id	sid	tid	token	lemma	pos
ftr-317	1	1	florida	florida	PROPN
ftr-317	1	2	tax	tax	PROPN
ftr-317	1	3	review	review	NOUN
ftr-317	1	4	volume	volume	NOUN
ftr-317	1	5	13	13	NUM
ftr-317	1	6	2012	2012	NUM
ftr-317	1	7	number	number	NOUN
ftr-317	1	8	3	3	NUM
ftr-317	1	9	florida	florida	PROPN
ftr-317	1	10	tax	tax	NOUN
ftr-317	1	11	review	review	NOUN
ftr-317	1	12	articles	article	VERB
ftr-317	1	13	it	it	PRON
ftr-317	1	14	’s	’	VERB
ftr-317	1	15	not	not	PART
ftr-317	1	16	a	a	DET
ftr-317	1	17	rule	rule	NOUN
ftr-317	1	18	:	:	PUNCT
ftr-317	1	19	a	a	DET
ftr-317	1	20	better	well	ADJ
ftr-317	1	21	way	way	NOUN
ftr-317	1	22	to	to	PART
ftr-317	1	23	understand	understand	VERB
ftr-317	1	24	the	the	DET
ftr-317	1	25	definition	definition	NOUN
ftr-317	1	26	of	of	ADP
ftr-317	1	27	income	income	NOUN
ftr-317	1	28	alice	alice	PROPN
ftr-317	1	29	g.	g.	PROPN
ftr-317	1	30	abreu	abreu	PROPN
ftr-317	1	31	richard	richard	PROPN
ftr-317	1	32	k.	k.	PROPN
ftr-317	1	33	greenstein	greenstein	PROPN
ftr-317	1	34	university	university	PROPN
ftr-317	1	35	of	of	ADP
ftr-317	1	36	florida	florida	PROPN
ftr-317	1	37	college	college	PROPN
ftr-317	1	38	of	of	ADP
ftr-317	1	39	law	law	PROPN
ftr-317	1	40	florida	florida	PROPN
ftr-317	1	41	tax	tax	NOUN
ftr-317	1	42	review	review	NOUN
ftr-317	1	43	volume	volume	NOUN
ftr-317	1	44	13	13	NUM
ftr-317	1	45	2012	2012	NUM
ftr-317	1	46	number	number	NOUN
ftr-317	1	47	3	3	NUM
ftr-317	1	48	articles	article	NOUN
ftr-317	1	49	it	it	PRON
ftr-317	1	50	’s	’	VERB
ftr-317	1	51	not	not	PART
ftr-317	1	52	a	a	DET
ftr-317	1	53	rule	rule	NOUN
ftr-317	1	54	:	:	PUNCT
ftr-317	1	55	a	a	DET
ftr-317	1	56	better	well	ADJ
ftr-317	1	57	way	way	NOUN
ftr-317	1	58	to	to	PART
ftr-317	1	59	understand	understand	VERB
ftr-317	1	60	the	the	DET
ftr-317	1	61	definition	definition	NOUN
ftr-317	1	62	of	of	ADP
ftr-317	1	63	income	income	NOUN
ftr-317	1	64	alice	alice	PROPN
ftr-317	1	65	g.	g.	PROPN
ftr-317	1	66	abreu	abreu	PROPN
ftr-317	1	67	richard	richard	PROPN
ftr-317	1	68	k.	k.	PROPN
ftr-317	1	69	greenstein	greenstein	PROPN
ftr-317	1	70	101	101	NUM
ftr-317	1	71	florida	florida	PROPN
ftr-317	1	72	tax	tax	NOUN
ftr-317	1	73	review	review	NOUN
ftr-317	1	74	volume	volume	NOUN
ftr-317	1	75	13	13	NUM
ftr-317	1	76	2012	2012	NUM
ftr-317	1	77	number3	number3	NOUN
ftr-317	1	78	the	the	DET
ftr-317	1	79	florida	florida	PROPN
ftr-317	1	80	tax	tax	NOUN
ftr-317	1	81	review	review	NOUN
ftr-317	1	82	is	be	AUX
ftr-317	1	83	a	a	DET
ftr-317	1	84	publication	publication	NOUN
ftr-317	1	85	of	of	ADP
ftr-317	1	86	the	the	DET
ftr-317	1	87	graduate	graduate	ADJ
ftr-317	1	88	tax	tax	NOUN
ftr-317	1	89	program	program	NOUN
ftr-317	1	90	of	of	ADP
ftr-317	1	91	the	the	DET
ftr-317	1	92	university	university	PROPN
ftr-317	1	93	of	of	ADP
ftr-317	1	94	florida	florida	PROPN
ftr-317	1	95	college	college	PROPN
ftr-317	1	96	of	of	ADP
ftr-317	1	97	law	law	NOUN
ftr-317	1	98	.	.	PUNCT
ftr-317	2	1	each	each	DET
ftr-317	2	2	volume	volume	NOUN
ftr-317	2	3	consists	consist	VERB
ftr-317	2	4	of	of	ADP
ftr-317	2	5	ten	ten	NUM
ftr-317	2	6	issues	issue	NOUN
ftr-317	2	7	published	publish	VERB
ftr-317	2	8	by	by	ADP
ftr-317	2	9	tax	tax	NOUN
ftr-317	2	10	analysts	analyst	NOUN
ftr-317	2	11	.	.	PUNCT
ftr-317	3	1	the	the	DET
ftr-317	3	2	subscription	subscription	NOUN
ftr-317	3	3	rate	rate	NOUN
ftr-317	3	4	,	,	PUNCT
ftr-317	3	5	payable	payable	ADJ
ftr-317	3	6	in	in	ADP
ftr-317	3	7	advance	advance	NOUN
ftr-317	3	8	,	,	PUNCT
ftr-317	3	9	is	be	AUX
ftr-317	3	10	$	$	SYM
ftr-317	3	11	125.00	125.00	NUM
ftr-317	3	12	per	per	ADP
ftr-317	3	13	volume	volume	NOUN
ftr-317	3	14	in	in	ADP
ftr-317	3	15	the	the	DET
ftr-317	3	16	united	united	PROPN
ftr-317	3	17	states	states	PROPN
ftr-317	3	18	and	and	CCONJ
ftr-317	3	19	$	$	SYM
ftr-317	3	20	145.00	145.00	NUM
ftr-317	3	21	per	per	ADP
ftr-317	3	22	volume	volume	NOUN
ftr-317	3	23	elsewhere	elsewhere	ADV
ftr-317	3	24	.	.	PUNCT
ftr-317	4	1	if	if	SCONJ
ftr-317	4	2	a	a	DET
ftr-317	4	3	subscription	subscription	NOUN
ftr-317	4	4	is	be	AUX
ftr-317	4	5	to	to	PART
ftr-317	4	6	be	be	AUX
ftr-317	4	7	discontinued	discontinue	VERB
ftr-317	4	8	at	at	ADP
ftr-317	4	9	expiration	expiration	NOUN
ftr-317	4	10	,	,	PUNCT
ftr-317	4	11	notice	notice	VERB
ftr-317	4	12	to	to	ADP
ftr-317	4	13	that	that	DET
ftr-317	4	14	effect	effect	NOUN
ftr-317	4	15	should	should	AUX
ftr-317	4	16	be	be	AUX
ftr-317	4	17	sent	send	VERB
ftr-317	4	18	;	;	PUNCT
ftr-317	4	19	otherwise	otherwise	ADV
ftr-317	4	20	,	,	PUNCT
ftr-317	4	21	it	it	PRON
ftr-317	4	22	will	will	AUX
ftr-317	4	23	be	be	AUX
ftr-317	4	24	automatically	automatically	ADV
ftr-317	4	25	renewed	renew	VERB
ftr-317	4	26	.	.	PUNCT
ftr-317	5	1	subscriptions	subscription	NOUN
ftr-317	5	2	and	and	CCONJ
ftr-317	5	3	changes	change	NOUN
ftr-317	5	4	of	of	ADP
ftr-317	5	5	address	address	NOUN
ftr-317	5	6	should	should	AUX
ftr-317	5	7	be	be	AUX
ftr-317	5	8	sent	send	VERB
ftr-317	5	9	to	to	ADP
ftr-317	5	10	:	:	PUNCT
ftr-317	5	11	customer	customer	NOUN
ftr-317	5	12	service	service	NOUN
ftr-317	5	13	dept	dept	NOUN
ftr-317	5	14	.	.	PUNCT
ftr-317	5	15	,	,	PUNCT
ftr-317	5	16	tax	tax	NOUN
ftr-317	5	17	analysts	analyst	NOUN
ftr-317	5	18	,	,	PUNCT
ftr-317	5	19	400	400	NUM
ftr-317	5	20	s.	s.	PROPN
ftr-317	5	21	maple	maple	PROPN
ftr-317	5	22	ave	ave	PROPN
ftr-317	5	23	,	,	PUNCT
ftr-317	5	24	suite	suite	NOUN
ftr-317	5	25	400	400	NUM
ftr-317	5	26	,	,	PUNCT
ftr-317	5	27	falls	fall	VERB
ftr-317	5	28	church	church	NOUN
ftr-317	5	29	,	,	PUNCT
ftr-317	5	30	va	va	PROPN
ftr-317	5	31	22048	22048	NUM
ftr-317	5	32	.	.	PUNCT
ftr-317	6	1	requests	request	NOUN
ftr-317	6	2	for	for	ADP
ftr-317	6	3	back	back	ADJ
ftr-317	6	4	issues	issue	NOUN
ftr-317	6	5	should	should	AUX
ftr-317	6	6	be	be	AUX
ftr-317	6	7	sent	send	VERB
ftr-317	6	8	to	to	ADP
ftr-317	6	9	:	:	PUNCT
ftr-317	6	10	william	william	PROPN
ftr-317	6	11	s.	s.	PROPN
ftr-317	6	12	hein	hein	PROPN
ftr-317	6	13	&	&	CCONJ
ftr-317	6	14	co.	co.	PROPN
ftr-317	6	15	,	,	PUNCT
ftr-317	6	16	inc	inc	PROPN
ftr-317	6	17	.	.	PROPN
ftr-317	6	18	,	,	PUNCT
ftr-317	6	19	1285	1285	NUM
ftr-317	6	20	main	main	ADJ
ftr-317	6	21	street	street	NOUN
ftr-317	6	22	,	,	PUNCT
ftr-317	6	23	buffalo	buffalo	PROPN
ftr-317	6	24	,	,	PUNCT
ftr-317	6	25	ny	ny	PROPN
ftr-317	6	26	14209	14209	NUM
ftr-317	6	27	.	.	PUNCT
ftr-317	7	1	please	please	INTJ
ftr-317	7	2	notify	notify	VERB
ftr-317	7	3	tax	tax	NOUN
ftr-317	7	4	analysts	analyst	NOUN
ftr-317	7	5	of	of	ADP
ftr-317	7	6	your	your	PRON
ftr-317	7	7	changes	change	NOUN
ftr-317	7	8	of	of	ADP
ftr-317	7	9	address	address	NOUN
ftr-317	7	10	one	one	NUM
ftr-317	7	11	month	month	NOUN
ftr-317	7	12	in	in	ADP
ftr-317	7	13	advance	advance	NOUN
ftr-317	7	14	.	.	PUNCT
ftr-317	8	1	if	if	SCONJ
ftr-317	8	2	you	you	PRON
ftr-317	8	3	have	have	VERB
ftr-317	8	4	any	any	DET
ftr-317	8	5	questions	question	NOUN
ftr-317	8	6	regarding	regard	VERB
ftr-317	8	7	a	a	DET
ftr-317	8	8	subscription	subscription	NOUN
ftr-317	8	9	,	,	PUNCT
ftr-317	8	10	you	you	PRON
ftr-317	8	11	may	may	AUX
ftr-317	8	12	call	call	VERB
ftr-317	8	13	customer	customer	NOUN
ftr-317	8	14	service	service	NOUN
ftr-317	8	15	at	at	ADP
ftr-317	8	16	(	(	PUNCT
ftr-317	8	17	352)273	352)273	NUM
ftr-317	8	18	-	-	PUNCT
ftr-317	8	19	0904	0904	NUM
ftr-317	8	20	or	or	CCONJ
ftr-317	8	21	email	email	NOUN
ftr-317	8	22	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-317	8	23	.	.	PUNCT
ftr-317	9	1	copyright	copyright	NOUN
ftr-317	9	2	©	©	PROPN
ftr-317	9	3	2012	2012	NUM
ftr-317	9	4	by	by	ADP
ftr-317	9	5	the	the	DET
ftr-317	9	6	university	university	PROPN
ftr-317	9	7	of	of	ADP
ftr-317	9	8	florida	florida	PROPN
ftr-317	9	9	florida	florida	PROPN
ftr-317	9	10	tax	tax	PROPN
ftr-317	9	11	review	review	NOUN
ftr-317	9	12	volume	volume	NOUN
ftr-317	9	13	13	13	NUM
ftr-317	9	14	2012	2012	NUM
ftr-317	9	15	number	number	NOUN
ftr-317	9	16	3	3	NUM
ftr-317	9	17	editor	editor	NOUN
ftr-317	9	18	-	-	PUNCT
ftr-317	9	19	in	in	ADP
ftr-317	9	20	-	-	PUNCT
ftr-317	9	21	chief	chief	NOUN
ftr-317	9	22	martin	martin	PROPN
ftr-317	9	23	j.	j.	PROPN
ftr-317	9	24	mcmahon	mcmahon	PROPN
ftr-317	9	25	,	,	PUNCT
ftr-317	9	26	jr	jr	PROPN
ftr-317	9	27	.	.	PROPN
ftr-317	9	28	stephen	stephen	PROPN
ftr-317	9	29	c.	c.	PROPN
ftr-317	9	30	o‟connell	o‟connell	PROPN
ftr-317	9	31	professor	professor	PROPN
ftr-317	9	32	of	of	ADP
ftr-317	9	33	law	law	PROPN
ftr-317	9	34	university	university	PROPN
ftr-317	9	35	of	of	ADP
ftr-317	9	36	florida	florida	PROPN
ftr-317	9	37	associate	associate	PROPN
ftr-317	9	38	editors	editor	NOUN
ftr-317	9	39	university	university	PROPN
ftr-317	9	40	of	of	ADP
ftr-317	9	41	florida	florida	PROPN
ftr-317	9	42	yariv	yariv	PROPN
ftr-317	9	43	brauner	brauner	PROPN
ftr-317	9	44	professor	professor	NOUN
ftr-317	9	45	of	of	ADP
ftr-317	9	46	law	law	PROPN
ftr-317	9	47	dennis	dennis	PROPN
ftr-317	9	48	a.	a.	PROPN
ftr-317	9	49	calfee	calfee	PROPN
ftr-317	9	50	professor	professor	NOUN
ftr-317	9	51	of	of	ADP
ftr-317	9	52	law	law	PROPN
ftr-317	9	53	patricia	patricia	PROPN
ftr-317	9	54	e.	e.	PROPN
ftr-317	9	55	dilley	dilley	PROPN
ftr-317	9	56	professor	professor	PROPN
ftr-317	9	57	of	of	ADP
ftr-317	9	58	law	law	PROPN
ftr-317	9	59	michael	michael	PROPN
ftr-317	9	60	k.	k.	PROPN
ftr-317	9	61	friel	friel	PROPN
ftr-317	9	62	professor	professor	PROPN
ftr-317	9	63	of	of	ADP
ftr-317	9	64	law	law	PROPN
ftr-317	9	65	david	david	PROPN
ftr-317	9	66	m.	m.	PROPN
ftr-317	9	67	hudson	hudson	PROPN
ftr-317	9	68	professor	professor	PROPN
ftr-317	9	69	of	of	ADP
ftr-317	9	70	law	law	PROPN
ftr-317	9	71	charlene	charlene	PROPN
ftr-317	9	72	luke	luke	PROPN
ftr-317	9	73	associate	associate	NOUN
ftr-317	9	74	professor	professor	NOUN
ftr-317	9	75	of	of	ADP
ftr-317	9	76	law	law	PROPN
ftr-317	9	77	omri	omri	PROPN
ftr-317	9	78	marian	marian	PROPN
ftr-317	9	79	professor	professor	PROPN
ftr-317	9	80	of	of	ADP
ftr-317	9	81	law	law	PROPN
ftr-317	9	82	yolanda	yolanda	PROPN
ftr-317	9	83	jameson	jameson	PROPN
ftr-317	9	84	visiting	visit	VERB
ftr-317	9	85	assistant	assistant	ADJ
ftr-317	9	86	professor	professor	NOUN
ftr-317	9	87	samuel	samuel	PROPN
ftr-317	9	88	c.	c.	PROPN
ftr-317	9	89	ullman	ullman	PROPN
ftr-317	9	90	adjunct	adjunct	PROPN
ftr-317	9	91	professor	professor	NOUN
ftr-317	9	92	of	of	ADP
ftr-317	9	93	law	law	PROPN
ftr-317	9	94	lawrence	lawrence	PROPN
ftr-317	9	95	a.	a.	PROPN
ftr-317	9	96	lokken	lokken	PROPN
ftr-317	9	97	emeritus	emeritus	ADJ
ftr-317	9	98	culverhouse	culverhouse	PROPN
ftr-317	9	99	eminent	eminent	NOUN
ftr-317	9	100	scholar	scholar	NOUN
ftr-317	9	101	board	board	NOUN
ftr-317	9	102	of	of	ADP
ftr-317	9	103	advisors	advisor	NOUN
ftr-317	9	104	hugh	hugh	PROPN
ftr-317	9	105	j.	j.	PROPN
ftr-317	9	106	ault	ault	PROPN
ftr-317	9	107	boston	boston	PROPN
ftr-317	9	108	college	college	PROPN
ftr-317	9	109	j.	j.	PROPN
ftr-317	9	110	martin	martin	PROPN
ftr-317	9	111	burke	burke	PROPN
ftr-317	9	112	university	university	PROPN
ftr-317	9	113	of	of	ADP
ftr-317	9	114	montana	montana	PROPN
ftr-317	9	115	charlotte	charlotte	PROPN
ftr-317	9	116	crane	crane	PROPN
ftr-317	9	117	northwestern	northwestern	PROPN
ftr-317	9	118	university	university	PROPN
ftr-317	9	119	jasper	jasper	NOUN
ftr-317	9	120	l.	l.	PROPN
ftr-317	9	121	cummings	cummings	PROPN
ftr-317	10	1	jr	jr	PROPN
ftr-317	10	2	.	.	PROPN
ftr-317	10	3	alston	alston	PROPN
ftr-317	10	4	&	&	CCONJ
ftr-317	10	5	bird	bird	PROPN
ftr-317	10	6	,	,	PUNCT
ftr-317	10	7	llp	llp	PROPN
ftr-317	10	8	raleigh	raleigh	PROPN
ftr-317	10	9	,	,	PUNCT
ftr-317	11	1	north	north	PROPN
ftr-317	11	2	carolina	carolina	PROPN
ftr-317	11	3	deborah	deborah	PROPN
ftr-317	11	4	a.	a.	PROPN
ftr-317	11	5	geier	geier	PROPN
ftr-317	11	6	cleveland	cleveland	PROPN
ftr-317	11	7	state	state	PROPN
ftr-317	11	8	university	university	PROPN
ftr-317	11	9	stephen	stephen	PROPN
ftr-317	11	10	a.	a.	PROPN
ftr-317	11	11	lind	lind	PROPN
ftr-317	11	12	university	university	PROPN
ftr-317	11	13	of	of	ADP
ftr-317	11	14	california	california	PROPN
ftr-317	11	15	hastings	hastings	PROPN
ftr-317	11	16	college	college	PROPN
ftr-317	11	17	of	of	ADP
ftr-317	11	18	law	law	PROPN
ftr-317	11	19	gregg	gregg	PROPN
ftr-317	11	20	d.	d.	PROPN
ftr-317	11	21	polsky	polsky	PROPN
ftr-317	11	22	university	university	PROPN
ftr-317	11	23	of	of	ADP
ftr-317	11	24	north	north	PROPN
ftr-317	11	25	carolina	carolina	PROPN
ftr-317	11	26	reed	reed	PROPN
ftr-317	11	27	shuldiner	shuldiner	PROPN
ftr-317	11	28	university	university	PROPN
ftr-317	11	29	of	of	ADP
ftr-317	11	30	pennsylvania	pennsylvania	PROPN
ftr-317	11	31	theodore	theodore	PROPN
ftr-317	11	32	s.	s.	PROPN
ftr-317	11	33	sims	sims	PROPN
ftr-317	11	34	boston	boston	PROPN
ftr-317	11	35	university	university	PROPN
ftr-317	11	36	graduate	graduate	NOUN
ftr-317	11	37	editors	editor	NOUN
ftr-317	11	38	rachel	rachel	PROPN
ftr-317	11	39	barlow	barlow	PROPN
ftr-317	11	40	ashley	ashley	PROPN
ftr-317	11	41	haskins	haskins	PROPN
ftr-317	11	42	justin	justin	PROPN
ftr-317	11	43	hoyle	hoyle	PROPN
ftr-317	11	44	grant	grant	PROPN
ftr-317	11	45	marshall	marshall	PROPN
ftr-317	11	46	isabelle	isabelle	PROPN
ftr-317	11	47	taylor	taylor	PROPN
ftr-317	11	48	suzie	suzie	PROPN
ftr-317	11	49	ward	ward	PROPN
ftr-317	11	50	gary	gary	PROPN
ftr-317	11	51	williams	williams	PROPN
ftr-317	11	52	seth	seth	PROPN
ftr-317	11	53	williams	williams	PROPN
ftr-317	11	54	executive	executive	PROPN
ftr-317	11	55	assistant	assistant	PROPN
ftr-317	11	56	trudi	trudi	PROPN
ftr-317	11	57	m.	m.	PROPN
ftr-317	11	58	reid	reid	PROPN
ftr-317	11	59	florida	florida	PROPN
ftr-317	11	60	tax	tax	PROPN
ftr-317	11	61	review	review	NOUN
ftr-317	11	62	volume	volume	NOUN
ftr-317	11	63	13	13	NUM
ftr-317	11	64	2012	2012	NUM
ftr-317	11	65	number	number	NOUN
ftr-317	11	66	3	3	NUM
ftr-317	11	67	information	information	NOUN
ftr-317	11	68	for	for	ADP
ftr-317	11	69	contributors	contributor	NOUN
ftr-317	11	70	the	the	DET
ftr-317	11	71	florida	florida	PROPN
ftr-317	11	72	tax	tax	NOUN
ftr-317	11	73	review	review	NOUN
ftr-317	11	74	invites	invite	VERB
ftr-317	11	75	the	the	DET
ftr-317	11	76	submission	submission	NOUN
ftr-317	11	77	of	of	ADP
ftr-317	11	78	manuscripts	manuscript	NOUN
ftr-317	11	79	addressing	address	VERB
ftr-317	11	80	issues	issue	NOUN
ftr-317	11	81	of	of	ADP
ftr-317	11	82	tax	tax	NOUN
ftr-317	11	83	law	law	NOUN
ftr-317	11	84	and	and	CCONJ
ftr-317	11	85	policy	policy	NOUN
ftr-317	11	86	.	.	PUNCT
ftr-317	12	1	the	the	DET
ftr-317	12	2	review	review	NOUN
ftr-317	12	3	publishes	publish	VERB
ftr-317	12	4	several	several	ADJ
ftr-317	12	5	types	type	NOUN
ftr-317	12	6	of	of	ADP
ftr-317	12	7	manuscripts	manuscript	NOUN
ftr-317	12	8	:	:	PUNCT
ftr-317	12	9	―articles,‖	―articles,‖	PROPN
ftr-317	12	10	―commentaries,‖	―commentaries,‖	PROPN
ftr-317	12	11	and	and	CCONJ
ftr-317	12	12	―book	―book	PROPN
ftr-317	12	13	reviews.‖	reviews.‖	NOUN
ftr-317	12	14	the	the	DET
ftr-317	12	15	florida	florida	PROPN
ftr-317	12	16	tax	tax	NOUN
ftr-317	12	17	review	review	NOUN
ftr-317	12	18	is	be	AUX
ftr-317	12	19	a	a	DET
ftr-317	12	20	faculty	faculty	NOUN
ftr-317	12	21	-	-	PUNCT
ftr-317	12	22	edited	edit	VERB
ftr-317	12	23	law	law	NOUN
ftr-317	12	24	review	review	NOUN
ftr-317	12	25	published	publish	VERB
ftr-317	12	26	by	by	ADP
ftr-317	12	27	the	the	DET
ftr-317	12	28	graduate	graduate	PROPN
ftr-317	12	29	tax	tax	NOUN
ftr-317	12	30	program	program	NOUN
ftr-317	12	31	of	of	ADP
ftr-317	12	32	the	the	DET
ftr-317	12	33	university	university	PROPN
ftr-317	12	34	of	of	ADP
ftr-317	12	35	florida	florida	PROPN
ftr-317	12	36	college	college	PROPN
ftr-317	12	37	of	of	ADP
ftr-317	12	38	law	law	NOUN
ftr-317	12	39	,	,	PUNCT
ftr-317	12	40	with	with	ADP
ftr-317	12	41	the	the	DET
ftr-317	12	42	assistance	assistance	NOUN
ftr-317	12	43	of	of	ADP
ftr-317	12	44	a	a	DET
ftr-317	12	45	number	number	NOUN
ftr-317	12	46	of	of	ADP
ftr-317	12	47	graduate	graduate	ADJ
ftr-317	12	48	tax	tax	NOUN
ftr-317	12	49	students	student	NOUN
ftr-317	12	50	who	who	PRON
ftr-317	12	51	assist	assist	VERB
ftr-317	12	52	the	the	DET
ftr-317	12	53	faculty	faculty	NOUN
ftr-317	12	54	editorial	editorial	NOUN
ftr-317	12	55	board	board	NOUN
ftr-317	12	56	.	.	PUNCT
ftr-317	13	1	the	the	DET
ftr-317	13	2	florida	florida	PROPN
ftr-317	13	3	tax	tax	NOUN
ftr-317	13	4	review	review	NOUN
ftr-317	13	5	prefers	prefer	VERB
ftr-317	13	6	electronic	electronic	ADJ
ftr-317	13	7	submissions	submission	NOUN
ftr-317	13	8	in	in	ADP
ftr-317	13	9	either	either	DET
ftr-317	13	10	word	word	NOUN
ftr-317	13	11	perfect	perfect	ADJ
ftr-317	13	12	or	or	CCONJ
ftr-317	13	13	microsoft	microsoft	PROPN
ftr-317	13	14	word	word	NOUN
ftr-317	13	15	either	either	CCONJ
ftr-317	13	16	by	by	ADP
ftr-317	13	17	e	e	NOUN
ftr-317	13	18	-	-	NOUN
ftr-317	13	19	mail	mail	NOUN
ftr-317	13	20	to	to	PART
ftr-317	13	21	ftr@law.ufl.edu	ftr@law.ufl.edu	VERB
ftr-317	13	22	or	or	CCONJ
ftr-317	13	23	through	through	ADP
ftr-317	13	24	expresso	expresso	NOUN
ftr-317	13	25	.	.	PUNCT
ftr-317	14	1	if	if	SCONJ
ftr-317	14	2	a	a	DET
ftr-317	14	3	hard	hard	ADJ
ftr-317	14	4	copy	copy	NOUN
ftr-317	14	5	submission	submission	NOUN
ftr-317	14	6	is	be	AUX
ftr-317	14	7	necessary	necessary	ADJ
ftr-317	14	8	,	,	PUNCT
ftr-317	14	9	please	please	INTJ
ftr-317	14	10	mail	mail	VERB
ftr-317	14	11	your	your	PRON
ftr-317	14	12	article	article	NOUN
ftr-317	14	13	to	to	ADP
ftr-317	14	14	:	:	PUNCT
ftr-317	14	15	editor	editor	PROPN
ftr-317	14	16	,	,	PUNCT
ftr-317	14	17	florida	florida	PROPN
ftr-317	14	18	tax	tax	PROPN
ftr-317	14	19	review	review	PROPN
ftr-317	14	20	,	,	PUNCT
ftr-317	14	21	university	university	PROPN
ftr-317	14	22	of	of	ADP
ftr-317	14	23	florida	florida	PROPN
ftr-317	14	24	college	college	PROPN
ftr-317	14	25	of	of	ADP
ftr-317	14	26	law	law	PROPN
ftr-317	14	27	,	,	PUNCT
ftr-317	14	28	p.o	p.o	PROPN
ftr-317	14	29	.	.	PROPN
ftr-317	14	30	box	box	PROPN
ftr-317	14	31	117634	117634	NUM
ftr-317	14	32	,	,	PUNCT
ftr-317	14	33	gainesville	gainesville	PROPN
ftr-317	14	34	,	,	PUNCT
ftr-317	14	35	fl	fl	PROPN
ftr-317	14	36	32611	32611	NUM
ftr-317	14	37	-	-	SYM
ftr-317	14	38	7634	7634	NUM
ftr-317	14	39	.	.	PUNCT
ftr-317	15	1	although	although	SCONJ
ftr-317	15	2	the	the	DET
ftr-317	15	3	florida	florida	PROPN
ftr-317	15	4	tax	tax	NOUN
ftr-317	15	5	review	review	NOUN
ftr-317	15	6	has	have	VERB
ftr-317	15	7	no	no	DET
ftr-317	15	8	minimum	minimum	ADJ
ftr-317	15	9	or	or	CCONJ
ftr-317	15	10	maximum	maximum	ADJ
ftr-317	15	11	page	page	NOUN
ftr-317	15	12	requirements	requirement	NOUN
ftr-317	15	13	for	for	ADP
ftr-317	15	14	submissions	submission	NOUN
ftr-317	15	15	,	,	PUNCT
ftr-317	15	16	it	it	PRON
ftr-317	15	17	does	do	AUX
ftr-317	15	18	have	have	VERB
ftr-317	15	19	a	a	DET
ftr-317	15	20	strong	strong	ADJ
ftr-317	15	21	preference	preference	NOUN
ftr-317	15	22	for	for	ADP
ftr-317	15	23	submissions	submission	NOUN
ftr-317	15	24	that	that	PRON
ftr-317	15	25	are	be	AUX
ftr-317	15	26	30,000	30,000	NUM
ftr-317	15	27	words	word	NOUN
ftr-317	15	28	or	or	CCONJ
ftr-317	15	29	less	less	ADJ
ftr-317	15	30	,	,	PUNCT
ftr-317	15	31	including	include	VERB
ftr-317	15	32	text	text	NOUN
ftr-317	15	33	and	and	CCONJ
ftr-317	15	34	footnotes	footnote	NOUN
ftr-317	15	35	.	.	PUNCT
ftr-317	16	1	the	the	DET
ftr-317	16	2	florida	florida	PROPN
ftr-317	16	3	tax	tax	NOUN
ftr-317	16	4	review	review	NOUN
ftr-317	16	5	will	will	AUX
ftr-317	16	6	consider	consider	VERB
ftr-317	16	7	manuscripts	manuscript	NOUN
ftr-317	16	8	at	at	ADP
ftr-317	16	9	any	any	DET
ftr-317	16	10	time	time	NOUN
ftr-317	16	11	.	.	PUNCT
ftr-317	17	1	all	all	DET
ftr-317	17	2	citations	citation	NOUN
ftr-317	17	3	should	should	AUX
ftr-317	17	4	follow	follow	VERB
ftr-317	17	5	a	a	DET
ftr-317	17	6	uniform	uniform	ADJ
ftr-317	17	7	system	system	NOUN
ftr-317	17	8	of	of	ADP
ftr-317	17	9	citation	citation	NOUN
ftr-317	17	10	(	(	PUNCT
ftr-317	17	11	19th	19th	ADJ
ftr-317	17	12	ed	ed	NOUN
ftr-317	17	13	.	.	PUNCT
ftr-317	17	14	)	)	PUNCT
ftr-317	17	15	;	;	PUNCT
ftr-317	17	16	however	however	ADV
ftr-317	17	17	,	,	PUNCT
ftr-317	17	18	some	some	DET
ftr-317	17	19	modifications	modification	NOUN
ftr-317	17	20	will	will	AUX
ftr-317	17	21	be	be	AUX
ftr-317	17	22	made	make	VERB
ftr-317	17	23	by	by	ADP
ftr-317	17	24	our	our	PRON
ftr-317	17	25	editors	editor	NOUN
ftr-317	17	26	to	to	PART
ftr-317	17	27	conform	conform	VERB
ftr-317	17	28	with	with	ADP
ftr-317	17	29	the	the	DET
ftr-317	17	30	florida	florida	PROPN
ftr-317	17	31	tax	tax	NOUN
ftr-317	17	32	review	review	NOUN
ftr-317	17	33	styles	style	NOUN
ftr-317	17	34	manuel	manuel	NOUN
ftr-317	17	35	.	.	PUNCT
ftr-317	18	1	for	for	ADP
ftr-317	18	2	submissions	submission	NOUN
ftr-317	18	3	made	make	VERB
ftr-317	18	4	directly	directly	ADV
ftr-317	18	5	to	to	ADP
ftr-317	18	6	the	the	DET
ftr-317	18	7	florida	florida	PROPN
ftr-317	18	8	tax	tax	PROPN
ftr-317	18	9	review	review	PROPN
ftr-317	18	10	,	,	PUNCT
ftr-317	18	11	the	the	DET
ftr-317	18	12	board	board	NOUN
ftr-317	18	13	of	of	ADP
ftr-317	18	14	editors	editor	NOUN
ftr-317	18	15	will	will	AUX
ftr-317	18	16	endeavor	endeavor	VERB
ftr-317	18	17	to	to	PART
ftr-317	18	18	decide	decide	VERB
ftr-317	18	19	within	within	ADP
ftr-317	18	20	three	three	NUM
ftr-317	18	21	weeks	week	NOUN
ftr-317	18	22	whether	whether	SCONJ
ftr-317	18	23	to	to	PART
ftr-317	18	24	publish	publish	VERB
ftr-317	18	25	a	a	DET
ftr-317	18	26	manuscript	manuscript	NOUN
ftr-317	18	27	.	.	PUNCT
ftr-317	19	1	after	after	SCONJ
ftr-317	19	2	the	the	DET
ftr-317	19	3	decision	decision	NOUN
ftr-317	19	4	has	have	AUX
ftr-317	19	5	been	be	AUX
ftr-317	19	6	made	make	VERB
ftr-317	19	7	to	to	PART
ftr-317	19	8	publish	publish	VERB
ftr-317	19	9	,	,	PUNCT
ftr-317	19	10	the	the	DET
ftr-317	19	11	review	review	NOUN
ftr-317	19	12	is	be	AUX
ftr-317	19	13	committed	commit	VERB
ftr-317	19	14	to	to	ADP
ftr-317	19	15	expediting	expedite	VERB
ftr-317	19	16	publication	publication	NOUN
ftr-317	19	17	.	.	PUNCT
ftr-317	20	1	manuscripts	manuscript	NOUN
ftr-317	20	2	selected	select	VERB
ftr-317	20	3	for	for	ADP
ftr-317	20	4	publication	publication	NOUN
ftr-317	20	5	as	as	SCONJ
ftr-317	20	6	articles	article	NOUN
ftr-317	20	7	generally	generally	ADV
ftr-317	20	8	are	be	AUX
ftr-317	20	9	expected	expect	VERB
ftr-317	20	10	to	to	PART
ftr-317	20	11	be	be	AUX
ftr-317	20	12	published	publish	VERB
ftr-317	20	13	within	within	ADP
ftr-317	20	14	three	three	NUM
ftr-317	20	15	months	month	NOUN
ftr-317	20	16	after	after	ADP
ftr-317	20	17	acceptance	acceptance	NOUN
ftr-317	20	18	.	.	PUNCT
ftr-317	21	1	all	all	DET
ftr-317	21	2	tax	tax	NOUN
ftr-317	21	3	law	law	NOUN
ftr-317	21	4	and	and	CCONJ
ftr-317	21	5	policy	policy	NOUN
ftr-317	21	6	positions	position	NOUN
ftr-317	21	7	presented	present	VERB
ftr-317	21	8	are	be	AUX
ftr-317	21	9	solely	solely	ADV
ftr-317	21	10	those	those	PRON
ftr-317	21	11	of	of	ADP
ftr-317	21	12	the	the	DET
ftr-317	21	13	authors	author	NOUN
ftr-317	21	14	.	.	PUNCT
ftr-317	22	1	the	the	DET
ftr-317	22	2	editors	editor	NOUN
ftr-317	22	3	,	,	PUNCT
ftr-317	22	4	the	the	DET
ftr-317	22	5	university	university	PROPN
ftr-317	22	6	of	of	ADP
ftr-317	22	7	florida	florida	PROPN
ftr-317	22	8	college	college	PROPN
ftr-317	22	9	of	of	ADP
ftr-317	22	10	law	law	NOUN
ftr-317	22	11	and	and	CCONJ
ftr-317	22	12	tax	tax	NOUN
ftr-317	22	13	analysts	analyst	NOUN
ftr-317	22	14	do	do	AUX
ftr-317	22	15	not	not	PART
ftr-317	22	16	approve	approve	VERB
ftr-317	22	17	of	of	ADP
ftr-317	22	18	or	or	CCONJ
ftr-317	22	19	adopt	adopt	VERB
ftr-317	22	20	such	such	ADJ
ftr-317	22	21	positions	position	NOUN
ftr-317	22	22	merely	merely	ADV
ftr-317	22	23	through	through	ADP
ftr-317	22	24	the	the	DET
ftr-317	22	25	act	act	NOUN
ftr-317	22	26	of	of	ADP
ftr-317	22	27	publishing	publish	VERB
ftr-317	22	28	the	the	DET
ftr-317	22	29	manuscripts	manuscript	NOUN
ftr-317	22	30	in	in	ADP
ftr-317	22	31	the	the	DET
ftr-317	22	32	review	review	NOUN
ftr-317	22	33	.	.	PUNCT
ftr-317	23	1	florida	florida	PROPN
ftr-317	23	2	tax	tax	PROPN
ftr-317	23	3	review	review	PROPN
ftr-317	23	4	volume	volume	NOUN
ftr-317	23	5	13	13	NUM
ftr-317	23	6	2012	2012	NUM
ftr-317	23	7	number	number	NOUN
ftr-317	23	8	3	3	NUM
ftr-317	23	9	all	all	DET
ftr-317	23	10	references	reference	NOUN
ftr-317	23	11	and	and	CCONJ
ftr-317	23	12	citations	citation	NOUN
ftr-317	23	13	to	to	ADP
ftr-317	23	14	sections	section	NOUN
ftr-317	23	15	in	in	ADP
ftr-317	23	16	this	this	DET
ftr-317	23	17	issue	issue	NOUN
ftr-317	23	18	are	be	AUX
ftr-317	23	19	to	to	ADP
ftr-317	23	20	sections	section	NOUN
ftr-317	23	21	of	of	ADP
ftr-317	23	22	the	the	DET
ftr-317	23	23	internal	internal	ADJ
ftr-317	23	24	revenue	revenue	NOUN
ftr-317	23	25	code	code	NOUN
ftr-317	23	26	of	of	ADP
ftr-317	23	27	1986	1986	NUM
ftr-317	23	28	,	,	PUNCT
ftr-317	23	29	as	as	SCONJ
ftr-317	23	30	amended	amend	VERB
ftr-317	23	31	,	,	PUNCT
ftr-317	23	32	unless	unless	SCONJ
ftr-317	23	33	otherwise	otherwise	ADV
ftr-317	23	34	indicated	indicate	VERB
ftr-317	23	35	.	.	PUNCT
ftr-317	24	1	all	all	DET
ftr-317	24	2	references	reference	NOUN
ftr-317	24	3	and	and	CCONJ
ftr-317	24	4	citations	citation	NOUN
ftr-317	24	5	to	to	ADP
ftr-317	24	6	regulations	regulation	NOUN
ftr-317	24	7	are	be	AUX
ftr-317	24	8	to	to	ADP
ftr-317	24	9	treasury	treasury	NOUN
ftr-317	24	10	regulations	regulation	NOUN
ftr-317	24	11	under	under	ADP
ftr-317	24	12	the	the	DET
ftr-317	24	13	internal	internal	ADJ
ftr-317	24	14	revenue	revenue	NOUN
ftr-317	24	15	code	code	NOUN
ftr-317	24	16	of	of	ADP
ftr-317	24	17	1986	1986	NUM
ftr-317	24	18	,	,	PUNCT
ftr-317	24	19	as	as	SCONJ
ftr-317	24	20	amended	amend	VERB
ftr-317	24	21	,	,	PUNCT
ftr-317	24	22	unless	unless	SCONJ
ftr-317	24	23	otherwise	otherwise	ADV
ftr-317	24	24	indicated	indicate	VERB
ftr-317	24	25	.	.	PUNCT
ftr-317	25	1	florida	florida	PROPN
ftr-317	25	2	tax	tax	PROPN
ftr-317	25	3	review	review	PROPN
ftr-317	25	4	volume	volume	NOUN
ftr-317	25	5	13	13	NUM
ftr-317	25	6	2012	2012	NUM
ftr-317	25	7	number	number	NOUN
ftr-317	25	8	3	3	NUM
ftr-317	25	9	101	101	NUM
ftr-317	25	10	it	it	PRON
ftr-317	25	11	’s	’	VERB
ftr-317	25	12	not	not	PART
ftr-317	25	13	a	a	DET
ftr-317	25	14	rule	rule	NOUN
ftr-317	25	15	:	:	PUNCT
ftr-317	25	16	a	a	DET
ftr-317	25	17	better	well	ADJ
ftr-317	25	18	way	way	NOUN
ftr-317	25	19	to	to	PART
ftr-317	25	20	understand	understand	VERB
ftr-317	25	21	the	the	DET
ftr-317	25	22	definition	definition	NOUN
ftr-317	25	23	of	of	ADP
ftr-317	25	24	income	income	NOUN
ftr-317	25	25	by	by	ADP
ftr-317	25	26	alice	alice	PROPN
ftr-317	25	27	g.	g.	PROPN
ftr-317	25	28	abreu	abreu	PROPN
ftr-317	25	29	*	*	PUNCT
ftr-317	26	1	richard	richard	PROPN
ftr-317	26	2	k.	k.	PROPN
ftr-317	26	3	greenstein	greenstein	PROPN
ftr-317	26	4	*	*	PUNCT
ftr-317	26	5	i.	i.	PROPN
ftr-317	26	6	introduction	introduction	NOUN
ftr-317	26	7	.............................................................................	.............................................................................	PUNCT
ftr-317	26	8	101	101	NUM
ftr-317	26	9	ii	ii	NOUN
ftr-317	26	10	.	.	PUNCT
ftr-317	26	11	applying	apply	VERB
ftr-317	26	12	an	an	DET
ftr-317	26	13	income	income	NOUN
ftr-317	26	14	-	-	PUNCT
ftr-317	26	15	as	as	ADP
ftr-317	26	16	-	-	PUNCT
ftr-317	26	17	standard	standard	ADJ
ftr-317	26	18	approach	approach	NOUN
ftr-317	26	19	....................	....................	PUNCT
ftr-317	27	1	107	107	NUM
ftr-317	27	2	a.	a.	NOUN
ftr-317	27	3	the	the	DET
ftr-317	27	4	doctor	doctor	NOUN
ftr-317	27	5	and	and	CCONJ
ftr-317	27	6	the	the	DET
ftr-317	27	7	lawyer	lawyer	NOUN
ftr-317	27	8	..............................................	..............................................	PUNCT
ftr-317	27	9	109	109	NUM
ftr-317	27	10	b.	b.	NOUN
ftr-317	27	11	the	the	DET
ftr-317	27	12	father	father	PROPN
ftr-317	27	13	and	and	CCONJ
ftr-317	27	14	son	son	NOUN
ftr-317	27	15	...........................................................	...........................................................	PUNCT
ftr-317	27	16	114	114	NUM
ftr-317	27	17	c.	c.	NOUN
ftr-317	27	18	pooling	pool	VERB
ftr-317	27	19	labor	labor	NOUN
ftr-317	27	20	:	:	PUNCT
ftr-317	27	21	joint	joint	ADJ
ftr-317	27	22	activities	activity	NOUN
ftr-317	27	23	and	and	CCONJ
ftr-317	27	24	common	common	ADJ
ftr-317	27	25	goals	goal	NOUN
ftr-317	27	26	........	........	PUNCT
ftr-317	28	1	115	115	NUM
ftr-317	28	2	1	1	NUM
ftr-317	28	3	.	.	PUNCT
ftr-317	29	1	the	the	DET
ftr-317	29	2	roommates	roommate	NOUN
ftr-317	29	3	,	,	PUNCT
ftr-317	29	4	the	the	DET
ftr-317	29	5	urban	urban	ADJ
ftr-317	29	6	gardeners	gardener	NOUN
ftr-317	29	7	,	,	PUNCT
ftr-317	29	8	and	and	CCONJ
ftr-317	29	9	the	the	DET
ftr-317	29	10	young	young	ADJ
ftr-317	29	11	parents	parent	NOUN
ftr-317	29	12	:	:	PUNCT
ftr-317	29	13	dividing	divide	VERB
ftr-317	29	14	responsibilities	responsibility	NOUN
ftr-317	29	15	.....	.....	PUNCT
ftr-317	29	16	115	115	NUM
ftr-317	29	17	2	2	NUM
ftr-317	29	18	.	.	PUNCT
ftr-317	29	19	child	child	NOUN
ftr-317	29	20	care	care	NOUN
ftr-317	29	21	,	,	PUNCT
ftr-317	29	22	nursery	nursery	NOUN
ftr-317	29	23	school	school	NOUN
ftr-317	29	24	,	,	PUNCT
ftr-317	29	25	and	and	CCONJ
ftr-317	29	26	home	home	NOUN
ftr-317	29	27	school	school	NOUN
ftr-317	29	28	...	...	PUNCT
ftr-317	29	29	119	119	NUM
ftr-317	29	30	3	3	NUM
ftr-317	29	31	.	.	PUNCT
ftr-317	30	1	the	the	DET
ftr-317	30	2	handy	handy	ADJ
ftr-317	30	3	shoe	shoe	NOUN
ftr-317	30	4	salesman	salesman	NOUN
ftr-317	30	5	and	and	CCONJ
ftr-317	30	6	the	the	DET
ftr-317	30	7	chess	chess	NOUN
ftr-317	30	8	master	master	NOUN
ftr-317	30	9	professor	professor	NOUN
ftr-317	30	10	..................................................	..................................................	PUNCT
ftr-317	30	11	122	122	NUM
ftr-317	30	12	iii	iii	NOUN
ftr-317	30	13	.	.	PUNCT
ftr-317	31	1	income	income	NOUN
ftr-317	31	2	-	-	PUNCT
ftr-317	31	3	as	as	ADP
ftr-317	31	4	-	-	PUNCT
ftr-317	31	5	rule	rule	NOUN
ftr-317	31	6	or	or	CCONJ
ftr-317	31	7	income	income	NOUN
ftr-317	31	8	-	-	PUNCT
ftr-317	31	9	as	as	ADP
ftr-317	31	10	-	-	PUNCT
ftr-317	31	11	standard	standard	NOUN
ftr-317	31	12	...........................	...........................	PUNCT
ftr-317	31	13	124	124	NUM
ftr-317	31	14	iv	iv	NOUN
ftr-317	31	15	.	.	PUNCT
ftr-317	31	16	conclusion	conclusion	NOUN
ftr-317	31	17	.................................................................................	.................................................................................	PUNCT
ftr-317	31	18	130	130	NUM
ftr-317	31	19	i.	i.	NOUN
ftr-317	31	20	introduction	introduction	NOUN
ftr-317	31	21	in	in	ADP
ftr-317	31	22	a	a	DET
ftr-317	31	23	recent	recent	ADJ
ftr-317	31	24	article	article	NOUN
ftr-317	31	25	,	,	PUNCT
ftr-317	31	26	professor	professor	PROPN
ftr-317	31	27	douglas	douglas	PROPN
ftr-317	31	28	kahn	kahn	PROPN
ftr-317	31	29	explores	explore	VERB
ftr-317	31	30	a	a	DET
ftr-317	31	31	particular	particular	ADJ
ftr-317	31	32	dissonance	dissonance	NOUN
ftr-317	31	33	between	between	ADP
ftr-317	31	34	the	the	DET
ftr-317	31	35	positive	positive	ADJ
ftr-317	31	36	and	and	CCONJ
ftr-317	31	37	very	very	ADV
ftr-317	31	38	broad	broad	ADJ
ftr-317	31	39	definition	definition	NOUN
ftr-317	31	40	of	of	ADP
ftr-317	31	41	income	income	NOUN
ftr-317	31	42	that	that	PRON
ftr-317	31	43	includes	include	VERB
ftr-317	31	44	all	all	PRON
ftr-317	31	45	realized	realize	VERB
ftr-317	31	46	accessions	accession	NOUN
ftr-317	31	47	to	to	ADP
ftr-317	31	48	wealth	wealth	NOUN
ftr-317	31	49	,	,	PUNCT
ftr-317	31	50	and	and	CCONJ
ftr-317	31	51	what	what	PRON
ftr-317	31	52	the	the	DET
ftr-317	31	53	government	government	NOUN
ftr-317	31	54	can	can	AUX
ftr-317	31	55	,	,	PUNCT
ftr-317	31	56	and	and	CCONJ
ftr-317	31	57	*	*	PUNCT
ftr-317	31	58	alice	alice	PROPN
ftr-317	31	59	g.	g.	PROPN
ftr-317	31	60	abreu	abreu	PROPN
ftr-317	31	61	is	be	AUX
ftr-317	31	62	james	james	PROPN
ftr-317	31	63	e.	e.	PROPN
ftr-317	31	64	beasley	beasley	PROPN
ftr-317	31	65	professor	professor	PROPN
ftr-317	31	66	of	of	ADP
ftr-317	31	67	law	law	NOUN
ftr-317	31	68	,	,	PUNCT
ftr-317	31	69	and	and	CCONJ
ftr-317	31	70	richard	richard	PROPN
ftr-317	31	71	k.	k.	PROPN
ftr-317	31	72	greenstein	greenstein	PROPN
ftr-317	31	73	is	be	AUX
ftr-317	31	74	professor	professor	NOUN
ftr-317	31	75	of	of	ADP
ftr-317	31	76	law	law	NOUN
ftr-317	31	77	at	at	ADP
ftr-317	31	78	temple	temple	PROPN
ftr-317	31	79	university‘s	university‘s	ADV
ftr-317	31	80	beasley	beasley	PROPN
ftr-317	31	81	school	school	NOUN
ftr-317	31	82	of	of	ADP
ftr-317	31	83	law	law	NOUN
ftr-317	31	84	.	.	PUNCT
ftr-317	32	1	we	we	PRON
ftr-317	32	2	are	be	AUX
ftr-317	32	3	grateful	grateful	ADJ
ftr-317	32	4	for	for	ADP
ftr-317	32	5	the	the	DET
ftr-317	32	6	very	very	ADV
ftr-317	32	7	detailed	detailed	ADJ
ftr-317	32	8	and	and	CCONJ
ftr-317	32	9	thoughtful	thoughtful	ADJ
ftr-317	32	10	comments	comment	NOUN
ftr-317	32	11	offered	offer	VERB
ftr-317	32	12	by	by	ADP
ftr-317	32	13	our	our	PRON
ftr-317	32	14	temple	temple	PROPN
ftr-317	32	15	colleagues	colleague	NOUN
ftr-317	32	16	,	,	PUNCT
ftr-317	32	17	jane	jane	NOUN
ftr-317	32	18	baron	baron	NOUN
ftr-317	32	19	,	,	PUNCT
ftr-317	32	20	greg	greg	PROPN
ftr-317	32	21	mandel	mandel	PROPN
ftr-317	32	22	,	,	PUNCT
ftr-317	32	23	and	and	CCONJ
ftr-317	32	24	andrea	andrea	PROPN
ftr-317	32	25	monroe	monroe	PROPN
ftr-317	32	26	,	,	PUNCT
ftr-317	32	27	and	and	CCONJ
ftr-317	32	28	we	we	PRON
ftr-317	32	29	also	also	ADV
ftr-317	32	30	thank	thank	VERB
ftr-317	32	31	professor	professor	PROPN
ftr-317	32	32	douglas	douglas	PROPN
ftr-317	32	33	kahn	kahn	PROPN
ftr-317	32	34	of	of	ADP
ftr-317	32	35	the	the	DET
ftr-317	32	36	university	university	PROPN
ftr-317	32	37	of	of	ADP
ftr-317	32	38	michigan	michigan	PROPN
ftr-317	32	39	school	school	PROPN
ftr-317	32	40	of	of	ADP
ftr-317	32	41	law	law	NOUN
ftr-317	32	42	for	for	ADP
ftr-317	32	43	writing	write	VERB
ftr-317	32	44	an	an	DET
ftr-317	32	45	article	article	NOUN
ftr-317	32	46	that	that	PRON
ftr-317	32	47	inspired	inspire	VERB
ftr-317	32	48	a	a	DET
ftr-317	32	49	close	close	ADJ
ftr-317	32	50	read	read	NOUN
ftr-317	32	51	and	and	CCONJ
ftr-317	32	52	this	this	DET
ftr-317	32	53	response	response	NOUN
ftr-317	32	54	.	.	PUNCT
ftr-317	33	1	we	we	PRON
ftr-317	33	2	could	could	AUX
ftr-317	33	3	not	not	PART
ftr-317	33	4	have	have	AUX
ftr-317	33	5	completed	complete	VERB
ftr-317	33	6	this	this	DET
ftr-317	33	7	project	project	NOUN
ftr-317	33	8	without	without	ADP
ftr-317	33	9	our	our	PRON
ftr-317	33	10	exemplary	exemplary	ADJ
ftr-317	33	11	research	research	NOUN
ftr-317	33	12	assistant	assistant	NOUN
ftr-317	33	13	,	,	PUNCT
ftr-317	33	14	ashley	ashley	PROPN
ftr-317	33	15	rivera	rivera	PROPN
ftr-317	33	16	,	,	PUNCT
ftr-317	33	17	temple	temple	NOUN
ftr-317	33	18	2013	2013	NUM
ftr-317	33	19	,	,	PUNCT
ftr-317	33	20	who	who	PRON
ftr-317	33	21	took	take	VERB
ftr-317	33	22	tax	tax	NOUN
ftr-317	33	23	as	as	ADP
ftr-317	33	24	an	an	DET
ftr-317	33	25	elective	elective	NOUN
ftr-317	33	26	in	in	ADP
ftr-317	33	27	her	her	PRON
ftr-317	33	28	first	first	ADJ
ftr-317	33	29	year	year	NOUN
ftr-317	33	30	of	of	ADP
ftr-317	33	31	law	law	NOUN
ftr-317	33	32	school	school	NOUN
ftr-317	33	33	and	and	CCONJ
ftr-317	33	34	whose	whose	DET
ftr-317	33	35	love	love	NOUN
ftr-317	33	36	of	of	ADP
ftr-317	33	37	the	the	DET
ftr-317	33	38	subject	subject	NOUN
ftr-317	33	39	,	,	PUNCT
ftr-317	33	40	dedication	dedication	NOUN
ftr-317	33	41	,	,	PUNCT
ftr-317	33	42	reliability	reliability	NOUN
ftr-317	33	43	,	,	PUNCT
ftr-317	33	44	attention	attention	NOUN
ftr-317	33	45	to	to	ADP
ftr-317	33	46	detail	detail	NOUN
ftr-317	33	47	,	,	PUNCT
ftr-317	33	48	and	and	CCONJ
ftr-317	33	49	professionalism	professionalism	NOUN
ftr-317	33	50	will	will	AUX
ftr-317	33	51	be	be	AUX
ftr-317	33	52	missed	miss	VERB
ftr-317	33	53	when	when	SCONJ
ftr-317	33	54	she	she	PRON
ftr-317	33	55	graduates	graduate	VERB
ftr-317	33	56	.	.	PUNCT
ftr-317	34	1	a	a	DET
ftr-317	34	2	summer	summer	NOUN
ftr-317	34	3	research	research	NOUN
ftr-317	34	4	stipend	stipend	NOUN
ftr-317	34	5	from	from	ADP
ftr-317	34	6	temple	temple	PROPN
ftr-317	34	7	also	also	ADV
ftr-317	34	8	assisted	assist	VERB
ftr-317	34	9	our	our	PRON
ftr-317	34	10	work	work	NOUN
ftr-317	34	11	.	.	PUNCT
ftr-317	35	1	all	all	DET
ftr-317	35	2	errors	error	NOUN
ftr-317	35	3	,	,	PUNCT
ftr-317	35	4	omissions	omission	NOUN
ftr-317	35	5	and	and	CCONJ
ftr-317	35	6	deficiencies	deficiency	NOUN
ftr-317	35	7	remain	remain	VERB
ftr-317	35	8	ours	ours	PRON
ftr-317	35	9	.	.	PUNCT
ftr-317	36	1	102	102	NUM
ftr-317	36	2	florida	florida	PROPN
ftr-317	36	3	tax	tax	NOUN
ftr-317	36	4	review	review	NOUN
ftr-317	36	5	[	[	X
ftr-317	36	6	vol	vol	NOUN
ftr-317	36	7	.	.	PUNCT
ftr-317	37	1	13:3	13:3	NUM
ftr-317	37	2	actually	actually	ADV
ftr-317	37	3	does	do	AUX
ftr-317	37	4	attempt	attempt	VERB
ftr-317	37	5	to	to	PART
ftr-317	37	6	tax	tax	VERB
ftr-317	37	7	.	.	PUNCT
ftr-317	37	8	1	1	NUM
ftr-317	37	9	at	at	ADP
ftr-317	37	10	the	the	DET
ftr-317	37	11	beginning	beginning	NOUN
ftr-317	37	12	of	of	ADP
ftr-317	37	13	his	his	PRON
ftr-317	37	14	article	article	NOUN
ftr-317	37	15	,	,	PUNCT
ftr-317	37	16	professor	professor	PROPN
ftr-317	37	17	kahn	kahn	PROPN
ftr-317	37	18	summarizes	summarize	VERB
ftr-317	37	19	the	the	DET
ftr-317	37	20	problem	problem	NOUN
ftr-317	37	21	he	he	PRON
ftr-317	37	22	seeks	seek	VERB
ftr-317	37	23	to	to	PART
ftr-317	37	24	resolve	resolve	VERB
ftr-317	37	25	:	:	PUNCT
ftr-317	37	26	when	when	SCONJ
ftr-317	37	27	cash	cash	NOUN
ftr-317	37	28	is	be	AUX
ftr-317	37	29	received	receive	VERB
ftr-317	37	30	for	for	ADP
ftr-317	37	31	services	service	NOUN
ftr-317	37	32	,	,	PUNCT
ftr-317	37	33	it	it	PRON
ftr-317	37	34	typically	typically	ADV
ftr-317	37	35	will	will	AUX
ftr-317	37	36	constitute	constitute	VERB
ftr-317	37	37	gross	gross	ADJ
ftr-317	37	38	income	income	NOUN
ftr-317	37	39	to	to	ADP
ftr-317	37	40	the	the	DET
ftr-317	37	41	recipient	recipient	NOUN
ftr-317	37	42	.	.	PUNCT
ftr-317	38	1	but	but	CCONJ
ftr-317	38	2	what	what	PRON
ftr-317	38	3	if	if	SCONJ
ftr-317	38	4	the	the	DET
ftr-317	38	5	payments	payment	NOUN
ftr-317	38	6	are	be	AUX
ftr-317	38	7	made	make	VERB
ftr-317	38	8	in	in	ADP
ftr-317	38	9	a	a	DET
ftr-317	38	10	noncommercial	noncommercial	ADJ
ftr-317	38	11	setting	setting	NOUN
ftr-317	38	12	such	such	ADJ
ftr-317	38	13	as	as	ADP
ftr-317	38	14	the	the	DET
ftr-317	38	15	payment	payment	NOUN
ftr-317	38	16	by	by	ADP
ftr-317	38	17	a	a	DET
ftr-317	38	18	parent	parent	NOUN
ftr-317	38	19	to	to	ADP
ftr-317	38	20	a	a	DET
ftr-317	38	21	child	child	NOUN
ftr-317	38	22	for	for	ADP
ftr-317	38	23	mowing	mow	VERB
ftr-317	38	24	the	the	DET
ftr-317	38	25	lawn	lawn	NOUN
ftr-317	38	26	or	or	CCONJ
ftr-317	38	27	performing	perform	VERB
ftr-317	38	28	household	household	NOUN
ftr-317	38	29	chores	chore	NOUN
ftr-317	38	30	?	?	PUNCT
ftr-317	39	1	as	as	SCONJ
ftr-317	39	2	discussed	discuss	VERB
ftr-317	39	3	later	later	ADV
ftr-317	39	4	in	in	ADP
ftr-317	39	5	this	this	DET
ftr-317	39	6	essay	essay	NOUN
ftr-317	39	7	,	,	PUNCT
ftr-317	39	8	there	there	PRON
ftr-317	39	9	are	be	VERB
ftr-317	39	10	reasons	reason	NOUN
ftr-317	39	11	to	to	PART
ftr-317	39	12	conclude	conclude	VERB
ftr-317	39	13	that	that	SCONJ
ftr-317	39	14	such	such	ADJ
ftr-317	39	15	payments	payment	NOUN
ftr-317	39	16	do	do	AUX
ftr-317	39	17	not	not	PART
ftr-317	39	18	constitute	constitute	VERB
ftr-317	39	19	income	income	NOUN
ftr-317	39	20	.	.	PUNCT
ftr-317	40	1	the	the	DET
ftr-317	40	2	problem	problem	NOUN
ftr-317	40	3	of	of	ADP
ftr-317	40	4	how	how	SCONJ
ftr-317	40	5	to	to	PART
ftr-317	40	6	treat	treat	VERB
ftr-317	40	7	receipts	receipt	NOUN
ftr-317	40	8	from	from	ADP
ftr-317	40	9	a	a	DET
ftr-317	40	10	noncommercial	noncommercial	ADJ
ftr-317	40	11	activity	activity	NOUN
ftr-317	40	12	frequently	frequently	ADV
ftr-317	40	13	arises	arise	VERB
ftr-317	40	14	in	in	ADP
ftr-317	40	15	the	the	DET
ftr-317	40	16	context	context	NOUN
ftr-317	40	17	of	of	ADP
ftr-317	40	18	an	an	DET
ftr-317	40	19	exchange	exchange	NOUN
ftr-317	40	20	of	of	ADP
ftr-317	40	21	services	service	NOUN
ftr-317	40	22	.	.	PUNCT
ftr-317	41	1	a	a	DET
ftr-317	41	2	similar	similar	ADJ
ftr-317	41	3	problem	problem	NOUN
ftr-317	41	4	arises	arise	VERB
ftr-317	41	5	when	when	SCONJ
ftr-317	41	6	services	service	NOUN
ftr-317	41	7	are	be	AUX
ftr-317	41	8	provided	provide	VERB
ftr-317	41	9	by	by	ADP
ftr-317	41	10	several	several	ADJ
ftr-317	41	11	persons	person	NOUN
ftr-317	41	12	pursuant	pursuant	ADJ
ftr-317	41	13	to	to	ADP
ftr-317	41	14	a	a	DET
ftr-317	41	15	pooling	pooling	NOUN
ftr-317	41	16	of	of	ADP
ftr-317	41	17	labor	labor	NOUN
ftr-317	41	18	to	to	PART
ftr-317	41	19	accomplish	accomplish	VERB
ftr-317	41	20	a	a	DET
ftr-317	41	21	common	common	ADJ
ftr-317	41	22	noncommercial	noncommercial	ADJ
ftr-317	41	23	goal	goal	NOUN
ftr-317	41	24	.	.	PUNCT
ftr-317	42	1	2	2	NUM
ftr-317	42	2	professor	professor	NOUN
ftr-317	42	3	kahn	kahn	PROPN
ftr-317	42	4	then	then	ADV
ftr-317	42	5	offers	offer	VERB
ftr-317	42	6	two	two	NUM
ftr-317	42	7	limiting	limit	VERB
ftr-317	42	8	principles	principle	NOUN
ftr-317	42	9	,	,	PUNCT
ftr-317	42	10	which	which	PRON
ftr-317	42	11	he	he	PRON
ftr-317	42	12	posits	posit	VERB
ftr-317	42	13	operate	operate	VERB
ftr-317	42	14	as	as	ADP
ftr-317	42	15	exclusions	exclusion	NOUN
ftr-317	42	16	,	,	PUNCT
ftr-317	42	17	thus	thus	ADV
ftr-317	42	18	eradicating	eradicate	VERB
ftr-317	42	19	the	the	DET
ftr-317	42	20	gap	gap	NOUN
ftr-317	42	21	.	.	PUNCT
ftr-317	43	1	specifically	specifically	ADV
ftr-317	43	2	,	,	PUNCT
ftr-317	43	3	he	he	PRON
ftr-317	43	4	suggests	suggest	VERB
ftr-317	43	5	that	that	SCONJ
ftr-317	43	6	the	the	DET
ftr-317	43	7	apparent	apparent	ADJ
ftr-317	43	8	dissonance	dissonance	NOUN
ftr-317	43	9	vanishes	vanish	VERB
ftr-317	43	10	if	if	SCONJ
ftr-317	43	11	we	we	PRON
ftr-317	43	12	understand	understand	VERB
ftr-317	43	13	that	that	SCONJ
ftr-317	43	14	―the	―the	DET
ftr-317	43	15	income	income	NOUN
ftr-317	43	16	tax	tax	NOUN
ftr-317	43	17	operates	operate	VERB
ftr-317	43	18	only	only	ADV
ftr-317	43	19	on	on	ADP
ftr-317	43	20	commercial	commercial	ADJ
ftr-317	43	21	transactions‖	transactions‖	NOUN
ftr-317	43	22	3	3	NUM
ftr-317	43	23	and	and	CCONJ
ftr-317	43	24	,	,	PUNCT
ftr-317	43	25	as	as	ADP
ftr-317	43	26	a	a	DET
ftr-317	43	27	corollary	corollary	NOUN
ftr-317	43	28	,	,	PUNCT
ftr-317	43	29	that	that	SCONJ
ftr-317	43	30	―joint	―joint	NOUN
ftr-317	43	31	efforts	effort	NOUN
ftr-317	43	32	should	should	AUX
ftr-317	43	33	not	not	PART
ftr-317	43	34	be	be	AUX
ftr-317	43	35	treated	treat	VERB
ftr-317	43	36	as	as	ADP
ftr-317	43	37	an	an	DET
ftr-317	43	38	exchange	exchange	NOUN
ftr-317	43	39	of	of	ADP
ftr-317	43	40	services	service	NOUN
ftr-317	43	41	but	but	CCONJ
ftr-317	43	42	rather	rather	ADV
ftr-317	43	43	as	as	ADP
ftr-317	43	44	a	a	DET
ftr-317	43	45	jointly	jointly	ADV
ftr-317	43	46	conducted	conduct	VERB
ftr-317	43	47	activity,‖	activity,‖	PROPN
ftr-317	43	48	4	4	NUM
ftr-317	43	49	which	which	PRON
ftr-317	43	50	does	do	AUX
ftr-317	43	51	not	not	PART
ftr-317	43	52	produce	produce	VERB
ftr-317	43	53	income	income	NOUN
ftr-317	43	54	―[w]hen	―[w]hen	NOUN
ftr-317	43	55	the	the	DET
ftr-317	43	56	common	common	ADJ
ftr-317	43	57	goal	goal	NOUN
ftr-317	43	58	has	have	VERB
ftr-317	43	59	no	no	DET
ftr-317	43	60	business	business	NOUN
ftr-317	43	61	connection.‖	connection.‖	ADJ
ftr-317	43	62	5	5	NUM
ftr-317	43	63	for	for	ADP
ftr-317	43	64	professor	professor	NOUN
ftr-317	43	65	kahn	kahn	PROPN
ftr-317	43	66	,	,	PUNCT
ftr-317	43	67	these	these	DET
ftr-317	43	68	two	two	NUM
ftr-317	43	69	principles	principle	NOUN
ftr-317	43	70	explain	explain	VERB
ftr-317	43	71	why	why	SCONJ
ftr-317	43	72	a	a	DET
ftr-317	43	73	number	number	NOUN
ftr-317	43	74	of	of	ADP
ftr-317	43	75	items	item	NOUN
ftr-317	43	76	that	that	PRON
ftr-317	43	77	would	would	AUX
ftr-317	43	78	seem	seem	VERB
ftr-317	43	79	to	to	PART
ftr-317	43	80	come	come	VERB
ftr-317	43	81	within	within	ADP
ftr-317	43	82	the	the	DET
ftr-317	43	83	broad	broad	ADJ
ftr-317	43	84	positive	positive	ADJ
ftr-317	43	85	definition	definition	NOUN
ftr-317	43	86	of	of	ADP
ftr-317	43	87	income	income	NOUN
ftr-317	43	88	are	be	AUX
ftr-317	43	89	not	not	PART
ftr-317	43	90	in	in	ADP
ftr-317	43	91	fact	fact	NOUN
ftr-317	43	92	subject	subject	ADJ
ftr-317	43	93	to	to	ADP
ftr-317	43	94	tax	tax	NOUN
ftr-317	43	95	despite	despite	SCONJ
ftr-317	43	96	the	the	DET
ftr-317	43	97	absence	absence	NOUN
ftr-317	43	98	of	of	ADP
ftr-317	43	99	a	a	DET
ftr-317	43	100	statutory	statutory	ADJ
ftr-317	43	101	exclusion	exclusion	NOUN
ftr-317	43	102	.	.	PUNCT
ftr-317	44	1	we	we	PRON
ftr-317	44	2	will	will	AUX
ftr-317	44	3	refer	refer	VERB
ftr-317	44	4	to	to	ADP
ftr-317	44	5	these	these	DET
ftr-317	44	6	principles	principle	NOUN
ftr-317	44	7	collectively	collectively	ADV
ftr-317	44	8	as	as	ADP
ftr-317	44	9	the	the	DET
ftr-317	44	10	―commercial	―commercial	ADJ
ftr-317	44	11	/	/	SYM
ftr-317	44	12	noncommercial	noncommercial	ADJ
ftr-317	44	13	distinction‖	distinction‖	NOUN
ftr-317	44	14	or	or	CCONJ
ftr-317	44	15	the	the	DET
ftr-317	44	16	―commercial/	―commercial/	PROPN
ftr-317	44	17	noncommercial	noncommercial	ADJ
ftr-317	44	18	rule.‖	rule.‖	NOUN
ftr-317	44	19	we	we	PRON
ftr-317	44	20	understand	understand	VERB
ftr-317	44	21	the	the	DET
ftr-317	44	22	deep	deep	ADJ
ftr-317	44	23	dissatisfaction	dissatisfaction	NOUN
ftr-317	44	24	with	with	ADP
ftr-317	44	25	the	the	DET
ftr-317	44	26	positive	positive	ADJ
ftr-317	44	27	definition	definition	NOUN
ftr-317	44	28	of	of	ADP
ftr-317	44	29	income	income	NOUN
ftr-317	44	30	that	that	PRON
ftr-317	44	31	led	lead	VERB
ftr-317	44	32	professor	professor	NOUN
ftr-317	44	33	kahn	kahn	PROPN
ftr-317	44	34	to	to	PART
ftr-317	44	35	develop	develop	VERB
ftr-317	44	36	the	the	DET
ftr-317	44	37	commercial	commercial	ADJ
ftr-317	44	38	/	/	SYM
ftr-317	44	39	noncommercial	noncommercial	ADJ
ftr-317	44	40	distinction	distinction	NOUN
ftr-317	44	41	he	he	PRON
ftr-317	44	42	explores	explore	VERB
ftr-317	44	43	in	in	ADP
ftr-317	44	44	his	his	PRON
ftr-317	44	45	article	article	NOUN
ftr-317	44	46	.	.	PUNCT
ftr-317	45	1	indeed	indeed	ADV
ftr-317	45	2	,	,	PUNCT
ftr-317	45	3	we	we	PRON
ftr-317	45	4	have	have	AUX
ftr-317	45	5	shared	share	VERB
ftr-317	45	6	it	it	PRON
ftr-317	45	7	,	,	PUNCT
ftr-317	45	8	as	as	SCONJ
ftr-317	45	9	have	have	VERB
ftr-317	45	10	others	other	NOUN
ftr-317	45	11	before	before	ADP
ftr-317	45	12	us	we	PRON
ftr-317	45	13	,	,	PUNCT
ftr-317	45	14	including	include	VERB
ftr-317	45	15	professors	professor	NOUN
ftr-317	45	16	zelenak	zelenak	NOUN
ftr-317	45	17	and	and	CCONJ
ftr-317	45	18	mcmahon	mcmahon	PROPN
ftr-317	45	19	,	,	PUNCT
ftr-317	45	20	who	who	PRON
ftr-317	45	21	struggled	struggle	VERB
ftr-317	45	22	to	to	PART
ftr-317	45	23	provide	provide	VERB
ftr-317	45	24	a	a	DET
ftr-317	45	25	theoretical	theoretical	ADJ
ftr-317	45	26	justification	justification	NOUN
ftr-317	45	27	for	for	ADP
ftr-317	45	28	not	not	PART
ftr-317	45	29	treating	treat	VERB
ftr-317	45	30	as	as	ADP
ftr-317	45	31	income	income	NOUN
ftr-317	45	32	the	the	DET
ftr-317	45	33	value	value	NOUN
ftr-317	45	34	of	of	ADP
ftr-317	45	35	a	a	DET
ftr-317	45	36	1	1	NUM
ftr-317	45	37	.	.	PUNCT
ftr-317	46	1	see	see	VERB
ftr-317	46	2	generally	generally	ADV
ftr-317	46	3	douglas	douglas	PROPN
ftr-317	46	4	a.	a.	PROPN
ftr-317	46	5	kahn	kahn	PROPN
ftr-317	46	6	,	,	PUNCT
ftr-317	46	7	exclusion	exclusion	NOUN
ftr-317	46	8	from	from	ADP
ftr-317	46	9	income	income	NOUN
ftr-317	46	10	of	of	ADP
ftr-317	46	11	compensation	compensation	NOUN
ftr-317	46	12	for	for	ADP
ftr-317	46	13	services	service	NOUN
ftr-317	46	14	and	and	CCONJ
ftr-317	46	15	pooling	pooling	NOUN
ftr-317	46	16	of	of	ADP
ftr-317	46	17	labor	labor	NOUN
ftr-317	46	18	occurring	occur	VERB
ftr-317	46	19	in	in	ADP
ftr-317	46	20	a	a	DET
ftr-317	46	21	noncommercial	noncommercial	ADJ
ftr-317	46	22	setting	setting	NOUN
ftr-317	46	23	,	,	PUNCT
ftr-317	46	24	11	11	NUM
ftr-317	46	25	fla	fla	NOUN
ftr-317	46	26	.	.	PUNCT
ftr-317	47	1	tax	tax	PROPN
ftr-317	47	2	rev	rev	PROPN
ftr-317	47	3	.	.	PROPN
ftr-317	47	4	683	683	NUM
ftr-317	47	5	(	(	PUNCT
ftr-317	47	6	2011	2011	NUM
ftr-317	47	7	)	)	PUNCT
ftr-317	48	1	[	[	X
ftr-317	48	2	hereinafter	hereinafter	NOUN
ftr-317	48	3	kahn	kahn	NOUN
ftr-317	48	4	,	,	PUNCT
ftr-317	48	5	exclusion	exclusion	NOUN
ftr-317	48	6	from	from	ADP
ftr-317	48	7	income	income	NOUN
ftr-317	48	8	]	]	PUNCT
ftr-317	48	9	.	.	PUNCT
ftr-317	49	1	in	in	ADP
ftr-317	49	2	commissioner	commissioner	PROPN
ftr-317	49	3	v.	v.	PROPN
ftr-317	49	4	glenshaw	glenshaw	PROPN
ftr-317	49	5	glass	glass	PROPN
ftr-317	49	6	co.	co.	PROPN
ftr-317	49	7	,	,	PUNCT
ftr-317	49	8	348	348	NUM
ftr-317	49	9	u.s	u.s	PROPN
ftr-317	49	10	.	.	PROPN
ftr-317	49	11	426	426	NUM
ftr-317	49	12	,	,	PUNCT
ftr-317	49	13	431	431	NUM
ftr-317	49	14	(	(	PUNCT
ftr-317	49	15	1955	1955	NUM
ftr-317	49	16	)	)	PUNCT
ftr-317	49	17	,	,	PUNCT
ftr-317	49	18	the	the	DET
ftr-317	49	19	supreme	supreme	PROPN
ftr-317	49	20	court	court	PROPN
ftr-317	49	21	defined	define	VERB
ftr-317	49	22	income	income	NOUN
ftr-317	49	23	as	as	ADP
ftr-317	49	24	―undeniable	―undeniable	ADJ
ftr-317	49	25	accessions	accession	NOUN
ftr-317	49	26	to	to	ADP
ftr-317	49	27	wealth	wealth	NOUN
ftr-317	49	28	,	,	PUNCT
ftr-317	49	29	and	and	CCONJ
ftr-317	49	30	over	over	ADP
ftr-317	49	31	which	which	PRON
ftr-317	49	32	the	the	DET
ftr-317	49	33	taxpayers	taxpayer	NOUN
ftr-317	49	34	have	have	VERB
ftr-317	49	35	complete	complete	ADJ
ftr-317	49	36	dominion.‖	dominion.‖	NOUN
ftr-317	49	37	2	2	NUM
ftr-317	49	38	.	.	PUNCT
ftr-317	50	1	kahn	kahn	PROPN
ftr-317	50	2	,	,	PUNCT
ftr-317	50	3	exclusion	exclusion	NOUN
ftr-317	50	4	from	from	ADP
ftr-317	50	5	income	income	NOUN
ftr-317	50	6	,	,	PUNCT
ftr-317	50	7	supra	supra	PROPN
ftr-317	50	8	note	note	NOUN
ftr-317	50	9	1	1	NUM
ftr-317	50	10	,	,	PUNCT
ftr-317	50	11	at	at	ADP
ftr-317	50	12	683	683	NUM
ftr-317	50	13	(	(	PUNCT
ftr-317	50	14	footnote	footnote	NOUN
ftr-317	50	15	omitted	omit	VERB
ftr-317	50	16	)	)	PUNCT
ftr-317	50	17	.	.	PUNCT
ftr-317	51	1	3	3	X
ftr-317	51	2	.	.	X
ftr-317	52	1	i	i	PRON
ftr-317	52	2	d.	d.	PROPN
ftr-317	52	3	at	at	ADP
ftr-317	52	4	686	686	NUM
ftr-317	52	5	.	.	NOUN
ftr-317	53	1	4	4	X
ftr-317	53	2	.	.	X
ftr-317	54	1	i	i	PRON
ftr-317	54	2	d.	d.	PROPN
ftr-317	54	3	at	at	ADP
ftr-317	54	4	691	691	NUM
ftr-317	54	5	.	.	PUNCT
ftr-317	55	1	5	5	NUM
ftr-317	55	2	.	.	X
ftr-317	56	1	i	i	PRON
ftr-317	56	2	d.	d.	PROPN
ftr-317	56	3	although	although	SCONJ
ftr-317	56	4	it	it	PRON
ftr-317	56	5	is	be	AUX
ftr-317	56	6	unclear	unclear	ADJ
ftr-317	56	7	,	,	PUNCT
ftr-317	56	8	there	there	PRON
ftr-317	56	9	may	may	AUX
ftr-317	56	10	be	be	AUX
ftr-317	56	11	an	an	DET
ftr-317	56	12	additional	additional	ADJ
ftr-317	56	13	corollary	corollary	ADJ
ftr-317	56	14	principle	principle	NOUN
ftr-317	56	15	having	have	VERB
ftr-317	56	16	to	to	PART
ftr-317	56	17	do	do	VERB
ftr-317	56	18	with	with	ADP
ftr-317	56	19	whether	whether	SCONJ
ftr-317	56	20	the	the	DET
ftr-317	56	21	services	service	NOUN
ftr-317	56	22	exchanged	exchange	VERB
ftr-317	56	23	are	be	AUX
ftr-317	56	24	―similar.‖	―similar.‖	ADJ
ftr-317	56	25	see	see	NOUN
ftr-317	56	26	infra	infra	NOUN
ftr-317	56	27	part	part	NOUN
ftr-317	56	28	ii.c.1	ii.c.1	NOUN
ftr-317	56	29	.	.	PUNCT
ftr-317	57	1	2012	2012	NUM
ftr-317	57	2	]	]	PUNCT
ftr-317	57	3	the	the	DET
ftr-317	57	4	definition	definition	NOUN
ftr-317	57	5	of	of	ADP
ftr-317	57	6	income	income	NOUN
ftr-317	57	7	103	103	NUM
ftr-317	57	8	record	record	NOUN
ftr-317	57	9	-	-	PUNCT
ftr-317	57	10	breaking	break	VERB
ftr-317	57	11	baseball	baseball	NOUN
ftr-317	57	12	caught	catch	VERB
ftr-317	57	13	by	by	ADP
ftr-317	57	14	a	a	DET
ftr-317	57	15	lucky	lucky	ADJ
ftr-317	57	16	fan	fan	NOUN
ftr-317	57	17	at	at	ADP
ftr-317	57	18	a	a	DET
ftr-317	57	19	game	game	NOUN
ftr-317	57	20	.	.	PUNCT
ftr-317	58	1	6	6	NUM
ftr-317	58	2	that	that	DET
ftr-317	58	3	same	same	ADJ
ftr-317	58	4	desire	desire	NOUN
ftr-317	58	5	for	for	ADP
ftr-317	58	6	theoretical	theoretical	ADJ
ftr-317	58	7	tidiness	tidiness	NOUN
ftr-317	58	8	prompted	prompt	VERB
ftr-317	58	9	scholars	scholar	NOUN
ftr-317	58	10	years	year	NOUN
ftr-317	58	11	ago	ago	ADV
ftr-317	58	12	to	to	PART
ftr-317	58	13	search	search	VERB
ftr-317	58	14	for	for	ADP
ftr-317	58	15	a	a	DET
ftr-317	58	16	comprehensive	comprehensive	ADJ
ftr-317	58	17	tax	tax	NOUN
ftr-317	58	18	base	base	NOUN
ftr-317	58	19	(	(	PUNCT
ftr-317	58	20	―ctb‖	―ctb‖	NOUN
ftr-317	58	21	)	)	PUNCT
ftr-317	58	22	.	.	PUNCT
ftr-317	59	1	7	7	NUM
ftr-317	59	2	in	in	ADP
ftr-317	59	3	our	our	PRON
ftr-317	59	4	earlier	early	ADJ
ftr-317	59	5	article	article	NOUN
ftr-317	59	6	,	,	PUNCT
ftr-317	59	7	defining	define	VERB
ftr-317	59	8	income	income	NOUN
ftr-317	59	9	,	,	PUNCT
ftr-317	59	10	we	we	PRON
ftr-317	59	11	argued	argue	VERB
ftr-317	59	12	that	that	SCONJ
ftr-317	59	13	the	the	DET
ftr-317	59	14	desire	desire	NOUN
ftr-317	59	15	for	for	ADP
ftr-317	59	16	theoretical	theoretical	ADJ
ftr-317	59	17	precision	precision	NOUN
ftr-317	59	18	has	have	AUX
ftr-317	59	19	led	lead	VERB
ftr-317	59	20	to	to	ADP
ftr-317	59	21	a	a	DET
ftr-317	59	22	long	long	ADJ
ftr-317	59	23	tradition	tradition	NOUN
ftr-317	59	24	of	of	ADP
ftr-317	59	25	interpreting	interpret	VERB
ftr-317	59	26	the	the	DET
ftr-317	59	27	definition	definition	NOUN
ftr-317	59	28	of	of	ADP
ftr-317	59	29	income	income	NOUN
ftr-317	59	30	—	—	PUNCT
ftr-317	59	31	whether	whether	SCONJ
ftr-317	59	32	in	in	ADP
ftr-317	59	33	the	the	DET
ftr-317	59	34	haig	haig	PROPN
ftr-317	59	35	-	-	PUNCT
ftr-317	59	36	simons	simon	NOUN
ftr-317	59	37	or	or	CCONJ
ftr-317	59	38	glenshaw	glenshaw	ADJ
ftr-317	59	39	glass	glass	NOUN
ftr-317	59	40	8	8	NUM
ftr-317	59	41	formulation	formulation	NOUN
ftr-317	59	42	—	—	PUNCT
ftr-317	59	43	as	as	ADP
ftr-317	59	44	a	a	DET
ftr-317	59	45	rule	rule	NOUN
ftr-317	59	46	.	.	PUNCT
ftr-317	60	1	9	9	NUM
ftr-317	60	2	we	we	PRON
ftr-317	60	3	proposed	propose	VERB
ftr-317	60	4	as	as	ADP
ftr-317	60	5	an	an	DET
ftr-317	60	6	alternative	alternative	NOUN
ftr-317	60	7	that	that	PRON
ftr-317	60	8	the	the	DET
ftr-317	60	9	definition	definition	NOUN
ftr-317	60	10	of	of	ADP
ftr-317	60	11	income	income	NOUN
ftr-317	60	12	be	be	AUX
ftr-317	60	13	thought	think	VERB
ftr-317	60	14	of	of	ADP
ftr-317	60	15	as	as	ADP
ftr-317	60	16	a	a	DET
ftr-317	60	17	standard	standard	NOUN
ftr-317	60	18	—	—	PUNCT
ftr-317	60	19	specifically	specifically	ADV
ftr-317	60	20	,	,	PUNCT
ftr-317	60	21	that	that	SCONJ
ftr-317	60	22	questions	question	NOUN
ftr-317	60	23	about	about	ADP
ftr-317	60	24	whether	whether	SCONJ
ftr-317	60	25	a	a	DET
ftr-317	60	26	particular	particular	ADJ
ftr-317	60	27	accession	accession	NOUN
ftr-317	60	28	to	to	ADP
ftr-317	60	29	wealth	wealth	NOUN
ftr-317	60	30	constituted	constitute	VERB
ftr-317	60	31	income	income	NOUN
ftr-317	60	32	be	be	AUX
ftr-317	60	33	answered	answer	VERB
ftr-317	60	34	by	by	ADP
ftr-317	60	35	employing	employ	VERB
ftr-317	60	36	an	an	DET
ftr-317	60	37	all	all	DET
ftr-317	60	38	-	-	PUNCT
ftr-317	60	39	things	thing	NOUN
ftr-317	60	40	-	-	PUNCT
ftr-317	60	41	considered	consider	VERB
ftr-317	60	42	inquiry	inquiry	NOUN
ftr-317	60	43	based	base	VERB
ftr-317	60	44	on	on	ADP
ftr-317	60	45	the	the	DET
ftr-317	60	46	values	value	NOUN
ftr-317	60	47	relevant	relevant	ADJ
ftr-317	60	48	to	to	ADP
ftr-317	60	49	federal	federal	ADJ
ftr-317	60	50	income	income	NOUN
ftr-317	60	51	tax	tax	NOUN
ftr-317	60	52	.	.	PUNCT
ftr-317	61	1	our	our	PRON
ftr-317	61	2	claim	claim	NOUN
ftr-317	61	3	was	be	AUX
ftr-317	61	4	that	that	PRON
ftr-317	61	5	treating	treat	VERB
ftr-317	61	6	income	income	NOUN
ftr-317	61	7	as	as	ADP
ftr-317	61	8	a	a	DET
ftr-317	61	9	standard	standard	NOUN
ftr-317	61	10	effectively	effectively	ADV
ftr-317	61	11	addressed	address	VERB
ftr-317	61	12	the	the	DET
ftr-317	61	13	puzzling	puzzle	VERB
ftr-317	61	14	gap	gap	NOUN
ftr-317	61	15	between	between	ADP
ftr-317	61	16	what	what	PRON
ftr-317	61	17	the	the	DET
ftr-317	61	18	broad	broad	ADJ
ftr-317	61	19	definition	definition	NOUN
ftr-317	61	20	that	that	SCONJ
ftr-317	61	21	glenshaw	glenshaw	ADJ
ftr-317	61	22	glass	glass	NOUN
ftr-317	61	23	would	would	AUX
ftr-317	61	24	seem	seem	VERB
ftr-317	61	25	to	to	PART
ftr-317	61	26	include	include	VERB
ftr-317	61	27	in	in	ADP
ftr-317	61	28	the	the	DET
ftr-317	61	29	tax	tax	NOUN
ftr-317	61	30	base	base	NOUN
ftr-317	61	31	and	and	CCONJ
ftr-317	61	32	what	what	PRON
ftr-317	61	33	is	be	AUX
ftr-317	61	34	actually	actually	ADV
ftr-317	61	35	included	include	VERB
ftr-317	61	36	.	.	PUNCT
ftr-317	62	1	child	child	NOUN
ftr-317	62	2	support	support	NOUN
ftr-317	62	3	,	,	PUNCT
ftr-317	62	4	government	government	NOUN
ftr-317	62	5	welfare	welfare	NOUN
ftr-317	62	6	payments	payment	NOUN
ftr-317	62	7	,	,	PUNCT
ftr-317	62	8	and	and	CCONJ
ftr-317	62	9	many	many	ADJ
ftr-317	62	10	other	other	ADJ
ftr-317	62	11	categories	category	NOUN
ftr-317	62	12	of	of	ADP
ftr-317	62	13	―accessions	―accession	NOUN
ftr-317	62	14	to	to	ADP
ftr-317	62	15	wealth	wealth	NOUN
ftr-317	62	16	,	,	PUNCT
ftr-317	62	17	clearly	clearly	ADV
ftr-317	62	18	realized	realize	VERB
ftr-317	62	19	,	,	PUNCT
ftr-317	62	20	and	and	CCONJ
ftr-317	62	21	over	over	ADP
ftr-317	62	22	which	which	PRON
ftr-317	62	23	the	the	DET
ftr-317	62	24	taxpayers	taxpayer	NOUN
ftr-317	62	25	have	have	AUX
ftr-317	62	26	complete	complete	ADJ
ftr-317	62	27	dominion‖	dominion‖	NOUN
ftr-317	62	28	10	10	NUM
ftr-317	62	29	are	be	AUX
ftr-317	62	30	routinely	routinely	ADV
ftr-317	62	31	excluded	exclude	VERB
ftr-317	62	32	from	from	ADP
ftr-317	62	33	income	income	NOUN
ftr-317	62	34	,	,	PUNCT
ftr-317	62	35	despite	despite	SCONJ
ftr-317	62	36	the	the	DET
ftr-317	62	37	absence	absence	NOUN
ftr-317	62	38	of	of	ADP
ftr-317	62	39	any	any	DET
ftr-317	62	40	statutory	statutory	ADJ
ftr-317	62	41	basis	basis	NOUN
ftr-317	62	42	for	for	ADP
ftr-317	62	43	their	their	PRON
ftr-317	62	44	exclusion	exclusion	NOUN
ftr-317	62	45	.	.	PUNCT
ftr-317	63	1	to	to	PART
ftr-317	63	2	account	account	VERB
ftr-317	63	3	for	for	ADP
ftr-317	63	4	this	this	PRON
ftr-317	63	5	,	,	PUNCT
ftr-317	63	6	we	we	PRON
ftr-317	63	7	began	begin	VERB
ftr-317	63	8	to	to	PART
ftr-317	63	9	explore	explore	VERB
ftr-317	63	10	the	the	DET
ftr-317	63	11	role	role	NOUN
ftr-317	63	12	of	of	ADP
ftr-317	63	13	values	value	NOUN
ftr-317	63	14	—	—	PUNCT
ftr-317	63	15	particularly	particularly	ADV
ftr-317	63	16	non	non	ADJ
ftr-317	63	17	-	-	ADJ
ftr-317	63	18	economic	economic	ADJ
ftr-317	63	19	values	value	NOUN
ftr-317	63	20	—	—	PUNCT
ftr-317	63	21	in	in	ADP
ftr-317	63	22	determining	determine	VERB
ftr-317	63	23	the	the	DET
ftr-317	63	24	contours	contours	NOUN
ftr-317	63	25	of	of	ADP
ftr-317	63	26	the	the	DET
ftr-317	63	27	tax	tax	NOUN
ftr-317	63	28	law	law	NOUN
ftr-317	63	29	.	.	PUNCT
ftr-317	64	1	we	we	PRON
ftr-317	64	2	posited	posit	VERB
ftr-317	64	3	that	that	SCONJ
ftr-317	64	4	what	what	PRON
ftr-317	64	5	explains	explain	VERB
ftr-317	64	6	the	the	DET
ftr-317	64	7	inconsistency	inconsistency	NOUN
ftr-317	64	8	.	.	PUNCT
ftr-317	64	9	.	.	PUNCT
ftr-317	65	1	.	.	PUNCT
ftr-317	66	1	is	be	AUX
ftr-317	66	2	that	that	PRON
ftr-317	66	3	economics	economic	NOUN
ftr-317	66	4	—	—	PUNCT
ftr-317	66	5	at	at	ADP
ftr-317	66	6	least	least	ADJ
ftr-317	66	7	haig	haig	PROPN
ftr-317	66	8	-	-	PUNCT
ftr-317	66	9	simons	simon	NOUN
ftr-317	66	10	economics	economic	NOUN
ftr-317	66	11	—	—	PUNCT
ftr-317	66	12	is	be	AUX
ftr-317	66	13	not	not	PART
ftr-317	66	14	everything	everything	PRON
ftr-317	66	15	.	.	PUNCT
ftr-317	67	1	although	although	SCONJ
ftr-317	67	2	the	the	DET
ftr-317	67	3	glenshaw	glenshaw	ADJ
ftr-317	67	4	glass	glass	NOUN
ftr-317	67	5	definition	definition	NOUN
ftr-317	67	6	of	of	ADP
ftr-317	67	7	income	income	NOUN
ftr-317	67	8	is	be	AUX
ftr-317	67	9	largely	largely	ADV
ftr-317	67	10	consistent	consistent	ADJ
ftr-317	67	11	with	with	ADP
ftr-317	67	12	the	the	DET
ftr-317	67	13	haig	haig	PROPN
ftr-317	67	14	-	-	PUNCT
ftr-317	67	15	simons	simon	NOUN
ftr-317	67	16	definition	definition	NOUN
ftr-317	67	17	,	,	PUNCT
ftr-317	67	18	and	and	CCONJ
ftr-317	67	19	thus	thus	ADV
ftr-317	67	20	with	with	ADP
ftr-317	67	21	economics	economic	NOUN
ftr-317	67	22	,	,	PUNCT
ftr-317	67	23	it	it	PRON
ftr-317	67	24	fails	fail	VERB
ftr-317	67	25	to	to	PART
ftr-317	67	26	take	take	VERB
ftr-317	67	27	into	into	ADP
ftr-317	67	28	account	account	NOUN
ftr-317	67	29	other	other	ADJ
ftr-317	67	30	values	value	NOUN
ftr-317	67	31	that	that	PRON
ftr-317	67	32	count	count	VERB
ftr-317	67	33	for	for	ADP
ftr-317	67	34	the	the	DET
ftr-317	67	35	people	people	NOUN
ftr-317	67	36	who	who	PRON
ftr-317	67	37	are	be	AUX
ftr-317	67	38	subject	subject	ADJ
ftr-317	67	39	to	to	ADP
ftr-317	67	40	the	the	DET
ftr-317	67	41	tax	tax	NOUN
ftr-317	67	42	and	and	CCONJ
ftr-317	67	43	must	must	AUX
ftr-317	67	44	buy	buy	VERB
ftr-317	67	45	into	into	ADP
ftr-317	67	46	it	it	PRON
ftr-317	67	47	,	,	PUNCT
ftr-317	67	48	at	at	ADP
ftr-317	67	49	least	least	ADJ
ftr-317	67	50	to	to	ADP
ftr-317	67	51	some	some	DET
ftr-317	67	52	degree	degree	NOUN
ftr-317	67	53	,	,	PUNCT
ftr-317	67	54	for	for	SCONJ
ftr-317	67	55	the	the	DET
ftr-317	67	56	tax	tax	NOUN
ftr-317	67	57	to	to	PART
ftr-317	67	58	be	be	AUX
ftr-317	67	59	administrable	administrable	ADJ
ftr-317	67	60	.	.	PUNCT
ftr-317	68	1	11	11	NUM
ftr-317	68	2	6	6	NUM
ftr-317	68	3	.	.	PUNCT
ftr-317	69	1	see	see	VERB
ftr-317	69	2	lawrence	lawrence	PROPN
ftr-317	69	3	a.	a.	PROPN
ftr-317	69	4	zelenak	zelenak	PROPN
ftr-317	69	5	&	&	CCONJ
ftr-317	69	6	martin	martin	PROPN
ftr-317	69	7	j.	j.	PROPN
ftr-317	69	8	mcmahon	mcmahon	PROPN
ftr-317	69	9	,	,	PUNCT
ftr-317	69	10	jr	jr	PROPN
ftr-317	69	11	.	.	PROPN
ftr-317	69	12	,	,	PUNCT
ftr-317	69	13	taxing	tax	VERB
ftr-317	69	14	baseballs	baseball	NOUN
ftr-317	69	15	and	and	CCONJ
ftr-317	69	16	other	other	ADJ
ftr-317	69	17	found	find	VERB
ftr-317	69	18	property	property	NOUN
ftr-317	69	19	,	,	PUNCT
ftr-317	69	20	84	84	NUM
ftr-317	69	21	tax	tax	NOUN
ftr-317	69	22	notes	note	NOUN
ftr-317	69	23	1299	1299	NUM
ftr-317	69	24	(	(	PUNCT
ftr-317	69	25	aug	aug	PROPN
ftr-317	69	26	.	.	PROPN
ftr-317	69	27	30	30	NUM
ftr-317	69	28	,	,	PUNCT
ftr-317	69	29	1999	1999	NUM
ftr-317	69	30	)	)	PUNCT
ftr-317	70	1	[	[	X
ftr-317	70	2	hereinafter	hereinafter	NOUN
ftr-317	70	3	zelenack	zelenack	PROPN
ftr-317	70	4	&	&	CCONJ
ftr-317	70	5	mcmahon	mcmahon	PROPN
ftr-317	70	6	,	,	PUNCT
ftr-317	70	7	taxing	tax	VERB
ftr-317	70	8	baseballs	baseball	NOUN
ftr-317	70	9	]	]	PUNCT
ftr-317	70	10	.	.	PUNCT
ftr-317	71	1	professor	professor	PROPN
ftr-317	71	2	dodge	dodge	PROPN
ftr-317	71	3	also	also	ADV
ftr-317	71	4	addressed	address	VERB
ftr-317	71	5	this	this	DET
ftr-317	71	6	issue	issue	NOUN
ftr-317	71	7	,	,	PUNCT
ftr-317	71	8	but	but	CCONJ
ftr-317	71	9	came	come	VERB
ftr-317	71	10	to	to	ADP
ftr-317	71	11	a	a	DET
ftr-317	71	12	different	different	ADJ
ftr-317	71	13	conclusion	conclusion	NOUN
ftr-317	71	14	.	.	PUNCT
ftr-317	72	1	see	see	VERB
ftr-317	72	2	joseph	joseph	PROPN
ftr-317	72	3	m.	m.	PROPN
ftr-317	72	4	dodge	dodge	PROPN
ftr-317	72	5	,	,	PUNCT
ftr-317	72	6	accessions	accession	NOUN
ftr-317	72	7	to	to	ADP
ftr-317	72	8	wealth	wealth	NOUN
ftr-317	72	9	,	,	PUNCT
ftr-317	72	10	realization	realization	NOUN
ftr-317	72	11	of	of	ADP
ftr-317	72	12	gross	gross	ADJ
ftr-317	72	13	income	income	NOUN
ftr-317	72	14	,	,	PUNCT
ftr-317	72	15	and	and	CCONJ
ftr-317	72	16	dominion	dominion	NOUN
ftr-317	72	17	and	and	CCONJ
ftr-317	72	18	control	control	NOUN
ftr-317	72	19	:	:	PUNCT
ftr-317	72	20	applying	apply	VERB
ftr-317	72	21	the	the	DET
ftr-317	72	22	“	"	PUNCT
ftr-317	72	23	claim	claim	NOUN
ftr-317	72	24	of	of	ADP
ftr-317	72	25	right	right	ADJ
ftr-317	72	26	doctrine	doctrine	NOUN
ftr-317	72	27	”	"	PUNCT
ftr-317	72	28	to	to	PART
ftr-317	72	29	found	find	VERB
ftr-317	72	30	objects	object	NOUN
ftr-317	72	31	,	,	PUNCT
ftr-317	72	32	including	include	VERB
ftr-317	72	33	record	record	NOUN
ftr-317	72	34	-	-	PUNCT
ftr-317	72	35	setting	set	VERB
ftr-317	72	36	baseballs	baseball	NOUN
ftr-317	72	37	,	,	PUNCT
ftr-317	72	38	4	4	NUM
ftr-317	72	39	fla	fla	NOUN
ftr-317	72	40	.	.	PUNCT
ftr-317	73	1	tax	tax	PROPN
ftr-317	73	2	rev	rev	PROPN
ftr-317	73	3	.	.	PROPN
ftr-317	73	4	685	685	NUM
ftr-317	73	5	,	,	PUNCT
ftr-317	73	6	691	691	NUM
ftr-317	73	7	(	(	PUNCT
ftr-317	73	8	2000	2000	NUM
ftr-317	73	9	)	)	PUNCT
ftr-317	74	1	[	[	X
ftr-317	74	2	hereinafter	hereinafter	NOUN
ftr-317	74	3	dodge	dodge	NOUN
ftr-317	74	4	,	,	PUNCT
ftr-317	74	5	accessions	accession	NOUN
ftr-317	74	6	to	to	ADP
ftr-317	74	7	wealth	wealth	NOUN
ftr-317	74	8	]	]	PUNCT
ftr-317	74	9	.	.	PUNCT
ftr-317	75	1	7	7	X
ftr-317	75	2	.	.	X
ftr-317	75	3	see	see	VERB
ftr-317	75	4	,	,	PUNCT
ftr-317	75	5	e.g.	e.g.	ADV
ftr-317	75	6	,	,	PUNCT
ftr-317	75	7	boris	boris	PROPN
ftr-317	75	8	i.	i.	PROPN
ftr-317	75	9	bittker	bittker	PROPN
ftr-317	75	10	,	,	PUNCT
ftr-317	75	11	a	a	DET
ftr-317	75	12	“	"	PUNCT
ftr-317	75	13	comprehensive	comprehensive	ADJ
ftr-317	75	14	tax	tax	NOUN
ftr-317	75	15	base	base	NOUN
ftr-317	75	16	”	"	PUNCT
ftr-317	75	17	as	as	ADP
ftr-317	75	18	a	a	DET
ftr-317	75	19	goal	goal	NOUN
ftr-317	75	20	of	of	ADP
ftr-317	75	21	income	income	NOUN
ftr-317	75	22	tax	tax	NOUN
ftr-317	75	23	reform	reform	NOUN
ftr-317	75	24	,	,	PUNCT
ftr-317	75	25	80	80	NUM
ftr-317	75	26	harv	harv	NOUN
ftr-317	75	27	.	.	PUNCT
ftr-317	76	1	l.	l.	PROPN
ftr-317	76	2	rev	rev	PROPN
ftr-317	76	3	.	.	PROPN
ftr-317	76	4	925	925	NUM
ftr-317	76	5	(	(	PUNCT
ftr-317	76	6	1967	1967	NUM
ftr-317	76	7	)	)	PUNCT
ftr-317	77	1	[	[	X
ftr-317	77	2	hereinafter	hereinafter	NOUN
ftr-317	77	3	bittker	bittker	NOUN
ftr-317	77	4	,	,	PUNCT
ftr-317	77	5	ctb	ctb	NOUN
ftr-317	77	6	as	as	ADP
ftr-317	77	7	a	a	DET
ftr-317	77	8	goal	goal	NOUN
ftr-317	77	9	]	]	PUNCT
ftr-317	77	10	.	.	PUNCT
ftr-317	77	11	8	8	X
ftr-317	77	12	.	.	PUNCT
ftr-317	77	13	commissioner	commissioner	PROPN
ftr-317	77	14	v.	v.	PROPN
ftr-317	77	15	glenshaw	glenshaw	PROPN
ftr-317	77	16	glass	glass	PROPN
ftr-317	77	17	co.	co.	PROPN
ftr-317	77	18	348	348	NUM
ftr-317	77	19	u.s	u.s	PROPN
ftr-317	77	20	.	.	PROPN
ftr-317	77	21	426	426	NUM
ftr-317	77	22	(	(	PUNCT
ftr-317	77	23	1955	1955	NUM
ftr-317	77	24	)	)	PUNCT
ftr-317	77	25	.	.	PUNCT
ftr-317	78	1	9	9	X
ftr-317	78	2	.	.	X
ftr-317	78	3	alice	alice	PROPN
ftr-317	78	4	g.	g.	PROPN
ftr-317	78	5	abreu	abreu	PROPN
ftr-317	78	6	&	&	CCONJ
ftr-317	78	7	richard	richard	PROPN
ftr-317	78	8	k.	k.	PROPN
ftr-317	78	9	greenstein	greenstein	PROPN
ftr-317	78	10	,	,	PUNCT
ftr-317	78	11	defining	define	VERB
ftr-317	78	12	income	income	NOUN
ftr-317	78	13	,	,	PUNCT
ftr-317	78	14	11	11	NUM
ftr-317	78	15	fla	fla	NOUN
ftr-317	78	16	.	.	PUNCT
ftr-317	79	1	tax	tax	PROPN
ftr-317	79	2	rev	rev	PROPN
ftr-317	79	3	.	.	PROPN
ftr-317	79	4	295	295	NUM
ftr-317	79	5	(	(	PUNCT
ftr-317	79	6	2011	2011	NUM
ftr-317	79	7	)	)	PUNCT
ftr-317	80	1	[	[	X
ftr-317	80	2	hereinafter	hereinafter	NOUN
ftr-317	80	3	abreu	abreu	PROPN
ftr-317	80	4	&	&	CCONJ
ftr-317	80	5	greenstein	greenstein	PROPN
ftr-317	80	6	,	,	PUNCT
ftr-317	80	7	defining	define	VERB
ftr-317	80	8	income	income	NOUN
ftr-317	80	9	]	]	X
ftr-317	80	10	.	.	PUNCT
ftr-317	81	1	10	10	NUM
ftr-317	81	2	.	.	PUNCT
ftr-317	81	3	glenshaw	glenshaw	ADJ
ftr-317	81	4	glass	glass	NOUN
ftr-317	81	5	,	,	PUNCT
ftr-317	81	6	348	348	NUM
ftr-317	81	7	u.s	u.s	PROPN
ftr-317	81	8	.	.	PROPN
ftr-317	81	9	at	at	ADP
ftr-317	81	10	431	431	NUM
ftr-317	81	11	.	.	PUNCT
ftr-317	82	1	11	11	NUM
ftr-317	82	2	.	.	X
ftr-317	83	1	abreu	abreu	PROPN
ftr-317	83	2	&	&	CCONJ
ftr-317	83	3	greenstein	greenstein	PROPN
ftr-317	83	4	,	,	PUNCT
ftr-317	83	5	defining	define	VERB
ftr-317	83	6	income	income	NOUN
ftr-317	83	7	,	,	PUNCT
ftr-317	83	8	supra	supra	PROPN
ftr-317	83	9	note	note	NOUN
ftr-317	83	10	9	9	NUM
ftr-317	83	11	,	,	PUNCT
ftr-317	83	12	at	at	ADP
ftr-317	83	13	299	299	NUM
ftr-317	83	14	(	(	PUNCT
ftr-317	83	15	footnotes	footnote	NOUN
ftr-317	83	16	omitted	omit	VERB
ftr-317	83	17	)	)	PUNCT
ftr-317	83	18	.	.	PUNCT
ftr-317	84	1	104	104	NUM
ftr-317	84	2	florida	florida	PROPN
ftr-317	84	3	tax	tax	NOUN
ftr-317	84	4	review	review	NOUN
ftr-317	85	1	[	[	X
ftr-317	85	2	vol	vol	NOUN
ftr-317	85	3	.	.	PUNCT
ftr-317	86	1	13:3	13:3	NUM
ftr-317	86	2	accordingly	accordingly	ADV
ftr-317	86	3	,	,	PUNCT
ftr-317	86	4	we	we	PRON
ftr-317	86	5	proposed	propose	VERB
ftr-317	86	6	―that	―that	SCONJ
ftr-317	86	7	the	the	DET
ftr-317	86	8	definition	definition	NOUN
ftr-317	86	9	of	of	ADP
ftr-317	86	10	income	income	NOUN
ftr-317	86	11	be	be	AUX
ftr-317	86	12	acknowledged	acknowledge	VERB
ftr-317	86	13	to	to	PART
ftr-317	86	14	be	be	AUX
ftr-317	86	15	a	a	DET
ftr-317	86	16	standard	standard	NOUN
ftr-317	86	17	that	that	PRON
ftr-317	86	18	should	should	AUX
ftr-317	86	19	be	be	AUX
ftr-317	86	20	interpreted	interpret	VERB
ftr-317	86	21	in	in	ADP
ftr-317	86	22	light	light	NOUN
ftr-317	86	23	of	of	ADP
ftr-317	86	24	the	the	DET
ftr-317	86	25	values	value	NOUN
ftr-317	86	26	—	—	PUNCT
ftr-317	86	27	including	include	VERB
ftr-317	86	28	noneconomic	noneconomic	ADJ
ftr-317	86	29	values	value	NOUN
ftr-317	86	30	—	—	PUNCT
ftr-317	86	31	that	that	PRON
ftr-317	86	32	animate	animate	VERB
ftr-317	86	33	the	the	DET
ftr-317	86	34	field	field	NOUN
ftr-317	86	35	of	of	ADP
ftr-317	86	36	income	income	NOUN
ftr-317	86	37	taxation.‖	taxation.‖	NOUN
ftr-317	86	38	12	12	NUM
ftr-317	86	39	in	in	ADP
ftr-317	86	40	proposing	propose	VERB
ftr-317	86	41	that	that	SCONJ
ftr-317	86	42	income	income	NOUN
ftr-317	86	43	be	be	AUX
ftr-317	86	44	understood	understand	VERB
ftr-317	86	45	as	as	ADP
ftr-317	86	46	a	a	DET
ftr-317	86	47	standard	standard	NOUN
ftr-317	86	48	,	,	PUNCT
ftr-317	86	49	we	we	PRON
ftr-317	86	50	were	be	AUX
ftr-317	86	51	returning	return	VERB
ftr-317	86	52	to	to	ADP
ftr-317	86	53	an	an	DET
ftr-317	86	54	approach	approach	NOUN
ftr-317	86	55	that	that	PRON
ftr-317	86	56	characterized	characterize	VERB
ftr-317	86	57	the	the	DET
ftr-317	86	58	early	early	ADJ
ftr-317	86	59	days	day	NOUN
ftr-317	86	60	of	of	ADP
ftr-317	86	61	federal	federal	ADJ
ftr-317	86	62	income	income	NOUN
