id	sid	tid	token	lemma	pos
ftr-333	1	1	tcharity	tcharity	NOUN
ftr-333	1	2	really	really	ADV
ftr-333	1	3	does	do	AUX
ftr-333	1	4	begin	begin	VERB
ftr-333	1	5	at	at	ADP
ftr-333	1	6	home	home	NOUN
ftr-333	1	7	:	:	PUNCT
ftr-333	1	8	florida	florida	PROPN
ftr-333	1	9	tax	tax	PROPN
ftr-333	1	10	review	review	NOUN
ftr-333	1	11	volume	volume	NOUN
ftr-333	1	12	12	12	NUM
ftr-333	1	13	2012	2012	NUM
ftr-333	1	14	number	number	NOUN
ftr-333	1	15	6	6	NUM
ftr-333	1	16	453	453	NUM
ftr-333	1	17	relighting	relighte	VERB
ftr-333	1	18	the	the	DET
ftr-333	1	19	charitable	charitable	ADJ
ftr-333	1	20	deduction	deduction	NOUN
ftr-333	1	21	:	:	PUNCT
ftr-333	1	22	a	a	DET
ftr-333	1	23	proposed	propose	VERB
ftr-333	1	24	public	public	ADJ
ftr-333	1	25	benefit	benefit	NOUN
ftr-333	1	26	exception	exception	NOUN
ftr-333	1	27	kristin	kristin	PROPN
ftr-333	1	28	balding	balding	PROPN
ftr-333	1	29	gutting∗	gutting∗	NOUN
ftr-333	1	30	let	let	VERB
ftr-333	1	31	no	no	DET
ftr-333	1	32	man	man	NOUN
ftr-333	1	33	’s	’s	PART
ftr-333	1	34	ghost	ghost	NOUN
ftr-333	1	35	say	say	VERB
ftr-333	1	36	his	his	PRON
ftr-333	1	37	training	training	NOUN
ftr-333	1	38	ever	ever	ADV
ftr-333	1	39	let	let	VERB
ftr-333	1	40	him	he	PRON
ftr-333	1	41	down.1	down.1	PROPN
ftr-333	1	42	i.	i.	PROPN
ftr-333	1	43	introduction	introduction	NOUN
ftr-333	1	44	....................................................................................	....................................................................................	PUNCT
ftr-333	1	45	454	454	NUM
ftr-333	1	46	ii	ii	NOUN
ftr-333	1	47	.	.	PUNCT
ftr-333	2	1	overview	overview	NOUN
ftr-333	2	2	of	of	ADP
ftr-333	2	3	the	the	DET
ftr-333	2	4	charitable	charitable	ADJ
ftr-333	2	5	deduction	deduction	NOUN
ftr-333	2	6	.................................	.................................	PUNCT
ftr-333	3	1	460	460	NUM
ftr-333	3	2	a.	a.	NOUN
ftr-333	3	3	the	the	DET
ftr-333	3	4	history	history	NOUN
ftr-333	3	5	and	and	CCONJ
ftr-333	3	6	purposes	purpose	NOUN
ftr-333	3	7	of	of	ADP
ftr-333	3	8	the	the	DET
ftr-333	3	9	charitable	charitable	ADJ
ftr-333	3	10	deduction	deduction	NOUN
ftr-333	3	11	.........	.........	PUNCT
ftr-333	4	1	460	460	NUM
ftr-333	4	2	b.	b.	NOUN
ftr-333	4	3	the	the	DET
ftr-333	4	4	mechanics	mechanic	NOUN
ftr-333	4	5	of	of	ADP
ftr-333	4	6	the	the	DET
ftr-333	4	7	charitable	charitable	ADJ
ftr-333	4	8	deduction	deduction	NOUN
ftr-333	4	9	...........................	...........................	PUNCT
ftr-333	4	10	462	462	NUM
ftr-333	4	11	iii	iii	NOUN
ftr-333	4	12	.	.	PUNCT
ftr-333	5	1	the	the	DET
ftr-333	5	2	quid	quid	ADJ
ftr-333	5	3	pro	pro	X
ftr-333	5	4	quo	quo	NOUN
ftr-333	5	5	test	test	NOUN
ftr-333	5	6	..................................................................	..................................................................	PUNCT
ftr-333	6	1	464	464	NUM
ftr-333	6	2	a.	a.	NOUN
ftr-333	6	3	the	the	DET
ftr-333	6	4	evolution	evolution	NOUN
ftr-333	6	5	of	of	ADP
ftr-333	6	6	the	the	DET
ftr-333	6	7	quid	quid	ADJ
ftr-333	6	8	pro	pro	X
ftr-333	6	9	quo	quo	NOUN
ftr-333	6	10	test	test	NOUN
ftr-333	6	11	.................................	.................................	PUNCT
ftr-333	7	1	465	465	NUM
ftr-333	7	2	1	1	NUM
ftr-333	7	3	.	.	PUNCT
ftr-333	8	1	the	the	DET
ftr-333	8	2	pre	pre	ADJ
ftr-333	8	3	-	-	ADJ
ftr-333	8	4	quid	quid	ADJ
ftr-333	8	5	pro	pro	X
ftr-333	8	6	quo	quo	NOUN
ftr-333	8	7	test	test	NOUN
ftr-333	8	8	approaches	approach	NOUN
ftr-333	8	9	..........................	..........................	PUNCT
ftr-333	8	10	466	466	NUM
ftr-333	8	11	a.	a.	NOUN
ftr-333	8	12	the	the	DET
ftr-333	8	13	intent	intent	NOUN
ftr-333	8	14	of	of	ADP
ftr-333	8	15	the	the	DET
ftr-333	8	16	donor	donor	NOUN
ftr-333	8	17	approach	approach	NOUN
ftr-333	8	18	..............................	..............................	PUNCT
ftr-333	8	19	466	466	NUM
ftr-333	8	20	b.	b.	NOUN
ftr-333	8	21	the	the	DET
ftr-333	8	22	substantial	substantial	ADJ
ftr-333	8	23	benefit	benefit	NOUN
ftr-333	8	24	received	receive	VERB
ftr-333	8	25	approach	approach	NOUN
ftr-333	8	26	...............	...............	PUNCT
ftr-333	8	27	470	470	NUM
ftr-333	8	28	c.	c.	NOUN
ftr-333	8	29	the	the	DET
ftr-333	8	30	benefit	benefit	NOUN
ftr-333	8	31	received	receive	VERB
ftr-333	8	32	approach	approach	NOUN
ftr-333	8	33	..................................	..................................	PUNCT
ftr-333	8	34	472	472	NUM
ftr-333	8	35	2	2	X
ftr-333	8	36	.	.	PUNCT
ftr-333	9	1	the	the	DET
ftr-333	9	2	quid	quid	ADJ
ftr-333	9	3	pro	pro	X
ftr-333	9	4	quo	quo	NOUN
ftr-333	9	5	test	test	NOUN
ftr-333	9	6	.....................................................	.....................................................	PUNCT
ftr-333	10	1	475	475	NUM
ftr-333	10	2	a.	a.	NOUN
ftr-333	10	3	the	the	DET
ftr-333	10	4	supreme	supreme	PROPN
ftr-333	10	5	court	court	PROPN
ftr-333	10	6	weighs	weigh	VERB
ftr-333	10	7	in	in	ADP
ftr-333	10	8	....................................	....................................	PUNCT
ftr-333	10	9	475	475	NUM
ftr-333	10	10	b.	b.	NOUN
ftr-333	10	11	the	the	DET
ftr-333	10	12	service	service	NOUN
ftr-333	10	13	speaks	speak	VERB
ftr-333	10	14	out	out	ADP
ftr-333	10	15	—	—	PUNCT
ftr-333	10	16	treasury	treasury	NOUN
ftr-333	10	17	regulation	regulation	NOUN
ftr-333	10	18	section	section	NOUN
ftr-333	10	19	1.170a-1(h	1.170a-1(h	PROPN
ftr-333	10	20	)	)	PUNCT
ftr-333	10	21	....................................................	....................................................	PUNCT
ftr-333	11	1	480	480	NUM
ftr-333	11	2	b.	b.	NOUN
ftr-333	11	3	exceptions	exception	NOUN
ftr-333	11	4	to	to	ADP
ftr-333	11	5	the	the	DET
ftr-333	11	6	quid	quid	ADJ
ftr-333	11	7	pro	pro	X
ftr-333	11	8	quo	quo	NOUN
ftr-333	11	9	test	test	NOUN
ftr-333	11	10	......................................	......................................	PUNCT
ftr-333	11	11	483	483	NUM
ftr-333	11	12	iv	iv	NOUN
ftr-333	11	13	.	.	PUNCT
ftr-333	12	1	the	the	DET
ftr-333	12	2	live	live	ADJ
ftr-333	12	3	burn	burn	NOUN
ftr-333	12	4	donation	donation	NOUN
ftr-333	12	5	................................................................	................................................................	PUNCT
ftr-333	12	6	486	486	NUM
ftr-333	12	7	a.	a.	NOUN
ftr-333	12	8	an	an	DET
ftr-333	12	9	overview	overview	NOUN
ftr-333	12	10	of	of	ADP
ftr-333	12	11	live	live	ADJ
ftr-333	12	12	burn	burn	NOUN
ftr-333	12	13	training	training	NOUN
ftr-333	12	14	........................................	........................................	PUNCT
ftr-333	12	15	487	487	NUM
ftr-333	12	16	b.	b.	NOUN
ftr-333	12	17	the	the	DET
ftr-333	12	18	deductibility	deductibility	NOUN
ftr-333	12	19	of	of	ADP
ftr-333	12	20	the	the	DET
ftr-333	12	21	live	live	ADJ
ftr-333	12	22	burn	burn	NOUN
ftr-333	12	23	donation	donation	NOUN
ftr-333	12	24	..........................	..........................	PUNCT
ftr-333	12	25	490	490	NUM
ftr-333	12	26	1	1	NUM
ftr-333	12	27	.	.	X
ftr-333	12	28	scharf	scharf	NOUN
ftr-333	12	29	—	—	PUNCT
ftr-333	12	30	allowing	allow	VERB
ftr-333	12	31	the	the	DET
ftr-333	12	32	live	live	ADJ
ftr-333	12	33	burn	burn	NOUN
ftr-333	12	34	donation	donation	NOUN
ftr-333	12	35	.....................	.....................	PUNCT
ftr-333	12	36	490	490	NUM
ftr-333	12	37	2	2	NUM
ftr-333	12	38	.	.	PUNCT
ftr-333	12	39	hendrix	hendrix	NOUN
ftr-333	12	40	—	—	PUNCT
ftr-333	12	41	lack	lack	NOUN
ftr-333	12	42	of	of	ADP
ftr-333	12	43	a	a	DET
ftr-333	12	44	qualified	qualified	ADJ
ftr-333	12	45	appraisal	appraisal	NOUN
ftr-333	12	46	........................	........................	PUNCT
ftr-333	12	47	494	494	NUM
ftr-333	12	48	c.	c.	PROPN
ftr-333	12	49	rolfs	rolfs	PROPN
ftr-333	12	50	—	—	PUNCT
ftr-333	12	51	the	the	DET
ftr-333	12	52	tax	tax	NOUN
ftr-333	12	53	court	court	NOUN
ftr-333	12	54	extinguishes	extinguish	VERB
ftr-333	12	55	the	the	DET
ftr-333	12	56	live	live	ADJ
ftr-333	12	57	burn	burn	NOUN
ftr-333	12	58	donation	donation	NOUN
ftr-333	12	59	497	497	NUM
ftr-333	12	60	∗	∗	NOUN
ftr-333	12	61	assistant	assistant	NOUN
ftr-333	12	62	professor	professor	NOUN
ftr-333	12	63	of	of	ADP
ftr-333	12	64	law	law	PROPN
ftr-333	12	65	,	,	PUNCT
ftr-333	12	66	charleston	charleston	PROPN
ftr-333	12	67	school	school	NOUN
ftr-333	12	68	of	of	ADP
ftr-333	12	69	law	law	NOUN
ftr-333	12	70	.	.	PUNCT
ftr-333	13	1	ll.m	ll.m	ADJ
ftr-333	13	2	.	.	PUNCT
ftr-333	14	1	in	in	ADP
ftr-333	14	2	taxation	taxation	NOUN
ftr-333	14	3	,	,	PUNCT
ftr-333	14	4	university	university	PROPN
ftr-333	14	5	of	of	ADP
ftr-333	14	6	florida	florida	PROPN
ftr-333	14	7	fredric	fredric	PROPN
ftr-333	14	8	g.	g.	PROPN
ftr-333	14	9	levin	levin	PROPN
ftr-333	14	10	college	college	PROPN
ftr-333	14	11	of	of	ADP
ftr-333	14	12	law	law	NOUN
ftr-333	14	13	;	;	PUNCT
ftr-333	14	14	j.d	j.d	PROPN
ftr-333	14	15	.	.	PROPN
ftr-333	14	16	,	,	PUNCT
ftr-333	14	17	st	st	PROPN
ftr-333	14	18	.	.	PROPN
ftr-333	14	19	louis	louis	PROPN
ftr-333	14	20	university	university	PROPN
ftr-333	14	21	school	school	NOUN
ftr-333	14	22	of	of	ADP
ftr-333	14	23	law	law	NOUN
ftr-333	14	24	;	;	PUNCT
ftr-333	14	25	b.s	b.s	PROPN
ftr-333	14	26	.	.	PROPN
ftr-333	14	27	in	in	ADP
ftr-333	14	28	accounting	accounting	PROPN
ftr-333	14	29	,	,	PUNCT
ftr-333	14	30	valparaiso	valparaiso	PROPN
ftr-333	14	31	university	university	PROPN
ftr-333	14	32	.	.	PUNCT
ftr-333	15	1	i	i	PRON
ftr-333	15	2	express	express	VERB
ftr-333	15	3	my	my	PRON
ftr-333	15	4	deepest	deep	ADJ
ftr-333	15	5	gratitude	gratitude	NOUN
ftr-333	15	6	to	to	ADP
ftr-333	15	7	j.	j.	PROPN
ftr-333	15	8	abraham	abraham	PROPN
ftr-333	15	9	gutting	gutte	VERB
ftr-333	15	10	for	for	ADP
ftr-333	15	11	his	his	PRON
ftr-333	15	12	review	review	NOUN
ftr-333	15	13	of	of	ADP
ftr-333	15	14	earlier	early	ADJ
ftr-333	15	15	drafts	draft	NOUN
ftr-333	15	16	.	.	PUNCT
ftr-333	16	1	i	i	PRON
ftr-333	16	2	thank	thank	VERB
ftr-333	16	3	the	the	DET
ftr-333	16	4	participants	participant	NOUN
ftr-333	16	5	at	at	ADP
ftr-333	16	6	the	the	DET
ftr-333	16	7	southeastern	southeastern	ADJ
ftr-333	16	8	association	association	PROPN
ftr-333	16	9	of	of	ADP
ftr-333	16	10	law	law	PROPN
ftr-333	16	11	schools	school	NOUN
ftr-333	16	12	(	(	PUNCT
ftr-333	16	13	seals	seal	NOUN
ftr-333	16	14	)	)	PUNCT
ftr-333	16	15	annual	annual	ADJ
ftr-333	16	16	meeting	meeting	NOUN
ftr-333	16	17	,	,	PUNCT
ftr-333	16	18	new	new	ADJ
ftr-333	16	19	scholar	scholar	NOUN
ftr-333	16	20	workshop	workshop	NOUN
ftr-333	16	21	,	,	PUNCT
ftr-333	16	22	and	and	CCONJ
ftr-333	16	23	at	at	ADP
ftr-333	16	24	the	the	DET
ftr-333	16	25	southeastern	southeastern	ADJ
ftr-333	16	26	law	law	NOUN
ftr-333	16	27	scholars	scholar	NOUN
ftr-333	16	28	conference	conference	VERB
ftr-333	16	29	for	for	ADP
ftr-333	16	30	helpful	helpful	ADJ
ftr-333	16	31	comments	comment	NOUN
ftr-333	16	32	on	on	ADP
ftr-333	16	33	and	and	CCONJ
ftr-333	16	34	ideas	idea	NOUN
ftr-333	16	35	for	for	ADP
ftr-333	16	36	this	this	DET
ftr-333	16	37	article	article	NOUN
ftr-333	16	38	.	.	PUNCT
ftr-333	17	1	i	i	PRON
ftr-333	17	2	also	also	ADV
ftr-333	17	3	thank	thank	VERB
ftr-333	17	4	my	my	PRON
ftr-333	17	5	research	research	NOUN
ftr-333	17	6	assistants	assistant	NOUN
ftr-333	17	7	corey	corey	PROPN
ftr-333	17	8	smith	smith	PROPN
ftr-333	17	9	and	and	CCONJ
ftr-333	17	10	aaron	aaron	PROPN
ftr-333	17	11	scheuer	scheuer	NOUN
ftr-333	17	12	for	for	ADP
ftr-333	17	13	their	their	PRON
ftr-333	17	14	tireless	tireless	ADJ
ftr-333	17	15	efforts	effort	NOUN
ftr-333	17	16	.	.	PUNCT
ftr-333	18	1	moreover	moreover	ADV
ftr-333	18	2	,	,	PUNCT
ftr-333	18	3	i	i	PRON
ftr-333	18	4	dedicate	dedicate	VERB
ftr-333	18	5	this	this	DET
ftr-333	18	6	article	article	NOUN
ftr-333	18	7	to	to	ADP
ftr-333	18	8	all	all	DET
ftr-333	18	9	the	the	DET
ftr-333	18	10	firefighters	firefighter	NOUN
ftr-333	18	11	that	that	PRON
ftr-333	18	12	so	so	ADV
ftr-333	18	13	bravely	bravely	ADV
ftr-333	18	14	risk	risk	VERB
ftr-333	18	15	their	their	PRON
ftr-333	18	16	lives	life	NOUN
ftr-333	18	17	on	on	ADP
ftr-333	18	18	a	a	DET
ftr-333	18	19	daily	daily	ADJ
ftr-333	18	20	basis	basis	NOUN
ftr-333	18	21	to	to	PART
ftr-333	18	22	keep	keep	VERB
ftr-333	18	23	the	the	DET
ftr-333	18	24	public	public	ADJ
ftr-333	18	25	safe	safe	ADJ
ftr-333	18	26	.	.	PUNCT
ftr-333	19	1	thank	thank	VERB
ftr-333	19	2	you	you	PRON
ftr-333	19	3	.	.	PUNCT
ftr-333	20	1	1	1	X
ftr-333	20	2	.	.	X
ftr-333	20	3	firematic	firematic	ADJ
ftr-333	20	4	quotes	quote	NOUN
ftr-333	20	5	and	and	CCONJ
ftr-333	20	6	prayers	prayer	NOUN
ftr-333	20	7	,	,	PUNCT
ftr-333	20	8	pa	pa	PROPN
ftr-333	20	9	fire	fire	NOUN
ftr-333	20	10	,	,	PUNCT
ftr-333	20	11	http://www.eriepafire.com/	http://www.eriepafire.com/	NOUN
ftr-333	20	12	quotes.html	quotes.html	PROPN
ftr-333	20	13	(	(	PUNCT
ftr-333	20	14	last	last	ADV
ftr-333	20	15	visited	visit	VERB
ftr-333	20	16	sept	sept	PROPN
ftr-333	20	17	.	.	PROPN
ftr-333	20	18	18	18	NUM
ftr-333	20	19	,	,	PUNCT
ftr-333	20	20	2011	2011	NUM
ftr-333	20	21	)	)	PUNCT
ftr-333	20	22	.	.	PUNCT
ftr-333	21	1	454	454	NUM
ftr-333	21	2	florida	florida	PROPN
ftr-333	21	3	tax	tax	NOUN
ftr-333	21	4	review	review	NOUN
ftr-333	21	5	[	[	X
ftr-333	21	6	vol	vol	NOUN
ftr-333	21	7	.	.	PUNCT
ftr-333	22	1	12:6	12:6	NUM
ftr-333	22	2	v.	v.	ADP
ftr-333	22	3	the	the	DET
ftr-333	22	4	public	public	ADJ
ftr-333	22	5	benefit	benefit	NOUN
ftr-333	22	6	exception	exception	NOUN
ftr-333	22	7	.....................................................	.....................................................	PUNCT
ftr-333	23	1	504	504	NUM
ftr-333	23	2	a.	a.	NOUN
ftr-333	23	3	the	the	DET
ftr-333	23	4	application	application	NOUN
ftr-333	23	5	of	of	ADP
ftr-333	23	6	the	the	DET
ftr-333	23	7	benefit	benefit	NOUN
ftr-333	23	8	exception	exception	NOUN
ftr-333	23	9	................................	................................	PUNCT
ftr-333	23	10	506	506	NUM
ftr-333	23	11	1	1	NUM
ftr-333	23	12	.	.	PUNCT
ftr-333	24	1	the	the	DET
ftr-333	24	2	scope	scope	NOUN
ftr-333	24	3	of	of	ADP
ftr-333	24	4	the	the	DET
ftr-333	24	5	beneficial	beneficial	ADJ
ftr-333	24	6	group	group	NOUN
ftr-333	24	7	factor	factor	NOUN
ftr-333	24	8	........................	........................	PUNCT
ftr-333	24	9	508	508	NUM
ftr-333	24	10	2	2	NUM
ftr-333	24	11	.	.	PUNCT
ftr-333	25	1	the	the	DET
ftr-333	25	2	type	type	NOUN
ftr-333	25	3	and	and	CCONJ
ftr-333	25	4	use	use	NOUN
ftr-333	25	5	of	of	ADP
ftr-333	25	6	property	property	NOUN
ftr-333	25	7	being	be	AUX
ftr-333	25	8	donated	donate	VERB
ftr-333	25	9	factor	factor	NOUN
ftr-333	25	10	.....	.....	PUNCT
ftr-333	26	1	508	508	NUM
ftr-333	26	2	3	3	NUM
ftr-333	26	3	.	.	PUNCT
ftr-333	27	1	the	the	DET
ftr-333	27	2	potential	potential	ADJ
ftr-333	27	3	underfunding	underfunding	NOUN
ftr-333	27	4	of	of	ADP
ftr-333	27	5	the	the	DET
ftr-333	27	6	donation	donation	NOUN
ftr-333	27	7	factor	factor	NOUN
ftr-333	27	8	........	........	PUNCT
ftr-333	28	1	509	509	NUM
ftr-333	28	2	b.	b.	NOUN
ftr-333	28	3	the	the	DET
ftr-333	28	4	live	live	ADJ
ftr-333	28	5	burn	burn	NOUN
ftr-333	28	6	donation	donation	NOUN
ftr-333	28	7	amendment	amendment	NOUN
ftr-333	28	8	......................................	......................................	PUNCT
ftr-333	28	9	511	511	NUM
ftr-333	28	10	1	1	NUM
ftr-333	28	11	.	.	PUNCT
ftr-333	29	1	the	the	DET
ftr-333	29	2	maximum	maximum	ADJ
ftr-333	29	3	amount	amount	NOUN
ftr-333	29	4	of	of	ADP
ftr-333	29	5	the	the	DET
ftr-333	29	6	deduction	deduction	NOUN
ftr-333	29	7	allowed	allow	VERB
ftr-333	29	8	............	............	PUNCT
ftr-333	29	9	511	511	NUM
ftr-333	29	10	2	2	NUM
ftr-333	29	11	.	.	PUNCT
ftr-333	30	1	the	the	DET
ftr-333	30	2	time	time	NOUN
ftr-333	30	3	limitation	limitation	NOUN
ftr-333	30	4	..........................................................	..........................................................	PUNCT
ftr-333	30	5	513	513	NUM
ftr-333	30	6	3	3	NUM
ftr-333	30	7	.	.	PUNCT
ftr-333	31	1	the	the	DET
ftr-333	31	2	proposed	propose	VERB
ftr-333	31	3	live	live	ADJ
ftr-333	31	4	burn	burn	NOUN
ftr-333	31	5	donation	donation	NOUN
ftr-333	31	6	amendment	amendment	NOUN
ftr-333	31	7	...............	...............	PUNCT
ftr-333	31	8	513	513	NUM
ftr-333	31	9	iv	iv	NOUN
ftr-333	31	10	.	.	PUNCT
ftr-333	31	11	conclusion	conclusion	NOUN
ftr-333	31	12	.......................................................................................	.......................................................................................	PUNCT
ftr-333	31	13	515	515	NUM
ftr-333	31	14	i.	i.	NOUN
ftr-333	31	15	introduction	introduction	NOUN
ftr-333	31	16	throughout	throughout	ADP
ftr-333	31	17	the	the	DET
ftr-333	31	18	country	country	NOUN
ftr-333	31	19	,	,	PUNCT
ftr-333	31	20	firefighters	firefighter	NOUN
ftr-333	31	21	risk	risk	VERB
ftr-333	31	22	their	their	PRON
ftr-333	31	23	lives	life	NOUN
ftr-333	31	24	on	on	ADP
ftr-333	31	25	a	a	DET
ftr-333	31	26	daily	daily	ADJ
ftr-333	31	27	basis	basis	NOUN
ftr-333	31	28	to	to	PART
ftr-333	31	29	keep	keep	VERB
ftr-333	31	30	the	the	DET
ftr-333	31	31	public	public	ADJ
ftr-333	31	32	safe	safe	ADJ
ftr-333	31	33	.	.	PUNCT
ftr-333	32	1	it	it	PRON
ftr-333	32	2	is	be	AUX
ftr-333	32	3	,	,	PUNCT
ftr-333	32	4	therefore	therefore	ADV
ftr-333	32	5	,	,	PUNCT
ftr-333	32	6	imperative	imperative	ADJ
ftr-333	32	7	they	they	PRON
ftr-333	32	8	receive	receive	VERB
ftr-333	32	9	the	the	DET
ftr-333	32	10	best	good	ADJ
ftr-333	32	11	possible	possible	ADJ
ftr-333	32	12	training	training	NOUN
ftr-333	32	13	.	.	PUNCT
ftr-333	33	1	one	one	NUM
ftr-333	33	2	invaluable	invaluable	ADJ
ftr-333	33	3	training	training	NOUN
ftr-333	33	4	method	method	NOUN
ftr-333	33	5	is	be	AUX
ftr-333	33	6	live	live	ADJ
ftr-333	33	7	burn	burn	NOUN
ftr-333	33	8	training	training	NOUN
ftr-333	33	9	,	,	PUNCT
ftr-333	33	10	in	in	ADP
ftr-333	33	11	which	which	PRON
ftr-333	33	12	a	a	DET
ftr-333	33	13	structure	structure	NOUN
ftr-333	33	14	is	be	AUX
ftr-333	33	15	set	set	VERB
ftr-333	33	16	on	on	ADP
ftr-333	33	17	fire	fire	NOUN
ftr-333	33	18	providing	provide	VERB
ftr-333	33	19	firefighters	firefighter	NOUN
ftr-333	33	20	with	with	ADP
ftr-333	33	21	“	"	PUNCT
ftr-333	33	22	a	a	DET
ftr-333	33	23	level	level	NOUN
ftr-333	33	24	of	of	ADP
ftr-333	33	25	realism	realism	NOUN
ftr-333	33	26	that	that	PRON
ftr-333	33	27	is	be	AUX
ftr-333	33	28	unsurpassed	unsurpassed	ADJ
ftr-333	33	29	.	.	PUNCT
ftr-333	34	1	”2	”2	PUNCT
ftr-333	34	2	fire	fire	NOUN
ftr-333	34	3	departments	department	NOUN
ftr-333	34	4	,	,	PUNCT
ftr-333	34	5	both	both	DET
ftr-333	34	6	career	career	NOUN
ftr-333	34	7	and	and	CCONJ
ftr-333	34	8	volunteer	volunteer	NOUN
ftr-333	34	9	,	,	PUNCT
ftr-333	34	10	as	as	ADV
ftr-333	34	11	well	well	ADV
ftr-333	34	12	as	as	ADP
ftr-333	34	13	numerous	numerous	ADJ
ftr-333	34	14	municipal	municipal	ADJ
ftr-333	34	15	departments	department	NOUN
ftr-333	34	16	conduct	conduct	VERB
ftr-333	34	17	various	various	ADJ
ftr-333	34	18	training	training	NOUN
ftr-333	34	19	exercises	exercise	NOUN
ftr-333	34	20	,	,	PUNCT
ftr-333	34	21	including	include	VERB
ftr-333	34	22	roof	roof	NOUN
ftr-333	34	23	ventilation	ventilation	NOUN
ftr-333	34	24	,	,	PUNCT
ftr-333	34	25	domestic	domestic	ADJ
ftr-333	34	26	violence	violence	NOUN
ftr-333	34	27	exercises	exercise	NOUN
ftr-333	34	28	,	,	PUNCT
ftr-333	34	29	simulated	simulate	VERB
ftr-333	34	30	meth	meth	NOUN
ftr-333	34	31	lab	lab	NOUN
ftr-333	34	32	explosions	explosion	NOUN
ftr-333	34	33	,	,	PUNCT
ftr-333	34	34	room	room	NOUN
ftr-333	34	35	-	-	PUNCT
ftr-333	34	36	to	to	ADP
ftr-333	34	37	-	-	PUNCT
ftr-333	34	38	room	room	NOUN
ftr-333	34	39	fire	fire	NOUN
ftr-333	34	40	practice	practice	NOUN
ftr-333	34	41	,	,	PUNCT
ftr-333	34	42	firefighter	firefighter	NOUN
ftr-333	34	43	survival	survival	NOUN
ftr-333	34	44	techniques	technique	NOUN
ftr-333	34	45	,	,	PUNCT
ftr-333	34	46	arson	arson	NOUN
ftr-333	34	47	investigation	investigation	NOUN
ftr-333	34	48	training	training	NOUN
ftr-333	34	49	,	,	PUNCT
ftr-333	34	50	rescue	rescue	NOUN
ftr-333	34	51	techniques	technique	NOUN
ftr-333	34	52	,	,	PUNCT
ftr-333	34	53	and/or	and/or	CCONJ
ftr-333	34	54	firefighter	firefighter	VERB
ftr-333	34	55	down	down	ADP
ftr-333	34	56	techniques	technique	NOUN
ftr-333	34	57	,	,	PUNCT
ftr-333	34	58	through	through	ADP
ftr-333	34	59	the	the	DET
ftr-333	34	60	donation	donation	NOUN
ftr-333	34	61	of	of	ADP
ftr-333	34	62	homes	home	NOUN
ftr-333	34	63	that	that	PRON
ftr-333	34	64	are	be	AUX
ftr-333	34	65	finally	finally	ADV
ftr-333	34	66	burned	burn	VERB
ftr-333	34	67	to	to	ADP
ftr-333	34	68	the	the	DET
ftr-333	34	69	ground	ground	NOUN
ftr-333	34	70	as	as	ADP
ftr-333	34	71	part	part	NOUN
ftr-333	34	72	of	of	ADP
ftr-333	34	73	live	live	ADJ
ftr-333	34	74	burn	burn	VERB
ftr-333	34	75	training.3	training.3	PROPN
ftr-333	34	76	for	for	ADP
ftr-333	34	77	over	over	ADP
ftr-333	34	78	thirty	thirty	NUM
ftr-333	34	79	-	-	PUNCT
ftr-333	34	80	five	five	NUM
ftr-333	34	81	years	year	NOUN
ftr-333	34	82	,	,	PUNCT
ftr-333	34	83	relying	rely	VERB
ftr-333	34	84	on	on	ADP
ftr-333	34	85	a	a	DET
ftr-333	34	86	united	united	PROPN
ftr-333	34	87	states	states	PROPN
ftr-333	34	88	tax	tax	NOUN
ftr-333	34	89	court	court	NOUN
ftr-333	34	90	case,4	case,4	NOUN
ftr-333	34	91	many	many	ADJ
ftr-333	34	92	believed	believe	VERB
ftr-333	34	93	a	a	DET
ftr-333	34	94	taxpayer	taxpayer	NOUN
ftr-333	34	95	could	could	AUX
ftr-333	34	96	claim	claim	VERB
ftr-333	34	97	a	a	DET
ftr-333	34	98	charitable	charitable	ADJ
ftr-333	34	99	deduction	deduction	NOUN
ftr-333	34	100	for	for	ADP
ftr-333	34	101	the	the	DET
ftr-333	34	102	donation	donation	NOUN
ftr-333	34	103	of	of	ADP
ftr-333	34	104	the	the	DET
ftr-333	34	105	taxpayer	taxpayer	NOUN
ftr-333	34	106	’s	’s	PART
ftr-333	34	107	home	home	NOUN
ftr-333	34	108	to	to	ADP
ftr-333	34	109	the	the	DET
ftr-333	34	110	local	local	ADJ
ftr-333	34	111	municipality	municipality	NOUN
ftr-333	34	112	for	for	ADP
ftr-333	34	113	live	live	ADJ
ftr-333	34	114	burn	burn	NOUN
ftr-333	34	115	training	training	NOUN
ftr-333	34	116	,	,	PUNCT
ftr-333	34	117	while	while	SCONJ
ftr-333	34	118	still	still	ADV
ftr-333	34	119	retaining	retain	VERB
ftr-333	34	120	ownership	ownership	NOUN
ftr-333	34	121	of	of	ADP
ftr-333	34	122	the	the	DET
ftr-333	34	123	underlying	underlie	VERB
ftr-333	34	124	land	land	NOUN
ftr-333	34	125	(	(	PUNCT
ftr-333	34	126	live	live	VERB
ftr-333	34	127	burn	burn	VERB
ftr-333	34	128	donation).5	donation).5	PROPN
ftr-333	34	129	in	in	ADP
ftr-333	34	130	2004	2004	NUM
ftr-333	34	131	,	,	PUNCT
ftr-333	34	132	however	however	ADV
ftr-333	34	133	,	,	PUNCT
ftr-333	34	134	the	the	DET
ftr-333	34	135	internal	internal	ADJ
ftr-333	34	136	revenue	revenue	NOUN
ftr-333	34	137	service	service	NOUN
ftr-333	34	138	(	(	PUNCT
ftr-333	34	139	the	the	DET
ftr-333	34	140	service	service	NOUN
ftr-333	34	141	)	)	PUNCT
ftr-333	34	142	2	2	NUM
ftr-333	34	143	.	.	X
ftr-333	34	144	national	national	ADJ
ftr-333	34	145	fire	fire	NOUN
ftr-333	34	146	fighter	fighter	NOUN
ftr-333	34	147	near	near	ADP
ftr-333	34	148	-	-	PUNCT
ftr-333	34	149	miss	miss	NOUN
ftr-333	34	150	reporting	reporting	NOUN
ftr-333	34	151	system	system	NOUN
ftr-333	34	152	:	:	PUNCT
ftr-333	34	153	live	live	ADJ
ftr-333	34	154	burn	burn	NOUN
ftr-333	34	155	training	training	NOUN
ftr-333	34	156	,	,	PUNCT
ftr-333	34	157	fire	fire	NOUN
ftr-333	34	158	engineering	engineering	NOUN
ftr-333	34	159	,	,	PUNCT
ftr-333	34	160	http://www.fireengineering.com/articles/2011/01/near-miss-liveburn.html	http://www.fireengineering.com/articles/2011/01/near-miss-liveburn.html	PROPN
ftr-333	34	161	(	(	PUNCT
ftr-333	34	162	last	last	ADJ
ftr-333	34	163	visited	visit	VERB
ftr-333	34	164	aug	aug	PROPN
ftr-333	34	165	.	.	PROPN
ftr-333	34	166	3	3	NUM
ftr-333	34	167	,	,	PUNCT
ftr-333	34	168	2011	2011	NUM
ftr-333	34	169	)	)	PUNCT
ftr-333	34	170	.	.	PUNCT
ftr-333	35	1	see	see	VERB
ftr-333	35	2	also	also	ADV
ftr-333	35	3	infra	infra	NOUN
ftr-333	35	4	note	note	VERB
ftr-333	35	5	179	179	NUM
ftr-333	35	6	and	and	CCONJ
ftr-333	35	7	accompanying	accompany	VERB
ftr-333	35	8	text	text	NOUN
ftr-333	35	9	.	.	PUNCT
ftr-333	36	1	3	3	X
ftr-333	36	2	.	.	X
ftr-333	36	3	robert	robert	PROPN
ftr-333	36	4	sullivan	sullivan	PROPN
ftr-333	36	5	,	,	PUNCT
ftr-333	36	6	training	training	NOUN
ftr-333	36	7	fire	fire	NOUN
ftr-333	36	8	a	a	DET
ftr-333	36	9	valuable	valuable	ADJ
ftr-333	36	10	tool	tool	NOUN
ftr-333	36	11	for	for	ADP
ftr-333	36	12	rfd	rfd	NOUN
ftr-333	36	13	,	,	PUNCT
ftr-333	36	14	paladiumitem	paladiumitem	NOUN
ftr-333	36	15	(	(	PUNCT
ftr-333	36	16	richmond	richmond	NOUN
ftr-333	36	17	,	,	PUNCT
ftr-333	36	18	in	in	ADP
ftr-333	36	19	)	)	PUNCT
ftr-333	36	20	,	,	PUNCT
ftr-333	36	21	mar	mar	PROPN
ftr-333	36	22	.	.	PROPN
ftr-333	36	23	16	16	NUM
ftr-333	36	24	,	,	PUNCT
ftr-333	36	25	2011	2011	NUM
ftr-333	36	26	,	,	PUNCT
ftr-333	36	27	available	available	ADJ
ftr-333	36	28	at	at	ADP
ftr-333	36	29	2011	2011	NUM
ftr-333	36	30	wlnr	wlnr	NOUN
ftr-333	36	31	5157123	5157123	NUM
ftr-333	37	1	[	[	X
ftr-333	37	2	hereinafter	hereinafter	NOUN
ftr-333	37	3	sullivan	sullivan	NOUN
ftr-333	37	4	,	,	PUNCT
ftr-333	37	5	training	train	VERB
ftr-333	37	6	fire	fire	NOUN
ftr-333	37	7	]	]	PUNCT
ftr-333	37	8	.	.	PUNCT
ftr-333	38	1	4	4	X
ftr-333	38	2	.	.	X
ftr-333	38	3	scharf	scharf	PROPN
ftr-333	38	4	v.	v.	ADP
ftr-333	38	5	commissioner	commissioner	NOUN
ftr-333	38	6	,	,	PUNCT
ftr-333	38	7	32	32	NUM
ftr-333	38	8	t.c.m	t.c.m	NOUN
ftr-333	38	9	.	.	PUNCT
ftr-333	39	1	(	(	PUNCT
ftr-333	39	2	cch	cch	NOUN
ftr-333	39	3	)	)	PUNCT
ftr-333	39	4	1247	1247	NUM
ftr-333	39	5	(	(	PUNCT
ftr-333	39	6	1973	1973	NUM
ftr-333	39	7	)	)	PUNCT
ftr-333	39	8	,	,	PUNCT
ftr-333	39	9	action	action	NOUN
ftr-333	39	10	on	on	ADP
ftr-333	39	11	dec	dec	PROPN
ftr-333	39	12	.	.	PROPN
ftr-333	39	13	,	,	PUNCT
ftr-333	39	14	1974	1974	NUM
ftr-333	39	15	-	-	SYM
ftr-333	39	16	36031	36031	NUM
ftr-333	39	17	(	(	PUNCT
ftr-333	39	18	mar	mar	PROPN
ftr-333	39	19	.	.	PROPN
ftr-333	39	20	20	20	NUM
ftr-333	39	21	,	,	PUNCT
ftr-333	39	22	1974	1974	NUM
ftr-333	39	23	)	)	PUNCT
ftr-333	39	24	.	.	PUNCT
ftr-333	40	1	5	5	X
ftr-333	40	2	.	.	X
ftr-333	40	3	see	see	VERB
ftr-333	40	4	,	,	PUNCT
ftr-333	40	5	e.g.	e.g.	ADV
ftr-333	40	6	,	,	PUNCT
ftr-333	40	7	sheldon	sheldon	PROPN
ftr-333	40	8	i.	i.	PROPN
ftr-333	40	9	banoff	banoff	PROPN
ftr-333	40	10	&	&	CCONJ
ftr-333	40	11	richard	richard	PROPN
ftr-333	40	12	m.	m.	PROPN
ftr-333	40	13	lipton	lipton	PROPN
ftr-333	40	14	,	,	PUNCT
ftr-333	40	15	tax	tax	NOUN
ftr-333	40	16	deductions	deduction	NOUN
ftr-333	40	17	for	for	ADP
ftr-333	40	18	clunker	clunker	NOUN
ftr-333	40	19	homes	home	NOUN
ftr-333	40	20	,	,	PUNCT
ftr-333	40	21	without	without	ADP
ftr-333	40	22	congressional	congressional	ADJ
ftr-333	40	23	bailouts	bailout	NOUN
ftr-333	40	24	,	,	PUNCT
ftr-333	40	25	112	112	NUM
ftr-333	40	26	j.	j.	PROPN
ftr-333	40	27	tax’n	tax’n	PROPN
ftr-333	40	28	63	63	NUM
ftr-333	40	29	,	,	PUNCT
ftr-333	40	30	63	63	NUM
ftr-333	40	31	(	(	PUNCT
ftr-333	40	32	2010	2010	NUM
ftr-333	40	33	)	)	PUNCT
ftr-333	40	34	(	(	PUNCT
ftr-333	40	35	“	"	PUNCT
ftr-333	40	36	experience	experience	NOUN
ftr-333	40	37	tells	tell	VERB
ftr-333	40	38	us	we	PRON
ftr-333	40	39	that	that	SCONJ
ftr-333	40	40	charitable	charitable	ADJ
ftr-333	40	41	deductions	deduction	NOUN
ftr-333	40	42	for	for	ADP
ftr-333	40	43	[	[	PUNCT
ftr-333	40	44	live	live	ADJ
ftr-333	40	45	burn	burn	NOUN
ftr-333	40	46	donations	donation	NOUN
ftr-333	40	47	]	]	PUNCT
ftr-333	40	48	have	have	AUX
ftr-333	40	49	been	be	AUX
ftr-333	40	50	claimed	claim	VERB
ftr-333	40	51	for	for	ADP
ftr-333	40	52	decades	decade	NOUN
ftr-333	40	53	.	.	PUNCT
ftr-333	40	54	”	"	PUNCT
ftr-333	40	55	)	)	PUNCT
ftr-333	40	56	;	;	PUNCT
ftr-333	40	57	bernard	bernard	NOUN
ftr-333	40	58	leibtag	leibtag	NOUN
ftr-333	40	59	,	,	PUNCT
ftr-333	40	60	tax	tax	NOUN
ftr-333	40	61	aspects	aspect	NOUN
ftr-333	40	62	of	of	ADP
ftr-333	40	63	contributing	contribute	VERB
ftr-333	40	64	a	a	DET
ftr-333	40	65	house	house	NOUN
ftr-333	40	66	to	to	ADP
ftr-333	40	67	a	a	DET
ftr-333	40	68	fire	fire	NOUN
ftr-333	40	69	department	department	NOUN
ftr-333	40	70	,	,	PUNCT
ftr-333	40	71	39	39	NUM
ftr-333	40	72	tax	tax	NOUN
ftr-333	40	73	adviser	adviser	NOUN
ftr-333	40	74	723	723	NUM
ftr-333	40	75	(	(	PUNCT
ftr-333	40	76	2008	2008	NUM
ftr-333	40	77	)	)	PUNCT
ftr-333	40	78	(	(	PUNCT
ftr-333	40	79	“	"	PUNCT
ftr-333	40	80	taxpayers	taxpayer	NOUN
ftr-333	40	81	can	can	AUX
ftr-333	40	82	obtain	obtain	VERB
ftr-333	40	83	2012	2012	NUM
ftr-333	40	84	]	]	PUNCT
ftr-333	40	85	relighting	relighte	VERB
ftr-333	40	86	the	the	DET
ftr-333	40	87	charitable	charitable	ADJ
ftr-333	40	88	deductions	deduction	NOUN
ftr-333	40	89	455	455	NUM
ftr-333	40	90	established	establish	VERB
ftr-333	40	91	a	a	DET
ftr-333	40	92	task	task	NOUN
ftr-333	40	93	force	force	NOUN
ftr-333	40	94	,	,	PUNCT
ftr-333	40	95	charged	charge	VERB
ftr-333	40	96	with	with	ADP
ftr-333	40	97	the	the	DET
ftr-333	40	98	sole	sole	ADJ
ftr-333	40	99	purpose	purpose	NOUN
ftr-333	40	100	of	of	ADP
ftr-333	40	101	extinguishing	extinguish	VERB
ftr-333	40	102	live	live	ADJ
ftr-333	40	103	burn	burn	NOUN
ftr-333	40	104	donations	donation	NOUN
ftr-333	40	105	,	,	PUNCT
ftr-333	40	106	and	and	CCONJ
ftr-333	40	107	requested	request	VERB
ftr-333	40	108	that	that	SCONJ
ftr-333	40	109	local	local	ADJ
ftr-333	40	110	municipalities	municipality	NOUN
ftr-333	40	111	not	not	PART
ftr-333	40	112	cooperate	cooperate	VERB
ftr-333	40	113	with	with	ADP
ftr-333	40	114	taxpayers	taxpayer	NOUN
ftr-333	40	115	in	in	ADP
ftr-333	40	116	executing	execute	VERB
ftr-333	40	117	the	the	DET
ftr-333	40	118	requisite	requisite	ADJ
ftr-333	40	119	paperwork	paperwork	NOUN
ftr-333	40	120	in	in	ADP
ftr-333	40	121	claiming	claim	VERB
ftr-333	40	122	a	a	DET
ftr-333	40	123	charitable	charitable	ADJ
ftr-333	40	124	deduction	deduction	NOUN
ftr-333	40	125	for	for	ADP
ftr-333	40	126	a	a	DET
ftr-333	40	127	live	live	ADJ
ftr-333	40	128	burn	burn	NOUN
ftr-333	40	129	donation.6	donation.6	VERB
ftr-333	40	130	in	in	ADP
ftr-333	40	131	2009	2009	NUM
ftr-333	40	132	,	,	PUNCT
ftr-333	40	133	the	the	DET
ftr-333	40	134	deductibility	deductibility	NOUN
ftr-333	40	135	of	of	ADP
ftr-333	40	136	a	a	DET
ftr-333	40	137	live	live	ADJ
ftr-333	40	138	burn	burn	NOUN
ftr-333	40	139	donation	donation	NOUN
ftr-333	40	140	was	be	AUX
ftr-333	40	141	thrust	thrust	VERB
ftr-333	40	142	into	into	ADP
ftr-333	40	143	the	the	DET
ftr-333	40	144	public	public	ADJ
ftr-333	40	145	spotlight	spotlight	NOUN
ftr-333	40	146	as	as	SCONJ
ftr-333	40	147	the	the	DET
ftr-333	40	148	media	medium	NOUN
ftr-333	40	149	publicized	publicize	VERB
ftr-333	40	150	the	the	DET
ftr-333	40	151	service	service	NOUN
ftr-333	40	152	’s	’s	PART
ftr-333	40	153	attack	attack	NOUN
ftr-333	40	154	on	on	ADP
ftr-333	40	155	the	the	DET
ftr-333	40	156	charitable	charitable	ADJ
ftr-333	40	157	deduction	deduction	NOUN
ftr-333	40	158	claimed	claim	VERB
ftr-333	40	159	by	by	ADP
ftr-333	40	160	kirk	kirk	PROPN
ftr-333	40	161	herbstreit	herbstreit	PROPN
ftr-333	40	162	,	,	PUNCT
ftr-333	40	163	an	an	DET
ftr-333	40	164	espn	espn	PROPN
ftr-333	40	165	commentator	commentator	NOUN
ftr-333	40	166	and	and	CCONJ
ftr-333	40	167	former	former	ADJ
ftr-333	40	168	ohio	ohio	PROPN
ftr-333	40	169	state	state	NOUN
ftr-333	40	170	quarterback	quarterback	NOUN
ftr-333	40	171	,	,	PUNCT
ftr-333	40	172	for	for	ADP
ftr-333	40	173	the	the	DET
ftr-333	40	174	donation	donation	NOUN
ftr-333	40	175	of	of	ADP
ftr-333	40	176	a	a	DET
ftr-333	40	177	charitable	charitable	ADJ
ftr-333	40	178	contribution	contribution	NOUN
ftr-333	40	179	deduction	deduction	NOUN
ftr-333	40	180	for	for	ADP
ftr-333	40	181	the	the	DET
ftr-333	40	182	fair	fair	ADJ
ftr-333	40	183	market	market	NOUN
ftr-333	40	184	value	value	NOUN
ftr-333	40	185	of	of	ADP
ftr-333	40	186	property	property	NOUN
ftr-333	40	187	(	(	PUNCT
ftr-333	40	188	i.e.	i.e.	X
ftr-333	40	189	,	,	PUNCT
ftr-333	40	190	land	land	NOUN
ftr-333	40	191	improvements	improvement	NOUN
ftr-333	40	192	)	)	PUNCT
ftr-333	40	193	donated	donate	VERB
ftr-333	40	194	to	to	ADP
ftr-333	40	195	a	a	DET
ftr-333	40	196	fire	fire	NOUN
ftr-333	40	197	department	department	NOUN
ftr-333	40	198	to	to	PART
ftr-333	40	199	be	be	AUX
ftr-333	40	200	burned	burn	VERB
ftr-333	40	201	down	down	ADP
ftr-333	40	202	.	.	PUNCT
ftr-333	40	203	”	"	PUNCT
ftr-333	40	204	)	)	PUNCT
ftr-333	40	205	;	;	PUNCT
ftr-333	40	206	bruce	bruce	PROPN
ftr-333	40	207	w.	w.	PROPN
ftr-333	40	208	mcclain	mcclain	PROPN
ftr-333	40	209	&	&	CCONJ
ftr-333	40	210	paul	paul	PROPN
ftr-333	40	211	j.	j.	PROPN
ftr-333	40	212	lee	lee	PROPN
ftr-333	40	213	,	,	PUNCT
ftr-333	40	214	structuring	structure	VERB
ftr-333	40	215	charitable	charitable	ADJ
ftr-333	40	216	gifts	gift	NOUN
ftr-333	40	217	of	of	ADP
ftr-333	40	218	property	property	NOUN
ftr-333	40	219	in	in	ADP
ftr-333	40	220	lieu	lieu	NOUN
ftr-333	40	221	of	of	ADP
ftr-333	40	222	demolition	demolition	NOUN
ftr-333	40	223	or	or	CCONJ
ftr-333	40	224	condemnation	condemnation	NOUN
ftr-333	40	225	,	,	PUNCT
ftr-333	40	226	taxes	taxis	NOUN
ftr-333	40	227	:	:	PUNCT
ftr-333	40	228	the	the	DET
ftr-333	40	229	tax	tax	NOUN
ftr-333	40	230	mag	mag	PROPN
ftr-333	40	231	.	.	PROPN
ftr-333	40	232	,	,	PUNCT
ftr-333	40	233	oct	oct	PROPN
ftr-333	40	234	.	.	PROPN
ftr-333	40	235	2000	2000	NUM
ftr-333	40	236	,	,	PUNCT
ftr-333	40	237	at	at	ADP
ftr-333	40	238	31	31	NUM
ftr-333	40	239	(	(	PUNCT
ftr-333	40	240	“	"	PUNCT
ftr-333	40	241	[	[	X
ftr-333	40	242	a	a	X
ftr-333	40	243	]	]	X
ftr-333	40	244	taxpayer	taxpayer	NOUN
ftr-333	40	245	who	who	PRON
ftr-333	40	246	plans	plan	VERB
ftr-333	40	247	to	to	PART
ftr-333	40	248	have	have	VERB
ftr-333	40	249	a	a	DET
ftr-333	40	250	home	home	NOUN
ftr-333	40	251	demolished	demolish	VERB
ftr-333	40	252	.	.	PUNCT
ftr-333	40	253	.	.	PUNCT
ftr-333	40	254	.	.	PUNCT
ftr-333	41	1	might	might	AUX
ftr-333	41	2	instead	instead	ADV
ftr-333	41	3	make	make	VERB
ftr-333	41	4	a	a	DET
ftr-333	41	5	contribution	contribution	NOUN
ftr-333	41	6	of	of	ADP
ftr-333	41	7	the	the	DET
ftr-333	41	8	property	property	NOUN
ftr-333	41	9	to	to	ADP
ftr-333	41	10	the	the	DET
ftr-333	41	11	local	local	ADJ
ftr-333	41	12	city	city	NOUN
ftr-333	41	13	fire	fire	NOUN
ftr-333	41	14	department	department	NOUN
ftr-333	41	15	to	to	PART
ftr-333	41	16	be	be	AUX
ftr-333	41	17	burned	burn	VERB
ftr-333	41	18	for	for	ADP
ftr-333	41	19	live	live	ADJ
ftr-333	41	20	fire	fire	NOUN
ftr-333	41	21	practice	practice	NOUN
ftr-333	41	22	.	.	PUNCT
ftr-333	41	23	.	.	PUNCT
ftr-333	41	24	.	.	PUNCT
ftr-333	41	25	.	.	PUNCT
ftr-333	42	1	result[ing	result[e	VERB
ftr-333	42	2	]	]	PUNCT
ftr-333	42	3	in	in	ADP
ftr-333	42	4	a	a	DET
ftr-333	42	5	tax	tax	NOUN
ftr-333	42	6	deduction	deduction	NOUN
ftr-333	42	7	.	.	PUNCT
ftr-333	42	8	.	.	PUNCT
ftr-333	42	9	.	.	PUNCT
ftr-333	42	10	.	.	PUNCT
ftr-333	42	11	”	"	PUNCT
ftr-333	42	12	)	)	PUNCT
ftr-333	42	13	;	;	PUNCT
ftr-333	42	14	gregory	gregory	PROPN
ftr-333	42	15	a.	a.	PROPN
ftr-333	42	16	thompson	thompson	PROPN
ftr-333	42	17	&	&	CCONJ
ftr-333	42	18	karen	karen	PROPN
ftr-333	42	19	s.	s.	PROPN
ftr-333	42	20	muraskin	muraskin	PROPN
ftr-333	42	21	,	,	PUNCT
ftr-333	42	22	charitable	charitable	ADJ
ftr-333	42	23	contribution	contribution	NOUN
ftr-333	42	24	deductions	deduction	NOUN
ftr-333	42	25	–	–	PUNCT
ftr-333	42	26	an	an	DET
ftr-333	42	27	alternative	alternative	NOUN
ftr-333	42	28	to	to	ADP
ftr-333	42	29	capitalization	capitalization	NOUN
ftr-333	42	30	of	of	ADP
ftr-333	42	31	demolition	demolition	NOUN
ftr-333	42	32	costs	cost	NOUN
ftr-333	42	33	,	,	PUNCT
ftr-333	42	34	24	24	NUM
ftr-333	42	35	tax	tax	NOUN
ftr-333	42	36	adviser	adviser	NOUN
ftr-333	42	37	421	421	NUM
ftr-333	42	38	(	(	PUNCT
ftr-333	42	39	1994	1994	NUM
ftr-333	42	40	)	)	PUNCT
ftr-333	42	41	(	(	PUNCT
ftr-333	42	42	“	"	PUNCT
ftr-333	42	43	as	as	ADP
ftr-333	42	44	a	a	DET
ftr-333	42	45	planning	planning	NOUN
ftr-333	42	46	alternative	alternative	NOUN
ftr-333	42	47	,	,	PUNCT
ftr-333	42	48	taxpayers	taxpayer	NOUN
ftr-333	42	49	should	should	AUX
ftr-333	42	50	consider	consider	VERB
ftr-333	42	51	making	make	VERB
ftr-333	42	52	a	a	DET
ftr-333	42	53	charitable	charitable	ADJ
ftr-333	42	54	contribution	contribution	NOUN
ftr-333	42	55	of	of	ADP
ftr-333	42	56	the	the	DET
ftr-333	42	57	structure	structure	NOUN
ftr-333	42	58	to	to	ADP
ftr-333	42	59	a	a	DET
ftr-333	42	60	local	local	ADJ
ftr-333	42	61	fire	fire	NOUN
ftr-333	42	62	department	department	NOUN
ftr-333	42	63	for	for	ADP
ftr-333	42	64	use	use	NOUN
ftr-333	42	65	in	in	ADP
ftr-333	42	66	training	training	NOUN
ftr-333	42	67	drills	drill	NOUN
ftr-333	42	68	.	.	PUNCT
ftr-333	42	69	”	"	PUNCT
ftr-333	42	70	)	)	PUNCT
ftr-333	42	71	;	;	PUNCT
ftr-333	42	72	discussion	discussion	NOUN
ftr-333	42	73	:	:	PUNCT
ftr-333	42	74	donation	donation	NOUN
ftr-333	42	75	of	of	ADP
ftr-333	42	76	house	house	NOUN
ftr-333	42	77	to	to	ADP
ftr-333	42	78	fire	fire	NOUN
ftr-333	42	79	department	department	NOUN
ftr-333	42	80	,	,	PUNCT
ftr-333	42	81	tax	tax	NOUN
ftr-333	42	82	almanac	almanac	NOUN
ftr-333	42	83	,	,	PUNCT
ftr-333	42	84	http://www.taxalmanac.org/index/php/discussion	http://www.taxalmanac.org/index/php/discussion	NOUN
ftr-333	42	85	:	:	PUNCT
ftr-333	42	86	donation_of_house_to_fire_department	donation_of_house_to_fire_department	ADJ
ftr-333	42	87	(	(	PUNCT
ftr-333	42	88	last	last	ADJ
ftr-333	42	89	visited	visit	VERB
ftr-333	42	90	mar	mar	PROPN
ftr-333	42	91	.	.	PROPN
ftr-333	42	92	3	3	NUM
ftr-333	42	93	,	,	PUNCT
ftr-333	42	94	2011	2011	NUM
ftr-333	42	95	)	)	PUNCT
ftr-333	42	96	(	(	PUNCT
ftr-333	42	97	discussion	discussion	NOUN
ftr-333	42	98	board	board	PROPN
ftr-333	42	99	)	)	PUNCT
ftr-333	42	100	.	.	PUNCT
ftr-333	43	1	but	but	CCONJ
ftr-333	43	2	see	see	VERB
ftr-333	43	3	paul	paul	PROPN
ftr-333	43	4	caron	caron	PROPN
ftr-333	43	5	,	,	PUNCT
ftr-333	43	6	irs	irs	PROPN
ftr-333	43	7	denies	deny	VERB
ftr-333	43	8	deduction	deduction	NOUN
ftr-333	43	9	for	for	ADP
ftr-333	43	10	homes	home	NOUN
ftr-333	43	11	donated	donate	VERB
ftr-333	43	12	to	to	ADP
ftr-333	43	13	fire	fire	NOUN
ftr-333	43	14	department	department	NOUN
ftr-333	43	15	and	and	CCONJ
ftr-333	43	16	burned	burn	VERB
ftr-333	43	17	down	down	ADP
ftr-333	43	18	,	,	PUNCT
ftr-333	43	19	taxprof	taxprof	VERB
ftr-333	43	20	blog	blog	NOUN
ftr-333	43	21	(	(	PUNCT
ftr-333	43	22	sept	sept	PROPN
ftr-333	43	23	.	.	PROPN
ftr-333	43	24	26	26	NUM
ftr-333	43	25	,	,	PUNCT
ftr-333	43	26	2009	2009	NUM
ftr-333	43	27	)	)	PUNCT
ftr-333	43	28	,	,	PUNCT
ftr-333	43	29	http://taxprof.typepad.com/taxprof_blog/2009/09/irs-challenges.html	http://taxprof.typepad.com/taxprof_blog/2009/09/irs-challenges.html	NUM
ftr-333	44	1	[	[	X
ftr-333	44	2	hereinafter	hereinafter	NOUN
ftr-333	44	3	caron	caron	PROPN
ftr-333	44	4	,	,	PUNCT
ftr-333	44	5	taxprof	taxprof	VERB
ftr-333	44	6	blog	blog	NOUN
ftr-333	44	7	]	]	PUNCT
ftr-333	44	8	.	.	PUNCT
ftr-333	45	1	steven	steven	PROPN
ftr-333	45	2	willis	willis	PROPN
ftr-333	45	3	,	,	PUNCT
ftr-333	45	4	a	a	DET
ftr-333	45	5	professor	professor	NOUN
ftr-333	45	6	at	at	ADP
ftr-333	45	7	the	the	DET
ftr-333	45	8	university	university	PROPN
ftr-333	45	9	of	of	ADP
ftr-333	45	10	florida	florida	PROPN
ftr-333	45	11	who	who	PRON
ftr-333	45	12	studies	study	VERB
ftr-333	45	13	income	income	NOUN
ftr-333	45	14	tax	tax	NOUN
ftr-333	45	15	law	law	NOUN
ftr-333	45	16	,	,	PUNCT
ftr-333	45	17	said	say	VERB
ftr-333	45	18	a	a	DET
ftr-333	45	19	charitable	charitable	ADJ
ftr-333	45	20	deduction	deduction	NOUN
ftr-333	45	21	can	can	AUX
ftr-333	45	22	be	be	AUX
ftr-333	45	23	no	no	ADV
ftr-333	45	24	greater	great	ADJ
ftr-333	45	25	than	than	ADP
ftr-333	45	26	the	the	DET
ftr-333	45	27	value	value	NOUN
ftr-333	45	28	of	of	ADP
ftr-333	45	29	whatever	whatever	PRON
ftr-333	45	30	was	be	AUX
ftr-333	45	31	donated	donate	VERB
ftr-333	45	32	,	,	PUNCT
ftr-333	45	33	and	and	CCONJ
ftr-333	45	34	a	a	DET
ftr-333	45	35	house	house	NOUN
ftr-333	45	36	given	give	VERB
ftr-333	45	37	to	to	ADP
ftr-333	45	38	a	a	DET
ftr-333	45	39	fire	fire	NOUN
ftr-333	45	40	department	department	NOUN
ftr-333	45	41	has	have	VERB
ftr-333	45	42	negative	negative	ADJ
ftr-333	45	43	value	value	NOUN
ftr-333	45	44	,	,	PUNCT
ftr-333	45	45	since	since	SCONJ
ftr-333	45	46	the	the	DET
ftr-333	45	47	owner	owner	NOUN
ftr-333	45	48	was	be	AUX
ftr-333	45	49	going	go	VERB
ftr-333	45	50	to	to	PART
ftr-333	45	51	have	have	VERB
ftr-333	45	52	to	to	PART
ftr-333	45	53	pay	pay	VERB
ftr-333	45	54	somebody	somebody	PRON
ftr-333	45	55	to	to	PART
ftr-333	45	56	get	get	AUX
ftr-333	45	57	rid	rid	VERB
ftr-333	45	58	of	of	ADP
ftr-333	45	59	it	it	PRON
ftr-333	45	60	.	.	PUNCT
ftr-333	46	1	i	i	PRON
ftr-333	46	2	d.	d.	PROPN
ftr-333	46	3	6	6	NUM
ftr-333	46	4	.	.	PUNCT
ftr-333	47	1	sheldon	sheldon	PROPN
ftr-333	47	2	i.	i.	PROPN
ftr-333	47	3	banoff	banoff	PROPN
ftr-333	47	4	&	&	CCONJ
ftr-333	47	5	richard	richard	PROPN
ftr-333	47	6	m.	m.	PROPN
ftr-333	47	7	lipton	lipton	PROPN
ftr-333	47	8	,	,	PUNCT
ftr-333	47	9	more	more	ADJ
ftr-333	47	10	on	on	ADP
ftr-333	47	11	tax	tax	NOUN
ftr-333	47	12	deductions	deduction	NOUN
ftr-333	47	13	for	for	ADP
ftr-333	47	14	clunker	clunker	NOUN
ftr-333	47	15	homes	home	NOUN
ftr-333	47	16	,	,	PUNCT
ftr-333	47	17	112	112	NUM
ftr-333	47	18	j.	j.	PROPN
ftr-333	47	19	tax’n	tax’n	PROPN
ftr-333	47	20	189	189	NUM
ftr-333	47	21	,	,	PUNCT
ftr-333	47	22	190	190	NUM
ftr-333	47	23	(	(	PUNCT
ftr-333	47	24	2010	2010	NUM
ftr-333	47	25	)	)	PUNCT
ftr-333	47	26	;	;	PUNCT
ftr-333	47	27	combustible	combustible	ADJ
ftr-333	47	28	tax	tax	NOUN
ftr-333	47	29	deductions	deduction	NOUN
ftr-333	47	30	:	:	PUNCT
ftr-333	47	31	will	will	AUX
ftr-333	47	32	this	this	DET
ftr-333	47	33	charitable	charitable	ADJ
ftr-333	47	34	contribution	contribution	NOUN
ftr-333	47	35	go	go	VERB
ftr-333	47	36	up	up	ADP
ftr-333	47	37	in	in	ADP
ftr-333	47	38	smoke	smoke	NOUN
ftr-333	47	39	?	?	PUNCT
ftr-333	47	40	,	,	PUNCT
ftr-333	47	41	accountingweb	accountingweb	PROPN
ftr-333	47	42	(	(	PUNCT
ftr-333	47	43	july	july	PROPN
ftr-333	47	44	27	27	NUM
ftr-333	47	45	,	,	PUNCT
ftr-333	47	46	2009	2009	NUM
ftr-333	47	47	)	)	PUNCT
ftr-333	47	48	,	,	PUNCT
ftr-333	47	49	http://www.accountingweb.com/topic/tax/combustible-tax-deductions-will-charit	http://www.accountingweb.com/topic/tax/combustible-tax-deductions-will-charit	VERB
ftr-333	47	50	able	able	ADJ
ftr-333	47	51	-	-	PUNCT
ftr-333	47	52	contribution	contribution	NOUN
ftr-333	47	53	-	-	PUNCT
ftr-333	47	54	go	go	NOUN
ftr-333	47	55	-	-	PUNCT
ftr-333	47	56	smoke	smoke	NOUN
ftr-333	47	57	(	(	PUNCT
ftr-333	47	58	“	"	PUNCT
ftr-333	47	59	[	[	X
ftr-333	47	60	i]n	i]n	NOUN
ftr-333	47	61	2004	2004	NUM
ftr-333	47	62	,	,	PUNCT
ftr-333	47	63	which	which	PRON
