id	sid	tid	token	lemma	pos
ftr-328	1	1	tcharity	tcharity	NOUN
ftr-328	1	2	really	really	ADV
ftr-328	1	3	does	do	AUX
ftr-328	1	4	begin	begin	VERB
ftr-328	1	5	at	at	ADP
ftr-328	1	6	home	home	NOUN
ftr-328	1	7	:	:	PUNCT
ftr-328	1	8	florida	florida	PROPN
ftr-328	1	9	tax	tax	PROPN
ftr-328	1	10	review	review	NOUN
ftr-328	1	11	volume	volume	NOUN
ftr-328	1	12	12	12	NUM
ftr-328	1	13	2012	2012	NUM
ftr-328	1	14	number	number	NOUN
ftr-328	1	15	1	1	NUM
ftr-328	1	16	1	1	NUM
ftr-328	1	17	legal	legal	ADJ
ftr-328	1	18	ethics	ethic	NOUN
ftr-328	1	19	and	and	CCONJ
ftr-328	1	20	federal	federal	ADJ
ftr-328	1	21	taxes	taxis	NOUN
ftr-328	1	22	,	,	PUNCT
ftr-328	1	23	1945	1945	NUM
ftr-328	1	24	-	-	SYM
ftr-328	1	25	1965	1965	NUM
ftr-328	1	26	:	:	PUNCT
ftr-328	1	27	patriotism	patriotism	NOUN
ftr-328	1	28	,	,	PUNCT
ftr-328	1	29	duties	duty	NOUN
ftr-328	1	30	,	,	PUNCT
ftr-328	1	31	and	and	CCONJ
ftr-328	1	32	advice	advice	NOUN
ftr-328	1	33	by	by	ADP
ftr-328	1	34	michael	michael	PROPN
ftr-328	1	35	hatfield	hatfield	PROPN
ftr-328	1	36	*	*	PROPN
ftr-328	1	37	i.	i.	PROPN
ftr-328	1	38	introduction	introduction	NOUN
ftr-328	1	39	.................................................................................	.................................................................................	PUNCT
ftr-328	1	40	1	1	NUM
ftr-328	1	41	ii	ii	NOUN
ftr-328	1	42	.	.	PUNCT
ftr-328	2	1	legal	legal	ADJ
ftr-328	2	2	ethics	ethic	NOUN
ftr-328	2	3	for	for	ADP
ftr-328	2	4	tax	tax	NOUN
ftr-328	2	5	layers	layer	NOUN
ftr-328	2	6	:	:	PUNCT
ftr-328	2	7	a	a	DET
ftr-328	2	8	review	review	NOUN
ftr-328	2	9	of	of	ADP
ftr-328	2	10	the	the	DET
ftr-328	2	11	1945	1945	NUM
ftr-328	2	12	-	-	SYM
ftr-328	2	13	1965	1965	NUM
ftr-328	2	14	literature	literature	NOUN
ftr-328	2	15	...................................................................	...................................................................	PUNCT
ftr-328	2	16	5	5	NUM
ftr-328	2	17	a.	a.	NOUN
ftr-328	2	18	the	the	DET
ftr-328	2	19	literature	literature	NOUN
ftr-328	2	20	’s	’s	PART
ftr-328	2	21	authors	author	NOUN
ftr-328	2	22	.............................................................	.............................................................	PUNCT
ftr-328	2	23	5	5	NUM
ftr-328	2	24	b.	b.	NOUN
ftr-328	2	25	philosophical	philosophical	ADJ
ftr-328	2	26	professionalism	professionalism	NOUN
ftr-328	2	27	....................................................	....................................................	PUNCT
ftr-328	2	28	8	8	NUM
ftr-328	2	29	c.	c.	NOUN
ftr-328	2	30	patriotism	patriotism	NOUN
ftr-328	2	31	..................................................................................	..................................................................................	PUNCT
ftr-328	2	32	11	11	NUM
ftr-328	2	33	d.	d.	PROPN
ftr-328	2	34	duty	duty	PROPN
ftr-328	2	35	to	to	ADP
ftr-328	2	36	the	the	DET
ftr-328	2	37	system	system	NOUN
ftr-328	2	38	.....................................................................	.....................................................................	PUNCT
ftr-328	2	39	15	15	NUM
ftr-328	2	40	e.	e.	PROPN
ftr-328	2	41	duty	duty	PROPN
ftr-328	2	42	of	of	ADP
ftr-328	2	43	disclosure	disclosure	NOUN
ftr-328	2	44	.....................................................................	.....................................................................	PUNCT
ftr-328	3	1	28	28	NUM
ftr-328	3	2	f.	f.	PROPN
ftr-328	3	3	practical	practical	ADJ
ftr-328	3	4	advice	advice	NOUN
ftr-328	3	5	for	for	ADP
ftr-328	3	6	tax	tax	NOUN
ftr-328	3	7	lawyers	lawyer	NOUN
ftr-328	3	8	.............................................	.............................................	PUNCT
ftr-328	3	9	32	32	NUM
ftr-328	3	10	g.	g.	NOUN
ftr-328	3	11	reform	reform	NOUN
ftr-328	3	12	agenda	agenda	PROPN
ftr-328	3	13	..........................................................................	..........................................................................	PUNCT
ftr-328	3	14	44	44	NUM
ftr-328	3	15	iii	iii	NOUN
ftr-328	3	16	.	.	PUNCT
ftr-328	4	1	reflections	reflection	NOUN
ftr-328	4	2	..................................................................................	..................................................................................	PUNCT
ftr-328	5	1	46	46	NUM
ftr-328	5	2	we	we	PRON
ftr-328	5	3	are	be	AUX
ftr-328	5	4	professional	professional	ADJ
ftr-328	5	5	men	man	NOUN
ftr-328	5	6	not	not	PART
ftr-328	5	7	mere	mere	ADJ
ftr-328	5	8	hired	hire	VERB
ftr-328	5	9	hands.1	hands.1	PROPN
ftr-328	5	10	i.	i.	NOUN
ftr-328	5	11	introduction	introduction	NOUN
ftr-328	5	12	in	in	ADP
ftr-328	5	13	2013	2013	NUM
ftr-328	5	14	we	we	PRON
ftr-328	5	15	will	will	AUX
ftr-328	5	16	celebrate	celebrate	VERB
ftr-328	5	17	(	(	PUNCT
ftr-328	5	18	or	or	CCONJ
ftr-328	5	19	,	,	PUNCT
ftr-328	5	20	at	at	ADP
ftr-328	5	21	least	least	ADJ
ftr-328	5	22	,	,	PUNCT
ftr-328	5	23	commemorate	commemorate	ADJ
ftr-328	5	24	)	)	PUNCT
ftr-328	5	25	the	the	DET
ftr-328	5	26	centurymark	centurymark	NOUN
ftr-328	5	27	of	of	ADP
ftr-328	5	28	the	the	DET
ftr-328	5	29	sixteenth	sixteenth	ADJ
ftr-328	5	30	amendment	amendment	NOUN
ftr-328	5	31	and	and	CCONJ
ftr-328	5	32	the	the	DET
ftr-328	5	33	federal	federal	ADJ
ftr-328	5	34	income	income	NOUN
ftr-328	5	35	tax.2	tax.2	NOUN
ftr-328	5	36	we	we	PRON
ftr-328	5	37	should	should	AUX
ftr-328	5	38	anticipate	anticipate	VERB
ftr-328	5	39	a	a	DET
ftr-328	5	40	flow	flow	NOUN
ftr-328	5	41	of	of	ADP
ftr-328	5	42	historical	historical	ADJ
ftr-328	5	43	reflections	reflection	NOUN
ftr-328	5	44	on	on	ADP
ftr-328	5	45	this	this	DET
ftr-328	5	46	first	first	ADJ
ftr-328	5	47	century	century	NOUN
ftr-328	5	48	of	of	ADP
ftr-328	5	49	income	income	NOUN
ftr-328	5	50	*	*	PUNCT
ftr-328	5	51	j.d	j.d	PROPN
ftr-328	5	52	.	.	PROPN
ftr-328	5	53	,	,	PUNCT
ftr-328	5	54	new	new	PROPN
ftr-328	5	55	york	york	PROPN
ftr-328	5	56	university	university	PROPN
ftr-328	5	57	school	school	NOUN
ftr-328	5	58	of	of	ADP
ftr-328	5	59	law	law	NOUN
ftr-328	5	60	(	(	PUNCT
ftr-328	5	61	1996	1996	NUM
ftr-328	5	62	)	)	PUNCT
ftr-328	5	63	;	;	PUNCT
ftr-328	5	64	professor	professor	NOUN
ftr-328	5	65	of	of	ADP
ftr-328	5	66	law	law	PROPN
ftr-328	5	67	,	,	PUNCT
ftr-328	5	68	texas	texas	PROPN
ftr-328	5	69	tech	tech	PROPN
ftr-328	5	70	university	university	PROPN
ftr-328	5	71	school	school	NOUN
ftr-328	5	72	of	of	ADP
ftr-328	5	73	law	law	NOUN
ftr-328	5	74	;	;	PUNCT
ftr-328	5	75	of	of	ADP
ftr-328	5	76	counsel	counsel	NOUN
ftr-328	5	77	,	,	PUNCT
ftr-328	5	78	schoenbaum	schoenbaum	NOUN
ftr-328	5	79	,	,	PUNCT
ftr-328	5	80	curphy	curphy	NOUN
ftr-328	5	81	&	&	CCONJ
ftr-328	5	82	scanlan	scanlan	PROPN
ftr-328	5	83	,	,	PUNCT
ftr-328	5	84	p.c	p.c	PROPN
ftr-328	5	85	.	.	PROPN
ftr-328	5	86	,	,	PUNCT
ftr-328	5	87	san	san	PROPN
ftr-328	5	88	antonio	antonio	PROPN
ftr-328	5	89	,	,	PUNCT
ftr-328	5	90	texas	texas	PROPN
ftr-328	5	91	.	.	PUNCT
ftr-328	6	1	this	this	DET
ftr-328	6	2	article	article	NOUN
ftr-328	6	3	was	be	AUX
ftr-328	6	4	made	make	VERB
ftr-328	6	5	possible	possible	ADJ
ftr-328	6	6	through	through	ADP
ftr-328	6	7	the	the	DET
ftr-328	6	8	support	support	NOUN
ftr-328	6	9	of	of	ADP
ftr-328	6	10	the	the	DET
ftr-328	6	11	glenn	glenn	PROPN
ftr-328	6	12	d.	d.	PROPN
ftr-328	6	13	west	west	PROPN
ftr-328	6	14	research	research	PROPN
ftr-328	6	15	professorship	professorship	NOUN
ftr-328	6	16	.	.	PUNCT
ftr-328	7	1	1	1	X
ftr-328	7	2	.	.	X
ftr-328	7	3	edmond	edmond	PROPN
ftr-328	7	4	n.	n.	PROPN
ftr-328	7	5	cahn	cahn	PROPN
ftr-328	7	6	et	et	PROPN
ftr-328	8	1	al	al	PROPN
ftr-328	8	2	.	.	PROPN
ftr-328	8	3	,	,	PUNCT
ftr-328	8	4	ethical	ethical	ADJ
ftr-328	8	5	problems	problem	NOUN
ftr-328	8	6	of	of	ADP
ftr-328	8	7	tax	tax	NOUN
ftr-328	8	8	practitioners	practitioner	NOUN
ftr-328	8	9	:	:	PUNCT
ftr-328	8	10	transcript	transcript	NOUN
ftr-328	8	11	of	of	ADP
ftr-328	8	12	the	the	DET
ftr-328	8	13	tax	tax	NOUN
ftr-328	8	14	law	law	NOUN
ftr-328	8	15	review	review	NOUN
ftr-328	8	16	’s	’s	PART
ftr-328	8	17	1952	1952	NUM
ftr-328	8	18	banquet	banquet	NOUN
ftr-328	8	19	,	,	PUNCT
ftr-328	8	20	8	8	NUM
ftr-328	8	21	tax	tax	NOUN
ftr-328	8	22	l.	l.	PROPN
ftr-328	8	23	rev	rev	PROPN
ftr-328	8	24	.	.	PROPN
ftr-328	8	25	1	1	NUM
ftr-328	8	26	,	,	PUNCT
ftr-328	8	27	9	9	NUM
ftr-328	8	28	(	(	PUNCT
ftr-328	8	29	1952	1952	NUM
ftr-328	8	30	)	)	PUNCT
ftr-328	9	1	[	[	X
ftr-328	9	2	hereinafter	hereinafter	NOUN
ftr-328	9	3	cahn	cahn	NOUN
ftr-328	9	4	et	et	PROPN
ftr-328	9	5	al	al	PROPN
ftr-328	9	6	.	.	PROPN
ftr-328	9	7	,	,	PUNCT
ftr-328	9	8	ethical	ethical	ADJ
ftr-328	9	9	problems	problem	NOUN
ftr-328	9	10	]	]	PUNCT
ftr-328	9	11	(	(	PUNCT
ftr-328	9	12	statements	statement	NOUN
ftr-328	9	13	by	by	ADP
ftr-328	9	14	jerome	jerome	PROPN
ftr-328	9	15	hellerstein	hellerstein	PROPN
ftr-328	9	16	)	)	PUNCT
ftr-328	9	17	.	.	PUNCT
ftr-328	10	1	2	2	X
ftr-328	10	2	.	.	X
ftr-328	10	3	u.s	u.s	PROPN
ftr-328	10	4	.	.	PROPN
ftr-328	10	5	const	const	PROPN
ftr-328	10	6	.	.	PUNCT
ftr-328	11	1	amend	amend	PROPN
ftr-328	11	2	.	.	PUNCT
ftr-328	12	1	xvi	xvi	NOUN
ftr-328	12	2	.	.	PUNCT
ftr-328	13	1	for	for	ADP
ftr-328	13	2	an	an	DET
ftr-328	13	3	introduction	introduction	NOUN
ftr-328	13	4	to	to	ADP
ftr-328	13	5	the	the	DET
ftr-328	13	6	politics	politic	NOUN
ftr-328	13	7	of	of	ADP
ftr-328	13	8	the	the	DET
ftr-328	13	9	sixteen	sixteen	PROPN
ftr-328	13	10	amendment	amendment	NOUN
ftr-328	13	11	ratification	ratification	NOUN
ftr-328	13	12	and	and	CCONJ
ftr-328	13	13	the	the	DET
ftr-328	13	14	1913	1913	NUM
ftr-328	13	15	revenue	revenue	NOUN
ftr-328	13	16	act	act	PROPN
ftr-328	13	17	adoption	adoption	NOUN
ftr-328	13	18	,	,	PUNCT
ftr-328	13	19	see	see	VERB
ftr-328	13	20	w.	w.	PROPN
ftr-328	13	21	elliot	elliot	PROPN
ftr-328	13	22	brownlee	brownlee	PROPN
ftr-328	13	23	,	,	PUNCT
ftr-328	13	24	federal	federal	ADJ
ftr-328	13	25	taxation	taxation	NOUN
ftr-328	13	26	in	in	ADP
ftr-328	13	27	america	america	PROPN
ftr-328	13	28	:	:	PUNCT
ftr-328	13	29	a	a	DET
ftr-328	13	30	short	short	ADJ
ftr-328	13	31	history	history	NOUN
ftr-328	13	32	49–57	49–57	NUM
ftr-328	13	33	(	(	PUNCT
ftr-328	13	34	2d	2d	NUM
ftr-328	13	35	ed	ed	NOUN
ftr-328	13	36	.	.	PROPN
ftr-328	13	37	2005	2005	NUM
ftr-328	13	38	)	)	PUNCT
ftr-328	14	1	[	[	X
ftr-328	14	2	hereinafter	hereinafter	NOUN
ftr-328	14	3	brownlee	brownlee	PROPN
ftr-328	14	4	,	,	PUNCT
ftr-328	14	5	taxation	taxation	NOUN
ftr-328	14	6	in	in	ADP
ftr-328	14	7	america	america	PROPN
ftr-328	14	8	]	]	PUNCT
ftr-328	14	9	.	.	PROPN
ftr-328	14	10	2	2	NUM
ftr-328	14	11	florida	florida	PROPN
ftr-328	14	12	tax	tax	NOUN
ftr-328	14	13	review	review	NOUN
ftr-328	14	14	[	[	X
ftr-328	14	15	vol	vol	NOUN
ftr-328	14	16	.	.	PUNCT
ftr-328	15	1	12:1	12:1	NUM
ftr-328	15	2	taxation.3	taxation.3	PROPN
ftr-328	15	3	these	these	DET
ftr-328	15	4	historical	historical	ADJ
ftr-328	15	5	reflections	reflection	NOUN
ftr-328	15	6	on	on	ADP
ftr-328	15	7	the	the	DET
ftr-328	15	8	income	income	NOUN
ftr-328	15	9	tax	tax	NOUN
ftr-328	15	10	should	should	AUX
ftr-328	15	11	develop	develop	VERB
ftr-328	15	12	our	our	PRON
ftr-328	15	13	understanding	understanding	NOUN
ftr-328	15	14	of	of	ADP
ftr-328	15	15	what	what	PRON
ftr-328	15	16	has	have	AUX
ftr-328	15	17	changed	change	VERB
ftr-328	15	18	in	in	ADP
ftr-328	15	19	the	the	DET
ftr-328	15	20	past	past	ADJ
ftr-328	15	21	century	century	NOUN
ftr-328	15	22	,	,	PUNCT
ftr-328	15	23	and	and	CCONJ
ftr-328	15	24	just	just	ADV
ftr-328	15	25	as	as	ADV
ftr-328	15	26	importantly	importantly	ADV
ftr-328	15	27	,	,	PUNCT
ftr-328	15	28	what	what	PRON
ftr-328	15	29	has	have	AUX
ftr-328	15	30	not	not	PART
ftr-328	15	31	changed	change	VERB
ftr-328	15	32	,	,	PUNCT
ftr-328	15	33	and	and	CCONJ
ftr-328	15	34	will	will	AUX
ftr-328	15	35	give	give	VERB
ftr-328	15	36	us	we	PRON
ftr-328	15	37	some	some	DET
ftr-328	15	38	idea	idea	NOUN
ftr-328	15	39	of	of	ADP
ftr-328	15	40	why	why	SCONJ
ftr-328	15	41	one	one	NUM
ftr-328	15	42	change	change	NOUN
ftr-328	15	43	occurred	occur	VERB
ftr-328	15	44	rather	rather	ADV
ftr-328	15	45	than	than	ADP
ftr-328	15	46	another	another	PRON
ftr-328	15	47	in	in	ADP
ftr-328	15	48	any	any	DET
ftr-328	15	49	given	give	VERB
ftr-328	15	50	case	case	NOUN
ftr-328	15	51	.	.	PUNCT
ftr-328	16	1	it	it	PRON
ftr-328	16	2	is	be	AUX
ftr-328	16	3	likely	likely	ADJ
ftr-328	16	4	that	that	SCONJ
ftr-328	16	5	these	these	DET
ftr-328	16	6	reflections	reflection	NOUN
ftr-328	16	7	will	will	AUX
ftr-328	16	8	focus	focus	VERB
ftr-328	16	9	on	on	ADP
ftr-328	16	10	acts	act	NOUN
ftr-328	16	11	of	of	ADP
ftr-328	16	12	congress	congress	PROPN
ftr-328	16	13	,	,	PUNCT
ftr-328	16	14	nearly	nearly	ADV
ftr-328	16	15	acts	act	NOUN
ftr-328	16	16	of	of	ADP
ftr-328	16	17	congress	congress	PROPN
ftr-328	16	18	,	,	PUNCT
ftr-328	16	19	and	and	CCONJ
ftr-328	16	20	acts	act	NOUN
ftr-328	16	21	urged	urge	VERB
ftr-328	16	22	on	on	ADP
ftr-328	16	23	congress	congress	PROPN
ftr-328	16	24	by	by	ADP
ftr-328	16	25	enthusiastic	enthusiastic	ADJ
ftr-328	16	26	supporters	supporter	NOUN
ftr-328	16	27	of	of	ADP
ftr-328	16	28	one	one	NUM
ftr-328	16	29	persuasion	persuasion	NOUN
ftr-328	16	30	or	or	CCONJ
ftr-328	16	31	another	another	PRON
ftr-328	16	32	;	;	PUNCT
ftr-328	16	33	the	the	DET
ftr-328	16	34	ebb	ebb	NOUN
ftr-328	16	35	and	and	CCONJ
ftr-328	16	36	flow	flow	NOUN
ftr-328	16	37	of	of	ADP
ftr-328	16	38	economic	economic	ADJ
ftr-328	16	39	theories	theory	NOUN
ftr-328	16	40	and	and	CCONJ
ftr-328	16	41	fiscal	fiscal	ADJ
ftr-328	16	42	policies	policy	NOUN
ftr-328	16	43	;	;	PUNCT
ftr-328	16	44	responses	response	NOUN
ftr-328	16	45	to	to	ADP
ftr-328	16	46	political	political	ADJ
ftr-328	16	47	,	,	PUNCT
ftr-328	16	48	business	business	NOUN
ftr-328	16	49	,	,	PUNCT
ftr-328	16	50	and	and	CCONJ
ftr-328	16	51	technological	technological	ADJ
ftr-328	16	52	changes	change	NOUN
ftr-328	16	53	;	;	PUNCT
ftr-328	16	54	and	and	CCONJ
ftr-328	16	55	,	,	PUNCT
ftr-328	16	56	of	of	ADP
ftr-328	16	57	course	course	NOUN
ftr-328	16	58	,	,	PUNCT
ftr-328	16	59	important	important	ADJ
ftr-328	16	60	court	court	NOUN
ftr-328	16	61	cases	case	NOUN
ftr-328	16	62	that	that	PRON
ftr-328	16	63	went	go	VERB
ftr-328	16	64	this	this	DET
ftr-328	16	65	way	way	NOUN
ftr-328	16	66	and	and	CCONJ
ftr-328	16	67	that	that	DET
ftr-328	16	68	way	way	NOUN
ftr-328	16	69	and	and	CCONJ
ftr-328	16	70	,	,	PUNCT
ftr-328	16	71	sometimes	sometimes	ADV
ftr-328	16	72	,	,	PUNCT
ftr-328	16	73	the	the	DET
ftr-328	16	74	right	right	ADJ
ftr-328	16	75	way	way	NOUN
ftr-328	16	76	.	.	PUNCT
ftr-328	17	1	yet	yet	CCONJ
ftr-328	17	2	the	the	DET
ftr-328	17	3	history	history	NOUN
ftr-328	17	4	of	of	ADP
ftr-328	17	5	the	the	DET
ftr-328	17	6	income	income	NOUN
ftr-328	17	7	tax	tax	NOUN
ftr-328	17	8	is	be	AUX
ftr-328	17	9	,	,	PUNCT
ftr-328	17	10	in	in	ADP
ftr-328	17	11	large	large	ADJ
ftr-328	17	12	part	part	NOUN
ftr-328	17	13	,	,	PUNCT
ftr-328	17	14	also	also	ADV
ftr-328	17	15	the	the	DET
ftr-328	17	16	history	history	NOUN
ftr-328	17	17	of	of	ADP
ftr-328	17	18	tax	tax	NOUN
ftr-328	17	19	lawyers	lawyer	NOUN
ftr-328	17	20	.	.	PUNCT
ftr-328	18	1	without	without	ADP
ftr-328	18	2	these	these	DET
ftr-328	18	3	lawyers	lawyer	NOUN
ftr-328	18	4	working	work	VERB
ftr-328	18	5	to	to	PART
ftr-328	18	6	interpret	interpret	VERB
ftr-328	18	7	the	the	DET
ftr-328	18	8	tax	tax	NOUN
ftr-328	18	9	code	code	NOUN
ftr-328	18	10	,	,	PUNCT
ftr-328	18	11	to	to	PART
ftr-328	18	12	advise	advise	VERB
ftr-328	18	13	clients	client	NOUN
ftr-328	18	14	on	on	ADP
ftr-328	18	15	planning	plan	VERB
ftr-328	18	16	with	with	ADP
ftr-328	18	17	the	the	DET
ftr-328	18	18	tax	tax	NOUN
ftr-328	18	19	code	code	NOUN
ftr-328	18	20	,	,	PUNCT
ftr-328	18	21	and	and	CCONJ
ftr-328	18	22	to	to	PART
ftr-328	18	23	advocate	advocate	VERB
ftr-328	18	24	for	for	ADP
ftr-328	18	25	the	the	DET
ftr-328	18	26	rights	right	NOUN
ftr-328	18	27	of	of	ADP
ftr-328	18	28	clients	client	NOUN
ftr-328	18	29	under	under	ADP
ftr-328	18	30	the	the	DET
ftr-328	18	31	tax	tax	NOUN
ftr-328	18	32	code	code	NOUN
ftr-328	18	33	,	,	PUNCT
ftr-328	18	34	the	the	DET
ftr-328	18	35	income	income	NOUN
ftr-328	18	36	tax	tax	NOUN
ftr-328	18	37	system	system	NOUN
ftr-328	18	38	would	would	AUX
ftr-328	18	39	not	not	PART
ftr-328	18	40	be	be	AUX
ftr-328	18	41	what	what	PRON
ftr-328	18	42	it	it	PRON
ftr-328	18	43	has	have	AUX
ftr-328	18	44	become	become	VERB
ftr-328	18	45	.	.	PUNCT
ftr-328	19	1	the	the	DET
ftr-328	19	2	role	role	NOUN
ftr-328	19	3	of	of	ADP
ftr-328	19	4	these	these	DET
ftr-328	19	5	lawyers	lawyer	NOUN
ftr-328	19	6	,	,	PUNCT
ftr-328	19	7	especially	especially	ADV
ftr-328	19	8	their	their	PRON
ftr-328	19	9	own	own	ADJ
ftr-328	19	10	sense	sense	NOUN
ftr-328	19	11	of	of	ADP
ftr-328	19	12	right	right	NOUN
ftr-328	19	13	and	and	CCONJ
ftr-328	19	14	wrong	wrong	ADJ
ftr-328	19	15	,	,	PUNCT
ftr-328	19	16	is	be	AUX
ftr-328	19	17	rarely	rarely	ADV
ftr-328	19	18	the	the	DET
ftr-328	19	19	subject	subject	NOUN
ftr-328	19	20	of	of	ADP
ftr-328	19	21	legal	legal	ADJ
ftr-328	19	22	histories	history	NOUN
ftr-328	19	23	.	.	PUNCT
ftr-328	20	1	economics	economic	NOUN
ftr-328	20	2	,	,	PUNCT
ftr-328	20	3	politics	politic	NOUN
ftr-328	20	4	,	,	PUNCT
ftr-328	20	5	and	and	CCONJ
ftr-328	20	6	financial	financial	ADJ
ftr-328	20	7	innovations	innovation	NOUN
ftr-328	20	8	may	may	AUX
ftr-328	20	9	make	make	VERB
ftr-328	20	10	better	well	ADJ
ftr-328	20	11	reading	reading	NOUN
ftr-328	20	12	,	,	PUNCT
ftr-328	20	13	and	and	CCONJ
ftr-328	20	14	may	may	AUX
ftr-328	20	15	be	be	AUX
ftr-328	20	16	better	well	ADJ
ftr-328	20	17	at	at	ADP
ftr-328	20	18	explaining	explain	VERB
ftr-328	20	19	legal	legal	ADJ
ftr-328	20	20	histories	history	NOUN
ftr-328	20	21	,	,	PUNCT
ftr-328	20	22	but	but	CCONJ
ftr-328	20	23	legal	legal	ADJ
ftr-328	20	24	history	history	NOUN
ftr-328	20	25	includes	include	VERB
ftr-328	20	26	legal	legal	ADJ
ftr-328	20	27	ethics	ethic	NOUN
ftr-328	20	28	.	.	PUNCT
ftr-328	21	1	this	this	DET
ftr-328	21	2	article	article	NOUN
ftr-328	21	3	is	be	AUX
ftr-328	21	4	devoted	devote	VERB
ftr-328	21	5	to	to	ADP
ftr-328	21	6	exploring	explore	VERB
ftr-328	21	7	the	the	DET
ftr-328	21	8	legal	legal	ADJ
ftr-328	21	9	ethics	ethic	NOUN
ftr-328	21	10	writings	writing	NOUN
ftr-328	21	11	by	by	ADP
ftr-328	21	12	tax	tax	NOUN
ftr-328	21	13	lawyers	lawyer	NOUN
ftr-328	21	14	in	in	ADP
ftr-328	21	15	a	a	DET
ftr-328	21	16	pivotal	pivotal	ADJ
ftr-328	21	17	period	period	NOUN
ftr-328	21	18	of	of	ADP
ftr-328	21	19	income	income	NOUN
ftr-328	21	20	tax	tax	NOUN
ftr-328	21	21	history	history	NOUN
ftr-328	21	22	:	:	PUNCT
ftr-328	21	23	1945	1945	NUM
ftr-328	21	24	-	-	SYM
ftr-328	21	25	1965,4	1965,4	NUM
ftr-328	21	26	the	the	DET
ftr-328	21	27	first	first	ADJ
ftr-328	21	28	two	two	NUM
ftr-328	21	29	decades	decade	NOUN
ftr-328	21	30	of	of	ADP
ftr-328	21	31	the	the	DET
ftr-328	21	32	federal	federal	ADJ
ftr-328	21	33	income	income	NOUN
ftr-328	21	34	tax	tax	NOUN
ftr-328	21	35	as	as	SCONJ
ftr-328	21	36	we	we	PRON
ftr-328	21	37	now	now	ADV
ftr-328	21	38	know	know	VERB
ftr-328	21	39	it	it	PRON
ftr-328	21	40	.	.	PUNCT
ftr-328	22	1	although	although	SCONJ
ftr-328	22	2	the	the	DET
ftr-328	22	3	income	income	NOUN
ftr-328	22	4	tax	tax	NOUN
ftr-328	22	5	began	begin	VERB
ftr-328	22	6	in	in	ADP
ftr-328	22	7	1913	1913	NUM
ftr-328	22	8	,	,	PUNCT
ftr-328	22	9	it	it	PRON
ftr-328	22	10	was	be	AUX
ftr-328	22	11	world	world	PROPN
ftr-328	22	12	war	war	PROPN
ftr-328	22	13	ii	ii	PROPN
ftr-328	22	14	that	that	PRON
ftr-328	22	15	created	create	VERB
ftr-328	22	16	the	the	DET
ftr-328	22	17	modern	modern	ADJ
ftr-328	22	18	mass	mass	NOUN
ftr-328	22	19	income	income	NOUN
ftr-328	22	20	tax	tax	NOUN
ftr-328	22	21	:	:	PUNCT
ftr-328	22	22	in	in	ADP
ftr-328	22	23	1939	1939	NUM
ftr-328	22	24	there	there	PRON
ftr-328	22	25	were	be	VERB
ftr-328	22	26	3.9	3.9	NUM
ftr-328	22	27	million	million	NUM
ftr-328	22	28	individual	individual	ADJ
ftr-328	22	29	income	income	NOUN
ftr-328	22	30	tax	tax	NOUN
ftr-328	22	31	taxpayers	taxpayer	NOUN
ftr-328	22	32	but	but	CCONJ
ftr-328	22	33	by	by	ADP
ftr-328	22	34	3	3	NUM
ftr-328	22	35	.	.	PUNCT
ftr-328	22	36	such	such	ADJ
ftr-328	22	37	reflection	reflection	NOUN
ftr-328	22	38	has	have	AUX
ftr-328	22	39	already	already	ADV
ftr-328	22	40	begun	begin	VERB
ftr-328	22	41	as	as	SCONJ
ftr-328	22	42	a	a	DET
ftr-328	22	43	recent	recent	ADJ
ftr-328	22	44	symposium	symposium	NOUN
ftr-328	22	45	was	be	AUX
ftr-328	22	46	held	hold	VERB
ftr-328	22	47	at	at	ADP
ftr-328	22	48	duke	duke	NOUN
ftr-328	22	49	to	to	PART
ftr-328	22	50	examine	examine	VERB
ftr-328	22	51	the	the	DET
ftr-328	22	52	history	history	NOUN
ftr-328	22	53	of	of	ADP
ftr-328	22	54	the	the	DET
ftr-328	22	55	federal	federal	ADJ
ftr-328	22	56	income	income	NOUN
ftr-328	22	57	tax	tax	NOUN
ftr-328	22	58	.	.	PUNCT
ftr-328	23	1	the	the	DET
ftr-328	23	2	duke	duke	PROPN
ftr-328	23	3	symposium	symposium	NOUN
ftr-328	23	4	included	include	VERB
ftr-328	23	5	several	several	ADJ
ftr-328	23	6	particularly	particularly	ADV
ftr-328	23	7	interesting	interesting	ADJ
ftr-328	23	8	pieces	piece	NOUN
ftr-328	23	9	on	on	ADP
ftr-328	23	10	“	"	PUNCT
ftr-328	23	11	some	some	DET
ftr-328	23	12	lesser	lesser	ADV
ftr-328	23	13	-	-	PUNCT
ftr-328	23	14	known	know	VERB
ftr-328	23	15	aspects	aspect	NOUN
ftr-328	23	16	of	of	ADP
ftr-328	23	17	the	the	DET
ftr-328	23	18	history	history	NOUN
ftr-328	23	19	of	of	ADP
ftr-328	23	20	the	the	DET
ftr-328	23	21	federal	federal	ADJ
ftr-328	23	22	income	income	NOUN
ftr-328	23	23	tax	tax	NOUN
ftr-328	23	24	.	.	PUNCT
ftr-328	23	25	”	"	PUNCT
ftr-328	24	1	lawrence	lawrence	PROPN
ftr-328	24	2	a.	a.	NOUN
ftr-328	24	3	zelenak	zelenak	PROPN
ftr-328	24	4	,	,	PUNCT
ftr-328	24	5	foreword	foreword	PROPN
ftr-328	24	6	:	:	PUNCT
ftr-328	24	7	the	the	DET
ftr-328	24	8	fabulous	fabulous	ADJ
ftr-328	24	9	invalid	invalid	NOUN
ftr-328	24	10	nears	near	VERB
ftr-328	24	11	100	100	NUM
ftr-328	24	12	,	,	PUNCT
ftr-328	24	13	73	73	NUM
ftr-328	24	14	law	law	NOUN
ftr-328	24	15	&	&	CCONJ
ftr-328	24	16	contemp	contemp	NOUN
ftr-328	24	17	.	.	PUNCT
ftr-328	25	1	probs	prob	NOUN
ftr-328	25	2	.	.	PUNCT
ftr-328	26	1	i	i	PRON
ftr-328	26	2	,	,	PUNCT
ftr-328	26	3	iii	iii	PROPN
ftr-328	26	4	(	(	PUNCT
ftr-328	26	5	2010	2010	NUM
ftr-328	26	6	)	)	PUNCT
ftr-328	26	7	.	.	PUNCT
ftr-328	27	1	this	this	DET
ftr-328	27	2	symposium	symposium	NOUN
ftr-328	27	3	focused	focus	VERB
ftr-328	27	4	in	in	ADP
ftr-328	27	5	large	large	ADJ
ftr-328	27	6	part	part	NOUN
ftr-328	27	7	on	on	ADP
ftr-328	27	8	what	what	PRON
ftr-328	27	9	professor	professor	NOUN
ftr-328	27	10	zelenak	zelenak	NOUN
ftr-328	27	11	described	describe	VERB
ftr-328	27	12	as	as	ADP
ftr-328	27	13	“	"	PUNCT
ftr-328	27	14	losers	loser	NOUN
ftr-328	27	15	’	’	PART
ftr-328	27	16	tax	tax	NOUN
ftr-328	27	17	history	history	NOUN
ftr-328	27	18	,	,	PUNCT
ftr-328	27	19	”	"	PUNCT
ftr-328	27	20	—	—	PUNCT
ftr-328	27	21	that	that	PRON
ftr-328	27	22	is	be	AUX
ftr-328	27	23	“	"	PUNCT
ftr-328	27	24	tax	tax	NOUN
ftr-328	27	25	roads	road	NOUN
ftr-328	27	26	considered	consider	VERB
ftr-328	27	27	by	by	ADP
ftr-328	27	28	congress	congress	PROPN
ftr-328	27	29	but	but	CCONJ
ftr-328	27	30	not	not	PART
ftr-328	27	31	taken	take	VERB
ftr-328	27	32	,	,	PUNCT
ftr-328	27	33	or	or	CCONJ
ftr-328	27	34	taken	take	VERB
ftr-328	27	35	briefly	briefly	ADV
ftr-328	27	36	and	and	CCONJ
ftr-328	27	37	then	then	ADV
ftr-328	27	38	abandoned	abandon	VERB
ftr-328	27	39	”	"	PUNCT
ftr-328	27	40	—	—	PUNCT
ftr-328	27	41	is	be	AUX
ftr-328	27	42	particularly	particularly	ADV
ftr-328	27	43	obscure	obscure	ADJ
ftr-328	27	44	.	.	PUNCT
ftr-328	28	1	i	i	PRON
ftr-328	28	2	d.	d.	PROPN
ftr-328	28	3	at	at	ADP
ftr-328	28	4	i.	i.	PROPN
ftr-328	28	5	one	one	NUM
ftr-328	28	6	particularly	particularly	ADV
ftr-328	28	7	interesting	interesting	ADJ
ftr-328	28	8	article	article	NOUN
ftr-328	28	9	describes	describe	VERB
ftr-328	28	10	the	the	DET
ftr-328	28	11	period	period	NOUN
ftr-328	28	12	in	in	ADP
ftr-328	28	13	which	which	PRON
ftr-328	28	14	the	the	DET
ftr-328	28	15	government	government	NOUN
ftr-328	28	16	disclosed	disclose	VERB
ftr-328	28	17	the	the	DET
ftr-328	28	18	tax	tax	NOUN
ftr-328	28	19	return	return	NOUN
ftr-328	28	20	information	information	NOUN
ftr-328	28	21	of	of	ADP
ftr-328	28	22	certain	certain	ADJ
ftr-328	28	23	high	high	ADJ
ftr-328	28	24	-	-	PUNCT
ftr-328	28	25	income	income	NOUN
ftr-328	28	26	taxpayers	taxpayer	NOUN
ftr-328	28	27	,	,	PUNCT
ftr-328	28	28	while	while	SCONJ
ftr-328	28	29	another	another	PRON
ftr-328	28	30	explains	explain	VERB
ftr-328	28	31	how	how	SCONJ
ftr-328	28	32	close	close	ADJ
ftr-328	28	33	the	the	DET
ftr-328	28	34	1940s	1940s	NUM
ftr-328	28	35	proponents	proponent	NOUN
ftr-328	28	36	of	of	ADP
ftr-328	28	37	replacing	replace	VERB
ftr-328	28	38	the	the	DET
ftr-328	28	39	mass	mass	ADJ
ftr-328	28	40	income	income	NOUN
ftr-328	28	41	tax	tax	NOUN
ftr-328	28	42	with	with	ADP
ftr-328	28	43	a	a	DET
ftr-328	28	44	sales	sale	NOUN
ftr-328	28	45	tax	tax	NOUN
ftr-328	28	46	came	come	VERB
ftr-328	28	47	to	to	ADP
ftr-328	28	48	victory	victory	NOUN
ftr-328	28	49	.	.	PUNCT
ftr-328	29	1	marjorie	marjorie	PROPN
ftr-328	29	2	e.	e.	PROPN
ftr-328	29	3	kornhuaser	kornhuaser	PROPN
ftr-328	29	4	,	,	PUNCT
ftr-328	29	5	shaping	shape	VERB
ftr-328	29	6	public	public	ADJ
ftr-328	29	7	opinion	opinion	NOUN
ftr-328	29	8	and	and	CCONJ
ftr-328	29	9	the	the	DET
ftr-328	29	10	law	law	NOUN
ftr-328	29	11	:	:	PUNCT
ftr-328	29	12	how	how	SCONJ
ftr-328	29	13	a	a	DET
ftr-328	29	14	“	"	PUNCT
ftr-328	29	15	common	common	ADJ
ftr-328	29	16	man	man	NOUN
ftr-328	29	17	”	"	PUNCT
ftr-328	29	18	campaign	campaign	NOUN
ftr-328	29	19	ended	end	VERB
ftr-328	29	20	a	a	DET
ftr-328	29	21	rich	rich	ADJ
ftr-328	29	22	man	man	NOUN
ftr-328	29	23	’s	’s	PART
ftr-328	29	24	law	law	NOUN
ftr-328	29	25	,	,	PUNCT
ftr-328	29	26	73	73	NUM
ftr-328	29	27	law	law	NOUN
ftr-328	29	28	&	&	CCONJ
ftr-328	29	29	contemp	contemp	NOUN
ftr-328	29	30	.	.	PUNCT
ftr-328	30	1	probs	prob	NOUN
ftr-328	30	2	.	.	PUNCT
ftr-328	31	1	123	123	NUM
ftr-328	31	2	(	(	PUNCT
ftr-328	31	3	2010	2010	NUM
ftr-328	31	4	)	)	PUNCT
ftr-328	31	5	;	;	PUNCT
ftr-328	31	6	lawrence	lawrence	PROPN
ftr-328	31	7	a.	a.	NOUN
ftr-328	31	8	zelenak	zelenak	PROPN
ftr-328	31	9	,	,	PUNCT
ftr-328	31	10	the	the	DET
ftr-328	31	11	federal	federal	ADJ
ftr-328	31	12	retail	retail	ADJ
ftr-328	31	13	sales	sale	NOUN
ftr-328	31	14	tax	tax	NOUN
ftr-328	31	15	that	that	PRON
ftr-328	31	16	was	be	AUX
ftr-328	31	17	n’t	not	PART
ftr-328	31	18	:	:	PUNCT
ftr-328	31	19	an	an	DET
ftr-328	31	20	actual	actual	ADJ
ftr-328	31	21	history	history	NOUN
ftr-328	31	22	and	and	CCONJ
ftr-328	31	23	an	an	DET
ftr-328	31	24	alternative	alternative	ADJ
ftr-328	31	25	history	history	NOUN
ftr-328	31	26	,	,	PUNCT
ftr-328	31	27	73	73	NUM
ftr-328	31	28	law	law	NOUN
ftr-328	31	29	&	&	CCONJ
ftr-328	31	30	contemp	contemp	NOUN
ftr-328	31	31	.	.	PUNCT
ftr-328	32	1	probs	prob	NOUN
ftr-328	32	2	.	.	PUNCT
ftr-328	33	1	149	149	NUM
ftr-328	33	2	(	(	PUNCT
ftr-328	33	3	2010	2010	NUM
ftr-328	33	4	)	)	PUNCT
ftr-328	33	5	.	.	PUNCT
ftr-328	34	1	4	4	X
ftr-328	34	2	.	.	X
ftr-328	34	3	i	i	PRON
ftr-328	34	4	have	have	AUX
ftr-328	34	5	focused	focus	VERB
ftr-328	34	6	on	on	ADP
ftr-328	34	7	the	the	DET
ftr-328	34	8	ethics	ethic	NOUN
ftr-328	34	9	literatures	literature	NOUN
ftr-328	34	10	in	in	ADP
ftr-328	34	11	the	the	DET
ftr-328	34	12	tax	tax	NOUN
ftr-328	34	13	law	law	NOUN
ftr-328	34	14	review	review	NOUN
ftr-328	34	15	,	,	PUNCT
ftr-328	34	16	the	the	DET
ftr-328	34	17	nyu	nyu	PROPN
ftr-328	34	18	institute	institute	PROPN
ftr-328	34	19	on	on	ADP
ftr-328	34	20	federal	federal	ADJ
ftr-328	34	21	income	income	NOUN
ftr-328	34	22	taxation	taxation	NOUN
ftr-328	34	23	,	,	PUNCT
ftr-328	34	24	the	the	DET
ftr-328	34	25	usc	usc	PROPN
ftr-328	34	26	institute	institute	PROPN
ftr-328	34	27	for	for	ADP
ftr-328	34	28	major	major	ADJ
ftr-328	34	29	tax	tax	NOUN
ftr-328	34	30	planning	planning	NOUN
ftr-328	34	31	,	,	PUNCT
ftr-328	34	32	and	and	CCONJ
ftr-328	34	33	taxes	taxis	NOUN
ftr-328	34	34	,	,	PUNCT
ftr-328	34	35	but	but	CCONJ
ftr-328	34	36	also	also	ADV
ftr-328	34	37	reviewed	review	VERB
ftr-328	34	38	some	some	DET
ftr-328	34	39	often	often	ADV
ftr-328	34	40	-	-	PUNCT
ftr-328	34	41	cited	cite	VERB
ftr-328	34	42	pieces	piece	NOUN
ftr-328	34	43	from	from	ADP
ftr-328	34	44	outside	outside	ADP
ftr-328	34	45	these	these	DET
ftr-328	34	46	periodicals	periodical	NOUN
ftr-328	34	47	,	,	PUNCT
ftr-328	34	48	such	such	ADJ
ftr-328	34	49	as	as	ADP
ftr-328	34	50	randolph	randolph	PROPN
ftr-328	34	51	e.	e.	PROPN
ftr-328	34	52	paul	paul	PROPN
ftr-328	34	53	,	,	PUNCT
ftr-328	34	54	the	the	DET
ftr-328	34	55	lawyer	lawyer	NOUN
ftr-328	34	56	as	as	ADP
ftr-328	34	57	a	a	DET
ftr-328	34	58	tax	tax	NOUN
ftr-328	34	59	adviser	adviser	NOUN
ftr-328	34	60	,	,	PUNCT
ftr-328	34	61	25	25	NUM
ftr-328	34	62	rocky	rocky	ADJ
ftr-328	34	63	mntn	mntn	NOUN
ftr-328	34	64	.	.	PUNCT
ftr-328	35	1	l.	l.	PROPN
ftr-328	35	2	rev	rev	PROPN
ftr-328	35	3	.	.	PROPN
ftr-328	36	1	412	412	NUM
ftr-328	36	2	(	(	PUNCT
ftr-328	36	3	1952	1952	NUM
ftr-328	36	4	)	)	PUNCT
ftr-328	37	1	[	[	X
ftr-328	37	2	hereinafter	hereinafter	NOUN
ftr-328	37	3	paul	paul	PROPN
ftr-328	37	4	,	,	PUNCT
ftr-328	37	5	tax	tax	NOUN
ftr-328	37	6	adviser	adviser	NOUN
ftr-328	37	7	]	]	X
ftr-328	37	8	(	(	PUNCT
ftr-328	37	9	this	this	DET
ftr-328	37	10	journal	journal	NOUN
ftr-328	37	11	became	become	VERB
ftr-328	37	12	the	the	DET
ftr-328	37	13	university	university	PROPN
ftr-328	37	14	of	of	ADP
ftr-328	37	15	colorado	colorado	PROPN
ftr-328	37	16	law	law	PROPN
ftr-328	37	17	review	review	NOUN
ftr-328	37	18	in	in	ADP
ftr-328	37	19	1963	1963	NUM
ftr-328	37	20	)	)	PUNCT
ftr-328	37	21	.	.	PUNCT
ftr-328	38	1	2012	2012	NUM
ftr-328	38	2	]	]	PUNCT
ftr-328	38	3	legal	legal	ADJ
ftr-328	38	4	ethics	ethic	NOUN
ftr-328	38	5	and	and	CCONJ
ftr-328	38	6	federal	federal	ADJ
ftr-328	38	7	taxes	taxis	NOUN
ftr-328	38	8	3	3	NUM
ftr-328	38	9	1945	1945	NUM
ftr-328	38	10	there	there	PRON
ftr-328	38	11	were	be	VERB
ftr-328	38	12	42.6	42.6	NUM
ftr-328	38	13	million.5	million.5	PROPN
ftr-328	38	14	this	this	DET
ftr-328	38	15	period	period	NOUN
ftr-328	38	16	was	be	AUX
ftr-328	38	17	also	also	ADV
ftr-328	38	18	one	one	NUM
ftr-328	38	19	of	of	ADP
ftr-328	38	20	significant	significant	ADJ
ftr-328	38	21	progress	progress	NOUN
ftr-328	38	22	in	in	ADP
ftr-328	38	23	the	the	DET
ftr-328	38	24	administration	administration	NOUN
ftr-328	38	25	of	of	ADP
ftr-328	38	26	the	the	DET
ftr-328	38	27	income	income	NOUN
ftr-328	38	28	tax	tax	NOUN
ftr-328	38	29	:	:	PUNCT
ftr-328	38	30	the	the	DET
ftr-328	38	31	internal	internal	PROPN
ftr-328	38	32	revenue	revenue	NOUN
ftr-328	38	33	code	code	NOUN
ftr-328	38	34	was	be	AUX
ftr-328	38	35	re	re	VERB
ftr-328	38	36	-	-	VERB
ftr-328	38	37	organized	organize	VERB
ftr-328	38	38	in	in	ADP
ftr-328	38	39	1954	1954	NUM
ftr-328	38	40	and	and	CCONJ
ftr-328	38	41	,	,	PUNCT
ftr-328	38	42	following	follow	VERB
ftr-328	38	43	widespread	widespread	ADJ
ftr-328	38	44	corruption	corruption	NOUN
ftr-328	38	45	scandals	scandal	NOUN
ftr-328	38	46	,	,	PUNCT
ftr-328	38	47	the	the	DET
ftr-328	38	48	bureau	bureau	NOUN
ftr-328	38	49	of	of	ADP
ftr-328	38	50	internal	internal	ADJ
ftr-328	38	51	revenue	revenue	NOUN
ftr-328	38	52	was	be	AUX
ftr-328	38	53	re	re	VERB
ftr-328	38	54	-	-	VERB
ftr-328	38	55	organized	organize	VERB
ftr-328	38	56	as	as	ADP
ftr-328	38	57	the	the	DET
ftr-328	38	58	internal	internal	ADJ
ftr-328	38	59	revenue	revenue	NOUN
ftr-328	38	60	service.6	service.6	PROPN
ftr-328	38	61	thus	thus	ADV
ftr-328	38	62	,	,	PUNCT
ftr-328	38	63	the	the	DET
ftr-328	38	64	tax	tax	NOUN
ftr-328	38	65	lawyers	lawyer	NOUN
ftr-328	38	66	writing	write	VERB
ftr-328	38	67	on	on	ADP
ftr-328	38	68	ethics	ethic	NOUN
ftr-328	38	69	issues	issue	NOUN
ftr-328	38	70	during	during	ADP
ftr-328	38	71	this	this	DET
ftr-328	38	72	period	period	NOUN
ftr-328	38	73	were	be	AUX
ftr-328	38	74	the	the	DET
ftr-328	38	75	first	first	ADJ
ftr-328	38	76	generation	generation	NOUN
ftr-328	38	77	to	to	PART
ftr-328	38	78	be	be	AUX
ftr-328	38	79	considering	consider	VERB
ftr-328	38	80	the	the	DET
ftr-328	38	81	role	role	NOUN
ftr-328	38	82	of	of	ADP
ftr-328	38	83	the	the	DET
ftr-328	38	84	tax	tax	NOUN
ftr-328	38	85	lawyer	lawyer	NOUN
ftr-328	38	86	in	in	ADP
ftr-328	38	87	the	the	DET
ftr-328	38	88	modern	modern	ADJ
ftr-328	38	89	tax	tax	NOUN
ftr-328	38	90	system	system	NOUN
ftr-328	38	91	.	.	PUNCT
ftr-328	39	1	perhaps	perhaps	ADV
ftr-328	39	2	the	the	DET
ftr-328	39	3	most	most	ADJ
ftr-328	39	4	importance	importance	NOUN
ftr-328	39	5	difference	difference	NOUN
ftr-328	39	6	between	between	ADP
ftr-328	39	7	the	the	DET
ftr-328	39	8	income	income	NOUN
ftr-328	39	9	tax	tax	NOUN
ftr-328	39	10	system	system	NOUN
ftr-328	39	11	then	then	ADV
ftr-328	39	12	and	and	CCONJ
ftr-328	39	13	now	now	ADV
ftr-328	39	14	is	be	AUX
ftr-328	39	15	that	that	SCONJ
ftr-328	39	16	the	the	DET
ftr-328	39	17	system	system	NOUN
ftr-328	39	18	then	then	ADV
ftr-328	39	19	enjoyed	enjoy	VERB
ftr-328	39	20	broad	broad	ADV
ftr-328	39	21	-	-	PUNCT
ftr-328	39	22	based	base	VERB
ftr-328	39	23	and	and	CCONJ
ftr-328	39	24	bi	bi	ADJ
ftr-328	39	25	-	-	ADJ
ftr-328	39	26	partisan	partisan	ADJ
ftr-328	39	27	support	support	NOUN
ftr-328	39	28	while	while	SCONJ
ftr-328	39	29	imposing	impose	VERB
ftr-328	39	30	an	an	DET
ftr-328	39	31	extremely	extremely	ADV
ftr-328	39	32	high	high	ADJ
ftr-328	39	33	top	top	ADJ
ftr-328	39	34	-	-	PUNCT
ftr-328	39	35	end	end	NOUN
ftr-328	39	36	marginal	marginal	ADJ
ftr-328	39	37	rate	rate	NOUN
ftr-328	39	38	of	of	ADP
ftr-328	39	39	taxation	taxation	NOUN
ftr-328	39	40	(	(	PUNCT
ftr-328	39	41	91	91	NUM
ftr-328	39	42	-	-	SYM
ftr-328	39	43	94	94	NUM
ftr-328	39	44	percent	percent	NOUN
ftr-328	39	45	for	for	ADP
ftr-328	39	46	most	most	ADJ
ftr-328	39	47	of	of	ADP
ftr-328	39	48	this	this	DET
ftr-328	39	49	period).7	period).7	PROPN
ftr-328	39	50	this	this	DET
ftr-328	39	51	income	income	NOUN
ftr-328	39	52	tax	tax	NOUN
ftr-328	39	53	system	system	NOUN
ftr-328	39	54	and	and	CCONJ
ftr-328	39	55	these	these	DET
ftr-328	39	56	writers	writer	NOUN
ftr-328	39	57	should	should	AUX
ftr-328	39	58	also	also	ADV
ftr-328	39	59	be	be	AUX
ftr-328	39	60	placed	place	VERB
ftr-328	39	61	in	in	ADP
ftr-328	39	62	their	their	PRON
ftr-328	39	63	even	even	ADV
ftr-328	39	64	broader	broad	ADJ
ftr-328	39	65	social	social	ADJ
ftr-328	39	66	,	,	PUNCT
ftr-328	39	67	political	political	ADJ
ftr-328	39	68	,	,	PUNCT
ftr-328	39	69	and	and	CCONJ
ftr-328	39	70	legal	legal	ADJ
ftr-328	39	71	context	context	NOUN
ftr-328	39	72	.	.	PUNCT
ftr-328	40	1	these	these	DET
ftr-328	40	2	writers	writer	NOUN
ftr-328	40	3	belonged	belong	VERB
ftr-328	40	4	to	to	ADP
ftr-328	40	5	the	the	DET
ftr-328	40	6	generation	generation	NOUN
ftr-328	40	7	that	that	PRON
ftr-328	40	8	had	have	AUX
ftr-328	40	9	confronted	confront	VERB
ftr-328	40	10	totalitarianism	totalitarianism	NOUN
ftr-328	40	11	,	,	PUNCT
ftr-328	40	12	the	the	DET
ftr-328	40	13	holocaust	holocaust	NOUN
ftr-328	40	14	,	,	PUNCT
ftr-328	40	15	and	and	CCONJ
ftr-328	40	16	the	the	DET
ftr-328	40	17	5	5	NUM
ftr-328	40	18	.	.	PUNCT
ftr-328	40	19	though	though	SCONJ
ftr-328	40	20	the	the	DET
ftr-328	40	21	richest	rich	ADJ
ftr-328	40	22	1	1	NUM
ftr-328	40	23	percent	percent	NOUN
ftr-328	40	24	accounted	account	VERB
ftr-328	40	25	for	for	ADP
ftr-328	40	26	32	32	NUM
ftr-328	40	27	percent	percent	NOUN
ftr-328	40	28	of	of	ADP
ftr-328	40	29	the	the	DET
ftr-328	40	30	income	income	NOUN
ftr-328	40	31	tax	tax	NOUN
ftr-328	40	32	revenue	revenue	NOUN
ftr-328	40	33	,	,	PUNCT
ftr-328	40	34	by	by	ADP
ftr-328	40	35	the	the	DET
ftr-328	40	36	end	end	NOUN
ftr-328	40	37	of	of	ADP
ftr-328	40	38	the	the	DET
ftr-328	40	39	war	war	NOUN
ftr-328	40	40	,	,	PUNCT
ftr-328	40	41	almost	almost	ADV
ftr-328	40	42	90	90	NUM
ftr-328	40	43	percent	percent	NOUN
ftr-328	40	44	of	of	ADP
ftr-328	40	45	the	the	DET
ftr-328	40	46	labor	labor	NOUN
ftr-328	40	47	force	force	NOUN
ftr-328	40	48	filed	file	VERB
ftr-328	40	49	income	income	NOUN
ftr-328	40	50	tax	tax	NOUN
ftr-328	40	51	returns	return	NOUN
ftr-328	40	52	and	and	CCONJ
ftr-328	40	53	60	60	NUM
ftr-328	40	54	percent	percent	NOUN
ftr-328	40	55	paid	pay	VERB
ftr-328	40	56	income	income	NOUN
ftr-328	40	57	taxes	taxis	NOUN
ftr-328	40	58	.	.	PUNCT
ftr-328	41	1	the	the	DET
ftr-328	41	2	marginal	marginal	ADJ
ftr-328	41	3	rates	rate	NOUN
ftr-328	41	4	of	of	ADP
ftr-328	41	5	taxation	taxation	NOUN
ftr-328	41	6	ranged	range	VERB
ftr-328	41	7	from	from	ADP
ftr-328	41	8	50	50	NUM
ftr-328	41	9	percent	percent	NOUN
ftr-328	41	10	to	to	ADP
ftr-328	41	11	more	more	ADJ
ftr-328	41	12	than	than	ADP
ftr-328	41	13	90	90	NUM
ftr-328	41	14	percent	percent	NOUN
ftr-328	41	15	during	during	ADP
ftr-328	41	16	the	the	DET
ftr-328	41	17	war	war	NOUN
ftr-328	41	18	.	.	PUNCT
ftr-328	42	1	in	in	ADP
ftr-328	42	2	1940	1940	NUM
ftr-328	42	3	,	,	PUNCT
ftr-328	42	4	the	the	DET
ftr-328	42	5	income	income	NOUN
ftr-328	42	6	tax	tax	NOUN
ftr-328	42	7	accounted	account	VERB
ftr-328	42	8	for	for	ADP
ftr-328	42	9	only	only	ADV
ftr-328	42	10	16	16	NUM
ftr-328	42	11	percent	percent	NOUN
ftr-328	42	12	of	of	ADP
ftr-328	42	13	all	all	DET
ftr-328	42	14	taxes	taxis	NOUN
ftr-328	42	15	collected	collect	VERB
ftr-328	42	16	at	at	ADP
ftr-328	42	17	all	all	DET
ftr-328	42	18	levels	level	NOUN
ftr-328	42	19	of	of	ADP
ftr-328	42	20	government	government	NOUN
ftr-328	42	21	,	,	PUNCT
ftr-328	42	22	but	but	CCONJ
ftr-328	42	23	by	by	ADP
ftr-328	42	24	1950	1950	NUM
ftr-328	42	25	it	it	PRON
ftr-328	42	26	accounted	account	VERB
ftr-328	42	27	for	for	ADP
ftr-328	42	28	more	more	ADJ
ftr-328	42	29	than	than	ADP
ftr-328	42	30	51	51	NUM
ftr-328	42	31	percent	percent	NOUN
ftr-328	42	32	.	.	PUNCT
ftr-328	43	1	the	the	DET
ftr-328	43	2	implementation	implementation	NOUN
ftr-328	43	3	of	of	ADP
ftr-328	43	4	the	the	DET
ftr-328	43	5	new	new	ADJ
ftr-328	43	6	mass	mass	PROPN
ftr-328	43	7	tax	tax	NOUN
ftr-328	43	8	regime	regime	NOUN
ftr-328	43	9	“	"	PUNCT
ftr-328	43	10	succeeded	succeed	VERB
ftr-328	43	11	because	because	SCONJ
ftr-328	43	12	of	of	ADP
ftr-328	43	13	the	the	DET
ftr-328	43	14	popularity	popularity	NOUN
ftr-328	43	15	of	of	ADP
ftr-328	43	16	the	the	DET
ftr-328	43	17	war	war	NOUN
ftr-328	43	18	effort	effort	NOUN
ftr-328	43	19	.	.	PUNCT
ftr-328	43	20	”	"	PUNCT
ftr-328	44	1	the	the	DET
ftr-328	44	2	two	two	NUM
ftr-328	44	3	were	be	AUX
ftr-328	44	4	connected	connect	VERB
ftr-328	44	5	in	in	ADP
ftr-328	44	6	the	the	DET
ftr-328	44	7	public	public	ADJ
ftr-328	44	8	mind	mind	NOUN
ftr-328	44	9	in	in	ADP
ftr-328	44	10	some	some	DET
ftr-328	44	11	part	part	NOUN
ftr-328	44	12	due	due	ADP
ftr-328	44	13	to	to	ADP
ftr-328	44	14	a	a	DET
ftr-328	44	15	walt	walt	PROPN
ftr-328	44	16	disney	disney	PROPN
ftr-328	44	17	-	-	PUNCT
ftr-328	44	18	produced	produce	VERB
ftr-328	44	19	propaganda	propaganda	NOUN
ftr-328	44	20	cartoon	cartoon	NOUN
ftr-328	44	21	starring	star	VERB
ftr-328	44	22	donald	donald	PROPN
ftr-328	44	23	duck	duck	NOUN
ftr-328	44	24	and	and	CCONJ
ftr-328	44	25	watched	watch	VERB
ftr-328	44	26	by	by	ADP
ftr-328	44	27	more	more	ADJ
ftr-328	44	28	than	than	ADP
ftr-328	44	29	32,000,000	32,000,000	NUM
ftr-328	44	30	theatre	theatre	NOUN
ftr-328	44	31	-	-	PUNCT
ftr-328	44	32	going	go	VERB
ftr-328	44	33	americans	american	NOUN
ftr-328	44	34	in	in	ADP
ftr-328	44	35	1942	1942	NUM
ftr-328	44	36	.	.	PUNCT
ftr-328	45	1	brownlee	brownlee	PROPN
ftr-328	45	2	,	,	PUNCT
ftr-328	45	3	taxation	taxation	NOUN
ftr-328	45	4	in	in	ADP
ftr-328	45	5	america	america	PROPN
ftr-328	45	6	,	,	PUNCT
ftr-328	45	7	supra	supra	PROPN
ftr-328	45	8	note	note	NOUN
ftr-328	45	9	2	2	NUM
ftr-328	45	10	,	,	PUNCT
ftr-328	45	11	at	at	ADP
ftr-328	45	12	115–17	115–17	NUM
ftr-328	45	13	.	.	PUNCT
ftr-328	46	1	6	6	NUM
ftr-328	46	2	.	.	X
ftr-328	46	3	in	in	ADP
ftr-328	46	4	the	the	DET
ftr-328	46	5	early	early	ADJ
ftr-328	46	6	1950s	1950s	NUM
ftr-328	46	7	,	,	PUNCT
ftr-328	46	8	a	a	DET
ftr-328	46	9	string	string	NOUN
ftr-328	46	10	of	of	ADP
ftr-328	46	11	corruption	corruption	NOUN
ftr-328	46	12	scandals	scandal	NOUN
ftr-328	46	13	prompted	prompt	VERB
ftr-328	46	14	congress	congress	PROPN
ftr-328	46	15	to	to	PART
ftr-328	46	16	investigate	investigate	VERB
ftr-328	46	17	the	the	DET
ftr-328	46	18	bureau	bureau	NOUN
ftr-328	46	19	of	of	ADP
ftr-328	46	20	internal	internal	ADJ
ftr-328	46	21	revenue	revenue	NOUN
ftr-328	46	22	,	,	PUNCT
ftr-328	46	23	where	where	SCONJ
ftr-328	46	24	it	it	PRON
ftr-328	46	25	discovered	discover	VERB
ftr-328	46	26	the	the	DET
ftr-328	46	27	consequences	consequence	NOUN
ftr-328	46	28	of	of	ADP
ftr-328	46	29	political	political	ADJ
ftr-328	46	30	patronage	patronage	NOUN
ftr-328	46	31	and	and	CCONJ
ftr-328	46	32	substantial	substantial	ADJ
ftr-328	46	33	corruption	corruption	NOUN
ftr-328	46	34	.	.	PUNCT
ftr-328	47	1	more	more	ADJ
ftr-328	47	2	than	than	ADP
ftr-328	47	3	200	200	NUM
ftr-328	47	4	then	then	ADV
ftr-328	47	5	-	-	PUNCT
ftr-328	47	6	current	current	ADJ
ftr-328	47	7	and	and	CCONJ
ftr-328	47	8	former	former	ADJ
ftr-328	47	9	tax	tax	NOUN
ftr-328	47	10	officials	official	NOUN
ftr-328	47	11	resigned	resign	VERB
ftr-328	47	12	,	,	PUNCT
ftr-328	47	13	were	be	AUX
ftr-328	47	14	removed	remove	VERB
ftr-328	47	15	,	,	PUNCT
ftr-328	47	16	and/or	and/or	CCONJ
ftr-328	47	17	were	be	AUX
ftr-328	47	18	indicted	indict	VERB
ftr-328	47	19	.	.	PUNCT
ftr-328	48	1	in	in	ADP
ftr-328	48	2	1952	1952	NUM
ftr-328	48	3	,	,	PUNCT
ftr-328	48	4	truman	truman	PROPN
ftr-328	48	5	released	release	VERB
ftr-328	48	6	a	a	DET
ftr-328	48	7	plan	plan	NOUN
ftr-328	48	8	that	that	PRON
ftr-328	48	9	reorganized	reorganize	VERB
ftr-328	48	10	the	the	DET
ftr-328	48	11	bureau	bureau	NOUN
ftr-328	48	12	,	,	PUNCT
ftr-328	48	13	and	and	CCONJ
ftr-328	48	14	the	the	DET
ftr-328	48	15	reorganization	reorganization	NOUN
ftr-328	48	16	carried	carry	VERB
ftr-328	48	17	over	over	ADP
ftr-328	48	18	into	into	ADP
ftr-328	48	19	the	the	DET
ftr-328	48	20	eisenhower	eisenhower	PROPN
ftr-328	48	21	administration	administration	PROPN
ftr-328	48	22	.	.	PUNCT
ftr-328	49	1	joseph	joseph	PROPN
ftr-328	49	2	j.	j.	PROPN
ftr-328	49	3	thorndike	thorndike	PROPN
ftr-328	49	4	,	,	PUNCT
ftr-328	49	5	reforming	reform	VERB
ftr-328	49	6	the	the	DET
ftr-328	49	7	internal	internal	ADJ
ftr-328	49	8	revenue	revenue	NOUN
ftr-328	49	9	service	service	NOUN
ftr-328	49	10	:	:	PUNCT
ftr-328	49	11	a	a	DET
ftr-328	49	12	comparative	comparative	ADJ
ftr-328	49	13	history	history	NOUN
ftr-328	49	14	,	,	PUNCT
ftr-328	49	15	53	53	NUM
ftr-328	49	16	admin	admin	ADJ
ftr-328	49	17	.	.	PUNCT
ftr-328	50	1	l.	l.	PROPN
ftr-328	50	2	rev	rev	PROPN
ftr-328	50	3	.	.	PROPN
ftr-328	50	4	717	717	NUM
ftr-328	50	5	,	,	PUNCT
ftr-328	50	6	755–59	755–59	NUM
ftr-328	50	7	,	,	PUNCT
ftr-328	50	8	761–64	761–64	NUM
ftr-328	50	9	(	(	PUNCT
ftr-328	50	10	2001	2001	NUM
ftr-328	50	11	)	)	PUNCT
ftr-328	51	1	[	[	X
ftr-328	51	2	hereinafter	hereinafter	NOUN
ftr-328	51	3	thorndike	thorndike	NOUN
ftr-328	51	4	,	,	PUNCT
ftr-328	51	5	reforming	reform	VERB
ftr-328	51	6	]	]	PUNCT
ftr-328	51	7	.	.	PUNCT
ftr-328	52	1	7	7	X
ftr-328	52	2	.	.	PUNCT
ftr-328	52	3	“	"	PUNCT
ftr-328	52	4	the	the	DET
ftr-328	52	5	winning	winning	NOUN
ftr-328	52	6	of	of	ADP
ftr-328	52	7	world	world	PROPN
ftr-328	52	8	war	war	PROPN
ftr-328	52	9	ii	ii	PROPN
ftr-328	52	10	and	and	CCONJ
ftr-328	52	11	a	a	DET
ftr-328	52	12	postwar	postwar	ADJ
ftr-328	52	13	surge	surge	NOUN
ftr-328	52	14	of	of	ADP
ftr-328	52	15	economic	economic	ADJ
ftr-328	52	16	prosperity	prosperity	NOUN
ftr-328	52	17	,	,	PUNCT
ftr-328	52	18	which	which	PRON
ftr-328	52	19	followed	follow	VERB
ftr-328	52	20	so	so	ADV
ftr-328	52	21	closely	closely	ADV
ftr-328	52	22	on	on	ADP
ftr-328	52	23	the	the	DET
ftr-328	52	24	heels	heel	NOUN
ftr-328	52	25	of	of	ADP
ftr-328	52	26	the	the	DET
ftr-328	52	27	great	great	ADJ
ftr-328	52	28	depression	depression	NOUN
ftr-328	52	29	,	,	PUNCT
ftr-328	52	30	all	all	PRON
ftr-328	52	31	helped	help	VERB
ftr-328	52	32	produce	produce	VERB
ftr-328	52	33	a	a	DET
ftr-328	52	34	popular	popular	ADJ
ftr-328	52	35	,	,	PUNCT
ftr-328	52	36	bipartisan	bipartisan	ADJ
ftr-328	52	37	consensus	consensus	NOUN
ftr-328	52	38	of	of	ADP
ftr-328	52	39	support	support	NOUN
ftr-328	52	40	for	for	ADP
ftr-328	52	41	sustaining	sustain	VERB
ftr-328	52	42	the	the	DET
ftr-328	52	43	basic	basic	ADJ
ftr-328	52	44	[	[	X
ftr-328	52	45	tax	tax	NOUN
ftr-328	52	46	]	]	PUNCT
ftr-328	52	47	policy	policy	NOUN
ftr-328	52	48	shifts	shift	NOUN
ftr-328	52	49	undertaken	undertake	VERB
ftr-328	52	50	during	during	ADP
ftr-328	52	51	the	the	DET
ftr-328	52	52	roosevelt	roosevelt	PROPN
ftr-328	52	53	administration	administration	PROPN
ftr-328	52	54	.	.	PUNCT
ftr-328	52	55	”	"	PUNCT
ftr-328	53	1	brownlee	brownlee	PROPN
ftr-328	53	2	,	,	PUNCT
ftr-328	53	3	taxation	taxation	NOUN
ftr-328	53	4	in	in	ADP
ftr-328	53	5	america	america	PROPN
ftr-328	53	6	,	,	PUNCT
ftr-328	53	7	supra	supra	PROPN
ftr-328	53	8	note	note	NOUN
ftr-328	53	9	2	2	NUM
ftr-328	53	10	,	,	PUNCT
ftr-328	53	11	at	at	ADP
ftr-328	53	12	100–01	100–01	NUM
ftr-328	53	13	.	.	PUNCT
ftr-328	54	1	this	this	DET
ftr-328	54	2	national	national	ADJ
ftr-328	54	3	optimism	optimism	NOUN
ftr-328	54	4	is	be	AUX
ftr-328	54	5	reflected	reflect	VERB
ftr-328	54	6	not	not	PART
ftr-328	54	7	only	only	ADV
ftr-328	54	8	in	in	ADP
ftr-328	54	9	the	the	DET
ftr-328	54	10	tax	tax	NOUN
ftr-328	54	11	policy	policy	NOUN
ftr-328	54	12	of	of	ADP
ftr-328	54	13	the	the	DET
ftr-328	54	14	time	time	NOUN
ftr-328	54	15	but	but	CCONJ
ftr-328	54	16	also	also	ADV
ftr-328	54	17	in	in	ADP
ftr-328	54	18	the	the	DET
ftr-328	54	19	baby	baby	NOUN
ftr-328	54	20	boom	boom	NOUN
ftr-328	54	21	,	,	PUNCT
ftr-328	54	22	of	of	ADP
ftr-328	54	23	course	course	NOUN
ftr-328	54	24	.	.	PUNCT
ftr-328	55	1	the	the	DET
ftr-328	55	2	highest	high	ADJ
ftr-328	55	3	marginal	marginal	ADJ
ftr-328	55	4	tax	tax	NOUN
ftr-328	55	5	rates	rate	NOUN
ftr-328	55	6	during	during	ADP
ftr-328	55	7	this	this	DET
ftr-328	55	8	period	period	NOUN
ftr-328	55	9	were	be	AUX
ftr-328	55	10	:	:	PUNCT
ftr-328	55	11	94	94	NUM
ftr-328	55	12	percent	percent	NOUN
ftr-328	55	13	in	in	ADP
ftr-328	55	14	1945	1945	NUM
ftr-328	55	15	;	;	PUNCT
ftr-328	55	16	91	91	NUM
ftr-328	55	17	percent	percent	NOUN
ftr-328	55	18	in	in	ADP
ftr-328	55	19	1946	1946	NUM
ftr-328	55	20	-	-	SYM
ftr-328	55	21	1951	1951	NUM
ftr-328	55	22	;	;	PUNCT
ftr-328	55	23	92	92	NUM
ftr-328	55	24	percent	percent	NOUN
ftr-328	55	25	in	in	ADP
ftr-328	55	26	1952	1952	NUM
ftr-328	55	27	-	-	SYM
ftr-328	55	28	1953	1953	NUM
ftr-328	55	29	;	;	PUNCT
ftr-328	55	30	91	91	NUM
ftr-328	55	31	percent	percent	NOUN
ftr-328	55	32	in	in	ADP
ftr-328	55	33	1954	1954	NUM
ftr-328	55	34	-	-	SYM
ftr-328	55	35	1963	1963	NUM
ftr-328	55	36	;	;	PUNCT
ftr-328	55	37	77	77	NUM
ftr-328	55	38	percent	percent	NOUN
ftr-328	55	39	in	in	ADP
ftr-328	55	40	1964	1964	NUM
ftr-328	55	41	;	;	PUNCT
ftr-328	55	42	and	and	CCONJ
ftr-328	55	43	70	70	NUM
ftr-328	55	44	percent	percent	NOUN
ftr-328	55	45	in	in	ADP
ftr-328	55	46	1965	1965	NUM
ftr-328	55	47	.	.	PUNCT
ftr-328	56	1	the	the	DET
ftr-328	56	2	history	history	NOUN
ftr-328	56	3	of	of	ADP
ftr-328	56	4	federal	federal	ADJ
ftr-328	56	5	individual	individual	ADJ
ftr-328	56	6	income	income	NOUN
ftr-328	56	7	tax	tax	NOUN
ftr-328	56	8	rates	rate	NOUN
ftr-328	56	9	is	be	AUX
ftr-328	56	10	available	available	ADJ
ftr-328	56	11	from	from	ADP
ftr-328	56	12	the	the	DET
ftr-328	56	13	tax	tax	NOUN
ftr-328	56	14	foundation	foundation	NOUN
ftr-328	56	15	.	.	PUNCT
ftr-328	57	1	the	the	DET
ftr-328	57	2	tax	tax	NOUN
ftr-328	57	3	foundation	foundation	PROPN
ftr-328	57	4	,	,	PUNCT
ftr-328	57	5	http://www.taxfoundation.org/publications/show/151.html	http://www.taxfoundation.org/publications/show/151.html	PROPN
ftr-328	57	6	(	(	PUNCT
ftr-328	57	7	last	last	ADV
ftr-328	57	8	visited	visit	VERB
ftr-328	57	9	jan	jan	PROPN
ftr-328	57	10	.	.	PROPN
ftr-328	57	11	15	15	NUM
ftr-328	57	12	,	,	PUNCT
ftr-328	57	13	2011	2011	NUM
ftr-328	57	14	)	)	PUNCT
ftr-328	58	1	[	[	X
ftr-328	58	2	hereinafter	hereinafter	NOUN
ftr-328	58	3	tax	tax	NOUN
ftr-328	58	4	foundation	foundation	PROPN
ftr-328	58	5	]	]	PUNCT
ftr-328	58	6	.	.	PUNCT
ftr-328	59	1	4	4	NUM
ftr-328	59	2	florida	florida	PROPN
ftr-328	59	3	tax	tax	NOUN
ftr-328	59	4	review	review	NOUN
ftr-328	59	5	[	[	X
ftr-328	59	6	vol	vol	NOUN
ftr-328	59	7	.	.	PUNCT
ftr-328	60	1	12:1	12:1	NUM
ftr-328	60	2	great	great	ADJ
ftr-328	60	3	depression.8	depression.8	NOUN
ftr-328	60	4	during	during	ADP
ftr-328	60	5	the	the	DET
ftr-328	60	6	time	time	NOUN
ftr-328	60	7	they	they	PRON
ftr-328	60	8	were	be	AUX
ftr-328	60	9	writing	write	VERB
ftr-328	60	10	,	,	PUNCT
ftr-328	60	11	the	the	DET
ftr-328	60	12	united	united	PROPN
ftr-328	60	13	states	states	PROPN
ftr-328	60	14	engaged	engage	VERB
ftr-328	60	15	in	in	ADP
ftr-328	60	16	nuclear	nuclear	ADJ
ftr-328	60	17	warfare	warfare	NOUN
ftr-328	60	18	to	to	PART
ftr-328	60	19	end	end	VERB
ftr-328	60	20	world	world	NOUN
ftr-328	60	21	war	war	PROPN
ftr-328	60	22	ii,9	ii,9	PROPN
ftr-328	60	23	the	the	DET
ftr-328	60	24	cold	cold	ADJ
ftr-328	60	25	war	war	NOUN
ftr-328	60	26	began	begin	VERB
ftr-328	60	27	,	,	PUNCT
ftr-328	60	28	and	and	CCONJ
ftr-328	60	29	the	the	DET
ftr-328	60	30	cuban	cuban	ADJ
ftr-328	60	31	revolution	revolution	NOUN
ftr-328	60	32	both	both	PRON
ftr-328	60	33	began	begin	VERB
ftr-328	60	34	and	and	CCONJ
ftr-328	60	35	ended.10	ended.10	VERB
ftr-328	60	36	senator	senator	PROPN
ftr-328	60	37	mccarthy	mccarthy	PROPN
ftr-328	60	38	conducted	conduct	VERB
ftr-328	60	39	a	a	DET
ftr-328	60	40	witch	witch	NOUN
ftr-328	60	41	-	-	PUNCT
ftr-328	60	42	hunt	hunt	NOUN
ftr-328	60	43	for	for	ADP
ftr-328	60	44	communists.11	communists.11	NOUN
ftr-328	60	45	the	the	DET
ftr-328	60	46	rosenbergs	rosenbergs	NOUN
ftr-328	60	47	were	be	AUX
ftr-328	60	48	executed	execute	VERB
ftr-328	60	49	for	for	ADP
ftr-328	60	50	conspiring	conspire	VERB
ftr-328	60	51	to	to	PART
ftr-328	60	52	commit	commit	VERB
ftr-328	60	53	espionage.12	espionage.12	NOUN
ftr-328	60	54	the	the	DET
ftr-328	60	55	soviet	soviet	PROPN
ftr-328	60	56	union	union	PROPN
ftr-328	60	57	admitted	admit	VERB
ftr-328	60	58	supplying	supply	VERB
ftr-328	60	59	arms	arm	NOUN
ftr-328	60	60	to	to	ADP
ftr-328	60	61	the	the	DET
ftr-328	60	62	north	north	NOUN
ftr-328	60	63	vietnamese	vietnamese	NOUN
ftr-328	60	64	and	and	CCONJ
ftr-328	60	65	demonstrations	demonstration	NOUN
ftr-328	60	66	against	against	ADP
ftr-328	60	67	the	the	DET
ftr-328	60	68	war	war	NOUN
ftr-328	60	69	in	in	ADP
ftr-328	60	70	vietnam	vietnam	PROPN
ftr-328	60	71	spread.13	spread.13	NOUN
ftr-328	60	72	the	the	DET
ftr-328	60	73	civil	civil	ADJ
ftr-328	60	74	rights	right	NOUN
ftr-328	60	75	movement	movement	NOUN
ftr-328	60	76	emerged	emerge	VERB
ftr-328	60	77	:	:	PUNCT
ftr-328	61	1	rosa	rosa	PROPN
ftr-328	61	2	parks	parks	PROPN
ftr-328	61	3	and	and	CCONJ
ftr-328	61	4	the	the	DET
ftr-328	61	5	students	student	NOUN
ftr-328	61	6	at	at	ADP
ftr-328	61	7	the	the	DET
ftr-328	61	8	lunch	lunch	NOUN
ftr-328	61	9	counters	counter	NOUN
ftr-328	61	10	refused	refuse	VERB
ftr-328	61	11	to	to	PART
ftr-328	61	12	leave	leave	VERB
ftr-328	61	13	their	their	PRON
ftr-328	61	14	respective	respective	ADJ
ftr-328	61	15	seats	seat	NOUN
ftr-328	61	16	,	,	PUNCT
ftr-328	61	17	brown	brown	PROPN
ftr-328	61	18	v.	v.	ADP
ftr-328	61	19	board	board	PROPN
ftr-328	61	20	of	of	ADP
ftr-328	61	21	education	education	NOUN
ftr-328	61	22	was	be	AUX
ftr-328	61	23	handed	hand	VERB
ftr-328	61	24	down	down	ADP
ftr-328	61	25	,	,	PUNCT
ftr-328	61	26	federal	federal	ADJ
ftr-328	61	27	troops	troop	NOUN
ftr-328	61	28	were	be	AUX
ftr-328	61	29	sent	send	VERB
ftr-328	61	30	into	into	ADP
ftr-328	61	31	arkansas	arkansas	PROPN
ftr-328	61	32	and	and	CCONJ
ftr-328	61	33	mississippi	mississippi	PROPN
ftr-328	61	34	,	,	PUNCT
ftr-328	61	35	and	and	CCONJ
ftr-328	61	36	the	the	DET
ftr-328	61	37	voting	voting	NOUN
ftr-328	61	38	rights	right	NOUN
ftr-328	61	39	act	act	NOUN
ftr-328	61	40	was	be	AUX
ftr-328	61	41	passed.14	passed.14	PROPN
ftr-328	61	42	there	there	PRON
ftr-328	61	43	were	be	VERB
ftr-328	61	44	massive	massive	ADJ
ftr-328	61	45	labor	labor	NOUN
ftr-328	61	46	strikes.15	strikes.15	VERB
ftr-328	61	47	the	the	DET
ftr-328	61	48	president	president	NOUN
ftr-328	61	49	of	of	ADP
ftr-328	61	50	the	the	DET
ftr-328	61	51	united	united	PROPN
ftr-328	61	52	states	states	PROPN
ftr-328	61	53	was	be	AUX
ftr-328	61	54	assassinated.16	assassinated.16	ADJ
ftr-328	61	55	these	these	DET
ftr-328	61	56	events	event	NOUN
ftr-328	61	57	should	should	AUX
ftr-328	61	58	be	be	AUX
ftr-328	61	59	kept	keep	VERB
ftr-328	61	60	in	in	ADP
ftr-328	61	61	mind	mind	NOUN
ftr-328	61	62	as	as	SCONJ
ftr-328	61	63	the	the	DET
ftr-328	61	64	literature	literature	NOUN
ftr-328	61	65	of	of	ADP
ftr-328	61	66	the	the	DET
ftr-328	61	67	period	period	NOUN
ftr-328	61	68	was	be	AUX
ftr-328	61	69	read	read	VERB
ftr-328	61	70	,	,	PUNCT
ftr-328	61	71	as	as	SCONJ
ftr-328	61	72	these	these	DET
ftr-328	61	73	events	event	NOUN
ftr-328	61	74	make	make	VERB
ftr-328	61	75	clear	clear	ADJ
ftr-328	61	76	that	that	SCONJ
ftr-328	61	77	the	the	DET
ftr-328	61	78	period	period	NOUN
ftr-328	61	79	in	in	ADP
ftr-328	61	80	which	which	PRON
ftr-328	61	81	this	this	DET
ftr-328	61	82	literature	literature	NOUN
ftr-328	61	83	was	be	AUX
ftr-328	61	84	produced	produce	VERB
ftr-328	61	85	was	be	AUX
ftr-328	61	86	certainly	certainly	ADV
ftr-328	61	87	not	not	PART
ftr-328	61	88	simpler	simple	ADJ
ftr-328	61	89	,	,	PUNCT
ftr-328	61	90	fairer	fair	ADJ
ftr-328	61	91	,	,	PUNCT
ftr-328	61	92	or	or	CCONJ
ftr-328	61	93	more	more	ADV
ftr-328	61	94	moral	moral	ADJ
ftr-328	61	95	than	than	ADP
ftr-328	61	96	our	our	PRON
ftr-328	61	97	own	own	ADJ
ftr-328	61	98	.	.	PUNCT
ftr-328	62	1	this	this	DET
ftr-328	62	2	article	article	NOUN
ftr-328	62	3	is	be	AUX
ftr-328	62	4	divided	divide	VERB
ftr-328	62	5	into	into	ADP
ftr-328	62	6	two	two	NUM
ftr-328	62	7	primary	primary	ADJ
ftr-328	62	8	sections	section	NOUN
ftr-328	62	9	.	.	PUNCT
ftr-328	63	1	part	part	NOUN
ftr-328	63	2	ii	ii	PROPN
ftr-328	63	3	is	be	AUX
ftr-328	63	4	a	a	DET
ftr-328	63	5	description	description	NOUN
ftr-328	63	6	of	of	ADP
ftr-328	63	7	literature	literature	NOUN
ftr-328	63	8	of	of	ADP
ftr-328	63	9	the	the	DET
ftr-328	63	10	era	era	NOUN
ftr-328	63	11	,	,	PUNCT
ftr-328	63	12	and	and	CCONJ
ftr-328	63	13	part	part	NOUN
ftr-328	63	14	iii	iii	NOUN
ftr-328	63	15	is	be	AUX
ftr-328	63	16	a	a	DET
ftr-328	63	17	reflection	reflection	NOUN
ftr-328	63	18	on	on	ADP
ftr-328	63	19	the	the	DET
ftr-328	63	20	literature	literature	NOUN
ftr-328	63	21	.	.	PUNCT
ftr-328	64	1	part	part	PROPN
ftr-328	64	2	ii	ii	PROPN
ftr-328	64	3	has	have	VERB
ftr-328	64	4	several	several	ADJ
ftr-328	64	5	parts	part	NOUN
ftr-328	64	6	.	.	PUNCT
ftr-328	65	1	it	it	PRON
ftr-328	65	2	introduces	introduce	VERB
ftr-328	65	3	the	the	DET
ftr-328	65	4	writers	writer	NOUN
ftr-328	65	5	(	(	PUNCT
ftr-328	65	6	ii.a	ii.a	NOUN
ftr-328	65	7	)	)	PUNCT
ftr-328	65	8	and	and	CCONJ
ftr-328	65	9	describes	describe	VERB
ftr-328	65	10	their	their	PRON
ftr-328	65	11	philosophical	philosophical	ADJ
ftr-328	65	12	professionalism	professionalism	NOUN
ftr-328	65	13	(	(	PUNCT
ftr-328	65	14	ii.b	ii.b	NOUN
ftr-328	65	15	)	)	PUNCT
ftr-328	65	16	and	and	CCONJ
ftr-328	65	17	the	the	DET
ftr-328	65	18	patriotic	patriotic	ADJ
ftr-328	65	19	tone	tone	NOUN
ftr-328	65	20	of	of	ADP
ftr-328	65	21	their	their	PRON
ftr-328	65	22	writings	writing	NOUN
ftr-328	65	23	(	(	PUNCT
ftr-328	65	24	ii.c	ii.c	NOUN
ftr-328	65	25	)	)	PUNCT
ftr-328	65	26	.	.	PUNCT
ftr-328	66	1	it	it	PRON
ftr-328	66	2	then	then	ADV
ftr-328	66	3	describes	describe	VERB
ftr-328	66	4	their	their	PRON
ftr-328	66	5	debates	debate	NOUN
ftr-328	66	6	over	over	ADP
ftr-328	66	7	a	a	DET
ftr-328	66	8	special	special	ADJ
ftr-328	66	9	duty	duty	NOUN
ftr-328	66	10	to	to	ADP
ftr-328	66	11	the	the	DET
ftr-328	66	12	system	system	NOUN
ftr-328	66	13	(	(	PUNCT
ftr-328	66	14	ii.d	ii.d	PRON
ftr-328	66	15	)	)	PUNCT
ftr-328	66	16	and	and	CCONJ
ftr-328	66	17	disclosing	disclose	VERB
ftr-328	66	18	arguable	arguable	ADJ
ftr-328	66	19	points	point	NOUN
ftr-328	66	20	in	in	ADP
ftr-328	66	21	a	a	DET
ftr-328	66	22	tax	tax	NOUN
ftr-328	66	23	return	return	NOUN
ftr-328	66	24	(	(	PUNCT
ftr-328	66	25	ii.e	ii.e	ADV
ftr-328	66	26	)	)	PUNCT
ftr-328	66	27	.	.	PUNCT
ftr-328	67	1	it	it	PRON
ftr-328	67	2	concludes	conclude	VERB
ftr-328	67	3	with	with	ADP
ftr-328	67	4	their	their	PRON
ftr-328	67	5	practical	practical	ADJ
ftr-328	67	6	advice	advice	NOUN
ftr-328	67	7	for	for	ADP
ftr-328	67	8	tax	tax	NOUN
ftr-328	67	9	lawyers	lawyer	NOUN
ftr-328	67	10	(	(	PUNCT
ftr-328	67	11	ii.f	ii.f	NOUN
ftr-328	67	12	)	)	PUNCT
ftr-328	67	13	and	and	CCONJ
ftr-328	67	14	their	their	PRON
ftr-328	67	15	policy	policy	NOUN
ftr-328	67	16	suggestions	suggestion	NOUN
ftr-328	67	17	for	for	ADP
ftr-328	67	18	the	the	DET
ftr-328	67	19	tax	tax	NOUN
ftr-328	67	20	system	system	NOUN
ftr-328	67	21	(	(	PUNCT
ftr-328	67	22	ii.g	ii.g	PROPN
ftr-328	67	23	)	)	PUNCT
ftr-328	67	24	.	.	PUNCT
ftr-328	68	1	the	the	DET
ftr-328	68	2	reflective	reflective	ADJ
ftr-328	68	3	part	part	PROPN
ftr-328	68	4	ii	ii	PROPN
ftr-328	68	5	provides	provide	VERB
ftr-328	68	6	historical	historical	ADJ
ftr-328	68	7	context	context	NOUN
ftr-328	68	8	and	and	CCONJ
ftr-328	68	9	connections	connection	NOUN
ftr-328	68	10	between	between	ADP
ftr-328	68	11	topics	topic	NOUN
ftr-328	68	12	that	that	PRON
ftr-328	68	13	may	may	AUX
ftr-328	68	14	not	not	PART
ftr-328	68	15	otherwise	otherwise	ADV
ftr-328	68	16	be	be	AUX
ftr-328	68	17	evident	evident	ADJ
ftr-328	68	18	.	.	PUNCT
ftr-328	69	1	8	8	X
ftr-328	69	2	.	.	X
ftr-328	69	3	bernard	bernard	NOUN
ftr-328	69	4	grun	grun	PROPN
ftr-328	69	5	,	,	PUNCT
ftr-328	69	6	the	the	DET
ftr-328	69	7	timetables	timetable	NOUN
ftr-328	69	8	of	of	ADP
ftr-328	69	9	history	history	NOUN
ftr-328	69	10	522	522	NUM
ftr-328	69	11	(	(	PUNCT
ftr-328	69	12	3d	3d	NUM
ftr-328	69	13	ed	ed	NOUN
ftr-328	69	14	.	.	PROPN
ftr-328	69	15	1991	1991	NUM
ftr-328	69	16	)	)	PUNCT
ftr-328	70	1	[	[	X
ftr-328	70	2	hereinafter	hereinafter	NOUN
ftr-328	70	3	grun	grun	NOUN
ftr-328	70	4	,	,	PUNCT
ftr-328	70	5	timetables	timetable	NOUN
ftr-328	70	6	]	]	PUNCT
ftr-328	70	7	.	.	PUNCT
ftr-328	71	1	9	9	X
ftr-328	71	2	.	.	X
ftr-328	72	1	i	i	PRON
ftr-328	72	2	d.	d.	PROPN
ftr-328	72	3	at	at	ADP
ftr-328	72	4	524	524	NUM
ftr-328	72	5	.	.	PUNCT
ftr-328	73	1	10	10	NUM
ftr-328	73	2	.	.	PUNCT
ftr-328	74	1	i	i	PRON
ftr-328	74	2	d.	d.	PROPN
ftr-328	74	3	at	at	ADP
ftr-328	74	4	528	528	NUM
ftr-328	74	5	,	,	PUNCT
ftr-328	74	6	542–44	542–44	NUM
ftr-328	74	7	.	.	PROPN
ftr-328	74	8	11	11	NUM
ftr-328	74	9	.	.	PUNCT
ftr-328	75	1	i	i	PRON
ftr-328	75	2	d.	d.	PROPN
ftr-328	75	3	at	at	ADP
ftr-328	75	4	536	536	NUM
ftr-328	75	5	.	.	PUNCT
ftr-328	76	1	12	12	NUM
ftr-328	76	2	.	.	PUNCT
ftr-328	77	1	i	i	PRON
ftr-328	77	2	d.	d.	PROPN
ftr-328	77	3	13	13	NUM
ftr-328	77	4	.	.	PUNCT
ftr-328	78	1	grun	grun	NOUN
ftr-328	78	2	,	,	PUNCT
ftr-328	78	3	timetables	timetable	NOUN
ftr-328	78	4	,	,	PUNCT
ftr-328	78	5	supra	supra	ADJ
ftr-328	78	6	note	note	NOUN
ftr-328	78	7	8	8	NUM
ftr-328	78	8	,	,	PUNCT
ftr-328	78	9	at	at	ADP
ftr-328	78	10	554	554	NUM
ftr-328	78	11	.	.	PUNCT
ftr-328	79	1	14	14	NUM
ftr-328	79	2	.	.	PUNCT
ftr-328	80	1	i	i	PRON
ftr-328	80	2	d.	d.	PROPN
ftr-328	80	3	at	at	ADP
ftr-328	80	4	538	538	NUM
ftr-328	80	5	,	,	PUNCT
ftr-328	80	6	550–54	550–54	NUM
ftr-328	80	7	.	.	NOUN
ftr-328	80	8	15	15	NUM
ftr-328	80	9	.	.	PUNCT
ftr-328	81	1	i	i	PRON
ftr-328	81	2	d.	d.	PROPN
ftr-328	81	3	at	at	ADP
ftr-328	81	4	528	528	NUM
ftr-328	81	5	.	.	PUNCT
ftr-328	82	1	16	16	NUM
ftr-328	82	2	.	.	PUNCT
ftr-328	83	1	i	i	PRON
ftr-328	83	2	d.	d.	PROPN
ftr-328	83	3	at	at	ADP
ftr-328	83	4	552	552	NUM
ftr-328	83	5	.	.	PUNCT
ftr-328	83	6	2012	2012	NUM
ftr-328	83	7	]	]	PUNCT
ftr-328	83	8	legal	legal	ADJ
ftr-328	83	9	ethics	ethic	NOUN
ftr-328	83	10	and	and	CCONJ
ftr-328	83	11	federal	federal	ADJ
ftr-328	83	12	taxes	taxis	NOUN
ftr-328	83	13	5	5	NUM
ftr-328	83	14	ii	ii	NOUN
ftr-328	83	15	.	.	PUNCT
ftr-328	84	1	legal	legal	ADJ
ftr-328	84	2	ethics	ethic	NOUN
ftr-328	84	3	for	for	ADP
ftr-328	84	4	tax	tax	NOUN
ftr-328	84	5	lawyers	lawyer	NOUN
ftr-328	84	6	:	:	PUNCT
ftr-328	84	7	a	a	DET
ftr-328	84	8	review	review	NOUN
ftr-328	84	9	of	of	ADP
ftr-328	84	10	the	the	DET
ftr-328	84	11	1945	1945	NUM
ftr-328	84	12	-	-	SYM
ftr-328	84	13	1965	1965	NUM
ftr-328	84	14	literature	literature	NOUN
ftr-328	84	15	a.	a.	NOUN
ftr-328	84	16	the	the	DET
ftr-328	84	17	literature	literature	NOUN
ftr-328	84	18	’s	’s	PART
ftr-328	84	19	authors	author	NOUN
ftr-328	84	20	the	the	DET
ftr-328	84	21	men	man	NOUN
ftr-328	84	22	(	(	PUNCT
ftr-328	84	23	and	and	CCONJ
ftr-328	84	24	they	they	PRON
ftr-328	84	25	were	be	AUX
ftr-328	84	26	all	all	PRON
ftr-328	84	27	men)17	men)17	NOUN
ftr-328	84	28	writing	write	VERB
ftr-328	84	29	on	on	ADP
ftr-328	84	30	legal	legal	ADJ
ftr-328	84	31	ethics	ethic	NOUN
ftr-328	84	32	and	and	CCONJ
ftr-328	84	33	federal	federal	ADJ
ftr-328	84	34	taxes	taxis	NOUN
ftr-328	84	35	between	between	ADP
ftr-328	84	36	1945	1945	NUM
ftr-328	84	37	and	and	CCONJ
ftr-328	84	38	1965	1965	NUM
ftr-328	84	39	were	be	AUX
ftr-328	84	40	professional	professional	ADJ
ftr-328	84	41	heavyweights	heavyweight	NOUN
ftr-328	84	42	.	.	PUNCT
ftr-328	85	1	among	among	ADP
ftr-328	85	2	them	they	PRON
ftr-328	85	3	were	be	AUX
ftr-328	85	4	preeminent	preeminent	ADJ
ftr-328	85	5	tax	tax	NOUN
ftr-328	85	6	lawyers	lawyer	NOUN
ftr-328	85	7	who	who	PRON
ftr-328	85	8	were	be	AUX
ftr-328	85	9	founders	founder	NOUN
ftr-328	85	10	of	of	ADP
ftr-328	85	11	preeminent	preeminent	ADJ
ftr-328	85	12	law	law	NOUN
ftr-328	85	13	firms	firm	NOUN
ftr-328	85	14	.	.	PUNCT
ftr-328	86	1	randolph	randolph	PROPN
ftr-328	86	2	e.	e.	PROPN
ftr-328	86	3	paul	paul	PROPN
ftr-328	86	4	was	be	AUX
ftr-328	86	5	a	a	DET
ftr-328	86	6	founder	founder	NOUN
ftr-328	86	7	of	of	ADP
ftr-328	86	8	paul	paul	PROPN
ftr-328	86	9	,	,	PUNCT
ftr-328	86	10	weiss	weiss	PROPN
ftr-328	86	11	,	,	PUNCT
ftr-328	86	12	rifkind	rifkind	NOUN
ftr-328	86	13	,	,	PUNCT
ftr-328	86	14	wharton	wharton	PROPN
ftr-328	86	15	&	&	CCONJ
ftr-328	86	16	garrison.18	garrison.18	PROPN
ftr-328	86	17	mortimer	mortimer	PROPN
ftr-328	86	18	m.	m.	PROPN
ftr-328	86	19	caplin	caplin	PROPN
ftr-328	86	20	was	be	AUX
ftr-328	86	21	a	a	DET
ftr-328	86	22	founder	founder	NOUN
ftr-328	86	23	of	of	ADP
ftr-328	86	24	caplin	caplin	PROPN
ftr-328	86	25	&	&	CCONJ
ftr-328	86	26	drysdale.19	drysdale.19	PROPN
ftr-328	86	27	merle	merle	PROPN
ftr-328	86	28	h.	h.	PROPN
ftr-328	86	29	miller	miller	PROPN
ftr-328	86	30	was	be	AUX
ftr-328	86	31	a	a	DET
ftr-328	86	32	founder	founder	NOUN
ftr-328	86	33	of	of	ADP
ftr-328	86	34	(	(	PUNCT
ftr-328	86	35	the	the	DET
ftr-328	86	36	firm	firm	NOUN
ftr-328	86	37	now	now	ADV
ftr-328	86	38	known	know	VERB
ftr-328	86	39	as	as	ADP
ftr-328	86	40	)	)	PUNCT
ftr-328	86	41	ice	ice	NOUN
ftr-328	86	42	miller.20	miller.20	PROPN
ftr-328	86	43	17	17	NUM
ftr-328	86	44	.	.	PUNCT
ftr-328	87	1	throughout	throughout	ADP
ftr-328	87	2	these	these	DET
ftr-328	87	3	essays	essay	NOUN
ftr-328	87	4	,	,	PUNCT
ftr-328	87	5	i	i	PRON
ftr-328	87	6	have	have	AUX
ftr-328	87	7	intentionally	intentionally	ADV
ftr-328	87	8	followed	follow	VERB
ftr-328	87	9	these	these	DET
ftr-328	87	10	writers	writer	NOUN
ftr-328	87	11	’	'	PUNCT
ftr-328	87	12	use	use	NOUN
ftr-328	87	13	of	of	ADP
ftr-328	87	14	masculine	masculine	ADJ
ftr-328	87	15	pronouns	pronoun	NOUN
ftr-328	87	16	and	and	CCONJ
ftr-328	87	17	references	reference	NOUN
ftr-328	87	18	to	to	ADP
ftr-328	87	19	lawyers	lawyer	NOUN
ftr-328	87	20	exclusively	exclusively	ADV
ftr-328	87	21	as	as	ADP
ftr-328	87	22	male	male	ADJ
ftr-328	87	23	.	.	PUNCT
ftr-328	88	1	this	this	PRON
ftr-328	88	2	underscores	underscore	VERB
ftr-328	88	3	what	what	PRON
ftr-328	88	4	a	a	DET
ftr-328	88	5	different	different	ADJ
ftr-328	88	6	world	world	NOUN
ftr-328	88	7	it	it	PRON
ftr-328	88	8	was	be	AUX
ftr-328	88	9	in	in	ADP
ftr-328	88	10	which	which	PRON
ftr-328	88	11	these	these	DET
ftr-328	88	12	men	man	NOUN
ftr-328	88	13	wrote	write	VERB
ftr-328	88	14	,	,	PUNCT
ftr-328	88	15	as	as	ADV
ftr-328	88	16	well	well	ADV
ftr-328	88	17	as	as	ADP
ftr-328	88	18	underscoring	underscore	VERB
ftr-328	88	19	how	how	SCONJ
ftr-328	88	20	that	that	SCONJ
ftr-328	88	21	different	different	ADJ
ftr-328	88	22	world	world	NOUN
ftr-328	88	23	was	be	AUX
ftr-328	88	24	not	not	PART
ftr-328	88	25	long	long	ADV
ftr-328	88	26	ago	ago	ADV
ftr-328	88	27	or	or	CCONJ
ftr-328	88	28	in	in	ADP
ftr-328	88	29	a	a	DET
ftr-328	88	30	place	place	NOUN
ftr-328	88	31	far	far	ADV
ftr-328	88	32	away	away	ADV
ftr-328	88	33	.	.	PUNCT
ftr-328	89	1	18	18	NUM
ftr-328	89	2	.	.	PUNCT
ftr-328	90	1	after	after	ADP
ftr-328	90	2	graduating	graduate	VERB
ftr-328	90	3	from	from	ADP
ftr-328	90	4	new	new	PROPN
ftr-328	90	5	york	york	PROPN
ftr-328	90	6	law	law	PROPN
ftr-328	90	7	school	school	NOUN
ftr-328	90	8	,	,	PUNCT
ftr-328	90	9	mr	mr	PROPN
ftr-328	90	10	.	.	PROPN
ftr-328	90	11	paul	paul	PROPN
ftr-328	90	12	began	begin	VERB
ftr-328	90	13	his	his	PRON
ftr-328	90	14	law	law	NOUN
ftr-328	90	15	career	career	NOUN
ftr-328	90	16	as	as	ADP
ftr-328	90	17	a	a	DET
ftr-328	90	18	switchboard	switchboard	NOUN
ftr-328	90	19	operator	operator	NOUN
ftr-328	90	20	at	at	ADP
ftr-328	90	21	a	a	DET
ftr-328	90	22	new	new	PROPN
ftr-328	90	23	york	york	PROPN
ftr-328	90	24	firm	firm	NOUN
ftr-328	90	25	.	.	PUNCT
ftr-328	91	1	five	five	NUM
ftr-328	91	2	years	year	NOUN
ftr-328	91	3	into	into	ADP
ftr-328	91	4	his	his	PRON
ftr-328	91	5	career	career	NOUN
ftr-328	91	6	,	,	PUNCT
ftr-328	91	7	he	he	PRON
ftr-328	91	8	accepted	accept	VERB
ftr-328	91	9	a	a	DET
ftr-328	91	10	job	job	NOUN
ftr-328	91	11	from	from	ADP
ftr-328	91	12	a	a	DET
ftr-328	91	13	tax	tax	NOUN
ftr-328	91	14	attorney	attorney	NOUN
ftr-328	91	15	—	—	PUNCT
ftr-328	91	16	and	and	CCONJ
ftr-328	91	17	eventually	eventually	ADV
ftr-328	91	18	would	would	AUX
ftr-328	91	19	become	become	VERB
ftr-328	91	20	an	an	DET
ftr-328	91	21	architect	architect	NOUN
ftr-328	91	22	of	of	ADP
ftr-328	91	23	the	the	DET
ftr-328	91	24	modern	modern	ADJ
ftr-328	91	25	income	income	NOUN
ftr-328	91	26	tax	tax	NOUN
ftr-328	91	27	system	system	NOUN
ftr-328	91	28	.	.	PUNCT
ftr-328	92	1	he	he	PRON
ftr-328	92	2	was	be	AUX
ftr-328	92	3	one	one	NUM
ftr-328	92	4	of	of	ADP
ftr-328	92	5	the	the	DET
ftr-328	92	6	most	most	ADV
ftr-328	92	7	influential	influential	ADJ
ftr-328	92	8	tax	tax	NOUN
ftr-328	92	9	advisors	advisor	NOUN
ftr-328	92	10	to	to	ADP
ftr-328	92	11	president	president	PROPN
ftr-328	92	12	roosevelt	roosevelt	PROPN
ftr-328	92	13	,	,	PUNCT
ftr-328	92	14	arguing	argue	VERB
ftr-328	92	15	the	the	DET
ftr-328	92	16	adoption	adoption	NOUN
ftr-328	92	17	of	of	ADP
ftr-328	92	18	a	a	DET
ftr-328	92	19	keynesian	keynesian	ADJ
ftr-328	92	20	approach	approach	NOUN
ftr-328	92	21	to	to	ADP
ftr-328	92	22	regulating	regulate	VERB
ftr-328	92	23	the	the	DET
ftr-328	92	24	economy	economy	NOUN
ftr-328	92	25	through	through	ADP
ftr-328	92	26	tax	tax	NOUN
ftr-328	92	27	policy	policy	NOUN
ftr-328	92	28	.	.	PUNCT
ftr-328	93	1	in	in	ADP
ftr-328	93	2	his	his	PRON
ftr-328	93	3	private	private	ADJ
ftr-328	93	4	practice	practice	NOUN
ftr-328	93	5	,	,	PUNCT
ftr-328	93	6	his	his	PRON
ftr-328	93	7	clients	client	NOUN
ftr-328	93	8	included	include	VERB
ftr-328	93	9	henry	henry	PROPN
ftr-328	93	10	ford	ford	PROPN
ftr-328	93	11	,	,	PUNCT
ftr-328	93	12	standard	standard	ADJ
ftr-328	93	13	oil	oil	PROPN
ftr-328	93	14	co.	co.	PROPN
ftr-328	93	15	,	,	PUNCT
ftr-328	93	16	and	and	CCONJ
ftr-328	93	17	general	general	ADJ
ftr-328	93	18	motors	motors	PROPN
ftr-328	93	19	.	.	PUNCT
ftr-328	94	1	he	he	PRON
ftr-328	94	2	was	be	AUX
ftr-328	94	3	also	also	ADV
ftr-328	94	4	a	a	DET
ftr-328	94	5	prolific	prolific	ADJ
ftr-328	94	6	writer	writer	NOUN
ftr-328	94	7	.	.	PUNCT
ftr-328	95	1	he	he	PRON
ftr-328	95	2	died	die	VERB
ftr-328	95	3	while	while	SCONJ
ftr-328	95	4	testifying	testify	VERB
ftr-328	95	5	before	before	ADP
ftr-328	95	6	a	a	DET
ftr-328	95	7	congressional	congressional	ADJ
ftr-328	95	8	committee	committee	NOUN
ftr-328	95	9	—	—	PUNCT
ftr-328	95	10	complaining	complain	VERB
ftr-328	95	11	about	about	ADP
ftr-328	95	12	president	president	PROPN
ftr-328	95	13	eisenhower	eisenhower	PROPN
ftr-328	95	14	’s	’s	PART
ftr-328	95	15	tax	tax	NOUN
ftr-328	95	16	policies	policy	NOUN
ftr-328	95	17	.	.	PUNCT
ftr-328	96	1	tax	tax	NOUN
ftr-328	96	2	history	history	NOUN
ftr-328	96	3	project	project	NOUN
ftr-328	96	4	,	,	PUNCT
ftr-328	96	5	historical	historical	ADJ
ftr-328	96	6	perspectives	perspective	NOUN
ftr-328	96	7	,	,	PUNCT
ftr-328	96	8	profiles	profile	NOUN
ftr-328	96	9	in	in	ADP
ftr-328	96	10	tax	tax	NOUN
ftr-328	96	11	history	history	NOUN
ftr-328	96	12	:	:	PUNCT
ftr-328	96	13	randolph	randolph	PROPN
ftr-328	96	14	e.	e.	PROPN
ftr-328	96	15	paul	paul	PROPN
ftr-328	96	16	,	,	PUNCT
ftr-328	96	17	http://www.taxhistory.org/thp/readings	http://www.taxhistory.org/thp/reading	NOUN
ftr-328	96	18	.	.	PUNCT
ftr-328	97	1	nsf	nsf	NOUN
ftr-328	97	2	/	/	SYM
ftr-328	97	3	cf7c9c870b600b9585256df80075b9dd	cf7c9c870b600b9585256df80075b9dd	PROPN
ftr-328	97	4	/	/	SYM
ftr-328	97	5	afd2a67073f6b87085256f8600681f74?o	afd2a67073f6b87085256f8600681f74?o	ADJ
ftr-328	97	6	pendocument	pendocument	NOUN
ftr-328	97	7	(	(	PUNCT
ftr-328	97	8	last	last	ADV
ftr-328	97	9	visited	visit	VERB
ftr-328	97	10	jan	jan	PROPN
ftr-328	97	11	.	.	PROPN
ftr-328	97	12	16	16	NUM
ftr-328	97	13	,	,	PUNCT
ftr-328	97	14	2011	2011	NUM
ftr-328	97	15	)	)	PUNCT
ftr-328	98	1	[	[	X
ftr-328	98	2	hereinafter	hereinafter	NOUN
ftr-328	98	3	tax	tax	NOUN
ftr-328	98	4	history	history	NOUN
ftr-328	98	5	project	project	NOUN
ftr-328	98	6	]	]	PUNCT
ftr-328	98	7	.	.	PUNCT
ftr-328	99	1	19	19	NUM
ftr-328	99	2	.	.	X
ftr-328	99	3	see	see	VERB
ftr-328	99	4	,	,	PUNCT
ftr-328	99	5	e.g.	e.g.	ADV
ftr-328	99	6	,	,	PUNCT
ftr-328	99	7	mortimer	mortimer	PROPN
ftr-328	99	8	m.	m.	PROPN
ftr-328	99	9	caplin	caplin	PROPN
ftr-328	99	10	,	,	PUNCT
ftr-328	99	11	what	what	PRON
ftr-328	99	12	is	be	AUX
ftr-328	99	13	good	good	ADJ
ftr-328	99	14	tax	tax	NOUN
ftr-328	99	15	practice	practice	NOUN
ftr-328	99	16	:	:	PUNCT
ftr-328	99	17	a	a	DET
ftr-328	99	18	statement	statement	NOUN
ftr-328	99	19	of	of	ADP
ftr-328	99	20	the	the	DET
ftr-328	99	21	problem	problem	NOUN
ftr-328	99	22	and	and	CCONJ
ftr-328	99	23	the	the	DET
ftr-328	99	24	issues	issue	NOUN
ftr-328	99	25	involved	involve	VERB
ftr-328	99	26	,	,	PUNCT
ftr-328	99	27	21	21	NUM
ftr-328	99	28	n.y.u	n.y.u	NOUN
ftr-328	99	29	.	.	PUNCT
ftr-328	100	1	ann	ann	PROPN
ftr-328	100	2	.	.	PROPN
ftr-328	100	3	inst	inst	PROPN
ftr-328	100	4	.	.	PUNCT
ftr-328	101	1	on	on	ADP
ftr-328	101	2	fed	fed	PROPN
ftr-328	101	3	.	.	PUNCT
ftr-328	102	1	tax’n	tax’n	NUM
ftr-328	102	2	.	.	PUNCT
ftr-328	103	1	9	9	NUM
ftr-328	103	2	(	(	PUNCT
ftr-328	103	3	1963	1963	NUM
ftr-328	103	4	)	)	PUNCT
ftr-328	104	1	[	[	X
ftr-328	104	2	hereinafter	hereinafter	NOUN
ftr-328	104	3	caplin	caplin	PROPN
ftr-328	104	4	,	,	PUNCT
ftr-328	104	5	good	good	ADJ
ftr-328	104	6	tax	tax	NOUN
ftr-328	104	7	practice	practice	NOUN
ftr-328	104	8	]	]	PUNCT
ftr-328	104	9	.	.	PUNCT
ftr-328	105	1	mortimer	mortimer	PROPN
ftr-328	105	2	m.	m.	PROPN
ftr-328	105	3	caplin	caplin	PROPN
ftr-328	105	4	practiced	practice	VERB
ftr-328	105	5	law	law	NOUN
ftr-328	105	6	in	in	ADP
ftr-328	105	7	new	new	PROPN
ftr-328	105	8	york	york	PROPN
ftr-328	105	9	city	city	PROPN
ftr-328	105	10	from	from	ADP
ftr-328	105	11	1941	1941	NUM
ftr-328	105	12	to	to	ADP
ftr-328	105	13	1950	1950	NUM
ftr-328	105	14	(	(	PUNCT
ftr-328	105	15	except	except	SCONJ
ftr-328	105	16	for	for	ADP
ftr-328	105	17	his	his	PRON
ftr-328	105	18	time	time	NOUN
ftr-328	105	19	in	in	ADP
ftr-328	105	20	military	military	ADJ
ftr-328	105	21	service	service	NOUN
ftr-328	105	22	)	)	PUNCT
ftr-328	105	23	and	and	CCONJ
ftr-328	105	24	then	then	ADV
ftr-328	105	25	begin	begin	VERB
ftr-328	105	26	teaching	teach	VERB
ftr-328	105	27	at	at	ADP
ftr-328	105	28	the	the	DET
ftr-328	105	29	university	university	PROPN
ftr-328	105	30	of	of	ADP
ftr-328	105	31	virginia	virginia	PROPN
ftr-328	105	32	school	school	PROPN
ftr-328	105	33	of	of	ADP
ftr-328	105	34	law	law	NOUN
ftr-328	105	35	in	in	ADP
ftr-328	105	36	1950	1950	NUM
ftr-328	105	37	.	.	PUNCT
ftr-328	106	1	in	in	ADP
ftr-328	106	2	1961	1961	NUM
ftr-328	106	3	,	,	PUNCT
ftr-328	106	4	he	he	PRON
ftr-328	106	5	was	be	AUX
ftr-328	106	6	appointed	appoint	VERB
ftr-328	106	7	u.s	u.s	PROPN
ftr-328	106	8	.	.	PROPN
ftr-328	106	9	commissioner	commissioner	NOUN
ftr-328	106	10	of	of	ADP
ftr-328	106	11	internal	internal	ADJ
ftr-328	106	12	revenue	revenue	NOUN
ftr-328	106	13	where	where	SCONJ
ftr-328	106	14	he	he	PRON
ftr-328	106	15	served	serve	VERB
ftr-328	106	16	until	until	ADP
ftr-328	106	17	july	july	PROPN
ftr-328	106	18	1964	1964	NUM
ftr-328	106	19	,	,	PUNCT
ftr-328	106	20	when	when	SCONJ
ftr-328	106	21	he	he	PRON
ftr-328	106	22	resigned	resign	VERB
ftr-328	106	23	to	to	PART
ftr-328	106	24	form	form	VERB
ftr-328	106	25	the	the	DET
ftr-328	106	26	law	law	NOUN
ftr-328	106	27	firm	firm	NOUN
ftr-328	106	28	caplin	caplin	PROPN
ftr-328	106	29	&	&	CCONJ
ftr-328	106	30	drysdale	drysdale	PROPN
ftr-328	106	31	.	.	PUNCT
ftr-328	107	1	on	on	ADP
ftr-328	107	2	leaving	leave	VERB
ftr-328	107	3	the	the	DET
ftr-328	107	4	u.	u.	PROPN
ftr-328	107	5	s.	s.	PROPN
ftr-328	107	6	government	government	PROPN
ftr-328	107	7	,	,	PUNCT
ftr-328	107	8	he	he	PRON
ftr-328	107	9	received	receive	VERB
ftr-328	107	10	the	the	DET
ftr-328	107	11	alexander	alexander	PROPN
ftr-328	107	12	hamilton	hamilton	PROPN
ftr-328	107	13	award	award	PROPN
ftr-328	107	14	,	,	PUNCT
ftr-328	107	15	the	the	DET
ftr-328	107	16	highest	high	ADJ
ftr-328	107	17	award	award	NOUN
ftr-328	107	18	conferred	confer	VERB
ftr-328	107	19	by	by	ADP
ftr-328	107	20	the	the	DET
ftr-328	107	21	secretary	secretary	PROPN
ftr-328	107	22	of	of	ADP
ftr-328	107	23	the	the	DET
ftr-328	107	24	treasury	treasury	NOUN
ftr-328	107	25	,	,	PUNCT
ftr-328	107	26	for	for	ADP
ftr-328	107	27	his	his	PRON
ftr-328	107	28	“	"	PUNCT
ftr-328	107	29	distinguished	distinguished	ADJ
ftr-328	107	30	leadership	leadership	NOUN
ftr-328	107	31	.	.	PUNCT
ftr-328	107	32	”	"	PUNCT
ftr-328	108	1	he	he	PRON
ftr-328	108	2	is	be	AUX
ftr-328	108	3	also	also	ADV
ftr-328	108	4	the	the	DET
ftr-328	108	5	recipient	recipient	NOUN
ftr-328	108	6	of	of	ADP
ftr-328	108	7	the	the	DET
ftr-328	108	8	achievement	achievement	NOUN
ftr-328	108	9	award	award	NOUN
ftr-328	108	10	from	from	ADP
ftr-328	108	11	the	the	DET
ftr-328	108	12	tax	tax	NOUN
ftr-328	108	13	society	society	NOUN
ftr-328	108	14	of	of	ADP
ftr-328	108	15	new	new	PROPN
ftr-328	108	16	york	york	PROPN
ftr-328	108	17	university	university	PROPN
ftr-328	108	18	;	;	PUNCT
ftr-328	108	19	judge	judge	NOUN
ftr-328	108	20	learned	learn	VERB
ftr-328	108	21	hand	hand	PROPN
ftr-328	108	22	human	human	PROPN
ftr-328	108	23	relations	relation	NOUN
ftr-328	108	24	award	award	PROPN
ftr-328	108	25	,	,	PUNCT
ftr-328	108	26	american	american	PROPN
ftr-328	108	27	jewish	jewish	PROPN
ftr-328	108	28	committee	committee	PROPN
ftr-328	108	29	;	;	PUNCT
ftr-328	108	30	tax	tax	NOUN
ftr-328	108	31	executives	executive	NOUN
ftr-328	108	32	institute	institute	VERB
ftr-328	108	33	distinguished	distinguished	PROPN
ftr-328	108	34	service	service	PROPN
ftr-328	108	35	award	award	NOUN
ftr-328	108	36	;	;	PUNCT
ftr-328	108	37	veterans	veteran	NOUN
ftr-328	108	38	of	of	ADP
ftr-328	108	39	foreign	foreign	ADJ
ftr-328	108	40	wars	war	NOUN
ftr-328	108	41	public	public	ADJ
ftr-328	108	42	service	service	NOUN
ftr-328	108	43	award	award	NOUN
ftr-328	108	44	;	;	PUNCT
ftr-328	108	45	and	and	CCONJ
ftr-328	108	46	the	the	DET
ftr-328	108	47	virginia	virginia	PROPN
ftr-328	108	48	state	state	PROPN
ftr-328	108	49	bar	bar	PROPN
ftr-328	108	50	and	and	CCONJ
ftr-328	108	51	virginia	virginia	PROPN
ftr-328	108	52	society	society	NOUN
ftr-328	108	53	of	of	ADP
ftr-328	108	54	certified	certify	VERB
ftr-328	108	55	public	public	ADJ
ftr-328	108	56	accountants	accountant	NOUN
ftr-328	108	57	award	award	NOUN
ftr-328	108	58	.	.	PUNCT
ftr-328	109	1	he	he	PRON
ftr-328	109	2	has	have	AUX
ftr-328	109	3	received	receive	VERB
ftr-328	109	4	honorary	honorary	ADJ
ftr-328	109	5	degrees	degree	NOUN
ftr-328	109	6	from	from	ADP
ftr-328	109	7	the	the	DET
ftr-328	109	8	university	university	PROPN
ftr-328	109	9	of	of	ADP
ftr-328	109	10	south	south	PROPN
ftr-328	109	11	carolina	carolina	PROPN
ftr-328	109	12	,	,	PUNCT
ftr-328	109	13	washington	washington	PROPN
ftr-328	109	14	college	college	PROPN
ftr-328	109	15	,	,	PUNCT
ftr-328	109	16	and	and	CCONJ
ftr-328	109	17	st	st	PROPN
ftr-328	109	18	.	.	PROPN
ftr-328	109	19	michael	michael	PROPN
ftr-328	109	20	’s	’s	PROPN
ftr-328	109	21	college	college	PROPN
ftr-328	109	22	.	.	PUNCT
ftr-328	110	1	virginia	virginia	PROPN
ftr-328	110	2	law	law	PROPN
ftr-328	110	3	,	,	PUNCT
ftr-328	110	4	mortimer	mortimer	PROPN
ftr-328	110	5	m.	m.	PROPN
ftr-328	110	6	caplin	caplin	PROPN
ftr-328	110	7	,	,	PUNCT
ftr-328	110	8	http://www.law.virginia.edu/lawweb/	http://www.law.virginia.edu/lawweb/	X
ftr-328	110	9	faculty.nsf/fhpbi/mcaplin	faculty.nsf/fhpbi/mcaplin	PROPN
ftr-328	111	1	(	(	PUNCT
ftr-328	111	2	last	last	ADV
ftr-328	111	3	visited	visit	VERB
ftr-328	111	4	mar	mar	PROPN
ftr-328	111	5	.	.	PROPN
ftr-328	111	6	28	28	NUM
ftr-328	111	7	,	,	PUNCT
ftr-328	111	8	2011	2011	NUM
ftr-328	111	9	)	)	PUNCT
ftr-328	112	1	[	[	X
ftr-328	112	2	hereinafter	hereinafter	NOUN
ftr-328	112	3	virginia	virginia	PROPN
ftr-328	112	4	law	law	PROPN
ftr-328	112	5	]	]	PUNCT
ftr-328	112	6	.	.	PUNCT
ftr-328	113	1	20	20	NUM
ftr-328	113	2	.	.	PUNCT
ftr-328	114	1	see	see	VERB
ftr-328	114	2	merle	merle	PROPN
ftr-328	114	3	h.	h.	PROPN
ftr-328	114	4	miller	miller	PROPN
ftr-328	114	5	,	,	PUNCT
ftr-328	114	6	morality	morality	NOUN
ftr-328	114	7	in	in	ADP
ftr-328	114	8	tax	tax	NOUN
ftr-328	114	9	planning	planning	NOUN
ftr-328	114	10	,	,	PUNCT
ftr-328	114	11	10	10	NUM
ftr-328	114	12	n.y.u	n.y.u	NOUN
ftr-328	114	13	.	.	PUNCT
ftr-328	115	1	ann	ann	PROPN
ftr-328	115	2	.	.	PROPN
ftr-328	115	3	inst	inst	PROPN
ftr-328	115	4	.	.	PUNCT
ftr-328	116	1	on	on	ADP
ftr-328	116	2	fed	fed	PROPN
ftr-328	116	3	.	.	PUNCT
ftr-328	117	1	tax’n	tax’n	NUM
ftr-328	117	2	.	.	PUNCT
ftr-328	118	1	1067	1067	NUM
ftr-328	118	2	(	(	PUNCT
ftr-328	118	3	1952	1952	NUM
ftr-328	118	4	)	)	PUNCT
ftr-328	119	1	[	[	X
ftr-328	119	2	hereinafter	hereinafter	NOUN
ftr-328	119	3	miller	miller	PROPN
ftr-328	119	4	,	,	PUNCT
ftr-328	119	5	morality	morality	NOUN
ftr-328	119	6	]	]	PUNCT
ftr-328	119	7	.	.	PUNCT
ftr-328	119	8	merle	merle	PROPN
ftr-328	119	9	h.	h.	PROPN
ftr-328	119	10	miller	miller	PROPN
ftr-328	119	11	was	be	AUX
ftr-328	119	12	6	6	NUM
ftr-328	119	13	florida	florida	PROPN
ftr-328	119	14	tax	tax	NOUN
ftr-328	119	15	review	review	NOUN
ftr-328	119	16	[	[	X
ftr-328	119	17	vol	vol	NOUN
ftr-328	119	18	.	.	PUNCT
ftr-328	120	1	12:1	12:1	NUM
ftr-328	120	2	others	other	NOUN
ftr-328	120	3	were	be	AUX
ftr-328	120	4	tax	tax	NOUN
ftr-328	120	5	partners	partner	NOUN
ftr-328	120	6	in	in	ADP
ftr-328	120	7	prestigious	prestigious	ADJ
ftr-328	120	8	firms	firm	NOUN
ftr-328	120	9	.	.	PUNCT
ftr-328	121	1	norris	norris	PROPN
ftr-328	121	2	darrell	darrell	PROPN
ftr-328	121	3	was	be	AUX
ftr-328	121	4	a	a	DET
ftr-328	121	5	partner	partner	NOUN
ftr-328	121	6	in	in	ADP
ftr-328	121	7	sullivan	sullivan	PROPN
ftr-328	121	8	&	&	CCONJ
ftr-328	121	9	cromwell.21	cromwell.21	PROPN
ftr-328	121	10	adrian	adrian	PROPN
ftr-328	121	11	w.	w.	PROPN
ftr-328	121	12	dewind	dewind	PROPN
ftr-328	121	13	was	be	AUX
ftr-328	121	14	a	a	DET
ftr-328	121	15	partner	partner	NOUN
ftr-328	121	16	in	in	ADP
ftr-328	121	17	paul	paul	PROPN
ftr-328	121	18	,	,	PUNCT
ftr-328	121	19	weiss	weiss	PROPN
ftr-328	121	20	,	,	PUNCT
ftr-328	121	21	rifkind	rifkind	NOUN
ftr-328	121	22	,	,	PUNCT
ftr-328	121	23	wharton	wharton	PROPN
ftr-328	121	24	&	&	CCONJ
ftr-328	121	25	garrison.22	garrison.22	PROPN
ftr-328	121	26	thomas	thomas	PROPN
ftr-328	121	27	n.	n.	PROPN
ftr-328	121	28	tarleau	tarleau	PROPN
ftr-328	121	29	was	be	AUX
ftr-328	121	30	a	a	DET
ftr-328	121	31	partner	partner	NOUN
ftr-328	121	32	in	in	ADP
ftr-328	121	33	willkie	willkie	PROPN
ftr-328	121	34	farr	farr	PROPN
ftr-328	121	35	&	&	CCONJ
ftr-328	121	36	gallagher.23	gallagher.23	PROPN
ftr-328	121	37	and	and	CCONJ
ftr-328	121	38	,	,	PUNCT
ftr-328	121	39	of	of	ADP
ftr-328	121	40	course	course	NOUN
ftr-328	121	41	,	,	PUNCT
ftr-328	121	42	some	some	PRON
ftr-328	121	43	of	of	ADP
ftr-328	121	44	the	the	DET
ftr-328	121	45	writers	writer	NOUN
ftr-328	121	46	were	be	AUX
ftr-328	121	47	well	well	ADV
ftr-328	121	48	known	know	VERB
ftr-328	121	49	with	with	ADP
ftr-328	121	50	the	the	DET
ftr-328	121	51	office	office	NOUN
ftr-328	121	52	of	of	ADP
ftr-328	121	53	chief	chief	ADJ
ftr-328	121	54	counsel	counsel	NOUN
ftr-328	121	55	of	of	ADP
ftr-328	121	56	the	the	DET
ftr-328	121	57	bureau	bureau	NOUN
ftr-328	121	58	of	of	ADP
ftr-328	121	59	internal	internal	ADJ
ftr-328	121	60	revenue	revenue	NOUN
ftr-328	121	61	prior	prior	ADV
ftr-328	121	62	to	to	ADP
ftr-328	121	63	joining	join	VERB
ftr-328	121	64	ice	ice	NOUN
ftr-328	121	65	miller	miller	NOUN
ftr-328	121	66	as	as	ADP
ftr-328	121	67	a	a	DET
ftr-328	121	68	partner	partner	NOUN
ftr-328	121	69	in	in	ADP
ftr-328	121	70	1940	1940	NUM
ftr-328	121	71	and	and	CCONJ
ftr-328	121	72	beginning	begin	VERB
ftr-328	121	73	the	the	DET
ftr-328	121	74	firm	firm	NOUN
ftr-328	121	75	’s	’s	PART
ftr-328	121	76	federal	federal	ADJ
ftr-328	121	77	tax	tax	NOUN
ftr-328	121	78	practice	practice	NOUN
ftr-328	121	79	.	.	PUNCT
ftr-328	122	1	jerry	jerry	NOUN
ftr-328	122	2	crimmins	crimmin	NOUN
ftr-328	122	3	,	,	PUNCT
ftr-328	122	4	ice	ice	NOUN
ftr-328	122	5	,	,	PUNCT
ftr-328	122	6	miller	miller	PROPN
ftr-328	122	7	celebrates	celebrate	VERB
ftr-328	122	8	its	its	PRON
ftr-328	122	9	100th	100th	ADJ
ftr-328	122	10	anniversary	anniversary	NOUN
ftr-328	122	11	,	,	PUNCT
ftr-328	122	12	ice	ice	NOUN
ftr-328	122	13	miller	miller	PROPN
ftr-328	122	14	law	law	PROPN
ftr-328	122	15	bulletin	bulletin	NOUN
ftr-328	122	16	,	,	PUNCT
ftr-328	122	17	(	(	PUNCT
ftr-328	122	18	apr	apr	PROPN
ftr-328	122	19	.	.	PROPN
ftr-328	122	20	12	12	NUM
ftr-328	122	21	,	,	PUNCT
ftr-328	122	22	2010	2010	NUM
ftr-328	122	23	)	)	PUNCT
ftr-328	122	24	http://www.icemiller.com/enewsletter/ice.news/im_100_law	http://www.icemiller.com/enewsletter/ice.news/im_100_law	NOUN
ftr-328	122	25	_	_	PUNCT
ftr-328	122	26	bulletin.htm	bulletin.htm	X
ftr-328	122	27	.	.	PUNCT
ftr-328	123	1	he	he	PRON
ftr-328	123	2	was	be	AUX
ftr-328	123	3	instrumental	instrumental	ADJ
ftr-328	123	4	in	in	ADP
ftr-328	123	5	founding	found	VERB
ftr-328	123	6	the	the	DET
ftr-328	123	7	indianapolis	indianapolis	PROPN
ftr-328	123	8	affiliate	affiliate	NOUN
ftr-328	123	9	of	of	ADP
ftr-328	123	10	the	the	DET
ftr-328	123	11	american	american	ADJ
ftr-328	123	12	civil	civil	PROPN
ftr-328	123	13	liberties	liberties	PROPN
ftr-328	123	14	union	union	PROPN
ftr-328	123	15	(	(	PUNCT
ftr-328	123	16	aclu	aclu	PROPN
ftr-328	123	17	)	)	PUNCT
ftr-328	123	18	—	—	PUNCT
ftr-328	123	19	some	some	PRON
ftr-328	123	20	in	in	ADP
ftr-328	123	21	the	the	DET
ftr-328	123	22	indianapolis	indianapolis	PROPN
ftr-328	123	23	legal	legal	ADJ
ftr-328	123	24	community	community	NOUN
ftr-328	123	25	believed	believe	VERB
ftr-328	123	26	that	that	SCONJ
ftr-328	123	27	the	the	DET
ftr-328	123	28	aclu	aclu	PROPN
ftr-328	123	29	was	be	AUX
ftr-328	123	30	connected	connect	VERB
ftr-328	123	31	to	to	ADP
ftr-328	123	32	communism	communism	NOUN
ftr-328	123	33	,	,	PUNCT
ftr-328	123	34	but	but	CCONJ
ftr-328	123	35	mr	mr	PROPN
ftr-328	123	36	.	.	PROPN
ftr-328	123	37	miller	miller	PROPN
ftr-328	123	38	and	and	CCONJ
ftr-328	123	39	his	his	PRON
ftr-328	123	40	firm	firm	NOUN
ftr-328	123	41	believed	believe	VERB
ftr-328	123	42	that	that	SCONJ
ftr-328	123	43	the	the	DET
ftr-328	123	44	aclu	aclu	PROPN
ftr-328	123	45	was	be	AUX
ftr-328	123	46	good	good	ADJ
ftr-328	123	47	for	for	ADP
ftr-328	123	48	the	the	DET
ftr-328	123	49	law	law	NOUN
ftr-328	123	50	profession	profession	NOUN
ftr-328	123	51	and	and	CCONJ
ftr-328	123	52	the	the	DET
ftr-328	123	53	community	community	NOUN
ftr-328	123	54	they	they	PRON
ftr-328	123	55	served	serve	VERB
ftr-328	123	56	.	.	PUNCT
ftr-328	124	1	ice	ice	NOUN
ftr-328	124	2	miller	miller	PROPN
ftr-328	124	3	,	,	PUNCT
ftr-328	124	4	l.l.p	l.l.p	PROPN
ftr-328	124	5	.	.	PUNCT
ftr-328	124	6	,	,	PUNCT
ftr-328	124	7	firm	firm	ADJ
ftr-328	124	8	history	history	NOUN
ftr-328	124	9	,	,	PUNCT
ftr-328	124	10	http://www.icemiller	http://www.icemiller	NOUN
ftr-328	124	11	.	.	PUNCT
ftr-328	125	1	com	com	NOUN
ftr-328	125	2	/	/	SYM
ftr-328	125	3	firm_history.aspx	firm_history.aspx	PRON
ftr-328	125	4	(	(	PUNCT
ftr-328	125	5	last	last	ADV
ftr-328	125	6	visited	visit	VERB
ftr-328	125	7	jan	jan	PROPN
ftr-328	125	8	.	.	PROPN
ftr-328	125	9	17	17	NUM
ftr-328	125	10	,	,	PUNCT
ftr-328	125	11	2011	2011	NUM
ftr-328	125	12	)	)	PUNCT
ftr-328	125	13	.	.	PUNCT
ftr-328	126	1	mr	mr	PROPN
ftr-328	126	2	.	.	PROPN
ftr-328	126	3	miller	miller	PROPN
ftr-328	126	4	and	and	CCONJ
ftr-328	126	5	his	his	PRON
ftr-328	126	6	firm	firm	ADJ
ftr-328	126	7	partner	partner	NOUN
ftr-328	126	8	harry	harry	PROPN
ftr-328	126	9	ice	ice	PROPN
ftr-328	126	10	were	be	AUX
ftr-328	126	11	both	both	DET
ftr-328	126	12	eagle	eagle	PROPN
ftr-328	126	13	scouts	scout	NOUN
ftr-328	126	14	,	,	PUNCT
ftr-328	126	15	and	and	CCONJ
ftr-328	126	16	they	they	PRON
ftr-328	126	17	founded	found	VERB
ftr-328	126	18	the	the	DET
ftr-328	126	19	i	i	PROPN
ftr-328	126	20	and	and	CCONJ
ftr-328	126	21	m	m	PROPN
ftr-328	126	22	firesets	fireset	NOUN
ftr-328	126	23	company	company	NOUN
ftr-328	126	24	to	to	PART
ftr-328	126	25	manufacture	manufacture	VERB
ftr-328	126	26	and	and	CCONJ
ftr-328	126	27	sell	sell	VERB
ftr-328	126	28	flint	flint	NOUN
ftr-328	126	29	and	and	CCONJ
ftr-328	126	30	steel	steel	NOUN
ftr-328	126	31	fire	fire	NOUN
ftr-328	126	32	starting	start	VERB
ftr-328	126	33	kits	kit	NOUN
ftr-328	126	34	to	to	PART
ftr-328	126	35	boy	boy	VERB
ftr-328	126	36	scouts	scout	NOUN
ftr-328	126	37	.	.	PUNCT
ftr-328	127	1	the	the	DET
ftr-328	127	2	company	company	NOUN
ftr-328	127	3	was	be	AUX
ftr-328	127	4	later	later	ADV
ftr-328	127	5	passed	pass	VERB
ftr-328	127	6	down	down	ADP
ftr-328	127	7	through	through	ADP
ftr-328	127	8	the	the	DET
ftr-328	127	9	hands	hand	NOUN
ftr-328	127	10	of	of	ADP
ftr-328	127	11	various	various	ADJ
ftr-328	127	12	scouts	scout	NOUN
ftr-328	127	13	and	and	CCONJ
ftr-328	127	14	troop	troop	NOUN
ftr-328	127	15	leaders	leader	NOUN
ftr-328	127	16	in	in	ADP
ftr-328	127	17	indianapolis	indianapolis	PROPN
ftr-328	127	18	.	.	PUNCT
ftr-328	128	1	ice	ice	PROPN
ftr-328	128	2	miller	miller	PROPN
ftr-328	128	3	,	,	PUNCT
ftr-328	128	4	l.l.p	l.l.p	PROPN
ftr-328	128	5	.	.	PUNCT
ftr-328	128	6	,	,	PUNCT
ftr-328	128	7	firm	firm	ADJ
ftr-328	128	8	fact	fact	NOUN
ftr-328	128	9	sheet	sheet	NOUN
ftr-328	128	10	for	for	ADP
ftr-328	128	11	100	100	NUM
ftr-328	128	12	year	year	NOUN
ftr-328	128	13	celebration	celebration	NOUN
ftr-328	128	14	,	,	PUNCT
ftr-328	128	15	http://www.icemiller.com/news/100yearfacts.htm	http://www.icemiller.com/news/100yearfacts.htm	PROPN
ftr-328	128	16	(	(	PUNCT
ftr-328	128	17	last	last	ADV
ftr-328	128	18	visited	visit	VERB
ftr-328	128	19	jan	jan	PROPN
ftr-328	128	20	.	.	PROPN
ftr-328	128	21	17	17	NUM
ftr-328	128	22	,	,	PUNCT
ftr-328	128	23	2011	2011	NUM
ftr-328	128	24	)	)	PUNCT
ftr-328	128	25	.	.	PUNCT
ftr-328	129	1	21	21	NUM
ftr-328	129	2	.	.	PUNCT
ftr-328	129	3	norris	norris	PROPN
ftr-328	129	4	darrell	darrell	PROPN
ftr-328	129	5	,	,	PUNCT
ftr-328	129	6	some	some	DET
ftr-328	129	7	responsibilities	responsibility	NOUN
ftr-328	129	8	of	of	ADP
ftr-328	129	9	the	the	DET
ftr-328	129	10	tax	tax	NOUN
ftr-328	129	11	adviser	adviser	NOUN
ftr-328	129	12	in	in	ADP
ftr-328	129	13	regard	regard	NOUN
ftr-328	129	14	to	to	ADP
ftr-328	129	15	tax	tax	NOUN
ftr-328	129	16	minimization	minimization	NOUN
ftr-328	129	17	devices	device	NOUN
ftr-328	129	18	,	,	PUNCT
ftr-328	129	19	8	8	NUM
ftr-328	129	20	n.y.u	n.y.u	NOUN
ftr-328	129	21	.	.	PUNCT
ftr-328	130	1	ann	ann	PROPN
ftr-328	130	2	.	.	PROPN
ftr-328	130	3	inst	inst	PROPN
ftr-328	130	4	.	.	PUNCT
ftr-328	131	1	on	on	ADP
ftr-328	131	2	fed	fed	PROPN
ftr-328	131	3	.	.	PUNCT
ftr-328	132	1	tax’n	tax’n	NUM
ftr-328	132	2	983	983	NUM
ftr-328	132	3	(	(	PUNCT
ftr-328	132	4	1950	1950	NUM
ftr-328	132	5	)	)	PUNCT
ftr-328	133	1	[	[	X
ftr-328	133	2	hereinafter	hereinafter	NOUN
ftr-328	133	3	darrell	darrell	PROPN
ftr-328	133	4	,	,	PUNCT
ftr-328	133	5	tax	tax	NOUN
ftr-328	133	6	minimization	minimization	NOUN
ftr-328	133	7	devices	device	NOUN
ftr-328	133	8	]	]	PUNCT
ftr-328	133	9	.	.	PUNCT
ftr-328	134	1	“	"	PUNCT
ftr-328	134	2	mr	mr	PROPN
ftr-328	134	3	.	.	PROPN
ftr-328	134	4	darrell	darrell	PROPN
ftr-328	134	5	was	be	AUX
ftr-328	134	6	a	a	DET
ftr-328	134	7	partner	partner	NOUN
ftr-328	134	8	of	of	ADP
ftr-328	134	9	sullivan	sullivan	PROPN
ftr-328	134	10	&	&	CCONJ
ftr-328	134	11	cromwell	cromwell	PROPN
ftr-328	134	12	for	for	ADP
ftr-328	134	13	42	42	NUM
ftr-328	134	14	years	year	NOUN
ftr-328	134	15	and	and	CCONJ
ftr-328	134	16	president	president	NOUN
ftr-328	134	17	of	of	ADP
ftr-328	134	18	the	the	DET
ftr-328	134	19	american	american	PROPN
ftr-328	134	20	law	law	PROPN
ftr-328	134	21	institute	institute	NOUN
ftr-328	134	22	for	for	ADP
ftr-328	134	23	15	15	NUM
ftr-328	134	24	years	year	NOUN
ftr-328	134	25	.	.	PUNCT
ftr-328	135	1	he	he	PRON
ftr-328	135	2	represented	represent	VERB
ftr-328	135	3	the	the	DET
ftr-328	135	4	law	law	NOUN
ftr-328	135	5	firm	firm	NOUN
ftr-328	135	6	in	in	ADP
ftr-328	135	7	paris	paris	PROPN
ftr-328	135	8	and	and	CCONJ
ftr-328	135	9	berlin	berlin	PROPN
ftr-328	135	10	from	from	ADP
ftr-328	135	11	1928	1928	NUM
ftr-328	135	12	to	to	ADP
ftr-328	135	13	1930	1930	NUM
ftr-328	135	14	and	and	CCONJ
ftr-328	135	15	was	be	AUX
ftr-328	135	16	made	make	VERB
ftr-328	135	17	a	a	DET
ftr-328	135	18	partner	partner	NOUN
ftr-328	135	19	in	in	ADP
ftr-328	135	20	1934	1934	NUM
ftr-328	135	21	.	.	PUNCT
ftr-328	136	1	he	he	PRON
ftr-328	136	2	was	be	AUX
ftr-328	136	3	elected	elect	VERB
ftr-328	136	4	to	to	ADP
ftr-328	136	5	the	the	DET
ftr-328	136	6	council	council	NOUN
ftr-328	136	7	of	of	ADP
ftr-328	136	8	the	the	DET
ftr-328	136	9	american	american	PROPN
ftr-328	136	10	law	law	PROPN
ftr-328	136	11	institute	institute	NOUN
ftr-328	136	12	in	in	ADP
ftr-328	136	13	1947	1947	NUM
ftr-328	136	14	and	and	CCONJ
ftr-328	136	15	headed	head	VERB
ftr-328	136	16	a	a	DET
ftr-328	136	17	project	project	NOUN
ftr-328	136	18	that	that	PRON
ftr-328	136	19	laid	lay	VERB
ftr-328	136	20	the	the	DET
ftr-328	136	21	groundwork	groundwork	NOUN
ftr-328	136	22	for	for	ADP
ftr-328	136	23	the	the	DET
ftr-328	136	24	internal	internal	ADJ
ftr-328	136	25	revenue	revenue	NOUN
ftr-328	136	26	code	code	NOUN
ftr-328	136	27	of	of	ADP
ftr-328	136	28	1954	1954	NUM
ftr-328	136	29	.	.	PUNCT
ftr-328	137	1	he	he	PRON
ftr-328	137	2	retired	retire	VERB
ftr-328	137	3	in	in	ADP
ftr-328	137	4	1976	1976	NUM
ftr-328	137	5	,	,	PUNCT
ftr-328	137	6	n.y	n.y	PROPN
ftr-328	137	7	.	.	PROPN
ftr-328	137	8	times	times	PROPN
ftr-328	137	9	,	,	PUNCT
ftr-328	137	10	norris	norris	PROPN
ftr-328	137	11	darrell	darrell	PROPN
ftr-328	137	12	,	,	PUNCT
ftr-328	137	13	lawyer	lawyer	NOUN
ftr-328	137	14	and	and	CCONJ
ftr-328	137	15	tax	tax	NOUN
ftr-328	137	16	expert	expert	NOUN
ftr-328	137	17	,	,	PUNCT
ftr-328	137	18	90	90	NUM
ftr-328	137	19	,	,	PUNCT
ftr-328	137	20	(	(	PUNCT
ftr-328	137	21	aug	aug	PROPN
ftr-328	137	22	.	.	PROPN
ftr-328	137	23	15	15	NUM
ftr-328	137	24	,	,	PUNCT
ftr-328	137	25	1989	1989	NUM
ftr-328	137	26	)	)	PUNCT
ftr-328	137	27	,	,	PUNCT
ftr-328	137	28	http://www.nytimes.com/1989/08/15/obituaries/norris-darrelllawyer-and-tax-expert-90.html	http://www.nytimes.com/1989/08/15/obituaries/norris-darrelllawyer-and-tax-expert-90.html	PROPN
ftr-328	138	1	[	[	X
ftr-328	138	2	hereinafter	hereinafter	NOUN
ftr-328	138	3	,	,	PUNCT
ftr-328	138	4	n.y	n.y	PROPN
ftr-328	138	5	.	.	PROPN
ftr-328	138	6	times	times	PROPN
ftr-328	138	7	]	]	PUNCT
ftr-328	138	8	.	.	PUNCT
ftr-328	139	1	mr	mr	PROPN
ftr-328	139	2	.	.	PROPN
ftr-328	139	3	darrell	darrell	PROPN
ftr-328	139	4	was	be	AUX
ftr-328	139	5	the	the	DET
ftr-328	139	6	son	son	NOUN
ftr-328	139	7	-	-	PUNCT
ftr-328	139	8	inlaw	inlaw	NOUN
ftr-328	139	9	of	of	ADP
ftr-328	139	10	legal	legal	ADJ
ftr-328	139	11	legend	legend	NOUN
ftr-328	139	12	learned	learn	VERB
ftr-328	139	13	hand	hand	NOUN
ftr-328	139	14	and	and	CCONJ
ftr-328	139	15	,	,	PUNCT
ftr-328	139	16	as	as	ADP
ftr-328	139	17	the	the	DET
ftr-328	139	18	executor	executor	NOUN
ftr-328	139	19	of	of	ADP
ftr-328	139	20	his	his	PRON
ftr-328	139	21	estate	estate	NOUN
ftr-328	139	22	,	,	PUNCT
ftr-328	139	23	was	be	AUX
ftr-328	139	24	instrumental	instrumental	ADJ
ftr-328	139	25	in	in	ADP
ftr-328	139	26	assisting	assist	VERB
ftr-328	139	27	hand	hand	NOUN
ftr-328	139	28	’s	’s	PART
ftr-328	139	29	former	former	ADJ
ftr-328	139	30	clerk	clerk	NOUN
ftr-328	139	31	and	and	CCONJ
ftr-328	139	32	stanford	stanford	PROPN
ftr-328	139	33	law	law	PROPN
ftr-328	139	34	school	school	PROPN
ftr-328	139	35	professor	professor	NOUN
ftr-328	139	36	gerald	gerald	PROPN
ftr-328	139	37	gunther	gunther	PROPN
ftr-328	139	38	write	write	VERB
ftr-328	139	39	a	a	DET
ftr-328	139	40	biography	biography	NOUN
ftr-328	139	41	of	of	ADP
ftr-328	139	42	the	the	DET
ftr-328	139	43	famed	famed	ADJ
ftr-328	139	44	jurist	jurist	NOUN
ftr-328	139	45	.	.	PUNCT
ftr-328	140	1	see	see	VERB
ftr-328	140	2	gerald	gerald	PROPN
ftr-328	140	3	gunther	gunther	PROPN
ftr-328	140	4	,	,	PUNCT
ftr-328	140	5	‘	'	PUNCT
ftr-328	140	6	contracted	contract	VERB
ftr-328	140	7	’	'	PUNCT
ftr-328	140	8	biographies	biography	NOUN
ftr-328	140	9	and	and	CCONJ
ftr-328	140	10	other	other	ADJ
ftr-328	140	11	obstacles	obstacle	NOUN
ftr-328	140	12	to	to	ADP
ftr-328	140	13	‘	'	PUNCT
ftr-328	140	14	truth	truth	NOUN
ftr-328	140	15	,	,	PUNCT
ftr-328	140	16	’	'	PUNCT
ftr-328	140	17	70	70	NUM
ftr-328	140	18	n.y.u	n.y.u	NOUN
ftr-328	140	19	.	.	PUNCT
ftr-328	141	1	l.	l.	PROPN
ftr-328	141	2	rev	rev	PROPN
ftr-328	141	3	.	.	PROPN
ftr-328	142	1	697	697	NUM
ftr-328	142	2	(	(	PUNCT
ftr-328	142	3	1995	1995	NUM
ftr-328	142	4	)	)	PUNCT
ftr-328	142	5	.	.	PUNCT
ftr-328	143	1	22	22	NUM
ftr-328	143	2	.	.	PUNCT
ftr-328	144	1	in	in	ADP
ftr-328	144	2	addition	addition	NOUN
ftr-328	144	3	to	to	ADP
ftr-328	144	4	serving	serve	VERB
ftr-328	144	5	as	as	ADP
ftr-328	144	6	the	the	DET
ftr-328	144	7	head	head	NOUN
ftr-328	144	8	of	of	ADP
ftr-328	144	9	the	the	DET
ftr-328	144	10	tax	tax	NOUN
ftr-328	144	11	department	department	NOUN
ftr-328	144	12	at	at	ADP
ftr-328	144	13	paul	paul	PROPN
ftr-328	144	14	,	,	PUNCT
ftr-328	144	15	weiss	weiss	PROPN
ftr-328	144	16	,	,	PUNCT
ftr-328	144	17	rifkind	rifkind	ADJ
ftr-328	144	18	,	,	PUNCT
ftr-328	144	19	wharton	wharton	PROPN
ftr-328	144	20	&	&	CCONJ
ftr-328	144	21	garrison	garrison	NOUN
ftr-328	144	22	,	,	PUNCT
ftr-328	144	23	working	work	VERB
ftr-328	144	24	at	at	ADP
ftr-328	144	25	the	the	DET
ftr-328	144	26	treasury	treasury	PROPN
ftr-328	144	27	department	department	NOUN
ftr-328	144	28	drafting	drafting	NOUN
ftr-328	144	29	legislation	legislation	NOUN
ftr-328	144	30	to	to	PART
ftr-328	144	31	fund	fund	VERB
ftr-328	144	32	the	the	DET
ftr-328	144	33	war	war	NOUN
ftr-328	144	34	,	,	PUNCT
ftr-328	144	35	and	and	CCONJ
ftr-328	144	36	advising	advise	VERB
ftr-328	144	37	presidents	president	NOUN
ftr-328	144	38	john	john	PROPN
ftr-328	144	39	f.	f.	PROPN
ftr-328	144	40	kennedy	kennedy	PROPN
ftr-328	144	41	and	and	CCONJ
ftr-328	144	42	lyndon	lyndon	PROPN
ftr-328	144	43	b.	b.	PROPN
ftr-328	144	44	johnson	johnson	PROPN
ftr-328	144	45	,	,	PUNCT
ftr-328	144	46	mr	mr	PROPN
ftr-328	144	47	.	.	PROPN
ftr-328	144	48	dewind	dewind	PROPN
ftr-328	144	49	became	become	VERB
ftr-328	144	50	a	a	DET
ftr-328	144	51	founder	founder	NOUN
ftr-328	144	52	of	of	ADP
ftr-328	144	53	human	human	ADJ
ftr-328	144	54	rights	right	NOUN
ftr-328	144	55	watch	watch	NOUN
ftr-328	144	56	and	and	CCONJ
ftr-328	144	57	served	serve	VERB
ftr-328	144	58	on	on	ADP
ftr-328	144	59	the	the	DET
ftr-328	144	60	boards	board	NOUN
ftr-328	144	61	of	of	ADP
ftr-328	144	62	the	the	DET
ftr-328	144	63	naacp	naacp	PROPN
ftr-328	144	64	legal	legal	ADJ
ftr-328	144	65	defense	defense	NOUN
ftr-328	144	66	and	and	CCONJ
ftr-328	144	67	educational	educational	ADJ
ftr-328	144	68	fund	fund	NOUN
ftr-328	144	69	,	,	PUNCT
ftr-328	144	70	the	the	DET
ftr-328	144	71	national	national	ADJ
ftr-328	144	72	coalition	coalition	NOUN
ftr-328	144	73	against	against	ADP
ftr-328	144	74	censorship	censorship	NOUN
ftr-328	144	75	and	and	CCONJ
ftr-328	144	76	the	the	DET
ftr-328	144	77	lawyers	lawyer	NOUN
ftr-328	144	78	alliance	alliance	NOUN
ftr-328	144	79	for	for	ADP
ftr-328	144	80	nuclear	nuclear	ADJ
ftr-328	144	81	arms	arm	NOUN
ftr-328	144	82	control	control	NOUN
ftr-328	144	83	.	.	PUNCT
ftr-328	145	1	dennis	dennis	PROPN
ftr-328	145	2	hevesi	hevesi	PROPN
ftr-328	145	3	,	,	PUNCT
ftr-328	145	4	adrian	adrian	PROPN
ftr-328	145	5	dewind	dewind	NOUN
ftr-328	145	6	,	,	PUNCT
ftr-328	145	7	tax	tax	NOUN
ftr-328	145	8	expert	expert	NOUN
ftr-328	145	9	and	and	CCONJ
ftr-328	145	10	human	human	ADJ
ftr-328	145	11	rights	right	NOUN
ftr-328	145	12	watch	watch	NOUN
ftr-328	145	13	founder	founder	NOUN
ftr-328	145	14	,	,	PUNCT
ftr-328	145	15	dies	die	VERB
ftr-328	145	16	at	at	ADP
ftr-328	145	17	95	95	NUM
ftr-328	145	18	,	,	PUNCT
ftr-328	145	19	n.y	n.y	PROPN
ftr-328	145	20	.	.	PROPN
ftr-328	145	21	times	times	PROPN
ftr-328	145	22	,	,	PUNCT
ftr-328	145	23	(	(	PUNCT
ftr-328	145	24	aug	aug	PROPN
ftr-328	145	25	.	.	PROPN
ftr-328	145	26	19	19	NUM
ftr-328	145	27	,	,	PUNCT
ftr-328	145	28	2009	2009	NUM
ftr-328	145	29	)	)	PUNCT
ftr-328	145	30	,	,	PUNCT
ftr-328	145	31	http://www.nytimes.com/2009/08/19/nyregion/	http://www.nytimes.com/2009/08/19/nyregion/	PROPN
ftr-328	145	32	19dewind.html	19dewind.html	NUM
ftr-328	145	33	.	.	PROPN
ftr-328	146	1	23	23	NUM
ftr-328	146	2	.	.	PUNCT
ftr-328	146	3	boris	boris	PROPN
ftr-328	146	4	i.	i.	PROPN
ftr-328	146	5	bittker	bittker	PROPN
ftr-328	146	6	,	,	PUNCT
ftr-328	146	7	professional	professional	ADJ
ftr-328	146	8	responsibility	responsibility	NOUN
ftr-328	146	9	in	in	ADP
ftr-328	146	10	federal	federal	ADJ
ftr-328	146	11	tax	tax	NOUN
ftr-328	146	12	practice	practice	NOUN
ftr-328	146	13	xi	xi	X
ftr-328	146	14	(	(	PUNCT
ftr-328	146	15	1965	1965	NUM
ftr-328	146	16	)	)	PUNCT
ftr-328	147	1	[	[	X
ftr-328	147	2	hereinafter	hereinafter	NOUN
ftr-328	147	3	bittker	bittker	NOUN
ftr-328	147	4	,	,	PUNCT
ftr-328	147	5	professional	professional	ADJ
ftr-328	147	6	responsibility	responsibility	NOUN
ftr-328	147	7	]	]	PUNCT
ftr-328	147	8	.	.	PUNCT
ftr-328	148	1	2012	2012	NUM
ftr-328	148	2	]	]	PUNCT
ftr-328	148	3	legal	legal	ADJ
ftr-328	148	4	ethics	ethic	NOUN
ftr-328	148	5	and	and	CCONJ
ftr-328	148	6	federal	federal	ADJ
ftr-328	148	7	taxes	taxis	NOUN
ftr-328	148	8	7	7	NUM
ftr-328	148	9	law	law	NOUN
ftr-328	148	10	professors	professor	NOUN
ftr-328	148	11	:	:	PUNCT
ftr-328	148	12	professor	professor	PROPN
ftr-328	148	13	john	john	PROPN
ftr-328	148	14	m.	m.	PROPN
ftr-328	148	15	maguire	maguire	PROPN
ftr-328	148	16	(	(	PUNCT
ftr-328	148	17	harvard),24	harvard),24	NOUN
ftr-328	148	18	professor	professor	NOUN
ftr-328	148	19	john	john	PROPN
ftr-328	148	20	potts	potts	PROPN
ftr-328	148	21	barnes	barnes	PROPN
ftr-328	148	22	(	(	PUNCT
ftr-328	148	23	virginia),25	virginia),25	PROPN
ftr-328	148	24	professor	professor	PROPN
ftr-328	148	25	edmond	edmond	PROPN
ftr-328	148	26	cahn	cahn	PROPN
ftr-328	148	27	(	(	PUNCT
ftr-328	148	28	new	new	PROPN
ftr-328	148	29	york	york	PROPN
ftr-328	148	30	university),26	university),26	PROPN
ftr-328	148	31	professor	professor	PROPN
ftr-328	148	32	jerome	jerome	PROPN
ftr-328	148	33	hellerstein	hellerstein	PROPN
ftr-328	148	34	(	(	PUNCT
ftr-328	148	35	new	new	PROPN
ftr-328	148	36	york	york	PROPN
ftr-328	148	37	university),27	university),27	PROPN
ftr-328	148	38	dean	dean	PROPN
ftr-328	148	39	erwin	erwin	PROPN
ftr-328	148	40	n.	n.	PROPN
ftr-328	148	41	griswold	griswold	PROPN
ftr-328	148	42	(	(	PUNCT
ftr-328	148	43	harvard),28	harvard),28	PROPN
ftr-328	148	44	and	and	CCONJ
ftr-328	148	45	professor	professor	PROPN
ftr-328	148	46	boris	boris	PROPN
ftr-328	148	47	bittker	bittker	PROPN
ftr-328	148	48	(	(	PUNCT
ftr-328	148	49	yale	yale	PROPN
ftr-328	148	50	)	)	PUNCT
ftr-328	148	51	,	,	PUNCT
ftr-328	148	52	who	who	PRON
ftr-328	148	53	authored	author	VERB
ftr-328	148	54	more	more	ADJ
ftr-328	148	55	than	than	ADP
ftr-328	148	56	15	15	NUM
ftr-328	148	57	books	book	NOUN
ftr-328	148	58	and	and	CCONJ
ftr-328	148	59	whose	whose	DET
ftr-328	148	60	name	name	NOUN
ftr-328	148	61	is	be	AUX
ftr-328	148	62	a	a	DET
ftr-328	148	63	contemporary	contemporary	ADJ
ftr-328	148	64	synonym	synonym	NOUN
ftr-328	148	65	for	for	ADP
ftr-328	148	66	tax	tax	NOUN
ftr-328	148	67	treatises.29	treatises.29	NOUN
ftr-328	148	68	many	many	ADJ
ftr-328	148	69	of	of	ADP
ftr-328	148	70	these	these	DET
ftr-328	148	71	writers	writer	NOUN
ftr-328	148	72	were	be	AUX
ftr-328	148	73	also	also	ADV
ftr-328	148	74	significantly	significantly	ADV
ftr-328	148	75	involved	involve	VERB
ftr-328	148	76	in	in	ADP
ftr-328	148	77	government	government	NOUN
ftr-328	148	78	,	,	PUNCT
ftr-328	148	79	politics	politic	NOUN
ftr-328	148	80	,	,	PUNCT
ftr-328	148	81	and	and	CCONJ
ftr-328	148	82	the	the	DET
ftr-328	148	83	social	social	ADJ
ftr-328	148	84	and	and	CCONJ
ftr-328	148	85	legal	legal	ADJ
ftr-328	148	86	movements	movement	NOUN
ftr-328	148	87	of	of	ADP
ftr-328	148	88	the	the	DET
ftr-328	148	89	day	day	NOUN
ftr-328	148	90	.	.	PUNCT
ftr-328	149	1	randolph	randolph	PROPN
ftr-328	149	2	e.	e.	PROPN
ftr-328	149	3	paul	paul	PROPN
ftr-328	149	4	was	be	AUX
ftr-328	149	5	one	one	NUM
ftr-328	149	6	of	of	ADP
ftr-328	149	7	the	the	DET
ftr-328	149	8	most	most	ADV
ftr-328	149	9	influential	influential	ADJ
ftr-328	149	10	tax	tax	NOUN
ftr-328	149	11	advisors	advisor	NOUN
ftr-328	149	12	to	to	ADP
ftr-328	149	13	president	president	PROPN
ftr-328	149	14	roosevelt	roosevelt	PROPN
ftr-328	149	15	,	,	PUNCT
ftr-328	149	16	arguing	argue	VERB
ftr-328	149	17	the	the	DET
ftr-328	149	18	adoption	adoption	NOUN
ftr-328	149	19	of	of	ADP
ftr-328	149	20	a	a	DET
ftr-328	149	21	keynesian	keynesian	ADJ
ftr-328	149	22	approach	approach	NOUN
ftr-328	149	23	to	to	ADP
ftr-328	149	24	regulating	regulate	VERB
ftr-328	149	25	the	the	DET
ftr-328	149	26	economy	economy	NOUN
ftr-328	149	27	through	through	ADP
ftr-328	149	28	tax	tax	NOUN
ftr-328	149	29	policy.30	policy.30	NOUN
ftr-328	149	30	norris	norris	PROPN
ftr-328	149	31	darrell	darrell	PROPN
ftr-328	149	32	was	be	AUX
ftr-328	149	33	president	president	NOUN
ftr-328	149	34	of	of	ADP
ftr-328	149	35	the	the	DET
ftr-328	149	36	american	american	PROPN
ftr-328	149	37	law	law	PROPN
ftr-328	149	38	institute	institute	NOUN
ftr-328	149	39	for	for	ADP
ftr-328	149	40	15	15	NUM
ftr-328	149	41	years	year	NOUN
ftr-328	149	42	and	and	CCONJ
ftr-328	149	43	also	also	ADV
ftr-328	149	44	worked	work	VERB
ftr-328	149	45	on	on	ADP
ftr-328	149	46	the	the	DET
ftr-328	149	47	groundwork	groundwork	NOUN
ftr-328	149	48	for	for	ADP
ftr-328	149	49	the	the	DET
ftr-328	149	50	internal	internal	ADJ
ftr-328	149	51	revenue	revenue	NOUN
ftr-328	149	52	code	code	NOUN
ftr-328	149	53	of	of	ADP
ftr-328	149	54	1954.31	1954.31	NUM
ftr-328	149	55	mortimer	mortimer	PROPN
ftr-328	149	56	m.	m.	PROPN
ftr-328	149	57	caplin	caplin	PROPN
ftr-328	149	58	was	be	AUX
ftr-328	149	59	the	the	DET
ftr-328	149	60	commissioner	commissioner	NOUN
ftr-328	149	61	of	of	ADP
ftr-328	149	62	the	the	DET
ftr-328	149	63	internal	internal	ADJ
ftr-328	149	64	revenue	revenue	NOUN
ftr-328	149	65	service	service	NOUN
ftr-328	149	66	under	under	ADP
ftr-328	149	67	john	john	PROPN
ftr-328	149	68	f.	f.	PROPN
ftr-328	149	69	kennedy	kennedy	PROPN
ftr-328	149	70	,	,	PUNCT
ftr-328	149	71	during	during	ADP
ftr-328	149	72	a	a	DET
ftr-328	149	73	time	time	NOUN
ftr-328	149	74	of	of	ADP
ftr-328	149	75	significant	significant	ADJ
ftr-328	149	76	tax	tax	NOUN
ftr-328	149	77	reform.32	reform.32	PROPN
ftr-328	149	78	dean	dean	PROPN
ftr-328	149	79	erwin	erwin	PROPN
ftr-328	149	80	n.	n.	PROPN
ftr-328	149	81	griswold	griswold	PROPN
ftr-328	149	82	joined	join	VERB
ftr-328	149	83	the	the	DET
ftr-328	149	84	lyndon	lyndon	PROPN
ftr-328	149	85	b.	b.	PROPN
ftr-328	149	86	johnson	johnson	PROPN
ftr-328	149	87	administration	administration	PROPN
ftr-328	149	88	as	as	ADP
ftr-328	149	89	solicitor	solicitor	PROPN
ftr-328	149	90	general	general	PROPN
ftr-328	149	91	,	,	PUNCT
ftr-328	149	92	and	and	CCONJ
ftr-328	149	93	then	then	ADV
ftr-328	149	94	continued	continue	VERB
ftr-328	149	95	as	as	ADP
ftr-328	149	96	solicitor	solicitor	PROPN
ftr-328	149	97	general	general	PROPN
ftr-328	149	98	in	in	ADP
ftr-328	149	99	the	the	DET
ftr-328	149	100	richard	richard	PROPN
ftr-328	149	101	m.	m.	PROPN
ftr-328	149	102	nixon	nixon	PROPN
ftr-328	149	103	administration	administration	PROPN
ftr-328	149	104	,	,	PUNCT
ftr-328	149	105	eventually	eventually	ADV
ftr-328	149	106	arguing	argue	VERB
ftr-328	149	107	over	over	ADP
ftr-328	149	108	100	100	NUM
ftr-328	149	109	cases	case	NOUN
ftr-328	149	110	before	before	ADP
ftr-328	149	111	the	the	DET
ftr-328	149	112	supreme	supreme	PROPN
ftr-328	149	113	court	court	PROPN
ftr-328	149	114	(	(	PUNCT
ftr-328	149	115	including	include	VERB
ftr-328	149	116	the	the	DET
ftr-328	149	117	pentagon	pentagon	PROPN
ftr-328	149	118	24	24	NUM
ftr-328	149	119	.	.	PUNCT
ftr-328	150	1	john	john	PROPN
ftr-328	150	2	m.	m.	PROPN
ftr-328	150	3	maguire	maguire	PROPN
ftr-328	150	4	,	,	PUNCT
ftr-328	150	5	conscience	conscience	NOUN
ftr-328	150	6	and	and	CCONJ
ftr-328	150	7	propriety	propriety	NOUN
ftr-328	150	8	in	in	ADP
ftr-328	150	9	lawyer	lawyer	NOUN
ftr-328	150	10	’s	’s	PART
ftr-328	150	11	tax	tax	NOUN
ftr-328	150	12	practice	practice	NOUN
ftr-328	150	13	,	,	PUNCT
ftr-328	150	14	13	13	NUM
ftr-328	150	15	tax	tax	NOUN
ftr-328	150	16	l.	l.	PROPN
ftr-328	150	17	rev	rev	PROPN
ftr-328	150	18	.	.	PROPN
ftr-328	150	19	27	27	NUM
ftr-328	150	20	(	(	PUNCT
ftr-328	150	21	1957	1957	NUM
ftr-328	150	22	)	)	PUNCT
ftr-328	151	1	[	[	X
ftr-328	151	2	hereinafter	hereinafter	NOUN
ftr-328	151	3	maguire	maguire	NOUN
ftr-328	151	4	,	,	PUNCT
ftr-328	151	5	conscience	conscience	NOUN
ftr-328	151	6	and	and	CCONJ
ftr-328	151	7	propriety	propriety	NOUN
ftr-328	151	8	]	]	PUNCT
ftr-328	151	9	.	.	PUNCT
ftr-328	152	1	25	25	NUM
ftr-328	152	2	.	.	PUNCT
ftr-328	153	1	john	john	PROPN
ftr-328	153	2	potts	potts	PROPN
ftr-328	153	3	barnes	barnes	PROPN
ftr-328	153	4	,	,	PUNCT
ftr-328	153	5	the	the	DET
ftr-328	153	6	lawyer	lawyer	NOUN
ftr-328	153	7	and	and	CCONJ
ftr-328	153	8	the	the	DET
ftr-328	153	9	voluntary	voluntary	ADJ
ftr-328	153	10	assessment	assessment	NOUN
ftr-328	153	11	system	system	NOUN
ftr-328	153	12	,	,	PUNCT
ftr-328	153	13	40	40	NUM
ftr-328	153	14	taxes	taxis	NOUN
ftr-328	153	15	1034	1034	NUM
ftr-328	153	16	(	(	PUNCT
ftr-328	153	17	1962	1962	NUM
ftr-328	153	18	)	)	PUNCT
ftr-328	154	1	[	[	X
ftr-328	154	2	hereinafter	hereinafter	NOUN
ftr-328	154	3	barnes	barne	NOUN
ftr-328	154	4	,	,	PUNCT
ftr-328	154	5	voluntary	voluntary	ADJ
ftr-328	154	6	assessment	assessment	NOUN
ftr-328	154	7	system	system	NOUN
ftr-328	154	8	]	]	PUNCT
ftr-328	154	9	.	.	PUNCT
ftr-328	155	1	26	26	NUM
ftr-328	155	2	.	.	PUNCT
ftr-328	156	1	see	see	VERB
ftr-328	156	2	cahn	cahn	NOUN
ftr-328	156	3	et	et	PROPN
ftr-328	156	4	al	al	PROPN
ftr-328	156	5	.	.	PROPN
ftr-328	156	6	,	,	PUNCT
ftr-328	156	7	ethical	ethical	ADJ
ftr-328	156	8	problems	problem	NOUN
ftr-328	156	9	,	,	PUNCT
ftr-328	156	10	supra	supra	PROPN
ftr-328	156	11	note	note	NOUN
ftr-328	156	12	1	1	X
ftr-328	156	13	.	.	PUNCT
ftr-328	157	1	see	see	VERB
ftr-328	157	2	also	also	ADV
ftr-328	157	3	edmond	edmond	PROPN
ftr-328	157	4	n.	n.	PROPN
ftr-328	157	5	cahn	cahn	PROPN
ftr-328	157	6	et	et	PROPN
ftr-328	157	7	al	al	PROPN
ftr-328	157	8	.	.	PROPN
ftr-328	157	9	,	,	PUNCT
ftr-328	157	10	what	what	PRON
ftr-328	157	11	makes	make	VERB
ftr-328	157	12	a	a	DET
ftr-328	157	13	successful	successful	ADJ
ftr-328	157	14	tax	tax	NOUN
ftr-328	157	15	lawyer	lawyer	NOUN
ftr-328	157	16	?	?	PUNCT
ftr-328	158	1	a	a	DET
ftr-328	158	2	tax	tax	NOUN
ftr-328	158	3	law	law	NOUN
ftr-328	158	4	review	review	NOUN
ftr-328	158	5	symposium	symposium	NOUN
ftr-328	158	6	,	,	PUNCT
ftr-328	158	7	7	7	NUM
ftr-328	158	8	tax	tax	NOUN
ftr-328	158	9	l.	l.	PROPN
ftr-328	158	10	rev	rev	PROPN
ftr-328	158	11	.	.	PROPN
ftr-328	158	12	1	1	NUM
ftr-328	158	13	(	(	PUNCT
ftr-328	158	14	1951	1951	NUM
ftr-328	158	15	)	)	PUNCT
ftr-328	159	1	[	[	X
ftr-328	159	2	hereinafter	hereinafter	NOUN
ftr-328	159	3	cahn	cahn	NOUN
ftr-328	159	4	et	et	PROPN
ftr-328	159	5	al	al	PROPN
ftr-328	159	6	.	.	PROPN
ftr-328	159	7	,	,	PUNCT
ftr-328	159	8	successful	successful	ADJ
ftr-328	159	9	tax	tax	NOUN
ftr-328	159	10	lawyer	lawyer	NOUN
ftr-328	159	11	]	]	PUNCT
ftr-328	159	12	.	.	PUNCT
ftr-328	160	1	27	27	NUM
ftr-328	160	2	.	.	PUNCT
ftr-328	161	1	see	see	VERB
ftr-328	161	2	cahn	cahn	NOUN
ftr-328	161	3	et	et	PROPN
ftr-328	161	4	al	al	PROPN
ftr-328	161	5	.	.	PROPN
ftr-328	161	6	,	,	PUNCT
ftr-328	161	7	ethical	ethical	ADJ
ftr-328	161	8	problems	problem	NOUN
ftr-328	161	9	,	,	PUNCT
ftr-328	161	10	supra	supra	PROPN
ftr-328	161	11	note	note	PROPN
ftr-328	161	12	1	1	NUM
ftr-328	161	13	,	,	PUNCT
ftr-328	161	14	at	at	ADP
ftr-328	161	15	4	4	NUM
ftr-328	161	16	.	.	PUNCT
ftr-328	162	1	(	(	PUNCT
ftr-328	162	2	mr	mr	PROPN
ftr-328	162	3	.	.	PROPN
ftr-328	162	4	hellerstein	hellerstein	PROPN
ftr-328	162	5	contributed	contribute	VERB
ftr-328	162	6	a	a	DET
ftr-328	162	7	paper	paper	NOUN
ftr-328	162	8	entitled	entitle	VERB
ftr-328	162	9	“	"	PUNCT
ftr-328	162	10	ethical	ethical	ADJ
ftr-328	162	11	problems	problem	NOUN
ftr-328	162	12	in	in	ADP
ftr-328	162	13	office	office	NOUN
ftr-328	162	14	counseling	counseling	NOUN
ftr-328	162	15	”	"	PUNCT
ftr-328	162	16	at	at	ADP
ftr-328	162	17	the	the	DET
ftr-328	162	18	symposium	symposium	NOUN
ftr-328	162	19	banquet	banquet	NOUN
ftr-328	162	20	)	)	PUNCT
ftr-328	162	21	.	.	PUNCT
ftr-328	163	1	28	28	NUM
ftr-328	163	2	.	.	PUNCT
ftr-328	164	1	see	see	VERB
ftr-328	164	2	erwin	erwin	PROPN
ftr-328	164	3	n.	n.	PROPN
ftr-328	164	4	griswold	griswold	PROPN
ftr-328	164	5	,	,	PUNCT
ftr-328	164	6	the	the	DET
ftr-328	164	7	blessings	blessing	NOUN
ftr-328	164	8	of	of	ADP
ftr-328	164	9	taxation	taxation	NOUN
ftr-328	164	10	:	:	PUNCT
ftr-328	164	11	recent	recent	ADJ
ftr-328	164	12	trends	trend	NOUN
ftr-328	164	13	in	in	ADP
ftr-328	164	14	the	the	DET
ftr-328	164	15	law	law	NOUN
ftr-328	164	16	of	of	ADP
ftr-328	164	17	federal	federal	ADJ
ftr-328	164	18	taxation	taxation	NOUN
ftr-328	164	19	,	,	PUNCT
ftr-328	164	20	a.b.a	a.b.a	X
ftr-328	164	21	.	.	PUNCT
ftr-328	165	1	j.	j.	PROPN
ftr-328	165	2	,	,	PUNCT
ftr-328	165	3	dec	dec	PROPN
ftr-328	165	4	.	.	PROPN
ftr-328	165	5	1950	1950	NUM
ftr-328	165	6	,	,	PUNCT
ftr-328	165	7	at	at	ADP
ftr-328	165	8	999	999	NUM
ftr-328	165	9	[	[	X
ftr-328	165	10	hereinafter	hereinafter	NOUN
ftr-328	165	11	griswold	griswold	NOUN
ftr-328	165	12	,	,	PUNCT
ftr-328	165	13	blessings	blessing	NOUN
ftr-328	165	14	of	of	ADP
ftr-328	165	15	taxation	taxation	NOUN
ftr-328	165	16	]	]	PUNCT
ftr-328	165	17	.	.	PUNCT
ftr-328	166	1	29	29	NUM
ftr-328	166	2	.	.	X
ftr-328	166	3	bittker	bittker	PROPN
ftr-328	166	4	,	,	PUNCT
ftr-328	166	5	professional	professional	ADJ
ftr-328	166	6	responsibility	responsibility	NOUN
ftr-328	166	7	,	,	PUNCT
ftr-328	166	8	supra	supra	PROPN
ftr-328	166	9	note	note	NOUN
ftr-328	166	10	23	23	NUM
ftr-328	166	11	.	.	PUNCT
ftr-328	167	1	for	for	ADP
ftr-328	167	2	tax	tax	NOUN
ftr-328	167	3	lawyers	lawyer	NOUN
ftr-328	167	4	,	,	PUNCT
ftr-328	167	5	professor	professor	NOUN
ftr-328	167	6	bittker	bittker	NOUN
ftr-328	167	7	needs	need	VERB
ftr-328	167	8	no	no	DET
ftr-328	167	9	footnoted	footnoted	ADJ
ftr-328	167	10	introduction	introduction	NOUN
ftr-328	167	11	.	.	PUNCT
ftr-328	168	1	he	he	PRON
ftr-328	168	2	wrote	write	VERB
ftr-328	168	3	over	over	ADP
ftr-328	168	4	100	100	NUM
ftr-328	168	5	articles	article	NOUN
ftr-328	168	6	and	and	CCONJ
ftr-328	168	7	at	at	ADP
ftr-328	168	8	least	least	ADJ
ftr-328	168	9	15	15	NUM
ftr-328	168	10	books	book	NOUN
ftr-328	168	11	.	.	PUNCT
ftr-328	169	1	however	however	ADV
ftr-328	169	2	,	,	PUNCT
ftr-328	169	3	his	his	PRON
ftr-328	169	4	focus	focus	NOUN
ftr-328	169	5	was	be	AUX
ftr-328	169	6	always	always	ADV
ftr-328	169	7	on	on	ADP
ftr-328	169	8	his	his	PRON
ftr-328	169	9	students	student	NOUN
ftr-328	169	10	.	.	PUNCT
ftr-328	170	1	at	at	ADP
ftr-328	170	2	one	one	NUM
ftr-328	170	3	point	point	NOUN
ftr-328	170	4	he	he	PRON
ftr-328	170	5	even	even	ADV
ftr-328	170	6	told	tell	VERB
ftr-328	170	7	the	the	DET
ftr-328	170	8	shah	shah	NOUN
ftr-328	170	9	of	of	ADP
ftr-328	170	10	iran	iran	PROPN
ftr-328	170	11	that	that	PRON
ftr-328	170	12	he	he	PRON
ftr-328	170	13	could	could	AUX
ftr-328	170	14	not	not	PART
ftr-328	170	15	work	work	VERB
ftr-328	170	16	on	on	ADP
ftr-328	170	17	his	his	PRON
ftr-328	170	18	tax	tax	NOUN
ftr-328	170	19	case	case	NOUN
ftr-328	170	20	,	,	PUNCT
ftr-328	170	21	no	no	ADV
ftr-328	170	22	matter	matter	ADV
ftr-328	170	23	what	what	PRON
ftr-328	170	24	the	the	DET
ftr-328	170	25	pay	pay	NOUN
ftr-328	170	26	,	,	PUNCT
ftr-328	170	27	until	until	ADP
ftr-328	170	28	after	after	ADP
ftr-328	170	29	the	the	DET
ftr-328	170	30	current	current	ADJ
ftr-328	170	31	semester	semester	NOUN
ftr-328	170	32	.	.	PUNCT
ftr-328	171	1	he	he	PRON
ftr-328	171	2	began	begin	VERB
ftr-328	171	3	his	his	PRON
ftr-328	171	4	teaching	teaching	NOUN
ftr-328	171	5	career	career	NOUN
ftr-328	171	6	at	at	ADP
ftr-328	171	7	yale	yale	PROPN
ftr-328	171	8	law	law	PROPN
ftr-328	171	9	school	school	NOUN
ftr-328	171	10	only	only	ADV
ftr-328	171	11	four	four	NUM
ftr-328	171	12	years	year	NOUN
ftr-328	171	13	after	after	ADP
ftr-328	171	14	graduating	graduate	VERB
ftr-328	171	15	from	from	ADP
ftr-328	171	16	the	the	DET
ftr-328	171	17	school	school	NOUN
ftr-328	171	18	.	.	PUNCT
ftr-328	172	1	professor	professor	NOUN
ftr-328	172	2	bittker	bittker	NOUN
ftr-328	172	3	was	be	AUX
ftr-328	172	4	also	also	ADV
ftr-328	172	5	an	an	DET
ftr-328	172	6	environmentalist	environmentalist	NOUN
ftr-328	172	7	who	who	PRON
ftr-328	172	8	served	serve	VERB
ftr-328	172	9	many	many	ADJ
ftr-328	172	10	years	year	NOUN
ftr-328	172	11	as	as	ADP
ftr-328	172	12	a	a	DET
ftr-328	172	13	trustee	trustee	NOUN
ftr-328	172	14	with	with	ADP
ftr-328	172	15	the	the	DET
ftr-328	172	16	natural	natural	ADJ
ftr-328	172	17	resources	resource	NOUN
ftr-328	172	18	defense	defense	NOUN
ftr-328	172	19	council	council	PROPN
ftr-328	172	20	,	,	PUNCT
ftr-328	172	21	an	an	DET
ftr-328	172	22	avid	avid	NOUN
ftr-328	172	23	adventurer	adventurer	NOUN
ftr-328	172	24	,	,	PUNCT
ftr-328	172	25	and	and	CCONJ
ftr-328	172	26	tremendous	tremendous	ADJ
ftr-328	172	27	photographer	photographer	NOUN
ftr-328	172	28	.	.	PUNCT
ftr-328	173	1	see	see	VERB
ftr-328	173	2	yale	yale	PROPN
ftr-328	173	3	law	law	PROPN
ftr-328	173	4	report	report	NOUN
ftr-328	173	5	,	,	PUNCT
ftr-328	173	6	boris	boris	PROPN
ftr-328	173	7	i.	i.	PROPN
ftr-328	173	8	bittker	bittker	PROPN
ftr-328	173	9	1916	1916	NUM
ftr-328	173	10	–	–	PUNCT
ftr-328	173	11	2005	2005	NUM
ftr-328	173	12	,	,	PUNCT
ftr-328	174	1	http://www.law.yale.edu/	http://www.law.yale.edu/	PROPN
ftr-328	174	2	ylr	ylr	PROPN
ftr-328	174	3	/	/	SYM
ftr-328	174	4	pdfs	pdfs	NOUN
ftr-328	174	5	/	/	SYM
ftr-328	174	6	v53	v53	ADV
ftr-328	174	7	-	-	PUNCT
ftr-328	174	8	1/531bittker.pdf	1/531bittker.pdf	PROPN
ftr-328	174	9	(	(	PUNCT
ftr-328	174	10	last	last	ADV
ftr-328	174	11	visited	visit	VERB
ftr-328	174	12	jan	jan	PROPN
ftr-328	174	13	.	.	PROPN
ftr-328	174	14	16	16	NUM
ftr-328	174	15	,	,	PUNCT
ftr-328	174	16	2011	2011	NUM
ftr-328	174	17	)	)	PUNCT
ftr-328	174	18	.	.	PUNCT
ftr-328	175	1	30	30	NUM
ftr-328	175	2	.	.	PUNCT
ftr-328	176	1	see	see	VERB
ftr-328	176	2	tax	tax	NOUN
ftr-328	176	3	history	history	NOUN
ftr-328	176	4	project	project	NOUN
ftr-328	176	5	,	,	PUNCT
ftr-328	176	6	supra	supra	PROPN
ftr-328	176	7	note	note	PROPN
ftr-328	176	8	18	18	NUM
ftr-328	176	9	.	.	NOUN
ftr-328	176	10	31	31	NUM
ftr-328	176	11	.	.	PUNCT
ftr-328	177	1	see	see	VERB
ftr-328	177	2	n.y	n.y	PROPN
ftr-328	177	3	.	.	PROPN
ftr-328	177	4	times	times	PROPN
ftr-328	177	5	,	,	PUNCT
ftr-328	177	6	supra	supra	PROPN
ftr-328	177	7	note	note	NOUN
ftr-328	177	8	21	21	NUM
ftr-328	177	9	.	.	PUNCT
ftr-328	178	1	32	32	NUM
ftr-328	178	2	.	.	PUNCT
ftr-328	179	1	see	see	VERB
ftr-328	179	2	virginia	virginia	PROPN
ftr-328	179	3	law	law	PROPN
ftr-328	179	4	,	,	PUNCT
ftr-328	179	5	supra	supra	PROPN
ftr-328	179	6	note	note	NOUN
ftr-328	179	7	19	19	NUM
ftr-328	179	8	.	.	NOUN
ftr-328	179	9	8	8	NUM
ftr-328	179	10	florida	florida	PROPN
ftr-328	179	11	tax	tax	NOUN
ftr-328	179	12	review	review	NOUN
ftr-328	180	1	[	[	X
ftr-328	180	2	vol	vol	NOUN
ftr-328	180	3	.	.	PUNCT
ftr-328	181	1	12:1	12:1	NUM
ftr-328	181	2	papers	paper	NOUN
ftr-328	181	3	case).33	case).33	PROPN
ftr-328	181	4	merle	merle	PROPN
ftr-328	181	5	h.	h.	PROPN
ftr-328	181	6	miller	miller	PROPN
ftr-328	181	7	was	be	AUX
ftr-328	181	8	a	a	DET
ftr-328	181	9	founder	founder	NOUN
ftr-328	181	10	of	of	ADP
ftr-328	181	11	the	the	DET
ftr-328	181	12	american	american	ADJ
ftr-328	181	13	civil	civil	PROPN
ftr-328	181	14	liberties	liberties	PROPN
ftr-328	181	15	union	union	PROPN
ftr-328	181	16	in	in	ADP
ftr-328	181	17	indianapolis.34	indianapolis.34	ADJ
ftr-328	181	18	adrian	adrian	PROPN
ftr-328	181	19	dewind	dewind	NOUN
ftr-328	181	20	was	be	AUX
ftr-328	181	21	a	a	DET
ftr-328	181	22	founder	founder	NOUN
ftr-328	181	23	of	of	ADP
ftr-328	181	24	human	human	ADJ
ftr-328	181	25	rights	right	NOUN
ftr-328	181	26	watch	watch	NOUN
ftr-328	181	27	and	and	CCONJ
ftr-328	181	28	served	serve	VERB
ftr-328	181	29	on	on	ADP
ftr-328	181	30	the	the	DET
ftr-328	181	31	boards	board	NOUN
ftr-328	181	32	of	of	ADP
ftr-328	181	33	the	the	DET
ftr-328	181	34	naacp	naacp	PROPN
ftr-328	181	35	legal	legal	ADJ
ftr-328	181	36	defense	defense	NOUN
ftr-328	181	37	and	and	CCONJ
ftr-328	181	38	educational	educational	ADJ
ftr-328	181	39	fund	fund	NOUN
ftr-328	181	40	,	,	PUNCT
ftr-328	181	41	the	the	DET
ftr-328	181	42	national	national	ADJ
ftr-328	181	43	coalition	coalition	NOUN
ftr-328	181	44	against	against	ADP
ftr-328	181	45	censorship	censorship	NOUN
ftr-328	181	46	and	and	CCONJ
ftr-328	181	47	the	the	DET
ftr-328	181	48	lawyers	lawyer	NOUN
ftr-328	181	49	alliance	alliance	NOUN
ftr-328	181	50	for	for	ADP
ftr-328	181	51	nuclear	nuclear	ADJ
ftr-328	181	52	arms	arm	NOUN
ftr-328	181	53	control.35	control.35	NOUN
ftr-328	181	54	professor	professor	PROPN
ftr-328	181	55	boris	boris	PROPN
ftr-328	181	56	bittker	bittker	PROPN