ftr-317	86	63	tax	tax	NOUN
ftr-317	86	64	scholarship	scholarship	NOUN
ftr-317	86	65	.	.	PUNCT
ftr-317	87	1	writing	write	VERB
ftr-317	87	2	in	in	ADP
ftr-317	87	3	the	the	DET
ftr-317	87	4	mid-1950s	mid-1950	NOUN
ftr-317	87	5	,	,	PUNCT
ftr-317	87	6	professors	professor	NOUN
ftr-317	87	7	stanley	stanley	PROPN
ftr-317	87	8	surrey	surrey	PROPN
ftr-317	87	9	and	and	CCONJ
ftr-317	87	10	william	william	PROPN
ftr-317	87	11	warren	warren	PROPN
ftr-317	87	12	understood	understand	VERB
ftr-317	87	13	the	the	DET
ftr-317	87	14	importance	importance	NOUN
ftr-317	87	15	of	of	ADP
ftr-317	87	16	values	value	NOUN
ftr-317	87	17	and	and	CCONJ
ftr-317	87	18	therefore	therefore	ADV
ftr-317	87	19	urged	urge	VERB
ftr-317	87	20	that	that	SCONJ
ftr-317	87	21	foundational	foundational	ADJ
ftr-317	87	22	concepts	concept	NOUN
ftr-317	87	23	such	such	ADJ
ftr-317	87	24	as	as	ADP
ftr-317	87	25	income	income	NOUN
ftr-317	87	26	be	be	AUX
ftr-317	87	27	defined	define	VERB
ftr-317	87	28	by	by	ADP
ftr-317	87	29	reference	reference	NOUN
ftr-317	87	30	to	to	ADP
ftr-317	87	31	standards	standard	NOUN
ftr-317	87	32	.	.	PUNCT
ftr-317	88	1	13	13	NUM
ftr-317	88	2	standards	standard	NOUN
ftr-317	88	3	are	be	AUX
ftr-317	88	4	inherently	inherently	ADV
ftr-317	88	5	flexible	flexible	ADJ
ftr-317	88	6	and	and	CCONJ
ftr-317	88	7	allow	allow	VERB
ftr-317	88	8	for	for	ADP
ftr-317	88	9	consideration	consideration	NOUN
ftr-317	88	10	of	of	ADP
ftr-317	88	11	various	various	ADJ
ftr-317	88	12	factors	factor	NOUN
ftr-317	88	13	with	with	ADP
ftr-317	88	14	multiple	multiple	ADJ
ftr-317	88	15	,	,	PUNCT
ftr-317	88	16	and	and	CCONJ
ftr-317	88	17	possibly	possibly	ADV
ftr-317	88	18	conflicting	conflict	VERB
ftr-317	88	19	values	value	NOUN
ftr-317	88	20	.	.	PUNCT
ftr-317	89	1	as	as	SCONJ
ftr-317	89	2	surrey	surrey	PROPN
ftr-317	89	3	and	and	CCONJ
ftr-317	89	4	warren	warren	PROPN
ftr-317	89	5	explained	explain	VERB
ftr-317	89	6	:	:	PUNCT
ftr-317	89	7	in	in	ADP
ftr-317	89	8	the	the	DET
ftr-317	89	9	income	income	NOUN
ftr-317	89	10	tax	tax	NOUN
ftr-317	89	11	,	,	PUNCT
ftr-317	89	12	as	as	ADP
ftr-317	89	13	in	in	ADP
ftr-317	89	14	other	other	ADJ
ftr-317	89	15	complex	complex	ADJ
ftr-317	89	16	legislation	legislation	NOUN
ftr-317	89	17	,	,	PUNCT
ftr-317	89	18	the	the	DET
ftr-317	89	19	need	need	NOUN
ftr-317	89	20	is	be	AUX
ftr-317	89	21	for	for	ADP
ftr-317	89	22	a	a	DET
ftr-317	89	23	standard	standard	NOUN
ftr-317	89	24	which	which	PRON
ftr-317	89	25	will	will	AUX
ftr-317	89	26	project	project	VERB
ftr-317	89	27	our	our	PRON
ftr-317	89	28	present	present	NOUN
ftr-317	89	29	aims	aim	VERB
ftr-317	89	30	into	into	ADP
ftr-317	89	31	the	the	DET
ftr-317	89	32	future	future	NOUN
ftr-317	89	33	and	and	CCONJ
ftr-317	89	34	serve	serve	VERB
ftr-317	89	35	as	as	ADP
ftr-317	89	36	the	the	DET
ftr-317	89	37	vehicle	vehicle	NOUN
ftr-317	89	38	for	for	ADP
ftr-317	89	39	solving	solve	VERB
ftr-317	89	40	the	the	DET
ftr-317	89	41	unforeseen	unforeseen	ADJ
ftr-317	89	42	cases	case	NOUN
ftr-317	89	43	as	as	SCONJ
ftr-317	89	44	they	they	PRON
ftr-317	89	45	arise	arise	VERB
ftr-317	89	46	.	.	PUNCT
ftr-317	90	1	the	the	DET
ftr-317	90	2	legislative	legislative	ADJ
ftr-317	90	3	function	function	NOUN
ftr-317	90	4	is	be	AUX
ftr-317	90	5	not	not	PART
ftr-317	90	6	denied	deny	VERB
ftr-317	90	7	or	or	CCONJ
ftr-317	90	8	thwarted	thwart	VERB
ftr-317	90	9	when	when	SCONJ
ftr-317	90	10	other	other	ADJ
ftr-317	90	11	branches	branch	NOUN
ftr-317	90	12	of	of	ADP
ftr-317	90	13	the	the	DET
ftr-317	90	14	government	government	NOUN
ftr-317	90	15	are	be	AUX
ftr-317	90	16	relied	rely	VERB
ftr-317	90	17	upon	upon	SCONJ
ftr-317	90	18	by	by	ADP
ftr-317	90	19	congress	congress	PROPN
ftr-317	90	20	to	to	PART
ftr-317	90	21	perform	perform	VERB
ftr-317	90	22	substantial	substantial	ADJ
ftr-317	90	23	tasks	task	NOUN
ftr-317	90	24	in	in	ADP
ftr-317	90	25	the	the	DET
ftr-317	90	26	application	application	NOUN
ftr-317	90	27	of	of	ADP
ftr-317	90	28	statutes	statute	NOUN
ftr-317	90	29	.	.	PUNCT
ftr-317	91	1	administration	administration	NOUN
ftr-317	91	2	and	and	CCONJ
ftr-317	91	3	judicial	judicial	ADJ
ftr-317	91	4	interpretation	interpretation	NOUN
ftr-317	91	5	are	be	AUX
ftr-317	91	6	necessary	necessary	ADJ
ftr-317	91	7	parts	part	NOUN
ftr-317	91	8	of	of	ADP
ftr-317	91	9	the	the	DET
ftr-317	91	10	overall	overall	ADJ
ftr-317	91	11	process	process	NOUN
ftr-317	91	12	of	of	ADP
ftr-317	91	13	legislation	legislation	NOUN
ftr-317	91	14	.	.	PUNCT
ftr-317	92	1	the	the	DET
ftr-317	92	2	income	income	NOUN
ftr-317	92	3	tax	tax	NOUN
ftr-317	92	4	is	be	AUX
ftr-317	92	5	no	no	DET
ftr-317	92	6	exception	exception	NOUN
ftr-317	92	7	.	.	PUNCT
ftr-317	93	1	14	14	NUM
ftr-317	93	2	surrey	surrey	NOUN
ftr-317	93	3	and	and	CCONJ
ftr-317	93	4	warren‘s	warren‘s	PROPN
ftr-317	93	5	call	call	NOUN
ftr-317	93	6	for	for	ADP
ftr-317	93	7	the	the	DET
ftr-317	93	8	acceptance	acceptance	NOUN
ftr-317	93	9	of	of	ADP
ftr-317	93	10	standards	standard	NOUN
ftr-317	93	11	and	and	CCONJ
ftr-317	93	12	for	for	ADP
ftr-317	93	13	not	not	PART
ftr-317	93	14	treating	treat	VERB
ftr-317	93	15	tax	tax	NOUN
ftr-317	93	16	law	law	NOUN
ftr-317	93	17	as	as	SCONJ
ftr-317	93	18	exceptional	exceptional	ADV
ftr-317	93	19	went	go	VERB
ftr-317	93	20	unheeded	unheeded	ADJ
ftr-317	93	21	despite	despite	SCONJ
ftr-317	93	22	having	having	AUX
ftr-317	93	23	been	be	AUX
ftr-317	93	24	contained	contain	VERB
ftr-317	93	25	in	in	ADP
ftr-317	93	26	an	an	DET
ftr-317	93	27	otherwise	otherwise	ADV
ftr-317	93	28	influential	influential	ADJ
ftr-317	93	29	american	american	PROPN
ftr-317	93	30	law	law	PROPN
ftr-317	93	31	institute	institute	PROPN
ftr-317	93	32	study	study	NOUN
ftr-317	93	33	which	which	PRON
ftr-317	93	34	appeared	appear	VERB
ftr-317	93	35	in	in	ADP
ftr-317	93	36	a	a	DET
ftr-317	93	37	12	12	NUM
ftr-317	93	38	.	.	PUNCT
ftr-317	94	1	i	i	PRON
ftr-317	94	2	d.	d.	PROPN
ftr-317	94	3	at	at	ADP
ftr-317	94	4	346	346	NUM
ftr-317	94	5	.	.	PUNCT
ftr-317	94	6	13	13	NUM
ftr-317	94	7	.	.	PUNCT
ftr-317	95	1	see	see	VERB
ftr-317	95	2	stanley	stanley	PROPN
ftr-317	95	3	s.	s.	PROPN
ftr-317	95	4	surrey	surrey	PROPN
ftr-317	95	5	&	&	CCONJ
ftr-317	95	6	william	william	PROPN
ftr-317	95	7	c.	c.	PROPN
ftr-317	95	8	warren	warren	PROPN
ftr-317	95	9	,	,	PUNCT
ftr-317	95	10	the	the	DET
ftr-317	95	11	income	income	NOUN
ftr-317	95	12	tax	tax	NOUN
ftr-317	95	13	project	project	NOUN
ftr-317	95	14	of	of	ADP
ftr-317	95	15	the	the	DET
ftr-317	95	16	american	american	PROPN
ftr-317	95	17	law	law	PROPN
ftr-317	95	18	institute	institute	PROPN
ftr-317	95	19	:	:	PUNCT
ftr-317	95	20	gross	gross	ADJ
ftr-317	95	21	income	income	NOUN
ftr-317	95	22	,	,	PUNCT
ftr-317	95	23	deductions	deduction	NOUN
ftr-317	95	24	,	,	PUNCT
ftr-317	95	25	accounting	accounting	NOUN
ftr-317	95	26	,	,	PUNCT
ftr-317	95	27	gains	gain	NOUN
ftr-317	95	28	and	and	CCONJ
ftr-317	95	29	losses	loss	NOUN
ftr-317	95	30	,	,	PUNCT
ftr-317	95	31	cancellation	cancellation	NOUN
ftr-317	95	32	of	of	ADP
ftr-317	95	33	indebtedness	indebtedness	NOUN
ftr-317	95	34	,	,	PUNCT
ftr-317	95	35	66	66	NUM
ftr-317	95	36	harv	harv	NOUN
ftr-317	95	37	.	.	PUNCT
ftr-317	96	1	l.	l.	PROPN
ftr-317	96	2	rev	rev	PROPN
ftr-317	96	3	.	.	PROPN
ftr-317	96	4	761	761	NUM
ftr-317	96	5	,	,	PUNCT
ftr-317	96	6	771–72	771–72	NUM
ftr-317	96	7	(	(	PUNCT
ftr-317	96	8	1953	1953	NUM
ftr-317	96	9	)	)	PUNCT
ftr-317	97	1	[	[	X
ftr-317	97	2	hereinafter	hereinafter	NOUN
ftr-317	97	3	surrey	surrey	PROPN
ftr-317	97	4	&	&	CCONJ
ftr-317	97	5	warren	warren	PROPN
ftr-317	97	6	,	,	PUNCT
ftr-317	97	7	tax	tax	NOUN
ftr-317	97	8	project	project	NOUN
ftr-317	97	9	]	]	PUNCT
ftr-317	97	10	.	.	PUNCT
ftr-317	98	1	the	the	DET
ftr-317	98	2	supreme	supreme	PROPN
ftr-317	98	3	court	court	PROPN
ftr-317	98	4	also	also	ADV
ftr-317	98	5	understood	understand	VERB
ftr-317	98	6	the	the	DET
ftr-317	98	7	importance	importance	NOUN
ftr-317	98	8	of	of	ADP
ftr-317	98	9	values	value	NOUN
ftr-317	98	10	,	,	PUNCT
ftr-317	98	11	noting	note	VERB
ftr-317	98	12	in	in	ADP
ftr-317	98	13	duberstein	duberstein	NOUN
ftr-317	98	14	that	that	SCONJ
ftr-317	98	15	[	[	X
ftr-317	98	16	t]he	t]he	ADV
ftr-317	98	17	nontechnical	nontechnical	ADJ
ftr-317	98	18	nature	nature	NOUN
ftr-317	98	19	of	of	ADP
ftr-317	98	20	the	the	DET
ftr-317	98	21	statutory	statutory	ADJ
ftr-317	98	22	standard	standard	NOUN
ftr-317	98	23	,	,	PUNCT
ftr-317	98	24	the	the	DET
ftr-317	98	25	close	close	ADJ
ftr-317	98	26	relationship	relationship	NOUN
ftr-317	98	27	of	of	ADP
ftr-317	98	28	it	it	PRON
ftr-317	98	29	to	to	ADP
ftr-317	98	30	the	the	DET
ftr-317	98	31	data	datum	NOUN
ftr-317	98	32	of	of	ADP
ftr-317	98	33	practical	practical	ADJ
ftr-317	98	34	human	human	ADJ
ftr-317	98	35	experience	experience	NOUN
ftr-317	98	36	,	,	PUNCT
ftr-317	98	37	and	and	CCONJ
ftr-317	98	38	the	the	DET
ftr-317	98	39	multiplicity	multiplicity	NOUN
ftr-317	98	40	of	of	ADP
ftr-317	98	41	relevant	relevant	ADJ
ftr-317	98	42	factual	factual	ADJ
ftr-317	98	43	elements	element	NOUN
ftr-317	98	44	,	,	PUNCT
ftr-317	98	45	with	with	ADP
ftr-317	98	46	their	their	PRON
ftr-317	98	47	various	various	ADJ
ftr-317	98	48	combinations	combination	NOUN
ftr-317	98	49	,	,	PUNCT
ftr-317	98	50	creating	create	VERB
ftr-317	98	51	the	the	DET
ftr-317	98	52	necessity	necessity	NOUN
ftr-317	98	53	of	of	ADP
ftr-317	98	54	ascribing	ascribe	VERB
ftr-317	98	55	the	the	DET
ftr-317	98	56	proper	proper	ADJ
ftr-317	98	57	force	force	NOUN
ftr-317	98	58	to	to	ADP
ftr-317	98	59	each	each	PRON
ftr-317	98	60	,	,	PUNCT
ftr-317	98	61	confirm	confirm	VERB
ftr-317	98	62	us	we	PRON
ftr-317	98	63	in	in	ADP
ftr-317	98	64	our	our	PRON
ftr-317	98	65	conclusion	conclusion	NOUN
ftr-317	98	66	that	that	SCONJ
ftr-317	98	67	primary	primary	ADJ
ftr-317	98	68	weight	weight	NOUN
ftr-317	98	69	in	in	ADP
ftr-317	98	70	this	this	DET
ftr-317	98	71	area	area	NOUN
ftr-317	98	72	must	must	AUX
ftr-317	98	73	be	be	AUX
ftr-317	98	74	given	give	VERB
ftr-317	98	75	to	to	ADP
ftr-317	98	76	the	the	DET
ftr-317	98	77	conclusions	conclusion	NOUN
ftr-317	98	78	of	of	ADP
ftr-317	98	79	the	the	DET
ftr-317	98	80	trier	trier	NOUN
ftr-317	98	81	of	of	ADP
ftr-317	98	82	fact	fact	NOUN
ftr-317	98	83	.	.	PUNCT
ftr-317	99	1	commissioner	commissioner	NOUN
ftr-317	99	2	v.	v.	PROPN
ftr-317	99	3	duberstein	duberstein	PROPN
ftr-317	99	4	,	,	PUNCT
ftr-317	99	5	363	363	NUM
ftr-317	99	6	u.s	u.s	PROPN
ftr-317	99	7	.	.	PROPN
ftr-317	99	8	278	278	NUM
ftr-317	99	9	,	,	PUNCT
ftr-317	99	10	289	289	NUM
ftr-317	99	11	(	(	PUNCT
ftr-317	99	12	1960	1960	NUM
ftr-317	99	13	)	)	PUNCT
ftr-317	99	14	.	.	PUNCT
ftr-317	100	1	the	the	DET
ftr-317	100	2	duberstein	duberstein	ADJ
ftr-317	100	3	court	court	NOUN
ftr-317	100	4	took	take	VERB
ftr-317	100	5	its	its	PRON
ftr-317	100	6	cue	cue	NOUN
ftr-317	100	7	from	from	ADP
ftr-317	100	8	justice	justice	PROPN
ftr-317	100	9	cardozo	cardozo	PROPN
ftr-317	100	10	,	,	PUNCT
ftr-317	100	11	quoting	quote	VERB
ftr-317	100	12	his	his	PRON
ftr-317	100	13	observation	observation	NOUN
ftr-317	100	14	that	that	SCONJ
ftr-317	100	15	―[t]he	―[t]he	ADJ
ftr-317	100	16	standard	standard	NOUN
ftr-317	100	17	set	set	VERB
ftr-317	100	18	up	up	ADP
ftr-317	100	19	by	by	ADP
ftr-317	100	20	the	the	DET
ftr-317	100	21	statute	statute	NOUN
ftr-317	100	22	is	be	AUX
ftr-317	100	23	not	not	PART
ftr-317	100	24	a	a	DET
ftr-317	100	25	rule	rule	NOUN
ftr-317	100	26	of	of	ADP
ftr-317	100	27	law	law	NOUN
ftr-317	100	28	;	;	PUNCT
ftr-317	100	29	it	it	PRON
ftr-317	100	30	is	be	AUX
ftr-317	100	31	rather	rather	ADV
ftr-317	100	32	a	a	DET
ftr-317	100	33	way	way	NOUN
ftr-317	100	34	of	of	ADP
ftr-317	100	35	life	life	NOUN
ftr-317	100	36	.	.	PUNCT
ftr-317	101	1	life	life	NOUN
ftr-317	101	2	in	in	ADP
ftr-317	101	3	all	all	PRON
ftr-317	101	4	its	its	PRON
ftr-317	101	5	fullness	fullness	NOUN
ftr-317	101	6	must	must	AUX
ftr-317	101	7	supply	supply	VERB
ftr-317	101	8	the	the	DET
ftr-317	101	9	answer	answer	NOUN
ftr-317	101	10	to	to	ADP
ftr-317	101	11	the	the	DET
ftr-317	101	12	riddle.‖	riddle.‖	NOUN
ftr-317	101	13	i	i	PRON
ftr-317	101	14	d.	d.	VERB
ftr-317	101	15	at	at	ADP
ftr-317	101	16	288	288	NUM
ftr-317	101	17	n.9	n.9	NOUN
ftr-317	101	18	(	(	PUNCT
ftr-317	101	19	quoting	quote	VERB
ftr-317	101	20	welch	welch	PROPN
ftr-317	101	21	v.	v.	ADP
ftr-317	101	22	helvering	helvering	PROPN
ftr-317	101	23	,	,	PUNCT
ftr-317	101	24	290	290	NUM
ftr-317	101	25	u.s	u.s	PROPN
ftr-317	101	26	.	.	PROPN
ftr-317	101	27	111	111	NUM
ftr-317	101	28	,	,	PUNCT
ftr-317	101	29	115	115	NUM
ftr-317	101	30	(	(	PUNCT
ftr-317	101	31	1933	1933	NUM
ftr-317	101	32	)	)	PUNCT
ftr-317	101	33	)	)	PUNCT
ftr-317	101	34	.	.	PUNCT
ftr-317	102	1	14	14	NUM
ftr-317	102	2	.	.	X
ftr-317	103	1	surrey	surrey	PROPN
ftr-317	103	2	&	&	CCONJ
ftr-317	103	3	warren	warren	PROPN
ftr-317	103	4	,	,	PUNCT
ftr-317	103	5	tax	tax	NOUN
ftr-317	103	6	project	project	NOUN
ftr-317	103	7	,	,	PUNCT
ftr-317	103	8	supra	supra	PROPN
ftr-317	103	9	note	note	NOUN
ftr-317	103	10	13	13	NUM
ftr-317	103	11	,	,	PUNCT
ftr-317	103	12	at	at	ADP
ftr-317	103	13	775	775	NUM
ftr-317	103	14	.	.	PUNCT
ftr-317	104	1	2012	2012	NUM
ftr-317	104	2	]	]	PUNCT
ftr-317	104	3	the	the	DET
ftr-317	104	4	definition	definition	NOUN
ftr-317	104	5	of	of	ADP
ftr-317	104	6	income	income	NOUN
ftr-317	104	7	105	105	NUM
ftr-317	104	8	leading	lead	VERB
ftr-317	104	9	scholarly	scholarly	ADJ
ftr-317	104	10	publication	publication	NOUN
ftr-317	104	11	,	,	PUNCT
ftr-317	104	12	the	the	DET
ftr-317	104	13	harvard	harvard	PROPN
ftr-317	104	14	law	law	PROPN
ftr-317	104	15	review	review	PROPN
ftr-317	104	16	.	.	PUNCT
ftr-317	105	1	another	another	DET
ftr-317	105	2	scholar	scholar	NOUN
ftr-317	105	3	of	of	ADP
ftr-317	105	4	like	like	ADJ
ftr-317	105	5	stature	stature	NOUN
ftr-317	105	6	,	,	PUNCT
ftr-317	105	7	professor	professor	PROPN
ftr-317	105	8	boris	boris	PROPN
ftr-317	105	9	bittker	bittker	PROPN
ftr-317	105	10	,	,	PUNCT
ftr-317	105	11	echoed	echo	VERB
ftr-317	105	12	surrey	surrey	NOUN
ftr-317	105	13	and	and	CCONJ
ftr-317	105	14	warren‘s	warren‘s	PROPN
ftr-317	105	15	recognition	recognition	NOUN
ftr-317	105	16	of	of	ADP
ftr-317	105	17	the	the	DET
ftr-317	105	18	central	central	ADJ
ftr-317	105	19	role	role	NOUN
ftr-317	105	20	of	of	ADP
ftr-317	105	21	values	value	NOUN
ftr-317	105	22	in	in	ADP
ftr-317	105	23	tax	tax	NOUN
ftr-317	105	24	law	law	NOUN
ftr-317	105	25	when	when	SCONJ
ftr-317	105	26	he	he	PRON
ftr-317	105	27	opposed	oppose	VERB
ftr-317	105	28	the	the	DET
ftr-317	105	29	call	call	NOUN
ftr-317	105	30	for	for	ADP
ftr-317	105	31	a	a	DET
ftr-317	105	32	ctb	ctb	NOUN
ftr-317	105	33	(	(	PUNCT
ftr-317	105	34	a	a	DET
ftr-317	105	35	tax	tax	NOUN
ftr-317	105	36	system	system	NOUN
ftr-317	105	37	free	free	ADJ
ftr-317	105	38	of	of	ADP
ftr-317	105	39	loopholes	loophole	NOUN
ftr-317	105	40	and	and	CCONJ
ftr-317	105	41	base	base	ADJ
ftr-317	105	42	erosions	erosion	NOUN
ftr-317	105	43	and	and	CCONJ
ftr-317	105	44	,	,	PUNCT
ftr-317	105	45	by	by	ADP
ftr-317	105	46	necessary	necessary	ADJ
ftr-317	105	47	implication	implication	NOUN
ftr-317	105	48	,	,	PUNCT
ftr-317	105	49	free	free	ADJ
ftr-317	105	50	of	of	ADP
ftr-317	105	51	any	any	DET
ftr-317	105	52	role	role	NOUN
ftr-317	105	53	for	for	ADP
ftr-317	105	54	non	non	ADJ
ftr-317	105	55	-	-	ADJ
ftr-317	105	56	economic	economic	ADJ
ftr-317	105	57	values	value	NOUN
ftr-317	105	58	)	)	PUNCT
ftr-317	105	59	on	on	ADP
ftr-317	105	60	the	the	DET
ftr-317	105	61	ground	ground	NOUN
ftr-317	105	62	that	that	SCONJ
ftr-317	105	63	a	a	DET
ftr-317	105	64	―neutral	―neutral	ADJ
ftr-317	105	65	,	,	PUNCT
ftr-317	105	66	scientific	scientific	ADJ
ftr-317	105	67	measure	measure	NOUN
ftr-317	105	68	of	of	ADP
ftr-317	105	69	.	.	PUNCT
ftr-317	105	70	.	.	PUNCT
ftr-317	105	71	.	.	PUNCT
ftr-317	106	1	income	income	NOUN
ftr-317	106	2	is	be	AUX
ftr-317	106	3	a	a	DET
ftr-317	106	4	mirage.‖	mirage.‖	NUM
ftr-317	106	5	15	15	NUM
ftr-317	106	6	however	however	ADV
ftr-317	106	7	,	,	PUNCT
ftr-317	106	8	bittker‘s	bittker‘s	ADJ
ftr-317	106	9	views	view	NOUN
ftr-317	106	10	were	be	AUX
ftr-317	106	11	roundly	roundly	ADV
ftr-317	106	12	criticized	criticize	VERB
ftr-317	106	13	by	by	ADP
ftr-317	106	14	very	very	ADV
ftr-317	106	15	prominent	prominent	ADJ
ftr-317	106	16	scholars	scholar	NOUN
ftr-317	106	17	from	from	ADP
ftr-317	106	18	both	both	DET
ftr-317	106	19	economics	economic	NOUN
ftr-317	106	20	and	and	CCONJ
ftr-317	106	21	law	law	NOUN
ftr-317	106	22	,	,	PUNCT
ftr-317	106	23	who	who	PRON
ftr-317	106	24	accused	accuse	VERB
ftr-317	106	25	him	he	PRON
ftr-317	106	26	of	of	ADP
ftr-317	106	27	misunderstanding	misunderstand	VERB
ftr-317	106	28	haig	haig	PROPN
ftr-317	106	29	-	-	PUNCT
ftr-317	106	30	simons	simon	NOUN
ftr-317	106	31	,	,	PUNCT
ftr-317	106	32	adopting	adopt	VERB
ftr-317	106	33	an	an	DET
ftr-317	106	34	―untenable	―untenable	ADJ
ftr-317	106	35	position,‖	position,‖	NOUN
ftr-317	106	36	and	and	CCONJ
ftr-317	106	37	doing	do	VERB
ftr-317	106	38	no	no	PRON
ftr-317	106	39	more	more	ADJ
ftr-317	106	40	than	than	ADP
ftr-317	106	41	―suggesting	―suggeste	VERB
ftr-317	106	42	ad	ad	NOUN
ftr-317	106	43	hoc	hoc	X
ftr-317	106	44	settlements.‖	settlements.‖	NOUN
ftr-317	106	45	16	16	NUM
ftr-317	106	46	to	to	ADP
ftr-317	106	47	his	his	PRON
ftr-317	106	48	enduring	endure	VERB
ftr-317	106	49	credit	credit	NOUN
ftr-317	106	50	,	,	PUNCT
ftr-317	106	51	bittker	bittker	NOUN
ftr-317	106	52	remained	remain	VERB
ftr-317	106	53	undaunted	undaunted	ADJ
ftr-317	106	54	,	,	PUNCT
ftr-317	106	55	choosing	choose	VERB
ftr-317	106	56	instead	instead	ADV
ftr-317	106	57	to	to	PART
ftr-317	106	58	use	use	VERB
ftr-317	106	59	his	his	PRON
ftr-317	106	60	rapier	rapier	ADJ
ftr-317	106	61	wit	wit	NOUN
ftr-317	106	62	to	to	PART
ftr-317	106	63	mock	mock	VERB
ftr-317	106	64	the	the	DET
ftr-317	106	65	comprehensive	comprehensive	ADJ
ftr-317	106	66	tax	tax	NOUN
ftr-317	106	67	base	base	NOUN
ftr-317	106	68	as	as	ADP
ftr-317	106	69	―an	―an	PROPN
ftr-317	106	70	encompassing	encompass	VERB
ftr-317	106	71	verity‖	verity‖	PROPN
ftr-317	106	72	and	and	CCONJ
ftr-317	106	73	asserting	assert	VERB
ftr-317	106	74	that	that	DET
ftr-317	106	75	failure	failure	NOUN
ftr-317	106	76	to	to	PART
ftr-317	106	77	find	find	VERB
ftr-317	106	78	that	that	SCONJ
ftr-317	106	79	verity	verity	NOUN
ftr-317	106	80	would	would	AUX
ftr-317	106	81	not	not	PART
ftr-317	106	82	produce	produce	VERB
ftr-317	106	83	the	the	DET
ftr-317	106	84	―‗dank	―‗dank	PROPN
ftr-317	106	85	,	,	PUNCT
ftr-317	106	86	miasmic	miasmic	NOUN
ftr-317	106	87	,	,	PUNCT
ftr-317	106	88	myxomycetous	myxomycetous	ADJ
ftr-317	106	89	sump	sump	NOUN
ftr-317	106	90	‘	'	PUNCT
ftr-317	106	91	that	that	SCONJ
ftr-317	106	92	[	[	X
ftr-317	106	93	his	his	PRON
ftr-317	106	94	detractors	detractor	NOUN
ftr-317	106	95	]	]	PUNCT
ftr-317	106	96	would	would	AUX
ftr-317	106	97	probably	probably	ADV
ftr-317	106	98	like	like	VERB
ftr-317	106	99	to	to	PART
ftr-317	106	100	call	call	VERB
ftr-317	106	101	‗bittker‘s	‗bittker‘s	ADJ
ftr-317	106	102	quagmire	quagmire	NOUN
ftr-317	106	103	.	.	PUNCT
ftr-317	107	1	‘‖	‘‖	NOUN
ftr-317	107	2	17	17	NUM
ftr-317	107	3	despite	despite	SCONJ
ftr-317	107	4	also	also	ADV
ftr-317	107	5	being	be	AUX
ftr-317	107	6	a	a	DET
ftr-317	107	7	formidable	formidable	ADJ
ftr-317	107	8	technician	technician	NOUN
ftr-317	107	9	who	who	PRON
ftr-317	107	10	wrote	write	VERB
ftr-317	107	11	several	several	ADJ
ftr-317	107	12	treatises	treatise	NOUN
ftr-317	107	13	and	and	CCONJ
ftr-317	107	14	casebooks	casebook	NOUN
ftr-317	107	15	—	—	PUNCT
ftr-317	107	16	including	include	VERB
ftr-317	107	17	federal	federal	ADJ
ftr-317	107	18	income	income	NOUN
ftr-317	107	19	taxation	taxation	NOUN
ftr-317	107	20	of	of	ADP
ftr-317	107	21	corporations	corporation	NOUN
ftr-317	107	22	and	and	CCONJ
ftr-317	107	23	shareholders	shareholder	NOUN
ftr-317	107	24	,	,	PUNCT
ftr-317	107	25	a	a	DET
ftr-317	107	26	tome	tome	NOUN
ftr-317	107	27	of	of	ADP
ftr-317	107	28	near	near	ADJ
ftr-317	107	29	-	-	PUNCT
ftr-317	107	30	biblical	biblical	ADJ
ftr-317	107	31	authority	authority	NOUN
ftr-317	107	32	coauthored	coauthore	VERB
ftr-317	107	33	with	with	ADP
ftr-317	107	34	james	james	PROPN
ftr-317	107	35	s.	s.	PROPN
ftr-317	107	36	eustice	eustice	PROPN
ftr-317	107	37	,	,	PUNCT
ftr-317	107	38	bittker	bittker	NOUN
ftr-317	107	39	advocated	advocate	VERB
ftr-317	107	40	a	a	DET
ftr-317	107	41	nuanced	nuanced	ADJ
ftr-317	107	42	,	,	PUNCT
ftr-317	107	43	multifaceted	multifaceted	ADJ
ftr-317	107	44	analysis	analysis	NOUN
ftr-317	107	45	and	and	CCONJ
ftr-317	107	46	interpretation	interpretation	NOUN
ftr-317	107	47	of	of	ADP
ftr-317	107	48	tax	tax	NOUN
ftr-317	107	49	law	law	NOUN
ftr-317	107	50	.	.	PUNCT
ftr-317	108	1	18	18	NUM
ftr-317	108	2	in	in	ADP
ftr-317	108	3	his	his	PRON
ftr-317	108	4	detractor‘s	detractor‘s	ADJ
ftr-317	108	5	quagmire	quagmire	NOUN
ftr-317	108	6	he	he	PRON
ftr-317	108	7	saw	see	VERB
ftr-317	108	8	a	a	DET
ftr-317	108	9	boundless	boundless	ADJ
ftr-317	108	10	fertility	fertility	NOUN
ftr-317	108	11	.	.	PUNCT
ftr-317	109	1	15	15	NUM
ftr-317	109	2	.	.	X
ftr-317	109	3	bittker	bittker	PROPN
ftr-317	109	4	,	,	PUNCT
ftr-317	109	5	ctb	ctb	NOUN
ftr-317	109	6	as	as	ADP
ftr-317	109	7	a	a	DET
ftr-317	109	8	goal	goal	NOUN
ftr-317	109	9	,	,	PUNCT
ftr-317	109	10	supra	supra	PROPN
ftr-317	109	11	note	note	NOUN
ftr-317	109	12	7	7	NUM
ftr-317	109	13	,	,	PUNCT
ftr-317	109	14	at	at	ADP
ftr-317	109	15	925	925	NUM
ftr-317	109	16	.	.	PUNCT
ftr-317	110	1	like	like	ADP
ftr-317	110	2	bittker	bittker	NOUN
ftr-317	110	3	,	,	PUNCT
ftr-317	110	4	professor	professor	NOUN
ftr-317	110	5	ernest	ernest	PROPN
ftr-317	110	6	brown	brown	PROPN
ftr-317	110	7	—	—	PUNCT
ftr-317	110	8	also	also	ADV
ftr-317	110	9	a	a	DET
ftr-317	110	10	noted	noted	ADJ
ftr-317	110	11	and	and	CCONJ
ftr-317	110	12	influential	influential	ADJ
ftr-317	110	13	scholar	scholar	NOUN
ftr-317	110	14	—	—	PUNCT
ftr-317	110	15	embraced	embrace	VERB
ftr-317	110	16	a	a	DET
ftr-317	110	17	view	view	NOUN
ftr-317	110	18	of	of	ADP
ftr-317	110	19	the	the	DET
ftr-317	110	20	income	income	NOUN
ftr-317	110	21	tax	tax	NOUN
ftr-317	110	22	where	where	SCONJ
ftr-317	110	23	standards	standard	NOUN
ftr-317	110	24	that	that	PRON
ftr-317	110	25	were	be	AUX
ftr-317	110	26	influenced	influence	VERB
ftr-317	110	27	by	by	ADP
ftr-317	110	28	values	value	NOUN
ftr-317	110	29	play	play	VERB
ftr-317	110	30	a	a	DET
ftr-317	110	31	substantial	substantial	ADJ
ftr-317	110	32	role	role	NOUN
ftr-317	110	33	.	.	PUNCT
ftr-317	111	1	see	see	VERB
ftr-317	111	2	ernest	ernest	PROPN
ftr-317	111	3	j.	j.	PROPN
ftr-317	111	4	brown	brown	PROPN
ftr-317	111	5	,	,	PUNCT
ftr-317	111	6	the	the	DET
ftr-317	111	7	growing	grow	VERB
ftr-317	111	8	“	"	PUNCT
ftr-317	111	9	common	common	ADJ
ftr-317	111	10	law	law	NOUN
ftr-317	111	11	”	"	PUNCT
ftr-317	111	12	of	of	ADP
ftr-317	111	13	taxation	taxation	NOUN
ftr-317	111	14	,	,	PUNCT
ftr-317	111	15	34	34	NUM
ftr-317	111	16	s.	s.	PROPN
ftr-317	111	17	cal	cal	PROPN
ftr-317	111	18	.	.	PUNCT
ftr-317	112	1	l.	l.	PROPN
ftr-317	112	2	rev	rev	PROPN
ftr-317	112	3	.	.	PROPN
ftr-317	112	4	235	235	NUM
ftr-317	112	5	,	,	PUNCT
ftr-317	112	6	239–40	239–40	NUM
ftr-317	112	7	(	(	PUNCT
ftr-317	112	8	1961	1961	NUM
ftr-317	112	9	)	)	PUNCT
ftr-317	112	10	.	.	PUNCT
ftr-317	113	1	16	16	NUM
ftr-317	113	2	.	.	PUNCT
ftr-317	114	1	see	see	VERB
ftr-317	114	2	,	,	PUNCT
ftr-317	114	3	e.g.	e.g.	ADV
ftr-317	114	4	,	,	PUNCT
ftr-317	114	5	charles	charles	PROPN
ftr-317	114	6	o.	o.	PROPN
ftr-317	114	7	galvin	galvin	PROPN
ftr-317	114	8	,	,	PUNCT
ftr-317	114	9	more	more	ADJ
ftr-317	114	10	on	on	ADP
ftr-317	114	11	boris	boris	PROPN
ftr-317	114	12	bittker	bittker	PROPN
ftr-317	114	13	and	and	CCONJ
ftr-317	114	14	the	the	DET
ftr-317	114	15	comprehensive	comprehensive	ADJ
ftr-317	114	16	tax	tax	NOUN
ftr-317	114	17	base	base	NOUN
ftr-317	114	18	:	:	PUNCT
ftr-317	114	19	the	the	DET
ftr-317	114	20	practicalities	practicality	NOUN
ftr-317	114	21	of	of	ADP
ftr-317	114	22	tax	tax	NOUN
ftr-317	114	23	reform	reform	NOUN
ftr-317	114	24	and	and	CCONJ
ftr-317	114	25	the	the	DET
ftr-317	114	26	aba‟s	aba‟s	NUM
ftr-317	114	27	cstr	cstr	NOUN
ftr-317	114	28	,	,	PUNCT
ftr-317	114	29	81	81	NUM
ftr-317	114	30	harv	harv	NOUN
ftr-317	114	31	.	.	PUNCT
ftr-317	115	1	l.	l.	PROPN
ftr-317	115	2	rev	rev	PROPN
ftr-317	115	3	.	.	PROPN
ftr-317	115	4	1016	1016	NUM
ftr-317	115	5	,	,	PUNCT
ftr-317	115	6	1019	1019	NUM
ftr-317	115	7	(	(	PUNCT
ftr-317	115	8	1968	1968	NUM
ftr-317	115	9	)	)	PUNCT
ftr-317	116	1	[	[	X
ftr-317	116	2	hereinafter	hereinafter	NOUN
ftr-317	116	3	galvin	galvin	NOUN
ftr-317	116	4	,	,	PUNCT
ftr-317	116	5	more	more	ADJ
ftr-317	116	6	on	on	ADP
ftr-317	116	7	bittker	bittker	NOUN
ftr-317	116	8	]	]	X
ftr-317	116	9	(	(	PUNCT
ftr-317	116	10	accusing	accuse	VERB
ftr-317	116	11	professor	professor	NOUN
ftr-317	116	12	bittker	bittker	NOUN
ftr-317	116	13	of	of	ADP
ftr-317	116	14	doing	do	VERB
ftr-317	116	15	no	no	PRON
ftr-317	116	16	more	more	ADJ
ftr-317	116	17	than	than	ADP
ftr-317	116	18	suggesting	suggest	VERB
ftr-317	116	19	―ad	―ad	ADJ
ftr-317	116	20	hoc	hoc	X
ftr-317	116	21	settlements‖	settlements‖	PROPN
ftr-317	116	22	)	)	PUNCT
ftr-317	116	23	;	;	PUNCT
ftr-317	116	24	richard	richard	PROPN
ftr-317	116	25	a.	a.	PROPN
ftr-317	116	26	musgrave	musgrave	PROPN
ftr-317	116	27	,	,	PUNCT
ftr-317	116	28	in	in	ADP
ftr-317	116	29	defense	defense	NOUN
ftr-317	116	30	of	of	ADP
ftr-317	116	31	an	an	DET
ftr-317	116	32	income	income	NOUN
ftr-317	116	33	concept	concept	NOUN
ftr-317	116	34	,	,	PUNCT
ftr-317	116	35	81	81	NUM
ftr-317	116	36	harv	harv	NOUN
ftr-317	116	37	.	.	PUNCT
ftr-317	117	1	l.	l.	PROPN
ftr-317	117	2	rev	rev	PROPN
ftr-317	117	3	.	.	PROPN
ftr-317	117	4	44	44	NUM
ftr-317	117	5	,	,	PUNCT
ftr-317	117	6	45	45	NUM
ftr-317	117	7	(	(	PUNCT
ftr-317	117	8	1967	1967	NUM
ftr-317	117	9	)	)	PUNCT
ftr-317	117	10	;	;	PUNCT
ftr-317	117	11	joseph	joseph	PROPN
ftr-317	117	12	a.	a.	PROPN
ftr-317	117	13	pechman	pechman	PROPN
ftr-317	117	14	,	,	PUNCT
ftr-317	117	15	comprehensive	comprehensive	ADJ
ftr-317	117	16	income	income	NOUN
ftr-317	117	17	taxation	taxation	NOUN
ftr-317	117	18	:	:	PUNCT
ftr-317	117	19	a	a	DET
ftr-317	117	20	comment	comment	NOUN
ftr-317	117	21	,	,	PUNCT
ftr-317	117	22	81	81	NUM
ftr-317	117	23	harv	harv	NOUN
ftr-317	117	24	.	.	PUNCT
ftr-317	118	1	l.	l.	PROPN
ftr-317	118	2	rev	rev	PROPN
ftr-317	118	3	.	.	PROPN
ftr-317	118	4	63	63	NUM
ftr-317	118	5	,	,	PUNCT
ftr-317	118	6	65	65	NUM
ftr-317	118	7	(	(	PUNCT
ftr-317	118	8	1967	1967	NUM
ftr-317	118	9	)	)	PUNCT
ftr-317	118	10	(	(	PUNCT
ftr-317	118	11	accusing	accuse	VERB
ftr-317	118	12	professor	professor	NOUN
ftr-317	118	13	bittker	bittker	NOUN
ftr-317	118	14	of	of	ADP
ftr-317	118	15	misunderstanding	misunderstand	VERB
ftr-317	118	16	haig	haig	PROPN
ftr-317	118	17	-	-	PUNCT
ftr-317	118	18	simons	simon	NOUN
ftr-317	118	19	)	)	PUNCT
ftr-317	118	20	.	.	PUNCT
ftr-317	119	1	17	17	NUM
ftr-317	119	2	.	.	PUNCT
ftr-317	119	3	boris	boris	PROPN
ftr-317	119	4	i.	i.	PROPN
ftr-317	119	5	bittker	bittker	PROPN
ftr-317	119	6	,	,	PUNCT
ftr-317	119	7	comprehensive	comprehensive	ADJ
ftr-317	119	8	income	income	NOUN
ftr-317	119	9	taxation	taxation	NOUN
ftr-317	119	10	:	:	PUNCT
ftr-317	119	11	a	a	DET
ftr-317	119	12	response	response	NOUN
ftr-317	119	13	,	,	PUNCT
ftr-317	119	14	81	81	NUM
ftr-317	119	15	harv	harv	NOUN
ftr-317	119	16	.	.	PUNCT
ftr-317	120	1	l.	l.	PROPN
ftr-317	120	2	rev	rev	PROPN
ftr-317	120	3	.	.	PROPN
ftr-317	120	4	1032	1032	NUM
ftr-317	120	5	,	,	PUNCT
ftr-317	120	6	1041	1041	NUM
ftr-317	120	7	(	(	PUNCT
ftr-317	120	8	1968	1968	NUM
ftr-317	120	9	)	)	PUNCT
ftr-317	121	1	[	[	X
ftr-317	121	2	hereinafter	hereinafter	NOUN
ftr-317	121	3	bittker	bittker	NOUN
ftr-317	121	4	,	,	PUNCT
ftr-317	121	5	ctb	ctb	NOUN
ftr-317	121	6	response	response	NOUN
ftr-317	121	7	]	]	X
ftr-317	121	8	(	(	PUNCT
ftr-317	121	9	quoting	quote	VERB
ftr-317	121	10	galvin	galvin	NOUN
ftr-317	121	11	,	,	PUNCT
ftr-317	121	12	more	more	ADJ
ftr-317	121	13	on	on	ADP
ftr-317	121	14	bittker	bittker	NOUN
ftr-317	121	15	,	,	PUNCT
ftr-317	121	16	supra	supra	PROPN
ftr-317	121	17	note	note	PROPN
ftr-317	121	18	16	16	NUM
ftr-317	121	19	,	,	PUNCT
ftr-317	121	20	at	at	ADP
ftr-317	121	21	1019	1019	NUM
ftr-317	121	22	)	)	PUNCT
ftr-317	121	23	.	.	PUNCT
ftr-317	122	1	18	18	NUM
ftr-317	122	2	.	.	PUNCT
ftr-317	123	1	perhaps	perhaps	ADV
ftr-317	123	2	this	this	PRON
ftr-317	123	3	is	be	AUX
ftr-317	123	4	attributable	attributable	ADJ
ftr-317	123	5	at	at	ADP
ftr-317	123	6	least	least	ADJ
ftr-317	123	7	in	in	ADP
ftr-317	123	8	part	part	NOUN
ftr-317	123	9	to	to	ADP
ftr-317	123	10	professor	professor	NOUN
ftr-317	123	11	bittker‘s	bittker‘s	PROPN
ftr-317	123	12	profound	profound	ADJ
ftr-317	123	13	interest	interest	NOUN
ftr-317	123	14	in	in	ADP
ftr-317	123	15	constitutional	constitutional	ADJ
ftr-317	123	16	law	law	NOUN
ftr-317	123	17	,	,	PUNCT
ftr-317	123	18	a	a	DET
ftr-317	123	19	field	field	NOUN
ftr-317	123	20	in	in	ADP
ftr-317	123	21	which	which	PRON
ftr-317	123	22	the	the	DET
ftr-317	123	23	role	role	NOUN
ftr-317	123	24	of	of	ADP
ftr-317	123	25	values	value	NOUN
ftr-317	123	26	is	be	AUX
ftr-317	123	27	patent	patent	NOUN
ftr-317	123	28	.	.	PUNCT
ftr-317	124	1	after	after	ADP
ftr-317	124	2	taking	take	VERB
ftr-317	124	3	emeritus	emeritus	ADJ
ftr-317	124	4	status	status	NOUN
ftr-317	124	5	,	,	PUNCT
ftr-317	124	6	bittker‘s	bittker‘s	ADJ
ftr-317	124	7	scholarly	scholarly	ADJ
ftr-317	124	8	production	production	NOUN
ftr-317	124	9	turned	turn	VERB
ftr-317	124	10	to	to	ADP
ftr-317	124	11	constitutional	constitutional	ADJ
ftr-317	124	12	law	law	NOUN
ftr-317	124	13	.	.	PUNCT
ftr-317	125	1	c.f	c.f	PROPN
ftr-317	125	2	.	.	PROPN
ftr-317	125	3	boris	boris	PROPN
ftr-317	125	4	i.	i.	PROPN
ftr-317	125	5	bittker	bittker	PROPN
ftr-317	125	6	&	&	CCONJ
ftr-317	125	7	brannon	brannon	PROPN
ftr-317	125	8	denning	denning	NOUN
ftr-317	125	9	,	,	PUNCT
ftr-317	125	10	bittker	bittker	NOUN
ftr-317	125	11	on	on	ADP
ftr-317	125	12	the	the	DET
ftr-317	125	13	regulation	regulation	NOUN
ftr-317	125	14	of	of	ADP
ftr-317	125	15	interstate	interstate	ADJ
ftr-317	125	16	and	and	CCONJ
ftr-317	125	17	foreign	foreign	ADJ
ftr-317	125	18	commerce	commerce	NOUN
ftr-317	125	19	(	(	PUNCT
ftr-317	125	20	1999	1999	NUM
ftr-317	125	21	)	)	PUNCT
ftr-317	125	22	;	;	PUNCT
ftr-317	125	23	boris	boris	PROPN
ftr-317	125	24	i.	i.	PROPN
ftr-317	125	25	bittker	bittker	PROPN
ftr-317	125	26	,	,	PUNCT
ftr-317	125	27	constitutional	constitutional	ADJ
ftr-317	125	28	limits	limit	NOUN
ftr-317	125	29	on	on	ADP
ftr-317	125	30	the	the	DET
ftr-317	125	31	taxing	tax	VERB
ftr-317	125	32	power	power	NOUN
ftr-317	125	33	of	of	ADP
ftr-317	125	34	the	the	DET
ftr-317	125	35	federal	federal	ADJ
ftr-317	125	36	government	government	NOUN
ftr-317	125	37	,	,	PUNCT
ftr-317	125	38	41	41	NUM
ftr-317	125	39	tax	tax	NOUN
ftr-317	125	40	law	law	NOUN
ftr-317	125	41	.	.	PUNCT
ftr-317	126	1	3	3	NUM
ftr-317	126	2	(	(	PUNCT
ftr-317	126	3	1987	1987	NUM
ftr-317	126	4	)	)	PUNCT
ftr-317	126	5	;	;	PUNCT
ftr-317	127	1	boris	boris	PROPN
ftr-317	127	2	i.	i.	PROPN
ftr-317	127	3	bittker	bittker	PROPN
ftr-317	127	4	,	,	PUNCT
ftr-317	127	5	the	the	DET
ftr-317	127	6	bicentennial	bicentennial	NOUN
ftr-317	127	7	of	of	ADP
ftr-317	127	8	the	the	DET
ftr-317	127	9	jurisprudence	jurisprudence	NOUN
ftr-317	127	10	of	of	ADP
ftr-317	127	11	original	original	ADJ
ftr-317	127	12	intent	intent	NOUN
ftr-317	127	13	:	:	PUNCT
ftr-317	127	14	the	the	DET
ftr-317	127	15	recent	recent	ADJ
ftr-317	127	16	past	past	NOUN
ftr-317	127	17	,	,	PUNCT
ftr-317	127	18	77	77	NUM
ftr-317	127	19	calif	calif	PROPN
ftr-317	127	20	.	.	PUNCT
ftr-317	128	1	l.	l.	PROPN
ftr-317	128	2	rev	rev	PROPN
ftr-317	128	3	.	.	PROPN
ftr-317	128	4	235	235	NUM
ftr-317	128	5	(	(	PUNCT
ftr-317	128	6	1989	1989	NUM
ftr-317	128	7	)	)	PUNCT
ftr-317	128	8	;	;	PUNCT
ftr-317	128	9	boris	boris	PROPN
ftr-317	128	10	i.	i.	PROPN
ftr-317	128	11	bittker	bittker	PROPN
ftr-317	128	12	,	,	PUNCT
ftr-317	128	13	the	the	DET
ftr-317	128	14	world	world	PROPN
ftr-317	128	15	war	war	PROPN
ftr-317	128	16	ii	ii	PROPN
ftr-317	128	17	german	german	PROPN
ftr-317	128	18	saboteurs‟	saboteurs‟	PROPN
ftr-317	128	19	case	case	NOUN
ftr-317	128	20	and	and	CCONJ
ftr-317	128	21	writs	writ	NOUN
ftr-317	128	22	of	of	ADP
ftr-317	128	23	certiorari	certiorari	NOUN
ftr-317	128	24	before	before	ADP
ftr-317	128	25	judgment	judgment	NOUN
ftr-317	128	26	by	by	ADP
ftr-317	128	27	the	the	DET
ftr-317	128	28	court	court	NOUN
ftr-317	128	29	of	of	ADP
ftr-317	128	30	appeals	appeal	NOUN
ftr-317	128	31	:	:	PUNCT
ftr-317	128	32	a	a	DET
ftr-317	128	33	tale	tale	NOUN
ftr-317	128	34	of	of	ADP
ftr-317	128	35	nunc	nunc	X
ftr-317	128	36	pro	pro	X
ftr-317	128	37	tunc	tunc	ADP
ftr-317	128	38	jurisdiction	jurisdiction	NOUN
ftr-317	128	39	,	,	PUNCT
ftr-317	128	40	14	14	NUM
ftr-317	128	41	const	const	NOUN
ftr-317	128	42	.	.	PUNCT
ftr-317	129	1	comment	comment	NOUN
ftr-317	129	2	.	.	PUNCT
ftr-317	130	1	431	431	NUM
ftr-317	130	2	(	(	PUNCT
ftr-317	130	3	1997	1997	NUM
ftr-317	130	4	)	)	PUNCT
ftr-317	130	5	.	.	PUNCT
ftr-317	131	1	106	106	NUM
ftr-317	131	2	florida	florida	PROPN
ftr-317	131	3	tax	tax	NOUN
ftr-317	131	4	review	review	NOUN
ftr-317	132	1	[	[	X
ftr-317	132	2	vol	vol	NOUN
ftr-317	132	3	.	.	PUNCT
ftr-317	133	1	13:3	13:3	NUM
ftr-317	133	2	however	however	ADV
ftr-317	133	3	,	,	PUNCT
ftr-317	133	4	the	the	DET
ftr-317	133	5	standard	standard	NOUN
ftr-317	133	6	-	-	PUNCT
ftr-317	133	7	based	base	VERB
ftr-317	133	8	approach	approach	NOUN
ftr-317	133	9	recommended	recommend	VERB
ftr-317	133	10	by	by	ADP
ftr-317	133	11	surrey	surrey	PROPN
ftr-317	133	12	,	,	PUNCT
ftr-317	133	13	warren	warren	PROPN
ftr-317	133	14	,	,	PUNCT
ftr-317	133	15	and	and	CCONJ
ftr-317	133	16	bittker	bittker	NOUN
ftr-317	133	17	has	have	AUX
ftr-317	133	18	been	be	AUX
ftr-317	133	19	supplanted	supplant	VERB
ftr-317	133	20	by	by	ADP
ftr-317	133	21	,	,	PUNCT
ftr-317	133	22	as	as	SCONJ
ftr-317	133	23	we	we	PRON
ftr-317	133	24	have	have	AUX
ftr-317	133	25	said	say	VERB
ftr-317	133	26	,	,	PUNCT
ftr-317	133	27	a	a	DET
ftr-317	133	28	tradition	tradition	NOUN
ftr-317	133	29	of	of	ADP
ftr-317	133	30	thinking	think	VERB
ftr-317	133	31	about	about	ADP
ftr-317	133	32	tax	tax	NOUN
ftr-317	133	33	law	law	NOUN
ftr-317	133	34	,	,	PUNCT
ftr-317	133	35	generally	generally	ADV
ftr-317	133	36	,	,	PUNCT
ftr-317	133	37	and	and	CCONJ
ftr-317	133	38	income	income	NOUN
ftr-317	133	39	,	,	PUNCT
ftr-317	133	40	particularly	particularly	ADV
ftr-317	133	41	,	,	PUNCT
ftr-317	133	42	in	in	ADP
ftr-317	133	43	terms	term	NOUN
ftr-317	133	44	of	of	ADP
ftr-317	133	45	rules	rule	NOUN
ftr-317	133	46	.	.	PUNCT
ftr-317	134	1	19	19	NUM
ftr-317	134	2	the	the	DET
ftr-317	134	3	approach	approach	NOUN
ftr-317	134	4	that	that	PRON
ftr-317	134	5	professor	professor	PROPN
ftr-317	134	6	kahn	kahn	PROPN
ftr-317	134	7	takes	take	VERB
ftr-317	134	8	in	in	ADP
ftr-317	134	9	his	his	PRON
ftr-317	134	10	article	article	NOUN
ftr-317	134	11	lies	lie	VERB
ftr-317	134	12	squarely	squarely	ADV
ftr-317	134	13	in	in	ADP
ftr-317	134	14	this	this	DET
ftr-317	134	15	tradition	tradition	NOUN
ftr-317	134	16	.	.	PUNCT
ftr-317	135	1	he	he	PRON
ftr-317	135	2	sees	see	VERB
ftr-317	135	3	the	the	DET
ftr-317	135	4	commercial	commercial	ADJ
ftr-317	135	5	/	/	SYM
ftr-317	135	6	noncommercial	noncommercial	ADJ
ftr-317	135	7	distinction	distinction	NOUN
ftr-317	135	8	as	as	ADP
ftr-317	135	9	signaling	signal	VERB
ftr-317	135	10	a	a	DET
ftr-317	135	11	rule	rule	NOUN
ftr-317	135	12	,	,	PUNCT
ftr-317	135	13	20	20	NUM
ftr-317	135	14	namely	namely	ADV
ftr-317	135	15	―that	―that	VERB
ftr-317	135	16	the	the	DET
ftr-317	135	17	income	income	NOUN
ftr-317	135	18	tax	tax	NOUN
ftr-317	135	19	applies	apply	VERB
ftr-317	135	20	only	only	ADV
ftr-317	135	21	to	to	ADP
ftr-317	135	22	commercial	commercial	ADJ
ftr-317	135	23	activities	activity	NOUN
ftr-317	135	24	and	and	CCONJ
ftr-317	135	25	that	that	DET
ftr-317	135	26	income	income	NOUN
ftr-317	135	27	produced	produce	VERB
ftr-317	135	28	from	from	ADP
ftr-317	135	29	noncommercial	noncommercial	ADJ
ftr-317	135	30	activities	activity	NOUN
ftr-317	135	31	is	be	AUX
ftr-317	135	32	not	not	PART
ftr-317	135	33	taxable.‖	taxable.‖	NOUN
ftr-317	135	34	21	21	NUM
ftr-317	135	35	in	in	ADP
ftr-317	135	36	this	this	DET
ftr-317	135	37	article	article	NOUN
ftr-317	135	38	we	we	PRON
ftr-317	135	39	propose	propose	VERB
ftr-317	135	40	a	a	DET
ftr-317	135	41	thought	think	VERB
ftr-317	135	42	experiment	experiment	NOUN
ftr-317	135	43	:	:	PUNCT
ftr-317	135	44	what	what	PRON
ftr-317	135	45	if	if	SCONJ
ftr-317	135	46	we	we	PRON
ftr-317	135	47	were	be	AUX
ftr-317	135	48	to	to	PART
ftr-317	135	49	think	think	VERB
ftr-317	135	50	about	about	ADP
ftr-317	135	51	the	the	DET
ftr-317	135	52	problems	problem	NOUN
ftr-317	135	53	professor	professor	PROPN
ftr-317	135	54	kahn	kahn	PROPN
ftr-317	135	55	poses	pose	VERB
ftr-317	135	56	from	from	ADP
ftr-317	135	57	the	the	DET
ftr-317	135	58	perspective	perspective	NOUN
ftr-317	135	59	of	of	ADP
ftr-317	135	60	income	income	NOUN
ftr-317	135	61	-	-	PUNCT
ftr-317	135	62	as	as	ADP
ftr-317	135	63	-	-	PUNCT
ftr-317	135	64	standard	standard	NOUN
ftr-317	135	65	?	?	PUNCT
ftr-317	136	1	doing	do	VERB
ftr-317	136	2	so	so	ADV
ftr-317	136	3	will	will	AUX
ftr-317	136	4	allow	allow	VERB
ftr-317	136	5	us	we	PRON
ftr-317	136	6	to	to	PART
ftr-317	136	7	explore	explore	VERB
ftr-317	136	8	the	the	DET
ftr-317	136	9	utility	utility	NOUN
ftr-317	136	10	of	of	ADP
ftr-317	136	11	such	such	DET
ftr-317	136	12	an	an	DET
ftr-317	136	13	approach	approach	NOUN
ftr-317	136	14	in	in	ADP
ftr-317	136	15	a	a	DET
ftr-317	136	16	concrete	concrete	ADJ
ftr-317	136	17	way	way	NOUN
ftr-317	136	18	.	.	PUNCT
ftr-317	137	1	professor	professor	NOUN
ftr-317	137	2	kahn	kahn	PROPN
ftr-317	137	3	develops	develop	VERB
ftr-317	137	4	the	the	DET
ftr-317	137	5	commercial	commercial	ADJ
ftr-317	137	6	/	/	SYM
ftr-317	137	7	noncommercial	noncommercial	ADJ
ftr-317	137	8	distinction	distinction	NOUN
ftr-317	137	9	by	by	ADP
ftr-317	137	10	working	work	VERB
ftr-317	137	11	through	through	ADP
ftr-317	137	12	a	a	DET
ftr-317	137	13	series	series	NOUN
ftr-317	137	14	of	of	ADP
ftr-317	137	15	interesting	interesting	ADJ
ftr-317	137	16	hypothetical	hypothetical	ADJ
ftr-317	137	17	scenarios	scenario	NOUN
ftr-317	137	18	,	,	PUNCT
ftr-317	137	19	and	and	CCONJ
ftr-317	137	20	we	we	PRON
ftr-317	137	21	use	use	VERB
ftr-317	137	22	these	these	DET
ftr-317	137	23	scenarios	scenario	NOUN
ftr-317	137	24	as	as	ADP
ftr-317	137	25	the	the	DET
ftr-317	137	26	foundation	foundation	NOUN
ftr-317	137	27	of	of	ADP
ftr-317	137	28	our	our	PRON
ftr-317	137	29	thought	thought	NOUN
ftr-317	137	30	experiment	experiment	NOUN
ftr-317	137	31	.	.	PUNCT
ftr-317	138	1	in	in	ADP
ftr-317	138	2	part	part	PROPN
ftr-317	138	3	ii	ii	PROPN
ftr-317	138	4	,	,	PUNCT
ftr-317	138	5	which	which	PRON
ftr-317	138	6	follows	follow	VERB
ftr-317	138	7	this	this	DET
ftr-317	138	8	introduction	introduction	NOUN
ftr-317	138	9	,	,	PUNCT
ftr-317	138	10	we	we	PRON
ftr-317	138	11	examine	examine	VERB
ftr-317	138	12	those	those	DET
ftr-317	138	13	scenarios	scenario	NOUN
ftr-317	138	14	using	use	VERB
ftr-317	138	15	the	the	DET
ftr-317	138	16	income	income	NOUN
ftr-317	138	17	-	-	PUNCT
ftr-317	138	18	as	as	ADP
ftr-317	138	19	-	-	PUNCT
ftr-317	138	20	standard	standard	ADJ
ftr-317	138	21	approach	approach	NOUN
ftr-317	138	22	.	.	PUNCT
ftr-317	139	1	in	in	ADP
ftr-317	139	2	part	part	NOUN
ftr-317	139	3	iii	iii	NOUN
ftr-317	139	4	we	we	PRON
ftr-317	139	5	compare	compare	VERB
ftr-317	139	6	the	the	DET
ftr-317	139	7	application	application	NOUN
ftr-317	139	8	of	of	ADP
ftr-317	139	9	rule	rule	NOUN
ftr-317	139	10	-	-	PUNCT
ftr-317	139	11	based	base	VERB
ftr-317	139	12	and	and	CCONJ
ftr-317	139	13	standardbased	standardbase	VERB
ftr-317	139	14	approaches	approach	NOUN
ftr-317	139	15	to	to	ADP
ftr-317	139	16	the	the	DET
ftr-317	139	17	general	general	ADJ
ftr-317	139	18	issue	issue	NOUN
ftr-317	139	19	raised	raise	VERB
ftr-317	139	20	by	by	ADP
ftr-317	139	21	professor	professor	NOUN
ftr-317	139	22	kahn	kahn	PROPN
ftr-317	139	23	and	and	CCONJ
ftr-317	139	24	,	,	PUNCT
ftr-317	139	25	having	having	AUX
ftr-317	139	26	concretely	concretely	ADV
ftr-317	139	27	contrasted	contrast	VERB
ftr-317	139	28	the	the	DET
ftr-317	139	29	two	two	NUM
ftr-317	139	30	approaches	approach	NOUN
ftr-317	139	31	,	,	PUNCT
ftr-317	139	32	return	return	VERB
ftr-317	139	33	to	to	ADP
ftr-317	139	34	the	the	DET
ftr-317	139	35	conclusion	conclusion	NOUN
ftr-317	139	36	we	we	PRON
ftr-317	139	37	reached	reach	VERB
ftr-317	139	38	in	in	ADP
ftr-317	139	39	defining	define	VERB
ftr-317	139	40	income	income	NOUN
ftr-317	139	41	:	:	PUNCT
ftr-317	139	42	standards	standard	NOUN
ftr-317	139	43	have	have	VERB
ftr-317	139	44	important	important	ADJ
ftr-317	139	45	virtues	virtue	NOUN
ftr-317	139	46	that	that	PRON
ftr-317	139	47	make	make	VERB
ftr-317	139	48	them	they	PRON
ftr-317	139	49	superior	superior	ADJ
ftr-317	139	50	to	to	ADP
ftr-317	139	51	rules	rule	NOUN
ftr-317	139	52	for	for	ADP
ftr-317	139	53	resolving	resolve	VERB
ftr-317	139	54	some	some	DET
ftr-317	139	55	fundamental	fundamental	ADJ
ftr-317	139	56	questions	question	NOUN
ftr-317	139	57	in	in	ADP
ftr-317	139	58	federal	federal	ADJ
ftr-317	139	59	income	income	NOUN
ftr-317	139	60	tax	tax	NOUN
ftr-317	139	61	law	law	NOUN
ftr-317	139	62	.	.	PUNCT
ftr-317	140	1	we	we	PRON
ftr-317	140	2	conclude	conclude	VERB
ftr-317	140	3	in	in	ADP
ftr-317	140	4	part	part	NOUN
ftr-317	140	5	iv	iv	NUM
ftr-317	140	6	by	by	ADP
ftr-317	140	7	summarizing	summarize	VERB
ftr-317	140	8	the	the	DET
ftr-317	140	9	virtues	virtue	NOUN
ftr-317	140	10	of	of	ADP
ftr-317	140	11	regarding	regard	VERB
ftr-317	140	12	the	the	DET
ftr-317	140	13	definition	definition	NOUN
ftr-317	140	14	of	of	ADP
ftr-317	140	15	income	income	NOUN
ftr-317	140	16	as	as	ADP
ftr-317	140	17	a	a	DET
ftr-317	140	18	standard	standard	NOUN
ftr-317	140	19	and	and	CCONJ
ftr-317	140	20	pointing	pointing	NOUN
ftr-317	140	21	toward	toward	ADP
ftr-317	140	22	future	future	ADJ
ftr-317	140	23	scholarship	scholarship	NOUN
ftr-317	140	24	that	that	PRON
ftr-317	140	25	will	will	AUX
ftr-317	140	26	apply	apply	VERB
ftr-317	140	27	a	a	DET
ftr-317	140	28	standard	standard	NOUN
ftr-317	140	29	-	-	PUNCT
ftr-317	140	30	based	base	VERB
ftr-317	140	31	framework	framework	NOUN
ftr-317	140	32	to	to	ADP
ftr-317	140	33	other	other	ADJ
ftr-317	140	34	fundamental	fundamental	ADJ
ftr-317	140	35	questions	question	NOUN
ftr-317	140	36	in	in	ADP
ftr-317	140	37	tax	tax	NOUN
ftr-317	140	38	law	law	NOUN
ftr-317	140	39	.	.	PUNCT
ftr-317	141	1	our	our	PRON
ftr-317	141	2	exploration	exploration	NOUN
ftr-317	141	3	of	of	ADP
ftr-317	141	4	the	the	DET
ftr-317	141	5	definition	definition	NOUN
ftr-317	141	6	of	of	ADP
ftr-317	141	7	income	income	NOUN
ftr-317	141	8	has	have	AUX
ftr-317	141	9	shown	show	VERB
ftr-317	141	10	us	we	PRON
ftr-317	141	11	that	that	PRON
ftr-317	141	12	contemporary	contemporary	ADJ
ftr-317	141	13	tax	tax	NOUN
ftr-317	141	14	analysis	analysis	NOUN
ftr-317	141	15	often	often	ADV
ftr-317	141	16	assumes	assume	VERB
ftr-317	141	17	that	that	SCONJ
ftr-317	141	18	all	all	DET
ftr-317	141	19	tax	tax	NOUN
ftr-317	141	20	formulations	formulation	NOUN
ftr-317	141	21	are	be	AUX
ftr-317	141	22	rules	rule	NOUN
ftr-317	141	23	.	.	PUNCT
ftr-317	142	1	we	we	PRON
ftr-317	142	2	believe	believe	VERB
ftr-317	142	3	that	that	SCONJ
ftr-317	142	4	while	while	SCONJ
ftr-317	142	5	many	many	ADJ
ftr-317	142	6	are	be	AUX
ftr-317	142	7	,	,	PUNCT
ftr-317	142	8	income	income	NOUN
ftr-317	142	9	is	be	AUX
ftr-317	142	10	not	not	PART
ftr-317	142	11	.	.	PUNCT
ftr-317	143	1	19	19	NUM
ftr-317	143	2	.	.	PUNCT
ftr-317	144	1	in	in	ADP
ftr-317	144	2	many	many	ADJ
ftr-317	144	3	ways	way	NOUN
ftr-317	144	4	this	this	PRON
ftr-317	144	5	is	be	AUX
ftr-317	144	6	not	not	PART
ftr-317	144	7	surprising	surprising	ADJ
ftr-317	144	8	given	give	VERB
ftr-317	144	9	the	the	DET
ftr-317	144	10	widely	widely	ADV
ftr-317	144	11	acknowledged	acknowledge	VERB
ftr-317	144	12	advantages	advantage	NOUN
ftr-317	144	13	of	of	ADP
ftr-317	144	14	rules	rule	NOUN
ftr-317	144	15	as	as	ADP
ftr-317	144	16	providers	provider	NOUN
ftr-317	144	17	of	of	ADP
ftr-317	144	18	clarity	clarity	NOUN
ftr-317	144	19	and	and	CCONJ
ftr-317	144	20	certainty	certainty	NOUN
ftr-317	144	21	.	.	PUNCT
ftr-317	145	1	see	see	VERB
ftr-317	145	2	generally	generally	ADV
ftr-317	145	3	colin	colin	PROPN
ftr-317	145	4	s.	s.	PROPN
ftr-317	145	5	diver	diver	PROPN
ftr-317	145	6	,	,	PUNCT
ftr-317	145	7	the	the	DET
ftr-317	145	8	optimal	optimal	ADJ
ftr-317	145	9	precision	precision	NOUN
ftr-317	145	10	of	of	ADP
ftr-317	145	11	administrative	administrative	ADJ
ftr-317	145	12	rules	rule	NOUN
ftr-317	145	13	,	,	PUNCT
ftr-317	145	14	93	93	NUM
ftr-317	145	15	yale	yale	PROPN
ftr-317	145	16	l.j	l.j	PROPN
ftr-317	145	17	.	.	PROPN
ftr-317	145	18	65	65	NUM
ftr-317	145	19	(	(	PUNCT
ftr-317	145	20	1983	1983	NUM
ftr-317	145	21	)	)	PUNCT
ftr-317	145	22	;	;	PUNCT
ftr-317	145	23	isaac	isaac	PROPN
ftr-317	145	24	ehrlich	ehrlich	PROPN
ftr-317	145	25	&	&	CCONJ
ftr-317	145	26	richard	richard	PROPN
ftr-317	145	27	a.	a.	PROPN
ftr-317	145	28	posner	posner	PROPN
ftr-317	145	29	,	,	PUNCT
ftr-317	145	30	an	an	DET
ftr-317	145	31	economic	economic	ADJ
ftr-317	145	32	analysis	analysis	NOUN
ftr-317	145	33	of	of	ADP
ftr-317	145	34	legal	legal	ADJ
ftr-317	145	35	rulemaking	rulemaking	NOUN
ftr-317	145	36	,	,	PUNCT
ftr-317	145	37	3	3	NUM
ftr-317	145	38	j.	j.	PROPN
ftr-317	145	39	legal	legal	ADJ
ftr-317	145	40	stud	stud	NOUN
ftr-317	145	41	.	.	PUNCT
ftr-317	146	1	257	257	NUM
ftr-317	146	2	(	(	PUNCT
ftr-317	146	3	1974	1974	NUM
ftr-317	146	4	)	)	PUNCT
ftr-317	146	5	;	;	PUNCT
ftr-317	146	6	louis	louis	PROPN
ftr-317	146	7	kaplow	kaplow	PROPN
ftr-317	146	8	,	,	PUNCT
ftr-317	146	9	rules	rule	NOUN
ftr-317	146	10	versus	versus	ADP
ftr-317	146	11	standards	standard	NOUN
ftr-317	146	12	:	:	PUNCT
ftr-317	146	13	an	an	DET
ftr-317	146	14	economic	economic	ADJ
ftr-317	146	15	analysis	analysis	NOUN
ftr-317	146	16	,	,	PUNCT
ftr-317	146	17	42	42	NUM
ftr-317	146	18	duke	duke	PROPN
ftr-317	146	19	l.j	l.j	PROPN
ftr-317	146	20	.	.	PROPN
ftr-317	146	21	557	557	NUM
ftr-317	146	22	(	(	PUNCT
ftr-317	146	23	1992	1992	NUM
ftr-317	146	24	)	)	PUNCT
ftr-317	146	25	;	;	PUNCT
ftr-317	146	26	cass	cass	PROPN
ftr-317	146	27	r.	r.	PROPN
ftr-317	146	28	sunstein	sunstein	PROPN
ftr-317	146	29	,	,	PUNCT
ftr-317	146	30	problems	problem	NOUN
ftr-317	146	31	with	with	ADP
ftr-317	146	32	rules	rule	NOUN
ftr-317	146	33	,	,	PUNCT
ftr-317	146	34	83	83	NUM
ftr-317	146	35	calif	calif	NOUN
ftr-317	146	36	.	.	PUNCT
ftr-317	147	1	l.	l.	PROPN
ftr-317	147	2	rev	rev	PROPN
ftr-317	147	3	.	.	PROPN
ftr-317	148	1	953	953	NUM
ftr-317	148	2	(	(	PUNCT
ftr-317	148	3	1995	1995	NUM
ftr-317	148	4	)	)	PUNCT
ftr-317	148	5	.	.	PUNCT
ftr-317	149	1	nevertheless	nevertheless	ADV
ftr-317	149	2	,	,	PUNCT
ftr-317	149	3	some	some	DET
ftr-317	149	4	contemporary	contemporary	ADJ
ftr-317	149	5	scholars	scholar	NOUN
ftr-317	149	6	are	be	AUX
ftr-317	149	7	once	once	ADV
ftr-317	149	8	again	again	ADV
ftr-317	149	9	looking	look	VERB
ftr-317	149	10	to	to	ADP
ftr-317	149	11	standards	standard	NOUN
ftr-317	149	12	to	to	PART
ftr-317	149	13	explain	explain	VERB
ftr-317	149	14	and	and	CCONJ
ftr-317	149	15	understand	understand	VERB
ftr-317	149	16	particularly	particularly	ADV
ftr-317	149	17	thorny	thorny	ADJ
ftr-317	149	18	problems	problem	NOUN
ftr-317	149	19	.	.	PUNCT
ftr-317	150	1	see	see	VERB
ftr-317	150	2	,	,	PUNCT
ftr-317	150	3	e.g.	e.g.	ADV
ftr-317	150	4	,	,	PUNCT
ftr-317	150	5	steven	steven	PROPN
ftr-317	150	6	a.	a.	PROPN
ftr-317	150	7	dean	dean	PROPN
ftr-317	150	8	,	,	PUNCT
ftr-317	150	9	neither	neither	CCONJ
ftr-317	150	10	rules	rule	NOUN
ftr-317	150	11	nor	nor	CCONJ
ftr-317	150	12	standards	standard	NOUN
ftr-317	150	13	,	,	PUNCT
ftr-317	150	14	87	87	NUM
ftr-317	150	15	notre	notre	PROPN
ftr-317	150	16	dame	dame	PROPN
ftr-317	150	17	l.	l.	PROPN
ftr-317	150	18	rev	rev	PROPN
ftr-317	150	19	.	.	PROPN
ftr-317	150	20	537	537	NUM
ftr-317	150	21	(	(	PUNCT
ftr-317	150	22	2011	2011	NUM
ftr-317	150	23	)	)	PUNCT
ftr-317	150	24	(	(	PUNCT
ftr-317	150	25	providing	provide	VERB
ftr-317	150	26	a	a	DET
ftr-317	150	27	critique	critique	NOUN
ftr-317	150	28	of	of	ADP
ftr-317	150	29	efforts	effort	NOUN
ftr-317	150	30	to	to	PART
ftr-317	150	31	replace	replace	VERB
ftr-317	150	32	standards	standard	NOUN
ftr-317	150	33	with	with	ADP
ftr-317	150	34	rules	rule	NOUN
ftr-317	150	35	in	in	ADP
ftr-317	150	36	the	the	DET
ftr-317	150	37	international	international	ADJ
ftr-317	150	38	tax	tax	NOUN
ftr-317	150	39	regime	regime	NOUN
ftr-317	150	40	)	)	PUNCT
ftr-317	150	41	;	;	PUNCT
ftr-317	150	42	the	the	DET
ftr-317	150	43	delicate	delicate	ADJ
ftr-317	150	44	balance	balance	NOUN
ftr-317	150	45	:	:	PUNCT
ftr-317	150	46	tax	tax	NOUN
ftr-317	150	47	,	,	PUNCT
ftr-317	150	48	discretion	discretion	NOUN
ftr-317	150	49	and	and	CCONJ
ftr-317	150	50	the	the	DET
ftr-317	150	51	law	law	NOUN
ftr-317	150	52	(	(	PUNCT
ftr-317	150	53	chris	chris	PROPN
ftr-317	150	54	evans	evans	PROPN
ftr-317	150	55	et	et	PROPN
ftr-317	150	56	al	al	PROPN
ftr-317	150	57	.	.	PUNCT
ftr-317	150	58	eds	eds	PROPN
ftr-317	150	59	.	.	PROPN
ftr-317	150	60	,	,	PUNCT
ftr-317	150	61	2011	2011	NUM
ftr-317	150	62	)	)	PUNCT
ftr-317	150	63	.	.	PUNCT
ftr-317	151	1	20	20	NUM
ftr-317	151	2	.	.	PUNCT
ftr-317	152	1	indeed	indeed	ADV
ftr-317	152	2	,	,	PUNCT
ftr-317	152	3	professor	professor	PROPN
ftr-317	152	4	kahn	kahn	PROPN
ftr-317	152	5	explicitly	explicitly	ADV
ftr-317	152	6	identifies	identify	VERB
ftr-317	152	7	what	what	PRON
ftr-317	152	8	he	he	PRON
ftr-317	152	9	is	be	AUX
ftr-317	152	10	doing	do	VERB
ftr-317	152	11	as	as	ADP
ftr-317	152	12	developing	develop	VERB
ftr-317	152	13	a	a	DET
ftr-317	152	14	―proposed	―propose	VERB
ftr-317	152	15	rule	rule	NOUN
ftr-317	152	16	excluding	exclude	VERB
ftr-317	152	17	income	income	NOUN
ftr-317	152	18	from	from	ADP
ftr-317	152	19	noncommercial	noncommercial	ADJ
ftr-317	152	20	activity.‖	activity.‖	ADJ
ftr-317	152	21	kahn	kahn	NOUN
ftr-317	152	22	,	,	PUNCT
ftr-317	152	23	exclusion	exclusion	NOUN
ftr-317	152	24	from	from	ADP
ftr-317	152	25	income	income	NOUN
ftr-317	152	26	,	,	PUNCT
ftr-317	152	27	supra	supra	PROPN
ftr-317	152	28	note	note	NOUN
ftr-317	152	29	1	1	NUM
ftr-317	152	30	,	,	PUNCT
ftr-317	152	31	at	at	ADP
ftr-317	152	32	697	697	NUM
ftr-317	152	33	.	.	PUNCT
ftr-317	152	34	21	21	NUM
ftr-317	152	35	.	.	PUNCT
ftr-317	153	1	i	i	PRON
ftr-317	153	2	d.	d.	PROPN
ftr-317	153	3	at	at	ADP
ftr-317	153	4	686	686	NUM
ftr-317	153	5	.	.	PUNCT
ftr-317	153	6	2012	2012	NUM
ftr-317	153	7	]	]	PUNCT
ftr-317	153	8	the	the	DET
ftr-317	153	9	definition	definition	NOUN
ftr-317	153	10	of	of	ADP
ftr-317	153	11	income	income	NOUN
ftr-317	153	12	107	107	NUM
ftr-317	153	13	ii	ii	NOUN
ftr-317	153	14	.	.	PUNCT
ftr-317	154	1	applying	apply	VERB
ftr-317	154	2	an	an	DET
ftr-317	154	3	income	income	NOUN
ftr-317	154	4	-	-	PUNCT
ftr-317	154	5	as	as	ADP
ftr-317	154	6	-	-	PUNCT
ftr-317	154	7	standard	standard	ADJ
ftr-317	154	8	approach	approach	NOUN
ftr-317	154	9	to	to	PART
ftr-317	154	10	explore	explore	VERB
ftr-317	154	11	the	the	DET
ftr-317	154	12	problem	problem	NOUN
ftr-317	154	13	of	of	ADP
ftr-317	154	14	compensation	compensation	NOUN
ftr-317	154	15	for	for	ADP
ftr-317	154	16	,	,	PUNCT
ftr-317	154	17	and	and	CCONJ
ftr-317	154	18	exchange	exchange	NOUN
ftr-317	154	19	of	of	ADP
ftr-317	154	20	,	,	PUNCT
ftr-317	154	21	services	service	NOUN
ftr-317	154	22	in	in	ADP
ftr-317	154	23	―noncommercial‖	―noncommercial‖	ADJ
ftr-317	154	24	settings	setting	NOUN
ftr-317	154	25	,	,	PUNCT
ftr-317	154	26	professor	professor	PROPN
ftr-317	154	27	kahn	kahn	PROPN
ftr-317	154	28	examines	examine	VERB
ftr-317	154	29	seven	seven	NUM
ftr-317	154	30	hypothetical	hypothetical	ADJ
ftr-317	154	31	scenarios	scenario	NOUN
ftr-317	154	32	,	,	PUNCT
ftr-317	154	33	along	along	ADP
ftr-317	154	34	with	with	ADP
ftr-317	154	35	some	some	DET
ftr-317	154	36	variations	variation	NOUN
ftr-317	154	37	on	on	ADP
ftr-317	154	38	a	a	DET
ftr-317	154	39	couple	couple	NOUN
ftr-317	154	40	of	of	ADP
ftr-317	154	41	these	these	DET
ftr-317	154	42	settings	setting	NOUN
ftr-317	154	43	.	.	PUNCT
ftr-317	155	1	in	in	ADP
ftr-317	155	2	addition	addition	NOUN
ftr-317	155	3	to	to	ADP
ftr-317	155	4	the	the	DET
ftr-317	155	5	scenarios	scenario	NOUN
ftr-317	155	6	,	,	PUNCT
ftr-317	155	7	professor	professor	PROPN
ftr-317	155	8	kahn	kahn	PROPN
ftr-317	155	9	examines	examine	VERB
ftr-317	155	10	barter	barter	NOUN
ftr-317	155	11	clubs	club	NOUN
ftr-317	155	12	for	for	ADP
ftr-317	155	13	child	child	NOUN
ftr-317	155	14	care	care	NOUN
ftr-317	155	15	,	,	PUNCT
ftr-317	155	16	cooperative	cooperative	ADJ
ftr-317	155	17	nursery	nursery	NOUN
ftr-317	155	18	schools	school	NOUN
ftr-317	155	19	,	,	PUNCT
ftr-317	155	20	and	and	CCONJ
ftr-317	155	21	cooperative	cooperative	ADJ
ftr-317	155	22	home	home	NOUN
ftr-317	155	23	schooling	schooling	NOUN
ftr-317	155	24	.	.	PUNCT
ftr-317	156	1	in	in	ADP
ftr-317	156	2	this	this	DET
ftr-317	156	3	part	part	NOUN
ftr-317	156	4	we	we	PRON
ftr-317	156	5	examine	examine	VERB
ftr-317	156	6	these	these	DET
ftr-317	156	7	various	various	ADJ
ftr-317	156	8	situations	situation	NOUN
ftr-317	156	9	from	from	ADP
ftr-317	156	10	the	the	DET
ftr-317	156	11	perspective	perspective	NOUN
ftr-317	156	12	of	of	ADP
ftr-317	156	13	income	income	NOUN
ftr-317	156	14	-	-	PUNCT
ftr-317	156	15	as	as	ADP
ftr-317	156	16	-	-	PUNCT
ftr-317	156	17	standard	standard	NOUN
ftr-317	156	18	.	.	PUNCT
ftr-317	157	1	this	this	DET
ftr-317	157	2	endeavor	endeavor	NOUN
ftr-317	157	3	requires	require	VERB
ftr-317	157	4	an	an	DET
ftr-317	157	5	all	all	DET
ftr-317	157	6	-	-	PUNCT
ftr-317	157	7	things	thing	NOUN
ftr-317	157	8	-	-	PUNCT
ftr-317	157	9	considered	consider	VERB
ftr-317	157	10	analysis	analysis	NOUN
ftr-317	157	11	informed	inform	VERB
ftr-317	157	12	by	by	ADP
ftr-317	157	13	the	the	DET
ftr-317	157	14	relevant	relevant	ADJ
ftr-317	157	15	tax	tax	NOUN
ftr-317	157	16	values	value	NOUN
ftr-317	157	17	.	.	PUNCT
ftr-317	158	1	thus	thus	ADV
ftr-317	158	2	,	,	PUNCT
ftr-317	158	3	the	the	DET
ftr-317	158	4	first	first	ADJ
ftr-317	158	5	order	order	NOUN
ftr-317	158	6	of	of	ADP
ftr-317	158	7	business	business	NOUN
ftr-317	158	8	is	be	AUX
ftr-317	158	9	to	to	PART
ftr-317	158	10	identify	identify	VERB
ftr-317	158	11	those	those	DET
ftr-317	158	12	values	value	NOUN
ftr-317	158	13	:	:	PUNCT
ftr-317	158	14	the	the	DET
ftr-317	158	15	things	thing	NOUN
ftr-317	158	16	we	we	PRON
ftr-317	158	17	care	care	VERB
ftr-317	158	18	about	about	ADP
ftr-317	158	19	when	when	SCONJ
ftr-317	158	20	deciding	decide	VERB
ftr-317	158	21	whether	whether	SCONJ
ftr-317	158	22	an	an	DET
ftr-317	158	23	accession	accession	NOUN
ftr-317	158	24	to	to	ADP
ftr-317	158	25	wealth	wealth	NOUN
ftr-317	158	26	should	should	AUX
ftr-317	158	27	be	be	AUX
ftr-317	158	28	treated	treat	VERB
ftr-317	158	29	as	as	ADP
ftr-317	158	30	income	income	NOUN
ftr-317	158	31	.	.	PUNCT
ftr-317	159	1	professor	professor	NOUN
ftr-317	159	2	kahn‘s	kahn‘s	PROPN
ftr-317	159	3	article	article	NOUN
ftr-317	159	4	is	be	AUX
ftr-317	159	5	very	very	ADV
ftr-317	159	6	helpful	helpful	ADJ
ftr-317	159	7	in	in	ADP
ftr-317	159	8	this	this	DET
ftr-317	159	9	endeavor	endeavor	NOUN
ftr-317	159	10	,	,	PUNCT
ftr-317	159	11	as	as	SCONJ
ftr-317	159	12	he	he	PRON
ftr-317	159	13	identifies	identify	VERB
ftr-317	159	14	various	various	ADJ
ftr-317	159	15	―policies‖	―policies‖	PROPN
ftr-317	159	16	that	that	PRON
ftr-317	159	17	support	support	VERB
ftr-317	159	18	his	his	PRON
ftr-317	159	19	conclusions	conclusion	NOUN
ftr-317	159	20	regarding	regard	VERB
ftr-317	159	21	when	when	SCONJ
ftr-317	159	22	compensation	compensation	NOUN
ftr-317	159	23	for	for	ADP
ftr-317	159	24	services	service	NOUN
ftr-317	159	25	,	,	PUNCT
ftr-317	159	26	exchanges	exchange	NOUN
ftr-317	159	27	of	of	ADP
ftr-317	159	28	services	service	NOUN
ftr-317	159	29	,	,	PUNCT
ftr-317	159	30	and	and	CCONJ
ftr-317	159	31	pooling	pooling	NOUN
ftr-317	159	32	of	of	ADP
ftr-317	159	33	labor	labor	NOUN
ftr-317	159	34	should	should	AUX
ftr-317	159	35	and	and	CCONJ
ftr-317	159	36	should	should	AUX
ftr-317	159	37	not	not	PART
ftr-317	159	38	count	count	VERB
ftr-317	159	39	as	as	ADP
ftr-317	159	40	income	income	NOUN
ftr-317	159	41	.	.	PUNCT
ftr-317	160	1	for	for	ADP
ftr-317	160	2	instance	instance	NOUN
ftr-317	160	3	,	,	PUNCT
ftr-317	160	4	focusing	focus	VERB
ftr-317	160	5	on	on	ADP
ftr-317	160	6	exchanges	exchange	NOUN
ftr-317	160	7	of	of	ADP
ftr-317	160	8	services	service	NOUN
ftr-317	160	9	within	within	ADP
ftr-317	160	10	a	a	DET
ftr-317	160	11	―marital	―marital	ADJ
ftr-317	160	12	community,‖	community,‖	PROPN
ftr-317	160	13	he	he	PRON
ftr-317	160	14	identifies	identify	VERB
ftr-317	160	15	the	the	DET
ftr-317	160	16	importance	importance	NOUN
ftr-317	160	17	of	of	ADP
ftr-317	160	18	administrability	administrability	NOUN
ftr-317	160	19	:	:	PUNCT
ftr-317	160	20	one	one	NUM
ftr-317	160	21	consideration	consideration	NOUN
ftr-317	160	22	is	be	AUX
ftr-317	160	23	that	that	SCONJ
ftr-317	160	24	taxing	tax	VERB
ftr-317	160	25	an	an	DET
ftr-317	160	26	exchange	exchange	NOUN
ftr-317	160	27	of	of	ADP
ftr-317	160	28	services	service	NOUN
ftr-317	160	29	performed	perform	VERB
ftr-317	160	30	in	in	ADP
ftr-317	160	31	a	a	DET
ftr-317	160	32	marital	marital	ADJ
ftr-317	160	33	community	community	NOUN
ftr-317	160	34	would	would	AUX
ftr-317	160	35	pose	pose	VERB
ftr-317	160	36	huge	huge	ADJ
ftr-317	160	37	administrative	administrative	ADJ
ftr-317	160	38	difficulties	difficulty	NOUN
ftr-317	160	39	,	,	PUNCT
ftr-317	160	40	and	and	CCONJ
ftr-317	160	41	avoidance	avoidance	NOUN
ftr-317	160	42	of	of	ADP
ftr-317	160	43	that	that	DET
ftr-317	160	44	administrative	administrative	ADJ
ftr-317	160	45	burden	burden	NOUN
ftr-317	160	46	is	be	AUX
ftr-317	160	47	likely	likely	ADJ
ftr-317	160	48	one	one	NUM
ftr-317	160	49	factor	factor	NOUN
ftr-317	160	50	in	in	ADP
ftr-317	160	51	the	the	DET
ftr-317	160	52	decision	decision	NOUN
ftr-317	160	53	not	not	PART
ftr-317	160	54	to	to	PART
ftr-317	160	55	impose	impose	VERB
ftr-317	160	56	a	a	DET
ftr-317	160	57	tax	tax	NOUN
ftr-317	160	58	.	.	PUNCT
ftr-317	161	1	in	in	ADP
ftr-317	161	2	addition	addition	NOUN
ftr-317	161	3	to	to	ADP
ftr-317	161	4	difficult	difficult	ADJ
ftr-317	161	5	valuation	valuation	NOUN
ftr-317	161	6	issues	issue	NOUN
ftr-317	161	7	,	,	PUNCT
ftr-317	161	8	it	it	PRON
ftr-317	161	9	would	would	AUX
ftr-317	161	10	not	not	PART
ftr-317	161	11	be	be	AUX
ftr-317	161	12	easy	easy	ADJ
ftr-317	161	13	to	to	PART
ftr-317	161	14	discover	discover	VERB
ftr-317	161	15	the	the	DET
ftr-317	161	16	events	event	NOUN
ftr-317	161	17	where	where	SCONJ
ftr-317	161	18	one	one	NUM
ftr-317	161	19	spouse	spouse	NOUN
ftr-317	161	20	performed	perform	VERB
ftr-317	161	21	a	a	DET
ftr-317	161	22	service	service	NOUN
ftr-317	161	23	for	for	ADP
ftr-317	161	24	the	the	DET
ftr-317	161	25	other	other	ADJ
ftr-317	161	26	;	;	PUNCT
ftr-317	161	27	and	and	CCONJ
ftr-317	161	28	many	many	ADJ
ftr-317	161	29	of	of	ADP
ftr-317	161	30	the	the	DET
ftr-317	161	31	services	service	NOUN
ftr-317	161	32	performed	perform	VERB
ftr-317	161	33	will	will	AUX
ftr-317	161	34	be	be	AUX
ftr-317	161	35	of	of	ADP
ftr-317	161	36	a	a	DET
ftr-317	161	37	highly	highly	ADV
ftr-317	161	38	personal	personal	ADJ
ftr-317	161	39	nature	nature	NOUN
ftr-317	161	40	.	.	PUNCT
ftr-317	162	1	22	22	NUM
ftr-317	162	2	another	another	DET
ftr-317	162	3	important	important	ADJ
ftr-317	162	4	consideration	consideration	NOUN
ftr-317	162	5	identified	identify	VERB
ftr-317	162	6	by	by	ADP
ftr-317	162	7	professor	professor	PROPN
ftr-317	162	8	kahn	kahn	PROPN
ftr-317	162	9	is	be	AUX
ftr-317	162	10	privacy	privacy	NOUN
ftr-317	162	11	:	:	PUNCT
ftr-317	162	12	a	a	DET
ftr-317	162	13	tax	tax	NOUN
ftr-317	162	14	regime	regime	NOUN
ftr-317	162	15	that	that	PRON
ftr-317	162	16	would	would	AUX
ftr-317	162	17	require	require	VERB
ftr-317	162	18	the	the	DET
ftr-317	162	19	discovery	discovery	NOUN
ftr-317	162	20	of	of	ADP
ftr-317	162	21	services	service	NOUN
ftr-317	162	22	performed	perform	VERB
ftr-317	162	23	within	within	ADP
ftr-317	162	24	the	the	DET
ftr-317	162	25	marital	marital	ADJ
ftr-317	162	26	community	community	NOUN
ftr-317	162	27	would	would	AUX
ftr-317	162	28	constitute	constitute	VERB
ftr-317	162	29	an	an	DET
ftr-317	162	30	invasion	invasion	NOUN
ftr-317	162	31	of	of	ADP
ftr-317	162	32	privacy	privacy	NOUN
ftr-317	162	33	and	and	CCONJ
ftr-317	162	34	an	an	DET
ftr-317	162	35	intrusion	intrusion	NOUN
ftr-317	162	36	into	into	ADP
ftr-317	162	37	an	an	DET
ftr-317	162	38	individual‘s	individual‘s	ADJ
ftr-317	162	39	private	private	ADJ
ftr-317	162	40	noncommercial	noncommercial	ADJ
ftr-317	162	41	life	life	NOUN
ftr-317	162	42	,	,	PUNCT
ftr-317	162	43	and	and	CCONJ
ftr-317	162	44	that	that	PRON
ftr-317	162	45	would	would	AUX
ftr-317	162	46	be	be	AUX
ftr-317	162	47	unacceptable	unacceptable	ADJ
ftr-317	162	48	in	in	ADP
ftr-317	162	49	a	a	DET
ftr-317	162	50	free	free	ADJ
ftr-317	162	51	society	society	NOUN
ftr-317	162	52	.	.	PUNCT
ftr-317	163	1	even	even	ADV
ftr-317	163	2	when	when	SCONJ
ftr-317	163	3	identification	identification	NOUN
ftr-317	163	4	and	and	CCONJ
ftr-317	163	5	valuation	valuation	NOUN
ftr-317	163	6	of	of	ADP
ftr-317	163	7	marital	marital	ADJ
ftr-317	163	8	services	service	NOUN
ftr-317	163	9	does	do	AUX
ftr-317	163	10	not	not	PART
ftr-317	163	11	pose	pose	VERB
ftr-317	163	12	a	a	DET
ftr-317	163	13	problem	problem	NOUN
ftr-317	163	14	,	,	PUNCT
ftr-317	163	15	the	the	DET
ftr-317	163	16	value	value	NOUN
ftr-317	163	17	of	of	ADP
ftr-317	163	18	these	these	DET
ftr-317	163	19	services	service	NOUN
ftr-317	163	20	nevertheless	nevertheless	ADV
ftr-317	163	21	will	will	AUX
ftr-317	163	22	be	be	AUX
ftr-317	163	23	excluded	exclude	VERB
ftr-317	163	24	from	from	ADP
ftr-317	163	25	income	income	NOUN
ftr-317	163	26	.	.	PUNCT
ftr-317	164	1	the	the	DET
ftr-317	164	2	personal	personal	ADJ
ftr-317	164	3	private	private	ADJ
ftr-317	164	4	lives	life	NOUN
ftr-317	164	5	of	of	ADP
ftr-317	164	6	individuals	individual	NOUN
ftr-317	164	7	should	should	AUX
ftr-317	164	8	not	not	PART
ftr-317	164	9	be	be	AUX
ftr-317	164	10	subjected	subject	VERB
ftr-317	164	11	to	to	ADP
ftr-317	164	12	disclosure	disclosure	NOUN
ftr-317	164	13	by	by	ADP
ftr-317	164	14	the	the	DET
ftr-317	164	15	government	government	NOUN
ftr-317	164	16	unless	unless	SCONJ
ftr-317	164	17	there	there	PRON
ftr-317	164	18	is	be	VERB
ftr-317	164	19	a	a	DET
ftr-317	164	20	compelling	compelling	ADJ
ftr-317	164	21	public	public	ADJ
ftr-317	164	22	reason	reason	NOUN
ftr-317	164	23	to	to	PART
ftr-317	164	24	require	require	VERB
ftr-317	164	25	it	it	PRON
ftr-317	164	26	.	.	PUNCT
ftr-317	165	1	23	23	NUM
ftr-317	165	2	22	22	NUM
ftr-317	165	3	.	.	PUNCT
ftr-317	166	1	i	i	PRON
ftr-317	166	2	d.	d.	PROPN
ftr-317	166	3	at	at	ADP
ftr-317	166	4	687	687	NUM
ftr-317	166	5	.	.	PUNCT
ftr-317	167	1	23	23	NUM
ftr-317	167	2	.	.	PUNCT
ftr-317	168	1	i	i	PRON
ftr-317	168	2	d.	d.	PROPN
ftr-317	168	3	at	at	ADP
ftr-317	168	4	687–88	687–88	NUM
ftr-317	168	5	.	.	PUNCT
ftr-317	169	1	108	108	NUM
ftr-317	169	2	florida	florida	PROPN
ftr-317	169	3	tax	tax	NOUN
ftr-317	169	4	review	review	NOUN
ftr-317	169	5	[	[	X
ftr-317	169	6	vol	vol	NOUN
ftr-317	169	7	.	.	PUNCT
ftr-317	170	1	13:3	13:3	NUM
ftr-317	170	2	in	in	ADP
ftr-317	170	3	addition	addition	NOUN
ftr-317	170	4	to	to	ADP
ftr-317	170	5	administrability	administrability	NOUN
ftr-317	170	6	and	and	CCONJ
ftr-317	170	7	privacy	privacy	NOUN
ftr-317	170	8	,	,	PUNCT
ftr-317	170	9	professor	professor	NOUN
ftr-317	170	10	kahn	kahn	PROPN
ftr-317	170	11	worries	worry	VERB
ftr-317	170	12	about	about	ADP
ftr-317	170	13	creating	create	VERB
ftr-317	170	14	undesirable	undesirable	ADJ
ftr-317	170	15	incentives	incentive	NOUN
ftr-317	170	16	that	that	PRON
ftr-317	170	17	undermine	undermine	VERB
ftr-317	170	18	private	private	ADJ
ftr-317	170	19	improvement	improvement	NOUN
ftr-317	170	20	of	of	ADP
ftr-317	170	21	living	living	NOUN
ftr-317	170	22	standards	standard	NOUN
ftr-317	170	23	:	:	PUNCT
ftr-317	170	24	not	not	PART
ftr-317	170	25	taxing	tax	VERB
ftr-317	170	26	services	service	NOUN
ftr-317	170	27	performed	perform	VERB
ftr-317	170	28	in	in	ADP
ftr-317	170	29	a	a	DET
ftr-317	170	30	family	family	NOUN
ftr-317	170	31	setting	set	VERB
ftr-317	170	32	is	be	AUX
ftr-317	170	33	analogous	analogous	ADJ
ftr-317	170	34	to	to	ADP
ftr-317	170	35	not	not	PART
ftr-317	170	36	taxing	tax	VERB
ftr-317	170	37	imputed	imputed	ADJ
ftr-317	170	38	income	income	NOUN
ftr-317	170	39	from	from	ADP
ftr-317	170	40	the	the	DET
ftr-317	170	41	services	service	NOUN
ftr-317	170	42	one	one	NUM
ftr-317	170	43	performs	perform	VERB
ftr-317	170	44	for	for	ADP
ftr-317	170	45	himself	himself	PRON
ftr-317	170	46	.	.	PUNCT
ftr-317	171	1	an	an	DET
ftr-317	171	2	individual	individual	NOUN
ftr-317	171	3	is	be	AUX
ftr-317	171	4	not	not	PART
ftr-317	171	5	taxed	tax	VERB
ftr-317	171	6	on	on	ADP
ftr-317	171	7	the	the	DET
ftr-317	171	8	wealth	wealth	NOUN
ftr-317	171	9	produced	produce	VERB
ftr-317	171	10	by	by	ADP
ftr-317	171	11	cooking	cook	VERB
ftr-317	171	12	his	his	PRON
ftr-317	171	13	own	own	ADJ
ftr-317	171	14	meal	meal	NOUN
ftr-317	171	15	,	,	PUNCT
ftr-317	171	16	shaving	shave	VERB
ftr-317	171	17	himself	himself	PRON
ftr-317	171	18	,	,	PUNCT
ftr-317	171	19	mowing	mow	VERB
ftr-317	171	20	his	his	PRON
ftr-317	171	21	own	own	ADJ
ftr-317	171	22	lawn	lawn	NOUN
ftr-317	171	23	,	,	PUNCT
ftr-317	171	24	building	build	VERB
ftr-317	171	25	a	a	DET
ftr-317	171	26	bookcase	bookcase	NOUN
ftr-317	171	27	for	for	ADP
ftr-317	171	28	his	his	PRON
ftr-317	171	29	own	own	ADJ
ftr-317	171	30	use	use	NOUN
ftr-317	171	31	,	,	PUNCT
ftr-317	171	32	etc	etc	X
ftr-317	171	33	.	.	X
ftr-317	171	34	.	.	PUNCT
ftr-317	171	35	.	.	PUNCT
ftr-317	171	36	.	.	PUNCT
ftr-317	172	1	a	a	DET
ftr-317	172	2	tax	tax	NOUN
ftr-317	172	3	on	on	ADP
ftr-317	172	4	such	such	ADJ
ftr-317	172	5	imputed	impute	VERB
ftr-317	172	6	income	income	NOUN
ftr-317	172	7	would	would	AUX
ftr-317	172	8	pose	pose	VERB
ftr-317	172	9	difficult	difficult	ADJ
ftr-317	172	10	valuation	valuation	NOUN
ftr-317	172	11	and	and	CCONJ
ftr-317	172	12	identification	identification	NOUN
ftr-317	172	13	problems	problem	NOUN
ftr-317	172	14	and	and	CCONJ
ftr-317	172	15	would	would	AUX
ftr-317	172	16	constitute	constitute	VERB
ftr-317	172	17	an	an	DET
ftr-317	172	18	invasion	invasion	NOUN
ftr-317	172	19	of	of	ADP
ftr-317	172	20	privacy	privacy	NOUN
ftr-317	172	21	and	and	CCONJ
ftr-317	172	22	an	an	DET
ftr-317	172	23	intrusion	intrusion	NOUN
ftr-317	172	24	into	into	ADP
ftr-317	172	25	an	an	DET
ftr-317	172	26	individual‘s	individual‘s	ADJ
ftr-317	172	27	private	private	ADJ
ftr-317	172	28	life	life	NOUN
ftr-317	172	29	.	.	PUNCT
ftr-317	173	1	moreover	moreover	ADV
ftr-317	173	2	,	,	PUNCT
ftr-317	173	3	it	it	PRON
ftr-317	173	4	would	would	AUX
ftr-317	173	5	be	be	AUX
ftr-317	173	6	undesirable	undesirable	ADJ
ftr-317	173	7	to	to	PART
ftr-317	173	8	have	have	VERB
ftr-317	173	9	the	the	DET
ftr-317	173	10	tax	tax	NOUN
ftr-317	173	11	law	law	NOUN
ftr-317	173	12	deter	deter	VERB
ftr-317	173	13	an	an	DET
ftr-317	173	14	individual	individual	NOUN
ftr-317	173	15	from	from	ADP
ftr-317	173	16	using	use	VERB
ftr-317	173	17	his	his	PRON
ftr-317	173	18	own	own	ADJ
ftr-317	173	19	labor	labor	NOUN
ftr-317	173	20	to	to	PART
ftr-317	173	21	improve	improve	VERB
ftr-317	173	22	his	his	PRON
ftr-317	173	23	household	household	NOUN
ftr-317	173	24	,	,	PUNCT
ftr-317	173	25	himself	himself	PRON
ftr-317	173	26	,	,	PUNCT
ftr-317	173	27	or	or	CCONJ
ftr-317	173	28	his	his	PRON
ftr-317	173	29	family	family	NOUN
ftr-317	173	30	.	.	PUNCT
ftr-317	174	1	if	if	SCONJ
ftr-317	174	2	such	such	ADJ
ftr-317	174	3	imputed	imputed	ADJ
ftr-317	174	4	income	income	NOUN
ftr-317	174	5	were	be	AUX
ftr-317	174	6	taxable	taxable	ADJ
ftr-317	174	7	,	,	PUNCT
ftr-317	174	8	an	an	DET
ftr-317	174	9	individual	individual	NOUN
ftr-317	174	10	might	might	AUX
ftr-317	174	11	choose	choose	VERB
ftr-317	174	12	not	not	PART
ftr-317	174	13	to	to	PART
ftr-317	174	14	shave	shave	VERB
ftr-317	174	15	or	or	CCONJ
ftr-317	174	16	have	have	VERB
ftr-317	174	17	his	his	PRON
ftr-317	174	18	wife	wife	NOUN
ftr-317	174	19	cut	cut	VERB
ftr-317	174	20	his	his	PRON
ftr-317	174	21	hair	hair	NOUN
ftr-317	174	22	or	or	CCONJ
ftr-317	174	23	make	make	VERB
ftr-317	174	24	household	household	NOUN
ftr-317	174	25	improvements	improvement	NOUN
ftr-317	174	26	and	and	CCONJ
ftr-317	174	27	repairs	repair	NOUN
ftr-317	174	28	.	.	PUNCT
ftr-317	175	1	that	that	PRON
ftr-317	175	2	is	be	AUX
ftr-317	175	3	not	not	PART
ftr-317	175	4	to	to	PART
ftr-317	175	5	say	say	VERB
ftr-317	175	6	that	that	SCONJ
ftr-317	175	7	a	a	DET
ftr-317	175	8	person	person	NOUN
ftr-317	175	9	would	would	AUX
ftr-317	175	10	necessarily	necessarily	ADV
ftr-317	175	11	refrain	refrain	VERB
ftr-317	175	12	from	from	ADP
ftr-317	175	13	such	such	ADJ
ftr-317	175	14	actions	action	NOUN
ftr-317	175	15	,	,	PUNCT
ftr-317	175	16	but	but	CCONJ
ftr-317	175	17	the	the	DET
ftr-317	175	18	imposition	imposition	NOUN
ftr-317	175	19	of	of	ADP
ftr-317	175	20	a	a	DET
ftr-317	175	21	tax	tax	NOUN
ftr-317	175	22	liability	liability	NOUN
ftr-317	175	23	would	would	AUX
ftr-317	175	24	be	be	AUX
ftr-317	175	25	a	a	DET
ftr-317	175	26	factor	factor	NOUN
ftr-317	175	27	to	to	PART
ftr-317	175	28	be	be	AUX
ftr-317	175	29	weighed	weigh	VERB
ftr-317	175	30	in	in	ADP
ftr-317	175	31	determining	determine	VERB
ftr-317	175	32	whether	whether	SCONJ
ftr-317	175	33	the	the	DET
ftr-317	175	34	net	net	ADJ