ftr-333	47	64	was	be	AUX
ftr-333	47	65	the	the	DET
ftr-333	47	66	year	year	NOUN
ftr-333	47	67	of	of	ADP
ftr-333	47	68	their	their	PRON
ftr-333	47	69	donation	donation	NOUN
ftr-333	47	70	,	,	PUNCT
ftr-333	47	71	the	the	DET
ftr-333	47	72	irs	irs	PROPN
ftr-333	47	73	began	begin	VERB
ftr-333	47	74	taking	take	VERB
ftr-333	47	75	a	a	DET
ftr-333	47	76	different	different	ADJ
ftr-333	47	77	view	view	NOUN
ftr-333	47	78	of	of	ADP
ftr-333	47	79	these	these	DET
ftr-333	47	80	donations	donation	NOUN
ftr-333	47	81	.	.	PUNCT
ftr-333	47	82	”	"	PUNCT
ftr-333	47	83	)	)	PUNCT
ftr-333	47	84	.	.	PUNCT
ftr-333	48	1	456	456	NUM
ftr-333	48	2	florida	florida	PROPN
ftr-333	48	3	tax	tax	PROPN
ftr-333	48	4	review	review	NOUN
ftr-333	48	5	[	[	X
ftr-333	48	6	vol	vol	NOUN
ftr-333	48	7	.	.	PUNCT
ftr-333	49	1	12:6	12:6	NUM
ftr-333	49	2	his	his	PRON
ftr-333	49	3	home	home	NOUN
ftr-333	49	4	to	to	ADP
ftr-333	49	5	the	the	DET
ftr-333	49	6	local	local	ADJ
ftr-333	49	7	fire	fire	NOUN
ftr-333	49	8	department.7	department.7	NOUN
ftr-333	49	9	soon	soon	ADV
ftr-333	49	10	after	after	ADV
ftr-333	49	11	,	,	PUNCT
ftr-333	49	12	in	in	ADP
ftr-333	49	13	2010	2010	NUM
ftr-333	49	14	,	,	PUNCT
ftr-333	49	15	the	the	DET
ftr-333	49	16	live	live	ADJ
ftr-333	49	17	burn	burn	NOUN
ftr-333	49	18	donation	donation	NOUN
ftr-333	49	19	was	be	AUX
ftr-333	49	20	back	back	ADV
ftr-333	49	21	in	in	ADP
ftr-333	49	22	the	the	DET
ftr-333	49	23	headlines	headline	NOUN
ftr-333	49	24	as	as	SCONJ
ftr-333	49	25	it	it	PRON
ftr-333	49	26	was	be	AUX
ftr-333	49	27	exposed	expose	VERB
ftr-333	49	28	that	that	SCONJ
ftr-333	49	29	oregon	oregon	PROPN
ftr-333	49	30	7	7	NUM
ftr-333	49	31	.	.	PUNCT
ftr-333	49	32	caron	caron	PROPN
ftr-333	49	33	,	,	PUNCT
ftr-333	49	34	taxprof	taxprof	VERB
ftr-333	49	35	blog	blog	NOUN
ftr-333	49	36	,	,	PUNCT
ftr-333	49	37	supra	supra	PROPN
ftr-333	49	38	note	note	NOUN
ftr-333	49	39	5	5	NUM
ftr-333	49	40	(	(	PUNCT
ftr-333	49	41	“	"	PUNCT
ftr-333	49	42	the	the	DET
ftr-333	49	43	story	story	NOUN
ftr-333	49	44	has	have	AUX
ftr-333	49	45	been	be	AUX
ftr-333	49	46	picked	pick	VERB
ftr-333	49	47	up	up	ADP
ftr-333	49	48	by	by	ADP
ftr-333	49	49	over	over	ADP
ftr-333	49	50	100	100	NUM
ftr-333	49	51	media	medium	NOUN
ftr-333	49	52	outlets	outlet	NOUN
ftr-333	49	53	and	and	CCONJ
ftr-333	49	54	newspapers	newspaper	NOUN
ftr-333	49	55	,	,	PUNCT
ftr-333	49	56	including	include	VERB
ftr-333	49	57	abc	abc	PROPN
ftr-333	49	58	,	,	PUNCT
ftr-333	49	59	atlanta	atlanta	PROPN
ftr-333	49	60	journal	journal	PROPN
ftr-333	49	61	constitution	constitution	PROPN
ftr-333	49	62	,	,	PUNCT
ftr-333	49	63	cbs	cbs	PROPN
ftr-333	49	64	,	,	PUNCT
ftr-333	49	65	chicago	chicago	PROPN
ftr-333	49	66	tribune	tribune	PROPN
ftr-333	49	67	,	,	PUNCT
ftr-333	49	68	cleveland	cleveland	PROPN
ftr-333	49	69	plain	plain	PROPN
ftr-333	49	70	dealer	dealer	NOUN
ftr-333	49	71	,	,	PUNCT
ftr-333	49	72	cnbc	cnbc	PROPN
ftr-333	49	73	,	,	PUNCT
ftr-333	49	74	forbes	forbes	PROPN
ftr-333	49	75	,	,	PUNCT
ftr-333	49	76	houston	houston	PROPN
ftr-333	49	77	chronicle	chronicle	PROPN
ftr-333	49	78	,	,	PUNCT
ftr-333	49	79	los	los	PROPN
ftr-333	49	80	angeles	angeles	PROPN
ftr-333	49	81	times	times	PROPN
ftr-333	49	82	,	,	PUNCT
ftr-333	49	83	miami	miami	PROPN
ftr-333	49	84	herald	herald	PROPN
ftr-333	49	85	,	,	PUNCT
ftr-333	49	86	new	new	PROPN
ftr-333	49	87	york	york	PROPN
ftr-333	49	88	times	times	PROPN
ftr-333	49	89	,	,	PUNCT
ftr-333	49	90	newsday	newsday	PROPN
ftr-333	49	91	,	,	PUNCT
ftr-333	49	92	npr	npr	PROPN
ftr-333	49	93	,	,	PUNCT
ftr-333	49	94	philadelphia	philadelphia	PROPN
ftr-333	49	95	inquirer	inquirer	PROPN
ftr-333	49	96	,	,	PUNCT
ftr-333	49	97	san	san	PROPN
ftr-333	49	98	diego	diego	PROPN
ftr-333	49	99	union	union	PROPN
ftr-333	49	100	-	-	PUNCT
ftr-333	49	101	tribune	tribune	PROPN
ftr-333	49	102	,	,	PUNCT
ftr-333	49	103	seattle	seattle	PROPN
ftr-333	49	104	times	times	PROPN
ftr-333	49	105	,	,	PUNCT
ftr-333	49	106	and	and	CCONJ
ftr-333	49	107	washington	washington	PROPN
ftr-333	49	108	times	time	NOUN
ftr-333	49	109	.	.	PUNCT
ftr-333	49	110	”	"	PUNCT
ftr-333	49	111	)	)	PUNCT
ftr-333	49	112	.	.	PUNCT
ftr-333	50	1	see	see	VERB
ftr-333	50	2	,	,	PUNCT
ftr-333	50	3	e.g.	e.g.	ADV
ftr-333	50	4	,	,	PUNCT
ftr-333	50	5	meghan	meghan	PROPN
ftr-333	50	6	barr	barr	PROPN
ftr-333	50	7	,	,	PUNCT
ftr-333	50	8	burning	burn	VERB
ftr-333	50	9	down	down	ADP
ftr-333	50	10	the	the	DET
ftr-333	50	11	house	house	NOUN
ftr-333	50	12	?	?	PUNCT
ftr-333	51	1	irs	irs	PROPN
ftr-333	51	2	nixes	nix	VERB
ftr-333	51	3	tax	tax	NOUN
ftr-333	51	4	deductions	deduction	NOUN
ftr-333	51	5	,	,	PUNCT
ftr-333	51	6	newsday.com	newsday.com	X
ftr-333	51	7	,	,	PUNCT
ftr-333	51	8	(	(	PUNCT
ftr-333	51	9	sept	sept	PROPN
ftr-333	51	10	.	.	PROPN
ftr-333	51	11	25	25	NUM
ftr-333	51	12	,	,	PUNCT
ftr-333	51	13	2009	2009	NUM
ftr-333	51	14	)	)	PUNCT
ftr-333	51	15	,	,	PUNCT
ftr-333	51	16	http://www.newsday.com/	http://www.newsday.com/	NOUN
ftr-333	51	17	business	business	NOUN
ftr-333	51	18	/	/	SYM
ftr-333	51	19	burning	burn	VERB
ftr-333	51	20	-	-	PUNCT
ftr-333	51	21	down	down	ADP
ftr-333	51	22	-	-	PUNCT
ftr-333	51	23	the	the	DET
ftr-333	51	24	-	-	PUNCT
ftr-333	51	25	house	house	NOUN
ftr-333	51	26	-	-	PUNCT
ftr-333	51	27	irs	irs	PROPN
ftr-333	51	28	-	-	PUNCT
ftr-333	51	29	nixes	nix	NOUN
ftr-333	51	30	-	-	PUNCT
ftr-333	51	31	tax	tax	NOUN
ftr-333	51	32	-	-	PUNCT
ftr-333	51	33	deductions-1.1476952	deductions-1.1476952	NOUN
ftr-333	51	34	[	[	X
ftr-333	51	35	hereinafter	hereinafter	NOUN
ftr-333	51	36	barr	barr	PROPN
ftr-333	51	37	,	,	PUNCT
ftr-333	51	38	irs	irs	PROPN
ftr-333	51	39	nixes	nix	VERB
ftr-333	51	40	tax	tax	NOUN
ftr-333	51	41	deductions	deduction	NOUN
ftr-333	51	42	]	]	PUNCT
ftr-333	51	43	,	,	PUNCT
ftr-333	51	44	reprinted	reprint	VERB
ftr-333	51	45	in	in	ADP
ftr-333	51	46	burning	burn	VERB
ftr-333	51	47	down	down	ADP
ftr-333	51	48	the	the	DET
ftr-333	51	49	house	house	NOUN
ftr-333	51	50	?	?	PUNCT
ftr-333	52	1	irs	irs	PROPN
ftr-333	52	2	nixes	nix	VERB
ftr-333	52	3	tax	tax	NOUN
ftr-333	52	4	deductions	deduction	NOUN
ftr-333	52	5	,	,	PUNCT
ftr-333	52	6	san	san	PROPN
ftr-333	52	7	diego	diego	PROPN
ftr-333	52	8	union	union	PROPN
ftr-333	52	9	-	-	PUNCT
ftr-333	52	10	trib	trib	PROPN
ftr-333	52	11	.	.	PROPN
ftr-333	52	12	,	,	PUNCT
ftr-333	52	13	(	(	PUNCT
ftr-333	52	14	sept	sept	PROPN
ftr-333	52	15	.	.	PROPN
ftr-333	52	16	25	25	NUM
ftr-333	52	17	,	,	PUNCT
ftr-333	52	18	2009	2009	NUM
ftr-333	52	19	,	,	PUNCT
ftr-333	52	20	1:32	1:32	NUM
ftr-333	52	21	pm	pm	NOUN
ftr-333	52	22	)	)	PUNCT
ftr-333	52	23	,	,	PUNCT
ftr-333	53	1	http://www	http://www	PROPN
ftr-333	53	2	.	.	PUNCT
ftr-333	53	3	signonsandiego.com/news/2009/sep/25/us-burning-down-house-092509/	signonsandiego.com/news/2009/sep/25/us-burning-down-house-092509/	PROPN
ftr-333	53	4	;	;	PUNCT
ftr-333	53	5	irs	irs	PROPN
ftr-333	53	6	:	:	PUNCT
ftr-333	53	7	no	no	DET
ftr-333	53	8	tax	tax	NOUN
ftr-333	53	9	deduction	deduction	NOUN
ftr-333	53	10	for	for	ADP
ftr-333	53	11	burning	burn	VERB
ftr-333	53	12	down	down	ADP
ftr-333	53	13	house	house	NOUN
ftr-333	53	14	,	,	PUNCT
ftr-333	53	15	cnbc.com	cnbc.com	X
ftr-333	53	16	(	(	PUNCT
ftr-333	53	17	sept	sept	PROPN
ftr-333	53	18	.	.	PROPN
ftr-333	53	19	25	25	NUM
ftr-333	53	20	,	,	PUNCT
ftr-333	53	21	2009	2009	NUM
ftr-333	53	22	,	,	PUNCT
ftr-333	53	23	4:02	4:02	NUM
ftr-333	53	24	pm	pm	NOUN
ftr-333	53	25	)	)	PUNCT
ftr-333	53	26	,	,	PUNCT
ftr-333	53	27	http://www.cnbc.com/id/33023329	http://www.cnbc.com/id/33023329	PROPN
ftr-333	53	28	;	;	PUNCT
ftr-333	53	29	burning	burn	VERB
ftr-333	53	30	down	down	ADP
ftr-333	53	31	the	the	DET
ftr-333	53	32	house	house	NOUN
ftr-333	53	33	?	?	PUNCT
ftr-333	54	1	irs	irs	PROPN
ftr-333	54	2	nixes	nix	VERB
ftr-333	54	3	tax	tax	NOUN
ftr-333	54	4	deductions	deduction	NOUN
ftr-333	54	5	,	,	PUNCT
ftr-333	54	6	ajc.com	ajc.com	X
ftr-333	54	7	(	(	PUNCT
ftr-333	54	8	sept	sept	PROPN
ftr-333	54	9	.	.	PROPN
ftr-333	54	10	25	25	NUM
ftr-333	54	11	,	,	PUNCT
ftr-333	54	12	2009	2009	NUM
ftr-333	54	13	5:11	5:11	NUM
ftr-333	54	14	pm	pm	NOUN
ftr-333	54	15	)	)	PUNCT
ftr-333	54	16	,	,	PUNCT
ftr-333	54	17	http://www.ajc.com/news/nationworld/burning-down-the-house-146954.html	http://www.ajc.com/news/nationworld/burning-down-the-house-146954.html	PROPN
ftr-333	54	18	;	;	PUNCT
ftr-333	54	19	irs	irs	PROPN
ftr-333	54	20	nixes	nix	VERB
ftr-333	54	21	tax	tax	NOUN
ftr-333	54	22	deductions	deduction	NOUN
ftr-333	54	23	,	,	PUNCT
ftr-333	54	24	wash	wash	NOUN
ftr-333	54	25	.	.	PUNCT
ftr-333	55	1	times	times	PROPN
ftr-333	55	2	(	(	PUNCT
ftr-333	55	3	sept	sept	PROPN
ftr-333	55	4	.	.	PROPN
ftr-333	55	5	26	26	NUM
ftr-333	55	6	,	,	PUNCT
ftr-333	55	7	2009	2009	NUM
ftr-333	55	8	)	)	PUNCT
ftr-333	55	9	,	,	PUNCT
ftr-333	55	10	http://washingtontimes.com/news/2009/sep/26/irs-nixes-taxdeductions/	http://washingtontimes.com/news/2009/sep/26/irs-nixes-taxdeductions/	PROPN
ftr-333	55	11	;	;	PUNCT
ftr-333	55	12	irs	irs	PROPN
ftr-333	56	1	feeling	feeling	NOUN
ftr-333	56	2	burned	burn	VERB
ftr-333	56	3	by	by	ADP
ftr-333	56	4	house	house	NOUN
ftr-333	56	5	deductions	deduction	NOUN
ftr-333	56	6	,	,	PUNCT
ftr-333	56	7	seattle	seattle	PROPN
ftr-333	56	8	times	times	PROPN
ftr-333	56	9	(	(	PUNCT
ftr-333	56	10	sept	sept	PROPN
ftr-333	56	11	.	.	PROPN
ftr-333	56	12	26	26	NUM
ftr-333	56	13	,	,	PUNCT
ftr-333	56	14	2009	2009	NUM
ftr-333	56	15	,	,	PUNCT
ftr-333	56	16	8:35	8:35	NUM
ftr-333	56	17	pm	pm	NOUN
ftr-333	56	18	)	)	PUNCT
ftr-333	56	19	,	,	PUNCT
ftr-333	56	20	http://seattletimes.nwsourse.com/html/nationworld/2009943541	http://seattletimes.nwsourse.com/html/nationworld/2009943541	X
ftr-333	56	21	_	_	X
ftr-333	56	22	apusburningdownthehouse.html	apusburningdownthehouse.html	ADV
ftr-333	56	23	;	;	PUNCT
ftr-333	56	24	burning	burn	VERB
ftr-333	56	25	down	down	ADP
ftr-333	56	26	the	the	DET
ftr-333	56	27	house	house	NOUN
ftr-333	56	28	?	?	PUNCT
ftr-333	57	1	irs	irs	PROPN
ftr-333	57	2	nixes	nix	VERB
ftr-333	57	3	tax	tax	NOUN
ftr-333	57	4	deductions	deduction	NOUN
ftr-333	57	5	,	,	PUNCT
ftr-333	57	6	cbsnews	cbsnews	PROPN
ftr-333	57	7	(	(	PUNCT
ftr-333	57	8	sept	sept	PROPN
ftr-333	57	9	.	.	PROPN
ftr-333	57	10	25	25	NUM
ftr-333	57	11	,	,	PUNCT
ftr-333	57	12	2009	2009	NUM
ftr-333	57	13	)	)	PUNCT
ftr-333	57	14	,	,	PUNCT
ftr-333	57	15	http://www.cbsnews.com/stories/2009/09/	http://www.cbsnews.com/stories/2009/09/	PROPN
ftr-333	57	16	09/25	09/25	PROPN
ftr-333	57	17	/	/	SYM
ftr-333	57	18	ap	ap	PROPN
ftr-333	57	19	/	/	SYM
ftr-333	57	20	national	national	PROPN
ftr-333	57	21	/	/	SYM
ftr-333	57	22	main5340252.shtml	main5340252.shtml	PRON
ftr-333	57	23	;	;	PUNCT
ftr-333	57	24	burning	burn	VERB
ftr-333	57	25	down	down	ADP
ftr-333	57	26	the	the	DET
ftr-333	57	27	house	house	NOUN
ftr-333	57	28	?	?	PUNCT
ftr-333	58	1	irs	irs	PROPN
ftr-333	58	2	nixes	nix	VERB
ftr-333	58	3	tax	tax	NOUN
ftr-333	58	4	deductions	deduction	NOUN
ftr-333	58	5	,	,	PUNCT
ftr-333	58	6	abc	abc	PROPN
ftr-333	58	7	news	news	PROPN
ftr-333	58	8	(	(	PUNCT
ftr-333	58	9	sept	sept	PROPN
ftr-333	58	10	.	.	PROPN
ftr-333	58	11	25	25	NUM
ftr-333	58	12	,	,	PUNCT
ftr-333	58	13	2009	2009	NUM
ftr-333	58	14	)	)	PUNCT
ftr-333	58	15	,	,	PUNCT
ftr-333	58	16	http://abcnews.go.com/us/wirestory?id=	http://abcnews.go.com/us/wirestory?id=	NOUN
ftr-333	58	17	8674343	8674343	NUM
ftr-333	58	18	;	;	PUNCT
ftr-333	58	19	burning	burn	VERB
ftr-333	58	20	down	down	ADP
ftr-333	58	21	the	the	DET
ftr-333	58	22	house	house	NOUN
ftr-333	58	23	?	?	PUNCT
ftr-333	59	1	irs	irs	PROPN
ftr-333	59	2	nixes	nix	VERB
ftr-333	59	3	tax	tax	NOUN
ftr-333	59	4	deductions	deduction	NOUN
ftr-333	59	5	,	,	PUNCT
ftr-333	59	6	miami	miami	PROPN
ftr-333	59	7	herald	herald	PROPN
ftr-333	59	8	(	(	PUNCT
ftr-333	59	9	sept	sept	PROPN
ftr-333	59	10	.	.	PROPN
ftr-333	59	11	25	25	NUM
ftr-333	59	12	,	,	PUNCT
ftr-333	59	13	2009	2009	NUM
ftr-333	59	14	)	)	PUNCT
ftr-333	59	15	,	,	PUNCT
ftr-333	59	16	http://www.miamiherald.com/news/nation/ap/story/1251852.html	http://www.miamiherald.com/news/nation/ap/story/1251852.html	NOUN
ftr-333	59	17	;	;	PUNCT
ftr-333	59	18	burning	burn	VERB
ftr-333	59	19	down	down	ADP
ftr-333	59	20	the	the	DET
ftr-333	59	21	house	house	NOUN
ftr-333	59	22	?	?	PUNCT
ftr-333	60	1	irs	irs	PROPN
ftr-333	60	2	nixes	nix	VERB
ftr-333	60	3	tax	tax	NOUN
ftr-333	60	4	deductions	deduction	NOUN
ftr-333	60	5	,	,	PUNCT
ftr-333	60	6	philly.com	philly.com	X
ftr-333	60	7	(	(	PUNCT
ftr-333	60	8	sept	sept	PROPN
ftr-333	60	9	.	.	PROPN
ftr-333	60	10	25	25	NUM
ftr-333	60	11	,	,	PUNCT
ftr-333	60	12	2009	2009	NUM
ftr-333	60	13	)	)	PUNCT
ftr-333	60	14	,	,	PUNCT
ftr-333	60	15	http://www.printthis.clickability.com/pt/cpt?action=cpt&title=burning...925_ap_bur	http://www.printthis.clickability.com/pt/cpt?action=cpt&title=burning...925_ap_bur	PROPN
ftr-333	60	16	ningdownthehouseirsniestaxdeductions.html&partnerid=193672	ningdownthehouseirsniestaxdeductions.html&partnerid=193672	PROPN
ftr-333	60	17	;	;	PUNCT
ftr-333	60	18	burning	burn	VERB
ftr-333	60	19	down	down	ADP
ftr-333	60	20	the	the	DET
ftr-333	60	21	house	house	NOUN
ftr-333	60	22	:	:	PUNCT
ftr-333	60	23	irs	irs	PROPN
ftr-333	60	24	nixes	nix	VERB
ftr-333	60	25	tax	tax	NOUN
ftr-333	60	26	deductions	deduction	NOUN
ftr-333	60	27	for	for	ADP
ftr-333	60	28	those	those	PRON
ftr-333	60	29	who	who	PRON
ftr-333	60	30	donate	donate	VERB
ftr-333	60	31	their	their	PRON
ftr-333	60	32	homes	home	NOUN
ftr-333	60	33	to	to	ADP
ftr-333	60	34	fire	fire	NOUN
ftr-333	60	35	dept	dept	PROPN
ftr-333	60	36	,	,	PUNCT
ftr-333	60	37	l.a	l.a	PROPN
ftr-333	60	38	.	.	PROPN
ftr-333	60	39	times	times	PROPN
ftr-333	60	40	(	(	PUNCT
ftr-333	60	41	sept	sept	PROPN
ftr-333	60	42	.	.	PROPN
ftr-333	60	43	25	25	NUM
ftr-333	60	44	,	,	PUNCT
ftr-333	60	45	2009	2009	NUM
ftr-333	60	46	,	,	PUNCT
ftr-333	60	47	2:09	2:09	NUM
ftr-333	60	48	pm	pm	NOUN
ftr-333	60	49	)	)	PUNCT
ftr-333	60	50	,	,	PUNCT
ftr-333	60	51	http://latimes.com/news/nationworld/nation/	http://latimes.com/news/nationworld/nation/	PROPN
ftr-333	60	52	wire	wire	PROPN
ftr-333	60	53	/	/	SYM
ftr-333	60	54	sns	sns	PROPN
ftr-333	60	55	-	-	PUNCT
ftr-333	60	56	ap	ap	AUX
ftr-333	60	57	-	-	PUNCT
ftr-333	60	58	us	we	PRON
ftr-333	60	59	-	-	PUNCT
ftr-333	60	60	burning	burn	VERB
ftr-333	60	61	-	-	PUNCT
ftr-333	60	62	down	down	ADP
ftr-333	60	63	-	-	PUNCT
ftr-333	60	64	the	the	DET
ftr-333	60	65	-	-	PUNCT
ftr-333	60	66	house,0,2553997	house,0,2553997	NUM
ftr-333	60	67	;	;	PUNCT
ftr-333	60	68	burning	burn	VERB
ftr-333	60	69	down	down	ADP
ftr-333	60	70	the	the	DET
ftr-333	60	71	house	house	NOUN
ftr-333	60	72	?	?	PUNCT
ftr-333	61	1	irs	irs	PROPN
ftr-333	61	2	nixes	nix	VERB
ftr-333	61	3	tax	tax	NOUN
ftr-333	61	4	deductions	deduction	NOUN
ftr-333	61	5	,	,	PUNCT
ftr-333	61	6	nat’l	nat’l	NOUN
ftr-333	61	7	pub	pub	NOUN
ftr-333	61	8	.	.	PUNCT
ftr-333	62	1	radio	radio	NOUN
ftr-333	62	2	(	(	PUNCT
ftr-333	62	3	sept	sept	PROPN
ftr-333	62	4	.	.	PROPN
ftr-333	62	5	25	25	NUM
ftr-333	62	6	,	,	PUNCT
ftr-333	62	7	2009	2009	NUM
ftr-333	62	8	)	)	PUNCT
ftr-333	62	9	,	,	PUNCT
ftr-333	62	10	http://www.npr.org/	http://www.npr.org/	PROPN
ftr-333	62	11	templates	template	NOUN
ftr-333	62	12	/	/	SYM
ftr-333	62	13	story	story	NOUN
ftr-333	62	14	/	/	SYM
ftr-333	62	15	story.php?storyid=113212594	story.php?storyid=113212594	NOUN
ftr-333	62	16	;	;	PUNCT
ftr-333	62	17	burning	burn	VERB
ftr-333	62	18	down	down	ADP
ftr-333	62	19	the	the	DET
ftr-333	62	20	house	house	NOUN
ftr-333	62	21	?	?	PUNCT
ftr-333	63	1	irs	irs	PROPN
ftr-333	63	2	nixes	nix	VERB
ftr-333	63	3	tax	tax	NOUN
ftr-333	63	4	deductions	deduction	NOUN
ftr-333	63	5	,	,	PUNCT
ftr-333	63	6	cleveland.com	cleveland.com	X
ftr-333	63	7	(	(	PUNCT
ftr-333	63	8	sept	sept	PROPN
ftr-333	63	9	.	.	PROPN
ftr-333	63	10	25	25	NUM
ftr-333	63	11	,	,	PUNCT
ftr-333	63	12	2009	2009	NUM
ftr-333	63	13	,	,	PUNCT
ftr-333	63	14	3:30	3:30	NUM
ftr-333	63	15	pm	pm	NOUN
ftr-333	63	16	)	)	PUNCT
ftr-333	63	17	,	,	PUNCT
ftr-333	63	18	http://www.cleveland	http://www.cleveland	NOUN
ftr-333	63	19	.	.	PUNCT
ftr-333	64	1	com	com	NOUN
ftr-333	64	2	/	/	SYM
ftr-333	64	3	newsflash	newsflash	NOUN
ftr-333	64	4	/	/	SYM
ftr-333	64	5	index.ssf?/base	index.ssf?/base	NOUN
ftr-333	64	6	/	/	SYM
ftr-333	64	7	national-23/1253911593255590.xml&storylist=	national-23/1253911593255590.xml&storylist=	NOUN
ftr-333	64	8	cleveland	cleveland	NOUN
ftr-333	64	9	;	;	PUNCT
ftr-333	64	10	burning	burn	VERB
ftr-333	64	11	down	down	ADP
ftr-333	64	12	the	the	DET
ftr-333	64	13	house	house	NOUN
ftr-333	64	14	?	?	PUNCT
ftr-333	65	1	irs	irs	PROPN
ftr-333	65	2	nixes	nix	VERB
ftr-333	65	3	tax	tax	NOUN
ftr-333	65	4	deductions	deduction	NOUN
ftr-333	65	5	,	,	PUNCT
ftr-333	65	6	forbes.com	forbes.com	X
ftr-333	65	7	(	(	PUNCT
ftr-333	65	8	sept	sept	PROPN
ftr-333	65	9	.	.	PROPN
ftr-333	65	10	25	25	NUM
ftr-333	65	11	,	,	PUNCT
ftr-333	65	12	2009	2009	NUM
ftr-333	65	13	,	,	PUNCT
ftr-333	65	14	3:31	3:31	NUM
ftr-333	65	15	pm	pm	NOUN
ftr-333	65	16	)	)	PUNCT
ftr-333	65	17	,	,	PUNCT
ftr-333	65	18	http://www.forbes.com/feeds/ap/2009/09/25/business-financialimpact-us-burning-down-the-house_6933091	http://www.forbes.com/feeds/ap/2009/09/25/business-financialimpact-us-burning-down-the-house_6933091	PROPN
ftr-333	65	19	;	;	PUNCT
ftr-333	65	20	burning	burn	VERB
ftr-333	65	21	down	down	ADP
ftr-333	65	22	the	the	DET
ftr-333	65	23	house	house	NOUN
ftr-333	65	24	:	:	PUNCT
ftr-333	65	25	irs	irs	PROPN
ftr-333	65	26	nixes	nix	VERB
ftr-333	65	27	tax	tax	NOUN
ftr-333	65	28	deductions	deduction	NOUN
ftr-333	65	29	for	for	ADP
ftr-333	65	30	those	those	PRON
ftr-333	65	31	who	who	PRON
ftr-333	65	32	donate	donate	VERB
ftr-333	65	33	their	their	PRON
ftr-333	65	34	homes	home	NOUN
ftr-333	65	35	to	to	ADP
ftr-333	65	36	fire	fire	NOUN
ftr-333	65	37	dept	dept	NOUN
ftr-333	65	38	,	,	PUNCT
ftr-333	65	39	chi	chi	PROPN
ftr-333	65	40	.	.	PUNCT
ftr-333	66	1	trib	trib	PROPN
ftr-333	66	2	.	.	PUNCT
ftr-333	67	1	(	(	PUNCT
ftr-333	67	2	sept	sept	PROPN
ftr-333	67	3	.	.	PROPN
ftr-333	67	4	25	25	NUM
ftr-333	67	5	,	,	PUNCT
ftr-333	67	6	2009	2009	NUM
ftr-333	67	7	,	,	PUNCT
ftr-333	67	8	4:09	4:09	NUM
ftr-333	67	9	pm	pm	NOUN
ftr-333	67	10	)	)	PUNCT
ftr-333	67	11	,	,	PUNCT
ftr-333	68	1	http://www.chicagotribune.com/news/nationworld/sns-ap-usburning-down-the-house,0,5359520.story	http://www.chicagotribune.com/news/nationworld/sns-ap-usburning-down-the-house,0,5359520.story	PROPN
ftr-333	68	2	;	;	PUNCT
ftr-333	68	3	burning	burn	VERB
ftr-333	68	4	down	down	ADP
ftr-333	68	5	the	the	DET
ftr-333	68	6	house	house	NOUN
ftr-333	68	7	?	?	PUNCT
ftr-333	69	1	irs	irs	PROPN
ftr-333	69	2	nixes	nix	VERB
ftr-333	69	3	tax	tax	NOUN
ftr-333	69	4	deductions	deduction	NOUN
ftr-333	69	5	,	,	PUNCT
ftr-333	69	6	n.y	n.y	PROPN
ftr-333	69	7	.	.	PROPN
ftr-333	69	8	times	times	PROPN
ftr-333	69	9	(	(	PUNCT
ftr-333	69	10	sept	sept	PROPN
ftr-333	69	11	.	.	PROPN
ftr-333	69	12	25	25	NUM
ftr-333	69	13	,	,	PUNCT
ftr-333	69	14	2009	2009	NUM
ftr-333	69	15	,	,	PUNCT
ftr-333	69	16	4:50	4:50	NUM
ftr-333	69	17	pm	pm	NOUN
ftr-333	69	18	)	)	PUNCT
ftr-333	69	19	,	,	PUNCT
ftr-333	69	20	http://www.nytimes.com/	http://www.nytimes.com/	NOUN
ftr-333	69	21	aponline/2009/09/25	aponline/2009/09/25	NUM
ftr-333	69	22	/	/	SYM
ftr-333	69	23	us	us	PROPN
ftr-333	69	24	/	/	SYM
ftr-333	69	25	ap	ap	PROPN
ftr-333	69	26	-	-	PUNCT
ftr-333	69	27	us	we	PRON
ftr-333	69	28	-	-	PUNCT
ftr-333	69	29	burning	burn	VERB
ftr-333	69	30	-	-	PUNCT
ftr-333	69	31	down	down	ADP
ftr-333	69	32	-	-	PUNCT
ftr-333	69	33	the	the	DET
ftr-333	69	34	-	-	PUNCT
ftr-333	69	35	house.html?_r=1	house.html?_r=1	NOUN
ftr-333	69	36	;	;	PUNCT
ftr-333	69	37	a	a	DET
ftr-333	69	38	home	home	NOUN
ftr-333	69	39	donation	donation	NOUN
ftr-333	69	40	flare	flare	NOUN
ftr-333	69	41	-	-	PUNCT
ftr-333	69	42	up	up	NOUN
ftr-333	69	43	,	,	PUNCT
ftr-333	69	44	it	it	PRON
ftr-333	69	45	’s	’	VERB
ftr-333	69	46	a	a	DET
ftr-333	69	47	win	win	NOUN
ftr-333	69	48	-	-	PUNCT
ftr-333	69	49	win	win	NOUN
ftr-333	69	50	situation	situation	NOUN
ftr-333	69	51	—	—	PUNCT
ftr-333	69	52	firefighters	firefighter	NOUN
ftr-333	69	53	get	get	VERB
ftr-333	69	54	practice	practice	NOUN
ftr-333	69	55	,	,	PUNCT
ftr-333	69	56	residents	resident	NOUN
ftr-333	69	57	clear	clear	VERB
ftr-333	69	58	property	property	NOUN
ftr-333	69	59	—	—	PUNCT
ftr-333	69	60	but	but	CCONJ
ftr-333	69	61	irs	irs	PROPN
ftr-333	69	62	says	say	VERB
ftr-333	69	63	it	it	PRON
ftr-333	69	64	does	do	AUX
ftr-333	69	65	n’t	not	PART
ftr-333	69	66	earn	earn	VERB
ftr-333	69	67	any	any	DET
ftr-333	69	68	deduction	deduction	NOUN
ftr-333	69	69	,	,	PUNCT
ftr-333	69	70	hous	hous	ADJ
ftr-333	69	71	.	.	PUNCT
ftr-333	70	1	chron	chron	PROPN
ftr-333	70	2	.	.	PUNCT
ftr-333	71	1	(	(	PUNCT
ftr-333	71	2	sept	sept	PROPN
ftr-333	71	3	.	.	PROPN
ftr-333	71	4	26	26	NUM
ftr-333	71	5	,	,	PUNCT
ftr-333	71	6	2009	2009	NUM
ftr-333	71	7	,	,	PUNCT
ftr-333	71	8	7:55	7:55	NUM
ftr-333	71	9	am	am	NOUN
ftr-333	71	10	)	)	PUNCT
ftr-333	71	11	,	,	PUNCT
ftr-333	71	12	http://chron.com/disp/story.mpl/nation/6638041.html	http://chron.com/disp/story.mpl/nation/6638041.html	PROPN
ftr-333	71	13	.	.	PUNCT
ftr-333	71	14	2012	2012	NUM
ftr-333	71	15	]	]	PUNCT
ftr-333	71	16	relighting	relighte	VERB
ftr-333	71	17	the	the	DET
ftr-333	71	18	charitable	charitable	ADJ
ftr-333	71	19	deductions	deduction	NOUN
ftr-333	71	20	457	457	NUM
ftr-333	71	21	gubernatorial	gubernatorial	ADJ
ftr-333	71	22	candidate	candidate	NOUN
ftr-333	71	23	,	,	PUNCT
ftr-333	71	24	chris	chris	PROPN
ftr-333	71	25	dudley	dudley	PROPN
ftr-333	71	26	,	,	PUNCT
ftr-333	71	27	claimed	claim	VERB
ftr-333	71	28	a	a	DET
ftr-333	71	29	deduction	deduction	NOUN
ftr-333	71	30	on	on	ADP
ftr-333	71	31	his	his	PRON
ftr-333	71	32	2004	2004	NUM
ftr-333	71	33	federal	federal	ADJ
ftr-333	71	34	income	income	NOUN
ftr-333	71	35	tax	tax	NOUN
ftr-333	71	36	return	return	NOUN
ftr-333	71	37	for	for	ADP
ftr-333	71	38	a	a	DET
ftr-333	71	39	live	live	ADJ
ftr-333	71	40	burn	burn	NOUN
ftr-333	71	41	donation	donation	NOUN
ftr-333	71	42	so	so	SCONJ
ftr-333	71	43	he	he	PRON
ftr-333	71	44	could	could	AUX
ftr-333	71	45	build	build	VERB
ftr-333	71	46	a	a	DET
ftr-333	71	47	new	new	ADJ
ftr-333	71	48	residence	residence	NOUN
ftr-333	71	49	on	on	ADP
ftr-333	71	50	the	the	DET
ftr-333	71	51	land.8	land.8	PROPN
ftr-333	71	52	consequently	consequently	ADV
ftr-333	71	53	,	,	PUNCT
ftr-333	71	54	in	in	ADP
ftr-333	71	55	recent	recent	ADJ
ftr-333	71	56	years	year	NOUN
ftr-333	71	57	,	,	PUNCT
ftr-333	71	58	there	there	PRON
ftr-333	71	59	has	have	AUX
ftr-333	71	60	been	be	AUX
ftr-333	71	61	much	much	ADJ
ftr-333	71	62	confusion	confusion	NOUN
ftr-333	71	63	and	and	CCONJ
ftr-333	71	64	debate	debate	NOUN
ftr-333	71	65	on	on	ADP
ftr-333	71	66	whether	whether	SCONJ
ftr-333	71	67	live	live	ADJ
ftr-333	71	68	burn	burn	VERB
ftr-333	71	69	donations	donation	NOUN
ftr-333	71	70	qualify	qualify	VERB
ftr-333	71	71	for	for	ADP
ftr-333	71	72	charitable	charitable	ADJ
ftr-333	71	73	deductions	deduction	NOUN
ftr-333	71	74	.	.	PUNCT
ftr-333	72	1	in	in	ADP
ftr-333	72	2	rolfs	rolfs	PROPN
ftr-333	72	3	v.	v.	ADP
ftr-333	72	4	commissioner,9	commissioner,9	VERB
ftr-333	72	5	the	the	DET
ftr-333	72	6	united	united	PROPN
ftr-333	72	7	states	states	PROPN
ftr-333	72	8	tax	tax	NOUN
ftr-333	72	9	court	court	NOUN
ftr-333	72	10	recently	recently	ADV
ftr-333	72	11	overruled	overrule	VERB
ftr-333	72	12	its	its	PRON
ftr-333	72	13	earlier	early	ADJ
ftr-333	72	14	opinion10	opinion10	NOUN
ftr-333	72	15	holding	hold	VERB
ftr-333	72	16	a	a	DET
ftr-333	72	17	live	live	ADJ
ftr-333	72	18	burn	burn	NOUN
ftr-333	72	19	donation	donation	NOUN
ftr-333	72	20	was	be	AUX
ftr-333	72	21	a	a	DET
ftr-333	72	22	quid	quid	ADJ
ftr-333	72	23	pro	pro	X
ftr-333	72	24	quo	quo	NOUN
ftr-333	72	25	transaction	transaction	NOUN
ftr-333	72	26	because	because	SCONJ
ftr-333	72	27	the	the	DET
ftr-333	72	28	taxpayers	taxpayer	NOUN
ftr-333	72	29	received	receive	VERB
ftr-333	72	30	demolition	demolition	NOUN
ftr-333	72	31	services	service	NOUN
ftr-333	72	32	in	in	ADP
ftr-333	72	33	exchange	exchange	NOUN
ftr-333	72	34	for	for	ADP
ftr-333	72	35	the	the	DET
ftr-333	72	36	live	live	ADJ
ftr-333	72	37	burn	burn	NOUN
ftr-333	72	38	donation.11	donation.11	NOUN
ftr-333	72	39	in	in	ADP
ftr-333	72	40	early	early	ADJ
ftr-333	72	41	2012	2012	NUM
ftr-333	72	42	,	,	PUNCT
ftr-333	72	43	the	the	DET
ftr-333	72	44	united	united	PROPN
ftr-333	72	45	states	states	PROPN
ftr-333	72	46	court	court	PROPN
ftr-333	72	47	of	of	ADP
ftr-333	72	48	appeals	appeal	NOUN
ftr-333	72	49	for	for	ADP
ftr-333	72	50	the	the	DET
ftr-333	72	51	seventh	seventh	ADJ
ftr-333	72	52	circuit	circuit	NOUN
ftr-333	72	53	affirmed	affirm	VERB
ftr-333	72	54	the	the	DET
ftr-333	72	55	tax	tax	NOUN
ftr-333	72	56	court	court	NOUN
ftr-333	72	57	’s	’s	PART
ftr-333	72	58	decision.12	decision.12	NOUN
ftr-333	72	59	because	because	SCONJ
ftr-333	72	60	the	the	DET
ftr-333	72	61	live	live	ADJ
ftr-333	72	62	burn	burn	NOUN
ftr-333	72	63	donation	donation	NOUN
ftr-333	72	64	is	be	AUX
ftr-333	72	65	a	a	DET
ftr-333	72	66	quid	quid	ADJ
ftr-333	72	67	pro	pro	X
ftr-333	72	68	quo	quo	NOUN
ftr-333	72	69	transaction	transaction	NOUN
ftr-333	72	70	,	,	PUNCT
ftr-333	72	71	the	the	DET
ftr-333	72	72	taxpayers	taxpayer	NOUN
ftr-333	72	73	must	must	AUX
ftr-333	72	74	pass	pass	VERB
ftr-333	72	75	a	a	DET
ftr-333	72	76	two	two	NUM
ftr-333	72	77	-	-	PUNCT
ftr-333	72	78	part	part	NOUN
ftr-333	72	79	quid	quid	ADJ
ftr-333	72	80	pro	pro	X
ftr-333	72	81	quo	quo	NOUN
ftr-333	72	82	test	test	NOUN
ftr-333	72	83	originally	originally	ADV
ftr-333	72	84	laid	lay	VERB
ftr-333	72	85	out	out	ADP
ftr-333	72	86	by	by	ADP
ftr-333	72	87	the	the	DET
ftr-333	72	88	united	united	PROPN
ftr-333	72	89	states	states	PROPN
ftr-333	72	90	supreme	supreme	PROPN
ftr-333	72	91	court	court	PROPN
ftr-333	72	92	in	in	ADP
ftr-333	72	93	united	united	PROPN
ftr-333	72	94	states	states	PROPN
ftr-333	72	95	v.	v.	ADP
ftr-333	72	96	american	american	PROPN
ftr-333	72	97	bar	bar	PROPN
ftr-333	72	98	endowment.13	endowment.13	PROPN
ftr-333	72	99	under	under	ADP
ftr-333	72	100	the	the	DET
ftr-333	72	101	quid	quid	ADJ
ftr-333	72	102	pro	pro	X
ftr-333	72	103	quo	quo	NOUN
ftr-333	72	104	test	test	NOUN
ftr-333	72	105	,	,	PUNCT
ftr-333	72	106	a	a	DET
ftr-333	72	107	taxpayer	taxpayer	NOUN
ftr-333	72	108	must	must	AUX
ftr-333	72	109	demonstrate	demonstrate	VERB
ftr-333	72	110	(	(	PUNCT
ftr-333	72	111	1	1	X
ftr-333	72	112	)	)	PUNCT
ftr-333	72	113	the	the	DET
ftr-333	72	114	fair	fair	ADJ
ftr-333	72	115	market	market	NOUN
ftr-333	72	116	value	value	NOUN
ftr-333	72	117	of	of	ADP
ftr-333	72	118	the	the	DET
ftr-333	72	119	payment	payment	NOUN
ftr-333	72	120	to	to	ADP
ftr-333	72	121	the	the	DET
ftr-333	72	122	charitable	charitable	ADJ
ftr-333	72	123	organization	organization	NOUN
ftr-333	72	124	exceeded	exceed	VERB
ftr-333	72	125	the	the	DET
ftr-333	72	126	fair	fair	ADJ
ftr-333	72	127	market	market	NOUN
ftr-333	72	128	value	value	NOUN
ftr-333	72	129	of	of	ADP
ftr-333	72	130	the	the	DET
ftr-333	72	131	benefit	benefit	NOUN
ftr-333	72	132	received	receive	VERB
ftr-333	72	133	by	by	ADP
ftr-333	72	134	the	the	DET
ftr-333	72	135	taxpayer	taxpayer	NOUN
ftr-333	72	136	and	and	CCONJ
ftr-333	72	137	(	(	PUNCT
ftr-333	72	138	2	2	X
ftr-333	72	139	)	)	PUNCT
ftr-333	72	140	if	if	SCONJ
ftr-333	72	141	there	there	PRON
ftr-333	72	142	is	be	VERB
ftr-333	72	143	an	an	DET
ftr-333	72	144	excess	excess	ADJ
ftr-333	72	145	payment	payment	NOUN
ftr-333	72	146	,	,	PUNCT
ftr-333	72	147	the	the	DET
ftr-333	72	148	taxpayer	taxpayer	NOUN
ftr-333	72	149	intended	intend	VERB
ftr-333	72	150	such	such	ADJ
ftr-333	72	151	portion	portion	NOUN
ftr-333	72	152	of	of	ADP
ftr-333	72	153	the	the	DET
ftr-333	72	154	payment	payment	NOUN
ftr-333	72	155	to	to	PART
ftr-333	72	156	be	be	AUX
ftr-333	72	157	a	a	DET
ftr-333	72	158	gift.14	gift.14	NOUN
ftr-333	72	159	in	in	ADP
ftr-333	72	160	applying	apply	VERB
ftr-333	72	161	the	the	DET
ftr-333	72	162	first	first	ADJ
ftr-333	72	163	prong	prong	NOUN
ftr-333	72	164	of	of	ADP
ftr-333	72	165	the	the	DET
ftr-333	72	166	quid	quid	ADJ
ftr-333	72	167	pro	pro	X
ftr-333	72	168	quo	quo	NOUN
ftr-333	72	169	test	test	NOUN
ftr-333	72	170	,	,	PUNCT
ftr-333	72	171	the	the	DET
ftr-333	72	172	tax	tax	NOUN
ftr-333	72	173	court	court	NOUN
ftr-333	72	174	held	hold	VERB
ftr-333	72	175	the	the	DET
ftr-333	72	176	demolition	demolition	NOUN
ftr-333	72	177	benefit	benefit	NOUN
ftr-333	72	178	received	receive	VERB
ftr-333	72	179	by	by	ADP
ftr-333	72	180	the	the	DET
ftr-333	72	181	rolfs	rolfs	NOUN
ftr-333	72	182	outweighed	outweigh	VERB
ftr-333	72	183	the	the	DET
ftr-333	72	184	fair	fair	ADJ
ftr-333	72	185	market	market	NOUN
ftr-333	72	186	value	value	NOUN
ftr-333	72	187	of	of	ADP
ftr-333	72	188	the	the	DET
ftr-333	72	189	live	live	ADJ
ftr-333	72	190	burn	burn	NOUN
ftr-333	72	191	donation	donation	NOUN
ftr-333	72	192	,	,	PUNCT
ftr-333	72	193	as	as	SCONJ
ftr-333	72	194	the	the	DET
ftr-333	72	195	home	home	NOUN
ftr-333	72	196	had	have	VERB
ftr-333	72	197	a	a	DET
ftr-333	72	198	restricted	restricted	ADJ
ftr-333	72	199	use.15	use.15	NOUN
ftr-333	72	200	accordingly	accordingly	ADV
ftr-333	72	201	,	,	PUNCT
ftr-333	72	202	the	the	DET
ftr-333	72	203	charitable	charitable	ADJ
ftr-333	72	204	deduction	deduction	NOUN
ftr-333	72	205	for	for	ADP
ftr-333	72	206	the	the	DET
ftr-333	72	207	rolfs	rolfs	NOUN
ftr-333	72	208	’	'	PUNCT
ftr-333	72	209	live	live	ADJ
ftr-333	72	210	burn	burn	NOUN
ftr-333	72	211	donation	donation	NOUN
ftr-333	72	212	was	be	AUX
ftr-333	72	213	disallowed.16	disallowed.16	PROPN
ftr-333	72	214	because	because	SCONJ
ftr-333	72	215	the	the	DET
ftr-333	72	216	tax	tax	NOUN
ftr-333	72	217	court	court	NOUN
ftr-333	72	218	determined	determine	VERB
ftr-333	72	219	there	there	PRON
ftr-333	72	220	was	be	VERB
ftr-333	72	221	no	no	DET
ftr-333	72	222	excess	excess	ADJ
ftr-333	72	223	contribution	contribution	NOUN
ftr-333	72	224	,	,	PUNCT
ftr-333	72	225	the	the	DET
ftr-333	72	226	court	court	NOUN
ftr-333	72	227	did	do	AUX
ftr-333	72	228	not	not	PART
ftr-333	72	229	examine	examine	VERB
ftr-333	72	230	the	the	DET
ftr-333	72	231	intent	intent	ADJ
ftr-333	72	232	prong	prong	NOUN
ftr-333	72	233	of	of	ADP
ftr-333	72	234	the	the	DET
ftr-333	72	235	quid	quid	ADJ
ftr-333	72	236	pro	pro	X
ftr-333	72	237	quo	quo	NOUN
ftr-333	72	238	test	test	NOUN
ftr-333	72	239	.	.	PUNCT
ftr-333	73	1	8	8	X
ftr-333	73	2	.	.	X
ftr-333	73	3	jack	jack	PROPN
ftr-333	73	4	bogdanski	bogdanski	PROPN
ftr-333	73	5	,	,	PUNCT
ftr-333	73	6	dudley	dudley	PROPN
ftr-333	73	7	pushed	push	VERB
ftr-333	73	8	another	another	DET
ftr-333	73	9	envelope	envelope	NOUN
ftr-333	73	10	on	on	ADP
ftr-333	73	11	taxes	taxis	NOUN
ftr-333	73	12	,	,	PUNCT
ftr-333	73	13	jack	jack	PROPN
ftr-333	73	14	bog	bog	PROPN
ftr-333	73	15	’s	’s	PART
ftr-333	73	16	blog	blog	NOUN
ftr-333	73	17	(	(	PUNCT
ftr-333	73	18	oct	oct	PROPN
ftr-333	73	19	.	.	PROPN
ftr-333	73	20	6	6	NUM
ftr-333	73	21	,	,	PUNCT
ftr-333	73	22	2010	2010	NUM
ftr-333	73	23	)	)	PUNCT
ftr-333	73	24	,	,	PUNCT
ftr-333	73	25	http://bojack.org/2010/10/dudley_pushed_another_envelope	http://bojack.org/2010/10/dudley_pushed_another_envelope	PROPN
ftr-333	73	26	.	.	PUNCT
ftr-333	74	1	html	html	NOUN
ftr-333	74	2	(	(	PUNCT
ftr-333	74	3	stating	state	VERB
ftr-333	74	4	that	that	SCONJ
ftr-333	74	5	the	the	DET
ftr-333	74	6	deduction	deduction	NOUN
ftr-333	74	7	was	be	AUX
ftr-333	74	8	$	$	SYM
ftr-333	74	9	350,000	350,000	NUM
ftr-333	74	10	)	)	PUNCT
ftr-333	74	11	.	.	PUNCT
ftr-333	75	1	9	9	NUM
ftr-333	75	2	.	.	NOUN
ftr-333	75	3	135	135	NUM
ftr-333	75	4	t.c	t.c	PROPN
ftr-333	75	5	.	.	PROPN
ftr-333	75	6	471	471	NUM
ftr-333	75	7	(	(	PUNCT
ftr-333	75	8	2010	2010	NUM
ftr-333	75	9	)	)	PUNCT
ftr-333	75	10	,	,	PUNCT
ftr-333	75	11	aff’d	aff’d	VERB
ftr-333	75	12	668	668	NUM
ftr-333	75	13	f.3d	f.3d	NUM
ftr-333	75	14	888	888	NUM
ftr-333	75	15	(	(	PUNCT
ftr-333	75	16	7th	7th	ADJ
ftr-333	75	17	cir	cir	NOUN
ftr-333	75	18	.	.	PROPN
ftr-333	75	19	2012	2012	NUM
ftr-333	75	20	)	)	PUNCT
ftr-333	75	21	.	.	PUNCT
ftr-333	76	1	10	10	NUM
ftr-333	76	2	.	.	X
ftr-333	76	3	scharf	scharf	PROPN
ftr-333	76	4	v.	v.	ADP
ftr-333	76	5	commissioner	commissioner	NOUN
ftr-333	76	6	,	,	PUNCT
ftr-333	76	7	32	32	NUM
ftr-333	76	8	t.c.m	t.c.m	NOUN
ftr-333	76	9	.	.	PUNCT
ftr-333	77	1	(	(	PUNCT
ftr-333	77	2	cch	cch	NOUN
ftr-333	77	3	)	)	PUNCT
ftr-333	77	4	1247	1247	NUM
ftr-333	77	5	(	(	PUNCT
ftr-333	77	6	1973	1973	NUM
ftr-333	77	7	)	)	PUNCT
ftr-333	77	8	,	,	PUNCT
ftr-333	77	9	action	action	NOUN
ftr-333	77	10	on	on	ADP
ftr-333	77	11	dec	dec	PROPN
ftr-333	77	12	.	.	PROPN
ftr-333	77	13	1974	1974	NUM
ftr-333	77	14	-	-	SYM
ftr-333	77	15	36031	36031	NUM
ftr-333	77	16	(	(	PUNCT
ftr-333	77	17	mar	mar	PROPN
ftr-333	77	18	.	.	PROPN
ftr-333	77	19	10	10	NUM
ftr-333	77	20	,	,	PUNCT
ftr-333	77	21	1974	1974	NUM
ftr-333	77	22	)	)	PUNCT
ftr-333	77	23	.	.	PUNCT
ftr-333	78	1	11	11	NUM
ftr-333	78	2	.	.	X
ftr-333	78	3	rolfs	rolfs	PROPN
ftr-333	79	1	v.	v.	PROPN
ftr-333	79	2	commissioner	commissioner	PROPN
ftr-333	79	3	,	,	PUNCT
ftr-333	79	4	135	135	NUM
ftr-333	79	5	t.c	t.c	PROPN
ftr-333	79	6	.	.	PUNCT
ftr-333	80	1	at	at	ADP
ftr-333	80	2	486	486	NUM
ftr-333	80	3	,	,	PUNCT
ftr-333	80	4	aff’d	aff’d	VERB
ftr-333	80	5	668	668	NUM
ftr-333	80	6	f.3d	f.3d	NUM
ftr-333	80	7	888	888	NUM
ftr-333	80	8	,	,	PUNCT
ftr-333	80	9	888	888	NUM
ftr-333	80	10	(	(	PUNCT
ftr-333	80	11	7th	7th	ADJ
ftr-333	80	12	cir	cir	NOUN
ftr-333	80	13	.	.	PROPN
ftr-333	80	14	2012	2012	NUM
ftr-333	80	15	)	)	PUNCT
ftr-333	80	16	.	.	PUNCT
ftr-333	81	1	12	12	NUM
ftr-333	81	2	.	.	PUNCT
ftr-333	82	1	rolfs	rolfs	PROPN
ftr-333	83	1	v.	v.	PROPN
ftr-333	83	2	commissioner	commissioner	PROPN
ftr-333	83	3	,	,	PUNCT
ftr-333	83	4	668	668	NUM
ftr-333	83	5	f.3d	f.3d	NUM
ftr-333	83	6	888	888	NUM
ftr-333	83	7	,	,	PUNCT
ftr-333	83	8	888	888	NUM
ftr-333	83	9	(	(	PUNCT
ftr-333	83	10	7th	7th	ADJ
ftr-333	83	11	cir	cir	NOUN
ftr-333	83	12	.	.	PROPN
ftr-333	83	13	2012	2012	NUM
ftr-333	83	14	)	)	PUNCT
ftr-333	83	15	(	(	PUNCT
ftr-333	83	16	the	the	DET
ftr-333	83	17	seventh	seventh	ADJ
ftr-333	83	18	circuit	circuit	NOUN
ftr-333	83	19	held	hold	VERB
ftr-333	83	20	,	,	PUNCT
ftr-333	83	21	inpart	inpart	NOUN
ftr-333	83	22	,	,	PUNCT
ftr-333	83	23	that	that	SCONJ
ftr-333	83	24	“	"	PUNCT
ftr-333	83	25	[	[	X
ftr-333	83	26	t]o	t]o	NOUN
ftr-333	83	27	support	support	VERB
ftr-333	83	28	the	the	DET
ftr-333	83	29	deduction	deduction	NOUN
ftr-333	83	30	,	,	PUNCT
ftr-333	83	31	the	the	DET
ftr-333	83	32	rolfs	rolfs	NOUN
ftr-333	83	33	needed	need	VERB
ftr-333	83	34	to	to	PART
ftr-333	83	35	show	show	VERB
ftr-333	83	36	a	a	DET
ftr-333	83	37	value	value	NOUN
ftr-333	83	38	for	for	ADP
ftr-333	83	39	their	their	PRON
ftr-333	83	40	donation	donation	NOUN
ftr-333	83	41	that	that	PRON
ftr-333	83	42	exceeded	exceed	VERB
ftr-333	83	43	the	the	DET
ftr-333	83	44	substantial	substantial	ADJ
ftr-333	83	45	benefit	benefit	NOUN
ftr-333	83	46	they	they	PRON
ftr-333	83	47	received	receive	VERB
ftr-333	83	48	in	in	ADP
ftr-333	83	49	return	return	NOUN
ftr-333	83	50	.	.	PUNCT
ftr-333	84	1	the	the	DET
ftr-333	84	2	tax	tax	NOUN
ftr-333	84	3	court	court	NOUN
ftr-333	84	4	found	find	VERB
ftr-333	84	5	that	that	SCONJ
ftr-333	84	6	they	they	PRON
ftr-333	84	7	had	have	AUX
ftr-333	84	8	not	not	PART
ftr-333	84	9	done	do	VERB
ftr-333	84	10	so	so	ADV
ftr-333	84	11	.	.	PUNCT
ftr-333	85	1	we	we	PRON
ftr-333	85	2	agree	agree	VERB
ftr-333	85	3	and	and	CCONJ
ftr-333	85	4	therefore	therefore	ADV
ftr-333	85	5	affirm	affirm	NOUN
ftr-333	85	6	.	.	PUNCT
ftr-333	85	7	”	"	PUNCT
ftr-333	85	8	)	)	PUNCT
ftr-333	85	9	.	.	PUNCT
ftr-333	86	1	essentially	essentially	ADV
ftr-333	86	2	,	,	PUNCT
ftr-333	86	3	the	the	DET
ftr-333	86	4	seventh	seventh	ADJ
ftr-333	86	5	circuit	circuit	NOUN
ftr-333	86	6	affirmed	affirm	VERB
ftr-333	86	7	the	the	DET
ftr-333	86	8	tax	tax	NOUN
ftr-333	86	9	court	court	NOUN
ftr-333	86	10	’s	’s	PART
ftr-333	86	11	holding	hold	VERB
ftr-333	86	12	that	that	SCONJ
ftr-333	86	13	the	the	DET
ftr-333	86	14	live	live	ADJ
ftr-333	86	15	burn	burn	NOUN
ftr-333	86	16	donation	donation	NOUN
ftr-333	86	17	was	be	AUX
ftr-333	86	18	not	not	PART
ftr-333	86	19	deductible	deductible	ADJ
ftr-333	86	20	.	.	PUNCT
ftr-333	87	1	thus	thus	ADV
ftr-333	87	2	,	,	PUNCT
ftr-333	87	3	this	this	DET
ftr-333	87	4	article	article	NOUN
ftr-333	87	5	will	will	AUX
ftr-333	87	6	primarily	primarily	ADV
ftr-333	87	7	focus	focus	VERB
ftr-333	87	8	on	on	ADP
ftr-333	87	9	the	the	DET
ftr-333	87	10	tax	tax	NOUN
ftr-333	87	11	court	court	NOUN
ftr-333	87	12	’s	’s	PART
ftr-333	87	13	opinion	opinion	NOUN
ftr-333	87	14	.	.	PUNCT
ftr-333	88	1	13	13	NUM
ftr-333	88	2	.	.	X
ftr-333	88	3	united	united	PROPN
ftr-333	88	4	states	states	PROPN
ftr-333	88	5	v.	v.	ADP
ftr-333	88	6	am	be	AUX
ftr-333	88	7	.	.	PUNCT
ftr-333	89	1	bar	bar	NOUN
ftr-333	89	2	endowment	endowment	NOUN
ftr-333	89	3	,	,	PUNCT
ftr-333	89	4	477	477	NUM
ftr-333	89	5	u.s	u.s	PROPN
ftr-333	89	6	.	.	PROPN
ftr-333	89	7	105	105	NUM
ftr-333	89	8	(	(	PUNCT
ftr-333	89	9	1986	1986	NUM
ftr-333	89	10	)	)	PUNCT
ftr-333	89	11	.	.	PUNCT
ftr-333	90	1	in	in	ADP
ftr-333	90	2	1997	1997	NUM
ftr-333	90	3	,	,	PUNCT
ftr-333	90	4	the	the	DET
ftr-333	90	5	american	american	PROPN
ftr-333	90	6	bar	bar	PROPN
ftr-333	90	7	endowment	endowment	NOUN
ftr-333	90	8	two	two	NUM
ftr-333	90	9	-	-	PUNCT
ftr-333	90	10	part	part	NOUN
ftr-333	90	11	test	test	NOUN
ftr-333	90	12	was	be	AUX
ftr-333	90	13	incorporated	incorporate	VERB
ftr-333	90	14	into	into	ADP
ftr-333	90	15	treasury	treasury	NOUN
ftr-333	90	16	regulation	regulation	NOUN
ftr-333	90	17	section	section	NOUN
ftr-333	90	18	1.170a-1(h	1.170a-1(h	PROPN
ftr-333	90	19	)	)	PUNCT
ftr-333	90	20	.	.	PUNCT
ftr-333	91	1	14	14	NUM
ftr-333	91	2	.	.	PUNCT
ftr-333	92	1	i	i	PRON
ftr-333	92	2	d.	d.	PROPN
ftr-333	92	3	at	at	ADP
ftr-333	92	4	117	117	NUM
ftr-333	92	5	.	.	PUNCT
ftr-333	92	6	15	15	NUM
ftr-333	92	7	.	.	PUNCT
ftr-333	93	1	rolfs	rolfs	PROPN
ftr-333	93	2	,	,	PUNCT
ftr-333	93	3	135	135	NUM
ftr-333	93	4	t.c	t.c	PROPN
ftr-333	93	5	.	.	PUNCT
ftr-333	94	1	at	at	ADP
ftr-333	94	2	494	494	NUM
ftr-333	94	3	.	.	PUNCT
ftr-333	94	4	16	16	NUM
ftr-333	94	5	.	.	PUNCT
ftr-333	95	1	i	i	PRON
ftr-333	95	2	d.	d.	PROPN
ftr-333	95	3	458	458	NUM
ftr-333	95	4	florida	florida	PROPN
ftr-333	95	5	tax	tax	PROPN
ftr-333	95	6	review	review	NOUN
ftr-333	95	7	[	[	X
ftr-333	95	8	vol	vol	NOUN
ftr-333	95	9	.	.	PUNCT
ftr-333	96	1	12:6	12:6	NUM
ftr-333	96	2	under	under	ADP
ftr-333	96	3	the	the	DET
ftr-333	96	4	current	current	ADJ
ftr-333	96	5	state	state	NOUN
ftr-333	96	6	of	of	ADP
ftr-333	96	7	the	the	DET
ftr-333	96	8	law	law	NOUN
ftr-333	96	9	,	,	PUNCT
ftr-333	96	10	the	the	DET
ftr-333	96	11	tax	tax	NOUN
ftr-333	96	12	court	court	NOUN
ftr-333	96	13	and	and	CCONJ
ftr-333	96	14	the	the	DET
ftr-333	96	15	seventh	seventh	ADJ
ftr-333	96	16	circuit	circuit	NOUN
ftr-333	96	17	were	be	AUX
ftr-333	96	18	correct	correct	ADJ
ftr-333	96	19	in	in	ADP
ftr-333	96	20	subjecting	subject	VERB
ftr-333	96	21	the	the	DET
ftr-333	96	22	donation	donation	NOUN
ftr-333	96	23	to	to	ADP
ftr-333	96	24	the	the	DET
ftr-333	96	25	quid	quid	ADJ
ftr-333	96	26	pro	pro	X
ftr-333	96	27	quo	quo	NOUN
ftr-333	96	28	test	test	NOUN
ftr-333	96	29	as	as	SCONJ
ftr-333	96	30	the	the	DET
ftr-333	96	31	taxpayer	taxpayer	NOUN
ftr-333	96	32	did	do	AUX
ftr-333	96	33	receive	receive	VERB
ftr-333	96	34	a	a	DET
ftr-333	96	35	benefit	benefit	NOUN
ftr-333	96	36	in	in	ADP
ftr-333	96	37	return	return	NOUN
ftr-333	96	38	for	for	ADP
ftr-333	96	39	the	the	DET
ftr-333	96	40	donation	donation	NOUN
ftr-333	96	41	to	to	ADP
ftr-333	96	42	the	the	DET
ftr-333	96	43	local	local	ADJ
ftr-333	96	44	fire	fire	NOUN
ftr-333	96	45	department	department	NOUN
ftr-333	96	46	.	.	PUNCT
ftr-333	97	1	after	after	ADP
ftr-333	97	2	a	a	DET
ftr-333	97	3	careful	careful	ADJ
ftr-333	97	4	review	review	NOUN
ftr-333	97	5	of	of	ADP
ftr-333	97	6	the	the	DET
ftr-333	97	7	rolfs	rolfs	PROPN
ftr-333	97	8	opinion	opinion	NOUN
ftr-333	97	9	,	,	PUNCT
ftr-333	97	10	however	however	ADV
ftr-333	97	11	,	,	PUNCT
ftr-333	97	12	neither	neither	CCONJ
ftr-333	97	13	the	the	DET
ftr-333	97	14	tax	tax	NOUN
ftr-333	97	15	court	court	NOUN
ftr-333	97	16	nor	nor	CCONJ
ftr-333	97	17	the	the	DET
ftr-333	97	18	seventh	seventh	ADJ
ftr-333	97	19	circuit	circuit	NOUN
ftr-333	97	20	held	hold	VERB
ftr-333	97	21	that	that	SCONJ
ftr-333	97	22	a	a	DET
ftr-333	97	23	charitable	charitable	ADJ
ftr-333	97	24	deduction	deduction	NOUN
ftr-333	97	25	was	be	AUX
ftr-333	97	26	disallowed	disallow	VERB
ftr-333	97	27	for	for	ADP
ftr-333	97	28	all	all	DET
ftr-333	97	29	live	live	ADJ
ftr-333	97	30	burn	burn	NOUN
ftr-333	97	31	donations	donation	NOUN
ftr-333	97	32	.	.	PUNCT
ftr-333	98	1	arguably	arguably	ADV
ftr-333	98	2	,	,	PUNCT
ftr-333	98	3	if	if	SCONJ
ftr-333	98	4	a	a	DET
ftr-333	98	5	taxpayer	taxpayer	NOUN
ftr-333	98	6	demonstrates	demonstrate	VERB
ftr-333	98	7	and	and	CCONJ
ftr-333	98	8	substantiates	substantiate	VERB
ftr-333	98	9	that	that	SCONJ
ftr-333	98	10	the	the	DET
ftr-333	98	11	value	value	NOUN
ftr-333	98	12	of	of	ADP
ftr-333	98	13	the	the	DET
ftr-333	98	14	structure	structure	NOUN
ftr-333	98	15	donated	donate	VERB
ftr-333	98	16	is	be	AUX
ftr-333	98	17	higher	high	ADJ
ftr-333	98	18	than	than	ADP
ftr-333	98	19	the	the	DET
ftr-333	98	20	demolition	demolition	NOUN
ftr-333	98	21	benefit	benefit	NOUN
ftr-333	98	22	received	receive	VERB
ftr-333	98	23	,	,	PUNCT
ftr-333	98	24	the	the	DET
ftr-333	98	25	taxpayer	taxpayer	NOUN
ftr-333	98	26	could	could	AUX
ftr-333	98	27	successfully	successfully	ADV
ftr-333	98	28	deduct	deduct	VERB
ftr-333	98	29	the	the	DET
ftr-333	98	30	excess	excess	NOUN
ftr-333	98	31	amount.17	amount.17	PROPN
ftr-333	98	32	both	both	PRON
ftr-333	98	33	,	,	PUNCT
ftr-333	98	34	tax	tax	NOUN
ftr-333	98	35	court	court	NOUN
ftr-333	98	36	’s	’s	PART
ftr-333	99	1	and	and	CCONJ
ftr-333	99	2	the	the	DET
ftr-333	99	3	seventh	seventh	ADJ
ftr-333	99	4	circuit	circuit	NOUN
ftr-333	99	5	’s	’s	PART
ftr-333	99	6	holdings	holding	NOUN
ftr-333	99	7	,	,	PUNCT
ftr-333	99	8	however	however	ADV
ftr-333	99	9	,	,	PUNCT
ftr-333	99	10	effectively	effectively	ADV
ftr-333	99	11	extinguished	extinguish	VERB
ftr-333	99	12	the	the	DET
ftr-333	99	13	live	live	ADJ
ftr-333	99	14	burn	burn	NOUN
ftr-333	99	15	donation	donation	NOUN
ftr-333	99	16	by	by	ADP
ftr-333	99	17	adopting	adopt	VERB
ftr-333	99	18	a	a	DET
ftr-333	99	19	valuation	valuation	NOUN
ftr-333	99	20	approach	approach	NOUN
ftr-333	99	21	that	that	PRON
ftr-333	99	22	makes	make	VERB
ftr-333	99	23	it	it	PRON
ftr-333	99	24	nearly	nearly	ADV
ftr-333	99	25	impossible	impossible	ADJ