ftr-328	181	57	was	be	AUX
ftr-328	181	58	a	a	DET
ftr-328	181	59	trustee	trustee	NOUN
ftr-328	181	60	with	with	ADP
ftr-328	181	61	the	the	DET
ftr-328	181	62	natural	natural	ADJ
ftr-328	181	63	resources	resource	NOUN
ftr-328	181	64	defense	defense	NOUN
ftr-328	181	65	council36	council36	NOUN
ftr-328	181	66	and	and	CCONJ
ftr-328	181	67	professor	professor	PROPN
ftr-328	181	68	edmond	edmond	PROPN
ftr-328	181	69	cahn	cahn	PROPN
ftr-328	181	70	wrote	write	VERB
ftr-328	181	71	broadly	broadly	ADV
ftr-328	181	72	,	,	PUNCT
ftr-328	181	73	authoring	author	VERB
ftr-328	181	74	books	book	NOUN
ftr-328	181	75	such	such	ADJ
ftr-328	181	76	as	as	ADP
ftr-328	181	77	the	the	DET
ftr-328	181	78	sense	sense	NOUN
ftr-328	181	79	of	of	ADP
ftr-328	181	80	injustice	injustice	NOUN
ftr-328	181	81	—	—	PUNCT
ftr-328	181	82	an	an	DET
ftr-328	181	83	anthropocentric	anthropocentric	ADJ
ftr-328	181	84	view	view	NOUN
ftr-328	181	85	of	of	ADP
ftr-328	181	86	the	the	DET
ftr-328	181	87	law	law	NOUN
ftr-328	181	88	(	(	PUNCT
ftr-328	181	89	new	new	PROPN
ftr-328	181	90	york	york	PROPN
ftr-328	181	91	university	university	PROPN
ftr-328	181	92	press	press	NOUN
ftr-328	181	93	,	,	PUNCT
ftr-328	181	94	1949	1949	NUM
ftr-328	181	95	)	)	PUNCT
ftr-328	181	96	,	,	PUNCT
ftr-328	181	97	the	the	DET
ftr-328	181	98	moral	moral	ADJ
ftr-328	181	99	decision	decision	NOUN
ftr-328	181	100	—	—	PUNCT
ftr-328	181	101	right	right	ADJ
ftr-328	181	102	and	and	CCONJ
ftr-328	181	103	wrong	wrong	ADJ
ftr-328	181	104	in	in	ADP
ftr-328	181	105	light	light	NOUN
ftr-328	181	106	of	of	ADP
ftr-328	181	107	american	american	ADJ
ftr-328	181	108	law	law	PROPN
ftr-328	181	109	(	(	PUNCT
ftr-328	181	110	indiana	indiana	PROPN
ftr-328	181	111	university	university	PROPN
ftr-328	181	112	press	press	NOUN
ftr-328	181	113	,	,	PUNCT
ftr-328	181	114	1955	1955	NUM
ftr-328	181	115	)	)	PUNCT
ftr-328	181	116	,	,	PUNCT
ftr-328	181	117	and	and	CCONJ
ftr-328	181	118	the	the	DET
ftr-328	181	119	predicament	predicament	NOUN
ftr-328	181	120	of	of	ADP
ftr-328	181	121	democratic	democratic	ADJ
ftr-328	181	122	men	man	NOUN
ftr-328	181	123	(	(	PUNCT
ftr-328	181	124	macmillan	macmillan	PROPN
ftr-328	181	125	company	company	NOUN
ftr-328	181	126	,	,	PUNCT
ftr-328	181	127	1961	1961	NUM
ftr-328	181	128	)	)	PUNCT
ftr-328	181	129	.	.	PUNCT
ftr-328	182	1	b.	b.	PROPN
ftr-328	182	2	philosophical	philosophical	ADJ
ftr-328	182	3	professionalism	professionalism	NOUN
ftr-328	182	4	the	the	DET
ftr-328	182	5	tax	tax	NOUN
ftr-328	182	6	bar	bar	NOUN
ftr-328	182	7	of	of	ADP
ftr-328	182	8	this	this	DET
ftr-328	182	9	time	time	NOUN
ftr-328	182	10	evidenced	evidence	VERB
ftr-328	182	11	a	a	DET
ftr-328	182	12	remarkable	remarkable	ADJ
ftr-328	182	13	philosophical	philosophical	ADJ
ftr-328	182	14	sensitivity	sensitivity	NOUN
ftr-328	182	15	.	.	PUNCT
ftr-328	183	1	in	in	ADP
ftr-328	183	2	1949	1949	NUM
ftr-328	183	3	,	,	PUNCT
ftr-328	183	4	for	for	ADP
ftr-328	183	5	example	example	NOUN
ftr-328	183	6	,	,	PUNCT
ftr-328	183	7	the	the	DET
ftr-328	183	8	committee	committee	NOUN
ftr-328	183	9	on	on	ADP
ftr-328	183	10	state	state	NOUN
ftr-328	183	11	and	and	CCONJ
ftr-328	183	12	federal	federal	ADJ
ftr-328	183	13	taxation	taxation	NOUN
ftr-328	183	14	of	of	ADP
ftr-328	183	15	real	real	ADJ
ftr-328	183	16	property	property	NOUN
ftr-328	183	17	,	,	PUNCT
ftr-328	183	18	probate	probate	NOUN
ftr-328	183	19	and	and	CCONJ
ftr-328	183	20	trust	trust	NOUN
ftr-328	183	21	law	law	NOUN
ftr-328	183	22	of	of	ADP
ftr-328	183	23	the	the	DET
ftr-328	183	24	american	american	PROPN
ftr-328	183	25	bar	bar	PROPN
ftr-328	183	26	association	association	NOUN
ftr-328	183	27	issued	issue	VERB
ftr-328	183	28	a	a	DET
ftr-328	183	29	report	report	NOUN
ftr-328	183	30	on	on	ADP
ftr-328	183	31	the	the	DET
ftr-328	183	32	importance	importance	NOUN
ftr-328	183	33	of	of	ADP
ftr-328	183	34	natural	natural	ADJ
ftr-328	183	35	law	law	NOUN
ftr-328	183	36	for	for	ADP
ftr-328	183	37	tax	tax	NOUN
ftr-328	183	38	jurisprudence.37	jurisprudence.37	NOUN
ftr-328	183	39	the	the	DET
ftr-328	183	40	report	report	NOUN
ftr-328	183	41	began	begin	VERB
ftr-328	183	42	:	:	PUNCT
ftr-328	184	1	[	[	X
ftr-328	184	2	t]axation	t]axation	NOUN
ftr-328	184	3	both	both	PRON
ftr-328	184	4	in	in	ADP
ftr-328	184	5	its	its	PRON
ftr-328	184	6	purpose	purpose	NOUN
ftr-328	184	7	and	and	CCONJ
ftr-328	184	8	its	its	PRON
ftr-328	184	9	method	method	NOUN
ftr-328	184	10	,	,	PUNCT
ftr-328	184	11	is	be	AUX
ftr-328	184	12	at	at	ADP
ftr-328	184	13	once	once	ADV
ftr-328	184	14	a	a	DET
ftr-328	184	15	function	function	NOUN
ftr-328	184	16	of	of	ADP
ftr-328	184	17	government	government	NOUN
ftr-328	184	18	,	,	PUNCT
ftr-328	184	19	and	and	CCONJ
ftr-328	184	20	,	,	PUNCT
ftr-328	184	21	under	under	ADP
ftr-328	184	22	a	a	DET
ftr-328	184	23	philosophy	philosophy	NOUN
ftr-328	184	24	of	of	ADP
ftr-328	184	25	government	government	NOUN
ftr-328	184	26	by	by	ADP
ftr-328	184	27	law	law	NOUN
ftr-328	184	28	rather	rather	ADV
ftr-328	184	29	than	than	ADP
ftr-328	184	30	by	by	ADP
ftr-328	184	31	men	man	NOUN
ftr-328	184	32	,	,	PUNCT
ftr-328	184	33	a	a	DET
ftr-328	184	34	process	process	NOUN
ftr-328	184	35	of	of	ADP
ftr-328	184	36	law	law	NOUN
ftr-328	184	37	.	.	PUNCT
ftr-328	185	1	as	as	ADP
ftr-328	185	2	a	a	DET
ftr-328	185	3	function	function	NOUN
ftr-328	185	4	of	of	ADP
ftr-328	185	5	government	government	NOUN
ftr-328	185	6	,	,	PUNCT
ftr-328	185	7	taxation	taxation	NOUN
ftr-328	185	8	,	,	PUNCT
ftr-328	185	9	therefore	therefore	ADV
ftr-328	185	10	,	,	PUNCT
ftr-328	185	11	of	of	ADP
ftr-328	185	12	necessity	necessity	NOUN
ftr-328	185	13	finds	find	VERB
ftr-328	185	14	roots	root	NOUN
ftr-328	185	15	and	and	CCONJ
ftr-328	185	16	justification	justification	NOUN
ftr-328	185	17	in	in	ADP
ftr-328	185	18	the	the	DET
ftr-328	185	19	philosophy	philosophy	NOUN
ftr-328	185	20	of	of	ADP
ftr-328	185	21	government	government	NOUN
ftr-328	185	22	.	.	PUNCT
ftr-328	186	1	as	as	ADP
ftr-328	186	2	a	a	DET
ftr-328	186	3	process	process	NOUN
ftr-328	186	4	of	of	ADP
ftr-328	186	5	law	law	NOUN
ftr-328	186	6	by	by	ADP
ftr-328	186	7	which	which	PRON
ftr-328	186	8	it	it	PRON
ftr-328	186	9	,	,	PUNCT
ftr-328	186	10	as	as	ADP
ftr-328	186	11	a	a	DET
ftr-328	186	12	function	function	NOUN
ftr-328	186	13	of	of	ADP
ftr-328	186	14	government	government	NOUN
ftr-328	186	15	,	,	PUNCT
ftr-328	186	16	is	be	AUX
ftr-328	186	17	exercised	exercise	VERB
ftr-328	186	18	,	,	PUNCT
ftr-328	186	19	it	it	PRON
ftr-328	186	20	of	of	ADP
ftr-328	186	21	necessity	necessity	NOUN
ftr-328	186	22	finds	find	VERB
ftr-328	186	23	its	its	PRON
ftr-328	186	24	roots	root	NOUN
ftr-328	186	25	and	and	CCONJ
ftr-328	186	26	justification	justification	NOUN
ftr-328	186	27	in	in	ADP
ftr-328	186	28	the	the	DET
ftr-328	186	29	philosophy	philosophy	NOUN
ftr-328	186	30	of	of	ADP
ftr-328	186	31	law.38	law.38	PROPN
ftr-328	186	32	having	have	VERB
ftr-328	186	33	framed	frame	VERB
ftr-328	186	34	taxation	taxation	NOUN
ftr-328	186	35	between	between	ADP
ftr-328	186	36	philosophy	philosophy	NOUN
ftr-328	186	37	of	of	ADP
ftr-328	186	38	government	government	NOUN
ftr-328	186	39	and	and	CCONJ
ftr-328	186	40	philosophy	philosophy	NOUN
ftr-328	186	41	of	of	ADP
ftr-328	186	42	law	law	NOUN
ftr-328	186	43	,	,	PUNCT
ftr-328	186	44	the	the	DET
ftr-328	186	45	report	report	NOUN
ftr-328	186	46	continued	continue	VERB
ftr-328	186	47	that	that	SCONJ
ftr-328	186	48	“	"	PUNCT
ftr-328	186	49	tax	tax	NOUN
ftr-328	186	50	laws	law	NOUN
ftr-328	186	51	must	must	AUX
ftr-328	186	52	of	of	ADP
ftr-328	186	53	necessity	necessity	NOUN
ftr-328	186	54	be	be	AUX
ftr-328	186	55	subject	subject	ADJ
ftr-328	186	56	to	to	ADP
ftr-328	186	57	,	,	PUNCT
ftr-328	186	58	and	and	CCONJ
ftr-328	186	59	limited	limit	VERB
ftr-328	186	60	by	by	ADP
ftr-328	186	61	,	,	PUNCT
ftr-328	186	62	certain	certain	ADJ
ftr-328	186	63	basic	basic	ADJ
ftr-328	186	64	underlying	underlying	ADJ
ftr-328	186	65	moral	moral	ADJ
ftr-328	186	66	principles	principle	NOUN
ftr-328	186	67	by	by	ADP
ftr-328	186	68	virtue	virtue	NOUN
ftr-328	186	69	of	of	ADP
ftr-328	186	70	our	our	PRON
ftr-328	186	71	33	33	NUM
ftr-328	186	72	.	.	PUNCT
ftr-328	187	1	associated	associated	ADJ
ftr-328	187	2	press	press	PROPN
ftr-328	187	3	,	,	PUNCT
ftr-328	187	4	erwin	erwin	PROPN
ftr-328	187	5	n.	n.	PROPN
ftr-328	187	6	griswold	griswold	PROPN
ftr-328	187	7	;	;	PUNCT
ftr-328	187	8	former	former	ADJ
ftr-328	187	9	solicitor	solicitor	PROPN
ftr-328	187	10	general	general	PROPN
ftr-328	187	11	,	,	PUNCT
ftr-328	187	12	l.a	l.a	PROPN
ftr-328	187	13	.	.	PROPN
ftr-328	187	14	times	times	PROPN
ftr-328	187	15	(	(	PUNCT
ftr-328	187	16	nov	nov	PROPN
ftr-328	187	17	.	.	PROPN
ftr-328	187	18	21	21	NUM
ftr-328	187	19	,	,	PUNCT
ftr-328	187	20	1994	1994	NUM
ftr-328	187	21	)	)	PUNCT
ftr-328	188	1	http://articles.latimes.com/1994-11-21/news/mn-65525_25	http://articles.latimes.com/1994-11-21/news/mn-65525_25	NUM
ftr-328	188	2	_	_	DET
ftr-328	188	3	1_solicitor	1_solicitor	NUM
ftr-328	188	4	-	-	NOUN
ftr-328	188	5	general	general	ADJ
ftr-328	188	6	.	.	PUNCT
ftr-328	189	1	34	34	NUM
ftr-328	189	2	.	.	PUNCT
ftr-328	190	1	see	see	VERB
ftr-328	190	2	darrell	darrell	PROPN
ftr-328	190	3	,	,	PUNCT
ftr-328	190	4	tax	tax	NOUN
ftr-328	190	5	minimization	minimization	NOUN
ftr-328	190	6	devices	device	NOUN
ftr-328	190	7	,	,	PUNCT
ftr-328	190	8	supra	supra	PROPN
ftr-328	190	9	note	note	NOUN
ftr-328	190	10	21	21	NUM
ftr-328	190	11	.	.	NOUN
ftr-328	190	12	35	35	NUM
ftr-328	190	13	.	.	PUNCT
ftr-328	191	1	see	see	VERB
ftr-328	191	2	supra	supra	PROPN
ftr-328	191	3	note	note	PROPN
ftr-328	191	4	22	22	NUM
ftr-328	191	5	.	.	PUNCT
ftr-328	192	1	36	36	NUM
ftr-328	192	2	.	.	PUNCT
ftr-328	193	1	see	see	VERB
ftr-328	193	2	bittker	bittker	NOUN
ftr-328	193	3	,	,	PUNCT
ftr-328	193	4	professional	professional	ADJ
ftr-328	193	5	responsibility	responsibility	NOUN
ftr-328	193	6	,	,	PUNCT
ftr-328	193	7	supra	supra	PROPN
ftr-328	193	8	note	note	NOUN
ftr-328	193	9	23	23	NUM
ftr-328	193	10	.	.	PUNCT
ftr-328	194	1	37	37	NUM
ftr-328	194	2	.	.	PUNCT
ftr-328	195	1	joseph	joseph	PROPN
ftr-328	195	2	f.	f.	PROPN
ftr-328	195	3	mccloy	mccloy	PROPN
ftr-328	195	4	et	et	PROPN
ftr-328	195	5	al	al	PROPN
ftr-328	195	6	.	.	PROPN
ftr-328	195	7	,	,	PUNCT
ftr-328	195	8	the	the	DET
ftr-328	195	9	moral	moral	ADJ
ftr-328	195	10	issue	issue	NOUN
ftr-328	195	11	,	,	PUNCT
ftr-328	195	12	27	27	NUM
ftr-328	195	13	taxes	taxis	NOUN
ftr-328	195	14	9	9	NUM
ftr-328	195	15	(	(	PUNCT
ftr-328	195	16	1949	1949	NUM
ftr-328	195	17	)	)	PUNCT
ftr-328	196	1	[	[	X
ftr-328	196	2	hereinafter	hereinafter	NOUN
ftr-328	196	3	mccloy	mccloy	NOUN
ftr-328	196	4	et	et	PROPN
ftr-328	196	5	al	al	PROPN
ftr-328	196	6	.	.	PROPN
ftr-328	196	7	,	,	PUNCT
ftr-328	196	8	moral	moral	ADJ
ftr-328	196	9	issue	issue	NOUN
ftr-328	196	10	]	]	PUNCT
ftr-328	196	11	(	(	PUNCT
ftr-328	196	12	this	this	PRON
ftr-328	196	13	was	be	AUX
ftr-328	196	14	a	a	DET
ftr-328	196	15	portion	portion	NOUN
ftr-328	196	16	of	of	ADP
ftr-328	196	17	a	a	DET
ftr-328	196	18	report	report	NOUN
ftr-328	196	19	mr	mr	PROPN
ftr-328	196	20	.	.	PROPN
ftr-328	196	21	mccloy	mccloy	PROPN
ftr-328	196	22	,	,	PUNCT
ftr-328	196	23	chairman	chairman	NOUN
ftr-328	196	24	of	of	ADP
ftr-328	196	25	the	the	DET
ftr-328	196	26	committee	committee	NOUN
ftr-328	196	27	on	on	ADP
ftr-328	196	28	state	state	NOUN
ftr-328	196	29	and	and	CCONJ
ftr-328	196	30	federal	federal	ADJ
ftr-328	196	31	taxation	taxation	NOUN
ftr-328	196	32	,	,	PUNCT
ftr-328	196	33	section	section	NOUN
ftr-328	196	34	of	of	ADP
ftr-328	196	35	real	real	ADJ
ftr-328	196	36	property	property	NOUN
ftr-328	196	37	,	,	PUNCT
ftr-328	196	38	probate	probate	NOUN
ftr-328	196	39	and	and	CCONJ
ftr-328	196	40	trust	trust	NOUN
ftr-328	196	41	section	section	NOUN
ftr-328	196	42	,	,	PUNCT
ftr-328	196	43	presented	present	VERB
ftr-328	196	44	to	to	ADP
ftr-328	196	45	the	the	DET
ftr-328	196	46	committee	committee	NOUN
ftr-328	196	47	at	at	ADP
ftr-328	196	48	a	a	DET
ftr-328	196	49	prior	prior	ADJ
ftr-328	196	50	meeting	meeting	NOUN
ftr-328	196	51	)	)	PUNCT
ftr-328	196	52	.	.	PUNCT
ftr-328	197	1	38	38	NUM
ftr-328	197	2	.	.	PUNCT
ftr-328	198	1	i	i	PRON
ftr-328	198	2	d.	d.	PROPN
ftr-328	198	3	2012	2012	NUM
ftr-328	198	4	]	]	PUNCT
ftr-328	198	5	legal	legal	ADJ
ftr-328	198	6	ethics	ethic	NOUN
ftr-328	198	7	and	and	CCONJ
ftr-328	198	8	federal	federal	ADJ
ftr-328	198	9	taxes	taxis	NOUN
ftr-328	198	10	9	9	NUM
ftr-328	198	11	american	american	ADJ
ftr-328	198	12	philosophy	philosophy	NOUN
ftr-328	198	13	of	of	ADP
ftr-328	198	14	government	government	NOUN
ftr-328	198	15	and	and	CCONJ
ftr-328	198	16	law	law	NOUN
ftr-328	198	17	,	,	PUNCT
ftr-328	198	18	”	"	PUNCT
ftr-328	198	19	which	which	PRON
ftr-328	198	20	the	the	DET
ftr-328	198	21	report	report	NOUN
ftr-328	198	22	identified	identify	VERB
ftr-328	198	23	as	as	ADP
ftr-328	198	24	“	"	PUNCT
ftr-328	198	25	the	the	DET
ftr-328	198	26	unchanging	unchanging	ADJ
ftr-328	198	27	principles	principle	NOUN
ftr-328	198	28	of	of	ADP
ftr-328	198	29	the	the	DET
ftr-328	198	30	natural	natural	ADJ
ftr-328	198	31	law	law	NOUN
ftr-328	198	32	.	.	PUNCT
ftr-328	199	1	”39	”39	PROPN
ftr-328	199	2	the	the	DET
ftr-328	199	3	report	report	NOUN
ftr-328	199	4	then	then	ADV
ftr-328	199	5	explains	explain	VERB
ftr-328	199	6	implications	implication	NOUN
ftr-328	199	7	of	of	ADP
ftr-328	199	8	these	these	DET
ftr-328	199	9	moral	moral	ADJ
ftr-328	199	10	principles	principle	NOUN
ftr-328	199	11	,	,	PUNCT
ftr-328	199	12	such	such	ADJ
ftr-328	199	13	as	as	ADP
ftr-328	199	14	taxes	taxis	NOUN
ftr-328	199	15	being	be	AUX
ftr-328	199	16	rightfully	rightfully	ADV
ftr-328	199	17	imposed	impose	VERB
ftr-328	199	18	only	only	ADV
ftr-328	199	19	to	to	PART
ftr-328	199	20	secure	secure	VERB
ftr-328	199	21	material	material	NOUN
ftr-328	199	22	,	,	PUNCT
ftr-328	199	23	spiritual	spiritual	ADJ
ftr-328	199	24	,	,	PUNCT
ftr-328	199	25	and	and	CCONJ
ftr-328	199	26	social	social	ADJ
ftr-328	199	27	rights	right	NOUN
ftr-328	199	28	of	of	ADP
ftr-328	199	29	the	the	DET
ftr-328	199	30	governed	govern	VERB
ftr-328	199	31	,	,	PUNCT
ftr-328	199	32	and	and	CCONJ
ftr-328	199	33	that	that	SCONJ
ftr-328	199	34	“	"	PUNCT
ftr-328	199	35	in	in	ADP
ftr-328	199	36	imposing	impose	VERB
ftr-328	199	37	taxes	taxis	NOUN
ftr-328	199	38	,	,	PUNCT
ftr-328	199	39	a	a	DET
ftr-328	199	40	due	due	ADJ
ftr-328	199	41	proportion	proportion	NOUN
ftr-328	199	42	to	to	ADP
ftr-328	199	43	the	the	DET
ftr-328	199	44	wealth	wealth	NOUN
ftr-328	199	45	of	of	ADP
ftr-328	199	46	each	each	DET
ftr-328	199	47	citizen	citizen	NOUN
ftr-328	199	48	must	must	AUX
ftr-328	199	49	be	be	AUX
ftr-328	199	50	observed	observe	VERB
ftr-328	199	51	,	,	PUNCT
ftr-328	199	52	as	as	SCONJ
ftr-328	199	53	distributive	distributive	ADJ
ftr-328	199	54	justice	justice	NOUN
ftr-328	199	55	demands	demand	NOUN
ftr-328	199	56	,	,	PUNCT
ftr-328	199	57	so	so	SCONJ
ftr-328	199	58	that	that	SCONJ
ftr-328	199	59	the	the	DET
ftr-328	199	60	burden	burden	NOUN
ftr-328	199	61	will	will	AUX
ftr-328	199	62	not	not	PART
ftr-328	199	63	exceed	exceed	VERB
ftr-328	199	64	the	the	DET
ftr-328	199	65	resources	resource	NOUN
ftr-328	199	66	of	of	ADP
ftr-328	199	67	the	the	DET
ftr-328	199	68	individual	individual	NOUN
ftr-328	199	69	and	and	CCONJ
ftr-328	199	70	he	he	PRON
ftr-328	199	71	will	will	AUX
ftr-328	199	72	be	be	AUX
ftr-328	199	73	proportionately	proportionately	ADV
ftr-328	199	74	compensated	compensate	VERB
ftr-328	199	75	by	by	ADP
ftr-328	199	76	the	the	DET
ftr-328	199	77	services	service	NOUN
ftr-328	199	78	which	which	PRON
ftr-328	199	79	come	come	VERB
ftr-328	199	80	to	to	ADP
ftr-328	199	81	the	the	DET
ftr-328	199	82	people	people	NOUN
ftr-328	199	83	from	from	ADP
ftr-328	199	84	the	the	DET
ftr-328	199	85	tax	tax	NOUN
ftr-328	199	86	money	money	NOUN
ftr-328	199	87	.	.	PUNCT
ftr-328	200	1	”40	”40	NOUN
ftr-328	200	2	the	the	DET
ftr-328	200	3	impetus	impetus	NOUN
ftr-328	200	4	for	for	ADP
ftr-328	200	5	this	this	DET
ftr-328	200	6	report	report	NOUN
ftr-328	200	7	appears	appear	VERB
ftr-328	200	8	to	to	PART
ftr-328	200	9	have	have	AUX
ftr-328	200	10	been	be	AUX
ftr-328	200	11	concern	concern	NOUN
ftr-328	200	12	about	about	ADP
ftr-328	200	13	the	the	DET
ftr-328	200	14	influences	influence	NOUN
ftr-328	200	15	of	of	ADP
ftr-328	200	16	legal	legal	ADJ
ftr-328	200	17	realism	realism	NOUN
ftr-328	200	18	,	,	PUNCT
ftr-328	200	19	which	which	PRON
ftr-328	200	20	“	"	PUNCT
ftr-328	200	21	conceives	conceive	VERB
ftr-328	200	22	the	the	DET
ftr-328	200	23	law	law	NOUN
ftr-328	200	24	to	to	PART
ftr-328	200	25	be	be	AUX
ftr-328	200	26	the	the	DET
ftr-328	200	27	rule	rule	NOUN
ftr-328	200	28	of	of	ADP
ftr-328	200	29	conduct	conduct	NOUN
ftr-328	200	30	imposed	impose	VERB
ftr-328	200	31	in	in	ADP
ftr-328	200	32	specific	specific	ADJ
ftr-328	200	33	situations	situation	NOUN
ftr-328	200	34	by	by	ADP
ftr-328	200	35	our	our	PRON
ftr-328	200	36	courts	court	NOUN
ftr-328	200	37	and	and	CCONJ
ftr-328	200	38	based	base	VERB
ftr-328	200	39	upon	upon	SCONJ
ftr-328	200	40	the	the	DET
ftr-328	200	41	court	court	NOUN
ftr-328	200	42	’s	’s	PART
ftr-328	200	43	interpretation	interpretation	NOUN
ftr-328	200	44	of	of	ADP
ftr-328	200	45	the	the	DET
ftr-328	200	46	feelings	feeling	NOUN
ftr-328	200	47	,	,	PUNCT
ftr-328	200	48	morals	moral	NOUN
ftr-328	200	49	and	and	CCONJ
ftr-328	200	50	other	other	ADJ
ftr-328	200	51	standards	standard	NOUN
ftr-328	200	52	of	of	ADP
ftr-328	200	53	conduct	conduct	NOUN
ftr-328	200	54	currently	currently	ADV
ftr-328	200	55	prevailing	prevail	VERB
ftr-328	200	56	in	in	ADP
ftr-328	200	57	the	the	DET
ftr-328	200	58	community	community	NOUN
ftr-328	200	59	.	.	PUNCT
ftr-328	201	1	”41	”41	PROPN
ftr-328	201	2	the	the	DET
ftr-328	201	3	committee	committee	NOUN
ftr-328	201	4	warned	warn	VERB
ftr-328	201	5	that	that	SCONJ
ftr-328	201	6	legal	legal	ADJ
ftr-328	201	7	realism	realism	NOUN
ftr-328	201	8	was	be	AUX
ftr-328	201	9	contrary	contrary	ADJ
ftr-328	201	10	to	to	ADP
ftr-328	201	11	natural	natural	ADJ
ftr-328	201	12	law	law	NOUN
ftr-328	201	13	,	,	PUNCT
ftr-328	201	14	and	and	CCONJ
ftr-328	201	15	that	that	SCONJ
ftr-328	201	16	it	it	PRON
ftr-328	201	17	elevated	elevate	VERB
ftr-328	201	18	the	the	DET
ftr-328	201	19	authority	authority	NOUN
ftr-328	201	20	of	of	ADP
ftr-328	201	21	courts	court	NOUN
ftr-328	201	22	at	at	ADP
ftr-328	201	23	the	the	DET
ftr-328	201	24	expense	expense	NOUN
ftr-328	201	25	of	of	ADP
ftr-328	201	26	the	the	DET
ftr-328	201	27	authority	authority	NOUN
ftr-328	201	28	of	of	ADP
ftr-328	201	29	“	"	PUNCT
ftr-328	201	30	the	the	DET
ftr-328	201	31	supreme	supreme	PROPN
ftr-328	201	32	lawgiver	lawgiver	PROPN
ftr-328	201	33	,	,	PUNCT
ftr-328	201	34	man	man	NOUN
ftr-328	201	35	’s	’s	PART
ftr-328	201	36	creator	creator	NOUN
ftr-328	201	37	.	.	PUNCT
ftr-328	202	1	”42	”42	VERB
ftr-328	202	2	the	the	DET
ftr-328	202	3	tax	tax	NOUN
ftr-328	202	4	bar	bar	NOUN
ftr-328	202	5	’s	’s	PART
ftr-328	202	6	philosophical	philosophical	ADJ
ftr-328	202	7	orientation	orientation	NOUN
ftr-328	202	8	was	be	AUX
ftr-328	202	9	broader	broad	ADJ
ftr-328	202	10	than	than	ADP
ftr-328	202	11	philosophy	philosophy	NOUN
ftr-328	202	12	of	of	ADP
ftr-328	202	13	law	law	NOUN
ftr-328	202	14	.	.	PUNCT
ftr-328	203	1	this	this	DET
ftr-328	203	2	broad	broad	ADJ
ftr-328	203	3	interest	interest	NOUN
ftr-328	203	4	was	be	AUX
ftr-328	203	5	on	on	ADP
ftr-328	203	6	full	full	ADJ
ftr-328	203	7	display	display	NOUN
ftr-328	203	8	at	at	ADP
ftr-328	203	9	the	the	DET
ftr-328	203	10	1952	1952	NUM
ftr-328	203	11	tax	tax	NOUN
ftr-328	203	12	law	law	NOUN
ftr-328	203	13	review	review	NOUN
ftr-328	203	14	banquet	banquet	NOUN
ftr-328	203	15	,	,	PUNCT
ftr-328	203	16	which	which	PRON
ftr-328	203	17	was	be	AUX
ftr-328	203	18	dedicated	dedicate	VERB
ftr-328	203	19	to	to	ADP
ftr-328	203	20	discussing	discuss	VERB
ftr-328	203	21	ethical	ethical	ADJ
ftr-328	203	22	problems	problem	NOUN
ftr-328	203	23	of	of	ADP
ftr-328	203	24	tax	tax	NOUN
ftr-328	203	25	practitioners	practitioner	NOUN
ftr-328	203	26	.	.	PUNCT
ftr-328	204	1	the	the	DET
ftr-328	204	2	discussion	discussion	NOUN
ftr-328	204	3	began	begin	VERB
ftr-328	204	4	with	with	ADP
ftr-328	204	5	topics	topic	NOUN
ftr-328	204	6	such	such	ADJ
ftr-328	204	7	as	as	ADP
ftr-328	204	8	preparing	prepare	VERB
ftr-328	204	9	corporate	corporate	ADJ
ftr-328	204	10	records	record	NOUN
ftr-328	204	11	to	to	PART
ftr-328	204	12	justify	justify	VERB
ftr-328	204	13	accumulating	accumulate	VERB
ftr-328	204	14	earnings	earning	NOUN
ftr-328	204	15	to	to	PART
ftr-328	204	16	expand	expand	VERB
ftr-328	204	17	the	the	DET
ftr-328	204	18	business	business	NOUN
ftr-328	204	19	(	(	PUNCT
ftr-328	204	20	when	when	SCONJ
ftr-328	204	21	the	the	DET
ftr-328	204	22	purpose	purpose	NOUN
ftr-328	204	23	for	for	ADP
ftr-328	204	24	accumulation	accumulation	NOUN
ftr-328	204	25	may	may	AUX
ftr-328	204	26	have	have	AUX
ftr-328	204	27	been	be	AUX
ftr-328	204	28	more	more	ADV
ftr-328	204	29	the	the	DET
ftr-328	204	30	lawyer	lawyer	NOUN
ftr-328	204	31	’s	’s	PART
ftr-328	204	32	idea	idea	NOUN
ftr-328	204	33	than	than	ADP
ftr-328	204	34	the	the	DET
ftr-328	204	35	client	client	NOUN
ftr-328	204	36	’s	’s	PART
ftr-328	204	37	)	)	PUNCT
ftr-328	204	38	but	but	CCONJ
ftr-328	204	39	developed	develop	VERB
ftr-328	204	40	into	into	ADP
ftr-328	204	41	an	an	DET
ftr-328	204	42	argument	argument	NOUN
ftr-328	204	43	over	over	ADP
ftr-328	204	44	“	"	PUNCT
ftr-328	204	45	whether	whether	SCONJ
ftr-328	204	46	our	our	PRON
ftr-328	204	47	generation	generation	NOUN
ftr-328	204	48	is	be	AUX
ftr-328	204	49	worse	bad	ADJ
ftr-328	204	50	or	or	CCONJ
ftr-328	204	51	better	well	ADJ
ftr-328	204	52	than	than	ADP
ftr-328	204	53	previous	previous	ADJ
ftr-328	204	54	generations	generation	NOUN
ftr-328	204	55	have	have	AUX
ftr-328	204	56	been	be	AUX
ftr-328	204	57	.	.	PUNCT
ftr-328	205	1	”43	”43	PROPN
ftr-328	205	2	thomas	thomas	PROPN
ftr-328	205	3	n.	n.	PROPN
ftr-328	205	4	tarleau	tarleau	PROPN
ftr-328	205	5	maintained	maintain	VERB
ftr-328	205	6	that	that	SCONJ
ftr-328	205	7	americans	americans	PROPN
ftr-328	205	8	were	be	AUX
ftr-328	205	9	not	not	PART
ftr-328	205	10	“	"	PUNCT
ftr-328	205	11	in	in	ADP
ftr-328	205	12	a	a	DET
ftr-328	205	13	degenerate	degenerate	ADJ
ftr-328	205	14	age	age	NOUN
ftr-328	205	15	”	"	PUNCT
ftr-328	205	16	but	but	CCONJ
ftr-328	205	17	merely	merely	ADV
ftr-328	205	18	“	"	PUNCT
ftr-328	205	19	a	a	DET
ftr-328	205	20	more	more	ADV
ftr-328	205	21	self	self	NOUN
ftr-328	205	22	-	-	PUNCT
ftr-328	205	23	conscious	conscious	ADJ
ftr-328	205	24	age	age	NOUN
ftr-328	205	25	,	,	PUNCT
ftr-328	205	26	”	"	PUNCT
ftr-328	205	27	while	while	SCONJ
ftr-328	205	28	professor	professor	PROPN
ftr-328	205	29	edmond	edmond	PROPN
ftr-328	205	30	cahn	cahn	PROPN
ftr-328	205	31	maintained	maintain	VERB
ftr-328	205	32	that	that	SCONJ
ftr-328	205	33	americans	americans	PROPN
ftr-328	205	34	of	of	ADP
ftr-328	205	35	the	the	DET
ftr-328	205	36	day	day	NOUN
ftr-328	205	37	were	be	AUX
ftr-328	205	38	too	too	ADV
ftr-328	205	39	“	"	PUNCT
ftr-328	205	40	outer	outer	ADJ
ftr-328	205	41	-	-	PUNCT
ftr-328	205	42	directed	direct	VERB
ftr-328	205	43	,	,	PUNCT
ftr-328	205	44	”	"	PUNCT
ftr-328	205	45	insufficiently	insufficiently	ADV
ftr-328	205	46	“	"	PUNCT
ftr-328	205	47	innerdirected	innerdirecte	VERB
ftr-328	205	48	,	,	PUNCT
ftr-328	205	49	”	"	PUNCT
ftr-328	205	50	and	and	CCONJ
ftr-328	205	51	generally	generally	ADV
ftr-328	205	52	too	too	ADV
ftr-328	205	53	conformists	conformist	NOUN
ftr-328	205	54	with	with	ADP
ftr-328	205	55	“	"	PUNCT
ftr-328	205	56	the	the	DET
ftr-328	205	57	obsessive	obsessive	ADJ
ftr-328	205	58	need	need	VERB
ftr-328	205	59	to	to	PART
ftr-328	205	60	be	be	AUX
ftr-328	205	61	like	like	ADP
ftr-328	205	62	everyone	everyone	PRON
ftr-328	205	63	else	else	ADV
ftr-328	205	64	.	.	PUNCT
ftr-328	206	1	”44	”44	PROPN
ftr-328	206	2	in	in	ADP
ftr-328	206	3	good	good	ADJ
ftr-328	206	4	law	law	NOUN
ftr-328	206	5	professor	professor	NOUN
ftr-328	206	6	style	style	NOUN
ftr-328	206	7	,	,	PUNCT
ftr-328	206	8	dean	dean	PROPN
ftr-328	206	9	miguel	miguel	PROPN
ftr-328	206	10	a.	a.	PROPN
ftr-328	206	11	de	de	PROPN
ftr-328	206	12	capriles	capriles	PROPN
ftr-328	206	13	(	(	PUNCT
ftr-328	206	14	new	new	PROPN
ftr-328	206	15	york	york	PROPN
ftr-328	206	16	university	university	PROPN
ftr-328	206	17	)	)	PUNCT
ftr-328	206	18	framed	frame	VERB
ftr-328	206	19	another	another	DET
ftr-328	206	20	argument	argument	NOUN
ftr-328	206	21	of	of	ADP
ftr-328	206	22	the	the	DET
ftr-328	206	23	evening	evening	NOUN
ftr-328	206	24	as	as	ADP
ftr-328	206	25	“	"	PUNCT
ftr-328	206	26	the	the	DET
ftr-328	206	27	problem	problem	NOUN
ftr-328	206	28	of	of	ADP
ftr-328	206	29	obedience	obedience	NOUN
ftr-328	206	30	to	to	ADP
ftr-328	206	31	the	the	DET
ftr-328	206	32	unjust	unjust	ADJ
ftr-328	206	33	law	law	NOUN
ftr-328	206	34	,	,	PUNCT
ftr-328	206	35	”	"	PUNCT
ftr-328	206	36	questioning	question	VERB
ftr-328	206	37	the	the	DET
ftr-328	206	38	tax	tax	NOUN
ftr-328	206	39	lawyers	lawyer	NOUN
ftr-328	206	40	—	—	PUNCT
ftr-328	206	41	without	without	ADP
ftr-328	206	42	explanation	explanation	NOUN
ftr-328	206	43	or	or	CCONJ
ftr-328	206	44	follow	follow	NOUN
ftr-328	206	45	-	-	PUNCT
ftr-328	206	46	up	up	NOUN
ftr-328	206	47	—	—	PUNCT
ftr-328	206	48	with	with	ADP
ftr-328	206	49	“	"	PUNCT
ftr-328	206	50	it	it	PRON
ftr-328	206	51	seems	seem	VERB
ftr-328	206	52	to	to	ADP
ftr-328	206	53	me	i	PRON
ftr-328	206	54	that	that	SCONJ
ftr-328	206	55	we	we	PRON
ftr-328	206	56	are	be	AUX
ftr-328	206	57	taking	take	VERB
ftr-328	206	58	for	for	ADP
ftr-328	206	59	granted	grant	VERB
ftr-328	206	60	,	,	PUNCT
ftr-328	206	61	are	be	AUX
ftr-328	206	62	we	we	PRON
ftr-328	206	63	not	not	PART
ftr-328	206	64	,	,	PUNCT
ftr-328	206	65	that	that	SCONJ
ftr-328	206	66	the	the	DET
ftr-328	206	67	socratic	socratic	ADJ
ftr-328	206	68	answer	answer	NOUN
ftr-328	206	69	is	be	AUX
ftr-328	206	70	still	still	ADV
ftr-328	206	71	the	the	DET
ftr-328	206	72	right	right	ADJ
ftr-328	206	73	one?”45	one?”45	NOUN
ftr-328	206	74	that	that	SCONJ
ftr-328	206	75	there	there	PRON
ftr-328	206	76	would	would	AUX
ftr-328	206	77	be	be	AUX
ftr-328	206	78	a	a	DET
ftr-328	206	79	banquet	banquet	NOUN
ftr-328	206	80	discussion	discussion	NOUN
ftr-328	206	81	on	on	ADP
ftr-328	206	82	the	the	DET
ftr-328	206	83	ethical	ethical	ADJ
ftr-328	206	84	problems	problem	NOUN
ftr-328	206	85	of	of	ADP
ftr-328	206	86	tax	tax	NOUN
ftr-328	206	87	practitioners	practitioner	NOUN
ftr-328	206	88	evidences	evidence	VERB
ftr-328	206	89	the	the	DET
ftr-328	206	90	concern	concern	NOUN
ftr-328	206	91	these	these	DET
ftr-328	206	92	men	man	NOUN
ftr-328	206	93	had	have	VERB
ftr-328	206	94	for	for	ADP
ftr-328	206	95	the	the	DET
ftr-328	206	96	state	state	NOUN
ftr-328	206	97	of	of	ADP
ftr-328	206	98	their	their	PRON
ftr-328	206	99	39	39	NUM
ftr-328	206	100	.	.	PUNCT
ftr-328	207	1	i	i	PRON
ftr-328	207	2	d.	d.	PROPN
ftr-328	207	3	40	40	NUM
ftr-328	207	4	.	.	PUNCT
ftr-328	208	1	i	i	PRON
ftr-328	208	2	d.	d.	PROPN
ftr-328	208	3	at	at	ADP
ftr-328	208	4	10–11	10–11	NUM
ftr-328	208	5	.	.	PUNCT
ftr-328	209	1	41	41	NUM
ftr-328	209	2	.	.	PUNCT
ftr-328	210	1	i	i	PRON
ftr-328	210	2	d.	d.	PROPN
ftr-328	210	3	at	at	ADP
ftr-328	210	4	10	10	NUM
ftr-328	210	5	.	.	PUNCT
ftr-328	211	1	42	42	NUM
ftr-328	211	2	.	.	PUNCT
ftr-328	212	1	mccloy	mccloy	NOUN
ftr-328	212	2	et	et	PROPN
ftr-328	212	3	al	al	PROPN
ftr-328	212	4	.	.	PROPN
ftr-328	212	5	,	,	PUNCT
ftr-328	212	6	moral	moral	ADJ
ftr-328	212	7	issue	issue	NOUN
ftr-328	212	8	,	,	PUNCT
ftr-328	212	9	supra	supra	PROPN
ftr-328	212	10	note	note	PROPN
ftr-328	212	11	37	37	NUM
ftr-328	212	12	,	,	PUNCT
ftr-328	212	13	at	at	ADP
ftr-328	212	14	10	10	NUM
ftr-328	212	15	.	.	PUNCT
ftr-328	213	1	43	43	NUM
ftr-328	213	2	.	.	PUNCT
ftr-328	214	1	cahn	cahn	PROPN
ftr-328	214	2	et	et	PROPN
ftr-328	215	1	al	al	PROPN
ftr-328	215	2	.	.	PROPN
ftr-328	215	3	,	,	PUNCT
ftr-328	215	4	ethical	ethical	ADJ
ftr-328	215	5	problems	problem	NOUN
ftr-328	215	6	,	,	PUNCT
ftr-328	215	7	supra	supra	PROPN
ftr-328	215	8	note	note	NOUN
ftr-328	215	9	1	1	NUM
ftr-328	215	10	,	,	PUNCT
ftr-328	215	11	at	at	ADP
ftr-328	215	12	15	15	NUM
ftr-328	215	13	(	(	PUNCT
ftr-328	215	14	remarks	remark	NOUN
ftr-328	215	15	of	of	ADP
ftr-328	215	16	bruno	bruno	PROPN
ftr-328	215	17	schachner	schachner	NOUN
ftr-328	215	18	)	)	PUNCT
ftr-328	215	19	.	.	PUNCT
ftr-328	216	1	44	44	NUM
ftr-328	216	2	.	.	PUNCT
ftr-328	217	1	i	i	PRON
ftr-328	217	2	d.	d.	PROPN
ftr-328	217	3	at	at	ADP
ftr-328	217	4	2	2	NUM
ftr-328	217	5	,	,	PUNCT
ftr-328	217	6	10	10	NUM
ftr-328	217	7	,	,	PUNCT
ftr-328	217	8	14	14	NUM
ftr-328	217	9	.	.	NOUN
ftr-328	217	10	45	45	NUM
ftr-328	217	11	.	.	PUNCT
ftr-328	218	1	i	i	PRON
ftr-328	218	2	d.	d.	PROPN
ftr-328	218	3	at	at	ADP
ftr-328	218	4	23	23	NUM
ftr-328	218	5	(	(	PUNCT
ftr-328	218	6	statement	statement	NOUN
ftr-328	218	7	of	of	ADP
ftr-328	218	8	miguel	miguel	PROPN
ftr-328	218	9	a.	a.	PROPN
ftr-328	218	10	de	de	PROPN
ftr-328	218	11	capriles	capriles	PROPN
ftr-328	218	12	,	,	PUNCT
ftr-328	218	13	dean	dean	NOUN
ftr-328	218	14	at	at	ADP
ftr-328	218	15	new	new	PROPN
ftr-328	218	16	york	york	PROPN
ftr-328	218	17	university	university	PROPN
ftr-328	218	18	school	school	NOUN
ftr-328	218	19	of	of	ADP
ftr-328	218	20	law	law	NOUN
ftr-328	218	21	)	)	PUNCT
ftr-328	218	22	.	.	PUNCT
ftr-328	219	1	10	10	NUM
ftr-328	219	2	florida	florida	PROPN
ftr-328	219	3	tax	tax	NOUN
ftr-328	219	4	review	review	NOUN
ftr-328	220	1	[	[	X
ftr-328	220	2	vol	vol	NOUN
ftr-328	220	3	.	.	PUNCT
ftr-328	221	1	12:1	12:1	NUM
ftr-328	221	2	profession	profession	NOUN
ftr-328	221	3	in	in	ADP
ftr-328	221	4	1952	1952	NUM
ftr-328	221	5	.	.	PUNCT
ftr-328	222	1	if	if	SCONJ
ftr-328	222	2	“	"	PUNCT
ftr-328	222	3	civic	civic	ADJ
ftr-328	222	4	and	and	CCONJ
ftr-328	222	5	moral	moral	ADJ
ftr-328	222	6	obligations	obligation	NOUN
ftr-328	222	7	were	be	AUX
ftr-328	222	8	being	be	AUX
ftr-328	222	9	fulfilled	fulfil	VERB
ftr-328	222	10	currently	currently	ADV
ftr-328	222	11	to	to	ADP
ftr-328	222	12	even	even	ADV
ftr-328	222	13	a	a	DET
ftr-328	222	14	reasonably	reasonably	ADV
ftr-328	222	15	satisfactory	satisfactory	ADJ
ftr-328	222	16	extent	extent	NOUN
ftr-328	222	17	,	,	PUNCT
ftr-328	222	18	they	they	PRON
ftr-328	222	19	would	would	AUX
ftr-328	222	20	not	not	PART
ftr-328	222	21	have	have	AUX
ftr-328	222	22	played	play	VERB
ftr-328	222	23	so	so	ADV
ftr-328	222	24	significant	significant	ADJ
ftr-328	222	25	a	a	DET
ftr-328	222	26	part	part	NOUN
ftr-328	222	27	in	in	ADP
ftr-328	222	28	the	the	DET
ftr-328	222	29	discussion	discussion	NOUN
ftr-328	222	30	”	"	PUNCT
ftr-328	222	31	at	at	ADP
ftr-328	222	32	the	the	DET
ftr-328	222	33	banquet.46	banquet.46	NOUN
ftr-328	222	34	on	on	ADP
ftr-328	222	35	the	the	DET
ftr-328	222	36	one	one	NUM
ftr-328	222	37	hand	hand	NOUN
ftr-328	222	38	,	,	PUNCT
ftr-328	222	39	there	there	PRON
ftr-328	222	40	was	be	VERB
ftr-328	222	41	concern	concern	NOUN
ftr-328	222	42	regarding	regard	VERB
ftr-328	222	43	widespread	widespread	ADJ
ftr-328	222	44	ethical	ethical	ADJ
ftr-328	222	45	failures	failure	NOUN
ftr-328	222	46	among	among	ADP
ftr-328	222	47	tax	tax	NOUN
ftr-328	222	48	lawyers47	lawyers47	NOUN
ftr-328	222	49	but	but	CCONJ
ftr-328	222	50	,	,	PUNCT
ftr-328	222	51	on	on	ADP
ftr-328	222	52	the	the	DET
ftr-328	222	53	other	other	ADJ
ftr-328	222	54	hand	hand	NOUN
ftr-328	222	55	,	,	PUNCT
ftr-328	222	56	there	there	PRON
ftr-328	222	57	was	be	VERB
ftr-328	222	58	comfort	comfort	NOUN
ftr-328	222	59	in	in	ADP
ftr-328	222	60	the	the	DET
ftr-328	222	61	progressing	progress	VERB
ftr-328	222	62	ethical	ethical	ADJ
ftr-328	222	63	sensitivity	sensitivity	NOUN
ftr-328	222	64	of	of	ADP
ftr-328	222	65	lawyers	lawyer	NOUN
ftr-328	222	66	—	—	PUNCT
ftr-328	222	67	or	or	CCONJ
ftr-328	222	68	at	at	ADP
ftr-328	222	69	least	least	ADJ
ftr-328	222	70	an	an	DET
ftr-328	222	71	increase	increase	NOUN
ftr-328	222	72	in	in	ADP
ftr-328	222	73	their	their	PRON
ftr-328	222	74	discussions	discussion	NOUN
ftr-328	222	75	of	of	ADP
ftr-328	222	76	ethics.48	ethics.48	ADJ
ftr-328	222	77	professor	professor	NOUN
ftr-328	222	78	john	john	PROPN
ftr-328	222	79	potts	potts	PROPN
ftr-328	222	80	barnes	barnes	PROPN
ftr-328	222	81	characterized	characterize	VERB
ftr-328	222	82	the	the	DET
ftr-328	222	83	increase	increase	NOUN
ftr-328	222	84	as	as	ADP
ftr-328	222	85	a	a	DET
ftr-328	222	86	“	"	PUNCT
ftr-328	222	87	sudden	sudden	ADJ
ftr-328	222	88	burst	burst	NOUN
ftr-328	222	89	of	of	ADP
ftr-328	222	90	interest	interest	NOUN
ftr-328	222	91	in	in	ADP
ftr-328	222	92	the	the	DET
ftr-328	222	93	tax	tax	NOUN
ftr-328	222	94	lawyer	lawyer	NOUN
ftr-328	222	95	’s	’s	PART
ftr-328	222	96	ethics	ethic	NOUN
ftr-328	222	97	.	.	PUNCT
ftr-328	223	1	”49	”49	ADP
ftr-328	223	2	he	he	PRON
ftr-328	223	3	wondered	wonder	VERB
ftr-328	223	4	if	if	SCONJ
ftr-328	223	5	this	this	DET
ftr-328	223	6	burst	burst	NOUN
ftr-328	223	7	was	be	AUX
ftr-328	223	8	a	a	DET
ftr-328	223	9	passing	pass	VERB
ftr-328	223	10	fad	fad	NOUN
ftr-328	223	11	of	of	ADP
ftr-328	223	12	the	the	DET
ftr-328	223	13	sort	sort	NOUN
ftr-328	223	14	that	that	PRON
ftr-328	223	15	often	often	ADV
ftr-328	223	16	makes	make	VERB
ftr-328	223	17	the	the	DET
ftr-328	223	18	rounds	round	NOUN
ftr-328	223	19	of	of	ADP
ftr-328	223	20	lawyers	lawyer	NOUN
ftr-328	223	21	meetings,50	meetings,50	VERB
ftr-328	223	22	a	a	DET
ftr-328	223	23	reflection	reflection	NOUN
ftr-328	223	24	of	of	ADP
ftr-328	223	25	great	great	ADJ
ftr-328	223	26	failings	failing	NOUN
ftr-328	223	27	among	among	ADP
ftr-328	223	28	tax	tax	NOUN
ftr-328	223	29	lawyers	lawyer	NOUN
ftr-328	223	30	,	,	PUNCT
ftr-328	223	31	or	or	CCONJ
ftr-328	223	32	a	a	DET
ftr-328	223	33	reflection	reflection	NOUN
ftr-328	223	34	of	of	ADP
ftr-328	223	35	a	a	DET
ftr-328	223	36	more	more	ADV
ftr-328	223	37	general	general	ADJ
ftr-328	223	38	“	"	PUNCT
ftr-328	223	39	awakening	awakening	NOUN
ftr-328	223	40	of	of	ADP
ftr-328	223	41	lawyers	lawyer	NOUN
ftr-328	223	42	generally	generally	ADV
ftr-328	223	43	to	to	ADP
ftr-328	223	44	the	the	DET
ftr-328	223	45	need	need	NOUN
ftr-328	223	46	.	.	PUNCT
ftr-328	223	47	.	.	PUNCT
ftr-328	223	48	.	.	PUNCT
ftr-328	224	1	for	for	ADP
ftr-328	224	2	shoring	shore	VERB
ftr-328	224	3	up	up	ADP
ftr-328	224	4	the	the	DET
ftr-328	224	5	ethical	ethical	ADJ
ftr-328	224	6	foundations	foundation	NOUN
ftr-328	224	7	of	of	ADP
ftr-328	224	8	the	the	DET
ftr-328	224	9	profession	profession	NOUN
ftr-328	224	10	.	.	PUNCT
ftr-328	224	11	”51	”51	PROPN
ftr-328	224	12	he	he	PRON
ftr-328	224	13	decided	decide	VERB
ftr-328	224	14	,	,	PUNCT
ftr-328	224	15	however	however	ADV
ftr-328	224	16	,	,	PUNCT
ftr-328	224	17	that	that	SCONJ
ftr-328	224	18	this	this	DET
ftr-328	224	19	burst	burst	NOUN
ftr-328	224	20	of	of	ADP
ftr-328	224	21	interest	interest	NOUN
ftr-328	224	22	was	be	AUX
ftr-328	224	23	due	due	ADJ
ftr-328	224	24	to	to	ADP
ftr-328	224	25	“	"	PUNCT
ftr-328	224	26	the	the	DET
ftr-328	224	27	realization	realization	NOUN
ftr-328	224	28	.	.	PUNCT
ftr-328	224	29	.	.	PUNCT
ftr-328	225	1	.	.	PUNCT
ftr-328	226	1	of	of	ADP
ftr-328	226	2	the	the	DET
ftr-328	226	3	special	special	ADJ
ftr-328	226	4	significance	significance	NOUN
ftr-328	226	5	of	of	ADP
ftr-328	226	6	the	the	DET
ftr-328	226	7	tax	tax	NOUN
ftr-328	226	8	lawyer	lawyer	NOUN
ftr-328	226	9	’s	’s	PART
ftr-328	226	10	ethical	ethical	PROPN
ftr-328	226	11	standard	standard	NOUN
ftr-328	226	12	,	,	PUNCT
ftr-328	226	13	”	"	PUNCT
ftr-328	226	14	especially	especially	ADV
ftr-328	226	15	in	in	ADP
ftr-328	226	16	a	a	DET
ftr-328	226	17	voluntary	voluntary	ADJ
ftr-328	226	18	assessment	assessment	NOUN
ftr-328	226	19	system.52	system.52	NOUN
ftr-328	226	20	there	there	PRON
ftr-328	226	21	was	be	VERB
ftr-328	226	22	a	a	DET
ftr-328	226	23	chorus	chorus	NOUN
ftr-328	226	24	of	of	ADP
ftr-328	226	25	calls	call	NOUN
ftr-328	226	26	for	for	ADP
ftr-328	226	27	greater	great	ADJ
ftr-328	226	28	definition	definition	NOUN
ftr-328	226	29	of	of	ADP
ftr-328	226	30	the	the	DET
ftr-328	226	31	tax	tax	NOUN
ftr-328	226	32	lawyer	lawyer	NOUN
ftr-328	226	33	’s	’s	PART
ftr-328	226	34	ethical	ethical	PROPN
ftr-328	226	35	standard	standard	NOUN
ftr-328	226	36	.	.	PUNCT
ftr-328	227	1	mortimer	mortimer	PROPN
ftr-328	227	2	caplin	caplin	PROPN
ftr-328	227	3	described	describe	VERB
ftr-328	227	4	the	the	DET
ftr-328	227	5	need	need	NOUN
ftr-328	227	6	for	for	ADP
ftr-328	227	7	“	"	PUNCT
ftr-328	227	8	authoritative	authoritative	ADJ
ftr-328	227	9	guidance	guidance	NOUN
ftr-328	227	10	in	in	ADP
ftr-328	227	11	prelitigation	prelitigation	NOUN
ftr-328	227	12	tax	tax	NOUN
ftr-328	227	13	practice	practice	NOUN
ftr-328	227	14	,	,	PUNCT
ftr-328	227	15	”	"	PUNCT
ftr-328	227	16	including	include	VERB
ftr-328	227	17	an	an	DET
ftr-328	227	18	identification	identification	NOUN
ftr-328	227	19	of	of	ADP
ftr-328	227	20	“	"	PUNCT
ftr-328	227	21	practices	practice	NOUN
ftr-328	227	22	which	which	PRON
ftr-328	227	23	,	,	PUNCT
ftr-328	227	24	though	though	SCONJ
ftr-328	227	25	not	not	PART
ftr-328	227	26	necessarily	necessarily	ADV
ftr-328	227	27	in	in	ADP
ftr-328	227	28	technical	technical	ADJ
ftr-328	227	29	violation	violation	NOUN
ftr-328	227	30	of	of	ADP
ftr-328	227	31	an	an	DET
ftr-328	227	32	ethical	ethical	ADJ
ftr-328	227	33	code	code	NOUN
ftr-328	227	34	,	,	PUNCT
ftr-328	227	35	are	be	AUX
ftr-328	227	36	,	,	PUNCT
ftr-328	227	37	in	in	ADP
ftr-328	227	38	the	the	DET
ftr-328	227	39	words	word	NOUN
ftr-328	227	40	of	of	ADP
ftr-328	227	41	mr	mr	PROPN
ftr-328	227	42	.	.	PROPN
ftr-328	227	43	justice	justice	PROPN
ftr-328	227	44	stone	stone	PROPN
ftr-328	227	45	.	.	PUNCT
ftr-328	227	46	.	.	PUNCT
ftr-328	228	1	.	.	PUNCT
ftr-328	229	1	looked	look	VERB
ftr-328	229	2	upon	upon	SCONJ
ftr-328	229	3	.	.	PUNCT
ftr-328	229	4	.	.	PUNCT
ftr-328	230	1	.	.	PUNCT
ftr-328	231	1	as	as	ADP
ftr-328	231	2	‘	'	PUNCT
ftr-328	231	3	things	thing	NOUN
ftr-328	231	4	that	that	PRON
ftr-328	231	5	are	be	AUX
ftr-328	231	6	not	not	PART
ftr-328	231	7	done	do	VERB
ftr-328	231	8	.	.	PUNCT
ftr-328	231	9	’”53	’”53	PUNCT
ftr-328	231	10	norris	norris	PROPN
ftr-328	231	11	darrell	darrell	PROPN
ftr-328	231	12	was	be	AUX
ftr-328	231	13	comforted	comfort	VERB
ftr-328	231	14	by	by	ADP
ftr-328	231	15	the	the	DET
ftr-328	231	16	increase	increase	NOUN
ftr-328	231	17	in	in	ADP
ftr-328	231	18	legal	legal	ADJ
ftr-328	231	19	ethics	ethic	NOUN
ftr-328	231	20	discussions	discussion	NOUN
ftr-328	231	21	at	at	ADP
ftr-328	231	22	conferences	conference	NOUN
ftr-328	231	23	and	and	CCONJ
ftr-328	231	24	by	by	ADP
ftr-328	231	25	committees	committee	NOUN
ftr-328	231	26	,	,	PUNCT
ftr-328	231	27	and	and	CCONJ
ftr-328	231	28	hoped	hope	VERB
ftr-328	231	29	the	the	DET
ftr-328	231	30	tax	tax	NOUN
ftr-328	231	31	bar	bar	NOUN
ftr-328	231	32	would	would	AUX
ftr-328	231	33	become	become	VERB
ftr-328	231	34	more	more	ADJ
ftr-328	231	35	involved.54	involved.54	NOUN
ftr-328	231	36	professor	professor	NOUN
ftr-328	231	37	john	john	PROPN
ftr-328	231	38	m.	m.	PROPN
ftr-328	231	39	maguire	maguire	PROPN
ftr-328	231	40	had	have	VERB
ftr-328	231	41	a	a	DET
ftr-328	231	42	more	more	ADV
ftr-328	231	43	specific	specific	ADJ
ftr-328	231	44	hope	hope	NOUN
ftr-328	231	45	:	:	PUNCT
ftr-328	231	46	for	for	ADP
ftr-328	231	47	the	the	DET
ftr-328	231	48	full	full	ADJ
ftr-328	231	49	connotations	connotation	NOUN
ftr-328	231	50	of	of	ADP
ftr-328	231	51	the	the	DET
ftr-328	231	52	tax	tax	NOUN
ftr-328	231	53	lawyer	lawyer	NOUN
ftr-328	231	54	’s	’s	PART
ftr-328	231	55	special	special	ADJ
ftr-328	231	56	obligations	obligation	NOUN
ftr-328	231	57	46	46	NUM
ftr-328	231	58	.	.	PUNCT
ftr-328	232	1	cahn	cahn	PROPN
ftr-328	232	2	et	et	PROPN
ftr-328	233	1	al	al	PROPN
ftr-328	233	2	.	.	PROPN
ftr-328	233	3	,	,	PUNCT
ftr-328	233	4	successful	successful	ADJ
ftr-328	233	5	tax	tax	NOUN
ftr-328	233	6	lawyer	lawyer	NOUN
ftr-328	233	7	,	,	PUNCT
ftr-328	233	8	supra	supra	PROPN
ftr-328	233	9	note	note	PROPN
ftr-328	233	10	26	26	NUM
ftr-328	233	11	,	,	PUNCT
ftr-328	233	12	at	at	ADP
ftr-328	233	13	18	18	NUM
ftr-328	233	14	.	.	PUNCT
ftr-328	233	15	47	47	NUM
ftr-328	233	16	.	.	PUNCT
ftr-328	234	1	cahn	cahn	PROPN
ftr-328	234	2	et	et	PROPN
ftr-328	235	1	al	al	PROPN
ftr-328	235	2	.	.	PROPN
ftr-328	235	3	,	,	PUNCT
ftr-328	235	4	ethical	ethical	ADJ
ftr-328	235	5	problems	problem	NOUN
ftr-328	235	6	,	,	PUNCT
ftr-328	235	7	supra	supra	PROPN
ftr-328	235	8	note	note	NOUN
ftr-328	235	9	1	1	NUM
ftr-328	235	10	,	,	PUNCT
ftr-328	235	11	at	at	ADP
ftr-328	235	12	32	32	NUM
ftr-328	235	13	(	(	PUNCT
ftr-328	235	14	statements	statement	NOUN
ftr-328	235	15	of	of	ADP
ftr-328	235	16	jerome	jerome	PROPN
ftr-328	235	17	r.	r.	PROPN
ftr-328	235	18	hellerstein	hellerstein	PROPN
ftr-328	235	19	)	)	PUNCT
ftr-328	235	20	.	.	PUNCT
ftr-328	236	1	48	48	NUM
ftr-328	236	2	.	.	PUNCT
ftr-328	237	1	norris	norris	PROPN
ftr-328	237	2	darrell	darrell	PROPN
ftr-328	237	3	,	,	PUNCT
ftr-328	237	4	the	the	DET
ftr-328	237	5	tax	tax	NOUN
ftr-328	237	6	practitioner	practitioner	NOUN
ftr-328	237	7	’s	’s	PART
ftr-328	237	8	duty	duty	NOUN
ftr-328	237	9	to	to	ADP
ftr-328	237	10	his	his	PRON
ftr-328	237	11	client	client	NOUN
ftr-328	237	12	and	and	CCONJ
ftr-328	237	13	his	his	PRON
ftr-328	237	14	government	government	NOUN
ftr-328	237	15	,	,	PUNCT
ftr-328	237	16	7	7	NUM
ftr-328	237	17	prac	prac	NOUN
ftr-328	237	18	.	.	PUNCT
ftr-328	237	19	law	law	NOUN
ftr-328	237	20	.	.	PUNCT
ftr-328	238	1	23	23	NUM
ftr-328	238	2	,	,	PUNCT
ftr-328	238	3	39	39	NUM
ftr-328	238	4	(	(	PUNCT
ftr-328	238	5	1961	1961	NUM
ftr-328	238	6	)	)	PUNCT
ftr-328	239	1	[	[	X
ftr-328	239	2	hereinafter	hereinafter	NOUN
ftr-328	239	3	darrell	darrell	PROPN
ftr-328	239	4	,	,	PUNCT
ftr-328	239	5	tax	tax	NOUN
ftr-328	239	6	practitioner	practitioner	NOUN
ftr-328	239	7	’s	’s	PART
ftr-328	239	8	duty	duty	NOUN
ftr-328	239	9	]	]	X
ftr-328	239	10	(	(	PUNCT
ftr-328	239	11	this	this	DET
ftr-328	239	12	article	article	NOUN
ftr-328	239	13	was	be	AUX
ftr-328	239	14	based	base	VERB
ftr-328	239	15	on	on	ADP
ftr-328	239	16	various	various	ADJ
ftr-328	239	17	addresses	address	NOUN
ftr-328	239	18	,	,	PUNCT
ftr-328	239	19	including	include	VERB
ftr-328	239	20	the	the	DET
ftr-328	239	21	n.y.u	n.y.u	NOUN
ftr-328	239	22	.	.	PUNCT
ftr-328	240	1	institute	institute	PROPN
ftr-328	240	2	on	on	ADP
ftr-328	240	3	federal	federal	ADJ
ftr-328	240	4	taxation	taxation	NOUN
ftr-328	240	5	in	in	ADP
ftr-328	240	6	1958	1958	NUM
ftr-328	240	7	where	where	SCONJ
ftr-328	240	8	it	it	PRON
ftr-328	240	9	was	be	AUX
ftr-328	240	10	subsequently	subsequently	ADV
ftr-328	240	11	published	publish	VERB
ftr-328	240	12	)	)	PUNCT
ftr-328	240	13	.	.	PUNCT
ftr-328	241	1	see	see	VERB
ftr-328	241	2	darrell	darrell	PROPN
ftr-328	241	3	,	,	PUNCT
ftr-328	241	4	conscience	conscience	NOUN
ftr-328	241	5	and	and	CCONJ
ftr-328	241	6	propriety	propriety	NOUN
ftr-328	241	7	in	in	ADP
ftr-328	241	8	tax	tax	NOUN
ftr-328	241	9	practice	practice	NOUN
ftr-328	241	10	,	,	PUNCT
ftr-328	241	11	infra	infra	NOUN
ftr-328	241	12	note	note	VERB
ftr-328	241	13	82	82	NUM
ftr-328	241	14	;	;	PUNCT
ftr-328	241	15	paul	paul	PROPN
ftr-328	241	16	,	,	PUNCT
ftr-328	241	17	tax	tax	NOUN
ftr-328	241	18	adviser	adviser	NOUN
ftr-328	241	19	,	,	PUNCT
ftr-328	241	20	supra	supra	PROPN
ftr-328	241	21	note	note	NOUN
ftr-328	241	22	4	4	NUM
ftr-328	241	23	,	,	PUNCT
ftr-328	241	24	at	at	ADP
ftr-328	241	25	412	412	NUM
ftr-328	241	26	.	.	NOUN
ftr-328	241	27	49	49	NUM
ftr-328	241	28	.	.	PUNCT
ftr-328	242	1	barnes	barne	NOUN
ftr-328	242	2	,	,	PUNCT
ftr-328	242	3	voluntary	voluntary	ADJ
ftr-328	242	4	assessment	assessment	NOUN
ftr-328	242	5	system	system	NOUN
ftr-328	242	6	,	,	PUNCT
ftr-328	242	7	supra	supra	PROPN
ftr-328	242	8	note	note	PROPN
ftr-328	242	9	25	25	NUM
ftr-328	242	10	,	,	PUNCT
ftr-328	242	11	at	at	ADP
ftr-328	242	12	1034	1034	NUM
ftr-328	242	13	.	.	PUNCT
ftr-328	243	1	50	50	NUM
ftr-328	243	2	.	.	X
ftr-328	244	1	describing	describe	VERB
ftr-328	244	2	fads	fad	NOUN
ftr-328	244	3	in	in	ADP
ftr-328	244	4	subjects	subject	NOUN
ftr-328	244	5	discussed	discuss	VERB
ftr-328	244	6	at	at	ADP
ftr-328	244	7	legal	legal	ADJ
ftr-328	244	8	conferences	conference	NOUN
ftr-328	244	9	,	,	PUNCT
ftr-328	244	10	he	he	PRON
ftr-328	244	11	wrote	write	VERB
ftr-328	244	12	“	"	PUNCT
ftr-328	244	13	i	i	PRON
ftr-328	244	14	have	have	AUX
ftr-328	244	15	observed	observe	VERB
ftr-328	244	16	that	that	SCONJ
ftr-328	244	17	a	a	DET
ftr-328	244	18	subject	subject	NOUN
ftr-328	244	19	considered	consider	VERB
ftr-328	244	20	a	a	DET
ftr-328	244	21	lively	lively	ADJ
ftr-328	244	22	one	one	NOUN
ftr-328	244	23	for	for	ADP
ftr-328	244	24	discussion	discussion	NOUN
ftr-328	244	25	at	at	ADP
ftr-328	244	26	one	one	NUM
ftr-328	244	27	tax	tax	NOUN
ftr-328	244	28	conference	conference	NOUN
ftr-328	244	29	is	be	AUX
ftr-328	244	30	not	not	PART
ftr-328	244	31	unlikely	unlikely	ADJ
ftr-328	244	32	to	to	PART
ftr-328	244	33	appear	appear	VERB
ftr-328	244	34	on	on	ADP
ftr-328	244	35	the	the	DET
ftr-328	244	36	program	program	NOUN
ftr-328	244	37	of	of	ADP
ftr-328	244	38	another	another	PRON
ftr-328	244	39	and	and	CCONJ
ftr-328	244	40	another	another	PRON
ftr-328	244	41	and	and	CCONJ
ftr-328	244	42	to	to	PART
ftr-328	244	43	be	be	AUX
ftr-328	244	44	written	write	VERB
ftr-328	244	45	about	about	ADP
ftr-328	244	46	until	until	SCONJ
ftr-328	244	47	it	it	PRON
ftr-328	244	48	has	have	AUX
ftr-328	244	49	lost	lose	VERB
ftr-328	244	50	the	the	DET
ftr-328	244	51	appeal	appeal	NOUN
ftr-328	244	52	of	of	ADP
ftr-328	244	53	both	both	PRON
ftr-328	244	54	novelty	novelty	NOUN
ftr-328	244	55	and	and	CCONJ
ftr-328	244	56	timeliness	timeliness	NOUN
ftr-328	244	57	.	.	PUNCT
ftr-328	244	58	”	"	PUNCT
ftr-328	245	1	i	i	PRON
ftr-328	245	2	d.	d.	PROPN
ftr-328	246	1	i	i	PRON
ftr-328	246	2	suppose	suppose	VERB
ftr-328	246	3	this	this	PRON
ftr-328	246	4	is	be	AUX
ftr-328	246	5	as	as	ADV
ftr-328	246	6	true	true	ADJ
ftr-328	246	7	today	today	NOUN
ftr-328	246	8	as	as	ADP
ftr-328	246	9	then	then	ADV
ftr-328	246	10	.	.	PUNCT
ftr-328	247	1	51	51	NUM
ftr-328	247	2	.	.	PUNCT
ftr-328	248	1	i	i	PRON
ftr-328	248	2	d.	d.	PROPN
ftr-328	248	3	52	52	NUM
ftr-328	248	4	.	.	PUNCT
ftr-328	249	1	i	i	PRON
ftr-328	249	2	d.	d.	PROPN
ftr-328	249	3	53	53	NUM
ftr-328	249	4	.	.	PUNCT
ftr-328	250	1	mortimer	mortimer	PROPN
ftr-328	250	2	m.	m.	PROPN
ftr-328	250	3	caplin	caplin	PROPN
ftr-328	250	4	,	,	PUNCT
ftr-328	250	5	responsibilities	responsibility	NOUN
ftr-328	250	6	of	of	ADP
ftr-328	250	7	the	the	DET
ftr-328	250	8	tax	tax	NOUN
ftr-328	250	9	adviser	adviser	NOUN
ftr-328	250	10	—	—	PUNCT
ftr-328	250	11	a	a	DET
ftr-328	250	12	perspective	perspective	NOUN
ftr-328	250	13	,	,	PUNCT
ftr-328	250	14	40	40	NUM
ftr-328	250	15	taxes	taxis	NOUN
ftr-328	250	16	1030	1030	NUM
ftr-328	250	17	,	,	PUNCT
ftr-328	250	18	1031	1031	NUM
ftr-328	250	19	(	(	PUNCT
ftr-328	250	20	1962	1962	NUM
ftr-328	250	21	)	)	PUNCT
ftr-328	251	1	[	[	X
ftr-328	251	2	hereinafter	hereinafter	NOUN
ftr-328	251	3	caplin	caplin	PROPN
ftr-328	251	4	,	,	PUNCT
ftr-328	251	5	perspective	perspective	NOUN
ftr-328	251	6	]	]	X
ftr-328	251	7	.	.	PUNCT
ftr-328	252	1	54	54	NUM
ftr-328	252	2	.	.	PUNCT
ftr-328	253	1	darrell	darrell	PROPN
ftr-328	253	2	,	,	PUNCT
ftr-328	253	3	tax	tax	NOUN
ftr-328	253	4	practitioner	practitioner	NOUN
ftr-328	253	5	’s	’s	PART
ftr-328	253	6	duty	duty	NOUN
ftr-328	253	7	,	,	PUNCT
ftr-328	253	8	supra	supra	PROPN
ftr-328	253	9	note	note	NOUN
ftr-328	253	10	48	48	NUM
ftr-328	253	11	,	,	PUNCT
ftr-328	253	12	at	at	ADP
ftr-328	253	13	39–40	39–40	NUM
ftr-328	253	14	.	.	PUNCT
ftr-328	254	1	2012	2012	NUM
ftr-328	254	2	]	]	PUNCT
ftr-328	254	3	legal	legal	ADJ
ftr-328	254	4	ethics	ethic	NOUN
ftr-328	254	5	and	and	CCONJ
ftr-328	254	6	federal	federal	ADJ
ftr-328	254	7	taxes	taxis	NOUN
ftr-328	254	8	11	11	NUM
ftr-328	254	9	to	to	PART
ftr-328	254	10	be	be	AUX
ftr-328	254	11	“	"	PUNCT
ftr-328	254	12	spelled	spell	VERB
ftr-328	254	13	out	out	ADP
ftr-328	254	14	”	"	PUNCT
ftr-328	254	15	by	by	ADP
ftr-328	254	16	a	a	DET
ftr-328	254	17	bar	bar	NOUN
ftr-328	254	18	committee;55	committee;55	NOUN
ftr-328	254	19	that	that	PRON
ftr-328	254	20	is	be	AUX
ftr-328	254	21	,	,	PUNCT
ftr-328	254	22	for	for	SCONJ
ftr-328	254	23	the	the	DET
ftr-328	254	24	tax	tax	NOUN
ftr-328	254	25	bar	bar	NOUN
ftr-328	254	26	to	to	PART
ftr-328	254	27	be	be	AUX
ftr-328	254	28	given	give	VERB
ftr-328	254	29	“	"	PUNCT
ftr-328	254	30	marching	marching	NOUN
ftr-328	254	31	orders	order	NOUN
ftr-328	254	32	”	"	PUNCT
ftr-328	254	33	in	in	ADP
ftr-328	254	34	“	"	PUNCT
ftr-328	254	35	a	a	DET
ftr-328	254	36	number	number	NOUN
ftr-328	254	37	of	of	ADP
ftr-328	254	38	commonplace	commonplace	ADJ
ftr-328	254	39	situations	situation	NOUN
ftr-328	254	40	produced	produce	VERB
ftr-328	254	41	by	by	ADP
ftr-328	254	42	tax	tax	NOUN
ftr-328	254	43	practice	practice	NOUN
ftr-328	254	44	.	.	PUNCT
ftr-328	255	1	”56	”56	VERB
ftr-328	255	2	the	the	DET
ftr-328	255	3	concern	concern	NOUN
ftr-328	255	4	for	for	ADP
ftr-328	255	5	the	the	DET
ftr-328	255	6	ethical	ethical	ADJ
ftr-328	255	7	well	well	NOUN
ftr-328	255	8	-	-	PUNCT
ftr-328	255	9	being	being	NOUN
ftr-328	255	10	of	of	ADP
ftr-328	255	11	the	the	DET
ftr-328	255	12	tax	tax	NOUN
ftr-328	255	13	bar	bar	NOUN
ftr-328	255	14	was	be	AUX
ftr-328	255	15	not	not	PART
ftr-328	255	16	limited	limit	VERB
ftr-328	255	17	to	to	ADP
ftr-328	255	18	committee	committee	NOUN
ftr-328	255	19	-	-	PUNCT
ftr-328	255	20	crafted	craft	VERB
ftr-328	255	21	solutions	solution	NOUN
ftr-328	255	22	to	to	ADP
ftr-328	255	23	commonplace	commonplace	ADJ
ftr-328	255	24	situations	situation	NOUN
ftr-328	255	25	,	,	PUNCT
ftr-328	255	26	however	however	ADV
ftr-328	255	27	.	.	PUNCT
ftr-328	256	1	there	there	PRON
ftr-328	256	2	was	be	VERB
ftr-328	256	3	a	a	DET
ftr-328	256	4	concern	concern	NOUN
ftr-328	256	5	that	that	SCONJ
ftr-328	256	6	deeper	deep	ADJ
ftr-328	256	7	problems	problem	NOUN
ftr-328	256	8	were	be	AUX
ftr-328	256	9	eroding	erode	VERB
ftr-328	256	10	the	the	DET
ftr-328	256	11	profession	profession	NOUN
ftr-328	256	12	.	.	PUNCT
ftr-328	257	1	sensitive	sensitive	ADJ
ftr-328	257	2	to	to	ADP
ftr-328	257	3	the	the	DET
ftr-328	257	4	increasing	increase	VERB
ftr-328	257	5	time	time	NOUN
ftr-328	257	6	and	and	CCONJ
ftr-328	257	7	energy	energy	NOUN
ftr-328	257	8	required	require	VERB
ftr-328	257	9	to	to	PART
ftr-328	257	10	be	be	AUX
ftr-328	257	11	expanded	expand	VERB
ftr-328	257	12	by	by	ADP
ftr-328	257	13	tax	tax	NOUN
ftr-328	257	14	lawyers	lawyer	NOUN
ftr-328	257	15	,	,	PUNCT
ftr-328	257	16	professor	professor	NOUN
ftr-328	257	17	cahn	cahn	NOUN
ftr-328	257	18	bemoaned	bemoan	VERB
ftr-328	257	19	the	the	DET
ftr-328	257	20	“	"	PUNCT
ftr-328	257	21	steady	steady	ADJ
ftr-328	257	22	-	-	PUNCT
ftr-328	257	23	flowing	flow	VERB
ftr-328	257	24	river	river	NOUN
ftr-328	257	25	of	of	ADP
ftr-328	257	26	texts	text	NOUN
ftr-328	257	27	,	,	PUNCT
ftr-328	257	28	services	service	NOUN
ftr-328	257	29	,	,	PUNCT
ftr-328	257	30	and	and	CCONJ
ftr-328	257	31	articles	article	NOUN
ftr-328	257	32	”	"	PUNCT
ftr-328	257	33	about	about	ADP
ftr-328	257	34	taxation	taxation	NOUN
ftr-328	257	35	that	that	SCONJ
ftr-328	257	36	“	"	PUNCT
ftr-328	257	37	any	any	DET
ftr-328	257	38	tax	tax	NOUN
ftr-328	257	39	expert	expert	NOUN
ftr-328	257	40	,	,	PUNCT
ftr-328	257	41	who	who	PRON
ftr-328	257	42	is	be	AUX
ftr-328	257	43	unfortunately	unfortunately	ADV
ftr-328	257	44	required	require	VERB
ftr-328	257	45	to	to	PART
ftr-328	257	46	earn	earn	VERB
ftr-328	257	47	his	his	PRON
ftr-328	257	48	living	living	NOUN
ftr-328	257	49	while	while	SCONJ
ftr-328	257	50	trying	try	VERB
ftr-328	257	51	to	to	PART
ftr-328	257	52	maintain	maintain	VERB
ftr-328	257	53	his	his	PRON
ftr-328	257	54	expertness	expertness	NOUN
ftr-328	257	55	”	"	PUNCT
ftr-328	257	56	must	must	AUX
ftr-328	257	57	read	read	VERB
ftr-328	257	58	in	in	ADP
ftr-328	257	59	order	order	NOUN
ftr-328	257	60	to	to	PART
ftr-328	257	61	keep	keep	VERB
ftr-328	257	62	up	up	ADP
ftr-328	257	63	-	-	PUNCT
ftr-328	257	64	to	to	ADP
ftr-328	257	65	-	-	PUNCT
ftr-328	257	66	date.57	date.57	ADJ
ftr-328	257	67	worse	bad	ADJ
ftr-328	257	68	,	,	PUNCT
ftr-328	257	69	he	he	PRON
ftr-328	257	70	feared	fear	VERB
ftr-328	257	71	that	that	SCONJ
ftr-328	257	72	lawyers	lawyer	NOUN
ftr-328	257	73	were	be	AUX
ftr-328	257	74	becoming	become	VERB
ftr-328	257	75	the	the	DET
ftr-328	257	76	“	"	PUNCT
ftr-328	257	77	jackals	jackal	NOUN
ftr-328	257	78	of	of	ADP
ftr-328	257	79	the	the	DET
ftr-328	257	80	bourgeoisie	bourgeoisie	NOUN
ftr-328	257	81	,	,	PUNCT
ftr-328	257	82	”	"	PUNCT
ftr-328	257	83	desiring	desire	VERB
ftr-328	257	84	only	only	ADV
ftr-328	257	85	to	to	PART
ftr-328	257	86	“	"	PUNCT
ftr-328	257	87	live	live	VERB
ftr-328	257	88	the	the	DET
ftr-328	257	89	same	same	ADJ
ftr-328	257	90	lives	life	NOUN
ftr-328	257	91	,	,	PUNCT
ftr-328	257	92	obtain	obtain	VERB
ftr-328	257	93	for	for	ADP
ftr-328	257	94	their	their	PRON
ftr-328	257	95	wives	wife	NOUN
ftr-328	257	96	the	the	DET
ftr-328	257	97	same	same	ADJ
ftr-328	257	98	type	type	NOUN
ftr-328	257	99	of	of	ADP
ftr-328	257	100	coats	coat	NOUN
ftr-328	257	101	,	,	PUNCT
ftr-328	257	102	and	and	CCONJ
ftr-328	257	103	ride	ride	VERB
ftr-328	257	104	around	around	ADV
ftr-328	257	105	in	in	ADP
ftr-328	257	106	the	the	DET
ftr-328	257	107	same	same	ADJ
ftr-328	257	108	automobiles	automobile	NOUN
ftr-328	257	109	”	"	PUNCT
ftr-328	257	110	as	as	ADP
ftr-328	257	111	their	their	PRON
ftr-328	257	112	“	"	PUNCT
ftr-328	257	113	mercantile	mercantile	ADJ
ftr-328	257	114	neighbors	neighbor	NOUN
ftr-328	257	115	.	.	PUNCT
ftr-328	258	1	”58	”58	PROPN
ftr-328	258	2	when	when	SCONJ
ftr-328	258	3	arguing	argue	VERB
ftr-328	258	4	that	that	SCONJ
ftr-328	258	5	“	"	PUNCT
ftr-328	258	6	we	we	PRON
ftr-328	258	7	may	may	AUX
ftr-328	258	8	be	be	AUX
ftr-328	258	9	fast	fast	ADV
ftr-328	258	10	losing	lose	VERB
ftr-328	258	11	our	our	PRON
ftr-328	258	12	status	status	NOUN
ftr-328	258	13	as	as	ADP
ftr-328	258	14	a	a	DET
ftr-328	258	15	profession	profession	NOUN
ftr-328	258	16	and	and	CCONJ
ftr-328	258	17	becoming	become	VERB
ftr-328	258	18	nothing	nothing	PRON
ftr-328	258	19	more	more	ADJ
ftr-328	258	20	than	than	ADP
ftr-328	258	21	skilled	skilled	ADJ
ftr-328	258	22	merchantclerks,”59	merchantclerks,”59	PRON
ftr-328	258	23	he	he	PRON
ftr-328	258	24	thought	think	VERB
ftr-328	258	25	this	this	DET
ftr-328	258	26	loss	loss	NOUN
ftr-328	258	27	followed	follow	VERB
ftr-328	258	28	the	the	DET
ftr-328	258	29	loss	loss	NOUN
ftr-328	258	30	of	of	ADP
ftr-328	258	31	the	the	DET
ftr-328	258	32	sense	sense	NOUN
ftr-328	258	33	of	of	ADP
ftr-328	258	34	“	"	PUNCT
ftr-328	258	35	moral	moral	ADJ
ftr-328	258	36	responsibility	responsibility	NOUN
ftr-328	258	37	”	"	PUNCT
ftr-328	258	38	and	and	CCONJ
ftr-328	258	39	“	"	PUNCT
ftr-328	258	40	civic	civic	ADJ
ftr-328	258	41	nobility	nobility	NOUN
ftr-328	258	42	.	.	PUNCT
ftr-328	258	43	”60	”60	PROPN
ftr-328	259	1	he	he	PRON
ftr-328	259	2	described	describe	VERB
ftr-328	259	3	the	the	DET
ftr-328	259	4	deeper	deep	ADJ
ftr-328	259	5	problem	problem	NOUN
ftr-328	259	6	as	as	ADP
ftr-328	259	7	lawyers	lawyer	NOUN
ftr-328	259	8	succumbing	succumb	VERB
ftr-328	259	9	to	to	ADP
ftr-328	259	10	an	an	DET
ftr-328	259	11	emerging	emerge	VERB
ftr-328	259	12	“	"	PUNCT
ftr-328	259	13	obsessive	obsessive	ADJ
ftr-328	259	14	need	need	NOUN
ftr-328	259	15	”	"	PUNCT
ftr-328	259	16	in	in	ADP
ftr-328	259	17	american	american	ADJ
ftr-328	259	18	culture	culture	NOUN
ftr-328	259	19	to	to	PART
ftr-328	259	20	“	"	PUNCT
ftr-328	259	21	be	be	AUX
ftr-328	259	22	like	like	ADP
ftr-328	259	23	everyone	everyone	PRON
ftr-328	259	24	else	else	ADV
ftr-328	259	25	,	,	PUNCT
ftr-328	259	26	to	to	PART
ftr-328	259	27	have	have	VERB
ftr-328	259	28	the	the	DET
ftr-328	259	29	same	same	ADJ
ftr-328	259	30	possessions	possession	NOUN
ftr-328	259	31	as	as	ADP
ftr-328	259	32	everyone	everyone	PRON
ftr-328	259	33	else	else	ADV
ftr-328	259	34	,	,	PUNCT
ftr-328	259	35	to	to	PART
ftr-328	259	36	follow	follow	VERB
ftr-328	259	37	the	the	DET
ftr-328	259	38	same	same	ADJ
ftr-328	259	39	pattern	pattern	NOUN
ftr-328	259	40	in	in	ADP
ftr-328	259	41	the	the	DET
ftr-328	259	42	pursuit	pursuit	NOUN
ftr-328	259	43	of	of	ADP
ftr-328	259	44	material	material	ADJ
ftr-328	259	45	goods	good	NOUN
ftr-328	259	46	.	.	PUNCT
ftr-328	260	1	”61	”61	NOUN
ftr-328	260	2	the	the	DET
ftr-328	260	3	result	result	NOUN
ftr-328	260	4	was	be	AUX
ftr-328	260	5	that	that	SCONJ
ftr-328	260	6	as	as	SCONJ
ftr-328	260	7	lawyers	lawyer	NOUN
ftr-328	260	8	gave	give	VERB
ftr-328	260	9	into	into	ADP
ftr-328	260	10	this	this	DET
ftr-328	260	11	consumerism	consumerism	NOUN
ftr-328	260	12	,	,	PUNCT
ftr-328	260	13	its	its	PRON
ftr-328	260	14	mentality	mentality	NOUN
ftr-328	260	15	would	would	AUX
ftr-328	260	16	transform	transform	VERB
ftr-328	260	17	them	they	PRON
ftr-328	260	18	into	into	ADP
ftr-328	260	19	being	be	AUX
ftr-328	260	20	“	"	PUNCT
ftr-328	260	21	what	what	PRON
ftr-328	260	22	the	the	DET
ftr-328	260	23	communists	communist	NOUN
ftr-328	260	24	have	have	AUX
ftr-328	260	25	always	always	ADV
ftr-328	260	26	said	say	VERB
ftr-328	260	27	the	the	DET
ftr-328	260	28	lawyers	lawyer	NOUN
ftr-328	260	29	were	be	AUX
ftr-328	260	30	in	in	ADP
ftr-328	260	31	a	a	DET
ftr-328	260	32	capitalist	capitalist	ADJ
ftr-328	260	33	society	society	NOUN
ftr-328	260	34	.	.	PUNCT
ftr-328	260	35	.	.	PUNCT
ftr-328	260	36	.	.	PUNCT
ftr-328	261	1	jackals	jackal	NOUN
ftr-328	261	2	of	of	ADP
ftr-328	261	3	the	the	DET
ftr-328	261	4	bourgeoisie	bourgeoisie	NOUN
ftr-328	261	5	.	.	PUNCT
ftr-328	262	1	”62	”62	PROPN
ftr-328	262	2	c.	c.	PROPN
ftr-328	262	3	patriotism	patriotism	NOUN
ftr-328	262	4	nineteen	nineteen	NUM
ftr-328	262	5	fifty	fifty	NUM
ftr-328	262	6	-	-	PUNCT
ftr-328	262	7	two	two	NUM
ftr-328	262	8	was	be	AUX
ftr-328	262	9	the	the	DET
ftr-328	262	10	year	year	NOUN
ftr-328	262	11	of	of	ADP
ftr-328	262	12	the	the	DET
ftr-328	262	13	philosophically	philosophically	ADV
ftr-328	262	14	reflective	reflective	ADJ
ftr-328	262	15	tax	tax	NOUN
ftr-328	262	16	law	law	NOUN
ftr-328	262	17	review	review	NOUN
ftr-328	262	18	banquet	banquet	NOUN
ftr-328	262	19	,	,	PUNCT
ftr-328	262	20	and	and	CCONJ
ftr-328	262	21	also	also	ADV
ftr-328	262	22	a	a	DET
ftr-328	262	23	year	year	NOUN
ftr-328	262	24	in	in	ADP
ftr-328	262	25	which	which	PRON
ftr-328	262	26	the	the	DET
ftr-328	262	27	cold	cold	ADJ
ftr-328	262	28	war	war	NOUN
ftr-328	262	29	was	be	AUX
ftr-328	262	30	heated	heat	VERB
ftr-328	262	31	.	.	PUNCT
ftr-328	263	1	there	there	PRON
ftr-328	263	2	were	be	VERB
ftr-328	263	3	large	large	ADJ
ftr-328	263	4	scale	scale	NOUN
ftr-328	263	5	bombings	bombing	NOUN
ftr-328	263	6	in	in	ADP
ftr-328	263	7	korea	korea	PROPN
ftr-328	263	8	(	(	PUNCT
ftr-328	263	9	the	the	DET
ftr-328	263	10	armistice	armistice	NOUN
ftr-328	263	11	came	come	VERB
ftr-328	263	12	in	in	ADP
ftr-328	263	13	1953	1953	NUM
ftr-328	263	14	)	)	PUNCT
ftr-328	263	15	and	and	CCONJ
ftr-328	263	16	55	55	NUM
ftr-328	263	17	.	.	PUNCT
ftr-328	263	18	maguire	maguire	PROPN
ftr-328	263	19	,	,	PUNCT
ftr-328	263	20	conscience	conscience	NOUN
ftr-328	263	21	and	and	CCONJ
ftr-328	263	22	propriety	propriety	NOUN
ftr-328	263	23	,	,	PUNCT
ftr-328	263	24	supra	supra	PROPN
ftr-328	263	25	note	note	NOUN
ftr-328	263	26	24	24	NUM
ftr-328	263	27	,	,	PUNCT
ftr-328	263	28	at	at	ADP
ftr-328	263	29	48	48	NUM
ftr-328	263	30	.	.	PUNCT
ftr-328	264	1	56	56	NUM
ftr-328	264	2	.	.	PUNCT
ftr-328	265	1	i	i	PRON
ftr-328	265	2	d.	d.	PROPN
ftr-328	265	3	at	at	ADP
ftr-328	265	4	45	45	NUM
ftr-328	265	5	.	.	PUNCT
ftr-328	265	6	57	57	NUM
ftr-328	265	7	.	.	PUNCT
ftr-328	266	1	cahn	cahn	PROPN
ftr-328	266	2	et	et	PROPN
ftr-328	267	1	al	al	PROPN
ftr-328	267	2	.	.	PROPN
ftr-328	267	3	,	,	PUNCT
ftr-328	267	4	successful	successful	ADJ
ftr-328	267	5	tax	tax	NOUN
ftr-328	267	6	lawyer	lawyer	NOUN
ftr-328	267	7	,	,	PUNCT
ftr-328	267	8	supra	supra	PROPN
ftr-328	267	9	note	note	PROPN
ftr-328	267	10	26	26	NUM
ftr-328	267	11	,	,	PUNCT
ftr-328	267	12	at	at	ADP
ftr-328	267	13	2–3	2–3	PROPN
ftr-328	267	14	.	.	PUNCT
ftr-328	268	1	randolph	randolph	PROPN
ftr-328	268	2	e.	e.	PROPN
ftr-328	268	3	paul	paul	PROPN
ftr-328	268	4	described	describe	VERB
ftr-328	268	5	the	the	DET
ftr-328	268	6	“	"	PUNCT
ftr-328	268	7	wearisome	wearisome	ADJ
ftr-328	268	8	quota	quota	NOUN
ftr-328	268	9	of	of	ADP
ftr-328	268	10	suggestion	suggestion	NOUN
ftr-328	268	11	and	and	CCONJ
ftr-328	268	12	criticism	criticism	NOUN
ftr-328	268	13	and	and	CCONJ
ftr-328	268	14	dogma	dogma	NOUN
ftr-328	268	15	”	"	PUNCT
ftr-328	268	16	that	that	SCONJ
ftr-328	268	17	“	"	PUNCT
ftr-328	268	18	constantly	constantly	ADV
ftr-328	268	19	pour[s	pour[s	ADJ
ftr-328	268	20	]	]	PUNCT
ftr-328	268	21	out	out	ADV
ftr-328	268	22	”	"	PUNCT
ftr-328	268	23	from	from	ADP
ftr-328	268	24	tax	tax	NOUN
ftr-328	268	25	magazines	magazine	NOUN
ftr-328	268	26	and	and	CCONJ
ftr-328	268	27	journals	journal	NOUN
ftr-328	268	28	.	.	PUNCT
ftr-328	269	1	randolph	randolph	PROPN
ftr-328	269	2	e.	e.	PROPN
ftr-328	269	3	paul	paul	PROPN
ftr-328	269	4	,	,	PUNCT
ftr-328	269	5	the	the	DET
ftr-328	269	6	responsibilities	responsibility	NOUN
ftr-328	269	7	of	of	ADP
ftr-328	269	8	the	the	DET
ftr-328	269	9	tax	tax	NOUN
ftr-328	269	10	adviser	adviser	NOUN
ftr-328	269	11	,	,	PUNCT
ftr-328	269	12	63	63	NUM
ftr-328	269	13	harv	harv	NOUN
ftr-328	269	14	.	.	PUNCT
ftr-328	270	1	l.	l.	PROPN
ftr-328	270	2	rev	rev	PROPN
ftr-328	270	3	.	.	PROPN
ftr-328	270	4	377	377	NUM
ftr-328	270	5	,	,	PUNCT
ftr-328	270	6	378	378	NUM
ftr-328	270	7	(	(	PUNCT
ftr-328	270	8	1950	1950	NUM
ftr-328	270	9	)	)	PUNCT
ftr-328	271	1	[	[	X
ftr-328	271	2	hereinafter	hereinafter	NOUN
ftr-328	271	3	paul	paul	NOUN
ftr-328	271	4	,	,	PUNCT
ftr-328	271	5	responsibilities	responsibility	NOUN
ftr-328	271	6	]	]	PUNCT
ftr-328	271	7	(	(	PUNCT
ftr-328	271	8	this	this	DET
ftr-328	271	9	article	article	NOUN
ftr-328	271	10	is	be	AUX
ftr-328	271	11	an	an	DET
ftr-328	271	12	adaptation	adaptation	NOUN
ftr-328	271	13	,	,	PUNCT
ftr-328	271	14	with	with	ADP
ftr-328	271	15	minor	minor	ADJ
ftr-328	271	16	revisions	revision	NOUN
ftr-328	271	17	,	,	PUNCT
ftr-328	271	18	of	of	ADP
ftr-328	271	19	an	an	DET
ftr-328	271	20	address	address	NOUN
ftr-328	271	21	before	before	ADP
ftr-328	271	22	the	the	DET
ftr-328	271	23	1949	1949	NUM
ftr-328	271	24	second	second	ADJ
ftr-328	271	25	annual	annual	ADJ
ftr-328	271	26	institute	institute	NOUN
ftr-328	271	27	on	on	ADP
ftr-328	271	28	federal	federal	ADJ
ftr-328	271	29	taxation	taxation	NOUN
ftr-328	271	30	,	,	PUNCT
ftr-328	271	31	university	university	PROPN
ftr-328	271	32	of	of	ADP
ftr-328	271	33	southern	southern	PROPN
ftr-328	271	34	california	california	PROPN
ftr-328	271	35	school	school	PROPN
ftr-328	271	36	of	of	ADP
ftr-328	271	37	law	law	NOUN
ftr-328	271	38	)	)	PUNCT
ftr-328	271	39	.	.	PUNCT
ftr-328	272	1	he	he	PRON
ftr-328	272	2	even	even	ADV
ftr-328	272	3	footnotes	footnote	VERB
ftr-328	272	4	to	to	ADP
ftr-328	272	5	an	an	DET
ftr-328	272	6	“	"	PUNCT
ftr-328	272	7	inventory	inventory	NOUN
ftr-328	272	8	of	of	ADP
ftr-328	272	9	the	the	DET
ftr-328	272	10	growing	grow	VERB
ftr-328	272	11	mass	mass	NOUN
ftr-328	272	12	of	of	ADP
ftr-328	272	13	tax	tax	NOUN
ftr-328	272	14	materials	material	NOUN
ftr-328	272	15	.	.	PUNCT
ftr-328	272	16	”	"	PUNCT
ftr-328	273	1	i	i	PRON
ftr-328	273	2	d.	d.	VERB
ftr-328	273	3	at	at	ADP
ftr-328	273	4	n.8	n.8	PROPN
ftr-328	273	5	.	.	PUNCT
ftr-328	274	1	58	58	NUM
ftr-328	274	2	.	.	PUNCT
ftr-328	275	1	cahn	cahn	NOUN
ftr-328	275	2	et	et	PROPN
ftr-328	275	3	al	al	PROPN
ftr-328	275	4	.	.	PROPN
ftr-328	275	5	,	,	PUNCT
ftr-328	275	6	ethical	ethical	ADJ
ftr-328	275	7	problems	problem	NOUN
ftr-328	275	8	,	,	PUNCT
ftr-328	275	9	supra	supra	PROPN
ftr-328	275	10	note	note	PROPN
ftr-328	275	11	1	1	NUM
ftr-328	275	12	,	,	PUNCT
ftr-328	275	13	at	at	ADP
ftr-328	275	14	2	2	NUM
ftr-328	275	15	.	.	NOUN
ftr-328	275	16	59	59	NUM
ftr-328	275	17	.	.	PUNCT
ftr-328	276	1	i	i	PRON
ftr-328	276	2	d.	d.	PROPN
ftr-328	276	3	60	60	NUM
ftr-328	276	4	.	.	PUNCT
ftr-328	277	1	i	i	PRON
ftr-328	277	2	d.	d.	PROPN
ftr-328	277	3	at	at	ADP
ftr-328	277	4	3	3	NUM
ftr-328	277	5	.	.	PROPN
ftr-328	277	6	61	61	NUM
ftr-328	277	7	.	.	PUNCT
ftr-328	278	1	i	i	PRON
ftr-328	278	2	d.	d.	PROPN
ftr-328	278	3	at	at	ADP
ftr-328	278	4	2	2	NUM
ftr-328	278	5	.	.	NUM
ftr-328	278	6	62	62	NUM
ftr-328	278	7	.	.	PUNCT
ftr-328	279	1	i	i	PRON
ftr-328	279	2	d.	d.	PROPN
ftr-328	279	3	12	12	NUM
ftr-328	279	4	florida	florida	PROPN
ftr-328	279	5	tax	tax	NOUN
ftr-328	279	6	review	review	NOUN
ftr-328	279	7	[	[	X
ftr-328	279	8	vol	vol	NOUN
ftr-328	279	9	.	.	PUNCT
ftr-328	280	1	12:1	12:1	NUM
ftr-328	280	2	the	the	DET
ftr-328	280	3	communistic	communistic	ADJ
ftr-328	280	4	threat	threat	NOUN
ftr-328	280	5	was	be	AUX
ftr-328	280	6	on	on	ADP
ftr-328	280	7	the	the	DET
ftr-328	280	8	minds	mind	NOUN
ftr-328	280	9	of	of	ADP
ftr-328	280	10	americans	americans	PROPN
ftr-328	280	11	.	.	PUNCT
ftr-328	281	1	in	in	ADP
ftr-328	281	2	professor	professor	PROPN
ftr-328	281	3	cahn	cahn	PROPN
ftr-328	281	4	’s	’s	PART
ftr-328	281	5	mind	mind	NOUN
ftr-328	281	6	,	,	PUNCT
ftr-328	281	7	individuality	individuality	NOUN
ftr-328	281	8	,	,	PUNCT
ftr-328	281	9	moral	moral	ADJ
ftr-328	281	10	responsibility	responsibility	NOUN
ftr-328	281	11	,	,	PUNCT
ftr-328	281	12	and	and	CCONJ
ftr-328	281	13	civic	civic	ADJ
ftr-328	281	14	nobility	nobility	NOUN
ftr-328	281	15	buttressed	buttress	VERB
ftr-328	281	16	lawyer	lawyer	NOUN
ftr-328	281	17	professionalism	professionalism	NOUN
ftr-328	281	18	against	against	ADP
ftr-328	281	19	the	the	DET
ftr-328	281	20	potentially	potentially	ADV
ftr-328	281	21	accurate	accurate	ADJ
ftr-328	281	22	criticisms	criticism	NOUN
ftr-328	281	23	of	of	ADP
ftr-328	281	24	the	the	DET
ftr-328	281	25	communists	communist	NOUN
ftr-328	281	26	.	.	PUNCT
ftr-328	282	1	merle	merle	PROPN
ftr-328	282	2	h.	h.	PROPN
ftr-328	282	3	miller	miller	PROPN
ftr-328	282	4	sounded	sound	VERB
ftr-328	282	5	a	a	DET
ftr-328	282	6	very	very	ADV
ftr-328	282	7	similar	similar	ADJ
ftr-328	282	8	tone	tone	NOUN
ftr-328	282	9	,	,	PUNCT
ftr-328	282	10	praising	praise	VERB
ftr-328	282	11	an	an	DET
ftr-328	282	12	intentional	intentional	ADJ
ftr-328	282	13	and	and	CCONJ
ftr-328	282	14	international	international	ADJ
ftr-328	282	15	movement	movement	NOUN
ftr-328	282	16	of	of	ADP
ftr-328	282	17	“	"	PUNCT
ftr-328	282	18	moral	moral	ADJ
ftr-328	282	19	re	re	NOUN
ftr-328	282	20	-	-	NOUN
ftr-328	282	21	armament	armament	NOUN
ftr-328	282	22	”	"	PUNCT
ftr-328	282	23	as	as	ADP
ftr-328	282	24	perhaps	perhaps	ADV
ftr-328	282	25	“	"	PUNCT
ftr-328	282	26	the	the	DET
ftr-328	282	27	most	most	ADV
ftr-328	282	28	potent	potent	ADJ
ftr-328	282	29	challenge	challenge	NOUN
ftr-328	282	30	to	to	ADP
ftr-328	282	31	communism	communism	NOUN
ftr-328	282	32	in	in	ADP
ftr-328	282	33	the	the	DET
ftr-328	282	34	struggle	struggle	NOUN
ftr-328	282	35	for	for	ADP
ftr-328	282	36	men	man	NOUN
ftr-328	282	37	’s	’s	PART
ftr-328	282	38	minds	mind	NOUN
ftr-328	282	39	,	,	PUNCT
ftr-328	282	40	”	"	PUNCT
ftr-328	282	41	and	and	CCONJ
ftr-328	282	42	framed	framed	ADJ
ftr-328	282	43	moral	moral	ADJ
ftr-328	282	44	appeals	appeal	NOUN
ftr-328	282	45	to	to	ADP
ftr-328	282	46	fidelity	fidelity	NOUN
ftr-328	282	47	to	to	ADP
ftr-328	282	48	the	the	DET
ftr-328	282	49	tax	tax	NOUN
ftr-328	282	50	law	law	NOUN
ftr-328	282	51	in	in	ADP
ftr-328	282	52	this	this	DET
ftr-328	282	53	context.63	context.63	PROPN
ftr-328	282	54	to	to	ADP
ftr-328	282	55	mr	mr	PROPN
ftr-328	282	56	.	.	PROPN
ftr-328	282	57	miller	miller	PROPN
ftr-328	282	58	,	,	PUNCT
ftr-328	282	59	the	the	DET
ftr-328	282	60	time	time	NOUN
ftr-328	282	61	was	be	AUX
ftr-328	282	62	one	one	NUM
ftr-328	282	63	in	in	ADP
ftr-328	282	64	which	which	PRON
ftr-328	282	65	there	there	PRON
ftr-328	282	66	was	be	VERB
ftr-328	282	67	a	a	DET
ftr-328	282	68	“	"	PUNCT
ftr-328	282	69	great	great	ADJ
ftr-328	282	70	battle	battle	NOUN
ftr-328	282	71	between	between	ADP
ftr-328	282	72	the	the	DET
ftr-328	282	73	west	west	NOUN
ftr-328	282	74	and	and	CCONJ
ftr-328	282	75	east	east	PROPN
ftr-328	282	76	”	"	PUNCT
ftr-328	282	77	in	in	ADP
ftr-328	282	78	which	which	PRON
ftr-328	282	79	good	good	ADJ
ftr-328	282	80	tax	tax	NOUN
ftr-328	282	81	lawyers	lawyer	NOUN
ftr-328	282	82	contributed	contribute	VERB
ftr-328	282	83	“	"	PUNCT
ftr-328	282	84	greatly	greatly	ADV
ftr-328	282	85	to	to	ADP
ftr-328	282	86	the	the	DET
ftr-328	282	87	well	well	ADJ
ftr-328	282	88	being	being	NOUN
ftr-328	282	89	of	of	ADP
ftr-328	282	90	the	the	DET
ftr-328	282	91	country	country	NOUN
ftr-328	282	92	at	at	ADP
ftr-328	282	93	large	large	ADJ
ftr-328	282	94	”	"	PUNCT
ftr-328	282	95	by	by	ADP
ftr-328	282	96	“	"	PUNCT
ftr-328	282	97	kill[ing	kill[e	VERB
ftr-328	282	98	]	]	PUNCT
ftr-328	282	99	off	off	ADP
ftr-328	282	100	a	a	DET
ftr-328	282	101	bad	bad	ADJ
ftr-328	282	102	tax	tax	NOUN
ftr-328	282	103	scheme	scheme	NOUN
ftr-328	282	104	.	.	PUNCT
ftr-328	283	1	”64	”64	PROPN
ftr-328	283	2	in	in	ADP
ftr-328	283	3	this	this	DET
ftr-328	283	4	time	time	NOUN
ftr-328	283	5	of	of	ADP
ftr-328	283	6	great	great	ADJ
ftr-328	283	7	battle	battle	NOUN
ftr-328	283	8	,	,	PUNCT
ftr-328	283	9	he	he	PRON
ftr-328	283	10	did	do	AUX
ftr-328	283	11	not	not	PART
ftr-328	283	12	think	think	VERB
ftr-328	283	13	any	any	DET
ftr-328	283	14	tax	tax	NOUN
ftr-328	283	15	lawyer	lawyer	NOUN
ftr-328	283	16	wanted	want	VERB
ftr-328	283	17	to	to	PART
ftr-328	283	18	be	be	AUX
ftr-328	283	19	known	know	VERB
ftr-328	283	20	for	for	ADP
ftr-328	283	21	drafting	draft	VERB
ftr-328	283	22	minutes	minute	NOUN
ftr-328	283	23	giving	give	VERB
ftr-328	283	24	“	"	PUNCT
ftr-328	283	25	reasons	reason	NOUN
ftr-328	283	26	for	for	ADP
ftr-328	283	27	not	not	PART
ftr-328	283	28	paying	pay	VERB
ftr-328	283	29	out	out	ADP
ftr-328	283	30	dividends	dividend	NOUN
ftr-328	283	31	”	"	PUNCT
ftr-328	283	32	or	or	CCONJ
ftr-328	283	33	writing	write	VERB
ftr-328	283	34	“	"	PUNCT
ftr-328	283	35	long	long	ADJ
ftr-328	283	36	instruments	instrument	NOUN
ftr-328	283	37	setting	set	VERB
ftr-328	283	38	up	up	ADP
ftr-328	283	39	tricky	tricky	ADJ
ftr-328	283	40	trusts	trust	NOUN
ftr-328	283	41	.	.	PUNCT
ftr-328	284	1	”65	”65	NOUN
ftr-328	284	2	for	for	ADP
ftr-328	284	3	mr	mr	PROPN
ftr-328	284	4	.	.	PROPN
ftr-328	284	5	miller	miller	PROPN
ftr-328	284	6	,	,	PUNCT
ftr-328	284	7	the	the	DET
ftr-328	284	8	risk	risk	NOUN
ftr-328	284	9	that	that	PRON
ftr-328	284	10	american	american	ADJ
ftr-328	284	11	capitalism	capitalism	NOUN
ftr-328	284	12	might	might	AUX
ftr-328	284	13	fail	fail	VERB
ftr-328	284	14	in	in	ADP
ftr-328	284	15	this	this	DET
ftr-328	284	16	great	great	ADJ
ftr-328	284	17	battle	battle	NOUN
ftr-328	284	18	was	be	AUX
ftr-328	284	19	real	real	ADJ
ftr-328	284	20	,	,	PUNCT
ftr-328	284	21	and	and	CCONJ
ftr-328	284	22	it	it	PRON
ftr-328	284	23	was	be	AUX
ftr-328	284	24	the	the	DET
ftr-328	284	25	touchstone	touchstone	NOUN
ftr-328	284	26	for	for	ADP
ftr-328	284	27	developing	develop	VERB
ftr-328	284	28	sound	sound	ADJ
ftr-328	284	29	tax	tax	NOUN
ftr-328	284	30	law	law	NOUN
ftr-328	284	31	ethics	ethic	NOUN
ftr-328	284	32	:	:	PUNCT
ftr-328	284	33	we	we	PRON
ftr-328	284	34	are	be	AUX
ftr-328	284	35	engaged	engage	VERB
ftr-328	284	36	in	in	ADP
ftr-328	284	37	a	a	DET
ftr-328	284	38	most	most	ADV
ftr-328	284	39	challenging	challenging	ADJ
ftr-328	284	40	economic	economic	ADJ
ftr-328	284	41	struggle	struggle	NOUN
ftr-328	284	42	.	.	PUNCT
ftr-328	285	1	before	before	ADP
ftr-328	285	2	too	too	ADV
ftr-328	285	3	many	many	ADJ
ftr-328	285	4	years	year	NOUN
ftr-328	285	5	will	will	AUX
ftr-328	285	6	be	be	AUX
ftr-328	285	7	answered	answer	VERB
ftr-328	285	8	the	the	DET
ftr-328	285	9	question	question	NOUN
ftr-328	285	10	as	as	SCONJ
ftr-328	285	11	to	to	ADP
ftr-328	285	12	which	which	PRON
ftr-328	285	13	economic	economic	ADJ
ftr-328	285	14	system	system	NOUN
ftr-328	285	15	is	be	AUX
ftr-328	285	16	more	more	ADV
ftr-328	285	17	efficient	efficient	ADJ
ftr-328	285	18	,	,	PUNCT
ftr-328	285	19	that	that	SCONJ
ftr-328	285	20	in	in	ADP
ftr-328	285	21	which	which	PRON
ftr-328	285	22	the	the	DET
ftr-328	285	23	properties	property	NOUN
ftr-328	285	24	are	be	AUX
ftr-328	285	25	owned	own	VERB
ftr-328	285	26	by	by	ADP
ftr-328	285	27	the	the	DET
ftr-328	285	28	government	government	NOUN
ftr-328	285	29	and	and	CCONJ
ftr-328	285	30	operated	operate	VERB
ftr-328	285	31	by	by	ADP
ftr-328	285	32	government	government	NOUN
ftr-328	285	33	employees	employee	NOUN
ftr-328	285	34	,	,	PUNCT
ftr-328	285	35	or	or	CCONJ
ftr-328	285	36	that	that	SCONJ
ftr-328	285	37	in	in	ADP
ftr-328	285	38	which	which	PRON
ftr-328	285	39	the	the	DET
ftr-328	285	40	people	people	NOUN
ftr-328	285	41	own	own	VERB
ftr-328	285	42	the	the	DET
ftr-328	285	43	sources	source	NOUN
ftr-328	285	44	of	of	ADP
ftr-328	285	45	production	production	NOUN
ftr-328	285	46	,	,	PUNCT
ftr-328	285	47	the	the	DET
ftr-328	285	48	factories	factory	NOUN
ftr-328	285	49	,	,	PUNCT
ftr-328	285	50	the	the	DET
ftr-328	285	51	distribution	distribution	NOUN
ftr-328	285	52	facilities	facility	NOUN
ftr-328	285	53	,	,	PUNCT
ftr-328	285	54	and	and	CCONJ
ftr-328	285	55	from	from	ADP
ftr-328	285	56	these	these	DET
ftr-328	285	57	sources	source	NOUN
ftr-328	285	58	of	of	ADP
ftr-328	285	59	wealth	wealth	NOUN
ftr-328	285	60	chip	chip	NOUN
ftr-328	285	61	in	in	ADP
ftr-328	285	62	their	their	PRON
ftr-328	285	63	share	share	NOUN
ftr-328	285	64	toward	toward	ADP
ftr-328	285	65	assembling	assemble	VERB
ftr-328	285	66	resources	resource	NOUN
ftr-328	285	67	to	to	PART
ftr-328	285	68	be	be	AUX
ftr-328	285	69	used	use	VERB
ftr-328	285	70	for	for	ADP
ftr-328	285	71	the	the	DET
ftr-328	285	72	common	common	ADJ
ftr-328	285	73	defense	defense	NOUN
ftr-328	285	74	and	and	CCONJ
ftr-328	285	75	general	general	ADJ
ftr-328	285	76	welfare	welfare	NOUN
ftr-328	285	77	of	of	ADP
ftr-328	285	78	the	the	DET
ftr-328	285	79	people	people	NOUN
ftr-328	285	80	.	.	PUNCT
ftr-328	286	1	it	it	PRON
ftr-328	286	2	is	be	AUX
ftr-328	286	3	the	the	DET
ftr-328	286	4	system	system	NOUN
ftr-328	286	5	of	of	ADP
ftr-328	286	6	taxation	taxation	NOUN
ftr-328	286	7	which	which	PRON
ftr-328	286	8	supplies	supply	VERB
ftr-328	286	9	the	the	DET
ftr-328	286	10	very	very	ADJ
ftr-328	286	11	life	life	NOUN
ftr-328	286	12	blood	blood	NOUN
ftr-328	286	13	of	of	ADP
ftr-328	286	14	the	the	DET
ftr-328	286	15	government	government	NOUN
ftr-328	286	16	operating	operate	VERB
ftr-328	286	17	under	under	ADP
ftr-328	286	18	the	the	DET
ftr-328	286	19	latter	latter	ADJ
ftr-328	286	20	system	system	NOUN
ftr-328	286	21	.	.	PUNCT
ftr-328	286	22	.	.	PUNCT
ftr-328	287	1	.	.	PUNCT
ftr-328	288	1	.66	.66	NUM
ftr-328	288	2	mr	mr	PROPN
ftr-328	288	3	.	.	PROPN
ftr-328	288	4	miller	miller	PROPN
ftr-328	288	5	characterized	characterize	VERB
ftr-328	288	6	the	the	DET
ftr-328	288	7	situation	situation	NOUN
ftr-328	288	8	as	as	ADP
ftr-328	288	9	“	"	PUNCT
ftr-328	288	10	the	the	DET
ftr-328	288	11	present	present	ADJ
ftr-328	288	12	emergency	emergency	NOUN
ftr-328	288	13	,	,	PUNCT
ftr-328	288	14	”	"	PUNCT
ftr-328	288	15	and	and	CCONJ
ftr-328	288	16	thought	think	VERB
ftr-328	288	17	a	a	DET
ftr-328	288	18	tax	tax	NOUN
ftr-328	288	19	lawyer	lawyer	NOUN
ftr-328	288	20	ought	ought	AUX
ftr-328	288	21	to	to	PART
ftr-328	288	22	“	"	PUNCT
ftr-328	288	23	do	do	VERB
ftr-328	288	24	his	his	PRON
ftr-328	288	25	best	good	ADJ
ftr-328	288	26	to	to	PART
ftr-328	288	27	maintain	maintain	VERB
ftr-328	288	28	in	in	ADP
ftr-328	288	29	his	his	PRON
ftr-328	288	30	fellow	fellow	ADJ
ftr-328	288	31	citizens	citizen	NOUN
ftr-328	288	32	a	a	DET
ftr-328	288	33	proper	proper	ADJ
ftr-328	288	34	respect	respect	NOUN
ftr-328	288	35	for	for	ADP
ftr-328	288	36	the	the	DET
ftr-328	288	37	methods	method	NOUN
ftr-328	288	38	we	we	PRON
ftr-328	288	39	have	have	AUX
ftr-328	288	40	set	set	VERB
ftr-328	288	41	up	up	ADP
ftr-328	288	42	under	under	ADP
ftr-328	288	43	a	a	DET
ftr-328	288	44	democratic	democratic	ADJ
ftr-328	288	45	system	system	NOUN
ftr-328	288	46	for	for	ADP
ftr-328	288	47	the	the	DET
ftr-328	288	48	collection	collection	NOUN
ftr-328	288	49	of	of	ADP
ftr-328	288	50	each	each	DET
ftr-328	288	51	citizen	citizen	NOUN
ftr-328	288	52	’s	’s	PART
ftr-328	288	53	share	share	NOUN
ftr-328	288	54	”	"	PUNCT
ftr-328	288	55	of	of	ADP
ftr-328	288	56	the	the	DET
ftr-328	288	57	burden	burden	NOUN
ftr-328	288	58	of	of	ADP
ftr-328	288	59	responding	respond	VERB
ftr-328	288	60	to	to	ADP
ftr-328	288	61	the	the	DET
ftr-328	288	62	63	63	NUM
ftr-328	288	63	.	.	PUNCT
ftr-328	289	1	miller	miller	PROPN
ftr-328	289	2	,	,	PUNCT
ftr-328	289	3	morality	morality	NOUN
ftr-328	289	4	,	,	PUNCT
ftr-328	289	5	supra	supra	ADJ
ftr-328	289	6	note	note	NOUN
ftr-328	289	7	20	20	NUM
ftr-328	289	8	,	,	PUNCT
ftr-328	289	9	at	at	ADP
ftr-328	289	10	1068	1068	NUM
ftr-328	289	11	.	.	PUNCT
ftr-328	290	1	the	the	DET
ftr-328	290	2	reference	reference	NOUN
ftr-328	290	3	to	to	ADP
ftr-328	290	4	“	"	PUNCT
ftr-328	290	5	moral	moral	ADJ
ftr-328	290	6	rearmament	rearmament	NOUN
ftr-328	290	7	”	"	PUNCT
ftr-328	290	8	appears	appear	VERB
ftr-328	290	9	to	to	PART
ftr-328	290	10	be	be	AUX
ftr-328	290	11	to	to	ADP
ftr-328	290	12	the	the	DET
ftr-328	290	13	group	group	NOUN
ftr-328	290	14	begun	begin	VERB
ftr-328	290	15	by	by	ADP
ftr-328	290	16	american	american	PROPN
ftr-328	290	17	lutheran	lutheran	PROPN
ftr-328	290	18	minister	minister	PROPN
ftr-328	290	19	frank	frank	PROPN
ftr-328	290	20	buchman	buchman	PROPN
ftr-328	290	21	,	,	PUNCT
ftr-328	290	22	which	which	PRON
ftr-328	290	23	is	be	AUX
ftr-328	290	24	now	now	ADV
ftr-328	290	25	known	know	VERB
ftr-328	290	26	as	as	ADP
ftr-328	290	27	the	the	DET
ftr-328	290	28	initiatives	initiative	NOUN
ftr-328	290	29	of	of	ADP
ftr-328	290	30	change	change	NOUN
ftr-328	290	31	international	international	ADJ
ftr-328	290	32	.	.	PUNCT
ftr-328	291	1	mr	mr	PROPN
ftr-328	291	2	.	.	PROPN
ftr-328	291	3	buchman	buchman	PROPN
ftr-328	291	4	’s	’s	PART
ftr-328	291	5	philosophy	philosophy	NOUN
ftr-328	291	6	of	of	ADP
ftr-328	291	7	moral	moral	ADJ
ftr-328	291	8	awakening	awakening	NOUN
ftr-328	291	9	was	be	AUX
ftr-328	291	10	very	very	ADV
ftr-328	291	11	influential	influential	ADJ
ftr-328	291	12	at	at	ADP
ftr-328	291	13	this	this	DET
ftr-328	291	14	time	time	NOUN
ftr-328	291	15	.	.	PUNCT
ftr-328	292	1	though	though	SCONJ
ftr-328	292	2	not	not	PART
ftr-328	292	3	much	much	ADV
ftr-328	292	4	discussed	discuss	VERB
ftr-328	292	5	today	today	NOUN
ftr-328	292	6	,	,	PUNCT
ftr-328	292	7	the	the	DET
ftr-328	292	8	organization	organization	NOUN
ftr-328	292	9	was	be	AUX
ftr-328	292	10	very	very	ADV
ftr-328	292	11	active	active	ADJ
ftr-328	292	12	at	at	ADP
ftr-328	292	13	the	the	DET
ftr-328	292	14	end	end	NOUN
ftr-328	292	15	of	of	ADP
ftr-328	292	16	world	world	PROPN
ftr-328	292	17	war	war	PROPN
ftr-328	292	18	ii	ii	PROPN
ftr-328	292	19	,	,	PUNCT
ftr-328	292	20	but	but	CCONJ
ftr-328	292	21	may	may	AUX
ftr-328	292	22	be	be	AUX
ftr-328	292	23	best	well	ADV
ftr-328	292	24	known	know	VERB
ftr-328	292	25	today	today	NOUN
ftr-328	292	26	for	for	ADP
ftr-328	292	27	its	its	PRON
ftr-328	292	28	connections	connection	NOUN
ftr-328	292	29	with	with	ADP
ftr-328	292	30	the	the	DET
ftr-328	292	31	founding	founding	NOUN
ftr-328	292	32	of	of	ADP
ftr-328	292	33	alcoholics	alcoholic	NOUN
ftr-328	292	34	anonymous	anonymous	PROPN
ftr-328	292	35	.	.	PUNCT
ftr-328	293	1	see	see	VERB
ftr-328	293	2	initiatives	initiative	NOUN
ftr-328	293	3	of	of	ADP
ftr-328	293	4	change	change	NOUN
ftr-328	293	5	international	international	ADJ
ftr-328	293	6	,	,	PUNCT
ftr-328	293	7	http://www.iofc.org/history	http://www.iofc.org/history	PROPN
ftr-328	293	8	(	(	PUNCT
ftr-328	293	9	last	last	ADV
ftr-328	293	10	visited	visit	VERB
ftr-328	293	11	jan	jan	PROPN
ftr-328	293	12	.	.	PROPN
ftr-328	293	13	15	15	NUM
ftr-328	293	14	,	,	PUNCT
ftr-328	293	15	2011	2011	NUM
ftr-328	293	16	)	)	PUNCT
ftr-328	293	17	.	.	PUNCT
ftr-328	294	1	64	64	NUM
ftr-328	294	2	.	.	PUNCT
ftr-328	295	1	miller	miller	PROPN
ftr-328	295	2	,	,	PUNCT
ftr-328	295	3	morality	morality	NOUN
ftr-328	295	4	,	,	PUNCT
ftr-328	295	5	supra	supra	ADJ
ftr-328	295	6	note	note	NOUN
ftr-328	295	7	20	20	NUM
ftr-328	295	8	,	,	PUNCT
ftr-328	295	9	at	at	ADP
ftr-328	295	10	1076	1076	NUM
ftr-328	295	11	.	.	PUNCT
ftr-328	296	1	65	65	NUM
ftr-328	296	2	.	.	PUNCT
ftr-328	297	1	i	i	PRON
ftr-328	297	2	d.	d.	PROPN
ftr-328	297	3	at	at	ADP
ftr-328	297	4	1075	1075	NUM
ftr-328	297	5	.	.	PUNCT
ftr-328	298	1	66	66	NUM
ftr-328	298	2	.	.	PUNCT
ftr-328	299	1	i	i	PRON
ftr-328	299	2	d.	d.	VERB
ftr-328	299	3	at	at	ADP
ftr-328	299	4	1082–83	1082–83	NUM
ftr-328	299	5	.	.	PUNCT
ftr-328	300	1	2012	2012	NUM
ftr-328	300	2	]	]	PUNCT
ftr-328	300	3	legal	legal	ADJ
ftr-328	300	4	ethics	ethic	NOUN
ftr-328	300	5	and	and	CCONJ
ftr-328	300	6	federal	federal	ADJ
ftr-328	300	7	taxes	taxis	NOUN
ftr-328	300	8	13	13	NUM
ftr-328	300	9	emergency.67	emergency.67	PROPN
ftr-328	300	10	merle	merle	PROPN
ftr-328	300	11	h.	h.	PROPN
ftr-328	300	12	miller	miller	PROPN
ftr-328	300	13	believed	believe	VERB
ftr-328	300	14	that	that	SCONJ
ftr-328	300	15	despite	despite	SCONJ
ftr-328	300	16	feeling	feel	VERB
ftr-328	300	17	that	that	SCONJ
ftr-328	300	18	he	he	PRON
ftr-328	300	19	was	be	AUX
ftr-328	300	20	personally	personally	ADV
ftr-328	300	21	“	"	PUNCT
ftr-328	300	22	carrying	carry	VERB
ftr-328	300	23	the	the	DET
ftr-328	300	24	full	full	ADJ
ftr-328	300	25	brunt	brunt	NOUN
ftr-328	300	26	of	of	ADP
ftr-328	300	27	our	our	PRON
ftr-328	300	28	defense	defense	NOUN
ftr-328	300	29	effort	effort	NOUN
ftr-328	300	30	”	"	PUNCT
ftr-328	300	31	by	by	ADP
ftr-328	300	32	paying	pay	VERB
ftr-328	300	33	large	large	ADJ
ftr-328	300	34	tax	tax	NOUN
ftr-328	300	35	liabilities	liability	NOUN
ftr-328	300	36	,	,	PUNCT
ftr-328	300	37	“	"	PUNCT
ftr-328	300	38	i	i	PRON
ftr-328	300	39	can	can	AUX
ftr-328	300	40	pay	pay	VERB
ftr-328	300	41	the	the	DET
ftr-328	300	42	full	full	ADJ
ftr-328	300	43	liability	liability	NOUN
ftr-328	300	44	as	as	SCONJ
ftr-328	300	45	shown	show	VERB
ftr-328	300	46	,	,	PUNCT
ftr-328	300	47	with	with	ADP
ftr-328	300	48	even	even	ADV
ftr-328	300	49	some	some	DET
ftr-328	300	50	concessions	concession	NOUN
ftr-328	300	51	in	in	ADP
ftr-328	300	52	the	the	DET
ftr-328	300	53	knowledge	knowledge	NOUN
ftr-328	300	54	that	that	SCONJ
ftr-328	300	55	a	a	DET
ftr-328	300	56	great	great	ADJ
ftr-328	300	57	deal	deal	NOUN
ftr-328	300	58	more	more	ADV
ftr-328	300	59	would	would	AUX
ftr-328	300	60	not	not	PART
ftr-328	300	61	be	be	AUX
ftr-328	300	62	an	an	DET
ftr-328	300	63	overpayment	overpayment	NOUN
ftr-328	300	64	for	for	ADP
ftr-328	300	65	the	the	DET
ftr-328	300	66	privilege	privilege	NOUN
ftr-328	300	67	of	of	ADP
ftr-328	300	68	american	american	ADJ
ftr-328	300	69	citizenship	citizenship	NOUN
ftr-328	300	70	.	.	PUNCT
ftr-328	301	1	”68	”68	PROPN
ftr-328	301	2	(	(	PUNCT
ftr-328	301	3	anecdotal	anecdotal	ADJ
ftr-328	301	4	evidence	evidence	NOUN
ftr-328	301	5	suggests	suggest	VERB
ftr-328	301	6	that	that	SCONJ
ftr-328	301	7	some	some	DET
ftr-328	301	8	clients	client	NOUN
ftr-328	301	9	may	may	AUX
ftr-328	301	10	have	have	AUX
ftr-328	301	11	felt	feel	VERB
ftr-328	301	12	similarly69	similarly69	ADJ
ftr-328	301	13	)	)	PUNCT
ftr-328	301	14	.	.	PUNCT
ftr-328	302	1	dean	dean	PROPN
ftr-328	302	2	griswold	griswold	PROPN
ftr-328	302	3	compared	compare	VERB
ftr-328	302	4	the	the	DET
ftr-328	302	5	need	need	NOUN
ftr-328	302	6	for	for	ADP
ftr-328	302	7	increased	increase	VERB
ftr-328	302	8	revenue	revenue	NOUN
ftr-328	302	9	during	during	ADP
ftr-328	302	10	the	the	DET
ftr-328	302	11	cold	cold	ADJ
ftr-328	302	12	war	war	NOUN
ftr-328	302	13	to	to	ADP
ftr-328	302	14	the	the	DET
ftr-328	302	15	need	need	NOUN
ftr-328	302	16	for	for	ADP
ftr-328	302	17	increased	increase	VERB
ftr-328	302	18	revenue	revenue	NOUN
ftr-328	302	19	during	during	ADP
ftr-328	302	20	the	the	DET
ftr-328	302	21	“	"	PUNCT
ftr-328	302	22	past	past	ADJ
ftr-328	302	23	ten	ten	NUM
ftr-328	302	24	years	year	NOUN
ftr-328	302	25	.	.	PUNCT
ftr-328	302	26	.	.	PUNCT
ftr-328	302	27	.	.	PUNCT
ftr-328	303	1	devoted	devote	VERB
ftr-328	303	2	to	to	ADP
ftr-328	303	3	protecting	protect	VERB
ftr-328	303	4	us	we	PRON
ftr-328	303	5	against	against	ADP
ftr-328	303	6	the	the	DET
ftr-328	303	7	nazi	nazi	ADJ
ftr-328	303	8	aggression	aggression	NOUN
ftr-328	303	9	,	,	PUNCT
ftr-328	303	10	”	"	PUNCT
ftr-328	303	11	concluding	conclude	VERB
ftr-328	303	12	that	that	SCONJ
ftr-328	303	13	there	there	PRON
ftr-328	303	14	were	be	VERB
ftr-328	303	15	no	no	DET
ftr-328	303	16	expenditures	expenditure	NOUN
ftr-328	303	17	americans	americans	PROPN
ftr-328	303	18	could	could	AUX
ftr-328	303	19	make	make	VERB
ftr-328	303	20	that	that	PRON
ftr-328	303	21	would	would	AUX
ftr-328	303	22	“	"	PUNCT
ftr-328	303	23	benefit	benefit	VERB
ftr-328	303	24	us	we	PRON
ftr-328	303	25	more	more	ADJ
ftr-328	303	26	than	than	SCONJ
ftr-328	303	27	that	that	SCONJ
ftr-328	303	28	we	we	PRON
ftr-328	303	29	pay	pay	VERB
ftr-328	303	30	to	to	ADP
ftr-328	303	31	the	the	DET
ftr-328	303	32	government	government	NOUN
ftr-328	303	33	in	in	ADP
ftr-328	303	34	taxes	taxis	NOUN
ftr-328	303	35	[	[	X
ftr-328	303	36	.]”70	.]”70	X
ftr-328	303	37	indeed	indeed	ADV
ftr-328	303	38	,	,	PUNCT
ftr-328	303	39	he	he	PRON
ftr-328	303	40	wrote	write	VERB
ftr-328	303	41	that	that	SCONJ
ftr-328	303	42	“	"	PUNCT
ftr-328	303	43	taxation	taxation	NOUN
ftr-328	303	44	is	be	AUX
ftr-328	303	45	a	a	DET
ftr-328	303	46	benefit	benefit	NOUN
ftr-328	303	47	,	,	PUNCT
ftr-328	303	48	not	not	PART
ftr-328	303	49	a	a	DET
ftr-328	303	50	curse	curse	NOUN
ftr-328	303	51	”	"	PUNCT
ftr-328	303	52	in	in	ADP
ftr-328	303	53	that	that	SCONJ
ftr-328	303	54	it	it	PRON
ftr-328	303	55	finances	finance	VERB
ftr-328	303	56	our	our	PRON
ftr-328	303	57	organized	organized	ADJ
ftr-328	303	58	society	society	NOUN
ftr-328	303	59	,	,	PUNCT
ftr-328	303	60	and	and	CCONJ
ftr-328	303	61	that	that	PRON
ftr-328	303	62	rather	rather	ADV
ftr-328	303	63	than	than	SCONJ
ftr-328	303	64	“	"	PUNCT
ftr-328	303	65	groaning	groan	VERB
ftr-328	303	66	about	about	ADP
ftr-328	303	67	the	the	DET
ftr-328	303	68	burden	burden	NOUN
ftr-328	303	69	of	of	ADP
ftr-328	303	70	taxes	taxis	NOUN
ftr-328	303	71	”	"	PUNCT
ftr-328	303	72	on	on	ADP
ftr-328	303	73	our	our	PRON
ftr-328	303	74	money	money	NOUN
ftr-328	303	75	we	we	PRON
ftr-328	303	76	should	should	AUX
ftr-328	303	77	remember	remember	VERB
ftr-328	303	78	that	that	SCONJ
ftr-328	303	79	we	we	PRON
ftr-328	303	80	would	would	AUX
ftr-328	303	81	not	not	PART
ftr-328	303	82	have	have	AUX
ftr-328	303	83	had	have	VERB
ftr-328	303	84	money	money	NOUN
ftr-328	303	85	,	,	PUNCT
ftr-328	303	86	had	have	AUX
ftr-328	303	87	it	it	PRON
ftr-328	303	88	not	not	PART
ftr-328	303	89	been	be	AUX
ftr-328	303	90	for	for	ADP
ftr-328	303	91	what	what	PRON
ftr-328	303	92	taxes	taxis	NOUN
ftr-328	303	93	finance.71	finance.71	VERB
ftr-328	303	94	during	during	ADP
ftr-328	303	95	this	this	DET
ftr-328	303	96	threat	threat	NOUN
ftr-328	303	97	to	to	ADP
ftr-328	303	98	national	national	ADJ
ftr-328	303	99	security	security	NOUN
ftr-328	303	100	,	,	PUNCT
ftr-328	303	101	it	it	PRON
ftr-328	303	102	was	be	AUX
ftr-328	303	103	important	important	ADJ
ftr-328	303	104	to	to	PART
ftr-328	303	105	remember	remember	VERB
ftr-328	303	106	the	the	DET
ftr-328	303	107	benefits	benefit	NOUN
ftr-328	303	108	of	of	ADP
ftr-328	303	109	taxation	taxation	NOUN
ftr-328	303	110	he	he	PRON
ftr-328	303	111	argued	argue	VERB
ftr-328	303	112	,	,	PUNCT
ftr-328	303	113	because	because	SCONJ
ftr-328	303	114	“	"	PUNCT
ftr-328	303	115	the	the	DET
ftr-328	303	116	present	present	ADJ
ftr-328	303	117	state	state	NOUN
ftr-328	303	118	of	of	ADP
ftr-328	303	119	the	the	DET
ftr-328	303	120	world	world	NOUN
ftr-328	303	121	,	,	PUNCT
ftr-328	303	122	and	and	CCONJ
ftr-328	303	123	the	the	DET
ftr-328	303	124	need	need	NOUN
ftr-328	303	125	for	for	ADP
ftr-328	303	126	protecting	protect	VERB
ftr-328	303	127	ourselves	ourselves	PRON
ftr-328	303	128	from	from	ADP
ftr-328	303	129	the	the	DET
ftr-328	303	130	threats	threat	NOUN
ftr-328	303	131	directed	direct	VERB
ftr-328	303	132	at	at	ADP
ftr-328	303	133	our	our	PRON
ftr-328	303	134	society	society	NOUN
ftr-328	303	135	,	,	PUNCT
ftr-328	303	136	”	"	PUNCT
ftr-328	303	137	meant	mean	VERB
ftr-328	303	138	an	an	DET
ftr-328	303	139	increased	increase	VERB
ftr-328	303	140	tax	tax	NOUN
ftr-328	303	141	burden	burden	NOUN
ftr-328	303	142	,	,	PUNCT
ftr-328	303	143	and	and	CCONJ
ftr-328	303	144	the	the	DET
ftr-328	303	145	prospect	prospect	NOUN
ftr-328	303	146	of	of	ADP
ftr-328	303	147	keeping	keep	VERB
ftr-328	303	148	the	the	DET
ftr-328	303	149	war	war	NOUN
ftr-328	303	150	(	(	PUNCT
ftr-328	303	151	and	and	CCONJ
ftr-328	303	152	communism	communism	NOUN
ftr-328	303	153	)	)	PUNCT
ftr-328	303	154	localized	localize	VERB
ftr-328	303	155	meant	mean	VERB
ftr-328	303	156	that	that	SCONJ
ftr-328	303	157	it	it	PRON
ftr-328	303	158	would	would	AUX
ftr-328	303	159	be	be	AUX
ftr-328	303	160	cheaper	cheap	ADJ
ftr-328	303	161	to	to	PART
ftr-328	303	162	pay	pay	VERB
ftr-328	303	163	“	"	PUNCT
ftr-328	303	164	its	its	PRON
ftr-328	303	165	cost	cost	NOUN
ftr-328	303	166	currently	currently	ADV
ftr-328	303	167	,	,	PUNCT
ftr-328	303	168	and	and	CCONJ
ftr-328	303	169	we	we	PRON
ftr-328	303	170	will	will	AUX
ftr-328	303	171	be	be	AUX
ftr-328	303	172	better	well	ADJ
ftr-328	303	173	off	off	ADP
ftr-328	303	174	in	in	ADP
ftr-328	303	175	the	the	DET
ftr-328	303	176	long	long	ADJ
ftr-328	303	177	run	run	NOUN
ftr-328	303	178	if	if	SCONJ
ftr-328	303	179	we	we	PRON
ftr-328	303	180	do	do	VERB
ftr-328	303	181	.	.	PUNCT
ftr-328	304	1	”72	”72	PROPN
ftr-328	305	1	he	he	PRON
ftr-328	305	2	was	be	AUX
ftr-328	305	3	worried	worried	ADJ
ftr-328	305	4	that	that	SCONJ
ftr-328	305	5	in	in	ADP
ftr-328	305	6	the	the	DET
ftr-328	305	7	“	"	PUNCT
ftr-328	305	8	midst	midst	NOUN
ftr-328	305	9	of	of	ADP
ftr-328	305	10	a	a	DET
ftr-328	305	11	real	real	ADJ
ftr-328	305	12	shooting	shooting	NOUN
ftr-328	305	13	war	war	NOUN
ftr-328	305	14	”	"	PUNCT
ftr-328	305	15	in	in	ADP
ftr-328	305	16	korea	korea	PROPN
ftr-328	305	17	,	,	PUNCT
ftr-328	305	18	the	the	DET
ftr-328	305	19	unfairness	unfairness	NOUN
ftr-328	305	20	of	of	ADP
ftr-328	305	21	the	the	DET
ftr-328	305	22	tax	tax	NOUN
ftr-328	305	23	law	law	NOUN
ftr-328	305	24	would	would	AUX
ftr-328	305	25	be	be	AUX
ftr-328	305	26	increased	increase	VERB
ftr-328	305	27	through	through	ADP
ftr-328	305	28	“	"	PUNCT
ftr-328	305	29	loopholes	loophole	NOUN
ftr-328	305	30	and	and	CCONJ
ftr-328	305	31	special	special	ADJ
ftr-328	305	32	privileges	privilege	NOUN
ftr-328	305	33	”	"	PUNCT
ftr-328	305	34	and	and	CCONJ
ftr-328	305	35	“	"	PUNCT
ftr-328	305	36	handouts	handout	NOUN
ftr-328	305	37	,	,	PUNCT
ftr-328	305	38	”	"	PUNCT
ftr-328	305	39	such	such	ADJ
ftr-328	305	40	as	as	ADP
ftr-328	305	41	those	those	PRON
ftr-328	305	42	for	for	ADP
ftr-328	305	43	the	the	DET
ftr-328	305	44	“	"	PUNCT
ftr-328	305	45	oil	oil	NOUN
ftr-328	305	46	and	and	CCONJ
ftr-328	305	47	gas	gas	NOUN
ftr-328	305	48	interests	interest	NOUN
ftr-328	305	49	.	.	PUNCT
ftr-328	306	1	”73	”73	PROPN
ftr-328	306	2	the	the	DET
ftr-328	306	3	need	need	NOUN
ftr-328	306	4	for	for	ADP
ftr-328	306	5	a	a	DET
ftr-328	306	6	high	high	ADJ
ftr-328	306	7	tax	tax	NOUN
ftr-328	306	8	burden	burden	NOUN
ftr-328	306	9	and	and	CCONJ
ftr-328	306	10	the	the	DET
ftr-328	306	11	unfairness	unfairness	NOUN
ftr-328	306	12	of	of	ADP
ftr-328	306	13	its	its	PRON
ftr-328	306	14	distribution	distribution	NOUN
ftr-328	306	15	prompted	prompt	VERB
ftr-328	306	16	dean	dean	PROPN
ftr-328	306	17	griswold	griswold	PROPN
ftr-328	306	18	to	to	PART
ftr-328	306	19	argue	argue	VERB
ftr-328	306	20	that	that	SCONJ
ftr-328	306	21	tax	tax	NOUN
ftr-328	306	22	lawyers	lawyer	NOUN
ftr-328	306	23	had	have	VERB
ftr-328	306	24	a	a	DET
ftr-328	306	25	“	"	PUNCT
ftr-328	306	26	public	public	ADJ
ftr-328	306	27	responsibility	responsibility	NOUN
ftr-328	306	28	”	"	PUNCT
ftr-328	306	29	to	to	PART
ftr-328	306	30	work	work	VERB
ftr-328	306	31	to	to	PART
ftr-328	306	32	ensure	ensure	VERB
ftr-328	306	33	that	that	SCONJ
ftr-328	306	34	the	the	DET
ftr-328	306	35	tax	tax	NOUN
ftr-328	306	36	burden	burden	NOUN
ftr-328	306	37	was	be	AUX
ftr-328	306	38	distributed	distribute	VERB
ftr-328	306	39	fairly.74	fairly.74	NOUN
ftr-328	306	40	he	he	PRON
ftr-328	306	41	lamented	lament	VERB
ftr-328	306	42	the	the	DET
ftr-328	306	43	tax	tax	NOUN
ftr-328	306	44	bar	bar	NOUN
ftr-328	306	45	’s	’s	PART
ftr-328	306	46	failures	failure	NOUN
ftr-328	306	47	with	with	ADP
ftr-328	306	48	this	this	DET
ftr-328	306	49	responsibility	responsibility	NOUN
ftr-328	306	50	during	during	ADP
ftr-328	306	51	this	this	DET
ftr-328	306	52	threat	threat	NOUN
ftr-328	306	53	to	to	ADP
ftr-328	306	54	the	the	DET
ftr-328	306	55	national	national	ADJ
ftr-328	306	56	security.75	security.75	PROPN
ftr-328	306	57	67	67	NUM
ftr-328	306	58	.	.	PUNCT
ftr-328	307	1	i	i	PRON
ftr-328	307	2	d.	d.	PROPN
ftr-328	307	3	at	at	ADP
ftr-328	307	4	1083	1083	NUM
ftr-328	307	5	.	.	PUNCT
ftr-328	308	1	68	68	NUM
ftr-328	308	2	.	.	PUNCT
ftr-328	308	3	merle	merle	PROPN
ftr-328	308	4	h.	h.	PROPN
ftr-328	308	5	miller	miller	PROPN
ftr-328	308	6	,	,	PUNCT
ftr-328	308	7	a	a	DET
ftr-328	308	8	taxpayer	taxpayer	NOUN
ftr-328	308	9	’s	’s	PART
ftr-328	308	10	duty	duty	NOUN
ftr-328	308	11	to	to	ADP
ftr-328	308	12	his	his	PRON
ftr-328	308	13	fellow	fellow	ADJ
ftr-328	308	14	taxpayers	taxpayer	NOUN
ftr-328	308	15	,	,	PUNCT
ftr-328	308	16	19	19	NUM
ftr-328	308	17	n.y.u	n.y.u	NOUN
ftr-328	308	18	.	.	PUNCT
ftr-328	309	1	ann	ann	PROPN
ftr-328	309	2	.	.	PROPN
ftr-328	309	3	inst	inst	PROPN
ftr-328	309	4	.	.	PUNCT
ftr-328	310	1	on	on	ADP
ftr-328	310	2	fed	fed	PROPN
ftr-328	310	3	.	.	PUNCT
ftr-328	311	1	tax’n	tax’n	NUM
ftr-328	311	2	.	.	PUNCT
ftr-328	312	1	1	1	NUM
ftr-328	312	2	,	,	PUNCT
ftr-328	312	3	9	9	NUM
ftr-328	312	4	(	(	PUNCT
ftr-328	312	5	1961	1961	NUM
ftr-328	312	6	)	)	PUNCT
ftr-328	313	1	[	[	X
ftr-328	313	2	hereinafter	hereinafter	NOUN
ftr-328	313	3	miller	miller	PROPN
ftr-328	313	4	,	,	PUNCT
ftr-328	313	5	taxpayer	taxpayer	NOUN
ftr-328	313	6	’s	’s	PART
ftr-328	313	7	duty	duty	NOUN
ftr-328	313	8	]	]	PUNCT
ftr-328	313	9	.	.	PUNCT
ftr-328	313	10	given	give	VERB
ftr-328	313	11	the	the	DET
ftr-328	313	12	tax	tax	NOUN
ftr-328	313	13	rates	rate	NOUN
ftr-328	313	14	of	of	ADP
ftr-328	313	15	the	the	DET
ftr-328	313	16	day	day	NOUN
ftr-328	313	17	,	,	PUNCT
ftr-328	313	18	one	one	PRON
ftr-328	313	19	wonders	wonder	VERB
ftr-328	313	20	the	the	DET
ftr-328	313	21	effective	effective	ADJ
ftr-328	313	22	tax	tax	NOUN
ftr-328	313	23	rate	rate	NOUN
ftr-328	313	24	under	under	ADP
ftr-328	313	25	which	which	PRON
ftr-328	313	26	mr	mr	PROPN
ftr-328	313	27	.	.	PROPN
ftr-328	313	28	miller	miller	PROPN
ftr-328	313	29	did	do	VERB
ftr-328	313	30	labor	labor	NOUN
ftr-328	313	31	—	—	PUNCT
ftr-328	313	32	he	he	PRON
ftr-328	313	33	may	may	AUX
ftr-328	313	34	have	have	VERB
ftr-328	313	35	good	good	ADJ
ftr-328	313	36	reason	reason	NOUN
ftr-328	313	37	to	to	PART
ftr-328	313	38	feel	feel	VERB
ftr-328	313	39	as	as	SCONJ
ftr-328	313	40	if	if	SCONJ
ftr-328	313	41	he	he	PRON
ftr-328	313	42	were	be	AUX
ftr-328	313	43	personally	personally	ADV
ftr-328	313	44	carrying	carry	VERB
ftr-328	313	45	a	a	DET
ftr-328	313	46	great	great	ADJ
ftr-328	313	47	share	share	NOUN
ftr-328	313	48	of	of	ADP
ftr-328	313	49	the	the	DET
ftr-328	313	50	defense	defense	NOUN
ftr-328	313	51	burden	burden	NOUN
ftr-328	313	52	.	.	PUNCT
ftr-328	314	1	69	69	NUM
ftr-328	314	2	.	.	X
ftr-328	315	1	bittker	bittker	PROPN
ftr-328	315	2	,	,	PUNCT
ftr-328	315	3	professional	professional	ADJ
ftr-328	315	4	responsibility	responsibility	NOUN
ftr-328	315	5	,	,	PUNCT
ftr-328	315	6	supra	supra	PROPN
ftr-328	315	7	note	note	PROPN
ftr-328	315	8	23	23	NUM
ftr-328	315	9	,	,	PUNCT
ftr-328	315	10	at	at	ADP
ftr-328	315	11	104–05	104–05	NUM
ftr-328	315	12	.	.	PUNCT
ftr-328	316	1	70	70	NUM
ftr-328	316	2	.	.	PUNCT
ftr-328	317	1	griswold	griswold	PROPN
ftr-328	317	2	,	,	PUNCT
ftr-328	317	3	blessings	blessing	NOUN
ftr-328	317	4	of	of	ADP
ftr-328	317	5	taxation	taxation	NOUN
ftr-328	317	6	,	,	PUNCT
ftr-328	317	7	supra	supra	PROPN
ftr-328	317	8	note	note	PROPN
ftr-328	317	9	28	28	NUM
ftr-328	317	10	,	,	PUNCT
ftr-328	317	11	at	at	ADP
ftr-328	317	12	1002	1002	NUM
ftr-328	317	13	.	.	PUNCT
ftr-328	318	1	in	in	ADP
ftr-328	318	2	reflecting	reflect	VERB
ftr-328	318	3	on	on	ADP
ftr-328	318	4	the	the	DET
ftr-328	318	5	supreme	supreme	PROPN
ftr-328	318	6	court	court	PROPN
ftr-328	318	7	’s	’s	PART
ftr-328	318	8	tax	tax	NOUN
ftr-328	318	9	jurisprudence	jurisprudence	NOUN
ftr-328	318	10	during	during	ADP
ftr-328	318	11	the	the	DET
ftr-328	318	12	war	war	NOUN
ftr-328	318	13	against	against	ADP
ftr-328	318	14	nazi	nazi	ADJ
ftr-328	318	15	aggression	aggression	NOUN
ftr-328	318	16	,	,	PUNCT
ftr-328	318	17	it	it	PRON
ftr-328	318	18	is	be	AUX
ftr-328	318	19	interesting	interesting	ADJ
ftr-328	318	20	that	that	SCONJ
ftr-328	318	21	he	he	PRON
ftr-328	318	22	concluded	conclude	VERB
ftr-328	318	23	the	the	DET
ftr-328	318	24	court	court	NOUN
ftr-328	318	25	favored	favor	VERB
ftr-328	318	26	the	the	DET
ftr-328	318	27	government	government	NOUN
ftr-328	318	28	in	in	ADP
ftr-328	318	29	those	those	PRON
ftr-328	318	30	in	in	ADP
ftr-328	318	31	some	some	DET
ftr-328	318	32	part	part	NOUN
ftr-328	318	33	“	"	PUNCT
ftr-328	318	34	because	because	SCONJ
ftr-328	318	35	there	there	PRON
ftr-328	318	36	was	be	VERB
ftr-328	318	37	a	a	DET
ftr-328	318	38	war	war	NOUN
ftr-328	318	39	on	on	ADP
ftr-328	318	40	.	.	PUNCT
ftr-328	318	41	”	"	PUNCT
ftr-328	319	1	i	i	PRON
ftr-328	319	2	d.	d.	VERB
ftr-328	319	3	at	at	ADP
ftr-328	319	4	1000	1000	NUM
ftr-328	319	5	.	.	PUNCT
ftr-328	320	1	71	71	NUM
ftr-328	320	2	.	.	PUNCT
ftr-328	321	1	i	i	PRON
ftr-328	321	2	d.	d.	PROPN
ftr-328	321	3	at	at	ADP
ftr-328	321	4	1002	1002	NUM
ftr-328	321	5	.	.	PUNCT
ftr-328	322	1	72	72	NUM
ftr-328	322	2	.	.	PUNCT
ftr-328	323	1	i	i	PRON
ftr-328	323	2	d.	d.	PROPN
ftr-328	323	3	73	73	NUM
ftr-328	323	4	.	.	PUNCT
ftr-328	324	1	i	i	PRON
ftr-328	324	2	d.	d.	PROPN
ftr-328	324	3	at	at	ADP
ftr-328	324	4	1057	1057	NUM
ftr-328	324	5	.	.	PUNCT
ftr-328	325	1	74	74	NUM
ftr-328	325	2	.	.	PUNCT
ftr-328	326	1	i	i	PRON
ftr-328	326	2	d.	d.	PROPN
ftr-328	326	3	75	75	NUM
ftr-328	326	4	.	.	PUNCT
ftr-328	327	1	griswold	griswold	PROPN
ftr-328	327	2	,	,	PUNCT
ftr-328	327	3	blessings	blessing	NOUN
ftr-328	327	4	of	of	ADP
ftr-328	327	5	taxation	taxation	NOUN
ftr-328	327	6	,	,	PUNCT
ftr-328	327	7	supra	supra	PROPN
ftr-328	327	8	note	note	PROPN
ftr-328	327	9	28	28	NUM
ftr-328	327	10	,	,	PUNCT
ftr-328	327	11	at	at	ADP
ftr-328	327	12	1057	1057	NUM
ftr-328	327	13	.	.	PUNCT
ftr-328	328	1	14	14	NUM
ftr-328	328	2	florida	florida	PROPN
ftr-328	328	3	tax	tax	NOUN
ftr-328	328	4	review	review	NOUN
ftr-328	328	5	[	[	X
ftr-328	328	6	vol	vol	NOUN
ftr-328	328	7	.	.	PUNCT
ftr-328	329	1	12:1	12:1	NUM
ftr-328	329	2	other	other	ADJ
ftr-328	329	3	writers	writer	NOUN
ftr-328	329	4	also	also	ADV
ftr-328	329	5	referenced	reference	VERB
ftr-328	329	6	the	the	DET
ftr-328	329	7	cold	cold	ADJ
ftr-328	329	8	war	war	NOUN
ftr-328	329	9	in	in	ADP
ftr-328	329	10	the	the	DET
ftr-328	329	11	tax	tax	NOUN
ftr-328	329	12	ethics	ethic	NOUN
ftr-328	329	13	context	context	NOUN
ftr-328	329	14	.	.	PUNCT
ftr-328	330	1	mortimer	mortimer	PROPN
ftr-328	330	2	caplin	caplin	PROPN
ftr-328	330	3	pointed	point	VERB
ftr-328	330	4	out	out	ADP
ftr-328	330	5	that	that	SCONJ
ftr-328	330	6	“	"	PUNCT
ftr-328	330	7	our	our	PRON
ftr-328	330	8	strength	strength	NOUN
ftr-328	330	9	as	as	ADP
ftr-328	330	10	a	a	DET
ftr-328	330	11	nation	nation	NOUN
ftr-328	330	12	is	be	AUX
ftr-328	330	13	dependent	dependent	ADJ
ftr-328	330	14	upon	upon	SCONJ
ftr-328	330	15	our	our	PRON
ftr-328	330	16	ability	ability	NOUN
ftr-328	330	17	,	,	PUNCT
ftr-328	330	18	year	year	NOUN
ftr-328	330	19	after	after	ADP
ftr-328	330	20	year	year	NOUN
ftr-328	330	21	,	,	PUNCT
ftr-328	330	22	to	to	PART
ftr-328	330	23	raise	raise	VERB
ftr-328	330	24	many	many	ADJ
ftr-328	330	25	billions	billion	NOUN
ftr-328	330	26	of	of	ADP
ftr-328	330	27	dollars	dollar	NOUN
ftr-328	330	28	,	,	PUNCT
ftr-328	330	29	”	"	PUNCT
ftr-328	330	30	much	much	ADJ
ftr-328	330	31	of	of	ADP
ftr-328	330	32	which	which	PRON
ftr-328	330	33	was	be	AUX
ftr-328	330	34	specifically	specifically	ADV
ftr-328	330	35	for	for	ADP
ftr-328	330	36	the	the	DET
ftr-328	330	37	sound	sound	ADJ
ftr-328	330	38	financing	financing	NOUN
ftr-328	330	39	of	of	ADP
ftr-328	330	40	“	"	PUNCT
ftr-328	330	41	our	our	PRON
ftr-328	330	42	defense	defense	NOUN
ftr-328	330	43	programs	program	NOUN
ftr-328	330	44	”	"	PUNCT
ftr-328	330	45	and	and	CCONJ
ftr-328	330	46	“	"	PUNCT
ftr-328	330	47	missile	missile	NOUN
ftr-328	330	48	and	and	CCONJ
ftr-328	330	49	space	space	NOUN
ftr-328	330	50	programs	program	NOUN
ftr-328	330	51	.	.	PUNCT
ftr-328	331	1	”76	”76	PROPN
ftr-328	331	2	according	accord	VERB
ftr-328	331	3	to	to	ADP
ftr-328	331	4	dean	dean	PROPN
ftr-328	331	5	griswold	griswold	PROPN
ftr-328	331	6	,	,	PUNCT
ftr-328	331	7	the	the	DET
ftr-328	331	8	privileges	privilege	NOUN
ftr-328	331	9	of	of	ADP
ftr-328	331	10	american	american	ADJ
ftr-328	331	11	citizenship	citizenship	NOUN
ftr-328	331	12	were	be	AUX
ftr-328	331	13	not	not	PART
ftr-328	331	14	limited	limit	VERB
ftr-328	331	15	to	to	ADP
ftr-328	331	16	personal	personal	ADJ
ftr-328	331	17	safety	safety	NOUN
ftr-328	331	18	but	but	CCONJ
ftr-328	331	19	,	,	PUNCT
ftr-328	331	20	included	include	VERB
ftr-328	331	21	effectively	effectively	ADV
ftr-328	331	22	financing	finance	VERB
ftr-328	331	23	collective	collective	ADJ
ftr-328	331	24	improvements	improvement	NOUN
ftr-328	331	25	to	to	ADP
ftr-328	331	26	society,77	society,77	NOUN
ftr-328	331	27	and	and	CCONJ
ftr-328	331	28	by	by	ADP
ftr-328	331	29	another	another	DET
ftr-328	331	30	writer	writer	NOUN
ftr-328	331	31	more	more	ADV
ftr-328	331	32	specifically	specifically	ADV
ftr-328	331	33	included	include	VERB
ftr-328	331	34	financing	financing	NOUN
ftr-328	331	35	“	"	PUNCT
ftr-328	331	36	social	social	ADJ
ftr-328	331	37	security	security	NOUN
ftr-328	331	38	,	,	PUNCT
ftr-328	331	39	unemployment	unemployment	NOUN
ftr-328	331	40	insurance	insurance	NOUN
ftr-328	331	41	,	,	PUNCT
ftr-328	331	42	four	four	NUM
ftr-328	331	43	-	-	PUNCT
ftr-328	331	44	lane	lane	NOUN
ftr-328	331	45	highways	highway	NOUN
ftr-328	331	46	and	and	CCONJ
ftr-328	331	47	other	other	ADJ
ftr-328	331	48	blessings	blessing	NOUN
ftr-328	331	49	of	of	ADP
ftr-328	331	50	modern	modern	ADJ
ftr-328	331	51	government	government	NOUN
ftr-328	331	52	.	.	PUNCT
ftr-328	332	1	”78	”78	PROPN
ftr-328	332	2	merle	merle	PROPN
ftr-328	332	3	h.	h.	PROPN
ftr-328	332	4	miller	miller	PROPN
ftr-328	332	5	directly	directly	ADV
ftr-328	332	6	connected	connect	VERB
ftr-328	332	7	the	the	DET
ftr-328	332	8	efforts	effort	NOUN
ftr-328	332	9	of	of	ADP
ftr-328	332	10	revenue	revenue	NOUN
ftr-328	332	11	agents	agent	NOUN
ftr-328	332	12	with	with	ADP
ftr-328	332	13	those	those	PRON
ftr-328	332	14	who	who	PRON
ftr-328	332	15	work	work	VERB
ftr-328	332	16	on	on	ADP
ftr-328	332	17	“	"	PUNCT
ftr-328	332	18	the	the	DET
ftr-328	332	19	assembly	assembly	NOUN
ftr-328	332	20	lines	line	NOUN
ftr-328	332	21	where	where	SCONJ
ftr-328	332	22	are	be	AUX
ftr-328	332	23	built	build	VERB
ftr-328	332	24	the	the	DET
ftr-328	332	25	rockets	rocket	NOUN
ftr-328	332	26	and	and	CCONJ
ftr-328	332	27	missiles	missile	NOUN
ftr-328	332	28	to	to	PART
ftr-328	332	29	provide	provide	VERB
ftr-328	332	30	our	our	PRON
ftr-328	332	31	security	security	NOUN
ftr-328	332	32	”	"	PUNCT
ftr-328	332	33	and	and	CCONJ
ftr-328	332	34	“	"	PUNCT
ftr-328	332	35	those	those	PRON
ftr-328	332	36	in	in	ADP
ftr-328	332	37	the	the	DET
ftr-328	332	38	armed	armed	ADJ
ftr-328	332	39	forces	force	NOUN
ftr-328	332	40	,	,	PUNCT
ftr-328	332	41	”	"	PUNCT
ftr-328	332	42	writing	write	VERB
ftr-328	332	43	that	that	SCONJ
ftr-328	332	44	it	it	PRON
ftr-328	332	45	is	be	AUX
ftr-328	332	46	the	the	DET
ftr-328	332	47	revenue	revenue	NOUN
ftr-328	332	48	agents	agent	NOUN
ftr-328	332	49	who	who	PRON
ftr-328	332	50	are	be	AUX
ftr-328	332	51	responsible	responsible	ADJ
ftr-328	332	52	for	for	ADP
ftr-328	332	53	securing	secure	VERB
ftr-328	332	54	the	the	DET
ftr-328	332	55	funds	fund	NOUN
ftr-328	332	56	to	to	PART
ftr-328	332	57	pay	pay	VERB
ftr-328	332	58	the	the	DET
ftr-328	332	59	assembly	assembly	NOUN
ftr-328	332	60	workers	worker	NOUN
ftr-328	332	61	and	and	CCONJ
ftr-328	332	62	armed	armed	ADJ
ftr-328	332	63	forces	force	NOUN
ftr-328	332	64	members.79	members.79	PROPN
ftr-328	332	65	robert	robert	PROPN
ftr-328	332	66	n.	n.	PROPN
ftr-328	332	67	miller	miller	PROPN
ftr-328	332	68	echoed	echo	VERB
ftr-328	332	69	this	this	DET
ftr-328	332	70	characterization	characterization	NOUN
ftr-328	332	71	,	,	PUNCT
ftr-328	332	72	writing	write	VERB
ftr-328	332	73	that	that	SCONJ
ftr-328	332	74	the	the	DET
ftr-328	332	75	agents	agent	NOUN
ftr-328	332	76	were	be	AUX
ftr-328	332	77	“	"	PUNCT
ftr-328	332	78	patriotic	patriotic	ADJ
ftr-328	332	79	”	"	PUNCT
ftr-328	332	80	and	and	CCONJ
ftr-328	332	81	“	"	PUNCT
ftr-328	332	82	sustained	sustain	VERB
ftr-328	332	83	in	in	ADP
ftr-328	332	84	their	their	PRON
ftr-328	332	85	work	work	NOUN
ftr-328	332	86	by	by	ADP
ftr-328	332	87	a	a	DET
ftr-328	332	88	justifiable	justifiable	ADJ
ftr-328	332	89	pride	pride	NOUN
ftr-328	332	90	in	in	ADP
ftr-328	332	91	their	their	PRON
ftr-328	332	92	organization	organization	NOUN
ftr-328	332	93	.	.	PUNCT
ftr-328	333	1	”80	”80	PROPN
ftr-328	333	2	he	he	PRON
ftr-328	333	3	pointed	point	VERB
ftr-328	333	4	out	out	ADP
ftr-328	333	5	that	that	SCONJ
ftr-328	333	6	it	it	PRON
ftr-328	333	7	was	be	AUX
ftr-328	333	8	a	a	DET
ftr-328	333	9	“	"	PUNCT
ftr-328	333	10	vital	vital	ADJ
ftr-328	333	11	duty	duty	NOUN
ftr-328	333	12	of	of	ADP
ftr-328	333	13	the	the	DET
ftr-328	333	14	treasury	treasury	NOUN
ftr-328	333	15	.	.	PUNCT
ftr-328	333	16	.	.	PUNCT
ftr-328	333	17	.	.	PUNCT
ftr-328	334	1	to	to	PART
ftr-328	334	2	maintain	maintain	VERB
ftr-328	334	3	dignity	dignity	NOUN
ftr-328	334	4	and	and	CCONJ
ftr-328	334	5	self	self	NOUN
ftr-328	334	6	-	-	PUNCT
ftr-328	334	7	respect	respect	NOUN
ftr-328	334	8	in	in	ADP
ftr-328	334	9	this	this	DET
ftr-328	334	10	body	body	NOUN
ftr-328	334	11	of	of	ADP
ftr-328	334	12	men	man	NOUN
ftr-328	334	13	on	on	ADP
ftr-328	334	14	whom	whom	PRON
ftr-328	334	15	the	the	DET
ftr-328	334	16	government	government	NOUN
ftr-328	334	17	must	must	AUX
ftr-328	334	18	rely	rely	VERB
ftr-328	334	19	for	for	ADP
ftr-328	334	20	every	every	DET
ftr-328	334	21	dollar	dollar	NOUN
ftr-328	334	22	of	of	ADP
ftr-328	334	23	the	the	DET
ftr-328	334	24	government	government	NOUN
ftr-328	334	25	’s	’s	PART
ftr-328	334	26	revenue	revenue	NOUN
ftr-328	334	27	.	.	PUNCT
ftr-328	335	1	”81	”81	NOUN
ftr-328	335	2	on	on	ADP
ftr-328	335	3	the	the	DET
ftr-328	335	4	one	one	NUM
ftr-328	335	5	hand	hand	NOUN
ftr-328	335	6	there	there	PRON
ftr-328	335	7	was	be	VERB
ftr-328	335	8	a	a	DET
ftr-328	335	9	theme	theme	NOUN
ftr-328	335	10	of	of	ADP
ftr-328	335	11	characterizing	characterize	VERB
ftr-328	335	12	the	the	DET
ftr-328	335	13	revenue	revenue	NOUN
ftr-328	335	14	agents	agent	NOUN
ftr-328	335	15	as	as	ADP
ftr-328	335	16	important	important	ADJ
ftr-328	335	17	enlistees	enlistee	NOUN
ftr-328	335	18	in	in	ADP
ftr-328	335	19	the	the	DET
ftr-328	335	20	cold	cold	PROPN
ftr-328	335	21	war	war	NOUN
ftr-328	335	22	,	,	PUNCT
ftr-328	335	23	since	since	SCONJ
ftr-328	335	24	it	it	PRON
ftr-328	335	25	was	be	AUX
ftr-328	335	26	their	their	PRON
ftr-328	335	27	work	work	NOUN
ftr-328	335	28	collecting	collect	VERB
ftr-328	335	29	the	the	DET
ftr-328	335	30	funds	fund	NOUN
ftr-328	335	31	that	that	PRON
ftr-328	335	32	made	make	VERB
ftr-328	335	33	the	the	DET
ftr-328	335	34	government	government	NOUN
ftr-328	335	35	’s	’s	PART
ftr-328	335	36	spending	spending	NOUN
ftr-328	335	37	possible	possible	ADJ
ftr-328	335	38	,	,	PUNCT
ftr-328	335	39	but	but	CCONJ
ftr-328	335	40	,	,	PUNCT
ftr-328	335	41	on	on	ADP
ftr-328	335	42	the	the	DET
ftr-328	335	43	other	other	ADJ
ftr-328	335	44	hand	hand	NOUN
ftr-328	335	45	,	,	PUNCT
ftr-328	335	46	the	the	DET
ftr-328	335	47	need	need	NOUN
ftr-328	335	48	to	to	PART
ftr-328	335	49	police	police	VERB
ftr-328	335	50	a	a	DET
ftr-328	335	51	mass	mass	ADJ
ftr-328	335	52	tax	tax	NOUN
ftr-328	335	53	touched	touch	VERB
ftr-328	335	54	concerns	concern	NOUN
ftr-328	335	55	especially	especially	ADV
ftr-328	335	56	acute	acute	ADJ
ftr-328	335	57	during	during	ADP
ftr-328	335	58	the	the	DET
ftr-328	335	59	cold	cold	PROPN
ftr-328	335	60	war	war	NOUN
ftr-328	335	61	.	.	PUNCT
ftr-328	336	1	both	both	DET
ftr-328	336	2	robert	robert	PROPN
ftr-328	336	3	n.	n.	PROPN
ftr-328	336	4	miller	miller	PROPN
ftr-328	336	5	and	and	CCONJ
ftr-328	336	6	norris	norris	PROPN
ftr-328	336	7	darrell	darrell	PROPN
ftr-328	336	8	thought	think	VERB
ftr-328	336	9	it	it	PRON
ftr-328	336	10	was	be	AUX
ftr-328	336	11	very	very	ADV
ftr-328	336	12	important	important	ADJ
ftr-328	336	13	that	that	SCONJ
ftr-328	336	14	tax	tax	NOUN
ftr-328	336	15	administration	administration	NOUN
ftr-328	336	16	be	be	AUX
ftr-328	336	17	conducted	conduct	VERB
ftr-328	336	18	without	without	ADP
ftr-328	336	19	descent	descent	NOUN
ftr-328	336	20	into	into	ADP
ftr-328	336	21	a	a	DET
ftr-328	336	22	“	"	PUNCT
ftr-328	336	23	terrorizing	terrorizing	NOUN
ftr-328	336	24	”	"	PUNCT
ftr-328	336	25	or	or	CCONJ
ftr-328	336	26	“	"	PUNCT
ftr-328	336	27	police	police	NOUN
ftr-328	336	28	state	state	NOUN
ftr-328	336	29	”	"	PUNCT
ftr-328	336	30	mentality	mentality	NOUN
ftr-328	336	31	on	on	ADP
ftr-328	336	32	behalf	behalf	NOUN
ftr-328	336	33	of	of	ADP
ftr-328	336	34	the	the	DET
ftr-328	336	35	revenue	revenue	NOUN
ftr-328	336	36	agents	agent	NOUN
ftr-328	336	37	,	,	PUNCT
ftr-328	336	38	further	far	ADV
ftr-328	336	39	reflecting	reflect	VERB
ftr-328	336	40	cold	cold	ADJ
ftr-328	336	41	war	war	NOUN
ftr-328	336	42	distinctions	distinction	NOUN
ftr-328	336	43	between	between	ADP
ftr-328	336	44	the	the	DET
ftr-328	336	45	u.s	u.s	PROPN
ftr-328	336	46	.	.	PROPN
ftr-328	336	47	and	and	CCONJ
ftr-328	336	48	communist	communist	PROPN
ftr-328	336	49	regimes.82	regimes.82	PROPN
ftr-328	336	50	mortimer	mortimer	PROPN
ftr-328	336	51	caplin	caplin	PROPN
ftr-328	336	52	expressed	express	VERB
ftr-328	336	53	concern	concern	NOUN
ftr-328	336	54	that	that	SCONJ
ftr-328	336	55	“	"	PUNCT
ftr-328	336	56	the	the	DET
ftr-328	336	57	huge	huge	ADJ
ftr-328	336	58	sums	sum	NOUN
ftr-328	336	59	needed	need	VERB
ftr-328	336	60	to	to	PART
ftr-328	336	61	finance	finance	VERB
ftr-328	336	62	our	our	PRON
ftr-328	336	63	government	government	NOUN
ftr-328	336	64	”	"	PUNCT
ftr-328	336	65	be	be	AUX
ftr-328	336	66	raised	raise	VERB
ftr-328	336	67	without	without	ADP
ftr-328	336	68	violating	violate	VERB
ftr-328	336	69	our	our	PRON
ftr-328	336	70	“	"	PUNCT
ftr-328	336	71	democratic	democratic	ADJ
ftr-328	336	72	traditions	tradition	NOUN
ftr-328	336	73	.	.	PUNCT
ftr-328	337	1	”83	”83	PROPN
ftr-328	337	2	and	and	CCONJ
ftr-328	337	3	professor	professor	PROPN
ftr-328	337	4	boris	boris	PROPN
ftr-328	337	5	bittker	bittker	PROPN
ftr-328	337	6	raised	raise	VERB
ftr-328	337	7	the	the	DET
ftr-328	337	8	fear	fear	NOUN
ftr-328	337	9	of	of	ADP
ftr-328	337	10	“	"	PUNCT
ftr-328	337	11	big	big	ADJ
ftr-328	337	12	brother	brother	NOUN
ftr-328	337	13	,	,	PUNCT
ftr-328	337	14	”	"	PUNCT
ftr-328	337	15	warning	warn	VERB
ftr-328	337	16	that	that	SCONJ
ftr-328	337	17	too	too	ADV
ftr-328	337	18	close	close	VERB
ftr-328	337	19	a	a	DET
ftr-328	337	20	sympathy	sympathy	NOUN
ftr-328	337	21	for	for	ADP
ftr-328	337	22	the	the	DET
ftr-328	337	23	revenue	revenue	NOUN
ftr-328	337	24	-	-	PUNCT
ftr-328	337	25	collecting	collect	VERB
ftr-328	337	26	76	76	NUM
ftr-328	337	27	.	.	PUNCT
ftr-328	338	1	caplin	caplin	PROPN
ftr-328	338	2	,	,	PUNCT
ftr-328	338	3	good	good	ADJ
ftr-328	338	4	tax	tax	NOUN
ftr-328	338	5	practice	practice	NOUN
ftr-328	338	6	,	,	PUNCT
ftr-328	338	7	supra	supra	PROPN
ftr-328	338	8	note	note	PROPN
ftr-328	338	9	19	19	NUM
ftr-328	338	10	,	,	PUNCT
ftr-328	338	11	at	at	ADP
ftr-328	338	12	9	9	NUM
ftr-328	338	13	.	.	PUNCT
ftr-328	338	14	77	77	NUM
ftr-328	338	15	.	.	PUNCT
ftr-328	339	1	griswold	griswold	PROPN
ftr-328	339	2	,	,	PUNCT
ftr-328	339	3	blessings	blessing	NOUN
ftr-328	339	4	of	of	ADP
ftr-328	339	5	taxation	taxation	NOUN
ftr-328	339	6	,	,	PUNCT
ftr-328	339	7	supra	supra	PROPN
ftr-328	339	8	note	note	PROPN
ftr-328	339	9	28	28	NUM
ftr-328	339	10	,	,	PUNCT
ftr-328	339	11	at	at	ADP
ftr-328	339	12	1002	1002	NUM
ftr-328	339	13	.	.	PUNCT
ftr-328	340	1	78	78	NUM
ftr-328	340	2	.	.	PUNCT
ftr-328	341	1	peter	peter	PROPN
ftr-328	341	2	james	james	PROPN
ftr-328	341	3	wikel	wikel	PROPN
ftr-328	341	4	,	,	PUNCT
ftr-328	341	5	grandfather	grandfather	NOUN
ftr-328	341	6	paid	pay	VERB
ftr-328	341	7	taxes	taxis	NOUN
ftr-328	341	8	too	too	ADV
ftr-328	341	9	,	,	PUNCT
ftr-328	341	10	37	37	NUM
ftr-328	341	11	taxes	taxis	NOUN
ftr-328	341	12	329	329	NUM
ftr-328	341	13	(	(	PUNCT
ftr-328	341	14	1959	1959	NUM
ftr-328	341	15	)	)	PUNCT
ftr-328	341	16	.	.	PUNCT
ftr-328	342	1	79	79	NUM
ftr-328	342	2	.	.	PUNCT
ftr-328	343	1	miller	miller	PROPN
ftr-328	343	2	,	,	PUNCT
ftr-328	343	3	taxpayer	taxpayer	NOUN
ftr-328	343	4	’s	’s	PART
ftr-328	343	5	duty	duty	NOUN
ftr-328	343	6	,	,	PUNCT
ftr-328	343	7	supra	supra	PROPN
ftr-328	343	8	note	note	PROPN
ftr-328	343	9	68	68	NUM
ftr-328	343	10	,	,	PUNCT
ftr-328	343	11	at	at	ADP
ftr-328	343	12	8	8	NUM
ftr-328	343	13	.	.	PUNCT
ftr-328	343	14	80	80	NUM
ftr-328	343	15	.	.	PUNCT
ftr-328	344	1	robert	robert	PROPN
ftr-328	344	2	n.	n.	PROPN
ftr-328	344	3	miller	miller	PROPN
ftr-328	344	4	,	,	PUNCT
ftr-328	344	5	human	human	ADJ
ftr-328	344	6	elements	element	NOUN
ftr-328	344	7	in	in	ADP
ftr-328	344	8	the	the	DET
ftr-328	344	9	federal	federal	ADJ
ftr-328	344	10	tax	tax	NOUN
ftr-328	344	11	system	system	NOUN
ftr-328	344	12	,	,	PUNCT
ftr-328	344	13	10	10	NUM
ftr-328	344	14	n.y.u	n.y.u	NOUN
ftr-328	344	15	.	.	PUNCT
ftr-328	345	1	ann	ann	PROPN
ftr-328	345	2	.	.	PROPN
ftr-328	345	3	inst	inst	PROPN
ftr-328	345	4	.	.	PUNCT
ftr-328	346	1	on	on	ADP
ftr-328	346	2	fed	fed	PROPN
ftr-328	346	3	.	.	PUNCT
ftr-328	347	1	tax’n	tax’n	NUM
ftr-328	347	2	1049	1049	NUM
ftr-328	347	3	,	,	PUNCT
ftr-328	347	4	1050	1050	NUM
ftr-328	347	5	(	(	PUNCT
ftr-328	347	6	1952	1952	NUM
ftr-328	347	7	)	)	PUNCT
ftr-328	347	8	.	.	PUNCT
ftr-328	348	1	81	81	NUM
ftr-328	348	2	.	.	PUNCT
ftr-328	349	1	i	i	PRON
ftr-328	349	2	d.	d.	PROPN
ftr-328	349	3	82	82	NUM
ftr-328	349	4	.	.	PUNCT
ftr-328	350	1	i	i	PRON
ftr-328	350	2	d.	d.	PROPN
ftr-328	350	3	;	;	PUNCT
ftr-328	350	4	norris	norris	PROPN
ftr-328	350	5	darrell	darrell	PROPN
ftr-328	350	6	,	,	PUNCT
ftr-328	350	7	conscience	conscience	NOUN
ftr-328	350	8	and	and	CCONJ
ftr-328	350	9	propriety	propriety	NOUN
ftr-328	350	10	in	in	ADP
ftr-328	350	11	tax	tax	NOUN
ftr-328	350	12	practice	practice	NOUN
ftr-328	350	13	,	,	PUNCT
ftr-328	350	14	17	17	NUM
ftr-328	350	15	n.y.u	n.y.u	NOUN
ftr-328	350	16	.	.	PUNCT
ftr-328	351	1	ann	ann	PROPN
ftr-328	351	2	.	.	PROPN
ftr-328	351	3	inst	inst	PROPN
ftr-328	351	4	.	.	PUNCT
ftr-328	352	1	on	on	ADP
ftr-328	352	2	fed	fed	PROPN
ftr-328	352	3	.	.	PUNCT
ftr-328	353	1	tax’n	tax’n	NUM
ftr-328	353	2	.	.	PUNCT
ftr-328	354	1	1	1	NUM
ftr-328	354	2	,	,	PUNCT
ftr-328	354	3	23	23	NUM
ftr-328	354	4	(	(	PUNCT
ftr-328	354	5	1959	1959	NUM
ftr-328	354	6	)	)	PUNCT
ftr-328	355	1	[	[	X
ftr-328	355	2	hereinafter	hereinafter	NOUN
ftr-328	355	3	darrell	darrell	NOUN
ftr-328	355	4	,	,	PUNCT
ftr-328	355	5	propriety	propriety	NOUN
ftr-328	355	6	in	in	ADP
ftr-328	355	7	tax	tax	NOUN
ftr-328	355	8	practice	practice	NOUN
ftr-328	355	9	]	]	PUNCT
ftr-328	355	10	.	.	PUNCT
ftr-328	356	1	both	both	PRON
ftr-328	356	2	robert	robert	PROPN
ftr-328	356	3	miller	miller	PROPN
ftr-328	356	4	and	and	CCONJ
ftr-328	356	5	mr	mr	PROPN
ftr-328	356	6	.	.	PROPN
ftr-328	356	7	darrell	darrell	PROPN
ftr-328	356	8	tied	tie	VERB
ftr-328	356	9	this	this	DET
ftr-328	356	10	concern	concern	NOUN
ftr-328	356	11	with	with	ADP
ftr-328	356	12	the	the	DET
ftr-328	356	13	honesty	honesty	NOUN
ftr-328	356	14	of	of	ADP
ftr-328	356	15	taxpayers	taxpayer	NOUN
ftr-328	356	16	.	.	PUNCT
ftr-328	357	1	83	83	NUM
ftr-328	357	2	.	.	PUNCT
ftr-328	358	1	caplin	caplin	PROPN
ftr-328	358	2	,	,	PUNCT
ftr-328	358	3	good	good	ADJ
ftr-328	358	4	tax	tax	NOUN
ftr-328	358	5	practice	practice	NOUN
ftr-328	358	6	,	,	PUNCT
ftr-328	358	7	supra	supra	PROPN
ftr-328	358	8	note	note	PROPN
ftr-328	358	9	19	19	NUM
ftr-328	358	10	,	,	PUNCT
ftr-328	358	11	at	at	ADP
ftr-328	358	12	13	13	NUM
ftr-328	358	13	.	.	PUNCT
ftr-328	358	14	2012	2012	NUM
ftr-328	358	15	]	]	PUNCT
ftr-328	358	16	legal	legal	ADJ
ftr-328	358	17	ethics	ethic	NOUN
ftr-328	358	18	and	and	CCONJ
ftr-328	358	19	federal	federal	ADJ
ftr-328	358	20	taxes	taxis	NOUN
ftr-328	358	21	15	15	NUM
ftr-328	358	22	necessities	necessity	NOUN
ftr-328	358	23	may	may	AUX
ftr-328	358	24	lead	lead	VERB
ftr-328	358	25	to	to	ADP
ftr-328	358	26	the	the	DET
ftr-328	358	27	belief	belief	NOUN
ftr-328	358	28	that	that	SCONJ
ftr-328	358	29	the	the	DET
ftr-328	358	30	treasury	treasury	PROPN
ftr-328	358	31	department	department	PROPN
ftr-328	358	32	“	"	PUNCT
ftr-328	358	33	represents	represent	VERB
ftr-328	358	34	‘	'	PUNCT
ftr-328	358	35	all	all	PRON
ftr-328	358	36	of	of	ADP
ftr-328	358	37	us	we	PRON
ftr-328	358	38	’	'	PUNCT
ftr-328	358	39	and	and	CCONJ
ftr-328	358	40	hence	hence	ADV
ftr-328	358	41	embodies	embody	VERB
ftr-328	358	42	a	a	DET
ftr-328	358	43	virtue	virtue	NOUN
ftr-328	358	44	superior	superior	NOUN
ftr-328	358	45	to	to	ADP
ftr-328	358	46	that	that	PRON
ftr-328	358	47	of	of	ADP
ftr-328	358	48	any	any	PRON
ftr-328	358	49	of	of	ADP
ftr-328	358	50	us	we	PRON
ftr-328	358	51	.	.	PUNCT
ftr-328	359	1	”84	”84	PROPN
ftr-328	359	2	d.	d.	PROPN
ftr-328	359	3	duty	duty	PROPN
ftr-328	359	4	to	to	ADP
ftr-328	359	5	the	the	DET
ftr-328	359	6	system	system	NOUN
ftr-328	359	7	is	be	AUX
ftr-328	359	8	the	the	DET
ftr-328	359	9	tax	tax	NOUN
ftr-328	359	10	lawyer	lawyer	NOUN
ftr-328	359	11	a	a	DET
ftr-328	359	12	special	special	ADJ
ftr-328	359	13	species	specie	NOUN
ftr-328	359	14	of	of	ADP
ftr-328	359	15	lawyer	lawyer	NOUN
ftr-328	359	16	,	,	PUNCT
ftr-328	359	17	one	one	NUM
ftr-328	359	18	with	with	ADP
ftr-328	359	19	special	special	ADJ
ftr-328	359	20	duties	duty	NOUN
ftr-328	359	21	not	not	PART
ftr-328	359	22	shared	share	VERB
ftr-328	359	23	by	by	ADP
ftr-328	359	24	other	other	ADJ
ftr-328	359	25	lawyers	lawyer	NOUN
ftr-328	359	26	?	?	PUNCT
ftr-328	360	1	the	the	DET
ftr-328	360	2	legal	legal	ADJ
ftr-328	360	3	ethics	ethic	NOUN
ftr-328	360	4	writers	writer	NOUN
ftr-328	360	5	in	in	ADP
ftr-328	360	6	this	this	DET