ftr-317	175	35	benefit	benefit	NOUN
ftr-317	175	36	to	to	PART
ftr-317	175	37	be	be	AUX
ftr-317	175	38	gained	gain	VERB
ftr-317	175	39	is	be	AUX
ftr-317	175	40	worth	worth	ADJ
ftr-317	175	41	the	the	DET
ftr-317	175	42	effort	effort	NOUN
ftr-317	175	43	.	.	PUNCT
ftr-317	176	1	while	while	SCONJ
ftr-317	176	2	there	there	PRON
ftr-317	176	3	is	be	VERB
ftr-317	176	4	no	no	DET
ftr-317	176	5	statutory	statutory	ADJ
ftr-317	176	6	provision	provision	NOUN
ftr-317	176	7	excluding	exclude	VERB
ftr-317	176	8	imputed	impute	VERB
ftr-317	176	9	income	income	NOUN
ftr-317	176	10	from	from	ADP
ftr-317	176	11	taxation	taxation	NOUN
ftr-317	176	12	,	,	PUNCT
ftr-317	176	13	it	it	PRON
ftr-317	176	14	is	be	AUX
ftr-317	176	15	excluded	exclude	VERB
ftr-317	176	16	under	under	ADP
ftr-317	176	17	the	the	DET
ftr-317	176	18	common	common	ADJ
ftr-317	176	19	law	law	NOUN
ftr-317	176	20	.	.	PUNCT
ftr-317	177	1	for	for	ADP
ftr-317	177	2	some	some	DET
ftr-317	177	3	limited	limited	ADJ
ftr-317	177	4	purposes	purpose	NOUN
ftr-317	177	5	(	(	PUNCT
ftr-317	177	6	but	but	CCONJ
ftr-317	177	7	certainly	certainly	ADV
ftr-317	177	8	not	not	PART
ftr-317	177	9	for	for	ADP
ftr-317	177	10	all	all	DET
ftr-317	177	11	purposes	purpose	NOUN
ftr-317	177	12	)	)	PUNCT
ftr-317	177	13	members	member	NOUN
ftr-317	177	14	of	of	ADP
ftr-317	177	15	a	a	DET
ftr-317	177	16	family	family	NOUN
ftr-317	177	17	are	be	AUX
ftr-317	177	18	treated	treat	VERB
ftr-317	177	19	as	as	ADP
ftr-317	177	20	a	a	DET
ftr-317	177	21	single	single	ADJ
ftr-317	177	22	unit	unit	NOUN
ftr-317	177	23	.	.	PUNCT
ftr-317	178	1	therefore	therefore	ADV
ftr-317	178	2	,	,	PUNCT
ftr-317	178	3	services	service	NOUN
ftr-317	178	4	performed	perform	VERB
ftr-317	178	5	for	for	ADP
ftr-317	178	6	the	the	DET
ftr-317	178	7	family	family	NOUN
ftr-317	178	8	by	by	ADP
ftr-317	178	9	an	an	DET
ftr-317	178	10	individual	individual	ADJ
ftr-317	178	11	member	member	NOUN
ftr-317	178	12	can	can	AUX
ftr-317	178	13	be	be	AUX
ftr-317	178	14	seen	see	VERB
ftr-317	178	15	as	as	ADP
ftr-317	178	16	services	service	NOUN
ftr-317	178	17	performed	perform	VERB
ftr-317	178	18	by	by	ADP
ftr-317	178	19	the	the	DET
ftr-317	178	20	family	family	NOUN
ftr-317	178	21	unit	unit	NOUN
ftr-317	178	22	for	for	ADP
ftr-317	178	23	its	its	PRON
ftr-317	178	24	own	own	ADJ
ftr-317	178	25	benefit	benefit	NOUN
ftr-317	178	26	and	and	CCONJ
ftr-317	178	27	thus	thus	ADV
ftr-317	178	28	excluded	exclude	VERB
ftr-317	178	29	from	from	ADP
ftr-317	178	30	tax	tax	NOUN
ftr-317	178	31	as	as	ADP
ftr-317	178	32	imputed	impute	VERB
ftr-317	178	33	income	income	NOUN
ftr-317	178	34	.	.	PUNCT
ftr-317	179	1	24	24	NUM
ftr-317	179	2	this	this	DET
ftr-317	179	3	concern	concern	NOUN
ftr-317	179	4	about	about	ADP
ftr-317	179	5	incentives	incentive	NOUN
ftr-317	179	6	to	to	PART
ftr-317	179	7	promote	promote	VERB
ftr-317	179	8	improved	improved	ADJ
ftr-317	179	9	well	well	ADV
ftr-317	179	10	-	-	PUNCT
ftr-317	179	11	being	being	NOUN
ftr-317	179	12	leads	lead	VERB
ftr-317	179	13	professor	professor	NOUN
ftr-317	179	14	kahn	kahn	PROPN
ftr-317	179	15	to	to	PART
ftr-317	179	16	identify	identify	VERB
ftr-317	179	17	the	the	DET
ftr-317	179	18	importance	importance	NOUN
ftr-317	179	19	of	of	ADP
ftr-317	179	20	social	social	ADJ
ftr-317	179	21	cooperation	cooperation	NOUN
ftr-317	179	22	:	:	PUNCT
ftr-317	179	23	―as	―as	X
ftr-317	179	24	a	a	DET
ftr-317	179	25	matter	matter	NOUN
ftr-317	179	26	of	of	ADP
ftr-317	179	27	societal	societal	ADJ
ftr-317	179	28	policy	policy	NOUN
ftr-317	179	29	,	,	PUNCT
ftr-317	179	30	the	the	DET
ftr-317	179	31	tax	tax	NOUN
ftr-317	179	32	law	law	NOUN
ftr-317	179	33	should	should	AUX
ftr-317	179	34	not	not	PART
ftr-317	179	35	operate	operate	VERB
ftr-317	179	36	to	to	PART
ftr-317	179	37	deter	deter	VERB
ftr-317	179	38	the	the	DET
ftr-317	179	39	formation	formation	NOUN
ftr-317	179	40	of	of	ADP
ftr-317	179	41	cooperative	cooperative	ADJ
ftr-317	179	42	ventures	venture	NOUN
ftr-317	179	43	in	in	ADP
ftr-317	179	44	which	which	PRON
ftr-317	179	45	people	people	NOUN
ftr-317	179	46	pool	pool	VERB
ftr-317	179	47	their	their	PRON
ftr-317	179	48	labor	labor	NOUN
ftr-317	179	49	for	for	ADP
ftr-317	179	50	a	a	DET
ftr-317	179	51	common	common	ADJ
ftr-317	179	52	personal	personal	ADJ
ftr-317	179	53	goal.‖	goal.‖	NOUN
ftr-317	179	54	25	25	NUM
ftr-317	179	55	we	we	PRON
ftr-317	179	56	agree	agree	VERB
ftr-317	179	57	with	with	ADP
ftr-317	179	58	professor	professor	NOUN
ftr-317	179	59	kahn‘s	kahn‘s	PROPN
ftr-317	179	60	assessment	assessment	NOUN
ftr-317	179	61	of	of	ADP
ftr-317	179	62	the	the	DET
ftr-317	179	63	importance	importance	NOUN
ftr-317	179	64	of	of	ADP
ftr-317	179	65	administrability	administrability	NOUN
ftr-317	179	66	,	,	PUNCT
ftr-317	179	67	privacy	privacy	NOUN
ftr-317	179	68	,	,	PUNCT
ftr-317	179	69	and	and	CCONJ
ftr-317	179	70	social	social	ADJ
ftr-317	179	71	cooperation	cooperation	NOUN
ftr-317	179	72	as	as	ADP
ftr-317	179	73	social	social	ADJ
ftr-317	179	74	policies	policy	NOUN
ftr-317	179	75	and	and	CCONJ
ftr-317	179	76	believe	believe	VERB
ftr-317	179	77	that	that	SCONJ
ftr-317	179	78	by	by	ADP
ftr-317	179	79	invoking	invoke	VERB
ftr-317	179	80	them	they	PRON
ftr-317	179	81	,	,	PUNCT
ftr-317	179	82	he	he	PRON
ftr-317	179	83	is	be	AUX
ftr-317	179	84	identifying	identify	VERB
ftr-317	179	85	what	what	PRON
ftr-317	179	86	we	we	PRON
ftr-317	179	87	refer	refer	VERB
ftr-317	179	88	to	to	ADP
ftr-317	179	89	as	as	ADP
ftr-317	179	90	values	value	NOUN
ftr-317	179	91	.	.	PUNCT
ftr-317	180	1	his	his	PRON
ftr-317	180	2	article	article	NOUN
ftr-317	180	3	begins	begin	VERB
ftr-317	180	4	to	to	PART
ftr-317	180	5	create	create	VERB
ftr-317	180	6	a	a	DET
ftr-317	180	7	taxonomy	taxonomy	NOUN
ftr-317	180	8	of	of	ADP
ftr-317	180	9	relevant	relevant	ADJ
ftr-317	180	10	values	value	NOUN
ftr-317	180	11	,	,	PUNCT
ftr-317	180	12	and	and	CCONJ
ftr-317	180	13	in	in	ADP
ftr-317	180	14	doing	do	VERB
ftr-317	180	15	so	so	ADV
ftr-317	180	16	,	,	PUNCT
ftr-317	180	17	24	24	NUM
ftr-317	180	18	.	.	PUNCT
ftr-317	181	1	i	i	PRON
ftr-317	181	2	d.	d.	PROPN
ftr-317	181	3	at	at	ADP
ftr-317	181	4	688–89	688–89	NUM
ftr-317	181	5	(	(	PUNCT
ftr-317	181	6	footnote	footnote	NOUN
ftr-317	181	7	omitted	omit	VERB
ftr-317	181	8	)	)	PUNCT
ftr-317	181	9	.	.	PUNCT
ftr-317	182	1	25	25	NUM
ftr-317	182	2	.	.	PUNCT
ftr-317	183	1	i	i	PRON
ftr-317	183	2	d.	d.	PROPN
ftr-317	183	3	at	at	ADP
ftr-317	183	4	693	693	NUM
ftr-317	183	5	.	.	PUNCT
ftr-317	183	6	2012	2012	NUM
ftr-317	183	7	]	]	PUNCT
ftr-317	183	8	the	the	DET
ftr-317	183	9	definition	definition	NOUN
ftr-317	183	10	of	of	ADP
ftr-317	183	11	income	income	NOUN
ftr-317	183	12	109	109	NUM
ftr-317	183	13	he	he	PRON
ftr-317	183	14	has	have	AUX
ftr-317	183	15	helped	help	VERB
ftr-317	183	16	us	we	PRON
ftr-317	183	17	to	to	PART
ftr-317	183	18	refine	refine	VERB
ftr-317	183	19	our	our	PRON
ftr-317	183	20	own	own	ADJ
ftr-317	183	21	thinking	thinking	NOUN
ftr-317	183	22	.	.	PUNCT
ftr-317	184	1	we	we	PRON
ftr-317	184	2	fully	fully	ADV
ftr-317	184	3	agree	agree	VERB
ftr-317	184	4	with	with	ADP
ftr-317	184	5	professor	professor	NOUN
ftr-317	184	6	kahn	kahn	PROPN
ftr-317	184	7	that	that	SCONJ
ftr-317	184	8	the	the	DET
ftr-317	184	9	values	value	NOUN
ftr-317	184	10	he	he	PRON
ftr-317	184	11	identifies	identify	VERB
ftr-317	184	12	are	be	AUX
ftr-317	184	13	important	important	ADJ
ftr-317	184	14	and	and	CCONJ
ftr-317	184	15	must	must	AUX
ftr-317	184	16	be	be	AUX
ftr-317	184	17	considered	consider	VERB
ftr-317	184	18	when	when	SCONJ
ftr-317	184	19	deciding	decide	VERB
ftr-317	184	20	what	what	PRON
ftr-317	184	21	to	to	PART
ftr-317	184	22	include	include	VERB
ftr-317	184	23	in	in	ADP
ftr-317	184	24	the	the	DET
ftr-317	184	25	tax	tax	NOUN
ftr-317	184	26	base	base	NOUN
ftr-317	184	27	.	.	PUNCT
ftr-317	185	1	we	we	PRON
ftr-317	185	2	differ	differ	VERB
ftr-317	185	3	with	with	ADP
ftr-317	185	4	respect	respect	NOUN
ftr-317	185	5	to	to	ADP
ftr-317	185	6	where	where	SCONJ
ftr-317	185	7	our	our	PRON
ftr-317	185	8	respect	respect	NOUN
ftr-317	185	9	for	for	ADP
ftr-317	185	10	those	those	DET
ftr-317	185	11	values	value	NOUN
ftr-317	185	12	takes	take	VERB
ftr-317	185	13	us	we	PRON
ftr-317	185	14	.	.	PUNCT
ftr-317	186	1	for	for	ADP
ftr-317	186	2	each	each	PRON
ftr-317	186	3	of	of	ADP
ftr-317	186	4	the	the	DET
ftr-317	186	5	scenarios	scenario	NOUN
ftr-317	186	6	and	and	CCONJ
ftr-317	186	7	variations	variation	NOUN
ftr-317	186	8	,	,	PUNCT
ftr-317	186	9	professor	professor	NOUN
ftr-317	186	10	kahn‘s	kahn‘s	PROPN
ftr-317	186	11	analysis	analysis	NOUN
ftr-317	186	12	requires	require	VERB
ftr-317	186	13	a	a	DET
ftr-317	186	14	determination	determination	NOUN
ftr-317	186	15	of	of	ADP
ftr-317	186	16	whether	whether	SCONJ
ftr-317	186	17	the	the	DET
ftr-317	186	18	setting	setting	NOUN
ftr-317	186	19	is	be	AUX
ftr-317	186	20	commercial	commercial	ADJ
ftr-317	186	21	or	or	CCONJ
ftr-317	186	22	noncommercial	noncommercial	ADJ
ftr-317	186	23	.	.	PUNCT
ftr-317	187	1	our	our	PRON
ftr-317	187	2	thought	thought	NOUN
ftr-317	187	3	experiment	experiment	NOUN
ftr-317	187	4	requires	require	VERB
ftr-317	187	5	instead	instead	ADV
ftr-317	187	6	that	that	SCONJ
ftr-317	187	7	we	we	PRON
ftr-317	187	8	treat	treat	VERB
ftr-317	187	9	the	the	DET
ftr-317	187	10	definition	definition	NOUN
ftr-317	187	11	of	of	ADP
ftr-317	187	12	income	income	NOUN
ftr-317	187	13	as	as	ADP
ftr-317	187	14	a	a	DET
ftr-317	187	15	standard	standard	NOUN
ftr-317	187	16	,	,	PUNCT
ftr-317	187	17	the	the	DET
ftr-317	187	18	application	application	NOUN
ftr-317	187	19	of	of	ADP
ftr-317	187	20	which	which	PRON
ftr-317	187	21	depends	depend	VERB
ftr-317	187	22	on	on	ADP
ftr-317	187	23	the	the	DET
ftr-317	187	24	relevant	relevant	ADJ
ftr-317	187	25	values	value	NOUN
ftr-317	187	26	.	.	PUNCT
ftr-317	188	1	in	in	ADP
ftr-317	188	2	this	this	DET
ftr-317	188	3	case	case	NOUN
ftr-317	188	4	the	the	DET
ftr-317	188	5	values	value	NOUN
ftr-317	188	6	are	be	AUX
ftr-317	188	7	those	those	PRON
ftr-317	188	8	which	which	PRON
ftr-317	188	9	professor	professor	NOUN
ftr-317	188	10	kahn	kahn	PROPN
ftr-317	188	11	identifies	identify	VERB
ftr-317	188	12	—	—	PUNCT
ftr-317	188	13	administrability	administrability	NOUN
ftr-317	188	14	,	,	PUNCT
ftr-317	188	15	privacy	privacy	NOUN
ftr-317	188	16	,	,	PUNCT
ftr-317	188	17	improvement	improvement	NOUN
ftr-317	188	18	of	of	ADP
ftr-317	188	19	living	living	NOUN
ftr-317	188	20	standards	standard	NOUN
ftr-317	188	21	,	,	PUNCT
ftr-317	188	22	and	and	CCONJ
ftr-317	188	23	cooperation	cooperation	NOUN
ftr-317	188	24	—	—	PUNCT
ftr-317	188	25	along	along	ADP
ftr-317	188	26	with	with	ADP
ftr-317	188	27	others	other	NOUN
ftr-317	188	28	that	that	PRON
ftr-317	188	29	are	be	AUX
ftr-317	188	30	implied	imply	VERB
ftr-317	188	31	in	in	ADP
ftr-317	188	32	his	his	PRON
ftr-317	188	33	discussions	discussion	NOUN
ftr-317	188	34	of	of	ADP
ftr-317	188	35	specific	specific	ADJ
ftr-317	188	36	scenarios	scenario	NOUN
ftr-317	188	37	.	.	PUNCT
ftr-317	189	1	when	when	SCONJ
ftr-317	189	2	we	we	PRON
ftr-317	189	3	do	do	VERB
ftr-317	189	4	that	that	PRON
ftr-317	189	5	,	,	PUNCT
ftr-317	189	6	the	the	DET
ftr-317	189	7	important	important	ADJ
ftr-317	189	8	facts	fact	NOUN
ftr-317	189	9	in	in	ADP
ftr-317	189	10	the	the	DET
ftr-317	189	11	scenarios	scenario	NOUN
ftr-317	189	12	,	,	PUNCT
ftr-317	189	13	now	now	ADV
ftr-317	189	14	illuminated	illuminate	VERB
ftr-317	189	15	by	by	ADP
ftr-317	189	16	the	the	DET
ftr-317	189	17	values	value	NOUN
ftr-317	189	18	,	,	PUNCT
ftr-317	189	19	become	become	VERB
ftr-317	189	20	apparent	apparent	ADJ
ftr-317	189	21	.	.	PUNCT
ftr-317	190	1	but	but	CCONJ
ftr-317	190	2	the	the	DET
ftr-317	190	3	income	income	NOUN
ftr-317	190	4	-	-	PUNCT
ftr-317	190	5	as	as	ADP
ftr-317	190	6	-	-	PUNCT
ftr-317	190	7	standard	standard	ADJ
ftr-317	190	8	analysis	analysis	NOUN
ftr-317	190	9	that	that	PRON
ftr-317	190	10	we	we	PRON
ftr-317	190	11	advocate	advocate	VERB
ftr-317	190	12	in	in	ADP
ftr-317	190	13	defining	define	VERB
ftr-317	190	14	income	income	NOUN
ftr-317	190	15	,	,	PUNCT
ftr-317	190	16	and	and	CCONJ
ftr-317	190	17	which	which	PRON
ftr-317	190	18	our	our	PRON
ftr-317	190	19	thought	thought	NOUN
ftr-317	190	20	experiment	experiment	NOUN
ftr-317	190	21	applies	apply	VERB
ftr-317	190	22	here	here	ADV
ftr-317	190	23	,	,	PUNCT
ftr-317	190	24	does	do	AUX
ftr-317	190	25	not	not	PART
ftr-317	190	26	stop	stop	VERB
ftr-317	190	27	with	with	ADP
ftr-317	190	28	an	an	DET
ftr-317	190	29	identification	identification	NOUN
ftr-317	190	30	of	of	ADP
ftr-317	190	31	the	the	DET
ftr-317	190	32	relevant	relevant	ADJ
ftr-317	190	33	values	value	NOUN
ftr-317	190	34	.	.	PUNCT
ftr-317	191	1	identification	identification	NOUN
ftr-317	191	2	can	can	AUX
ftr-317	191	3	not	not	PART
ftr-317	191	4	suffice	suffice	VERB
ftr-317	191	5	when	when	SCONJ
ftr-317	191	6	some	some	PRON
ftr-317	191	7	of	of	ADP
ftr-317	191	8	the	the	DET
ftr-317	191	9	relevant	relevant	ADJ
ftr-317	191	10	values	value	NOUN
ftr-317	191	11	collide	collide	VERB
ftr-317	191	12	with	with	ADP
ftr-317	191	13	other	other	ADJ
ftr-317	191	14	relevant	relevant	ADJ
ftr-317	191	15	values	value	NOUN
ftr-317	191	16	.	.	PUNCT
ftr-317	192	1	indeed	indeed	ADV
ftr-317	192	2	,	,	PUNCT
ftr-317	192	3	it	it	PRON
ftr-317	192	4	is	be	AUX
ftr-317	192	5	precisely	precisely	ADV
ftr-317	192	6	because	because	SCONJ
ftr-317	192	7	of	of	ADP
ftr-317	192	8	such	such	ADJ
ftr-317	192	9	collisions	collision	NOUN
ftr-317	192	10	that	that	PRON
ftr-317	192	11	a	a	DET
ftr-317	192	12	standard	standard	NOUN
ftr-317	192	13	-	-	PUNCT
ftr-317	192	14	like	like	ADJ
ftr-317	192	15	,	,	PUNCT
ftr-317	192	16	rather	rather	ADV
ftr-317	192	17	than	than	ADP
ftr-317	192	18	a	a	DET
ftr-317	192	19	rulelike	rulelike	NOUN
ftr-317	192	20	formulation	formulation	NOUN
ftr-317	192	21	is	be	AUX
ftr-317	192	22	apt	apt	ADJ
ftr-317	192	23	in	in	ADP
ftr-317	192	24	defining	define	VERB
ftr-317	192	25	income	income	NOUN
ftr-317	192	26	.	.	PUNCT
ftr-317	193	1	26	26	NUM
ftr-317	193	2	colliding	collide	VERB
ftr-317	193	3	values	value	NOUN
ftr-317	193	4	require	require	VERB
ftr-317	193	5	choosing	choose	VERB
ftr-317	193	6	which	which	DET
ftr-317	193	7	values	value	NOUN
ftr-317	193	8	will	will	AUX
ftr-317	193	9	prevail	prevail	VERB
ftr-317	193	10	in	in	ADP
ftr-317	193	11	any	any	DET
ftr-317	193	12	given	give	VERB
ftr-317	193	13	case	case	NOUN
ftr-317	193	14	,	,	PUNCT
ftr-317	193	15	and	and	CCONJ
ftr-317	193	16	as	as	SCONJ
ftr-317	193	17	we	we	PRON
ftr-317	193	18	will	will	AUX
ftr-317	193	19	discuss	discuss	VERB
ftr-317	193	20	in	in	ADP
ftr-317	193	21	part	part	NOUN
ftr-317	193	22	iii	iii	NOUN
ftr-317	193	23	,	,	PUNCT
ftr-317	193	24	that	that	PRON
ftr-317	193	25	is	be	AUX
ftr-317	193	26	something	something	PRON
ftr-317	193	27	that	that	PRON
ftr-317	193	28	can	can	AUX
ftr-317	193	29	only	only	ADV
ftr-317	193	30	be	be	AUX
ftr-317	193	31	accomplished	accomplish	VERB
ftr-317	193	32	by	by	ADP
ftr-317	193	33	deploying	deploy	VERB
ftr-317	193	34	a	a	DET
ftr-317	193	35	standard	standard	NOUN
ftr-317	193	36	.	.	PUNCT
ftr-317	194	1	professor	professor	NOUN
ftr-317	194	2	kahn‘s	kahn‘s	PROPN
ftr-317	194	3	scenarios	scenario	NOUN
ftr-317	194	4	are	be	AUX
ftr-317	194	5	especially	especially	ADV
ftr-317	194	6	helpful	helpful	ADJ
ftr-317	194	7	in	in	ADP
ftr-317	194	8	illustrating	illustrate	VERB
ftr-317	194	9	this	this	DET
ftr-317	194	10	collision	collision	NOUN
ftr-317	194	11	of	of	ADP
ftr-317	194	12	values	value	NOUN
ftr-317	194	13	,	,	PUNCT
ftr-317	194	14	so	so	SCONJ
ftr-317	194	15	we	we	PRON
ftr-317	194	16	turn	turn	VERB
ftr-317	194	17	to	to	ADP
ftr-317	194	18	them	they	PRON
ftr-317	194	19	now	now	ADV
ftr-317	194	20	as	as	SCONJ
ftr-317	194	21	we	we	PRON
ftr-317	194	22	pursue	pursue	VERB
ftr-317	194	23	our	our	PRON
ftr-317	194	24	thought	thought	NOUN
ftr-317	194	25	experiment	experiment	NOUN
ftr-317	194	26	to	to	PART
ftr-317	194	27	illustrate	illustrate	VERB
ftr-317	194	28	the	the	DET
ftr-317	194	29	operation	operation	NOUN
ftr-317	194	30	the	the	DET
ftr-317	194	31	income	income	NOUN
ftr-317	194	32	-	-	PUNCT
ftr-317	194	33	as	as	ADP
ftr-317	194	34	-	-	PUNCT
ftr-317	194	35	standard	standard	ADJ
ftr-317	194	36	approach	approach	NOUN
ftr-317	194	37	.	.	PUNCT
ftr-317	195	1	for	for	ADP
ftr-317	195	2	ease	ease	NOUN
ftr-317	195	3	of	of	ADP
ftr-317	195	4	identification	identification	NOUN
ftr-317	195	5	and	and	CCONJ
ftr-317	195	6	recollection	recollection	NOUN
ftr-317	195	7	,	,	PUNCT
ftr-317	195	8	we	we	PRON
ftr-317	195	9	will	will	AUX
ftr-317	195	10	refer	refer	VERB
ftr-317	195	11	to	to	ADP
ftr-317	195	12	the	the	DET
ftr-317	195	13	scenarios	scenario	NOUN
ftr-317	195	14	by	by	ADP
ftr-317	195	15	the	the	DET
ftr-317	195	16	roles	role	NOUN
ftr-317	195	17	that	that	PRON
ftr-317	195	18	their	their	PRON
ftr-317	195	19	protagonists	protagonist	NOUN
ftr-317	195	20	play	play	VERB
ftr-317	195	21	.	.	PUNCT
ftr-317	196	1	a.	a.	NOUN
ftr-317	196	2	the	the	DET
ftr-317	196	3	doctor	doctor	NOUN
ftr-317	196	4	and	and	CCONJ
ftr-317	196	5	the	the	DET
ftr-317	196	6	lawyer	lawyer	NOUN
ftr-317	196	7	professor	professor	PROPN
ftr-317	196	8	kahn	kahn	PROPN
ftr-317	196	9	begins	begin	VERB
ftr-317	196	10	his	his	PRON
ftr-317	196	11	analysis	analysis	NOUN
ftr-317	196	12	by	by	ADP
ftr-317	196	13	describing	describe	VERB
ftr-317	196	14	an	an	DET
ftr-317	196	15	example	example	NOUN
ftr-317	196	16	of	of	ADP
ftr-317	196	17	an	an	DET
ftr-317	196	18	exchange	exchange	NOUN
ftr-317	196	19	of	of	ADP
ftr-317	196	20	services	service	NOUN
ftr-317	196	21	which	which	PRON
ftr-317	196	22	he	he	PRON
ftr-317	196	23	believes	believe	VERB
ftr-317	196	24	—	—	PUNCT
ftr-317	196	25	and	and	CCONJ
ftr-317	196	26	we	we	PRON
ftr-317	196	27	agree	agree	VERB
ftr-317	196	28	—	—	PUNCT
ftr-317	196	29	produces	produce	VERB
ftr-317	196	30	income	income	NOUN
ftr-317	196	31	for	for	ADP
ftr-317	196	32	both	both	DET
ftr-317	196	33	parties	party	NOUN
ftr-317	196	34	.	.	PUNCT
ftr-317	197	1	the	the	DET
ftr-317	197	2	exchange	exchange	NOUN
ftr-317	197	3	that	that	PRON
ftr-317	197	4	so	so	ADV
ftr-317	197	5	clearly	clearly	ADV
ftr-317	197	6	produces	produce	VERB
ftr-317	197	7	income	income	NOUN
ftr-317	197	8	is	be	AUX
ftr-317	197	9	that	that	SCONJ
ftr-317	197	10	described	describe	VERB
ftr-317	197	11	in	in	ADP
ftr-317	197	12	the	the	DET
ftr-317	197	13	first	first	ADJ
ftr-317	197	14	iteration	iteration	NOUN
ftr-317	197	15	of	of	ADP
ftr-317	197	16	the	the	DET
ftr-317	197	17	first	first	ADJ
ftr-317	197	18	scenario	scenario	NOUN
ftr-317	197	19	,	,	PUNCT
ftr-317	197	20	which	which	PRON
ftr-317	197	21	involves	involve	VERB
ftr-317	197	22	a	a	DET
ftr-317	197	23	doctor	doctor	NOUN
ftr-317	197	24	(	(	PUNCT
ftr-317	197	25	the	the	DET
ftr-317	197	26	doctor	doctor	NOUN
ftr-317	197	27	)	)	PUNCT
ftr-317	197	28	and	and	CCONJ
ftr-317	197	29	a	a	DET
ftr-317	197	30	lawyer	lawyer	NOUN
ftr-317	197	31	(	(	PUNCT
ftr-317	197	32	the	the	DET
ftr-317	197	33	lawyer	lawyer	NOUN
ftr-317	197	34	)	)	PUNCT
ftr-317	197	35	.	.	PUNCT
ftr-317	198	1	if	if	SCONJ
ftr-317	198	2	the	the	DET
ftr-317	198	3	doctor	doctor	NOUN
ftr-317	198	4	performs	perform	VERB
ftr-317	198	5	surgery	surgery	NOUN
ftr-317	198	6	for	for	ADP
ftr-317	198	7	the	the	DET
ftr-317	198	8	lawyer	lawyer	NOUN
ftr-317	198	9	in	in	ADP
ftr-317	198	10	explicit	explicit	ADJ
ftr-317	198	11	exchange	exchange	NOUN
ftr-317	198	12	for	for	ADP
ftr-317	198	13	her	she	PRON
ftr-317	198	14	representing	represent	VERB
ftr-317	198	15	him	he	PRON
ftr-317	198	16	in	in	ADP
ftr-317	198	17	a	a	DET
ftr-317	198	18	divorce	divorce	NOUN
ftr-317	198	19	,	,	PUNCT
ftr-317	198	20	both	both	PRON
ftr-317	198	21	have	have	VERB
ftr-317	198	22	income	income	NOUN
ftr-317	198	23	in	in	ADP
ftr-317	198	24	the	the	DET
ftr-317	198	25	amount	amount	NOUN
ftr-317	198	26	of	of	ADP
ftr-317	198	27	the	the	DET
ftr-317	198	28	fair	fair	ADJ
ftr-317	198	29	market	market	NOUN
ftr-317	198	30	value	value	NOUN
ftr-317	198	31	of	of	ADP
ftr-317	198	32	their	their	PRON
ftr-317	198	33	services	service	NOUN
ftr-317	198	34	,	,	PUNCT
ftr-317	198	35	which	which	PRON
ftr-317	198	36	are	be	AUX
ftr-317	198	37	presumably	presumably	ADV
ftr-317	198	38	equal	equal	ADJ
ftr-317	198	39	under	under	ADP
ftr-317	198	40	these	these	DET
ftr-317	198	41	circumstances	circumstance	NOUN
ftr-317	198	42	.	.	PUNCT
ftr-317	199	1	an	an	DET
ftr-317	199	2	explicit	explicit	ADJ
ftr-317	199	3	,	,	PUNCT
ftr-317	199	4	bargained	bargain	VERB
ftr-317	199	5	-	-	PUNCT
ftr-317	199	6	for	for	ADP
ftr-317	199	7	exchange	exchange	NOUN
ftr-317	199	8	of	of	ADP
ftr-317	199	9	services	service	NOUN
ftr-317	199	10	like	like	ADP
ftr-317	199	11	this	this	PRON
ftr-317	199	12	constitutes	constitute	VERB
ftr-317	199	13	income	income	NOUN
ftr-317	199	14	because	because	SCONJ
ftr-317	199	15	the	the	DET
ftr-317	199	16	regulations	regulation	NOUN
ftr-317	199	17	provide	provide	VERB
ftr-317	199	18	that	that	SCONJ
ftr-317	199	19	―if	―if	NOUN
ftr-317	199	20	a	a	DET
ftr-317	199	21	taxpayer	taxpayer	NOUN
ftr-317	199	22	receives	receive	VERB
ftr-317	199	23	services	service	NOUN
ftr-317	199	24	from	from	ADP
ftr-317	199	25	another	another	PRON
ftr-317	199	26	as	as	ADP
ftr-317	199	27	payment	payment	NOUN
ftr-317	199	28	for	for	ADP
ftr-317	199	29	26	26	NUM
ftr-317	199	30	.	.	PUNCT
ftr-317	200	1	see	see	VERB
ftr-317	200	2	generally	generally	ADV
ftr-317	200	3	abreu	abreu	PROPN
ftr-317	200	4	&	&	CCONJ
ftr-317	200	5	greenstein	greenstein	PROPN
ftr-317	200	6	,	,	PUNCT
ftr-317	200	7	defining	define	VERB
ftr-317	200	8	income	income	NOUN
ftr-317	200	9	,	,	PUNCT
ftr-317	200	10	supra	supra	PROPN
ftr-317	200	11	note	note	NOUN
ftr-317	200	12	9	9	NUM
ftr-317	200	13	,	,	PUNCT
ftr-317	200	14	at	at	ADP
ftr-317	200	15	321–44	321–44	NUM
ftr-317	200	16	(	(	PUNCT
ftr-317	200	17	exploring	explore	VERB
ftr-317	200	18	the	the	DET
ftr-317	200	19	concept	concept	NOUN
ftr-317	200	20	of	of	ADP
ftr-317	200	21	aptness	aptness	NOUN
ftr-317	200	22	more	more	ADV
ftr-317	200	23	fully	fully	ADV
ftr-317	200	24	)	)	PUNCT
ftr-317	200	25	.	.	PUNCT
ftr-317	201	1	110	110	NUM
ftr-317	201	2	florida	florida	PROPN
ftr-317	201	3	tax	tax	NOUN
ftr-317	201	4	review	review	NOUN
ftr-317	201	5	[	[	X
ftr-317	201	6	vol	vol	NOUN
ftr-317	201	7	.	.	PUNCT
ftr-317	202	1	13:3	13:3	NUM
ftr-317	202	2	services	service	NOUN
ftr-317	202	3	rendered	render	VERB
ftr-317	202	4	by	by	ADP
ftr-317	202	5	the	the	DET
ftr-317	202	6	taxpayer	taxpayer	NOUN
ftr-317	202	7	,	,	PUNCT
ftr-317	202	8	each	each	DET
ftr-317	202	9	party	party	NOUN
ftr-317	202	10	will	will	AUX
ftr-317	202	11	realize	realize	VERB
ftr-317	202	12	gross	gross	ADJ
ftr-317	202	13	income	income	NOUN
ftr-317	202	14	equal	equal	ADJ
ftr-317	202	15	to	to	ADP
ftr-317	202	16	the	the	DET
ftr-317	202	17	value	value	NOUN
ftr-317	202	18	of	of	ADP
ftr-317	202	19	the	the	DET
ftr-317	202	20	services	service	NOUN
ftr-317	202	21	received	receive	VERB
ftr-317	202	22	from	from	ADP
ftr-317	202	23	the	the	DET
ftr-317	202	24	other.‖	other.‖	NOUN
ftr-317	202	25	27	27	NUM
ftr-317	202	26	this	this	DET
ftr-317	202	27	first	first	ADJ
ftr-317	202	28	scenario	scenario	NOUN
ftr-317	202	29	is	be	AUX
ftr-317	202	30	an	an	DET
ftr-317	202	31	easy	easy	ADJ
ftr-317	202	32	case	case	NOUN
ftr-317	202	33	because	because	SCONJ
ftr-317	202	34	both	both	PRON
ftr-317	202	35	an	an	DET
ftr-317	202	36	income	income	NOUN
ftr-317	202	37	-	-	PUNCT
ftr-317	202	38	as	as	ADP
ftr-317	202	39	-	-	PUNCT
ftr-317	202	40	rule	rule	NOUN
ftr-317	202	41	and	and	CCONJ
ftr-317	202	42	an	an	DET
ftr-317	202	43	income	income	NOUN
ftr-317	202	44	-	-	PUNCT
ftr-317	202	45	as	as	ADP
ftr-317	202	46	-	-	PUNCT
ftr-317	202	47	standard	standard	ADJ
ftr-317	202	48	analysis	analysis	NOUN
ftr-317	202	49	produce	produce	VERB
ftr-317	202	50	the	the	DET
ftr-317	202	51	same	same	ADJ
ftr-317	202	52	result	result	NOUN
ftr-317	202	53	.	.	PUNCT
ftr-317	203	1	if	if	SCONJ
ftr-317	203	2	the	the	DET
ftr-317	203	3	definition	definition	NOUN
ftr-317	203	4	of	of	ADP
ftr-317	203	5	income	income	NOUN
ftr-317	203	6	articulated	articulate	VERB
ftr-317	203	7	by	by	ADP
ftr-317	203	8	the	the	DET
ftr-317	203	9	supreme	supreme	PROPN
ftr-317	203	10	court	court	PROPN
ftr-317	203	11	in	in	ADP
ftr-317	203	12	glenshaw	glenshaw	ADJ
ftr-317	203	13	glass	glass	NOUN
ftr-317	203	14	—	—	PUNCT
ftr-317	203	15	that	that	DET
ftr-317	203	16	gross	gross	ADJ
ftr-317	203	17	income	income	NOUN
ftr-317	203	18	is	be	AUX
ftr-317	203	19	all	all	PRON
ftr-317	203	20	―accessions	―accession	NOUN
ftr-317	203	21	to	to	ADP
ftr-317	203	22	wealth	wealth	NOUN
ftr-317	203	23	,	,	PUNCT
ftr-317	203	24	clearly	clearly	ADV
ftr-317	203	25	realized	realize	VERB
ftr-317	203	26	,	,	PUNCT
ftr-317	203	27	over	over	ADP
ftr-317	203	28	which	which	PRON
ftr-317	203	29	the	the	DET
ftr-317	203	30	taxpayers	taxpayer	NOUN
ftr-317	203	31	have	have	VERB
ftr-317	203	32	complete	complete	ADJ
ftr-317	203	33	dominion‖	dominion‖	NOUN
ftr-317	203	34	28	28	NUM
ftr-317	203	35	—	—	PUNCT
ftr-317	203	36	is	be	AUX
ftr-317	203	37	a	a	DET
ftr-317	203	38	rule	rule	NOUN
ftr-317	203	39	,	,	PUNCT
ftr-317	203	40	both	both	CCONJ
ftr-317	203	41	the	the	DET
ftr-317	203	42	doctor	doctor	NOUN
ftr-317	203	43	and	and	CCONJ
ftr-317	203	44	the	the	DET
ftr-317	203	45	lawyer	lawyer	NOUN
ftr-317	203	46	have	have	VERB
ftr-317	203	47	income	income	NOUN
ftr-317	203	48	.	.	PUNCT
ftr-317	204	1	the	the	DET
ftr-317	204	2	receipt	receipt	NOUN
ftr-317	204	3	of	of	ADP
ftr-317	204	4	legal	legal	ADJ
ftr-317	204	5	services	service	NOUN
ftr-317	204	6	and	and	CCONJ
ftr-317	204	7	surgery	surgery	NOUN
ftr-317	204	8	,	,	PUNCT
ftr-317	204	9	respectively	respectively	ADV
ftr-317	204	10	,	,	PUNCT
ftr-317	204	11	without	without	ADP
ftr-317	204	12	a	a	DET
ftr-317	204	13	diminution	diminution	NOUN
ftr-317	204	14	in	in	ADP
ftr-317	204	15	resources	resource	NOUN
ftr-317	204	16	to	to	PART
ftr-317	204	17	pay	pay	VERB
ftr-317	204	18	therefor	therefor	ADV
ftr-317	204	19	,	,	PUNCT
ftr-317	204	20	has	have	AUX
ftr-317	204	21	made	make	VERB
ftr-317	204	22	each	each	DET
ftr-317	204	23	better	well	ADJ
ftr-317	204	24	off	off	ADP
ftr-317	204	25	.	.	PUNCT
ftr-317	205	1	the	the	DET
ftr-317	205	2	transaction	transaction	NOUN
ftr-317	205	3	described	describe	VERB
ftr-317	205	4	is	be	AUX
ftr-317	205	5	equivalent	equivalent	ADJ
ftr-317	205	6	to	to	ADP
ftr-317	205	7	one	one	NUM
ftr-317	205	8	where	where	SCONJ
ftr-317	205	9	the	the	DET
ftr-317	205	10	lawyer	lawyer	NOUN
ftr-317	205	11	pays	pay	VERB
ftr-317	205	12	the	the	DET
ftr-317	205	13	doctor	doctor	NOUN
ftr-317	205	14	for	for	ADP
ftr-317	205	15	his	his	PRON
ftr-317	205	16	services	service	NOUN
ftr-317	205	17	in	in	ADP
ftr-317	205	18	cash	cash	NOUN
ftr-317	205	19	and	and	CCONJ
ftr-317	205	20	the	the	DET
ftr-317	205	21	doctor	doctor	NOUN
ftr-317	205	22	takes	take	VERB
ftr-317	205	23	that	that	DET
ftr-317	205	24	cash	cash	NOUN
ftr-317	205	25	and	and	CCONJ
ftr-317	205	26	uses	use	VERB
ftr-317	205	27	it	it	PRON
ftr-317	205	28	to	to	PART
ftr-317	205	29	pay	pay	VERB
ftr-317	205	30	the	the	DET
ftr-317	205	31	lawyer	lawyer	NOUN
ftr-317	205	32	;	;	PUNCT
ftr-317	205	33	neither	neither	CCONJ
ftr-317	205	34	the	the	DET
ftr-317	205	35	lawyer	lawyer	NOUN
ftr-317	205	36	nor	nor	CCONJ
ftr-317	205	37	the	the	DET
ftr-317	205	38	doctor	doctor	NOUN
ftr-317	205	39	has	have	VERB
ftr-317	205	40	any	any	DET
ftr-317	205	41	more	more	ADJ
ftr-317	205	42	or	or	CCONJ
ftr-317	205	43	less	less	ADJ
ftr-317	205	44	cash	cash	NOUN
ftr-317	205	45	as	as	ADP
ftr-317	205	46	a	a	DET
ftr-317	205	47	result	result	NOUN
ftr-317	205	48	of	of	ADP
ftr-317	205	49	the	the	DET
ftr-317	205	50	two	two	NUM
ftr-317	205	51	transactions	transaction	NOUN
ftr-317	205	52	,	,	PUNCT
ftr-317	205	53	and	and	CCONJ
ftr-317	205	54	each	each	PRON
ftr-317	205	55	has	have	AUX
ftr-317	205	56	received	receive	VERB
ftr-317	205	57	services	service	NOUN
ftr-317	205	58	from	from	ADP
ftr-317	205	59	the	the	DET
ftr-317	205	60	other	other	ADJ
ftr-317	205	61	.	.	PUNCT
ftr-317	206	1	however	however	ADV
ftr-317	206	2	,	,	PUNCT
ftr-317	206	3	both	both	CCONJ
ftr-317	206	4	the	the	DET
ftr-317	206	5	doctor	doctor	NOUN
ftr-317	206	6	and	and	CCONJ
ftr-317	206	7	the	the	DET
ftr-317	206	8	lawyer	lawyer	NOUN
ftr-317	206	9	have	have	AUX
ftr-317	206	10	realized	realize	VERB
ftr-317	206	11	accessions	accession	NOUN
ftr-317	206	12	to	to	ADP
ftr-317	206	13	their	their	PRON
ftr-317	206	14	respective	respective	ADJ
ftr-317	206	15	wealth	wealth	NOUN
ftr-317	206	16	when	when	SCONJ
ftr-317	206	17	they	they	PRON
ftr-317	206	18	receive	receive	VERB
ftr-317	206	19	cash	cash	NOUN
ftr-317	206	20	in	in	ADP
ftr-317	206	21	exchange	exchange	NOUN
ftr-317	206	22	for	for	ADP
ftr-317	206	23	the	the	DET
ftr-317	206	24	services	service	NOUN
ftr-317	206	25	they	they	PRON
ftr-317	206	26	perform	perform	VERB
ftr-317	206	27	,	,	PUNCT
ftr-317	206	28	and	and	CCONJ
ftr-317	206	29	the	the	DET
ftr-317	206	30	fact	fact	NOUN
ftr-317	206	31	that	that	SCONJ
ftr-317	206	32	they	they	PRON
ftr-317	206	33	use	use	VERB
ftr-317	206	34	that	that	DET
ftr-317	206	35	cash	cash	NOUN
ftr-317	206	36	to	to	PART
ftr-317	206	37	pay	pay	VERB
ftr-317	206	38	for	for	ADP
ftr-317	206	39	a	a	DET
ftr-317	206	40	service	service	NOUN
ftr-317	206	41	does	do	AUX
ftr-317	206	42	not	not	PART
ftr-317	206	43	remove	remove	VERB
ftr-317	206	44	the	the	DET
ftr-317	206	45	realization	realization	NOUN
ftr-317	206	46	of	of	ADP
ftr-317	206	47	income	income	NOUN
ftr-317	206	48	upon	upon	SCONJ
ftr-317	206	49	receipt	receipt	NOUN
ftr-317	206	50	.	.	PUNCT
ftr-317	207	1	when	when	SCONJ
ftr-317	207	2	a	a	DET
ftr-317	207	3	transaction	transaction	NOUN
ftr-317	207	4	in	in	ADP
ftr-317	207	5	which	which	PRON
ftr-317	207	6	cash	cash	NOUN
ftr-317	207	7	is	be	AUX
ftr-317	207	8	paid	pay	VERB
ftr-317	207	9	is	be	AUX
ftr-317	207	10	economically	economically	ADV
ftr-317	207	11	the	the	DET
ftr-317	207	12	same	same	ADJ
ftr-317	207	13	as	as	ADP
ftr-317	207	14	one	one	NUM
ftr-317	207	15	in	in	ADP
ftr-317	207	16	which	which	PRON
ftr-317	207	17	no	no	DET
ftr-317	207	18	cash	cash	NOUN
ftr-317	207	19	is	be	AUX
ftr-317	207	20	exchanged	exchange	VERB
ftr-317	207	21	,	,	PUNCT
ftr-317	207	22	a	a	DET
ftr-317	207	23	view	view	NOUN
ftr-317	207	24	of	of	ADP
ftr-317	207	25	income	income	NOUN
ftr-317	207	26	-	-	PUNCT
ftr-317	207	27	as	as	ADP
ftr-317	207	28	-	-	PUNCT
ftr-317	207	29	rule	rule	NOUN
ftr-317	207	30	must	must	AUX
ftr-317	207	31	tax	tax	VERB
ftr-317	207	32	both	both	DET
ftr-317	207	33	transactions	transaction	NOUN
ftr-317	207	34	equally	equally	ADV
ftr-317	207	35	.	.	PUNCT
ftr-317	208	1	a	a	DET
ftr-317	208	2	view	view	NOUN
ftr-317	208	3	of	of	ADP
ftr-317	208	4	income	income	NOUN
ftr-317	208	5	-	-	PUNCT
ftr-317	208	6	as	as	ADP
ftr-317	208	7	-	-	PUNCT
ftr-317	208	8	standard	standard	NOUN
ftr-317	208	9	produces	produce	VERB
ftr-317	208	10	the	the	DET
ftr-317	208	11	same	same	ADJ
ftr-317	208	12	result	result	NOUN
ftr-317	208	13	.	.	PUNCT
ftr-317	209	1	the	the	DET
ftr-317	209	2	value	value	NOUN
ftr-317	209	3	of	of	ADP
ftr-317	209	4	horizontal	horizontal	ADJ
ftr-317	209	5	equity	equity	NOUN
ftr-317	209	6	supports	support	VERB
ftr-317	209	7	taxation	taxation	NOUN
ftr-317	209	8	of	of	ADP
ftr-317	209	9	both	both	CCONJ
ftr-317	209	10	the	the	DET
ftr-317	209	11	doctor	doctor	NOUN
ftr-317	209	12	and	and	CCONJ
ftr-317	209	13	the	the	DET
ftr-317	209	14	lawyer	lawyer	NOUN
ftr-317	209	15	because	because	SCONJ
ftr-317	209	16	it	it	PRON
ftr-317	209	17	supports	support	VERB
ftr-317	209	18	taxing	tax	VERB
ftr-317	209	19	economically	economically	ADV
ftr-317	209	20	equivalent	equivalent	ADJ
ftr-317	209	21	transactions	transaction	NOUN
ftr-317	209	22	equivalently	equivalently	ADV
ftr-317	209	23	.	.	PUNCT
ftr-317	210	1	while	while	SCONJ
ftr-317	210	2	other	other	ADJ
ftr-317	210	3	values	value	NOUN
ftr-317	210	4	,	,	PUNCT
ftr-317	210	5	such	such	ADJ
ftr-317	210	6	as	as	ADP
ftr-317	210	7	administrability	administrability	NOUN
ftr-317	210	8	,	,	PUNCT
ftr-317	210	9	might	might	AUX
ftr-317	210	10	point	point	VERB
ftr-317	210	11	to	to	ADP
ftr-317	210	12	a	a	DET
ftr-317	210	13	different	different	ADJ
ftr-317	210	14	conclusion	conclusion	NOUN
ftr-317	210	15	and	and	CCONJ
ftr-317	210	16	create	create	VERB
ftr-317	210	17	a	a	DET
ftr-317	210	18	potential	potential	ADJ
ftr-317	210	19	collision	collision	NOUN
ftr-317	210	20	of	of	ADP
ftr-317	210	21	values	value	NOUN
ftr-317	210	22	in	in	ADP
ftr-317	210	23	this	this	DET
ftr-317	210	24	case	case	NOUN
ftr-317	210	25	,	,	PUNCT
ftr-317	210	26	the	the	DET
ftr-317	210	27	administrability	administrability	NOUN
ftr-317	210	28	problems	problem	NOUN
ftr-317	210	29	are	be	AUX
ftr-317	210	30	relatively	relatively	ADV
ftr-317	210	31	minor	minor	ADJ
ftr-317	210	32	.	.	PUNCT
ftr-317	211	1	ascertaining	ascertain	VERB
ftr-317	211	2	the	the	DET
ftr-317	211	3	value	value	NOUN
ftr-317	211	4	of	of	ADP
ftr-317	211	5	the	the	DET
ftr-317	211	6	services	service	NOUN
ftr-317	211	7	exchanged	exchange	VERB
ftr-317	211	8	is	be	AUX
ftr-317	211	9	not	not	PART
ftr-317	211	10	difficult	difficult	ADJ
ftr-317	211	11	since	since	SCONJ
ftr-317	211	12	there	there	PRON
ftr-317	211	13	is	be	VERB
ftr-317	211	14	an	an	DET
ftr-317	211	15	active	active	ADJ
ftr-317	211	16	market	market	NOUN
ftr-317	211	17	for	for	ADP
ftr-317	211	18	both	both	PRON
ftr-317	211	19	.	.	PUNCT
ftr-317	212	1	other	other	ADJ
ftr-317	212	2	important	important	ADJ
ftr-317	212	3	values	value	NOUN
ftr-317	212	4	,	,	PUNCT
ftr-317	212	5	such	such	ADJ
ftr-317	212	6	as	as	ADP
ftr-317	212	7	privacy	privacy	NOUN
ftr-317	212	8	,	,	PUNCT
ftr-317	212	9	do	do	AUX
ftr-317	212	10	not	not	PART
ftr-317	212	11	pose	pose	VERB
ftr-317	212	12	grave	grave	ADJ
ftr-317	212	13	concerns	concern	NOUN
ftr-317	212	14	because	because	SCONJ
ftr-317	212	15	of	of	ADP
ftr-317	212	16	the	the	DET
ftr-317	212	17	public	public	ADJ
ftr-317	212	18	nature	nature	NOUN
ftr-317	212	19	of	of	ADP
ftr-317	212	20	the	the	DET
ftr-317	212	21	services	service	NOUN
ftr-317	212	22	.	.	PUNCT
ftr-317	213	1	neither	neither	CCONJ
ftr-317	213	2	the	the	DET
ftr-317	213	3	receipt	receipt	NOUN
ftr-317	213	4	of	of	ADP
ftr-317	213	5	surgery	surgery	NOUN
ftr-317	213	6	nor	nor	CCONJ
ftr-317	213	7	of	of	ADP
ftr-317	213	8	legal	legal	ADJ
ftr-317	213	9	representation	representation	NOUN
ftr-317	213	10	in	in	ADP
ftr-317	213	11	a	a	DET
ftr-317	213	12	divorce	divorce	NOUN
ftr-317	213	13	proceeding	proceeding	NOUN
ftr-317	213	14	are	be	AUX
ftr-317	213	15	private	private	ADJ
ftr-317	213	16	events	event	NOUN
ftr-317	213	17	.	.	PUNCT
ftr-317	214	1	both	both	CCONJ
ftr-317	214	2	the	the	DET
ftr-317	214	3	doctor	doctor	NOUN
ftr-317	214	4	and	and	CCONJ
ftr-317	214	5	the	the	DET
ftr-317	214	6	lawyer	lawyer	NOUN
ftr-317	214	7	would	would	AUX
ftr-317	214	8	probably	probably	ADV
ftr-317	214	9	have	have	AUX
ftr-317	214	10	paid	pay	VERB
ftr-317	214	11	for	for	ADP
ftr-317	214	12	the	the	DET
ftr-317	214	13	services	service	NOUN
ftr-317	214	14	elsewhere	elsewhere	ADV
ftr-317	214	15	if	if	SCONJ
ftr-317	214	16	the	the	DET
ftr-317	214	17	exchange	exchange	NOUN
ftr-317	214	18	had	have	AUX
ftr-317	214	19	not	not	PART
ftr-317	214	20	been	be	AUX
ftr-317	214	21	possible	possible	ADJ
ftr-317	214	22	,	,	PUNCT
ftr-317	214	23	so	so	ADV
ftr-317	214	24	social	social	ADJ
ftr-317	214	25	cooperation	cooperation	NOUN
ftr-317	214	26	is	be	AUX
ftr-317	214	27	not	not	PART
ftr-317	214	28	diminished	diminish	VERB
ftr-317	214	29	.	.	PUNCT
ftr-317	215	1	horizontal	horizontal	ADJ
ftr-317	215	2	equity	equity	NOUN
ftr-317	215	3	requires	require	VERB
ftr-317	215	4	taxing	tax	VERB
ftr-317	215	5	a	a	DET
ftr-317	215	6	bargained	bargain	VERB
ftr-317	215	7	-	-	PUNCT
ftr-317	215	8	for	for	ADP
ftr-317	215	9	exchange	exchange	NOUN
ftr-317	215	10	that	that	PRON
ftr-317	215	11	produces	produce	VERB
ftr-317	215	12	the	the	DET
ftr-317	215	13	same	same	ADJ
ftr-317	215	14	result	result	NOUN
ftr-317	215	15	as	as	ADP
ftr-317	215	16	an	an	DET
ftr-317	215	17	arms	arm	NOUN
ftr-317	215	18	-	-	PUNCT
ftr-317	215	19	length	length	NOUN
ftr-317	215	20	transaction	transaction	NOUN
ftr-317	215	21	between	between	ADP
ftr-317	215	22	strangers	stranger	NOUN
ftr-317	215	23	for	for	ADP
ftr-317	215	24	cash	cash	NOUN
ftr-317	215	25	in	in	ADP
ftr-317	215	26	the	the	DET
ftr-317	215	27	same	same	ADJ
ftr-317	215	28	way	way	NOUN
ftr-317	215	29	in	in	ADP
ftr-317	215	30	which	which	PRON
ftr-317	215	31	the	the	DET
ftr-317	215	32	cash	cash	NOUN
ftr-317	215	33	transaction	transaction	NOUN
ftr-317	215	34	would	would	AUX
ftr-317	215	35	have	have	AUX
ftr-317	215	36	been	be	AUX
ftr-317	215	37	taxed	tax	VERB
ftr-317	215	38	;	;	PUNCT
ftr-317	215	39	in	in	ADP
ftr-317	215	40	the	the	DET
ftr-317	215	41	absence	absence	NOUN
ftr-317	215	42	of	of	ADP
ftr-317	215	43	strong	strong	ADJ
ftr-317	215	44	countervailing	countervailing	ADJ
ftr-317	215	45	values	value	NOUN
ftr-317	215	46	,	,	PUNCT
ftr-317	215	47	it	it	PRON
ftr-317	215	48	carries	carry	VERB
ftr-317	215	49	the	the	DET
ftr-317	215	50	day	day	NOUN
ftr-317	215	51	.	.	PUNCT
ftr-317	216	1	29	29	NUM
ftr-317	216	2	most	most	ADJ
ftr-317	216	3	cases	case	NOUN
ftr-317	216	4	27	27	NUM
ftr-317	216	5	.	.	PUNCT
ftr-317	217	1	kahn	kahn	PROPN
ftr-317	217	2	,	,	PUNCT
ftr-317	217	3	exclusion	exclusion	NOUN
ftr-317	217	4	from	from	ADP
ftr-317	217	5	income	income	NOUN
ftr-317	217	6	,	,	PUNCT
ftr-317	217	7	supra	supra	PROPN
ftr-317	217	8	note	note	NOUN
ftr-317	217	9	1	1	NUM
ftr-317	217	10	,	,	PUNCT
ftr-317	217	11	at	at	ADP
ftr-317	217	12	683	683	NUM
ftr-317	217	13	(	(	PUNCT
ftr-317	217	14	citing	cite	VERB
ftr-317	217	15	reg	reg	NOUN
ftr-317	217	16	.	.	PUNCT
ftr-317	218	1	§	§	PROPN
ftr-317	218	2	1.612(d)(1	1.612(d)(1	NUM
ftr-317	218	3	)	)	PUNCT
ftr-317	218	4	)	)	PUNCT
ftr-317	218	5	.	.	PUNCT
ftr-317	219	1	28	28	NUM
ftr-317	219	2	.	.	PUNCT
ftr-317	219	3	glenshaw	glenshaw	ADJ
ftr-317	219	4	glass	glass	NOUN
ftr-317	219	5	,	,	PUNCT
ftr-317	219	6	348	348	NUM
ftr-317	219	7	u.s	u.s	PROPN
ftr-317	219	8	.	.	PROPN
ftr-317	219	9	at	at	ADP
ftr-317	219	10	431	431	NUM
ftr-317	219	11	.	.	PUNCT
ftr-317	220	1	29	29	NUM
ftr-317	220	2	.	.	PUNCT
ftr-317	221	1	horizontal	horizontal	ADJ
ftr-317	221	2	equity	equity	PROPN
ftr-317	221	3	,	,	PUNCT
ftr-317	221	4	which	which	PRON
ftr-317	221	5	is	be	AUX
ftr-317	221	6	largely	largely	ADV
ftr-317	221	7	an	an	DET
ftr-317	221	8	economic	economic	ADJ
ftr-317	221	9	value	value	NOUN
ftr-317	221	10	because	because	SCONJ
ftr-317	221	11	it	it	PRON
ftr-317	221	12	seeks	seek	VERB
ftr-317	221	13	to	to	PART
ftr-317	221	14	tax	tax	VERB
ftr-317	221	15	economically	economically	ADV
ftr-317	221	16	equivalent	equivalent	ADJ
ftr-317	221	17	transactions	transaction	NOUN
ftr-317	221	18	equivalently	equivalently	ADV
ftr-317	221	19	(	(	PUNCT
ftr-317	221	20	it	it	PRON
ftr-317	221	21	is	be	AUX
ftr-317	221	22	also	also	ADV
ftr-317	221	23	a	a	DET
ftr-317	221	24	specific	specific	ADJ
ftr-317	221	25	instance	instance	NOUN
ftr-317	221	26	of	of	ADP
ftr-317	221	27	the	the	DET
ftr-317	221	28	value	value	NOUN
ftr-317	221	29	of	of	ADP
ftr-317	221	30	justice	justice	NOUN
ftr-317	221	31	)	)	PUNCT
ftr-317	221	32	,	,	PUNCT
ftr-317	221	33	outweighs	outweigh	VERB
ftr-317	221	34	administrability	administrability	NOUN
ftr-317	221	35	in	in	ADP
ftr-317	221	36	this	this	DET
ftr-317	221	37	case	case	NOUN
ftr-317	221	38	as	as	ADV
ftr-317	221	39	well	well	ADV
ftr-317	221	40	as	as	ADP
ftr-317	221	41	in	in	ADP
ftr-317	221	42	many	many	ADJ
ftr-317	221	43	others	other	NOUN
ftr-317	221	44	in	in	ADP
ftr-317	221	45	which	which	PRON
ftr-317	221	46	the	the	DET
ftr-317	221	47	principal	principal	ADJ
ftr-317	221	48	value	value	NOUN
ftr-317	221	49	pushing	push	VERB
ftr-317	221	50	against	against	ADP
ftr-317	221	51	taxation	taxation	NOUN
ftr-317	221	52	is	be	AUX
ftr-317	221	53	administrability	administrability	NOUN
ftr-317	221	54	.	.	PUNCT
ftr-317	222	1	we	we	PRON
ftr-317	222	2	note	note	VERB
ftr-317	222	3	,	,	PUNCT
ftr-317	222	4	however	however	ADV
ftr-317	222	5	,	,	PUNCT
ftr-317	222	6	that	that	SCONJ
ftr-317	222	7	when	when	SCONJ
ftr-317	222	8	administrability	administrability	NOUN
ftr-317	222	9	is	be	AUX
ftr-317	222	10	joined	join	VERB
ftr-317	222	11	by	by	ADP
ftr-317	222	12	other	other	ADJ
ftr-317	222	13	,	,	PUNCT
ftr-317	222	14	noneconomic	noneconomic	ADJ
ftr-317	222	15	values	value	NOUN
ftr-317	222	16	,	,	PUNCT
ftr-317	222	17	2012	2012	NUM
ftr-317	222	18	]	]	PUNCT
ftr-317	222	19	the	the	DET
ftr-317	222	20	definition	definition	NOUN
ftr-317	222	21	of	of	ADP
ftr-317	222	22	income	income	NOUN
ftr-317	222	23	111	111	NUM
ftr-317	222	24	involving	involve	VERB
ftr-317	222	25	bargained	bargain	VERB
ftr-317	222	26	-	-	PUNCT
ftr-317	222	27	for	for	ADP
ftr-317	222	28	exchanges	exchange	NOUN
ftr-317	222	29	are	be	AUX
ftr-317	222	30	of	of	ADP
ftr-317	222	31	this	this	DET
ftr-317	222	32	sort	sort	NOUN
ftr-317	222	33	,	,	PUNCT
ftr-317	222	34	and	and	CCONJ
ftr-317	222	35	the	the	DET
ftr-317	222	36	income	income	NOUN
ftr-317	222	37	-	-	PUNCT
ftr-317	222	38	as	as	ADP
ftr-317	222	39	-	-	PUNCT
ftr-317	222	40	rule	rule	NOUN
ftr-317	222	41	and	and	CCONJ
ftr-317	222	42	the	the	DET
ftr-317	222	43	income	income	NOUN
ftr-317	222	44	-	-	PUNCT
ftr-317	222	45	as	as	ADP
ftr-317	222	46	-	-	PUNCT
ftr-317	222	47	standard	standard	ADJ
ftr-317	222	48	approaches	approach	NOUN
ftr-317	222	49	produce	produce	VERB
ftr-317	222	50	identical	identical	ADJ
ftr-317	222	51	results	result	NOUN
ftr-317	222	52	.	.	PUNCT
ftr-317	223	1	since	since	SCONJ
ftr-317	223	2	the	the	DET
ftr-317	223	3	income	income	NOUN
ftr-317	223	4	-	-	PUNCT
ftr-317	223	5	as	as	ADP
ftr-317	223	6	-	-	PUNCT
ftr-317	223	7	rule	rule	NOUN
ftr-317	223	8	approach	approach	NOUN
ftr-317	223	9	is	be	AUX
ftr-317	223	10	both	both	PRON
ftr-317	223	11	much	much	ADV
ftr-317	223	12	easier	easy	ADJ
ftr-317	223	13	to	to	PART
ftr-317	223	14	apply	apply	VERB
ftr-317	223	15	and	and	CCONJ
ftr-317	223	16	consistent	consistent	ADJ
ftr-317	223	17	with	with	ADP
ftr-317	223	18	the	the	DET
ftr-317	223	19	tax	tax	NOUN
ftr-317	223	20	-	-	PUNCT
ftr-317	223	21	as	as	ADP
ftr-317	223	22	-	-	PUNCT
ftr-317	223	23	rules	rule	NOUN
ftr-317	223	24	reflex	reflex	NOUN
ftr-317	223	25	,	,	PUNCT
ftr-317	223	26	it	it	PRON
ftr-317	223	27	is	be	AUX
ftr-317	223	28	hardly	hardly	ADV
ftr-317	223	29	surprising	surprising	ADJ
ftr-317	223	30	that	that	SCONJ
ftr-317	223	31	income	income	NOUN
ftr-317	223	32	is	be	AUX
ftr-317	223	33	so	so	ADV
ftr-317	223	34	often	often	ADV
ftr-317	223	35	thought	think	VERB
ftr-317	223	36	to	to	PART
ftr-317	223	37	be	be	AUX
ftr-317	223	38	a	a	DET
ftr-317	223	39	rule	rule	NOUN
ftr-317	223	40	.	.	PUNCT
ftr-317	224	1	the	the	DET
ftr-317	224	2	possibility	possibility	NOUN
ftr-317	224	3	that	that	PRON
ftr-317	224	4	prompts	prompt	VERB
ftr-317	224	5	our	our	PRON
ftr-317	224	6	thought	thought	NOUN
ftr-317	224	7	experiment	experiment	NOUN
ftr-317	224	8	—	—	PUNCT
ftr-317	224	9	that	that	DET
ftr-317	224	10	income	income	NOUN
ftr-317	224	11	might	might	AUX
ftr-317	224	12	actually	actually	ADV
ftr-317	224	13	be	be	AUX
ftr-317	224	14	more	more	ADV
ftr-317	224	15	effectively	effectively	ADV
ftr-317	224	16	analyzed	analyze	VERB
ftr-317	224	17	as	as	ADP
ftr-317	224	18	a	a	DET
ftr-317	224	19	standard	standard	NOUN
ftr-317	224	20	—	—	PUNCT
ftr-317	224	21	does	do	AUX
ftr-317	224	22	not	not	PART
ftr-317	224	23	appear	appear	VERB
ftr-317	224	24	until	until	SCONJ
ftr-317	224	25	we	we	PRON
ftr-317	224	26	encounter	encounter	VERB
ftr-317	224	27	more	more	ADV
ftr-317	224	28	difficult	difficult	ADJ
ftr-317	224	29	cases	case	NOUN
ftr-317	224	30	.	.	PUNCT
ftr-317	225	1	quite	quite	ADV
ftr-317	225	2	usefully	usefully	ADV
ftr-317	225	3	,	,	PUNCT
ftr-317	225	4	professor	professor	NOUN
ftr-317	225	5	kahn‘s	kahn‘s	PROPN
ftr-317	225	6	scenarios	scenario	NOUN
ftr-317	225	7	provide	provide	VERB
ftr-317	225	8	us	we	PRON
ftr-317	225	9	with	with	ADP
ftr-317	225	10	such	such	ADJ
ftr-317	225	11	cases	case	NOUN
ftr-317	225	12	.	.	PUNCT
ftr-317	226	1	the	the	DET
ftr-317	226	2	first	first	ADJ
ftr-317	226	3	variation	variation	NOUN
ftr-317	226	4	of	of	ADP
ftr-317	226	5	the	the	DET
ftr-317	226	6	doctor	doctor	NOUN
ftr-317	226	7	/	/	SYM
ftr-317	226	8	lawyer	lawyer	NOUN
ftr-317	226	9	scenario	scenario	NOUN
ftr-317	226	10	is	be	AUX
ftr-317	226	11	also	also	ADV
ftr-317	226	12	easy	easy	ADJ
ftr-317	226	13	.	.	PUNCT
ftr-317	227	1	in	in	ADP
ftr-317	227	2	that	that	DET
ftr-317	227	3	variation	variation	NOUN
ftr-317	227	4	the	the	DET
ftr-317	227	5	doctor	doctor	NOUN
ftr-317	227	6	and	and	CCONJ
ftr-317	227	7	the	the	DET
ftr-317	227	8	lawyer	lawyer	NOUN
ftr-317	227	9	have	have	AUX
ftr-317	227	10	been	be	AUX
ftr-317	227	11	friends	friend	NOUN
ftr-317	227	12	since	since	SCONJ
ftr-317	227	13	childhood	childhood	NOUN
ftr-317	227	14	.	.	PUNCT
ftr-317	228	1	the	the	DET
ftr-317	228	2	lawyer	lawyer	NOUN
ftr-317	228	3	retains	retain	VERB
ftr-317	228	4	the	the	DET
ftr-317	228	5	doctor‘s	doctor‘s	PROPN
ftr-317	228	6	services	service	NOUN
ftr-317	228	7	,	,	PUNCT
ftr-317	228	8	but	but	CCONJ
ftr-317	228	9	,	,	PUNCT
ftr-317	228	10	after	after	SCONJ
ftr-317	228	11	the	the	DET
ftr-317	228	12	doctor	doctor	NOUN
ftr-317	228	13	performs	perform	VERB
ftr-317	228	14	the	the	DET
ftr-317	228	15	surgery	surgery	NOUN
ftr-317	228	16	,	,	PUNCT
ftr-317	228	17	he	he	PRON
ftr-317	228	18	tells	tell	VERB
ftr-317	228	19	the	the	DET
ftr-317	228	20	lawyer	lawyer	NOUN
ftr-317	228	21	that	that	PRON
ftr-317	228	22	he	he	PRON
ftr-317	228	23	won‘t	won‘t	PRON
ftr-317	228	24	charge	charge	VERB
ftr-317	228	25	her	she	PRON
ftr-317	228	26	because	because	SCONJ
ftr-317	228	27	of	of	ADP
ftr-317	228	28	their	their	PRON
ftr-317	228	29	friendship	friendship	NOUN
ftr-317	228	30	.	.	PUNCT
ftr-317	229	1	in	in	ADP
ftr-317	229	2	this	this	DET
ftr-317	229	3	case	case	NOUN
ftr-317	229	4	,	,	PUNCT
ftr-317	229	5	both	both	CCONJ
ftr-317	229	6	the	the	DET
ftr-317	229	7	income	income	NOUN
ftr-317	229	8	-	-	PUNCT
ftr-317	229	9	as	as	ADP
ftr-317	229	10	-	-	PUNCT
ftr-317	229	11	rule	rule	NOUN
ftr-317	229	12	and	and	CCONJ
ftr-317	229	13	the	the	DET
ftr-317	229	14	income	income	NOUN
ftr-317	229	15	-	-	PUNCT
ftr-317	229	16	as	as	ADP
ftr-317	229	17	-	-	PUNCT
ftr-317	229	18	standard	standard	ADJ
ftr-317	229	19	approaches	approach	NOUN
ftr-317	229	20	again	again	ADV
ftr-317	229	21	produce	produce	VERB
ftr-317	229	22	the	the	DET
ftr-317	229	23	same	same	ADJ
ftr-317	229	24	result	result	NOUN
ftr-317	229	25	again	again	ADV
ftr-317	229	26	.	.	PUNCT
ftr-317	230	1	the	the	DET
ftr-317	230	2	lawyer	lawyer	NOUN
ftr-317	230	3	would	would	AUX
ftr-317	230	4	not	not	PART
ftr-317	230	5	have	have	VERB
ftr-317	230	6	income	income	NOUN
ftr-317	230	7	because	because	SCONJ
ftr-317	230	8	the	the	DET
ftr-317	230	9	doctor	doctor	NOUN
ftr-317	230	10	has	have	AUX
ftr-317	230	11	made	make	VERB
ftr-317	230	12	the	the	DET
ftr-317	230	13	lawyer	lawyer	NOUN
ftr-317	230	14	a	a	DET
ftr-317	230	15	gift	gift	NOUN
ftr-317	230	16	and	and	CCONJ
ftr-317	230	17	section	section	NOUN
ftr-317	230	18	102	102	NUM
ftr-317	230	19	excludes	exclude	NOUN
ftr-317	230	20	gifts	gift	NOUN
ftr-317	230	21	from	from	ADP
ftr-317	230	22	income	income	NOUN
ftr-317	230	23	.	.	PUNCT
ftr-317	231	1	30	30	NUM
ftr-317	231	2	under	under	ADP
ftr-317	231	3	an	an	DET
ftr-317	231	4	income	income	NOUN
ftr-317	231	5	-	-	PUNCT
ftr-317	231	6	as	as	ADP
ftr-317	231	7	-	-	PUNCT
ftr-317	231	8	standard	standard	ADJ
ftr-317	231	9	approach	approach	NOUN
ftr-317	231	10	,	,	PUNCT
ftr-317	231	11	the	the	DET
ftr-317	231	12	values	value	NOUN
ftr-317	231	13	of	of	ADP
ftr-317	231	14	encouraging	encourage	VERB
ftr-317	231	15	and	and	CCONJ
ftr-317	231	16	respecting	respect	VERB
ftr-317	231	17	kindness	kindness	NOUN
ftr-317	231	18	and	and	CCONJ
ftr-317	231	19	cooperation	cooperation	NOUN
ftr-317	231	20	among	among	ADP
ftr-317	231	21	friends	friend	NOUN
ftr-317	231	22	,	,	PUNCT
ftr-317	231	23	as	as	ADV
ftr-317	231	24	well	well	ADV
ftr-317	231	25	as	as	ADP
ftr-317	231	26	the	the	DET
ftr-317	231	27	privacy	privacy	NOUN
ftr-317	231	28	of	of	ADP
ftr-317	231	29	those	those	DET
ftr-317	231	30	personal	personal	ADJ
ftr-317	231	31	relations	relation	NOUN
ftr-317	231	32	,	,	PUNCT
ftr-317	231	33	would	would	AUX
ftr-317	231	34	suggest	suggest	VERB
ftr-317	231	35	non	non	ADJ
ftr-317	231	36	like	like	ADP
ftr-317	231	37	cooperation	cooperation	NOUN
ftr-317	231	38	,	,	PUNCT
ftr-317	231	39	privacy	privacy	NOUN
ftr-317	231	40	,	,	PUNCT
ftr-317	231	41	education	education	NOUN
ftr-317	231	42	,	,	PUNCT
ftr-317	231	43	or	or	CCONJ
ftr-317	231	44	even	even	ADV
ftr-317	231	45	a	a	DET
ftr-317	231	46	love	love	NOUN
ftr-317	231	47	of	of	ADP
ftr-317	231	48	baseball	baseball	NOUN
ftr-317	231	49	,	,	PUNCT
ftr-317	231	50	the	the	DET
ftr-317	231	51	strength	strength	NOUN
ftr-317	231	52	of	of	ADP
ftr-317	231	53	the	the	DET
ftr-317	231	54	other	other	ADJ
ftr-317	231	55	values	value	NOUN
ftr-317	231	56	often	often	ADV
ftr-317	231	57	tips	tip	VERB
ftr-317	231	58	the	the	DET
ftr-317	231	59	balance	balance	NOUN
ftr-317	231	60	,	,	PUNCT
ftr-317	231	61	and	and	CCONJ
ftr-317	231	62	non	non	ADJ
ftr-317	231	63	-	-	NOUN
ftr-317	231	64	taxation	taxation	NOUN
ftr-317	231	65	is	be	AUX
ftr-317	231	66	the	the	DET
ftr-317	231	67	result	result	NOUN
ftr-317	231	68	.	.	PUNCT
ftr-317	232	1	this	this	DET
ftr-317	232	2	observation	observation	NOUN
ftr-317	232	3	explains	explain	VERB
ftr-317	232	4	professors	professor	NOUN
ftr-317	232	5	zelenak	zelenak	NOUN
ftr-317	232	6	and	and	CCONJ
ftr-317	232	7	mcmahon‘s	mcmahon‘s	ADJ
ftr-317	232	8	suggestion	suggestion	NOUN
ftr-317	232	9	that	that	SCONJ
ftr-317	232	10	for	for	ADP
ftr-317	232	11	tax	tax	NOUN
ftr-317	232	12	purposes	purpose	NOUN
ftr-317	232	13	,	,	PUNCT
ftr-317	232	14	income	income	NOUN
ftr-317	232	15	is	be	AUX
ftr-317	232	16	paradigmatically	paradigmatically	ADV
ftr-317	232	17	about	about	ADP
ftr-317	232	18	cash	cash	NOUN
ftr-317	232	19	;	;	PUNCT
ftr-317	232	20	that	that	SCONJ
ftr-317	232	21	noncash	noncash	NOUN
ftr-317	232	22	transactions	transaction	NOUN
ftr-317	232	23	(	(	PUNCT
ftr-317	232	24	e.g.	e.g.	ADV
ftr-317	232	25	,	,	PUNCT
ftr-317	232	26	bartering	bartering	NOUN
ftr-317	232	27	)	)	PUNCT
ftr-317	232	28	are	be	AUX
ftr-317	232	29	taxed	tax	VERB
ftr-317	232	30	when	when	SCONJ
ftr-317	232	31	necessary	necessary	ADJ
ftr-317	232	32	to	to	PART
ftr-317	232	33	prevent	prevent	VERB
ftr-317	232	34	―wholesale	―wholesale	PROPN
ftr-317	232	35	tax	tax	NOUN
ftr-317	232	36	avoidance,‖	avoidance,‖	PROPN
ftr-317	232	37	but	but	CCONJ
ftr-317	232	38	that	that	PRON
ftr-317	232	39	―nontax	―nontax	VERB
ftr-317	232	40	benefits	benefit	NOUN
ftr-317	232	41	.	.	PUNCT
ftr-317	232	42	.	.	PUNCT
ftr-317	232	43	.	.	PUNCT
ftr-317	233	1	that	that	PRON
ftr-317	233	2	involve	involve	VERB
ftr-317	233	3	no	no	DET
ftr-317	233	4	transaction‖	transaction‖	NOUN
ftr-317	233	5	should	should	AUX
ftr-317	233	6	not	not	PART
ftr-317	233	7	be	be	AUX
ftr-317	233	8	taxed	tax	VERB
ftr-317	233	9	.	.	PUNCT
ftr-317	234	1	zelenak	zelenak	PROPN
ftr-317	234	2	&	&	CCONJ
ftr-317	234	3	mcmahon	mcmahon	PROPN
ftr-317	234	4	,	,	PUNCT
ftr-317	234	5	taxing	tax	VERB
ftr-317	234	6	baseballs	baseball	NOUN
ftr-317	234	7	,	,	PUNCT
ftr-317	234	8	supra	supra	PROPN
ftr-317	234	9	note	note	NOUN
ftr-317	234	10	6	6	NUM
ftr-317	234	11	,	,	PUNCT
ftr-317	234	12	at	at	ADP
ftr-317	234	13	1304–05	1304–05	NUM
ftr-317	234	14	(	(	PUNCT
ftr-317	234	15	emphasis	emphasis	NOUN
ftr-317	234	16	removed	remove	VERB
ftr-317	234	17	)	)	PUNCT
ftr-317	234	18	.	.	PUNCT
ftr-317	235	1	we	we	PRON
ftr-317	235	2	see	see	VERB
ftr-317	235	3	their	their	PRON
ftr-317	235	4	point	point	NOUN
ftr-317	235	5	about	about	ADP
ftr-317	235	6	taxing	tax	VERB
ftr-317	235	7	certain	certain	ADJ
ftr-317	235	8	nontax	nontax	NOUN
ftr-317	235	9	transactions	transaction	NOUN
ftr-317	235	10	to	to	PART
ftr-317	235	11	be	be	AUX
ftr-317	235	12	the	the	DET
ftr-317	235	13	preservation	preservation	NOUN
ftr-317	235	14	of	of	ADP
ftr-317	235	15	horizontal	horizontal	ADJ
ftr-317	235	16	equity	equity	NOUN
ftr-317	235	17	and	and	CCONJ
ftr-317	235	18	their	their	PRON
ftr-317	235	19	suggestion	suggestion	NOUN
ftr-317	235	20	as	as	ADP
ftr-317	235	21	saying	say	VERB
ftr-317	235	22	that	that	SCONJ
ftr-317	235	23	in	in	ADP
ftr-317	235	24	those	those	DET
ftr-317	235	25	cases	case	NOUN
ftr-317	235	26	where	where	SCONJ
ftr-317	235	27	horizontal	horizontal	ADJ
ftr-317	235	28	equity	equity	NOUN
ftr-317	235	29	meets	meet	VERB
ftr-317	235	30	only	only	ADV
ftr-317	235	31	administrability	administrability	NOUN
ftr-317	235	32	,	,	PUNCT
ftr-317	235	33	horizontal	horizontal	ADJ
ftr-317	235	34	equity	equity	NOUN
ftr-317	235	35	should	should	AUX
ftr-317	235	36	triumph	triumph	VERB
ftr-317	235	37	.	.	PUNCT
ftr-317	236	1	but	but	CCONJ
ftr-317	236	2	where	where	SCONJ
ftr-317	236	3	administrability	administrability	NOUN
ftr-317	236	4	has	have	VERB
ftr-317	236	5	other	other	ADJ
ftr-317	236	6	allies	ally	NOUN
ftr-317	236	7	(	(	PUNCT
ftr-317	236	8	as	as	ADP
ftr-317	236	9	in	in	ADP
ftr-317	236	10	the	the	DET
ftr-317	236	11	case	case	NOUN
ftr-317	236	12	of	of	ADP
ftr-317	236	13	imputed	impute	VERB
ftr-317	236	14	income	income	NOUN
ftr-317	236	15	,	,	PUNCT
ftr-317	236	16	the	the	DET
ftr-317	236	17	caught	catch	VERB
ftr-317	236	18	baseball	baseball	NOUN
ftr-317	236	19	,	,	PUNCT
ftr-317	236	20	big	big	ADJ
ftr-317	236	21	game	game	NOUN
ftr-317	236	22	trophies	trophy	NOUN
ftr-317	236	23	,	,	PUNCT
ftr-317	236	24	or	or	CCONJ
ftr-317	236	25	caught	catch	VERB
ftr-317	236	26	fish	fish	NOUN
ftr-317	236	27	)	)	PUNCT
ftr-317	236	28	,	,	PUNCT
ftr-317	236	29	horizontal	horizontal	ADJ
ftr-317	236	30	equity	equity	NOUN
ftr-317	236	31	should	should	AUX
ftr-317	236	32	not	not	PART
ftr-317	236	33	necessarily	necessarily	ADV
ftr-317	236	34	carry	carry	VERB
ftr-317	236	35	the	the	DET
ftr-317	236	36	day	day	NOUN
ftr-317	236	37	.	.	PUNCT
ftr-317	237	1	as	as	SCONJ
ftr-317	237	2	we	we	PRON
ftr-317	237	3	note	note	VERB
ftr-317	237	4	in	in	ADP
ftr-317	237	5	the	the	DET
ftr-317	237	6	text	text	NOUN
ftr-317	237	7	,	,	PUNCT
ftr-317	237	8	it	it	PRON
ftr-317	237	9	seems	seem	VERB
ftr-317	237	10	to	to	ADP
ftr-317	237	11	us	we	PRON
ftr-317	237	12	that	that	PRON
ftr-317	237	13	professor	professor	NOUN
ftr-317	237	14	kahn‘s	kahn‘s	PROPN
ftr-317	237	15	commercial	commercial	PROPN
ftr-317	237	16	/	/	SYM
ftr-317	237	17	noncommercial	noncommercial	ADJ
ftr-317	237	18	distinction	distinction	NOUN
ftr-317	237	19	proceeds	proceed	VERB
ftr-317	237	20	from	from	ADP
ftr-317	237	21	the	the	DET
ftr-317	237	22	same	same	ADJ
ftr-317	237	23	intuition	intuition	NOUN
ftr-317	237	24	regarding	regard	VERB
ftr-317	237	25	the	the	DET
ftr-317	237	26	power	power	NOUN
ftr-317	237	27	of	of	ADP
ftr-317	237	28	other	other	ADJ
ftr-317	237	29	,	,	PUNCT
ftr-317	237	30	noneconomic	noneconomic	ADJ
ftr-317	237	31	values	value	NOUN
ftr-317	237	32	.	.	PUNCT
ftr-317	238	1	the	the	DET
ftr-317	238	2	situations	situation	NOUN
ftr-317	238	3	that	that	PRON
ftr-317	238	4	he	he	PRON
ftr-317	238	5	labels	label	VERB
ftr-317	238	6	―commercial‖	―commercial‖	PROPN
ftr-317	238	7	implicate	implicate	VERB
ftr-317	238	8	principally	principally	ADV
ftr-317	238	9	the	the	DET
ftr-317	238	10	economic	economic	ADJ
ftr-317	238	11	value	value	NOUN
ftr-317	238	12	of	of	ADP
ftr-317	238	13	horizontal	horizontal	ADJ
ftr-317	238	14	equity	equity	NOUN
ftr-317	238	15	;	;	PUNCT
ftr-317	238	16	thus	thus	ADV
ftr-317	238	17	administrability	administrability	NOUN
ftr-317	238	18	takes	take	VERB
ftr-317	238	19	a	a	DET
ftr-317	238	20	back	back	ADJ
ftr-317	238	21	seat	seat	NOUN
ftr-317	238	22	to	to	ADP
ftr-317	238	23	horizontal	horizontal	ADJ
ftr-317	238	24	equity	equity	NOUN
ftr-317	238	25	and	and	CCONJ
ftr-317	238	26	taxation	taxation	NOUN
ftr-317	238	27	ensues	ensue	NOUN
ftr-317	238	28	.	.	PUNCT
ftr-317	239	1	in	in	ADP
ftr-317	239	2	the	the	DET
ftr-317	239	3	situations	situation	NOUN
ftr-317	239	4	he	he	PRON
ftr-317	239	5	labels	label	VERB
ftr-317	239	6	―noncommercial,‖	―noncommercial,‖	ADJ
ftr-317	239	7	other	other	ADJ
ftr-317	239	8	values	value	NOUN
ftr-317	239	9	are	be	AUX
ftr-317	239	10	prominent	prominent	ADJ
ftr-317	239	11	,	,	PUNCT
ftr-317	239	12	and	and	CCONJ
ftr-317	239	13	they	they	PRON
ftr-317	239	14	tip	tip	VERB
ftr-317	239	15	the	the	DET
ftr-317	239	16	scale	scale	NOUN
ftr-317	239	17	to	to	ADP
ftr-317	239	18	non	non	ADJ
ftr-317	239	19	-	-	NOUN
ftr-317	239	20	taxation	taxation	NOUN
ftr-317	239	21	.	.	PUNCT
ftr-317	240	1	in	in	ADP
ftr-317	240	2	the	the	DET
ftr-317	240	3	two	two	NUM
ftr-317	240	4	situations	situation	NOUN
ftr-317	240	5	in	in	ADP
ftr-317	240	6	which	which	PRON
ftr-317	240	7	we	we	PRON
ftr-317	240	8	disagree	disagree	VERB
ftr-317	240	9	with	with	ADP
ftr-317	240	10	professor	professor	PROPN
ftr-317	240	11	kahn	kahn	PROPN
ftr-317	240	12	,	,	PUNCT
ftr-317	240	13	the	the	DET
ftr-317	240	14	difference	difference	NOUN
ftr-317	240	15	may	may	AUX
ftr-317	240	16	be	be	AUX
ftr-317	240	17	in	in	ADP
ftr-317	240	18	the	the	DET
ftr-317	240	19	weight	weight	NOUN
ftr-317	240	20	each	each	PRON
ftr-317	240	21	of	of	ADP
ftr-317	240	22	us	we	PRON
ftr-317	240	23	places	place	NOUN
ftr-317	240	24	on	on	ADP
ftr-317	240	25	the	the	DET
ftr-317	240	26	noneconomic	noneconomic	ADJ
ftr-317	240	27	values	value	NOUN
ftr-317	240	28	involved	involve	VERB
ftr-317	240	29	.	.	PUNCT
ftr-317	241	1	it	it	PRON
ftr-317	241	2	appears	appear	VERB
ftr-317	241	3	to	to	ADP
ftr-317	241	4	us	we	PRON
ftr-317	241	5	that	that	SCONJ
ftr-317	241	6	in	in	ADP
ftr-317	241	7	proposing	propose	VERB
ftr-317	241	8	the	the	DET
ftr-317	241	9	noncommercial	noncommercial	ADJ
ftr-317	241	10	exclusion	exclusion	NOUN
ftr-317	241	11	,	,	PUNCT
ftr-317	241	12	professor	professor	NOUN
ftr-317	241	13	kahn	kahn	PROPN
ftr-317	241	14	is	be	AUX
ftr-317	241	15	implicitly	implicitly	ADV
ftr-317	241	16	agreeing	agree	VERB
ftr-317	241	17	with	with	ADP
ftr-317	241	18	one	one	NUM
ftr-317	241	19	of	of	ADP
ftr-317	241	20	our	our	PRON
ftr-317	241	21	conclusions	conclusion	NOUN
ftr-317	241	22	in	in	ADP
ftr-317	241	23	defining	define	VERB
ftr-317	241	24	income	income	NOUN
ftr-317	241	25	:	:	PUNCT
ftr-317	241	26	―[e]conomics	―[e]conomics	PROPN
ftr-317	241	27	is	be	AUX
ftr-317	241	28	not	not	PART
ftr-317	241	29	everything.‖	everything.‖	PROPN
ftr-317	241	30	abreu	abreu	PROPN
ftr-317	241	31	&	&	CCONJ
ftr-317	241	32	greenstein	greenstein	PROPN
ftr-317	241	33	,	,	PUNCT
ftr-317	241	34	defining	define	VERB
ftr-317	241	35	income	income	NOUN
ftr-317	241	36	,	,	PUNCT
ftr-317	241	37	supra	supra	PROPN
ftr-317	241	38	note	note	NOUN
ftr-317	241	39	9	9	NUM
ftr-317	241	40	,	,	PUNCT
ftr-317	241	41	at	at	ADP
ftr-317	241	42	299	299	NUM
ftr-317	241	43	,	,	PUNCT
ftr-317	241	44	348	348	NUM
ftr-317	241	45	.	.	NOUN
ftr-317	241	46	30	30	NUM
ftr-317	241	47	.	.	PUNCT
ftr-317	241	48	i.r.c	i.r.c	NOUN
ftr-317	241	49	.	.	PUNCT
ftr-317	242	1	§	§	PROPN
ftr-317	242	2	102(a	102(a	PROPN
ftr-317	242	3	)	)	PUNCT
ftr-317	242	4	.	.	PUNCT
ftr-317	243	1	112	112	NUM
ftr-317	243	2	florida	florida	PROPN
ftr-317	243	3	tax	tax	NOUN
ftr-317	243	4	review	review	NOUN
ftr-317	243	5	[	[	X
ftr-317	243	6	vol	vol	NOUN
ftr-317	243	7	.	.	PUNCT
ftr-317	244	1	13:3	13:3	NUM
ftr-317	244	2	taxation	taxation	NOUN
ftr-317	244	3	to	to	ADP
ftr-317	244	4	the	the	DET
ftr-317	244	5	lawyer	lawyer	NOUN
ftr-317	244	6	.	.	PUNCT
ftr-317	245	1	under	under	ADP
ftr-317	245	2	that	that	DET
ftr-317	245	3	view	view	NOUN
ftr-317	245	4	,	,	PUNCT
ftr-317	245	5	section	section	NOUN
ftr-317	245	6	102	102	NUM
ftr-317	245	7	simply	simply	ADV
ftr-317	245	8	serves	serve	VERB
ftr-317	245	9	to	to	PART
ftr-317	245	10	make	make	VERB
ftr-317	245	11	the	the	DET
ftr-317	245	12	importance	importance	NOUN
ftr-317	245	13	of	of	ADP
ftr-317	245	14	those	those	DET
ftr-317	245	15	values	value	NOUN
ftr-317	245	16	patent	patent	NOUN
ftr-317	245	17	and	and	CCONJ
ftr-317	245	18	to	to	PART
ftr-317	245	19	make	make	VERB
ftr-317	245	20	the	the	DET
ftr-317	245	21	conclusion	conclusion	NOUN
ftr-317	245	22	explicit	explicit	ADJ
ftr-317	245	23	.	.	PUNCT
ftr-317	246	1	31	31	NUM
ftr-317	247	1	the	the	DET
ftr-317	247	2	difficult	difficult	ADJ
ftr-317	247	3	variation	variation	NOUN
ftr-317	247	4	is	be	AUX
ftr-317	247	5	the	the	DET
ftr-317	247	6	next	next	ADJ
ftr-317	247	7	one	one	NUM
ftr-317	247	8	.	.	PUNCT
ftr-317	248	1	in	in	ADP
ftr-317	248	2	that	that	DET
ftr-317	248	3	variation	variation	NOUN
ftr-317	248	4	the	the	DET
ftr-317	248	5	doctor	doctor	NOUN
ftr-317	248	6	also	also	ADV
ftr-317	248	7	gratuitously	gratuitously	ADV
ftr-317	248	8	performs	perform	VERB
ftr-317	248	9	the	the	DET
ftr-317	248	10	lawyer‘s	lawyer‘s	ADJ
ftr-317	248	11	surgery	surgery	NOUN
ftr-317	248	12	but	but	CCONJ
ftr-317	248	13	several	several	ADJ
ftr-317	248	14	years	year	NOUN
ftr-317	248	15	thereafter	thereafter	ADV
ftr-317	248	16	,	,	PUNCT
ftr-317	248	17	the	the	DET
ftr-317	248	18	doctor	doctor	NOUN
ftr-317	248	19	finds	find	VERB
ftr-317	248	20	that	that	SCONJ
ftr-317	248	21	he	he	PRON
ftr-317	248	22	needs	need	VERB
ftr-317	248	23	a	a	DET
ftr-317	248	24	divorce	divorce	NOUN
ftr-317	248	25	lawyer	lawyer	NOUN
ftr-317	248	26	and	and	CCONJ
ftr-317	248	27	asks	ask	VERB
ftr-317	248	28	the	the	DET
ftr-317	248	29	lawyer	lawyer	NOUN
ftr-317	248	30	to	to	PART
ftr-317	248	31	represent	represent	VERB
ftr-317	248	32	him	he	PRON
ftr-317	248	33	.	.	PUNCT
ftr-317	249	1	the	the	DET
ftr-317	249	2	lawyer	lawyer	NOUN
ftr-317	249	3	does	do	AUX
ftr-317	249	4	so	so	ADV
ftr-317	249	5	and	and	CCONJ
ftr-317	249	6	wants	want	VERB
ftr-317	249	7	to	to	PART
ftr-317	249	8	charge	charge	VERB
ftr-317	249	9	the	the	DET
ftr-317	249	10	doctor	doctor	NOUN
ftr-317	249	11	but	but	CCONJ
ftr-317	249	12	decides	decide	VERB
ftr-317	249	13	not	not	PART
ftr-317	249	14	to	to	PART
ftr-317	249	15	because	because	SCONJ
ftr-317	249	16	the	the	DET
ftr-317	249	17	doctor	doctor	NOUN
ftr-317	249	18	had	have	AUX
ftr-317	249	19	not	not	PART
ftr-317	249	20	charged	charge	VERB
ftr-317	249	21	her	she	PRON
ftr-317	249	22	for	for	ADP
ftr-317	249	23	the	the	DET
ftr-317	249	24	surgery	surgery	NOUN
ftr-317	249	25	.	.	PUNCT
ftr-317	250	1	in	in	ADP
ftr-317	250	2	explaining	explain	VERB
ftr-317	250	3	his	his	PRON
ftr-317	250	4	conclusion	conclusion	NOUN
ftr-317	250	5	that	that	SCONJ
ftr-317	250	6	the	the	DET
ftr-317	250	7	doctor	doctor	NOUN
ftr-317	250	8	has	have	AUX
ftr-317	250	9	income	income	NOUN
ftr-317	250	10	in	in	ADP
ftr-317	250	11	this	this	DET
ftr-317	250	12	situation	situation	NOUN
ftr-317	250	13	,	,	PUNCT
ftr-317	250	14	professor	professor	NOUN
ftr-317	250	15	kahn	kahn	PROPN
ftr-317	250	16	reasons	reason	NOUN
ftr-317	250	17	that	that	SCONJ
ftr-317	250	18	since	since	SCONJ
ftr-317	250	19	the	the	DET
ftr-317	250	20	lawyer	lawyer	NOUN
ftr-317	250	21	did	do	AUX
ftr-317	250	22	not	not	PART
ftr-317	250	23	refrain	refrain	VERB
ftr-317	250	24	from	from	ADP
ftr-317	250	25	charging	charge	VERB
ftr-317	250	26	out	out	ADP
ftr-317	250	27	of	of	ADP
ftr-317	250	28	―detached	―detached	ADJ
ftr-317	250	29	and	and	CCONJ
ftr-317	250	30	disinterested	disinterested	ADJ
ftr-317	250	31	generosity‖	generosity‖	NOUN
ftr-317	250	32	as	as	SCONJ
ftr-317	250	33	required	require	VERB
ftr-317	250	34	by	by	ADP
ftr-317	250	35	the	the	DET
ftr-317	250	36	supreme	supreme	PROPN
ftr-317	250	37	court	court	PROPN
ftr-317	250	38	to	to	PART
ftr-317	250	39	find	find	VERB
ftr-317	250	40	a	a	DET
ftr-317	250	41	gift	gift	NOUN
ftr-317	250	42	,	,	PUNCT
ftr-317	250	43	the	the	DET
ftr-317	250	44	doctor	doctor	NOUN
ftr-317	250	45	should	should	AUX
ftr-317	250	46	have	have	VERB
ftr-317	250	47	income	income	NOUN
ftr-317	250	48	.	.	PUNCT
ftr-317	251	1	32	32	NUM
ftr-317	251	2	in	in	ADP
ftr-317	251	3	other	other	ADJ
ftr-317	251	4	words	word	NOUN
ftr-317	252	1	,	,	PUNCT
ftr-317	252	2	professor	professor	PROPN
ftr-317	252	3	kahn	kahn	PROPN
ftr-317	252	4	finds	find	VERB
ftr-317	252	5	income	income	NOUN
ftr-317	252	6	and	and	CCONJ
ftr-317	252	7	can	can	AUX
ftr-317	252	8	conclude	conclude	VERB
ftr-317	252	9	that	that	SCONJ
ftr-317	252	10	there	there	PRON
ftr-317	252	11	is	be	VERB
ftr-317	252	12	no	no	DET
ftr-317	252	13	income	income	NOUN
ftr-317	252	14	only	only	ADV
ftr-317	252	15	if	if	SCONJ
ftr-317	252	16	the	the	DET
ftr-317	252	17	gift	gift	NOUN
ftr-317	252	18	exclusion	exclusion	NOUN
ftr-317	252	19	applies	apply	VERB
ftr-317	252	20	.	.	PUNCT
ftr-317	253	1	an	an	DET
ftr-317	253	2	income	income	NOUN
ftr-317	253	3	-	-	PUNCT
ftr-317	253	4	as	as	ADP
ftr-317	253	5	-	-	PUNCT
ftr-317	253	6	standard	standard	ADJ
ftr-317	253	7	approach	approach	NOUN
ftr-317	253	8	suggests	suggest	VERB
ftr-317	253	9	a	a	DET
ftr-317	253	10	different	different	ADJ
ftr-317	253	11	result	result	NOUN
ftr-317	253	12	.	.	PUNCT
ftr-317	254	1	the	the	DET
ftr-317	254	2	same	same	ADJ
ftr-317	254	3	values	value	NOUN
ftr-317	254	4	that	that	PRON
ftr-317	254	5	resulted	result	VERB
ftr-317	254	6	in	in	ADP
ftr-317	254	7	no	no	DET
ftr-317	254	8	income	income	NOUN
ftr-317	254	9	to	to	ADP
ftr-317	254	10	the	the	DET
ftr-317	254	11	lawyer	lawyer	NOUN
ftr-317	254	12	in	in	ADP
ftr-317	254	13	the	the	DET
ftr-317	254	14	previous	previous	ADJ
ftr-317	254	15	variation	variation	NOUN
ftr-317	254	16	of	of	ADP
ftr-317	254	17	this	this	DET
ftr-317	254	18	scenario	scenario	NOUN
ftr-317	254	19	(	(	PUNCT
ftr-317	254	20	the	the	DET
ftr-317	254	21	clear	clear	ADJ
ftr-317	254	22	gift	gift	NOUN
ftr-317	254	23	)	)	PUNCT
ftr-317	254	24	would	would	AUX
ftr-317	254	25	apply	apply	VERB
ftr-317	254	26	here	here	ADV
ftr-317	254	27	.	.	PUNCT
ftr-317	255	1	the	the	DET
ftr-317	255	2	values	value	NOUN
ftr-317	255	3	of	of	ADP
ftr-317	255	4	encouraging	encourage	VERB
ftr-317	255	5	and	and	CCONJ
ftr-317	255	6	respecting	respect	VERB
ftr-317	255	7	kindness	kindness	NOUN
ftr-317	255	8	and	and	CCONJ
ftr-317	255	9	cooperation	cooperation	NOUN
ftr-317	255	10	among	among	ADP
ftr-317	255	11	friends	friend	NOUN
ftr-317	255	12	,	,	PUNCT
ftr-317	255	13	as	as	ADV
ftr-317	255	14	well	well	ADV
ftr-317	255	15	as	as	ADP
ftr-317	255	16	the	the	DET
ftr-317	255	17	privacy	privacy	NOUN
ftr-317	255	18	of	of	ADP
ftr-317	255	19	those	those	DET
ftr-317	255	20	personal	personal	ADJ
ftr-317	255	21	relations	relation	NOUN
ftr-317	255	22	,	,	PUNCT
ftr-317	255	23	suggest	suggest	VERB
ftr-317	255	24	non	non	ADJ
ftr-317	255	25	-	-	NOUN
ftr-317	255	26	taxation	taxation	NOUN
ftr-317	255	27	to	to	ADP
ftr-317	255	28	the	the	DET
ftr-317	255	29	doctor	doctor	NOUN
ftr-317	255	30	.	.	PUNCT
ftr-317	256	1	additionally	additionally	ADV
ftr-317	256	2	,	,	PUNCT
ftr-317	256	3	in	in	ADP
ftr-317	256	4	this	this	DET
ftr-317	256	5	case	case	NOUN
ftr-317	256	6	there	there	PRON
ftr-317	256	7	is	be	VERB
ftr-317	256	8	the	the	DET
ftr-317	256	9	additional	additional	ADJ
ftr-317	256	10	value	value	NOUN
ftr-317	256	11	of	of	ADP
ftr-317	256	12	preventing	prevent	VERB
ftr-317	256	13	intrusion	intrusion	NOUN
ftr-317	256	14	into	into	ADP
ftr-317	256	15	an	an	DET
ftr-317	256	16	individual‘s	individual‘s	ADJ
ftr-317	256	17	thoughts	thought	NOUN
ftr-317	256	18	,	,	PUNCT
ftr-317	256	19	coupled	couple	VERB
ftr-317	256	20	with	with	ADP
ftr-317	256	21	the	the	DET
ftr-317	256	22	administrative	administrative	ADJ
ftr-317	256	23	impossibility	impossibility	NOUN
ftr-317	256	24	of	of	ADP
ftr-317	256	25	so	so	ADV
ftr-317	256	26	doing	do	VERB
ftr-317	256	27	in	in	ADP
ftr-317	256	28	most	most	ADJ
ftr-317	256	29	cases	case	NOUN
ftr-317	256	30	.	.	PUNCT
ftr-317	257	1	absent	absent	ADJ
ftr-317	257	2	the	the	DET
ftr-317	257	3	knowledge	knowledge	NOUN
ftr-317	257	4	of	of	ADP
ftr-317	257	5	the	the	DET
ftr-317	257	6	lawyer‘s	lawyer‘s	PROPN
ftr-317	257	7	secret	secret	ADJ
ftr-317	257	8	desire	desire	NOUN
ftr-317	257	9	to	to	PART
ftr-317	257	10	charge	charge	VERB
ftr-317	257	11	,	,	PUNCT
ftr-317	257	12	this	this	DET
ftr-317	257	13	scenario	scenario	NOUN
ftr-317	257	14	would	would	AUX
ftr-317	257	15	look	look	VERB
ftr-317	257	16	just	just	ADV
ftr-317	257	17	like	like	ADP
ftr-317	257	18	the	the	DET
ftr-317	257	19	prior	prior	ADJ
ftr-317	257	20	one	one	NUM
ftr-317	257	21	.	.	PUNCT
ftr-317	258	1	under	under	ADP
ftr-317	258	2	an	an	DET
ftr-317	258	3	income	income	NOUN
ftr-317	258	4	-	-	PUNCT
ftr-317	258	5	as	as	ADP
ftr-317	258	6	-	-	PUNCT
ftr-317	258	7	standard	standard	ADJ
ftr-317	258	8	approach	approach	NOUN
ftr-317	258	9	,	,	PUNCT
ftr-317	258	10	the	the	DET
ftr-317	258	11	value	value	NOUN
ftr-317	258	12	of	of	ADP
ftr-317	258	13	personal	personal	ADJ
ftr-317	258	14	privacy	privacy	NOUN
ftr-317	258	15	would	would	AUX
ftr-317	258	16	preclude	preclude	VERB
ftr-317	258	17	consideration	consideration	NOUN
ftr-317	258	18	of	of	ADP
ftr-317	258	19	that	that	DET
ftr-317	258	20	desire	desire	NOUN
ftr-317	258	21	,	,	PUNCT
ftr-317	258	22	and	and	CCONJ
ftr-317	258	23	the	the	DET
ftr-317	258	24	result	result	NOUN
ftr-317	258	25	would	would	AUX
ftr-317	258	26	be	be	AUX
ftr-317	258	27	the	the	DET
ftr-317	258	28	same	same	ADJ
ftr-317	258	29	as	as	SCONJ
ftr-317	258	30	it	it	PRON
ftr-317	258	31	would	would	AUX
ftr-317	258	32	be	be	AUX
ftr-317	258	33	without	without	ADP
ftr-317	258	34	the	the	DET
ftr-317	258	35	secret	secret	ADJ
ftr-317	258	36	desire	desire	NOUN
ftr-317	258	37	.	.	PUNCT
ftr-317	259	1	this	this	DET
ftr-317	259	2	standard	standard	NOUN
ftr-317	259	3	-	-	PUNCT
ftr-317	259	4	based	base	VERB
ftr-317	259	5	approach	approach	NOUN
ftr-317	259	6	is	be	AUX
ftr-317	259	7	supported	support	VERB
ftr-317	259	8	by	by	ADP
ftr-317	259	9	the	the	DET
ftr-317	259	10	supreme	supreme	PROPN
ftr-317	259	11	court‘s	court‘s	PROPN
ftr-317	259	12	decision	decision	NOUN
ftr-317	259	13	in	in	ADP
ftr-317	259	14	duberstein	duberstein	NOUN
ftr-317	259	15	.	.	PUNCT
ftr-317	260	1	when	when	SCONJ
ftr-317	260	2	it	it	PRON
ftr-317	260	3	announced	announce	VERB
ftr-317	260	4	the	the	DET