ftr-333	99	26	for	for	SCONJ
ftr-333	99	27	a	a	DET
ftr-333	99	28	taxpayer	taxpayer	NOUN
ftr-333	99	29	to	to	PART
ftr-333	99	30	claim	claim	VERB
ftr-333	99	31	a	a	DET
ftr-333	99	32	charitable	charitable	ADJ
ftr-333	99	33	deduction	deduction	NOUN
ftr-333	99	34	for	for	ADP
ftr-333	99	35	a	a	DET
ftr-333	99	36	live	live	ADJ
ftr-333	99	37	burn	burn	NOUN
ftr-333	99	38	donation.18	donation.18	VERB
ftr-333	99	39	in	in	ADP
ftr-333	99	40	determining	determine	VERB
ftr-333	99	41	the	the	DET
ftr-333	99	42	value	value	NOUN
ftr-333	99	43	of	of	ADP
ftr-333	99	44	the	the	DET
ftr-333	99	45	live	live	ADJ
ftr-333	99	46	burn	burn	NOUN
ftr-333	99	47	donation	donation	NOUN
ftr-333	99	48	,	,	PUNCT
ftr-333	99	49	the	the	DET
ftr-333	99	50	tax	tax	NOUN
ftr-333	99	51	court	court	NOUN
ftr-333	99	52	found	find	VERB
ftr-333	99	53	the	the	DET
ftr-333	99	54	home	home	NOUN
ftr-333	99	55	to	to	PART
ftr-333	99	56	be	be	AUX
ftr-333	99	57	of	of	ADP
ftr-333	99	58	minimal	minimal	ADJ
ftr-333	99	59	value	value	NOUN
ftr-333	99	60	due	due	ADP
ftr-333	99	61	to	to	ADP
ftr-333	99	62	underlying	underlying	ADJ
ftr-333	99	63	restrictions	restriction	NOUN
ftr-333	99	64	and	and	CCONJ
ftr-333	99	65	conditions	condition	NOUN
ftr-333	99	66	of	of	ADP
ftr-333	99	67	the	the	DET
ftr-333	99	68	donation.19	donation.19	NOUN
ftr-333	99	69	the	the	DET
ftr-333	99	70	tax	tax	NOUN
ftr-333	99	71	court	court	NOUN
ftr-333	99	72	focused	focus	VERB
ftr-333	99	73	mainly	mainly	ADV
ftr-333	99	74	on	on	ADP
ftr-333	99	75	the	the	DET
ftr-333	99	76	impact	impact	NOUN
ftr-333	99	77	of	of	ADP
ftr-333	99	78	the	the	DET
ftr-333	99	79	severance	severance	NOUN
ftr-333	99	80	of	of	ADP
ftr-333	99	81	the	the	DET
ftr-333	99	82	house	house	NOUN
ftr-333	99	83	from	from	ADP
ftr-333	99	84	the	the	DET
ftr-333	99	85	underlying	underlie	VERB
ftr-333	99	86	land	land	NOUN
ftr-333	99	87	and	and	CCONJ
ftr-333	99	88	determined	determine	VERB
ftr-333	99	89	such	such	ADJ
ftr-333	99	90	fact	fact	NOUN
ftr-333	99	91	made	make	VERB
ftr-333	99	92	the	the	DET
ftr-333	99	93	live	live	ADJ
ftr-333	99	94	burn	burn	NOUN
ftr-333	99	95	donation	donation	NOUN
ftr-333	99	96	“	"	PUNCT
ftr-333	99	97	virtually	virtually	ADV
ftr-333	99	98	worthless	worthless	ADJ
ftr-333	99	99	.	.	PUNCT
ftr-333	100	1	”20	”20	NOUN
ftr-333	100	2	after	after	ADP
ftr-333	100	3	considering	consider	VERB
ftr-333	100	4	the	the	DET
ftr-333	100	5	condition	condition	NOUN
ftr-333	100	6	of	of	ADP
ftr-333	100	7	the	the	DET
ftr-333	100	8	house	house	NOUN
ftr-333	100	9	and	and	CCONJ
ftr-333	100	10	the	the	DET
ftr-333	100	11	restrictions	restriction	NOUN
ftr-333	100	12	placed	place	VERB
ftr-333	100	13	thereupon	thereupon	ADV
ftr-333	100	14	,	,	PUNCT
ftr-333	100	15	the	the	DET
ftr-333	100	16	tax	tax	NOUN
ftr-333	100	17	court	court	NOUN
ftr-333	100	18	held	hold	VERB
ftr-333	100	19	the	the	DET
ftr-333	100	20	fair	fair	ADJ
ftr-333	100	21	market	market	NOUN
ftr-333	100	22	value	value	NOUN
ftr-333	100	23	was	be	AUX
ftr-333	100	24	de	de	X
ftr-333	100	25	minimis	minimis	NOUN
ftr-333	100	26	as	as	SCONJ
ftr-333	100	27	no	no	DET
ftr-333	100	28	one	one	NOUN
ftr-333	100	29	would	would	AUX
ftr-333	100	30	purchase	purchase	VERB
ftr-333	100	31	the	the	DET
ftr-333	100	32	house	house	NOUN
ftr-333	100	33	for	for	ADP
ftr-333	100	34	more	more	ADJ
ftr-333	100	35	than	than	ADP
ftr-333	100	36	a	a	DET
ftr-333	100	37	nominal	nominal	ADJ
ftr-333	100	38	amount.21	amount.21	NOUN
ftr-333	100	39	accordingly	accordingly	ADV
ftr-333	100	40	,	,	PUNCT
ftr-333	100	41	the	the	DET
ftr-333	100	42	tax	tax	NOUN
ftr-333	100	43	court	court	NOUN
ftr-333	100	44	determined	determine	VERB
ftr-333	100	45	the	the	DET
ftr-333	100	46	fair	fair	ADJ
ftr-333	100	47	market	market	NOUN
ftr-333	100	48	value	value	NOUN
ftr-333	100	49	of	of	ADP
ftr-333	100	50	the	the	DET
ftr-333	100	51	house	house	NOUN
ftr-333	100	52	was	be	AUX
ftr-333	100	53	an	an	DET
ftr-333	100	54	amount	amount	NOUN
ftr-333	100	55	between	between	ADP
ftr-333	100	56	$	$	SYM
ftr-333	100	57	100	100	NUM
ftr-333	100	58	and	and	CCONJ
ftr-333	100	59	$	$	SYM
ftr-333	100	60	1,000	1,000	NUM
ftr-333	100	61	,	,	PUNCT
ftr-333	100	62	which	which	PRON
ftr-333	100	63	is	be	AUX
ftr-333	100	64	necessary	necessary	ADJ
ftr-333	100	65	to	to	PART
ftr-333	100	66	ensure	ensure	VERB
ftr-333	100	67	sufficient	sufficient	ADJ
ftr-333	100	68	consideration	consideration	NOUN
ftr-333	100	69	exists	exist	VERB
ftr-333	100	70	for	for	SCONJ
ftr-333	100	71	a	a	DET
ftr-333	100	72	sales	sale	NOUN
ftr-333	100	73	contract	contract	NOUN
ftr-333	100	74	to	to	PART
ftr-333	100	75	be	be	AUX
ftr-333	100	76	enforceable.22	enforceable.22	NOUN
ftr-333	100	77	17	17	NUM
ftr-333	100	78	.	.	PUNCT
ftr-333	101	1	for	for	ADP
ftr-333	101	2	example	example	NOUN
ftr-333	101	3	,	,	PUNCT
ftr-333	101	4	if	if	SCONJ
ftr-333	101	5	the	the	DET
ftr-333	101	6	taxpayer	taxpayer	NOUN
ftr-333	101	7	demonstrated	demonstrate	VERB
ftr-333	101	8	that	that	SCONJ
ftr-333	101	9	the	the	DET
ftr-333	101	10	fair	fair	ADJ
ftr-333	101	11	market	market	NOUN
ftr-333	101	12	value	value	NOUN
ftr-333	101	13	of	of	ADP
ftr-333	101	14	the	the	DET
ftr-333	101	15	live	live	ADJ
ftr-333	101	16	burn	burn	NOUN
ftr-333	101	17	donation	donation	NOUN
ftr-333	101	18	was	be	AUX
ftr-333	101	19	$	$	SYM
ftr-333	101	20	100,000	100,000	NUM
ftr-333	101	21	and	and	CCONJ
ftr-333	101	22	the	the	DET
ftr-333	101	23	demolition	demolition	NOUN
ftr-333	101	24	benefit	benefit	NOUN
ftr-333	101	25	received	receive	VERB
ftr-333	101	26	was	be	AUX
ftr-333	101	27	$	$	SYM
ftr-333	101	28	10,000	10,000	NUM
ftr-333	101	29	,	,	PUNCT
ftr-333	101	30	then	then	ADV
ftr-333	101	31	the	the	DET
ftr-333	101	32	taxpayer	taxpayer	NOUN
ftr-333	101	33	would	would	AUX
ftr-333	101	34	be	be	AUX
ftr-333	101	35	able	able	ADJ
ftr-333	101	36	to	to	PART
ftr-333	101	37	claim	claim	VERB
ftr-333	101	38	a	a	DET
ftr-333	101	39	$	$	SYM
ftr-333	101	40	90,000	90,000	NUM
ftr-333	101	41	charitable	charitable	ADJ
ftr-333	101	42	contribution	contribution	NOUN
ftr-333	101	43	.	.	PUNCT
ftr-333	102	1	this	this	PRON
ftr-333	102	2	assumes	assume	VERB
ftr-333	102	3	,	,	PUNCT
ftr-333	102	4	however	however	ADV
ftr-333	102	5	,	,	PUNCT
ftr-333	102	6	that	that	SCONJ
ftr-333	102	7	the	the	DET
ftr-333	102	8	taxpayer	taxpayer	NOUN
ftr-333	102	9	was	be	AUX
ftr-333	102	10	able	able	ADJ
ftr-333	102	11	to	to	PART
ftr-333	102	12	demonstrate	demonstrate	VERB
ftr-333	102	13	that	that	SCONJ
ftr-333	102	14	he	he	PRON
ftr-333	102	15	intended	intend	VERB
ftr-333	102	16	to	to	PART
ftr-333	102	17	make	make	VERB
ftr-333	102	18	a	a	DET
ftr-333	102	19	gift	gift	NOUN
ftr-333	102	20	of	of	ADP
ftr-333	102	21	the	the	DET
ftr-333	102	22	excess	excess	ADJ
ftr-333	102	23	amount	amount	NOUN
ftr-333	102	24	of	of	ADP
ftr-333	102	25	$	$	SYM
ftr-333	102	26	90,000	90,000	NUM
ftr-333	102	27	to	to	ADP
ftr-333	102	28	the	the	DET
ftr-333	102	29	fire	fire	NOUN
ftr-333	102	30	department	department	NOUN
ftr-333	102	31	.	.	PUNCT
ftr-333	103	1	additionally	additionally	ADV
ftr-333	103	2	,	,	PUNCT
ftr-333	103	3	the	the	DET
ftr-333	103	4	live	live	ADJ
ftr-333	103	5	burn	burn	NOUN
ftr-333	103	6	donation	donation	NOUN
ftr-333	103	7	would	would	AUX
ftr-333	103	8	also	also	ADV
ftr-333	103	9	have	have	VERB
ftr-333	103	10	to	to	PART
ftr-333	103	11	survive	survive	VERB
ftr-333	103	12	the	the	DET
ftr-333	103	13	service	service	NOUN
ftr-333	103	14	’s	’s	PART
ftr-333	103	15	other	other	ADJ
ftr-333	103	16	two	two	NUM
ftr-333	103	17	arguments	argument	NOUN
ftr-333	103	18	asserted	assert	VERB
ftr-333	103	19	in	in	ADP
ftr-333	103	20	rolfs	rolfs	NOUN
ftr-333	103	21	:	:	PUNCT
ftr-333	103	22	(	(	PUNCT
ftr-333	103	23	1	1	X
ftr-333	103	24	)	)	PUNCT
ftr-333	103	25	the	the	DET
ftr-333	103	26	charitable	charitable	ADJ
ftr-333	103	27	deduction	deduction	NOUN
ftr-333	103	28	should	should	AUX
ftr-333	103	29	be	be	AUX
ftr-333	103	30	disallowed	disallow	VERB
ftr-333	103	31	for	for	ADP
ftr-333	103	32	the	the	DET
ftr-333	103	33	live	live	ADJ
ftr-333	103	34	burn	burn	NOUN
ftr-333	103	35	donation	donation	NOUN
ftr-333	103	36	as	as	SCONJ
ftr-333	103	37	the	the	DET
ftr-333	103	38	taxpayers	taxpayer	NOUN
ftr-333	103	39	“	"	PUNCT
ftr-333	103	40	transferred	transfer	VERB
ftr-333	103	41	to	to	ADP
ftr-333	103	42	the	the	DET
ftr-333	103	43	vfd	vfd	NOUN
ftr-333	103	44	less	less	ADJ
ftr-333	103	45	than	than	ADP
ftr-333	103	46	their	their	PRON
ftr-333	103	47	entire	entire	ADJ
ftr-333	103	48	interest	interest	NOUN
ftr-333	103	49	in	in	ADP
ftr-333	103	50	the	the	DET
ftr-333	103	51	lake	lake	PROPN
ftr-333	103	52	house	house	PROPN
ftr-333	103	53	”	"	PUNCT
ftr-333	103	54	and	and	CCONJ
ftr-333	103	55	(	(	PUNCT
ftr-333	103	56	2	2	X
ftr-333	103	57	)	)	PUNCT
ftr-333	103	58	the	the	DET
ftr-333	103	59	“	"	PUNCT
ftr-333	103	60	lake	lake	NOUN
ftr-333	103	61	house	house	PROPN
ftr-333	103	62	as	as	ADP
ftr-333	103	63	donated	donate	VERB
ftr-333	103	64	to	to	ADP
ftr-333	103	65	the	the	DET
ftr-333	103	66	vfd	vfd	NOUN
ftr-333	103	67	was	be	AUX
ftr-333	103	68	worthless	worthless	ADJ
ftr-333	103	69	.	.	PUNCT
ftr-333	103	70	”	"	PUNCT
ftr-333	104	1	rolfs	rolfs	PROPN
ftr-333	104	2	,	,	PUNCT
ftr-333	104	3	135	135	NUM
ftr-333	104	4	t.c	t.c	PROPN
ftr-333	104	5	.	.	PUNCT
ftr-333	105	1	at	at	ADP
ftr-333	105	2	481	481	NUM
ftr-333	105	3	.	.	PUNCT
ftr-333	106	1	see	see	VERB
ftr-333	106	2	also	also	ADV
ftr-333	106	3	infra	infra	VERB
ftr-333	106	4	notes	note	NOUN
ftr-333	106	5	233–234	233–234	NUM
ftr-333	106	6	and	and	CCONJ
ftr-333	106	7	accompanying	accompany	VERB
ftr-333	106	8	text	text	NOUN
ftr-333	106	9	(	(	PUNCT
ftr-333	106	10	discussing	discuss	VERB
ftr-333	106	11	the	the	DET
ftr-333	106	12	service	service	NOUN
ftr-333	106	13	’s	’s	PART
ftr-333	106	14	alternative	alternative	ADJ
ftr-333	106	15	arguments	argument	NOUN
ftr-333	106	16	)	)	PUNCT
ftr-333	106	17	.	.	PUNCT
ftr-333	107	1	18	18	NUM
ftr-333	107	2	.	.	X
ftr-333	107	3	rolfs	rolfs	PROPN
ftr-333	107	4	,	,	PUNCT
ftr-333	107	5	668	668	NUM
ftr-333	107	6	f.3d	f.3d	NUM
ftr-333	107	7	888	888	NUM
ftr-333	107	8	,	,	PUNCT
ftr-333	107	9	(	(	PUNCT
ftr-333	107	10	emphasis	emphasis	NOUN
ftr-333	107	11	added	add	VERB
ftr-333	107	12	)	)	PUNCT
ftr-333	107	13	(	(	PUNCT
ftr-333	107	14	“	"	PUNCT
ftr-333	107	15	[	[	X
ftr-333	107	16	p]roper	p]roper	ADP
ftr-333	107	17	consideration	consideration	NOUN
ftr-333	107	18	of	of	ADP
ftr-333	107	19	the	the	DET
ftr-333	107	20	economic	economic	ADJ
ftr-333	107	21	effect	effect	NOUN
ftr-333	107	22	of	of	ADP
ftr-333	107	23	the	the	DET
ftr-333	107	24	condition	condition	NOUN
ftr-333	107	25	that	that	SCONJ
ftr-333	107	26	the	the	DET
ftr-333	107	27	house	house	NOUN
ftr-333	107	28	be	be	AUX
ftr-333	107	29	destroyed	destroy	VERB
ftr-333	107	30	reduces	reduce	VERB
ftr-333	107	31	the	the	DET
ftr-333	107	32	fair	fair	ADJ
ftr-333	107	33	market	market	NOUN
ftr-333	107	34	value	value	NOUN
ftr-333	107	35	of	of	ADP
ftr-333	107	36	the	the	DET
ftr-333	107	37	gift	gift	NOUN
ftr-333	107	38	so	so	ADV
ftr-333	107	39	much	much	ADV
ftr-333	107	40	that	that	SCONJ
ftr-333	107	41	no	no	DET
ftr-333	107	42	net	net	ADJ
ftr-333	107	43	value	value	NOUN
ftr-333	107	44	is	be	AUX
ftr-333	107	45	ever	ever	ADV
ftr-333	107	46	likely	likely	ADJ
ftr-333	107	47	to	to	PART
ftr-333	107	48	be	be	AUX
ftr-333	107	49	available	available	ADJ
ftr-333	107	50	for	for	ADP
ftr-333	107	51	a	a	DET
ftr-333	107	52	deduction	deduction	NOUN
ftr-333	107	53	,	,	PUNCT
ftr-333	107	54	and	and	CCONJ
ftr-333	107	55	certainly	certainly	ADV
ftr-333	107	56	not	not	PART
ftr-333	107	57	here	here	ADV
ftr-333	107	58	.	.	PUNCT
ftr-333	107	59	”	"	PUNCT
ftr-333	108	1	)	)	PUNCT
ftr-333	108	2	19	19	NUM
ftr-333	108	3	.	.	PUNCT
ftr-333	108	4	rolfs	rolfs	PROPN
ftr-333	108	5	,	,	PUNCT
ftr-333	108	6	135	135	NUM
ftr-333	108	7	t.c	t.c	PROPN
ftr-333	108	8	.	.	PUNCT
ftr-333	109	1	at	at	ADP
ftr-333	109	2	493	493	NUM
ftr-333	109	3	.	.	PUNCT
ftr-333	109	4	20	20	NUM
ftr-333	109	5	.	.	PUNCT
ftr-333	110	1	i	i	PRON
ftr-333	110	2	d.	d.	PROPN
ftr-333	110	3	at	at	ADP
ftr-333	110	4	494	494	NUM
ftr-333	110	5	.	.	PUNCT
ftr-333	110	6	21	21	NUM
ftr-333	110	7	.	.	PUNCT
ftr-333	111	1	i	i	PRON
ftr-333	111	2	d.	d.	PROPN
ftr-333	111	3	at	at	ADP
ftr-333	111	4	479	479	NUM
ftr-333	111	5	,	,	PUNCT
ftr-333	111	6	495	495	NUM
ftr-333	111	7	.	.	PUNCT
ftr-333	112	1	22	22	NUM
ftr-333	112	2	.	.	PUNCT
ftr-333	113	1	i	i	PRON
ftr-333	113	2	d.	d.	PROPN
ftr-333	113	3	while	while	SCONJ
ftr-333	113	4	beyond	beyond	ADP
ftr-333	113	5	the	the	DET
ftr-333	113	6	scope	scope	NOUN
ftr-333	113	7	of	of	ADP
ftr-333	113	8	this	this	DET
ftr-333	113	9	article	article	NOUN
ftr-333	113	10	,	,	PUNCT
ftr-333	113	11	the	the	DET
ftr-333	113	12	tax	tax	NOUN
ftr-333	113	13	court	court	NOUN
ftr-333	113	14	arguably	arguably	ADV
ftr-333	113	15	incorrectly	incorrectly	ADV
ftr-333	113	16	valued	value	VERB
ftr-333	113	17	the	the	DET
ftr-333	113	18	live	live	ADJ
ftr-333	113	19	burn	burn	NOUN
ftr-333	113	20	donation	donation	NOUN
ftr-333	113	21	.	.	PUNCT
ftr-333	114	1	clearly	clearly	ADV
ftr-333	114	2	,	,	PUNCT
ftr-333	114	3	the	the	DET
ftr-333	114	4	house	house	NOUN
ftr-333	114	5	material	material	NOUN
ftr-333	114	6	alone	alone	ADV
ftr-333	114	7	was	be	AUX
ftr-333	114	8	worth	worth	ADJ
ftr-333	114	9	more	more	ADJ
ftr-333	114	10	than	than	ADP
ftr-333	114	11	the	the	DET
ftr-333	114	12	$	$	SYM
ftr-333	114	13	100	100	NUM
ftr-333	114	14	to	to	PART
ftr-333	114	15	$	$	SYM
ftr-333	114	16	1,000	1,000	NUM
ftr-333	114	17	value	value	NOUN
ftr-333	114	18	that	that	PRON
ftr-333	114	19	the	the	DET
ftr-333	114	20	tax	tax	NOUN
ftr-333	114	21	court	court	NOUN
ftr-333	114	22	assigned	assign	VERB
ftr-333	114	23	to	to	ADP
ftr-333	114	24	the	the	DET
ftr-333	114	25	live	live	ADJ
ftr-333	114	26	burn	burn	NOUN
ftr-333	114	27	donation	donation	NOUN
ftr-333	114	28	.	.	PUNCT
ftr-333	115	1	for	for	ADP
ftr-333	115	2	arguments	argument	NOUN
ftr-333	115	3	that	that	SCONJ
ftr-333	115	4	the	the	DET
ftr-333	115	5	tax	tax	NOUN
ftr-333	115	6	court	court	NOUN
ftr-333	115	7	improperly	improperly	ADV
ftr-333	115	8	valued	value	VERB
ftr-333	115	9	the	the	DET
ftr-333	115	10	live	live	ADJ
ftr-333	115	11	burn	burn	NOUN
ftr-333	115	12	2012	2012	NUM
ftr-333	115	13	]	]	PUNCT
ftr-333	115	14	relighting	relighte	VERB
ftr-333	115	15	the	the	DET
ftr-333	115	16	charitable	charitable	ADJ
ftr-333	115	17	deductions	deduction	NOUN
ftr-333	115	18	459	459	NUM
ftr-333	115	19	the	the	DET
ftr-333	115	20	seventh	seventh	ADJ
ftr-333	115	21	circuit	circuit	NOUN
ftr-333	115	22	affirmed	affirm	VERB
ftr-333	115	23	the	the	DET
ftr-333	115	24	tax	tax	NOUN
ftr-333	115	25	court	court	NOUN
ftr-333	115	26	’s	’s	PART
ftr-333	115	27	approach	approach	NOUN
ftr-333	115	28	,	,	PUNCT
ftr-333	115	29	but	but	CCONJ
ftr-333	115	30	added	add	VERB
ftr-333	115	31	that	that	SCONJ
ftr-333	115	32	“	"	PUNCT
ftr-333	115	33	[	[	X
ftr-333	115	34	n]one	n]one	NOUN
ftr-333	115	35	of	of	ADP
ftr-333	115	36	the	the	DET
ftr-333	115	37	value	value	NOUN
ftr-333	115	38	of	of	ADP
ftr-333	115	39	the	the	DET
ftr-333	115	40	house	house	NOUN
ftr-333	115	41	,	,	PUNCT
ftr-333	115	42	as	as	ADP
ftr-333	115	43	a	a	DET
ftr-333	115	44	house	house	NOUN
ftr-333	115	45	,	,	PUNCT
ftr-333	115	46	was	be	AUX
ftr-333	115	47	actually	actually	ADV
ftr-333	115	48	given	give	VERB
ftr-333	115	49	away	away	ADP
ftr-333	115	50	,	,	PUNCT
ftr-333	115	51	”	"	PUNCT
ftr-333	115	52	“	"	PUNCT
ftr-333	115	53	[	[	X
ftr-333	115	54	t]he	t]he	ADJ
ftr-333	115	55	taxpayers	taxpayer	NOUN
ftr-333	115	56	.	.	PUNCT
ftr-333	115	57	.	.	PUNCT
ftr-333	116	1	.	.	PUNCT
ftr-333	117	1	gave	give	VERB
ftr-333	117	2	away	away	ADP
ftr-333	117	3	only	only	ADV
ftr-333	117	4	the	the	DET
ftr-333	117	5	right	right	NOUN
ftr-333	117	6	to	to	PART
ftr-333	117	7	come	come	VERB
ftr-333	117	8	onto	onto	ADP
ftr-333	117	9	their	their	PRON
ftr-333	117	10	property	property	NOUN
ftr-333	117	11	and	and	CCONJ
ftr-333	117	12	demolish	demolish	VERB
ftr-333	117	13	their	their	PRON
ftr-333	117	14	house	house	NOUN
ftr-333	117	15	.	.	PUNCT
ftr-333	118	1	”23	”23	PROPN
ftr-333	119	1	thus	thus	ADV
ftr-333	119	2	,	,	PUNCT
ftr-333	119	3	under	under	ADP
ftr-333	119	4	the	the	DET
ftr-333	119	5	either	either	DET
ftr-333	119	6	approach	approach	NOUN
ftr-333	119	7	,	,	PUNCT
ftr-333	119	8	it	it	PRON
ftr-333	119	9	is	be	AUX
ftr-333	119	10	hard	hard	ADJ
ftr-333	119	11	to	to	PART
ftr-333	119	12	imagine	imagine	VERB
ftr-333	119	13	a	a	DET
ftr-333	119	14	live	live	ADJ
ftr-333	119	15	burn	burn	NOUN
ftr-333	119	16	donation	donation	NOUN
ftr-333	119	17	where	where	SCONJ
ftr-333	119	18	the	the	DET
ftr-333	119	19	value	value	NOUN
ftr-333	119	20	would	would	AUX
ftr-333	119	21	be	be	AUX
ftr-333	119	22	greater	great	ADJ
ftr-333	119	23	than	than	ADP
ftr-333	119	24	the	the	DET
ftr-333	119	25	demolition	demolition	NOUN
ftr-333	119	26	benefit	benefit	NOUN
ftr-333	119	27	received	receive	VERB
ftr-333	119	28	.	.	PUNCT
ftr-333	120	1	while	while	SCONJ
ftr-333	120	2	it	it	PRON
ftr-333	120	3	appears	appear	VERB
ftr-333	120	4	that	that	SCONJ
ftr-333	120	5	the	the	DET
ftr-333	120	6	service	service	NOUN
ftr-333	120	7	has	have	AUX
ftr-333	120	8	won	win	VERB
ftr-333	120	9	the	the	DET
ftr-333	120	10	fight	fight	NOUN
ftr-333	120	11	in	in	ADP
ftr-333	120	12	the	the	DET
ftr-333	120	13	courts	court	NOUN
ftr-333	120	14	,	,	PUNCT
ftr-333	120	15	this	this	DET
ftr-333	120	16	article	article	NOUN
ftr-333	120	17	proposes	propose	VERB
ftr-333	120	18	the	the	DET
ftr-333	120	19	live	live	ADJ
ftr-333	120	20	burn	burn	NOUN
ftr-333	120	21	donation	donation	NOUN
ftr-333	120	22	not	not	PART
ftr-333	120	23	be	be	AUX
ftr-333	120	24	extinguished	extinguish	VERB
ftr-333	120	25	.	.	PUNCT
ftr-333	121	1	instead	instead	ADV
ftr-333	121	2	,	,	PUNCT
ftr-333	121	3	congress	congress	PROPN
ftr-333	121	4	should	should	AUX
ftr-333	121	5	consider	consider	VERB
ftr-333	121	6	exceptions	exception	NOUN
ftr-333	121	7	to	to	ADP
ftr-333	121	8	the	the	DET
ftr-333	121	9	application	application	NOUN
ftr-333	121	10	of	of	ADP
ftr-333	121	11	the	the	DET
ftr-333	121	12	quid	quid	ADJ
ftr-333	121	13	pro	pro	X
ftr-333	121	14	quo	quo	NOUN
ftr-333	121	15	test	test	NOUN
ftr-333	121	16	when	when	SCONJ
ftr-333	121	17	the	the	DET
ftr-333	121	18	benefit	benefit	NOUN
ftr-333	121	19	of	of	ADP
ftr-333	121	20	the	the	DET
ftr-333	121	21	donation	donation	NOUN
ftr-333	121	22	to	to	ADP
ftr-333	121	23	the	the	DET
ftr-333	121	24	public	public	NOUN
ftr-333	121	25	substantially	substantially	ADV
ftr-333	121	26	outweighs	outweigh	VERB
ftr-333	121	27	the	the	DET
ftr-333	121	28	benefit	benefit	NOUN
ftr-333	121	29	received	receive	VERB
ftr-333	121	30	by	by	ADP
ftr-333	121	31	the	the	DET
ftr-333	121	32	taxpayer	taxpayer	NOUN
ftr-333	121	33	(	(	PUNCT
ftr-333	121	34	the	the	DET
ftr-333	121	35	public	public	ADJ
ftr-333	121	36	benefit	benefit	NOUN
ftr-333	121	37	exception	exception	NOUN
ftr-333	121	38	)	)	PUNCT
ftr-333	121	39	.	.	PUNCT
ftr-333	122	1	ultimately	ultimately	ADV
ftr-333	122	2	,	,	PUNCT
ftr-333	122	3	this	this	PRON
ftr-333	122	4	will	will	AUX
ftr-333	122	5	encourage	encourage	VERB
ftr-333	122	6	donations	donation	NOUN
ftr-333	122	7	that	that	PRON
ftr-333	122	8	otherwise	otherwise	ADV
ftr-333	122	9	would	would	AUX
ftr-333	122	10	be	be	AUX
ftr-333	122	11	underfunded	underfunde	VERB
ftr-333	122	12	,	,	PUNCT
ftr-333	122	13	as	as	SCONJ
ftr-333	122	14	is	be	AUX
ftr-333	122	15	the	the	DET
ftr-333	122	16	case	case	NOUN
ftr-333	122	17	in	in	ADP
ftr-333	122	18	live	live	ADJ
ftr-333	122	19	burn	burn	NOUN
ftr-333	122	20	donations	donation	NOUN
ftr-333	122	21	.	.	PUNCT
ftr-333	123	1	in	in	ADP
ftr-333	123	2	reaching	reach	VERB
ftr-333	123	3	this	this	DET
ftr-333	123	4	conclusion	conclusion	NOUN
ftr-333	123	5	,	,	PUNCT
ftr-333	123	6	part	part	NOUN
ftr-333	123	7	ii	ii	NOUN
ftr-333	123	8	of	of	ADP
ftr-333	123	9	this	this	DET
ftr-333	123	10	article	article	NOUN
ftr-333	123	11	provides	provide	VERB
ftr-333	123	12	a	a	DET
ftr-333	123	13	brief	brief	ADJ
ftr-333	123	14	overview	overview	NOUN
ftr-333	123	15	of	of	ADP
ftr-333	123	16	the	the	DET
ftr-333	123	17	charitable	charitable	ADJ
ftr-333	123	18	deduction	deduction	NOUN
ftr-333	123	19	,	,	PUNCT
ftr-333	123	20	including	include	VERB
ftr-333	123	21	a	a	DET
ftr-333	123	22	discussion	discussion	NOUN
ftr-333	123	23	of	of	ADP
ftr-333	123	24	its	its	PRON
ftr-333	123	25	purpose	purpose	NOUN
ftr-333	123	26	and	and	CCONJ
ftr-333	123	27	legislative	legislative	ADJ
ftr-333	123	28	history.24	history.24	NOUN
ftr-333	123	29	part	part	NOUN
ftr-333	123	30	iii	iii	NUM
ftr-333	123	31	explores	explore	VERB
ftr-333	123	32	the	the	DET
ftr-333	123	33	evolution	evolution	NOUN
ftr-333	123	34	of	of	ADP
ftr-333	123	35	and	and	CCONJ
ftr-333	123	36	current	current	ADJ
ftr-333	123	37	exceptions	exception	NOUN
ftr-333	123	38	to	to	ADP
ftr-333	123	39	the	the	DET
ftr-333	123	40	quid	quid	ADJ
ftr-333	123	41	pro	pro	X
ftr-333	123	42	quo	quo	NOUN
ftr-333	123	43	test	test	NOUN
ftr-333	123	44	,	,	PUNCT
ftr-333	123	45	which	which	PRON
ftr-333	123	46	concludes	conclude	VERB
ftr-333	123	47	the	the	DET
ftr-333	123	48	quid	quid	ADJ
ftr-333	123	49	pro	pro	X
ftr-333	123	50	quo	quo	NOUN
ftr-333	123	51	test	test	NOUN
ftr-333	123	52	is	be	AUX
ftr-333	123	53	the	the	DET
ftr-333	123	54	most	most	ADV
ftr-333	123	55	workable	workable	ADJ
ftr-333	123	56	approach	approach	NOUN
ftr-333	123	57	in	in	ADP
ftr-333	123	58	determining	determine	VERB
ftr-333	123	59	whether	whether	SCONJ
ftr-333	123	60	a	a	DET
ftr-333	123	61	quid	quid	ADJ
ftr-333	123	62	pro	pro	X
ftr-333	123	63	quo	quo	NOUN
ftr-333	123	64	contribution	contribution	NOUN
ftr-333	123	65	to	to	ADP
ftr-333	123	66	a	a	DET
ftr-333	123	67	charitable	charitable	ADJ
ftr-333	123	68	organization	organization	NOUN
ftr-333	123	69	is	be	AUX
ftr-333	123	70	deductible.25	deductible.25	ADJ
ftr-333	123	71	part	part	NOUN
ftr-333	123	72	iv	iv	NUM
ftr-333	123	73	provides	provide	VERB
ftr-333	123	74	a	a	DET
ftr-333	123	75	brief	brief	ADJ
ftr-333	123	76	overview	overview	NOUN
ftr-333	123	77	of	of	ADP
ftr-333	123	78	live	live	ADJ
ftr-333	123	79	burn	burn	NOUN
ftr-333	123	80	training	training	NOUN
ftr-333	123	81	and	and	CCONJ
ftr-333	123	82	the	the	DET
ftr-333	123	83	development	development	NOUN
ftr-333	123	84	of	of	ADP
ftr-333	123	85	the	the	DET
ftr-333	123	86	law	law	NOUN
ftr-333	123	87	regarding	regard	VERB
ftr-333	123	88	the	the	DET
ftr-333	123	89	live	live	ADJ
ftr-333	123	90	burn	burn	NOUN
ftr-333	123	91	donation.26	donation.26	ADJ
ftr-333	123	92	part	part	NOUN
ftr-333	123	93	v	v	NOUN
ftr-333	123	94	argues	argue	VERB
ftr-333	123	95	that	that	SCONJ
ftr-333	123	96	in	in	ADP
ftr-333	123	97	certain	certain	ADJ
ftr-333	123	98	circumstances	circumstance	NOUN
ftr-333	123	99	exceptions	exception	NOUN
ftr-333	123	100	should	should	AUX
ftr-333	123	101	be	be	AUX
ftr-333	123	102	made	make	VERB
ftr-333	123	103	to	to	ADP
ftr-333	123	104	the	the	DET
ftr-333	123	105	quid	quid	ADJ
ftr-333	123	106	pro	pro	X
ftr-333	123	107	quo	quo	NOUN
ftr-333	123	108	test	test	NOUN
ftr-333	123	109	—	—	PUNCT
ftr-333	123	110	the	the	DET
ftr-333	123	111	public	public	ADJ
ftr-333	123	112	benefit	benefit	NOUN
ftr-333	123	113	exception	exception	NOUN
ftr-333	123	114	—	—	PUNCT
ftr-333	123	115	and	and	CCONJ
ftr-333	123	116	discusses	discuss	VERB
ftr-333	123	117	the	the	DET
ftr-333	123	118	public	public	ADJ
ftr-333	123	119	benefit	benefit	NOUN
ftr-333	123	120	exception	exception	NOUN
ftr-333	123	121	using	use	VERB
ftr-333	123	122	the	the	DET
ftr-333	123	123	live	live	ADJ
ftr-333	123	124	burn	burn	NOUN
ftr-333	123	125	donation	donation	NOUN
ftr-333	123	126	as	as	SCONJ
ftr-333	123	127	the	the	DET
ftr-333	123	128	lens	lens	NOUN
ftr-333	123	129	to	to	PART
ftr-333	123	130	examine	examine	VERB
ftr-333	123	131	the	the	DET
ftr-333	123	132	application	application	NOUN
ftr-333	123	133	of	of	ADP
ftr-333	123	134	the	the	DET
ftr-333	123	135	proposed	propose	VERB
ftr-333	123	136	exception.27	exception.27	NOUN
ftr-333	123	137	in	in	ADP
ftr-333	123	138	conclusion	conclusion	NOUN
ftr-333	123	139	,	,	PUNCT
ftr-333	123	140	part	part	NOUN
ftr-333	123	141	v	v	NOUN
ftr-333	123	142	proposes	propose	VERB
ftr-333	123	143	an	an	DET
ftr-333	123	144	amendment	amendment	NOUN
ftr-333	123	145	to	to	ADP
ftr-333	123	146	the	the	DET
ftr-333	123	147	charitable	charitable	ADJ
ftr-333	123	148	deduction	deduction	NOUN
ftr-333	123	149	,	,	PUNCT
ftr-333	123	150	thereby	thereby	ADV
ftr-333	123	151	allowing	allow	VERB
ftr-333	123	152	a	a	DET
ftr-333	123	153	charitable	charitable	ADJ
ftr-333	123	154	deduction	deduction	NOUN
ftr-333	123	155	for	for	ADP
ftr-333	123	156	live	live	ADJ
ftr-333	123	157	burn	burn	NOUN
ftr-333	123	158	donations	donation	NOUN
ftr-333	123	159	,	,	PUNCT
ftr-333	123	160	while	while	SCONJ
ftr-333	123	161	recognizing	recognize	VERB
ftr-333	123	162	the	the	DET
ftr-333	123	163	need	need	NOUN
ftr-333	123	164	for	for	ADP
ftr-333	123	165	limitations	limitation	NOUN
ftr-333	123	166	given	give	VERB
ftr-333	123	167	the	the	DET
ftr-333	123	168	perceived	perceive	VERB
ftr-333	123	169	abuse	abuse	NOUN
ftr-333	123	170	and	and	CCONJ
ftr-333	123	171	donation	donation	NOUN
ftr-333	123	172	see	see	VERB
ftr-333	123	173	willis	willis	PROPN
ftr-333	123	174	w.	w.	PROPN
ftr-333	123	175	hagen	hagen	PROPN
ftr-333	123	176	ii	ii	PROPN
ftr-333	123	177	,	,	PUNCT
ftr-333	123	178	the	the	DET
ftr-333	123	179	tax	tax	NOUN
ftr-333	123	180	court	court	NOUN
ftr-333	123	181	’s	’s	PART
ftr-333	123	182	capricious	capricious	ADJ
ftr-333	123	183	nature	nature	NOUN
ftr-333	123	184	in	in	ADP
ftr-333	123	185	ascertaining	ascertain	VERB
ftr-333	123	186	the	the	DET
ftr-333	123	187	value	value	NOUN
ftr-333	123	188	of	of	ADP
ftr-333	123	189	donated	donate	VERB
ftr-333	123	190	property	property	NOUN
ftr-333	123	191	,	,	PUNCT
ftr-333	123	192	114	114	NUM
ftr-333	123	193	j.	j.	PROPN
ftr-333	123	194	tax’n	tax’n	PROPN
ftr-333	123	195	301	301	NUM
ftr-333	123	196	(	(	PUNCT
ftr-333	123	197	2011	2011	NUM
ftr-333	123	198	)	)	PUNCT
ftr-333	124	1	[	[	X
ftr-333	124	2	hereinafter	hereinafter	NOUN
ftr-333	124	3	hagen	hagen	NOUN
ftr-333	124	4	,	,	PUNCT
ftr-333	124	5	capricious	capricious	ADJ
ftr-333	124	6	nature	nature	NOUN
ftr-333	124	7	]	]	X
ftr-333	124	8	;	;	PUNCT
ftr-333	124	9	brief	brief	ADJ
ftr-333	124	10	and	and	CCONJ
ftr-333	124	11	required	require	VERB
ftr-333	124	12	short	short	ADJ
ftr-333	124	13	appendix	appendix	NOUN
ftr-333	124	14	of	of	ADP
ftr-333	124	15	petitioners	petitioner	NOUN
ftr-333	124	16	-	-	NOUN
ftr-333	124	17	appellants	appellant	NOUN
ftr-333	124	18	,	,	PUNCT
ftr-333	124	19	theodore	theodore	PROPN
ftr-333	124	20	r.	r.	PROPN
ftr-333	124	21	rolfs	rolfs	PROPN
ftr-333	124	22	,	,	PUNCT
ftr-333	124	23	et	et	PROPN
ftr-333	124	24	al	al	PROPN
ftr-333	124	25	.	.	PUNCT
ftr-333	125	1	at	at	ADP
ftr-333	125	2	15	15	NUM
ftr-333	125	3	-	-	SYM
ftr-333	125	4	30	30	NUM
ftr-333	125	5	,	,	PUNCT
ftr-333	125	6	rolfs	rolfs	NOUN
ftr-333	125	7	v.	v.	PROPN
ftr-333	125	8	commissioner	commissioner	PROPN
ftr-333	125	9	,	,	PUNCT
ftr-333	125	10	no	no	INTJ
ftr-333	125	11	.	.	NOUN
ftr-333	125	12	11	11	NUM
ftr-333	125	13	-	-	SYM
ftr-333	125	14	2078	2078	NUM
ftr-333	125	15	(	(	PUNCT
ftr-333	125	16	7th	7th	ADJ
ftr-333	125	17	cir	cir	NOUN
ftr-333	125	18	.	.	PUNCT
ftr-333	125	19	july	july	PROPN
ftr-333	125	20	26	26	NUM
ftr-333	125	21	,	,	PUNCT
ftr-333	125	22	2011	2011	NUM
ftr-333	125	23	)	)	PUNCT
ftr-333	125	24	.	.	PUNCT
ftr-333	126	1	furthermore	furthermore	ADV
ftr-333	126	2	,	,	PUNCT
ftr-333	126	3	the	the	DET
ftr-333	126	4	seventh	seventh	ADJ
ftr-333	126	5	circuit	circuit	NOUN
ftr-333	126	6	stated	state	VERB
ftr-333	126	7	that	that	SCONJ
ftr-333	126	8	“	"	PUNCT
ftr-333	126	9	[	[	X
ftr-333	126	10	p]erhaps	p]erhaps	ADP
ftr-333	126	11	the	the	DET
ftr-333	126	12	best	good	ADJ
ftr-333	126	13	‘	'	PUNCT
ftr-333	126	14	comparable	comparable	ADJ
ftr-333	126	15	sales	sale	NOUN
ftr-333	126	16	’	'	PUNCT
ftr-333	126	17	comparison	comparison	NOUN
ftr-333	126	18	might	might	AUX
ftr-333	126	19	have	have	AUX
ftr-333	126	20	been	be	AUX
ftr-333	126	21	the	the	DET
ftr-333	126	22	price	price	NOUN
ftr-333	126	23	paid	pay	VERB
ftr-333	126	24	by	by	ADP
ftr-333	126	25	the	the	DET
ftr-333	126	26	fire	fire	NOUN
ftr-333	126	27	department	department	NOUN
ftr-333	126	28	to	to	PART
ftr-333	126	29	rent	rent	VERB
ftr-333	126	30	a	a	DET
ftr-333	126	31	burn	burn	NOUN
ftr-333	126	32	tower	tower	NOUN
ftr-333	126	33	for	for	ADP
ftr-333	126	34	the	the	DET
ftr-333	126	35	length	length	NOUN
ftr-333	126	36	of	of	ADP
ftr-333	126	37	time	time	NOUN
ftr-333	126	38	the	the	DET
ftr-333	126	39	department	department	NOUN
ftr-333	126	40	conducted	conduct	VERB
ftr-333	126	41	exercises	exercise	NOUN
ftr-333	126	42	in	in	ADP
ftr-333	126	43	and	and	CCONJ
ftr-333	126	44	around	around	ADP
ftr-333	126	45	the	the	DET
ftr-333	126	46	lake	lake	PROPN
ftr-333	126	47	house	house	PROPN
ftr-333	126	48	.	.	PUNCT
ftr-333	126	49	”	"	PUNCT
ftr-333	127	1	arguably	arguably	ADV
ftr-333	127	2	,	,	PUNCT
ftr-333	127	3	this	this	PRON
ftr-333	127	4	was	be	AUX
ftr-333	127	5	incorrect	incorrect	ADJ
ftr-333	127	6	as	as	SCONJ
ftr-333	127	7	the	the	DET
ftr-333	127	8	court	court	NOUN
ftr-333	127	9	overlooked	overlook	VERB
ftr-333	127	10	the	the	DET
ftr-333	127	11	stark	stark	ADJ
ftr-333	127	12	difference	difference	NOUN
ftr-333	127	13	between	between	ADP
ftr-333	127	14	tower	tower	NOUN
ftr-333	127	15	training	training	NOUN
ftr-333	127	16	and	and	CCONJ
ftr-333	127	17	live	live	ADJ
ftr-333	127	18	burn	burn	NOUN
ftr-333	127	19	training	training	NOUN
ftr-333	127	20	.	.	PUNCT
ftr-333	128	1	see	see	VERB
ftr-333	128	2	infra	infra	NOUN
ftr-333	128	3	part	part	NOUN
ftr-333	128	4	iv.a	iv.a	X
ftr-333	128	5	(	(	PUNCT
ftr-333	128	6	discussing	discuss	VERB
ftr-333	128	7	the	the	DET
ftr-333	128	8	benefits	benefit	NOUN
ftr-333	128	9	of	of	ADP
ftr-333	128	10	live	live	ADJ
ftr-333	128	11	burn	burn	NOUN
ftr-333	128	12	training	training	NOUN
ftr-333	128	13	)	)	PUNCT
ftr-333	128	14	.	.	PUNCT
ftr-333	129	1	23	23	NUM
ftr-333	129	2	.	.	X
ftr-333	130	1	rolfs	rolfs	PROPN
ftr-333	130	2	,	,	PUNCT
ftr-333	130	3	668	668	NUM
ftr-333	130	4	f.3d	f.3d	NUM
ftr-333	130	5	888	888	NUM
ftr-333	130	6	.	.	NOUN
ftr-333	130	7	24	24	NUM
ftr-333	130	8	.	.	PUNCT
ftr-333	130	9	see	see	VERB
ftr-333	130	10	infra	infra	NOUN
ftr-333	130	11	text	text	NOUN
ftr-333	130	12	at	at	ADP
ftr-333	130	13	notes	note	NOUN
ftr-333	130	14	30–45	30–45	NUM
ftr-333	130	15	.	.	PUNCT
ftr-333	131	1	25	25	NUM
ftr-333	131	2	.	.	PUNCT
ftr-333	132	1	see	see	VERB
ftr-333	132	2	infra	infra	NOUN
ftr-333	132	3	text	text	NOUN
ftr-333	132	4	at	at	ADP
ftr-333	132	5	notes	note	NOUN
ftr-333	132	6	53–166	53–166	NUM
ftr-333	132	7	.	.	PUNCT
ftr-333	132	8	26	26	NUM
ftr-333	132	9	.	.	PUNCT
ftr-333	133	1	see	see	VERB
ftr-333	133	2	infra	infra	NOUN
ftr-333	133	3	text	text	NOUN
ftr-333	133	4	at	at	ADP
ftr-333	133	5	notes	note	NOUN
ftr-333	133	6	177–254	177–254	NUM
ftr-333	133	7	.	.	PUNCT
ftr-333	134	1	27	27	NUM
ftr-333	134	2	.	.	PUNCT
ftr-333	135	1	see	see	VERB
ftr-333	135	2	infra	infra	NOUN
ftr-333	135	3	text	text	NOUN
ftr-333	135	4	at	at	ADP
ftr-333	135	5	notes	note	NOUN
ftr-333	135	6	255–72	255–72	NUM
ftr-333	135	7	.	.	PUNCT
ftr-333	136	1	460	460	NUM
ftr-333	136	2	florida	florida	PROPN
ftr-333	136	3	tax	tax	NOUN
ftr-333	136	4	review	review	NOUN
ftr-333	136	5	[	[	X
ftr-333	136	6	vol	vol	NOUN
ftr-333	136	7	.	.	PUNCT
ftr-333	137	1	12:6	12:6	NUM
ftr-333	137	2	valuation	valuation	NOUN
ftr-333	137	3	difficulties	difficulty	NOUN
ftr-333	137	4	of	of	ADP
ftr-333	137	5	the	the	DET
ftr-333	137	6	live	live	ADJ
ftr-333	137	7	burn	burn	NOUN
ftr-333	137	8	donation.28	donation.28	PROPN
ftr-333	137	9	part	part	NOUN
ftr-333	137	10	vi	vi	PROPN
ftr-333	137	11	provides	provide	VERB
ftr-333	137	12	closing	closing	NOUN
ftr-333	137	13	remarks.29	remarks.29	PROPN
ftr-333	137	14	ii	ii	PROPN
ftr-333	137	15	.	.	PUNCT
ftr-333	138	1	overview	overview	NOUN
ftr-333	138	2	of	of	ADP
ftr-333	138	3	the	the	DET
ftr-333	138	4	charitable	charitable	ADJ
ftr-333	138	5	deduction	deduction	NOUN
ftr-333	138	6	a.	a.	NOUN
ftr-333	138	7	the	the	DET
ftr-333	138	8	history	history	NOUN
ftr-333	138	9	and	and	CCONJ
ftr-333	138	10	purposes	purpose	NOUN
ftr-333	138	11	of	of	ADP
ftr-333	138	12	the	the	DET
ftr-333	138	13	charitable	charitable	ADJ
ftr-333	138	14	deduction	deduction	NOUN
ftr-333	138	15	it	it	PRON
ftr-333	138	16	was	be	AUX
ftr-333	138	17	not	not	PART
ftr-333	138	18	until	until	ADP
ftr-333	138	19	1917	1917	NUM
ftr-333	138	20	,	,	PUNCT
ftr-333	138	21	four	four	NUM
ftr-333	138	22	years	year	NOUN
ftr-333	138	23	after	after	ADP
ftr-333	138	24	the	the	DET
ftr-333	138	25	united	united	PROPN
ftr-333	138	26	states	states	PROPN
ftr-333	138	27	first	first	ADJ
ftr-333	138	28	income	income	NOUN
ftr-333	138	29	tax	tax	NOUN
ftr-333	138	30	law,30	law,30	NOUN
ftr-333	138	31	that	that	PRON
ftr-333	138	32	individual	individual	ADJ
ftr-333	138	33	taxpayers	taxpayer	NOUN
ftr-333	138	34	were	be	AUX
ftr-333	138	35	allowed	allow	VERB
ftr-333	138	36	to	to	PART
ftr-333	138	37	deduct	deduct	VERB
ftr-333	138	38	“	"	PUNCT
ftr-333	138	39	charitable	charitable	ADJ
ftr-333	138	40	contributions	contribution	NOUN
ftr-333	138	41	or	or	CCONJ
ftr-333	138	42	gifts”31	gifts”31	VERB
ftr-333	138	43	to	to	ADP
ftr-333	138	44	qualified	qualified	ADJ
ftr-333	138	45	charitable	charitable	ADJ
ftr-333	138	46	organizations	organization	NOUN
ftr-333	138	47	(	(	PUNCT
ftr-333	138	48	the	the	DET
ftr-333	138	49	charitable	charitable	ADJ
ftr-333	138	50	deduction).32	deduction).32	VERB
ftr-333	138	51	the	the	DET
ftr-333	138	52	congressional	congressional	ADJ
ftr-333	138	53	intent	intent	NOUN
ftr-333	138	54	behind	behind	ADP
ftr-333	138	55	the	the	DET
ftr-333	138	56	charitable	charitable	ADJ
ftr-333	138	57	deduction	deduction	NOUN
ftr-333	138	58	was	be	AUX
ftr-333	138	59	to	to	ADP
ftr-333	138	60	28	28	NUM
ftr-333	138	61	.	.	PUNCT
ftr-333	139	1	see	see	VERB
ftr-333	139	2	infra	infra	NOUN
ftr-333	139	3	text	text	NOUN
ftr-333	139	4	at	at	ADP
ftr-333	139	5	notes	note	NOUN
ftr-333	139	6	273–78	273–78	NOUN
ftr-333	139	7	.	.	PUNCT
ftr-333	140	1	29	29	NUM
ftr-333	140	2	.	.	X
ftr-333	140	3	see	see	VERB
ftr-333	140	4	infra	infra	NOUN
ftr-333	140	5	part	part	NOUN
ftr-333	140	6	vi	vi	NOUN
ftr-333	140	7	.	.	NOUN
ftr-333	140	8	30	30	NUM
ftr-333	140	9	.	.	PUNCT
ftr-333	141	1	tariff	tariff	NOUN
ftr-333	141	2	act	act	PROPN
ftr-333	141	3	of	of	ADP
ftr-333	141	4	1913	1913	NUM
ftr-333	141	5	,	,	PUNCT
ftr-333	141	6	ch	ch	NOUN
ftr-333	141	7	.	.	PROPN
ftr-333	141	8	16	16	NUM
ftr-333	141	9	,	,	PUNCT
ftr-333	141	10	38	38	NUM
ftr-333	141	11	stat	stat	NOUN
ftr-333	141	12	.	.	PUNCT
ftr-333	142	1	114	114	NUM
ftr-333	142	2	.	.	PUNCT
ftr-333	143	1	see	see	VERB
ftr-333	143	2	also	also	ADV
ftr-333	143	3	jacob	jacob	PROPN
ftr-333	143	4	l.	l.	PROPN
ftr-333	143	5	todres	todres	PROPN
ftr-333	143	6	,	,	PUNCT
ftr-333	143	7	internal	internal	ADJ
ftr-333	143	8	revenue	revenue	NOUN
ftr-333	143	9	code	code	NOUN
ftr-333	143	10	section	section	NOUN
ftr-333	143	11	170	170	NUM
ftr-333	143	12	:	:	PUNCT
ftr-333	143	13	does	do	AUX
ftr-333	143	14	the	the	DET
ftr-333	143	15	receipt	receipt	NOUN
ftr-333	143	16	by	by	ADP
ftr-333	143	17	a	a	DET
ftr-333	143	18	donor	donor	NOUN
ftr-333	143	19	of	of	ADP
ftr-333	143	20	an	an	DET
ftr-333	143	21	intangible	intangible	ADJ
ftr-333	143	22	religious	religious	ADJ
ftr-333	143	23	benefit	benefit	NOUN
ftr-333	143	24	reduce	reduce	VERB
ftr-333	143	25	the	the	DET
ftr-333	143	26	amount	amount	NOUN
ftr-333	143	27	of	of	ADP
ftr-333	143	28	the	the	DET
ftr-333	143	29	charitable	charitable	ADJ
ftr-333	143	30	contribution	contribution	NOUN
ftr-333	143	31	deduction	deduction	NOUN
ftr-333	143	32	?	?	PUNCT
ftr-333	144	1	only	only	ADV
ftr-333	144	2	the	the	DET
ftr-333	144	3	lord	lord	PROPN
ftr-333	144	4	knows	know	VERB
ftr-333	144	5	for	for	ADP
ftr-333	144	6	sure	sure	ADJ
ftr-333	144	7	,	,	PUNCT
ftr-333	144	8	64	64	NUM
ftr-333	144	9	tenn	tenn	PROPN
ftr-333	144	10	.	.	PUNCT
ftr-333	145	1	l.	l.	PROPN
ftr-333	145	2	rev	rev	PROPN
ftr-333	145	3	.	.	PROPN
ftr-333	145	4	91	91	NUM
ftr-333	145	5	,	,	PUNCT
ftr-333	145	6	97	97	NUM
ftr-333	145	7	(	(	PUNCT
ftr-333	145	8	1996	1996	NUM
ftr-333	145	9	)	)	PUNCT
ftr-333	146	1	[	[	X
ftr-333	146	2	hereinafter	hereinafter	NOUN
ftr-333	146	3	todres	todre	NOUN
ftr-333	146	4	,	,	PUNCT
ftr-333	146	5	intangible	intangible	ADJ
ftr-333	146	6	religious	religious	ADJ
ftr-333	146	7	benefit	benefit	NOUN
ftr-333	146	8	]	]	PUNCT
ftr-333	146	9	(	(	PUNCT
ftr-333	146	10	stating	state	VERB
ftr-333	146	11	that	that	SCONJ
ftr-333	146	12	“	"	PUNCT
ftr-333	146	13	the	the	DET
ftr-333	146	14	omission	omission	NOUN
ftr-333	146	15	was	be	AUX
ftr-333	146	16	deliberate	deliberate	ADJ
ftr-333	146	17	.	.	PUNCT
ftr-333	146	18	”	"	PUNCT
ftr-333	146	19	)	)	PUNCT
ftr-333	146	20	for	for	ADP
ftr-333	146	21	a	a	DET
ftr-333	146	22	detailed	detailed	ADJ
ftr-333	146	23	review	review	NOUN
ftr-333	146	24	of	of	ADP
ftr-333	146	25	the	the	DET
ftr-333	146	26	history	history	NOUN
ftr-333	146	27	of	of	ADP
ftr-333	146	28	code	code	NOUN
ftr-333	146	29	section	section	NOUN
ftr-333	146	30	170	170	NUM
ftr-333	146	31	see	see	VERB
ftr-333	146	32	generally	generally	ADV
ftr-333	146	33	vada	vada	PROPN
ftr-333	146	34	waters	waters	PROPN
ftr-333	146	35	lindsey	lindsey	PROPN
ftr-333	146	36	,	,	PUNCT
ftr-333	146	37	the	the	DET
ftr-333	146	38	charitable	charitable	ADJ
ftr-333	146	39	contribution	contribution	NOUN
ftr-333	146	40	deduction	deduction	NOUN
ftr-333	146	41	:	:	PUNCT
ftr-333	146	42	a	a	DET
ftr-333	146	43	historical	historical	ADJ
ftr-333	146	44	review	review	NOUN
ftr-333	146	45	and	and	CCONJ
ftr-333	146	46	a	a	DET
ftr-333	146	47	look	look	NOUN
ftr-333	146	48	to	to	ADP
ftr-333	146	49	the	the	DET
ftr-333	146	50	future	future	NOUN
ftr-333	146	51	,	,	PUNCT
ftr-333	146	52	81	81	NUM
ftr-333	146	53	neb	neb	PROPN
ftr-333	146	54	.	.	PROPN
ftr-333	146	55	l.	l.	PROPN
ftr-333	146	56	rev	rev	PROPN
ftr-333	146	57	.	.	PROPN
ftr-333	146	58	1056	1056	NUM
ftr-333	146	59	(	(	PUNCT
ftr-333	146	60	2003	2003	NUM
ftr-333	146	61	)	)	PUNCT
ftr-333	146	62	.	.	PUNCT
ftr-333	147	1	31	31	NUM
ftr-333	147	2	.	.	PUNCT
ftr-333	147	3	see	see	VERB
ftr-333	147	4	65	65	NUM
ftr-333	147	5	cong	cong	NOUN
ftr-333	147	6	.	.	PUNCT
ftr-333	148	1	rec	rec	PROPN
ftr-333	148	2	.	.	PUNCT
ftr-333	148	3	6728	6728	NUM
ftr-333	148	4	(	(	PUNCT
ftr-333	148	5	1917	1917	NUM
ftr-333	148	6	)	)	PUNCT
ftr-333	148	7	.	.	PUNCT
ftr-333	149	1	(	(	PUNCT
ftr-333	149	2	remarks	remark	NOUN
ftr-333	149	3	of	of	ADP
ftr-333	149	4	senator	senator	PROPN
ftr-333	149	5	hollis	hollis	PROPN
ftr-333	149	6	)	)	PUNCT
ftr-333	149	7	.	.	PUNCT
ftr-333	150	1	senator	senator	PROPN
ftr-333	150	2	hollis	hollis	PROPN
ftr-333	150	3	stated	state	VERB
ftr-333	150	4	that	that	SCONJ
ftr-333	150	5	:	:	PUNCT
ftr-333	150	6	we	we	PRON
ftr-333	150	7	are	be	AUX
ftr-333	150	8	now	now	ADV
ftr-333	150	9	talking	talk	VERB
ftr-333	150	10	about	about	ADP
ftr-333	150	11	the	the	DET
ftr-333	150	12	income	income	NOUN
ftr-333	150	13	tax	tax	NOUN
ftr-333	150	14	on	on	ADP
ftr-333	150	15	individuals	individual	NOUN
ftr-333	150	16	,	,	PUNCT
ftr-333	150	17	however	however	ADV
ftr-333	150	18	;	;	PUNCT
ftr-333	150	19	and	and	CCONJ
ftr-333	150	20	the	the	DET
ftr-333	150	21	point	point	NOUN
ftr-333	150	22	i	i	PRON
ftr-333	150	23	wish	wish	VERB
ftr-333	150	24	to	to	PART
ftr-333	150	25	emphasize	emphasize	VERB
ftr-333	150	26	is	be	AUX
ftr-333	150	27	this	this	PRON
ftr-333	150	28	:	:	PUNCT
ftr-333	150	29	by	by	ADP
ftr-333	150	30	agreement	agreement	NOUN
ftr-333	150	31	of	of	ADP
ftr-333	150	32	the	the	DET
ftr-333	150	33	committee	committee	NOUN
ftr-333	150	34	we	we	PRON
ftr-333	150	35	are	be	AUX
ftr-333	150	36	now	now	ADV
ftr-333	150	37	going	go	VERB
ftr-333	150	38	to	to	PART
ftr-333	150	39	exempt	exempt	VERB
ftr-333	150	40	from	from	ADP
ftr-333	150	41	taxation	taxation	NOUN
ftr-333	150	42	gifts	gift	NOUN
ftr-333	150	43	to	to	AUX
ftr-333	150	44	charitable	charitable	ADJ
ftr-333	150	45	,	,	PUNCT
ftr-333	150	46	educational	educational	ADJ
ftr-333	150	47	,	,	PUNCT
ftr-333	150	48	and	and	CCONJ
ftr-333	150	49	scientific	scientific	ADJ
ftr-333	150	50	institutions	institution	NOUN
ftr-333	150	51	not	not	PART
ftr-333	150	52	to	to	PART
ftr-333	150	53	exceed	exceed	VERB
ftr-333	150	54	15	15	NUM
ftr-333	150	55	per	per	ADP
ftr-333	150	56	cent	cent	NOUN
ftr-333	150	57	of	of	ADP
ftr-333	150	58	the	the	DET
ftr-333	150	59	donor	donor	NOUN
ftr-333	150	60	’s	’s	PART
ftr-333	150	61	income	income	NOUN
ftr-333	150	62	.	.	PUNCT
ftr-333	151	1	i	i	PRON
ftr-333	151	2	d.	d.	PROPN
ftr-333	151	3	at	at	ADP
ftr-333	151	4	6730	6730	NUM
ftr-333	151	5	.	.	PUNCT
ftr-333	152	1	see	see	VERB
ftr-333	152	2	also	also	ADV
ftr-333	152	3	seed	seed	NOUN
ftr-333	152	4	v.	v.	PROPN
ftr-333	152	5	commissioner	commissioner	NOUN
ftr-333	152	6	,	,	PUNCT
ftr-333	152	7	57	57	NUM
ftr-333	152	8	t.c	t.c	PROPN
ftr-333	152	9	.	.	PROPN
ftr-333	152	10	265	265	NUM
ftr-333	152	11	,	,	PUNCT
ftr-333	152	12	275	275	NUM
ftr-333	152	13	(	(	PUNCT
ftr-333	152	14	1971	1971	NUM
ftr-333	152	15	)	)	PUNCT
ftr-333	152	16	(	(	PUNCT
ftr-333	152	17	“	"	PUNCT
ftr-333	152	18	[	[	X
ftr-333	152	19	t]he	t]he	ADJ
ftr-333	152	20	term	term	NOUN
ftr-333	152	21	‘	'	PUNCT
ftr-333	152	22	charitable	charitable	ADJ
ftr-333	152	23	contributions	contribution	NOUN
ftr-333	152	24	’	'	PUNCT
ftr-333	152	25	as	as	SCONJ
ftr-333	152	26	it	it	PRON
ftr-333	152	27	is	be	AUX
ftr-333	152	28	used	use	VERB
ftr-333	152	29	generally	generally	ADV
ftr-333	152	30	in	in	ADP
ftr-333	152	31	section	section	NOUN
ftr-333	152	32	170	170	NUM
ftr-333	152	33	and	and	CCONJ
ftr-333	152	34	the	the	DET
ftr-333	152	35	regulations	regulation	NOUN
ftr-333	152	36	is	be	AUX
ftr-333	152	37	synonymous	synonymous	ADJ
ftr-333	152	38	with	with	ADP
ftr-333	152	39	the	the	DET
ftr-333	152	40	word	word	NOUN
ftr-333	152	41	‘	'	PUNCT
ftr-333	152	42	gift	gift	NOUN
ftr-333	152	43	.	.	PUNCT
ftr-333	152	44	”	"	PUNCT
ftr-333	152	45	’	'	PUNCT
ftr-333	152	46	)	)	PUNCT
ftr-333	152	47	.	.	PUNCT
ftr-333	153	1	hereinafter	hereinafter	NOUN
ftr-333	153	2	,	,	PUNCT
ftr-333	153	3	the	the	DET
ftr-333	153	4	words	word	NOUN
ftr-333	153	5	“	"	PUNCT
ftr-333	153	6	contribution	contribution	NOUN
ftr-333	153	7	”	"	PUNCT
ftr-333	153	8	and	and	CCONJ
ftr-333	153	9	“	"	PUNCT
ftr-333	153	10	gift	gift	NOUN
ftr-333	153	11	”	"	PUNCT
ftr-333	153	12	when	when	SCONJ
ftr-333	153	13	referencing	reference	VERB
ftr-333	153	14	the	the	DET
ftr-333	153	15	charitable	charitable	ADJ
ftr-333	153	16	deduction	deduction	NOUN
ftr-333	153	17	will	will	AUX
ftr-333	153	18	be	be	AUX
ftr-333	153	19	used	use	VERB