ftr-328	360	7	time	time	NOUN
ftr-328	360	8	wrote	write	VERB
ftr-328	360	9	of	of	ADP
ftr-328	360	10	tax	tax	NOUN
ftr-328	360	11	lawyers	lawyer	NOUN
ftr-328	360	12	’	'	PUNCT
ftr-328	360	13	“	"	PUNCT
ftr-328	360	14	duties	duty	NOUN
ftr-328	360	15	,	,	PUNCT
ftr-328	360	16	”	"	PUNCT
ftr-328	360	17	“	"	PUNCT
ftr-328	360	18	roles	role	NOUN
ftr-328	360	19	,	,	PUNCT
ftr-328	360	20	”	"	PUNCT
ftr-328	360	21	“	"	PUNCT
ftr-328	360	22	relationships	relationship	NOUN
ftr-328	360	23	,	,	PUNCT
ftr-328	360	24	”	"	PUNCT
ftr-328	360	25	“	"	PUNCT
ftr-328	360	26	responsibilities	responsibility	NOUN
ftr-328	360	27	,	,	PUNCT
ftr-328	360	28	”	"	PUNCT
ftr-328	360	29	“	"	PUNCT
ftr-328	360	30	loyalties	loyalty	NOUN
ftr-328	360	31	,	,	PUNCT
ftr-328	360	32	”	"	PUNCT
ftr-328	360	33	and	and	CCONJ
ftr-328	360	34	“	"	PUNCT
ftr-328	360	35	obligations”85	obligations”85	NOUN
ftr-328	360	36	owed	owe	VERB
ftr-328	360	37	to	to	ADP
ftr-328	360	38	clients	client	NOUN
ftr-328	360	39	,	,	PUNCT
ftr-328	360	40	as	as	ADV
ftr-328	360	41	well	well	ADV
ftr-328	360	42	as	as	ADP
ftr-328	360	43	those	those	PRON
ftr-328	360	44	owed	owe	VERB
ftr-328	360	45	to	to	ADP
ftr-328	360	46	the	the	DET
ftr-328	360	47	“	"	PUNCT
ftr-328	360	48	government	government	NOUN
ftr-328	360	49	,	,	PUNCT
ftr-328	360	50	”	"	PUNCT
ftr-328	360	51	the	the	DET
ftr-328	360	52	“	"	PUNCT
ftr-328	360	53	treasury	treasury	NOUN
ftr-328	360	54	,	,	PUNCT
ftr-328	360	55	”	"	PUNCT
ftr-328	360	56	“	"	PUNCT
ftr-328	360	57	our	our	PRON
ftr-328	360	58	government	government	NOUN
ftr-328	360	59	and	and	CCONJ
ftr-328	360	60	its	its	PRON
ftr-328	360	61	agents	agent	NOUN
ftr-328	360	62	,	,	PUNCT
ftr-328	360	63	”	"	PUNCT
ftr-328	360	64	the	the	DET
ftr-328	360	65	“	"	PUNCT
ftr-328	360	66	public	public	ADJ
ftr-328	360	67	interest	interest	NOUN
ftr-328	360	68	,	,	PUNCT
ftr-328	360	69	”	"	PUNCT
ftr-328	360	70	the	the	DET
ftr-328	360	71	“	"	PUNCT
ftr-328	360	72	country	country	NOUN
ftr-328	360	73	,	,	PUNCT
ftr-328	360	74	”	"	PUNCT
ftr-328	360	75	“	"	PUNCT
ftr-328	360	76	society	society	NOUN
ftr-328	360	77	,	,	PUNCT
ftr-328	360	78	”	"	PUNCT
ftr-328	360	79	the	the	DET
ftr-328	360	80	“	"	PUNCT
ftr-328	360	81	state	state	NOUN
ftr-328	360	82	,	,	PUNCT
ftr-328	360	83	”	"	PUNCT
ftr-328	360	84	“	"	PUNCT
ftr-328	360	85	other	other	ADJ
ftr-328	360	86	taxpayers	taxpayer	NOUN
ftr-328	360	87	,	,	PUNCT
ftr-328	360	88	”	"	PUNCT
ftr-328	360	89	“	"	PUNCT
ftr-328	360	90	professional	professional	ADJ
ftr-328	360	91	responsibility	responsibility	NOUN
ftr-328	360	92	,	,	PUNCT
ftr-328	360	93	”	"	PUNCT
ftr-328	360	94	“	"	PUNCT
ftr-328	360	95	public	public	ADJ
ftr-328	360	96	responsibility	responsibility	NOUN
ftr-328	360	97	,	,	PUNCT
ftr-328	360	98	”	"	PUNCT
ftr-328	360	99	and	and	CCONJ
ftr-328	360	100	the	the	DET
ftr-328	360	101	“	"	PUNCT
ftr-328	360	102	united	united	ADJ
ftr-328	360	103	states	state	NOUN
ftr-328	360	104	.	.	PUNCT
ftr-328	361	1	”86	”86	VERB
ftr-328	361	2	some	some	DET
ftr-328	361	3	writers	writer	NOUN
ftr-328	361	4	described	describe	VERB
ftr-328	361	5	the	the	DET
ftr-328	361	6	tax	tax	NOUN
ftr-328	361	7	lawyer	lawyer	NOUN
ftr-328	361	8	as	as	ADP
ftr-328	361	9	having	have	VERB
ftr-328	361	10	a	a	DET
ftr-328	361	11	“	"	PUNCT
ftr-328	361	12	double	double	ADJ
ftr-328	361	13	”	"	PUNCT
ftr-328	361	14	or	or	CCONJ
ftr-328	361	15	“	"	PUNCT
ftr-328	361	16	dual	dual	ADJ
ftr-328	361	17	”	"	PUNCT
ftr-328	361	18	sets	set	NOUN
ftr-328	361	19	of	of	ADP
ftr-328	361	20	duties	duty	NOUN
ftr-328	361	21	(	(	PUNCT
ftr-328	361	22	e.g.	e.g.	ADV
ftr-328	361	23	,	,	PUNCT
ftr-328	361	24	“	"	PUNCT
ftr-328	361	25	dual	dual	ADJ
ftr-328	361	26	responsibility	responsibility	NOUN
ftr-328	361	27	to	to	ADP
ftr-328	361	28	his	his	PRON
ftr-328	361	29	client	client	NOUN
ftr-328	361	30	and	and	CCONJ
ftr-328	361	31	the	the	DET
ftr-328	361	32	84	84	NUM
ftr-328	361	33	.	.	PUNCT
ftr-328	362	1	bittker	bittker	NOUN
ftr-328	362	2	,	,	PUNCT
ftr-328	362	3	professional	professional	ADJ
ftr-328	362	4	responsibility	responsibility	NOUN
ftr-328	362	5	,	,	PUNCT
ftr-328	362	6	supra	supra	PROPN
ftr-328	362	7	note	note	PROPN
ftr-328	362	8	23	23	NUM
ftr-328	362	9	,	,	PUNCT
ftr-328	362	10	at	at	ADP
ftr-328	362	11	268	268	NUM
ftr-328	362	12	.	.	PUNCT
ftr-328	363	1	professor	professor	NOUN
ftr-328	363	2	bittker	bittker	PROPN
ftr-328	363	3	’s	’s	PART
ftr-328	363	4	allusion	allusion	NOUN
ftr-328	363	5	suggests	suggest	VERB
ftr-328	363	6	a	a	DET
ftr-328	363	7	study	study	NOUN
ftr-328	363	8	of	of	ADP
ftr-328	363	9	references	reference	NOUN
ftr-328	363	10	to	to	ADP
ftr-328	363	11	contemporary	contemporary	ADJ
ftr-328	363	12	literature	literature	NOUN
ftr-328	363	13	in	in	ADP
ftr-328	363	14	tax	tax	NOUN
ftr-328	363	15	literature	literature	NOUN
ftr-328	363	16	might	might	AUX
ftr-328	363	17	be	be	AUX
ftr-328	363	18	interesting	interesting	ADJ
ftr-328	363	19	.	.	PUNCT
ftr-328	364	1	85	85	NUM
ftr-328	364	2	.	.	PUNCT
ftr-328	365	1	e.g.	e.g.	ADV
ftr-328	365	2	,	,	PUNCT
ftr-328	365	3	cahn	cahn	PROPN
ftr-328	365	4	et	et	PROPN
ftr-328	365	5	al	al	PROPN
ftr-328	365	6	.	.	PROPN
ftr-328	365	7	,	,	PUNCT
ftr-328	365	8	ethical	ethical	ADJ
ftr-328	365	9	problems	problem	NOUN
ftr-328	365	10	,	,	PUNCT
ftr-328	365	11	supra	supra	PROPN
ftr-328	365	12	note	note	PROPN
ftr-328	365	13	1	1	NUM
ftr-328	365	14	,	,	PUNCT
ftr-328	365	15	at	at	ADP
ftr-328	365	16	9	9	NUM
ftr-328	365	17	(	(	PUNCT
ftr-328	365	18	“	"	PUNCT
ftr-328	365	19	duty	duty	NOUN
ftr-328	365	20	”	"	PUNCT
ftr-328	365	21	was	be	AUX
ftr-328	365	22	used	use	VERB
ftr-328	365	23	by	by	ADP
ftr-328	365	24	professor	professor	NOUN
ftr-328	365	25	hellerstein	hellerstein	PROPN
ftr-328	365	26	)	)	PUNCT
ftr-328	365	27	;	;	PUNCT
ftr-328	365	28	miller	miller	PROPN
ftr-328	365	29	,	,	PUNCT
ftr-328	365	30	morality	morality	NOUN
ftr-328	365	31	,	,	PUNCT
ftr-328	365	32	supra	supra	ADJ
ftr-328	365	33	note	note	NOUN
ftr-328	365	34	20	20	NUM
ftr-328	365	35	,	,	PUNCT
ftr-328	365	36	at	at	ADP
ftr-328	365	37	1081	1081	NUM
ftr-328	365	38	,	,	PUNCT
ftr-328	365	39	(	(	PUNCT
ftr-328	365	40	“	"	PUNCT
ftr-328	365	41	duty	duty	NOUN
ftr-328	365	42	”	"	PUNCT
ftr-328	365	43	was	be	AUX
ftr-328	365	44	used	use	VERB
ftr-328	365	45	by	by	ADP
ftr-328	365	46	mr	mr	PROPN
ftr-328	365	47	.	.	PROPN
ftr-328	365	48	m.	m.	PROPN
ftr-328	365	49	miller	miller	PROPN
ftr-328	365	50	)	)	PUNCT
ftr-328	365	51	;	;	PUNCT
ftr-328	365	52	miller	miller	PROPN
ftr-328	365	53	,	,	PUNCT
ftr-328	365	54	taxpayer	taxpayer	NOUN
ftr-328	365	55	’s	’s	PART
ftr-328	365	56	duty	duty	NOUN
ftr-328	365	57	,	,	PUNCT
ftr-328	365	58	supra	supra	PROPN
ftr-328	365	59	note	note	PROPN
ftr-328	365	60	68	68	NUM
ftr-328	365	61	,	,	PUNCT
ftr-328	365	62	at	at	ADP
ftr-328	365	63	5	5	NUM
ftr-328	365	64	(	(	PUNCT
ftr-328	365	65	“	"	PUNCT
ftr-328	365	66	role	role	NOUN
ftr-328	365	67	”	"	PUNCT
ftr-328	365	68	was	be	AUX
ftr-328	365	69	used	use	VERB
ftr-328	365	70	by	by	ADP
ftr-328	365	71	mr	mr	PROPN
ftr-328	365	72	.	.	PROPN
ftr-328	365	73	m.	m.	PROPN
ftr-328	365	74	miller	miller	PROPN
ftr-328	365	75	)	)	PUNCT
ftr-328	365	76	;	;	PUNCT
ftr-328	365	77	h.	h.	PROPN
ftr-328	365	78	brian	brian	PROPN
ftr-328	365	79	holland	holland	PROPN
ftr-328	365	80	et	et	PROPN
ftr-328	365	81	al	al	PROPN
ftr-328	365	82	.	.	PROPN
ftr-328	365	83	,	,	PUNCT
ftr-328	365	84	what	what	PRON
ftr-328	365	85	is	be	AUX
ftr-328	365	86	good	good	ADJ
ftr-328	365	87	tax	tax	NOUN
ftr-328	365	88	practice	practice	NOUN
ftr-328	365	89	:	:	PUNCT
ftr-328	365	90	a	a	DET
ftr-328	365	91	panel	panel	NOUN
ftr-328	365	92	discussion	discussion	NOUN
ftr-328	365	93	,	,	PUNCT
ftr-328	365	94	21	21	NUM
ftr-328	365	95	n.y.u	n.y.u	NOUN
ftr-328	365	96	.	.	PUNCT
ftr-328	366	1	ann	ann	PROPN
ftr-328	366	2	.	.	PROPN
ftr-328	366	3	inst	inst	PROPN
ftr-328	366	4	.	.	PUNCT
ftr-328	367	1	on	on	ADP
ftr-328	367	2	fed	fed	PROPN
ftr-328	367	3	.	.	PUNCT
ftr-328	368	1	tax’n.23	tax’n.23	NOUN
ftr-328	368	2	,	,	PUNCT
ftr-328	368	3	25	25	NUM
ftr-328	368	4	(	(	PUNCT
ftr-328	368	5	1963	1963	NUM
ftr-328	368	6	)	)	PUNCT
ftr-328	369	1	[	[	X
ftr-328	369	2	hereinafter	hereinafter	NOUN
ftr-328	369	3	holland	holland	PROPN
ftr-328	369	4	et	et	PROPN
ftr-328	369	5	al	al	PROPN
ftr-328	369	6	.	.	PROPN
ftr-328	369	7	,	,	PUNCT
ftr-328	369	8	panel	panel	NOUN
ftr-328	369	9	discussion	discussion	NOUN
ftr-328	369	10	]	]	PUNCT
ftr-328	369	11	(	(	PUNCT
ftr-328	369	12	“	"	PUNCT
ftr-328	369	13	obligation	obligation	NOUN
ftr-328	369	14	,	,	PUNCT
ftr-328	369	15	”	"	PUNCT
ftr-328	369	16	“	"	PUNCT
ftr-328	369	17	loyalty	loyalty	NOUN
ftr-328	369	18	,	,	PUNCT
ftr-328	369	19	”	"	PUNCT
ftr-328	369	20	“	"	PUNCT
ftr-328	369	21	responsibility	responsibility	NOUN
ftr-328	369	22	,	,	PUNCT
ftr-328	369	23	”	"	PUNCT
ftr-328	369	24	and	and	CCONJ
ftr-328	369	25	“	"	PUNCT
ftr-328	369	26	relationship	relationship	NOUN
ftr-328	369	27	”	"	PUNCT
ftr-328	369	28	were	be	AUX
ftr-328	369	29	used	use	VERB
ftr-328	369	30	by	by	ADP
ftr-328	369	31	in	in	ADP
ftr-328	369	32	the	the	DET
ftr-328	369	33	headings	heading	NOUN
ftr-328	369	34	and	and	CCONJ
ftr-328	369	35	in	in	ADP
ftr-328	369	36	the	the	DET
ftr-328	369	37	text	text	NOUN
ftr-328	369	38	of	of	ADP
ftr-328	369	39	seymour	seymour	PROPN
ftr-328	369	40	s.	s.	PROPN
ftr-328	369	41	mintz	mintz	PROPN
ftr-328	369	42	’s	’s	PART
ftr-328	369	43	remarks	remark	NOUN
ftr-328	369	44	)	)	PUNCT
ftr-328	369	45	;	;	PUNCT
ftr-328	369	46	bittker	bittker	NOUN
ftr-328	369	47	,	,	PUNCT
ftr-328	369	48	professional	professional	ADJ
ftr-328	369	49	responsibility	responsibility	NOUN
ftr-328	369	50	,	,	PUNCT
ftr-328	369	51	supra	supra	PROPN
ftr-328	369	52	note	note	PROPN
ftr-328	369	53	23	23	NUM
ftr-328	369	54	,	,	PUNCT
ftr-328	369	55	at	at	ADP
ftr-328	369	56	241	241	NUM
ftr-328	369	57	(	(	PUNCT
ftr-328	369	58	“	"	PUNCT
ftr-328	369	59	responsibility	responsibility	NOUN
ftr-328	369	60	”	"	PUNCT
ftr-328	369	61	was	be	AUX
ftr-328	369	62	used	use	VERB
ftr-328	369	63	by	by	ADP
ftr-328	369	64	professor	professor	NOUN
ftr-328	369	65	bittker	bittker	NOUN
ftr-328	369	66	)	)	PUNCT
ftr-328	369	67	.	.	PUNCT
ftr-328	370	1	86	86	NUM
ftr-328	370	2	.	.	PUNCT
ftr-328	371	1	e.g.	e.g.	ADV
ftr-328	371	2	,	,	PUNCT
ftr-328	371	3	mark	mark	PROPN
ftr-328	371	4	h.	h.	PROPN
ftr-328	371	5	johnson	johnson	PROPN
ftr-328	371	6	,	,	PUNCT
ftr-328	371	7	does	do	AUX
ftr-328	371	8	the	the	DET
ftr-328	371	9	tax	tax	NOUN
ftr-328	371	10	practitioner	practitioner	NOUN
ftr-328	371	11	owe	owe	VERB
ftr-328	371	12	a	a	DET
ftr-328	371	13	dual	dual	ADJ
ftr-328	371	14	responsibility	responsibility	NOUN
ftr-328	371	15	to	to	ADP
ftr-328	371	16	his	his	PRON
ftr-328	371	17	client	client	NOUN
ftr-328	371	18	and	and	CCONJ
ftr-328	371	19	to	to	ADP
ftr-328	371	20	the	the	DET
ftr-328	371	21	government	government	NOUN
ftr-328	371	22	?	?	PUNCT
ftr-328	372	1	—	—	PUNCT
ftr-328	372	2	the	the	DET
ftr-328	372	3	theory	theory	NOUN
ftr-328	372	4	,	,	PUNCT
ftr-328	372	5	15	15	NUM
ftr-328	372	6	u.s.c	u.s.c	NOUN
ftr-328	372	7	.	.	PUNCT
ftr-328	373	1	l.	l.	PROPN
ftr-328	373	2	sch	sch	PROPN
ftr-328	373	3	.	.	PROPN
ftr-328	373	4	inst	inst	PROPN
ftr-328	373	5	.	.	PUNCT
ftr-328	374	1	on	on	ADP
ftr-328	374	2	major	major	ADJ
ftr-328	374	3	tax	tax	NOUN
ftr-328	374	4	planning	planning	NOUN
ftr-328	374	5	25	25	NUM
ftr-328	374	6	(	(	PUNCT
ftr-328	374	7	1963	1963	NUM
ftr-328	374	8	)	)	PUNCT
ftr-328	375	1	[	[	X
ftr-328	375	2	hereinafter	hereinafter	NOUN
ftr-328	375	3	johnson	johnson	PROPN
ftr-328	375	4	,	,	PUNCT
ftr-328	375	5	theory	theory	NOUN
ftr-328	375	6	]	]	X
ftr-328	375	7	(	(	PUNCT
ftr-328	375	8	using	use	VERB
ftr-328	375	9	the	the	DET
ftr-328	375	10	term	term	NOUN
ftr-328	375	11	“	"	PUNCT
ftr-328	375	12	government	government	NOUN
ftr-328	375	13	”	"	PUNCT
ftr-328	375	14	)	)	PUNCT
ftr-328	375	15	;	;	PUNCT
ftr-328	375	16	milton	milton	PROPN
ftr-328	375	17	young	young	PROPN
ftr-328	375	18	,	,	PUNCT
ftr-328	375	19	does	do	AUX
ftr-328	375	20	the	the	DET
ftr-328	375	21	tax	tax	NOUN
ftr-328	375	22	practitioner	practitioner	NOUN
ftr-328	375	23	owe	owe	VERB
ftr-328	375	24	a	a	DET
ftr-328	375	25	dual	dual	ADJ
ftr-328	375	26	responsibility	responsibility	NOUN
ftr-328	375	27	to	to	ADP
ftr-328	375	28	his	his	PRON
ftr-328	375	29	client	client	NOUN
ftr-328	375	30	and	and	CCONJ
ftr-328	375	31	to	to	ADP
ftr-328	375	32	the	the	DET
ftr-328	375	33	government	government	NOUN
ftr-328	375	34	?	?	PUNCT
ftr-328	376	1	—	—	PUNCT
ftr-328	376	2	the	the	DET
ftr-328	376	3	practice	practice	NOUN
ftr-328	376	4	,	,	PUNCT
ftr-328	376	5	15	15	NUM
ftr-328	376	6	u.s.c	u.s.c	NOUN
ftr-328	376	7	.	.	PUNCT
ftr-328	377	1	l.	l.	PROPN
ftr-328	377	2	sch	sch	PROPN
ftr-328	377	3	.	.	PROPN
ftr-328	377	4	inst	inst	PROPN
ftr-328	377	5	.	.	PUNCT
ftr-328	378	1	on	on	ADP
ftr-328	378	2	major	major	ADJ
ftr-328	378	3	tax	tax	NOUN
ftr-328	378	4	planning	planning	NOUN
ftr-328	378	5	39	39	NUM
ftr-328	378	6	(	(	PUNCT
ftr-328	378	7	1963	1963	NUM
ftr-328	378	8	)	)	PUNCT
ftr-328	378	9	(	(	PUNCT
ftr-328	378	10	using	use	VERB
ftr-328	378	11	the	the	DET
ftr-328	378	12	term	term	NOUN
ftr-328	378	13	“	"	PUNCT
ftr-328	378	14	government	government	NOUN
ftr-328	378	15	”	"	PUNCT
ftr-328	378	16	)	)	PUNCT
ftr-328	378	17	;	;	PUNCT
ftr-328	378	18	barnes	barne	NOUN
ftr-328	378	19	,	,	PUNCT
ftr-328	378	20	voluntary	voluntary	ADJ
ftr-328	378	21	assessment	assessment	NOUN
ftr-328	378	22	system	system	NOUN
ftr-328	378	23	,	,	PUNCT
ftr-328	378	24	supra	supra	PROPN
ftr-328	378	25	note	note	PROPN
ftr-328	378	26	25	25	NUM
ftr-328	378	27	,	,	PUNCT
ftr-328	378	28	at	at	ADP
ftr-328	378	29	1036	1036	NUM
ftr-328	378	30	(	(	PUNCT
ftr-328	378	31	using	use	VERB
ftr-328	378	32	the	the	DET
ftr-328	378	33	term	term	NOUN
ftr-328	378	34	“	"	PUNCT
ftr-328	378	35	government	government	NOUN
ftr-328	378	36	”	"	PUNCT
ftr-328	378	37	)	)	PUNCT
ftr-328	378	38	;	;	PUNCT
ftr-328	378	39	cahn	cahn	NOUN
ftr-328	378	40	et	et	PROPN
ftr-328	378	41	al	al	PROPN
ftr-328	378	42	.	.	PROPN
ftr-328	378	43	,	,	PUNCT
ftr-328	378	44	ethical	ethical	ADJ
ftr-328	378	45	problems	problem	NOUN
ftr-328	378	46	,	,	PUNCT
ftr-328	378	47	supra	supra	PROPN
ftr-328	378	48	note	note	NOUN
ftr-328	378	49	1	1	NUM
ftr-328	378	50	,	,	PUNCT
ftr-328	378	51	at	at	ADP
ftr-328	378	52	10	10	NUM
ftr-328	378	53	(	(	PUNCT
ftr-328	378	54	“	"	PUNCT
ftr-328	378	55	treasury	treasury	NOUN
ftr-328	378	56	”	"	PUNCT
ftr-328	378	57	was	be	AUX
ftr-328	378	58	used	use	VERB
ftr-328	378	59	in	in	ADP
ftr-328	378	60	the	the	DET
ftr-328	378	61	statements	statement	NOUN
ftr-328	378	62	by	by	ADP
ftr-328	378	63	thomas	thomas	PROPN
ftr-328	378	64	tarleau	tarleau	PROPN
ftr-328	378	65	)	)	PUNCT
ftr-328	378	66	;	;	PUNCT
ftr-328	378	67	miller	miller	PROPN
ftr-328	378	68	,	,	PUNCT
ftr-328	378	69	morality	morality	NOUN
ftr-328	378	70	,	,	PUNCT
ftr-328	378	71	supra	supra	ADJ
ftr-328	378	72	note	note	NOUN
ftr-328	378	73	20	20	NUM
ftr-328	378	74	,	,	PUNCT
ftr-328	378	75	at	at	ADP
ftr-328	378	76	1081	1081	NUM
ftr-328	378	77	,	,	PUNCT
ftr-328	378	78	1083	1083	NUM
ftr-328	378	79	(	(	PUNCT
ftr-328	378	80	using	use	VERB
ftr-328	378	81	the	the	DET
ftr-328	378	82	term	term	NOUN
ftr-328	378	83	“	"	PUNCT
ftr-328	378	84	our	our	PRON
ftr-328	378	85	government	government	NOUN
ftr-328	378	86	and	and	CCONJ
ftr-328	378	87	its	its	PRON
ftr-328	378	88	agents	agent	NOUN
ftr-328	378	89	”	"	PUNCT
ftr-328	378	90	and	and	CCONJ
ftr-328	378	91	“	"	PUNCT
ftr-328	378	92	country	country	NOUN
ftr-328	378	93	”	"	PUNCT
ftr-328	378	94	)	)	PUNCT
ftr-328	378	95	;	;	PUNCT
ftr-328	378	96	maguire	maguire	NOUN
ftr-328	378	97	,	,	PUNCT
ftr-328	378	98	conscience	conscience	NOUN
ftr-328	378	99	and	and	CCONJ
ftr-328	378	100	propriety	propriety	NOUN
ftr-328	378	101	,	,	PUNCT
ftr-328	378	102	supra	supra	PROPN
ftr-328	378	103	note	note	NOUN
ftr-328	378	104	24	24	NUM
ftr-328	378	105	,	,	PUNCT
ftr-328	378	106	at	at	ADP
ftr-328	378	107	44	44	NUM
ftr-328	378	108	(	(	PUNCT
ftr-328	378	109	using	use	VERB
ftr-328	378	110	the	the	DET
ftr-328	378	111	term	term	NOUN
ftr-328	378	112	“	"	PUNCT
ftr-328	378	113	public	public	ADJ
ftr-328	378	114	interest	interest	NOUN
ftr-328	378	115	”	"	PUNCT
ftr-328	378	116	)	)	PUNCT
ftr-328	378	117	;	;	PUNCT
ftr-328	378	118	darrell	darrell	PROPN
ftr-328	378	119	,	,	PUNCT
ftr-328	378	120	propriety	propriety	NOUN
ftr-328	378	121	in	in	ADP
ftr-328	378	122	tax	tax	NOUN
ftr-328	378	123	practice	practice	NOUN
ftr-328	378	124	,	,	PUNCT
ftr-328	378	125	supra	supra	PROPN
ftr-328	378	126	note	note	PROPN
ftr-328	378	127	82	82	NUM
ftr-328	378	128	,	,	PUNCT
ftr-328	378	129	at	at	ADP
ftr-328	378	130	2	2	NUM
ftr-328	378	131	(	(	PUNCT
ftr-328	378	132	using	use	VERB
ftr-328	378	133	the	the	DET
ftr-328	378	134	term	term	NOUN
ftr-328	378	135	“	"	PUNCT
ftr-328	378	136	society	society	NOUN
ftr-328	378	137	”	"	PUNCT
ftr-328	378	138	)	)	PUNCT
ftr-328	378	139	;	;	PUNCT
ftr-328	378	140	caplin	caplin	PROPN
ftr-328	378	141	,	,	PUNCT
ftr-328	378	142	good	good	ADJ
ftr-328	378	143	tax	tax	NOUN
ftr-328	378	144	practice	practice	NOUN
ftr-328	378	145	,	,	PUNCT
ftr-328	378	146	supra	supra	PROPN
ftr-328	378	147	note	note	PROPN
ftr-328	378	148	19	19	NUM
ftr-328	378	149	,	,	PUNCT
ftr-328	378	150	at	at	ADP
ftr-328	378	151	25	25	NUM
ftr-328	378	152	(	(	PUNCT
ftr-328	378	153	using	use	VERB
ftr-328	378	154	the	the	DET
ftr-328	378	155	term	term	NOUN
ftr-328	378	156	“	"	PUNCT
ftr-328	378	157	society	society	NOUN
ftr-328	378	158	”	"	PUNCT
ftr-328	378	159	)	)	PUNCT
ftr-328	378	160	;	;	PUNCT
ftr-328	378	161	holland	holland	PROPN
ftr-328	378	162	et	et	PROPN
ftr-328	378	163	al	al	PROPN
ftr-328	378	164	.	.	PROPN
ftr-328	378	165	,	,	PUNCT
ftr-328	378	166	panel	panel	NOUN
ftr-328	378	167	discussion	discussion	NOUN
ftr-328	378	168	,	,	PUNCT
ftr-328	378	169	supra	supra	PROPN
ftr-328	378	170	note	note	PROPN
ftr-328	378	171	85	85	NUM
ftr-328	378	172	,	,	PUNCT
ftr-328	378	173	at	at	ADP
ftr-328	378	174	25	25	NUM
ftr-328	378	175	(	(	PUNCT
ftr-328	378	176	mr	mr	PROPN
ftr-328	378	177	.	.	PROPN
ftr-328	378	178	mintz	mintz	PROPN
ftr-328	378	179	used	use	VERB
ftr-328	378	180	the	the	DET
ftr-328	378	181	term	term	NOUN
ftr-328	378	182	“	"	PUNCT
ftr-328	378	183	state	state	NOUN
ftr-328	378	184	”	"	PUNCT
ftr-328	378	185	and	and	CCONJ
ftr-328	378	186	hugh	hugh	PROPN
ftr-328	378	187	f.	f.	PROPN
ftr-328	378	188	culverhouse	culverhouse	PROPN
ftr-328	378	189	used	use	VERB
ftr-328	378	190	the	the	DET
ftr-328	378	191	term	term	NOUN
ftr-328	378	192	“	"	PUNCT
ftr-328	378	193	other	other	ADJ
ftr-328	378	194	taxpayers	taxpayer	NOUN
ftr-328	378	195	”	"	PUNCT
ftr-328	378	196	)	)	PUNCT
ftr-328	378	197	;	;	PUNCT
ftr-328	378	198	bittker	bittker	NOUN
ftr-328	378	199	,	,	PUNCT
ftr-328	378	200	professional	professional	ADJ
ftr-328	378	201	responsibility	responsibility	NOUN
ftr-328	378	202	,	,	PUNCT
ftr-328	378	203	supra	supra	PROPN
ftr-328	378	204	note	note	PROPN
ftr-328	378	205	23	23	NUM
ftr-328	378	206	,	,	PUNCT
ftr-328	378	207	at	at	ADP
ftr-328	378	208	95	95	NUM
ftr-328	378	209	(	(	PUNCT
ftr-328	378	210	statement	statement	NOUN
ftr-328	378	211	by	by	ADP
ftr-328	378	212	norris	norris	PROPN
ftr-328	378	213	darrell	darrell	PROPN
ftr-328	378	214	using	use	VERB
ftr-328	378	215	the	the	DET
ftr-328	378	216	term	term	NOUN
ftr-328	378	217	“	"	PUNCT
ftr-328	378	218	professional	professional	ADJ
ftr-328	378	219	responsibility	responsibility	NOUN
ftr-328	378	220	”	"	PUNCT
ftr-328	378	221	)	)	PUNCT
ftr-328	378	222	;	;	PUNCT
ftr-328	378	223	bittker	bittker	NOUN
ftr-328	378	224	,	,	PUNCT
ftr-328	378	225	professional	professional	ADJ
ftr-328	378	226	responsibility	responsibility	NOUN
ftr-328	378	227	,	,	PUNCT
ftr-328	378	228	supra	supra	PROPN
ftr-328	378	229	note	note	PROPN
ftr-328	378	230	23	23	NUM
ftr-328	378	231	,	,	PUNCT
ftr-328	378	232	at	at	ADP
ftr-328	378	233	241	241	NUM
ftr-328	378	234	(	(	PUNCT
ftr-328	378	235	professor	professor	NOUN
ftr-328	378	236	bittker	bittker	NOUN
ftr-328	378	237	used	use	VERB
ftr-328	378	238	the	the	DET
ftr-328	378	239	term	term	NOUN
ftr-328	378	240	“	"	PUNCT
ftr-328	378	241	united	united	PROPN
ftr-328	378	242	states	states	PROPN
ftr-328	378	243	”	"	PUNCT
ftr-328	378	244	)	)	PUNCT
ftr-328	378	245	;	;	PUNCT
ftr-328	378	246	and	and	CCONJ
ftr-328	378	247	caplin	caplin	PROPN
ftr-328	378	248	,	,	PUNCT
ftr-328	378	249	perspective	perspective	NOUN
ftr-328	378	250	,	,	PUNCT
ftr-328	378	251	supra	supra	PROPN
ftr-328	378	252	note	note	NOUN
ftr-328	378	253	53	53	NUM
ftr-328	378	254	,	,	PUNCT
ftr-328	378	255	at	at	ADP
ftr-328	378	256	1032	1032	NUM
ftr-328	378	257	(	(	PUNCT
ftr-328	378	258	using	use	VERB
ftr-328	378	259	the	the	DET
ftr-328	378	260	term	term	NOUN
ftr-328	378	261	“	"	PUNCT
ftr-328	378	262	public	public	ADJ
ftr-328	378	263	responsibility	responsibility	NOUN
ftr-328	378	264	”	"	PUNCT
ftr-328	378	265	)	)	PUNCT
ftr-328	378	266	.	.	PUNCT
ftr-328	379	1	16	16	NUM
ftr-328	379	2	florida	florida	PROPN
ftr-328	379	3	tax	tax	NOUN
ftr-328	379	4	review	review	NOUN
ftr-328	379	5	[	[	X
ftr-328	379	6	vol	vol	NOUN
ftr-328	379	7	.	.	PUNCT
ftr-328	380	1	12:1	12:1	NUM
ftr-328	380	2	government	government	NOUN
ftr-328	380	3	,	,	PUNCT
ftr-328	380	4	”	"	PUNCT
ftr-328	380	5	)	)	PUNCT
ftr-328	380	6	and	and	CCONJ
ftr-328	380	7	at	at	ADV
ftr-328	380	8	least	least	ADV
ftr-328	380	9	one	one	NUM
ftr-328	380	10	described	describe	VERB
ftr-328	380	11	a	a	DET
ftr-328	380	12	“	"	PUNCT
ftr-328	380	13	triple	triple	ADJ
ftr-328	380	14	”	"	PUNCT
ftr-328	380	15	set	set	NOUN
ftr-328	380	16	of	of	ADP
ftr-328	380	17	responsibilities.87	responsibilities.87	NOUN
ftr-328	380	18	while	while	SCONJ
ftr-328	380	19	the	the	DET
ftr-328	380	20	discussion	discussion	NOUN
ftr-328	380	21	was	be	AUX
ftr-328	380	22	generally	generally	ADV
ftr-328	380	23	limited	limit	VERB
ftr-328	380	24	to	to	ADP
ftr-328	380	25	“	"	PUNCT
ftr-328	380	26	our	our	PRON
ftr-328	380	27	”	"	PUNCT
ftr-328	380	28	government	government	NOUN
ftr-328	380	29	,	,	PUNCT
ftr-328	380	30	a	a	DET
ftr-328	380	31	question	question	NOUN
ftr-328	380	32	was	be	AUX
ftr-328	380	33	raised	raise	VERB
ftr-328	380	34	as	as	ADP
ftr-328	380	35	to	to	ADP
ftr-328	380	36	whether	whether	SCONJ
ftr-328	380	37	or	or	CCONJ
ftr-328	380	38	not	not	PART
ftr-328	380	39	the	the	DET
ftr-328	380	40	same	same	ADJ
ftr-328	380	41	duty	duty	NOUN
ftr-328	380	42	owed	owe	VERB
ftr-328	380	43	to	to	ADP
ftr-328	380	44	“	"	PUNCT
ftr-328	380	45	our	our	PRON
ftr-328	380	46	”	"	PUNCT
ftr-328	380	47	government	government	NOUN
ftr-328	380	48	was	be	AUX
ftr-328	380	49	also	also	ADV
ftr-328	380	50	owed	owe	VERB
ftr-328	380	51	to	to	ADP
ftr-328	380	52	other	other	ADJ
ftr-328	380	53	governments.88	governments.88	PROPN
ftr-328	380	54	professor	professor	NOUN
ftr-328	380	55	jerome	jerome	PROPN
ftr-328	380	56	hellerstein	hellerstein	PROPN
ftr-328	380	57	premised	premise	VERB
ftr-328	380	58	his	his	PRON
ftr-328	380	59	description	description	NOUN
ftr-328	380	60	of	of	ADP
ftr-328	380	61	a	a	DET
ftr-328	380	62	tax	tax	NOUN
ftr-328	380	63	lawyer	lawyer	NOUN
ftr-328	380	64	’s	’s	PART
ftr-328	380	65	duty	duty	NOUN
ftr-328	380	66	to	to	ADP
ftr-328	380	67	the	the	DET
ftr-328	380	68	system	system	NOUN
ftr-328	380	69	on	on	ADP
ftr-328	380	70	denying	deny	VERB
ftr-328	380	71	that	that	SCONJ
ftr-328	380	72	the	the	DET
ftr-328	380	73	citizen	citizen	PROPN
ftr-328	380	74	’s	’s	PART
ftr-328	380	75	relationship	relationship	NOUN
ftr-328	380	76	to	to	ADP
ftr-328	380	77	his	his	PRON
ftr-328	380	78	government	government	NOUN
ftr-328	380	79	was	be	AUX
ftr-328	380	80	comparable	comparable	ADJ
ftr-328	380	81	to	to	ADP
ftr-328	380	82	a	a	DET
ftr-328	380	83	plaintiff	plaintiff	NOUN
ftr-328	380	84	’s	’s	PART
ftr-328	380	85	adversarial	adversarial	ADJ
ftr-328	380	86	relationship	relationship	NOUN
ftr-328	380	87	with	with	ADP
ftr-328	380	88	a	a	DET
ftr-328	380	89	defendant.89	defendant.89	NOUN
ftr-328	380	90	professor	professor	NOUN
ftr-328	380	91	hellerstein	hellerstein	NOUN
ftr-328	380	92	argued	argue	VERB
ftr-328	380	93	that	that	SCONJ
ftr-328	380	94	a	a	DET
ftr-328	380	95	citizen	citizen	NOUN
ftr-328	380	96	owes	owe	VERB
ftr-328	380	97	“	"	PUNCT
ftr-328	380	98	his	his	PRON
ftr-328	380	99	government	government	NOUN
ftr-328	380	100	and	and	CCONJ
ftr-328	380	101	his	his	PRON
ftr-328	380	102	neighbors	neighbor	NOUN
ftr-328	380	103	the	the	DET
ftr-328	380	104	duty	duty	NOUN
ftr-328	380	105	of	of	ADP
ftr-328	380	106	paying	pay	VERB
ftr-328	380	107	his	his	PRON
ftr-328	380	108	share	share	NOUN
ftr-328	380	109	of	of	ADP
ftr-328	380	110	taxes	taxis	NOUN
ftr-328	380	111	,	,	PUNCT
ftr-328	380	112	”	"	PUNCT
ftr-328	380	113	even	even	ADV
ftr-328	380	114	though	though	SCONJ
ftr-328	380	115	doing	do	VERB
ftr-328	380	116	so	so	ADV
ftr-328	380	117	may	may	AUX
ftr-328	380	118	get	get	VERB
ftr-328	380	119	him	he	PRON
ftr-328	380	120	labeled	label	VERB
ftr-328	380	121	as	as	ADP
ftr-328	380	122	a	a	DET
ftr-328	380	123	“	"	PUNCT
ftr-328	380	124	sucker	sucker	NOUN
ftr-328	380	125	”	"	PUNCT
ftr-328	380	126	in	in	ADP
ftr-328	380	127	the	the	DET
ftr-328	380	128	business	business	NOUN
ftr-328	380	129	community.90	community.90	NOUN
ftr-328	380	130	he	he	PRON
ftr-328	380	131	argued	argue	VERB
ftr-328	380	132	that	that	SCONJ
ftr-328	380	133	tax	tax	NOUN
ftr-328	380	134	lawyers	lawyer	NOUN
ftr-328	380	135	“	"	PUNCT
ftr-328	380	136	owe	owe	VERB
ftr-328	380	137	to	to	ADP
ftr-328	380	138	our	our	PRON
ftr-328	380	139	government	government	NOUN
ftr-328	380	140	and	and	CCONJ
ftr-328	380	141	to	to	ADP
ftr-328	380	142	ourselves	ourselves	PRON
ftr-328	380	143	”	"	PUNCT
ftr-328	380	144	the	the	DET
ftr-328	380	145	use	use	NOUN
ftr-328	380	146	of	of	ADP
ftr-328	380	147	“	"	PUNCT
ftr-328	380	148	our	our	PRON
ftr-328	380	149	skill	skill	NOUN
ftr-328	380	150	and	and	CCONJ
ftr-328	380	151	experience	experience	NOUN
ftr-328	380	152	and	and	CCONJ
ftr-328	380	153	the	the	DET
ftr-328	380	154	great	great	ADJ
ftr-328	380	155	confidence	confidence	NOUN
ftr-328	380	156	which	which	PRON
ftr-328	380	157	our	our	PRON
ftr-328	380	158	clients	client	NOUN
ftr-328	380	159	repose	repose	VERB
ftr-328	380	160	in	in	ADP
ftr-328	380	161	us	we	PRON
ftr-328	380	162	.	.	PUNCT
ftr-328	380	163	.	.	PUNCT
ftr-328	380	164	.	.	PUNCT
ftr-328	381	1	to	to	PART
ftr-328	381	2	improve	improve	VERB
ftr-328	381	3	the	the	DET
ftr-328	381	4	tax	tax	NOUN
ftr-328	381	5	morality	morality	NOUN
ftr-328	381	6	of	of	ADP
ftr-328	381	7	the	the	DET
ftr-328	381	8	community	community	NOUN
ftr-328	381	9	.	.	PUNCT
ftr-328	382	1	”91	”91	NOUN
ftr-328	383	1	professor	professor	NOUN
ftr-328	383	2	hellerstein	hellerstein	PROPN
ftr-328	383	3	’s	’s	PART
ftr-328	383	4	objective	objective	NOUN
ftr-328	383	5	for	for	ADP
ftr-328	383	6	tax	tax	NOUN
ftr-328	383	7	lawyers	lawyer	NOUN
ftr-328	383	8	was	be	AUX
ftr-328	383	9	to	to	PART
ftr-328	383	10	develop	develop	VERB
ftr-328	383	11	a	a	DET
ftr-328	383	12	sense	sense	NOUN
ftr-328	383	13	in	in	ADP
ftr-328	383	14	the	the	DET
ftr-328	383	15	general	general	ADJ
ftr-328	383	16	community	community	NOUN
ftr-328	383	17	and	and	CCONJ
ftr-328	383	18	in	in	ADP
ftr-328	383	19	clients	client	NOUN
ftr-328	383	20	specifically	specifically	ADV
ftr-328	383	21	that	that	SCONJ
ftr-328	383	22	citizens	citizen	NOUN
ftr-328	383	23	should	should	AUX
ftr-328	383	24	pay	pay	VERB
ftr-328	383	25	their	their	PRON
ftr-328	383	26	share	share	NOUN
ftr-328	383	27	of	of	ADP
ftr-328	383	28	taxes	taxis	NOUN
ftr-328	383	29	.	.	PUNCT
ftr-328	384	1	specifically	specifically	ADV
ftr-328	384	2	,	,	PUNCT
ftr-328	384	3	he	he	PRON
ftr-328	384	4	argued	argue	VERB
ftr-328	384	5	for	for	ADP
ftr-328	384	6	developing	develop	VERB
ftr-328	384	7	“	"	PUNCT
ftr-328	384	8	generally	generally	ADV
ftr-328	384	9	ethical	ethical	ADJ
ftr-328	384	10	standards	standard	NOUN
ftr-328	384	11	which	which	PRON
ftr-328	384	12	require	require	VERB
ftr-328	384	13	full	full	ADJ
ftr-328	384	14	and	and	CCONJ
ftr-328	384	15	fair	fair	ADJ
ftr-328	384	16	disclosure	disclosure	NOUN
ftr-328	384	17	by	by	ADP
ftr-328	384	18	the	the	DET
ftr-328	384	19	taxpayer	taxpayer	NOUN
ftr-328	384	20	,	,	PUNCT
ftr-328	385	1	[	[	X
ftr-328	385	2	and	and	CCONJ
ftr-328	385	3	]	]	PUNCT
ftr-328	385	4	which	which	PRON
ftr-328	385	5	abhor	abhor	VERB
ftr-328	385	6	fraud	fraud	NOUN
ftr-328	385	7	,	,	PUNCT
ftr-328	385	8	whether	whether	SCONJ
ftr-328	385	9	obvious	obvious	ADJ
ftr-328	385	10	or	or	CCONJ
ftr-328	385	11	cloaked	cloak	VERB
ftr-328	385	12	in	in	ADP
ftr-328	385	13	elegantly	elegantly	ADV
ftr-328	385	14	drawn	draw	VERB
ftr-328	385	15	documents	document	NOUN
ftr-328	385	16	or	or	CCONJ
ftr-328	385	17	befuddled	befuddle	VERB
ftr-328	385	18	by	by	ADP
ftr-328	385	19	the	the	DET
ftr-328	385	20	stretching	stretching	NOUN
ftr-328	385	21	of	of	ADP
ftr-328	385	22	judgments	judgment	NOUN
ftr-328	385	23	or	or	CCONJ
ftr-328	385	24	the	the	DET
ftr-328	385	25	magnifying	magnifying	NOUN
ftr-328	385	26	of	of	ADP
ftr-328	385	27	doubts	doubt	NOUN
ftr-328	385	28	.	.	PUNCT
ftr-328	386	1	”92	”92	ADJ
ftr-328	386	2	he	he	PRON
ftr-328	386	3	described	describe	VERB
ftr-328	386	4	this	this	DET
ftr-328	386	5	duty	duty	NOUN
ftr-328	386	6	as	as	ADP
ftr-328	386	7	the	the	DET
ftr-328	386	8	need	need	NOUN
ftr-328	386	9	to	to	PART
ftr-328	386	10	“	"	PUNCT
ftr-328	386	11	curb	curb	VERB
ftr-328	386	12	the	the	DET
ftr-328	386	13	excesses	excess	NOUN
ftr-328	386	14	of	of	ADP
ftr-328	386	15	the	the	DET
ftr-328	386	16	businessmen	businessman	NOUN
ftr-328	386	17	whom	whom	PRON
ftr-328	386	18	we	we	PRON
ftr-328	386	19	represent	represent	VERB
ftr-328	386	20	.	.	PUNCT
ftr-328	387	1	”93	”93	PROPN
ftr-328	387	2	he	he	PRON
ftr-328	387	3	suggested	suggest	VERB
ftr-328	387	4	these	these	DET
ftr-328	387	5	ethical	ethical	ADJ
ftr-328	387	6	standards	standard	NOUN
ftr-328	387	7	were	be	AUX
ftr-328	387	8	necessary	necessary	ADJ
ftr-328	387	9	to	to	PART
ftr-328	387	10	avoid	avoid	VERB
ftr-328	387	11	“	"	PUNCT
ftr-328	387	12	moral	moral	ADJ
ftr-328	387	13	schizophrenia	schizophrenia	NOUN
ftr-328	387	14	or	or	CCONJ
ftr-328	387	15	chaos	chaos	NOUN
ftr-328	387	16	.	.	PUNCT
ftr-328	388	1	”94	”94	PROPN
ftr-328	388	2	he	he	PRON
ftr-328	388	3	thought	think	VERB
ftr-328	388	4	that	that	SCONJ
ftr-328	388	5	accomplishing	accomplish	VERB
ftr-328	388	6	this	this	DET
ftr-328	388	7	goal	goal	NOUN
ftr-328	388	8	would	would	AUX
ftr-328	388	9	require	require	VERB
ftr-328	388	10	tax	tax	NOUN
ftr-328	388	11	lawyers	lawyer	NOUN
ftr-328	388	12	to	to	PART
ftr-328	388	13	change	change	VERB
ftr-328	388	14	their	their	PRON
ftr-328	388	15	sense	sense	NOUN
ftr-328	388	16	of	of	ADP
ftr-328	388	17	duty	duty	NOUN
ftr-328	388	18	,	,	PUNCT
ftr-328	388	19	at	at	ADP
ftr-328	388	20	least	least	ADJ
ftr-328	388	21	in	in	ADP
ftr-328	388	22	some	some	DET
ftr-328	388	23	particulars	particular	NOUN
ftr-328	388	24	,	,	PUNCT
ftr-328	388	25	but	but	CCONJ
ftr-328	388	26	that	that	SCONJ
ftr-328	388	27	doing	do	VERB
ftr-328	388	28	so	so	ADV
ftr-328	388	29	would	would	AUX
ftr-328	388	30	lead	lead	VERB
ftr-328	388	31	to	to	ADP
ftr-328	388	32	tax	tax	NOUN
ftr-328	388	33	lawyers	lawyer	NOUN
ftr-328	388	34	living	live	VERB
ftr-328	388	35	“	"	PUNCT
ftr-328	388	36	happier	happy	ADJ
ftr-328	388	37	lives	life	NOUN
ftr-328	388	38	,	,	PUNCT
ftr-328	388	39	”	"	PUNCT
ftr-328	388	40	as	as	ADV
ftr-328	388	41	well	well	ADV
ftr-328	388	42	as	as	ADP
ftr-328	388	43	to	to	ADP
ftr-328	388	44	a	a	DET
ftr-328	388	45	“	"	PUNCT
ftr-328	388	46	fairer	fair	ADJ
ftr-328	388	47	distribution	distribution	NOUN
ftr-328	388	48	of	of	ADP
ftr-328	388	49	the	the	DET
ftr-328	388	50	tax	tax	NOUN
ftr-328	388	51	results	result	NOUN
ftr-328	388	52	.	.	PUNCT
ftr-328	389	1	”95	”95	PROPN
ftr-328	389	2	professor	professor	PROPN
ftr-328	389	3	hellerstein	hellerstein	PROPN
ftr-328	389	4	’s	’s	PART
ftr-328	389	5	references	reference	NOUN
ftr-328	389	6	to	to	ADP
ftr-328	389	7	disclosure	disclosure	NOUN
ftr-328	389	8	and	and	CCONJ
ftr-328	389	9	fraud	fraud	NOUN
ftr-328	389	10	,	,	PUNCT
ftr-328	389	11	as	as	ADV
ftr-328	389	12	well	well	ADV
ftr-328	389	13	as	as	ADP
ftr-328	389	14	his	his	PRON
ftr-328	389	15	desire	desire	NOUN
ftr-328	389	16	to	to	PART
ftr-328	389	17	enlist	enlist	VERB
ftr-328	389	18	tax	tax	NOUN
ftr-328	389	19	lawyers	lawyer	NOUN
ftr-328	389	20	to	to	PART
ftr-328	389	21	improve	improve	VERB
ftr-328	389	22	tax	tax	NOUN
ftr-328	389	23	morale	morale	NOUN
ftr-328	389	24	,	,	PUNCT
ftr-328	389	25	indicated	indicate	VERB
ftr-328	389	26	that	that	SCONJ
ftr-328	389	27	his	his	PRON
ftr-328	389	28	87	87	NUM
ftr-328	389	29	.	.	PUNCT
ftr-328	390	1	holland	holland	PROPN
ftr-328	390	2	et	et	PROPN
ftr-328	390	3	al	al	PROPN
ftr-328	390	4	.	.	PROPN
ftr-328	390	5	,	,	PUNCT
ftr-328	390	6	panel	panel	NOUN
ftr-328	390	7	discussion	discussion	NOUN
ftr-328	390	8	,	,	PUNCT
ftr-328	390	9	supra	supra	PROPN
ftr-328	390	10	note	note	PROPN
ftr-328	390	11	85	85	NUM
ftr-328	390	12	,	,	PUNCT
ftr-328	390	13	at	at	ADP
ftr-328	390	14	29	29	NUM
ftr-328	390	15	(	(	PUNCT
ftr-328	390	16	mr	mr	PROPN
ftr-328	390	17	.	.	PROPN
ftr-328	390	18	crane	crane	PROPN
ftr-328	390	19	c.	c.	PROPN
ftr-328	390	20	hauser	hauser	PROPN
ftr-328	390	21	included	include	VERB
ftr-328	390	22	a	a	DET
ftr-328	390	23	duty	duty	NOUN
ftr-328	390	24	to	to	ADP
ftr-328	390	25	one	one	NUM
ftr-328	390	26	’s	’s	PART
ftr-328	390	27	self	self	NOUN
ftr-328	390	28	(	(	PUNCT
ftr-328	390	29	i.e.	i.e.	X
ftr-328	390	30	,	,	PUNCT
ftr-328	390	31	professional	professional	ADJ
ftr-328	390	32	reputation	reputation	NOUN
ftr-328	390	33	)	)	PUNCT
ftr-328	390	34	)	)	PUNCT
ftr-328	390	35	.	.	PUNCT
ftr-328	391	1	88	88	NUM
ftr-328	391	2	.	.	PUNCT
ftr-328	392	1	maguire	maguire	PROPN
ftr-328	392	2	,	,	PUNCT
ftr-328	392	3	conscience	conscience	NOUN
ftr-328	392	4	and	and	CCONJ
ftr-328	392	5	propriety	propriety	NOUN
ftr-328	392	6	,	,	PUNCT
ftr-328	392	7	supra	supra	PROPN
ftr-328	392	8	note	note	NOUN
ftr-328	392	9	24	24	NUM
ftr-328	392	10	,	,	PUNCT
ftr-328	392	11	at	at	ADP
ftr-328	392	12	36	36	NUM
ftr-328	392	13	;	;	PUNCT
ftr-328	392	14	darrell	darrell	PROPN
ftr-328	392	15	,	,	PUNCT
ftr-328	392	16	propriety	propriety	NOUN
ftr-328	392	17	in	in	ADP
ftr-328	392	18	tax	tax	NOUN
ftr-328	392	19	practice	practice	NOUN
ftr-328	392	20	,	,	PUNCT
ftr-328	392	21	supra	supra	PROPN
ftr-328	392	22	note	note	PROPN
ftr-328	392	23	82	82	NUM
ftr-328	392	24	,	,	PUNCT
ftr-328	392	25	at	at	ADP
ftr-328	392	26	2	2	NUM
ftr-328	392	27	;	;	PUNCT
ftr-328	392	28	bittker	bittker	NOUN
ftr-328	392	29	,	,	PUNCT
ftr-328	392	30	professional	professional	ADJ
ftr-328	392	31	responsibility	responsibility	NOUN
ftr-328	392	32	,	,	PUNCT
ftr-328	392	33	supra	supra	PROPN
ftr-328	392	34	note	note	PROPN
ftr-328	392	35	23	23	NUM
ftr-328	392	36	,	,	PUNCT
ftr-328	392	37	at	at	ADP
ftr-328	392	38	97	97	NUM
ftr-328	392	39	.	.	NOUN
ftr-328	392	40	89	89	NUM
ftr-328	392	41	.	.	PUNCT
ftr-328	393	1	cahn	cahn	PROPN
ftr-328	393	2	et	et	PROPN
ftr-328	394	1	al	al	PROPN
ftr-328	394	2	.	.	PROPN
ftr-328	394	3	,	,	PUNCT
ftr-328	394	4	ethical	ethical	ADJ
ftr-328	394	5	problems	problem	NOUN
ftr-328	394	6	,	,	PUNCT
ftr-328	394	7	supra	supra	PROPN
ftr-328	394	8	note	note	PROPN
ftr-328	394	9	1	1	NUM
ftr-328	394	10	,	,	PUNCT
ftr-328	394	11	at	at	ADP
ftr-328	394	12	9	9	NUM
ftr-328	394	13	(	(	PUNCT
ftr-328	394	14	statements	statement	NOUN
ftr-328	394	15	of	of	ADP
ftr-328	394	16	jerome	jerome	PROPN
ftr-328	394	17	r.	r.	PROPN
ftr-328	394	18	hellerstein	hellerstein	PROPN
ftr-328	394	19	)	)	PUNCT
ftr-328	394	20	.	.	PUNCT
ftr-328	395	1	90	90	NUM
ftr-328	395	2	.	.	PUNCT
ftr-328	396	1	i	i	PRON
ftr-328	396	2	d.	d.	PROPN
ftr-328	396	3	91	91	NUM
ftr-328	396	4	.	.	PUNCT
ftr-328	397	1	i	i	PRON
ftr-328	397	2	d.	d.	PROPN
ftr-328	397	3	92	92	NUM
ftr-328	397	4	.	.	PUNCT
ftr-328	398	1	i	i	PRON
ftr-328	398	2	d.	d.	PROPN
ftr-328	398	3	93	93	NUM
ftr-328	398	4	.	.	PUNCT
ftr-328	399	1	cahn	cahn	NOUN
ftr-328	399	2	et	et	PROPN
ftr-328	400	1	al	al	PROPN
ftr-328	400	2	.	.	PROPN
ftr-328	400	3	,	,	PUNCT
ftr-328	400	4	successful	successful	ADJ
ftr-328	400	5	tax	tax	NOUN
ftr-328	400	6	lawyer	lawyer	NOUN
ftr-328	400	7	,	,	PUNCT
ftr-328	400	8	supra	supra	PROPN
ftr-328	400	9	note	note	PROPN
ftr-328	400	10	26	26	NUM
ftr-328	400	11	,	,	PUNCT
ftr-328	400	12	at	at	ADP
ftr-328	400	13	14	14	NUM
ftr-328	400	14	.	.	PUNCT
ftr-328	401	1	94	94	NUM
ftr-328	401	2	.	.	PUNCT
ftr-328	402	1	see	see	VERB
ftr-328	402	2	cahn	cahn	NOUN
ftr-328	402	3	et	et	PROPN
ftr-328	402	4	al	al	PROPN
ftr-328	402	5	.	.	PROPN
ftr-328	402	6	,	,	PUNCT
ftr-328	402	7	ethical	ethical	ADJ
ftr-328	402	8	problems	problem	NOUN
ftr-328	402	9	,	,	PUNCT
ftr-328	402	10	supra	supra	PROPN
ftr-328	402	11	note	note	PROPN
ftr-328	402	12	1	1	NUM
ftr-328	402	13	,	,	PUNCT
ftr-328	402	14	at	at	ADP
ftr-328	402	15	9	9	NUM
ftr-328	402	16	n.4	n.4	NOUN
ftr-328	402	17	(	(	PUNCT
ftr-328	402	18	citing	cite	VERB
ftr-328	402	19	m.r	m.r	PROPN
ftr-328	402	20	.	.	PROPN
ftr-328	402	21	cohen	cohen	PROPN
ftr-328	402	22	&	&	CCONJ
ftr-328	402	23	f.s	f.s	PROPN
ftr-328	402	24	.	.	PROPN
ftr-328	402	25	cohen	cohen	PROPN
ftr-328	402	26	,	,	PUNCT
ftr-328	402	27	readings	reading	NOUN
ftr-328	402	28	in	in	ADP
ftr-328	402	29	jurisprudence	jurisprudence	NOUN
ftr-328	402	30	and	and	CCONJ
ftr-328	402	31	legal	legal	ADJ
ftr-328	402	32	philosophy	philosophy	NOUN
ftr-328	402	33	595	595	NUM
ftr-328	402	34	(	(	PUNCT
ftr-328	402	35	1951	1951	NUM
ftr-328	402	36	)	)	PUNCT
ftr-328	402	37	)	)	PUNCT
ftr-328	402	38	.	.	PUNCT
ftr-328	403	1	95	95	NUM
ftr-328	403	2	.	.	PUNCT
ftr-328	404	1	i	i	PRON
ftr-328	404	2	d.	d.	PROPN
ftr-328	404	3	at	at	ADP
ftr-328	404	4	32	32	NUM
ftr-328	404	5	.	.	PUNCT
ftr-328	405	1	2012	2012	NUM
ftr-328	405	2	]	]	PUNCT
ftr-328	405	3	legal	legal	ADJ
ftr-328	405	4	ethics	ethic	NOUN
ftr-328	405	5	and	and	CCONJ
ftr-328	405	6	federal	federal	ADJ
ftr-328	405	7	taxes	taxis	NOUN
ftr-328	405	8	17	17	NUM
ftr-328	405	9	understanding	understanding	NOUN
ftr-328	405	10	of	of	ADP
ftr-328	405	11	the	the	DET
ftr-328	405	12	duty	duty	NOUN
ftr-328	405	13	to	to	ADP
ftr-328	405	14	the	the	DET
ftr-328	405	15	system	system	NOUN
ftr-328	405	16	was	be	AUX
ftr-328	405	17	oriented	orient	VERB
ftr-328	405	18	primarily	primarily	ADV
ftr-328	405	19	on	on	ADP
ftr-328	405	20	the	the	DET
ftr-328	405	21	duty	duty	NOUN
ftr-328	405	22	to	to	PART
ftr-328	405	23	undermine	undermine	VERB
ftr-328	405	24	abuses	abuse	NOUN
ftr-328	405	25	and	and	CCONJ
ftr-328	405	26	evasion	evasion	NOUN
ftr-328	405	27	.	.	PUNCT
ftr-328	406	1	the	the	DET
ftr-328	406	2	duty	duty	NOUN
ftr-328	406	3	to	to	ADP
ftr-328	406	4	the	the	DET
ftr-328	406	5	system	system	NOUN
ftr-328	406	6	,	,	PUNCT
ftr-328	406	7	in	in	ADP
ftr-328	406	8	his	his	PRON
ftr-328	406	9	mind	mind	NOUN
ftr-328	406	10	,	,	PUNCT
ftr-328	406	11	was	be	AUX
ftr-328	406	12	the	the	DET
ftr-328	406	13	duty	duty	NOUN
ftr-328	406	14	to	to	PART
ftr-328	406	15	refrain	refrain	VERB
ftr-328	406	16	from	from	ADP
ftr-328	406	17	acts	act	NOUN
ftr-328	406	18	such	such	ADJ
ftr-328	406	19	as	as	ADP
ftr-328	406	20	backdating	backdate	VERB
ftr-328	406	21	documents	document	NOUN
ftr-328	406	22	or	or	CCONJ
ftr-328	406	23	advising	advise	VERB
ftr-328	406	24	clients	client	NOUN
ftr-328	406	25	to	to	PART
ftr-328	406	26	take	take	VERB
ftr-328	406	27	unauthorized	unauthorized	ADJ
ftr-328	406	28	deductions96	deductions96	NOUN
ftr-328	406	29	—	—	PUNCT
ftr-328	406	30	activities	activity	NOUN
ftr-328	406	31	that	that	PRON
ftr-328	406	32	he	he	PRON
ftr-328	406	33	thought	think	VERB
ftr-328	406	34	were	be	AUX
ftr-328	406	35	“	"	PUNCT
ftr-328	406	36	widespread	widespread	ADJ
ftr-328	406	37	.	.	PUNCT
ftr-328	407	1	”97	”97	NOUN
ftr-328	407	2	thus	thus	ADV
ftr-328	407	3	,	,	PUNCT
ftr-328	407	4	while	while	SCONJ
ftr-328	407	5	he	he	PRON
ftr-328	407	6	argued	argue	VERB
ftr-328	407	7	for	for	ADP
ftr-328	407	8	a	a	DET
ftr-328	407	9	duty	duty	NOUN
ftr-328	407	10	to	to	ADP
ftr-328	407	11	the	the	DET
ftr-328	407	12	system	system	NOUN
ftr-328	407	13	,	,	PUNCT
ftr-328	407	14	other	other	ADJ
ftr-328	407	15	than	than	ADP
ftr-328	407	16	the	the	DET
ftr-328	407	17	duty	duty	NOUN
ftr-328	407	18	to	to	PART
ftr-328	407	19	improve	improve	VERB
ftr-328	407	20	tax	tax	NOUN
ftr-328	407	21	morale	morale	NOUN
ftr-328	407	22	,	,	PUNCT
ftr-328	407	23	the	the	DET
ftr-328	407	24	duties	duty	NOUN
ftr-328	407	25	he	he	PRON
ftr-328	407	26	had	have	VERB
ftr-328	407	27	in	in	ADP
ftr-328	407	28	mind	mind	NOUN
ftr-328	407	29	were	be	AUX
ftr-328	407	30	not	not	PART
ftr-328	407	31	clearly	clearly	ADV
ftr-328	407	32	beyond	beyond	ADP
ftr-328	407	33	those	those	PRON
ftr-328	407	34	applicable	applicable	ADJ
ftr-328	407	35	to	to	ADP
ftr-328	407	36	all	all	DET
ftr-328	407	37	lawyers	lawyer	NOUN
ftr-328	407	38	.	.	PUNCT
ftr-328	408	1	professor	professor	NOUN
ftr-328	408	2	john	john	PROPN
ftr-328	408	3	m.	m.	PROPN
ftr-328	408	4	maguire	maguire	PROPN
ftr-328	408	5	separated	separate	VERB
ftr-328	408	6	the	the	DET
ftr-328	408	7	tax	tax	NOUN
ftr-328	408	8	lawyer	lawyer	NOUN
ftr-328	408	9	’s	’s	PART
ftr-328	408	10	duties	duty	NOUN
ftr-328	408	11	into	into	ADP
ftr-328	408	12	two	two	NUM
ftr-328	408	13	categories	category	NOUN
ftr-328	408	14	.	.	PUNCT
ftr-328	409	1	the	the	DET
ftr-328	409	2	first	first	ADJ
ftr-328	409	3	category	category	NOUN
ftr-328	409	4	consisted	consist	VERB
ftr-328	409	5	of	of	ADP
ftr-328	409	6	duties	duty	NOUN
ftr-328	409	7	applicable	applicable	ADJ
ftr-328	409	8	to	to	ADP
ftr-328	409	9	tax	tax	NOUN
ftr-328	409	10	controversies	controversy	NOUN
ftr-328	409	11	handled	handle	VERB
ftr-328	409	12	by	by	ADP
ftr-328	409	13	the	the	DET
ftr-328	409	14	courts	court	NOUN
ftr-328	409	15	.	.	PUNCT
ftr-328	410	1	when	when	SCONJ
ftr-328	410	2	tax	tax	NOUN
ftr-328	410	3	controversies	controversy	NOUN
ftr-328	410	4	reached	reach	VERB
ftr-328	410	5	the	the	DET
ftr-328	410	6	courts	court	NOUN
ftr-328	410	7	,	,	PUNCT
ftr-328	410	8	tax	tax	NOUN
ftr-328	410	9	lawyers	lawyer	NOUN
ftr-328	410	10	had	have	VERB
ftr-328	410	11	“	"	PUNCT
ftr-328	410	12	few	few	ADJ
ftr-328	410	13	if	if	SCONJ
ftr-328	410	14	any	any	DET
ftr-328	410	15	ethical	ethical	ADJ
ftr-328	410	16	problems	problem	NOUN
ftr-328	410	17	differing	differ	VERB
ftr-328	410	18	from	from	ADP
ftr-328	410	19	those	those	PRON
ftr-328	410	20	encountered	encounter	VERB
ftr-328	410	21	by	by	ADP
ftr-328	410	22	trial	trial	NOUN
ftr-328	410	23	lawyers	lawyer	NOUN
ftr-328	410	24	generally	generally	ADV
ftr-328	410	25	.	.	PUNCT
ftr-328	411	1	”98	”98	PUNCT
ftr-328	411	2	the	the	DET
ftr-328	411	3	second	second	ADJ
ftr-328	411	4	category	category	NOUN
ftr-328	411	5	consisted	consist	VERB
ftr-328	411	6	of	of	ADP
ftr-328	411	7	tax	tax	NOUN
ftr-328	411	8	controversies	controversy	NOUN
ftr-328	411	9	prior	prior	ADV
ftr-328	411	10	to	to	ADP
ftr-328	411	11	their	their	PRON
ftr-328	411	12	submission	submission	NOUN
ftr-328	411	13	to	to	ADP
ftr-328	411	14	the	the	DET
ftr-328	411	15	courts	court	NOUN
ftr-328	411	16	.	.	PUNCT
ftr-328	412	1	with	with	ADP
ftr-328	412	2	these	these	DET
ftr-328	412	3	matters	matter	NOUN
ftr-328	412	4	,	,	PUNCT
ftr-328	412	5	tax	tax	NOUN
ftr-328	412	6	lawyers	lawyer	NOUN
ftr-328	412	7	had	have	VERB
ftr-328	412	8	a	a	DET
ftr-328	412	9	“	"	PUNCT
ftr-328	412	10	double	double	ADJ
ftr-328	412	11	responsibility	responsibility	NOUN
ftr-328	412	12	,	,	PUNCT
ftr-328	412	13	”	"	PUNCT
ftr-328	412	14	one	one	NUM
ftr-328	412	15	to	to	ADP
ftr-328	412	16	the	the	DET
ftr-328	412	17	client	client	NOUN
ftr-328	412	18	and	and	CCONJ
ftr-328	412	19	one	one	NUM
ftr-328	412	20	to	to	ADP
ftr-328	412	21	the	the	DET
ftr-328	412	22	public	public	ADJ
ftr-328	412	23	interest.99	interest.99	PROPN
ftr-328	412	24	professor	professor	NOUN
ftr-328	412	25	maguire	maguire	NOUN
ftr-328	412	26	did	do	AUX
ftr-328	412	27	not	not	PART
ftr-328	412	28	attempt	attempt	VERB
ftr-328	412	29	to	to	PART
ftr-328	412	30	explicate	explicate	VERB
ftr-328	412	31	the	the	DET
ftr-328	412	32	details	detail	NOUN
ftr-328	412	33	of	of	ADP
ftr-328	412	34	these	these	DET
ftr-328	412	35	“	"	PUNCT
ftr-328	412	36	additional	additional	ADJ
ftr-328	412	37	obligations	obligation	NOUN
ftr-328	412	38	”	"	PUNCT
ftr-328	412	39	on	on	ADP
ftr-328	412	40	tax	tax	NOUN
ftr-328	412	41	lawyers	lawyer	NOUN
ftr-328	412	42	,	,	PUNCT
ftr-328	412	43	but	but	CCONJ
ftr-328	412	44	instead	instead	ADV
ftr-328	412	45	called	call	VERB
ftr-328	412	46	for	for	ADP
ftr-328	412	47	the	the	DET
ftr-328	412	48	full	full	ADJ
ftr-328	412	49	connotations	connotation	NOUN
ftr-328	412	50	of	of	ADP
ftr-328	412	51	these	these	DET
ftr-328	412	52	obligations	obligation	NOUN
ftr-328	412	53	to	to	PART
ftr-328	412	54	be	be	AUX
ftr-328	412	55	“	"	PUNCT
ftr-328	412	56	spelled	spell	VERB
ftr-328	412	57	out	out	ADP
ftr-328	412	58	,	,	PUNCT
ftr-328	412	59	”	"	PUNCT
ftr-328	412	60	perhaps	perhaps	ADV
ftr-328	412	61	,	,	PUNCT
ftr-328	412	62	by	by	ADP
ftr-328	412	63	a	a	DET
ftr-328	412	64	committee	committee	NOUN
ftr-328	412	65	of	of	ADP
ftr-328	412	66	the	the	DET
ftr-328	412	67	american	american	PROPN
ftr-328	412	68	bar	bar	PROPN
ftr-328	412	69	association	association	NOUN
ftr-328	412	70	section	section	NOUN
ftr-328	412	71	of	of	ADP
ftr-328	412	72	taxation.100	taxation.100	PROPN
ftr-328	412	73	he	he	PRON
ftr-328	412	74	did	do	AUX
ftr-328	412	75	not	not	PART
ftr-328	412	76	consider	consider	VERB
ftr-328	412	77	this	this	PRON
ftr-328	412	78	to	to	PART
ftr-328	412	79	be	be	AUX
ftr-328	412	80	a	a	DET
ftr-328	412	81	speculative	speculative	ADJ
ftr-328	412	82	matter	matter	NOUN
ftr-328	412	83	,	,	PUNCT
ftr-328	412	84	but	but	CCONJ
ftr-328	412	85	instead	instead	ADV
ftr-328	412	86	a	a	DET
ftr-328	412	87	specific	specific	ADJ
ftr-328	412	88	derivation	derivation	NOUN
ftr-328	412	89	of	of	ADP
ftr-328	412	90	guidance	guidance	NOUN
ftr-328	412	91	from	from	ADP
ftr-328	412	92	the	the	DET
ftr-328	412	93	general	general	ADJ
ftr-328	412	94	standards	standard	NOUN
ftr-328	412	95	of	of	ADP
ftr-328	412	96	circular	circular	ADJ
ftr-328	412	97	230.101	230.101	NUM
ftr-328	412	98	while	while	SCONJ
ftr-328	412	99	he	he	PRON
ftr-328	412	100	was	be	AUX
ftr-328	412	101	mostly	mostly	ADV
ftr-328	412	102	concerned	concerned	ADJ
ftr-328	412	103	for	for	ADP
ftr-328	412	104	a	a	DET
ftr-328	412	105	“	"	PUNCT
ftr-328	412	106	systematic	systematic	ADJ
ftr-328	412	107	”	"	PUNCT
ftr-328	412	108	approach	approach	NOUN
ftr-328	412	109	to	to	PART
ftr-328	412	110	be	be	AUX
ftr-328	412	111	articulated	articulate	VERB
ftr-328	412	112	by	by	ADP
ftr-328	412	113	a	a	DET
ftr-328	412	114	bar	bar	NOUN
ftr-328	412	115	committee	committee	NOUN
ftr-328	412	116	,	,	PUNCT
ftr-328	412	117	he	he	PRON
ftr-328	412	118	also	also	ADV
ftr-328	412	119	thought	think	VERB
ftr-328	412	120	individuals	individual	NOUN
ftr-328	412	121	and	and	CCONJ
ftr-328	412	122	firms	firm	NOUN
ftr-328	412	123	should	should	AUX
ftr-328	412	124	consider	consider	VERB
ftr-328	412	125	framing	frame	VERB
ftr-328	412	126	their	their	PRON
ftr-328	412	127	own	own	ADJ
ftr-328	412	128	code	code	NOUN
ftr-328	412	129	for	for	ADP
ftr-328	412	130	navigating	navigate	VERB
ftr-328	412	131	their	their	PRON
ftr-328	412	132	obligations.102	obligations.102	NOUN
ftr-328	412	133	professor	professor	NOUN
ftr-328	412	134	maguire	maguire	NOUN
ftr-328	412	135	premised	premise	VERB
ftr-328	412	136	the	the	DET
ftr-328	412	137	defense	defense	NOUN
ftr-328	412	138	of	of	ADP
ftr-328	412	139	tax	tax	NOUN
ftr-328	412	140	lawyers	lawyer	NOUN
ftr-328	412	141	’	’	PART
ftr-328	412	142	special	special	ADJ
ftr-328	412	143	obligations	obligation	NOUN
ftr-328	412	144	on	on	ADP
ftr-328	412	145	the	the	DET
ftr-328	412	146	idea	idea	NOUN
ftr-328	412	147	that	that	SCONJ
ftr-328	412	148	the	the	DET
ftr-328	412	149	revenue	revenue	NOUN
ftr-328	412	150	system	system	NOUN
ftr-328	412	151	simply	simply	ADV
ftr-328	412	152	required	require	VERB
ftr-328	412	153	“	"	PUNCT
ftr-328	412	154	a	a	DET
ftr-328	412	155	high	high	ADJ
ftr-328	412	156	degree	degree	NOUN
ftr-328	412	157	of	of	ADP
ftr-328	412	158	acquiescence	acquiescence	NOUN
ftr-328	412	159	and	and	CCONJ
ftr-328	412	160	cooperation	cooperation	NOUN
ftr-328	412	161	from	from	ADP
ftr-328	412	162	taxpayers	taxpayer	NOUN
ftr-328	412	163	and	and	CCONJ
ftr-328	412	164	their	their	PRON
ftr-328	412	165	experts	expert	NOUN
ftr-328	412	166	.	.	PUNCT
ftr-328	412	167	”103	”103	PUNCT
ftr-328	413	1	in	in	ADP
ftr-328	413	2	other	other	ADJ
ftr-328	413	3	words	word	NOUN
ftr-328	413	4	,	,	PUNCT
ftr-328	413	5	in	in	ADP
ftr-328	413	6	his	his	PRON
ftr-328	413	7	view	view	NOUN
ftr-328	413	8	,	,	PUNCT
ftr-328	413	9	the	the	DET
ftr-328	413	10	need	need	NOUN
ftr-328	413	11	to	to	PART
ftr-328	413	12	have	have	AUX
ftr-328	413	13	a	a	DET
ftr-328	413	14	“	"	PUNCT
ftr-328	413	15	proper	proper	ADJ
ftr-328	413	16	pattern	pattern	NOUN
ftr-328	413	17	”	"	PUNCT
ftr-328	413	18	for	for	ADP
ftr-328	413	19	tax	tax	NOUN
ftr-328	413	20	lawyer	lawyer	NOUN
ftr-328	413	21	conduct	conduct	NOUN
ftr-328	413	22	was	be	AUX
ftr-328	413	23	related	relate	VERB
ftr-328	413	24	to	to	ADP
ftr-328	413	25	the	the	DET
ftr-328	413	26	income	income	NOUN
ftr-328	413	27	tax	tax	NOUN
ftr-328	413	28	being	be	AUX
ftr-328	413	29	“	"	PUNCT
ftr-328	413	30	a	a	DET
ftr-328	413	31	system	system	NOUN
ftr-328	413	32	of	of	ADP
ftr-328	413	33	voluntary	voluntary	ADJ
ftr-328	413	34	compliance”104	compliance”104	NOUN
ftr-328	413	35	with	with	ADP
ftr-328	413	36	the	the	DET
ftr-328	413	37	details	detail	NOUN
ftr-328	413	38	of	of	ADP
ftr-328	413	39	these	these	DET
ftr-328	413	40	duties	duty	NOUN
ftr-328	413	41	being	be	AUX
ftr-328	413	42	grounded	ground	VERB
ftr-328	413	43	in	in	ADP
ftr-328	413	44	the	the	DET
ftr-328	413	45	treasury	treasury	PROPN
ftr-328	413	46	department	department	PROPN
ftr-328	413	47	’s	’s	PART
ftr-328	413	48	regulation	regulation	NOUN
ftr-328	413	49	of	of	ADP
ftr-328	413	50	tax	tax	NOUN
ftr-328	413	51	lawyers.105	lawyers.105	PROPN
ftr-328	413	52	professor	professor	PROPN
ftr-328	413	53	maguire	maguire	PROPN
ftr-328	413	54	’s	’s	PART
ftr-328	413	55	concern	concern	NOUN
ftr-328	413	56	with	with	ADP
ftr-328	413	57	the	the	DET
ftr-328	413	58	duty	duty	NOUN
ftr-328	413	59	to	to	ADP
ftr-328	413	60	the	the	DET
ftr-328	413	61	system	system	NOUN
ftr-328	413	62	was	be	AUX
ftr-328	413	63	not	not	PART
ftr-328	413	64	related	relate	VERB
ftr-328	413	65	to	to	ADP
ftr-328	413	66	philosophical	philosophical	ADJ
ftr-328	413	67	reflections	reflection	NOUN
ftr-328	413	68	on	on	ADP
ftr-328	413	69	tax	tax	NOUN
ftr-328	413	70	lawyering	lawyering	NOUN
ftr-328	413	71	,	,	PUNCT
ftr-328	413	72	but	but	CCONJ
ftr-328	413	73	instead	instead	ADV
ftr-328	413	74	related	relate	VERB
ftr-328	413	75	to	to	ADP
ftr-328	413	76	the	the	DET
ftr-328	413	77	tax	tax	NOUN
ftr-328	413	78	bar	bar	NOUN
ftr-328	413	79	’s	’s	PART
ftr-328	413	80	need	need	NOUN
ftr-328	413	81	for	for	ADP
ftr-328	413	82	96	96	NUM
ftr-328	413	83	.	.	PUNCT
ftr-328	414	1	i	i	PRON
ftr-328	414	2	d.	d.	PROPN
ftr-328	414	3	at	at	ADP
ftr-328	414	4	5	5	NUM
ftr-328	414	5	,	,	PUNCT
ftr-328	414	6	7	7	NUM
ftr-328	414	7	.	.	NOUN
ftr-328	414	8	97	97	NUM
ftr-328	414	9	.	.	PUNCT
ftr-328	415	1	i	i	PRON
ftr-328	415	2	d.	d.	PROPN
ftr-328	415	3	at	at	ADP
ftr-328	415	4	5	5	NUM
ftr-328	415	5	.	.	NOUN
ftr-328	415	6	98	98	NUM
ftr-328	415	7	.	.	PUNCT
ftr-328	416	1	maguire	maguire	NOUN
ftr-328	416	2	,	,	PUNCT
ftr-328	416	3	conscience	conscience	NOUN
ftr-328	416	4	and	and	CCONJ
ftr-328	416	5	propriety	propriety	NOUN
ftr-328	416	6	,	,	PUNCT
ftr-328	416	7	supra	supra	PROPN
ftr-328	416	8	note	note	NOUN
ftr-328	416	9	24	24	NUM
ftr-328	416	10	,	,	PUNCT
ftr-328	416	11	at	at	ADP
ftr-328	416	12	30	30	NUM
ftr-328	416	13	.	.	PUNCT
ftr-328	417	1	99	99	NUM
ftr-328	417	2	.	.	PUNCT
ftr-328	418	1	i	i	PRON
ftr-328	418	2	d.	d.	PROPN
ftr-328	418	3	at	at	ADP
ftr-328	418	4	44–45	44–45	NUM
ftr-328	418	5	.	.	PUNCT
ftr-328	419	1	100	100	NUM
ftr-328	419	2	.	.	PUNCT
ftr-328	420	1	i	i	PRON
ftr-328	420	2	d.	d.	PROPN
ftr-328	420	3	at	at	ADP
ftr-328	420	4	48	48	NUM
ftr-328	420	5	.	.	PUNCT
ftr-328	421	1	101	101	NUM
ftr-328	421	2	.	.	PUNCT
ftr-328	422	1	i	i	PRON
ftr-328	422	2	d.	d.	PROPN
ftr-328	422	3	102	102	NUM
ftr-328	422	4	.	.	PUNCT
ftr-328	423	1	i	i	PRON
ftr-328	423	2	d.	d.	PROPN
ftr-328	423	3	at	at	ADP
ftr-328	423	4	46	46	NUM
ftr-328	423	5	.	.	PUNCT
ftr-328	423	6	103	103	NUM
ftr-328	423	7	.	.	PUNCT
ftr-328	424	1	maguire	maguire	NOUN
ftr-328	424	2	,	,	PUNCT
ftr-328	424	3	conscience	conscience	NOUN
ftr-328	424	4	and	and	CCONJ
ftr-328	424	5	propriety	propriety	NOUN
ftr-328	424	6	,	,	PUNCT
ftr-328	424	7	supra	supra	PROPN
ftr-328	424	8	note	note	NOUN
ftr-328	424	9	24	24	NUM
ftr-328	424	10	,	,	PUNCT
ftr-328	424	11	at	at	ADP
ftr-328	424	12	45	45	NUM
ftr-328	424	13	.	.	PUNCT
ftr-328	424	14	104	104	NUM
ftr-328	424	15	.	.	PUNCT
ftr-328	425	1	i	i	PRON
ftr-328	425	2	d.	d.	PROPN
ftr-328	425	3	at	at	ADP
ftr-328	425	4	28	28	NUM
ftr-328	425	5	.	.	PUNCT
ftr-328	426	1	105	105	NUM
ftr-328	426	2	.	.	PUNCT
ftr-328	427	1	i	i	PRON
ftr-328	427	2	d.	d.	PROPN
ftr-328	427	3	at	at	ADP
ftr-328	427	4	45	45	NUM
ftr-328	427	5	.	.	NUM
ftr-328	427	6	18	18	NUM
ftr-328	427	7	florida	florida	PROPN
ftr-328	427	8	tax	tax	NOUN
ftr-328	427	9	review	review	NOUN
ftr-328	428	1	[	[	X
ftr-328	428	2	vol	vol	NOUN
ftr-328	428	3	.	.	PUNCT
ftr-328	429	1	12:1	12:1	NUM
ftr-328	429	2	“	"	PUNCT
ftr-328	429	3	marching	marching	NOUN
ftr-328	429	4	orders	order	NOUN
ftr-328	429	5	”	"	PUNCT
ftr-328	429	6	in	in	ADP
ftr-328	429	7	“	"	PUNCT
ftr-328	429	8	a	a	DET
ftr-328	429	9	number	number	NOUN
ftr-328	429	10	of	of	ADP
ftr-328	429	11	commonplace	commonplace	ADJ
ftr-328	429	12	situations	situation	NOUN
ftr-328	429	13	produced	produce	VERB
ftr-328	429	14	by	by	ADP
ftr-328	429	15	tax	tax	NOUN
ftr-328	429	16	practice	practice	NOUN
ftr-328	429	17	.	.	PUNCT
ftr-328	430	1	”106	”106	PROPN
ftr-328	431	1	thomas	thomas	PROPN
ftr-328	431	2	n.	n.	PROPN
ftr-328	431	3	tarleau	tarleau	PROPN
ftr-328	431	4	characterized	characterize	VERB
ftr-328	431	5	the	the	DET
ftr-328	431	6	ethical	ethical	ADJ
ftr-328	431	7	problems	problem	NOUN
ftr-328	431	8	encountered	encounter	VERB
ftr-328	431	9	by	by	ADP
ftr-328	431	10	tax	tax	NOUN
ftr-328	431	11	lawyers	lawyer	NOUN
ftr-328	431	12	as	as	ADP
ftr-328	431	13	“	"	PUNCT
ftr-328	431	14	largely	largely	ADV
ftr-328	431	15	the	the	DET
ftr-328	431	16	same	same	ADJ
ftr-328	431	17	as	as	ADP
ftr-328	431	18	those	those	PRON
ftr-328	431	19	of	of	ADP
ftr-328	431	20	any	any	DET
ftr-328	431	21	lawyer	lawyer	NOUN
ftr-328	431	22	dealing	deal	VERB
ftr-328	431	23	with	with	ADP
ftr-328	431	24	an	an	DET
ftr-328	431	25	adversary	adversary	NOUN
ftr-328	431	26	.	.	PUNCT
ftr-328	431	27	”107	”107	PUNCT
ftr-328	432	1	he	he	PRON
ftr-328	432	2	wrote	write	VERB
ftr-328	432	3	that	that	SCONJ
ftr-328	432	4	no	no	DET
ftr-328	432	5	lawyer	lawyer	NOUN
ftr-328	432	6	,	,	PUNCT
ftr-328	432	7	including	include	VERB
ftr-328	432	8	a	a	DET
ftr-328	432	9	tax	tax	NOUN
ftr-328	432	10	lawyer	lawyer	NOUN
ftr-328	432	11	,	,	PUNCT
ftr-328	432	12	is	be	AUX
ftr-328	432	13	entitled	entitle	VERB
ftr-328	432	14	to	to	PART
ftr-328	432	15	engage	engage	VERB
ftr-328	432	16	in	in	ADP
ftr-328	432	17	“	"	PUNCT
ftr-328	432	18	trickery	trickery	NOUN
ftr-328	432	19	”	"	PUNCT
ftr-328	432	20	or	or	CCONJ
ftr-328	432	21	make	make	VERB
ftr-328	432	22	false	false	ADJ
ftr-328	432	23	statements	statement	NOUN
ftr-328	432	24	or	or	CCONJ
ftr-328	432	25	misrepresentations.108	misrepresentations.108	NOUN
ftr-328	432	26	every	every	DET
ftr-328	432	27	adversarial	adversarial	ADJ
ftr-328	432	28	conflict	conflict	NOUN
ftr-328	432	29	in	in	ADP
ftr-328	432	30	the	the	DET
ftr-328	432	31	legal	legal	ADJ
ftr-328	432	32	system	system	NOUN
ftr-328	432	33	brings	bring	VERB
ftr-328	432	34	into	into	ADP
ftr-328	432	35	tension	tension	NOUN
ftr-328	432	36	the	the	DET
ftr-328	432	37	lawyer	lawyer	NOUN
ftr-328	432	38	’s	’s	PART
ftr-328	432	39	responsibility	responsibility	NOUN
ftr-328	432	40	to	to	ADP
ftr-328	432	41	his	his	PRON
ftr-328	432	42	client	client	NOUN
ftr-328	432	43	and	and	CCONJ
ftr-328	432	44	“	"	PUNCT
ftr-328	432	45	his	his	PRON
ftr-328	432	46	ethical	ethical	ADJ
ftr-328	432	47	responsibilities	responsibility	NOUN
ftr-328	432	48	as	as	ADP
ftr-328	432	49	a	a	DET
ftr-328	432	50	member	member	NOUN
ftr-328	432	51	of	of	ADP
ftr-328	432	52	the	the	DET
ftr-328	432	53	bar	bar	NOUN
ftr-328	432	54	,	,	PUNCT
ftr-328	432	55	”	"	PUNCT
ftr-328	432	56	and	and	CCONJ
ftr-328	432	57	so	so	ADV
ftr-328	432	58	,	,	PUNCT
ftr-328	432	59	in	in	ADP
ftr-328	432	60	large	large	ADJ
ftr-328	432	61	part	part	NOUN
ftr-328	432	62	,	,	PUNCT
ftr-328	432	63	the	the	DET
ftr-328	432	64	same	same	ADJ
ftr-328	432	65	responsibilities	responsibility	NOUN
ftr-328	432	66	that	that	PRON
ftr-328	432	67	are	be	AUX
ftr-328	432	68	generally	generally	ADV
ftr-328	432	69	applicable	applicable	ADJ
ftr-328	432	70	to	to	ADP
ftr-328	432	71	lawyers	lawyer	NOUN
ftr-328	432	72	cover	cover	VERB
ftr-328	432	73	the	the	DET
ftr-328	432	74	ethical	ethical	ADJ
ftr-328	432	75	problems	problem	NOUN
ftr-328	432	76	raised	raise	VERB
ftr-328	432	77	in	in	ADP
ftr-328	432	78	tax	tax	NOUN
ftr-328	432	79	practice	practice	NOUN
ftr-328	432	80	.	.	PUNCT
ftr-328	433	1	109	109	NUM
ftr-328	433	2	however	however	ADV
ftr-328	433	3	,	,	PUNCT
ftr-328	433	4	mr	mr	PROPN
ftr-328	433	5	.	.	PROPN
ftr-328	433	6	tarleau	tarleau	PROPN
ftr-328	433	7	argued	argue	VERB
ftr-328	433	8	that	that	SCONJ
ftr-328	433	9	tax	tax	NOUN
ftr-328	433	10	lawyers	lawyer	NOUN
ftr-328	433	11	are	be	AUX
ftr-328	433	12	special	special	ADJ
ftr-328	433	13	in	in	ADP
ftr-328	433	14	two	two	NUM
ftr-328	433	15	ways	way	NOUN
ftr-328	433	16	.	.	PUNCT
ftr-328	434	1	first	first	ADV
ftr-328	434	2	,	,	PUNCT
ftr-328	434	3	tax	tax	NOUN
ftr-328	434	4	lawyers	lawyer	NOUN
ftr-328	434	5	always	always	ADV
ftr-328	434	6	have	have	VERB
ftr-328	434	7	the	the	DET
ftr-328	434	8	same	same	ADJ
ftr-328	434	9	party	party	NOUN
ftr-328	434	10	on	on	ADP
ftr-328	434	11	the	the	DET
ftr-328	434	12	other	other	ADJ
ftr-328	434	13	side	side	NOUN
ftr-328	434	14	:	:	PUNCT
ftr-328	434	15	the	the	DET
ftr-328	434	16	treasury	treasury	PROPN
ftr-328	434	17	department.110	department.110	PROPN
ftr-328	434	18	second	second	ADJ
ftr-328	434	19	,	,	PUNCT
ftr-328	434	20	tax	tax	NOUN
ftr-328	434	21	lawyers	lawyer	NOUN
ftr-328	434	22	are	be	AUX
ftr-328	434	23	also	also	ADV
ftr-328	434	24	enrolled	enrol	VERB
ftr-328	434	25	members	member	NOUN
ftr-328	434	26	of	of	ADP
ftr-328	434	27	the	the	DET
ftr-328	434	28	treasury	treasury	PROPN
ftr-328	434	29	department	department	PROPN
ftr-328	434	30	’s	’s	PART
ftr-328	434	31	bar.111	bar.111	PROPN
ftr-328	434	32	one	one	NUM
ftr-328	434	33	of	of	ADP
ftr-328	434	34	the	the	DET
ftr-328	434	35	most	most	ADV
ftr-328	434	36	striking	striking	ADJ
ftr-328	434	37	consequences	consequence	NOUN
ftr-328	434	38	of	of	ADP
ftr-328	434	39	this	this	DET
ftr-328	434	40	distinctiveness	distinctiveness	NOUN
ftr-328	434	41	is	be	AUX
ftr-328	434	42	that	that	SCONJ
ftr-328	434	43	unlike	unlike	ADP
ftr-328	434	44	other	other	ADJ
ftr-328	434	45	lawyers	lawyer	NOUN
ftr-328	434	46	who	who	PRON
ftr-328	434	47	are	be	AUX
ftr-328	434	48	“	"	PUNCT
ftr-328	434	49	free	free	ADJ
ftr-328	434	50	to	to	PART
ftr-328	434	51	furnish	furnish	VERB
ftr-328	434	52	his	his	PRON
ftr-328	434	53	adversary	adversary	NOUN
ftr-328	434	54	facts	fact	NOUN
ftr-328	434	55	or	or	CCONJ
ftr-328	434	56	refuse	refuse	VERB
ftr-328	434	57	to	to	PART
ftr-328	434	58	furnish	furnish	VERB
ftr-328	434	59	them	they	PRON
ftr-328	434	60	,	,	PUNCT
ftr-328	434	61	”	"	PUNCT
ftr-328	434	62	mr	mr	PROPN
ftr-328	434	63	.	.	PROPN
ftr-328	434	64	tarleau	tarleau	PROPN
ftr-328	434	65	believed	believe	VERB
ftr-328	434	66	that	that	SCONJ
ftr-328	434	67	the	the	DET
ftr-328	434	68	treasury	treasury	PROPN
ftr-328	434	69	department	department	NOUN
ftr-328	434	70	is	be	AUX
ftr-328	434	71	entitled	entitle	VERB
ftr-328	434	72	to	to	ADP
ftr-328	434	73	all	all	DET
ftr-328	434	74	pertinent	pertinent	ADJ
ftr-328	434	75	information	information	NOUN
ftr-328	434	76	and	and	CCONJ
ftr-328	434	77	the	the	DET
ftr-328	434	78	tax	tax	NOUN
ftr-328	434	79	lawyer	lawyer	NOUN
ftr-328	434	80	is	be	AUX
ftr-328	434	81	obligated	obligate	VERB
ftr-328	434	82	to	to	PART
ftr-328	434	83	provide	provide	VERB
ftr-328	434	84	it.112	it.112	PROPN
ftr-328	434	85	there	there	PRON
ftr-328	434	86	is	be	VERB
ftr-328	434	87	no	no	DET
ftr-328	434	88	tactical	tactical	ADJ
ftr-328	434	89	choice	choice	NOUN
ftr-328	434	90	available	available	ADJ
ftr-328	434	91	on	on	ADP
ftr-328	434	92	providing	provide	VERB
ftr-328	434	93	information	information	NOUN
ftr-328	434	94	.	.	PUNCT
ftr-328	435	1	this	this	PRON
ftr-328	435	2	means	mean	VERB
ftr-328	435	3	,	,	PUNCT
ftr-328	435	4	he	he	PRON
ftr-328	435	5	thought	think	VERB
ftr-328	435	6	,	,	PUNCT
ftr-328	435	7	that	that	SCONJ
ftr-328	435	8	the	the	DET
ftr-328	435	9	tax	tax	NOUN
ftr-328	435	10	lawyer	lawyer	NOUN
ftr-328	435	11	always	always	ADV
ftr-328	435	12	has	have	VERB
ftr-328	435	13	“	"	PUNCT
ftr-328	435	14	an	an	DET
ftr-328	435	15	obligation	obligation	NOUN
ftr-328	435	16	to	to	PART
ftr-328	435	17	engage	engage	VERB
ftr-328	435	18	in	in	ADP
ftr-328	435	19	open	open	ADJ
ftr-328	435	20	-	-	PUNCT
ftr-328	435	21	handed	handed	ADJ
ftr-328	435	22	dealing	deal	VERB
ftr-328	435	23	with	with	ADP
ftr-328	435	24	the	the	DET
ftr-328	435	25	representatives	representative	NOUN
ftr-328	435	26	of	of	ADP
ftr-328	435	27	the	the	DET
ftr-328	435	28	department	department	NOUN
ftr-328	435	29	”	"	PUNCT
ftr-328	435	30	when	when	SCONJ
ftr-328	435	31	it	it	PRON
ftr-328	435	32	came	come	VERB
ftr-328	435	33	to	to	ADP
ftr-328	435	34	the	the	DET
ftr-328	435	35	facts.113	facts.113	NOUN
ftr-328	435	36	he	he	PRON
ftr-328	435	37	believed	believe	VERB
ftr-328	435	38	such	such	DET
ftr-328	435	39	an	an	DET
ftr-328	435	40	obligation	obligation	NOUN
ftr-328	435	41	was	be	AUX
ftr-328	435	42	sensible	sensible	ADJ
ftr-328	435	43	because	because	SCONJ
ftr-328	435	44	the	the	DET
ftr-328	435	45	taxpayer	taxpayer	NOUN
ftr-328	435	46	has	have	VERB
ftr-328	435	47	sole	sole	ADJ
ftr-328	435	48	“	"	PUNCT
ftr-328	435	49	control	control	NOUN
ftr-328	435	50	of	of	ADP
ftr-328	435	51	the	the	DET
ftr-328	435	52	facts	fact	NOUN
ftr-328	435	53	.	.	PUNCT
ftr-328	435	54	”114	”114	X
ftr-328	436	1	there	there	PRON
ftr-328	436	2	are	be	VERB
ftr-328	436	3	limits	limit	NOUN
ftr-328	436	4	and	and	CCONJ
ftr-328	436	5	complications	complication	NOUN
ftr-328	436	6	to	to	AUX
ftr-328	436	7	disclosure	disclosure	NOUN
ftr-328	436	8	,	,	PUNCT
ftr-328	436	9	of	of	ADP
ftr-328	436	10	course	course	NOUN
ftr-328	436	11	.	.	PUNCT
ftr-328	437	1	mr	mr	PROPN
ftr-328	437	2	.	.	PROPN
ftr-328	437	3	tarleau	tarleau	PROPN
ftr-328	437	4	considered	consider	VERB
ftr-328	437	5	the	the	DET
ftr-328	437	6	limits	limit	NOUN
ftr-328	437	7	of	of	ADP
ftr-328	437	8	disclosure	disclosure	NOUN
ftr-328	437	9	provided	provide	VERB
ftr-328	437	10	by	by	ADP
ftr-328	437	11	the	the	DET
ftr-328	437	12	attorney	attorney	NOUN
ftr-328	437	13	-	-	PUNCT
ftr-328	437	14	client	client	NOUN
ftr-328	437	15	privilege	privilege	NOUN
ftr-328	437	16	,	,	PUNCT
ftr-328	437	17	but	but	CCONJ
ftr-328	437	18	also	also	ADV
ftr-328	437	19	situations	situation	NOUN
ftr-328	437	20	in	in	ADP
ftr-328	437	21	which	which	PRON
ftr-328	437	22	he	he	PRON
ftr-328	437	23	argued	argue	VERB
ftr-328	437	24	the	the	DET
ftr-328	437	25	privilege	privilege	NOUN
ftr-328	437	26	is	be	AUX
ftr-328	437	27	not	not	PART
ftr-328	437	28	available	available	ADJ
ftr-328	437	29	,	,	PUNCT
ftr-328	437	30	such	such	ADJ
ftr-328	437	31	as	as	ADP
ftr-328	437	32	return	return	NOUN
ftr-328	437	33	preparation.115	preparation.115	NOUN
ftr-328	437	34	he	he	PRON
ftr-328	437	35	also	also	ADV
ftr-328	437	36	emphasized	emphasize	VERB
ftr-328	437	37	the	the	DET
ftr-328	437	38	threshold	threshold	NOUN
ftr-328	437	39	issue	issue	NOUN
ftr-328	437	40	of	of	ADP
ftr-328	437	41	determining	determine	VERB
ftr-328	437	42	whether	whether	SCONJ
ftr-328	437	43	or	or	CCONJ
ftr-328	437	44	not	not	PART
ftr-328	437	45	particular	particular	ADJ
ftr-328	437	46	facts	fact	NOUN
ftr-328	437	47	are	be	AUX
ftr-328	437	48	“	"	PUNCT
ftr-328	437	49	material	material	NOUN
ftr-328	437	50	”	"	PUNCT
ftr-328	437	51	and	and	CCONJ
ftr-328	437	52	must	must	AUX
ftr-328	437	53	be	be	AUX
ftr-328	437	54	106	106	NUM
ftr-328	437	55	.	.	PUNCT
ftr-328	438	1	i	i	PRON
ftr-328	438	2	d.	d.	PROPN
ftr-328	438	3	107	107	NUM
ftr-328	438	4	.	.	PUNCT
ftr-328	439	1	cahn	cahn	NOUN
ftr-328	439	2	et	et	PROPN
ftr-328	439	3	al	al	PROPN
ftr-328	439	4	.	.	PROPN
ftr-328	439	5	,	,	PUNCT
ftr-328	439	6	ethical	ethical	ADJ
ftr-328	439	7	problems	problem	NOUN
ftr-328	439	8	,	,	PUNCT
ftr-328	439	9	supra	supra	PROPN
ftr-328	439	10	note	note	NOUN
ftr-328	439	11	1	1	NUM
ftr-328	439	12	,	,	PUNCT
ftr-328	439	13	at	at	ADP
ftr-328	439	14	10	10	NUM
ftr-328	439	15	.	.	PUNCT
ftr-328	439	16	108	108	NUM
ftr-328	439	17	.	.	PUNCT
ftr-328	440	1	i	i	PRON
ftr-328	440	2	d.	d.	PROPN
ftr-328	440	3	109	109	NUM
ftr-328	440	4	.	.	PUNCT
ftr-328	441	1	i	i	PRON
ftr-328	441	2	d.	d.	PROPN
ftr-328	441	3	110	110	NUM
ftr-328	441	4	.	.	PUNCT
ftr-328	442	1	i	i	PRON
ftr-328	442	2	d.	d.	PROPN
ftr-328	442	3	at	at	ADP
ftr-328	442	4	13	13	NUM
ftr-328	442	5	.	.	NOUN
ftr-328	442	6	111	111	NUM
ftr-328	442	7	.	.	PUNCT
ftr-328	443	1	i	i	PRON
ftr-328	443	2	d.	d.	PROPN
ftr-328	443	3	at	at	ADP
ftr-328	443	4	10	10	NUM
ftr-328	443	5	.	.	PUNCT
ftr-328	444	1	112	112	NUM
ftr-328	444	2	.	.	PUNCT
ftr-328	444	3	maguire	maguire	PROPN
ftr-328	444	4	,	,	PUNCT
ftr-328	444	5	conscience	conscience	NOUN
ftr-328	444	6	and	and	CCONJ
ftr-328	444	7	propriety	propriety	NOUN
ftr-328	445	1	,	,	PUNCT
ftr-328	445	2	supra	supra	PROPN
ftr-328	445	3	note	note	NOUN
ftr-328	445	4	24	24	NUM
ftr-328	445	5	,	,	PUNCT
ftr-328	445	6	at	at	ADP
ftr-328	445	7	11	11	NUM
ftr-328	445	8	.	.	PUNCT
ftr-328	445	9	113	113	NUM
ftr-328	445	10	.	.	PUNCT
ftr-328	446	1	i	i	PRON
ftr-328	446	2	d.	d.	PROPN
ftr-328	446	3	at	at	ADP
ftr-328	446	4	12	12	NUM
ftr-328	446	5	.	.	PUNCT
ftr-328	446	6	114	114	NUM
ftr-328	446	7	.	.	PUNCT
ftr-328	447	1	i	i	PRON
ftr-328	447	2	d.	d.	PROPN
ftr-328	447	3	he	he	PRON
ftr-328	447	4	also	also	ADV
ftr-328	447	5	argued	argue	VERB
ftr-328	447	6	that	that	SCONJ
ftr-328	447	7	a	a	DET
ftr-328	447	8	lawyer	lawyer	NOUN
ftr-328	447	9	taking	take	VERB
ftr-328	447	10	care	care	NOUN
ftr-328	447	11	to	to	PART
ftr-328	447	12	deliver	deliver	VERB
ftr-328	447	13	the	the	DET
ftr-328	447	14	pertinent	pertinent	ADJ
ftr-328	447	15	facts	fact	NOUN
ftr-328	447	16	and	and	CCONJ
ftr-328	447	17	vouch	vouch	ADJ
ftr-328	447	18	for	for	ADP
ftr-328	447	19	their	their	PRON
ftr-328	447	20	accuracy	accuracy	NOUN
ftr-328	447	21	“	"	PUNCT
ftr-328	447	22	insures	insure	NOUN
ftr-328	447	23	and	and	CCONJ
ftr-328	447	24	protects	protect	VERB
ftr-328	447	25	his	his	PRON
ftr-328	447	26	own	own	ADJ
ftr-328	447	27	most	most	ADV
ftr-328	447	28	available	available	ADJ
ftr-328	447	29	asset	asset	NOUN
ftr-328	447	30	—	—	PUNCT
ftr-328	447	31	his	his	PRON
ftr-328	447	32	good	good	ADJ
ftr-328	447	33	reputation	reputation	NOUN
ftr-328	447	34	.	.	PUNCT
ftr-328	447	35	”	"	PUNCT
ftr-328	448	1	i	i	PRON
ftr-328	448	2	d.	d.	PROPN
ftr-328	448	3	at	at	ADP
ftr-328	448	4	13	13	NUM
ftr-328	448	5	.	.	PUNCT
ftr-328	449	1	query	query	VERB
ftr-328	449	2	the	the	DET
ftr-328	449	3	relevance	relevance	NOUN
ftr-328	449	4	of	of	ADP
ftr-328	449	5	the	the	DET
ftr-328	449	6	professional	professional	ADJ
ftr-328	449	7	reputation	reputation	NOUN
ftr-328	449	8	of	of	ADP
ftr-328	449	9	the	the	DET
ftr-328	449	10	attorney	attorney	NOUN
ftr-328	449	11	.	.	PUNCT
ftr-328	450	1	this	this	PRON
ftr-328	450	2	is	be	AUX
ftr-328	450	3	his	his	PRON
ftr-328	450	4	goodwill	goodwill	NOUN
ftr-328	450	5	.	.	PUNCT
ftr-328	451	1	it	it	PRON
ftr-328	451	2	benefits	benefit	VERB
ftr-328	451	3	all	all	PRON
ftr-328	451	4	of	of	ADP
ftr-328	451	5	his	his	PRON
ftr-328	451	6	clients	client	NOUN
ftr-328	451	7	.	.	PUNCT
ftr-328	452	1	however	however	ADV
ftr-328	452	2	,	,	PUNCT
ftr-328	452	3	there	there	PRON
ftr-328	452	4	may	may	AUX
ftr-328	452	5	be	be	AUX
ftr-328	452	6	a	a	DET
ftr-328	452	7	conflict	conflict	NOUN
ftr-328	452	8	between	between	ADP
ftr-328	452	9	his	his	PRON
ftr-328	452	10	clients	client	NOUN
ftr-328	452	11	.	.	PUNCT
ftr-328	453	1	by	by	ADP
ftr-328	453	2	disclosing	disclose	VERB
ftr-328	453	3	unfavorable	unfavorable	ADJ
ftr-328	453	4	facts	fact	NOUN
ftr-328	453	5	in	in	ADP
ftr-328	453	6	one	one	NUM
ftr-328	453	7	client	client	NOUN
ftr-328	453	8	’s	’s	PART
ftr-328	453	9	situation	situation	NOUN
ftr-328	453	10	,	,	PUNCT
ftr-328	453	11	the	the	DET
ftr-328	453	12	lawyer	lawyer	NOUN
ftr-328	453	13	may	may	AUX
ftr-328	453	14	thereby	thereby	ADV
ftr-328	453	15	purchase	purchase	VERB
ftr-328	453	16	a	a	DET
ftr-328	453	17	greater	great	ADJ
ftr-328	453	18	goodwill	goodwill	NOUN
ftr-328	453	19	with	with	ADP
ftr-328	453	20	the	the	DET
ftr-328	453	21	agent	agent	NOUN
ftr-328	453	22	who	who	PRON
ftr-328	453	23	may	may	AUX
ftr-328	453	24	help	help	VERB
ftr-328	453	25	with	with	ADP
ftr-328	453	26	other	other	ADJ
ftr-328	453	27	clients	client	NOUN
ftr-328	453	28	but	but	CCONJ
ftr-328	453	29	the	the	DET
ftr-328	453	30	disclosure	disclosure	NOUN
ftr-328	453	31	will	will	AUX
ftr-328	453	32	hurt	hurt	VERB
ftr-328	453	33	this	this	DET
ftr-328	453	34	one	one	NUM
ftr-328	453	35	.	.	PUNCT
ftr-328	454	1	115	115	NUM
ftr-328	454	2	.	.	PUNCT
ftr-328	455	1	i	i	PRON
ftr-328	455	2	d.	d.	PROPN
ftr-328	455	3	at	at	ADP
ftr-328	455	4	14	14	NUM
ftr-328	455	5	.	.	PUNCT
ftr-328	455	6	2012	2012	NUM
ftr-328	455	7	]	]	PUNCT
ftr-328	455	8	legal	legal	ADJ
ftr-328	455	9	ethics	ethic	NOUN
ftr-328	455	10	and	and	CCONJ
ftr-328	455	11	federal	federal	ADJ
ftr-328	455	12	taxes	taxis	NOUN
ftr-328	455	13	19	19	NUM
ftr-328	455	14	disclosed	disclose	VERB
ftr-328	455	15	or	or	CCONJ
ftr-328	455	16	“	"	PUNCT
ftr-328	455	17	merely	merely	ADV
ftr-328	455	18	evidentiary	evidentiary	NOUN
ftr-328	455	19	”	"	PUNCT
ftr-328	455	20	and	and	CCONJ
ftr-328	455	21	accordingly	accordingly	ADV
ftr-328	455	22	need	need	AUX
ftr-328	455	23	not	not	PART
ftr-328	455	24	be	be	AUX
ftr-328	455	25	disclosed.116	disclosed.116	VERB
ftr-328	455	26	thus	thus	ADV
ftr-328	455	27	,	,	PUNCT
ftr-328	455	28	while	while	SCONJ
ftr-328	455	29	mr	mr	PROPN
ftr-328	455	30	.	.	PROPN
ftr-328	455	31	tarleau	tarleau	PROPN
ftr-328	455	32	argued	argue	VERB
ftr-328	455	33	that	that	SCONJ
ftr-328	455	34	a	a	DET
ftr-328	455	35	general	general	ADJ
ftr-328	455	36	obligation	obligation	NOUN
ftr-328	455	37	to	to	PART
ftr-328	455	38	disclose	disclose	VERB
ftr-328	455	39	facts	fact	NOUN
ftr-328	455	40	to	to	ADP
ftr-328	455	41	the	the	DET
ftr-328	455	42	treasury	treasury	PROPN
ftr-328	455	43	department	department	PROPN
ftr-328	455	44	makes	make	VERB
ftr-328	455	45	the	the	DET
ftr-328	455	46	practice	practice	NOUN
ftr-328	455	47	of	of	ADP
ftr-328	455	48	tax	tax	NOUN
ftr-328	455	49	law	law	NOUN
ftr-328	455	50	inherently	inherently	ADV
ftr-328	455	51	distinctive	distinctive	ADJ
ftr-328	455	52	,	,	PUNCT
ftr-328	455	53	he	he	PRON
ftr-328	455	54	did	do	AUX
ftr-328	455	55	not	not	PART
ftr-328	455	56	conclude	conclude	VERB
ftr-328	455	57	this	this	PRON
ftr-328	455	58	was	be	AUX
ftr-328	455	59	a	a	DET
ftr-328	455	60	blanket	blanket	NOUN
ftr-328	455	61	obligation	obligation	NOUN
ftr-328	455	62	.	.	PUNCT
ftr-328	456	1	merle	merle	PROPN
ftr-328	456	2	h.	h.	PROPN
ftr-328	456	3	miller	miller	PROPN
ftr-328	456	4	premised	premise	VERB
ftr-328	456	5	the	the	DET
ftr-328	456	6	tax	tax	NOUN
ftr-328	456	7	lawyer	lawyer	NOUN
ftr-328	456	8	’s	’s	PART
ftr-328	456	9	duty	duty	NOUN
ftr-328	456	10	to	to	ADP
ftr-328	456	11	the	the	DET
ftr-328	456	12	system	system	NOUN
ftr-328	456	13	on	on	ADP
ftr-328	456	14	patriotism	patriotism	NOUN
ftr-328	456	15	.	.	PUNCT
ftr-328	457	1	he	he	PRON
ftr-328	457	2	wrote	write	VERB
ftr-328	457	3	that	that	SCONJ
ftr-328	457	4	a	a	DET
ftr-328	457	5	tax	tax	NOUN
ftr-328	457	6	lawyer	lawyer	NOUN
ftr-328	457	7	owes	owe	VERB
ftr-328	457	8	a	a	DET
ftr-328	457	9	great	great	ADJ
ftr-328	457	10	duty	duty	NOUN
ftr-328	457	11	the	the	DET
ftr-328	457	12	country	country	NOUN
ftr-328	457	13	that	that	PRON
ftr-328	457	14	has	have	AUX
ftr-328	457	15	educated	educate	VERB
ftr-328	457	16	him	he	PRON
ftr-328	457	17	,	,	PUNCT
ftr-328	457	18	and	and	CCONJ
ftr-328	457	19	made	make	VERB
ftr-328	457	20	possible	possible	ADJ
ftr-328	457	21	his	his	PRON
ftr-328	457	22	present	present	ADJ
ftr-328	457	23	success	success	NOUN
ftr-328	457	24	.	.	PUNCT
ftr-328	458	1	he	he	PRON
ftr-328	458	2	must	must	AUX
ftr-328	458	3	do	do	VERB
ftr-328	458	4	his	his	PRON
ftr-328	458	5	best	good	ADJ
ftr-328	458	6	to	to	PART
ftr-328	458	7	maintain	maintain	VERB
ftr-328	458	8	in	in	ADP
ftr-328	458	9	his	his	PRON
ftr-328	458	10	fellow	fellow	ADJ
ftr-328	458	11	citizens	citizen	NOUN
ftr-328	458	12	a	a	DET
ftr-328	458	13	proper	proper	ADJ
ftr-328	458	14	respect	respect	NOUN
ftr-328	458	15	for	for	ADP
ftr-328	458	16	the	the	DET
ftr-328	458	17	methods	method	NOUN
ftr-328	458	18	we	we	PRON
ftr-328	458	19	have	have	AUX
ftr-328	458	20	set	set	VERB
ftr-328	458	21	up	up	ADP
ftr-328	458	22	under	under	ADP
ftr-328	458	23	a	a	DET
ftr-328	458	24	democratic	democratic	ADJ
ftr-328	458	25	system	system	NOUN
ftr-328	458	26	for	for	ADP
ftr-328	458	27	the	the	DET
ftr-328	458	28	collection	collection	NOUN
ftr-328	458	29	of	of	ADP
ftr-328	458	30	each	each	DET
ftr-328	458	31	citizen	citizen	NOUN
ftr-328	458	32	’s	’s	PART
ftr-328	458	33	share	share	NOUN
ftr-328	458	34	to	to	PART
ftr-328	458	35	meet	meet	VERB
ftr-328	458	36	the	the	DET
ftr-328	458	37	present	present	ADJ
ftr-328	458	38	emergency	emergency	NOUN
ftr-328	458	39	[	[	X
ftr-328	458	40	i.e.	i.e.	X
ftr-328	458	41	,	,	PUNCT
ftr-328	458	42	the	the	DET
ftr-328	458	43	cold	cold	PROPN
ftr-328	458	44	war	war	NOUN
ftr-328	458	45	.	.	PUNCT
ftr-328	458	46	]	]	PUNCT
ftr-328	459	1	he	he	PRON
ftr-328	459	2	must	must	AUX
ftr-328	459	3	inculcate	inculcate	VERB
ftr-328	459	4	in	in	ADP
ftr-328	459	5	each	each	DET
ftr-328	459	6	citizen	citizen	NOUN
ftr-328	459	7	a	a	DET
ftr-328	459	8	respect	respect	NOUN
ftr-328	459	9	for	for	ADP
ftr-328	459	10	the	the	DET
ftr-328	459	11	system	system	NOUN
ftr-328	459	12	,	,	PUNCT
ftr-328	459	13	and	and	CCONJ
ftr-328	459	14	a	a	DET
ftr-328	459	15	proper	proper	ADJ
ftr-328	459	16	respect	respect	NOUN
ftr-328	459	17	for	for	ADP
ftr-328	459	18	the	the	DET
ftr-328	459	19	part	part	NOUN
ftr-328	459	20	which	which	PRON
ftr-328	459	21	honesty	honesty	NOUN
ftr-328	459	22	plays	play	VERB
ftr-328	459	23	in	in	ADP
ftr-328	459	24	that	that	DET
ftr-328	459	25	system	system	NOUN
ftr-328	459	26	.	.	PUNCT
ftr-328	460	1	it	it	PRON
ftr-328	460	2	is	be	AUX
ftr-328	460	3	an	an	DET
ftr-328	460	4	awesome	awesome	ADJ
ftr-328	460	5	responsibility	responsibility	NOUN
ftr-328	460	6	.	.	PUNCT
ftr-328	461	1	pray	pray	VERB
ftr-328	461	2	god	god	PROPN
ftr-328	461	3	that	that	SCONJ
ftr-328	461	4	we	we	PRON
ftr-328	461	5	may	may	AUX
ftr-328	461	6	have	have	VERB
ftr-328	461	7	the	the	DET
ftr-328	461	8	moral	moral	ADJ
ftr-328	461	9	caliber	caliber	NOUN
ftr-328	461	10	to	to	PART
ftr-328	461	11	meet	meet	VERB
ftr-328	461	12	it.117	it.117	PRON
ftr-328	461	13	mr	mr	PROPN
ftr-328	461	14	.	.	PROPN
ftr-328	461	15	miller	miller	PROPN
ftr-328	461	16	waxed	wax	VERB
ftr-328	461	17	eloquently	eloquently	ADV
ftr-328	461	18	about	about	ADP
ftr-328	461	19	the	the	DET
ftr-328	461	20	duty	duty	NOUN
ftr-328	461	21	to	to	PART
ftr-328	461	22	avoid	avoid	VERB
ftr-328	461	23	“	"	PUNCT
ftr-328	461	24	aiding	aid	VERB
ftr-328	461	25	and	and	CCONJ
ftr-328	461	26	abetting	abet	VERB
ftr-328	461	27	taxpayers	taxpayer	NOUN
ftr-328	461	28	in	in	ADP
ftr-328	461	29	their	their	PRON
ftr-328	461	30	suspicion	suspicion	NOUN
ftr-328	461	31	,	,	PUNCT
ftr-328	461	32	distrust	distrust	NOUN
ftr-328	461	33	[	[	X
ftr-328	461	34	,	,	PUNCT
ftr-328	461	35	]	]	PUNCT
ftr-328	461	36	and	and	CCONJ
ftr-328	461	37	even	even	ADV
ftr-328	461	38	animosity	animosity	NOUN
ftr-328	461	39	toward	toward	ADP
ftr-328	461	40	those	those	PRON
ftr-328	461	41	who	who	PRON
ftr-328	461	42	are	be	AUX
ftr-328	461	43	writing	write	VERB
ftr-328	461	44	and	and	CCONJ
ftr-328	461	45	enforcing	enforce	VERB
ftr-328	461	46	our	our	PRON
ftr-328	461	47	tax	tax	NOUN
ftr-328	461	48	laws	law	NOUN
ftr-328	461	49	.	.	PUNCT
ftr-328	462	1	”118	”118	PROPN
ftr-328	462	2	he	he	PRON
ftr-328	462	3	understood	understand	VERB
ftr-328	462	4	why	why	SCONJ
ftr-328	462	5	a	a	DET
ftr-328	462	6	“	"	PUNCT
ftr-328	462	7	layman	layman	NOUN
ftr-328	462	8	”	"	PUNCT
ftr-328	462	9	might	might	AUX
ftr-328	462	10	interpret	interpret	VERB
ftr-328	462	11	particular	particular	ADJ
ftr-328	462	12	applications	application	NOUN
ftr-328	462	13	of	of	ADP
ftr-328	462	14	the	the	DET
ftr-328	462	15	tax	tax	NOUN
ftr-328	462	16	law	law	NOUN
ftr-328	462	17	as	as	ADP
ftr-328	462	18	arbitrary	arbitrary	ADJ
ftr-328	462	19	,	,	PUNCT
ftr-328	462	20	and	and	CCONJ
ftr-328	462	21	thus	thus	ADV
ftr-328	462	22	the	the	DET
ftr-328	462	23	tax	tax	NOUN
ftr-328	462	24	lawyer	lawyer	NOUN
ftr-328	462	25	“	"	PUNCT
ftr-328	462	26	who	who	PRON
ftr-328	462	27	should	should	AUX
ftr-328	462	28	be	be	AUX
ftr-328	462	29	seeing	see	VERB
ftr-328	462	30	the	the	DET
ftr-328	462	31	overall	overall	ADJ
ftr-328	462	32	picture	picture	NOUN
ftr-328	462	33	with	with	ADP
ftr-328	462	34	its	its	PRON
ftr-328	462	35	many	many	ADJ
ftr-328	462	36	insolvable	insolvable	ADJ
ftr-328	462	37	problems	problem	NOUN
ftr-328	462	38	”	"	PUNCT
ftr-328	462	39	ought	ought	AUX
ftr-328	462	40	to	to	PART
ftr-328	462	41	increase	increase	VERB
ftr-328	462	42	the	the	DET
ftr-328	462	43	layman	layman	NOUN
ftr-328	462	44	’s	’s	PART
ftr-328	462	45	respect	respect	NOUN
ftr-328	462	46	for	for	ADP
ftr-328	462	47	the	the	DET
ftr-328	462	48	system.119	system.119	NOUN
ftr-328	462	49	he	he	PRON
ftr-328	462	50	thought	think	VERB
ftr-328	462	51	that	that	SCONJ
ftr-328	462	52	a	a	DET
ftr-328	462	53	lawyer	lawyer	NOUN
ftr-328	462	54	in	in	ADP
ftr-328	462	55	another	another	DET
ftr-328	462	56	field	field	NOUN
ftr-328	462	57	may	may	AUX
ftr-328	462	58	be	be	AUX
ftr-328	462	59	permitted	permit	VERB
ftr-328	462	60	to	to	PART
ftr-328	462	61	“	"	PUNCT
ftr-328	462	62	indulge	indulge	VERB
ftr-328	462	63	himself	himself	PRON
ftr-328	462	64	in	in	ADP
ftr-328	462	65	the	the	DET
ftr-328	462	66	luxury	luxury	NOUN
ftr-328	462	67	of	of	ADP
ftr-328	462	68	agreeing	agree	VERB
ftr-328	462	69	with	with	ADP
ftr-328	462	70	his	his	PRON
ftr-328	462	71	client	client	NOUN
ftr-328	462	72	as	as	ADP
ftr-328	462	73	to	to	ADP
ftr-328	462	74	everything	everything	PRON
ftr-328	462	75	the	the	DET
ftr-328	462	76	client	client	NOUN
ftr-328	462	77	said	say	VERB
ftr-328	462	78	about	about	ADP
ftr-328	462	79	the	the	DET
ftr-328	462	80	opposing	opposing	ADJ
ftr-328	462	81	party	party	NOUN
ftr-328	462	82	,	,	PUNCT
ftr-328	462	83	”	"	PUNCT
ftr-328	462	84	but	but	CCONJ
ftr-328	462	85	this	this	DET
ftr-328	462	86	indulgence	indulgence	NOUN
ftr-328	462	87	is	be	AUX
ftr-328	462	88	not	not	PART
ftr-328	462	89	available	available	ADJ
ftr-328	462	90	to	to	ADP
ftr-328	462	91	the	the	DET
ftr-328	462	92	tax	tax	NOUN
ftr-328	462	93	lawyer.120	lawyer.120	PROPN
ftr-328	462	94	instead	instead	ADV
ftr-328	462	95	,	,	PUNCT
ftr-328	462	96	the	the	DET
ftr-328	462	97	tax	tax	NOUN
ftr-328	462	98	lawyer	lawyer	NOUN
ftr-328	462	99	is	be	AUX
ftr-328	462	100	obligated	obligate	VERB
ftr-328	462	101	to	to	PART
ftr-328	462	102	correct	correct	VERB
ftr-328	462	103	his	his	PRON
ftr-328	462	104	client	client	NOUN
ftr-328	462	105	’s	’s	PART
ftr-328	462	106	misconceptions	misconception	NOUN
ftr-328	462	107	of	of	ADP
ftr-328	462	108	the	the	DET
ftr-328	462	109	system	system	NOUN
ftr-328	462	110	,	,	PUNCT
ftr-328	462	111	urging	urge	VERB
ftr-328	462	112	on	on	ADP
ftr-328	462	113	the	the	DET
ftr-328	462	114	client	client	NOUN
ftr-328	462	115	not	not	PART
ftr-328	462	116	only	only	ADV
ftr-328	462	117	respect	respect	NOUN
ftr-328	462	118	for	for	ADP
ftr-328	462	119	the	the	DET
ftr-328	462	120	system	system	NOUN
ftr-328	462	121	but	but	CCONJ
ftr-328	462	122	an	an	DET
ftr-328	462	123	appreciation	appreciation	NOUN
ftr-328	462	124	of	of	ADP
ftr-328	462	125	the	the	DET
ftr-328	462	126	importance	importance	NOUN
ftr-328	462	127	of	of	ADP
ftr-328	462	128	honesty	honesty	NOUN
ftr-328	462	129	in	in	ADP
ftr-328	462	130	their	their	PRON
ftr-328	462	131	compliance	compliance	NOUN
ftr-328	462	132	with	with	ADP
ftr-328	462	133	the	the	DET
ftr-328	462	134	system.121	system.121	NOUN
ftr-328	462	135	mr	mr	PROPN
ftr-328	462	136	.	.	PROPN
ftr-328	462	137	miller	miller	PROPN
ftr-328	462	138	described	describe	VERB
ftr-328	462	139	the	the	DET
ftr-328	462	140	american	american	ADJ
ftr-328	462	141	system	system	NOUN
ftr-328	462	142	as	as	ADP
ftr-328	462	143	“	"	PUNCT
ftr-328	462	144	an	an	DET
ftr-328	462	145	honor	honor	NOUN
ftr-328	462	146	system	system	NOUN
ftr-328	462	147	,	,	PUNCT
ftr-328	462	148	”	"	PUNCT
ftr-328	462	149	that	that	PRON
ftr-328	462	150	was	be	AUX
ftr-328	462	151	necessary	necessary	ADJ
ftr-328	462	152	to	to	PART
ftr-328	462	153	supply	supply	VERB
ftr-328	462	154	the	the	DET
ftr-328	462	155	“	"	PUNCT
ftr-328	462	156	very	very	ADJ
ftr-328	462	157	life	life	NOUN
ftr-328	462	158	blood	blood	NOUN
ftr-328	462	159	of	of	ADP
ftr-328	462	160	the	the	DET
ftr-328	462	161	government	government	NOUN
ftr-328	462	162	”	"	PUNCT
ftr-328	462	163	as	as	SCONJ
ftr-328	462	164	it	it	PRON
ftr-328	462	165	engaged	engage	VERB
ftr-328	462	166	in	in	ADP
ftr-328	462	167	the	the	DET
ftr-328	462	168	struggle	struggle	NOUN
ftr-328	462	169	against	against	ADP
ftr-328	462	170	communism.122	communism.122	NOUN
ftr-328	462	171	for	for	ADP
ftr-328	462	172	mr	mr	PROPN
ftr-328	462	173	.	.	PROPN
ftr-328	462	174	miller	miller	PROPN
ftr-328	462	175	,	,	PUNCT
ftr-328	462	176	the	the	DET
ftr-328	462	177	tax	tax	NOUN
ftr-328	462	178	lawyer	lawyer	NOUN
ftr-328	462	179	’s	’s	PART
ftr-328	462	180	duty	duty	NOUN
ftr-328	462	181	to	to	ADP
ftr-328	462	182	“	"	PUNCT
ftr-328	462	183	our	our	PRON
ftr-328	462	184	government	government	NOUN
ftr-328	462	185	and	and	CCONJ
ftr-328	462	186	its	its	PRON
ftr-328	462	187	agents	agent	NOUN
ftr-328	462	188	”	"	PUNCT
ftr-328	462	189	was	be	AUX
ftr-328	462	190	the	the	DET
ftr-328	462	191	duty	duty	NOUN
ftr-328	462	192	116	116	NUM
ftr-328	462	193	.	.	PUNCT
ftr-328	463	1	i	i	PRON
ftr-328	463	2	d.	d.	PROPN
ftr-328	463	3	at	at	ADP
ftr-328	463	4	11	11	NUM
ftr-328	463	5	.	.	PUNCT
ftr-328	464	1	117	117	NUM
ftr-328	464	2	.	.	PUNCT
ftr-328	465	1	miller	miller	PROPN
ftr-328	465	2	,	,	PUNCT
ftr-328	465	3	morality	morality	NOUN
ftr-328	465	4	,	,	PUNCT
ftr-328	465	5	supra	supra	ADJ
ftr-328	465	6	note	note	NOUN
ftr-328	465	7	20	20	NUM
ftr-328	465	8	,	,	PUNCT
ftr-328	465	9	at	at	ADP
ftr-328	465	10	1083	1083	NUM
ftr-328	465	11	.	.	PUNCT
ftr-328	466	1	118	118	NUM
ftr-328	466	2	.	.	PUNCT
ftr-328	467	1	i	i	PRON
ftr-328	467	2	d.	d.	PROPN
ftr-328	467	3	at	at	ADP
ftr-328	467	4	1081	1081	NUM
ftr-328	467	5	.	.	PUNCT
ftr-328	468	1	119	119	NUM
ftr-328	468	2	.	.	PUNCT
ftr-328	469	1	i	i	PRON
ftr-328	469	2	d.	d.	PROPN
ftr-328	469	3	120	120	NUM
ftr-328	469	4	.	.	PUNCT
ftr-328	470	1	i	i	PRON
ftr-328	470	2	d.	d.	PROPN
ftr-328	470	3	at	at	ADP
ftr-328	470	4	1081–82	1081–82	NUM
ftr-328	470	5	.	.	PROPN
ftr-328	471	1	121	121	NUM
ftr-328	471	2	.	.	PUNCT
ftr-328	472	1	i	i	PRON
ftr-328	472	2	d.	d.	PROPN
ftr-328	472	3	at	at	ADP
ftr-328	472	4	1083	1083	NUM
ftr-328	472	5	.	.	PUNCT
ftr-328	473	1	122	122	NUM
ftr-328	473	2	.	.	PUNCT
ftr-328	474	1	miller	miller	PROPN
ftr-328	474	2	,	,	PUNCT
ftr-328	474	3	morality	morality	NOUN
ftr-328	474	4	,	,	PUNCT
ftr-328	474	5	supra	supra	ADJ
ftr-328	474	6	note	note	NOUN
ftr-328	474	7	20	20	NUM
ftr-328	474	8	,	,	PUNCT
ftr-328	474	9	at	at	ADP
ftr-328	474	10	1083	1083	NUM
ftr-328	474	11	.	.	PUNCT
ftr-328	475	1	20	20	NUM
ftr-328	475	2	florida	florida	PROPN
ftr-328	475	3	tax	tax	NOUN
ftr-328	475	4	review	review	NOUN
ftr-328	475	5	[	[	X
ftr-328	475	6	vol	vol	NOUN
ftr-328	475	7	.	.	PUNCT
ftr-328	476	1	12:1	12:1	NUM
ftr-328	476	2	to	to	PART
ftr-328	476	3	encourage	encourage	VERB
ftr-328	476	4	honesty	honesty	NOUN
ftr-328	476	5	and	and	CCONJ
ftr-328	476	6	compliance	compliance	NOUN
ftr-328	476	7	in	in	ADP
ftr-328	476	8	taxpayers	taxpayer	NOUN
ftr-328	476	9	,	,	PUNCT
ftr-328	476	10	a	a	DET
ftr-328	476	11	duty	duty	NOUN
ftr-328	476	12	which	which	PRON
ftr-328	476	13	was	be	AUX
ftr-328	476	14	especially	especially	ADV
ftr-328	476	15	important	important	ADJ
ftr-328	476	16	given	give	VERB
ftr-328	476	17	the	the	DET
ftr-328	476	18	cold	cold	PROPN
ftr-328	476	19	war	war	PROPN
ftr-328	476	20	’s	’s	PART
ftr-328	476	21	demands.123	demands.123	PROPN
ftr-328	476	22	mr	mr	PROPN
ftr-328	476	23	.	.	PROPN
ftr-328	476	24	miller	miller	PROPN
ftr-328	476	25	’s	’s	PART
ftr-328	476	26	philosophy	philosophy	NOUN
ftr-328	476	27	of	of	ADP
ftr-328	476	28	tax	tax	NOUN
ftr-328	476	29	lawyering	lawyering	NOUN
ftr-328	476	30	did	do	AUX
ftr-328	476	31	not	not	PART
ftr-328	476	32	merely	merely	ADV
ftr-328	476	33	emphasize	emphasize	VERB
ftr-328	476	34	the	the	DET
ftr-328	476	35	duty	duty	NOUN
ftr-328	476	36	of	of	ADP
ftr-328	476	37	tax	tax	NOUN
ftr-328	476	38	lawyers	lawyer	NOUN
ftr-328	476	39	and	and	CCONJ
ftr-328	476	40	taxpayers	taxpayer	NOUN
ftr-328	476	41	to	to	ADP
ftr-328	476	42	the	the	DET
ftr-328	476	43	government	government	NOUN
ftr-328	476	44	,	,	PUNCT
ftr-328	476	45	but	but	CCONJ
ftr-328	476	46	also	also	ADV
ftr-328	476	47	highlighted	highlight	VERB
ftr-328	476	48	the	the	DET
ftr-328	476	49	“	"	PUNCT
ftr-328	476	50	moral	moral	ADJ
ftr-328	476	51	obligations	obligation	NOUN
ftr-328	476	52	owing	owe	VERB
ftr-328	476	53	by	by	ADP
ftr-328	476	54	taxpayers	taxpayer	NOUN
ftr-328	476	55	one	one	NUM
ftr-328	476	56	to	to	ADP
ftr-328	476	57	another	another	PRON
ftr-328	476	58	,	,	PUNCT
ftr-328	476	59	because	because	SCONJ
ftr-328	476	60	of	of	ADP
ftr-328	476	61	their	their	PRON
ftr-328	476	62	reciprocal	reciprocal	ADJ
ftr-328	476	63	positions	position	NOUN
ftr-328	476	64	as	as	ADP
ftr-328	476	65	taxpayers	taxpayer	NOUN
ftr-328	476	66	.	.	PUNCT
ftr-328	476	67	”124	”124	PUNCT
ftr-328	477	1	stressing	stress	VERB
ftr-328	477	2	that	that	SCONJ
ftr-328	477	3	“	"	PUNCT
ftr-328	477	4	no	no	DET
ftr-328	477	5	taxpayer	taxpayer	NOUN
ftr-328	477	6	lives	live	VERB
ftr-328	477	7	alone	alone	ADV
ftr-328	477	8	,	,	PUNCT
ftr-328	477	9	”	"	PUNCT
ftr-328	477	10	he	he	PRON
ftr-328	477	11	noted	note	VERB
ftr-328	477	12	that	that	SCONJ
ftr-328	477	13	“	"	PUNCT
ftr-328	477	14	most	most	ADJ
ftr-328	477	15	of	of	ADP
ftr-328	477	16	us	we	PRON
ftr-328	477	17	recognize	recognize	VERB
ftr-328	477	18	a	a	DET
ftr-328	477	19	duty	duty	NOUN
ftr-328	477	20	,	,	PUNCT
ftr-328	477	21	whether	whether	SCONJ
ftr-328	477	22	or	or	CCONJ
ftr-328	477	23	not	not	PART
ftr-328	477	24	enacted	enact	VERB
ftr-328	477	25	into	into	ADP
ftr-328	477	26	law	law	NOUN
ftr-328	477	27	,	,	PUNCT
ftr-328	477	28	to	to	PART
ftr-328	477	29	govern	govern	VERB
ftr-328	477	30	our	our	PRON
ftr-328	477	31	acts	act	NOUN
ftr-328	477	32	with	with	ADP
ftr-328	477	33	due	due	ADJ
ftr-328	477	34	regard	regard	NOUN
ftr-328	477	35	to	to	ADP
ftr-328	477	36	the	the	DET
ftr-328	477	37	effect	effect	NOUN
ftr-328	477	38	which	which	PRON
ftr-328	477	39	our	our	PRON
ftr-328	477	40	conduct	conduct	NOUN
ftr-328	477	41	may	may	AUX
ftr-328	477	42	have	have	VERB
ftr-328	477	43	on	on	ADP
ftr-328	477	44	others	other	NOUN
ftr-328	477	45	.	.	PUNCT
ftr-328	478	1	”125	”125	PROPN
ftr-328	479	1	mr	mr	PROPN
ftr-328	479	2	.	.	PROPN
ftr-328	479	3	miller	miller	PROPN
ftr-328	479	4	was	be	AUX
ftr-328	479	5	especially	especially	ADV
ftr-328	479	6	concerned	concerned	ADJ
ftr-328	479	7	with	with	ADP
ftr-328	479	8	how	how	SCONJ
ftr-328	479	9	the	the	DET
ftr-328	479	10	acts	act	NOUN
ftr-328	479	11	of	of	ADP
ftr-328	479	12	taxpayers	taxpayer	NOUN
ftr-328	479	13	“	"	PUNCT
ftr-328	479	14	affect	affect	VERB
ftr-328	479	15	other	other	ADJ
ftr-328	479	16	taxpayers	taxpayer	NOUN
ftr-328	479	17	favorably	favorably	ADV
ftr-328	479	18	or	or	CCONJ
ftr-328	479	19	adversely	adversely	ADV
ftr-328	479	20	.	.	PUNCT
ftr-328	479	21	”126	”126	NOUN
ftr-328	480	1	he	he	PRON
ftr-328	480	2	described	describe	VERB
ftr-328	480	3	the	the	DET
ftr-328	480	4	consequences	consequence	NOUN
ftr-328	480	5	of	of	ADP
ftr-328	480	6	these	these	DET
ftr-328	480	7	acts	act	NOUN
ftr-328	480	8	in	in	ADP
ftr-328	480	9	several	several	ADJ
ftr-328	480	10	situations	situation	NOUN
ftr-328	480	11	,	,	PUNCT
ftr-328	480	12	such	such	ADJ
ftr-328	480	13	as	as	ADP
ftr-328	480	14	how	how	SCONJ
ftr-328	480	15	a	a	DET
ftr-328	480	16	taxpayer	taxpayer	NOUN
ftr-328	480	17	’s	’s	PART
ftr-328	480	18	experience	experience	NOUN
ftr-328	480	19	with	with	ADP
ftr-328	480	20	a	a	DET
ftr-328	480	21	revenue	revenue	NOUN
ftr-328	480	22	agent	agent	NOUN
ftr-328	480	23	may	may	AUX
ftr-328	480	24	in	in	ADP
ftr-328	480	25	large	large	ADJ
ftr-328	480	26	part	part	NOUN
ftr-328	480	27	reflect	reflect	VERB
ftr-328	480	28	that	that	SCONJ
ftr-328	480	29	revenue	revenue	NOUN
ftr-328	480	30	agent	agent	NOUN
ftr-328	480	31	’s	’s	PART
ftr-328	480	32	experience	experience	NOUN
ftr-328	480	33	with	with	ADP
ftr-328	480	34	other	other	ADJ
ftr-328	480	35	taxpayers.127	taxpayers.127	NOUN
ftr-328	480	36	if	if	SCONJ
ftr-328	480	37	a	a	DET
ftr-328	480	38	revenue	revenue	NOUN
ftr-328	480	39	agent	agent	NOUN
ftr-328	480	40	has	have	AUX
ftr-328	480	41	been	be	AUX
ftr-328	480	42	dealing	deal	VERB
ftr-328	480	43	with	with	ADP
ftr-328	480	44	a	a	DET
ftr-328	480	45	very	very	ADV
ftr-328	480	46	resistant	resistant	ADJ
ftr-328	480	47	taxpayer	taxpayer	NOUN
ftr-328	480	48	,	,	PUNCT
ftr-328	480	49	he	he	PRON
ftr-328	480	50	will	will	AUX
ftr-328	480	51	have	have	VERB
ftr-328	480	52	one	one	NUM
ftr-328	480	53	sort	sort	NOUN
ftr-328	480	54	of	of	ADP
ftr-328	480	55	attitude	attitude	NOUN
ftr-328	480	56	,	,	PUNCT
ftr-328	480	57	but	but	CCONJ
ftr-328	480	58	if	if	SCONJ
ftr-328	480	59	the	the	DET
ftr-328	480	60	revenue	revenue	NOUN
ftr-328	480	61	agent	agent	NOUN
ftr-328	480	62	has	have	AUX
ftr-328	480	63	been	be	AUX
ftr-328	480	64	dealing	deal	VERB
ftr-328	480	65	with	with	ADP
ftr-328	480	66	a	a	DET
ftr-328	480	67	“	"	PUNCT
ftr-328	480	68	victim	victim	NOUN
ftr-328	480	69	”	"	PUNCT
ftr-328	480	70	who	who	PRON
ftr-328	480	71	gave	give	VERB
ftr-328	480	72	up	up	ADP
ftr-328	480	73	some	some	DET
ftr-328	480	74	“	"	PUNCT
ftr-328	480	75	absurd	absurd	ADJ
ftr-328	480	76	concession	concession	NOUN
ftr-328	480	77	,	,	PUNCT
ftr-328	480	78	”	"	PUNCT
ftr-328	480	79	he	he	PRON
ftr-328	480	80	will	will	AUX
ftr-328	480	81	have	have	VERB
ftr-328	480	82	quite	quite	DET
ftr-328	480	83	another	another	DET
ftr-328	480	84	attitude.128	attitude.128	NOUN
ftr-328	480	85	another	another	DET
ftr-328	480	86	example	example	NOUN
ftr-328	480	87	noted	note	VERB
ftr-328	480	88	by	by	ADP
ftr-328	480	89	mr	mr	PROPN
ftr-328	480	90	.	.	PROPN
ftr-328	480	91	miller	miller	PROPN
ftr-328	480	92	was	be	AUX
ftr-328	480	93	how	how	SCONJ
ftr-328	480	94	taxpayers	taxpayer	NOUN
ftr-328	480	95	affect	affect	VERB
ftr-328	480	96	one	one	NUM
ftr-328	480	97	another	another	DET
ftr-328	480	98	by	by	ADP
ftr-328	480	99	using	use	VERB
ftr-328	480	100	overworked	overwork	VERB
ftr-328	480	101	gimmicks.129	gimmicks.129	PROPN
ftr-328	480	102	the	the	DET
ftr-328	480	103	effect	effect	NOUN
ftr-328	480	104	of	of	ADP
ftr-328	480	105	these	these	DET
ftr-328	480	106	acts	act	NOUN
ftr-328	480	107	is	be	AUX
ftr-328	480	108	such	such	ADJ
ftr-328	480	109	that	that	SCONJ
ftr-328	480	110	we	we	PRON
ftr-328	480	111	should	should	AUX
ftr-328	480	112	realize	realize	VERB
ftr-328	480	113	that	that	SCONJ
ftr-328	480	114	“	"	PUNCT
ftr-328	480	115	most	most	ADJ
ftr-328	480	116	of	of	ADP
ftr-328	480	117	our	our	PRON
ftr-328	480	118	woes	woe	NOUN
ftr-328	480	119	are	be	AUX
ftr-328	480	120	brought	bring	VERB
ftr-328	480	121	upon	upon	SCONJ
ftr-328	480	122	us	we	PRON
ftr-328	480	123	not	not	PART
ftr-328	480	124	by	by	ADP
ftr-328	480	125	the	the	DET
ftr-328	480	126	original	original	ADJ
ftr-328	480	127	voluntary	voluntary	ADJ
ftr-328	480	128	acts	act	NOUN
ftr-328	480	129	of	of	ADP
ftr-328	480	130	congress	congress	PROPN
ftr-328	480	131	or	or	CCONJ
ftr-328	480	132	the	the	DET
ftr-328	480	133	dyspepsia	dyspepsia	NOUN
ftr-328	480	134	of	of	ADP
ftr-328	480	135	the	the	DET
ftr-328	480	136	revenue	revenue	NOUN
ftr-328	480	137	agent	agent	NOUN
ftr-328	480	138	,	,	PUNCT
ftr-328	480	139	but	but	CCONJ
ftr-328	480	140	as	as	ADP
ftr-328	480	141	the	the	DET
ftr-328	480	142	inevitable	inevitable	ADJ
ftr-328	480	143	result	result	NOUN
ftr-328	480	144	of	of	ADP
ftr-328	480	145	fellow	fellow	ADJ
ftr-328	480	146	taxpayers	taxpayer	NOUN
ftr-328	480	147	who	who	PRON
ftr-328	480	148	took	take	VERB
ftr-328	480	149	a	a	DET
ftr-328	480	150	good	good	ADJ
ftr-328	480	151	thing	thing	NOUN
ftr-328	480	152	too	too	ADV
ftr-328	480	153	far	far	ADV
ftr-328	480	154	.	.	PUNCT
ftr-328	480	155	.	.	PUNCT
ftr-328	480	156	.	.	PUNCT
ftr-328	481	1	.”130	.”130	PUNCT
ftr-328	482	1	mr	mr	PROPN
ftr-328	482	2	.	.	PROPN
ftr-328	482	3	miller	miller	PROPN
ftr-328	482	4	emphasized	emphasize	VERB
ftr-328	482	5	that	that	SCONJ
ftr-328	482	6	when	when	SCONJ
ftr-328	482	7	it	it	PRON
ftr-328	482	8	comes	come	VERB
ftr-328	482	9	to	to	ADP
ftr-328	482	10	“	"	PUNCT
ftr-328	482	11	pick[ing	pick[e	VERB
ftr-328	482	12	]	]	X
ftr-328	482	13	up	up	ADP
ftr-328	482	14	any	any	DET
ftr-328	482	15	part	part	NOUN
ftr-328	482	16	of	of	ADP
ftr-328	482	17	the	the	DET
ftr-328	482	18	tab	tab	NOUN
ftr-328	482	19	,	,	PUNCT
ftr-328	482	20	”	"	PUNCT
ftr-328	482	21	the	the	DET
ftr-328	482	22	“	"	PUNCT
ftr-328	482	23	government	government	NOUN
ftr-328	482	24	”	"	PUNCT
ftr-328	482	25	is	be	AUX
ftr-328	482	26	not	not	PART
ftr-328	482	27	a	a	DET
ftr-328	482	28	taxpayer.131	taxpayer.131	NOUN
ftr-328	482	29	there	there	PRON
ftr-328	482	30	are	be	VERB
ftr-328	482	31	no	no	DET
ftr-328	482	32	cases	case	NOUN
ftr-328	482	33	in	in	ADP
ftr-328	482	34	which	which	PRON
ftr-328	482	35	the	the	DET
ftr-328	482	36	government	government	NOUN
ftr-328	482	37	is	be	AUX
ftr-328	482	38	one	one	NUM
ftr-328	482	39	side	side	NOUN
ftr-328	482	40	with	with	ADP
ftr-328	482	41	all	all	DET
ftr-328	482	42	the	the	DET
ftr-328	482	43	taxpayers	taxpayer	NOUN
ftr-328	482	44	in	in	ADP
ftr-328	482	45	different	different	ADJ
ftr-328	482	46	situations	situation	NOUN
ftr-328	482	47	on	on	ADP
ftr-328	482	48	the	the	DET
ftr-328	482	49	other.132	other.132	NOUN
ftr-328	482	50	rather	rather	ADV
ftr-328	482	51	,	,	PUNCT
ftr-328	482	52	in	in	ADP
ftr-328	482	53	any	any	DET
ftr-328	482	54	case	case	NOUN
ftr-328	482	55	,	,	PUNCT
ftr-328	482	56	there	there	PRON
ftr-328	482	57	is	be	VERB
ftr-328	482	58	one	one	NUM
ftr-328	482	59	taxpayer	taxpayer	NOUN
ftr-328	482	60	on	on	ADP
ftr-328	482	61	one	one	NUM
ftr-328	482	62	side	side	NOUN
ftr-328	482	63	and	and	CCONJ
ftr-328	482	64	all	all	DET
ftr-328	482	65	the	the	DET
ftr-328	482	66	other	other	ADJ
ftr-328	482	67	taxpayers	taxpayer	NOUN
ftr-328	482	68	on	on	ADP
ftr-328	482	69	the	the	DET
ftr-328	482	70	other.133	other.133	NOUN
ftr-328	482	71	a	a	DET
ftr-328	482	72	“	"	PUNCT
ftr-328	482	73	victory	victory	NOUN
ftr-328	482	74	”	"	PUNCT
ftr-328	482	75	for	for	ADP
ftr-328	482	76	“	"	PUNCT
ftr-328	482	77	the	the	DET
ftr-328	482	78	taxpayers	taxpayer	NOUN
ftr-328	482	79	”	"	PUNCT
ftr-328	482	80	is	be	AUX
ftr-328	482	81	one	one	NUM
ftr-328	482	82	in	in	ADP
ftr-328	482	83	which	which	PRON
ftr-328	482	84	the	the	DET
ftr-328	482	85	tax	tax	NOUN
ftr-328	482	86	burden	burden	NOUN
ftr-328	482	87	is	be	AUX
ftr-328	482	88	to	to	PART
ftr-328	482	89	be	be	AUX
ftr-328	482	90	shared	share	VERB
ftr-328	482	91	equitably	equitably	ADV
ftr-328	482	92	;	;	PUNCT
ftr-328	482	93	a	a	DET
ftr-328	482	94	defeat	defeat	NOUN
ftr-328	482	95	is	be	AUX
ftr-328	482	96	one	one	NUM
ftr-328	482	97	in	in	ADP
ftr-328	482	98	which	which	PRON
ftr-328	482	99	“	"	PUNCT
ftr-328	482	100	one	one	NUM
ftr-328	482	101	class	class	NOUN
ftr-328	482	102	[	[	X
ftr-328	482	103	of	of	ADP
ftr-328	482	104	taxpayers	taxpayer	NOUN
ftr-328	482	105	]	]	PUNCT
ftr-328	482	106	is	be	AUX
ftr-328	482	107	going	go	VERB
ftr-328	482	108	to	to	PART
ftr-328	482	109	get	get	VERB
ftr-328	482	110	by	by	ADP
ftr-328	482	111	for	for	ADP
ftr-328	482	112	less	less	ADJ
ftr-328	482	113	.	.	PUNCT
ftr-328	482	114	”134	”134	PUNCT
ftr-328	483	1	norris	norris	PROPN
ftr-328	483	2	darrell	darrell	PROPN
ftr-328	483	3	phrased	phrase	VERB
ftr-328	483	4	his	his	PRON
ftr-328	483	5	conception	conception	NOUN
ftr-328	483	6	of	of	ADP
ftr-328	483	7	the	the	DET
ftr-328	483	8	special	special	ADJ
ftr-328	483	9	duties	duty	NOUN
ftr-328	483	10	of	of	ADP
ftr-328	483	11	a	a	DET
ftr-328	483	12	tax	tax	NOUN
ftr-328	483	13	lawyer	lawyer	NOUN
ftr-328	483	14	in	in	ADP
ftr-328	483	15	terms	term	NOUN
ftr-328	483	16	of	of	ADP
ftr-328	483	17	“	"	PUNCT
ftr-328	483	18	certain	certain	ADJ
ftr-328	483	19	social	social	ADJ
ftr-328	483	20	responsibilities	responsibility	NOUN
ftr-328	483	21	,	,	PUNCT
ftr-328	483	22	”	"	PUNCT
ftr-328	483	23	including	include	VERB
ftr-328	483	24	“	"	PUNCT
ftr-328	483	25	the	the	DET
ftr-328	483	26	duty	duty	NOUN
ftr-328	483	27	,	,	PUNCT
ftr-328	483	28	putting	put	VERB
ftr-328	483	29	it	it	PRON
ftr-328	483	30	baldly	baldly	ADV
ftr-328	483	31	,	,	PUNCT
ftr-328	483	32	to	to	PART
ftr-328	483	33	help	help	VERB
ftr-328	483	34	make	make	VERB
ftr-328	483	35	our	our	PRON
ftr-328	483	36	self	self	NOUN
ftr-328	483	37	-	-	PUNCT
ftr-328	483	38	assessing	assess	VERB
ftr-328	483	39	income	income	NOUN
ftr-328	483	40	tax	tax	NOUN
ftr-328	483	41	system	system	NOUN
ftr-328	483	42	work	work	NOUN
ftr-328	483	43	;	;	PUNCT
ftr-328	483	44	123	123	NUM
ftr-328	483	45	.	.	PUNCT
ftr-328	484	1	i	i	PRON
ftr-328	484	2	d.	d.	PROPN
ftr-328	484	3	at	at	ADP
ftr-328	484	4	1081	1081	NUM
ftr-328	484	5	.	.	PUNCT
ftr-328	485	1	124	124	NUM
ftr-328	485	2	.	.	PUNCT
ftr-328	486	1	miller	miller	PROPN
ftr-328	486	2	,	,	PUNCT
ftr-328	486	3	taxpayer	taxpayer	NOUN
ftr-328	486	4	’s	’s	PART
ftr-328	486	5	duty	duty	NOUN
ftr-328	486	6	,	,	PUNCT
ftr-328	486	7	supra	supra	PROPN
ftr-328	486	8	note	note	PROPN
ftr-328	486	9	68	68	NUM
ftr-328	486	10	,	,	PUNCT
ftr-328	486	11	at	at	ADP
ftr-328	486	12	2	2	NUM
ftr-328	486	13	.	.	NUM
ftr-328	486	14	125	125	NUM
ftr-328	486	15	.	.	PUNCT
ftr-328	487	1	i	i	PRON
ftr-328	487	2	d.	d.	PROPN
ftr-328	487	3	126	126	NUM
ftr-328	487	4	.	.	PUNCT
ftr-328	488	1	i	i	PRON
ftr-328	488	2	d.	d.	PROPN
ftr-328	488	3	127	127	NUM
ftr-328	488	4	.	.	PUNCT
ftr-328	489	1	i	i	PRON
ftr-328	489	2	d.	d.	PROPN
ftr-328	489	3	128	128	NUM
ftr-328	489	4	.	.	PUNCT
ftr-328	490	1	i	i	PRON
ftr-328	490	2	d.	d.	PROPN
ftr-328	490	3	129	129	NUM
ftr-328	490	4	.	.	PUNCT
ftr-328	491	1	miller	miller	PROPN
ftr-328	491	2	,	,	PUNCT
ftr-328	491	3	taxpayer	taxpayer	NOUN
ftr-328	491	4	’s	’s	PART
ftr-328	491	5	duty	duty	NOUN
ftr-328	491	6	,	,	PUNCT
ftr-328	491	7	supra	supra	PROPN
ftr-328	491	8	note	note	PROPN
ftr-328	491	9	68	68	NUM
ftr-328	491	10	,	,	PUNCT
ftr-328	491	11	at	at	ADP
ftr-328	491	12	3	3	NUM
ftr-328	491	13	.	.	NOUN
ftr-328	491	14	130	130	NUM
ftr-328	491	15	.	.	PUNCT
ftr-328	492	1	i	i	PRON
ftr-328	492	2	d.	d.	PROPN
ftr-328	492	3	at	at	ADP
ftr-328	492	4	5	5	NUM
ftr-328	492	5	.	.	PUNCT
ftr-328	492	6	131	131	NUM
ftr-328	492	7	.	.	PUNCT
ftr-328	493	1	i	i	PRON
ftr-328	493	2	d.	d.	PROPN
ftr-328	493	3	at	at	ADP
ftr-328	493	4	7	7	NUM
ftr-328	493	5	.	.	NUM
ftr-328	493	6	132	132	NUM
ftr-328	493	7	.	.	PUNCT
ftr-328	494	1	i	i	PRON
ftr-328	494	2	d.	d.	PROPN
ftr-328	494	3	at	at	ADP
ftr-328	494	4	6–7	6–7	NUM
ftr-328	494	5	.	.	PUNCT
ftr-328	494	6	133	133	NUM
ftr-328	494	7	.	.	PUNCT
ftr-328	495	1	i	i	PRON
ftr-328	495	2	d.	d.	PROPN
ftr-328	495	3	134	134	NUM
ftr-328	495	4	.	.	PUNCT
ftr-328	496	1	miller	miller	PROPN
ftr-328	496	2	,	,	PUNCT
ftr-328	496	3	taxpayer	taxpayer	NOUN
ftr-328	496	4	’s	’s	PART
ftr-328	496	5	duty	duty	NOUN
ftr-328	496	6	,	,	PUNCT
ftr-328	496	7	supra	supra	PROPN
ftr-328	496	8	note	note	PROPN
ftr-328	496	9	68	68	NUM
ftr-328	496	10	,	,	PUNCT
ftr-328	496	11	at	at	ADP
ftr-328	496	12	7	7	NUM
ftr-328	496	13	.	.	NOUN
ftr-328	496	14	2012	2012	NUM
ftr-328	496	15	]	]	PUNCT
ftr-328	496	16	legal	legal	ADJ
ftr-328	496	17	ethics	ethic	NOUN
ftr-328	496	18	and	and	CCONJ
ftr-328	496	19	federal	federal	ADJ
ftr-328	496	20	taxes	taxis	NOUN
ftr-328	496	21	21	21	NUM
ftr-328	496	22	and	and	CCONJ
ftr-328	496	23	the	the	DET
ftr-328	496	24	duty	duty	NOUN
ftr-328	496	25	.	.	PUNCT
ftr-328	496	26	.	.	PUNCT
ftr-328	496	27	.	.	PUNCT
ftr-328	497	1	to	to	PART
ftr-328	497	2	lend	lend	VERB
ftr-328	497	3	.	.	PUNCT
ftr-328	498	1	.	.	PUNCT
ftr-328	498	2	.	.	PUNCT
ftr-328	499	1	one	one	NUM
ftr-328	499	2	’s	’s	PART
ftr-328	499	3	special	special	ADJ
ftr-328	499	4	talents	talent	NOUN
ftr-328	499	5	and	and	CCONJ
ftr-328	499	6	experiences	experience	NOUN
ftr-328	499	7	to	to	ADP
ftr-328	499	8	.	.	PUNCT
ftr-328	499	9	.	.	PUNCT
ftr-328	499	10	.	.	PUNCT
ftr-328	500	1	improving	improve	VERB
ftr-328	500	2	that	that	DET
ftr-328	500	3	system	system	NOUN
ftr-328	500	4	in	in	ADP
ftr-328	500	5	the	the	DET
ftr-328	500	6	public	public	ADJ
ftr-328	500	7	interest	interest	NOUN
ftr-328	500	8	.	.	PUNCT
ftr-328	500	9	”135	”135	PUNCT
ftr-328	501	1	he	he	PRON
ftr-328	501	2	believed	believe	VERB
ftr-328	501	3	a	a	DET
ftr-328	501	4	tax	tax	NOUN
ftr-328	501	5	lawyer	lawyer	NOUN
ftr-328	501	6	has	have	VERB
ftr-328	501	7	a	a	DET
ftr-328	501	8	duty	duty	NOUN
ftr-328	501	9	to	to	ADP
ftr-328	501	10	his	his	PRON
ftr-328	501	11	client	client	NOUN
ftr-328	501	12	and	and	CCONJ
ftr-328	501	13	“	"	PUNCT
ftr-328	501	14	a	a	DET
ftr-328	501	15	duty	duty	NOUN
ftr-328	501	16	to	to	PART
ftr-328	501	17	live	live	VERB
ftr-328	501	18	up	up	ADP
ftr-328	501	19	to	to	ADP
ftr-328	501	20	his	his	PRON
ftr-328	501	21	professional	professional	ADJ
ftr-328	501	22	responsibility	responsibility	NOUN
ftr-328	501	23	.	.	PUNCT
ftr-328	501	24	”136	”136	PUNCT
ftr-328	501	25	echoing	echo	VERB
ftr-328	501	26	merle	merle	PROPN
ftr-328	501	27	h.	h.	PROPN
ftr-328	501	28	miller	miller	PROPN
ftr-328	501	29	,	,	PUNCT
ftr-328	501	30	mr	mr	PROPN
ftr-328	501	31	.	.	PROPN
ftr-328	501	32	darrell	darrell	PROPN
ftr-328	501	33	considered	consider	VERB
ftr-328	501	34	a	a	DET
ftr-328	501	35	large	large	ADJ
ftr-328	501	36	part	part	NOUN
ftr-328	501	37	of	of	ADP
ftr-328	501	38	this	this	DET
ftr-328	501	39	duty	duty	NOUN
ftr-328	501	40	to	to	PART
ftr-328	501	41	be	be	AUX
ftr-328	501	42	educating	educate	VERB
ftr-328	501	43	and	and	CCONJ
ftr-328	501	44	influencing	influence	VERB
ftr-328	501	45	clients	client	NOUN
ftr-328	501	46	to	to	PART
ftr-328	501	47	conduct	conduct	VERB
ftr-328	501	48	their	their	PRON
ftr-328	501	49	tax	tax	NOUN
ftr-328	501	50	affairs	affair	NOUN
ftr-328	501	51	“	"	PUNCT
ftr-328	501	52	as	as	ADV
ftr-328	501	53	honorably	honorably	ADV
ftr-328	501	54	and	and	CCONJ
ftr-328	501	55	ethically	ethically	ADV
ftr-328	501	56	as	as	SCONJ
ftr-328	501	57	the	the	DET
ftr-328	501	58	adviser	adviser	NOUN
ftr-328	501	59	would	would	AUX
ftr-328	501	60	himself	himself	PRON
ftr-328	501	61	act	act	VERB
ftr-328	501	62	under	under	ADP
ftr-328	501	63	similar	similar	ADJ
ftr-328	501	64	circumstances	circumstance	NOUN
ftr-328	501	65	.	.	PUNCT
ftr-328	501	66	”137	”137	PUNCT
ftr-328	502	1	he	he	PRON
ftr-328	502	2	believed	believe	VERB
ftr-328	502	3	this	this	PRON
ftr-328	502	4	was	be	AUX
ftr-328	502	5	necessary	necessary	ADJ
ftr-328	502	6	to	to	ADP
ftr-328	502	7	the	the	DET
ftr-328	502	8	success	success	NOUN
ftr-328	502	9	of	of	ADP
ftr-328	502	10	the	the	DET
ftr-328	502	11	voluntary	voluntary	ADJ
ftr-328	502	12	compliance	compliance	NOUN
ftr-328	502	13	system	system	NOUN
ftr-328	502	14	,	,	PUNCT
ftr-328	502	15	and	and	CCONJ
ftr-328	502	16	thus	thus	ADV
ftr-328	502	17	necessary	necessary	ADJ
ftr-328	502	18	to	to	PART
ftr-328	502	19	avoid	avoid	VERB
ftr-328	502	20	“	"	PUNCT
ftr-328	502	21	police	police	NOUN
ftr-328	502	22	state	state	NOUN
ftr-328	502	23	methods	method	NOUN
ftr-328	502	24	”	"	PUNCT
ftr-328	502	25	in	in	ADP
ftr-328	502	26	tax	tax	NOUN
ftr-328	502	27	collection.138	collection.138	PROPN
ftr-328	502	28	he	he	PRON
ftr-328	502	29	encouraged	encourage	VERB
ftr-328	502	30	tax	tax	NOUN
ftr-328	502	31	lawyers	lawyer	NOUN
ftr-328	502	32	to	to	PART
ftr-328	502	33	help	help	VERB
ftr-328	502	34	their	their	PRON
ftr-328	502	35	clients	client	NOUN
ftr-328	502	36	understand	understand	VERB
ftr-328	502	37	the	the	DET
ftr-328	502	38	“	"	PUNCT
ftr-328	502	39	public	public	ADJ
ftr-328	502	40	policy	policy	NOUN
ftr-328	502	41	reasons	reason	NOUN
ftr-328	502	42	underlying	underlie	VERB
ftr-328	502	43	the	the	DET
ftr-328	502	44	tax	tax	NOUN
ftr-328	502	45	rules	rule	NOUN
ftr-328	502	46	affecting	affect	VERB
ftr-328	502	47	them	they	PRON
ftr-328	502	48	.	.	PUNCT
ftr-328	502	49	”139	”139	PUNCT
ftr-328	503	1	he	he	PRON
ftr-328	503	2	thought	think	VERB
ftr-328	503	3	this	this	DET
ftr-328	503	4	encouragement	encouragement	NOUN
ftr-328	503	5	would	would	AUX
ftr-328	503	6	help	help	VERB
ftr-328	503	7	clients	client	NOUN
ftr-328	503	8	“	"	PUNCT
ftr-328	503	9	understand	understand	VERB
ftr-328	503	10	the	the	DET
ftr-328	503	11	moral	moral	ADJ
ftr-328	503	12	implications	implication	NOUN
ftr-328	503	13	of	of	ADP
ftr-328	503	14	what	what	PRON
ftr-328	503	15	they	they	PRON
ftr-328	503	16	do	do	AUX
ftr-328	503	17	,	,	PUNCT
ftr-328	503	18	”	"	PUNCT
ftr-328	503	19	and	and	CCONJ
ftr-328	503	20	develop	develop	VERB
ftr-328	503	21	more	more	ADV
ftr-328	503	22	farsighted	farsighted	ADJ
ftr-328	503	23	judgments	judgment	NOUN
ftr-328	503	24	on	on	ADP
ftr-328	503	25	tax	tax	NOUN
ftr-328	503	26	matters.140	matters.140	PROPN
ftr-328	503	27	he	he	PRON
ftr-328	503	28	argued	argue	VERB
ftr-328	503	29	that	that	SCONJ
ftr-328	503	30	“	"	PUNCT
ftr-328	503	31	ethical	ethical	ADJ
ftr-328	503	32	propriety	propriety	NOUN
ftr-328	503	33	and	and	CCONJ
ftr-328	503	34	legal	legal	ADJ
ftr-328	503	35	effectiveness	effectiveness	NOUN
ftr-328	503	36	in	in	ADP
ftr-328	503	37	tax	tax	NOUN
ftr-328	503	38	planning	planning	NOUN
ftr-328	503	39	often	often	ADV
ftr-328	503	40	shade	shade	VERB
ftr-328	503	41	into	into	ADP
ftr-328	503	42	each	each	DET
ftr-328	503	43	another	another	PRON
ftr-328	503	44	,	,	PUNCT
ftr-328	503	45	”	"	PUNCT
ftr-328	503	46	frequently	frequently	ADV
ftr-328	503	47	resulting	result	VERB
ftr-328	503	48	in	in	ADP
ftr-328	503	49	the	the	DET
ftr-328	503	50	ethically	ethically	ADV
ftr-328	503	51	questionable	questionable	ADJ
ftr-328	503	52	plan	plan	NOUN
ftr-328	503	53	being	be	AUX
ftr-328	503	54	also	also	ADV
ftr-328	503	55	practically	practically	ADV
ftr-328	503	56	questionable.141	questionable.141	ADV
ftr-328	503	57	mr	mr	PROPN
ftr-328	503	58	.	.	PROPN
ftr-328	503	59	darrell	darrell	PROPN
ftr-328	503	60	charged	charge	VERB
ftr-328	503	61	each	each	DET
ftr-328	503	62	tax	tax	NOUN
ftr-328	503	63	lawyer	lawyer	NOUN
ftr-328	503	64	with	with	ADP
ftr-328	503	65	“	"	PUNCT
ftr-328	503	66	a	a	DET
ftr-328	503	67	further	further	ADJ
ftr-328	503	68	duty	duty	NOUN
ftr-328	503	69	,	,	PUNCT
ftr-328	503	70	namely	namely	ADV
ftr-328	503	71	,	,	PUNCT
ftr-328	503	72	a	a	DET
ftr-328	503	73	duty	duty	NOUN
ftr-328	503	74	to	to	PART
ftr-328	503	75	do	do	AUX
ftr-328	503	76	what	what	PRON
ftr-328	503	77	he	he	PRON
ftr-328	503	78	can	can	AUX
ftr-328	503	79	to	to	PART
ftr-328	503	80	help	help	VERB
ftr-328	503	81	make	make	VERB
ftr-328	503	82	the	the	DET
ftr-328	503	83	tax	tax	NOUN
ftr-328	503	84	law	law	NOUN
ftr-328	503	85	more	more	ADV
ftr-328	503	86	fair	fair	ADJ
ftr-328	503	87	,	,	PUNCT
ftr-328	503	88	practical	practical	ADJ
ftr-328	503	89	and	and	CCONJ
ftr-328	503	90	equitable	equitable	ADJ
ftr-328	503	91	and	and	CCONJ
ftr-328	503	92	to	to	PART
ftr-328	503	93	improve	improve	VERB
ftr-328	503	94	its	its	PRON
ftr-328	503	95	administration	administration	NOUN
ftr-328	503	96	.	.	PUNCT
ftr-328	504	1	”142	”142	PUNCT
ftr-328	504	2	he	he	PRON
ftr-328	504	3	encouraged	encourage	VERB
ftr-328	504	4	each	each	DET
ftr-328	504	5	tax	tax	NOUN
ftr-328	504	6	lawyer	lawyer	NOUN
ftr-328	504	7	to	to	PART
ftr-328	504	8	“	"	PUNCT
ftr-328	504	9	speak	speak	VERB
ftr-328	504	10	out	out	ADP
ftr-328	504	11	as	as	ADP
ftr-328	504	12	a	a	DET
ftr-328	504	13	citizen	citizen	NOUN
ftr-328	504	14	,	,	PUNCT
ftr-328	504	15	”	"	PUNCT
ftr-328	504	16	using	use	VERB
ftr-328	504	17	his	his	PRON
ftr-328	504	18	expertise	expertise	NOUN
ftr-328	504	19	to	to	PART
ftr-328	504	20	improve	improve	VERB
ftr-328	504	21	the	the	DET
ftr-328	504	22	tax	tax	NOUN
ftr-328	504	23	system	system	NOUN
ftr-328	504	24	,	,	PUNCT
ftr-328	504	25	“	"	PUNCT
ftr-328	504	26	whatever	whatever	PRON
ftr-328	504	27	the	the	DET
ftr-328	504	28	immediate	immediate	ADJ
ftr-328	504	29	effect	effect	NOUN
ftr-328	504	30	upon	upon	SCONJ
ftr-328	504	31	his	his	PRON
ftr-328	504	32	client	client	NOUN
ftr-328	504	33	’s	’s	PART
ftr-328	504	34	pocketbook	pocketbook	NOUN
ftr-328	504	35	may	may	AUX
ftr-328	504	36	be	be	AUX
ftr-328	504	37	.	.	PUNCT
ftr-328	504	38	”143	”143	NOUN
ftr-328	504	39	while	while	SCONJ
ftr-328	504	40	emphasizing	emphasize	VERB
ftr-328	504	41	that	that	SCONJ
ftr-328	504	42	the	the	DET
ftr-328	504	43	lawyer	lawyer	NOUN
ftr-328	504	44	advocating	advocate	VERB
ftr-328	504	45	for	for	ADP
ftr-328	504	46	change	change	NOUN
ftr-328	504	47	in	in	ADP
ftr-328	504	48	the	the	DET
ftr-328	504	49	system	system	NOUN
ftr-328	504	50	was	be	AUX
ftr-328	504	51	not	not	PART
ftr-328	504	52	working	work	VERB
ftr-328	504	53	on	on	ADP
ftr-328	504	54	behalf	behalf	NOUN
ftr-328	504	55	of	of	ADP
ftr-328	504	56	a	a	DET
ftr-328	504	57	client	client	NOUN
ftr-328	504	58	,	,	PUNCT
ftr-328	504	59	he	he	PRON
ftr-328	504	60	pointed	point	VERB
ftr-328	504	61	out	out	ADP
ftr-328	504	62	that	that	SCONJ
ftr-328	504	63	“	"	PUNCT
ftr-328	504	64	clients	client	NOUN
ftr-328	504	65	usually	usually	ADV
ftr-328	504	66	understand	understand	VERB
ftr-328	504	67	this	this	PRON
ftr-328	504	68	”	"	PUNCT
ftr-328	504	69	and	and	CCONJ
ftr-328	504	70	respect	respect	VERB
ftr-328	504	71	it.144	it.144	PROPN
ftr-328	504	72	he	he	PRON
ftr-328	504	73	did	do	AUX
ftr-328	504	74	not	not	PART
ftr-328	504	75	consider	consider	VERB
ftr-328	504	76	the	the	DET
ftr-328	504	77	duty	duty	NOUN
ftr-328	504	78	to	to	PART
ftr-328	504	79	work	work	VERB
ftr-328	504	80	to	to	PART
ftr-328	504	81	improve	improve	VERB
ftr-328	504	82	the	the	DET
ftr-328	504	83	system	system	NOUN
ftr-328	504	84	(	(	PUNCT
ftr-328	504	85	even	even	ADV
ftr-328	504	86	with	with	ADP
ftr-328	504	87	a	a	DET
ftr-328	504	88	cost	cost	NOUN
ftr-328	504	89	to	to	ADP
ftr-328	504	90	the	the	DET
ftr-328	504	91	client	client	NOUN
ftr-328	504	92	)	)	PUNCT
ftr-328	504	93	to	to	PART
ftr-328	504	94	be	be	AUX
ftr-328	504	95	inconsistent	inconsistent	ADJ
ftr-328	504	96	with	with	ADP
ftr-328	504	97	the	the	DET
ftr-328	504	98	duty	duty	NOUN
ftr-328	504	99	to	to	PART
ftr-328	504	100	give	give	VERB
ftr-328	504	101	“	"	PUNCT
ftr-328	504	102	full	full	ADJ
ftr-328	504	103	devotion	devotion	NOUN
ftr-328	504	104	”	"	PUNCT
ftr-328	504	105	to	to	ADP
ftr-328	504	106	his	his	PRON
ftr-328	504	107	client.145	client.145	NOUN
ftr-328	504	108	even	even	ADV
ftr-328	504	109	as	as	SCONJ
ftr-328	504	110	mr	mr	PROPN
ftr-328	504	111	.	.	PROPN
ftr-328	504	112	darrell	darrell	PROPN
ftr-328	504	113	affirmed	affirm	VERB
ftr-328	504	114	that	that	SCONJ
ftr-328	504	115	a	a	DET
ftr-328	504	116	tax	tax	NOUN
ftr-328	504	117	client	client	NOUN
ftr-328	504	118	facing	face	VERB
ftr-328	504	119	the	the	DET
ftr-328	504	120	treasury	treasury	PROPN
ftr-328	504	121	department	department	PROPN
ftr-328	504	122	as	as	SCONJ
ftr-328	504	123	his	his	PRON
ftr-328	504	124	adversary	adversary	NOUN
ftr-328	504	125	is	be	AUX
ftr-328	504	126	entitled	entitle	VERB
ftr-328	504	127	to	to	PART
ftr-328	504	128	expect	expect	VERB
ftr-328	504	129	the	the	DET
ftr-328	504	130	same	same	ADJ
ftr-328	504	131	from	from	ADP
ftr-328	504	132	his	his	PRON
ftr-328	504	133	lawyer	lawyer	NOUN
ftr-328	504	134	as	as	ADP
ftr-328	504	135	135	135	NUM
ftr-328	504	136	.	.	PUNCT
ftr-328	505	1	darrell	darrell	PROPN
ftr-328	505	2	,	,	PUNCT
ftr-328	505	3	propriety	propriety	NOUN
ftr-328	505	4	in	in	ADP
ftr-328	505	5	tax	tax	NOUN
ftr-328	505	6	practice	practice	NOUN
ftr-328	505	7	,	,	PUNCT
ftr-328	505	8	supra	supra	PROPN
ftr-328	505	9	note	note	PROPN
ftr-328	505	10	82	82	NUM
ftr-328	505	11	,	,	PUNCT
ftr-328	505	12	at	at	ADP
ftr-328	505	13	2	2	NUM
ftr-328	505	14	.	.	NOUN
ftr-328	505	15	136	136	NUM
ftr-328	505	16	.	.	PUNCT
ftr-328	506	1	bittker	bittker	NOUN
ftr-328	506	2	,	,	PUNCT
ftr-328	506	3	professional	professional	ADJ
ftr-328	506	4	responsibility	responsibility	NOUN
ftr-328	506	5	,	,	PUNCT
ftr-328	506	6	supra	supra	PROPN
ftr-328	506	7	note	note	PROPN
ftr-328	506	8	23	23	NUM
ftr-328	506	9	,	,	PUNCT
ftr-328	506	10	at	at	ADP
ftr-328	506	11	95	95	NUM
ftr-328	506	12	.	.	PUNCT
ftr-328	507	1	this	this	DET
ftr-328	507	2	chapter	chapter	NOUN
ftr-328	507	3	of	of	ADP
ftr-328	507	4	professor	professor	PROPN
ftr-328	507	5	bittker	bittker	PROPN
ftr-328	507	6	’s	’s	PART
ftr-328	507	7	book	book	NOUN
ftr-328	507	8	was	be	AUX
ftr-328	507	9	a	a	DET
ftr-328	507	10	transcription	transcription	NOUN
ftr-328	507	11	of	of	ADP
ftr-328	507	12	the	the	DET
ftr-328	507	13	first	first	ADJ
ftr-328	507	14	in	in	ADP
ftr-328	507	15	a	a	DET
ftr-328	507	16	series	series	NOUN
ftr-328	507	17	of	of	ADP
ftr-328	507	18	five	five	NUM
ftr-328	507	19	talks	talk	NOUN
ftr-328	507	20	on	on	ADP
ftr-328	507	21	“	"	PUNCT
ftr-328	507	22	lawyers	lawyer	NOUN
ftr-328	507	23	’	'	PUNCT
ftr-328	507	24	problems	problem	NOUN
ftr-328	507	25	of	of	ADP
ftr-328	507	26	conscience	conscience	NOUN
ftr-328	507	27	,	,	PUNCT
ftr-328	507	28	”	"	PUNCT
ftr-328	507	29	sponsored	sponsor	VERB
ftr-328	507	30	by	by	ADP
ftr-328	507	31	the	the	DET
ftr-328	507	32	harvard	harvard	PROPN
ftr-328	507	33	student	student	PROPN
ftr-328	507	34	bar	bar	PROPN
ftr-328	507	35	association	association	NOUN
ftr-328	507	36	,	,	PUNCT
ftr-328	507	37	in	in	ADP
ftr-328	507	38	which	which	PRON
ftr-328	507	39	mr	mr	PROPN
ftr-328	507	40	.	.	PROPN
ftr-328	507	41	darrell	darrell	PROPN
ftr-328	507	42	gave	give	VERB
ftr-328	507	43	a	a	DET
ftr-328	507	44	talk	talk	NOUN
ftr-328	507	45	entitled	entitle	VERB
ftr-328	507	46	“	"	PUNCT
ftr-328	507	47	responsibilities	responsibility	NOUN
ftr-328	507	48	of	of	ADP
ftr-328	507	49	the	the	DET
ftr-328	507	50	lawyer	lawyer	NOUN
ftr-328	507	51	in	in	ADP
ftr-328	507	52	tax	tax	NOUN
ftr-328	507	53	practice	practice	NOUN
ftr-328	507	54	.	.	PUNCT
ftr-328	507	55	”	"	PUNCT
ftr-328	508	1	i	i	PRON
ftr-328	508	2	d.	d.	VERB
ftr-328	508	3	at	at	ADP
ftr-328	508	4	87	87	NUM
ftr-328	508	5	.	.	PUNCT
ftr-328	509	1	137	137	NUM
ftr-328	509	2	.	.	PUNCT
ftr-328	510	1	darrell	darrell	PROPN
ftr-328	510	2	,	,	PUNCT
ftr-328	510	3	propriety	propriety	NOUN
ftr-328	510	4	in	in	ADP
ftr-328	510	5	tax	tax	NOUN
ftr-328	510	6	practice	practice	NOUN
ftr-328	510	7	,	,	PUNCT
ftr-328	510	8	supra	supra	PROPN
ftr-328	510	9	note	note	PROPN
ftr-328	510	10	82	82	NUM
ftr-328	510	11	,	,	PUNCT
ftr-328	510	12	at	at	ADP
ftr-328	510	13	23	23	NUM
ftr-328	510	14	.	.	PUNCT
ftr-328	510	15	138	138	NUM
ftr-328	510	16	.	.	PUNCT
ftr-328	511	1	i	i	PRON
ftr-328	511	2	d.	d.	PROPN
ftr-328	511	3	139	139	NUM
ftr-328	511	4	.	.	PUNCT
ftr-328	512	1	bittker	bittker	PROPN
ftr-328	512	2	,	,	PUNCT
ftr-328	512	3	professional	professional	ADJ
ftr-328	512	4	responsibility	responsibility	NOUN
ftr-328	512	5	,	,	PUNCT
ftr-328	512	6	supra	supra	PROPN
ftr-328	512	7	note	note	PROPN
ftr-328	512	8	23	23	NUM
ftr-328	512	9	,	,	PUNCT
ftr-328	512	10	at	at	ADP
ftr-328	512	11	101	101	NUM
ftr-328	512	12	.	.	PUNCT
ftr-328	512	13	140	140	NUM
ftr-328	512	14	.	.	PUNCT
ftr-328	513	1	i	i	PRON
ftr-328	513	2	d.	d.	PROPN
ftr-328	513	3	141	141	NUM
ftr-328	513	4	.	.	PUNCT
ftr-328	514	1	i	i	PRON
ftr-328	514	2	d.	d.	PROPN
ftr-328	514	3	142	142	NUM
ftr-328	514	4	.	.	PUNCT
ftr-328	515	1	darrell	darrell	PROPN
ftr-328	515	2	,	,	PUNCT
ftr-328	515	3	propriety	propriety	NOUN
ftr-328	515	4	in	in	ADP
ftr-328	515	5	tax	tax	NOUN
ftr-328	515	6	practice	practice	NOUN
ftr-328	515	7	,	,	PUNCT
ftr-328	515	8	supra	supra	PROPN
ftr-328	515	9	note	note	PROPN
ftr-328	515	10	82	82	NUM
ftr-328	515	11	,	,	PUNCT
ftr-328	515	12	at	at	ADP
ftr-328	515	13	24	24	NUM
ftr-328	515	14	.	.	PUNCT
ftr-328	516	1	143	143	NUM
ftr-328	516	2	.	.	PUNCT
ftr-328	516	3	bittker	bittker	PROPN
ftr-328	516	4	,	,	PUNCT
ftr-328	516	5	professional	professional	ADJ
ftr-328	516	6	responsibility	responsibility	NOUN
ftr-328	516	7	,	,	PUNCT
ftr-328	516	8	supra	supra	PROPN
ftr-328	516	9	note	note	PROPN
ftr-328	516	10	23	23	NUM
ftr-328	516	11	,	,	PUNCT
ftr-328	516	12	at	at	ADP
ftr-328	516	13	102	102	NUM
ftr-328	516	14	.	.	PUNCT
ftr-328	517	1	144	144	NUM
ftr-328	517	2	.	.	PUNCT
ftr-328	518	1	i	i	PRON
ftr-328	518	2	d.	d.	PROPN
ftr-328	518	3	at	at	ADP
ftr-328	518	4	102	102	NUM
ftr-328	518	5	,	,	PUNCT
ftr-328	518	6	103	103	NUM
ftr-328	518	7	.	.	X
ftr-328	518	8	145	145	NUM
ftr-328	518	9	.	.	PUNCT
ftr-328	519	1	darrell	darrell	PROPN
ftr-328	519	2	,	,	PUNCT
ftr-328	519	3	propriety	propriety	NOUN
ftr-328	519	4	in	in	ADP
ftr-328	519	5	tax	tax	NOUN
ftr-328	519	6	practice	practice	NOUN
ftr-328	519	7	,	,	PUNCT
ftr-328	519	8	supra	supra	PROPN
ftr-328	519	9	note	note	PROPN
ftr-328	519	10	82	82	NUM
ftr-328	519	11	,	,	PUNCT
ftr-328	519	12	at	at	ADP
ftr-328	519	13	22	22	NUM
ftr-328	519	14	.	.	PUNCT
ftr-328	520	1	22	22	NUM
ftr-328	520	2	florida	florida	PROPN
ftr-328	520	3	tax	tax	NOUN
ftr-328	520	4	review	review	NOUN
ftr-328	520	5	[	[	X
ftr-328	520	6	vol	vol	NOUN
ftr-328	520	7	.	.	PUNCT
ftr-328	521	1	12:1	12:1	NUM
ftr-328	521	2	a	a	DET
ftr-328	521	3	criminal	criminal	ADJ
ftr-328	521	4	defendant	defendant	NOUN
ftr-328	521	5	facing	face	VERB
ftr-328	521	6	prosecution	prosecution	NOUN
ftr-328	521	7	,	,	PUNCT
ftr-328	521	8	he	he	PRON
ftr-328	521	9	expressed	express	VERB
ftr-328	521	10	uncertainty	uncertainty	NOUN
ftr-328	521	11	about	about	ADP
ftr-328	521	12	“	"	PUNCT
ftr-328	521	13	everyday	everyday	ADJ
ftr-328	521	14	administrative	administrative	ADJ
ftr-328	521	15	tax	tax	NOUN
ftr-328	521	16	practice	practice	NOUN
ftr-328	521	17	.	.	PUNCT
ftr-328	521	18	”146	”146	PUNCT
ftr-328	522	1	he	he	PRON
ftr-328	522	2	described	describe	VERB
ftr-328	522	3	this	this	DET
ftr-328	522	4	situation	situation	NOUN
ftr-328	522	5	as	as	ADP
ftr-328	522	6	“	"	PUNCT
ftr-328	522	7	perplexing	perplexing	ADJ
ftr-328	522	8	,	,	PUNCT
ftr-328	522	9	and	and	CCONJ
ftr-328	522	10	one	one	NUM
ftr-328	522	11	the	the	DET
ftr-328	522	12	area	area	NOUN
ftr-328	522	13	is	be	AUX
ftr-328	522	14	especially	especially	ADV
ftr-328	522	15	in	in	ADP
ftr-328	522	16	need	need	NOUN
ftr-328	522	17	of	of	ADP
ftr-328	522	18	further	further	ADJ
ftr-328	522	19	study	study	NOUN
ftr-328	522	20	and	and	CCONJ
ftr-328	522	21	clarification	clarification	NOUN
ftr-328	522	22	,	,	PUNCT
ftr-328	522	23	”	"	PUNCT