ftr-317	260	5	―detached	―detached	ADJ
ftr-317	260	6	and	and	CCONJ
ftr-317	260	7	disinterested	disinterested	ADJ
ftr-317	260	8	generosity‖	generosity‖	NOUN
ftr-317	260	9	test	test	NOUN
ftr-317	260	10	,	,	PUNCT
ftr-317	260	11	the	the	DET
ftr-317	260	12	supreme	supreme	PROPN
ftr-317	260	13	court	court	PROPN
ftr-317	260	14	quite	quite	ADV
ftr-317	260	15	clearly	clearly	ADV
ftr-317	260	16	and	and	CCONJ
ftr-317	260	17	explicitly	explicitly	ADV
ftr-317	260	18	stated	state	VERB
ftr-317	260	19	that	that	SCONJ
ftr-317	260	20	the	the	DET
ftr-317	260	21	existence	existence	NOUN
ftr-317	260	22	of	of	ADP
ftr-317	260	23	detached	detach	VERB
ftr-317	260	24	and	and	CCONJ
ftr-317	260	25	disinterested	disinterested	ADJ
ftr-317	260	26	generosity	generosity	NOUN
ftr-317	260	27	was	be	AUX
ftr-317	260	28	to	to	PART
ftr-317	260	29	be	be	AUX
ftr-317	260	30	determined	determine	VERB
ftr-317	260	31	objectively	objectively	ADV
ftr-317	260	32	.	.	PUNCT
ftr-317	261	1	33	33	NUM
ftr-317	261	2	justice	justice	NOUN
ftr-317	261	3	brennan	brennan	PROPN
ftr-317	261	4	,	,	PUNCT
ftr-317	261	5	writing	write	VERB
ftr-317	261	6	for	for	ADP
ftr-317	261	7	the	the	DET
ftr-317	261	8	court	court	NOUN
ftr-317	261	9	,	,	PUNCT
ftr-317	261	10	asserted	assert	VERB
ftr-317	261	11	that	that	SCONJ
ftr-317	261	12	it	it	PRON
ftr-317	261	13	was	be	AUX
ftr-317	261	14	―plain	―plain	SCONJ
ftr-317	261	15	that	that	SCONJ
ftr-317	261	16	the	the	DET
ftr-317	261	17	donor‘s	donor‘s	ADJ
ftr-317	261	18	characterization	characterization	NOUN
ftr-317	261	19	of	of	ADP
ftr-317	261	20	his	his	PRON
ftr-317	261	21	action	action	NOUN
ftr-317	261	22	is	be	AUX
ftr-317	261	23	not	not	PART
ftr-317	261	24	determinative	determinative	ADJ
ftr-317	261	25	—	—	PUNCT
ftr-317	261	26	that	that	SCONJ
ftr-317	261	27	there	there	PRON
ftr-317	261	28	must	must	AUX
ftr-317	261	29	be	be	AUX
ftr-317	261	30	an	an	DET
ftr-317	261	31	objective	objective	ADJ
ftr-317	261	32	inquiry	inquiry	NOUN
ftr-317	261	33	as	as	ADP
ftr-317	261	34	to	to	ADP
ftr-317	261	35	whether	whether	SCONJ
ftr-317	261	36	what	what	PRON
ftr-317	261	37	is	be	AUX
ftr-317	261	38	called	call	VERB
ftr-317	261	39	a	a	DET
ftr-317	261	40	gift	gift	NOUN
ftr-317	261	41	amounts	amount	NOUN
ftr-317	261	42	to	to	ADP
ftr-317	261	43	it	it	PRON
ftr-317	261	44	in	in	ADP
ftr-317	261	45	reality.‖	reality.‖	ADJ
ftr-317	261	46	34	34	NUM
ftr-317	261	47	based	base	VERB
ftr-317	261	48	on	on	ADP
ftr-317	261	49	this	this	DET
ftr-317	261	50	language	language	NOUN
ftr-317	261	51	,	,	PUNCT
ftr-317	261	52	the	the	DET
ftr-317	261	53	question	question	NOUN
ftr-317	261	54	is	be	AUX
ftr-317	261	55	not	not	PART
ftr-317	261	56	simply	simply	ADV
ftr-317	261	57	whether	whether	SCONJ
ftr-317	261	58	the	the	DET
ftr-317	261	59	lawyer	lawyer	NOUN
ftr-317	261	60	would	would	AUX
ftr-317	261	61	have	have	AUX
ftr-317	261	62	liked	like	VERB
ftr-317	261	63	to	to	PART
ftr-317	261	64	charge	charge	VERB
ftr-317	261	65	the	the	DET
ftr-317	261	66	doctor	doctor	NOUN
ftr-317	261	67	for	for	ADP
ftr-317	261	68	her	her	PRON
ftr-317	261	69	services	service	NOUN
ftr-317	261	70	in	in	ADP
ftr-317	261	71	the	the	DET
ftr-317	261	72	absence	absence	NOUN
ftr-317	261	73	of	of	ADP
ftr-317	261	74	other	other	ADJ
ftr-317	261	75	considerations	consideration	NOUN
ftr-317	261	76	.	.	PUNCT
ftr-317	262	1	duberstein	duberstein	NOUN
ftr-317	262	2	could	could	AUX
ftr-317	262	3	easily	easily	ADV
ftr-317	262	4	be	be	AUX
ftr-317	262	5	read	read	VERB
ftr-317	262	6	to	to	PART
ftr-317	262	7	require	require	VERB
ftr-317	262	8	that	that	SCONJ
ftr-317	262	9	the	the	DET
ftr-317	262	10	question	question	NOUN
ftr-317	262	11	of	of	ADP
ftr-317	262	12	the	the	DET
ftr-317	262	13	lawyer‘s	lawyer‘s	PROPN
ftr-317	262	14	intent	intent	NOUN
ftr-317	262	15	―must	―must	ADV
ftr-317	262	16	be	be	AUX
ftr-317	262	17	based	base	VERB
ftr-317	262	18	ultimately	ultimately	ADV
ftr-317	262	19	on	on	ADP
ftr-317	262	20	31	31	NUM
ftr-317	262	21	.	.	PUNCT
ftr-317	263	1	just	just	ADV
ftr-317	263	2	as	as	ADP
ftr-317	263	3	in	in	ADP
ftr-317	263	4	the	the	DET
ftr-317	263	5	case	case	NOUN
ftr-317	263	6	of	of	ADP
ftr-317	263	7	section	section	NOUN
ftr-317	263	8	501(c)(3	501(c)(3	NOUN
ftr-317	263	9	)	)	PUNCT
ftr-317	263	10	,	,	PUNCT
ftr-317	263	11	the	the	DET
ftr-317	263	12	statutory	statutory	ADJ
ftr-317	263	13	exclusion	exclusion	NOUN
ftr-317	263	14	confirms	confirm	VERB
ftr-317	263	15	the	the	DET
ftr-317	263	16	importance	importance	NOUN
ftr-317	263	17	of	of	ADP
ftr-317	263	18	the	the	DET
ftr-317	263	19	value	value	NOUN
ftr-317	263	20	,	,	PUNCT
ftr-317	263	21	but	but	CCONJ
ftr-317	263	22	the	the	DET
ftr-317	263	23	exclusion	exclusion	NOUN
ftr-317	263	24	is	be	AUX
ftr-317	263	25	a	a	DET
ftr-317	263	26	structural	structural	ADJ
ftr-317	263	27	part	part	NOUN
ftr-317	263	28	of	of	ADP
ftr-317	263	29	the	the	DET
ftr-317	263	30	tax	tax	NOUN
ftr-317	263	31	system	system	NOUN
ftr-317	263	32	—	—	PUNCT
ftr-317	263	33	not	not	PART
ftr-317	263	34	a	a	DET
ftr-317	263	35	tax	tax	NOUN
ftr-317	263	36	expenditure	expenditure	NOUN
ftr-317	263	37	.	.	PUNCT
ftr-317	264	1	32	32	NUM
ftr-317	264	2	.	.	PUNCT
ftr-317	265	1	kahn	kahn	PROPN
ftr-317	265	2	,	,	PUNCT
ftr-317	265	3	exclusion	exclusion	NOUN
ftr-317	265	4	from	from	ADP
ftr-317	265	5	income	income	NOUN
ftr-317	265	6	,	,	PUNCT
ftr-317	265	7	supra	supra	PROPN
ftr-317	265	8	note	note	NOUN
ftr-317	265	9	1	1	NUM
ftr-317	265	10	,	,	PUNCT
ftr-317	265	11	at	at	ADP
ftr-317	265	12	685	685	NUM
ftr-317	265	13	(	(	PUNCT
ftr-317	265	14	quoting	quote	VERB
ftr-317	265	15	commissioner	commissioner	PROPN
ftr-317	265	16	v.	v.	PROPN
ftr-317	265	17	duberstein	duberstein	PROPN
ftr-317	265	18	,	,	PUNCT
ftr-317	265	19	363	363	NUM
ftr-317	265	20	u.s	u.s	PROPN
ftr-317	265	21	.	.	PROPN
ftr-317	265	22	278	278	NUM
ftr-317	265	23	,	,	PUNCT
ftr-317	265	24	285	285	NUM
ftr-317	265	25	(	(	PUNCT
ftr-317	265	26	1960	1960	NUM
ftr-317	265	27	)	)	PUNCT
ftr-317	265	28	)	)	PUNCT
ftr-317	265	29	.	.	PUNCT
ftr-317	266	1	33	33	NUM
ftr-317	266	2	.	.	PUNCT
ftr-317	267	1	commissioner	commissioner	PROPN
ftr-317	267	2	v.	v.	PROPN
ftr-317	267	3	duberstein	duberstein	PROPN
ftr-317	267	4	,	,	PUNCT
ftr-317	267	5	363	363	NUM
ftr-317	267	6	u.s	u.s	PROPN
ftr-317	267	7	.	.	PROPN
ftr-317	267	8	278	278	NUM
ftr-317	267	9	,	,	PUNCT
ftr-317	267	10	286	286	NUM
ftr-317	267	11	(	(	PUNCT
ftr-317	267	12	1960	1960	NUM
ftr-317	267	13	)	)	PUNCT
ftr-317	267	14	.	.	PUNCT
ftr-317	268	1	34	34	NUM
ftr-317	268	2	.	.	PUNCT
ftr-317	269	1	i	i	PRON
ftr-317	269	2	d.	d.	PROPN
ftr-317	269	3	2012	2012	NUM
ftr-317	269	4	]	]	PUNCT
ftr-317	270	1	the	the	DET
ftr-317	270	2	definition	definition	NOUN
ftr-317	270	3	of	of	ADP
ftr-317	270	4	income	income	NOUN
ftr-317	270	5	113	113	NUM
ftr-317	270	6	the	the	DET
ftr-317	270	7	application	application	NOUN
ftr-317	270	8	of	of	ADP
ftr-317	270	9	the	the	DET
ftr-317	270	10	fact	fact	NOUN
ftr-317	270	11	-	-	PUNCT
ftr-317	270	12	finding	find	VERB
ftr-317	270	13	tribunal‘s	tribunal‘s	NOUN
ftr-317	270	14	experience	experience	NOUN
ftr-317	270	15	with	with	ADP
ftr-317	270	16	the	the	DET
ftr-317	270	17	mainsprings	mainspring	NOUN
ftr-317	270	18	of	of	ADP
ftr-317	270	19	human	human	ADJ
ftr-317	270	20	conduct	conduct	NOUN
ftr-317	270	21	to	to	ADP
ftr-317	270	22	the	the	DET
ftr-317	270	23	totality	totality	NOUN
ftr-317	270	24	of	of	ADP
ftr-317	270	25	the	the	DET
ftr-317	270	26	facts	fact	NOUN
ftr-317	270	27	of	of	ADP
ftr-317	270	28	each	each	DET
ftr-317	270	29	case.‖	case.‖	PROPN
ftr-317	270	30	35	35	NUM
ftr-317	270	31	as	as	SCONJ
ftr-317	270	32	the	the	DET
ftr-317	270	33	court	court	NOUN
ftr-317	270	34	acknowledged	acknowledge	VERB
ftr-317	270	35	in	in	ADP
ftr-317	270	36	duberstein	duberstein	NOUN
ftr-317	270	37	,	,	PUNCT
ftr-317	270	38	―[t]he	―[t]he	ADJ
ftr-317	270	39	nontechnical	nontechnical	ADJ
ftr-317	270	40	nature	nature	NOUN
ftr-317	270	41	of	of	ADP
ftr-317	270	42	the	the	DET
ftr-317	270	43	statutory	statutory	ADJ
ftr-317	270	44	standard	standard	NOUN
ftr-317	270	45	,	,	PUNCT
ftr-317	270	46	the	the	DET
ftr-317	270	47	close	close	ADJ
ftr-317	270	48	relationship	relationship	NOUN
ftr-317	270	49	of	of	ADP
ftr-317	270	50	it	it	PRON
ftr-317	270	51	to	to	ADP
ftr-317	270	52	the	the	DET
ftr-317	270	53	data	datum	NOUN
ftr-317	270	54	of	of	ADP
ftr-317	270	55	practical	practical	ADJ
ftr-317	270	56	human	human	ADJ
ftr-317	270	57	experience	experience	NOUN
ftr-317	270	58	,	,	PUNCT
ftr-317	270	59	and	and	CCONJ
ftr-317	270	60	the	the	DET
ftr-317	270	61	multiplicity	multiplicity	NOUN
ftr-317	270	62	of	of	ADP
ftr-317	270	63	relevant	relevant	ADJ
ftr-317	270	64	factual	factual	ADJ
ftr-317	270	65	elements	element	NOUN
ftr-317	270	66	,	,	PUNCT
ftr-317	270	67	with	with	ADP
ftr-317	270	68	their	their	PRON
ftr-317	270	69	various	various	ADJ
ftr-317	270	70	combinations	combination	NOUN
ftr-317	270	71	,	,	PUNCT
ftr-317	270	72	creating	create	VERB
ftr-317	270	73	the	the	DET
ftr-317	270	74	necessity	necessity	NOUN
ftr-317	270	75	of	of	ADP
ftr-317	270	76	ascribing	ascribe	VERB
ftr-317	270	77	the	the	DET
ftr-317	270	78	proper	proper	ADJ
ftr-317	270	79	force	force	NOUN
ftr-317	270	80	to	to	ADP
ftr-317	270	81	each	each	PRON
ftr-317	270	82	,	,	PUNCT
ftr-317	270	83	combine	combine	VERB
ftr-317	270	84	to	to	PART
ftr-317	270	85	require	require	VERB
ftr-317	270	86	a	a	DET
ftr-317	270	87	consideration	consideration	NOUN
ftr-317	270	88	of	of	ADP
ftr-317	270	89	multiple	multiple	ADJ
ftr-317	270	90	factors.‖	factors.‖	NOUN
ftr-317	270	91	36	36	NUM
ftr-317	270	92	although	although	SCONJ
ftr-317	270	93	professor	professor	NOUN
ftr-317	270	94	kahn	kahn	PROPN
ftr-317	270	95	acknowledges	acknowledge	VERB
ftr-317	270	96	that	that	SCONJ
ftr-317	270	97	―[t]here	―[t]here	PRON
ftr-317	270	98	is	be	AUX
ftr-317	270	99	a	a	DET
ftr-317	270	100	substantial	substantial	ADJ
ftr-317	270	101	question	question	NOUN
ftr-317	270	102	as	as	ADP
ftr-317	270	103	to	to	ADP
ftr-317	270	104	whether	whether	SCONJ
ftr-317	270	105	the	the	DET
ftr-317	270	106	moral	moral	ADJ
ftr-317	270	107	constraint	constraint	NOUN
ftr-317	270	108	that	that	PRON
ftr-317	270	109	prevented	prevent	VERB
ftr-317	270	110	[	[	PUNCT
ftr-317	270	111	the	the	DET
ftr-317	270	112	lawyer	lawyer	NOUN
ftr-317	270	113	]	]	PUNCT
ftr-317	270	114	from	from	ADP
ftr-317	270	115	charging	charge	VERB
ftr-317	270	116	[	[	PRON
ftr-317	270	117	the	the	DET
ftr-317	270	118	doctor	doctor	NOUN
ftr-317	270	119	]	]	PUNCT
ftr-317	270	120	precludes	preclude	VERB
ftr-317	270	121	gift	gift	NOUN
ftr-317	270	122	treatment,‖	treatment,‖	PROPN
ftr-317	270	123	he	he	PRON
ftr-317	270	124	concludes	conclude	VERB
ftr-317	270	125	that	that	SCONJ
ftr-317	270	126	it	it	PRON
ftr-317	270	127	does	do	VERB
ftr-317	270	128	because	because	SCONJ
ftr-317	270	129	―[h]er	―[h]er	NOUN
ftr-317	270	130	transfer	transfer	NOUN
ftr-317	270	131	was	be	AUX
ftr-317	270	132	not	not	PART
ftr-317	270	133	motivated	motivate	VERB
ftr-317	270	134	by	by	ADP
ftr-317	270	135	affection	affection	NOUN
ftr-317	270	136	or	or	CCONJ
ftr-317	270	137	a	a	DET
ftr-317	270	138	concern	concern	NOUN
ftr-317	270	139	for	for	ADP
ftr-317	270	140	[	[	PUNCT
ftr-317	270	141	the	the	DET
ftr-317	270	142	doctor].‖	doctor].‖	NOUN
ftr-317	270	143	37	37	NUM
ftr-317	270	144	however	however	ADV
ftr-317	270	145	,	,	PUNCT
ftr-317	270	146	extending	extend	VERB
ftr-317	270	147	our	our	PRON
ftr-317	270	148	thought	thought	NOUN
ftr-317	270	149	experiment	experiment	NOUN
ftr-317	270	150	and	and	CCONJ
ftr-317	270	151	treating	treat	VERB
ftr-317	270	152	the	the	DET
ftr-317	270	153	definition	definition	NOUN
ftr-317	270	154	of	of	ADP
ftr-317	270	155	a	a	DET
ftr-317	270	156	gift	gift	NOUN
ftr-317	270	157	as	as	ADP
ftr-317	270	158	a	a	DET
ftr-317	270	159	standard	standard	NOUN
ftr-317	270	160	,	,	PUNCT
ftr-317	270	161	a	a	DET
ftr-317	270	162	trier	trier	NOUN
ftr-317	270	163	of	of	ADP
ftr-317	270	164	fact	fact	NOUN
ftr-317	270	165	could	could	AUX
ftr-317	270	166	reasonably	reasonably	ADV
ftr-317	270	167	conclude	conclude	VERB
ftr-317	270	168	that	that	SCONJ
ftr-317	270	169	although	although	SCONJ
ftr-317	270	170	the	the	DET
ftr-317	270	171	lawyer	lawyer	NOUN
ftr-317	270	172	might	might	AUX
ftr-317	270	173	have	have	AUX
ftr-317	270	174	wanted	want	VERB
ftr-317	270	175	to	to	PART
ftr-317	270	176	charge	charge	VERB
ftr-317	270	177	the	the	DET
ftr-317	270	178	doctor	doctor	NOUN
ftr-317	270	179	,	,	PUNCT
ftr-317	270	180	her	her	PRON
ftr-317	270	181	decision	decision	NOUN
ftr-317	270	182	not	not	PART
ftr-317	270	183	to	to	PART
ftr-317	270	184	charge	charge	VERB
ftr-317	270	185	meant	mean	VERB
ftr-317	270	186	that	that	SCONJ
ftr-317	270	187	she	she	PRON
ftr-317	270	188	put	put	VERB
ftr-317	270	189	her	her	PRON
ftr-317	270	190	friendship	friendship	NOUN
ftr-317	270	191	with	with	ADP
ftr-317	270	192	him	he	PRON
ftr-317	270	193	above	above	ADP
ftr-317	270	194	her	her	PRON
ftr-317	270	195	desire	desire	NOUN
ftr-317	270	196	for	for	ADP
ftr-317	270	197	additional	additional	ADJ
ftr-317	270	198	money	money	NOUN
ftr-317	270	199	.	.	PUNCT
ftr-317	271	1	whether	whether	SCONJ
ftr-317	271	2	characterized	characterize	VERB
ftr-317	271	3	as	as	ADP
ftr-317	271	4	a	a	DET
ftr-317	271	5	―moral	―moral	ADJ
ftr-317	271	6	constraint‖	constraint‖	NUM
ftr-317	271	7	or	or	CCONJ
ftr-317	271	8	―affection	―affection	NOUN
ftr-317	271	9	or	or	CCONJ
ftr-317	271	10	a	a	DET
ftr-317	271	11	concern	concern	NOUN
ftr-317	271	12	for	for	ADP
ftr-317	271	13	the	the	DET
ftr-317	271	14	doctor,‖	doctor,‖	PROPN
ftr-317	271	15	some	some	DET
ftr-317	271	16	aspect	aspect	NOUN
ftr-317	271	17	of	of	ADP
ftr-317	271	18	the	the	DET
ftr-317	271	19	value	value	NOUN
ftr-317	271	20	the	the	DET
ftr-317	271	21	lawyer	lawyer	NOUN
ftr-317	271	22	placed	place	VERB
ftr-317	271	23	on	on	ADP
ftr-317	271	24	her	her	PRON
ftr-317	271	25	relationship	relationship	NOUN
ftr-317	271	26	with	with	ADP
ftr-317	271	27	the	the	DET
ftr-317	271	28	doctor	doctor	NOUN
ftr-317	271	29	caused	cause	VERB
ftr-317	271	30	her	she	PRON
ftr-317	271	31	to	to	PART
ftr-317	271	32	decide	decide	VERB
ftr-317	271	33	not	not	PART
ftr-317	271	34	to	to	PART
ftr-317	271	35	charge	charge	VERB
ftr-317	271	36	him	he	PRON
ftr-317	271	37	.	.	PUNCT
ftr-317	272	1	a	a	DET
ftr-317	272	2	trier	trier	NOUN
ftr-317	272	3	of	of	ADP
ftr-317	272	4	fact	fact	NOUN
ftr-317	272	5	could	could	AUX
ftr-317	272	6	justifiably	justifiably	ADV
ftr-317	272	7	conclude	conclude	VERB
ftr-317	272	8	that	that	SCONJ
ftr-317	272	9	the	the	DET
ftr-317	272	10	lawyer‘s	lawyer‘s	ADJ
ftr-317	272	11	legal	legal	ADJ
ftr-317	272	12	services	service	NOUN
ftr-317	272	13	were	be	AUX
ftr-317	272	14	given	give	VERB
ftr-317	272	15	out	out	ADP
ftr-317	272	16	of	of	ADP
ftr-317	272	17	―detached	―detached	ADJ
ftr-317	272	18	and	and	CCONJ
ftr-317	272	19	disinterested	disinterested	ADJ
ftr-317	272	20	generosity‖	generosity‖	NOUN
ftr-317	272	21	and	and	CCONJ
ftr-317	272	22	were	be	AUX
ftr-317	272	23	,	,	PUNCT
ftr-317	272	24	therefore	therefore	ADV
ftr-317	272	25	,	,	PUNCT
ftr-317	272	26	a	a	DET
ftr-317	272	27	gift	gift	NOUN
ftr-317	272	28	.	.	PUNCT
ftr-317	273	1	extending	extend	VERB
ftr-317	273	2	the	the	DET
ftr-317	273	3	thought	thought	NOUN
ftr-317	273	4	experiment	experiment	NOUN
ftr-317	273	5	that	that	PRON
ftr-317	273	6	contrasts	contrast	VERB
ftr-317	273	7	the	the	DET
ftr-317	273	8	rule	rule	NOUN
ftr-317	273	9	-	-	PUNCT
ftr-317	273	10	based	base	VERB
ftr-317	273	11	and	and	CCONJ
ftr-317	273	12	standard	standard	NOUN
ftr-317	273	13	-	-	PUNCT
ftr-317	273	14	based	base	VERB
ftr-317	273	15	approaches	approach	NOUN
ftr-317	273	16	to	to	ADP
ftr-317	273	17	the	the	DET
ftr-317	273	18	supreme	supreme	PROPN
ftr-317	273	19	court‘s	court‘s	PROPN
ftr-317	273	20	definition	definition	NOUN
ftr-317	273	21	of	of	ADP
ftr-317	273	22	a	a	DET
ftr-317	273	23	gift	gift	NOUN
ftr-317	273	24	as	as	ADP
ftr-317	273	25	proceeding	proceed	VERB
ftr-317	273	26	from	from	ADP
ftr-317	273	27	the	the	DET
ftr-317	273	28	donor‘s	donor‘	VERB
ftr-317	273	29	―detached	―detache	VERB
ftr-317	273	30	and	and	CCONJ
ftr-317	273	31	disinterested	disinterested	ADJ
ftr-317	273	32	generosity‖	generosity‖	NOUN
ftr-317	273	33	highlights	highlight	VERB
ftr-317	273	34	the	the	DET
ftr-317	273	35	differences	difference	NOUN
ftr-317	273	36	between	between	ADP
ftr-317	273	37	the	the	DET
ftr-317	273	38	two	two	NUM
ftr-317	273	39	approaches	approach	NOUN
ftr-317	273	40	.	.	PUNCT
ftr-317	274	1	rules	rule	NOUN
ftr-317	274	2	narrow	narrow	VERB
ftr-317	274	3	the	the	DET
ftr-317	274	4	factual	factual	ADJ
ftr-317	274	5	focus	focus	NOUN
ftr-317	274	6	of	of	ADP
ftr-317	274	7	analysis	analysis	NOUN
ftr-317	274	8	,	,	PUNCT
ftr-317	274	9	and	and	CCONJ
ftr-317	274	10	in	in	ADP
ftr-317	274	11	this	this	DET
ftr-317	274	12	case	case	NOUN
ftr-317	274	13	cause	cause	VERB
ftr-317	274	14	a	a	DET
ftr-317	274	15	focus	focus	NOUN
ftr-317	274	16	on	on	ADP
ftr-317	274	17	only	only	ADV
ftr-317	274	18	one	one	NUM
ftr-317	274	19	fact	fact	NOUN
ftr-317	274	20	(	(	PUNCT
ftr-317	274	21	the	the	DET
ftr-317	274	22	lawyer‘s	lawyer‘s	PROPN
ftr-317	274	23	desire	desire	NOUN
ftr-317	274	24	to	to	PART
ftr-317	274	25	charge	charge	VERB
ftr-317	274	26	the	the	DET
ftr-317	274	27	doctor	doctor	NOUN
ftr-317	274	28	)	)	PUNCT
ftr-317	274	29	,	,	PUNCT
ftr-317	274	30	resulting	result	VERB
ftr-317	274	31	in	in	ADP
ftr-317	274	32	a	a	DET
ftr-317	274	33	finding	finding	NOUN
ftr-317	274	34	that	that	SCONJ
ftr-317	274	35	the	the	DET
ftr-317	274	36	rule	rule	NOUN
ftr-317	274	37	is	be	AUX
ftr-317	274	38	unsatisfied	unsatisfied	ADJ
ftr-317	274	39	,	,	PUNCT
ftr-317	274	40	which	which	PRON
ftr-317	274	41	leads	lead	VERB
ftr-317	274	42	to	to	ADP
ftr-317	274	43	the	the	DET
ftr-317	274	44	conclusion	conclusion	NOUN
ftr-317	274	45	that	that	SCONJ
ftr-317	274	46	there	there	PRON
ftr-317	274	47	is	be	VERB
ftr-317	274	48	no	no	DET
ftr-317	274	49	gift	gift	NOUN
ftr-317	274	50	.	.	PUNCT
ftr-317	275	1	the	the	DET
ftr-317	275	2	standardbased	standardbase	VERB
ftr-317	275	3	approach	approach	NOUN
ftr-317	275	4	is	be	AUX
ftr-317	275	5	different	different	ADJ
ftr-317	275	6	.	.	PUNCT
ftr-317	276	1	if	if	SCONJ
ftr-317	276	2	the	the	DET
ftr-317	276	3	detached	detached	ADJ
ftr-317	276	4	and	and	CCONJ
ftr-317	276	5	disinterested	disinterested	ADJ
ftr-317	276	6	generosity	generosity	NOUN
ftr-317	276	7	requirement	requirement	NOUN
ftr-317	276	8	sets	set	VERB
ftr-317	276	9	forth	forth	ADP
ftr-317	276	10	a	a	DET
ftr-317	276	11	standard	standard	NOUN
ftr-317	276	12	to	to	PART
ftr-317	276	13	be	be	AUX
ftr-317	276	14	informed	inform	VERB
ftr-317	276	15	by	by	ADP
ftr-317	276	16	an	an	DET
ftr-317	276	17	all	all	DET
ftr-317	276	18	-	-	PUNCT
ftr-317	276	19	things	thing	NOUN
ftr-317	276	20	-	-	PUNCT
ftr-317	276	21	considered	consider	VERB
ftr-317	276	22	analysis	analysis	NOUN
ftr-317	276	23	,	,	PUNCT
ftr-317	276	24	the	the	DET
ftr-317	276	25	inquiry	inquiry	NOUN
ftr-317	276	26	involves	involve	VERB
ftr-317	276	27	consideration	consideration	NOUN
ftr-317	276	28	of	of	ADP
ftr-317	276	29	the	the	DET
ftr-317	276	30	value	value	NOUN
ftr-317	276	31	that	that	PRON
ftr-317	276	32	the	the	DET
ftr-317	276	33	lawyer	lawyer	NOUN
ftr-317	276	34	places	place	VERB
ftr-317	276	35	on	on	ADP
ftr-317	276	36	her	her	PRON
ftr-317	276	37	relationship	relationship	NOUN
ftr-317	276	38	with	with	ADP
ftr-317	276	39	the	the	DET
ftr-317	276	40	doctor	doctor	NOUN
ftr-317	276	41	,	,	PUNCT
ftr-317	276	42	and	and	CCONJ
ftr-317	276	43	perhaps	perhaps	ADV
ftr-317	276	44	with	with	ADP
ftr-317	276	45	others	other	NOUN
ftr-317	276	46	,	,	PUNCT
ftr-317	276	47	who	who	PRON
ftr-317	276	48	might	might	AUX
ftr-317	276	49	think	think	VERB
ftr-317	276	50	badly	badly	ADV
ftr-317	276	51	of	of	ADP
ftr-317	276	52	her	she	PRON
ftr-317	276	53	if	if	SCONJ
ftr-317	276	54	she	she	PRON
ftr-317	276	55	charges	charge	VERB
ftr-317	276	56	the	the	DET
ftr-317	276	57	doctor	doctor	NOUN
ftr-317	276	58	,	,	PUNCT
ftr-317	276	59	and	and	CCONJ
ftr-317	276	60	the	the	DET
ftr-317	276	61	value	value	NOUN
ftr-317	276	62	she	she	PRON
ftr-317	276	63	places	place	VERB
ftr-317	276	64	on	on	ADP
ftr-317	276	65	compliance	compliance	NOUN
ftr-317	276	66	with	with	ADP
ftr-317	276	67	social	social	ADJ
ftr-317	276	68	mores	more	NOUN
ftr-317	276	69	or	or	CCONJ
ftr-317	276	70	reciprocity	reciprocity	NOUN
ftr-317	276	71	.	.	PUNCT
ftr-317	277	1	in	in	ADP
ftr-317	277	2	other	other	ADJ
ftr-317	277	3	words	word	NOUN
ftr-317	277	4	,	,	PUNCT
ftr-317	277	5	a	a	DET
ftr-317	277	6	standardbased	standardbase	VERB
ftr-317	277	7	approach	approach	NOUN
ftr-317	277	8	requires	require	VERB
ftr-317	277	9	consideration	consideration	NOUN
ftr-317	277	10	of	of	ADP
ftr-317	277	11	what	what	PRON
ftr-317	277	12	the	the	DET
ftr-317	277	13	lawyer	lawyer	NOUN
ftr-317	277	14	actually	actually	ADV
ftr-317	277	15	did	do	AUX
ftr-317	277	16	,	,	PUNCT
ftr-317	277	17	rather	rather	ADV
ftr-317	277	18	than	than	ADP
ftr-317	277	19	what	what	PRON
ftr-317	277	20	she	she	PRON
ftr-317	277	21	might	might	AUX
ftr-317	277	22	have	have	AUX
ftr-317	277	23	wanted	want	VERB
ftr-317	277	24	to	to	PART
ftr-317	277	25	do	do	VERB
ftr-317	277	26	if	if	SCONJ
ftr-317	277	27	no	no	DET
ftr-317	277	28	other	other	ADJ
ftr-317	277	29	factors	factor	NOUN
ftr-317	277	30	were	be	AUX
ftr-317	277	31	considered	consider	VERB
ftr-317	277	32	.	.	PUNCT
ftr-317	278	1	that	that	SCONJ
ftr-317	278	2	broader	broad	ADJ
ftr-317	278	3	consideration	consideration	NOUN
ftr-317	278	4	can	can	AUX
ftr-317	278	5	quite	quite	ADV
ftr-317	278	6	easily	easily	ADV
ftr-317	278	7	lead	lead	VERB
ftr-317	278	8	to	to	ADP
ftr-317	278	9	the	the	DET
ftr-317	278	10	conclusion	conclusion	NOUN
ftr-317	278	11	that	that	SCONJ
ftr-317	278	12	the	the	DET
ftr-317	278	13	standard	standard	NOUN
ftr-317	278	14	is	be	AUX
ftr-317	278	15	satisfied	satisfied	ADJ
ftr-317	278	16	.	.	PUNCT
ftr-317	279	1	affection	affection	NOUN
ftr-317	279	2	for	for	ADP
ftr-317	279	3	the	the	DET
ftr-317	279	4	doctor	doctor	NOUN
ftr-317	279	5	and	and	CCONJ
ftr-317	279	6	a	a	DET
ftr-317	279	7	desire	desire	NOUN
ftr-317	279	8	to	to	PART
ftr-317	279	9	preserve	preserve	VERB
ftr-317	279	10	his	his	PRON
ftr-317	279	11	friendship	friendship	NOUN
ftr-317	279	12	triumphed	triumph	VERB
ftr-317	279	13	over	over	ADP
ftr-317	279	14	competing	compete	VERB
ftr-317	279	15	values	value	NOUN
ftr-317	279	16	,	,	PUNCT
ftr-317	279	17	such	such	ADJ
ftr-317	279	18	as	as	ADP
ftr-317	279	19	the	the	DET
ftr-317	279	20	desire	desire	NOUN
ftr-317	279	21	for	for	ADP
ftr-317	279	22	money	money	NOUN
ftr-317	279	23	.	.	PUNCT
ftr-317	280	1	the	the	DET
ftr-317	280	2	importance	importance	NOUN
ftr-317	280	3	of	of	ADP
ftr-317	280	4	respecting	respect	VERB
ftr-317	280	5	the	the	DET
ftr-317	280	6	values	value	NOUN
ftr-317	280	7	that	that	PRON
ftr-317	280	8	caused	cause	VERB
ftr-317	280	9	the	the	DET
ftr-317	280	10	35	35	NUM
ftr-317	280	11	.	.	PUNCT
ftr-317	281	1	i	i	PRON
ftr-317	281	2	d.	d.	PROPN
ftr-317	281	3	at	at	ADP
ftr-317	281	4	289	289	NUM
ftr-317	281	5	.	.	PUNCT
ftr-317	282	1	36	36	NUM
ftr-317	282	2	.	.	PUNCT
ftr-317	283	1	i	i	PRON
ftr-317	283	2	d.	d.	PROPN
ftr-317	283	3	(	(	PUNCT
ftr-317	283	4	emphasis	emphasis	NOUN
ftr-317	283	5	added	add	VERB
ftr-317	283	6	)	)	PUNCT
ftr-317	283	7	.	.	PUNCT
ftr-317	284	1	37	37	NUM
ftr-317	284	2	.	.	PUNCT
ftr-317	285	1	kahn	kahn	PROPN
ftr-317	285	2	,	,	PUNCT
ftr-317	285	3	exclusion	exclusion	NOUN
ftr-317	285	4	from	from	ADP
ftr-317	285	5	income	income	NOUN
ftr-317	285	6	,	,	PUNCT
ftr-317	285	7	supra	supra	PROPN
ftr-317	285	8	note	note	NOUN
ftr-317	285	9	1	1	NUM
ftr-317	285	10	,	,	PUNCT
ftr-317	285	11	at	at	ADP
ftr-317	285	12	685	685	NUM
ftr-317	285	13	n.4	n.4	NOUN
ftr-317	285	14	.	.	PUNCT
ftr-317	286	1	114	114	NUM
ftr-317	286	2	florida	florida	PROPN
ftr-317	286	3	tax	tax	NOUN
ftr-317	286	4	review	review	NOUN
ftr-317	286	5	[	[	X
ftr-317	286	6	vol	vol	NOUN
ftr-317	286	7	.	.	PUNCT
ftr-317	287	1	13:3	13:3	NUM
ftr-317	287	2	lawyer‘s	lawyer‘s	PROPN
ftr-317	287	3	decision	decision	NOUN
ftr-317	287	4	,	,	PUNCT
ftr-317	287	5	as	as	ADV
ftr-317	287	6	well	well	ADV
ftr-317	287	7	as	as	ADP
ftr-317	287	8	the	the	DET
ftr-317	287	9	values	value	NOUN
ftr-317	287	10	of	of	ADP
ftr-317	287	11	administrability	administrability	NOUN
ftr-317	287	12	and	and	CCONJ
ftr-317	287	13	privacy	privacy	NOUN
ftr-317	287	14	,	,	PUNCT
ftr-317	287	15	supports	support	VERB
ftr-317	287	16	a	a	DET
ftr-317	287	17	conclusion	conclusion	NOUN
ftr-317	287	18	of	of	ADP
ftr-317	287	19	non	non	NOUN
ftr-317	287	20	-	-	NOUN
ftr-317	287	21	taxation	taxation	NOUN
ftr-317	287	22	.	.	PUNCT
ftr-317	288	1	such	such	DET
ftr-317	288	2	a	a	DET
ftr-317	288	3	nuanced	nuanced	ADJ
ftr-317	288	4	,	,	PUNCT
ftr-317	288	5	multifaceted	multifaceted	ADJ
ftr-317	288	6	analysis	analysis	NOUN
ftr-317	288	7	might	might	AUX
ftr-317	288	8	be	be	AUX
ftr-317	288	9	precisely	precisely	ADV
ftr-317	288	10	what	what	PRON
ftr-317	288	11	the	the	DET
ftr-317	288	12	duberstein	duberstein	ADJ
ftr-317	288	13	court	court	NOUN
ftr-317	288	14	intended	intend	VERB
ftr-317	288	15	when	when	SCONJ
ftr-317	288	16	it	it	PRON
ftr-317	288	17	referred	refer	VERB
ftr-317	288	18	to	to	ADP
ftr-317	288	19	the	the	DET
ftr-317	288	20	―nontechnical	―nontechnical	ADJ
ftr-317	288	21	nature	nature	NOUN
ftr-317	288	22	of	of	ADP
ftr-317	288	23	the	the	DET
ftr-317	288	24	statutory	statutory	PROPN
ftr-317	288	25	standard,‖	standard,‖	PROPN
ftr-317	288	26	38	38	NUM
ftr-317	288	27	and	and	CCONJ
ftr-317	288	28	what	what	PRON
ftr-317	288	29	led	lead	VERB
ftr-317	288	30	it	it	PRON
ftr-317	288	31	to	to	PART
ftr-317	288	32	reject	reject	VERB
ftr-317	288	33	the	the	DET
ftr-317	288	34	government‘s	government‘s	NOUN
ftr-317	288	35	request	request	NOUN
ftr-317	288	36	to	to	PART
ftr-317	288	37	adopt	adopt	VERB
ftr-317	288	38	a	a	DET
ftr-317	288	39	single	single	ADJ
ftr-317	288	40	-	-	PUNCT
ftr-317	288	41	factor	factor	NOUN
ftr-317	288	42	,	,	PUNCT
ftr-317	288	43	rule	rule	NOUN
ftr-317	288	44	-	-	PUNCT
ftr-317	288	45	like	like	ADJ
ftr-317	288	46	test	test	NOUN
ftr-317	288	47	under	under	ADP
ftr-317	288	48	which	which	PRON
ftr-317	288	49	gifts	gift	NOUN
ftr-317	288	50	would	would	AUX
ftr-317	288	51	―be	―be	VERB
ftr-317	288	52	defined	define	VERB
ftr-317	288	53	as	as	ADP
ftr-317	288	54	transfers	transfer	NOUN
ftr-317	288	55	of	of	ADP
ftr-317	288	56	property	property	NOUN
ftr-317	288	57	made	make	VERB
ftr-317	288	58	for	for	ADP
ftr-317	288	59	personal	personal	ADJ
ftr-317	288	60	as	as	ADP
ftr-317	288	61	distinguished	distinguish	VERB
ftr-317	288	62	from	from	ADP
ftr-317	288	63	business	business	NOUN
ftr-317	288	64	reasons.‖	reasons.‖	NOUN
ftr-317	288	65	39	39	NUM
ftr-317	288	66	an	an	DET
ftr-317	288	67	odd	odd	ADJ
ftr-317	288	68	consequence	consequence	NOUN
ftr-317	288	69	of	of	ADP
ftr-317	288	70	the	the	DET
ftr-317	288	71	rule	rule	NOUN
ftr-317	288	72	-	-	PUNCT
ftr-317	288	73	based	base	VERB
ftr-317	288	74	analysis	analysis	NOUN
ftr-317	288	75	is	be	AUX
ftr-317	288	76	that	that	SCONJ
ftr-317	288	77	the	the	DET
ftr-317	288	78	doctor‘s	doctor‘s	PROPN
ftr-317	288	79	surgery	surgery	NOUN
ftr-317	288	80	is	be	AUX
ftr-317	288	81	excluded	exclude	VERB
ftr-317	288	82	from	from	ADP
ftr-317	288	83	income	income	NOUN
ftr-317	288	84	as	as	ADP
ftr-317	288	85	a	a	DET
ftr-317	288	86	gift	gift	NOUN
ftr-317	288	87	to	to	ADP
ftr-317	288	88	the	the	DET
ftr-317	288	89	lawyer	lawyer	NOUN
ftr-317	288	90	,	,	PUNCT
ftr-317	288	91	but	but	CCONJ
ftr-317	288	92	the	the	DET
ftr-317	288	93	lawyer‘s	lawyer‘s	ADJ
ftr-317	288	94	legal	legal	ADJ
ftr-317	288	95	representation	representation	NOUN
ftr-317	288	96	is	be	AUX
ftr-317	288	97	gross	gross	ADJ
ftr-317	288	98	income	income	NOUN
ftr-317	288	99	to	to	ADP
ftr-317	288	100	the	the	DET
ftr-317	288	101	doctor	doctor	NOUN
ftr-317	288	102	.	.	PUNCT
ftr-317	289	1	if	if	SCONJ
ftr-317	289	2	instead	instead	ADV
ftr-317	289	3	the	the	DET
ftr-317	289	4	lawyer‘s	lawyer‘s	PROPN
ftr-317	289	5	action	action	NOUN
ftr-317	289	6	is	be	AUX
ftr-317	289	7	treated	treat	VERB
ftr-317	289	8	as	as	ADP
ftr-317	289	9	a	a	DET
ftr-317	289	10	gift	gift	NOUN
ftr-317	289	11	,	,	PUNCT
ftr-317	289	12	as	as	SCONJ
ftr-317	289	13	it	it	PRON
ftr-317	289	14	would	would	AUX
ftr-317	289	15	be	be	AUX
ftr-317	289	16	under	under	ADP
ftr-317	289	17	a	a	DET
ftr-317	289	18	standard	standard	NOUN
ftr-317	289	19	-	-	PUNCT
ftr-317	289	20	based	base	VERB
ftr-317	289	21	analysis	analysis	NOUN
ftr-317	289	22	,	,	PUNCT
ftr-317	289	23	there	there	PRON
ftr-317	289	24	is	be	VERB
ftr-317	289	25	no	no	DET
ftr-317	289	26	asymmetry	asymmetry	NOUN
ftr-317	289	27	.	.	PUNCT
ftr-317	290	1	but	but	CCONJ
ftr-317	290	2	eliminating	eliminate	VERB
ftr-317	290	3	asymmetry	asymmetry	NOUN
ftr-317	290	4	is	be	AUX
ftr-317	290	5	not	not	PART
ftr-317	290	6	our	our	PRON
ftr-317	290	7	goal	goal	NOUN
ftr-317	290	8	,	,	PUNCT
ftr-317	290	9	and	and	CCONJ
ftr-317	290	10	our	our	PRON
ftr-317	290	11	desire	desire	NOUN
ftr-317	290	12	to	to	PART
ftr-317	290	13	explore	explore	VERB
ftr-317	290	14	the	the	DET
ftr-317	290	15	application	application	NOUN
ftr-317	290	16	of	of	ADP
ftr-317	290	17	a	a	DET
ftr-317	290	18	standard	standard	NOUN
ftr-317	290	19	-	-	PUNCT
ftr-317	290	20	based	base	VERB
ftr-317	290	21	analysis	analysis	NOUN
ftr-317	290	22	is	be	AUX
ftr-317	290	23	broader	broad	ADJ
ftr-317	290	24	than	than	ADP
ftr-317	290	25	a	a	DET
ftr-317	290	26	critique	critique	NOUN
ftr-317	290	27	of	of	ADP
ftr-317	290	28	an	an	DET
ftr-317	290	29	interpretation	interpretation	NOUN
ftr-317	290	30	of	of	ADP
ftr-317	290	31	the	the	DET
ftr-317	290	32	duberstein	duberstein	ADJ
ftr-317	290	33	test	test	NOUN
ftr-317	290	34	as	as	ADP
ftr-317	290	35	a	a	DET
ftr-317	290	36	rule	rule	NOUN
ftr-317	290	37	.	.	PUNCT
ftr-317	291	1	an	an	DET
ftr-317	291	2	income	income	NOUN
ftr-317	291	3	-	-	PUNCT
ftr-317	291	4	asstandard	asstandard	NOUN
ftr-317	291	5	analysis	analysis	NOUN
ftr-317	291	6	reveals	reveal	VERB
ftr-317	291	7	that	that	SCONJ
ftr-317	291	8	neither	neither	CCONJ
ftr-317	291	9	the	the	DET
ftr-317	291	10	doctor	doctor	NOUN
ftr-317	291	11	nor	nor	CCONJ
ftr-317	291	12	the	the	DET
ftr-317	291	13	lawyer	lawyer	NOUN
ftr-317	291	14	has	have	VERB
ftr-317	291	15	income	income	NOUN
ftr-317	291	16	when	when	SCONJ
ftr-317	291	17	the	the	DET
ftr-317	291	18	definition	definition	NOUN
ftr-317	291	19	of	of	ADP
ftr-317	291	20	income	income	NOUN
ftr-317	291	21	is	be	AUX
ftr-317	291	22	analyzed	analyze	VERB
ftr-317	291	23	as	as	ADP
ftr-317	291	24	a	a	DET
ftr-317	291	25	multifaceted	multifaceted	ADJ
ftr-317	291	26	standard	standard	NOUN
ftr-317	291	27	informed	inform	VERB
ftr-317	291	28	by	by	ADP
ftr-317	291	29	multiple	multiple	ADJ
ftr-317	291	30	values	value	NOUN
ftr-317	291	31	,	,	PUNCT
ftr-317	291	32	including	include	VERB
ftr-317	291	33	the	the	DET
ftr-317	291	34	values	value	NOUN
ftr-317	291	35	of	of	ADP
ftr-317	291	36	friendship	friendship	NOUN
ftr-317	291	37	,	,	PUNCT
ftr-317	291	38	affection	affection	NOUN
ftr-317	291	39	,	,	PUNCT
ftr-317	291	40	reciprocity	reciprocity	NOUN
ftr-317	291	41	,	,	PUNCT
ftr-317	291	42	privacy	privacy	NOUN
ftr-317	291	43	,	,	PUNCT
ftr-317	291	44	and	and	CCONJ
ftr-317	291	45	the	the	DET
ftr-317	291	46	mores	more	NOUN
ftr-317	291	47	of	of	ADP
ftr-317	291	48	social	social	ADJ
ftr-317	291	49	interaction	interaction	NOUN
ftr-317	291	50	that	that	PRON
ftr-317	291	51	suggest	suggest	VERB
ftr-317	291	52	that	that	SCONJ
ftr-317	291	53	friends	friend	NOUN
ftr-317	291	54	do	do	VERB
ftr-317	291	55	things	thing	NOUN
ftr-317	291	56	for	for	ADP
ftr-317	291	57	one	one	NUM
ftr-317	291	58	another	another	DET
ftr-317	291	59	even	even	ADV
ftr-317	291	60	when	when	SCONJ
ftr-317	291	61	they	they	PRON
ftr-317	291	62	would	would	AUX
ftr-317	291	63	prefer	prefer	VERB
ftr-317	291	64	not	not	PART
ftr-317	291	65	to	to	PART
ftr-317	291	66	.	.	PUNCT
ftr-317	292	1	later	later	ADV
ftr-317	292	2	,	,	PUNCT
ftr-317	292	3	we‘ll	we‘ll	AUX
ftr-317	292	4	discuss	discuss	VERB
ftr-317	292	5	why	why	SCONJ
ftr-317	292	6	we	we	PRON
ftr-317	292	7	think	think	VERB
ftr-317	292	8	this	this	DET
ftr-317	292	9	analysis	analysis	NOUN
ftr-317	292	10	is	be	AUX
ftr-317	292	11	the	the	DET
ftr-317	292	12	better	well	ADJ
ftr-317	292	13	one	one	NUM
ftr-317	292	14	.	.	PUNCT
ftr-317	293	1	b.	b.	PROPN
ftr-317	293	2	the	the	DET
ftr-317	293	3	father	father	PROPN
ftr-317	293	4	and	and	CCONJ
ftr-317	293	5	son	son	NOUN
ftr-317	293	6	in	in	ADP
ftr-317	293	7	the	the	DET
ftr-317	293	8	first	first	ADJ
ftr-317	293	9	variation	variation	NOUN
ftr-317	293	10	in	in	ADP
ftr-317	293	11	this	this	DET
ftr-317	293	12	scenario	scenario	NOUN
ftr-317	293	13	,	,	PUNCT
ftr-317	293	14	a	a	DET
ftr-317	293	15	father	father	NOUN
ftr-317	293	16	(	(	PUNCT
ftr-317	293	17	the	the	DET
ftr-317	293	18	father	father	NOUN
ftr-317	293	19	)	)	PUNCT
ftr-317	293	20	pays	pay	VERB
ftr-317	293	21	his	his	PRON
ftr-317	293	22	son	son	NOUN
ftr-317	293	23	(	(	PUNCT
ftr-317	293	24	the	the	DET
ftr-317	293	25	son	son	NOUN
ftr-317	293	26	)	)	PUNCT
ftr-317	293	27	a	a	DET
ftr-317	293	28	$	$	SYM
ftr-317	293	29	20	20	NUM
ftr-317	293	30	weekly	weekly	ADJ
ftr-317	293	31	allowance	allowance	NOUN
ftr-317	293	32	while	while	SCONJ
ftr-317	293	33	the	the	DET
ftr-317	293	34	son	son	NOUN
ftr-317	293	35	―performs	―perform	VERB
ftr-317	293	36	chores	chore	NOUN
ftr-317	293	37	as	as	ADP
ftr-317	293	38	his	his	PRON
ftr-317	293	39	share	share	NOUN
ftr-317	293	40	of	of	ADP
ftr-317	293	41	household	household	NOUN
ftr-317	293	42	responsibilities.‖	responsibilities.‖	NOUN
ftr-317	293	43	40	40	NUM
ftr-317	293	44	in	in	ADP
ftr-317	293	45	this	this	DET
ftr-317	293	46	variation	variation	NOUN
ftr-317	293	47	,	,	PUNCT
ftr-317	293	48	the	the	DET
ftr-317	293	49	allowance	allowance	NOUN
ftr-317	293	50	can	can	AUX
ftr-317	293	51	be	be	AUX
ftr-317	293	52	characterized	characterize	VERB
ftr-317	293	53	as	as	ADP
ftr-317	293	54	a	a	DET
ftr-317	293	55	gift	gift	NOUN
ftr-317	293	56	and	and	CCONJ
ftr-317	293	57	not	not	PART
ftr-317	293	58	taxable	taxable	ADJ
ftr-317	293	59	,	,	PUNCT
ftr-317	293	60	presumably	presumably	ADV
ftr-317	293	61	because	because	SCONJ
ftr-317	293	62	of	of	ADP
ftr-317	293	63	the	the	DET
ftr-317	293	64	lack	lack	NOUN
ftr-317	293	65	of	of	ADP
ftr-317	293	66	explicit	explicit	ADJ
ftr-317	293	67	connection	connection	NOUN
ftr-317	293	68	between	between	ADP
ftr-317	293	69	the	the	DET
ftr-317	293	70	allowance	allowance	NOUN
ftr-317	293	71	and	and	CCONJ
ftr-317	293	72	the	the	DET
ftr-317	293	73	chores	chore	NOUN
ftr-317	293	74	.	.	PUNCT
ftr-317	294	1	in	in	ADP
ftr-317	294	2	the	the	DET
ftr-317	294	3	second	second	ADJ
ftr-317	294	4	variation	variation	NOUN
ftr-317	294	5	the	the	DET
ftr-317	294	6	father	father	PROPN
ftr-317	294	7	pays	pay	VERB
ftr-317	294	8	his	his	PRON
ftr-317	294	9	son	son	NOUN
ftr-317	294	10	$	$	SYM
ftr-317	294	11	20	20	NUM
ftr-317	294	12	in	in	ADP
ftr-317	294	13	specific	specific	ADJ
ftr-317	294	14	return	return	NOUN
ftr-317	294	15	for	for	ADP
ftr-317	294	16	the	the	DET
ftr-317	294	17	son‘s	son‘s	PROPN
ftr-317	294	18	performance	performance	NOUN
ftr-317	294	19	of	of	ADP
ftr-317	294	20	chores	chore	NOUN
ftr-317	294	21	because	because	SCONJ
ftr-317	294	22	the	the	DET
ftr-317	294	23	father	father	NOUN
ftr-317	294	24	wants	want	VERB
ftr-317	294	25	―to	―to	NOUN
ftr-317	294	26	instill	instill	NOUN
ftr-317	294	27	work	work	NOUN
ftr-317	294	28	habits	habit	NOUN
ftr-317	294	29	in	in	ADP
ftr-317	294	30	[	[	X
ftr-317	294	31	his	his	PRON
ftr-317	294	32	son	son	NOUN
ftr-317	294	33	]	]	PUNCT
ftr-317	294	34	for	for	ADP
ftr-317	294	35	earning	earn	VERB
ftr-317	294	36	his	his	PRON
ftr-317	294	37	living	living	NOUN
ftr-317	294	38	later	later	ADV
ftr-317	294	39	in	in	ADP
ftr-317	294	40	life.‖	life.‖	X
ftr-317	294	41	41	41	NUM
ftr-317	294	42	in	in	ADP
ftr-317	294	43	this	this	DET
ftr-317	294	44	variation	variation	NOUN
ftr-317	294	45	there	there	PRON
ftr-317	294	46	does	do	AUX
ftr-317	294	47	not	not	PART
ftr-317	294	48	appear	appear	VERB
ftr-317	294	49	to	to	PART
ftr-317	294	50	be	be	AUX
ftr-317	294	51	a	a	DET
ftr-317	294	52	gift	gift	NOUN
ftr-317	294	53	because	because	SCONJ
ftr-317	294	54	the	the	DET
ftr-317	294	55	payment	payment	NOUN
ftr-317	294	56	of	of	ADP
ftr-317	294	57	$	$	SYM
ftr-317	294	58	20	20	NUM
ftr-317	294	59	explicitly	explicitly	ADV
ftr-317	294	60	exchanged	exchange	VERB
ftr-317	294	61	for	for	ADP
ftr-317	294	62	the	the	DET
ftr-317	294	63	performance	performance	NOUN
ftr-317	294	64	of	of	ADP
ftr-317	294	65	chores	chore	NOUN
ftr-317	294	66	can	can	AUX
ftr-317	294	67	not	not	PART
ftr-317	294	68	be	be	AUX
ftr-317	294	69	characterized	characterize	VERB
ftr-317	294	70	as	as	ADP
ftr-317	294	71	proceeding	proceed	VERB
ftr-317	294	72	from	from	ADP
ftr-317	294	73	detached	detached	ADJ
ftr-317	294	74	and	and	CCONJ
ftr-317	294	75	disinterested	disinterested	ADJ
ftr-317	294	76	generosity	generosity	NOUN
ftr-317	294	77	.	.	PUNCT
ftr-317	295	1	it	it	PRON
ftr-317	295	2	is	be	AUX
ftr-317	295	3	in	in	ADP
ftr-317	295	4	this	this	DET
ftr-317	295	5	variation	variation	NOUN
ftr-317	295	6	that	that	PRON
ftr-317	295	7	professor	professor	NOUN
ftr-317	295	8	kahn	kahn	PROPN
ftr-317	295	9	develops	develop	VERB
ftr-317	295	10	the	the	DET
ftr-317	295	11	commercial	commercial	ADJ
ftr-317	295	12	/	/	SYM
ftr-317	295	13	non	non	ADJ
ftr-317	295	14	-	-	ADJ
ftr-317	295	15	commercial	commercial	ADJ
ftr-317	295	16	distinction	distinction	NOUN
ftr-317	295	17	that	that	SCONJ
ftr-317	295	18	his	his	PRON
ftr-317	295	19	article	article	NOUN
ftr-317	295	20	advocates	advocate	VERB
ftr-317	295	21	.	.	PUNCT
ftr-317	296	1	he	he	PRON
ftr-317	296	2	takes	take	VERB
ftr-317	296	3	the	the	DET
ftr-317	296	4	position	position	NOUN
ftr-317	296	5	that	that	SCONJ
ftr-317	296	6	although	although	SCONJ
ftr-317	296	7	it	it	PRON
ftr-317	296	8	is	be	AUX
ftr-317	296	9	not	not	PART
ftr-317	296	10	a	a	DET
ftr-317	296	11	gift	gift	NOUN
ftr-317	296	12	,	,	PUNCT
ftr-317	296	13	this	this	DET
ftr-317	296	14	payment	payment	NOUN
ftr-317	296	15	should	should	AUX
ftr-317	296	16	be	be	AUX
ftr-317	296	17	excluded	exclude	VERB
ftr-317	296	18	from	from	ADP
ftr-317	296	19	income	income	NOUN
ftr-317	296	20	because	because	SCONJ
ftr-317	296	21	the	the	DET
ftr-317	296	22	transaction	transaction	NOUN
ftr-317	296	23	occurs	occur	VERB
ftr-317	296	24	in	in	ADP
ftr-317	296	25	a	a	DET
ftr-317	296	26	noncommercial	noncommercial	ADJ
ftr-317	296	27	zone	zone	NOUN
ftr-317	296	28	.	.	PUNCT
ftr-317	297	1	this	this	DET
ftr-317	297	2	approach	approach	NOUN
ftr-317	297	3	takes	take	VERB
ftr-317	297	4	a	a	DET
ftr-317	297	5	rule	rule	NOUN
ftr-317	297	6	—	—	PUNCT
ftr-317	297	7	the	the	DET
ftr-317	297	8	definition	definition	NOUN
ftr-317	297	9	of	of	ADP
ftr-317	297	10	income	income	NOUN
ftr-317	297	11	38	38	NUM
ftr-317	297	12	.	.	PUNCT
ftr-317	298	1	duberstein	duberstein	NOUN
ftr-317	298	2	,	,	PUNCT
ftr-317	298	3	363	363	NUM
ftr-317	298	4	u.s	u.s	PROPN
ftr-317	298	5	.	.	PROPN
ftr-317	298	6	at	at	ADP
ftr-317	298	7	289	289	NUM
ftr-317	298	8	.	.	PUNCT
ftr-317	298	9	39	39	NUM
ftr-317	298	10	.	.	PUNCT
ftr-317	299	1	i	i	PRON
ftr-317	299	2	d.	d.	PROPN
ftr-317	299	3	at	at	ADP
ftr-317	299	4	284	284	NUM
ftr-317	299	5	n.6	n.6	NOUN
ftr-317	299	6	.	.	PROPN
ftr-317	300	1	40	40	NUM
ftr-317	300	2	.	.	PUNCT
ftr-317	301	1	kahn	kahn	PROPN
ftr-317	301	2	,	,	PUNCT
ftr-317	301	3	exclusion	exclusion	NOUN
ftr-317	301	4	from	from	ADP
ftr-317	301	5	income	income	NOUN
ftr-317	301	6	,	,	PUNCT
ftr-317	301	7	supra	supra	PROPN
ftr-317	301	8	note	note	NOUN
ftr-317	301	9	1	1	NUM
ftr-317	301	10	,	,	PUNCT
ftr-317	301	11	at	at	ADP
ftr-317	301	12	689	689	NUM
ftr-317	301	13	.	.	PUNCT
ftr-317	301	14	41	41	NUM
ftr-317	301	15	.	.	PUNCT
ftr-317	302	1	i	i	PRON
ftr-317	302	2	d.	d.	PROPN
ftr-317	302	3	2012	2012	NUM
ftr-317	302	4	]	]	PUNCT
ftr-317	303	1	the	the	DET
ftr-317	303	2	definition	definition	NOUN
ftr-317	303	3	of	of	ADP
ftr-317	303	4	income	income	NOUN
ftr-317	303	5	115	115	NUM
ftr-317	303	6	—	—	PUNCT
ftr-317	303	7	and	and	CCONJ
ftr-317	303	8	creates	create	VERB
ftr-317	303	9	another	another	DET
ftr-317	303	10	rule	rule	NOUN
ftr-317	303	11	—	—	PUNCT
ftr-317	303	12	the	the	DET
ftr-317	303	13	noncommercial	noncommercial	ADJ
ftr-317	303	14	zone	zone	NOUN
ftr-317	303	15	exclusion	exclusion	NOUN
ftr-317	303	16	—	—	PUNCT
ftr-317	303	17	to	to	PART
ftr-317	303	18	arrive	arrive	VERB
ftr-317	303	19	at	at	ADP
ftr-317	303	20	what	what	PRON
ftr-317	303	21	we	we	PRON
ftr-317	303	22	agree	agree	VERB
ftr-317	303	23	is	be	AUX
ftr-317	303	24	the	the	DET
ftr-317	303	25	correct	correct	ADJ
ftr-317	303	26	result	result	NOUN
ftr-317	303	27	of	of	ADP
ftr-317	303	28	no	no	DET
ftr-317	303	29	income	income	NOUN
ftr-317	303	30	.	.	PUNCT
ftr-317	304	1	an	an	DET
ftr-317	304	2	income	income	NOUN
ftr-317	304	3	-	-	PUNCT
ftr-317	304	4	as	as	ADP
ftr-317	304	5	-	-	PUNCT
ftr-317	304	6	standard	standard	ADJ
ftr-317	304	7	analysis	analysis	NOUN
ftr-317	304	8	arrives	arrive	VERB
ftr-317	304	9	at	at	ADP
ftr-317	304	10	the	the	DET
ftr-317	304	11	same	same	ADJ
ftr-317	304	12	conclusion	conclusion	NOUN
ftr-317	304	13	in	in	ADP
ftr-317	304	14	this	this	DET
ftr-317	304	15	case	case	NOUN
ftr-317	304	16	but	but	CCONJ
ftr-317	304	17	does	do	VERB
ftr-317	304	18	so	so	ADV
ftr-317	304	19	by	by	ADP
ftr-317	304	20	a	a	DET
ftr-317	304	21	different	different	ADJ
ftr-317	304	22	path	path	NOUN
ftr-317	304	23	.	.	PUNCT
ftr-317	305	1	that	that	DET
ftr-317	305	2	path	path	NOUN
ftr-317	305	3	does	do	AUX
ftr-317	305	4	not	not	PART
ftr-317	305	5	involve	involve	VERB
ftr-317	305	6	applying	apply	VERB
ftr-317	305	7	a	a	DET
ftr-317	305	8	rule	rule	NOUN
ftr-317	305	9	and	and	CCONJ
ftr-317	305	10	then	then	ADV
ftr-317	305	11	creating	create	VERB
ftr-317	305	12	another	another	DET
ftr-317	305	13	rule	rule	NOUN
ftr-317	305	14	,	,	PUNCT
ftr-317	305	15	which	which	PRON
ftr-317	305	16	operates	operate	VERB
ftr-317	305	17	as	as	ADP
ftr-317	305	18	an	an	DET
ftr-317	305	19	exception	exception	NOUN
ftr-317	305	20	,	,	PUNCT
ftr-317	305	21	but	but	CCONJ
ftr-317	305	22	rather	rather	ADV
ftr-317	305	23	involves	involve	VERB
ftr-317	305	24	only	only	ADV
ftr-317	305	25	applying	apply	VERB
ftr-317	305	26	a	a	DET
ftr-317	305	27	standard	standard	NOUN
ftr-317	305	28	.	.	PUNCT
ftr-317	306	1	as	as	ADP
ftr-317	306	2	before	before	ADV
ftr-317	306	3	,	,	PUNCT
ftr-317	306	4	applying	apply	VERB
ftr-317	306	5	the	the	DET
ftr-317	306	6	standard	standard	NOUN
ftr-317	306	7	requires	require	VERB
ftr-317	306	8	a	a	DET
ftr-317	306	9	consideration	consideration	NOUN
ftr-317	306	10	of	of	ADP
ftr-317	306	11	the	the	DET
ftr-317	306	12	relevant	relevant	ADJ
ftr-317	306	13	values	value	NOUN
ftr-317	306	14	.	.	PUNCT
ftr-317	307	1	those	those	DET
ftr-317	307	2	values	value	NOUN
ftr-317	307	3	include	include	VERB
ftr-317	307	4	horizontal	horizontal	ADJ
ftr-317	307	5	equity	equity	NOUN
ftr-317	307	6	,	,	PUNCT
ftr-317	307	7	which	which	PRON
ftr-317	307	8	would	would	AUX
ftr-317	307	9	point	point	VERB
ftr-317	307	10	toward	toward	ADP
ftr-317	307	11	taxation	taxation	NOUN
ftr-317	307	12	because	because	SCONJ
ftr-317	307	13	it	it	PRON
ftr-317	307	14	requires	require	VERB
ftr-317	307	15	that	that	SCONJ
ftr-317	307	16	all	all	DET
ftr-317	307	17	individuals	individual	NOUN
ftr-317	307	18	who	who	PRON
ftr-317	307	19	receive	receive	VERB
ftr-317	307	20	compensation	compensation	NOUN
ftr-317	307	21	for	for	ADP
ftr-317	307	22	services	service	NOUN
ftr-317	307	23	be	be	AUX
ftr-317	307	24	treated	treat	VERB
ftr-317	307	25	alike	alike	ADV
ftr-317	307	26	;	;	PUNCT
ftr-317	307	27	thus	thus	ADV
ftr-317	307	28	,	,	PUNCT
ftr-317	307	29	if	if	SCONJ
ftr-317	307	30	the	the	DET
ftr-317	307	31	chore	chore	NOUN
ftr-317	307	32	is	be	AUX
ftr-317	307	33	mowing	mow	VERB
ftr-317	307	34	the	the	DET
ftr-317	307	35	lawn	lawn	NOUN
ftr-317	307	36	and	and	CCONJ
ftr-317	307	37	a	a	DET
ftr-317	307	38	landscaper	landscaper	NOUN
ftr-317	307	39	who	who	PRON
ftr-317	307	40	receives	receive	VERB
ftr-317	307	41	$	$	SYM
ftr-317	307	42	20	20	NUM
ftr-317	307	43	for	for	ADP
ftr-317	307	44	mowing	mow	VERB
ftr-317	307	45	the	the	DET
ftr-317	307	46	lawn	lawn	NOUN
ftr-317	307	47	has	have	VERB
ftr-317	307	48	income	income	NOUN
ftr-317	307	49	,	,	PUNCT
ftr-317	307	50	then	then	ADV
ftr-317	307	51	the	the	DET
ftr-317	307	52	child	child	NOUN
ftr-317	307	53	who	who	PRON
ftr-317	307	54	receives	receive	VERB
ftr-317	307	55	a	a	DET
ftr-317	307	56	similar	similar	ADJ
ftr-317	307	57	amount	amount	NOUN
ftr-317	307	58	for	for	ADP
ftr-317	307	59	performing	perform	VERB
ftr-317	307	60	the	the	DET
ftr-317	307	61	same	same	ADJ
ftr-317	307	62	service	service	NOUN
ftr-317	307	63	should	should	AUX
ftr-317	307	64	have	have	VERB
ftr-317	307	65	income	income	NOUN
ftr-317	307	66	as	as	ADV
ftr-317	307	67	well	well	ADV
ftr-317	307	68	.	.	PUNCT
ftr-317	308	1	but	but	CCONJ
ftr-317	308	2	in	in	ADP
ftr-317	308	3	this	this	DET
ftr-317	308	4	case	case	NOUN
ftr-317	308	5	,	,	PUNCT
ftr-317	308	6	unlike	unlike	ADP
ftr-317	308	7	in	in	ADP
ftr-317	308	8	the	the	DET
ftr-317	308	9	case	case	NOUN
ftr-317	308	10	of	of	ADP
ftr-317	308	11	the	the	DET
ftr-317	308	12	landscaper	landscaper	NOUN
ftr-317	308	13	,	,	PUNCT
ftr-317	308	14	there	there	PRON
ftr-317	308	15	are	be	VERB
ftr-317	308	16	competing	compete	VERB
ftr-317	308	17	values	value	NOUN
ftr-317	308	18	.	.	PUNCT
ftr-317	309	1	those	those	DET
ftr-317	309	2	competing	compete	VERB
ftr-317	309	3	values	value	NOUN
ftr-317	309	4	include	include	VERB
ftr-317	309	5	the	the	DET
ftr-317	309	6	value	value	NOUN
ftr-317	309	7	of	of	ADP
ftr-317	309	8	family	family	NOUN
ftr-317	309	9	and	and	CCONJ
ftr-317	309	10	the	the	DET
ftr-317	309	11	value	value	NOUN
ftr-317	309	12	of	of	ADP
ftr-317	309	13	the	the	DET
ftr-317	309	14	parent‘s	parent‘s	NOUN
ftr-317	309	15	freedom	freedom	NOUN
ftr-317	309	16	to	to	PART
ftr-317	309	17	raise	raise	VERB
ftr-317	309	18	his	his	PRON
ftr-317	309	19	child	child	NOUN
ftr-317	309	20	by	by	ADP
ftr-317	309	21	demonstrating	demonstrate	VERB
ftr-317	309	22	the	the	DET
ftr-317	309	23	rewards	reward	NOUN
ftr-317	309	24	of	of	ADP
ftr-317	309	25	industry	industry	NOUN
ftr-317	309	26	,	,	PUNCT
ftr-317	309	27	as	as	ADV
ftr-317	309	28	well	well	ADV
ftr-317	309	29	as	as	ADP
ftr-317	309	30	the	the	DET
ftr-317	309	31	privacy	privacy	NOUN
ftr-317	309	32	that	that	PRON
ftr-317	309	33	should	should	AUX
ftr-317	309	34	attend	attend	VERB
ftr-317	309	35	intra	intra	ADJ
ftr-317	309	36	-	-	ADJ
ftr-317	309	37	family	family	NOUN
ftr-317	309	38	transactions	transaction	NOUN
ftr-317	309	39	,	,	PUNCT
ftr-317	309	40	the	the	DET
ftr-317	309	41	kind	kind	NOUN
ftr-317	309	42	of	of	ADP
ftr-317	309	43	social	social	ADJ
ftr-317	309	44	cooperation	cooperation	NOUN
ftr-317	309	45	that	that	SCONJ
ftr-317	309	46	families	family	NOUN
ftr-317	309	47	generally	generally	ADV
ftr-317	309	48	represent	represent	VERB
ftr-317	309	49	,	,	PUNCT
ftr-317	309	50	and	and	CCONJ
ftr-317	309	51	the	the	DET
ftr-317	309	52	difficulty	difficulty	NOUN
ftr-317	309	53	of	of	ADP
ftr-317	309	54	administering	administer	VERB
ftr-317	309	55	a	a	DET
ftr-317	309	56	different	different	ADJ
ftr-317	309	57	conclusion	conclusion	NOUN
ftr-317	309	58	.	.	PUNCT
ftr-317	310	1	the	the	DET
ftr-317	310	2	strength	strength	NOUN
ftr-317	310	3	of	of	ADP
ftr-317	310	4	the	the	DET
ftr-317	310	5	competing	compete	VERB
ftr-317	310	6	values	value	NOUN
ftr-317	310	7	supports	support	VERB
ftr-317	310	8	a	a	DET
ftr-317	310	9	no	no	DET
ftr-317	310	10	-	-	PUNCT
ftr-317	310	11	income	income	NOUN
ftr-317	310	12	result	result	NOUN
ftr-317	310	13	.	.	PUNCT
ftr-317	311	1	this	this	DET
ftr-317	311	2	scenario	scenario	NOUN
ftr-317	311	3	is	be	AUX
ftr-317	311	4	particularly	particularly	ADV
ftr-317	311	5	helpful	helpful	ADJ
ftr-317	311	6	in	in	ADP
ftr-317	311	7	illustrating	illustrate	VERB
ftr-317	311	8	the	the	DET
ftr-317	311	9	differences	difference	NOUN
ftr-317	311	10	in	in	ADP
ftr-317	311	11	the	the	DET
ftr-317	311	12	two	two	NUM
ftr-317	311	13	approaches	approach	NOUN
ftr-317	311	14	because	because	SCONJ
ftr-317	311	15	it	it	PRON
ftr-317	311	16	reveals	reveal	VERB
ftr-317	311	17	that	that	SCONJ
ftr-317	311	18	both	both	DET
ftr-317	311	19	approaches	approach	NOUN
ftr-317	311	20	rely	rely	VERB
ftr-317	311	21	on	on	ADP
ftr-317	311	22	the	the	DET
ftr-317	311	23	importance	importance	NOUN
ftr-317	311	24	of	of	ADP
ftr-317	311	25	values	value	NOUN
ftr-317	311	26	other	other	ADJ
ftr-317	311	27	than	than	ADP
ftr-317	311	28	horizontal	horizontal	ADJ
ftr-317	311	29	equity	equity	NOUN
ftr-317	311	30	.	.	PUNCT
ftr-317	312	1	the	the	DET
ftr-317	312	2	difference	difference	NOUN
ftr-317	312	3	is	be	AUX
ftr-317	312	4	not	not	PART
ftr-317	312	5	whether	whether	SCONJ
ftr-317	312	6	the	the	DET
ftr-317	312	7	approaches	approach	NOUN
ftr-317	312	8	involve	involve	VERB
ftr-317	312	9	a	a	DET
ftr-317	312	10	consideration	consideration	NOUN
ftr-317	312	11	of	of	ADP
ftr-317	312	12	values	value	NOUN
ftr-317	312	13	,	,	PUNCT
ftr-317	312	14	but	but	CCONJ
ftr-317	312	15	is	be	AUX
ftr-317	312	16	what	what	PRON
ftr-317	312	17	analytical	analytical	ADJ
ftr-317	312	18	role	role	NOUN
ftr-317	312	19	the	the	DET
ftr-317	312	20	consideration	consideration	NOUN
ftr-317	312	21	of	of	ADP
ftr-317	312	22	values	value	NOUN
ftr-317	312	23	plays	play	NOUN
ftr-317	312	24	.	.	PUNCT
ftr-317	313	1	professor	professor	NOUN
ftr-317	313	2	kahn‘s	kahn‘s	PROPN
ftr-317	313	3	application	application	NOUN
ftr-317	313	4	of	of	ADP
ftr-317	313	5	the	the	DET
ftr-317	313	6	rule	rule	NOUN
ftr-317	313	7	-	-	PUNCT
ftr-317	313	8	based	base	VERB
ftr-317	313	9	approach	approach	NOUN
ftr-317	313	10	makes	make	VERB
ftr-317	313	11	it	it	PRON
ftr-317	313	12	clear	clear	ADJ
ftr-317	313	13	that	that	SCONJ
ftr-317	313	14	the	the	DET
ftr-317	313	15	commercial	commercial	ADJ
ftr-317	313	16	/	/	SYM
ftr-317	313	17	noncommercial	noncommercial	ADJ
ftr-317	313	18	rule	rule	NOUN
ftr-317	313	19	was	be	AUX
ftr-317	313	20	crafted	craft	VERB
ftr-317	313	21	in	in	ADP
ftr-317	313	22	response	response	NOUN
ftr-317	313	23	to	to	ADP
ftr-317	313	24	the	the	DET
ftr-317	313	25	same	same	ADJ
ftr-317	313	26	values	value	NOUN
ftr-317	313	27	we	we	PRON
ftr-317	313	28	employ	employ	VERB
ftr-317	313	29	in	in	ADP
ftr-317	313	30	our	our	PRON
ftr-317	313	31	standard	standard	NOUN
ftr-317	313	32	-	-	PUNCT
ftr-317	313	33	based	base	VERB
ftr-317	313	34	approach	approach	NOUN
ftr-317	313	35	.	.	PUNCT
ftr-317	314	1	in	in	ADP
ftr-317	314	2	the	the	DET
ftr-317	314	3	standard	standard	NOUN
ftr-317	314	4	-	-	PUNCT
ftr-317	314	5	based	base	VERB
ftr-317	314	6	approach	approach	NOUN
ftr-317	314	7	,	,	PUNCT
ftr-317	314	8	no	no	DET
ftr-317	314	9	additional	additional	ADJ
ftr-317	314	10	category	category	NOUN
ftr-317	314	11	is	be	AUX
ftr-317	314	12	created	create	VERB
ftr-317	314	13	and	and	CCONJ
ftr-317	314	14	nothing	nothing	PRON
ftr-317	314	15	else	else	ADV
ftr-317	314	16	needs	need	VERB
ftr-317	314	17	to	to	PART
ftr-317	314	18	be	be	AUX
ftr-317	314	19	defined	define	VERB
ftr-317	314	20	.	.	PUNCT
ftr-317	315	1	we	we	PRON
ftr-317	315	2	believe	believe	VERB
ftr-317	315	3	that	that	SCONJ
ftr-317	315	4	the	the	DET
ftr-317	315	5	transparency	transparency	NOUN
ftr-317	315	6	of	of	ADP
ftr-317	315	7	the	the	DET
ftr-317	315	8	standard	standard	NOUN
ftr-317	315	9	-	-	PUNCT
ftr-317	315	10	based	base	VERB
ftr-317	315	11	approach	approach	NOUN
ftr-317	315	12	,	,	PUNCT
ftr-317	315	13	with	with	ADP
ftr-317	315	14	its	its	PRON
ftr-317	315	15	direct	direct	ADJ
ftr-317	315	16	resort	resort	NOUN
ftr-317	315	17	to	to	ADP
ftr-317	315	18	a	a	DET
ftr-317	315	19	consideration	consideration	NOUN
ftr-317	315	20	of	of	ADP
ftr-317	315	21	values	value	NOUN
ftr-317	315	22	(	(	PUNCT
ftr-317	315	23	as	as	SCONJ
ftr-317	315	24	opposed	oppose	VERB
ftr-317	315	25	to	to	ADP
ftr-317	315	26	considering	consider	VERB
ftr-317	315	27	values	value	NOUN
ftr-317	315	28	only	only	ADV
ftr-317	315	29	as	as	ADP
ftr-317	315	30	a	a	DET
ftr-317	315	31	step	step	NOUN
ftr-317	315	32	in	in	ADP
ftr-317	315	33	the	the	DET
ftr-317	315	34	creation	creation	NOUN
ftr-317	315	35	of	of	ADP
ftr-317	315	36	another	another	DET
ftr-317	315	37	rule	rule	NOUN
ftr-317	315	38	which	which	PRON
ftr-317	315	39	must	must	AUX
ftr-317	315	40	itself	itself	PRON
ftr-317	315	41	be	be	AUX
ftr-317	315	42	construed	construe	VERB
ftr-317	315	43	)	)	PUNCT
ftr-317	315	44	,	,	PUNCT
ftr-317	315	45	makes	make	VERB
ftr-317	315	46	it	it	PRON
ftr-317	315	47	an	an	DET
ftr-317	315	48	attractive	attractive	ADJ
ftr-317	315	49	alternative	alternative	NOUN
ftr-317	315	50	.	.	PUNCT
ftr-317	316	1	c.	c.	NOUN
ftr-317	316	2	pooling	pool	VERB
ftr-317	316	3	labor	labor	NOUN
ftr-317	316	4	:	:	PUNCT
ftr-317	316	5	joint	joint	ADJ
ftr-317	316	6	activities	activity	NOUN
ftr-317	316	7	and	and	CCONJ
ftr-317	316	8	common	common	ADJ
ftr-317	316	9	goals	goal	NOUN
ftr-317	316	10	1	1	NUM
ftr-317	316	11	.	.	PUNCT
ftr-317	317	1	the	the	DET
ftr-317	317	2	roommates	roommate	NOUN
ftr-317	317	3	,	,	PUNCT
ftr-317	317	4	the	the	DET
ftr-317	317	5	urban	urban	ADJ
ftr-317	317	6	gardeners	gardener	NOUN
ftr-317	317	7	,	,	PUNCT
ftr-317	317	8	and	and	CCONJ
ftr-317	317	9	the	the	DET
ftr-317	317	10	young	young	ADJ
ftr-317	317	11	parents	parent	NOUN
ftr-317	317	12	:	:	PUNCT
ftr-317	317	13	dividing	divide	VERB
ftr-317	317	14	responsibilities	responsibility	NOUN
ftr-317	317	15	a	a	DET
ftr-317	317	16	number	number	NOUN
ftr-317	317	17	of	of	ADP
ftr-317	317	18	the	the	DET
ftr-317	317	19	scenarios	scenario	NOUN
ftr-317	317	20	professor	professor	NOUN
ftr-317	317	21	kahn	kahn	PROPN
ftr-317	317	22	analyzes	analyze	NOUN
ftr-317	317	23	involve	involve	VERB
ftr-317	317	24	situations	situation	NOUN
ftr-317	317	25	where	where	SCONJ
ftr-317	317	26	services	service	NOUN
ftr-317	317	27	are	be	AUX
ftr-317	317	28	exchanged	exchange	VERB
ftr-317	317	29	in	in	ADP
ftr-317	317	30	pursuit	pursuit	NOUN
ftr-317	317	31	of	of	ADP
ftr-317	317	32	a	a	DET
ftr-317	317	33	common	common	ADJ
ftr-317	317	34	goal	goal	NOUN
ftr-317	317	35	.	.	PUNCT
ftr-317	318	1	these	these	DET
ftr-317	318	2	goals	goal	NOUN
ftr-317	318	3	involve	involve	VERB
ftr-317	318	4	housekeeping	housekeeping	NOUN
ftr-317	318	5	in	in	ADP
ftr-317	318	6	shared	share	VERB
ftr-317	318	7	living	living	NOUN
ftr-317	318	8	quarters	quarter	NOUN
ftr-317	318	9	,	,	PUNCT
ftr-317	318	10	reciprocal	reciprocal	ADJ
ftr-317	318	11	tending	tending	NOUN
ftr-317	318	12	of	of	ADP
ftr-317	318	13	gardens	garden	NOUN
ftr-317	318	14	,	,	PUNCT
ftr-317	318	15	and	and	CCONJ
ftr-317	318	16	reciprocal	reciprocal	ADJ
ftr-317	318	17	caring	care	VERB
ftr-317	318	18	for	for	ADP
ftr-317	318	19	children	child	NOUN
ftr-317	318	20	in	in	ADP
ftr-317	318	21	their	their	PRON
ftr-317	318	22	parent‘s	parent‘s	NOUN
ftr-317	318	23	absence	absence	NOUN
ftr-317	318	24	(	(	PUNCT
ftr-317	318	25	i.e.	i.e.	X
ftr-317	318	26	babysitting	babysitting	NOUN
ftr-317	318	27	)	)	PUNCT
ftr-317	318	28	.	.	PUNCT
ftr-317	319	1	in	in	ADP
ftr-317	319	2	the	the	DET
ftr-317	319	3	first	first	ADJ
ftr-317	319	4	of	of	ADP
ftr-317	319	5	these	these	DET
ftr-317	319	6	scenarios	scenario	NOUN
ftr-317	319	7	,	,	PUNCT
ftr-317	319	8	two	two	NUM
ftr-317	319	9	roommates	roommate	NOUN
ftr-317	319	10	(	(	PUNCT
ftr-317	319	11	the	the	DET
ftr-317	319	12	roommates	roommate	NOUN
ftr-317	319	13	)	)	PUNCT
ftr-317	319	14	divide	divide	VERB
ftr-317	319	15	household	household	NOUN
ftr-317	319	16	chores	chore	NOUN
ftr-317	319	17	.	.	PUNCT
ftr-317	320	1	the	the	DET
ftr-317	320	2	income	income	NOUN
ftr-317	320	3	-	-	PUNCT
ftr-317	320	4	as	as	ADP
ftr-317	320	5	-	-	PUNCT
ftr-317	320	6	rule	rule	NOUN
ftr-317	320	7	approach	approach	NOUN
ftr-317	320	8	,	,	PUNCT
ftr-317	320	9	now	now	ADV
ftr-317	320	10	supplemented	supplement	VERB
ftr-317	320	11	116	116	NUM
ftr-317	320	12	florida	florida	PROPN
ftr-317	320	13	tax	tax	NOUN
ftr-317	320	14	review	review	NOUN
ftr-317	320	15	[	[	X
ftr-317	320	16	vol	vol	NOUN
ftr-317	320	17	.	.	PUNCT
ftr-317	321	1	13:3	13:3	NUM
ftr-317	321	2	by	by	ADP
ftr-317	321	3	the	the	DET
ftr-317	321	4	noncommercial	noncommercial	ADJ
ftr-317	321	5	zone	zone	NOUN
ftr-317	321	6	exception	exception	NOUN
ftr-317	321	7	,	,	PUNCT
ftr-317	321	8	produces	produce	VERB
ftr-317	321	9	the	the	DET
ftr-317	321	10	conclusion	conclusion	NOUN
ftr-317	321	11	that	that	SCONJ
ftr-317	321	12	the	the	DET
ftr-317	321	13	exchange	exchange	NOUN
ftr-317	321	14	of	of	ADP
ftr-317	321	15	services	service	NOUN
ftr-317	321	16	between	between	ADP
ftr-317	321	17	the	the	DET
ftr-317	321	18	roommates	roommate	NOUN
ftr-317	321	19	is	be	AUX
ftr-317	321	20	not	not	PART
ftr-317	321	21	income	income	NOUN
ftr-317	321	22	to	to	ADP
ftr-317	321	23	either	either	PRON
ftr-317	321	24	of	of	ADP
ftr-317	321	25	the	the	DET
ftr-317	321	26	roommates	roommate	NOUN
ftr-317	321	27	.	.	PUNCT
ftr-317	322	1	however	however	ADV
ftr-317	322	2	,	,	PUNCT
ftr-317	322	3	in	in	ADP
ftr-317	322	4	this	this	DET
ftr-317	322	5	case	case	NOUN
ftr-317	322	6	,	,	PUNCT
ftr-317	322	7	professor	professor	PROPN
ftr-317	322	8	kahn	kahn	PROPN
ftr-317	322	9	describes	describe	VERB
ftr-317	322	10	a	a	DET
ftr-317	322	11	―corollary	―corollary	PROPN
ftr-317	322	12	principle‖	principle‖	PROPN
ftr-317	322	13	to	to	ADP
ftr-317	322	14	the	the	DET
ftr-317	322	15	noncommercial	noncommercial	ADJ
ftr-317	322	16	zone	zone	NOUN
ftr-317	322	17	exception	exception	NOUN
ftr-317	322	18	—	—	PUNCT
ftr-317	322	19	that	that	SCONJ
ftr-317	322	20	an	an	DET
ftr-317	322	21	exchange	exchange	NOUN
ftr-317	322	22	of	of	ADP
ftr-317	322	23	services	service	NOUN
ftr-317	322	24	should	should	AUX
ftr-317	322	25	not	not	PART
ftr-317	322	26	produce	produce	VERB
ftr-317	322	27	income	income	NOUN
ftr-317	322	28	if	if	SCONJ
ftr-317	322	29	the	the	DET
ftr-317	322	30	exchange	exchange	NOUN
ftr-317	322	31	occurs	occur	VERB
ftr-317	322	32	in	in	ADP
ftr-317	322	33	pursuit	pursuit	NOUN
ftr-317	322	34	of	of	ADP
ftr-317	322	35	a	a	DET
ftr-317	322	36	common	common	ADJ
ftr-317	322	37	goal	goal	NOUN
ftr-317	322	38	.	.	PUNCT
ftr-317	323	1	in	in	ADP
ftr-317	323	2	another	another	DET
ftr-317	323	3	scenario	scenario	NOUN
ftr-317	323	4	,	,	PUNCT
ftr-317	323	5	two	two	NUM
ftr-317	323	6	individuals	individual	NOUN
ftr-317	323	7	who	who	PRON
ftr-317	323	8	live	live	VERB
ftr-317	323	9	separately	separately	ADV
ftr-317	323	10	in	in	ADP
ftr-317	323	11	manhattan	manhattan	PROPN
ftr-317	323	12	each	each	PRON
ftr-317	323	13	want	want	VERB
ftr-317	323	14	to	to	PART
ftr-317	323	15	have	have	VERB
ftr-317	323	16	a	a	DET
ftr-317	323	17	vegetable	vegetable	ADJ
ftr-317	323	18	garden	garden	NOUN
ftr-317	323	19	(	(	PUNCT
ftr-317	323	20	the	the	DET
ftr-317	323	21	gardners	gardner	NOUN
ftr-317	323	22	)	)	PUNCT
ftr-317	323	23	,	,	PUNCT
ftr-317	323	24	a	a	DET
ftr-317	323	25	goal	goal	NOUN
ftr-317	323	26	they	they	PRON
ftr-317	323	27	accomplish	accomplish	VERB
ftr-317	323	28	by	by	ADP
ftr-317	323	29	purchasing	purchase	VERB
ftr-317	323	30	neighboring	neighboring	NOUN
ftr-317	323	31	plots	plot	NOUN
ftr-317	323	32	of	of	ADP
ftr-317	323	33	land	land	NOUN
ftr-317	323	34	on	on	ADP
ftr-317	323	35	long	long	ADJ
ftr-317	323	36	island	island	NOUN
ftr-317	323	37	,	,	PUNCT
ftr-317	323	38	planting	plant	VERB
ftr-317	323	39	their	their	PRON
ftr-317	323	40	gardens	garden	NOUN
ftr-317	323	41	,	,	PUNCT
ftr-317	323	42	and	and	CCONJ
ftr-317	323	43	then	then	ADV
ftr-317	323	44	agreeing	agree	VERB
ftr-317	323	45	that	that	SCONJ
ftr-317	323	46	each	each	PRON
ftr-317	323	47	will	will	AUX
ftr-317	323	48	travel	travel	VERB
ftr-317	323	49	to	to	ADP
ftr-317	323	50	the	the	DET
ftr-317	323	51	plots	plot	NOUN
ftr-317	323	52	twice	twice	DET
ftr-317	323	53	a	a	DET
ftr-317	323	54	week	week	NOUN
ftr-317	323	55	to	to	PART
ftr-317	323	56	tend	tend	VERB
ftr-317	323	57	to	to	ADP
ftr-317	323	58	both	both	DET
ftr-317	323	59	gardens	garden	NOUN
ftr-317	323	60	rather	rather	ADV
ftr-317	323	61	than	than	ADP
ftr-317	323	62	four	four	NUM
ftr-317	323	63	times	time	NOUN
ftr-317	323	64	a	a	DET
ftr-317	323	65	week	week	NOUN
ftr-317	323	66	to	to	PART
ftr-317	323	67	each	each	PRON
ftr-317	323	68	tend	tend	VERB
ftr-317	323	69	to	to	ADP
ftr-317	323	70	his	his	PRON
ftr-317	323	71	own	own	ADJ
ftr-317	323	72	garden	garden	NOUN
ftr-317	323	73	.	.	PUNCT
ftr-317	324	1	the	the	DET
ftr-317	324	2	income	income	NOUN
ftr-317	324	3	-	-	PUNCT
ftr-317	324	4	as	as	ADP
ftr-317	324	5	-	-	PUNCT
ftr-317	324	6	rule	rule	NOUN
ftr-317	324	7	approach	approach	NOUN
ftr-317	324	8	,	,	PUNCT
ftr-317	324	9	now	now	ADV
ftr-317	324	10	supplemented	supplement	VERB
ftr-317	324	11	by	by	ADP
ftr-317	324	12	the	the	DET
ftr-317	324	13	noncommercial	noncommercial	ADJ
ftr-317	324	14	zone	zone	NOUN
ftr-317	324	15	exception	exception	NOUN
ftr-317	324	16	and	and	CCONJ
ftr-317	324	17	the	the	DET
ftr-317	324	18	corollary	corollary	ADJ
ftr-317	324	19	principle	principle	NOUN
ftr-317	324	20	of	of	ADP
ftr-317	324	21	the	the	DET
ftr-317	324	22	common	common	ADJ
ftr-317	324	23	goal	goal	NOUN
ftr-317	324	24	,	,	PUNCT
ftr-317	324	25	produces	produce	VERB
ftr-317	324	26	the	the	DET
ftr-317	324	27	conclusion	conclusion	NOUN
ftr-317	324	28	that	that	SCONJ
ftr-317	324	29	the	the	DET
ftr-317	324	30	exchange	exchange	NOUN
ftr-317	324	31	of	of	ADP
ftr-317	324	32	services	service	NOUN
ftr-317	324	33	between	between	ADP
ftr-317	324	34	the	the	DET
ftr-317	324	35	gardeners	gardener	NOUN
ftr-317	324	36	is	be	AUX
ftr-317	324	37	not	not	PART
ftr-317	324	38	income	income	NOUN
ftr-317	324	39	to	to	ADP
ftr-317	324	40	either	either	ADV
ftr-317	324	41	.	.	PUNCT
ftr-317	325	1	42	42	NUM
ftr-317	325	2	yet	yet	ADV
ftr-317	325	3	another	another	DET
ftr-317	325	4	scenario	scenario	NOUN
ftr-317	325	5	involves	involve	VERB
ftr-317	325	6	two	two	NUM
ftr-317	325	7	couples	couple	NOUN
ftr-317	325	8	(	(	PUNCT
ftr-317	325	9	the	the	DET
ftr-317	325	10	parents	parent	NOUN
ftr-317	325	11	)	)	PUNCT
ftr-317	325	12	,	,	PUNCT
ftr-317	325	13	each	each	PRON
ftr-317	325	14	of	of	ADP
ftr-317	325	15	whom	whom	PRON
ftr-317	325	16	have	have	VERB
ftr-317	325	17	young	young	ADJ
ftr-317	325	18	children	child	NOUN
ftr-317	325	19	.	.	PUNCT
ftr-317	326	1	when	when	SCONJ
ftr-317	326	2	one	one	NUM
ftr-317	326	3	couple	couple	NOUN
ftr-317	326	4	needs	need	VERB
ftr-317	326	5	a	a	DET
ftr-317	326	6	babysitter	babysitter	NOUN
ftr-317	326	7	on	on	ADP
ftr-317	326	8	short	short	ADJ
ftr-317	326	9	notice	notice	NOUN
ftr-317	326	10	,	,	PUNCT
ftr-317	326	11	the	the	DET
ftr-317	326	12	other	other	ADJ
ftr-317	326	13	couple	couple	NOUN
ftr-317	326	14	agrees	agree	VERB
ftr-317	326	15	to	to	PART
ftr-317	326	16	provide	provide	VERB
ftr-317	326	17	that	that	DET
ftr-317	326	18	service	service	NOUN
ftr-317	326	19	,	,	PUNCT
ftr-317	326	20	and	and	CCONJ
ftr-317	326	21	in	in	ADP
ftr-317	326	22	return	return	NOUN
ftr-317	326	23	,	,	PUNCT
ftr-317	326	24	the	the	DET
ftr-317	326	25	first	first	ADJ
ftr-317	326	26	couple	couple	NOUN
ftr-317	326	27	agrees	agree	VERB
ftr-317	326	28	to	to	PART
ftr-317	326	29	care	care	VERB
ftr-317	326	30	for	for	ADP
ftr-317	326	31	the	the	DET
ftr-317	326	32	other	other	ADJ
ftr-317	326	33	couple‘s	couple‘s	PROPN
ftr-317	326	34	son	son	NOUN
ftr-317	326	35	.	.	PUNCT
ftr-317	327	1	again	again	ADV
ftr-317	327	2	,	,	PUNCT
ftr-317	327	3	the	the	DET
ftr-317	327	4	income	income	NOUN
ftr-317	327	5	-	-	PUNCT
ftr-317	327	6	as	as	ADP
ftr-317	327	7	-	-	PUNCT
ftr-317	327	8	rule	rule	NOUN
ftr-317	327	9	approach	approach	NOUN
ftr-317	327	10	,	,	PUNCT
ftr-317	327	11	supplemented	supplement	VERB
ftr-317	327	12	by	by	ADP
ftr-317	327	13	the	the	DET
ftr-317	327	14	noncommercial	noncommercial	ADJ
ftr-317	327	15	zone	zone	NOUN
ftr-317	327	16	exception	exception	NOUN
ftr-317	327	17	and	and	CCONJ
ftr-317	327	18	the	the	DET
ftr-317	327	19	corollary	corollary	ADJ
ftr-317	327	20	principle	principle	NOUN
ftr-317	327	21	of	of	ADP
ftr-317	327	22	the	the	DET
ftr-317	327	23	common	common	ADJ
ftr-317	327	24	goal	goal	NOUN
ftr-317	327	25	,	,	PUNCT
ftr-317	327	26	produces	produce	VERB
ftr-317	327	27	the	the	DET
ftr-317	327	28	conclusion	conclusion	NOUN
ftr-317	327	29	that	that	SCONJ
ftr-317	327	30	the	the	DET
ftr-317	327	31	exchange	exchange	NOUN
ftr-317	327	32	of	of	ADP
ftr-317	327	33	babysitting	babysitte	VERB
ftr-317	327	34	services	service	NOUN
ftr-317	327	35	between	between	ADP
ftr-317	327	36	the	the	DET
ftr-317	327	37	parents	parent	NOUN
ftr-317	327	38	is	be	AUX
ftr-317	327	39	not	not	PART
ftr-317	327	40	income	income	NOUN
ftr-317	327	41	to	to	ADP
ftr-317	327	42	either	either	DET
ftr-317	327	43	couple	couple	NOUN
ftr-317	327	44	.	.	PUNCT
ftr-317	328	1	in	in	ADP
ftr-317	328	2	this	this	DET
ftr-317	328	3	case	case	NOUN
ftr-317	328	4	,	,	PUNCT
ftr-317	328	5	however	however	ADV
ftr-317	328	6	,	,	PUNCT
ftr-317	328	7	there	there	PRON
ftr-317	328	8	is	be	VERB
ftr-317	328	9	a	a	DET
ftr-317	328	10	further	further	ADJ
ftr-317	328	11	rule	rule	NOUN
ftr-317	328	12	-	-	PUNCT
ftr-317	328	13	like	like	ADJ
ftr-317	328	14	refinement	refinement	NOUN
ftr-317	328	15	that	that	PRON
ftr-317	328	16	produces	produce	VERB
ftr-317	328	17	a	a	DET
ftr-317	328	18	―joint	―joint	NOUN
ftr-317	328	19	activity	activity	NOUN
ftr-317	328	20	exception.‖	exception.‖	ADV
ftr-317	328	21	43	43	NUM
ftr-317	328	22	reaching	reach	VERB
ftr-317	328	23	a	a	DET
ftr-317	328	24	no	no	DET
ftr-317	328	25	-	-	PUNCT
ftr-317	328	26	income	income	NOUN
ftr-317	328	27	approach	approach	NOUN
ftr-317	328	28	in	in	ADP
ftr-317	328	29	this	this	DET
ftr-317	328	30	scenario	scenario	NOUN
ftr-317	328	31	under	under	ADP
ftr-317	328	32	an	an	DET
ftr-317	328	33	income	income	NOUN
ftr-317	328	34	-	-	PUNCT
ftr-317	328	35	as	as	ADP
ftr-317	328	36	-	-	PUNCT
ftr-317	328	37	rule	rule	NOUN
ftr-317	328	38	approach	approach	NOUN
ftr-317	328	39	,	,	PUNCT
ftr-317	328	40	thus	thus	ADV
ftr-317	328	41	,	,	PUNCT
ftr-317	328	42	requires	require	VERB
ftr-317	328	43	the	the	DET
ftr-317	328	44	application	application	NOUN
ftr-317	328	45	of	of	ADP
ftr-317	328	46	one	one	NUM
ftr-317	328	47	rule	rule	NOUN
ftr-317	328	48	,	,	PUNCT
ftr-317	328	49	one	one	NUM
ftr-317	328	50	exception	exception	NOUN
ftr-317	328	51	,	,	PUNCT
ftr-317	328	52	and	and	CCONJ
ftr-317	328	53	one	one	NUM
ftr-317	328	54	corollary	corollary	ADJ
ftr-317	328	55	principle	principle	NOUN
ftr-317	328	56	which	which	PRON
ftr-317	328	57	in	in	ADP
ftr-317	328	58	turn	turn	NOUN
ftr-317	328	59	produces	produce	VERB
ftr-317	328	60	yet	yet	ADV
ftr-317	328	61	another	another	DET
ftr-317	328	62	exception	exception	NOUN
ftr-317	328	63	.	.	PUNCT
ftr-317	329	1	all	all	DET
ftr-317	329	2	three	three	NUM
ftr-317	329	3	of	of	ADP
ftr-317	329	4	these	these	DET
ftr-317	329	5	scenarios	scenario	NOUN
ftr-317	329	6	can	can	AUX
ftr-317	329	7	be	be	AUX
ftr-317	329	8	seen	see	VERB
ftr-317	329	9	as	as	ADP
ftr-317	329	10	examples	example	NOUN
ftr-317	329	11	of	of	ADP
ftr-317	329	12	what	what	PRON
ftr-317	329	13	professor	professor	NOUN
ftr-317	329	14	kahn	kahn	PROPN
ftr-317	329	15	calls	call	VERB
ftr-317	329	16	―pooled	―pooled	PART
ftr-317	329	17	labor.‖	labor.‖	NOUN
ftr-317	329	18	44	44	NUM
ftr-317	329	19	he	he	PRON
ftr-317	329	20	explains	explain	VERB
ftr-317	329	21	that	that	SCONJ
ftr-317	329	22	―[s]everal	―[s]everal	ADJ
ftr-317	329	23	persons	person	NOUN
ftr-317	329	24	can	can	AUX
ftr-317	329	25	join	join	VERB
ftr-317	329	26	together	together	ADV
ftr-317	329	27	to	to	PART
ftr-317	329	28	pool	pool	VERB
ftr-317	329	29	their	their	PRON
ftr-317	329	30	labor	labor	NOUN
ftr-317	329	31	to	to	PART
ftr-317	329	32	accomplish	accomplish	VERB
ftr-317	329	33	a	a	DET
ftr-317	329	34	common	common	ADJ
ftr-317	329	35	goal‖	goal‖	PROPN
ftr-317	329	36	and	and	CCONJ
ftr-317	329	37	42	42	NUM
ftr-317	329	38	.	.	PUNCT
ftr-317	330	1	i	i	PRON
ftr-317	330	2	d.	d.	PROPN
ftr-317	330	3	at	at	ADP
ftr-317	330	4	693	693	NUM
ftr-317	330	5	.	.	PUNCT
ftr-317	331	1	43	43	NUM
ftr-317	331	2	.	.	PUNCT
ftr-317	332	1	i	i	PRON
ftr-317	332	2	d.	d.	PROPN
ftr-317	332	3	at	at	ADP
ftr-317	332	4	694	694	NUM
ftr-317	332	5	.	.	PUNCT
ftr-317	333	1	we	we	PRON
ftr-317	333	2	confess	confess	VERB
ftr-317	333	3	that	that	SCONJ
ftr-317	333	4	it	it	PRON
ftr-317	333	5	is	be	AUX
ftr-317	333	6	a	a	DET
ftr-317	333	7	bit	bit	NOUN
ftr-317	333	8	difficult	difficult	ADJ
ftr-317	333	9	to	to	PART
ftr-317	333	10	ascertain	ascertain	VERB
ftr-317	333	11	the	the	DET
ftr-317	333	12	parameters	parameter	NOUN
ftr-317	333	13	of	of	ADP
ftr-317	333	14	the	the	DET
ftr-317	333	15	―common	―common	PROPN
ftr-317	333	16	goal‖	goal‖	PROPN
ftr-317	333	17	and	and	CCONJ
ftr-317	333	18	the	the	DET
ftr-317	333	19	―joint	―joint	NOUN
ftr-317	333	20	activity.‖	activity.‖	VERB
ftr-317	333	21	in	in	ADP
ftr-317	333	22	discussing	discuss	VERB
ftr-317	333	23	the	the	DET
ftr-317	333	24	gardeners	gardener	NOUN
ftr-317	333	25	scenario	scenario	PROPN
ftr-317	333	26	,	,	PUNCT
ftr-317	333	27	professor	professor	PROPN
ftr-317	333	28	kahn	kahn	PROPN
ftr-317	333	29	states	state	VERB
ftr-317	333	30	that	that	SCONJ
ftr-317	333	31	the	the	DET
ftr-317	333	32	gardeners	gardener	NOUN
ftr-317	333	33	―should	―should	AUX
ftr-317	333	34	be	be	AUX
ftr-317	333	35	treated	treat	VERB
ftr-317	333	36	as	as	ADP
ftr-317	333	37	pooling	pool	VERB
ftr-317	333	38	their	their	PRON
ftr-317	333	39	labor	labor	NOUN
ftr-317	333	40	to	to	PART
ftr-317	333	41	accomplish	accomplish	VERB
ftr-317	333	42	a	a	DET
ftr-317	333	43	common	common	ADJ
ftr-317	333	44	goal,‖	goal,‖	PROPN
ftr-317	333	45	i	i	PROPN
ftr-317	333	46	d.	d.	NOUN
ftr-317	333	47	at	at	ADP
ftr-317	333	48	693	693	NUM
ftr-317	333	49	,	,	PUNCT
ftr-317	333	50	but	but	CCONJ
ftr-317	333	51	later	later	ADV
ftr-317	333	52	,	,	PUNCT
ftr-317	333	53	in	in	ADP
ftr-317	333	54	discussing	discuss	VERB
ftr-317	333	55	the	the	DET
ftr-317	333	56	parents	parent	NOUN
ftr-317	333	57	scenario	scenario	NOUN