ftr-333	153	20	interchangeably	interchangeably	ADV
ftr-333	153	21	.	.	PUNCT
ftr-333	154	1	32	32	NUM
ftr-333	154	2	.	.	X
ftr-333	155	1	war	war	NOUN
ftr-333	155	2	revenue	revenue	PROPN
ftr-333	155	3	act	act	NOUN
ftr-333	155	4	of	of	ADP
ftr-333	155	5	1917	1917	NUM
ftr-333	155	6	,	,	PUNCT
ftr-333	155	7	ch	ch	NOUN
ftr-333	155	8	.	.	PROPN
ftr-333	155	9	63	63	NUM
ftr-333	155	10	,	,	PUNCT
ftr-333	155	11	§	§	PROPN
ftr-333	155	12	1201(2	1201(2	NUM
ftr-333	155	13	)	)	PUNCT
ftr-333	155	14	,	,	PUNCT
ftr-333	155	15	40	40	NUM
ftr-333	155	16	stat	stat	NOUN
ftr-333	155	17	.	.	PUNCT
ftr-333	156	1	300	300	NUM
ftr-333	156	2	,	,	PUNCT
ftr-333	156	3	330	330	NUM
ftr-333	156	4	.	.	PUNCT
ftr-333	157	1	the	the	DET
ftr-333	157	2	original	original	ADJ
ftr-333	157	3	charitable	charitable	ADJ
ftr-333	157	4	deduction	deduction	NOUN
ftr-333	157	5	provision	provision	NOUN
ftr-333	157	6	read	read	VERB
ftr-333	157	7	as	as	SCONJ
ftr-333	157	8	follows	follow	VERB
ftr-333	157	9	:	:	PUNCT
ftr-333	157	10	contributions	contribution	NOUN
ftr-333	157	11	or	or	CCONJ
ftr-333	157	12	gifts	gift	NOUN
ftr-333	157	13	actually	actually	ADV
ftr-333	157	14	made	make	VERB
ftr-333	157	15	within	within	ADP
ftr-333	157	16	the	the	DET
ftr-333	157	17	year	year	NOUN
ftr-333	157	18	to	to	ADP
ftr-333	157	19	corporations	corporation	NOUN
ftr-333	157	20	or	or	CCONJ
ftr-333	157	21	associations	association	NOUN
ftr-333	157	22	organized	organize	VERB
ftr-333	157	23	and	and	CCONJ
ftr-333	157	24	operated	operate	VERB
ftr-333	157	25	exclusively	exclusively	ADV
ftr-333	157	26	for	for	ADP
ftr-333	157	27	religious	religious	ADJ
ftr-333	157	28	,	,	PUNCT
ftr-333	157	29	charitable	charitable	ADJ
ftr-333	157	30	,	,	PUNCT
ftr-333	157	31	scientific	scientific	ADJ
ftr-333	157	32	,	,	PUNCT
ftr-333	157	33	or	or	CCONJ
ftr-333	157	34	educational	educational	ADJ
ftr-333	157	35	purposes	purpose	NOUN
ftr-333	157	36	,	,	PUNCT
ftr-333	157	37	or	or	CCONJ
ftr-333	157	38	to	to	ADP
ftr-333	157	39	societies	society	NOUN
ftr-333	157	40	for	for	ADP
ftr-333	157	41	the	the	DET
ftr-333	157	42	prevention	prevention	NOUN
ftr-333	157	43	of	of	ADP
ftr-333	157	44	cruelty	cruelty	NOUN
ftr-333	157	45	to	to	ADP
ftr-333	157	46	children	child	NOUN
ftr-333	157	47	or	or	CCONJ
ftr-333	157	48	animals	animal	NOUN
ftr-333	157	49	,	,	PUNCT
ftr-333	157	50	no	no	DET
ftr-333	157	51	part	part	NOUN
ftr-333	157	52	of	of	ADP
ftr-333	157	53	the	the	DET
ftr-333	157	54	net	net	ADJ
ftr-333	157	55	income	income	NOUN
ftr-333	157	56	of	of	ADP
ftr-333	157	57	which	which	PRON
ftr-333	157	58	inures	inure	VERB
ftr-333	157	59	to	to	ADP
ftr-333	157	60	the	the	DET
ftr-333	157	61	benefit	benefit	NOUN
ftr-333	157	62	of	of	ADP
ftr-333	157	63	any	any	DET
ftr-333	157	64	private	private	ADJ
ftr-333	157	65	stockholder	stockholder	NOUN
ftr-333	157	66	or	or	CCONJ
ftr-333	157	67	individual	individual	NOUN
ftr-333	157	68	,	,	PUNCT
ftr-333	157	69	to	to	ADP
ftr-333	157	70	an	an	DET
ftr-333	157	71	amount	amount	NOUN
ftr-333	157	72	not	not	PART
ftr-333	157	73	in	in	ADP
ftr-333	157	74	excess	excess	NOUN
ftr-333	157	75	of	of	ADP
ftr-333	157	76	fifteen	fifteen	NUM
ftr-333	157	77	per	per	ADP
ftr-333	157	78	centum	centum	NOUN
ftr-333	157	79	of	of	ADP
ftr-333	157	80	the	the	DET
ftr-333	157	81	taxpayer	taxpayer	NOUN
ftr-333	157	82	’s	’s	PART
ftr-333	157	83	taxable	taxable	ADJ
ftr-333	157	84	net	net	ADJ
ftr-333	157	85	income	income	NOUN
ftr-333	157	86	as	as	SCONJ
ftr-333	157	87	computed	compute	VERB
ftr-333	157	88	without	without	ADP
ftr-333	157	89	the	the	DET
ftr-333	157	90	benefit	benefit	NOUN
ftr-333	157	91	of	of	ADP
ftr-333	157	92	this	this	DET
ftr-333	157	93	paragraph	paragraph	NOUN
ftr-333	157	94	.	.	PUNCT
ftr-333	158	1	such	such	ADJ
ftr-333	158	2	contributions	contribution	NOUN
ftr-333	158	3	or	or	CCONJ
ftr-333	158	4	gifts	gift	NOUN
ftr-333	158	5	shall	shall	AUX
ftr-333	158	6	be	be	AUX
ftr-333	158	7	allowable	allowable	ADJ
ftr-333	158	8	as	as	ADP
ftr-333	158	9	deductions	deduction	NOUN
ftr-333	158	10	only	only	ADV
ftr-333	158	11	if	if	SCONJ
ftr-333	158	12	verified	verify	VERB
ftr-333	158	13	under	under	ADP
ftr-333	158	14	rules	rule	NOUN
ftr-333	158	15	and	and	CCONJ
ftr-333	158	16	regulations	regulation	NOUN
ftr-333	158	17	prescribed	prescribe	VERB
ftr-333	158	18	by	by	ADP
ftr-333	158	19	the	the	DET
ftr-333	158	20	commissioner	commissioner	NOUN
ftr-333	158	21	of	of	ADP
ftr-333	158	22	internal	internal	ADJ
ftr-333	158	23	revenue	revenue	NOUN
ftr-333	158	24	,	,	PUNCT
ftr-333	158	25	with	with	ADP
ftr-333	158	26	the	the	DET
ftr-333	158	27	approval	approval	NOUN
ftr-333	158	28	of	of	ADP
ftr-333	158	29	the	the	DET
ftr-333	158	30	secretary	secretary	NOUN
ftr-333	158	31	of	of	ADP
ftr-333	158	32	the	the	DET
ftr-333	158	33	treasury	treasury	PROPN
ftr-333	158	34	.	.	PUNCT
ftr-333	159	1	2012	2012	NUM
ftr-333	159	2	]	]	PUNCT
ftr-333	160	1	relighting	relighte	VERB
ftr-333	160	2	the	the	DET
ftr-333	160	3	charitable	charitable	ADJ
ftr-333	160	4	deductions	deduction	NOUN
ftr-333	160	5	461	461	NUM
ftr-333	160	6	ensure	ensure	VERB
ftr-333	160	7	taxpayers	taxpayer	NOUN
ftr-333	160	8	would	would	AUX
ftr-333	160	9	have	have	VERB
ftr-333	160	10	money	money	NOUN
ftr-333	160	11	available	available	ADJ
ftr-333	160	12	to	to	PART
ftr-333	160	13	support	support	VERB
ftr-333	160	14	charities	charity	NOUN
ftr-333	160	15	,	,	PUNCT
ftr-333	160	16	despite	despite	SCONJ
ftr-333	160	17	the	the	DET
ftr-333	160	18	necessary	necessary	ADJ
ftr-333	160	19	tax	tax	NOUN
ftr-333	160	20	increase	increase	NOUN
ftr-333	160	21	to	to	PART
ftr-333	160	22	fund	fund	VERB
ftr-333	160	23	world	world	NOUN
ftr-333	160	24	war	war	NOUN
ftr-333	160	25	i.33	i.33	PROPN
ftr-333	160	26	generally	generally	ADV
ftr-333	160	27	,	,	PUNCT
ftr-333	160	28	the	the	DET
ftr-333	160	29	government	government	NOUN
ftr-333	160	30	appropriates	appropriate	VERB
ftr-333	160	31	public	public	ADJ
ftr-333	160	32	funds	fund	NOUN
ftr-333	160	33	to	to	ADP
ftr-333	160	34	charitable	charitable	ADJ
ftr-333	160	35	organizations	organization	NOUN
ftr-333	160	36	,	,	PUNCT
ftr-333	160	37	as	as	ADV
ftr-333	160	38	well	well	ADV
ftr-333	160	39	as	as	ADP
ftr-333	160	40	state	state	NOUN
ftr-333	160	41	and	and	CCONJ
ftr-333	160	42	local	local	ADJ
ftr-333	160	43	governments	government	NOUN
ftr-333	160	44	which	which	PRON
ftr-333	160	45	often	often	ADV
ftr-333	160	46	provide	provide	VERB
ftr-333	160	47	funding	funding	NOUN
ftr-333	160	48	to	to	ADP
ftr-333	160	49	local	local	ADJ
ftr-333	160	50	fire	fire	NOUN
ftr-333	160	51	departments	department	NOUN
ftr-333	160	52	.	.	PUNCT
ftr-333	161	1	the	the	DET
ftr-333	161	2	charitable	charitable	ADJ
ftr-333	161	3	deduction	deduction	NOUN
ftr-333	161	4	,	,	PUNCT
ftr-333	161	5	however	however	ADV
ftr-333	161	6	,	,	PUNCT
ftr-333	161	7	relieves	relieve	VERB
ftr-333	161	8	the	the	DET
ftr-333	161	9	government	government	NOUN
ftr-333	161	10	of	of	ADP
ftr-333	161	11	this	this	DET
ftr-333	161	12	financial	financial	ADJ
ftr-333	161	13	burden	burden	NOUN
ftr-333	161	14	.	.	PUNCT
ftr-333	162	1	[	[	X
ftr-333	162	2	t]he	t]he	X
ftr-333	162	3	exemption	exemption	NOUN
ftr-333	162	4	from	from	ADP
ftr-333	162	5	taxation	taxation	NOUN
ftr-333	162	6	of	of	ADP
ftr-333	162	7	money	money	NOUN
ftr-333	162	8	or	or	CCONJ
ftr-333	162	9	property	property	NOUN
ftr-333	162	10	devoted	devote	VERB
ftr-333	162	11	to	to	ADP
ftr-333	162	12	charitable	charitable	ADJ
ftr-333	162	13	and	and	CCONJ
ftr-333	162	14	other	other	ADJ
ftr-333	162	15	purposes	purpose	NOUN
ftr-333	162	16	is	be	AUX
ftr-333	162	17	based	base	VERB
ftr-333	162	18	upon	upon	SCONJ
ftr-333	162	19	the	the	DET
ftr-333	162	20	theory	theory	NOUN
ftr-333	162	21	that	that	SCONJ
ftr-333	162	22	the	the	DET
ftr-333	162	23	government	government	NOUN
ftr-333	162	24	is	be	AUX
ftr-333	162	25	compensated	compensate	VERB
ftr-333	162	26	for	for	ADP
ftr-333	162	27	the	the	DET
ftr-333	162	28	loss	loss	NOUN
ftr-333	162	29	of	of	ADP
ftr-333	162	30	revenue	revenue	NOUN
ftr-333	162	31	by	by	ADP
ftr-333	162	32	its	its	PRON
ftr-333	162	33	relief	relief	NOUN
ftr-333	162	34	from	from	ADP
ftr-333	162	35	financial	financial	ADJ
ftr-333	162	36	burden	burden	NOUN
ftr-333	162	37	which	which	PRON
ftr-333	162	38	would	would	AUX
ftr-333	162	39	otherwise	otherwise	ADV
ftr-333	162	40	have	have	VERB
ftr-333	162	41	to	to	PART
ftr-333	162	42	be	be	AUX
ftr-333	162	43	met	meet	VERB
ftr-333	162	44	by	by	ADP
ftr-333	162	45	appropriations	appropriation	NOUN
ftr-333	162	46	from	from	ADP
ftr-333	162	47	public	public	ADJ
ftr-333	162	48	funds	fund	NOUN
ftr-333	162	49	,	,	PUNCT
ftr-333	162	50	and	and	CCONJ
ftr-333	162	51	by	by	ADP
ftr-333	162	52	the	the	DET
ftr-333	162	53	benefits	benefit	NOUN
ftr-333	162	54	resulting	result	VERB
ftr-333	162	55	from	from	ADP
ftr-333	162	56	the	the	DET
ftr-333	162	57	promotion	promotion	NOUN
ftr-333	162	58	of	of	ADP
ftr-333	162	59	the	the	DET
ftr-333	162	60	general	general	ADJ
ftr-333	162	61	welfare.34	welfare.34	NOUN
ftr-333	162	62	i	i	PROPN
ftr-333	162	63	d.	d.	PROPN
ftr-333	162	64	for	for	ADP
ftr-333	162	65	a	a	DET
ftr-333	162	66	discussion	discussion	NOUN
ftr-333	162	67	of	of	ADP
ftr-333	162	68	the	the	DET
ftr-333	162	69	history	history	NOUN
ftr-333	162	70	of	of	ADP
ftr-333	162	71	the	the	DET
ftr-333	162	72	charitable	charitable	ADJ
ftr-333	162	73	deduction	deduction	NOUN
ftr-333	162	74	,	,	PUNCT
ftr-333	162	75	see	see	VERB
ftr-333	162	76	generally	generally	ADV
ftr-333	162	77	boris	boris	PROPN
ftr-333	162	78	i.	i.	PROPN
ftr-333	162	79	bittker	bittker	PROPN
ftr-333	162	80	&	&	CCONJ
ftr-333	162	81	lawrence	lawrence	PROPN
ftr-333	162	82	lokken	lokken	PROPN
ftr-333	162	83	,	,	PUNCT
ftr-333	162	84	federal	federal	ADJ
ftr-333	162	85	taxation	taxation	NOUN
ftr-333	162	86	of	of	ADP
ftr-333	162	87	income	income	NOUN
ftr-333	162	88	,	,	PUNCT
ftr-333	162	89	estates	estate	NOUN
ftr-333	162	90	,	,	PUNCT
ftr-333	162	91	and	and	CCONJ
ftr-333	162	92	gifts	gift	NOUN
ftr-333	162	93	¶	¶	PROPN
ftr-333	162	94	35.1	35.1	NUM
ftr-333	162	95	(	(	PUNCT
ftr-333	162	96	2011	2011	NUM
ftr-333	162	97	)	)	PUNCT
ftr-333	163	1	[	[	X
ftr-333	163	2	hereinafter	hereinafter	NOUN
ftr-333	163	3	bittker	bittker	NOUN
ftr-333	163	4	&	&	CCONJ
ftr-333	163	5	lokken	lokken	PROPN
ftr-333	163	6	,	,	PUNCT
ftr-333	163	7	federal	federal	ADJ
ftr-333	163	8	taxation	taxation	NOUN
ftr-333	163	9	]	]	PUNCT
ftr-333	163	10	;	;	PUNCT
ftr-333	163	11	boris	boris	PROPN
ftr-333	163	12	i.	i.	PROPN
ftr-333	163	13	bittker	bittker	PROPN
ftr-333	163	14	,	,	PUNCT
ftr-333	163	15	martin	martin	PROPN
ftr-333	163	16	j.	j.	PROPN
ftr-333	163	17	mcmahon	mcmahon	PROPN
ftr-333	163	18	,	,	PUNCT
ftr-333	163	19	jr	jr	PROPN
ftr-333	163	20	.	.	PROPN
ftr-333	163	21	&	&	CCONJ
ftr-333	163	22	lawrence	lawrence	PROPN
ftr-333	163	23	a.	a.	PROPN
ftr-333	163	24	zelenak	zelenak	PROPN
ftr-333	163	25	,	,	PUNCT
ftr-333	163	26	federal	federal	ADJ
ftr-333	163	27	income	income	NOUN
ftr-333	163	28	taxation	taxation	NOUN
ftr-333	163	29	of	of	ADP
ftr-333	163	30	individuals	individual	NOUN
ftr-333	163	31	¶	¶	PROPN
ftr-333	163	32	25.01	25.01	NUM
ftr-333	163	33	(	(	PUNCT
ftr-333	163	34	2002	2002	NUM
ftr-333	163	35	)	)	PUNCT
ftr-333	164	1	[	[	X
ftr-333	164	2	hereinafter	hereinafter	NOUN
ftr-333	164	3	mcmahon	mcmahon	PROPN
ftr-333	164	4	&	&	CCONJ
ftr-333	164	5	zelenak	zelenak	PROPN
ftr-333	164	6	,	,	PUNCT
ftr-333	164	7	income	income	NOUN
ftr-333	164	8	taxation	taxation	NOUN
ftr-333	164	9	]	]	PUNCT
ftr-333	164	10	.	.	PUNCT
ftr-333	165	1	but	but	CCONJ
ftr-333	165	2	see	see	VERB
ftr-333	165	3	todres	todre	NOUN
ftr-333	165	4	,	,	PUNCT
ftr-333	165	5	intangible	intangible	ADJ
ftr-333	165	6	religious	religious	ADJ
ftr-333	165	7	benefit	benefit	NOUN
ftr-333	165	8	,	,	PUNCT
ftr-333	165	9	supra	supra	PROPN
ftr-333	165	10	note	note	NOUN
ftr-333	165	11	30	30	NUM
ftr-333	165	12	,	,	PUNCT
ftr-333	165	13	at	at	ADP
ftr-333	165	14	97	97	NUM
ftr-333	165	15	n.39	n.39	NOUN
ftr-333	165	16	(	(	PUNCT
ftr-333	165	17	stating	state	VERB
ftr-333	165	18	that	that	SCONJ
ftr-333	165	19	prior	prior	ADV
ftr-333	165	20	to	to	ADP
ftr-333	165	21	the	the	DET
ftr-333	165	22	modern	modern	ADJ
ftr-333	165	23	income	income	NOUN
ftr-333	165	24	tax	tax	NOUN
ftr-333	165	25	law	law	NOUN
ftr-333	165	26	,	,	PUNCT
ftr-333	165	27	there	there	PRON
ftr-333	165	28	was	be	VERB
ftr-333	165	29	a	a	DET
ftr-333	165	30	charitable	charitable	ADJ
ftr-333	165	31	deduction	deduction	NOUN
ftr-333	165	32	allowed	allow	VERB
ftr-333	165	33	for	for	ADP
ftr-333	165	34	corporations	corporation	NOUN
ftr-333	165	35	under	under	ADP
ftr-333	165	36	the	the	DET
ftr-333	165	37	pre-1913	pre-1913	NOUN
ftr-333	165	38	corporate	corporate	ADJ
ftr-333	165	39	income	income	NOUN
ftr-333	165	40	tax	tax	NOUN
ftr-333	165	41	)	)	PUNCT
ftr-333	165	42	.	.	PUNCT
ftr-333	166	1	33	33	NUM
ftr-333	166	2	.	.	NOUN
ftr-333	167	1	65	65	NUM
ftr-333	167	2	cong	cong	NOUN
ftr-333	167	3	.	.	PUNCT
ftr-333	168	1	rec	rec	PROPN
ftr-333	168	2	.	.	PUNCT
ftr-333	168	3	6728	6728	NUM
ftr-333	168	4	(	(	PUNCT
ftr-333	168	5	1917	1917	NUM
ftr-333	168	6	)	)	PUNCT
ftr-333	168	7	.	.	PUNCT
ftr-333	169	1	(	(	PUNCT
ftr-333	169	2	remarks	remark	NOUN
ftr-333	169	3	of	of	ADP
ftr-333	169	4	senator	senator	PROPN
ftr-333	169	5	hollis	hollis	PROPN
ftr-333	169	6	)	)	PUNCT
ftr-333	169	7	.	.	PUNCT
ftr-333	170	1	senator	senator	PROPN
ftr-333	170	2	hollis	hollis	PROPN
ftr-333	170	3	commented	comment	VERB
ftr-333	170	4	that	that	SCONJ
ftr-333	170	5	:	:	PUNCT
ftr-333	170	6	usually	usually	ADV
ftr-333	170	7	people	people	NOUN
ftr-333	170	8	contribute	contribute	VERB
ftr-333	170	9	to	to	ADP
ftr-333	170	10	charities	charity	NOUN
ftr-333	170	11	and	and	CCONJ
ftr-333	170	12	educational	educational	ADJ
ftr-333	170	13	objects	object	NOUN
ftr-333	170	14	out	out	ADP
ftr-333	170	15	of	of	ADP
ftr-333	170	16	their	their	PRON
ftr-333	170	17	surplus	surplus	NOUN
ftr-333	170	18	.	.	PUNCT
ftr-333	171	1	after	after	SCONJ
ftr-333	171	2	they	they	PRON
ftr-333	171	3	have	have	AUX
ftr-333	171	4	done	do	VERB
ftr-333	171	5	everything	everything	PRON
ftr-333	171	6	else	else	ADV
ftr-333	171	7	they	they	PRON
ftr-333	171	8	want	want	VERB
ftr-333	171	9	to	to	PART
ftr-333	171	10	do	do	VERB
ftr-333	171	11	,	,	PUNCT
ftr-333	171	12	after	after	SCONJ
ftr-333	171	13	they	they	PRON
ftr-333	171	14	have	have	AUX
ftr-333	171	15	educated	educate	VERB
ftr-333	171	16	their	their	PRON
ftr-333	171	17	children	child	NOUN
ftr-333	171	18	and	and	CCONJ
ftr-333	171	19	traveled	travel	VERB
ftr-333	171	20	and	and	CCONJ
ftr-333	171	21	spent	spend	VERB
ftr-333	171	22	their	their	PRON
ftr-333	171	23	money	money	NOUN
ftr-333	171	24	on	on	ADP
ftr-333	171	25	everything	everything	PRON
ftr-333	171	26	they	they	PRON
ftr-333	171	27	really	really	ADV
ftr-333	171	28	want	want	VERB
ftr-333	171	29	or	or	CCONJ
ftr-333	171	30	think	think	VERB
ftr-333	171	31	they	they	PRON
ftr-333	171	32	want	want	VERB
ftr-333	171	33	,	,	PUNCT
ftr-333	171	34	then	then	ADV
ftr-333	171	35	,	,	PUNCT
ftr-333	171	36	if	if	SCONJ
ftr-333	171	37	they	they	PRON
ftr-333	171	38	have	have	VERB
ftr-333	171	39	something	something	PRON
ftr-333	171	40	left	leave	VERB
ftr-333	171	41	over	over	ADP
ftr-333	171	42	,	,	PUNCT
ftr-333	171	43	they	they	PRON
ftr-333	171	44	will	will	AUX
ftr-333	171	45	contribute	contribute	VERB
ftr-333	171	46	it	it	PRON
ftr-333	171	47	to	to	ADP
ftr-333	171	48	a	a	DET
ftr-333	171	49	college	college	NOUN
ftr-333	171	50	or	or	CCONJ
ftr-333	171	51	to	to	ADP
ftr-333	171	52	the	the	DET
ftr-333	171	53	red	red	PROPN
ftr-333	171	54	cross	cross	PROPN
ftr-333	171	55	or	or	CCONJ
ftr-333	171	56	for	for	ADP
ftr-333	171	57	some	some	DET
ftr-333	171	58	scientific	scientific	ADJ
ftr-333	171	59	purposes	purpose	NOUN
ftr-333	171	60	.	.	PUNCT
ftr-333	172	1	now	now	ADV
ftr-333	172	2	,	,	PUNCT
ftr-333	172	3	when	when	SCONJ
ftr-333	172	4	war	war	NOUN
ftr-333	172	5	comes	come	VERB
ftr-333	172	6	and	and	CCONJ
ftr-333	172	7	we	we	PRON
ftr-333	172	8	impose	impose	VERB
ftr-333	172	9	these	these	DET
ftr-333	172	10	very	very	ADV
ftr-333	172	11	heavy	heavy	ADJ
ftr-333	172	12	taxes	taxis	NOUN
ftr-333	172	13	on	on	ADP
ftr-333	172	14	incomes	income	NOUN
ftr-333	172	15	that	that	PRON
ftr-333	172	16	will	will	AUX
ftr-333	172	17	be	be	AUX
ftr-333	172	18	the	the	DET
ftr-333	172	19	first	first	ADJ
ftr-333	172	20	place	place	NOUN
ftr-333	172	21	where	where	SCONJ
ftr-333	172	22	the	the	DET
ftr-333	172	23	wealthy	wealthy	ADJ
ftr-333	172	24	men	man	NOUN
ftr-333	172	25	will	will	AUX
ftr-333	172	26	be	be	AUX
ftr-333	172	27	tempted	tempt	VERB
ftr-333	172	28	to	to	PART
ftr-333	172	29	economize	economize	VERB
ftr-333	172	30	,	,	PUNCT
ftr-333	172	31	namely	namely	ADV
ftr-333	172	32	,	,	PUNCT
ftr-333	172	33	in	in	ADP
ftr-333	172	34	donations	donation	NOUN
ftr-333	172	35	to	to	ADP
ftr-333	172	36	charity	charity	NOUN
ftr-333	172	37	.	.	PUNCT
ftr-333	173	1	they	they	PRON
ftr-333	173	2	will	will	AUX
ftr-333	173	3	say	say	VERB
ftr-333	173	4	,	,	PUNCT
ftr-333	173	5	“	"	PUNCT
ftr-333	173	6	charity	charity	NOUN
ftr-333	173	7	begins	begin	VERB
ftr-333	173	8	at	at	ADP
ftr-333	173	9	home	home	NOUN
ftr-333	173	10	.	.	PUNCT
ftr-333	173	11	”	"	PUNCT
ftr-333	174	1	i	i	PRON
ftr-333	174	2	d.	d.	PROPN
ftr-333	174	3	34	34	NUM
ftr-333	174	4	.	.	PUNCT
ftr-333	175	1	h.r	h.r	PROPN
ftr-333	175	2	.	.	PROPN
ftr-333	175	3	rep	rep	PROPN
ftr-333	175	4	.	.	PROPN
ftr-333	175	5	no	no	INTJ
ftr-333	175	6	.	.	NOUN
ftr-333	176	1	75	75	NUM
ftr-333	176	2	-	-	SYM
ftr-333	176	3	1860	1860	NUM
ftr-333	176	4	,	,	PUNCT
ftr-333	176	5	at	at	ADP
ftr-333	176	6	19	19	NUM
ftr-333	176	7	(	(	PUNCT
ftr-333	176	8	1938	1938	NUM
ftr-333	176	9	)	)	PUNCT
ftr-333	176	10	,	,	PUNCT
ftr-333	176	11	reprinted	reprint	VERB
ftr-333	176	12	in	in	ADP
ftr-333	176	13	1939	1939	NUM
ftr-333	176	14	-	-	SYM
ftr-333	176	15	1	1	NUM
ftr-333	176	16	c.b	c.b	PROPN
ftr-333	176	17	.	.	PROPN
ftr-333	176	18	728	728	NUM
ftr-333	176	19	,	,	PUNCT
ftr-333	176	20	742	742	NUM
ftr-333	176	21	.	.	PUNCT
ftr-333	177	1	see	see	VERB
ftr-333	177	2	also	also	ADV
ftr-333	177	3	mcmahon	mcmahon	PROPN
ftr-333	177	4	&	&	CCONJ
ftr-333	177	5	zelenak	zelenak	PROPN
ftr-333	177	6	,	,	PUNCT
ftr-333	177	7	income	income	NOUN
ftr-333	177	8	tax	tax	NOUN
ftr-333	177	9	,	,	PUNCT
ftr-333	177	10	supra	supra	PROPN
ftr-333	177	11	note	note	NOUN
ftr-333	177	12	32	32	NUM
ftr-333	177	13	quoting	quote	VERB
ftr-333	177	14	regan	regan	NOUN
ftr-333	177	15	v.	v.	ADP
ftr-333	177	16	tax’n	tax’n	NOUN
ftr-333	177	17	with	with	ADP
ftr-333	177	18	representation	representation	NOUN
ftr-333	177	19	of	of	ADP
ftr-333	177	20	wash	wash	NOUN
ftr-333	177	21	.	.	PUNCT
ftr-333	177	22	,	,	PUNCT
ftr-333	177	23	461	461	NUM
ftr-333	177	24	u.s	u.s	PROPN
ftr-333	177	25	.	.	PROPN
ftr-333	177	26	540	540	NUM
ftr-333	177	27	,	,	PUNCT
ftr-333	177	28	544	544	NUM
ftr-333	177	29	(	(	PUNCT
ftr-333	177	30	1983	1983	NUM
ftr-333	177	31	)	)	PUNCT
ftr-333	177	32	)	)	PUNCT
ftr-333	178	1	(	(	PUNCT
ftr-333	178	2	“	"	PUNCT
ftr-333	178	3	more	more	ADV
ftr-333	178	4	recently	recently	ADV
ftr-333	178	5	,	,	PUNCT
ftr-333	178	6	the	the	DET
ftr-333	178	7	supreme	supreme	PROPN
ftr-333	178	8	court	court	PROPN
ftr-333	178	9	has	have	AUX
ftr-333	178	10	remarked	remark	VERB
ftr-333	178	11	that	that	SCONJ
ftr-333	178	12	‘	'	PUNCT
ftr-333	178	13	[	[	X
ftr-333	178	14	d]eductible	d]eductible	ADJ
ftr-333	178	15	contributions	contribution	NOUN
ftr-333	178	16	are	be	AUX
ftr-333	178	17	similar	similar	ADJ
ftr-333	178	18	to	to	ADP
ftr-333	178	19	cash	cash	NOUN
ftr-333	178	20	grants	grant	NOUN
ftr-333	178	21	[	[	X
ftr-333	178	22	from	from	ADP
ftr-333	178	23	the	the	DET
ftr-333	178	24	government	government	NOUN
ftr-333	178	25	to	to	ADP
ftr-333	178	26	the	the	DET
ftr-333	178	27	charity	charity	NOUN
ftr-333	178	28	]	]	PUNCT
ftr-333	178	29	of	of	ADP
ftr-333	178	30	the	the	DET
ftr-333	178	31	amount	amount	NOUN
ftr-333	178	32	of	of	ADP
ftr-333	178	33	a	a	DET
ftr-333	178	34	portion	portion	NOUN
ftr-333	178	35	of	of	ADP
ftr-333	178	36	the	the	DET
ftr-333	178	37	individual	individual	NOUN
ftr-333	178	38	’s	’s	PART
ftr-333	178	39	contributions	contribution	NOUN
ftr-333	178	40	.	.	PUNCT
ftr-333	178	41	’	'	PUNCT
ftr-333	178	42	”	"	PUNCT
ftr-333	178	43	)	)	PUNCT
ftr-333	178	44	;	;	PUNCT
ftr-333	178	45	brinley	brinley	PROPN
ftr-333	178	46	v.	v.	PROPN
ftr-333	178	47	commissioner	commissioner	PROPN
ftr-333	178	48	,	,	PUNCT
ftr-333	178	49	782	782	NUM
ftr-333	178	50	f.2d	f.2d	NOUN
ftr-333	178	51	1326	1326	NUM
ftr-333	178	52	,	,	PUNCT
ftr-333	178	53	1336	1336	NUM
ftr-333	178	54	(	(	PUNCT
ftr-333	178	55	5th	5th	ADJ
ftr-333	178	56	cir	cir	NOUN
ftr-333	178	57	.	.	PROPN
ftr-333	178	58	1986	1986	NUM
ftr-333	178	59	)	)	PUNCT
ftr-333	178	60	(	(	PUNCT
ftr-333	178	61	hill	hill	PROPN
ftr-333	178	62	,	,	PUNCT
ftr-333	178	63	j.	j.	PROPN
ftr-333	178	64	,	,	PUNCT
ftr-333	178	65	dissenting	dissent	VERB
ftr-333	178	66	)	)	PUNCT
ftr-333	178	67	(	(	PUNCT
ftr-333	178	68	providing	provide	VERB
ftr-333	178	69	that	that	SCONJ
ftr-333	178	70	the	the	DET
ftr-333	178	71	charitable	charitable	ADJ
ftr-333	178	72	deduction	deduction	NOUN
ftr-333	178	73	is	be	AUX
ftr-333	178	74	meant	mean	VERB
ftr-333	178	75	to	to	PART
ftr-333	178	76	help	help	VERB
ftr-333	178	77	“	"	PUNCT
ftr-333	178	78	aid	aid	VERB
ftr-333	178	79	in	in	ADP
ftr-333	178	80	the	the	DET
ftr-333	178	81	accomplishment	accomplishment	NOUN
ftr-333	178	82	of	of	ADP
ftr-333	178	83	many	many	ADJ
ftr-333	178	84	social	social	ADJ
ftr-333	178	85	goals	goal	NOUN
ftr-333	178	86	which	which	PRON
ftr-333	178	87	our	our	PRON
ftr-333	178	88	federal	federal	ADJ
ftr-333	178	89	and	and	CCONJ
ftr-333	178	90	local	local	ADJ
ftr-333	178	91	governments	government	NOUN
ftr-333	178	92	otherwise	otherwise	ADV
ftr-333	178	93	can	can	AUX
ftr-333	178	94	not	not	PART
ftr-333	178	95	or	or	CCONJ
ftr-333	178	96	will	will	AUX
ftr-333	178	97	not	not	PART
ftr-333	178	98	accomplish	accomplish	VERB
ftr-333	178	99	”	"	PUNCT
ftr-333	178	100	)	)	PUNCT
ftr-333	178	101	.	.	PUNCT
ftr-333	179	1	for	for	ADP
ftr-333	179	2	arguments	argument	NOUN
ftr-333	179	3	against	against	ADP
ftr-333	179	4	the	the	DET
ftr-333	179	5	original	original	ADJ
ftr-333	179	6	purpose	purpose	NOUN
ftr-333	179	7	of	of	ADP
ftr-333	179	8	the	the	DET
ftr-333	179	9	charitable	charitable	ADJ
ftr-333	179	10	deduction	deduction	NOUN
ftr-333	179	11	see	see	VERB
ftr-333	179	12	mcmahon	mcmahon	PROPN
ftr-333	179	13	&	&	CCONJ
ftr-333	179	14	zelenak	zelenak	PROPN
ftr-333	179	15	,	,	PUNCT
ftr-333	179	16	income	income	NOUN
ftr-333	179	17	tax	tax	NOUN
ftr-333	179	18	,	,	PUNCT
ftr-333	179	19	supra	supra	PROPN
ftr-333	179	20	note	note	NOUN
ftr-333	179	21	32	32	NUM
ftr-333	179	22	.	.	PUNCT
ftr-333	180	1	mcmahon	mcmahon	PROPN
ftr-333	180	2	and	and	CCONJ
ftr-333	180	3	zelenak	zelenak	PROPN
ftr-333	180	4	propose	propose	VERB
ftr-333	180	5	a	a	DET
ftr-333	180	6	better	well	ADJ
ftr-333	180	7	rationale	rationale	NOUN
ftr-333	180	8	for	for	ADP
ftr-333	180	9	the	the	DET
ftr-333	180	10	charitable	charitable	ADJ
ftr-333	180	11	deduction	deduction	NOUN
ftr-333	180	12	stating	state	VERB
ftr-333	180	13	that	that	SCONJ
ftr-333	180	14	:	:	PUNCT
ftr-333	180	15	462	462	NUM
ftr-333	180	16	florida	florida	PROPN
ftr-333	180	17	tax	tax	NOUN
ftr-333	180	18	review	review	NOUN
ftr-333	180	19	[	[	X
ftr-333	180	20	vol	vol	NOUN
ftr-333	180	21	.	.	PUNCT
ftr-333	180	22	12:6	12:6	NUM
ftr-333	180	23	thus	thus	ADV
ftr-333	180	24	,	,	PUNCT
ftr-333	180	25	through	through	ADP
ftr-333	180	26	the	the	DET
ftr-333	180	27	enactment	enactment	NOUN
ftr-333	180	28	of	of	ADP
ftr-333	180	29	the	the	DET
ftr-333	180	30	charitable	charitable	ADJ
ftr-333	180	31	deduction	deduction	NOUN
ftr-333	180	32	,	,	PUNCT
ftr-333	180	33	which	which	PRON
ftr-333	180	34	is	be	AUX
ftr-333	180	35	codified	codify	VERB
ftr-333	180	36	in	in	ADP
ftr-333	180	37	code	code	NOUN
ftr-333	180	38	section	section	NOUN
ftr-333	180	39	170,35	170,35	NUM
ftr-333	180	40	congress	congress	PROPN
ftr-333	180	41	sought	seek	VERB
ftr-333	180	42	to	to	PART
ftr-333	180	43	encourage	encourage	VERB
ftr-333	180	44	taxpayers	taxpayer	NOUN
ftr-333	180	45	to	to	PART
ftr-333	180	46	provide	provide	VERB
ftr-333	180	47	private	private	ADJ
ftr-333	180	48	support	support	NOUN
ftr-333	180	49	for	for	ADP
ftr-333	180	50	a	a	DET
ftr-333	180	51	wide	wide	ADJ
ftr-333	180	52	range	range	NOUN
ftr-333	180	53	of	of	ADP
ftr-333	180	54	activities	activity	NOUN
ftr-333	180	55	and	and	CCONJ
ftr-333	180	56	organizations	organization	NOUN
ftr-333	180	57	that	that	PRON
ftr-333	180	58	aid	aid	VERB
ftr-333	180	59	in	in	ADP
ftr-333	180	60	the	the	DET
ftr-333	180	61	accomplishment	accomplishment	NOUN
ftr-333	180	62	of	of	ADP
ftr-333	180	63	social	social	ADJ
ftr-333	180	64	objectives	objective	NOUN
ftr-333	180	65	that	that	PRON
ftr-333	180	66	otherwise	otherwise	ADV
ftr-333	180	67	would	would	AUX
ftr-333	180	68	not	not	PART
ftr-333	180	69	or	or	CCONJ
ftr-333	180	70	could	could	AUX
ftr-333	180	71	not	not	PART
ftr-333	180	72	be	be	AUX
ftr-333	180	73	sustained	sustain	VERB
ftr-333	180	74	by	by	ADP
ftr-333	180	75	the	the	DET
ftr-333	180	76	federal	federal	ADJ
ftr-333	180	77	and	and	CCONJ
ftr-333	180	78	local	local	ADJ
ftr-333	180	79	governments	government	NOUN
ftr-333	180	80	.	.	PUNCT
ftr-333	181	1	essentially	essentially	ADV
ftr-333	181	2	,	,	PUNCT
ftr-333	181	3	this	this	PRON
ftr-333	181	4	allows	allow	VERB
ftr-333	181	5	the	the	DET
ftr-333	181	6	american	american	ADJ
ftr-333	181	7	people	people	NOUN
ftr-333	181	8	to	to	PART
ftr-333	181	9	decide	decide	VERB
ftr-333	181	10	which	which	DET
ftr-333	181	11	charity	charity	NOUN
ftr-333	181	12	to	to	PART
ftr-333	181	13	support	support	VERB
ftr-333	181	14	,	,	PUNCT
ftr-333	181	15	whether	whether	SCONJ
ftr-333	181	16	public	public	ADJ
ftr-333	181	17	or	or	CCONJ
ftr-333	181	18	private	private	ADJ
ftr-333	181	19	,	,	PUNCT
ftr-333	181	20	while	while	SCONJ
ftr-333	181	21	allowing	allow	VERB
ftr-333	181	22	the	the	DET
ftr-333	181	23	federal	federal	ADJ
ftr-333	181	24	government	government	NOUN
ftr-333	181	25	to	to	PART
ftr-333	181	26	subsidize	subsidize	VERB
ftr-333	181	27	a	a	DET
ftr-333	181	28	portion	portion	NOUN
ftr-333	181	29	of	of	ADP
ftr-333	181	30	such	such	ADJ
ftr-333	181	31	charitable	charitable	ADJ
ftr-333	181	32	enterprise	enterprise	NOUN
ftr-333	181	33	.	.	PUNCT
ftr-333	182	1	b.	b.	PROPN
ftr-333	183	1	the	the	DET
ftr-333	183	2	mechanics	mechanic	NOUN
ftr-333	183	3	of	of	ADP
ftr-333	183	4	the	the	DET
ftr-333	183	5	charitable	charitable	ADJ
ftr-333	183	6	deduction	deduction	NOUN
ftr-333	183	7	over	over	ADP
ftr-333	183	8	the	the	DET
ftr-333	183	9	years	year	NOUN
ftr-333	183	10	,	,	PUNCT
ftr-333	183	11	the	the	DET
ftr-333	183	12	charitable	charitable	ADJ
ftr-333	183	13	deduction	deduction	NOUN
ftr-333	183	14	has	have	AUX
ftr-333	183	15	been	be	AUX
ftr-333	183	16	subject	subject	ADJ
ftr-333	183	17	to	to	ADP
ftr-333	183	18	endless	endless	ADJ
ftr-333	183	19	scrutiny	scrutiny	NOUN
ftr-333	183	20	,	,	PUNCT
ftr-333	183	21	given	give	VERB
ftr-333	183	22	its	its	PRON
ftr-333	183	23	frequent	frequent	ADJ
ftr-333	183	24	use	use	NOUN
ftr-333	183	25	as	as	ADP
ftr-333	183	26	a	a	DET
ftr-333	183	27	vehicle	vehicle	NOUN
ftr-333	183	28	for	for	ADP
ftr-333	183	29	tax	tax	NOUN
ftr-333	183	30	abuse.36	abuse.36	NOUN
ftr-333	183	31	consequently	consequently	ADV
ftr-333	183	32	,	,	PUNCT
ftr-333	183	33	the	the	DET
ftr-333	183	34	charitable	charitable	ADJ
ftr-333	183	35	deduction	deduction	NOUN
ftr-333	183	36	,	,	PUNCT
ftr-333	183	37	which	which	PRON
ftr-333	183	38	originally	originally	ADV
ftr-333	183	39	started	start	VERB
ftr-333	183	40	out	out	ADP
ftr-333	183	41	as	as	SCONJ
ftr-333	183	42	two	two	NUM
ftr-333	183	43	sentences	sentence	NOUN
ftr-333	183	44	in	in	ADP
ftr-333	183	45	1917,37	1917,37	PROPN
ftr-333	183	46	has	have	AUX
ftr-333	183	47	morphed	morph	VERB
ftr-333	183	48	into	into	ADP
ftr-333	183	49	a	a	DET
ftr-333	183	50	maze	maze	NOUN
ftr-333	183	51	of	of	ADP
ftr-333	183	52	complexity	complexity	NOUN
ftr-333	183	53	.	.	PUNCT
ftr-333	184	1	this	this	DET
ftr-333	184	2	congressional	congressional	ADJ
ftr-333	184	3	incentive	incentive	NOUN
ftr-333	184	4	to	to	PART
ftr-333	184	5	donate	donate	VERB
ftr-333	184	6	a	a	DET
ftr-333	184	7	portion	portion	NOUN
ftr-333	184	8	of	of	ADP
ftr-333	184	9	one	one	NUM
ftr-333	184	10	’s	’s	PART
ftr-333	184	11	income	income	NOUN
ftr-333	184	12	to	to	ADP
ftr-333	184	13	charity	charity	NOUN
ftr-333	184	14	is	be	AUX
ftr-333	184	15	subject	subject	ADJ
ftr-333	184	16	to	to	ADP
ftr-333	184	17	significant	significant	ADJ
ftr-333	184	18	exceptions	exception	NOUN
ftr-333	184	19	and	and	CCONJ
ftr-333	184	20	limitations	limitation	NOUN
ftr-333	184	21	,	,	PUNCT
ftr-333	184	22	some	some	PRON
ftr-333	184	23	of	of	ADP
ftr-333	184	24	which	which	PRON
ftr-333	184	25	are	be	AUX
ftr-333	184	26	statutorily	statutorily	ADV
ftr-333	184	27	proscribed	proscribe	VERB
ftr-333	184	28	while	while	SCONJ
ftr-333	184	29	others	other	NOUN
ftr-333	184	30	are	be	AUX
ftr-333	184	31	judicially	judicially	ADV
ftr-333	184	32	and	and	CCONJ
ftr-333	184	33	administratively	administratively	ADV
ftr-333	184	34	created.38	created.38	NOUN
ftr-333	184	35	for	for	ADP
ftr-333	184	36	purposes	purpose	NOUN
ftr-333	184	37	of	of	ADP
ftr-333	184	38	this	this	DET
ftr-333	184	39	article	article	NOUN
ftr-333	184	40	,	,	PUNCT
ftr-333	184	41	however	however	ADV
ftr-333	184	42	,	,	PUNCT
ftr-333	184	43	the	the	DET
ftr-333	184	44	key	key	ADJ
ftr-333	184	45	language	language	NOUN
ftr-333	184	46	is	be	AUX
ftr-333	184	47	still	still	ADV
ftr-333	184	48	the	the	DET
ftr-333	184	49	same	same	ADJ
ftr-333	184	50	—	—	PUNCT
ftr-333	184	51	a	a	DET
ftr-333	184	52	taxpayer	taxpayer	NOUN
ftr-333	184	53	is	be	AUX
ftr-333	184	54	allowed	allow	VERB
ftr-333	184	55	the	the	DET
ftr-333	184	56	charitable	charitable	ADJ
ftr-333	184	57	deduction	deduction	NOUN
ftr-333	184	58	for	for	ADP
ftr-333	184	59	a	a	DET
ftr-333	184	60	“	"	PUNCT
ftr-333	184	61	contribution	contribution	NOUN
ftr-333	184	62	or	or	CCONJ
ftr-333	184	63	gift	gift	NOUN
ftr-333	184	64	to	to	ADP
ftr-333	184	65	or	or	CCONJ
ftr-333	184	66	for	for	ADP
ftr-333	184	67	the	the	DET
ftr-333	184	68	use	use	NOUN
ftr-333	184	69	of	of	ADP
ftr-333	184	70	”	"	PUNCT
ftr-333	184	71	a	a	DET
ftr-333	184	72	qualified	qualified	ADJ
ftr-333	184	73	organization.39	organization.39	NOUN
ftr-333	184	74	if	if	SCONJ
ftr-333	184	75	money	money	NOUN
ftr-333	184	76	one	one	PRON
ftr-333	184	77	gives	give	VERB
ftr-333	184	78	to	to	ADP
ftr-333	184	79	charity	charity	NOUN
ftr-333	184	80	is	be	AUX
ftr-333	184	81	the	the	DET
ftr-333	184	82	equivalent	equivalent	NOUN
ftr-333	184	83	of	of	ADP
ftr-333	184	84	money	money	NOUN
ftr-333	184	85	one	one	NUM
ftr-333	184	86	never	never	ADV
ftr-333	184	87	had	have	VERB
ftr-333	184	88	,	,	PUNCT
ftr-333	184	89	in	in	ADP
ftr-333	184	90	terms	term	NOUN
ftr-333	184	91	of	of	ADP
ftr-333	184	92	its	its	PRON
ftr-333	184	93	effect	effect	NOUN
ftr-333	184	94	on	on	ADP
ftr-333	184	95	one	one	NUM
ftr-333	184	96	’s	’s	PART
ftr-333	184	97	ability	ability	NOUN
ftr-333	184	98	to	to	PART
ftr-333	184	99	pay	pay	VERB
ftr-333	184	100	tax	tax	NOUN
ftr-333	184	101	,	,	PUNCT
ftr-333	184	102	then	then	ADV
ftr-333	184	103	allowing	allow	VERB
ftr-333	184	104	a	a	DET
ftr-333	184	105	deduction	deduction	NOUN
ftr-333	184	106	for	for	ADP
ftr-333	184	107	charitable	charitable	ADJ
ftr-333	184	108	contributions	contribution	NOUN
ftr-333	184	109	makes	make	VERB
ftr-333	184	110	perfect	perfect	ADJ
ftr-333	184	111	sense	sense	NOUN
ftr-333	184	112	.	.	PUNCT
ftr-333	185	1	the	the	DET
ftr-333	185	2	premise	premise	NOUN
ftr-333	185	3	of	of	ADP
ftr-333	185	4	this	this	DET
ftr-333	185	5	argument	argument	NOUN
ftr-333	185	6	is	be	AUX
ftr-333	185	7	debatable	debatable	ADJ
ftr-333	185	8	,	,	PUNCT
ftr-333	185	9	both	both	PRON
ftr-333	185	10	because	because	SCONJ
ftr-333	185	11	the	the	DET
ftr-333	185	12	taxpayer	taxpayer	NOUN
ftr-333	185	13	had	have	VERB
ftr-333	185	14	the	the	DET
ftr-333	185	15	choice	choice	NOUN
ftr-333	185	16	whether	whether	SCONJ
ftr-333	185	17	or	or	CCONJ
ftr-333	185	18	not	not	PART
ftr-333	185	19	to	to	PART
ftr-333	185	20	give	give	VERB
ftr-333	185	21	money	money	NOUN
ftr-333	185	22	to	to	ADP
ftr-333	185	23	charity	charity	NOUN
ftr-333	185	24	,	,	PUNCT
ftr-333	185	25	and	and	CCONJ
ftr-333	185	26	because	because	SCONJ
ftr-333	185	27	the	the	DET
ftr-333	185	28	taxpayer	taxpayer	NOUN
ftr-333	185	29	may	may	AUX
ftr-333	185	30	bask	bask	VERB
ftr-333	185	31	in	in	ADP
ftr-333	185	32	the	the	DET
ftr-333	185	33	warm	warm	ADJ
ftr-333	185	34	glow	glow	NOUN
ftr-333	185	35	of	of	ADP
ftr-333	185	36	having	having	AUX
ftr-333	185	37	made	make	VERB
ftr-333	185	38	a	a	DET
ftr-333	185	39	contribution	contribution	NOUN
ftr-333	185	40	.	.	PUNCT
ftr-333	186	1	if	if	SCONJ
ftr-333	186	2	the	the	DET
ftr-333	186	3	premise	premise	NOUN
ftr-333	186	4	is	be	AUX
ftr-333	186	5	accepted	accept	VERB
ftr-333	186	6	,	,	PUNCT
ftr-333	186	7	however	however	ADV
ftr-333	186	8	,	,	PUNCT
ftr-333	186	9	§	§	PROPN
ftr-333	186	10	170	170	NUM
ftr-333	186	11	logically	logically	ADV
ftr-333	186	12	follows	follow	VERB
ftr-333	186	13	.	.	PUNCT
ftr-333	187	1	i	i	PRON
ftr-333	187	2	d.	d.	PROPN
ftr-333	187	3	35	35	NUM
ftr-333	187	4	.	.	PUNCT
ftr-333	188	1	unless	unless	SCONJ
ftr-333	188	2	,	,	PUNCT
ftr-333	188	3	otherwise	otherwise	ADV
ftr-333	188	4	indicated	indicate	VERB
ftr-333	188	5	,	,	PUNCT
ftr-333	188	6	all	all	DET
ftr-333	188	7	references	reference	NOUN
ftr-333	188	8	to	to	ADP
ftr-333	188	9	the	the	DET
ftr-333	188	10	internal	internal	ADJ
ftr-333	188	11	revenue	revenue	NOUN
ftr-333	188	12	code	code	NOUN
ftr-333	188	13	in	in	ADP
ftr-333	188	14	this	this	DET
ftr-333	188	15	article	article	NOUN
ftr-333	188	16	are	be	AUX
ftr-333	188	17	to	to	ADP
ftr-333	188	18	the	the	DET
ftr-333	188	19	internal	internal	ADJ
ftr-333	188	20	revenue	revenue	NOUN
ftr-333	188	21	code	code	NOUN
ftr-333	188	22	of	of	ADP
ftr-333	188	23	1986	1986	NUM
ftr-333	188	24	,	,	PUNCT
ftr-333	188	25	as	as	SCONJ
ftr-333	188	26	amended	amend	VERB
ftr-333	188	27	.	.	PUNCT
ftr-333	189	1	36	36	NUM
ftr-333	189	2	.	.	PUNCT
ftr-333	190	1	pension	pension	NOUN
ftr-333	190	2	protection	protection	PROPN
ftr-333	190	3	act	act	NOUN
ftr-333	190	4	of	of	ADP
ftr-333	190	5	2006	2006	NUM
ftr-333	190	6	,	,	PUNCT
ftr-333	190	7	pub	pub	NOUN
ftr-333	190	8	.	.	PUNCT
ftr-333	191	1	l.	l.	PROPN
ftr-333	191	2	no	no	INTJ
ftr-333	191	3	.	.	PROPN
ftr-333	192	1	109	109	NUM
ftr-333	192	2	-	-	SYM
ftr-333	192	3	280	280	NUM
ftr-333	192	4	,	,	PUNCT
ftr-333	192	5	120	120	NUM
ftr-333	192	6	stat	stat	NOUN
ftr-333	192	7	.	.	PUNCT
ftr-333	193	1	780	780	NUM
ftr-333	194	1	[	[	SYM
ftr-333	194	2	hereinafter	hereinafter	NOUN
ftr-333	194	3	pension	pension	NOUN
ftr-333	194	4	protection	protection	PROPN
ftr-333	194	5	act	act	NOUN
ftr-333	194	6	of	of	ADP
ftr-333	194	7	2006	2006	NUM
ftr-333	194	8	]	]	PUNCT
ftr-333	194	9	.	.	PUNCT
ftr-333	195	1	37	37	NUM
ftr-333	195	2	.	.	PUNCT
ftr-333	196	1	see	see	VERB
ftr-333	196	2	supra	supra	PROPN
ftr-333	196	3	note	note	PROPN
ftr-333	196	4	32	32	NUM
ftr-333	196	5	(	(	PUNCT
ftr-333	196	6	providing	provide	VERB
ftr-333	196	7	the	the	DET
ftr-333	196	8	original	original	ADJ
ftr-333	196	9	charitable	charitable	ADJ
ftr-333	196	10	deduction	deduction	NOUN
ftr-333	196	11	language	language	NOUN
ftr-333	196	12	)	)	PUNCT
ftr-333	196	13	.	.	PUNCT
ftr-333	197	1	38	38	NUM
ftr-333	197	2	.	.	PUNCT
ftr-333	198	1	for	for	ADP
ftr-333	198	2	an	an	DET
ftr-333	198	3	in	in	ADP
ftr-333	198	4	-	-	PUNCT
ftr-333	198	5	depth	depth	NOUN
ftr-333	198	6	discussion	discussion	NOUN
ftr-333	198	7	of	of	ADP
ftr-333	198	8	i.r.c	i.r.c	NOUN
ftr-333	198	9	.	.	PUNCT
ftr-333	199	1	§	§	PROPN
ftr-333	199	2	170	170	NUM
ftr-333	199	3	see	see	VERB
ftr-333	199	4	generally	generally	ADV
ftr-333	199	5	bittker	bittker	VERB
ftr-333	199	6	&	&	CCONJ
ftr-333	199	7	lokken	lokken	PROPN
ftr-333	199	8	,	,	PUNCT
ftr-333	199	9	federal	federal	ADJ
ftr-333	199	10	taxation	taxation	NOUN
ftr-333	199	11	,	,	PUNCT
ftr-333	199	12	supra	supra	PROPN
ftr-333	199	13	note	note	PROPN
ftr-333	199	14	32	32	NUM
ftr-333	199	15	,	,	PUNCT
ftr-333	199	16	¶	¶	NOUN
ftr-333	199	17	35.1	35.1	NUM
ftr-333	199	18	;	;	PUNCT
ftr-333	199	19	mcmahon	mcmahon	PROPN
ftr-333	199	20	&	&	CCONJ
ftr-333	199	21	zelenak	zelenak	PROPN
ftr-333	199	22	,	,	PUNCT
ftr-333	199	23	income	income	NOUN
ftr-333	199	24	tax	tax	NOUN
ftr-333	199	25	,	,	PUNCT
ftr-333	199	26	supra	supra	PROPN
ftr-333	199	27	note	note	NOUN
ftr-333	199	28	32	32	NUM
ftr-333	199	29	,	,	PUNCT
ftr-333	199	30	¶	¶	NOUN
ftr-333	199	31	25.01	25.01	NUM
ftr-333	199	32	.	.	PUNCT
ftr-333	199	33	39	39	NUM
ftr-333	199	34	.	.	PUNCT
ftr-333	200	1	see	see	VERB
ftr-333	200	2	i.r.c	i.r.c	NOUN
ftr-333	200	3	.	.	PUNCT
ftr-333	201	1	§	§	PROPN
ftr-333	201	2	170(a	170(a	PROPN
ftr-333	201	3	)	)	PUNCT
ftr-333	201	4	(	(	PUNCT
ftr-333	201	5	“	"	PUNCT
ftr-333	201	6	there	there	PRON
ftr-333	201	7	shall	shall	AUX
ftr-333	201	8	be	be	AUX
ftr-333	201	9	allowed	allow	VERB
ftr-333	201	10	as	as	ADP
ftr-333	201	11	a	a	DET
ftr-333	201	12	deduction	deduction	NOUN
ftr-333	201	13	any	any	DET
ftr-333	201	14	charitable	charitable	ADJ
ftr-333	201	15	contribution	contribution	NOUN
ftr-333	201	16	(	(	PUNCT
ftr-333	201	17	as	as	SCONJ
ftr-333	201	18	defined	define	VERB
ftr-333	201	19	in	in	ADP
ftr-333	201	20	subsection	subsection	NOUN
ftr-333	201	21	(	(	PUNCT
ftr-333	201	22	c	c	NOUN
ftr-333	201	23	)	)	PUNCT
ftr-333	201	24	)	)	PUNCT
ftr-333	201	25	payment	payment	NOUN
ftr-333	201	26	of	of	ADP
ftr-333	201	27	which	which	PRON
ftr-333	201	28	is	be	AUX
ftr-333	201	29	made	make	VERB
ftr-333	201	30	within	within	ADP
ftr-333	201	31	the	the	DET
ftr-333	201	32	taxable	taxable	ADJ
ftr-333	201	33	year	year	NOUN
ftr-333	201	34	.	.	PUNCT
ftr-333	201	35	”	"	PUNCT
ftr-333	201	36	)	)	PUNCT
ftr-333	201	37	;	;	PUNCT
ftr-333	201	38	i.r.c	i.r.c	NOUN
ftr-333	201	39	.	.	PUNCT
ftr-333	202	1	§	§	PROPN
ftr-333	202	2	170(c	170(c	PROPN
ftr-333	202	3	)	)	PUNCT
ftr-333	202	4	(	(	PUNCT
ftr-333	202	5	“	"	PUNCT
ftr-333	202	6	for	for	ADP
ftr-333	202	7	purposes	purpose	NOUN
ftr-333	202	8	of	of	ADP
ftr-333	202	9	this	this	DET
ftr-333	202	10	section	section	NOUN
ftr-333	202	11	,	,	PUNCT
ftr-333	202	12	the	the	DET
ftr-333	202	13	term	term	NOUN
ftr-333	202	14	‘	'	PUNCT
ftr-333	202	15	charitable	charitable	ADJ
ftr-333	202	16	contribution	contribution	NOUN
ftr-333	202	17	’	'	PUNCT
ftr-333	202	18	means	mean	VERB
ftr-333	202	19	a	a	DET
ftr-333	202	20	contribution	contribution	NOUN
ftr-333	202	21	or	or	CCONJ
ftr-333	202	22	gift	gift	NOUN
ftr-333	202	23	to	to	ADP
ftr-333	202	24	or	or	CCONJ
ftr-333	202	25	for	for	ADP
ftr-333	202	26	the	the	DET
ftr-333	202	27	use	use	NOUN
ftr-333	202	28	of	of	ADP
ftr-333	202	29	…	…	PUNCT
ftr-333	202	30	.	.	PUNCT
ftr-333	202	31	”	"	PUNCT
ftr-333	202	32	)	)	PUNCT
ftr-333	202	33	.	.	PUNCT
ftr-333	203	1	2012	2012	NUM
ftr-333	203	2	]	]	PUNCT
ftr-333	203	3	relighting	relighte	VERB
ftr-333	203	4	the	the	DET
ftr-333	203	5	charitable	charitable	ADJ
ftr-333	203	6	deductions	deduction	NOUN
ftr-333	203	7	463	463	NUM
ftr-333	203	8	generally	generally	ADV
ftr-333	203	9	,	,	PUNCT
ftr-333	203	10	for	for	SCONJ
ftr-333	203	11	a	a	DET
ftr-333	203	12	taxpayer	taxpayer	NOUN
ftr-333	203	13	to	to	PART
ftr-333	203	14	claim	claim	VERB
ftr-333	203	15	the	the	DET
ftr-333	203	16	charitable	charitable	ADJ
ftr-333	203	17	deduction,40	deduction,40	NOUN
ftr-333	203	18	the	the	DET
ftr-333	203	19	donation	donation	NOUN
ftr-333	203	20	must	must	AUX
ftr-333	203	21	(	(	PUNCT
ftr-333	203	22	1	1	X
ftr-333	203	23	)	)	PUNCT
ftr-333	203	24	be	be	AUX
ftr-333	203	25	made	make	VERB
ftr-333	203	26	to	to	ADP
ftr-333	203	27	or	or	CCONJ
ftr-333	203	28	for	for	ADP
ftr-333	203	29	the	the	DET
ftr-333	203	30	use	use	NOUN
ftr-333	203	31	of	of	ADP
ftr-333	203	32	a	a	DET
ftr-333	203	33	qualified	qualified	ADJ
ftr-333	203	34	recipient,41	recipient,41	NOUN
ftr-333	203	35	(	(	PUNCT
ftr-333	203	36	2	2	NUM
ftr-333	203	37	)	)	PUNCT
ftr-333	203	38	be	be	AUX
ftr-333	203	39	a	a	DET
ftr-333	203	40	“	"	PUNCT
ftr-333	203	41	contribution	contribution	NOUN
ftr-333	203	42	or	or	CCONJ
ftr-333	203	43	gift	gift	NOUN
ftr-333	203	44	”	"	PUNCT
ftr-333	203	45	rather	rather	ADV
ftr-333	203	46	than	than	ADP
ftr-333	203	47	a	a	DET
ftr-333	203	48	payment	payment	NOUN
ftr-333	203	49	for	for	ADP
ftr-333	203	50	goods	good	NOUN
ftr-333	203	51	or	or	CCONJ
ftr-333	203	52	services,42	services,42	NOUN
ftr-333	203	53	and	and	CCONJ
ftr-333	203	54	(	(	PUNCT
ftr-333	203	55	3	3	X
ftr-333	203	56	)	)	PUNCT
ftr-333	203	57	meet	meet	VERB
ftr-333	203	58	the	the	DET
ftr-333	203	59	relevant	relevant	ADJ
ftr-333	203	60	substantiation	substantiation	NOUN
ftr-333	203	61	requirements.43	requirements.43	NOUN
ftr-333	203	62	additionally	additionally	ADV
ftr-333	203	63	,	,	PUNCT
ftr-333	203	64	the	the	DET
ftr-333	203	65	taxpayer	taxpayer	NOUN
ftr-333	203	66	must	must	AUX
ftr-333	203	67	navigate	navigate	VERB
ftr-333	203	68	through	through	ADP
ftr-333	203	69	a	a	DET
ftr-333	203	70	complex	complex	ADJ
ftr-333	203	71	web	web	NOUN
ftr-333	203	72	of	of	ADP
ftr-333	203	73	rules	rule	NOUN
ftr-333	203	74	that	that	PRON
ftr-333	203	75	provide	provide	VERB
ftr-333	203	76	income	income	NOUN
ftr-333	203	77	-	-	PUNCT
ftr-333	203	78	based	base	VERB
ftr-333	203	79	percentage	percentage	NOUN
ftr-333	203	80	limitations	limitation	NOUN
ftr-333	203	81	on	on	ADP
ftr-333	203	82	the	the	DET
ftr-333	203	83	dollar	dollar	NOUN
ftr-333	203	84	amount	amount	NOUN
ftr-333	203	85	a	a	DET
ftr-333	203	86	taxpayer	taxpayer	NOUN
ftr-333	203	87	can	can	AUX
ftr-333	203	88	deduct	deduct	VERB
ftr-333	203	89	based	base	VERB
ftr-333	203	90	on	on	ADP
ftr-333	203	91	both	both	CCONJ
ftr-333	203	92	the	the	DET
ftr-333	203	93	type	type	NOUN
ftr-333	203	94	of	of	ADP
ftr-333	203	95	property	property	NOUN
ftr-333	203	96	donated	donate	VERB
ftr-333	203	97	and	and	CCONJ
ftr-333	203	98	the	the	DET
ftr-333	203	99	type	type	NOUN
ftr-333	203	100	of	of	ADP
ftr-333	203	101	qualified	qualified	ADJ
ftr-333	203	102	organization	organization	NOUN
ftr-333	203	103	receiving	receive	VERB
ftr-333	203	104	the	the	DET
ftr-333	203	105	property.44	property.44	NOUN
ftr-333	203	106	however	however	ADV
ftr-333	203	107	,	,	PUNCT
ftr-333	203	108	while	while	SCONJ
ftr-333	203	109	the	the	DET
ftr-333	203	110	charitable	charitable	ADJ
ftr-333	203	111	deduction	deduction	NOUN
ftr-333	203	112	is	be	AUX
ftr-333	203	113	a	a	DET
ftr-333	203	114	vast	vast	ADJ
ftr-333	203	115	40	40	NUM
ftr-333	203	116	.	.	PUNCT
ftr-333	203	117	i.r.c	i.r.c	NOUN