ftr-328	522	24	specifically	specifically	ADV
ftr-328	522	25	the	the	DET
ftr-328	522	26	question	question	NOUN
ftr-328	522	27	of	of	ADP
ftr-328	522	28	whether	whether	SCONJ
ftr-328	522	29	the	the	DET
ftr-328	522	30	tax	tax	NOUN
ftr-328	522	31	lawyer	lawyer	NOUN
ftr-328	522	32	owed	owe	VERB
ftr-328	522	33	greater	great	ADJ
ftr-328	522	34	or	or	CCONJ
ftr-328	522	35	lesser	less	ADJ
ftr-328	522	36	duties	duty	NOUN
ftr-328	522	37	to	to	ADP
ftr-328	522	38	the	the	DET
ftr-328	522	39	treasury	treasury	PROPN
ftr-328	522	40	department	department	PROPN
ftr-328	522	41	than	than	SCONJ
ftr-328	522	42	he	he	PRON
ftr-328	522	43	would	would	AUX
ftr-328	522	44	a	a	DET
ftr-328	522	45	court.147	court.147	NOUN
ftr-328	522	46	mr	mr	PROPN
ftr-328	522	47	.	.	PROPN
ftr-328	522	48	darrell	darrell	PROPN
ftr-328	522	49	expressed	express	VERB
ftr-328	522	50	doubts	doubt	NOUN
ftr-328	522	51	about	about	ADP
ftr-328	522	52	the	the	DET
ftr-328	522	53	possibilities	possibility	NOUN
ftr-328	522	54	of	of	ADP
ftr-328	522	55	a	a	DET
ftr-328	522	56	neat	neat	ADJ
ftr-328	522	57	and	and	CCONJ
ftr-328	522	58	categorical	categorical	ADJ
ftr-328	522	59	resolution	resolution	NOUN
ftr-328	522	60	of	of	ADP
ftr-328	522	61	this	this	DET
ftr-328	522	62	particular	particular	ADJ
ftr-328	522	63	issue	issue	NOUN
ftr-328	522	64	,	,	PUNCT
ftr-328	522	65	but	but	CCONJ
ftr-328	522	66	had	have	VERB
ftr-328	522	67	no	no	DET
ftr-328	522	68	doubts	doubt	NOUN
ftr-328	522	69	that	that	SCONJ
ftr-328	522	70	tax	tax	NOUN
ftr-328	522	71	lawyers	lawyer	NOUN
ftr-328	522	72	had	have	AUX
ftr-328	522	73	social	social	ADJ
ftr-328	522	74	responsibilities	responsibility	NOUN
ftr-328	522	75	to	to	PART
ftr-328	522	76	educate	educate	VERB
ftr-328	522	77	their	their	PRON
ftr-328	522	78	clients	client	NOUN
ftr-328	522	79	on	on	ADP
ftr-328	522	80	the	the	DET
ftr-328	522	81	importance	importance	NOUN
ftr-328	522	82	of	of	ADP
ftr-328	522	83	ethics	ethic	NOUN
ftr-328	522	84	in	in	ADP
ftr-328	522	85	the	the	DET
ftr-328	522	86	voluntary	voluntary	ADJ
ftr-328	522	87	compliance	compliance	NOUN
ftr-328	522	88	system	system	NOUN
ftr-328	522	89	,	,	PUNCT
ftr-328	522	90	as	as	ADV
ftr-328	522	91	well	well	ADV
ftr-328	522	92	as	as	ADP
ftr-328	522	93	being	be	AUX
ftr-328	522	94	involved	involve	VERB
ftr-328	522	95	in	in	ADP
ftr-328	522	96	other	other	ADJ
ftr-328	522	97	ways	way	NOUN
ftr-328	522	98	to	to	PART
ftr-328	522	99	improve	improve	VERB
ftr-328	522	100	the	the	DET
ftr-328	522	101	system	system	NOUN
ftr-328	522	102	.	.	PUNCT
ftr-328	523	1	even	even	ADV
ftr-328	523	2	among	among	ADP
ftr-328	523	3	those	those	DET
ftr-328	523	4	writers	writer	NOUN
ftr-328	523	5	who	who	PRON
ftr-328	523	6	did	do	AUX
ftr-328	523	7	not	not	PART
ftr-328	523	8	directly	directly	ADV
ftr-328	523	9	address	address	VERB
ftr-328	523	10	the	the	DET
ftr-328	523	11	theoretical	theoretical	ADJ
ftr-328	523	12	aspects	aspect	NOUN
ftr-328	523	13	of	of	ADP
ftr-328	523	14	a	a	DET
ftr-328	523	15	general	general	ADJ
ftr-328	523	16	duty	duty	NOUN
ftr-328	523	17	to	to	ADP
ftr-328	523	18	the	the	DET
ftr-328	523	19	system	system	NOUN
ftr-328	523	20	,	,	PUNCT
ftr-328	523	21	there	there	PRON
ftr-328	523	22	were	be	VERB
ftr-328	523	23	several	several	ADJ
ftr-328	523	24	who	who	PRON
ftr-328	523	25	,	,	PUNCT
ftr-328	523	26	like	like	ADP
ftr-328	523	27	merle	merle	PROPN
ftr-328	523	28	h.	h.	PROPN
ftr-328	523	29	miller	miller	PROPN
ftr-328	523	30	and	and	CCONJ
ftr-328	523	31	norris	norris	PROPN
ftr-328	523	32	darrell	darrell	PROPN
ftr-328	523	33	,	,	PUNCT
ftr-328	523	34	insisted	insist	VERB
ftr-328	523	35	on	on	ADP
ftr-328	523	36	the	the	DET
ftr-328	523	37	duty	duty	NOUN
ftr-328	523	38	to	to	PART
ftr-328	523	39	educate	educate	VERB
ftr-328	523	40	clients	client	NOUN
ftr-328	523	41	on	on	ADP
ftr-328	523	42	the	the	DET
ftr-328	523	43	ethics	ethic	NOUN
ftr-328	523	44	of	of	ADP
ftr-328	523	45	tax	tax	NOUN
ftr-328	523	46	compliance	compliance	NOUN
ftr-328	523	47	and	and	CCONJ
ftr-328	523	48	the	the	DET
ftr-328	523	49	duty	duty	NOUN
ftr-328	523	50	to	to	PART
ftr-328	523	51	avoid	avoid	VERB
ftr-328	523	52	characterizing	characterize	VERB
ftr-328	523	53	the	the	DET
ftr-328	523	54	irs	irs	PROPN
ftr-328	523	55	as	as	ADP
ftr-328	523	56	an	an	DET
ftr-328	523	57	unreasonable	unreasonable	ADJ
ftr-328	523	58	adversary	adversary	NOUN
ftr-328	523	59	applying	apply	VERB
ftr-328	523	60	arbitrary	arbitrary	ADJ
ftr-328	523	61	rules	rule	NOUN
ftr-328	523	62	.	.	PUNCT
ftr-328	524	1	agreement	agreement	NOUN
ftr-328	524	2	on	on	ADP
ftr-328	524	3	this	this	DET
ftr-328	524	4	specific	specific	ADJ
ftr-328	524	5	duty	duty	NOUN
ftr-328	524	6	to	to	ADP
ftr-328	524	7	the	the	DET
ftr-328	524	8	system	system	NOUN
ftr-328	524	9	was	be	AUX
ftr-328	524	10	voiced	voice	VERB
ftr-328	524	11	by	by	ADP
ftr-328	524	12	boston	boston	PROPN
ftr-328	524	13	tax	tax	PROPN
ftr-328	524	14	lawyer	lawyer	PROPN
ftr-328	524	15	h.	h.	PROPN
ftr-328	524	16	brian	brian	PROPN
ftr-328	524	17	holland	holland	PROPN
ftr-328	524	18	(	(	PUNCT
ftr-328	524	19	ropes	rope	NOUN
ftr-328	524	20	and	and	CCONJ
ftr-328	524	21	gray),148	gray),148	PROPN
ftr-328	524	22	regional	regional	ADJ
ftr-328	524	23	commissioner	commissioner	NOUN
ftr-328	524	24	of	of	ADP
ftr-328	524	25	revenue	revenue	PROPN
ftr-328	524	26	dean	dean	PROPN
ftr-328	524	27	j.	j.	PROPN
ftr-328	524	28	barron,149	barron,149	PROPN
ftr-328	524	29	mortimer	mortimer	PROPN
ftr-328	524	30	m.	m.	PROPN
ftr-328	524	31	caplin,150	caplin,150	PROPN
ftr-328	524	32	and	and	CCONJ
ftr-328	524	33	robert	robert	PROPN
ftr-328	524	34	n.	n.	PROPN
ftr-328	524	35	miller.151	miller.151	PROPN
ftr-328	524	36	like	like	ADP
ftr-328	524	37	mr	mr	PROPN
ftr-328	524	38	.	.	PROPN
ftr-328	524	39	darrell	darrell	PROPN
ftr-328	524	40	,	,	PUNCT
ftr-328	524	41	professor	professor	PROPN
ftr-328	524	42	boris	boris	PROPN
ftr-328	524	43	i.	i.	PROPN
ftr-328	524	44	bittker	bittker	PROPN
ftr-328	524	45	made	make	VERB
ftr-328	524	46	clear	clear	ADJ
ftr-328	524	47	that	that	SCONJ
ftr-328	524	48	he	he	PRON
ftr-328	524	49	considered	consider	VERB
ftr-328	524	50	a	a	DET
ftr-328	524	51	tax	tax	NOUN
ftr-328	524	52	client	client	NOUN
ftr-328	524	53	and	and	CCONJ
ftr-328	524	54	a	a	DET
ftr-328	524	55	criminal	criminal	ADJ
ftr-328	524	56	defense	defense	NOUN
ftr-328	524	57	client	client	NOUN
ftr-328	524	58	to	to	PART
ftr-328	524	59	be	be	AUX
ftr-328	524	60	in	in	ADP
ftr-328	524	61	the	the	DET
ftr-328	524	62	same	same	ADJ
ftr-328	524	63	situation	situation	NOUN
ftr-328	524	64	—	—	PUNCT
ftr-328	524	65	having	have	VERB
ftr-328	524	66	the	the	DET
ftr-328	524	67	government	government	NOUN
ftr-328	524	68	as	as	ADP
ftr-328	524	69	an	an	DET
ftr-328	524	70	adversary	adversary	NOUN
ftr-328	524	71	and	and	CCONJ
ftr-328	524	72	a	a	DET
ftr-328	524	73	lawyer	lawyer	NOUN
ftr-328	524	74	who	who	PRON
ftr-328	524	75	should	should	AUX
ftr-328	524	76	be	be	AUX
ftr-328	524	77	devoted	devote	VERB
ftr-328	524	78	to	to	PART
ftr-328	524	79	him.152	him.152	VERB
ftr-328	524	80	he	he	PRON
ftr-328	524	81	did	do	AUX
ftr-328	524	82	not	not	PART
ftr-328	524	83	think	think	VERB
ftr-328	524	84	that	that	SCONJ
ftr-328	524	85	tax	tax	NOUN
ftr-328	524	86	practice	practice	NOUN
ftr-328	524	87	was	be	AUX
ftr-328	524	88	special	special	ADJ
ftr-328	524	89	as	as	ADP
ftr-328	524	90	a	a	DET
ftr-328	524	91	consequence	consequence	NOUN
ftr-328	524	92	of	of	ADP
ftr-328	524	93	the	the	DET
ftr-328	524	94	government	government	NOUN
ftr-328	524	95	being	be	AUX
ftr-328	524	96	on	on	ADP
ftr-328	524	97	the	the	DET
ftr-328	524	98	other	other	ADJ
ftr-328	524	99	side	side	NOUN
ftr-328	524	100	.	.	PUNCT
ftr-328	525	1	nor	nor	CCONJ
ftr-328	525	2	did	do	AUX
ftr-328	525	3	he	he	PRON
ftr-328	525	4	think	think	VERB
ftr-328	525	5	that	that	SCONJ
ftr-328	525	6	being	be	AUX
ftr-328	525	7	a	a	DET
ftr-328	525	8	member	member	NOUN
ftr-328	525	9	of	of	ADP
ftr-328	525	10	the	the	DET
ftr-328	525	11	treasury	treasury	NOUN
ftr-328	525	12	bar	bar	NOUN
ftr-328	525	13	should	should	AUX
ftr-328	525	14	dilute	dilute	VERB
ftr-328	525	15	a	a	DET
ftr-328	525	16	lawyer	lawyer	NOUN
ftr-328	525	17	’s	’s	PART
ftr-328	525	18	obligation	obligation	NOUN
ftr-328	525	19	to	to	ADP
ftr-328	525	20	his	his	PRON
ftr-328	525	21	client.153	client.153	NOUN
ftr-328	525	22	on	on	ADP
ftr-328	525	23	the	the	DET
ftr-328	525	24	contrary	contrary	NOUN
ftr-328	525	25	,	,	PUNCT
ftr-328	525	26	he	he	PRON
ftr-328	525	27	suggested	suggest	VERB
ftr-328	525	28	it	it	PRON
ftr-328	525	29	was	be	AUX
ftr-328	525	30	all	all	DET
ftr-328	525	31	the	the	DET
ftr-328	525	32	more	more	ADV
ftr-328	525	33	important	important	ADJ
ftr-328	525	34	to	to	PART
ftr-328	525	35	be	be	AUX
ftr-328	525	36	independent	independent	ADJ
ftr-328	525	37	.	.	PUNCT
ftr-328	526	1	he	he	PRON
ftr-328	526	2	wrote	write	VERB
ftr-328	526	3	“	"	PUNCT
ftr-328	526	4	[	[	X
ftr-328	526	5	t]here	t]here	PROPN
ftr-328	526	6	is	be	AUX
ftr-328	526	7	a	a	DET
ftr-328	526	8	shadow	shadow	NOUN
ftr-328	526	9	of	of	ADP
ftr-328	526	10	big	big	ADJ
ftr-328	526	11	brother	brother	NOUN
ftr-328	526	12	.	.	PUNCT
ftr-328	526	13	.	.	PUNCT
ftr-328	526	14	.	.	PUNCT
ftr-328	527	1	in	in	ADP
ftr-328	527	2	these	these	DET
ftr-328	527	3	suggestions	suggestion	NOUN
ftr-328	527	4	that	that	SCONJ
ftr-328	527	5	the	the	DET
ftr-328	527	6	lawyer	lawyer	NOUN
ftr-328	527	7	has	have	AUX
ftr-328	527	8	special	special	ADJ
ftr-328	527	9	obligations	obligation	NOUN
ftr-328	527	10	to	to	ADP
ftr-328	527	11	the	the	DET
ftr-328	527	12	treasury	treasury	NOUN
ftr-328	527	13	because	because	SCONJ
ftr-328	527	14	it	it	PRON
ftr-328	527	15	regulates	regulate	VERB
ftr-328	527	16	his	his	PRON
ftr-328	527	17	admission	admission	NOUN
ftr-328	527	18	to	to	PART
ftr-328	527	19	practice	practice	VERB
ftr-328	527	20	or	or	CCONJ
ftr-328	527	21	because	because	SCONJ
ftr-328	527	22	it	it	PRON
ftr-328	527	23	represents	represent	VERB
ftr-328	527	24	‘	'	PUNCT
ftr-328	527	25	all	all	PRON
ftr-328	527	26	of	of	ADP
ftr-328	527	27	us	we	PRON
ftr-328	527	28	’	'	PUNCT
ftr-328	527	29	and	and	CCONJ
ftr-328	527	30	hence	hence	ADV
ftr-328	527	31	embodies	embody	VERB
ftr-328	527	32	a	a	DET
ftr-328	527	33	virtue	virtue	NOUN
ftr-328	527	34	superior	superior	NOUN
ftr-328	527	35	to	to	ADP
ftr-328	527	36	that	that	PRON
ftr-328	527	37	of	of	ADP
ftr-328	527	38	any	any	PRON
ftr-328	527	39	of	of	ADP
ftr-328	527	40	us	we	PRON
ftr-328	527	41	.	.	PUNCT
ftr-328	527	42	”154	”154	PROPN
ftr-328	528	1	he	he	PRON
ftr-328	528	2	insisted	insist	VERB
ftr-328	528	3	that	that	SCONJ
ftr-328	528	4	while	while	SCONJ
ftr-328	528	5	“	"	PUNCT
ftr-328	528	6	[	[	X
ftr-328	528	7	t]he	t]he	ADV
ftr-328	528	8	adversary	adversary	ADJ
ftr-328	528	9	system	system	NOUN
ftr-328	528	10	of	of	ADP
ftr-328	528	11	administering	administer	VERB
ftr-328	528	12	governmental	governmental	ADJ
ftr-328	528	13	rules	rule	NOUN
ftr-328	528	14	and	and	CCONJ
ftr-328	528	15	regulation	regulation	NOUN
ftr-328	528	16	unquestionably	unquestionably	ADV
ftr-328	528	17	has	have	VERB
ftr-328	528	18	its	its	PRON
ftr-328	528	19	drawbacks	drawback	NOUN
ftr-328	528	20	[	[	X
ftr-328	528	21	,	,	PUNCT
ftr-328	528	22	]	]	X
ftr-328	528	23	”	"	PUNCT
ftr-328	528	24	the	the	DET
ftr-328	528	25	right	right	NOUN
ftr-328	528	26	of	of	ADP
ftr-328	528	27	citizens	citizen	NOUN
ftr-328	528	28	to	to	PART
ftr-328	528	29	deal	deal	VERB
ftr-328	528	30	with	with	ADP
ftr-328	528	31	the	the	DET
ftr-328	528	32	government	government	NOUN
ftr-328	528	33	at	at	ADP
ftr-328	528	34	arm	arm	NOUN
ftr-328	528	35	’s	’s	PART
ftr-328	528	36	length	length	NOUN
ftr-328	528	37	had	have	VERB
ftr-328	528	38	such	such	ADJ
ftr-328	528	39	important	important	ADJ
ftr-328	528	40	advantages	advantage	NOUN
ftr-328	528	41	that	that	SCONJ
ftr-328	528	42	it	it	PRON
ftr-328	528	43	should	should	AUX
ftr-328	528	44	not	not	PART
ftr-328	528	45	be	be	AUX
ftr-328	528	46	abandoned.155	abandoned.155	PROPN
ftr-328	528	47	146	146	NUM
ftr-328	528	48	.	.	PUNCT
ftr-328	529	1	i	i	PRON
ftr-328	529	2	d.	d.	PROPN
ftr-328	529	3	147	147	NUM
ftr-328	529	4	.	.	PUNCT
ftr-328	530	1	i	i	PRON
ftr-328	530	2	d.	d.	PROPN
ftr-328	530	3	at	at	ADP
ftr-328	530	4	22–23	22–23	PROPN
ftr-328	530	5	.	.	PROPN
ftr-328	530	6	148	148	NUM
ftr-328	530	7	.	.	PUNCT
ftr-328	531	1	caplin	caplin	PROPN
ftr-328	531	2	,	,	PUNCT
ftr-328	531	3	good	good	ADJ
ftr-328	531	4	tax	tax	NOUN
ftr-328	531	5	practice	practice	NOUN
ftr-328	531	6	,	,	PUNCT
ftr-328	531	7	supra	supra	PROPN
ftr-328	531	8	note	note	PROPN
ftr-328	531	9	19	19	NUM
ftr-328	531	10	,	,	PUNCT
ftr-328	531	11	at	at	ADP
ftr-328	531	12	23	23	NUM
ftr-328	531	13	.	.	PUNCT
ftr-328	531	14	149	149	NUM
ftr-328	531	15	.	.	PUNCT
ftr-328	532	1	i	i	PRON
ftr-328	532	2	d.	d.	PROPN
ftr-328	532	3	150	150	NUM
ftr-328	532	4	.	.	PUNCT
ftr-328	533	1	i	i	PRON
ftr-328	533	2	d.	d.	PROPN
ftr-328	533	3	at	at	ADP
ftr-328	533	4	23	23	NUM
ftr-328	533	5	,	,	PUNCT
ftr-328	533	6	35	35	NUM
ftr-328	533	7	.	.	NOUN
ftr-328	533	8	151	151	NUM
ftr-328	533	9	.	.	PUNCT
ftr-328	534	1	cahn	cahn	NOUN
ftr-328	534	2	et	et	PROPN
ftr-328	535	1	al	al	PROPN
ftr-328	535	2	.	.	PROPN
ftr-328	535	3	,	,	PUNCT
ftr-328	535	4	successful	successful	ADJ
ftr-328	535	5	tax	tax	NOUN
ftr-328	535	6	lawyer	lawyer	NOUN
ftr-328	535	7	,	,	PUNCT
ftr-328	535	8	supra	supra	PROPN
ftr-328	535	9	note	note	PROPN
ftr-328	535	10	26	26	NUM
ftr-328	535	11	,	,	PUNCT
ftr-328	535	12	at	at	ADP
ftr-328	535	13	9	9	NUM
ftr-328	535	14	.	.	NOUN
ftr-328	535	15	152	152	NUM
ftr-328	535	16	.	.	PUNCT
ftr-328	536	1	bittker	bittker	NOUN
ftr-328	536	2	,	,	PUNCT
ftr-328	536	3	professional	professional	ADJ
ftr-328	536	4	responsibility	responsibility	NOUN
ftr-328	536	5	,	,	PUNCT
ftr-328	536	6	supra	supra	PROPN
ftr-328	536	7	note	note	PROPN
ftr-328	536	8	23	23	NUM
ftr-328	536	9	,	,	PUNCT
ftr-328	536	10	at	at	ADP
ftr-328	536	11	267	267	NUM
ftr-328	536	12	.	.	PUNCT
ftr-328	536	13	153	153	NUM
ftr-328	536	14	.	.	PUNCT
ftr-328	537	1	i	i	PRON
ftr-328	537	2	d.	d.	PROPN
ftr-328	537	3	at	at	ADP
ftr-328	537	4	267–68	267–68	PROPN
ftr-328	537	5	.	.	PUNCT
ftr-328	538	1	154	154	NUM
ftr-328	538	2	.	.	PUNCT
ftr-328	539	1	i	i	PRON
ftr-328	539	2	d.	d.	PROPN
ftr-328	539	3	155	155	NUM
ftr-328	539	4	.	.	PUNCT
ftr-328	540	1	i	i	PRON
ftr-328	540	2	d.	d.	PROPN
ftr-328	540	3	at	at	ADP
ftr-328	540	4	270	270	NUM
ftr-328	540	5	.	.	PUNCT
ftr-328	540	6	2012	2012	NUM
ftr-328	540	7	]	]	PUNCT
ftr-328	540	8	legal	legal	ADJ
ftr-328	540	9	ethics	ethic	NOUN
ftr-328	540	10	and	and	CCONJ
ftr-328	540	11	federal	federal	ADJ
ftr-328	540	12	taxes	taxis	NOUN
ftr-328	540	13	23	23	NUM
ftr-328	540	14	professor	professor	NOUN
ftr-328	540	15	bittker	bittker	NOUN
ftr-328	540	16	did	do	AUX
ftr-328	540	17	not	not	PART
ftr-328	540	18	think	think	VERB
ftr-328	540	19	tax	tax	NOUN
ftr-328	540	20	practice	practice	NOUN
ftr-328	540	21	was	be	AUX
ftr-328	540	22	a	a	DET
ftr-328	540	23	special	special	ADJ
ftr-328	540	24	kind	kind	NOUN
ftr-328	540	25	of	of	ADP
ftr-328	540	26	legal	legal	ADJ
ftr-328	540	27	practice.156	practice.156	NOUN
ftr-328	540	28	he	he	PRON
ftr-328	540	29	considered	consider	VERB
ftr-328	540	30	the	the	DET
ftr-328	540	31	debate	debate	NOUN
ftr-328	540	32	over	over	ADP
ftr-328	540	33	a	a	DET
ftr-328	540	34	special	special	ADJ
ftr-328	540	35	duty	duty	NOUN
ftr-328	540	36	to	to	ADP
ftr-328	540	37	the	the	DET
ftr-328	540	38	system	system	NOUN
ftr-328	540	39	to	to	PART
ftr-328	540	40	be	be	AUX
ftr-328	540	41	academic	academic	ADJ
ftr-328	540	42	,	,	PUNCT
ftr-328	540	43	arguing	argue	VERB
ftr-328	540	44	that	that	SCONJ
ftr-328	540	45	those	those	PRON
ftr-328	540	46	who	who	PRON
ftr-328	540	47	stress	stress	VERB
ftr-328	540	48	the	the	DET
ftr-328	540	49	lawyer	lawyer	NOUN
ftr-328	540	50	’s	’s	PART
ftr-328	540	51	duty	duty	NOUN
ftr-328	540	52	to	to	ADP
ftr-328	540	53	the	the	DET
ftr-328	540	54	client	client	NOUN
ftr-328	540	55	still	still	ADV
ftr-328	540	56	believe	believe	VERB
ftr-328	540	57	the	the	DET
ftr-328	540	58	lawyer	lawyer	NOUN
ftr-328	540	59	can	can	AUX
ftr-328	540	60	not	not	PART
ftr-328	540	61	engage	engage	VERB
ftr-328	540	62	in	in	ADP
ftr-328	540	63	fraud	fraud	NOUN
ftr-328	540	64	,	,	PUNCT
ftr-328	540	65	and	and	CCONJ
ftr-328	540	66	those	those	PRON
ftr-328	540	67	who	who	PRON
ftr-328	540	68	stress	stress	VERB
ftr-328	540	69	the	the	DET
ftr-328	540	70	lawyer	lawyer	NOUN
ftr-328	540	71	’s	’s	PART
ftr-328	540	72	duty	duty	NOUN
ftr-328	540	73	to	to	ADP
ftr-328	540	74	the	the	DET
ftr-328	540	75	government	government	NOUN
ftr-328	540	76	do	do	AUX
ftr-328	540	77	not	not	PART
ftr-328	540	78	believe	believe	VERB
ftr-328	540	79	the	the	DET
ftr-328	540	80	lawyer	lawyer	NOUN
ftr-328	540	81	must	must	AUX
ftr-328	540	82	completely	completely	ADV
ftr-328	540	83	open	open	VERB
ftr-328	540	84	his	his	PRON
ftr-328	540	85	files	file	NOUN
ftr-328	540	86	to	to	ADP
ftr-328	540	87	the	the	DET
ftr-328	540	88	government.157	government.157	NOUN
ftr-328	540	89	he	he	PRON
ftr-328	540	90	thought	think	VERB
ftr-328	540	91	that	that	PRON
ftr-328	540	92	agreement	agreement	NOUN
ftr-328	540	93	on	on	ADP
ftr-328	540	94	the	the	DET
ftr-328	540	95	issues	issue	NOUN
ftr-328	540	96	was	be	AUX
ftr-328	540	97	to	to	PART
ftr-328	540	98	be	be	AUX
ftr-328	540	99	found	find	VERB
ftr-328	540	100	in	in	ADP
ftr-328	540	101	specific	specific	ADJ
ftr-328	540	102	situations	situation	NOUN
ftr-328	540	103	,	,	PUNCT
ftr-328	540	104	not	not	PART
ftr-328	540	105	general	general	ADJ
ftr-328	540	106	propositions.158	propositions.158	NOUN
ftr-328	540	107	personally	personally	ADV
ftr-328	540	108	,	,	PUNCT
ftr-328	540	109	he	he	PRON
ftr-328	540	110	believed	believe	VERB
ftr-328	540	111	that	that	SCONJ
ftr-328	540	112	the	the	DET
ftr-328	540	113	ethics	ethic	NOUN
ftr-328	540	114	rules	rule	VERB
ftr-328	540	115	common	common	ADJ
ftr-328	540	116	to	to	ADP
ftr-328	540	117	all	all	DET
ftr-328	540	118	lawyers	lawyer	NOUN
ftr-328	540	119	,	,	PUNCT
ftr-328	540	120	and	and	CCONJ
ftr-328	540	121	statutory	statutory	ADJ
ftr-328	540	122	requirements	requirement	NOUN
ftr-328	540	123	such	such	ADJ
ftr-328	540	124	as	as	ADP
ftr-328	540	125	a	a	DET
ftr-328	540	126	tax	tax	NOUN
ftr-328	540	127	return	return	NOUN
ftr-328	540	128	“	"	PUNCT
ftr-328	540	129	being	be	AUX
ftr-328	540	130	verified	verify	VERB
ftr-328	540	131	under	under	ADP
ftr-328	540	132	the	the	DET
ftr-328	540	133	penalties	penalty	NOUN
ftr-328	540	134	of	of	ADP
ftr-328	540	135	perjury	perjury	NOUN
ftr-328	540	136	,	,	PUNCT
ftr-328	540	137	”	"	PUNCT
ftr-328	540	138	were	be	AUX
ftr-328	540	139	sufficient	sufficient	ADJ
ftr-328	540	140	to	to	PART
ftr-328	540	141	guide	guide	VERB
ftr-328	540	142	ethical	ethical	ADJ
ftr-328	540	143	tax	tax	NOUN
ftr-328	540	144	practice	practice	NOUN
ftr-328	540	145	and	and	CCONJ
ftr-328	540	146	therefore	therefore	ADV
ftr-328	540	147	there	there	PRON
ftr-328	540	148	was	be	VERB
ftr-328	540	149	no	no	DET
ftr-328	540	150	need	need	NOUN
ftr-328	540	151	to	to	PART
ftr-328	540	152	conjure	conjure	VERB
ftr-328	540	153	special	special	ADJ
ftr-328	540	154	duties	duty	NOUN
ftr-328	540	155	in	in	ADP
ftr-328	540	156	an	an	DET
ftr-328	540	157	attempt	attempt	NOUN
ftr-328	540	158	to	to	PART
ftr-328	540	159	do	do	AUX
ftr-328	540	160	so.159	so.159	PROPN
ftr-328	540	161	randolph	randolph	PROPN
ftr-328	540	162	e.	e.	PROPN
ftr-328	540	163	paul	paul	PROPN
ftr-328	540	164	staked	staked	PROPN
ftr-328	540	165	-	-	PUNCT
ftr-328	540	166	out	out	ADP
ftr-328	540	167	a	a	DET
ftr-328	540	168	position	position	NOUN
ftr-328	540	169	similar	similar	ADJ
ftr-328	540	170	to	to	ADP
ftr-328	540	171	that	that	PRON
ftr-328	540	172	taken	take	VERB
ftr-328	540	173	by	by	ADP
ftr-328	540	174	professor	professor	NOUN
ftr-328	540	175	bittker	bittker	NOUN
ftr-328	540	176	.	.	PUNCT
ftr-328	541	1	he	he	PRON
ftr-328	541	2	framed	frame	VERB
ftr-328	541	3	the	the	DET
ftr-328	541	4	question	question	NOUN
ftr-328	541	5	in	in	ADP
ftr-328	541	6	terms	term	NOUN
ftr-328	541	7	of	of	ADP
ftr-328	541	8	whether	whether	SCONJ
ftr-328	541	9	or	or	CCONJ
ftr-328	541	10	not	not	PART
ftr-328	541	11	circular	circular	ADJ
ftr-328	541	12	230	230	NUM
ftr-328	541	13	provides	provide	VERB
ftr-328	541	14	“	"	PUNCT
ftr-328	541	15	a	a	DET
ftr-328	541	16	standard	standard	NOUN
ftr-328	541	17	of	of	ADP
ftr-328	541	18	conduct	conduct	NOUN
ftr-328	541	19	different	different	ADJ
ftr-328	541	20	from	from	ADP
ftr-328	541	21	that	that	PRON
ftr-328	541	22	which	which	PRON
ftr-328	541	23	binds	bind	VERB
ftr-328	541	24	the	the	DET
ftr-328	541	25	general	general	ADJ
ftr-328	541	26	practitioner	practitioner	NOUN
ftr-328	541	27	representing	represent	VERB
ftr-328	541	28	clients	client	NOUN
ftr-328	541	29	in	in	ADP
ftr-328	541	30	private	private	ADJ
ftr-328	541	31	litigations,”160	litigations,”160	NOUN
ftr-328	541	32	much	much	ADV
ftr-328	541	33	like	like	ADP
ftr-328	541	34	professor	professor	NOUN
ftr-328	541	35	maguire	maguire	NOUN
ftr-328	541	36	had	have	AUX
ftr-328	541	37	framed	frame	VERB
ftr-328	541	38	it.161	it.161	VERB
ftr-328	541	39	although	although	SCONJ
ftr-328	541	40	at	at	ADP
ftr-328	541	41	one	one	NUM
ftr-328	541	42	time	time	NOUN
ftr-328	541	43	mr	mr	PROPN
ftr-328	541	44	.	.	PROPN
ftr-328	541	45	paul	paul	PROPN
ftr-328	541	46	had	have	AUX
ftr-328	541	47	claimed	claim	VERB
ftr-328	541	48	there	there	PRON
ftr-328	541	49	were	be	VERB
ftr-328	541	50	special	special	ADJ
ftr-328	541	51	obligations	obligation	NOUN
ftr-328	541	52	on	on	ADP
ftr-328	541	53	the	the	DET
ftr-328	541	54	tax	tax	NOUN
ftr-328	541	55	lawyer	lawyer	NOUN
ftr-328	541	56	,	,	PUNCT
ftr-328	541	57	he	he	PRON
ftr-328	541	58	later	later	ADV
ftr-328	541	59	was	be	AUX
ftr-328	541	60	content	content	ADJ
ftr-328	541	61	to	to	PART
ftr-328	541	62	claim	claim	VERB
ftr-328	541	63	that	that	SCONJ
ftr-328	541	64	it	it	PRON
ftr-328	541	65	“	"	PUNCT
ftr-328	541	66	is	be	AUX
ftr-328	541	67	far	far	ADV
ftr-328	541	68	from	from	ADP
ftr-328	541	69	clear	clear	ADJ
ftr-328	541	70	.	.	PUNCT
ftr-328	541	71	”162	”162	PUNCT
ftr-328	542	1	by	by	ADP
ftr-328	542	2	this	this	PRON
ftr-328	542	3	,	,	PUNCT
ftr-328	542	4	he	he	PRON
ftr-328	542	5	did	do	AUX
ftr-328	542	6	not	not	PART
ftr-328	542	7	intend	intend	VERB
ftr-328	542	8	to	to	PART
ftr-328	542	9	“	"	PUNCT
ftr-328	542	10	deprecate	deprecate	VERB
ftr-328	542	11	the	the	DET
ftr-328	542	12	need	need	NOUN
ftr-328	542	13	of	of	ADP
ftr-328	542	14	a	a	DET
ftr-328	542	15	high	high	ADJ
ftr-328	542	16	standard	standard	NOUN
ftr-328	542	17	of	of	ADP
ftr-328	542	18	ethics	ethic	NOUN
ftr-328	542	19	in	in	ADP
ftr-328	542	20	the	the	DET
ftr-328	542	21	practice	practice	NOUN
ftr-328	542	22	of	of	ADP
ftr-328	542	23	tax	tax	NOUN
ftr-328	542	24	law[,]”163	law[,]”163	NOUN
ftr-328	542	25	but	but	CCONJ
ftr-328	542	26	instead	instead	ADV
ftr-328	542	27	considered	consider	VERB
ftr-328	542	28	it	it	PRON
ftr-328	542	29	debatable	debatable	ADJ
ftr-328	542	30	whether	whether	SCONJ
ftr-328	542	31	the	the	DET
ftr-328	542	32	high	high	ADJ
ftr-328	542	33	standard	standard	NOUN
ftr-328	542	34	of	of	ADP
ftr-328	542	35	ethics	ethic	NOUN
ftr-328	542	36	applicable	applicable	ADJ
ftr-328	542	37	to	to	ADP
ftr-328	542	38	tax	tax	NOUN
ftr-328	542	39	lawyers	lawyer	NOUN
ftr-328	542	40	was	be	AUX
ftr-328	542	41	meaningfully	meaningfully	ADV
ftr-328	542	42	distinguishable	distinguishable	ADJ
ftr-328	542	43	from	from	ADP
ftr-328	542	44	the	the	DET
ftr-328	542	45	high	high	ADJ
ftr-328	542	46	standard	standard	NOUN
ftr-328	542	47	applicable	applicable	ADJ
ftr-328	542	48	to	to	ADP
ftr-328	542	49	all	all	DET
ftr-328	542	50	lawyers.164	lawyers.164	NOUN
ftr-328	542	51	mr	mr	PROPN
ftr-328	542	52	.	.	PROPN
ftr-328	542	53	paul	paul	PROPN
ftr-328	542	54	also	also	ADV
ftr-328	542	55	seemed	seem	VERB
ftr-328	542	56	to	to	PART
ftr-328	542	57	doubt	doubt	VERB
ftr-328	542	58	the	the	DET
ftr-328	542	59	usefulness	usefulness	NOUN
ftr-328	542	60	of	of	ADP
ftr-328	542	61	settling	settle	VERB
ftr-328	542	62	these	these	DET
ftr-328	542	63	types	type	NOUN
ftr-328	542	64	of	of	ADP
ftr-328	542	65	questions	question	NOUN
ftr-328	542	66	in	in	ADP
ftr-328	542	67	the	the	DET
ftr-328	542	68	abstract	abstract	NOUN
ftr-328	542	69	,	,	PUNCT
ftr-328	542	70	preferring	prefer	VERB
ftr-328	542	71	instead	instead	ADV
ftr-328	542	72	to	to	PART
ftr-328	542	73	discuss	discuss	VERB
ftr-328	542	74	the	the	DET
ftr-328	542	75	ethical	ethical	ADJ
ftr-328	542	76	demands	demand	NOUN
ftr-328	542	77	in	in	ADP
ftr-328	542	78	concrete	concrete	ADJ
ftr-328	542	79	cases.165	cases.165	NOUN
ftr-328	542	80	after	after	ADP
ftr-328	542	81	considering	consider	VERB
ftr-328	542	82	several	several	ADJ
ftr-328	542	83	such	such	ADJ
ftr-328	542	84	cases	case	NOUN
ftr-328	542	85	,	,	PUNCT
ftr-328	542	86	he	he	PRON
ftr-328	542	87	concluded	conclude	VERB
ftr-328	542	88	that	that	SCONJ
ftr-328	542	89	156	156	NUM
ftr-328	542	90	.	.	PUNCT
ftr-328	543	1	i	i	PRON
ftr-328	543	2	d.	d.	PROPN
ftr-328	543	3	at	at	ADP
ftr-328	543	4	274	274	NUM
ftr-328	543	5	.	.	PUNCT
ftr-328	543	6	157	157	NUM
ftr-328	543	7	.	.	PUNCT
ftr-328	543	8	bittker	bittker	PROPN
ftr-328	543	9	,	,	PUNCT
ftr-328	543	10	professional	professional	ADJ
ftr-328	543	11	responsibility	responsibility	NOUN
ftr-328	543	12	,	,	PUNCT
ftr-328	543	13	supra	supra	PROPN
ftr-328	543	14	note	note	PROPN
ftr-328	543	15	23	23	NUM
ftr-328	543	16	,	,	PUNCT
ftr-328	543	17	at	at	ADP
ftr-328	543	18	268	268	NUM
ftr-328	543	19	.	.	PUNCT
ftr-328	544	1	158	158	NUM
ftr-328	544	2	.	.	PUNCT
ftr-328	545	1	i	i	PRON
ftr-328	545	2	d.	d.	PROPN
ftr-328	545	3	159	159	NUM
ftr-328	545	4	.	.	PUNCT
ftr-328	546	1	e.g.	e.g.	ADV
ftr-328	546	2	,	,	PUNCT
ftr-328	546	3	i	i	PRON
ftr-328	546	4	d.	d.	VERB
ftr-328	546	5	at	at	ADP
ftr-328	546	6	241	241	NUM
ftr-328	546	7	,	,	PUNCT
ftr-328	546	8	269	269	NUM
ftr-328	546	9	.	.	NOUN
ftr-328	546	10	160	160	NUM
ftr-328	546	11	.	.	PUNCT
ftr-328	547	1	paul	paul	PROPN
ftr-328	547	2	,	,	PUNCT
ftr-328	547	3	tax	tax	NOUN
ftr-328	547	4	adviser	adviser	NOUN
ftr-328	547	5	,	,	PUNCT
ftr-328	547	6	supra	supra	PROPN
ftr-328	547	7	note	note	NOUN
ftr-328	547	8	4	4	NUM
ftr-328	547	9	,	,	PUNCT
ftr-328	547	10	at	at	ADP
ftr-328	547	11	425	425	NUM
ftr-328	547	12	.	.	NOUN
ftr-328	547	13	161	161	NUM
ftr-328	547	14	.	.	PUNCT
ftr-328	548	1	see	see	VERB
ftr-328	548	2	maguire	maguire	NOUN
ftr-328	548	3	,	,	PUNCT
ftr-328	548	4	conscience	conscience	NOUN
ftr-328	548	5	and	and	CCONJ
ftr-328	548	6	propriety	propriety	NOUN
ftr-328	548	7	,	,	PUNCT
ftr-328	548	8	supra	supra	PROPN
ftr-328	548	9	note	note	NOUN
ftr-328	548	10	24	24	NUM
ftr-328	548	11	.	.	PUNCT
ftr-328	548	12	162	162	NUM
ftr-328	548	13	.	.	PUNCT
ftr-328	549	1	paul	paul	PROPN
ftr-328	549	2	,	,	PUNCT
ftr-328	549	3	tax	tax	NOUN
ftr-328	549	4	adviser	adviser	NOUN
ftr-328	549	5	,	,	PUNCT
ftr-328	549	6	supra	supra	PROPN
ftr-328	549	7	note	note	NOUN
ftr-328	549	8	4	4	NUM
ftr-328	549	9	,	,	PUNCT
ftr-328	549	10	at	at	ADP
ftr-328	549	11	425	425	NUM
ftr-328	549	12	.	.	PUNCT
ftr-328	550	1	mr	mr	PROPN
ftr-328	550	2	.	.	PROPN
ftr-328	550	3	paul	paul	PROPN
ftr-328	550	4	is	be	AUX
ftr-328	550	5	the	the	DET
ftr-328	550	6	one	one	NUM
ftr-328	550	7	who	who	PRON
ftr-328	550	8	mentions	mention	VERB
ftr-328	550	9	his	his	PRON
ftr-328	550	10	own	own	ADJ
ftr-328	550	11	conversion	conversion	NOUN
ftr-328	550	12	on	on	ADP
ftr-328	550	13	this	this	DET
ftr-328	550	14	point	point	NOUN
ftr-328	550	15	.	.	PUNCT
ftr-328	551	1	i	i	PRON
ftr-328	551	2	d.	d.	PROPN
ftr-328	551	3	at	at	ADP
ftr-328	551	4	425	425	NUM
ftr-328	551	5	n.58	n.58	PROPN
ftr-328	551	6	(	(	PUNCT
ftr-328	551	7	citing	cite	VERB
ftr-328	551	8	his	his	PRON
ftr-328	551	9	“	"	PUNCT
ftr-328	551	10	responsibilities	responsibility	NOUN
ftr-328	551	11	of	of	ADP
ftr-328	551	12	the	the	DET
ftr-328	551	13	tax	tax	NOUN
ftr-328	551	14	adviser	adviser	NOUN
ftr-328	551	15	.	.	PUNCT
ftr-328	551	16	”	"	PUNCT
ftr-328	551	17	)	)	PUNCT
ftr-328	551	18	.	.	PUNCT
ftr-328	552	1	both	both	PRON
ftr-328	552	2	his	his	PRON
ftr-328	552	3	rocky	rocky	ADJ
ftr-328	552	4	mountain	mountain	NOUN
ftr-328	552	5	law	law	NOUN
ftr-328	552	6	review	review	NOUN
ftr-328	552	7	and	and	CCONJ
ftr-328	552	8	harvard	harvard	PROPN
ftr-328	552	9	law	law	PROPN
ftr-328	552	10	review	review	NOUN
ftr-328	552	11	articles	article	NOUN
ftr-328	552	12	are	be	AUX
ftr-328	552	13	tremendously	tremendously	ADV
ftr-328	552	14	insightful	insightful	ADJ
ftr-328	552	15	and	and	CCONJ
ftr-328	552	16	nicely	nicely	ADV
ftr-328	552	17	written	write	VERB
ftr-328	552	18	,	,	PUNCT
ftr-328	552	19	though	though	SCONJ
ftr-328	552	20	the	the	DET
ftr-328	552	21	latter	latter	ADJ
ftr-328	552	22	rocky	rocky	ADJ
ftr-328	552	23	mountain	mountain	NOUN
ftr-328	552	24	law	law	NOUN
ftr-328	552	25	review	review	NOUN
ftr-328	552	26	article	article	NOUN
ftr-328	552	27	presumably	presumably	ADV
ftr-328	552	28	is	be	AUX
ftr-328	552	29	more	more	ADV
ftr-328	552	30	reflective	reflective	ADJ
ftr-328	552	31	of	of	ADP
ftr-328	552	32	his	his	PRON
ftr-328	552	33	later	later	ADJ
ftr-328	552	34	thought	thought	NOUN
ftr-328	552	35	.	.	PUNCT
ftr-328	553	1	in	in	ADP
ftr-328	553	2	the	the	DET
ftr-328	553	3	earlier	early	ADJ
ftr-328	553	4	harvard	harvard	PROPN
ftr-328	553	5	law	law	PROPN
ftr-328	553	6	review	review	NOUN
ftr-328	553	7	article	article	NOUN
ftr-328	553	8	,	,	PUNCT
ftr-328	553	9	he	he	PRON
ftr-328	553	10	explicitly	explicitly	ADV
ftr-328	553	11	championed	champion	VERB
ftr-328	553	12	the	the	DET
ftr-328	553	13	idea	idea	NOUN
ftr-328	553	14	that	that	SCONJ
ftr-328	553	15	the	the	DET
ftr-328	553	16	tax	tax	NOUN
ftr-328	553	17	lawyer	lawyer	NOUN
ftr-328	553	18	must	must	AUX
ftr-328	553	19	not	not	PART
ftr-328	553	20	treat	treat	VERB
ftr-328	553	21	the	the	DET
ftr-328	553	22	sovereign	sovereign	ADJ
ftr-328	553	23	government	government	NOUN
ftr-328	553	24	as	as	ADP
ftr-328	553	25	a	a	DET
ftr-328	553	26	mere	mere	ADJ
ftr-328	553	27	adversary	adversary	NOUN
ftr-328	553	28	,	,	PUNCT
ftr-328	553	29	as	as	ADV
ftr-328	553	30	well	well	ADV
ftr-328	553	31	as	as	ADP
ftr-328	553	32	going	go	VERB
ftr-328	553	33	to	to	ADP
ftr-328	553	34	lengths	length	NOUN
ftr-328	553	35	in	in	ADP
ftr-328	553	36	other	other	ADJ
ftr-328	553	37	ways	way	NOUN
ftr-328	553	38	to	to	PART
ftr-328	553	39	emphasize	emphasize	VERB
ftr-328	553	40	the	the	DET
ftr-328	553	41	uniqueness	uniqueness	NOUN
ftr-328	553	42	of	of	ADP
ftr-328	553	43	tax	tax	NOUN
ftr-328	553	44	practice	practice	NOUN
ftr-328	553	45	vis	vis	X
ftr-328	553	46	-	-	ADJ
ftr-328	553	47	à	à	X
ftr-328	553	48	-	-	PUNCT
ftr-328	553	49	vis	vis	X
ftr-328	553	50	other	other	ADJ
ftr-328	553	51	legal	legal	ADJ
ftr-328	553	52	fields	field	NOUN
ftr-328	553	53	.	.	PUNCT
ftr-328	554	1	see	see	VERB
ftr-328	554	2	paul	paul	PROPN
ftr-328	554	3	,	,	PUNCT
ftr-328	554	4	responsibilities	responsibility	NOUN
ftr-328	554	5	,	,	PUNCT
ftr-328	554	6	supra	supra	PROPN
ftr-328	554	7	note	note	NOUN
ftr-328	554	8	57	57	NUM
ftr-328	554	9	.	.	NOUN
ftr-328	554	10	163	163	NUM
ftr-328	554	11	.	.	PUNCT
ftr-328	555	1	paul	paul	PROPN
ftr-328	555	2	,	,	PUNCT
ftr-328	555	3	tax	tax	NOUN
ftr-328	555	4	adviser	adviser	NOUN
ftr-328	555	5	,	,	PUNCT
ftr-328	555	6	supra	supra	PROPN
ftr-328	555	7	note	note	NOUN
ftr-328	555	8	4	4	NUM
ftr-328	555	9	,	,	PUNCT
ftr-328	555	10	at	at	ADP
ftr-328	555	11	425	425	NUM
ftr-328	555	12	.	.	NOUN
ftr-328	555	13	164	164	NUM
ftr-328	555	14	.	.	PUNCT
ftr-328	556	1	i	i	PRON
ftr-328	556	2	d.	d.	PROPN
ftr-328	556	3	165	165	NUM
ftr-328	556	4	.	.	PUNCT
ftr-328	557	1	i	i	PRON
ftr-328	557	2	d.	d.	PROPN
ftr-328	557	3	24	24	NUM
ftr-328	557	4	florida	florida	PROPN
ftr-328	557	5	tax	tax	NOUN
ftr-328	557	6	review	review	NOUN
ftr-328	557	7	[	[	X
ftr-328	557	8	vol	vol	NOUN
ftr-328	557	9	.	.	PUNCT
ftr-328	558	1	12:1	12:1	NUM
ftr-328	558	2	he	he	PRON
ftr-328	558	3	had	have	VERB
ftr-328	558	4	no	no	DET
ftr-328	558	5	definitive	definitive	ADJ
ftr-328	558	6	answer	answer	NOUN
ftr-328	558	7	but	but	CCONJ
ftr-328	558	8	doubted	doubt	VERB
ftr-328	558	9	whether	whether	SCONJ
ftr-328	558	10	a	a	DET
ftr-328	558	11	tax	tax	NOUN
ftr-328	558	12	attorney	attorney	NOUN
ftr-328	558	13	had	have	VERB
ftr-328	558	14	any	any	DET
ftr-328	558	15	special	special	ADJ
ftr-328	558	16	responsibility.166	responsibility.166	NOUN
ftr-328	558	17	while	while	SCONJ
ftr-328	558	18	he	he	PRON
ftr-328	558	19	countenanced	countenance	VERB
ftr-328	558	20	the	the	DET
ftr-328	558	21	possibility	possibility	NOUN
ftr-328	558	22	that	that	SCONJ
ftr-328	558	23	there	there	PRON
ftr-328	558	24	are	be	VERB
ftr-328	558	25	special	special	ADJ
ftr-328	558	26	rules	rule	NOUN
ftr-328	558	27	that	that	PRON
ftr-328	558	28	may	may	AUX
ftr-328	558	29	apply	apply	VERB
ftr-328	558	30	to	to	ADP
ftr-328	558	31	tax	tax	NOUN
ftr-328	558	32	lawyers	lawyer	NOUN
ftr-328	558	33	prior	prior	ADV
ftr-328	558	34	to	to	ADP
ftr-328	558	35	a	a	DET
ftr-328	558	36	case	case	NOUN
ftr-328	558	37	entering	enter	VERB
ftr-328	558	38	litigation	litigation	NOUN
ftr-328	558	39	,	,	PUNCT
ftr-328	558	40	he	he	PRON
ftr-328	558	41	found	find	VERB
ftr-328	558	42	it	it	PRON
ftr-328	558	43	“	"	PUNCT
ftr-328	558	44	clear	clear	ADJ
ftr-328	558	45	enough	enough	ADV
ftr-328	558	46	that	that	SCONJ
ftr-328	558	47	they	they	PRON
ftr-328	558	48	cease	cease	VERB
ftr-328	558	49	to	to	PART
ftr-328	558	50	apply	apply	VERB
ftr-328	558	51	when	when	SCONJ
ftr-328	558	52	a	a	DET
ftr-328	558	53	civil	civil	ADJ
ftr-328	558	54	tax	tax	NOUN
ftr-328	558	55	case	case	NOUN
ftr-328	558	56	reaches	reach	VERB
ftr-328	558	57	the	the	DET
ftr-328	558	58	litigation	litigation	NOUN
ftr-328	558	59	stage	stage	NOUN
ftr-328	558	60	.	.	PUNCT
ftr-328	558	61	.	.	PUNCT
ftr-328	558	62	.	.	PUNCT
ftr-328	559	1	.”167	.”167	PUNCT
ftr-328	560	1	he	he	PRON
ftr-328	560	2	concluded	conclude	VERB
ftr-328	560	3	his	his	PRON
ftr-328	560	4	analysis	analysis	NOUN
ftr-328	560	5	with	with	ADP
ftr-328	560	6	one	one	NUM
ftr-328	560	7	point	point	NOUN
ftr-328	560	8	on	on	ADP
ftr-328	560	9	which	which	PRON
ftr-328	560	10	he	he	PRON
ftr-328	560	11	was	be	AUX
ftr-328	560	12	certain	certain	ADJ
ftr-328	560	13	:	:	PUNCT
ftr-328	560	14	a	a	DET
ftr-328	560	15	tax	tax	NOUN
ftr-328	560	16	lawyer	lawyer	NOUN
ftr-328	560	17	ought	ought	AUX
ftr-328	560	18	to	to	PART
ftr-328	560	19	use	use	VERB
ftr-328	560	20	his	his	PRON
ftr-328	560	21	special	special	ADJ
ftr-328	560	22	expertise	expertise	NOUN
ftr-328	560	23	and	and	CCONJ
ftr-328	560	24	experience	experience	NOUN
ftr-328	560	25	to	to	PART
ftr-328	560	26	improve	improve	VERB
ftr-328	560	27	the	the	DET
ftr-328	560	28	tax	tax	NOUN
ftr-328	560	29	law	law	NOUN
ftr-328	560	30	—	—	PUNCT
ftr-328	560	31	and	and	CCONJ
ftr-328	560	32	that	that	SCONJ
ftr-328	560	33	he	he	PRON
ftr-328	560	34	ought	ought	AUX
ftr-328	560	35	to	to	PART
ftr-328	560	36	do	do	VERB
ftr-328	560	37	so	so	ADV
ftr-328	560	38	regardless	regardless	ADV
ftr-328	560	39	of	of	ADP
ftr-328	560	40	potential	potential	ADJ
ftr-328	560	41	client	client	NOUN
ftr-328	560	42	objections	objection	NOUN
ftr-328	560	43	to	to	ADP
ftr-328	560	44	the	the	DET
ftr-328	560	45	position	position	NOUN
ftr-328	560	46	he	he	PRON
ftr-328	560	47	takes.168	takes.168	VERB
ftr-328	560	48	new	new	PROPN
ftr-328	560	49	york	york	PROPN
ftr-328	560	50	city	city	PROPN
ftr-328	560	51	tax	tax	NOUN
ftr-328	560	52	lawyer	lawyer	NOUN
ftr-328	560	53	and	and	CCONJ
ftr-328	560	54	treatise	treatise	NOUN
ftr-328	560	55	author	author	NOUN
ftr-328	560	56	mark	mark	PROPN
ftr-328	560	57	h.	h.	PROPN
ftr-328	560	58	johnson	johnson	PROPN
ftr-328	560	59	argued	argue	VERB
ftr-328	560	60	against	against	ADP
ftr-328	560	61	any	any	DET
ftr-328	560	62	special	special	ADJ
ftr-328	560	63	tax	tax	NOUN
ftr-328	560	64	lawyer	lawyer	NOUN
ftr-328	560	65	duty	duty	NOUN
ftr-328	560	66	to	to	ADP
ftr-328	560	67	the	the	DET
ftr-328	560	68	system	system	NOUN
ftr-328	560	69	by	by	ADP
ftr-328	560	70	focusing	focus	VERB
ftr-328	560	71	on	on	ADP
ftr-328	560	72	the	the	DET
ftr-328	560	73	effects	effect	NOUN
ftr-328	560	74	of	of	ADP
ftr-328	560	75	suggesting	suggest	VERB
ftr-328	560	76	to	to	ADP
ftr-328	560	77	clients	client	NOUN
ftr-328	560	78	that	that	SCONJ
ftr-328	560	79	their	their	PRON
ftr-328	560	80	tax	tax	NOUN
ftr-328	560	81	lawyers	lawyer	NOUN
ftr-328	560	82	have	have	VERB
ftr-328	560	83	dual	dual	ADJ
ftr-328	560	84	responsibilities	responsibility	NOUN
ftr-328	560	85	.	.	PUNCT
ftr-328	561	1	mr	mr	PROPN
ftr-328	561	2	.	.	PROPN
ftr-328	561	3	johnson	johnson	PROPN
ftr-328	561	4	’s	’s	PART
ftr-328	561	5	argument	argument	NOUN
ftr-328	561	6	begins	begin	VERB
ftr-328	561	7	with	with	ADP
ftr-328	561	8	distinguishing	distinguish	VERB
ftr-328	561	9	between	between	ADP
ftr-328	561	10	“	"	PUNCT
ftr-328	561	11	the	the	DET
ftr-328	561	12	people	people	NOUN
ftr-328	561	13	collectively	collectively	ADV
ftr-328	561	14	as	as	ADP
ftr-328	561	15	a	a	DET
ftr-328	561	16	citizenry	citizenry	NOUN
ftr-328	561	17	”	"	PUNCT
ftr-328	561	18	and	and	CCONJ
ftr-328	561	19	“	"	PUNCT
ftr-328	561	20	individual	individual	ADJ
ftr-328	561	21	citizens	citizen	NOUN
ftr-328	561	22	as	as	ADP
ftr-328	561	23	separate	separate	ADJ
ftr-328	561	24	taxpayers	taxpayer	NOUN
ftr-328	561	25	.	.	PUNCT
ftr-328	561	26	”169	”169	PUNCT
ftr-328	562	1	a	a	DET
ftr-328	562	2	collective	collective	ADJ
ftr-328	562	3	citizenry	citizenry	NOUN
ftr-328	562	4	may	may	AUX
ftr-328	562	5	trust	trust	VERB
ftr-328	562	6	its	its	PRON
ftr-328	562	7	government	government	NOUN
ftr-328	562	8	and	and	CCONJ
ftr-328	562	9	understand	understand	VERB
ftr-328	562	10	the	the	DET
ftr-328	562	11	need	need	NOUN
ftr-328	562	12	for	for	SCONJ
ftr-328	562	13	its	its	PRON
ftr-328	562	14	government	government	NOUN
ftr-328	562	15	to	to	PART
ftr-328	562	16	be	be	AUX
ftr-328	562	17	funded.170	funded.170	PRON
ftr-328	562	18	however	however	ADV
ftr-328	562	19	,	,	PUNCT
ftr-328	562	20	an	an	DET
ftr-328	562	21	individual	individual	ADJ
ftr-328	562	22	taxpaying	taxpaying	NOUN
ftr-328	562	23	citizen	citizen	NOUN
ftr-328	562	24	also	also	ADV
ftr-328	562	25	knows	know	VERB
ftr-328	562	26	that	that	SCONJ
ftr-328	562	27	in	in	ADP
ftr-328	562	28	a	a	DET
ftr-328	562	29	tax	tax	NOUN
ftr-328	562	30	case	case	NOUN
ftr-328	562	31	he	he	PRON
ftr-328	562	32	will	will	AUX
ftr-328	562	33	either	either	CCONJ
ftr-328	562	34	prevail	prevail	VERB
ftr-328	562	35	and	and	CCONJ
ftr-328	562	36	pay	pay	VERB
ftr-328	562	37	less	less	ADJ
ftr-328	562	38	or	or	CCONJ
ftr-328	562	39	the	the	DET
ftr-328	562	40	government	government	NOUN
ftr-328	562	41	will	will	AUX
ftr-328	562	42	prevail	prevail	VERB
ftr-328	562	43	and	and	CCONJ
ftr-328	562	44	he	he	PRON
ftr-328	562	45	will	will	AUX
ftr-328	562	46	pay	pay	VERB
ftr-328	562	47	more.171	more.171	NOUN
ftr-328	562	48	thus	thus	ADV
ftr-328	562	49	,	,	PUNCT
ftr-328	562	50	the	the	DET
ftr-328	562	51	individual	individual	ADJ
ftr-328	562	52	taxpayer	taxpayer	NOUN
ftr-328	562	53	does	do	AUX
ftr-328	562	54	have	have	VERB
ftr-328	562	55	an	an	DET
ftr-328	562	56	interest	interest	NOUN
ftr-328	562	57	adverse	adverse	ADJ
ftr-328	562	58	to	to	ADP
ftr-328	562	59	the	the	DET
ftr-328	562	60	government	government	NOUN
ftr-328	562	61	’s	’s	PART
ftr-328	562	62	interest	interest	NOUN
ftr-328	562	63	,	,	PUNCT
ftr-328	562	64	even	even	ADV
ftr-328	562	65	if	if	SCONJ
ftr-328	562	66	the	the	DET
ftr-328	562	67	collective	collective	ADJ
ftr-328	562	68	citizenry	citizenry	NOUN
ftr-328	562	69	does	do	AUX
ftr-328	562	70	not.172	not.172	NOUN
ftr-328	562	71	mr	mr	PROPN
ftr-328	562	72	.	.	PROPN
ftr-328	562	73	johnson	johnson	PROPN
ftr-328	562	74	emphasized	emphasize	VERB
ftr-328	562	75	that	that	SCONJ
ftr-328	562	76	the	the	DET
ftr-328	562	77	individual	individual	ADJ
ftr-328	562	78	taxpayer	taxpayer	NOUN
ftr-328	562	79	wants	want	VERB
ftr-328	562	80	advice	advice	NOUN
ftr-328	562	81	from	from	ADP
ftr-328	562	82	a	a	DET
ftr-328	562	83	lawyer	lawyer	NOUN
ftr-328	562	84	who	who	PRON
ftr-328	562	85	is	be	AUX
ftr-328	562	86	“	"	PUNCT
ftr-328	562	87	worried	worried	ADJ
ftr-328	562	88	about	about	ADP
ftr-328	562	89	him	he	PRON
ftr-328	562	90	.	.	PUNCT
ftr-328	562	91	.	.	PUNCT
ftr-328	562	92	.	.	PUNCT
ftr-328	563	1	.”173	.”173	PUNCT
ftr-328	564	1	mr	mr	PROPN
ftr-328	564	2	.	.	PROPN
ftr-328	564	3	johnson	johnson	PROPN
ftr-328	564	4	argued	argue	VERB
ftr-328	564	5	that	that	SCONJ
ftr-328	564	6	it	it	PRON
ftr-328	564	7	is	be	AUX
ftr-328	564	8	very	very	ADV
ftr-328	564	9	important	important	ADJ
ftr-328	564	10	that	that	SCONJ
ftr-328	564	11	each	each	DET
ftr-328	564	12	individual	individual	ADJ
ftr-328	564	13	taxpayer	taxpayer	NOUN
ftr-328	564	14	is	be	AUX
ftr-328	564	15	satisfied	satisfied	ADJ
ftr-328	564	16	that	that	SCONJ
ftr-328	564	17	his	his	PRON
ftr-328	564	18	personal	personal	ADJ
ftr-328	564	19	tax	tax	NOUN
ftr-328	564	20	lawyer	lawyer	NOUN
ftr-328	564	21	has	have	VERB
ftr-328	564	22	an	an	DET
ftr-328	564	23	undivided	undivided	ADJ
ftr-328	564	24	duty	duty	NOUN
ftr-328	564	25	to	to	ADP
ftr-328	564	26	him	he	PRON
ftr-328	564	27	,	,	PUNCT
ftr-328	564	28	subsequently	subsequently	ADV
ftr-328	564	29	giving	give	VERB
ftr-328	564	30	him	he	PRON
ftr-328	564	31	the	the	DET
ftr-328	564	32	benefit	benefit	NOUN
ftr-328	564	33	of	of	ADP
ftr-328	564	34	“	"	PUNCT
ftr-328	564	35	all	all	DET
ftr-328	564	36	doubts	doubt	NOUN
ftr-328	564	37	and	and	CCONJ
ftr-328	564	38	of	of	ADP
ftr-328	564	39	all	all	DET
ftr-328	564	40	choices	choice	NOUN
ftr-328	564	41	.	.	PUNCT
ftr-328	565	1	”174	”174	VERB
ftr-328	565	2	only	only	ADV
ftr-328	565	3	if	if	SCONJ
ftr-328	565	4	this	this	DET
ftr-328	565	5	duty	duty	NOUN
ftr-328	565	6	is	be	AUX
ftr-328	565	7	satisfied	satisfied	ADJ
ftr-328	565	8	will	will	AUX
ftr-328	565	9	the	the	DET
ftr-328	565	10	individual	individual	ADJ
ftr-328	565	11	taxpayer	taxpayer	NOUN
ftr-328	565	12	rely	rely	VERB
ftr-328	565	13	on	on	ADP
ftr-328	565	14	his	his	PRON
ftr-328	565	15	tax	tax	NOUN
ftr-328	565	16	lawyer.175	lawyer.175	NOUN
ftr-328	565	17	if	if	SCONJ
ftr-328	565	18	he	he	PRON
ftr-328	565	19	believes	believe	VERB
ftr-328	565	20	his	his	PRON
ftr-328	565	21	tax	tax	NOUN
ftr-328	565	22	lawyer	lawyer	NOUN
ftr-328	565	23	is	be	AUX
ftr-328	565	24	not	not	PART
ftr-328	565	25	worried	worry	VERB
ftr-328	565	26	exclusively	exclusively	ADV
ftr-328	565	27	about	about	ADP
ftr-328	565	28	him	he	PRON
ftr-328	565	29	,	,	PUNCT
ftr-328	565	30	he	he	PRON
ftr-328	565	31	will	will	AUX
ftr-328	565	32	resort	resort	VERB
ftr-328	565	33	to	to	ADP
ftr-328	565	34	self	self	NOUN
ftr-328	565	35	-	-	PUNCT
ftr-328	565	36	help.176	help.176	NOUN
ftr-328	565	37	the	the	DET
ftr-328	565	38	longterm	longterm	ADJ
ftr-328	565	39	consequence	consequence	NOUN
ftr-328	565	40	of	of	ADP
ftr-328	565	41	tax	tax	NOUN
ftr-328	565	42	clients	client	NOUN
ftr-328	565	43	being	be	AUX
ftr-328	565	44	told	tell	VERB
ftr-328	565	45	their	their	PRON
ftr-328	565	46	lawyers	lawyer	NOUN
ftr-328	565	47	are	be	AUX
ftr-328	565	48	not	not	PART
ftr-328	565	49	worried	worry	VERB
ftr-328	565	50	exclusively	exclusively	ADV
ftr-328	565	51	about	about	ADP
ftr-328	565	52	them	they	PRON
ftr-328	565	53	would	would	AUX
ftr-328	565	54	be	be	AUX
ftr-328	565	55	“	"	PUNCT
ftr-328	565	56	wholesale	wholesale	ADJ
ftr-328	565	57	tax	tax	NOUN
ftr-328	565	58	evasion	evasion	NOUN
ftr-328	565	59	.	.	PUNCT
ftr-328	565	60	.	.	PUNCT
ftr-328	565	61	.	.	PUNCT
ftr-328	566	1	by	by	ADP
ftr-328	566	2	a	a	DET
ftr-328	566	3	skeptical	skeptical	ADJ
ftr-328	566	4	and	and	CCONJ
ftr-328	566	5	unadvised	unadvised	ADJ
ftr-328	566	6	citizenry	citizenry	NOUN
ftr-328	566	7	.	.	PUNCT
ftr-328	566	8	”177	”177	PROPN
ftr-328	566	9	whereas	whereas	SCONJ
ftr-328	566	10	others	other	NOUN
ftr-328	566	11	argued	argue	VERB
ftr-328	566	12	that	that	SCONJ
ftr-328	566	13	the	the	DET
ftr-328	566	14	voluntary	voluntary	ADJ
ftr-328	566	15	compliance	compliance	NOUN
ftr-328	566	16	system	system	NOUN
ftr-328	566	17	justifies	justify	VERB
ftr-328	566	18	special	special	ADJ
ftr-328	566	19	duties	duty	NOUN
ftr-328	566	20	on	on	ADP
ftr-328	566	21	tax	tax	NOUN
ftr-328	566	22	lawyers	lawyer	NOUN
ftr-328	566	23	,	,	PUNCT
ftr-328	566	24	mr	mr	PROPN
ftr-328	566	25	.	.	PROPN
ftr-328	566	26	johnson	johnson	PROPN
ftr-328	566	27	argued	argue	VERB
ftr-328	566	28	that	that	SCONJ
ftr-328	566	29	imposing	impose	VERB
ftr-328	566	30	166	166	NUM
ftr-328	566	31	.	.	PUNCT
ftr-328	567	1	i	i	PRON
ftr-328	567	2	d.	d.	PROPN
ftr-328	567	3	at	at	ADP
ftr-328	567	4	430	430	NUM
ftr-328	567	5	.	.	PUNCT
ftr-328	568	1	167	167	NUM
ftr-328	568	2	.	.	PUNCT
ftr-328	569	1	i	i	PRON
ftr-328	569	2	d.	d.	PROPN
ftr-328	569	3	168	168	NUM
ftr-328	569	4	.	.	PUNCT
ftr-328	570	1	paul	paul	PROPN
ftr-328	570	2	,	,	PUNCT
ftr-328	570	3	tax	tax	NOUN
ftr-328	570	4	adviser	adviser	NOUN
ftr-328	570	5	,	,	PUNCT
ftr-328	570	6	supra	supra	PROPN
ftr-328	570	7	note	note	NOUN
ftr-328	570	8	4	4	NUM
ftr-328	570	9	,	,	PUNCT
ftr-328	570	10	at	at	ADP
ftr-328	570	11	434	434	NUM
ftr-328	570	12	.	.	PUNCT
ftr-328	570	13	169	169	NUM
ftr-328	570	14	.	.	PUNCT
ftr-328	571	1	johnson	johnson	PROPN
ftr-328	571	2	,	,	PUNCT
ftr-328	571	3	theory	theory	NOUN
ftr-328	571	4	,	,	PUNCT
ftr-328	571	5	supra	supra	PROPN
ftr-328	571	6	note	note	PROPN
ftr-328	571	7	86	86	NUM
ftr-328	571	8	,	,	PUNCT
ftr-328	571	9	at	at	ADP
ftr-328	571	10	28	28	NUM
ftr-328	571	11	.	.	PUNCT
ftr-328	571	12	170	170	NUM
ftr-328	571	13	.	.	PUNCT
ftr-328	572	1	i	i	PRON
ftr-328	572	2	d.	d.	PROPN
ftr-328	572	3	171	171	NUM
ftr-328	572	4	.	.	PUNCT
ftr-328	573	1	i	i	PRON
ftr-328	573	2	d.	d.	PROPN
ftr-328	573	3	172	172	NUM
ftr-328	573	4	.	.	PUNCT
ftr-328	574	1	i	i	PRON
ftr-328	574	2	d.	d.	PROPN
ftr-328	574	3	173	173	NUM
ftr-328	574	4	.	.	PUNCT
ftr-328	575	1	i	i	PRON
ftr-328	575	2	d.	d.	PROPN
ftr-328	575	3	at	at	ADP
ftr-328	575	4	29	29	NUM
ftr-328	575	5	.	.	PUNCT
ftr-328	575	6	174	174	NUM
ftr-328	575	7	.	.	PUNCT
ftr-328	576	1	johnson	johnson	PROPN
ftr-328	576	2	,	,	PUNCT
ftr-328	576	3	theory	theory	NOUN
ftr-328	576	4	,	,	PUNCT
ftr-328	576	5	supra	supra	PROPN
ftr-328	576	6	note	note	PROPN
ftr-328	576	7	86	86	NUM
ftr-328	576	8	,	,	PUNCT
ftr-328	576	9	at	at	ADP
ftr-328	576	10	30	30	NUM
ftr-328	576	11	.	.	PUNCT
ftr-328	577	1	175	175	NUM
ftr-328	577	2	.	.	PUNCT
ftr-328	578	1	i	i	PRON
ftr-328	578	2	d.	d.	PROPN
ftr-328	578	3	176	176	NUM
ftr-328	578	4	.	.	PUNCT
ftr-328	579	1	i	i	PRON
ftr-328	579	2	d.	d.	PROPN
ftr-328	579	3	177	177	NUM
ftr-328	579	4	.	.	PUNCT
ftr-328	580	1	i	i	PRON
ftr-328	580	2	d.	d.	PROPN
ftr-328	580	3	2012	2012	NUM
ftr-328	580	4	]	]	PUNCT
ftr-328	580	5	legal	legal	ADJ
ftr-328	580	6	ethics	ethic	NOUN
ftr-328	580	7	and	and	CCONJ
ftr-328	580	8	federal	federal	ADJ
ftr-328	580	9	taxes	taxis	NOUN
ftr-328	580	10	25	25	NUM
ftr-328	580	11	special	special	ADJ
ftr-328	580	12	duties	duty	NOUN
ftr-328	580	13	on	on	ADP
ftr-328	580	14	tax	tax	NOUN
ftr-328	580	15	lawyers	lawyer	NOUN
ftr-328	580	16	would	would	AUX
ftr-328	580	17	undermine	undermine	VERB
ftr-328	580	18	the	the	DET
ftr-328	580	19	voluntary	voluntary	ADJ
ftr-328	580	20	compliance	compliance	NOUN
ftr-328	580	21	system	system	NOUN
ftr-328	580	22	:	:	PUNCT
ftr-328	581	1	[	[	X
ftr-328	581	2	s]ince	s]ince	NOUN
ftr-328	581	3	the	the	DET
ftr-328	581	4	absolute	absolute	ADJ
ftr-328	581	5	condition	condition	NOUN
ftr-328	581	6	to	to	ADP
ftr-328	581	7	a	a	DET
ftr-328	581	8	taxpayer	taxpayer	NOUN
ftr-328	581	9	’s	’s	PART
ftr-328	581	10	compliance	compliance	NOUN
ftr-328	581	11	is	be	AUX
ftr-328	581	12	his	his	PRON
ftr-328	581	13	confidence	confidence	NOUN
ftr-328	581	14	in	in	ADP
ftr-328	581	15	his	his	PRON
ftr-328	581	16	expert	expert	NOUN
ftr-328	581	17	’s	’s	PART
ftr-328	581	18	advice	advice	NOUN
ftr-328	581	19	,	,	PUNCT
ftr-328	581	20	the	the	DET
ftr-328	581	21	whole	whole	ADJ
ftr-328	581	22	community	community	NOUN
ftr-328	581	23	has	have	VERB
ftr-328	581	24	a	a	DET
ftr-328	581	25	stake	stake	NOUN
ftr-328	581	26	in	in	ADP
ftr-328	581	27	instilling	instill	VERB
ftr-328	581	28	that	that	DET
ftr-328	581	29	confidence	confidence	NOUN
ftr-328	581	30	.	.	PUNCT
ftr-328	581	31	.	.	PUNCT
ftr-328	582	1	.	.	PUNCT
ftr-328	583	1	we	we	PRON
ftr-328	583	2	must	must	AUX
ftr-328	583	3	assure	assure	VERB
ftr-328	583	4	the	the	DET
ftr-328	583	5	taxpayer	taxpayer	NOUN
ftr-328	583	6	that	that	SCONJ
ftr-328	583	7	the	the	DET
ftr-328	583	8	advice	advice	NOUN
ftr-328	583	9	he	he	PRON
ftr-328	583	10	gets	get	VERB
ftr-328	583	11	is	be	AUX
ftr-328	583	12	being	be	AUX
ftr-328	583	13	directed	direct	VERB
ftr-328	583	14	to	to	ADP
ftr-328	583	15	his	his	PRON
ftr-328	583	16	own	own	ADJ
ftr-328	583	17	best	good	ADJ
ftr-328	583	18	interest	interest	NOUN
ftr-328	583	19	.	.	PUNCT
ftr-328	584	1	he	he	PRON
ftr-328	584	2	must	must	AUX
ftr-328	584	3	feel	feel	VERB
ftr-328	584	4	sure	sure	ADJ
ftr-328	584	5	that	that	SCONJ
ftr-328	584	6	he	he	PRON
ftr-328	584	7	is	be	AUX
ftr-328	584	8	not	not	PART
ftr-328	584	9	getting	get	VERB
ftr-328	584	10	the	the	DET
ftr-328	584	11	advice	advice	NOUN
ftr-328	584	12	of	of	ADP
ftr-328	584	13	a	a	DET
ftr-328	584	14	conscientious	conscientious	ADJ
ftr-328	584	15	revenue	revenue	NOUN
ftr-328	584	16	agent	agent	NOUN
ftr-328	584	17	,	,	PUNCT
ftr-328	584	18	nor	nor	CCONJ
ftr-328	584	19	even	even	ADV
ftr-328	584	20	the	the	DET
ftr-328	584	21	advice	advice	NOUN
ftr-328	584	22	of	of	ADP
ftr-328	584	23	a	a	DET
ftr-328	584	24	conscientious	conscientious	ADJ
ftr-328	584	25	tax	tax	NOUN
ftr-328	584	26	court	court	NOUN
ftr-328	584	27	judge	judge	NOUN
ftr-328	584	28	.	.	PUNCT
ftr-328	585	1	he	he	PRON
ftr-328	585	2	must	must	AUX
ftr-328	585	3	know	know	VERB
ftr-328	585	4	he	he	PRON
ftr-328	585	5	is	be	AUX
ftr-328	585	6	getting	get	VERB
ftr-328	585	7	the	the	DET
ftr-328	585	8	advice	advice	NOUN
ftr-328	585	9	of	of	ADP
ftr-328	585	10	his	his	PRON
ftr-328	585	11	own	own	ADJ
ftr-328	585	12	counselor	counselor	NOUN
ftr-328	585	13	and	and	CCONJ
ftr-328	585	14	advocate	advocate	NOUN
ftr-328	585	15	.	.	PUNCT
ftr-328	586	1	he	he	PRON
ftr-328	586	2	must	must	AUX
ftr-328	586	3	know	know	VERB
ftr-328	586	4	,	,	PUNCT
ftr-328	586	5	in	in	ADP
ftr-328	586	6	other	other	ADJ
ftr-328	586	7	words	word	NOUN
ftr-328	586	8	,	,	PUNCT
ftr-328	586	9	that	that	SCONJ
ftr-328	586	10	his	his	PRON
ftr-328	586	11	adviser	adviser	NOUN
ftr-328	586	12	is	be	AUX
ftr-328	586	13	in	in	ADP
ftr-328	586	14	his	his	PRON
ftr-328	586	15	own	own	ADJ
ftr-328	586	16	corner	corner	NOUN
ftr-328	586	17	,	,	PUNCT
ftr-328	586	18	and	and	CCONJ
ftr-328	586	19	is	be	AUX
ftr-328	586	20	not	not	PART
ftr-328	586	21	in	in	ADP
ftr-328	586	22	the	the	DET
ftr-328	586	23	middle	middle	NOUN
ftr-328	586	24	of	of	ADP
ftr-328	586	25	the	the	DET
ftr-328	586	26	ring	ring	NOUN
ftr-328	586	27	as	as	ADP
ftr-328	586	28	a	a	DET
ftr-328	586	29	referee	referee	NOUN
ftr-328	586	30	.	.	PUNCT
ftr-328	587	1	only	only	ADV
ftr-328	587	2	then	then	ADV
ftr-328	587	3	can	can	AUX
ftr-328	587	4	the	the	DET
ftr-328	587	5	taxpayer	taxpayer	NOUN
ftr-328	587	6	be	be	AUX
ftr-328	587	7	expected	expect	VERB
ftr-328	587	8	to	to	PART
ftr-328	587	9	be	be	AUX
ftr-328	587	10	trustful	trustful	ADJ
ftr-328	587	11	enough	enough	ADV
ftr-328	587	12	to	to	PART
ftr-328	587	13	throw	throw	VERB
ftr-328	587	14	away	away	ADV
ftr-328	587	15	his	his	PRON
ftr-328	587	16	tip	tip	NOUN
ftr-328	587	17	sheets	sheet	NOUN
ftr-328	587	18	and	and	CCONJ
ftr-328	587	19	stifle	stifle	VERB
ftr-328	587	20	his	his	PRON
ftr-328	587	21	own	own	ADJ
ftr-328	587	22	protective	protective	ADJ
ftr-328	587	23	instincts.178	instincts.178	PROPN
ftr-328	587	24	mr	mr	PROPN
ftr-328	587	25	.	.	PROPN
ftr-328	587	26	johnson	johnson	PROPN
ftr-328	587	27	offered	offer	VERB
ftr-328	587	28	another	another	DET
ftr-328	587	29	argument	argument	NOUN
ftr-328	587	30	against	against	ADP
ftr-328	587	31	imposing	impose	VERB
ftr-328	587	32	special	special	ADJ
ftr-328	587	33	obligations	obligation	NOUN
ftr-328	587	34	on	on	ADP
ftr-328	587	35	tax	tax	NOUN
ftr-328	587	36	lawyers	lawyer	NOUN
ftr-328	587	37	.	.	PUNCT
ftr-328	588	1	he	he	PRON
ftr-328	588	2	attributed	attribute	VERB
ftr-328	588	3	the	the	DET
ftr-328	588	4	“	"	PUNCT
ftr-328	588	5	remarkably	remarkably	ADV
ftr-328	588	6	coherent	coherent	ADJ
ftr-328	588	7	,	,	PUNCT
ftr-328	588	8	uniform	uniform	ADJ
ftr-328	588	9	,	,	PUNCT
ftr-328	588	10	and	and	CCONJ
ftr-328	588	11	equitable	equitable	ADJ
ftr-328	588	12	body	body	NOUN
ftr-328	588	13	of	of	ADP
ftr-328	588	14	law	law	NOUN
ftr-328	588	15	”	"	PUNCT
ftr-328	588	16	enjoyed	enjoy	VERB
ftr-328	588	17	by	by	ADP
ftr-328	588	18	americans	americans	PROPN
ftr-328	588	19	to	to	ADP
ftr-328	588	20	the	the	DET
ftr-328	588	21	adversarial	adversarial	ADJ
ftr-328	588	22	process	process	NOUN
ftr-328	588	23	with	with	ADP
ftr-328	588	24	tax	tax	NOUN
ftr-328	588	25	lawyers	lawyer	NOUN
ftr-328	588	26	on	on	ADP
ftr-328	588	27	one	one	NUM
ftr-328	588	28	side	side	NOUN
ftr-328	588	29	and	and	CCONJ
ftr-328	588	30	government	government	NOUN
ftr-328	588	31	lawyers	lawyer	NOUN
ftr-328	588	32	on	on	ADP
ftr-328	588	33	the	the	DET
ftr-328	588	34	other.179	other.179	NOUN
ftr-328	588	35	tax	tax	NOUN
ftr-328	588	36	lawyers	lawyer	NOUN
ftr-328	588	37	provided	provide	VERB
ftr-328	588	38	a	a	DET
ftr-328	588	39	tremendous	tremendous	ADJ
ftr-328	588	40	and	and	CCONJ
ftr-328	588	41	necessary	necessary	ADJ
ftr-328	588	42	benefit	benefit	NOUN
ftr-328	588	43	to	to	ADP
ftr-328	588	44	the	the	DET
ftr-328	588	45	system	system	NOUN
ftr-328	588	46	,	,	PUNCT
ftr-328	588	47	not	not	PART
ftr-328	588	48	because	because	SCONJ
ftr-328	588	49	of	of	ADP
ftr-328	588	50	any	any	DET
ftr-328	588	51	special	special	ADJ
ftr-328	588	52	duty	duty	NOUN
ftr-328	588	53	incumbent	incumbent	NOUN
ftr-328	588	54	upon	upon	SCONJ
ftr-328	588	55	them	they	PRON
ftr-328	588	56	,	,	PUNCT
ftr-328	588	57	but	but	CCONJ
ftr-328	588	58	by	by	ADP
ftr-328	588	59	merely	merely	ADV
ftr-328	588	60	acting	act	VERB
ftr-328	588	61	as	as	ADP
ftr-328	588	62	lawyers.180	lawyers.180	NOUN
ftr-328	588	63	in	in	ADP
ftr-328	588	64	addition	addition	NOUN
ftr-328	588	65	to	to	ADP
ftr-328	588	66	serving	serve	VERB
ftr-328	588	67	this	this	DET
ftr-328	588	68	essential	essential	ADJ
ftr-328	588	69	role	role	NOUN
ftr-328	588	70	,	,	PUNCT
ftr-328	588	71	mr	mr	PROPN
ftr-328	588	72	.	.	PROPN
ftr-328	588	73	johnson	johnson	PROPN
ftr-328	588	74	encouraged	encourage	VERB
ftr-328	588	75	tax	tax	NOUN
ftr-328	588	76	lawyers	lawyer	NOUN
ftr-328	588	77	to	to	PART
ftr-328	588	78	engage	engage	VERB
ftr-328	588	79	in	in	ADP
ftr-328	588	80	“	"	PUNCT
ftr-328	588	81	disinterested	disinterested	ADJ
ftr-328	588	82	public	public	ADJ
ftr-328	588	83	service	service	NOUN
ftr-328	588	84	,	,	PUNCT
ftr-328	588	85	”	"	PUNCT
ftr-328	588	86	such	such	ADJ
ftr-328	588	87	as	as	ADP
ftr-328	588	88	work	work	NOUN
ftr-328	588	89	in	in	ADP
ftr-328	588	90	bar	bar	NOUN
ftr-328	588	91	associations	association	NOUN
ftr-328	588	92	where	where	SCONJ
ftr-328	588	93	,	,	PUNCT
ftr-328	588	94	he	he	PRON
ftr-328	588	95	insisted	insist	VERB
ftr-328	588	96	,	,	PUNCT
ftr-328	588	97	the	the	DET
ftr-328	588	98	lawyers	lawyer	NOUN
ftr-328	588	99	were	be	AUX
ftr-328	588	100	not	not	PART
ftr-328	588	101	to	to	PART
ftr-328	588	102	bring	bring	VERB
ftr-328	588	103	their	their	PRON
ftr-328	588	104	client	client	NOUN
ftr-328	588	105	’s	’s	PART
ftr-328	588	106	cases	case	NOUN
ftr-328	588	107	to	to	ADP
ftr-328	588	108	bear.181	bear.181	PROPN
ftr-328	588	109	like	like	ADP
ftr-328	588	110	professor	professor	NOUN
ftr-328	588	111	bittker	bittker	NOUN
ftr-328	588	112	,	,	PUNCT
ftr-328	588	113	mr	mr	PROPN
ftr-328	588	114	.	.	PROPN
ftr-328	588	115	johnson	johnson	PROPN
ftr-328	588	116	believed	believe	VERB
ftr-328	588	117	that	that	SCONJ
ftr-328	588	118	the	the	DET
ftr-328	588	119	ethics	ethic	NOUN
ftr-328	588	120	rules	rule	VERB
ftr-328	588	121	applicable	applicable	ADJ
ftr-328	588	122	to	to	ADP
ftr-328	588	123	all	all	DET
ftr-328	588	124	lawyers	lawyer	NOUN
ftr-328	588	125	were	be	AUX
ftr-328	588	126	sufficient	sufficient	ADJ
ftr-328	588	127	for	for	ADP
ftr-328	588	128	tax	tax	NOUN
ftr-328	588	129	lawyers.182	lawyers.182	NOUN
ftr-328	588	130	he	he	PRON
ftr-328	588	131	argued	argue	VERB
ftr-328	588	132	that	that	SCONJ
ftr-328	588	133	the	the	DET
ftr-328	588	134	recognition	recognition	NOUN
ftr-328	588	135	of	of	ADP
ftr-328	588	136	boundaries	boundary	NOUN
ftr-328	588	137	on	on	ADP
ftr-328	588	138	a	a	DET
ftr-328	588	139	tax	tax	NOUN
ftr-328	588	140	lawyer	lawyer	NOUN
ftr-328	588	141	’s	’s	PART
ftr-328	588	142	behavior	behavior	NOUN
ftr-328	588	143	was	be	AUX
ftr-328	588	144	not	not	PART
ftr-328	588	145	recognition	recognition	NOUN
ftr-328	588	146	of	of	ADP
ftr-328	588	147	a	a	DET
ftr-328	588	148	special	special	ADJ
ftr-328	588	149	responsibility	responsibility	NOUN
ftr-328	588	150	to	to	ADP
ftr-328	588	151	the	the	DET
ftr-328	588	152	government.183	government.183	PROPN
ftr-328	588	153	rather	rather	ADV
ftr-328	588	154	,	,	PUNCT
ftr-328	588	155	lawyering	lawyere	VERB
ftr-328	588	156	within	within	ADP
ftr-328	588	157	boundaries	boundary	NOUN
ftr-328	588	158	—	—	PUNCT
ftr-328	588	159	such	such	ADJ
ftr-328	588	160	as	as	ADP
ftr-328	588	161	avoiding	avoid	VERB
ftr-328	588	162	fraudulent	fraudulent	ADJ
ftr-328	588	163	representations	representation	NOUN
ftr-328	588	164	—	—	PUNCT
ftr-328	588	165	was	be	AUX
ftr-328	588	166	simply	simply	ADV
ftr-328	588	167	“	"	PUNCT
ftr-328	588	168	a	a	DET
ftr-328	588	169	matter	matter	NOUN
ftr-328	588	170	of	of	ADP
ftr-328	588	171	my	my	PRON
ftr-328	588	172	dignity	dignity	NOUN
ftr-328	588	173	and	and	CCONJ
ftr-328	588	174	pride	pride	NOUN
ftr-328	588	175	as	as	ADP
ftr-328	588	176	a	a	DET
ftr-328	588	177	lawyer	lawyer	NOUN
ftr-328	588	178	.	.	PUNCT
ftr-328	589	1	”184	”184	PROPN
ftr-328	589	2	mr	mr	PROPN
ftr-328	589	3	.	.	PROPN
ftr-328	589	4	johnson	johnson	PROPN
ftr-328	589	5	emphasized	emphasize	VERB
ftr-328	589	6	this	this	DET
ftr-328	589	7	point	point	NOUN
ftr-328	589	8	stating	state	VERB
ftr-328	589	9	:	:	PUNCT
ftr-328	589	10	“	"	PUNCT
ftr-328	589	11	i	i	PRON
ftr-328	589	12	would	would	AUX
ftr-328	589	13	hate	hate	VERB
ftr-328	589	14	to	to	PART
ftr-328	589	15	think	think	VERB
ftr-328	589	16	that	that	SCONJ
ftr-328	589	17	this	this	PRON
ftr-328	589	18	is	be	AUX
ftr-328	589	19	considered	consider	VERB
ftr-328	589	20	some	some	DET
ftr-328	589	21	special	special	ADJ
ftr-328	589	22	obligation	obligation	NOUN
ftr-328	589	23	of	of	ADP
ftr-328	589	24	the	the	DET
ftr-328	589	25	tax	tax	NOUN
ftr-328	589	26	lawyer	lawyer	NOUN
ftr-328	589	27	.	.	PUNCT
ftr-328	590	1	”185	”185	PROPN
ftr-328	591	1	178	178	NUM
ftr-328	591	2	.	.	PUNCT
ftr-328	592	1	i	i	PRON
ftr-328	592	2	d.	d.	PROPN
ftr-328	592	3	at	at	ADP
ftr-328	592	4	30–31	30–31	NUM
ftr-328	592	5	.	.	PUNCT
ftr-328	592	6	179	179	NUM
ftr-328	592	7	.	.	PUNCT
ftr-328	593	1	johnson	johnson	PROPN
ftr-328	593	2	,	,	PUNCT
ftr-328	593	3	theory	theory	NOUN
ftr-328	593	4	,	,	PUNCT
ftr-328	593	5	supra	supra	PROPN
ftr-328	593	6	note	note	PROPN
ftr-328	593	7	86	86	NUM
ftr-328	593	8	,	,	PUNCT
ftr-328	593	9	at	at	ADP
ftr-328	593	10	27	27	NUM
ftr-328	593	11	.	.	PUNCT
ftr-328	594	1	180	180	NUM
ftr-328	594	2	.	.	PUNCT
ftr-328	595	1	i	i	PRON
ftr-328	595	2	d.	d.	PROPN
ftr-328	595	3	at	at	ADP
ftr-328	595	4	35–36	35–36	NUM
ftr-328	595	5	.	.	PUNCT
ftr-328	596	1	181	181	NUM
ftr-328	596	2	.	.	PUNCT
ftr-328	597	1	i	i	PRON
ftr-328	597	2	d.	d.	PROPN
ftr-328	597	3	at	at	ADP
ftr-328	597	4	36	36	NUM
ftr-328	597	5	.	.	PUNCT
ftr-328	597	6	182	182	NUM
ftr-328	597	7	.	.	PUNCT
ftr-328	598	1	i	i	PRON
ftr-328	598	2	d.	d.	PROPN
ftr-328	598	3	at	at	ADP
ftr-328	598	4	32	32	NUM
ftr-328	598	5	.	.	PUNCT
ftr-328	599	1	183	183	NUM
ftr-328	599	2	.	.	PUNCT
ftr-328	600	1	i	i	PRON
ftr-328	600	2	d.	d.	PROPN
ftr-328	600	3	184	184	NUM
ftr-328	600	4	.	.	PUNCT
ftr-328	601	1	johnson	johnson	PROPN
ftr-328	601	2	,	,	PUNCT
ftr-328	601	3	theory	theory	NOUN
ftr-328	601	4	,	,	PUNCT
ftr-328	601	5	supra	supra	PROPN
ftr-328	601	6	note	note	PROPN
ftr-328	601	7	86	86	NUM
ftr-328	601	8	,	,	PUNCT
ftr-328	601	9	at	at	ADP
ftr-328	601	10	33	33	NUM
ftr-328	601	11	.	.	NOUN
ftr-328	601	12	185	185	NUM
ftr-328	601	13	.	.	PUNCT
ftr-328	602	1	i	i	PRON
ftr-328	602	2	d.	d.	PROPN
ftr-328	602	3	26	26	NUM
ftr-328	602	4	florida	florida	PROPN
ftr-328	602	5	tax	tax	NOUN
ftr-328	602	6	review	review	NOUN
ftr-328	602	7	[	[	X
ftr-328	602	8	vol	vol	NOUN
ftr-328	602	9	.	.	PUNCT
ftr-328	603	1	12:1	12:1	NUM
ftr-328	603	2	professor	professor	PROPN
ftr-328	603	3	john	john	PROPN
ftr-328	603	4	potts	potts	PROPN
ftr-328	603	5	barnes	barnes	PROPN
ftr-328	603	6	denied	deny	VERB
ftr-328	603	7	that	that	SCONJ
ftr-328	603	8	it	it	PRON
ftr-328	603	9	was	be	AUX
ftr-328	603	10	the	the	DET
ftr-328	603	11	tax	tax	NOUN
ftr-328	603	12	lawyer	lawyer	NOUN
ftr-328	603	13	’s	’s	PART
ftr-328	603	14	role	role	NOUN
ftr-328	603	15	to	to	PART
ftr-328	603	16	be	be	AUX
ftr-328	603	17	“	"	PUNCT
ftr-328	603	18	the	the	DET
ftr-328	603	19	keeper	keeper	NOUN
ftr-328	603	20	of	of	ADP
ftr-328	603	21	the	the	DET
ftr-328	603	22	taxpayer	taxpayer	NOUN
ftr-328	603	23	’s	’s	PART
ftr-328	603	24	conscience	conscience	NOUN
ftr-328	603	25	or	or	CCONJ
ftr-328	603	26	an	an	DET
ftr-328	603	27	instrument	instrument	NOUN
ftr-328	603	28	for	for	ADP
ftr-328	603	29	the	the	DET
ftr-328	603	30	implementation	implementation	NOUN
ftr-328	603	31	of	of	ADP
ftr-328	603	32	the	the	DET
ftr-328	603	33	voluntary	voluntary	ADJ
ftr-328	603	34	assessment	assessment	NOUN
ftr-328	603	35	system	system	NOUN
ftr-328	603	36	.	.	PUNCT
ftr-328	603	37	.	.	PUNCT
ftr-328	603	38	.	.	PUNCT
ftr-328	604	1	.”186	.”186	PUNCT
ftr-328	605	1	much	much	ADV
ftr-328	605	2	like	like	ADP
ftr-328	605	3	professor	professor	NOUN
ftr-328	605	4	bittker	bittker	NOUN
ftr-328	605	5	and	and	CCONJ
ftr-328	605	6	mr	mr	PROPN
ftr-328	605	7	.	.	PROPN
ftr-328	605	8	johnson	johnson	PROPN
ftr-328	605	9	,	,	PUNCT
ftr-328	605	10	he	he	PRON
ftr-328	605	11	believed	believe	VERB
ftr-328	605	12	that	that	SCONJ
ftr-328	605	13	the	the	DET
ftr-328	605	14	general	general	ADJ
ftr-328	605	15	ethical	ethical	ADJ
ftr-328	605	16	obligations	obligation	NOUN
ftr-328	605	17	of	of	ADP
ftr-328	605	18	all	all	DET
ftr-328	605	19	lawyers	lawyer	NOUN
ftr-328	605	20	to	to	PART
ftr-328	605	21	“	"	PUNCT
ftr-328	605	22	act	act	VERB
ftr-328	605	23	fairly	fairly	ADV
ftr-328	605	24	and	and	CCONJ
ftr-328	605	25	honestly	honestly	ADV
ftr-328	605	26	”	"	PUNCT
ftr-328	605	27	and	and	CCONJ
ftr-328	605	28	“	"	PUNCT
ftr-328	605	29	be	be	AUX
ftr-328	605	30	law	law	NOUN
ftr-328	605	31	-	-	PUNCT
ftr-328	605	32	abiding	abide	VERB
ftr-328	605	33	”	"	PUNCT
ftr-328	605	34	and	and	CCONJ
ftr-328	605	35	“	"	PUNCT
ftr-328	605	36	to	to	PART
ftr-328	605	37	advise	advise	VERB
ftr-328	605	38	compliance	compliance	NOUN
ftr-328	605	39	with	with	ADP
ftr-328	605	40	the	the	DET
ftr-328	605	41	law	law	NOUN
ftr-328	605	42	”	"	PUNCT
ftr-328	605	43	was	be	AUX
ftr-328	605	44	sufficient	sufficient	ADJ
ftr-328	605	45	to	to	PART
ftr-328	605	46	guide	guide	VERB
ftr-328	605	47	tax	tax	NOUN
ftr-328	605	48	lawyers	lawyer	NOUN
ftr-328	605	49	,	,	PUNCT
ftr-328	605	50	as	as	SCONJ
ftr-328	605	51	well.187	well.187	ADJ
ftr-328	605	52	professor	professor	NOUN
ftr-328	605	53	barnes	barne	NOUN
ftr-328	605	54	did	do	AUX
ftr-328	605	55	not	not	PART
ftr-328	605	56	hesitate	hesitate	VERB
ftr-328	605	57	to	to	PART
ftr-328	605	58	characterize	characterize	VERB
ftr-328	605	59	the	the	DET
ftr-328	605	60	client	client	NOUN
ftr-328	605	61	and	and	CCONJ
ftr-328	605	62	the	the	DET
ftr-328	605	63	treasury	treasury	PROPN
ftr-328	605	64	department	department	PROPN
ftr-328	605	65	’s	’s	PART
ftr-328	605	66	relationship	relationship	NOUN
ftr-328	605	67	as	as	ADP
ftr-328	605	68	adversarial	adversarial	ADJ
ftr-328	605	69	,	,	PUNCT
ftr-328	605	70	writing	write	VERB
ftr-328	605	71	that	that	SCONJ
ftr-328	605	72	this	this	PRON
ftr-328	605	73	does	do	AUX
ftr-328	605	74	not	not	PART
ftr-328	605	75	reflect	reflect	VERB
ftr-328	605	76	any	any	DET
ftr-328	605	77	particular	particular	ADJ
ftr-328	605	78	view	view	NOUN
ftr-328	605	79	of	of	ADP
ftr-328	605	80	the	the	DET
ftr-328	605	81	government	government	NOUN
ftr-328	605	82	,	,	PUNCT
ftr-328	605	83	but	but	CCONJ
ftr-328	605	84	simply	simply	ADV
ftr-328	605	85	reflects	reflect	VERB
ftr-328	605	86	that	that	SCONJ
ftr-328	605	87	the	the	DET
ftr-328	605	88	individual	individual	ADJ
ftr-328	605	89	taxpayer	taxpayer	NOUN
ftr-328	605	90	,	,	PUNCT
ftr-328	605	91	regardless	regardless	ADV
ftr-328	605	92	of	of	ADP
ftr-328	605	93	political	political	ADJ
ftr-328	605	94	orientation	orientation	NOUN
ftr-328	605	95	,	,	PUNCT
ftr-328	605	96	“	"	PUNCT
ftr-328	605	97	carries	carry	VERB
ftr-328	605	98	on	on	ADP
ftr-328	605	99	a	a	DET
ftr-328	605	100	running	run	VERB
ftr-328	605	101	battle	battle	NOUN
ftr-328	605	102	”	"	PUNCT
ftr-328	605	103	to	to	PART
ftr-328	605	104	minimize	minimize	VERB
ftr-328	605	105	his	his	PRON
ftr-328	605	106	income	income	NOUN
ftr-328	605	107	tax	tax	NOUN
ftr-328	605	108	liabilities.188	liabilities.188	NOUN
ftr-328	605	109	similar	similar	ADJ
ftr-328	605	110	to	to	ADP
ftr-328	605	111	the	the	DET
ftr-328	605	112	arguments	argument	NOUN
ftr-328	605	113	made	make	VERB
ftr-328	605	114	by	by	ADP
ftr-328	605	115	mr	mr	PROPN
ftr-328	605	116	.	.	PROPN
ftr-328	605	117	johnson	johnson	PROPN
ftr-328	605	118	,	,	PUNCT
ftr-328	605	119	professor	professor	NOUN
ftr-328	605	120	barnes	barne	NOUN
ftr-328	605	121	insisted	insist	VERB
ftr-328	605	122	that	that	SCONJ
ftr-328	605	123	a	a	DET
ftr-328	605	124	lawyer	lawyer	NOUN
ftr-328	605	125	advising	advise	VERB
ftr-328	605	126	his	his	PRON
ftr-328	605	127	client	client	NOUN
ftr-328	605	128	on	on	ADP
ftr-328	605	129	how	how	SCONJ
ftr-328	605	130	to	to	PART
ftr-328	605	131	lawfully	lawfully	ADV
ftr-328	605	132	minimize	minimize	VERB
ftr-328	605	133	taxes	taxis	NOUN
ftr-328	605	134	was	be	AUX
ftr-328	605	135	not	not	PART
ftr-328	605	136	“	"	PUNCT
ftr-328	605	137	thwarting	thwart	VERB
ftr-328	605	138	or	or	CCONJ
ftr-328	605	139	defeating	defeat	VERB
ftr-328	605	140	the	the	DET
ftr-328	605	141	system	system	NOUN
ftr-328	605	142	”	"	PUNCT
ftr-328	605	143	but	but	CCONJ
ftr-328	605	144	,	,	PUNCT
ftr-328	605	145	on	on	ADP
ftr-328	605	146	the	the	DET
ftr-328	605	147	contrary	contrary	NOUN
ftr-328	605	148	,	,	PUNCT
ftr-328	605	149	was	be	AUX
ftr-328	605	150	“	"	PUNCT
ftr-328	605	151	assisting	assist	VERB
ftr-328	605	152	in	in	ADP
ftr-328	605	153	its	its	PRON
ftr-328	605	154	proper	proper	ADJ
ftr-328	605	155	working	working	NOUN
ftr-328	605	156	,	,	PUNCT
ftr-328	605	157	because	because	SCONJ
ftr-328	605	158	the	the	DET
ftr-328	605	159	taxpayer	taxpayer	NOUN
ftr-328	605	160	is	be	AUX
ftr-328	605	161	as	as	ADV
ftr-328	605	162	much	much	ADV
ftr-328	605	163	entitled	entitle	VERB
ftr-328	605	164	to	to	ADP
ftr-328	605	165	the	the	DET
ftr-328	605	166	benefits	benefit	NOUN
ftr-328	605	167	of	of	ADP
ftr-328	605	168	the	the	DET
ftr-328	605	169	law	law	NOUN
ftr-328	605	170	as	as	SCONJ
ftr-328	605	171	he	he	PRON
ftr-328	605	172	is	be	AUX
ftr-328	605	173	obligated	obligate	VERB
ftr-328	605	174	by	by	ADP
ftr-328	605	175	its	its	PRON
ftr-328	605	176	burdens	burden	NOUN
ftr-328	605	177	.	.	PUNCT
ftr-328	605	178	”189	”189	PUNCT
ftr-328	605	179	professor	professor	PROPN
ftr-328	605	180	john	john	PROPN
ftr-328	605	181	potts	potts	PROPN
ftr-328	605	182	barnes	barnes	PROPN
ftr-328	605	183	believed	believe	VERB
ftr-328	605	184	that	that	SCONJ
ftr-328	605	185	the	the	DET
ftr-328	605	186	tax	tax	NOUN
ftr-328	605	187	lawyer	lawyer	NOUN
ftr-328	605	188	’s	’s	PART
ftr-328	605	189	ethics	ethic	NOUN
ftr-328	605	190	did	do	AUX
ftr-328	605	191	have	have	VERB
ftr-328	605	192	special	special	ADJ
ftr-328	605	193	significance	significance	NOUN
ftr-328	605	194	in	in	ADP
ftr-328	605	195	the	the	DET
ftr-328	605	196	voluntary	voluntary	ADJ
ftr-328	605	197	assessment	assessment	NOUN
ftr-328	605	198	system.190	system.190	VERB
ftr-328	605	199	however	however	ADV
ftr-328	605	200	,	,	PUNCT
ftr-328	605	201	it	it	PRON
ftr-328	605	202	did	do	AUX
ftr-328	605	203	not	not	PART
ftr-328	605	204	involve	involve	VERB
ftr-328	605	205	the	the	DET
ftr-328	605	206	tax	tax	NOUN
ftr-328	605	207	lawyer	lawyer	NOUN
ftr-328	605	208	taking	take	VERB
ftr-328	605	209	on	on	ADP
ftr-328	605	210	a	a	DET
ftr-328	605	211	special	special	ADJ
ftr-328	605	212	role	role	NOUN
ftr-328	605	213	of	of	ADP
ftr-328	605	214	any	any	DET
ftr-328	605	215	sort	sort	NOUN
ftr-328	605	216	.	.	PUNCT
ftr-328	606	1	much	much	ADV
ftr-328	606	2	like	like	ADP
ftr-328	606	3	mr	mr	PROPN
ftr-328	606	4	.	.	PROPN
ftr-328	606	5	johnson	johnson	PROPN
ftr-328	606	6	,	,	PUNCT
ftr-328	606	7	professor	professor	NOUN
ftr-328	606	8	barnes	barnes	PROPN
ftr-328	606	9	argued	argue	VERB
ftr-328	606	10	that	that	SCONJ
ftr-328	606	11	the	the	DET
ftr-328	606	12	tax	tax	NOUN
ftr-328	606	13	lawyer	lawyer	NOUN
ftr-328	606	14	,	,	PUNCT
ftr-328	606	15	simply	simply	ADV
ftr-328	606	16	by	by	ADP
ftr-328	606	17	lawyering	lawyere	VERB
ftr-328	606	18	,	,	PUNCT
ftr-328	606	19	“	"	PUNCT
ftr-328	606	20	contributes	contribute	VERB
ftr-328	606	21	to	to	ADP
ftr-328	606	22	the	the	DET
ftr-328	606	23	effective	effective	ADJ
ftr-328	606	24	operation	operation	NOUN
ftr-328	606	25	”	"	PUNCT
ftr-328	606	26	of	of	ADP
ftr-328	606	27	the	the	DET
ftr-328	606	28	tax	tax	NOUN
ftr-328	606	29	system.191	system.191	PROPN
ftr-328	606	30	however	however	ADV
ftr-328	606	31	,	,	PUNCT
ftr-328	606	32	this	this	PRON
ftr-328	606	33	is	be	AUX
ftr-328	606	34	neither	neither	CCONJ
ftr-328	606	35	because	because	SCONJ
ftr-328	606	36	the	the	DET
ftr-328	606	37	tax	tax	NOUN
ftr-328	606	38	lawyer	lawyer	NOUN
ftr-328	606	39	is	be	AUX
ftr-328	606	40	motivated	motivate	VERB
ftr-328	606	41	by	by	ADP
ftr-328	606	42	some	some	DET
ftr-328	606	43	special	special	ADJ
ftr-328	606	44	duty	duty	NOUN
ftr-328	606	45	to	to	ADP
ftr-328	606	46	the	the	DET
ftr-328	606	47	system	system	NOUN
ftr-328	606	48	nor	nor	CCONJ
ftr-328	606	49	because	because	SCONJ
ftr-328	606	50	he	he	PRON
ftr-328	606	51	sets	set	VERB
ftr-328	606	52	out	out	ADP
ftr-328	606	53	with	with	ADP
ftr-328	606	54	the	the	DET
ftr-328	606	55	intention	intention	NOUN
ftr-328	606	56	of	of	ADP
ftr-328	606	57	improving	improve	VERB
ftr-328	606	58	the	the	DET
ftr-328	606	59	system	system	NOUN
ftr-328	606	60	.	.	PUNCT
ftr-328	607	1	rather	rather	ADV
ftr-328	607	2	,	,	PUNCT
ftr-328	607	3	it	it	PRON
ftr-328	607	4	is	be	AUX
ftr-328	607	5	because	because	SCONJ
ftr-328	607	6	he	he	PRON
ftr-328	607	7	is	be	AUX
ftr-328	607	8	merely	merely	ADV
ftr-328	607	9	“	"	PUNCT
ftr-328	607	10	motivated	motivate	VERB
ftr-328	607	11	by	by	ADP
ftr-328	607	12	the	the	DET
ftr-328	607	13	impulse	impulse	NOUN
ftr-328	607	14	to	to	PART
ftr-328	607	15	give	give	VERB
ftr-328	607	16	the	the	DET
ftr-328	607	17	advice	advice	NOUN
ftr-328	607	18	that	that	PRON
ftr-328	607	19	is	be	AUX
ftr-328	607	20	for	for	ADP
ftr-328	607	21	the	the	DET
ftr-328	607	22	best	good	ADJ
ftr-328	607	23	interest	interest	NOUN
ftr-328	607	24	of	of	ADP
ftr-328	607	25	the	the	DET
ftr-328	607	26	client	client	NOUN
ftr-328	607	27	”	"	PUNCT
ftr-328	607	28	and	and	CCONJ
ftr-328	607	29	within	within	ADP
ftr-328	607	30	the	the	DET
ftr-328	607	31	general	general	ADJ
ftr-328	607	32	limits	limit	NOUN
ftr-328	607	33	of	of	ADP
ftr-328	607	34	legal	legal	ADJ
ftr-328	607	35	ethics.192	ethics.192	NOUN
ftr-328	607	36	any	any	DET
ftr-328	607	37	duty	duty	NOUN
ftr-328	607	38	that	that	PRON
ftr-328	607	39	would	would	AUX
ftr-328	607	40	limit	limit	VERB
ftr-328	607	41	the	the	DET
ftr-328	607	42	effectiveness	effectiveness	NOUN
ftr-328	607	43	of	of	ADP
ftr-328	607	44	the	the	DET
ftr-328	607	45	tax	tax	NOUN
ftr-328	607	46	lawyer	lawyer	NOUN
ftr-328	607	47	’s	’s	PART
ftr-328	607	48	devotion	devotion	NOUN
ftr-328	607	49	to	to	ADP
ftr-328	607	50	the	the	DET
ftr-328	607	51	client	client	NOUN
ftr-328	607	52	is	be	AUX
ftr-328	607	53	one	one	NUM
ftr-328	607	54	that	that	PRON
ftr-328	607	55	,	,	PUNCT
ftr-328	607	56	perhaps	perhaps	ADV
ftr-328	607	57	paradoxically	paradoxically	ADV
ftr-328	607	58	,	,	PUNCT
ftr-328	607	59	would	would	AUX
ftr-328	607	60	undermine	undermine	VERB
ftr-328	607	61	the	the	DET
ftr-328	607	62	benefits	benefit	NOUN
ftr-328	607	63	to	to	ADP
ftr-328	607	64	the	the	DET
ftr-328	607	65	system	system	NOUN
ftr-328	607	66	provided	provide	VERB
ftr-328	607	67	by	by	ADP
ftr-328	607	68	the	the	DET
ftr-328	607	69	tax	tax	NOUN
ftr-328	607	70	lawyer	lawyer	NOUN
ftr-328	607	71	.	.	PUNCT
ftr-328	608	1	much	much	ADV
ftr-328	608	2	like	like	ADP
ftr-328	608	3	mr	mr	PROPN
ftr-328	608	4	.	.	PROPN
ftr-328	608	5	darrell	darrell	PROPN
ftr-328	608	6	,	,	PUNCT
ftr-328	608	7	washington	washington	PROPN
ftr-328	608	8	d.c	d.c	PROPN
ftr-328	608	9	.	.	PUNCT
ftr-328	608	10	tax	tax	PROPN
ftr-328	608	11	attorney	attorney	NOUN
ftr-328	608	12	seymour	seymour	PROPN
ftr-328	608	13	s.	s.	PROPN
ftr-328	608	14	mintz	mintz	PROPN
ftr-328	608	15	(	(	PUNCT
ftr-328	608	16	hogan	hogan	PROPN
ftr-328	608	17	&	&	CCONJ
ftr-328	608	18	hartson	hartson	PROPN
ftr-328	608	19	)	)	PUNCT
ftr-328	608	20	was	be	AUX
ftr-328	608	21	unable	unable	ADJ
ftr-328	608	22	to	to	PART
ftr-328	608	23	define	define	VERB
ftr-328	608	24	a	a	DET
ftr-328	608	25	strictly	strictly	ADV
ftr-328	608	26	adversarial	adversarial	ADJ
ftr-328	608	27	relationship	relationship	NOUN
ftr-328	608	28	between	between	ADP
ftr-328	608	29	tax	tax	NOUN
ftr-328	608	30	clients	client	NOUN
ftr-328	608	31	and	and	CCONJ
ftr-328	608	32	the	the	DET
ftr-328	608	33	government	government	NOUN
ftr-328	608	34	prior	prior	ADV
ftr-328	608	35	to	to	ADP
ftr-328	608	36	the	the	DET
ftr-328	608	37	two	two	NUM
ftr-328	608	38	entering	enter	VERB
ftr-328	608	39	the	the	DET
ftr-328	608	40	courtroom.193	courtroom.193	NOUN
ftr-328	608	41	with	with	ADP
ftr-328	608	42	respect	respect	NOUN
ftr-328	608	43	to	to	ADP
ftr-328	608	44	tax	tax	NOUN
ftr-328	608	45	advice	advice	NOUN
ftr-328	608	46	,	,	PUNCT
ftr-328	608	47	he	he	PRON
ftr-328	608	48	pondered	ponder	VERB
ftr-328	608	49	the	the	DET
ftr-328	608	50	question	question	NOUN
ftr-328	608	51	of	of	ADP
ftr-328	608	52	whether	whether	SCONJ
ftr-328	608	53	or	or	CCONJ
ftr-328	608	54	not	not	PART
ftr-328	608	55	tax	tax	NOUN
ftr-328	608	56	lawyers	lawyer	NOUN
ftr-328	608	57	had	have	AUX
ftr-328	608	58	“	"	PUNCT
ftr-328	608	59	some	some	DET
ftr-328	608	60	greater	great	ADJ
ftr-328	608	61	degree	degree	NOUN
ftr-328	608	62	of	of	ADP
ftr-328	608	63	responsibility	responsibility	NOUN
ftr-328	608	64	to	to	PART
ftr-328	608	65	be	be	AUX
ftr-328	608	66	objective	objective	ADJ
ftr-328	608	67	”	"	PUNCT
ftr-328	608	68	than	than	ADP
ftr-328	608	69	lawyers	lawyer	NOUN
ftr-328	608	70	giving	give	VERB
ftr-328	608	71	advice	advice	NOUN
ftr-328	608	72	in	in	ADP
ftr-328	608	73	other	other	ADJ
ftr-328	608	74	fields.194	fields.194	NOUN
ftr-328	608	75	“	"	PUNCT
ftr-328	608	76	the	the	DET
ftr-328	608	77	answer	answer	NOUN
ftr-328	608	78	to	to	ADP
ftr-328	608	79	the	the	DET
ftr-328	608	80	186	186	NUM
ftr-328	608	81	.	.	PUNCT
ftr-328	609	1	barnes	barne	NOUN
ftr-328	609	2	,	,	PUNCT
ftr-328	609	3	voluntary	voluntary	ADJ
ftr-328	609	4	assessment	assessment	NOUN
ftr-328	609	5	system	system	NOUN
ftr-328	609	6	,	,	PUNCT
ftr-328	609	7	supra	supra	PROPN
ftr-328	609	8	note	note	PROPN
ftr-328	609	9	25	25	NUM
ftr-328	609	10	,	,	PUNCT
ftr-328	609	11	at	at	ADP
ftr-328	609	12	1039	1039	NUM
ftr-328	609	13	.	.	PUNCT
ftr-328	610	1	187	187	NUM
ftr-328	610	2	.	.	PUNCT
ftr-328	611	1	i	i	PRON
ftr-328	611	2	d.	d.	PROPN
ftr-328	611	3	at	at	ADP
ftr-328	611	4	1037–36	1037–36	NUM
ftr-328	611	5	,	,	PUNCT
ftr-328	611	6	1039	1039	NUM
ftr-328	611	7	.	.	PUNCT
ftr-328	612	1	188	188	NUM
ftr-328	612	2	.	.	PUNCT
ftr-328	613	1	i	i	PRON
ftr-328	613	2	d.	d.	PROPN
ftr-328	613	3	at	at	ADP
ftr-328	613	4	1037	1037	NUM
ftr-328	613	5	.	.	PUNCT
ftr-328	614	1	189	189	NUM
ftr-328	614	2	.	.	PUNCT
ftr-328	615	1	i	i	PRON
ftr-328	615	2	d.	d.	PROPN
ftr-328	615	3	at	at	ADP
ftr-328	615	4	1035	1035	NUM
ftr-328	615	5	.	.	PUNCT
ftr-328	616	1	190	190	NUM
ftr-328	616	2	.	.	PUNCT
ftr-328	617	1	i	i	PRON
ftr-328	617	2	d.	d.	PROPN
ftr-328	617	3	191	191	NUM
ftr-328	617	4	.	.	PUNCT
ftr-328	618	1	barnes	barne	NOUN
ftr-328	618	2	,	,	PUNCT
ftr-328	618	3	voluntary	voluntary	ADJ
ftr-328	618	4	assessment	assessment	NOUN
ftr-328	618	5	system	system	NOUN
ftr-328	618	6	,	,	PUNCT
ftr-328	618	7	supra	supra	PROPN
ftr-328	618	8	note	note	PROPN
ftr-328	618	9	25	25	NUM
ftr-328	618	10	,	,	PUNCT
ftr-328	618	11	at	at	ADP
ftr-328	618	12	1035	1035	NUM
ftr-328	618	13	.	.	PUNCT
ftr-328	619	1	192	192	NUM
ftr-328	619	2	.	.	PUNCT
ftr-328	620	1	i	i	PRON
ftr-328	620	2	d.	d.	PROPN
ftr-328	620	3	193	193	NUM
ftr-328	620	4	.	.	PUNCT
ftr-328	621	1	holland	holland	PROPN
ftr-328	621	2	et	et	PROPN
ftr-328	621	3	al	al	PROPN
ftr-328	621	4	.	.	PROPN
ftr-328	621	5	,	,	PUNCT
ftr-328	621	6	panel	panel	NOUN
ftr-328	621	7	discussion	discussion	NOUN
ftr-328	621	8	,	,	PUNCT
ftr-328	621	9	supra	supra	PROPN
ftr-328	621	10	note	note	PROPN
ftr-328	621	11	85	85	NUM
ftr-328	621	12	,	,	PUNCT
ftr-328	621	13	at	at	ADP
ftr-328	621	14	23	23	NUM
ftr-328	621	15	,	,	PUNCT
ftr-328	621	16	58	58	NUM
ftr-328	621	17	.	.	PUNCT
ftr-328	622	1	194	194	NUM
ftr-328	622	2	.	.	PUNCT
ftr-328	623	1	i	i	PRON
ftr-328	623	2	d.	d.	PROPN
ftr-328	623	3	at	at	ADP
ftr-328	623	4	24	24	NUM
ftr-328	623	5	.	.	PUNCT
ftr-328	623	6	2012	2012	NUM
ftr-328	623	7	]	]	PUNCT
ftr-328	623	8	legal	legal	ADJ
ftr-328	623	9	ethics	ethic	NOUN
ftr-328	623	10	and	and	CCONJ
ftr-328	623	11	federal	federal	ADJ
ftr-328	623	12	taxes	taxis	NOUN
ftr-328	623	13	27	27	NUM
ftr-328	623	14	question	question	NOUN
ftr-328	623	15	is	be	AUX
ftr-328	623	16	not	not	PART
ftr-328	623	17	easy	easy	ADJ
ftr-328	623	18	,	,	PUNCT
ftr-328	623	19	”	"	PUNCT
ftr-328	623	20	he	he	PRON
ftr-328	623	21	said.195	said.195	PROPN
ftr-328	623	22	mr	mr	PROPN
ftr-328	623	23	.	.	PROPN
ftr-328	623	24	mintz	mintz	PROPN
ftr-328	623	25	identified	identify	VERB
ftr-328	623	26	three	three	NUM
ftr-328	623	27	possible	possible	ADJ
ftr-328	623	28	answers	answer	NOUN
ftr-328	623	29	,	,	PUNCT
ftr-328	623	30	each	each	PRON
ftr-328	623	31	of	of	ADP
ftr-328	623	32	which	which	PRON
ftr-328	623	33	had	have	VERB
ftr-328	623	34	some	some	DET
ftr-328	623	35	support	support	NOUN
ftr-328	623	36	in	in	ADP
ftr-328	623	37	the	the	DET
ftr-328	623	38	tax	tax	NOUN
ftr-328	623	39	bar.196	bar.196	NOUN
ftr-328	623	40	first	first	ADV
ftr-328	623	41	,	,	PUNCT
ftr-328	623	42	he	he	PRON
ftr-328	623	43	said	say	VERB
ftr-328	623	44	there	there	PRON
ftr-328	623	45	was	be	VERB
ftr-328	623	46	a	a	DET
ftr-328	623	47	“	"	PUNCT
ftr-328	623	48	sizeable	sizeable	ADJ
ftr-328	623	49	segment	segment	NOUN
ftr-328	623	50	”	"	PUNCT
ftr-328	623	51	of	of	ADP
ftr-328	623	52	the	the	DET
ftr-328	623	53	tax	tax	NOUN
ftr-328	623	54	bar	bar	NOUN
ftr-328	623	55	which	which	PRON
ftr-328	623	56	believes	believe	VERB
ftr-328	623	57	the	the	DET
ftr-328	623	58	ethical	ethical	ADJ
ftr-328	623	59	considerations	consideration	NOUN
ftr-328	623	60	applicable	applicable	ADJ
ftr-328	623	61	to	to	ADP
ftr-328	623	62	tax	tax	NOUN
ftr-328	623	63	lawyers	lawyer	NOUN
ftr-328	623	64	are	be	AUX
ftr-328	623	65	merely	merely	ADV
ftr-328	623	66	those	those	PRON
ftr-328	623	67	applicable	applicable	ADJ
ftr-328	623	68	in	in	ADP
ftr-328	623	69	other	other	ADJ
ftr-328	623	70	fields.197	fields.197	ADJ
ftr-328	623	71	circular	circular	ADJ
ftr-328	623	72	230	230	NUM
ftr-328	623	73	,	,	PUNCT
ftr-328	623	74	according	accord	VERB
ftr-328	623	75	to	to	ADP
ftr-328	623	76	this	this	DET
ftr-328	623	77	view	view	NOUN
ftr-328	623	78	,	,	PUNCT
ftr-328	623	79	is	be	AUX
ftr-328	623	80	nothing	nothing	PRON
ftr-328	623	81	but	but	SCONJ
ftr-328	623	82	a	a	DET
ftr-328	623	83	detailed	detailed	ADJ
ftr-328	623	84	“	"	PUNCT
ftr-328	623	85	implementation	implementation	NOUN
ftr-328	623	86	or	or	CCONJ
ftr-328	623	87	an	an	DET
ftr-328	623	88	elaboration	elaboration	NOUN
ftr-328	623	89	”	"	PUNCT
ftr-328	623	90	of	of	ADP
ftr-328	623	91	how	how	SCONJ
ftr-328	623	92	those	those	DET
ftr-328	623	93	considerations	consideration	NOUN
ftr-328	623	94	are	be	AUX
ftr-328	623	95	to	to	PART
ftr-328	623	96	be	be	AUX
ftr-328	623	97	applied	apply	VERB
ftr-328	623	98	in	in	ADP
ftr-328	623	99	the	the	DET
ftr-328	623	100	tax	tax	NOUN
ftr-328	623	101	field.198	field.198	PROPN
ftr-328	623	102	second	second	NOUN
ftr-328	623	103	,	,	PUNCT
ftr-328	623	104	he	he	PRON
ftr-328	623	105	said	say	VERB
ftr-328	623	106	there	there	PRON
ftr-328	623	107	was	be	VERB
ftr-328	623	108	a	a	DET
ftr-328	623	109	“	"	PUNCT
ftr-328	623	110	larger	large	ADJ
ftr-328	623	111	group	group	NOUN
ftr-328	623	112	”	"	PUNCT
ftr-328	623	113	who	who	PRON
ftr-328	623	114	believed	believe	VERB
ftr-328	623	115	that	that	SCONJ
ftr-328	623	116	there	there	PRON
ftr-328	623	117	was	be	VERB
ftr-328	623	118	“	"	PUNCT
ftr-328	623	119	something	something	PRON
ftr-328	623	120	special	special	ADJ
ftr-328	623	121	and	and	CCONJ
ftr-328	623	122	peculiar	peculiar	ADJ
ftr-328	623	123	about	about	ADP
ftr-328	623	124	practicing	practice	VERB
ftr-328	623	125	in	in	ADP
ftr-328	623	126	the	the	DET
ftr-328	623	127	tax	tax	NOUN
ftr-328	623	128	field	field	NOUN
ftr-328	623	129	.	.	PUNCT
ftr-328	623	130	.	.	PUNCT
ftr-328	623	131	.	.	PUNCT
ftr-328	624	1	.”199	.”199	PUNCT
ftr-328	625	1	this	this	DET
ftr-328	625	2	position	position	NOUN
ftr-328	625	3	could	could	AUX
ftr-328	625	4	be	be	AUX
ftr-328	625	5	justified	justify	VERB
ftr-328	625	6	by	by	ADP
ftr-328	625	7	any	any	DET
ftr-328	625	8	one	one	NOUN
ftr-328	625	9	or	or	CCONJ
ftr-328	625	10	a	a	DET
ftr-328	625	11	number	number	NOUN
ftr-328	625	12	of	of	ADP
ftr-328	625	13	considerations	consideration	NOUN
ftr-328	625	14	:	:	PUNCT
ftr-328	625	15	the	the	DET
ftr-328	625	16	self	self	NOUN
ftr-328	625	17	-	-	PUNCT
ftr-328	625	18	assessment	assessment	NOUN
ftr-328	625	19	system	system	NOUN
ftr-328	625	20	“	"	PUNCT
ftr-328	625	21	can	can	AUX
ftr-328	625	22	not	not	PART
ftr-328	625	23	work	work	VERB
ftr-328	625	24	in	in	ADP
ftr-328	625	25	a	a	DET
ftr-328	625	26	purely	purely	ADV
ftr-328	625	27	adversary	adversary	ADJ
ftr-328	625	28	context	context	NOUN
ftr-328	625	29	;	;	PUNCT
ftr-328	625	30	”	"	PUNCT
ftr-328	625	31	the	the	DET
ftr-328	625	32	sovereign	sovereign	NOUN
ftr-328	625	33	is	be	AUX
ftr-328	625	34	simply	simply	ADV
ftr-328	625	35	not	not	PART
ftr-328	625	36	the	the	DET
ftr-328	625	37	same	same	ADJ
ftr-328	625	38	as	as	ADP
ftr-328	625	39	a	a	DET
ftr-328	625	40	“	"	PUNCT
ftr-328	625	41	purely	purely	ADV
ftr-328	625	42	civil	civil	ADJ
ftr-328	625	43	adversary	adversary	NOUN
ftr-328	625	44	;	;	PUNCT
ftr-328	625	45	”	"	PUNCT
ftr-328	625	46	the	the	DET
ftr-328	625	47	taxpayer	taxpayer	NOUN
ftr-328	625	48	has	have	VERB
ftr-328	625	49	control	control	NOUN
ftr-328	625	50	of	of	ADP
ftr-328	625	51	all	all	DET
ftr-328	625	52	the	the	DET
ftr-328	625	53	facts	fact	NOUN
ftr-328	625	54	;	;	PUNCT
ftr-328	625	55	or	or	CCONJ
ftr-328	625	56	tax	tax	NOUN
ftr-328	625	57	lawyers	lawyer	NOUN
ftr-328	625	58	are	be	AUX
ftr-328	625	59	members	member	NOUN
ftr-328	625	60	of	of	ADP
ftr-328	625	61	the	the	DET
ftr-328	625	62	treasury	treasury	NOUN
ftr-328	625	63	bar	bar	NOUN
ftr-328	625	64	and	and	CCONJ
ftr-328	625	65	,	,	PUNCT
ftr-328	625	66	at	at	ADP
ftr-328	625	67	the	the	DET
ftr-328	625	68	minimum	minimum	NOUN
ftr-328	625	69	,	,	PUNCT
ftr-328	625	70	that	that	DET
ftr-328	625	71	membership	membership	NOUN
ftr-328	625	72	“	"	PUNCT
ftr-328	625	73	demands	demand	VERB
ftr-328	625	74	a	a	DET
ftr-328	625	75	higher	high	ADJ
ftr-328	625	76	duty	duty	NOUN
ftr-328	625	77	of	of	ADP
ftr-328	625	78	disclosure	disclosure	NOUN
ftr-328	625	79	.	.	PUNCT
ftr-328	625	80	.	.	PUNCT
ftr-328	625	81	.	.	PUNCT
ftr-328	626	1	.”200	.”200	PUNCT
ftr-328	627	1	finally	finally	ADV
ftr-328	627	2	,	,	PUNCT
ftr-328	627	3	he	he	PRON
ftr-328	627	4	said	say	VERB
ftr-328	627	5	there	there	PRON
ftr-328	627	6	was	be	VERB
ftr-328	627	7	a	a	DET
ftr-328	627	8	“	"	PUNCT
ftr-328	627	9	midway	midway	NOUN
ftr-328	627	10	”	"	PUNCT
ftr-328	627	11	position	position	NOUN
ftr-328	627	12	unconcerned	unconcerned	ADJ
ftr-328	627	13	with	with	ADP
ftr-328	627	14	theoretical	theoretical	ADJ
ftr-328	627	15	resolutions	resolution	NOUN
ftr-328	627	16	and	and	CCONJ
ftr-328	627	17	grounded	ground	VERB
ftr-328	627	18	pragmatically	pragmatically	ADV
ftr-328	627	19	:	:	PUNCT
ftr-328	628	1	[	[	X
ftr-328	628	2	y]ou	y]ou	NOUN
ftr-328	628	3	are	be	AUX
ftr-328	628	4	never	never	ADV
ftr-328	628	5	really	really	ADV
ftr-328	628	6	up	up	ADP
ftr-328	628	7	against	against	ADP
ftr-328	628	8	the	the	DET
ftr-328	628	9	gun	gun	NOUN
ftr-328	628	10	to	to	PART
ftr-328	628	11	determine	determine	VERB
ftr-328	628	12	whether	whether	SCONJ
ftr-328	628	13	the	the	DET
ftr-328	628	14	practitioner	practitioner	NOUN
ftr-328	628	15	does	do	AUX
ftr-328	628	16	have	have	VERB
ftr-328	628	17	dual	dual	ADJ
ftr-328	628	18	responsibilities	responsibility	NOUN
ftr-328	628	19	,	,	PUNCT
ftr-328	628	20	that	that	ADV
ftr-328	628	21	is	is	ADV
ftr-328	628	22	,	,	PUNCT
ftr-328	628	23	one	one	NUM
ftr-328	628	24	set	set	NOUN
ftr-328	628	25	of	of	ADP
ftr-328	628	26	responsibilities	responsibility	NOUN
ftr-328	628	27	to	to	ADP
ftr-328	628	28	his	his	PRON
ftr-328	628	29	client	client	NOUN
ftr-328	628	30	and	and	CCONJ
ftr-328	628	31	another	another	DET
ftr-328	628	32	set	set	NOUN
ftr-328	628	33	to	to	ADP
ftr-328	628	34	the	the	DET
ftr-328	628	35	government	government	NOUN
ftr-328	628	36	,	,	PUNCT
ftr-328	628	37	but	but	CCONJ
ftr-328	628	38	that	that	SCONJ
ftr-328	628	39	it	it	PRON
ftr-328	628	40	is	be	AUX
ftr-328	628	41	just	just	ADV
ftr-328	628	42	good	good	ADJ
ftr-328	628	43	business	business	NOUN
ftr-328	628	44	for	for	ADP
ftr-328	628	45	you	you	PRON
ftr-328	628	46	,	,	PUNCT
ftr-328	628	47	for	for	ADP
ftr-328	628	48	the	the	DET
ftr-328	628	49	client	client	NOUN
ftr-328	628	50	and	and	CCONJ
ftr-328	628	51	for	for	SCONJ
ftr-328	628	52	the	the	DET
ftr-328	628	53	government	government	NOUN
ftr-328	628	54	to	to	PART
ftr-328	628	55	try	try	VERB
ftr-328	628	56	to	to	PART
ftr-328	628	57	minimize	minimize	VERB
ftr-328	628	58	adversary	adversary	NOUN
ftr-328	628	59	aspects	aspect	NOUN
ftr-328	628	60	just	just	ADV
ftr-328	628	61	as	as	ADV
ftr-328	628	62	much	much	ADJ
ftr-328	628	63	as	as	ADP
ftr-328	628	64	possible	possible	ADJ
ftr-328	628	65	,	,	PUNCT
ftr-328	628	66	and	and	CCONJ
ftr-328	628	67	to	to	PART
ftr-328	628	68	increase	increase	VERB
ftr-328	628	69	the	the	DET
ftr-328	628	70	disclosure	disclosure	NOUN
ftr-328	628	71	aspects	aspect	NOUN
ftr-328	628	72	just	just	ADV
ftr-328	628	73	as	as	ADV
ftr-328	628	74	much	much	ADJ
ftr-328	628	75	as	as	ADP
ftr-328	628	76	possible	possible	ADJ
ftr-328	628	77	,	,	PUNCT
ftr-328	628	78	and	and	CCONJ
ftr-328	628	79	thereby	thereby	ADV
ftr-328	628	80	to	to	PART
ftr-328	628	81	improve	improve	VERB
ftr-328	628	82	relationships	relationship	NOUN
ftr-328	628	83	among	among	ADP
ftr-328	628	84	the	the	DET
ftr-328	628	85	three	three	NUM
ftr-328	628	86	of	of	ADP
ftr-328	628	87	you	you	PRON
ftr-328	628	88	as	as	ADV
ftr-328	628	89	much	much	ADV
ftr-328	628	90	as	as	ADP
ftr-328	628	91	possible.201	possible.201	VERB
ftr-328	628	92	for	for	ADP
ftr-328	628	93	mr	mr	PROPN
ftr-328	628	94	.	.	PROPN
ftr-328	628	95	mintz	mintz	PROPN
ftr-328	628	96	,	,	PUNCT
ftr-328	628	97	practicing	practice	VERB
ftr-328	628	98	tax	tax	NOUN
ftr-328	628	99	law	law	NOUN
ftr-328	628	100	at	at	ADP
ftr-328	628	101	the	the	DET
ftr-328	628	102	borderline	borderline	NOUN
ftr-328	628	103	was	be	AUX
ftr-328	628	104	“	"	PUNCT
ftr-328	628	105	just	just	ADV
ftr-328	628	106	not	not	PART
ftr-328	628	107	good	good	ADJ
ftr-328	628	108	tax	tax	NOUN
ftr-328	628	109	practice	practice	NOUN
ftr-328	628	110	or	or	CCONJ
ftr-328	628	111	good	good	ADJ
ftr-328	628	112	tax	tax	NOUN
ftr-328	628	113	business	business	NOUN
ftr-328	628	114	.	.	PUNCT
ftr-328	628	115	.	.	PUNCT
ftr-328	628	116	.	.	PUNCT
ftr-328	629	1	.”202	.”202	PUNCT
ftr-328	630	1	with	with	ADP
ftr-328	630	2	this	this	DET
ftr-328	630	3	fact	fact	NOUN
ftr-328	630	4	of	of	ADP
ftr-328	630	5	practice	practice	NOUN
ftr-328	630	6	in	in	ADP
ftr-328	630	7	mind	mind	NOUN
ftr-328	630	8	,	,	PUNCT
ftr-328	630	9	he	he	PRON
ftr-328	630	10	concluded	conclude	VERB
ftr-328	630	11	it	it	PRON
ftr-328	630	12	was	be	AUX
ftr-328	630	13	a	a	DET
ftr-328	630	14	“	"	PUNCT
ftr-328	630	15	mere	mere	ADJ
ftr-328	630	16	academic	academic	ADJ
ftr-328	630	17	exercise	exercise	NOUN
ftr-328	630	18	when	when	SCONJ
ftr-328	630	19	we	we	PRON
ftr-328	630	20	discuss	discuss	VERB
ftr-328	630	21	the	the	DET
ftr-328	630	22	degree	degree	NOUN
ftr-328	630	23	to	to	PART
ftr-328	630	24	which	which	PRON
ftr-328	630	25	there	there	PRON
ftr-328	630	26	is	be	VERB
ftr-328	630	27	this	this	DET
ftr-328	630	28	dual	dual	ADJ
ftr-328	630	29	relationship	relationship	NOUN
ftr-328	630	30	.	.	PUNCT
ftr-328	630	31	.	.	PUNCT
ftr-328	630	32	.	.	PUNCT
ftr-328	631	1	.”203	.”203	PUNCT
ftr-328	632	1	in	in	ADP
ftr-328	632	2	his	his	PRON
ftr-328	632	3	mind	mind	NOUN
ftr-328	632	4	,	,	PUNCT
ftr-328	632	5	“	"	PUNCT
ftr-328	632	6	it	it	PRON
ftr-328	632	7	is	be	AUX
ftr-328	632	8	in	in	ADP
ftr-328	632	9	our	our	PRON
ftr-328	632	10	best	good	ADJ
ftr-328	632	11	interest	interest	NOUN
ftr-328	632	12	to	to	PART
ftr-328	632	13	act	act	VERB
ftr-328	632	14	as	as	SCONJ
ftr-328	632	15	if	if	SCONJ
ftr-328	632	16	there	there	PRON
ftr-328	632	17	were	be	VERB
ftr-328	632	18	a	a	DET
ftr-328	632	19	dual	dual	ADJ
ftr-328	632	20	responsibility	responsibility	NOUN
ftr-328	632	21	,	,	PUNCT
ftr-328	632	22	”	"	PUNCT
ftr-328	632	23	regardless	regardless	ADV
ftr-328	632	24	of	of	ADP
ftr-328	632	25	the	the	DET
ftr-328	632	26	academic	academic	ADJ
ftr-328	632	27	conclusion.204	conclusion.204	PROPN
ftr-328	632	28	195	195	NUM
ftr-328	632	29	.	.	PUNCT
ftr-328	633	1	i	i	PRON
ftr-328	633	2	d.	d.	PROPN
ftr-328	633	3	196	196	NUM
ftr-328	633	4	.	.	PUNCT
ftr-328	634	1	i	i	PRON
ftr-328	634	2	d.	d.	PROPN
ftr-328	634	3	at	at	ADP
ftr-328	634	4	24–26	24–26	NUM
ftr-328	634	5	.	.	PUNCT
ftr-328	635	1	197	197	NUM
ftr-328	635	2	.	.	PUNCT
ftr-328	636	1	i	i	PRON
ftr-328	636	2	d.	d.	PROPN
ftr-328	636	3	at	at	ADP
ftr-328	636	4	24–25	24–25	NUM
ftr-328	636	5	.	.	PUNCT
ftr-328	637	1	198	198	NUM
ftr-328	637	2	.	.	PUNCT
ftr-328	638	1	holland	holland	PROPN
ftr-328	638	2	et	et	PROPN
ftr-328	638	3	al	al	PROPN
ftr-328	638	4	.	.	PROPN
ftr-328	638	5	,	,	PUNCT
ftr-328	638	6	panel	panel	NOUN
ftr-328	638	7	discussion	discussion	NOUN
ftr-328	638	8	,	,	PUNCT
ftr-328	638	9	supra	supra	PROPN
ftr-328	638	10	note	note	PROPN
ftr-328	638	11	85	85	NUM
ftr-328	638	12	,	,	PUNCT
ftr-328	638	13	at	at	ADP
ftr-328	638	14	25	25	NUM
ftr-328	638	15	.	.	PUNCT
ftr-328	638	16	199	199	NUM
ftr-328	638	17	.	.	PUNCT
ftr-328	639	1	i	i	PRON
ftr-328	639	2	d.	d.	PROPN
ftr-328	639	3	200	200	NUM
ftr-328	639	4	.	.	PUNCT
ftr-328	640	1	i	i	PRON
ftr-328	640	2	d.	d.	PROPN
ftr-328	640	3	at	at	ADP
ftr-328	640	4	25–26	25–26	NUM
ftr-328	640	5	.	.	PUNCT
ftr-328	641	1	201	201	NUM
ftr-328	641	2	.	.	PUNCT
ftr-328	642	1	i	i	PRON
ftr-328	642	2	d.	d.	PROPN
ftr-328	642	3	at	at	ADP
ftr-328	642	4	26	26	NUM
ftr-328	642	5	.	.	PUNCT
ftr-328	643	1	202	202	NUM
ftr-328	643	2	.	.	PUNCT
ftr-328	644	1	i	i	PRON
ftr-328	644	2	d.	d.	PROPN
ftr-328	644	3	203	203	NUM
ftr-328	644	4	.	.	PUNCT
ftr-328	645	1	holland	holland	PROPN
ftr-328	645	2	et	et	PROPN
ftr-328	645	3	al	al	PROPN
ftr-328	645	4	.	.	PROPN
ftr-328	645	5	,	,	PUNCT
ftr-328	645	6	panel	panel	NOUN
ftr-328	645	7	discussion	discussion	NOUN
ftr-328	645	8	,	,	PUNCT
ftr-328	645	9	supra	supra	PROPN
ftr-328	645	10	note	note	PROPN
ftr-328	645	11	85	85	NUM
ftr-328	645	12	,	,	PUNCT
ftr-328	645	13	at	at	ADP
ftr-328	645	14	27	27	NUM
ftr-328	645	15	.	.	PUNCT
ftr-328	646	1	204	204	NUM
ftr-328	646	2	.	.	PUNCT
ftr-328	647	1	i	i	PRON
ftr-328	647	2	d.	d.	PROPN
ftr-328	647	3	28	28	NUM
ftr-328	648	1	florida	florida	PROPN
ftr-328	648	2	tax	tax	PROPN
ftr-328	648	3	review	review	NOUN
ftr-328	648	4	[	[	X
ftr-328	648	5	vol	vol	NOUN
ftr-328	648	6	.	.	PUNCT
ftr-328	649	1	12:1	12:1	NUM
ftr-328	649	2	others	other	NOUN
ftr-328	649	3	shared	share	VERB
ftr-328	649	4	mr	mr	PROPN
ftr-328	649	5	.	.	PROPN
ftr-328	649	6	mintz	mintz	PROPN
ftr-328	649	7	’s	’s	PART
ftr-328	649	8	conviction	conviction	NOUN
ftr-328	649	9	that	that	SCONJ
ftr-328	649	10	the	the	DET
ftr-328	649	11	difference	difference	NOUN
ftr-328	649	12	between	between	ADP
ftr-328	649	13	good	good	ADJ
ftr-328	649	14	tax	tax	NOUN
ftr-328	649	15	ethics	ethic	NOUN
ftr-328	649	16	and	and	CCONJ
ftr-328	649	17	a	a	DET
ftr-328	649	18	good	good	ADJ
ftr-328	649	19	tax	tax	NOUN
ftr-328	649	20	practice	practice	NOUN
ftr-328	649	21	may	may	AUX
ftr-328	649	22	be	be	AUX
ftr-328	649	23	merely	merely	ADV
ftr-328	649	24	academic	academic	ADJ
ftr-328	649	25	,	,	PUNCT
ftr-328	649	26	at	at	ADP
ftr-328	649	27	least	least	ADJ
ftr-328	649	28	in	in	ADP
ftr-328	649	29	many	many	ADJ
ftr-328	649	30	circumstances	circumstance	NOUN
ftr-328	649	31	.	.	PUNCT
ftr-328	650	1	irs	irs	PROPN
ftr-328	650	2	chief	chief	ADJ
ftr-328	650	3	counsel	counsel	NOUN
ftr-328	650	4	crane	crane	PROPN
ftr-328	650	5	c.	c.	PROPN
ftr-328	650	6	hauser	hauser	PROPN
ftr-328	650	7	argued	argue	VERB
ftr-328	650	8	the	the	DET
ftr-328	650	9	tax	tax	NOUN
ftr-328	650	10	lawyer	lawyer	NOUN
ftr-328	650	11	’s	’s	PART
ftr-328	650	12	professional	professional	ADJ
ftr-328	650	13	reputation	reputation	NOUN
ftr-328	650	14	within	within	ADP
ftr-328	650	15	the	the	DET
ftr-328	650	16	irs	irs	PROPN
ftr-328	650	17	offices	office	NOUN
ftr-328	650	18	was	be	AUX
ftr-328	650	19	not	not	PART
ftr-328	650	20	“	"	PUNCT
ftr-328	650	21	simply	simply	ADV
ftr-328	650	22	a	a	DET
ftr-328	650	23	matter	matter	NOUN
ftr-328	650	24	of	of	ADP
ftr-328	650	25	ethics	ethic	NOUN
ftr-328	650	26	”	"	PUNCT
ftr-328	650	27	but	but	CCONJ
ftr-328	650	28	“	"	PUNCT
ftr-328	650	29	a	a	DET
ftr-328	650	30	matter	matter	NOUN
ftr-328	650	31	of	of	ADP
ftr-328	650	32	dollars	dollar	NOUN
ftr-328	650	33	and	and	CCONJ
ftr-328	650	34	cents	cent	NOUN
ftr-328	650	35	to	to	ADP
ftr-328	650	36	the	the	DET
ftr-328	650	37	practitioner	practitioner	NOUN
ftr-328	650	38	.	.	PUNCT
ftr-328	651	1	”205	”205	PUNCT
ftr-328	652	1	indeed	indeed	ADV
ftr-328	652	2	,	,	PUNCT
ftr-328	652	3	mr	mr	PROPN
ftr-328	652	4	.	.	PROPN
ftr-328	652	5	hauser	hauser	PROPN
ftr-328	652	6	suggested	suggest	VERB
ftr-328	652	7	that	that	SCONJ
ftr-328	652	8	rather	rather	ADV
ftr-328	652	9	than	than	ADP
ftr-328	652	10	speaking	speak	VERB
ftr-328	652	11	of	of	ADP
ftr-328	652	12	dual	dual	ADJ
ftr-328	652	13	responsibilities	responsibility	NOUN
ftr-328	652	14	to	to	PART
ftr-328	652	15	client	client	NOUN
ftr-328	652	16	and	and	CCONJ
ftr-328	652	17	government	government	NOUN
ftr-328	652	18	,	,	PUNCT
ftr-328	652	19	it	it	PRON
ftr-328	652	20	would	would	AUX
ftr-328	652	21	be	be	AUX
ftr-328	652	22	useful	useful	ADJ
ftr-328	652	23	to	to	PART
ftr-328	652	24	invoke	invoke	VERB
ftr-328	652	25	a	a	DET
ftr-328	652	26	third	third	ADJ
ftr-328	652	27	responsibility	responsibility	NOUN
ftr-328	652	28	:	:	PUNCT
ftr-328	652	29	the	the	DET
ftr-328	652	30	lawyer	lawyer	NOUN
ftr-328	652	31	as	as	ADP
ftr-328	652	32	to	to	ADP
ftr-328	652	33	himself	himself	PRON
ftr-328	652	34	,	,	PUNCT
ftr-328	652	35	that	that	ADV
ftr-328	652	36	is	is	ADV
ftr-328	652	37	,	,	PUNCT
ftr-328	652	38	to	to	PART
ftr-328	652	39	preserve	preserve	VERB
ftr-328	652	40	his	his	PRON
ftr-328	652	41	professional	professional	ADJ
ftr-328	652	42	reputation.206	reputation.206	PROPN
ftr-328	652	43	mortimer	mortimer	PROPN
ftr-328	652	44	caplin	caplin	PROPN
ftr-328	652	45	and	and	CCONJ
ftr-328	652	46	mr	mr	PROPN
ftr-328	652	47	.	.	PROPN
ftr-328	652	48	holland	holland	PROPN
ftr-328	652	49	agreed	agree	VERB
ftr-328	652	50	that	that	SCONJ
ftr-328	652	51	“	"	PUNCT
ftr-328	652	52	we	we	PRON
ftr-328	652	53	will	will	AUX
ftr-328	652	54	find	find	VERB
ftr-328	652	55	ourselves	ourselves	PRON
ftr-328	652	56	pretty	pretty	ADV
ftr-328	652	57	good	good	ADJ
ftr-328	652	58	tax	tax	NOUN
ftr-328	652	59	advisers	adviser	NOUN
ftr-328	652	60	”	"	PUNCT
ftr-328	652	61	by	by	ADP
ftr-328	652	62	avoiding	avoid	VERB
ftr-328	652	63	advice	advice	NOUN
ftr-328	652	64	that	that	PRON
ftr-328	652	65	raises	raise	VERB
ftr-328	652	66	ethical	ethical	ADJ
ftr-328	652	67	concerns	concern	NOUN
ftr-328	652	68	within	within	ADP
ftr-328	652	69	us.207	us.207	PROPN
ftr-328	652	70	new	new	PROPN
ftr-328	652	71	york	york	PROPN
ftr-328	652	72	city	city	PROPN
ftr-328	652	73	tax	tax	NOUN
ftr-328	652	74	lawyer	lawyer	NOUN
ftr-328	652	75	milton	milton	PROPN
ftr-328	652	76	young	young	PROPN
ftr-328	652	77	(	(	PUNCT
ftr-328	652	78	young	young	ADJ
ftr-328	652	79	,	,	PUNCT
ftr-328	652	80	kaplan	kaplan	PROPN
ftr-328	652	81	&	&	CCONJ
ftr-328	652	82	edelstein	edelstein	PROPN
ftr-328	652	83	)	)	PUNCT
ftr-328	652	84	followed	follow	VERB
ftr-328	652	85	this	this	DET
ftr-328	652	86	sentiment	sentiment	NOUN
ftr-328	652	87	as	as	ADV
ftr-328	652	88	well	well	ADV
ftr-328	652	89	,	,	PUNCT
ftr-328	652	90	writing	write	VERB
ftr-328	652	91	that	that	SCONJ
ftr-328	652	92	a	a	DET
ftr-328	652	93	moral	moral	ADJ
ftr-328	652	94	reaction	reaction	NOUN
ftr-328	652	95	is	be	AUX
ftr-328	652	96	“	"	PUNCT
ftr-328	652	97	often	often	ADV
ftr-328	652	98	a	a	DET
ftr-328	652	99	correct	correct	ADJ
ftr-328	652	100	forecast	forecast	NOUN
ftr-328	652	101	of	of	ADP
ftr-328	652	102	the	the	DET
ftr-328	652	103	effectiveness	effectiveness	NOUN
ftr-328	652	104	of	of	ADP
ftr-328	652	105	the	the	DET
ftr-328	652	106	plan	plan	NOUN
ftr-328	652	107	itself	itself	PRON
ftr-328	652	108	.	.	PUNCT
ftr-328	653	1	”208	”208	VERB
ftr-328	653	2	for	for	ADP
ftr-328	653	3	mr	mr	PROPN
ftr-328	653	4	.	.	PROPN
ftr-328	653	5	young	young	PROPN
ftr-328	653	6	,	,	PUNCT
ftr-328	653	7	it	it	PRON
ftr-328	653	8	was	be	AUX
ftr-328	653	9	reasonable	reasonable	ADJ
ftr-328	653	10	to	to	PART
ftr-328	653	11	speak	speak	VERB
ftr-328	653	12	of	of	ADP
ftr-328	653	13	a	a	DET
ftr-328	653	14	dual	dual	ADJ
ftr-328	653	15	duty	duty	NOUN
ftr-328	653	16	to	to	ADP
ftr-328	653	17	the	the	DET
ftr-328	653	18	client	client	NOUN
ftr-328	653	19	and	and	CCONJ
ftr-328	653	20	government	government	NOUN
ftr-328	653	21	,	,	PUNCT
ftr-328	653	22	but	but	CCONJ
ftr-328	653	23	he	he	PRON
ftr-328	653	24	emphasized	emphasize	VERB
ftr-328	653	25	that	that	SCONJ
ftr-328	653	26	a	a	DET
ftr-328	653	27	“	"	PUNCT
ftr-328	653	28	dual	dual	ADJ
ftr-328	653	29	responsibility	responsibility	NOUN
ftr-328	653	30	”	"	PUNCT
ftr-328	653	31	is	be	AUX
ftr-328	653	32	not	not	PART
ftr-328	653	33	necessarily	necessarily	ADV
ftr-328	653	34	a	a	DET
ftr-328	653	35	conflicting	conflict	VERB
ftr-328	653	36	one.209	one.209	NOUN
ftr-328	653	37	it	it	PRON
ftr-328	653	38	is	be	AUX
ftr-328	653	39	good	good	ADJ
ftr-328	653	40	for	for	SCONJ
ftr-328	653	41	both	both	CCONJ
ftr-328	653	42	the	the	DET
ftr-328	653	43	government	government	NOUN
ftr-328	653	44	and	and	CCONJ
ftr-328	653	45	the	the	DET
ftr-328	653	46	client	client	NOUN
ftr-328	653	47	to	to	PART
ftr-328	653	48	avoid	avoid	VERB
ftr-328	653	49	bad	bad	ADJ
ftr-328	653	50	tax	tax	NOUN
ftr-328	653	51	planning	planning	NOUN
ftr-328	653	52	,	,	PUNCT
ftr-328	653	53	he	he	PRON
ftr-328	653	54	thought	think	VERB
ftr-328	653	55	.	.	PUNCT
ftr-328	654	1	e.	e.	PROPN
ftr-328	654	2	duty	duty	PROPN
ftr-328	654	3	of	of	ADP
ftr-328	654	4	disclosure	disclosure	NOUN
ftr-328	654	5	alongside	alongside	ADP
ftr-328	654	6	the	the	DET
ftr-328	654	7	debate	debate	NOUN
ftr-328	654	8	on	on	ADP
ftr-328	654	9	the	the	DET
ftr-328	654	10	general	general	ADJ
ftr-328	654	11	duty	duty	NOUN
ftr-328	654	12	to	to	ADP
ftr-328	654	13	the	the	DET
ftr-328	654	14	system	system	NOUN
ftr-328	654	15	was	be	AUX
ftr-328	654	16	the	the	DET
ftr-328	654	17	more	more	ADV
ftr-328	654	18	specific	specific	ADJ
ftr-328	654	19	debate	debate	NOUN
ftr-328	654	20	on	on	ADP
ftr-328	654	21	whether	whether	SCONJ
ftr-328	654	22	or	or	CCONJ
ftr-328	654	23	not	not	PART
ftr-328	654	24	there	there	PRON
ftr-328	654	25	was	be	VERB
ftr-328	654	26	a	a	DET
ftr-328	654	27	duty	duty	NOUN
ftr-328	654	28	to	to	PART
ftr-328	654	29	disclose	disclose	VERB
ftr-328	654	30	“	"	PUNCT
ftr-328	654	31	doubtful	doubtful	ADJ
ftr-328	654	32	but	but	CCONJ
ftr-328	654	33	arguable	arguable	ADJ
ftr-328	654	34	points	point	NOUN
ftr-328	654	35	in	in	ADP
ftr-328	654	36	a	a	DET
ftr-328	654	37	tax	tax	NOUN
ftr-328	654	38	return	return	NOUN
ftr-328	654	39	.	.	PUNCT
ftr-328	655	1	”210	”210	PROPN
ftr-328	655	2	norris	norris	PROPN
ftr-328	655	3	darrell	darrell	PROPN
ftr-328	655	4	argued	argue	VERB
ftr-328	655	5	there	there	PRON
ftr-328	655	6	was.211	was.211	NOUN
ftr-328	655	7	for	for	ADP
ftr-328	655	8	mr	mr	PROPN
ftr-328	655	9	.	.	PROPN
ftr-328	655	10	darrell	darrell	PROPN
ftr-328	655	11	,	,	PUNCT
ftr-328	655	12	the	the	DET
ftr-328	655	13	relevant	relevant	ADJ
ftr-328	655	14	issue	issue	NOUN
ftr-328	655	15	was	be	AUX
ftr-328	655	16	not	not	PART
ftr-328	655	17	his	his	PRON
ftr-328	655	18	own	own	ADJ
ftr-328	655	19	professional	professional	ADJ
ftr-328	655	20	judgment	judgment	NOUN
ftr-328	655	21	on	on	ADP
ftr-328	655	22	the	the	DET
ftr-328	655	23	taxability	taxability	NOUN
ftr-328	655	24	of	of	ADP
ftr-328	655	25	the	the	DET
ftr-328	655	26	issue	issue	NOUN
ftr-328	655	27	but	but	CCONJ
ftr-328	655	28	rather	rather	ADV
ftr-328	655	29	his	his	PRON
ftr-328	655	30	professional	professional	ADJ
ftr-328	655	31	judgment	judgment	NOUN
ftr-328	655	32	as	as	ADP
ftr-328	655	33	to	to	ADP
ftr-328	655	34	whether	whether	SCONJ
ftr-328	655	35	“	"	PUNCT
ftr-328	655	36	the	the	DET
ftr-328	655	37	government	government	NOUN
ftr-328	655	38	would	would	AUX
ftr-328	655	39	probably	probably	ADV
ftr-328	655	40	seek	seek	VERB
ftr-328	655	41	to	to	PART
ftr-328	655	42	tax	tax	VERB
ftr-328	655	43	it	it	PRON
ftr-328	655	44	.	.	PUNCT
ftr-328	655	45	”212	”212	PUNCT
ftr-328	656	1	although	although	SCONJ
ftr-328	656	2	he	he	PRON
ftr-328	656	3	argued	argue	VERB
ftr-328	656	4	for	for	SCONJ
ftr-328	656	5	a	a	DET
ftr-328	656	6	general	general	ADJ
ftr-328	656	7	rule	rule	NOUN
ftr-328	656	8	to	to	PART
ftr-328	656	9	disclose	disclose	VERB
ftr-328	656	10	any	any	DET
ftr-328	656	11	item	item	NOUN
ftr-328	656	12	that	that	PRON
ftr-328	656	13	“	"	PUNCT
ftr-328	656	14	might	might	AUX
ftr-328	656	15	be	be	AUX
ftr-328	656	16	considered	consider	VERB
ftr-328	656	17	taxable	taxable	ADJ
ftr-328	656	18	by	by	ADP
ftr-328	656	19	the	the	DET
ftr-328	656	20	tax	tax	NOUN
ftr-328	656	21	authorities	authority	NOUN
ftr-328	656	22	,	,	PUNCT
ftr-328	656	23	”	"	PUNCT
ftr-328	656	24	he	he	PRON
ftr-328	656	25	also	also	ADV
ftr-328	656	26	argued	argue	VERB
ftr-328	656	27	for	for	ADP
ftr-328	656	28	an	an	DET
ftr-328	656	29	exception.213	exception.213	NOUN
ftr-328	656	30	the	the	DET
ftr-328	656	31	exception	exception	NOUN
ftr-328	656	32	would	would	AUX
ftr-328	656	33	be	be	AUX
ftr-328	656	34	those	those	DET
ftr-328	656	35	situations	situation	NOUN
ftr-328	656	36	in	in	ADP
ftr-328	656	37	which	which	PRON
ftr-328	656	38	“	"	PUNCT
ftr-328	656	39	there	there	PRON
ftr-328	656	40	were	be	VERB
ftr-328	656	41	many	many	ADJ
ftr-328	656	42	courts	court	NOUN
ftr-328	656	43	decisions	decision	NOUN
ftr-328	656	44	uniformly	uniformly	ADV
ftr-328	656	45	in	in	ADP
ftr-328	656	46	his	his	PRON
ftr-328	656	47	client	client	NOUN
ftr-328	656	48	’s	’s	PART
ftr-328	656	49	favor	favor	NOUN
ftr-328	656	50	but	but	CCONJ
ftr-328	656	51	as	as	ADP
ftr-328	656	52	to	to	PART
ftr-328	656	53	which	which	PRON
ftr-328	656	54	the	the	DET
ftr-328	656	55	government	government	NOUN
ftr-328	656	56	bullheadedly	bullheadedly	ADV
ftr-328	656	57	simply	simply	ADV
ftr-328	656	58	had	have	VERB
ftr-328	656	59	n’t	n’t	ADJ
ftr-328	656	60	yet	yet	ADV
ftr-328	656	61	205	205	NUM
ftr-328	656	62	.	.	PUNCT
ftr-328	657	1	i	i	PRON
ftr-328	657	2	d.	d.	PROPN
ftr-328	657	3	at	at	ADP
ftr-328	657	4	29	29	NUM
ftr-328	657	5	.	.	PUNCT
ftr-328	657	6	206	206	NUM
ftr-328	657	7	.	.	PUNCT
ftr-328	658	1	i	i	PRON
ftr-328	658	2	d.	d.	PROPN
ftr-328	658	3	207	207	NUM
ftr-328	658	4	.	.	PUNCT
ftr-328	659	1	i	i	PRON
ftr-328	659	2	d.	d.	PROPN
ftr-328	659	3	at	at	ADP
ftr-328	659	4	38	38	NUM
ftr-328	659	5	.	.	PUNCT
ftr-328	660	1	mortimer	mortimer	PROPN
ftr-328	660	2	caplin	caplin	PROPN
ftr-328	660	3	believed	believe	VERB
ftr-328	660	4	that	that	SCONJ
ftr-328	660	5	tax	tax	NOUN
ftr-328	660	6	lawyers	lawyer	NOUN
ftr-328	660	7	should	should	AUX
ftr-328	660	8	“	"	PUNCT
ftr-328	660	9	accept	accept	VERB
ftr-328	660	10	their	their	PRON
ftr-328	660	11	special	special	ADJ
ftr-328	660	12	responsibilities	responsibility	NOUN
ftr-328	660	13	,	,	PUNCT
ftr-328	660	14	”	"	PUNCT
ftr-328	660	15	and	and	CCONJ
ftr-328	660	16	that	that	SCONJ
ftr-328	660	17	they	they	PRON
ftr-328	660	18	should	should	AUX
ftr-328	660	19	be	be	AUX
ftr-328	660	20	“	"	PUNCT
ftr-328	660	21	willing	willing	ADJ
ftr-328	660	22	to	to	PART
ftr-328	660	23	work	work	VERB
ftr-328	660	24	cooperatively	cooperatively	ADV
ftr-328	660	25	for	for	ADP
ftr-328	660	26	stronger	strong	ADJ
ftr-328	660	27	and	and	CCONJ
ftr-328	660	28	better	well	ADJ
ftr-328	660	29	tax	tax	NOUN
ftr-328	660	30	administration	administration	NOUN
ftr-328	660	31	not	not	PART
ftr-328	660	32	only	only	ADV
ftr-328	660	33	for	for	ADP
ftr-328	660	34	their	their	PRON
ftr-328	660	35	own	own	ADJ
ftr-328	660	36	interest	interest	NOUN
ftr-328	660	37	,	,	PUNCT
ftr-328	660	38	but	but	CCONJ
ftr-328	660	39	in	in	ADP
ftr-328	660	40	the	the	DET
ftr-328	660	41	interest	interest	NOUN
ftr-328	660	42	of	of	ADP
ftr-328	660	43	the	the	DET
ftr-328	660	44	nation	nation	NOUN
ftr-328	660	45	,	,	PUNCT
ftr-328	660	46	as	as	ADV
ftr-328	660	47	well	well	ADV
ftr-328	660	48	.	.	PUNCT
ftr-328	660	49	”	"	PUNCT
ftr-328	661	1	caplin	caplin	PROPN
ftr-328	661	2	,	,	PUNCT
ftr-328	661	3	good	good	ADJ
ftr-328	661	4	tax	tax	NOUN
ftr-328	661	5	practice	practice	NOUN
ftr-328	661	6	,	,	PUNCT
ftr-328	661	7	supra	supra	PROPN
ftr-328	661	8	note	note	PROPN
ftr-328	661	9	19	19	NUM
ftr-328	661	10	,	,	PUNCT
ftr-328	661	11	at	at	ADP
ftr-328	661	12	21	21	NUM
ftr-328	661	13	.	.	PUNCT
ftr-328	661	14	208	208	NUM
ftr-328	661	15	.	.	X
ftr-328	662	1	johnson	johnson	PROPN
ftr-328	662	2	,	,	PUNCT
ftr-328	662	3	theory	theory	NOUN
ftr-328	662	4	,	,	PUNCT
ftr-328	662	5	supra	supra	PROPN
ftr-328	662	6	note	note	PROPN
ftr-328	662	7	86	86	NUM
ftr-328	662	8	,	,	PUNCT
ftr-328	662	9	at	at	ADP
ftr-328	662	10	39–40	39–40	NUM
ftr-328	662	11	.	.	PUNCT
ftr-328	663	1	209	209	NUM
ftr-328	663	2	.	.	PUNCT
ftr-328	664	1	i	i	PRON
ftr-328	664	2	d.	d.	PROPN
ftr-328	664	3	at	at	ADP
ftr-328	664	4	39	39	NUM
ftr-328	664	5	.	.	PUNCT
ftr-328	664	6	210	210	NUM
ftr-328	664	7	.	.	PUNCT
ftr-328	665	1	bittker	bittker	NOUN
ftr-328	665	2	,	,	PUNCT
ftr-328	665	3	professional	professional	ADJ
ftr-328	665	4	responsibility	responsibility	NOUN
ftr-328	665	5	,	,	PUNCT
ftr-328	665	6	supra	supra	PROPN
ftr-328	665	7	note	note	PROPN
ftr-328	665	8	23	23	NUM
ftr-328	665	9	,	,	PUNCT
ftr-328	665	10	at	at	ADP
ftr-328	665	11	92	92	NUM
ftr-328	665	12	(	(	PUNCT
ftr-328	665	13	quoting	quote	VERB
ftr-328	665	14	norris	norris	PROPN
ftr-328	665	15	darrell	darrell	PROPN
ftr-328	665	16	)	)	PUNCT
ftr-328	665	17	.	.	PUNCT
ftr-328	666	1	211	211	NUM
ftr-328	666	2	.	.	PUNCT
ftr-328	667	1	i	i	PRON
ftr-328	667	2	d.	d.	PROPN
ftr-328	667	3	212	212	NUM
ftr-328	667	4	.	.	PUNCT
ftr-328	668	1	i	i	PRON
ftr-328	668	2	d.	d.	PROPN
ftr-328	668	3	213	213	NUM
ftr-328	668	4	.	.	PUNCT
ftr-328	669	1	i	i	PRON
ftr-328	669	2	d.	d.	PROPN
ftr-328	669	3	2012	2012	NUM
ftr-328	669	4	]	]	PUNCT
ftr-328	669	5	legal	legal	ADJ
ftr-328	669	6	ethics	ethic	NOUN
ftr-328	669	7	and	and	CCONJ
ftr-328	669	8	federal	federal	ADJ
ftr-328	669	9	taxes	taxis	NOUN
ftr-328	669	10	29	29	NUM
ftr-328	669	11	given	give	VERB
ftr-328	669	12	up	up	ADP
ftr-328	669	13	.	.	PUNCT
ftr-328	669	14	”214	”214	PUNCT
ftr-328	670	1	and	and	CCONJ
ftr-328	670	2	into	into	ADP
ftr-328	670	3	the	the	DET
ftr-328	670	4	calculations	calculation	NOUN
ftr-328	670	5	of	of	ADP
ftr-328	670	6	the	the	DET
ftr-328	670	7	government	government	NOUN
ftr-328	670	8	’s	’s	PART
ftr-328	670	9	probable	probable	ADJ
ftr-328	670	10	interest	interest	NOUN
ftr-328	670	11	—	—	PUNCT
ftr-328	670	12	and	and	CCONJ
ftr-328	670	13	whether	whether	SCONJ
ftr-328	670	14	or	or	CCONJ
ftr-328	670	15	not	not	PART
ftr-328	670	16	the	the	DET
ftr-328	670	17	interest	interest	NOUN
ftr-328	670	18	was	be	AUX
ftr-328	670	19	merely	merely	ADV
ftr-328	670	20	bullheaded	bullheade	VERB
ftr-328	670	21	—	—	PUNCT
ftr-328	670	22	mr	mr	PROPN
ftr-328	670	23	.	.	PROPN
ftr-328	670	24	darrell	darrell	PROPN
ftr-328	670	25	also	also	ADV
ftr-328	670	26	cited	cite	VERB
ftr-328	670	27	the	the	DET
ftr-328	670	28	need	need	NOUN
ftr-328	670	29	to	to	PART
ftr-328	670	30	consider	consider	VERB
ftr-328	670	31	potential	potential	ADJ
ftr-328	670	32	penalties	penalty	NOUN
ftr-328	670	33	(	(	PUNCT
ftr-328	670	34	e.g.	e.g.	ADV
ftr-328	670	35	,	,	PUNCT
ftr-328	670	36	for	for	ADP
ftr-328	670	37	disregarding	disregard	VERB
ftr-328	670	38	regulations	regulation	NOUN
ftr-328	670	39	)	)	PUNCT
ftr-328	670	40	and	and	CCONJ
ftr-328	670	41	potential	potential	ADJ
ftr-328	670	42	tactical	tactical	ADJ
ftr-328	670	43	decisions	decision	NOUN
ftr-328	670	44	(	(	PUNCT
ftr-328	670	45	e.g.	e.g.	ADV
ftr-328	670	46	,	,	PUNCT
ftr-328	670	47	making	make	VERB
ftr-328	670	48	and	and	CCONJ
ftr-328	670	49	reporting	report	VERB
ftr-328	670	50	gifts	gift	NOUN
ftr-328	670	51	in	in	ADP
ftr-328	670	52	a	a	DET
ftr-328	670	53	year	year	NOUN
ftr-328	670	54	in	in	ADP
ftr-328	670	55	which	which	PRON
ftr-328	670	56	the	the	DET
ftr-328	670	57	need	need	NOUN
ftr-328	670	58	to	to	PART
ftr-328	670	59	file	file	VERB
ftr-328	670	60	a	a	DET
ftr-328	670	61	gift	gift	NOUN
ftr-328	670	62	return	return	NOUN
ftr-328	670	63	was	be	AUX
ftr-328	670	64	debatable	debatable	ADJ
ftr-328	670	65	—	—	PUNCT
ftr-328	670	66	so	so	SCONJ
ftr-328	670	67	as	as	SCONJ
ftr-328	670	68	to	to	PART
ftr-328	670	69	start	start	VERB
ftr-328	670	70	the	the	DET
ftr-328	670	71	statute	statute	NOUN
ftr-328	670	72	of	of	ADP
ftr-328	670	73	limitations).215	limitations).215	PROPN
ftr-328	670	74	despite	despite	SCONJ
ftr-328	670	75	his	his	PRON
ftr-328	670	76	unambiguous	unambiguous	ADJ
ftr-328	670	77	argument	argument	NOUN
ftr-328	670	78	for	for	SCONJ
ftr-328	670	79	a	a	DET
ftr-328	670	80	duty	duty	NOUN
ftr-328	670	81	to	to	PART
ftr-328	670	82	disclose	disclose	VERB
ftr-328	670	83	,	,	PUNCT
ftr-328	670	84	it	it	PRON
ftr-328	670	85	was	be	AUX
ftr-328	670	86	,	,	PUNCT
ftr-328	670	87	ultimately	ultimately	ADV
ftr-328	670	88	,	,	PUNCT
ftr-328	670	89	merely	merely	ADV
ftr-328	670	90	a	a	DET
ftr-328	670	91	presumptive	presumptive	ADJ
ftr-328	670	92	duty	duty	NOUN
ftr-328	670	93	.	.	PUNCT
ftr-328	671	1	he	he	PRON
ftr-328	671	2	recognized	recognize	VERB
ftr-328	671	3	the	the	DET
ftr-328	671	4	“	"	PUNCT
ftr-328	671	5	difficulty	difficulty	NOUN
ftr-328	671	6	of	of	ADP
ftr-328	671	7	generalizing	generalize	VERB
ftr-328	671	8	,	,	PUNCT
ftr-328	671	9	”	"	PUNCT
ftr-328	671	10	and	and	CCONJ
ftr-328	671	11	wrote	write	VERB
ftr-328	671	12	that	that	SCONJ
ftr-328	671	13	the	the	DET
ftr-328	671	14	decision	decision	NOUN
ftr-328	671	15	“	"	PUNCT
ftr-328	671	16	depends	depend	VERB
ftr-328	671	17	upon	upon	SCONJ
ftr-328	671	18	your	your	PRON
ftr-328	671	19	best	good	ADJ
ftr-328	671	20	judgment	judgment	NOUN
ftr-328	671	21	as	as	ADP
ftr-328	671	22	to	to	ADP
ftr-328	671	23	the	the	DET
ftr-328	671	24	law	law	NOUN
ftr-328	671	25	,	,	PUNCT
ftr-328	671	26	the	the	DET
ftr-328	671	27	merits	merit	NOUN
ftr-328	671	28	of	of	ADP
ftr-328	671	29	any	any	DET
ftr-328	671	30	claim	claim	NOUN
ftr-328	671	31	of	of	ADP
ftr-328	671	32	taxability	taxability	NOUN
ftr-328	671	33	and	and	CCONJ
ftr-328	671	34	the	the	DET
ftr-328	671	35	government	government	NOUN
ftr-328	671	36	’s	’s	PART
ftr-328	671	37	probable	probable	ADJ
ftr-328	671	38	attitude	attitude	NOUN
ftr-328	671	39	.	.	PUNCT
ftr-328	672	1	”216	”216	X
ftr-328	672	2	mr	mr	PROPN
ftr-328	672	3	.	.	PROPN
ftr-328	672	4	darrell	darrell	PROPN
ftr-328	672	5	asserted	assert	VERB
ftr-328	672	6	a	a	DET
ftr-328	672	7	presumptive	presumptive	ADJ
ftr-328	672	8	general	general	ADJ
ftr-328	672	9	duty	duty	NOUN
ftr-328	672	10	to	to	PART
ftr-328	672	11	disclose	disclose	VERB
ftr-328	672	12	,	,	PUNCT
ftr-328	672	13	and	and	CCONJ
ftr-328	672	14	shared	share	VERB
ftr-328	672	15	his	his	PRON
ftr-328	672	16	thoughts	thought	NOUN
ftr-328	672	17	on	on	ADP
ftr-328	672	18	what	what	DET
ftr-328	672	19	factors	factor	NOUN
ftr-328	672	20	might	might	AUX
ftr-328	672	21	overcome	overcome	VERB
ftr-328	672	22	the	the	DET
ftr-328	672	23	presumption	presumption	NOUN
ftr-328	672	24	,	,	PUNCT
ftr-328	672	25	but	but	CCONJ
ftr-328	672	26	he	he	PRON
ftr-328	672	27	did	do	AUX
ftr-328	672	28	not	not	PART
ftr-328	672	29	argue	argue	VERB
ftr-328	672	30	for	for	ADP
ftr-328	672	31	it	it	PRON
ftr-328	672	32	from	from	ADP
ftr-328	672	33	specific	specific	ADJ
ftr-328	672	34	theoretical	theoretical	ADJ
ftr-328	672	35	premises	premise	NOUN
ftr-328	672	36	.	.	PUNCT
ftr-328	673	1	professor	professor	NOUN
ftr-328	673	2	jerome	jerome	PROPN
ftr-328	673	3	hellerstein	hellerstein	PROPN
ftr-328	673	4	,	,	PUNCT
ftr-328	673	5	in	in	ADP
ftr-328	673	6	contrast	contrast	NOUN
ftr-328	673	7	,	,	PUNCT
ftr-328	673	8	deduced	deduce	VERB
ftr-328	673	9	a	a	DET
ftr-328	673	10	disclosure	disclosure	NOUN
ftr-328	673	11	duty	duty	NOUN
ftr-328	673	12	from	from	ADP
ftr-328	673	13	his	his	PRON
ftr-328	673	14	theoretical	theoretical	ADJ
ftr-328	673	15	conviction	conviction	NOUN
ftr-328	673	16	that	that	SCONJ
ftr-328	673	17	the	the	DET
ftr-328	673	18	taxpayer	taxpayer	NOUN
ftr-328	673	19	and	and	CCONJ
ftr-328	673	20	the	the	DET
ftr-328	673	21	government	government	NOUN
ftr-328	673	22	were	be	AUX
ftr-328	673	23	not	not	PART
ftr-328	673	24	in	in	ADP
ftr-328	673	25	an	an	DET
ftr-328	673	26	adversarial	adversarial	ADJ
ftr-328	673	27	relationship	relationship	NOUN
ftr-328	673	28	in	in	ADP
ftr-328	673	29	the	the	DET
ftr-328	673	30	way	way	NOUN
ftr-328	673	31	a	a	DET
ftr-328	673	32	plaintiff	plaintiff	NOUN
ftr-328	673	33	and	and	CCONJ
ftr-328	673	34	defendant	defendant	NOUN
ftr-328	673	35	would	would	AUX
ftr-328	673	36	be.217	be.217	PROPN
ftr-328	673	37	professor	professor	NOUN
ftr-328	673	38	hellerstein	hellerstein	PROPN
ftr-328	673	39	thought	think	VERB
ftr-328	673	40	that	that	SCONJ
ftr-328	673	41	the	the	DET
ftr-328	673	42	prevailing	prevail	VERB
ftr-328	673	43	norm	norm	NOUN
ftr-328	673	44	of	of	ADP
ftr-328	673	45	the	the	DET
ftr-328	673	46	tax	tax	NOUN
ftr-328	673	47	bar	bar	NOUN
ftr-328	673	48	was	be	AUX
ftr-328	673	49	“	"	PUNCT
ftr-328	673	50	perfectly	perfectly	ADV
ftr-328	673	51	clear	clear	ADJ
ftr-328	673	52	”	"	PUNCT
ftr-328	673	53	that	that	SCONJ
ftr-328	673	54	the	the	DET
ftr-328	673	55	there	there	PRON
ftr-328	673	56	was	be	AUX
ftr-328	673	57	no	no	DET
ftr-328	673	58	duty	duty	NOUN
ftr-328	673	59	to	to	PART
ftr-328	673	60	“	"	PUNCT
ftr-328	673	61	recommend	recommend	VERB
ftr-328	673	62	full	full	ADJ
ftr-328	673	63	and	and	CCONJ
ftr-328	673	64	fair	fair	ADJ
ftr-328	673	65	disclosure	disclosure	NOUN
ftr-328	673	66	”	"	PUNCT
ftr-328	673	67	in	in	ADP
ftr-328	673	68	situations	situation	NOUN
ftr-328	673	69	in	in	ADP
ftr-328	673	70	which	which	PRON
ftr-328	673	71	the	the	DET
ftr-328	673	72	lawyer	lawyer	NOUN
ftr-328	673	73	is	be	AUX
ftr-328	673	74	“	"	PUNCT
ftr-328	673	75	reasonably	reasonably	ADV
ftr-328	673	76	clear	clear	ADJ
ftr-328	673	77	”	"	PUNCT
ftr-328	673	78	that	that	SCONJ
ftr-328	673	79	the	the	DET
ftr-328	673	80	bureau	bureau	NOUN
ftr-328	673	81	would	would	AUX
ftr-328	673	82	decide	decide	VERB
ftr-328	673	83	the	the	DET
ftr-328	673	84	issue	issue	NOUN
ftr-328	673	85	adversely	adversely	ADV
ftr-328	673	86	,	,	PUNCT
ftr-328	673	87	but	but	CCONJ
ftr-328	673	88	“	"	PUNCT
ftr-328	673	89	not	not	PART
ftr-328	673	90	as	as	ADV
ftr-328	673	91	clear	clear	ADJ
ftr-328	673	92	as	as	ADP
ftr-328	673	93	to	to	ADP
ftr-328	673	94	what	what	PRON
ftr-328	673	95	the	the	DET
ftr-328	673	96	results	result	NOUN
ftr-328	673	97	will	will	AUX
ftr-328	673	98	be	be	AUX
ftr-328	673	99	in	in	ADP
ftr-328	673	100	the	the	DET
ftr-328	673	101	courts	court	NOUN
ftr-328	673	102	.	.	PUNCT
ftr-328	673	103	”218	”218	NOUN
ftr-328	674	1	and	and	CCONJ
ftr-328	674	2	he	he	PRON
ftr-328	674	3	believed	believe	VERB
ftr-328	674	4	this	this	PRON
ftr-328	674	5	would	would	AUX
ftr-328	674	6	be	be	AUX
ftr-328	674	7	appropriate	appropriate	ADJ
ftr-328	674	8	were	be	AUX
ftr-328	674	9	the	the	DET
ftr-328	674	10	taxpayer	taxpayer	NOUN
ftr-328	674	11	and	and	CCONJ
ftr-328	674	12	the	the	DET
ftr-328	674	13	government	government	NOUN
ftr-328	674	14	in	in	ADP
ftr-328	674	15	a	a	DET
ftr-328	674	16	typical	typical	ADJ
ftr-328	674	17	adversarial	adversarial	ADJ
ftr-328	674	18	relationship.219	relationship.219	NOUN
ftr-328	674	19	denying	deny	VERB
ftr-328	674	20	that	that	SCONJ
ftr-328	674	21	to	to	PART
ftr-328	674	22	be	be	AUX
ftr-328	674	23	the	the	DET
ftr-328	674	24	relationship	relationship	NOUN
ftr-328	674	25	,	,	PUNCT
ftr-328	674	26	and	and	CCONJ
ftr-328	674	27	desiring	desire	VERB
ftr-328	674	28	that	that	SCONJ
ftr-328	674	29	tax	tax	NOUN
ftr-328	674	30	lawyers	lawyer	NOUN
ftr-328	674	31	would	would	AUX
ftr-328	674	32	work	work	VERB
ftr-328	674	33	to	to	PART
ftr-328	674	34	improve	improve	VERB
ftr-328	674	35	“	"	PUNCT
ftr-328	674	36	tax	tax	NOUN
ftr-328	674	37	morality	morality	NOUN
ftr-328	674	38	,	,	PUNCT
ftr-328	674	39	”	"	PUNCT
ftr-328	674	40	he	he	PRON
ftr-328	674	41	urged	urge	VERB
ftr-328	674	42	tax	tax	NOUN
ftr-328	674	43	lawyers	lawyer	NOUN
ftr-328	674	44	to	to	PART
ftr-328	674	45	bring	bring	VERB
ftr-328	674	46	their	their	PRON
ftr-328	674	47	influence	influence	NOUN
ftr-328	674	48	“	"	PUNCT
ftr-328	674	49	to	to	PART
ftr-328	674	50	bear	bear	VERB
ftr-328	674	51	in	in	ADP
ftr-328	674	52	order	order	NOUN
ftr-328	674	53	to	to	PART
ftr-328	674	54	develop	develop	VERB
ftr-328	674	55	in	in	ADP
ftr-328	674	56	the	the	DET
ftr-328	674	57	community	community	NOUN
ftr-328	674	58	generally	generally	ADV
ftr-328	674	59	ethical	ethical	ADJ
ftr-328	674	60	standards	standard	NOUN
ftr-328	674	61	which	which	PRON
ftr-328	674	62	require	require	VERB
ftr-328	674	63	full	full	ADJ
ftr-328	674	64	and	and	CCONJ
ftr-328	674	65	fair	fair	ADJ
ftr-328	674	66	disclosure	disclosure	NOUN
ftr-328	674	67	by	by	ADP
ftr-328	674	68	the	the	DET
ftr-328	674	69	taxpayer	taxpayer	NOUN
ftr-328	674	70	.	.	PUNCT
ftr-328	674	71	”220	”220	PUNCT
ftr-328	674	72	professor	professor	PROPN
ftr-328	674	73	hellerstein	hellerstein	NOUN
ftr-328	674	74	did	do	AUX
ftr-328	674	75	not	not	PART
ftr-328	674	76	elaborate	elaborate	VERB
ftr-328	674	77	on	on	ADP
ftr-328	674	78	what	what	PRON
ftr-328	674	79	“	"	PUNCT
ftr-328	674	80	full	full	ADJ
ftr-328	674	81	and	and	CCONJ
ftr-328	674	82	fair	fair	ADJ
ftr-328	674	83	disclosure	disclosure	NOUN
ftr-328	674	84	”	"	PUNCT
ftr-328	674	85	meant	mean	VERB
ftr-328	674	86	,	,	PUNCT
ftr-328	674	87	nor	nor	CCONJ
ftr-328	674	88	when	when	SCONJ