ftr-317	333	58	,	,	PUNCT
ftr-317	333	59	he	he	PRON
ftr-317	333	60	states	state	VERB
ftr-317	333	61	that	that	SCONJ
ftr-317	333	62	―exchange	―exchange	NOUN
ftr-317	333	63	of	of	ADP
ftr-317	333	64	services	service	NOUN
ftr-317	333	65	comes	come	VERB
ftr-317	333	66	within	within	ADP
ftr-317	333	67	the	the	DET
ftr-317	333	68	joint	joint	ADJ
ftr-317	333	69	activity	activity	NOUN
ftr-317	333	70	exception	exception	NOUN
ftr-317	333	71	described	describe	VERB
ftr-317	333	72	above	above	ADV
ftr-317	333	73	in	in	ADP
ftr-317	333	74	connection	connection	NOUN
ftr-317	333	75	with	with	ADP
ftr-317	333	76	the	the	DET
ftr-317	333	77	tending	tending	NOUN
ftr-317	333	78	of	of	ADP
ftr-317	333	79	the	the	DET
ftr-317	333	80	vegetable	vegetable	NOUN
ftr-317	333	81	gardens	garden	NOUN
ftr-317	333	82	.	.	PUNCT
ftr-317	334	1	the	the	DET
ftr-317	334	2	parents	parent	NOUN
ftr-317	334	3	are	be	AUX
ftr-317	334	4	tending	tend	VERB
ftr-317	334	5	children	child	NOUN
ftr-317	334	6	instead	instead	ADV
ftr-317	334	7	of	of	ADP
ftr-317	334	8	vegetables	vegetable	NOUN
ftr-317	334	9	,	,	PUNCT
ftr-317	334	10	but	but	CCONJ
ftr-317	334	11	the	the	DET
ftr-317	334	12	same	same	ADJ
ftr-317	334	13	principle	principle	NOUN
ftr-317	334	14	applies.‖	applies.‖	NOUN
ftr-317	334	15	i	i	PRON
ftr-317	334	16	d.	d.	VERB
ftr-317	334	17	at	at	ADP
ftr-317	334	18	694	694	NUM
ftr-317	334	19	.	.	PUNCT
ftr-317	335	1	the	the	DET
ftr-317	335	2	two	two	NUM
ftr-317	335	3	concepts	concept	NOUN
ftr-317	335	4	—	—	PUNCT
ftr-317	335	5	common	common	ADJ
ftr-317	335	6	goal	goal	NOUN
ftr-317	335	7	and	and	CCONJ
ftr-317	335	8	joint	joint	ADJ
ftr-317	335	9	activity	activity	NOUN
ftr-317	335	10	—	—	PUNCT
ftr-317	335	11	are	be	AUX
ftr-317	335	12	obviously	obviously	ADV
ftr-317	335	13	related	relate	VERB
ftr-317	335	14	,	,	PUNCT
ftr-317	335	15	but	but	CCONJ
ftr-317	335	16	the	the	DET
ftr-317	335	17	references	reference	NOUN
ftr-317	335	18	to	to	ADP
ftr-317	335	19	a	a	DET
ftr-317	335	20	―corollary	―corollary	PROPN
ftr-317	335	21	principle‖	principle‖	PROPN
ftr-317	335	22	of	of	ADP
ftr-317	335	23	a	a	DET
ftr-317	335	24	common	common	ADJ
ftr-317	335	25	goal	goal	NOUN
ftr-317	335	26	and	and	CCONJ
ftr-317	335	27	the	the	DET
ftr-317	335	28	―joint	―joint	NOUN
ftr-317	335	29	activity	activity	NOUN
ftr-317	335	30	exception,‖	exception,‖	PROPN
ftr-317	335	31	which	which	PRON
ftr-317	335	32	later	later	ADV
ftr-317	335	33	is	be	AUX
ftr-317	335	34	applied	apply	VERB
ftr-317	335	35	to	to	ADP
ftr-317	335	36	the	the	DET
ftr-317	335	37	same	same	ADJ
ftr-317	335	38	situation	situation	NOUN
ftr-317	335	39	first	first	ADV
ftr-317	335	40	governed	govern	VERB
ftr-317	335	41	by	by	ADP
ftr-317	335	42	the	the	DET
ftr-317	335	43	common	common	ADJ
ftr-317	335	44	goal	goal	NOUN
ftr-317	335	45	corollary	corollary	ADJ
ftr-317	335	46	principle	principle	NOUN
ftr-317	335	47	,	,	PUNCT
ftr-317	335	48	make	make	VERB
ftr-317	335	49	the	the	DET
ftr-317	335	50	nature	nature	NOUN
ftr-317	335	51	of	of	ADP
ftr-317	335	52	the	the	DET
ftr-317	335	53	relationship	relationship	NOUN
ftr-317	335	54	between	between	ADP
ftr-317	335	55	them	they	PRON
ftr-317	335	56	somewhat	somewhat	ADV
ftr-317	335	57	opaque	opaque	ADJ
ftr-317	335	58	.	.	PUNCT
ftr-317	336	1	44	44	NUM
ftr-317	336	2	.	.	PUNCT
ftr-317	337	1	i	i	PRON
ftr-317	337	2	d.	d.	PROPN
ftr-317	337	3	at	at	ADP
ftr-317	337	4	691	691	NUM
ftr-317	337	5	.	.	PUNCT
ftr-317	337	6	2012	2012	NUM
ftr-317	337	7	]	]	PUNCT
ftr-317	337	8	the	the	DET
ftr-317	337	9	definition	definition	NOUN
ftr-317	337	10	of	of	ADP
ftr-317	337	11	income	income	NOUN
ftr-317	337	12	117	117	NUM
ftr-317	337	13	concludes	conclude	VERB
ftr-317	337	14	:	:	PUNCT
ftr-317	337	15	―when	―when	ADV
ftr-317	337	16	the	the	DET
ftr-317	337	17	common	common	ADJ
ftr-317	337	18	goal	goal	NOUN
ftr-317	337	19	has	have	VERB
ftr-317	337	20	no	no	DET
ftr-317	337	21	business	business	NOUN
ftr-317	337	22	connection	connection	NOUN
ftr-317	337	23	,	,	PUNCT
ftr-317	337	24	the	the	DET
ftr-317	337	25	exclusion	exclusion	NOUN
ftr-317	337	26	of	of	ADP
ftr-317	337	27	joint	joint	ADJ
ftr-317	337	28	activity	activity	NOUN
ftr-317	337	29	services	service	NOUN
ftr-317	337	30	from	from	ADP
ftr-317	337	31	income	income	NOUN
ftr-317	337	32	can	can	AUX
ftr-317	337	33	be	be	AUX
ftr-317	337	34	seen	see	VERB
ftr-317	337	35	as	as	ADP
ftr-317	337	36	a	a	DET
ftr-317	337	37	corollary	corollary	NOUN
ftr-317	337	38	to	to	ADP
ftr-317	337	39	the	the	DET
ftr-317	337	40	proposed	propose	VERB
ftr-317	337	41	principle	principle	NOUN
ftr-317	337	42	that	that	SCONJ
ftr-317	337	43	income	income	NOUN
ftr-317	337	44	arising	arise	VERB
ftr-317	337	45	out	out	ADP
ftr-317	337	46	of	of	ADP
ftr-317	337	47	a	a	DET
ftr-317	337	48	noncommercial	noncommercial	ADJ
ftr-317	337	49	activity	activity	NOUN
ftr-317	337	50	is	be	AUX
ftr-317	337	51	not	not	PART
ftr-317	337	52	taxable.‖	taxable.‖	NOUN
ftr-317	337	53	45	45	NUM
ftr-317	337	54	this	this	PRON
ftr-317	337	55	in	in	ADP
ftr-317	337	56	turn	turn	NOUN
ftr-317	337	57	requires	require	VERB
ftr-317	337	58	a	a	DET
ftr-317	337	59	test	test	NOUN
ftr-317	337	60	―for	―for	ADP
ftr-317	337	61	determining	determine	VERB
ftr-317	337	62	what	what	PRON
ftr-317	337	63	constitutes	constitute	VERB
ftr-317	337	64	a	a	DET
ftr-317	337	65	‗common	‗common	PUNCT
ftr-317	337	66	goal	goal	NOUN
ftr-317	337	67	.	.	PUNCT
ftr-317	338	1	‘‖	‘‖	NOUN
ftr-317	338	2	46	46	NUM
ftr-317	338	3	in	in	ADP
ftr-317	338	4	setting	set	VERB
ftr-317	338	5	out	out	ADP
ftr-317	338	6	that	that	DET
ftr-317	338	7	test	test	NOUN
ftr-317	339	1	,	,	PUNCT
ftr-317	339	2	professor	professor	PROPN
ftr-317	339	3	kahn	kahn	PROPN
ftr-317	339	4	follows	follow	VERB
ftr-317	339	5	the	the	DET
ftr-317	339	6	kind	kind	NOUN
ftr-317	339	7	of	of	ADP
ftr-317	339	8	all	all	PRON
ftr-317	339	9	-	-	PUNCT
ftr-317	339	10	things	thing	NOUN
ftr-317	339	11	-	-	PUNCT
ftr-317	339	12	considered	consider	VERB
ftr-317	339	13	approach	approach	NOUN
ftr-317	339	14	characteristic	characteristic	NOUN
ftr-317	339	15	of	of	ADP
ftr-317	339	16	a	a	DET
ftr-317	339	17	standard	standard	NOUN
ftr-317	339	18	.	.	PUNCT
ftr-317	340	1	in	in	ADP
ftr-317	340	2	his	his	PRON
ftr-317	340	3	words	word	NOUN
ftr-317	340	4	:	:	PUNCT
ftr-317	340	5	the	the	DET
ftr-317	340	6	common	common	ADJ
ftr-317	340	7	goal	goal	NOUN
ftr-317	340	8	must	must	AUX
ftr-317	340	9	be	be	AUX
ftr-317	340	10	the	the	DET
ftr-317	340	11	product	product	NOUN
ftr-317	340	12	of	of	ADP
ftr-317	340	13	a	a	DET
ftr-317	340	14	single	single	ADJ
ftr-317	340	15	activity	activity	NOUN
ftr-317	340	16	that	that	PRON
ftr-317	340	17	is	be	AUX
ftr-317	340	18	regarded	regard	VERB
ftr-317	340	19	as	as	ADP
ftr-317	340	20	such	such	ADJ
ftr-317	340	21	by	by	ADP
ftr-317	340	22	the	the	DET
ftr-317	340	23	public	public	NOUN
ftr-317	340	24	.	.	PUNCT
ftr-317	341	1	the	the	DET
ftr-317	341	2	services	service	NOUN
ftr-317	341	3	involved	involve	VERB
ftr-317	341	4	must	must	AUX
ftr-317	341	5	be	be	AUX
ftr-317	341	6	so	so	ADV
ftr-317	341	7	related	related	ADJ
ftr-317	341	8	that	that	SCONJ
ftr-317	341	9	they	they	PRON
ftr-317	341	10	are	be	AUX
ftr-317	341	11	commonly	commonly	ADV
ftr-317	341	12	regarded	regard	VERB
ftr-317	341	13	as	as	ADP
ftr-317	341	14	in	in	ADP
ftr-317	341	15	furtherance	furtherance	NOUN
ftr-317	341	16	of	of	ADP
ftr-317	341	17	that	that	DET
ftr-317	341	18	activity	activity	NOUN
ftr-317	341	19	.	.	PUNCT
ftr-317	342	1	the	the	DET
ftr-317	342	2	limitation	limitation	NOUN
ftr-317	342	3	on	on	ADP
ftr-317	342	4	the	the	DET
ftr-317	342	5	breadth	breadth	NOUN
ftr-317	342	6	of	of	ADP
ftr-317	342	7	a	a	DET
ftr-317	342	8	common	common	ADJ
ftr-317	342	9	goal	goal	NOUN
ftr-317	342	10	rests	rest	VERB
ftr-317	342	11	on	on	ADP
ftr-317	342	12	a	a	DET
ftr-317	342	13	common	common	ADJ
ftr-317	342	14	sense	sense	NOUN
ftr-317	342	15	approach	approach	NOUN
ftr-317	342	16	to	to	ADP
ftr-317	342	17	whether	whether	SCONJ
ftr-317	342	18	the	the	DET
ftr-317	342	19	public	public	NOUN
ftr-317	342	20	would	would	AUX
ftr-317	342	21	consider	consider	VERB
ftr-317	342	22	that	that	DET
ftr-317	342	23	goal	goal	NOUN
ftr-317	342	24	to	to	PART
ftr-317	342	25	be	be	AUX
ftr-317	342	26	the	the	DET
ftr-317	342	27	purpose	purpose	NOUN
ftr-317	342	28	of	of	ADP
ftr-317	342	29	conducting	conduct	VERB
ftr-317	342	30	an	an	DET
ftr-317	342	31	activity	activity	NOUN
ftr-317	342	32	as	as	SCONJ
ftr-317	342	33	contrasted	contrast	VERB
ftr-317	342	34	to	to	ADP
ftr-317	342	35	stretching	stretch	VERB
ftr-317	342	36	the	the	DET
ftr-317	342	37	concept	concept	NOUN
ftr-317	342	38	to	to	PART
ftr-317	342	39	incorporate	incorporate	VERB
ftr-317	342	40	the	the	DET
ftr-317	342	41	services	service	NOUN
ftr-317	342	42	in	in	ADP
ftr-317	342	43	question	question	NOUN
ftr-317	342	44	.	.	PUNCT
ftr-317	343	1	the	the	DET
ftr-317	343	2	limitation	limitation	NOUN
ftr-317	343	3	of	of	ADP
ftr-317	343	4	the	the	DET
ftr-317	343	5	concept	concept	NOUN
ftr-317	343	6	rests	rest	VERB
ftr-317	343	7	on	on	ADP
ftr-317	343	8	a	a	DET
ftr-317	343	9	factual	factual	ADJ
ftr-317	343	10	issue	issue	NOUN
ftr-317	343	11	as	as	ADP
ftr-317	343	12	to	to	ADP
ftr-317	343	13	what	what	PRON
ftr-317	343	14	is	be	AUX
ftr-317	343	15	commonly	commonly	ADV
ftr-317	343	16	regarded	regard	VERB
ftr-317	343	17	as	as	ADP
ftr-317	343	18	a	a	DET
ftr-317	343	19	single	single	ADJ
ftr-317	343	20	activity	activity	NOUN
ftr-317	343	21	.	.	PUNCT
ftr-317	344	1	47	47	NUM
ftr-317	345	1	although	although	SCONJ
ftr-317	345	2	the	the	DET
ftr-317	345	3	development	development	NOUN
ftr-317	345	4	of	of	ADP
ftr-317	345	5	this	this	PRON
ftr-317	345	6	―common	―common	NOUN
ftr-317	345	7	goal‖	goal‖	PUNCT
ftr-317	345	8	formulation	formulation	NOUN
ftr-317	345	9	started	start	VERB
ftr-317	345	10	from	from	ADP
ftr-317	345	11	a	a	DET
ftr-317	345	12	construction	construction	NOUN
ftr-317	345	13	of	of	ADP
ftr-317	345	14	income	income	NOUN
ftr-317	345	15	-	-	PUNCT
ftr-317	345	16	as	as	ADP
ftr-317	345	17	-	-	PUNCT
ftr-317	345	18	rule	rule	NOUN
ftr-317	345	19	,	,	PUNCT
ftr-317	345	20	it	it	PRON
ftr-317	345	21	appears	appear	VERB
ftr-317	345	22	to	to	ADP
ftr-317	345	23	us	we	PRON
ftr-317	345	24	that	that	SCONJ
ftr-317	345	25	the	the	DET
ftr-317	345	26	formulation	formulation	NOUN
ftr-317	345	27	itself	itself	PRON
ftr-317	345	28	(	(	PUNCT
ftr-317	345	29	as	as	SCONJ
ftr-317	345	30	explained	explain	VERB
ftr-317	345	31	in	in	ADP
ftr-317	345	32	the	the	DET
ftr-317	345	33	foregoing	forego	VERB
ftr-317	345	34	paragraph	paragraph	NOUN
ftr-317	345	35	)	)	PUNCT
ftr-317	345	36	differs	differ	VERB
ftr-317	345	37	little	little	ADJ
ftr-317	345	38	from	from	ADP
ftr-317	345	39	an	an	DET
ftr-317	345	40	income	income	NOUN
ftr-317	345	41	-	-	PUNCT
ftr-317	345	42	as	as	ADP
ftr-317	345	43	-	-	PUNCT
ftr-317	345	44	standard	standard	ADJ
ftr-317	345	45	approach	approach	NOUN
ftr-317	345	46	that	that	PRON
ftr-317	345	47	openly	openly	ADV
ftr-317	345	48	relies	rely	VERB
ftr-317	345	49	on	on	ADP
ftr-317	345	50	values	value	NOUN
ftr-317	345	51	,	,	PUNCT
ftr-317	345	52	and	and	CCONJ
ftr-317	345	53	justice	justice	NOUN
ftr-317	345	54	cardozo‘s	cardozo‘s	PROPN
ftr-317	345	55	exhortation	exhortation	NOUN
ftr-317	345	56	that	that	SCONJ
ftr-317	345	57	‗life	‗life	NOUN
ftr-317	345	58	in	in	ADP
ftr-317	345	59	all	all	PRON
ftr-317	345	60	its	its	PRON
ftr-317	345	61	fullness	fullness	NOUN
ftr-317	345	62	‘	'	PUNCT
ftr-317	345	63	must	must	AUX
ftr-317	345	64	provide	provide	VERB
ftr-317	345	65	the	the	DET
ftr-317	345	66	answer	answer	NOUN
ftr-317	345	67	.	.	PUNCT
ftr-317	346	1	values	value	NOUN
ftr-317	346	2	seem	seem	VERB
ftr-317	346	3	to	to	PART
ftr-317	346	4	guide	guide	VERB
ftr-317	346	5	the	the	DET
ftr-317	346	6	―common	―common	PROPN
ftr-317	346	7	goal‖	goal‖	PUNCT
ftr-317	346	8	analysis	analysis	NOUN
ftr-317	346	9	because	because	SCONJ
ftr-317	346	10	,	,	PUNCT
ftr-317	346	11	as	as	SCONJ
ftr-317	346	12	professor	professor	PROPN
ftr-317	346	13	kahn	kahn	PROPN
ftr-317	346	14	explains	explain	VERB
ftr-317	346	15	:	:	PUNCT
ftr-317	346	16	as	as	ADP
ftr-317	346	17	a	a	DET
ftr-317	346	18	matter	matter	NOUN
ftr-317	346	19	of	of	ADP
ftr-317	346	20	societal	societal	ADJ
ftr-317	346	21	policy	policy	NOUN
ftr-317	346	22	,	,	PUNCT
ftr-317	346	23	the	the	DET
ftr-317	346	24	tax	tax	NOUN
ftr-317	346	25	law	law	NOUN
ftr-317	346	26	should	should	AUX
ftr-317	346	27	not	not	PART
ftr-317	346	28	operate	operate	VERB
ftr-317	346	29	to	to	PART
ftr-317	346	30	deter	deter	VERB
ftr-317	346	31	the	the	DET
ftr-317	346	32	formation	formation	NOUN
ftr-317	346	33	of	of	ADP
ftr-317	346	34	cooperative	cooperative	ADJ
ftr-317	346	35	ventures	venture	NOUN
ftr-317	346	36	in	in	ADP
ftr-317	346	37	which	which	PRON
ftr-317	346	38	people	people	NOUN
ftr-317	346	39	pool	pool	VERB
ftr-317	346	40	their	their	PRON
ftr-317	346	41	labor	labor	NOUN
ftr-317	346	42	for	for	ADP
ftr-317	346	43	a	a	DET
ftr-317	346	44	common	common	ADJ
ftr-317	346	45	personal	personal	ADJ
ftr-317	346	46	goal	goal	NOUN
ftr-317	346	47	.	.	PUNCT
ftr-317	347	1	the	the	DET
ftr-317	347	2	tax	tax	NOUN
ftr-317	347	3	law	law	NOUN
ftr-317	347	4	expressly	expressly	ADV
ftr-317	347	5	provides	provide	VERB
ftr-317	347	6	for	for	ADP
ftr-317	347	7	such	such	ADJ
ftr-317	347	8	pooling	pooling	NOUN
ftr-317	347	9	of	of	ADP
ftr-317	347	10	labor	labor	NOUN
ftr-317	347	11	and	and	CCONJ
ftr-317	347	12	property	property	NOUN
ftr-317	347	13	for	for	ADP
ftr-317	347	14	business	business	NOUN
ftr-317	347	15	purposes	purpose	NOUN
ftr-317	347	16	in	in	ADP
ftr-317	347	17	its	its	PRON
ftr-317	347	18	rules	rule	NOUN
ftr-317	347	19	for	for	ADP
ftr-317	347	20	dealing	deal	VERB
ftr-317	347	21	with	with	ADP
ftr-317	347	22	partnerships	partnership	NOUN
ftr-317	347	23	.	.	PUNCT
ftr-317	348	1	the	the	DET
ftr-317	348	2	partners	partner	NOUN
ftr-317	348	3	‘	'	PUNCT
ftr-317	348	4	exchange	exchange	NOUN
ftr-317	348	5	of	of	ADP
ftr-317	348	6	services	service	NOUN
ftr-317	348	7	does	do	AUX
ftr-317	348	8	not	not	PART
ftr-317	348	9	cause	cause	VERB
ftr-317	348	10	them	they	PRON
ftr-317	348	11	to	to	PART
ftr-317	348	12	recognize	recognize	VERB
ftr-317	348	13	income	income	NOUN
ftr-317	348	14	.	.	PUNCT
ftr-317	349	1	the	the	DET
ftr-317	349	2	same	same	ADJ
ftr-317	349	3	treatment	treatment	NOUN
ftr-317	349	4	45	45	NUM
ftr-317	349	5	.	.	PUNCT
ftr-317	350	1	i	i	PRON
ftr-317	350	2	d.	d.	PROPN
ftr-317	350	3	consistent	consistent	ADJ
ftr-317	350	4	with	with	ADP
ftr-317	350	5	our	our	PRON
ftr-317	350	6	analysis	analysis	NOUN
ftr-317	350	7	,	,	PUNCT
ftr-317	350	8	while	while	SCONJ
ftr-317	350	9	we	we	PRON
ftr-317	350	10	agree	agree	VERB
ftr-317	350	11	with	with	ADP
ftr-317	350	12	professor	professor	NOUN
ftr-317	350	13	kahn	kahn	PROPN
ftr-317	350	14	that	that	SCONJ
ftr-317	350	15	the	the	DET
ftr-317	350	16	joint	joint	ADJ
ftr-317	350	17	efforts	effort	NOUN
ftr-317	350	18	of	of	ADP
ftr-317	350	19	individuals	individual	NOUN
ftr-317	350	20	who	who	PRON
ftr-317	350	21	pool	pool	VERB
ftr-317	350	22	their	their	PRON
ftr-317	350	23	labor	labor	NOUN
ftr-317	350	24	to	to	PART
ftr-317	350	25	accomplish	accomplish	VERB
ftr-317	350	26	a	a	DET
ftr-317	350	27	common	common	ADJ
ftr-317	350	28	goal	goal	NOUN
ftr-317	350	29	—	—	PUNCT
ftr-317	350	30	which	which	PRON
ftr-317	350	31	occurs	occur	VERB
ftr-317	350	32	in	in	ADP
ftr-317	350	33	nearly	nearly	ADV
ftr-317	350	34	all	all	PRON
ftr-317	350	35	business	business	NOUN
ftr-317	350	36	activities	activity	NOUN
ftr-317	350	37	that	that	PRON
ftr-317	350	38	involve	involve	VERB
ftr-317	350	39	multiple	multiple	ADJ
ftr-317	350	40	individuals	individual	NOUN
ftr-317	350	41	,	,	PUNCT
ftr-317	350	42	whether	whether	SCONJ
ftr-317	350	43	organized	organize	VERB
ftr-317	350	44	as	as	ADP
ftr-317	350	45	partnerships	partnership	NOUN
ftr-317	350	46	or	or	CCONJ
ftr-317	350	47	corporations	corporation	NOUN
ftr-317	350	48	—	—	PUNCT
ftr-317	350	49	do	do	AUX
ftr-317	350	50	not	not	PART
ftr-317	350	51	generate	generate	VERB
ftr-317	350	52	income	income	NOUN
ftr-317	350	53	,	,	PUNCT
ftr-317	350	54	we	we	PRON
ftr-317	350	55	do	do	AUX
ftr-317	350	56	not	not	PART
ftr-317	350	57	agree	agree	VERB
ftr-317	350	58	that	that	SCONJ
ftr-317	350	59	this	this	DET
ftr-317	350	60	conclusion	conclusion	NOUN
ftr-317	350	61	proceeds	proceed	VERB
ftr-317	350	62	from	from	ADP
ftr-317	350	63	an	an	DET
ftr-317	350	64	―exclusion	―exclusion	NOUN
ftr-317	350	65	of	of	ADP
ftr-317	350	66	joint	joint	ADJ
ftr-317	350	67	activity	activity	NOUN
ftr-317	350	68	services	service	NOUN
ftr-317	350	69	from	from	ADP
ftr-317	350	70	income.‖	income.‖	NOUN
ftr-317	350	71	i	i	PRON
ftr-317	350	72	d.	d.	NOUN
ftr-317	351	1	our	our	PRON
ftr-317	351	2	claim	claim	NOUN
ftr-317	351	3	is	be	AUX
ftr-317	351	4	that	that	SCONJ
ftr-317	351	5	the	the	DET
ftr-317	351	6	pooling	pooling	NOUN
ftr-317	351	7	,	,	PUNCT
ftr-317	351	8	or	or	CCONJ
ftr-317	351	9	exchange	exchange	NOUN
ftr-317	351	10	,	,	PUNCT
ftr-317	351	11	does	do	AUX
ftr-317	351	12	not	not	PART
ftr-317	351	13	produce	produce	VERB
ftr-317	351	14	income	income	NOUN
ftr-317	351	15	.	.	PUNCT
ftr-317	352	1	and	and	CCONJ
ftr-317	352	2	hence	hence	ADV
ftr-317	352	3	nothing	nothing	PRON
ftr-317	352	4	needs	need	VERB
ftr-317	352	5	to	to	PART
ftr-317	352	6	be	be	AUX
ftr-317	352	7	excluded	exclude	VERB
ftr-317	352	8	.	.	PUNCT
ftr-317	353	1	46	46	NUM
ftr-317	353	2	.	.	PUNCT
ftr-317	354	1	i	i	PRON
ftr-317	354	2	d.	d.	PROPN
ftr-317	354	3	at	at	ADP
ftr-317	354	4	691	691	NUM
ftr-317	354	5	.	.	PUNCT
ftr-317	355	1	47	47	NUM
ftr-317	355	2	.	.	PUNCT
ftr-317	356	1	i	i	PRON
ftr-317	356	2	d.	d.	PROPN
ftr-317	356	3	at	at	ADP
ftr-317	356	4	692	692	NUM
ftr-317	356	5	.	.	PUNCT
ftr-317	357	1	118	118	NUM
ftr-317	357	2	florida	florida	PROPN
ftr-317	357	3	tax	tax	NOUN
ftr-317	357	4	review	review	NOUN
ftr-317	357	5	[	[	X
ftr-317	357	6	vol	vol	NOUN
ftr-317	357	7	.	.	PUNCT
ftr-317	358	1	13:3	13:3	NUM
ftr-317	358	2	should	should	AUX
ftr-317	358	3	be	be	AUX
ftr-317	358	4	accorded	accord	VERB
ftr-317	358	5	to	to	ADP
ftr-317	358	6	the	the	DET
ftr-317	358	7	pooling	pooling	NOUN
ftr-317	358	8	of	of	ADP
ftr-317	358	9	labor	labor	NOUN
ftr-317	358	10	in	in	ADP
ftr-317	358	11	a	a	DET
ftr-317	358	12	joint	joint	ADJ
ftr-317	358	13	activity	activity	NOUN
ftr-317	358	14	that	that	PRON
ftr-317	358	15	is	be	AUX
ftr-317	358	16	not	not	PART
ftr-317	358	17	connected	connect	VERB
ftr-317	358	18	with	with	ADP
ftr-317	358	19	a	a	DET
ftr-317	358	20	business	business	NOUN
ftr-317	358	21	.	.	PUNCT
ftr-317	359	1	48	48	NUM
ftr-317	359	2	invocation	invocation	NOUN
ftr-317	359	3	of	of	ADP
ftr-317	359	4	business	business	NOUN
ftr-317	359	5	partnerships	partnership	NOUN
ftr-317	359	6	strongly	strongly	ADV
ftr-317	359	7	suggests	suggest	VERB
ftr-317	359	8	that	that	SCONJ
ftr-317	359	9	in	in	ADP
ftr-317	359	10	the	the	DET
ftr-317	359	11	construction	construction	NOUN
ftr-317	359	12	of	of	ADP
ftr-317	359	13	the	the	DET
ftr-317	359	14	common	common	ADJ
ftr-317	359	15	goal	goal	NOUN
ftr-317	359	16	the	the	DET
ftr-317	359	17	relevant	relevant	ADJ
ftr-317	359	18	point	point	NOUN
ftr-317	359	19	is	be	AUX
ftr-317	359	20	not	not	PART
ftr-317	359	21	whether	whether	SCONJ
ftr-317	359	22	the	the	DET
ftr-317	359	23	activity	activity	NOUN
ftr-317	359	24	is	be	AUX
ftr-317	359	25	commercial	commercial	ADJ
ftr-317	359	26	or	or	CCONJ
ftr-317	359	27	noncommercial	noncommercial	ADJ
ftr-317	359	28	(	(	PUNCT
ftr-317	359	29	because	because	SCONJ
ftr-317	359	30	business	business	NOUN
ftr-317	359	31	partnerships	partnership	NOUN
ftr-317	359	32	are	be	AUX
ftr-317	359	33	obviously	obviously	ADV
ftr-317	359	34	commercial	commercial	ADJ
ftr-317	359	35	)	)	PUNCT
ftr-317	359	36	,	,	PUNCT
ftr-317	359	37	and	and	CCONJ
ftr-317	359	38	yet	yet	ADV
ftr-317	359	39	the	the	DET
ftr-317	359	40	existence	existence	NOUN
ftr-317	359	41	of	of	ADP
ftr-317	359	42	a	a	DET
ftr-317	359	43	common	common	ADJ
ftr-317	359	44	goal	goal	NOUN
ftr-317	359	45	precludes	preclude	VERB
ftr-317	359	46	a	a	DET
ftr-317	359	47	finding	finding	NOUN
ftr-317	359	48	of	of	ADP
ftr-317	359	49	income	income	NOUN
ftr-317	359	50	for	for	ADP
ftr-317	359	51	the	the	DET
ftr-317	359	52	partners	partner	NOUN
ftr-317	359	53	who	who	PRON
ftr-317	359	54	benefit	benefit	VERB
ftr-317	359	55	from	from	ADP
ftr-317	359	56	each	each	DET
ftr-317	359	57	other‘s	other‘s	PROPN
ftr-317	359	58	services	service	NOUN
ftr-317	359	59	.	.	PUNCT
ftr-317	360	1	49	49	NUM
ftr-317	361	1	it	it	PRON
ftr-317	361	2	seems	seem	VERB
ftr-317	361	3	that	that	SCONJ
ftr-317	361	4	the	the	DET
ftr-317	361	5	value	value	NOUN
ftr-317	361	6	of	of	ADP
ftr-317	361	7	fostering	foster	VERB
ftr-317	361	8	cooperation	cooperation	NOUN
ftr-317	361	9	guides	guide	VERB
ftr-317	361	10	the	the	DET
ftr-317	361	11	creation	creation	NOUN
ftr-317	361	12	of	of	ADP
ftr-317	361	13	the	the	DET
ftr-317	361	14	common	common	ADJ
ftr-317	361	15	goal	goal	NOUN
ftr-317	361	16	principle	principle	NOUN
ftr-317	361	17	.	.	PUNCT
ftr-317	362	1	the	the	DET
ftr-317	362	2	value	value	NOUN
ftr-317	362	3	of	of	ADP
ftr-317	362	4	cooperation	cooperation	NOUN
ftr-317	362	5	is	be	AUX
ftr-317	362	6	also	also	ADV
ftr-317	362	7	central	central	ADJ
ftr-317	362	8	to	to	ADP
ftr-317	362	9	the	the	DET
ftr-317	362	10	conclusion	conclusion	NOUN
ftr-317	362	11	that	that	PRON
ftr-317	362	12	follows	follow	VERB
ftr-317	362	13	from	from	ADP
ftr-317	362	14	application	application	NOUN
ftr-317	362	15	of	of	ADP
ftr-317	362	16	the	the	DET
ftr-317	362	17	income	income	NOUN
ftr-317	362	18	-	-	PUNCT
ftr-317	362	19	as	as	ADP
ftr-317	362	20	-	-	PUNCT
ftr-317	362	21	standard	standard	ADJ
ftr-317	362	22	approach	approach	NOUN
ftr-317	362	23	.	.	PUNCT
ftr-317	363	1	under	under	ADP
ftr-317	363	2	that	that	DET
ftr-317	363	3	approach	approach	NOUN
ftr-317	363	4	cooperation	cooperation	NOUN
ftr-317	363	5	is	be	AUX
ftr-317	363	6	a	a	DET
ftr-317	363	7	value	value	NOUN
ftr-317	363	8	to	to	PART
ftr-317	363	9	be	be	AUX
ftr-317	363	10	considered	consider	VERB
ftr-317	363	11	along	along	ADV
ftr-317	363	12	with	with	ADP
ftr-317	363	13	other	other	ADJ
ftr-317	363	14	values	value	NOUN
ftr-317	363	15	in	in	ADP
ftr-317	363	16	determining	determine	VERB
ftr-317	363	17	whether	whether	SCONJ
ftr-317	363	18	something	something	PRON
ftr-317	363	19	should	should	AUX
ftr-317	363	20	be	be	AUX
ftr-317	363	21	treated	treat	VERB
ftr-317	363	22	as	as	ADP
ftr-317	363	23	income	income	NOUN
ftr-317	363	24	.	.	PUNCT
ftr-317	364	1	the	the	DET
ftr-317	364	2	income	income	NOUN
ftr-317	364	3	-	-	PUNCT
ftr-317	364	4	asstandard	asstandard	NOUN
ftr-317	364	5	approach	approach	NOUN
ftr-317	364	6	dispenses	dispense	NOUN
ftr-317	364	7	with	with	ADP
ftr-317	364	8	the	the	DET
ftr-317	364	9	devices	device	NOUN
ftr-317	364	10	of	of	ADP
ftr-317	364	11	―noncommercial	―noncommercial	PROPN
ftr-317	364	12	zone[s],‖	zone[s],‖	PROPN
ftr-317	364	13	―common	―common	PROPN
ftr-317	364	14	goals,‖	goals,‖	PROPN
ftr-317	364	15	and	and	CCONJ
ftr-317	364	16	―joint	―joint	NOUN
ftr-317	364	17	activities.‖	activities.‖	NOUN
ftr-317	364	18	instead	instead	ADV
ftr-317	364	19	,	,	PUNCT
ftr-317	364	20	it	it	PRON
ftr-317	364	21	directly	directly	ADV
ftr-317	364	22	considers	consider	VERB
ftr-317	364	23	the	the	DET
ftr-317	364	24	various	various	ADJ
ftr-317	364	25	values	value	NOUN
ftr-317	364	26	at	at	ADP
ftr-317	364	27	stake	stake	NOUN
ftr-317	364	28	.	.	PUNCT
ftr-317	365	1	the	the	DET
ftr-317	365	2	income	income	NOUN
ftr-317	365	3	-	-	PUNCT
ftr-317	365	4	as	as	ADP
ftr-317	365	5	-	-	PUNCT
ftr-317	365	6	standard	standard	ADJ
ftr-317	365	7	approach	approach	NOUN
ftr-317	365	8	produces	produce	VERB
ftr-317	365	9	the	the	DET
ftr-317	365	10	same	same	ADJ
ftr-317	365	11	result	result	NOUN
ftr-317	365	12	as	as	ADP
ftr-317	365	13	the	the	DET
ftr-317	365	14	income	income	NOUN
ftr-317	365	15	-	-	PUNCT
ftr-317	365	16	as	as	ADP
ftr-317	365	17	-	-	PUNCT
ftr-317	365	18	rule	rule	NOUN
ftr-317	365	19	approach	approach	NOUN
ftr-317	365	20	without	without	ADP
ftr-317	365	21	resort	resort	NOUN
ftr-317	365	22	to	to	ADP
ftr-317	365	23	exceptions	exception	NOUN
ftr-317	365	24	and	and	CCONJ
ftr-317	365	25	corollary	corollary	ADJ
ftr-317	365	26	principles	principle	NOUN
ftr-317	365	27	.	.	PUNCT
ftr-317	366	1	in	in	ADP
ftr-317	366	2	the	the	DET
ftr-317	366	3	scenario	scenario	NOUN
ftr-317	366	4	involving	involve	VERB
ftr-317	366	5	the	the	DET
ftr-317	366	6	roommates	roommate	NOUN
ftr-317	366	7	the	the	DET
ftr-317	366	8	relevant	relevant	ADJ
ftr-317	366	9	values	value	NOUN
ftr-317	366	10	emerge	emerge	VERB
ftr-317	366	11	from	from	ADP
ftr-317	366	12	the	the	DET
ftr-317	366	13	discussion	discussion	NOUN
ftr-317	366	14	that	that	PRON
ftr-317	366	15	produces	produce	VERB
ftr-317	366	16	the	the	DET
ftr-317	366	17	common	common	ADJ
ftr-317	366	18	goal	goal	NOUN
ftr-317	366	19	principle	principle	NOUN
ftr-317	366	20	.	.	PUNCT
ftr-317	367	1	hence	hence	ADV
ftr-317	367	2	,	,	PUNCT
ftr-317	367	3	administrability	administrability	NOUN
ftr-317	367	4	strongly	strongly	ADV
ftr-317	367	5	suggests	suggest	VERB
ftr-317	367	6	non	non	ADJ
ftr-317	367	7	-	-	NOUN
ftr-317	367	8	taxation	taxation	NOUN
ftr-317	367	9	since	since	ADV
ftr-317	367	10	,	,	PUNCT
ftr-317	367	11	as	as	SCONJ
ftr-317	367	12	professor	professor	PROPN
ftr-317	367	13	kahn	kahn	PROPN
ftr-317	367	14	points	point	VERB
ftr-317	367	15	out	out	ADP
ftr-317	367	16	,	,	PUNCT
ftr-317	367	17	the	the	DET
ftr-317	367	18	difficulties	difficulty	NOUN
ftr-317	367	19	in	in	ADP
ftr-317	367	20	both	both	DET
ftr-317	367	21	discovering	discover	VERB
ftr-317	367	22	and	and	CCONJ
ftr-317	367	23	valuing	value	VERB
ftr-317	367	24	a	a	DET
ftr-317	367	25	bartered	bartered	ADJ
ftr-317	367	26	exchange	exchange	NOUN
ftr-317	367	27	of	of	ADP
ftr-317	367	28	services	service	NOUN
ftr-317	367	29	in	in	ADP
ftr-317	367	30	a	a	DET
ftr-317	367	31	domestic	domestic	ADJ
ftr-317	367	32	cohabitation	cohabitation	NOUN
ftr-317	367	33	context	context	NOUN
ftr-317	367	34	would	would	AUX
ftr-317	367	35	be	be	AUX
ftr-317	367	36	enormous	enormous	ADJ
ftr-317	367	37	.	.	PUNCT
ftr-317	368	1	50	50	NUM
ftr-317	368	2	privacy	privacy	NOUN
ftr-317	368	3	and	and	CCONJ
ftr-317	368	4	the	the	DET
ftr-317	368	5	correlative	correlative	ADJ
ftr-317	368	6	concern	concern	NOUN
ftr-317	368	7	with	with	ADP
ftr-317	368	8	intrusiveness	intrusiveness	ADJ
ftr-317	368	9	are	be	AUX
ftr-317	368	10	also	also	ADV
ftr-317	368	11	considerations	consideration	NOUN
ftr-317	368	12	,	,	PUNCT
ftr-317	368	13	although	although	SCONJ
ftr-317	368	14	their	their	PRON
ftr-317	368	15	strength	strength	NOUN
ftr-317	368	16	may	may	AUX
ftr-317	368	17	have	have	VERB
ftr-317	368	18	to	to	PART
ftr-317	368	19	do	do	VERB
ftr-317	368	20	with	with	ADP
ftr-317	368	21	the	the	DET
ftr-317	368	22	precise	precise	ADJ
ftr-317	368	23	nature	nature	NOUN
ftr-317	368	24	of	of	ADP
ftr-317	368	25	the	the	DET
ftr-317	368	26	roommates	roommate	NOUN
ftr-317	368	27	‘	‘	PART
ftr-317	368	28	relationship	relationship	NOUN
ftr-317	368	29	.	.	PUNCT
ftr-317	369	1	finally	finally	ADV
ftr-317	369	2	,	,	PUNCT
ftr-317	369	3	the	the	DET
ftr-317	369	4	value	value	NOUN
ftr-317	369	5	of	of	ADP
ftr-317	369	6	social	social	ADJ
ftr-317	369	7	cooperation	cooperation	NOUN
ftr-317	369	8	—	—	PUNCT
ftr-317	369	9	what	what	PRON
ftr-317	369	10	professor	professor	NOUN
ftr-317	369	11	kahn	kahn	PROPN
ftr-317	369	12	describes	describe	VERB
ftr-317	369	13	as	as	ADP
ftr-317	369	14	―the	―the	DET
ftr-317	369	15	formation	formation	NOUN
ftr-317	369	16	of	of	ADP
ftr-317	369	17	cooperative	cooperative	ADJ
ftr-317	369	18	ventures	venture	NOUN
ftr-317	369	19	in	in	ADP
ftr-317	369	20	which	which	PRON
ftr-317	369	21	people	people	NOUN
ftr-317	369	22	pool	pool	VERB
ftr-317	369	23	their	their	PRON
ftr-317	369	24	labor	labor	NOUN
ftr-317	369	25	for	for	ADP
ftr-317	369	26	a	a	DET
ftr-317	369	27	common	common	ADJ
ftr-317	369	28	personal	personal	ADJ
ftr-317	369	29	goal‖	goal‖	NOUN
ftr-317	369	30	51	51	NUM
ftr-317	369	31	—	—	PUNCT
ftr-317	369	32	is	be	AUX
ftr-317	369	33	directly	directly	ADV
ftr-317	369	34	relevant	relevant	ADJ
ftr-317	369	35	.	.	PUNCT
ftr-317	370	1	here	here	ADV
ftr-317	370	2	,	,	PUNCT
ftr-317	370	3	the	the	DET
ftr-317	370	4	roommates	roommate	NOUN
ftr-317	370	5	cooperate	cooperate	VERB
ftr-317	370	6	to	to	PART
ftr-317	370	7	improve	improve	VERB
ftr-317	370	8	their	their	PRON
ftr-317	370	9	well	well	ADV
ftr-317	370	10	-	-	PUNCT
ftr-317	370	11	being	being	NOUN
ftr-317	370	12	by	by	ADP
ftr-317	370	13	maintaining	maintain	VERB
ftr-317	370	14	a	a	DET
ftr-317	370	15	clean	clean	ADJ
ftr-317	370	16	and	and	CCONJ
ftr-317	370	17	orderly	orderly	ADJ
ftr-317	370	18	household	household	NOUN
ftr-317	370	19	.	.	PUNCT
ftr-317	371	1	against	against	ADP
ftr-317	371	2	these	these	DET
ftr-317	371	3	considerations	consideration	NOUN
ftr-317	371	4	are	be	AUX
ftr-317	371	5	different	different	ADJ
ftr-317	371	6	tax	tax	NOUN
ftr-317	371	7	-	-	PUNCT
ftr-317	371	8	related	relate	VERB
ftr-317	371	9	values	value	NOUN
ftr-317	371	10	:	:	PUNCT
ftr-317	371	11	revenue	revenue	NOUN
ftr-317	371	12	raising	raising	NOUN
ftr-317	371	13	and	and	CCONJ
ftr-317	371	14	horizontal	horizontal	ADJ
ftr-317	371	15	equity	equity	NOUN
ftr-317	371	16	(	(	PUNCT
ftr-317	371	17	someone	someone	PRON
ftr-317	371	18	providing	provide	VERB
ftr-317	371	19	household	household	NOUN
ftr-317	371	20	cleaning	cleaning	NOUN
ftr-317	371	21	services	service	NOUN
ftr-317	371	22	as	as	ADP
ftr-317	371	23	a	a	DET
ftr-317	371	24	business	business	NOUN
ftr-317	371	25	would	would	AUX
ftr-317	371	26	have	have	AUX
ftr-317	371	27	income	income	NOUN
ftr-317	371	28	when	when	SCONJ
ftr-317	371	29	paid	pay	VERB
ftr-317	371	30	for	for	ADP
ftr-317	371	31	those	those	DET
ftr-317	371	32	services	service	NOUN
ftr-317	371	33	)	)	PUNCT
ftr-317	371	34	.	.	PUNCT
ftr-317	372	1	under	under	ADP
ftr-317	372	2	an	an	DET
ftr-317	372	3	income	income	NOUN
ftr-317	372	4	-	-	PUNCT
ftr-317	372	5	as	as	ADP
ftr-317	372	6	-	-	PUNCT
ftr-317	372	7	standard	standard	ADJ
ftr-317	372	8	approach	approach	NOUN
ftr-317	372	9	we	we	PRON
ftr-317	372	10	believe	believe	VERB
ftr-317	372	11	that	that	SCONJ
ftr-317	372	12	the	the	DET
ftr-317	372	13	values	value	NOUN
ftr-317	372	14	of	of	ADP
ftr-317	372	15	cooperation	cooperation	NOUN
ftr-317	372	16	,	,	PUNCT
ftr-317	372	17	privacy	privacy	NOUN
ftr-317	372	18	,	,	PUNCT
ftr-317	372	19	and	and	CCONJ
ftr-317	372	20	administrability	administrability	NOUN
ftr-317	372	21	,	,	PUNCT
ftr-317	372	22	all	all	PRON
ftr-317	372	23	of	of	ADP
ftr-317	372	24	which	which	PRON
ftr-317	372	25	point	point	NOUN
ftr-317	372	26	to	to	ADP
ftr-317	372	27	the	the	DET
ftr-317	372	28	conclusion	conclusion	NOUN
ftr-317	372	29	of	of	ADP
ftr-317	372	30	no	no	DET
ftr-317	372	31	income	income	NOUN
ftr-317	372	32	,	,	PUNCT
ftr-317	372	33	push	push	VERB
ftr-317	372	34	against	against	ADP
ftr-317	372	35	the	the	DET
ftr-317	372	36	values	value	NOUN
ftr-317	372	37	that	that	PRON
ftr-317	372	38	point	point	VERB
ftr-317	372	39	to	to	ADP
ftr-317	372	40	a	a	DET
ftr-317	372	41	different	different	ADJ
ftr-317	372	42	conclusion	conclusion	NOUN
ftr-317	372	43	and	and	CCONJ
ftr-317	372	44	hence	hence	ADV
ftr-317	372	45	account	account	VERB
ftr-317	372	46	for	for	ADP
ftr-317	372	47	the	the	DET
ftr-317	372	48	no	no	DET
ftr-317	372	49	-	-	PUNCT
ftr-317	372	50	income	income	NOUN
ftr-317	372	51	result	result	NOUN
ftr-317	372	52	.	.	PUNCT
ftr-317	373	1	48	48	NUM
ftr-317	373	2	.	.	PUNCT
ftr-317	374	1	i	i	PRON
ftr-317	374	2	d.	d.	PROPN
ftr-317	374	3	at	at	ADP
ftr-317	374	4	693	693	NUM
ftr-317	374	5	(	(	PUNCT
ftr-317	374	6	footnotes	footnote	NOUN
ftr-317	374	7	omitted	omit	VERB
ftr-317	374	8	)	)	PUNCT
ftr-317	374	9	.	.	PUNCT
ftr-317	375	1	49	49	NUM
ftr-317	375	2	.	.	PUNCT
ftr-317	376	1	i	i	PRON
ftr-317	376	2	d.	d.	PROPN
ftr-317	376	3	50	50	NUM
ftr-317	376	4	.	.	PUNCT
ftr-317	377	1	see	see	VERB
ftr-317	377	2	i	i	PRON
ftr-317	377	3	d.	d.	PROPN
ftr-317	377	4	at	at	ADP
ftr-317	377	5	687	687	NUM
ftr-317	377	6	.	.	PUNCT
ftr-317	378	1	51	51	NUM
ftr-317	378	2	.	.	PUNCT
ftr-317	379	1	i	i	PRON
ftr-317	379	2	d.	d.	PROPN
ftr-317	379	3	at	at	ADP
ftr-317	379	4	693	693	NUM
ftr-317	379	5	.	.	PUNCT
ftr-317	379	6	2012	2012	NUM
ftr-317	379	7	]	]	PUNCT
ftr-317	379	8	the	the	DET
ftr-317	379	9	definition	definition	NOUN
ftr-317	379	10	of	of	ADP
ftr-317	379	11	income	income	NOUN
ftr-317	379	12	119	119	NUM
ftr-317	379	13	in	in	ADP
ftr-317	379	14	the	the	DET
ftr-317	379	15	case	case	NOUN
ftr-317	379	16	of	of	ADP
ftr-317	379	17	the	the	DET
ftr-317	379	18	gardeners	gardener	NOUN
ftr-317	379	19	and	and	CCONJ
ftr-317	379	20	the	the	DET
ftr-317	379	21	parents	parent	NOUN
ftr-317	379	22	,	,	PUNCT
ftr-317	379	23	healthy	healthy	ADJ
ftr-317	379	24	eating	eating	NOUN
ftr-317	379	25	and	and	CCONJ
ftr-317	379	26	the	the	DET
ftr-317	379	27	care	care	NOUN
ftr-317	379	28	of	of	ADP
ftr-317	379	29	children	child	NOUN
ftr-317	379	30	,	,	PUNCT
ftr-317	379	31	like	like	ADP
ftr-317	379	32	the	the	DET
ftr-317	379	33	roommates	roommate	NOUN
ftr-317	379	34	‘	'	PUNCT
ftr-317	379	35	maintenance	maintenance	NOUN
ftr-317	379	36	of	of	ADP
ftr-317	379	37	a	a	DET
ftr-317	379	38	functional	functional	ADJ
ftr-317	379	39	household	household	NOUN
ftr-317	379	40	,	,	PUNCT
ftr-317	379	41	are	be	AUX
ftr-317	379	42	social	social	ADJ
ftr-317	379	43	goods	good	NOUN
ftr-317	379	44	,	,	PUNCT
ftr-317	379	45	and	and	CCONJ
ftr-317	379	46	as	as	SCONJ
ftr-317	379	47	professor	professor	PROPN
ftr-317	379	48	kahn	kahn	PROPN
ftr-317	379	49	himself	himself	PRON
ftr-317	379	50	argues	argue	VERB
ftr-317	379	51	,	,	PUNCT
ftr-317	379	52	the	the	DET
ftr-317	379	53	tax	tax	NOUN
ftr-317	379	54	law	law	NOUN
ftr-317	379	55	should	should	AUX
ftr-317	379	56	not	not	PART
ftr-317	379	57	discourage	discourage	VERB
ftr-317	379	58	the	the	DET
ftr-317	379	59	kind	kind	NOUN
ftr-317	379	60	of	of	ADP
ftr-317	379	61	social	social	ADJ
ftr-317	379	62	cooperation	cooperation	NOUN
ftr-317	379	63	necessary	necessary	ADJ
ftr-317	379	64	to	to	PART
ftr-317	379	65	produce	produce	VERB
ftr-317	379	66	such	such	ADJ
ftr-317	379	67	goods	good	NOUN
ftr-317	379	68	.	.	PUNCT
ftr-317	380	1	moreover	moreover	ADV
ftr-317	380	2	,	,	PUNCT
ftr-317	380	3	informal	informal	ADJ
ftr-317	380	4	arrangements	arrangement	NOUN
ftr-317	380	5	like	like	ADP
ftr-317	380	6	these	these	PRON
ftr-317	380	7	among	among	ADP
ftr-317	380	8	neighbors	neighbor	NOUN
ftr-317	380	9	,	,	PUNCT
ftr-317	380	10	friends	friend	NOUN
ftr-317	380	11	,	,	PUNCT
ftr-317	380	12	and	and	CCONJ
ftr-317	380	13	relatives	relative	NOUN
ftr-317	380	14	can	can	AUX
ftr-317	380	15	not	not	PART
ftr-317	380	16	be	be	AUX
ftr-317	380	17	easily	easily	ADV
ftr-317	380	18	identified	identify	VERB
ftr-317	380	19	and	and	CCONJ
ftr-317	380	20	evaluated	evaluate	VERB
ftr-317	380	21	without	without	ADP
ftr-317	380	22	an	an	DET
ftr-317	380	23	objectionable	objectionable	ADJ
ftr-317	380	24	degree	degree	NOUN
ftr-317	380	25	of	of	ADP
ftr-317	380	26	government	government	NOUN
ftr-317	380	27	intrusion	intrusion	NOUN
ftr-317	380	28	,	,	PUNCT
ftr-317	380	29	implicating	implicate	VERB
ftr-317	380	30	both	both	PRON
ftr-317	380	31	administrability	administrability	NOUN
ftr-317	380	32	and	and	CCONJ
ftr-317	380	33	privacy	privacy	NOUN
ftr-317	380	34	concerns	concern	NOUN
ftr-317	380	35	.	.	PUNCT
ftr-317	381	1	as	as	ADP
ftr-317	381	2	with	with	ADP
ftr-317	381	3	the	the	DET
ftr-317	381	4	roommates	roommate	NOUN
ftr-317	381	5	,	,	PUNCT
ftr-317	381	6	the	the	DET
ftr-317	381	7	values	value	NOUN
ftr-317	381	8	that	that	PRON
ftr-317	381	9	suggest	suggest	VERB
ftr-317	381	10	non	non	ADJ
ftr-317	381	11	-	-	ADJ
ftr-317	381	12	taxation	taxation	NOUN
ftr-317	381	13	are	be	AUX
ftr-317	381	14	countered	counter	VERB
ftr-317	381	15	by	by	ADP
ftr-317	381	16	concerns	concern	NOUN
ftr-317	381	17	for	for	ADP
ftr-317	381	18	revenue	revenue	NOUN
ftr-317	381	19	raising	raising	NOUN
ftr-317	381	20	and	and	CCONJ
ftr-317	381	21	horizontal	horizontal	ADJ
ftr-317	381	22	equity	equity	NOUN
ftr-317	381	23	given	give	VERB
ftr-317	381	24	that	that	SCONJ
ftr-317	381	25	vendors	vendor	NOUN
ftr-317	381	26	of	of	ADP
ftr-317	381	27	gardening	gardening	NOUN
ftr-317	381	28	and	and	CCONJ
ftr-317	381	29	child	child	NOUN
ftr-317	381	30	care	care	NOUN
ftr-317	381	31	services	service	NOUN
ftr-317	381	32	would	would	AUX
ftr-317	381	33	have	have	AUX
ftr-317	381	34	gross	gross	ADJ
ftr-317	381	35	income	income	NOUN
ftr-317	381	36	if	if	SCONJ
ftr-317	381	37	paid	pay	VERB
ftr-317	381	38	for	for	ADP
ftr-317	381	39	their	their	PRON
ftr-317	381	40	work	work	NOUN
ftr-317	381	41	.	.	PUNCT
ftr-317	382	1	application	application	NOUN
ftr-317	382	2	of	of	ADP
ftr-317	382	3	income	income	NOUN
ftr-317	382	4	-	-	PUNCT
ftr-317	382	5	asstandard	asstandard	NOUN
ftr-317	382	6	requires	require	VERB
ftr-317	382	7	directly	directly	ADV
ftr-317	382	8	deciding	decide	VERB
ftr-317	382	9	which	which	DET
ftr-317	382	10	values	value	NOUN
ftr-317	382	11	should	should	AUX
ftr-317	382	12	be	be	AUX
ftr-317	382	13	preferred	prefer	VERB
ftr-317	382	14	in	in	ADP
ftr-317	382	15	this	this	DET
ftr-317	382	16	context	context	NOUN
ftr-317	382	17	.	.	PUNCT
ftr-317	383	1	in	in	ADP
ftr-317	383	2	all	all	DET
ftr-317	383	3	three	three	NUM
ftr-317	383	4	of	of	ADP
ftr-317	383	5	these	these	DET
ftr-317	383	6	scenarios	scenario	NOUN
ftr-317	383	7	there	there	PRON
ftr-317	383	8	is	be	VERB
ftr-317	383	9	likely	likely	ADJ
ftr-317	383	10	widespread	widespread	ADJ
ftr-317	383	11	agreement	agreement	NOUN
ftr-317	383	12	that	that	PRON
ftr-317	383	13	the	the	DET
ftr-317	383	14	sharing	sharing	NOUN
ftr-317	383	15	of	of	ADP
ftr-317	383	16	household	household	NOUN
ftr-317	383	17	chores	chore	NOUN
ftr-317	383	18	or	or	CCONJ
ftr-317	383	19	gardening	gardening	NOUN
ftr-317	383	20	or	or	CCONJ
ftr-317	383	21	child	child	NOUN
ftr-317	383	22	-	-	PUNCT
ftr-317	383	23	care	care	NOUN
ftr-317	383	24	services	service	NOUN
ftr-317	383	25	among	among	ADP
ftr-317	383	26	friends	friend	NOUN
ftr-317	383	27	or	or	CCONJ
ftr-317	383	28	acquaintances	acquaintance	NOUN
ftr-317	383	29	should	should	AUX
ftr-317	383	30	not	not	PART
ftr-317	383	31	generate	generate	VERB
ftr-317	383	32	gross	gross	ADJ
ftr-317	383	33	income	income	NOUN
ftr-317	383	34	.	.	PUNCT
ftr-317	384	1	if	if	SCONJ
ftr-317	384	2	pressed	press	VERB
ftr-317	384	3	,	,	PUNCT
ftr-317	384	4	those	those	PRON
ftr-317	384	5	holding	hold	VERB
ftr-317	384	6	this	this	DET
ftr-317	384	7	view	view	NOUN
ftr-317	384	8	would	would	AUX
ftr-317	384	9	likely	likely	ADV
ftr-317	384	10	explain	explain	VERB
ftr-317	384	11	their	their	PRON
ftr-317	384	12	conclusion	conclusion	NOUN
ftr-317	384	13	by	by	ADP
ftr-317	384	14	invoking	invoke	VERB
ftr-317	384	15	values	value	NOUN
ftr-317	384	16	;	;	PUNCT
ftr-317	384	17	the	the	DET
ftr-317	384	18	values	value	NOUN
ftr-317	384	19	invoked	invoke	VERB
ftr-317	384	20	would	would	AUX
ftr-317	384	21	include	include	VERB
ftr-317	384	22	privacy	privacy	NOUN
ftr-317	384	23	,	,	PUNCT
ftr-317	384	24	social	social	ADJ
ftr-317	384	25	cooperation	cooperation	NOUN
ftr-317	384	26	,	,	PUNCT
ftr-317	384	27	wellbeing	wellbeing	NOUN
ftr-317	384	28	,	,	PUNCT
ftr-317	384	29	administrability	administrability	NOUN
ftr-317	384	30	,	,	PUNCT
ftr-317	384	31	and	and	CCONJ
ftr-317	384	32	horizontal	horizontal	ADJ
ftr-317	384	33	equity	equity	NOUN
ftr-317	384	34	;	;	PUNCT
ftr-317	384	35	and	and	CCONJ
ftr-317	384	36	the	the	DET
ftr-317	384	37	widely	widely	ADV
ftr-317	384	38	shared	share	VERB
ftr-317	384	39	conclusion	conclusion	NOUN
ftr-317	384	40	would	would	AUX
ftr-317	384	41	be	be	AUX
ftr-317	384	42	that	that	SCONJ
ftr-317	384	43	these	these	DET
ftr-317	384	44	various	various	ADJ
ftr-317	384	45	values	value	NOUN
ftr-317	384	46	taken	take	VERB
ftr-317	384	47	together	together	ADV
ftr-317	384	48	favor	favor	VERB
ftr-317	384	49	nontaxation	nontaxation	NOUN
ftr-317	384	50	.	.	PUNCT
ftr-317	385	1	both	both	CCONJ
ftr-317	385	2	the	the	DET
ftr-317	385	3	income	income	NOUN
ftr-317	385	4	-	-	PUNCT
ftr-317	385	5	as	as	ADP
ftr-317	385	6	-	-	PUNCT
ftr-317	385	7	rule	rule	NOUN
ftr-317	385	8	and	and	CCONJ
ftr-317	385	9	the	the	DET
ftr-317	385	10	income	income	NOUN
ftr-317	385	11	-	-	PUNCT
ftr-317	385	12	as	as	ADP
ftr-317	385	13	-	-	PUNCT
ftr-317	385	14	standard	standard	ADJ
ftr-317	385	15	approaches	approach	NOUN
ftr-317	385	16	produce	produce	VERB
ftr-317	385	17	that	that	DET
ftr-317	385	18	result	result	NOUN
ftr-317	385	19	.	.	PUNCT
ftr-317	386	1	for	for	ADP
ftr-317	386	2	us	we	PRON
ftr-317	386	3	,	,	PUNCT
ftr-317	386	4	the	the	DET
ftr-317	386	5	question	question	NOUN
ftr-317	386	6	is	be	AUX
ftr-317	386	7	which	which	PRON
ftr-317	386	8	one	one	PRON
ftr-317	386	9	does	do	VERB
ftr-317	386	10	so	so	ADV
ftr-317	386	11	most	most	ADV
ftr-317	386	12	directly	directly	ADV
ftr-317	386	13	and	and	CCONJ
ftr-317	386	14	transparently	transparently	ADV
ftr-317	386	15	.	.	PUNCT
ftr-317	387	1	2	2	X
ftr-317	387	2	.	.	X
ftr-317	387	3	child	child	NOUN
ftr-317	387	4	care	care	NOUN
ftr-317	387	5	,	,	PUNCT
ftr-317	387	6	nursery	nursery	NOUN
ftr-317	387	7	school	school	NOUN
ftr-317	387	8	,	,	PUNCT
ftr-317	387	9	and	and	CCONJ
ftr-317	387	10	home	home	NOUN
ftr-317	387	11	school	school	NOUN
ftr-317	387	12	in	in	ADP
ftr-317	387	13	his	his	PRON
ftr-317	387	14	article	article	NOUN
ftr-317	387	15	,	,	PUNCT
ftr-317	387	16	professor	professor	PROPN
ftr-317	387	17	kahn	kahn	PROPN
ftr-317	387	18	also	also	ADV
ftr-317	387	19	examines	examine	VERB
ftr-317	387	20	the	the	DET
ftr-317	387	21	existence	existence	NOUN
ftr-317	387	22	of	of	ADP
ftr-317	387	23	income	income	NOUN
ftr-317	387	24	in	in	ADP
ftr-317	387	25	the	the	DET
ftr-317	387	26	case	case	NOUN
ftr-317	387	27	of	of	ADP
ftr-317	387	28	larger	large	ADJ
ftr-317	387	29	-	-	PUNCT
ftr-317	387	30	membership	membership	NOUN
ftr-317	387	31	barter	barter	NOUN
ftr-317	387	32	clubs	club	NOUN
ftr-317	387	33	for	for	ADP
ftr-317	387	34	child	child	NOUN
ftr-317	387	35	care	care	NOUN
ftr-317	387	36	,	,	PUNCT
ftr-317	387	37	cooperative	cooperative	ADJ
ftr-317	387	38	nursery	nursery	NOUN
ftr-317	387	39	schools	school	NOUN
ftr-317	387	40	,	,	PUNCT
ftr-317	387	41	and	and	CCONJ
ftr-317	387	42	cooperative	cooperative	ADJ
ftr-317	387	43	home	home	NOUN
ftr-317	387	44	schooling	schooling	NOUN
ftr-317	387	45	.	.	PUNCT
ftr-317	388	1	in	in	ADP
ftr-317	388	2	general	general	ADJ
ftr-317	388	3	,	,	PUNCT
ftr-317	388	4	barter	barter	NOUN
ftr-317	388	5	clubs	club	NOUN
ftr-317	388	6	,	,	PUNCT
ftr-317	388	7	which	which	PRON
ftr-317	388	8	individuals	individual	NOUN
ftr-317	388	9	join	join	VERB
ftr-317	388	10	to	to	PART
ftr-317	388	11	exchange	exchange	VERB
ftr-317	388	12	disparate	disparate	ADJ
ftr-317	388	13	services	service	NOUN
ftr-317	388	14	and	and	CCONJ
ftr-317	388	15	for	for	ADP
ftr-317	388	16	which	which	PRON
ftr-317	388	17	points	point	NOUN
ftr-317	388	18	are	be	AUX
ftr-317	388	19	earned	earn	VERB
ftr-317	388	20	or	or	CCONJ
ftr-317	388	21	spent	spend	VERB
ftr-317	388	22	,	,	PUNCT
ftr-317	388	23	will	will	AUX
ftr-317	388	24	generate	generate	VERB
ftr-317	388	25	gross	gross	ADJ
ftr-317	388	26	income	income	NOUN
ftr-317	388	27	.	.	PUNCT
ftr-317	389	1	52	52	NUM
ftr-317	389	2	however	however	ADV
ftr-317	389	3	,	,	PUNCT
ftr-317	389	4	professor	professor	PROPN
ftr-317	389	5	kahn	kahn	PROPN
ftr-317	389	6	distinguishes	distinguish	VERB
ftr-317	389	7	cooperative	cooperative	ADJ
ftr-317	389	8	barter	barter	NOUN
ftr-317	389	9	clubs	club	NOUN
ftr-317	389	10	organized	organize	VERB
ftr-317	389	11	by	by	ADP
ftr-317	389	12	parents	parent	NOUN
ftr-317	389	13	for	for	ADP
ftr-317	389	14	child	child	NOUN
ftr-317	389	15	care	care	NOUN
ftr-317	389	16	and	and	CCONJ
ftr-317	389	17	concludes	conclude	VERB
ftr-317	389	18	that	that	SCONJ
ftr-317	389	19	such	such	ADJ
ftr-317	389	20	clubs	club	NOUN
ftr-317	389	21	do	do	AUX
ftr-317	389	22	not	not	PART
ftr-317	389	23	produce	produce	VERB
ftr-317	389	24	income	income	NOUN
ftr-317	389	25	to	to	ADP
ftr-317	389	26	the	the	DET
ftr-317	389	27	members	member	NOUN
ftr-317	389	28	who	who	PRON
ftr-317	389	29	receive	receive	VERB
ftr-317	389	30	child	child	NOUN
ftr-317	389	31	-	-	PUNCT
ftr-317	389	32	care	care	NOUN
ftr-317	389	33	services	service	NOUN
ftr-317	389	34	.	.	PUNCT
ftr-317	390	1	professor	professor	NOUN
ftr-317	390	2	kahn	kahn	PROPN
ftr-317	390	3	cites	cite	VERB
ftr-317	390	4	two	two	NUM
ftr-317	390	5	reasons	reason	NOUN
ftr-317	390	6	in	in	ADP
ftr-317	390	7	support	support	NOUN
ftr-317	390	8	of	of	ADP
ftr-317	390	9	this	this	DET
ftr-317	390	10	conclusion	conclusion	NOUN
ftr-317	390	11	.	.	PUNCT
ftr-317	391	1	one	one	NUM
ftr-317	391	2	,	,	PUNCT
ftr-317	391	3	mentioned	mention	VERB
ftr-317	391	4	in	in	ADP
ftr-317	391	5	passing	passing	NOUN
ftr-317	391	6	,	,	PUNCT
ftr-317	391	7	is	be	AUX
ftr-317	391	8	that	that	SCONJ
ftr-317	391	9	the	the	DET
ftr-317	391	10	paradigmatic	paradigmatic	ADJ
ftr-317	391	11	barter	barter	NOUN
ftr-317	391	12	club	club	NOUN
ftr-317	391	13	is	be	AUX
ftr-317	391	14	a	a	DET
ftr-317	391	15	―commercial	―commercial	ADJ
ftr-317	391	16	52	52	NUM
ftr-317	391	17	.	.	PUNCT
ftr-317	392	1	as	as	SCONJ
ftr-317	392	2	professor	professor	PROPN
ftr-317	392	3	kahn	kahn	PROPN
ftr-317	392	4	points	point	VERB
ftr-317	392	5	out	out	ADP
ftr-317	392	6	,	,	PUNCT
ftr-317	392	7	the	the	DET
ftr-317	392	8	service	service	NOUN
ftr-317	392	9	has	have	AUX
ftr-317	392	10	issued	issue	VERB
ftr-317	392	11	several	several	ADJ
ftr-317	392	12	rulings	ruling	NOUN
ftr-317	392	13	on	on	ADP
ftr-317	392	14	the	the	DET
ftr-317	392	15	income	income	NOUN
ftr-317	392	16	tax	tax	NOUN
ftr-317	392	17	consequences	consequence	NOUN
ftr-317	392	18	of	of	ADP
ftr-317	392	19	barter	barter	NOUN
ftr-317	392	20	clubs	club	NOUN
ftr-317	392	21	and	and	CCONJ
ftr-317	392	22	their	their	PRON
ftr-317	392	23	attendant	attendant	ADJ
ftr-317	392	24	information	information	NOUN
ftr-317	392	25	reporting	report	VERB
ftr-317	392	26	obligations	obligation	NOUN
ftr-317	392	27	,	,	PUNCT
ftr-317	392	28	all	all	PRON
ftr-317	392	29	of	of	ADP
ftr-317	392	30	which	which	PRON
ftr-317	392	31	make	make	VERB
ftr-317	392	32	clear	clear	ADJ
ftr-317	392	33	that	that	SCONJ
ftr-317	392	34	transactions	transaction	NOUN
ftr-317	392	35	occurring	occur	VERB
ftr-317	392	36	within	within	ADP
ftr-317	392	37	such	such	ADJ
ftr-317	392	38	clubs	club	NOUN
ftr-317	392	39	produce	produce	VERB
ftr-317	392	40	the	the	DET
ftr-317	392	41	same	same	ADJ
ftr-317	392	42	tax	tax	NOUN
ftr-317	392	43	consequences	consequence	NOUN
ftr-317	392	44	as	as	ADP
ftr-317	392	45	regular	regular	ADJ
ftr-317	392	46	marketplace	marketplace	NOUN
ftr-317	392	47	exchanges	exchange	NOUN
ftr-317	392	48	involving	involve	VERB
ftr-317	392	49	cash	cash	NOUN
ftr-317	392	50	.	.	PUNCT
ftr-317	393	1	kahn	kahn	PROPN
ftr-317	393	2	,	,	PUNCT
ftr-317	393	3	exclusion	exclusion	NOUN
ftr-317	393	4	from	from	ADP
ftr-317	393	5	income	income	NOUN
ftr-317	393	6	,	,	PUNCT
ftr-317	393	7	supra	supra	PROPN
ftr-317	393	8	note	note	NOUN
ftr-317	393	9	1	1	NUM
ftr-317	393	10	,	,	PUNCT
ftr-317	393	11	at	at	ADP
ftr-317	393	12	691	691	NUM
ftr-317	393	13	and	and	CCONJ
ftr-317	393	14	accompanying	accompany	VERB
ftr-317	393	15	text	text	NOUN
ftr-317	393	16	;	;	PUNCT
ftr-317	393	17	see	see	VERB
ftr-317	393	18	also	also	ADV
ftr-317	393	19	rev	rev	VERB
ftr-317	393	20	.	.	PUNCT
ftr-317	394	1	rul	rul	PROPN
ftr-317	394	2	.	.	PUNCT
ftr-317	394	3	85	85	NUM
ftr-317	394	4	-	-	SYM
ftr-317	394	5	101	101	NUM
ftr-317	394	6	,	,	PUNCT
ftr-317	394	7	1985	1985	NUM
ftr-317	394	8	-	-	SYM
ftr-317	394	9	2	2	NUM
ftr-317	394	10	c.b	c.b	PROPN
ftr-317	394	11	.	.	PROPN
ftr-317	394	12	301	301	NUM
ftr-317	394	13	;	;	PUNCT
ftr-317	394	14	rev	rev	PROPN
ftr-317	394	15	.	.	PROPN
ftr-317	394	16	rul	rul	PROPN
ftr-317	394	17	.	.	PUNCT
ftr-317	395	1	83	83	NUM
ftr-317	395	2	-	-	SYM
ftr-317	395	3	163	163	NUM
ftr-317	395	4	,	,	PUNCT
ftr-317	395	5	1983	1983	NUM
ftr-317	395	6	-	-	SYM
ftr-317	395	7	2	2	NUM
ftr-317	395	8	c.b	c.b	PROPN
ftr-317	395	9	.	.	PROPN
ftr-317	395	10	26	26	NUM
ftr-317	395	11	;	;	PUNCT
ftr-317	395	12	rev	rev	PROPN
ftr-317	395	13	.	.	PROPN
ftr-317	395	14	rul	rul	PROPN
ftr-317	395	15	.	.	PUNCT
ftr-317	396	1	80	80	NUM
ftr-317	396	2	-	-	SYM
ftr-317	396	3	52	52	NUM
ftr-317	396	4	,	,	PUNCT
ftr-317	396	5	1980	1980	NUM
ftr-317	396	6	-	-	SYM
ftr-317	396	7	1	1	NUM
ftr-317	396	8	c.b	c.b	PROPN
ftr-317	396	9	.	.	PROPN
ftr-317	396	10	100	100	NUM
ftr-317	396	11	;	;	PUNCT
ftr-317	396	12	rev	rev	PROPN
ftr-317	396	13	.	.	PROPN
ftr-317	397	1	rul	rul	PROPN
ftr-317	397	2	.	.	PUNCT
ftr-317	398	1	79	79	NUM
ftr-317	398	2	-	-	SYM
ftr-317	398	3	24	24	NUM
ftr-317	398	4	,	,	PUNCT
ftr-317	398	5	1979	1979	NUM
ftr-317	398	6	-	-	SYM
ftr-317	398	7	1	1	NUM
ftr-317	398	8	c.b	c.b	PROPN
ftr-317	398	9	.	.	PROPN
ftr-317	398	10	60	60	NUM
ftr-317	398	11	.	.	PUNCT
ftr-317	399	1	120	120	NUM
ftr-317	399	2	florida	florida	PROPN
ftr-317	399	3	tax	tax	NOUN
ftr-317	399	4	review	review	NOUN
ftr-317	399	5	[	[	X
ftr-317	399	6	vol	vol	NOUN
ftr-317	399	7	.	.	PUNCT
ftr-317	400	1	13:3	13:3	NUM
ftr-317	400	2	enterprise	enterprise	NOUN
ftr-317	400	3	from	from	ADP
ftr-317	400	4	which	which	PRON
ftr-317	400	5	a	a	DET
ftr-317	400	6	proprietor	proprietor	NOUN
ftr-317	400	7	derives	derive	VERB
ftr-317	400	8	a	a	DET
ftr-317	400	9	profit.‖	profit.‖	NOUN
ftr-317	400	10	53	53	NUM
ftr-317	400	11	it	it	PRON
ftr-317	400	12	seems	seem	VERB
ftr-317	400	13	that	that	SCONJ
ftr-317	400	14	applying	apply	VERB
ftr-317	400	15	an	an	DET
ftr-317	400	16	income	income	NOUN
ftr-317	400	17	-	-	PUNCT
ftr-317	400	18	as	as	ADP
ftr-317	400	19	-	-	PUNCT
ftr-317	400	20	rule	rule	NOUN
ftr-317	400	21	approach	approach	NOUN
ftr-317	400	22	,	,	PUNCT
ftr-317	400	23	as	as	SCONJ
ftr-317	400	24	limited	limit	VERB
ftr-317	400	25	by	by	ADP
ftr-317	400	26	the	the	DET
ftr-317	400	27	noncommercial	noncommercial	ADJ
ftr-317	400	28	exception	exception	NOUN
ftr-317	400	29	,	,	PUNCT
ftr-317	400	30	produces	produce	VERB
ftr-317	400	31	this	this	DET
ftr-317	400	32	result	result	NOUN
ftr-317	400	33	.	.	PUNCT
ftr-317	401	1	the	the	DET
ftr-317	401	2	second	second	ADJ
ftr-317	401	3	reason	reason	NOUN
ftr-317	401	4	for	for	ADP
ftr-317	401	5	distinguishing	distinguish	VERB
ftr-317	401	6	cooperative	cooperative	ADJ
ftr-317	401	7	barter	barter	NOUN
ftr-317	401	8	clubs	club	NOUN
ftr-317	401	9	for	for	ADP
ftr-317	401	10	child	child	NOUN
ftr-317	401	11	care	care	NOUN
ftr-317	401	12	from	from	ADP
ftr-317	401	13	others	other	NOUN
ftr-317	401	14	is	be	AUX
ftr-317	401	15	this	this	PRON
ftr-317	401	16	:	:	PUNCT
ftr-317	401	17	a	a	DET
ftr-317	401	18	significant	significant	ADJ
ftr-317	401	19	difference	difference	NOUN
ftr-317	401	20	between	between	ADP
ftr-317	401	21	the	the	DET
ftr-317	401	22	child	child	NOUN
ftr-317	401	23	-	-	PUNCT
ftr-317	401	24	care	care	NOUN
ftr-317	401	25	barter	barter	NOUN
ftr-317	401	26	clubs	club	NOUN
ftr-317	401	27	and	and	CCONJ
ftr-317	401	28	other	other	ADJ
ftr-317	401	29	barter	barter	NOUN
ftr-317	401	30	clubs	club	NOUN
ftr-317	401	31	is	be	AUX
ftr-317	401	32	that	that	SCONJ
ftr-317	401	33	the	the	DET
ftr-317	401	34	services	service	NOUN
ftr-317	401	35	that	that	PRON
ftr-317	401	36	are	be	AUX
ftr-317	401	37	obtained	obtain	VERB
ftr-317	401	38	through	through	ADP
ftr-317	401	39	the	the	DET
ftr-317	401	40	club	club	NOUN
ftr-317	401	41	are	be	AUX
ftr-317	401	42	all	all	PRON
ftr-317	401	43	of	of	ADP
ftr-317	401	44	the	the	DET
ftr-317	401	45	same	same	ADJ
ftr-317	401	46	type	type	NOUN
ftr-317	401	47	and	and	CCONJ
ftr-317	401	48	serve	serve	VERB
ftr-317	401	49	the	the	DET
ftr-317	401	50	same	same	ADJ
ftr-317	401	51	function	function	NOUN
ftr-317	401	52	.	.	PUNCT
ftr-317	402	1	the	the	DET
ftr-317	402	2	only	only	ADJ
ftr-317	402	3	service	service	NOUN
ftr-317	402	4	obtained	obtain	VERB
ftr-317	402	5	is	be	AUX
ftr-317	402	6	babysitting	babysitte	VERB
ftr-317	402	7	for	for	ADP
ftr-317	402	8	a	a	DET
ftr-317	402	9	young	young	ADJ
ftr-317	402	10	child	child	NOUN
ftr-317	402	11	.	.	PUNCT
ftr-317	403	1	in	in	ADP
ftr-317	403	2	other	other	ADJ
ftr-317	403	3	types	type	NOUN
ftr-317	403	4	of	of	ADP
ftr-317	403	5	clubs	club	NOUN
ftr-317	403	6	,	,	PUNCT
ftr-317	403	7	a	a	DET
ftr-317	403	8	member	member	NOUN
ftr-317	403	9	might	might	AUX
ftr-317	403	10	choose	choose	VERB
ftr-317	403	11	to	to	PART
ftr-317	403	12	get	get	VERB
ftr-317	403	13	legal	legal	ADJ
ftr-317	403	14	services	service	NOUN
ftr-317	403	15	from	from	ADP
ftr-317	403	16	another	another	DET
ftr-317	403	17	member	member	NOUN
ftr-317	403	18	or	or	CCONJ
ftr-317	403	19	he	he	PRON
ftr-317	403	20	could	could	AUX
ftr-317	403	21	choose	choose	VERB
ftr-317	403	22	to	to	PART
ftr-317	403	23	obtain	obtain	VERB
ftr-317	403	24	an	an	DET
ftr-317	403	25	entirely	entirely	ADV
ftr-317	403	26	different	different	ADJ
ftr-317	403	27	type	type	NOUN
ftr-317	403	28	of	of	ADP
ftr-317	403	29	service	service	NOUN
ftr-317	403	30	.	.	PUNCT
ftr-317	404	1	consequently	consequently	ADV
ftr-317	404	2	,	,	PUNCT
ftr-317	404	3	in	in	ADP
ftr-317	404	4	contrast	contrast	NOUN
ftr-317	404	5	to	to	ADP
ftr-317	404	6	other	other	ADJ
ftr-317	404	7	barter	barter	NOUN
ftr-317	404	8	clubs	club	NOUN
ftr-317	404	9	,	,	PUNCT
ftr-317	404	10	a	a	DET
ftr-317	404	11	child	child	NOUN
ftr-317	404	12	-	-	PUNCT
ftr-317	404	13	care	care	NOUN
ftr-317	404	14	barter	barter	NOUN
ftr-317	404	15	club	club	NOUN
ftr-317	404	16	can	can	AUX
ftr-317	404	17	be	be	AUX
ftr-317	404	18	seen	see	VERB
ftr-317	404	19	to	to	PART
ftr-317	404	20	be	be	AUX
ftr-317	404	21	a	a	DET
ftr-317	404	22	cooperative	cooperative	ADJ
ftr-317	404	23	joint	joint	ADJ
ftr-317	404	24	venture	venture	NOUN
ftr-317	404	25	to	to	PART
ftr-317	404	26	engage	engage	VERB
ftr-317	404	27	in	in	ADP
ftr-317	404	28	a	a	DET
ftr-317	404	29	single	single	ADJ
ftr-317	404	30	activity	activity	NOUN
ftr-317	404	31	—	—	PUNCT
ftr-317	404	32	that	that	ADV
ftr-317	404	33	is	is	ADV
ftr-317	404	34	,	,	PUNCT
ftr-317	404	35	the	the	DET
ftr-317	404	36	tending	tending	NOUN
ftr-317	404	37	to	to	ADP
ftr-317	404	38	young	young	ADJ
ftr-317	404	39	children	child	NOUN
ftr-317	404	40	.	.	PUNCT
ftr-317	405	1	54	54	NUM
ftr-317	405	2	applying	apply	VERB
ftr-317	405	3	an	an	DET
ftr-317	405	4	income	income	NOUN
ftr-317	405	5	-	-	PUNCT
ftr-317	405	6	as	as	ADP
ftr-317	405	7	-	-	PUNCT
ftr-317	405	8	rule	rule	NOUN
ftr-317	405	9	approach	approach	NOUN
ftr-317	405	10	as	as	SCONJ
ftr-317	405	11	limited	limit	VERB
ftr-317	405	12	by	by	ADP
ftr-317	405	13	the	the	DET
ftr-317	405	14	noncommercial	noncommercial	ADJ
ftr-317	405	15	exception	exception	NOUN
ftr-317	405	16	produces	produce	VERB
ftr-317	405	17	a	a	DET
ftr-317	405	18	similar	similar	ADJ
ftr-317	405	19	result	result	NOUN
ftr-317	405	20	in	in	ADP
ftr-317	405	21	the	the	DET
ftr-317	405	22	case	case	NOUN
ftr-317	405	23	of	of	ADP
ftr-317	405	24	cooperative	cooperative	ADJ
ftr-317	405	25	nursery	nursery	NOUN
ftr-317	405	26	schools	school	NOUN
ftr-317	405	27	and	and	CCONJ
ftr-317	405	28	cooperative	cooperative	ADJ
ftr-317	405	29	home	home	NOUN
ftr-317	405	30	schooling	schooling	NOUN
ftr-317	405	31	.	.	PUNCT
ftr-317	406	1	professor	professor	NOUN
ftr-317	406	2	kahn	kahn	PROPN
ftr-317	406	3	―concludes	―concludes	PROPN
ftr-317	406	4	that	that	SCONJ
ftr-317	406	5	the	the	DET
ftr-317	406	6	cooperative	cooperative	ADJ
ftr-317	406	7	nursery	nursery	NOUN
ftr-317	406	8	does	do	AUX
ftr-317	406	9	not	not	PART
ftr-317	406	10	constitute	constitute	VERB
ftr-317	406	11	a	a	DET
ftr-317	406	12	taxable	taxable	ADJ
ftr-317	406	13	exchange	exchange	NOUN
ftr-317	406	14	of	of	ADP
ftr-317	406	15	services	service	NOUN
ftr-317	406	16	but	but	CCONJ
ftr-317	406	17	rather	rather	ADV
ftr-317	406	18	is	be	AUX
ftr-317	406	19	a	a	DET
ftr-317	406	20	pooling	pooling	NOUN
ftr-317	406	21	of	of	ADP
ftr-317	406	22	labor	labor	NOUN
ftr-317	406	23	to	to	PART
ftr-317	406	24	accomplish	accomplish	VERB
ftr-317	406	25	a	a	DET
ftr-317	406	26	common	common	ADJ
ftr-317	406	27	goal.‖	goal.‖	NOUN
ftr-317	406	28	55	55	NUM
ftr-317	406	29	in	in	ADP
ftr-317	406	30	the	the	DET
ftr-317	406	31	case	case	NOUN
ftr-317	406	32	of	of	ADP
ftr-317	406	33	cooperative	cooperative	ADJ
ftr-317	406	34	home	home	NOUN
ftr-317	406	35	schooling	schooling	NOUN
ftr-317	406	36	,	,	PUNCT
ftr-317	406	37	no	no	DET
ftr-317	406	38	income	income	NOUN
ftr-317	406	39	is	be	AUX
ftr-317	406	40	generated	generate	VERB
ftr-317	406	41	because	because	SCONJ
ftr-317	406	42	―[t]he	―[t]he	ADJ
ftr-317	406	43	parents	parent	NOUN
ftr-317	406	44	pool	pool	VERB
ftr-317	406	45	their	their	PRON
ftr-317	406	46	services	service	NOUN
ftr-317	406	47	to	to	PART
ftr-317	406	48	achieve	achieve	VERB
ftr-317	406	49	the	the	DET
ftr-317	406	50	common	common	ADJ
ftr-317	406	51	goal	goal	NOUN
ftr-317	406	52	of	of	ADP
ftr-317	406	53	educating	educate	VERB
ftr-317	406	54	their	their	PRON
ftr-317	406	55	children.‖	children.‖	ADJ
ftr-317	406	56	56	56	NUM
ftr-317	406	57	the	the	DET
ftr-317	406	58	same	same	ADJ
ftr-317	406	59	analysis	analysis	NOUN
ftr-317	406	60	extends	extend	VERB
ftr-317	406	61	to	to	ADP
ftr-317	406	62	the	the	DET
ftr-317	406	63	exchange	exchange	NOUN
ftr-317	406	64	of	of	ADP
ftr-317	406	65	teaching	teaching	NOUN
ftr-317	406	66	services	service	NOUN
ftr-317	406	67	involving	involve	VERB
ftr-317	406	68	just	just	ADV
ftr-317	406	69	two	two	NUM
ftr-317	406	70	different	different	ADJ
ftr-317	406	71	subjects	subject	NOUN
ftr-317	406	72	,	,	PUNCT
ftr-317	406	73	which	which	PRON
ftr-317	406	74	professor	professor	NOUN
ftr-317	406	75	kahn	kahn	PROPN
ftr-317	406	76	describes	describe	VERB
ftr-317	406	77	in	in	ADP
ftr-317	406	78	a	a	DET
ftr-317	406	79	scenario	scenario	NOUN
ftr-317	406	80	involving	involve	VERB
ftr-317	406	81	teachers	teacher	NOUN
ftr-317	406	82	(	(	PUNCT
ftr-317	406	83	the	the	DET
ftr-317	406	84	teachers	teacher	NOUN
ftr-317	406	85	)	)	PUNCT
ftr-317	406	86	.	.	PUNCT
ftr-317	407	1	in	in	ADP
ftr-317	407	2	that	that	DET
ftr-317	407	3	scenario	scenario	NOUN
ftr-317	407	4	one	one	NUM
ftr-317	407	5	teacher	teacher	NOUN
ftr-317	407	6	teaches	teach	VERB
ftr-317	407	7	latin	latin	ADV
ftr-317	407	8	to	to	ADP
ftr-317	407	9	the	the	DET
ftr-317	407	10	child	child	NOUN
ftr-317	407	11	of	of	ADP
ftr-317	407	12	another	another	DET
ftr-317	407	13	teacher	teacher	NOUN
ftr-317	407	14	who	who	PRON
ftr-317	407	15	teaches	teach	VERB
ftr-317	407	16	french	french	NOUN
ftr-317	407	17	to	to	ADP
ftr-317	407	18	the	the	DET
ftr-317	407	19	first	first	ADJ
ftr-317	407	20	teacher‘s	teacher‘s	NOUN
ftr-317	407	21	child	child	NOUN
ftr-317	407	22	.	.	PUNCT
ftr-317	408	1	57	57	NUM
ftr-317	408	2	applying	apply	VERB
ftr-317	408	3	the	the	DET
ftr-317	408	4	income	income	NOUN
ftr-317	408	5	-	-	PUNCT
ftr-317	408	6	as	as	ADP
ftr-317	408	7	-	-	PUNCT
ftr-317	408	8	rule	rule	NOUN
ftr-317	408	9	approach	approach	NOUN
ftr-317	408	10	limited	limit	VERB
ftr-317	408	11	by	by	ADP
ftr-317	408	12	the	the	DET
ftr-317	408	13	noncommercial	noncommercial	ADJ
ftr-317	408	14	zone	zone	NOUN
ftr-317	408	15	exception	exception	NOUN
ftr-317	408	16	,	,	PUNCT
ftr-317	408	17	further	far	ADV
ftr-317	408	18	enhanced	enhance	VERB
ftr-317	408	19	by	by	ADP
ftr-317	408	20	the	the	DET
ftr-317	408	21	common	common	ADJ
ftr-317	408	22	goal	goal	NOUN
ftr-317	408	23	corollary	corollary	ADJ
ftr-317	408	24	principle	principle	NOUN
ftr-317	408	25	and	and	CCONJ
ftr-317	408	26	the	the	DET
ftr-317	408	27	common	common	ADJ
ftr-317	408	28	goal	goal	NOUN
ftr-317	408	29	exception	exception	NOUN
ftr-317	408	30	,	,	PUNCT
ftr-317	408	31	leads	lead	VERB
ftr-317	408	32	to	to	ADP
ftr-317	408	33	the	the	DET
ftr-317	408	34	conclusion	conclusion	NOUN
ftr-317	408	35	that	that	SCONJ
ftr-317	408	36	this	this	DET
ftr-317	408	37	exchange	exchange	NOUN
ftr-317	408	38	does	do	AUX
ftr-317	408	39	not	not	PART
ftr-317	408	40	result	result	VERB
ftr-317	408	41	in	in	ADP
ftr-317	408	42	income	income	NOUN
ftr-317	408	43	to	to	ADP
ftr-317	408	44	either	either	PRON
ftr-317	408	45	of	of	ADP
ftr-317	408	46	the	the	DET
ftr-317	408	47	teachers	teacher	NOUN
ftr-317	408	48	.	.	PUNCT
ftr-317	409	1	under	under	ADP
ftr-317	409	2	this	this	DET
ftr-317	409	3	approach	approach	NOUN
ftr-317	409	4	,	,	PUNCT
ftr-317	409	5	―[t]he	―[t]he	ADJ
ftr-317	409	6	common	common	ADJ
ftr-317	409	7	goal	goal	NOUN
ftr-317	409	8	could	could	AUX
ftr-317	409	9	be	be	AUX
ftr-317	409	10	to	to	PART
ftr-317	409	11	teach	teach	VERB
ftr-317	409	12	a	a	DET
ftr-317	409	13	foreign	foreign	ADJ
ftr-317	409	14	language	language	NOUN
ftr-317	409	15	or	or	CCONJ
ftr-317	409	16	more	more	ADV
ftr-317	409	17	broadly	broadly	ADV
ftr-317	409	18	to	to	PART
ftr-317	409	19	educate	educate	VERB
ftr-317	409	20	the	the	DET
ftr-317	409	21	children	child	NOUN
ftr-317	409	22	.	.	PUNCT
ftr-317	410	1	in	in	ADP
ftr-317	410	2	[	[	X
ftr-317	410	3	professor	professor	NOUN
ftr-317	410	4	kahn‘s	kahn‘s	PROPN
ftr-317	410	5	]	]	X
ftr-317	410	6	view	view	NOUN
ftr-317	410	7	,	,	PUNCT
ftr-317	410	8	neither	neither	DET
ftr-317	410	9	goal	goal	NOUN
ftr-317	410	10	is	be	AUX
ftr-317	410	11	too	too	ADV
ftr-317	410	12	broad	broad	ADJ
ftr-317	410	13	to	to	PART
ftr-317	410	14	serve	serve	VERB
ftr-317	410	15	for	for	ADP
ftr-317	410	16	this	this	DET
ftr-317	410	17	purpose	purpose	NOUN
ftr-317	410	18	;	;	PUNCT
ftr-317	410	19	and	and	CCONJ
ftr-317	410	20	so	so	ADV
ftr-317	410	21	the	the	DET
ftr-317	410	22	exchange	exchange	NOUN
ftr-317	410	23	is	be	AUX
ftr-317	410	24	not	not	PART
ftr-317	410	25	taxable.‖	taxable.‖	NOUN
ftr-317	410	26	58	58	NUM
ftr-317	410	27	53	53	NUM
ftr-317	410	28	.	.	PUNCT
ftr-317	411	1	kahn	kahn	PROPN
ftr-317	411	2	,	,	PUNCT
ftr-317	411	3	exclusion	exclusion	NOUN
ftr-317	411	4	from	from	ADP
ftr-317	411	5	income	income	NOUN
ftr-317	411	6	,	,	PUNCT
ftr-317	411	7	supra	supra	PROPN
ftr-317	411	8	note	note	NOUN
ftr-317	411	9	1	1	NUM
ftr-317	411	10	,	,	PUNCT
ftr-317	411	11	at	at	ADP
ftr-317	411	12	695	695	NUM
ftr-317	411	13	.	.	PUNCT
ftr-317	412	1	54	54	NUM
ftr-317	412	2	.	.	PUNCT
ftr-317	413	1	i	i	PRON
ftr-317	413	2	d.	d.	PROPN
ftr-317	413	3	55	55	NUM
ftr-317	413	4	.	.	PUNCT
ftr-317	414	1	i	i	PRON
ftr-317	414	2	d.	d.	PROPN
ftr-317	414	3	at	at	ADP
ftr-317	414	4	696	696	NUM
ftr-317	414	5	.	.	PUNCT
ftr-317	415	1	56	56	NUM
ftr-317	415	2	.	.	PUNCT
ftr-317	416	1	i	i	PRON
ftr-317	416	2	d.	d.	PROPN
ftr-317	416	3	57	57	NUM
ftr-317	416	4	.	.	PUNCT
ftr-317	417	1	i	i	PRON
ftr-317	417	2	d.	d.	PROPN
ftr-317	417	3	58	58	NUM
ftr-317	417	4	.	.	PUNCT
ftr-317	418	1	i	i	PRON
ftr-317	418	2	d.	d.	PROPN
ftr-317	418	3	2012	2012	NUM
ftr-317	418	4	]	]	PUNCT
ftr-317	419	1	the	the	DET
ftr-317	419	2	definition	definition	NOUN
ftr-317	419	3	of	of	ADP
ftr-317	419	4	income	income	NOUN
ftr-317	419	5	121	121	NUM
ftr-317	419	6	the	the	DET
ftr-317	419	7	income	income	NOUN
ftr-317	419	8	-	-	PUNCT
ftr-317	419	9	as	as	ADP
ftr-317	419	10	-	-	PUNCT
ftr-317	419	11	standard	standard	ADJ
ftr-317	419	12	approach	approach	NOUN
ftr-317	419	13	operates	operate	VERB
ftr-317	419	14	differently	differently	ADV
ftr-317	419	15	,	,	PUNCT
ftr-317	419	16	although	although	SCONJ
ftr-317	419	17	it	it	PRON
ftr-317	419	18	produces	produce	VERB
ftr-317	419	19	the	the	DET
ftr-317	419	20	same	same	ADJ
ftr-317	419	21	result	result	NOUN
ftr-317	419	22	.	.	PUNCT
ftr-317	420	1	rather	rather	ADV
ftr-317	420	2	than	than	SCONJ
ftr-317	420	3	ask	ask	VERB
ftr-317	420	4	whether	whether	SCONJ
ftr-317	420	5	the	the	DET
ftr-317	420	6	setting	setting	NOUN
ftr-317	420	7	is	be	AUX
ftr-317	420	8	―commercial‖	―commercial‖	PROPN
ftr-317	420	9	or	or	CCONJ
ftr-317	420	10	the	the	DET
ftr-317	420	11	services	service	NOUN
ftr-317	420	12	exchanged	exchange	VERB
ftr-317	420	13	by	by	ADP
ftr-317	420	14	the	the	DET
ftr-317	420	15	members	member	NOUN
ftr-317	420	16	of	of	ADP
ftr-317	420	17	the	the	DET
ftr-317	420	18	child	child	NOUN
ftr-317	420	19	-	-	PUNCT
ftr-317	420	20	care	care	NOUN
ftr-317	420	21	barter	barter	NOUN
ftr-317	420	22	club	club	NOUN
ftr-317	420	23	are	be	AUX
ftr-317	420	24	―all	―all	PROPN
ftr-317	420	25	of	of	ADP
ftr-317	420	26	the	the	DET
ftr-317	420	27	same	same	ADJ
ftr-317	420	28	type‖	type‖	NUM
ftr-317	420	29	or	or	CCONJ
ftr-317	420	30	serve	serve	VERB
ftr-317	420	31	a	a	DET
ftr-317	420	32	―common	―common	PROPN
ftr-317	420	33	goal,‖	goal,‖	PROPN
ftr-317	420	34	that	that	DET
ftr-317	420	35	approach	approach	NOUN
ftr-317	420	36	asks	ask	VERB
ftr-317	420	37	what	what	PRON
ftr-317	420	38	is	be	AUX
ftr-317	420	39	valued	value	VERB
ftr-317	420	40	in	in	ADP
ftr-317	420	41	this	this	DET
ftr-317	420	42	type	type	NOUN
ftr-317	420	43	of	of	ADP
ftr-317	420	44	setting	setting	NOUN
ftr-317	420	45	.	.	PUNCT
ftr-317	421	1	the	the	DET
ftr-317	421	2	answer	answer	NOUN
ftr-317	421	3	is	be	AUX
ftr-317	421	4	that	that	SCONJ
ftr-317	421	5	social	social	ADJ
ftr-317	421	6	cooperation	cooperation	NOUN
ftr-317	421	7	to	to	PART
ftr-317	421	8	care	care	VERB
ftr-317	421	9	for	for	ADP
ftr-317	421	10	and	and	CCONJ
ftr-317	421	11	educate	educate	VERB
ftr-317	421	12	children	child	NOUN
ftr-317	421	13	is	be	AUX
ftr-317	421	14	an	an	DET
ftr-317	421	15	important	important	ADJ
ftr-317	421	16	value	value	NOUN
ftr-317	421	17	,	,	PUNCT
ftr-317	421	18	as	as	SCONJ
ftr-317	421	19	is	be	AUX
ftr-317	421	20	education	education	NOUN
ftr-317	421	21	,	,	PUNCT
ftr-317	421	22	59	59	NUM
ftr-317	421	23	and	and	CCONJ
ftr-317	421	24	public	public	ADJ
ftr-317	421	25	outrage	outrage	NOUN
ftr-317	421	26	would	would	AUX
ftr-317	421	27	likely	likely	ADV
ftr-317	421	28	accompany	accompany	VERB
ftr-317	421	29	any	any	DET
ftr-317	421	30	effort	effort	NOUN
ftr-317	421	31	to	to	PART
ftr-317	421	32	tax	tax	VERB
ftr-317	421	33	the	the	DET
ftr-317	421	34	59	59	NUM
ftr-317	421	35	.	.	PUNCT
ftr-317	422	1	that	that	DET
ftr-317	422	2	education	education	NOUN
ftr-317	422	3	is	be	AUX
ftr-317	422	4	a	a	DET
ftr-317	422	5	relevant	relevant	ADJ
ftr-317	422	6	tax	tax	NOUN
ftr-317	422	7	value	value	NOUN
ftr-317	422	8	is	be	AUX
ftr-317	422	9	easily	easily	ADV
ftr-317	422	10	demonstrated	demonstrate	VERB
ftr-317	422	11	by	by	ADP
ftr-317	422	12	considering	consider	VERB
ftr-317	422	13	that	that	SCONJ
ftr-317	422	14	section	section	NOUN
ftr-317	422	15	501(c)(3	501(c)(3	NOUN
ftr-317	422	16	)	)	PUNCT
ftr-317	422	17	exempts	exempt	VERB
ftr-317	422	18	revenue	revenue	NOUN
ftr-317	422	19	received	receive	VERB
ftr-317	422	20	by	by	ADP
ftr-317	422	21	nonprofit	nonprofit	ADJ
ftr-317	422	22	educational	educational	ADJ
ftr-317	422	23	organizations	organization	NOUN
ftr-317	422	24	from	from	ADP
ftr-317	422	25	federal	federal	ADJ
ftr-317	422	26	income	income	NOUN
ftr-317	422	27	taxation	taxation	NOUN
ftr-317	422	28	.	.	PUNCT
ftr-317	423	1	as	as	SCONJ
ftr-317	423	2	the	the	DET
ftr-317	423	3	staff	staff	NOUN
ftr-317	423	4	of	of	ADP
ftr-317	423	5	the	the	DET
ftr-317	423	6	congressional	congressional	ADJ
ftr-317	423	7	joint	joint	ADJ
ftr-317	423	8	committee	committee	NOUN
ftr-317	423	9	on	on	ADP
ftr-317	423	10	taxation	taxation	NOUN
ftr-317	423	11	(	(	PUNCT
ftr-317	423	12	―joint	―joint	PROPN
ftr-317	423	13	committee‖	committee‖	PROPN
ftr-317	423	14	)	)	PUNCT
ftr-317	423	15	has	have	AUX
ftr-317	423	16	consistently	consistently	ADV
ftr-317	423	17	made	make	VERB
ftr-317	423	18	clear	clear	ADJ
ftr-317	423	19	,	,	PUNCT
ftr-317	423	20	the	the	DET
ftr-317	423	21	tax	tax	NOUN
ftr-317	423	22	exemption	exemption	NOUN
ftr-317	423	23	for	for	ADP
ftr-317	423	24	these	these	DET
ftr-317	423	25	organizations	organization	NOUN
ftr-317	423	26	is	be	AUX
ftr-317	423	27	not	not	PART
ftr-317	423	28	a	a	DET
ftr-317	423	29	tax	tax	NOUN
ftr-317	423	30	expenditure	expenditure	NOUN
ftr-317	423	31	.	.	PUNCT
ftr-317	424	1	see	see	VERB
ftr-317	424	2	,	,	PUNCT
ftr-317	424	3	e.g.	e.g.	ADV
ftr-317	424	4	,	,	PUNCT
ftr-317	424	5	staff	staff	NOUN
ftr-317	424	6	of	of	ADP
ftr-317	424	7	joint	joint	ADJ
ftr-317	424	8	comm	comm	NOUN
ftr-317	424	9	.	.	PUNCT
ftr-317	425	1	on	on	ADP
ftr-317	425	2	taxation	taxation	NOUN
ftr-317	425	3	,	,	PUNCT
ftr-317	425	4	112th	112th	PROPN
ftr-317	425	5	cong	cong	NOUN
ftr-317	425	6	.	.	PUNCT
ftr-317	425	7	,	,	PUNCT
ftr-317	425	8	estimates	estimate	NOUN
ftr-317	425	9	of	of	ADP
ftr-317	425	10	federal	federal	ADJ
ftr-317	425	11	tax	tax	NOUN
ftr-317	425	12	expenditures	expenditure	NOUN
ftr-317	425	13	for	for	ADP
ftr-317	425	14	fiscal	fiscal	ADJ
ftr-317	425	15	years	year	NOUN
ftr-317	425	16	2011–2015	2011–2015	NUM
ftr-317	425	17	,	,	PUNCT
ftr-317	425	18	at	at	ADP
ftr-317	425	19	9–10	9–10	PROPN
ftr-317	425	20	(	(	PUNCT
ftr-317	425	21	comm	comm	NOUN
ftr-317	425	22	.	.	PUNCT
ftr-317	426	1	print	print	NOUN
ftr-317	426	2	2012	2012	NUM
ftr-317	426	3	)	)	PUNCT
ftr-317	427	1	[	[	X
ftr-317	427	2	hereinafter	hereinafter	NOUN
ftr-317	427	3	joint	joint	ADJ
ftr-317	427	4	comm	comm	NOUN
ftr-317	427	5	.	.	PUNCT
ftr-317	428	1	on	on	ADP
ftr-317	428	2	taxation	taxation	NOUN
ftr-317	428	3	,	,	PUNCT
ftr-317	428	4	2011–2015	2011–2015	NUM
ftr-317	428	5	tax	tax	NOUN
ftr-317	428	6	expenditures	expenditure	NOUN
ftr-317	428	7	]	]	PUNCT
ftr-317	428	8	.	.	PUNCT
ftr-317	429	1	prior	prior	ADJ
ftr-317	429	2	joint	joint	PROPN
ftr-317	429	3	committee	committee	NOUN
ftr-317	429	4	reports	report	NOUN
ftr-317	429	5	and	and	CCONJ
ftr-317	429	6	other	other	ADJ
ftr-317	429	7	government	government	NOUN
ftr-317	429	8	estimates	estimate	NOUN
ftr-317	429	9	consistently	consistently	ADV
ftr-317	429	10	reach	reach	VERB
ftr-317	429	11	the	the	DET
ftr-317	429	12	same	same	ADJ
ftr-317	429	13	result	result	NOUN
ftr-317	429	14	.	.	PUNCT
ftr-317	430	1	see	see	VERB
ftr-317	430	2	,	,	PUNCT
ftr-317	430	3	e.g.	e.g.	ADV
ftr-317	430	4	,	,	PUNCT
ftr-317	430	5	office	office	NOUN
ftr-317	430	6	of	of	ADP
ftr-317	430	7	mgmt	mgmt	PROPN
ftr-317	430	8	.	.	PROPN
ftr-317	430	9	&	&	CCONJ
ftr-317	430	10	budget	budget	PROPN
ftr-317	430	11	,	,	PUNCT
ftr-317	430	12	special	special	ADJ
ftr-317	430	13	analyses	analysis	NOUN