ftr-333	203	118	.	.	PUNCT
ftr-333	204	1	§	§	PROPN
ftr-333	204	2	63	63	NUM
ftr-333	204	3	(	(	PUNCT
ftr-333	204	4	providing	provide	VERB
ftr-333	204	5	that	that	SCONJ
ftr-333	204	6	the	the	DET
ftr-333	204	7	charitable	charitable	ADJ
ftr-333	204	8	deduction	deduction	NOUN
ftr-333	204	9	is	be	AUX
ftr-333	204	10	a	a	DET
ftr-333	204	11	below	below	ADP
ftr-333	204	12	-	-	PUNCT
ftr-333	204	13	the	the	DET
ftr-333	204	14	-	-	PUNCT
ftr-333	204	15	line	line	NOUN
ftr-333	204	16	itemized	itemize	VERB
ftr-333	204	17	deduction	deduction	NOUN
ftr-333	204	18	)	)	PUNCT
ftr-333	204	19	.	.	PUNCT
ftr-333	205	1	41	41	NUM
ftr-333	205	2	.	.	PUNCT
ftr-333	205	3	i.r.c	i.r.c	NOUN
ftr-333	205	4	.	.	PUNCT
ftr-333	206	1	§	§	PROPN
ftr-333	206	2	170(c)(1	170(c)(1	PROPN
ftr-333	206	3	)	)	PUNCT
ftr-333	206	4	(	(	PUNCT
ftr-333	206	5	providing	provide	VERB
ftr-333	206	6	that	that	SCONJ
ftr-333	206	7	the	the	DET
ftr-333	206	8	charitable	charitable	ADJ
ftr-333	206	9	deduction	deduction	NOUN
ftr-333	206	10	is	be	AUX
ftr-333	206	11	allowed	allow	VERB
ftr-333	206	12	for	for	ADP
ftr-333	206	13	a	a	DET
ftr-333	206	14	charitable	charitable	ADJ
ftr-333	206	15	donation	donation	NOUN
ftr-333	206	16	to	to	ADP
ftr-333	206	17	or	or	CCONJ
ftr-333	206	18	for	for	ADP
ftr-333	206	19	the	the	DET
ftr-333	206	20	use	use	NOUN
ftr-333	206	21	of	of	ADP
ftr-333	206	22	wide	wide	ADV
ftr-333	206	23	-	-	PUNCT
ftr-333	206	24	ranging	range	VERB
ftr-333	206	25	list	list	NOUN
ftr-333	206	26	of	of	ADP
ftr-333	206	27	entities	entity	NOUN
ftr-333	206	28	)	)	PUNCT
ftr-333	206	29	.	.	PUNCT
ftr-333	207	1	i.r.c	i.r.c	NOUN
ftr-333	207	2	.	.	PUNCT
ftr-333	208	1	§	§	PROPN
ftr-333	208	2	170(c)(1	170(c)(1	PROPN
ftr-333	208	3	)	)	PUNCT
ftr-333	208	4	,	,	PUNCT
ftr-333	208	5	as	as	SCONJ
ftr-333	208	6	it	it	PRON
ftr-333	208	7	pertains	pertain	VERB
ftr-333	208	8	to	to	ADP
ftr-333	208	9	this	this	DET
ftr-333	208	10	article	article	NOUN
ftr-333	208	11	,	,	PUNCT
ftr-333	208	12	states	state	VERB
ftr-333	208	13	that	that	SCONJ
ftr-333	208	14	the	the	DET
ftr-333	208	15	charitable	charitable	ADJ
ftr-333	208	16	contribution	contribution	NOUN
ftr-333	208	17	can	can	AUX
ftr-333	208	18	be	be	AUX
ftr-333	208	19	“	"	PUNCT
ftr-333	208	20	made	make	VERB
ftr-333	208	21	to	to	ADP
ftr-333	208	22	or	or	CCONJ
ftr-333	208	23	for	for	ADP
ftr-333	208	24	the	the	DET
ftr-333	208	25	use	use	NOUN
ftr-333	208	26	of	of	ADP
ftr-333	208	27	(	(	PUNCT
ftr-333	208	28	1	1	X
ftr-333	208	29	)	)	PUNCT
ftr-333	208	30	a	a	DET
ftr-333	208	31	state	state	NOUN
ftr-333	208	32	,	,	PUNCT
ftr-333	208	33	a	a	DET
ftr-333	208	34	possession	possession	NOUN
ftr-333	208	35	of	of	ADP
ftr-333	208	36	the	the	DET
ftr-333	208	37	united	united	PROPN
ftr-333	208	38	states	states	PROPN
ftr-333	208	39	,	,	PUNCT
ftr-333	208	40	or	or	CCONJ
ftr-333	208	41	any	any	DET
ftr-333	208	42	political	political	ADJ
ftr-333	208	43	subdivision	subdivision	NOUN
ftr-333	208	44	of	of	ADP
ftr-333	208	45	any	any	PRON
ftr-333	208	46	of	of	ADP
ftr-333	208	47	the	the	DET
ftr-333	208	48	foregoing	foregoing	NOUN
ftr-333	208	49	,	,	PUNCT
ftr-333	208	50	or	or	CCONJ
ftr-333	208	51	the	the	DET
ftr-333	208	52	united	united	PROPN
ftr-333	208	53	states	states	PROPN
ftr-333	208	54	or	or	CCONJ
ftr-333	208	55	the	the	DET
ftr-333	208	56	district	district	NOUN
ftr-333	208	57	of	of	ADP
ftr-333	208	58	columbia	columbia	PROPN
ftr-333	208	59	,	,	PUNCT
ftr-333	208	60	but	but	CCONJ
ftr-333	208	61	only	only	ADV
ftr-333	208	62	if	if	SCONJ
ftr-333	208	63	the	the	DET
ftr-333	208	64	contribution	contribution	NOUN
ftr-333	208	65	or	or	CCONJ
ftr-333	208	66	gift	gift	NOUN
ftr-333	208	67	is	be	AUX
ftr-333	208	68	made	make	VERB
ftr-333	208	69	for	for	ADP
ftr-333	208	70	exclusively	exclusively	ADV
ftr-333	208	71	public	public	ADJ
ftr-333	208	72	purposes	purpose	NOUN
ftr-333	208	73	.	.	PUNCT
ftr-333	208	74	”	"	PUNCT
ftr-333	209	1	i	i	PRON
ftr-333	209	2	d.	d.	PROPN
ftr-333	209	3	see	see	VERB
ftr-333	209	4	also	also	ADV
ftr-333	209	5	rev	rev	VERB
ftr-333	209	6	.	.	PUNCT
ftr-333	209	7	rul	rul	NOUN
ftr-333	209	8	.	.	PUNCT
ftr-333	210	1	71	71	NUM
ftr-333	210	2	-	-	SYM
ftr-333	210	3	47	47	NUM
ftr-333	210	4	,	,	PUNCT
ftr-333	210	5	1971	1971	NUM
ftr-333	210	6	-	-	SYM
ftr-333	210	7	1	1	NUM
ftr-333	210	8	c.b	c.b	PROPN
ftr-333	210	9	.	.	PROPN
ftr-333	210	10	92	92	NUM
ftr-333	210	11	(	(	PUNCT
ftr-333	210	12	discussing	discuss	VERB
ftr-333	210	13	that	that	PRON
ftr-333	210	14	fire	fire	NOUN
ftr-333	210	15	volunteer	volunteer	NOUN
ftr-333	210	16	departments	department	NOUN
ftr-333	210	17	are	be	AUX
ftr-333	210	18	qualified	qualified	ADJ
ftr-333	210	19	charities	charity	NOUN
ftr-333	210	20	)	)	PUNCT
ftr-333	210	21	;	;	PUNCT
ftr-333	210	22	search	search	NOUN
ftr-333	210	23	for	for	ADP
ftr-333	210	24	charities	charity	NOUN
ftr-333	210	25	,	,	PUNCT
ftr-333	210	26	online	online	ADJ
ftr-333	210	27	version	version	NOUN
ftr-333	210	28	of	of	ADP
ftr-333	210	29	publication	publication	NOUN
ftr-333	210	30	78	78	NUM
ftr-333	210	31	,	,	PUNCT
ftr-333	210	32	internal	internal	ADJ
ftr-333	210	33	revenue	revenue	NOUN
ftr-333	210	34	service	service	NOUN
ftr-333	210	35	,	,	PUNCT
ftr-333	210	36	http://www.irs.gov/app/pub-78/	http://www.irs.gov/app/pub-78/	PROPN
ftr-333	210	37	(	(	PUNCT
ftr-333	210	38	last	last	ADV
ftr-333	210	39	visited	visit	VERB
ftr-333	210	40	sept	sept	PROPN
ftr-333	210	41	.	.	PROPN
ftr-333	210	42	5	5	NUM
ftr-333	210	43	,	,	PUNCT
ftr-333	210	44	2011	2011	NUM
ftr-333	210	45	)	)	PUNCT
ftr-333	210	46	(	(	PUNCT
ftr-333	210	47	a	a	DET
ftr-333	210	48	web	web	NOUN
ftr-333	210	49	-	-	ADJ
ftr-333	210	50	searchable	searchable	ADJ
ftr-333	210	51	list	list	NOUN
ftr-333	210	52	of	of	ADP
ftr-333	210	53	organizations	organization	NOUN
ftr-333	210	54	that	that	PRON
ftr-333	210	55	are	be	AUX
ftr-333	210	56	“	"	PUNCT
ftr-333	210	57	eligible	eligible	ADJ
ftr-333	210	58	to	to	PART
ftr-333	210	59	receive	receive	VERB
ftr-333	210	60	tax	tax	NOUN
ftr-333	210	61	-	-	PUNCT
ftr-333	210	62	deductible	deductible	ADJ
ftr-333	210	63	charitable	charitable	ADJ
ftr-333	210	64	contributions	contribution	NOUN
ftr-333	210	65	”	"	PUNCT
ftr-333	210	66	)	)	PUNCT
ftr-333	210	67	.	.	PUNCT
ftr-333	211	1	42	42	NUM
ftr-333	211	2	.	.	PUNCT
ftr-333	212	1	see	see	VERB
ftr-333	212	2	infra	infra	NOUN
ftr-333	212	3	part	part	NOUN
ftr-333	212	4	iii	iii	X
ftr-333	212	5	(	(	PUNCT
ftr-333	212	6	discussing	discuss	VERB
ftr-333	212	7	the	the	DET
ftr-333	212	8	definition	definition	NOUN
ftr-333	212	9	of	of	ADP
ftr-333	212	10	“	"	PUNCT
ftr-333	212	11	contribution	contribution	NOUN
ftr-333	212	12	or	or	CCONJ
ftr-333	212	13	gift	gift	NOUN
ftr-333	212	14	”	"	PUNCT
ftr-333	212	15	)	)	PUNCT
ftr-333	212	16	.	.	PUNCT
ftr-333	213	1	43	43	NUM
ftr-333	213	2	.	.	PUNCT
ftr-333	214	1	in	in	ADP
ftr-333	214	2	order	order	NOUN
ftr-333	214	3	for	for	SCONJ
ftr-333	214	4	a	a	DET
ftr-333	214	5	taxpayer	taxpayer	NOUN
ftr-333	214	6	to	to	PART
ftr-333	214	7	claim	claim	VERB
ftr-333	214	8	the	the	DET
ftr-333	214	9	charitable	charitable	ADJ
ftr-333	214	10	deduction	deduction	NOUN
ftr-333	214	11	,	,	PUNCT
ftr-333	214	12	some	some	DET
ftr-333	214	13	form	form	NOUN
ftr-333	214	14	of	of	ADP
ftr-333	214	15	written	write	VERB
ftr-333	214	16	receipt	receipt	NOUN
ftr-333	214	17	has	have	AUX
ftr-333	214	18	always	always	ADV
ftr-333	214	19	been	be	AUX
ftr-333	214	20	required	require	VERB
ftr-333	214	21	.	.	PUNCT
ftr-333	215	1	however	however	ADV
ftr-333	215	2	,	,	PUNCT
ftr-333	215	3	due	due	ADP
ftr-333	215	4	to	to	ADP
ftr-333	215	5	the	the	DET
ftr-333	215	6	increase	increase	NOUN
ftr-333	215	7	in	in	ADP
ftr-333	215	8	fraudulent	fraudulent	ADJ
ftr-333	215	9	claims	claim	NOUN
ftr-333	215	10	of	of	ADP
ftr-333	215	11	the	the	DET
ftr-333	215	12	charitable	charitable	ADJ
ftr-333	215	13	deduction	deduction	NOUN
ftr-333	215	14	,	,	PUNCT
ftr-333	215	15	congress	congress	PROPN
ftr-333	215	16	enacted	enact	VERB
ftr-333	215	17	stricter	strict	ADJ
ftr-333	215	18	substantiation	substantiation	NOUN
ftr-333	215	19	standards	standard	NOUN
ftr-333	215	20	.	.	PUNCT
ftr-333	216	1	see	see	VERB
ftr-333	216	2	pension	pension	NOUN
ftr-333	216	3	protection	protection	NOUN
ftr-333	216	4	act	act	NOUN
ftr-333	216	5	of	of	ADP
ftr-333	216	6	2006	2006	NUM
ftr-333	216	7	,	,	PUNCT
ftr-333	216	8	supra	supra	PROPN
ftr-333	216	9	note	note	NOUN
ftr-333	216	10	36	36	NUM
ftr-333	216	11	.	.	PUNCT
ftr-333	217	1	now	now	ADV
ftr-333	217	2	,	,	PUNCT
ftr-333	217	3	every	every	DET
ftr-333	217	4	donation	donation	NOUN
ftr-333	217	5	of	of	ADP
ftr-333	217	6	cash	cash	NOUN
ftr-333	217	7	requires	require	VERB
ftr-333	217	8	that	that	SCONJ
ftr-333	217	9	the	the	DET
ftr-333	217	10	taxpayer	taxpayer	NOUN
ftr-333	217	11	maintain	maintain	VERB
ftr-333	217	12	a	a	DET
ftr-333	217	13	bank	bank	NOUN
ftr-333	217	14	record	record	NOUN
ftr-333	217	15	or	or	CCONJ
ftr-333	217	16	a	a	DET
ftr-333	217	17	written	write	VERB
ftr-333	217	18	statement	statement	NOUN
ftr-333	217	19	from	from	ADP
ftr-333	217	20	the	the	DET
ftr-333	217	21	charitable	charitable	ADJ
ftr-333	217	22	organization	organization	NOUN
ftr-333	217	23	,	,	PUNCT
ftr-333	217	24	which	which	PRON
ftr-333	217	25	includes	include	VERB
ftr-333	217	26	the	the	DET
ftr-333	217	27	name	name	NOUN
ftr-333	217	28	of	of	ADP
ftr-333	217	29	the	the	DET
ftr-333	217	30	charitable	charitable	ADJ
ftr-333	217	31	organization	organization	NOUN
ftr-333	217	32	,	,	PUNCT
ftr-333	217	33	the	the	DET
ftr-333	217	34	date	date	NOUN
ftr-333	217	35	of	of	ADP
ftr-333	217	36	the	the	DET
ftr-333	217	37	charitable	charitable	ADJ
ftr-333	217	38	contribution	contribution	NOUN
ftr-333	217	39	,	,	PUNCT
ftr-333	217	40	and	and	CCONJ
ftr-333	217	41	the	the	DET
ftr-333	217	42	amount	amount	NOUN
ftr-333	217	43	of	of	ADP
ftr-333	217	44	the	the	DET
ftr-333	217	45	charitable	charitable	ADJ
ftr-333	217	46	contribution	contribution	NOUN
ftr-333	217	47	.	.	PUNCT
ftr-333	218	1	i.r.c	i.r.c	NOUN
ftr-333	218	2	.	.	PUNCT
ftr-333	219	1	§	§	PROPN
ftr-333	219	2	170(f)(17	170(f)(17	NUM
ftr-333	219	3	)	)	PUNCT
ftr-333	219	4	.	.	PUNCT
ftr-333	220	1	however	however	ADV
ftr-333	220	2	,	,	PUNCT
ftr-333	220	3	when	when	SCONJ
ftr-333	220	4	the	the	DET
ftr-333	220	5	contribution	contribution	NOUN
ftr-333	220	6	is	be	AUX
ftr-333	220	7	in	in	ADP
ftr-333	220	8	a	a	DET
ftr-333	220	9	form	form	NOUN
ftr-333	220	10	other	other	ADJ
ftr-333	220	11	than	than	ADP
ftr-333	220	12	money	money	NOUN
ftr-333	220	13	,	,	PUNCT
ftr-333	220	14	additional	additional	ADJ
ftr-333	220	15	levels	level	NOUN
ftr-333	220	16	of	of	ADP
ftr-333	220	17	substantiation	substantiation	NOUN
ftr-333	220	18	are	be	AUX
ftr-333	220	19	required	require	VERB
ftr-333	220	20	depending	depend	VERB
ftr-333	220	21	on	on	ADP
ftr-333	220	22	the	the	DET
ftr-333	220	23	value	value	NOUN
ftr-333	220	24	of	of	ADP
ftr-333	220	25	the	the	DET
ftr-333	220	26	nonmonetary	nonmonetary	ADJ
ftr-333	220	27	donation	donation	NOUN
ftr-333	220	28	.	.	PUNCT
ftr-333	221	1	see	see	VERB
ftr-333	221	2	infra	infra	NOUN
ftr-333	221	3	notes	note	VERB
ftr-333	221	4	217–19	217–19	NOUN
ftr-333	221	5	and	and	CCONJ
ftr-333	221	6	accompanying	accompany	VERB
ftr-333	221	7	text	text	NOUN
ftr-333	221	8	(	(	PUNCT
ftr-333	221	9	discussing	discuss	VERB
ftr-333	221	10	the	the	DET
ftr-333	221	11	relevant	relevant	ADJ
ftr-333	221	12	substantiation	substantiation	NOUN
ftr-333	221	13	requirements	requirement	NOUN
ftr-333	221	14	)	)	PUNCT
ftr-333	221	15	.	.	PUNCT
ftr-333	222	1	44	44	NUM
ftr-333	222	2	.	.	PUNCT
ftr-333	223	1	reg	reg	PROPN
ftr-333	223	2	.	.	PUNCT
ftr-333	224	1	§	§	PROPN
ftr-333	224	2	1.170a-1(c)(1	1.170a-1(c)(1	NUM
ftr-333	224	3	)	)	PUNCT
ftr-333	224	4	.	.	PUNCT
ftr-333	225	1	in	in	ADP
ftr-333	225	2	determining	determine	VERB
ftr-333	225	3	the	the	DET
ftr-333	225	4	amount	amount	NOUN
ftr-333	225	5	of	of	ADP
ftr-333	225	6	the	the	DET
ftr-333	225	7	charitable	charitable	ADJ
ftr-333	225	8	deduction	deduction	NOUN
ftr-333	225	9	that	that	PRON
ftr-333	225	10	a	a	DET
ftr-333	225	11	taxpayer	taxpayer	NOUN
ftr-333	225	12	can	can	AUX
ftr-333	225	13	claim	claim	VERB
ftr-333	225	14	in	in	ADP
ftr-333	225	15	a	a	DET
ftr-333	225	16	given	give	VERB
ftr-333	225	17	year	year	NOUN
ftr-333	225	18	for	for	ADP
ftr-333	225	19	the	the	DET
ftr-333	225	20	taxpayer	taxpayer	NOUN
ftr-333	225	21	’s	’s	PART
ftr-333	225	22	charitable	charitable	ADJ
ftr-333	225	23	donation	donation	NOUN
ftr-333	225	24	,	,	PUNCT
ftr-333	225	25	the	the	DET
ftr-333	225	26	taxpayer	taxpayer	NOUN
ftr-333	225	27	first	first	ADV
ftr-333	225	28	must	must	AUX
ftr-333	225	29	determine	determine	VERB
ftr-333	225	30	the	the	DET
ftr-333	225	31	value	value	NOUN
ftr-333	225	32	of	of	ADP
ftr-333	225	33	the	the	DET
ftr-333	225	34	charitable	charitable	ADJ
ftr-333	225	35	contribution	contribution	NOUN
ftr-333	225	36	.	.	PUNCT
ftr-333	226	1	generally	generally	ADV
ftr-333	226	2	,	,	PUNCT
ftr-333	226	3	the	the	DET
ftr-333	226	4	value	value	NOUN
ftr-333	226	5	of	of	ADP
ftr-333	226	6	the	the	DET
ftr-333	226	7	charitable	charitable	ADJ
ftr-333	226	8	contribution	contribution	NOUN
ftr-333	226	9	is	be	AUX
ftr-333	226	10	equal	equal	ADJ
ftr-333	226	11	to	to	ADP
ftr-333	226	12	its	its	PRON
ftr-333	226	13	fair	fair	ADJ
ftr-333	226	14	market	market	NOUN
ftr-333	226	15	value	value	NOUN
ftr-333	226	16	.	.	PUNCT
ftr-333	227	1	thus	thus	ADV
ftr-333	227	2	,	,	PUNCT
ftr-333	227	3	the	the	DET
ftr-333	227	4	amount	amount	NOUN
ftr-333	227	5	of	of	ADP
ftr-333	227	6	the	the	DET
ftr-333	227	7	deduction	deduction	NOUN
ftr-333	227	8	for	for	ADP
ftr-333	227	9	cash	cash	NOUN
ftr-333	227	10	charitable	charitable	ADJ
ftr-333	227	11	contributions	contribution	NOUN
ftr-333	227	12	is	be	AUX
ftr-333	227	13	straight	straight	ADV
ftr-333	227	14	forward	forward	ADV
ftr-333	227	15	;	;	PUNCT
ftr-333	227	16	the	the	DET
ftr-333	227	17	amount	amount	NOUN
ftr-333	227	18	of	of	ADP
ftr-333	227	19	cash	cash	NOUN
ftr-333	227	20	donated	donate	VERB
ftr-333	227	21	to	to	ADP
ftr-333	227	22	the	the	DET
ftr-333	227	23	charitable	charitable	ADJ
ftr-333	227	24	organization	organization	NOUN
ftr-333	227	25	.	.	PUNCT
ftr-333	228	1	charitable	charitable	ADJ
ftr-333	228	2	contributions	contribution	NOUN
ftr-333	228	3	made	make	VERB
ftr-333	228	4	with	with	ADP
ftr-333	228	5	property	property	NOUN
ftr-333	228	6	other	other	ADJ
ftr-333	228	7	than	than	ADP
ftr-333	228	8	money	money	NOUN
ftr-333	228	9	,	,	PUNCT
ftr-333	228	10	however	however	ADV
ftr-333	228	11	,	,	PUNCT
ftr-333	228	12	are	be	AUX
ftr-333	228	13	much	much	ADV
ftr-333	228	14	more	more	ADV
ftr-333	228	15	challenging	challenging	ADJ
ftr-333	228	16	.	.	PUNCT
ftr-333	229	1	generally	generally	ADV
ftr-333	229	2	,	,	PUNCT
ftr-333	229	3	the	the	DET
ftr-333	229	4	amount	amount	NOUN
ftr-333	229	5	of	of	ADP
ftr-333	229	6	non	non	ADJ
ftr-333	229	7	-	-	ADJ
ftr-333	229	8	monetary	monetary	ADJ
ftr-333	229	9	contributions	contribution	NOUN
ftr-333	229	10	is	be	AUX
ftr-333	229	11	the	the	DET
ftr-333	229	12	fair	fair	ADJ
ftr-333	229	13	market	market	NOUN
ftr-333	229	14	value	value	NOUN
ftr-333	229	15	of	of	ADP
ftr-333	229	16	the	the	DET
ftr-333	229	17	property	property	NOUN
ftr-333	229	18	at	at	ADP
ftr-333	229	19	the	the	DET
ftr-333	229	20	time	time	NOUN
ftr-333	229	21	of	of	ADP
ftr-333	229	22	the	the	DET
ftr-333	229	23	contribution	contribution	NOUN
ftr-333	229	24	.	.	PUNCT
ftr-333	230	1	reg	reg	NOUN
ftr-333	230	2	.	.	PUNCT
ftr-333	231	1	§	§	PROPN
ftr-333	231	2	1.170a-1(c)(2	1.170a-1(c)(2	NUM
ftr-333	231	3	)	)	PUNCT
ftr-333	231	4	(	(	PUNCT
ftr-333	231	5	providing	provide	VERB
ftr-333	231	6	that	that	PRON
ftr-333	231	7	for	for	ADP
ftr-333	231	8	charitable	charitable	ADJ
ftr-333	231	9	contribution	contribution	NOUN
ftr-333	231	10	purposes	purpose	NOUN
ftr-333	231	11	,	,	PUNCT
ftr-333	231	12	fair	fair	ADJ
ftr-333	231	13	market	market	NOUN
ftr-333	231	14	value	value	NOUN
ftr-333	231	15	is	be	AUX
ftr-333	231	16	defined	define	VERB
ftr-333	231	17	as	as	ADP
ftr-333	231	18	the	the	DET
ftr-333	231	19	“	"	PUNCT
ftr-333	231	20	the	the	DET
ftr-333	231	21	price	price	NOUN
ftr-333	231	22	at	at	ADP
ftr-333	231	23	which	which	PRON
ftr-333	231	24	the	the	DET
ftr-333	231	25	property	property	NOUN
ftr-333	231	26	would	would	AUX
ftr-333	231	27	change	change	VERB
ftr-333	231	28	hands	hand	NOUN
ftr-333	231	29	between	between	ADP
ftr-333	231	30	a	a	DET
ftr-333	231	31	willing	willing	ADJ
ftr-333	231	32	buyer	buyer	NOUN
ftr-333	231	33	and	and	CCONJ
ftr-333	231	34	a	a	DET
ftr-333	231	35	willing	willing	ADJ
ftr-333	231	36	seller	seller	NOUN
ftr-333	231	37	,	,	PUNCT
ftr-333	231	38	neither	neither	CCONJ
ftr-333	231	39	being	be	AUX
ftr-333	231	40	under	under	ADP
ftr-333	231	41	any	any	DET
ftr-333	231	42	compulsion	compulsion	NOUN
ftr-333	231	43	to	to	PART
ftr-333	231	44	buy	buy	VERB
ftr-333	231	45	or	or	CCONJ
ftr-333	231	46	sell	sell	VERB
ftr-333	231	47	and	and	CCONJ
ftr-333	231	48	both	both	PRON
ftr-333	231	49	having	have	VERB
ftr-333	231	50	reasonable	reasonable	ADJ
ftr-333	231	51	knowledge	knowledge	NOUN
ftr-333	231	52	of	of	ADP
ftr-333	231	53	relevant	relevant	ADJ
ftr-333	231	54	facts	fact	NOUN
ftr-333	231	55	”	"	PUNCT
ftr-333	231	56	)	)	PUNCT
ftr-333	231	57	.	.	PUNCT
ftr-333	232	1	special	special	ADJ
ftr-333	232	2	rules	rule	NOUN
ftr-333	232	3	,	,	PUNCT
ftr-333	232	4	however	however	ADV
ftr-333	232	5	,	,	PUNCT
ftr-333	232	6	exist	exist	VERB
ftr-333	232	7	which	which	DET
ftr-333	232	8	464	464	NUM
ftr-333	232	9	florida	florida	PROPN
ftr-333	232	10	tax	tax	NOUN
ftr-333	232	11	review	review	NOUN
ftr-333	232	12	[	[	X
ftr-333	232	13	vol	vol	NOUN
ftr-333	232	14	.	.	PUNCT
ftr-333	233	1	12:6	12:6	NUM
ftr-333	233	2	and	and	CCONJ
ftr-333	233	3	complex	complex	ADJ
ftr-333	233	4	deduction	deduction	NOUN
ftr-333	233	5	,	,	PUNCT
ftr-333	233	6	the	the	DET
ftr-333	233	7	core	core	NOUN
ftr-333	233	8	of	of	ADP
ftr-333	233	9	the	the	DET
ftr-333	233	10	current	current	ADJ
ftr-333	233	11	deduction	deduction	NOUN
ftr-333	233	12	,	,	PUNCT
ftr-333	233	13	insofar	insofar	ADV
ftr-333	233	14	as	as	SCONJ
ftr-333	233	15	this	this	DET
ftr-333	233	16	article	article	NOUN
ftr-333	233	17	is	be	AUX
ftr-333	233	18	concerned	concern	VERB
ftr-333	233	19	,	,	PUNCT
ftr-333	233	20	is	be	AUX
ftr-333	233	21	the	the	DET
ftr-333	233	22	definition	definition	NOUN
ftr-333	233	23	of	of	ADP
ftr-333	233	24	“	"	PUNCT
ftr-333	233	25	contribution	contribution	NOUN
ftr-333	233	26	or	or	CCONJ
ftr-333	233	27	gift	gift	NOUN
ftr-333	233	28	”	"	PUNCT
ftr-333	233	29	and	and	CCONJ
ftr-333	233	30	the	the	DET
ftr-333	233	31	quid	quid	ADJ
ftr-333	233	32	pro	pro	X
ftr-333	233	33	quo	quo	NOUN
ftr-333	233	34	test	test	NOUN
ftr-333	233	35	that	that	PRON
ftr-333	233	36	flows	flow	VERB
ftr-333	233	37	therefrom	therefrom	NOUN
ftr-333	233	38	.	.	PUNCT
ftr-333	234	1	accordingly	accordingly	ADV
ftr-333	234	2	,	,	PUNCT
ftr-333	234	3	this	this	DET
ftr-333	234	4	article	article	NOUN
ftr-333	234	5	will	will	AUX
ftr-333	234	6	focus	focus	VERB
ftr-333	234	7	on	on	ADP
ftr-333	234	8	the	the	DET
ftr-333	234	9	meaning	meaning	NOUN
ftr-333	234	10	of	of	ADP
ftr-333	234	11	the	the	DET
ftr-333	234	12	term	term	NOUN
ftr-333	234	13	“	"	PUNCT
ftr-333	234	14	contribution	contribution	NOUN
ftr-333	234	15	or	or	CCONJ
ftr-333	234	16	gift	gift	NOUN
ftr-333	234	17	”	"	PUNCT
ftr-333	234	18	in	in	ADP
ftr-333	234	19	the	the	DET
ftr-333	234	20	context	context	NOUN
ftr-333	234	21	of	of	ADP
ftr-333	234	22	the	the	DET
ftr-333	234	23	quid	quid	ADJ
ftr-333	234	24	pro	pro	X
ftr-333	234	25	quo	quo	PROPN
ftr-333	234	26	test.45	test.45	PROPN
ftr-333	234	27	iii	iii	PROPN
ftr-333	234	28	.	.	PUNCT
ftr-333	235	1	the	the	DET
ftr-333	235	2	quid	quid	ADJ
ftr-333	235	3	pro	pro	X
ftr-333	235	4	quo	quo	NOUN
ftr-333	235	5	test	test	NOUN
ftr-333	235	6	a	a	DET
ftr-333	235	7	taxpayer	taxpayer	NOUN
ftr-333	235	8	’s	’s	PART
ftr-333	235	9	eligibility	eligibility	NOUN
ftr-333	235	10	to	to	PART
ftr-333	235	11	claim	claim	VERB
ftr-333	235	12	a	a	DET
ftr-333	235	13	charitable	charitable	ADJ
ftr-333	235	14	deduction	deduction	NOUN
ftr-333	235	15	requires	require	VERB
ftr-333	235	16	the	the	DET
ftr-333	235	17	charitable	charitable	ADJ
ftr-333	235	18	donation	donation	NOUN
ftr-333	235	19	be	be	AUX
ftr-333	235	20	a	a	DET
ftr-333	235	21	“	"	PUNCT
ftr-333	235	22	contribution	contribution	NOUN
ftr-333	235	23	or	or	CCONJ
ftr-333	235	24	gift	gift	NOUN
ftr-333	235	25	.	.	PUNCT
ftr-333	236	1	”46	”46	VERB
ftr-333	236	2	in	in	ADP
ftr-333	236	3	1954	1954	NUM
ftr-333	236	4	,	,	PUNCT
ftr-333	236	5	congress	congress	PROPN
ftr-333	236	6	described	describe	VERB
ftr-333	236	7	“	"	PUNCT
ftr-333	236	8	gifts	gift	NOUN
ftr-333	236	9	”	"	PUNCT
ftr-333	236	10	as	as	ADP
ftr-333	236	11	payments	payment	NOUN
ftr-333	236	12	“	"	PUNCT
ftr-333	236	13	made	make	VERB
ftr-333	236	14	with	with	ADP
ftr-333	236	15	no	no	DET
ftr-333	236	16	expectation	expectation	NOUN
ftr-333	236	17	of	of	ADP
ftr-333	236	18	a	a	DET
ftr-333	236	19	financial	financial	ADJ
ftr-333	236	20	return	return	NOUN
ftr-333	236	21	commensurate	commensurate	ADJ
ftr-333	236	22	with	with	ADP
ftr-333	236	23	the	the	DET
ftr-333	236	24	amount	amount	NOUN
ftr-333	236	25	of	of	ADP
ftr-333	236	26	the	the	DET
ftr-333	236	27	gift	gift	NOUN
ftr-333	236	28	.	.	PUNCT
ftr-333	237	1	”47	”47	PROPN
ftr-333	237	2	thirty	thirty	NUM
ftr-333	237	3	years	year	NOUN
ftr-333	237	4	later	later	ADV
ftr-333	237	5	,	,	PUNCT
ftr-333	237	6	the	the	DET
ftr-333	237	7	supreme	supreme	PROPN
ftr-333	237	8	court	court	PROPN
ftr-333	237	9	,	,	PUNCT
ftr-333	237	10	in	in	ADP
ftr-333	237	11	american	american	PROPN
ftr-333	237	12	bar	bar	PROPN
ftr-333	237	13	endowment	endowment	NOUN
ftr-333	237	14	,	,	PUNCT
ftr-333	237	15	stated	state	VERB
ftr-333	237	16	“	"	PUNCT
ftr-333	237	17	the	the	DET
ftr-333	237	18	sine	sine	NOUN
ftr-333	237	19	qua	qua	NOUN
ftr-333	237	20	non	non	X
ftr-333	237	21	of	of	ADP
ftr-333	237	22	a	a	DET
ftr-333	237	23	charitable	charitable	ADJ
ftr-333	237	24	contribution	contribution	NOUN
ftr-333	237	25	is	be	AUX
ftr-333	237	26	a	a	DET
ftr-333	237	27	transfer	transfer	NOUN
ftr-333	237	28	of	of	ADP
ftr-333	237	29	money	money	NOUN
ftr-333	237	30	or	or	CCONJ
ftr-333	237	31	property	property	NOUN
ftr-333	237	32	without	without	ADP
ftr-333	237	33	adequate	adequate	ADJ
ftr-333	237	34	consideration	consideration	NOUN
ftr-333	237	35	.	.	PUNCT
ftr-333	238	1	”48	”48	PROPN
ftr-333	238	2	the	the	DET
ftr-333	238	3	words	word	NOUN
ftr-333	238	4	“	"	PUNCT
ftr-333	238	5	contribution	contribution	NOUN
ftr-333	238	6	or	or	CCONJ
ftr-333	238	7	gift	gift	NOUN
ftr-333	238	8	,	,	PUNCT
ftr-333	238	9	”	"	PUNCT
ftr-333	238	10	according	accord	VERB
ftr-333	238	11	to	to	ADP
ftr-333	238	12	the	the	DET
ftr-333	238	13	supreme	supreme	PROPN
ftr-333	238	14	court	court	PROPN
ftr-333	238	15	,	,	PUNCT
ftr-333	238	16	are	be	AUX
ftr-333	238	17	“	"	PUNCT
ftr-333	238	18	intended	intend	VERB
ftr-333	238	19	to	to	PART
ftr-333	238	20	differentiate	differentiate	VERB
ftr-333	238	21	between	between	ADP
ftr-333	238	22	unrequited	unrequited	ADJ
ftr-333	238	23	payments	payment	NOUN
ftr-333	238	24	to	to	ADP
ftr-333	238	25	qualified	qualified	ADJ
ftr-333	238	26	recipients	recipient	NOUN
ftr-333	238	27	and	and	CCONJ
ftr-333	238	28	payments	payment	NOUN
ftr-333	238	29	made	make	VERB
ftr-333	238	30	to	to	ADP
ftr-333	238	31	such	such	ADJ
ftr-333	238	32	recipients	recipient	NOUN
ftr-333	238	33	in	in	ADP
ftr-333	238	34	return	return	NOUN
ftr-333	238	35	for	for	ADP
ftr-333	238	36	goods	good	NOUN
ftr-333	238	37	or	or	CCONJ
ftr-333	238	38	services	service	NOUN
ftr-333	238	39	.	.	PUNCT
ftr-333	239	1	”49	”49	ADP
ftr-333	239	2	accordingly	accordingly	ADV
ftr-333	239	3	,	,	PUNCT
ftr-333	239	4	the	the	DET
ftr-333	239	5	contribution	contribution	NOUN
ftr-333	239	6	can	can	AUX
ftr-333	239	7	not	not	PART
ftr-333	239	8	be	be	AUX
ftr-333	239	9	a	a	DET
ftr-333	239	10	payment	payment	NOUN
ftr-333	239	11	for	for	ADP
ftr-333	239	12	goods	good	NOUN
ftr-333	239	13	reduce	reduce	VERB
ftr-333	239	14	the	the	DET
ftr-333	239	15	value	value	NOUN
ftr-333	239	16	of	of	ADP
ftr-333	239	17	some	some	DET
ftr-333	239	18	charitable	charitable	ADJ
ftr-333	239	19	contributions	contribution	NOUN
ftr-333	239	20	,	,	PUNCT
ftr-333	239	21	such	such	ADJ
ftr-333	239	22	as	as	ADP
ftr-333	239	23	contributions	contribution	NOUN
ftr-333	239	24	of	of	ADP
ftr-333	239	25	certain	certain	ADJ
ftr-333	239	26	types	type	NOUN
ftr-333	239	27	of	of	ADP
ftr-333	239	28	appreciated	appreciated	ADJ
ftr-333	239	29	property	property	NOUN
ftr-333	239	30	.	.	PUNCT
ftr-333	240	1	i.r.c	i.r.c	NOUN
ftr-333	240	2	.	.	PUNCT
ftr-333	241	1	§	§	PROPN
ftr-333	241	2	170(e	170(e	PROPN
ftr-333	241	3	)	)	PUNCT
ftr-333	241	4	.	.	PUNCT
ftr-333	242	1	for	for	ADP
ftr-333	242	2	example	example	NOUN
ftr-333	242	3	,	,	PUNCT
ftr-333	242	4	in	in	ADP
ftr-333	242	5	the	the	DET
ftr-333	242	6	case	case	NOUN
ftr-333	242	7	of	of	ADP
ftr-333	242	8	appreciated	appreciated	ADJ
ftr-333	242	9	property	property	NOUN
ftr-333	242	10	,	,	PUNCT
ftr-333	242	11	the	the	DET
ftr-333	242	12	amount	amount	NOUN
ftr-333	242	13	of	of	ADP
ftr-333	242	14	such	such	ADJ
ftr-333	242	15	charitable	charitable	ADJ
ftr-333	242	16	contributions	contribution	NOUN
ftr-333	242	17	is	be	AUX
ftr-333	242	18	reduced	reduce	VERB
ftr-333	242	19	by	by	ADP
ftr-333	242	20	any	any	DET
ftr-333	242	21	gain	gain	NOUN
ftr-333	242	22	from	from	ADP
ftr-333	242	23	a	a	DET
ftr-333	242	24	hypothetical	hypothetical	ADJ
ftr-333	242	25	sale	sale	NOUN
ftr-333	242	26	which	which	PRON
ftr-333	242	27	would	would	AUX
ftr-333	242	28	not	not	PART
ftr-333	242	29	have	have	AUX
ftr-333	242	30	been	be	AUX
ftr-333	242	31	long	long	ADJ
ftr-333	242	32	-	-	PUNCT
ftr-333	242	33	term	term	NOUN
ftr-333	242	34	capital	capital	NOUN
ftr-333	242	35	gain	gain	NOUN
ftr-333	242	36	.	.	PUNCT
ftr-333	243	1	i.r.c	i.r.c	NOUN
ftr-333	243	2	.	.	PUNCT
ftr-333	244	1	§	§	PROPN
ftr-333	244	2	170(e)(1)(a	170(e)(1)(a	NUM
ftr-333	244	3	)	)	PUNCT
ftr-333	244	4	(	(	PUNCT
ftr-333	244	5	resulting	result	VERB
ftr-333	244	6	in	in	ADP
ftr-333	244	7	the	the	DET
ftr-333	244	8	taxpayer	taxpayer	NOUN
ftr-333	244	9	typically	typically	ADV
ftr-333	244	10	valuing	value	VERB
ftr-333	244	11	the	the	DET
ftr-333	244	12	charitable	charitable	ADJ
ftr-333	244	13	contribution	contribution	NOUN
ftr-333	244	14	equals	equal	VERB
ftr-333	244	15	to	to	ADP
ftr-333	244	16	the	the	DET
ftr-333	244	17	property	property	NOUN
ftr-333	244	18	’s	’s	PART
ftr-333	244	19	adjusted	adjust	VERB
ftr-333	244	20	basis	basis	NOUN
ftr-333	244	21	)	)	PUNCT
ftr-333	244	22	.	.	PUNCT
ftr-333	245	1	however	however	ADV
ftr-333	245	2	,	,	PUNCT
ftr-333	245	3	the	the	DET
ftr-333	245	4	amount	amount	NOUN
ftr-333	245	5	of	of	ADP
ftr-333	245	6	the	the	DET
ftr-333	245	7	charitable	charitable	ADJ
ftr-333	245	8	deduction	deduction	NOUN
ftr-333	245	9	is	be	AUX
ftr-333	245	10	not	not	PART
ftr-333	245	11	unlimited	unlimited	ADJ
ftr-333	245	12	.	.	PUNCT
ftr-333	246	1	i.r.c	i.r.c	NOUN
ftr-333	246	2	.	.	PUNCT
ftr-333	247	1	§	§	PROPN
ftr-333	247	2	170(b	170(b	PROPN
ftr-333	247	3	)	)	PUNCT
ftr-333	247	4	(	(	PUNCT
ftr-333	247	5	providing	provide	VERB
ftr-333	247	6	limits	limit	NOUN
ftr-333	247	7	on	on	ADP
ftr-333	247	8	the	the	DET
ftr-333	247	9	overall	overall	ADJ
ftr-333	247	10	amount	amount	NOUN
ftr-333	247	11	that	that	PRON
ftr-333	247	12	a	a	DET
ftr-333	247	13	taxpayer	taxpayer	NOUN
ftr-333	247	14	can	can	AUX
ftr-333	247	15	deduct	deduct	VERB
ftr-333	247	16	)	)	PUNCT
ftr-333	247	17	.	.	PUNCT
ftr-333	248	1	the	the	DET
ftr-333	248	2	limitations	limitation	NOUN
ftr-333	248	3	are	be	AUX
ftr-333	248	4	very	very	ADV
ftr-333	248	5	complex	complex	ADJ
ftr-333	248	6	,	,	PUNCT
ftr-333	248	7	as	as	SCONJ
ftr-333	248	8	the	the	DET
ftr-333	248	9	limitation	limitation	NOUN
ftr-333	248	10	applicable	applicable	ADJ
ftr-333	248	11	to	to	ADP
ftr-333	248	12	the	the	DET
ftr-333	248	13	charitable	charitable	ADJ
ftr-333	248	14	contribution	contribution	NOUN
ftr-333	248	15	is	be	AUX
ftr-333	248	16	based	base	VERB
ftr-333	248	17	on	on	ADP
ftr-333	248	18	the	the	DET
ftr-333	248	19	type	type	NOUN
ftr-333	248	20	of	of	ADP
ftr-333	248	21	taxpayer	taxpayer	NOUN
ftr-333	248	22	,	,	PUNCT
ftr-333	248	23	the	the	DET
ftr-333	248	24	type	type	NOUN
ftr-333	248	25	of	of	ADP
ftr-333	248	26	the	the	DET
ftr-333	248	27	property	property	NOUN
ftr-333	248	28	contributed	contribute	VERB
ftr-333	248	29	,	,	PUNCT
ftr-333	248	30	and	and	CCONJ
ftr-333	248	31	the	the	DET
ftr-333	248	32	type	type	NOUN
ftr-333	248	33	of	of	ADP
ftr-333	248	34	the	the	DET
ftr-333	248	35	charitable	charitable	ADJ
ftr-333	248	36	organization	organization	NOUN
ftr-333	248	37	.	.	PUNCT
ftr-333	249	1	generally	generally	ADV
ftr-333	249	2	,	,	PUNCT
ftr-333	249	3	an	an	DET
ftr-333	249	4	individual	individual	ADJ
ftr-333	249	5	taxpayer	taxpayer	NOUN
ftr-333	249	6	is	be	AUX
ftr-333	249	7	allowed	allow	VERB
ftr-333	249	8	to	to	PART
ftr-333	249	9	deduct	deduct	VERB
ftr-333	249	10	the	the	DET
ftr-333	249	11	aggregate	aggregate	ADJ
ftr-333	249	12	amount	amount	NOUN
ftr-333	249	13	of	of	ADP
ftr-333	249	14	his	his	PRON
ftr-333	249	15	annual	annual	ADJ
ftr-333	249	16	contributions	contribution	NOUN
ftr-333	249	17	to	to	ADP
ftr-333	249	18	a	a	DET
ftr-333	249	19	public	public	ADJ
ftr-333	249	20	charity	charity	NOUN
ftr-333	249	21	,	,	PUNCT
ftr-333	249	22	including	include	VERB
ftr-333	249	23	a	a	DET
ftr-333	249	24	governmental	governmental	ADJ
ftr-333	249	25	unit	unit	NOUN
ftr-333	249	26	,	,	PUNCT
ftr-333	249	27	to	to	ADP
ftr-333	249	28	the	the	DET
ftr-333	249	29	extent	extent	NOUN
ftr-333	249	30	such	such	ADJ
ftr-333	249	31	contributions	contribution	NOUN
ftr-333	249	32	do	do	AUX
ftr-333	249	33	not	not	PART
ftr-333	249	34	exceed	exceed	VERB
ftr-333	249	35	fifty	fifty	NUM
ftr-333	249	36	percent	percent	NOUN
ftr-333	249	37	of	of	ADP
ftr-333	249	38	his	his	PRON
ftr-333	249	39	contribution	contribution	NOUN
ftr-333	249	40	base	base	NOUN
ftr-333	249	41	.	.	PUNCT
ftr-333	250	1	i.r.c	i.r.c	NOUN
ftr-333	250	2	.	.	PUNCT
ftr-333	251	1	§	§	PROPN
ftr-333	251	2	170(b)(1)(a)(v	170(b)(1)(a)(v	NUM
ftr-333	251	3	)	)	PUNCT
ftr-333	251	4	.	.	PUNCT
ftr-333	252	1	i.r.c	i.r.c	NOUN
ftr-333	252	2	.	.	PUNCT
ftr-333	253	1	§	§	PROPN
ftr-333	253	2	170(b)(1)(g	170(b)(1)(g	NUM
ftr-333	253	3	)	)	PUNCT
ftr-333	253	4	(	(	PUNCT
ftr-333	253	5	defining	define	VERB
ftr-333	253	6	“	"	PUNCT
ftr-333	253	7	contribution	contribution	NOUN
ftr-333	253	8	base	base	NOUN
ftr-333	253	9	”	"	PUNCT
ftr-333	253	10	as	as	ADP
ftr-333	253	11	a	a	DET
ftr-333	253	12	taxpayer	taxpayer	NOUN
ftr-333	253	13	’s	’s	PART
ftr-333	253	14	adjusted	adjust	VERB
ftr-333	253	15	gross	gross	ADJ
ftr-333	253	16	income	income	NOUN
ftr-333	253	17	for	for	ADP
ftr-333	253	18	the	the	DET
ftr-333	253	19	taxable	taxable	ADJ
ftr-333	253	20	year	year	NOUN
ftr-333	253	21	without	without	ADP
ftr-333	253	22	regard	regard	NOUN
ftr-333	253	23	to	to	ADP
ftr-333	253	24	any	any	DET
ftr-333	253	25	net	net	ADJ
ftr-333	253	26	operating	operating	NOUN
ftr-333	253	27	loss	loss	NOUN
ftr-333	253	28	carrybacks	carryback	NOUN
ftr-333	253	29	under	under	ADP
ftr-333	253	30	code	code	NOUN
ftr-333	253	31	section	section	NOUN
ftr-333	253	32	172	172	NUM
ftr-333	253	33	.	.	PUNCT
ftr-333	253	34	)	)	PUNCT
ftr-333	254	1	but	but	CCONJ
ftr-333	254	2	see	see	VERB
ftr-333	254	3	i.r.c	i.r.c	NOUN
ftr-333	254	4	.	.	PUNCT
ftr-333	255	1	§	§	PROPN
ftr-333	255	2	170(b)(1)(b	170(b)(1)(b	PROPN
ftr-333	255	3	)	)	PUNCT
ftr-333	255	4	(	(	PUNCT
ftr-333	255	5	providing	provide	VERB
ftr-333	255	6	a	a	DET
ftr-333	255	7	thirty	thirty	NUM
ftr-333	255	8	percent	percent	NOUN
ftr-333	255	9	ceiling	ceiling	NOUN
ftr-333	255	10	rule	rule	NOUN
ftr-333	255	11	for	for	ADP
ftr-333	255	12	certain	certain	ADJ
ftr-333	255	13	donations	donation	NOUN
ftr-333	255	14	to	to	ADP
ftr-333	255	15	private	private	ADJ
ftr-333	255	16	charities	charity	NOUN
ftr-333	255	17	)	)	PUNCT
ftr-333	255	18	;	;	PUNCT
ftr-333	255	19	i.r.c	i.r.c	NOUN
ftr-333	255	20	.	.	PUNCT
ftr-333	256	1	§	§	PROPN
ftr-333	256	2	170(b)(1)(c	170(b)(1)(c	NUM
ftr-333	256	3	)	)	PUNCT
ftr-333	256	4	(	(	PUNCT
ftr-333	256	5	providing	provide	VERB
ftr-333	256	6	that	that	SCONJ
ftr-333	256	7	certain	certain	ADJ
ftr-333	256	8	capital	capital	NOUN
ftr-333	256	9	gain	gain	VERB
ftr-333	256	10	property	property	NOUN
ftr-333	256	11	is	be	AUX
ftr-333	256	12	subject	subject	ADJ
ftr-333	256	13	to	to	ADP
ftr-333	256	14	additional	additional	ADJ
ftr-333	256	15	limitations	limitation	NOUN
ftr-333	256	16	)	)	PUNCT
ftr-333	256	17	.	.	PUNCT
ftr-333	257	1	a	a	DET
ftr-333	257	2	more	more	ADV
ftr-333	257	3	in	in	ADP
ftr-333	257	4	-	-	PUNCT
ftr-333	257	5	depth	depth	NOUN
ftr-333	257	6	examination	examination	NOUN
ftr-333	257	7	of	of	ADP
ftr-333	257	8	these	these	DET
ftr-333	257	9	limitations	limitation	NOUN
ftr-333	257	10	is	be	AUX
ftr-333	257	11	beyond	beyond	ADP
ftr-333	257	12	the	the	DET
ftr-333	257	13	scope	scope	NOUN
ftr-333	257	14	of	of	ADP
ftr-333	257	15	this	this	DET
ftr-333	257	16	article	article	NOUN
ftr-333	257	17	.	.	PUNCT
ftr-333	258	1	45	45	NUM
ftr-333	258	2	.	.	PUNCT
ftr-333	259	1	see	see	VERB
ftr-333	259	2	infra	infra	NOUN
ftr-333	259	3	part	part	NOUN
ftr-333	259	4	iii	iii	X
ftr-333	259	5	(	(	PUNCT
ftr-333	259	6	discussing	discuss	VERB
ftr-333	259	7	the	the	DET
ftr-333	259	8	evolution	evolution	NOUN
ftr-333	259	9	of	of	ADP
ftr-333	259	10	the	the	DET
ftr-333	259	11	quid	quid	ADJ
ftr-333	259	12	pro	pro	X
ftr-333	259	13	quo	quo	NOUN
ftr-333	259	14	test	test	NOUN
ftr-333	259	15	)	)	PUNCT
ftr-333	259	16	.	.	PUNCT
ftr-333	260	1	46	46	NUM
ftr-333	260	2	.	.	PUNCT
ftr-333	260	3	i.r.c	i.r.c	NOUN
ftr-333	260	4	.	.	PUNCT
ftr-333	261	1	§	§	PROPN
ftr-333	261	2	170(c	170(c	PROPN
ftr-333	261	3	)	)	PUNCT
ftr-333	261	4	.	.	PUNCT
ftr-333	262	1	47	47	NUM
ftr-333	262	2	.	.	PUNCT
ftr-333	263	1	s.rep	s.rep	NOUN
ftr-333	263	2	.	.	PUNCT
ftr-333	264	1	no	no	INTJ
ftr-333	264	2	.	.	NOUN
ftr-333	265	1	83	83	NUM
ftr-333	265	2	-	-	SYM
ftr-333	265	3	1622	1622	NUM
ftr-333	266	1	,	,	PUNCT
ftr-333	266	2	at	at	ADP
ftr-333	266	3	196	196	NUM
ftr-333	266	4	(	(	PUNCT
ftr-333	266	5	1954	1954	NUM
ftr-333	266	6	)	)	PUNCT
ftr-333	266	7	;	;	PUNCT
ftr-333	266	8	h.r.rep	h.r.rep	PROPN
ftr-333	266	9	.	.	PUNCT
ftr-333	267	1	no	no	INTJ
ftr-333	267	2	.	.	NOUN
ftr-333	267	3	83	83	NUM
ftr-333	267	4	-	-	SYM
ftr-333	267	5	1337	1337	NUM
ftr-333	267	6	,	,	PUNCT
ftr-333	267	7	at	at	ADP
ftr-333	267	8	a44	a44	PROPN
ftr-333	267	9	(	(	PUNCT
ftr-333	267	10	1954	1954	NUM
ftr-333	267	11	)	)	PUNCT
ftr-333	267	12	48	48	NUM
ftr-333	267	13	.	.	PUNCT
ftr-333	268	1	united	united	PROPN
ftr-333	268	2	states	states	PROPN
ftr-333	268	3	v.	v.	ADP
ftr-333	268	4	am	be	AUX
ftr-333	268	5	.	.	PUNCT
ftr-333	269	1	bar	bar	NOUN
ftr-333	269	2	endowment	endowment	NOUN
ftr-333	269	3	,	,	PUNCT
ftr-333	269	4	477	477	NUM
ftr-333	269	5	u.s	u.s	PROPN
ftr-333	269	6	.	.	PROPN
ftr-333	269	7	105	105	NUM
ftr-333	269	8	,	,	PUNCT
ftr-333	269	9	118	118	NUM
ftr-333	269	10	(	(	PUNCT
ftr-333	269	11	1986	1986	NUM
ftr-333	269	12	)	)	PUNCT
ftr-333	269	13	.	.	PUNCT
ftr-333	270	1	49	49	NUM
ftr-333	270	2	.	.	PUNCT
ftr-333	271	1	hernandez	hernandez	PROPN
ftr-333	271	2	v.	v.	PROPN
ftr-333	271	3	commissioner	commissioner	PROPN
ftr-333	271	4	,	,	PUNCT
ftr-333	271	5	490	490	NUM
ftr-333	271	6	u.s	u.s	PROPN
ftr-333	271	7	.	.	PROPN
ftr-333	271	8	680	680	NUM
ftr-333	271	9	,	,	PUNCT
ftr-333	271	10	690	690	NUM
ftr-333	271	11	(	(	PUNCT
ftr-333	271	12	1989	1989	NUM
ftr-333	271	13	)	)	PUNCT
ftr-333	271	14	.	.	PUNCT
ftr-333	272	1	2012	2012	NUM
ftr-333	272	2	]	]	PUNCT
ftr-333	272	3	relighting	relighte	VERB
ftr-333	272	4	the	the	DET
ftr-333	272	5	charitable	charitable	ADJ
ftr-333	272	6	deductions	deduction	NOUN
ftr-333	272	7	465	465	NUM
ftr-333	272	8	or	or	CCONJ
ftr-333	272	9	services.50	services.50	NOUN
ftr-333	272	10	ultimately	ultimately	ADV
ftr-333	272	11	,	,	PUNCT
ftr-333	272	12	the	the	DET
ftr-333	272	13	quid	quid	ADJ
ftr-333	272	14	pro	pro	X
ftr-333	272	15	quo	quo	NOUN
ftr-333	272	16	test	test	NOUN
ftr-333	272	17	was	be	AUX
ftr-333	272	18	developed	develop	VERB
ftr-333	272	19	for	for	ADP
ftr-333	272	20	determining	determine	VERB
ftr-333	272	21	whether	whether	SCONJ
ftr-333	272	22	any	any	DET
ftr-333	272	23	portion	portion	NOUN
ftr-333	272	24	of	of	ADP
ftr-333	272	25	a	a	DET
ftr-333	272	26	payment	payment	NOUN
ftr-333	272	27	that	that	PRON
ftr-333	272	28	was	be	AUX
ftr-333	272	29	part	part	NOUN
ftr-333	272	30	of	of	ADP
ftr-333	272	31	a	a	DET
ftr-333	272	32	quid	quid	ADJ
ftr-333	272	33	pro	pro	X
ftr-333	272	34	quo	quo	NOUN
ftr-333	272	35	transaction	transaction	NOUN
ftr-333	272	36	(	(	PUNCT
ftr-333	272	37	i.e.	i.e.	X
ftr-333	272	38	,	,	PUNCT
ftr-333	272	39	when	when	SCONJ
ftr-333	272	40	a	a	DET
ftr-333	272	41	taxpayer	taxpayer	NOUN
ftr-333	272	42	receives	receive	VERB
ftr-333	272	43	a	a	DET
ftr-333	272	44	financial	financial	ADJ
ftr-333	272	45	benefit	benefit	NOUN
ftr-333	272	46	in	in	ADP
ftr-333	272	47	return	return	NOUN
ftr-333	272	48	,	,	PUNCT
ftr-333	272	49	whether	whether	SCONJ
ftr-333	272	50	it	it	PRON
ftr-333	272	51	be	be	VERB
ftr-333	272	52	in	in	ADP
ftr-333	272	53	the	the	DET
ftr-333	272	54	form	form	NOUN
ftr-333	272	55	of	of	ADP
ftr-333	272	56	goods	good	NOUN
ftr-333	272	57	or	or	CCONJ
ftr-333	272	58	services	service	NOUN
ftr-333	272	59	)	)	PUNCT
ftr-333	272	60	was	be	AUX
ftr-333	272	61	a	a	DET
ftr-333	272	62	“	"	PUNCT
ftr-333	272	63	contribution	contribution	NOUN
ftr-333	272	64	or	or	CCONJ
ftr-333	272	65	gift	gift	NOUN
ftr-333	272	66	.	.	PUNCT
ftr-333	273	1	”51	”51	PROPN
ftr-333	273	2	for	for	ADP
ftr-333	273	3	various	various	ADJ
ftr-333	273	4	reasons	reason	NOUN
ftr-333	273	5	,	,	PUNCT
ftr-333	273	6	congress	congress	PROPN
ftr-333	273	7	and	and	CCONJ
ftr-333	273	8	the	the	DET
ftr-333	273	9	service	service	NOUN
ftr-333	273	10	,	,	PUNCT
ftr-333	273	11	however	however	ADV
ftr-333	273	12	,	,	PUNCT
ftr-333	273	13	have	have	AUX
ftr-333	273	14	enacted	enact	VERB
ftr-333	273	15	and	and	CCONJ
ftr-333	273	16	promulgated	promulgate	VERB
ftr-333	273	17	exceptions	exception	NOUN
ftr-333	273	18	to	to	ADP
ftr-333	273	19	the	the	DET
ftr-333	273	20	application	application	NOUN
ftr-333	273	21	of	of	ADP
ftr-333	273	22	quid	quid	ADJ
ftr-333	273	23	pro	pro	X
ftr-333	273	24	quo	quo	NOUN
ftr-333	273	25	test.52	test.52	NOUN
ftr-333	273	26	a.	a.	NOUN
ftr-333	273	27	the	the	DET
ftr-333	273	28	evolution	evolution	NOUN
ftr-333	273	29	of	of	ADP
ftr-333	273	30	the	the	DET
ftr-333	273	31	quid	quid	ADJ
ftr-333	273	32	pro	pro	X
ftr-333	273	33	quo	quo	NOUN
ftr-333	273	34	test	test	NOUN
ftr-333	273	35	for	for	ADP
ftr-333	273	36	many	many	ADJ
ftr-333	273	37	years	year	NOUN
ftr-333	273	38	,	,	PUNCT
ftr-333	273	39	courts	court	NOUN
ftr-333	273	40	have	have	AUX
ftr-333	273	41	struggled	struggle	VERB
ftr-333	273	42	with	with	ADP
ftr-333	273	43	articulating	articulate	VERB
ftr-333	273	44	a	a	DET
ftr-333	273	45	standard	standard	NOUN
ftr-333	273	46	for	for	ADP
ftr-333	273	47	determining	determine	VERB
ftr-333	273	48	whether	whether	SCONJ
ftr-333	273	49	a	a	DET
ftr-333	273	50	payment	payment	NOUN
ftr-333	273	51	to	to	ADP
ftr-333	273	52	a	a	DET
ftr-333	273	53	charity	charity	NOUN
ftr-333	273	54	qualifies	qualify	VERB
ftr-333	273	55	as	as	ADP
ftr-333	273	56	“	"	PUNCT
ftr-333	273	57	contribution	contribution	NOUN
ftr-333	273	58	or	or	CCONJ
ftr-333	273	59	gift	gift	NOUN
ftr-333	273	60	”	"	PUNCT
ftr-333	273	61	within	within	ADP
ftr-333	273	62	the	the	DET
ftr-333	273	63	context	context	NOUN
ftr-333	273	64	of	of	ADP
ftr-333	273	65	the	the	DET
ftr-333	273	66	charitable	charitable	ADJ
ftr-333	273	67	deduction	deduction	NOUN
ftr-333	273	68	,	,	PUNCT
ftr-333	273	69	thereby	thereby	ADV
ftr-333	273	70	resulting	result	VERB
ftr-333	273	71	in	in	ADP
ftr-333	273	72	three	three	NUM
ftr-333	273	73	different	different	ADJ
ftr-333	273	74	tests	test	NOUN
ftr-333	273	75	:	:	PUNCT
ftr-333	273	76	(	(	PUNCT
ftr-333	273	77	1	1	X
ftr-333	273	78	)	)	PUNCT
ftr-333	273	79	the	the	DET
ftr-333	273	80	intent	intent	NOUN
ftr-333	273	81	of	of	ADP
ftr-333	273	82	the	the	DET
ftr-333	273	83	donor	donor	NOUN
ftr-333	273	84	approach	approach	NOUN
ftr-333	273	85	,	,	PUNCT
ftr-333	273	86	(	(	PUNCT
ftr-333	273	87	2	2	X
ftr-333	273	88	)	)	PUNCT
ftr-333	273	89	the	the	DET
ftr-333	273	90	substantial	substantial	ADJ
ftr-333	273	91	benefit	benefit	NOUN
ftr-333	273	92	received	receive	VERB
ftr-333	273	93	approach	approach	NOUN
ftr-333	273	94	,	,	PUNCT
ftr-333	273	95	and	and	CCONJ
ftr-333	273	96	(	(	PUNCT
ftr-333	273	97	3	3	X
ftr-333	273	98	)	)	PUNCT
ftr-333	273	99	the	the	DET
ftr-333	273	100	benefit	benefit	NOUN
ftr-333	273	101	received	receive	VERB
ftr-333	273	102	test.53	test.53	NOUN
ftr-333	273	103	under	under	ADP
ftr-333	273	104	the	the	DET
ftr-333	273	105	intent	intent	NOUN
ftr-333	273	106	of	of	ADP
ftr-333	273	107	the	the	DET
ftr-333	273	108	donor	donor	NOUN
ftr-333	273	109	approach	approach	NOUN
ftr-333	273	110	,	,	PUNCT
ftr-333	273	111	the	the	DET
ftr-333	273	112	allowance	allowance	NOUN
ftr-333	273	113	of	of	ADP
ftr-333	273	114	the	the	DET
ftr-333	273	115	charitable	charitable	ADJ
ftr-333	273	116	deduction	deduction	NOUN
ftr-333	273	117	depends	depend	VERB
ftr-333	273	118	on	on	ADP
ftr-333	273	119	the	the	DET
ftr-333	273	120	subjective	subjective	ADJ
ftr-333	273	121	intent	intent	NOUN
ftr-333	273	122	of	of	ADP
ftr-333	273	123	the	the	DET
ftr-333	273	124	donor	donor	NOUN
ftr-333	273	125	,	,	PUNCT
ftr-333	273	126	allowing	allow	VERB
ftr-333	273	127	a	a	DET
ftr-333	273	128	deduction	deduction	NOUN
ftr-333	273	129	only	only	ADV
ftr-333	273	130	if	if	SCONJ
ftr-333	273	131	the	the	DET
ftr-333	273	132	donor	donor	NOUN
ftr-333	273	133	’s	’s	PART
ftr-333	273	134	motivation	motivation	NOUN
ftr-333	273	135	for	for	ADP
ftr-333	273	136	the	the	DET
ftr-333	273	137	payment	payment	NOUN
ftr-333	273	138	was	be	AUX
ftr-333	273	139	a	a	DET
ftr-333	273	140	“	"	PUNCT
ftr-333	273	141	detached	detached	ADJ
ftr-333	273	142	and	and	CCONJ
ftr-333	273	143	disinterested	disinterested	ADJ
ftr-333	273	144	generosity	generosity	NOUN
ftr-333	273	145	.	.	PUNCT
ftr-333	273	146	.	.	PUNCT
ftr-333	274	1	.	.	PUNCT
ftr-333	275	1	out	out	ADP
ftr-333	275	2	of	of	ADP
ftr-333	275	3	affection	affection	NOUN
ftr-333	275	4	,	,	PUNCT
ftr-333	275	5	respect	respect	NOUN
ftr-333	275	6	,	,	PUNCT
ftr-333	275	7	admiration	admiration	NOUN
ftr-333	275	8	,	,	PUNCT
ftr-333	275	9	charity	charity	NOUN
ftr-333	275	10	or	or	CCONJ
ftr-333	275	11	like	like	INTJ
ftr-333	275	12	impulse	impulse	ADJ
ftr-333	275	13	.	.	PUNCT
ftr-333	275	14	”54	”54	VERB
ftr-333	275	15	however	however	ADV