ftr-328	674	89	it	it	PRON
ftr-328	674	90	should	should	AUX
ftr-328	674	91	be	be	AUX
ftr-328	674	92	provided	provide	VERB
ftr-328	674	93	or	or	CCONJ
ftr-328	674	94	what	what	PRON
ftr-328	674	95	counter	counter	NOUN
ftr-328	674	96	-	-	NOUN
ftr-328	674	97	considerations	consideration	NOUN
ftr-328	674	98	there	there	PRON
ftr-328	674	99	might	might	AUX
ftr-328	674	100	be	be	AUX
ftr-328	674	101	.	.	PUNCT
ftr-328	675	1	he	he	PRON
ftr-328	675	2	lamented	lament	VERB
ftr-328	675	3	the	the	DET
ftr-328	675	4	current	current	ADJ
ftr-328	675	5	ethical	ethical	ADJ
ftr-328	675	6	comfort	comfort	NOUN
ftr-328	675	7	with	with	ADP
ftr-328	675	8	the	the	DET
ftr-328	675	9	lack	lack	NOUN
ftr-328	675	10	of	of	ADP
ftr-328	675	11	disclosure	disclosure	NOUN
ftr-328	675	12	,	,	PUNCT
ftr-328	675	13	urging	urge	VERB
ftr-328	675	14	a	a	DET
ftr-328	675	15	higher	high	ADJ
ftr-328	675	16	standard	standard	NOUN
ftr-328	675	17	,	,	PUNCT
ftr-328	675	18	but	but	CCONJ
ftr-328	675	19	not	not	PART
ftr-328	675	20	considering	consider	VERB
ftr-328	675	21	the	the	DET
ftr-328	675	22	practicalities	practicality	NOUN
ftr-328	675	23	,	,	PUNCT
ftr-328	675	24	at	at	ADP
ftr-328	675	25	least	least	ADJ
ftr-328	675	26	not	not	PART
ftr-328	675	27	in	in	ADP
ftr-328	675	28	the	the	DET
ftr-328	675	29	way	way	NOUN
ftr-328	675	30	mr	mr	PROPN
ftr-328	675	31	.	.	PROPN
ftr-328	675	32	darrell	darrell	PROPN
ftr-328	675	33	did.221	did.221	VERB
ftr-328	675	34	214	214	NUM
ftr-328	675	35	.	.	PUNCT
ftr-328	676	1	i	i	PRON
ftr-328	676	2	d.	d.	PROPN
ftr-328	676	3	215	215	NUM
ftr-328	676	4	.	.	PUNCT
ftr-328	677	1	darrell	darrell	PROPN
ftr-328	677	2	,	,	PUNCT
ftr-328	677	3	propriety	propriety	NOUN
ftr-328	677	4	in	in	ADP
ftr-328	677	5	tax	tax	NOUN
ftr-328	677	6	practice	practice	NOUN
ftr-328	677	7	,	,	PUNCT
ftr-328	677	8	supra	supra	PROPN
ftr-328	677	9	note	note	PROPN
ftr-328	677	10	82	82	NUM
ftr-328	677	11	,	,	PUNCT
ftr-328	677	12	at	at	ADP
ftr-328	677	13	10–11	10–11	NUM
ftr-328	677	14	.	.	PUNCT
ftr-328	678	1	216	216	NUM
ftr-328	678	2	.	.	PUNCT
ftr-328	679	1	i	i	PRON
ftr-328	679	2	d.	d.	PROPN
ftr-328	679	3	at	at	ADP
ftr-328	679	4	11	11	NUM
ftr-328	679	5	.	.	PUNCT
ftr-328	680	1	217	217	NUM
ftr-328	680	2	.	.	PUNCT
ftr-328	681	1	cahn	cahn	NOUN
ftr-328	681	2	et	et	PROPN
ftr-328	681	3	al	al	PROPN
ftr-328	681	4	.	.	PROPN
ftr-328	681	5	,	,	PUNCT
ftr-328	681	6	ethical	ethical	ADJ
ftr-328	681	7	problems	problem	NOUN
ftr-328	681	8	,	,	PUNCT
ftr-328	681	9	supra	supra	PROPN
ftr-328	681	10	note	note	PROPN
ftr-328	681	11	1	1	NUM
ftr-328	681	12	,	,	PUNCT
ftr-328	681	13	at	at	ADP
ftr-328	681	14	9	9	NUM
ftr-328	681	15	(	(	PUNCT
ftr-328	681	16	statements	statement	NOUN
ftr-328	681	17	of	of	ADP
ftr-328	681	18	jerome	jerome	PROPN
ftr-328	681	19	r.	r.	PROPN
ftr-328	681	20	hellerstein	hellerstein	PROPN
ftr-328	681	21	)	)	PUNCT
ftr-328	681	22	.	.	PUNCT
ftr-328	682	1	218	218	NUM
ftr-328	682	2	.	.	PUNCT
ftr-328	683	1	i	i	PRON
ftr-328	683	2	d.	d.	PROPN
ftr-328	683	3	at	at	ADP
ftr-328	683	4	8	8	NUM
ftr-328	683	5	.	.	PUNCT
ftr-328	683	6	219	219	NUM
ftr-328	683	7	.	.	PUNCT
ftr-328	684	1	i	i	PRON
ftr-328	684	2	d	d	PROPN
ftr-328	684	3	at	at	ADP
ftr-328	684	4	9	9	NUM
ftr-328	684	5	.	.	NOUN
ftr-328	684	6	220	220	NUM
ftr-328	684	7	.	.	PUNCT
ftr-328	685	1	i	i	PRON
ftr-328	685	2	d.	d.	PROPN
ftr-328	685	3	221	221	NUM
ftr-328	685	4	.	.	PUNCT
ftr-328	686	1	due	due	ADP
ftr-328	686	2	to	to	ADP
ftr-328	686	3	his	his	PRON
ftr-328	686	4	rhetorical	rhetorical	ADJ
ftr-328	686	5	style	style	NOUN
ftr-328	686	6	,	,	PUNCT
ftr-328	686	7	professor	professor	NOUN
ftr-328	686	8	hellerstein	hellerstein	NOUN
ftr-328	686	9	’s	’s	PART
ftr-328	686	10	thoughts	thought	NOUN
ftr-328	686	11	on	on	ADP
ftr-328	686	12	the	the	DET
ftr-328	686	13	subject	subject	NOUN
ftr-328	686	14	are	be	AUX
ftr-328	686	15	arguably	arguably	ADV
ftr-328	686	16	ambiguous	ambiguous	ADJ
ftr-328	686	17	.	.	PUNCT
ftr-328	687	1	he	he	PRON
ftr-328	687	2	describes	describe	VERB
ftr-328	687	3	the	the	DET
ftr-328	687	4	prevailing	prevail	VERB
ftr-328	687	5	norm	norm	NOUN
ftr-328	687	6	with	with	ADP
ftr-328	687	7	specificity	specificity	NOUN
ftr-328	687	8	but	but	CCONJ
ftr-328	687	9	his	his	PRON
ftr-328	687	10	own	own	ADJ
ftr-328	687	11	assessment	assessment	NOUN
ftr-328	687	12	of	of	ADP
ftr-328	687	13	it	it	PRON
ftr-328	687	14	is	be	AUX
ftr-328	687	15	rather	rather	ADV
ftr-328	687	16	general	general	ADJ
ftr-328	687	17	.	.	PUNCT
ftr-328	688	1	professor	professor	NOUN
ftr-328	688	2	john	john	PROPN
ftr-328	688	3	maguire	maguire	PROPN
ftr-328	688	4	concluded	conclude	VERB
ftr-328	688	5	that	that	SCONJ
ftr-328	688	6	professor	professor	NOUN
ftr-328	688	7	hellerstein	hellerstein	NOUN
ftr-328	688	8	did	do	AUX
ftr-328	688	9	not	not	PART
ftr-328	688	10	argue	argue	VERB
ftr-328	688	11	for	for	ADP
ftr-328	688	12	a	a	DET
ftr-328	688	13	higher	high	ADJ
ftr-328	688	14	duty	duty	NOUN
ftr-328	688	15	of	of	ADP
ftr-328	688	16	disclosure	disclosure	NOUN
ftr-328	688	17	.	.	PUNCT
ftr-328	689	1	maguire	maguire	NOUN
ftr-328	689	2	,	,	PUNCT
ftr-328	689	3	conscience	conscience	NOUN
ftr-328	689	4	and	and	CCONJ
ftr-328	689	5	propriety	propriety	NOUN
ftr-328	689	6	,	,	PUNCT
ftr-328	689	7	supra	supra	PROPN
ftr-328	689	8	note	note	NOUN
ftr-328	689	9	24	24	NUM
ftr-328	689	10	,	,	PUNCT
ftr-328	689	11	at	at	ADP
ftr-328	689	12	42	42	NUM
ftr-328	689	13	n.60	n.60	PROPN
ftr-328	689	14	.	.	PROPN
ftr-328	689	15	randolph	randolph	PROPN
ftr-328	689	16	paul	paul	PROPN
ftr-328	689	17	concluded	conclude	VERB
ftr-328	689	18	that	that	SCONJ
ftr-328	689	19	he	he	PRON
ftr-328	689	20	did	do	VERB
ftr-328	689	21	.	.	PUNCT
ftr-328	690	1	paul	paul	PROPN
ftr-328	690	2	,	,	PUNCT
ftr-328	690	3	tax	tax	NOUN
ftr-328	690	4	adviser	adviser	NOUN
ftr-328	690	5	,	,	PUNCT
ftr-328	690	6	supra	supra	PROPN
ftr-328	690	7	note	note	NOUN
ftr-328	690	8	4	4	NUM
ftr-328	690	9	,	,	PUNCT
ftr-328	690	10	at	at	ADP
ftr-328	690	11	427	427	NUM
ftr-328	690	12	.	.	PUNCT
ftr-328	691	1	while	while	SCONJ
ftr-328	691	2	professor	professor	PROPN
ftr-328	691	3	hellerstein	hellerstein	PROPN
ftr-328	691	4	’s	’s	PART
ftr-328	691	5	30	30	NUM
ftr-328	691	6	florida	florida	PROPN
ftr-328	691	7	tax	tax	NOUN
ftr-328	691	8	review	review	NOUN
ftr-328	691	9	[	[	X
ftr-328	691	10	vol	vol	NOUN
ftr-328	691	11	.	.	PUNCT
ftr-328	692	1	12:1	12:1	NUM
ftr-328	692	2	randolph	randolph	PROPN
ftr-328	692	3	paul	paul	PROPN
ftr-328	692	4	did	do	AUX
ftr-328	692	5	not	not	PART
ftr-328	692	6	analyze	analyze	VERB
ftr-328	692	7	the	the	DET
ftr-328	692	8	duty	duty	NOUN
ftr-328	692	9	to	to	PART
ftr-328	692	10	disclose	disclose	VERB
ftr-328	692	11	in	in	ADP
ftr-328	692	12	light	light	NOUN
ftr-328	692	13	of	of	ADP
ftr-328	692	14	an	an	DET
ftr-328	692	15	abstract	abstract	ADJ
ftr-328	692	16	relationship	relationship	NOUN
ftr-328	692	17	between	between	ADP
ftr-328	692	18	the	the	DET
ftr-328	692	19	taxpayer	taxpayer	NOUN
ftr-328	692	20	and	and	CCONJ
ftr-328	692	21	the	the	DET
ftr-328	692	22	government	government	NOUN
ftr-328	692	23	,	,	PUNCT
ftr-328	692	24	nor	nor	CCONJ
ftr-328	692	25	did	do	AUX
ftr-328	692	26	he	he	PRON
ftr-328	692	27	lament	lament	VERB
ftr-328	692	28	the	the	DET
ftr-328	692	29	current	current	ADJ
ftr-328	692	30	practice	practice	NOUN
ftr-328	692	31	.	.	PUNCT
ftr-328	693	1	instead	instead	ADV
ftr-328	693	2	,	,	PUNCT
ftr-328	693	3	he	he	PRON
ftr-328	693	4	described	describe	VERB
ftr-328	693	5	the	the	DET
ftr-328	693	6	current	current	ADJ
ftr-328	693	7	practice	practice	NOUN
ftr-328	693	8	as	as	ADP
ftr-328	693	9	more	more	ADV
ftr-328	693	10	nuanced	nuanced	ADJ
ftr-328	693	11	than	than	ADP
ftr-328	693	12	professor	professor	NOUN
ftr-328	693	13	hellerstein	hellerstein	NOUN
ftr-328	693	14	took	take	VERB
ftr-328	693	15	it	it	PRON
ftr-328	693	16	to	to	PART
ftr-328	693	17	be	be	AUX
ftr-328	693	18	.	.	PUNCT
ftr-328	694	1	in	in	ADP
ftr-328	694	2	situations	situation	NOUN
ftr-328	694	3	where	where	SCONJ
ftr-328	694	4	the	the	DET
ftr-328	694	5	legal	legal	ADJ
ftr-328	694	6	issues	issue	NOUN
ftr-328	694	7	are	be	AUX
ftr-328	694	8	in	in	ADP
ftr-328	694	9	a	a	DET
ftr-328	694	10	“	"	PUNCT
ftr-328	694	11	thicket	thicket	NOUN
ftr-328	694	12	of	of	ADP
ftr-328	694	13	obscurity	obscurity	NOUN
ftr-328	694	14	”	"	PUNCT
ftr-328	694	15	or	or	CCONJ
ftr-328	694	16	lack	lack	VERB
ftr-328	694	17	a	a	DET
ftr-328	694	18	“	"	PUNCT
ftr-328	694	19	yardstick	yardstick	NOUN
ftr-328	694	20	for	for	ADP
ftr-328	694	21	the	the	DET
ftr-328	694	22	measurement	measurement	NOUN
ftr-328	694	23	,	,	PUNCT
ftr-328	694	24	”	"	PUNCT
ftr-328	694	25	such	such	ADJ
ftr-328	694	26	as	as	ADP
ftr-328	694	27	the	the	DET
ftr-328	694	28	ones	one	NOUN
ftr-328	694	29	professor	professor	NOUN
ftr-328	694	30	hellerstein	hellerstein	NOUN
ftr-328	694	31	considered	consider	VERB
ftr-328	694	32	specifically	specifically	ADV
ftr-328	694	33	,	,	PUNCT
ftr-328	694	34	mr	mr	PROPN
ftr-328	694	35	.	.	PROPN
ftr-328	694	36	paul	paul	PROPN
ftr-328	694	37	was	be	AUX
ftr-328	694	38	at	at	ADP
ftr-328	694	39	ease	ease	NOUN
ftr-328	694	40	with	with	ADP
ftr-328	694	41	the	the	DET
ftr-328	694	42	prevailing	prevail	VERB
ftr-328	694	43	norm	norm	NOUN
ftr-328	694	44	not	not	PART
ftr-328	694	45	to	to	PART
ftr-328	694	46	disclose.222	disclose.222	VERB
ftr-328	694	47	nor	nor	CCONJ
ftr-328	694	48	did	do	AUX
ftr-328	694	49	he	he	PRON
ftr-328	694	50	think	think	VERB
ftr-328	694	51	disclosure	disclosure	NOUN
ftr-328	694	52	should	should	AUX
ftr-328	694	53	be	be	AUX
ftr-328	694	54	warranted	warrant	VERB
ftr-328	694	55	when	when	SCONJ
ftr-328	694	56	an	an	DET
ftr-328	694	57	issue	issue	NOUN
ftr-328	694	58	has	have	AUX
ftr-328	694	59	been	be	AUX
ftr-328	694	60	“	"	PUNCT
ftr-328	694	61	repeatedly	repeatedly	ADV
ftr-328	694	62	decided	decide	VERB
ftr-328	694	63	favorably	favorably	ADV
ftr-328	694	64	to	to	ADP
ftr-328	694	65	taxpayers	taxpayer	NOUN
ftr-328	694	66	”	"	PUNCT
ftr-328	694	67	but	but	CCONJ
ftr-328	694	68	the	the	DET
ftr-328	694	69	bureau	bureau	NOUN
ftr-328	694	70	continues	continue	VERB
ftr-328	694	71	a	a	DET
ftr-328	694	72	“	"	PUNCT
ftr-328	694	73	policy	policy	NOUN
ftr-328	694	74	of	of	ADP
ftr-328	694	75	persistent	persistent	ADJ
ftr-328	694	76	litigation	litigation	NOUN
ftr-328	694	77	.	.	PUNCT
ftr-328	695	1	”223	”223	PROPN
ftr-328	695	2	however	however	ADV
ftr-328	695	3	,	,	PUNCT
ftr-328	695	4	he	he	PRON
ftr-328	695	5	believed	believe	VERB
ftr-328	695	6	that	that	SCONJ
ftr-328	695	7	most	most	ADJ
ftr-328	695	8	tax	tax	NOUN
ftr-328	695	9	lawyers	lawyer	NOUN
ftr-328	695	10	would	would	AUX
ftr-328	695	11	insist	insist	VERB
ftr-328	695	12	the	the	DET
ftr-328	695	13	client	client	NOUN
ftr-328	695	14	disclose	disclose	VERB
ftr-328	695	15	in	in	ADP
ftr-328	695	16	order	order	NOUN
ftr-328	695	17	to	to	PART
ftr-328	695	18	make	make	VERB
ftr-328	695	19	substantially	substantially	ADV
ftr-328	695	20	debatable	debatable	ADJ
ftr-328	695	21	issues	issue	NOUN
ftr-328	695	22	“	"	PUNCT
ftr-328	695	23	automatically	automatically	ADV
ftr-328	695	24	come	come	VERB
ftr-328	695	25	to	to	ADP
ftr-328	695	26	the	the	DET
ftr-328	695	27	attention	attention	NOUN
ftr-328	695	28	of	of	ADP
ftr-328	695	29	the	the	DET
ftr-328	695	30	revenue	revenue	NOUN
ftr-328	695	31	agent	agent	NOUN
ftr-328	695	32	.	.	PUNCT
ftr-328	696	1	”224	”224	PUNCT
ftr-328	696	2	in	in	ADP
ftr-328	696	3	general	general	ADJ
ftr-328	696	4	,	,	PUNCT
ftr-328	696	5	mr	mr	PROPN
ftr-328	696	6	.	.	PROPN
ftr-328	696	7	paul	paul	PROPN
ftr-328	696	8	characterized	characterize	VERB
ftr-328	696	9	the	the	DET
ftr-328	696	10	disclosure	disclosure	NOUN
ftr-328	696	11	territory	territory	NOUN
ftr-328	696	12	as	as	ADP
ftr-328	696	13	one	one	NUM
ftr-328	696	14	in	in	ADP
ftr-328	696	15	which	which	PRON
ftr-328	696	16	“	"	PUNCT
ftr-328	696	17	many	many	ADJ
ftr-328	696	18	borderline	borderline	NOUN
ftr-328	696	19	problems	problem	NOUN
ftr-328	696	20	constantly	constantly	ADV
ftr-328	696	21	arise	arise	VERB
ftr-328	696	22	.	.	PUNCT
ftr-328	696	23	”225	”225	PUNCT
ftr-328	697	1	while	while	SCONJ
ftr-328	697	2	he	he	PRON
ftr-328	697	3	did	do	AUX
ftr-328	697	4	not	not	PART
ftr-328	697	5	stake	stake	VERB
ftr-328	697	6	-	-	PUNCT
ftr-328	697	7	out	out	ADP
ftr-328	697	8	a	a	DET
ftr-328	697	9	theoretical	theoretical	ADJ
ftr-328	697	10	position	position	NOUN
ftr-328	697	11	,	,	PUNCT
ftr-328	697	12	given	give	VERB
ftr-328	697	13	his	his	PRON
ftr-328	697	14	focus	focus	NOUN
ftr-328	697	15	on	on	ADP
ftr-328	697	16	the	the	DET
ftr-328	697	17	merits	merit	NOUN
ftr-328	697	18	of	of	ADP
ftr-328	697	19	the	the	DET
ftr-328	697	20	underlying	underlie	VERB
ftr-328	697	21	issue	issue	NOUN
ftr-328	697	22	,	,	PUNCT
ftr-328	697	23	and	and	CCONJ
ftr-328	697	24	whether	whether	SCONJ
ftr-328	697	25	or	or	CCONJ
ftr-328	697	26	not	not	PART
ftr-328	697	27	the	the	DET
ftr-328	697	28	bureau	bureau	NOUN
ftr-328	697	29	was	be	AUX
ftr-328	697	30	unreasonably	unreasonably	ADV
ftr-328	697	31	litigating	litigate	VERB
ftr-328	697	32	an	an	DET
ftr-328	697	33	issue	issue	NOUN
ftr-328	697	34	,	,	PUNCT
ftr-328	697	35	in	in	ADP
ftr-328	697	36	practical	practical	ADJ
ftr-328	697	37	terms	term	NOUN
ftr-328	697	38	it	it	PRON
ftr-328	697	39	seems	seem	VERB
ftr-328	697	40	quite	quite	ADV
ftr-328	697	41	likely	likely	ADJ
ftr-328	697	42	that	that	SCONJ
ftr-328	697	43	mr	mr	PROPN
ftr-328	697	44	.	.	PROPN
ftr-328	697	45	paul	paul	PROPN
ftr-328	697	46	’s	’s	PROPN
ftr-328	697	47	and	and	CCONJ
ftr-328	697	48	mr	mr	PROPN
ftr-328	697	49	.	.	PROPN
ftr-328	697	50	darrell	darrell	PROPN
ftr-328	697	51	’s	’s	PART
ftr-328	697	52	positions	position	NOUN
ftr-328	697	53	would	would	AUX
ftr-328	697	54	reach	reach	VERB
ftr-328	697	55	similar	similar	ADJ
ftr-328	697	56	results	result	NOUN
ftr-328	697	57	.	.	PUNCT
ftr-328	698	1	professor	professor	NOUN
ftr-328	698	2	boris	boris	PROPN
ftr-328	698	3	bittker	bittker	PROPN
ftr-328	698	4	provided	provide	VERB
ftr-328	698	5	the	the	DET
ftr-328	698	6	most	most	ADV
ftr-328	698	7	thorough	thorough	ADJ
ftr-328	698	8	analysis	analysis	NOUN
ftr-328	698	9	of	of	ADP
ftr-328	698	10	the	the	DET
ftr-328	698	11	issue	issue	NOUN
ftr-328	698	12	.	.	PUNCT
ftr-328	699	1	though	though	SCONJ
ftr-328	699	2	professor	professor	NOUN
ftr-328	699	3	bittker	bittker	NOUN
ftr-328	699	4	thought	think	VERB
ftr-328	699	5	the	the	DET
ftr-328	699	6	issue	issue	NOUN
ftr-328	699	7	would	would	AUX
ftr-328	699	8	be	be	AUX
ftr-328	699	9	better	well	ADV
ftr-328	699	10	discussed	discuss	VERB
ftr-328	699	11	at	at	ADP
ftr-328	699	12	the	the	DET
ftr-328	699	13	taxpayer	taxpayer	NOUN
ftr-328	699	14	-	-	PUNCT
ftr-328	699	15	level	level	NOUN
ftr-328	699	16	(	(	PUNCT
ftr-328	699	17	as	as	SCONJ
ftr-328	699	18	did	do	VERB
ftr-328	699	19	professor	professor	NOUN
ftr-328	699	20	barnes),226	barnes),226	NOUN
ftr-328	699	21	he	he	PRON
ftr-328	699	22	left	leave	VERB
ftr-328	699	23	the	the	DET
ftr-328	699	24	discussion	discussion	NOUN
ftr-328	699	25	at	at	ADP
ftr-328	699	26	the	the	DET
ftr-328	699	27	professional	professional	ADJ
ftr-328	699	28	-	-	PUNCT
ftr-328	699	29	level	level	NOUN
ftr-328	699	30	as	as	SCONJ
ftr-328	699	31	this	this	PRON
ftr-328	699	32	was	be	AUX
ftr-328	699	33	where	where	SCONJ
ftr-328	699	34	it	it	PRON
ftr-328	699	35	usually	usually	ADV
ftr-328	699	36	occurred	occur	VERB
ftr-328	699	37	.	.	PUNCT
ftr-328	700	1	professor	professor	NOUN
ftr-328	700	2	bittker	bittker	NOUN
ftr-328	700	3	focused	focus	VERB
ftr-328	700	4	on	on	ADP
ftr-328	700	5	whether	whether	SCONJ
ftr-328	700	6	or	or	CCONJ
ftr-328	700	7	not	not	PART
ftr-328	700	8	there	there	PRON
ftr-328	700	9	was	be	VERB
ftr-328	700	10	a	a	DET
ftr-328	700	11	“	"	PUNCT
ftr-328	700	12	professional	professional	ADJ
ftr-328	700	13	obligation	obligation	NOUN
ftr-328	700	14	”	"	PUNCT
ftr-328	700	15	to	to	PART
ftr-328	700	16	disclose	disclose	VERB
ftr-328	700	17	debatable	debatable	ADJ
ftr-328	700	18	items	item	NOUN
ftr-328	700	19	,	,	PUNCT
ftr-328	700	20	contrasting	contrast	VERB
ftr-328	700	21	this	this	PRON
ftr-328	700	22	from	from	ADP
ftr-328	700	23	more	more	ADV
ftr-328	700	24	practical	practical	ADJ
ftr-328	700	25	considerations	consideration	NOUN
ftr-328	700	26	,	,	PUNCT
ftr-328	700	27	such	such	ADJ
ftr-328	700	28	as	as	ADP
ftr-328	700	29	disclosing	disclose	VERB
ftr-328	700	30	to	to	PART
ftr-328	700	31	avoid	avoid	VERB
ftr-328	700	32	the	the	DET
ftr-328	700	33	possibility	possibility	NOUN
ftr-328	700	34	of	of	ADP
ftr-328	700	35	a	a	DET
ftr-328	700	36	penalty	penalty	NOUN
ftr-328	700	37	or	or	CCONJ
ftr-328	700	38	an	an	DET
ftr-328	700	39	extended	extended	ADJ
ftr-328	700	40	statute	statute	NOUN
ftr-328	700	41	of	of	ADP
ftr-328	700	42	limitations	limitation	NOUN
ftr-328	700	43	or	or	CCONJ
ftr-328	700	44	disclosing	disclose	VERB
ftr-328	700	45	for	for	ADP
ftr-328	700	46	“	"	PUNCT
ftr-328	700	47	a	a	DET
ftr-328	700	48	tactical	tactical	ADJ
ftr-328	700	49	advantage	advantage	NOUN
ftr-328	700	50	vis	vis	X
ftr-328	700	51	-	-	PUNCT
ftr-328	700	52	a	a	X
ftr-328	700	53	-	-	PUNCT
ftr-328	700	54	vis	vis	X
ftr-328	700	55	other	other	ADJ
ftr-328	700	56	debatable	debatable	ADJ
ftr-328	700	57	items	item	NOUN
ftr-328	700	58	in	in	ADP
ftr-328	700	59	the	the	DET
ftr-328	700	60	return	return	NOUN
ftr-328	700	61	.	.	PUNCT
ftr-328	700	62	.	.	PUNCT
ftr-328	700	63	.	.	PUNCT
ftr-328	701	1	.”227	.”227	PROPN
ftr-328	702	1	professor	professor	PROPN
ftr-328	702	2	bittker	bittker	PROPN
ftr-328	702	3	identified	identify	VERB
ftr-328	702	4	two	two	NUM
ftr-328	702	5	arguments	argument	NOUN
ftr-328	702	6	for	for	ADP
ftr-328	702	7	a	a	DET
ftr-328	702	8	general	general	ADJ
ftr-328	702	9	professional	professional	ADJ
ftr-328	702	10	obligation	obligation	NOUN
ftr-328	702	11	of	of	ADP
ftr-328	702	12	disclosure	disclosure	NOUN
ftr-328	702	13	.	.	PUNCT
ftr-328	703	1	first	first	ADV
ftr-328	703	2	,	,	PUNCT
ftr-328	703	3	the	the	DET
ftr-328	703	4	practitioner	practitioner	NOUN
ftr-328	703	5	may	may	AUX
ftr-328	703	6	be	be	AUX
ftr-328	703	7	wrong	wrong	ADJ
ftr-328	703	8	about	about	ADP
ftr-328	703	9	the	the	DET
ftr-328	703	10	taxability	taxability	NOUN
ftr-328	703	11	of	of	ADP
ftr-328	703	12	the	the	DET
ftr-328	703	13	item	item	NOUN
ftr-328	703	14	,	,	PUNCT
ftr-328	703	15	and	and	CCONJ
ftr-328	703	16	disclosure	disclosure	NOUN
ftr-328	703	17	permits	permit	VERB
ftr-328	703	18	the	the	DET
ftr-328	703	19	orderly	orderly	ADJ
ftr-328	703	20	resolution	resolution	NOUN
ftr-328	703	21	of	of	ADP
ftr-328	703	22	it.228	it.228	PROPN
ftr-328	703	23	second	second	PROPN
ftr-328	703	24	,	,	PUNCT
ftr-328	703	25	a	a	DET
ftr-328	703	26	taxpayer	taxpayer	NOUN
ftr-328	703	27	ought	ought	AUX
ftr-328	703	28	not	not	PART
ftr-328	703	29	to	to	PART
ftr-328	703	30	benefit	benefit	VERB
ftr-328	703	31	from	from	ADP
ftr-328	703	32	the	the	DET
ftr-328	703	33	mere	mere	ADJ
ftr-328	703	34	volume	volume	NOUN
ftr-328	703	35	of	of	ADP
ftr-328	703	36	returns	return	NOUN
ftr-328	703	37	,	,	PUNCT
ftr-328	703	38	rhetoric	rhetoric	NOUN
ftr-328	703	39	obscures	obscure	VERB
ftr-328	703	40	his	his	PRON
ftr-328	703	41	reasoning	reasoning	NOUN
ftr-328	703	42	in	in	ADP
ftr-328	703	43	some	some	DET
ftr-328	703	44	places	place	NOUN
ftr-328	703	45	,	,	PUNCT
ftr-328	703	46	i	i	PRON
ftr-328	703	47	believe	believe	VERB
ftr-328	703	48	mr	mr	PROPN
ftr-328	703	49	.	.	PROPN
ftr-328	703	50	paul	paul	PROPN
ftr-328	703	51	provided	provide	VERB
ftr-328	703	52	the	the	DET
ftr-328	703	53	more	more	ADV
ftr-328	703	54	sensitive	sensitive	ADJ
ftr-328	703	55	reading	reading	NOUN
ftr-328	703	56	,	,	PUNCT
ftr-328	703	57	characterizing	characterize	VERB
ftr-328	703	58	professor	professor	NOUN
ftr-328	703	59	hellerstein	hellerstein	NOUN
ftr-328	703	60	as	as	ADP
ftr-328	703	61	having	having	AUX
ftr-328	703	62	“	"	PUNCT
ftr-328	703	63	regretfully	regretfully	ADV
ftr-328	703	64	concluded	conclude	VERB
ftr-328	703	65	”	"	PUNCT
ftr-328	703	66	that	that	SCONJ
ftr-328	703	67	the	the	DET
ftr-328	703	68	prevailing	prevail	VERB
ftr-328	703	69	norm	norm	NOUN
ftr-328	703	70	was	be	AUX
ftr-328	703	71	against	against	ADP
ftr-328	703	72	disclosure	disclosure	NOUN
ftr-328	703	73	whereas	whereas	SCONJ
ftr-328	703	74	professor	professor	NOUN
ftr-328	703	75	maguire	maguire	NOUN
ftr-328	703	76	restated	restate	VERB
ftr-328	703	77	professor	professor	NOUN
ftr-328	703	78	hellerstein	hellerstein	NOUN
ftr-328	703	79	’s	’s	PART
ftr-328	703	80	description	description	NOUN
ftr-328	703	81	of	of	ADP
ftr-328	703	82	the	the	DET
ftr-328	703	83	prevailing	prevail	VERB
ftr-328	703	84	norm	norm	NOUN
ftr-328	703	85	without	without	ADP
ftr-328	703	86	catching	catch	VERB
ftr-328	703	87	the	the	DET
ftr-328	703	88	fairly	fairly	ADV
ftr-328	703	89	clear	clear	ADJ
ftr-328	703	90	sense	sense	NOUN
ftr-328	703	91	of	of	ADP
ftr-328	703	92	his	his	PRON
ftr-328	703	93	regret	regret	NOUN
ftr-328	703	94	as	as	ADP
ftr-328	703	95	to	to	ADP
ftr-328	703	96	it	it	PRON
ftr-328	703	97	.	.	PUNCT
ftr-328	704	1	i	i	PRON
ftr-328	704	2	d.	d.	PROPN
ftr-328	704	3	222	222	NUM
ftr-328	704	4	.	.	PUNCT
ftr-328	705	1	i	i	PRON
ftr-328	705	2	d.	d.	PROPN
ftr-328	705	3	223	223	NUM
ftr-328	705	4	.	.	PUNCT
ftr-328	706	1	i	i	PRON
ftr-328	706	2	d.	d.	PROPN
ftr-328	706	3	at	at	ADP
ftr-328	706	4	428	428	NUM
ftr-328	706	5	.	.	PUNCT
ftr-328	707	1	224	224	NUM
ftr-328	707	2	.	.	PUNCT
ftr-328	708	1	i	i	PRON
ftr-328	708	2	d.	d.	PROPN
ftr-328	708	3	225	225	NUM
ftr-328	708	4	.	.	PUNCT
ftr-328	709	1	i	i	PRON
ftr-328	709	2	d.	d.	PROPN
ftr-328	709	3	226	226	NUM
ftr-328	709	4	.	.	PUNCT
ftr-328	710	1	barnes	barne	NOUN
ftr-328	710	2	,	,	PUNCT
ftr-328	710	3	voluntary	voluntary	ADJ
ftr-328	710	4	assessment	assessment	NOUN
ftr-328	710	5	system	system	NOUN
ftr-328	710	6	,	,	PUNCT
ftr-328	710	7	supra	supra	PROPN
ftr-328	710	8	note	note	PROPN
ftr-328	710	9	25	25	NUM
ftr-328	710	10	,	,	PUNCT
ftr-328	710	11	at	at	ADP
ftr-328	710	12	1038	1038	NUM
ftr-328	710	13	.	.	PUNCT
ftr-328	711	1	227	227	NUM
ftr-328	711	2	.	.	X
ftr-328	711	3	bittker	bittker	PROPN
ftr-328	711	4	,	,	PUNCT
ftr-328	711	5	professional	professional	ADJ
ftr-328	711	6	responsibility	responsibility	NOUN
ftr-328	711	7	,	,	PUNCT
ftr-328	711	8	supra	supra	PROPN
ftr-328	711	9	note	note	PROPN
ftr-328	711	10	23	23	NUM
ftr-328	711	11	,	,	PUNCT
ftr-328	711	12	at	at	ADP
ftr-328	711	13	251	251	NUM
ftr-328	711	14	.	.	PUNCT
ftr-328	712	1	228	228	NUM
ftr-328	712	2	.	.	PUNCT
ftr-328	713	1	i	i	PRON
ftr-328	713	2	d.	d.	PROPN
ftr-328	713	3	at	at	ADP
ftr-328	713	4	252	252	NUM
ftr-328	713	5	.	.	PUNCT
ftr-328	713	6	2012	2012	NUM
ftr-328	713	7	]	]	PUNCT
ftr-328	713	8	legal	legal	ADJ
ftr-328	713	9	ethics	ethic	NOUN
ftr-328	713	10	and	and	CCONJ
ftr-328	713	11	federal	federal	ADJ
ftr-328	713	12	taxes	taxis	NOUN
ftr-328	713	13	31	31	NUM
ftr-328	713	14	which	which	PRON
ftr-328	713	15	,	,	PUNCT
ftr-328	713	16	without	without	ADP
ftr-328	713	17	disclosure	disclosure	NOUN
ftr-328	713	18	,	,	PUNCT
ftr-328	713	19	might	might	AUX
ftr-328	713	20	often	often	ADV
ftr-328	713	21	mean	mean	VERB
ftr-328	713	22	the	the	DET
ftr-328	713	23	taxpayer	taxpayer	NOUN
ftr-328	713	24	receives	receive	VERB
ftr-328	713	25	a	a	DET
ftr-328	713	26	tax	tax	NOUN
ftr-328	713	27	benefit	benefit	NOUN
ftr-328	713	28	to	to	PART
ftr-328	713	29	which	which	PRON
ftr-328	713	30	he	he	PRON
ftr-328	713	31	is	be	AUX
ftr-328	713	32	not	not	PART
ftr-328	713	33	truly	truly	ADV
ftr-328	713	34	entitled.229	entitled.229	NUM
ftr-328	713	35	in	in	ADP
ftr-328	713	36	contrast	contrast	NOUN
ftr-328	713	37	,	,	PUNCT
ftr-328	713	38	professor	professor	NOUN
ftr-328	713	39	bittker	bittker	NOUN
ftr-328	713	40	argued	argue	VERB
ftr-328	713	41	,	,	PUNCT
ftr-328	713	42	first	first	ADV
ftr-328	713	43	,	,	PUNCT
ftr-328	713	44	while	while	SCONJ
ftr-328	713	45	disclosure	disclosure	NOUN
ftr-328	713	46	is	be	AUX
ftr-328	713	47	already	already	ADV
ftr-328	713	48	required	require	VERB
ftr-328	713	49	in	in	ADP
ftr-328	713	50	certain	certain	ADJ
ftr-328	713	51	specific	specific	ADJ
ftr-328	713	52	situations	situation	NOUN
ftr-328	713	53	(	(	PUNCT
ftr-328	713	54	e.g.	e.g.	ADV
ftr-328	713	55	,	,	PUNCT
ftr-328	713	56	receipt	receipt	NOUN
ftr-328	713	57	of	of	ADP
ftr-328	713	58	stock	stock	NOUN
ftr-328	713	59	in	in	ADP
ftr-328	713	60	allegedly	allegedly	ADV
ftr-328	713	61	tax	tax	NOUN
ftr-328	713	62	-	-	PUNCT
ftr-328	713	63	free	free	ADJ
ftr-328	713	64	reorganizations	reorganization	NOUN
ftr-328	713	65	)	)	PUNCT
ftr-328	713	66	,	,	PUNCT
ftr-328	713	67	neither	neither	CCONJ
ftr-328	713	68	the	the	DET
ftr-328	713	69	regulations	regulation	NOUN
ftr-328	713	70	nor	nor	CCONJ
ftr-328	713	71	the	the	DET
ftr-328	713	72	service	service	NOUN
ftr-328	713	73	imposes	impose	VERB
ftr-328	713	74	a	a	DET
ftr-328	713	75	general	general	ADJ
ftr-328	713	76	obligation	obligation	NOUN
ftr-328	713	77	of	of	ADP
ftr-328	713	78	disclosure.230	disclosure.230	PROPN
ftr-328	713	79	second	second	ADV
ftr-328	713	80	,	,	PUNCT
ftr-328	713	81	if	if	SCONJ
ftr-328	713	82	there	there	PRON
ftr-328	713	83	were	be	VERB
ftr-328	713	84	a	a	DET
ftr-328	713	85	general	general	ADJ
ftr-328	713	86	obligation	obligation	NOUN
ftr-328	713	87	,	,	PUNCT
ftr-328	713	88	the	the	DET
ftr-328	713	89	burden	burden	NOUN
ftr-328	713	90	on	on	ADP
ftr-328	713	91	the	the	DET
ftr-328	713	92	service	service	NOUN
ftr-328	713	93	would	would	AUX
ftr-328	713	94	be	be	AUX
ftr-328	713	95	increased	increase	VERB
ftr-328	713	96	tremendously	tremendously	ADV
ftr-328	713	97	as	as	SCONJ
ftr-328	713	98	there	there	PRON
ftr-328	713	99	would	would	AUX
ftr-328	713	100	be	be	AUX
ftr-328	713	101	“	"	PUNCT
ftr-328	713	102	hundreds	hundred	NOUN
ftr-328	713	103	of	of	ADP
ftr-328	713	104	thousands	thousand	NOUN
ftr-328	713	105	of	of	ADP
ftr-328	713	106	riders	rider	NOUN
ftr-328	713	107	”	"	PUNCT
ftr-328	713	108	filed	file	VERB
ftr-328	713	109	annually.231	annually.231	PROPN
ftr-328	713	110	third	third	ADV
ftr-328	713	111	,	,	PUNCT
ftr-328	713	112	if	if	SCONJ
ftr-328	713	113	there	there	PRON
ftr-328	713	114	a	a	DET
ftr-328	713	115	general	general	ADJ
ftr-328	713	116	obligation	obligation	NOUN
ftr-328	713	117	of	of	ADP
ftr-328	713	118	disclosure	disclosure	NOUN
ftr-328	713	119	,	,	PUNCT
ftr-328	713	120	it	it	PRON
ftr-328	713	121	should	should	AUX
ftr-328	713	122	extend	extend	VERB
ftr-328	713	123	to	to	ADP
ftr-328	713	124	matters	matter	NOUN
ftr-328	713	125	not	not	PART
ftr-328	713	126	usually	usually	ADV
ftr-328	713	127	reflected	reflect	VERB
ftr-328	713	128	on	on	ADP
ftr-328	713	129	returns	return	NOUN
ftr-328	713	130	(	(	PUNCT
ftr-328	713	131	e.g.	e.g.	ADV
ftr-328	713	132	,	,	PUNCT
ftr-328	713	133	exclusions	exclusion	NOUN
ftr-328	713	134	)	)	PUNCT
ftr-328	713	135	and	and	CCONJ
ftr-328	713	136	should	should	AUX
ftr-328	713	137	not	not	PART
ftr-328	713	138	be	be	AUX
ftr-328	713	139	limited	limit	VERB
ftr-328	713	140	to	to	ADP
ftr-328	713	141	matters	matter	NOUN
ftr-328	713	142	that	that	PRON
ftr-328	713	143	are	be	AUX
ftr-328	713	144	(	(	PUNCT
ftr-328	713	145	e.g.	e.g.	ADV
ftr-328	713	146	,	,	PUNCT
ftr-328	713	147	deductions).232	deductions).232	PROPN
ftr-328	713	148	fourth	fourth	ADV
ftr-328	713	149	,	,	PUNCT
ftr-328	713	150	there	there	PRON
ftr-328	713	151	are	be	VERB
ftr-328	713	152	often	often	ADV
ftr-328	713	153	complex	complex	ADJ
ftr-328	713	154	issues	issue	NOUN
ftr-328	713	155	underlying	underlie	VERB
ftr-328	713	156	the	the	DET
ftr-328	713	157	relevant	relevant	ADJ
ftr-328	713	158	tax	tax	NOUN
ftr-328	713	159	issue	issue	NOUN
ftr-328	713	160	(	(	PUNCT
ftr-328	713	161	e.g.	e.g.	ADV
ftr-328	713	162	,	,	PUNCT
ftr-328	713	163	allocation	allocation	NOUN
ftr-328	713	164	of	of	ADP
ftr-328	713	165	costs	cost	NOUN
ftr-328	713	166	of	of	ADP
ftr-328	713	167	goods	good	NOUN
ftr-328	713	168	sold	sell	VERB
ftr-328	713	169	)	)	PUNCT
ftr-328	713	170	,	,	PUNCT
ftr-328	713	171	and	and	CCONJ
ftr-328	713	172	if	if	SCONJ
ftr-328	713	173	there	there	PRON
ftr-328	713	174	were	be	VERB
ftr-328	713	175	an	an	DET
ftr-328	713	176	obligation	obligation	NOUN
ftr-328	713	177	of	of	ADP
ftr-328	713	178	disclosure	disclosure	NOUN
ftr-328	713	179	related	relate	VERB
ftr-328	713	180	to	to	ADP
ftr-328	713	181	the	the	DET
ftr-328	713	182	relevant	relevant	ADJ
ftr-328	713	183	tax	tax	NOUN
ftr-328	713	184	issue	issue	NOUN
ftr-328	713	185	,	,	PUNCT
ftr-328	713	186	it	it	PRON
ftr-328	713	187	would	would	AUX
ftr-328	713	188	need	need	VERB
ftr-328	713	189	to	to	PART
ftr-328	713	190	extend	extend	VERB
ftr-328	713	191	to	to	ADP
ftr-328	713	192	the	the	DET
ftr-328	713	193	underlying	underlie	VERB
ftr-328	713	194	issues	issue	NOUN
ftr-328	713	195	.	.	PUNCT
ftr-328	714	1	233	233	NUM
ftr-328	714	2	professor	professor	NOUN
ftr-328	714	3	bittker	bittker	NOUN
ftr-328	714	4	argued	argue	VERB
ftr-328	714	5	that	that	SCONJ
ftr-328	714	6	the	the	DET
ftr-328	714	7	fundamental	fundamental	ADJ
ftr-328	714	8	issue	issue	NOUN
ftr-328	714	9	was	be	AUX
ftr-328	714	10	the	the	DET
ftr-328	714	11	purpose	purpose	NOUN
ftr-328	714	12	of	of	ADP
ftr-328	714	13	the	the	DET
ftr-328	714	14	tax	tax	NOUN
ftr-328	714	15	return	return	NOUN
ftr-328	714	16	.	.	PUNCT
ftr-328	715	1	on	on	ADP
ftr-328	715	2	the	the	DET
ftr-328	715	3	one	one	NUM
ftr-328	715	4	hand	hand	NOUN
ftr-328	715	5	,	,	PUNCT
ftr-328	715	6	the	the	DET
ftr-328	715	7	purpose	purpose	NOUN
ftr-328	715	8	of	of	ADP
ftr-328	715	9	the	the	DET
ftr-328	715	10	return	return	NOUN
ftr-328	715	11	might	might	AUX
ftr-328	715	12	be	be	AUX
ftr-328	715	13	considered	consider	VERB
ftr-328	715	14	to	to	PART
ftr-328	715	15	present	present	VERB
ftr-328	715	16	the	the	DET
ftr-328	715	17	taxpayer	taxpayer	NOUN
ftr-328	715	18	’s	’s	PART
ftr-328	715	19	opinion	opinion	NOUN
ftr-328	715	20	as	as	ADP
ftr-328	715	21	to	to	ADP
ftr-328	715	22	his	his	PRON
ftr-328	715	23	tax	tax	NOUN
ftr-328	715	24	liability	liability	NOUN
ftr-328	715	25	—	—	PUNCT
ftr-328	715	26	his	his	PRON
ftr-328	715	27	and	and	CCONJ
ftr-328	715	28	his	his	PRON
ftr-328	715	29	tax	tax	NOUN
ftr-328	715	30	advisor	advisor	NOUN
ftr-328	715	31	’s	’s	PART
ftr-328	715	32	honest	honest	ADJ
ftr-328	715	33	beliefs	belief	NOUN
ftr-328	715	34	about	about	ADP
ftr-328	715	35	the	the	DET
ftr-328	715	36	liability.234	liability.234	NOUN
ftr-328	715	37	on	on	ADP
ftr-328	715	38	the	the	DET
ftr-328	715	39	other	other	ADJ
ftr-328	715	40	hand	hand	NOUN
ftr-328	715	41	,	,	PUNCT
ftr-328	715	42	the	the	DET
ftr-328	715	43	purpose	purpose	NOUN
ftr-328	715	44	of	of	ADP
ftr-328	715	45	the	the	DET
ftr-328	715	46	return	return	NOUN
ftr-328	715	47	might	might	AUX
ftr-328	715	48	be	be	AUX
ftr-328	715	49	considered	consider	VERB
ftr-328	715	50	to	to	PART
ftr-328	715	51	present	present	VERB
ftr-328	715	52	to	to	ADP
ftr-328	715	53	the	the	DET
ftr-328	715	54	government	government	NOUN
ftr-328	715	55	all	all	PRON
ftr-328	715	56	it	it	PRON
ftr-328	715	57	“	"	PUNCT
ftr-328	715	58	ought	ought	AUX
ftr-328	715	59	to	to	PART
ftr-328	715	60	know	know	VERB
ftr-328	715	61	to	to	PART
ftr-328	715	62	make	make	VERB
ftr-328	715	63	the	the	DET
ftr-328	715	64	most	most	ADV
ftr-328	715	65	efficient	efficient	ADJ
ftr-328	715	66	use	use	NOUN
ftr-328	715	67	of	of	ADP
ftr-328	715	68	its	its	PRON
ftr-328	715	69	auditing	auditing	NOUN
ftr-328	715	70	facilities	facility	NOUN
ftr-328	715	71	.	.	PUNCT
ftr-328	715	72	.	.	PUNCT
ftr-328	715	73	.	.	PUNCT
ftr-328	716	1	.”235	.”235	PUNCT
ftr-328	717	1	if	if	SCONJ
ftr-328	717	2	one	one	PRON
ftr-328	717	3	has	have	VERB
ftr-328	717	4	the	the	DET
ftr-328	717	5	“	"	PUNCT
ftr-328	717	6	honest	honest	ADJ
ftr-328	717	7	-	-	PUNCT
ftr-328	717	8	belief	belief	NOUN
ftr-328	717	9	approach	approach	NOUN
ftr-328	717	10	to	to	ADP
ftr-328	717	11	the	the	DET
ftr-328	717	12	tax	tax	NOUN
ftr-328	717	13	return	return	NOUN
ftr-328	717	14	,	,	PUNCT
ftr-328	717	15	”	"	PUNCT
ftr-328	717	16	then	then	ADV
ftr-328	717	17	honestly	honestly	ADV
ftr-328	717	18	presenting	present	VERB
ftr-328	717	19	one	one	NUM
ftr-328	717	20	’s	’s	PART
ftr-328	717	21	opinion	opinion	NOUN
ftr-328	717	22	as	as	ADP
ftr-328	717	23	to	to	ADP
ftr-328	717	24	the	the	DET
ftr-328	717	25	liability	liability	NOUN
ftr-328	717	26	is	be	AUX
ftr-328	717	27	required	require	VERB
ftr-328	717	28	but	but	CCONJ
ftr-328	717	29	flagging	flag	VERB
ftr-328	717	30	an	an	DET
ftr-328	717	31	issue	issue	NOUN
ftr-328	717	32	on	on	ADP
ftr-328	717	33	which	which	PRON
ftr-328	717	34	the	the	DET
ftr-328	717	35	service	service	NOUN
ftr-328	717	36	is	be	AUX
ftr-328	717	37	expected	expect	VERB
ftr-328	717	38	to	to	PART
ftr-328	717	39	disagree	disagree	VERB
ftr-328	717	40	is	be	AUX
ftr-328	717	41	not	not	PART
ftr-328	717	42	.	.	PUNCT
ftr-328	718	1	however	however	ADV
ftr-328	718	2	,	,	PUNCT
ftr-328	718	3	if	if	SCONJ
ftr-328	718	4	one	one	PRON
ftr-328	718	5	has	have	VERB
ftr-328	718	6	the	the	DET
ftr-328	718	7	“	"	PUNCT
ftr-328	718	8	audit	audit	NOUN
ftr-328	718	9	-	-	PUNCT
ftr-328	718	10	assistance	assistance	NOUN
ftr-328	718	11	concept	concept	NOUN
ftr-328	718	12	,	,	PUNCT
ftr-328	718	13	”	"	PUNCT
ftr-328	718	14	then	then	ADV
ftr-328	718	15	flagging	flag	VERB
ftr-328	718	16	the	the	DET
ftr-328	718	17	issue	issue	NOUN
ftr-328	718	18	for	for	ADP
ftr-328	718	19	the	the	DET
ftr-328	718	20	service	service	NOUN
ftr-328	718	21	should	should	AUX
ftr-328	718	22	be	be	AUX
ftr-328	718	23	required	require	VERB
ftr-328	718	24	.	.	PUNCT
ftr-328	719	1	professor	professor	NOUN
ftr-328	719	2	bittker	bittker	NOUN
ftr-328	719	3	held	hold	VERB
ftr-328	719	4	the	the	DET
ftr-328	719	5	honest	honest	ADJ
ftr-328	719	6	-	-	PUNCT
ftr-328	719	7	belief	belief	NOUN
ftr-328	719	8	approach	approach	NOUN
ftr-328	719	9	.	.	PUNCT
ftr-328	720	1	he	he	PRON
ftr-328	720	2	thought	think	VERB
ftr-328	720	3	requiring	require	VERB
ftr-328	720	4	taxpayers	taxpayer	NOUN
ftr-328	720	5	to	to	PART
ftr-328	720	6	engage	engage	VERB
ftr-328	720	7	in	in	ADP
ftr-328	720	8	audit	audit	NOUN
ftr-328	720	9	-	-	PUNCT
ftr-328	720	10	assistance	assistance	NOUN
ftr-328	720	11	would	would	AUX
ftr-328	720	12	be	be	AUX
ftr-328	720	13	counterproductive	counterproductive	ADJ
ftr-328	720	14	.	.	PUNCT
ftr-328	721	1	“	"	PUNCT
ftr-328	721	2	[	[	X
ftr-328	721	3	a	a	X
ftr-328	721	4	]	]	X
ftr-328	721	5	vague	vague	ADJ
ftr-328	721	6	concept	concept	NOUN
ftr-328	721	7	of	of	ADP
ftr-328	721	8	taxpayer	taxpayer	NOUN
ftr-328	721	9	disclosure	disclosure	NOUN
ftr-328	721	10	for	for	ADP
ftr-328	721	11	debatable	debatable	ADJ
ftr-328	721	12	items	item	NOUN
ftr-328	721	13	”	"	PUNCT
ftr-328	721	14	would	would	AUX
ftr-328	721	15	not	not	PART
ftr-328	721	16	be	be	AUX
ftr-328	721	17	an	an	DET
ftr-328	721	18	efficient	efficient	ADJ
ftr-328	721	19	assistance	assistance	NOUN
ftr-328	721	20	to	to	ADP
ftr-328	721	21	the	the	DET
ftr-328	721	22	service	service	NOUN
ftr-328	721	23	,	,	PUNCT
ftr-328	721	24	and	and	CCONJ
ftr-328	721	25	it	it	PRON
ftr-328	721	26	would	would	AUX
ftr-328	721	27	impose	impose	VERB
ftr-328	721	28	significant	significant	ADJ
ftr-328	721	29	“	"	PUNCT
ftr-328	721	30	moral	moral	ADJ
ftr-328	721	31	wear	wear	NOUN
ftr-328	721	32	and	and	CCONJ
ftr-328	721	33	tear	tear	NOUN
ftr-328	721	34	”	"	PUNCT
ftr-328	721	35	on	on	ADP
ftr-328	721	36	the	the	DET
ftr-328	721	37	taxpayers	taxpayer	NOUN
ftr-328	721	38	(	(	PUNCT
ftr-328	721	39	e.g.	e.g.	ADV
ftr-328	721	40	,	,	PUNCT
ftr-328	721	41	it	it	PRON
ftr-328	721	42	would	would	AUX
ftr-328	721	43	encourage	encourage	VERB
ftr-328	721	44	“	"	PUNCT
ftr-328	721	45	hypocritical	hypocritical	ADJ
ftr-328	721	46	”	"	PUNCT
ftr-328	721	47	claims	claim	NOUN
ftr-328	721	48	that	that	SCONJ
ftr-328	721	49	certain	certain	ADJ
ftr-328	721	50	issues	issue	NOUN
ftr-328	721	51	were	be	AUX
ftr-328	721	52	not	not	PART
ftr-328	721	53	really	really	ADV
ftr-328	721	54	debatable).236	debatable).236	ADJ
ftr-328	721	55	if	if	SCONJ
ftr-328	721	56	the	the	DET
ftr-328	721	57	service	service	NOUN
ftr-328	721	58	determines	determine	VERB
ftr-328	721	59	to	to	PART
ftr-328	721	60	seek	seek	VERB
ftr-328	721	61	more	more	ADV
ftr-328	721	62	specific	specific	ADJ
ftr-328	721	63	information	information	NOUN
ftr-328	721	64	in	in	ADP
ftr-328	721	65	certain	certain	ADJ
ftr-328	721	66	situations	situation	NOUN
ftr-328	721	67	,	,	PUNCT
ftr-328	721	68	then	then	ADV
ftr-328	721	69	it	it	PRON
ftr-328	721	70	should	should	AUX
ftr-328	721	71	do	do	VERB
ftr-328	721	72	what	what	PRON
ftr-328	721	73	it	it	PRON
ftr-328	721	74	has	have	AUX
ftr-328	721	75	already	already	ADV
ftr-328	721	76	done	do	VERB
ftr-328	721	77	which	which	PRON
ftr-328	721	78	is	be	AUX
ftr-328	721	79	to	to	PART
ftr-328	721	80	specify	specify	VERB
ftr-328	721	81	what	what	PRON
ftr-328	721	82	information	information	NOUN
ftr-328	721	83	it	it	PRON
ftr-328	721	84	wants	want	VERB
ftr-328	721	85	in	in	ADP
ftr-328	721	86	which	which	PRON
ftr-328	721	87	situations.237	situations.237	ADJ
ftr-328	721	88	specificity	specificity	NOUN
ftr-328	721	89	—	—	PUNCT
ftr-328	721	90	backed	back	VERB
ftr-328	721	91	with	with	ADP
ftr-328	721	92	potential	potential	ADJ
ftr-328	721	93	penalties	penalty	NOUN
ftr-328	721	94	—	—	PUNCT
ftr-328	721	95	would	would	AUX
ftr-328	721	96	be	be	AUX
ftr-328	721	97	an	an	DET
ftr-328	721	98	efficient	efficient	ADJ
ftr-328	721	99	and	and	CCONJ
ftr-328	721	100	clear	clear	ADJ
ftr-328	721	101	approach	approach	NOUN
ftr-328	721	102	,	,	PUNCT
ftr-328	721	103	while	while	SCONJ
ftr-328	721	104	an	an	DET
ftr-328	721	105	229	229	NUM
ftr-328	721	106	.	.	PUNCT
ftr-328	722	1	i	i	PRON
ftr-328	722	2	d.	d.	PROPN
ftr-328	722	3	230	230	NUM
ftr-328	722	4	.	.	PUNCT
ftr-328	723	1	i	i	PRON
ftr-328	723	2	d.	d.	PROPN
ftr-328	723	3	at	at	ADP
ftr-328	723	4	252–53	252–53	NUM
ftr-328	723	5	.	.	PUNCT
ftr-328	723	6	231	231	NUM
ftr-328	723	7	.	.	PUNCT
ftr-328	724	1	i	i	PRON
ftr-328	724	2	d.	d.	PROPN
ftr-328	724	3	at	at	ADP
ftr-328	724	4	253	253	NUM
ftr-328	724	5	.	.	PUNCT
ftr-328	725	1	232	232	NUM
ftr-328	725	2	.	.	PUNCT
ftr-328	725	3	bittker	bittker	PROPN
ftr-328	725	4	,	,	PUNCT
ftr-328	725	5	professional	professional	ADJ
ftr-328	725	6	responsibility	responsibility	NOUN
ftr-328	725	7	,	,	PUNCT
ftr-328	725	8	supra	supra	PROPN
ftr-328	725	9	note	note	PROPN
ftr-328	725	10	23	23	NUM
ftr-328	725	11	,	,	PUNCT
ftr-328	725	12	at	at	ADP
ftr-328	725	13	253–54	253–54	NUM
ftr-328	725	14	.	.	PUNCT
ftr-328	726	1	233	233	NUM
ftr-328	726	2	.	.	PUNCT
ftr-328	727	1	i	i	PRON
ftr-328	727	2	d.	d.	PROPN
ftr-328	727	3	234	234	NUM
ftr-328	727	4	.	.	PUNCT
ftr-328	728	1	i	i	PRON
ftr-328	728	2	d.	d.	PROPN
ftr-328	728	3	at	at	ADP
ftr-328	728	4	254	254	NUM
ftr-328	728	5	.	.	PUNCT
ftr-328	728	6	235	235	NUM
ftr-328	728	7	.	.	PUNCT
ftr-328	729	1	i	i	PRON
ftr-328	729	2	d.	d.	PROPN
ftr-328	729	3	236	236	NUM
ftr-328	729	4	.	.	PUNCT
ftr-328	730	1	i	i	PRON
ftr-328	730	2	d.	d.	PROPN
ftr-328	730	3	at	at	ADP
ftr-328	730	4	255	255	NUM
ftr-328	730	5	.	.	PUNCT
ftr-328	730	6	237	237	NUM
ftr-328	730	7	.	.	PUNCT
ftr-328	731	1	bittker	bittker	NOUN
ftr-328	731	2	,	,	PUNCT
ftr-328	731	3	professional	professional	ADJ
ftr-328	731	4	responsibility	responsibility	NOUN
ftr-328	731	5	,	,	PUNCT
ftr-328	731	6	supra	supra	PROPN
ftr-328	731	7	note	note	PROPN
ftr-328	731	8	23	23	NUM
ftr-328	731	9	,	,	PUNCT
ftr-328	731	10	at	at	ADP
ftr-328	731	11	255	255	NUM
ftr-328	731	12	.	.	PUNCT
ftr-328	732	1	32	32	NUM
ftr-328	732	2	florida	florida	PROPN
ftr-328	732	3	tax	tax	NOUN
ftr-328	732	4	review	review	NOUN
ftr-328	732	5	[	[	X
ftr-328	732	6	vol	vol	NOUN
ftr-328	732	7	.	.	PUNCT
ftr-328	733	1	12:1	12:1	NUM
ftr-328	733	2	overarching	overarching	ADJ
ftr-328	733	3	duty	duty	NOUN
ftr-328	733	4	to	to	PART
ftr-328	733	5	disclose	disclose	VERB
ftr-328	733	6	whatever	whatever	PRON
ftr-328	733	7	the	the	DET
ftr-328	733	8	practitioner	practitioner	NOUN
ftr-328	733	9	thought	think	VERB
ftr-328	733	10	the	the	DET
ftr-328	733	11	service	service	NOUN
ftr-328	733	12	might	might	AUX
ftr-328	733	13	want	want	VERB
ftr-328	733	14	to	to	PART
ftr-328	733	15	review	review	VERB
ftr-328	733	16	would	would	AUX
ftr-328	733	17	not	not	PART
ftr-328	733	18	.	.	PUNCT
ftr-328	734	1	professor	professor	PROPN
ftr-328	734	2	boris	boris	PROPN
ftr-328	734	3	bittker	bittker	PROPN
ftr-328	734	4	admitted	admit	VERB
ftr-328	734	5	the	the	DET
ftr-328	734	6	“	"	PUNCT
ftr-328	734	7	full	full	ADJ
ftr-328	734	8	-	-	PUNCT
ftr-328	734	9	disclosure	disclosure	NOUN
ftr-328	734	10	”	"	PUNCT
ftr-328	734	11	approach	approach	NOUN
ftr-328	734	12	carried	carry	VERB
ftr-328	734	13	a	a	DET
ftr-328	734	14	loftier	lofty	ADJ
ftr-328	734	15	“	"	PUNCT
ftr-328	734	16	vision	vision	NOUN
ftr-328	734	17	of	of	ADP
ftr-328	734	18	taxpayer	taxpayer	NOUN
ftr-328	734	19	cooperation	cooperation	NOUN
ftr-328	734	20	with	with	ADP
ftr-328	734	21	the	the	DET
ftr-328	734	22	government	government	NOUN
ftr-328	734	23	in	in	ADP
ftr-328	734	24	a	a	DET
ftr-328	734	25	common	common	ADJ
ftr-328	734	26	search	search	NOUN
ftr-328	734	27	of	of	ADP
ftr-328	734	28	truth	truth	NOUN
ftr-328	734	29	”	"	PUNCT
ftr-328	734	30	than	than	SCONJ
ftr-328	734	31	did	do	VERB
ftr-328	734	32	his	his	PRON
ftr-328	734	33	own	own	ADJ
ftr-328	734	34	approach.238	approach.238	NOUN
ftr-328	734	35	but	but	CCONJ
ftr-328	734	36	professor	professor	NOUN
ftr-328	734	37	bittker	bittker	NOUN
ftr-328	734	38	(	(	PUNCT
ftr-328	734	39	who	who	PRON
ftr-328	734	40	suspected	suspect	VERB
ftr-328	734	41	the	the	DET
ftr-328	734	42	full	full	ADJ
ftr-328	734	43	-	-	PUNCT
ftr-328	734	44	disclosure	disclosure	NOUN
ftr-328	734	45	approach	approach	NOUN
ftr-328	734	46	reflected	reflect	VERB
ftr-328	734	47	the	the	DET
ftr-328	734	48	influence	influence	NOUN
ftr-328	734	49	of	of	ADP
ftr-328	734	50	securities	security	NOUN
ftr-328	734	51	disclosure	disclosure	NOUN
ftr-328	734	52	law	law	NOUN
ftr-328	734	53	on	on	ADP
ftr-328	734	54	legal	legal	ADJ
ftr-328	734	55	practice)239	practice)239	PROPN
ftr-328	734	56	was	be	AUX
ftr-328	734	57	not	not	PART
ftr-328	734	58	alone	alone	ADJ
ftr-328	734	59	in	in	ADP
ftr-328	734	60	rejecting	reject	VERB
ftr-328	734	61	it	it	PRON
ftr-328	734	62	.	.	PUNCT
ftr-328	735	1	he	he	PRON
ftr-328	735	2	was	be	AUX
ftr-328	735	3	joined	join	VERB
ftr-328	735	4	by	by	ADP
ftr-328	735	5	professor	professor	PROPN
ftr-328	735	6	john	john	PROPN
ftr-328	735	7	m.	m.	PROPN
ftr-328	735	8	maguire	maguire	PROPN
ftr-328	735	9	,	,	PUNCT
ftr-328	735	10	who	who	PRON
ftr-328	735	11	suspected	suspect	VERB
ftr-328	735	12	considerable	considerable	ADJ
ftr-328	735	13	hypocrisy	hypocrisy	NOUN
ftr-328	735	14	on	on	ADP
ftr-328	735	15	the	the	DET
ftr-328	735	16	disclosure	disclosure	NOUN
ftr-328	735	17	issue	issue	NOUN
ftr-328	735	18	,	,	PUNCT
ftr-328	735	19	writing	write	VERB
ftr-328	735	20	,	,	PUNCT
ftr-328	735	21	“	"	PUNCT
ftr-328	735	22	[	[	X
ftr-328	735	23	t]here	t]here	NOUN
ftr-328	735	24	are	be	AUX
ftr-328	735	25	more	more	ADJ
ftr-328	735	26	words	word	NOUN
ftr-328	735	27	of	of	ADP
ftr-328	735	28	conscientious	conscientious	ADJ
ftr-328	735	29	subservience	subservience	NOUN
ftr-328	735	30	to	to	ADP
ftr-328	735	31	the	the	DET
ftr-328	735	32	idea	idea	NOUN
ftr-328	735	33	of	of	ADP
ftr-328	735	34	open	open	ADJ
ftr-328	735	35	returns	return	NOUN
ftr-328	735	36	openly	openly	ADV
ftr-328	735	37	arrived	arrive	VERB
ftr-328	735	38	at	at	ADP
ftr-328	735	39	than	than	SCONJ
ftr-328	735	40	unpublicized	unpublicized	ADJ
ftr-328	735	41	practice	practice	NOUN
ftr-328	735	42	justifies	justifie	NOUN
ftr-328	735	43	in	in	ADP
ftr-328	735	44	fact	fact	NOUN
ftr-328	735	45	.	.	PUNCT
ftr-328	736	1	”240	”240	PROPN
ftr-328	736	2	gerald	gerald	PROPN
ftr-328	736	3	wallace	wallace	PROPN
ftr-328	736	4	believed	believe	VERB
ftr-328	736	5	that	that	SCONJ
ftr-328	736	6	so	so	ADV
ftr-328	736	7	long	long	ADV
ftr-328	736	8	as	as	SCONJ
ftr-328	736	9	the	the	DET
ftr-328	736	10	“	"	PUNCT
ftr-328	736	11	attorney	attorney	NOUN
ftr-328	736	12	is	be	AUX
ftr-328	736	13	of	of	ADP
ftr-328	736	14	the	the	DET
ftr-328	736	15	position	position	NOUN
ftr-328	736	16	that	that	PRON
ftr-328	736	17	the	the	DET
ftr-328	736	18	bureau	bureau	NOUN
ftr-328	736	19	’s	’s	PART
ftr-328	736	20	position	position	NOUN
ftr-328	736	21	is	be	AUX
ftr-328	736	22	wrong	wrong	ADJ
ftr-328	736	23	,	,	PUNCT
ftr-328	736	24	”	"	PUNCT
ftr-328	736	25	there	there	PRON
ftr-328	736	26	is	be	VERB
ftr-328	736	27	no	no	DET
ftr-328	736	28	duty	duty	NOUN
ftr-328	736	29	to	to	PART
ftr-328	736	30	disclose	disclose	VERB
ftr-328	736	31	simply	simply	ADV
ftr-328	736	32	“	"	PUNCT
ftr-328	736	33	for	for	ADP
ftr-328	736	34	the	the	DET
ftr-328	736	35	purpose	purpose	NOUN
ftr-328	736	36	inviting	invite	VERB
ftr-328	736	37	close	close	ADJ
ftr-328	736	38	examination	examination	NOUN
ftr-328	736	39	.	.	PUNCT
ftr-328	737	1	”241	”241	X
ftr-328	737	2	mark	mark	PROPN
ftr-328	737	3	h.	h.	PROPN
ftr-328	737	4	johnson	johnson	PROPN
ftr-328	737	5	believed	believe	VERB
ftr-328	737	6	that	that	SCONJ
ftr-328	737	7	having	have	VERB
ftr-328	737	8	“	"	PUNCT
ftr-328	737	9	a	a	DET
ftr-328	737	10	reasonable	reasonable	ADJ
ftr-328	737	11	basis	basis	NOUN
ftr-328	737	12	for	for	ADP
ftr-328	737	13	an	an	DET
ftr-328	737	14	advantageous	advantageous	ADJ
ftr-328	737	15	position	position	NOUN
ftr-328	737	16	”	"	PUNCT
ftr-328	737	17	is	be	AUX
ftr-328	737	18	what	what	PRON
ftr-328	737	19	counts	count	NOUN
ftr-328	737	20	,	,	PUNCT
ftr-328	737	21	and	and	CCONJ
ftr-328	737	22	there	there	PRON
ftr-328	737	23	is	be	VERB
ftr-328	737	24	no	no	DET
ftr-328	737	25	reason	reason	NOUN
ftr-328	737	26	to	to	PART
ftr-328	737	27	“	"	PUNCT
ftr-328	737	28	provoke	provoke	VERB
ftr-328	737	29	controversy	controversy	NOUN
ftr-328	737	30	by	by	ADP
ftr-328	737	31	advertising	advertise	VERB
ftr-328	737	32	the	the	DET
ftr-328	737	33	grounds	ground	NOUN
ftr-328	737	34	on	on	ADP
ftr-328	737	35	which	which	PRON
ftr-328	737	36	it	it	PRON
ftr-328	737	37	might	might	AUX
ftr-328	737	38	be	be	AUX
ftr-328	737	39	attacked	attack	VERB
ftr-328	737	40	.	.	PUNCT
ftr-328	737	41	”242	”242	PROPN
ftr-328	738	1	mortimer	mortimer	PROPN
ftr-328	738	2	m.	m.	PROPN
ftr-328	738	3	caplin	caplin	PROPN
ftr-328	738	4	also	also	ADV
ftr-328	738	5	did	do	AUX
ftr-328	738	6	not	not	PART
ftr-328	738	7	argue	argue	VERB
ftr-328	738	8	for	for	ADP
ftr-328	738	9	a	a	DET
ftr-328	738	10	general	general	ADJ
ftr-328	738	11	disclosure	disclosure	NOUN
ftr-328	738	12	obligation	obligation	NOUN
ftr-328	738	13	,	,	PUNCT
ftr-328	738	14	focusing	focus	VERB
ftr-328	738	15	instead	instead	ADV
ftr-328	738	16	on	on	ADP
ftr-328	738	17	what	what	PRON
ftr-328	738	18	is	be	AUX
ftr-328	738	19	specifically	specifically	ADV
ftr-328	738	20	required	require	VERB
ftr-328	738	21	under	under	ADP
ftr-328	738	22	circular	circular	ADJ
ftr-328	738	23	230	230	NUM
ftr-328	738	24	or	or	CCONJ
ftr-328	738	25	as	as	ADP
ftr-328	738	26	a	a	DET
ftr-328	738	27	result	result	NOUN
ftr-328	738	28	of	of	ADP
ftr-328	738	29	signing	sign	VERB
ftr-328	738	30	a	a	DET
ftr-328	738	31	return,243	return,243	NOUN
ftr-328	738	32	urging	urge	VERB
ftr-328	738	33	the	the	DET
ftr-328	738	34	american	american	PROPN
ftr-328	738	35	bar	bar	PROPN
ftr-328	738	36	association	association	NOUN
ftr-328	738	37	and	and	CCONJ
ftr-328	738	38	the	the	DET
ftr-328	738	39	american	american	PROPN
ftr-328	738	40	institute	institute	PROPN
ftr-328	738	41	of	of	ADP
ftr-328	738	42	certified	certify	VERB
ftr-328	738	43	public	public	ADJ
ftr-328	738	44	accountants	accountant	NOUN
ftr-328	738	45	to	to	PART
ftr-328	738	46	provide	provide	VERB
ftr-328	738	47	guidance.244	guidance.244	PROPN
ftr-328	738	48	f.	f.	PROPN
ftr-328	738	49	practical	practical	ADJ
ftr-328	738	50	advice	advice	NOUN
ftr-328	738	51	for	for	ADP
ftr-328	738	52	tax	tax	NOUN
ftr-328	738	53	lawyers	lawyer	NOUN
ftr-328	738	54	the	the	DET
ftr-328	738	55	tax	tax	NOUN
ftr-328	738	56	lawyers	lawyer	NOUN
ftr-328	738	57	writing	write	VERB
ftr-328	738	58	on	on	ADP
ftr-328	738	59	ethics	ethic	NOUN
ftr-328	738	60	between	between	ADP
ftr-328	738	61	1945	1945	NUM
ftr-328	738	62	and	and	CCONJ
ftr-328	738	63	1965	1965	NUM
ftr-328	738	64	gave	give	VERB
ftr-328	738	65	considerable	considerable	ADJ
ftr-328	738	66	practical	practical	ADJ
ftr-328	738	67	advice	advice	NOUN
ftr-328	738	68	on	on	ADP
ftr-328	738	69	becoming	become	VERB
ftr-328	738	70	a	a	DET
ftr-328	738	71	good	good	ADJ
ftr-328	738	72	tax	tax	NOUN
ftr-328	738	73	lawyer	lawyer	NOUN
ftr-328	738	74	.	.	PUNCT
ftr-328	739	1	the	the	DET
ftr-328	739	2	1951	1951	NUM
ftr-328	739	3	tax	tax	NOUN
ftr-328	739	4	law	law	NOUN
ftr-328	739	5	review	review	NOUN
ftr-328	739	6	dedicated	dedicate	VERB
ftr-328	739	7	its	its	PRON
ftr-328	739	8	annual	annual	ADJ
ftr-328	739	9	banquet	banquet	NOUN
ftr-328	739	10	to	to	ADP
ftr-328	739	11	discussing	discuss	VERB
ftr-328	739	12	the	the	DET
ftr-328	739	13	making	making	NOUN
ftr-328	739	14	of	of	ADP
ftr-328	739	15	a	a	DET
ftr-328	739	16	successful	successful	ADJ
ftr-328	739	17	tax	tax	NOUN
ftr-328	739	18	lawyer	lawyer	NOUN
ftr-328	739	19	.	.	PUNCT
ftr-328	740	1	the	the	DET
ftr-328	740	2	symposium	symposium	NOUN
ftr-328	740	3	’s	’s	PART
ftr-328	740	4	speakers	speaker	NOUN
ftr-328	740	5	included	include	VERB
ftr-328	740	6	robert	robert	PROPN
ftr-328	740	7	n.	n.	PROPN
ftr-328	740	8	miller	miller	PROPN
ftr-328	740	9	,	,	PUNCT
ftr-328	740	10	mark	mark	PROPN
ftr-328	740	11	johnson	johnson	PROPN
ftr-328	740	12	,	,	PUNCT
ftr-328	740	13	and	and	CCONJ
ftr-328	740	14	professor	professor	PROPN
ftr-328	740	15	harry	harry	PROPN
ftr-328	740	16	j.	j.	PROPN
ftr-328	740	17	rudick	rudick	PROPN
ftr-328	740	18	(	(	PUNCT
ftr-328	740	19	new	new	PROPN
ftr-328	740	20	york	york	PROPN
ftr-328	740	21	university	university	PROPN
ftr-328	740	22	and	and	CCONJ
ftr-328	740	23	lord	lord	PROPN
ftr-328	740	24	,	,	PUNCT
ftr-328	740	25	day	day	PROPN
ftr-328	740	26	&	&	CCONJ
ftr-328	740	27	lord	lord	PROPN
ftr-328	740	28	)	)	PUNCT
ftr-328	740	29	who	who	PRON
ftr-328	740	30	each	each	PRON
ftr-328	740	31	presented	present	VERB
ftr-328	740	32	prepared	prepared	ADJ
ftr-328	740	33	remarks	remark	NOUN
ftr-328	740	34	on	on	ADP
ftr-328	740	35	specific	specific	ADJ
ftr-328	740	36	themes	theme	NOUN
ftr-328	740	37	.	.	PUNCT
ftr-328	741	1	randolph	randolph	PROPN
ftr-328	741	2	e.	e.	PROPN
ftr-328	741	3	paul	paul	PROPN
ftr-328	741	4	,	,	PUNCT
ftr-328	741	5	norris	norris	PROPN
ftr-328	741	6	darrell	darrell	PROPN
ftr-328	741	7	,	,	PUNCT
ftr-328	741	8	and	and	CCONJ
ftr-328	741	9	merle	merle	PROPN
ftr-328	741	10	h.	h.	PROPN
ftr-328	741	11	miller	miller	PROPN
ftr-328	741	12	were	be	AUX
ftr-328	741	13	not	not	PART
ftr-328	741	14	featured	feature	VERB
ftr-328	741	15	238	238	NUM
ftr-328	741	16	.	.	PUNCT
ftr-328	742	1	i	i	PRON
ftr-328	742	2	d.	d.	PROPN
ftr-328	742	3	239	239	NUM
ftr-328	742	4	.	.	PUNCT
ftr-328	743	1	i	i	PRON
ftr-328	743	2	d.	d.	PROPN
ftr-328	743	3	at	at	ADP
ftr-328	743	4	271	271	NUM
ftr-328	743	5	.	.	PUNCT
ftr-328	744	1	professor	professor	NOUN
ftr-328	744	2	bittker	bittker	NOUN
ftr-328	744	3	was	be	AUX
ftr-328	744	4	not	not	PART
ftr-328	744	5	the	the	DET
ftr-328	744	6	only	only	ADJ
ftr-328	744	7	writer	writer	NOUN
ftr-328	744	8	connecting	connect	VERB
ftr-328	744	9	issues	issue	NOUN
ftr-328	744	10	of	of	ADP
ftr-328	744	11	tax	tax	NOUN
ftr-328	744	12	return	return	NOUN
ftr-328	744	13	disclosure	disclosure	NOUN
ftr-328	744	14	with	with	ADP
ftr-328	744	15	those	those	PRON
ftr-328	744	16	of	of	ADP
ftr-328	744	17	securities	security	NOUN
ftr-328	744	18	disclosures	disclosure	NOUN
ftr-328	744	19	.	.	PUNCT
ftr-328	745	1	mortimer	mortimer	PROPN
ftr-328	745	2	caplin	caplin	PROPN
ftr-328	745	3	also	also	ADV
ftr-328	745	4	connected	connect	VERB
ftr-328	745	5	the	the	DET
ftr-328	745	6	two	two	NUM
ftr-328	745	7	,	,	PUNCT
ftr-328	745	8	simply	simply	ADV
ftr-328	745	9	by	by	ADP
ftr-328	745	10	questioning	question	VERB
ftr-328	745	11	if	if	SCONJ
ftr-328	745	12	tax	tax	NOUN
ftr-328	745	13	disclosure	disclosure	NOUN
ftr-328	745	14	standards	standard	NOUN
ftr-328	745	15	should	should	AUX
ftr-328	745	16	be	be	AUX
ftr-328	745	17	the	the	DET
ftr-328	745	18	same	same	ADJ
ftr-328	745	19	as	as	ADP
ftr-328	745	20	what	what	PRON
ftr-328	745	21	“	"	PUNCT
ftr-328	745	22	the	the	DET
ftr-328	745	23	sec	sec	PROPN
ftr-328	745	24	requires	require	VERB
ftr-328	745	25	in	in	ADP
ftr-328	745	26	a	a	DET
ftr-328	745	27	prospectus	prospectus	NOUN
ftr-328	745	28	.	.	PUNCT
ftr-328	745	29	”	"	PUNCT
ftr-328	746	1	caplin	caplin	PROPN
ftr-328	746	2	,	,	PUNCT
ftr-328	746	3	good	good	ADJ
ftr-328	746	4	tax	tax	NOUN
ftr-328	746	5	practice	practice	NOUN
ftr-328	746	6	,	,	PUNCT
ftr-328	746	7	supra	supra	PROPN
ftr-328	746	8	note	note	PROPN
ftr-328	746	9	19	19	NUM
ftr-328	746	10	,	,	PUNCT
ftr-328	746	11	at	at	ADP
ftr-328	746	12	19	19	NUM
ftr-328	746	13	.	.	NOUN
ftr-328	746	14	240	240	NUM
ftr-328	746	15	.	.	PUNCT
ftr-328	746	16	maguire	maguire	PROPN
ftr-328	746	17	,	,	PUNCT
ftr-328	746	18	conscience	conscience	NOUN
ftr-328	746	19	and	and	CCONJ
ftr-328	746	20	propriety	propriety	NOUN
ftr-328	746	21	,	,	PUNCT
ftr-328	746	22	supra	supra	PROPN
ftr-328	746	23	note	note	NOUN
ftr-328	746	24	24	24	NUM
ftr-328	746	25	,	,	PUNCT
ftr-328	746	26	at	at	ADP
ftr-328	746	27	42	42	NUM
ftr-328	746	28	.	.	PUNCT
ftr-328	747	1	241	241	X
ftr-328	747	2	.	.	PUNCT
ftr-328	748	1	cahn	cahn	PROPN
ftr-328	748	2	et	et	PROPN
ftr-328	748	3	al	al	PROPN
ftr-328	748	4	.	.	PROPN
ftr-328	748	5	,	,	PUNCT
ftr-328	748	6	ethical	ethical	ADJ
ftr-328	748	7	problems	problem	NOUN
ftr-328	748	8	,	,	PUNCT
ftr-328	748	9	supra	supra	PROPN
ftr-328	748	10	note	note	NOUN
ftr-328	748	11	1	1	NUM
ftr-328	748	12	,	,	PUNCT
ftr-328	748	13	at	at	ADP
ftr-328	748	14	31	31	NUM
ftr-328	748	15	(	(	PUNCT
ftr-328	748	16	statements	statement	NOUN
ftr-328	748	17	by	by	ADP
ftr-328	748	18	gerald	gerald	PROPN
ftr-328	748	19	wallace	wallace	PROPN
ftr-328	748	20	)	)	PUNCT
ftr-328	748	21	.	.	PUNCT
ftr-328	749	1	242	242	NUM
ftr-328	749	2	.	.	X
ftr-328	750	1	johnson	johnson	PROPN
ftr-328	750	2	,	,	PUNCT
ftr-328	750	3	theory	theory	NOUN
ftr-328	750	4	,	,	PUNCT
ftr-328	750	5	supra	supra	PROPN
ftr-328	750	6	note	note	PROPN
ftr-328	750	7	86	86	NUM
ftr-328	750	8	,	,	PUNCT
ftr-328	750	9	at	at	ADP
ftr-328	750	10	32	32	NUM
ftr-328	750	11	.	.	PUNCT
ftr-328	751	1	243	243	NUM
ftr-328	751	2	.	.	PUNCT
ftr-328	752	1	caplin	caplin	PROPN
ftr-328	752	2	,	,	PUNCT
ftr-328	752	3	good	good	ADJ
ftr-328	752	4	tax	tax	NOUN
ftr-328	752	5	practice	practice	NOUN
ftr-328	752	6	,	,	PUNCT
ftr-328	752	7	supra	supra	PROPN
ftr-328	752	8	note	note	PROPN
ftr-328	752	9	19	19	NUM
ftr-328	752	10	,	,	PUNCT
ftr-328	752	11	at	at	ADP
ftr-328	752	12	17	17	NUM
ftr-328	752	13	;	;	PUNCT
ftr-328	752	14	caplin	caplin	PROPN
ftr-328	752	15	,	,	PUNCT
ftr-328	752	16	perspective	perspective	NOUN
ftr-328	752	17	,	,	PUNCT
ftr-328	752	18	supra	supra	PROPN
ftr-328	752	19	note	note	NOUN
ftr-328	752	20	53	53	NUM
ftr-328	752	21	,	,	PUNCT
ftr-328	752	22	at	at	ADP
ftr-328	752	23	1033	1033	NUM
ftr-328	752	24	.	.	PUNCT
ftr-328	753	1	244	244	NUM
ftr-328	753	2	.	.	PUNCT
ftr-328	754	1	i	i	PRON
ftr-328	754	2	d.	d.	PROPN
ftr-328	754	3	2012	2012	NUM
ftr-328	754	4	]	]	PUNCT
ftr-328	754	5	legal	legal	ADJ
ftr-328	754	6	ethics	ethic	NOUN
ftr-328	754	7	and	and	CCONJ
ftr-328	754	8	federal	federal	ADJ
ftr-328	754	9	taxes	taxis	NOUN
ftr-328	754	10	33	33	NUM
ftr-328	754	11	speakers	speaker	NOUN
ftr-328	754	12	at	at	ADP
ftr-328	754	13	the	the	DET
ftr-328	754	14	1951	1951	NUM
ftr-328	754	15	symposium	symposium	NOUN
ftr-328	754	16	,	,	PUNCT
ftr-328	754	17	but	but	CCONJ
ftr-328	754	18	they	they	PRON
ftr-328	754	19	did	do	AUX
ftr-328	754	20	provide	provide	VERB
ftr-328	754	21	advice	advice	NOUN
ftr-328	754	22	on	on	ADP
ftr-328	754	23	advising	advise	VERB
ftr-328	754	24	in	in	ADP
ftr-328	754	25	other	other	ADJ
ftr-328	754	26	venues	venue	NOUN
ftr-328	754	27	.	.	PUNCT
ftr-328	755	1	mark	mark	PROPN
ftr-328	755	2	h.	h.	PROPN
ftr-328	755	3	johnson	johnson	PROPN
ftr-328	755	4	emphasized	emphasize	VERB
ftr-328	755	5	education	education	NOUN
ftr-328	755	6	as	as	ADP
ftr-328	755	7	the	the	DET
ftr-328	755	8	foundation	foundation	NOUN
ftr-328	755	9	to	to	ADP
ftr-328	755	10	being	be	AUX
ftr-328	755	11	a	a	DET
ftr-328	755	12	good	good	ADJ
ftr-328	755	13	tax	tax	NOUN
ftr-328	755	14	lawyer	lawyer	NOUN
ftr-328	755	15	.	.	PUNCT
ftr-328	756	1	he	he	PRON
ftr-328	756	2	believed	believe	VERB
ftr-328	756	3	that	that	SCONJ
ftr-328	756	4	given	give	VERB
ftr-328	756	5	the	the	DET
ftr-328	756	6	variety	variety	NOUN
ftr-328	756	7	of	of	ADP
ftr-328	756	8	non	non	ADJ
ftr-328	756	9	-	-	ADJ
ftr-328	756	10	tax	tax	ADJ
ftr-328	756	11	legal	legal	ADJ
ftr-328	756	12	issues	issue	NOUN
ftr-328	756	13	with	with	ADP
ftr-328	756	14	which	which	PRON
ftr-328	756	15	tax	tax	NOUN
ftr-328	756	16	lawyers	lawyer	NOUN
ftr-328	756	17	must	must	AUX
ftr-328	756	18	be	be	AUX
ftr-328	756	19	familiar	familiar	ADJ
ftr-328	756	20	,	,	PUNCT
ftr-328	756	21	a	a	DET
ftr-328	756	22	tax	tax	NOUN
ftr-328	756	23	lawyer	lawyer	NOUN
ftr-328	756	24	“	"	PUNCT
ftr-328	756	25	probably	probably	ADV
ftr-328	756	26	must	must	AUX
ftr-328	756	27	place	place	VERB
ftr-328	756	28	more	more	ADJ
ftr-328	756	29	reliance	reliance	NOUN
ftr-328	756	30	than	than	ADP
ftr-328	756	31	most	most	ADJ
ftr-328	756	32	lawyers	lawyer	NOUN
ftr-328	756	33	upon	upon	SCONJ
ftr-328	756	34	the	the	DET
ftr-328	756	35	adequacy	adequacy	NOUN
ftr-328	756	36	of	of	ADP
ftr-328	756	37	his	his	PRON
ftr-328	756	38	law	law	NOUN
ftr-328	756	39	school	school	NOUN
ftr-328	756	40	education	education	NOUN
ftr-328	756	41	.	.	PUNCT
ftr-328	757	1	”245	”245	X
ftr-328	757	2	the	the	DET
ftr-328	757	3	importance	importance	NOUN
ftr-328	757	4	of	of	ADP
ftr-328	757	5	a	a	DET
ftr-328	757	6	broad	broad	ADJ
ftr-328	757	7	legal	legal	ADJ
ftr-328	757	8	education	education	NOUN
ftr-328	757	9	for	for	ADP
ftr-328	757	10	the	the	DET
ftr-328	757	11	tax	tax	NOUN
ftr-328	757	12	lawyer	lawyer	NOUN
ftr-328	757	13	was	be	AUX
ftr-328	757	14	not	not	PART
ftr-328	757	15	,	,	PUNCT
ftr-328	757	16	however	however	ADV
ftr-328	757	17	,	,	PUNCT
ftr-328	757	18	mr	mr	PROPN
ftr-328	757	19	.	.	PROPN
ftr-328	757	20	johnson	johnson	PROPN
ftr-328	757	21	’s	’s	PART
ftr-328	757	22	exclusive	exclusive	ADJ
ftr-328	757	23	focus	focus	NOUN
ftr-328	757	24	.	.	PUNCT
ftr-328	758	1	he	he	PRON
ftr-328	758	2	indicated	indicate	VERB
ftr-328	758	3	the	the	DET
ftr-328	758	4	importance	importance	NOUN
ftr-328	758	5	of	of	ADP
ftr-328	758	6	studying	study	VERB
ftr-328	758	7	“	"	PUNCT
ftr-328	758	8	the	the	DET
ftr-328	758	9	great	great	ADJ
ftr-328	758	10	literature	literature	NOUN
ftr-328	758	11	of	of	ADP
ftr-328	758	12	the	the	DET
ftr-328	758	13	world	world	NOUN
ftr-328	758	14	.	.	PUNCT
ftr-328	759	1	”246	”246	PROPN
ftr-328	760	1	without	without	ADP
ftr-328	760	2	a	a	DET
ftr-328	760	3	tax	tax	NOUN
ftr-328	760	4	lawyer	lawyer	NOUN
ftr-328	760	5	having	having	AUX
ftr-328	760	6	done	do	VERB
ftr-328	760	7	so	so	ADV
ftr-328	760	8	,	,	PUNCT
ftr-328	760	9	even	even	ADV
ftr-328	760	10	“	"	PUNCT
ftr-328	760	11	the	the	DET
ftr-328	760	12	surface	surface	NOUN
ftr-328	760	13	of	of	ADP
ftr-328	760	14	his	his	PRON
ftr-328	760	15	speech	speech	NOUN
ftr-328	760	16	and	and	CCONJ
ftr-328	760	17	writing	writing	NOUN
ftr-328	760	18	will	will	AUX
ftr-328	760	19	reflect	reflect	VERB
ftr-328	760	20	the	the	DET
ftr-328	760	21	narrowness	narrowness	NOUN
ftr-328	760	22	of	of	ADP
ftr-328	760	23	his	his	PRON
ftr-328	760	24	learning	learning	NOUN
ftr-328	760	25	and	and	CCONJ
ftr-328	760	26	make	make	VERB
ftr-328	760	27	his	his	PRON
ftr-328	760	28	judgment	judgment	NOUN
ftr-328	760	29	suspect	suspect	VERB
ftr-328	760	30	.	.	PUNCT
ftr-328	760	31	”	"	PUNCT
ftr-328	761	1	247	247	NUM
ftr-328	761	2	mr	mr	PROPN
ftr-328	761	3	.	.	PROPN
ftr-328	761	4	johnson	johnson	PROPN
ftr-328	761	5	also	also	ADV
ftr-328	761	6	argued	argue	VERB
ftr-328	761	7	that	that	SCONJ
ftr-328	761	8	a	a	DET
ftr-328	761	9	tax	tax	NOUN
ftr-328	761	10	lawyer	lawyer	NOUN
ftr-328	761	11	must	must	AUX
ftr-328	761	12	be	be	AUX
ftr-328	761	13	knowledgeable	knowledgeable	ADJ
ftr-328	761	14	in	in	ADP
ftr-328	761	15	world	world	NOUN
ftr-328	761	16	history	history	NOUN
ftr-328	761	17	,	,	PUNCT
ftr-328	761	18	as	as	SCONJ
ftr-328	761	19	he	he	PRON
ftr-328	761	20	believed	believe	VERB
ftr-328	761	21	that	that	SCONJ
ftr-328	761	22	such	such	ADJ
ftr-328	761	23	knowledge	knowledge	NOUN
ftr-328	761	24	gave	give	VERB
ftr-328	761	25	“	"	PUNCT
ftr-328	761	26	perspective	perspective	NOUN
ftr-328	761	27	for	for	ADP
ftr-328	761	28	the	the	DET
ftr-328	761	29	immediate	immediate	ADJ
ftr-328	761	30	eddies	eddy	NOUN
ftr-328	761	31	and	and	CCONJ
ftr-328	761	32	currents	current	NOUN
ftr-328	761	33	of	of	ADP
ftr-328	761	34	the	the	DET
ftr-328	761	35	law	law	NOUN
ftr-328	761	36	”	"	PUNCT
ftr-328	761	37	and	and	CCONJ
ftr-328	761	38	“	"	PUNCT
ftr-328	761	39	data	datum	NOUN
ftr-328	761	40	for	for	ADP
ftr-328	761	41	long	long	ADJ
ftr-328	761	42	-	-	PUNCT
ftr-328	761	43	term	term	NOUN
ftr-328	761	44	appraisal	appraisal	NOUN
ftr-328	761	45	and	and	CCONJ
ftr-328	761	46	predictions	prediction	NOUN
ftr-328	761	47	.	.	PUNCT
ftr-328	761	48	”248	”248	PUNCT
ftr-328	762	1	mr	mr	PROPN
ftr-328	762	2	.	.	PROPN
ftr-328	762	3	johnson	johnson	PROPN
ftr-328	762	4	believed	believe	VERB
ftr-328	762	5	that	that	SCONJ
ftr-328	762	6	the	the	DET
ftr-328	762	7	cultural	cultural	ADJ
ftr-328	762	8	taste	taste	NOUN
ftr-328	762	9	for	for	ADP
ftr-328	762	10	this	this	DET
ftr-328	762	11	type	type	NOUN
ftr-328	762	12	of	of	ADP
ftr-328	762	13	learning	learning	NOUN
ftr-328	762	14	is	be	AUX
ftr-328	762	15	“	"	PUNCT
ftr-328	762	16	pretty	pretty	ADV
ftr-328	762	17	well	well	ADV
ftr-328	762	18	developed	develop	VERB
ftr-328	762	19	by	by	ADP
ftr-328	762	20	the	the	DET
ftr-328	762	21	time	time	NOUN
ftr-328	762	22	a	a	DET
ftr-328	762	23	young	young	ADJ
ftr-328	762	24	man	man	NOUN
ftr-328	762	25	arrives	arrive	VERB
ftr-328	762	26	at	at	ADP
ftr-328	762	27	law	law	NOUN
ftr-328	762	28	school	school	NOUN
ftr-328	762	29	”	"	PUNCT
ftr-328	762	30	and	and	CCONJ
ftr-328	762	31	so	so	ADV
ftr-328	762	32	only	only	ADV
ftr-328	762	33	if	if	SCONJ
ftr-328	762	34	he	he	PRON
ftr-328	762	35	arrives	arrive	VERB
ftr-328	762	36	at	at	ADP
ftr-328	762	37	law	law	NOUN
ftr-328	762	38	school	school	NOUN
ftr-328	762	39	with	with	ADP
ftr-328	762	40	such	such	DET
ftr-328	762	41	a	a	DET
ftr-328	762	42	“	"	PUNCT
ftr-328	762	43	desirable	desirable	ADJ
ftr-328	762	44	background	background	NOUN
ftr-328	762	45	and	and	CCONJ
ftr-328	762	46	habits	habit	NOUN
ftr-328	762	47	”	"	PUNCT
ftr-328	762	48	does	do	AUX
ftr-328	762	49	he	he	PRON
ftr-328	762	50	have	have	VERB
ftr-328	762	51	much	much	ADJ
ftr-328	762	52	of	of	ADP
ftr-328	762	53	a	a	DET
ftr-328	762	54	chance	chance	NOUN
ftr-328	762	55	of	of	ADP
ftr-328	762	56	not	not	PART
ftr-328	762	57	“	"	PUNCT
ftr-328	762	58	retrogressing	retrogress	VERB
ftr-328	762	59	.	.	PUNCT
ftr-328	762	60	”249	”249	PUNCT
ftr-328	763	1	in	in	ADP
ftr-328	763	2	addition	addition	NOUN
ftr-328	763	3	to	to	ADP
ftr-328	763	4	knowing	know	VERB
ftr-328	763	5	the	the	DET
ftr-328	763	6	humanities	humanity	NOUN
ftr-328	763	7	,	,	PUNCT
ftr-328	763	8	mr	mr	PROPN
ftr-328	763	9	.	.	PROPN
ftr-328	763	10	johnson	johnson	PROPN
ftr-328	763	11	also	also	ADV
ftr-328	763	12	argued	argue	VERB
ftr-328	763	13	that	that	SCONJ
ftr-328	763	14	a	a	DET
ftr-328	763	15	good	good	ADJ
ftr-328	763	16	tax	tax	NOUN
ftr-328	763	17	lawyer	lawyer	NOUN
ftr-328	763	18	must	must	AUX
ftr-328	763	19	know	know	VERB
ftr-328	763	20	calculus	calculus	NOUN
ftr-328	763	21	(	(	PUNCT
ftr-328	763	22	for	for	ADP
ftr-328	763	23	understanding	understand	VERB
ftr-328	763	24	life	life	NOUN
ftr-328	763	25	expectancy	expectancy	NOUN
ftr-328	763	26	curves	curve	NOUN
ftr-328	763	27	)	)	PUNCT
ftr-328	763	28	;	;	PUNCT
ftr-328	763	29	economics	economic	NOUN
ftr-328	763	30	and	and	CCONJ
ftr-328	763	31	statistics	statistic	NOUN
ftr-328	763	32	(	(	PUNCT
ftr-328	763	33	for	for	ADP
ftr-328	763	34	understanding	understand	VERB
ftr-328	763	35	supply	supply	NOUN
ftr-328	763	36	and	and	CCONJ
ftr-328	763	37	demand	demand	NOUN
ftr-328	763	38	curves	curve	NOUN
ftr-328	763	39	,	,	PUNCT
ftr-328	763	40	and	and	CCONJ
ftr-328	763	41	especially	especially	ADV
ftr-328	763	42	useful	useful	ADJ
ftr-328	763	43	for	for	ADP
ftr-328	763	44	dealing	deal	VERB
ftr-328	763	45	with	with	ADP
ftr-328	763	46	the	the	DET
ftr-328	763	47	excess	excess	ADJ
ftr-328	763	48	profits	profit	NOUN
ftr-328	763	49	tax	tax	NOUN
ftr-328	763	50	)	)	PUNCT
ftr-328	763	51	;	;	PUNCT
ftr-328	763	52	government	government	NOUN
ftr-328	763	53	;	;	PUNCT
ftr-328	763	54	public	public	ADJ
ftr-328	763	55	finance	finance	NOUN
ftr-328	763	56	;	;	PUNCT
ftr-328	763	57	and	and	CCONJ
ftr-328	763	58	accounting	accounting	NOUN
ftr-328	763	59	(	(	PUNCT
ftr-328	763	60	for	for	ADP
ftr-328	763	61	the	the	DET
ftr-328	763	62	tax	tax	NOUN
ftr-328	763	63	lawyer	lawyer	NOUN
ftr-328	763	64	,	,	PUNCT
ftr-328	763	65	a	a	DET
ftr-328	763	66	“	"	PUNCT
ftr-328	763	67	balance	balance	NOUN
ftr-328	763	68	sheet	sheet	NOUN
ftr-328	763	69	or	or	CCONJ
ftr-328	763	70	income	income	NOUN
ftr-328	763	71	statement	statement	NOUN
ftr-328	763	72	must	must	AUX
ftr-328	763	73	be	be	AUX
ftr-328	763	74	read	read	VERB
ftr-328	763	75	as	as	ADV
ftr-328	763	76	easily	easily	ADV
ftr-328	763	77	a	a	DET
ftr-328	763	78	baseball	baseball	NOUN
ftr-328	763	79	box	box	NOUN
ftr-328	763	80	score	score	NOUN
ftr-328	763	81	.	.	PUNCT
ftr-328	763	82	”)250	”)250	PUNCT
ftr-328	764	1	the	the	DET
ftr-328	764	2	tax	tax	NOUN
ftr-328	764	3	lawyer	lawyer	NOUN
ftr-328	764	4	,	,	PUNCT
ftr-328	764	5	mr	mr	PROPN
ftr-328	764	6	.	.	PROPN
ftr-328	764	7	johnson	johnson	PROPN
ftr-328	764	8	argued	argue	VERB
ftr-328	764	9	,	,	PUNCT
ftr-328	764	10	must	must	AUX
ftr-328	764	11	understand	understand	VERB
ftr-328	764	12	that	that	SCONJ
ftr-328	764	13	he	he	PRON
ftr-328	764	14	is	be	AUX
ftr-328	764	15	“	"	PUNCT
ftr-328	764	16	a	a	DET
ftr-328	764	17	lawyer	lawyer	NOUN
ftr-328	764	18	who	who	PRON
ftr-328	764	19	knows	know	VERB
ftr-328	764	20	something	something	PRON
ftr-328	764	21	about	about	ADP
ftr-328	764	22	taxes	taxis	NOUN
ftr-328	764	23	”	"	PUNCT
ftr-328	764	24	and	and	CCONJ
ftr-328	764	25	never	never	ADV
ftr-328	764	26	a	a	DET
ftr-328	764	27	“	"	PUNCT
ftr-328	764	28	‘	'	PUNCT
ftr-328	764	29	tax	tax	NOUN
ftr-328	764	30	expert	expert	NOUN
ftr-328	764	31	’	'	PUNCT
ftr-328	764	32	who	who	PRON
ftr-328	764	33	happens	happen	VERB
ftr-328	764	34	to	to	PART
ftr-328	764	35	be	be	AUX
ftr-328	764	36	a	a	DET
ftr-328	764	37	lawyer	lawyer	NOUN
ftr-328	764	38	.	.	PUNCT
ftr-328	764	39	”251	”251	NOUN
ftr-328	765	1	he	he	PRON
ftr-328	765	2	must	must	AUX
ftr-328	765	3	“	"	PUNCT
ftr-328	765	4	know	know	VERB
ftr-328	765	5	as	as	ADV
ftr-328	765	6	much	much	ADJ
ftr-328	765	7	law	law	NOUN
ftr-328	765	8	as	as	ADP
ftr-328	765	9	any	any	DET
ftr-328	765	10	other	other	ADJ
ftr-328	765	11	lawyer	lawyer	NOUN
ftr-328	765	12	,	,	PUNCT
ftr-328	765	13	”	"	PUNCT
ftr-328	765	14	beginning	begin	VERB
ftr-328	765	15	with	with	ADP
ftr-328	765	16	“	"	PUNCT
ftr-328	765	17	contracts	contract	NOUN
ftr-328	765	18	,	,	PUNCT
ftr-328	765	19	sales	sale	NOUN
ftr-328	765	20	,	,	PUNCT
ftr-328	765	21	property	property	NOUN
ftr-328	765	22	,	,	PUNCT
ftr-328	765	23	equity	equity	NOUN
ftr-328	765	24	,	,	PUNCT
ftr-328	765	25	wills	will	NOUN
ftr-328	765	26	,	,	PUNCT
ftr-328	765	27	corporations	corporation	NOUN
ftr-328	765	28	,	,	PUNCT
ftr-328	765	29	partnerships	partnership	NOUN
ftr-328	765	30	,	,	PUNCT
ftr-328	765	31	agency	agency	NOUN
ftr-328	765	32	,	,	PUNCT
ftr-328	765	33	and	and	CCONJ
ftr-328	765	34	negotiable	negotiable	ADJ
ftr-328	765	35	instruments	instrument	NOUN
ftr-328	765	36	,	,	PUNCT
ftr-328	765	37	”	"	PUNCT
ftr-328	765	38	and	and	CCONJ
ftr-328	765	39	,	,	PUNCT
ftr-328	765	40	in	in	ADP
ftr-328	765	41	addition	addition	NOUN
ftr-328	765	42	,	,	PUNCT
ftr-328	765	43	he	he	PRON
ftr-328	765	44	must	must	AUX
ftr-328	765	45	know	know	VERB
ftr-328	765	46	“	"	PUNCT
ftr-328	765	47	the	the	DET
ftr-328	765	48	principles	principle	NOUN
ftr-328	765	49	of	of	ADP
ftr-328	765	50	administrative	administrative	ADJ
ftr-328	765	51	law	law	NOUN
ftr-328	765	52	.	.	PUNCT
ftr-328	765	53	.	.	PUNCT
ftr-328	765	54	.	.	PUNCT
ftr-328	766	1	tax	tax	NOUN
ftr-328	766	2	court	court	NOUN
ftr-328	766	3	practice	practice	NOUN
ftr-328	766	4	,	,	PUNCT
ftr-328	766	5	and	and	CCONJ
ftr-328	766	6	the	the	DET
ftr-328	766	7	federal	federal	ADJ
ftr-328	766	8	rules	rule	NOUN
ftr-328	766	9	.	.	PUNCT
ftr-328	766	10	.	.	PUNCT
ftr-328	766	11	.	.	PUNCT
ftr-328	767	1	[	[	X
ftr-328	767	2	and	and	CCONJ
ftr-328	767	3	]	]	X
ftr-328	767	4	all	all	DET
ftr-328	767	5	the	the	DET
ftr-328	767	6	law	law	NOUN
ftr-328	767	7	of	of	ADP
ftr-328	767	8	evidence	evidence	NOUN
ftr-328	767	9	.	.	PUNCT
ftr-328	768	1	”252	”252	PUNCT
ftr-328	769	1	most	most	ADJ
ftr-328	769	2	of	of	ADP
ftr-328	769	3	all	all	PRON
ftr-328	769	4	,	,	PUNCT
ftr-328	769	5	he	he	PRON
ftr-328	769	6	must	must	AUX
ftr-328	769	7	know	know	VERB
ftr-328	769	8	the	the	DET
ftr-328	769	9	internal	internal	ADJ
ftr-328	769	10	revenue	revenue	NOUN
ftr-328	769	11	code	code	NOUN
ftr-328	769	12	“	"	PUNCT
ftr-328	769	13	at	at	ADP
ftr-328	769	14	least	least	ADJ
ftr-328	769	15	as	as	ADV
ftr-328	769	16	well	well	ADV
ftr-328	769	17	as	as	SCONJ
ftr-328	769	18	a	a	DET
ftr-328	769	19	minister	minister	NOUN
ftr-328	769	20	knows	know	VERB
ftr-328	769	21	his	his	PRON
ftr-328	769	22	bible	bible	NOUN
ftr-328	769	23	,	,	PUNCT
ftr-328	769	24	”	"	PUNCT
ftr-328	769	25	and	and	CCONJ
ftr-328	769	26	keep	keep	VERB
ftr-328	769	27	an	an	DET
ftr-328	769	28	“	"	PUNCT
ftr-328	769	29	orderly	orderly	ADJ
ftr-328	769	30	mental	mental	ADJ
ftr-328	769	31	catalogue	catalogue	NOUN
ftr-328	769	32	”	"	PUNCT
ftr-328	769	33	of	of	ADP
ftr-328	769	34	regulations	regulation	NOUN
ftr-328	769	35	,	,	PUNCT
ftr-328	769	36	245	245	NUM
ftr-328	769	37	.	.	PUNCT
ftr-328	770	1	cahn	cahn	NOUN
ftr-328	770	2	et	et	PROPN
ftr-328	771	1	al	al	PROPN
ftr-328	771	2	.	.	PROPN
ftr-328	771	3	,	,	PUNCT
ftr-328	771	4	successful	successful	ADJ
ftr-328	771	5	tax	tax	NOUN
ftr-328	771	6	lawyer	lawyer	NOUN
ftr-328	771	7	,	,	PUNCT
ftr-328	771	8	supra	supra	PROPN
ftr-328	771	9	note	note	PROPN
ftr-328	771	10	26	26	NUM
ftr-328	771	11	,	,	PUNCT
ftr-328	771	12	at	at	ADP
ftr-328	771	13	4	4	NUM
ftr-328	771	14	(	(	PUNCT
ftr-328	771	15	statements	statement	NOUN
ftr-328	771	16	by	by	ADP
ftr-328	771	17	merle	merle	PROPN
ftr-328	771	18	h.	h.	PROPN
ftr-328	771	19	miller	miller	PROPN
ftr-328	771	20	)	)	PUNCT
ftr-328	771	21	.	.	PUNCT
ftr-328	772	1	246	246	NUM
ftr-328	772	2	.	.	PUNCT
ftr-328	773	1	i	i	PRON
ftr-328	773	2	d.	d.	PROPN
ftr-328	773	3	at	at	ADP
ftr-328	773	4	5	5	NUM
ftr-328	773	5	.	.	SYM
ftr-328	773	6	247	247	NUM
ftr-328	773	7	.	.	PUNCT
ftr-328	774	1	i	i	PRON
ftr-328	774	2	d.	d.	PROPN
ftr-328	774	3	248	248	NUM
ftr-328	774	4	.	.	PUNCT
ftr-328	775	1	i	i	PRON
ftr-328	775	2	d.	d.	PROPN
ftr-328	775	3	249	249	NUM
ftr-328	775	4	.	.	PUNCT
ftr-328	776	1	i	i	PRON
ftr-328	776	2	d.	d.	PROPN
ftr-328	776	3	250	250	NUM
ftr-328	776	4	.	.	PUNCT
ftr-328	777	1	cahn	cahn	NOUN
ftr-328	777	2	et	et	PROPN
ftr-328	778	1	al	al	PROPN
ftr-328	778	2	.	.	PROPN
ftr-328	778	3	,	,	PUNCT
ftr-328	778	4	successful	successful	ADJ
ftr-328	778	5	tax	tax	NOUN
ftr-328	778	6	lawyer	lawyer	NOUN
ftr-328	778	7	,	,	PUNCT
ftr-328	778	8	supra	supra	PROPN
ftr-328	778	9	note	note	PROPN
ftr-328	778	10	26	26	NUM
ftr-328	778	11	,	,	PUNCT
ftr-328	778	12	at	at	ADP
ftr-328	778	13	5	5	NUM
ftr-328	778	14	(	(	PUNCT
ftr-328	778	15	statements	statement	NOUN
ftr-328	778	16	by	by	ADP
ftr-328	778	17	mark	mark	PROPN
ftr-328	778	18	h.	h.	PROPN
ftr-328	778	19	johnson	johnson	PROPN
ftr-328	778	20	)	)	PUNCT
ftr-328	778	21	.	.	PUNCT
ftr-328	779	1	251	251	NUM
ftr-328	779	2	.	.	PUNCT
ftr-328	780	1	i	i	PRON
ftr-328	780	2	d.	d.	PROPN
ftr-328	780	3	at	at	ADP
ftr-328	780	4	2	2	NUM
ftr-328	780	5	.	.	NUM
ftr-328	780	6	252	252	NUM
ftr-328	780	7	.	.	PUNCT
ftr-328	781	1	i	i	PRON
ftr-328	781	2	d.	d.	PROPN
ftr-328	781	3	at	at	ADP
ftr-328	781	4	3–4	3–4	NUM
ftr-328	781	5	.	.	NUM
ftr-328	781	6	34	34	NUM
ftr-328	781	7	florida	florida	PROPN
ftr-328	781	8	tax	tax	NOUN
ftr-328	781	9	review	review	NOUN
ftr-328	782	1	[	[	X
ftr-328	782	2	vol	vol	NOUN
ftr-328	782	3	.	.	PUNCT
ftr-328	783	1	12:1	12:1	NUM
ftr-328	783	2	rulings	ruling	NOUN
ftr-328	783	3	,	,	PUNCT
ftr-328	783	4	and	and	CCONJ
ftr-328	783	5	cases	case	NOUN
ftr-328	783	6	(	(	PUNCT
ftr-328	783	7	specifically	specifically	ADV
ftr-328	783	8	including	include	VERB
ftr-328	783	9	obsolete	obsolete	ADJ
ftr-328	783	10	authorities	authority	NOUN
ftr-328	783	11	as	as	ADP
ftr-328	783	12	“	"	PUNCT
ftr-328	783	13	[	[	X
ftr-328	783	14	t]he	t]he	ADV
ftr-328	783	15	obsolete	obsolete	ADJ
ftr-328	783	16	is	be	AUX
ftr-328	783	17	.	.	PUNCT
ftr-328	783	18	.	.	PUNCT
ftr-328	783	19	.	.	PUNCT
ftr-328	784	1	key	key	ADJ
ftr-328	784	2	to	to	ADP
ftr-328	784	3	the	the	DET
ftr-328	784	4	current	current	NOUN
ftr-328	784	5	.	.	PUNCT
ftr-328	785	1	”).253	”).253	ADV
ftr-328	785	2	in	in	ADP
ftr-328	785	3	order	order	NOUN
ftr-328	785	4	to	to	PART
ftr-328	785	5	succeed	succeed	VERB
ftr-328	785	6	,	,	PUNCT
ftr-328	785	7	a	a	DET
ftr-328	785	8	tax	tax	NOUN
ftr-328	785	9	lawyer	lawyer	NOUN
ftr-328	785	10	must	must	AUX
ftr-328	785	11	be	be	AUX
ftr-328	785	12	reconciled	reconcile	VERB
ftr-328	785	13	to	to	ADP
ftr-328	785	14	the	the	DET
ftr-328	785	15	fact	fact	NOUN
ftr-328	785	16	that	that	SCONJ
ftr-328	785	17	he	he	PRON
ftr-328	785	18	always	always	ADV
ftr-328	785	19	needs	need	VERB
ftr-328	785	20	to	to	PART
ftr-328	785	21	do	do	VERB
ftr-328	785	22	“	"	PUNCT
ftr-328	785	23	more	more	ADJ
ftr-328	785	24	research	research	NOUN
ftr-328	785	25	on	on	ADP
ftr-328	785	26	specific	specific	ADJ
ftr-328	785	27	problems	problem	NOUN
ftr-328	785	28	than	than	SCONJ
ftr-328	785	29	is	be	AUX
ftr-328	785	30	required	require	VERB
ftr-328	785	31	of	of	ADP
ftr-328	785	32	his	his	PRON
ftr-328	785	33	brethren	brother	NOUN
ftr-328	785	34	in	in	ADP
ftr-328	785	35	general	general	ADJ
ftr-328	785	36	practice	practice	NOUN
ftr-328	785	37	,	,	PUNCT
ftr-328	785	38	”	"	PUNCT
ftr-328	785	39	and	and	CCONJ
ftr-328	785	40	that	that	SCONJ
ftr-328	785	41	the	the	DET
ftr-328	785	42	“	"	PUNCT
ftr-328	785	43	economic	economic	ADJ
ftr-328	785	44	justification	justification	NOUN
ftr-328	785	45	is	be	AUX
ftr-328	785	46	that	that	SCONJ
ftr-328	785	47	he	he	PRON
ftr-328	785	48	will	will	AUX
ftr-328	785	49	spend	spend	VERB
ftr-328	785	50	less	less	ADV
ftr-328	785	51	additional	additional	ADJ
ftr-328	785	52	time	time	NOUN
ftr-328	785	53	for	for	ADP
ftr-328	785	54	his	his	PRON
ftr-328	785	55	client	client	NOUN
ftr-328	785	56	on	on	ADP
ftr-328	785	57	those	those	DET
ftr-328	785	58	phases	phase	NOUN
ftr-328	785	59	of	of	ADP
ftr-328	785	60	his	his	PRON
ftr-328	785	61	work	work	NOUN
ftr-328	785	62	than	than	SCONJ
ftr-328	785	63	the	the	DET
ftr-328	785	64	general	general	ADJ
ftr-328	785	65	practitioner	practitioner	NOUN
ftr-328	785	66	will	will	AUX
ftr-328	785	67	spend	spend	VERB
ftr-328	785	68	in	in	ADP
ftr-328	785	69	finding	find	VERB
ftr-328	785	70	the	the	DET
ftr-328	785	71	tax	tax	NOUN
ftr-328	785	72	law	law	NOUN
ftr-328	785	73	.	.	PUNCT
ftr-328	785	74	”254	”254	PUNCT
ftr-328	786	1	finally	finally	ADV
ftr-328	786	2	,	,	PUNCT
ftr-328	786	3	mr	mr	PROPN
ftr-328	786	4	.	.	PROPN
ftr-328	786	5	johnson	johnson	PROPN
ftr-328	786	6	underscored	underscore	VERB
ftr-328	786	7	the	the	DET
ftr-328	786	8	importance	importance	NOUN
ftr-328	786	9	of	of	ADP
ftr-328	786	10	the	the	DET
ftr-328	786	11	tax	tax	NOUN
ftr-328	786	12	knowledge	knowledge	NOUN
ftr-328	786	13	one	one	NUM
ftr-328	786	14	gains	gain	NOUN
ftr-328	786	15	only	only	ADV
ftr-328	786	16	by	by	ADP
ftr-328	786	17	“	"	PUNCT
ftr-328	786	18	experience	experience	NOUN
ftr-328	786	19	.	.	PUNCT
ftr-328	787	1	”255	”255	DET
ftr-328	787	2	the	the	DET
ftr-328	787	3	tax	tax	NOUN
ftr-328	787	4	lawyer	lawyer	NOUN
ftr-328	787	5	learns	learn	VERB
ftr-328	787	6	“	"	PUNCT
ftr-328	787	7	the	the	DET
ftr-328	787	8	workings	working	NOUN
ftr-328	787	9	of	of	ADP
ftr-328	787	10	the	the	DET
ftr-328	787	11	bureau	bureau	NOUN
ftr-328	787	12	”	"	PUNCT
ftr-328	787	13	by	by	ADP
ftr-328	787	14	experience.256	experience.256	NUM
ftr-328	787	15	the	the	DET
ftr-328	787	16	tax	tax	NOUN
ftr-328	787	17	lawyer	lawyer	NOUN
ftr-328	787	18	develops	develop	VERB
ftr-328	787	19	a	a	DET
ftr-328	787	20	reliable	reliable	ADJ
ftr-328	787	21	predictive	predictive	ADJ
ftr-328	787	22	intuition	intuition	NOUN
ftr-328	787	23	as	as	SCONJ
ftr-328	787	24	to	to	ADP
ftr-328	787	25	“	"	PUNCT
ftr-328	787	26	a	a	DET
ftr-328	787	27	tax	tax	NOUN
ftr-328	787	28	official	official	NOUN
ftr-328	787	29	’s	’s	PART
ftr-328	787	30	reaction	reaction	NOUN
ftr-328	787	31	”	"	PUNCT
ftr-328	787	32	by	by	ADP
ftr-328	787	33	experience.257	experience.257	NOUN
ftr-328	787	34	the	the	DET
ftr-328	787	35	tax	tax	NOUN
ftr-328	787	36	lawyer	lawyer	NOUN
ftr-328	787	37	acquires	acquire	VERB
ftr-328	787	38	a	a	DET
ftr-328	787	39	reliable	reliable	ADJ
ftr-328	787	40	clairvoyance	clairvoyance	NOUN
ftr-328	787	41	in	in	ADP
ftr-328	787	42	his	his	PRON
ftr-328	787	43	“	"	PUNCT
ftr-328	787	44	guesswork	guesswork	NOUN
ftr-328	787	45	as	as	ADP
ftr-328	787	46	to	to	ADP
ftr-328	787	47	long	long	ADJ
ftr-328	787	48	term	term	NOUN
ftr-328	787	49	‘	'	PUNCT
ftr-328	787	50	trends	trend	NOUN
ftr-328	787	51	’	'	PUNCT
ftr-328	787	52	”	"	PUNCT
ftr-328	787	53	by	by	ADP
ftr-328	787	54	experience.258	experience.258	NOUN
ftr-328	787	55	and	and	CCONJ
ftr-328	787	56	it	it	PRON
ftr-328	787	57	is	be	AUX
ftr-328	787	58	only	only	ADV
ftr-328	787	59	by	by	ADP
ftr-328	787	60	experience	experience	NOUN
ftr-328	787	61	the	the	DET
ftr-328	787	62	tax	tax	NOUN
ftr-328	787	63	lawyer	lawyer	NOUN
ftr-328	787	64	learns	learn	VERB
ftr-328	787	65	to	to	PART
ftr-328	787	66	recognize	recognize	VERB
ftr-328	787	67	“	"	PUNCT
ftr-328	787	68	patterns	pattern	NOUN
ftr-328	787	69	in	in	ADP
ftr-328	787	70	tax	tax	NOUN
ftr-328	787	71	problems	problem	NOUN
ftr-328	787	72	and	and	CCONJ
ftr-328	787	73	solutions	solution	NOUN
ftr-328	787	74	.	.	PUNCT
ftr-328	787	75	”259	”259	NOUN
ftr-328	787	76	professor	professor	PROPN
ftr-328	787	77	harry	harry	PROPN
ftr-328	787	78	j.	j.	PROPN
ftr-328	787	79	rudick	rudick	PROPN
ftr-328	787	80	addressed	address	VERB
ftr-328	787	81	the	the	DET
ftr-328	787	82	symposium	symposium	NOUN
ftr-328	787	83	on	on	ADP
ftr-328	787	84	the	the	DET
ftr-328	787	85	skills	skill	NOUN
ftr-328	787	86	necessary	necessary	ADJ
ftr-328	787	87	for	for	ADP
ftr-328	787	88	being	be	AUX
ftr-328	787	89	a	a	DET
ftr-328	787	90	successful	successful	ADJ
ftr-328	787	91	tax	tax	NOUN
ftr-328	787	92	lawyer	lawyer	NOUN
ftr-328	787	93	.	.	PUNCT
ftr-328	788	1	he	he	PRON
ftr-328	788	2	thought	think	VERB
ftr-328	788	3	these	these	DET
ftr-328	788	4	skills	skill	NOUN
ftr-328	788	5	were	be	AUX
ftr-328	788	6	“	"	PUNCT
ftr-328	788	7	pretty	pretty	ADV
ftr-328	788	8	much	much	ADV
ftr-328	788	9	the	the	DET
ftr-328	788	10	same	same	ADJ
ftr-328	788	11	as	as	ADP
ftr-328	788	12	the	the	DET
ftr-328	788	13	skills	skill	NOUN
ftr-328	788	14	required	require	VERB
ftr-328	788	15	for	for	ADP
ftr-328	788	16	success	success	NOUN
ftr-328	788	17	in	in	ADP
ftr-328	788	18	the	the	DET
ftr-328	788	19	practice	practice	NOUN
ftr-328	788	20	of	of	ADP
ftr-328	788	21	other	other	ADJ
ftr-328	788	22	fields	field	NOUN
ftr-328	788	23	.	.	PUNCT
ftr-328	788	24	.	.	PUNCT
ftr-328	788	25	.	.	PUNCT
ftr-328	789	1	.”260	.”260	PUNCT
ftr-328	790	1	some	some	PRON
ftr-328	790	2	of	of	ADP
ftr-328	790	3	these	these	DET
ftr-328	790	4	skills	skill	NOUN
ftr-328	790	5	,	,	PUNCT
ftr-328	790	6	he	he	PRON
ftr-328	790	7	argued	argue	VERB
ftr-328	790	8	,	,	PUNCT
ftr-328	790	9	could	could	AUX
ftr-328	790	10	“	"	PUNCT
ftr-328	790	11	only	only	ADV
ftr-328	790	12	be	be	AUX
ftr-328	790	13	acquired	acquire	VERB
ftr-328	790	14	by	by	ADP
ftr-328	790	15	experience	experience	NOUN
ftr-328	790	16	,	,	PUNCT
ftr-328	790	17	”	"	PUNCT
ftr-328	790	18	however	however	ADV
ftr-328	790	19	,	,	PUNCT
ftr-328	790	20	he	he	PRON
ftr-328	790	21	added	add	VERB
ftr-328	790	22	that	that	SCONJ
ftr-328	790	23	others	other	NOUN
ftr-328	790	24	“	"	PUNCT
ftr-328	790	25	are	be	AUX
ftr-328	790	26	inherent	inherent	ADJ
ftr-328	790	27	”	"	PUNCT
ftr-328	790	28	and	and	CCONJ
ftr-328	790	29	“	"	PUNCT
ftr-328	790	30	[	[	X
ftr-328	790	31	t]he	t]he	ADV
ftr-328	790	32	latter	latter	ADJ
ftr-328	790	33	may	may	AUX
ftr-328	790	34	be	be	AUX
ftr-328	790	35	nurtured	nurture	VERB
ftr-328	790	36	and	and	CCONJ
ftr-328	790	37	developed	developed	ADJ
ftr-328	790	38	but	but	CCONJ
ftr-328	790	39	unlike	unlike	ADP
ftr-328	790	40	cultured	cultured	ADJ
ftr-328	790	41	pearls	pearl	NOUN
ftr-328	790	42	,	,	PUNCT
ftr-328	790	43	their	their	PRON
ftr-328	790	44	seeds	seed	NOUN
ftr-328	790	45	can	can	AUX
ftr-328	790	46	not	not	PART
ftr-328	790	47	be	be	AUX
ftr-328	790	48	implanted	implant	VERB
ftr-328	790	49	.	.	PUNCT
ftr-328	790	50	”261	”261	PROPN
ftr-328	791	1	whether	whether	SCONJ
ftr-328	791	2	acquired	acquire	VERB
ftr-328	791	3	by	by	ADP
ftr-328	791	4	experience	experience	NOUN
ftr-328	791	5	or	or	CCONJ
ftr-328	791	6	birth	birth	NOUN
ftr-328	791	7	,	,	PUNCT
ftr-328	791	8	he	he	PRON
ftr-328	791	9	believed	believe	VERB
ftr-328	791	10	that	that	SCONJ
ftr-328	791	11	“	"	PUNCT
ftr-328	791	12	the	the	DET
ftr-328	791	13	great	great	ADJ
ftr-328	791	14	majority	majority	NOUN
ftr-328	791	15	of	of	ADP
ftr-328	791	16	the	the	DET
ftr-328	791	17	tax	tax	NOUN
ftr-328	791	18	practitioners	practitioner	NOUN
ftr-328	791	19	who	who	PRON
ftr-328	791	20	have	have	AUX
ftr-328	791	21	achieved	achieve	VERB
ftr-328	791	22	success	success	NOUN
ftr-328	791	23	”	"	PUNCT
ftr-328	791	24	have	have	VERB
ftr-328	791	25	,	,	PUNCT
ftr-328	791	26	“	"	PUNCT
ftr-328	791	27	in	in	ADP
ftr-328	791	28	significant	significant	ADJ
ftr-328	791	29	measure	measure	NOUN
ftr-328	791	30	,	,	PUNCT
ftr-328	791	31	”	"	PUNCT
ftr-328	791	32	the	the	DET
ftr-328	791	33	skills	skill	NOUN
ftr-328	791	34	identified.262	identified.262	PROPN
ftr-328	791	35	professor	professor	NOUN
ftr-328	791	36	rudick	rudick	PROPN
ftr-328	791	37	’s	’s	PART
ftr-328	791	38	list	list	NOUN
ftr-328	791	39	of	of	ADP
ftr-328	791	40	skills	skill	NOUN
ftr-328	791	41	was	be	AUX
ftr-328	791	42	varied	varied	ADJ
ftr-328	791	43	.	.	PUNCT
ftr-328	792	1	he	he	PRON
ftr-328	792	2	considered	consider	VERB
ftr-328	792	3	a	a	DET
ftr-328	792	4	“	"	PUNCT
ftr-328	792	5	good	good	ADJ
ftr-328	792	6	memory	memory	NOUN
ftr-328	792	7	”	"	PUNCT
ftr-328	792	8	as	as	ADP
ftr-328	792	9	among	among	ADP
ftr-328	792	10	the	the	DET
ftr-328	792	11	most	most	ADV
ftr-328	792	12	indispensible	indispensible	ADJ
ftr-328	792	13	skills	skill	NOUN
ftr-328	792	14	for	for	ADP
ftr-328	792	15	a	a	DET
ftr-328	792	16	successful	successful	ADJ
ftr-328	792	17	tax	tax	NOUN
ftr-328	792	18	lawyer.263	lawyer.263	NOUN
ftr-328	792	19	for	for	ADP
ftr-328	792	20	example	example	NOUN
ftr-328	792	21	,	,	PUNCT
ftr-328	792	22	“	"	PUNCT
ftr-328	792	23	when	when	SCONJ
ftr-328	792	24	a	a	DET
ftr-328	792	25	client	client	NOUN
ftr-328	792	26	telephones	telephone	NOUN
ftr-328	792	27	and	and	CCONJ
ftr-328	792	28	wants	want	VERB
ftr-328	792	29	the	the	DET
ftr-328	792	30	answer	answer	NOUN
ftr-328	792	31	to	to	ADP
ftr-328	792	32	an	an	DET
ftr-328	792	33	answerable	answerable	ADJ
ftr-328	792	34	question	question	NOUN
ftr-328	792	35	,	,	PUNCT
ftr-328	792	36	”	"	PUNCT
ftr-328	792	37	since	since	SCONJ
ftr-328	792	38	“	"	PUNCT
ftr-328	792	39	[	[	X
ftr-328	792	40	i]n	i]n	VERB
ftr-328	792	41	the	the	DET
ftr-328	792	42	vast	vast	ADJ
ftr-328	792	43	majority	majority	NOUN
ftr-328	792	44	of	of	ADP
ftr-328	792	45	cases	case	NOUN
ftr-328	792	46	the	the	DET
ftr-328	792	47	question	question	NOUN
ftr-328	792	48	is	be	AUX
ftr-328	792	49	one	one	NUM
ftr-328	792	50	which	which	PRON
ftr-328	792	51	the	the	DET
ftr-328	792	52	practitioner	practitioner	NOUN
ftr-328	792	53	has	have	AUX
ftr-328	792	54	looked	look	VERB
ftr-328	792	55	up	up	ADP
ftr-328	792	56	before	before	ADV
ftr-328	792	57	,	,	PUNCT
ftr-328	792	58	”	"	PUNCT
ftr-328	792	59	the	the	DET
ftr-328	792	60	quality	quality	NOUN
ftr-328	792	61	of	of	ADP
ftr-328	792	62	the	the	DET
ftr-328	792	63	practitioner	practitioner	NOUN
ftr-328	792	64	’s	’s	PART
ftr-328	792	65	memory	memory	NOUN
ftr-328	792	66	can	can	AUX
ftr-328	792	67	save	save	VERB
ftr-328	792	68	the	the	DET
ftr-328	792	69	client	client	NOUN
ftr-328	792	70	“	"	PUNCT
ftr-328	792	71	time	time	NOUN
ftr-328	792	72	and	and	CCONJ
ftr-328	792	73	expense	expense	NOUN
ftr-328	792	74	.	.	PUNCT
ftr-328	793	1	”264	”264	PUNCT
ftr-328	793	2	of	of	ADP
ftr-328	793	3	course	course	NOUN
ftr-328	793	4	,	,	PUNCT
ftr-328	793	5	253	253	NUM
ftr-328	793	6	.	.	PUNCT
ftr-328	794	1	i	i	PRON
ftr-328	794	2	d.	d.	PROPN
ftr-328	794	3	at	at	ADP
ftr-328	794	4	2	2	NUM
ftr-328	794	5	.	.	NUM
ftr-328	794	6	254	254	NUM
ftr-328	794	7	.	.	PUNCT
ftr-328	795	1	i	i	PRON
ftr-328	795	2	d.	d.	PROPN
ftr-328	795	3	at	at	ADP
ftr-328	795	4	4	4	NUM
ftr-328	795	5	.	.	NUM
ftr-328	795	6	255	255	NUM
ftr-328	795	7	.	.	PUNCT
ftr-328	796	1	cahn	cahn	NOUN
ftr-328	796	2	et	et	PROPN
ftr-328	797	1	al	al	PROPN
ftr-328	797	2	.	.	PROPN
ftr-328	797	3	,	,	PUNCT
ftr-328	797	4	successful	successful	ADJ
ftr-328	797	5	tax	tax	NOUN
ftr-328	797	6	lawyer	lawyer	NOUN
ftr-328	797	7	,	,	PUNCT
ftr-328	797	8	supra	supra	PROPN
ftr-328	797	9	note	note	PROPN
ftr-328	797	10	26	26	NUM
ftr-328	797	11	,	,	PUNCT
ftr-328	797	12	at	at	ADP
ftr-328	797	13	2	2	NUM
ftr-328	797	14	(	(	PUNCT
ftr-328	797	15	statements	statement	NOUN
ftr-328	797	16	by	by	ADP
ftr-328	797	17	mark	mark	PROPN
ftr-328	797	18	h.	h.	PROPN
ftr-328	797	19	johnson	johnson	PROPN
ftr-328	797	20	)	)	PUNCT
ftr-328	797	21	.	.	PUNCT
ftr-328	798	1	256	256	NUM
ftr-328	798	2	.	.	PUNCT
ftr-328	799	1	i	i	PRON
ftr-328	799	2	d.	d.	PROPN
ftr-328	799	3	257	257	NUM
ftr-328	799	4	.	.	PUNCT
ftr-328	800	1	i	i	PRON
ftr-328	800	2	d.	d.	PROPN
ftr-328	800	3	258	258	NUM
ftr-328	800	4	.	.	PUNCT
ftr-328	801	1	i	i	PRON
ftr-328	801	2	d.	d.	PROPN
ftr-328	801	3	259	259	NUM
ftr-328	801	4	.	.	PUNCT
ftr-328	802	1	i	i	PRON
ftr-328	802	2	d.	d.	PROPN
ftr-328	802	3	260	260	NUM
ftr-328	802	4	.	.	PUNCT
ftr-328	803	1	cahn	cahn	NOUN
ftr-328	803	2	et	et	PROPN
ftr-328	804	1	al	al	PROPN
ftr-328	804	2	.	.	PROPN
ftr-328	804	3	,	,	PUNCT
ftr-328	804	4	successful	successful	ADJ
ftr-328	804	5	tax	tax	NOUN
ftr-328	804	6	lawyer	lawyer	NOUN
ftr-328	804	7	,	,	PUNCT
ftr-328	804	8	supra	supra	PROPN
ftr-328	804	9	note	note	PROPN
ftr-328	804	10	26	26	NUM
ftr-328	804	11	,	,	PUNCT
ftr-328	804	12	at	at	ADP
ftr-328	804	13	5	5	NUM
ftr-328	804	14	(	(	PUNCT
ftr-328	804	15	statements	statement	NOUN
ftr-328	804	16	by	by	ADP
ftr-328	804	17	harry	harry	PROPN
ftr-328	804	18	j.	j.	PROPN
ftr-328	804	19	rudick	rudick	PROPN
ftr-328	804	20	)	)	PUNCT
ftr-328	804	21	.	.	PUNCT
ftr-328	805	1	261	261	NUM
ftr-328	805	2	.	.	PUNCT
ftr-328	806	1	i	i	PRON
ftr-328	806	2	d.	d.	PROPN
ftr-328	806	3	at	at	ADP
ftr-328	806	4	6	6	NUM
ftr-328	806	5	.	.	PUNCT
ftr-328	806	6	262	262	NUM
ftr-328	806	7	.	.	PUNCT
ftr-328	807	1	i	i	PRON
ftr-328	807	2	d.	d.	PROPN
ftr-328	807	3	at	at	ADP
ftr-328	807	4	8	8	NUM
ftr-328	807	5	.	.	PUNCT
ftr-328	807	6	263	263	NUM
ftr-328	807	7	.	.	PUNCT
ftr-328	808	1	i	i	PRON
ftr-328	808	2	d.	d.	PROPN
ftr-328	808	3	at	at	ADP
ftr-328	808	4	6	6	NUM
ftr-328	808	5	.	.	NOUN
ftr-328	808	6	264	264	NUM
ftr-328	808	7	.	.	PUNCT
ftr-328	809	1	i	i	PRON
ftr-328	809	2	d.	d.	PROPN
ftr-328	809	3	2012	2012	NUM
ftr-328	809	4	]	]	PUNCT
ftr-328	809	5	legal	legal	ADJ
ftr-328	809	6	ethics	ethic	NOUN
ftr-328	809	7	and	and	CCONJ
ftr-328	809	8	federal	federal	ADJ
ftr-328	809	9	taxes	taxis	NOUN
ftr-328	809	10	35	35	NUM
ftr-328	809	11	not	not	PART
ftr-328	809	12	every	every	DET
ftr-328	809	13	tax	tax	NOUN
ftr-328	809	14	question	question	NOUN
ftr-328	809	15	is	be	AUX
ftr-328	809	16	readily	readily	ADV
ftr-328	809	17	answerable	answerable	ADJ
ftr-328	809	18	,	,	PUNCT
ftr-328	809	19	but	but	CCONJ
ftr-328	809	20	if	if	SCONJ
ftr-328	809	21	it	it	PRON
ftr-328	809	22	is	be	AUX
ftr-328	809	23	,	,	PUNCT
ftr-328	809	24	memory	memory	NOUN
ftr-328	809	25	likely	likely	ADV
ftr-328	809	26	will	will	AUX
ftr-328	809	27	be	be	AUX
ftr-328	809	28	the	the	DET
ftr-328	809	29	resource	resource	NOUN
ftr-328	809	30	that	that	PRON
ftr-328	809	31	provides	provide	VERB
ftr-328	809	32	the	the	DET
ftr-328	809	33	answer	answer	NOUN
ftr-328	809	34	.	.	PUNCT
ftr-328	810	1	along	along	ADP
ftr-328	810	2	with	with	ADP
ftr-328	810	3	a	a	DET
ftr-328	810	4	good	good	ADJ
ftr-328	810	5	memory	memory	NOUN
ftr-328	810	6	,	,	PUNCT
ftr-328	810	7	a	a	DET
ftr-328	810	8	successful	successful	ADJ
ftr-328	810	9	tax	tax	NOUN
ftr-328	810	10	lawyer	lawyer	NOUN
ftr-328	810	11	needs	need	VERB
ftr-328	810	12	to	to	PART
ftr-328	810	13	be	be	AUX
ftr-328	810	14	able	able	ADJ
ftr-328	810	15	to	to	PART
ftr-328	810	16	write	write	VERB
ftr-328	810	17	well	well	ADV
ftr-328	810	18	and	and	CCONJ
ftr-328	810	19	speak	speak	VERB
ftr-328	810	20	well	well	ADV
ftr-328	810	21	,	,	PUNCT
ftr-328	810	22	being	be	AUX
ftr-328	810	23	careful	careful	ADJ
ftr-328	810	24	to	to	PART
ftr-328	810	25	avoid	avoid	VERB
ftr-328	810	26	“	"	PUNCT
ftr-328	810	27	verbosity	verbosity	NOUN
ftr-328	810	28	and	and	CCONJ
ftr-328	810	29	pomposity	pomposity	NOUN
ftr-328	810	30	.	.	PUNCT
ftr-328	811	1	”265	”265	VERB
ftr-328	811	2	the	the	DET
ftr-328	811	3	successful	successful	ADJ
ftr-328	811	4	tax	tax	NOUN
ftr-328	811	5	lawyer	lawyer	NOUN
ftr-328	811	6	also	also	ADV
ftr-328	811	7	needs	need	VERB
ftr-328	811	8	the	the	DET
ftr-328	811	9	ability	ability	NOUN
ftr-328	811	10	to	to	PART
ftr-328	811	11	administer	administer	VERB
ftr-328	811	12	the	the	DET
ftr-328	811	13	law	law	NOUN
ftr-328	811	14	office	office	NOUN
ftr-328	811	15	:	:	PUNCT
ftr-328	811	16	“	"	PUNCT
ftr-328	811	17	to	to	PART
ftr-328	811	18	select	select	VERB
ftr-328	811	19	and	and	CCONJ
ftr-328	811	20	train	train	NOUN
ftr-328	811	21	assistants	assistant	NOUN
ftr-328	811	22	,	,	PUNCT
ftr-328	811	23	delegate	delegate	NOUN
ftr-328	811	24	work	work	NOUN
ftr-328	811	25	to	to	ADP
ftr-328	811	26	them	they	PRON
ftr-328	811	27	,	,	PUNCT
ftr-328	811	28	and	and	CCONJ
ftr-328	811	29	appraise	appraise	VERB
ftr-328	811	30	that	that	DET
ftr-328	811	31	work	work	NOUN
ftr-328	811	32	.	.	PUNCT
ftr-328	812	1	”266	”266	VERB
ftr-328	812	2	the	the	DET
ftr-328	812	3	tax	tax	NOUN
ftr-328	812	4	lawyer	lawyer	NOUN
ftr-328	812	5	who	who	PRON
ftr-328	812	6	tries	try	VERB
ftr-328	812	7	to	to	PART
ftr-328	812	8	do	do	VERB
ftr-328	812	9	it	it	PRON
ftr-328	812	10	all	all	PRON
ftr-328	812	11	himself	himself	PRON
ftr-328	812	12	eventually	eventually	ADV
ftr-328	812	13	suffers	suffer	VERB
ftr-328	812	14	professionally	professionally	ADV
ftr-328	812	15	,	,	PUNCT
ftr-328	812	16	and	and	CCONJ
ftr-328	812	17	his	his	PRON
ftr-328	812	18	“	"	PUNCT
ftr-328	812	19	usefulness	usefulness	NOUN
ftr-328	812	20	to	to	ADP
ftr-328	812	21	business	business	NOUN
ftr-328	812	22	world	world	NOUN
ftr-328	812	23	and	and	CCONJ
ftr-328	812	24	the	the	DET
ftr-328	812	25	bar	bar	NOUN
ftr-328	812	26	are	be	AUX
ftr-328	812	27	circumscribed	circumscribed	ADJ
ftr-328	812	28	.	.	PUNCT
ftr-328	812	29	”267	”267	ADV
ftr-328	812	30	finally	finally	ADV
ftr-328	812	31	,	,	PUNCT
ftr-328	812	32	the	the	DET
ftr-328	812	33	successful	successful	ADJ
ftr-328	812	34	tax	tax	NOUN
ftr-328	812	35	lawyer	lawyer	NOUN
ftr-328	812	36	must	must	AUX
ftr-328	812	37	also	also	ADV
ftr-328	812	38	have	have	VERB
ftr-328	812	39	good	good	ADJ
ftr-328	812	40	judgment	judgment	NOUN
ftr-328	812	41	and	and	CCONJ
ftr-328	812	42	be	be	AUX
ftr-328	812	43	decisive.268	decisive.268	PROPN
ftr-328	812	44	good	good	ADJ
ftr-328	812	45	judgment	judgment	NOUN
ftr-328	812	46	,	,	PUNCT
ftr-328	812	47	being	be	AUX
ftr-328	812	48	“	"	PUNCT
ftr-328	812	49	a	a	DET
ftr-328	812	50	compound	compound	NOUN
ftr-328	812	51	of	of	ADP
ftr-328	812	52	experience	experience	NOUN
ftr-328	812	53	,	,	PUNCT
ftr-328	812	54	knowledge	knowledge	NOUN
ftr-328	812	55	,	,	PUNCT
ftr-328	812	56	and	and	CCONJ
ftr-328	812	57	talent	talent	NOUN
ftr-328	812	58	,	,	PUNCT
ftr-328	812	59	”	"	PUNCT
ftr-328	812	60	is	be	AUX
ftr-328	812	61	[	[	X
ftr-328	812	62	t]he	t]he	ADJ
ftr-328	812	63	ability	ability	NOUN
ftr-328	812	64	to	to	PART
ftr-328	812	65	look	look	VERB
ftr-328	812	66	at	at	ADP
ftr-328	812	67	a	a	DET
ftr-328	812	68	case	case	NOUN
ftr-328	812	69	“	"	PUNCT
ftr-328	812	70	in	in	ADP
ftr-328	812	71	the	the	DET
ftr-328	812	72	round	round	NOUN
ftr-328	812	73	”	"	PUNCT
ftr-328	812	74	and	and	CCONJ
ftr-328	812	75	not	not	PART
ftr-328	812	76	merely	merely	ADV
ftr-328	812	77	from	from	ADP
ftr-328	812	78	a	a	DET
ftr-328	812	79	single	single	ADJ
ftr-328	812	80	viewpoint	viewpoint	NOUN
ftr-328	812	81	;	;	PUNCT
ftr-328	812	82	to	to	PART
ftr-328	812	83	approach	approach	VERB
ftr-328	812	84	a	a	DET
ftr-328	812	85	problem	problem	NOUN
ftr-328	812	86	objectively	objectively	ADV
ftr-328	812	87	and	and	CCONJ
ftr-328	812	88	without	without	ADP
ftr-328	812	89	bias	bias	NOUN
ftr-328	812	90	;	;	PUNCT
ftr-328	812	91	to	to	PART
ftr-328	812	92	evaluate	evaluate	VERB
ftr-328	812	93	the	the	DET
ftr-328	812	94	importance	importance	NOUN
ftr-328	812	95	of	of	ADP
ftr-328	812	96	the	the	DET
ftr-328	812	97	separate	separate	ADJ
ftr-328	812	98	issues	issue	NOUN
ftr-328	812	99	of	of	ADP
ftr-328	812	100	a	a	DET
ftr-328	812	101	case	case	NOUN
ftr-328	812	102	in	in	ADP
ftr-328	812	103	relation	relation	NOUN
ftr-328	812	104	to	to	ADP
ftr-328	812	105	the	the	DET
ftr-328	812	106	entire	entire	ADJ
ftr-328	812	107	case	case	NOUN
ftr-328	812	108	;	;	PUNCT
ftr-328	812	109	to	to	PART
ftr-328	812	110	weigh	weigh	VERB
ftr-328	812	111	the	the	DET
ftr-328	812	112	chances	chance	NOUN
ftr-328	812	113	of	of	ADP
ftr-328	812	114	success	success	NOUN
ftr-328	812	115	in	in	ADP
ftr-328	812	116	litigation	litigation	NOUN
ftr-328	812	117	;	;	PUNCT
ftr-328	812	118	and	and	CCONJ
ftr-328	812	119	to	to	PART
ftr-328	812	120	foresee	foresee	VERB
ftr-328	812	121	the	the	DET
ftr-328	812	122	probable	probable	ADJ
ftr-328	812	123	consequences	consequence	NOUN
ftr-328	812	124	of	of	ADP
ftr-328	812	125	success	success	NOUN
ftr-328	812	126	or	or	CCONJ
ftr-328	812	127	failure	failure	NOUN
ftr-328	812	128	in	in	ADP
ftr-328	812	129	relation	relation	NOUN
ftr-328	812	130	to	to	ADP
ftr-328	812	131	the	the	DET
ftr-328	812	132	whole	whole	ADJ
ftr-328	812	133	enterprise	enterprise	NOUN
ftr-328	812	134	.	.	PUNCT
ftr-328	812	135	.	.	PUNCT
ftr-328	812	136	.	.	PUNCT
ftr-328	812	137	.	.	PUNCT
ftr-328	813	1	judgment	judgment	NOUN
ftr-328	813	2	includes	include	VERB
ftr-328	813	3	knowing	know	VERB
ftr-328	813	4	when	when	SCONJ
ftr-328	813	5	to	to	PART
ftr-328	813	6	listen	listen	VERB
ftr-328	813	7	,	,	PUNCT
ftr-328	813	8	when	when	SCONJ
ftr-328	813	9	to	to	PART
ftr-328	813	10	argue	argue	VERB
ftr-328	813	11	,	,	PUNCT
ftr-328	813	12	and	and	CCONJ
ftr-328	813	13	when	when	SCONJ
ftr-328	813	14	to	to	PART
ftr-328	813	15	stop	stop	VERB
ftr-328	813	16	listening	listen	VERB
ftr-328	813	17	and	and	CCONJ
ftr-328	813	18	arguing	argue	VERB
ftr-328	813	19	.	.	PUNCT
ftr-328	814	1	it	it	PRON
ftr-328	814	2	includes	include	VERB
ftr-328	814	3	an	an	DET
ftr-328	814	4	ability	ability	NOUN
ftr-328	814	5	to	to	PART
ftr-328	814	6	change	change	VERB
ftr-328	814	7	one	one	NUM
ftr-328	814	8	’s	’s	PART
ftr-328	814	9	mind	mind	NOUN
ftr-328	814	10	.	.	PUNCT
ftr-328	814	11	.	.	PUNCT
ftr-328	814	12	.	.	PUNCT
ftr-328	815	1	.269	.269	NUM
ftr-328	815	2	when	when	SCONJ
ftr-328	815	3	it	it	PRON
ftr-328	815	4	comes	come	VERB
ftr-328	815	5	time	time	NOUN
ftr-328	815	6	to	to	PART
ftr-328	815	7	make	make	VERB
ftr-328	815	8	a	a	DET
ftr-328	815	9	judgment	judgment	NOUN
ftr-328	815	10	,	,	PUNCT
ftr-328	815	11	the	the	DET
ftr-328	815	12	tax	tax	NOUN
ftr-328	815	13	lawyer	lawyer	NOUN
ftr-328	815	14	must	must	AUX
ftr-328	815	15	do	do	VERB
ftr-328	815	16	so	so	ADV
ftr-328	815	17	decisively	decisively	ADV
ftr-328	815	18	rather	rather	ADV
ftr-328	815	19	than	than	ADP
ftr-328	815	20	in	in	ADP
ftr-328	815	21	an	an	DET
ftr-328	815	22	“	"	PUNCT
ftr-328	815	23	equivocal	equivocal	ADJ
ftr-328	815	24	or	or	CCONJ
ftr-328	815	25	wishy	wishy	ADJ
ftr-328	815	26	-	-	PUNCT
ftr-328	815	27	washy	washy	ADJ
ftr-328	815	28	”	"	PUNCT
ftr-328	815	29	way.270	way.270	NOUN
ftr-328	815	30	it	it	PRON
ftr-328	815	31	is	be	AUX
ftr-328	815	32	the	the	DET
ftr-328	815	33	“	"	PUNCT
ftr-328	815	34	problems	problem	NOUN
ftr-328	815	35	which	which	PRON
ftr-328	815	36	do	do	AUX
ftr-328	815	37	not	not	PART
ftr-328	815	38	permit	permit	VERB
ftr-328	815	39	.	.	PUNCT
ftr-328	815	40	.	.	PUNCT
ftr-328	815	41	.	.	PUNCT
ftr-328	816	1	categorical	categorical	ADJ
ftr-328	816	2	solution	solution	NOUN
ftr-328	816	3	”	"	PUNCT
ftr-328	816	4	that	that	PRON
ftr-328	816	5	are	be	AUX
ftr-328	816	6	most	most	ADV
ftr-328	816	7	likely	likely	ADJ
ftr-328	816	8	to	to	PART
ftr-328	816	9	be	be	AUX
ftr-328	816	10	submitted	submit	VERB
ftr-328	816	11	to	to	ADP
ftr-328	816	12	the	the	DET
ftr-328	816	13	successful	successful	ADJ
ftr-328	816	14	tax	tax	NOUN
ftr-328	816	15	lawyer	lawyer	NOUN
ftr-328	816	16	,	,	PUNCT
ftr-328	816	17	and	and	CCONJ
ftr-328	816	18	even	even	ADV
ftr-328	816	19	where	where	SCONJ
ftr-328	816	20	the	the	DET
ftr-328	816	21	“	"	PUNCT
ftr-328	816	22	suggested	suggest	VERB
ftr-328	816	23	answer	answer	NOUN
ftr-328	816	24	is	be	AUX
ftr-328	816	25	no	no	PRON
ftr-328	816	26	more	more	ADJ
ftr-328	816	27	than	than	ADP
ftr-328	816	28	an	an	DET
ftr-328	816	29	informed	informed	ADJ
ftr-328	816	30	guess	guess	NOUN
ftr-328	816	31	,	,	PUNCT
ftr-328	816	32	the	the	DET
ftr-328	816	33	practitioner	practitioner	NOUN
ftr-328	816	34	is	be	AUX
ftr-328	816	35	not	not	PART
ftr-328	816	36	excused	excuse	VERB
ftr-328	816	37	from	from	ADP
ftr-328	816	38	stating	state	VERB
ftr-328	816	39	his	his	PRON
ftr-328	816	40	position	position	NOUN
ftr-328	816	41	—	—	PUNCT
ftr-328	816	42	with	with	ADP
ftr-328	816	43	an	an	DET
ftr-328	816	44	appropriate	appropriate	ADJ
ftr-328	816	45	caveat	caveat	NOUN
ftr-328	816	46	,	,	PUNCT
ftr-328	816	47	of	of	ADP
ftr-328	816	48	course	course	NOUN
ftr-328	816	49	.	.	PUNCT
ftr-328	816	50	”271	”271	PROPN
ftr-328	817	1	265	265	NUM
ftr-328	817	2	.	.	PUNCT
ftr-328	818	1	cahn	cahn	PROPN
ftr-328	818	2	et	et	PROPN
ftr-328	819	1	al	al	PROPN
ftr-328	819	2	.	.	PROPN
ftr-328	819	3	,	,	PUNCT
ftr-328	819	4	successful	successful	ADJ
ftr-328	819	5	tax	tax	NOUN
ftr-328	819	6	lawyer	lawyer	NOUN
ftr-328	819	7	,	,	PUNCT
ftr-328	819	8	supra	supra	PROPN
ftr-328	819	9	note	note	PROPN
ftr-328	819	10	26	26	NUM
ftr-328	819	11	,	,	PUNCT
ftr-328	819	12	at	at	ADP
ftr-328	819	13	7	7	NUM
ftr-328	819	14	(	(	PUNCT
ftr-328	819	15	statements	statement	NOUN
ftr-328	819	16	by	by	ADP
ftr-328	819	17	harry	harry	PROPN
ftr-328	819	18	j.	j.	PROPN
ftr-328	819	19	rudick	rudick	PROPN
ftr-328	819	20	)	)	PUNCT
ftr-328	819	21	.	.	PUNCT
ftr-328	820	1	as	as	ADP
ftr-328	820	2	an	an	DET
ftr-328	820	3	aside	aside	NOUN
ftr-328	820	4	,	,	PUNCT
ftr-328	820	5	professor	professor	NOUN
ftr-328	820	6	rudick	rudick	NOUN
ftr-328	820	7	notes	note	NOUN
ftr-328	820	8	that	that	SCONJ
ftr-328	820	9	“	"	PUNCT
ftr-328	820	10	the	the	DET
ftr-328	820	11	lower	low	ADJ
ftr-328	820	12	schools	school	NOUN
ftr-328	820	13	”	"	PUNCT
ftr-328	820	14	ought	ought	AUX
ftr-328	820	15	to	to	PART
ftr-328	820	16	work	work	VERB
ftr-328	820	17	harder	hard	ADV
ftr-328	820	18	to	to	PART
ftr-328	820	19	remedy	remedy	VERB
ftr-328	820	20	writing	write	VERB
ftr-328	820	21	defects	defect	NOUN
ftr-328	820	22	in	in	ADP
ftr-328	820	23	their	their	PRON
ftr-328	820	24	students	student	NOUN
ftr-328	820	25	,	,	PUNCT
ftr-328	820	26	as	as	SCONJ
ftr-328	820	27	his	his	PRON
ftr-328	820	28	law	law	NOUN
ftr-328	820	29	students	student	NOUN
ftr-328	820	30	were	be	AUX
ftr-328	820	31	making	make	VERB
ftr-328	820	32	“	"	PUNCT
ftr-328	820	33	[	[	X
ftr-328	820	34	m]istakes	m]istake	NOUN
ftr-328	820	35	in	in	ADP
ftr-328	820	36	grammar	grammar	NOUN
ftr-328	820	37	and	and	CCONJ
ftr-328	820	38	spelling	spelling	NOUN
ftr-328	820	39	”	"	PUNCT
ftr-328	820	40	and	and	CCONJ
ftr-328	820	41	sentence	sentence	NOUN
ftr-328	820	42	structure	structure	NOUN
ftr-328	820	43	in	in	ADP
ftr-328	820	44	their	their	PRON
ftr-328	820	45	“	"	PUNCT
ftr-328	820	46	examination	examination	NOUN
ftr-328	820	47	papers	paper	NOUN
ftr-328	820	48	.	.	PUNCT
ftr-328	820	49	”	"	PUNCT
ftr-328	821	1	i	i	PRON
ftr-328	821	2	d.	d.	PROPN
ftr-328	821	3	given	give	VERB
ftr-328	821	4	the	the	DET
ftr-328	821	5	regularity	regularity	NOUN
ftr-328	821	6	with	with	ADP
ftr-328	821	7	which	which	PRON
ftr-328	821	8	this	this	DET
ftr-328	821	9	complaint	complaint	NOUN
ftr-328	821	10	is	be	AUX
ftr-328	821	11	heard	hear	VERB
ftr-328	821	12	among	among	ADP
ftr-328	821	13	law	law	NOUN
ftr-328	821	14	professors	professor	NOUN
ftr-328	821	15	today	today	NOUN
ftr-328	821	16	,	,	PUNCT
ftr-328	821	17	there	there	PRON
ftr-328	821	18	is	be	VERB
ftr-328	821	19	some	some	DET
ftr-328	821	20	odd	odd	ADJ
ftr-328	821	21	comfort	comfort	NOUN
ftr-328	821	22	in	in	ADP
ftr-328	821	23	his	his	PRON
ftr-328	821	24	expression	expression	NOUN
ftr-328	821	25	of	of	ADP
ftr-328	821	26	concern	concern	NOUN
ftr-328	821	27	,	,	PUNCT
ftr-328	821	28	even	even	ADV
ftr-328	821	29	though	though	SCONJ
ftr-328	821	30	i	i	PRON
ftr-328	821	31	fear	fear	VERB
ftr-328	821	32	he	he	PRON
ftr-328	821	33	would	would	AUX
ftr-328	821	34	indict	indict	VERB
ftr-328	821	35	my	my	PRON
ftr-328	821	36	own	own	ADJ
ftr-328	821	37	lower	low	ADJ
ftr-328	821	38	schools	school	NOUN
ftr-328	821	39	.	.	PUNCT
ftr-328	822	1	266	266	NUM
ftr-328	822	2	.	.	PUNCT
ftr-328	823	1	i	i	PRON
ftr-328	823	2	d.	d.	PROPN
ftr-328	823	3	at	at	ADP
ftr-328	823	4	8	8	NUM
ftr-328	823	5	.	.	PUNCT
ftr-328	824	1	267	267	NUM
ftr-328	824	2	.	.	PUNCT
ftr-328	825	1	i	i	PRON
ftr-328	825	2	d.	d.	PROPN
ftr-328	825	3	268	268	NUM
ftr-328	825	4	.	.	PUNCT
ftr-328	826	1	i	i	PRON
ftr-328	826	2	d.	d.	PROPN
ftr-328	826	3	at	at	ADP
ftr-328	826	4	7–8	7–8	PROPN
ftr-328	826	5	.	.	PROPN
ftr-328	826	6	269	269	NUM
ftr-328	826	7	.	.	PUNCT
ftr-328	827	1	i	i	PRON
ftr-328	827	2	d.	d.	PROPN
ftr-328	827	3	at	at	ADP
ftr-328	827	4	8	8	NUM
ftr-328	827	5	.	.	NUM
ftr-328	827	6	270	270	NUM
ftr-328	827	7	.	.	PUNCT
ftr-328	828	1	cahn	cahn	PROPN
ftr-328	828	2	et	et	PROPN
ftr-328	829	1	al	al	PROPN
ftr-328	829	2	.	.	PROPN
ftr-328	829	3	,	,	PUNCT
ftr-328	829	4	successful	successful	ADJ
ftr-328	829	5	tax	tax	NOUN
ftr-328	829	6	lawyer	lawyer	NOUN
ftr-328	829	7	,	,	PUNCT
ftr-328	829	8	supra	supra	PROPN
ftr-328	829	9	note	note	PROPN
ftr-328	829	10	26	26	NUM
ftr-328	829	11	,	,	PUNCT
ftr-328	829	12	at	at	ADP
ftr-328	829	13	7	7	NUM
ftr-328	829	14	(	(	PUNCT
ftr-328	829	15	statements	statement	NOUN
ftr-328	829	16	by	by	ADP
ftr-328	829	17	harry	harry	PROPN
ftr-328	829	18	j.	j.	PROPN
ftr-328	829	19	rudick	rudick	PROPN
ftr-328	829	20	)	)	PUNCT
ftr-328	829	21	.	.	PUNCT
ftr-328	830	1	271	271	NUM
ftr-328	830	2	.	.	PUNCT
ftr-328	831	1	i	i	PRON
ftr-328	831	2	d.	d.	PROPN
ftr-328	831	3	at	at	ADP
ftr-328	831	4	7	7	NUM
ftr-328	831	5	.	.	NUM
ftr-328	831	6	36	36	NUM
ftr-328	831	7	florida	florida	PROPN
ftr-328	831	8	tax	tax	NOUN
ftr-328	831	9	review	review	NOUN
ftr-328	832	1	[	[	X
ftr-328	832	2	vol	vol	NOUN
ftr-328	832	3	.	.	PUNCT
ftr-328	833	1	12:1	12:1	NUM
ftr-328	833	2	robert	robert	PROPN
ftr-328	833	3	n.	n.	PROPN
ftr-328	833	4	miller	miller	PROPN
ftr-328	833	5	addressed	address	VERB
ftr-328	833	6	the	the	DET
ftr-328	833	7	symposium	symposium	NOUN
ftr-328	833	8	on	on	ADP
ftr-328	833	9	“	"	PUNCT
ftr-328	833	10	the	the	DET
ftr-328	833	11	successful	successful	ADJ
ftr-328	833	12	tax	tax	NOUN
ftr-328	833	13	lawyer	lawyer	NOUN
ftr-328	833	14	’s	’s	PART
ftr-328	833	15	character	character	NOUN
ftr-328	833	16	and	and	CCONJ
ftr-328	833	17	personal	personal	ADJ
ftr-328	833	18	relationships	relationship	NOUN
ftr-328	833	19	.	.	PUNCT
ftr-328	834	1	”272	”272	PROPN
ftr-328	835	1	he	he	PRON
ftr-328	835	2	thought	think	VERB
ftr-328	835	3	a	a	DET
ftr-328	835	4	tax	tax	NOUN
ftr-328	835	5	lawyer	lawyer	NOUN
ftr-328	835	6	must	must	AUX
ftr-328	835	7	have	have	VERB
ftr-328	835	8	a	a	DET
ftr-328	835	9	“	"	PUNCT
ftr-328	835	10	youthful	youthful	ADJ
ftr-328	835	11	and	and	CCONJ
ftr-328	835	12	daring	daring	ADJ
ftr-328	835	13	spirit	spirit	NOUN
ftr-328	835	14	”	"	PUNCT
ftr-328	835	15	because	because	SCONJ
ftr-328	835	16	“	"	PUNCT
ftr-328	835	17	a	a	DET
ftr-328	835	18	peculiar	peculiar	ADJ
ftr-328	835	19	quality	quality	NOUN
ftr-328	835	20	of	of	ADP
ftr-328	835	21	tax	tax	NOUN
ftr-328	835	22	controversies	controversy	NOUN
ftr-328	835	23	is	be	AUX
ftr-328	835	24	that	that	SCONJ
ftr-328	835	25	each	each	DET
ftr-328	835	26	one	one	NOUN
ftr-328	835	27	is	be	AUX
ftr-328	835	28	likely	likely	ADJ
ftr-328	835	29	to	to	PART
ftr-328	835	30	present	present	VERB
ftr-328	835	31	at	at	ADP
ftr-328	835	32	least	least	ADJ
ftr-328	835	33	some	some	PRON
ftr-328	835	34	unique	unique	ADJ
ftr-328	835	35	features	feature	NOUN
ftr-328	835	36	”	"	PUNCT
ftr-328	835	37	and	and	CCONJ
ftr-328	835	38	so	so	ADV
ftr-328	835	39	the	the	DET
ftr-328	835	40	tax	tax	NOUN
ftr-328	835	41	lawyer	lawyer	NOUN
ftr-328	835	42	“	"	PUNCT
ftr-328	835	43	will	will	AUX
ftr-328	835	44	often	often	ADV
ftr-328	835	45	be	be	AUX
ftr-328	835	46	called	call	VERB
ftr-328	835	47	on	on	ADP
ftr-328	835	48	to	to	PART
ftr-328	835	49	enter	enter	VERB
ftr-328	835	50	territory	territory	NOUN
ftr-328	835	51	which	which	PRON
ftr-328	835	52	is	be	AUX
ftr-328	835	53	relatively	relatively	ADV
ftr-328	835	54	unexplored	unexplored	ADJ
ftr-328	835	55	.	.	PUNCT
ftr-328	835	56	.	.	PUNCT
ftr-328	835	57	.	.	PUNCT
ftr-328	836	1	.”273	.”273	PUNCT
ftr-328	837	1	this	this	DET
ftr-328	837	2	“	"	PUNCT
ftr-328	837	3	daring	dare	VERB
ftr-328	837	4	spirit	spirit	NOUN
ftr-328	837	5	”	"	PUNCT
ftr-328	837	6	is	be	AUX
ftr-328	837	7	different	different	ADJ
ftr-328	837	8	from	from	ADP
ftr-328	837	9	the	the	DET
ftr-328	837	10	spirit	spirit	NOUN
ftr-328	837	11	of	of	ADP
ftr-328	837	12	a	a	DET
ftr-328	837	13	lawyer	lawyer	NOUN
ftr-328	837	14	who	who	PRON
ftr-328	837	15	“	"	PUNCT
ftr-328	837	16	never	never	ADV
ftr-328	837	17	knows	know	VERB
ftr-328	837	18	when	when	SCONJ
ftr-328	837	19	he	he	PRON
ftr-328	837	20	is	be	AUX
ftr-328	837	21	licked	lick	VERB
ftr-328	837	22	.	.	PUNCT
ftr-328	838	1	”274	”274	ADV
ftr-328	838	2	the	the	DET
ftr-328	838	3	successful	successful	ADJ
ftr-328	838	4	tax	tax	NOUN
ftr-328	838	5	lawyer	lawyer	NOUN
ftr-328	838	6	must	must	AUX
ftr-328	838	7	“	"	PUNCT
ftr-328	838	8	recognize	recognize	VERB
ftr-328	838	9	the	the	DET
ftr-328	838	10	real	real	ADJ
ftr-328	838	11	weaknesses	weakness	NOUN
ftr-328	838	12	of	of	ADP
ftr-328	838	13	a	a	DET
ftr-328	838	14	situation	situation	NOUN
ftr-328	838	15	”	"	PUNCT
ftr-328	838	16	and	and	CCONJ
ftr-328	838	17	,	,	PUNCT
ftr-328	838	18	more	more	ADV
ftr-328	838	19	importantly	importantly	ADV
ftr-328	838	20	,	,	PUNCT
ftr-328	838	21	must	must	AUX
ftr-328	838	22	be	be	AUX
ftr-328	838	23	able	able	ADJ
ftr-328	838	24	“	"	PUNCT
ftr-328	838	25	to	to	PART
ftr-328	838	26	induce	induce	VERB
ftr-328	838	27	the	the	DET
ftr-328	838	28	client	client	NOUN
ftr-328	838	29	to	to	PART
ftr-328	838	30	recognize	recognize	VERB
ftr-328	838	31	them	they	PRON
ftr-328	838	32	—	—	PUNCT
ftr-328	838	33	even	even	ADV
ftr-328	838	34	the	the	DET
ftr-328	838	35	client	client	NOUN
ftr-328	838	36	who	who	PRON
ftr-328	838	37	would	would	AUX
ftr-328	838	38	rather	rather	ADV
ftr-328	838	39	not	not	PART
ftr-328	838	40	.	.	PUNCT
ftr-328	839	1	”275	”275	PROPN
ftr-328	840	1	a	a	DET
ftr-328	840	2	good	good	ADJ
ftr-328	840	3	tax	tax	NOUN
ftr-328	840	4	lawyer	lawyer	NOUN
ftr-328	840	5	must	must	AUX
ftr-328	840	6	have	have	VERB
ftr-328	840	7	“	"	PUNCT
ftr-328	840	8	in	in	ADP
ftr-328	840	9	a	a	DET
ftr-328	840	10	special	special	ADJ
ftr-328	840	11	degree	degree	NOUN
ftr-328	840	12	the	the	DET
ftr-328	840	13	quality	quality	NOUN
ftr-328	840	14	of	of	ADP
ftr-328	840	15	patience	patience	NOUN
ftr-328	840	16	,	,	PUNCT
ftr-328	840	17	”	"	PUNCT
ftr-328	840	18	especially	especially	ADV
ftr-328	840	19	when	when	SCONJ
ftr-328	840	20	“	"	PUNCT
ftr-328	840	21	dealing	deal	VERB
ftr-328	840	22	with	with	ADP
ftr-328	840	23	government	government	NOUN
ftr-328	840	24	conferees	conferee	NOUN
ftr-328	840	25	,	,	PUNCT
ftr-328	840	26	”	"	PUNCT
ftr-328	840	27	and	and	CCONJ
ftr-328	840	28	must	must	AUX
ftr-328	840	29	be	be	AUX
ftr-328	840	30	able	able	ADJ
ftr-328	840	31	to	to	PART
ftr-328	840	32	foresee	foresee	VERB
ftr-328	840	33	“	"	PUNCT
ftr-328	840	34	each	each	DET
ftr-328	840	35	possible	possible	ADJ
ftr-328	840	36	difficulty	difficulty	NOUN
ftr-328	840	37	.	.	PUNCT
ftr-328	840	38	.	.	PUNCT
ftr-328	840	39	.	.	PUNCT
ftr-328	841	1	the	the	DET
ftr-328	841	2	bureau	bureau	NOUN
ftr-328	841	3	men	man	NOUN
ftr-328	841	4	”	"	PUNCT
ftr-328	841	5	may	may	AUX
ftr-328	841	6	discover.276	discover.276	VERB
ftr-328	841	7	additionally	additionally	ADV
ftr-328	841	8	,	,	PUNCT
ftr-328	841	9	a	a	DET
ftr-328	841	10	successful	successful	ADJ
ftr-328	841	11	tax	tax	NOUN
ftr-328	841	12	lawyer	lawyer	NOUN
ftr-328	841	13	must	must	AUX
ftr-328	841	14	be	be	AUX
ftr-328	841	15	able	able	ADJ
ftr-328	841	16	“	"	PUNCT
ftr-328	841	17	to	to	PART
ftr-328	841	18	use	use	VERB
ftr-328	841	19	effectively	effectively	ADV
ftr-328	841	20	in	in	ADP
ftr-328	841	21	his	his	PRON
ftr-328	841	22	work	work	NOUN
ftr-328	841	23	a	a	DET
ftr-328	841	24	number	number	NOUN
ftr-328	841	25	of	of	ADP
ftr-328	841	26	partners	partner	NOUN
ftr-328	841	27	and	and	CCONJ
ftr-328	841	28	assistants	assistant	NOUN
ftr-328	841	29	,	,	PUNCT
ftr-328	841	30	as	as	ADV
ftr-328	841	31	well	well	ADV
ftr-328	841	32	as	as	ADP
ftr-328	841	33	experts	expert	NOUN
ftr-328	841	34	in	in	ADP
ftr-328	841	35	the	the	DET
ftr-328	841	36	field	field	NOUN
ftr-328	841	37	of	of	ADP
ftr-328	841	38	accounting	accounting	NOUN
ftr-328	841	39	,	,	PUNCT
ftr-328	841	40	engineering	engineering	NOUN
ftr-328	841	41	,	,	PUNCT
ftr-328	841	42	and	and	CCONJ
ftr-328	841	43	economics	economic	NOUN
ftr-328	841	44	.	.	PUNCT
ftr-328	842	1	”277	”277	PROPN
ftr-328	842	2	perhaps	perhaps	ADV
ftr-328	842	3	the	the	DET
ftr-328	842	4	most	most	ADV
ftr-328	842	5	interesting	interesting	ADJ
ftr-328	842	6	highlight	highlight	NOUN
ftr-328	842	7	of	of	ADP
ftr-328	842	8	mr	mr	PROPN
ftr-328	842	9	.	.	PROPN
ftr-328	842	10	miller	miller	PROPN
ftr-328	842	11	’s	’s	PART
ftr-328	842	12	very	very	ADV
ftr-328	842	13	practical	practical	ADJ
ftr-328	842	14	advice	advice	NOUN
ftr-328	842	15	is	be	AUX
ftr-328	842	16	that	that	SCONJ
ftr-328	842	17	he	he	PRON
ftr-328	842	18	subjects	subject	VERB
ftr-328	842	19	it	it	PRON
ftr-328	842	20	all	all	PRON
ftr-328	842	21	to	to	ADP
ftr-328	842	22	the	the	DET
ftr-328	842	23	following	follow	VERB
ftr-328	842	24	preface	preface	NOUN
ftr-328	842	25	:	:	PUNCT
ftr-328	842	26	[	[	X
ftr-328	842	27	a	a	X
ftr-328	842	28	]	]	X
ftr-328	842	29	truly	truly	ADV
ftr-328	842	30	successful	successful	ADJ
ftr-328	842	31	lawyer	lawyer	NOUN
ftr-328	842	32	’s	’s	PART
ftr-328	842	33	career	career	NOUN
ftr-328	842	34	must	must	AUX
ftr-328	842	35	be	be	AUX
ftr-328	842	36	consistent	consistent	ADJ
ftr-328	842	37	with	with	ADP
ftr-328	842	38	the	the	DET
ftr-328	842	39	lawyer	lawyer	NOUN
ftr-328	842	40	’s	’s	PART
ftr-328	842	41	own	own	ADJ
ftr-328	842	42	achievement	achievement	NOUN
ftr-328	842	43	of	of	ADP
ftr-328	842	44	a	a	DET
ftr-328	842	45	well	well	ADV
ftr-328	842	46	-	-	PUNCT
ftr-328	842	47	balanced	balance	VERB
ftr-328	842	48	life	life	NOUN
ftr-328	842	49	as	as	ADP
ftr-328	842	50	an	an	DET
ftr-328	842	51	individual	individual	NOUN
ftr-328	842	52	and	and	CCONJ
ftr-328	842	53	as	as	ADP
ftr-328	842	54	a	a	DET
ftr-328	842	55	member	member	NOUN
ftr-328	842	56	of	of	ADP
ftr-328	842	57	the	the	DET
ftr-328	842	58	bar	bar	NOUN
ftr-328	842	59	.	.	PUNCT
ftr-328	842	60	.	.	PUNCT
ftr-328	842	61	.	.	PUNCT
ftr-328	842	62	.	.	PUNCT
ftr-328	843	1	a	a	DET
ftr-328	843	2	professional	professional	ADJ
ftr-328	843	3	man	man	NOUN
ftr-328	843	4	who	who	PRON
ftr-328	843	5	gets	get	VERB
ftr-328	843	6	the	the	DET
ftr-328	843	7	details	detail	NOUN
ftr-328	843	8	of	of	ADP
ftr-328	843	9	his	his	PRON
ftr-328	843	10	own	own	ADJ
ftr-328	843	11	life	life	NOUN
ftr-328	843	12	into	into	ADP
ftr-328	843	13	a	a	DET
ftr-328	843	14	tangle	tangle	NOUN
ftr-328	843	15	is	be	AUX
ftr-328	843	16	not	not	PART
ftr-328	843	17	likely	likely	ADJ
ftr-328	843	18	to	to	PART
ftr-328	843	19	exhibit	exhibit	VERB
ftr-328	843	20	broad	broad	ADJ
ftr-328	843	21	intelligence	intelligence	NOUN
ftr-328	843	22	in	in	ADP
ftr-328	843	23	guiding	guide	VERB
ftr-328	843	24	the	the	DET
ftr-328	843	25	affairs	affair	NOUN
ftr-328	843	26	of	of	ADP
ftr-328	843	27	other	other	ADJ
ftr-328	843	28	people	people	NOUN
ftr-328	843	29	;	;	PUNCT
ftr-328	843	30	the	the	DET
ftr-328	843	31	tax	tax	NOUN
ftr-328	843	32	field	field	NOUN
ftr-328	843	33	,	,	PUNCT
ftr-328	843	34	particularly	particularly	ADV
ftr-328	843	35	,	,	PUNCT
ftr-328	843	36	calls	call	VERB
ftr-328	843	37	for	for	ADP
ftr-328	843	38	exercise	exercise	NOUN
ftr-328	843	39	of	of	ADP
ftr-328	843	40	general	general	ADJ
ftr-328	843	41	wisdom	wisdom	NOUN
ftr-328	843	42	,	,	PUNCT
ftr-328	843	43	because	because	SCONJ
ftr-328	843	44	there	there	PRON
ftr-328	843	45	are	be	VERB
ftr-328	843	46	very	very	ADV
ftr-328	843	47	large	large	ADJ
ftr-328	843	48	areas	area	NOUN
ftr-328	843	49	in	in	ADP
ftr-328	843	50	which	which	PRON
ftr-328	843	51	the	the	DET
ftr-328	843	52	adviser	adviser	NOUN
ftr-328	843	53	can	can	AUX
ftr-328	843	54	get	get	VERB
ftr-328	843	55	no	no	DET
ftr-328	843	56	decisive	decisive	ADJ
ftr-328	843	57	help	help	NOUN
ftr-328	843	58	from	from	ADP
ftr-328	843	59	established	establish	VERB
ftr-328	843	60	precedents.278	precedents.278	NOUN
ftr-328	843	61	according	accord	VERB
ftr-328	843	62	to	to	ADP
ftr-328	843	63	mr	mr	PROPN
ftr-328	843	64	.	.	PROPN
ftr-328	843	65	miller	miller	PROPN
ftr-328	843	66	,	,	PUNCT
ftr-328	843	67	a	a	DET
ftr-328	843	68	good	good	ADJ
ftr-328	843	69	tax	tax	NOUN
ftr-328	843	70	lawyer	lawyer	NOUN
ftr-328	843	71	must	must	AUX
ftr-328	843	72	have	have	VERB
ftr-328	843	73	a	a	DET
ftr-328	843	74	well	well	ADV
ftr-328	843	75	-	-	PUNCT
ftr-328	843	76	ordered	order	VERB
ftr-328	843	77	life	life	NOUN
ftr-328	843	78	in	in	ADP
ftr-328	843	79	order	order	NOUN
ftr-328	843	80	to	to	PART
ftr-328	843	81	advise	advise	VERB
ftr-328	843	82	well	well	ADV
ftr-328	843	83	another	another	PRON
ftr-328	843	84	—	—	PUNCT
ftr-328	843	85	that	that	ADV
ftr-328	843	86	is	is	ADV
ftr-328	843	87	,	,	PUNCT
ftr-328	843	88	if	if	SCONJ
ftr-328	843	89	a	a	DET
ftr-328	843	90	lawyer	lawyer	NOUN
ftr-328	843	91	’s	’s	PART
ftr-328	843	92	wisdom	wisdom	NOUN
ftr-328	843	93	is	be	AUX
ftr-328	843	94	not	not	PART
ftr-328	843	95	sufficient	sufficient	ADJ
ftr-328	843	96	to	to	PART
ftr-328	843	97	govern	govern	VERB
ftr-328	843	98	his	his	PRON
ftr-328	843	99	own	own	ADJ
ftr-328	843	100	life	life	NOUN
ftr-328	843	101	,	,	PUNCT
ftr-328	843	102	how	how	SCONJ
ftr-328	843	103	could	could	AUX
ftr-328	843	104	it	it	PRON
ftr-328	843	105	be	be	AUX
ftr-328	843	106	useful	useful	ADJ
ftr-328	843	107	to	to	ADP
ftr-328	843	108	his	his	PRON
ftr-328	843	109	clients	client	NOUN
ftr-328	843	110	?	?	PUNCT
ftr-328	844	1	as	as	SCONJ
ftr-328	844	2	mr	mr	PROPN
ftr-328	844	3	.	.	PROPN
ftr-328	844	4	miller	miller	PROPN
ftr-328	844	5	put	put	VERB
ftr-328	844	6	it	it	PRON
ftr-328	844	7	,	,	PUNCT
ftr-328	844	8	the	the	DET
ftr-328	844	9	successful	successful	ADJ
ftr-328	844	10	practice	practice	NOUN
ftr-328	844	11	of	of	ADP
ftr-328	844	12	tax	tax	NOUN
ftr-328	844	13	law	law	NOUN
ftr-328	844	14	may	may	AUX
ftr-328	844	15	rely	rely	VERB
ftr-328	844	16	more	more	ADV
ftr-328	844	17	on	on	ADP
ftr-328	844	18	practical	practical	ADJ
ftr-328	844	19	wisdom	wisdom	NOUN
ftr-328	844	20	than	than	ADP
ftr-328	844	21	technical	technical	ADJ
ftr-328	844	22	analysis.279	analysis.279	PROPN
ftr-328	844	23	272	272	NUM
ftr-328	844	24	.	.	PUNCT
ftr-328	845	1	i	i	PRON
ftr-328	845	2	d.	d.	PROPN
ftr-328	845	3	at	at	ADP
ftr-328	845	4	1	1	NUM
ftr-328	845	5	(	(	PUNCT
ftr-328	845	6	statements	statement	NOUN
ftr-328	845	7	by	by	ADP
ftr-328	845	8	robert	robert	PROPN
ftr-328	845	9	n.	n.	PROPN
ftr-328	845	10	miller	miller	PROPN
ftr-328	845	11	)	)	PUNCT
ftr-328	845	12	.	.	PUNCT
ftr-328	846	1	273	273	NUM
ftr-328	846	2	.	.	PUNCT
ftr-328	847	1	i	i	PRON
ftr-328	847	2	d.	d.	PROPN
ftr-328	847	3	at	at	ADP
ftr-328	847	4	9	9	NUM
ftr-328	847	5	.	.	NOUN
ftr-328	847	6	274	274	NUM
ftr-328	847	7	.	.	PUNCT
ftr-328	848	1	i	i	PRON
ftr-328	848	2	d.	d.	PROPN
ftr-328	848	3	at	at	ADP
ftr-328	848	4	10	10	NUM
ftr-328	848	5	.	.	PUNCT
ftr-328	848	6	275	275	NUM
ftr-328	848	7	.	.	PUNCT
ftr-328	849	1	cahn	cahn	NOUN
ftr-328	849	2	et	et	PROPN
ftr-328	850	1	al	al	PROPN
ftr-328	850	2	.	.	PROPN
ftr-328	850	3	,	,	PUNCT
ftr-328	850	4	successful	successful	ADJ
ftr-328	850	5	tax	tax	NOUN
ftr-328	850	6	lawyer	lawyer	NOUN
ftr-328	850	7	,	,	PUNCT
ftr-328	850	8	supra	supra	PROPN
ftr-328	850	9	note	note	PROPN
ftr-328	850	10	26	26	NUM
ftr-328	850	11	,	,	PUNCT
ftr-328	850	12	at	at	ADP
ftr-328	850	13	10	10	NUM
ftr-328	850	14	(	(	PUNCT
ftr-328	850	15	statements	statement	NOUN
ftr-328	850	16	by	by	ADP
ftr-328	850	17	robert	robert	PROPN
ftr-328	850	18	n.	n.	PROPN
ftr-328	850	19	miller	miller	PROPN
ftr-328	850	20	)	)	PUNCT
ftr-328	850	21	.	.	PUNCT
ftr-328	851	1	276	276	X
ftr-328	851	2	.	.	PUNCT
ftr-328	852	1	i	i	PRON
ftr-328	852	2	d.	d.	PROPN
ftr-328	852	3	at	at	ADP
ftr-328	852	4	10–11	10–11	NUM
ftr-328	852	5	.	.	PUNCT
ftr-328	853	1	277	277	NUM
ftr-328	853	2	.	.	PUNCT
ftr-328	854	1	i	i	PRON
ftr-328	854	2	d.	d.	PROPN
ftr-328	854	3	at	at	ADP
ftr-328	854	4	10	10	NUM
ftr-328	854	5	.	.	PUNCT
ftr-328	854	6	278	278	NUM
ftr-328	854	7	.	.	PUNCT
ftr-328	855	1	i	i	PRON
ftr-328	855	2	d.	d.	PROPN
ftr-328	855	3	at	at	ADP
ftr-328	855	4	9	9	NUM
ftr-328	855	5	.	.	NOUN
ftr-328	855	6	279	279	NUM
ftr-328	855	7	.	.	PUNCT
ftr-328	856	1	i	i	PRON
ftr-328	856	2	d.	d.	PROPN
ftr-328	856	3	at	at	ADP
ftr-328	856	4	12	12	NUM
ftr-328	856	5	.	.	PUNCT
ftr-328	856	6	2012	2012	NUM
ftr-328	856	7	]	]	PUNCT
ftr-328	856	8	legal	legal	ADJ
ftr-328	856	9	ethics	ethic	NOUN
ftr-328	856	10	and	and	CCONJ
ftr-328	856	11	federal	federal	ADJ
ftr-328	856	12	taxes	taxis	NOUN
ftr-328	856	13	37	37	NUM
ftr-328	856	14	although	although	SCONJ
ftr-328	856	15	not	not	PART
ftr-328	856	16	part	part	NOUN
ftr-328	856	17	of	of	ADP
ftr-328	856	18	the	the	DET
ftr-328	856	19	1951	1951	NUM
ftr-328	856	20	symposium	symposium	NOUN
ftr-328	856	21	,	,	PUNCT
ftr-328	856	22	norris	norris	PROPN
ftr-328	856	23	darrell	darrell	PROPN
ftr-328	856	24	took	take	VERB
ftr-328	856	25	time	time	NOUN
ftr-328	856	26	to	to	PART
ftr-328	856	27	provide	provide	VERB
ftr-328	856	28	very	very	ADV
ftr-328	856	29	specific	specific	ADJ
ftr-328	856	30	advice	advice	NOUN
ftr-328	856	31	on	on	ADP
ftr-328	856	32	tax	tax	NOUN
ftr-328	856	33	advising	advising	NOUN
ftr-328	856	34	.	.	PUNCT
ftr-328	857	1	mr	mr	PROPN
ftr-328	857	2	.	.	PROPN
ftr-328	857	3	darrell	darrell	PROPN