ftr-317	430	14	,	,	PUNCT
ftr-317	430	15	budget	budget	NOUN
ftr-317	430	16	of	of	ADP
ftr-317	430	17	the	the	DET
ftr-317	430	18	united	united	PROPN
ftr-317	430	19	states	states	PROPN
ftr-317	430	20	government	government	NOUN
ftr-317	430	21	fiscal	fiscal	ADJ
ftr-317	430	22	year	year	NOUN
ftr-317	430	23	1976	1976	NUM
ftr-317	430	24	,	,	PUNCT
ftr-317	430	25	at	at	ADP
ftr-317	430	26	108	108	NUM
ftr-317	430	27	(	(	PUNCT
ftr-317	430	28	1975	1975	NUM
ftr-317	430	29	)	)	PUNCT
ftr-317	430	30	.	.	PUNCT
ftr-317	431	1	although	although	SCONJ
ftr-317	431	2	it	it	PRON
ftr-317	431	3	is	be	AUX
ftr-317	431	4	beyond	beyond	ADP
ftr-317	431	5	the	the	DET
ftr-317	431	6	scope	scope	NOUN
ftr-317	431	7	of	of	ADP
ftr-317	431	8	our	our	PRON
ftr-317	431	9	current	current	ADJ
ftr-317	431	10	effort	effort	NOUN
ftr-317	431	11	to	to	PART
ftr-317	431	12	discuss	discuss	VERB
ftr-317	431	13	it	it	PRON
ftr-317	431	14	further	far	ADV
ftr-317	431	15	,	,	PUNCT
ftr-317	431	16	there	there	PRON
ftr-317	431	17	is	be	VERB
ftr-317	431	18	a	a	DET
ftr-317	431	19	rich	rich	ADJ
ftr-317	431	20	literature	literature	NOUN
ftr-317	431	21	on	on	ADP
ftr-317	431	22	the	the	DET
ftr-317	431	23	nature	nature	NOUN
ftr-317	431	24	of	of	ADP
ftr-317	431	25	the	the	DET
ftr-317	431	26	exemption	exemption	NOUN
ftr-317	431	27	for	for	ADP
ftr-317	431	28	certain	certain	ADJ
ftr-317	431	29	organizations	organization	NOUN
ftr-317	431	30	and	and	CCONJ
ftr-317	431	31	a	a	DET
ftr-317	431	32	number	number	NOUN
ftr-317	431	33	of	of	ADP
ftr-317	431	34	theoretical	theoretical	ADJ
ftr-317	431	35	bases	basis	NOUN
ftr-317	431	36	on	on	ADP
ftr-317	431	37	which	which	PRON
ftr-317	431	38	to	to	PART
ftr-317	431	39	support	support	VERB
ftr-317	431	40	it	it	PRON
ftr-317	431	41	,	,	PUNCT
ftr-317	431	42	but	but	CCONJ
ftr-317	431	43	the	the	DET
ftr-317	431	44	conception	conception	NOUN
ftr-317	431	45	of	of	ADP
ftr-317	431	46	the	the	DET
ftr-317	431	47	exemption	exemption	NOUN
ftr-317	431	48	as	as	ADP
ftr-317	431	49	structural	structural	ADJ
ftr-317	431	50	and	and	CCONJ
ftr-317	431	51	not	not	PART
ftr-317	431	52	as	as	ADP
ftr-317	431	53	a	a	DET
ftr-317	431	54	tax	tax	NOUN
ftr-317	431	55	expenditure	expenditure	NOUN
ftr-317	431	56	has	have	AUX
ftr-317	431	57	been	be	AUX
ftr-317	431	58	consistent	consistent	ADJ
ftr-317	431	59	.	.	PUNCT
ftr-317	432	1	see	see	VERB
ftr-317	432	2	,	,	PUNCT
ftr-317	432	3	e.g.	e.g.	ADV
ftr-317	432	4	,	,	PUNCT
ftr-317	432	5	boris	boris	PROPN
ftr-317	432	6	i.	i.	PROPN
ftr-317	432	7	bittker	bittker	PROPN
ftr-317	432	8	and	and	CCONJ
ftr-317	432	9	george	george	PROPN
ftr-317	432	10	k.	k.	PROPN
ftr-317	432	11	rahdert	rahdert	PROPN
ftr-317	432	12	,	,	PUNCT
ftr-317	432	13	the	the	DET
ftr-317	432	14	exemption	exemption	NOUN
ftr-317	432	15	of	of	ADP
ftr-317	432	16	nonprofit	nonprofit	ADJ
ftr-317	432	17	organizations	organization	NOUN
ftr-317	432	18	from	from	ADP
ftr-317	432	19	federal	federal	ADJ
ftr-317	432	20	income	income	NOUN
ftr-317	432	21	taxation	taxation	NOUN
ftr-317	432	22	,	,	PUNCT
ftr-317	432	23	85	85	NUM
ftr-317	432	24	yale	yale	PROPN
ftr-317	432	25	l.j	l.j	PROPN
ftr-317	432	26	.	.	PROPN
ftr-317	432	27	299	299	NUM
ftr-317	432	28	,	,	PUNCT
ftr-317	432	29	304–05	304–05	NUM
ftr-317	432	30	(	(	PUNCT
ftr-317	432	31	1976	1976	NUM
ftr-317	432	32	)	)	PUNCT
ftr-317	432	33	(	(	PUNCT
ftr-317	432	34	analyzing	analyze	VERB
ftr-317	432	35	the	the	DET
ftr-317	432	36	genesis	genesis	NOUN
ftr-317	432	37	of	of	ADP
ftr-317	432	38	the	the	DET
ftr-317	432	39	exemption	exemption	NOUN
ftr-317	432	40	and	and	CCONJ
ftr-317	432	41	arguing	argue	VERB
ftr-317	432	42	that	that	SCONJ
ftr-317	432	43	the	the	DET
ftr-317	432	44	failure	failure	NOUN
ftr-317	432	45	to	to	PART
ftr-317	432	46	treat	treat	VERB
ftr-317	432	47	the	the	DET
ftr-317	432	48	exemption	exemption	NOUN
ftr-317	432	49	as	as	ADP
ftr-317	432	50	a	a	DET
ftr-317	432	51	tax	tax	NOUN
ftr-317	432	52	expenditure	expenditure	NOUN
ftr-317	432	53	―can	―can	PUNCT
ftr-317	432	54	properly	properly	ADV
ftr-317	432	55	be	be	AUX
ftr-317	432	56	regarded	regard	VERB
ftr-317	432	57	as	as	ADP
ftr-317	432	58	[	[	X
ftr-317	432	59	a	a	X
ftr-317	432	60	]	]	X
ftr-317	432	61	routine	routine	ADJ
ftr-317	432	62	aspect	aspect	NOUN
ftr-317	432	63	[	[	X
ftr-317	432	64	]	]	X
ftr-317	432	65	of	of	ADP
ftr-317	432	66	the	the	DET
ftr-317	432	67	income	income	NOUN
ftr-317	432	68	tax	tax	NOUN
ftr-317	432	69	structure	structure	NOUN
ftr-317	432	70	rather	rather	ADV
ftr-317	432	71	than	than	ADP
ftr-317	432	72	as	as	ADP
ftr-317	432	73	[	[	X
ftr-317	432	74	a	a	X
ftr-317	432	75	]	]	X
ftr-317	432	76	digression	digression	NOUN
ftr-317	432	77	[	[	X
ftr-317	432	78	]	]	X
ftr-317	432	79	from	from	ADP
ftr-317	432	80	an	an	DET
ftr-317	432	81	as	as	ADV
ftr-317	432	82	yet	yet	ADV
ftr-317	432	83	undefined	undefined	ADJ
ftr-317	432	84	comprehensive	comprehensive	ADJ
ftr-317	432	85	tax	tax	NOUN
ftr-317	432	86	base‖	base‖	PROPN
ftr-317	432	87	)	)	PUNCT
ftr-317	432	88	;	;	PUNCT
ftr-317	432	89	evelyn	evelyn	PROPN
ftr-317	432	90	brody	brody	PROPN
ftr-317	432	91	,	,	PUNCT
ftr-317	432	92	of	of	ADP
ftr-317	432	93	sovereignty	sovereignty	NOUN
ftr-317	432	94	and	and	CCONJ
ftr-317	432	95	subsidy	subsidy	NOUN
ftr-317	432	96	:	:	PUNCT
ftr-317	432	97	conceptualizing	conceptualize	VERB
ftr-317	432	98	the	the	DET
ftr-317	432	99	charity	charity	NOUN
ftr-317	432	100	tax	tax	NOUN
ftr-317	432	101	exemption	exemption	NOUN
ftr-317	432	102	,	,	PUNCT
ftr-317	432	103	23	23	NUM
ftr-317	432	104	j.	j.	PROPN
ftr-317	432	105	corp	corp	PROPN
ftr-317	432	106	.	.	PROPN
ftr-317	432	107	l.	l.	PROPN
ftr-317	432	108	585	585	NUM
ftr-317	432	109	,	,	PUNCT
ftr-317	432	110	585–86	585–86	NUM
ftr-317	432	111	(	(	PUNCT
ftr-317	432	112	1998	1998	NUM
ftr-317	432	113	)	)	PUNCT
ftr-317	432	114	(	(	PUNCT
ftr-317	432	115	analyzing	analyze	VERB
ftr-317	432	116	whether	whether	SCONJ
ftr-317	432	117	the	the	DET
ftr-317	432	118	tax	tax	NOUN
ftr-317	432	119	exemption	exemption	NOUN
ftr-317	432	120	for	for	ADP
ftr-317	432	121	charities	charity	NOUN
ftr-317	432	122	―is	―i	NOUN
ftr-317	432	123	,	,	PUNCT
ftr-317	432	124	on	on	ADP
ftr-317	432	125	the	the	DET
ftr-317	432	126	one	one	NUM
ftr-317	432	127	hand	hand	NOUN
ftr-317	432	128	,	,	PUNCT
ftr-317	432	129	a	a	DET
ftr-317	432	130	‗subsidy	‗subsidy	NOUN
ftr-317	432	131	‘	'	PUNCT
ftr-317	432	132	or	or	CCONJ
ftr-317	432	133	,	,	PUNCT
ftr-317	432	134	on	on	ADP
ftr-317	432	135	the	the	DET
ftr-317	432	136	other	other	ADJ
ftr-317	432	137	,	,	PUNCT
ftr-317	432	138	an	an	DET
ftr-317	432	139	acknowledgement	acknowledgement	NOUN
ftr-317	432	140	that	that	PRON
ftr-317	432	141	charitable	charitable	ADJ
ftr-317	432	142	activity	activity	NOUN
ftr-317	432	143	falls	fall	VERB
ftr-317	432	144	outside	outside	ADP
ftr-317	432	145	the	the	DET
ftr-317	432	146	‗right	‗right	NUM
ftr-317	432	147	‘	'	PUNCT
ftr-317	432	148	tax	tax	NOUN
ftr-317	432	149	base‖	base‖	PUNCT
ftr-317	432	150	and	and	CCONJ
ftr-317	432	151	suggesting	suggest	VERB
ftr-317	432	152	a	a	DET
ftr-317	432	153	―sovereignty‖	―sovereignty‖	PROPN
ftr-317	432	154	view	view	NOUN
ftr-317	432	155	that	that	SCONJ
ftr-317	432	156	both	both	PRON
ftr-317	432	157	explains	explain	VERB
ftr-317	432	158	the	the	DET
ftr-317	432	159	non	non	NOUN
ftr-317	432	160	-	-	NOUN
ftr-317	432	161	taxation	taxation	NOUN
ftr-317	432	162	of	of	ADP
ftr-317	432	163	charitable	charitable	ADJ
ftr-317	432	164	organizations	organization	NOUN
ftr-317	432	165	while	while	SCONJ
ftr-317	432	166	also	also	ADV
ftr-317	432	167	accounting	account	VERB
ftr-317	432	168	for	for	ADP
ftr-317	432	169	the	the	DET
ftr-317	432	170	form	form	NOUN
ftr-317	432	171	of	of	ADP
ftr-317	432	172	executing	execute	VERB
ftr-317	432	173	the	the	DET
ftr-317	432	174	nontaxation	nontaxation	NOUN
ftr-317	432	175	(	(	PUNCT
ftr-317	432	176	exemption	exemption	NOUN
ftr-317	432	177	rather	rather	ADV
ftr-317	432	178	than	than	ADP
ftr-317	432	179	direct	direct	ADJ
ftr-317	432	180	subsidy	subsidy	NOUN
ftr-317	432	181	)	)	PUNCT
ftr-317	432	182	.	.	PUNCT
ftr-317	433	1	see	see	VERB
ftr-317	433	2	generally	generally	ADV
ftr-317	433	3	rob	rob	PROPN
ftr-317	433	4	atkinson	atkinson	PROPN
ftr-317	433	5	,	,	PUNCT
ftr-317	433	6	altruism	altruism	NOUN
ftr-317	433	7	in	in	ADP
ftr-317	433	8	nonprofit	nonprofit	ADJ
ftr-317	433	9	organizations	organization	NOUN
ftr-317	433	10	,	,	PUNCT
ftr-317	433	11	31	31	NUM
ftr-317	433	12	b.	b.	PROPN
ftr-317	433	13	c.	c.	PROPN
ftr-317	433	14	l.	l.	PROPN
ftr-317	433	15	rev	rev	PROPN
ftr-317	433	16	.	.	PROPN
ftr-317	433	17	501	501	NUM
ftr-317	433	18	(	(	PUNCT
ftr-317	433	19	1990	1990	NUM
ftr-317	433	20	)	)	PUNCT
ftr-317	433	21	(	(	PUNCT
ftr-317	433	22	examining	examine	VERB
ftr-317	433	23	the	the	DET
ftr-317	433	24	role	role	NOUN
ftr-317	433	25	of	of	ADP
ftr-317	433	26	altruism	altruism	NOUN
ftr-317	433	27	in	in	ADP
ftr-317	433	28	the	the	DET
ftr-317	433	29	rationale	rationale	NOUN
ftr-317	433	30	for	for	ADP
ftr-317	433	31	the	the	DET
ftr-317	433	32	tax	tax	NOUN
ftr-317	433	33	exemption	exemption	NOUN
ftr-317	433	34	of	of	ADP
ftr-317	433	35	nonprofit	nonprofit	ADJ
ftr-317	433	36	organizations	organization	NOUN
ftr-317	433	37	as	as	ADP
ftr-317	433	38	a	a	DET
ftr-317	433	39	supplement	supplement	NOUN
ftr-317	433	40	to	to	ADP
ftr-317	433	41	traditional	traditional	ADJ
ftr-317	433	42	economic	economic	ADJ
ftr-317	433	43	analysis	analysis	NOUN
ftr-317	433	44	)	)	PUNCT
ftr-317	433	45	.	.	PUNCT
ftr-317	434	1	that	that	PRON
ftr-317	434	2	is	is	ADV
ftr-317	434	3	,	,	PUNCT
ftr-317	434	4	the	the	DET
ftr-317	434	5	exemption	exemption	NOUN
ftr-317	434	6	is	be	AUX
ftr-317	434	7	a	a	DET
ftr-317	434	8	structural	structural	ADJ
ftr-317	434	9	part	part	NOUN
ftr-317	434	10	of	of	ADP
ftr-317	434	11	the	the	DET
ftr-317	434	12	system	system	NOUN
ftr-317	434	13	,	,	PUNCT
ftr-317	434	14	it	it	PRON
ftr-317	434	15	is	be	AUX
ftr-317	434	16	not	not	PART
ftr-317	434	17	a	a	DET
ftr-317	434	18	subsidy	subsidy	NOUN
ftr-317	434	19	,	,	PUNCT
ftr-317	434	20	and	and	CCONJ
ftr-317	434	21	revenue	revenue	NOUN
ftr-317	434	22	received	receive	VERB
ftr-317	434	23	by	by	ADP
ftr-317	434	24	501(c)(3	501(c)(3	NOUN
ftr-317	434	25	)	)	PUNCT
ftr-317	434	26	educational	educational	ADJ
ftr-317	434	27	organizations	organization	NOUN
ftr-317	434	28	is	be	AUX
ftr-317	434	29	not	not	PART
ftr-317	434	30	income	income	NOUN
ftr-317	434	31	at	at	ADV
ftr-317	434	32	all	all	ADV
ftr-317	434	33	—	—	PUNCT
ftr-317	434	34	precisely	precisely	ADV
ftr-317	434	35	the	the	DET
ftr-317	434	36	result	result	NOUN
ftr-317	434	37	that	that	SCONJ
ftr-317	434	38	an	an	DET
ftr-317	434	39	income	income	NOUN
ftr-317	434	40	-	-	PUNCT
ftr-317	434	41	as	as	ADP
ftr-317	434	42	-	-	PUNCT
ftr-317	434	43	standard	standard	ADJ
ftr-317	434	44	analysis	analysis	NOUN
ftr-317	434	45	produces	produce	VERB
ftr-317	434	46	.	.	PUNCT
ftr-317	435	1	as	as	SCONJ
ftr-317	435	2	the	the	DET
ftr-317	435	3	joint	joint	ADJ
ftr-317	435	4	committee	committee	NOUN
ftr-317	435	5	on	on	ADP
ftr-317	435	6	taxation	taxation	NOUN
ftr-317	435	7	explains	explain	VERB
ftr-317	435	8	,	,	PUNCT
ftr-317	435	9	the	the	DET
ftr-317	435	10	legislative	legislative	ADJ
ftr-317	435	11	history	history	NOUN
ftr-317	435	12	of	of	ADP
ftr-317	435	13	the	the	DET
ftr-317	435	14	budget	budget	NOUN
ftr-317	435	15	act	act	NOUN
ftr-317	435	16	indicates	indicate	VERB
ftr-317	435	17	that	that	SCONJ
ftr-317	435	18	tax	tax	NOUN
ftr-317	435	19	expenditures	expenditure	NOUN
ftr-317	435	20	are	be	AUX
ftr-317	435	21	to	to	PART
ftr-317	435	22	be	be	AUX
ftr-317	435	23	defined	define	VERB
ftr-317	435	24	with	with	ADP
ftr-317	435	25	reference	reference	NOUN
ftr-317	435	26	to	to	ADP
ftr-317	435	27	a	a	DET
ftr-317	435	28	normal	normal	ADJ
ftr-317	435	29	income	income	NOUN
ftr-317	435	30	tax	tax	NOUN
ftr-317	435	31	structure	structure	NOUN
ftr-317	435	32	(	(	PUNCT
ftr-317	435	33	referred	refer	VERB
ftr-317	435	34	to	to	ADP
ftr-317	435	35	here	here	ADV
ftr-317	435	36	as	as	ADP
ftr-317	435	37	―normal	―normal	ADJ
ftr-317	435	38	income	income	NOUN
ftr-317	435	39	tax	tax	NOUN
ftr-317	435	40	law‖	law‖	PROPN
ftr-317	435	41	)	)	PUNCT
ftr-317	435	42	.	.	PUNCT
ftr-317	436	1	the	the	DET
ftr-317	436	2	determination	determination	NOUN
ftr-317	436	3	of	of	ADP
ftr-317	436	4	whether	whether	SCONJ
ftr-317	436	5	a	a	DET
ftr-317	436	6	provision	provision	NOUN
ftr-317	436	7	is	be	AUX
ftr-317	436	8	a	a	DET
ftr-317	436	9	tax	tax	NOUN
ftr-317	436	10	expenditure	expenditure	NOUN
ftr-317	436	11	is	be	AUX
ftr-317	436	12	made	make	VERB
ftr-317	436	13	on	on	ADP
ftr-317	436	14	the	the	DET
ftr-317	436	15	basis	basis	NOUN
ftr-317	436	16	of	of	ADP
ftr-317	436	17	a	a	DET
ftr-317	436	18	broad	broad	ADJ
ftr-317	436	19	concept	concept	NOUN
ftr-317	436	20	of	of	ADP
ftr-317	436	21	income	income	NOUN
ftr-317	436	22	that	that	PRON
ftr-317	436	23	is	be	AUX
ftr-317	436	24	larger	large	ADJ
ftr-317	436	25	in	in	ADP
ftr-317	436	26	scope	scope	NOUN
ftr-317	436	27	than	than	ADP
ftr-317	436	28	―income‖	―income‖	PROPN
ftr-317	436	29	as	as	SCONJ
ftr-317	436	30	defined	define	VERB
ftr-317	436	31	under	under	ADP
ftr-317	436	32	general	general	ADJ
ftr-317	436	33	u.s	u.s	PROPN
ftr-317	436	34	.	.	PROPN
ftr-317	436	35	income	income	PROPN
ftr-317	436	36	tax	tax	PROPN
ftr-317	436	37	122	122	NUM
ftr-317	437	1	florida	florida	PROPN
ftr-317	437	2	tax	tax	NOUN
ftr-317	437	3	review	review	NOUN
ftr-317	438	1	[	[	X
ftr-317	438	2	vol	vol	NOUN
ftr-317	438	3	.	.	PUNCT
ftr-317	439	1	13:3	13:3	NUM
ftr-317	439	2	teachers	teacher	NOUN
ftr-317	439	3	for	for	ADP
ftr-317	439	4	teaching	teach	VERB
ftr-317	439	5	each	each	DET
ftr-317	439	6	other‘s	other‘s	PROPN
ftr-317	439	7	children	child	NOUN
ftr-317	439	8	.	.	PUNCT
ftr-317	440	1	hence	hence	ADV
ftr-317	440	2	,	,	PUNCT
ftr-317	440	3	the	the	DET
ftr-317	440	4	values	value	NOUN
ftr-317	440	5	of	of	ADP
ftr-317	440	6	administrability	administrability	NOUN
ftr-317	440	7	,	,	PUNCT
ftr-317	440	8	which	which	PRON
ftr-317	440	9	requires	require	VERB
ftr-317	440	10	some	some	DET
ftr-317	440	11	degree	degree	NOUN
ftr-317	440	12	of	of	ADP
ftr-317	440	13	acceptance	acceptance	NOUN
ftr-317	440	14	by	by	ADP
ftr-317	440	15	those	those	PRON
ftr-317	440	16	being	be	AUX
ftr-317	440	17	taxed	tax	VERB
ftr-317	440	18	,	,	PUNCT
ftr-317	440	19	social	social	ADJ
ftr-317	440	20	cooperation	cooperation	NOUN
ftr-317	440	21	,	,	PUNCT
ftr-317	440	22	and	and	CCONJ
ftr-317	440	23	education	education	NOUN
ftr-317	440	24	suggest	suggest	VERB
ftr-317	440	25	non	non	ADJ
ftr-317	440	26	-	-	NOUN
ftr-317	440	27	taxation	taxation	NOUN
ftr-317	440	28	in	in	ADP
ftr-317	440	29	this	this	DET
ftr-317	440	30	case	case	NOUN
ftr-317	440	31	.	.	PUNCT
ftr-317	441	1	interestingly	interestingly	ADV
ftr-317	441	2	,	,	PUNCT
ftr-317	441	3	the	the	DET
ftr-317	441	4	income	income	NOUN
ftr-317	441	5	-	-	PUNCT
ftr-317	441	6	as	as	ADP
ftr-317	441	7	-	-	PUNCT
ftr-317	441	8	standard	standard	NOUN
ftr-317	441	9	and	and	CCONJ
ftr-317	441	10	the	the	DET
ftr-317	441	11	income	income	NOUN
ftr-317	441	12	-	-	PUNCT
ftr-317	441	13	as	as	ADP
ftr-317	441	14	-	-	PUNCT
ftr-317	441	15	rule	rule	NOUN
ftr-317	441	16	approaches	approach	NOUN
ftr-317	441	17	produce	produce	VERB
ftr-317	441	18	the	the	DET
ftr-317	441	19	same	same	ADJ
ftr-317	441	20	results	result	NOUN
ftr-317	441	21	in	in	ADP
ftr-317	441	22	the	the	DET
ftr-317	441	23	child	child	NOUN
ftr-317	441	24	-	-	PUNCT
ftr-317	441	25	care	care	NOUN
ftr-317	441	26	barter	barter	NOUN
ftr-317	441	27	club	club	NOUN
ftr-317	441	28	,	,	PUNCT
ftr-317	441	29	cooperative	cooperative	ADJ
ftr-317	441	30	nursery	nursery	NOUN
ftr-317	441	31	school	school	NOUN
ftr-317	441	32	,	,	PUNCT
ftr-317	441	33	and	and	CCONJ
ftr-317	441	34	cooperative	cooperative	ADJ
ftr-317	441	35	home	home	NOUN
ftr-317	441	36	schooling	schooling	NOUN
ftr-317	441	37	contexts	contexts	NOUN
ftr-317	441	38	.	.	PUNCT
ftr-317	442	1	as	as	ADP
ftr-317	442	2	before	before	ADV
ftr-317	442	3	,	,	PUNCT
ftr-317	442	4	the	the	DET
ftr-317	442	5	difference	difference	NOUN
ftr-317	442	6	is	be	AUX
ftr-317	442	7	in	in	ADP
ftr-317	442	8	the	the	DET
ftr-317	442	9	directness	directness	NOUN
ftr-317	442	10	and	and	CCONJ
ftr-317	442	11	transparency	transparency	NOUN
ftr-317	442	12	of	of	ADP
ftr-317	442	13	the	the	DET
ftr-317	442	14	analysis	analysis	NOUN
ftr-317	442	15	.	.	PUNCT
ftr-317	443	1	we	we	PRON
ftr-317	443	2	believe	believe	VERB
ftr-317	443	3	the	the	DET
ftr-317	443	4	income	income	NOUN
ftr-317	443	5	-	-	PUNCT
ftr-317	443	6	as	as	ADP
ftr-317	443	7	-	-	PUNCT
ftr-317	443	8	standard	standard	ADJ
ftr-317	443	9	approach	approach	NOUN
ftr-317	443	10	provides	provide	VERB
ftr-317	443	11	a	a	DET
ftr-317	443	12	more	more	ADV
ftr-317	443	13	direct	direct	ADJ
ftr-317	443	14	route	route	NOUN
ftr-317	443	15	.	.	PUNCT
ftr-317	444	1	both	both	DET
ftr-317	444	2	approaches	approach	NOUN
ftr-317	444	3	are	be	AUX
ftr-317	444	4	rooted	root	VERB
ftr-317	444	5	in	in	ADP
ftr-317	444	6	the	the	DET
ftr-317	444	7	same	same	ADJ
ftr-317	444	8	concern	concern	NOUN
ftr-317	444	9	for	for	ADP
ftr-317	444	10	respecting	respect	VERB
ftr-317	444	11	and	and	CCONJ
ftr-317	444	12	promoting	promote	VERB
ftr-317	444	13	the	the	DET
ftr-317	444	14	values	value	NOUN
ftr-317	444	15	of	of	ADP
ftr-317	444	16	cooperation	cooperation	NOUN
ftr-317	444	17	,	,	PUNCT
ftr-317	444	18	administrability	administrability	NOUN
ftr-317	444	19	,	,	PUNCT
ftr-317	444	20	and	and	CCONJ
ftr-317	444	21	education	education	NOUN
ftr-317	444	22	,	,	PUNCT
ftr-317	444	23	but	but	CCONJ
ftr-317	444	24	the	the	DET
ftr-317	444	25	income	income	NOUN
ftr-317	444	26	-	-	PUNCT
ftr-317	444	27	as	as	ADP
ftr-317	444	28	-	-	PUNCT
ftr-317	444	29	standard	standard	ADJ
ftr-317	444	30	approach	approach	NOUN
ftr-317	444	31	exposes	expose	VERB
ftr-317	444	32	those	those	DET
ftr-317	444	33	values	value	NOUN
ftr-317	444	34	directly	directly	ADV
ftr-317	444	35	,	,	PUNCT
ftr-317	444	36	whereas	whereas	SCONJ
ftr-317	444	37	the	the	DET
ftr-317	444	38	income	income	NOUN
ftr-317	444	39	-	-	PUNCT
ftr-317	444	40	as	as	ADP
ftr-317	444	41	-	-	PUNCT
ftr-317	444	42	rule	rule	NOUN
ftr-317	444	43	approach	approach	NOUN
ftr-317	444	44	requires	require	VERB
ftr-317	444	45	the	the	DET
ftr-317	444	46	creation	creation	NOUN
ftr-317	444	47	of	of	ADP
ftr-317	444	48	exceptions	exception	NOUN
ftr-317	444	49	,	,	PUNCT
ftr-317	444	50	corollary	corollary	ADJ
ftr-317	444	51	principles	principle	NOUN
ftr-317	444	52	,	,	PUNCT
ftr-317	444	53	and	and	CCONJ
ftr-317	444	54	further	further	ADJ
ftr-317	444	55	exceptions	exception	NOUN
ftr-317	444	56	to	to	PART
ftr-317	444	57	reach	reach	VERB
ftr-317	444	58	the	the	DET
ftr-317	444	59	result	result	NOUN
ftr-317	444	60	.	.	PUNCT
ftr-317	445	1	3	3	X
ftr-317	445	2	.	.	X
ftr-317	445	3	the	the	DET
ftr-317	445	4	handy	handy	ADJ
ftr-317	445	5	shoe	shoe	NOUN
ftr-317	445	6	salesman	salesman	NOUN
ftr-317	445	7	and	and	CCONJ
ftr-317	445	8	the	the	DET
ftr-317	445	9	chess	chess	NOUN
ftr-317	445	10	master	master	NOUN
ftr-317	445	11	professor	professor	NOUN
ftr-317	445	12	following	follow	VERB
ftr-317	445	13	the	the	DET
ftr-317	445	14	joint	joint	ADJ
ftr-317	445	15	activity	activity	NOUN
ftr-317	445	16	discussion	discussion	NOUN
ftr-317	445	17	professor	professor	PROPN
ftr-317	445	18	kahn	kahn	PROPN
ftr-317	445	19	proceeds	proceeds	PROPN
ftr-317	445	20	to	to	PART
ftr-317	445	21	consider	consider	VERB
ftr-317	445	22	what	what	PRON
ftr-317	445	23	he	he	PRON
ftr-317	445	24	labels	label	VERB
ftr-317	445	25	―non	―non	ADJ
ftr-317	445	26	-	-	ADJ
ftr-317	445	27	marital	marital	ADJ
ftr-317	445	28	exchange	exchange	NOUN
ftr-317	445	29	of	of	ADP
ftr-317	445	30	services	service	NOUN
ftr-317	445	31	not	not	PART
ftr-317	445	32	connected	connect	VERB
ftr-317	445	33	with	with	ADP
ftr-317	445	34	a	a	DET
ftr-317	445	35	trade	trade	NOUN
ftr-317	445	36	or	or	CCONJ
ftr-317	445	37	business‖	business‖	PROPN
ftr-317	445	38	and	and	CCONJ
ftr-317	445	39	offers	offer	VERB
ftr-317	445	40	a	a	DET
ftr-317	445	41	scenario	scenario	NOUN
ftr-317	445	42	in	in	ADP
ftr-317	445	43	which	which	PRON
ftr-317	445	44	a	a	DET
ftr-317	445	45	shoe	shoe	NOUN
ftr-317	445	46	salesman	salesman	NOUN
ftr-317	445	47	(	(	PUNCT
ftr-317	445	48	the	the	DET
ftr-317	445	49	salesman	salesman	NOUN
ftr-317	445	50	)	)	PUNCT
ftr-317	445	51	,	,	PUNCT
ftr-317	445	52	who	who	PRON
ftr-317	445	53	is	be	AUX
ftr-317	445	54	handy	handy	ADJ
ftr-317	445	55	with	with	ADP
ftr-317	445	56	home	home	NOUN
ftr-317	445	57	repairs	repair	NOUN
ftr-317	445	58	,	,	PUNCT
ftr-317	445	59	and	and	CCONJ
ftr-317	445	60	a	a	DET
ftr-317	445	61	college	college	NOUN
ftr-317	445	62	professor	professor	NOUN
ftr-317	445	63	with	with	ADP
ftr-317	445	64	a	a	DET
ftr-317	445	65	master‘s	master‘s	NOUN
ftr-317	445	66	ranking	ranking	NOUN
ftr-317	445	67	in	in	ADP
ftr-317	445	68	chess	chess	NOUN
ftr-317	445	69	(	(	PUNCT
ftr-317	445	70	the	the	DET
ftr-317	445	71	professor	professor	NOUN
ftr-317	445	72	)	)	PUNCT
ftr-317	445	73	,	,	PUNCT
ftr-317	445	74	but	but	CCONJ
ftr-317	445	75	no	no	DET
ftr-317	445	76	talent	talent	NOUN
ftr-317	445	77	for	for	ADP
ftr-317	445	78	home	home	NOUN
ftr-317	445	79	repairs	repair	NOUN
ftr-317	445	80	,	,	PUNCT
ftr-317	445	81	exchange	exchange	NOUN
ftr-317	445	82	services	service	NOUN
ftr-317	445	83	.	.	PUNCT
ftr-317	446	1	thus	thus	ADV
ftr-317	446	2	,	,	PUNCT
ftr-317	446	3	when	when	SCONJ
ftr-317	446	4	a	a	DET
ftr-317	446	5	window	window	NOUN
ftr-317	446	6	in	in	ADP
ftr-317	446	7	the	the	DET
ftr-317	446	8	professor‘s	professor‘s	PROPN
ftr-317	446	9	house	house	NOUN
ftr-317	446	10	is	be	AUX
ftr-317	446	11	broken	break	VERB
ftr-317	446	12	by	by	ADP
ftr-317	446	13	a	a	DET
ftr-317	446	14	storm	storm	NOUN
ftr-317	446	15	,	,	PUNCT
ftr-317	446	16	the	the	DET
ftr-317	446	17	salesman	salesman	NOUN
ftr-317	446	18	offers	offer	VERB
ftr-317	446	19	to	to	PART
ftr-317	446	20	fix	fix	VERB
ftr-317	446	21	it	it	PRON
ftr-317	446	22	.	.	PUNCT
ftr-317	447	1	the	the	DET
ftr-317	447	2	professor	professor	NOUN
ftr-317	447	3	accepts	accept	VERB
ftr-317	447	4	the	the	DET
ftr-317	447	5	salesman‘s	salesman‘s	NOUN
ftr-317	447	6	offer	offer	NOUN
ftr-317	447	7	and	and	CCONJ
ftr-317	447	8	suggests	suggest	VERB
ftr-317	447	9	that	that	SCONJ
ftr-317	447	10	he	he	PRON
ftr-317	447	11	give	give	VERB
ftr-317	447	12	chess	chess	NOUN
ftr-317	447	13	lessons	lesson	NOUN
ftr-317	447	14	to	to	ADP
ftr-317	447	15	the	the	DET
ftr-317	447	16	salesman‘s	salesman‘s	ADJ
ftr-317	447	17	daughter	daughter	NOUN
ftr-317	447	18	in	in	ADP
ftr-317	447	19	return	return	NOUN
ftr-317	447	20	.	.	PUNCT
ftr-317	448	1	the	the	DET
ftr-317	448	2	income	income	NOUN
ftr-317	448	3	-	-	PUNCT
ftr-317	448	4	as	as	ADP
ftr-317	448	5	-	-	PUNCT
ftr-317	448	6	rule	rule	NOUN
ftr-317	448	7	approach	approach	NOUN
ftr-317	448	8	produces	produce	VERB
ftr-317	448	9	income	income	NOUN
ftr-317	448	10	even	even	ADV
ftr-317	448	11	though	though	SCONJ
ftr-317	448	12	neither	neither	CCONJ
ftr-317	448	13	the	the	DET
ftr-317	448	14	professor	professor	NOUN
ftr-317	448	15	nor	nor	CCONJ
ftr-317	448	16	the	the	DET
ftr-317	448	17	salesman	salesman	NOUN
ftr-317	448	18	is	be	AUX
ftr-317	448	19	providing	provide	VERB
ftr-317	448	20	services	service	NOUN
ftr-317	448	21	connected	connect	VERB
ftr-317	448	22	with	with	ADP
ftr-317	448	23	their	their	PRON
ftr-317	448	24	businesses	business	NOUN
ftr-317	448	25	.	.	PUNCT
ftr-317	449	1	professor	professor	PROPN
ftr-317	449	2	kahn	kahn	PROPN
ftr-317	449	3	explains	explain	VERB
ftr-317	449	4	that	that	SCONJ
ftr-317	449	5	―the	―the	DET
ftr-317	449	6	exchange	exchange	NOUN
ftr-317	449	7	of	of	ADP
ftr-317	449	8	services	service	NOUN
ftr-317	449	9	can	can	AUX
ftr-317	449	10	be	be	AUX
ftr-317	449	11	seen	see	VERB
ftr-317	449	12	as	as	ADP
ftr-317	449	13	occurring	occur	VERB
ftr-317	449	14	in	in	ADP
ftr-317	449	15	a	a	DET
ftr-317	449	16	commercial	commercial	ADJ
ftr-317	449	17	zone‖	zone‖	NUM
ftr-317	449	18	because	because	SCONJ
ftr-317	449	19	the	the	DET
ftr-317	449	20	professor	professor	NOUN
ftr-317	449	21	and	and	CCONJ
ftr-317	449	22	the	the	DET
ftr-317	449	23	salesman	salesman	NOUN
ftr-317	449	24	each	each	PRON
ftr-317	449	25	could	could	AUX
ftr-317	449	26	have	have	AUX
ftr-317	449	27	charged	charge	VERB
ftr-317	449	28	for	for	ADP
ftr-317	449	29	their	their	PRON
ftr-317	449	30	services	service	NOUN
ftr-317	449	31	.	.	PUNCT
ftr-317	450	1	60	60	NUM
ftr-317	450	2	he	he	PRON
ftr-317	450	3	then	then	ADV
ftr-317	450	4	concludes	conclude	VERB
ftr-317	450	5	that	that	SCONJ
ftr-317	450	6	there	there	PRON
ftr-317	450	7	is	be	VERB
ftr-317	450	8	no	no	DET
ftr-317	450	9	common	common	ADJ
ftr-317	450	10	goal	goal	NOUN
ftr-317	450	11	,	,	PUNCT
ftr-317	450	12	and	and	CCONJ
ftr-317	450	13	the	the	DET
ftr-317	450	14	transaction	transaction	NOUN
ftr-317	450	15	can	can	AUX
ftr-317	450	16	not	not	PART
ftr-317	450	17	be	be	AUX
ftr-317	450	18	characterized	characterize	VERB
ftr-317	450	19	as	as	ADP
ftr-317	450	20	a	a	DET
ftr-317	450	21	pooling	pooling	NOUN
ftr-317	450	22	of	of	ADP
ftr-317	450	23	services	service	NOUN
ftr-317	450	24	.	.	PUNCT
ftr-317	451	1	consequently	consequently	ADV
ftr-317	451	2	,	,	PUNCT
ftr-317	451	3	―a	―a	VERB
ftr-317	451	4	proper	proper	ADJ
ftr-317	451	5	application	application	NOUN
ftr-317	451	6	of	of	ADP
ftr-317	451	7	the	the	DET
ftr-317	451	8	tax	tax	NOUN
ftr-317	451	9	law	law	NOUN
ftr-317	451	10	would	would	AUX
ftr-317	451	11	tax	tax	VERB
ftr-317	451	12	the	the	DET
ftr-317	451	13	exchange.‖	exchange.‖	NOUN
ftr-317	451	14	61	61	NUM
ftr-317	451	15	in	in	ADP
ftr-317	451	16	this	this	DET
ftr-317	451	17	scenario	scenario	NOUN
ftr-317	451	18	the	the	DET
ftr-317	451	19	income	income	NOUN
ftr-317	451	20	-	-	PUNCT
ftr-317	451	21	as	as	ADP
ftr-317	451	22	-	-	PUNCT
ftr-317	451	23	standard	standard	ADJ
ftr-317	451	24	approach	approach	NOUN
ftr-317	451	25	would	would	AUX
ftr-317	451	26	produce	produce	VERB
ftr-317	451	27	a	a	DET
ftr-317	451	28	different	different	ADJ
ftr-317	451	29	result	result	NOUN
ftr-317	451	30	,	,	PUNCT
ftr-317	451	31	and	and	CCONJ
ftr-317	451	32	the	the	DET
ftr-317	451	33	reason	reason	NOUN
ftr-317	451	34	for	for	ADP
ftr-317	451	35	that	that	PRON
ftr-317	451	36	is	be	AUX
ftr-317	451	37	contained	contain	VERB
ftr-317	451	38	in	in	ADP
ftr-317	451	39	an	an	DET
ftr-317	451	40	aside	aside	ADV
ftr-317	451	41	offered	offer	VERB
ftr-317	451	42	by	by	ADP
ftr-317	451	43	professor	professor	PROPN
ftr-317	451	44	kahn	kahn	PROPN
ftr-317	451	45	:	:	PUNCT
ftr-317	451	46	principles	principle	NOUN
ftr-317	451	47	.	.	PUNCT
ftr-317	452	1	the	the	DET
ftr-317	452	2	joint	joint	PROPN
ftr-317	452	3	committee	committee	NOUN
ftr-317	452	4	staff	staff	NOUN
ftr-317	452	5	has	have	AUX
ftr-317	452	6	used	use	VERB
ftr-317	452	7	its	its	PRON
ftr-317	452	8	judgment	judgment	NOUN
ftr-317	452	9	in	in	ADP
ftr-317	452	10	distinguishing	distinguish	VERB
ftr-317	452	11	between	between	ADP
ftr-317	452	12	those	those	DET
ftr-317	452	13	income	income	NOUN
ftr-317	452	14	tax	tax	NOUN
ftr-317	452	15	provisions	provision	NOUN
ftr-317	452	16	(	(	PUNCT
ftr-317	452	17	and	and	CCONJ
ftr-317	452	18	regulations	regulation	NOUN
ftr-317	452	19	)	)	PUNCT
ftr-317	452	20	that	that	PRON
ftr-317	452	21	can	can	AUX
ftr-317	452	22	be	be	AUX
ftr-317	452	23	viewed	view	VERB
ftr-317	452	24	as	as	ADP
ftr-317	452	25	a	a	DET
ftr-317	452	26	part	part	NOUN
ftr-317	452	27	of	of	ADP
ftr-317	452	28	normal	normal	ADJ
ftr-317	452	29	income	income	NOUN
ftr-317	452	30	tax	tax	NOUN
ftr-317	452	31	law	law	NOUN
ftr-317	452	32	and	and	CCONJ
ftr-317	452	33	those	those	DET
ftr-317	452	34	special	special	ADJ
ftr-317	452	35	provisions	provision	NOUN
ftr-317	452	36	that	that	PRON
ftr-317	452	37	result	result	VERB
ftr-317	452	38	in	in	ADP
ftr-317	452	39	tax	tax	NOUN
ftr-317	452	40	expenditures	expenditure	NOUN
ftr-317	452	41	.	.	PUNCT
ftr-317	453	1	joint	joint	ADJ
ftr-317	453	2	comm	comm	NOUN
ftr-317	453	3	.	.	PUNCT
ftr-317	454	1	on	on	ADP
ftr-317	454	2	taxation	taxation	NOUN
ftr-317	454	3	,	,	PUNCT
ftr-317	454	4	2011–2015	2011–2015	NUM
ftr-317	454	5	tax	tax	NOUN
ftr-317	454	6	expenditures	expenditure	NOUN
ftr-317	454	7	,	,	PUNCT
ftr-317	454	8	supra	supra	NOUN
ftr-317	454	9	,	,	PUNCT
ftr-317	454	10	at	at	ADP
ftr-317	454	11	3	3	NUM
ftr-317	454	12	.	.	NOUN
ftr-317	454	13	60	60	NUM
ftr-317	454	14	.	.	PUNCT
ftr-317	455	1	kahn	kahn	PROPN
ftr-317	455	2	,	,	PUNCT
ftr-317	455	3	exclusion	exclusion	NOUN
ftr-317	455	4	from	from	ADP
ftr-317	455	5	income	income	NOUN
ftr-317	455	6	,	,	PUNCT
ftr-317	455	7	supra	supra	PROPN
ftr-317	455	8	note	note	NOUN
ftr-317	455	9	1	1	NUM
ftr-317	455	10	,	,	PUNCT
ftr-317	455	11	at	at	ADP
ftr-317	455	12	694	694	NUM
ftr-317	455	13	.	.	PUNCT
ftr-317	455	14	61	61	NUM
ftr-317	455	15	.	.	PUNCT
ftr-317	456	1	i	i	PRON
ftr-317	456	2	d.	d.	PROPN
ftr-317	456	3	2012	2012	NUM
ftr-317	456	4	]	]	PUNCT
ftr-317	457	1	the	the	DET
ftr-317	457	2	definition	definition	NOUN
ftr-317	457	3	of	of	ADP
ftr-317	457	4	income	income	NOUN
ftr-317	457	5	123	123	NUM
ftr-317	457	6	given	give	VERB
ftr-317	457	7	the	the	DET
ftr-317	457	8	isolated	isolated	ADJ
ftr-317	457	9	aspect	aspect	NOUN
ftr-317	457	10	of	of	ADP
ftr-317	457	11	this	this	DET
ftr-317	457	12	exchange	exchange	NOUN
ftr-317	457	13	(	(	PUNCT
ftr-317	457	14	i.e.	i.e.	X
ftr-317	457	15	,	,	PUNCT
ftr-317	457	16	it	it	PRON
ftr-317	457	17	was	be	AUX
ftr-317	457	18	not	not	PART
ftr-317	457	19	part	part	NOUN
ftr-317	457	20	of	of	ADP
ftr-317	457	21	a	a	DET
ftr-317	457	22	pattern	pattern	NOUN
ftr-317	457	23	of	of	ADP
ftr-317	457	24	exchanging	exchange	VERB
ftr-317	457	25	services	service	NOUN
ftr-317	457	26	)	)	PUNCT
ftr-317	457	27	,	,	PUNCT
ftr-317	457	28	the	the	DET
ftr-317	457	29	administrative	administrative	ADJ
ftr-317	457	30	costs	cost	NOUN
ftr-317	457	31	of	of	ADP
ftr-317	457	32	taxing	tax	VERB
ftr-317	457	33	it	it	PRON
ftr-317	457	34	are	be	AUX
ftr-317	457	35	such	such	ADJ
ftr-317	457	36	that	that	SCONJ
ftr-317	457	37	the	the	DET
ftr-317	457	38	government	government	NOUN
ftr-317	457	39	might	might	AUX
ftr-317	457	40	be	be	AUX
ftr-317	457	41	better	well	ADV
ftr-317	457	42	advised	advise	VERB
ftr-317	457	43	to	to	PART
ftr-317	457	44	ignore	ignore	VERB
ftr-317	457	45	it	it	PRON
ftr-317	457	46	.	.	PUNCT
ftr-317	458	1	nevertheless	nevertheless	ADV
ftr-317	458	2	,	,	PUNCT
ftr-317	458	3	a	a	DET
ftr-317	458	4	proper	proper	ADJ
ftr-317	458	5	application	application	NOUN
ftr-317	458	6	of	of	ADP
ftr-317	458	7	the	the	DET
ftr-317	458	8	tax	tax	NOUN
ftr-317	458	9	law	law	NOUN
ftr-317	458	10	would	would	AUX
ftr-317	458	11	tax	tax	VERB
ftr-317	458	12	the	the	DET
ftr-317	458	13	exchange	exchange	NOUN
ftr-317	458	14	.	.	PUNCT
ftr-317	459	1	the	the	DET
ftr-317	459	2	exchanged	exchange	VERB
ftr-317	459	3	services	service	NOUN
ftr-317	459	4	were	be	AUX
ftr-317	459	5	not	not	PART
ftr-317	459	6	provided	provide	VERB
ftr-317	459	7	to	to	PART
ftr-317	459	8	achieve	achieve	VERB
ftr-317	459	9	a	a	DET
ftr-317	459	10	common	common	ADJ
ftr-317	459	11	goal	goal	NOUN
ftr-317	459	12	.	.	PUNCT
ftr-317	460	1	it	it	PRON
ftr-317	460	2	just	just	ADV
ftr-317	460	3	may	may	AUX
ftr-317	460	4	not	not	PART
ftr-317	460	5	be	be	AUX
ftr-317	460	6	worth	worth	ADJ
ftr-317	460	7	the	the	DET
ftr-317	460	8	government‘s	government‘s	NOUN
ftr-317	460	9	effort	effort	NOUN
ftr-317	460	10	to	to	PART
ftr-317	460	11	enforce	enforce	VERB
ftr-317	460	12	the	the	DET
ftr-317	460	13	tax	tax	NOUN
ftr-317	460	14	.	.	PUNCT
ftr-317	461	1	62	62	NUM
ftr-317	461	2	substituting	substitute	VERB
ftr-317	461	3	the	the	DET
ftr-317	461	4	words	word	NOUN
ftr-317	461	5	―an	―an	PROPN
ftr-317	461	6	income	income	NOUN
ftr-317	461	7	-	-	PUNCT
ftr-317	461	8	as	as	ADP
ftr-317	461	9	-	-	PUNCT
ftr-317	461	10	rule‖	rule‖	PROPN
ftr-317	461	11	for	for	ADP
ftr-317	461	12	―a	―a	PROPN
ftr-317	461	13	proper‖	proper‖	PROPN
ftr-317	461	14	in	in	ADP
ftr-317	461	15	the	the	DET
ftr-317	461	16	foregoing	forego	VERB
ftr-317	461	17	paragraph	paragraph	NOUN
ftr-317	461	18	explains	explain	VERB
ftr-317	461	19	the	the	DET
ftr-317	461	20	difference	difference	NOUN
ftr-317	461	21	.	.	PUNCT
ftr-317	462	1	an	an	DET
ftr-317	462	2	income	income	NOUN
ftr-317	462	3	-	-	PUNCT
ftr-317	462	4	as	as	ADP
ftr-317	462	5	-	-	PUNCT
ftr-317	462	6	standard	standard	ADJ
ftr-317	462	7	approach	approach	NOUN
ftr-317	462	8	produces	produce	VERB
ftr-317	462	9	precisely	precisely	ADV
ftr-317	462	10	the	the	DET
ftr-317	462	11	result	result	NOUN
ftr-317	462	12	professor	professor	NOUN
ftr-317	462	13	kahn	kahn	PROPN
ftr-317	462	14	prefers	prefer	VERB
ftr-317	462	15	without	without	ADP
ftr-317	462	16	resort	resort	NOUN
ftr-317	462	17	to	to	ADP
ftr-317	462	18	either	either	DET
ftr-317	462	19	exceptions	exception	NOUN
ftr-317	462	20	or	or	CCONJ
ftr-317	462	21	corollary	corollary	ADJ
ftr-317	462	22	principles	principle	NOUN
ftr-317	462	23	and	and	CCONJ
ftr-317	462	24	avoids	avoid	VERB
ftr-317	462	25	the	the	DET
ftr-317	462	26	assertion	assertion	NOUN
ftr-317	462	27	of	of	ADP
ftr-317	462	28	apparent	apparent	ADJ
ftr-317	462	29	impropriety	impropriety	NOUN
ftr-317	462	30	.	.	PUNCT
ftr-317	463	1	63	63	NUM
ftr-317	463	2	although	although	SCONJ
ftr-317	463	3	the	the	DET
ftr-317	463	4	income	income	NOUN
ftr-317	463	5	-	-	PUNCT
ftr-317	463	6	as	as	ADP
ftr-317	463	7	-	-	PUNCT
ftr-317	463	8	standard	standard	ADJ
ftr-317	463	9	approach	approach	NOUN
ftr-317	463	10	would	would	AUX
ftr-317	463	11	result	result	VERB
ftr-317	463	12	in	in	ADP
ftr-317	463	13	the	the	DET
ftr-317	463	14	same	same	ADJ
ftr-317	463	15	counsel	counsel	NOUN
ftr-317	463	16	to	to	ADP
ftr-317	463	17	the	the	DET
ftr-317	463	18	government	government	NOUN
ftr-317	463	19	,	,	PUNCT
ftr-317	463	20	the	the	DET
ftr-317	463	21	difference	difference	NOUN
ftr-317	463	22	is	be	AUX
ftr-317	463	23	that	that	DET
ftr-317	463	24	counsel	counsel	NOUN
ftr-317	463	25	based	base	VERB
ftr-317	463	26	on	on	ADP
ftr-317	463	27	an	an	DET
ftr-317	463	28	income	income	NOUN
ftr-317	463	29	-	-	PUNCT
ftr-317	463	30	as	as	ADP
ftr-317	463	31	-	-	PUNCT
ftr-317	463	32	standard	standard	ADJ
ftr-317	463	33	approach	approach	NOUN
ftr-317	463	34	produces	produce	VERB
ftr-317	463	35	a	a	DET
ftr-317	463	36	result	result	NOUN
ftr-317	463	37	of	of	ADP
ftr-317	463	38	no	no	DET
ftr-317	463	39	-	-	PUNCT
ftr-317	463	40	income	income	NOUN
ftr-317	463	41	,	,	PUNCT
ftr-317	463	42	not	not	PART
ftr-317	463	43	just	just	ADV
ftr-317	463	44	non	non	ADJ
ftr-317	463	45	-	-	NOUN
ftr-317	463	46	enforcement	enforcement	NOUN
ftr-317	463	47	.	.	PUNCT
ftr-317	464	1	in	in	ADP
ftr-317	464	2	suggesting	suggest	VERB
ftr-317	464	3	non	non	ADJ
ftr-317	464	4	-	-	NOUN
ftr-317	464	5	enforcement	enforcement	NOUN
ftr-317	464	6	,	,	PUNCT
ftr-317	464	7	professor	professor	NOUN
ftr-317	464	8	kahn	kahn	PROPN
ftr-317	464	9	is	be	AUX
ftr-317	464	10	not	not	PART
ftr-317	464	11	alone	alone	ADJ
ftr-317	464	12	.	.	PUNCT
ftr-317	465	1	courts	court	NOUN
ftr-317	465	2	have	have	AUX
ftr-317	465	3	recognized	recognize	VERB
ftr-317	465	4	the	the	DET
ftr-317	465	5	administrative	administrative	ADJ
ftr-317	465	6	agency‘s	agency‘s	PROPN
ftr-317	465	7	ability	ability	NOUN
ftr-317	465	8	to	to	PART
ftr-317	465	9	deploy	deploy	VERB
ftr-317	465	10	its	its	PRON
ftr-317	465	11	resources	resource	NOUN
ftr-317	465	12	as	as	SCONJ
ftr-317	465	13	it	it	PRON
ftr-317	465	14	deems	deem	VERB
ftr-317	465	15	appropriate	appropriate	ADJ
ftr-317	465	16	and	and	CCONJ
ftr-317	465	17	have	have	AUX
ftr-317	465	18	relied	rely	VERB
ftr-317	465	19	on	on	ADP
ftr-317	465	20	that	that	DET
ftr-317	465	21	power	power	NOUN
ftr-317	465	22	to	to	PART
ftr-317	465	23	explain	explain	VERB
ftr-317	465	24	the	the	DET
ftr-317	465	25	irs‘s	irs‘s	NOUN
ftr-317	465	26	position	position	NOUN
ftr-317	465	27	that	that	PRON
ftr-317	465	28	unsolicited	unsolicited	ADJ
ftr-317	465	29	samples	sample	NOUN
ftr-317	465	30	are	be	AUX
ftr-317	465	31	not	not	PART
ftr-317	465	32	income	income	NOUN
ftr-317	465	33	unless	unless	SCONJ
ftr-317	465	34	a	a	DET
ftr-317	465	35	taxpayer	taxpayer	NOUN
ftr-317	465	36	attempts	attempt	VERB
ftr-317	465	37	to	to	PART
ftr-317	465	38	claim	claim	VERB
ftr-317	465	39	a	a	DET
ftr-317	465	40	deduction	deduction	NOUN
ftr-317	465	41	for	for	ADP
ftr-317	465	42	donating	donate	VERB
ftr-317	465	43	them	they	PRON
ftr-317	465	44	to	to	ADP
ftr-317	465	45	charity	charity	NOUN
ftr-317	465	46	.	.	PUNCT
ftr-317	466	1	64	64	NUM
ftr-317	467	1	but	but	CCONJ
ftr-317	467	2	that	that	DET
ftr-317	467	3	reasoning	reason	VERB
ftr-317	467	4	62	62	NUM
ftr-317	467	5	.	.	PUNCT
ftr-317	468	1	i	i	PRON
ftr-317	468	2	d.	d.	PROPN
ftr-317	468	3	(	(	PUNCT
ftr-317	468	4	emphasis	emphasis	NOUN
ftr-317	468	5	added	add	VERB
ftr-317	468	6	)	)	PUNCT
ftr-317	468	7	.	.	PUNCT
ftr-317	469	1	63	63	NUM
ftr-317	469	2	.	.	PUNCT
ftr-317	470	1	we	we	PRON
ftr-317	470	2	should	should	AUX
ftr-317	470	3	add	add	VERB
ftr-317	470	4	that	that	SCONJ
ftr-317	470	5	it	it	PRON
ftr-317	470	6	is	be	AUX
ftr-317	470	7	not	not	PART
ftr-317	470	8	clear	clear	ADJ
ftr-317	470	9	that	that	SCONJ
ftr-317	470	10	considerations	consideration	NOUN
ftr-317	470	11	of	of	ADP
ftr-317	470	12	horizontal	horizontal	ADJ
ftr-317	470	13	equity	equity	NOUN
ftr-317	470	14	press	press	NOUN
ftr-317	470	15	in	in	ADP
ftr-317	470	16	favor	favor	NOUN
ftr-317	470	17	of	of	ADP
ftr-317	470	18	finding	find	VERB
ftr-317	470	19	income	income	NOUN
ftr-317	470	20	in	in	ADP
ftr-317	470	21	the	the	DET
ftr-317	470	22	scenario	scenario	NOUN
ftr-317	470	23	involving	involve	VERB
ftr-317	470	24	the	the	DET
ftr-317	470	25	salesman	salesman	NOUN
ftr-317	470	26	and	and	CCONJ
ftr-317	470	27	the	the	DET
ftr-317	470	28	professor	professor	NOUN
ftr-317	470	29	.	.	PUNCT
ftr-317	471	1	here	here	ADV
ftr-317	471	2	,	,	PUNCT
ftr-317	471	3	a	a	DET
ftr-317	471	4	useful	useful	ADJ
ftr-317	471	5	comparison	comparison	NOUN
ftr-317	471	6	is	be	AUX
ftr-317	471	7	the	the	DET
ftr-317	471	8	first	first	ADJ
ftr-317	471	9	version	version	NOUN
ftr-317	471	10	of	of	ADP
ftr-317	471	11	the	the	DET
ftr-317	471	12	doctor	doctor	NOUN
ftr-317	471	13	/	/	SYM
ftr-317	471	14	lawyer	lawyer	NOUN
ftr-317	471	15	exchange	exchange	NOUN
ftr-317	471	16	of	of	ADP
ftr-317	471	17	services	service	NOUN
ftr-317	471	18	in	in	ADP
ftr-317	471	19	the	the	DET
ftr-317	471	20	first	first	ADJ
ftr-317	471	21	scenario	scenario	NOUN
ftr-317	471	22	examined	examine	VERB
ftr-317	471	23	.	.	PUNCT
ftr-317	472	1	see	see	VERB
ftr-317	472	2	supra	supra	PROPN
ftr-317	472	3	part	part	NOUN
ftr-317	472	4	ii.a	ii.a	PROPN
ftr-317	472	5	.	.	PUNCT
ftr-317	473	1	as	as	SCONJ
ftr-317	473	2	professor	professor	PROPN
ftr-317	473	3	kahn	kahn	PROPN
ftr-317	473	4	sets	set	VERB
ftr-317	473	5	up	up	ADP
ftr-317	473	6	the	the	DET
ftr-317	473	7	facts	fact	NOUN
ftr-317	473	8	,	,	PUNCT
ftr-317	473	9	the	the	DET
ftr-317	473	10	lawyer	lawyer	NOUN
ftr-317	473	11	needed	need	VERB
ftr-317	473	12	surgery	surgery	NOUN
ftr-317	473	13	and	and	CCONJ
ftr-317	473	14	the	the	DET
ftr-317	473	15	doctor	doctor	NOUN
ftr-317	473	16	needed	need	VERB
ftr-317	473	17	a	a	DET
ftr-317	473	18	divorce	divorce	NOUN
ftr-317	473	19	lawyer	lawyer	NOUN
ftr-317	473	20	.	.	PUNCT
ftr-317	474	1	each	each	PRON
ftr-317	474	2	would	would	AUX
ftr-317	474	3	have	have	AUX
ftr-317	474	4	purchased	purchase	VERB
ftr-317	474	5	the	the	DET
ftr-317	474	6	services	service	NOUN
ftr-317	474	7	on	on	ADP
ftr-317	474	8	the	the	DET
ftr-317	474	9	open	open	ADJ
ftr-317	474	10	market	market	NOUN
ftr-317	474	11	if	if	SCONJ
ftr-317	474	12	the	the	DET
ftr-317	474	13	other	other	ADJ
ftr-317	474	14	had	have	AUX
ftr-317	474	15	not	not	PART
ftr-317	474	16	offered	offer	VERB
ftr-317	474	17	to	to	PART
ftr-317	474	18	provide	provide	VERB
ftr-317	474	19	them	they	PRON
ftr-317	474	20	.	.	PUNCT
ftr-317	475	1	the	the	DET
ftr-317	475	2	value	value	NOUN
ftr-317	475	3	of	of	ADP
ftr-317	475	4	horizontal	horizontal	ADJ
ftr-317	475	5	equity	equity	NOUN
ftr-317	475	6	requires	require	VERB
ftr-317	475	7	that	that	SCONJ
ftr-317	475	8	transactions	transaction	NOUN
ftr-317	475	9	that	that	PRON
ftr-317	475	10	would	would	AUX
ftr-317	475	11	have	have	AUX
ftr-317	475	12	taken	take	VERB
ftr-317	475	13	place	place	NOUN
ftr-317	475	14	on	on	ADP
ftr-317	475	15	the	the	DET
ftr-317	475	16	open	open	ADJ
ftr-317	475	17	market	market	NOUN
ftr-317	475	18	through	through	ADP
ftr-317	475	19	the	the	DET
ftr-317	475	20	exchange	exchange	NOUN
ftr-317	475	21	of	of	ADP
ftr-317	475	22	money	money	NOUN
ftr-317	475	23	for	for	ADP
ftr-317	475	24	services	service	NOUN
ftr-317	475	25	be	be	AUX
ftr-317	475	26	taxed	tax	VERB
ftr-317	475	27	similarly	similarly	ADV
ftr-317	475	28	even	even	ADV
ftr-317	475	29	when	when	SCONJ
ftr-317	475	30	no	no	DET
ftr-317	475	31	money	money	NOUN
ftr-317	475	32	changes	change	VERB
ftr-317	475	33	hands	hand	NOUN
ftr-317	475	34	.	.	PUNCT
ftr-317	476	1	however	however	ADV
ftr-317	476	2	,	,	PUNCT
ftr-317	476	3	in	in	ADP
ftr-317	476	4	the	the	DET
ftr-317	476	5	scenario	scenario	NOUN
ftr-317	476	6	involving	involve	VERB
ftr-317	476	7	the	the	DET
ftr-317	476	8	salesman	salesman	NOUN
ftr-317	476	9	and	and	CCONJ
ftr-317	476	10	the	the	DET
ftr-317	476	11	professor	professor	NOUN
ftr-317	476	12	there	there	PRON
ftr-317	476	13	is	be	VERB
ftr-317	476	14	no	no	DET
ftr-317	476	15	certainty	certainty	NOUN
ftr-317	476	16	that	that	SCONJ
ftr-317	476	17	either	either	PRON
ftr-317	476	18	of	of	ADP
ftr-317	476	19	those	those	DET
ftr-317	476	20	transactions	transaction	NOUN
ftr-317	476	21	would	would	AUX
ftr-317	476	22	have	have	AUX
ftr-317	476	23	taken	take	VERB
ftr-317	476	24	place	place	NOUN
ftr-317	476	25	in	in	ADP
ftr-317	476	26	the	the	DET
ftr-317	476	27	marketplace	marketplace	NOUN
ftr-317	476	28	.	.	PUNCT
ftr-317	477	1	the	the	DET
ftr-317	477	2	salesman	salesman	NOUN
ftr-317	477	3	may	may	AUX
ftr-317	477	4	not	not	PART
ftr-317	477	5	have	have	AUX
ftr-317	477	6	been	be	AUX
ftr-317	477	7	willing	willing	ADJ
ftr-317	477	8	to	to	PART
ftr-317	477	9	pay	pay	VERB
ftr-317	477	10	(	(	PUNCT
ftr-317	477	11	with	with	ADP
ftr-317	477	12	after	after	ADP
ftr-317	477	13	-	-	PUNCT
ftr-317	477	14	tax	tax	NOUN
ftr-317	477	15	dollars	dollar	NOUN
ftr-317	477	16	)	)	PUNCT
ftr-317	477	17	for	for	SCONJ
ftr-317	477	18	his	his	PRON
ftr-317	477	19	daughter	daughter	NOUN
ftr-317	477	20	to	to	PART
ftr-317	477	21	take	take	VERB
ftr-317	477	22	chess	chess	NOUN
ftr-317	477	23	lessons	lesson	NOUN
ftr-317	477	24	from	from	ADP
ftr-317	477	25	a	a	DET
ftr-317	477	26	master	master	NOUN
ftr-317	477	27	,	,	PUNCT
ftr-317	477	28	or	or	CCONJ
ftr-317	477	29	at	at	ADV
ftr-317	477	30	all	all	ADV
ftr-317	477	31	,	,	PUNCT
ftr-317	477	32	and	and	CCONJ
ftr-317	477	33	the	the	DET
ftr-317	477	34	professor	professor	NOUN
ftr-317	477	35	may	may	AUX
ftr-317	477	36	have	have	AUX
ftr-317	477	37	been	be	AUX
ftr-317	477	38	happy	happy	ADJ
ftr-317	477	39	attempting	attempt	VERB
ftr-317	477	40	the	the	DET
ftr-317	477	41	repair	repair	NOUN
ftr-317	477	42	himself	himself	PRON
ftr-317	477	43	,	,	PUNCT
ftr-317	477	44	simply	simply	ADV
ftr-317	477	45	tacking	tack	VERB
ftr-317	477	46	a	a	DET
ftr-317	477	47	piece	piece	NOUN
ftr-317	477	48	of	of	ADP
ftr-317	477	49	wood	wood	NOUN
ftr-317	477	50	to	to	ADP
ftr-317	477	51	the	the	DET
ftr-317	477	52	broken	broken	ADJ
ftr-317	477	53	window	window	NOUN
ftr-317	477	54	,	,	PUNCT
ftr-317	477	55	or	or	CCONJ
ftr-317	477	56	otherwise	otherwise	ADV
ftr-317	477	57	making	make	VERB
ftr-317	477	58	do	do	VERB
ftr-317	477	59	.	.	PUNCT
ftr-317	478	1	the	the	DET
ftr-317	478	2	exchange	exchange	NOUN
ftr-317	478	3	is	be	AUX
ftr-317	478	4	not	not	PART
ftr-317	478	5	a	a	DET
ftr-317	478	6	clear	clear	ADJ
ftr-317	478	7	substitute	substitute	NOUN
ftr-317	478	8	for	for	ADP
ftr-317	478	9	a	a	DET
ftr-317	478	10	market	market	NOUN
ftr-317	478	11	transaction	transaction	NOUN
ftr-317	478	12	(	(	PUNCT
ftr-317	478	13	which	which	PRON
ftr-317	478	14	the	the	DET
ftr-317	478	15	value	value	NOUN
ftr-317	478	16	of	of	ADP
ftr-317	478	17	horizontal	horizontal	ADJ
ftr-317	478	18	equity	equity	NOUN
ftr-317	478	19	requires	require	VERB
ftr-317	478	20	us	we	PRON
ftr-317	478	21	to	to	PART
ftr-317	478	22	tax	tax	NOUN
ftr-317	478	23	)	)	PUNCT
ftr-317	478	24	,	,	PUNCT
ftr-317	478	25	and	and	CCONJ
ftr-317	478	26	that	that	PRON
ftr-317	478	27	allows	allow	VERB
ftr-317	478	28	other	other	ADJ
ftr-317	478	29	values	value	NOUN
ftr-317	478	30	,	,	PUNCT
ftr-317	478	31	like	like	ADP
ftr-317	478	32	the	the	DET
ftr-317	478	33	values	value	NOUN
ftr-317	478	34	of	of	ADP
ftr-317	478	35	cooperation	cooperation	NOUN
ftr-317	478	36	and	and	CCONJ
ftr-317	478	37	administrability	administrability	NOUN
ftr-317	478	38	,	,	PUNCT
ftr-317	478	39	to	to	PART
ftr-317	478	40	carry	carry	VERB
ftr-317	478	41	the	the	DET
ftr-317	478	42	day	day	NOUN
ftr-317	478	43	.	.	PUNCT
ftr-317	479	1	64	64	NUM
ftr-317	479	2	.	.	PUNCT
ftr-317	480	1	see	see	VERB
ftr-317	480	2	haverly	haverly	ADV
ftr-317	480	3	v.	v.	PROPN
ftr-317	480	4	united	united	PROPN
ftr-317	480	5	states	states	PROPN
ftr-317	480	6	,	,	PUNCT
ftr-317	480	7	513	513	NUM
ftr-317	480	8	f.2d	f.2d	NUM
ftr-317	480	9	224	224	NUM
ftr-317	480	10	,	,	PUNCT
ftr-317	480	11	227	227	NUM
ftr-317	480	12	(	(	PUNCT
ftr-317	480	13	1975	1975	NUM
ftr-317	480	14	)	)	PUNCT
ftr-317	480	15	,	,	PUNCT
ftr-317	480	16	discussed	discuss	VERB
ftr-317	480	17	in	in	ADP
ftr-317	480	18	defining	define	VERB
ftr-317	480	19	income	income	NOUN
ftr-317	480	20	,	,	PUNCT
ftr-317	480	21	supra	supra	PROPN
ftr-317	480	22	note	note	NOUN
ftr-317	480	23	9	9	NUM
ftr-317	480	24	,	,	PUNCT
ftr-317	480	25	where	where	SCONJ
ftr-317	480	26	we	we	PRON
ftr-317	480	27	quoted	quote	VERB
ftr-317	480	28	the	the	DET
ftr-317	480	29	court‘s	court‘s	NOUN
ftr-317	480	30	observation	observation	NOUN
ftr-317	480	31	that	that	SCONJ
ftr-317	480	32	[	[	X
ftr-317	480	33	t]he	t]he	ADV
ftr-317	480	34	internal	internal	ADJ
ftr-317	480	35	revenue	revenue	NOUN
ftr-317	480	36	service	service	NOUN
ftr-317	480	37	has	have	AUX
ftr-317	480	38	apparently	apparently	ADV
ftr-317	480	39	made	make	VERB
ftr-317	480	40	an	an	DET
ftr-317	480	41	administrative	administrative	ADJ
ftr-317	480	42	decision	decision	NOUN
ftr-317	480	43	to	to	PART
ftr-317	480	44	be	be	AUX
ftr-317	480	45	concerned	concern	VERB
ftr-317	480	46	with	with	ADP
ftr-317	480	47	the	the	DET
ftr-317	480	48	taxation	taxation	NOUN
ftr-317	480	49	of	of	ADP
ftr-317	480	50	124	124	NUM
ftr-317	480	51	florida	florida	PROPN
ftr-317	480	52	tax	tax	NOUN
ftr-317	480	53	review	review	NOUN
ftr-317	480	54	[	[	X
ftr-317	480	55	vol	vol	NOUN
ftr-317	480	56	.	.	PUNCT
ftr-317	481	1	13:3	13:3	NUM
ftr-317	481	2	implicates	implicate	VERB
ftr-317	481	3	a	a	DET
ftr-317	481	4	concept	concept	NOUN
ftr-317	481	5	akin	akin	ADJ
ftr-317	481	6	to	to	ADP
ftr-317	481	7	prosecutorial	prosecutorial	ADJ
ftr-317	481	8	discretion	discretion	NOUN
ftr-317	481	9	,	,	PUNCT
ftr-317	481	10	which	which	PRON
ftr-317	481	11	assumes	assume	VERB
ftr-317	481	12	that	that	SCONJ
ftr-317	481	13	an	an	DET
ftr-317	481	14	item	item	NOUN
ftr-317	481	15	is	be	AUX
ftr-317	481	16	income	income	NOUN
ftr-317	481	17	(	(	PUNCT
ftr-317	481	18	or	or	CCONJ
ftr-317	481	19	a	a	DET
ftr-317	481	20	crime	crime	NOUN
ftr-317	481	21	)	)	PUNCT
ftr-317	481	22	although	although	SCONJ
ftr-317	481	23	the	the	DET
ftr-317	481	24	relevant	relevant	ADJ
ftr-317	481	25	administrator	administrator	NOUN
ftr-317	481	26	has	have	AUX
ftr-317	481	27	decided	decide	VERB
ftr-317	481	28	not	not	PART
ftr-317	481	29	to	to	PART
ftr-317	481	30	assert	assert	VERB
ftr-317	481	31	that	that	DET
ftr-317	481	32	position	position	NOUN
ftr-317	481	33	.	.	PUNCT
ftr-317	482	1	we	we	PRON
ftr-317	482	2	believe	believe	VERB
ftr-317	482	3	that	that	SCONJ
ftr-317	482	4	an	an	DET
ftr-317	482	5	interpretation	interpretation	NOUN
ftr-317	482	6	which	which	PRON
ftr-317	482	7	posits	posit	VERB
ftr-317	482	8	that	that	SCONJ
ftr-317	482	9	an	an	DET
ftr-317	482	10	administrative	administrative	ADJ
ftr-317	482	11	agency	agency	NOUN
ftr-317	482	12	can	can	AUX
ftr-317	482	13	use	use	VERB
ftr-317	482	14	its	its	PRON
ftr-317	482	15	discretion	discretion	NOUN
ftr-317	482	16	to	to	PART
ftr-317	482	17	interpret	interpret	VERB
ftr-317	482	18	a	a	DET
ftr-317	482	19	standard	standard	NOUN
ftr-317	482	20	and	and	CCONJ
ftr-317	482	21	,	,	PUNCT
ftr-317	482	22	in	in	ADP
ftr-317	482	23	this	this	DET
ftr-317	482	24	case	case	NOUN
ftr-317	482	25	,	,	PUNCT
ftr-317	482	26	to	to	PART
ftr-317	482	27	interpret	interpret	VERB
ftr-317	482	28	the	the	DET
ftr-317	482	29	bare	bare	ADJ
ftr-317	482	30	receipt	receipt	NOUN
ftr-317	482	31	of	of	ADP
ftr-317	482	32	an	an	DET
ftr-317	482	33	unsolicited	unsolicited	ADJ
ftr-317	482	34	sample	sample	NOUN
ftr-317	482	35	as	as	ADP
ftr-317	482	36	not	not	PART
ftr-317	482	37	constituting	constitute	VERB
ftr-317	482	38	income	income	NOUN
ftr-317	482	39	under	under	ADP
ftr-317	482	40	that	that	DET
ftr-317	482	41	standard	standard	NOUN
ftr-317	482	42	,	,	PUNCT
ftr-317	482	43	offers	offer	VERB
ftr-317	482	44	a	a	DET
ftr-317	482	45	more	more	ADV
ftr-317	482	46	satisfactory	satisfactory	ADJ
ftr-317	482	47	explanation	explanation	NOUN
ftr-317	482	48	of	of	ADP
ftr-317	482	49	the	the	DET
ftr-317	482	50	agency‘s	agency‘s	NOUN
ftr-317	482	51	observed	observe	VERB
ftr-317	482	52	decision	decision	NOUN
ftr-317	482	53	.	.	PUNCT
ftr-317	483	1	iii	iii	X
ftr-317	483	2	.	.	PUNCT
ftr-317	483	3	income	income	NOUN
ftr-317	483	4	-	-	PUNCT
ftr-317	483	5	as	as	ADP
ftr-317	483	6	-	-	PUNCT
ftr-317	483	7	rule	rule	NOUN
ftr-317	483	8	or	or	CCONJ
ftr-317	483	9	income	income	NOUN
ftr-317	483	10	-	-	PUNCT
ftr-317	483	11	as	as	ADP
ftr-317	483	12	-	-	PUNCT
ftr-317	483	13	standard	standard	NOUN
ftr-317	483	14	what	what	PRON
ftr-317	483	15	has	have	VERB
ftr-317	483	16	our	our	PRON
ftr-317	483	17	thought	thought	NOUN
ftr-317	483	18	experiment	experiment	NOUN
ftr-317	483	19	demonstrated	demonstrate	VERB
ftr-317	483	20	?	?	PUNCT
ftr-317	484	1	one	one	NUM
ftr-317	484	2	thing	thing	NOUN
ftr-317	484	3	it	it	PRON
ftr-317	484	4	has	have	AUX
ftr-317	484	5	shown	show	VERB
ftr-317	484	6	is	be	AUX
ftr-317	484	7	that	that	SCONJ
ftr-317	484	8	the	the	DET
ftr-317	484	9	standard	standard	NOUN
ftr-317	484	10	-	-	PUNCT
ftr-317	484	11	based	base	VERB
ftr-317	484	12	approach	approach	NOUN
ftr-317	484	13	supports	support	VERB
ftr-317	484	14	the	the	DET
ftr-317	484	15	same	same	ADJ
ftr-317	484	16	results	result	NOUN
ftr-317	484	17	as	as	ADP
ftr-317	484	18	a	a	DET
ftr-317	484	19	rule	rule	NOUN
ftr-317	484	20	-	-	PUNCT
ftr-317	484	21	based	base	VERB
ftr-317	484	22	approach	approach	NOUN
ftr-317	484	23	in	in	ADP
ftr-317	484	24	most	most	ADJ
ftr-317	484	25	of	of	ADP
ftr-317	484	26	the	the	DET
ftr-317	484	27	cases	case	NOUN
ftr-317	484	28	that	that	PRON
ftr-317	484	29	professor	professor	NOUN
ftr-317	484	30	kahn	kahn	PROPN
ftr-317	484	31	considers	consider	VERB
ftr-317	484	32	in	in	ADP
ftr-317	484	33	his	his	PRON
ftr-317	484	34	article	article	NOUN
ftr-317	484	35	.	.	PUNCT
ftr-317	485	1	in	in	ADP
ftr-317	485	2	addition	addition	NOUN
ftr-317	485	3	,	,	PUNCT
ftr-317	485	4	a	a	DET
ftr-317	485	5	standard	standard	NOUN
ftr-317	485	6	-	-	PUNCT
ftr-317	485	7	based	base	VERB
ftr-317	485	8	approach	approach	NOUN
ftr-317	485	9	explains	explain	VERB
ftr-317	485	10	why	why	SCONJ
ftr-317	485	11	those	those	DET
ftr-317	485	12	results	result	NOUN
ftr-317	485	13	seem	seem	VERB
ftr-317	485	14	appropriate	appropriate	ADJ
ftr-317	485	15	by	by	ADP
ftr-317	485	16	revealing	reveal	VERB
ftr-317	485	17	how	how	SCONJ
ftr-317	485	18	the	the	DET
ftr-317	485	19	relevant	relevant	ADJ
ftr-317	485	20	tax	tax	NOUN
ftr-317	485	21	values	value	NOUN
ftr-317	485	22	apply	apply	VERB
ftr-317	485	23	to	to	ADP
ftr-317	485	24	the	the	DET
ftr-317	485	25	various	various	ADJ
ftr-317	485	26	sets	set	NOUN
ftr-317	485	27	of	of	ADP
ftr-317	485	28	facts	fact	NOUN
ftr-317	485	29	.	.	PUNCT
ftr-317	486	1	usually	usually	ADV
ftr-317	486	2	,	,	PUNCT
ftr-317	486	3	that	that	PRON
ftr-317	486	4	would	would	AUX
ftr-317	486	5	not	not	PART
ftr-317	486	6	be	be	AUX
ftr-317	486	7	enough	enough	ADJ
ftr-317	486	8	to	to	PART
ftr-317	486	9	recommend	recommend	VERB
ftr-317	486	10	income	income	NOUN
ftr-317	486	11	-	-	PUNCT
ftr-317	486	12	as	as	ADP
ftr-317	486	13	-	-	PUNCT
ftr-317	486	14	standard	standard	NOUN
ftr-317	486	15	over	over	ADP
ftr-317	486	16	income	income	NOUN
ftr-317	486	17	-	-	PUNCT
ftr-317	486	18	as	as	ADP
ftr-317	486	19	-	-	PUNCT
ftr-317	486	20	rule	rule	NOUN
ftr-317	486	21	.	.	PUNCT
ftr-317	487	1	but	but	CCONJ
ftr-317	487	2	in	in	ADP
ftr-317	487	3	this	this	DET
ftr-317	487	4	case	case	NOUN
ftr-317	487	5	there	there	PRON
ftr-317	487	6	is	be	VERB
ftr-317	487	7	more	more	ADJ
ftr-317	487	8	.	.	PUNCT
ftr-317	488	1	among	among	ADP
ftr-317	488	2	the	the	DET
ftr-317	488	3	presumed	presume	VERB
ftr-317	488	4	advantages	advantage	NOUN
ftr-317	488	5	of	of	ADP
ftr-317	488	6	rules	rule	NOUN
ftr-317	488	7	over	over	ADP
ftr-317	488	8	standards	standard	NOUN
ftr-317	488	9	is	be	AUX
ftr-317	488	10	that	that	SCONJ
ftr-317	488	11	they	they	PRON
ftr-317	488	12	are	be	AUX
ftr-317	488	13	more	more	ADV
ftr-317	488	14	efficient	efficient	ADJ
ftr-317	488	15	and	and	CCONJ
ftr-317	488	16	promise	promise	VERB
ftr-317	488	17	predictability	predictability	NOUN
ftr-317	488	18	,	,	PUNCT
ftr-317	488	19	certainty	certainty	NOUN
ftr-317	488	20	,	,	PUNCT
ftr-317	488	21	uniformity	uniformity	NOUN
ftr-317	488	22	,	,	PUNCT
ftr-317	488	23	and	and	CCONJ
ftr-317	488	24	administrability	administrability	NOUN
ftr-317	488	25	.	.	PUNCT
ftr-317	489	1	65	65	NUM
ftr-317	489	2	these	these	DET
ftr-317	489	3	advantages	advantage	NOUN
ftr-317	489	4	should	should	AUX
ftr-317	489	5	be	be	AUX
ftr-317	489	6	realized	realize	VERB
ftr-317	489	7	if	if	SCONJ
ftr-317	489	8	the	the	DET
ftr-317	489	9	rule	rule	NOUN
ftr-317	489	10	is	be	AUX
ftr-317	489	11	determinate	determinate	ADJ
ftr-317	489	12	in	in	ADP
ftr-317	489	13	the	the	DET
ftr-317	489	14	great	great	ADJ
ftr-317	489	15	run	run	NOUN
ftr-317	489	16	of	of	ADP
ftr-317	489	17	cases	case	NOUN
ftr-317	489	18	;	;	PUNCT
ftr-317	489	19	if	if	SCONJ
ftr-317	489	20	it	it	PRON
ftr-317	489	21	is	be	AUX
ftr-317	489	22	,	,	PUNCT
ftr-317	489	23	it	it	PRON
ftr-317	489	24	makes	make	VERB
ftr-317	489	25	sense	sense	NOUN
ftr-317	489	26	to	to	PART
ftr-317	489	27	reach	reach	VERB
ftr-317	489	28	predictable	predictable	ADJ
ftr-317	489	29	results	result	NOUN
ftr-317	489	30	through	through	ADP
ftr-317	489	31	the	the	DET
ftr-317	489	32	efficient	efficient	ADJ
ftr-317	489	33	application	application	NOUN
ftr-317	489	34	of	of	ADP
ftr-317	489	35	that	that	DET
ftr-317	489	36	rule	rule	NOUN
ftr-317	489	37	and	and	CCONJ
ftr-317	489	38	not	not	PART
ftr-317	489	39	worry	worry	VERB
ftr-317	489	40	about	about	ADP
ftr-317	489	41	the	the	DET
ftr-317	489	42	underlying	underlie	VERB
ftr-317	489	43	reasons	reason	NOUN
ftr-317	489	44	.	.	PUNCT
ftr-317	490	1	the	the	DET
ftr-317	490	2	situations	situation	NOUN
ftr-317	490	3	at	at	ADP
ftr-317	490	4	the	the	DET
ftr-317	490	5	margins	margin	NOUN
ftr-317	490	6	can	can	AUX
ftr-317	490	7	be	be	AUX
ftr-317	490	8	addressed	address	VERB
ftr-317	490	9	as	as	SCONJ
ftr-317	490	10	they	they	PRON
ftr-317	490	11	arise	arise	VERB
ftr-317	490	12	.	.	PUNCT
ftr-317	491	1	in	in	ADP
ftr-317	491	2	the	the	DET
ftr-317	491	3	case	case	NOUN
ftr-317	491	4	of	of	ADP
ftr-317	491	5	the	the	DET
ftr-317	491	6	definition	definition	NOUN
ftr-317	491	7	of	of	ADP
ftr-317	491	8	income	income	NOUN
ftr-317	491	9	,	,	PUNCT
ftr-317	491	10	though	though	ADV
ftr-317	491	11	,	,	PUNCT
ftr-317	491	12	it	it	PRON
ftr-317	491	13	turns	turn	VERB
ftr-317	491	14	out	out	ADP
ftr-317	491	15	that	that	SCONJ
ftr-317	491	16	treating	treat	VERB
ftr-317	491	17	the	the	DET
ftr-317	491	18	definition	definition	NOUN
ftr-317	491	19	of	of	ADP
ftr-317	491	20	income	income	NOUN
ftr-317	491	21	as	as	ADP
ftr-317	491	22	a	a	DET
ftr-317	491	23	rule	rule	NOUN
ftr-317	491	24	actually	actually	ADV
ftr-317	491	25	leads	lead	VERB
ftr-317	491	26	to	to	ADP
ftr-317	491	27	a	a	DET
ftr-317	491	28	high	high	ADJ
ftr-317	491	29	degree	degree	NOUN
ftr-317	491	30	of	of	ADP
ftr-317	491	31	indeterminacy	indeterminacy	NOUN
ftr-317	491	32	,	,	PUNCT
ftr-317	491	33	not	not	PART
ftr-317	491	34	just	just	ADV
ftr-317	491	35	indeterminacy	indeterminacy	NOUN
ftr-317	491	36	at	at	ADP
ftr-317	491	37	the	the	DET
ftr-317	491	38	margins	margin	NOUN
ftr-317	491	39	.	.	PUNCT
ftr-317	492	1	professor	professor	NOUN
ftr-317	492	2	kahn‘s	kahn‘s	PROPN
ftr-317	492	3	commercial	commercial	PROPN
ftr-317	492	4	/	/	SYM
ftr-317	492	5	noncommercial	noncommercial	ADJ
ftr-317	492	6	distinction	distinction	NOUN
ftr-317	492	7	offers	offer	VERB
ftr-317	492	8	a	a	DET
ftr-317	492	9	good	good	ADJ
ftr-317	492	10	illustration	illustration	NOUN
ftr-317	492	11	.	.	PUNCT
ftr-317	493	1	in	in	ADP
ftr-317	493	2	professor	professor	NOUN
ftr-317	493	3	kahn‘s	kahn‘s	PROPN
ftr-317	493	4	formulation	formulation	NOUN
ftr-317	493	5	,	,	PUNCT
ftr-317	493	6	the	the	DET
ftr-317	493	7	rule	rule	NOUN
ftr-317	493	8	is	be	AUX
ftr-317	493	9	that	that	SCONJ
ftr-317	493	10	―the	―the	DET
ftr-317	493	11	income	income	NOUN
ftr-317	493	12	tax	tax	NOUN
ftr-317	493	13	applies	apply	VERB
ftr-317	493	14	only	only	ADV
ftr-317	493	15	to	to	ADP
ftr-317	493	16	commercial	commercial	ADJ
ftr-317	493	17	activities	activity	NOUN
ftr-317	493	18	and	and	CCONJ
ftr-317	493	19	.	.	PUNCT
ftr-317	493	20	.	.	PUNCT
ftr-317	493	21	.	.	PUNCT
ftr-317	494	1	income	income	NOUN
ftr-317	494	2	produced	produce	VERB
ftr-317	494	3	from	from	ADP
ftr-317	494	4	noncommercial	noncommercial	ADJ
ftr-317	494	5	activities	activity	NOUN
ftr-317	494	6	is	be	AUX
ftr-317	494	7	not	not	PART
ftr-317	494	8	taxable.‖	taxable.‖	NOUN
ftr-317	494	9	66	66	NUM
ftr-317	494	10	for	for	SCONJ
ftr-317	494	11	this	this	DET
ftr-317	494	12	rule	rule	NOUN
ftr-317	494	13	to	to	PART
ftr-317	494	14	have	have	VERB
ftr-317	494	15	the	the	DET
ftr-317	494	16	predictive	predictive	ADJ
ftr-317	494	17	power	power	NOUN
ftr-317	494	18	associated	associate	VERB
ftr-317	494	19	with	with	ADP
ftr-317	494	20	rules	rule	NOUN
ftr-317	494	21	,	,	PUNCT
ftr-317	494	22	the	the	DET
ftr-317	494	23	meaning	meaning	NOUN
ftr-317	494	24	of	of	ADP
ftr-317	494	25	―commercial‖	―commercial‖	PROPN
ftr-317	494	26	and	and	CCONJ
ftr-317	494	27	―noncommercial‖	―noncommercial‖	PROPN
ftr-317	494	28	must	must	AUX
ftr-317	494	29	be	be	AUX
ftr-317	494	30	reasonably	reasonably	ADV
ftr-317	494	31	clear	clear	ADJ
ftr-317	494	32	.	.	PUNCT
ftr-317	495	1	but	but	CCONJ
ftr-317	495	2	consider	consider	VERB
ftr-317	495	3	professor	professor	NOUN
ftr-317	495	4	kahn‘s	kahn‘s	PROPN
ftr-317	495	5	central	central	ADJ
ftr-317	495	6	examples	example	NOUN
ftr-317	495	7	of	of	ADP
ftr-317	495	8	what	what	PRON
ftr-317	495	9	he	he	PRON
ftr-317	495	10	classifies	classify	VERB
ftr-317	495	11	as	as	ADP
ftr-317	495	12	noncommercial	noncommercial	ADJ
ftr-317	495	13	activities	activity	NOUN
ftr-317	495	14	in	in	ADP
ftr-317	495	15	which	which	PRON
ftr-317	495	16	exchanges	exchange	NOUN
ftr-317	495	17	should	should	AUX
ftr-317	495	18	not	not	PART
ftr-317	495	19	produce	produce	VERB
ftr-317	495	20	income	income	NOUN
ftr-317	495	21	.	.	PUNCT
ftr-317	496	1	those	those	DET
ftr-317	496	2	examples	example	NOUN
ftr-317	496	3	involve	involve	VERB
ftr-317	496	4	the	the	DET
ftr-317	496	5	father	father	NOUN
ftr-317	496	6	and	and	CCONJ
ftr-317	496	7	the	the	DET
ftr-317	496	8	son	son	NOUN
ftr-317	496	9	,	,	PUNCT
ftr-317	496	10	and	and	CCONJ
ftr-317	496	11	the	the	DET
ftr-317	496	12	roommates	roommate	NOUN
ftr-317	496	13	.	.	PUNCT
ftr-317	497	1	in	in	ADP
ftr-317	497	2	both	both	DET
ftr-317	497	3	cases	case	NOUN
ftr-317	497	4	,	,	PUNCT
ftr-317	497	5	professor	professor	NOUN
ftr-317	497	6	kahn	kahn	PROPN
ftr-317	497	7	concludes	conclude	VERB
ftr-317	497	8	that	that	SCONJ
ftr-317	497	9	the	the	DET
ftr-317	497	10	exchanges	exchange	NOUN
ftr-317	497	11	of	of	ADP
ftr-317	497	12	money	money	NOUN
ftr-317	497	13	for	for	ADP
ftr-317	497	14	services	service	NOUN
ftr-317	497	15	(	(	PUNCT
ftr-317	497	16	in	in	ADP
ftr-317	497	17	the	the	DET
ftr-317	497	18	case	case	NOUN
ftr-317	497	19	of	of	ADP
ftr-317	497	20	the	the	DET
ftr-317	497	21	father	father	NOUN
ftr-317	497	22	and	and	CCONJ
ftr-317	497	23	the	the	DET
ftr-317	497	24	son	son	NOUN
ftr-317	497	25	)	)	PUNCT
ftr-317	497	26	,	,	PUNCT
ftr-317	497	27	and	and	CCONJ
ftr-317	497	28	of	of	ADP
ftr-317	497	29	pure	pure	ADJ
ftr-317	497	30	unsolicited	unsolicited	ADJ
ftr-317	497	31	samples	sample	NOUN
ftr-317	497	32	only	only	ADV
ftr-317	497	33	when	when	SCONJ
ftr-317	497	34	failure	failure	NOUN
ftr-317	497	35	to	to	PART
ftr-317	497	36	tax	tax	VERB
ftr-317	497	37	those	those	DET
ftr-317	497	38	samples	sample	NOUN
ftr-317	497	39	would	would	AUX
ftr-317	497	40	provide	provide	VERB
ftr-317	497	41	taxpayers	taxpayer	NOUN
ftr-317	497	42	with	with	ADP
ftr-317	497	43	double	double	ADJ
ftr-317	497	44	tax	tax	NOUN
ftr-317	497	45	benefits	benefit	NOUN
ftr-317	497	46	.	.	PUNCT
ftr-317	498	1	it	it	PRON
ftr-317	498	2	is	be	AUX
ftr-317	498	3	not	not	PART
ftr-317	498	4	for	for	SCONJ
ftr-317	498	5	the	the	DET
ftr-317	498	6	courts	court	NOUN
ftr-317	498	7	to	to	PART
ftr-317	498	8	quarrel	quarrel	VERB
ftr-317	498	9	with	with	ADP
ftr-317	498	10	an	an	DET
ftr-317	498	11	agency‘s	agency‘s	PROPN
ftr-317	498	12	rational	rational	ADJ
ftr-317	498	13	allocation	allocation	NOUN
ftr-317	498	14	of	of	ADP
ftr-317	498	15	its	its	PRON
ftr-317	498	16	administrative	administrative	ADJ
ftr-317	498	17	resources	resource	NOUN
ftr-317	498	18	.	.	PUNCT
ftr-317	499	1	65	65	NUM
ftr-317	499	2	.	.	PUNCT
ftr-317	500	1	see	see	VERB
ftr-317	500	2	supra	supra	PROPN
ftr-317	500	3	note	note	PROPN
ftr-317	500	4	18	18	NUM
ftr-317	500	5	.	.	PUNCT
ftr-317	501	1	66	66	NUM
ftr-317	501	2	.	.	PUNCT
ftr-317	502	1	kahn	kahn	PROPN
ftr-317	502	2	,	,	PUNCT
ftr-317	502	3	exclusion	exclusion	NOUN
ftr-317	502	4	from	from	ADP
ftr-317	502	5	income	income	NOUN
ftr-317	502	6	,	,	PUNCT
ftr-317	502	7	supra	supra	PROPN
ftr-317	502	8	note	note	NOUN
ftr-317	502	9	1	1	NUM
ftr-317	502	10	,	,	PUNCT
ftr-317	502	11	at	at	ADP
ftr-317	502	12	686	686	NUM
ftr-317	502	13	.	.	PUNCT
ftr-317	502	14	2012	2012	NUM
ftr-317	502	15	]	]	PUNCT
ftr-317	502	16	the	the	DET
ftr-317	502	17	definition	definition	NOUN
ftr-317	502	18	of	of	ADP
ftr-317	502	19	income	income	NOUN
ftr-317	502	20	125	125	NUM
ftr-317	502	21	services	service	NOUN
ftr-317	502	22	(	(	PUNCT
ftr-317	502	23	in	in	ADP
ftr-317	502	24	the	the	DET
ftr-317	502	25	case	case	NOUN
ftr-317	502	26	of	of	ADP
ftr-317	502	27	the	the	DET
ftr-317	502	28	roommates	roommate	NOUN
ftr-317	502	29	)	)	PUNCT
ftr-317	502	30	,	,	PUNCT
ftr-317	502	31	is	be	AUX
ftr-317	502	32	not	not	PART
ftr-317	502	33	income	income	NOUN
ftr-317	502	34	to	to	ADP
ftr-317	502	35	either	either	PRON
ftr-317	502	36	of	of	ADP
ftr-317	502	37	them	they	PRON
ftr-317	502	38	because	because	SCONJ
ftr-317	502	39	the	the	DET
ftr-317	502	40	exchange	exchange	NOUN
ftr-317	502	41	occurs	occur	VERB
ftr-317	502	42	within	within	ADP
ftr-317	502	43	a	a	DET
ftr-317	502	44	noncommercial	noncommercial	ADJ
ftr-317	502	45	zone	zone	NOUN
ftr-317	502	46	.	.	PUNCT
ftr-317	503	1	the	the	DET
ftr-317	503	2	problem	problem	NOUN
ftr-317	503	3	is	be	AUX
ftr-317	503	4	articulating	articulating	ADJ
ftr-317	503	5	what	what	PRON
ftr-317	503	6	makes	make	VERB
ftr-317	503	7	the	the	DET
ftr-317	503	8	zone	zone	NOUN
ftr-317	503	9	noncommercial	noncommercial	ADJ
ftr-317	503	10	.	.	PUNCT
ftr-317	504	1	it	it	PRON
ftr-317	504	2	can	can	AUX
ftr-317	504	3	not	not	PART
ftr-317	504	4	be	be	AUX
ftr-317	504	5	that	that	SCONJ
ftr-317	504	6	there	there	PRON
ftr-317	504	7	is	be	VERB
ftr-317	504	8	no	no	DET
ftr-317	504	9	money	money	NOUN
ftr-317	504	10	exchanged	exchange	VERB
ftr-317	504	11	since	since	SCONJ
ftr-317	504	12	no	no	DET
ftr-317	504	13	money	money	NOUN
ftr-317	504	14	was	be	AUX
ftr-317	504	15	exchanged	exchange	VERB
ftr-317	504	16	when	when	SCONJ
ftr-317	504	17	the	the	DET
ftr-317	504	18	doctor	doctor	NOUN
ftr-317	504	19	exchanged	exchange	VERB
ftr-317	504	20	surgery	surgery	NOUN
ftr-317	504	21	for	for	ADP
ftr-317	504	22	legal	legal	ADJ
ftr-317	504	23	services	service	NOUN
ftr-317	504	24	,	,	PUNCT
ftr-317	504	25	or	or	CCONJ
ftr-317	504	26	when	when	SCONJ
ftr-317	504	27	the	the	DET
ftr-317	504	28	salesman	salesman	NOUN
ftr-317	504	29	exchanged	exchange	VERB
ftr-317	504	30	repairs	repair	NOUN
ftr-317	504	31	for	for	ADP
ftr-317	504	32	chess	chess	NOUN
ftr-317	504	33	lessons	lesson	NOUN
ftr-317	504	34	,	,	PUNCT
ftr-317	504	35	both	both	PRON
ftr-317	504	36	of	of	ADP
ftr-317	504	37	which	which	PRON
ftr-317	504	38	professor	professor	NOUN
ftr-317	504	39	kahn	kahn	PROPN
ftr-317	504	40	treats	treats	PROPN
ftr-317	504	41	as	as	ADP
ftr-317	504	42	commercial	commercial	ADJ
ftr-317	504	43	exchanges	exchange	NOUN
ftr-317	504	44	that	that	PRON
ftr-317	504	45	generate	generate	VERB
ftr-317	504	46	income	income	NOUN
ftr-317	504	47	.	.	PUNCT
ftr-317	505	1	it	it	PRON
ftr-317	505	2	can	can	AUX
ftr-317	505	3	not	not	PART
ftr-317	505	4	be	be	AUX
ftr-317	505	5	the	the	DET
ftr-317	505	6	absence	absence	NOUN
ftr-317	505	7	of	of	ADP
ftr-317	505	8	a	a	DET
ftr-317	505	9	quid	quid	ADJ
ftr-317	505	10	pro	pro	X
ftr-317	505	11	quo	quo	NOUN
ftr-317	505	12	since	since	SCONJ
ftr-317	505	13	in	in	ADP
ftr-317	505	14	some	some	DET
ftr-317	505	15	scenarios	scenario	NOUN
ftr-317	505	16	the	the	DET
ftr-317	505	17	division	division	NOUN
ftr-317	505	18	is	be	AUX
ftr-317	505	19	deliberate	deliberate	ADJ
ftr-317	505	20	:	:	PUNCT
ftr-317	505	21	one	one	NUM
ftr-317	505	22	roommate	roommate	NOUN
ftr-317	505	23	cooks	cook	NOUN
ftr-317	505	24	in	in	ADP
ftr-317	505	25	exchange	exchange	NOUN
ftr-317	505	26	for	for	ADP
ftr-317	505	27	the	the	DET
ftr-317	505	28	other‘s	other‘s	PROPN
ftr-317	505	29	doing	do	VERB
ftr-317	505	30	the	the	DET
ftr-317	505	31	dishes	dish	NOUN
ftr-317	505	32	,	,	PUNCT
ftr-317	505	33	and	and	CCONJ
ftr-317	505	34	the	the	DET
ftr-317	505	35	son	son	NOUN
ftr-317	505	36	does	do	VERB
ftr-317	505	37	the	the	DET
ftr-317	505	38	chores	chore	NOUN
ftr-317	505	39	in	in	ADP
ftr-317	505	40	exchange	exchange	NOUN
ftr-317	505	41	for	for	ADP
ftr-317	505	42	the	the	DET
ftr-317	505	43	money	money	NOUN
ftr-317	505	44	the	the	DET
ftr-317	505	45	father	father	NOUN
ftr-317	505	46	gives	give	VERB
ftr-317	505	47	him	he	PRON
ftr-317	505	48	,	,	PUNCT
ftr-317	505	49	making	make	VERB
ftr-317	505	50	precisely	precisely	ADV
ftr-317	505	51	the	the	DET
ftr-317	505	52	association	association	NOUN
ftr-317	505	53	that	that	PRON
ftr-317	505	54	the	the	DET
ftr-317	505	55	father	father	NOUN
ftr-317	505	56	seeks	seek	VERB
ftr-317	505	57	to	to	PART
ftr-317	505	58	underscore	underscore	VERB
ftr-317	505	59	.	.	PUNCT
ftr-317	506	1	67	67	NUM
ftr-317	506	2	it	it	PRON
ftr-317	506	3	can	can	AUX
ftr-317	506	4	not	not	PART
ftr-317	506	5	be	be	AUX
ftr-317	506	6	because	because	SCONJ
ftr-317	506	7	the	the	DET
ftr-317	506	8	services	service	NOUN
ftr-317	506	9	were	be	AUX
ftr-317	506	10	not	not	PART
ftr-317	506	11	sold	sell	VERB
ftr-317	506	12	for	for	ADP
ftr-317	506	13	a	a	DET
ftr-317	506	14	profit	profit	NOUN
ftr-317	506	15	since	since	SCONJ
ftr-317	506	16	any	any	DET
ftr-317	506	17	compensation	compensation	NOUN
ftr-317	506	18	for	for	ADP
ftr-317	506	19	labor	labor	NOUN
ftr-317	506	20	by	by	ADP
ftr-317	506	21	definition	definition	NOUN
ftr-317	506	22	produces	produce	VERB
ftr-317	506	23	a	a	DET
ftr-317	506	24	profit	profit	NOUN
ftr-317	506	25	.	.	PUNCT
ftr-317	507	1	68	68	NUM
ftr-317	507	2	it	it	PRON
ftr-317	507	3	can	can	AUX
ftr-317	507	4	not	not	PART
ftr-317	507	5	be	be	AUX
ftr-317	507	6	because	because	SCONJ
ftr-317	507	7	the	the	DET
ftr-317	507	8	services	service	NOUN
ftr-317	507	9	were	be	AUX
ftr-317	507	10	not	not	PART
ftr-317	507	11	67	67	NUM
ftr-317	507	12	.	.	PUNCT
ftr-317	508	1	professor	professor	NOUN
ftr-317	508	2	kahn	kahn	PROPN
ftr-317	508	3	acknowledges	acknowledge	VERB
ftr-317	508	4	that	that	SCONJ
ftr-317	508	5	the	the	DET
ftr-317	508	6	noncommercial	noncommercial	ADJ
ftr-317	508	7	determination	determination	NOUN
ftr-317	508	8	is	be	AUX
ftr-317	508	9	not	not	PART
ftr-317	508	10	affected	affect	VERB
ftr-317	508	11	by	by	ADP
ftr-317	508	12	the	the	DET
ftr-317	508	13	existence	existence	NOUN
ftr-317	508	14	of	of	ADP
ftr-317	508	15	explicit	explicit	ADJ
ftr-317	508	16	bargaining	bargaining	NOUN
ftr-317	508	17	,	,	PUNCT
ftr-317	508	18	citing	cite	VERB
ftr-317	508	19	the	the	DET
ftr-317	508	20	example	example	NOUN
ftr-317	508	21	of	of	ADP
ftr-317	508	22	a	a	DET
ftr-317	508	23	couple	couple	NOUN
ftr-317	508	24	who	who	PRON
ftr-317	508	25	deliberately	deliberately	ADV
ftr-317	508	26	divide	divide	VERB
ftr-317	508	27	chores	chore	NOUN
ftr-317	508	28	so	so	SCONJ
ftr-317	508	29	that	that	SCONJ
ftr-317	508	30	they	they	PRON
ftr-317	508	31	are	be	AUX
ftr-317	508	32	equivalently	equivalently	ADV
ftr-317	508	33	distributed	distribute	VERB
ftr-317	508	34	and	and	CCONJ
ftr-317	508	35	no	no	DET
ftr-317	508	36	one	one	NOUN
ftr-317	508	37	is	be	AUX
ftr-317	508	38	receiving	receive	VERB
ftr-317	508	39	a	a	DET
ftr-317	508	40	bargain	bargain	NOUN
ftr-317	508	41	or	or	CCONJ
ftr-317	508	42	undue	undue	ADJ
ftr-317	508	43	burden	burden	NOUN
ftr-317	508	44	,	,	PUNCT
ftr-317	508	45	concluding	conclude	VERB
ftr-317	508	46	that	that	SCONJ
ftr-317	508	47	even	even	ADV
ftr-317	508	48	in	in	ADP
ftr-317	508	49	such	such	DET
ftr-317	508	50	an	an	DET
ftr-317	508	51	extreme	extreme	ADJ
ftr-317	508	52	example	example	NOUN
ftr-317	508	53	the	the	DET
ftr-317	508	54	zone	zone	NOUN
ftr-317	508	55	remains	remain	VERB
ftr-317	508	56	noncommercial	noncommercial	ADJ
ftr-317	508	57	.	.	PUNCT
ftr-317	509	1	i	i	PRON
ftr-317	509	2	d.	d.	PROPN
ftr-317	509	3	at	at	ADP