ftr-333	275	16	,	,	PUNCT
ftr-333	275	17	under	under	ADP
ftr-333	275	18	the	the	DET
ftr-333	275	19	substantial	substantial	ADJ
ftr-333	275	20	benefit	benefit	NOUN
ftr-333	275	21	received	receive	VERB
ftr-333	275	22	approach	approach	NOUN
ftr-333	275	23	,	,	PUNCT
ftr-333	275	24	the	the	DET
ftr-333	275	25	donor	donor	NOUN
ftr-333	275	26	’s	’s	PART
ftr-333	275	27	motivation	motivation	NOUN
ftr-333	275	28	is	be	AUX
ftr-333	275	29	irrelevant	irrelevant	ADJ
ftr-333	275	30	.	.	PUNCT
ftr-333	276	1	instead	instead	ADV
ftr-333	276	2	,	,	PUNCT
ftr-333	276	3	the	the	DET
ftr-333	276	4	charitable	charitable	ADJ
ftr-333	276	5	deduction	deduction	NOUN
ftr-333	276	6	is	be	AUX
ftr-333	276	7	allowed	allow	VERB
ftr-333	276	8	only	only	ADV
ftr-333	276	9	if	if	SCONJ
ftr-333	276	10	the	the	DET
ftr-333	276	11	payment	payment	NOUN
ftr-333	276	12	is	be	AUX
ftr-333	276	13	made	make	VERB
ftr-333	276	14	without	without	ADP
ftr-333	276	15	the	the	DET
ftr-333	276	16	taxpayer	taxpayer	NOUN
ftr-333	276	17	receiving	receive	VERB
ftr-333	276	18	or	or	CCONJ
ftr-333	276	19	expecting	expect	VERB
ftr-333	276	20	any	any	DET
ftr-333	276	21	substantial	substantial	ADJ
ftr-333	276	22	benefit	benefit	NOUN
ftr-333	276	23	in	in	ADP
ftr-333	276	24	return	return	NOUN
ftr-333	276	25	for	for	ADP
ftr-333	276	26	such	such	ADJ
ftr-333	276	27	payment.55	payment.55	NOUN
ftr-333	276	28	finally	finally	ADV
ftr-333	276	29	,	,	PUNCT
ftr-333	276	30	under	under	ADP
ftr-333	276	31	the	the	DET
ftr-333	276	32	benefit	benefit	NOUN
ftr-333	276	33	received	receive	VERB
ftr-333	276	34	approach	approach	NOUN
ftr-333	276	35	,	,	PUNCT
ftr-333	276	36	the	the	DET
ftr-333	276	37	court	court	NOUN
ftr-333	276	38	considered	consider	VERB
ftr-333	276	39	whether	whether	SCONJ
ftr-333	276	40	the	the	DET
ftr-333	276	41	donor	donor	NOUN
ftr-333	276	42	received	receive	VERB
ftr-333	276	43	a	a	DET
ftr-333	276	44	benefit	benefit	NOUN
ftr-333	276	45	in	in	ADP
ftr-333	276	46	return	return	NOUN
ftr-333	276	47	for	for	ADP
ftr-333	276	48	his	his	PRON
ftr-333	276	49	payment.56	payment.56	NOUN
ftr-333	276	50	assuming	assume	VERB
ftr-333	276	51	the	the	DET
ftr-333	276	52	donor	donor	NOUN
ftr-333	276	53	receives	receive	VERB
ftr-333	276	54	a	a	DET
ftr-333	276	55	benefit	benefit	NOUN
ftr-333	276	56	,	,	PUNCT
ftr-333	276	57	the	the	DET
ftr-333	276	58	donor	donor	NOUN
ftr-333	276	59	is	be	AUX
ftr-333	276	60	only	only	ADV
ftr-333	276	61	allowed	allow	VERB
ftr-333	276	62	a	a	DET
ftr-333	276	63	deduction	deduction	NOUN
ftr-333	276	64	for	for	ADP
ftr-333	276	65	the	the	DET
ftr-333	276	66	amount	amount	NOUN
ftr-333	276	67	which	which	PRON
ftr-333	276	68	the	the	DET
ftr-333	276	69	payment	payment	NOUN
ftr-333	276	70	exceeds	exceed	VERB
ftr-333	276	71	the	the	DET
ftr-333	276	72	value	value	NOUN
ftr-333	276	73	of	of	ADP
ftr-333	276	74	the	the	DET
ftr-333	276	75	benefit	benefit	NOUN
ftr-333	276	76	he	he	PRON
ftr-333	276	77	received.57	received.57	VERB
ftr-333	276	78	in	in	ADP
ftr-333	276	79	1986	1986	NUM
ftr-333	276	80	,	,	PUNCT
ftr-333	276	81	in	in	ADP
ftr-333	276	82	american	american	PROPN
ftr-333	276	83	bar	bar	PROPN
ftr-333	276	84	endowment	endowment	NOUN
ftr-333	276	85	,	,	PUNCT
ftr-333	276	86	the	the	DET
ftr-333	276	87	supreme	supreme	PROPN
ftr-333	276	88	court	court	PROPN
ftr-333	276	89	provided	provide	VERB
ftr-333	276	90	guidance	guidance	NOUN
ftr-333	276	91	on	on	ADP
ftr-333	276	92	the	the	DET
ftr-333	276	93	proper	proper	ADJ
ftr-333	276	94	approach	approach	NOUN
ftr-333	276	95	to	to	ADP
ftr-333	276	96	use	use	VERB
ftr-333	276	97	in	in	ADP
ftr-333	276	98	determining	determine	VERB
ftr-333	276	99	whether	whether	SCONJ
ftr-333	276	100	a	a	DET
ftr-333	276	101	donation	donation	NOUN
ftr-333	276	102	to	to	ADP
ftr-333	276	103	50	50	NUM
ftr-333	276	104	.	.	PUNCT
ftr-333	276	105	i.r.c	i.r.c	NOUN
ftr-333	276	106	.	.	PUNCT
ftr-333	277	1	§	§	PROPN
ftr-333	277	2	170(c	170(c	PROPN
ftr-333	277	3	)	)	PUNCT
ftr-333	277	4	.	.	PUNCT
ftr-333	278	1	51	51	NUM
ftr-333	278	2	.	.	PUNCT
ftr-333	279	1	see	see	VERB
ftr-333	279	2	infra	infra	NOUN
ftr-333	279	3	part	part	NOUN
ftr-333	279	4	iii.a	iii.a	PROPN
ftr-333	279	5	(	(	PUNCT
ftr-333	279	6	discussing	discuss	VERB
ftr-333	279	7	the	the	DET
ftr-333	279	8	evolution	evolution	NOUN
ftr-333	279	9	of	of	ADP
ftr-333	279	10	the	the	DET
ftr-333	279	11	quid	quid	ADJ
ftr-333	279	12	pro	pro	X
ftr-333	279	13	quo	quo	NOUN
ftr-333	279	14	test	test	NOUN
ftr-333	279	15	)	)	PUNCT
ftr-333	279	16	.	.	PUNCT
ftr-333	280	1	52	52	NUM
ftr-333	280	2	.	.	PUNCT
ftr-333	281	1	see	see	VERB
ftr-333	281	2	infra	infra	NOUN
ftr-333	281	3	part	part	NOUN
ftr-333	281	4	iii.b	iii.b	X
ftr-333	281	5	(	(	PUNCT
ftr-333	281	6	discussing	discuss	VERB
ftr-333	281	7	the	the	DET
ftr-333	281	8	exceptions	exception	NOUN
ftr-333	281	9	to	to	ADP
ftr-333	281	10	the	the	DET
ftr-333	281	11	quid	quid	ADJ
ftr-333	281	12	pro	pro	X
ftr-333	281	13	quo	quo	NOUN
ftr-333	281	14	test	test	NOUN
ftr-333	281	15	)	)	PUNCT
ftr-333	281	16	.	.	PUNCT
ftr-333	282	1	53	53	NUM
ftr-333	282	2	.	.	PUNCT
ftr-333	283	1	see	see	VERB
ftr-333	283	2	generally	generally	ADV
ftr-333	283	3	todres	todre	NOUN
ftr-333	283	4	,	,	PUNCT
ftr-333	283	5	intangible	intangible	ADJ
ftr-333	283	6	religious	religious	ADJ
ftr-333	283	7	benefit	benefit	NOUN
ftr-333	283	8	,	,	PUNCT
ftr-333	283	9	supra	supra	PROPN
ftr-333	283	10	note	note	NOUN
ftr-333	283	11	30	30	NUM
ftr-333	283	12	,	,	PUNCT
ftr-333	283	13	at	at	ADP
ftr-333	283	14	101–14	101–14	NOUN
ftr-333	283	15	;	;	PUNCT
ftr-333	283	16	joseph	joseph	PROPN
ftr-333	283	17	v.	v.	ADP
ftr-333	283	18	sliskovich	sliskovich	PROPN
ftr-333	283	19	,	,	PUNCT
ftr-333	283	20	charitable	charitable	ADJ
ftr-333	283	21	contributions	contribution	NOUN
ftr-333	283	22	or	or	CCONJ
ftr-333	283	23	gifts	gift	NOUN
ftr-333	283	24	:	:	PUNCT
ftr-333	283	25	a	a	DET
ftr-333	283	26	contemporaneous	contemporaneous	ADJ
ftr-333	283	27	look	look	VERB
ftr-333	283	28	back	back	ADV
ftr-333	283	29	to	to	ADP
ftr-333	283	30	the	the	DET
ftr-333	283	31	future	future	NOUN
ftr-333	283	32	,	,	PUNCT
ftr-333	283	33	57	57	NUM
ftr-333	283	34	u.	u.	PROPN
ftr-333	283	35	mo	mo	PROPN
ftr-333	283	36	.	.	PROPN
ftr-333	283	37	kan	kan	PROPN
ftr-333	283	38	.	.	PUNCT
ftr-333	284	1	city	city	PROPN
ftr-333	284	2	l.	l.	PROPN
ftr-333	284	3	rev	rev	PROPN
ftr-333	284	4	.	.	PROPN
ftr-333	284	5	437	437	NUM
ftr-333	284	6	,	,	PUNCT
ftr-333	284	7	457	457	NUM
ftr-333	284	8	–	–	PUNCT
ftr-333	284	9	80	80	NUM
ftr-333	284	10	(	(	PUNCT
ftr-333	284	11	1989	1989	NUM
ftr-333	284	12	)	)	PUNCT
ftr-333	285	1	[	[	X
ftr-333	285	2	hereinafter	hereinafter	NOUN
ftr-333	285	3	sliskovich	sliskovich	NOUN
ftr-333	285	4	,	,	PUNCT
ftr-333	285	5	charitable	charitable	ADJ
ftr-333	285	6	contributions	contribution	NOUN
ftr-333	285	7	or	or	CCONJ
ftr-333	285	8	gifts	gift	NOUN
ftr-333	285	9	]	]	PUNCT
ftr-333	285	10	;	;	PUNCT
ftr-333	285	11	james	james	PROPN
ftr-333	285	12	w.	w.	PROPN
ftr-333	285	13	colliton	colliton	PROPN
ftr-333	285	14	,	,	PUNCT
ftr-333	285	15	the	the	DET
ftr-333	285	16	meaning	meaning	NOUN
ftr-333	285	17	of	of	ADP
ftr-333	285	18	“	"	PUNCT
ftr-333	285	19	contribution	contribution	NOUN
ftr-333	285	20	or	or	CCONJ
ftr-333	285	21	gift	gift	NOUN
ftr-333	285	22	”	"	PUNCT
ftr-333	285	23	for	for	ADP
ftr-333	285	24	charitable	charitable	ADJ
ftr-333	285	25	contribution	contribution	NOUN
ftr-333	285	26	deduction	deduction	NOUN
ftr-333	285	27	purposes	purpose	NOUN
ftr-333	285	28	,	,	PUNCT
ftr-333	285	29	41	41	NUM
ftr-333	285	30	ohio	ohio	PROPN
ftr-333	285	31	st	st	PROPN
ftr-333	285	32	.	.	PROPN
ftr-333	285	33	l.j	l.j	PROPN
ftr-333	285	34	.	.	PROPN
ftr-333	285	35	973	973	NUM
ftr-333	285	36	,	,	PUNCT
ftr-333	285	37	973–73	973–73	NUM
ftr-333	285	38	(	(	PUNCT
ftr-333	285	39	1980	1980	NUM
ftr-333	285	40	)	)	PUNCT
ftr-333	286	1	[	[	X
ftr-333	286	2	hereinafter	hereinafter	NOUN
ftr-333	286	3	colliton	colliton	NOUN
ftr-333	286	4	,	,	PUNCT
ftr-333	286	5	meaning	meaning	NOUN
ftr-333	286	6	of	of	ADP
ftr-333	286	7	contribution	contribution	NOUN
ftr-333	286	8	]	]	PUNCT
ftr-333	286	9	;	;	PUNCT
ftr-333	286	10	richard	richard	PROPN
ftr-333	286	11	d.	d.	PROPN
ftr-333	286	12	hobbet	hobbet	PROPN
ftr-333	286	13	,	,	PUNCT
ftr-333	286	14	charitable	charitable	ADJ
ftr-333	286	15	contributions	contribution	NOUN
ftr-333	286	16	—	—	PUNCT
ftr-333	286	17	how	how	SCONJ
ftr-333	286	18	charitable	charitable	ADJ
ftr-333	286	19	must	must	AUX
ftr-333	286	20	they	they	PRON
ftr-333	286	21	be	be	AUX
ftr-333	286	22	?	?	PUNCT
ftr-333	286	23	,	,	PUNCT
ftr-333	286	24	11	11	NUM
ftr-333	286	25	seton	seton	PROPN
ftr-333	286	26	hall	hall	PROPN
ftr-333	286	27	l.	l.	PROPN
ftr-333	286	28	rev	rev	PROPN
ftr-333	286	29	.	.	PROPN
ftr-333	286	30	1	1	NUM
ftr-333	286	31	(	(	PUNCT
ftr-333	286	32	1980	1980	NUM
ftr-333	286	33	)	)	PUNCT
ftr-333	287	1	[	[	X
ftr-333	287	2	hereinafter	hereinafter	NOUN
ftr-333	287	3	hobbet	hobbet	NOUN
ftr-333	287	4	,	,	PUNCT
ftr-333	287	5	charitable	charitable	ADJ
ftr-333	287	6	contributions	contribution	NOUN
ftr-333	287	7	]	]	PUNCT
ftr-333	287	8	.	.	PUNCT
ftr-333	288	1	54	54	NUM
ftr-333	288	2	.	.	PUNCT
ftr-333	289	1	dejong	dejong	PROPN
ftr-333	289	2	v.	v.	PROPN
ftr-333	289	3	commissioner	commissioner	PROPN
ftr-333	289	4	,	,	PUNCT
ftr-333	289	5	309	309	NUM
ftr-333	289	6	f.2d	f.2d	ADP
ftr-333	289	7	373	373	NUM
ftr-333	289	8	,	,	PUNCT
ftr-333	289	9	379	379	NUM
ftr-333	289	10	(	(	PUNCT
ftr-333	289	11	9th	9th	ADJ
ftr-333	289	12	cir	cir	NOUN
ftr-333	289	13	.	.	PROPN
ftr-333	289	14	1962	1962	NUM
ftr-333	289	15	)	)	PUNCT
ftr-333	289	16	.	.	PUNCT
ftr-333	290	1	55	55	NUM
ftr-333	290	2	.	.	PUNCT
ftr-333	290	3	singer	singer	PROPN
ftr-333	290	4	co.	co.	PROPN
ftr-333	291	1	v.	v.	PROPN
ftr-333	291	2	united	united	PROPN
ftr-333	291	3	states	states	PROPN
ftr-333	291	4	,	,	PUNCT
ftr-333	291	5	196	196	NUM
ftr-333	291	6	ct	ct	NOUN
ftr-333	291	7	.	.	PUNCT
ftr-333	292	1	cl	cl	NOUN
ftr-333	292	2	.	.	PROPN
ftr-333	293	1	90	90	NUM
ftr-333	293	2	,	,	PUNCT
ftr-333	293	3	106	106	NUM
ftr-333	293	4	(	(	PUNCT
ftr-333	293	5	1971	1971	NUM
ftr-333	293	6	)	)	PUNCT
ftr-333	293	7	.	.	PUNCT
ftr-333	294	1	56	56	NUM
ftr-333	294	2	.	.	X
ftr-333	294	3	oppewal	oppewal	PROPN
ftr-333	294	4	v.	v.	ADP
ftr-333	294	5	commissioner	commissioner	NOUN
ftr-333	294	6	,	,	PUNCT
ftr-333	294	7	468	468	NUM
ftr-333	294	8	f.2d	f.2d	NOUN
ftr-333	294	9	1000	1000	NUM
ftr-333	294	10	,	,	PUNCT
ftr-333	294	11	1001	1001	NUM
ftr-333	294	12	-	-	SYM
ftr-333	294	13	02	02	NUM
ftr-333	294	14	(	(	PUNCT
ftr-333	294	15	1st	1st	ADJ
ftr-333	294	16	cir	cir	NOUN
ftr-333	294	17	.	.	PROPN
ftr-333	294	18	1972	1972	NUM
ftr-333	294	19	)	)	PUNCT
ftr-333	294	20	.	.	PUNCT
ftr-333	295	1	57	57	NUM
ftr-333	295	2	.	.	PUNCT
ftr-333	296	1	i	i	PRON
ftr-333	296	2	d.	d.	PROPN
ftr-333	296	3	466	466	NUM
ftr-333	296	4	florida	florida	PROPN
ftr-333	296	5	tax	tax	NOUN
ftr-333	296	6	review	review	NOUN
ftr-333	296	7	[	[	X
ftr-333	296	8	vol	vol	NOUN
ftr-333	296	9	.	.	PUNCT
ftr-333	297	1	12:6	12:6	NUM
ftr-333	297	2	a	a	DET
ftr-333	297	3	charity	charity	NOUN
ftr-333	297	4	qualified	qualify	VERB
ftr-333	297	5	as	as	ADP
ftr-333	297	6	a	a	DET
ftr-333	297	7	“	"	PUNCT
ftr-333	297	8	contribution	contribution	NOUN
ftr-333	297	9	or	or	CCONJ
ftr-333	297	10	gift	gift	NOUN
ftr-333	297	11	.	.	PUNCT
ftr-333	298	1	”58	”58	PROPN
ftr-333	298	2	the	the	DET
ftr-333	298	3	court	court	NOUN
ftr-333	298	4	adopted	adopt	VERB
ftr-333	298	5	the	the	DET
ftr-333	298	6	quid	quid	ADJ
ftr-333	298	7	pro	pro	X
ftr-333	298	8	quo	quo	NOUN
ftr-333	298	9	test	test	NOUN
ftr-333	298	10	,	,	PUNCT
ftr-333	298	11	a	a	DET
ftr-333	298	12	two	two	NUM
ftr-333	298	13	-	-	PUNCT
ftr-333	298	14	part	part	NOUN
ftr-333	298	15	test	test	NOUN
ftr-333	298	16	in	in	ADP
ftr-333	298	17	which	which	PRON
ftr-333	298	18	the	the	DET
ftr-333	298	19	taxpayer	taxpayer	NOUN
ftr-333	298	20	must	must	AUX
ftr-333	298	21	demonstrate	demonstrate	VERB
ftr-333	298	22	(	(	PUNCT
ftr-333	298	23	1	1	X
ftr-333	298	24	)	)	PUNCT
ftr-333	298	25	the	the	DET
ftr-333	298	26	fair	fair	ADJ
ftr-333	298	27	market	market	NOUN
ftr-333	298	28	value	value	NOUN
ftr-333	298	29	of	of	ADP
ftr-333	298	30	the	the	DET
ftr-333	298	31	payment	payment	NOUN
ftr-333	298	32	to	to	ADP
ftr-333	298	33	the	the	DET
ftr-333	298	34	charitable	charitable	ADJ
ftr-333	298	35	organization	organization	NOUN
ftr-333	298	36	exceeded	exceed	VERB
ftr-333	298	37	the	the	DET
ftr-333	298	38	fair	fair	ADJ
ftr-333	298	39	market	market	NOUN
ftr-333	298	40	value	value	NOUN
ftr-333	298	41	of	of	ADP
ftr-333	298	42	the	the	DET
ftr-333	298	43	benefit	benefit	NOUN
ftr-333	298	44	the	the	DET
ftr-333	298	45	taxpayer	taxpayer	NOUN
ftr-333	298	46	received	receive	VERB
ftr-333	298	47	in	in	ADP
ftr-333	298	48	return	return	NOUN
ftr-333	298	49	and	and	CCONJ
ftr-333	298	50	(	(	PUNCT
ftr-333	298	51	2	2	X
ftr-333	298	52	)	)	PUNCT
ftr-333	298	53	if	if	SCONJ
ftr-333	298	54	there	there	PRON
ftr-333	298	55	is	be	VERB
ftr-333	298	56	an	an	DET
ftr-333	298	57	excess	excess	ADJ
ftr-333	298	58	payment	payment	NOUN
ftr-333	298	59	,	,	PUNCT
ftr-333	298	60	the	the	DET
ftr-333	298	61	taxpayer	taxpayer	NOUN
ftr-333	298	62	intended	intend	VERB
ftr-333	298	63	the	the	DET
ftr-333	298	64	excess	excess	ADJ
ftr-333	298	65	payment	payment	NOUN
ftr-333	298	66	to	to	PART
ftr-333	298	67	be	be	AUX
ftr-333	298	68	a	a	DET
ftr-333	298	69	gift.59	gift.59	NOUN
ftr-333	298	70	soon	soon	ADV
ftr-333	298	71	after	after	ADV
ftr-333	298	72	,	,	PUNCT
ftr-333	298	73	in	in	ADP
ftr-333	298	74	hernandez	hernandez	PROPN
ftr-333	298	75	v.	v.	ADP
ftr-333	298	76	commissioner,60	commissioner,60	NOUN
ftr-333	298	77	the	the	DET
ftr-333	298	78	court	court	NOUN
ftr-333	298	79	reexamined	reexamine	VERB
ftr-333	298	80	the	the	DET
ftr-333	298	81	quid	quid	ADJ
ftr-333	298	82	pro	pro	X
ftr-333	298	83	quo	quo	NOUN
ftr-333	298	84	transaction	transaction	NOUN
ftr-333	298	85	issue	issue	NOUN
ftr-333	298	86	in	in	ADP
ftr-333	298	87	the	the	DET
ftr-333	298	88	context	context	NOUN
ftr-333	298	89	of	of	ADP
ftr-333	298	90	religious	religious	ADJ
ftr-333	298	91	benefits	benefit	NOUN
ftr-333	298	92	and	and	CCONJ
ftr-333	298	93	provided	provide	VERB
ftr-333	298	94	insight	insight	NOUN
ftr-333	298	95	into	into	ADP
ftr-333	298	96	the	the	DET
ftr-333	298	97	application	application	NOUN
ftr-333	298	98	of	of	ADP
ftr-333	298	99	the	the	DET
ftr-333	298	100	quid	quid	ADJ
ftr-333	298	101	pro	pro	X
ftr-333	298	102	quo	quo	NOUN
ftr-333	298	103	test.61	test.61	NOUN
ftr-333	298	104	eleven	eleven	NUM
ftr-333	298	105	years	year	NOUN
ftr-333	298	106	later	later	ADV
ftr-333	298	107	,	,	PUNCT
ftr-333	298	108	in	in	ADP
ftr-333	298	109	1997	1997	NUM
ftr-333	298	110	,	,	PUNCT
ftr-333	298	111	the	the	DET
ftr-333	298	112	service	service	NOUN
ftr-333	298	113	promulgated	promulgate	VERB
ftr-333	298	114	regulations	regulation	NOUN
ftr-333	298	115	to	to	PART
ftr-333	298	116	determine	determine	VERB
ftr-333	298	117	the	the	DET
ftr-333	298	118	deductibility	deductibility	NOUN
ftr-333	298	119	of	of	ADP
ftr-333	298	120	a	a	DET
ftr-333	298	121	quid	quid	ADJ
ftr-333	298	122	pro	pro	X
ftr-333	298	123	quo	quo	NOUN
ftr-333	298	124	donation	donation	NOUN
ftr-333	298	125	,	,	PUNCT
ftr-333	298	126	thereby	thereby	ADV
ftr-333	298	127	codifying	codify	VERB
ftr-333	298	128	the	the	DET
ftr-333	298	129	quid	quid	ADJ
ftr-333	298	130	pro	pro	X
ftr-333	298	131	quo	quo	NOUN
ftr-333	298	132	test.62	test.62	NOUN
ftr-333	298	133	1	1	NUM
ftr-333	298	134	.	.	PUNCT
ftr-333	299	1	the	the	DET
ftr-333	299	2	pre	pre	ADJ
ftr-333	299	3	-	-	ADJ
ftr-333	299	4	quid	quid	ADJ
ftr-333	299	5	pro	pro	X
ftr-333	299	6	quo	quo	NOUN
ftr-333	299	7	test	test	NOUN
ftr-333	299	8	approaches	approach	VERB
ftr-333	299	9	a.	a.	NOUN
ftr-333	299	10	the	the	DET
ftr-333	299	11	intent	intent	NOUN
ftr-333	299	12	of	of	ADP
ftr-333	299	13	the	the	DET
ftr-333	299	14	donor	donor	NOUN
ftr-333	299	15	approach	approach	NOUN
ftr-333	299	16	the	the	DET
ftr-333	299	17	first	first	ADJ
ftr-333	299	18	attempt	attempt	NOUN
ftr-333	299	19	of	of	ADP
ftr-333	299	20	a	a	DET
ftr-333	299	21	federal	federal	ADJ
ftr-333	299	22	appeals	appeal	NOUN
ftr-333	299	23	court	court	NOUN
ftr-333	299	24	to	to	PART
ftr-333	299	25	define	define	VERB
ftr-333	299	26	“	"	PUNCT
ftr-333	299	27	contribution	contribution	NOUN
ftr-333	299	28	or	or	CCONJ
ftr-333	299	29	gift	gift	NOUN
ftr-333	299	30	”	"	PUNCT
ftr-333	299	31	within	within	ADP
ftr-333	299	32	the	the	DET
ftr-333	299	33	context	context	NOUN
ftr-333	299	34	of	of	ADP
ftr-333	299	35	the	the	DET
ftr-333	299	36	charitable	charitable	ADJ
ftr-333	299	37	deduction	deduction	NOUN
ftr-333	299	38	was	be	AUX
ftr-333	299	39	in	in	ADP
ftr-333	299	40	1962	1962	NUM
ftr-333	299	41	,	,	PUNCT
ftr-333	299	42	by	by	ADP
ftr-333	299	43	the	the	DET
ftr-333	299	44	united	united	PROPN
ftr-333	299	45	states	states	PROPN
ftr-333	299	46	court	court	PROPN
ftr-333	299	47	of	of	ADP
ftr-333	299	48	appeals	appeal	NOUN
ftr-333	299	49	for	for	ADP
ftr-333	299	50	the	the	DET
ftr-333	299	51	ninth	ninth	ADJ
ftr-333	299	52	circuit	circuit	NOUN
ftr-333	299	53	in	in	ADP
ftr-333	299	54	dejong	dejong	ADV
ftr-333	299	55	v.	v.	ADP
ftr-333	299	56	commissioner.63	commissioner.63	PROPN
ftr-333	299	57	the	the	DET
ftr-333	299	58	ninth	ninth	ADJ
ftr-333	299	59	circuit	circuit	NOUN
ftr-333	299	60	was	be	AUX
ftr-333	299	61	confronted	confront	VERB
ftr-333	299	62	with	with	ADP
ftr-333	299	63	deciding	decide	VERB
ftr-333	299	64	whether	whether	SCONJ
ftr-333	299	65	a	a	DET
ftr-333	299	66	donation	donation	NOUN
ftr-333	299	67	to	to	ADP
ftr-333	299	68	a	a	DET
ftr-333	299	69	non	non	ADJ
ftr-333	299	70	-	-	ADJ
ftr-333	299	71	profit	profit	ADJ
ftr-333	299	72	religious	religious	ADJ
ftr-333	299	73	-	-	PUNCT
ftr-333	299	74	based	base	VERB
ftr-333	299	75	school	school	NOUN
ftr-333	299	76	,	,	PUNCT
ftr-333	299	77	the	the	DET
ftr-333	299	78	society	society	NOUN
ftr-333	299	79	for	for	ADP
ftr-333	299	80	christian	christian	ADJ
ftr-333	299	81	instruction	instruction	NOUN
ftr-333	299	82	(	(	PUNCT
ftr-333	299	83	the	the	DET
ftr-333	299	84	society	society	NOUN
ftr-333	299	85	)	)	PUNCT
ftr-333	299	86	,	,	PUNCT
ftr-333	299	87	which	which	PRON
ftr-333	299	88	was	be	AUX
ftr-333	299	89	attended	attend	VERB
ftr-333	299	90	by	by	ADP
ftr-333	299	91	the	the	DET
ftr-333	299	92	donors	donor	NOUN
ftr-333	299	93	’	’	PART
ftr-333	299	94	two	two	NUM
ftr-333	299	95	children	child	NOUN
ftr-333	299	96	,	,	PUNCT
ftr-333	299	97	qualified	qualified	ADJ
ftr-333	299	98	for	for	ADP
ftr-333	299	99	the	the	DET
ftr-333	299	100	charitable	charitable	ADJ
ftr-333	299	101	deduction.64	deduction.64	NOUN
ftr-333	299	102	the	the	DET
ftr-333	299	103	society	society	NOUN
ftr-333	299	104	was	be	AUX
ftr-333	299	105	a	a	DET
ftr-333	299	106	tuition	tuition	NOUN
ftr-333	299	107	-	-	PUNCT
ftr-333	299	108	free	free	ADJ
ftr-333	299	109	school	school	NOUN
ftr-333	299	110	funded	fund	VERB
ftr-333	299	111	through	through	ADP
ftr-333	299	112	various	various	ADJ
ftr-333	299	113	means	mean	NOUN
ftr-333	299	114	,	,	PUNCT
ftr-333	299	115	including	include	VERB
ftr-333	299	116	the	the	DET
ftr-333	299	117	solicitation	solicitation	NOUN
ftr-333	299	118	of	of	ADP
ftr-333	299	119	donations	donation	NOUN
ftr-333	299	120	from	from	ADP
ftr-333	299	121	the	the	DET
ftr-333	299	122	students	student	NOUN
ftr-333	299	123	’	'	PUNCT
ftr-333	299	124	parents.65	parents.65	NOUN
ftr-333	299	125	“	"	PUNCT
ftr-333	299	126	approximately	approximately	ADV
ftr-333	299	127	[	[	X
ftr-333	299	128	seventy	seventy	NUM
ftr-333	299	129	]	]	PUNCT
ftr-333	299	130	percent	percent	NOUN
ftr-333	299	131	of	of	ADP
ftr-333	299	132	the	the	DET
ftr-333	299	133	[	[	X
ftr-333	299	134	society	society	NOUN
ftr-333	299	135	’s	’s	X
ftr-333	299	136	]	]	PUNCT
ftr-333	300	1	58	58	NUM
ftr-333	300	2	.	.	PUNCT
ftr-333	301	1	united	united	PROPN
ftr-333	301	2	states	states	PROPN
ftr-333	301	3	v.	v.	ADP
ftr-333	301	4	am	be	AUX
ftr-333	301	5	.	.	PUNCT
ftr-333	302	1	bar	bar	NOUN
ftr-333	302	2	endowment	endowment	NOUN
ftr-333	302	3	,	,	PUNCT
ftr-333	302	4	477	477	NUM
ftr-333	302	5	u.s	u.s	PROPN
ftr-333	302	6	.	.	PROPN
ftr-333	302	7	105	105	NUM
ftr-333	302	8	,	,	PUNCT
ftr-333	302	9	117	117	NUM
ftr-333	302	10	(	(	PUNCT
ftr-333	302	11	1986	1986	NUM
ftr-333	302	12	)	)	PUNCT
ftr-333	302	13	.	.	PUNCT
ftr-333	303	1	59	59	NUM
ftr-333	303	2	.	.	PUNCT
ftr-333	304	1	i	i	PRON
ftr-333	304	2	d.	d.	PROPN
ftr-333	304	3	60	60	NUM
ftr-333	304	4	.	.	PUNCT
ftr-333	305	1	490	490	NUM
ftr-333	305	2	u.s	u.s	PROPN
ftr-333	305	3	.	.	PROPN
ftr-333	305	4	680	680	NUM
ftr-333	305	5	(	(	PUNCT
ftr-333	305	6	1989	1989	NUM
ftr-333	305	7	)	)	PUNCT
ftr-333	305	8	.	.	PUNCT
ftr-333	306	1	61	61	NUM
ftr-333	306	2	.	.	PUNCT
ftr-333	307	1	i	i	PRON
ftr-333	307	2	d.	d.	PROPN
ftr-333	307	3	at	at	ADP
ftr-333	307	4	690	690	NUM
ftr-333	307	5	.	.	PUNCT
ftr-333	307	6	62	62	NUM
ftr-333	307	7	.	.	PUNCT
ftr-333	308	1	reg	reg	NOUN
ftr-333	308	2	.	.	PUNCT
ftr-333	309	1	§	§	PROPN
ftr-333	309	2	1.170a-1(h	1.170a-1(h	PROPN
ftr-333	309	3	)	)	PUNCT
ftr-333	309	4	.	.	PUNCT
ftr-333	310	1	63	63	NUM
ftr-333	310	2	.	.	NUM
ftr-333	310	3	309	309	NUM
ftr-333	310	4	f.2d	f.2d	X
ftr-333	310	5	373	373	NUM
ftr-333	310	6	(	(	PUNCT
ftr-333	310	7	9th	9th	ADJ
ftr-333	310	8	cir	cir	NOUN
ftr-333	310	9	.	.	PROPN
ftr-333	310	10	1962	1962	NUM
ftr-333	310	11	)	)	PUNCT
ftr-333	310	12	.	.	PUNCT
ftr-333	311	1	see	see	VERB
ftr-333	311	2	i	i	PRON
ftr-333	311	3	d.	d.	PROPN
ftr-333	311	4	at	at	ADP
ftr-333	311	5	377	377	NUM
ftr-333	311	6	(	(	PUNCT
ftr-333	311	7	citing	cite	VERB
ftr-333	311	8	commissioner	commissioner	PROPN
ftr-333	311	9	v.	v.	PROPN
ftr-333	311	10	duberstein	duberstein	PROPN
ftr-333	311	11	,	,	PUNCT
ftr-333	311	12	363	363	NUM
ftr-333	311	13	u.s	u.s	PROPN
ftr-333	311	14	.	.	PROPN
ftr-333	311	15	278	278	NUM
ftr-333	311	16	,	,	PUNCT
ftr-333	311	17	284	284	NUM
ftr-333	311	18	(	(	PUNCT
ftr-333	311	19	1960	1960	NUM
ftr-333	311	20	)	)	PUNCT
ftr-333	311	21	)	)	PUNCT
ftr-333	311	22	(	(	PUNCT
ftr-333	311	23	“	"	PUNCT
ftr-333	311	24	the	the	DET
ftr-333	311	25	meaning	meaning	NOUN
ftr-333	311	26	of	of	ADP
ftr-333	311	27	the	the	DET
ftr-333	311	28	term	term	NOUN
ftr-333	311	29	‘	'	PUNCT
ftr-333	311	30	gift	gift	NOUN
ftr-333	311	31	’	'	PUNCT
ftr-333	311	32	as	as	SCONJ
ftr-333	311	33	applied	apply	VERB
ftr-333	311	34	to	to	ADP
ftr-333	311	35	particular	particular	ADJ
ftr-333	311	36	transfers	transfer	NOUN
ftr-333	311	37	has	have	AUX
ftr-333	311	38	always	always	ADV
ftr-333	311	39	been	be	AUX
ftr-333	311	40	a	a	DET
ftr-333	311	41	matter	matter	NOUN
ftr-333	311	42	of	of	ADP
ftr-333	311	43	contention	contention	NOUN
ftr-333	311	44	.	.	PUNCT
ftr-333	312	1	specific	specific	ADJ
ftr-333	312	2	and	and	CCONJ
ftr-333	312	3	illuminating	illuminating	ADJ
ftr-333	312	4	legislative	legislative	ADJ
ftr-333	312	5	history	history	NOUN
ftr-333	312	6	on	on	ADP
ftr-333	312	7	the	the	DET
ftr-333	312	8	point	point	NOUN
ftr-333	312	9	does	do	AUX
ftr-333	312	10	not	not	PART
ftr-333	312	11	appear	appear	VERB
ftr-333	312	12	to	to	PART
ftr-333	312	13	exist	exist	VERB
ftr-333	312	14	.	.	PUNCT
ftr-333	313	1	analogies	analogy	NOUN
ftr-333	313	2	and	and	CCONJ
ftr-333	313	3	inferences	inference	NOUN
ftr-333	313	4	drawn	draw	VERB
ftr-333	313	5	from	from	ADP
ftr-333	313	6	other	other	ADJ
ftr-333	313	7	revenue	revenue	NOUN
ftr-333	313	8	provisions	provision	NOUN
ftr-333	313	9	,	,	PUNCT
ftr-333	313	10	such	such	ADJ
ftr-333	313	11	as	as	ADP
ftr-333	313	12	the	the	DET
ftr-333	313	13	estate	estate	NOUN
ftr-333	313	14	and	and	CCONJ
ftr-333	313	15	gift	gift	NOUN
ftr-333	313	16	taxes	taxis	NOUN
ftr-333	313	17	,	,	PUNCT
ftr-333	313	18	are	be	AUX
ftr-333	313	19	dubious	dubious	ADJ
ftr-333	313	20	.	.	PUNCT
ftr-333	313	21	”	"	PUNCT
ftr-333	313	22	)	)	PUNCT
ftr-333	313	23	.	.	PUNCT
ftr-333	314	1	64	64	NUM
ftr-333	314	2	.	.	PUNCT
ftr-333	315	1	i	i	PRON
ftr-333	315	2	d.	d.	PROPN
ftr-333	315	3	at	at	ADP
ftr-333	315	4	375	375	NUM
ftr-333	315	5	(	(	PUNCT
ftr-333	315	6	“	"	PUNCT
ftr-333	315	7	the	the	DET
ftr-333	315	8	sole	sole	ADJ
ftr-333	315	9	question	question	NOUN
ftr-333	315	10	presented	present	VERB
ftr-333	315	11	to	to	ADP
ftr-333	315	12	us	we	PRON
ftr-333	315	13	is	be	AUX
ftr-333	315	14	whether	whether	SCONJ
ftr-333	315	15	.	.	PUNCT
ftr-333	315	16	.	.	PUNCT
ftr-333	315	17	.	.	PUNCT
ftr-333	316	1	the	the	DET
ftr-333	316	2	$	$	SYM
ftr-333	316	3	400.00	400.00	NUM
ftr-333	316	4	paid	pay	VERB
ftr-333	316	5	by	by	ADP
ftr-333	316	6	[	[	X
ftr-333	316	7	the	the	DET
ftr-333	316	8	donor	donor	NOUN
ftr-333	316	9	]	]	PUNCT
ftr-333	316	10	to	to	ADP
ftr-333	316	11	the	the	DET
ftr-333	316	12	society	society	NOUN
ftr-333	316	13	was	be	AUX
ftr-333	316	14	in	in	ADP
ftr-333	316	15	the	the	DET
ftr-333	316	16	nature	nature	NOUN
ftr-333	316	17	of	of	ADP
ftr-333	316	18	a	a	DET
ftr-333	316	19	tuition	tuition	NOUN
ftr-333	316	20	fee	fee	NOUN
ftr-333	316	21	paid	pay	VERB
ftr-333	316	22	for	for	ADP
ftr-333	316	23	the	the	DET
ftr-333	316	24	education	education	NOUN
ftr-333	316	25	which	which	PRON
ftr-333	316	26	the	the	DET
ftr-333	316	27	society	society	NOUN
ftr-333	316	28	was	be	AUX
ftr-333	316	29	expected	expect	VERB
ftr-333	316	30	to	to	PART
ftr-333	316	31	furnish	furnish	VERB
ftr-333	316	32	the	the	DET
ftr-333	316	33	petitioner	petitioner	NOUN
ftr-333	316	34	’s	’s	PART
ftr-333	316	35	children	child	NOUN
ftr-333	316	36	,	,	PUNCT
ftr-333	316	37	and	and	CCONJ
ftr-333	316	38	therefore	therefore	ADV
ftr-333	316	39	not	not	PART
ftr-333	316	40	deductible	deductible	ADJ
ftr-333	316	41	as	as	ADP
ftr-333	316	42	a	a	DET
ftr-333	316	43	charitable	charitable	ADJ
ftr-333	316	44	contribution	contribution	NOUN
ftr-333	316	45	.	.	PUNCT
ftr-333	316	46	”	"	PUNCT
ftr-333	316	47	)	)	PUNCT
ftr-333	316	48	.	.	PUNCT
ftr-333	317	1	65	65	NUM
ftr-333	317	2	.	.	PUNCT
ftr-333	318	1	i	i	PRON
ftr-333	318	2	d.	d.	PROPN
ftr-333	318	3	in	in	ADP
ftr-333	318	4	the	the	DET
ftr-333	318	5	late	late	ADJ
ftr-333	318	6	summer	summer	NOUN
ftr-333	318	7	or	or	CCONJ
ftr-333	318	8	early	early	ADJ
ftr-333	318	9	fall	fall	NOUN
ftr-333	318	10	of	of	ADP
ftr-333	318	11	each	each	DET
ftr-333	318	12	year	year	NOUN
ftr-333	318	13	,	,	PUNCT
ftr-333	318	14	enrollment	enrollment	NOUN
ftr-333	318	15	committees	committee	NOUN
ftr-333	318	16	appointed	appoint	VERB
ftr-333	318	17	by	by	ADP
ftr-333	318	18	the	the	DET
ftr-333	318	19	board	board	NOUN
ftr-333	318	20	of	of	ADP
ftr-333	318	21	trustees	trustee	NOUN
ftr-333	318	22	of	of	ADP
ftr-333	318	23	the	the	DET
ftr-333	318	24	society	society	NOUN
ftr-333	318	25	meet	meet	VERB
ftr-333	318	26	with	with	ADP
ftr-333	318	27	parents	parent	NOUN
ftr-333	318	28	of	of	ADP
ftr-333	318	29	prospective	prospective	ADJ
ftr-333	318	30	students	student	NOUN
ftr-333	318	31	.	.	PUNCT
ftr-333	319	1	at	at	ADP
ftr-333	319	2	these	these	DET
ftr-333	319	3	meetings	meeting	NOUN
ftr-333	319	4	the	the	DET
ftr-333	319	5	parents	parent	NOUN
ftr-333	319	6	2012	2012	NUM
ftr-333	319	7	]	]	PUNCT
ftr-333	319	8	relighting	relighte	VERB
ftr-333	319	9	the	the	DET
ftr-333	319	10	charitable	charitable	ADJ
ftr-333	319	11	deductions	deduction	NOUN
ftr-333	319	12	467	467	NUM
ftr-333	319	13	total	total	ADJ
ftr-333	319	14	income	income	NOUN
ftr-333	319	15	[	[	X
ftr-333	319	16	was	be	AUX
ftr-333	319	17	]	]	PUNCT
ftr-333	319	18	derived	derive	VERB
ftr-333	319	19	from	from	ADP
ftr-333	319	20	contributions	contribution	NOUN
ftr-333	319	21	from	from	ADP
ftr-333	319	22	parents	parent	NOUN
ftr-333	319	23	of	of	ADP
ftr-333	319	24	enrolled	enrol	VERB
ftr-333	319	25	students	student	NOUN
ftr-333	319	26	,	,	PUNCT
ftr-333	319	27	”	"	PUNCT
ftr-333	319	28	as	as	SCONJ
ftr-333	319	29	all	all	DET
ftr-333	319	30	parents	parent	NOUN
ftr-333	319	31	contributed	contribute	VERB
ftr-333	319	32	to	to	ADP
ftr-333	319	33	the	the	DET
ftr-333	319	34	society.66	society.66	NOUN
ftr-333	319	35	even	even	ADV
ftr-333	319	36	if	if	SCONJ
ftr-333	319	37	a	a	DET
ftr-333	319	38	student	student	NOUN
ftr-333	319	39	’s	’s	PART
ftr-333	319	40	parents	parent	NOUN
ftr-333	319	41	did	do	AUX
ftr-333	319	42	not	not	PART
ftr-333	319	43	financially	financially	ADV
ftr-333	319	44	contribute	contribute	VERB
ftr-333	319	45	to	to	ADP
ftr-333	319	46	the	the	DET
ftr-333	319	47	society	society	NOUN
ftr-333	319	48	,	,	PUNCT
ftr-333	319	49	the	the	DET
ftr-333	319	50	student	student	NOUN
ftr-333	319	51	was	be	AUX
ftr-333	319	52	still	still	ADV
ftr-333	319	53	allowed	allow	VERB
ftr-333	319	54	to	to	PART
ftr-333	319	55	attend.67	attend.67	VERB
ftr-333	319	56	the	the	DET
ftr-333	319	57	court	court	NOUN
ftr-333	319	58	began	begin	VERB
ftr-333	319	59	its	its	PRON
ftr-333	319	60	analysis	analysis	NOUN
ftr-333	319	61	by	by	ADP
ftr-333	319	62	recognizing	recognize	VERB
ftr-333	319	63	the	the	DET
ftr-333	319	64	terms	term	NOUN
ftr-333	319	65	“	"	PUNCT
ftr-333	319	66	contribution	contribution	NOUN
ftr-333	319	67	”	"	PUNCT
ftr-333	319	68	and	and	CCONJ
ftr-333	319	69	“	"	PUNCT
ftr-333	319	70	gift	gift	NOUN
ftr-333	319	71	”	"	PUNCT
ftr-333	319	72	have	have	AUX
ftr-333	319	73	been	be	AUX
ftr-333	319	74	used	use	VERB
ftr-333	319	75	interchangeably.68	interchangeably.68	PROPN
ftr-333	319	76	unfortunately	unfortunately	ADV
ftr-333	319	77	,	,	PUNCT
ftr-333	319	78	without	without	ADP
ftr-333	319	79	any	any	DET
ftr-333	319	80	analysis	analysis	NOUN
ftr-333	319	81	regarding	regard	VERB
ftr-333	319	82	the	the	DET
ftr-333	319	83	purpose	purpose	NOUN
ftr-333	319	84	of	of	ADP
ftr-333	319	85	the	the	DET
ftr-333	319	86	charitable	charitable	ADJ
ftr-333	319	87	deduction	deduction	NOUN
ftr-333	319	88	,	,	PUNCT
ftr-333	319	89	the	the	DET
ftr-333	319	90	court	court	NOUN
ftr-333	319	91	adopted	adopt	VERB
ftr-333	319	92	the	the	DET
ftr-333	319	93	definition	definition	NOUN
ftr-333	319	94	given	give	VERB
ftr-333	319	95	by	by	ADP
ftr-333	319	96	the	the	DET
ftr-333	319	97	supreme	supreme	PROPN
ftr-333	319	98	court	court	PROPN
ftr-333	319	99	,	,	PUNCT
ftr-333	319	100	in	in	ADP
ftr-333	319	101	commissioner	commissioner	NOUN
ftr-333	319	102	v.	v.	CCONJ
ftr-333	319	103	duberstein,69	duberstein,69	PROPN
ftr-333	319	104	to	to	ADP
ftr-333	319	105	the	the	DET
ftr-333	319	106	term	term	NOUN
ftr-333	319	107	“	"	PUNCT
ftr-333	319	108	gift	gift	NOUN
ftr-333	319	109	”	"	PUNCT
ftr-333	319	110	within	within	ADP
ftr-333	319	111	the	the	DET
ftr-333	319	112	meaning	meaning	NOUN
ftr-333	319	113	of	of	ADP
ftr-333	319	114	code	code	NOUN
ftr-333	319	115	section	section	NOUN
ftr-333	319	116	102.70	102.70	NUM
ftr-333	319	117	the	the	DET
ftr-333	319	118	duberstein	duberstein	ADJ
ftr-333	319	119	court	court	NOUN
ftr-333	319	120	defined	define	VERB
ftr-333	319	121	the	the	DET
ftr-333	319	122	term	term	NOUN
ftr-333	319	123	“	"	PUNCT
ftr-333	319	124	gift	gift	NOUN
ftr-333	319	125	”	"	PUNCT
ftr-333	319	126	as	as	ADP
ftr-333	319	127	“	"	PUNCT
ftr-333	319	128	detached	detached	ADJ
ftr-333	319	129	and	and	CCONJ
ftr-333	319	130	disinterested	disinterested	ADJ
ftr-333	319	131	generosity71	generosity71	NOUN
ftr-333	319	132	.	.	PUNCT
ftr-333	319	133	.	.	PUNCT
ftr-333	319	134	.	.	PUNCT
ftr-333	320	1	out	out	ADP
ftr-333	320	2	of	of	ADP
ftr-333	320	3	affection	affection	NOUN
ftr-333	320	4	,	,	PUNCT
ftr-333	320	5	respect	respect	NOUN
ftr-333	320	6	,	,	PUNCT
ftr-333	320	7	admiration	admiration	NOUN
ftr-333	320	8	,	,	PUNCT
ftr-333	320	9	charity	charity	NOUN
ftr-333	320	10	or	or	CCONJ
ftr-333	320	11	like	like	ADJ
ftr-333	320	12	impulses	impulse	NOUN
ftr-333	320	13	.	.	PUNCT
ftr-333	321	1	”72	”72	VERB
ftr-333	321	2	furthermore	furthermore	ADV
ftr-333	321	3	,	,	PUNCT
ftr-333	321	4	the	the	DET
ftr-333	321	5	court	court	NOUN
ftr-333	321	6	stated	state	VERB
ftr-333	321	7	the	the	DET
ftr-333	321	8	subjective	subjective	ADJ
ftr-333	321	9	intent	intent	NOUN
ftr-333	321	10	of	of	ADP
ftr-333	321	11	the	the	DET
ftr-333	321	12	transferor	transferor	NOUN
ftr-333	321	13	is	be	AUX
ftr-333	321	14	the	the	DET
ftr-333	321	15	most	most	ADV
ftr-333	321	16	significant	significant	ADJ
ftr-333	321	17	factor	factor	NOUN
ftr-333	321	18	in	in	ADP
ftr-333	321	19	determining	determine	VERB
ftr-333	321	20	whether	whether	SCONJ
ftr-333	321	21	a	a	DET
ftr-333	321	22	transfer	transfer	NOUN
ftr-333	321	23	is	be	AUX
ftr-333	321	24	a	a	DET
ftr-333	321	25	“	"	PUNCT
ftr-333	321	26	gift	gift	NOUN
ftr-333	321	27	.	.	PUNCT
ftr-333	322	1	”73	”73	PROPN
ftr-333	323	1	in	in	ADP
ftr-333	323	2	relying	rely	VERB
ftr-333	323	3	on	on	ADP
ftr-333	323	4	duberstein	duberstein	NOUN
ftr-333	323	5	,	,	PUNCT
ftr-333	323	6	the	the	DET
ftr-333	323	7	ninth	ninth	ADJ
ftr-333	323	8	circuit	circuit	NOUN
ftr-333	323	9	recognized	recognize	VERB
ftr-333	323	10	:	:	PUNCT
ftr-333	323	11	the	the	DET
ftr-333	323	12	value	value	NOUN
ftr-333	323	13	of	of	ADP
ftr-333	323	14	a	a	DET
ftr-333	323	15	gift	gift	NOUN
ftr-333	323	16	may	may	AUX
ftr-333	323	17	be	be	AUX
ftr-333	323	18	excluded	exclude	VERB
ftr-333	323	19	from	from	ADP
ftr-333	323	20	gross	gross	ADJ
ftr-333	323	21	income	income	NOUN
ftr-333	323	22	only	only	ADV
ftr-333	323	23	if	if	SCONJ
ftr-333	323	24	the	the	DET
ftr-333	323	25	gift	gift	NOUN
ftr-333	323	26	proceeds	proceed	VERB
ftr-333	323	27	from	from	ADP
ftr-333	323	28	a	a	DET
ftr-333	323	29	“	"	PUNCT
ftr-333	323	30	detached	detached	ADJ
ftr-333	323	31	and	and	CCONJ
ftr-333	323	32	disinterested	disinterested	ADJ
ftr-333	323	33	generosity	generosity	NOUN
ftr-333	323	34	”	"	PUNCT
ftr-333	323	35	or	or	CCONJ
ftr-333	323	36	“	"	PUNCT
ftr-333	323	37	out	out	ADP
ftr-333	323	38	of	of	ADP
ftr-333	323	39	affection	affection	NOUN
ftr-333	323	40	,	,	PUNCT
ftr-333	323	41	admiration	admiration	NOUN
ftr-333	323	42	,	,	PUNCT
ftr-333	323	43	charity	charity	NOUN
ftr-333	323	44	or	or	CCONJ
ftr-333	323	45	like	like	ADP
ftr-333	323	46	impulses	impulse	NOUN
ftr-333	323	47	,	,	PUNCT
ftr-333	323	48	”	"	PUNCT
ftr-333	323	49	and	and	CCONJ
ftr-333	323	50	must	must	AUX
ftr-333	323	51	be	be	AUX
ftr-333	323	52	included	include	VERB
ftr-333	323	53	if	if	SCONJ
ftr-333	323	54	the	the	DET
ftr-333	323	55	claimed	claim	VERB
ftr-333	323	56	gift	gift	NOUN
ftr-333	323	57	proceeds	proceed	NOUN
ftr-333	323	58	are	be	AUX
ftr-333	323	59	given	give	VERB
ftr-333	323	60	“	"	PUNCT
ftr-333	323	61	a	a	DET
ftr-333	323	62	broad	broad	ADJ
ftr-333	323	63	picture	picture	NOUN
ftr-333	323	64	of	of	ADP
ftr-333	323	65	what	what	PRON
ftr-333	323	66	the	the	DET
ftr-333	323	67	cost	cost	NOUN
ftr-333	323	68	will	will	AUX
ftr-333	323	69	be	be	AUX
ftr-333	323	70	in	in	ADP
ftr-333	323	71	the	the	DET
ftr-333	323	72	operating	operating	NOUN
ftr-333	323	73	budget	budget	NOUN
ftr-333	323	74	for	for	ADP
ftr-333	323	75	the	the	DET
ftr-333	323	76	coming	come	VERB
ftr-333	323	77	year	year	NOUN
ftr-333	323	78	”	"	PUNCT
ftr-333	323	79	and	and	CCONJ
ftr-333	323	80	they	they	PRON
ftr-333	323	81	are	be	AUX
ftr-333	323	82	asked	ask	VERB
ftr-333	323	83	to	to	PART
ftr-333	323	84	contribute	contribute	VERB
ftr-333	323	85	to	to	ADP
ftr-333	323	86	the	the	DET
ftr-333	323	87	best	good	ADJ
ftr-333	323	88	of	of	ADP
ftr-333	323	89	their	their	PRON
ftr-333	323	90	ability	ability	NOUN
ftr-333	323	91	and	and	CCONJ
ftr-333	323	92	to	to	PART
ftr-333	323	93	try	try	VERB
ftr-333	323	94	to	to	PART
ftr-333	323	95	carry	carry	VERB
ftr-333	323	96	as	as	ADV
ftr-333	323	97	much	much	ADJ
ftr-333	323	98	“	"	PUNCT
ftr-333	323	99	of	of	ADP
ftr-333	323	100	the	the	DET
ftr-333	323	101	load	load	NOUN
ftr-333	323	102	as	as	SCONJ
ftr-333	323	103	they	they	PRON
ftr-333	323	104	feel	feel	VERB
ftr-333	323	105	they	they	PRON
ftr-333	323	106	can	can	AUX
ftr-333	323	107	.	.	PUNCT
ftr-333	323	108	”	"	PUNCT
ftr-333	324	1	when	when	SCONJ
ftr-333	324	2	a	a	DET
ftr-333	324	3	parent	parent	NOUN
ftr-333	324	4	is	be	AUX
ftr-333	324	5	known	know	VERB
ftr-333	324	6	to	to	PART
ftr-333	324	7	be	be	AUX
ftr-333	324	8	“	"	PUNCT
ftr-333	324	9	pretty	pretty	ADV
ftr-333	324	10	well	well	ADV
ftr-333	324	11	-	-	PUNCT
ftr-333	324	12	to	to	PART
ftr-333	324	13	-	-	PUNCT
ftr-333	324	14	do	do	AUX
ftr-333	324	15	”	"	PUNCT
ftr-333	324	16	it	it	PRON
ftr-333	324	17	is	be	AUX
ftr-333	324	18	suggested	suggest	VERB
ftr-333	324	19	that	that	SCONJ
ftr-333	324	20	he	he	PRON
ftr-333	324	21	contribute	contribute	VERB
ftr-333	324	22	the	the	DET
ftr-333	324	23	full	full	ADJ
ftr-333	324	24	amount	amount	NOUN
ftr-333	324	25	of	of	ADP
ftr-333	324	26	the	the	DET
ftr-333	324	27	estimated	estimate	VERB
ftr-333	324	28	cost	cost	NOUN
ftr-333	324	29	per	per	ADP
ftr-333	324	30	student	student	NOUN
ftr-333	324	31	for	for	ADP
ftr-333	324	32	the	the	DET
ftr-333	324	33	coming	come	VERB
ftr-333	324	34	year	year	NOUN
ftr-333	324	35	times	time	NOUN
ftr-333	324	36	the	the	DET
ftr-333	324	37	number	number	NOUN
ftr-333	324	38	of	of	ADP
ftr-333	324	39	students	student	NOUN
ftr-333	324	40	he	he	PRON
ftr-333	324	41	is	be	AUX
ftr-333	324	42	enrolling	enrol	VERB
ftr-333	324	43	.	.	PUNCT
ftr-333	325	1	all	all	PRON
ftr-333	325	2	of	of	ADP
ftr-333	325	3	the	the	DET
ftr-333	325	4	parents	parent	NOUN
ftr-333	325	5	interviewed	interview	VERB
ftr-333	325	6	are	be	AUX
ftr-333	325	7	given	give	VERB
ftr-333	325	8	an	an	DET
ftr-333	325	9	enrollment	enrollment	NOUN
ftr-333	325	10	card	card	NOUN
ftr-333	325	11	to	to	PART
ftr-333	325	12	sign	sign	VERB
ftr-333	325	13	and	and	CCONJ
ftr-333	325	14	are	be	AUX
ftr-333	325	15	asked	ask	VERB
ftr-333	325	16	to	to	PART
ftr-333	325	17	indicate	indicate	VERB
ftr-333	325	18	thereon	thereon	NOUN
ftr-333	325	19	the	the	DET
ftr-333	325	20	number	number	NOUN
ftr-333	325	21	of	of	ADP
ftr-333	325	22	students	student	NOUN
ftr-333	325	23	they	they	PRON
ftr-333	325	24	wish	wish	VERB
ftr-333	325	25	to	to	PART
ftr-333	325	26	enroll	enroll	VERB
ftr-333	325	27	and	and	CCONJ
ftr-333	325	28	the	the	DET
ftr-333	325	29	amount	amount	NOUN
ftr-333	325	30	of	of	ADP
ftr-333	325	31	the	the	DET
ftr-333	325	32	contribution	contribution	NOUN
ftr-333	325	33	they	they	PRON
ftr-333	325	34	intend	intend	VERB
ftr-333	325	35	to	to	PART
ftr-333	325	36	make	make	VERB
ftr-333	325	37	toward	toward	ADP
ftr-333	325	38	the	the	DET
ftr-333	325	39	operation	operation	NOUN
ftr-333	325	40	of	of	ADP
ftr-333	325	41	the	the	DET
ftr-333	325	42	school	school	NOUN
ftr-333	325	43	or	or	CCONJ
ftr-333	325	44	schools	school	NOUN
ftr-333	325	45	.	.	PUNCT
ftr-333	326	1	with	with	ADP
ftr-333	326	2	the	the	DET
ftr-333	326	3	exception	exception	NOUN
ftr-333	326	4	of	of	ADP
ftr-333	326	5	a	a	DET
ftr-333	326	6	few	few	ADJ
ftr-333	326	7	parents	parent	NOUN
ftr-333	326	8	who	who	PRON
ftr-333	326	9	have	have	VERB
ftr-333	326	10	reservations	reservation	NOUN
ftr-333	326	11	against	against	ADP
ftr-333	326	12	signing	sign	VERB
ftr-333	326	13	a	a	DET
ftr-333	326	14	card	card	NOUN
ftr-333	326	15	of	of	ADP
ftr-333	326	16	this	this	DET
ftr-333	326	17	nature	nature	NOUN
ftr-333	326	18	,	,	PUNCT
ftr-333	326	19	signed	sign	VERB
ftr-333	326	20	cards	card	NOUN
ftr-333	326	21	are	be	AUX
ftr-333	326	22	received	receive	VERB
ftr-333	326	23	from	from	ADP
ftr-333	326	24	all	all	DET
ftr-333	326	25	parents	parent	NOUN
ftr-333	326	26	.	.	PUNCT
ftr-333	327	1	i	i	PRON
ftr-333	327	2	d.	d.	PROPN
ftr-333	327	3	66	66	NUM
ftr-333	327	4	.	.	PUNCT
ftr-333	328	1	dejong	dejong	PROPN
ftr-333	328	2	,	,	PUNCT
ftr-333	328	3	309	309	NUM
ftr-333	328	4	f.2d	f.2d	NOUN
ftr-333	328	5	at	at	ADP
ftr-333	328	6	375	375	NUM
ftr-333	328	7	.	.	PUNCT
ftr-333	329	1	(	(	PUNCT
ftr-333	329	2	“	"	PUNCT
ftr-333	329	3	[	[	X
ftr-333	329	4	a]ll	a]ll	PRON
ftr-333	329	5	parents	parent	NOUN
ftr-333	329	6	of	of	ADP
ftr-333	329	7	prospective	prospective	ADJ
ftr-333	329	8	students	student	NOUN
ftr-333	329	9	do	do	AUX
ftr-333	329	10	pledge	pledge	VERB
ftr-333	329	11	a	a	DET
ftr-333	329	12	certain	certain	ADJ
ftr-333	329	13	amount	amount	NOUN
ftr-333	329	14	of	of	ADP
ftr-333	329	15	money	money	NOUN
ftr-333	329	16	,	,	PUNCT
ftr-333	329	17	although	although	SCONJ
ftr-333	329	18	in	in	ADP
ftr-333	329	19	some	some	DET
ftr-333	329	20	cases	case	NOUN
ftr-333	329	21	that	that	PRON
ftr-333	329	22	amount	amount	NOUN
ftr-333	329	23	is	be	AUX
ftr-333	329	24	‘	'	PUNCT
ftr-333	329	25	very	very	ADV
ftr-333	329	26	nominal	nominal	ADJ
ftr-333	329	27	.	.	PUNCT
ftr-333	329	28	’	'	PUNCT
ftr-333	329	29	”	"	PUNCT
ftr-333	329	30	)	)	PUNCT
ftr-333	329	31	.	.	PUNCT
ftr-333	330	1	67	67	NUM
ftr-333	330	2	.	.	PUNCT
ftr-333	331	1	i	i	PRON
ftr-333	331	2	d.	d.	PROPN
ftr-333	331	3	(	(	PUNCT
ftr-333	331	4	“	"	PUNCT
ftr-333	331	5	all	all	DET
ftr-333	331	6	facilities	facility	NOUN
ftr-333	331	7	of	of	ADP
ftr-333	331	8	the	the	DET
ftr-333	331	9	schools	school	NOUN
ftr-333	331	10	are	be	AUX
ftr-333	331	11	available	available	ADJ
ftr-333	331	12	to	to	ADP
ftr-333	331	13	all	all	DET
ftr-333	331	14	students	student	NOUN
ftr-333	331	15	irrespective	irrespective	ADV
ftr-333	331	16	of	of	ADP
ftr-333	331	17	the	the	DET
ftr-333	331	18	amounts	amount	NOUN
ftr-333	331	19	pledged	pledge	VERB
ftr-333	331	20	or	or	CCONJ
ftr-333	331	21	contributed	contribute	VERB
ftr-333	331	22	by	by	ADP
ftr-333	331	23	their	their	PRON
ftr-333	331	24	parents	parent	NOUN
ftr-333	331	25	.	.	PUNCT
ftr-333	331	26	”	"	PUNCT
ftr-333	331	27	)	)	PUNCT
ftr-333	331	28	.	.	PUNCT
ftr-333	332	1	68	68	NUM
ftr-333	332	2	.	.	PUNCT
ftr-333	333	1	i	i	PRON
ftr-333	333	2	d.	d.	PROPN
ftr-333	333	3	at	at	ADP
ftr-333	333	4	376	376	NUM
ftr-333	333	5	69	69	NUM
ftr-333	333	6	.	.	PUNCT
ftr-333	334	1	363	363	NUM
ftr-333	334	2	u.s	u.s	PROPN
ftr-333	334	3	.	.	PROPN
ftr-333	334	4	278	278	NUM
ftr-333	334	5	(	(	PUNCT
ftr-333	334	6	1960	1960	NUM
ftr-333	334	7	)	)	PUNCT
ftr-333	334	8	.	.	PUNCT
ftr-333	335	1	70	70	NUM
ftr-333	335	2	.	.	X
ftr-333	336	1	dejong	dejong	NOUN
ftr-333	336	2	,	,	PUNCT
ftr-333	336	3	309	309	NUM
ftr-333	336	4	f.2d	f.2d	X
ftr-333	336	5	at	at	ADP
ftr-333	336	6	379	379	NUM
ftr-333	336	7	.	.	PUNCT
ftr-333	337	1	71	71	NUM
ftr-333	337	2	.	.	PUNCT
ftr-333	337	3	duberstein	duberstein	NOUN
ftr-333	337	4	,	,	PUNCT
ftr-333	337	5	363	363	NUM
ftr-333	337	6	u.s	u.s	PROPN
ftr-333	337	7	.	.	PROPN
ftr-333	337	8	at	at	ADP
ftr-333	337	9	285	285	NUM
ftr-333	337	10	.	.	PUNCT
ftr-333	338	1	72	72	NUM
ftr-333	338	2	.	.	PUNCT
ftr-333	339	1	i	i	PRON
ftr-333	339	2	d.	d.	PROPN
ftr-333	339	3	73	73	NUM
ftr-333	339	4	.	.	PUNCT
ftr-333	340	1	i	i	PRON
ftr-333	340	2	d.	d.	PROPN
ftr-333	340	3	468	468	NUM
ftr-333	340	4	florida	florida	PROPN
ftr-333	340	5	tax	tax	PROPN
ftr-333	340	6	review	review	NOUN
ftr-333	341	1	[	[	X
ftr-333	341	2	vol	vol	NOUN
ftr-333	341	3	.	.	PUNCT
ftr-333	342	1	12:6	12:6	NUM
ftr-333	342	2	primarily	primarily	ADV
ftr-333	342	3	from	from	ADP
ftr-333	342	4	“	"	PUNCT
ftr-333	342	5	the	the	DET
ftr-333	342	6	constraining	constrain	VERB
ftr-333	342	7	force	force	NOUN