ftr-328	857	4	described	describe	VERB
ftr-328	857	5	a	a	DET
ftr-328	857	6	typical	typical	ADJ
ftr-328	857	7	tax	tax	NOUN
ftr-328	857	8	client	client	NOUN
ftr-328	857	9	as	as	ADP
ftr-328	857	10	someone	someone	PRON
ftr-328	857	11	who	who	PRON
ftr-328	857	12	wants	want	VERB
ftr-328	857	13	“	"	PUNCT
ftr-328	857	14	to	to	PART
ftr-328	857	15	keep	keep	VERB
ftr-328	857	16	his	his	PRON
ftr-328	857	17	taxes	taxis	NOUN
ftr-328	857	18	down	down	ADP
ftr-328	857	19	.	.	PUNCT
ftr-328	857	20	.	.	PUNCT
ftr-328	858	1	.	.	PUNCT
ftr-328	859	1	taking	take	VERB
ftr-328	859	2	advantage	advantage	NOUN
ftr-328	859	3	of	of	ADP
ftr-328	859	4	every	every	DET
ftr-328	859	5	possible	possible	ADJ
ftr-328	859	6	loophole	loophole	NOUN
ftr-328	859	7	in	in	ADP
ftr-328	859	8	the	the	DET
ftr-328	859	9	law	law	NOUN
ftr-328	859	10	”	"	PUNCT
ftr-328	859	11	but	but	CCONJ
ftr-328	859	12	who	who	PRON
ftr-328	859	13	“	"	PUNCT
ftr-328	859	14	seldom	seldom	ADV
ftr-328	859	15	comprehends	comprehend	VERB
ftr-328	859	16	the	the	DET
ftr-328	859	17	difference	difference	NOUN
ftr-328	859	18	between	between	ADP
ftr-328	859	19	sound	sound	NOUN
ftr-328	859	20	and	and	CCONJ
ftr-328	859	21	border	border	NOUN
ftr-328	859	22	-	-	PUNCT
ftr-328	859	23	line	line	NOUN
ftr-328	859	24	transactions	transaction	NOUN
ftr-328	859	25	.	.	PUNCT
ftr-328	860	1	”280	”280	VERB
ftr-328	860	2	the	the	DET
ftr-328	860	3	tax	tax	NOUN
ftr-328	860	4	lawyer	lawyer	NOUN
ftr-328	860	5	has	have	VERB
ftr-328	860	6	to	to	PART
ftr-328	860	7	make	make	VERB
ftr-328	860	8	a	a	DET
ftr-328	860	9	judgment	judgment	NOUN
ftr-328	860	10	as	as	ADP
ftr-328	860	11	to	to	ADP
ftr-328	860	12	the	the	DET
ftr-328	860	13	“	"	PUNCT
ftr-328	860	14	elusive	elusive	ADJ
ftr-328	860	15	line	line	NOUN
ftr-328	860	16	between	between	ADP
ftr-328	860	17	what	what	PRON
ftr-328	860	18	may	may	AUX
ftr-328	860	19	be	be	AUX
ftr-328	860	20	done	do	VERB
ftr-328	860	21	and	and	CCONJ
ftr-328	860	22	what	what	PRON
ftr-328	860	23	dare	dare	AUX
ftr-328	860	24	not	not	PART
ftr-328	860	25	be	be	AUX
ftr-328	860	26	done	do	VERB
ftr-328	860	27	with	with	ADP
ftr-328	860	28	reasonable	reasonable	ADJ
ftr-328	860	29	tax	tax	NOUN
ftr-328	860	30	safety	safety	NOUN
ftr-328	860	31	.	.	PUNCT
ftr-328	861	1	”281	”281	PUNCT
ftr-328	861	2	he	he	PRON
ftr-328	861	3	described	describe	VERB
ftr-328	861	4	the	the	DET
ftr-328	861	5	common	common	ADJ
ftr-328	861	6	situation	situation	NOUN
ftr-328	861	7	in	in	ADP
ftr-328	861	8	which	which	PRON
ftr-328	861	9	a	a	DET
ftr-328	861	10	tax	tax	NOUN
ftr-328	861	11	lawyer	lawyer	NOUN
ftr-328	861	12	finds	find	VERB
ftr-328	861	13	himself	himself	PRON
ftr-328	861	14	:	:	PUNCT
ftr-328	861	15	we	we	PRON
ftr-328	861	16	have	have	VERB
ftr-328	861	17	oftentimes	oftentime	NOUN
ftr-328	861	18	found	find	VERB
ftr-328	861	19	ourselves	ourselves	PRON
ftr-328	861	20	in	in	ADP
ftr-328	861	21	the	the	DET
ftr-328	861	22	uncomfortable	uncomfortable	ADJ
ftr-328	861	23	position	position	NOUN
ftr-328	861	24	of	of	ADP
ftr-328	861	25	having	have	VERB
ftr-328	861	26	to	to	PART
ftr-328	861	27	cast	cast	VERB
ftr-328	861	28	a	a	DET
ftr-328	861	29	wet	wet	ADJ
ftr-328	861	30	blanket	blanket	NOUN
ftr-328	861	31	over	over	ADP
ftr-328	861	32	tax	tax	NOUN
ftr-328	861	33	minimization	minimization	NOUN
ftr-328	861	34	schemes	scheme	NOUN
ftr-328	861	35	developed	develop	VERB
ftr-328	861	36	by	by	ADP
ftr-328	861	37	overly	overly	ADV
ftr-328	861	38	enthusiastic	enthusiastic	ADJ
ftr-328	861	39	planners	planner	NOUN
ftr-328	861	40	,	,	PUNCT
ftr-328	861	41	with	with	ADP
ftr-328	861	42	the	the	DET
ftr-328	861	43	attendant	attendant	ADJ
ftr-328	861	44	risk	risk	NOUN
ftr-328	861	45	that	that	PRON
ftr-328	861	46	we	we	PRON
ftr-328	861	47	may	may	AUX
ftr-328	861	48	appear	appear	VERB
ftr-328	861	49	in	in	ADP
ftr-328	861	50	the	the	DET
ftr-328	861	51	eyes	eye	NOUN
ftr-328	861	52	of	of	ADP
ftr-328	861	53	our	our	PRON
ftr-328	861	54	clients	client	NOUN
ftr-328	861	55	,	,	PUNCT
ftr-328	861	56	who	who	PRON
ftr-328	861	57	too	too	ADV
ftr-328	861	58	often	often	ADV
ftr-328	861	59	confuse	confuse	VERB
ftr-328	861	60	cleverness	cleverness	NOUN
ftr-328	861	61	for	for	ADP
ftr-328	861	62	competence	competence	NOUN
ftr-328	861	63	,	,	PUNCT
ftr-328	861	64	to	to	PART
ftr-328	861	65	be	be	AUX
ftr-328	861	66	more	more	ADV
ftr-328	861	67	negative	negative	ADJ
ftr-328	861	68	than	than	ADP
ftr-328	861	69	constructive	constructive	ADJ
ftr-328	861	70	minded.282	minded.282	PROPN
ftr-328	861	71	mr	mr	PROPN
ftr-328	861	72	.	.	PROPN
ftr-328	861	73	darrell	darrell	PROPN
ftr-328	861	74	wrote	write	VERB
ftr-328	861	75	that	that	SCONJ
ftr-328	861	76	“	"	PUNCT
ftr-328	861	77	cleverness	cleverness	NOUN
ftr-328	861	78	is	be	AUX
ftr-328	861	79	not	not	PART
ftr-328	861	80	competence	competence	NOUN
ftr-328	861	81	”	"	PUNCT
ftr-328	861	82	and	and	CCONJ
ftr-328	861	83	“	"	PUNCT
ftr-328	861	84	the	the	DET
ftr-328	861	85	tooclever	tooclever	ADJ
ftr-328	861	86	,	,	PUNCT
ftr-328	861	87	overly	overly	ADV
ftr-328	861	88	-	-	PUNCT
ftr-328	861	89	enthusiastic	enthusiastic	ADJ
ftr-328	861	90	tax	tax	NOUN
ftr-328	861	91	planner	planner	NOUN
ftr-328	861	92	is	be	AUX
ftr-328	861	93	likely	likely	ADJ
ftr-328	861	94	to	to	PART
ftr-328	861	95	be	be	AUX
ftr-328	861	96	either	either	CCONJ
ftr-328	861	97	a	a	DET
ftr-328	861	98	limited	limited	ADJ
ftr-328	861	99	or	or	CCONJ
ftr-328	861	100	an	an	DET
ftr-328	861	101	irresponsible	irresponsible	ADJ
ftr-328	861	102	man	man	NOUN
ftr-328	861	103	.	.	PUNCT
ftr-328	861	104	”283	”283	PUNCT
ftr-328	862	1	but	but	CCONJ
ftr-328	862	2	it	it	PRON
ftr-328	862	3	is	be	AUX
ftr-328	862	4	“	"	PUNCT
ftr-328	862	5	inexcusable	inexcusable	ADJ
ftr-328	862	6	to	to	PART
ftr-328	862	7	frustrate	frustrate	VERB
ftr-328	862	8	appropriate	appropriate	ADJ
ftr-328	862	9	and	and	CCONJ
ftr-328	862	10	desirable	desirable	ADJ
ftr-328	862	11	action	action	NOUN
ftr-328	862	12	because	because	SCONJ
ftr-328	862	13	of	of	ADP
ftr-328	862	14	a	a	DET
ftr-328	862	15	lurking	lurk	VERB
ftr-328	862	16	fear	fear	NOUN
ftr-328	862	17	,	,	PUNCT
ftr-328	862	18	born	bear	VERB
ftr-328	862	19	of	of	ADP
ftr-328	862	20	confusion	confusion	NOUN
ftr-328	862	21	;	;	PUNCT
ftr-328	862	22	only	only	ADV
ftr-328	862	23	the	the	DET
ftr-328	862	24	incompetent	incompetent	NOUN
ftr-328	862	25	will	will	AUX
ftr-328	862	26	do	do	VERB
ftr-328	862	27	that	that	PRON
ftr-328	862	28	.	.	PUNCT
ftr-328	862	29	”284	”284	PROPN
ftr-328	863	1	while	while	SCONJ
ftr-328	863	2	the	the	DET
ftr-328	863	3	good	good	ADJ
ftr-328	863	4	tax	tax	NOUN
ftr-328	863	5	lawyer	lawyer	NOUN
ftr-328	863	6	“	"	PUNCT
ftr-328	863	7	must	must	AUX
ftr-328	863	8	only	only	ADV
ftr-328	863	9	too	too	ADV
ftr-328	863	10	often	often	ADV
ftr-328	863	11	disappoint	disappoint	VERB
ftr-328	863	12	clients	client	NOUN
ftr-328	863	13	and	and	CCONJ
ftr-328	863	14	only	only	ADV
ftr-328	863	15	too	too	ADV
ftr-328	863	16	often	often	ADV
ftr-328	863	17	turn	turn	VERB
ftr-328	863	18	down	down	ADP
ftr-328	863	19	the	the	DET
ftr-328	863	20	fashionable	fashionable	ADJ
ftr-328	863	21	tax	tax	NOUN
ftr-328	863	22	device	device	NOUN
ftr-328	863	23	of	of	ADP
ftr-328	863	24	the	the	DET
ftr-328	863	25	moment	moment	NOUN
ftr-328	863	26	,	,	PUNCT
ftr-328	863	27	”	"	PUNCT
ftr-328	863	28	he	he	PRON
ftr-328	863	29	need	need	AUX
ftr-328	863	30	not	not	PART
ftr-328	863	31	always	always	ADV
ftr-328	863	32	“	"	PUNCT
ftr-328	863	33	take	take	VERB
ftr-328	863	34	a	a	DET
ftr-328	863	35	line	line	NOUN
ftr-328	863	36	so	so	ADV
ftr-328	863	37	conservative	conservative	ADJ
ftr-328	863	38	that	that	SCONJ
ftr-328	863	39	his	his	PRON
ftr-328	863	40	clients	client	NOUN
ftr-328	863	41	drop	drop	VERB
ftr-328	863	42	off	off	ADP
ftr-328	863	43	to	to	ADP
ftr-328	863	44	more	more	ADV
ftr-328	863	45	daring	daring	ADJ
ftr-328	863	46	advisers	adviser	NOUN
ftr-328	863	47	.	.	PUNCT
ftr-328	863	48	”285	”285	PUNCT
ftr-328	863	49	being	be	AUX
ftr-328	863	50	either	either	CCONJ
ftr-328	863	51	unduly	unduly	ADV
ftr-328	863	52	clever	clever	ADJ
ftr-328	863	53	or	or	CCONJ
ftr-328	863	54	unduly	unduly	ADV
ftr-328	863	55	fearful	fearful	ADJ
ftr-328	863	56	is	be	AUX
ftr-328	863	57	incompetent	incompetent	ADJ
ftr-328	863	58	and	and	CCONJ
ftr-328	863	59	irresponsible.286	irresponsible.286	ADJ
ftr-328	864	1	mr	mr	PROPN
ftr-328	864	2	.	.	PROPN
ftr-328	864	3	darrell	darrell	PROPN
ftr-328	864	4	sketches	sketch	VERB
ftr-328	864	5	out	out	ADP
ftr-328	864	6	the	the	DET
ftr-328	864	7	steps	step	NOUN
ftr-328	864	8	for	for	ADP
ftr-328	864	9	competent	competent	ADJ
ftr-328	864	10	tax	tax	NOUN
ftr-328	864	11	advice	advice	NOUN
ftr-328	864	12	—	—	PUNCT
ftr-328	864	13	infused	infuse	VERB
ftr-328	864	14	not	not	PART
ftr-328	864	15	only	only	ADV
ftr-328	864	16	with	with	ADP
ftr-328	864	17	“	"	PUNCT
ftr-328	864	18	care	care	NOUN
ftr-328	864	19	and	and	CCONJ
ftr-328	864	20	caution	caution	NOUN
ftr-328	864	21	,	,	PUNCT
ftr-328	864	22	”	"	PUNCT
ftr-328	864	23	but	but	CCONJ
ftr-328	864	24	also	also	ADV
ftr-328	864	25	“	"	PUNCT
ftr-328	864	26	constructive	constructive	ADJ
ftr-328	864	27	imagination	imagination	NOUN
ftr-328	864	28	and	and	CCONJ
ftr-328	864	29	ingenuity	ingenuity	NOUN
ftr-328	864	30	.	.	PUNCT
ftr-328	864	31	.	.	PUNCT
ftr-328	864	32	.	.	PUNCT
ftr-328	865	1	.”287	.”287	PUNCT
ftr-328	866	1	280	280	NUM
ftr-328	866	2	.	.	X
ftr-328	867	1	darrell	darrell	PROPN
ftr-328	867	2	,	,	PUNCT
ftr-328	867	3	tax	tax	NOUN
ftr-328	867	4	minimization	minimization	NOUN
ftr-328	867	5	devices	device	NOUN
ftr-328	867	6	,	,	PUNCT
ftr-328	867	7	supra	supra	PROPN
ftr-328	867	8	note	note	PROPN
ftr-328	867	9	21	21	NUM
ftr-328	867	10	,	,	PUNCT
ftr-328	867	11	at	at	ADP
ftr-328	867	12	983	983	NUM
ftr-328	867	13	.	.	PUNCT
ftr-328	868	1	281	281	NUM
ftr-328	868	2	.	.	PUNCT
ftr-328	869	1	i	i	PRON
ftr-328	869	2	d.	d.	PROPN
ftr-328	869	3	282	282	NUM
ftr-328	869	4	.	.	PUNCT
ftr-328	870	1	i	i	PRON
ftr-328	870	2	d.	d.	PROPN
ftr-328	870	3	other	other	ADJ
ftr-328	870	4	ethics	ethic	NOUN
ftr-328	870	5	writers	writer	NOUN
ftr-328	870	6	identified	identify	VERB
ftr-328	870	7	the	the	DET
ftr-328	870	8	common	common	ADJ
ftr-328	870	9	need	need	NOUN
ftr-328	870	10	to	to	PART
ftr-328	870	11	throw	throw	VERB
ftr-328	870	12	a	a	DET
ftr-328	870	13	wet	wet	ADJ
ftr-328	870	14	blanket	blanket	NOUN
ftr-328	870	15	on	on	ADP
ftr-328	870	16	tax	tax	NOUN
ftr-328	870	17	advice	advice	NOUN
ftr-328	870	18	with	with	ADP
ftr-328	870	19	the	the	DET
ftr-328	870	20	risk	risk	NOUN
ftr-328	870	21	of	of	ADP
ftr-328	870	22	appearing	appear	VERB
ftr-328	870	23	too	too	ADV
ftr-328	870	24	negative	negative	ADJ
ftr-328	870	25	-	-	PUNCT
ftr-328	870	26	minded	minded	ADJ
ftr-328	870	27	.	.	PUNCT
ftr-328	871	1	often	often	ADV
ftr-328	871	2	times	time	NOUN
ftr-328	871	3	,	,	PUNCT
ftr-328	871	4	the	the	DET
ftr-328	871	5	alleged	allege	VERB
ftr-328	871	6	advice	advice	NOUN
ftr-328	871	7	comes	come	VERB
ftr-328	871	8	not	not	PART
ftr-328	871	9	from	from	ADP
ftr-328	871	10	another	another	DET
ftr-328	871	11	lawyer	lawyer	NOUN
ftr-328	871	12	or	or	CCONJ
ftr-328	871	13	an	an	DET
ftr-328	871	14	accountant	accountant	NOUN
ftr-328	871	15	but	but	CCONJ
ftr-328	871	16	the	the	DET
ftr-328	871	17	neighbor	neighbor	NOUN
ftr-328	871	18	“	"	PUNCT
ftr-328	871	19	joe	joe	PROPN
ftr-328	871	20	,	,	PUNCT
ftr-328	871	21	”	"	PUNCT
ftr-328	871	22	whose	whose	DET
ftr-328	871	23	lawyers	lawyer	NOUN
ftr-328	871	24	“	"	PUNCT
ftr-328	871	25	dreamed	dream	VERB
ftr-328	871	26	up	up	ADP
ftr-328	871	27	a	a	DET
ftr-328	871	28	wonderful	wonderful	ADJ
ftr-328	871	29	scheme	scheme	NOUN
ftr-328	871	30	whereby	whereby	SCONJ
ftr-328	871	31	he	he	PRON
ftr-328	871	32	could	could	AUX
ftr-328	871	33	save	save	VERB
ftr-328	871	34	thousands	thousand	NOUN
ftr-328	871	35	of	of	ADP
ftr-328	871	36	dollars	dollar	NOUN
ftr-328	871	37	in	in	ADP
ftr-328	871	38	taxes	taxis	NOUN
ftr-328	871	39	without	without	ADP
ftr-328	871	40	risking	risk	VERB
ftr-328	871	41	anything	anything	PRON
ftr-328	871	42	.	.	PUNCT
ftr-328	871	43	”	"	PUNCT
ftr-328	872	1	holland	holland	PROPN
ftr-328	872	2	et	et	PROPN
ftr-328	872	3	al	al	PROPN
ftr-328	872	4	.	.	PROPN
ftr-328	872	5	,	,	PUNCT
ftr-328	872	6	panel	panel	NOUN
ftr-328	872	7	discussion	discussion	NOUN
ftr-328	872	8	,	,	PUNCT
ftr-328	872	9	supra	supra	PROPN
ftr-328	872	10	note	note	PROPN
ftr-328	872	11	85	85	NUM
ftr-328	872	12	,	,	PUNCT
ftr-328	872	13	at	at	ADP
ftr-328	872	14	35–36	35–36	NUM
ftr-328	872	15	.	.	PUNCT
ftr-328	873	1	of	of	ADP
ftr-328	873	2	course	course	ADV
ftr-328	873	3	,	,	PUNCT
ftr-328	873	4	joe	joe	PROPN
ftr-328	873	5	,	,	PUNCT
ftr-328	873	6	having	having	AUX
ftr-328	873	7	advised	advise	VERB
ftr-328	873	8	his	his	PRON
ftr-328	873	9	neighbor	neighbor	NOUN
ftr-328	873	10	of	of	ADP
ftr-328	873	11	the	the	DET
ftr-328	873	12	wonders	wonder	NOUN
ftr-328	873	13	of	of	ADP
ftr-328	873	14	his	his	PRON
ftr-328	873	15	tax	tax	NOUN
ftr-328	873	16	lawyers	lawyer	NOUN
ftr-328	873	17	,	,	PUNCT
ftr-328	873	18	prompts	prompt	VERB
ftr-328	873	19	the	the	DET
ftr-328	873	20	neighbor	neighbor	NOUN
ftr-328	873	21	to	to	PART
ftr-328	873	22	ask	ask	VERB
ftr-328	873	23	his	his	PRON
ftr-328	873	24	own	own	ADJ
ftr-328	873	25	lawyer	lawyer	NOUN
ftr-328	873	26	,	,	PUNCT
ftr-328	873	27	“	"	PUNCT
ftr-328	873	28	why	why	SCONJ
ftr-328	873	29	do	do	AUX
ftr-328	873	30	n’t	not	PART
ftr-328	873	31	you	you	PRON
ftr-328	873	32	consider	consider	VERB
ftr-328	873	33	setting	set	VERB
ftr-328	873	34	up	up	ADP
ftr-328	873	35	a	a	DET
ftr-328	873	36	scheme	scheme	NOUN
ftr-328	873	37	like	like	ADP
ftr-328	873	38	that	that	PRON
ftr-328	873	39	for	for	ADP
ftr-328	873	40	me	i	PRON
ftr-328	873	41	?	?	PUNCT
ftr-328	873	42	”	"	PUNCT
ftr-328	874	1	i	i	PRON
ftr-328	874	2	d.	d.	PROPN
ftr-328	874	3	283	283	NUM
ftr-328	874	4	.	.	PUNCT
ftr-328	875	1	bittker	bittker	PROPN
ftr-328	875	2	,	,	PUNCT
ftr-328	875	3	professional	professional	ADJ
ftr-328	875	4	responsibility	responsibility	NOUN
ftr-328	875	5	,	,	PUNCT
ftr-328	875	6	supra	supra	PROPN
ftr-328	875	7	note	note	PROPN
ftr-328	875	8	23	23	NUM
ftr-328	875	9	,	,	PUNCT
ftr-328	875	10	at	at	ADP
ftr-328	875	11	100	100	NUM
ftr-328	875	12	.	.	PUNCT
ftr-328	875	13	284	284	NUM
ftr-328	875	14	.	.	PUNCT
ftr-328	876	1	darrell	darrell	PROPN
ftr-328	876	2	,	,	PUNCT
ftr-328	876	3	tax	tax	NOUN
ftr-328	876	4	minimization	minimization	NOUN
ftr-328	876	5	devices	device	NOUN
ftr-328	876	6	,	,	PUNCT
ftr-328	876	7	supra	supra	PROPN
ftr-328	876	8	note	note	PROPN
ftr-328	876	9	21	21	NUM
ftr-328	876	10	,	,	PUNCT
ftr-328	876	11	at	at	ADP
ftr-328	876	12	988	988	NUM
ftr-328	876	13	.	.	PUNCT
ftr-328	876	14	285	285	NUM
ftr-328	876	15	.	.	PUNCT
ftr-328	877	1	i	i	PRON
ftr-328	877	2	d.	d.	PROPN
ftr-328	877	3	286	286	NUM
ftr-328	877	4	.	.	PUNCT
ftr-328	878	1	i	i	PRON
ftr-328	878	2	d.	d.	PROPN
ftr-328	878	3	287	287	NUM
ftr-328	878	4	.	.	PUNCT
ftr-328	879	1	i	i	PRON
ftr-328	879	2	d.	d.	PROPN
ftr-328	879	3	38	38	NUM
ftr-328	879	4	florida	florida	PROPN
ftr-328	879	5	tax	tax	NOUN
ftr-328	879	6	review	review	NOUN
ftr-328	880	1	[	[	X
ftr-328	880	2	vol	vol	NOUN
ftr-328	880	3	.	.	PUNCT
ftr-328	881	1	12:1	12:1	NUM
ftr-328	881	2	to	to	PART
ftr-328	881	3	give	give	VERB
ftr-328	881	4	good	good	ADJ
ftr-328	881	5	tax	tax	NOUN
ftr-328	881	6	advice	advice	NOUN
ftr-328	881	7	,	,	PUNCT
ftr-328	881	8	a	a	DET
ftr-328	881	9	tax	tax	NOUN
ftr-328	881	10	lawyer	lawyer	NOUN
ftr-328	881	11	must	must	AUX
ftr-328	881	12	first	first	ADV
ftr-328	881	13	“	"	PUNCT
ftr-328	881	14	make	make	VERB
ftr-328	881	15	that	that	SCONJ
ftr-328	881	16	‘	'	PUNCT
ftr-328	881	17	most	most	ADV
ftr-328	881	18	inordinate	inordinate	ADJ
ftr-328	881	19	expenditure	expenditure	NOUN
ftr-328	881	20	of	of	ADP
ftr-328	881	21	time	time	NOUN
ftr-328	881	22	’	'	PUNCT
ftr-328	881	23	”	"	PUNCT
ftr-328	881	24	in	in	ADP
ftr-328	881	25	understanding	understand	VERB
ftr-328	881	26	the	the	DET
ftr-328	881	27	statute	statute	NOUN
ftr-328	881	28	,	,	PUNCT
ftr-328	881	29	regulations	regulation	NOUN
ftr-328	881	30	,	,	PUNCT
ftr-328	881	31	and	and	CCONJ
ftr-328	881	32	rulings.288	rulings.288	ADJ
ftr-328	881	33	the	the	DET
ftr-328	881	34	“	"	PUNCT
ftr-328	881	35	second	second	ADJ
ftr-328	881	36	tool	tool	NOUN
ftr-328	881	37	”	"	PUNCT
ftr-328	881	38	the	the	DET
ftr-328	881	39	lawyer	lawyer	NOUN
ftr-328	881	40	should	should	AUX
ftr-328	881	41	acquire	acquire	VERB
ftr-328	881	42	is	be	AUX
ftr-328	881	43	“	"	PUNCT
ftr-328	881	44	a	a	DET
ftr-328	881	45	thorough	thorough	ADJ
ftr-328	881	46	knowledge	knowledge	NOUN
ftr-328	881	47	of	of	ADP
ftr-328	881	48	[	[	X
ftr-328	881	49	the	the	X
ftr-328	881	50	]	]	X
ftr-328	881	51	so	so	ADV
ftr-328	881	52	-	-	PUNCT
ftr-328	881	53	called	call	VERB
ftr-328	881	54	tax	tax	NOUN
ftr-328	881	55	common	common	ADJ
ftr-328	881	56	law	law	NOUN
ftr-328	881	57	.	.	PUNCT
ftr-328	881	58	.	.	PUNCT
ftr-328	881	59	.	.	PUNCT
ftr-328	882	1	.”289	.”289	PUNCT
ftr-328	883	1	third	third	ADV
ftr-328	883	2	,	,	PUNCT
ftr-328	883	3	the	the	DET
ftr-328	883	4	tax	tax	NOUN
ftr-328	883	5	lawyer	lawyer	NOUN
ftr-328	883	6	“	"	PUNCT
ftr-328	883	7	should	should	AUX
ftr-328	883	8	be	be	AUX
ftr-328	883	9	thoroughly	thoroughly	ADV
ftr-328	883	10	acquainted	acquaint	VERB
ftr-328	883	11	with	with	ADP
ftr-328	883	12	administrative	administrative	ADJ
ftr-328	883	13	procedure	procedure	NOUN
ftr-328	883	14	.	.	PUNCT
ftr-328	884	1	”290	”290	PUNCT
ftr-328	884	2	fourth	fourth	ADV
ftr-328	884	3	,	,	PUNCT
ftr-328	884	4	the	the	DET
ftr-328	884	5	tax	tax	NOUN
ftr-328	884	6	lawyer	lawyer	NOUN
ftr-328	884	7	must	must	AUX
ftr-328	884	8	“	"	PUNCT
ftr-328	884	9	know	know	VERB
ftr-328	884	10	how	how	SCONJ
ftr-328	884	11	to	to	PART
ftr-328	884	12	investigate	investigate	VERB
ftr-328	884	13	the	the	DET
ftr-328	884	14	ultimate	ultimate	ADJ
ftr-328	884	15	reality	reality	NOUN
ftr-328	884	16	”	"	PUNCT
ftr-328	884	17	of	of	ADP
ftr-328	884	18	the	the	DET
ftr-328	884	19	relevant	relevant	ADJ
ftr-328	884	20	facts	fact	NOUN
ftr-328	884	21	,	,	PUNCT
ftr-328	884	22	including	include	VERB
ftr-328	884	23	the	the	DET
ftr-328	884	24	“	"	PUNCT
ftr-328	884	25	client	client	NOUN
ftr-328	884	26	’s	’s	PART
ftr-328	884	27	real	real	ADJ
ftr-328	884	28	desires	desire	NOUN
ftr-328	884	29	and	and	CCONJ
ftr-328	884	30	best	good	ADJ
ftr-328	884	31	interests	interest	NOUN
ftr-328	884	32	,	,	PUNCT
ftr-328	884	33	”	"	PUNCT
ftr-328	884	34	bearing	bear	VERB
ftr-328	884	35	in	in	ADP
ftr-328	884	36	mind	mind	NOUN
ftr-328	884	37	that	that	SCONJ
ftr-328	884	38	a	a	DET
ftr-328	884	39	client	client	NOUN
ftr-328	884	40	is	be	AUX
ftr-328	884	41	sometimes	sometimes	ADV
ftr-328	884	42	“	"	PUNCT
ftr-328	884	43	influenced	influence	VERB
ftr-328	884	44	too	too	ADV
ftr-328	884	45	greatly	greatly	ADV
ftr-328	884	46	by	by	ADP
ftr-328	884	47	saving	save	VERB
ftr-328	884	48	taxes	taxis	NOUN
ftr-328	884	49	”	"	PUNCT
ftr-328	884	50	and	and	CCONJ
ftr-328	884	51	influenced	influence	VERB
ftr-328	884	52	too	too	ADV
ftr-328	884	53	little	little	ADJ
ftr-328	884	54	by	by	ADP
ftr-328	884	55	“	"	PUNCT
ftr-328	884	56	what	what	PRON
ftr-328	884	57	he	he	PRON
ftr-328	884	58	would	would	AUX
ftr-328	884	59	really	really	ADV
ftr-328	884	60	want	want	VERB
ftr-328	884	61	to	to	PART
ftr-328	884	62	do	do	VERB
ftr-328	884	63	”	"	PUNCT
ftr-328	884	64	if	if	SCONJ
ftr-328	884	65	he	he	PRON
ftr-328	884	66	“	"	PUNCT
ftr-328	884	67	considered	consider	VERB
ftr-328	884	68	the	the	DET
ftr-328	884	69	matter	matter	NOUN
ftr-328	884	70	more	more	ADV
ftr-328	884	71	carefully	carefully	ADV
ftr-328	884	72	in	in	ADP
ftr-328	884	73	the	the	DET
ftr-328	884	74	light	light	NOUN
ftr-328	884	75	of	of	ADP
ftr-328	884	76	his	his	PRON
ftr-328	884	77	own	own	ADJ
ftr-328	884	78	best	good	ADJ
ftr-328	884	79	interests	interest	NOUN
ftr-328	884	80	and	and	CCONJ
ftr-328	884	81	those	those	PRON
ftr-328	884	82	of	of	ADP
ftr-328	884	83	his	his	PRON
ftr-328	884	84	family	family	NOUN
ftr-328	884	85	.	.	PUNCT
ftr-328	885	1	”291	”291	PROPN
ftr-328	886	1	the	the	DET
ftr-328	886	2	lawyer	lawyer	NOUN
ftr-328	886	3	must	must	AUX
ftr-328	886	4	also	also	ADV
ftr-328	886	5	remember	remember	VERB
ftr-328	886	6	the	the	DET
ftr-328	886	7	difference	difference	NOUN
ftr-328	886	8	between	between	ADP
ftr-328	886	9	“	"	PUNCT
ftr-328	886	10	facts	fact	NOUN
ftr-328	886	11	as	as	SCONJ
ftr-328	886	12	related	relate	VERB
ftr-328	886	13	orally	orally	ADV
ftr-328	886	14	by	by	ADP
ftr-328	886	15	the	the	DET
ftr-328	886	16	client	client	NOUN
ftr-328	886	17	and	and	CCONJ
ftr-328	886	18	facts	fact	NOUN
ftr-328	886	19	which	which	PRON
ftr-328	886	20	can	can	AUX
ftr-328	886	21	be	be	AUX
ftr-328	886	22	proved	prove	VERB
ftr-328	886	23	to	to	ADP
ftr-328	886	24	a	a	DET
ftr-328	886	25	court	court	NOUN
ftr-328	886	26	.	.	PUNCT
ftr-328	887	1	”292	”292	PUNCT
ftr-328	887	2	he	he	PRON
ftr-328	887	3	must	must	AUX
ftr-328	887	4	be	be	AUX
ftr-328	887	5	ready	ready	ADJ
ftr-328	887	6	to	to	PART
ftr-328	887	7	dig	dig	VERB
ftr-328	887	8	up	up	ADP
ftr-328	887	9	the	the	DET
ftr-328	887	10	facts	fact	NOUN
ftr-328	887	11	like	like	ADP
ftr-328	887	12	“	"	PUNCT
ftr-328	887	13	a	a	DET
ftr-328	887	14	miner	miner	NOUN
ftr-328	887	15	who	who	PRON
ftr-328	887	16	digs	dig	VERB
ftr-328	887	17	up	up	ADP
ftr-328	887	18	mounts	mount	NOUN
ftr-328	887	19	of	of	ADP
ftr-328	887	20	earth	earth	NOUN
ftr-328	887	21	to	to	PART
ftr-328	887	22	reach	reach	VERB
ftr-328	887	23	the	the	DET
ftr-328	887	24	ore	ore	NOUN
ftr-328	887	25	.	.	PUNCT
ftr-328	887	26	”293	”293	PUNCT
ftr-328	888	1	mr	mr	PROPN
ftr-328	888	2	.	.	PROPN
ftr-328	888	3	darrell	darrell	PROPN
ftr-328	888	4	emphasized	emphasize	VERB
ftr-328	888	5	that	that	SCONJ
ftr-328	888	6	being	be	AUX
ftr-328	888	7	a	a	DET
ftr-328	888	8	good	good	ADJ
ftr-328	888	9	tax	tax	NOUN
ftr-328	888	10	lawyer	lawyer	NOUN
ftr-328	888	11	“	"	PUNCT
ftr-328	888	12	requires	require	VERB
ftr-328	888	13	training	training	NOUN
ftr-328	888	14	,	,	PUNCT
ftr-328	888	15	experience	experience	NOUN
ftr-328	888	16	and	and	CCONJ
ftr-328	888	17	real	real	ADJ
ftr-328	888	18	work	work	NOUN
ftr-328	888	19	”	"	PUNCT
ftr-328	888	20	in	in	ADP
ftr-328	888	21	order	order	NOUN
ftr-328	888	22	to	to	PART
ftr-328	888	23	“	"	PUNCT
ftr-328	888	24	marshal	marshal	VERB
ftr-328	888	25	and	and	CCONJ
ftr-328	888	26	analyze	analyze	VERB
ftr-328	888	27	facts	fact	NOUN
ftr-328	888	28	effectively	effectively	ADV
ftr-328	888	29	,	,	PUNCT
ftr-328	888	30	and	and	CCONJ
ftr-328	888	31	to	to	PART
ftr-328	888	32	be	be	AUX
ftr-328	888	33	able	able	ADJ
ftr-328	888	34	to	to	PART
ftr-328	888	35	identify	identify	VERB
ftr-328	888	36	a	a	DET
ftr-328	888	37	transaction	transaction	NOUN
ftr-328	888	38	by	by	ADP
ftr-328	888	39	its	its	PRON
ftr-328	888	40	right	right	ADJ
ftr-328	888	41	name	name	NOUN
ftr-328	888	42	.	.	PUNCT
ftr-328	888	43	.	.	PUNCT
ftr-328	888	44	.	.	PUNCT
ftr-328	889	1	.”294	.”294	PUNCT
ftr-328	890	1	having	having	AUX
ftr-328	890	2	taken	take	VERB
ftr-328	890	3	these	these	DET
ftr-328	890	4	steps	step	NOUN
ftr-328	890	5	,	,	PUNCT
ftr-328	890	6	the	the	DET
ftr-328	890	7	tax	tax	NOUN
ftr-328	890	8	lawyer	lawyer	NOUN
ftr-328	890	9	has	have	AUX
ftr-328	890	10	not	not	PART
ftr-328	890	11	finished	finish	VERB
ftr-328	890	12	his	his	PRON
ftr-328	890	13	job	job	NOUN
ftr-328	890	14	but	but	CCONJ
ftr-328	890	15	has	have	AUX
ftr-328	890	16	just	just	ADV
ftr-328	890	17	begun	begin	VERB
ftr-328	890	18	the	the	DET
ftr-328	890	19	most	most	ADV
ftr-328	890	20	important	important	ADJ
ftr-328	890	21	part	part	NOUN
ftr-328	890	22	of	of	ADP
ftr-328	890	23	it	it	PRON
ftr-328	890	24	.	.	PUNCT
ftr-328	891	1	he	he	PRON
ftr-328	891	2	must	must	AUX
ftr-328	891	3	realize	realize	VERB
ftr-328	891	4	that	that	SCONJ
ftr-328	891	5	the	the	DET
ftr-328	891	6	steps	step	NOUN
ftr-328	891	7	“	"	PUNCT
ftr-328	891	8	function	function	VERB
ftr-328	891	9	only	only	ADV
ftr-328	891	10	to	to	PART
ftr-328	891	11	make	make	VERB
ftr-328	891	12	judgments	judgment	NOUN
ftr-328	891	13	informed	inform	VERB
ftr-328	891	14	,	,	PUNCT
ftr-328	891	15	and	and	CCONJ
ftr-328	891	16	can	can	AUX
ftr-328	891	17	not	not	PART
ftr-328	891	18	.	.	PUNCT
ftr-328	891	19	.	.	PUNCT
ftr-328	892	1	.	.	PUNCT
ftr-328	893	1	take	take	VERB
ftr-328	893	2	the	the	DET
ftr-328	893	3	place	place	NOUN
ftr-328	893	4	of	of	ADP
ftr-328	893	5	judgment	judgment	NOUN
ftr-328	893	6	.	.	PUNCT
ftr-328	893	7	”295	”295	PUNCT
ftr-328	894	1	he	he	PRON
ftr-328	894	2	must	must	AUX
ftr-328	894	3	recognize	recognize	VERB
ftr-328	894	4	that	that	SCONJ
ftr-328	894	5	the	the	DET
ftr-328	894	6	“	"	PUNCT
ftr-328	894	7	the	the	DET
ftr-328	894	8	line	line	NOUN
ftr-328	894	9	is	be	AUX
ftr-328	894	10	not	not	PART
ftr-328	894	11	a	a	DET
ftr-328	894	12	static	static	NOUN
ftr-328	894	13	but	but	CCONJ
ftr-328	894	14	a	a	DET
ftr-328	894	15	shifting	shift	VERB
ftr-328	894	16	one	one	NUM
ftr-328	894	17	.	.	PUNCT
ftr-328	894	18	”296	”296	PUNCT
ftr-328	895	1	he	he	PRON
ftr-328	895	2	must	must	AUX
ftr-328	895	3	ponder	ponder	VERB
ftr-328	895	4	the	the	DET
ftr-328	895	5	relevant	relevant	ADJ
ftr-328	895	6	history	history	NOUN
ftr-328	895	7	and	and	CCONJ
ftr-328	895	8	likely	likely	ADJ
ftr-328	895	9	changes	change	NOUN
ftr-328	895	10	,	,	PUNCT
ftr-328	895	11	being	be	AUX
ftr-328	895	12	careful	careful	ADJ
ftr-328	895	13	to	to	PART
ftr-328	895	14	interpret	interpret	VERB
ftr-328	895	15	“	"	PUNCT
ftr-328	895	16	the	the	DET
ftr-328	895	17	overriding	override	VERB
ftr-328	895	18	congressional	congressional	ADJ
ftr-328	895	19	purpose	purpose	NOUN
ftr-328	895	20	”	"	PUNCT
ftr-328	895	21	involved.297	involved.297	ADV
ftr-328	895	22	he	he	PRON
ftr-328	895	23	must	must	AUX
ftr-328	895	24	realize	realize	VERB
ftr-328	895	25	that	that	SCONJ
ftr-328	895	26	a	a	DET
ftr-328	895	27	good	good	ADJ
ftr-328	895	28	tax	tax	NOUN
ftr-328	895	29	plan	plan	NOUN
ftr-328	895	30	should	should	AUX
ftr-328	895	31	be	be	AUX
ftr-328	895	32	“	"	PUNCT
ftr-328	895	33	adapted	adapt	VERB
ftr-328	895	34	to	to	PART
ftr-328	895	35	survive	survive	VERB
ftr-328	895	36	amid	amid	ADP
ftr-328	895	37	the	the	DET
ftr-328	895	38	interplay	interplay	NOUN
ftr-328	895	39	of	of	ADP
ftr-328	895	40	living	live	VERB
ftr-328	895	41	social	social	ADJ
ftr-328	895	42	forces	force	NOUN
ftr-328	895	43	”	"	PUNCT
ftr-328	895	44	and	and	CCONJ
ftr-328	895	45	never	never	ADV
ftr-328	895	46	“	"	PUNCT
ftr-328	895	47	simply	simply	ADV
ftr-328	895	48	jig	jig	NOUN
ftr-328	895	49	-	-	PUNCT
ftr-328	895	50	saw	saw	NOUN
ftr-328	895	51	cut	cut	NOUN
ftr-328	895	52	.	.	PUNCT
ftr-328	895	53	.	.	PUNCT
ftr-328	895	54	.	.	PUNCT
ftr-328	896	1	.”298	.”298	PUNCT
ftr-328	897	1	it	it	PRON
ftr-328	897	2	is	be	AUX
ftr-328	897	3	with	with	ADP
ftr-328	897	4	these	these	DET
ftr-328	897	5	issues	issue	NOUN
ftr-328	897	6	that	that	PRON
ftr-328	897	7	mr	mr	PROPN
ftr-328	897	8	.	.	PROPN
ftr-328	897	9	darrell	darrell	PROPN
ftr-328	897	10	believed	believe	VERB
ftr-328	897	11	“	"	PUNCT
ftr-328	897	12	that	that	SCONJ
ftr-328	897	13	considerations	consideration	NOUN
ftr-328	897	14	of	of	ADP
ftr-328	897	15	moral	moral	ADJ
ftr-328	897	16	and	and	CCONJ
ftr-328	897	17	ethical	ethical	ADJ
ftr-328	897	18	propriety	propriety	NOUN
ftr-328	897	19	and	and	CCONJ
ftr-328	897	20	legal	legal	ADJ
ftr-328	897	21	effectiveness	effectiveness	NOUN
ftr-328	897	22	.	.	PUNCT
ftr-328	897	23	.	.	PUNCT
ftr-328	897	24	.	.	PUNCT
ftr-328	898	1	often	often	ADV
ftr-328	898	2	shade	shade	VERB
ftr-328	898	3	into	into	ADP
ftr-328	898	4	each	each	DET
ftr-328	898	5	other	other	ADJ
ftr-328	898	6	”	"	PUNCT
ftr-328	898	7	insofar	insofar	ADV
ftr-328	898	8	as	as	ADP
ftr-328	898	9	a	a	DET
ftr-328	898	10	“	"	PUNCT
ftr-328	898	11	foul	foul	ADJ
ftr-328	898	12	-	-	PUNCT
ftr-328	898	13	smelling	smelling	ADJ
ftr-328	898	14	”	"	PUNCT
ftr-328	898	15	plan	plan	NOUN
ftr-328	898	16	is	be	AUX
ftr-328	898	17	“	"	PUNCT
ftr-328	898	18	likely	likely	ADJ
ftr-328	898	19	to	to	PART
ftr-328	898	20	be	be	AUX
ftr-328	898	21	adjudged	adjudge	VERB
ftr-328	898	22	ineffective	ineffective	ADJ
ftr-328	898	23	”	"	PUNCT
ftr-328	898	24	eventually.299	eventually.299	NOUN
ftr-328	898	25	in	in	ADP
ftr-328	898	26	this	this	DET
ftr-328	898	27	realm	realm	NOUN
ftr-328	898	28	of	of	ADP
ftr-328	898	29	professional	professional	ADJ
ftr-328	898	30	judgment	judgment	NOUN
ftr-328	898	31	,	,	PUNCT
ftr-328	898	32	288	288	NUM
ftr-328	898	33	.	.	PUNCT
ftr-328	899	1	i	i	PRON
ftr-328	899	2	d.	d.	PROPN
ftr-328	899	3	at	at	ADP
ftr-328	899	4	984	984	NUM
ftr-328	899	5	.	.	PUNCT
ftr-328	900	1	289	289	NUM
ftr-328	900	2	.	.	PUNCT
ftr-328	901	1	darrell	darrell	PROPN
ftr-328	901	2	,	,	PUNCT
ftr-328	901	3	tax	tax	NOUN
ftr-328	901	4	minimization	minimization	NOUN
ftr-328	901	5	devices	device	NOUN
ftr-328	901	6	,	,	PUNCT
ftr-328	901	7	supra	supra	PROPN
ftr-328	901	8	note	note	PROPN
ftr-328	901	9	21	21	NUM
ftr-328	901	10	,	,	PUNCT
ftr-328	901	11	at	at	ADP
ftr-328	901	12	984	984	NUM
ftr-328	901	13	.	.	PUNCT
ftr-328	901	14	290	290	NUM
ftr-328	901	15	.	.	PUNCT
ftr-328	902	1	i	i	PRON
ftr-328	902	2	d.	d.	PROPN
ftr-328	902	3	291	291	NUM
ftr-328	902	4	.	.	PUNCT
ftr-328	903	1	i	i	PRON
ftr-328	903	2	d.	d.	PROPN
ftr-328	903	3	at	at	ADP
ftr-328	903	4	983	983	NUM
ftr-328	903	5	,	,	PUNCT
ftr-328	903	6	985	985	NUM
ftr-328	903	7	.	.	NOUN
ftr-328	904	1	292	292	NUM
ftr-328	904	2	.	.	PUNCT
ftr-328	905	1	i	i	PRON
ftr-328	905	2	d.	d.	PROPN
ftr-328	905	3	at	at	ADP
ftr-328	905	4	985	985	NUM
ftr-328	905	5	.	.	PUNCT
ftr-328	905	6	293	293	NUM
ftr-328	905	7	.	.	PUNCT
ftr-328	906	1	i	i	PRON
ftr-328	906	2	d.	d.	PROPN
ftr-328	906	3	294	294	NUM
ftr-328	906	4	.	.	PUNCT
ftr-328	907	1	darrell	darrell	PROPN
ftr-328	907	2	,	,	PUNCT
ftr-328	907	3	tax	tax	NOUN
ftr-328	907	4	minimization	minimization	NOUN
ftr-328	907	5	devices	device	NOUN
ftr-328	907	6	,	,	PUNCT
ftr-328	907	7	supra	supra	PROPN
ftr-328	907	8	note	note	PROPN
ftr-328	907	9	21	21	NUM
ftr-328	907	10	,	,	PUNCT
ftr-328	907	11	at	at	ADP
ftr-328	907	12	985	985	NUM
ftr-328	907	13	.	.	NOUN
ftr-328	907	14	295	295	NUM
ftr-328	907	15	.	.	PUNCT
ftr-328	908	1	i	i	PRON
ftr-328	908	2	d.	d.	PROPN
ftr-328	908	3	296	296	NUM
ftr-328	908	4	.	.	PUNCT
ftr-328	909	1	i	i	PRON
ftr-328	909	2	d.	d.	PROPN
ftr-328	909	3	at	at	ADP
ftr-328	909	4	989	989	NUM
ftr-328	909	5	.	.	PUNCT
ftr-328	909	6	297	297	NUM
ftr-328	909	7	.	.	PUNCT
ftr-328	910	1	i	i	PRON
ftr-328	910	2	d.	d.	PROPN
ftr-328	910	3	298	298	NUM
ftr-328	910	4	.	.	PUNCT
ftr-328	911	1	i	i	PRON
ftr-328	911	2	d.	d.	PROPN
ftr-328	911	3	at	at	ADP
ftr-328	911	4	988	988	NUM
ftr-328	911	5	.	.	PUNCT
ftr-328	912	1	299	299	NUM
ftr-328	912	2	.	.	X
ftr-328	912	3	bittker	bittker	PROPN
ftr-328	912	4	,	,	PUNCT
ftr-328	912	5	professional	professional	ADJ
ftr-328	912	6	responsibility	responsibility	NOUN
ftr-328	912	7	,	,	PUNCT
ftr-328	912	8	supra	supra	PROPN
ftr-328	912	9	note	note	PROPN
ftr-328	912	10	23	23	NUM
ftr-328	912	11	,	,	PUNCT
ftr-328	912	12	at	at	ADP
ftr-328	912	13	101	101	NUM
ftr-328	912	14	.	.	PUNCT
ftr-328	912	15	2012	2012	NUM
ftr-328	912	16	]	]	PUNCT
ftr-328	913	1	legal	legal	ADJ
ftr-328	913	2	ethics	ethic	NOUN
ftr-328	913	3	and	and	CCONJ
ftr-328	913	4	federal	federal	ADJ
ftr-328	913	5	taxes	taxis	NOUN
ftr-328	913	6	39	39	NUM
ftr-328	913	7	mr	mr	PROPN
ftr-328	913	8	.	.	PROPN
ftr-328	913	9	darrell	darrell	PROPN
ftr-328	913	10	compares	compare	VERB
ftr-328	913	11	the	the	DET
ftr-328	913	12	tax	tax	NOUN
ftr-328	913	13	lawyer	lawyer	NOUN
ftr-328	913	14	with	with	ADP
ftr-328	913	15	“	"	PUNCT
ftr-328	913	16	the	the	DET
ftr-328	913	17	perfume	perfume	NOUN
ftr-328	913	18	smeller	smell	ADJ
ftr-328	913	19	or	or	CCONJ
ftr-328	913	20	the	the	DET
ftr-328	913	21	wine	wine	NOUN
ftr-328	913	22	taster	taster	NOUN
ftr-328	913	23	.	.	PUNCT
ftr-328	913	24	”	"	PUNCT
ftr-328	914	1	300	300	NUM
ftr-328	914	2	finally	finally	ADV
ftr-328	914	3	,	,	PUNCT
ftr-328	914	4	in	in	ADP
ftr-328	914	5	arriving	arrive	VERB
ftr-328	914	6	at	at	ADP
ftr-328	914	7	his	his	PRON
ftr-328	914	8	final	final	ADJ
ftr-328	914	9	judgment	judgment	NOUN
ftr-328	914	10	,	,	PUNCT
ftr-328	914	11	the	the	DET
ftr-328	914	12	good	good	ADJ
ftr-328	914	13	tax	tax	NOUN
ftr-328	914	14	lawyer	lawyer	NOUN
ftr-328	914	15	never	never	ADV
ftr-328	914	16	loses	lose	VERB
ftr-328	914	17	“	"	PUNCT
ftr-328	914	18	sight	sight	NOUN
ftr-328	914	19	of	of	ADP
ftr-328	914	20	the	the	DET
ftr-328	914	21	fact	fact	NOUN
ftr-328	914	22	that	that	SCONJ
ftr-328	914	23	the	the	DET
ftr-328	914	24	tax	tax	NOUN
ftr-328	914	25	consideration	consideration	NOUN
ftr-328	914	26	is	be	AUX
ftr-328	914	27	only	only	ADV
ftr-328	914	28	one	one	NUM
ftr-328	914	29	of	of	ADP
ftr-328	914	30	the	the	DET
ftr-328	914	31	many	many	ADJ
ftr-328	914	32	factors	factor	NOUN
ftr-328	914	33	that	that	PRON
ftr-328	914	34	should	should	AUX
ftr-328	914	35	be	be	AUX
ftr-328	914	36	taken	take	VERB
ftr-328	914	37	into	into	ADP
ftr-328	914	38	account	account	NOUN
ftr-328	914	39	,	,	PUNCT
ftr-328	914	40	”	"	PUNCT
ftr-328	914	41	and	and	CCONJ
ftr-328	914	42	that	that	SCONJ
ftr-328	914	43	“	"	PUNCT
ftr-328	914	44	[	[	PUNCT
ftr-328	914	45	i]ll	i]ll	NOUN
ftr-328	914	46	-	-	PUNCT
ftr-328	914	47	considered	consider	VERB
ftr-328	914	48	action	action	NOUN
ftr-328	914	49	to	to	PART
ftr-328	914	50	escape	escape	VERB
ftr-328	914	51	taxes	taxis	NOUN
ftr-328	914	52	may	may	AUX
ftr-328	914	53	prove	prove	VERB
ftr-328	914	54	.	.	PUNCT
ftr-328	914	55	.	.	PUNCT
ftr-328	914	56	.	.	PUNCT
ftr-328	915	1	tragic	tragic	ADJ
ftr-328	915	2	.	.	PUNCT
ftr-328	915	3	.	.	PUNCT
ftr-328	915	4	.	.	PUNCT
ftr-328	916	1	.”301	.”301	PUNCT
ftr-328	917	1	he	he	PRON
ftr-328	917	2	must	must	AUX
ftr-328	917	3	then	then	ADV
ftr-328	917	4	have	have	VERB
ftr-328	917	5	“	"	PUNCT
ftr-328	917	6	a	a	DET
ftr-328	917	7	character	character	NOUN
ftr-328	917	8	,	,	PUNCT
ftr-328	917	9	and	and	CCONJ
ftr-328	917	10	a	a	DET
ftr-328	917	11	breadth	breadth	NOUN
ftr-328	917	12	of	of	ADP
ftr-328	917	13	background	background	NOUN
ftr-328	917	14	,	,	PUNCT
ftr-328	917	15	training	training	NOUN
ftr-328	917	16	and	and	CCONJ
ftr-328	917	17	experience	experience	NOUN
ftr-328	917	18	in	in	ADP
ftr-328	917	19	business	business	NOUN
ftr-328	917	20	and	and	CCONJ
ftr-328	917	21	personal	personal	ADJ
ftr-328	917	22	affairs	affair	NOUN
ftr-328	917	23	”	"	PUNCT
ftr-328	917	24	that	that	PRON
ftr-328	917	25	will	will	AUX
ftr-328	917	26	enable	enable	VERB
ftr-328	917	27	him	he	PRON
ftr-328	917	28	“	"	PUNCT
ftr-328	917	29	to	to	PART
ftr-328	917	30	put	put	VERB
ftr-328	917	31	all	all	DET
ftr-328	917	32	aspects	aspect	NOUN
ftr-328	917	33	of	of	ADP
ftr-328	917	34	the	the	DET
ftr-328	917	35	matter	matter	NOUN
ftr-328	917	36	before	before	ADP
ftr-328	917	37	his	his	PRON
ftr-328	917	38	client	client	NOUN
ftr-328	917	39	in	in	ADP
ftr-328	917	40	their	their	PRON
ftr-328	917	41	proper	proper	ADJ
ftr-328	917	42	light	light	NOUN
ftr-328	917	43	so	so	SCONJ
ftr-328	917	44	that	that	SCONJ
ftr-328	917	45	the	the	DET
ftr-328	917	46	client	client	NOUN
ftr-328	917	47	may	may	AUX
ftr-328	917	48	be	be	AUX
ftr-328	917	49	guided	guide	VERB
ftr-328	917	50	toward	toward	ADP
ftr-328	917	51	a	a	DET
ftr-328	917	52	wise	wise	ADJ
ftr-328	917	53	decision	decision	NOUN
ftr-328	917	54	.	.	PUNCT
ftr-328	917	55	”302	”302	PUNCT
ftr-328	918	1	much	much	ADV
ftr-328	918	2	as	as	SCONJ
ftr-328	918	3	mr	mr	PROPN
ftr-328	918	4	.	.	PROPN
ftr-328	918	5	darrell	darrell	PROPN
ftr-328	918	6	characterized	characterize	VERB
ftr-328	918	7	clients	client	NOUN
ftr-328	918	8	as	as	ADV
ftr-328	918	9	apt	apt	ADJ
ftr-328	918	10	to	to	PART
ftr-328	918	11	confuse	confuse	VERB
ftr-328	918	12	technical	technical	ADJ
ftr-328	918	13	cleverness	cleverness	NOUN
ftr-328	918	14	for	for	ADP
ftr-328	918	15	practical	practical	ADJ
ftr-328	918	16	judgment	judgment	NOUN
ftr-328	918	17	,	,	PUNCT
ftr-328	918	18	merle	merle	PROPN
ftr-328	918	19	h.	h.	PROPN
ftr-328	918	20	miller	miller	PROPN
ftr-328	918	21	believed	believe	VERB
ftr-328	918	22	they	they	PRON
ftr-328	918	23	were	be	AUX
ftr-328	918	24	likely	likely	ADJ
ftr-328	918	25	to	to	PART
ftr-328	918	26	have	have	VERB
ftr-328	918	27	“	"	PUNCT
ftr-328	918	28	more	more	ADJ
ftr-328	918	29	faith	faith	NOUN
ftr-328	918	30	in	in	ADP
ftr-328	918	31	technicalities	technicality	NOUN
ftr-328	918	32	”	"	PUNCT
ftr-328	918	33	than	than	ADP
ftr-328	918	34	their	their	PRON
ftr-328	918	35	lawyers	lawyer	NOUN
ftr-328	918	36	do.303	do.303	VERB
ftr-328	918	37	they	they	PRON
ftr-328	918	38	think	think	VERB
ftr-328	918	39	tax	tax	NOUN
ftr-328	918	40	lawyers	lawyer	NOUN
ftr-328	918	41	must	must	AUX
ftr-328	918	42	have	have	VERB
ftr-328	918	43	“	"	PUNCT
ftr-328	918	44	a	a	DET
ftr-328	918	45	bag	bag	NOUN
ftr-328	918	46	of	of	ADP
ftr-328	918	47	tricks	trick	NOUN
ftr-328	918	48	that	that	PRON
ftr-328	918	49	greatly	greatly	ADV
ftr-328	918	50	reduces	reduce	VERB
ftr-328	918	51	our	our	PRON
ftr-328	918	52	clients	client	NOUN
ftr-328	918	53	’	’	PART
ftr-328	918	54	taxes	taxis	NOUN
ftr-328	918	55	and	and	CCONJ
ftr-328	918	56	probably	probably	ADV
ftr-328	918	57	get	get	VERB
ftr-328	918	58	us	we	PRON
ftr-328	918	59	out	out	ADP
ftr-328	918	60	altogether	altogether	ADV
ftr-328	918	61	on	on	ADP
ftr-328	918	62	our	our	PRON
ftr-328	918	63	own	own	ADJ
ftr-328	918	64	.	.	PUNCT
ftr-328	919	1	”304	”304	PROPN
ftr-328	920	1	or	or	CCONJ
ftr-328	920	2	so	so	ADV
ftr-328	920	3	they	they	PRON
ftr-328	920	4	may	may	AUX
ftr-328	920	5	think	think	VERB
ftr-328	920	6	,	,	PUNCT
ftr-328	920	7	“	"	PUNCT
ftr-328	920	8	until	until	SCONJ
ftr-328	920	9	they	they	PRON
ftr-328	920	10	call	call	VERB
ftr-328	920	11	on	on	ADP
ftr-328	920	12	upon	upon	SCONJ
ftr-328	920	13	us	we	PRON
ftr-328	920	14	in	in	ADP
ftr-328	920	15	a	a	DET
ftr-328	920	16	professional	professional	ADJ
ftr-328	920	17	way	way	NOUN
ftr-328	920	18	and	and	CCONJ
ftr-328	920	19	usually	usually	ADV
ftr-328	920	20	leave	leave	VERB
ftr-328	920	21	in	in	ADP
ftr-328	920	22	amazement	amazement	NOUN
ftr-328	920	23	after	after	ADP
ftr-328	920	24	being	be	AUX
ftr-328	920	25	told	tell	VERB
ftr-328	920	26	that	that	SCONJ
ftr-328	920	27	they	they	PRON
ftr-328	920	28	really	really	ADV
ftr-328	920	29	owe	owe	VERB
ftr-328	920	30	more	more	ADJ
ftr-328	920	31	than	than	SCONJ
ftr-328	920	32	they	they	PRON
ftr-328	920	33	thought	think	VERB
ftr-328	920	34	they	they	PRON
ftr-328	920	35	did	do	VERB
ftr-328	920	36	when	when	SCONJ
ftr-328	920	37	they	they	PRON
ftr-328	920	38	came	come	VERB
ftr-328	920	39	to	to	PART
ftr-328	920	40	see	see	VERB
ftr-328	920	41	us	we	PRON
ftr-328	920	42	.	.	PUNCT
ftr-328	921	1	”305	”305	PROPN
ftr-328	921	2	rather	rather	ADV
ftr-328	921	3	than	than	ADP
ftr-328	921	4	finding	find	VERB
ftr-328	921	5	tax	tax	NOUN
ftr-328	921	6	lawyers	lawyer	NOUN
ftr-328	921	7	to	to	PART
ftr-328	921	8	be	be	AUX
ftr-328	921	9	technical	technical	ADJ
ftr-328	921	10	magicians	magician	NOUN
ftr-328	921	11	with	with	ADP
ftr-328	921	12	secrets	secret	NOUN
ftr-328	921	13	for	for	ADP
ftr-328	921	14	sale	sale	NOUN
ftr-328	922	1	,	,	PUNCT
ftr-328	922	2	mr	mr	PROPN
ftr-328	922	3	.	.	PROPN
ftr-328	922	4	miller	miller	PROPN
ftr-328	922	5	thought	think	VERB
ftr-328	922	6	the	the	DET
ftr-328	922	7	client	client	NOUN
ftr-328	922	8	was	be	AUX
ftr-328	922	9	more	more	ADV
ftr-328	922	10	likely	likely	ADJ
ftr-328	922	11	to	to	PART
ftr-328	922	12	find	find	VERB
ftr-328	922	13	a	a	DET
ftr-328	922	14	professional	professional	NOUN
ftr-328	922	15	who	who	PRON
ftr-328	922	16	considers	consider	VERB
ftr-328	922	17	his	his	PRON
ftr-328	922	18	primary	primary	ADJ
ftr-328	922	19	job	job	NOUN
ftr-328	922	20	to	to	PART
ftr-328	922	21	be	be	AUX
ftr-328	922	22	preventing	prevent	VERB
ftr-328	922	23	his	his	PRON
ftr-328	922	24	clients	client	NOUN
ftr-328	922	25	“	"	PUNCT
ftr-328	922	26	from	from	ADP
ftr-328	922	27	going	go	VERB
ftr-328	922	28	off	off	ADP
ftr-328	922	29	on	on	ADP
ftr-328	922	30	screwy	screwy	ADJ
ftr-328	922	31	tantrums	tantrum	NOUN
ftr-328	922	32	,	,	PUNCT
ftr-328	922	33	diverting	divert	VERB
ftr-328	922	34	their	their	PRON
ftr-328	922	35	energies	energy	NOUN
ftr-328	922	36	into	into	ADP
ftr-328	922	37	non	non	ADJ
ftr-328	922	38	-	-	ADJ
ftr-328	922	39	productive	productive	ADJ
ftr-328	922	40	tax	tax	NOUN
ftr-328	922	41	avoidance	avoidance	NOUN
ftr-328	922	42	activities	activity	NOUN
ftr-328	922	43	,	,	PUNCT
ftr-328	922	44	to	to	ADP
ftr-328	922	45	the	the	DET
ftr-328	922	46	great	great	ADJ
ftr-328	922	47	detriment	detriment	NOUN
ftr-328	922	48	of	of	ADP
ftr-328	922	49	our	our	PRON
ftr-328	922	50	productive	productive	ADJ
ftr-328	922	51	system	system	NOUN
ftr-328	922	52	and	and	CCONJ
ftr-328	922	53	our	our	PRON
ftr-328	922	54	tax	tax	NOUN
ftr-328	922	55	collecting	collecting	NOUN
ftr-328	922	56	system	system	NOUN
ftr-328	922	57	.	.	PUNCT
ftr-328	922	58	”306	”306	PROPN
ftr-328	923	1	whereas	whereas	SCONJ
ftr-328	923	2	mr	mr	PROPN
ftr-328	923	3	.	.	PROPN
ftr-328	923	4	darrell	darrell	PROPN
ftr-328	923	5	wrote	write	VERB
ftr-328	923	6	that	that	SCONJ
ftr-328	923	7	tax	tax	NOUN
ftr-328	923	8	lawyers	lawyer	NOUN
ftr-328	923	9	often	often	ADV
ftr-328	923	10	have	have	VERB
ftr-328	923	11	to	to	PART
ftr-328	923	12	throw	throw	VERB
ftr-328	923	13	a	a	DET
ftr-328	923	14	“	"	PUNCT
ftr-328	923	15	wet	wet	ADJ
ftr-328	923	16	blanket	blanket	NOUN
ftr-328	923	17	”	"	PUNCT
ftr-328	923	18	on	on	ADP
ftr-328	923	19	such	such	ADJ
ftr-328	923	20	tantrums,307	tantrums,307	NUM
ftr-328	923	21	mr	mr	PROPN
ftr-328	923	22	.	.	PROPN
ftr-328	923	23	miller	miller	PROPN
ftr-328	923	24	provided	provide	VERB
ftr-328	923	25	a	a	DET
ftr-328	923	26	more	more	ADV
ftr-328	923	27	graphic	graphic	ADJ
ftr-328	923	28	description	description	NOUN
ftr-328	923	29	,	,	PUNCT
ftr-328	923	30	writing	write	VERB
ftr-328	923	31	that	that	SCONJ
ftr-328	923	32	a	a	DET
ftr-328	923	33	tax	tax	NOUN
ftr-328	923	34	lawyer	lawyer	NOUN
ftr-328	923	35	spends	spend	VERB
ftr-328	923	36	nine	nine	NUM
ftr-328	923	37	-	-	PUNCT
ftr-328	923	38	tenths	tenth	NOUN
ftr-328	923	39	of	of	ADP
ftr-328	923	40	his	his	PRON
ftr-328	923	41	time	time	NOUN
ftr-328	923	42	killing	kill	VERB
ftr-328	923	43	schemes	scheme	NOUN
ftr-328	923	44	believed	believe	VERB
ftr-328	923	45	by	by	ADP
ftr-328	923	46	the	the	DET
ftr-328	923	47	proponents	proponent	NOUN
ftr-328	923	48	to	to	PART
ftr-328	923	49	be	be	AUX
ftr-328	923	50	new	new	ADJ
ftr-328	923	51	,	,	PUNCT
ftr-328	923	52	but	but	CCONJ
ftr-328	923	53	which	which	PRON
ftr-328	923	54	were	be	AUX
ftr-328	923	55	actually	actually	ADV
ftr-328	923	56	dead	dead	ADJ
ftr-328	923	57	and	and	CCONJ
ftr-328	923	58	buried	bury	VERB
ftr-328	923	59	many	many	ADJ
ftr-328	923	60	revenue	revenue	NOUN
ftr-328	923	61	acts	act	NOUN
ftr-328	923	62	and	and	CCONJ
ftr-328	923	63	many	many	ADJ
ftr-328	923	64	decisions	decision	NOUN
ftr-328	923	65	ago	ago	ADV
ftr-328	923	66	.	.	PUNCT
ftr-328	924	1	as	as	SCONJ
ftr-328	924	2	we	we	PRON
ftr-328	924	3	grow	grow	VERB
ftr-328	924	4	old	old	ADJ
ftr-328	924	5	in	in	ADP
ftr-328	924	6	the	the	DET
ftr-328	924	7	practice	practice	NOUN
ftr-328	924	8	,	,	PUNCT
ftr-328	924	9	this	this	DET
ftr-328	924	10	mortality	mortality	NOUN
ftr-328	924	11	rate	rate	NOUN
ftr-328	924	12	bothers	bother	VERB
ftr-328	924	13	us	we	PRON
ftr-328	924	14	less	less	ADJ
ftr-328	924	15	and	and	CCONJ
ftr-328	924	16	less	less	ADJ
ftr-328	924	17	,	,	PUNCT
ftr-328	924	18	and	and	CCONJ
ftr-328	924	19	we	we	PRON
ftr-328	924	20	come	come	VERB
ftr-328	924	21	to	to	PART
ftr-328	924	22	suspect	suspect	VERB
ftr-328	924	23	that	that	SCONJ
ftr-328	924	24	the	the	DET
ftr-328	924	25	scheme	scheme	NOUN
ftr-328	924	26	is	be	AUX
ftr-328	924	27	bad	bad	ADJ
ftr-328	924	28	even	even	ADV
ftr-328	924	29	300	300	NUM
ftr-328	924	30	.	.	PUNCT
ftr-328	925	1	i	i	PRON
ftr-328	925	2	d.	d.	PROPN
ftr-328	925	3	the	the	DET
ftr-328	925	4	tax	tax	NOUN
ftr-328	925	5	lawyer	lawyer	NOUN
ftr-328	925	6	’s	’s	PART
ftr-328	925	7	use	use	NOUN
ftr-328	925	8	of	of	ADP
ftr-328	925	9	the	the	DET
ftr-328	925	10	“	"	PUNCT
ftr-328	925	11	smell	smell	NOUN
ftr-328	925	12	test	test	NOUN
ftr-328	925	13	”	"	PUNCT
ftr-328	925	14	was	be	AUX
ftr-328	925	15	mentioned	mention	VERB
ftr-328	925	16	in	in	ADP
ftr-328	925	17	holland	holland	PROPN
ftr-328	925	18	et	et	PROPN
ftr-328	926	1	al	al	PROPN
ftr-328	926	2	.	.	PROPN
ftr-328	926	3	,	,	PUNCT
ftr-328	926	4	panel	panel	NOUN
ftr-328	926	5	discussion	discussion	NOUN
ftr-328	926	6	,	,	PUNCT
ftr-328	926	7	supra	supra	PROPN
ftr-328	926	8	note	note	PROPN
ftr-328	926	9	85	85	NUM
ftr-328	926	10	,	,	PUNCT
ftr-328	926	11	at	at	ADP
ftr-328	926	12	23	23	NUM
ftr-328	926	13	,	,	PUNCT
ftr-328	926	14	38	38	NUM
ftr-328	926	15	,	,	PUNCT
ftr-328	926	16	43	43	NUM
ftr-328	926	17	.	.	PUNCT
ftr-328	927	1	the	the	DET
ftr-328	927	2	image	image	NOUN
ftr-328	927	3	of	of	ADP
ftr-328	927	4	the	the	DET
ftr-328	927	5	nose	nose	NOUN
ftr-328	927	6	as	as	ADP
ftr-328	927	7	a	a	DET
ftr-328	927	8	useful	useful	ADJ
ftr-328	927	9	guide	guide	NOUN
ftr-328	927	10	to	to	ADP
ftr-328	927	11	the	the	DET
ftr-328	927	12	tax	tax	NOUN
ftr-328	927	13	lawyer	lawyer	NOUN
ftr-328	927	14	appears	appear	VERB
ftr-328	927	15	to	to	PART
ftr-328	927	16	have	have	AUX
ftr-328	927	17	been	be	AUX
ftr-328	927	18	in	in	ADP
ftr-328	927	19	circulation	circulation	NOUN
ftr-328	927	20	among	among	ADP
ftr-328	927	21	tax	tax	NOUN
ftr-328	927	22	lawyers	lawyer	NOUN
ftr-328	927	23	for	for	ADP
ftr-328	927	24	quite	quite	DET
ftr-328	927	25	some	some	DET
ftr-328	927	26	time	time	NOUN
ftr-328	927	27	.	.	PUNCT
ftr-328	928	1	301	301	NUM
ftr-328	928	2	.	.	PUNCT
ftr-328	929	1	darrell	darrell	PROPN
ftr-328	929	2	,	,	PUNCT
ftr-328	929	3	tax	tax	NOUN
ftr-328	929	4	minimization	minimization	NOUN
ftr-328	929	5	devices	device	NOUN
ftr-328	929	6	,	,	PUNCT
ftr-328	929	7	supra	supra	PROPN
ftr-328	929	8	note	note	PROPN
ftr-328	929	9	21	21	NUM
ftr-328	929	10	,	,	PUNCT
ftr-328	929	11	at	at	ADP
ftr-328	929	12	988	988	NUM
ftr-328	929	13	.	.	PUNCT
ftr-328	929	14	302	302	NUM
ftr-328	929	15	.	.	PUNCT
ftr-328	930	1	i	i	PRON
ftr-328	930	2	d.	d.	PROPN
ftr-328	930	3	303	303	NUM
ftr-328	930	4	.	.	PUNCT
ftr-328	931	1	miller	miller	PROPN
ftr-328	931	2	,	,	PUNCT
ftr-328	931	3	morality	morality	NOUN
ftr-328	931	4	,	,	PUNCT
ftr-328	931	5	supra	supra	ADJ
ftr-328	931	6	note	note	NOUN
ftr-328	931	7	20	20	NUM
ftr-328	931	8	,	,	PUNCT
ftr-328	931	9	at	at	ADP
ftr-328	931	10	1075	1075	NUM
ftr-328	931	11	.	.	PUNCT
ftr-328	932	1	304	304	NUM
ftr-328	932	2	.	.	PUNCT
ftr-328	933	1	i	i	PRON
ftr-328	933	2	d.	d.	PROPN
ftr-328	933	3	at	at	ADP
ftr-328	933	4	1074	1074	NUM
ftr-328	933	5	.	.	PUNCT
ftr-328	934	1	305	305	NUM
ftr-328	934	2	.	.	PUNCT
ftr-328	935	1	i	i	PRON
ftr-328	935	2	d.	d.	PROPN
ftr-328	935	3	at	at	ADP
ftr-328	935	4	1074–75	1074–75	NUM
ftr-328	935	5	.	.	PUNCT
ftr-328	936	1	306	306	NUM
ftr-328	936	2	.	.	PUNCT
ftr-328	937	1	i	i	PRON
ftr-328	937	2	d.	d.	PROPN
ftr-328	937	3	at	at	ADP
ftr-328	937	4	1076	1076	NUM
ftr-328	937	5	.	.	PUNCT
ftr-328	938	1	307	307	NUM
ftr-328	938	2	.	.	PUNCT
ftr-328	939	1	darrell	darrell	PROPN
ftr-328	939	2	,	,	PUNCT
ftr-328	939	3	tax	tax	NOUN
ftr-328	939	4	minimization	minimization	NOUN
ftr-328	939	5	devices	device	NOUN
ftr-328	939	6	,	,	PUNCT
ftr-328	939	7	supra	supra	PROPN
ftr-328	939	8	note	note	PROPN
ftr-328	939	9	21	21	NUM
ftr-328	939	10	,	,	PUNCT
ftr-328	939	11	at	at	ADP
ftr-328	939	12	983	983	NUM
ftr-328	939	13	.	.	PUNCT
ftr-328	940	1	40	40	NUM
ftr-328	940	2	florida	florida	PROPN
ftr-328	940	3	tax	tax	NOUN
ftr-328	940	4	review	review	NOUN
ftr-328	940	5	[	[	X
ftr-328	940	6	vol	vol	NOUN
ftr-328	940	7	.	.	PUNCT
ftr-328	941	1	12:1	12:1	NUM
ftr-328	941	2	before	before	SCONJ
ftr-328	941	3	we	we	PRON
ftr-328	941	4	have	have	AUX
ftr-328	941	5	heard	hear	VERB
ftr-328	941	6	it	it	PRON
ftr-328	941	7	.	.	PUNCT
ftr-328	942	1	once	once	ADV
ftr-328	942	2	a	a	DET
ftr-328	942	3	man	man	NOUN
ftr-328	942	4	has	have	AUX
ftr-328	942	5	become	become	AUX
ftr-328	942	6	reconciled	reconcile	VERB
ftr-328	942	7	to	to	ADP
ftr-328	942	8	the	the	DET
ftr-328	942	9	proposition	proposition	NOUN
ftr-328	942	10	that	that	SCONJ
ftr-328	942	11	there	there	PRON
ftr-328	942	12	is	be	VERB
ftr-328	942	13	little	little	ADJ
ftr-328	942	14	new	new	ADJ
ftr-328	942	15	under	under	ADP
ftr-328	942	16	the	the	DET
ftr-328	942	17	sun	sun	NOUN
ftr-328	942	18	,	,	PUNCT
ftr-328	942	19	this	this	DET
ftr-328	942	20	job	job	NOUN
ftr-328	942	21	of	of	ADP
ftr-328	942	22	decimating	decimate	VERB
ftr-328	942	23	someone	someone	PRON
ftr-328	942	24	else	else	ADV
ftr-328	942	25	’s	’s	PART
ftr-328	942	26	brain	brain	NOUN
ftr-328	942	27	child	child	NOUN
ftr-328	942	28	becomes	become	VERB
ftr-328	942	29	rather	rather	ADV
ftr-328	942	30	perfunctory	perfunctory	ADJ
ftr-328	942	31	,	,	PUNCT
ftr-328	942	32	and	and	CCONJ
ftr-328	942	33	even	even	ADV
ftr-328	942	34	loses	lose	VERB
ftr-328	942	35	some	some	PRON
ftr-328	942	36	of	of	ADP
ftr-328	942	37	its	its	PRON
ftr-328	942	38	zest.308	zest.308	PROPN
ftr-328	942	39	mr	mr	PROPN
ftr-328	942	40	.	.	PROPN
ftr-328	942	41	miller	miller	PROPN
ftr-328	942	42	concluded	conclude	VERB
ftr-328	942	43	by	by	ADP
ftr-328	942	44	writing	write	VERB
ftr-328	942	45	,	,	PUNCT
ftr-328	942	46	“	"	PUNCT
ftr-328	942	47	the	the	DET
ftr-328	942	48	man	man	NOUN
ftr-328	942	49	who	who	PRON
ftr-328	942	50	can	can	AUX
ftr-328	942	51	kill	kill	VERB
ftr-328	942	52	off	off	ADP
ftr-328	942	53	a	a	DET
ftr-328	942	54	bad	bad	ADJ
ftr-328	942	55	tax	tax	NOUN
ftr-328	942	56	scheme	scheme	NOUN
ftr-328	942	57	at	at	ADP
ftr-328	942	58	its	its	PRON
ftr-328	942	59	inception	inception	NOUN
ftr-328	942	60	is	be	AUX
ftr-328	942	61	contributing	contribute	VERB
ftr-328	942	62	greatly	greatly	ADV
ftr-328	942	63	to	to	ADP
ftr-328	942	64	the	the	DET
ftr-328	942	65	well	well	ADJ
ftr-328	942	66	being	being	NOUN
ftr-328	942	67	of	of	ADP
ftr-328	942	68	the	the	DET
ftr-328	942	69	country	country	NOUN
ftr-328	942	70	at	at	ADP
ftr-328	942	71	large	large	ADJ
ftr-328	942	72	.	.	PUNCT
ftr-328	942	73	”309	”309	PUNCT
ftr-328	943	1	unfortunately	unfortunately	ADV
ftr-328	943	2	,	,	PUNCT
ftr-328	943	3	as	as	SCONJ
ftr-328	943	4	he	he	PRON
ftr-328	943	5	put	put	VERB
ftr-328	943	6	it	it	PRON
ftr-328	943	7	,	,	PUNCT
ftr-328	943	8	“	"	PUNCT
ftr-328	943	9	infanticide	infanticide	NOUN
ftr-328	943	10	is	be	AUX
ftr-328	943	11	as	as	ADV
ftr-328	943	12	abhorrent	abhorrent	ADJ
ftr-328	943	13	in	in	ADP
ftr-328	943	14	the	the	DET
ftr-328	943	15	intellectual	intellectual	NOUN
ftr-328	943	16	,	,	PUNCT
ftr-328	943	17	as	as	ADP
ftr-328	943	18	in	in	ADP
ftr-328	943	19	the	the	DET
ftr-328	943	20	physical	physical	ADJ
ftr-328	943	21	realm	realm	NOUN
ftr-328	943	22	,	,	PUNCT
ftr-328	943	23	”	"	PUNCT
ftr-328	943	24	and	and	CCONJ
ftr-328	943	25	so	so	ADV
ftr-328	943	26	while	while	SCONJ
ftr-328	943	27	“	"	PUNCT
ftr-328	943	28	[	[	X
ftr-328	943	29	i]t	i]t	NOUN
ftr-328	943	30	is	be	AUX
ftr-328	943	31	easy	easy	ADJ
ftr-328	943	32	to	to	PART
ftr-328	943	33	kill	kill	VERB
ftr-328	943	34	off	off	ADP
ftr-328	943	35	someone	someone	PRON
ftr-328	943	36	else	else	ADV
ftr-328	943	37	’s	’s	PART
ftr-328	943	38	scheme	scheme	NOUN
ftr-328	943	39	,	,	PUNCT
ftr-328	943	40	”	"	PUNCT
ftr-328	943	41	it	it	PRON
ftr-328	943	42	is	be	AUX
ftr-328	943	43	“	"	PUNCT
ftr-328	943	44	most	most	ADV
ftr-328	943	45	difficult	difficult	ADJ
ftr-328	943	46	to	to	PART
ftr-328	943	47	maintain	maintain	VERB
ftr-328	943	48	that	that	SCONJ
ftr-328	943	49	critical	critical	ADJ
ftr-328	943	50	attitude	attitude	NOUN
ftr-328	943	51	with	with	ADP
ftr-328	943	52	respect	respect	NOUN
ftr-328	943	53	to	to	ADP
ftr-328	943	54	one	one	PRON
ftr-328	943	55	’s	’s	PART
ftr-328	943	56	own	own	ADJ
ftr-328	943	57	creations	creation	NOUN
ftr-328	943	58	.	.	PUNCT
ftr-328	943	59	”310	”310	PROPN
ftr-328	943	60	and	and	CCONJ
ftr-328	943	61	thus	thus	ADV
ftr-328	943	62	,	,	PUNCT
ftr-328	943	63	the	the	DET
ftr-328	943	64	challenge	challenge	NOUN
ftr-328	943	65	for	for	ADP
ftr-328	943	66	a	a	DET
ftr-328	943	67	good	good	ADJ
ftr-328	943	68	tax	tax	NOUN
ftr-328	943	69	lawyer	lawyer	NOUN
ftr-328	943	70	is	be	AUX
ftr-328	943	71	to	to	PART
ftr-328	943	72	maintain	maintain	VERB
ftr-328	943	73	that	that	SCONJ
ftr-328	943	74	critical	critical	ADJ
ftr-328	943	75	attitude	attitude	NOUN
ftr-328	943	76	with	with	ADP
ftr-328	943	77	respect	respect	NOUN
ftr-328	943	78	to	to	ADP
ftr-328	943	79	his	his	PRON
ftr-328	943	80	own	own	ADJ
ftr-328	944	1	advice.311	advice.311	ADJ
ftr-328	944	2	mr	mr	PROPN
ftr-328	944	3	.	.	PROPN
ftr-328	944	4	miller	miller	PROPN
ftr-328	944	5	pointed	point	VERB
ftr-328	944	6	out	out	ADP
ftr-328	944	7	that	that	SCONJ
ftr-328	944	8	we	we	PRON
ftr-328	944	9	must	must	AUX
ftr-328	944	10	guard	guard	VERB
ftr-328	944	11	ourselves	ourselves	PRON
ftr-328	944	12	against	against	ADP
ftr-328	944	13	becoming	become	VERB
ftr-328	944	14	too	too	ADV
ftr-328	944	15	“	"	PUNCT
ftr-328	944	16	enmeshed	enmeshed	ADJ
ftr-328	944	17	in	in	ADP
ftr-328	944	18	the	the	DET
ftr-328	944	19	same	same	ADJ
ftr-328	944	20	wishes	wish	NOUN
ftr-328	944	21	which	which	PRON
ftr-328	944	22	motivate	motivate	VERB
ftr-328	944	23	our	our	PRON
ftr-328	944	24	clients	client	NOUN
ftr-328	944	25	”	"	PUNCT
ftr-328	944	26	for	for	ADP
ftr-328	944	27	when	when	SCONJ
ftr-328	944	28	this	this	PRON
ftr-328	944	29	happens	happen	VERB
ftr-328	944	30	we	we	PRON
ftr-328	944	31	are	be	AUX
ftr-328	944	32	“	"	PUNCT
ftr-328	944	33	rendered	render	VERB
ftr-328	944	34	easier	easy	ADJ
ftr-328	944	35	to	to	PART
ftr-328	944	36	please	please	VERB
ftr-328	944	37	with	with	ADP
ftr-328	944	38	our	our	PRON
ftr-328	944	39	own	own	ADJ
ftr-328	944	40	answers	answer	NOUN
ftr-328	944	41	”	"	PUNCT
ftr-328	944	42	and	and	CCONJ
ftr-328	944	43	“	"	PUNCT
ftr-328	944	44	are	be	AUX
ftr-328	944	45	most	most	ADV
ftr-328	944	46	apt	apt	ADJ
ftr-328	944	47	to	to	PART
ftr-328	944	48	fit	fit	VERB
ftr-328	944	49	together	together	ADV
ftr-328	944	50	the	the	DET
ftr-328	944	51	letter	letter	NOUN
ftr-328	944	52	of	of	ADP
ftr-328	944	53	the	the	DET
ftr-328	944	54	statute	statute	NOUN
ftr-328	944	55	and	and	CCONJ
ftr-328	944	56	the	the	DET
ftr-328	944	57	court	court	NOUN
ftr-328	944	58	decisions	decision	NOUN
ftr-328	944	59	”	"	PUNCT
ftr-328	944	60	in	in	ADP
ftr-328	944	61	coming	come	VERB
ftr-328	944	62	up	up	ADP
ftr-328	944	63	with	with	ADP
ftr-328	944	64	“	"	PUNCT
ftr-328	944	65	an	an	DET
ftr-328	944	66	answer	answer	NOUN
ftr-328	944	67	that	that	PRON
ftr-328	944	68	will	will	AUX
ftr-328	944	69	satisfy	satisfy	VERB
ftr-328	944	70	everyone	everyone	PRON
ftr-328	944	71	”	"	PUNCT
ftr-328	944	72	—	—	PUNCT
ftr-328	944	73	except	except	SCONJ
ftr-328	944	74	the	the	DET
ftr-328	944	75	“	"	PUNCT
ftr-328	944	76	moral	moral	ADJ
ftr-328	944	77	sense	sense	NOUN
ftr-328	944	78	of	of	ADP
ftr-328	944	79	the	the	DET
ftr-328	944	80	revenue	revenue	NOUN
ftr-328	944	81	agent	agent	NOUN
ftr-328	944	82	and	and	CCONJ
ftr-328	944	83	the	the	DET
ftr-328	944	84	court	court	NOUN
ftr-328	944	85	that	that	PRON
ftr-328	944	86	will	will	AUX
ftr-328	944	87	test	test	VERB
ftr-328	944	88	it	it	PRON
ftr-328	944	89	.	.	PUNCT
ftr-328	945	1	”312	”312	VERB
ftr-328	945	2	those	those	DET
ftr-328	945	3	lawyers	lawyer	NOUN
ftr-328	945	4	,	,	PUNCT
ftr-328	945	5	he	he	PRON
ftr-328	945	6	continued	continue	VERB
ftr-328	945	7	,	,	PUNCT
ftr-328	945	8	who	who	PRON
ftr-328	945	9	may	may	AUX
ftr-328	945	10	have	have	AUX
ftr-328	945	11	“	"	PUNCT
ftr-328	945	12	been	be	AUX
ftr-328	945	13	able	able	ADJ
ftr-328	945	14	to	to	PART
ftr-328	945	15	invoke	invoke	VERB
ftr-328	945	16	righteous	righteous	ADJ
ftr-328	945	17	indignation	indignation	NOUN
ftr-328	945	18	”	"	PUNCT
ftr-328	945	19	when	when	SCONJ
ftr-328	945	20	killing	kill	VERB
ftr-328	945	21	off	off	ADP
ftr-328	945	22	some	some	DET
ftr-328	945	23	other	other	ADJ
ftr-328	945	24	advisor	advisor	NOUN
ftr-328	945	25	’s	’s	PART
ftr-328	945	26	“	"	PUNCT
ftr-328	945	27	flagrant	flagrant	ADJ
ftr-328	945	28	tax	tax	NOUN
ftr-328	945	29	scheme	scheme	NOUN
ftr-328	945	30	”	"	PUNCT
ftr-328	945	31	may	may	AUX
ftr-328	945	32	often	often	ADV
ftr-328	945	33	“	"	PUNCT
ftr-328	945	34	fall	fall	VERB
ftr-328	945	35	victim	victim	NOUN
ftr-328	945	36	to	to	ADP
ftr-328	945	37	a	a	DET
ftr-328	945	38	lack	lack	NOUN
ftr-328	945	39	of	of	ADP
ftr-328	945	40	moral	moral	ADJ
ftr-328	945	41	sensibilities	sensibility	NOUN
ftr-328	945	42	in	in	ADP
ftr-328	945	43	testing	test	VERB
ftr-328	945	44	their	their	PRON
ftr-328	945	45	own	own	ADJ
ftr-328	945	46	brain	brain	NOUN
ftr-328	945	47	creations	creation	NOUN
ftr-328	945	48	.	.	PUNCT
ftr-328	946	1	”313	”313	PUNCT
ftr-328	946	2	thus	thus	ADV
ftr-328	946	3	,	,	PUNCT
ftr-328	946	4	mr	mr	PROPN
ftr-328	946	5	.	.	PROPN
ftr-328	946	6	miller	miller	PROPN
ftr-328	946	7	urged	urge	VERB
ftr-328	946	8	that	that	SCONJ
ftr-328	946	9	tax	tax	NOUN
ftr-328	946	10	lawyers	lawyer	NOUN
ftr-328	946	11	“	"	PUNCT
ftr-328	946	12	should	should	AUX
ftr-328	946	13	be	be	AUX
ftr-328	946	14	as	as	ADV
ftr-328	946	15	zealous	zealous	ADJ
ftr-328	946	16	in	in	ADP
ftr-328	946	17	developing	develop	VERB
ftr-328	946	18	a	a	DET
ftr-328	946	19	sense	sense	NOUN
ftr-328	946	20	of	of	ADP
ftr-328	946	21	moral	moral	ADJ
ftr-328	946	22	fairness	fairness	NOUN
ftr-328	946	23	as	as	ADP
ftr-328	946	24	in	in	ADP
ftr-328	946	25	acquiring	acquire	VERB
ftr-328	946	26	a	a	DET
ftr-328	946	27	technical	technical	ADJ
ftr-328	946	28	working	work	VERB
ftr-328	946	29	knowledge	knowledge	NOUN
ftr-328	946	30	of	of	ADP
ftr-328	946	31	the	the	DET
ftr-328	946	32	code	code	NOUN
ftr-328	946	33	.	.	PUNCT
ftr-328	947	1	”314	”314	PUNCT
ftr-328	948	1	the	the	DET
ftr-328	948	2	good	good	ADJ
ftr-328	948	3	tax	tax	NOUN
ftr-328	948	4	lawyer	lawyer	NOUN
ftr-328	948	5	needs	need	VERB
ftr-328	948	6	both	both	DET
ftr-328	948	7	technical	technical	ADJ
ftr-328	948	8	knowledge	knowledge	NOUN
ftr-328	948	9	and	and	CCONJ
ftr-328	948	10	the	the	DET
ftr-328	948	11	sense	sense	NOUN
ftr-328	948	12	of	of	ADP
ftr-328	948	13	moral	moral	ADJ
ftr-328	948	14	fairness	fairness	NOUN
ftr-328	948	15	which	which	PRON
ftr-328	948	16	is	be	AUX
ftr-328	948	17	necessary	necessary	ADJ
ftr-328	948	18	for	for	ADP
ftr-328	948	19	testing	test	VERB
ftr-328	948	20	his	his	PRON
ftr-328	948	21	own	own	ADJ
ftr-328	948	22	tax	tax	NOUN
ftr-328	948	23	advice	advice	NOUN
ftr-328	948	24	.	.	PUNCT
ftr-328	949	1	mr	mr	PROPN
ftr-328	949	2	.	.	PROPN
ftr-328	949	3	miller	miller	PROPN
ftr-328	949	4	put	put	VERB
ftr-328	949	5	great	great	ADJ
ftr-328	949	6	emphasis	emphasis	NOUN
ftr-328	949	7	on	on	ADP
ftr-328	949	8	this	this	DET
ftr-328	949	9	moral	moral	ADJ
ftr-328	949	10	sense.315	sense.315	PROPN
ftr-328	949	11	he	he	PRON
ftr-328	949	12	argued	argue	VERB
ftr-328	949	13	that	that	SCONJ
ftr-328	949	14	applying	apply	VERB
ftr-328	949	15	this	this	DET
ftr-328	949	16	moral	moral	ADJ
ftr-328	949	17	sense	sense	NOUN
ftr-328	949	18	to	to	ADP
ftr-328	949	19	interpreting	interpret	VERB
ftr-328	949	20	the	the	DET
ftr-328	949	21	tax	tax	NOUN
ftr-328	949	22	code	code	NOUN
ftr-328	949	23	was	be	AUX
ftr-328	949	24	what	what	PRON
ftr-328	949	25	courts	court	NOUN
ftr-328	949	26	did	do	VERB
ftr-328	949	27	when	when	SCONJ
ftr-328	949	28	settling	settle	VERB
ftr-328	949	29	cases.316	cases.316	PRON
ftr-328	949	30	citing	cite	VERB
ftr-328	949	31	cases	case	NOUN
ftr-328	949	32	like	like	ADP
ftr-328	949	33	gregory	gregory	PROPN
ftr-328	949	34	,	,	PUNCT
ftr-328	949	35	clifford	clifford	PROPN
ftr-328	949	36	,	,	PUNCT
ftr-328	949	37	and	and	CCONJ
ftr-328	949	38	court	court	PROPN
ftr-328	949	39	holding	holding	PROPN
ftr-328	949	40	co.	co.	PROPN
ftr-328	949	41	as	as	ADP
ftr-328	949	42	evidence	evidence	NOUN
ftr-328	949	43	,	,	PUNCT
ftr-328	949	44	mr	mr	PROPN
ftr-328	949	45	.	.	PROPN
ftr-328	949	46	miller	miller	PROPN
ftr-328	949	47	wrote	write	VERB
ftr-328	949	48	,	,	PUNCT
ftr-328	949	49	“	"	PUNCT
ftr-328	949	50	we	we	PRON
ftr-328	949	51	have	have	AUX
ftr-328	949	52	witnessed	witness	VERB
ftr-328	949	53	during	during	ADP
ftr-328	949	54	the	the	DET
ftr-328	949	55	past	past	ADJ
ftr-328	949	56	twenty	twenty	NUM
ftr-328	949	57	years	year	NOUN
ftr-328	949	58	the	the	DET
ftr-328	949	59	growth	growth	NOUN
ftr-328	949	60	of	of	ADP
ftr-328	949	61	court	court	NOUN
ftr-328	949	62	-	-	PUNCT
ftr-328	949	63	made	make	VERB
ftr-328	949	64	law	law	NOUN
ftr-328	949	65	which	which	PRON
ftr-328	949	66	is	be	AUX
ftr-328	949	67	to	to	ADP
ftr-328	949	68	our	our	PRON
ftr-328	949	69	tax	tax	NOUN
ftr-328	949	70	law	law	NOUN
ftr-328	949	71	what	what	PRON
ftr-328	949	72	equity	equity	NOUN
ftr-328	949	73	was	be	AUX
ftr-328	949	74	to	to	ADP
ftr-328	949	75	the	the	DET
ftr-328	949	76	old	old	ADJ
ftr-328	949	77	common	common	ADJ
ftr-328	949	78	law	law	NOUN
ftr-328	949	79	.	.	PUNCT
ftr-328	950	1	”317	”317	VERB
ftr-328	950	2	the	the	DET
ftr-328	950	3	moral	moral	ADJ
ftr-328	950	4	sense	sense	NOUN
ftr-328	950	5	of	of	ADP
ftr-328	950	6	the	the	DET
ftr-328	950	7	tax	tax	NOUN
ftr-328	950	8	lawyer	lawyer	NOUN
ftr-328	950	9	was	be	AUX
ftr-328	950	10	similar	similar	ADJ
ftr-328	950	11	to	to	ADP
ftr-328	950	12	this	this	DET
ftr-328	950	13	equitable	equitable	ADJ
ftr-328	950	14	sense	sense	NOUN
ftr-328	950	15	of	of	ADP
ftr-328	950	16	the	the	DET
ftr-328	950	17	courts	court	NOUN
ftr-328	950	18	,	,	PUNCT
ftr-328	950	19	and	and	CCONJ
ftr-328	950	20	it	it	PRON
ftr-328	950	21	was	be	AUX
ftr-328	950	22	an	an	DET
ftr-328	950	23	essential	essential	ADJ
ftr-328	950	24	308	308	NUM
ftr-328	950	25	.	.	PUNCT
ftr-328	951	1	miller	miller	PROPN
ftr-328	951	2	,	,	PUNCT
ftr-328	951	3	morality	morality	NOUN
ftr-328	951	4	,	,	PUNCT
ftr-328	951	5	supra	supra	ADJ
ftr-328	951	6	note	note	NOUN
ftr-328	951	7	20	20	NUM
ftr-328	951	8	,	,	PUNCT
ftr-328	951	9	at	at	ADP
ftr-328	951	10	1075	1075	NUM
ftr-328	951	11	.	.	PUNCT
ftr-328	952	1	309	309	NUM
ftr-328	952	2	.	.	PUNCT
ftr-328	953	1	i	i	PRON
ftr-328	953	2	d.	d.	PROPN
ftr-328	953	3	at	at	ADP
ftr-328	953	4	1076	1076	NUM
ftr-328	953	5	.	.	PUNCT
ftr-328	954	1	310	310	NUM
ftr-328	954	2	.	.	PUNCT
ftr-328	955	1	i	i	PRON
ftr-328	955	2	d.	d.	PROPN
ftr-328	955	3	311	311	NUM
ftr-328	955	4	.	.	PUNCT
ftr-328	956	1	i	i	PRON
ftr-328	956	2	d.	d.	PROPN
ftr-328	956	3	312	312	NUM
ftr-328	956	4	.	.	PUNCT
ftr-328	957	1	i	i	PRON
ftr-328	957	2	d.	d.	PROPN
ftr-328	957	3	313	313	NUM
ftr-328	957	4	.	.	PUNCT
ftr-328	958	1	miller	miller	PROPN
ftr-328	958	2	,	,	PUNCT
ftr-328	958	3	morality	morality	NOUN
ftr-328	958	4	,	,	PUNCT
ftr-328	958	5	supra	supra	ADJ
ftr-328	958	6	note	note	NOUN
ftr-328	958	7	20	20	NUM
ftr-328	958	8	,	,	PUNCT
ftr-328	958	9	at	at	ADP
ftr-328	958	10	1076	1076	NUM
ftr-328	958	11	.	.	PUNCT
ftr-328	959	1	314	314	NUM
ftr-328	959	2	.	.	PUNCT
ftr-328	960	1	i	i	PRON
ftr-328	960	2	d.	d.	PROPN
ftr-328	960	3	at	at	ADP
ftr-328	960	4	1077	1077	NUM
ftr-328	960	5	.	.	PUNCT
ftr-328	961	1	315	315	NUM
ftr-328	961	2	.	.	PUNCT
ftr-328	962	1	i	i	PRON
ftr-328	962	2	d.	d.	PROPN
ftr-328	962	3	at	at	ADP
ftr-328	962	4	1070	1070	NUM
ftr-328	962	5	.	.	PUNCT
ftr-328	963	1	316	316	NUM
ftr-328	963	2	.	.	PUNCT
ftr-328	964	1	i	i	PRON
ftr-328	964	2	d.	d.	PROPN
ftr-328	964	3	at	at	ADP
ftr-328	964	4	1068	1068	NUM
ftr-328	964	5	.	.	PUNCT
ftr-328	965	1	317	317	NUM
ftr-328	965	2	.	.	PUNCT
ftr-328	966	1	i	i	PRON
ftr-328	966	2	d.	d.	PROPN
ftr-328	966	3	at	at	ADP
ftr-328	966	4	1070–72	1070–72	NUM
ftr-328	966	5	.	.	PUNCT
ftr-328	967	1	2012	2012	NUM
ftr-328	967	2	]	]	PUNCT
ftr-328	967	3	legal	legal	ADJ
ftr-328	967	4	ethics	ethic	NOUN
ftr-328	967	5	and	and	CCONJ
ftr-328	967	6	federal	federal	ADJ
ftr-328	967	7	taxes	taxis	NOUN
ftr-328	967	8	41	41	NUM
ftr-328	967	9	qualification	qualification	NOUN
ftr-328	967	10	of	of	ADP
ftr-328	967	11	the	the	DET
ftr-328	967	12	good	good	ADJ
ftr-328	967	13	tax	tax	NOUN
ftr-328	967	14	lawyer	lawyer	NOUN
ftr-328	967	15	because	because	SCONJ
ftr-328	967	16	it	it	PRON
ftr-328	967	17	had	have	AUX
ftr-328	967	18	become	become	VERB
ftr-328	967	19	an	an	DET
ftr-328	967	20	essential	essential	ADJ
ftr-328	967	21	aspect	aspect	NOUN
ftr-328	967	22	of	of	ADP
ftr-328	967	23	evolving	evolve	VERB
ftr-328	967	24	tax	tax	NOUN
ftr-328	967	25	law	law	NOUN
ftr-328	967	26	.	.	PUNCT
ftr-328	968	1	as	as	ADP
ftr-328	968	2	part	part	NOUN
ftr-328	968	3	of	of	ADP
ftr-328	968	4	this	this	DET
ftr-328	968	5	evolution	evolution	NOUN
ftr-328	968	6	,	,	PUNCT
ftr-328	968	7	statutory	statutory	ADJ
ftr-328	968	8	formalities	formality	NOUN
ftr-328	968	9	were	be	AUX
ftr-328	968	10	often	often	ADV
ftr-328	968	11	“	"	PUNCT
ftr-328	968	12	completely	completely	ADV
ftr-328	968	13	or	or	CCONJ
ftr-328	968	14	partially	partially	ADV
ftr-328	968	15	disregarded	disregard	VERB
ftr-328	968	16	”	"	PUNCT
ftr-328	968	17	by	by	ADP
ftr-328	968	18	the	the	DET
ftr-328	968	19	courts	court	NOUN
ftr-328	968	20	“	"	PUNCT
ftr-328	968	21	to	to	ADP
ftr-328	968	22	the	the	DET
ftr-328	968	23	extent	extent	NOUN
ftr-328	968	24	necessary	necessary	ADJ
ftr-328	968	25	to	to	PART
ftr-328	968	26	achieve	achieve	VERB
ftr-328	968	27	a	a	DET
ftr-328	968	28	‘	'	PUNCT
ftr-328	968	29	right	right	ADJ
ftr-328	968	30	’	'	PUNCT
ftr-328	968	31	result	result	NOUN
ftr-328	968	32	.	.	PUNCT
ftr-328	969	1	”318	”318	VERB
ftr-328	970	1	and	and	CCONJ
ftr-328	970	2	what	what	PRON
ftr-328	970	3	was	be	AUX
ftr-328	970	4	the	the	DET
ftr-328	970	5	source	source	NOUN
ftr-328	970	6	of	of	ADP
ftr-328	970	7	the	the	DET
ftr-328	970	8	sense	sense	NOUN
ftr-328	970	9	of	of	ADP
ftr-328	970	10	a	a	DET
ftr-328	970	11	right	right	ADJ
ftr-328	970	12	result	result	NOUN
ftr-328	970	13	?	?	PUNCT
ftr-328	971	1	it	it	PRON
ftr-328	971	2	was	be	AUX
ftr-328	971	3	nothing	nothing	PRON
ftr-328	971	4	other	other	ADJ
ftr-328	971	5	than	than	ADP
ftr-328	971	6	“	"	PUNCT
ftr-328	971	7	the	the	DET
ftr-328	971	8	moral	moral	ADJ
ftr-328	971	9	sensibilities	sensibility	NOUN
ftr-328	971	10	of	of	ADP
ftr-328	971	11	the	the	DET
ftr-328	971	12	courts	court	NOUN
ftr-328	971	13	today	today	NOUN
ftr-328	971	14	.	.	PUNCT
ftr-328	972	1	”319	”319	PROPN
ftr-328	972	2	this	this	DET
ftr-328	972	3	sense	sense	NOUN
ftr-328	972	4	of	of	ADP
ftr-328	972	5	“	"	PUNCT
ftr-328	972	6	morality	morality	NOUN
ftr-328	972	7	in	in	ADP
ftr-328	972	8	our	our	PRON
ftr-328	972	9	courts	court	NOUN
ftr-328	972	10	is	be	AUX
ftr-328	972	11	the	the	DET
ftr-328	972	12	only	only	ADJ
ftr-328	972	13	known	know	VERB
ftr-328	972	14	factor	factor	NOUN
ftr-328	972	15	accountable	accountable	ADJ
ftr-328	972	16	”	"	PUNCT
ftr-328	972	17	for	for	ADP
ftr-328	972	18	the	the	DET
ftr-328	972	19	decisions	decision	NOUN
ftr-328	972	20	cited	cite	VERB
ftr-328	972	21	,	,	PUNCT
ftr-328	972	22	he	he	PRON
ftr-328	972	23	argued.320	argued.320	VERB
ftr-328	972	24	mr	mr	PROPN
ftr-328	972	25	.	.	PROPN
ftr-328	972	26	miller	miller	PROPN
ftr-328	972	27	wrote	write	VERB
ftr-328	972	28	,	,	PUNCT
ftr-328	972	29	“	"	PUNCT
ftr-328	972	30	there	there	PRON
ftr-328	972	31	is	be	VERB
ftr-328	972	32	a	a	DET
ftr-328	972	33	sense	sense	NOUN
ftr-328	972	34	of	of	ADP
ftr-328	972	35	morality	morality	NOUN
ftr-328	972	36	rampant	rampant	ADJ
ftr-328	972	37	in	in	ADP
ftr-328	972	38	our	our	PRON
ftr-328	972	39	courts	court	NOUN
ftr-328	972	40	today	today	NOUN
ftr-328	972	41	,	,	PUNCT
ftr-328	972	42	ready	ready	ADJ
ftr-328	972	43	to	to	PART
ftr-328	972	44	take	take	VERB
ftr-328	972	45	care	care	NOUN
ftr-328	972	46	of	of	ADP
ftr-328	972	47	any	any	DET
ftr-328	972	48	omission	omission	NOUN
ftr-328	972	49	of	of	ADP
ftr-328	972	50	congress	congress	PROPN
ftr-328	972	51	,	,	PUNCT
ftr-328	972	52	or	or	CCONJ
ftr-328	972	53	any	any	DET
ftr-328	972	54	brilliant	brilliant	ADJ
ftr-328	972	55	scheme	scheme	NOUN
ftr-328	972	56	of	of	ADP
ftr-328	972	57	the	the	DET
ftr-328	972	58	most	most	ADV
ftr-328	972	59	brilliant	brilliant	ADJ
ftr-328	972	60	genius	genius	NOUN
ftr-328	972	61	”	"	PUNCT
ftr-328	972	62	if	if	SCONJ
ftr-328	972	63	such	such	DET
ftr-328	972	64	an	an	DET
ftr-328	972	65	omission	omission	NOUN
ftr-328	972	66	or	or	CCONJ
ftr-328	972	67	scheme	scheme	NOUN
ftr-328	972	68	would	would	AUX
ftr-328	972	69	“	"	PUNCT
ftr-328	972	70	result	result	VERB
ftr-328	972	71	in	in	ADP
ftr-328	972	72	an	an	DET
ftr-328	972	73	unfair	unfair	ADJ
ftr-328	972	74	dislocation	dislocation	NOUN
ftr-328	972	75	”	"	PUNCT
ftr-328	972	76	of	of	ADP
ftr-328	972	77	tax	tax	NOUN
ftr-328	972	78	burden.321	burden.321	NOUN
ftr-328	972	79	the	the	DET
ftr-328	972	80	practical	practical	ADJ
ftr-328	972	81	tax	tax	NOUN
ftr-328	972	82	lawyer	lawyer	NOUN
ftr-328	972	83	considers	consider	VERB
ftr-328	972	84	the	the	DET
ftr-328	972	85	long	long	ADJ
ftr-328	972	86	term	term	NOUN
ftr-328	972	87	when	when	SCONJ
ftr-328	972	88	eyeing	eye	VERB
ftr-328	972	89	“	"	PUNCT
ftr-328	972	90	a	a	DET
ftr-328	972	91	loophole	loophole	NOUN
ftr-328	972	92	which	which	PRON
ftr-328	972	93	long	long	ADJ
ftr-328	972	94	research	research	NOUN
ftr-328	972	95	fails	fail	VERB
ftr-328	972	96	to	to	PART
ftr-328	972	97	discount	discount	VERB
ftr-328	972	98	.	.	PUNCT
ftr-328	972	99	.	.	PUNCT
ftr-328	972	100	.	.	PUNCT
ftr-328	973	1	.”322	.”322	PUNCT
ftr-328	974	1	the	the	DET
ftr-328	974	2	practical	practical	ADJ
ftr-328	974	3	tax	tax	NOUN
ftr-328	974	4	lawyer	lawyer	NOUN
ftr-328	974	5	“	"	PUNCT
ftr-328	974	6	will	will	AUX
ftr-328	974	7	not	not	PART
ftr-328	974	8	hesitate	hesitate	VERB
ftr-328	974	9	to	to	PART
ftr-328	974	10	condemn	condemn	VERB
ftr-328	974	11	a	a	DET
ftr-328	974	12	plan	plan	NOUN
ftr-328	974	13	merely	merely	ADV
ftr-328	974	14	on	on	ADP
ftr-328	974	15	the	the	DET
ftr-328	974	16	ground	ground	NOUN
ftr-328	974	17	that	that	SCONJ
ftr-328	974	18	it	it	PRON
ftr-328	974	19	offends	offend	VERB
ftr-328	974	20	his	his	PRON
ftr-328	974	21	own	own	ADJ
ftr-328	974	22	moral	moral	ADJ
ftr-328	974	23	sensibilities	sensibility	NOUN
ftr-328	974	24	”	"	PUNCT
ftr-328	974	25	because	because	SCONJ
ftr-328	974	26	such	such	DET
ftr-328	974	27	a	a	DET
ftr-328	974	28	plan	plan	NOUN
ftr-328	974	29	is	be	AUX
ftr-328	974	30	“	"	PUNCT
ftr-328	974	31	apt	apt	ADJ
ftr-328	974	32	to	to	PART
ftr-328	974	33	be	be	AUX
ftr-328	974	34	found	find	VERB
ftr-328	974	35	deficient	deficient	ADJ
ftr-328	974	36	by	by	ADP
ftr-328	974	37	a	a	DET
ftr-328	974	38	court	court	NOUN
ftr-328	974	39	that	that	PRON
ftr-328	974	40	would	would	AUX
ftr-328	974	41	have	have	VERB
ftr-328	974	42	less	less	ADJ
ftr-328	974	43	desire	desire	NOUN
ftr-328	974	44	to	to	PART
ftr-328	974	45	find	find	VERB
ftr-328	974	46	the	the	DET
ftr-328	974	47	plan	plan	NOUN
ftr-328	974	48	effective	effective	ADJ
ftr-328	974	49	than	than	SCONJ
ftr-328	974	50	would	would	AUX
ftr-328	974	51	the	the	DET
ftr-328	974	52	tax	tax	NOUN
ftr-328	974	53	counselor	counselor	NOUN
ftr-328	974	54	.	.	PUNCT
ftr-328	975	1	”323	”323	PUNCT
ftr-328	975	2	lawyers	lawyer	NOUN
ftr-328	975	3	assuming	assume	VERB
ftr-328	975	4	their	their	PRON
ftr-328	975	5	“	"	PUNCT
ftr-328	975	6	own	own	ADJ
ftr-328	975	7	moral	moral	ADJ
ftr-328	975	8	sensibilities	sensibility	NOUN
ftr-328	975	9	were	be	AUX
ftr-328	975	10	irrelevant	irrelevant	ADJ
ftr-328	975	11	as	as	ADP
ftr-328	975	12	guides	guide	NOUN
ftr-328	975	13	”	"	PUNCT
ftr-328	975	14	in	in	ADP
ftr-328	975	15	interpreting	interpret	VERB
ftr-328	975	16	the	the	DET
ftr-328	975	17	tax	tax	NOUN
ftr-328	975	18	law	law	NOUN
ftr-328	975	19	was	be	AUX
ftr-328	975	20	the	the	DET
ftr-328	975	21	reason	reason	NOUN
ftr-328	975	22	that	that	SCONJ
ftr-328	975	23	“	"	PUNCT
ftr-328	975	24	[	[	PUNCT
ftr-328	975	25	m]any	m]any	NOUN
ftr-328	975	26	clients	client	NOUN
ftr-328	975	27	are	be	AUX
ftr-328	975	28	in	in	ADP
ftr-328	975	29	trouble	trouble	NOUN
ftr-328	975	30	today	today	NOUN
ftr-328	975	31	.	.	PUNCT
ftr-328	975	32	”324	”324	PUNCT
ftr-328	976	1	“	"	PUNCT
ftr-328	976	2	[	[	X
ftr-328	976	3	n]ow	n]ow	NOUN
ftr-328	976	4	that	that	DET
ftr-328	976	5	morality	morality	NOUN
ftr-328	976	6	is	be	AUX
ftr-328	976	7	part	part	NOUN
ftr-328	976	8	of	of	ADP
ftr-328	976	9	our	our	PRON
ftr-328	976	10	tax	tax	NOUN
ftr-328	976	11	laws	law	NOUN
ftr-328	976	12	,	,	PUNCT
ftr-328	976	13	”	"	PUNCT
ftr-328	976	14	a	a	DET
ftr-328	976	15	taxpayer	taxpayer	NOUN
ftr-328	976	16	can	can	AUX
ftr-328	976	17	not	not	PART
ftr-328	976	18	“	"	PUNCT
ftr-328	976	19	afford	afford	VERB
ftr-328	976	20	to	to	PART
ftr-328	976	21	have	have	VERB
ftr-328	976	22	a	a	DET
ftr-328	976	23	tax	tax	NOUN
ftr-328	976	24	advisor	advisor	NOUN
ftr-328	976	25	whose	whose	DET
ftr-328	976	26	sense	sense	NOUN
ftr-328	976	27	of	of	ADP
ftr-328	976	28	morality	morality	NOUN
ftr-328	976	29	is	be	AUX
ftr-328	976	30	less	less	ADV
ftr-328	976	31	acute	acute	ADJ
ftr-328	976	32	than	than	ADP
ftr-328	976	33	that	that	PRON
ftr-328	976	34	of	of	ADP
ftr-328	976	35	the	the	DET
ftr-328	976	36	courts	court	NOUN
ftr-328	976	37	.	.	PUNCT
ftr-328	977	1	”325	”325	PROPN
ftr-328	977	2	randolph	randolph	PROPN
ftr-328	977	3	e.	e.	PROPN
ftr-328	977	4	paul	paul	PROPN
ftr-328	977	5	emphasized	emphasize	VERB
ftr-328	977	6	the	the	DET
ftr-328	977	7	importance	importance	NOUN
ftr-328	977	8	of	of	ADP
ftr-328	977	9	tax	tax	NOUN
ftr-328	977	10	lawyers	lawyer	NOUN
ftr-328	977	11	beginning	begin	VERB
ftr-328	977	12	with	with	ADP
ftr-328	977	13	a	a	DET
ftr-328	977	14	coherent	coherent	ADJ
ftr-328	977	15	“	"	PUNCT
ftr-328	977	16	philosophy	philosophy	NOUN
ftr-328	977	17	on	on	ADP
ftr-328	977	18	the	the	DET
ftr-328	977	19	subject	subject	NOUN
ftr-328	977	20	of	of	ADP
ftr-328	977	21	tax	tax	NOUN
ftr-328	977	22	avoidance	avoidance	NOUN
ftr-328	977	23	.	.	PUNCT
ftr-328	977	24	”326	”326	PUNCT
ftr-328	978	1	mr	mr	PROPN
ftr-328	978	2	.	.	PROPN
ftr-328	978	3	paul	paul	PROPN
ftr-328	978	4	urged	urge	VERB
ftr-328	978	5	tax	tax	NOUN
ftr-328	978	6	lawyers	lawyer	NOUN
ftr-328	978	7	to	to	PART
ftr-328	978	8	accept	accept	VERB
ftr-328	978	9	that	that	PRON
ftr-328	978	10	because	because	SCONJ
ftr-328	978	11	“	"	PUNCT
ftr-328	978	12	[	[	X
ftr-328	978	13	d]ifferent	d]ifferent	NOUN
ftr-328	978	14	tax	tax	NOUN
ftr-328	978	15	consequences	consequence	NOUN
ftr-328	978	16	may	may	AUX
ftr-328	978	17	flow	flow	VERB
ftr-328	978	18	from	from	ADP
ftr-328	978	19	the	the	DET
ftr-328	978	20	different	different	ADJ
ftr-328	978	21	methods	method	NOUN
ftr-328	978	22	of	of	ADP
ftr-328	978	23	accomplishing	accomplish	VERB
ftr-328	978	24	the	the	DET
ftr-328	978	25	same	same	ADJ
ftr-328	978	26	ultimate	ultimate	ADJ
ftr-328	978	27	economic	economic	ADJ
ftr-328	978	28	result	result	NOUN
ftr-328	978	29	,	,	PUNCT
ftr-328	978	30	”	"	PUNCT
ftr-328	978	31	it	it	PRON
ftr-328	978	32	follows	follow	VERB
ftr-328	978	33	that	that	SCONJ
ftr-328	978	34	taxpayers	taxpayer	NOUN
ftr-328	978	35	“	"	PUNCT
ftr-328	978	36	are	be	AUX
ftr-328	978	37	plainly	plainly	ADV
ftr-328	978	38	entitled	entitle	VERB
ftr-328	978	39	to	to	PART
ftr-328	978	40	select	select	VERB
ftr-328	978	41	the	the	DET
ftr-328	978	42	method	method	NOUN
ftr-328	978	43	which	which	PRON
ftr-328	978	44	results	result	VERB
ftr-328	978	45	in	in	ADP
ftr-328	978	46	the	the	DET
ftr-328	978	47	lower	low	ADJ
ftr-328	978	48	tax	tax	NOUN
ftr-328	978	49	liability	liability	NOUN
ftr-328	978	50	.	.	PUNCT
ftr-328	978	51	”327	”327	PUNCT
ftr-328	979	1	he	he	PRON
ftr-328	979	2	believed	believe	VERB
ftr-328	979	3	that	that	SCONJ
ftr-328	979	4	there	there	PRON
ftr-328	979	5	was	be	VERB
ftr-328	979	6	no	no	DET
ftr-328	979	7	reason	reason	NOUN
ftr-328	979	8	to	to	PART
ftr-328	979	9	“	"	PUNCT
ftr-328	979	10	hesitate	hesitate	VERB
ftr-328	979	11	to	to	PART
ftr-328	979	12	advise	advise	VERB
ftr-328	979	13	the	the	DET
ftr-328	979	14	client	client	NOUN
ftr-328	979	15	fully	fully	ADV
ftr-328	979	16	and	and	CCONJ
ftr-328	979	17	frankly	frankly	ADV
ftr-328	979	18	in	in	ADP
ftr-328	979	19	choosing	choose	VERB
ftr-328	979	20	among	among	ADP
ftr-328	979	21	‘	'	PUNCT
ftr-328	979	22	the	the	DET
ftr-328	979	23	oddities	oddity	NOUN
ftr-328	979	24	in	in	ADP
ftr-328	979	25	tax	tax	NOUN
ftr-328	979	26	consequences	consequence	NOUN
ftr-328	979	27	’	'	PUNCT
ftr-328	979	28	that	that	PRON
ftr-328	979	29	emerge	emerge	VERB
ftr-328	979	30	from	from	ADP
ftr-328	979	31	the	the	DET
ftr-328	979	32	different	different	ADJ
ftr-328	979	33	methods	method	NOUN
ftr-328	979	34	of	of	ADP
ftr-328	979	35	accomplishing	accomplish	VERB
ftr-328	979	36	the	the	DET
ftr-328	979	37	same	same	ADJ
ftr-328	979	38	economic	economic	ADJ
ftr-328	979	39	result	result	NOUN
ftr-328	979	40	.	.	PUNCT
ftr-328	980	1	”328	”328	PROPN
ftr-328	980	2	the	the	DET
ftr-328	980	3	tax	tax	NOUN
ftr-328	980	4	lawyer	lawyer	NOUN
ftr-328	980	5	’s	’s	PART
ftr-328	980	6	personal	personal	ADJ
ftr-328	980	7	,	,	PUNCT
ftr-328	980	8	ethical	ethical	ADJ
ftr-328	980	9	,	,	PUNCT
ftr-328	980	10	or	or	CCONJ
ftr-328	980	11	policy	policy	NOUN
ftr-328	980	12	concerns	concern	NOUN
ftr-328	980	13	are	be	AUX
ftr-328	980	14	not	not	PART
ftr-328	980	15	relevant	relevant	ADJ
ftr-328	980	16	to	to	ADP
ftr-328	980	17	this	this	DET
ftr-328	980	18	task	task	NOUN
ftr-328	980	19	;	;	PUNCT
ftr-328	980	20	his	his	PRON
ftr-328	980	21	task	task	NOUN
ftr-328	980	22	is	be	AUX
ftr-328	980	23	simply	simply	ADV
ftr-328	980	24	“	"	PUNCT
ftr-328	980	25	to	to	PART
ftr-328	980	26	help	help	VERB
ftr-328	980	27	the	the	DET
ftr-328	980	28	client	client	NOUN
ftr-328	980	29	reduce	reduce	VERB
ftr-328	980	30	his	his	PRON
ftr-328	980	31	tax	tax	NOUN
ftr-328	980	32	liability	liability	NOUN
ftr-328	980	33	to	to	ADP
ftr-328	980	34	the	the	PRON
ftr-328	980	35	lowest	low	ADJ
ftr-328	980	36	possible	possible	ADJ
ftr-328	980	37	318	318	NUM
ftr-328	980	38	.	.	PUNCT
ftr-328	981	1	miller	miller	PROPN
ftr-328	981	2	,	,	PUNCT
ftr-328	981	3	morality	morality	NOUN
ftr-328	981	4	,	,	PUNCT
ftr-328	981	5	supra	supra	ADJ
ftr-328	981	6	note	note	NOUN
ftr-328	981	7	20	20	NUM
ftr-328	981	8	,	,	PUNCT
ftr-328	981	9	at	at	ADP
ftr-328	981	10	1070–72	1070–72	NUM
ftr-328	981	11	.	.	PUNCT
ftr-328	982	1	319	319	NUM
ftr-328	982	2	.	.	PUNCT
ftr-328	983	1	i	i	PRON
ftr-328	983	2	d.	d.	PROPN
ftr-328	983	3	320	320	NUM
ftr-328	983	4	.	.	PUNCT
ftr-328	984	1	i	i	PRON
ftr-328	984	2	d.	d.	PROPN
ftr-328	984	3	at	at	ADP
ftr-328	984	4	1072	1072	NUM
ftr-328	984	5	.	.	PUNCT
ftr-328	985	1	321	321	NUM
ftr-328	985	2	.	.	PUNCT
ftr-328	986	1	i	i	PRON
ftr-328	986	2	d.	d.	PROPN
ftr-328	986	3	at	at	ADP
ftr-328	986	4	1073–74	1073–74	PROPN
ftr-328	986	5	.	.	PUNCT
ftr-328	987	1	322	322	NUM
ftr-328	987	2	.	.	PUNCT
ftr-328	988	1	i	i	PRON
ftr-328	988	2	d.	d.	PROPN
ftr-328	988	3	at	at	ADP
ftr-328	988	4	1074	1074	NUM
ftr-328	988	5	.	.	PUNCT
ftr-328	989	1	323	323	NUM
ftr-328	989	2	.	.	PUNCT
ftr-328	990	1	miller	miller	PROPN
ftr-328	990	2	,	,	PUNCT
ftr-328	990	3	morality	morality	NOUN
ftr-328	990	4	,	,	PUNCT
ftr-328	990	5	supra	supra	ADJ
ftr-328	990	6	note	note	NOUN
ftr-328	990	7	20	20	NUM
ftr-328	990	8	,	,	PUNCT
ftr-328	990	9	at	at	ADP
ftr-328	990	10	1074	1074	NUM
ftr-328	990	11	.	.	PUNCT
ftr-328	991	1	324	324	NUM
ftr-328	991	2	.	.	PUNCT
ftr-328	992	1	i	i	PRON
ftr-328	992	2	d.	d.	PROPN
ftr-328	992	3	at	at	ADP
ftr-328	992	4	1076	1076	NUM
ftr-328	992	5	.	.	PUNCT
ftr-328	993	1	325	325	NUM
ftr-328	993	2	.	.	PUNCT
ftr-328	994	1	i	i	PRON
ftr-328	994	2	d.	d.	PROPN
ftr-328	994	3	at	at	ADP
ftr-328	994	4	1076–77	1076–77	NUM
ftr-328	994	5	.	.	PUNCT
ftr-328	995	1	326	326	NUM
ftr-328	995	2	.	.	PUNCT
ftr-328	996	1	paul	paul	PROPN
ftr-328	996	2	,	,	PUNCT
ftr-328	996	3	tax	tax	NOUN
ftr-328	996	4	adviser	adviser	NOUN
ftr-328	996	5	,	,	PUNCT
ftr-328	996	6	supra	supra	PROPN
ftr-328	996	7	note	note	NOUN
ftr-328	996	8	4	4	NUM
ftr-328	996	9	,	,	PUNCT
ftr-328	996	10	at	at	ADP
ftr-328	996	11	414	414	NUM
ftr-328	996	12	.	.	PUNCT
ftr-328	996	13	327	327	NUM
ftr-328	996	14	.	.	PUNCT
ftr-328	997	1	i	i	PRON
ftr-328	997	2	d.	d.	PROPN
ftr-328	997	3	at	at	ADP
ftr-328	997	4	416	416	NUM
ftr-328	997	5	.	.	PUNCT
ftr-328	998	1	328	328	NUM
ftr-328	998	2	.	.	PUNCT
ftr-328	999	1	i	i	PRON
ftr-328	999	2	d.	d.	PROPN
ftr-328	999	3	at	at	ADP
ftr-328	999	4	418–19	418–19	PROPN
ftr-328	999	5	.	.	PUNCT
ftr-328	1000	1	42	42	NUM
ftr-328	1000	2	florida	florida	PROPN
ftr-328	1000	3	tax	tax	NOUN
ftr-328	1000	4	review	review	NOUN
ftr-328	1000	5	[	[	X
ftr-328	1000	6	vol	vol	NOUN
ftr-328	1000	7	.	.	PUNCT
ftr-328	1001	1	12:1	12:1	NUM
ftr-328	1001	2	legal	legal	ADJ
ftr-328	1001	3	level	level	NOUN
ftr-328	1001	4	or	or	CCONJ
ftr-328	1001	5	save	save	VERB
ftr-328	1001	6	him	he	PRON
ftr-328	1001	7	from	from	ADP
ftr-328	1001	8	a	a	DET
ftr-328	1001	9	greater	great	ADJ
ftr-328	1001	10	tax	tax	NOUN
ftr-328	1001	11	liability	liability	NOUN
ftr-328	1001	12	than	than	ADP
ftr-328	1001	13	his	his	PRON
ftr-328	1001	14	transactions	transaction	NOUN
ftr-328	1001	15	need	need	VERB
ftr-328	1001	16	to	to	PART
ftr-328	1001	17	carry	carry	VERB
ftr-328	1001	18	.	.	PUNCT
ftr-328	1001	19	”329	”329	PROPN
ftr-328	1001	20	unlike	unlike	ADP
ftr-328	1001	21	mr	mr	PROPN
ftr-328	1001	22	.	.	PROPN
ftr-328	1001	23	johnson	johnson	PROPN
ftr-328	1001	24	,	,	PUNCT
ftr-328	1001	25	professor	professor	NOUN
ftr-328	1001	26	rudick	rudick	NOUN
ftr-328	1001	27	,	,	PUNCT
ftr-328	1001	28	and	and	CCONJ
ftr-328	1001	29	mr	mr	PROPN
ftr-328	1001	30	.	.	PROPN
ftr-328	1001	31	robert	robert	PROPN
ftr-328	1001	32	n.	n.	PROPN
ftr-328	1001	33	miller	miller	PROPN
ftr-328	1001	34	,	,	PUNCT
ftr-328	1001	35	mr	mr	PROPN
ftr-328	1001	36	.	.	PROPN
ftr-328	1001	37	paul	paul	PROPN
ftr-328	1001	38	warned	warn	VERB
ftr-328	1001	39	that	that	SCONJ
ftr-328	1001	40	“	"	PUNCT
ftr-328	1001	41	too	too	ADV
ftr-328	1001	42	many	many	ADJ
ftr-328	1001	43	qualifications	qualification	NOUN
ftr-328	1001	44	in	in	ADP
ftr-328	1001	45	other	other	ADJ
ftr-328	1001	46	areas	area	NOUN
ftr-328	1001	47	of	of	ADP
ftr-328	1001	48	the	the	DET
ftr-328	1001	49	law	law	NOUN
ftr-328	1001	50	may	may	AUX
ftr-328	1001	51	be	be	AUX
ftr-328	1001	52	a	a	DET
ftr-328	1001	53	handicap	handicap	NOUN
ftr-328	1001	54	to	to	ADP
ftr-328	1001	55	the	the	DET
ftr-328	1001	56	tax	tax	NOUN
ftr-328	1001	57	lawyer	lawyer	NOUN
ftr-328	1001	58	.	.	PUNCT
ftr-328	1002	1	”330	”330	PROPN
ftr-328	1003	1	he	he	PRON
ftr-328	1003	2	thought	think	VERB
ftr-328	1003	3	it	it	PRON
ftr-328	1003	4	important	important	ADJ
ftr-328	1003	5	that	that	SCONJ
ftr-328	1003	6	a	a	DET
ftr-328	1003	7	tax	tax	NOUN
ftr-328	1003	8	lawyer	lawyer	NOUN
ftr-328	1003	9	not	not	PART
ftr-328	1003	10	have	have	VERB
ftr-328	1003	11	too	too	ADV
ftr-328	1003	12	much	much	ADJ
ftr-328	1003	13	“	"	PUNCT
ftr-328	1003	14	vested	vested	ADJ
ftr-328	1003	15	intellectual	intellectual	ADJ
ftr-328	1003	16	interest	interest	NOUN
ftr-328	1003	17	”	"	PUNCT
ftr-328	1003	18	in	in	ADP
ftr-328	1003	19	other	other	ADJ
ftr-328	1003	20	areas	area	NOUN
ftr-328	1003	21	of	of	ADP
ftr-328	1003	22	the	the	DET
ftr-328	1003	23	law	law	NOUN
ftr-328	1003	24	,	,	PUNCT
ftr-328	1003	25	”	"	PUNCT
ftr-328	1003	26	as	as	SCONJ
ftr-328	1003	27	it	it	PRON
ftr-328	1003	28	might	might	AUX
ftr-328	1003	29	make	make	VERB
ftr-328	1003	30	him	he	PRON
ftr-328	1003	31	“	"	PUNCT
ftr-328	1003	32	overanxious	overanxious	ADJ
ftr-328	1003	33	to	to	PART
ftr-328	1003	34	apply	apply	VERB
ftr-328	1003	35	in	in	ADP
ftr-328	1003	36	tax	tax	NOUN
ftr-328	1003	37	territory	territory	NOUN
ftr-328	1003	38	principles	principle	NOUN
ftr-328	1003	39	which	which	PRON
ftr-328	1003	40	will	will	AUX
ftr-328	1003	41	not	not	PART
ftr-328	1003	42	be	be	AUX
ftr-328	1003	43	welcome	welcome	ADJ
ftr-328	1003	44	there	there	ADV
ftr-328	1003	45	.	.	PUNCT
ftr-328	1004	1	”331	”331	PART
ftr-328	1004	2	income	income	NOUN
ftr-328	1004	3	taxation	taxation	NOUN
ftr-328	1004	4	is	be	AUX
ftr-328	1004	5	distinctive	distinctive	ADJ
ftr-328	1004	6	in	in	ADP
ftr-328	1004	7	considerable	considerable	ADJ
ftr-328	1004	8	part	part	NOUN
ftr-328	1004	9	due	due	ADP
ftr-328	1004	10	to	to	ADP
ftr-328	1004	11	its	its	PRON
ftr-328	1004	12	being	be	AUX
ftr-328	1004	13	a	a	DET
ftr-328	1004	14	young	young	ADJ
ftr-328	1004	15	field	field	NOUN
ftr-328	1004	16	of	of	ADP
ftr-328	1004	17	law	law	NOUN
ftr-328	1004	18	,	,	PUNCT
ftr-328	1004	19	starting	start	VERB
ftr-328	1004	20	only	only	ADV
ftr-328	1004	21	“	"	PUNCT
ftr-328	1004	22	a	a	DET
ftr-328	1004	23	little	little	ADJ
ftr-328	1004	24	more	more	ADJ
ftr-328	1004	25	than	than	ADP
ftr-328	1004	26	a	a	DET
ftr-328	1004	27	quarter	quarter	NOUN
ftr-328	1004	28	of	of	ADP
ftr-328	1004	29	a	a	DET
ftr-328	1004	30	century	century	NOUN
ftr-328	1004	31	ago	ago	ADV
ftr-328	1004	32	.	.	PUNCT
ftr-328	1004	33	”332	”332	PUNCT
ftr-328	1005	1	in	in	ADP
ftr-328	1005	2	comparison	comparison	NOUN
ftr-328	1005	3	with	with	ADP
ftr-328	1005	4	other	other	ADJ
ftr-328	1005	5	fields	field	NOUN
ftr-328	1005	6	of	of	ADP
ftr-328	1005	7	law	law	NOUN
ftr-328	1005	8	,	,	PUNCT
ftr-328	1005	9	mr	mr	PROPN
ftr-328	1005	10	.	.	PROPN
ftr-328	1005	11	paul	paul	PROPN
ftr-328	1005	12	considered	consider	VERB
ftr-328	1005	13	tax	tax	NOUN
ftr-328	1005	14	law	law	NOUN
ftr-328	1005	15	to	to	PART
ftr-328	1005	16	be	be	AUX
ftr-328	1005	17	less	less	ADV
ftr-328	1005	18	concerned	concerned	ADJ
ftr-328	1005	19	with	with	ADP
ftr-328	1005	20	“	"	PUNCT
ftr-328	1005	21	form	form	NOUN
ftr-328	1005	22	and	and	CCONJ
ftr-328	1005	23	technicality	technicality	NOUN
ftr-328	1005	24	,	,	PUNCT
ftr-328	1005	25	”	"	PUNCT
ftr-328	1005	26	and	and	CCONJ
ftr-328	1005	27	more	more	ADV
ftr-328	1005	28	oriented	orient	VERB
ftr-328	1005	29	towards	towards	ADP
ftr-328	1005	30	a	a	DET
ftr-328	1005	31	“	"	PUNCT
ftr-328	1005	32	search	search	NOUN
ftr-328	1005	33	for	for	ADP
ftr-328	1005	34	underlying	underlie	VERB
ftr-328	1005	35	substance	substance	NOUN
ftr-328	1005	36	and	and	CCONJ
ftr-328	1005	37	basic	basic	ADJ
ftr-328	1005	38	realities	reality	NOUN
ftr-328	1005	39	.	.	PUNCT
ftr-328	1006	1	”333	”333	PUNCT
ftr-328	1006	2	in	in	ADP
ftr-328	1006	3	one	one	NUM
ftr-328	1006	4	article	article	NOUN
ftr-328	1006	5	,	,	PUNCT
ftr-328	1006	6	mr	mr	PROPN
ftr-328	1006	7	.	.	PROPN
ftr-328	1006	8	paul	paul	PROPN
ftr-328	1006	9	emphasized	emphasize	VERB
ftr-328	1006	10	the	the	DET
ftr-328	1006	11	differences	difference	NOUN
ftr-328	1006	12	between	between	ADP
ftr-328	1006	13	tax	tax	NOUN
ftr-328	1006	14	lawyers	lawyer	NOUN
ftr-328	1006	15	and	and	CCONJ
ftr-328	1006	16	other	other	ADJ
ftr-328	1006	17	lawyers	lawyer	NOUN
ftr-328	1006	18	,	,	PUNCT
ftr-328	1006	19	but	but	CCONJ
ftr-328	1006	20	then	then	ADV
ftr-328	1006	21	,	,	PUNCT
ftr-328	1006	22	having	having	AUX
ftr-328	1006	23	undergone	undergo	VERB
ftr-328	1006	24	a	a	DET
ftr-328	1006	25	philosophical	philosophical	ADJ
ftr-328	1006	26	conversion	conversion	NOUN
ftr-328	1006	27	on	on	ADP
ftr-328	1006	28	the	the	DET
ftr-328	1006	29	specialness	specialness	NOUN
ftr-328	1006	30	of	of	ADP
ftr-328	1006	31	tax	tax	NOUN
ftr-328	1006	32	lawyering	lawyering	NOUN
ftr-328	1006	33	,	,	PUNCT
ftr-328	1006	34	he	he	PRON
ftr-328	1006	35	later	later	ADV
ftr-328	1006	36	emphasized	emphasize	VERB
ftr-328	1006	37	the	the	DET
ftr-328	1006	38	similarities	similarity	NOUN
ftr-328	1006	39	,	,	PUNCT
ftr-328	1006	40	at	at	ADP
ftr-328	1006	41	least	least	ADJ
ftr-328	1006	42	for	for	ADP
ftr-328	1006	43	certain	certain	ADJ
ftr-328	1006	44	ethics	ethic	NOUN
ftr-328	1006	45	purposes.334	purposes.334	VERB
ftr-328	1006	46	but	but	CCONJ
ftr-328	1006	47	even	even	ADV
ftr-328	1006	48	that	that	DET
ftr-328	1006	49	change	change	NOUN
ftr-328	1006	50	in	in	ADP
ftr-328	1006	51	his	his	PRON
ftr-328	1006	52	own	own	ADJ
ftr-328	1006	53	thinking	thinking	NOUN
ftr-328	1006	54	,	,	PUNCT
ftr-328	1006	55	his	his	PRON
ftr-328	1006	56	practical	practical	ADJ
ftr-328	1006	57	caution	caution	NOUN
ftr-328	1006	58	of	of	ADP
ftr-328	1006	59	too	too	ADV
ftr-328	1006	60	much	much	ADJ
ftr-328	1006	61	interest	interest	NOUN
ftr-328	1006	62	in	in	ADP
ftr-328	1006	63	non	non	ADJ
ftr-328	1006	64	-	-	ADJ
ftr-328	1006	65	tax	tax	ADJ
ftr-328	1006	66	fields	field	NOUN
ftr-328	1006	67	was	be	AUX
ftr-328	1006	68	presumably	presumably	ADV
ftr-328	1006	69	unconnected	unconnected	ADJ
ftr-328	1006	70	with	with	ADP
ftr-328	1006	71	his	his	PRON
ftr-328	1006	72	more	more	ADV
ftr-328	1006	73	abstract	abstract	ADJ
ftr-328	1006	74	shift	shift	NOUN
ftr-328	1006	75	in	in	ADP
ftr-328	1006	76	ethical	ethical	ADJ
ftr-328	1006	77	philosophy	philosophy	NOUN
ftr-328	1006	78	.	.	PUNCT
ftr-328	1007	1	he	he	PRON
ftr-328	1007	2	wrote	write	VERB
ftr-328	1007	3	that	that	SCONJ
ftr-328	1007	4	when	when	SCONJ
ftr-328	1007	5	the	the	DET
ftr-328	1007	6	tax	tax	NOUN
ftr-328	1007	7	client	client	NOUN
ftr-328	1007	8	comes	come	VERB
ftr-328	1007	9	in	in	ADP
ftr-328	1007	10	,	,	PUNCT
ftr-328	1007	11	that	that	DET
ftr-328	1007	12	client	client	NOUN
ftr-328	1007	13	“	"	PUNCT
ftr-328	1007	14	may	may	AUX
ftr-328	1007	15	have	have	VERB
ftr-328	1007	16	a	a	DET
ftr-328	1007	17	specific	specific	ADJ
ftr-328	1007	18	plan	plan	NOUN
ftr-328	1007	19	in	in	ADP
ftr-328	1007	20	mind	mind	NOUN
ftr-328	1007	21	or	or	CCONJ
ftr-328	1007	22	he	he	PRON
ftr-328	1007	23	may	may	AUX
ftr-328	1007	24	have	have	VERB
ftr-328	1007	25	a	a	DET
ftr-328	1007	26	general	general	ADJ
ftr-328	1007	27	objective	objective	NOUN
ftr-328	1007	28	,	,	PUNCT
ftr-328	1007	29	”	"	PUNCT
ftr-328	1007	30	and	and	CCONJ
ftr-328	1007	31	he	he	PRON
ftr-328	1007	32	has	have	AUX
ftr-328	1007	33	come	come	VERB
ftr-328	1007	34	to	to	PART
ftr-328	1007	35	check	check	VERB
ftr-328	1007	36	with	with	ADP
ftr-328	1007	37	the	the	DET
ftr-328	1007	38	tax	tax	NOUN
ftr-328	1007	39	lawyer	lawyer	NOUN
ftr-328	1007	40	“	"	PUNCT
ftr-328	1007	41	whether	whether	SCONJ
ftr-328	1007	42	a	a	DET
ftr-328	1007	43	given	give	VERB
ftr-328	1007	44	course	course	NOUN
ftr-328	1007	45	of	of	ADP
ftr-328	1007	46	conduct	conduct	NOUN
ftr-328	1007	47	will	will	AUX
ftr-328	1007	48	produce	produce	VERB
ftr-328	1007	49	unforeseen	unforeseen	ADJ
ftr-328	1007	50	tax	tax	NOUN
ftr-328	1007	51	liability	liability	NOUN
ftr-328	1007	52	or	or	CCONJ
ftr-328	1007	53	whether	whether	SCONJ
ftr-328	1007	54	a	a	DET
ftr-328	1007	55	foreseen	foreseen	ADJ
ftr-328	1007	56	liability	liability	NOUN
ftr-328	1007	57	may	may	AUX
ftr-328	1007	58	be	be	AUX
ftr-328	1007	59	minimized	minimize	VERB
ftr-328	1007	60	.	.	PUNCT
ftr-328	1007	61	”335	”335	PROPN
ftr-328	1008	1	unlike	unlike	ADP
ftr-328	1008	2	mr	mr	PROPN
ftr-328	1008	3	.	.	PROPN
ftr-328	1008	4	darrell	darrell	PROPN
ftr-328	1008	5	or	or	CCONJ
ftr-328	1008	6	mr	mr	PROPN
ftr-328	1008	7	.	.	PROPN
ftr-328	1008	8	miller	miller	PROPN
ftr-328	1008	9	,	,	PUNCT
ftr-328	1008	10	mr	mr	PROPN
ftr-328	1008	11	.	.	PROPN
ftr-328	1008	12	paul	paul	PROPN
ftr-328	1008	13	’s	’s	PART
ftr-328	1008	14	criticism	criticism	NOUN
ftr-328	1008	15	of	of	ADP
ftr-328	1008	16	clients	client	NOUN
ftr-328	1008	17	was	be	AUX
ftr-328	1008	18	not	not	PART
ftr-328	1008	19	that	that	SCONJ
ftr-328	1008	20	they	they	PRON
ftr-328	1008	21	had	have	VERB
ftr-328	1008	22	too	too	ADV
ftr-328	1008	23	much	much	ADJ
ftr-328	1008	24	faith	faith	NOUN
ftr-328	1008	25	in	in	ADP
ftr-328	1008	26	technicalities	technicality	NOUN
ftr-328	1008	27	but	but	CCONJ
ftr-328	1008	28	rather	rather	ADV
ftr-328	1008	29	their	their	PRON
ftr-328	1008	30	“	"	PUNCT
ftr-328	1008	31	ingenuity	ingenuity	NOUN
ftr-328	1008	32	and	and	CCONJ
ftr-328	1008	33	uncanny	uncanny	ADJ
ftr-328	1008	34	cunning	cunning	NOUN
ftr-328	1008	35	at	at	ADP
ftr-328	1008	36	concealing	conceal	VERB
ftr-328	1008	37	and	and	CCONJ
ftr-328	1008	38	suppressing	suppress	VERB
ftr-328	1008	39	facts	fact	NOUN
ftr-328	1008	40	,	,	PUNCT
ftr-328	1008	41	”	"	PUNCT
ftr-328	1008	42	which	which	PRON
ftr-328	1008	43	,	,	PUNCT
ftr-328	1008	44	he	he	PRON
ftr-328	1008	45	continued	continue	VERB
ftr-328	1008	46	,	,	PUNCT
ftr-328	1008	47	“	"	PUNCT
ftr-328	1008	48	pass	pass	VERB
ftr-328	1008	49	my	my	PRON
ftr-328	1008	50	poor	poor	ADJ
ftr-328	1008	51	powers	power	NOUN
ftr-328	1008	52	of	of	ADP
ftr-328	1008	53	description	description	NOUN
ftr-328	1008	54	.	.	PUNCT
ftr-328	1009	1	”336	”336	PUNCT
ftr-328	1009	2	in	in	ADP
ftr-328	1009	3	order	order	NOUN
ftr-328	1009	4	to	to	PART
ftr-328	1009	5	get	get	VERB
ftr-328	1009	6	at	at	ADP
ftr-328	1009	7	the	the	DET
ftr-328	1009	8	facts	fact	NOUN
ftr-328	1009	9	,	,	PUNCT
ftr-328	1009	10	he	he	PRON
ftr-328	1009	11	329	329	NUM
ftr-328	1009	12	.	.	PUNCT
ftr-328	1010	1	i	i	PRON
ftr-328	1010	2	d.	d.	PROPN
ftr-328	1010	3	330	330	NUM
ftr-328	1010	4	.	.	PUNCT
ftr-328	1011	1	see	see	VERB
ftr-328	1011	2	paul	paul	PROPN
ftr-328	1011	3	,	,	PUNCT
ftr-328	1011	4	responsibilities	responsibility	NOUN
ftr-328	1011	5	,	,	PUNCT
ftr-328	1011	6	supra	supra	PROPN
ftr-328	1011	7	note	note	NOUN
ftr-328	1011	8	57	57	NUM
ftr-328	1011	9	,	,	PUNCT
ftr-328	1011	10	at	at	ADP
ftr-328	1011	11	380	380	NUM
ftr-328	1011	12	.	.	PUNCT
ftr-328	1012	1	331	331	NUM
ftr-328	1012	2	.	.	PUNCT
ftr-328	1013	1	i	i	PRON
ftr-328	1013	2	d.	d.	PROPN
ftr-328	1013	3	332	332	NUM
ftr-328	1013	4	.	.	PUNCT
ftr-328	1014	1	i	i	PRON
ftr-328	1014	2	d.	d.	PROPN
ftr-328	1014	3	at	at	ADP
ftr-328	1014	4	381	381	NUM
ftr-328	1014	5	.	.	PUNCT
ftr-328	1014	6	333	333	NUM
ftr-328	1014	7	.	.	PUNCT
ftr-328	1015	1	i	i	PRON
ftr-328	1015	2	d.	d.	PROPN
ftr-328	1015	3	334	334	NUM
ftr-328	1015	4	.	.	PUNCT
ftr-328	1016	1	i	i	PRON
ftr-328	1016	2	d.	d.	PROPN
ftr-328	1016	3	in	in	ADP
ftr-328	1016	4	this	this	DET
ftr-328	1016	5	article	article	NOUN
ftr-328	1016	6	,	,	PUNCT
ftr-328	1016	7	mr	mr	PROPN
ftr-328	1016	8	.	.	PROPN
ftr-328	1016	9	paul	paul	PROPN
ftr-328	1016	10	also	also	ADV
ftr-328	1016	11	distinguished	distinguish	VERB
ftr-328	1016	12	tax	tax	NOUN
ftr-328	1016	13	law	law	NOUN
ftr-328	1016	14	from	from	ADP
ftr-328	1016	15	other	other	ADJ
ftr-328	1016	16	fields	field	NOUN
ftr-328	1016	17	by	by	ADP
ftr-328	1016	18	citing	cite	VERB
ftr-328	1016	19	that	that	SCONJ
ftr-328	1016	20	its	its	PRON
ftr-328	1016	21	controversies	controversy	NOUN
ftr-328	1016	22	were	be	AUX
ftr-328	1016	23	between	between	ADP
ftr-328	1016	24	the	the	DET
ftr-328	1016	25	taxpayers	taxpayer	NOUN
ftr-328	1016	26	and	and	CCONJ
ftr-328	1016	27	their	their	PRON
ftr-328	1016	28	government	government	NOUN
ftr-328	1016	29	rather	rather	ADV
ftr-328	1016	30	than	than	ADP
ftr-328	1016	31	a	a	DET
ftr-328	1016	32	private	private	ADJ
ftr-328	1016	33	adversary	adversary	NOUN
ftr-328	1016	34	.	.	PUNCT
ftr-328	1017	1	he	he	PRON
ftr-328	1017	2	asserted	assert	VERB
ftr-328	1017	3	this	this	PRON
ftr-328	1017	4	“	"	PUNCT
ftr-328	1017	5	puts	put	VERB
ftr-328	1017	6	the	the	DET
ftr-328	1017	7	public	public	ADJ
ftr-328	1017	8	interest	interest	NOUN
ftr-328	1017	9	into	into	ADP
ftr-328	1017	10	the	the	DET
ftr-328	1017	11	equation	equation	NOUN
ftr-328	1017	12	and	and	CCONJ
ftr-328	1017	13	enormously	enormously	ADV
ftr-328	1017	14	complicates	complicate	VERB
ftr-328	1017	15	the	the	DET
ftr-328	1017	16	responsibilities	responsibility	NOUN
ftr-328	1017	17	of	of	ADP
ftr-328	1017	18	the	the	DET
ftr-328	1017	19	tax	tax	NOUN
ftr-328	1017	20	adviser	adviser	NOUN
ftr-328	1017	21	.	.	PUNCT
ftr-328	1017	22	”	"	PUNCT
ftr-328	1018	1	in	in	ADP
ftr-328	1018	2	his	his	PRON
ftr-328	1018	3	later	later	ADJ
ftr-328	1018	4	article	article	NOUN
ftr-328	1018	5	in	in	ADP
ftr-328	1018	6	the	the	DET
ftr-328	1018	7	rocky	rocky	ADJ
ftr-328	1018	8	mountain	mountain	NOUN
ftr-328	1018	9	law	law	NOUN
ftr-328	1018	10	review	review	NOUN
ftr-328	1018	11	,	,	PUNCT
ftr-328	1018	12	he	he	PRON
ftr-328	1018	13	instead	instead	ADV
ftr-328	1018	14	argued	argue	VERB
ftr-328	1018	15	that	that	SCONJ
ftr-328	1018	16	the	the	DET
ftr-328	1018	17	tax	tax	NOUN
ftr-328	1018	18	field	field	NOUN
ftr-328	1018	19	was	be	AUX
ftr-328	1018	20	not	not	PART
ftr-328	1018	21	as	as	ADV
ftr-328	1018	22	distinctive	distinctive	ADJ
ftr-328	1018	23	from	from	ADP
ftr-328	1018	24	other	other	ADJ
ftr-328	1018	25	legal	legal	ADJ
ftr-328	1018	26	fields	field	NOUN
ftr-328	1018	27	,	,	PUNCT
ftr-328	1018	28	at	at	ADP
ftr-328	1018	29	least	least	ADJ
ftr-328	1018	30	not	not	PART
ftr-328	1018	31	sufficiently	sufficiently	ADV
ftr-328	1018	32	distinctive	distinctive	ADJ
ftr-328	1018	33	to	to	PART
ftr-328	1018	34	necessarily	necessarily	ADV
ftr-328	1018	35	require	require	VERB
ftr-328	1018	36	different	different	ADJ
ftr-328	1018	37	ethical	ethical	ADJ
ftr-328	1018	38	norms	norm	NOUN
ftr-328	1018	39	.	.	PUNCT
ftr-328	1019	1	he	he	PRON
ftr-328	1019	2	is	be	AUX
ftr-328	1019	3	explicit	explicit	ADJ
ftr-328	1019	4	about	about	ADP
ftr-328	1019	5	his	his	PRON
ftr-328	1019	6	change	change	NOUN
ftr-328	1019	7	of	of	ADP
ftr-328	1019	8	mind	mind	NOUN
ftr-328	1019	9	on	on	ADP
ftr-328	1019	10	this	this	DET
ftr-328	1019	11	point	point	NOUN
ftr-328	1019	12	.	.	PUNCT
ftr-328	1020	1	paul	paul	PROPN
ftr-328	1020	2	,	,	PUNCT
ftr-328	1020	3	tax	tax	NOUN
ftr-328	1020	4	adviser	adviser	NOUN
ftr-328	1020	5	,	,	PUNCT
ftr-328	1020	6	supra	supra	PROPN
ftr-328	1020	7	note	note	NOUN
ftr-328	1020	8	4	4	NUM
ftr-328	1020	9	,	,	PUNCT
ftr-328	1020	10	at	at	ADP
ftr-328	1020	11	425	425	NUM
ftr-328	1020	12	,	,	PUNCT
ftr-328	1020	13	n.58	n.58	PROPN
ftr-328	1020	14	(	(	PUNCT
ftr-328	1020	15	citing	cite	VERB
ftr-328	1020	16	his	his	PRON
ftr-328	1020	17	harvard	harvard	PROPN
ftr-328	1020	18	law	law	PROPN
ftr-328	1020	19	review	review	NOUN
ftr-328	1020	20	article	article	NOUN
ftr-328	1020	21	)	)	PUNCT
ftr-328	1020	22	.	.	PUNCT
ftr-328	1021	1	for	for	ADP
ftr-328	1021	2	his	his	PRON
ftr-328	1021	3	earlier	early	ADJ
ftr-328	1021	4	point	point	NOUN
ftr-328	1021	5	of	of	ADP
ftr-328	1021	6	view	view	NOUN
ftr-328	1021	7	,	,	PUNCT
ftr-328	1021	8	see	see	VERB
ftr-328	1021	9	paul	paul	PROPN
ftr-328	1021	10	,	,	PUNCT
ftr-328	1021	11	supra	supra	PROPN
ftr-328	1021	12	note	note	PROPN
ftr-328	1021	13	162	162	NUM
ftr-328	1021	14	.	.	PUNCT
ftr-328	1021	15	335	335	NUM
ftr-328	1021	16	.	.	PUNCT
ftr-328	1022	1	paul	paul	PROPN
ftr-328	1022	2	,	,	PUNCT
ftr-328	1022	3	tax	tax	NOUN
ftr-328	1022	4	adviser	adviser	NOUN
ftr-328	1022	5	,	,	PUNCT
ftr-328	1022	6	supra	supra	PROPN
ftr-328	1022	7	note	note	NOUN
ftr-328	1022	8	4	4	NUM
ftr-328	1022	9	,	,	PUNCT
ftr-328	1022	10	at	at	ADP
ftr-328	1022	11	414	414	NUM
ftr-328	1022	12	.	.	NOUN
ftr-328	1022	13	336	336	NUM
ftr-328	1022	14	.	.	PUNCT
ftr-328	1023	1	paul	paul	PROPN
ftr-328	1023	2	,	,	PUNCT
ftr-328	1023	3	responsibilities	responsibility	NOUN
ftr-328	1023	4	,	,	PUNCT
ftr-328	1023	5	supra	supra	PROPN
ftr-328	1023	6	note	note	NOUN
ftr-328	1023	7	57	57	NUM
ftr-328	1023	8	,	,	PUNCT
ftr-328	1023	9	at	at	ADP
ftr-328	1023	10	382	382	NUM
ftr-328	1023	11	.	.	PUNCT
ftr-328	1023	12	2012	2012	NUM
ftr-328	1023	13	]	]	PUNCT
ftr-328	1023	14	legal	legal	ADJ
ftr-328	1023	15	ethics	ethic	NOUN
ftr-328	1023	16	and	and	CCONJ
ftr-328	1023	17	federal	federal	ADJ
ftr-328	1023	18	taxes	taxis	NOUN
ftr-328	1023	19	43	43	NUM
ftr-328	1023	20	suggested	suggest	VERB
ftr-328	1023	21	that	that	SCONJ
ftr-328	1023	22	the	the	DET
ftr-328	1023	23	lawyer	lawyer	NOUN
ftr-328	1023	24	prepare	prepare	VERB
ftr-328	1023	25	for	for	ADP
ftr-328	1023	26	the	the	DET
ftr-328	1023	27	“	"	PUNCT
ftr-328	1023	28	client	client	NOUN
ftr-328	1023	29	in	in	ADP
ftr-328	1023	30	writing	write	VERB
ftr-328	1023	31	exactly	exactly	ADV
ftr-328	1023	32	what	what	PRON
ftr-328	1023	33	he	he	PRON
ftr-328	1023	34	has	have	AUX
ftr-328	1023	35	told	tell	VERB
ftr-328	1023	36	the	the	DET
ftr-328	1023	37	lawyer	lawyer	NOUN
ftr-328	1023	38	orally	orally	ADV
ftr-328	1023	39	.	.	PUNCT
ftr-328	1024	1	”337	”337	VERB
ftr-328	1024	2	this	this	DET
ftr-328	1024	3	technique	technique	NOUN
ftr-328	1024	4	works	work	NOUN
ftr-328	1024	5	because	because	SCONJ
ftr-328	1024	6	the	the	DET
ftr-328	1024	7	client	client	NOUN
ftr-328	1024	8	“	"	PUNCT
ftr-328	1024	9	will	will	AUX
ftr-328	1024	10	hardly	hardly	ADV
ftr-328	1024	11	be	be	AUX
ftr-328	1024	12	able	able	ADJ
ftr-328	1024	13	to	to	PART
ftr-328	1024	14	resist	resist	VERB
ftr-328	1024	15	the	the	DET
ftr-328	1024	16	temptation	temptation	NOUN
ftr-328	1024	17	to	to	PART
ftr-328	1024	18	demonstrate	demonstrate	VERB
ftr-328	1024	19	the	the	DET
ftr-328	1024	20	mistakes	mistake	NOUN
ftr-328	1024	21	his	his	PRON
ftr-328	1024	22	lawyer	lawyer	NOUN
ftr-328	1024	23	has	have	AUX
ftr-328	1024	24	made	make	VERB
ftr-328	1024	25	,	,	PUNCT
ftr-328	1024	26	”	"	PUNCT
ftr-328	1024	27	which	which	PRON
ftr-328	1024	28	“	"	PUNCT
ftr-328	1024	29	may	may	AUX
ftr-328	1024	30	be	be	AUX
ftr-328	1024	31	humiliating	humiliating	ADJ
ftr-328	1024	32	to	to	ADP
ftr-328	1024	33	the	the	DET
ftr-328	1024	34	lawyer	lawyer	NOUN
ftr-328	1024	35	”	"	PUNCT
ftr-328	1024	36	but	but	CCONJ
ftr-328	1024	37	,	,	PUNCT
ftr-328	1024	38	he	he	PRON
ftr-328	1024	39	added	add	VERB
ftr-328	1024	40	,	,	PUNCT
ftr-328	1024	41	“	"	PUNCT
ftr-328	1024	42	a	a	DET
ftr-328	1024	43	little	little	ADJ
ftr-328	1024	44	mortification	mortification	NOUN
ftr-328	1024	45	is	be	AUX
ftr-328	1024	46	a	a	DET
ftr-328	1024	47	small	small	ADJ
ftr-328	1024	48	price	price	NOUN
ftr-328	1024	49	for	for	ADP
ftr-328	1024	50	the	the	DET
ftr-328	1024	51	discovery	discovery	NOUN
ftr-328	1024	52	of	of	ADP
ftr-328	1024	53	the	the	DET
ftr-328	1024	54	essential	essential	ADJ
ftr-328	1024	55	facts	fact	NOUN
ftr-328	1024	56	.	.	PUNCT
ftr-328	1025	1	”338	”338	PROPN
ftr-328	1025	2	he	he	PRON
ftr-328	1025	3	also	also	ADV
ftr-328	1025	4	criticized	criticize	VERB
ftr-328	1025	5	clients	client	NOUN
ftr-328	1025	6	who	who	PRON
ftr-328	1025	7	“	"	PUNCT
ftr-328	1025	8	come	come	VERB
ftr-328	1025	9	to	to	ADP
ftr-328	1025	10	a	a	DET
ftr-328	1025	11	lawyer	lawyer	NOUN
ftr-328	1025	12	to	to	PART
ftr-328	1025	13	cover	cover	VERB
ftr-328	1025	14	their	their	PRON
ftr-328	1025	15	own	own	ADJ
ftr-328	1025	16	tracks	track	NOUN
ftr-328	1025	17	.	.	PUNCT
ftr-328	1026	1	”339	”339	PUNCT
ftr-328	1026	2	these	these	DET
ftr-328	1026	3	clients	client	NOUN
ftr-328	1026	4	,	,	PUNCT
ftr-328	1026	5	he	he	PRON
ftr-328	1026	6	wrote	write	VERB
ftr-328	1026	7	,	,	PUNCT
ftr-328	1026	8	“	"	PUNCT
ftr-328	1026	9	want	want	VERB
ftr-328	1026	10	to	to	PART
ftr-328	1026	11	follow	follow	VERB
ftr-328	1026	12	a	a	DET
ftr-328	1026	13	given	give	VERB
ftr-328	1026	14	course	course	NOUN
ftr-328	1026	15	of	of	ADP
ftr-328	1026	16	action	action	NOUN
ftr-328	1026	17	”	"	PUNCT
ftr-328	1026	18	and	and	CCONJ
ftr-328	1026	19	want	want	VERB
ftr-328	1026	20	“	"	PUNCT
ftr-328	1026	21	the	the	DET
ftr-328	1026	22	lawyer	lawyer	NOUN
ftr-328	1026	23	to	to	PART
ftr-328	1026	24	share	share	VERB
ftr-328	1026	25	blame	blame	NOUN
ftr-328	1026	26	if	if	SCONJ
ftr-328	1026	27	results	result	NOUN
ftr-328	1026	28	are	be	AUX
ftr-328	1026	29	disappointing	disappointing	ADJ
ftr-328	1026	30	.	.	PUNCT
ftr-328	1027	1	”340	”340	PRON
ftr-328	1027	2	he	he	PRON
ftr-328	1027	3	cautioned	caution	VERB
ftr-328	1027	4	lawyers	lawyer	NOUN
ftr-328	1027	5	in	in	ADP
ftr-328	1027	6	these	these	DET
ftr-328	1027	7	situations	situation	NOUN
ftr-328	1027	8	,	,	PUNCT
ftr-328	1027	9	especially	especially	ADV
ftr-328	1027	10	if	if	SCONJ
ftr-328	1027	11	they	they	PRON
ftr-328	1027	12	are	be	AUX
ftr-328	1027	13	tempted	tempt	VERB
ftr-328	1027	14	“	"	PUNCT
ftr-328	1027	15	to	to	PART
ftr-328	1027	16	give	give	VERB
ftr-328	1027	17	an	an	DET
ftr-328	1027	18	immediate	immediate	ADJ
ftr-328	1027	19	opinion	opinion	NOUN
ftr-328	1027	20	.	.	PUNCT
ftr-328	1028	1	”341	”341	PUNCT
ftr-328	1029	1	mr	mr	PROPN
ftr-328	1029	2	.	.	PROPN
ftr-328	1029	3	paul	paul	PROPN
ftr-328	1029	4	continued	continue	VERB
ftr-328	1029	5	with	with	ADP
ftr-328	1029	6	a	a	DET
ftr-328	1029	7	reminder	reminder	NOUN
ftr-328	1029	8	that	that	SCONJ
ftr-328	1029	9	even	even	ADV
ftr-328	1029	10	though	though	SCONJ
ftr-328	1029	11	competition	competition	NOUN
ftr-328	1029	12	for	for	ADP
ftr-328	1029	13	the	the	DET
ftr-328	1029	14	client	client	NOUN
ftr-328	1029	15	pressures	pressure	NOUN
ftr-328	1029	16	the	the	DET
ftr-328	1029	17	tax	tax	NOUN
ftr-328	1029	18	lawyer	lawyer	NOUN
ftr-328	1029	19	to	to	PART
ftr-328	1029	20	give	give	VERB
ftr-328	1029	21	in	in	ADP
ftr-328	1029	22	and	and	CCONJ
ftr-328	1029	23	“	"	PUNCT
ftr-328	1029	24	slant	slant	ADJ
ftr-328	1029	25	opinions	opinion	NOUN
ftr-328	1029	26	in	in	ADP
ftr-328	1029	27	the	the	DET
ftr-328	1029	28	direction	direction	NOUN
ftr-328	1029	29	of	of	ADP
ftr-328	1029	30	a	a	DET
ftr-328	1029	31	client	client	NOUN
ftr-328	1029	32	’s	’s	PART
ftr-328	1029	33	desires,”342	desires,”342	NOUN
ftr-328	1029	34	a	a	DET
ftr-328	1029	35	lawyer	lawyer	NOUN
ftr-328	1029	36	should	should	AUX
ftr-328	1029	37	always	always	ADV
ftr-328	1029	38	recall	recall	VERB
ftr-328	1029	39	that	that	SCONJ
ftr-328	1029	40	“	"	PUNCT
ftr-328	1029	41	[	[	X
ftr-328	1029	42	i]n	i]n	ADJ
ftr-328	1029	43	tax	tax	NOUN
ftr-328	1029	44	law	law	NOUN
ftr-328	1029	45	the	the	DET
ftr-328	1029	46	day	day	NOUN
ftr-328	1029	47	of	of	ADP
ftr-328	1029	48	reckoning	reckoning	NOUN
ftr-328	1029	49	is	be	AUX
ftr-328	1029	50	often	often	ADV
ftr-328	1029	51	on	on	ADP
ftr-328	1029	52	earth	earth	NOUN
ftr-328	1029	53	and	and	CCONJ
ftr-328	1029	54	not	not	PART
ftr-328	1029	55	in	in	ADP
ftr-328	1029	56	heaven	heaven	PROPN
ftr-328	1029	57	.	.	PUNCT
ftr-328	1030	1	”343	”343	PUNCT
ftr-328	1031	1	or	or	CCONJ
ftr-328	1031	2	,	,	PUNCT
ftr-328	1031	3	as	as	SCONJ
ftr-328	1031	4	he	he	PRON
ftr-328	1031	5	otherwise	otherwise	ADV
ftr-328	1031	6	puts	put	VERB
ftr-328	1031	7	this	this	DET
ftr-328	1031	8	sobering	sobering	ADJ
ftr-328	1031	9	thought	thought	NOUN
ftr-328	1031	10	:	:	PUNCT
ftr-328	1031	11	“	"	PUNCT
ftr-328	1031	12	[	[	X
ftr-328	1031	13	t]he	t]he	ADV
ftr-328	1031	14	tax	tax	NOUN
ftr-328	1031	15	adviser	adviser	NOUN
ftr-328	1031	16	’s	’s	PART
ftr-328	1031	17	failure	failure	NOUN
ftr-328	1031	18	will	will	AUX
ftr-328	1031	19	be	be	AUX
ftr-328	1031	20	measurable	measurable	ADJ
ftr-328	1031	21	in	in	ADP
ftr-328	1031	22	dollars	dollar	NOUN
ftr-328	1031	23	and	and	CCONJ
ftr-328	1031	24	cents	cent	NOUN
ftr-328	1031	25	,	,	PUNCT
ftr-328	1031	26	the	the	DET
ftr-328	1031	27	client	client	NOUN
ftr-328	1031	28	’s	’s	PART
ftr-328	1031	29	dollars	dollar	NOUN
ftr-328	1031	30	and	and	CCONJ
ftr-328	1031	31	cents	cent	NOUN
ftr-328	1031	32	—	—	PUNCT
ftr-328	1031	33	and	and	CCONJ
ftr-328	1031	34	the	the	DET
ftr-328	1031	35	tax	tax	NOUN
ftr-328	1031	36	adviser	adviser	NOUN
ftr-328	1031	37	’s	’s	PART
ftr-328	1031	38	,	,	PUNCT
ftr-328	1031	39	as	as	ADV
ftr-328	1031	40	well	well	ADV
ftr-328	1031	41	.	.	PUNCT
ftr-328	1032	1	”344	”344	NOUN
ftr-328	1032	2	like	like	ADP
ftr-328	1032	3	mr	mr	PROPN
ftr-328	1032	4	.	.	PROPN
ftr-328	1032	5	darrell	darrell	PROPN
ftr-328	1032	6	and	and	CCONJ
ftr-328	1032	7	mr	mr	PROPN
ftr-328	1032	8	.	.	PROPN
ftr-328	1032	9	miller	miller	PROPN
ftr-328	1032	10	,	,	PUNCT
ftr-328	1032	11	mr	mr	PROPN
ftr-328	1032	12	.	.	PROPN
ftr-328	1032	13	paul	paul	PROPN
ftr-328	1032	14	was	be	AUX
ftr-328	1032	15	careful	careful	ADJ
ftr-328	1032	16	to	to	PART
ftr-328	1032	17	make	make	VERB
ftr-328	1032	18	clear	clear	ADJ
ftr-328	1032	19	that	that	SCONJ
ftr-328	1032	20	the	the	DET
ftr-328	1032	21	tax	tax	NOUN
ftr-328	1032	22	lawyer	lawyer	NOUN
ftr-328	1032	23	should	should	AUX
ftr-328	1032	24	not	not	PART
ftr-328	1032	25	“	"	PUNCT
ftr-328	1032	26	put	put	VERB
ftr-328	1032	27	undue	undue	ADJ
ftr-328	1032	28	trust	trust	NOUN
ftr-328	1032	29	in	in	ADP
ftr-328	1032	30	the	the	DET
ftr-328	1032	31	letter	letter	NOUN
ftr-328	1032	32	of	of	ADP
ftr-328	1032	33	the	the	DET
ftr-328	1032	34	law	law	NOUN
ftr-328	1032	35	.	.	PUNCT
ftr-328	1033	1	”345	”345	PUNCT
ftr-328	1034	1	he	he	PRON
ftr-328	1034	2	argued	argue	VERB
ftr-328	1034	3	it	it	PRON
ftr-328	1034	4	is	be	AUX
ftr-328	1034	5	important	important	ADJ
ftr-328	1034	6	that	that	SCONJ
ftr-328	1034	7	the	the	DET
ftr-328	1034	8	tax	tax	NOUN
ftr-328	1034	9	lawyer	lawyer	NOUN
ftr-328	1034	10	consider	consider	VERB
ftr-328	1034	11	“	"	PUNCT
ftr-328	1034	12	interstitial	interstitial	ADJ
ftr-328	1034	13	judicial	judicial	ADJ
ftr-328	1034	14	legislation	legislation	NOUN
ftr-328	1034	15	,	,	PUNCT
ftr-328	1034	16	”	"	PUNCT
ftr-328	1034	17	as	as	ADV
ftr-328	1034	18	well	well	ADV
ftr-328	1034	19	as	as	ADP
ftr-328	1034	20	understanding	understand	VERB
ftr-328	1034	21	that	that	SCONJ
ftr-328	1034	22	“	"	PUNCT
ftr-328	1034	23	the	the	DET
ftr-328	1034	24	policy	policy	NOUN
ftr-328	1034	25	of	of	ADP
ftr-328	1034	26	tax	tax	NOUN
ftr-328	1034	27	statutes	statute	NOUN
ftr-328	1034	28	is	be	AUX
ftr-328	1034	29	not	not	PART
ftr-328	1034	30	always	always	ADV
ftr-328	1034	31	to	to	PART
ftr-328	1034	32	be	be	AUX
ftr-328	1034	33	found	find	VERB
ftr-328	1034	34	in	in	ADP
ftr-328	1034	35	the	the	DET
ftr-328	1034	36	literal	literal	ADJ
ftr-328	1034	37	meaning	meaning	NOUN
ftr-328	1034	38	”	"	PUNCT
ftr-328	1034	39	used	use	VERB
ftr-328	1034	40	in	in	ADP
ftr-328	1034	41	the	the	DET
ftr-328	1034	42	statutes	statute	NOUN
ftr-328	1034	43	,	,	PUNCT
ftr-328	1034	44	because	because	SCONJ
ftr-328	1034	45	the	the	DET
ftr-328	1034	46	statutes	statute	NOUN
ftr-328	1034	47	“	"	PUNCT
ftr-328	1034	48	derive	derive	VERB
ftr-328	1034	49	vitality	vitality	NOUN
ftr-328	1034	50	from	from	ADP
ftr-328	1034	51	the	the	DET
ftr-328	1034	52	obvious	obvious	ADJ
ftr-328	1034	53	purpose	purpose	NOUN
ftr-328	1034	54	as	as	ADP
ftr-328	1034	55	which	which	PRON
ftr-328	1034	56	they	they	PRON
ftr-328	1034	57	are	be	AUX
ftr-328	1034	58	aimed	aim	VERB
ftr-328	1034	59	.	.	PUNCT
ftr-328	1034	60	”346	”346	PUNCT
ftr-328	1034	61	the	the	DET
ftr-328	1034	62	tax	tax	NOUN
ftr-328	1034	63	lawyer	lawyer	NOUN
ftr-328	1034	64	,	,	PUNCT
ftr-328	1034	65	he	he	PRON
ftr-328	1034	66	elaborated	elaborate	VERB
ftr-328	1034	67	,	,	PUNCT
ftr-328	1034	68	must	must	AUX
ftr-328	1034	69	consider	consider	VERB
ftr-328	1034	70	not	not	PART
ftr-328	1034	71	only	only	ADV
ftr-328	1034	72	what	what	PRON
ftr-328	1034	73	the	the	DET
ftr-328	1034	74	law	law	NOUN
ftr-328	1034	75	is	be	AUX
ftr-328	1034	76	,	,	PUNCT
ftr-328	1034	77	but	but	CCONJ
ftr-328	1034	78	also	also	ADV
ftr-328	1034	79	what	what	PRON
ftr-328	1034	80	it	it	PRON
ftr-328	1034	81	“	"	PUNCT
ftr-328	1034	82	will	will	AUX
ftr-328	1034	83	become	become	VERB
ftr-328	1034	84	”	"	PUNCT
ftr-328	1034	85	when	when	SCONJ
ftr-328	1034	86	giving	give	VERB
ftr-328	1034	87	advice.347	advice.347	ADJ
ftr-328	1034	88	continuing	continuing	NOUN
ftr-328	1034	89	,	,	PUNCT
ftr-328	1034	90	mr	mr	PROPN
ftr-328	1034	91	.	.	PROPN
ftr-328	1034	92	paul	paul	PROPN
ftr-328	1034	93	indicated	indicate	VERB
ftr-328	1034	94	that	that	SCONJ
ftr-328	1034	95	the	the	DET
ftr-328	1034	96	tax	tax	NOUN
ftr-328	1034	97	lawyer	lawyer	NOUN
ftr-328	1034	98	must	must	AUX
ftr-328	1034	99	know	know	VERB
ftr-328	1034	100	the	the	DET
ftr-328	1034	101	statute	statute	NOUN
ftr-328	1034	102	,	,	PUNCT
ftr-328	1034	103	the	the	DET
ftr-328	1034	104	regulations	regulation	NOUN
ftr-328	1034	105	,	,	PUNCT
ftr-328	1034	106	the	the	DET
ftr-328	1034	107	rulings	ruling	NOUN
ftr-328	1034	108	,	,	PUNCT
ftr-328	1034	109	the	the	DET
ftr-328	1034	110	courts	court	NOUN
ftr-328	1034	111	decisions	decision	NOUN
ftr-328	1034	112	,	,	PUNCT
ftr-328	1034	113	and	and	CCONJ
ftr-328	1034	114	the	the	DET
ftr-328	1034	115	“	"	PUNCT
ftr-328	1034	116	suggestion	suggestion	NOUN
ftr-328	1034	117	and	and	CCONJ
ftr-328	1034	118	criticism	criticism	NOUN
ftr-328	1034	119	and	and	CCONJ
ftr-328	1034	120	dogma	dogma	NOUN
ftr-328	1034	121	”	"	PUNCT
ftr-328	1034	122	of	of	ADP
ftr-328	1034	123	the	the	DET
ftr-328	1034	124	“	"	PUNCT
ftr-328	1034	125	[	[	X
ftr-328	1034	126	m]agazines	m]agazine	NOUN
ftr-328	1034	127	,	,	PUNCT
ftr-328	1034	128	law	law	NOUN
ftr-328	1034	129	reviews	review	NOUN
ftr-328	1034	130	,	,	PUNCT
ftr-328	1034	131	[	[	X
ftr-328	1034	132	and	and	CCONJ
ftr-328	1034	133	]	]	PUNCT
ftr-328	1034	134	periodicals	periodical	NOUN
ftr-328	1034	135	.	.	PUNCT
ftr-328	1035	1	”348	”348	PROPN
ftr-328	1035	2	mr	mr	PROPN
ftr-328	1035	3	.	.	PROPN
ftr-328	1035	4	paul	paul	PROPN
ftr-328	1035	5	added	add	VERB
ftr-328	1035	6	the	the	DET
ftr-328	1035	7	tax	tax	NOUN
ftr-328	1035	8	lawyer	lawyer	NOUN
ftr-328	1035	9	must	must	AUX
ftr-328	1035	10	also	also	ADV
ftr-328	1035	11	have	have	VERB
ftr-328	1035	12	the	the	DET
ftr-328	1035	13	“	"	PUNCT
ftr-328	1035	14	gift	gift	NOUN
ftr-328	1035	15	of	of	ADP
ftr-328	1035	16	controlled	control	VERB
ftr-328	1035	17	intuition	intuition	NOUN
ftr-328	1035	18	,	,	PUNCT
ftr-328	1035	19	”	"	PUNCT
ftr-328	1035	20	the	the	DET
ftr-328	1035	21	ability	ability	NOUN
ftr-328	1035	22	to	to	PART
ftr-328	1035	23	think	think	VERB
ftr-328	1035	24	“	"	PUNCT
ftr-328	1035	25	with	with	ADP
ftr-328	1035	26	his	his	PRON
ftr-328	1035	27	profound	profound	ADJ
ftr-328	1035	28	intestines	intestine	NOUN
ftr-328	1035	29	”	"	PUNCT
ftr-328	1035	30	when	when	SCONJ
ftr-328	1035	31	giving	give	VERB
ftr-328	1035	32	his	his	PRON
ftr-328	1035	33	systematized	systematize	VERB
ftr-328	1035	34	predictions.349	predictions.349	NOUN
ftr-328	1035	35	337	337	NUM
ftr-328	1035	36	.	.	PUNCT
ftr-328	1036	1	i	i	PRON
ftr-328	1036	2	d.	d.	PROPN
ftr-328	1036	3	at	at	ADP
ftr-328	1036	4	383	383	NUM
ftr-328	1036	5	.	.	PUNCT
ftr-328	1036	6	338	338	NUM
ftr-328	1036	7	.	.	PUNCT
ftr-328	1037	1	i	i	PRON
ftr-328	1037	2	d.	d.	PROPN
ftr-328	1037	3	339	339	NUM
ftr-328	1037	4	.	.	PUNCT
ftr-328	1038	1	i	i	PRON
ftr-328	1038	2	d.	d.	PROPN
ftr-328	1038	3	340	340	NUM
ftr-328	1038	4	.	.	PUNCT
ftr-328	1039	1	i	i	PRON
ftr-328	1039	2	d.	d.	PROPN
ftr-328	1039	3	341	341	NUM
ftr-328	1039	4	.	.	PUNCT
ftr-328	1040	1	paul	paul	PROPN
ftr-328	1040	2	,	,	PUNCT
ftr-328	1040	3	responsibilities	responsibility	NOUN
ftr-328	1040	4	,	,	PUNCT
ftr-328	1040	5	supra	supra	PROPN
ftr-328	1040	6	note	note	NOUN
ftr-328	1040	7	57	57	NUM
ftr-328	1040	8	,	,	PUNCT
ftr-328	1040	9	at	at	ADP
ftr-328	1040	10	383–84	383–84	NOUN
ftr-328	1040	11	.	.	PUNCT
ftr-328	1041	1	342	342	NUM
ftr-328	1041	2	.	.	PUNCT
ftr-328	1042	1	i	i	PRON
ftr-328	1042	2	d.	d.	PROPN
ftr-328	1042	3	at	at	ADP
ftr-328	1042	4	385	385	NUM
ftr-328	1042	5	.	.	PUNCT
ftr-328	1043	1	343	343	NUM
ftr-328	1043	2	.	.	PUNCT
ftr-328	1044	1	i	i	PRON
ftr-328	1044	2	d.	d.	PROPN
ftr-328	1044	3	344	344	NUM
ftr-328	1044	4	.	.	PUNCT
ftr-328	1045	1	i	i	PRON
ftr-328	1045	2	d.	d.	PROPN
ftr-328	1045	3	at	at	ADP
ftr-328	1045	4	379	379	NUM
ftr-328	1045	5	.	.	PUNCT
ftr-328	1046	1	345	345	NUM
ftr-328	1046	2	.	.	PUNCT
ftr-328	1047	1	paul	paul	PROPN
ftr-328	1047	2	,	,	PUNCT
ftr-328	1047	3	tax	tax	NOUN
ftr-328	1047	4	adviser	adviser	NOUN
ftr-328	1047	5	,	,	PUNCT
ftr-328	1047	6	supra	supra	PROPN
ftr-328	1047	7	note	note	NOUN
ftr-328	1047	8	4	4	NUM
ftr-328	1047	9	,	,	PUNCT
ftr-328	1047	10	at	at	ADP
ftr-328	1047	11	417	417	NUM
ftr-328	1047	12	.	.	PUNCT
ftr-328	1047	13	346	346	NUM
ftr-328	1047	14	.	.	PUNCT
ftr-328	1048	1	i	i	PRON
ftr-328	1048	2	d.	d.	PROPN
ftr-328	1048	3	347	347	NUM
ftr-328	1048	4	.	.	PUNCT
ftr-328	1049	1	i	i	PRON
ftr-328	1049	2	d.	d.	PROPN
ftr-328	1049	3	348	348	NUM
ftr-328	1049	4	.	.	PUNCT
ftr-328	1050	1	paul	paul	PROPN
ftr-328	1050	2	,	,	PUNCT
ftr-328	1050	3	responsibilities	responsibility	NOUN
ftr-328	1050	4	,	,	PUNCT
ftr-328	1050	5	supra	supra	PROPN
ftr-328	1050	6	note	note	NOUN
ftr-328	1050	7	57	57	NUM
ftr-328	1050	8	,	,	PUNCT
ftr-328	1050	9	at	at	ADP
ftr-328	1050	10	378	378	NUM
ftr-328	1050	11	.	.	PUNCT
ftr-328	1050	12	349	349	NUM
ftr-328	1050	13	.	.	PUNCT
ftr-328	1051	1	i	i	PRON
ftr-328	1051	2	d.	d.	PROPN
ftr-328	1051	3	at	at	ADP
ftr-328	1051	4	379	379	NUM
ftr-328	1051	5	.	.	PUNCT
ftr-328	1052	1	44	44	NUM
ftr-328	1052	2	florida	florida	PROPN
ftr-328	1052	3	tax	tax	NOUN
ftr-328	1052	4	review	review	NOUN
ftr-328	1052	5	[	[	X
ftr-328	1052	6	vol	vol	NOUN
ftr-328	1052	7	.	.	PUNCT
ftr-328	1053	1	12:1	12:1	NUM
ftr-328	1053	2	in	in	ADP
ftr-328	1053	3	writing	write	VERB
ftr-328	1053	4	what	what	PRON
ftr-328	1053	5	may	may	AUX
ftr-328	1053	6	well	well	ADV
ftr-328	1053	7	be	be	AUX
ftr-328	1053	8	the	the	DET
ftr-328	1053	9	best	good	ADJ
ftr-328	1053	10	single	single	ADJ
ftr-328	1053	11	paragraph	paragraph	NOUN
ftr-328	1053	12	on	on	ADP
ftr-328	1053	13	tax	tax	NOUN
ftr-328	1053	14	advising	advising	NOUN
ftr-328	1053	15	,	,	PUNCT
ftr-328	1053	16	mr	mr	PROPN
ftr-328	1053	17	.	.	PROPN
ftr-328	1053	18	paul	paul	PROPN
ftr-328	1053	19	warned	warn	VERB
ftr-328	1053	20	:	:	PUNCT
ftr-328	1053	21	above	above	ADP
ftr-328	1053	22	all	all	DET
ftr-328	1053	23	things	thing	NOUN
ftr-328	1053	24	,	,	PUNCT
ftr-328	1053	25	a	a	DET
ftr-328	1053	26	tax	tax	NOUN
ftr-328	1053	27	attorney	attorney	NOUN
ftr-328	1053	28	must	must	AUX
ftr-328	1053	29	be	be	AUX
ftr-328	1053	30	an	an	DET
ftr-328	1053	31	indefatigable	indefatigable	ADJ
ftr-328	1053	32	skeptic	skeptic	NOUN
ftr-328	1053	33	;	;	PUNCT
ftr-328	1053	34	he	he	PRON
ftr-328	1053	35	must	must	AUX
ftr-328	1053	36	discount	discount	VERB
ftr-328	1053	37	everything	everything	PRON
ftr-328	1053	38	he	he	PRON
ftr-328	1053	39	hears	hear	VERB
ftr-328	1053	40	and	and	CCONJ
ftr-328	1053	41	reads	read	VERB
ftr-328	1053	42	.	.	PUNCT
ftr-328	1054	1	the	the	DET
ftr-328	1054	2	market	market	NOUN
ftr-328	1054	3	place	place	NOUN
ftr-328	1054	4	abounds	abound	VERB
ftr-328	1054	5	with	with	ADP
ftr-328	1054	6	unsound	unsound	ADJ
ftr-328	1054	7	avoidance	avoidance	NOUN
ftr-328	1054	8	schemes	scheme	NOUN
ftr-328	1054	9	which	which	PRON
ftr-328	1054	10	will	will	AUX
ftr-328	1054	11	not	not	PART
ftr-328	1054	12	stand	stand	VERB
ftr-328	1054	13	the	the	DET
ftr-328	1054	14	test	test	NOUN
ftr-328	1054	15	of	of	ADP
ftr-328	1054	16	objective	objective	ADJ
ftr-328	1054	17	analysis	analysis	NOUN
ftr-328	1054	18	and	and	CCONJ
ftr-328	1054	19	litigation	litigation	NOUN
ftr-328	1054	20	.	.	PUNCT
ftr-328	1055	1	the	the	DET
ftr-328	1055	2	escaped	escaped	ADJ
ftr-328	1055	3	tax	tax	NOUN
ftr-328	1055	4	,	,	PUNCT
ftr-328	1055	5	a	a	DET
ftr-328	1055	6	favorite	favorite	ADJ
ftr-328	1055	7	topic	topic	NOUN
ftr-328	1055	8	of	of	ADP
ftr-328	1055	9	conversation	conversation	NOUN
ftr-328	1055	10	at	at	ADP
ftr-328	1055	11	the	the	DET
ftr-328	1055	12	best	good	ADJ
ftr-328	1055	13	clubs	club	NOUN
ftr-328	1055	14	and	and	CCONJ
ftr-328	1055	15	the	the	DET
ftr-328	1055	16	most	most	ADV
ftr-328	1055	17	sumptuous	sumptuous	ADJ
ftr-328	1055	18	pleasure	pleasure	NOUN
ftr-328	1055	19	resorts	resort	NOUN
ftr-328	1055	20	,	,	PUNCT
ftr-328	1055	21	expands	expand	VERB
ftr-328	1055	22	with	with	ADP
ftr-328	1055	23	repetition	repetition	NOUN
ftr-328	1055	24	into	into	ADP
ftr-328	1055	25	fantastic	fantastic	ADJ
ftr-328	1055	26	legends	legend	NOUN
ftr-328	1055	27	.	.	PUNCT
ftr-328	1056	1	but	but	CCONJ
ftr-328	1056	2	clients	client	NOUN
ftr-328	1056	3	want	want	VERB
ftr-328	1056	4	opinions	opinion	NOUN
ftr-328	1056	5	with	with	ADP
ftr-328	1056	6	happy	happy	ADJ
ftr-328	1056	7	endings	ending	NOUN
ftr-328	1056	8	,	,	PUNCT
ftr-328	1056	9	and	and	CCONJ
ftr-328	1056	10	he	he	PRON
ftr-328	1056	11	smiles	smile	VERB
ftr-328	1056	12	best	well	ADV
ftr-328	1056	13	who	who	PRON
ftr-328	1056	14	smiles	smile	VERB
ftr-328	1056	15	last	last	ADV
ftr-328	1056	16	.	.	PUNCT
ftr-328	1057	1	it	it	PRON
ftr-328	1057	2	is	be	AUX
ftr-328	1057	3	wiser	wise	ADJ
ftr-328	1057	4	to	to	AUX
ftr-328	1057	5	state	state	NOUN
ftr-328	1057	6	misgivings	misgiving	NOUN
ftr-328	1057	7	at	at	ADP
ftr-328	1057	8	the	the	DET
ftr-328	1057	9	beginning	beginning	NOUN
ftr-328	1057	10	than	than	SCONJ
ftr-328	1057	11	to	to	PART
ftr-328	1057	12	have	have	VERB
ftr-328	1057	13	to	to	PART
ftr-328	1057	14	acknowledge	acknowledge	VERB
ftr-328	1057	15	them	they	PRON
ftr-328	1057	16	ungracefully	ungracefully	ADV