ftr-317	509	4	687	687	NUM
ftr-317	509	5	.	.	PUNCT
ftr-317	510	1	68	68	NUM
ftr-317	510	2	.	.	PUNCT
ftr-317	511	1	the	the	DET
ftr-317	511	2	tax	tax	NOUN
ftr-317	511	3	system	system	NOUN
ftr-317	511	4	does	do	AUX
ftr-317	511	5	not	not	PART
ftr-317	511	6	assign	assign	VERB
ftr-317	511	7	any	any	DET
ftr-317	511	8	basis	basis	NOUN
ftr-317	511	9	to	to	ADP
ftr-317	511	10	human	human	ADJ
ftr-317	511	11	capital	capital	NOUN
ftr-317	511	12	,	,	PUNCT
ftr-317	511	13	which	which	PRON
ftr-317	511	14	is	be	AUX
ftr-317	511	15	why	why	SCONJ
ftr-317	511	16	the	the	DET
ftr-317	511	17	exchange	exchange	NOUN
ftr-317	511	18	of	of	ADP
ftr-317	511	19	human	human	ADJ
ftr-317	511	20	capital	capital	NOUN
ftr-317	511	21	for	for	ADP
ftr-317	511	22	money	money	NOUN
ftr-317	511	23	—	—	PUNCT
ftr-317	511	24	working	work	VERB
ftr-317	511	25	for	for	ADP
ftr-317	511	26	a	a	DET
ftr-317	511	27	salary	salary	NOUN
ftr-317	511	28	—	—	PUNCT
ftr-317	511	29	always	always	ADV
ftr-317	511	30	produces	produce	VERB
ftr-317	511	31	income	income	NOUN
ftr-317	511	32	in	in	ADP
ftr-317	511	33	the	the	DET
ftr-317	511	34	full	full	ADJ
ftr-317	511	35	amount	amount	NOUN
ftr-317	511	36	of	of	ADP
ftr-317	511	37	the	the	DET
ftr-317	511	38	compensation	compensation	NOUN
ftr-317	511	39	received	receive	VERB
ftr-317	511	40	.	.	PUNCT
ftr-317	512	1	the	the	DET
ftr-317	512	2	d.c	d.c	PROPN
ftr-317	512	3	.	.	PROPN
ftr-317	512	4	circuit	circuit	PROPN
ftr-317	512	5	faced	face	VERB
ftr-317	512	6	the	the	DET
ftr-317	512	7	issue	issue	NOUN
ftr-317	512	8	of	of	ADP
ftr-317	512	9	human	human	ADJ
ftr-317	512	10	capital	capital	NOUN
ftr-317	512	11	in	in	ADP
ftr-317	512	12	murphy	murphy	PROPN
ftr-317	512	13	v.	v.	PROPN
ftr-317	512	14	i.r.s	i.r.s	PROPN
ftr-317	512	15	.	.	PUNCT
ftr-317	512	16	,	,	PUNCT
ftr-317	512	17	460	460	NUM
ftr-317	512	18	f.3d	f.3d	NUM
ftr-317	512	19	79	79	NUM
ftr-317	512	20	,	,	PUNCT
ftr-317	512	21	88	88	NUM
ftr-317	512	22	(	(	PUNCT
ftr-317	512	23	d.c	d.c	PROPN
ftr-317	512	24	.	.	PROPN
ftr-317	512	25	cir	cir	PROPN
ftr-317	512	26	.	.	PROPN
ftr-317	512	27	2006	2006	NUM
ftr-317	512	28	)	)	PUNCT
ftr-317	512	29	,	,	PUNCT
ftr-317	512	30	finding	find	VERB
ftr-317	512	31	that	that	SCONJ
ftr-317	512	32	compensation	compensation	NOUN
ftr-317	512	33	for	for	ADP
ftr-317	512	34	harm	harm	NOUN
ftr-317	512	35	caused	cause	VERB
ftr-317	512	36	to	to	ADP
ftr-317	512	37	an	an	DET
ftr-317	512	38	individual‘s	individual‘s	ADJ
ftr-317	512	39	reputation	reputation	NOUN
ftr-317	512	40	and	and	CCONJ
ftr-317	512	41	emotional	emotional	ADJ
ftr-317	512	42	well	well	ADV
ftr-317	512	43	-	-	PUNCT
ftr-317	512	44	being	being	NOUN
ftr-317	512	45	must	must	AUX
ftr-317	512	46	be	be	AUX
ftr-317	512	47	included	include	VERB
ftr-317	512	48	in	in	ADP
ftr-317	512	49	income	income	NOUN
ftr-317	512	50	unless	unless	SCONJ
ftr-317	512	51	a	a	DET
ftr-317	512	52	taxpayer‘s	taxpayer‘s	ADJ
ftr-317	512	53	basis	basis	NOUN
ftr-317	512	54	in	in	ADP
ftr-317	512	55	such	such	ADJ
ftr-317	512	56	human	human	ADJ
ftr-317	512	57	capital	capital	NOUN
ftr-317	512	58	exceeds	exceed	VERB
ftr-317	512	59	the	the	DET
ftr-317	512	60	amount	amount	NOUN
ftr-317	512	61	received	receive	VERB
ftr-317	512	62	.	.	PUNCT
ftr-317	513	1	much	much	ADV
ftr-317	513	2	to	to	ADP
ftr-317	513	3	the	the	DET
ftr-317	513	4	chagrin	chagrin	NOUN
ftr-317	513	5	of	of	ADP
ftr-317	513	6	the	the	DET
ftr-317	513	7	tax	tax	NOUN
ftr-317	513	8	community	community	NOUN
ftr-317	513	9	and	and	CCONJ
ftr-317	513	10	its	its	PRON
ftr-317	513	11	contrary	contrary	ADJ
ftr-317	513	12	general	general	ADJ
ftr-317	513	13	consensus	consensus	PROPN
ftr-317	513	14	,	,	PUNCT
ftr-317	513	15	the	the	DET
ftr-317	513	16	decision	decision	NOUN
ftr-317	513	17	implied	imply	VERB
ftr-317	513	18	that	that	SCONJ
ftr-317	513	19	it	it	PRON
ftr-317	513	20	would	would	AUX
ftr-317	513	21	be	be	AUX
ftr-317	513	22	possible	possible	ADJ
ftr-317	513	23	to	to	PART
ftr-317	513	24	have	have	VERB
ftr-317	513	25	basis	basis	NOUN
ftr-317	513	26	in	in	ADP
ftr-317	513	27	human	human	ADJ
ftr-317	513	28	capital	capital	NOUN
ftr-317	513	29	.	.	PUNCT
ftr-317	514	1	see	see	VERB
ftr-317	514	2	joseph	joseph	PROPN
ftr-317	514	3	m.	m.	PROPN
ftr-317	514	4	dodge	dodge	PROPN
ftr-317	514	5	,	,	PUNCT
ftr-317	514	6	murphy	murphy	PROPN
ftr-317	514	7	and	and	CCONJ
ftr-317	514	8	the	the	DET
ftr-317	514	9	sixteenth	sixteenth	ADJ
ftr-317	514	10	amendment	amendment	NOUN
ftr-317	514	11	in	in	ADP
ftr-317	514	12	relation	relation	NOUN
ftr-317	514	13	to	to	ADP
ftr-317	514	14	the	the	DET
ftr-317	514	15	taxation	taxation	NOUN
ftr-317	514	16	of	of	ADP
ftr-317	514	17	non	non	ADJ
ftr-317	514	18	-	-	ADJ
ftr-317	514	19	excludable	excludable	ADJ
ftr-317	514	20	personal	personal	ADJ
ftr-317	514	21	injury	injury	NOUN
ftr-317	514	22	awards	award	NOUN
ftr-317	514	23	,	,	PUNCT
ftr-317	514	24	8	8	NUM
ftr-317	514	25	fla	fla	NOUN
ftr-317	514	26	.	.	PUNCT
ftr-317	515	1	tax	tax	PROPN
ftr-317	515	2	rev	rev	PROPN
ftr-317	515	3	.	.	PROPN
ftr-317	515	4	369	369	NUM
ftr-317	515	5	,	,	PUNCT
ftr-317	515	6	420	420	NUM
ftr-317	515	7	(	(	PUNCT
ftr-317	515	8	2007	2007	NUM
ftr-317	515	9	)	)	PUNCT
ftr-317	515	10	(	(	PUNCT
ftr-317	515	11	―human	―human	NOUN
ftr-317	515	12	capital	capital	NOUN
ftr-317	515	13	simply	simply	ADV
ftr-317	515	14	does	do	AUX
ftr-317	515	15	not	not	PART
ftr-317	515	16	possess	possess	VERB
ftr-317	515	17	basis	basis	NOUN
ftr-317	515	18	as	as	ADP
ftr-317	515	19	a	a	DET
ftr-317	515	20	matter	matter	NOUN
ftr-317	515	21	of	of	ADP
ftr-317	515	22	law.‖	law.‖	NOUN
ftr-317	515	23	)	)	PUNCT
ftr-317	515	24	;	;	PUNCT
ftr-317	515	25	deborah	deborah	PROPN
ftr-317	515	26	a.	a.	PROPN
ftr-317	515	27	geier	geier	PROPN
ftr-317	515	28	murphy	murphy	PROPN
ftr-317	515	29	and	and	CCONJ
ftr-317	515	30	the	the	DET
ftr-317	515	31	evolustion	evolustion	NOUN
ftr-317	515	32	of	of	ADP
ftr-317	515	33	„	„	PUNCT
ftr-317	515	34	basis,‟	basis,‟	NOUN
ftr-317	515	35	113	113	NUM
ftr-317	515	36	tax	tax	NOUN
ftr-317	515	37	notes	note	NOUN
ftr-317	515	38	576	576	NUM
ftr-317	515	39	,	,	PUNCT
ftr-317	515	40	582	582	NUM
ftr-317	515	41	(	(	PUNCT
ftr-317	515	42	nov	nov	PROPN
ftr-317	515	43	.	.	PROPN
ftr-317	515	44	6	6	NUM
ftr-317	515	45	,	,	PUNCT
ftr-317	515	46	2006	2006	NUM
ftr-317	515	47	)	)	PUNCT
ftr-317	515	48	(	(	PUNCT
ftr-317	515	49	―because	―because	VERB
ftr-317	515	50	murphy	murphy	NOUN
ftr-317	515	51	had	have	VERB
ftr-317	515	52	no	no	DET
ftr-317	515	53	basis	basis	NOUN
ftr-317	515	54	in	in	ADP
ftr-317	515	55	her	her	PRON
ftr-317	515	56	human	human	ADJ
ftr-317	515	57	capital	capital	NOUN
ftr-317	515	58	,	,	PUNCT
ftr-317	515	59	the	the	DET
ftr-317	515	60	entirety	entirety	NOUN
ftr-317	515	61	of	of	ADP
ftr-317	515	62	the	the	DET
ftr-317	515	63	cash	cash	NOUN
ftr-317	515	64	she	she	PRON
ftr-317	515	65	received	receive	VERB
ftr-317	515	66	was	be	AUX
ftr-317	515	67	gross	gross	ADJ
ftr-317	515	68	income	income	NOUN
ftr-317	515	69	.	.	PUNCT
ftr-317	515	70	.	.	PUNCT
ftr-317	515	71	.	.	PUNCT
ftr-317	516	1	.‖	.‖	PROPN
ftr-317	516	2	)	)	PUNCT
ftr-317	516	3	;	;	PUNCT
ftr-317	516	4	allen	allen	PROPN
ftr-317	516	5	kenney	kenney	PROPN
ftr-317	516	6	,	,	PUNCT
ftr-317	516	7	murphy	murphy	PROPN
ftr-317	516	8	a	a	DET
ftr-317	516	9	boon	boon	NOUN
ftr-317	516	10	for	for	ADP
ftr-317	516	11	protesters	protester	NOUN
ftr-317	516	12	,	,	PUNCT
ftr-317	516	13	critics	critic	NOUN
ftr-317	516	14	say	say	VERB
ftr-317	516	15	,	,	PUNCT
ftr-317	516	16	112	112	NUM
ftr-317	516	17	tax	tax	NOUN
ftr-317	516	18	notes	note	NOUN
ftr-317	516	19	832	832	NUM
ftr-317	516	20	,	,	PUNCT
ftr-317	516	21	832	832	NUM
ftr-317	516	22	(	(	PUNCT
ftr-317	516	23	sept	sept	PROPN
ftr-317	516	24	.	.	PROPN
ftr-317	516	25	4	4	NUM
ftr-317	516	26	,	,	PUNCT
ftr-317	516	27	2006	2006	NUM
ftr-317	516	28	)	)	PUNCT
ftr-317	516	29	(	(	PUNCT
ftr-317	516	30	―[critics	―[critic	NOUN
ftr-317	516	31	]	]	PUNCT
ftr-317	516	32	expressed	express	VERB
ftr-317	516	33	concern	concern	NOUN
ftr-317	516	34	that	that	SCONJ
ftr-317	516	35	the	the	DET
ftr-317	516	36	decision	decision	NOUN
ftr-317	516	37	could	could	AUX
ftr-317	516	38	be	be	AUX
ftr-317	516	39	read	read	VERB
ftr-317	516	40	as	as	ADP
ftr-317	516	41	a	a	DET
ftr-317	516	42	validation	validation	NOUN
ftr-317	516	43	of	of	ADP
ftr-317	516	44	the	the	DET
ftr-317	516	45	popular	popular	ADJ
ftr-317	516	46	antitax	antitax	ADJ
ftr-317	516	47	argument	argument	NOUN
ftr-317	516	48	that	that	SCONJ
ftr-317	516	49	wages	wage	NOUN
ftr-317	516	50	paid	pay	VERB
ftr-317	516	51	for	for	ADP
ftr-317	516	52	an	an	DET
ftr-317	516	53	individual‘s	individual‘s	ADJ
ftr-317	516	54	labor	labor	NOUN
ftr-317	516	55	are	be	AUX
ftr-317	516	56	not	not	PART
ftr-317	516	57	taxable‖	taxable‖	PROPN
ftr-317	516	58	)	)	PUNCT
ftr-317	516	59	;	;	PUNCT
ftr-317	516	60	lee	lee	PROPN
ftr-317	516	61	a.	a.	PROPN
ftr-317	516	62	sheppard	sheppard	PROPN
ftr-317	516	63	,	,	PUNCT
ftr-317	516	64	murphy‘s	murphy‘s	NOUN
ftr-317	516	65	law	law	NOUN
ftr-317	516	66	:	:	PUNCT
ftr-317	516	67	tax	tax	NOUN
ftr-317	516	68	provision	provision	NOUN
ftr-317	516	69	declared	declare	VERB
ftr-317	516	70	unconstitutional	unconstitutional	ADJ
ftr-317	516	71	,	,	PUNCT
ftr-317	516	72	112	112	NUM
ftr-317	516	73	tax	tax	NOUN
ftr-317	516	74	notes	note	NOUN
ftr-317	516	75	825	825	NUM
ftr-317	516	76	,	,	PUNCT
ftr-317	516	77	830	830	NUM
ftr-317	516	78	(	(	PUNCT
ftr-317	516	79	sept	sept	PROPN
ftr-317	516	80	.	.	PROPN
ftr-317	516	81	4	4	NUM
ftr-317	516	82	,	,	PUNCT
ftr-317	516	83	2006	2006	NUM
ftr-317	516	84	)	)	PUNCT
ftr-317	517	1	(	(	PUNCT
ftr-317	517	2	―human	―human	NOUN
ftr-317	517	3	capital	capital	NOUN
ftr-317	517	4	is	be	AUX
ftr-317	517	5	taxable‖	taxable‖	PROPN
ftr-317	517	6	)	)	PUNCT
ftr-317	517	7	;	;	PUNCT
ftr-317	517	8	sheryl	sheryl	PROPN
ftr-317	517	9	stratton	stratton	PROPN
ftr-317	517	10	,	,	PUNCT
ftr-317	517	11	experts	expert	NOUN
ftr-317	517	12	ponder	ponder	VERB
ftr-317	517	13	murphy	murphy	PROPN
ftr-317	517	14	decision‟s	decision‟s	ADP
ftr-317	517	15	many	many	ADJ
ftr-317	517	16	flaws	flaw	NOUN
ftr-317	517	17	,	,	PUNCT
ftr-317	517	18	112	112	NUM
ftr-317	517	19	tax	tax	NOUN
ftr-317	517	20	notes	note	NOUN
ftr-317	517	21	822	822	NUM
ftr-317	517	22	,	,	PUNCT
ftr-317	517	23	823	823	NUM
ftr-317	517	24	(	(	PUNCT
ftr-317	517	25	sept	sept	PROPN
ftr-317	517	26	.	.	PROPN
ftr-317	517	27	4	4	NUM
ftr-317	517	28	,	,	PUNCT
ftr-317	517	29	2006	2006	NUM
ftr-317	517	30	)	)	PUNCT
ftr-317	517	31	(	(	PUNCT
ftr-317	517	32	―[u]ntil	―[u]ntil	ADP
ftr-317	517	33	this	this	DET
ftr-317	517	34	opinion	opinion	NOUN
ftr-317	517	35	,	,	PUNCT
ftr-317	517	36	it	it	PRON
ftr-317	517	37	has	have	AUX
ftr-317	517	38	been	be	AUX
ftr-317	517	39	widely	widely	ADV
ftr-317	517	40	accepted	accept	VERB
ftr-317	517	41	that	that	SCONJ
ftr-317	517	42	taxpayers	taxpayer	NOUN
ftr-317	517	43	have	have	VERB
ftr-317	517	44	no	no	DET
ftr-317	517	45	basis	basis	NOUN
ftr-317	517	46	in	in	ADP
ftr-317	517	47	their	their	PRON
ftr-317	517	48	labor	labor	NOUN
ftr-317	517	49	.	.	PUNCT
ftr-317	517	50	.	.	PUNCT
ftr-317	517	51	.	.	PUNCT
ftr-317	518	1	.‖	.‖	NOUN
ftr-317	518	2	)	)	PUNCT
ftr-317	518	3	.	.	PUNCT
ftr-317	519	1	bowing	bow	VERB
ftr-317	519	2	to	to	ADP
ftr-317	519	3	the	the	DET
ftr-317	519	4	scathing	scathing	ADJ
ftr-317	519	5	criticism	criticism	NOUN
ftr-317	519	6	,	,	PUNCT
ftr-317	519	7	the	the	DET
ftr-317	519	8	opinion	opinion	NOUN
ftr-317	519	9	was	be	AUX
ftr-317	519	10	subsequently	subsequently	ADV
ftr-317	519	11	vacated	vacate	VERB
ftr-317	519	12	and	and	CCONJ
ftr-317	519	13	a	a	DET
ftr-317	519	14	new	new	ADJ
ftr-317	519	15	one	one	NUM
ftr-317	519	16	issued	issue	VERB
ftr-317	519	17	in	in	ADP
ftr-317	519	18	murphy	murphy	PROPN
ftr-317	519	19	v.	v.	ADP
ftr-317	519	20	i.r.s	i.r.s	PROPN
ftr-317	519	21	.	.	PUNCT
ftr-317	519	22	,	,	PUNCT
ftr-317	519	23	493	493	NUM
ftr-317	519	24	f.3d	f.3d	NUM
ftr-317	519	25	170	170	NUM
ftr-317	519	26	,	,	PUNCT
ftr-317	519	27	184–86	184–86	NUM
ftr-317	519	28	(	(	PUNCT
ftr-317	519	29	d.c	d.c	PROPN
ftr-317	519	30	.	.	PROPN
ftr-317	519	31	cir	cir	PROPN
ftr-317	519	32	.	.	PROPN
ftr-317	519	33	2007	2007	NUM
ftr-317	519	34	)	)	PUNCT
ftr-317	519	35	,	,	PUNCT
ftr-317	519	36	this	this	DET
ftr-317	519	37	time	time	NOUN
ftr-317	519	38	finding	find	VERB
ftr-317	519	39	that	that	SCONJ
ftr-317	519	40	the	the	DET
ftr-317	519	41	taxpayer	taxpayer	NOUN
ftr-317	519	42	had	have	VERB
ftr-317	519	43	gross	gross	ADJ
ftr-317	519	44	income	income	NOUN
ftr-317	519	45	even	even	ADV
ftr-317	519	46	if	if	SCONJ
ftr-317	519	47	the	the	DET
ftr-317	519	48	amounts	amount	NOUN
ftr-317	519	49	were	be	AUX
ftr-317	519	50	characterized	characterize	VERB
ftr-317	519	51	as	as	ADP
ftr-317	519	52	a	a	DET
ftr-317	519	53	recovery	recovery	NOUN
ftr-317	519	54	of	of	ADP
ftr-317	519	55	human	human	ADJ
ftr-317	519	56	capital	capital	NOUN
ftr-317	519	57	.	.	PUNCT
ftr-317	520	1	for	for	ADP
ftr-317	520	2	related	related	ADJ
ftr-317	520	3	analyses	analysis	NOUN
ftr-317	520	4	of	of	ADP
ftr-317	520	5	human	human	ADJ
ftr-317	520	6	capital	capital	NOUN
ftr-317	520	7	in	in	ADP
ftr-317	520	8	the	the	DET
ftr-317	520	9	context	context	NOUN
ftr-317	520	10	of	of	ADP
ftr-317	520	11	the	the	DET
ftr-317	520	12	cost	cost	NOUN
ftr-317	520	13	of	of	ADP
ftr-317	520	14	education	education	NOUN
ftr-317	520	15	,	,	PUNCT
ftr-317	520	16	see	see	VERB
ftr-317	520	17	generally	generally	ADV
ftr-317	520	18	jennifer	jennifer	PROPN
ftr-317	520	19	j.s	j.s	PROPN
ftr-317	520	20	.	.	PROPN
ftr-317	520	21	brooks	brooks	PROPN
ftr-317	520	22	,	,	PUNCT
ftr-317	520	23	taxation	taxation	NOUN
ftr-317	520	24	and	and	CCONJ
ftr-317	520	25	human	human	ADJ
ftr-317	520	26	capital	capital	NOUN
ftr-317	520	27	,	,	PUNCT
ftr-317	520	28	13	13	NUM
ftr-317	520	29	am	am	NOUN
ftr-317	520	30	.	.	PUNCT
ftr-317	521	1	j.	j.	PROPN
ftr-317	521	2	tax	tax	PROPN
ftr-317	521	3	pol‘y	pol‘y	PROPN
ftr-317	521	4	189	189	NUM
ftr-317	521	5	(	(	PUNCT
ftr-317	521	6	1996	1996	NUM
ftr-317	521	7	)	)	PUNCT
ftr-317	521	8	;	;	PUNCT
ftr-317	521	9	david	david	PROPN
ftr-317	521	10	s.	s.	PROPN
ftr-317	521	11	davenport	davenport	PROPN
ftr-317	521	12	,	,	PUNCT
ftr-317	521	13	education	education	NOUN
ftr-317	521	14	and	and	CCONJ
ftr-317	521	15	human	human	ADJ
ftr-317	521	16	capital	capital	NOUN
ftr-317	521	17	:	:	PUNCT
ftr-317	521	18	pursuing	pursue	VERB
ftr-317	521	19	an	an	DET
ftr-317	521	20	126	126	NUM
ftr-317	521	21	florida	florida	PROPN
ftr-317	521	22	tax	tax	NOUN
ftr-317	521	23	review	review	NOUN
ftr-317	522	1	[	[	X
ftr-317	522	2	vol	vol	NOUN
ftr-317	522	3	.	.	PUNCT
ftr-317	523	1	13:3	13:3	NUM
ftr-317	523	2	provided	provide	VERB
ftr-317	523	3	as	as	ADP
ftr-317	523	4	part	part	NOUN
ftr-317	523	5	of	of	ADP
ftr-317	523	6	an	an	DET
ftr-317	523	7	established	establish	VERB
ftr-317	523	8	business	business	NOUN
ftr-317	523	9	because	because	SCONJ
ftr-317	523	10	in	in	ADP
ftr-317	523	11	the	the	DET
ftr-317	523	12	scenario	scenario	NOUN
ftr-317	523	13	involving	involve	VERB
ftr-317	523	14	the	the	DET
ftr-317	523	15	salesman	salesman	NOUN
ftr-317	523	16	and	and	CCONJ
ftr-317	523	17	the	the	DET
ftr-317	523	18	professor	professor	NOUN
ftr-317	523	19	,	,	PUNCT
ftr-317	523	20	the	the	DET
ftr-317	523	21	services	service	NOUN
ftr-317	523	22	exchanged	exchange	VERB
ftr-317	523	23	were	be	AUX
ftr-317	523	24	not	not	PART
ftr-317	523	25	a	a	DET
ftr-317	523	26	part	part	NOUN
ftr-317	523	27	of	of	ADP
ftr-317	523	28	either	either	CCONJ
ftr-317	523	29	the	the	DET
ftr-317	523	30	salesman‘s	salesman‘s	NOUN
ftr-317	523	31	or	or	CCONJ
ftr-317	523	32	the	the	DET
ftr-317	523	33	professor‘s	professor‘s	NOUN
ftr-317	523	34	established	establish	VERB
ftr-317	523	35	business	business	NOUN
ftr-317	523	36	and	and	CCONJ
ftr-317	523	37	professor	professor	NOUN
ftr-317	523	38	kahn	kahn	PROPN
ftr-317	523	39	nevertheless	nevertheless	ADV
ftr-317	523	40	found	find	VERB
ftr-317	523	41	that	that	SCONJ
ftr-317	523	42	the	the	DET
ftr-317	523	43	exchange	exchange	NOUN
ftr-317	523	44	of	of	ADP
ftr-317	523	45	window	window	NOUN
ftr-317	523	46	-	-	PUNCT
ftr-317	523	47	fixing	fixing	NOUN
ftr-317	523	48	for	for	ADP
ftr-317	523	49	chess	chess	NOUN
ftr-317	523	50	lessons	lesson	NOUN
ftr-317	523	51	occurred	occur	VERB
ftr-317	523	52	―in	―in	NOUN
ftr-317	523	53	a	a	DET
ftr-317	523	54	commercial	commercial	ADJ
ftr-317	523	55	zone.‖	zone.‖	NUM
ftr-317	523	56	69	69	NUM
ftr-317	523	57	it	it	PRON
ftr-317	523	58	also	also	ADV
ftr-317	523	59	can	can	AUX
ftr-317	523	60	not	not	PART
ftr-317	523	61	be	be	AUX
ftr-317	523	62	because	because	SCONJ
ftr-317	523	63	each	each	DET
ftr-317	523	64	party	party	NOUN
ftr-317	523	65	to	to	ADP
ftr-317	523	66	the	the	DET
ftr-317	523	67	exchange	exchange	NOUN
ftr-317	523	68	could	could	AUX
ftr-317	523	69	have	have	AUX
ftr-317	523	70	charged	charge	VERB
ftr-317	523	71	for	for	ADP
ftr-317	523	72	his	his	PRON
ftr-317	523	73	work	work	NOUN
ftr-317	523	74	.	.	PUNCT
ftr-317	524	1	like	like	ADP
ftr-317	524	2	home	home	NOUN
ftr-317	524	3	repairs	repair	NOUN
ftr-317	524	4	and	and	CCONJ
ftr-317	524	5	chess	chess	NOUN
ftr-317	524	6	lessons	lesson	NOUN
ftr-317	524	7	,	,	PUNCT
ftr-317	524	8	the	the	DET
ftr-317	524	9	housekeeping	housekeeping	NOUN
ftr-317	524	10	chores	chore	NOUN
ftr-317	524	11	exchanged	exchange	VERB
ftr-317	524	12	by	by	ADP
ftr-317	524	13	the	the	DET
ftr-317	524	14	roommates	roommate	NOUN
ftr-317	524	15	,	,	PUNCT
ftr-317	524	16	gardening	gardening	NOUN
ftr-317	524	17	chores	chore	NOUN
ftr-317	524	18	exchanged	exchange	VERB
ftr-317	524	19	by	by	ADP
ftr-317	524	20	the	the	DET
ftr-317	524	21	gardeners	gardener	NOUN
ftr-317	524	22	,	,	PUNCT
ftr-317	524	23	the	the	DET
ftr-317	524	24	babysitting	babysitting	NOUN
ftr-317	524	25	exchanged	exchange	VERB
ftr-317	524	26	by	by	ADP
ftr-317	524	27	the	the	DET
ftr-317	524	28	parents	parent	NOUN
ftr-317	524	29	,	,	PUNCT
ftr-317	524	30	and	and	CCONJ
ftr-317	524	31	teaching	teaching	NOUN
ftr-317	524	32	exchanged	exchange	VERB
ftr-317	524	33	by	by	ADP
ftr-317	524	34	the	the	DET
ftr-317	524	35	home	home	NOUN
ftr-317	524	36	schooling	schooling	NOUN
ftr-317	524	37	language	language	NOUN
ftr-317	524	38	teachers	teacher	NOUN
ftr-317	524	39	all	all	PRON
ftr-317	524	40	involve	involve	VERB
ftr-317	524	41	services	service	NOUN
ftr-317	524	42	for	for	ADP
ftr-317	524	43	which	which	PRON
ftr-317	524	44	a	a	DET
ftr-317	524	45	commercial	commercial	ADJ
ftr-317	524	46	market	market	NOUN
ftr-317	524	47	exists	exist	VERB
ftr-317	524	48	.	.	PUNCT
ftr-317	525	1	since	since	SCONJ
ftr-317	525	2	we	we	PRON
ftr-317	525	3	can	can	AUX
ftr-317	525	4	point	point	VERB
ftr-317	525	5	to	to	ADP
ftr-317	525	6	no	no	DET
ftr-317	525	7	aspect	aspect	NOUN
ftr-317	525	8	of	of	ADP
ftr-317	525	9	the	the	DET
ftr-317	525	10	various	various	ADJ
ftr-317	525	11	transactions	transaction	NOUN
ftr-317	525	12	that	that	PRON
ftr-317	525	13	explains	explain	VERB
ftr-317	525	14	why	why	SCONJ
ftr-317	525	15	the	the	DET
ftr-317	525	16	zones	zone	NOUN
ftr-317	525	17	in	in	ADP
ftr-317	525	18	which	which	PRON
ftr-317	525	19	they	they	PRON
ftr-317	525	20	occur	occur	VERB
ftr-317	525	21	are	be	AUX
ftr-317	525	22	commercial	commercial	ADJ
ftr-317	525	23	in	in	ADP
ftr-317	525	24	some	some	DET
ftr-317	525	25	cases	case	NOUN
ftr-317	525	26	but	but	CCONJ
ftr-317	525	27	not	not	PART
ftr-317	525	28	in	in	ADP
ftr-317	525	29	others	other	NOUN
ftr-317	525	30	,	,	PUNCT
ftr-317	525	31	and	and	CCONJ
ftr-317	525	32	professor	professor	NOUN
ftr-317	525	33	kahn	kahn	PROPN
ftr-317	525	34	offers	offer	VERB
ftr-317	525	35	no	no	DET
ftr-317	525	36	definition	definition	NOUN
ftr-317	525	37	or	or	CCONJ
ftr-317	525	38	explanation	explanation	NOUN
ftr-317	525	39	of	of	ADP
ftr-317	525	40	the	the	DET
ftr-317	525	41	term	term	NOUN
ftr-317	525	42	,	,	PUNCT
ftr-317	525	43	we	we	PRON
ftr-317	525	44	are	be	AUX
ftr-317	525	45	drawn	draw	VERB
ftr-317	525	46	to	to	ADP
ftr-317	525	47	the	the	DET
ftr-317	525	48	conclusion	conclusion	NOUN
ftr-317	525	49	that	that	SCONJ
ftr-317	525	50	the	the	DET
ftr-317	525	51	commercial	commercial	ADJ
ftr-317	525	52	/	/	SYM
ftr-317	525	53	noncommercial	noncommercial	ADJ
ftr-317	525	54	rule	rule	NOUN
ftr-317	525	55	does	do	AUX
ftr-317	525	56	not	not	PART
ftr-317	525	57	help	help	VERB
ftr-317	525	58	us	we	PRON
ftr-317	525	59	understand	understand	VERB
ftr-317	525	60	those	those	DET
ftr-317	525	61	results	result	NOUN
ftr-317	525	62	.	.	PUNCT
ftr-317	526	1	the	the	DET
ftr-317	526	2	promise	promise	NOUN
ftr-317	526	3	of	of	ADP
ftr-317	526	4	determinacy	determinacy	NOUN
ftr-317	526	5	offered	offer	VERB
ftr-317	526	6	by	by	ADP
ftr-317	526	7	the	the	DET
ftr-317	526	8	crafting	crafting	NOUN
ftr-317	526	9	of	of	ADP
ftr-317	526	10	a	a	DET
ftr-317	526	11	rule	rule	NOUN
ftr-317	526	12	is	be	AUX
ftr-317	526	13	unfulfilled	unfulfilled	ADJ
ftr-317	526	14	.	.	PUNCT
ftr-317	527	1	our	our	PRON
ftr-317	527	2	more	more	ADV
ftr-317	527	3	general	general	ADJ
ftr-317	527	4	point	point	NOUN
ftr-317	527	5	is	be	AUX
ftr-317	527	6	that	that	SCONJ
ftr-317	527	7	no	no	DET
ftr-317	527	8	single	single	ADJ
ftr-317	527	9	rule	rule	NOUN
ftr-317	527	10	can	can	AUX
ftr-317	527	11	determine	determine	VERB
ftr-317	527	12	the	the	DET
ftr-317	527	13	existence	existence	NOUN
ftr-317	527	14	of	of	ADP
ftr-317	527	15	income	income	NOUN
ftr-317	527	16	across	across	ADP
ftr-317	527	17	the	the	DET
ftr-317	527	18	great	great	ADJ
ftr-317	527	19	run	run	NOUN
ftr-317	527	20	of	of	ADP
ftr-317	527	21	human	human	ADJ
ftr-317	527	22	activity	activity	NOUN
ftr-317	527	23	.	.	PUNCT
ftr-317	528	1	any	any	DET
ftr-317	528	2	rule	rule	NOUN
ftr-317	528	3	would	would	AUX
ftr-317	528	4	fail	fail	VERB
ftr-317	528	5	to	to	PART
ftr-317	528	6	explain	explain	VERB
ftr-317	528	7	the	the	DET
ftr-317	528	8	result	result	NOUN
ftr-317	528	9	in	in	ADP
ftr-317	528	10	great	great	ADJ
ftr-317	528	11	swaths	swath	NOUN
ftr-317	528	12	of	of	ADP
ftr-317	528	13	human	human	ADJ
ftr-317	528	14	exchanges	exchange	NOUN
ftr-317	528	15	.	.	PUNCT
ftr-317	529	1	indeed	indeed	ADV
ftr-317	529	2	,	,	PUNCT
ftr-317	529	3	professor	professor	NOUN
ftr-317	529	4	kahn‘s	kahn‘s	PROPN
ftr-317	529	5	attempt	attempt	NOUN
ftr-317	529	6	to	to	PART
ftr-317	529	7	craft	craft	VERB
ftr-317	529	8	such	such	DET
ftr-317	529	9	a	a	DET
ftr-317	529	10	rule	rule	NOUN
ftr-317	529	11	vividly	vividly	ADV
ftr-317	529	12	demonstrates	demonstrate	VERB
ftr-317	529	13	that	that	SCONJ
ftr-317	529	14	,	,	PUNCT
ftr-317	529	15	as	as	SCONJ
ftr-317	529	16	even	even	ADV
ftr-317	529	17	the	the	DET
ftr-317	529	18	commercial	commercial	ADJ
ftr-317	529	19	/	/	SYM
ftr-317	529	20	noncommercial	noncommercial	ADJ
ftr-317	529	21	distinction	distinction	NOUN
ftr-317	529	22	is	be	AUX
ftr-317	529	23	insufficient	insufficient	ADJ
ftr-317	529	24	to	to	PART
ftr-317	529	25	explain	explain	VERB
ftr-317	529	26	the	the	DET
ftr-317	529	27	result	result	NOUN
ftr-317	529	28	in	in	ADP
ftr-317	529	29	the	the	DET
ftr-317	529	30	various	various	ADJ
ftr-317	529	31	exchanges	exchange	NOUN
ftr-317	529	32	he	he	PRON
ftr-317	529	33	posits	posit	VERB
ftr-317	529	34	without	without	ADP
ftr-317	529	35	the	the	DET
ftr-317	529	36	aid	aid	NOUN
ftr-317	529	37	of	of	ADP
ftr-317	529	38	a	a	DET
ftr-317	529	39	corollary	corollary	ADJ
ftr-317	529	40	principle	principle	NOUN
ftr-317	529	41	and	and	CCONJ
ftr-317	529	42	an	an	DET
ftr-317	529	43	additional	additional	ADJ
ftr-317	529	44	exception	exception	NOUN
ftr-317	529	45	.	.	PUNCT
ftr-317	530	1	our	our	PRON
ftr-317	530	2	thought	thought	NOUN
ftr-317	530	3	experiment	experiment	NOUN
ftr-317	530	4	thus	thus	ADV
ftr-317	530	5	lends	lend	VERB
ftr-317	530	6	support	support	NOUN
ftr-317	530	7	to	to	ADP
ftr-317	530	8	the	the	DET
ftr-317	530	9	claim	claim	NOUN
ftr-317	530	10	we	we	PRON
ftr-317	530	11	made	make	VERB
ftr-317	530	12	in	in	ADP
ftr-317	530	13	defining	define	VERB
ftr-317	530	14	income	income	NOUN
ftr-317	530	15	:	:	PUNCT
ftr-317	530	16	the	the	DET
ftr-317	530	17	definition	definition	NOUN
ftr-317	530	18	of	of	ADP
ftr-317	530	19	income	income	NOUN
ftr-317	530	20	is	be	AUX
ftr-317	530	21	most	most	ADV
ftr-317	530	22	aptly	aptly	ADV
ftr-317	530	23	analyzed	analyze	VERB
ftr-317	530	24	not	not	PART
ftr-317	530	25	as	as	ADP
ftr-317	530	26	a	a	DET
ftr-317	530	27	rule	rule	NOUN
ftr-317	530	28	but	but	CCONJ
ftr-317	530	29	as	as	ADP
ftr-317	530	30	a	a	DET
ftr-317	530	31	standard	standard	NOUN
ftr-317	530	32	.	.	PUNCT
ftr-317	531	1	as	as	SCONJ
ftr-317	531	2	we	we	PRON
ftr-317	531	3	have	have	AUX
ftr-317	531	4	suggested	suggest	VERB
ftr-317	531	5	,	,	PUNCT
ftr-317	531	6	transparency	transparency	NOUN
ftr-317	531	7	alone	alone	ADV
ftr-317	531	8	might	might	AUX
ftr-317	531	9	not	not	PART
ftr-317	531	10	suffice	suffice	VERB
ftr-317	531	11	to	to	PART
ftr-317	531	12	make	make	VERB
ftr-317	531	13	an	an	DET
ftr-317	531	14	income	income	NOUN
ftr-317	531	15	-	-	PUNCT
ftr-317	531	16	as	as	ADP
ftr-317	531	17	-	-	PUNCT
ftr-317	531	18	standard	standard	NOUN
ftr-317	531	19	superior	superior	ADJ
ftr-317	531	20	if	if	SCONJ
ftr-317	531	21	the	the	DET
ftr-317	531	22	indeterminacy	indeterminacy	NOUN
ftr-317	531	23	produced	produce	VERB
ftr-317	531	24	by	by	ADP
ftr-317	531	25	the	the	DET
ftr-317	531	26	rule	rule	NOUN
ftr-317	531	27	existed	exist	VERB
ftr-317	531	28	only	only	ADV
ftr-317	531	29	at	at	ADP
ftr-317	531	30	the	the	DET
ftr-317	531	31	margins	margin	NOUN
ftr-317	531	32	.	.	PUNCT
ftr-317	532	1	and	and	CCONJ
ftr-317	532	2	the	the	DET
ftr-317	532	3	types	type	NOUN
ftr-317	532	4	of	of	ADP
ftr-317	532	5	situations	situation	NOUN
ftr-317	532	6	addressed	address	VERB
ftr-317	532	7	in	in	ADP
ftr-317	532	8	professor	professor	NOUN
ftr-317	532	9	kahn‘s	kahn‘s	PROPN
ftr-317	532	10	scenarios	scenario	NOUN
ftr-317	532	11	might	might	AUX
ftr-317	532	12	be	be	AUX
ftr-317	532	13	thought	think	VERB
ftr-317	532	14	to	to	PART
ftr-317	532	15	lie	lie	VERB
ftr-317	532	16	at	at	ADP
ftr-317	532	17	the	the	DET
ftr-317	532	18	margins	margin	NOUN
ftr-317	532	19	.	.	PUNCT
ftr-317	533	1	after	after	ADV
ftr-317	533	2	all	all	ADV
ftr-317	533	3	,	,	PUNCT
ftr-317	533	4	many	many	ADJ
ftr-317	533	5	non	non	ADJ
ftr-317	533	6	-	-	ADJ
ftr-317	533	7	tax	tax	ADJ
ftr-317	533	8	scholars	scholar	NOUN
ftr-317	533	9	might	might	AUX
ftr-317	533	10	ask	ask	VERB
ftr-317	533	11	:	:	PUNCT
ftr-317	533	12	who	who	PRON
ftr-317	533	13	really	really	ADV
ftr-317	533	14	wonders	wonder	VERB
ftr-317	533	15	whether	whether	SCONJ
ftr-317	533	16	a	a	DET
ftr-317	533	17	kid	kid	NOUN
ftr-317	533	18	has	have	VERB
ftr-317	533	19	income	income	NOUN
ftr-317	533	20	when	when	SCONJ
ftr-317	533	21	his	his	PRON
ftr-317	533	22	dad	dad	NOUN
ftr-317	533	23	pays	pay	VERB
ftr-317	533	24	him	he	PRON
ftr-317	533	25	to	to	PART
ftr-317	533	26	do	do	VERB
ftr-317	533	27	chores	chore	NOUN
ftr-317	533	28	,	,	PUNCT
ftr-317	533	29	or	or	CCONJ
ftr-317	533	30	whether	whether	SCONJ
ftr-317	533	31	neighbors	neighbor	NOUN
ftr-317	533	32	who	who	PRON
ftr-317	533	33	exchange	exchange	VERB
ftr-317	533	34	babysitting	babysitte	VERB
ftr-317	533	35	or	or	CCONJ
ftr-317	533	36	gardening	gardening	NOUN
ftr-317	533	37	or	or	CCONJ
ftr-317	533	38	even	even	ADV
ftr-317	533	39	do	do	VERB
ftr-317	533	40	disparate	disparate	ADJ
ftr-317	533	41	things	thing	NOUN
ftr-317	533	42	for	for	ADP
ftr-317	533	43	one	one	NUM
ftr-317	533	44	another	another	DET
ftr-317	533	45	(	(	PUNCT
ftr-317	533	46	fix	fix	VERB
ftr-317	533	47	a	a	DET
ftr-317	533	48	window	window	NOUN
ftr-317	533	49	,	,	PUNCT
ftr-317	533	50	teach	teach	VERB
ftr-317	533	51	chess	chess	NOUN
ftr-317	533	52	)	)	PUNCT
ftr-317	533	53	,	,	PUNCT
ftr-317	533	54	have	have	VERB
ftr-317	533	55	income	income	NOUN
ftr-317	533	56	?	?	PUNCT
ftr-317	534	1	only	only	ADV
ftr-317	534	2	a	a	DET
ftr-317	534	3	tax	tax	NOUN
ftr-317	534	4	geek	geek	NOUN
ftr-317	534	5	would	would	AUX
ftr-317	534	6	think	think	VERB
ftr-317	534	7	that	that	SCONJ
ftr-317	534	8	such	such	ADJ
ftr-317	534	9	questions	question	NOUN
ftr-317	534	10	even	even	ADV
ftr-317	534	11	existed	exist	VERB
ftr-317	534	12	.	.	PUNCT
ftr-317	535	1	but	but	CCONJ
ftr-317	535	2	it	it	PRON
ftr-317	535	3	is	be	AUX
ftr-317	535	4	precisely	precisely	ADV
ftr-317	535	5	because	because	SCONJ
ftr-317	535	6	the	the	DET
ftr-317	535	7	no	no	DET
ftr-317	535	8	-	-	PUNCT
ftr-317	535	9	income	income	NOUN
ftr-317	535	10	answer	answer	NOUN
ftr-317	535	11	is	be	AUX
ftr-317	535	12	so	so	ADV
ftr-317	535	13	obvious	obvious	ADJ
ftr-317	535	14	to	to	ADP
ftr-317	535	15	so	so	ADV
ftr-317	535	16	many	many	ADJ
ftr-317	535	17	people	people	NOUN
ftr-317	535	18	,	,	PUNCT
ftr-317	535	19	and	and	CCONJ
ftr-317	535	20	so	so	ADV
ftr-317	535	21	troubling	troubling	ADJ
ftr-317	535	22	to	to	ADP
ftr-317	535	23	tax	tax	NOUN
ftr-317	535	24	scholars	scholar	NOUN
ftr-317	535	25	,	,	PUNCT
ftr-317	535	26	70	70	NUM
ftr-317	536	1	that	that	SCONJ
ftr-317	536	2	the	the	DET
ftr-317	536	3	income	income	NOUN
ftr-317	536	4	-	-	PUNCT
ftr-317	536	5	as	as	ADP
ftr-317	536	6	-	-	PUNCT
ftr-317	536	7	standard	standard	ADJ
ftr-317	536	8	ideal	ideal	ADJ
ftr-317	536	9	income	income	NOUN
ftr-317	536	10	tax	tax	NOUN
ftr-317	536	11	and	and	CCONJ
ftr-317	536	12	a	a	DET
ftr-317	536	13	sensible	sensible	ADJ
ftr-317	536	14	tax	tax	NOUN
ftr-317	536	15	policy	policy	NOUN
ftr-317	536	16	,	,	PUNCT
ftr-317	536	17	42	42	NUM
ftr-317	536	18	case	case	NOUN
ftr-317	536	19	w.	w.	NOUN
ftr-317	536	20	res	res	PROPN
ftr-317	536	21	.	.	PUNCT
ftr-317	536	22	l.	l.	PROPN
ftr-317	536	23	rev	rev	PROPN
ftr-317	536	24	.	.	PROPN
ftr-317	537	1	793	793	NUM
ftr-317	537	2	(	(	PUNCT
ftr-317	537	3	1992	1992	NUM
ftr-317	537	4	)	)	PUNCT
ftr-317	537	5	;	;	PUNCT
ftr-317	538	1	joseph	joseph	PROPN
ftr-317	538	2	m.	m.	PROPN
ftr-317	538	3	dodge	dodge	PROPN
ftr-317	538	4	,	,	PUNCT
ftr-317	538	5	taxing	tax	VERB
ftr-317	538	6	human	human	ADJ
ftr-317	538	7	capital	capital	NOUN
ftr-317	538	8	acquisition	acquisition	NOUN
ftr-317	538	9	costs	cost	NOUN
ftr-317	538	10	—	—	PUNCT
ftr-317	538	11	or	or	CCONJ
ftr-317	538	12	why	why	SCONJ
ftr-317	538	13	costs	cost	NOUN
ftr-317	538	14	of	of	ADP
ftr-317	538	15	higher	high	ADJ
ftr-317	538	16	education	education	NOUN
ftr-317	538	17	should	should	AUX
ftr-317	538	18	not	not	PART
ftr-317	538	19	be	be	AUX
ftr-317	538	20	deducted	deduct	VERB
ftr-317	538	21	or	or	CCONJ
ftr-317	538	22	amortized	amortize	VERB
ftr-317	538	23	,	,	PUNCT
ftr-317	538	24	54	54	NUM
ftr-317	538	25	ohio	ohio	PROPN
ftr-317	538	26	st	st	PROPN
ftr-317	538	27	.	.	PROPN
ftr-317	538	28	l.	l.	PROPN
ftr-317	538	29	j.	j.	PROPN
ftr-317	538	30	927	927	NUM
ftr-317	538	31	(	(	PUNCT
ftr-317	538	32	1993	1993	NUM
ftr-317	538	33	)	)	PUNCT
ftr-317	538	34	.	.	PUNCT
ftr-317	539	1	69	69	NUM
ftr-317	539	2	.	.	PUNCT
ftr-317	540	1	kahn	kahn	PROPN
ftr-317	540	2	,	,	PUNCT
ftr-317	540	3	exclusion	exclusion	NOUN
ftr-317	540	4	from	from	ADP
ftr-317	540	5	income	income	NOUN
ftr-317	540	6	,	,	PUNCT
ftr-317	540	7	supra	supra	PROPN
ftr-317	540	8	note	note	NOUN
ftr-317	540	9	1	1	NUM
ftr-317	540	10	,	,	PUNCT
ftr-317	540	11	at	at	ADP
ftr-317	540	12	694	694	NUM
ftr-317	540	13	.	.	PUNCT
ftr-317	540	14	70	70	NUM
ftr-317	540	15	.	.	PUNCT
ftr-317	541	1	the	the	DET
ftr-317	541	2	fact	fact	NOUN
ftr-317	541	3	that	that	SCONJ
ftr-317	541	4	very	very	ADV
ftr-317	541	5	highly	highly	ADV
ftr-317	541	6	respected	respect	VERB
ftr-317	541	7	tax	tax	NOUN
ftr-317	541	8	scholars	scholar	NOUN
ftr-317	541	9	are	be	AUX
ftr-317	541	10	troubled	trouble	VERB
ftr-317	541	11	by	by	ADP
ftr-317	541	12	these	these	DET
ftr-317	541	13	issues	issue	NOUN
ftr-317	541	14	is	be	AUX
ftr-317	541	15	evidenced	evidence	VERB
ftr-317	541	16	by	by	ADP
ftr-317	541	17	professor	professor	NOUN
ftr-317	541	18	kahn‘s	kahn‘s	PROPN
ftr-317	541	19	article	article	NOUN
ftr-317	541	20	as	as	ADV
ftr-317	541	21	well	well	ADV
ftr-317	541	22	as	as	ADP
ftr-317	541	23	by	by	ADP
ftr-317	541	24	the	the	DET
ftr-317	541	25	efforts	effort	NOUN
ftr-317	541	26	of	of	ADP
ftr-317	541	27	other	other	ADJ
ftr-317	541	28	2012	2012	NUM
ftr-317	541	29	]	]	PUNCT
ftr-317	541	30	the	the	DET
ftr-317	541	31	definition	definition	NOUN
ftr-317	541	32	of	of	ADP
ftr-317	541	33	income	income	NOUN
ftr-317	541	34	127	127	NUM
ftr-317	541	35	approach	approach	NOUN
ftr-317	541	36	is	be	AUX
ftr-317	541	37	apt	apt	ADJ
ftr-317	541	38	.	.	PUNCT
ftr-317	542	1	the	the	DET
ftr-317	542	2	types	type	NOUN
ftr-317	542	3	of	of	ADP
ftr-317	542	4	exchanges	exchange	NOUN
ftr-317	542	5	represented	represent	VERB
ftr-317	542	6	by	by	ADP
ftr-317	542	7	the	the	DET
ftr-317	542	8	scenarios	scenario	NOUN
ftr-317	542	9	in	in	ADP
ftr-317	542	10	which	which	PRON
ftr-317	542	11	professor	professor	NOUN
ftr-317	542	12	kahn	kahn	PROPN
ftr-317	542	13	finds	find	VERB
ftr-317	542	14	no	no	DET
ftr-317	542	15	income	income	NOUN
ftr-317	542	16	are	be	AUX
ftr-317	542	17	the	the	DET
ftr-317	542	18	norm	norm	NOUN
ftr-317	542	19	in	in	ADP
ftr-317	542	20	civil	civil	ADJ
ftr-317	542	21	society	society	NOUN
ftr-317	542	22	,	,	PUNCT
ftr-317	542	23	not	not	PART
ftr-317	542	24	the	the	DET
ftr-317	542	25	exception	exception	NOUN
ftr-317	542	26	.	.	PUNCT
ftr-317	543	1	people	people	NOUN
ftr-317	543	2	do	do	VERB
ftr-317	543	3	things	thing	NOUN
ftr-317	543	4	for	for	ADP
ftr-317	543	5	one	one	NUM
ftr-317	543	6	another	another	DET
ftr-317	543	7	all	all	DET
ftr-317	543	8	the	the	DET
ftr-317	543	9	time	time	NOUN
ftr-317	543	10	,	,	PUNCT
ftr-317	543	11	and	and	CCONJ
ftr-317	543	12	they	they	PRON
ftr-317	543	13	do	do	VERB
ftr-317	543	14	those	those	DET
ftr-317	543	15	things	thing	NOUN
ftr-317	543	16	not	not	PART
ftr-317	543	17	necessarily	necessarily	ADV
ftr-317	543	18	out	out	ADP
ftr-317	543	19	of	of	ADP
ftr-317	543	20	detached	detached	ADJ
ftr-317	543	21	and	and	CCONJ
ftr-317	543	22	disinterested	disinterested	ADJ
ftr-317	543	23	generosity	generosity	NOUN
ftr-317	543	24	but	but	CCONJ
ftr-317	543	25	out	out	ADP
ftr-317	543	26	of	of	ADP
ftr-317	543	27	social	social	ADJ
ftr-317	543	28	convention	convention	NOUN
ftr-317	543	29	and	and	CCONJ
ftr-317	543	30	expectation	expectation	NOUN
ftr-317	543	31	.	.	PUNCT
ftr-317	544	1	observance	observance	NOUN
ftr-317	544	2	of	of	ADP
ftr-317	544	3	norms	norm	NOUN
ftr-317	544	4	makes	make	VERB
ftr-317	544	5	us	we	PRON
ftr-317	544	6	better	well	ADJ
ftr-317	544	7	off	off	ADP
ftr-317	544	8	and	and	CCONJ
ftr-317	544	9	thus	thus	ADV
ftr-317	544	10	arguably	arguably	ADV
ftr-317	544	11	constitutes	constitute	VERB
ftr-317	544	12	an	an	DET
ftr-317	544	13	accession	accession	NOUN
ftr-317	544	14	to	to	ADP
ftr-317	544	15	our	our	PRON
ftr-317	544	16	wealth	wealth	NOUN
ftr-317	544	17	,	,	PUNCT
ftr-317	544	18	but	but	CCONJ
ftr-317	544	19	it	it	PRON
ftr-317	544	20	should	should	AUX
ftr-317	544	21	not	not	PART
ftr-317	544	22	be	be	AUX
ftr-317	544	23	taxed	tax	VERB
ftr-317	544	24	.	.	PUNCT
ftr-317	545	1	the	the	DET
ftr-317	545	2	problem	problem	NOUN
ftr-317	545	3	for	for	ADP
ftr-317	545	4	tax	tax	NOUN
ftr-317	545	5	scholars	scholar	NOUN
ftr-317	545	6	is	be	AUX
ftr-317	545	7	that	that	SCONJ
ftr-317	545	8	a	a	DET
ftr-317	545	9	tax	tax	NOUN
ftr-317	545	10	law	law	NOUN
ftr-317	545	11	that	that	PRON
ftr-317	545	12	defines	define	VERB
ftr-317	545	13	income	income	NOUN
ftr-317	545	14	as	as	ADP
ftr-317	545	15	―accessions	―accession	NOUN
ftr-317	545	16	to	to	ADP
ftr-317	545	17	wealth	wealth	NOUN
ftr-317	545	18	,	,	PUNCT
ftr-317	545	19	clearly	clearly	ADV
ftr-317	545	20	realized	realize	VERB
ftr-317	545	21	,	,	PUNCT
ftr-317	545	22	and	and	CCONJ
ftr-317	545	23	over	over	ADP
ftr-317	545	24	which	which	PRON
ftr-317	545	25	the	the	DET
ftr-317	545	26	taxpayers	taxpayer	NOUN
ftr-317	545	27	have	have	AUX
ftr-317	545	28	complete	complete	ADJ
ftr-317	545	29	dominion,‖	dominion,‖	PROPN
ftr-317	545	30	71	71	NUM
ftr-317	545	31	would	would	AUX
ftr-317	545	32	have	have	VERB
ftr-317	545	33	to	to	PART
ftr-317	545	34	treat	treat	VERB
ftr-317	545	35	such	such	ADJ
ftr-317	545	36	accessions	accession	NOUN
ftr-317	545	37	as	as	ADP
ftr-317	545	38	gross	gross	ADJ
ftr-317	545	39	income	income	NOUN
ftr-317	545	40	if	if	SCONJ
ftr-317	545	41	that	that	DET
ftr-317	545	42	definition	definition	NOUN
ftr-317	545	43	were	be	AUX
ftr-317	545	44	interpreted	interpret	VERB
ftr-317	545	45	as	as	ADP
ftr-317	545	46	a	a	DET
ftr-317	545	47	rule	rule	NOUN
ftr-317	545	48	.	.	PUNCT
ftr-317	546	1	like	like	ADP
ftr-317	546	2	the	the	DET
ftr-317	546	3	first	first	ADJ
ftr-317	546	4	-	-	PUNCT
ftr-317	546	5	year	year	NOUN
ftr-317	546	6	law	law	NOUN
ftr-317	546	7	student	student	NOUN
ftr-317	546	8	who	who	PRON
ftr-317	546	9	suddenly	suddenly	ADV
ftr-317	546	10	sees	see	VERB
ftr-317	546	11	torts	tort	NOUN
ftr-317	546	12	everywhere	everywhere	ADV
ftr-317	546	13	when	when	SCONJ
ftr-317	546	14	she	she	PRON
ftr-317	546	15	takes	take	VERB
ftr-317	546	16	torts	tort	NOUN
ftr-317	546	17	,	,	PUNCT
ftr-317	546	18	the	the	DET
ftr-317	546	19	law	law	NOUN
ftr-317	546	20	student	student	NOUN
ftr-317	546	21	first	first	ADV
ftr-317	546	22	exposed	expose	VERB
ftr-317	546	23	to	to	ADP
ftr-317	546	24	the	the	DET
ftr-317	546	25	concept	concept	NOUN
ftr-317	546	26	of	of	ADP
ftr-317	546	27	income	income	NOUN
ftr-317	546	28	as	as	SCONJ
ftr-317	546	29	defined	define	VERB
ftr-317	546	30	in	in	ADP
ftr-317	546	31	glenshaw	glenshaw	ADJ
ftr-317	546	32	glass	glass	NOUN
ftr-317	546	33	can	can	AUX
ftr-317	546	34	see	see	VERB
ftr-317	546	35	income	income	NOUN
ftr-317	546	36	everywhere	everywhere	ADV
ftr-317	546	37	too	too	ADV
ftr-317	546	38	.	.	PUNCT
ftr-317	547	1	the	the	DET
ftr-317	547	2	torts	torts	PROPN
ftr-317	547	3	student	student	NOUN
ftr-317	547	4	comes	come	VERB
ftr-317	547	5	to	to	PART
ftr-317	547	6	understand	understand	VERB
ftr-317	547	7	that	that	SCONJ
ftr-317	547	8	not	not	PART
ftr-317	547	9	every	every	DET
ftr-317	547	10	instance	instance	NOUN
ftr-317	547	11	of	of	ADP
ftr-317	547	12	preventable	preventable	ADJ
ftr-317	547	13	harm	harm	NOUN
ftr-317	547	14	represents	represent	VERB
ftr-317	547	15	an	an	DET
ftr-317	547	16	actionable	actionable	ADJ
ftr-317	547	17	tort	tort	NOUN
ftr-317	547	18	because	because	SCONJ
ftr-317	547	19	she	she	PRON
ftr-317	547	20	comes	come	VERB
ftr-317	547	21	to	to	PART
ftr-317	547	22	understand	understand	VERB
ftr-317	547	23	that	that	SCONJ
ftr-317	547	24	due	due	ADJ
ftr-317	547	25	care	care	NOUN
ftr-317	547	26	,	,	PUNCT
ftr-317	547	27	or	or	CCONJ
ftr-317	547	28	its	its	PRON
ftr-317	547	29	converse	converse	NOUN
ftr-317	547	30	,	,	PUNCT
ftr-317	547	31	negligence	negligence	NOUN
ftr-317	547	32	,	,	PUNCT
ftr-317	547	33	is	be	AUX
ftr-317	547	34	a	a	DET
ftr-317	547	35	standard	standard	NOUN
ftr-317	547	36	.	.	PUNCT
ftr-317	548	1	the	the	DET
ftr-317	548	2	tax	tax	NOUN
ftr-317	548	3	student	student	NOUN
ftr-317	548	4	has	have	AUX
ftr-317	548	5	no	no	PRON
ftr-317	548	6	similarly	similarly	ADV
ftr-317	548	7	clarifying	clarify	VERB
ftr-317	548	8	explanation	explanation	NOUN
ftr-317	548	9	.	.	PUNCT
ftr-317	549	1	she	she	PRON
ftr-317	549	2	assumes	assume	VERB
ftr-317	549	3	that	that	SCONJ
ftr-317	549	4	the	the	DET
ftr-317	549	5	definition	definition	NOUN
ftr-317	549	6	of	of	ADP
ftr-317	549	7	income	income	NOUN
ftr-317	549	8	is	be	AUX
ftr-317	549	9	a	a	DET
ftr-317	549	10	rule	rule	NOUN
ftr-317	549	11	not	not	PART
ftr-317	549	12	only	only	ADV
ftr-317	549	13	because	because	SCONJ
ftr-317	549	14	it	it	PRON
ftr-317	549	15	is	be	AUX
ftr-317	549	16	framed	frame	VERB
ftr-317	549	17	as	as	ADP
ftr-317	549	18	a	a	DET
ftr-317	549	19	rule	rule	NOUN
ftr-317	549	20	but	but	CCONJ
ftr-317	549	21	because	because	SCONJ
ftr-317	549	22	so	so	ADV
ftr-317	549	23	much	much	ADJ
ftr-317	549	24	of	of	ADP
ftr-317	549	25	the	the	DET
ftr-317	549	26	tax	tax	NOUN
ftr-317	549	27	law	law	NOUN
ftr-317	549	28	is	be	AUX
ftr-317	549	29	composed	compose	VERB
ftr-317	549	30	of	of	ADP
ftr-317	549	31	rules	rule	NOUN
ftr-317	549	32	.	.	PUNCT
ftr-317	550	1	why	why	SCONJ
ftr-317	550	2	would	would	AUX
ftr-317	550	3	there	there	PRON
ftr-317	550	4	be	be	AUX
ftr-317	550	5	a	a	DET
ftr-317	550	6	10,000	10,000	NUM
ftr-317	550	7	-	-	PUNCT
ftr-317	550	8	plus	plus	CCONJ
ftr-317	550	9	page	page	NOUN
ftr-317	550	10	statute	statute	NOUN
ftr-317	550	11	if	if	SCONJ
ftr-317	550	12	not	not	PART
ftr-317	550	13	to	to	PART
ftr-317	550	14	set	set	VERB
ftr-317	550	15	forth	forth	ADP
ftr-317	550	16	all	all	DET
ftr-317	550	17	the	the	DET
ftr-317	550	18	rules	rule	NOUN
ftr-317	550	19	?	?	PUNCT
ftr-317	551	1	and	and	CCONJ
ftr-317	551	2	of	of	ADP
ftr-317	551	3	course	course	NOUN
ftr-317	551	4	there	there	PRON
ftr-317	551	5	are	be	VERB
ftr-317	551	6	many	many	ADJ
ftr-317	551	7	,	,	PUNCT
ftr-317	551	8	many	many	ADJ
ftr-317	551	9	rules	rule	NOUN
ftr-317	551	10	in	in	ADP
ftr-317	551	11	tax	tax	NOUN
ftr-317	551	12	.	.	PUNCT
ftr-317	552	1	but	but	CCONJ
ftr-317	552	2	a	a	DET
ftr-317	552	3	view	view	NOUN
ftr-317	552	4	of	of	ADP
ftr-317	552	5	the	the	DET
ftr-317	552	6	tax	tax	NOUN
ftr-317	552	7	law	law	NOUN
ftr-317	552	8	as	as	ADP
ftr-317	552	9	consisting	consist	VERB
ftr-317	552	10	exclusively	exclusively	ADV
ftr-317	552	11	and	and	CCONJ
ftr-317	552	12	uniformly	uniformly	ADV
ftr-317	552	13	of	of	ADP
ftr-317	552	14	rules	rule	NOUN
ftr-317	552	15	creates	create	VERB
ftr-317	552	16	a	a	DET
ftr-317	552	17	situation	situation	NOUN
ftr-317	552	18	in	in	ADP
ftr-317	552	19	which	which	PRON
ftr-317	552	20	there	there	PRON
ftr-317	552	21	is	be	VERB
ftr-317	552	22	no	no	DET
ftr-317	552	23	theoretically	theoretically	ADV
ftr-317	552	24	satisfactory	satisfactory	ADJ
ftr-317	552	25	way	way	NOUN
ftr-317	552	26	of	of	ADP
ftr-317	552	27	arriving	arrive	VERB
ftr-317	552	28	at	at	ADP
ftr-317	552	29	a	a	DET
ftr-317	552	30	no	no	DET
ftr-317	552	31	-	-	PUNCT
ftr-317	552	32	income	income	NOUN
ftr-317	552	33	result	result	NOUN
ftr-317	552	34	in	in	ADP
ftr-317	552	35	the	the	DET
ftr-317	552	36	scenarios	scenario	NOUN
ftr-317	552	37	in	in	ADP
ftr-317	552	38	which	which	PRON
ftr-317	552	39	professor	professor	NOUN
ftr-317	552	40	kahn	kahn	PROPN
ftr-317	552	41	arrives	arrive	VERB
ftr-317	552	42	at	at	ADP
ftr-317	552	43	such	such	DET
ftr-317	552	44	a	a	DET
ftr-317	552	45	result	result	NOUN
ftr-317	552	46	save	save	NOUN
ftr-317	552	47	for	for	ADP
ftr-317	552	48	the	the	DET
ftr-317	552	49	creation	creation	NOUN
ftr-317	552	50	of	of	ADP
ftr-317	552	51	more	more	ADJ
ftr-317	552	52	rules	rule	NOUN
ftr-317	552	53	.	.	PUNCT
ftr-317	553	1	as	as	SCONJ
ftr-317	553	2	we	we	PRON
ftr-317	553	3	have	have	AUX
ftr-317	553	4	seen	see	VERB
ftr-317	553	5	with	with	ADP
ftr-317	553	6	professor	professor	NOUN
ftr-317	553	7	kahn‘s	kahn‘s	PROPN
ftr-317	553	8	attempt	attempt	NOUN
ftr-317	553	9	at	at	ADP
ftr-317	553	10	creating	create	VERB
ftr-317	553	11	the	the	DET
ftr-317	553	12	commercial	commercial	ADJ
ftr-317	553	13	/	/	SYM
ftr-317	553	14	non	non	ADJ
ftr-317	553	15	-	-	ADJ
ftr-317	553	16	commercial	commercial	ADJ
ftr-317	553	17	rule	rule	NOUN
ftr-317	553	18	,	,	PUNCT
ftr-317	553	19	defining	define	VERB
ftr-317	553	20	income	income	NOUN
ftr-317	553	21	as	as	ADP
ftr-317	553	22	a	a	DET
ftr-317	553	23	rule	rule	NOUN
ftr-317	553	24	only	only	ADV
ftr-317	553	25	begets	beget	VERB
ftr-317	553	26	more	more	ADJ
ftr-317	553	27	rules	rule	NOUN
ftr-317	553	28	or	or	CCONJ
ftr-317	553	29	exceptions	exception	NOUN
ftr-317	553	30	thereto	thereto	VERB
ftr-317	553	31	without	without	ADP
ftr-317	553	32	necessarily	necessarily	ADV
ftr-317	553	33	producing	produce	VERB
ftr-317	553	34	more	more	ADJ
ftr-317	553	35	determinacy	determinacy	NOUN
ftr-317	553	36	at	at	ADP
ftr-317	553	37	the	the	DET
ftr-317	553	38	end	end	NOUN
ftr-317	553	39	.	.	PUNCT
ftr-317	554	1	72	72	NUM
ftr-317	554	2	noted	note	VERB
ftr-317	554	3	scholars	scholar	NOUN
ftr-317	554	4	who	who	PRON
ftr-317	554	5	have	have	AUX
ftr-317	554	6	addressed	address	VERB
ftr-317	554	7	similar	similar	ADJ
ftr-317	554	8	questions	question	NOUN
ftr-317	554	9	,	,	PUNCT
ftr-317	554	10	particularly	particularly	ADV
ftr-317	554	11	when	when	SCONJ
ftr-317	554	12	they	they	PRON
ftr-317	554	13	involved	involve	VERB
ftr-317	554	14	home	home	NOUN
ftr-317	554	15	-	-	PUNCT
ftr-317	554	16	run	run	NOUN
ftr-317	554	17	breaking	break	VERB
ftr-317	554	18	baseballs	baseball	NOUN
ftr-317	554	19	.	.	PUNCT
ftr-317	554	20	zelenak	zelenak	PROPN
ftr-317	554	21	&	&	CCONJ
ftr-317	554	22	mcmahon	mcmahon	PROPN
ftr-317	554	23	,	,	PUNCT
ftr-317	554	24	taxing	tax	VERB
ftr-317	554	25	baseballs	baseball	NOUN
ftr-317	554	26	,	,	PUNCT
ftr-317	554	27	supra	supra	PROPN
ftr-317	554	28	note	note	NOUN
ftr-317	554	29	6	6	NUM
ftr-317	554	30	,	,	PUNCT
ftr-317	554	31	at	at	ADP
ftr-317	554	32	1300–01	1300–01	NUM
ftr-317	554	33	;	;	PUNCT
ftr-317	554	34	dodge	dodge	VERB
ftr-317	554	35	,	,	PUNCT
ftr-317	554	36	accessions	accession	NOUN
ftr-317	554	37	to	to	ADP
ftr-317	554	38	wealth	wealth	NOUN
ftr-317	554	39	,	,	PUNCT
ftr-317	554	40	supra	supra	PROPN
ftr-317	554	41	note	note	NOUN
ftr-317	554	42	6	6	NUM
ftr-317	554	43	,	,	PUNCT
ftr-317	554	44	at	at	ADP
ftr-317	554	45	691–92	691–92	NOUN
ftr-317	554	46	.	.	PUNCT
ftr-317	555	1	71	71	NUM
ftr-317	555	2	.	.	PUNCT
ftr-317	555	3	glenshaw	glenshaw	ADJ
ftr-317	555	4	glass	glass	NOUN
ftr-317	555	5	,	,	PUNCT
ftr-317	555	6	348	348	NUM
ftr-317	555	7	u.s	u.s	PROPN
ftr-317	555	8	.	.	PROPN
ftr-317	555	9	at	at	ADP
ftr-317	555	10	431	431	NUM
ftr-317	555	11	.	.	PUNCT
ftr-317	556	1	72	72	NUM
ftr-317	556	2	.	.	PUNCT
ftr-317	557	1	although	although	SCONJ
ftr-317	557	2	this	this	PRON
ftr-317	557	3	is	be	AUX
ftr-317	557	4	not	not	PART
ftr-317	557	5	the	the	DET
ftr-317	557	6	vehicle	vehicle	NOUN
ftr-317	557	7	in	in	ADP
ftr-317	557	8	which	which	PRON
ftr-317	557	9	to	to	PART
ftr-317	557	10	engage	engage	VERB
ftr-317	557	11	in	in	ADP
ftr-317	557	12	an	an	DET
ftr-317	557	13	extended	extended	ADJ
ftr-317	557	14	discussion	discussion	NOUN
ftr-317	557	15	of	of	ADP
ftr-317	557	16	tax	tax	NOUN
ftr-317	557	17	pedagogy	pedagogy	NOUN
ftr-317	557	18	,	,	PUNCT
ftr-317	557	19	the	the	DET
ftr-317	557	20	one	one	NUM
ftr-317	557	21	of	of	ADP
ftr-317	557	22	us	we	PRON
ftr-317	557	23	who	who	PRON
ftr-317	557	24	teaches	teach	VERB
ftr-317	557	25	the	the	DET
ftr-317	557	26	introductory	introductory	ADJ
ftr-317	557	27	tax	tax	NOUN
ftr-317	557	28	course	course	NOUN
ftr-317	557	29	regularly	regularly	ADV
ftr-317	557	30	and	and	CCONJ
ftr-317	557	31	has	have	AUX
ftr-317	557	32	been	be	AUX
ftr-317	557	33	doing	do	VERB
ftr-317	557	34	so	so	ADV
ftr-317	557	35	for	for	ADP
ftr-317	557	36	over	over	ADP
ftr-317	557	37	twenty	twenty	NUM
ftr-317	557	38	-	-	PUNCT
ftr-317	557	39	five	five	NUM
ftr-317	557	40	years	year	NOUN
ftr-317	557	41	can	can	AUX
ftr-317	557	42	attest	attest	VERB
ftr-317	557	43	to	to	ADP
ftr-317	557	44	the	the	DET
ftr-317	557	45	illuminating	illuminate	VERB
ftr-317	557	46	power	power	NOUN
ftr-317	557	47	of	of	ADP
ftr-317	557	48	even	even	ADV
ftr-317	557	49	suggesting	suggest	VERB
ftr-317	557	50	that	that	SCONJ
ftr-317	557	51	the	the	DET
ftr-317	557	52	definition	definition	NOUN
ftr-317	557	53	of	of	ADP
ftr-317	557	54	income	income	NOUN
ftr-317	557	55	is	be	AUX
ftr-317	557	56	a	a	DET
ftr-317	557	57	standard	standard	NOUN
ftr-317	557	58	.	.	PUNCT
ftr-317	558	1	the	the	DET
ftr-317	558	2	suggestion	suggestion	NOUN
ftr-317	558	3	has	have	VERB
ftr-317	558	4	the	the	DET
ftr-317	558	5	potential	potential	NOUN
ftr-317	558	6	to	to	PART
ftr-317	558	7	answer	answer	VERB
ftr-317	558	8	many	many	ADJ
ftr-317	558	9	of	of	ADP
ftr-317	558	10	the	the	DET
ftr-317	558	11	questions	question	NOUN
ftr-317	558	12	tax	tax	NOUN
ftr-317	558	13	professors	professor	NOUN
ftr-317	558	14	often	often	ADV
ftr-317	558	15	get	get	VERB
ftr-317	558	16	when	when	SCONJ
ftr-317	558	17	teaching	teach	VERB
ftr-317	558	18	glenshaw	glenshaw	ADJ
ftr-317	558	19	glass	glass	NOUN
ftr-317	558	20	,	,	PUNCT
ftr-317	558	21	such	such	ADJ
ftr-317	558	22	as	as	ADP
ftr-317	558	23	why	why	SCONJ
ftr-317	558	24	an	an	DET
ftr-317	558	25	individual	individual	NOUN
ftr-317	558	26	will	will	AUX
ftr-317	558	27	not	not	PART
ftr-317	558	28	have	have	AUX
ftr-317	558	29	income	income	NOUN
ftr-317	558	30	when	when	SCONJ
ftr-317	558	31	a	a	DET
ftr-317	558	32	companion	companion	NOUN
ftr-317	558	33	pays	pay	VERB
ftr-317	558	34	for	for	ADP
ftr-317	558	35	an	an	DET
ftr-317	558	36	expensive	expensive	ADJ
ftr-317	558	37	dinner	dinner	NOUN
ftr-317	558	38	even	even	ADV
ftr-317	558	39	if	if	SCONJ
ftr-317	558	40	the	the	DET
ftr-317	558	41	individual	individual	NOUN
ftr-317	558	42	clearly	clearly	ADV
ftr-317	558	43	understands	understand	VERB
ftr-317	558	44	the	the	DET
ftr-317	558	45	expectation	expectation	NOUN
ftr-317	558	46	,	,	PUNCT
ftr-317	558	47	that	that	SCONJ
ftr-317	558	48	as	as	ADP
ftr-317	558	49	a	a	DET
ftr-317	558	50	result	result	NOUN
ftr-317	558	51	,	,	PUNCT
ftr-317	558	52	sexual	sexual	ADJ
ftr-317	558	53	advances	advance	NOUN
ftr-317	558	54	will	will	AUX
ftr-317	558	55	not	not	PART
ftr-317	558	56	be	be	AUX
ftr-317	558	57	rebuffed	rebuff	VERB
ftr-317	558	58	.	.	PUNCT
ftr-317	559	1	indeed	indeed	ADV
ftr-317	559	2	,	,	PUNCT
ftr-317	559	3	determining	determine	VERB
ftr-317	559	4	whether	whether	SCONJ
ftr-317	559	5	a	a	DET
ftr-317	559	6	formulation	formulation	NOUN
ftr-317	559	7	is	be	AUX
ftr-317	559	8	a	a	DET
ftr-317	559	9	rule	rule	NOUN
ftr-317	559	10	or	or	CCONJ
ftr-317	559	11	a	a	DET
ftr-317	559	12	standard	standard	NOUN
ftr-317	559	13	before	before	ADP
ftr-317	559	14	proceeding	proceed	VERB
ftr-317	559	15	with	with	ADP
ftr-317	559	16	further	further	ADJ
ftr-317	559	17	analysis	analysis	NOUN
ftr-317	559	18	can	can	AUX
ftr-317	559	19	illuminate	illuminate	VERB
ftr-317	559	20	the	the	DET
ftr-317	559	21	application	application	NOUN
ftr-317	559	22	of	of	ADP
ftr-317	559	23	many	many	ADJ
ftr-317	559	24	fundamental	fundamental	ADJ
ftr-317	559	25	tax	tax	NOUN
ftr-317	559	26	concepts	concept	NOUN
ftr-317	559	27	.	.	PUNCT
ftr-317	560	1	some	some	PRON
ftr-317	560	2	are	be	AUX
ftr-317	560	3	obvious	obvious	ADJ
ftr-317	560	4	,	,	PUNCT
ftr-317	560	5	such	such	ADJ
ftr-317	560	6	as	as	ADP
ftr-317	560	7	the	the	DET
ftr-317	560	8	supreme	supreme	PROPN
ftr-317	560	9	court‘s	court‘s	PROPN
ftr-317	560	10	definition	definition	NOUN
ftr-317	560	11	of	of	ADP
ftr-317	560	12	capital	capital	NOUN
ftr-317	560	13	expenditure	expenditure	NOUN
ftr-317	560	14	in	in	ADP
ftr-317	560	15	indopco	indopco	ADJ
ftr-317	560	16	.	.	PUNCT
ftr-317	561	1	indopco	indopco	PROPN
ftr-317	561	2	,	,	PUNCT
ftr-317	561	3	inc	inc	PROPN
ftr-317	561	4	.	.	PROPN
ftr-317	562	1	v.	v.	PROPN
ftr-317	562	2	commissioner	commissioner	PROPN
ftr-317	562	3	,	,	PUNCT
ftr-317	562	4	503	503	NUM
ftr-317	562	5	u.s	u.s	PROPN
ftr-317	562	6	.	.	PROPN
ftr-317	562	7	79	79	NUM
ftr-317	562	8	,	,	PUNCT
ftr-317	562	9	85–87	85–87	NUM
ftr-317	562	10	128	128	NUM
ftr-317	562	11	florida	florida	PROPN
ftr-317	562	12	tax	tax	NOUN
ftr-317	562	13	review	review	NOUN
ftr-317	563	1	[	[	X
ftr-317	563	2	vol	vol	NOUN
ftr-317	563	3	.	.	PUNCT
ftr-317	564	1	13:3	13:3	NUM
ftr-317	564	2	the	the	DET
ftr-317	564	3	disconnect	disconnect	NOUN
ftr-317	564	4	between	between	ADP
ftr-317	564	5	the	the	DET
ftr-317	564	6	very	very	ADV
ftr-317	564	7	large	large	ADJ
ftr-317	564	8	number	number	NOUN
ftr-317	564	9	of	of	ADP
ftr-317	564	10	exchanges	exchange	NOUN
ftr-317	564	11	that	that	PRON
ftr-317	564	12	would	would	AUX
ftr-317	564	13	seem	seem	VERB
ftr-317	564	14	to	to	PART
ftr-317	564	15	produce	produce	VERB
ftr-317	564	16	income	income	NOUN
ftr-317	564	17	if	if	SCONJ
ftr-317	564	18	the	the	DET
ftr-317	564	19	definition	definition	NOUN
ftr-317	564	20	thereof	thereof	ADV
ftr-317	564	21	were	be	AUX
ftr-317	564	22	a	a	DET
ftr-317	564	23	rule	rule	NOUN
ftr-317	564	24	and	and	CCONJ
ftr-317	564	25	our	our	PRON
ftr-317	564	26	real	real	ADJ
ftr-317	564	27	world	world	NOUN
ftr-317	564	28	understanding	understand	VERB
ftr-317	564	29	that	that	PRON
ftr-317	564	30	many	many	ADJ
ftr-317	564	31	of	of	ADP
ftr-317	564	32	these	these	DET
ftr-317	564	33	exchanges	exchange	NOUN
ftr-317	564	34	do	do	AUX
ftr-317	564	35	not	not	PART
ftr-317	564	36	produce	produce	VERB
ftr-317	564	37	income	income	NOUN
ftr-317	564	38	(	(	PUNCT
ftr-317	564	39	and	and	CCONJ
ftr-317	564	40	that	that	PRON
ftr-317	564	41	treating	treat	VERB
ftr-317	564	42	them	they	PRON
ftr-317	564	43	as	as	SCONJ
ftr-317	564	44	such	such	ADJ
ftr-317	564	45	would	would	AUX
ftr-317	564	46	be	be	AUX
ftr-317	564	47	unadministrable	unadministrable	ADJ
ftr-317	564	48	)	)	PUNCT
ftr-317	564	49	,	,	PUNCT
ftr-317	564	50	led	lead	VERB
ftr-317	564	51	professor	professor	NOUN
ftr-317	564	52	kahn	kahn	PROPN
ftr-317	564	53	to	to	PART
ftr-317	564	54	attempt	attempt	VERB
ftr-317	564	55	an	an	DET
ftr-317	564	56	explanation	explanation	NOUN
ftr-317	564	57	by	by	ADP
ftr-317	564	58	developing	develop	VERB
ftr-317	564	59	the	the	DET
ftr-317	564	60	commercial	commercial	ADJ
ftr-317	564	61	/	/	SYM
ftr-317	564	62	noncommercial	noncommercial	ADJ
ftr-317	564	63	distinction	distinction	NOUN
ftr-317	564	64	.	.	PUNCT
ftr-317	565	1	putting	put	VERB
ftr-317	565	2	aside	aside	ADP
ftr-317	565	3	the	the	DET
ftr-317	565	4	technical	technical	ADJ
ftr-317	565	5	problem	problem	NOUN
ftr-317	565	6	of	of	ADP
ftr-317	565	7	finding	find	VERB
ftr-317	565	8	the	the	DET
ftr-317	565	9	authority	authority	NOUN
ftr-317	565	10	to	to	PART
ftr-317	565	11	craft	craft	VERB
ftr-317	565	12	an	an	DET
ftr-317	565	13	exception	exception	NOUN
ftr-317	565	14	to	to	ADP
ftr-317	565	15	a	a	DET
ftr-317	565	16	rule	rule	NOUN
ftr-317	565	17	,	,	PUNCT
ftr-317	565	18	income	income	NOUN
ftr-317	565	19	-	-	PUNCT
ftr-317	565	20	as	as	ADP
ftr-317	565	21	-	-	PUNCT
ftr-317	565	22	rule	rule	NOUN
ftr-317	565	23	is	be	AUX
ftr-317	565	24	seriously	seriously	ADV
ftr-317	565	25	indeterminate	indeterminate	ADJ
ftr-317	565	26	.	.	PUNCT
ftr-317	566	1	the	the	DET
ftr-317	566	2	reason	reason	NOUN
ftr-317	566	3	is	be	AUX
ftr-317	566	4	that	that	SCONJ
ftr-317	566	5	rules	rule	NOUN
ftr-317	566	6	are	be	AUX
ftr-317	566	7	determinate	determinate	ADJ
ftr-317	566	8	when	when	SCONJ
ftr-317	566	9	they	they	PRON
ftr-317	566	10	reflect	reflect	VERB
ftr-317	566	11	clear	clear	ADJ
ftr-317	566	12	value	value	NOUN
ftr-317	566	13	preferences	preference	NOUN
ftr-317	566	14	.	.	PUNCT
ftr-317	567	1	73	73	NUM
ftr-317	568	1	but	but	CCONJ
ftr-317	568	2	the	the	DET
ftr-317	568	3	question	question	NOUN
ftr-317	568	4	of	of	ADP
ftr-317	568	5	what	what	PRON
ftr-317	568	6	counts	count	VERB
ftr-317	568	7	as	as	ADP
ftr-317	568	8	income	income	NOUN
ftr-317	568	9	in	in	ADP
ftr-317	568	10	an	an	DET
ftr-317	568	11	income	income	NOUN
ftr-317	568	12	tax	tax	NOUN
ftr-317	568	13	system	system	NOUN
ftr-317	568	14	implicates	implicate	VERB
ftr-317	568	15	an	an	DET
ftr-317	568	16	unusually	unusually	ADV
ftr-317	568	17	large	large	ADJ
ftr-317	568	18	number	number	NOUN
ftr-317	568	19	and	and	CCONJ
ftr-317	568	20	variety	variety	NOUN
ftr-317	568	21	of	of	ADP
ftr-317	568	22	relevant	relevant	ADJ
ftr-317	568	23	values	value	NOUN
ftr-317	568	24	.	.	PUNCT
ftr-317	569	1	some	some	PRON
ftr-317	569	2	of	of	ADP
ftr-317	569	3	these	these	PRON
ftr-317	569	4	are	be	AUX
ftr-317	569	5	economic	economic	ADJ
ftr-317	569	6	(	(	PUNCT
ftr-317	569	7	e.g.	e.g.	ADJ
ftr-317	569	8	,	,	PUNCT
ftr-317	569	9	efficiency	efficiency	NOUN
ftr-317	569	10	)	)	PUNCT
ftr-317	569	11	;	;	PUNCT
ftr-317	569	12	some	some	PRON
ftr-317	569	13	are	be	AUX
ftr-317	569	14	about	about	ADP
ftr-317	569	15	design	design	NOUN
ftr-317	569	16	of	of	ADP
ftr-317	569	17	an	an	DET
ftr-317	569	18	effective	effective	ADJ
ftr-317	569	19	system	system	NOUN
ftr-317	569	20	(	(	PUNCT
ftr-317	569	21	e.g.	e.g.	ADV
ftr-317	569	22	,	,	PUNCT
ftr-317	569	23	administrability	administrability	NOUN
ftr-317	569	24	)	)	PUNCT
ftr-317	569	25	;	;	PUNCT
ftr-317	569	26	and	and	CCONJ
ftr-317	569	27	some	some	PRON
ftr-317	569	28	are	be	AUX
ftr-317	569	29	about	about	ADP
ftr-317	569	30	the	the	DET
ftr-317	569	31	fundamental	fundamental	ADJ
ftr-317	569	32	legal	legal	ADJ
ftr-317	569	33	value	value	NOUN
ftr-317	569	34	of	of	ADP
ftr-317	569	35	justice	justice	NOUN
ftr-317	569	36	(	(	PUNCT
ftr-317	569	37	e.g.	e.g.	ADV
ftr-317	569	38	,	,	PUNCT
ftr-317	569	39	horizontal	horizontal	ADJ
ftr-317	569	40	and	and	CCONJ
ftr-317	569	41	vertical	vertical	ADJ
ftr-317	569	42	equity	equity	NOUN
ftr-317	569	43	)	)	PUNCT
ftr-317	569	44	.	.	PUNCT
ftr-317	570	1	moreover	moreover	ADV
ftr-317	570	2	since	since	SCONJ
ftr-317	570	3	an	an	DET
ftr-317	570	4	income	income	NOUN
ftr-317	570	5	tax	tax	NOUN
ftr-317	570	6	system	system	NOUN
ftr-317	570	7	concerns	concern	VERB
ftr-317	570	8	nothing	nothing	PRON
ftr-317	570	9	less	less	ADJ
ftr-317	570	10	than	than	ADP
ftr-317	570	11	the	the	DET
ftr-317	570	12	whole	whole	NOUN
ftr-317	570	13	of	of	ADP
ftr-317	570	14	public	public	ADJ
ftr-317	570	15	welfare	welfare	NOUN
ftr-317	570	16	,	,	PUNCT
ftr-317	570	17	all	all	DET
ftr-317	570	18	public	public	ADJ
ftr-317	570	19	welfare	welfare	NOUN
ftr-317	570	20	values	value	NOUN
ftr-317	570	21	—	—	PUNCT
ftr-317	570	22	economic	economic	ADJ
ftr-317	570	23	and	and	CCONJ
ftr-317	570	24	noneconomic	noneconomic	ADJ
ftr-317	570	25	alike	alike	ADV
ftr-317	570	26	—	—	PUNCT
ftr-317	570	27	are	be	AUX
ftr-317	570	28	potential	potential	ADJ
ftr-317	570	29	candidates	candidate	NOUN
ftr-317	570	30	for	for	ADP
ftr-317	570	31	application	application	NOUN
ftr-317	570	32	to	to	ADP
ftr-317	570	33	questions	question	NOUN
ftr-317	570	34	of	of	ADP
ftr-317	570	35	income	income	NOUN
ftr-317	570	36	.	.	PUNCT
ftr-317	571	1	finally	finally	ADV
ftr-317	571	2	,	,	PUNCT
ftr-317	571	3	there	there	PRON
ftr-317	571	4	is	be	VERB
ftr-317	571	5	no	no	DET
ftr-317	571	6	consensus	consensus	NOUN
ftr-317	571	7	that	that	SCONJ
ftr-317	571	8	certain	certain	ADJ
ftr-317	571	9	values	value	NOUN
ftr-317	571	10	should	should	AUX
ftr-317	571	11	consistently	consistently	ADV
ftr-317	571	12	predominate	predominate	VERB
ftr-317	571	13	over	over	ADP
ftr-317	571	14	others	other	NOUN
ftr-317	571	15	in	in	ADP
ftr-317	571	16	determining	determine	VERB
ftr-317	571	17	what	what	PRON
ftr-317	571	18	should	should	AUX
ftr-317	571	19	be	be	AUX
ftr-317	571	20	taxed	tax	VERB
ftr-317	571	21	.	.	PUNCT
ftr-317	572	1	indeed	indeed	ADV
ftr-317	572	2	,	,	PUNCT
ftr-317	572	3	there	there	PRON
ftr-317	572	4	is	be	VERB
ftr-317	572	5	little	little	ADJ
ftr-317	572	6	consensus	consensus	NOUN
ftr-317	572	7	on	on	ADP
ftr-317	572	8	whether	whether	SCONJ
ftr-317	572	9	there	there	PRON
ftr-317	572	10	should	should	AUX
ftr-317	572	11	be	be	AUX
ftr-317	572	12	an	an	DET
ftr-317	572	13	income	income	NOUN
ftr-317	572	14	tax	tax	NOUN
ftr-317	572	15	at	at	ADV
ftr-317	572	16	all	all	ADV
ftr-317	572	17	.	.	PUNCT
ftr-317	573	1	in	in	ADP
ftr-317	573	2	short	short	ADJ
ftr-317	573	3	,	,	PUNCT
ftr-317	573	4	there	there	PRON
ftr-317	573	5	are	be	VERB
ftr-317	573	6	too	too	ADV
ftr-317	573	7	many	many	ADJ
ftr-317	573	8	values	value	NOUN
ftr-317	573	9	and	and	CCONJ
ftr-317	573	10	too	too	ADV
ftr-317	573	11	little	little	ADJ
ftr-317	573	12	agreement	agreement	NOUN
ftr-317	573	13	for	for	ADP
ftr-317	573	14	a	a	DET
ftr-317	573	15	rule	rule	NOUN
ftr-317	573	16	like	like	ADP
ftr-317	573	17	professor	professor	NOUN
ftr-317	573	18	kahn‘s	kahn‘s	PROPN
ftr-317	573	19	to	to	PART
ftr-317	573	20	work	work	VERB
ftr-317	573	21	.	.	PUNCT
ftr-317	574	1	yet	yet	ADV
ftr-317	574	2	because	because	SCONJ
ftr-317	574	3	rules	rule	NOUN
ftr-317	574	4	seem	seem	VERB
ftr-317	574	5	so	so	ADV
ftr-317	574	6	desirable	desirable	ADJ
ftr-317	574	7	in	in	ADP
ftr-317	574	8	tax	tax	NOUN
ftr-317	574	9	,	,	PUNCT
ftr-317	574	10	the	the	DET
ftr-317	574	11	temptation	temptation	NOUN
ftr-317	574	12	is	be	AUX
ftr-317	574	13	to	to	PART
ftr-317	574	14	provide	provide	VERB
ftr-317	574	15	determinacy	determinacy	NOUN
ftr-317	574	16	by	by	ADP
ftr-317	574	17	refining	refine	VERB
ftr-317	574	18	the	the	DET
ftr-317	574	19	rule	rule	NOUN
ftr-317	574	20	.	.	PUNCT
ftr-317	575	1	professor	professor	NOUN
ftr-317	575	2	kahn	kahn	PROPN
ftr-317	575	3	does	do	VERB
ftr-317	575	4	this	this	PRON
ftr-317	575	5	by	by	ADP
ftr-317	575	6	qualifying	qualify	VERB
ftr-317	575	7	the	the	DET
ftr-317	575	8	commercial	commercial	ADJ
ftr-317	575	9	/	/	SYM
ftr-317	575	10	noncommercial	noncommercial	ADJ
ftr-317	575	11	rule	rule	NOUN
ftr-317	575	12	with	with	ADP
ftr-317	575	13	exceptions	exception	NOUN
ftr-317	575	14	and	and	CCONJ
ftr-317	575	15	corollary	corollary	ADJ
ftr-317	575	16	principles	principle	NOUN
ftr-317	575	17	.	.	PUNCT
ftr-317	576	1	we	we	PRON
ftr-317	576	2	might	might	AUX
ftr-317	576	3	even	even	ADV
ftr-317	576	4	pursue	pursue	VERB
ftr-317	576	5	this	this	PRON
ftr-317	576	6	further	far	ADV
ftr-317	576	7	by	by	ADP
ftr-317	576	8	adding	add	VERB
ftr-317	576	9	a	a	DET
ftr-317	576	10	subrule	subrule	NOUN
ftr-317	576	11	that	that	SCONJ
ftr-317	576	12	payments	payment	NOUN
ftr-317	576	13	or	or	CCONJ
ftr-317	576	14	exchanges	exchange	NOUN
ftr-317	576	15	between	between	ADP
ftr-317	576	16	cohabitants	cohabitant	NOUN
ftr-317	576	17	do	do	AUX
ftr-317	576	18	not	not	PART
ftr-317	576	19	generate	generate	VERB
ftr-317	576	20	income	income	NOUN
ftr-317	576	21	.	.	PUNCT
ftr-317	577	1	but	but	CCONJ
ftr-317	577	2	that	that	PRON
ftr-317	577	3	will	will	AUX
ftr-317	577	4	not	not	PART
ftr-317	577	5	do	do	VERB
ftr-317	577	6	.	.	PUNCT
ftr-317	578	1	if	if	SCONJ
ftr-317	578	2	someone	someone	PRON
ftr-317	578	3	patronizes	patronize	VERB
ftr-317	578	4	a	a	DET
ftr-317	578	5	particular	particular	ADJ
ftr-317	578	6	store	store	NOUN
ftr-317	578	7	(	(	PUNCT
ftr-317	578	8	1992	1992	NUM
ftr-317	578	9	)	)	PUNCT
ftr-317	578	10	.	.	PUNCT
ftr-317	579	1	when	when	SCONJ
ftr-317	579	2	understood	understand	VERB
ftr-317	579	3	as	as	ADP
ftr-317	579	4	a	a	DET
ftr-317	579	5	standard	standard	NOUN
ftr-317	579	6	,	,	PUNCT
ftr-317	579	7	the	the	DET
ftr-317	579	8	treasury	treasury	PROPN
ftr-317	579	9	department	department	NOUN
ftr-317	579	10	implemented	implement	VERB
ftr-317	579	11	through	through	ADP
ftr-317	579	12	the	the	DET
ftr-317	579	13	promulgation	promulgation	NOUN
ftr-317	579	14	of	of	ADP
ftr-317	579	15	detailed	detailed	ADJ
ftr-317	579	16	rules	rule	NOUN
ftr-317	579	17	containing	contain	VERB
ftr-317	579	18	safe	safe	ADJ
ftr-317	579	19	harbors	harbor	NOUN
ftr-317	579	20	and	and	CCONJ
ftr-317	579	21	rules	rule	NOUN
ftr-317	579	22	of	of	ADP
ftr-317	579	23	convenience	convenience	NOUN
ftr-317	579	24	designed	design	VERB
ftr-317	579	25	to	to	PART
ftr-317	579	26	foster	foster	VERB
ftr-317	579	27	administrability	administrability	NOUN
ftr-317	579	28	,	,	PUNCT
ftr-317	579	29	regs	reg	NOUN
ftr-317	579	30	.	.	PUNCT
ftr-317	580	1	§	§	PROPN
ftr-317	580	2	§	§	PROPN
ftr-317	580	3	1.263(a)-4	1.263(a)-4	NUM
ftr-317	580	4	to	to	PART
ftr-317	580	5	-5	-5	VERB
ftr-317	580	6	,	,	PUNCT
ftr-317	580	7	the	the	DET
ftr-317	580	8	definition	definition	NOUN
ftr-317	580	9	loses	lose	VERB
ftr-317	580	10	the	the	DET
ftr-317	580	11	apparently	apparently	ADV
ftr-317	580	12	constricting	constricting	NOUN
ftr-317	580	13	force	force	NOUN
ftr-317	580	14	that	that	PRON
ftr-317	580	15	threatened	threaten	VERB
ftr-317	580	16	to	to	PART
ftr-317	580	17	make	make	VERB
ftr-317	580	18	every	every	DET
ftr-317	580	19	ceo‘s	ceo‘s	NOUN
ftr-317	580	20	salary	salary	NOUN
ftr-317	580	21	nondeductible	nondeductible	ADJ
ftr-317	580	22	.	.	PUNCT
ftr-317	581	1	it	it	PRON
ftr-317	581	2	also	also	ADV
ftr-317	581	3	explains	explain	VERB
ftr-317	581	4	the	the	DET
ftr-317	581	5	treasury‘s	treasury‘s	ADJ
ftr-317	581	6	position	position	NOUN
ftr-317	581	7	in	in	ADP
ftr-317	581	8	the	the	DET
ftr-317	581	9	regulations	regulation	NOUN
ftr-317	581	10	as	as	ADP
ftr-317	581	11	an	an	DET
ftr-317	581	12	administratively	administratively	ADV
ftr-317	581	13	driven	drive	VERB
ftr-317	581	14	interpretation	interpretation	NOUN
ftr-317	581	15	thereof	thereof	ADV
ftr-317	581	16	and	and	CCONJ
ftr-317	581	17	not	not	PART
ftr-317	581	18	simply	simply	ADV
ftr-317	581	19	as	as	ADP
ftr-317	581	20	an	an	DET
ftr-317	581	21	illegitimate	illegitimate	ADJ
ftr-317	581	22	giveaway	giveaway	NOUN
ftr-317	581	23	to	to	ADP
ftr-317	581	24	the	the	DET
ftr-317	581	25	taxpayer	taxpayer	NOUN
ftr-317	581	26	community	community	NOUN
ftr-317	581	27	.	.	PUNCT
ftr-317	582	1	see	see	VERB
ftr-317	582	2	roger	roger	PROPN
ftr-317	582	3	jones	jones	PROPN
ftr-317	582	4	&	&	CCONJ
ftr-317	582	5	andrew	andrew	PROPN
ftr-317	582	6	roberson	roberson	PROPN
ftr-317	582	7	,	,	PUNCT
ftr-317	582	8	to	to	ADP
ftr-317	582	9	what	what	DET
ftr-317	582	10	extent	extent	NOUN
ftr-317	582	11	can	can	AUX
ftr-317	582	12	treasury	treasury	VERB
ftr-317	582	13	abandon	abandon	VERB
ftr-317	582	14	or	or	CCONJ
ftr-317	582	15	overrule	overrule	VERB
ftr-317	582	16	indopco	indopco	ADJ
ftr-317	582	17	?	?	PUNCT
ftr-317	582	18	,	,	PUNCT
ftr-317	582	19	127	127	NUM
ftr-317	582	20	tax	tax	NOUN
ftr-317	582	21	notes	note	NOUN
ftr-317	582	22	547	547	NUM
ftr-317	582	23	,	,	PUNCT
ftr-317	582	24	547–49	547–49	NUM
ftr-317	582	25	(	(	PUNCT
ftr-317	582	26	may	may	PROPN
ftr-317	582	27	3	3	NUM
ftr-317	582	28	,	,	PUNCT
ftr-317	582	29	2010	2010	NUM
ftr-317	582	30	)	)	PUNCT
ftr-317	582	31	.	.	PUNCT
ftr-317	583	1	understanding	understand	VERB
ftr-317	583	2	the	the	DET
ftr-317	583	3	word	word	NOUN
ftr-317	583	4	‗reorganization	‗reorganization	NOUN
ftr-317	583	5	‘	'	PUNCT
ftr-317	583	6	in	in	ADP
ftr-317	583	7	the	the	DET
ftr-317	583	8	predecessor	predecessor	NOUN
ftr-317	583	9	of	of	ADP
ftr-317	583	10	section	section	NOUN
ftr-317	583	11	368	368	NUM
ftr-317	583	12	as	as	ADP
ftr-317	583	13	a	a	DET
ftr-317	583	14	standard	standard	NOUN
ftr-317	583	15	explains	explain	VERB
ftr-317	583	16	not	not	PART
ftr-317	583	17	only	only	ADV
ftr-317	583	18	gregory	gregory	PROPN
ftr-317	583	19	v.	v.	ADP
ftr-317	583	20	helvering	helvering	PROPN
ftr-317	583	21	,	,	PUNCT
ftr-317	583	22	293	293	NUM
ftr-317	583	23	u.s	u.s	PROPN
ftr-317	583	24	.	.	PROPN
ftr-317	583	25	465	465	NUM
ftr-317	583	26	(	(	PUNCT
ftr-317	583	27	1935	1935	NUM
ftr-317	583	28	)	)	PUNCT
ftr-317	583	29	,	,	PUNCT
ftr-317	583	30	and	and	CCONJ
ftr-317	583	31	its	its	PRON
ftr-317	583	32	progeny	progeny	NOUN
ftr-317	583	33	but	but	CCONJ
ftr-317	583	34	also	also	ADV
ftr-317	583	35	the	the	DET
ftr-317	583	36	pervasiveness	pervasiveness	NOUN
ftr-317	583	37	of	of	ADP
ftr-317	583	38	judicial	judicial	ADJ
ftr-317	583	39	doctrines	doctrine	NOUN
ftr-317	583	40	of	of	ADP
ftr-317	583	41	substance	substance	NOUN
ftr-317	583	42	over	over	ADP
ftr-317	583	43	form	form	NOUN
ftr-317	583	44	more	more	ADV
ftr-317	583	45	generally	generally	ADV
ftr-317	583	46	.	.	PUNCT
ftr-317	584	1	understanding	understand	VERB
ftr-317	584	2	the	the	DET
ftr-317	584	3	section	section	NOUN
ftr-317	584	4	318	318	NUM
ftr-317	584	5	attribution	attribution	NOUN
ftr-317	584	6	rules	rule	NOUN
ftr-317	584	7	as	as	ADP
ftr-317	584	8	rules	rule	NOUN
ftr-317	584	9	that	that	PRON
ftr-317	584	10	promote	promote	VERB
ftr-317	584	11	administrability	administrability	NOUN
ftr-317	584	12	explains	explain	VERB
ftr-317	584	13	the	the	DET
ftr-317	584	14	service‘s	service‘s	NOUN
ftr-317	584	15	(	(	PUNCT
ftr-317	584	16	and	and	CCONJ
ftr-317	584	17	most	most	ADJ
ftr-317	584	18	courts	court	NOUN
ftr-317	584	19	‘	'	PUNCT
ftr-317	584	20	)	)	PUNCT
ftr-317	584	21	stubborn	stubborn	ADJ
ftr-317	584	22	unwillingness	unwillingness	NOUN
ftr-317	584	23	to	to	PART
ftr-317	584	24	countenance	countenance	NOUN
ftr-317	584	25	arguments	argument	NOUN
ftr-317	584	26	of	of	ADP
ftr-317	584	27	family	family	NOUN
ftr-317	584	28	hostility	hostility	NOUN
ftr-317	584	29	.	.	PUNCT
ftr-317	585	1	engaging	engage	VERB
ftr-317	585	2	in	in	ADP
ftr-317	585	3	the	the	DET
ftr-317	585	4	rule	rule	NOUN
ftr-317	585	5	/	/	SYM
ftr-317	585	6	standard	standard	ADJ
ftr-317	585	7	determination	determination	NOUN
ftr-317	585	8	as	as	ADP
ftr-317	585	9	part	part	NOUN
ftr-317	585	10	of	of	ADP
ftr-317	585	11	the	the	DET
ftr-317	585	12	analysis	analysis	NOUN
ftr-317	585	13	of	of	ADP
ftr-317	585	14	a	a	DET
ftr-317	585	15	tax	tax	NOUN
ftr-317	585	16	provision	provision	NOUN
ftr-317	585	17	can	can	AUX
ftr-317	585	18	illuminate	illuminate	VERB
ftr-317	585	19	the	the	DET
ftr-317	585	20	application	application	NOUN
ftr-317	585	21	of	of	ADP
ftr-317	585	22	that	that	DET
ftr-317	585	23	provision	provision	NOUN
ftr-317	585	24	,	,	PUNCT
ftr-317	585	25	but	but	CCONJ
ftr-317	585	26	further	further	ADJ
ftr-317	585	27	development	development	NOUN
ftr-317	585	28	of	of	ADP
ftr-317	585	29	this	this	DET
ftr-317	585	30	point	point	NOUN
ftr-317	585	31	must	must	AUX
ftr-317	585	32	await	await	VERB
ftr-317	585	33	another	another	DET
ftr-317	585	34	day	day	NOUN
ftr-317	585	35	.	.	PUNCT
ftr-317	586	1	73	73	NUM
ftr-317	586	2	.	.	PUNCT
ftr-317	587	1	abreu	abreu	PROPN
ftr-317	587	2	&	&	CCONJ
ftr-317	587	3	greenstein	greenstein	PROPN
ftr-317	587	4	,	,	PUNCT
ftr-317	587	5	defining	define	VERB
ftr-317	587	6	income	income	NOUN
ftr-317	587	7	,	,	PUNCT
ftr-317	587	8	supra	supra	PROPN
ftr-317	587	9	note	note	NOUN
ftr-317	587	10	9	9	NUM
ftr-317	587	11	,	,	PUNCT
ftr-317	587	12	at	at	ADP
ftr-317	587	13	330–31	330–31	NUM
ftr-317	587	14	.	.	PUNCT
ftr-317	587	15	2012	2012	NUM
ftr-317	587	16	]	]	PUNCT
ftr-317	587	17	the	the	DET
ftr-317	587	18	definition	definition	NOUN
ftr-317	587	19	of	of	ADP
ftr-317	587	20	income	income	NOUN
ftr-317	587	21	129	129	NUM
ftr-317	587	22	primarily	primarily	ADV
ftr-317	587	23	because	because	SCONJ
ftr-317	587	24	it	it	PRON
ftr-317	587	25	is	be	AUX
ftr-317	587	26	owned	own	VERB
ftr-317	587	27	by	by	ADP
ftr-317	587	28	her	her	PRON
ftr-317	587	29	roommate	roommate	NOUN
ftr-317	587	30	and	and	CCONJ
ftr-317	587	31	purchases	purchase	VERB
ftr-317	587	32	items	item	NOUN
ftr-317	587	33	for	for	ADP
ftr-317	587	34	the	the	DET
ftr-317	587	35	price	price	NOUN
ftr-317	587	36	charged	charge	VERB
ftr-317	587	37	to	to	ADP
ftr-317	587	38	the	the	DET
ftr-317	587	39	public	public	NOUN
ftr-317	587	40	,	,	PUNCT
ftr-317	587	41	those	those	DET