ftr-333	342	8	of	of	ADP
ftr-333	342	9	any	any	DET
ftr-333	342	10	moral	moral	ADJ
ftr-333	342	11	or	or	CCONJ
ftr-333	342	12	legal	legal	ADJ
ftr-333	342	13	duty	duty	NOUN
ftr-333	342	14	,	,	PUNCT
ftr-333	342	15	”	"	PUNCT
ftr-333	342	16	or	or	CCONJ
ftr-333	342	17	from	from	ADP
ftr-333	342	18	“	"	PUNCT
ftr-333	342	19	the	the	DET
ftr-333	342	20	incentive	incentive	NOUN
ftr-333	342	21	of	of	ADP
ftr-333	342	22	anticipated	anticipate	VERB
ftr-333	342	23	benefit	benefit	NOUN
ftr-333	342	24	of	of	ADP
ftr-333	342	25	an	an	DET
ftr-333	342	26	economic	economic	ADJ
ftr-333	342	27	nature	nature	NOUN
ftr-333	342	28	.	.	PUNCT
ftr-333	343	1	”74	”74	VERB
ftr-333	343	2	ultimately	ultimately	ADV
ftr-333	343	3	,	,	PUNCT
ftr-333	343	4	the	the	DET
ftr-333	343	5	ninth	ninth	ADJ
ftr-333	343	6	circuit	circuit	NOUN
ftr-333	343	7	adopted	adopt	VERB
ftr-333	343	8	the	the	DET
ftr-333	343	9	intent	intent	NOUN
ftr-333	343	10	of	of	ADP
ftr-333	343	11	the	the	DET
ftr-333	343	12	donor	donor	NOUN
ftr-333	343	13	approach	approach	NOUN
ftr-333	343	14	articulated	articulate	VERB
ftr-333	343	15	in	in	ADP
ftr-333	343	16	duberstein	duberstein	NOUN
ftr-333	343	17	,	,	PUNCT
ftr-333	343	18	for	for	ADP
ftr-333	343	19	determining	determine	VERB
ftr-333	343	20	whether	whether	SCONJ
ftr-333	343	21	a	a	DET
ftr-333	343	22	payment	payment	NOUN
ftr-333	343	23	was	be	AUX
ftr-333	343	24	a	a	DET
ftr-333	343	25	“	"	PUNCT
ftr-333	343	26	contribution	contribution	NOUN
ftr-333	343	27	or	or	CCONJ
ftr-333	343	28	gift	gift	NOUN
ftr-333	343	29	”	"	PUNCT
ftr-333	343	30	within	within	ADP
ftr-333	343	31	the	the	DET
ftr-333	343	32	meaning	meaning	NOUN
ftr-333	343	33	of	of	ADP
ftr-333	343	34	the	the	DET
ftr-333	343	35	charitable	charitable	ADJ
ftr-333	343	36	deduction	deduction	NOUN
ftr-333	343	37	by	by	ADP
ftr-333	343	38	“	"	PUNCT
ftr-333	343	39	conclud[ing	conclud[e	VERB
ftr-333	343	40	]	]	PUNCT
ftr-333	343	41	that	that	SCONJ
ftr-333	343	42	such	such	ADJ
ftr-333	343	43	criteria	criterion	NOUN
ftr-333	343	44	are	be	AUX
ftr-333	343	45	clearly	clearly	ADV
ftr-333	343	46	applicable	applicable	ADJ
ftr-333	343	47	to	to	ADP
ftr-333	343	48	a	a	DET
ftr-333	343	49	charitable	charitable	ADJ
ftr-333	343	50	deduction	deduction	NOUN
ftr-333	343	51	under	under	ADP
ftr-333	343	52	§	§	PROPN
ftr-333	343	53	170.”75	170.”75	PROPN
ftr-333	343	54	accordingly	accordingly	ADV
ftr-333	343	55	,	,	PUNCT
ftr-333	343	56	the	the	DET
ftr-333	343	57	court	court	NOUN
ftr-333	343	58	in	in	ADP
ftr-333	343	59	dejong	dejong	NOUN
ftr-333	343	60	held	hold	VERB
ftr-333	343	61	that	that	SCONJ
ftr-333	343	62	$	$	SYM
ftr-333	343	63	40076	40076	NUM
ftr-333	343	64	of	of	ADP
ftr-333	343	65	the	the	DET
ftr-333	343	66	$	$	SYM
ftr-333	343	67	1,075	1,075	NUM
ftr-333	343	68	donation	donation	NOUN
ftr-333	343	69	“	"	PUNCT
ftr-333	343	70	was	be	AUX
ftr-333	343	71	in	in	ADP
ftr-333	343	72	the	the	DET
ftr-333	343	73	nature	nature	NOUN
ftr-333	343	74	of	of	ADP
ftr-333	343	75	tuition	tuition	NOUN
ftr-333	343	76	fees	fee	NOUN
ftr-333	343	77	for	for	ADP
ftr-333	343	78	the	the	DET
ftr-333	343	79	education	education	NOUN
ftr-333	343	80	which	which	PRON
ftr-333	343	81	the	the	DET
ftr-333	343	82	society	society	NOUN
ftr-333	343	83	was	be	AUX
ftr-333	343	84	expected	expect	VERB
ftr-333	343	85	to	to	PART
ftr-333	343	86	furnish	furnish	VERB
ftr-333	343	87	to	to	ADP
ftr-333	343	88	[	[	X
ftr-333	343	89	the	the	DET
ftr-333	343	90	donor	donor	NOUN
ftr-333	343	91	’s	’s	PART
ftr-333	343	92	]	]	PUNCT
ftr-333	343	93	children	child	NOUN
ftr-333	343	94	,	,	PUNCT
ftr-333	343	95	”	"	PUNCT
ftr-333	343	96	and	and	CCONJ
ftr-333	343	97	thus	thus	ADV
ftr-333	343	98	“	"	PUNCT
ftr-333	343	99	[	[	X
ftr-333	343	100	t]he	t]he	ADV
ftr-333	343	101	payment	payment	NOUN
ftr-333	343	102	of	of	ADP
ftr-333	343	103	such	such	ADJ
ftr-333	343	104	sum	sum	NOUN
ftr-333	343	105	is	be	AUX
ftr-333	343	106	not	not	PART
ftr-333	343	107	a	a	DET
ftr-333	343	108	charitable	charitable	ADJ
ftr-333	343	109	gift	gift	NOUN
ftr-333	343	110	.	.	PUNCT
ftr-333	343	111	”77	”77	VERB
ftr-333	344	1	the	the	DET
ftr-333	344	2	charitable	charitable	ADJ
ftr-333	344	3	deduction	deduction	NOUN
ftr-333	344	4	was	be	AUX
ftr-333	344	5	allowed	allow	VERB
ftr-333	344	6	for	for	ADP
ftr-333	344	7	the	the	DET
ftr-333	344	8	remaining	remain	VERB
ftr-333	344	9	$	$	SYM
ftr-333	344	10	675	675	NUM
ftr-333	344	11	.	.	PUNCT
ftr-333	345	1	the	the	DET
ftr-333	345	2	intent	intent	NOUN
ftr-333	345	3	of	of	ADP
ftr-333	345	4	the	the	DET
ftr-333	345	5	donor	donor	NOUN
ftr-333	345	6	approach	approach	NOUN
ftr-333	345	7	is	be	AUX
ftr-333	345	8	difficult	difficult	ADJ
ftr-333	345	9	to	to	PART
ftr-333	345	10	apply	apply	VERB
ftr-333	345	11	because	because	SCONJ
ftr-333	345	12	it	it	PRON
ftr-333	345	13	requires	require	VERB
ftr-333	345	14	a	a	DET
ftr-333	345	15	subjective	subjective	ADJ
ftr-333	345	16	look	look	NOUN
ftr-333	345	17	into	into	ADP
ftr-333	345	18	the	the	DET
ftr-333	345	19	mind	mind	NOUN
ftr-333	345	20	of	of	ADP
ftr-333	345	21	a	a	DET
ftr-333	345	22	donor	donor	NOUN
ftr-333	345	23	to	to	PART
ftr-333	345	24	determine	determine	VERB
ftr-333	345	25	whether	whether	SCONJ
ftr-333	345	26	the	the	DET
ftr-333	345	27	payment	payment	NOUN
ftr-333	345	28	is	be	AUX
ftr-333	345	29	“	"	PUNCT
ftr-333	345	30	detached	detached	ADJ
ftr-333	345	31	and	and	CCONJ
ftr-333	345	32	disinterested	disinterested	ADJ
ftr-333	345	33	generosity	generosity	NOUN
ftr-333	345	34	.	.	PUNCT
ftr-333	346	1	”78	”78	ADV
ftr-333	346	2	the	the	DET
ftr-333	346	3	court	court	NOUN
ftr-333	346	4	’s	’s	PART
ftr-333	346	5	opinion	opinion	NOUN
ftr-333	346	6	74	74	NUM
ftr-333	346	7	.	.	PUNCT
ftr-333	347	1	dejong	dejong	PROPN
ftr-333	347	2	,	,	PUNCT
ftr-333	347	3	309	309	NUM
ftr-333	347	4	f.2d	f.2d	X
ftr-333	347	5	at	at	ADP
ftr-333	347	6	379	379	NUM
ftr-333	347	7	.	.	PUNCT
ftr-333	348	1	for	for	ADP
ftr-333	348	2	other	other	ADJ
ftr-333	348	3	courts	court	NOUN
ftr-333	348	4	adopting	adopt	VERB
ftr-333	348	5	the	the	DET
ftr-333	348	6	intent	intent	NOUN
ftr-333	348	7	of	of	ADP
ftr-333	348	8	the	the	DET
ftr-333	348	9	donor	donor	NOUN
ftr-333	348	10	approach	approach	NOUN
ftr-333	348	11	see	see	VERB
ftr-333	348	12	for	for	ADP
ftr-333	348	13	example	example	NOUN
ftr-333	348	14	dowell	dowell	PROPN
ftr-333	348	15	v.	v.	CCONJ
ftr-333	348	16	united	united	PROPN
ftr-333	348	17	states	states	PROPN
ftr-333	348	18	,	,	PUNCT
ftr-333	348	19	553	553	NUM
ftr-333	348	20	f.2d	f.2d	NOUN
ftr-333	348	21	1233	1233	NUM
ftr-333	348	22	(	(	PUNCT
ftr-333	348	23	10th	10th	ADJ
ftr-333	348	24	cir	cir	NOUN
ftr-333	348	25	.	.	PROPN
ftr-333	348	26	1977	1977	NUM
ftr-333	348	27	)	)	PUNCT
ftr-333	348	28	;	;	PUNCT
ftr-333	348	29	burwell	burwell	PROPN
ftr-333	348	30	v.	v.	PROPN
ftr-333	348	31	commissioner	commissioner	PROPN
ftr-333	348	32	,	,	PUNCT
ftr-333	348	33	89	89	NUM
ftr-333	348	34	t.c	t.c	PROPN
ftr-333	348	35	.	.	PROPN
ftr-333	348	36	580	580	NUM
ftr-333	348	37	(	(	PUNCT
ftr-333	348	38	1987	1987	NUM
ftr-333	348	39	)	)	PUNCT
ftr-333	348	40	;	;	PUNCT
ftr-333	348	41	mclaughlin	mclaughlin	PROPN
ftr-333	348	42	v.	v.	PROPN
ftr-333	348	43	commissioner	commissioner	PROPN
ftr-333	348	44	,	,	PUNCT
ftr-333	348	45	51	51	NUM
ftr-333	348	46	t.c	t.c	PROPN
ftr-333	348	47	.	.	PROPN
ftr-333	348	48	233	233	NUM
ftr-333	348	49	(	(	PUNCT
ftr-333	348	50	1968	1968	NUM
ftr-333	348	51	)	)	PUNCT
ftr-333	348	52	.	.	PUNCT
ftr-333	349	1	see	see	VERB
ftr-333	349	2	also	also	ADV
ftr-333	349	3	winters	winter	NOUN
ftr-333	349	4	v.	v.	ADP
ftr-333	349	5	commissioner	commissioner	PROPN
ftr-333	349	6	,	,	PUNCT
ftr-333	349	7	468	468	NUM
ftr-333	349	8	f.2d	f.2d	ADP
ftr-333	349	9	778	778	NUM
ftr-333	349	10	(	(	PUNCT
ftr-333	349	11	2d	2d	NUM
ftr-333	349	12	cir	cir	NOUN
ftr-333	349	13	.	.	PROPN
ftr-333	349	14	1972	1972	NUM
ftr-333	349	15	)	)	PUNCT
ftr-333	349	16	(	(	PUNCT
ftr-333	349	17	in	in	ADP
ftr-333	349	18	determining	determine	VERB
ftr-333	349	19	that	that	SCONJ
ftr-333	349	20	a	a	DET
ftr-333	349	21	charitable	charitable	ADJ
ftr-333	349	22	deduction	deduction	NOUN
ftr-333	349	23	was	be	AUX
ftr-333	349	24	not	not	PART
ftr-333	349	25	allowed	allow	VERB
ftr-333	349	26	,	,	PUNCT
ftr-333	349	27	the	the	DET
ftr-333	349	28	court	court	NOUN
ftr-333	349	29	decided	decide	VERB
ftr-333	349	30	not	not	PART
ftr-333	349	31	to	to	PART
ftr-333	349	32	chose	chose	VERB
ftr-333	349	33	between	between	ADP
ftr-333	349	34	the	the	DET
ftr-333	349	35	intent	intent	NOUN
ftr-333	349	36	of	of	ADP
ftr-333	349	37	the	the	DET
ftr-333	349	38	donor	donor	NOUN
ftr-333	349	39	approach	approach	NOUN
ftr-333	349	40	and	and	CCONJ
ftr-333	349	41	the	the	DET
ftr-333	349	42	benefit	benefit	NOUN
ftr-333	349	43	received	receive	VERB
ftr-333	349	44	approach	approach	NOUN
ftr-333	349	45	;	;	PUNCT
ftr-333	349	46	and	and	CCONJ
ftr-333	349	47	,	,	PUNCT
ftr-333	349	48	instead	instead	ADV
ftr-333	349	49	,	,	PUNCT
ftr-333	349	50	tested	test	VERB
ftr-333	349	51	the	the	DET
ftr-333	349	52	payment	payment	NOUN
ftr-333	349	53	under	under	ADP
ftr-333	349	54	both	both	DET
ftr-333	349	55	approaches	approach	NOUN
ftr-333	349	56	)	)	PUNCT
ftr-333	349	57	.	.	PUNCT
ftr-333	350	1	75	75	NUM
ftr-333	350	2	.	.	PUNCT
ftr-333	351	1	dejong	dejong	NOUN
ftr-333	351	2	,	,	PUNCT
ftr-333	351	3	309	309	NUM
ftr-333	351	4	f.2d	f.2d	X
ftr-333	351	5	at	at	ADP
ftr-333	351	6	379	379	NUM
ftr-333	351	7	.	.	PUNCT
ftr-333	352	1	see	see	VERB
ftr-333	352	2	also	also	ADV
ftr-333	352	3	hobbet	hobbet	NOUN
ftr-333	352	4	,	,	PUNCT
ftr-333	352	5	charitable	charitable	ADJ
ftr-333	352	6	contributions	contribution	NOUN
ftr-333	352	7	,	,	PUNCT
ftr-333	352	8	supra	supra	PROPN
ftr-333	352	9	note	note	NOUN
ftr-333	352	10	53	53	NUM
ftr-333	352	11	(	(	PUNCT
ftr-333	352	12	“	"	PUNCT
ftr-333	352	13	as	as	ADP
ftr-333	352	14	,	,	PUNCT
ftr-333	352	15	precedent	precedent	NOUN
ftr-333	352	16	,	,	PUNCT
ftr-333	352	17	however	however	ADV
ftr-333	352	18	,	,	PUNCT
ftr-333	352	19	dejong	dejong	PROPN
ftr-333	352	20	was	be	AUX
ftr-333	352	21	clouded	cloud	VERB
ftr-333	352	22	in	in	ADP
ftr-333	352	23	that	that	SCONJ
ftr-333	352	24	the	the	DET
ftr-333	352	25	[	[	X
ftr-333	352	26	service	service	NOUN
ftr-333	352	27	]	]	PUNCT
ftr-333	352	28	has	have	AUX
ftr-333	352	29	clearly	clearly	ADV
ftr-333	352	30	presented	present	VERB
ftr-333	352	31	the	the	DET
ftr-333	352	32	issue	issue	NOUN
ftr-333	352	33	to	to	ADP
ftr-333	352	34	the	the	DET
ftr-333	352	35	court	court	NOUN
ftr-333	352	36	on	on	ADP
ftr-333	352	37	the	the	DET
ftr-333	352	38	basis	basis	NOUN
ftr-333	352	39	of	of	ADP
ftr-333	352	40	an	an	DET
ftr-333	352	41	objective	objective	ADJ
ftr-333	352	42	determination	determination	NOUN
ftr-333	352	43	.	.	PUNCT
ftr-333	352	44	”	"	PUNCT
ftr-333	352	45	)	)	PUNCT
ftr-333	352	46	.	.	PUNCT
ftr-333	353	1	but	but	CCONJ
ftr-333	353	2	see	see	VERB
ftr-333	353	3	united	united	PROPN
ftr-333	353	4	states	states	PROPN
ftr-333	353	5	v.	v.	PROPN
ftr-333	353	6	transamerica	transamerica	PROPN
ftr-333	353	7	corp	corp	PROPN
ftr-333	353	8	.	.	PROPN
ftr-333	353	9	,	,	PUNCT
ftr-333	353	10	392	392	NUM
ftr-333	353	11	f.2d	f.2d	NOUN
ftr-333	353	12	522	522	NUM
ftr-333	353	13	,	,	PUNCT
ftr-333	353	14	524	524	NUM
ftr-333	353	15	(	(	PUNCT
ftr-333	353	16	9th	9th	ADJ
ftr-333	353	17	cir	cir	NOUN
ftr-333	353	18	.	.	PUNCT
ftr-333	353	19	1968	1968	NUM
ftr-333	353	20	)	)	PUNCT
ftr-333	353	21	(	(	PUNCT
ftr-333	353	22	refusing	refuse	VERB
ftr-333	353	23	to	to	PART
ftr-333	353	24	apply	apply	VERB
ftr-333	353	25	the	the	DET
ftr-333	353	26	intent	intent	NOUN
ftr-333	353	27	of	of	ADP
ftr-333	353	28	the	the	DET
ftr-333	353	29	donor	donor	NOUN
ftr-333	353	30	approach	approach	NOUN
ftr-333	353	31	in	in	ADP
ftr-333	353	32	determining	determine	VERB
ftr-333	353	33	if	if	SCONJ
ftr-333	353	34	a	a	DET
ftr-333	353	35	charitable	charitable	ADJ
ftr-333	353	36	deduction	deduction	NOUN
ftr-333	353	37	was	be	AUX
ftr-333	353	38	allowed	allow	VERB
ftr-333	353	39	for	for	ADP
ftr-333	353	40	a	a	DET
ftr-333	353	41	payment	payment	NOUN
ftr-333	353	42	by	by	ADP
ftr-333	353	43	a	a	DET
ftr-333	353	44	corporation	corporation	NOUN
ftr-333	353	45	to	to	ADP
ftr-333	353	46	a	a	DET
ftr-333	353	47	charitable	charitable	ADJ
ftr-333	353	48	organization	organization	NOUN
ftr-333	353	49	)	)	PUNCT
ftr-333	353	50	.	.	PUNCT
ftr-333	354	1	76	76	NUM
ftr-333	354	2	.	.	PUNCT
ftr-333	355	1	dejong	dejong	PROPN
ftr-333	355	2	,	,	PUNCT
ftr-333	355	3	309	309	NUM
ftr-333	355	4	f.2d	f.2d	NOUN
ftr-333	355	5	at	at	ADP
ftr-333	355	6	379	379	NUM
ftr-333	355	7	(	(	PUNCT
ftr-333	355	8	stipulating	stipulate	VERB
ftr-333	355	9	that	that	SCONJ
ftr-333	355	10	$	$	SYM
ftr-333	355	11	400	400	NUM
ftr-333	355	12	was	be	AUX
ftr-333	355	13	the	the	DET
ftr-333	355	14	approximate	approximate	ADJ
ftr-333	355	15	cost	cost	NOUN
ftr-333	355	16	of	of	ADP
ftr-333	355	17	an	an	DET
ftr-333	355	18	education	education	NOUN
ftr-333	355	19	for	for	ADP
ftr-333	355	20	two	two	NUM
ftr-333	355	21	children	child	NOUN
ftr-333	355	22	at	at	ADP
ftr-333	355	23	the	the	DET
ftr-333	355	24	society	society	NOUN
ftr-333	355	25	)	)	PUNCT
ftr-333	355	26	.	.	PUNCT
ftr-333	356	1	77	77	NUM
ftr-333	356	2	.	.	PUNCT
ftr-333	357	1	i	i	PRON
ftr-333	357	2	d.	d.	PROPN
ftr-333	357	3	see	see	VERB
ftr-333	357	4	also	also	ADV
ftr-333	357	5	channing	channing	PROPN
ftr-333	357	6	v.	v.	ADP
ftr-333	357	7	united	united	PROPN
ftr-333	357	8	states	states	PROPN
ftr-333	357	9	,	,	PUNCT
ftr-333	357	10	4	4	NUM
ftr-333	357	11	f.	f.	PROPN
ftr-333	357	12	supp	supp	PROPN
ftr-333	357	13	.	.	PUNCT
ftr-333	358	1	33	33	NUM
ftr-333	358	2	(	(	PUNCT
ftr-333	358	3	d.	d.	PROPN
ftr-333	358	4	mass	mass	PROPN
ftr-333	358	5	1933	1933	NUM
ftr-333	358	6	)	)	PUNCT
ftr-333	358	7	,	,	PUNCT
ftr-333	358	8	aff’d	aff’d	VERB
ftr-333	358	9	,	,	PUNCT
ftr-333	358	10	67	67	NUM
ftr-333	358	11	f.2d	f.2d	NOUN
ftr-333	358	12	986	986	NUM
ftr-333	358	13	(	(	PUNCT
ftr-333	358	14	1st	1st	ADJ
ftr-333	358	15	cir	cir	NOUN
ftr-333	358	16	.	.	PROPN
ftr-333	358	17	1933	1933	NUM
ftr-333	358	18	)	)	PUNCT
ftr-333	359	1	(	(	PUNCT
ftr-333	359	2	holding	hold	VERB
ftr-333	359	3	that	that	SCONJ
ftr-333	359	4	the	the	DET
ftr-333	359	5	payment	payment	NOUN
ftr-333	359	6	of	of	ADP
ftr-333	359	7	a	a	DET
ftr-333	359	8	child	child	NOUN
ftr-333	359	9	’s	’s	PART
ftr-333	359	10	school	school	NOUN
ftr-333	359	11	tuition	tuition	NOUN
ftr-333	359	12	is	be	AUX
ftr-333	359	13	a	a	DET
ftr-333	359	14	family	family	NOUN
ftr-333	359	15	expense	expense	NOUN
ftr-333	359	16	,	,	PUNCT
ftr-333	359	17	not	not	PART
ftr-333	359	18	a	a	DET
ftr-333	359	19	charitable	charitable	ADJ
ftr-333	359	20	contribution	contribution	NOUN
ftr-333	359	21	to	to	ADP
ftr-333	359	22	the	the	DET
ftr-333	359	23	educating	educate	VERB
ftr-333	359	24	institution	institution	NOUN
ftr-333	359	25	)	)	PUNCT
ftr-333	359	26	.	.	PUNCT
ftr-333	360	1	78	78	NUM
ftr-333	360	2	.	.	PUNCT
ftr-333	361	1	see	see	VERB
ftr-333	361	2	douglas	douglas	PROPN
ftr-333	361	3	a.	a.	PROPN
ftr-333	361	4	kahn	kahn	PROPN
ftr-333	361	5	&	&	CCONJ
ftr-333	361	6	jeffrey	jeffrey	PROPN
ftr-333	361	7	h.	h.	PROPN
ftr-333	361	8	kahn	kahn	PROPN
ftr-333	361	9	,	,	PUNCT
ftr-333	361	10	“	"	PUNCT
ftr-333	361	11	gifts	gift	NOUN
ftr-333	361	12	,	,	PUNCT
ftr-333	361	13	gafts	gaft	NOUN
ftr-333	361	14	,	,	PUNCT
ftr-333	361	15	and	and	CCONJ
ftr-333	361	16	gefts	geft	NOUN
ftr-333	361	17	”	"	PUNCT
ftr-333	361	18	the	the	DET
ftr-333	361	19	income	income	NOUN
ftr-333	361	20	tax	tax	NOUN
ftr-333	361	21	definition	definition	NOUN
ftr-333	361	22	and	and	CCONJ
ftr-333	361	23	treatment	treatment	NOUN
ftr-333	361	24	of	of	ADP
ftr-333	361	25	private	private	ADJ
ftr-333	361	26	and	and	CCONJ
ftr-333	361	27	charitable	charitable	ADJ
ftr-333	361	28	“	"	PUNCT
ftr-333	361	29	gifts	gift	NOUN
ftr-333	361	30	”	"	PUNCT
ftr-333	361	31	and	and	CCONJ
ftr-333	361	32	a	a	DET
ftr-333	361	33	principled	principled	ADJ
ftr-333	361	34	policy	policy	NOUN
ftr-333	361	35	justification	justification	NOUN
ftr-333	361	36	for	for	ADP
ftr-333	361	37	the	the	DET
ftr-333	361	38	exclusion	exclusion	NOUN
ftr-333	361	39	of	of	ADP
ftr-333	361	40	gifts	gift	NOUN
ftr-333	361	41	from	from	ADP
ftr-333	361	42	income	income	NOUN
ftr-333	361	43	,	,	PUNCT
ftr-333	361	44	78	78	NUM
ftr-333	361	45	notre	notre	PROPN
ftr-333	361	46	dame	dame	PROPN
ftr-333	361	47	l.	l.	PROPN
ftr-333	361	48	rev	rev	PROPN
ftr-333	361	49	.	.	PROPN
ftr-333	361	50	441	441	NUM
ftr-333	361	51	,	,	PUNCT
ftr-333	361	52	503–12	503–12	NUM
ftr-333	361	53	(	(	PUNCT
ftr-333	361	54	2003	2003	NUM
ftr-333	361	55	)	)	PUNCT
ftr-333	362	1	[	[	X
ftr-333	362	2	hereinafter	hereinafter	NOUN
ftr-333	362	3	kahn	kahn	PROPN
ftr-333	362	4	&	&	CCONJ
ftr-333	362	5	kahn	kahn	PROPN
ftr-333	362	6	,	,	PUNCT
ftr-333	362	7	“	"	PUNCT
ftr-333	362	8	gifts	gift	NOUN
ftr-333	362	9	,	,	PUNCT
ftr-333	362	10	gafts	gaft	NOUN
ftr-333	362	11	,	,	PUNCT
ftr-333	362	12	and	and	CCONJ
ftr-333	362	13	gefts	geft	NOUN
ftr-333	362	14	”	"	PUNCT
ftr-333	362	15	]	]	PUNCT
ftr-333	362	16	(	(	PUNCT
ftr-333	362	17	“	"	PUNCT
ftr-333	362	18	despite	despite	SCONJ
ftr-333	362	19	a	a	DET
ftr-333	362	20	number	number	NOUN
ftr-333	362	21	of	of	ADP
ftr-333	362	22	decisions	decision	NOUN
ftr-333	362	23	to	to	ADP
ftr-333	362	24	the	the	DET
ftr-333	362	25	contrary	contrary	NOUN
ftr-333	362	26	,	,	PUNCT
ftr-333	362	27	it	it	PRON
ftr-333	362	28	appears	appear	VERB
ftr-333	362	29	reasonably	reasonably	ADV
ftr-333	362	30	certain	certain	ADJ
ftr-333	362	31	that	that	SCONJ
ftr-333	362	32	the	the	DET
ftr-333	362	33	duberstein	duberstein	ADJ
ftr-333	362	34	standard	standard	NOUN
ftr-333	362	35	of	of	ADP
ftr-333	362	36	‘	'	PUNCT
ftr-333	362	37	detached	detached	ADJ
ftr-333	362	38	and	and	CCONJ
ftr-333	362	39	disinterested	disinterested	ADJ
ftr-333	362	40	generosity	generosity	NOUN
ftr-333	362	41	’	'	PUNCT
ftr-333	362	42	does	do	AUX
ftr-333	362	43	not	not	PART
ftr-333	362	44	and	and	CCONJ
ftr-333	362	45	should	should	AUX
ftr-333	362	46	not	not	PART
ftr-333	362	47	apply	apply	VERB
ftr-333	362	48	to	to	ADP
ftr-333	362	49	the	the	DET
ftr-333	362	50	determination	determination	NOUN
ftr-333	362	51	of	of	ADP
ftr-333	362	52	whether	whether	SCONJ
ftr-333	362	53	a	a	DET
ftr-333	362	54	transfer	transfer	NOUN
ftr-333	362	55	to	to	ADP
ftr-333	362	56	a	a	DET
ftr-333	362	57	charity	charity	NOUN
ftr-333	362	58	is	be	AUX
ftr-333	362	59	a	a	DET
ftr-333	362	60	gift	gift	NOUN
ftr-333	362	61	.	.	PUNCT
ftr-333	362	62	”	"	PUNCT
ftr-333	362	63	)	)	PUNCT
ftr-333	362	64	.	.	PUNCT
ftr-333	363	1	the	the	DET
ftr-333	363	2	application	application	NOUN
ftr-333	363	3	of	of	ADP
ftr-333	363	4	the	the	DET
ftr-333	363	5	“	"	PUNCT
ftr-333	363	6	detached	detached	ADJ
ftr-333	363	7	and	and	CCONJ
ftr-333	363	8	disinterested	disinterested	ADJ
ftr-333	363	9	generosity	generosity	NOUN
ftr-333	363	10	”	"	PUNCT
ftr-333	363	11	standard	standard	NOUN
ftr-333	363	12	also	also	ADV
ftr-333	363	13	has	have	VERB
ftr-333	363	14	a	a	DET
ftr-333	363	15	long	long	ADJ
ftr-333	363	16	standing	standing	NOUN
ftr-333	363	17	history	history	NOUN
ftr-333	363	18	of	of	ADP
ftr-333	363	19	being	be	AUX
ftr-333	363	20	problematic	problematic	ADJ
ftr-333	363	21	in	in	ADP
ftr-333	363	22	its	its	PRON
ftr-333	363	23	application	application	NOUN
ftr-333	363	24	to	to	ADP
ftr-333	363	25	i.r.c	i.r.c	NOUN
ftr-333	363	26	.	.	PUNCT
ftr-333	364	1	§	§	PROPN
ftr-333	364	2	102	102	NUM
ftr-333	364	3	.	.	PUNCT
ftr-333	365	1	see	see	VERB
ftr-333	365	2	oppewal	oppewal	NOUN
ftr-333	365	3	v.	v.	ADP
ftr-333	365	4	commissioner	commissioner	NOUN
ftr-333	365	5	,	,	PUNCT
ftr-333	365	6	468	468	NUM
ftr-333	365	7	f.2d	f.2d	NOUN
ftr-333	365	8	1000	1000	NUM
ftr-333	365	9	,	,	PUNCT
ftr-333	365	10	1002	1002	NUM
ftr-333	365	11	(	(	PUNCT
ftr-333	365	12	1st	1st	ADJ
ftr-333	365	13	cir	cir	NOUN
ftr-333	365	14	.	.	PROPN
ftr-333	365	15	1972	1972	NUM
ftr-333	365	16	)	)	PUNCT
ftr-333	365	17	;	;	PUNCT
ftr-333	365	18	steven	steven	PROPN
ftr-333	365	19	j.	j.	PROPN
ftr-333	365	20	willis	willis	PROPN
ftr-333	365	21	&	&	CCONJ
ftr-333	365	22	2012	2012	NUM
ftr-333	365	23	]	]	PUNCT
ftr-333	365	24	relighting	relighte	VERB
ftr-333	365	25	the	the	DET
ftr-333	365	26	charitable	charitable	ADJ
ftr-333	365	27	deductions	deduction	NOUN
ftr-333	365	28	469	469	NUM
ftr-333	365	29	lacked	lack	VERB
ftr-333	365	30	an	an	DET
ftr-333	365	31	explanation	explanation	NOUN
ftr-333	365	32	regarding	regard	VERB
ftr-333	365	33	its	its	PRON
ftr-333	365	34	application	application	NOUN
ftr-333	365	35	of	of	ADP
ftr-333	365	36	the	the	DET
ftr-333	365	37	“	"	PUNCT
ftr-333	365	38	detached	detached	ADJ
ftr-333	365	39	and	and	CCONJ
ftr-333	365	40	disinterested	disinterested	ADJ
ftr-333	365	41	generosity	generosity	NOUN
ftr-333	365	42	”	"	PUNCT
ftr-333	365	43	standard	standard	NOUN
ftr-333	365	44	.	.	PUNCT
ftr-333	366	1	although	although	SCONJ
ftr-333	366	2	the	the	DET
ftr-333	366	3	ninth	ninth	ADJ
ftr-333	366	4	circuit	circuit	NOUN
ftr-333	366	5	did	do	AUX
ftr-333	366	6	not	not	PART
ftr-333	366	7	discuss	discuss	VERB
ftr-333	366	8	this	this	DET
ftr-333	366	9	division	division	NOUN
ftr-333	366	10	of	of	ADP
ftr-333	366	11	the	the	DET
ftr-333	366	12	contribution	contribution	NOUN
ftr-333	366	13	amount	amount	NOUN
ftr-333	366	14	,	,	PUNCT
ftr-333	366	15	in	in	ADP
ftr-333	366	16	order	order	NOUN
ftr-333	366	17	to	to	PART
ftr-333	366	18	make	make	VERB
ftr-333	366	19	the	the	DET
ftr-333	366	20	analysis	analysis	NOUN
ftr-333	366	21	and	and	CCONJ
ftr-333	366	22	conclusion	conclusion	NOUN
ftr-333	366	23	consistent	consistent	ADJ
ftr-333	366	24	with	with	ADP
ftr-333	366	25	duberstein,79	duberstein,79	NOUN
ftr-333	366	26	the	the	DET
ftr-333	366	27	only	only	ADJ
ftr-333	366	28	rational	rational	ADJ
ftr-333	366	29	interpretation	interpretation	NOUN
ftr-333	366	30	is	be	AUX
ftr-333	366	31	that	that	SCONJ
ftr-333	366	32	the	the	DET
ftr-333	366	33	court	court	NOUN
ftr-333	366	34	viewed	view	VERB
ftr-333	366	35	the	the	DET
ftr-333	366	36	donation	donation	NOUN
ftr-333	366	37	as	as	ADP
ftr-333	366	38	being	be	AUX
ftr-333	366	39	two	two	NUM
ftr-333	366	40	separate	separate	ADJ
ftr-333	366	41	transactions.80	transactions.80	NOUN
ftr-333	366	42	the	the	DET
ftr-333	366	43	first	first	ADJ
ftr-333	366	44	transaction	transaction	NOUN
ftr-333	366	45	,	,	PUNCT
ftr-333	366	46	the	the	DET
ftr-333	366	47	nondeductible	nondeductible	ADJ
ftr-333	366	48	$	$	SYM
ftr-333	366	49	400	400	NUM
ftr-333	366	50	,	,	PUNCT
ftr-333	366	51	was	be	AUX
ftr-333	366	52	viewed	view	VERB
ftr-333	366	53	by	by	ADP
ftr-333	366	54	the	the	DET
ftr-333	366	55	court	court	NOUN
ftr-333	366	56	as	as	ADP
ftr-333	366	57	a	a	DET
ftr-333	366	58	payment	payment	NOUN
ftr-333	366	59	to	to	ADP
ftr-333	366	60	the	the	DET
ftr-333	366	61	society	society	NOUN
ftr-333	366	62	for	for	ADP
ftr-333	366	63	the	the	DET
ftr-333	366	64	tuition	tuition	NOUN
ftr-333	366	65	,	,	PUNCT
ftr-333	366	66	which	which	PRON
ftr-333	366	67	lacked	lack	VERB
ftr-333	366	68	the	the	DET
ftr-333	366	69	requisite	requisite	ADJ
ftr-333	366	70	“	"	PUNCT
ftr-333	366	71	detached	detached	ADJ
ftr-333	366	72	and	and	CCONJ
ftr-333	366	73	disinterested	disinterested	ADJ
ftr-333	366	74	generosity	generosity	NOUN
ftr-333	366	75	”	"	PUNCT
ftr-333	366	76	motive	motive	NOUN
ftr-333	366	77	as	as	SCONJ
ftr-333	366	78	the	the	DET
ftr-333	366	79	taxpayers	taxpayer	NOUN
ftr-333	366	80	anticipated	anticipate	VERB
ftr-333	366	81	the	the	DET
ftr-333	366	82	return	return	NOUN
ftr-333	366	83	benefit	benefit	NOUN
ftr-333	366	84	of	of	ADP
ftr-333	366	85	their	their	PRON
ftr-333	366	86	childrens	children	NOUN
ftr-333	366	87	’	'	PUNCT
ftr-333	366	88	education	education	NOUN
ftr-333	366	89	.	.	PUNCT
ftr-333	367	1	the	the	DET
ftr-333	367	2	second	second	ADJ
ftr-333	367	3	transaction	transaction	NOUN
ftr-333	367	4	,	,	PUNCT
ftr-333	367	5	being	be	AUX
ftr-333	367	6	a	a	DET
ftr-333	367	7	charitable	charitable	ADJ
ftr-333	367	8	donation	donation	NOUN
ftr-333	367	9	of	of	ADP
ftr-333	367	10	the	the	DET
ftr-333	367	11	remaining	remain	VERB
ftr-333	367	12	$	$	SYM
ftr-333	367	13	675	675	NUM
ftr-333	367	14	,	,	PUNCT
ftr-333	367	15	which	which	PRON
ftr-333	367	16	the	the	DET
ftr-333	367	17	court	court	NOUN
ftr-333	367	18	deemed	deem	VERB
ftr-333	367	19	deductible	deductible	ADJ
ftr-333	367	20	,	,	PUNCT
ftr-333	367	21	must	must	AUX
ftr-333	367	22	have	have	AUX
ftr-333	367	23	been	be	AUX
ftr-333	367	24	motivated	motivate	VERB
ftr-333	367	25	by	by	ADP
ftr-333	367	26	“	"	PUNCT
ftr-333	367	27	detached	detached	ADJ
ftr-333	367	28	and	and	CCONJ
ftr-333	367	29	disinterested	disinterested	ADJ
ftr-333	367	30	generosity	generosity	NOUN
ftr-333	367	31	.	.	PUNCT
ftr-333	368	1	”81	”81	NOUN
ftr-333	368	2	the	the	DET
ftr-333	368	3	court	court	NOUN
ftr-333	368	4	arguably	arguably	ADV
ftr-333	368	5	allowed	allow	VERB
ftr-333	368	6	the	the	DET
ftr-333	368	7	$	$	SYM
ftr-333	368	8	675	675	NUM
ftr-333	368	9	deduction	deduction	NOUN
ftr-333	368	10	for	for	ADP
ftr-333	368	11	the	the	DET
ftr-333	368	12	amount	amount	NOUN
ftr-333	368	13	of	of	ADP
ftr-333	368	14	the	the	DET
ftr-333	368	15	payment	payment	NOUN
ftr-333	368	16	exceeding	exceed	VERB
ftr-333	368	17	the	the	DET
ftr-333	368	18	value	value	NOUN
ftr-333	368	19	of	of	ADP
ftr-333	368	20	the	the	DET
ftr-333	368	21	educational	educational	ADJ
ftr-333	368	22	benefit	benefit	NOUN
ftr-333	368	23	received	receive	VERB
ftr-333	368	24	by	by	ADP
ftr-333	368	25	the	the	DET
ftr-333	368	26	taxpayer	taxpayer	NOUN
ftr-333	368	27	because	because	SCONJ
ftr-333	368	28	a	a	DET
ftr-333	368	29	person	person	NOUN
ftr-333	368	30	would	would	AUX
ftr-333	368	31	only	only	ADV
ftr-333	368	32	pay	pay	VERB
ftr-333	368	33	more	more	ADJ
ftr-333	368	34	for	for	ADP
ftr-333	368	35	a	a	DET
ftr-333	368	36	good	good	NOUN
ftr-333	368	37	or	or	CCONJ
ftr-333	368	38	service	service	NOUN
ftr-333	368	39	out	out	ADP
ftr-333	368	40	of	of	ADP
ftr-333	368	41	“	"	PUNCT
ftr-333	368	42	detached	detached	ADJ
ftr-333	368	43	and	and	CCONJ
ftr-333	368	44	disinterested	disinterested	ADJ
ftr-333	368	45	generosity	generosity	NOUN
ftr-333	368	46	.	.	PUNCT
ftr-333	368	47	”	"	PUNCT
ftr-333	369	1	this	this	DET
ftr-333	369	2	approach	approach	NOUN
ftr-333	369	3	is	be	AUX
ftr-333	369	4	similar	similar	ADJ
ftr-333	369	5	to	to	ADP
ftr-333	369	6	the	the	DET
ftr-333	369	7	quid	quid	ADJ
ftr-333	369	8	pro	pro	X
ftr-333	369	9	quo	quo	NOUN
ftr-333	369	10	test	test	NOUN
ftr-333	369	11	later	later	ADV
ftr-333	369	12	adopted	adopt	VERB
ftr-333	369	13	by	by	ADP
ftr-333	369	14	the	the	DET
ftr-333	369	15	supreme	supreme	PROPN
ftr-333	369	16	court	court	PROPN
ftr-333	369	17	because	because	SCONJ
ftr-333	369	18	under	under	ADP
ftr-333	369	19	the	the	DET
ftr-333	369	20	quid	quid	ADJ
ftr-333	369	21	pro	pro	X
ftr-333	369	22	quo	quo	NOUN
ftr-333	369	23	test	test	NOUN
ftr-333	369	24	only	only	ADV
ftr-333	369	25	the	the	DET
ftr-333	369	26	amount	amount	NOUN
ftr-333	369	27	of	of	ADP
ftr-333	369	28	the	the	DET
ftr-333	369	29	payment	payment	NOUN
ftr-333	369	30	exceeding	exceed	VERB
ftr-333	369	31	the	the	DET
ftr-333	369	32	amount	amount	NOUN
ftr-333	369	33	of	of	ADP
ftr-333	369	34	the	the	DET
ftr-333	369	35	benefit	benefit	NOUN
ftr-333	369	36	received	receive	VERB
ftr-333	369	37	is	be	AUX
ftr-333	369	38	deductible	deductible	ADJ
ftr-333	369	39	and	and	CCONJ
ftr-333	369	40	then	then	ADV
ftr-333	369	41	only	only	ADV
ftr-333	369	42	to	to	ADP
ftr-333	369	43	the	the	DET
ftr-333	369	44	extent	extent	NOUN
ftr-333	369	45	it	it	PRON
ftr-333	369	46	was	be	AUX
ftr-333	369	47	intended	intend	VERB
ftr-333	369	48	to	to	PART
ftr-333	369	49	be	be	AUX
ftr-333	369	50	a	a	DET
ftr-333	369	51	gift	gift	NOUN
ftr-333	369	52	.	.	PUNCT
ftr-333	370	1	michael	michael	PROPN
ftr-333	370	2	s.	s.	PROPN
ftr-333	370	3	hawley	hawley	PROPN
ftr-333	370	4	,	,	PUNCT
ftr-333	370	5	i.r.c	i.r.c	NOUN
ftr-333	370	6	.	.	PUNCT
ftr-333	370	7	section	section	PROPN
ftr-333	370	8	247(b	247(b	PROPN
ftr-333	370	9	)	)	PUNCT
ftr-333	370	10	and	and	CCONJ
ftr-333	370	11	duberstein	duberstein	ADJ
ftr-333	370	12	resurface	resurface	NOUN
ftr-333	370	13	:	:	PUNCT
ftr-333	370	14	the	the	DET
ftr-333	370	15	emperor	emperor	NOUN
ftr-333	370	16	still	still	ADV
ftr-333	370	17	has	have	VERB
ftr-333	370	18	no	no	DET
ftr-333	370	19	clothes	clothe	NOUN
ftr-333	370	20	,	,	PUNCT
ftr-333	370	21	25	25	NUM
ftr-333	370	22	ariz	ariz	NOUN
ftr-333	370	23	.	.	PUNCT
ftr-333	371	1	l.	l.	PROPN
ftr-333	371	2	rev	rev	PROPN
ftr-333	371	3	.	.	PROPN
ftr-333	371	4	907	907	NUM
ftr-333	371	5	,	,	PUNCT
ftr-333	371	6	921	921	NUM
ftr-333	371	7	(	(	PUNCT
ftr-333	371	8	1984	1984	NUM
ftr-333	371	9	)	)	PUNCT
ftr-333	371	10	(	(	PUNCT
ftr-333	371	11	explaining	explain	VERB
ftr-333	371	12	courts	court	NOUN
ftr-333	371	13	’	'	PUNCT
ftr-333	371	14	inconsistent	inconsistent	ADJ
ftr-333	371	15	results	result	NOUN
ftr-333	371	16	when	when	SCONJ
ftr-333	371	17	applying	apply	VERB
ftr-333	371	18	the	the	DET
ftr-333	371	19	duberstein	duberstein	ADJ
ftr-333	371	20	test	test	NOUN
ftr-333	371	21	and	and	CCONJ
ftr-333	371	22	attributing	attribute	VERB
ftr-333	371	23	the	the	DET
ftr-333	371	24	inconsistency	inconsistency	NOUN
ftr-333	371	25	to	to	ADP
ftr-333	371	26	the	the	DET
ftr-333	371	27	test	test	NOUN
ftr-333	371	28	’s	’s	PART
ftr-333	371	29	uncompromising	uncompromise	VERB
ftr-333	371	30	“	"	PUNCT
ftr-333	371	31	all	all	PRON
ftr-333	371	32	-	-	PUNCT
ftr-333	371	33	or	or	CCONJ
ftr-333	371	34	-	-	PUNCT
ftr-333	371	35	nothing	nothing	PRON
ftr-333	371	36	”	"	PUNCT
ftr-333	371	37	requirement	requirement	NOUN
ftr-333	371	38	)	)	PUNCT
ftr-333	371	39	.	.	PUNCT
ftr-333	372	1	but	but	CCONJ
ftr-333	372	2	see	see	VERB
ftr-333	372	3	hobbet	hobbet	NOUN
ftr-333	372	4	,	,	PUNCT
ftr-333	372	5	charitable	charitable	ADJ
ftr-333	372	6	contributions	contribution	NOUN
ftr-333	372	7	,	,	PUNCT
ftr-333	372	8	supra	supra	PROPN
ftr-333	372	9	note	note	NOUN
ftr-333	372	10	53	53	NUM
ftr-333	372	11	,	,	PUNCT
ftr-333	372	12	at	at	ADP
ftr-333	372	13	13–30	13–30	NUM
ftr-333	372	14	(	(	PUNCT
ftr-333	372	15	discussing	discuss	VERB
ftr-333	372	16	that	that	SCONJ
ftr-333	372	17	the	the	DET
ftr-333	372	18	best	good	ADJ
ftr-333	372	19	standard	standard	NOUN
ftr-333	372	20	to	to	PART
ftr-333	372	21	determine	determine	VERB
ftr-333	372	22	if	if	SCONJ
ftr-333	372	23	a	a	DET
ftr-333	372	24	payment	payment	NOUN
ftr-333	372	25	is	be	AUX
ftr-333	372	26	a	a	DET
ftr-333	372	27	“	"	PUNCT
ftr-333	372	28	contribution	contribution	NOUN
ftr-333	372	29	or	or	CCONJ
ftr-333	372	30	gift	gift	NOUN
ftr-333	372	31	”	"	PUNCT
ftr-333	372	32	is	be	AUX
ftr-333	372	33	the	the	DET
ftr-333	372	34	intent	intent	NOUN
ftr-333	372	35	of	of	ADP
ftr-333	372	36	the	the	DET
ftr-333	372	37	donor	donor	NOUN
ftr-333	372	38	approach	approach	NOUN
ftr-333	372	39	)	)	PUNCT
ftr-333	372	40	.	.	PUNCT
ftr-333	373	1	79	79	NUM
ftr-333	373	2	.	.	PUNCT
ftr-333	374	1	see	see	VERB
ftr-333	374	2	also	also	ADV
ftr-333	374	3	collman	collman	PROPN
ftr-333	374	4	v.	v.	PROPN
ftr-333	374	5	commissioner	commissioner	PROPN
ftr-333	374	6	,	,	PUNCT
ftr-333	374	7	511	511	NUM
ftr-333	374	8	f.2d	f.2d	NOUN
ftr-333	374	9	1263	1263	NUM
ftr-333	374	10	(	(	PUNCT
ftr-333	374	11	9th	9th	ADJ
ftr-333	374	12	cir	cir	NOUN
ftr-333	374	13	.	.	PROPN
ftr-333	374	14	1975	1975	NUM
ftr-333	374	15	)	)	PUNCT
ftr-333	374	16	(	(	PUNCT
ftr-333	374	17	treating	treat	VERB
ftr-333	374	18	the	the	DET
ftr-333	374	19	donation	donation	NOUN
ftr-333	374	20	of	of	ADP
ftr-333	374	21	land	land	NOUN
ftr-333	374	22	to	to	ADP
ftr-333	374	23	a	a	DET
ftr-333	374	24	government	government	NOUN
ftr-333	374	25	agency	agency	NOUN
ftr-333	374	26	as	as	ADP
ftr-333	374	27	two	two	NUM
ftr-333	374	28	transactions	transaction	NOUN
ftr-333	374	29	and	and	CCONJ
ftr-333	374	30	thus	thus	ADV
ftr-333	374	31	holding	hold	VERB
ftr-333	374	32	it	it	PRON
ftr-333	374	33	was	be	AUX
ftr-333	374	34	only	only	ADV
ftr-333	374	35	partially	partially	ADV
ftr-333	374	36	deductable	deductable	ADJ
ftr-333	374	37	as	as	SCONJ
ftr-333	374	38	the	the	DET
ftr-333	374	39	amount	amount	NOUN
ftr-333	374	40	of	of	ADP
ftr-333	374	41	the	the	DET
ftr-333	374	42	charitable	charitable	ADJ
ftr-333	374	43	deduction	deduction	NOUN
ftr-333	374	44	was	be	AUX
ftr-333	374	45	reduced	reduce	VERB
ftr-333	374	46	by	by	ADP
ftr-333	374	47	the	the	DET
ftr-333	374	48	value	value	NOUN
ftr-333	374	49	of	of	ADP
ftr-333	374	50	the	the	DET
ftr-333	374	51	construction	construction	NOUN
ftr-333	374	52	work	work	NOUN
ftr-333	374	53	performed	perform	VERB
ftr-333	374	54	by	by	ADP
ftr-333	374	55	the	the	DET
ftr-333	374	56	county	county	NOUN
ftr-333	374	57	for	for	ADP
ftr-333	374	58	the	the	DET
ftr-333	374	59	donor	donor	NOUN
ftr-333	374	60	)	)	PUNCT
ftr-333	374	61	.	.	PUNCT
ftr-333	375	1	but	but	CCONJ
ftr-333	375	2	see	see	VERB
ftr-333	375	3	for	for	ADP
ftr-333	375	4	the	the	DET
ftr-333	375	5	inconsistent	inconsistent	ADJ
ftr-333	375	6	application	application	NOUN
ftr-333	375	7	of	of	ADP
ftr-333	375	8	the	the	DET
ftr-333	375	9	transaction	transaction	NOUN
ftr-333	375	10	splitting	splitting	NOUN
ftr-333	375	11	approach	approach	NOUN
ftr-333	375	12	,	,	PUNCT
ftr-333	375	13	allen	allen	PROPN
ftr-333	375	14	v.	v.	PROPN
ftr-333	375	15	united	united	PROPN
ftr-333	375	16	states	states	PROPN
ftr-333	375	17	,	,	PUNCT
ftr-333	375	18	541	541	NUM
ftr-333	375	19	f.2d	f.2d	ADP
ftr-333	375	20	786	786	NUM
ftr-333	375	21	(	(	PUNCT
ftr-333	375	22	9th	9th	ADJ
ftr-333	375	23	cir	cir	NOUN
ftr-333	375	24	.	.	PUNCT
ftr-333	375	25	1976	1976	NUM
ftr-333	375	26	)	)	PUNCT
ftr-333	375	27	(	(	PUNCT
ftr-333	375	28	treating	treat	VERB
ftr-333	375	29	the	the	DET
ftr-333	375	30	donation	donation	NOUN
ftr-333	375	31	of	of	ADP
ftr-333	375	32	land	land	NOUN
ftr-333	375	33	to	to	ADP
ftr-333	375	34	a	a	DET
ftr-333	375	35	county	county	NOUN
ftr-333	375	36	in	in	ADP
ftr-333	375	37	order	order	NOUN
ftr-333	375	38	to	to	PART
ftr-333	375	39	secure	secure	VERB
ftr-333	375	40	the	the	DET
ftr-333	375	41	necessary	necessary	ADJ
ftr-333	375	42	permission	permission	NOUN
ftr-333	375	43	to	to	PART
ftr-333	375	44	build	build	VERB
ftr-333	375	45	a	a	DET
ftr-333	375	46	housing	housing	NOUN
ftr-333	375	47	development	development	NOUN
ftr-333	375	48	as	as	ADP
ftr-333	375	49	one	one	NUM
ftr-333	375	50	transaction	transaction	NOUN
ftr-333	375	51	and	and	CCONJ
ftr-333	375	52	allowing	allow	VERB
ftr-333	375	53	a	a	DET
ftr-333	375	54	deduction	deduction	NOUN
ftr-333	375	55	for	for	ADP
ftr-333	375	56	the	the	DET
ftr-333	375	57	full	full	ADJ
ftr-333	375	58	value	value	NOUN
ftr-333	375	59	of	of	ADP
ftr-333	375	60	land	land	NOUN
ftr-333	375	61	donated	donate	VERB
ftr-333	375	62	)	)	PUNCT
ftr-333	375	63	;	;	PUNCT
ftr-333	375	64	stubbs	stubbs	PROPN
ftr-333	375	65	v.	v.	PROPN
ftr-333	375	66	united	united	PROPN
ftr-333	375	67	states	states	PROPN
ftr-333	375	68	,	,	PUNCT
ftr-333	375	69	428	428	NUM
ftr-333	375	70	f.2d	f.2d	ADP
ftr-333	375	71	885	885	NUM
ftr-333	375	72	(	(	PUNCT
ftr-333	375	73	9th	9th	ADJ
ftr-333	375	74	cir	cir	NOUN
ftr-333	375	75	.	.	PROPN
ftr-333	375	76	1970	1970	NUM
ftr-333	375	77	)	)	PUNCT
ftr-333	375	78	(	(	PUNCT
ftr-333	375	79	disallowing	disallow	VERB
ftr-333	375	80	in	in	ADP
ftr-333	375	81	its	its	PRON
ftr-333	375	82	entirety	entirety	NOUN
ftr-333	375	83	the	the	DET
ftr-333	375	84	charitable	charitable	ADJ
ftr-333	375	85	deduction	deduction	NOUN
ftr-333	375	86	for	for	ADP
ftr-333	375	87	the	the	DET
ftr-333	375	88	donation	donation	NOUN
ftr-333	375	89	of	of	ADP
ftr-333	375	90	land	land	NOUN
ftr-333	375	91	,	,	PUNCT
ftr-333	375	92	even	even	ADV
ftr-333	375	93	though	though	SCONJ
ftr-333	375	94	the	the	DET
ftr-333	375	95	value	value	NOUN
ftr-333	375	96	of	of	ADP
ftr-333	375	97	the	the	DET
ftr-333	375	98	donation	donation	NOUN
ftr-333	375	99	exceeded	exceed	VERB
ftr-333	375	100	the	the	DET
ftr-333	375	101	value	value	NOUN
ftr-333	375	102	of	of	ADP
ftr-333	375	103	the	the	DET
ftr-333	375	104	benefit	benefit	NOUN
ftr-333	375	105	the	the	DET
ftr-333	375	106	donor	donor	NOUN
ftr-333	375	107	received	receive	VERB
ftr-333	375	108	in	in	ADP
ftr-333	375	109	return	return	NOUN
ftr-333	375	110	)	)	PUNCT
ftr-333	375	111	.	.	PUNCT
ftr-333	376	1	in	in	ADP
ftr-333	376	2	allen	allen	PROPN
ftr-333	376	3	and	and	CCONJ
ftr-333	376	4	stubbs	stubbs	PROPN
ftr-333	376	5	,	,	PUNCT
ftr-333	376	6	the	the	DET
ftr-333	376	7	ninth	ninth	ADJ
ftr-333	376	8	circuit	circuit	NOUN
ftr-333	376	9	applied	apply	VERB
ftr-333	376	10	a	a	DET
ftr-333	376	11	modified	modify	VERB
ftr-333	376	12	version	version	NOUN
ftr-333	376	13	of	of	ADP
ftr-333	376	14	the	the	DET
ftr-333	376	15	intent	intent	NOUN
ftr-333	376	16	of	of	ADP
ftr-333	376	17	the	the	DET
ftr-333	376	18	donor	donor	NOUN
ftr-333	376	19	approach	approach	NOUN
ftr-333	376	20	stating	state	VERB
ftr-333	376	21	that	that	SCONJ
ftr-333	376	22	the	the	DET
ftr-333	376	23	approach	approach	NOUN
ftr-333	376	24	was	be	AUX
ftr-333	376	25	to	to	PART
ftr-333	376	26	“	"	PUNCT
ftr-333	376	27	expose	expose	VERB
ftr-333	376	28	the	the	DET
ftr-333	376	29	true	true	ADJ
ftr-333	376	30	nature	nature	NOUN
ftr-333	376	31	of	of	ADP
ftr-333	376	32	the	the	DET
ftr-333	376	33	transaction	transaction	NOUN
ftr-333	376	34	.	.	PUNCT
ftr-333	376	35	”	"	PUNCT
ftr-333	377	1	allen	allen	PROPN
ftr-333	377	2	,	,	PUNCT
ftr-333	377	3	541	541	NUM
ftr-333	377	4	f.2d	f.2d	NOUN
ftr-333	377	5	at	at	ADP
ftr-333	377	6	788	788	NUM
ftr-333	377	7	;	;	PUNCT
ftr-333	377	8	stubbs	stubbs	PROPN
ftr-333	377	9	,	,	PUNCT
ftr-333	377	10	428	428	NUM
ftr-333	377	11	f.2d	f.2d	X
ftr-333	377	12	at	at	ADP
ftr-333	377	13	887	887	NUM
ftr-333	377	14	.	.	PUNCT
ftr-333	378	1	80	80	NUM
ftr-333	378	2	.	.	PUNCT
ftr-333	378	3	colliton	colliton	NOUN
ftr-333	378	4	,	,	PUNCT
ftr-333	378	5	meaning	meaning	NOUN
ftr-333	378	6	of	of	ADP
ftr-333	378	7	contribution	contribution	NOUN
ftr-333	378	8	,	,	PUNCT
ftr-333	378	9	supra	supra	PROPN
ftr-333	378	10	note	note	PROPN
ftr-333	378	11	53	53	NUM
ftr-333	378	12	,	,	PUNCT
ftr-333	378	13	at	at	ADP
ftr-333	378	14	983	983	NUM
ftr-333	378	15	(	(	PUNCT
ftr-333	378	16	“	"	PUNCT
ftr-333	378	17	it	it	PRON
ftr-333	378	18	is	be	AUX
ftr-333	378	19	difficult	difficult	ADJ
ftr-333	378	20	to	to	PART
ftr-333	378	21	escape	escape	VERB
ftr-333	378	22	the	the	DET
ftr-333	378	23	feeling	feeling	NOUN
ftr-333	378	24	that	that	SCONJ
ftr-333	378	25	the	the	DET
ftr-333	378	26	court	court	NOUN
ftr-333	378	27	first	first	ADV
ftr-333	378	28	decided	decide	VERB
ftr-333	378	29	that	that	SCONJ
ftr-333	378	30	$	$	SYM
ftr-333	378	31	675	675	NUM
ftr-333	378	32	more	more	ADJ
ftr-333	378	33	was	be	AUX
ftr-333	378	34	given	give	VERB
ftr-333	378	35	to	to	ADP
ftr-333	378	36	the	the	DET
ftr-333	378	37	society	society	NOUN
ftr-333	378	38	than	than	ADP
ftr-333	378	39	the	the	DET
ftr-333	378	40	value	value	NOUN
ftr-333	378	41	of	of	ADP
ftr-333	378	42	the	the	DET
ftr-333	378	43	education	education	NOUN
ftr-333	378	44	received	receive	VERB
ftr-333	378	45	in	in	ADP
ftr-333	378	46	return	return	NOUN
ftr-333	378	47	and	and	CCONJ
ftr-333	378	48	that	that	SCONJ
ftr-333	378	49	,	,	PUNCT
ftr-333	378	50	therefore	therefore	ADV
ftr-333	378	51	,	,	PUNCT
ftr-333	378	52	the	the	DET
ftr-333	378	53	transfer	transfer	NOUN
ftr-333	378	54	of	of	ADP
ftr-333	378	55	$	$	SYM
ftr-333	378	56	675	675	NUM
ftr-333	378	57	was	be	AUX
ftr-333	378	58	made	make	VERB
ftr-333	378	59	because	because	SCONJ
ftr-333	378	60	of	of	ADP
ftr-333	378	61	“	"	PUNCT
ftr-333	378	62	ʻdetached	ʻdetache	VERB
ftr-333	378	63	and	and	CCONJ
ftr-333	378	64	disinterested	disinterested	ADJ
ftr-333	378	65	generosity	generosity	NOUN
ftr-333	378	66	.	.	PUNCT
ftr-333	378	67	’	'	PUNCT
ftr-333	378	68	”	"	PUNCT
ftr-333	378	69	)	)	PUNCT
ftr-333	378	70	.	.	PUNCT
ftr-333	379	1	81	81	NUM
ftr-333	379	2	.	.	PUNCT
ftr-333	380	1	dejong	dejong	PROPN
ftr-333	380	2	,	,	PUNCT
ftr-333	380	3	309	309	NUM
ftr-333	380	4	f.2d	f.2d	NOUN
ftr-333	380	5	at	at	ADP
ftr-333	380	6	379	379	NUM
ftr-333	380	7	(	(	PUNCT
ftr-333	380	8	providing	provide	VERB
ftr-333	380	9	that	that	SCONJ
ftr-333	380	10	the	the	DET
ftr-333	380	11	service	service	NOUN
ftr-333	380	12	has	have	AUX
ftr-333	380	13	already	already	ADV
ftr-333	380	14	conceded	concede	VERB
ftr-333	380	15	the	the	DET
ftr-333	380	16	issue	issue	NOUN
ftr-333	380	17	that	that	SCONJ
ftr-333	380	18	the	the	DET
ftr-333	380	19	excess	excess	ADJ
ftr-333	380	20	payment	payment	NOUN
ftr-333	380	21	amount	amount	NOUN
ftr-333	380	22	of	of	ADP
ftr-333	380	23	$	$	SYM
ftr-333	380	24	675	675	NUM
ftr-333	380	25	was	be	AUX
ftr-333	380	26	deductible	deductible	ADJ
ftr-333	380	27	)	)	PUNCT
ftr-333	380	28	.	.	PUNCT
ftr-333	381	1	470	470	NUM
ftr-333	381	2	florida	florida	PROPN
ftr-333	381	3	tax	tax	NOUN
ftr-333	381	4	review	review	NOUN
ftr-333	381	5	[	[	X
ftr-333	381	6	vol	vol	NOUN
ftr-333	381	7	.	.	PUNCT
ftr-333	382	1	12:6	12:6	NUM
ftr-333	382	2	b.	b.	PROPN
ftr-333	382	3	the	the	DET
ftr-333	382	4	substantial	substantial	ADJ
ftr-333	382	5	benefit	benefit	NOUN
ftr-333	382	6	received	receive	VERB
ftr-333	382	7	approach	approach	NOUN
ftr-333	382	8	in	in	ADP
ftr-333	382	9	1971	1971	NUM
ftr-333	382	10	,	,	PUNCT
ftr-333	382	11	nine	nine	NUM
ftr-333	382	12	years	year	NOUN
ftr-333	382	13	after	after	ADP
ftr-333	382	14	dejong	dejong	NOUN
ftr-333	382	15	,	,	PUNCT
ftr-333	382	16	in	in	ADP
ftr-333	382	17	singer	singer	PROPN
ftr-333	382	18	co.	co.	PROPN
ftr-333	383	1	v.	v.	ADP
ftr-333	383	2	united	united	PROPN
ftr-333	383	3	states,82	states,82	PROPN
ftr-333	383	4	the	the	DET
ftr-333	383	5	united	united	PROPN
ftr-333	383	6	states	states	PROPN
ftr-333	383	7	court	court	PROPN
ftr-333	383	8	of	of	ADP
ftr-333	383	9	claims	claim	NOUN
ftr-333	383	10	established	establish	VERB
ftr-333	383	11	an	an	DET
ftr-333	383	12	alternative	alternative	ADJ
ftr-333	383	13	approach	approach	NOUN
ftr-333	383	14	to	to	ADP
ftr-333	383	15	the	the	DET
ftr-333	383	16	intent	intent	NOUN
ftr-333	383	17	of	of	ADP
ftr-333	383	18	the	the	DET
ftr-333	383	19	donor	donor	NOUN
ftr-333	383	20	approach	approach	NOUN
ftr-333	383	21	.	.	PUNCT
ftr-333	384	1	in	in	ADP
ftr-333	384	2	singer	singer	NOUN
ftr-333	384	3	,	,	PUNCT
ftr-333	384	4	the	the	DET
ftr-333	384	5	singer	singer	NOUN
ftr-333	384	6	company	company	NOUN
ftr-333	384	7	sold	sell	VERB
ftr-333	384	8	its	its	PRON
ftr-333	384	9	sewing	sewing	NOUN
ftr-333	384	10	machines	machine	NOUN
ftr-333	384	11	to	to	ADP
ftr-333	384	12	schools	school	NOUN
ftr-333	384	13	and	and	CCONJ
ftr-333	384	14	other	other	ADJ
ftr-333	384	15	charities	charity	NOUN
ftr-333	384	16	at	at	ADP
ftr-333	384	17	a	a	DET
ftr-333	384	18	rate83	rate83	NOUN
ftr-333	384	19	below	below	ADP
ftr-333	384	20	fair	fair	ADJ