ftr-328	1057	17	at	at	ADP
ftr-328	1057	18	the	the	DET
ftr-328	1057	19	end	end	NOUN
ftr-328	1057	20	.	.	PUNCT
ftr-328	1058	1	the	the	DET
ftr-328	1058	2	tax	tax	NOUN
ftr-328	1058	3	adviser	adviser	NOUN
ftr-328	1058	4	has	have	VERB
ftr-328	1058	5	,	,	PUNCT
ftr-328	1058	6	therefore	therefore	ADV
ftr-328	1058	7	,	,	PUNCT
ftr-328	1058	8	to	to	PART
ftr-328	1058	9	spend	spend	VERB
ftr-328	1058	10	a	a	DET
ftr-328	1058	11	large	large	ADJ
ftr-328	1058	12	part	part	NOUN
ftr-328	1058	13	of	of	ADP
ftr-328	1058	14	his	his	PRON
ftr-328	1058	15	time	time	NOUN
ftr-328	1058	16	advising	advise	VERB
ftr-328	1058	17	against	against	ADP
ftr-328	1058	18	schemes	scheme	NOUN
ftr-328	1058	19	of	of	ADP
ftr-328	1058	20	this	this	DET
ftr-328	1058	21	character	character	NOUN
ftr-328	1058	22	.	.	PUNCT
ftr-328	1059	1	i	i	PRON
ftr-328	1059	2	sometimes	sometimes	ADV
ftr-328	1059	3	think	think	VERB
ftr-328	1059	4	the	the	DET
ftr-328	1059	5	most	most	ADV
ftr-328	1059	6	important	important	ADJ
ftr-328	1059	7	word	word	NOUN
ftr-328	1059	8	in	in	ADP
ftr-328	1059	9	his	his	PRON
ftr-328	1059	10	vocabulary	vocabulary	NOUN
ftr-328	1059	11	is	be	AUX
ftr-328	1059	12	“	"	PUNCT
ftr-328	1059	13	no	no	INTJ
ftr-328	1059	14	;	;	PUNCT
ftr-328	1059	15	”	"	PUNCT
ftr-328	1059	16	certainly	certainly	ADV
ftr-328	1059	17	he	he	PRON
ftr-328	1059	18	must	must	AUX
ftr-328	1059	19	frequently	frequently	ADV
ftr-328	1059	20	use	use	VERB
ftr-328	1059	21	this	this	DET
ftr-328	1059	22	word	word	NOUN
ftr-328	1059	23	most	most	ADV
ftr-328	1059	24	emphatically	emphatically	ADV
ftr-328	1059	25	when	when	SCONJ
ftr-328	1059	26	it	it	PRON
ftr-328	1059	27	will	will	AUX
ftr-328	1059	28	be	be	AUX
ftr-328	1059	29	an	an	DET
ftr-328	1059	30	unwelcome	unwelcome	ADJ
ftr-328	1059	31	answer	answer	NOUN
ftr-328	1059	32	to	to	ADP
ftr-328	1059	33	a	a	DET
ftr-328	1059	34	valuable	valuable	ADJ
ftr-328	1059	35	client	client	NOUN
ftr-328	1059	36	,	,	PUNCT
ftr-328	1059	37	and	and	CCONJ
ftr-328	1059	38	even	even	ADV
ftr-328	1059	39	when	when	SCONJ
ftr-328	1059	40	he	he	PRON
ftr-328	1059	41	knows	know	VERB
ftr-328	1059	42	that	that	SCONJ
ftr-328	1059	43	the	the	DET
ftr-328	1059	44	client	client	NOUN
ftr-328	1059	45	may	may	AUX
ftr-328	1059	46	shop	shop	VERB
ftr-328	1059	47	for	for	ADP
ftr-328	1059	48	a	a	DET
ftr-328	1059	49	more	more	ADV
ftr-328	1059	50	welcome	welcome	ADJ
ftr-328	1059	51	answer	answer	NOUN
ftr-328	1059	52	in	in	ADP
ftr-328	1059	53	other	other	ADJ
ftr-328	1059	54	offices	office	NOUN
ftr-328	1059	55	which	which	PRON
ftr-328	1059	56	are	be	AUX
ftr-328	1059	57	more	more	ADV
ftr-328	1059	58	interested	interested	ADJ
ftr-328	1059	59	in	in	ADP
ftr-328	1059	60	pleasing	pleasing	ADJ
ftr-328	1059	61	clients	client	NOUN
ftr-328	1059	62	than	than	SCONJ
ftr-328	1059	63	they	they	PRON
ftr-328	1059	64	are	be	AUX
ftr-328	1059	65	in	in	ADP
ftr-328	1059	66	rendering	render	VERB
ftr-328	1059	67	sound	sound	NOUN
ftr-328	1059	68	opinions.350	opinions.350	PROPN
ftr-328	1059	69	g.	g.	PROPN
ftr-328	1059	70	reform	reform	PROPN
ftr-328	1059	71	agenda	agenda	NOUN
ftr-328	1059	72	in	in	ADP
ftr-328	1059	73	the	the	DET
ftr-328	1059	74	articles	article	NOUN
ftr-328	1059	75	and	and	CCONJ
ftr-328	1059	76	essays	essay	NOUN
ftr-328	1059	77	devoted	devote	VERB
ftr-328	1059	78	to	to	ADP
ftr-328	1059	79	professional	professional	ADJ
ftr-328	1059	80	ethics	ethic	NOUN
ftr-328	1059	81	,	,	PUNCT
ftr-328	1059	82	some	some	PRON
ftr-328	1059	83	of	of	ADP
ftr-328	1059	84	the	the	DET
ftr-328	1059	85	tax	tax	NOUN
ftr-328	1059	86	lawyers	lawyer	NOUN
ftr-328	1059	87	also	also	ADV
ftr-328	1059	88	expressed	express	VERB
ftr-328	1059	89	opinions	opinion	NOUN
ftr-328	1059	90	on	on	ADP
ftr-328	1059	91	certain	certain	ADJ
ftr-328	1059	92	tax	tax	NOUN
ftr-328	1059	93	reform	reform	NOUN
ftr-328	1059	94	needs	need	NOUN
ftr-328	1059	95	.	.	PUNCT
ftr-328	1060	1	professor	professor	NOUN
ftr-328	1060	2	bittker	bittker	NOUN
ftr-328	1060	3	,	,	PUNCT
ftr-328	1060	4	for	for	ADP
ftr-328	1060	5	example	example	NOUN
ftr-328	1060	6	,	,	PUNCT
ftr-328	1060	7	encouraged	encourage	VERB
ftr-328	1060	8	the	the	DET
ftr-328	1060	9	treasury	treasury	PROPN
ftr-328	1060	10	department	department	NOUN
ftr-328	1060	11	to	to	PART
ftr-328	1060	12	license	license	VERB
ftr-328	1060	13	or	or	CCONJ
ftr-328	1060	14	to	to	PART
ftr-328	1060	15	enroll	enroll	VERB
ftr-328	1060	16	all	all	DET
ftr-328	1060	17	return	return	NOUN
ftr-328	1060	18	preparers	preparer	NOUN
ftr-328	1060	19	in	in	ADP
ftr-328	1060	20	order	order	NOUN
ftr-328	1060	21	to	to	PART
ftr-328	1060	22	reduce	reduce	VERB
ftr-328	1060	23	the	the	DET
ftr-328	1060	24	abuses	abuse	NOUN
ftr-328	1060	25	of	of	ADP
ftr-328	1060	26	the	the	DET
ftr-328	1060	27	system	system	NOUN
ftr-328	1060	28	,	,	PUNCT
ftr-328	1060	29	such	such	ADJ
ftr-328	1060	30	as	as	ADP
ftr-328	1060	31	a	a	DET
ftr-328	1060	32	preparer	preparer	NOUN
ftr-328	1060	33	’s	’s	PART
ftr-328	1060	34	wholesale	wholesale	ADJ
ftr-328	1060	35	manufacturing	manufacturing	NOUN
ftr-328	1060	36	of	of	ADP
ftr-328	1060	37	tax	tax	NOUN
ftr-328	1060	38	deductions	deduction	NOUN
ftr-328	1060	39	and	and	CCONJ
ftr-328	1060	40	credits.351	credits.351	VERB
ftr-328	1060	41	both	both	DET
ftr-328	1060	42	mortimer	mortimer	PROPN
ftr-328	1060	43	caplin	caplin	PROPN
ftr-328	1060	44	and	and	CCONJ
ftr-328	1060	45	he	he	PRON
ftr-328	1060	46	mentioned	mention	VERB
ftr-328	1060	47	the	the	DET
ftr-328	1060	48	possibility	possibility	NOUN
ftr-328	1060	49	of	of	ADP
ftr-328	1060	50	moving	move	VERB
ftr-328	1060	51	to	to	ADP
ftr-328	1060	52	a	a	DET
ftr-328	1060	53	britishstyled	britishstyle	VERB
ftr-328	1060	54	system	system	NOUN
ftr-328	1060	55	in	in	ADP
ftr-328	1060	56	which	which	PRON
ftr-328	1060	57	returns	return	NOUN
ftr-328	1060	58	certified	certify	VERB
ftr-328	1060	59	by	by	ADP
ftr-328	1060	60	accountants	accountant	NOUN
ftr-328	1060	61	or	or	CCONJ
ftr-328	1060	62	lawyers	lawyer	NOUN
ftr-328	1060	63	would	would	AUX
ftr-328	1060	64	be	be	AUX
ftr-328	1060	65	subject	subject	ADJ
ftr-328	1060	66	to	to	ADP
ftr-328	1060	67	less	less	ADV
ftr-328	1060	68	scrutiny.352	scrutiny.352	ADJ
ftr-328	1060	69	new	new	PROPN
ftr-328	1060	70	york	york	PROPN
ftr-328	1060	71	city	city	PROPN
ftr-328	1060	72	tax	tax	NOUN
ftr-328	1060	73	lawyer	lawyer	NOUN
ftr-328	1060	74	and	and	CCONJ
ftr-328	1060	75	treatise	treatise	NOUN
ftr-328	1060	76	-	-	PUNCT
ftr-328	1060	77	author	author	NOUN
ftr-328	1060	78	jacob	jacob	PROPN
ftr-328	1060	79	rabkin	rabkin	PROPN
ftr-328	1060	80	complained	complain	VERB
ftr-328	1060	81	about	about	ADP
ftr-328	1060	82	the	the	DET
ftr-328	1060	83	complexity	complexity	NOUN
ftr-328	1060	84	of	of	ADP
ftr-328	1060	85	the	the	DET
ftr-328	1060	86	tax	tax	NOUN
ftr-328	1060	87	law	law	NOUN
ftr-328	1060	88	,	,	PUNCT
ftr-328	1060	89	writing	write	VERB
ftr-328	1060	90	,	,	PUNCT
ftr-328	1060	91	“	"	PUNCT
ftr-328	1060	92	[	[	X
ftr-328	1060	93	n]o	n]o	NOUN
ftr-328	1060	94	society	society	NOUN
ftr-328	1060	95	developed	develop	VERB
ftr-328	1060	96	on	on	ADP
ftr-328	1060	97	so	so	ADV
ftr-328	1060	98	fine	fine	ADV
ftr-328	1060	99	-	-	PUNCT
ftr-328	1060	100	spun	spin	VERB
ftr-328	1060	101	a	a	DET
ftr-328	1060	102	statute	statute	NOUN
ftr-328	1060	103	or	or	CCONJ
ftr-328	1060	104	set	set	NOUN
ftr-328	1060	105	of	of	ADP
ftr-328	1060	106	laws	law	NOUN
ftr-328	1060	107	can	can	AUX
ftr-328	1060	108	help	help	VERB
ftr-328	1060	109	from	from	ADP
ftr-328	1060	110	failing	fail	VERB
ftr-328	1060	111	from	from	ADP
ftr-328	1060	112	its	its	PRON
ftr-328	1060	113	sheer	sheer	ADJ
ftr-328	1060	114	weight	weight	NOUN
ftr-328	1060	115	.	.	PUNCT
ftr-328	1060	116	”353	”353	PROPN
ftr-328	1061	1	mr	mr	PROPN
ftr-328	1061	2	.	.	PROPN
ftr-328	1061	3	merle	merle	PROPN
ftr-328	1061	4	h.	h.	PROPN
ftr-328	1061	5	miller	miller	PROPN
ftr-328	1061	6	thought	think	VERB
ftr-328	1061	7	the	the	DET
ftr-328	1061	8	solution	solution	NOUN
ftr-328	1061	9	to	to	ADP
ftr-328	1061	10	the	the	DET
ftr-328	1061	11	problem	problem	NOUN
ftr-328	1061	12	350	350	NUM
ftr-328	1061	13	.	.	PUNCT
ftr-328	1062	1	paul	paul	PROPN
ftr-328	1062	2	,	,	PUNCT
ftr-328	1062	3	tax	tax	NOUN
ftr-328	1062	4	adviser	adviser	NOUN
ftr-328	1062	5	,	,	PUNCT
ftr-328	1062	6	supra	supra	PROPN
ftr-328	1062	7	note	note	NOUN
ftr-328	1062	8	4	4	NUM
ftr-328	1062	9	,	,	PUNCT
ftr-328	1062	10	at	at	ADP
ftr-328	1062	11	416	416	NUM
ftr-328	1062	12	.	.	PUNCT
ftr-328	1063	1	351	351	NUM
ftr-328	1063	2	.	.	PUNCT
ftr-328	1063	3	bittker	bittker	PROPN
ftr-328	1063	4	,	,	PUNCT
ftr-328	1063	5	professional	professional	ADJ
ftr-328	1063	6	responsibility	responsibility	NOUN
ftr-328	1063	7	,	,	PUNCT
ftr-328	1063	8	supra	supra	PROPN
ftr-328	1063	9	note	note	PROPN
ftr-328	1063	10	23	23	NUM
ftr-328	1063	11	,	,	PUNCT
ftr-328	1063	12	at	at	ADP
ftr-328	1063	13	237–38	237–38	NUM
ftr-328	1063	14	.	.	PUNCT
ftr-328	1064	1	352	352	NUM
ftr-328	1064	2	.	.	PUNCT
ftr-328	1065	1	caplin	caplin	PROPN
ftr-328	1065	2	,	,	PUNCT
ftr-328	1065	3	good	good	ADJ
ftr-328	1065	4	tax	tax	NOUN
ftr-328	1065	5	practice	practice	NOUN
ftr-328	1065	6	,	,	PUNCT
ftr-328	1065	7	supra	supra	PROPN
ftr-328	1065	8	note	note	PROPN
ftr-328	1065	9	19	19	NUM
ftr-328	1065	10	,	,	PUNCT
ftr-328	1065	11	at	at	ADP
ftr-328	1065	12	20–21	20–21	NUM
ftr-328	1065	13	;	;	PUNCT
ftr-328	1065	14	15	15	NUM
ftr-328	1065	15	u.s.c	u.s.c	NOUN
ftr-328	1065	16	.	.	PUNCT
ftr-328	1066	1	§	§	PROPN
ftr-328	1066	2	33	33	NUM
ftr-328	1066	3	(	(	PUNCT
ftr-328	1066	4	repealed	repeal	VERB
ftr-328	1066	5	1970	1970	NUM
ftr-328	1066	6	)	)	PUNCT
ftr-328	1066	7	;	;	PUNCT
ftr-328	1066	8	bittker	bittker	NOUN
ftr-328	1066	9	,	,	PUNCT
ftr-328	1066	10	professional	professional	ADJ
ftr-328	1066	11	responsibility	responsibility	NOUN
ftr-328	1066	12	,	,	PUNCT
ftr-328	1066	13	supra	supra	PROPN
ftr-328	1066	14	note	note	PROPN
ftr-328	1066	15	23	23	NUM
ftr-328	1066	16	,	,	PUNCT
ftr-328	1066	17	at	at	ADP
ftr-328	1066	18	249	249	NUM
ftr-328	1066	19	.	.	PUNCT
ftr-328	1067	1	353	353	NUM
ftr-328	1067	2	.	.	PUNCT
ftr-328	1068	1	cahn	cahn	PROPN
ftr-328	1068	2	et	et	PROPN
ftr-328	1069	1	al	al	PROPN
ftr-328	1069	2	.	.	PROPN
ftr-328	1069	3	,	,	PUNCT
ftr-328	1069	4	successful	successful	ADJ
ftr-328	1069	5	tax	tax	NOUN
ftr-328	1069	6	lawyer	lawyer	NOUN
ftr-328	1069	7	,	,	PUNCT
ftr-328	1069	8	supra	supra	PROPN
ftr-328	1069	9	note	note	PROPN
ftr-328	1069	10	26	26	NUM
ftr-328	1069	11	,	,	PUNCT
ftr-328	1069	12	at	at	ADP
ftr-328	1069	13	17	17	NUM
ftr-328	1069	14	(	(	PUNCT
ftr-328	1069	15	statements	statement	NOUN
ftr-328	1069	16	by	by	ADP
ftr-328	1069	17	jacob	jacob	PROPN
ftr-328	1069	18	rabkin	rabkin	PROPN
ftr-328	1069	19	)	)	PUNCT
ftr-328	1069	20	.	.	PUNCT
ftr-328	1070	1	2012	2012	NUM
ftr-328	1070	2	]	]	PUNCT
ftr-328	1070	3	legal	legal	ADJ
ftr-328	1070	4	ethics	ethic	NOUN
ftr-328	1070	5	and	and	CCONJ
ftr-328	1070	6	federal	federal	ADJ
ftr-328	1070	7	taxes	taxis	NOUN
ftr-328	1070	8	45	45	NUM
ftr-328	1070	9	of	of	ADP
ftr-328	1070	10	complexity	complexity	NOUN
ftr-328	1070	11	in	in	ADP
ftr-328	1070	12	the	the	DET
ftr-328	1070	13	code	code	NOUN
ftr-328	1070	14	was	be	AUX
ftr-328	1070	15	to	to	PART
ftr-328	1070	16	accept	accept	VERB
ftr-328	1070	17	imperfections	imperfection	NOUN
ftr-328	1070	18	in	in	ADP
ftr-328	1070	19	the	the	DET
ftr-328	1070	20	code	code	NOUN
ftr-328	1070	21	.	.	PUNCT
ftr-328	1071	1	he	he	PRON
ftr-328	1071	2	warned	warn	VERB
ftr-328	1071	3	against	against	ADP
ftr-328	1071	4	ever	ever	ADV
ftr-328	1071	5	pursuing	pursue	VERB
ftr-328	1071	6	the	the	DET
ftr-328	1071	7	improvement	improvement	NOUN
ftr-328	1071	8	of	of	ADP
ftr-328	1071	9	the	the	DET
ftr-328	1071	10	code	code	NOUN
ftr-328	1071	11	,	,	PUNCT
ftr-328	1071	12	“	"	PUNCT
ftr-328	1071	13	for	for	ADP
ftr-328	1071	14	the	the	DET
ftr-328	1071	15	perfect	perfect	ADJ
ftr-328	1071	16	code	code	NOUN
ftr-328	1071	17	would	would	AUX
ftr-328	1071	18	be	be	AUX
ftr-328	1071	19	so	so	ADV
ftr-328	1071	20	complex	complex	ADJ
ftr-328	1071	21	that	that	SCONJ
ftr-328	1071	22	its	its	PRON
ftr-328	1071	23	inherent	inherent	ADJ
ftr-328	1071	24	complexities	complexity	NOUN
ftr-328	1071	25	would	would	AUX
ftr-328	1071	26	make	make	VERB
ftr-328	1071	27	it	it	PRON
ftr-328	1071	28	imperfect	imperfect	ADJ
ftr-328	1071	29	.	.	PUNCT
ftr-328	1071	30	”354	”354	PUNCT
ftr-328	1071	31	tax	tax	NOUN
ftr-328	1071	32	expenditures	expenditure	NOUN
ftr-328	1071	33	and	and	CCONJ
ftr-328	1071	34	tax	tax	NOUN
ftr-328	1071	35	lobbying	lobbying	NOUN
ftr-328	1071	36	were	be	AUX
ftr-328	1071	37	also	also	ADV
ftr-328	1071	38	indicted.355	indicted.355	ADJ
ftr-328	1071	39	contrasting	contrast	VERB
ftr-328	1071	40	the	the	DET
ftr-328	1071	41	importance	importance	NOUN
ftr-328	1071	42	of	of	ADP
ftr-328	1071	43	funding	fund	VERB
ftr-328	1071	44	the	the	DET
ftr-328	1071	45	cold	cold	ADJ
ftr-328	1071	46	war	war	NOUN
ftr-328	1071	47	with	with	ADP
ftr-328	1071	48	the	the	DET
ftr-328	1071	49	growth	growth	NOUN
ftr-328	1071	50	of	of	ADP
ftr-328	1071	51	tax	tax	NOUN
ftr-328	1071	52	expenditures	expenditure	NOUN
ftr-328	1071	53	,	,	PUNCT
ftr-328	1071	54	mr	mr	PROPN
ftr-328	1071	55	.	.	PROPN
ftr-328	1071	56	merle	merle	PROPN
ftr-328	1071	57	h.	h.	PROPN
ftr-328	1071	58	miller	miller	PROPN
ftr-328	1071	59	complained	complain	VERB
ftr-328	1071	60	of	of	ADP
ftr-328	1071	61	a	a	DET
ftr-328	1071	62	congress	congress	PROPN
ftr-328	1071	63	using	use	VERB
ftr-328	1071	64	the	the	DET
ftr-328	1071	65	tax	tax	NOUN
ftr-328	1071	66	code	code	NOUN
ftr-328	1071	67	“	"	PUNCT
ftr-328	1071	68	not	not	PART
ftr-328	1071	69	only	only	ADV
ftr-328	1071	70	to	to	PART
ftr-328	1071	71	raise	raise	VERB
ftr-328	1071	72	the	the	DET
ftr-328	1071	73	vast	vast	ADJ
ftr-328	1071	74	sums	sum	NOUN
ftr-328	1071	75	we	we	PRON
ftr-328	1071	76	need	need	VERB
ftr-328	1071	77	to	to	PART
ftr-328	1071	78	maintain	maintain	VERB
ftr-328	1071	79	.	.	PUNCT
ftr-328	1071	80	.	.	PUNCT
ftr-328	1071	81	.	.	PUNCT
ftr-328	1072	1	a	a	DET
ftr-328	1072	2	garrison	garrison	NOUN
ftr-328	1072	3	state	state	NOUN
ftr-328	1072	4	”	"	PUNCT
ftr-328	1072	5	but	but	CCONJ
ftr-328	1072	6	also	also	ADV
ftr-328	1072	7	to	to	PART
ftr-328	1072	8	address	address	VERB
ftr-328	1072	9	economic	economic	ADJ
ftr-328	1072	10	and	and	CCONJ
ftr-328	1072	11	social	social	ADJ
ftr-328	1072	12	issues.356	issues.356	NOUN
ftr-328	1072	13	he	he	PRON
ftr-328	1072	14	argued	argue	VERB
ftr-328	1072	15	that	that	SCONJ
ftr-328	1072	16	special	special	ADJ
ftr-328	1072	17	provisions	provision	NOUN
ftr-328	1072	18	for	for	ADP
ftr-328	1072	19	one	one	NUM
ftr-328	1072	20	group	group	NOUN
ftr-328	1072	21	of	of	ADP
ftr-328	1072	22	taxpayers	taxpayer	NOUN
ftr-328	1072	23	“	"	PUNCT
ftr-328	1072	24	may	may	AUX
ftr-328	1072	25	well	well	ADV
ftr-328	1072	26	prove	prove	VERB
ftr-328	1072	27	a	a	DET
ftr-328	1072	28	trap	trap	NOUN
ftr-328	1072	29	.	.	PUNCT
ftr-328	1072	30	.	.	PUNCT
ftr-328	1072	31	.	.	PUNCT
ftr-328	1073	1	for	for	ADP
ftr-328	1073	2	some	some	DET
ftr-328	1073	3	other	other	ADJ
ftr-328	1073	4	unsuspecting	unsuspecting	ADJ
ftr-328	1073	5	taxpayers	taxpayer	NOUN
ftr-328	1073	6	.	.	PUNCT
ftr-328	1073	7	”357	”357	PUNCT
ftr-328	1074	1	he	he	PRON
ftr-328	1074	2	also	also	ADV
ftr-328	1074	3	argued	argue	VERB
ftr-328	1074	4	that	that	SCONJ
ftr-328	1074	5	such	such	ADJ
ftr-328	1074	6	special	special	ADJ
ftr-328	1074	7	provisions	provision	NOUN
ftr-328	1074	8	have	have	VERB
ftr-328	1074	9	negative	negative	ADJ
ftr-328	1074	10	effects	effect	NOUN
ftr-328	1074	11	on	on	ADP
ftr-328	1074	12	economic	economic	ADJ
ftr-328	1074	13	competition	competition	NOUN
ftr-328	1074	14	:	:	PUNCT
ftr-328	1074	15	“	"	PUNCT
ftr-328	1074	16	[	[	X
ftr-328	1074	17	a	a	X
ftr-328	1074	18	]	]	X
ftr-328	1074	19	tax	tax	NOUN
ftr-328	1074	20	advantage	advantage	NOUN
ftr-328	1074	21	obtained	obtain	VERB
ftr-328	1074	22	by	by	ADP
ftr-328	1074	23	some	some	DET
ftr-328	1074	24	scheme	scheme	NOUN
ftr-328	1074	25	,	,	PUNCT
ftr-328	1074	26	may	may	AUX
ftr-328	1074	27	more	more	ADV
ftr-328	1074	28	than	than	ADP
ftr-328	1074	29	offset	offset	VERB
ftr-328	1074	30	the	the	DET
ftr-328	1074	31	greater	great	ADJ
ftr-328	1074	32	production	production	NOUN
ftr-328	1074	33	efficiency	efficiency	NOUN
ftr-328	1074	34	of	of	ADP
ftr-328	1074	35	a	a	DET
ftr-328	1074	36	competitor	competitor	NOUN
ftr-328	1074	37	.	.	PUNCT
ftr-328	1074	38	”358	”358	NOUN
ftr-328	1074	39	similarly	similarly	ADV
ftr-328	1074	40	,	,	PUNCT
ftr-328	1074	41	new	new	PROPN
ftr-328	1074	42	york	york	PROPN
ftr-328	1074	43	city	city	PROPN
ftr-328	1074	44	tax	tax	NOUN
ftr-328	1074	45	lawyer	lawyer	NOUN
ftr-328	1074	46	and	and	CCONJ
ftr-328	1074	47	treatise	treatise	NOUN
ftr-328	1074	48	-	-	PUNCT
ftr-328	1074	49	author	author	NOUN
ftr-328	1074	50	richard	richard	PROPN
ftr-328	1074	51	kilcullen	kilcullen	PROPN
ftr-328	1074	52	complained	complain	VERB
ftr-328	1074	53	of	of	ADP
ftr-328	1074	54	the	the	DET
ftr-328	1074	55	complications	complication	NOUN
ftr-328	1074	56	that	that	PRON
ftr-328	1074	57	arise	arise	VERB
ftr-328	1074	58	when	when	SCONJ
ftr-328	1074	59	congress	congress	PROPN
ftr-328	1074	60	grants	grant	VERB
ftr-328	1074	61	“	"	PUNCT
ftr-328	1074	62	special	special	ADJ
ftr-328	1074	63	tax	tax	NOUN
ftr-328	1074	64	privilege[s	privilege[s	ADP
ftr-328	1074	65	]	]	PUNCT
ftr-328	1074	66	.	.	PUNCT
ftr-328	1074	67	.	.	PUNCT
ftr-328	1075	1	.	.	PUNCT
ftr-328	1076	1	in	in	ADP
ftr-328	1076	2	favor	favor	NOUN
ftr-328	1076	3	of	of	ADP
ftr-328	1076	4	a	a	DET
ftr-328	1076	5	particular	particular	ADJ
ftr-328	1076	6	group,”359	group,”359	NOUN
ftr-328	1076	7	and	and	CCONJ
ftr-328	1076	8	adrian	adrian	PROPN
ftr-328	1076	9	w.	w.	PROPN
ftr-328	1076	10	dewind	dewind	PROPN
ftr-328	1076	11	worried	worried	ADJ
ftr-328	1076	12	about	about	ADP
ftr-328	1076	13	the	the	DET
ftr-328	1076	14	dangers	danger	NOUN
ftr-328	1076	15	that	that	PRON
ftr-328	1076	16	tax	tax	NOUN
ftr-328	1076	17	planning	planning	NOUN
ftr-328	1076	18	has	have	VERB
ftr-328	1076	19	for	for	ADP
ftr-328	1076	20	business	business	NOUN
ftr-328	1076	21	when	when	SCONJ
ftr-328	1076	22	it	it	PRON
ftr-328	1076	23	distorts	distort	VERB
ftr-328	1076	24	activities	activity	NOUN
ftr-328	1076	25	merely	merely	ADV
ftr-328	1076	26	for	for	ADP
ftr-328	1076	27	tax	tax	NOUN
ftr-328	1076	28	savings.360	savings.360	NUM
ftr-328	1076	29	dean	dean	PROPN
ftr-328	1076	30	griswold	griswold	PROPN
ftr-328	1076	31	lamented	lament	VERB
ftr-328	1076	32	the	the	DET
ftr-328	1076	33	increase	increase	NOUN
ftr-328	1076	34	of	of	ADP
ftr-328	1076	35	“	"	PUNCT
ftr-328	1076	36	loopholes	loophole	NOUN
ftr-328	1076	37	and	and	CCONJ
ftr-328	1076	38	special	special	ADJ
ftr-328	1076	39	privileges	privilege	NOUN
ftr-328	1076	40	”	"	PUNCT
ftr-328	1076	41	and	and	CCONJ
ftr-328	1076	42	“	"	PUNCT
ftr-328	1076	43	handouts	handout	NOUN
ftr-328	1076	44	”	"	PUNCT
ftr-328	1076	45	in	in	ADP
ftr-328	1076	46	the	the	DET
ftr-328	1076	47	tax	tax	NOUN
ftr-328	1076	48	codes	code	NOUN
ftr-328	1076	49	,	,	PUNCT
ftr-328	1076	50	specifically	specifically	ADV
ftr-328	1076	51	identifying	identify	VERB
ftr-328	1076	52	those	those	PRON
ftr-328	1076	53	for	for	ADP
ftr-328	1076	54	the	the	DET
ftr-328	1076	55	oil	oil	NOUN
ftr-328	1076	56	and	and	CCONJ
ftr-328	1076	57	gas	gas	NOUN
ftr-328	1076	58	industry.361	industry.361	NOUN
ftr-328	1076	59	354	354	NUM
ftr-328	1076	60	.	.	PUNCT
ftr-328	1077	1	miller	miller	PROPN
ftr-328	1077	2	,	,	PUNCT
ftr-328	1077	3	taxpayer	taxpayer	NOUN
ftr-328	1077	4	’s	’s	PART
ftr-328	1077	5	duty	duty	NOUN
ftr-328	1077	6	,	,	PUNCT
ftr-328	1077	7	supra	supra	PROPN
ftr-328	1077	8	note	note	PROPN
ftr-328	1077	9	68	68	NUM
ftr-328	1077	10	,	,	PUNCT
ftr-328	1077	11	at	at	ADP
ftr-328	1077	12	7	7	NUM
ftr-328	1077	13	.	.	NOUN
ftr-328	1077	14	355	355	NUM
ftr-328	1077	15	.	.	PUNCT
ftr-328	1078	1	the	the	DET
ftr-328	1078	2	protest	protest	NOUN
ftr-328	1078	3	against	against	ADP
ftr-328	1078	4	tax	tax	NOUN
ftr-328	1078	5	expenditures	expenditure	NOUN
ftr-328	1078	6	and	and	CCONJ
ftr-328	1078	7	other	other	ADJ
ftr-328	1078	8	reform	reform	NOUN
ftr-328	1078	9	rhetoric	rhetoric	NOUN
ftr-328	1078	10	organized	organize	VERB
ftr-328	1078	11	around	around	ADP
ftr-328	1078	12	the	the	DET
ftr-328	1078	13	concept	concept	NOUN
ftr-328	1078	14	of	of	ADP
ftr-328	1078	15	a	a	DET
ftr-328	1078	16	“	"	PUNCT
ftr-328	1078	17	comprehensive	comprehensive	ADJ
ftr-328	1078	18	tax	tax	NOUN
ftr-328	1078	19	base	base	NOUN
ftr-328	1078	20	”	"	PUNCT
ftr-328	1078	21	was	be	AUX
ftr-328	1078	22	analyzed	analyze	VERB
ftr-328	1078	23	by	by	ADP
ftr-328	1078	24	professor	professor	NOUN
ftr-328	1078	25	bittker	bittker	NOUN
ftr-328	1078	26	,	,	PUNCT
ftr-328	1078	27	in	in	ADP
ftr-328	1078	28	“	"	PUNCT
ftr-328	1078	29	comprehensive	comprehensive	ADJ
ftr-328	1078	30	tax	tax	NOUN
ftr-328	1078	31	base	base	NOUN
ftr-328	1078	32	”	"	PUNCT
ftr-328	1078	33	as	as	ADP
ftr-328	1078	34	a	a	DET
ftr-328	1078	35	goal	goal	NOUN
ftr-328	1078	36	of	of	ADP
ftr-328	1078	37	income	income	NOUN
ftr-328	1078	38	tax	tax	NOUN
ftr-328	1078	39	reform	reform	NOUN
ftr-328	1078	40	,	,	PUNCT
ftr-328	1078	41	80	80	NUM
ftr-328	1078	42	harv	harv	NOUN
ftr-328	1078	43	.	.	PUNCT
ftr-328	1079	1	l.	l.	PROPN
ftr-328	1079	2	rev	rev	PROPN
ftr-328	1079	3	.	.	PROPN
ftr-328	1079	4	925	925	NUM
ftr-328	1079	5	(	(	PUNCT
ftr-328	1079	6	1967	1967	NUM
ftr-328	1079	7	)	)	PUNCT
ftr-328	1079	8	.	.	PUNCT
ftr-328	1080	1	356	356	NUM
ftr-328	1080	2	.	.	X
ftr-328	1081	1	miller	miller	PROPN
ftr-328	1081	2	,	,	PUNCT
ftr-328	1081	3	taxpayer	taxpayer	NOUN
ftr-328	1081	4	’s	’s	PART
ftr-328	1081	5	duty	duty	NOUN
ftr-328	1081	6	,	,	PUNCT
ftr-328	1081	7	supra	supra	PROPN
ftr-328	1081	8	note	note	PROPN
ftr-328	1081	9	68	68	NUM
ftr-328	1081	10	,	,	PUNCT
ftr-328	1081	11	at	at	ADP
ftr-328	1081	12	7	7	NUM
ftr-328	1081	13	.	.	SYM
ftr-328	1081	14	357	357	NUM
ftr-328	1081	15	.	.	PUNCT
ftr-328	1082	1	cahn	cahn	PROPN
ftr-328	1082	2	et	et	PROPN
ftr-328	1082	3	al	al	PROPN
ftr-328	1082	4	.	.	PROPN
ftr-328	1082	5	,	,	PUNCT
ftr-328	1082	6	ethical	ethical	ADJ
ftr-328	1082	7	problems	problem	NOUN
ftr-328	1082	8	,	,	PUNCT
ftr-328	1082	9	supra	supra	PROPN
ftr-328	1082	10	note	note	NOUN
ftr-328	1082	11	1	1	NUM
ftr-328	1082	12	,	,	PUNCT
ftr-328	1082	13	at	at	ADP
ftr-328	1082	14	22	22	NUM
ftr-328	1082	15	(	(	PUNCT
ftr-328	1082	16	statements	statement	NOUN
ftr-328	1082	17	by	by	ADP
ftr-328	1082	18	merle	merle	PROPN
ftr-328	1082	19	h.	h.	PROPN
ftr-328	1082	20	miller	miller	PROPN
ftr-328	1082	21	)	)	PUNCT
ftr-328	1082	22	.	.	PUNCT
ftr-328	1083	1	358	358	NUM
ftr-328	1083	2	.	.	PUNCT
ftr-328	1084	1	miller	miller	PROPN
ftr-328	1084	2	,	,	PUNCT
ftr-328	1084	3	morality	morality	NOUN
ftr-328	1084	4	,	,	PUNCT
ftr-328	1084	5	supra	supra	ADJ
ftr-328	1084	6	note	note	NOUN
ftr-328	1084	7	20	20	NUM
ftr-328	1084	8	,	,	PUNCT
ftr-328	1084	9	at	at	ADP
ftr-328	1084	10	1069	1069	NUM
ftr-328	1084	11	.	.	PUNCT
ftr-328	1085	1	it	it	PRON
ftr-328	1085	2	is	be	AUX
ftr-328	1085	3	notable	notable	ADJ
ftr-328	1085	4	that	that	SCONJ
ftr-328	1085	5	mr	mr	PROPN
ftr-328	1085	6	.	.	PROPN
ftr-328	1085	7	miller	miller	PROPN
ftr-328	1085	8	phrased	phrase	VERB
ftr-328	1085	9	the	the	DET
ftr-328	1085	10	struggle	struggle	NOUN
ftr-328	1085	11	between	between	ADP
ftr-328	1085	12	capitalism	capitalism	NOUN
ftr-328	1085	13	and	and	CCONJ
ftr-328	1085	14	communism	communism	NOUN
ftr-328	1085	15	in	in	ADP
ftr-328	1085	16	terms	term	NOUN
ftr-328	1085	17	of	of	ADP
ftr-328	1085	18	efficiency	efficiency	NOUN
ftr-328	1085	19	.	.	PUNCT
ftr-328	1086	1	remembering	remember	VERB
ftr-328	1086	2	that	that	SCONJ
ftr-328	1086	3	mr	mr	PROPN
ftr-328	1086	4	.	.	PROPN
ftr-328	1086	5	miller	miller	PROPN
ftr-328	1086	6	was	be	AUX
ftr-328	1086	7	focused	focus	VERB
ftr-328	1086	8	on	on	ADP
ftr-328	1086	9	establishing	establish	VERB
ftr-328	1086	10	the	the	DET
ftr-328	1086	11	efficiency	efficiency	NOUN
ftr-328	1086	12	of	of	ADP
ftr-328	1086	13	capitalist	capitalist	ADJ
ftr-328	1086	14	economy	economy	NOUN
ftr-328	1086	15	over	over	ADP
ftr-328	1086	16	a	a	DET
ftr-328	1086	17	communist	communist	ADJ
ftr-328	1086	18	economy	economy	NOUN
ftr-328	1086	19	his	his	PRON
ftr-328	1086	20	point	point	NOUN
ftr-328	1086	21	is	be	AUX
ftr-328	1086	22	not	not	PART
ftr-328	1086	23	only	only	ADV
ftr-328	1086	24	about	about	ADP
ftr-328	1086	25	business	business	NOUN
ftr-328	1086	26	efficiency	efficiency	NOUN
ftr-328	1086	27	,	,	PUNCT
ftr-328	1086	28	like	like	ADP
ftr-328	1086	29	mr	mr	PROPN
ftr-328	1086	30	.	.	PROPN
ftr-328	1086	31	dewind	dewind	PROPN
ftr-328	1086	32	’s	’s	PART
ftr-328	1086	33	,	,	PUNCT
ftr-328	1086	34	but	but	CCONJ
ftr-328	1086	35	also	also	ADV
ftr-328	1086	36	about	about	ADP
ftr-328	1086	37	national	national	ADJ
ftr-328	1086	38	security	security	NOUN
ftr-328	1086	39	.	.	PUNCT
ftr-328	1087	1	i	i	PRON
ftr-328	1087	2	d.	d.	PROPN
ftr-328	1087	3	at	at	ADP
ftr-328	1087	4	1083	1083	NUM
ftr-328	1087	5	.	.	PUNCT
ftr-328	1088	1	359	359	NUM
ftr-328	1088	2	.	.	PUNCT
ftr-328	1089	1	cahn	cahn	NOUN
ftr-328	1089	2	et	et	PROPN
ftr-328	1090	1	al	al	PROPN
ftr-328	1090	2	.	.	PROPN
ftr-328	1090	3	,	,	PUNCT
ftr-328	1090	4	successful	successful	ADJ
ftr-328	1090	5	tax	tax	NOUN
ftr-328	1090	6	lawyer	lawyer	NOUN
ftr-328	1090	7	,	,	PUNCT
ftr-328	1090	8	supra	supra	PROPN
ftr-328	1090	9	note	note	PROPN
ftr-328	1090	10	26	26	NUM
ftr-328	1090	11	,	,	PUNCT
ftr-328	1090	12	at	at	ADP
ftr-328	1090	13	15	15	NUM
ftr-328	1090	14	(	(	PUNCT
ftr-328	1090	15	statements	statement	NOUN
ftr-328	1090	16	by	by	ADP
ftr-328	1090	17	richard	richard	PROPN
ftr-328	1090	18	kilcullen	kilcullen	PROPN
ftr-328	1090	19	(	(	PUNCT
ftr-328	1090	20	mcguigan	mcguigan	PROPN
ftr-328	1090	21	&	&	CCONJ
ftr-328	1090	22	kilcullen	kilcullen	PROPN
ftr-328	1090	23	,	,	PUNCT
ftr-328	1090	24	new	new	PROPN
ftr-328	1090	25	york	york	PROPN
ftr-328	1090	26	city	city	PROPN
ftr-328	1090	27	)	)	PUNCT
ftr-328	1090	28	)	)	PUNCT
ftr-328	1090	29	;	;	PUNCT
ftr-328	1090	30	joyce	joyce	PROPN
ftr-328	1090	31	stanley	stanley	PROPN
ftr-328	1090	32	and	and	CCONJ
ftr-328	1090	33	richard	richard	PROPN
ftr-328	1090	34	kilcullen	kilcullen	PROPN
ftr-328	1090	35	,	,	PUNCT
ftr-328	1090	36	the	the	DET
ftr-328	1090	37	federal	federal	ADJ
ftr-328	1090	38	income	income	NOUN
ftr-328	1090	39	tax	tax	NOUN
ftr-328	1090	40	:	:	PUNCT
ftr-328	1090	41	a	a	DET
ftr-328	1090	42	guide	guide	NOUN
ftr-328	1090	43	to	to	ADP
ftr-328	1090	44	the	the	DET
ftr-328	1090	45	income	income	NOUN
ftr-328	1090	46	tax	tax	NOUN
ftr-328	1090	47	provisions	provision	NOUN
ftr-328	1090	48	of	of	ADP
ftr-328	1090	49	the	the	DET
ftr-328	1090	50	internal	internal	ADJ
ftr-328	1090	51	revenue	revenue	NOUN
ftr-328	1090	52	code	code	NOUN
ftr-328	1090	53	,	,	PUNCT
ftr-328	1090	54	(	(	PUNCT
ftr-328	1090	55	tax	tax	NOUN
ftr-328	1090	56	club	club	NOUN
ftr-328	1090	57	press	press	NOUN
ftr-328	1090	58	1948	1948	NUM
ftr-328	1090	59	)	)	PUNCT
ftr-328	1090	60	.	.	PUNCT
ftr-328	1091	1	360	360	NUM
ftr-328	1091	2	.	.	PUNCT
ftr-328	1092	1	cahn	cahn	PROPN
ftr-328	1092	2	et	et	PROPN
ftr-328	1093	1	al	al	PROPN
ftr-328	1093	2	.	.	PROPN
ftr-328	1093	3	,	,	PUNCT
ftr-328	1093	4	successful	successful	ADJ
ftr-328	1093	5	tax	tax	NOUN
ftr-328	1093	6	lawyer	lawyer	NOUN
ftr-328	1093	7	,	,	PUNCT
ftr-328	1093	8	supra	supra	PROPN
ftr-328	1093	9	note	note	PROPN
ftr-328	1093	10	26	26	NUM
ftr-328	1093	11	,	,	PUNCT
ftr-328	1093	12	at	at	ADP
ftr-328	1093	13	14	14	NUM
ftr-328	1093	14	(	(	PUNCT
ftr-328	1093	15	statements	statement	NOUN
ftr-328	1093	16	by	by	ADP
ftr-328	1093	17	richard	richard	PROPN
ftr-328	1093	18	kilcullen	kilcullen	PROPN
ftr-328	1093	19	discussing	discuss	VERB
ftr-328	1093	20	remarks	remark	NOUN
ftr-328	1093	21	by	by	ADP
ftr-328	1093	22	mr	mr	PROPN
ftr-328	1093	23	.	.	PROPN
ftr-328	1093	24	dewind	dewind	PROPN
ftr-328	1093	25	)	)	PUNCT
ftr-328	1093	26	.	.	PUNCT
ftr-328	1094	1	mr	mr	PROPN
ftr-328	1094	2	.	.	PROPN
ftr-328	1094	3	dewind	dewind	PROPN
ftr-328	1094	4	had	have	VERB
ftr-328	1094	5	in	in	ADP
ftr-328	1094	6	mind	mind	NOUN
ftr-328	1094	7	plans	plan	NOUN
ftr-328	1094	8	such	such	ADJ
ftr-328	1094	9	as	as	ADP
ftr-328	1094	10	“	"	PUNCT
ftr-328	1094	11	trying	try	VERB
ftr-328	1094	12	to	to	PART
ftr-328	1094	13	channel	channel	VERB
ftr-328	1094	14	otherwise	otherwise	ADV
ftr-328	1094	15	ordinary	ordinary	ADJ
ftr-328	1094	16	business	business	NOUN
ftr-328	1094	17	income	income	NOUN
ftr-328	1094	18	,	,	PUNCT
ftr-328	1094	19	otherwise	otherwise	ADV
ftr-328	1094	20	individual	individual	ADJ
ftr-328	1094	21	surtax	surtax	NOUN
ftr-328	1094	22	income	income	NOUN
ftr-328	1094	23	into	into	ADP
ftr-328	1094	24	the	the	DET
ftr-328	1094	25	‘	'	PUNCT
ftr-328	1094	26	dreamland	dreamland	NOUN
ftr-328	1094	27	’	'	PUNCT
ftr-328	1094	28	of	of	ADP
ftr-328	1094	29	capital	capital	NOUN
ftr-328	1094	30	gains	gain	NOUN
ftr-328	1094	31	rates	rate	NOUN
ftr-328	1094	32	.	.	PUNCT
ftr-328	1094	33	”	"	PUNCT
ftr-328	1095	1	i	i	PRON
ftr-328	1095	2	d.	d.	PROPN
ftr-328	1095	3	361	361	NUM
ftr-328	1095	4	.	.	PUNCT
ftr-328	1096	1	griswold	griswold	PROPN
ftr-328	1096	2	,	,	PUNCT
ftr-328	1096	3	blessings	blessing	NOUN
ftr-328	1096	4	of	of	ADP
ftr-328	1096	5	taxation	taxation	NOUN
ftr-328	1096	6	,	,	PUNCT
ftr-328	1096	7	supra	supra	PROPN
ftr-328	1096	8	note	note	PROPN
ftr-328	1096	9	28	28	NUM
ftr-328	1096	10	,	,	PUNCT
ftr-328	1096	11	at	at	ADP
ftr-328	1096	12	1057	1057	NUM
ftr-328	1096	13	.	.	PUNCT
ftr-328	1097	1	dean	dean	PROPN
ftr-328	1097	2	griswold	griswold	PROPN
ftr-328	1097	3	’s	’s	PART
ftr-328	1097	4	reference	reference	NOUN
ftr-328	1097	5	to	to	ADP
ftr-328	1097	6	“	"	PUNCT
ftr-328	1097	7	the	the	DET
ftr-328	1097	8	gross	gross	ADJ
ftr-328	1097	9	inequities	inequity	NOUN
ftr-328	1097	10	of	of	ADP
ftr-328	1097	11	the	the	DET
ftr-328	1097	12	law	law	NOUN
ftr-328	1097	13	in	in	ADP
ftr-328	1097	14	favor	favor	NOUN
ftr-328	1097	15	of	of	ADP
ftr-328	1097	16	the	the	DET
ftr-328	1097	17	oil	oil	NOUN
ftr-328	1097	18	and	and	CCONJ
ftr-328	1097	19	gas	gas	NOUN
ftr-328	1097	20	interests	interest	NOUN
ftr-328	1097	21	”	"	PUNCT
ftr-328	1097	22	prompted	prompt	VERB
ftr-328	1097	23	mr	mr	PROPN
ftr-328	1097	24	.	.	PROPN
ftr-328	1097	25	rex	rex	PROPN
ftr-328	1097	26	g.	g.	PROPN
ftr-328	1097	27	baker	baker	PROPN
ftr-328	1097	28	,	,	PUNCT
ftr-328	1097	29	general	general	ADJ
ftr-328	1097	30	counsel	counsel	NOUN
ftr-328	1097	31	of	of	ADP
ftr-328	1097	32	the	the	DET
ftr-328	1097	33	humble	humble	ADJ
ftr-328	1097	34	oil	oil	NOUN
ftr-328	1097	35	and	and	CCONJ
ftr-328	1097	36	46	46	NUM
ftr-328	1097	37	florida	florida	PROPN
ftr-328	1097	38	tax	tax	NOUN
ftr-328	1097	39	review	review	NOUN
ftr-328	1097	40	[	[	X
ftr-328	1097	41	vol	vol	NOUN
ftr-328	1097	42	.	.	PUNCT
ftr-328	1098	1	12:1	12:1	NUM
ftr-328	1098	2	mark	mark	PROPN
ftr-328	1098	3	h.	h.	PROPN
ftr-328	1098	4	johnson	johnson	PROPN
ftr-328	1098	5	had	have	VERB
ftr-328	1098	6	a	a	DET
ftr-328	1098	7	list	list	NOUN
ftr-328	1098	8	of	of	ADP
ftr-328	1098	9	problems	problem	NOUN
ftr-328	1098	10	in	in	ADP
ftr-328	1098	11	the	the	DET
ftr-328	1098	12	tax	tax	NOUN
ftr-328	1098	13	system	system	NOUN
ftr-328	1098	14	.	.	PUNCT
ftr-328	1099	1	he	he	PRON
ftr-328	1099	2	said	say	VERB
ftr-328	1099	3	that	that	SCONJ
ftr-328	1099	4	there	there	PRON
ftr-328	1099	5	were	be	VERB
ftr-328	1099	6	certain	certain	ADJ
ftr-328	1099	7	pressures	pressure	NOUN
ftr-328	1099	8	that	that	PRON
ftr-328	1099	9	would	would	AUX
ftr-328	1099	10	continue	continue	VERB
ftr-328	1099	11	to	to	PART
ftr-328	1099	12	prevent	prevent	VERB
ftr-328	1099	13	the	the	DET
ftr-328	1099	14	development	development	NOUN
ftr-328	1099	15	of	of	ADP
ftr-328	1099	16	a	a	DET
ftr-328	1099	17	“	"	PUNCT
ftr-328	1099	18	sound	sound	ADJ
ftr-328	1099	19	system	system	NOUN
ftr-328	1099	20	of	of	ADP
ftr-328	1099	21	law	law	NOUN
ftr-328	1099	22	and	and	CCONJ
ftr-328	1099	23	a	a	DET
ftr-328	1099	24	sound	sound	ADJ
ftr-328	1099	25	system	system	NOUN
ftr-328	1099	26	of	of	ADP
ftr-328	1099	27	administration	administration	NOUN
ftr-328	1099	28	,	,	PUNCT
ftr-328	1099	29	”	"	PUNCT
ftr-328	1099	30	including	include	VERB
ftr-328	1099	31	:	:	PUNCT
ftr-328	1099	32	“	"	PUNCT
ftr-328	1099	33	lawyers	lawyer	NOUN
ftr-328	1099	34	who	who	PRON
ftr-328	1099	35	are	be	AUX
ftr-328	1099	36	economically	economically	ADV
ftr-328	1099	37	or	or	CCONJ
ftr-328	1099	38	spiritually	spiritually	ADV
ftr-328	1099	39	marginal	marginal	ADJ
ftr-328	1099	40	.	.	PUNCT
ftr-328	1099	41	.	.	PUNCT
ftr-328	1099	42	.	.	PUNCT
ftr-328	1100	1	confiscatory	confiscatory	NOUN
ftr-328	1100	2	tax	tax	NOUN
ftr-328	1100	3	rates	rate	NOUN
ftr-328	1100	4	,	,	PUNCT
ftr-328	1100	5	silly	silly	ADJ
ftr-328	1100	6	tax	tax	NOUN
ftr-328	1100	7	laws	law	NOUN
ftr-328	1100	8	,	,	PUNCT
ftr-328	1100	9	.	.	PUNCT
ftr-328	1100	10	.	.	PUNCT
ftr-328	1100	11	.	.	PUNCT
ftr-328	1101	1	revenue	revenue	NOUN
ftr-328	1101	2	agents	agent	NOUN
ftr-328	1101	3	who	who	PRON
ftr-328	1101	4	have	have	VERB
ftr-328	1101	5	to	to	PART
ftr-328	1101	6	come	come	VERB
ftr-328	1101	7	up	up	ADP
ftr-328	1101	8	with	with	ADP
ftr-328	1101	9	a	a	DET
ftr-328	1101	10	deficiency	deficiency	NOUN
ftr-328	1101	11	,	,	PUNCT
ftr-328	1102	1	[	[	X
ftr-328	1102	2	and	and	CCONJ
ftr-328	1102	3	]	]	PUNCT
ftr-328	1102	4	a	a	DET
ftr-328	1102	5	silly	silly	ADJ
ftr-328	1102	6	court	court	NOUN
ftr-328	1102	7	holding	hold	VERB
ftr-328	1102	8	company	company	NOUN
ftr-328	1102	9	rule	rule	VERB
ftr-328	1102	10	where	where	SCONJ
ftr-328	1102	11	,	,	PUNCT
ftr-328	1102	12	if	if	SCONJ
ftr-328	1102	13	you	you	PRON
ftr-328	1102	14	take	take	VERB
ftr-328	1102	15	one	one	NUM
ftr-328	1102	16	rule	rule	NOUN
ftr-328	1102	17	,	,	PUNCT
ftr-328	1102	18	you	you	PRON
ftr-328	1102	19	come	come	VERB
ftr-328	1102	20	out	out	ADV
ftr-328	1102	21	one	one	NUM
ftr-328	1102	22	way	way	NOUN
ftr-328	1102	23	and	and	CCONJ
ftr-328	1102	24	another	another	PRON
ftr-328	1102	25	,	,	PUNCT
ftr-328	1102	26	another	another	PRON
ftr-328	1102	27	.	.	PUNCT
ftr-328	1102	28	”362	”362	PUNCT
ftr-328	1103	1	he	he	PRON
ftr-328	1103	2	said	say	VERB
ftr-328	1103	3	that	that	SCONJ
ftr-328	1103	4	“	"	PUNCT
ftr-328	1103	5	unless	unless	SCONJ
ftr-328	1103	6	you	you	PRON
ftr-328	1103	7	eliminate	eliminate	VERB
ftr-328	1103	8	”	"	PUNCT
ftr-328	1103	9	these	these	DET
ftr-328	1103	10	pressures	pressure	NOUN
ftr-328	1103	11	,	,	PUNCT
ftr-328	1103	12	you	you	PRON
ftr-328	1103	13	are	be	AUX
ftr-328	1103	14	always	always	ADV
ftr-328	1103	15	going	go	VERB
ftr-328	1103	16	to	to	PART
ftr-328	1103	17	have	have	VERB
ftr-328	1103	18	an	an	DET
ftr-328	1103	19	unsound	unsound	ADJ
ftr-328	1103	20	tax	tax	NOUN
ftr-328	1103	21	system.363	system.363	NOUN
ftr-328	1103	22	iii	iii	NOUN
ftr-328	1103	23	.	.	PUNCT
ftr-328	1104	1	reflections	reflection	NOUN
ftr-328	1104	2	when	when	SCONJ
ftr-328	1104	3	reviewing	review	VERB
ftr-328	1104	4	the	the	DET
ftr-328	1104	5	tax	tax	NOUN
ftr-328	1104	6	ethics	ethic	NOUN
ftr-328	1104	7	literature	literature	NOUN
ftr-328	1104	8	of	of	ADP
ftr-328	1104	9	this	this	DET
ftr-328	1104	10	era	era	NOUN
ftr-328	1104	11	,	,	PUNCT
ftr-328	1104	12	it	it	PRON
ftr-328	1104	13	is	be	AUX
ftr-328	1104	14	useful	useful	ADJ
ftr-328	1104	15	to	to	PART
ftr-328	1104	16	keep	keep	VERB
ftr-328	1104	17	in	in	ADP
ftr-328	1104	18	mind	mind	NOUN
ftr-328	1104	19	that	that	SCONJ
ftr-328	1104	20	the	the	DET
ftr-328	1104	21	authors	author	NOUN
ftr-328	1104	22	were	be	AUX
ftr-328	1104	23	practical	practical	ADJ
ftr-328	1104	24	,	,	PUNCT
ftr-328	1104	25	professionally	professionally	ADV
ftr-328	1104	26	accomplished	accomplish	VERB
ftr-328	1104	27	men	man	NOUN
ftr-328	1104	28	.	.	PUNCT
ftr-328	1105	1	remembering	remember	VERB
ftr-328	1105	2	the	the	DET
ftr-328	1105	3	law	law	NOUN
ftr-328	1105	4	firms	firm	NOUN
ftr-328	1105	5	to	to	PART
ftr-328	1105	6	which	which	PRON
ftr-328	1105	7	many	many	ADJ
ftr-328	1105	8	of	of	ADP
ftr-328	1105	9	these	these	PRON
ftr-328	1105	10	belonged	belong	VERB
ftr-328	1105	11	reminds	remind	VERB
ftr-328	1105	12	us	we	PRON
ftr-328	1105	13	these	these	PRON
ftr-328	1105	14	were	be	AUX
ftr-328	1105	15	not	not	PART
ftr-328	1105	16	idealists	idealist	NOUN
ftr-328	1105	17	concerned	concern	VERB
ftr-328	1105	18	with	with	ADP
ftr-328	1105	19	abstract	abstract	ADJ
ftr-328	1105	20	notions	notion	NOUN
ftr-328	1105	21	of	of	ADP
ftr-328	1105	22	professionalism	professionalism	NOUN
ftr-328	1105	23	,	,	PUNCT
ftr-328	1105	24	but	but	CCONJ
ftr-328	1105	25	men	man	NOUN
ftr-328	1105	26	whose	whose	DET
ftr-328	1105	27	practice	practice	NOUN
ftr-328	1105	28	and	and	CCONJ
ftr-328	1105	29	clientele	clientele	NOUN
ftr-328	1105	30	were	be	AUX
ftr-328	1105	31	as	as	ADV
ftr-328	1105	32	demanding	demanding	ADJ
ftr-328	1105	33	as	as	ADP
ftr-328	1105	34	any	any	DET
ftr-328	1105	35	today.364	today.364	NOUN
ftr-328	1105	36	several	several	ADJ
ftr-328	1105	37	of	of	ADP
ftr-328	1105	38	the	the	DET
ftr-328	1105	39	writers	writer	NOUN
ftr-328	1105	40	mention	mention	VERB
ftr-328	1105	41	the	the	DET
ftr-328	1105	42	client	client	NOUN
ftr-328	1105	43	-	-	PUNCT
ftr-328	1105	44	related	relate	VERB
ftr-328	1105	45	pressures	pressure	NOUN
ftr-328	1105	46	in	in	ADP
ftr-328	1105	47	which	which	PRON
ftr-328	1105	48	tax	tax	NOUN
ftr-328	1105	49	lawyers	lawyer	NOUN
ftr-328	1105	50	work	work	VERB
ftr-328	1105	51	.	.	PUNCT
ftr-328	1106	1	norris	norris	PROPN
ftr-328	1106	2	darrell	darrell	PROPN
ftr-328	1106	3	wrote	write	VERB
ftr-328	1106	4	that	that	SCONJ
ftr-328	1106	5	the	the	DET
ftr-328	1106	6	good	good	ADJ
ftr-328	1106	7	tax	tax	NOUN
ftr-328	1106	8	lawyer	lawyer	NOUN
ftr-328	1106	9	“	"	PUNCT
ftr-328	1106	10	must	must	AUX
ftr-328	1106	11	only	only	ADV
ftr-328	1106	12	too	too	ADV
ftr-328	1106	13	often	often	ADV
ftr-328	1106	14	disappoint	disappoint	VERB
ftr-328	1106	15	clients	client	NOUN
ftr-328	1106	16	and	and	CCONJ
ftr-328	1106	17	only	only	ADV
ftr-328	1106	18	too	too	ADV
ftr-328	1106	19	often	often	ADV
ftr-328	1106	20	turn	turn	VERB
ftr-328	1106	21	down	down	ADP
ftr-328	1106	22	the	the	DET
ftr-328	1106	23	fashionable	fashionable	ADJ
ftr-328	1106	24	device	device	NOUN
ftr-328	1106	25	of	of	ADP
ftr-328	1106	26	the	the	DET
ftr-328	1106	27	moment	moment	NOUN
ftr-328	1106	28	,	,	PUNCT
ftr-328	1106	29	”	"	PUNCT
ftr-328	1106	30	acknowledging	acknowledge	VERB
ftr-328	1106	31	the	the	DET
ftr-328	1106	32	risk	risk	NOUN
ftr-328	1106	33	that	that	SCONJ
ftr-328	1106	34	his	his	PRON
ftr-328	1106	35	disappointed	disappointed	ADJ
ftr-328	1106	36	clients	client	NOUN
ftr-328	1106	37	may	may	AUX
ftr-328	1106	38	“	"	PUNCT
ftr-328	1106	39	drop	drop	VERB
ftr-328	1106	40	off	off	ADP
ftr-328	1106	41	to	to	ADP
ftr-328	1106	42	more	more	ADV
ftr-328	1106	43	daring	daring	ADJ
ftr-328	1106	44	advisers	adviser	NOUN
ftr-328	1106	45	.	.	PUNCT
ftr-328	1106	46	”365	”365	PROPN
ftr-328	1106	47	merle	merle	PROPN
ftr-328	1106	48	h.	h.	PROPN
ftr-328	1106	49	miller	miller	PROPN
ftr-328	1106	50	described	describe	VERB
ftr-328	1106	51	the	the	DET
ftr-328	1106	52	tax	tax	NOUN
ftr-328	1106	53	lawyer	lawyer	NOUN
ftr-328	1106	54	’s	’s	PART
ftr-328	1106	55	job	job	NOUN
ftr-328	1106	56	,	,	PUNCT
ftr-328	1106	57	in	in	ADP
ftr-328	1106	58	large	large	ADJ
ftr-328	1106	59	part	part	NOUN
ftr-328	1106	60	,	,	PUNCT
ftr-328	1106	61	as	as	ADP
ftr-328	1106	62	routinely	routinely	ADV
ftr-328	1106	63	decimating	decimate	VERB
ftr-328	1106	64	some	some	DET
ftr-328	1106	65	other	other	ADJ
ftr-328	1106	66	tax	tax	NOUN
ftr-328	1106	67	advisor	advisor	NOUN
ftr-328	1106	68	’s	’s	PART
ftr-328	1106	69	“	"	PUNCT
ftr-328	1106	70	brain	brain	NOUN
ftr-328	1106	71	child	child	NOUN
ftr-328	1106	72	,	,	PUNCT
ftr-328	1106	73	”	"	PUNCT
ftr-328	1106	74	leaving	leave	VERB
ftr-328	1106	75	clients	client	NOUN
ftr-328	1106	76	disappointed	disappoint	VERB
ftr-328	1106	77	with	with	ADP
ftr-328	1106	78	the	the	DET
ftr-328	1106	79	lack	lack	NOUN
ftr-328	1106	80	of	of	ADP
ftr-328	1106	81	a	a	DET
ftr-328	1106	82	bag	bag	NOUN
ftr-328	1106	83	of	of	ADP
ftr-328	1106	84	technical	technical	ADJ
ftr-328	1106	85	tricks	trick	NOUN
ftr-328	1106	86	for	for	ADP
ftr-328	1106	87	sale.366	sale.366	PROPN
ftr-328	1106	88	randolph	randolph	PROPN
ftr-328	1106	89	e.	e.	PROPN
ftr-328	1106	90	paul	paul	PROPN
ftr-328	1106	91	warned	warn	VERB
ftr-328	1106	92	that	that	SCONJ
ftr-328	1106	93	competitive	competitive	ADJ
ftr-328	1106	94	pressures	pressure	NOUN
ftr-328	1106	95	may	may	AUX
ftr-328	1106	96	tempt	tempt	VERB
ftr-328	1106	97	the	the	DET
ftr-328	1106	98	lawyer	lawyer	NOUN
ftr-328	1106	99	to	to	ADP
ftr-328	1106	100	“	"	PUNCT
ftr-328	1106	101	slant	slant	ADJ
ftr-328	1106	102	opinions	opinion	NOUN
ftr-328	1106	103	in	in	ADP
ftr-328	1106	104	the	the	DET
ftr-328	1106	105	direction	direction	NOUN
ftr-328	1106	106	of	of	ADP
ftr-328	1106	107	a	a	DET
ftr-328	1106	108	client	client	NOUN
ftr-328	1106	109	’s	’s	PART
ftr-328	1106	110	desires	desire	NOUN
ftr-328	1106	111	”	"	PUNCT
ftr-328	1106	112	and	and	CCONJ
ftr-328	1106	113	away	away	ADV
ftr-328	1106	114	from	from	ADP
ftr-328	1106	115	good	good	ADJ
ftr-328	1106	116	judgment.367	judgment.367	PROPN
ftr-328	1106	117	mr	mr	PROPN
ftr-328	1106	118	.	.	PROPN
ftr-328	1106	119	paul	paul	PROPN
ftr-328	1106	120	emphasized	emphasize	VERB
ftr-328	1106	121	the	the	DET
ftr-328	1106	122	importance	importance	NOUN
ftr-328	1106	123	of	of	ADP
ftr-328	1106	124	the	the	DET
ftr-328	1106	125	word	word	NOUN
ftr-328	1106	126	“	"	PUNCT
ftr-328	1106	127	no	no	INTJ
ftr-328	1106	128	,	,	PUNCT
ftr-328	1106	129	”	"	PUNCT
ftr-328	1106	130	and	and	CCONJ
ftr-328	1106	131	acknowledged	acknowledge	VERB
ftr-328	1106	132	that	that	SCONJ
ftr-328	1106	133	“	"	PUNCT
ftr-328	1106	134	the	the	DET
ftr-328	1106	135	client	client	NOUN
ftr-328	1106	136	may	may	AUX
ftr-328	1106	137	shop	shop	VERB
ftr-328	1106	138	for	for	ADP
ftr-328	1106	139	a	a	DET
ftr-328	1106	140	more	more	ADV
ftr-328	1106	141	welcome	welcome	ADJ
ftr-328	1106	142	answer	answer	NOUN
ftr-328	1106	143	in	in	ADP
ftr-328	1106	144	other	other	ADJ
ftr-328	1106	145	offices	office	NOUN
ftr-328	1106	146	.	.	PUNCT
ftr-328	1106	147	”368	”368	NOUN
ftr-328	1107	1	there	there	PRON
ftr-328	1107	2	is	be	VERB
ftr-328	1107	3	also	also	ADV
ftr-328	1107	4	mention	mention	NOUN
ftr-328	1107	5	of	of	ADP
ftr-328	1107	6	the	the	DET
ftr-328	1107	7	importance	importance	NOUN
ftr-328	1107	8	of	of	ADP
ftr-328	1107	9	office	office	NOUN
ftr-328	1107	10	management	management	NOUN
ftr-328	1107	11	skills	skill	NOUN
ftr-328	1107	12	,	,	PUNCT
ftr-328	1107	13	the	the	DET
ftr-328	1107	14	importance	importance	NOUN
ftr-328	1107	15	refining	refining	PROPN
ftr-328	1107	16	co.	co.	PROPN
ftr-328	1107	17	to	to	PART
ftr-328	1107	18	write	write	VERB
ftr-328	1107	19	dean	dean	PROPN
ftr-328	1107	20	griswold	griswold	PROPN
ftr-328	1107	21	,	,	PUNCT
ftr-328	1107	22	and	and	CCONJ
ftr-328	1107	23	thus	thus	ADV
ftr-328	1107	24	began	begin	VERB
ftr-328	1107	25	a	a	DET
ftr-328	1107	26	correspondence	correspondence	NOUN
ftr-328	1107	27	between	between	ADP
ftr-328	1107	28	the	the	DET
ftr-328	1107	29	two	two	NUM
ftr-328	1107	30	eventually	eventually	ADV
ftr-328	1107	31	published	publish	VERB
ftr-328	1107	32	in	in	ADP
ftr-328	1107	33	baker	baker	PROPN
ftr-328	1107	34	and	and	CCONJ
ftr-328	1107	35	griswold	griswold	PROPN
ftr-328	1107	36	,	,	PUNCT
ftr-328	1107	37	percentage	percentage	NOUN
ftr-328	1107	38	depletion	depletion	NOUN
ftr-328	1107	39	—	—	PUNCT
ftr-328	1107	40	a	a	DET
ftr-328	1107	41	correspondence	correspondence	NOUN
ftr-328	1107	42	,	,	PUNCT
ftr-328	1107	43	64	64	NUM
ftr-328	1107	44	harv	harv	NOUN
ftr-328	1107	45	.	.	PUNCT
ftr-328	1108	1	l.	l.	PROPN
ftr-328	1108	2	rev	rev	PROPN
ftr-328	1108	3	.	.	PROPN
ftr-328	1108	4	361	361	NUM
ftr-328	1108	5	(	(	PUNCT
ftr-328	1108	6	1951	1951	NUM
ftr-328	1108	7	)	)	PUNCT
ftr-328	1108	8	.	.	PUNCT
ftr-328	1109	1	362	362	NUM
ftr-328	1109	2	.	.	PUNCT
ftr-328	1110	1	cahn	cahn	PROPN
ftr-328	1110	2	et	et	PROPN
ftr-328	1111	1	al	al	PROPN
ftr-328	1111	2	.	.	PROPN
ftr-328	1111	3	,	,	PUNCT
ftr-328	1111	4	ethical	ethical	ADJ
ftr-328	1111	5	problems	problem	NOUN
ftr-328	1111	6	,	,	PUNCT
ftr-328	1111	7	supra	supra	PROPN
ftr-328	1111	8	note	note	NOUN
ftr-328	1111	9	1	1	NUM
ftr-328	1111	10	,	,	PUNCT
ftr-328	1111	11	at	at	ADP
ftr-328	1111	12	27–28	27–28	NUM
ftr-328	1111	13	(	(	PUNCT
ftr-328	1111	14	statements	statement	NOUN
ftr-328	1111	15	by	by	ADP
ftr-328	1111	16	mark	mark	PROPN
ftr-328	1111	17	h.	h.	PROPN
ftr-328	1111	18	johnson	johnson	PROPN
ftr-328	1111	19	)	)	PUNCT
ftr-328	1111	20	.	.	PUNCT
ftr-328	1112	1	363	363	NUM
ftr-328	1112	2	.	.	PUNCT
ftr-328	1113	1	i	i	PRON
ftr-328	1113	2	d.	d.	PROPN
ftr-328	1113	3	at	at	ADP
ftr-328	1113	4	28	28	NUM
ftr-328	1113	5	.	.	PUNCT
ftr-328	1113	6	364	364	NUM
ftr-328	1113	7	.	.	PUNCT
ftr-328	1114	1	see	see	VERB
ftr-328	1114	2	supra	supra	PROPN
ftr-328	1114	3	part	part	NOUN
ftr-328	1114	4	ii.a	ii.a	PROPN
ftr-328	1114	5	.	.	PUNCT
ftr-328	1115	1	and	and	CCONJ
ftr-328	1115	2	text	text	NOUN
ftr-328	1115	3	at	at	ADP
ftr-328	1115	4	notes	note	NOUN
ftr-328	1115	5	18–23	18–23	NUM
ftr-328	1115	6	.	.	PUNCT
ftr-328	1116	1	365	365	NUM
ftr-328	1116	2	.	.	X
ftr-328	1116	3	darrell	darrell	PROPN
ftr-328	1116	4	,	,	PUNCT
ftr-328	1116	5	tax	tax	NOUN
ftr-328	1116	6	minimization	minimization	NOUN
ftr-328	1116	7	devices	device	NOUN
ftr-328	1116	8	,	,	PUNCT
ftr-328	1116	9	supra	supra	PROPN
ftr-328	1116	10	note	note	PROPN
ftr-328	1116	11	21	21	NUM
ftr-328	1116	12	,	,	PUNCT
ftr-328	1116	13	at	at	ADP
ftr-328	1116	14	988	988	NUM
ftr-328	1116	15	.	.	PUNCT
ftr-328	1117	1	366	366	NUM
ftr-328	1117	2	.	.	PUNCT
ftr-328	1118	1	miller	miller	PROPN
ftr-328	1118	2	,	,	PUNCT
ftr-328	1118	3	morality	morality	NOUN
ftr-328	1118	4	,	,	PUNCT
ftr-328	1118	5	supra	supra	ADJ
ftr-328	1118	6	note	note	NOUN
ftr-328	1118	7	20	20	NUM
ftr-328	1118	8	,	,	PUNCT
ftr-328	1118	9	at	at	ADP
ftr-328	1118	10	1075	1075	NUM
ftr-328	1118	11	.	.	PUNCT
ftr-328	1119	1	367	367	NUM
ftr-328	1119	2	.	.	PUNCT
ftr-328	1120	1	paul	paul	PROPN
ftr-328	1120	2	,	,	PUNCT
ftr-328	1120	3	responsibilities	responsibility	NOUN
ftr-328	1120	4	,	,	PUNCT
ftr-328	1120	5	supra	supra	PROPN
ftr-328	1120	6	note	note	NOUN
ftr-328	1120	7	57	57	NUM
ftr-328	1120	8	,	,	PUNCT
ftr-328	1120	9	at	at	ADP
ftr-328	1120	10	385	385	NUM
ftr-328	1120	11	.	.	PUNCT
ftr-328	1120	12	368	368	NUM
ftr-328	1120	13	.	.	PUNCT
ftr-328	1120	14	see	see	VERB
ftr-328	1120	15	supra	supra	ADJ
ftr-328	1120	16	text	text	NOUN
ftr-328	1120	17	at	at	ADP
ftr-328	1120	18	note	note	NOUN
ftr-328	1120	19	350	350	NUM
ftr-328	1120	20	.	.	NOUN
ftr-328	1120	21	2012	2012	NUM
ftr-328	1120	22	]	]	PUNCT
ftr-328	1120	23	legal	legal	ADJ
ftr-328	1120	24	ethics	ethic	NOUN
ftr-328	1120	25	and	and	CCONJ
ftr-328	1120	26	federal	federal	ADJ
ftr-328	1120	27	taxes	taxis	NOUN
ftr-328	1120	28	47	47	NUM
ftr-328	1120	29	of	of	ADP
ftr-328	1120	30	being	be	AUX
ftr-328	1120	31	able	able	ADJ
ftr-328	1120	32	to	to	PART
ftr-328	1120	33	work	work	VERB
ftr-328	1120	34	with	with	ADP
ftr-328	1120	35	partners	partner	NOUN
ftr-328	1120	36	and	and	CCONJ
ftr-328	1120	37	assistants,369	assistants,369	VERB
ftr-328	1120	38	and	and	CCONJ
ftr-328	1120	39	an	an	DET
ftr-328	1120	40	articulation	articulation	NOUN
ftr-328	1120	41	of	of	ADP
ftr-328	1120	42	the	the	DET
ftr-328	1120	43	business	business	NOUN
ftr-328	1120	44	model	model	NOUN
ftr-328	1120	45	for	for	ADP
ftr-328	1120	46	tax	tax	NOUN
ftr-328	1120	47	specialists.370	specialists.370	NOUN
ftr-328	1120	48	this	this	DET
ftr-328	1120	49	practical	practical	ADJ
ftr-328	1120	50	grounding	grounding	NOUN
ftr-328	1120	51	of	of	ADP
ftr-328	1120	52	these	these	DET
ftr-328	1120	53	writers	writer	NOUN
ftr-328	1120	54	is	be	AUX
ftr-328	1120	55	especially	especially	ADV
ftr-328	1120	56	interesting	interesting	ADJ
ftr-328	1120	57	given	give	VERB
ftr-328	1120	58	their	their	PRON
ftr-328	1120	59	philosophical	philosophical	ADJ
ftr-328	1120	60	sensitivities	sensitivity	NOUN
ftr-328	1120	61	and	and	CCONJ
ftr-328	1120	62	commitments	commitment	NOUN
ftr-328	1120	63	to	to	ADP
ftr-328	1120	64	duties	duty	NOUN
ftr-328	1120	65	(	(	PUNCT
ftr-328	1120	66	such	such	ADJ
ftr-328	1120	67	as	as	ADP
ftr-328	1120	68	defending	defend	VERB
ftr-328	1120	69	the	the	DET
ftr-328	1120	70	tax	tax	NOUN
ftr-328	1120	71	system	system	NOUN
ftr-328	1120	72	to	to	ADP
ftr-328	1120	73	clients	client	NOUN
ftr-328	1120	74	)	)	PUNCT
ftr-328	1120	75	that	that	PRON
ftr-328	1120	76	may	may	AUX
ftr-328	1120	77	seem	seem	VERB
ftr-328	1120	78	more	more	ADV
ftr-328	1120	79	likely	likely	ADJ
ftr-328	1120	80	to	to	PART
ftr-328	1120	81	have	have	AUX
ftr-328	1120	82	been	be	AUX
ftr-328	1120	83	deduced	deduce	VERB
ftr-328	1120	84	by	by	ADP
ftr-328	1120	85	someone	someone	PRON
ftr-328	1120	86	unconcerned	unconcerned	ADJ
ftr-328	1120	87	with	with	ADP
ftr-328	1120	88	financial	financial	ADJ
ftr-328	1120	89	,	,	PUNCT
ftr-328	1120	90	competitive	competitive	ADJ
ftr-328	1120	91	,	,	PUNCT
ftr-328	1120	92	and	and	CCONJ
ftr-328	1120	93	practical	practical	ADJ
ftr-328	1120	94	pressures	pressure	NOUN
ftr-328	1120	95	.	.	PUNCT
ftr-328	1121	1	in	in	ADP
ftr-328	1121	2	this	this	DET
ftr-328	1121	3	practice	practice	NOUN
ftr-328	1121	4	-	-	PUNCT
ftr-328	1121	5	oriented	orient	VERB
ftr-328	1121	6	content	content	NOUN
ftr-328	1121	7	,	,	PUNCT
ftr-328	1121	8	it	it	PRON
ftr-328	1121	9	initially	initially	ADV
ftr-328	1121	10	may	may	AUX
ftr-328	1121	11	be	be	AUX
ftr-328	1121	12	surprising	surprising	ADJ
ftr-328	1121	13	to	to	PART
ftr-328	1121	14	discover	discover	VERB
ftr-328	1121	15	the	the	DET
ftr-328	1121	16	1949	1949	NUM
ftr-328	1121	17	tax	tax	NOUN
ftr-328	1121	18	committee	committee	NOUN
ftr-328	1121	19	on	on	ADP
ftr-328	1121	20	the	the	DET
ftr-328	1121	21	importance	importance	NOUN
ftr-328	1121	22	of	of	ADP
ftr-328	1121	23	natural	natural	ADJ
ftr-328	1121	24	law	law	NOUN
ftr-328	1121	25	.	.	PUNCT
ftr-328	1122	1	but	but	CCONJ
ftr-328	1122	2	when	when	SCONJ
ftr-328	1122	3	the	the	DET
ftr-328	1122	4	tax	tax	NOUN
ftr-328	1122	5	committee	committee	NOUN
ftr-328	1122	6	issued	issue	VERB
ftr-328	1122	7	its	its	PRON
ftr-328	1122	8	report	report	NOUN
ftr-328	1122	9	,	,	PUNCT
ftr-328	1122	10	the	the	DET
ftr-328	1122	11	importance	importance	NOUN
ftr-328	1122	12	of	of	ADP
ftr-328	1122	13	natural	natural	ADJ
ftr-328	1122	14	law	law	NOUN
ftr-328	1122	15	was	be	AUX
ftr-328	1122	16	not	not	PART
ftr-328	1122	17	considered	consider	VERB
ftr-328	1122	18	to	to	PART
ftr-328	1122	19	be	be	AUX
ftr-328	1122	20	an	an	DET
ftr-328	1122	21	academic	academic	ADJ
ftr-328	1122	22	issue.371	issue.371	NOUN
ftr-328	1122	23	in	in	ADP
ftr-328	1122	24	the	the	DET
ftr-328	1122	25	1930s	1930	NOUN
ftr-328	1122	26	,	,	PUNCT
ftr-328	1122	27	the	the	DET
ftr-328	1122	28	skepticism	skepticism	NOUN
ftr-328	1122	29	of	of	ADP
ftr-328	1122	30	the	the	DET
ftr-328	1122	31	legal	legal	ADJ
ftr-328	1122	32	realists	realist	NOUN
ftr-328	1122	33	and	and	CCONJ
ftr-328	1122	34	positivists	positivist	NOUN
ftr-328	1122	35	had	have	AUX
ftr-328	1122	36	prevailed	prevail	VERB
ftr-328	1122	37	among	among	ADP
ftr-328	1122	38	legal	legal	ADJ
ftr-328	1122	39	theorists	theorist	NOUN
ftr-328	1122	40	and	and	CCONJ
ftr-328	1122	41	lawyers	lawyer	NOUN
ftr-328	1122	42	.	.	PUNCT
ftr-328	1123	1	however	however	ADV
ftr-328	1123	2	,	,	PUNCT
ftr-328	1123	3	the	the	DET
ftr-328	1123	4	rise	rise	NOUN
ftr-328	1123	5	of	of	ADP
ftr-328	1123	6	totalitarianism	totalitarianism	NOUN
ftr-328	1123	7	in	in	ADP
ftr-328	1123	8	the	the	DET
ftr-328	1123	9	1930s	1930	NOUN
ftr-328	1123	10	and	and	CCONJ
ftr-328	1123	11	1940s	1940	NOUN
ftr-328	1123	12	“	"	PUNCT
ftr-328	1123	13	forced	force	VERB
ftr-328	1123	14	many	many	ADJ
ftr-328	1123	15	to	to	PART
ftr-328	1123	16	think	think	VERB
ftr-328	1123	17	again	again	ADV
ftr-328	1123	18	.	.	PUNCT
ftr-328	1123	19	”372	”372	PUNCT
ftr-328	1124	1	the	the	DET
ftr-328	1124	2	rejection	rejection	NOUN
ftr-328	1124	3	of	of	ADP
ftr-328	1124	4	natural	natural	ADJ
ftr-328	1124	5	law	law	NOUN
ftr-328	1124	6	jurisprudence	jurisprudence	NOUN
ftr-328	1124	7	by	by	ADP
ftr-328	1124	8	german	german	ADJ
ftr-328	1124	9	lawyers	lawyer	NOUN
ftr-328	1124	10	had	have	AUX
ftr-328	1124	11	been	be	AUX
ftr-328	1124	12	blamed	blame	VERB
ftr-328	1124	13	for	for	ADP
ftr-328	1124	14	their	their	PRON
ftr-328	1124	15	legal	legal	ADJ
ftr-328	1124	16	authorizations	authorization	NOUN
ftr-328	1124	17	of	of	ADP
ftr-328	1124	18	nazi	nazi	NOUN
ftr-328	1124	19	acts.373	acts.373	PROPN
ftr-328	1124	20	the	the	DET
ftr-328	1124	21	result	result	NOUN
ftr-328	1124	22	in	in	ADP
ftr-328	1124	23	america	america	PROPN
ftr-328	1124	24	was	be	AUX
ftr-328	1124	25	a	a	DET
ftr-328	1124	26	retreat	retreat	NOUN
ftr-328	1124	27	from	from	ADP
ftr-328	1124	28	both	both	CCONJ
ftr-328	1124	29	realism	realism	NOUN
ftr-328	1124	30	and	and	CCONJ
ftr-328	1124	31	positivism	positivism	NOUN
ftr-328	1124	32	and	and	CCONJ
ftr-328	1124	33	a	a	DET
ftr-328	1124	34	revival	revival	NOUN
ftr-328	1124	35	of	of	ADP
ftr-328	1124	36	natural	natural	ADJ
ftr-328	1124	37	law	law	NOUN
ftr-328	1124	38	jurisprudence.374	jurisprudence.374	NOUN
ftr-328	1124	39	thus	thus	ADV
ftr-328	1124	40	,	,	PUNCT
ftr-328	1124	41	the	the	DET
ftr-328	1124	42	tax	tax	NOUN
ftr-328	1124	43	bar	bar	NOUN
ftr-328	1124	44	likely	likely	ADV
ftr-328	1124	45	had	have	VERB
ftr-328	1124	46	the	the	DET
ftr-328	1124	47	fear	fear	NOUN
ftr-328	1124	48	of	of	ADP
ftr-328	1124	49	totalitarianism	totalitarianism	NOUN
ftr-328	1124	50	in	in	ADP
ftr-328	1124	51	mind	mind	NOUN
ftr-328	1124	52	when	when	SCONJ
ftr-328	1124	53	it	it	PRON
ftr-328	1124	54	produced	produce	VERB
ftr-328	1124	55	its	its	PRON
ftr-328	1124	56	report	report	NOUN
ftr-328	1124	57	on	on	ADP
ftr-328	1124	58	natural	natural	ADJ
ftr-328	1124	59	law	law	NOUN
ftr-328	1124	60	,	,	PUNCT
ftr-328	1124	61	emphasizing	emphasize	VERB
ftr-328	1124	62	the	the	DET
ftr-328	1124	63	necessity	necessity	NOUN
ftr-328	1124	64	of	of	ADP
ftr-328	1124	65	the	the	DET
ftr-328	1124	66	objective	objective	ADJ
ftr-328	1124	67	moral	moral	ADJ
ftr-328	1124	68	grounding	grounding	NOUN
ftr-328	1124	69	of	of	ADP
ftr-328	1124	70	reliable	reliable	ADJ
ftr-328	1124	71	legal	legal	ADJ
ftr-328	1124	72	analysis	analysis	NOUN
ftr-328	1124	73	.	.	PUNCT
ftr-328	1125	1	this	this	DET
ftr-328	1125	2	historical	historical	ADJ
ftr-328	1125	3	context	context	NOUN
ftr-328	1125	4	reveals	reveal	VERB
ftr-328	1125	5	the	the	DET
ftr-328	1125	6	practical	practical	ADJ
ftr-328	1125	7	concerns	concern	NOUN
ftr-328	1125	8	behind	behind	ADP
ftr-328	1125	9	the	the	DET
ftr-328	1125	10	report	report	NOUN
ftr-328	1125	11	,	,	PUNCT
ftr-328	1125	12	though	though	SCONJ
ftr-328	1125	13	the	the	DET
ftr-328	1125	14	report	report	NOUN
ftr-328	1125	15	itself	itself	PRON
ftr-328	1125	16	had	have	VERB
ftr-328	1125	17	no	no	DET
ftr-328	1125	18	practical	practical	ADJ
ftr-328	1125	19	guidance	guidance	NOUN
ftr-328	1125	20	.	.	PUNCT
ftr-328	1126	1	despite	despite	SCONJ
ftr-328	1126	2	the	the	DET
ftr-328	1126	3	tax	tax	NOUN
ftr-328	1126	4	committee	committee	NOUN
ftr-328	1126	5	’s	’s	PART
ftr-328	1126	6	consensus	consensus	NOUN
ftr-328	1126	7	on	on	ADP
ftr-328	1126	8	natural	natural	ADJ
ftr-328	1126	9	law	law	NOUN
ftr-328	1126	10	,	,	PUNCT
ftr-328	1126	11	the	the	DET
ftr-328	1126	12	tax	tax	NOUN
ftr-328	1126	13	lawyers	lawyer	NOUN
ftr-328	1126	14	expressed	express	VERB
ftr-328	1126	15	differences	difference	NOUN
ftr-328	1126	16	on	on	ADP
ftr-328	1126	17	the	the	DET
ftr-328	1126	18	relationship	relationship	NOUN
ftr-328	1126	19	between	between	ADP
ftr-328	1126	20	law	law	NOUN
ftr-328	1126	21	and	and	CCONJ
ftr-328	1126	22	morals	moral	NOUN
ftr-328	1126	23	.	.	PUNCT
ftr-328	1127	1	both	both	DET
ftr-328	1127	2	merle	merle	PROPN
ftr-328	1127	3	h.	h.	PROPN
ftr-328	1127	4	miller	miller	PROPN
ftr-328	1127	5	and	and	CCONJ
ftr-328	1127	6	norris	norris	PROPN
ftr-328	1127	7	darrell	darrell	PROPN
ftr-328	1127	8	emphasized	emphasize	VERB
ftr-328	1127	9	the	the	DET
ftr-328	1127	10	objective	objective	ADJ
ftr-328	1127	11	continuum	continuum	NOUN
ftr-328	1127	12	between	between	ADP
ftr-328	1127	13	the	the	DET
ftr-328	1127	14	law	law	NOUN
ftr-328	1127	15	and	and	CCONJ
ftr-328	1127	16	morals	moral	NOUN
ftr-328	1127	17	,	,	PUNCT
ftr-328	1127	18	and	and	CCONJ
ftr-328	1127	19	even	even	ADV
ftr-328	1127	20	claimed	claim	VERB
ftr-328	1127	21	a	a	DET
ftr-328	1127	22	very	very	ADV
ftr-328	1127	23	practical	practical	ADJ
ftr-328	1127	24	connection	connection	NOUN
ftr-328	1127	25	between	between	ADP
ftr-328	1127	26	the	the	DET
ftr-328	1127	27	two	two	NUM
ftr-328	1127	28	.	.	PUNCT
ftr-328	1128	1	both	both	PRON
ftr-328	1128	2	explained	explain	VERB
ftr-328	1128	3	the	the	DET
ftr-328	1128	4	important	important	ADJ
ftr-328	1128	5	role	role	NOUN
ftr-328	1128	6	of	of	ADP
ftr-328	1128	7	a	a	DET
ftr-328	1128	8	lawyer	lawyer	NOUN
ftr-328	1128	9	’s	’s	PART
ftr-328	1128	10	moral	moral	ADJ
ftr-328	1128	11	sense	sense	NOUN
ftr-328	1128	12	in	in	ADP
ftr-328	1128	13	his	his	PRON
ftr-328	1128	14	daily	daily	ADJ
ftr-328	1128	15	work	work	NOUN
ftr-328	1128	16	.	.	PUNCT
ftr-328	1129	1	mr	mr	PROPN
ftr-328	1129	2	.	.	PROPN
ftr-328	1129	3	miller	miller	PROPN
ftr-328	1129	4	believed	believe	VERB
ftr-328	1129	5	the	the	DET
ftr-328	1129	6	lawyers	lawyer	NOUN
ftr-328	1129	7	and	and	CCONJ
ftr-328	1129	8	judges	judge	NOUN
ftr-328	1129	9	shared	share	VERB
ftr-328	1129	10	a	a	DET
ftr-328	1129	11	moral	moral	ADJ
ftr-328	1129	12	sense	sense	NOUN
ftr-328	1129	13	,	,	PUNCT
ftr-328	1129	14	and	and	CCONJ
ftr-328	1129	15	he	he	PRON
ftr-328	1129	16	believed	believe	VERB
ftr-328	1129	17	that	that	SCONJ
ftr-328	1129	18	adherence	adherence	NOUN
ftr-328	1129	19	to	to	ADP
ftr-328	1129	20	the	the	DET
ftr-328	1129	21	moral	moral	ADJ
ftr-328	1129	22	sense	sense	NOUN
ftr-328	1129	23	by	by	ADP
ftr-328	1129	24	lawyers	lawyer	NOUN
ftr-328	1129	25	and	and	CCONJ
ftr-328	1129	26	judges	judge	NOUN
ftr-328	1129	27	would	would	AUX
ftr-328	1129	28	lead	lead	VERB
ftr-328	1129	29	them	they	PRON
ftr-328	1129	30	toward	toward	ADP
ftr-328	1129	31	the	the	DET
ftr-328	1129	32	same	same	ADJ
ftr-328	1129	33	legal	legal	ADJ
ftr-328	1129	34	conclusions.375	conclusions.375	NOUN
ftr-328	1129	35	mr	mr	PROPN
ftr-328	1129	36	.	.	PROPN
ftr-328	1129	37	darrell	darrell	PROPN
ftr-328	1129	38	believed	believe	VERB
ftr-328	1129	39	that	that	SCONJ
ftr-328	1129	40	a	a	DET
ftr-328	1129	41	sustainable	sustainable	ADJ
ftr-328	1129	42	tax	tax	NOUN
ftr-328	1129	43	plan	plan	NOUN
ftr-328	1129	44	was	be	AUX
ftr-328	1129	45	one	one	NUM
ftr-328	1129	46	in	in	ADP
ftr-328	1129	47	which	which	PRON
ftr-328	1129	48	legal	legal	ADJ
ftr-328	1129	49	and	and	CCONJ
ftr-328	1129	50	moral	moral	ADJ
ftr-328	1129	51	propriety	propriety	NOUN
ftr-328	1129	52	often	often	ADV
ftr-328	1129	53	shade	shade	VERB
ftr-328	1129	54	into	into	ADP
ftr-328	1129	55	one	one	NUM
ftr-328	1129	56	another.376	another.376	PROPN
ftr-328	1129	57	mr	mr	PROPN
ftr-328	1129	58	.	.	PROPN
ftr-328	1129	59	miller	miller	PROPN
ftr-328	1129	60	and	and	CCONJ
ftr-328	1129	61	mr	mr	PROPN
ftr-328	1129	62	.	.	PROPN
ftr-328	1129	63	darrell	darrell	PROPN
ftr-328	1129	64	’s	’s	PART
ftr-328	1129	65	view	view	NOUN
ftr-328	1129	66	369	369	NUM
ftr-328	1129	67	.	.	PUNCT
ftr-328	1130	1	cahn	cahn	PROPN
ftr-328	1130	2	et	et	PROPN
ftr-328	1131	1	al	al	PROPN
ftr-328	1131	2	.	.	PROPN
ftr-328	1131	3	,	,	PUNCT
ftr-328	1131	4	successful	successful	ADJ
ftr-328	1131	5	tax	tax	NOUN
ftr-328	1131	6	lawyer	lawyer	NOUN
ftr-328	1131	7	,	,	PUNCT
ftr-328	1131	8	supra	supra	PROPN
ftr-328	1131	9	note	note	PROPN
ftr-328	1131	10	26	26	NUM
ftr-328	1131	11	,	,	PUNCT
ftr-328	1131	12	at	at	ADP
ftr-328	1131	13	8	8	NUM
ftr-328	1131	14	,	,	PUNCT
ftr-328	1131	15	10	10	NUM
ftr-328	1131	16	(	(	PUNCT
ftr-328	1131	17	statements	statement	NOUN
ftr-328	1131	18	by	by	ADP
ftr-328	1131	19	harry	harry	PROPN
ftr-328	1131	20	j.	j.	PROPN
ftr-328	1131	21	rudick	rudick	PROPN
ftr-328	1131	22	and	and	CCONJ
ftr-328	1131	23	robert	robert	PROPN
ftr-328	1131	24	n.	n.	PROPN
ftr-328	1131	25	miller	miller	PROPN
ftr-328	1131	26	)	)	PUNCT
ftr-328	1131	27	.	.	PUNCT
ftr-328	1132	1	370	370	NUM
ftr-328	1132	2	.	.	PUNCT
ftr-328	1133	1	i	i	PRON
ftr-328	1133	2	d.	d.	PROPN
ftr-328	1133	3	371	371	NUM
ftr-328	1133	4	.	.	PUNCT
ftr-328	1134	1	mccloy	mccloy	NOUN
ftr-328	1134	2	et	et	PROPN
ftr-328	1134	3	al	al	PROPN
ftr-328	1134	4	.	.	PROPN
ftr-328	1134	5	,	,	PUNCT
ftr-328	1134	6	moral	moral	ADJ
ftr-328	1134	7	issue	issue	NOUN
ftr-328	1134	8	,	,	PUNCT
ftr-328	1134	9	supra	supra	PROPN
ftr-328	1134	10	note	note	PROPN
ftr-328	1134	11	37	37	NUM
ftr-328	1134	12	,	,	PUNCT
ftr-328	1134	13	at	at	ADP
ftr-328	1134	14	9–11	9–11	NOUN
ftr-328	1134	15	.	.	PUNCT
ftr-328	1135	1	372	372	NUM
ftr-328	1135	2	.	.	PUNCT
ftr-328	1135	3	richard	richard	PROPN
ftr-328	1135	4	primus	primus	PROPN
ftr-328	1135	5	,	,	PUNCT
ftr-328	1135	6	a	a	DET
ftr-328	1135	7	brooding	brooding	ADJ
ftr-328	1135	8	omnipresence	omnipresence	NOUN
ftr-328	1135	9	:	:	PUNCT
ftr-328	1135	10	totalitarianism	totalitarianism	NOUN
ftr-328	1135	11	in	in	ADP
ftr-328	1135	12	postwar	postwar	ADJ
ftr-328	1135	13	constitutional	constitutional	ADJ
ftr-328	1135	14	thought	thought	NOUN
ftr-328	1135	15	,	,	PUNCT
ftr-328	1135	16	106	106	NUM
ftr-328	1135	17	yale	yale	PROPN
ftr-328	1135	18	l.j	l.j	PROPN
ftr-328	1135	19	.	.	PROPN
ftr-328	1135	20	423	423	NUM
ftr-328	1135	21	,	,	PUNCT
ftr-328	1135	22	427–34	427–34	NUM
ftr-328	1135	23	(	(	PUNCT
ftr-328	1135	24	1996	1996	NUM
ftr-328	1135	25	)	)	PUNCT
ftr-328	1135	26	(	(	PUNCT
ftr-328	1135	27	discussing	discuss	VERB
ftr-328	1135	28	how	how	SCONJ
ftr-328	1135	29	the	the	DET
ftr-328	1135	30	problem	problem	NOUN
ftr-328	1135	31	of	of	ADP
ftr-328	1135	32	totalitarianism	totalitarianism	NOUN
ftr-328	1135	33	of	of	ADP
ftr-328	1135	34	nazi	nazi	PROPN
ftr-328	1135	35	germany	germany	PROPN
ftr-328	1135	36	and	and	CCONJ
ftr-328	1135	37	the	the	DET
ftr-328	1135	38	soviet	soviet	PROPN
ftr-328	1135	39	union	union	PROPN
ftr-328	1135	40	transformed	transform	VERB
ftr-328	1135	41	american	american	ADJ
ftr-328	1135	42	legal	legal	ADJ
ftr-328	1135	43	thought	thought	NOUN
ftr-328	1135	44	)	)	PUNCT
ftr-328	1135	45	.	.	PUNCT
ftr-328	1136	1	373	373	NUM
ftr-328	1136	2	.	.	PUNCT
ftr-328	1137	1	i	i	PRON
ftr-328	1137	2	d.	d.	PROPN
ftr-328	1137	3	374	374	NUM
ftr-328	1137	4	.	.	PUNCT
ftr-328	1138	1	i	i	PRON
ftr-328	1138	2	d.	d.	PROPN
ftr-328	1138	3	375	375	NUM
ftr-328	1138	4	.	.	PUNCT
ftr-328	1139	1	see	see	VERB
ftr-328	1139	2	supra	supra	PROPN
ftr-328	1139	3	text	text	NOUN
ftr-328	1139	4	at	at	ADP
ftr-328	1139	5	notes	note	NOUN
ftr-328	1139	6	317–25	317–25	PROPN
ftr-328	1139	7	.	.	PROPN
ftr-328	1139	8	376	376	NUM
ftr-328	1139	9	.	.	PUNCT
ftr-328	1140	1	bittker	bittker	PROPN
ftr-328	1140	2	,	,	PUNCT
ftr-328	1140	3	professional	professional	ADJ
ftr-328	1140	4	responsibility	responsibility	NOUN
ftr-328	1140	5	,	,	PUNCT
ftr-328	1140	6	supra	supra	PROPN
ftr-328	1140	7	note	note	PROPN
ftr-328	1140	8	23	23	NUM
ftr-328	1140	9	,	,	PUNCT
ftr-328	1140	10	at	at	ADP
ftr-328	1140	11	101	101	NUM
ftr-328	1140	12	(	(	PUNCT
ftr-328	1140	13	statements	statement	NOUN
ftr-328	1140	14	by	by	ADP
ftr-328	1140	15	norris	norris	PROPN
ftr-328	1140	16	darrell	darrell	PROPN
ftr-328	1140	17	)	)	PUNCT
ftr-328	1140	18	.	.	PUNCT
ftr-328	1141	1	48	48	NUM
ftr-328	1141	2	florida	florida	PROPN
ftr-328	1141	3	tax	tax	NOUN
ftr-328	1141	4	review	review	NOUN
ftr-328	1141	5	[	[	X
ftr-328	1141	6	vol	vol	NOUN
ftr-328	1141	7	.	.	PUNCT
ftr-328	1142	1	12:1	12:1	NUM
ftr-328	1142	2	was	be	AUX
ftr-328	1142	3	that	that	PRON
ftr-328	1142	4	law	law	NOUN
ftr-328	1142	5	and	and	CCONJ
ftr-328	1142	6	morality	morality	NOUN
ftr-328	1142	7	are	be	AUX
ftr-328	1142	8	coherent	coherent	ADJ
ftr-328	1142	9	,	,	PUNCT
ftr-328	1142	10	and	and	CCONJ
ftr-328	1142	11	that	that	SCONJ
ftr-328	1142	12	good	good	ADJ
ftr-328	1142	13	legal	legal	ADJ
ftr-328	1142	14	judgment	judgment	NOUN
ftr-328	1142	15	requires	require	VERB
ftr-328	1142	16	good	good	ADJ
ftr-328	1142	17	moral	moral	ADJ
ftr-328	1142	18	judgment	judgment	NOUN
ftr-328	1142	19	.	.	PUNCT
ftr-328	1143	1	in	in	ADP
ftr-328	1143	2	their	their	PRON
ftr-328	1143	3	view	view	NOUN
ftr-328	1143	4	,	,	PUNCT
ftr-328	1143	5	morality	morality	NOUN
ftr-328	1143	6	was	be	AUX
ftr-328	1143	7	theoretically	theoretically	ADV
ftr-328	1143	8	objective	objective	ADJ
ftr-328	1143	9	and	and	CCONJ
ftr-328	1143	10	practically	practically	ADV
ftr-328	1143	11	essential	essential	ADJ
ftr-328	1143	12	.	.	PUNCT
ftr-328	1144	1	in	in	ADP
ftr-328	1144	2	contrast	contrast	NOUN
ftr-328	1144	3	,	,	PUNCT
ftr-328	1144	4	randolph	randolph	PROPN
ftr-328	1144	5	e.	e.	PROPN
ftr-328	1144	6	paul	paul	PROPN
ftr-328	1144	7	was	be	AUX
ftr-328	1144	8	convinced	convince	VERB
ftr-328	1144	9	that	that	SCONJ
ftr-328	1144	10	the	the	DET
ftr-328	1144	11	tax	tax	NOUN
ftr-328	1144	12	lawyer	lawyer	NOUN
ftr-328	1144	13	’s	’s	PART
ftr-328	1144	14	moral	moral	ADJ
ftr-328	1144	15	sense	sense	NOUN
ftr-328	1144	16	had	have	VERB
ftr-328	1144	17	no	no	DET
ftr-328	1144	18	place	place	NOUN
ftr-328	1144	19	in	in	ADP
ftr-328	1144	20	legal	legal	ADJ
ftr-328	1144	21	analysis.377	analysis.377	NOUN
ftr-328	1144	22	his	his	PRON
ftr-328	1144	23	concern	concern	NOUN
ftr-328	1144	24	was	be	AUX
ftr-328	1144	25	that	that	SCONJ
ftr-328	1144	26	the	the	DET
ftr-328	1144	27	lawyer	lawyer	NOUN
ftr-328	1144	28	’s	’s	PART
ftr-328	1144	29	moral	moral	ADJ
ftr-328	1144	30	sense	sense	NOUN
ftr-328	1144	31	might	might	AUX
ftr-328	1144	32	be	be	AUX
ftr-328	1144	33	a	a	DET
ftr-328	1144	34	risk	risk	NOUN
ftr-328	1144	35	to	to	ADP
ftr-328	1144	36	the	the	DET
ftr-328	1144	37	client	client	NOUN
ftr-328	1144	38	’s	’s	PART
ftr-328	1144	39	objective	objective	NOUN
ftr-328	1144	40	.	.	PUNCT
ftr-328	1145	1	interestingly	interestingly	ADV
ftr-328	1145	2	,	,	PUNCT
ftr-328	1145	3	mr	mr	PROPN
ftr-328	1145	4	.	.	PROPN
ftr-328	1145	5	paul	paul	PROPN
ftr-328	1145	6	explicitly	explicitly	ADV
ftr-328	1145	7	pushes	push	VERB
ftr-328	1145	8	the	the	DET
ftr-328	1145	9	lawyer	lawyer	NOUN
ftr-328	1145	10	away	away	ADV
ftr-328	1145	11	from	from	ADP
ftr-328	1145	12	his	his	PRON
ftr-328	1145	13	moral	moral	ADJ
ftr-328	1145	14	concerns	concern	NOUN
ftr-328	1145	15	when	when	SCONJ
ftr-328	1145	16	providing	provide	VERB
ftr-328	1145	17	tax	tax	NOUN
ftr-328	1145	18	advice	advice	NOUN
ftr-328	1145	19	in	in	ADP
ftr-328	1145	20	the	the	DET
ftr-328	1145	21	same	same	ADJ
ftr-328	1145	22	context	context	NOUN
ftr-328	1145	23	as	as	ADP
ftr-328	1145	24	pushing	push	VERB
ftr-328	1145	25	the	the	DET
ftr-328	1145	26	lawyer	lawyer	NOUN
ftr-328	1145	27	away	away	ADV
ftr-328	1145	28	from	from	ADP
ftr-328	1145	29	his	his	PRON
ftr-328	1145	30	policy	policy	NOUN
ftr-328	1145	31	concerns	concern	NOUN
ftr-328	1145	32	.	.	PUNCT
ftr-328	1146	1	given	give	VERB
ftr-328	1146	2	mr	mr	PROPN
ftr-328	1146	3	.	.	PROPN
ftr-328	1146	4	paul	paul	PROPN
ftr-328	1146	5	’s	’s	PART
ftr-328	1146	6	role	role	NOUN
ftr-328	1146	7	as	as	ADP
ftr-328	1146	8	a	a	DET
ftr-328	1146	9	key	key	ADJ
ftr-328	1146	10	tax	tax	NOUN
ftr-328	1146	11	policy	policy	NOUN
ftr-328	1146	12	advisor	advisor	NOUN
ftr-328	1146	13	for	for	ADP
ftr-328	1146	14	franklin	franklin	PROPN
ftr-328	1146	15	d.	d.	PROPN
ftr-328	1146	16	roosevelt,378	roosevelt,378	PROPN
ftr-328	1147	1	it	it	PRON
ftr-328	1147	2	may	may	AUX
ftr-328	1147	3	well	well	ADV
ftr-328	1147	4	be	be	AUX
ftr-328	1147	5	that	that	SCONJ
ftr-328	1147	6	mr	mr	PROPN
ftr-328	1147	7	.	.	PROPN
ftr-328	1147	8	paul	paul	PROPN
ftr-328	1147	9	was	be	AUX
ftr-328	1147	10	keenly	keenly	ADV
ftr-328	1147	11	aware	aware	ADJ
ftr-328	1147	12	of	of	ADP
ftr-328	1147	13	advantages	advantage	NOUN
ftr-328	1147	14	his	his	PRON
ftr-328	1147	15	clients	client	NOUN
ftr-328	1147	16	were	be	AUX
ftr-328	1147	17	provided	provide	VERB
ftr-328	1147	18	under	under	ADP
ftr-328	1147	19	the	the	DET
ftr-328	1147	20	tax	tax	NOUN
ftr-328	1147	21	code	code	NOUN
ftr-328	1147	22	that	that	PRON
ftr-328	1147	23	,	,	PUNCT
ftr-328	1147	24	on	on	ADP
ftr-328	1147	25	policy	policy	NOUN
ftr-328	1147	26	grounds	ground	NOUN
ftr-328	1147	27	,	,	PUNCT
ftr-328	1147	28	he	he	PRON
ftr-328	1147	29	believed	believe	VERB
ftr-328	1147	30	should	should	AUX
ftr-328	1147	31	not	not	PART
ftr-328	1147	32	be	be	AUX
ftr-328	1147	33	available	available	ADJ
ftr-328	1147	34	.	.	PUNCT
ftr-328	1148	1	his	his	PRON
ftr-328	1148	2	emphasis	emphasis	NOUN
ftr-328	1148	3	on	on	ADP
ftr-328	1148	4	tax	tax	NOUN
ftr-328	1148	5	lawyers	lawyer	NOUN
ftr-328	1148	6	being	be	AUX
ftr-328	1148	7	involved	involve	VERB
ftr-328	1148	8	in	in	ADP
ftr-328	1148	9	tax	tax	NOUN
ftr-328	1148	10	legislation	legislation	NOUN
ftr-328	1148	11	,	,	PUNCT
ftr-328	1148	12	even	even	ADV
ftr-328	1148	13	if	if	SCONJ
ftr-328	1148	14	it	it	PRON
ftr-328	1148	15	was	be	AUX
ftr-328	1148	16	not	not	PART
ftr-328	1148	17	in	in	ADP
ftr-328	1148	18	the	the	DET
ftr-328	1148	19	interests	interest	NOUN
ftr-328	1148	20	of	of	ADP
ftr-328	1148	21	their	their	PRON
ftr-328	1148	22	clients	client	NOUN
ftr-328	1148	23	,	,	PUNCT
ftr-328	1148	24	may	may	AUX
ftr-328	1148	25	evidence	evidence	VERB
ftr-328	1148	26	this	this	DET
ftr-328	1148	27	concern.379	concern.379	PROPN
ftr-328	1148	28	it	it	PRON
ftr-328	1148	29	may	may	AUX
ftr-328	1148	30	well	well	ADV
ftr-328	1148	31	be	be	AUX
ftr-328	1148	32	that	that	SCONJ
ftr-328	1148	33	mr	mr	PROPN
ftr-328	1148	34	.	.	PROPN
ftr-328	1148	35	paul	paul	PROPN
ftr-328	1148	36	was	be	AUX
ftr-328	1148	37	focusing	focus	VERB
ftr-328	1148	38	on	on	ADP
ftr-328	1148	39	tax	tax	NOUN
ftr-328	1148	40	benefits	benefit	NOUN
ftr-328	1148	41	to	to	PART
ftr-328	1148	42	which	which	PRON
ftr-328	1148	43	the	the	DET
ftr-328	1148	44	client	client	NOUN
ftr-328	1148	45	’s	’s	PART
ftr-328	1148	46	entitlement	entitlement	NOUN
ftr-328	1148	47	was	be	AUX
ftr-328	1148	48	certain	certain	ADJ
ftr-328	1148	49	,	,	PUNCT
ftr-328	1148	50	warning	warn	VERB
ftr-328	1148	51	only	only	ADV
ftr-328	1148	52	that	that	SCONJ
ftr-328	1148	53	the	the	DET
ftr-328	1148	54	tax	tax	NOUN
ftr-328	1148	55	lawyer	lawyer	NOUN
ftr-328	1148	56	’s	’s	PART
ftr-328	1148	57	personal	personal	ADJ
ftr-328	1148	58	sense	sense	NOUN
ftr-328	1148	59	that	that	SCONJ
ftr-328	1148	60	the	the	DET
ftr-328	1148	61	law	law	NOUN
ftr-328	1148	62	’s	’s	PART
ftr-328	1148	63	policy	policy	NOUN
ftr-328	1148	64	was	be	AUX
ftr-328	1148	65	ill	ill	ADV
ftr-328	1148	66	-	-	PUNCT
ftr-328	1148	67	founded	found	VERB
ftr-328	1148	68	were	be	AUX
ftr-328	1148	69	irrelevant	irrelevant	ADJ
ftr-328	1148	70	.	.	PUNCT
ftr-328	1149	1	in	in	ADP
ftr-328	1149	2	contrast	contrast	NOUN
ftr-328	1149	3	,	,	PUNCT
ftr-328	1149	4	mr	mr	PROPN
ftr-328	1149	5	.	.	PROPN
ftr-328	1149	6	miller	miller	PROPN
ftr-328	1149	7	and	and	CCONJ
ftr-328	1149	8	mr	mr	PROPN
ftr-328	1149	9	.	.	PROPN
ftr-328	1149	10	darrell	darrell	PROPN
ftr-328	1149	11	appear	appear	VERB
ftr-328	1149	12	to	to	PART
ftr-328	1149	13	have	have	AUX
ftr-328	1149	14	been	be	AUX
ftr-328	1149	15	focusing	focus	VERB
ftr-328	1149	16	on	on	ADP
ftr-328	1149	17	tax	tax	NOUN
ftr-328	1149	18	benefits	benefit	NOUN
ftr-328	1149	19	that	that	PRON
ftr-328	1149	20	were	be	AUX
ftr-328	1149	21	uncertain	uncertain	ADJ
ftr-328	1149	22	and	and	CCONJ
ftr-328	1149	23	the	the	DET
ftr-328	1149	24	importance	importance	NOUN
ftr-328	1149	25	of	of	ADP
ftr-328	1149	26	an	an	DET
ftr-328	1149	27	equitable	equitable	ADJ
ftr-328	1149	28	sense	sense	NOUN
ftr-328	1149	29	when	when	SCONJ
ftr-328	1149	30	assessing	assess	VERB
ftr-328	1149	31	the	the	DET
ftr-328	1149	32	technicalities	technicality	NOUN
ftr-328	1149	33	of	of	ADP
ftr-328	1149	34	the	the	DET
ftr-328	1149	35	uncertainties	uncertainty	NOUN
ftr-328	1149	36	.	.	PUNCT
ftr-328	1150	1	after	after	ADV
ftr-328	1150	2	all	all	ADV
ftr-328	1150	3	,	,	PUNCT
ftr-328	1150	4	mr	mr	PROPN
ftr-328	1150	5	.	.	PROPN
ftr-328	1150	6	miller	miller	PROPN
ftr-328	1150	7	,	,	PUNCT
ftr-328	1150	8	at	at	ADP
ftr-328	1150	9	least	least	ADJ
ftr-328	1150	10	,	,	PUNCT
ftr-328	1150	11	emphasized	emphasize	VERB
ftr-328	1150	12	that	that	SCONJ
ftr-328	1150	13	the	the	DET
ftr-328	1150	14	lawyer	lawyer	NOUN
ftr-328	1150	15	and	and	CCONJ
ftr-328	1150	16	judge	judge	NOUN
ftr-328	1150	17	share	share	VERB
ftr-328	1150	18	this	this	DET
ftr-328	1150	19	sense	sense	NOUN
ftr-328	1150	20	and	and	CCONJ
ftr-328	1150	21	as	as	SCONJ
ftr-328	1150	22	it	it	PRON
ftr-328	1150	23	guides	guide	VERB
ftr-328	1150	24	judges	judge	NOUN
ftr-328	1150	25	,	,	PUNCT
ftr-328	1150	26	so	so	SCONJ
ftr-328	1150	27	it	it	PRON
ftr-328	1150	28	should	should	AUX
ftr-328	1150	29	guide	guide	VERB
ftr-328	1150	30	lawyers	lawyer	NOUN
ftr-328	1150	31	.	.	PUNCT
ftr-328	1151	1	mr	mr	PROPN
ftr-328	1151	2	.	.	PROPN
ftr-328	1151	3	paul	paul	PROPN
ftr-328	1151	4	never	never	ADV
ftr-328	1151	5	mentions	mention	VERB
ftr-328	1151	6	judges	judge	NOUN
ftr-328	1151	7	considering	consider	VERB
ftr-328	1151	8	these	these	DET
ftr-328	1151	9	issues	issue	NOUN
ftr-328	1151	10	,	,	PUNCT
ftr-328	1151	11	which	which	PRON
ftr-328	1151	12	suggests	suggest	VERB
ftr-328	1151	13	these	these	PRON
ftr-328	1151	14	would	would	AUX
ftr-328	1151	15	not	not	PART
ftr-328	1151	16	be	be	AUX
ftr-328	1151	17	the	the	DET
ftr-328	1151	18	types	type	NOUN
ftr-328	1151	19	of	of	ADP
ftr-328	1151	20	issues	issue	NOUN
ftr-328	1151	21	on	on	ADP
ftr-328	1151	22	which	which	PRON
ftr-328	1151	23	the	the	DET
ftr-328	1151	24	moral	moral	ADJ
ftr-328	1151	25	sense	sense	NOUN
ftr-328	1151	26	of	of	ADP
ftr-328	1151	27	judges	judge	NOUN
ftr-328	1151	28	would	would	AUX
ftr-328	1151	29	be	be	AUX
ftr-328	1151	30	relevant	relevant	ADJ
ftr-328	1151	31	.	.	PUNCT
ftr-328	1152	1	perhaps	perhaps	ADV
ftr-328	1152	2	mr	mr	PROPN
ftr-328	1152	3	.	.	PROPN
ftr-328	1152	4	paul	paul	PROPN
ftr-328	1152	5	was	be	AUX
ftr-328	1152	6	merely	merely	ADV
ftr-328	1152	7	arguing	argue	VERB
ftr-328	1152	8	that	that	SCONJ
ftr-328	1152	9	when	when	SCONJ
ftr-328	1152	10	a	a	DET
ftr-328	1152	11	tax	tax	NOUN
ftr-328	1152	12	benefit	benefit	NOUN
ftr-328	1152	13	is	be	AUX
ftr-328	1152	14	certain	certain	ADJ
ftr-328	1152	15	,	,	PUNCT
ftr-328	1152	16	the	the	DET
ftr-328	1152	17	lawyer	lawyer	NOUN
ftr-328	1152	18	’s	’s	PART
ftr-328	1152	19	moral	moral	ADJ
ftr-328	1152	20	or	or	CCONJ
ftr-328	1152	21	political	political	ADJ
ftr-328	1152	22	sense	sense	NOUN
ftr-328	1152	23	against	against	ADP
ftr-328	1152	24	it	it	PRON
ftr-328	1152	25	should	should	AUX
ftr-328	1152	26	not	not	PART
ftr-328	1152	27	be	be	AUX
ftr-328	1152	28	an	an	DET
ftr-328	1152	29	impediment	impediment	NOUN
ftr-328	1152	30	to	to	ADP
ftr-328	1152	31	his	his	PRON
ftr-328	1152	32	client	client	NOUN
ftr-328	1152	33	claiming	claim	VERB
ftr-328	1152	34	it	it	PRON
ftr-328	1152	35	.	.	PUNCT
ftr-328	1153	1	the	the	DET
ftr-328	1153	2	tax	tax	NOUN
ftr-328	1153	3	lawyers	lawyer	NOUN
ftr-328	1153	4	writing	write	VERB
ftr-328	1153	5	on	on	ADP
ftr-328	1153	6	these	these	DET
ftr-328	1153	7	topics	topic	NOUN
ftr-328	1153	8	were	be	AUX
ftr-328	1153	9	devoted	devote	VERB
ftr-328	1153	10	american	american	ADJ
ftr-328	1153	11	patriots	patriot	NOUN
ftr-328	1153	12	united	unite	VERB
ftr-328	1153	13	by	by	ADP
ftr-328	1153	14	their	their	PRON
ftr-328	1153	15	cold	cold	ADJ
ftr-328	1153	16	war	war	NOUN
ftr-328	1153	17	concerns	concern	NOUN
ftr-328	1153	18	.	.	PUNCT
ftr-328	1154	1	merle	merle	PROPN
ftr-328	1154	2	h.	h.	PROPN
ftr-328	1154	3	miller	miller	PROPN
ftr-328	1154	4	focused	focus	VERB
ftr-328	1154	5	on	on	ADP
ftr-328	1154	6	the	the	DET
ftr-328	1154	7	tax	tax	NOUN
ftr-328	1154	8	system	system	NOUN
ftr-328	1154	9	as	as	SCONJ
ftr-328	1154	10	the	the	DET
ftr-328	1154	11	“	"	PUNCT
ftr-328	1154	12	very	very	ADJ
ftr-328	1154	13	life	life	NOUN
ftr-328	1154	14	blood	blood	NOUN
ftr-328	1154	15	of	of	ADP
ftr-328	1154	16	the	the	DET
ftr-328	1154	17	government	government	NOUN
ftr-328	1154	18	operating	operate	VERB
ftr-328	1154	19	”	"	PUNCT
ftr-328	1154	20	under	under	ADP
ftr-328	1154	21	the	the	DET
ftr-328	1154	22	capitalist	capitalist	ADJ
ftr-328	1154	23	system.380	system.380	NOUN
ftr-328	1154	24	mr	mr	PROPN
ftr-328	1154	25	.	.	PROPN
ftr-328	1154	26	miller	miller	PROPN
ftr-328	1154	27	characterized	characterize	VERB
ftr-328	1154	28	taxes	taxis	NOUN
ftr-328	1154	29	as	as	ADP
ftr-328	1154	30	the	the	DET
ftr-328	1154	31	price	price	NOUN
ftr-328	1154	32	paid	pay	VERB
ftr-328	1154	33	for	for	ADP
ftr-328	1154	34	maintaining	maintain	VERB
ftr-328	1154	35	the	the	DET
ftr-328	1154	36	capitalist	capitalist	ADJ
ftr-328	1154	37	system	system	NOUN
ftr-328	1154	38	.	.	PUNCT
ftr-328	1155	1	remembering	remember	VERB
ftr-328	1155	2	that	that	SCONJ
ftr-328	1155	3	the	the	DET
ftr-328	1155	4	highest	high	ADJ
ftr-328	1155	5	marginal	marginal	ADJ
ftr-328	1155	6	tax	tax	NOUN
ftr-328	1155	7	rate	rate	NOUN
ftr-328	1155	8	at	at	ADP
ftr-328	1155	9	the	the	DET
ftr-328	1155	10	time	time	NOUN
ftr-328	1155	11	mr	mr	PROPN
ftr-328	1155	12	.	.	PROPN
ftr-328	1155	13	miller	miller	PROPN
ftr-328	1155	14	was	be	AUX
ftr-328	1155	15	writing	write	VERB
ftr-328	1155	16	was	be	AUX
ftr-328	1155	17	92	92	NUM
ftr-328	1155	18	percent381	percent381	PROPN
ftr-328	1155	19	makes	make	VERB
ftr-328	1155	20	evident	evident	ADJ
ftr-328	1155	21	how	how	SCONJ
ftr-328	1155	22	high	high	ADJ
ftr-328	1155	23	the	the	DET
ftr-328	1155	24	risk	risk	NOUN
ftr-328	1155	25	of	of	ADP
ftr-328	1155	26	communism	communism	NOUN
ftr-328	1155	27	must	must	AUX
ftr-328	1155	28	have	have	AUX
ftr-328	1155	29	been	be	AUX
ftr-328	1155	30	in	in	ADP
ftr-328	1155	31	his	his	PRON
ftr-328	1155	32	estimation	estimation	NOUN
ftr-328	1155	33	.	.	PUNCT
ftr-328	1156	1	from	from	ADP
ftr-328	1156	2	our	our	PRON
ftr-328	1156	3	perspective	perspective	NOUN
ftr-328	1156	4	today	today	NOUN
ftr-328	1156	5	,	,	PUNCT
ftr-328	1156	6	his	his	PRON
ftr-328	1156	7	argument	argument	NOUN
ftr-328	1156	8	seems	seem	VERB
ftr-328	1156	9	almost	almost	ADV
ftr-328	1156	10	paradoxical	paradoxical	ADJ
ftr-328	1156	11	:	:	PUNCT
ftr-328	1156	12	the	the	DET
ftr-328	1156	13	government	government	NOUN
ftr-328	1156	14	should	should	AUX
ftr-328	1156	15	take	take	VERB
ftr-328	1156	16	up	up	ADP
ftr-328	1156	17	to	to	PART
ftr-328	1156	18	92	92	NUM
ftr-328	1156	19	percent	percent	NOUN
ftr-328	1156	20	of	of	ADP
ftr-328	1156	21	taxpayers	taxpayer	NOUN
ftr-328	1156	22	’	’	PART
ftr-328	1156	23	taxable	taxable	ADJ
ftr-328	1156	24	income	income	NOUN
ftr-328	1156	25	in	in	ADP
ftr-328	1156	26	order	order	NOUN
ftr-328	1156	27	to	to	PART
ftr-328	1156	28	protect	protect	VERB
ftr-328	1156	29	them	they	PRON
ftr-328	1156	30	from	from	ADP
ftr-328	1156	31	the	the	DET
ftr-328	1156	32	system	system	NOUN
ftr-328	1156	33	in	in	ADP
ftr-328	1156	34	which	which	PRON
ftr-328	1156	35	the	the	DET
ftr-328	1156	36	government	government	NOUN
ftr-328	1156	37	has	have	VERB
ftr-328	1156	38	100	100	NUM
ftr-328	1156	39	percent	percent	NOUN
ftr-328	1156	40	“	"	PUNCT
ftr-328	1156	41	of	of	ADP
ftr-328	1156	42	the	the	DET
ftr-328	1156	43	377	377	NUM
ftr-328	1156	44	.	.	PUNCT
ftr-328	1157	1	paul	paul	PROPN
ftr-328	1157	2	,	,	PUNCT
ftr-328	1157	3	tax	tax	NOUN
ftr-328	1157	4	adviser	adviser	NOUN
ftr-328	1157	5	,	,	PUNCT
ftr-328	1157	6	supra	supra	PROPN
ftr-328	1157	7	note	note	NOUN
ftr-328	1157	8	4	4	NUM
ftr-328	1157	9	,	,	PUNCT
ftr-328	1157	10	at	at	ADP
ftr-328	1157	11	418–19	418–19	PROPN
ftr-328	1157	12	.	.	PUNCT
ftr-328	1158	1	378	378	NUM
ftr-328	1158	2	.	.	PUNCT
ftr-328	1159	1	see	see	VERB
ftr-328	1159	2	supra	supra	PROPN
ftr-328	1159	3	note	note	PROPN
ftr-328	1159	4	18	18	NUM
ftr-328	1159	5	.	.	PUNCT
ftr-328	1159	6	379	379	NUM
ftr-328	1159	7	.	.	PUNCT
ftr-328	1160	1	i	i	PRON
ftr-328	1160	2	d.	d.	PROPN
ftr-328	1160	3	380	380	NUM
ftr-328	1160	4	.	.	PUNCT
ftr-328	1161	1	miller	miller	PROPN
ftr-328	1161	2	,	,	PUNCT
ftr-328	1161	3	morality	morality	NOUN
ftr-328	1161	4	,	,	PUNCT
ftr-328	1161	5	supra	supra	ADJ
ftr-328	1161	6	note	note	NOUN
ftr-328	1161	7	20	20	NUM
ftr-328	1161	8	,	,	PUNCT
ftr-328	1161	9	at	at	ADP
ftr-328	1161	10	1082–83	1082–83	NUM
ftr-328	1161	11	.	.	PUNCT
ftr-328	1161	12	381	381	NUM
ftr-328	1161	13	.	.	PUNCT
ftr-328	1162	1	the	the	DET
ftr-328	1162	2	highest	high	ADJ
ftr-328	1162	3	marginal	marginal	ADJ
ftr-328	1162	4	tax	tax	NOUN
ftr-328	1162	5	rates	rate	NOUN
ftr-328	1162	6	during	during	ADP
ftr-328	1162	7	this	this	DET
ftr-328	1162	8	period	period	NOUN
ftr-328	1162	9	were	be	AUX
ftr-328	1162	10	:	:	PUNCT
ftr-328	1162	11	94	94	NUM
ftr-328	1162	12	%	%	NOUN
ftr-328	1162	13	in	in	ADP
ftr-328	1162	14	1945	1945	NUM
ftr-328	1162	15	;	;	PUNCT
ftr-328	1162	16	91	91	NUM
ftr-328	1162	17	%	%	NOUN
ftr-328	1162	18	in	in	ADP
ftr-328	1162	19	1946	1946	NUM
ftr-328	1162	20	-	-	SYM
ftr-328	1162	21	1951	1951	NUM
ftr-328	1162	22	;	;	PUNCT
ftr-328	1162	23	92	92	NUM
ftr-328	1162	24	%	%	NOUN
ftr-328	1162	25	in	in	ADP
ftr-328	1162	26	1952	1952	NUM
ftr-328	1162	27	-	-	SYM
ftr-328	1162	28	1953	1953	NUM
ftr-328	1162	29	;	;	PUNCT
ftr-328	1162	30	91	91	NUM
ftr-328	1162	31	%	%	NOUN
ftr-328	1162	32	in	in	ADP
ftr-328	1162	33	1954	1954	NUM
ftr-328	1162	34	-	-	SYM
ftr-328	1162	35	1963	1963	NUM
ftr-328	1162	36	;	;	PUNCT
ftr-328	1162	37	77	77	NUM
ftr-328	1162	38	%	%	NOUN
ftr-328	1162	39	in	in	ADP
ftr-328	1162	40	1964	1964	NUM
ftr-328	1162	41	;	;	PUNCT
ftr-328	1162	42	and	and	CCONJ
ftr-328	1162	43	70	70	NUM
ftr-328	1162	44	%	%	NOUN
ftr-328	1162	45	in	in	ADP
ftr-328	1162	46	1965	1965	NUM
ftr-328	1162	47	.	.	PUNCT
ftr-328	1163	1	tax	tax	NOUN
ftr-328	1163	2	foundation	foundation	PROPN
ftr-328	1163	3	,	,	PUNCT
ftr-328	1163	4	supra	supra	PROPN
ftr-328	1163	5	note	note	NOUN
ftr-328	1163	6	7	7	NUM
ftr-328	1163	7	.	.	NOUN
ftr-328	1163	8	2012	2012	NUM
ftr-328	1163	9	]	]	PUNCT
ftr-328	1163	10	legal	legal	ADJ
ftr-328	1163	11	ethics	ethic	NOUN
ftr-328	1163	12	and	and	CCONJ
ftr-328	1163	13	federal	federal	ADJ
ftr-328	1163	14	taxes	taxis	NOUN
ftr-328	1163	15	49	49	NUM
ftr-328	1163	16	properties	property	NOUN
ftr-328	1163	17	.	.	PUNCT
ftr-328	1163	18	”382	”382	PUNCT
ftr-328	1164	1	he	he	PRON
ftr-328	1164	2	argued	argue	VERB
ftr-328	1164	3	that	that	SCONJ
ftr-328	1164	4	not	not	PART
ftr-328	1164	5	only	only	ADV
ftr-328	1164	6	should	should	AUX
ftr-328	1164	7	americans	americans	PROPN
ftr-328	1164	8	pay	pay	VERB
ftr-328	1164	9	their	their	PRON
ftr-328	1164	10	share	share	NOUN
ftr-328	1164	11	of	of	ADP
ftr-328	1164	12	taxes	taxis	NOUN
ftr-328	1164	13	but	but	CCONJ
ftr-328	1164	14	they	they	PRON
ftr-328	1164	15	should	should	AUX
ftr-328	1164	16	do	do	VERB
ftr-328	1164	17	so	so	ADV
ftr-328	1164	18	knowing	know	VERB
ftr-328	1164	19	that	that	SCONJ
ftr-328	1164	20	“	"	PUNCT
ftr-328	1164	21	paying	pay	VERB
ftr-328	1164	22	a	a	DET
ftr-328	1164	23	great	great	ADJ
ftr-328	1164	24	deal	deal	NOUN
ftr-328	1164	25	more	more	ADV
ftr-328	1164	26	would	would	AUX
ftr-328	1164	27	not	not	PART
ftr-328	1164	28	be	be	AUX
ftr-328	1164	29	an	an	DET
ftr-328	1164	30	overpayment	overpayment	NOUN
ftr-328	1164	31	for	for	ADP
ftr-328	1164	32	the	the	DET
ftr-328	1164	33	privilege	privilege	NOUN
ftr-328	1164	34	of	of	ADP
ftr-328	1164	35	american	american	ADJ
ftr-328	1164	36	citizenship	citizenship	NOUN
ftr-328	1164	37	.	.	PUNCT
ftr-328	1164	38	”383	”383	PROPN
ftr-328	1164	39	while	while	SCONJ
ftr-328	1164	40	he	he	PRON
ftr-328	1164	41	did	do	AUX
ftr-328	1164	42	not	not	PART
ftr-328	1164	43	urge	urge	VERB
ftr-328	1164	44	americans	american	NOUN
ftr-328	1164	45	to	to	PART
ftr-328	1164	46	pay	pay	VERB
ftr-328	1164	47	more	more	ADJ
ftr-328	1164	48	than	than	ADP
ftr-328	1164	49	their	their	PRON
ftr-328	1164	50	fair	fair	ADJ
ftr-328	1164	51	share	share	NOUN
ftr-328	1164	52	,	,	PUNCT
ftr-328	1164	53	his	his	PRON
ftr-328	1164	54	sentiment	sentiment	NOUN
ftr-328	1164	55	brings	bring	VERB
ftr-328	1164	56	to	to	PART
ftr-328	1164	57	mind	mind	VERB
ftr-328	1164	58	the	the	DET
ftr-328	1164	59	contrasting	contrast	VERB
ftr-328	1164	60	remark	remark	NOUN
ftr-328	1164	61	made	make	VERB
ftr-328	1164	62	in	in	ADP
ftr-328	1164	63	an	an	DET
ftr-328	1164	64	earlier	early	ADJ
ftr-328	1164	65	time	time	NOUN
ftr-328	1164	66	by	by	ADP
ftr-328	1164	67	judge	judge	NOUN
ftr-328	1164	68	learned	learn	VERB
ftr-328	1164	69	hand	hand	NOUN
ftr-328	1164	70	that	that	SCONJ
ftr-328	1164	71	there	there	PRON
ftr-328	1164	72	is	be	VERB
ftr-328	1164	73	not	not	PART
ftr-328	1164	74	a	a	DET
ftr-328	1164	75	“	"	PUNCT
ftr-328	1164	76	patriotic	patriotic	ADJ
ftr-328	1164	77	duty	duty	NOUN
ftr-328	1164	78	to	to	PART
ftr-328	1164	79	increase	increase	VERB
ftr-328	1164	80	one	one	NUM
ftr-328	1164	81	’s	’s	PART
ftr-328	1164	82	taxes	taxis	NOUN
ftr-328	1164	83	.	.	PUNCT
ftr-328	1165	1	”384	”384	PUNCT
ftr-328	1166	1	dean	dean	PROPN
ftr-328	1166	2	griswold	griswold	PROPN
ftr-328	1166	3	argued	argue	VERB
ftr-328	1166	4	that	that	SCONJ
ftr-328	1166	5	with	with	ADP
ftr-328	1166	6	this	this	DET
ftr-328	1166	7	national	national	ADJ
ftr-328	1166	8	security	security	NOUN
ftr-328	1166	9	threat	threat	NOUN
ftr-328	1166	10	,	,	PUNCT
ftr-328	1166	11	there	there	PRON
ftr-328	1166	12	were	be	VERB
ftr-328	1166	13	no	no	DET
ftr-328	1166	14	expenditures	expenditure	NOUN
ftr-328	1166	15	americans	americans	PROPN
ftr-328	1166	16	could	could	AUX
ftr-328	1166	17	make	make	VERB
ftr-328	1166	18	that	that	PRON
ftr-328	1166	19	would	would	AUX
ftr-328	1166	20	“	"	PUNCT
ftr-328	1166	21	benefit	benefit	VERB
ftr-328	1166	22	us	we	PRON
ftr-328	1166	23	more	more	ADJ
ftr-328	1166	24	than	than	SCONJ
ftr-328	1166	25	that	that	SCONJ
ftr-328	1166	26	we	we	PRON
ftr-328	1166	27	pay	pay	VERB
ftr-328	1166	28	to	to	ADP
ftr-328	1166	29	the	the	DET
ftr-328	1166	30	government	government	NOUN
ftr-328	1166	31	in	in	ADP
ftr-328	1166	32	taxes[.]”385	taxes[.]”385	PROPN
ftr-328	1166	33	mortimer	mortimer	PROPN
ftr-328	1166	34	caplin	caplin	PROPN
ftr-328	1166	35	,	,	PUNCT
ftr-328	1166	36	robert	robert	PROPN
ftr-328	1166	37	n.	n.	PROPN
ftr-328	1166	38	miller	miller	PROPN
ftr-328	1166	39	,	,	PUNCT
ftr-328	1166	40	and	and	CCONJ
ftr-328	1166	41	norris	norris	PROPN
ftr-328	1166	42	darrell	darrell	PROPN
ftr-328	1166	43	also	also	ADV
ftr-328	1166	44	explicitly	explicitly	ADV
ftr-328	1166	45	sounded	sound	VERB
ftr-328	1166	46	patriotic	patriotic	ADJ
ftr-328	1166	47	tones	tone	NOUN
ftr-328	1166	48	—	—	PUNCT
ftr-328	1166	49	praising	praise	VERB
ftr-328	1166	50	the	the	DET
ftr-328	1166	51	defense	defense	NOUN
ftr-328	1166	52	of	of	ADP
ftr-328	1166	53	country	country	NOUN
ftr-328	1166	54	and	and	CCONJ
ftr-328	1166	55	the	the	DET
ftr-328	1166	56	government	government	NOUN
ftr-328	1166	57	agents	agent	NOUN
ftr-328	1166	58	who	who	PRON
ftr-328	1166	59	worked	work	VERB
ftr-328	1166	60	to	to	PART
ftr-328	1166	61	defend	defend	VERB
ftr-328	1166	62	the	the	DET
ftr-328	1166	63	government	government	NOUN
ftr-328	1166	64	’s	’s	PART
ftr-328	1166	65	revenue386	revenue386	PROPN
ftr-328	1166	66	—	—	PUNCT
ftr-328	1166	67	and	and	CCONJ
ftr-328	1166	68	professor	professor	NOUN
ftr-328	1166	69	hellerstein	hellerstein	PROPN
ftr-328	1166	70	emphasized	emphasize	VERB
ftr-328	1166	71	the	the	DET
ftr-328	1166	72	duties	duty	NOUN
ftr-328	1166	73	a	a	DET
ftr-328	1166	74	lawyer	lawyer	NOUN
ftr-328	1166	75	owes	owe	VERB
ftr-328	1166	76	to	to	ADP
ftr-328	1166	77	his	his	PRON
ftr-328	1166	78	government	government	NOUN
ftr-328	1166	79	as	as	ADP
ftr-328	1166	80	a	a	DET
ftr-328	1166	81	citizen.387	citizen.387	NOUN
ftr-328	1166	82	this	this	DET
ftr-328	1166	83	patriotism	patriotism	NOUN
ftr-328	1166	84	was	be	AUX
ftr-328	1166	85	no	no	ADV
ftr-328	1166	86	doubt	doubt	ADV
ftr-328	1166	87	inspired	inspire	VERB
ftr-328	1166	88	by	by	ADP
ftr-328	1166	89	cold	cold	ADJ
ftr-328	1166	90	war	war	NOUN
ftr-328	1166	91	threats	threat	NOUN
ftr-328	1166	92	,	,	PUNCT
ftr-328	1166	93	but	but	CCONJ
ftr-328	1166	94	it	it	PRON
ftr-328	1166	95	also	also	ADV
ftr-328	1166	96	reflects	reflect	VERB
ftr-328	1166	97	the	the	DET
ftr-328	1166	98	broad	broad	ADJ
ftr-328	1166	99	support	support	NOUN
ftr-328	1166	100	for	for	ADP
ftr-328	1166	101	the	the	DET
ftr-328	1166	102	mass	mass	ADJ
ftr-328	1166	103	income	income	NOUN
ftr-328	1166	104	tax	tax	NOUN
ftr-328	1166	105	policy.388	policy.388	VERB
ftr-328	1166	106	even	even	ADV
ftr-328	1166	107	though	though	SCONJ
ftr-328	1166	108	the	the	DET
ftr-328	1166	109	highest	high	ADJ
ftr-328	1166	110	marginal	marginal	ADJ
ftr-328	1166	111	income	income	NOUN
ftr-328	1166	112	tax	tax	NOUN
ftr-328	1166	113	rates	rate	NOUN
ftr-328	1166	114	for	for	ADP
ftr-328	1166	115	most	most	ADJ
ftr-328	1166	116	of	of	ADP
ftr-328	1166	117	this	this	DET
ftr-328	1166	118	period	period	NOUN
ftr-328	1166	119	were	be	AUX
ftr-328	1166	120	over	over	ADV
ftr-328	1166	121	90	90	NUM
ftr-328	1166	122	percent,389	percent,389	NOUN
ftr-328	1166	123	and	and	CCONJ
ftr-328	1166	124	even	even	ADV
ftr-328	1166	125	though	though	SCONJ
ftr-328	1166	126	during	during	ADP
ftr-328	1166	127	the	the	DET
ftr-328	1166	128	early	early	ADJ
ftr-328	1166	129	1950s	1950s	NUM
ftr-328	1166	130	,	,	PUNCT
ftr-328	1166	131	more	more	ADJ
ftr-328	1166	132	than	than	ADP
ftr-328	1166	133	200	200	NUM
ftr-328	1166	134	federal	federal	ADJ
ftr-328	1166	135	tax	tax	NOUN
ftr-328	1166	136	officials	official	NOUN
ftr-328	1166	137	resigned	resign	VERB
ftr-328	1166	138	,	,	PUNCT
ftr-328	1166	139	were	be	AUX
ftr-328	1166	140	removed	remove	VERB
ftr-328	1166	141	,	,	PUNCT
ftr-328	1166	142	382	382	NUM
ftr-328	1166	143	.	.	PUNCT
ftr-328	1167	1	miller	miller	PROPN
ftr-328	1167	2	,	,	PUNCT
ftr-328	1167	3	morality	morality	NOUN
ftr-328	1167	4	,	,	PUNCT
ftr-328	1167	5	supra	supra	ADJ
ftr-328	1167	6	note	note	NOUN
ftr-328	1167	7	20	20	NUM
ftr-328	1167	8	,	,	PUNCT
ftr-328	1167	9	at	at	ADP
ftr-328	1167	10	1082–83	1082–83	NUM
ftr-328	1167	11	.	.	PUNCT
ftr-328	1167	12	383	383	NUM
ftr-328	1167	13	.	.	PUNCT
ftr-328	1168	1	see	see	VERB
ftr-328	1168	2	miller	miller	PROPN
ftr-328	1168	3	,	,	PUNCT
ftr-328	1168	4	taxpayer	taxpayer	NOUN
ftr-328	1168	5	’s	’s	PART
ftr-328	1168	6	duty	duty	NOUN
ftr-328	1168	7	,	,	PUNCT
ftr-328	1168	8	supra	supra	PROPN
ftr-328	1168	9	note	note	PROPN
ftr-328	1168	10	68	68	NUM
ftr-328	1168	11	,	,	PUNCT
ftr-328	1168	12	at	at	ADP
ftr-328	1168	13	9	9	NUM
ftr-328	1168	14	.	.	PUNCT
ftr-328	1168	15	384	384	NUM
ftr-328	1168	16	.	.	PUNCT
ftr-328	1169	1	helvering	helvere	VERB
ftr-328	1169	2	v.	v.	ADP
ftr-328	1169	3	gregory	gregory	PROPN
ftr-328	1169	4	,	,	PUNCT
ftr-328	1169	5	69	69	NUM
ftr-328	1169	6	f.2d	f.2d	ADP
ftr-328	1169	7	809	809	NUM
ftr-328	1169	8	,	,	PUNCT
ftr-328	1169	9	810–11	810–11	NUM
ftr-328	1169	10	(	(	PUNCT
ftr-328	1169	11	2d	2d	NUM
ftr-328	1169	12	cir	cir	NOUN
ftr-328	1169	13	.	.	PUNCT
ftr-328	1169	14	1934	1934	NUM
ftr-328	1169	15	)	)	PUNCT
ftr-328	1169	16	,	,	PUNCT
ftr-328	1169	17	aff’d	aff’d	VERB
ftr-328	1169	18	,	,	PUNCT
ftr-328	1169	19	293	293	NUM
ftr-328	1169	20	u.s	u.s	PROPN
ftr-328	1169	21	.	.	PROPN
ftr-328	1169	22	465	465	NUM
ftr-328	1169	23	(	(	PUNCT
ftr-328	1169	24	1935	1935	NUM
ftr-328	1169	25	)	)	PUNCT
ftr-328	1169	26	.	.	PUNCT
ftr-328	1170	1	385	385	NUM
ftr-328	1170	2	.	.	PUNCT
ftr-328	1171	1	griswold	griswold	PROPN
ftr-328	1171	2	,	,	PUNCT
ftr-328	1171	3	blessings	blessing	NOUN
ftr-328	1171	4	of	of	ADP
ftr-328	1171	5	taxation	taxation	NOUN
ftr-328	1171	6	,	,	PUNCT
ftr-328	1171	7	supra	supra	PROPN
ftr-328	1171	8	note	note	PROPN
ftr-328	1171	9	28	28	NUM
ftr-328	1171	10	,	,	PUNCT
ftr-328	1171	11	at	at	ADP
ftr-328	1171	12	1002	1002	NUM
ftr-328	1171	13	.	.	PUNCT
ftr-328	1172	1	in	in	ADP
ftr-328	1172	2	reflecting	reflect	VERB
ftr-328	1172	3	on	on	ADP
ftr-328	1172	4	the	the	DET
ftr-328	1172	5	supreme	supreme	PROPN
ftr-328	1172	6	court	court	PROPN
ftr-328	1172	7	’s	’s	PART
ftr-328	1172	8	tax	tax	NOUN
ftr-328	1172	9	jurisprudence	jurisprudence	NOUN
ftr-328	1172	10	during	during	ADP
ftr-328	1172	11	the	the	DET
ftr-328	1172	12	war	war	NOUN
ftr-328	1172	13	against	against	ADP
ftr-328	1172	14	nazi	nazi	ADJ
ftr-328	1172	15	aggression	aggression	NOUN
ftr-328	1172	16	,	,	PUNCT
ftr-328	1172	17	it	it	PRON
ftr-328	1172	18	is	be	AUX
ftr-328	1172	19	interesting	interesting	ADJ
ftr-328	1172	20	that	that	SCONJ
ftr-328	1172	21	he	he	PRON
ftr-328	1172	22	concluded	conclude	VERB
ftr-328	1172	23	the	the	DET
ftr-328	1172	24	court	court	NOUN
ftr-328	1172	25	favored	favor	VERB
ftr-328	1172	26	the	the	DET
ftr-328	1172	27	government	government	NOUN
ftr-328	1172	28	in	in	ADP
ftr-328	1172	29	those	those	PRON
ftr-328	1172	30	in	in	ADP
ftr-328	1172	31	some	some	DET
ftr-328	1172	32	part	part	NOUN
ftr-328	1172	33	“	"	PUNCT
ftr-328	1172	34	because	because	SCONJ
ftr-328	1172	35	there	there	PRON
ftr-328	1172	36	was	be	VERB
ftr-328	1172	37	a	a	DET
ftr-328	1172	38	war	war	NOUN
ftr-328	1172	39	on	on	ADP
ftr-328	1172	40	.	.	PUNCT
ftr-328	1172	41	”	"	PUNCT
ftr-328	1173	1	i	i	PRON
ftr-328	1173	2	d.	d.	VERB
ftr-328	1173	3	at	at	ADP
ftr-328	1173	4	1000	1000	NUM
ftr-328	1173	5	.	.	PUNCT
ftr-328	1174	1	386	386	NUM
ftr-328	1174	2	.	.	PUNCT
ftr-328	1174	3	see	see	VERB
ftr-328	1174	4	supra	supra	PROPN
ftr-328	1174	5	text	text	NOUN
ftr-328	1174	6	at	at	ADP
ftr-328	1174	7	notes	note	NOUN
ftr-328	1174	8	76–81	76–81	NUM
ftr-328	1174	9	.	.	PUNCT
ftr-328	1175	1	387	387	NUM
ftr-328	1175	2	.	.	PUNCT
ftr-328	1175	3	cahn	cahn	PROPN
ftr-328	1175	4	et	et	PROPN
ftr-328	1175	5	al	al	PROPN
ftr-328	1175	6	.	.	PROPN
ftr-328	1175	7	,	,	PUNCT
ftr-328	1175	8	ethical	ethical	ADJ
ftr-328	1175	9	problems	problem	NOUN
ftr-328	1175	10	,	,	PUNCT
ftr-328	1175	11	supra	supra	PROPN
ftr-328	1175	12	note	note	PROPN
ftr-328	1175	13	1	1	NUM
ftr-328	1175	14	,	,	PUNCT
ftr-328	1175	15	at	at	ADP
ftr-328	1175	16	9	9	NUM
ftr-328	1175	17	(	(	PUNCT
ftr-328	1175	18	statements	statement	NOUN
ftr-328	1175	19	by	by	ADP
ftr-328	1175	20	jerome	jerome	PROPN
ftr-328	1175	21	hellerstein	hellerstein	PROPN
ftr-328	1175	22	)	)	PUNCT
ftr-328	1175	23	.	.	PUNCT
ftr-328	1176	1	388	388	NUM
ftr-328	1176	2	.	.	PUNCT
ftr-328	1177	1	the	the	DET
ftr-328	1177	2	broad	broad	ADJ
ftr-328	1177	3	support	support	NOUN
ftr-328	1177	4	was	be	AUX
ftr-328	1177	5	produced	produce	VERB
ftr-328	1177	6	by	by	ADP
ftr-328	1177	7	the	the	DET
ftr-328	1177	8	defeat	defeat	NOUN
ftr-328	1177	9	of	of	ADP
ftr-328	1177	10	the	the	DET
ftr-328	1177	11	totalitarian	totalitarian	ADJ
ftr-328	1177	12	regimes	regime	NOUN
ftr-328	1177	13	in	in	ADP
ftr-328	1177	14	world	world	PROPN
ftr-328	1177	15	war	war	PROPN
ftr-328	1177	16	ii	ii	PROPN
ftr-328	1177	17	and	and	CCONJ
ftr-328	1177	18	the	the	DET
ftr-328	1177	19	post	post	PROPN
ftr-328	1177	20	war	war	NOUN
ftr-328	1177	21	surge	surge	NOUN
ftr-328	1177	22	in	in	ADP
ftr-328	1177	23	prosperity	prosperity	NOUN
ftr-328	1177	24	.	.	PUNCT
ftr-328	1178	1	brownlee	brownlee	PROPN
ftr-328	1178	2	,	,	PUNCT
ftr-328	1178	3	taxation	taxation	NOUN
ftr-328	1178	4	in	in	ADP
ftr-328	1178	5	america	america	PROPN
ftr-328	1178	6	,	,	PUNCT
ftr-328	1178	7	supra	supra	PROPN
ftr-328	1178	8	note	note	NOUN
ftr-328	1178	9	2	2	NUM
ftr-328	1178	10	,	,	PUNCT
ftr-328	1178	11	at	at	ADP
ftr-328	1178	12	119–20	119–20	NUM
ftr-328	1178	13	.	.	PUNCT
ftr-328	1179	1	this	this	DET
ftr-328	1179	2	new	new	ADJ
ftr-328	1179	3	system	system	NOUN
ftr-328	1179	4	had	have	AUX
ftr-328	1179	5	brought	bring	VERB
ftr-328	1179	6	big	big	ADJ
ftr-328	1179	7	changes	change	NOUN
ftr-328	1179	8	in	in	ADP
ftr-328	1179	9	a	a	DET
ftr-328	1179	10	small	small	ADJ
ftr-328	1179	11	period	period	NOUN
ftr-328	1179	12	of	of	ADP
ftr-328	1179	13	time	time	NOUN
ftr-328	1179	14	:	:	PUNCT
ftr-328	1179	15	from	from	ADP
ftr-328	1179	16	1939	1939	NUM
ftr-328	1179	17	to	to	ADP
ftr-328	1179	18	1945	1945	NUM
ftr-328	1179	19	,	,	PUNCT
ftr-328	1179	20	the	the	DET
ftr-328	1179	21	number	number	NOUN
ftr-328	1179	22	of	of	ADP
ftr-328	1179	23	individual	individual	ADJ
ftr-328	1179	24	income	income	NOUN
ftr-328	1179	25	tax	tax	NOUN
ftr-328	1179	26	payers	payer	NOUN
ftr-328	1179	27	increased	increase	VERB
ftr-328	1179	28	more	more	ADJ
ftr-328	1179	29	than	than	ADP
ftr-328	1179	30	ten	ten	ADJ
ftr-328	1179	31	-	-	NOUN
ftr-328	1179	32	fold	fold	ADJ
ftr-328	1179	33	(	(	PUNCT
ftr-328	1179	34	from	from	ADP
ftr-328	1179	35	3.9	3.9	NUM
ftr-328	1179	36	million	million	NUM
ftr-328	1179	37	to	to	ADP
ftr-328	1179	38	42.6	42.6	NUM
ftr-328	1179	39	million	million	NUM
ftr-328	1179	40	)	)	PUNCT
ftr-328	1179	41	.	.	PUNCT
ftr-328	1180	1	though	though	SCONJ
ftr-328	1180	2	the	the	DET
ftr-328	1180	3	richest	rich	ADJ
ftr-328	1180	4	1	1	NUM
ftr-328	1180	5	percent	percent	NOUN
ftr-328	1180	6	accounted	account	VERB
ftr-328	1180	7	for	for	ADP
ftr-328	1180	8	32	32	NUM
ftr-328	1180	9	percent	percent	NOUN
ftr-328	1180	10	of	of	ADP
ftr-328	1180	11	the	the	DET
ftr-328	1180	12	income	income	NOUN
ftr-328	1180	13	tax	tax	NOUN
ftr-328	1180	14	revenue	revenue	NOUN
ftr-328	1180	15	,	,	PUNCT
ftr-328	1180	16	almost	almost	ADV
ftr-328	1180	17	90	90	NUM
ftr-328	1180	18	percent	percent	NOUN
ftr-328	1180	19	of	of	ADP
ftr-328	1180	20	the	the	DET
ftr-328	1180	21	labor	labor	NOUN
ftr-328	1180	22	force	force	NOUN
ftr-328	1180	23	was	be	AUX
ftr-328	1180	24	now	now	ADV
ftr-328	1180	25	filing	file	VERB
ftr-328	1180	26	income	income	NOUN
ftr-328	1180	27	tax	tax	NOUN
ftr-328	1180	28	returns	return	NOUN
ftr-328	1180	29	.	.	PUNCT
ftr-328	1181	1	i	i	PRON
ftr-328	1181	2	d.	d.	PROPN
ftr-328	1181	3	at	at	ADP
ftr-328	1181	4	115	115	NUM
ftr-328	1181	5	–	–	PUNCT
ftr-328	1181	6	17	17	NUM
ftr-328	1181	7	.	.	PUNCT
ftr-328	1182	1	in	in	ADP
ftr-328	1182	2	1940	1940	NUM
ftr-328	1182	3	,	,	PUNCT
ftr-328	1182	4	the	the	DET
ftr-328	1182	5	income	income	NOUN
ftr-328	1182	6	tax	tax	NOUN
ftr-328	1182	7	accounted	account	VERB
ftr-328	1182	8	for	for	ADP
ftr-328	1182	9	only	only	ADV
ftr-328	1182	10	16	16	NUM
ftr-328	1182	11	percent	percent	NOUN
ftr-328	1182	12	of	of	ADP
ftr-328	1182	13	all	all	DET
ftr-328	1182	14	taxes	taxis	NOUN
ftr-328	1182	15	collected	collect	VERB
ftr-328	1182	16	at	at	ADP
ftr-328	1182	17	all	all	DET
ftr-328	1182	18	levels	level	NOUN
ftr-328	1182	19	of	of	ADP
ftr-328	1182	20	government	government	NOUN
ftr-328	1182	21	,	,	PUNCT
ftr-328	1182	22	but	but	CCONJ
ftr-328	1182	23	by	by	ADP
ftr-328	1182	24	1950	1950	NUM
ftr-328	1182	25	it	it	PRON
ftr-328	1182	26	accounted	account	VERB
ftr-328	1182	27	for	for	ADP
ftr-328	1182	28	more	more	ADJ
ftr-328	1182	29	than	than	ADP
ftr-328	1182	30	51	51	NUM
ftr-328	1182	31	percent	percent	NOUN
ftr-328	1182	32	.	.	PUNCT
ftr-328	1183	1	the	the	DET
ftr-328	1183	2	implementation	implementation	NOUN
ftr-328	1183	3	of	of	ADP
ftr-328	1183	4	the	the	DET
ftr-328	1183	5	new	new	ADJ
ftr-328	1183	6	mass	mass	PROPN
ftr-328	1183	7	tax	tax	NOUN
ftr-328	1183	8	regime	regime	NOUN
ftr-328	1183	9	“	"	PUNCT
ftr-328	1183	10	succeeded	succeed	VERB
ftr-328	1183	11	because	because	SCONJ
ftr-328	1183	12	of	of	ADP
ftr-328	1183	13	the	the	DET
ftr-328	1183	14	popularity	popularity	NOUN
ftr-328	1183	15	of	of	ADP
ftr-328	1183	16	the	the	DET
ftr-328	1183	17	war	war	NOUN
ftr-328	1183	18	effort	effort	NOUN
ftr-328	1183	19	.	.	PUNCT
ftr-328	1183	20	”	"	PUNCT
ftr-328	1184	1	the	the	DET
ftr-328	1184	2	two	two	NUM
ftr-328	1184	3	were	be	AUX
ftr-328	1184	4	connected	connect	VERB
ftr-328	1184	5	in	in	ADP
ftr-328	1184	6	the	the	DET
ftr-328	1184	7	public	public	ADJ
ftr-328	1184	8	mind	mind	NOUN
ftr-328	1184	9	in	in	ADP
ftr-328	1184	10	some	some	DET
ftr-328	1184	11	part	part	NOUN
ftr-328	1184	12	due	due	ADP
ftr-328	1184	13	to	to	ADP
ftr-328	1184	14	a	a	DET
ftr-328	1184	15	walt	walt	PROPN
ftr-328	1184	16	disney	disney	PROPN
ftr-328	1184	17	-	-	PUNCT
ftr-328	1184	18	produced	produce	VERB
ftr-328	1184	19	propaganda	propaganda	NOUN
ftr-328	1184	20	cartoon	cartoon	NOUN
ftr-328	1184	21	starring	star	VERB
ftr-328	1184	22	donald	donald	PROPN
ftr-328	1184	23	duck	duck	NOUN
ftr-328	1184	24	and	and	CCONJ
ftr-328	1184	25	watched	watch	VERB
ftr-328	1184	26	by	by	ADP
ftr-328	1184	27	more	more	ADJ
ftr-328	1184	28	than	than	ADP
ftr-328	1184	29	32,000,000	32,000,000	NUM
ftr-328	1184	30	theatre	theatre	NOUN
ftr-328	1184	31	-	-	PUNCT
ftr-328	1184	32	going	go	VERB
ftr-328	1184	33	americans	american	NOUN
ftr-328	1184	34	in	in	ADP
ftr-328	1184	35	1942	1942	NUM
ftr-328	1184	36	.	.	PUNCT
ftr-328	1185	1	i	i	PRON
ftr-328	1185	2	d.	d.	PROPN
ftr-328	1185	3	389	389	NUM
ftr-328	1185	4	.	.	PUNCT
ftr-328	1186	1	see	see	VERB
ftr-328	1186	2	supra	supra	PROPN
ftr-328	1186	3	note	note	PROPN
ftr-328	1186	4	381	381	NUM
ftr-328	1186	5	.	.	NOUN
ftr-328	1186	6	50	50	NUM
ftr-328	1186	7	florida	florida	PROPN
ftr-328	1186	8	tax	tax	NOUN
ftr-328	1186	9	review	review	NOUN
ftr-328	1187	1	[	[	X
ftr-328	1187	2	vol	vol	NOUN
ftr-328	1187	3	.	.	PUNCT
ftr-328	1188	1	12:1	12:1	NUM
ftr-328	1188	2	and/or	and/or	CCONJ
ftr-328	1188	3	were	be	AUX
ftr-328	1188	4	indicted	indict	VERB
ftr-328	1188	5	in	in	ADP
ftr-328	1188	6	connection	connection	NOUN
ftr-328	1188	7	with	with	ADP
ftr-328	1188	8	a	a	DET
ftr-328	1188	9	string	string	NOUN
ftr-328	1188	10	corruption	corruption	NOUN
ftr-328	1188	11	scandals,390	scandals,390	VERB
ftr-328	1188	12	these	these	DET
ftr-328	1188	13	tax	tax	NOUN
ftr-328	1188	14	lawyers	lawyer	NOUN
ftr-328	1188	15	presented	present	VERB
ftr-328	1188	16	themselves	themselves	PRON
ftr-328	1188	17	as	as	ADP
ftr-328	1188	18	patriotic	patriotic	ADJ
ftr-328	1188	19	and	and	CCONJ
ftr-328	1188	20	optimistic	optimistic	ADJ
ftr-328	1188	21	supporters	supporter	NOUN
ftr-328	1188	22	of	of	ADP
ftr-328	1188	23	their	their	PRON
ftr-328	1188	24	government	government	NOUN
ftr-328	1188	25	and	and	CCONJ
ftr-328	1188	26	its	its	PRON
ftr-328	1188	27	tax	tax	NOUN
ftr-328	1188	28	system	system	NOUN
ftr-328	1188	29	.	.	PUNCT
ftr-328	1189	1	there	there	PRON
ftr-328	1189	2	was	be	VERB
ftr-328	1189	3	considerable	considerable	ADJ
ftr-328	1189	4	agreement	agreement	NOUN
ftr-328	1189	5	among	among	ADP
ftr-328	1189	6	the	the	DET
ftr-328	1189	7	writers	writer	NOUN
ftr-328	1189	8	that	that	SCONJ
ftr-328	1189	9	tax	tax	NOUN
ftr-328	1189	10	lawyers	lawyer	NOUN
ftr-328	1189	11	were	be	AUX
ftr-328	1189	12	in	in	ADP
ftr-328	1189	13	need	need	NOUN
ftr-328	1189	14	of	of	ADP
ftr-328	1189	15	moral	moral	ADJ
ftr-328	1189	16	improvement,391	improvement,391	NOUN
ftr-328	1189	17	as	as	SCONJ
ftr-328	1189	18	were	be	AUX
ftr-328	1189	19	their	their	PRON
ftr-328	1189	20	clients.392	clients.392	NOUN
ftr-328	1189	21	it	it	PRON
ftr-328	1189	22	seems	seem	VERB
ftr-328	1189	23	likely	likely	ADJ
ftr-328	1189	24	,	,	PUNCT
ftr-328	1189	25	and	and	CCONJ
ftr-328	1189	26	was	be	AUX
ftr-328	1189	27	explicitly	explicitly	ADV
ftr-328	1189	28	mentioned	mention	VERB
ftr-328	1189	29	by	by	ADP
ftr-328	1189	30	several	several	ADJ
ftr-328	1189	31	,	,	PUNCT
ftr-328	1189	32	that	that	SCONJ
ftr-328	1189	33	there	there	PRON
ftr-328	1189	34	could	could	AUX
ftr-328	1189	35	be	be	AUX
ftr-328	1189	36	considerable	considerable	ADJ
ftr-328	1189	37	agreement	agreement	NOUN
ftr-328	1189	38	on	on	ADP
ftr-328	1189	39	the	the	DET
ftr-328	1189	40	resolution	resolution	NOUN
ftr-328	1189	41	of	of	ADP
ftr-328	1189	42	specific	specific	ADJ
ftr-328	1189	43	moral	moral	ADJ
ftr-328	1189	44	problems	problem	NOUN
ftr-328	1189	45	,	,	PUNCT
ftr-328	1189	46	even	even	ADV
ftr-328	1189	47	though	though	SCONJ
ftr-328	1189	48	there	there	PRON
ftr-328	1189	49	might	might	AUX
ftr-328	1189	50	be	be	AUX
ftr-328	1189	51	considerable	considerable	ADJ
ftr-328	1189	52	disagreement	disagreement	NOUN
ftr-328	1189	53	on	on	ADP
ftr-328	1189	54	the	the	DET
ftr-328	1189	55	more	more	ADV
ftr-328	1189	56	abstract	abstract	ADJ
ftr-328	1189	57	issue	issue	NOUN
ftr-328	1189	58	of	of	ADP
ftr-328	1189	59	whether	whether	SCONJ
ftr-328	1189	60	or	or	CCONJ
ftr-328	1189	61	not	not	PART
ftr-328	1189	62	tax	tax	NOUN
ftr-328	1189	63	lawyers	lawyer	NOUN
ftr-328	1189	64	had	have	AUX
ftr-328	1189	65	a	a	DET
ftr-328	1189	66	special	special	ADJ
ftr-328	1189	67	“	"	PUNCT
ftr-328	1189	68	duty	duty	NOUN
ftr-328	1189	69	to	to	ADP
ftr-328	1189	70	the	the	DET
ftr-328	1189	71	system	system	NOUN
ftr-328	1189	72	.	.	PUNCT
ftr-328	1189	73	”393	”393	PUNCT
ftr-328	1189	74	indeed	indeed	ADV
ftr-328	1189	75	,	,	PUNCT
ftr-328	1189	76	emphasizing	emphasize	VERB
ftr-328	1189	77	the	the	DET
ftr-328	1189	78	practical	practical	ADJ
ftr-328	1189	79	rather	rather	ADV
ftr-328	1189	80	than	than	ADP
ftr-328	1189	81	theoretical	theoretical	ADJ
ftr-328	1189	82	,	,	PUNCT
ftr-328	1189	83	several	several	ADJ
ftr-328	1189	84	of	of	ADP
ftr-328	1189	85	the	the	DET
ftr-328	1189	86	writers	writer	NOUN
ftr-328	1189	87	claimed	claim	VERB
ftr-328	1189	88	that	that	SCONJ
ftr-328	1189	89	moral	moral	ADJ
ftr-328	1189	90	problems	problem	NOUN
ftr-328	1189	91	need	need	AUX
ftr-328	1189	92	not	not	PART
ftr-328	1189	93	even	even	ADV
ftr-328	1189	94	be	be	AUX
ftr-328	1189	95	debated	debate	VERB
ftr-328	1189	96	in	in	ADP
ftr-328	1189	97	strictly	strictly	ADV
ftr-328	1189	98	moral	moral	ADJ
ftr-328	1189	99	terms	term	NOUN
ftr-328	1189	100	,	,	PUNCT
ftr-328	1189	101	as	as	SCONJ
ftr-328	1189	102	they	they	PRON
ftr-328	1189	103	were	be	AUX
ftr-328	1189	104	convinced	convince	VERB
ftr-328	1189	105	that	that	SCONJ
ftr-328	1189	106	good	good	ADJ
ftr-328	1189	107	morals	moral	NOUN
ftr-328	1189	108	,	,	PUNCT
ftr-328	1189	109	good	good	ADJ
ftr-328	1189	110	lawyering	lawyering	NOUN
ftr-328	1189	111	,	,	PUNCT
ftr-328	1189	112	and	and	CCONJ
ftr-328	1189	113	good	good	ADJ
ftr-328	1189	114	business	business	NOUN
ftr-328	1189	115	coincide.394	coincide.394	NOUN
ftr-328	1189	116	the	the	DET
ftr-328	1189	117	pragmatism	pragmatism	NOUN
ftr-328	1189	118	of	of	ADP
ftr-328	1189	119	these	these	DET
ftr-328	1189	120	men	man	NOUN
ftr-328	1189	121	led	lead	VERB
ftr-328	1189	122	them	they	PRON
ftr-328	1189	123	not	not	PART
ftr-328	1189	124	only	only	ADV
ftr-328	1189	125	to	to	PART
ftr-328	1189	126	prefer	prefer	VERB
ftr-328	1189	127	solving	solve	VERB
ftr-328	1189	128	particular	particular	ADJ
ftr-328	1189	129	problems	problem	NOUN
ftr-328	1189	130	to	to	ADP
ftr-328	1189	131	arguing	argue	VERB
ftr-328	1189	132	theoretically	theoretically	ADV
ftr-328	1189	133	,	,	PUNCT
ftr-328	1189	134	but	but	CCONJ
ftr-328	1189	135	also	also	ADV
ftr-328	1189	136	led	lead	VERB
ftr-328	1189	137	them	they	PRON
ftr-328	1189	138	to	to	PART
ftr-328	1189	139	collapse	collapse	VERB
ftr-328	1189	140	the	the	DET
ftr-328	1189	141	moral	moral	ADJ
ftr-328	1189	142	,	,	PUNCT
ftr-328	1189	143	technical	technical	ADJ
ftr-328	1189	144	,	,	PUNCT
ftr-328	1189	145	and	and	CCONJ
ftr-328	1189	146	business	business	NOUN
ftr-328	1189	147	aspects	aspect	NOUN
ftr-328	1189	148	of	of	ADP
ftr-328	1189	149	tax	tax	NOUN
ftr-328	1189	150	lawyering	lawyering	NOUN
ftr-328	1189	151	into	into	ADP
ftr-328	1189	152	what	what	PRON
ftr-328	1189	153	today	today	NOUN
ftr-328	1189	154	we	we	PRON
ftr-328	1189	155	might	might	AUX
ftr-328	1189	156	call	call	VERB
ftr-328	1189	157	a	a	DET
ftr-328	1189	158	“	"	PUNCT
ftr-328	1189	159	best	good	ADJ
ftr-328	1189	160	practices	practice	NOUN
ftr-328	1189	161	”	"	PUNCT
ftr-328	1189	162	approach	approach	NOUN
ftr-328	1189	163	.	.	PUNCT
ftr-328	1190	1	those	those	DET
ftr-328	1190	2	writers	writer	NOUN
ftr-328	1190	3	who	who	PRON
ftr-328	1190	4	argued	argue	VERB
ftr-328	1190	5	for	for	ADP
ftr-328	1190	6	a	a	DET
ftr-328	1190	7	special	special	ADJ
ftr-328	1190	8	duty	duty	NOUN
ftr-328	1190	9	for	for	ADP
ftr-328	1190	10	tax	tax	NOUN
ftr-328	1190	11	lawyers	lawyer	NOUN
ftr-328	1190	12	emphasized	emphasize	VERB
ftr-328	1190	13	the	the	DET
ftr-328	1190	14	self	self	NOUN
ftr-328	1190	15	-	-	PUNCT
ftr-328	1190	16	assessing	assess	VERB
ftr-328	1190	17	nature	nature	NOUN
ftr-328	1190	18	of	of	ADP
ftr-328	1190	19	the	the	DET
ftr-328	1190	20	system	system	NOUN
ftr-328	1190	21	and	and	CCONJ
ftr-328	1190	22	the	the	DET
ftr-328	1190	23	need	need	NOUN
ftr-328	1190	24	for	for	ADP
ftr-328	1190	25	strong	strong	ADJ
ftr-328	1190	26	moral	moral	ADJ
ftr-328	1190	27	principles	principle	NOUN
ftr-328	1190	28	among	among	ADP
ftr-328	1190	29	the	the	DET
ftr-328	1190	30	taxpayers	taxpayer	NOUN
ftr-328	1190	31	in	in	ADP
ftr-328	1190	32	the	the	DET
ftr-328	1190	33	context	context	NOUN
ftr-328	1190	34	of	of	ADP
ftr-328	1190	35	their	their	PRON
ftr-328	1190	36	duties	duty	NOUN
ftr-328	1190	37	as	as	ADP
ftr-328	1190	38	citizens	citizen	NOUN
ftr-328	1190	39	in	in	ADP
ftr-328	1190	40	a	a	DET
ftr-328	1190	41	democracy.395	democracy.395	PROPN
ftr-328	1190	42	professor	professor	NOUN
ftr-328	1190	43	maguire	maguire	NOUN
ftr-328	1190	44	mentioned	mention	VERB
ftr-328	1190	45	the	the	DET
ftr-328	1190	46	“	"	PUNCT
ftr-328	1190	47	high	high	ADJ
ftr-328	1190	48	degree	degree	NOUN
ftr-328	1190	49	of	of	ADP
ftr-328	1190	50	acquiescence	acquiescence	NOUN
ftr-328	1190	51	and	and	CCONJ
ftr-328	1190	52	cooperation	cooperation	NOUN
ftr-328	1190	53	”	"	PUNCT
ftr-328	1190	54	needed	need	VERB
ftr-328	1190	55	from	from	ADP
ftr-328	1190	56	both	both	DET
ftr-328	1190	57	taxpayer	taxpayer	NOUN
ftr-328	1190	58	and	and	CCONJ
ftr-328	1190	59	their	their	PRON
ftr-328	1190	60	experts.396	experts.396	ADJ
ftr-328	1190	61	norris	norris	PROPN
ftr-328	1190	62	darrell	darrell	PROPN
ftr-328	1190	63	phrased	phrase	VERB
ftr-328	1190	64	it	it	PRON
ftr-328	1190	65	as	as	ADP
ftr-328	1190	66	the	the	DET
ftr-328	1190	67	duty	duty	NOUN
ftr-328	1190	68	“	"	PUNCT
ftr-328	1190	69	to	to	PART
ftr-328	1190	70	help	help	VERB
ftr-328	1190	71	make	make	VERB
ftr-328	1190	72	our	our	PRON
ftr-328	1190	73	selfassessing	selfassesse	VERB
ftr-328	1190	74	income	income	NOUN
ftr-328	1190	75	tax	tax	NOUN
ftr-328	1190	76	system	system	NOUN
ftr-328	1190	77	work,”397	work,”397	NOUN
ftr-328	1190	78	which	which	PRON
ftr-328	1190	79	included	include	VERB
ftr-328	1190	80	,	,	PUNCT
ftr-328	1190	81	in	in	ADP
ftr-328	1190	82	his	his	PRON
ftr-328	1190	83	mind	mind	NOUN
ftr-328	1190	84	,	,	PUNCT
ftr-328	1190	85	making	make	VERB
ftr-328	1190	86	it	it	PRON
ftr-328	1190	87	work	work	VERB
ftr-328	1190	88	without	without	ADP
ftr-328	1190	89	requiring	require	VERB
ftr-328	1190	90	police	police	NOUN
ftr-328	1190	91	state	state	NOUN
ftr-328	1190	92	methods.398	methods.398	PROPN
ftr-328	1190	93	merle	merle	PROPN
ftr-328	1190	94	h.	h.	PROPN
ftr-328	1190	95	miller	miller	PROPN
ftr-328	1190	96	emphasized	emphasize	VERB
ftr-328	1190	97	that	that	SCONJ
ftr-328	1190	98	the	the	DET
ftr-328	1190	99	duty	duty	NOUN
ftr-328	1190	100	to	to	PART
ftr-328	1190	101	be	be	AUX
ftr-328	1190	102	honest	honest	ADJ
ftr-328	1190	103	and	and	CCONJ
ftr-328	1190	104	comply	comply	ADJ
ftr-328	1190	105	with	with	ADP
ftr-328	1190	106	the	the	DET
ftr-328	1190	107	democraticallyimplemented	democraticallyimplemente	VERB
ftr-328	1190	108	tax	tax	NOUN
ftr-328	1190	109	system	system	NOUN
ftr-328	1190	110	was	be	AUX
ftr-328	1190	111	especially	especially	ADV
ftr-328	1190	112	important	important	ADJ
ftr-328	1190	113	given	give	VERB
ftr-328	1190	114	the	the	DET
ftr-328	1190	115	cold	cold	PROPN
ftr-328	1190	116	war	war	PROPN
ftr-328	1190	117	’s	’s	PART
ftr-328	1190	118	demands.399	demands.399	NOUN
ftr-328	1190	119	professor	professor	NOUN
ftr-328	1190	120	hellerstein	hellerstein	PROPN
ftr-328	1190	121	argued	argue	VERB
ftr-328	1190	122	that	that	SCONJ
ftr-328	1190	123	a	a	DET
ftr-328	1190	124	citizen	citizen	NOUN
ftr-328	1190	125	“	"	PUNCT
ftr-328	1190	126	owes	owe	VERB
ftr-328	1190	127	his	his	PRON
ftr-328	1190	128	390	390	NUM
ftr-328	1190	129	.	.	PUNCT
ftr-328	1191	1	in	in	ADP
ftr-328	1191	2	the	the	DET
ftr-328	1191	3	early	early	ADJ
ftr-328	1191	4	1950s	1950s	NUM
ftr-328	1191	5	,	,	PUNCT
ftr-328	1191	6	a	a	DET
ftr-328	1191	7	string	string	NOUN
ftr-328	1191	8	of	of	ADP
ftr-328	1191	9	corruption	corruption	NOUN
ftr-328	1191	10	scandals	scandal	NOUN
ftr-328	1191	11	prompted	prompt	VERB
ftr-328	1191	12	congress	congress	PROPN
ftr-328	1191	13	to	to	PART
ftr-328	1191	14	investigate	investigate	VERB
ftr-328	1191	15	the	the	DET
ftr-328	1191	16	bir	bir	NOUN
ftr-328	1191	17	,	,	PUNCT
ftr-328	1191	18	where	where	SCONJ
ftr-328	1191	19	it	it	PRON
ftr-328	1191	20	discovered	discover	VERB
ftr-328	1191	21	the	the	DET
ftr-328	1191	22	consequences	consequence	NOUN
ftr-328	1191	23	of	of	ADP
ftr-328	1191	24	political	political	ADJ
ftr-328	1191	25	patronage	patronage	NOUN
ftr-328	1191	26	and	and	CCONJ
ftr-328	1191	27	substantial	substantial	ADJ
ftr-328	1191	28	corruption	corruption	NOUN
ftr-328	1191	29	.	.	PUNCT
ftr-328	1192	1	more	more	ADJ
ftr-328	1192	2	than	than	ADP
ftr-328	1192	3	200	200	NUM
ftr-328	1192	4	then	then	ADV
ftr-328	1192	5	-	-	PUNCT
ftr-328	1192	6	current	current	ADJ
ftr-328	1192	7	and	and	CCONJ
ftr-328	1192	8	former	former	ADJ
ftr-328	1192	9	tax	tax	NOUN
ftr-328	1192	10	officials	official	NOUN
ftr-328	1192	11	resigned	resign	VERB
ftr-328	1192	12	,	,	PUNCT
ftr-328	1192	13	were	be	AUX
ftr-328	1192	14	removed	remove	VERB
ftr-328	1192	15	,	,	PUNCT
ftr-328	1192	16	and/or	and/or	CCONJ
ftr-328	1192	17	were	be	AUX
ftr-328	1192	18	indicted	indict	VERB
ftr-328	1192	19	.	.	PUNCT
ftr-328	1193	1	in	in	ADP
ftr-328	1193	2	1952	1952	NUM
ftr-328	1193	3	,	,	PUNCT
ftr-328	1193	4	truman	truman	PROPN
ftr-328	1193	5	released	release	VERB
ftr-328	1193	6	a	a	DET
ftr-328	1193	7	plan	plan	NOUN
ftr-328	1193	8	for	for	SCONJ
ftr-328	1193	9	reorganized	reorganize	VERB
ftr-328	1193	10	the	the	DET
ftr-328	1193	11	bir	bir	NOUN
ftr-328	1193	12	,	,	PUNCT
ftr-328	1193	13	and	and	CCONJ
ftr-328	1193	14	the	the	DET
ftr-328	1193	15	reorganization	reorganization	NOUN
ftr-328	1193	16	carried	carry	VERB
ftr-328	1193	17	over	over	ADP
ftr-328	1193	18	into	into	ADP
ftr-328	1193	19	the	the	DET
ftr-328	1193	20	eisenhower	eisenhower	PROPN
ftr-328	1193	21	administration	administration	PROPN
ftr-328	1193	22	.	.	PUNCT
ftr-328	1194	1	thorndike	thorndike	PROPN
ftr-328	1194	2	,	,	PUNCT
ftr-328	1194	3	reforming	reform	VERB
ftr-328	1194	4	,	,	PUNCT
ftr-328	1194	5	supra	supra	ADJ
ftr-328	1194	6	note	note	NOUN
ftr-328	1194	7	6	6	NUM
ftr-328	1194	8	,	,	PUNCT
ftr-328	1194	9	at	at	ADP
ftr-328	1194	10	755–59	755–59	NUM
ftr-328	1194	11	,	,	PUNCT
ftr-328	1194	12	761–64	761–64	NUM
ftr-328	1194	13	.	.	PROPN
ftr-328	1194	14	391	391	NUM
ftr-328	1194	15	.	.	PUNCT
ftr-328	1195	1	see	see	VERB
ftr-328	1195	2	supra	supra	PROPN
ftr-328	1195	3	text	text	NOUN
ftr-328	1195	4	at	at	ADP
ftr-328	1195	5	notes	note	NOUN
ftr-328	1195	6	47–56	47–56	NUM
ftr-328	1195	7	.	.	PUNCT
ftr-328	1196	1	392	392	NUM
ftr-328	1196	2	.	.	PUNCT
ftr-328	1197	1	see	see	VERB
ftr-328	1197	2	supra	supra	PROPN
ftr-328	1197	3	text	text	NOUN
ftr-328	1197	4	at	at	ADP
ftr-328	1197	5	notes	note	NOUN
ftr-328	1197	6	93	93	NUM
ftr-328	1197	7	,	,	PUNCT
ftr-328	1197	8	129	129	NUM
ftr-328	1197	9	,	,	PUNCT
ftr-328	1197	10	137	137	NUM
ftr-328	1197	11	,	,	PUNCT
ftr-328	1197	12	303	303	NUM
ftr-328	1197	13	,	,	PUNCT
ftr-328	1197	14	336	336	NUM
ftr-328	1197	15	,	,	PUNCT
ftr-328	1197	16	339	339	NUM
ftr-328	1197	17	.	.	NUM
ftr-328	1197	18	393	393	NUM
ftr-328	1197	19	.	.	PUNCT
ftr-328	1198	1	see	see	VERB
ftr-328	1198	2	supra	supra	PROPN
ftr-328	1198	3	part	part	NOUN
ftr-328	1198	4	ii.d	ii.d	PRON
ftr-328	1198	5	.	.	PUNCT
ftr-328	1199	1	394	394	NUM
ftr-328	1199	2	.	.	PUNCT
ftr-328	1200	1	see	see	VERB
ftr-328	1200	2	supra	supra	PROPN
ftr-328	1200	3	text	text	NOUN
ftr-328	1200	4	at	at	ADP
ftr-328	1200	5	notes	note	NOUN
ftr-328	1200	6	303	303	NUM
ftr-328	1200	7	,	,	PUNCT
ftr-328	1200	8	323	323	NUM
ftr-328	1200	9	.	.	X
ftr-328	1201	1	395	395	NUM
ftr-328	1201	2	.	.	PUNCT
ftr-328	1201	3	see	see	VERB
ftr-328	1201	4	supra	supra	PROPN
ftr-328	1201	5	text	text	NOUN
ftr-328	1201	6	at	at	ADP
ftr-328	1201	7	notes	note	NOUN
ftr-328	1201	8	90	90	NUM
ftr-328	1201	9	,	,	PUNCT
ftr-328	1201	10	117	117	NUM
ftr-328	1201	11	,	,	PUNCT
ftr-328	1201	12	124	124	NUM
ftr-328	1201	13	,	,	PUNCT
ftr-328	1201	14	125	125	NUM
ftr-328	1201	15	.	.	NOUN
ftr-328	1201	16	396	396	NUM
ftr-328	1201	17	.	.	PUNCT
ftr-328	1202	1	maguire	maguire	PROPN
ftr-328	1202	2	,	,	PUNCT
ftr-328	1202	3	conscience	conscience	NOUN
ftr-328	1202	4	and	and	CCONJ
ftr-328	1202	5	propriety	propriety	NOUN
ftr-328	1202	6	,	,	PUNCT
ftr-328	1202	7	supra	supra	PROPN
ftr-328	1202	8	note	note	NOUN
ftr-328	1202	9	24	24	NUM
ftr-328	1202	10	,	,	PUNCT
ftr-328	1202	11	at	at	ADP
ftr-328	1202	12	45	45	NUM
ftr-328	1202	13	.	.	NOUN
ftr-328	1202	14	397	397	NUM
ftr-328	1202	15	.	.	PUNCT
ftr-328	1203	1	darrell	darrell	PROPN
ftr-328	1203	2	,	,	PUNCT
ftr-328	1203	3	propriety	propriety	NOUN
ftr-328	1203	4	in	in	ADP
ftr-328	1203	5	tax	tax	NOUN
ftr-328	1203	6	practice	practice	NOUN
ftr-328	1203	7	,	,	PUNCT
ftr-328	1203	8	supra	supra	PROPN
ftr-328	1203	9	note	note	PROPN
ftr-328	1203	10	82	82	NUM
ftr-328	1203	11	,	,	PUNCT
ftr-328	1203	12	at	at	ADP
ftr-328	1203	13	2	2	NUM
ftr-328	1203	14	.	.	NUM
ftr-328	1203	15	398	398	NUM
ftr-328	1203	16	.	.	PUNCT
ftr-328	1204	1	i	i	PRON
ftr-328	1204	2	d.	d.	PROPN
ftr-328	1204	3	at	at	ADP
ftr-328	1204	4	23	23	NUM
ftr-328	1204	5	.	.	PUNCT
ftr-328	1205	1	399	399	NUM
ftr-328	1205	2	.	.	PUNCT
ftr-328	1206	1	miller	miller	PROPN
ftr-328	1206	2	,	,	PUNCT
ftr-328	1206	3	morality	morality	NOUN
ftr-328	1206	4	,	,	PUNCT
ftr-328	1206	5	supra	supra	ADJ
ftr-328	1206	6	note	note	NOUN
ftr-328	1206	7	20	20	NUM
ftr-328	1206	8	,	,	PUNCT
ftr-328	1206	9	at	at	ADP
ftr-328	1206	10	1083	1083	NUM
ftr-328	1206	11	.	.	PUNCT
ftr-328	1206	12	2012	2012	NUM
ftr-328	1206	13	]	]	PUNCT
ftr-328	1206	14	legal	legal	ADJ
ftr-328	1206	15	ethics	ethic	NOUN
ftr-328	1206	16	and	and	CCONJ
ftr-328	1206	17	federal	federal	ADJ
ftr-328	1206	18	taxes	taxis	NOUN
ftr-328	1206	19	51	51	NUM
ftr-328	1206	20	government	government	NOUN
ftr-328	1206	21	and	and	CCONJ
ftr-328	1206	22	his	his	PRON
ftr-328	1206	23	neighbors	neighbor	NOUN
ftr-328	1206	24	”	"	PUNCT
ftr-328	1206	25	his	his	PRON
ftr-328	1206	26	share	share	NOUN
ftr-328	1206	27	of	of	ADP
ftr-328	1206	28	taxes	taxis	NOUN
ftr-328	1206	29	,	,	PUNCT
ftr-328	1206	30	and	and	CCONJ
ftr-328	1206	31	that	that	SCONJ
ftr-328	1206	32	this	this	DET
ftr-328	1206	33	recognition	recognition	NOUN
ftr-328	1206	34	was	be	AUX
ftr-328	1206	35	necessary	necessary	ADJ
ftr-328	1206	36	to	to	ADP
ftr-328	1206	37	avoiding	avoid	VERB
ftr-328	1206	38	moral	moral	ADJ
ftr-328	1206	39	chaos	chaos	NOUN
ftr-328	1206	40	in	in	ADP
ftr-328	1206	41	the	the	DET
ftr-328	1206	42	tax	tax	NOUN
ftr-328	1206	43	system.400	system.400	NOUN
ftr-328	1206	44	in	in	ADP
ftr-328	1206	45	addition	addition	NOUN
ftr-328	1206	46	to	to	ADP
ftr-328	1206	47	the	the	DET
ftr-328	1206	48	claims	claim	NOUN
ftr-328	1206	49	about	about	ADP
ftr-328	1206	50	a	a	DET
ftr-328	1206	51	general	general	ADJ
ftr-328	1206	52	special	special	ADJ
ftr-328	1206	53	duty	duty	NOUN
ftr-328	1206	54	,	,	PUNCT
ftr-328	1206	55	there	there	PRON
ftr-328	1206	56	were	be	VERB
ftr-328	1206	57	claims	claim	NOUN
ftr-328	1206	58	about	about	ADP
ftr-328	1206	59	specific	specific	ADJ
ftr-328	1206	60	duties	duty	NOUN
ftr-328	1206	61	tax	tax	NOUN
ftr-328	1206	62	lawyers	lawyer	NOUN
ftr-328	1206	63	owed	owe	VERB
ftr-328	1206	64	.	.	PUNCT
ftr-328	1207	1	one	one	NUM
ftr-328	1207	2	commonly	commonly	ADV
ftr-328	1207	3	cited	cite	VERB
ftr-328	1207	4	duty	duty	NOUN
ftr-328	1207	5	was	be	AUX
ftr-328	1207	6	becoming	becoming	AUX
ftr-328	1207	7	involved	involve	VERB
ftr-328	1207	8	in	in	ADP
ftr-328	1207	9	improving	improve	VERB
ftr-328	1207	10	the	the	DET