ftr-317	587	42	transactions	transaction	NOUN
ftr-317	587	43	generate	generate	VERB
ftr-317	587	44	gross	gross	ADJ
ftr-317	587	45	income	income	NOUN
ftr-317	587	46	.	.	PUNCT
ftr-317	588	1	so	so	ADV
ftr-317	588	2	maybe	maybe	ADV
ftr-317	588	3	the	the	DET
ftr-317	588	4	rule	rule	NOUN
ftr-317	588	5	should	should	AUX
ftr-317	588	6	be	be	AUX
ftr-317	588	7	that	that	SCONJ
ftr-317	588	8	only	only	ADJ
ftr-317	588	9	transactions	transaction	NOUN
ftr-317	588	10	among	among	ADP
ftr-317	588	11	cohabitants	cohabitant	NOUN
ftr-317	588	12	for	for	ADP
ftr-317	588	13	the	the	DET
ftr-317	588	14	benefit	benefit	NOUN
ftr-317	588	15	of	of	ADP
ftr-317	588	16	the	the	DET
ftr-317	588	17	household	household	NOUN
ftr-317	588	18	do	do	AUX
ftr-317	588	19	not	not	PART
ftr-317	588	20	generate	generate	VERB
ftr-317	588	21	gross	gross	ADJ
ftr-317	588	22	income	income	NOUN
ftr-317	588	23	.	.	PUNCT
ftr-317	589	1	but	but	CCONJ
ftr-317	589	2	as	as	SCONJ
ftr-317	589	3	the	the	DET
ftr-317	589	4	rules	rule	NOUN
ftr-317	589	5	regarding	regard	VERB
ftr-317	589	6	income	income	NOUN
ftr-317	589	7	thus	thus	ADV
ftr-317	589	8	become	become	VERB
ftr-317	589	9	more	more	ADV
ftr-317	589	10	and	and	CCONJ
ftr-317	589	11	more	more	ADV
ftr-317	589	12	refined	refined	ADJ
ftr-317	589	13	to	to	PART
ftr-317	589	14	work	work	VERB
ftr-317	589	15	properly	properly	ADV
ftr-317	589	16	,	,	PUNCT
ftr-317	589	17	they	they	PRON
ftr-317	589	18	become	become	VERB
ftr-317	589	19	more	more	ADV
ftr-317	589	20	and	and	CCONJ
ftr-317	589	21	more	more	ADV
ftr-317	589	22	numerous	numerous	ADJ
ftr-317	589	23	and	and	CCONJ
ftr-317	589	24	more	more	ADJ
ftr-317	589	25	and	and	CCONJ
ftr-317	589	26	more	more	ADV
ftr-317	589	27	narrow	narrow	ADJ
ftr-317	589	28	—	—	PUNCT
ftr-317	589	29	sliding	slide	VERB
ftr-317	589	30	inexorably	inexorably	ADV
ftr-317	589	31	towards	towards	ADP
ftr-317	589	32	the	the	DET
ftr-317	589	33	all	all	DET
ftr-317	589	34	-	-	PUNCT
ftr-317	589	35	things	thing	NOUN
ftr-317	589	36	-	-	PUNCT
ftr-317	589	37	considered	consider	VERB
ftr-317	589	38	approach	approach	NOUN
ftr-317	589	39	of	of	ADP
ftr-317	589	40	a	a	DET
ftr-317	589	41	standard	standard	NOUN
ftr-317	589	42	.	.	PUNCT
ftr-317	590	1	on	on	ADP
ftr-317	590	2	the	the	DET
ftr-317	590	3	other	other	ADJ
ftr-317	590	4	hand	hand	NOUN
ftr-317	590	5	,	,	PUNCT
ftr-317	590	6	the	the	DET
ftr-317	590	7	consideration	consideration	NOUN
ftr-317	590	8	of	of	ADP
ftr-317	590	9	the	the	DET
ftr-317	590	10	relevant	relevant	ADJ
ftr-317	590	11	values	value	NOUN
ftr-317	590	12	is	be	AUX
ftr-317	590	13	often	often	ADV
ftr-317	590	14	easy	easy	ADJ
ftr-317	590	15	as	as	ADP
ftr-317	590	16	a	a	DET
ftr-317	590	17	practical	practical	ADJ
ftr-317	590	18	matter	matter	NOUN
ftr-317	590	19	,	,	PUNCT
ftr-317	590	20	as	as	SCONJ
ftr-317	590	21	it	it	PRON
ftr-317	590	22	is	be	AUX
ftr-317	590	23	in	in	ADP
ftr-317	590	24	many	many	ADJ
ftr-317	590	25	of	of	ADP
ftr-317	590	26	the	the	DET
ftr-317	590	27	cases	case	NOUN
ftr-317	590	28	reflected	reflect	VERB
ftr-317	590	29	in	in	ADP
ftr-317	590	30	professor	professor	NOUN
ftr-317	590	31	kahn‘s	kahn‘s	PROPN
ftr-317	590	32	scenarios	scenario	NOUN
ftr-317	590	33	,	,	PUNCT
ftr-317	590	34	where	where	SCONJ
ftr-317	590	35	the	the	DET
ftr-317	590	36	irs	irs	PROPN
ftr-317	590	37	has	have	AUX
ftr-317	590	38	never	never	ADV
ftr-317	590	39	attempted	attempt	VERB
ftr-317	590	40	to	to	PART
ftr-317	590	41	assert	assert	VERB
ftr-317	590	42	the	the	DET
ftr-317	590	43	existence	existence	NOUN
ftr-317	590	44	of	of	ADP
ftr-317	590	45	income	income	NOUN
ftr-317	590	46	(	(	PUNCT
ftr-317	590	47	the	the	DET
ftr-317	590	48	father	father	NOUN
ftr-317	590	49	paying	pay	VERB
ftr-317	590	50	the	the	DET
ftr-317	590	51	son	son	NOUN
ftr-317	590	52	for	for	ADP
ftr-317	590	53	chores	chore	NOUN
ftr-317	590	54	,	,	PUNCT
ftr-317	590	55	the	the	DET
ftr-317	590	56	roommates	roommate	NOUN
ftr-317	590	57	sharing	share	VERB
ftr-317	590	58	housekeeping	housekeeping	NOUN
ftr-317	590	59	,	,	PUNCT
ftr-317	590	60	and	and	CCONJ
ftr-317	590	61	the	the	DET
ftr-317	590	62	like	like	ADJ
ftr-317	590	63	)	)	PUNCT
ftr-317	590	64	.	.	PUNCT
ftr-317	591	1	when	when	SCONJ
ftr-317	591	2	it	it	PRON
ftr-317	591	3	is	be	AUX
ftr-317	591	4	more	more	ADV
ftr-317	591	5	difficult	difficult	ADJ
ftr-317	591	6	,	,	PUNCT
ftr-317	591	7	and	and	CCONJ
ftr-317	591	8	the	the	DET
ftr-317	591	9	irs	irs	PROPN
ftr-317	591	10	takes	take	VERB
ftr-317	591	11	a	a	DET
ftr-317	591	12	position	position	NOUN
ftr-317	591	13	that	that	PRON
ftr-317	591	14	does	do	AUX
ftr-317	591	15	not	not	PART
ftr-317	591	16	reflect	reflect	VERB
ftr-317	591	17	widely	widely	ADV
ftr-317	591	18	shared	share	VERB
ftr-317	591	19	values	value	NOUN
ftr-317	591	20	,	,	PUNCT
ftr-317	591	21	as	as	SCONJ
ftr-317	591	22	it	it	PRON
ftr-317	591	23	did	do	VERB
ftr-317	591	24	when	when	SCONJ
ftr-317	591	25	a	a	DET
ftr-317	591	26	spokesperson	spokesperson	NOUN
ftr-317	591	27	suggested	suggest	VERB
ftr-317	591	28	that	that	SCONJ
ftr-317	591	29	a	a	DET
ftr-317	591	30	fan	fan	NOUN
ftr-317	591	31	who	who	PRON
ftr-317	591	32	caught	catch	VERB
ftr-317	591	33	a	a	DET
ftr-317	591	34	record	record	NOUN
ftr-317	591	35	-	-	PUNCT
ftr-317	591	36	breaking	break	VERB
ftr-317	591	37	baseball	baseball	NOUN
ftr-317	591	38	at	at	ADP
ftr-317	591	39	a	a	DET
ftr-317	591	40	game	game	NOUN
ftr-317	591	41	had	have	VERB
ftr-317	591	42	income	income	NOUN
ftr-317	591	43	,	,	PUNCT
ftr-317	591	44	public	public	ADJ
ftr-317	591	45	opinion	opinion	NOUN
ftr-317	591	46	,	,	PUNCT
ftr-317	591	47	congress	congress	PROPN
ftr-317	591	48	,	,	PUNCT
ftr-317	591	49	or	or	CCONJ
ftr-317	591	50	the	the	DET
ftr-317	591	51	courts	court	NOUN
ftr-317	591	52	can	can	AUX
ftr-317	591	53	correct	correct	VERB
ftr-317	591	54	it	it	PRON
ftr-317	591	55	.	.	PUNCT
ftr-317	592	1	sometimes	sometimes	ADV
ftr-317	592	2	the	the	DET
ftr-317	592	3	irs	irs	PROPN
ftr-317	592	4	even	even	ADV
ftr-317	592	5	completely	completely	ADV
ftr-317	592	6	changes	change	VERB
ftr-317	592	7	its	its	PRON
ftr-317	592	8	position	position	NOUN
ftr-317	592	9	.	.	PUNCT
ftr-317	593	1	74	74	NUM
ftr-317	594	1	but	but	CCONJ
ftr-317	594	2	this	this	DET
ftr-317	594	3	very	very	ADJ
ftr-317	594	4	fluidity	fluidity	NOUN
ftr-317	594	5	is	be	AUX
ftr-317	594	6	the	the	DET
ftr-317	594	7	law‘s	law‘s	NOUN
ftr-317	594	8	strength	strength	NOUN
ftr-317	594	9	.	.	PUNCT
ftr-317	595	1	it	it	PRON
ftr-317	595	2	reflects	reflect	VERB
ftr-317	595	3	values	value	NOUN
ftr-317	595	4	,	,	PUNCT
ftr-317	595	5	and	and	CCONJ
ftr-317	595	6	as	as	ADP
ftr-317	595	7	those	those	DET
ftr-317	595	8	change	change	NOUN
ftr-317	595	9	,	,	PUNCT
ftr-317	595	10	so	so	ADV
ftr-317	595	11	does	do	VERB
ftr-317	595	12	the	the	DET
ftr-317	595	13	law	law	NOUN
ftr-317	595	14	,	,	PUNCT
ftr-317	595	15	if	if	SCONJ
ftr-317	595	16	imperfectly	imperfectly	ADV
ftr-317	595	17	and	and	CCONJ
ftr-317	595	18	sometimes	sometimes	ADV
ftr-317	595	19	belatedly	belatedly	ADV
ftr-317	595	20	but	but	CCONJ
ftr-317	595	21	,	,	PUNCT
ftr-317	595	22	at	at	ADP
ftr-317	595	23	its	its	PRON
ftr-317	595	24	best	good	ADJ
ftr-317	595	25	,	,	PUNCT
ftr-317	595	26	in	in	ADP
ftr-317	595	27	a	a	DET
ftr-317	595	28	way	way	NOUN
ftr-317	595	29	that	that	PRON
ftr-317	595	30	reflects	reflect	VERB
ftr-317	595	31	changing	change	VERB
ftr-317	595	32	societal	societal	ADJ
ftr-317	595	33	values	value	NOUN
ftr-317	595	34	.	.	PUNCT
ftr-317	596	1	74	74	NUM
ftr-317	596	2	.	.	PUNCT
ftr-317	597	1	a	a	DET
ftr-317	597	2	recent	recent	ADJ
ftr-317	597	3	example	example	NOUN
ftr-317	597	4	is	be	AUX
ftr-317	597	5	the	the	DET
ftr-317	597	6	service‘s	service‘s	PROPN
ftr-317	597	7	change	change	NOUN
ftr-317	597	8	of	of	ADP
ftr-317	597	9	position	position	NOUN
ftr-317	597	10	on	on	ADP
ftr-317	597	11	the	the	DET
ftr-317	597	12	application	application	NOUN
ftr-317	597	13	of	of	ADP
ftr-317	597	14	a	a	DET
ftr-317	597	15	two	two	NUM
ftr-317	597	16	-	-	PUNCT
ftr-317	597	17	year	year	NOUN
ftr-317	597	18	statute	statute	NOUN
ftr-317	597	19	of	of	ADP
ftr-317	597	20	limitations	limitation	NOUN
ftr-317	597	21	to	to	PART
ftr-317	597	22	claims	claim	NOUN
ftr-317	597	23	for	for	ADP
ftr-317	597	24	equitable	equitable	ADJ
ftr-317	597	25	relief	relief	NOUN
ftr-317	597	26	in	in	ADP
ftr-317	597	27	innocent	innocent	ADJ
ftr-317	597	28	spouse	spouse	NOUN
ftr-317	597	29	cases	case	NOUN
ftr-317	597	30	,	,	PUNCT
ftr-317	597	31	which	which	PRON
ftr-317	597	32	came	come	VERB
ftr-317	597	33	despite	despite	SCONJ
ftr-317	597	34	victories	victory	NOUN
ftr-317	597	35	in	in	ADP
ftr-317	597	36	two	two	NUM
ftr-317	597	37	federal	federal	ADJ
ftr-317	597	38	courts	court	NOUN
ftr-317	597	39	of	of	ADP
ftr-317	597	40	appeal	appeal	NOUN
ftr-317	597	41	following	follow	VERB
ftr-317	597	42	congressional	congressional	ADJ
ftr-317	597	43	communication	communication	NOUN
ftr-317	597	44	with	with	ADP
ftr-317	597	45	the	the	DET
ftr-317	597	46	commissioner	commissioner	NOUN
ftr-317	597	47	.	.	PUNCT
ftr-317	598	1	see	see	VERB
ftr-317	598	2	sen	sen	PROPN
ftr-317	598	3	.	.	PROPN
ftr-317	598	4	max	max	PROPN
ftr-317	598	5	baucus	baucus	PROPN
ftr-317	598	6	et	et	PROPN
ftr-317	598	7	al	al	PROPN
ftr-317	598	8	.	.	PROPN
ftr-317	598	9	,	,	PUNCT
ftr-317	598	10	senators	senator	NOUN
ftr-317	598	11	request	request	VERB
ftr-317	598	12	withdrawal	withdrawal	NOUN
ftr-317	598	13	of	of	ADP
ftr-317	598	14	equitable	equitable	ADJ
ftr-317	598	15	innocent	innocent	ADJ
ftr-317	598	16	spouse	spouse	NOUN
ftr-317	598	17	relief	relief	NOUN
ftr-317	598	18	limitations	limitation	NOUN
ftr-317	598	19	period	period	NOUN
ftr-317	598	20	,	,	PUNCT
ftr-317	598	21	2011	2011	NUM
ftr-317	598	22	tnt	tnt	PROPN
ftr-317	598	23	75–27	75–27	NUM
ftr-317	598	24	(	(	PUNCT
ftr-317	598	25	apr	apr	PROPN
ftr-317	598	26	.	.	PROPN
ftr-317	598	27	19	19	NUM
ftr-317	598	28	,	,	PUNCT
ftr-317	598	29	2011	2011	NUM
ftr-317	598	30	)	)	PUNCT
ftr-317	598	31	;	;	PUNCT
ftr-317	598	32	rep	rep	PROPN
ftr-317	598	33	.	.	PROPN
ftr-317	598	34	fortney	fortney	PROPN
ftr-317	598	35	pete	pete	PROPN
ftr-317	598	36	stark	stark	PROPN
ftr-317	598	37	et	et	PROPN
ftr-317	598	38	al	al	PROPN
ftr-317	598	39	.	.	PROPN
ftr-317	598	40	,	,	PUNCT
ftr-317	598	41	representatives	representative	NOUN
ftr-317	598	42	request	request	VERB
ftr-317	598	43	withdrawal	withdrawal	NOUN
ftr-317	598	44	of	of	ADP
ftr-317	598	45	equitable	equitable	ADJ
ftr-317	598	46	innocent	innocent	ADJ
ftr-317	598	47	spouse	spouse	NOUN
ftr-317	598	48	relief	relief	NOUN
ftr-317	598	49	limitations	limitation	NOUN
ftr-317	598	50	period	period	NOUN
ftr-317	598	51	,	,	PUNCT
ftr-317	598	52	2011	2011	NUM
ftr-317	598	53	tnt	tnt	PROPN
ftr-317	598	54	75–28	75–28	PROPN
ftr-317	598	55	(	(	PUNCT
ftr-317	598	56	apr	apr	PROPN
ftr-317	598	57	.	.	PROPN
ftr-317	598	58	19	19	NUM
ftr-317	598	59	,	,	PUNCT
ftr-317	598	60	2011	2011	NUM
ftr-317	598	61	)	)	PUNCT
ftr-317	598	62	.	.	PUNCT
ftr-317	599	1	see	see	VERB
ftr-317	599	2	also	also	ADV
ftr-317	599	3	douglas	douglas	PROPN
ftr-317	599	4	h.	h.	PROPN
ftr-317	599	5	shulman	shulman	PROPN
ftr-317	599	6	,	,	PUNCT
ftr-317	599	7	shulman	shulman	PROPN
ftr-317	599	8	says	say	VERB
ftr-317	599	9	irs	irs	PROPN
ftr-317	599	10	is	be	AUX
ftr-317	599	11	reviewing	review	VERB
ftr-317	599	12	innocent	innocent	ADJ
ftr-317	599	13	spouse	spouse	NOUN
ftr-317	599	14	relief	relief	NOUN
ftr-317	599	15	rules	rule	NOUN
ftr-317	599	16	,	,	PUNCT
ftr-317	599	17	2011	2011	NUM
ftr-317	599	18	tnt	tnt	PROPN
ftr-317	599	19	86–34	86–34	PROPN
ftr-317	599	20	(	(	PUNCT
ftr-317	599	21	may	may	PROPN
ftr-317	599	22	4	4	NUM
ftr-317	599	23	,	,	PUNCT
ftr-317	599	24	2011	2011	NUM
ftr-317	599	25	)	)	PUNCT
ftr-317	599	26	;	;	PUNCT
ftr-317	599	27	david	david	PROPN
ftr-317	599	28	van	van	PROPN
ftr-317	599	29	den	den	PROPN
ftr-317	599	30	berg	berg	PROPN
ftr-317	599	31	,	,	PUNCT
ftr-317	599	32	irs	irs	PROPN
ftr-317	599	33	gives	give	VERB
ftr-317	599	34	in	in	ADP
ftr-317	599	35	on	on	ADP
ftr-317	599	36	innocent	innocent	ADJ
ftr-317	599	37	spouse	spouse	NOUN
ftr-317	599	38	,	,	PUNCT
ftr-317	599	39	134	134	NUM
ftr-317	599	40	tax	tax	NOUN
ftr-317	599	41	notes	note	NOUN
ftr-317	599	42	38	38	NUM
ftr-317	599	43	(	(	PUNCT
ftr-317	599	44	jan	jan	PROPN
ftr-317	599	45	.	.	PROPN
ftr-317	599	46	2	2	NUM
ftr-317	599	47	,	,	PUNCT
ftr-317	599	48	2012	2012	NUM
ftr-317	599	49	)	)	PUNCT
ftr-317	599	50	.	.	PUNCT
ftr-317	600	1	in	in	ADP
ftr-317	600	2	notice	notice	NOUN
ftr-317	600	3	2011	2011	NUM
ftr-317	600	4	-	-	SYM
ftr-317	600	5	70	70	NUM
ftr-317	600	6	,	,	PUNCT
ftr-317	600	7	2011	2011	NUM
ftr-317	600	8	-	-	SYM
ftr-317	600	9	32	32	NUM
ftr-317	600	10	i.r.b	i.r.b	NOUN
ftr-317	600	11	.	.	PUNCT
ftr-317	600	12	135	135	NUM
ftr-317	601	1	(	(	PUNCT
ftr-317	601	2	july	july	PROPN
ftr-317	601	3	25	25	NUM
ftr-317	601	4	,	,	PUNCT
ftr-317	601	5	2011	2011	NUM
ftr-317	601	6	)	)	PUNCT
ftr-317	601	7	,	,	PUNCT
ftr-317	601	8	the	the	DET
ftr-317	601	9	service	service	NOUN
ftr-317	601	10	announced	announce	VERB
ftr-317	601	11	that	that	SCONJ
ftr-317	601	12	despite	despite	SCONJ
ftr-317	601	13	its	its	PRON
ftr-317	601	14	victories	victory	NOUN
ftr-317	601	15	in	in	ADP
ftr-317	601	16	the	the	DET
ftr-317	601	17	courts	court	NOUN
ftr-317	601	18	of	of	ADP
ftr-317	601	19	appeals	appeal	NOUN
ftr-317	601	20	,	,	PUNCT
ftr-317	601	21	the	the	DET
ftr-317	601	22	section	section	NOUN
ftr-317	601	23	6015	6015	NUM
ftr-317	601	24	regulations	regulation	NOUN
ftr-317	601	25	would	would	AUX
ftr-317	601	26	be	be	AUX
ftr-317	601	27	revised	revise	VERB
ftr-317	601	28	so	so	SCONJ
ftr-317	601	29	that	that	SCONJ
ftr-317	601	30	the	the	DET
ftr-317	601	31	two	two	NUM
ftr-317	601	32	-	-	PUNCT
ftr-317	601	33	year	year	NOUN
ftr-317	601	34	limitations	limitation	NOUN
ftr-317	601	35	period	period	NOUN
ftr-317	601	36	no	no	ADV
ftr-317	601	37	longer	long	ADV
ftr-317	601	38	applied	apply	VERB
ftr-317	601	39	to	to	ADP
ftr-317	601	40	claims	claim	NOUN
ftr-317	601	41	for	for	ADP
ftr-317	601	42	equitable	equitable	ADJ
ftr-317	601	43	relief	relief	NOUN
ftr-317	601	44	.	.	PUNCT
ftr-317	602	1	in	in	ADP
ftr-317	602	2	addition	addition	NOUN
ftr-317	602	3	,	,	PUNCT
ftr-317	602	4	the	the	DET
ftr-317	602	5	notice	notice	NOUN
ftr-317	602	6	provided	provide	VERB
ftr-317	602	7	generous	generous	ADJ
ftr-317	602	8	transition	transition	NOUN
ftr-317	602	9	relief	relief	NOUN
ftr-317	602	10	,	,	PUNCT
ftr-317	602	11	specifying	specify	VERB
ftr-317	602	12	that	that	SCONJ
ftr-317	602	13	pending	pende	VERB
ftr-317	602	14	requests	request	NOUN
ftr-317	602	15	for	for	ADP
ftr-317	602	16	equitable	equitable	ADJ
ftr-317	602	17	relief	relief	NOUN
ftr-317	602	18	would	would	AUX
ftr-317	602	19	be	be	AUX
ftr-317	602	20	considered	consider	VERB
ftr-317	602	21	if	if	SCONJ
ftr-317	602	22	submitted	submit	VERB
ftr-317	602	23	after	after	ADP
ftr-317	602	24	the	the	DET
ftr-317	602	25	two	two	NUM
ftr-317	602	26	-	-	PUNCT
ftr-317	602	27	year	year	NOUN
ftr-317	602	28	period	period	NOUN
ftr-317	602	29	,	,	PUNCT
ftr-317	602	30	requests	request	NOUN
ftr-317	602	31	that	that	PRON
ftr-317	602	32	were	be	AUX
ftr-317	602	33	denied	deny	VERB
ftr-317	602	34	solely	solely	ADV
ftr-317	602	35	because	because	SCONJ
ftr-317	602	36	of	of	ADP
ftr-317	602	37	failure	failure	NOUN
ftr-317	602	38	to	to	PART
ftr-317	602	39	comply	comply	VERB
ftr-317	602	40	with	with	ADP
ftr-317	602	41	the	the	DET
ftr-317	602	42	two	two	NUM
ftr-317	602	43	-	-	PUNCT
ftr-317	602	44	year	year	NOUN
ftr-317	602	45	period	period	NOUN
ftr-317	602	46	and	and	CCONJ
ftr-317	602	47	that	that	PRON
ftr-317	602	48	were	be	AUX
ftr-317	602	49	not	not	PART
ftr-317	602	50	litigated	litigate	VERB
ftr-317	602	51	would	would	AUX
ftr-317	602	52	be	be	AUX
ftr-317	602	53	treated	treat	VERB
ftr-317	602	54	as	as	ADP
ftr-317	602	55	claims	claim	NOUN
ftr-317	602	56	for	for	ADP
ftr-317	602	57	refund	refund	NOUN
ftr-317	602	58	,	,	PUNCT
ftr-317	602	59	any	any	DET
ftr-317	602	60	such	such	ADJ
ftr-317	602	61	requests	request	NOUN
ftr-317	602	62	that	that	PRON
ftr-317	602	63	were	be	AUX
ftr-317	602	64	in	in	ADP
ftr-317	602	65	litigation	litigation	NOUN
ftr-317	602	66	would	would	AUX
ftr-317	602	67	be	be	AUX
ftr-317	602	68	the	the	DET
ftr-317	602	69	subject	subject	NOUN
ftr-317	602	70	of	of	ADP
ftr-317	602	71	action	action	NOUN
ftr-317	602	72	consistent	consistent	ADJ
ftr-317	602	73	with	with	ADP
ftr-317	602	74	the	the	DET
ftr-317	602	75	notice	notice	NOUN
ftr-317	602	76	without	without	ADP
ftr-317	602	77	further	further	ADJ
ftr-317	602	78	action	action	NOUN
ftr-317	602	79	on	on	ADP
ftr-317	602	80	the	the	DET
ftr-317	602	81	taxpayer‘s	taxpayer‘s	ADJ
ftr-317	602	82	part	part	NOUN
ftr-317	602	83	,	,	PUNCT
ftr-317	602	84	and	and	CCONJ
ftr-317	602	85	in	in	ADP
ftr-317	602	86	cases	case	NOUN
ftr-317	602	87	where	where	SCONJ
ftr-317	602	88	the	the	DET
ftr-317	602	89	litigation	litigation	NOUN
ftr-317	602	90	had	have	AUX
ftr-317	602	91	been	be	AUX
ftr-317	602	92	final	final	ADJ
ftr-317	602	93	the	the	DET
ftr-317	602	94	irs	irs	PROPN
ftr-317	602	95	would	would	AUX
ftr-317	602	96	cease	cease	VERB
ftr-317	602	97	further	further	ADJ
ftr-317	602	98	collection	collection	NOUN
ftr-317	602	99	action	action	NOUN
ftr-317	602	100	.	.	PUNCT
ftr-317	603	1	the	the	DET
ftr-317	603	2	only	only	ADJ
ftr-317	603	3	way	way	NOUN
ftr-317	603	4	the	the	DET
ftr-317	603	5	irs‘s	irs‘s	NOUN
ftr-317	603	6	change	change	NOUN
ftr-317	603	7	of	of	ADP
ftr-317	603	8	heart	heart	NOUN
ftr-317	603	9	could	could	AUX
ftr-317	603	10	have	have	AUX
ftr-317	603	11	been	be	AUX
ftr-317	603	12	more	more	ADV
ftr-317	603	13	complete	complete	ADJ
ftr-317	603	14	is	be	AUX
ftr-317	603	15	if	if	SCONJ
ftr-317	603	16	it	it	PRON
ftr-317	603	17	had	have	AUX
ftr-317	603	18	offered	offer	VERB
ftr-317	603	19	refunds	refund	NOUN
ftr-317	603	20	of	of	ADP
ftr-317	603	21	any	any	DET
ftr-317	603	22	taxes	taxis	NOUN
ftr-317	603	23	collected	collect	VERB
ftr-317	603	24	from	from	ADP
ftr-317	603	25	individuals	individual	NOUN
ftr-317	603	26	who	who	PRON
ftr-317	603	27	had	have	AUX
ftr-317	603	28	sought	seek	VERB
ftr-317	603	29	equitable	equitable	ADJ
ftr-317	603	30	relief	relief	NOUN
ftr-317	603	31	,	,	PUNCT
ftr-317	603	32	but	but	CCONJ
ftr-317	603	33	it	it	PRON
ftr-317	603	34	is	be	AUX
ftr-317	603	35	impossible	impossible	ADJ
ftr-317	603	36	to	to	PART
ftr-317	603	37	know	know	VERB
ftr-317	603	38	whether	whether	SCONJ
ftr-317	603	39	any	any	DET
ftr-317	603	40	such	such	ADJ
ftr-317	603	41	taxes	taxis	NOUN
ftr-317	603	42	were	be	AUX
ftr-317	603	43	ever	ever	ADV
ftr-317	603	44	collected	collect	VERB
ftr-317	603	45	and	and	CCONJ
ftr-317	603	46	thus	thus	ADV
ftr-317	603	47	whether	whether	SCONJ
ftr-317	603	48	any	any	DET
ftr-317	603	49	refunds	refund	NOUN
ftr-317	603	50	could	could	AUX
ftr-317	603	51	even	even	ADV
ftr-317	603	52	have	have	AUX
ftr-317	603	53	been	be	AUX
ftr-317	603	54	possible	possible	ADJ
ftr-317	603	55	.	.	PUNCT
ftr-317	604	1	130	130	NUM
ftr-317	604	2	florida	florida	PROPN
ftr-317	604	3	tax	tax	NOUN
ftr-317	604	4	review	review	NOUN
ftr-317	604	5	[	[	X
ftr-317	604	6	vol	vol	NOUN
ftr-317	604	7	.	.	PUNCT
ftr-317	604	8	13:3	13:3	NUM
ftr-317	604	9	iv	iv	NOUN
ftr-317	604	10	.	.	PUNCT
ftr-317	604	11	conclusion	conclusion	PROPN
ftr-317	604	12	professor	professor	NOUN
ftr-317	604	13	kahn‘s	kahn‘s	PROPN
ftr-317	604	14	article	article	NOUN
ftr-317	604	15	makes	make	VERB
ftr-317	604	16	an	an	DET
ftr-317	604	17	important	important	ADJ
ftr-317	604	18	contribution	contribution	NOUN
ftr-317	604	19	to	to	ADP
ftr-317	604	20	the	the	DET
ftr-317	604	21	understanding	understanding	NOUN
ftr-317	604	22	of	of	ADP
ftr-317	604	23	the	the	DET
ftr-317	604	24	definition	definition	NOUN
ftr-317	604	25	of	of	ADP
ftr-317	604	26	income	income	NOUN
ftr-317	604	27	by	by	ADP
ftr-317	604	28	explicitly	explicitly	ADV
ftr-317	604	29	identifying	identify	VERB
ftr-317	604	30	some	some	PRON
ftr-317	604	31	of	of	ADP
ftr-317	604	32	the	the	DET
ftr-317	604	33	values	value	NOUN
ftr-317	604	34	that	that	PRON
ftr-317	604	35	should	should	AUX
ftr-317	604	36	animate	animate	VERB
ftr-317	604	37	it	it	PRON
ftr-317	604	38	.	.	PUNCT
ftr-317	605	1	the	the	DET
ftr-317	605	2	scenarios	scenario	NOUN
ftr-317	605	3	he	he	PRON
ftr-317	605	4	uses	use	VERB
ftr-317	605	5	to	to	PART
ftr-317	605	6	explore	explore	VERB
ftr-317	605	7	the	the	DET
ftr-317	605	8	contours	contours	NOUN
ftr-317	605	9	of	of	ADP
ftr-317	605	10	the	the	DET
ftr-317	605	11	definition	definition	NOUN
ftr-317	605	12	of	of	ADP
ftr-317	605	13	income	income	NOUN
ftr-317	605	14	allow	allow	VERB
ftr-317	605	15	useful	useful	ADJ
ftr-317	605	16	comparisons	comparison	NOUN
ftr-317	605	17	and	and	CCONJ
ftr-317	605	18	contrasts	contrast	VERB
ftr-317	605	19	;	;	PUNCT
ftr-317	605	20	working	work	VERB
ftr-317	605	21	with	with	ADP
ftr-317	605	22	these	these	DET
ftr-317	605	23	scenarios	scenario	NOUN
ftr-317	605	24	has	have	AUX
ftr-317	605	25	helped	help	VERB
ftr-317	605	26	us	we	PRON
ftr-317	605	27	refine	refine	VERB
ftr-317	605	28	the	the	DET
ftr-317	605	29	ideas	idea	NOUN
ftr-317	605	30	about	about	ADP
ftr-317	605	31	the	the	DET
ftr-317	605	32	definition	definition	NOUN
ftr-317	605	33	of	of	ADP
ftr-317	605	34	income	income	NOUN
ftr-317	605	35	that	that	PRON
ftr-317	605	36	we	we	PRON
ftr-317	605	37	first	first	ADV
ftr-317	605	38	proposed	propose	VERB
ftr-317	605	39	in	in	ADP
ftr-317	605	40	defining	define	VERB
ftr-317	605	41	income	income	NOUN
ftr-317	605	42	.	.	PUNCT
ftr-317	606	1	in	in	ADP
ftr-317	606	2	defining	define	VERB
ftr-317	606	3	income	income	NOUN
ftr-317	606	4	,	,	PUNCT
ftr-317	606	5	we	we	PRON
ftr-317	606	6	demonstrated	demonstrate	VERB
ftr-317	606	7	that	that	SCONJ
ftr-317	606	8	numerous	numerous	ADJ
ftr-317	606	9	results	result	NOUN
ftr-317	606	10	,	,	PUNCT
ftr-317	606	11	like	like	ADP
ftr-317	606	12	the	the	DET
ftr-317	606	13	non	non	NOUN
ftr-317	606	14	-	-	NOUN
ftr-317	606	15	taxation	taxation	NOUN
ftr-317	606	16	of	of	ADP
ftr-317	606	17	support	support	NOUN
ftr-317	606	18	,	,	PUNCT
ftr-317	606	19	the	the	DET
ftr-317	606	20	value	value	NOUN
ftr-317	606	21	of	of	ADP
ftr-317	606	22	dinners	dinner	NOUN
ftr-317	606	23	and	and	CCONJ
ftr-317	606	24	other	other	ADJ
ftr-317	606	25	entertainment	entertainment	NOUN
ftr-317	606	26	provided	provide	VERB
ftr-317	606	27	to	to	ADP
ftr-317	606	28	clients	client	NOUN
ftr-317	606	29	by	by	ADP
ftr-317	606	30	lawyers	lawyer	NOUN
ftr-317	606	31	and	and	CCONJ
ftr-317	606	32	other	other	ADJ
ftr-317	606	33	professionals	professional	NOUN
ftr-317	606	34	,	,	PUNCT
ftr-317	606	35	travel	travel	NOUN
ftr-317	606	36	provided	provide	VERB
ftr-317	606	37	by	by	ADP
ftr-317	606	38	a	a	DET
ftr-317	606	39	prospective	prospective	ADJ
ftr-317	606	40	employer	employer	NOUN
ftr-317	606	41	to	to	ADP
ftr-317	606	42	a	a	DET
ftr-317	606	43	prospective	prospective	ADJ
ftr-317	606	44	employee	employee	NOUN
ftr-317	606	45	or	or	CCONJ
ftr-317	606	46	investor	investor	NOUN
ftr-317	606	47	,	,	PUNCT
ftr-317	606	48	record	record	NOUN
ftr-317	606	49	-	-	PUNCT
ftr-317	606	50	breaking	break	VERB
ftr-317	606	51	baseballs	baseball	NOUN
ftr-317	606	52	caught	catch	VERB
ftr-317	606	53	by	by	ADP
ftr-317	606	54	fans	fan	NOUN
ftr-317	606	55	or	or	CCONJ
ftr-317	606	56	fish	fish	NOUN
ftr-317	606	57	caught	catch	VERB
ftr-317	606	58	by	by	ADP
ftr-317	606	59	amateurs	amateur	NOUN
ftr-317	606	60	and	and	CCONJ
ftr-317	606	61	professionals	professional	NOUN
ftr-317	606	62	alike	alike	ADV
ftr-317	606	63	,	,	PUNCT
ftr-317	606	64	or	or	CCONJ
ftr-317	606	65	even	even	ADV
ftr-317	606	66	big	big	ADJ
ftr-317	606	67	game	game	NOUN
ftr-317	606	68	trophies	trophy	NOUN
ftr-317	606	69	collected	collect	VERB
ftr-317	606	70	by	by	ADP
ftr-317	606	71	hunters	hunter	NOUN
ftr-317	606	72	and	and	CCONJ
ftr-317	606	73	donated	donate	VERB
ftr-317	606	74	to	to	ADP
ftr-317	606	75	charity	charity	NOUN
ftr-317	606	76	,	,	PUNCT
ftr-317	606	77	were	be	AUX
ftr-317	606	78	best	well	ADV
ftr-317	606	79	explained	explain	VERB
ftr-317	606	80	by	by	ADP
ftr-317	606	81	an	an	DET
ftr-317	606	82	analysis	analysis	NOUN
ftr-317	606	83	that	that	PRON
ftr-317	606	84	treats	treat	VERB
ftr-317	606	85	the	the	DET
ftr-317	606	86	definition	definition	NOUN
ftr-317	606	87	of	of	ADP
ftr-317	606	88	income	income	NOUN
ftr-317	606	89	as	as	ADP
ftr-317	606	90	a	a	DET
ftr-317	606	91	standard	standard	NOUN
ftr-317	606	92	,	,	PUNCT
ftr-317	606	93	the	the	DET
ftr-317	606	94	application	application	NOUN
ftr-317	606	95	of	of	ADP
ftr-317	606	96	which	which	PRON
ftr-317	606	97	is	be	AUX
ftr-317	606	98	informed	inform	VERB
ftr-317	606	99	by	by	ADP
ftr-317	606	100	multiple	multiple	ADJ
ftr-317	606	101	values	value	NOUN
ftr-317	606	102	.	.	PUNCT
ftr-317	607	1	working	work	VERB
ftr-317	607	2	with	with	ADP
ftr-317	607	3	professor	professor	NOUN
ftr-317	607	4	kahn‘s	kahn‘s	PROPN
ftr-317	607	5	scenarios	scenario	NOUN
ftr-317	607	6	has	have	AUX
ftr-317	607	7	reinforced	reinforce	VERB
ftr-317	607	8	our	our	PRON
ftr-317	607	9	conclusion	conclusion	NOUN
ftr-317	607	10	that	that	SCONJ
ftr-317	607	11	the	the	DET
ftr-317	607	12	traditional	traditional	ADJ
ftr-317	607	13	difficulty	difficulty	NOUN
ftr-317	607	14	of	of	ADP
ftr-317	607	15	reconciling	reconcile	VERB
ftr-317	607	16	the	the	DET
ftr-317	607	17	definition	definition	NOUN
ftr-317	607	18	of	of	ADP
ftr-317	607	19	income	income	NOUN
ftr-317	607	20	with	with	ADP
ftr-317	607	21	such	such	ADJ
ftr-317	607	22	results	result	NOUN
ftr-317	607	23	stems	stem	VERB
ftr-317	607	24	from	from	ADP
ftr-317	607	25	the	the	DET
ftr-317	607	26	unexamined	unexamined	ADJ
ftr-317	607	27	assumption	assumption	NOUN
ftr-317	607	28	that	that	SCONJ
ftr-317	607	29	the	the	DET
ftr-317	607	30	definition	definition	NOUN
ftr-317	607	31	of	of	ADP
ftr-317	607	32	income	income	NOUN
ftr-317	607	33	is	be	AUX
ftr-317	607	34	to	to	PART
ftr-317	607	35	be	be	AUX
ftr-317	607	36	interpreted	interpret	VERB
ftr-317	607	37	as	as	ADP
ftr-317	607	38	a	a	DET
ftr-317	607	39	rule	rule	NOUN
ftr-317	607	40	.	.	PUNCT
ftr-317	608	1	once	once	SCONJ
ftr-317	608	2	we	we	PRON
ftr-317	608	3	consider	consider	VERB
ftr-317	608	4	the	the	DET
ftr-317	608	5	possibility	possibility	NOUN
ftr-317	608	6	that	that	SCONJ
ftr-317	608	7	the	the	DET
ftr-317	608	8	definition	definition	NOUN
ftr-317	608	9	of	of	ADP
ftr-317	608	10	income	income	NOUN
ftr-317	608	11	is	be	AUX
ftr-317	608	12	not	not	PART
ftr-317	608	13	a	a	DET
ftr-317	608	14	rule	rule	NOUN
ftr-317	608	15	but	but	CCONJ
ftr-317	608	16	a	a	DET
ftr-317	608	17	standard	standard	NOUN
ftr-317	608	18	,	,	PUNCT
ftr-317	608	19	both	both	CCONJ
ftr-317	608	20	the	the	DET
ftr-317	608	21	source	source	NOUN
ftr-317	608	22	of	of	ADP
ftr-317	608	23	the	the	DET
ftr-317	608	24	difficulty	difficulty	NOUN
ftr-317	608	25	and	and	CCONJ
ftr-317	608	26	its	its	PRON
ftr-317	608	27	resolution	resolution	NOUN
ftr-317	608	28	become	become	VERB
ftr-317	608	29	clear	clear	ADJ
ftr-317	608	30	.	.	PUNCT
ftr-317	609	1	analyzing	analyze	VERB
ftr-317	609	2	the	the	DET
ftr-317	609	3	definition	definition	NOUN
ftr-317	609	4	of	of	ADP
ftr-317	609	5	income	income	NOUN
ftr-317	609	6	as	as	ADP
ftr-317	609	7	a	a	DET
ftr-317	609	8	standard	standard	NOUN
ftr-317	609	9	illuminates	illuminate	VERB
ftr-317	609	10	the	the	DET
ftr-317	609	11	treatment	treatment	NOUN
ftr-317	609	12	of	of	ADP
ftr-317	609	13	the	the	DET
ftr-317	609	14	vast	vast	ADJ
ftr-317	609	15	majority	majority	NOUN
ftr-317	609	16	of	of	ADP
ftr-317	609	17	exchanges	exchange	NOUN
ftr-317	609	18	that	that	PRON
ftr-317	609	19	occur	occur	VERB
ftr-317	609	20	in	in	ADP
ftr-317	609	21	human	human	ADJ
ftr-317	609	22	interaction	interaction	NOUN
ftr-317	609	23	.	.	PUNCT
ftr-317	610	1	those	those	DET
ftr-317	610	2	exchanges	exchange	NOUN
ftr-317	610	3	create	create	VERB
ftr-317	610	4	wealth	wealth	NOUN
ftr-317	610	5	but	but	CCONJ
ftr-317	610	6	implicate	implicate	VERB
ftr-317	610	7	important	important	ADJ
ftr-317	610	8	non	non	ADJ
ftr-317	610	9	-	-	ADJ
ftr-317	610	10	economic	economic	ADJ
ftr-317	610	11	values	value	NOUN
ftr-317	610	12	too	too	ADV
ftr-317	610	13	vast	vast	ADJ
ftr-317	610	14	and	and	CCONJ
ftr-317	610	15	varied	varied	ADJ
ftr-317	610	16	for	for	SCONJ
ftr-317	610	17	any	any	DET
ftr-317	610	18	rule	rule	NOUN
ftr-317	610	19	to	to	PART
ftr-317	610	20	capture	capture	VERB
ftr-317	610	21	.	.	PUNCT
ftr-317	611	1	a	a	DET
ftr-317	611	2	standard	standard	NOUN
ftr-317	611	3	,	,	PUNCT
ftr-317	611	4	however	however	ADV
ftr-317	611	5	,	,	PUNCT
ftr-317	611	6	is	be	AUX
ftr-317	611	7	apt	apt	ADJ
ftr-317	611	8	.	.	PUNCT
ftr-317	612	1	in	in	ADP
ftr-317	612	2	the	the	DET
ftr-317	612	3	case	case	NOUN
ftr-317	612	4	of	of	ADP
ftr-317	612	5	pornography	pornography	NOUN
ftr-317	612	6	,	,	PUNCT
ftr-317	612	7	justice	justice	PROPN
ftr-317	612	8	stewart	stewart	PROPN
ftr-317	612	9	famously	famously	ADV
ftr-317	612	10	acknowledged	acknowledge	VERB
ftr-317	612	11	the	the	DET
ftr-317	612	12	futility	futility	NOUN
ftr-317	612	13	of	of	ADP
ftr-317	612	14	creating	create	VERB
ftr-317	612	15	a	a	DET
ftr-317	612	16	rule	rule	NOUN
ftr-317	612	17	or	or	CCONJ
ftr-317	612	18	even	even	ADV
ftr-317	612	19	a	a	DET
ftr-317	612	20	highly	highly	ADV
ftr-317	612	21	articulated	articulated	ADJ
ftr-317	612	22	standard	standard	NOUN
ftr-317	612	23	and	and	CCONJ
ftr-317	612	24	refused	refuse	VERB
ftr-317	612	25	to	to	PART
ftr-317	612	26	attempt	attempt	VERB
ftr-317	612	27	it	it	PRON
ftr-317	612	28	.	.	PUNCT
ftr-317	613	1	instead	instead	ADV
ftr-317	613	2	he	he	PRON
ftr-317	613	3	captured	capture	VERB
ftr-317	613	4	the	the	DET
ftr-317	613	5	essence	essence	NOUN
ftr-317	613	6	of	of	ADP
ftr-317	613	7	the	the	DET
ftr-317	613	8	concept	concept	NOUN
ftr-317	613	9	by	by	ADP
ftr-317	613	10	simply	simply	ADV
ftr-317	613	11	asserting	assert	VERB
ftr-317	613	12	that	that	SCONJ
ftr-317	613	13	he	he	PRON
ftr-317	613	14	knew	know	VERB
ftr-317	613	15	it	it	PRON
ftr-317	613	16	when	when	SCONJ
ftr-317	613	17	he	he	PRON
ftr-317	613	18	saw	see	VERB
ftr-317	613	19	it	it	PRON
ftr-317	613	20	.	.	PUNCT
ftr-317	614	1	75	75	NUM
ftr-317	614	2	in	in	ADP
ftr-317	614	3	the	the	DET
ftr-317	614	4	case	case	NOUN
ftr-317	614	5	of	of	ADP
ftr-317	614	6	income	income	NOUN
ftr-317	614	7	the	the	DET
ftr-317	614	8	supreme	supreme	NOUN
ftr-317	614	9	75	75	NUM
ftr-317	614	10	.	.	PUNCT
ftr-317	615	1	in	in	ADP
ftr-317	615	2	jacobellis	jacobellis	PROPN
ftr-317	615	3	v.	v.	ADP
ftr-317	615	4	ohio	ohio	PROPN
ftr-317	615	5	,	,	PUNCT
ftr-317	615	6	378	378	NUM
ftr-317	615	7	u.s	u.s	PROPN
ftr-317	615	8	.	.	PROPN
ftr-317	615	9	184	184	NUM
ftr-317	615	10	(	(	PUNCT
ftr-317	615	11	1964	1964	NUM
ftr-317	615	12	)	)	PUNCT
ftr-317	615	13	,	,	PUNCT
ftr-317	615	14	the	the	DET
ftr-317	615	15	court	court	NOUN
ftr-317	615	16	used	use	VERB
ftr-317	615	17	the	the	DET
ftr-317	615	18	formulation	formulation	NOUN
ftr-317	615	19	it	it	PRON
ftr-317	615	20	had	have	AUX
ftr-317	615	21	developed	develop	VERB
ftr-317	615	22	in	in	ADP
ftr-317	615	23	roth	roth	PROPN
ftr-317	615	24	v.	v.	ADP
ftr-317	615	25	united	united	PROPN
ftr-317	615	26	states	states	PROPN
ftr-317	615	27	,	,	PUNCT
ftr-317	615	28	354	354	NUM
ftr-317	615	29	u.s	u.s	PROPN
ftr-317	615	30	.	.	PROPN
ftr-317	615	31	476	476	NUM
ftr-317	615	32	,	,	PUNCT
ftr-317	615	33	489	489	NUM
ftr-317	615	34	(	(	PUNCT
ftr-317	615	35	1957	1957	NUM
ftr-317	615	36	)	)	PUNCT
ftr-317	615	37	,	,	PUNCT
ftr-317	615	38	―whether	―whether	ADP
ftr-317	615	39	to	to	ADP
ftr-317	615	40	the	the	DET
ftr-317	615	41	average	average	ADJ
ftr-317	615	42	person	person	NOUN
ftr-317	615	43	,	,	PUNCT
ftr-317	615	44	applying	apply	VERB
ftr-317	615	45	contemporary	contemporary	ADJ
ftr-317	615	46	community	community	NOUN
ftr-317	615	47	standards	standard	NOUN
ftr-317	615	48	,	,	PUNCT
ftr-317	615	49	the	the	DET
ftr-317	615	50	dominant	dominant	ADJ
ftr-317	615	51	theme	theme	NOUN
ftr-317	615	52	of	of	ADP
ftr-317	615	53	the	the	DET
ftr-317	615	54	material	material	NOUN
ftr-317	615	55	taken	take	VERB
ftr-317	615	56	as	as	ADP
ftr-317	615	57	a	a	DET
ftr-317	615	58	whole	whole	ADJ
ftr-317	615	59	appeals	appeal	NOUN
ftr-317	615	60	to	to	PART
ftr-317	615	61	prurient	prurient	VERB
ftr-317	615	62	interest,‖	interest,‖	PROPN
ftr-317	615	63	acknowledging	acknowledge	VERB
ftr-317	615	64	it	it	PRON
ftr-317	615	65	to	to	PART
ftr-317	615	66	be	be	AUX
ftr-317	615	67	a	a	DET
ftr-317	615	68	standard	standard	NOUN
ftr-317	615	69	.	.	PUNCT
ftr-317	616	1	i	i	PRON
ftr-317	616	2	d.	d.	PROPN
ftr-317	616	3	at	at	ADP
ftr-317	616	4	191	191	NUM
ftr-317	616	5	.	.	PUNCT
ftr-317	617	1	concurring	concur	VERB
ftr-317	617	2	in	in	ADP
ftr-317	617	3	jacobellis	jacobelli	NOUN
ftr-317	617	4	,	,	PUNCT
ftr-317	617	5	however	however	ADV
ftr-317	617	6	,	,	PUNCT
ftr-317	617	7	justice	justice	PROPN
ftr-317	617	8	stewart	stewart	PROPN
ftr-317	617	9	acknowledged	acknowledge	VERB
ftr-317	617	10	the	the	DET
ftr-317	617	11	difficulty	difficulty	NOUN
ftr-317	617	12	of	of	ADP
ftr-317	617	13	―trying	―trye	VERB
ftr-317	617	14	to	to	PART
ftr-317	617	15	define	define	VERB
ftr-317	617	16	what	what	PRON
ftr-317	617	17	may	may	AUX
ftr-317	617	18	be	be	AUX
ftr-317	617	19	indefinable,‖	indefinable,‖	VERB
ftr-317	617	20	and	and	CCONJ
ftr-317	617	21	wished	wish	VERB
ftr-317	617	22	to	to	PART
ftr-317	617	23	go	go	VERB
ftr-317	617	24	no	no	ADV
ftr-317	617	25	further	far	ADV
ftr-317	617	26	than	than	ADP
ftr-317	617	27	stating	state	VERB
ftr-317	617	28	that	that	SCONJ
ftr-317	617	29	criminal	criminal	ADJ
ftr-317	617	30	laws	law	NOUN
ftr-317	617	31	could	could	AUX
ftr-317	617	32	only	only	ADV
ftr-317	617	33	constitutionally	constitutionally	ADV
ftr-317	617	34	proscribe	proscribe	VERB
ftr-317	617	35	pornography	pornography	NOUN
ftr-317	617	36	and	and	CCONJ
ftr-317	617	37	―i	―i	PROPN
ftr-317	617	38	shall	shall	AUX
ftr-317	617	39	not	not	PART
ftr-317	617	40	today	today	NOUN
ftr-317	617	41	attempt	attempt	VERB
ftr-317	617	42	further	far	ADV
ftr-317	617	43	to	to	PART
ftr-317	617	44	define	define	VERB
ftr-317	617	45	the	the	DET
ftr-317	617	46	kinds	kind	NOUN
ftr-317	617	47	of	of	ADP
ftr-317	617	48	material	material	NOUN
ftr-317	617	49	i	i	PRON
ftr-317	617	50	understand	understand	VERB
ftr-317	617	51	to	to	PART
ftr-317	617	52	be	be	AUX
ftr-317	617	53	embraced	embrace	VERB
ftr-317	617	54	within	within	ADP
ftr-317	617	55	that	that	DET
ftr-317	617	56	shorthand	shorthand	NOUN
ftr-317	617	57	description	description	NOUN
ftr-317	617	58	;	;	PUNCT
ftr-317	617	59	and	and	CCONJ
ftr-317	617	60	perhaps	perhaps	ADV
ftr-317	617	61	i	i	PRON
ftr-317	617	62	could	could	AUX
ftr-317	617	63	never	never	ADV
ftr-317	617	64	succeed	succeed	VERB
ftr-317	617	65	in	in	ADP
ftr-317	617	66	intelligibly	intelligibly	ADV
ftr-317	617	67	doing	do	VERB
ftr-317	617	68	so	so	ADV
ftr-317	617	69	.	.	PUNCT
ftr-317	618	1	but	but	CCONJ
ftr-317	618	2	i	i	PRON
ftr-317	618	3	know	know	VERB
ftr-317	618	4	it	it	PRON
ftr-317	618	5	when	when	SCONJ
ftr-317	618	6	i	i	PRON
ftr-317	618	7	see	see	VERB
ftr-317	618	8	it	it	PRON
ftr-317	618	9	,	,	PUNCT
ftr-317	618	10	and	and	CCONJ
ftr-317	618	11	the	the	DET
ftr-317	618	12	motion	motion	NOUN
ftr-317	618	13	picture	picture	NOUN
ftr-317	618	14	involved	involve	VERB
ftr-317	618	15	in	in	ADP
ftr-317	618	16	this	this	DET
ftr-317	618	17	case	case	NOUN
ftr-317	618	18	is	be	AUX
ftr-317	618	19	not	not	PART
ftr-317	618	20	that.‖	that.‖	NOUN
ftr-317	618	21	i	i	PRON
ftr-317	618	22	d.	d.	PROPN
ftr-317	618	23	at	at	ADP
ftr-317	618	24	197	197	NUM
ftr-317	618	25	.	.	PUNCT
ftr-317	619	1	the	the	DET
ftr-317	619	2	reception	reception	NOUN
ftr-317	619	3	to	to	ADP
ftr-317	619	4	justice	justice	NOUN
ftr-317	619	5	stewart‘s	stewart‘s	NUM
ftr-317	619	6	most	most	ADV
ftr-317	619	7	prominent	prominent	ADJ
ftr-317	619	8	observation	observation	NOUN
ftr-317	619	9	has	have	AUX
ftr-317	619	10	been	be	AUX
ftr-317	619	11	mixed	mix	VERB
ftr-317	619	12	.	.	PUNCT
ftr-317	620	1	for	for	ADP
ftr-317	620	2	a	a	DET
ftr-317	620	3	2012	2012	NUM
ftr-317	620	4	]	]	PUNCT
ftr-317	620	5	the	the	DET
ftr-317	620	6	definition	definition	NOUN
ftr-317	620	7	of	of	ADP
ftr-317	620	8	income	income	NOUN
ftr-317	620	9	131	131	NUM
ftr-317	620	10	court	court	NOUN
ftr-317	620	11	has	have	AUX
ftr-317	620	12	not	not	PART
ftr-317	620	13	been	be	AUX
ftr-317	620	14	so	so	ADV
ftr-317	620	15	candid	candid	ADJ
ftr-317	620	16	about	about	ADP
ftr-317	620	17	the	the	DET
ftr-317	620	18	difficulty	difficulty	NOUN
ftr-317	620	19	of	of	ADP
ftr-317	620	20	the	the	DET
ftr-317	620	21	definitional	definitional	ADJ
ftr-317	620	22	task	task	NOUN
ftr-317	620	23	.	.	PUNCT
ftr-317	621	1	but	but	CCONJ
ftr-317	621	2	at	at	ADP
ftr-317	621	3	their	their	PRON
ftr-317	621	4	core	core	NOUN
ftr-317	621	5	,	,	PUNCT
ftr-317	621	6	the	the	DET
ftr-317	621	7	definitions	definition	NOUN
ftr-317	621	8	of	of	ADP
ftr-317	621	9	both	both	DET
ftr-317	621	10	income	income	NOUN
ftr-317	621	11	and	and	CCONJ
ftr-317	621	12	pornography	pornography	NOUN
ftr-317	621	13	are	be	AUX
ftr-317	621	14	best	well	ADV
ftr-317	621	15	analyzed	analyze	VERB
ftr-317	621	16	as	as	ADP
ftr-317	621	17	standards	standard	NOUN
ftr-317	621	18	,	,	PUNCT
ftr-317	621	19	informed	inform	VERB
ftr-317	621	20	,	,	PUNCT
ftr-317	621	21	as	as	SCONJ
ftr-317	621	22	standards	standard	NOUN
ftr-317	621	23	must	must	AUX
ftr-317	621	24	be	be	AUX
ftr-317	621	25	,	,	PUNCT
ftr-317	621	26	by	by	ADP
ftr-317	621	27	contemporary	contemporary	ADJ
ftr-317	621	28	values	value	NOUN
ftr-317	621	29	.	.	PUNCT
ftr-317	622	1	acknowledging	acknowledge	VERB
ftr-317	622	2	that	that	SCONJ
ftr-317	622	3	the	the	DET
ftr-317	622	4	definition	definition	NOUN
ftr-317	622	5	of	of	ADP
ftr-317	622	6	income	income	NOUN
ftr-317	622	7	is	be	AUX
ftr-317	622	8	best	well	ADV
ftr-317	622	9	interpreted	interpret	VERB
ftr-317	622	10	as	as	ADP
ftr-317	622	11	a	a	DET
ftr-317	622	12	standard	standard	NOUN
ftr-317	622	13	does	do	AUX
ftr-317	622	14	not	not	PART
ftr-317	622	15	render	render	VERB
ftr-317	622	16	it	it	PRON
ftr-317	622	17	lawless	lawless	ADJ
ftr-317	622	18	any	any	PRON
ftr-317	622	19	more	more	ADJ
ftr-317	622	20	than	than	ADP
ftr-317	622	21	any	any	DET
ftr-317	622	22	legal	legal	ADJ
ftr-317	622	23	formulation	formulation	NOUN
ftr-317	622	24	that	that	PRON
ftr-317	622	25	is	be	AUX
ftr-317	622	26	interpreted	interpret	VERB
ftr-317	622	27	as	as	ADP
ftr-317	622	28	a	a	DET
ftr-317	622	29	standard	standard	NOUN
ftr-317	622	30	is	be	AUX
ftr-317	622	31	lawless	lawless	ADJ
ftr-317	622	32	.	.	PUNCT
ftr-317	623	1	neither	neither	CCONJ
ftr-317	623	2	does	do	AUX
ftr-317	623	3	such	such	ADJ
ftr-317	623	4	acknowledgment	acknowledgment	NOUN
ftr-317	623	5	deny	deny	VERB
ftr-317	623	6	that	that	SCONJ
ftr-317	623	7	many	many	ADJ
ftr-317	623	8	tax	tax	NOUN
ftr-317	623	9	formulations	formulation	NOUN
ftr-317	623	10	are	be	AUX
ftr-317	623	11	rules	rule	NOUN
ftr-317	623	12	.	.	PUNCT
ftr-317	624	1	there	there	PRON
ftr-317	624	2	are	be	VERB
ftr-317	624	3	many	many	ADJ
ftr-317	624	4	,	,	PUNCT
ftr-317	624	5	many	many	ADJ
ftr-317	624	6	rules	rule	NOUN
ftr-317	624	7	in	in	ADP
ftr-317	624	8	tax	tax	NOUN
ftr-317	624	9	,	,	PUNCT
ftr-317	624	10	but	but	CCONJ
ftr-317	624	11	that	that	PRON
ftr-317	624	12	does	do	AUX
ftr-317	624	13	not	not	PART
ftr-317	624	14	mean	mean	VERB
ftr-317	624	15	that	that	SCONJ
ftr-317	624	16	every	every	DET
ftr-317	624	17	tax	tax	NOUN
ftr-317	624	18	formulation	formulation	NOUN
ftr-317	624	19	must	must	AUX
ftr-317	624	20	be	be	AUX
ftr-317	624	21	interpreted	interpret	VERB
ftr-317	624	22	as	as	ADP
ftr-317	624	23	a	a	DET
ftr-317	624	24	rule	rule	NOUN
ftr-317	624	25	.	.	PUNCT
ftr-317	625	1	section	section	NOUN
ftr-317	625	2	61	61	NUM
ftr-317	625	3	suggests	suggest	VERB
ftr-317	625	4	as	as	ADV
ftr-317	625	5	much	much	ADJ
ftr-317	625	6	by	by	ADP
ftr-317	625	7	defining	define	VERB
ftr-317	625	8	income	income	NOUN
ftr-317	625	9	by	by	ADP
ftr-317	625	10	reference	reference	NOUN
ftr-317	625	11	to	to	ADP
ftr-317	625	12	itself	itself	PRON
ftr-317	625	13	.	.	PUNCT
ftr-317	626	1	76	76	NUM
ftr-317	626	2	an	an	DET
ftr-317	626	3	income	income	NOUN
ftr-317	626	4	-	-	PUNCT
ftr-317	626	5	as	as	ADP
ftr-317	626	6	-	-	PUNCT
ftr-317	626	7	standard	standard	ADJ
ftr-317	626	8	approach	approach	NOUN
ftr-317	626	9	has	have	VERB
ftr-317	626	10	the	the	DET
ftr-317	626	11	advantage	advantage	NOUN
ftr-317	626	12	of	of	ADP
ftr-317	626	13	being	be	AUX
ftr-317	626	14	more	more	ADV
ftr-317	626	15	satisfying	satisfying	ADJ
ftr-317	626	16	than	than	ADP
ftr-317	626	17	an	an	DET
ftr-317	626	18	income	income	NOUN
ftr-317	626	19	-	-	PUNCT
ftr-317	626	20	as	as	ADP
ftr-317	626	21	-	-	PUNCT
ftr-317	626	22	rule	rule	NOUN
ftr-317	626	23	approach	approach	NOUN
ftr-317	626	24	because	because	SCONJ
ftr-317	626	25	it	it	PRON
ftr-317	626	26	provides	provide	VERB
ftr-317	626	27	a	a	DET
ftr-317	626	28	theoretical	theoretical	ADJ
ftr-317	626	29	explanation	explanation	NOUN
ftr-317	626	30	for	for	ADP
ftr-317	626	31	the	the	DET
ftr-317	626	32	observed	observed	ADJ
ftr-317	626	33	definition	definition	NOUN
ftr-317	626	34	of	of	ADP
ftr-317	626	35	income	income	NOUN
ftr-317	626	36	,	,	PUNCT
ftr-317	626	37	which	which	PRON
ftr-317	626	38	excludes	exclude	VERB
ftr-317	626	39	myriad	myriad	ADJ
ftr-317	626	40	wealth	wealth	NOUN
ftr-317	626	41	-	-	PUNCT
ftr-317	626	42	enhancing	enhance	VERB
ftr-317	626	43	accessions	accession	NOUN
ftr-317	626	44	taxpayers	taxpayer	NOUN
ftr-317	626	45	receive	receive	VERB
ftr-317	626	46	every	every	DET
ftr-317	626	47	day	day	NOUN
ftr-317	626	48	,	,	PUNCT
ftr-317	626	49	and	and	CCONJ
ftr-317	626	50	does	do	VERB
ftr-317	626	51	so	so	ADV
ftr-317	626	52	directly	directly	ADV
ftr-317	626	53	,	,	PUNCT
ftr-317	626	54	without	without	ADP
ftr-317	626	55	resort	resort	NOUN
ftr-317	626	56	to	to	ADP
ftr-317	626	57	exceptions	exception	NOUN
ftr-317	626	58	that	that	PRON
ftr-317	626	59	need	need	VERB
ftr-317	626	60	to	to	PART
ftr-317	626	61	be	be	AUX
ftr-317	626	62	defined	define	VERB
ftr-317	626	63	and	and	CCONJ
ftr-317	626	64	further	far	ADV
ftr-317	626	65	qualified	qualified	ADJ
ftr-317	626	66	.	.	PUNCT
ftr-317	627	1	because	because	SCONJ
ftr-317	627	2	the	the	DET
ftr-317	627	3	number	number	NOUN
ftr-317	627	4	of	of	ADP
ftr-317	627	5	exchanges	exchange	NOUN
ftr-317	627	6	that	that	PRON
ftr-317	627	7	would	would	AUX
ftr-317	627	8	inappropriately	inappropriately	ADV
ftr-317	627	9	produce	produce	VERB
ftr-317	627	10	gross	gross	ADJ
ftr-317	627	11	income	income	NOUN
ftr-317	627	12	if	if	SCONJ
ftr-317	627	13	the	the	DET
ftr-317	627	14	definition	definition	NOUN
ftr-317	627	15	of	of	ADP
ftr-317	627	16	income	income	NOUN
ftr-317	627	17	were	be	AUX
ftr-317	627	18	a	a	DET
ftr-317	627	19	rule	rule	NOUN
ftr-317	627	20	is	be	AUX
ftr-317	627	21	so	so	ADV
ftr-317	627	22	vast	vast	ADJ
ftr-317	627	23	,	,	PUNCT
ftr-317	627	24	it	it	PRON
ftr-317	627	25	is	be	AUX
ftr-317	627	26	important	important	ADJ
ftr-317	627	27	to	to	PART
ftr-317	627	28	articulate	articulate	VERB
ftr-317	627	29	the	the	DET
ftr-317	627	30	theoretical	theoretical	ADJ
ftr-317	627	31	basis	basis	NOUN
ftr-317	627	32	for	for	ADP
ftr-317	627	33	their	their	PRON
ftr-317	627	34	non	non	NOUN
ftr-317	627	35	-	-	NOUN
ftr-317	627	36	inclusion	inclusion	NOUN
ftr-317	627	37	.	.	PUNCT
ftr-317	628	1	that	that	PRON
ftr-317	628	2	is	be	AUX
ftr-317	628	3	what	what	PRON
ftr-317	628	4	professor	professor	NOUN
ftr-317	628	5	kahn	kahn	PROPN
ftr-317	628	6	was	be	AUX
ftr-317	628	7	trying	try	VERB
ftr-317	628	8	to	to	PART
ftr-317	628	9	do	do	VERB
ftr-317	628	10	in	in	ADP
ftr-317	628	11	his	his	PRON
ftr-317	628	12	article	article	NOUN
ftr-317	628	13	.	.	PUNCT
ftr-317	629	1	we	we	PRON
ftr-317	629	2	hope	hope	VERB
ftr-317	629	3	to	to	PART
ftr-317	629	4	have	have	AUX
ftr-317	629	5	shown	show	VERB
ftr-317	629	6	that	that	SCONJ
ftr-317	629	7	an	an	DET
ftr-317	629	8	income	income	NOUN
ftr-317	629	9	-	-	PUNCT
ftr-317	629	10	as	as	ADP
ftr-317	629	11	-	-	PUNCT
ftr-317	629	12	standard	standard	ADJ
ftr-317	629	13	approach	approach	NOUN
ftr-317	629	14	achieves	achieve	VERB
ftr-317	629	15	that	that	SCONJ
ftr-317	629	16	objective	objective	NOUN
ftr-317	629	17	transparently	transparently	ADV
ftr-317	629	18	and	and	CCONJ
ftr-317	629	19	efficiently	efficiently	ADV
ftr-317	629	20	,	,	PUNCT
ftr-317	629	21	invoking	invoke	VERB
ftr-317	629	22	directly	directly	ADV
ftr-317	629	23	the	the	DET
ftr-317	629	24	values	value	NOUN
ftr-317	629	25	that	that	PRON
ftr-317	629	26	the	the	DET
ftr-317	629	27	judgments	judgment	NOUN
ftr-317	629	28	of	of	ADP
ftr-317	629	29	noninclusion	noninclusion	NOUN
ftr-317	629	30	reflect	reflect	VERB
ftr-317	629	31	.	.	PUNCT
ftr-317	630	1	an	an	DET
ftr-317	630	2	income	income	NOUN
ftr-317	630	3	-	-	PUNCT
ftr-317	630	4	as	as	ADP
ftr-317	630	5	-	-	PUNCT
ftr-317	630	6	standard	standard	ADJ
ftr-317	630	7	approach	approach	NOUN
ftr-317	630	8	provides	provide	VERB
ftr-317	630	9	the	the	DET
ftr-317	630	10	theoretical	theoretical	ADJ
ftr-317	630	11	space	space	NOUN
ftr-317	630	12	for	for	ADP
ftr-317	630	13	engaging	engage	VERB
ftr-317	630	14	in	in	ADP
ftr-317	630	15	the	the	DET
ftr-317	630	16	nuanced	nuanced	ADJ
ftr-317	630	17	consideration	consideration	NOUN
ftr-317	630	18	required	require	VERB
ftr-317	630	19	in	in	ADP
ftr-317	630	20	an	an	DET
ftr-317	630	21	area	area	NOUN
ftr-317	630	22	as	as	ADV
ftr-317	630	23	valueladen	valueladen	ADJ
ftr-317	630	24	as	as	ADP
ftr-317	630	25	the	the	DET
ftr-317	630	26	income	income	NOUN
ftr-317	630	27	tax	tax	NOUN
ftr-317	630	28	.	.	PUNCT
ftr-317	631	1	77	77	NUM
ftr-317	631	2	the	the	DET
ftr-317	631	3	benefits	benefit	NOUN
ftr-317	631	4	that	that	PRON
ftr-317	631	5	flow	flow	VERB
ftr-317	631	6	from	from	ADP
ftr-317	631	7	the	the	DET
ftr-317	631	8	income	income	NOUN
ftr-317	631	9	-	-	PUNCT
ftr-317	631	10	as	as	ADP
ftr-317	631	11	-	-	PUNCT
ftr-317	631	12	standard	standard	ADJ
ftr-317	631	13	approach	approach	NOUN
ftr-317	631	14	remind	remind	VERB
ftr-317	631	15	us	we	PRON
ftr-317	631	16	that	that	SCONJ
ftr-317	631	17	all	all	DET
ftr-317	631	18	law	law	NOUN
ftr-317	631	19	—	—	PUNCT
ftr-317	631	20	whether	whether	SCONJ
ftr-317	631	21	formulated	formulate	VERB
ftr-317	631	22	as	as	ADP
ftr-317	631	23	rules	rule	NOUN
ftr-317	631	24	,	,	PUNCT
ftr-317	631	25	standards	standard	NOUN
ftr-317	631	26	,	,	PUNCT
ftr-317	631	27	or	or	CCONJ
ftr-317	631	28	hybrids	hybrid	NOUN
ftr-317	631	29	—	—	PUNCT
ftr-317	631	30	is	be	AUX
ftr-317	631	31	animated	animate	VERB
ftr-317	631	32	by	by	ADP
ftr-317	631	33	values	value	NOUN
ftr-317	631	34	and	and	CCONJ
ftr-317	631	35	that	that	SCONJ
ftr-317	631	36	the	the	DET
ftr-317	631	37	road	road	NOUN
ftr-317	631	38	to	to	ADP
ftr-317	631	39	resolving	resolve	VERB
ftr-317	631	40	seemingly	seemingly	ADV
ftr-317	631	41	intractable	intractable	ADJ
ftr-317	631	42	legal	legal	ADJ
ftr-317	631	43	puzzles	puzzle	NOUN
ftr-317	631	44	sometimes	sometimes	ADV
ftr-317	631	45	begins	begin	VERB
ftr-317	631	46	with	with	ADP
ftr-317	631	47	recalling	recall	VERB
ftr-317	631	48	those	those	DET
ftr-317	631	49	values	value	NOUN
ftr-317	631	50	.	.	PUNCT
ftr-317	632	1	in	in	ADP
ftr-317	632	2	the	the	DET
ftr-317	632	3	case	case	NOUN
ftr-317	632	4	of	of	ADP
ftr-317	632	5	income	income	NOUN
ftr-317	632	6	in	in	ADP
ftr-317	632	7	tax	tax	NOUN
ftr-317	632	8	law	law	NOUN
ftr-317	632	9	,	,	PUNCT
ftr-317	632	10	the	the	DET
ftr-317	632	11	relevant	relevant	ADJ
ftr-317	632	12	values	value	NOUN
ftr-317	632	13	include	include	VERB
ftr-317	632	14	the	the	DET
ftr-317	632	15	familiar	familiar	ADJ
ftr-317	632	16	concerns	concern	NOUN
ftr-317	632	17	of	of	ADP
ftr-317	632	18	equity	equity	NOUN
ftr-317	632	19	,	,	PUNCT
ftr-317	632	20	efficiency	efficiency	NOUN
ftr-317	632	21	,	,	PUNCT
ftr-317	632	22	and	and	CCONJ
ftr-317	632	23	administrability	administrability	NOUN
ftr-317	632	24	,	,	PUNCT
ftr-317	632	25	but	but	CCONJ
ftr-317	632	26	go	go	VERB
ftr-317	632	27	on	on	ADP
ftr-317	632	28	to	to	PART
ftr-317	632	29	embrace	embrace	VERB
ftr-317	632	30	a	a	DET
ftr-317	632	31	host	host	NOUN
ftr-317	632	32	of	of	ADP
ftr-317	632	33	often	often	ADV
ftr-317	632	34	contestable	contestable	ADJ
ftr-317	632	35	economic	economic	ADJ
ftr-317	632	36	and	and	CCONJ
ftr-317	632	37	noneconomic	noneconomic	ADJ
ftr-317	632	38	social	social	ADJ
ftr-317	632	39	welfare	welfare	NOUN
ftr-317	632	40	values	value	NOUN
ftr-317	632	41	.	.	PUNCT
ftr-317	633	1	with	with	ADP
ftr-317	633	2	so	so	ADV
ftr-317	633	3	much	much	ADJ
ftr-317	633	4	discussion	discussion	NOUN
ftr-317	633	5	of	of	ADP
ftr-317	633	6	and	and	CCONJ
ftr-317	633	7	response	response	NOUN
ftr-317	633	8	to	to	ADP
ftr-317	633	9	justice	justice	NOUN
ftr-317	633	10	stewart‘s	stewart‘s	PROPN
ftr-317	633	11	critics	critic	NOUN
ftr-317	633	12	,	,	PUNCT
ftr-317	633	13	see	see	VERB
ftr-317	633	14	paul	paul	PROPN
ftr-317	633	15	gewirtz	gewirtz	PROPN
ftr-317	633	16	,	,	PUNCT
ftr-317	633	17	on	on	ADP
ftr-317	633	18	“	"	PUNCT
ftr-317	633	19	i	i	PRON
ftr-317	633	20	know	know	VERB
ftr-317	633	21	it	it	PRON
ftr-317	633	22	when	when	SCONJ
ftr-317	633	23	i	i	PRON
ftr-317	633	24	see	see	VERB
ftr-317	633	25	it	it	PRON
ftr-317	633	26	,	,	PUNCT
ftr-317	633	27	”	"	PUNCT
ftr-317	633	28	105	105	NUM
ftr-317	633	29	yale	yale	PROPN
ftr-317	633	30	l.j	l.j	PROPN
ftr-317	633	31	.	.	PROPN
ftr-317	633	32	1023	1023	NUM
ftr-317	633	33	(	(	PUNCT
ftr-317	633	34	1996	1996	NUM
ftr-317	633	35	)	)	PUNCT
ftr-317	633	36	.	.	PUNCT
ftr-317	634	1	76	76	NUM
ftr-317	634	2	.	.	PUNCT
ftr-317	635	1	section	section	NOUN
ftr-317	635	2	61	61	NUM
ftr-317	635	3	defines	define	NOUN
ftr-317	635	4	gross	gross	ADJ
ftr-317	635	5	income	income	NOUN
ftr-317	635	6	as	as	ADP
ftr-317	635	7	―all	―all	PROPN
ftr-317	635	8	income	income	NOUN
ftr-317	635	9	from	from	ADP
ftr-317	635	10	whatever	whatever	DET
ftr-317	635	11	source	source	NOUN
ftr-317	635	12	derived,‖	derived,‖	PROPN
ftr-317	635	13	thereby	thereby	ADV
ftr-317	635	14	unhelpfully	unhelpfully	ADV
ftr-317	635	15	defining	define	VERB
ftr-317	635	16	gross	gross	ADJ
ftr-317	635	17	income	income	NOUN
ftr-317	635	18	as	as	ADP
ftr-317	635	19	income	income	NOUN
ftr-317	635	20	.	.	PUNCT
ftr-317	636	1	although	although	SCONJ
ftr-317	636	2	the	the	DET
ftr-317	636	3	provision	provision	NOUN
ftr-317	636	4	does	do	AUX
ftr-317	636	5	include	include	VERB
ftr-317	636	6	an	an	DET
ftr-317	636	7	illustrative	illustrative	ADJ
ftr-317	636	8	list	list	NOUN
ftr-317	636	9	,	,	PUNCT
ftr-317	636	10	it	it	PRON
ftr-317	636	11	is	be	AUX
ftr-317	636	12	explicit	explicit	ADJ
ftr-317	636	13	in	in	ADP
ftr-317	636	14	stating	state	VERB
ftr-317	636	15	that	that	SCONJ
ftr-317	636	16	gross	gross	ADJ
ftr-317	636	17	income	income	NOUN
ftr-317	636	18	includes	include	VERB
ftr-317	636	19	,	,	PUNCT
ftr-317	636	20	but	but	CCONJ
ftr-317	636	21	is	be	AUX
ftr-317	636	22	―not	―not	PROPN
ftr-317	636	23	limited	limit	VERB
ftr-317	636	24	to‖	to‖	NOUN
ftr-317	636	25	those	those	DET
ftr-317	636	26	items	item	NOUN
ftr-317	636	27	.	.	PUNCT
ftr-317	637	1	if	if	SCONJ
ftr-317	637	2	the	the	DET
ftr-317	637	3	definition	definition	NOUN
ftr-317	637	4	of	of	ADP
ftr-317	637	5	income	income	NOUN
ftr-317	637	6	were	be	AUX
ftr-317	637	7	a	a	DET
ftr-317	637	8	rule	rule	NOUN
ftr-317	637	9	,	,	PUNCT
ftr-317	637	10	it	it	PRON
ftr-317	637	11	would	would	AUX
ftr-317	637	12	be	be	AUX
ftr-317	637	13	reasonable	reasonable	ADJ
ftr-317	637	14	for	for	SCONJ
ftr-317	637	15	the	the	DET
ftr-317	637	16	statute	statute	NOUN
ftr-317	637	17	to	to	PART
ftr-317	637	18	define	define	VERB
ftr-317	637	19	it	it	PRON
ftr-317	637	20	,	,	PUNCT
ftr-317	637	21	but	but	CCONJ
ftr-317	637	22	saying	say	VERB
ftr-317	637	23	that	that	SCONJ
ftr-317	637	24	gross	gross	ADJ
ftr-317	637	25	income	income	NOUN
ftr-317	637	26	is	be	AUX
ftr-317	637	27	income	income	NOUN
ftr-317	637	28	does	do	AUX
ftr-317	637	29	not	not	PART
ftr-317	637	30	define	define	VERB
ftr-317	637	31	income	income	NOUN
ftr-317	637	32	.	.	PUNCT
ftr-317	638	1	for	for	ADP
ftr-317	638	2	the	the	DET
ftr-317	638	3	united	united	PROPN
ftr-317	638	4	states	states	PROPN
ftr-317	638	5	supreme	supreme	PROPN
ftr-317	638	6	court‘s	court‘s	PROPN
ftr-317	638	7	efforts	effort	NOUN
ftr-317	638	8	to	to	PART
ftr-317	638	9	define	define	VERB
ftr-317	638	10	income	income	NOUN
ftr-317	638	11	in	in	ADP
ftr-317	638	12	glenshaw	glenshaw	ADJ
ftr-317	638	13	glass	glass	NOUN
ftr-317	638	14	,	,	PUNCT
ftr-317	638	15	see	see	VERB
ftr-317	638	16	supra	supra	PROPN
ftr-317	638	17	note	note	NOUN
ftr-317	638	18	1	1	NUM
ftr-317	638	19	and	and	CCONJ
ftr-317	638	20	accompanying	accompany	VERB
ftr-317	638	21	text	text	NOUN
ftr-317	638	22	.	.	PUNCT
ftr-317	639	1	77	77	NUM
ftr-317	639	2	.	.	PUNCT
ftr-317	640	1	as	as	SCONJ
ftr-317	640	2	professor	professor	PROPN
ftr-317	640	3	boris	boris	PROPN
ftr-317	640	4	bittker	bittker	PROPN
ftr-317	640	5	observed	observe	VERB
ftr-317	640	6	long	long	ADV
ftr-317	640	7	ago	ago	ADV
ftr-317	640	8	,	,	PUNCT
ftr-317	640	9	―when	―when	ADV
ftr-317	640	10	we	we	PRON
ftr-317	640	11	turn	turn	VERB
ftr-317	640	12	to	to	ADP
ftr-317	640	13	the	the	DET
ftr-317	640	14	field	field	NOUN
ftr-317	640	15	of	of	ADP
ftr-317	640	16	income	income	NOUN
ftr-317	640	17	taxation	taxation	NOUN
ftr-317	640	18	.	.	PUNCT
ftr-317	640	19	.	.	PUNCT
ftr-317	641	1	.	.	PUNCT
ftr-317	642	1	we	we	PRON
ftr-317	642	2	do	do	AUX
ftr-317	642	3	not	not	PART
ftr-317	642	4	begin	begin	VERB
ftr-317	642	5	with	with	ADP
ftr-317	642	6	a	a	DET
ftr-317	642	7	consensus	consensus	NOUN
ftr-317	642	8	on	on	ADP
ftr-317	642	9	the	the	DET
ftr-317	642	10	meaning	meaning	NOUN
ftr-317	642	11	of	of	ADP
ftr-317	642	12	income	income	NOUN
ftr-317	642	13	,	,	PUNCT
ftr-317	642	14	but	but	CCONJ
ftr-317	642	15	with	with	ADP
ftr-317	642	16	a	a	DET
ftr-317	642	17	myriad	myriad	NOUN
ftr-317	642	18	of	of	ADP
ftr-317	642	19	arguments	argument	NOUN
ftr-317	642	20	about	about	ADP
ftr-317	642	21	what	what	PRON
ftr-317	642	22	should	should	AUX
ftr-317	642	23	be	be	AUX
ftr-317	642	24	taxed	tax	VERB
ftr-317	642	25	,	,	PUNCT
ftr-317	642	26	when	when	SCONJ
ftr-317	642	27	and	and	CCONJ
ftr-317	642	28	to	to	ADP
ftr-317	642	29	whom.‖	whom.‖	PROPN
ftr-317	642	30	bittker	bittker	PROPN
ftr-317	642	31	,	,	PUNCT
ftr-317	642	32	ctb	ctb	NOUN
ftr-317	642	33	as	as	ADP
ftr-317	642	34	a	a	DET
ftr-317	642	35	goal	goal	NOUN
ftr-317	642	36	,	,	PUNCT
ftr-317	642	37	supra	supra	PROPN
ftr-317	642	38	note	note	NOUN
ftr-317	642	39	7	7	NUM
ftr-317	642	40	,	,	PUNCT
ftr-317	642	41	at	at	ADP
ftr-317	642	42	985	985	NUM
ftr-317	642	43	.	.	PUNCT
ftr-317	643	1	132	132	NUM
ftr-317	643	2	florida	florida	PROPN
ftr-317	643	3	tax	tax	NOUN
ftr-317	643	4	review	review	NOUN
ftr-317	643	5	[	[	X
ftr-317	643	6	vol	vol	NOUN
ftr-317	643	7	.	.	PUNCT
ftr-317	644	1	13:3	13:3	NUM
ftr-317	644	2	at	at	ADP
ftr-317	644	3	stake	stake	NOUN
ftr-317	644	4	it	it	PRON
ftr-317	644	5	seems	seem	VERB
ftr-317	644	6	especially	especially	ADV
ftr-317	644	7	important	important	ADJ
ftr-317	644	8	to	to	PART
ftr-317	644	9	remember	remember	VERB
ftr-317	644	10	bittker‘s	bittker‘s	PROPN
ftr-317	644	11	warning	warn	VERB
ftr-317	644	12	a	a	DET
ftr-317	644	13	half	half	ADJ
ftr-317	644	14	century	century	NOUN
ftr-317	644	15	ago	ago	ADV
ftr-317	644	16	that	that	SCONJ
ftr-317	644	17	a	a	DET
ftr-317	644	18	―neutral	―neutral	ADJ
ftr-317	644	19	,	,	PUNCT
ftr-317	644	20	scientific	scientific	ADJ
ftr-317	644	21	measure	measure	NOUN
ftr-317	644	22	of	of	ADP
ftr-317	644	23	.	.	PUNCT
ftr-317	644	24	.	.	PUNCT
ftr-317	644	25	.	.	PUNCT
ftr-317	645	1	income	income	NOUN
ftr-317	645	2	is	be	AUX
ftr-317	645	3	a	a	DET
ftr-317	645	4	mirage‖	mirage‖	PROPN
ftr-317	645	5	78	78	NUM
ftr-317	645	6	and	and	CCONJ
ftr-317	645	7	to	to	PART
ftr-317	645	8	revive	revive	VERB
ftr-317	645	9	surrey	surrey	NOUN
ftr-317	645	10	and	and	CCONJ
ftr-317	645	11	warren‘s	warren‘s	PROPN
ftr-317	645	12	call	call	NOUN
ftr-317	645	13	―for	―for	SCONJ
ftr-317	645	14	a	a	DET
ftr-317	645	15	standard	standard	NOUN
ftr-317	645	16	which	which	PRON
ftr-317	645	17	will	will	AUX
ftr-317	645	18	project	project	VERB
ftr-317	645	19	our	our	PRON
ftr-317	645	20	present	present	NOUN
ftr-317	645	21	aims	aim	VERB
ftr-317	645	22	into	into	ADP
ftr-317	645	23	the	the	DET
ftr-317	645	24	future	future	NOUN
ftr-317	645	25	and	and	CCONJ
ftr-317	645	26	serve	serve	VERB
ftr-317	645	27	as	as	ADP
ftr-317	645	28	the	the	DET
ftr-317	645	29	vehicle	vehicle	NOUN
ftr-317	645	30	for	for	ADP
ftr-317	645	31	solving	solve	VERB
ftr-317	645	32	the	the	DET
ftr-317	645	33	unforeseen	unforeseen	ADJ
ftr-317	645	34	cases	case	NOUN
ftr-317	645	35	as	as	SCONJ
ftr-317	645	36	they	they	PRON
ftr-317	645	37	arise.‖	arise.‖	VERB
ftr-317	645	38	79	79	NUM
ftr-317	645	39	in	in	ADP
ftr-317	645	40	the	the	DET
ftr-317	645	41	decades	decade	NOUN
ftr-317	645	42	since	since	SCONJ
ftr-317	645	43	bittker	bittker	NOUN
ftr-317	645	44	,	,	PUNCT
ftr-317	645	45	surrey	surrey	VERB
ftr-317	645	46	,	,	PUNCT
ftr-317	645	47	and	and	CCONJ
ftr-317	645	48	warren	warren	PROPN
ftr-317	645	49	offered	offer	VERB
ftr-317	645	50	those	those	DET
ftr-317	645	51	observations	observation	NOUN
ftr-317	645	52	the	the	DET
ftr-317	645	53	income	income	NOUN
ftr-317	645	54	tax	tax	NOUN
ftr-317	645	55	has	have	AUX
ftr-317	645	56	grown	grow	VERB
ftr-317	645	57	into	into	ADP
ftr-317	645	58	a	a	DET
ftr-317	645	59	daunting	daunt	VERB
ftr-317	645	60	array	array	NOUN
ftr-317	645	61	of	of	ADP
ftr-317	645	62	complex	complex	ADJ
ftr-317	645	63	statutory	statutory	ADJ
ftr-317	645	64	provisions	provision	NOUN
ftr-317	645	65	with	with	ADP
ftr-317	645	66	not	not	PART
ftr-317	645	67	only	only	ADJ
ftr-317	645	68	sections	section	NOUN
ftr-317	645	69	,	,	PUNCT
ftr-317	645	70	subsections	subsection	NOUN
ftr-317	645	71	,	,	PUNCT
ftr-317	645	72	paragraphs	paragraph	NOUN
ftr-317	645	73	,	,	PUNCT
ftr-317	645	74	and	and	CCONJ
ftr-317	645	75	subparagraphs	subparagraph	NOUN
ftr-317	645	76	,	,	PUNCT
ftr-317	645	77	but	but	CCONJ
ftr-317	645	78	complex	complex	ADJ
ftr-317	645	79	,	,	PUNCT
ftr-317	645	80	detailed	detailed	ADJ
ftr-317	645	81	regulations	regulation	NOUN
ftr-317	645	82	,	,	PUNCT
ftr-317	645	83	and	and	CCONJ
ftr-317	645	84	a	a	DET
ftr-317	645	85	mind	mind	NOUN
ftr-317	645	86	-	-	PUNCT
ftr-317	645	87	numbing	numb	VERB
ftr-317	645	88	number	number	NOUN
ftr-317	645	89	of	of	ADP
ftr-317	645	90	revenue	revenue	NOUN
ftr-317	645	91	rulings	ruling	NOUN
ftr-317	645	92	,	,	PUNCT
ftr-317	645	93	revenue	revenue	NOUN
ftr-317	645	94	procedures	procedure	NOUN
ftr-317	645	95	,	,	PUNCT
ftr-317	645	96	notices	notice	NOUN
ftr-317	645	97	,	,	PUNCT
ftr-317	645	98	directives	directive	NOUN
ftr-317	645	99	,	,	PUNCT
ftr-317	645	100	forms	form	NOUN
ftr-317	645	101	,	,	PUNCT
ftr-317	645	102	schedules	schedule	NOUN
ftr-317	645	103	,	,	PUNCT
ftr-317	645	104	instructions	instruction	NOUN
ftr-317	645	105	,	,	PUNCT
ftr-317	645	106	and	and	CCONJ
ftr-317	645	107	publications	publication	NOUN
ftr-317	645	108	.	.	PUNCT
ftr-317	646	1	80	80	NUM
ftr-317	647	1	it	it	PRON
ftr-317	647	2	is	be	AUX
ftr-317	647	3	not	not	PART
ftr-317	647	4	surprising	surprising	ADJ
ftr-317	647	5	that	that	SCONJ
ftr-317	647	6	in	in	ADP
ftr-317	647	7	the	the	DET
ftr-317	647	8	unrelenting	unrelenting	ADJ
ftr-317	647	9	deluge	deluge	NOUN
ftr-317	647	10	of	of	ADP
ftr-317	647	11	apparent	apparent	ADJ
ftr-317	647	12	commandments	commandment	NOUN
ftr-317	647	13	many	many	ADJ
ftr-317	647	14	tax	tax	NOUN
ftr-317	647	15	scholars	scholar	NOUN
ftr-317	647	16	and	and	CCONJ
ftr-317	647	17	other	other	ADJ
ftr-317	647	18	professionals	professional	NOUN
ftr-317	647	19	have	have	AUX
ftr-317	647	20	come	come	VERB
ftr-317	647	21	to	to	PART
ftr-317	647	22	assume	assume	VERB
ftr-317	647	23	that	that	SCONJ
ftr-317	647	24	all	all	PRON
ftr-317	647	25	of	of	ADP
ftr-317	647	26	the	the	DET
ftr-317	647	27	tax	tax	NOUN
ftr-317	647	28	law	law	NOUN
ftr-317	647	29	is	be	AUX
ftr-317	647	30	composed	compose	VERB
ftr-317	647	31	of	of	ADP
ftr-317	647	32	rules	rule	NOUN
ftr-317	647	33	.	.	PUNCT
ftr-317	648	1	our	our	PRON
ftr-317	648	2	broad	broad	ADJ
ftr-317	648	3	claim	claim	NOUN
ftr-317	648	4	is	be	AUX
ftr-317	648	5	that	that	SCONJ
ftr-317	648	6	it	it	PRON
ftr-317	648	7	is	be	AUX
ftr-317	648	8	not	not	PART
ftr-317	648	9	,	,	PUNCT
ftr-317	648	10	and	and	CCONJ
ftr-317	648	11	our	our	PRON
ftr-317	648	12	specific	specific	ADJ
ftr-317	648	13	claim	claim	NOUN
ftr-317	648	14	is	be	AUX
ftr-317	648	15	that	that	SCONJ
ftr-317	648	16	the	the	DET
ftr-317	648	17	definition	definition	NOUN
ftr-317	648	18	of	of	ADP
ftr-317	648	19	income	income	NOUN
ftr-317	648	20	is	be	AUX
ftr-317	648	21	not	not	PART
ftr-317	648	22	a	a	DET
ftr-317	648	23	rule	rule	NOUN
ftr-317	648	24	.	.	PUNCT
ftr-317	649	1	in	in	ADP
ftr-317	649	2	future	future	ADJ
ftr-317	649	3	work	work	NOUN
ftr-317	649	4	we	we	PRON
ftr-317	649	5	expect	expect	VERB
ftr-317	649	6	to	to	PART
ftr-317	649	7	develop	develop	VERB
ftr-317	649	8	our	our	PRON
ftr-317	649	9	broad	broad	ADJ
ftr-317	649	10	claim	claim	NOUN
ftr-317	649	11	,	,	PUNCT
ftr-317	649	12	but	but	CCONJ
ftr-317	649	13	professor	professor	NOUN
ftr-317	649	14	kahn‘s	kahn‘s	PROPN
ftr-317	649	15	article	article	NOUN
ftr-317	649	16	has	have	AUX
ftr-317	649	17	provided	provide	VERB
ftr-317	649	18	us	we	PRON
ftr-317	649	19	with	with	ADP
ftr-317	649	20	an	an	DET
ftr-317	649	21	opportunity	opportunity	NOUN
ftr-317	649	22	to	to	PART
ftr-317	649	23	test	test	VERB
ftr-317	649	24	our	our	PRON
ftr-317	649	25	specific	specific	ADJ
ftr-317	649	26	claim	claim	NOUN
ftr-317	649	27	,	,	PUNCT
ftr-317	649	28	and	and	CCONJ
ftr-317	649	29	we	we	PRON
ftr-317	649	30	believe	believe	VERB
ftr-317	649	31	the	the	DET
ftr-317	649	32	test	test	NOUN
ftr-317	649	33	has	have	AUX
ftr-317	649	34	made	make	VERB
ftr-317	649	35	our	our	PRON
ftr-317	649	36	claim	claim	NOUN
ftr-317	649	37	stronger	strong	ADJ
ftr-317	649	38	.	.	PUNCT
ftr-317	650	1	the	the	DET
ftr-317	650	2	definition	definition	NOUN
ftr-317	650	3	of	of	ADP
ftr-317	650	4	income	income	NOUN
ftr-317	650	5	is	be	AUX
ftr-317	650	6	not	not	PART
ftr-317	650	7	a	a	DET
ftr-317	650	8	rule	rule	NOUN
ftr-317	650	9	;	;	PUNCT
ftr-317	650	10	it	it	PRON
ftr-317	650	11	is	be	AUX
ftr-317	650	12	a	a	DET
ftr-317	650	13	standard	standard	NOUN
ftr-317	650	14	,	,	PUNCT
ftr-317	650	15	and	and	CCONJ
ftr-317	650	16	that	that	PRON
ftr-317	650	17	explains	explain	VERB
ftr-317	650	18	what	what	PRON
ftr-317	650	19	is	be	AUX
ftr-317	650	20	taxed	tax	VERB
ftr-317	650	21	and	and	CCONJ
ftr-317	650	22	what	what	PRON
ftr-317	650	23	is	be	AUX
ftr-317	650	24	not	not	PART
ftr-317	650	25	.	.	PUNCT
ftr-317	651	1	78	78	NUM
ftr-317	651	2	.	.	PUNCT
ftr-317	652	1	i	i	PRON
ftr-317	652	2	d.	d.	PROPN
ftr-317	652	3	at	at	ADP
ftr-317	652	4	925	925	NUM
ftr-317	652	5	(	(	PUNCT
ftr-317	652	6	article	article	NOUN
ftr-317	652	7	abstract	abstract	NOUN
ftr-317	652	8	)	)	PUNCT
ftr-317	652	9	.	.	PUNCT
ftr-317	653	1	professor	professor	NOUN
ftr-317	653	2	bittker	bittker	NOUN
ftr-317	653	3	also	also	ADV
ftr-317	653	4	observed	observe	VERB
ftr-317	653	5	pointedly	pointedly	ADV
ftr-317	653	6	that	that	SCONJ
ftr-317	653	7	―[a	―[a	NOUN
ftr-317	653	8	]	]	PUNCT
ftr-317	653	9	truly	truly	ADV
ftr-317	653	10	‗comprehensive	‗comprehensive	ADJ
ftr-317	653	11	‘	'	PUNCT
ftr-317	653	12	base	base	NOUN
ftr-317	653	13	.	.	PUNCT
ftr-317	653	14	.	.	PUNCT
ftr-317	653	15	.	.	PUNCT
ftr-317	654	1	would	would	AUX
ftr-317	654	2	be	be	AUX
ftr-317	654	3	a	a	DET
ftr-317	654	4	disaster.‖	disaster.‖	NOUN
ftr-317	654	5	i	i	PRON
ftr-317	654	6	d.	d.	PROPN
ftr-317	654	7	at	at	ADP
ftr-317	654	8	982	982	NUM
ftr-317	654	9	.	.	PUNCT
ftr-317	654	10	79	79	NUM
ftr-317	654	11	.	.	PUNCT
ftr-317	655	1	surrey	surrey	PROPN
ftr-317	655	2	&	&	CCONJ
ftr-317	655	3	warren	warren	PROPN
ftr-317	655	4	,	,	PUNCT
ftr-317	655	5	tax	tax	NOUN
ftr-317	655	6	project	project	NOUN
ftr-317	655	7	,	,	PUNCT
ftr-317	655	8	supra	supra	PROPN
ftr-317	655	9	note	note	NOUN
ftr-317	655	10	13	13	NUM
ftr-317	655	11	,	,	PUNCT
ftr-317	655	12	at	at	ADP
ftr-317	655	13	775	775	NUM
ftr-317	655	14	.	.	PUNCT
ftr-317	656	1	80	80	NUM
ftr-317	656	2	.	.	PUNCT
ftr-317	657	1	the	the	DET
ftr-317	657	2	growth	growth	NOUN
ftr-317	657	3	in	in	ADP
ftr-317	657	4	the	the	DET
ftr-317	657	5	code	code	NOUN
ftr-317	657	6	alone	alone	ADV
ftr-317	657	7	is	be	AUX
ftr-317	657	8	notable	notable	ADJ
ftr-317	657	9	.	.	PUNCT
ftr-317	658	1	for	for	ADP
ftr-317	658	2	example	example	NOUN
ftr-317	658	3	,	,	PUNCT
ftr-317	658	4	the	the	DET
ftr-317	658	5	cch	cch	PROPN
ftr-317	658	6	standard	standard	ADJ
ftr-317	658	7	federal	federal	ADJ
ftr-317	658	8	tax	tax	NOUN
ftr-317	658	9	reporter	reporter	NOUN
ftr-317	658	10	weighed	weigh	VERB
ftr-317	658	11	in	in	ADP
ftr-317	658	12	at	at	ADP
ftr-317	658	13	a	a	DET
ftr-317	658	14	hefty	hefty	ADJ
ftr-317	658	15	73,608	73,608	NUM
ftr-317	658	16	pages	page	NOUN
ftr-317	658	17	of	of	ADP
ftr-317	658	18	tax	tax	NOUN
ftr-317	658	19	law	law	NOUN
ftr-317	658	20	in	in	ADP
ftr-317	658	21	2012	2012	NUM
ftr-317	658	22	—	—	PUNCT
ftr-317	658	23	approximately	approximately	ADV
ftr-317	658	24	13,000	13,000	NUM
ftr-317	658	25	more	more	ADJ
ftr-317	658	26	pages	page	NOUN
ftr-317	658	27	than	than	ADP
ftr-317	658	28	in	in	ADP
ftr-317	658	29	2004	2004	NUM
ftr-317	658	30	.	.	PUNCT
ftr-317	659	1	federal	federal	ADJ
ftr-317	659	2	tax	tax	NOUN
ftr-317	659	3	law	law	NOUN
ftr-317	659	4	keeps	keep	VERB
ftr-317	659	5	piling	pile	VERB
ftr-317	659	6	up	up	ADP
ftr-317	659	7	,	,	PUNCT
ftr-317	659	8	cch	cch	PROPN
ftr-317	659	9	inc	inc	PROPN
ftr-317	659	10	.	.	PROPN
ftr-317	660	1	(	(	PUNCT
ftr-317	660	2	2012	2012	NUM
ftr-317	660	3	)	)	PUNCT
ftr-317	660	4	,	,	PUNCT
ftr-317	660	5	http://www.cch.com/wbot2012/wbot_taxlawpileup	http://www.cch.com/wbot2012/wbot_taxlawpileup	PUNCT
ftr-317	660	6	_	_	X
ftr-317	660	7	(	(	PUNCT
ftr-317	660	8	23)_f.pdf	23)_f.pdf	PROPN
ftr-317	660	9	.	.	PUNCT
ftr-317	661	1	while	while	SCONJ
ftr-317	661	2	this	this	DET
ftr-317	661	3	calculation	calculation	NOUN
ftr-317	661	4	includes	include	VERB
ftr-317	661	5	more	more	ADJ
ftr-317	661	6	than	than	ADP
ftr-317	661	7	income	income	NOUN
ftr-317	661	8	tax	tax	NOUN
ftr-317	661	9	laws	law	NOUN
ftr-317	661	10	,	,	PUNCT
ftr-317	661	11	it	it	PRON
ftr-317	661	12	nonetheless	nonetheless	ADV
ftr-317	661	13	illustrates	illustrate	VERB
ftr-317	661	14	the	the	DET
ftr-317	661	15	growth	growth	NOUN
ftr-317	661	16	in	in	ADP
ftr-317	661	17	the	the	DET
ftr-317	661	18	number	number	NOUN
ftr-317	661	19	of	of	ADP
ftr-317	661	20	formulations	formulation	NOUN
ftr-317	661	21	that	that	PRON
ftr-317	661	22	are	be	AUX
ftr-317	661	23	easily	easily	ADV
ftr-317	661	24	assumed	assume	VERB
ftr-317	661	25	to	to	PART
ftr-317	661	26	be	be	AUX
ftr-317	661	27	rules	rule	NOUN
ftr-317	661	28	because	because	SCONJ
ftr-317	661	29	they	they	PRON
ftr-317	661	30	are	be	AUX
ftr-317	661	31	contained	contain	VERB
ftr-317	661	32	in	in	ADP
ftr-317	661	33	a	a	DET
ftr-317	661	34	highly	highly	ADV
ftr-317	661	35	articulated	articulated	ADJ
ftr-317	661	36	statute	statute	NOUN
ftr-317	661	37	.	.	PUNCT
ftr-317	662	1	in	in	ADP
ftr-317	662	2	addition	addition	NOUN
ftr-317	662	3	,	,	PUNCT
ftr-317	662	4	the	the	DET
ftr-317	662	5	growth	growth	NOUN
ftr-317	662	6	in	in	ADP
ftr-317	662	7	population	population	NOUN
ftr-317	662	8	,	,	PUNCT
ftr-317	662	9	the	the	DET
ftr-317	662	10	economy	economy	NOUN
ftr-317	662	11	,	,	PUNCT
ftr-317	662	12	and	and	CCONJ
ftr-317	662	13	technology	technology	NOUN
ftr-317	662	14	,	,	PUNCT
ftr-317	662	15	have	have	AUX
ftr-317	662	16	led	lead	VERB
ftr-317	662	17	to	to	ADP
ftr-317	662	18	significant	significant	ADJ
ftr-317	662	19	automation	automation	NOUN
ftr-317	662	20	of	of	ADP
ftr-317	662	21	the	the	DET
ftr-317	662	22	tax	tax	NOUN
ftr-317	662	23	collection	collection	NOUN
ftr-317	662	24	process	process	NOUN
ftr-317	662	25	,	,	PUNCT
ftr-317	662	26	and	and	CCONJ
ftr-317	662	27	that	that	PRON
ftr-317	662	28	requires	require	VERB
ftr-317	662	29	rules	rule	NOUN
ftr-317	662	30	,	,	PUNCT
ftr-317	662	31	for	for	SCONJ
ftr-317	662	32	it	it	PRON
ftr-317	662	33	is	be	AUX
ftr-317	662	34	much	much	ADV
ftr-317	662	35	easier	easy	ADJ
ftr-317	662	36	for	for	SCONJ
ftr-317	662	37	a	a	DET
ftr-317	662	38	machine	machine	NOUN
ftr-317	662	39	to	to	PART
ftr-317	662	40	determine	determine	VERB
ftr-317	662	41	compliance	compliance	NOUN
ftr-317	662	42	with	with	ADP
ftr-317	662	43	a	a	DET
ftr-317	662	44	rule	rule	NOUN
ftr-317	662	45	than	than	ADP
ftr-317	662	46	with	with	ADP
ftr-317	662	47	a	a	DET
ftr-317	662	48	standard	standard	NOUN
ftr-317	662	49	.	.	PUNCT
ftr-317	663	1	for	for	ADP
ftr-317	663	2	an	an	DET
ftr-317	663	3	examination	examination	NOUN
ftr-317	663	4	of	of	ADP
ftr-317	663	5	the	the	DET
ftr-317	663	6	effect	effect	NOUN
ftr-317	663	7	of	of	ADP
ftr-317	663	8	using	use	VERB
ftr-317	663	9	technology	technology	NOUN
ftr-317	663	10	in	in	ADP
ftr-317	663	11	tax	tax	NOUN
ftr-317	663	12	administration	administration	NOUN
ftr-317	663	13	,	,	PUNCT
ftr-317	663	14	see	see	VERB
ftr-317	663	15	2	2	NUM
ftr-317	663	16	national	national	ADJ
ftr-317	663	17	taxpayer	taxpayer	NOUN
ftr-317	663	18	advocate	advocate	NOUN
ftr-317	663	19	,	,	PUNCT
ftr-317	663	20	from	from	ADP
ftr-317	663	21	tax	tax	NOUN
ftr-317	663	22	collector	collector	NOUN
ftr-317	663	23	to	to	ADP
ftr-317	663	24	fiscal	fiscal	ADJ
ftr-317	663	25	automation	automation	NOUN
ftr-317	663	26	:	:	PUNCT
ftr-317	663	27	demographic	demographic	ADJ
ftr-317	663	28	history	history	NOUN
ftr-317	663	29	of	of	ADP
ftr-317	663	30	federal	federal	ADJ
ftr-317	663	31	income	income	NOUN
ftr-317	663	32	tax	tax	PROPN
ftr-317	663	33	administration	administration	NOUN
ftr-317	663	34	,	,	PUNCT
ftr-317	663	35	annual	annual	ADJ
ftr-317	663	36	report	report	NOUN
ftr-317	663	37	to	to	ADP
ftr-317	663	38	congress	congress	PROPN
ftr-317	663	39	,	,	PUNCT
ftr-317	663	40	http://www.irs.gov/pub/irs-utl/irs_tas_arc_2011_vol_2.pdf	http://www.irs.gov/pub/irs-utl/irs_tas_arc_2011_vol_2.pdf	PROPN
ftr-317	663	41	.	.	PUNCT