ftr-328	1207	11	tax	tax	NOUN
ftr-328	1207	12	law	law	NOUN
ftr-328	1207	13	and	and	CCONJ
ftr-328	1207	14	its	its	PRON
ftr-328	1207	15	administration	administration	NOUN
ftr-328	1207	16	.	.	PUNCT
ftr-328	1208	1	norris	norris	PROPN
ftr-328	1208	2	darrell	darrell	PROPN
ftr-328	1208	3	and	and	CCONJ
ftr-328	1208	4	randolph	randolph	PROPN
ftr-328	1208	5	e.	e.	PROPN
ftr-328	1208	6	paul	paul	PROPN
ftr-328	1208	7	both	both	PRON
ftr-328	1208	8	argued	argue	VERB
ftr-328	1208	9	that	that	SCONJ
ftr-328	1208	10	the	the	DET
ftr-328	1208	11	tax	tax	NOUN
ftr-328	1208	12	lawyer	lawyer	NOUN
ftr-328	1208	13	should	should	AUX
ftr-328	1208	14	be	be	AUX
ftr-328	1208	15	willing	willing	ADJ
ftr-328	1208	16	to	to	PART
ftr-328	1208	17	improve	improve	VERB
ftr-328	1208	18	the	the	DET
ftr-328	1208	19	system	system	NOUN
ftr-328	1208	20	,	,	PUNCT
ftr-328	1208	21	even	even	ADV
ftr-328	1208	22	if	if	SCONJ
ftr-328	1208	23	it	it	PRON
ftr-328	1208	24	meant	mean	VERB
ftr-328	1208	25	taking	take	VERB
ftr-328	1208	26	positions	position	NOUN
ftr-328	1208	27	contrary	contrary	ADJ
ftr-328	1208	28	to	to	ADP
ftr-328	1208	29	the	the	DET
ftr-328	1208	30	positions	position	NOUN
ftr-328	1208	31	of	of	ADP
ftr-328	1208	32	his	his	PRON
ftr-328	1208	33	clients.401	clients.401	NOUN
ftr-328	1208	34	mark	mark	PROPN
ftr-328	1208	35	h.	h.	PROPN
ftr-328	1208	36	johnson	johnson	PROPN
ftr-328	1208	37	made	make	VERB
ftr-328	1208	38	a	a	DET
ftr-328	1208	39	related	related	ADJ
ftr-328	1208	40	but	but	CCONJ
ftr-328	1208	41	different	different	ADJ
ftr-328	1208	42	point	point	NOUN
ftr-328	1208	43	,	,	PUNCT
ftr-328	1208	44	which	which	PRON
ftr-328	1208	45	was	be	AUX
ftr-328	1208	46	that	that	SCONJ
ftr-328	1208	47	the	the	DET
ftr-328	1208	48	tax	tax	NOUN
ftr-328	1208	49	lawyer	lawyer	NOUN
ftr-328	1208	50	ought	ought	AUX
ftr-328	1208	51	not	not	PART
ftr-328	1208	52	to	to	PART
ftr-328	1208	53	work	work	VERB
ftr-328	1208	54	to	to	PART
ftr-328	1208	55	advance	advance	VERB
ftr-328	1208	56	his	his	PRON
ftr-328	1208	57	client	client	NOUN
ftr-328	1208	58	’s	’s	PART
ftr-328	1208	59	positions	position	NOUN
ftr-328	1208	60	through	through	ADP
ftr-328	1208	61	the	the	DET
ftr-328	1208	62	bar	bar	NOUN
ftr-328	1208	63	associations	association	NOUN
ftr-328	1208	64	but	but	CCONJ
ftr-328	1208	65	engage	engage	VERB
ftr-328	1208	66	only	only	ADV
ftr-328	1208	67	in	in	ADP
ftr-328	1208	68	“	"	PUNCT
ftr-328	1208	69	disinterested	disinterested	ADJ
ftr-328	1208	70	public	public	ADJ
ftr-328	1208	71	service	service	NOUN
ftr-328	1208	72	”	"	PUNCT
ftr-328	1208	73	there.402	there.402	PROPN
ftr-328	1208	74	a	a	DET
ftr-328	1208	75	second	second	ADJ
ftr-328	1208	76	commonly	commonly	ADV
ftr-328	1208	77	cited	cite	VERB
ftr-328	1208	78	duty	duty	NOUN
ftr-328	1208	79	was	be	AUX
ftr-328	1208	80	the	the	DET
ftr-328	1208	81	duty	duty	NOUN
ftr-328	1208	82	of	of	ADP
ftr-328	1208	83	tax	tax	NOUN
ftr-328	1208	84	lawyers	lawyer	NOUN
ftr-328	1208	85	to	to	PART
ftr-328	1208	86	educate	educate	VERB
ftr-328	1208	87	their	their	PRON
ftr-328	1208	88	clients	client	NOUN
ftr-328	1208	89	in	in	ADP
ftr-328	1208	90	an	an	DET
ftr-328	1208	91	effort	effort	NOUN
ftr-328	1208	92	to	to	PART
ftr-328	1208	93	improve	improve	VERB
ftr-328	1208	94	their	their	PRON
ftr-328	1208	95	tax	tax	NOUN
ftr-328	1208	96	morality	morality	NOUN
ftr-328	1208	97	.	.	PUNCT
ftr-328	1209	1	merle	merle	PROPN
ftr-328	1209	2	h.	h.	PROPN
ftr-328	1209	3	miller	miller	PROPN
ftr-328	1209	4	argued	argue	VERB
ftr-328	1209	5	that	that	SCONJ
ftr-328	1209	6	the	the	DET
ftr-328	1209	7	tax	tax	NOUN
ftr-328	1209	8	lawyer	lawyer	NOUN
ftr-328	1209	9	ought	ought	AUX
ftr-328	1209	10	to	to	PART
ftr-328	1209	11	increase	increase	VERB
ftr-328	1209	12	the	the	DET
ftr-328	1209	13	layman	layman	NOUN
ftr-328	1209	14	’s	’s	PART
ftr-328	1209	15	respect	respect	NOUN
ftr-328	1209	16	for	for	ADP
ftr-328	1209	17	the	the	DET
ftr-328	1209	18	system	system	NOUN
ftr-328	1209	19	and	and	CCONJ
ftr-328	1209	20	always	always	ADV
ftr-328	1209	21	be	be	AUX
ftr-328	1209	22	careful	careful	ADJ
ftr-328	1209	23	to	to	PART
ftr-328	1209	24	correct	correct	VERB
ftr-328	1209	25	his	his	PRON
ftr-328	1209	26	client	client	NOUN
ftr-328	1209	27	’s	’s	PART
ftr-328	1209	28	misconceptions.403	misconceptions.403	NOUN
ftr-328	1209	29	he	he	PRON
ftr-328	1209	30	believed	believe	VERB
ftr-328	1209	31	the	the	DET
ftr-328	1209	32	tax	tax	NOUN
ftr-328	1209	33	lawyer	lawyer	NOUN
ftr-328	1209	34	ought	ought	AUX
ftr-328	1209	35	to	to	PART
ftr-328	1209	36	increase	increase	VERB
ftr-328	1209	37	the	the	DET
ftr-328	1209	38	client	client	NOUN
ftr-328	1209	39	’s	’s	PART
ftr-328	1209	40	respect	respect	NOUN
ftr-328	1209	41	for	for	ADP
ftr-328	1209	42	the	the	DET
ftr-328	1209	43	system	system	NOUN
ftr-328	1209	44	and	and	CCONJ
ftr-328	1209	45	appreciation	appreciation	NOUN
ftr-328	1209	46	of	of	ADP
ftr-328	1209	47	honestly	honestly	ADV
ftr-328	1209	48	complying.404	complying.404	PROPN
ftr-328	1209	49	professor	professor	NOUN
ftr-328	1209	50	hellerstein	hellerstein	NOUN
ftr-328	1209	51	argued	argue	VERB
ftr-328	1209	52	the	the	DET
ftr-328	1209	53	tax	tax	NOUN
ftr-328	1209	54	lawyers	lawyer	NOUN
ftr-328	1209	55	’	'	PUNCT
ftr-328	1209	56	duty	duty	NOUN
ftr-328	1209	57	to	to	PART
ftr-328	1209	58	improve	improve	VERB
ftr-328	1209	59	tax	tax	NOUN
ftr-328	1209	60	morality	morality	NOUN
ftr-328	1209	61	extended	extend	VERB
ftr-328	1209	62	beyond	beyond	ADP
ftr-328	1209	63	his	his	PRON
ftr-328	1209	64	clients	client	NOUN
ftr-328	1209	65	and	and	CCONJ
ftr-328	1209	66	to	to	ADP
ftr-328	1209	67	the	the	DET
ftr-328	1209	68	community	community	NOUN
ftr-328	1209	69	at	at	ADP
ftr-328	1209	70	large.405	large.405	PRON
ftr-328	1209	71	the	the	DET
ftr-328	1209	72	duty	duty	NOUN
ftr-328	1209	73	of	of	ADP
ftr-328	1209	74	a	a	DET
ftr-328	1209	75	tax	tax	NOUN
ftr-328	1209	76	lawyer	lawyer	NOUN
ftr-328	1209	77	as	as	ADP
ftr-328	1209	78	a	a	DET
ftr-328	1209	79	tax	tax	NOUN
ftr-328	1209	80	ethics	ethic	NOUN
ftr-328	1209	81	educator	educator	NOUN
ftr-328	1209	82	(	(	PUNCT
ftr-328	1209	83	at	at	ADP
ftr-328	1209	84	least	least	ADJ
ftr-328	1209	85	for	for	ADP
ftr-328	1209	86	his	his	PRON
ftr-328	1209	87	clients	client	NOUN
ftr-328	1209	88	)	)	PUNCT
ftr-328	1209	89	had	have	VERB
ftr-328	1209	90	wide	wide	ADJ
ftr-328	1209	91	support	support	NOUN
ftr-328	1209	92	among	among	ADP
ftr-328	1209	93	the	the	DET
ftr-328	1209	94	writers	writer	NOUN
ftr-328	1209	95	in	in	ADP
ftr-328	1209	96	the	the	DET
ftr-328	1209	97	period.406	period.406	ADJ
ftr-328	1209	98	one	one	NUM
ftr-328	1209	99	wonders	wonder	VERB
ftr-328	1209	100	what	what	PRON
ftr-328	1209	101	today	today	NOUN
ftr-328	1209	102	’s	’s	PART
ftr-328	1209	103	tax	tax	NOUN
ftr-328	1209	104	lawyers	lawyer	NOUN
ftr-328	1209	105	would	would	AUX
ftr-328	1209	106	think	think	VERB
ftr-328	1209	107	of	of	ADP
ftr-328	1209	108	such	such	DET
ftr-328	1209	109	a	a	DET
ftr-328	1209	110	duty	duty	NOUN
ftr-328	1209	111	.	.	PUNCT
ftr-328	1210	1	perhaps	perhaps	ADV
ftr-328	1210	2	the	the	DET
ftr-328	1210	3	debate	debate	NOUN
ftr-328	1210	4	over	over	ADP
ftr-328	1210	5	whether	whether	SCONJ
ftr-328	1210	6	or	or	CCONJ
ftr-328	1210	7	not	not	PART
ftr-328	1210	8	tax	tax	NOUN
ftr-328	1210	9	lawyers	lawyer	NOUN
ftr-328	1210	10	had	have	AUX
ftr-328	1210	11	a	a	DET
ftr-328	1210	12	special	special	ADJ
ftr-328	1210	13	duty	duty	NOUN
ftr-328	1210	14	to	to	ADP
ftr-328	1210	15	the	the	DET
ftr-328	1210	16	tax	tax	NOUN
ftr-328	1210	17	system	system	NOUN
ftr-328	1210	18	can	can	AUX
ftr-328	1210	19	be	be	AUX
ftr-328	1210	20	understood	understand	VERB
ftr-328	1210	21	,	,	PUNCT
ftr-328	1210	22	in	in	ADP
ftr-328	1210	23	part	part	NOUN
ftr-328	1210	24	,	,	PUNCT
ftr-328	1210	25	as	as	ADP
ftr-328	1210	26	an	an	DET
ftr-328	1210	27	effort	effort	NOUN
ftr-328	1210	28	to	to	PART
ftr-328	1210	29	identify	identify	VERB
ftr-328	1210	30	the	the	DET
ftr-328	1210	31	benefits	benefit	NOUN
ftr-328	1210	32	tax	tax	NOUN
ftr-328	1210	33	lawyers	lawyer	NOUN
ftr-328	1210	34	provided	provide	VERB
ftr-328	1210	35	to	to	ADP
ftr-328	1210	36	the	the	DET
ftr-328	1210	37	tax	tax	NOUN
ftr-328	1210	38	system	system	NOUN
ftr-328	1210	39	.	.	PUNCT
ftr-328	1211	1	in	in	ADP
ftr-328	1211	2	some	some	DET
ftr-328	1211	3	part	part	NOUN
ftr-328	1211	4	,	,	PUNCT
ftr-328	1211	5	the	the	DET
ftr-328	1211	6	different	different	ADJ
ftr-328	1211	7	characterizations	characterization	NOUN
ftr-328	1211	8	of	of	ADP
ftr-328	1211	9	the	the	DET
ftr-328	1211	10	benefits	benefit	NOUN
ftr-328	1211	11	tax	tax	NOUN
ftr-328	1211	12	lawyers	lawyer	NOUN
ftr-328	1211	13	provided	provide	VERB
ftr-328	1211	14	seem	seem	VERB
ftr-328	1211	15	to	to	PART
ftr-328	1211	16	reflect	reflect	VERB
ftr-328	1211	17	whether	whether	SCONJ
ftr-328	1211	18	the	the	DET
ftr-328	1211	19	writer	writer	NOUN
ftr-328	1211	20	was	be	AUX
ftr-328	1211	21	focused	focus	VERB
ftr-328	1211	22	on	on	ADP
ftr-328	1211	23	the	the	DET
ftr-328	1211	24	tax	tax	NOUN
ftr-328	1211	25	lawyer	lawyer	NOUN
ftr-328	1211	26	as	as	ADP
ftr-328	1211	27	a	a	DET
ftr-328	1211	28	litigator	litigator	NOUN
ftr-328	1211	29	or	or	CCONJ
ftr-328	1211	30	focused	focus	VERB
ftr-328	1211	31	on	on	ADP
ftr-328	1211	32	the	the	DET
ftr-328	1211	33	tax	tax	NOUN
ftr-328	1211	34	lawyer	lawyer	NOUN
ftr-328	1211	35	as	as	ADP
ftr-328	1211	36	an	an	DET
ftr-328	1211	37	advisor	advisor	NOUN
ftr-328	1211	38	.	.	PUNCT
ftr-328	1212	1	those	those	PRON
ftr-328	1212	2	who	who	PRON
ftr-328	1212	3	focused	focus	VERB
ftr-328	1212	4	on	on	ADP
ftr-328	1212	5	litigation	litigation	NOUN
ftr-328	1212	6	emphasized	emphasize	VERB
ftr-328	1212	7	the	the	DET
ftr-328	1212	8	benefits	benefit	NOUN
ftr-328	1212	9	lawyers	lawyer	NOUN
ftr-328	1212	10	provide	provide	VERB
ftr-328	1212	11	through	through	ADP
ftr-328	1212	12	the	the	DET
ftr-328	1212	13	adversarial	adversarial	ADJ
ftr-328	1212	14	system	system	NOUN
ftr-328	1212	15	.	.	PUNCT
ftr-328	1213	1	mark	mark	PROPN
ftr-328	1213	2	h.	h.	PROPN
ftr-328	1213	3	johnson	johnson	PROPN
ftr-328	1213	4	attributed	attribute	VERB
ftr-328	1213	5	the	the	DET
ftr-328	1213	6	coherence	coherence	NOUN
ftr-328	1213	7	,	,	PUNCT
ftr-328	1213	8	uniformity	uniformity	NOUN
ftr-328	1213	9	,	,	PUNCT
ftr-328	1213	10	and	and	CCONJ
ftr-328	1213	11	equitable	equitable	ADJ
ftr-328	1213	12	nature	nature	NOUN
ftr-328	1213	13	of	of	ADP
ftr-328	1213	14	the	the	DET
ftr-328	1213	15	tax	tax	NOUN
ftr-328	1213	16	law	law	NOUN
ftr-328	1213	17	to	to	ADP
ftr-328	1213	18	tax	tax	NOUN
ftr-328	1213	19	lawyers	lawyer	NOUN
ftr-328	1213	20	functioning	function	VERB
ftr-328	1213	21	as	as	ADP
ftr-328	1213	22	adversaries	adversary	NOUN
ftr-328	1213	23	with	with	ADP
ftr-328	1213	24	the	the	DET
ftr-328	1213	25	government	government	NOUN
ftr-328	1213	26	on	on	ADP
ftr-328	1213	27	behalf	behalf	NOUN
ftr-328	1213	28	of	of	ADP
ftr-328	1213	29	their	their	PRON
ftr-328	1213	30	clients.407	clients.407	NOUN
ftr-328	1213	31	he	he	PRON
ftr-328	1213	32	thought	think	VERB
ftr-328	1213	33	that	that	SCONJ
ftr-328	1213	34	a	a	DET
ftr-328	1213	35	client	client	NOUN
ftr-328	1213	36	knowing	know	VERB
ftr-328	1213	37	“	"	PUNCT
ftr-328	1213	38	his	his	PRON
ftr-328	1213	39	advisor	advisor	NOUN
ftr-328	1213	40	is	be	AUX
ftr-328	1213	41	in	in	ADP
ftr-328	1213	42	his	his	PRON
ftr-328	1213	43	own	own	ADJ
ftr-328	1213	44	corner	corner	NOUN
ftr-328	1213	45	,	,	PUNCT
ftr-328	1213	46	and	and	CCONJ
ftr-328	1213	47	is	be	AUX
ftr-328	1213	48	not	not	PART
ftr-328	1213	49	in	in	ADP
ftr-328	1213	50	the	the	DET
ftr-328	1213	51	middle	middle	NOUN
ftr-328	1213	52	of	of	ADP
ftr-328	1213	53	the	the	DET
ftr-328	1213	54	ring	ring	NOUN
ftr-328	1213	55	as	as	ADP
ftr-328	1213	56	a	a	DET
ftr-328	1213	57	referee	referee	NOUN
ftr-328	1213	58	”	"	PUNCT
ftr-328	1213	59	increased	increase	VERB
ftr-328	1213	60	the	the	DET
ftr-328	1213	61	client	client	NOUN
ftr-328	1213	62	’s	’s	PART
ftr-328	1213	63	support	support	NOUN
ftr-328	1213	64	for	for	ADP
ftr-328	1213	65	the	the	DET
ftr-328	1213	66	tax	tax	NOUN
ftr-328	1213	67	system	system	NOUN
ftr-328	1213	68	and	and	CCONJ
ftr-328	1213	69	,	,	PUNCT
ftr-328	1213	70	as	as	ADP
ftr-328	1213	71	a	a	DET
ftr-328	1213	72	result	result	NOUN
ftr-328	1213	73	,	,	PUNCT
ftr-328	1213	74	reduced	reduce	VERB
ftr-328	1213	75	the	the	DET
ftr-328	1213	76	temptation	temptation	NOUN
ftr-328	1213	77	of	of	ADP
ftr-328	1213	78	clients	client	NOUN
ftr-328	1213	79	to	to	ADP
ftr-328	1213	80	400	400	NUM
ftr-328	1213	81	.	.	PUNCT
ftr-328	1214	1	see	see	VERB
ftr-328	1214	2	supra	supra	ADJ
ftr-328	1214	3	text	text	NOUN
ftr-328	1214	4	at	at	ADP
ftr-328	1214	5	notes	note	NOUN
ftr-328	1214	6	89–95	89–95	NUM
ftr-328	1214	7	.	.	PUNCT
ftr-328	1215	1	401	401	NUM
ftr-328	1215	2	.	.	PUNCT
ftr-328	1216	1	bittker	bittker	PROPN
ftr-328	1216	2	,	,	PUNCT
ftr-328	1216	3	professional	professional	ADJ
ftr-328	1216	4	responsibility	responsibility	NOUN
ftr-328	1216	5	,	,	PUNCT
ftr-328	1216	6	supra	supra	PROPN
ftr-328	1216	7	note	note	PROPN
ftr-328	1216	8	23	23	NUM
ftr-328	1216	9	,	,	PUNCT
ftr-328	1216	10	at	at	ADP
ftr-328	1216	11	102–03	102–03	NOUN
ftr-328	1216	12	(	(	PUNCT
ftr-328	1216	13	statements	statement	NOUN
ftr-328	1216	14	by	by	ADP
ftr-328	1216	15	norris	norris	PROPN
ftr-328	1216	16	darrell	darrell	PROPN
ftr-328	1216	17	)	)	PUNCT
ftr-328	1216	18	;	;	PUNCT
ftr-328	1216	19	paul	paul	PROPN
ftr-328	1216	20	,	,	PUNCT
ftr-328	1216	21	tax	tax	NOUN
ftr-328	1216	22	adviser	adviser	NOUN
ftr-328	1216	23	,	,	PUNCT
ftr-328	1216	24	supra	supra	PROPN
ftr-328	1216	25	note	note	NOUN
ftr-328	1216	26	4	4	NUM
ftr-328	1216	27	,	,	PUNCT
ftr-328	1216	28	at	at	ADP
ftr-328	1216	29	434	434	NUM
ftr-328	1216	30	.	.	PUNCT
ftr-328	1216	31	402	402	NUM
ftr-328	1216	32	.	.	PUNCT
ftr-328	1217	1	johnson	johnson	PROPN
ftr-328	1217	2	,	,	PUNCT
ftr-328	1217	3	theory	theory	NOUN
ftr-328	1217	4	,	,	PUNCT
ftr-328	1217	5	supra	supra	PROPN
ftr-328	1217	6	note	note	PROPN
ftr-328	1217	7	86	86	NUM
ftr-328	1217	8	,	,	PUNCT
ftr-328	1217	9	at	at	ADP
ftr-328	1217	10	36	36	NUM
ftr-328	1217	11	.	.	PUNCT
ftr-328	1218	1	403	403	NUM
ftr-328	1218	2	.	.	PUNCT
ftr-328	1219	1	miller	miller	PROPN
ftr-328	1219	2	,	,	PUNCT
ftr-328	1219	3	morality	morality	NOUN
ftr-328	1219	4	,	,	PUNCT
ftr-328	1219	5	supra	supra	ADJ
ftr-328	1219	6	note	note	NOUN
ftr-328	1219	7	20	20	NUM
ftr-328	1219	8	,	,	PUNCT
ftr-328	1219	9	at	at	ADP
ftr-328	1219	10	1083	1083	NUM
ftr-328	1219	11	.	.	PUNCT
ftr-328	1220	1	404	404	NUM
ftr-328	1220	2	.	.	PUNCT
ftr-328	1221	1	i	i	PRON
ftr-328	1221	2	d.	d.	PROPN
ftr-328	1221	3	405	405	NUM
ftr-328	1221	4	.	.	PUNCT
ftr-328	1222	1	cahn	cahn	PROPN
ftr-328	1222	2	et	et	PROPN
ftr-328	1222	3	al	al	PROPN
ftr-328	1222	4	.	.	PROPN
ftr-328	1222	5	,	,	PUNCT
ftr-328	1222	6	successful	successful	ADJ
ftr-328	1222	7	tax	tax	NOUN
ftr-328	1222	8	lawyer	lawyer	NOUN
ftr-328	1222	9	,	,	PUNCT
ftr-328	1222	10	supra	supra	PROPN
ftr-328	1222	11	note	note	PROPN
ftr-328	1222	12	26	26	NUM
ftr-328	1222	13	,	,	PUNCT
ftr-328	1222	14	at	at	ADP
ftr-328	1222	15	14	14	NUM
ftr-328	1222	16	.	.	PUNCT
ftr-328	1222	17	406	406	NUM
ftr-328	1222	18	.	.	PUNCT
ftr-328	1223	1	see	see	VERB
ftr-328	1223	2	supra	supra	PROPN
ftr-328	1223	3	text	text	NOUN
ftr-328	1223	4	at	at	ADP
ftr-328	1223	5	notes	note	NOUN
ftr-328	1223	6	121	121	NUM
ftr-328	1223	7	,	,	PUNCT
ftr-328	1223	8	137	137	NUM
ftr-328	1223	9	,	,	PUNCT
ftr-328	1223	10	148–51	148–51	NUM
ftr-328	1223	11	.	.	PUNCT
ftr-328	1224	1	407	407	NUM
ftr-328	1224	2	.	.	PUNCT
ftr-328	1225	1	johnson	johnson	PROPN
ftr-328	1225	2	,	,	PUNCT
ftr-328	1225	3	theory	theory	NOUN
ftr-328	1225	4	,	,	PUNCT
ftr-328	1225	5	supra	supra	PROPN
ftr-328	1225	6	note	note	PROPN
ftr-328	1225	7	86	86	NUM
ftr-328	1225	8	,	,	PUNCT
ftr-328	1225	9	at	at	ADP
ftr-328	1225	10	27	27	NUM
ftr-328	1225	11	,	,	PUNCT
ftr-328	1225	12	35	35	NUM
ftr-328	1225	13	.	.	NUM
ftr-328	1225	14	52	52	NUM
ftr-328	1225	15	florida	florida	PROPN
ftr-328	1225	16	tax	tax	NOUN
ftr-328	1225	17	review	review	NOUN
ftr-328	1226	1	[	[	X
ftr-328	1226	2	vol	vol	NOUN
ftr-328	1226	3	.	.	PUNCT
ftr-328	1227	1	12:1	12:1	NUM
ftr-328	1227	2	engage	engage	VERB
ftr-328	1227	3	in	in	ADP
ftr-328	1227	4	wholesale	wholesale	ADJ
ftr-328	1227	5	tax	tax	NOUN
ftr-328	1227	6	evasion.408	evasion.408	NOUN
ftr-328	1227	7	professor	professor	NOUN
ftr-328	1227	8	barnes	barne	NOUN
ftr-328	1227	9	also	also	ADV
ftr-328	1227	10	argued	argue	VERB
ftr-328	1227	11	that	that	SCONJ
ftr-328	1227	12	the	the	DET
ftr-328	1227	13	tax	tax	NOUN
ftr-328	1227	14	lawyer	lawyer	NOUN
ftr-328	1227	15	,	,	PUNCT
ftr-328	1227	16	simply	simply	ADV
ftr-328	1227	17	by	by	ADP
ftr-328	1227	18	lawyering	lawyere	VERB
ftr-328	1227	19	,	,	PUNCT
ftr-328	1227	20	makes	make	VERB
ftr-328	1227	21	the	the	DET
ftr-328	1227	22	tax	tax	NOUN
ftr-328	1227	23	system	system	NOUN
ftr-328	1227	24	more	more	ADV
ftr-328	1227	25	effective.409	effective.409	VERB
ftr-328	1227	26	those	those	PRON
ftr-328	1227	27	who	who	PRON
ftr-328	1227	28	argued	argue	VERB
ftr-328	1227	29	for	for	ADP
ftr-328	1227	30	a	a	DET
ftr-328	1227	31	special	special	ADJ
ftr-328	1227	32	duty	duty	NOUN
ftr-328	1227	33	on	on	ADP
ftr-328	1227	34	tax	tax	NOUN
ftr-328	1227	35	lawyers	lawyer	NOUN
ftr-328	1227	36	were	be	AUX
ftr-328	1227	37	less	less	ADV
ftr-328	1227	38	focused	focused	ADJ
ftr-328	1227	39	on	on	ADP
ftr-328	1227	40	lawyers	lawyer	NOUN
ftr-328	1227	41	as	as	ADP
ftr-328	1227	42	adversaries	adversary	NOUN
ftr-328	1227	43	and	and	CCONJ
ftr-328	1227	44	more	more	ADV
ftr-328	1227	45	focused	focused	ADJ
ftr-328	1227	46	on	on	ADP
ftr-328	1227	47	lawyers	lawyer	NOUN
ftr-328	1227	48	as	as	ADP
ftr-328	1227	49	advisors	advisor	NOUN
ftr-328	1227	50	.	.	PUNCT
ftr-328	1228	1	for	for	ADP
ftr-328	1228	2	example	example	NOUN
ftr-328	1228	3	,	,	PUNCT
ftr-328	1228	4	professor	professor	NOUN
ftr-328	1228	5	hellerstein	hellerstein	NOUN
ftr-328	1228	6	focused	focus	VERB
ftr-328	1228	7	on	on	ADP
ftr-328	1228	8	advising	advise	VERB
ftr-328	1228	9	clients	client	NOUN
ftr-328	1228	10	about	about	ADP
ftr-328	1228	11	deductions	deduction	NOUN
ftr-328	1228	12	and	and	CCONJ
ftr-328	1228	13	preparing	prepare	VERB
ftr-328	1228	14	transactional	transactional	ADJ
ftr-328	1228	15	documents	document	NOUN
ftr-328	1228	16	when	when	SCONJ
ftr-328	1228	17	arguing	argue	VERB
ftr-328	1228	18	for	for	ADP
ftr-328	1228	19	a	a	DET
ftr-328	1228	20	duty	duty	NOUN
ftr-328	1228	21	to	to	ADP
ftr-328	1228	22	the	the	DET
ftr-328	1228	23	system.410	system.410	PROPN
ftr-328	1228	24	norris	norris	PROPN
ftr-328	1228	25	darrell	darrell	PROPN
ftr-328	1228	26	argued	argue	VERB
ftr-328	1228	27	that	that	SCONJ
ftr-328	1228	28	the	the	DET
ftr-328	1228	29	tax	tax	NOUN
ftr-328	1228	30	lawyer	lawyer	NOUN
ftr-328	1228	31	ought	ought	AUX
ftr-328	1228	32	to	to	PART
ftr-328	1228	33	convince	convince	VERB
ftr-328	1228	34	the	the	DET
ftr-328	1228	35	client	client	NOUN
ftr-328	1228	36	to	to	PART
ftr-328	1228	37	behave	behave	VERB
ftr-328	1228	38	as	as	SCONJ
ftr-328	1228	39	he	he	PRON
ftr-328	1228	40	,	,	PUNCT
ftr-328	1228	41	the	the	DET
ftr-328	1228	42	lawyer	lawyer	NOUN
ftr-328	1228	43	,	,	PUNCT
ftr-328	1228	44	would	would	AUX
ftr-328	1228	45	when	when	SCONJ
ftr-328	1228	46	faced	face	VERB
ftr-328	1228	47	with	with	ADP
ftr-328	1228	48	the	the	DET
ftr-328	1228	49	duty	duty	NOUN
ftr-328	1228	50	to	to	PART
ftr-328	1228	51	calculate	calculate	VERB
ftr-328	1228	52	and	and	CCONJ
ftr-328	1228	53	report	report	VERB
ftr-328	1228	54	his	his	PRON
ftr-328	1228	55	own	own	ADJ
ftr-328	1228	56	tax	tax	NOUN
ftr-328	1228	57	liabilities.411	liabilities.411	NOUN
ftr-328	1228	58	he	he	PRON
ftr-328	1228	59	thought	think	VERB
ftr-328	1228	60	it	it	PRON
ftr-328	1228	61	was	be	AUX
ftr-328	1228	62	important	important	ADJ
ftr-328	1228	63	for	for	SCONJ
ftr-328	1228	64	the	the	DET
ftr-328	1228	65	tax	tax	NOUN
ftr-328	1228	66	lawyer	lawyer	NOUN
ftr-328	1228	67	to	to	PART
ftr-328	1228	68	be	be	AUX
ftr-328	1228	69	willing	willing	ADJ
ftr-328	1228	70	to	to	PART
ftr-328	1228	71	disappoint	disappoint	VERB
ftr-328	1228	72	the	the	DET
ftr-328	1228	73	client	client	NOUN
ftr-328	1228	74	with	with	ADP
ftr-328	1228	75	his	his	PRON
ftr-328	1228	76	advice.412	advice.412	NOUN
ftr-328	1228	77	and	and	CCONJ
ftr-328	1228	78	merle	merle	PROPN
ftr-328	1228	79	h.	h.	PROPN
ftr-328	1228	80	miller	miller	PROPN
ftr-328	1228	81	thought	think	VERB
ftr-328	1228	82	the	the	DET
ftr-328	1228	83	tax	tax	NOUN
ftr-328	1228	84	lawyer	lawyer	NOUN
ftr-328	1228	85	contributed	contribute	VERB
ftr-328	1228	86	“	"	PUNCT
ftr-328	1228	87	greatly	greatly	ADV
ftr-328	1228	88	to	to	ADP
ftr-328	1228	89	the	the	DET
ftr-328	1228	90	well	well	ADJ
ftr-328	1228	91	being	being	NOUN
ftr-328	1228	92	of	of	ADP
ftr-328	1228	93	the	the	DET
ftr-328	1228	94	country	country	NOUN
ftr-328	1228	95	at	at	ADP
ftr-328	1228	96	large	large	ADJ
ftr-328	1228	97	”	"	PUNCT
ftr-328	1228	98	by	by	ADP
ftr-328	1228	99	killing	kill	VERB
ftr-328	1228	100	off	off	ADP
ftr-328	1228	101	bad	bad	ADJ
ftr-328	1228	102	tax	tax	NOUN
ftr-328	1228	103	schemes	scheme	NOUN
ftr-328	1228	104	at	at	ADP
ftr-328	1228	105	inception.413	inception.413	PROPN
ftr-328	1228	106	professor	professor	NOUN
ftr-328	1228	107	maguire	maguire	NOUN
ftr-328	1228	108	,	,	PUNCT
ftr-328	1228	109	thomas	thomas	PROPN
ftr-328	1228	110	n.	n.	PROPN
ftr-328	1228	111	tarleau	tarleau	PROPN
ftr-328	1228	112	,	,	PUNCT
ftr-328	1228	113	norris	norris	PROPN
ftr-328	1228	114	darrell	darrell	PROPN
ftr-328	1228	115	,	,	PUNCT
ftr-328	1228	116	randolph	randolph	PROPN
ftr-328	1228	117	e.	e.	PROPN
ftr-328	1228	118	paul	paul	PROPN
ftr-328	1228	119	,	,	PUNCT
ftr-328	1228	120	and	and	CCONJ
ftr-328	1228	121	seymour	seymour	PROPN
ftr-328	1228	122	s.	s.	PROPN
ftr-328	1228	123	mintz	mintz	PROPN
ftr-328	1228	124	all	all	PRON
ftr-328	1228	125	agreed	agree	VERB
ftr-328	1228	126	that	that	SCONJ
ftr-328	1228	127	tax	tax	NOUN
ftr-328	1228	128	lawyers	lawyer	NOUN
ftr-328	1228	129	engaged	engage	VERB
ftr-328	1228	130	in	in	ADP
ftr-328	1228	131	litigation	litigation	NOUN
ftr-328	1228	132	are	be	AUX
ftr-328	1228	133	engaged	engage	VERB
ftr-328	1228	134	in	in	ADP
ftr-328	1228	135	an	an	DET
ftr-328	1228	136	adversarial	adversarial	ADJ
ftr-328	1228	137	process	process	NOUN
ftr-328	1228	138	not	not	PART
ftr-328	1228	139	significantly	significantly	ADV
ftr-328	1228	140	different	different	ADJ
ftr-328	1228	141	than	than	ADP
ftr-328	1228	142	others	other	NOUN
ftr-328	1228	143	—	—	PUNCT
ftr-328	1228	144	but	but	CCONJ
ftr-328	1228	145	that	that	SCONJ
ftr-328	1228	146	more	more	ADV
ftr-328	1228	147	perplexing	perplexing	ADJ
ftr-328	1228	148	ethical	ethical	ADJ
ftr-328	1228	149	issues	issue	NOUN
ftr-328	1228	150	of	of	ADP
ftr-328	1228	151	tax	tax	NOUN
ftr-328	1228	152	practice	practice	NOUN
ftr-328	1228	153	occur	occur	VERB
ftr-328	1228	154	outside	outside	ADP
ftr-328	1228	155	of	of	ADP
ftr-328	1228	156	the	the	DET
ftr-328	1228	157	court	court	NOUN
ftr-328	1228	158	room.414	room.414	NOUN
ftr-328	1228	159	one	one	NUM
ftr-328	1228	160	perplexing	perplex	VERB
ftr-328	1228	161	issue	issue	NOUN
ftr-328	1228	162	outside	outside	ADP
ftr-328	1228	163	the	the	DET
ftr-328	1228	164	court	court	NOUN
ftr-328	1228	165	room	room	NOUN
ftr-328	1228	166	was	be	AUX
ftr-328	1228	167	whether	whether	SCONJ
ftr-328	1228	168	or	or	CCONJ
ftr-328	1228	169	not	not	PART
ftr-328	1228	170	to	to	PART
ftr-328	1228	171	disclose	disclose	VERB
ftr-328	1228	172	“	"	PUNCT
ftr-328	1228	173	doubtful	doubtful	ADJ
ftr-328	1228	174	but	but	CCONJ
ftr-328	1228	175	arguable	arguable	ADJ
ftr-328	1228	176	points	point	NOUN
ftr-328	1228	177	in	in	ADP
ftr-328	1228	178	a	a	DET
ftr-328	1228	179	tax	tax	NOUN
ftr-328	1228	180	return	return	NOUN
ftr-328	1228	181	.	.	PUNCT
ftr-328	1229	1	”415	”415	ADJ
ftr-328	1229	2	only	only	ADJ
ftr-328	1229	3	professor	professor	PROPN
ftr-328	1229	4	hellerstein	hellerstein	PROPN
ftr-328	1229	5	argued	argue	VERB
ftr-328	1229	6	for	for	ADP
ftr-328	1229	7	disclosing	disclose	VERB
ftr-328	1229	8	all	all	DET
ftr-328	1229	9	positions	position	NOUN
ftr-328	1229	10	it	it	PRON
ftr-328	1229	11	was	be	AUX
ftr-328	1229	12	reasonably	reasonably	ADV
ftr-328	1229	13	clear	clear	ADJ
ftr-328	1229	14	the	the	DET
ftr-328	1229	15	government	government	NOUN
ftr-328	1229	16	would	would	AUX
ftr-328	1229	17	oppose	oppose	VERB
ftr-328	1229	18	,	,	PUNCT
ftr-328	1229	19	regardless	regardless	ADV
ftr-328	1229	20	of	of	ADP
ftr-328	1229	21	the	the	DET
ftr-328	1229	22	strength	strength	NOUN
ftr-328	1229	23	of	of	ADP
ftr-328	1229	24	the	the	DET
ftr-328	1229	25	taxpayer	taxpayer	NOUN
ftr-328	1229	26	’s	’s	PART
ftr-328	1229	27	or	or	CCONJ
ftr-328	1229	28	government	government	NOUN
ftr-328	1229	29	’s	’s	PART
ftr-328	1229	30	position.416	position.416	PROPN
ftr-328	1229	31	other	other	ADJ
ftr-328	1229	32	writers	writer	NOUN
ftr-328	1229	33	focused	focus	VERB
ftr-328	1229	34	on	on	ADP
ftr-328	1229	35	the	the	DET
ftr-328	1229	36	quality	quality	NOUN
ftr-328	1229	37	of	of	ADP
ftr-328	1229	38	the	the	DET
ftr-328	1229	39	government	government	NOUN
ftr-328	1229	40	’s	’s	PART
ftr-328	1229	41	anticipated	anticipate	VERB
ftr-328	1229	42	position	position	NOUN
ftr-328	1229	43	.	.	PUNCT
ftr-328	1230	1	norris	norris	PROPN
ftr-328	1230	2	darrell	darrell	PROPN
ftr-328	1230	3	and	and	CCONJ
ftr-328	1230	4	randolph	randolph	PROPN
ftr-328	1230	5	e.	e.	PROPN
ftr-328	1230	6	paul	paul	PROPN
ftr-328	1230	7	argued	argue	VERB
ftr-328	1230	8	that	that	SCONJ
ftr-328	1230	9	it	it	PRON
ftr-328	1230	10	is	be	AUX
ftr-328	1230	11	difficult	difficult	ADJ
ftr-328	1230	12	to	to	PART
ftr-328	1230	13	lay	lay	VERB
ftr-328	1230	14	down	down	ADP
ftr-328	1230	15	a	a	DET
ftr-328	1230	16	general	general	ADJ
ftr-328	1230	17	rule	rule	NOUN
ftr-328	1230	18	,	,	PUNCT
ftr-328	1230	19	but	but	CCONJ
ftr-328	1230	20	usually	usually	ADV
ftr-328	1230	21	debatable	debatable	ADJ
ftr-328	1230	22	issues	issue	NOUN
ftr-328	1230	23	should	should	AUX
ftr-328	1230	24	be	be	AUX
ftr-328	1230	25	disclosed	disclose	VERB
ftr-328	1230	26	unless	unless	SCONJ
ftr-328	1230	27	the	the	DET
ftr-328	1230	28	debate	debate	NOUN
ftr-328	1230	29	would	would	AUX
ftr-328	1230	30	arise	arise	VERB
ftr-328	1230	31	only	only	ADV
ftr-328	1230	32	because	because	SCONJ
ftr-328	1230	33	the	the	DET
ftr-328	1230	34	government	government	NOUN
ftr-328	1230	35	was	be	AUX
ftr-328	1230	36	unreasonably	unreasonably	ADV
ftr-328	1230	37	stubborn	stubborn	ADJ
ftr-328	1230	38	on	on	ADP
ftr-328	1230	39	a	a	DET
ftr-328	1230	40	given	give	VERB
ftr-328	1230	41	issue.417	issue.417	PROPN
ftr-328	1230	42	gerald	gerald	PROPN
ftr-328	1230	43	wallace	wallace	PROPN
ftr-328	1230	44	took	take	VERB
ftr-328	1230	45	this	this	DET
ftr-328	1230	46	approach	approach	NOUN
ftr-328	1230	47	a	a	DET
ftr-328	1230	48	step	step	NOUN
ftr-328	1230	49	further	far	ADV
ftr-328	1230	50	,	,	PUNCT
ftr-328	1230	51	concluding	conclude	VERB
ftr-328	1230	52	there	there	ADV
ftr-328	1230	53	should	should	AUX
ftr-328	1230	54	be	be	AUX
ftr-328	1230	55	no	no	DET
ftr-328	1230	56	duty	duty	NOUN
ftr-328	1230	57	of	of	ADP
ftr-328	1230	58	408	408	NUM
ftr-328	1230	59	.	.	PUNCT
ftr-328	1231	1	i	i	PRON
ftr-328	1231	2	d.	d.	PROPN
ftr-328	1231	3	at	at	ADP
ftr-328	1231	4	31	31	NUM
ftr-328	1231	5	.	.	PUNCT
ftr-328	1231	6	409	409	NUM
ftr-328	1231	7	.	.	PUNCT
ftr-328	1232	1	barnes	barne	NOUN
ftr-328	1232	2	,	,	PUNCT
ftr-328	1232	3	voluntary	voluntary	ADJ
ftr-328	1232	4	assessment	assessment	NOUN
ftr-328	1232	5	system	system	NOUN
ftr-328	1232	6	,	,	PUNCT
ftr-328	1232	7	supra	supra	PROPN
ftr-328	1232	8	note	note	PROPN
ftr-328	1232	9	25	25	NUM
ftr-328	1232	10	,	,	PUNCT
ftr-328	1232	11	at	at	ADP
ftr-328	1232	12	1035	1035	NUM
ftr-328	1232	13	.	.	PUNCT
ftr-328	1233	1	410	410	NUM
ftr-328	1233	2	.	.	PUNCT
ftr-328	1234	1	see	see	VERB
ftr-328	1234	2	cahn	cahn	NOUN
ftr-328	1234	3	et	et	PROPN
ftr-328	1234	4	al	al	PROPN
ftr-328	1234	5	.	.	PROPN
ftr-328	1234	6	,	,	PUNCT
ftr-328	1234	7	ethical	ethical	ADJ
ftr-328	1234	8	problems	problem	NOUN
ftr-328	1234	9	,	,	PUNCT
ftr-328	1234	10	supra	supra	PROPN
ftr-328	1234	11	note	note	PROPN
ftr-328	1234	12	1	1	NUM
ftr-328	1234	13	,	,	PUNCT
ftr-328	1234	14	at	at	ADP
ftr-328	1234	15	5	5	NUM
ftr-328	1234	16	,	,	PUNCT
ftr-328	1234	17	7	7	NUM
ftr-328	1234	18	(	(	PUNCT
ftr-328	1234	19	statements	statement	NOUN
ftr-328	1234	20	by	by	ADP
ftr-328	1234	21	jerome	jerome	PROPN
ftr-328	1234	22	hellerstein	hellerstein	PROPN
ftr-328	1234	23	)	)	PUNCT
ftr-328	1234	24	.	.	PUNCT
ftr-328	1235	1	411	411	NUM
ftr-328	1235	2	.	.	PUNCT
ftr-328	1236	1	darrell	darrell	PROPN
ftr-328	1236	2	,	,	PUNCT
ftr-328	1236	3	propriety	propriety	NOUN
ftr-328	1236	4	in	in	ADP
ftr-328	1236	5	tax	tax	NOUN
ftr-328	1236	6	practice	practice	NOUN
ftr-328	1236	7	,	,	PUNCT
ftr-328	1236	8	supra	supra	PROPN
ftr-328	1236	9	note	note	PROPN
ftr-328	1236	10	82	82	NUM
ftr-328	1236	11	,	,	PUNCT
ftr-328	1236	12	at	at	ADP
ftr-328	1236	13	23	23	NUM
ftr-328	1236	14	.	.	PUNCT
ftr-328	1237	1	412	412	NUM
ftr-328	1237	2	.	.	PUNCT
ftr-328	1237	3	darrell	darrell	PROPN
ftr-328	1237	4	,	,	PUNCT
ftr-328	1237	5	tax	tax	NOUN
ftr-328	1237	6	minimization	minimization	NOUN
ftr-328	1237	7	devices	device	NOUN
ftr-328	1237	8	,	,	PUNCT
ftr-328	1237	9	supra	supra	PROPN
ftr-328	1237	10	note	note	PROPN
ftr-328	1237	11	21	21	NUM
ftr-328	1237	12	,	,	PUNCT
ftr-328	1237	13	at	at	ADP
ftr-328	1237	14	988	988	NUM
ftr-328	1237	15	.	.	PUNCT
ftr-328	1238	1	413	413	NUM
ftr-328	1238	2	.	.	PUNCT
ftr-328	1239	1	miller	miller	PROPN
ftr-328	1239	2	,	,	PUNCT
ftr-328	1239	3	morality	morality	NOUN
ftr-328	1239	4	,	,	PUNCT
ftr-328	1239	5	supra	supra	ADJ
ftr-328	1239	6	note	note	NOUN
ftr-328	1239	7	20	20	NUM
ftr-328	1239	8	,	,	PUNCT
ftr-328	1239	9	at	at	ADP
ftr-328	1239	10	1076	1076	NUM
ftr-328	1239	11	.	.	PUNCT
ftr-328	1240	1	414	414	NUM
ftr-328	1240	2	.	.	PUNCT
ftr-328	1241	1	cahn	cahn	PROPN
ftr-328	1241	2	et	et	PROPN
ftr-328	1241	3	al	al	PROPN
ftr-328	1241	4	.	.	PROPN
ftr-328	1241	5	,	,	PUNCT
ftr-328	1241	6	ethical	ethical	ADJ
ftr-328	1241	7	problems	problem	NOUN
ftr-328	1241	8	,	,	PUNCT
ftr-328	1241	9	supra	supra	PROPN
ftr-328	1241	10	note	note	NOUN
ftr-328	1241	11	1	1	NUM
ftr-328	1241	12	,	,	PUNCT
ftr-328	1241	13	at	at	ADP
ftr-328	1241	14	10	10	NUM
ftr-328	1241	15	(	(	PUNCT
ftr-328	1241	16	statements	statement	NOUN
ftr-328	1241	17	by	by	ADP
ftr-328	1241	18	thomas	thomas	PROPN
ftr-328	1241	19	tarleau	tarleau	PROPN
ftr-328	1241	20	)	)	PUNCT
ftr-328	1241	21	;	;	PUNCT
ftr-328	1241	22	maguire	maguire	ADJ
ftr-328	1241	23	,	,	PUNCT
ftr-328	1241	24	conscious	conscious	ADJ
ftr-328	1241	25	and	and	CCONJ
ftr-328	1241	26	propriety	propriety	NOUN
ftr-328	1241	27	,	,	PUNCT
ftr-328	1241	28	supra	supra	PROPN
ftr-328	1241	29	note	note	NOUN
ftr-328	1241	30	24	24	NUM
ftr-328	1241	31	,	,	PUNCT
ftr-328	1241	32	at	at	ADP
ftr-328	1241	33	30	30	NUM
ftr-328	1241	34	;	;	PUNCT
ftr-328	1241	35	darrell	darrell	PROPN
ftr-328	1241	36	,	,	PUNCT
ftr-328	1241	37	propriety	propriety	NOUN
ftr-328	1241	38	in	in	ADP
ftr-328	1241	39	tax	tax	NOUN
ftr-328	1241	40	practice	practice	NOUN
ftr-328	1241	41	,	,	PUNCT
ftr-328	1241	42	supra	supra	PROPN
ftr-328	1241	43	note	note	PROPN
ftr-328	1241	44	82	82	NUM
ftr-328	1241	45	,	,	PUNCT
ftr-328	1241	46	at	at	ADP
ftr-328	1241	47	22–23	22–23	NUM
ftr-328	1241	48	;	;	PUNCT
ftr-328	1242	1	holland	holland	PROPN
ftr-328	1242	2	et	et	PROPN
ftr-328	1242	3	al	al	PROPN
ftr-328	1242	4	.	.	PROPN
ftr-328	1242	5	,	,	PUNCT
ftr-328	1242	6	panel	panel	NOUN
ftr-328	1242	7	discussion	discussion	NOUN
ftr-328	1242	8	,	,	PUNCT
ftr-328	1242	9	supra	supra	PROPN
ftr-328	1242	10	note	note	PROPN
ftr-328	1242	11	85	85	NUM
ftr-328	1242	12	,	,	PUNCT
ftr-328	1242	13	at	at	ADP
ftr-328	1242	14	24	24	NUM
ftr-328	1242	15	(	(	PUNCT
ftr-328	1242	16	statements	statement	NOUN
ftr-328	1242	17	by	by	ADP
ftr-328	1242	18	seymour	seymour	PROPN
ftr-328	1242	19	s.	s.	PROPN
ftr-328	1242	20	mintz	mintz	PROPN
ftr-328	1242	21	)	)	PUNCT
ftr-328	1242	22	.	.	PUNCT
ftr-328	1243	1	415	415	NUM
ftr-328	1243	2	.	.	PUNCT
ftr-328	1244	1	bittker	bittker	NOUN
ftr-328	1244	2	,	,	PUNCT
ftr-328	1244	3	professional	professional	ADJ
ftr-328	1244	4	responsibility	responsibility	NOUN
ftr-328	1244	5	,	,	PUNCT
ftr-328	1244	6	supra	supra	PROPN
ftr-328	1244	7	note	note	PROPN
ftr-328	1244	8	23	23	NUM
ftr-328	1244	9	,	,	PUNCT
ftr-328	1244	10	at	at	ADP
ftr-328	1244	11	92	92	NUM
ftr-328	1244	12	(	(	PUNCT
ftr-328	1244	13	statements	statement	NOUN
ftr-328	1244	14	by	by	ADP
ftr-328	1244	15	norris	norris	PROPN
ftr-328	1244	16	darrell	darrell	PROPN
ftr-328	1244	17	)	)	PUNCT
ftr-328	1244	18	.	.	PUNCT
ftr-328	1245	1	416	416	X
ftr-328	1245	2	.	.	PUNCT
ftr-328	1246	1	see	see	VERB
ftr-328	1246	2	supra	supra	PROPN
ftr-328	1246	3	text	text	NOUN
ftr-328	1246	4	at	at	ADP
ftr-328	1246	5	notes	note	NOUN
ftr-328	1246	6	218–21	218–21	NUM
ftr-328	1246	7	.	.	PUNCT
ftr-328	1247	1	417	417	NUM
ftr-328	1247	2	.	.	X
ftr-328	1247	3	bittker	bittker	PROPN
ftr-328	1247	4	,	,	PUNCT
ftr-328	1247	5	professional	professional	ADJ
ftr-328	1247	6	responsibility	responsibility	NOUN
ftr-328	1247	7	,	,	PUNCT
ftr-328	1247	8	supra	supra	PROPN
ftr-328	1247	9	note	note	PROPN
ftr-328	1247	10	23	23	NUM
ftr-328	1247	11	,	,	PUNCT
ftr-328	1247	12	at	at	ADP
ftr-328	1247	13	92	92	NUM
ftr-328	1247	14	;	;	PUNCT
ftr-328	1247	15	supra	supra	ADJ
ftr-328	1247	16	text	text	NOUN
ftr-328	1247	17	at	at	ADP
ftr-328	1247	18	notes	note	NOUN
ftr-328	1247	19	224–27	224–27	PROPN
ftr-328	1247	20	.	.	NOUN
ftr-328	1247	21	2012	2012	NUM
ftr-328	1247	22	]	]	PUNCT
ftr-328	1247	23	legal	legal	ADJ
ftr-328	1247	24	ethics	ethic	NOUN
ftr-328	1247	25	and	and	CCONJ
ftr-328	1247	26	federal	federal	ADJ
ftr-328	1247	27	taxes	taxis	NOUN
ftr-328	1247	28	53	53	NUM
ftr-328	1247	29	disclosure	disclosure	NOUN
ftr-328	1247	30	so	so	ADV
ftr-328	1247	31	long	long	ADV
ftr-328	1247	32	as	as	SCONJ
ftr-328	1247	33	one	one	NUM
ftr-328	1247	34	believed	believe	VERB
ftr-328	1247	35	the	the	DET
ftr-328	1247	36	government	government	NOUN
ftr-328	1247	37	’s	’s	PART
ftr-328	1247	38	position	position	NOUN
ftr-328	1247	39	to	to	PART
ftr-328	1247	40	be	be	AUX
ftr-328	1247	41	wrong.418	wrong.418	NOUN
ftr-328	1247	42	making	make	VERB
ftr-328	1247	43	the	the	DET
ftr-328	1247	44	duty	duty	NOUN
ftr-328	1247	45	to	to	PART
ftr-328	1247	46	disclose	disclose	VERB
ftr-328	1247	47	turn	turn	NOUN
ftr-328	1247	48	on	on	ADP
ftr-328	1247	49	anticipating	anticipate	VERB
ftr-328	1247	50	the	the	DET
ftr-328	1247	51	government	government	NOUN
ftr-328	1247	52	’s	’s	PART
ftr-328	1247	53	response	response	NOUN
ftr-328	1247	54	and	and	CCONJ
ftr-328	1247	55	being	be	AUX
ftr-328	1247	56	able	able	ADJ
ftr-328	1247	57	to	to	PART
ftr-328	1247	58	assess	assess	VERB
ftr-328	1247	59	the	the	DET
ftr-328	1247	60	quality	quality	NOUN
ftr-328	1247	61	of	of	ADP
ftr-328	1247	62	that	that	DET
ftr-328	1247	63	response	response	NOUN
ftr-328	1247	64	before	before	SCONJ
ftr-328	1247	65	it	it	PRON
ftr-328	1247	66	is	be	AUX
ftr-328	1247	67	made	make	VERB
ftr-328	1247	68	is	be	AUX
ftr-328	1247	69	a	a	DET
ftr-328	1247	70	more	more	ADV
ftr-328	1247	71	complicated	complicated	ADJ
ftr-328	1247	72	standard	standard	NOUN
ftr-328	1247	73	than	than	ADP
ftr-328	1247	74	assessing	assess	VERB
ftr-328	1247	75	the	the	DET
ftr-328	1247	76	quality	quality	NOUN
ftr-328	1247	77	of	of	ADP
ftr-328	1247	78	one	one	NUM
ftr-328	1247	79	’s	’s	PART
ftr-328	1247	80	own	own	ADJ
ftr-328	1247	81	position	position	NOUN
ftr-328	1247	82	.	.	PUNCT
ftr-328	1248	1	mark	mark	PROPN
ftr-328	1248	2	h.	h.	PROPN
ftr-328	1248	3	johnson	johnson	PROPN
ftr-328	1248	4	and	and	CCONJ
ftr-328	1248	5	boris	boris	PROPN
ftr-328	1248	6	bittker	bittker	PROPN
ftr-328	1248	7	each	each	PRON
ftr-328	1248	8	focused	focus	VERB
ftr-328	1248	9	on	on	ADP
ftr-328	1248	10	the	the	DET
ftr-328	1248	11	assessing	assess	VERB
ftr-328	1248	12	one	one	NUM
ftr-328	1248	13	’s	’s	PART
ftr-328	1248	14	own	own	ADJ
ftr-328	1248	15	position	position	NOUN
ftr-328	1248	16	,	,	PUNCT
ftr-328	1248	17	with	with	ADP
ftr-328	1248	18	mr	mr	PROPN
ftr-328	1248	19	.	.	PROPN
ftr-328	1248	20	johnson	johnson	PROPN
ftr-328	1248	21	claiming	claim	VERB
ftr-328	1248	22	no	no	DET
ftr-328	1248	23	disclosure	disclosure	NOUN
ftr-328	1248	24	was	be	AUX
ftr-328	1248	25	needed	need	VERB
ftr-328	1248	26	so	so	ADV
ftr-328	1248	27	long	long	ADV
ftr-328	1248	28	as	as	SCONJ
ftr-328	1248	29	the	the	DET
ftr-328	1248	30	position	position	NOUN
ftr-328	1248	31	was	be	AUX
ftr-328	1248	32	reasonable	reasonable	ADJ
ftr-328	1248	33	,	,	PUNCT
ftr-328	1248	34	and	and	CCONJ
ftr-328	1248	35	professor	professor	NOUN
ftr-328	1248	36	bittker	bittker	NOUN
ftr-328	1248	37	claiming	claim	VERB
ftr-328	1248	38	no	no	DET
ftr-328	1248	39	disclosure	disclosure	NOUN
ftr-328	1248	40	was	be	AUX
ftr-328	1248	41	needed	need	VERB
ftr-328	1248	42	so	so	ADV
ftr-328	1248	43	long	long	ADV
ftr-328	1248	44	as	as	SCONJ
ftr-328	1248	45	it	it	PRON
ftr-328	1248	46	reflects	reflect	VERB
ftr-328	1248	47	an	an	DET
ftr-328	1248	48	honest	honest	ADJ
ftr-328	1248	49	belief	belief	NOUN
ftr-328	1248	50	about	about	ADP
ftr-328	1248	51	the	the	DET
ftr-328	1248	52	tax	tax	NOUN
ftr-328	1248	53	liability.419	liability.419	NOUN
ftr-328	1248	54	in	in	ADP
ftr-328	1248	55	addition	addition	NOUN
ftr-328	1248	56	to	to	ADP
ftr-328	1248	57	the	the	DET
ftr-328	1248	58	substantive	substantive	ADJ
ftr-328	1248	59	quality	quality	NOUN
ftr-328	1248	60	of	of	ADP
ftr-328	1248	61	the	the	DET
ftr-328	1248	62	position	position	NOUN
ftr-328	1248	63	,	,	PUNCT
ftr-328	1248	64	professor	professor	NOUN
ftr-328	1248	65	bittker	bittker	NOUN
ftr-328	1248	66	cited	cite	VERB
ftr-328	1248	67	concerns	concern	NOUN
ftr-328	1248	68	about	about	ADP
ftr-328	1248	69	overwhelming	overwhelm	VERB
ftr-328	1248	70	the	the	DET
ftr-328	1248	71	government	government	NOUN
ftr-328	1248	72	with	with	ADP
ftr-328	1248	73	disclosures	disclosure	NOUN
ftr-328	1248	74	and	and	CCONJ
ftr-328	1248	75	the	the	DET
ftr-328	1248	76	difficulty	difficulty	NOUN
ftr-328	1248	77	in	in	ADP
ftr-328	1248	78	defining	define	VERB
ftr-328	1248	79	the	the	DET
ftr-328	1248	80	lines	line	NOUN
ftr-328	1248	81	of	of	ADP
ftr-328	1248	82	a	a	DET
ftr-328	1248	83	general	general	ADJ
ftr-328	1248	84	duty	duty	NOUN
ftr-328	1248	85	of	of	ADP
ftr-328	1248	86	disclosure.420	disclosure.420	VERB
ftr-328	1248	87	his	his	PRON
ftr-328	1248	88	concern	concern	NOUN
ftr-328	1248	89	was	be	AUX
ftr-328	1248	90	that	that	SCONJ
ftr-328	1248	91	the	the	DET
ftr-328	1248	92	lofty	lofty	ADJ
ftr-328	1248	93	rhetoric	rhetoric	NOUN
ftr-328	1248	94	of	of	ADP
ftr-328	1248	95	taxpayers	taxpayer	NOUN
ftr-328	1248	96	actively	actively	ADV
ftr-328	1248	97	cooperating	cooperate	VERB
ftr-328	1248	98	with	with	ADP
ftr-328	1248	99	the	the	DET
ftr-328	1248	100	government	government	NOUN
ftr-328	1248	101	should	should	AUX
ftr-328	1248	102	be	be	AUX
ftr-328	1248	103	checked	check	VERB
ftr-328	1248	104	by	by	ADP
ftr-328	1248	105	the	the	DET
ftr-328	1248	106	likelihood	likelihood	NOUN
ftr-328	1248	107	of	of	ADP
ftr-328	1248	108	unintended	unintended	ADJ
ftr-328	1248	109	consequences	consequence	NOUN
ftr-328	1248	110	.	.	PUNCT
ftr-328	1249	1	the	the	DET
ftr-328	1249	2	discussion	discussion	NOUN
ftr-328	1249	3	of	of	ADP
ftr-328	1249	4	the	the	DET
ftr-328	1249	5	duty	duty	NOUN
ftr-328	1249	6	of	of	ADP
ftr-328	1249	7	disclosure	disclosure	NOUN
ftr-328	1249	8	highlights	highlight	NOUN
ftr-328	1249	9	the	the	DET
ftr-328	1249	10	complexity	complexity	NOUN
ftr-328	1249	11	of	of	ADP
ftr-328	1249	12	the	the	DET
ftr-328	1249	13	tax	tax	NOUN
ftr-328	1249	14	lawyer	lawyer	NOUN
ftr-328	1249	15	’s	’s	PART
ftr-328	1249	16	role	role	NOUN
ftr-328	1249	17	in	in	ADP
ftr-328	1249	18	a	a	DET
ftr-328	1249	19	self	self	NOUN
ftr-328	1249	20	-	-	PUNCT
ftr-328	1249	21	assessing	assess	VERB
ftr-328	1249	22	system	system	NOUN
ftr-328	1249	23	—	—	PUNCT
ftr-328	1249	24	the	the	DET
ftr-328	1249	25	need	need	NOUN
ftr-328	1249	26	to	to	PART
ftr-328	1249	27	self	self	NOUN
ftr-328	1249	28	-	-	PUNCT
ftr-328	1249	29	assess	assess	VERB
ftr-328	1249	30	the	the	DET
ftr-328	1249	31	quality	quality	NOUN
ftr-328	1249	32	of	of	ADP
ftr-328	1249	33	one	one	NUM
ftr-328	1249	34	’s	’s	PART
ftr-328	1249	35	own	own	ADJ
ftr-328	1249	36	legal	legal	ADJ
ftr-328	1249	37	advice	advice	NOUN
ftr-328	1249	38	,	,	PUNCT
ftr-328	1249	39	the	the	DET
ftr-328	1249	40	need	need	NOUN
ftr-328	1249	41	to	to	PART
ftr-328	1249	42	assess	assess	VERB
ftr-328	1249	43	the	the	DET
ftr-328	1249	44	quality	quality	NOUN
ftr-328	1249	45	of	of	ADP
ftr-328	1249	46	the	the	DET
ftr-328	1249	47	government	government	NOUN
ftr-328	1249	48	’s	’s	PART
ftr-328	1249	49	anticipated	anticipate	VERB
ftr-328	1249	50	legal	legal	ADJ
ftr-328	1249	51	response	response	NOUN
ftr-328	1249	52	,	,	PUNCT
ftr-328	1249	53	and	and	CCONJ
ftr-328	1249	54	the	the	DET
ftr-328	1249	55	administrative	administrative	ADJ
ftr-328	1249	56	needs	need	NOUN
ftr-328	1249	57	and	and	CCONJ
ftr-328	1249	58	limits	limit	NOUN
ftr-328	1249	59	of	of	ADP
ftr-328	1249	60	the	the	DET
ftr-328	1249	61	system	system	NOUN
ftr-328	1249	62	.	.	PUNCT
ftr-328	1250	1	notably	notably	ADV
ftr-328	1250	2	,	,	PUNCT
ftr-328	1250	3	no	no	DET
ftr-328	1250	4	one	one	NOUN
ftr-328	1250	5	alleged	allege	VERB
ftr-328	1250	6	that	that	SCONJ
ftr-328	1250	7	an	an	DET
ftr-328	1250	8	adversarial	adversarial	ADJ
ftr-328	1250	9	relationship	relationship	NOUN
ftr-328	1250	10	between	between	ADP
ftr-328	1250	11	the	the	DET
ftr-328	1250	12	taxpayer	taxpayer	NOUN
ftr-328	1250	13	and	and	CCONJ
ftr-328	1250	14	the	the	DET
ftr-328	1250	15	government	government	NOUN
ftr-328	1250	16	meant	mean	VERB
ftr-328	1250	17	that	that	SCONJ
ftr-328	1250	18	the	the	DET
ftr-328	1250	19	government	government	NOUN
ftr-328	1250	20	had	have	VERB
ftr-328	1250	21	no	no	DET
ftr-328	1250	22	right	right	NOUN
ftr-328	1250	23	to	to	PART
ftr-328	1250	24	demand	demand	VERB
ftr-328	1250	25	disclosure	disclosure	NOUN
ftr-328	1250	26	or	or	CCONJ
ftr-328	1250	27	that	that	SCONJ
ftr-328	1250	28	the	the	DET
ftr-328	1250	29	taxpayer	taxpayer	NOUN
ftr-328	1250	30	had	have	VERB
ftr-328	1250	31	the	the	DET
ftr-328	1250	32	right	right	NOUN
ftr-328	1250	33	to	to	PART
ftr-328	1250	34	engage	engage	VERB
ftr-328	1250	35	in	in	ADP
ftr-328	1250	36	the	the	DET
ftr-328	1250	37	audit	audit	NOUN
ftr-328	1250	38	lottery	lottery	NOUN
ftr-328	1250	39	.	.	PUNCT
ftr-328	1251	1	there	there	PRON
ftr-328	1251	2	was	be	VERB
ftr-328	1251	3	wide	wide	ADJ
ftr-328	1251	4	agreement	agreement	NOUN
ftr-328	1251	5	that	that	SCONJ
ftr-328	1251	6	there	there	PRON
ftr-328	1251	7	was	be	VERB
ftr-328	1251	8	no	no	DET
ftr-328	1251	9	special	special	ADJ
ftr-328	1251	10	duty	duty	NOUN
ftr-328	1251	11	on	on	ADP
ftr-328	1251	12	tax	tax	NOUN
ftr-328	1251	13	lawyers	lawyer	NOUN
ftr-328	1251	14	who	who	PRON
ftr-328	1251	15	were	be	AUX
ftr-328	1251	16	litigating	litigate	VERB
ftr-328	1251	17	.	.	PUNCT
ftr-328	1252	1	but	but	CCONJ
ftr-328	1252	2	borris	borris	PROPN
ftr-328	1252	3	bittker,421	bittker,421	PROPN
ftr-328	1252	4	mark	mark	PROPN
ftr-328	1252	5	j.	j.	PROPN
ftr-328	1252	6	johnson,422	johnson,422	PROPN
ftr-328	1252	7	and	and	CCONJ
ftr-328	1252	8	professor	professor	PROPN
ftr-328	1252	9	john	john	PROPN
ftr-328	1252	10	potts	potts	PROPN
ftr-328	1252	11	barnes423	barnes423	PROPN
ftr-328	1252	12	were	be	AUX
ftr-328	1252	13	adamant	adamant	ADJ
ftr-328	1252	14	that	that	SCONJ
ftr-328	1252	15	there	there	PRON
ftr-328	1252	16	was	be	VERB
ftr-328	1252	17	no	no	DET
ftr-328	1252	18	special	special	ADJ
ftr-328	1252	19	duty	duty	NOUN
ftr-328	1252	20	on	on	ADP
ftr-328	1252	21	tax	tax	NOUN
ftr-328	1252	22	lawyers	lawyer	NOUN
ftr-328	1252	23	in	in	ADP
ftr-328	1252	24	any	any	DET
ftr-328	1252	25	situations	situation	NOUN
ftr-328	1252	26	,	,	PUNCT
ftr-328	1252	27	and	and	CCONJ
ftr-328	1252	28	randolph	randolph	PROPN
ftr-328	1252	29	e.	e.	PROPN
ftr-328	1252	30	paul	paul	PROPN
ftr-328	1252	31	,	,	PUNCT
ftr-328	1252	32	though	though	SCONJ
ftr-328	1252	33	not	not	PART
ftr-328	1252	34	“	"	PUNCT
ftr-328	1252	35	adamant	adamant	NOUN
ftr-328	1252	36	”	"	PUNCT
ftr-328	1252	37	about	about	ADP
ftr-328	1252	38	the	the	DET
ftr-328	1252	39	lack	lack	NOUN
ftr-328	1252	40	of	of	ADP
ftr-328	1252	41	such	such	ADJ
ftr-328	1252	42	special	special	ADJ
ftr-328	1252	43	duty	duty	NOUN
ftr-328	1252	44	,	,	PUNCT
ftr-328	1252	45	thought	think	VERB
ftr-328	1252	46	it	it	PRON
ftr-328	1252	47	was	be	AUX
ftr-328	1252	48	rather	rather	ADV
ftr-328	1252	49	doubtful.424	doubtful.424	PRON
ftr-328	1252	50	none	none	NOUN
ftr-328	1252	51	of	of	ADP
ftr-328	1252	52	these	these	DET
ftr-328	1252	53	lawyers	lawyer	NOUN
ftr-328	1252	54	,	,	PUNCT
ftr-328	1252	55	however	however	ADV
ftr-328	1252	56	,	,	PUNCT
ftr-328	1252	57	should	should	AUX
ftr-328	1252	58	be	be	AUX
ftr-328	1252	59	understood	understand	VERB
ftr-328	1252	60	as	as	ADP
ftr-328	1252	61	arguing	argue	VERB
ftr-328	1252	62	for	for	ADP
ftr-328	1252	63	a	a	DET
ftr-328	1252	64	low	low	ADJ
ftr-328	1252	65	ethical	ethical	ADJ
ftr-328	1252	66	standard	standard	NOUN
ftr-328	1252	67	.	.	PUNCT
ftr-328	1253	1	indeed	indeed	ADV
ftr-328	1253	2	,	,	PUNCT
ftr-328	1253	3	their	their	PRON
ftr-328	1253	4	concern	concern	NOUN
ftr-328	1253	5	was	be	AUX
ftr-328	1253	6	quite	quite	ADV
ftr-328	1253	7	different	different	ADJ
ftr-328	1253	8	.	.	PUNCT
ftr-328	1254	1	they	they	PRON
ftr-328	1254	2	argued	argue	VERB
ftr-328	1254	3	that	that	SCONJ
ftr-328	1254	4	all	all	DET
ftr-328	1254	5	lawyers	lawyer	NOUN
ftr-328	1254	6	are	be	AUX
ftr-328	1254	7	subject	subject	ADJ
ftr-328	1254	8	to	to	ADP
ftr-328	1254	9	high	high	ADJ
ftr-328	1254	10	ethical	ethical	ADJ
ftr-328	1254	11	standards	standard	NOUN
ftr-328	1254	12	,	,	PUNCT
ftr-328	1254	13	and	and	CCONJ
ftr-328	1254	14	to	to	PART
ftr-328	1254	15	claim	claim	VERB
ftr-328	1254	16	that	that	SCONJ
ftr-328	1254	17	tax	tax	NOUN
ftr-328	1254	18	lawyers	lawyer	NOUN
ftr-328	1254	19	are	be	AUX
ftr-328	1254	20	subject	subject	ADJ
ftr-328	1254	21	to	to	ADP
ftr-328	1254	22	especially	especially	ADV
ftr-328	1254	23	high	high	ADJ
ftr-328	1254	24	standards	standard	NOUN
ftr-328	1254	25	runs	run	VERB
ftr-328	1254	26	the	the	DET
ftr-328	1254	27	risk	risk	NOUN
ftr-328	1254	28	of	of	ADP
ftr-328	1254	29	implying	imply	VERB
ftr-328	1254	30	other	other	ADJ
ftr-328	1254	31	lawyers	lawyer	NOUN
ftr-328	1254	32	are	be	AUX
ftr-328	1254	33	subject	subject	ADJ
ftr-328	1254	34	to	to	ADP
ftr-328	1254	35	lesser	less	ADJ
ftr-328	1254	36	standards	standard	NOUN
ftr-328	1254	37	.	.	PUNCT
ftr-328	1255	1	their	their	PRON
ftr-328	1255	2	concern	concern	NOUN
ftr-328	1255	3	was	be	AUX
ftr-328	1255	4	to	to	PART
ftr-328	1255	5	defend	defend	VERB
ftr-328	1255	6	the	the	DET
ftr-328	1255	7	ethical	ethical	ADJ
ftr-328	1255	8	integrity	integrity	NOUN
ftr-328	1255	9	of	of	ADP
ftr-328	1255	10	the	the	DET
ftr-328	1255	11	bar	bar	NOUN
ftr-328	1255	12	as	as	ADP
ftr-328	1255	13	a	a	DET
ftr-328	1255	14	whole	whole	NOUN
ftr-328	1255	15	,	,	PUNCT
ftr-328	1255	16	worrying	worry	VERB
ftr-328	1255	17	that	that	SCONJ
ftr-328	1255	18	characterizing	characterize	VERB
ftr-328	1255	19	tax	tax	NOUN
ftr-328	1255	20	lawyers	lawyer	NOUN
ftr-328	1255	21	as	as	ADP
ftr-328	1255	22	having	have	VERB
ftr-328	1255	23	special	special	ADJ
ftr-328	1255	24	ethical	ethical	ADJ
ftr-328	1255	25	concerns	concern	NOUN
ftr-328	1255	26	made	make	VERB
ftr-328	1255	27	too	too	ADV
ftr-328	1255	28	much	much	ADJ
ftr-328	1255	29	418	418	NUM
ftr-328	1255	30	.	.	PUNCT
ftr-328	1256	1	cahn	cahn	NOUN
ftr-328	1256	2	et	et	PROPN
ftr-328	1256	3	al	al	PROPN
ftr-328	1256	4	.	.	PROPN
ftr-328	1256	5	,	,	PUNCT
ftr-328	1256	6	ethical	ethical	ADJ
ftr-328	1256	7	problems	problem	NOUN
ftr-328	1256	8	,	,	PUNCT
ftr-328	1256	9	supra	supra	PROPN
ftr-328	1256	10	note	note	NOUN
ftr-328	1256	11	1	1	NUM
ftr-328	1256	12	,	,	PUNCT
ftr-328	1256	13	at	at	ADP
ftr-328	1256	14	31	31	NUM
ftr-328	1256	15	(	(	PUNCT
ftr-328	1256	16	statements	statement	NOUN
ftr-328	1256	17	by	by	ADP
ftr-328	1256	18	gerald	gerald	PROPN
ftr-328	1256	19	wallace	wallace	PROPN
ftr-328	1256	20	)	)	PUNCT
ftr-328	1256	21	.	.	PUNCT
ftr-328	1257	1	419	419	NUM
ftr-328	1257	2	.	.	X
ftr-328	1258	1	bittker	bittker	PROPN
ftr-328	1258	2	,	,	PUNCT
ftr-328	1258	3	professional	professional	ADJ
ftr-328	1258	4	responsibility	responsibility	NOUN
ftr-328	1258	5	,	,	PUNCT
ftr-328	1258	6	supra	supra	PROPN
ftr-328	1258	7	note	note	PROPN
ftr-328	1258	8	23	23	NUM
ftr-328	1258	9	,	,	PUNCT
ftr-328	1258	10	at	at	ADP
ftr-328	1258	11	253–55	253–55	NUM
ftr-328	1258	12	;	;	PUNCT
ftr-328	1258	13	johnson	johnson	PROPN
ftr-328	1258	14	,	,	PUNCT
ftr-328	1258	15	theory	theory	NOUN
ftr-328	1258	16	,	,	PUNCT
ftr-328	1258	17	supra	supra	PROPN
ftr-328	1258	18	note	note	PROPN
ftr-328	1258	19	86	86	NUM
ftr-328	1258	20	,	,	PUNCT
ftr-328	1258	21	at	at	ADP
ftr-328	1258	22	32	32	NUM
ftr-328	1258	23	.	.	PUNCT
ftr-328	1259	1	420	420	NUM
ftr-328	1259	2	.	.	PUNCT
ftr-328	1260	1	bittker	bittker	NOUN
ftr-328	1260	2	,	,	PUNCT
ftr-328	1260	3	professional	professional	ADJ
ftr-328	1260	4	responsibility	responsibility	NOUN
ftr-328	1260	5	,	,	PUNCT
ftr-328	1260	6	supra	supra	PROPN
ftr-328	1260	7	note	note	PROPN
ftr-328	1260	8	23	23	NUM
ftr-328	1260	9	,	,	PUNCT
ftr-328	1260	10	at	at	ADP
ftr-328	1260	11	253	253	NUM
ftr-328	1260	12	.	.	PUNCT
ftr-328	1260	13	421	421	NUM
ftr-328	1260	14	.	.	PUNCT
ftr-328	1261	1	i	i	PRON
ftr-328	1261	2	d.	d.	PROPN
ftr-328	1261	3	at	at	ADP
ftr-328	1261	4	267–69	267–69	NUM
ftr-328	1261	5	.	.	PUNCT
ftr-328	1262	1	422	422	NUM
ftr-328	1262	2	.	.	PUNCT
ftr-328	1263	1	johnson	johnson	PROPN
ftr-328	1263	2	,	,	PUNCT
ftr-328	1263	3	theory	theory	NOUN
ftr-328	1263	4	,	,	PUNCT
ftr-328	1263	5	supra	supra	PROPN
ftr-328	1263	6	note	note	PROPN
ftr-328	1263	7	86	86	NUM
ftr-328	1263	8	,	,	PUNCT
ftr-328	1263	9	at	at	ADP
ftr-328	1263	10	28	28	NUM
ftr-328	1263	11	.	.	PUNCT
ftr-328	1263	12	423	423	NUM
ftr-328	1263	13	.	.	PUNCT
ftr-328	1264	1	barnes	barne	NOUN
ftr-328	1264	2	,	,	PUNCT
ftr-328	1264	3	voluntary	voluntary	ADJ
ftr-328	1264	4	assessment	assessment	NOUN
ftr-328	1264	5	system	system	NOUN
ftr-328	1264	6	,	,	PUNCT
ftr-328	1264	7	supra	supra	PROPN
ftr-328	1264	8	note	note	PROPN
ftr-328	1264	9	25	25	NUM
ftr-328	1264	10	,	,	PUNCT
ftr-328	1264	11	at	at	ADP
ftr-328	1264	12	1039	1039	NUM
ftr-328	1264	13	.	.	PUNCT
ftr-328	1265	1	424	424	NUM
ftr-328	1265	2	.	.	PUNCT
ftr-328	1266	1	paul	paul	PROPN
ftr-328	1266	2	,	,	PUNCT
ftr-328	1266	3	tax	tax	NOUN
ftr-328	1266	4	adviser	adviser	NOUN
ftr-328	1266	5	,	,	PUNCT
ftr-328	1266	6	supra	supra	PROPN
ftr-328	1266	7	note	note	NOUN
ftr-328	1266	8	4	4	NUM
ftr-328	1266	9	,	,	PUNCT
ftr-328	1266	10	at	at	ADP
ftr-328	1266	11	425	425	NUM
ftr-328	1266	12	.	.	PUNCT
ftr-328	1267	1	see	see	VERB
ftr-328	1267	2	maguire	maguire	NOUN
ftr-328	1267	3	,	,	PUNCT
ftr-328	1267	4	conscious	conscious	ADJ
ftr-328	1267	5	and	and	CCONJ
ftr-328	1267	6	propriety	propriety	NOUN
ftr-328	1267	7	,	,	PUNCT
ftr-328	1267	8	supra	supra	PROPN
ftr-328	1267	9	note	note	NOUN
ftr-328	1267	10	24	24	NUM
ftr-328	1267	11	,	,	PUNCT
ftr-328	1267	12	at	at	ADP
ftr-328	1267	13	27	27	NUM
ftr-328	1267	14	.	.	PUNCT
ftr-328	1268	1	54	54	NUM
ftr-328	1268	2	florida	florida	PROPN
ftr-328	1268	3	tax	tax	NOUN
ftr-328	1268	4	review	review	NOUN
ftr-328	1268	5	[	[	X
ftr-328	1268	6	vol	vol	NOUN
ftr-328	1268	7	.	.	PUNCT
ftr-328	1269	1	12:1	12:1	NUM
ftr-328	1269	2	of	of	ADP
ftr-328	1269	3	a	a	DET
ftr-328	1269	4	difference	difference	NOUN
ftr-328	1269	5	between	between	ADP
ftr-328	1269	6	tax	tax	NOUN
ftr-328	1269	7	lawyers	lawyer	NOUN
ftr-328	1269	8	and	and	CCONJ
ftr-328	1269	9	other	other	ADJ
ftr-328	1269	10	members	member	NOUN
ftr-328	1269	11	of	of	ADP
ftr-328	1269	12	the	the	DET
ftr-328	1269	13	bar	bar	NOUN
ftr-328	1269	14	.	.	PUNCT
ftr-328	1270	1	from	from	ADP
ftr-328	1270	2	this	this	DET
ftr-328	1270	3	perspective	perspective	NOUN
ftr-328	1270	4	,	,	PUNCT
ftr-328	1270	5	the	the	DET
ftr-328	1270	6	debate	debate	NOUN
ftr-328	1270	7	over	over	ADP
ftr-328	1270	8	a	a	DET
ftr-328	1270	9	special	special	ADJ
ftr-328	1270	10	duty	duty	NOUN
ftr-328	1270	11	of	of	ADP
ftr-328	1270	12	tax	tax	NOUN
ftr-328	1270	13	lawyers	lawyer	NOUN
ftr-328	1270	14	reflects	reflect	VERB
ftr-328	1270	15	an	an	DET
ftr-328	1270	16	interesting	interesting	ADJ
ftr-328	1270	17	tension	tension	NOUN
ftr-328	1270	18	between	between	ADP
ftr-328	1270	19	those	those	DET
ftr-328	1270	20	authors	author	NOUN
ftr-328	1270	21	who	who	PRON
ftr-328	1270	22	emphasized	emphasize	VERB
ftr-328	1270	23	the	the	DET
ftr-328	1270	24	similarities	similarity	NOUN
ftr-328	1270	25	between	between	ADP
ftr-328	1270	26	tax	tax	NOUN
ftr-328	1270	27	lawyers	lawyer	NOUN
ftr-328	1270	28	and	and	CCONJ
ftr-328	1270	29	other	other	ADJ
ftr-328	1270	30	lawyers	lawyer	NOUN
ftr-328	1270	31	,	,	PUNCT
ftr-328	1270	32	and	and	CCONJ
ftr-328	1270	33	those	those	PRON
ftr-328	1270	34	who	who	PRON
ftr-328	1270	35	emphasized	emphasize	VERB
ftr-328	1270	36	the	the	DET
ftr-328	1270	37	differences	difference	NOUN
ftr-328	1270	38	between	between	ADP
ftr-328	1270	39	different	different	ADJ
ftr-328	1270	40	types	type	NOUN
ftr-328	1270	41	of	of	ADP
ftr-328	1270	42	lawyers	lawyer	NOUN
ftr-328	1270	43	.	.	PUNCT
ftr-328	1271	1	was	be	AUX
ftr-328	1271	2	the	the	DET
ftr-328	1271	3	tax	tax	NOUN
ftr-328	1271	4	lawyer	lawyer	NOUN
ftr-328	1271	5	a	a	DET
ftr-328	1271	6	tax	tax	NOUN
ftr-328	1271	7	professional	professional	NOUN
ftr-328	1271	8	who	who	PRON
ftr-328	1271	9	happened	happen	VERB
ftr-328	1271	10	to	to	PART
ftr-328	1271	11	be	be	AUX
ftr-328	1271	12	lawyer	lawyer	NOUN
ftr-328	1271	13	or	or	CCONJ
ftr-328	1271	14	a	a	DET
ftr-328	1271	15	lawyer	lawyer	NOUN
ftr-328	1271	16	who	who	PRON
ftr-328	1271	17	happened	happen	VERB
ftr-328	1271	18	to	to	PART
ftr-328	1271	19	have	have	VERB
ftr-328	1271	20	tax	tax	NOUN
ftr-328	1271	21	expertise	expertise	NOUN
ftr-328	1271	22	?	?	PUNCT
ftr-328	1272	1	one	one	NUM
ftr-328	1272	2	wonders	wonder	VERB
ftr-328	1272	3	how	how	SCONJ
ftr-328	1272	4	much	much	ADJ
ftr-328	1272	5	this	this	DET
ftr-328	1272	6	discussion	discussion	NOUN
ftr-328	1272	7	indirectly	indirectly	ADV
ftr-328	1272	8	reflected	reflect	VERB
ftr-328	1272	9	concerns	concern	NOUN
ftr-328	1272	10	over	over	ADP
ftr-328	1272	11	how	how	SCONJ
ftr-328	1272	12	the	the	DET
ftr-328	1272	13	tax	tax	NOUN
ftr-328	1272	14	field	field	NOUN
ftr-328	1272	15	ought	ought	AUX
ftr-328	1272	16	to	to	PART
ftr-328	1272	17	be	be	AUX
ftr-328	1272	18	divided	divide	VERB
ftr-328	1272	19	between	between	ADP
ftr-328	1272	20	lawyers	lawyer	NOUN
ftr-328	1272	21	and	and	CCONJ
ftr-328	1272	22	accountants	accountant	NOUN
ftr-328	1272	23	.	.	PUNCT
ftr-328	1273	1	during	during	ADP
ftr-328	1273	2	this	this	DET
ftr-328	1273	3	period	period	NOUN
ftr-328	1273	4	,	,	PUNCT
ftr-328	1273	5	accountants	accountant	NOUN
ftr-328	1273	6	were	be	AUX
ftr-328	1273	7	being	be	AUX
ftr-328	1273	8	accused	accuse	VERB
ftr-328	1273	9	of	of	ADP
ftr-328	1273	10	engaging	engage	VERB
ftr-328	1273	11	in	in	ADP
ftr-328	1273	12	the	the	DET
ftr-328	1273	13	unauthorized	unauthorized	ADJ
ftr-328	1273	14	practice	practice	NOUN
ftr-328	1273	15	of	of	ADP
ftr-328	1273	16	law	law	NOUN
ftr-328	1273	17	for	for	ADP
ftr-328	1273	18	tax	tax	NOUN
ftr-328	1273	19	-	-	PUNCT
ftr-328	1273	20	related	relate	VERB
ftr-328	1273	21	work,425	work,425	NOUN
ftr-328	1273	22	lawyers	lawyer	NOUN
ftr-328	1273	23	who	who	PRON
ftr-328	1273	24	were	be	AUX
ftr-328	1273	25	also	also	ADV
ftr-328	1273	26	accountants	accountant	NOUN
ftr-328	1273	27	were	be	AUX
ftr-328	1273	28	forbidden	forbid	VERB
ftr-328	1273	29	from	from	ADP
ftr-328	1273	30	practicing	practice	VERB
ftr-328	1273	31	both	both	PRON
ftr-328	1273	32	professions,426	professions,426	NOUN
ftr-328	1273	33	and	and	CCONJ
ftr-328	1273	34	,	,	PUNCT
ftr-328	1273	35	as	as	SCONJ
ftr-328	1273	36	dean	dean	PROPN
ftr-328	1273	37	griswold	griswold	PROPN
ftr-328	1273	38	put	put	VERB
ftr-328	1273	39	it	it	PRON
ftr-328	1273	40	,	,	PUNCT
ftr-328	1273	41	“	"	PUNCT
ftr-328	1273	42	[	[	X
ftr-328	1273	43	t]he	t]he	ADV
ftr-328	1273	44	two	two	NUM
ftr-328	1273	45	great	great	ADJ
ftr-328	1273	46	professions	profession	NOUN
ftr-328	1273	47	of	of	ADP
ftr-328	1273	48	law	law	NOUN
ftr-328	1273	49	and	and	CCONJ
ftr-328	1273	50	accountancy	accountancy	NOUN
ftr-328	1273	51	were	be	AUX
ftr-328	1273	52	squared	square	VERB
ftr-328	1273	53	away	away	ADV
ftr-328	1273	54	for	for	ADP
ftr-328	1273	55	a	a	DET
ftr-328	1273	56	battle	battle	NOUN
ftr-328	1273	57	royal	royal	NOUN
ftr-328	1273	58	.	.	PUNCT
ftr-328	1273	59	”427	”427	PUNCT
ftr-328	1274	1	perhaps	perhaps	ADV
ftr-328	1274	2	this	this	DET
ftr-328	1274	3	battle	battle	NOUN
ftr-328	1274	4	with	with	ADP
ftr-328	1274	5	accountants	accountant	NOUN
ftr-328	1274	6	persuaded	persuade	VERB
ftr-328	1274	7	those	those	PRON
ftr-328	1274	8	who	who	PRON
ftr-328	1274	9	denied	deny	VERB
ftr-328	1274	10	any	any	DET
ftr-328	1274	11	special	special	ADJ
ftr-328	1274	12	duty	duty	NOUN
ftr-328	1274	13	on	on	ADP
ftr-328	1274	14	tax	tax	NOUN
ftr-328	1274	15	lawyers	lawyer	NOUN
ftr-328	1274	16	to	to	PART
ftr-328	1274	17	do	do	VERB
ftr-328	1274	18	so	so	ADV
ftr-328	1274	19	as	as	ADP
ftr-328	1274	20	an	an	DET
ftr-328	1274	21	effort	effort	NOUN
ftr-328	1274	22	to	to	PART
ftr-328	1274	23	establish	establish	VERB
ftr-328	1274	24	that	that	SCONJ
ftr-328	1274	25	tax	tax	NOUN
ftr-328	1274	26	lawyers	lawyer	NOUN
ftr-328	1274	27	were	be	AUX
ftr-328	1274	28	not	not	PART
ftr-328	1274	29	only	only	ADV
ftr-328	1274	30	primarily	primarily	ADV
ftr-328	1274	31	but	but	CCONJ
ftr-328	1274	32	essentially	essentially	ADV
ftr-328	1274	33	and	and	CCONJ
ftr-328	1274	34	exclusively	exclusively	ADV
ftr-328	1274	35	lawyers	lawyer	NOUN
ftr-328	1274	36	,	,	PUNCT
ftr-328	1274	37	sharing	share	VERB
ftr-328	1274	38	professional	professional	ADJ
ftr-328	1274	39	commonalities	commonality	NOUN
ftr-328	1274	40	with	with	ADP
ftr-328	1274	41	all	all	DET
ftr-328	1274	42	the	the	DET
ftr-328	1274	43	other	other	ADJ
ftr-328	1274	44	members	member	NOUN
ftr-328	1274	45	of	of	ADP
ftr-328	1274	46	the	the	DET
ftr-328	1274	47	bar	bar	NOUN
ftr-328	1274	48	but	but	CCONJ
ftr-328	1274	49	no	no	DET
ftr-328	1274	50	other	other	ADJ
ftr-328	1274	51	profession	profession	NOUN
ftr-328	1274	52	.	.	PUNCT
ftr-328	1275	1	tax	tax	NOUN
ftr-328	1275	2	lawyering	lawyering	NOUN
ftr-328	1275	3	was	be	AUX
ftr-328	1275	4	lawyering	lawyere	VERB
ftr-328	1275	5	,	,	PUNCT
ftr-328	1275	6	and	and	CCONJ
ftr-328	1275	7	only	only	ADV
ftr-328	1275	8	tax	tax	NOUN
ftr-328	1275	9	lawyers	lawyer	NOUN
ftr-328	1275	10	were	be	AUX
ftr-328	1275	11	authorized	authorize	VERB
ftr-328	1275	12	to	to	PART
ftr-328	1275	13	do	do	VERB
ftr-328	1275	14	it	it	PRON
ftr-328	1275	15	,	,	PUNCT
ftr-328	1275	16	was	be	AUX
ftr-328	1275	17	perhaps	perhaps	ADV
ftr-328	1275	18	the	the	DET
ftr-328	1275	19	subsurface	subsurface	NOUN
ftr-328	1275	20	theme	theme	NOUN
ftr-328	1275	21	.	.	PUNCT
ftr-328	1276	1	interestingly	interestingly	ADV
ftr-328	1276	2	,	,	PUNCT
ftr-328	1276	3	within	within	ADP
ftr-328	1276	4	only	only	ADV
ftr-328	1276	5	a	a	DET
ftr-328	1276	6	couple	couple	NOUN
ftr-328	1276	7	of	of	ADP
ftr-328	1276	8	years	year	NOUN
ftr-328	1276	9	,	,	PUNCT
ftr-328	1276	10	randolph	randolph	PROPN
ftr-328	1276	11	e.	e.	PROPN
ftr-328	1276	12	paul	paul	PROPN
ftr-328	1276	13	,	,	PUNCT
ftr-328	1276	14	one	one	NUM
ftr-328	1276	15	of	of	ADP
ftr-328	1276	16	the	the	DET
ftr-328	1276	17	most	most	ADV
ftr-328	1276	18	influential	influential	ADJ
ftr-328	1276	19	tax	tax	NOUN
ftr-328	1276	20	lawyers	lawyer	NOUN
ftr-328	1276	21	during	during	ADP
ftr-328	1276	22	this	this	DET
ftr-328	1276	23	time	time	NOUN
ftr-328	1276	24	,	,	PUNCT
ftr-328	1276	25	switched	switch	VERB
ftr-328	1276	26	his	his	PRON
ftr-328	1276	27	emphasis	emphasis	NOUN
ftr-328	1276	28	from	from	ADP
ftr-328	1276	29	the	the	DET
ftr-328	1276	30	differences	difference	NOUN
ftr-328	1276	31	between	between	ADP
ftr-328	1276	32	tax	tax	NOUN
ftr-328	1276	33	lawyers	lawyer	NOUN
ftr-328	1276	34	and	and	CCONJ
ftr-328	1276	35	other	other	ADJ
ftr-328	1276	36	lawyers	lawyer	NOUN
ftr-328	1276	37	to	to	ADP
ftr-328	1276	38	the	the	DET
ftr-328	1276	39	similarity	similarity	NOUN
ftr-328	1276	40	between	between	ADP
ftr-328	1276	41	the	the	DET
ftr-328	1276	42	two	two	NUM
ftr-328	1276	43	.	.	PUNCT
ftr-328	1277	1	perhaps	perhaps	ADV
ftr-328	1277	2	this	this	DET
ftr-328	1277	3	shift	shift	NOUN
ftr-328	1277	4	was	be	AUX
ftr-328	1277	5	influenced	influence	VERB
ftr-328	1277	6	in	in	ADP
ftr-328	1277	7	some	some	DET
ftr-328	1277	8	part	part	NOUN
ftr-328	1277	9	by	by	ADP
ftr-328	1277	10	his	his	PRON
ftr-328	1277	11	sensitivity	sensitivity	NOUN
ftr-328	1277	12	to	to	ADP
ftr-328	1277	13	this	this	DET
ftr-328	1277	14	inter	inter	ADJ
ftr-328	1277	15	-	-	ADJ
ftr-328	1277	16	professional	professional	ADJ
ftr-328	1277	17	debate	debate	NOUN
ftr-328	1277	18	,	,	PUNCT
ftr-328	1277	19	and	and	CCONJ
ftr-328	1277	20	his	his	PRON
ftr-328	1277	21	lending	lending	NOUN
ftr-328	1277	22	his	his	PRON
ftr-328	1277	23	weight	weight	NOUN
ftr-328	1277	24	to	to	ADP
ftr-328	1277	25	the	the	DET
ftr-328	1277	26	proposition	proposition	NOUN
ftr-328	1277	27	that	that	SCONJ
ftr-328	1277	28	tax	tax	NOUN
ftr-328	1277	29	lawyers	lawyer	NOUN
ftr-328	1277	30	were	be	AUX
ftr-328	1277	31	lawyers	lawyer	NOUN
ftr-328	1277	32	,	,	PUNCT
ftr-328	1277	33	not	not	PART
ftr-328	1277	34	a	a	DET
ftr-328	1277	35	unique	unique	ADJ
ftr-328	1277	36	or	or	CCONJ
ftr-328	1277	37	hybrid	hybrid	ADJ
ftr-328	1277	38	“	"	PUNCT
ftr-328	1277	39	tax	tax	NOUN
ftr-328	1277	40	professional	professional	NOUN
ftr-328	1277	41	”	"	PUNCT
ftr-328	1277	42	with	with	ADP
ftr-328	1277	43	duties	duty	NOUN
ftr-328	1277	44	and	and	CCONJ
ftr-328	1277	45	powers	power	NOUN
ftr-328	1277	46	still	still	ADV
ftr-328	1277	47	open	open	VERB
ftr-328	1277	48	for	for	ADP
ftr-328	1277	49	description.428	description.428	NOUN
ftr-328	1277	50	425	425	NUM
ftr-328	1277	51	.	.	PUNCT
ftr-328	1278	1	see	see	VERB
ftr-328	1278	2	,	,	PUNCT
ftr-328	1278	3	e.g.	e.g.	ADV
ftr-328	1278	4	,	,	PUNCT
ftr-328	1278	5	agran	agran	ADJ
ftr-328	1278	6	v.	v.	ADP
ftr-328	1278	7	shaprio	shaprio	NOUN
ftr-328	1278	8	,	,	PUNCT
ftr-328	1278	9	127	127	NUM
ftr-328	1278	10	cal	cal	NOUN
ftr-328	1278	11	.	.	PUNCT
ftr-328	1279	1	app	app	PROPN
ftr-328	1279	2	.	.	PUNCT
ftr-328	1279	3	2d	2d	PROPN
ftr-328	1279	4	supp	supp	PROPN
ftr-328	1279	5	.	.	PUNCT
ftr-328	1280	1	807	807	NUM
ftr-328	1280	2	,	,	PUNCT
ftr-328	1280	3	273	273	NUM
ftr-328	1280	4	p.2d	p.2d	SYM
ftr-328	1280	5	619	619	NUM
ftr-328	1280	6	(	(	PUNCT
ftr-328	1280	7	1954	1954	NUM
ftr-328	1280	8	)	)	PUNCT
ftr-328	1280	9	.	.	PUNCT
ftr-328	1281	1	426	426	X
ftr-328	1281	2	.	.	PUNCT
ftr-328	1282	1	in	in	ADP
ftr-328	1282	2	1961	1961	NUM
ftr-328	1282	3	the	the	DET
ftr-328	1282	4	aba	aba	PROPN
ftr-328	1282	5	standing	standing	PROPN
ftr-328	1282	6	committee	committee	PROPN
ftr-328	1282	7	on	on	ADP
ftr-328	1282	8	professional	professional	ADJ
ftr-328	1282	9	ethics	ethic	NOUN
ftr-328	1282	10	issued	issue	VERB
ftr-328	1282	11	ethics	ethic	NOUN
ftr-328	1282	12	opinion	opinion	NOUN
ftr-328	1282	13	297	297	NUM
ftr-328	1282	14	,	,	PUNCT
ftr-328	1282	15	which	which	PRON
ftr-328	1282	16	prohibited	prohibit	VERB
ftr-328	1282	17	a	a	DET
ftr-328	1282	18	lawyer	lawyer	NOUN
ftr-328	1282	19	-	-	PUNCT
ftr-328	1282	20	accountant	accountant	NOUN
ftr-328	1282	21	from	from	ADP
ftr-328	1282	22	practicing	practice	VERB
ftr-328	1282	23	both	both	PRON
ftr-328	1282	24	.	.	PUNCT
ftr-328	1283	1	the	the	DET
ftr-328	1283	2	following	following	ADJ
ftr-328	1283	3	year	year	NOUN
ftr-328	1283	4	,	,	PUNCT
ftr-328	1283	5	opinion	opinion	NOUN
ftr-328	1283	6	305	305	NUM
ftr-328	1283	7	took	take	VERB
ftr-328	1283	8	the	the	DET
ftr-328	1283	9	position	position	NOUN
ftr-328	1283	10	that	that	SCONJ
ftr-328	1283	11	those	those	PRON
ftr-328	1283	12	who	who	PRON
ftr-328	1283	13	are	be	AUX
ftr-328	1283	14	both	both	DET
ftr-328	1283	15	lawyers	lawyer	NOUN
ftr-328	1283	16	and	and	CCONJ
ftr-328	1283	17	accountants	accountant	NOUN
ftr-328	1283	18	are	be	AUX
ftr-328	1283	19	not	not	PART
ftr-328	1283	20	entitled	entitle	VERB
ftr-328	1283	21	to	to	PART
ftr-328	1283	22	hold	hold	VERB
ftr-328	1283	23	themselves	themselves	PRON
ftr-328	1283	24	out	out	ADP
ftr-328	1283	25	only	only	ADV
ftr-328	1283	26	as	as	ADP
ftr-328	1283	27	accountants	accountant	NOUN
ftr-328	1283	28	but	but	CCONJ
ftr-328	1283	29	to	to	PART
ftr-328	1283	30	engage	engage	VERB
ftr-328	1283	31	in	in	ADP
ftr-328	1283	32	the	the	DET
ftr-328	1283	33	practice	practice	NOUN
ftr-328	1283	34	of	of	ADP
ftr-328	1283	35	law	law	NOUN
ftr-328	1283	36	.	.	PUNCT
ftr-328	1284	1	maintaining	maintain	VERB
ftr-328	1284	2	the	the	DET
ftr-328	1284	3	division	division	NOUN
ftr-328	1284	4	between	between	ADP
ftr-328	1284	5	lawyers	lawyer	NOUN
ftr-328	1284	6	and	and	CCONJ
ftr-328	1284	7	accountants	accountant	NOUN
ftr-328	1284	8	was	be	AUX
ftr-328	1284	9	foremost	foremost	ADJ
ftr-328	1284	10	in	in	ADP
ftr-328	1284	11	the	the	DET
ftr-328	1284	12	mind	mind	NOUN
ftr-328	1284	13	of	of	ADP
ftr-328	1284	14	at	at	ADP
ftr-328	1284	15	least	least	ADJ
ftr-328	1284	16	some	some	PRON
ftr-328	1284	17	members	member	NOUN
ftr-328	1284	18	of	of	ADP
ftr-328	1284	19	the	the	DET
ftr-328	1284	20	committee	committee	NOUN
ftr-328	1284	21	.	.	PUNCT
ftr-328	1285	1	michael	michael	PROPN
ftr-328	1285	2	s.	s.	PROPN
ftr-328	1285	3	ariens	ariens	PROPN
ftr-328	1285	4	,	,	PUNCT
ftr-328	1285	5	american	american	ADJ
ftr-328	1285	6	legal	legal	ADJ
ftr-328	1285	7	ethics	ethic	NOUN
ftr-328	1285	8	in	in	ADP
ftr-328	1285	9	an	an	DET
ftr-328	1285	10	age	age	NOUN
ftr-328	1285	11	of	of	ADP
ftr-328	1285	12	anxiety	anxiety	NOUN
ftr-328	1285	13	,	,	PUNCT
ftr-328	1285	14	40	40	NUM
ftr-328	1285	15	st	st	PROPN
ftr-328	1285	16	.	.	PROPN
ftr-328	1285	17	mary	mary	PROPN
ftr-328	1285	18	’s	’s	PART
ftr-328	1285	19	l.	l.	PROPN
ftr-328	1285	20	rev	rev	PROPN
ftr-328	1285	21	.	.	PROPN
ftr-328	1285	22	343	343	NUM
ftr-328	1285	23	,	,	PUNCT
ftr-328	1285	24	436	436	NUM
ftr-328	1285	25	(	(	PUNCT
ftr-328	1285	26	2008	2008	NUM
ftr-328	1285	27	)	)	PUNCT
ftr-328	1286	1	[	[	X
ftr-328	1286	2	hereinafter	hereinafter	NOUN
ftr-328	1286	3	ariens	arien	NOUN
ftr-328	1286	4	,	,	PUNCT
ftr-328	1286	5	american	american	ADJ
ftr-328	1286	6	legal	legal	ADJ
ftr-328	1286	7	ethics	ethic	NOUN
ftr-328	1286	8	]	]	PUNCT
ftr-328	1286	9	.	.	PUNCT
ftr-328	1287	1	427	427	NUM
ftr-328	1287	2	.	.	PUNCT
ftr-328	1288	1	erwin	erwin	PROPN
ftr-328	1288	2	n.	n.	PROPN
ftr-328	1288	3	griswold	griswold	PROPN
ftr-328	1288	4	,	,	PUNCT
ftr-328	1288	5	role	role	NOUN
ftr-328	1288	6	of	of	ADP
ftr-328	1288	7	lawyer	lawyer	NOUN
ftr-328	1288	8	in	in	ADP
ftr-328	1288	9	tax	tax	NOUN
ftr-328	1288	10	practice	practice	NOUN
ftr-328	1288	11	,	,	PUNCT
ftr-328	1288	12	10	10	NUM
ftr-328	1288	13	u.s.c	u.s.c	ADJ
ftr-328	1288	14	.	.	PUNCT
ftr-328	1289	1	sch	sch	PROPN
ftr-328	1289	2	.	.	PUNCT
ftr-328	1289	3	l.	l.	PROPN
ftr-328	1289	4	,	,	PUNCT
ftr-328	1289	5	major	major	ADJ
ftr-328	1289	6	tax	tax	NOUN
ftr-328	1289	7	planning	planning	NOUN
ftr-328	1289	8	1	1	NUM
ftr-328	1289	9	,	,	PUNCT
ftr-328	1289	10	1	1	NUM
ftr-328	1289	11	(	(	PUNCT
ftr-328	1289	12	1958	1958	NUM
ftr-328	1289	13	)	)	PUNCT
ftr-328	1289	14	(	(	PUNCT
ftr-328	1289	15	commenting	comment	VERB
ftr-328	1289	16	on	on	ADP
ftr-328	1289	17	the	the	DET
ftr-328	1289	18	consequence	consequence	NOUN
ftr-328	1289	19	of	of	ADP
ftr-328	1289	20	the	the	DET
ftr-328	1289	21	agran	agran	ADJ
ftr-328	1289	22	case	case	NOUN
ftr-328	1289	23	creating	create	VERB
ftr-328	1289	24	strife	strife	NOUN
ftr-328	1289	25	between	between	ADP
ftr-328	1289	26	lawyers	lawyer	NOUN
ftr-328	1289	27	and	and	CCONJ
ftr-328	1289	28	accountants	accountant	NOUN
ftr-328	1289	29	)	)	PUNCT
ftr-328	1289	30	.	.	PUNCT
ftr-328	1290	1	see	see	VERB
ftr-328	1290	2	also	also	ADV
ftr-328	1290	3	erwin	erwin	PROPN
ftr-328	1290	4	n.	n.	PROPN
ftr-328	1290	5	griswold	griswold	PROPN
ftr-328	1290	6	,	,	PUNCT
ftr-328	1290	7	lawyers	lawyer	NOUN
ftr-328	1290	8	,	,	PUNCT
ftr-328	1290	9	accountants	accountant	NOUN
ftr-328	1290	10	and	and	CCONJ
ftr-328	1290	11	taxes	taxis	NOUN
ftr-328	1290	12	,	,	PUNCT
ftr-328	1290	13	10	10	NUM
ftr-328	1290	14	rec	rec	X
ftr-328	1290	15	.	.	PUNCT
ftr-328	1291	1	ass’n	ass’n	PROPN
ftr-328	1291	2	b.	b.	PROPN
ftr-328	1291	3	city	city	PROPN
ftr-328	1291	4	n.y	n.y	PROPN
ftr-328	1291	5	.	.	PROPN
ftr-328	1291	6	52	52	NUM
ftr-328	1291	7	(	(	PUNCT
ftr-328	1291	8	1955	1955	NUM
ftr-328	1291	9	)	)	PUNCT
ftr-328	1291	10	reprinted	reprint	VERB
ftr-328	1291	11	in	in	ADP
ftr-328	1291	12	18	18	NUM
ftr-328	1291	13	tex	tex	PROPN
ftr-328	1291	14	.	.	PROPN
ftr-328	1291	15	b.	b.	PROPN
ftr-328	1292	1	j.	j.	PROPN
ftr-328	1292	2	109	109	NUM
ftr-328	1292	3	(	(	PUNCT
ftr-328	1292	4	1955	1955	NUM
ftr-328	1292	5	)	)	PUNCT
ftr-328	1292	6	;	;	PUNCT
ftr-328	1292	7	erwin	erwin	PROPN
ftr-328	1292	8	n.	n.	PROPN
ftr-328	1292	9	griswold	griswold	PROPN
ftr-328	1292	10	,	,	PUNCT
ftr-328	1292	11	a	a	DET
ftr-328	1292	12	further	further	ADJ
ftr-328	1292	13	look	look	NOUN
ftr-328	1292	14	:	:	PUNCT
ftr-328	1292	15	lawyers	lawyer	NOUN
ftr-328	1292	16	and	and	CCONJ
ftr-328	1292	17	accountants	accountant	NOUN
ftr-328	1292	18	,	,	PUNCT
ftr-328	1292	19	41	41	NUM
ftr-328	1292	20	a.b.a	a.b.a	NOUN
ftr-328	1292	21	.	.	PUNCT
ftr-328	1293	1	j.	j.	PROPN
ftr-328	1293	2	1113	1113	NUM
ftr-328	1293	3	(	(	PUNCT
ftr-328	1293	4	1955	1955	NUM
ftr-328	1293	5	)	)	PUNCT
ftr-328	1293	6	.	.	PUNCT
ftr-328	1294	1	428	428	X
ftr-328	1294	2	.	.	PUNCT
ftr-328	1295	1	paul	paul	PROPN
ftr-328	1295	2	,	,	PUNCT
ftr-328	1295	3	tax	tax	NOUN
ftr-328	1295	4	adviser	adviser	NOUN
ftr-328	1295	5	,	,	PUNCT
ftr-328	1295	6	supra	supra	PROPN
ftr-328	1295	7	note	note	NOUN
ftr-328	1295	8	4	4	NUM
ftr-328	1295	9	,	,	PUNCT
ftr-328	1295	10	at	at	ADP
ftr-328	1295	11	425	425	NUM
ftr-328	1295	12	.	.	PUNCT
ftr-328	1296	1	see	see	VERB
ftr-328	1296	2	maguire	maguire	NOUN
ftr-328	1296	3	,	,	PUNCT
ftr-328	1296	4	conscious	conscious	ADJ
ftr-328	1296	5	and	and	CCONJ
ftr-328	1296	6	propriety	propriety	NOUN
ftr-328	1296	7	,	,	PUNCT
ftr-328	1296	8	supra	supra	PROPN
ftr-328	1296	9	note	note	NOUN
ftr-328	1296	10	24	24	NUM
ftr-328	1296	11	,	,	PUNCT
ftr-328	1296	12	at	at	ADP
ftr-328	1296	13	27	27	NUM
ftr-328	1296	14	.	.	PUNCT
ftr-328	1297	1	2012	2012	NUM
ftr-328	1297	2	]	]	PUNCT
ftr-328	1297	3	legal	legal	ADJ
ftr-328	1297	4	ethics	ethic	NOUN
ftr-328	1297	5	and	and	CCONJ
ftr-328	1297	6	federal	federal	ADJ
ftr-328	1297	7	taxes	taxis	NOUN
ftr-328	1297	8	55	55	NUM
ftr-328	1297	9	when	when	SCONJ
ftr-328	1297	10	it	it	PRON
ftr-328	1297	11	came	come	VERB
ftr-328	1297	12	to	to	ADP
ftr-328	1297	13	describing	describe	VERB
ftr-328	1297	14	how	how	SCONJ
ftr-328	1297	15	it	it	PRON
ftr-328	1297	16	is	be	AUX
ftr-328	1297	17	tax	tax	NOUN
ftr-328	1297	18	lawyers	lawyer	NOUN
ftr-328	1297	19	ought	ought	AUX
ftr-328	1297	20	to	to	PART
ftr-328	1297	21	go	go	VERB
ftr-328	1297	22	about	about	ADP
ftr-328	1297	23	being	be	AUX
ftr-328	1297	24	good	good	ADJ
ftr-328	1297	25	tax	tax	NOUN
ftr-328	1297	26	lawyers	lawyer	NOUN
ftr-328	1297	27	,	,	PUNCT
ftr-328	1297	28	perhaps	perhaps	ADV
ftr-328	1297	29	the	the	DET
ftr-328	1297	30	most	most	ADV
ftr-328	1297	31	interesting	interesting	ADJ
ftr-328	1297	32	emphasis	emphasis	NOUN
ftr-328	1297	33	was	be	AUX
ftr-328	1297	34	the	the	DET
ftr-328	1297	35	deemphasis	deemphasis	NOUN
ftr-328	1297	36	of	of	ADP
ftr-328	1297	37	technical	technical	ADJ
ftr-328	1297	38	analysis	analysis	NOUN
ftr-328	1297	39	.	.	PUNCT
ftr-328	1298	1	randolph	randolph	PROPN
ftr-328	1298	2	e.	e.	PROPN
ftr-328	1298	3	paul	paul	PROPN
ftr-328	1298	4	characterized	characterize	VERB
ftr-328	1298	5	tax	tax	NOUN
ftr-328	1298	6	law	law	NOUN
ftr-328	1298	7	as	as	ADP
ftr-328	1298	8	less	less	ADV
ftr-328	1298	9	formal	formal	ADJ
ftr-328	1298	10	and	and	CCONJ
ftr-328	1298	11	technical	technical	ADJ
ftr-328	1298	12	than	than	ADP
ftr-328	1298	13	other	other	ADJ
ftr-328	1298	14	fields	field	NOUN
ftr-328	1298	15	of	of	ADP
ftr-328	1298	16	law.429	law.429	PROPN
ftr-328	1298	17	robert	robert	PROPN
ftr-328	1298	18	n.	n.	PROPN
ftr-328	1298	19	miller	miller	PROPN
ftr-328	1298	20	claimed	claim	VERB
ftr-328	1298	21	the	the	DET
ftr-328	1298	22	tax	tax	NOUN
ftr-328	1298	23	lawyers	lawyer	NOUN
ftr-328	1298	24	have	have	VERB
ftr-328	1298	25	to	to	PART
ftr-328	1298	26	rely	rely	VERB
ftr-328	1298	27	more	more	ADV
ftr-328	1298	28	on	on	ADP
ftr-328	1298	29	practical	practical	ADJ
ftr-328	1298	30	wisdom	wisdom	NOUN
ftr-328	1298	31	than	than	ADP
ftr-328	1298	32	technical	technical	ADJ
ftr-328	1298	33	analysis,430	analysis,430	PROPN
ftr-328	1298	34	and	and	CCONJ
ftr-328	1298	35	merle	merle	PROPN
ftr-328	1298	36	miller	miller	PROPN
ftr-328	1298	37	argued	argue	VERB
ftr-328	1298	38	that	that	SCONJ
ftr-328	1298	39	confidence	confidence	NOUN
ftr-328	1298	40	in	in	ADP
ftr-328	1298	41	a	a	DET
ftr-328	1298	42	technical	technical	ADJ
ftr-328	1298	43	approach	approach	NOUN
ftr-328	1298	44	to	to	ADP
ftr-328	1298	45	taxation	taxation	NOUN
ftr-328	1298	46	was	be	AUX
ftr-328	1298	47	the	the	DET
ftr-328	1298	48	mark	mark	NOUN
ftr-328	1298	49	of	of	ADP
ftr-328	1298	50	naïve	naïve	ADJ
ftr-328	1298	51	clients	client	NOUN
ftr-328	1298	52	rather	rather	ADV
ftr-328	1298	53	than	than	ADP
ftr-328	1298	54	good	good	ADJ
ftr-328	1298	55	tax	tax	NOUN
ftr-328	1298	56	lawyers.431	lawyers.431	PROPN
ftr-328	1298	57	norris	norris	PROPN
ftr-328	1298	58	darrell	darrell	PROPN
ftr-328	1298	59	described	describe	VERB
ftr-328	1298	60	the	the	DET
ftr-328	1298	61	acquisition	acquisition	NOUN
ftr-328	1298	62	of	of	ADP
ftr-328	1298	63	knowledge	knowledge	NOUN
ftr-328	1298	64	of	of	ADP
ftr-328	1298	65	the	the	DET
ftr-328	1298	66	tax	tax	NOUN
ftr-328	1298	67	code	code	NOUN
ftr-328	1298	68	,	,	PUNCT
ftr-328	1298	69	regulations	regulation	NOUN
ftr-328	1298	70	,	,	PUNCT
ftr-328	1298	71	and	and	CCONJ
ftr-328	1298	72	rulings	ruling	NOUN
ftr-328	1298	73	,	,	PUNCT
ftr-328	1298	74	as	as	ADP
ftr-328	1298	75	one	one	NOUN
ftr-328	1298	76	requiring	require	VERB
ftr-328	1298	77	“	"	PUNCT
ftr-328	1298	78	an	an	DET
ftr-328	1298	79	inordinate	inordinate	ADJ
ftr-328	1298	80	expenditure	expenditure	NOUN
ftr-328	1298	81	of	of	ADP
ftr-328	1298	82	time	time	NOUN
ftr-328	1298	83	,	,	PUNCT
ftr-328	1298	84	”	"	PUNCT
ftr-328	1298	85	but	but	CCONJ
ftr-328	1298	86	only	only	ADV
ftr-328	1298	87	the	the	DET
ftr-328	1298	88	very	very	ADV
ftr-328	1298	89	first	first	ADJ
ftr-328	1298	90	step	step	NOUN
ftr-328	1298	91	in	in	ADP
ftr-328	1298	92	tax	tax	NOUN
ftr-328	1298	93	advising.432	advising.432	NOUN
ftr-328	1298	94	this	this	DET
ftr-328	1298	95	technical	technical	ADJ
ftr-328	1298	96	knowledge	knowledge	NOUN
ftr-328	1298	97	had	have	VERB
ftr-328	1298	98	to	to	PART
ftr-328	1298	99	be	be	AUX
ftr-328	1298	100	placed	place	VERB
ftr-328	1298	101	in	in	ADP
ftr-328	1298	102	the	the	DET
ftr-328	1298	103	light	light	NOUN
ftr-328	1298	104	of	of	ADP
ftr-328	1298	105	the	the	DET
ftr-328	1298	106	client	client	NOUN
ftr-328	1298	107	’s	’s	PART
ftr-328	1298	108	situation	situation	NOUN
ftr-328	1298	109	,	,	PUNCT
ftr-328	1298	110	legal	legal	ADJ
ftr-328	1298	111	history	history	NOUN
ftr-328	1298	112	,	,	PUNCT
ftr-328	1298	113	congressional	congressional	ADJ
ftr-328	1298	114	purpose	purpose	NOUN
ftr-328	1298	115	,	,	PUNCT
ftr-328	1298	116	and	and	CCONJ
ftr-328	1298	117	moral	moral	ADJ
ftr-328	1298	118	propriety.433	propriety.433	NOUN
ftr-328	1298	119	the	the	DET
ftr-328	1298	120	tax	tax	NOUN
ftr-328	1298	121	lawyer	lawyer	NOUN
ftr-328	1298	122	was	be	AUX
ftr-328	1298	123	called	call	VERB
ftr-328	1298	124	upon	upon	SCONJ
ftr-328	1298	125	for	for	ADP
ftr-328	1298	126	his	his	PRON
ftr-328	1298	127	judgment	judgment	NOUN
ftr-328	1298	128	,	,	PUNCT
ftr-328	1298	129	which	which	PRON
ftr-328	1298	130	mr	mr	PROPN
ftr-328	1298	131	.	.	PROPN
ftr-328	1298	132	darrell	darrell	PROPN
ftr-328	1298	133	compared	compare	VERB
ftr-328	1298	134	with	with	ADP
ftr-328	1298	135	that	that	PRON
ftr-328	1298	136	of	of	ADP
ftr-328	1298	137	a	a	DET
ftr-328	1298	138	“	"	PUNCT
ftr-328	1298	139	perfume	perfume	NOUN
ftr-328	1298	140	smeller	smell	ADJ
ftr-328	1298	141	or	or	CCONJ
ftr-328	1298	142	wine	wine	NOUN
ftr-328	1298	143	tester	tester	NOUN
ftr-328	1298	144	,	,	PUNCT
ftr-328	1298	145	”	"	PUNCT
ftr-328	1298	146	and	and	CCONJ
ftr-328	1298	147	certainly	certainly	ADV
ftr-328	1298	148	never	never	ADV
ftr-328	1298	149	called	call	VERB
ftr-328	1298	150	upon	upon	SCONJ
ftr-328	1298	151	to	to	PART
ftr-328	1298	152	cleverly	cleverly	ADV
ftr-328	1298	153	“	"	PUNCT
ftr-328	1298	154	jig	jig	NOUN
ftr-328	1298	155	-	-	PUNCT
ftr-328	1298	156	saw	saw	NOUN
ftr-328	1298	157	cut	cut	NOUN
ftr-328	1298	158	”	"	PUNCT
ftr-328	1298	159	technical	technical	PROPN
ftr-328	1298	160	arguments.434	arguments.434	PROPN
ftr-328	1298	161	merle	merle	PROPN
ftr-328	1298	162	miller	miller	PROPN
ftr-328	1298	163	emphasized	emphasize	VERB
ftr-328	1298	164	the	the	DET
ftr-328	1298	165	importance	importance	NOUN
ftr-328	1298	166	of	of	ADP
ftr-328	1298	167	being	be	AUX
ftr-328	1298	168	“	"	PUNCT
ftr-328	1298	169	as	as	ADV
ftr-328	1298	170	zealous	zealous	ADJ
ftr-328	1298	171	in	in	ADP
ftr-328	1298	172	developing	develop	VERB
ftr-328	1298	173	a	a	DET
ftr-328	1298	174	sense	sense	NOUN
ftr-328	1298	175	of	of	ADP
ftr-328	1298	176	moral	moral	ADJ
ftr-328	1298	177	fairness	fairness	NOUN
ftr-328	1298	178	as	as	ADP
ftr-328	1298	179	in	in	ADP
ftr-328	1298	180	acquiring	acquire	VERB
ftr-328	1298	181	a	a	DET
ftr-328	1298	182	technical	technical	ADJ
ftr-328	1298	183	working	work	VERB
ftr-328	1298	184	knowledge	knowledge	NOUN
ftr-328	1298	185	of	of	ADP
ftr-328	1298	186	the	the	DET
ftr-328	1298	187	code	code	NOUN
ftr-328	1298	188	,	,	PUNCT
ftr-328	1298	189	”	"	PUNCT
ftr-328	1298	190	as	as	SCONJ
ftr-328	1298	191	he	he	PRON
ftr-328	1298	192	believed	believe	VERB
ftr-328	1298	193	that	that	SCONJ
ftr-328	1298	194	a	a	DET
ftr-328	1298	195	lawyer	lawyer	NOUN
ftr-328	1298	196	who	who	PRON
ftr-328	1298	197	failed	fail	VERB
ftr-328	1298	198	to	to	PART
ftr-328	1298	199	accept	accept	VERB
ftr-328	1298	200	the	the	DET
ftr-328	1298	201	relevance	relevance	NOUN
ftr-328	1298	202	of	of	ADP
ftr-328	1298	203	his	his	PRON
ftr-328	1298	204	own	own	ADJ
ftr-328	1298	205	moral	moral	ADJ
ftr-328	1298	206	sensibilities	sensibility	NOUN
ftr-328	1298	207	would	would	AUX
ftr-328	1298	208	push	push	VERB
ftr-328	1298	209	his	his	PRON
ftr-328	1298	210	clients	client	NOUN
ftr-328	1298	211	into	into	ADP
ftr-328	1298	212	trouble.435	trouble.435	PROPN
ftr-328	1298	213	randolph	randolph	PROPN
ftr-328	1298	214	e.	e.	PROPN
ftr-328	1298	215	paul	paul	PROPN
ftr-328	1298	216	warned	warn	VERB
ftr-328	1298	217	against	against	ADP
ftr-328	1298	218	putting	put	VERB
ftr-328	1298	219	“	"	PUNCT
ftr-328	1298	220	undue	undue	ADJ
ftr-328	1298	221	trust	trust	NOUN
ftr-328	1298	222	in	in	ADP
ftr-328	1298	223	the	the	DET
ftr-328	1298	224	letter	letter	NOUN
ftr-328	1298	225	of	of	ADP
ftr-328	1298	226	the	the	DET
ftr-328	1298	227	law	law	NOUN
ftr-328	1298	228	,	,	PUNCT
ftr-328	1298	229	”	"	PUNCT
ftr-328	1298	230	remembering	remember	VERB
ftr-328	1298	231	the	the	DET
ftr-328	1298	232	underlying	underlying	ADJ
ftr-328	1298	233	purpose	purpose	NOUN
ftr-328	1298	234	of	of	ADP
ftr-328	1298	235	the	the	DET
ftr-328	1298	236	law	law	NOUN
ftr-328	1298	237	,	,	PUNCT
ftr-328	1298	238	and	and	CCONJ
ftr-328	1298	239	relying	rely	VERB
ftr-328	1298	240	on	on	ADP
ftr-328	1298	241	professional	professional	ADJ
ftr-328	1298	242	intuition	intuition	NOUN
ftr-328	1298	243	when	when	SCONJ
ftr-328	1298	244	giving	give	VERB
ftr-328	1298	245	tax	tax	NOUN
ftr-328	1298	246	advice.436	advice.436	PROPN
ftr-328	1298	247	in	in	ADP
ftr-328	1298	248	sum	sum	NOUN
ftr-328	1298	249	,	,	PUNCT
ftr-328	1298	250	broad	broad	ADJ
ftr-328	1298	251	judgment	judgment	NOUN
ftr-328	1298	252	was	be	AUX
ftr-328	1298	253	what	what	PRON
ftr-328	1298	254	a	a	DET
ftr-328	1298	255	tax	tax	NOUN
ftr-328	1298	256	lawyer	lawyer	NOUN
ftr-328	1298	257	needed	need	VERB
ftr-328	1298	258	and	and	CCONJ
ftr-328	1298	259	not	not	PART
ftr-328	1298	260	mere	mere	ADJ
ftr-328	1298	261	technical	technical	ADJ
ftr-328	1298	262	expertise.437	expertise.437	NOUN
ftr-328	1298	263	this	this	DET
ftr-328	1298	264	judgment	judgment	NOUN
ftr-328	1298	265	is	be	AUX
ftr-328	1298	266	informed	inform	VERB
ftr-328	1298	267	not	not	PART
ftr-328	1298	268	only	only	ADV
ftr-328	1298	269	by	by	ADP
ftr-328	1298	270	knowledge	knowledge	NOUN
ftr-328	1298	271	of	of	ADP
ftr-328	1298	272	the	the	DET
ftr-328	1298	273	law	law	NOUN
ftr-328	1298	274	and	and	CCONJ
ftr-328	1298	275	its	its	PRON
ftr-328	1298	276	purpose	purpose	NOUN
ftr-328	1298	277	,	,	PUNCT
ftr-328	1298	278	but	but	CCONJ
ftr-328	1298	279	also	also	ADV
ftr-328	1298	280	,	,	PUNCT
ftr-328	1298	281	mark	mark	PROPN
ftr-328	1298	282	h.	h.	PROPN
ftr-328	1298	283	johnson	johnson	PROPN
ftr-328	1298	284	argued	argue	VERB
ftr-328	1298	285	,	,	PUNCT
ftr-328	1298	286	by	by	ADP
ftr-328	1298	287	the	the	DET
ftr-328	1298	288	study	study	NOUN
ftr-328	1298	289	of	of	ADP
ftr-328	1298	290	literature	literature	NOUN
ftr-328	1298	291	and	and	CCONJ
ftr-328	1298	292	history.438	history.438	PROPN
ftr-328	1298	293	robert	robert	PROPN
ftr-328	1298	294	n.	n.	PROPN
ftr-328	1298	295	miller	miller	PROPN
ftr-328	1298	296	described	describe	VERB
ftr-328	1298	297	the	the	DET
ftr-328	1298	298	necessary	necessary	ADJ
ftr-328	1298	299	type	type	NOUN
ftr-328	1298	300	of	of	ADP
ftr-328	1298	301	judgment	judgment	NOUN
ftr-328	1298	302	not	not	PART
ftr-328	1298	303	as	as	ADP
ftr-328	1298	304	a	a	DET
ftr-328	1298	305	professional	professional	ADJ
ftr-328	1298	306	attribute	attribute	NOUN
ftr-328	1298	307	but	but	CCONJ
ftr-328	1298	308	a	a	DET
ftr-328	1298	309	personal	personal	ADJ
ftr-328	1298	310	one	one	NOUN
ftr-328	1298	311	—	—	PUNCT
ftr-328	1298	312	the	the	DET
ftr-328	1298	313	judgment	judgment	NOUN
ftr-328	1298	314	that	that	PRON
ftr-328	1298	315	led	lead	VERB
ftr-328	1298	316	the	the	DET
ftr-328	1298	317	lawyer	lawyer	NOUN
ftr-328	1298	318	into	into	ADP
ftr-328	1298	319	a	a	DET
ftr-328	1298	320	well	well	ADV
ftr-328	1298	321	-	-	PUNCT
ftr-328	1298	322	balanced	balance	VERB
ftr-328	1298	323	personal	personal	ADJ
ftr-328	1298	324	life	life	NOUN
ftr-328	1298	325	was	be	AUX
ftr-328	1298	326	what	what	PRON
ftr-328	1298	327	he	he	PRON
ftr-328	1298	328	had	have	VERB
ftr-328	1298	329	in	in	ADP
ftr-328	1298	330	mind.439	mind.439	PROPN
ftr-328	1298	331	thus	thus	ADV
ftr-328	1298	332	,	,	PUNCT
ftr-328	1298	333	in	in	ADP
ftr-328	1298	334	these	these	DET
ftr-328	1298	335	tax	tax	NOUN
ftr-328	1298	336	lawyers	lawyer	NOUN
ftr-328	1298	337	’	’	PART
ftr-328	1298	338	minds	mind	NOUN
ftr-328	1298	339	,	,	PUNCT
ftr-328	1298	340	good	good	ADJ
ftr-328	1298	341	technical	technical	ADJ
ftr-328	1298	342	analysis	analysis	NOUN
ftr-328	1298	343	was	be	AUX
ftr-328	1298	344	necessary	necessary	ADJ
ftr-328	1298	345	but	but	CCONJ
ftr-328	1298	346	insufficient	insufficient	ADJ
ftr-328	1298	347	for	for	ADP
ftr-328	1298	348	good	good	ADJ
ftr-328	1298	349	tax	tax	NOUN
ftr-328	1298	350	lawyering	lawyering	NOUN
ftr-328	1298	351	.	.	PUNCT
ftr-328	1299	1	good	good	ADJ
ftr-328	1299	2	tax	tax	NOUN
ftr-328	1299	3	lawyers	lawyer	NOUN
ftr-328	1299	4	were	be	AUX
ftr-328	1299	5	wise	wise	ADJ
ftr-328	1299	6	,	,	PUNCT
ftr-328	1299	7	not	not	PART
ftr-328	1299	8	merely	merely	ADV
ftr-328	1299	9	clever	clever	ADJ
ftr-328	1299	10	.	.	PUNCT
ftr-328	1300	1	429	429	NUM
ftr-328	1300	2	.	.	PUNCT
ftr-328	1301	1	paul	paul	PROPN
ftr-328	1301	2	,	,	PUNCT
ftr-328	1301	3	responsibilities	responsibility	NOUN
ftr-328	1301	4	,	,	PUNCT
ftr-328	1301	5	supra	supra	PROPN
ftr-328	1301	6	note	note	NOUN
ftr-328	1301	7	57	57	NUM
ftr-328	1301	8	,	,	PUNCT
ftr-328	1301	9	at	at	ADP
ftr-328	1301	10	381	381	NUM
ftr-328	1301	11	.	.	PUNCT
ftr-328	1301	12	430	430	NUM
ftr-328	1301	13	.	.	PUNCT
ftr-328	1302	1	i	i	PRON
ftr-328	1302	2	d.	d.	PROPN
ftr-328	1302	3	at	at	ADP
ftr-328	1302	4	9	9	NUM
ftr-328	1302	5	.	.	PUNCT
ftr-328	1302	6	431	431	NUM
ftr-328	1302	7	.	.	PUNCT
ftr-328	1303	1	miller	miller	PROPN
ftr-328	1303	2	,	,	PUNCT
ftr-328	1303	3	morality	morality	NOUN
ftr-328	1303	4	,	,	PUNCT
ftr-328	1303	5	supra	supra	ADJ
ftr-328	1303	6	note	note	NOUN
ftr-328	1303	7	20	20	NUM
ftr-328	1303	8	,	,	PUNCT
ftr-328	1303	9	at	at	ADP
ftr-328	1303	10	1075	1075	NUM
ftr-328	1303	11	.	.	PUNCT
ftr-328	1304	1	432	432	NUM
ftr-328	1304	2	.	.	PUNCT
ftr-328	1305	1	darrell	darrell	PROPN
ftr-328	1305	2	,	,	PUNCT
ftr-328	1305	3	tax	tax	NOUN
ftr-328	1305	4	minimization	minimization	NOUN
ftr-328	1305	5	devices	device	NOUN
ftr-328	1305	6	,	,	PUNCT
ftr-328	1305	7	supra	supra	PROPN
ftr-328	1305	8	note	note	PROPN
ftr-328	1305	9	21	21	NUM
ftr-328	1305	10	,	,	PUNCT
ftr-328	1305	11	at	at	ADP
ftr-328	1305	12	984	984	NUM
ftr-328	1305	13	.	.	PUNCT
ftr-328	1305	14	433	433	NUM
ftr-328	1305	15	.	.	PUNCT
ftr-328	1306	1	i	i	PRON
ftr-328	1306	2	d.	d.	PROPN
ftr-328	1306	3	at	at	ADP
ftr-328	1306	4	985–89	985–89	NUM
ftr-328	1306	5	;	;	PUNCT
ftr-328	1306	6	bittker	bittker	NOUN
ftr-328	1306	7	,	,	PUNCT
ftr-328	1306	8	professional	professional	ADJ
ftr-328	1306	9	responsibility	responsibility	NOUN
ftr-328	1306	10	,	,	PUNCT
ftr-328	1306	11	supra	supra	PROPN
ftr-328	1306	12	note	note	PROPN
ftr-328	1306	13	23	23	NUM
ftr-328	1306	14	,	,	PUNCT
ftr-328	1306	15	at	at	ADP
ftr-328	1306	16	101	101	NUM
ftr-328	1306	17	(	(	PUNCT
ftr-328	1306	18	statement	statement	NOUN
ftr-328	1306	19	by	by	ADP
ftr-328	1306	20	norris	norris	PROPN
ftr-328	1306	21	darrell	darrell	PROPN
ftr-328	1306	22	)	)	PUNCT
ftr-328	1306	23	.	.	PUNCT
ftr-328	1307	1	434	434	NUM
ftr-328	1307	2	.	.	PUNCT
ftr-328	1308	1	darrell	darrell	PROPN
ftr-328	1308	2	,	,	PUNCT
ftr-328	1308	3	tax	tax	NOUN
ftr-328	1308	4	minimization	minimization	NOUN
ftr-328	1308	5	devices	device	NOUN
ftr-328	1308	6	,	,	PUNCT
ftr-328	1308	7	supra	supra	PROPN
ftr-328	1308	8	note	note	PROPN
ftr-328	1308	9	21	21	NUM
ftr-328	1308	10	,	,	PUNCT
ftr-328	1308	11	at	at	ADP
ftr-328	1308	12	988	988	NUM
ftr-328	1308	13	.	.	PUNCT
ftr-328	1309	1	435	435	NUM
ftr-328	1309	2	.	.	PUNCT
ftr-328	1310	1	miller	miller	PROPN
ftr-328	1310	2	,	,	PUNCT
ftr-328	1310	3	morality	morality	NOUN
ftr-328	1310	4	,	,	PUNCT
ftr-328	1310	5	supra	supra	ADJ
ftr-328	1310	6	note	note	NOUN
ftr-328	1310	7	20	20	NUM
ftr-328	1310	8	,	,	PUNCT
ftr-328	1310	9	at	at	ADP
ftr-328	1310	10	1076–77	1076–77	NUM
ftr-328	1310	11	.	.	PUNCT
ftr-328	1311	1	436	436	NUM
ftr-328	1311	2	.	.	PUNCT
ftr-328	1312	1	paul	paul	PROPN
ftr-328	1312	2	,	,	PUNCT
ftr-328	1312	3	tax	tax	NOUN
ftr-328	1312	4	adviser	adviser	NOUN
ftr-328	1312	5	,	,	PUNCT
ftr-328	1312	6	supra	supra	PROPN
ftr-328	1312	7	note	note	NOUN
ftr-328	1312	8	4	4	NUM
ftr-328	1312	9	,	,	PUNCT
ftr-328	1312	10	at	at	ADP
ftr-328	1312	11	417	417	NUM
ftr-328	1312	12	.	.	PROPN
ftr-328	1312	13	437	437	NUM
ftr-328	1312	14	.	.	PUNCT
ftr-328	1313	1	see	see	VERB
ftr-328	1313	2	paul	paul	PROPN
ftr-328	1313	3	,	,	PUNCT
ftr-328	1313	4	responsibilities	responsibility	NOUN
ftr-328	1313	5	,	,	PUNCT
ftr-328	1313	6	supra	supra	PROPN
ftr-328	1313	7	note	note	NOUN
ftr-328	1313	8	57	57	NUM
ftr-328	1313	9	,	,	PUNCT
ftr-328	1313	10	at	at	ADP
ftr-328	1313	11	378–79	378–79	NUM
ftr-328	1313	12	,	,	PUNCT
ftr-328	1313	13	381	381	NUM
ftr-328	1313	14	,	,	PUNCT
ftr-328	1313	15	385	385	NUM
ftr-328	1313	16	;	;	PUNCT
ftr-328	1313	17	paul	paul	PROPN
ftr-328	1313	18	,	,	PUNCT
ftr-328	1313	19	tax	tax	NOUN
ftr-328	1313	20	adviser	adviser	NOUN
ftr-328	1313	21	,	,	PUNCT
ftr-328	1313	22	supra	supra	PROPN
ftr-328	1313	23	note	note	NOUN
ftr-328	1313	24	4	4	NUM
ftr-328	1313	25	,	,	PUNCT
ftr-328	1313	26	at	at	ADP
ftr-328	1313	27	416–17	416–17	NUM
ftr-328	1313	28	.	.	PUNCT
ftr-328	1314	1	438	438	NUM
ftr-328	1314	2	.	.	PUNCT
ftr-328	1315	1	cahn	cahn	PROPN
ftr-328	1315	2	et	et	PROPN
ftr-328	1315	3	al	al	PROPN
ftr-328	1315	4	.	.	PROPN
ftr-328	1315	5	,	,	PUNCT
ftr-328	1315	6	successful	successful	ADJ
ftr-328	1315	7	tax	tax	NOUN
ftr-328	1315	8	lawyer	lawyer	NOUN
ftr-328	1315	9	,	,	PUNCT
ftr-328	1315	10	supra	supra	PROPN
ftr-328	1315	11	note	note	PROPN
ftr-328	1315	12	26	26	NUM
ftr-328	1315	13	,	,	PUNCT
ftr-328	1315	14	at	at	ADP
ftr-328	1315	15	4–5	4–5	PROPN
ftr-328	1315	16	(	(	PUNCT
ftr-328	1315	17	statements	statement	NOUN
ftr-328	1315	18	by	by	ADP
ftr-328	1315	19	mark	mark	PROPN
ftr-328	1315	20	h.	h.	PROPN
ftr-328	1315	21	johnson	johnson	PROPN
ftr-328	1315	22	)	)	PUNCT
ftr-328	1315	23	.	.	PUNCT
ftr-328	1316	1	439	439	NUM
ftr-328	1316	2	.	.	PUNCT
ftr-328	1317	1	i	i	PRON
ftr-328	1317	2	d.	d.	PROPN
ftr-328	1317	3	at	at	ADP
ftr-328	1317	4	9	9	NUM
ftr-328	1317	5	(	(	PUNCT
ftr-328	1317	6	statements	statement	NOUN
ftr-328	1317	7	by	by	ADP
ftr-328	1317	8	robert	robert	PROPN
ftr-328	1317	9	n.	n.	PROPN
ftr-328	1317	10	miller	miller	PROPN
ftr-328	1317	11	)	)	PUNCT
ftr-328	1317	12	.	.	PUNCT
ftr-328	1318	1	56	56	NUM
ftr-328	1318	2	florida	florida	PROPN
ftr-328	1318	3	tax	tax	NOUN
ftr-328	1318	4	review	review	NOUN
ftr-328	1318	5	[	[	X
ftr-328	1318	6	vol	vol	NOUN
ftr-328	1318	7	.	.	PUNCT
ftr-328	1319	1	12:1	12:1	NUM
ftr-328	1319	2	in	in	ADP
ftr-328	1319	3	the	the	DET
ftr-328	1319	4	past	past	ADJ
ftr-328	1319	5	decade	decade	NOUN
ftr-328	1319	6	especially	especially	ADV
ftr-328	1319	7	,	,	PUNCT
ftr-328	1319	8	we	we	PRON
ftr-328	1319	9	have	have	AUX
ftr-328	1319	10	become	become	VERB
ftr-328	1319	11	accustomed	accustomed	ADJ
ftr-328	1319	12	to	to	ADP
ftr-328	1319	13	detailed	detailed	ADJ
ftr-328	1319	14	practice	practice	NOUN
ftr-328	1319	15	regulation	regulation	NOUN
ftr-328	1319	16	from	from	ADP
ftr-328	1319	17	the	the	DET
ftr-328	1319	18	treasury	treasury	NOUN
ftr-328	1319	19	department440	department440	PROPN
ftr-328	1319	20	—	—	PUNCT
ftr-328	1319	21	and	and	CCONJ
ftr-328	1319	22	detailed	detailed	ADJ
ftr-328	1319	23	comments	comment	NOUN
ftr-328	1319	24	from	from	ADP
ftr-328	1319	25	tax	tax	NOUN
ftr-328	1319	26	bar	bar	NOUN
ftr-328	1319	27	committees.441	committees.441	NOUN
ftr-328	1319	28	it	it	PRON
ftr-328	1319	29	is	be	AUX
ftr-328	1319	30	helpful	helpful	ADJ
ftr-328	1319	31	to	to	PART
ftr-328	1319	32	remember	remember	VERB
ftr-328	1319	33	there	there	PRON
ftr-328	1319	34	was	be	VERB
ftr-328	1319	35	not	not	PART
ftr-328	1319	36	the	the	DET
ftr-328	1319	37	same	same	ADJ
ftr-328	1319	38	type	type	NOUN
ftr-328	1319	39	of	of	ADP
ftr-328	1319	40	guidance	guidance	NOUN
ftr-328	1319	41	,	,	PUNCT
ftr-328	1319	42	regulation	regulation	NOUN
ftr-328	1319	43	,	,	PUNCT
ftr-328	1319	44	or	or	CCONJ
ftr-328	1319	45	committee	committee	NOUN
ftr-328	1319	46	work	work	NOUN
ftr-328	1319	47	during	during	ADP
ftr-328	1319	48	most	most	ADJ
ftr-328	1319	49	of	of	ADP
ftr-328	1319	50	the	the	DET
ftr-328	1319	51	period	period	NOUN
ftr-328	1319	52	in	in	ADP
ftr-328	1319	53	which	which	PRON
ftr-328	1319	54	these	these	DET
ftr-328	1319	55	lawyers	lawyer	NOUN
ftr-328	1319	56	were	be	AUX
ftr-328	1319	57	writing.442	writing.442	VERB
ftr-328	1319	58	indeed	indeed	ADV
ftr-328	1319	59	,	,	PUNCT
ftr-328	1319	60	some	some	PRON
ftr-328	1319	61	of	of	ADP
ftr-328	1319	62	the	the	DET
ftr-328	1319	63	lawyers	lawyer	NOUN
ftr-328	1319	64	called	call	VERB
ftr-328	1319	65	for	for	ADP
ftr-328	1319	66	increased	increased	ADJ
ftr-328	1319	67	efforts	effort	NOUN
ftr-328	1319	68	of	of	ADP
ftr-328	1319	69	exactly	exactly	ADV
ftr-328	1319	70	this	this	DET
ftr-328	1319	71	sort	sort	NOUN
ftr-328	1319	72	.	.	PUNCT
ftr-328	1320	1	professor	professor	NOUN
ftr-328	1320	2	maguire	maguire	NOUN
ftr-328	1320	3	called	call	VERB
ftr-328	1320	4	for	for	ADP
ftr-328	1320	5	“	"	PUNCT
ftr-328	1320	6	marching	marching	NOUN
ftr-328	1320	7	orders	order	NOUN
ftr-328	1320	8	”	"	PUNCT
ftr-328	1320	9	from	from	ADP
ftr-328	1320	10	the	the	DET
ftr-328	1320	11	bar	bar	NOUN
ftr-328	1320	12	or	or	CCONJ
ftr-328	1320	13	treasury	treasury	PROPN
ftr-328	1320	14	department	department	NOUN
ftr-328	1320	15	for	for	ADP
ftr-328	1320	16	“	"	PUNCT
ftr-328	1320	17	a	a	DET
ftr-328	1320	18	number	number	NOUN
ftr-328	1320	19	of	of	ADP
ftr-328	1320	20	commonplace	commonplace	ADJ
ftr-328	1320	21	situations	situation	NOUN
ftr-328	1320	22	produced	produce	VERB
ftr-328	1320	23	by	by	ADP
ftr-328	1320	24	tax	tax	NOUN
ftr-328	1320	25	practice	practice	NOUN
ftr-328	1320	26	,	,	PUNCT
ftr-328	1320	27	”	"	PUNCT
ftr-328	1320	28	and	and	CCONJ
ftr-328	1320	29	his	his	PRON
ftr-328	1320	30	call	call	NOUN
ftr-328	1320	31	was	be	AUX
ftr-328	1320	32	echoed	echo	VERB
ftr-328	1320	33	by	by	ADP
ftr-328	1320	34	norris	norris	PROPN
ftr-328	1320	35	darrel	darrel	PROPN
ftr-328	1320	36	and	and	CCONJ
ftr-328	1320	37	mortimer	mortimer	PROPN
ftr-328	1320	38	caplin.443	caplin.443	PROPN
ftr-328	1320	39	the	the	DET
ftr-328	1320	40	tax	tax	NOUN
ftr-328	1320	41	lawyers	lawyer	NOUN
ftr-328	1320	42	writing	write	VERB
ftr-328	1320	43	in	in	ADP
ftr-328	1320	44	1945	1945	NUM
ftr-328	1320	45	-	-	SYM
ftr-328	1320	46	1965	1965	NUM
ftr-328	1320	47	were	be	AUX
ftr-328	1320	48	sketching	sketch	VERB
ftr-328	1320	49	their	their	PRON
ftr-328	1320	50	personal	personal	ADJ
ftr-328	1320	51	approaches	approach	NOUN
ftr-328	1320	52	on	on	ADP
ftr-328	1320	53	ethical	ethical	ADJ
ftr-328	1320	54	issues	issue	NOUN
ftr-328	1320	55	without	without	ADP
ftr-328	1320	56	having	have	VERB
ftr-328	1320	57	to	to	PART
ftr-328	1320	58	consider	consider	VERB
ftr-328	1320	59	,	,	PUNCT
ftr-328	1320	60	or	or	CCONJ
ftr-328	1320	61	having	have	VERB
ftr-328	1320	62	the	the	DET
ftr-328	1320	63	benefit	benefit	NOUN
ftr-328	1320	64	of	of	ADP
ftr-328	1320	65	considering	consider	VERB
ftr-328	1320	66	,	,	PUNCT
ftr-328	1320	67	much	much	ADJ
ftr-328	1320	68	sustained	sustained	ADJ
ftr-328	1320	69	corporate	corporate	ADJ
ftr-328	1320	70	reflection	reflection	NOUN
ftr-328	1320	71	and	and	CCONJ
ftr-328	1320	72	articulation	articulation	NOUN
ftr-328	1320	73	.	.	PUNCT
ftr-328	1321	1	it	it	PRON
ftr-328	1321	2	is	be	AUX
ftr-328	1321	3	interesting	interesting	ADJ
ftr-328	1321	4	that	that	SCONJ
ftr-328	1321	5	they	they	PRON
ftr-328	1321	6	also	also	ADV
ftr-328	1321	7	sketched	sketch	VERB
ftr-328	1321	8	their	their	PRON
ftr-328	1321	9	ethical	ethical	ADJ
ftr-328	1321	10	approaches	approach	NOUN
ftr-328	1321	11	without	without	ADP
ftr-328	1321	12	significant	significant	ADJ
ftr-328	1321	13	reference	reference	NOUN
ftr-328	1321	14	to	to	ADP
ftr-328	1321	15	either	either	CCONJ
ftr-328	1321	16	the	the	DET
ftr-328	1321	17	aba	aba	PROPN
ftr-328	1321	18	canon	canon	NOUN
ftr-328	1321	19	of	of	ADP
ftr-328	1321	20	professional	professional	ADJ
ftr-328	1321	21	ethics	ethic	NOUN
ftr-328	1321	22	or	or	CCONJ
ftr-328	1321	23	any	any	DET
ftr-328	1321	24	state	state	NOUN
ftr-328	1321	25	bar	bar	NOUN
ftr-328	1321	26	’s	’s	PART
ftr-328	1321	27	rules	rule	NOUN
ftr-328	1321	28	;	;	PUNCT
ftr-328	1321	29	today	today	NOUN
ftr-328	1321	30	it	it	PRON
ftr-328	1321	31	would	would	AUX
ftr-328	1321	32	be	be	AUX
ftr-328	1321	33	unthinkable	unthinkable	ADJ
ftr-328	1321	34	that	that	SCONJ
ftr-328	1321	35	a	a	DET
ftr-328	1321	36	lawyer	lawyer	NOUN
ftr-328	1321	37	would	would	AUX
ftr-328	1321	38	seriously	seriously	ADV
ftr-328	1321	39	analyze	analyze	VERB
ftr-328	1321	40	professional	professional	ADJ
ftr-328	1321	41	ethics	ethic	NOUN
ftr-328	1321	42	issues	issue	NOUN
ftr-328	1321	43	without	without	ADP
ftr-328	1321	44	using	use	VERB
ftr-328	1321	45	the	the	DET
ftr-328	1321	46	ethics	ethic	NOUN
ftr-328	1321	47	rules	rule	NOUN
ftr-328	1321	48	as	as	ADP
ftr-328	1321	49	rules	rule	NOUN
ftr-328	1321	50	.	.	PUNCT
ftr-328	1322	1	perhaps	perhaps	ADV
ftr-328	1322	2	the	the	DET
ftr-328	1322	3	boldness	boldness	NOUN
ftr-328	1322	4	with	with	ADP
ftr-328	1322	5	which	which	PRON
ftr-328	1322	6	some	some	PRON
ftr-328	1322	7	of	of	ADP
ftr-328	1322	8	these	these	DET
ftr-328	1322	9	older	old	ADJ
ftr-328	1322	10	approaches	approach	NOUN
ftr-328	1322	11	were	be	AUX
ftr-328	1322	12	expressed	express	VERB
ftr-328	1322	13	is	be	AUX
ftr-328	1322	14	attributable	attributable	ADJ
ftr-328	1322	15	to	to	ADP
ftr-328	1322	16	the	the	DET
ftr-328	1322	17	then	then	ADV
ftr-328	1322	18	wide	wide	ADJ
ftr-328	1322	19	-	-	PUNCT
ftr-328	1322	20	open	open	ADJ
ftr-328	1322	21	range	range	NOUN
ftr-328	1322	22	of	of	ADP
ftr-328	1322	23	the	the	DET
ftr-328	1322	24	discussion	discussion	NOUN
ftr-328	1322	25	,	,	PUNCT
ftr-328	1322	26	unbounded	unbounde	VERB
ftr-328	1322	27	by	by	ADP
ftr-328	1322	28	much	much	ADJ
ftr-328	1322	29	formal	formal	ADJ
ftr-328	1322	30	guidance	guidance	NOUN
ftr-328	1322	31	or	or	CCONJ
ftr-328	1322	32	regulation	regulation	NOUN
ftr-328	1322	33	,	,	PUNCT
ftr-328	1322	34	much	much	ADJ
ftr-328	1322	35	bar	bar	NOUN
ftr-328	1322	36	committee	committee	NOUN
ftr-328	1322	37	work	work	NOUN
ftr-328	1322	38	,	,	PUNCT
ftr-328	1322	39	or	or	CCONJ
ftr-328	1322	40	much	much	ADJ
ftr-328	1322	41	interest	interest	NOUN
ftr-328	1322	42	in	in	ADP
ftr-328	1322	43	formal	formal	ADJ
ftr-328	1322	44	ethics	ethic	NOUN
ftr-328	1322	45	rules	rule	NOUN
ftr-328	1322	46	.	.	PUNCT
ftr-328	1323	1	their	their	PRON
ftr-328	1323	2	bold	bold	ADJ
ftr-328	1323	3	and	and	CCONJ
ftr-328	1323	4	open	open	ADJ
ftr-328	1323	5	discussion	discussion	NOUN
ftr-328	1323	6	preceded	precede	VERB
ftr-328	1323	7	the	the	DET
ftr-328	1323	8	evolution	evolution	NOUN
ftr-328	1323	9	of	of	ADP
ftr-328	1323	10	legal	legal	ADJ
ftr-328	1323	11	ethics	ethic	NOUN
ftr-328	1323	12	into	into	ADP
ftr-328	1323	13	the	the	DET
ftr-328	1323	14	law	law	NOUN
ftr-328	1323	15	of	of	ADP
ftr-328	1323	16	lawyering,444	lawyering,444	PROPN
ftr-328	1323	17	and	and	CCONJ
ftr-328	1323	18	it	it	PRON
ftr-328	1323	19	shows	show	VERB
ftr-328	1323	20	.	.	PUNCT
ftr-328	1324	1	one	one	NUM
ftr-328	1324	2	is	be	AUX
ftr-328	1324	3	left	leave	VERB
ftr-328	1324	4	to	to	PART
ftr-328	1324	5	ponder	ponder	VERB
ftr-328	1324	6	what	what	PRON
ftr-328	1324	7	the	the	DET
ftr-328	1324	8	perspective	perspective	NOUN
ftr-328	1324	9	of	of	ADP
ftr-328	1324	10	these	these	DET
ftr-328	1324	11	earlier	early	ADJ
ftr-328	1324	12	tax	tax	NOUN
ftr-328	1324	13	lawyers	lawyer	NOUN
ftr-328	1324	14	with	with	ADP
ftr-328	1324	15	their	their	PRON
ftr-328	1324	16	earlier	early	ADJ
ftr-328	1324	17	understanding	understanding	NOUN
ftr-328	1324	18	of	of	ADP
ftr-328	1324	19	professional	professional	ADJ
ftr-328	1324	20	ethics	ethic	NOUN
ftr-328	1324	21	would	would	AUX
ftr-328	1324	22	have	have	VERB
ftr-328	1324	23	on	on	ADP
ftr-328	1324	24	many	many	ADJ
ftr-328	1324	25	of	of	ADP
ftr-328	1324	26	today	today	NOUN
ftr-328	1324	27	’s	’s	PART
ftr-328	1324	28	issues	issue	NOUN
ftr-328	1324	29	.	.	PUNCT
ftr-328	1325	1	with	with	ADP
ftr-328	1325	2	their	their	PRON
ftr-328	1325	3	philosophical	philosophical	ADJ
ftr-328	1325	4	concern	concern	NOUN
ftr-328	1325	5	for	for	ADP
ftr-328	1325	6	the	the	DET
ftr-328	1325	7	relationship	relationship	NOUN
ftr-328	1325	8	between	between	ADP
ftr-328	1325	9	law	law	NOUN
ftr-328	1325	10	and	and	CCONJ
ftr-328	1325	11	morals	moral	NOUN
ftr-328	1325	12	,	,	PUNCT
ftr-328	1325	13	how	how	SCONJ
ftr-328	1325	14	would	would	AUX
ftr-328	1325	15	they	they	PRON
ftr-328	1325	16	perceive	perceive	VERB
ftr-328	1325	17	theorientation	theorientation	NOUN
ftr-328	1325	18	of	of	ADP
ftr-328	1325	19	the	the	DET
ftr-328	1325	20	discourse	discourse	NOUN
ftr-328	1325	21	on	on	ADP
ftr-328	1325	22	the	the	DET
ftr-328	1325	23	technical	technical	ADJ
ftr-328	1325	24	regulation	regulation	NOUN
ftr-328	1325	25	of	of	ADP
ftr-328	1325	26	the	the	DET
ftr-328	1325	27	profession	profession	NOUN
ftr-328	1325	28	by	by	ADP
ftr-328	1325	29	the	the	DET
ftr-328	1325	30	treasury	treasury	PROPN
ftr-328	1325	31	440	440	NUM
ftr-328	1325	32	.	.	PUNCT
ftr-328	1326	1	see	see	VERB
ftr-328	1326	2	david	david	PROPN
ftr-328	1326	3	weisbach	weisbach	PROPN
ftr-328	1326	4	and	and	CCONJ
ftr-328	1326	5	brian	brian	PROPN
ftr-328	1326	6	gale	gale	PROPN
ftr-328	1326	7	,	,	PUNCT
ftr-328	1326	8	the	the	DET
ftr-328	1326	9	regulation	regulation	NOUN
ftr-328	1326	10	of	of	ADP
ftr-328	1326	11	tax	tax	NOUN
ftr-328	1326	12	advice	advice	NOUN
ftr-328	1326	13	and	and	CCONJ
ftr-328	1326	14	advisors	advisor	NOUN
ftr-328	1326	15	,	,	PUNCT
ftr-328	1326	16	130	130	NUM
ftr-328	1326	17	tax	tax	NOUN
ftr-328	1326	18	notes	note	NOUN
ftr-328	1326	19	1279	1279	NUM
ftr-328	1326	20	(	(	PUNCT
ftr-328	1326	21	mar	mar	PROPN
ftr-328	1326	22	.	.	PROPN
ftr-328	1326	23	14	14	NUM
ftr-328	1326	24	,	,	PUNCT
ftr-328	1326	25	2011	2011	NUM
ftr-328	1326	26	)	)	PUNCT
ftr-328	1326	27	.	.	PUNCT
ftr-328	1327	1	441	441	NUM
ftr-328	1327	2	.	.	X
ftr-328	1327	3	see	see	VERB
ftr-328	1327	4	,	,	PUNCT
ftr-328	1327	5	e.g.	e.g.	ADV
ftr-328	1327	6	,	,	PUNCT
ftr-328	1327	7	aba	aba	PROPN
ftr-328	1327	8	tax	tax	NOUN
ftr-328	1327	9	section	section	NOUN
ftr-328	1327	10	offers	offer	VERB
ftr-328	1327	11	views	view	NOUN
ftr-328	1327	12	on	on	ADP
ftr-328	1327	13	proposed	propose	VERB
ftr-328	1327	14	circular	circular	ADJ
ftr-328	1327	15	230	230	NUM
ftr-328	1327	16	guidelines	guideline	NOUN
ftr-328	1327	17	,	,	PUNCT
ftr-328	1327	18	tax	tax	NOUN
ftr-328	1327	19	notes	note	NOUN
ftr-328	1327	20	,	,	PUNCT
ftr-328	1327	21	dec	dec	PROPN
ftr-328	1327	22	.	.	PROPN
ftr-328	1327	23	20	20	NUM
ftr-328	1327	24	,	,	PUNCT
ftr-328	1327	25	2010	2010	NUM
ftr-328	1327	26	,	,	PUNCT
ftr-328	1327	27	at	at	ADP
ftr-328	1327	28	1319	1319	NUM
ftr-328	1327	29	.	.	PUNCT
ftr-328	1328	1	442	442	NUM
ftr-328	1328	2	.	.	PUNCT
ftr-328	1329	1	there	there	PRON
ftr-328	1329	2	was	be	VERB
ftr-328	1329	3	some	some	DET
ftr-328	1329	4	committee	committee	NOUN
ftr-328	1329	5	work	work	NOUN
ftr-328	1329	6	in	in	ADP
ftr-328	1329	7	this	this	DET
ftr-328	1329	8	area	area	NOUN
ftr-328	1329	9	.	.	PUNCT
ftr-328	1330	1	for	for	ADP
ftr-328	1330	2	example	example	NOUN
ftr-328	1330	3	,	,	PUNCT
ftr-328	1330	4	in	in	ADP
ftr-328	1330	5	1951	1951	NUM
ftr-328	1330	6	,	,	PUNCT
ftr-328	1330	7	the	the	DET
ftr-328	1330	8	american	american	PROPN
ftr-328	1330	9	bar	bar	PROPN
ftr-328	1330	10	association	association	NOUN
ftr-328	1330	11	and	and	CCONJ
ftr-328	1330	12	the	the	DET
ftr-328	1330	13	american	american	PROPN
ftr-328	1330	14	institute	institute	PROPN
ftr-328	1330	15	of	of	ADP
ftr-328	1330	16	certified	certify	VERB
ftr-328	1330	17	public	public	ADJ
ftr-328	1330	18	accountants	accountant	NOUN
ftr-328	1330	19	issued	issue	VERB
ftr-328	1330	20	an	an	DET
ftr-328	1330	21	advisory	advisory	ADJ
ftr-328	1330	22	statement	statement	NOUN
ftr-328	1330	23	of	of	ADP
ftr-328	1330	24	principles	principle	NOUN
ftr-328	1330	25	relating	relate	VERB
ftr-328	1330	26	to	to	ADP
ftr-328	1330	27	practice	practice	VERB
ftr-328	1330	28	in	in	ADP
ftr-328	1330	29	the	the	DET
ftr-328	1330	30	field	field	NOUN
ftr-328	1330	31	of	of	ADP
ftr-328	1330	32	federal	federal	ADJ
ftr-328	1330	33	income	income	NOUN
ftr-328	1330	34	taxation	taxation	NOUN
ftr-328	1330	35	.	.	PUNCT
ftr-328	1331	1	see	see	VERB
ftr-328	1331	2	lawyers	lawyer	NOUN
ftr-328	1331	3	and	and	CCONJ
ftr-328	1331	4	certified	certify	VERB
ftr-328	1331	5	public	public	ADJ
ftr-328	1331	6	accountants	accountant	NOUN
ftr-328	1331	7	:	:	PUNCT
ftr-328	1331	8	a	a	DET
ftr-328	1331	9	study	study	NOUN
ftr-328	1331	10	of	of	ADP
ftr-328	1331	11	interprofessional	interprofessional	ADJ
ftr-328	1331	12	relationships	relationship	NOUN
ftr-328	1331	13	,	,	PUNCT
ftr-328	1331	14	36	36	NUM
ftr-328	1331	15	tax	tax	NOUN
ftr-328	1331	16	law	law	NOUN
ftr-328	1331	17	.	.	PUNCT
ftr-328	1332	1	26	26	NUM
ftr-328	1332	2	,	,	PUNCT
ftr-328	1332	3	27	27	NUM
ftr-328	1332	4	(	(	PUNCT
ftr-328	1332	5	1982	1982	NUM
ftr-328	1332	6	)	)	PUNCT
ftr-328	1332	7	.	.	PUNCT
ftr-328	1333	1	in	in	ADP
ftr-328	1333	2	1965	1965	NUM
ftr-328	1333	3	the	the	DET
ftr-328	1333	4	american	american	PROPN
ftr-328	1333	5	bar	bar	PROPN
ftr-328	1333	6	association	association	NOUN
ftr-328	1333	7	issued	issue	VERB
ftr-328	1333	8	formal	formal	ADJ
ftr-328	1333	9	opinion	opinion	NOUN
ftr-328	1333	10	314	314	NUM
ftr-328	1333	11	on	on	ADP
ftr-328	1333	12	standards	standard	NOUN
ftr-328	1333	13	for	for	ADP
ftr-328	1333	14	tax	tax	NOUN
ftr-328	1333	15	return	return	NOUN
ftr-328	1333	16	advice	advice	NOUN
ftr-328	1333	17	.	.	PUNCT
ftr-328	1334	1	see	see	VERB
ftr-328	1334	2	aba	aba	PROPN
ftr-328	1334	3	comm	comm	NOUN
ftr-328	1334	4	.	.	PUNCT
ftr-328	1335	1	on	on	ADP
ftr-328	1335	2	prof’l	prof’l	PRON
ftr-328	1335	3	ethics	ethic	NOUN
ftr-328	1335	4	,	,	PUNCT
ftr-328	1335	5	formal	formal	ADJ
ftr-328	1335	6	op	op	NOUN
ftr-328	1335	7	.	.	PUNCT
ftr-328	1336	1	314	314	NUM
ftr-328	1336	2	(	(	PUNCT
ftr-328	1336	3	1965	1965	NUM
ftr-328	1336	4	)	)	PUNCT
ftr-328	1336	5	reprinted	reprint	VERB
ftr-328	1336	6	in	in	ADP
ftr-328	1336	7	51	51	NUM
ftr-328	1336	8	a.b.a	a.b.a	NOUN
ftr-328	1336	9	.	.	PUNCT
ftr-328	1337	1	j.	j.	PROPN
ftr-328	1337	2	671	671	NUM
ftr-328	1337	3	(	(	PUNCT
ftr-328	1337	4	1965	1965	NUM
ftr-328	1337	5	)	)	PUNCT
ftr-328	1337	6	.	.	PUNCT
ftr-328	1338	1	443	443	X
ftr-328	1338	2	.	.	PUNCT
ftr-328	1339	1	see	see	VERB
ftr-328	1339	2	supra	supra	PROPN
ftr-328	1339	3	notes	note	NOUN
ftr-328	1339	4	53–56	53–56	NUM
ftr-328	1339	5	,	,	PUNCT
ftr-328	1339	6	105	105	NUM
ftr-328	1339	7	;	;	PUNCT
ftr-328	1339	8	see	see	VERB
ftr-328	1339	9	generally	generally	ADV
ftr-328	1339	10	supra	supra	ADJ
ftr-328	1339	11	part	part	NOUN
ftr-328	1339	12	ii.f	ii.f	NOUN
ftr-328	1339	13	.	.	PUNCT
ftr-328	1340	1	444	444	NUM
ftr-328	1340	2	.	.	PUNCT
ftr-328	1341	1	for	for	ADP
ftr-328	1341	2	a	a	DET
ftr-328	1341	3	discussion	discussion	NOUN
ftr-328	1341	4	of	of	ADP
ftr-328	1341	5	the	the	DET
ftr-328	1341	6	development	development	NOUN
ftr-328	1341	7	of	of	ADP
ftr-328	1341	8	legal	legal	ADJ
ftr-328	1341	9	ethics	ethic	NOUN
ftr-328	1341	10	into	into	ADP
ftr-328	1341	11	the	the	DET
ftr-328	1341	12	law	law	NOUN
ftr-328	1341	13	of	of	ADP
ftr-328	1341	14	lawyering	lawyere	VERB
ftr-328	1341	15	governed	govern	VERB
ftr-328	1341	16	by	by	ADP
ftr-328	1341	17	the	the	DET
ftr-328	1341	18	aba	aba	PROPN
ftr-328	1341	19	model	model	NOUN
ftr-328	1341	20	rules	rule	NOUN
ftr-328	1341	21	,	,	PUNCT
ftr-328	1341	22	see	see	VERB
ftr-328	1341	23	,	,	PUNCT
ftr-328	1341	24	e.g.	e.g.	ADV
ftr-328	1341	25	,	,	PUNCT
ftr-328	1341	26	ariens	arien	NOUN
ftr-328	1341	27	,	,	PUNCT
ftr-328	1341	28	american	american	ADJ
ftr-328	1341	29	legal	legal	ADJ
ftr-328	1341	30	ethics	ethic	NOUN
ftr-328	1341	31	,	,	PUNCT
ftr-328	1341	32	supra	supra	PROPN
ftr-328	1341	33	note	note	PROPN
ftr-328	1341	34	426	426	NUM
ftr-328	1341	35	,	,	PUNCT
ftr-328	1341	36	at	at	ADP
ftr-328	1341	37	444–53	444–53	NUM
ftr-328	1341	38	.	.	PUNCT
ftr-328	1342	1	2012	2012	NUM
ftr-328	1342	2	]	]	PUNCT
ftr-328	1342	3	legal	legal	ADJ
ftr-328	1342	4	ethics	ethic	NOUN
ftr-328	1342	5	and	and	CCONJ
ftr-328	1342	6	federal	federal	ADJ
ftr-328	1342	7	taxes	taxis	NOUN
ftr-328	1342	8	57	57	NUM
ftr-328	1342	9	department?445	department?445	NOUN
ftr-328	1342	10	with	with	ADP
ftr-328	1342	11	their	their	PRON
ftr-328	1342	12	interest	interest	NOUN
ftr-328	1342	13	in	in	ADP
ftr-328	1342	14	improving	improve	VERB
ftr-328	1342	15	both	both	CCONJ
ftr-328	1342	16	the	the	DET
ftr-328	1342	17	tax	tax	NOUN
ftr-328	1342	18	savings	saving	NOUN
ftr-328	1342	19	and	and	CCONJ
ftr-328	1342	20	the	the	DET
ftr-328	1342	21	tax	tax	NOUN
ftr-328	1342	22	morality	morality	NOUN
ftr-328	1342	23	of	of	ADP
ftr-328	1342	24	their	their	PRON
ftr-328	1342	25	clients	client	NOUN
ftr-328	1342	26	,	,	PUNCT
ftr-328	1342	27	how	how	SCONJ
ftr-328	1342	28	would	would	AUX
ftr-328	1342	29	they	they	PRON
ftr-328	1342	30	perceive	perceive	VERB
ftr-328	1342	31	the	the	DET
ftr-328	1342	32	attacks	attack	NOUN
ftr-328	1342	33	and	and	CCONJ
ftr-328	1342	34	defenses	defense	NOUN
ftr-328	1342	35	of	of	ADP
ftr-328	1342	36	tax	tax	NOUN
ftr-328	1342	37	shelter	shelter	NOUN
ftr-328	1342	38	lawyering?446	lawyering?446	NOUN
ftr-328	1342	39	with	with	ADP
ftr-328	1342	40	their	their	PRON
ftr-328	1342	41	emphasis	emphasis	NOUN
ftr-328	1342	42	on	on	ADP
ftr-328	1342	43	providing	provide	VERB
ftr-328	1342	44	solid	solid	ADJ
ftr-328	1342	45	tax	tax	NOUN
ftr-328	1342	46	advice	advice	NOUN
ftr-328	1342	47	,	,	PUNCT
ftr-328	1342	48	what	what	PRON
ftr-328	1342	49	would	would	AUX
ftr-328	1342	50	they	they	PRON
ftr-328	1342	51	make	make	VERB
ftr-328	1342	52	of	of	ADP
ftr-328	1342	53	today	today	NOUN
ftr-328	1342	54	’s	’s	PART
ftr-328	1342	55	opinion	opinion	NOUN
ftr-328	1342	56	and	and	CCONJ
ftr-328	1342	57	disclosure	disclosure	NOUN
ftr-328	1342	58	standards?447	standards?447	PROPN
ftr-328	1342	59	if	if	SCONJ
ftr-328	1342	60	they	they	PRON
ftr-328	1342	61	had	have	AUX
ftr-328	1342	62	witnessed	witness	VERB
ftr-328	1342	63	the	the	DET
ftr-328	1342	64	last	last	ADJ
ftr-328	1342	65	half	half	ADJ
ftr-328	1342	66	-	-	PUNCT
ftr-328	1342	67	century	century	NOUN
ftr-328	1342	68	’s	’s	PART
ftr-328	1342	69	developments	development	NOUN
ftr-328	1342	70	of	of	ADP
ftr-328	1342	71	tax	tax	NOUN
ftr-328	1342	72	law	law	NOUN
ftr-328	1342	73	,	,	PUNCT
ftr-328	1342	74	tax	tax	NOUN
ftr-328	1342	75	lawyering	lawyering	NOUN
ftr-328	1342	76	and	and	CCONJ
ftr-328	1342	77	tax	tax	NOUN
ftr-328	1342	78	law	law	NOUN
ftr-328	1342	79	administration	administration	NOUN
ftr-328	1342	80	,	,	PUNCT
ftr-328	1342	81	how	how	SCONJ
ftr-328	1342	82	would	would	AUX
ftr-328	1342	83	their	their	PRON
ftr-328	1342	84	ideas	idea	NOUN
ftr-328	1342	85	of	of	ADP
ftr-328	1342	86	the	the	DET
ftr-328	1342	87	duty	duty	NOUN
ftr-328	1342	88	to	to	ADP
ftr-328	1342	89	the	the	DET
ftr-328	1342	90	system	system	NOUN
ftr-328	1342	91	have	have	AUX
ftr-328	1342	92	developed?448	developed?448	AUX
ftr-328	1342	93	given	give	VERB
ftr-328	1342	94	their	their	PRON
ftr-328	1342	95	love	love	NOUN
ftr-328	1342	96	of	of	ADP
ftr-328	1342	97	country	country	NOUN
ftr-328	1342	98	and	and	CCONJ
ftr-328	1342	99	their	their	PRON
ftr-328	1342	100	experience	experience	NOUN
ftr-328	1342	101	of	of	ADP
ftr-328	1342	102	the	the	DET
ftr-328	1342	103	cold	cold	ADJ
ftr-328	1342	104	war	war	NOUN
ftr-328	1342	105	and	and	CCONJ
ftr-328	1342	106	near	near	ADJ
ftr-328	1342	107	-	-	PUNCT
ftr-328	1342	108	confiscatory	confiscatory	NOUN
ftr-328	1342	109	tax	tax	NOUN
ftr-328	1342	110	rates	rate	NOUN
ftr-328	1342	111	,	,	PUNCT
ftr-328	1342	112	how	how	SCONJ
ftr-328	1342	113	would	would	AUX
ftr-328	1342	114	they	they	PRON
ftr-328	1342	115	react	react	VERB
ftr-328	1342	116	to	to	ADP
ftr-328	1342	117	today	today	NOUN
ftr-328	1342	118	’s	’s	PART
ftr-328	1342	119	anti	anti	ADJ
ftr-328	1342	120	-	-	ADJ
ftr-328	1342	121	tax	tax	ADJ
ftr-328	1342	122	rhetoric	rhetoric	NOUN
ftr-328	1342	123	during	during	ADP
ftr-328	1342	124	the	the	DET
ftr-328	1342	125	“	"	PUNCT
ftr-328	1342	126	war	war	NOUN
ftr-328	1342	127	on	on	ADP
ftr-328	1342	128	terror	terror	NOUN
ftr-328	1342	129	”	"	PUNCT
ftr-328	1342	130	and	and	CCONJ
ftr-328	1342	131	much	much	ADJ
ftr-328	1342	132	,	,	PUNCT
ftr-328	1342	133	much	much	ADV
ftr-328	1342	134	lower	low	ADJ
ftr-328	1342	135	rates	rate	NOUN
ftr-328	1342	136	?	?	PUNCT
ftr-328	1343	1	while	while	SCONJ
ftr-328	1343	2	it	it	PRON
ftr-328	1343	3	is	be	AUX
ftr-328	1343	4	interesting	interesting	ADJ
ftr-328	1343	5	to	to	PART
ftr-328	1343	6	ponder	ponder	VERB
ftr-328	1343	7	how	how	SCONJ
ftr-328	1343	8	the	the	DET
ftr-328	1343	9	tax	tax	NOUN
ftr-328	1343	10	lawyers	lawyer	NOUN
ftr-328	1343	11	of	of	ADP
ftr-328	1343	12	more	more	ADJ
ftr-328	1343	13	than	than	ADP
ftr-328	1343	14	half	half	ADJ
ftr-328	1343	15	century	century	NOUN
ftr-328	1343	16	ago	ago	ADV
ftr-328	1343	17	would	would	AUX
ftr-328	1343	18	consider	consider	VERB
ftr-328	1343	19	us	we	PRON
ftr-328	1343	20	today	today	NOUN
ftr-328	1343	21	,	,	PUNCT
ftr-328	1343	22	it	it	PRON
ftr-328	1343	23	is	be	AUX
ftr-328	1343	24	perhaps	perhaps	ADV
ftr-328	1343	25	more	more	ADV
ftr-328	1343	26	interesting	interesting	ADJ
ftr-328	1343	27	to	to	PART
ftr-328	1343	28	ponder	ponder	VERB
ftr-328	1343	29	how	how	SCONJ
ftr-328	1343	30	the	the	DET
ftr-328	1343	31	tax	tax	NOUN
ftr-328	1343	32	lawyers	lawyer	NOUN
ftr-328	1343	33	of	of	ADP
ftr-328	1343	34	2065	2065	NUM
ftr-328	1343	35	will	will	NOUN
ftr-328	1343	36	.	.	PUNCT
ftr-328	1344	1	445	445	X
ftr-328	1344	2	.	.	PUNCT
ftr-328	1345	1	see	see	VERB
ftr-328	1345	2	,	,	PUNCT
ftr-328	1345	3	e.g.	e.g.	ADV
ftr-328	1345	4	,	,	PUNCT
ftr-328	1345	5	camilla	camilla	PROPN
ftr-328	1345	6	e.	e.	PROPN
ftr-328	1345	7	watson	watson	PROPN
ftr-328	1345	8	,	,	PUNCT
ftr-328	1345	9	legislating	legislate	VERB
ftr-328	1345	10	morality	morality	NOUN
ftr-328	1345	11	:	:	PUNCT
ftr-328	1345	12	the	the	DET
ftr-328	1345	13	duty	duty	NOUN
ftr-328	1345	14	to	to	ADP
ftr-328	1345	15	the	the	DET
ftr-328	1345	16	tax	tax	NOUN
ftr-328	1345	17	system	system	NOUN
ftr-328	1345	18	reconsidered	reconsider	VERB
ftr-328	1345	19	,	,	PUNCT
ftr-328	1345	20	51	51	NUM
ftr-328	1345	21	u.	u.	PROPN
ftr-328	1345	22	kan	kan	PROPN
ftr-328	1345	23	.	.	PUNCT
ftr-328	1346	1	l.	l.	PROPN
ftr-328	1346	2	rev	rev	PROPN
ftr-328	1346	3	.	.	PROPN
ftr-328	1346	4	1197	1197	NUM
ftr-328	1346	5	,	,	PUNCT
ftr-328	1346	6	1197	1197	NUM
ftr-328	1346	7	(	(	PUNCT
ftr-328	1346	8	2003	2003	NUM
ftr-328	1346	9	)	)	PUNCT
ftr-328	1346	10	;	;	PUNCT
ftr-328	1346	11	david	david	PROPN
ftr-328	1346	12	t.	t.	PROPN
ftr-328	1346	13	moldenhauer	moldenhauer	PROPN
ftr-328	1346	14	,	,	PUNCT
ftr-328	1346	15	circular	circular	ADJ
ftr-328	1346	16	230	230	NUM
ftr-328	1346	17	opinion	opinion	NOUN
ftr-328	1346	18	standards	standard	NOUN
ftr-328	1346	19	,	,	PUNCT
ftr-328	1346	20	legal	legal	ADJ
ftr-328	1346	21	ethics	ethic	NOUN
ftr-328	1346	22	and	and	CCONJ
ftr-328	1346	23	first	first	ADJ
ftr-328	1346	24	amendment	amendment	NOUN
ftr-328	1346	25	limitations	limitation	NOUN
ftr-328	1346	26	on	on	ADP
ftr-328	1346	27	the	the	DET
ftr-328	1346	28	regulation	regulation	NOUN
ftr-328	1346	29	of	of	ADP
ftr-328	1346	30	professional	professional	ADJ
ftr-328	1346	31	speech	speech	NOUN
ftr-328	1346	32	by	by	ADP
ftr-328	1346	33	lawyers	lawyer	NOUN
ftr-328	1346	34	,	,	PUNCT
ftr-328	1346	35	29	29	NUM
ftr-328	1346	36	seattle	seattle	PROPN
ftr-328	1346	37	u.	u.	PROPN
ftr-328	1346	38	l.	l.	PROPN
ftr-328	1346	39	rev	rev	PROPN
ftr-328	1346	40	.	.	PROPN
ftr-328	1346	41	843	843	NUM
ftr-328	1346	42	,	,	PUNCT
ftr-328	1346	43	874	874	NUM
ftr-328	1346	44	(	(	PUNCT
ftr-328	1346	45	2006	2006	NUM
ftr-328	1346	46	)	)	PUNCT
ftr-328	1346	47	.	.	PUNCT
ftr-328	1347	1	446	446	NUM
ftr-328	1347	2	.	.	PUNCT
ftr-328	1348	1	see	see	VERB
ftr-328	1348	2	,	,	PUNCT
ftr-328	1348	3	e.g.	e.g.	ADV
ftr-328	1348	4	,	,	PUNCT
ftr-328	1348	5	richard	richard	PROPN
ftr-328	1348	6	lavoie	lavoie	PROPN
ftr-328	1348	7	,	,	PUNCT
ftr-328	1348	8	deputizing	deputize	VERB
ftr-328	1348	9	the	the	DET
ftr-328	1348	10	gunslingers	gunslinger	NOUN
ftr-328	1348	11	:	:	PUNCT
ftr-328	1348	12	co	co	VERB
ftr-328	1348	13	-	-	VERB
ftr-328	1348	14	opting	opt	VERB
ftr-328	1348	15	the	the	DET
ftr-328	1348	16	tax	tax	NOUN
ftr-328	1348	17	bar	bar	NOUN
ftr-328	1348	18	into	into	ADP
ftr-328	1348	19	dissuading	dissuade	VERB
ftr-328	1348	20	corporate	corporate	ADJ
ftr-328	1348	21	tax	tax	NOUN
ftr-328	1348	22	shelters	shelter	NOUN
ftr-328	1348	23	,	,	PUNCT
ftr-328	1348	24	21	21	NUM
ftr-328	1348	25	va	va	NOUN
ftr-328	1348	26	.	.	PUNCT
ftr-328	1349	1	tax	tax	PROPN
ftr-328	1349	2	rev	rev	PROPN
ftr-328	1349	3	.	.	PROPN
ftr-328	1349	4	43	43	NUM
ftr-328	1349	5	,	,	PUNCT
ftr-328	1349	6	90	90	NUM
ftr-328	1349	7	(	(	PUNCT
ftr-328	1349	8	2001	2001	NUM
ftr-328	1349	9	)	)	PUNCT
ftr-328	1349	10	.	.	PUNCT
ftr-328	1350	1	447	447	X
ftr-328	1350	2	.	.	PUNCT
ftr-328	1351	1	see	see	VERB
ftr-328	1351	2	,	,	PUNCT
ftr-328	1351	3	e.g.	e.g.	ADV
ftr-328	1351	4	,	,	PUNCT
ftr-328	1351	5	brett	brett	PROPN
ftr-328	1351	6	r.	r.	PROPN
ftr-328	1351	7	wells	wells	PROPN
ftr-328	1351	8	,	,	PUNCT
ftr-328	1351	9	voluntary	voluntary	ADJ
ftr-328	1351	10	compliance	compliance	NOUN
ftr-328	1351	11	:	:	PUNCT
ftr-328	1351	12	“	"	PUNCT
ftr-328	1351	13	this	this	DET
ftr-328	1351	14	return	return	NOUN
ftr-328	1351	15	might	might	AUX
ftr-328	1351	16	be	be	AUX
ftr-328	1351	17	correct	correct	ADJ
ftr-328	1351	18	but	but	CCONJ
ftr-328	1351	19	probably	probably	ADV
ftr-328	1351	20	is	be	AUX
ftr-328	1351	21	n’t	n’t	ADJ
ftr-328	1351	22	,	,	PUNCT
ftr-328	1351	23	”	"	PUNCT
ftr-328	1351	24	29	29	NUM
ftr-328	1351	25	va	va	X
ftr-328	1351	26	.	.	PUNCT
ftr-328	1351	27	tax	tax	PROPN
ftr-328	1351	28	rev	rev	PROPN
ftr-328	1351	29	.	.	PROPN
ftr-328	1352	1	645	645	NUM
ftr-328	1352	2	(	(	PUNCT
ftr-328	1352	3	2010	2010	NUM
ftr-328	1352	4	)	)	PUNCT
ftr-328	1352	5	.	.	PUNCT
ftr-328	1353	1	448	448	NUM
ftr-328	1353	2	.	.	PUNCT
ftr-328	1354	1	see	see	VERB
ftr-328	1354	2	,	,	PUNCT
ftr-328	1354	3	e.g.	e.g.	ADV
ftr-328	1354	4	,	,	PUNCT
ftr-328	1354	5	david	david	PROPN
ftr-328	1354	6	j.	j.	PROPN
ftr-328	1354	7	moraine	moraine	PROPN
ftr-328	1354	8	,	,	PUNCT
ftr-328	1354	9	loyalty	loyalty	NOUN
ftr-328	1354	10	divided	divide	VERB
ftr-328	1354	11	:	:	PUNCT
ftr-328	1354	12	duties	duty	NOUN
ftr-328	1354	13	to	to	ADP
ftr-328	1354	14	clients	client	NOUN
ftr-328	1354	15	and	and	CCONJ
ftr-328	1354	16	others	other	NOUN
ftr-328	1354	17	—	—	PUNCT
ftr-328	1354	18	the	the	DET
ftr-328	1354	19	civil	civil	ADJ
ftr-328	1354	20	liability	liability	NOUN
ftr-328	1354	21	of	of	ADP
ftr-328	1354	22	tax	tax	NOUN
ftr-328	1354	23	lawyers	lawyer	NOUN
ftr-328	1354	24	made	make	VERB
ftr-328	1354	25	possible	possible	ADJ
ftr-328	1354	26	by	by	ADP
ftr-328	1354	27	acceptance	acceptance	NOUN
ftr-328	1354	28	of	of	ADP
ftr-328	1354	29	a	a	DET
ftr-328	1354	30	duty	duty	NOUN
ftr-328	1354	31	to	to	ADP
ftr-328	1354	32	the	the	DET
ftr-328	1354	33	system	system	NOUN
ftr-328	1354	34	,	,	PUNCT
ftr-328	1354	35	63	63	NUM
ftr-328	1354	36	tax	tax	NOUN
ftr-328	1354	37	law	law	NOUN
ftr-328	1354	38	.	.	PUNCT
ftr-328	1355	1	169	169	NUM
ftr-328	1355	2	,	,	PUNCT
ftr-328	1355	3	172	172	NUM
ftr-328	1355	4	(	(	PUNCT
ftr-328	1355	5	2009	2009	NUM
ftr-328	1355	6	)	)	PUNCT
ftr-328	1355	7	.	.	PUNCT
ftr-328	1356	1	legal	legal	ADJ
ftr-328	1356	2	ethics	ethic	NOUN
ftr-328	1356	3	and	and	CCONJ
ftr-328	1356	4	federal	federal	ADJ
ftr-328	1356	5	taxes	taxis	NOUN
ftr-328	1356	6	,	,	PUNCT
ftr-328	1356	7	1945	1945	NUM
ftr-328	1356	8	-	-	SYM
ftr-328	1356	9	1965	1965	NUM
ftr-328	1356	10	:	:	PUNCT
ftr-328	1356	11	patriotism	patriotism	NOUN
ftr-328	1356	12	,	,	PUNCT
ftr-328	1356	13	duties	duty	NOUN
ftr-328	1356	14	,	,	PUNCT
ftr-328	1356	15	and	and	CCONJ
ftr-328	1356	16	advice	advice	PROPN
ftr-328	1356	17	ii	ii	PROPN
ftr-328	1356	18	.	.	PUNCT
ftr-328	1357	1	legal	legal	ADJ
ftr-328	1357	2	ethics	ethic	NOUN
ftr-328	1357	3	for	for	ADP
ftr-328	1357	4	tax	tax	NOUN
ftr-328	1357	5	lawyers	lawyer	NOUN
ftr-328	1357	6	:	:	PUNCT
ftr-328	1357	7	a	a	DET
ftr-328	1357	8	review	review	NOUN
ftr-328	1357	9	of	of	ADP
ftr-328	1357	10	the	the	DET
ftr-328	1357	11	1945	1945	NUM
ftr-328	1357	12	-	-	SYM
ftr-328	1357	13	1965	1965	NUM
ftr-328	1357	14	literature	literature	PROPN
ftr-328	1357	15	iii	iii	PROPN
ftr-328	1357	16	.	.	PUNCT
ftr-328	1357	17	reflections	reflection	NOUN