ftr-333	384	21	market	market	NOUN
ftr-333	384	22	value.84	value.84	NOUN
ftr-333	384	23	accordingly	accordingly	ADV
ftr-333	384	24	,	,	PUNCT
ftr-333	384	25	the	the	DET
ftr-333	384	26	claims	claim	NOUN
ftr-333	384	27	court	court	NOUN
ftr-333	384	28	considered	consider	VERB
ftr-333	384	29	whether	whether	SCONJ
ftr-333	384	30	the	the	DET
ftr-333	384	31	singer	singer	NOUN
ftr-333	384	32	company	company	NOUN
ftr-333	384	33	,	,	PUNCT
ftr-333	384	34	a	a	DET
ftr-333	384	35	manufacture	manufacture	NOUN
ftr-333	384	36	of	of	ADP
ftr-333	384	37	sewing	sewing	NOUN
ftr-333	384	38	machines	machine	NOUN
ftr-333	384	39	,	,	PUNCT
ftr-333	384	40	was	be	AUX
ftr-333	384	41	entitled	entitle	VERB
ftr-333	384	42	to	to	ADP
ftr-333	384	43	the	the	DET
ftr-333	384	44	charitable	charitable	ADJ
ftr-333	384	45	deduction	deduction	NOUN
ftr-333	384	46	for	for	ADP
ftr-333	384	47	“	"	PUNCT
ftr-333	384	48	contributions	contribution	NOUN
ftr-333	384	49	made	make	VERB
ftr-333	384	50	in	in	ADP
ftr-333	384	51	the	the	DET
ftr-333	384	52	form	form	NOUN
ftr-333	384	53	of	of	ADP
ftr-333	384	54	discounted	discount	VERB
ftr-333	384	55	sales	sale	NOUN
ftr-333	384	56	of	of	ADP
ftr-333	384	57	its	its	PRON
ftr-333	384	58	.	.	PUNCT
ftr-333	384	59	.	.	PUNCT
ftr-333	384	60	.	.	PUNCT
ftr-333	385	1	sewing	sewing	NOUN
ftr-333	385	2	machines	machine	NOUN
ftr-333	385	3	.	.	PUNCT
ftr-333	386	1	”85	”85	VERB
ftr-333	386	2	in	in	ADP
ftr-333	386	3	doing	do	VERB
ftr-333	386	4	so	so	ADV
ftr-333	386	5	,	,	PUNCT
ftr-333	386	6	the	the	DET
ftr-333	386	7	court	court	NOUN
ftr-333	386	8	explored	explore	VERB
ftr-333	386	9	the	the	DET
ftr-333	386	10	definition	definition	NOUN
ftr-333	386	11	of	of	ADP
ftr-333	386	12	the	the	DET
ftr-333	386	13	term	term	NOUN
ftr-333	386	14	“	"	PUNCT
ftr-333	386	15	contribution	contribution	NOUN
ftr-333	386	16	or	or	CCONJ
ftr-333	386	17	gift	gift	NOUN
ftr-333	386	18	.	.	PUNCT
ftr-333	387	1	”86	”86	VERB
ftr-333	387	2	recognizing	recognize	VERB
ftr-333	387	3	the	the	DET
ftr-333	387	4	flaws	flaw	NOUN
ftr-333	387	5	of	of	ADP
ftr-333	387	6	the	the	DET
ftr-333	387	7	intent	intent	NOUN
ftr-333	387	8	of	of	ADP
ftr-333	387	9	the	the	DET
ftr-333	387	10	donor	donor	NOUN
ftr-333	387	11	approach	approach	NOUN
ftr-333	387	12	,	,	PUNCT
ftr-333	387	13	the	the	DET
ftr-333	387	14	court	court	NOUN
ftr-333	387	15	began	begin	VERB
ftr-333	387	16	its	its	PRON
ftr-333	387	17	analysis	analysis	NOUN
ftr-333	387	18	by	by	ADP
ftr-333	387	19	stating	state	VERB
ftr-333	387	20	“	"	PUNCT
ftr-333	387	21	[	[	X
ftr-333	387	22	i]f	i]f	ADP
ftr-333	387	23	we	we	PRON
ftr-333	387	24	were	be	AUX
ftr-333	387	25	to	to	PART
ftr-333	387	26	accept	accept	VERB
ftr-333	387	27	[	[	PUNCT
ftr-333	387	28	dejong	dejong	NOUN
ftr-333	387	29	’s	’s	PART
ftr-333	387	30	]	]	PUNCT
ftr-333	387	31	definition	definition	NOUN
ftr-333	387	32	of	of	ADP
ftr-333	387	33	gift	gift	NOUN
ftr-333	387	34	.	.	PUNCT
ftr-333	387	35	.	.	PUNCT
ftr-333	387	36	.	.	PUNCT
ftr-333	388	1	it	it	PRON
ftr-333	388	2	would	would	AUX
ftr-333	388	3	then	then	ADV
ftr-333	388	4	be	be	AUX
ftr-333	388	5	necessary	necessary	ADJ
ftr-333	388	6	for	for	SCONJ
ftr-333	388	7	us	we	PRON
ftr-333	388	8	to	to	PART
ftr-333	388	9	look	look	VERB
ftr-333	388	10	to	to	ADP
ftr-333	388	11	the	the	DET
ftr-333	388	12	subjective	subjective	ADJ
ftr-333	388	13	intent	intent	NOUN
ftr-333	388	14	of	of	ADP
ftr-333	388	15	the	the	DET
ftr-333	388	16	plaintiff	plaintiff	NOUN
ftr-333	388	17	when	when	SCONJ
ftr-333	388	18	awarding	award	VERB
ftr-333	388	19	discounts	discount	NOUN
ftr-333	388	20	to	to	ADP
ftr-333	388	21	organizations	organization	NOUN
ftr-333	388	22	.	.	PUNCT
ftr-333	389	1	this	this	PRON
ftr-333	389	2	would	would	AUX
ftr-333	389	3	not	not	PART
ftr-333	389	4	be	be	AUX
ftr-333	389	5	an	an	DET
ftr-333	389	6	impossible	impossible	ADJ
ftr-333	389	7	task	task	NOUN
ftr-333	389	8	,	,	PUNCT
ftr-333	389	9	but	but	CCONJ
ftr-333	389	10	it	it	PRON
ftr-333	389	11	would	would	AUX
ftr-333	389	12	indeed	indeed	ADV
ftr-333	389	13	be	be	AUX
ftr-333	389	14	a	a	DET
ftr-333	389	15	very	very	ADV
ftr-333	389	16	difficult	difficult	ADJ
ftr-333	389	17	one	one	NUM
ftr-333	389	18	.	.	PUNCT
ftr-333	390	1	”87	”87	PROPN
ftr-333	390	2	accordingly	accordingly	ADV
ftr-333	390	3	,	,	PUNCT
ftr-333	390	4	the	the	DET
ftr-333	390	5	court	court	NOUN
ftr-333	390	6	proposed	propose	VERB
ftr-333	390	7	an	an	DET
ftr-333	390	8	alternative	alternative	ADJ
ftr-333	390	9	objective	objective	ADJ
ftr-333	390	10	approach	approach	NOUN
ftr-333	390	11	based	base	VERB
ftr-333	390	12	on	on	ADP
ftr-333	390	13	the	the	DET
ftr-333	390	14	benefit	benefit	NOUN
ftr-333	390	15	received	receive	VERB
ftr-333	390	16	by	by	ADP
ftr-333	390	17	the	the	DET
ftr-333	390	18	donor	donor	NOUN
ftr-333	390	19	.	.	PUNCT
ftr-333	391	1	[	[	X
ftr-333	391	2	i]f	i]f	ADP
ftr-333	391	3	the	the	DET
ftr-333	391	4	benefits	benefit	NOUN
ftr-333	391	5	received	receive	VERB
ftr-333	391	6	,	,	PUNCT
ftr-333	391	7	or	or	CCONJ
ftr-333	391	8	expected	expect	VERB
ftr-333	391	9	to	to	PART
ftr-333	391	10	be	be	AUX
ftr-333	391	11	received	receive	VERB
ftr-333	391	12	,	,	PUNCT
ftr-333	391	13	are	be	AUX
ftr-333	391	14	substantial	substantial	ADJ
ftr-333	391	15	,	,	PUNCT
ftr-333	391	16	and	and	CCONJ
ftr-333	391	17	meaning	meaning	NOUN
ftr-333	391	18	by	by	ADP
ftr-333	391	19	that	that	PRON
ftr-333	391	20	,	,	PUNCT
ftr-333	391	21	benefits	benefit	VERB
ftr-333	391	22	greater	great	ADJ
ftr-333	391	23	than	than	ADP
ftr-333	391	24	those	those	PRON
ftr-333	391	25	that	that	PRON
ftr-333	391	26	inure	inure	NOUN
ftr-333	391	27	to	to	ADP
ftr-333	391	28	the	the	DET
ftr-333	391	29	general	general	ADJ
ftr-333	391	30	public	public	NOUN
ftr-333	391	31	from	from	ADP
ftr-333	391	32	transfers	transfer	NOUN
ftr-333	391	33	for	for	ADP
ftr-333	391	34	charitable	charitable	ADJ
ftr-333	391	35	purposes	purpose	NOUN
ftr-333	391	36	(	(	PUNCT
ftr-333	391	37	which	which	DET
ftr-333	391	38	benefits	benefit	NOUN
ftr-333	391	39	are	be	AUX
ftr-333	391	40	merely	merely	ADV
ftr-333	391	41	incidental	incidental	ADJ
ftr-333	391	42	to	to	ADP
ftr-333	391	43	the	the	DET
ftr-333	391	44	transfer	transfer	NOUN
ftr-333	391	45	)	)	PUNCT
ftr-333	391	46	,	,	PUNCT
ftr-333	391	47	then	then	ADV
ftr-333	391	48	in	in	ADP
ftr-333	391	49	such	such	ADJ
ftr-333	391	50	case	case	NOUN
ftr-333	391	51	we	we	PRON
ftr-333	391	52	feel	feel	VERB
ftr-333	391	53	the	the	DET
ftr-333	391	54	transferor	transferor	NOUN
ftr-333	391	55	has	have	AUX
ftr-333	391	56	received	receive	VERB
ftr-333	391	57	,	,	PUNCT
ftr-333	391	58	or	or	CCONJ
ftr-333	391	59	expects	expect	VERB
ftr-333	391	60	to	to	PART
ftr-333	391	61	receive	receive	VERB
ftr-333	391	62	,	,	PUNCT
ftr-333	391	63	a	a	DET
ftr-333	391	64	quid	quid	ADJ
ftr-333	391	65	pro	pro	X
ftr-333	391	66	quo	quo	NOUN
ftr-333	391	67	sufficient	sufficient	ADJ
ftr-333	391	68	to	to	PART
ftr-333	391	69	remove	remove	VERB
ftr-333	391	70	the	the	DET
ftr-333	391	71	transfer	transfer	NOUN
ftr-333	391	72	from	from	ADP
ftr-333	391	73	the	the	DET
ftr-333	391	74	realm	realm	NOUN
ftr-333	391	75	of	of	ADP
ftr-333	391	76	[	[	PUNCT
ftr-333	391	77	the	the	DET
ftr-333	391	78	charitable	charitable	ADJ
ftr-333	391	79	deduction	deduction	NOUN
ftr-333	391	80	]	]	PUNCT
ftr-333	391	81	.	.	PUNCT
ftr-333	392	1	with	with	ADP
ftr-333	392	2	this	this	DET
ftr-333	392	3	standard	standard	NOUN
ftr-333	392	4	,	,	PUNCT
ftr-333	392	5	we	we	PRON
ftr-333	392	6	feel	feel	VERB
ftr-333	392	7	that	that	SCONJ
ftr-333	392	8	the	the	DET
ftr-333	392	9	subjective	subjective	ADJ
ftr-333	392	10	approach	approach	NOUN
ftr-333	392	11	of	of	ADP
ftr-333	392	12	“	"	PUNCT
ftr-333	392	13	disinterested	disinterested	ADJ
ftr-333	392	14	generosity	generosity	NOUN
ftr-333	392	15	”	"	PUNCT
ftr-333	392	16	need	need	AUX
ftr-333	392	17	not	not	PART
ftr-333	392	18	be	be	AUX
ftr-333	392	19	wrestled	wrestle	VERB
ftr-333	392	20	with.88	with.88	ADJ
ftr-333	392	21	82	82	NUM
ftr-333	392	22	.	.	PUNCT
ftr-333	393	1	196	196	NUM
ftr-333	393	2	ct	ct	NOUN
ftr-333	393	3	.	.	PUNCT
ftr-333	393	4	cl	cl	NOUN
ftr-333	393	5	.	.	PUNCT
ftr-333	394	1	90	90	NUM
ftr-333	394	2	(	(	PUNCT
ftr-333	394	3	1971	1971	NUM
ftr-333	394	4	)	)	PUNCT
ftr-333	394	5	.	.	PUNCT
ftr-333	395	1	see	see	VERB
ftr-333	395	2	also	also	ADV
ftr-333	395	3	i.r.s	i.r.s	NOUN
ftr-333	395	4	.	.	PUNCT
ftr-333	396	1	chief	chief	ADJ
ftr-333	396	2	couns	coun	NOUN
ftr-333	396	3	.	.	PUNCT
ftr-333	397	1	adv	adv	PROPN
ftr-333	397	2	.	.	PUNCT
ftr-333	398	1	2004	2004	NUM
ftr-333	398	2	-	-	SYM
ftr-333	398	3	35	35	NUM
ftr-333	398	4	-	-	PUNCT
ftr-333	398	5	001	001	NUM
ftr-333	398	6	(	(	PUNCT
ftr-333	398	7	aug	aug	PROPN
ftr-333	398	8	.	.	PROPN
ftr-333	398	9	27	27	NUM
ftr-333	398	10	,	,	PUNCT
ftr-333	398	11	2004	2004	NUM
ftr-333	398	12	)	)	PUNCT
ftr-333	398	13	(	(	PUNCT
ftr-333	398	14	stating	state	VERB
ftr-333	398	15	that	that	SCONJ
ftr-333	398	16	singer	singer	NOUN
ftr-333	398	17	is	be	AUX
ftr-333	398	18	“	"	PUNCT
ftr-333	398	19	[	[	X
ftr-333	398	20	a	a	X
ftr-333	398	21	]	]	PUNCT
ftr-333	398	22	leading	lead	VERB
ftr-333	398	23	authority	authority	NOUN
ftr-333	398	24	”	"	PUNCT
ftr-333	398	25	in	in	ADP
ftr-333	398	26	the	the	DET
ftr-333	398	27	area	area	NOUN
ftr-333	398	28	of	of	ADP
ftr-333	398	29	charitable	charitable	ADJ
ftr-333	398	30	intent	intent	NOUN
ftr-333	398	31	)	)	PUNCT
ftr-333	398	32	.	.	PUNCT
ftr-333	399	1	83	83	NUM
ftr-333	399	2	.	.	PUNCT
ftr-333	399	3	singer	singer	PROPN
ftr-333	399	4	co.	co.	PROPN
ftr-333	399	5	,	,	PUNCT
ftr-333	399	6	196	196	NUM
ftr-333	399	7	ct	ct	NOUN
ftr-333	399	8	.	.	PUNCT
ftr-333	399	9	cl	cl	NOUN
ftr-333	399	10	.	.	PUNCT
ftr-333	400	1	at	at	ADP
ftr-333	400	2	94	94	NUM
ftr-333	400	3	(	(	PUNCT
ftr-333	400	4	providing	provide	VERB
ftr-333	400	5	that	that	SCONJ
ftr-333	400	6	the	the	DET
ftr-333	400	7	discounts	discount	NOUN
ftr-333	400	8	ranged	range	VERB
ftr-333	400	9	from	from	ADP
ftr-333	400	10	twenty	twenty	NUM
ftr-333	400	11	-	-	PUNCT
ftr-333	400	12	five	five	NUM
ftr-333	400	13	percent	percent	NOUN
ftr-333	400	14	for	for	ADP
ftr-333	400	15	“	"	PUNCT
ftr-333	400	16	[	[	X
ftr-333	400	17	c]hurches	c]hurches	X
ftr-333	400	18	and	and	CCONJ
ftr-333	400	19	charitable	charitable	ADJ
ftr-333	400	20	organizations	organization	NOUN
ftr-333	400	21	(	(	PUNCT
ftr-333	400	22	other	other	ADJ
ftr-333	400	23	than	than	ADP
ftr-333	400	24	governments	government	NOUN
ftr-333	400	25	,	,	PUNCT
ftr-333	400	26	schools	school	NOUN
ftr-333	400	27	,	,	PUNCT
ftr-333	400	28	hospitals	hospital	NOUN
ftr-333	400	29	,	,	PUNCT
ftr-333	400	30	and	and	CCONJ
ftr-333	400	31	red	red	ADJ
ftr-333	400	32	cross	cross	PROPN
ftr-333	400	33	)	)	PUNCT
ftr-333	400	34	”	"	PUNCT
ftr-333	400	35	to	to	ADP
ftr-333	400	36	forty	forty	NUM
ftr-333	400	37	-	-	PUNCT
ftr-333	400	38	five	five	NUM
ftr-333	400	39	percent	percent	NOUN
ftr-333	400	40	for	for	ADP
ftr-333	400	41	“	"	PUNCT
ftr-333	400	42	[	[	X
ftr-333	400	43	g]overnments	g]overnment	NOUN
ftr-333	400	44	,	,	PUNCT
ftr-333	400	45	schools	school	NOUN
ftr-333	400	46	,	,	PUNCT
ftr-333	400	47	hospitals	hospital	NOUN
ftr-333	400	48	,	,	PUNCT
ftr-333	400	49	and	and	CCONJ
ftr-333	400	50	red	red	ADJ
ftr-333	400	51	cross	cross	PROPN
ftr-333	400	52	”	"	PUNCT
ftr-333	400	53	)	)	PUNCT
ftr-333	400	54	.	.	PUNCT
ftr-333	401	1	84	84	NUM
ftr-333	401	2	.	.	PUNCT
ftr-333	402	1	i	i	PRON
ftr-333	402	2	d.	d.	PROPN
ftr-333	402	3	(	(	PUNCT
ftr-333	402	4	stating	state	VERB
ftr-333	402	5	that	that	SCONJ
ftr-333	402	6	the	the	DET
ftr-333	402	7	sales	sale	NOUN
ftr-333	402	8	“	"	PUNCT
ftr-333	402	9	were	be	AUX
ftr-333	402	10	made	make	VERB
ftr-333	402	11	at	at	ADP
ftr-333	402	12	break	break	NOUN
ftr-333	402	13	even	even	ADV
ftr-333	402	14	prices	price	NOUN
ftr-333	402	15	and	and	CCONJ
ftr-333	402	16	resulted	result	VERB
ftr-333	402	17	in	in	ADP
ftr-333	402	18	no	no	DET
ftr-333	402	19	over	over	ADV
ftr-333	402	20	-	-	PUNCT
ftr-333	402	21	all	all	DET
ftr-333	402	22	immediate	immediate	ADJ
ftr-333	402	23	net	net	ADJ
ftr-333	402	24	profit	profit	NOUN
ftr-333	402	25	or	or	CCONJ
ftr-333	402	26	loss	loss	NOUN
ftr-333	402	27	to	to	ADP
ftr-333	402	28	[	[	X
ftr-333	402	29	the	the	DET
ftr-333	402	30	singer	singer	NOUN
ftr-333	402	31	company	company	NOUN
ftr-333	402	32	]	]	PUNCT
ftr-333	402	33	”	"	PUNCT
ftr-333	402	34	)	)	PUNCT
ftr-333	402	35	.	.	PUNCT
ftr-333	403	1	85	85	NUM
ftr-333	403	2	.	.	PUNCT
ftr-333	404	1	i	i	PRON
ftr-333	404	2	d.	d.	PROPN
ftr-333	404	3	at	at	ADP
ftr-333	404	4	93	93	NUM
ftr-333	404	5	.	.	PUNCT
ftr-333	405	1	86	86	NUM
ftr-333	405	2	.	.	PUNCT
ftr-333	406	1	i	i	PRON
ftr-333	406	2	d.	d.	PROPN
ftr-333	406	3	at	at	ADP
ftr-333	406	4	97	97	NUM
ftr-333	406	5	(	(	PUNCT
ftr-333	406	6	stipulating	stipulate	VERB
ftr-333	406	7	that	that	SCONJ
ftr-333	406	8	the	the	DET
ftr-333	406	9	sales	sale	NOUN
ftr-333	406	10	where	where	SCONJ
ftr-333	406	11	bargain	bargain	NOUN
ftr-333	406	12	sales	sale	NOUN
ftr-333	406	13	)	)	PUNCT
ftr-333	406	14	.	.	PUNCT
ftr-333	407	1	87	87	NUM
ftr-333	407	2	.	.	PUNCT
ftr-333	408	1	i	i	PRON
ftr-333	408	2	d.	d.	PROPN
ftr-333	408	3	at	at	ADP
ftr-333	408	4	99–100	99–100	PROPN
ftr-333	408	5	.	.	PUNCT
ftr-333	409	1	88	88	NUM
ftr-333	409	2	.	.	PUNCT
ftr-333	409	3	singer	singer	PROPN
ftr-333	409	4	co.	co.	PROPN
ftr-333	409	5	,	,	PUNCT
ftr-333	409	6	196	196	NUM
ftr-333	409	7	ct	ct	NOUN
ftr-333	409	8	.	.	PUNCT
ftr-333	410	1	cl	cl	NOUN
ftr-333	410	2	.	.	PUNCT
ftr-333	411	1	at	at	ADP
ftr-333	411	2	106	106	NUM
ftr-333	411	3	.	.	PUNCT
ftr-333	412	1	see	see	VERB
ftr-333	412	2	also	also	ADV
ftr-333	412	3	i	i	PROPN
ftr-333	412	4	d.	d.	PROPN
ftr-333	412	5	at	at	ADP
ftr-333	412	6	104	104	NUM
ftr-333	412	7	(	(	PUNCT
ftr-333	412	8	noting	note	VERB
ftr-333	412	9	that	that	SCONJ
ftr-333	412	10	“	"	PUNCT
ftr-333	412	11	[	[	X
ftr-333	412	12	o]ne	o]ne	NOUN
ftr-333	412	13	of	of	ADP
ftr-333	412	14	the	the	DET
ftr-333	412	15	most	most	ADV
ftr-333	412	16	persuasive	persuasive	ADJ
ftr-333	412	17	arguments	argument	NOUN
ftr-333	412	18	plaintiff	plaintiff	NOUN
ftr-333	412	19	makes	make	VERB
ftr-333	412	20	in	in	ADP
ftr-333	412	21	the	the	DET
ftr-333	412	22	case	case	NOUN
ftr-333	412	23	against	against	ADP
ftr-333	412	24	‘	'	PUNCT
ftr-333	412	25	disinterested	disinterested	ADJ
ftr-333	412	26	generosity	generosity	NOUN
ftr-333	412	27	’	'	PUNCT
ftr-333	412	28	is	be	AUX
ftr-333	412	29	that	that	SCONJ
ftr-333	412	30	those	those	DET
ftr-333	412	31	provisions	provision	NOUN
ftr-333	412	32	which	which	PRON
ftr-333	412	33	allow	allow	VERB
ftr-333	412	34	exclusions	exclusion	NOUN
ftr-333	412	35	from	from	ADP
ftr-333	412	36	gross	gross	ADJ
ftr-333	412	37	income	income	NOUN
ftr-333	412	38	are	be	AUX
ftr-333	412	39	matters	matter	NOUN
ftr-333	412	40	of	of	ADP
ftr-333	412	41	‘	'	PUNCT
ftr-333	412	42	legislative	legislative	ADJ
ftr-333	412	43	grace	grace	NOUN
ftr-333	412	44	’	'	PUNCT
ftr-333	412	45	and	and	CCONJ
ftr-333	412	46	subject	subject	ADJ
ftr-333	412	47	to	to	ADP
ftr-333	412	48	narrow	narrow	ADJ
ftr-333	412	49	construction	construction	NOUN
ftr-333	412	50	.	.	PUNCT
ftr-333	412	51	”	"	PUNCT
ftr-333	412	52	)	)	PUNCT
ftr-333	412	53	.	.	PUNCT
ftr-333	413	1	but	but	CCONJ
ftr-333	413	2	see	see	VERB
ftr-333	413	3	hobbet	hobbet	NOUN
ftr-333	413	4	,	,	PUNCT
ftr-333	413	5	2012	2012	NUM
ftr-333	413	6	]	]	PUNCT
ftr-333	413	7	relighting	relighte	VERB
ftr-333	413	8	the	the	DET
ftr-333	413	9	charitable	charitable	ADJ
ftr-333	413	10	deductions	deduction	NOUN
ftr-333	413	11	471	471	NUM
ftr-333	413	12	in	in	ADP
ftr-333	413	13	applying	apply	VERB
ftr-333	413	14	the	the	DET
ftr-333	413	15	substantial	substantial	ADJ
ftr-333	413	16	benefit	benefit	NOUN
ftr-333	413	17	received	receive	VERB
ftr-333	413	18	approach	approach	NOUN
ftr-333	413	19	,	,	PUNCT
ftr-333	413	20	however	however	ADV
ftr-333	413	21	,	,	PUNCT
ftr-333	413	22	the	the	DET
ftr-333	413	23	court	court	NOUN
ftr-333	413	24	appeared	appear	VERB
ftr-333	413	25	to	to	PART
ftr-333	413	26	divert	divert	VERB
ftr-333	413	27	to	to	ADP
ftr-333	413	28	a	a	DET
ftr-333	413	29	subjective	subjective	ADJ
ftr-333	413	30	intent	intent	NOUN
ftr-333	413	31	approach	approach	NOUN
ftr-333	413	32	.	.	PUNCT
ftr-333	414	1	the	the	DET
ftr-333	414	2	court	court	NOUN
ftr-333	414	3	looked	look	VERB
ftr-333	414	4	to	to	ADP
ftr-333	414	5	,	,	PUNCT
ftr-333	414	6	and	and	CCONJ
ftr-333	414	7	determined	determine	VERB
ftr-333	414	8	that	that	SCONJ
ftr-333	414	9	,	,	PUNCT
ftr-333	414	10	the	the	DET
ftr-333	414	11	singer	singer	NOUN
ftr-333	414	12	company	company	NOUN
ftr-333	414	13	’s	’s	PART
ftr-333	414	14	“	"	PUNCT
ftr-333	414	15	predominant	predominant	ADJ
ftr-333	414	16	purpose	purpose	NOUN
ftr-333	414	17	”	"	PUNCT
ftr-333	414	18	for	for	ADP
ftr-333	414	19	providing	provide	VERB
ftr-333	414	20	the	the	DET
ftr-333	414	21	discounted	discount	VERB
ftr-333	414	22	machines	machine	NOUN
ftr-333	414	23	to	to	ADP
ftr-333	414	24	the	the	DET
ftr-333	414	25	schools	school	NOUN
ftr-333	414	26	was	be	AUX
ftr-333	414	27	to	to	PART
ftr-333	414	28	obtain	obtain	VERB
ftr-333	414	29	goodwill	goodwill	NOUN
ftr-333	414	30	and	and	CCONJ
ftr-333	414	31	to	to	PART
ftr-333	414	32	increase	increase	VERB
ftr-333	414	33	the	the	DET
ftr-333	414	34	possibility	possibility	NOUN
ftr-333	414	35	of	of	ADP
ftr-333	414	36	future	future	ADJ
ftr-333	414	37	sales.89	sales.89	NOUN
ftr-333	414	38	the	the	DET
ftr-333	414	39	predominant	predominant	ADJ
ftr-333	414	40	purpose	purpose	NOUN
ftr-333	414	41	analysis	analysis	NOUN
ftr-333	414	42	resulted	result	VERB
ftr-333	414	43	in	in	ADP
ftr-333	414	44	the	the	DET
ftr-333	414	45	court	court	NOUN
ftr-333	414	46	holding	hold	VERB
ftr-333	414	47	that	that	SCONJ
ftr-333	414	48	the	the	DET
ftr-333	414	49	discounted	discount	VERB
ftr-333	414	50	sales	sale	NOUN
ftr-333	414	51	to	to	ADP
ftr-333	414	52	the	the	DET
ftr-333	414	53	school	school	NOUN
ftr-333	414	54	provided	provide	VERB
ftr-333	414	55	potential	potential	ADJ
ftr-333	414	56	benefits	benefit	NOUN
ftr-333	414	57	that	that	PRON
ftr-333	414	58	“	"	PUNCT
ftr-333	414	59	were	be	AUX
ftr-333	414	60	substantial	substantial	ADJ
ftr-333	414	61	enough	enough	ADV
ftr-333	414	62	to	to	PART
ftr-333	414	63	supply	supply	VERB
ftr-333	414	64	the	the	DET
ftr-333	414	65	plaintiff	plaintiff	NOUN
ftr-333	414	66	with	with	ADP
ftr-333	414	67	a	a	DET
ftr-333	414	68	quid	quid	ADJ
ftr-333	414	69	pro	pro	X
ftr-333	414	70	quo	quo	NOUN
ftr-333	414	71	for	for	ADP
ftr-333	414	72	the	the	DET
ftr-333	414	73	discount	discount	NOUN
ftr-333	414	74	which	which	PRON
ftr-333	414	75	,	,	PUNCT
ftr-333	414	76	in	in	ADP
ftr-333	414	77	turn	turn	NOUN
ftr-333	414	78	,	,	PUNCT
ftr-333	414	79	effectively	effectively	ADV
ftr-333	414	80	destroyed	destroy	VERB
ftr-333	414	81	the	the	DET
ftr-333	414	82	discounts	discount	NOUN
ftr-333	414	83	’	'	PUNCT
ftr-333	414	84	charitable	charitable	ADJ
ftr-333	414	85	nature	nature	NOUN
ftr-333	414	86	.	.	PUNCT
ftr-333	415	1	”90	”90	PUNCT
ftr-333	416	1	although	although	SCONJ
ftr-333	416	2	the	the	DET
ftr-333	416	3	court	court	NOUN
ftr-333	416	4	never	never	ADV
ftr-333	416	5	placed	place	VERB
ftr-333	416	6	a	a	DET
ftr-333	416	7	value	value	NOUN
ftr-333	416	8	on	on	ADP
ftr-333	416	9	the	the	DET
ftr-333	416	10	expected	expect	VERB
ftr-333	416	11	return	return	NOUN
ftr-333	416	12	benefit	benefit	NOUN
ftr-333	416	13	,	,	PUNCT
ftr-333	416	14	in	in	ADP
ftr-333	416	15	order	order	NOUN
ftr-333	416	16	for	for	SCONJ
ftr-333	416	17	the	the	DET
ftr-333	416	18	substantial	substantial	ADJ
ftr-333	416	19	benefit	benefit	NOUN
ftr-333	416	20	received	receive	VERB
ftr-333	416	21	approach	approach	NOUN
ftr-333	416	22	to	to	PART
ftr-333	416	23	disallow	disallow	VERB
ftr-333	416	24	the	the	DET
ftr-333	416	25	deduction	deduction	NOUN
ftr-333	416	26	,	,	PUNCT
ftr-333	416	27	the	the	DET
ftr-333	416	28	court	court	NOUN
ftr-333	416	29	determined	determine	VERB
ftr-333	416	30	the	the	DET
ftr-333	416	31	expected	expect	VERB
ftr-333	416	32	return	return	NOUN
ftr-333	416	33	benefit	benefit	NOUN
ftr-333	416	34	of	of	ADP
ftr-333	416	35	goodwill	goodwill	NOUN
ftr-333	416	36	and	and	CCONJ
ftr-333	416	37	future	future	ADJ
ftr-333	416	38	sales	sale	NOUN
ftr-333	416	39	to	to	ADP
ftr-333	416	40	the	the	DET
ftr-333	416	41	singer	singer	NOUN
ftr-333	416	42	company	company	NOUN
ftr-333	416	43	was	be	AUX
ftr-333	416	44	greater	great	ADJ
ftr-333	416	45	than	than	ADP
ftr-333	416	46	the	the	DET
ftr-333	416	47	benefit	benefit	NOUN
ftr-333	416	48	to	to	ADP
ftr-333	416	49	the	the	DET
ftr-333	416	50	general	general	ADJ
ftr-333	416	51	public	public	ADJ
ftr-333	416	52	receiving	receive	VERB
ftr-333	416	53	discounted	discount	VERB
ftr-333	416	54	sewing	sewing	NOUN
ftr-333	416	55	machines	machine	NOUN
ftr-333	416	56	.	.	PUNCT
ftr-333	417	1	alternatively	alternatively	ADV
ftr-333	417	2	,	,	PUNCT
ftr-333	417	3	once	once	ADV
ftr-333	417	4	again	again	ADV
ftr-333	417	5	the	the	DET
ftr-333	417	6	court	court	NOUN
ftr-333	417	7	,	,	PUNCT
ftr-333	417	8	diverting	divert	VERB
ftr-333	417	9	to	to	ADP
ftr-333	417	10	a	a	DET
ftr-333	417	11	subjective	subjective	ADJ
ftr-333	417	12	intent	intent	NOUN
ftr-333	417	13	approach	approach	NOUN
ftr-333	417	14	,	,	PUNCT
ftr-333	417	15	found	find	VERB
ftr-333	417	16	the	the	DET
ftr-333	417	17	purpose	purpose	NOUN
ftr-333	417	18	of	of	ADP
ftr-333	417	19	the	the	DET
ftr-333	417	20	discounted	discount	VERB
ftr-333	417	21	sales	sale	NOUN
ftr-333	417	22	to	to	ADP
ftr-333	417	23	charities	charity	NOUN
ftr-333	417	24	other	other	ADJ
ftr-333	417	25	than	than	ADP
ftr-333	417	26	schools	school	NOUN
ftr-333	417	27	“	"	PUNCT
ftr-333	417	28	was	be	AUX
ftr-333	417	29	to	to	PART
ftr-333	417	30	assist	assist	VERB
ftr-333	417	31	the	the	DET
ftr-333	417	32	recipient	recipient	NOUN
ftr-333	417	33	organizations	organization	NOUN
ftr-333	417	34	in	in	ADP
ftr-333	417	35	the	the	DET
ftr-333	417	36	performance	performance	NOUN
ftr-333	417	37	of	of	ADP
ftr-333	417	38	the	the	DET
ftr-333	417	39	charitable	charitable	ADJ
ftr-333	417	40	,	,	PUNCT
ftr-333	417	41	religious	religious	ADJ
ftr-333	417	42	or	or	CCONJ
ftr-333	417	43	public	public	ADJ
ftr-333	417	44	services	service	NOUN
ftr-333	417	45	that	that	PRON
ftr-333	417	46	they	they	PRON
ftr-333	417	47	were	be	AUX
ftr-333	417	48	currently	currently	ADV
ftr-333	417	49	providing	provide	VERB
ftr-333	417	50	.	.	PUNCT
ftr-333	418	1	the	the	DET
ftr-333	418	2	incidental	incidental	ADJ
ftr-333	418	3	effect	effect	NOUN
ftr-333	418	4	of	of	ADP
ftr-333	418	5	this	this	DET
ftr-333	418	6	policy	policy	NOUN
ftr-333	418	7	was	be	AUX
ftr-333	418	8	the	the	DET
ftr-333	418	9	development	development	NOUN
ftr-333	418	10	and	and	CCONJ
ftr-333	418	11	maintenance	maintenance	NOUN
ftr-333	418	12	of	of	ADP
ftr-333	418	13	a	a	DET
ftr-333	418	14	favorable	favorable	ADJ
ftr-333	418	15	public	public	ADJ
ftr-333	418	16	image	image	NOUN
ftr-333	418	17	[	[	X
ftr-333	418	18	(	(	PUNCT
ftr-333	418	19	goodwill	goodwill	NOUN
ftr-333	418	20	)	)	PUNCT
ftr-333	418	21	]	]	PUNCT
ftr-333	418	22	for	for	ADP
ftr-333	418	23	plaintiff	plaintiff	NOUN
ftr-333	418	24	in	in	ADP
ftr-333	418	25	the	the	DET
ftr-333	418	26	eyes	eye	NOUN
ftr-333	418	27	of	of	ADP
ftr-333	418	28	those	those	DET
ftr-333	418	29	organizations	organization	NOUN
ftr-333	418	30	and	and	CCONJ
ftr-333	418	31	their	their	PRON
ftr-333	418	32	members	member	NOUN
ftr-333	418	33	.	.	PUNCT
ftr-333	418	34	”91	”91	NOUN
ftr-333	419	1	the	the	DET
ftr-333	419	2	court	court	NOUN
ftr-333	419	3	held	hold	VERB
ftr-333	419	4	“	"	PUNCT
ftr-333	419	5	that	that	SCONJ
ftr-333	419	6	the	the	DET
ftr-333	419	7	benefits	benefit	NOUN
ftr-333	419	8	derived	derive	VERB
ftr-333	419	9	from	from	ADP
ftr-333	419	10	such	such	ADJ
ftr-333	419	11	discounts	discount	NOUN
ftr-333	419	12	were	be	AUX
ftr-333	419	13	merely	merely	ADV
ftr-333	419	14	incidental	incidental	ADJ
ftr-333	419	15	to	to	ADP
ftr-333	419	16	the	the	DET
ftr-333	419	17	making	making	NOUN
ftr-333	419	18	of	of	ADP
ftr-333	419	19	the	the	DET
ftr-333	419	20	transfer	transfer	NOUN
ftr-333	419	21	and	and	CCONJ
ftr-333	419	22	not	not	PART
ftr-333	419	23	substantial	substantial	ADJ
ftr-333	419	24	enough	enough	ADV
ftr-333	419	25	to	to	PART
ftr-333	419	26	destroy	destroy	VERB
ftr-333	419	27	the	the	DET
ftr-333	419	28	charitable	charitable	ADJ
ftr-333	419	29	contribution	contribution	NOUN
ftr-333	419	30	characterization	characterization	NOUN
ftr-333	419	31	.	.	PUNCT
ftr-333	420	1	”92	”92	ADJ
ftr-333	420	2	clearly	clearly	ADV
ftr-333	420	3	,	,	PUNCT
ftr-333	420	4	the	the	DET
ftr-333	420	5	court	court	NOUN
ftr-333	420	6	determined	determine	VERB
ftr-333	420	7	that	that	SCONJ
ftr-333	420	8	the	the	DET
ftr-333	420	9	benefit	benefit	NOUN
ftr-333	420	10	to	to	ADP
ftr-333	420	11	the	the	DET
ftr-333	420	12	charities	charity	NOUN
ftr-333	420	13	receiving	receive	VERB
ftr-333	420	14	a	a	DET
ftr-333	420	15	discount	discount	NOUN
ftr-333	420	16	on	on	ADP
ftr-333	420	17	sewing	sewing	NOUN
ftr-333	420	18	machines	machine	NOUN
ftr-333	420	19	was	be	AUX
ftr-333	420	20	greater	great	ADJ
ftr-333	420	21	than	than	ADP
ftr-333	420	22	the	the	DET
ftr-333	420	23	expected	expect	VERB
ftr-333	420	24	return	return	NOUN
ftr-333	420	25	benefit	benefit	NOUN
ftr-333	420	26	of	of	ADP
ftr-333	420	27	goodwill	goodwill	NOUN
ftr-333	420	28	and	and	CCONJ
ftr-333	420	29	future	future	ADJ
ftr-333	420	30	sales	sale	NOUN
ftr-333	420	31	to	to	ADP
ftr-333	420	32	the	the	DET
ftr-333	420	33	singer	singer	NOUN
ftr-333	420	34	company	company	NOUN
ftr-333	420	35	.	.	PUNCT
ftr-333	421	1	after	after	ADP
ftr-333	421	2	careful	careful	ADJ
ftr-333	421	3	examination	examination	NOUN
ftr-333	421	4	of	of	ADP
ftr-333	421	5	singer	singer	NOUN
ftr-333	421	6	,	,	PUNCT
ftr-333	421	7	the	the	DET
ftr-333	421	8	true	true	ADJ
ftr-333	421	9	question	question	NOUN
ftr-333	421	10	under	under	ADP
ftr-333	421	11	the	the	DET
ftr-333	421	12	substantial	substantial	ADJ
ftr-333	421	13	benefit	benefit	NOUN
ftr-333	421	14	received	receive	VERB
ftr-333	421	15	approach	approach	NOUN
ftr-333	421	16	is	be	AUX
ftr-333	421	17	not	not	PART
ftr-333	421	18	the	the	DET
ftr-333	421	19	intent	intent	NOUN
ftr-333	421	20	of	of	ADP
ftr-333	421	21	the	the	DET
ftr-333	421	22	donor	donor	NOUN
ftr-333	421	23	,	,	PUNCT
ftr-333	421	24	but	but	CCONJ
ftr-333	421	25	instead	instead	ADV
ftr-333	421	26	,	,	PUNCT
ftr-333	421	27	whether	whether	SCONJ
ftr-333	421	28	a	a	DET
ftr-333	421	29	substantial	substantial	ADJ
ftr-333	421	30	benefit	benefit	NOUN
ftr-333	421	31	was	be	AUX
ftr-333	421	32	received	receive	VERB
ftr-333	421	33	.	.	PUNCT
ftr-333	422	1	while	while	SCONJ
ftr-333	422	2	the	the	DET
ftr-333	422	3	court	court	NOUN
ftr-333	422	4	stated	state	VERB
ftr-333	422	5	the	the	DET
ftr-333	422	6	charitable	charitable	ADJ
ftr-333	422	7	contributions	contribution	NOUN
ftr-333	422	8	,	,	PUNCT
ftr-333	422	9	supra	supra	PROPN
ftr-333	422	10	note	note	NOUN
ftr-333	422	11	53	53	NUM
ftr-333	422	12	,	,	PUNCT
ftr-333	422	13	at	at	ADP
ftr-333	422	14	6	6	NUM
ftr-333	422	15	(	(	PUNCT
ftr-333	422	16	calling	call	VERB
ftr-333	422	17	the	the	DET
ftr-333	422	18	singer	singer	NOUN
ftr-333	422	19	approach	approach	NOUN
ftr-333	422	20	a	a	DET
ftr-333	422	21	“	"	PUNCT
ftr-333	422	22	hybrid	hybrid	ADJ
ftr-333	422	23	objective	objective	ADJ
ftr-333	422	24	-	-	PUNCT
ftr-333	422	25	subjective	subjective	ADJ
ftr-333	422	26	analysis	analysis	NOUN
ftr-333	422	27	”	"	PUNCT
ftr-333	422	28	)	)	PUNCT
ftr-333	422	29	.	.	PUNCT
ftr-333	423	1	89	89	NUM
ftr-333	423	2	.	.	PUNCT
ftr-333	423	3	singer	singer	PROPN
ftr-333	423	4	co.	co.	PROPN
ftr-333	423	5	,	,	PUNCT
ftr-333	423	6	196	196	NUM
ftr-333	423	7	ct	ct	NOUN
ftr-333	423	8	.	.	PUNCT
ftr-333	423	9	cl	cl	NOUN
ftr-333	423	10	.	.	PUNCT
ftr-333	424	1	at	at	ADP
ftr-333	424	2	108	108	NUM
ftr-333	424	3	(	(	PUNCT
ftr-333	424	4	stating	state	VERB
ftr-333	424	5	that	that	SCONJ
ftr-333	424	6	the	the	DET
ftr-333	424	7	purpose	purpose	NOUN
ftr-333	424	8	of	of	ADP
ftr-333	424	9	the	the	DET
ftr-333	424	10	discounts	discount	NOUN
ftr-333	424	11	was	be	AUX
ftr-333	424	12	to	to	ADP
ftr-333	424	13	“	"	PUNCT
ftr-333	424	14	encourag[e	encourag[e	PROPN
ftr-333	424	15	]	]	PUNCT
ftr-333	424	16	those	those	DET
ftr-333	424	17	institutions	institution	NOUN
ftr-333	424	18	to	to	PART
ftr-333	424	19	interest	interest	NOUN
ftr-333	424	20	and	and	CCONJ
ftr-333	424	21	train	train	VERB
ftr-333	424	22	young	young	ADJ
ftr-333	424	23	women	woman	NOUN
ftr-333	424	24	in	in	ADP
ftr-333	424	25	the	the	DET
ftr-333	424	26	art	art	NOUN
ftr-333	424	27	of	of	ADP
ftr-333	424	28	machine	machine	NOUN
ftr-333	424	29	sewing	sewing	NOUN
ftr-333	424	30	;	;	PUNCT
ftr-333	424	31	thereby	thereby	ADV
ftr-333	424	32	enlarging	enlarge	VERB
ftr-333	424	33	the	the	DET
ftr-333	424	34	future	future	ADJ
ftr-333	424	35	potential	potential	ADJ
ftr-333	424	36	market	market	NOUN
ftr-333	424	37	by	by	ADP
ftr-333	424	38	developing	develop	VERB
ftr-333	424	39	prospective	prospective	ADJ
ftr-333	424	40	purchasers	purchaser	NOUN
ftr-333	424	41	of	of	ADP
ftr-333	424	42	home	home	NOUN
ftr-333	424	43	sewing	sewing	NOUN
ftr-333	424	44	machines	machine	NOUN
ftr-333	424	45	and	and	CCONJ
ftr-333	424	46	,	,	PUNCT
ftr-333	424	47	more	more	ADV
ftr-333	424	48	particularly	particularly	ADV
ftr-333	424	49	,	,	PUNCT
ftr-333	424	50	singer	singer	NOUN
ftr-333	424	51	machines	machine	NOUN
ftr-333	424	52	-	-	PUNCT
ftr-333	424	53	the	the	DET
ftr-333	424	54	brand	brand	NOUN
ftr-333	424	55	on	on	ADP
ftr-333	424	56	which	which	PRON
ftr-333	424	57	the	the	DET
ftr-333	424	58	future	future	ADJ
ftr-333	424	59	buyers	buyer	NOUN
ftr-333	424	60	learned	learn	VERB
ftr-333	424	61	to	to	PART
ftr-333	424	62	sew	sew	VERB
ftr-333	424	63	”	"	PUNCT
ftr-333	424	64	)	)	PUNCT
ftr-333	424	65	(	(	PUNCT
ftr-333	424	66	emphasis	emphasis	NOUN
ftr-333	424	67	omitted	omit	VERB
ftr-333	424	68	)	)	PUNCT
ftr-333	424	69	.	.	PUNCT
ftr-333	425	1	90	90	NUM
ftr-333	425	2	.	.	PUNCT
ftr-333	426	1	i	i	PRON
ftr-333	426	2	d.	d.	PROPN
ftr-333	426	3	at	at	ADP
ftr-333	426	4	93	93	NUM
ftr-333	426	5	.	.	PUNCT
ftr-333	427	1	91	91	NUM
ftr-333	427	2	.	.	PUNCT
ftr-333	428	1	i	i	PRON
ftr-333	428	2	d.	d.	PROPN
ftr-333	428	3	at	at	ADP
ftr-333	428	4	108	108	NUM
ftr-333	428	5	.	.	PUNCT
ftr-333	429	1	92	92	NUM
ftr-333	429	2	.	.	PUNCT
ftr-333	430	1	i	i	PRON
ftr-333	430	2	d.	d.	PROPN
ftr-333	430	3	at	at	ADP
ftr-333	430	4	93	93	NUM
ftr-333	430	5	(	(	PUNCT
ftr-333	430	6	1972	1972	NUM
ftr-333	430	7	)	)	PUNCT
ftr-333	430	8	;	;	PUNCT
ftr-333	430	9	see	see	VERB
ftr-333	430	10	also	also	ADV
ftr-333	430	11	i	i	PROPN
ftr-333	430	12	d.	d.	PROPN
ftr-333	430	13	at	at	ADP
ftr-333	430	14	109	109	NUM
ftr-333	430	15	(	(	PUNCT
ftr-333	430	16	“	"	PUNCT
ftr-333	430	17	such	such	DET
ftr-333	430	18	a	a	DET
ftr-333	430	19	finding	finding	NOUN
ftr-333	430	20	,	,	PUNCT
ftr-333	430	21	together	together	ADV
ftr-333	430	22	with	with	ADP
ftr-333	430	23	our	our	PRON
ftr-333	430	24	agreement	agreement	NOUN
ftr-333	430	25	therewith	therewith	NOUN
ftr-333	430	26	,	,	PUNCT
ftr-333	430	27	makes	make	VERB
ftr-333	430	28	it	it	PRON
ftr-333	430	29	difficult	difficult	ADJ
ftr-333	430	30	to	to	PART
ftr-333	430	31	see	see	VERB
ftr-333	430	32	how	how	SCONJ
ftr-333	430	33	the	the	DET
ftr-333	430	34	plaintiff	plaintiff	NOUN
ftr-333	430	35	could	could	AUX
ftr-333	430	36	derive	derive	VERB
ftr-333	430	37	substantial	substantial	ADJ
ftr-333	430	38	benefits	benefit	NOUN
ftr-333	430	39	from	from	ADP
ftr-333	430	40	such	such	ADJ
ftr-333	430	41	discounts	discount	NOUN
ftr-333	430	42	in	in	ADP
ftr-333	430	43	the	the	DET
ftr-333	430	44	way	way	NOUN
ftr-333	430	45	of	of	ADP
ftr-333	430	46	increased	increase	VERB
ftr-333	430	47	sales	sale	NOUN
ftr-333	430	48	.	.	PUNCT
ftr-333	430	49	”	"	PUNCT
ftr-333	430	50	)	)	PUNCT
ftr-333	430	51	.	.	PUNCT
ftr-333	431	1	but	but	CCONJ
ftr-333	431	2	see	see	VERB
ftr-333	431	3	colliton	colliton	NOUN
ftr-333	431	4	,	,	PUNCT
ftr-333	431	5	meaning	meaning	NOUN
ftr-333	431	6	of	of	ADP
ftr-333	431	7	contribution	contribution	NOUN
ftr-333	431	8	,	,	PUNCT
ftr-333	431	9	supra	supra	PROPN
ftr-333	431	10	note	note	PROPN
ftr-333	431	11	53	53	NUM
ftr-333	431	12	,	,	PUNCT
ftr-333	431	13	at	at	ADP
ftr-333	431	14	989–90	989–90	NUM
ftr-333	431	15	(	(	PUNCT
ftr-333	431	16	providing	provide	VERB
ftr-333	431	17	an	an	DET
ftr-333	431	18	alternative	alternative	ADJ
ftr-333	431	19	viewpoint	viewpoint	NOUN
ftr-333	431	20	that	that	SCONJ
ftr-333	431	21	the	the	DET
ftr-333	431	22	singer	singer	NOUN
ftr-333	431	23	holding	hold	VERB
ftr-333	431	24	was	be	AUX
ftr-333	431	25	inconsistent	inconsistent	ADJ
ftr-333	431	26	with	with	ADP
ftr-333	431	27	the	the	DET
ftr-333	431	28	substantial	substantial	ADJ
ftr-333	431	29	benefit	benefit	NOUN
ftr-333	431	30	received	receive	VERB
ftr-333	431	31	approach	approach	NOUN
ftr-333	431	32	)	)	PUNCT
ftr-333	431	33	.	.	PUNCT
ftr-333	432	1	472	472	NUM
ftr-333	432	2	florida	florida	PROPN
ftr-333	432	3	tax	tax	NOUN
ftr-333	432	4	review	review	NOUN
ftr-333	432	5	[	[	X
ftr-333	432	6	vol	vol	NOUN
ftr-333	432	7	.	.	PUNCT
ftr-333	433	1	12:6	12:6	NUM
ftr-333	433	2	intent	intent	NOUN
ftr-333	433	3	of	of	ADP
ftr-333	433	4	the	the	DET
ftr-333	433	5	donor	donor	NOUN
ftr-333	433	6	approach	approach	NOUN
ftr-333	433	7	was	be	AUX
ftr-333	433	8	a	a	DET
ftr-333	433	9	difficult	difficult	ADJ
ftr-333	433	10	approach	approach	NOUN
ftr-333	433	11	to	to	ADP
ftr-333	433	12	administer,93	administer,93	NUM
ftr-333	433	13	the	the	DET
ftr-333	433	14	substantial	substantial	ADJ
ftr-333	433	15	benefit	benefit	NOUN
ftr-333	433	16	received	receive	VERB
ftr-333	433	17	approach	approach	NOUN
ftr-333	433	18	is	be	AUX
ftr-333	433	19	also	also	ADV
ftr-333	433	20	flawed	flawed	ADJ
ftr-333	433	21	in	in	ADP
ftr-333	433	22	both	both	CCONJ
ftr-333	433	23	the	the	DET
ftr-333	433	24	court	court	NOUN
ftr-333	433	25	’s	’s	PART
ftr-333	433	26	quasisubjective	quasisubjective	ADJ
ftr-333	433	27	application	application	NOUN
ftr-333	433	28	of	of	ADP
ftr-333	433	29	the	the	DET
ftr-333	433	30	test	test	NOUN
ftr-333	433	31	,	,	PUNCT
ftr-333	433	32	as	as	SCONJ
ftr-333	433	33	discussed	discuss	VERB
ftr-333	433	34	above	above	ADV
ftr-333	433	35	,	,	PUNCT
ftr-333	433	36	and	and	CCONJ
ftr-333	433	37	the	the	DET
ftr-333	433	38	test	test	NOUN
ftr-333	433	39	itself	itself	PRON
ftr-333	433	40	.	.	PUNCT
ftr-333	434	1	in	in	ADP
ftr-333	434	2	determining	determine	VERB
ftr-333	434	3	whether	whether	SCONJ
ftr-333	434	4	a	a	DET
ftr-333	434	5	substantial	substantial	ADJ
ftr-333	434	6	benefit	benefit	NOUN
ftr-333	434	7	was	be	AUX
ftr-333	434	8	received	receive	VERB
ftr-333	434	9	,	,	PUNCT
ftr-333	434	10	the	the	DET
ftr-333	434	11	court	court	NOUN
ftr-333	434	12	proposed	propose	VERB
ftr-333	434	13	a	a	DET
ftr-333	434	14	balancing	balance	VERB
ftr-333	434	15	test	test	NOUN
ftr-333	434	16	between	between	ADP
ftr-333	434	17	the	the	DET
ftr-333	434	18	benefit	benefit	NOUN
ftr-333	434	19	to	to	ADP
ftr-333	434	20	the	the	DET
ftr-333	434	21	general	general	ADJ
ftr-333	434	22	public	public	NOUN
ftr-333	434	23	and	and	CCONJ
ftr-333	434	24	the	the	DET
ftr-333	434	25	direct	direct	ADJ
ftr-333	434	26	benefit	benefit	NOUN
ftr-333	434	27	to	to	ADP
ftr-333	434	28	the	the	DET
ftr-333	434	29	taxpayer	taxpayer	NOUN
ftr-333	434	30	.	.	PUNCT
ftr-333	435	1	assuming	assume	VERB
ftr-333	435	2	the	the	DET
ftr-333	435	3	benefit	benefit	NOUN
ftr-333	435	4	to	to	ADP
ftr-333	435	5	the	the	DET
ftr-333	435	6	public	public	NOUN
ftr-333	435	7	was	be	AUX
ftr-333	435	8	greater	great	ADJ
ftr-333	435	9	than	than	ADP
ftr-333	435	10	the	the	DET
ftr-333	435	11	return	return	NOUN
ftr-333	435	12	benefit	benefit	NOUN
ftr-333	435	13	to	to	ADP
ftr-333	435	14	the	the	DET
ftr-333	435	15	taxpayer	taxpayer	NOUN
ftr-333	435	16	,	,	PUNCT
ftr-333	435	17	the	the	DET
ftr-333	435	18	return	return	NOUN
ftr-333	435	19	benefit	benefit	NOUN
ftr-333	435	20	to	to	ADP
ftr-333	435	21	the	the	DET
ftr-333	435	22	taxpayer	taxpayer	NOUN
ftr-333	435	23	was	be	AUX
ftr-333	435	24	merely	merely	ADV
ftr-333	435	25	incidental	incidental	ADJ
ftr-333	435	26	and	and	CCONJ
ftr-333	435	27	a	a	DET
ftr-333	435	28	deduction	deduction	NOUN
ftr-333	435	29	for	for	ADP
ftr-333	435	30	the	the	DET
ftr-333	435	31	full	full	ADJ
ftr-333	435	32	amount	amount	NOUN
ftr-333	435	33	of	of	ADP
ftr-333	435	34	the	the	DET
ftr-333	435	35	payment	payment	NOUN
ftr-333	435	36	to	to	ADP
ftr-333	435	37	the	the	DET
ftr-333	435	38	charitable	charitable	ADJ
ftr-333	435	39	organization	organization	NOUN
ftr-333	435	40	was	be	AUX
ftr-333	435	41	allowed	allow	VERB
ftr-333	435	42	.	.	PUNCT
ftr-333	436	1	while	while	SCONJ
ftr-333	436	2	the	the	DET
ftr-333	436	3	substantial	substantial	ADJ
ftr-333	436	4	benefit	benefit	NOUN
ftr-333	436	5	received	receive	VERB
ftr-333	436	6	approach	approach	NOUN
ftr-333	436	7	conforms	conform	VERB
ftr-333	436	8	to	to	ADP
ftr-333	436	9	the	the	DET
ftr-333	436	10	purpose	purpose	NOUN
ftr-333	436	11	of	of	ADP
ftr-333	436	12	the	the	DET
ftr-333	436	13	charitable	charitable	ADJ
ftr-333	436	14	deduction	deduction	NOUN
ftr-333	436	15	,	,	PUNCT
ftr-333	436	16	acting	act	VERB
ftr-333	436	17	as	as	ADP
ftr-333	436	18	a	a	DET
ftr-333	436	19	subsidy	subsidy	NOUN
ftr-333	436	20	to	to	ADP
ftr-333	436	21	those	those	DET
ftr-333	436	22	organizations	organization	NOUN
ftr-333	436	23	the	the	DET
ftr-333	436	24	government	government	NOUN
ftr-333	436	25	feels	feel	VERB
ftr-333	436	26	provides	provide	VERB
ftr-333	436	27	a	a	DET
ftr-333	436	28	community	community	NOUN
ftr-333	436	29	benefit	benefit	NOUN
ftr-333	436	30	,	,	PUNCT
ftr-333	436	31	it	it	PRON
ftr-333	436	32	creates	create	VERB
ftr-333	436	33	difficulty	difficulty	NOUN
ftr-333	436	34	for	for	ADP
ftr-333	436	35	the	the	DET
ftr-333	436	36	courts	court	NOUN
ftr-333	436	37	in	in	ADP
ftr-333	436	38	determining	determine	VERB
ftr-333	436	39	a	a	DET
ftr-333	436	40	value	value	NOUN
ftr-333	436	41	of	of	ADP
ftr-333	436	42	the	the	DET
ftr-333	436	43	benefit	benefit	NOUN
ftr-333	436	44	to	to	ADP
ftr-333	436	45	the	the	DET
ftr-333	436	46	charitable	charitable	ADJ
ftr-333	436	47	organization	organization	NOUN
ftr-333	436	48	.	.	PUNCT
ftr-333	437	1	additionally	additionally	ADV
ftr-333	437	2	,	,	PUNCT
ftr-333	437	3	it	it	PRON
ftr-333	437	4	potentially	potentially	ADV
ftr-333	437	5	allows	allow	VERB
ftr-333	437	6	the	the	DET
ftr-333	437	7	taxpayer	taxpayer	NOUN
ftr-333	437	8	a	a	DET
ftr-333	437	9	deduction	deduction	NOUN
ftr-333	437	10	for	for	ADP
ftr-333	437	11	an	an	DET
ftr-333	437	12	amount	amount	NOUN
ftr-333	437	13	,	,	PUNCT
ftr-333	437	14	which	which	PRON
ftr-333	437	15	encompasses	encompass	VERB
ftr-333	437	16	in	in	ADP
ftr-333	437	17	part	part	NOUN
ftr-333	437	18	,	,	PUNCT
ftr-333	437	19	a	a	DET
ftr-333	437	20	payment	payment	NOUN
ftr-333	437	21	for	for	ADP
ftr-333	437	22	goods	good	NOUN
ftr-333	437	23	or	or	CCONJ
ftr-333	437	24	services.94	services.94	PROPN
ftr-333	437	25	c.	c.	PROPN
ftr-333	437	26	the	the	DET
ftr-333	437	27	benefit	benefit	NOUN
ftr-333	437	28	received	receive	VERB
ftr-333	437	29	approach	approach	NOUN
ftr-333	437	30	in	in	ADP
ftr-333	437	31	1967	1967	NUM
ftr-333	437	32	,	,	PUNCT
ftr-333	437	33	five	five	NUM
ftr-333	437	34	years	year	NOUN
ftr-333	437	35	after	after	ADP
ftr-333	437	36	dejong	dejong	NOUN
ftr-333	437	37	,	,	PUNCT
ftr-333	437	38	in	in	ADP
ftr-333	437	39	crosby	crosby	PROPN
ftr-333	437	40	valve	valve	PROPN
ftr-333	437	41	&	&	CCONJ
ftr-333	437	42	gage	gage	NOUN
ftr-333	437	43	co.v	co.v	PROPN
ftr-333	437	44	.	.	PUNCT
ftr-333	438	1	commissioner,95	commissioner,95	PROPN
ftr-333	438	2	the	the	DET
ftr-333	438	3	united	united	PROPN
ftr-333	438	4	states	states	PROPN
ftr-333	438	5	court	court	PROPN
ftr-333	438	6	of	of	ADP
ftr-333	438	7	appeals	appeal	NOUN
ftr-333	438	8	for	for	ADP
ftr-333	438	9	the	the	DET
ftr-333	438	10	first	first	ADJ
ftr-333	438	11	circuit	circuit	NOUN
ftr-333	438	12	expressed	express	VERB
ftr-333	438	13	dissatisfaction	dissatisfaction	NOUN
ftr-333	438	14	with	with	ADP
ftr-333	438	15	the	the	DET
ftr-333	438	16	intent	intent	NOUN
ftr-333	438	17	of	of	ADP
ftr-333	438	18	the	the	DET
ftr-333	438	19	donor	donor	NOUN
ftr-333	438	20	approach.96	approach.96	PROPN
ftr-333	438	21	the	the	DET
ftr-333	438	22	court	court	NOUN
ftr-333	438	23	,	,	PUNCT
ftr-333	438	24	however	however	ADV
ftr-333	438	25	,	,	PUNCT
ftr-333	438	26	did	do	AUX
ftr-333	438	27	not	not	PART
ftr-333	438	28	provide	provide	VERB
ftr-333	438	29	an	an	DET
ftr-333	438	30	alternative	alternative	ADJ
ftr-333	438	31	test	test	NOUN
ftr-333	438	32	.	.	PUNCT
ftr-333	439	1	instead	instead	ADV
ftr-333	439	2	,	,	PUNCT
ftr-333	439	3	the	the	DET
ftr-333	439	4	court	court	NOUN
ftr-333	439	5	agreed	agree	VERB
ftr-333	439	6	with	with	ADP
ftr-333	439	7	the	the	DET
ftr-333	439	8	ultimate	ultimate	ADJ
ftr-333	439	9	holding	holding	NOUN
ftr-333	439	10	of	of	ADP
ftr-333	439	11	the	the	DET
ftr-333	439	12	united	united	PROPN
ftr-333	439	13	stated	state	VERB
ftr-333	439	14	tax	tax	NOUN
ftr-333	439	15	court	court	NOUN
ftr-333	439	16	below	below	ADV
ftr-333	439	17	,	,	PUNCT
ftr-333	439	18	but	but	CCONJ
ftr-333	439	19	made	make	VERB
ftr-333	439	20	a	a	DET
ftr-333	439	21	point	point	NOUN
ftr-333	439	22	of	of	ADP
ftr-333	439	23	disagreeing	disagree	VERB
ftr-333	439	24	with	with	ADP
ftr-333	439	25	the	the	DET
ftr-333	439	26	tax	tax	NOUN
ftr-333	439	27	court	court	NOUN
ftr-333	439	28	’s	’s	PART
ftr-333	439	29	use	use	NOUN
ftr-333	439	30	of	of	ADP
ftr-333	439	31	dejong	dejong	NOUN
ftr-333	439	32	’s	’s	PART
ftr-333	439	33	intent	intent	NOUN
ftr-333	439	34	of	of	ADP
ftr-333	439	35	the	the	DET
ftr-333	439	36	donor	donor	NOUN
ftr-333	439	37	approach.97	approach.97	NOUN
ftr-333	439	38	the	the	DET
ftr-333	439	39	court	court	NOUN
ftr-333	439	40	stated	state	VERB
ftr-333	439	41	:	:	PUNCT
ftr-333	439	42	93	93	NUM
ftr-333	439	43	.	.	PUNCT
ftr-333	440	1	see	see	VERB
ftr-333	440	2	supra	supra	PROPN
ftr-333	440	3	note	note	PROPN
ftr-333	440	4	87	87	NUM
ftr-333	440	5	and	and	CCONJ
ftr-333	440	6	accompanying	accompany	VERB
ftr-333	440	7	text	text	NOUN
ftr-333	440	8	.	.	PUNCT
ftr-333	441	1	94	94	NUM
ftr-333	441	2	.	.	PUNCT
ftr-333	442	1	for	for	ADP
ftr-333	442	2	example	example	NOUN
ftr-333	442	3	,	,	PUNCT
ftr-333	442	4	under	under	ADP
ftr-333	442	5	the	the	DET
ftr-333	442	6	substantial	substantial	ADJ
ftr-333	442	7	benefit	benefit	NOUN
ftr-333	442	8	received	receive	VERB
ftr-333	442	9	approach	approach	NOUN
ftr-333	442	10	,	,	PUNCT
ftr-333	442	11	if	if	SCONJ
ftr-333	442	12	a	a	DET
ftr-333	442	13	taxpayer	taxpayer	NOUN
ftr-333	442	14	makes	make	VERB
ftr-333	442	15	a	a	DET
ftr-333	442	16	$	$	SYM
ftr-333	442	17	100	100	NUM
ftr-333	442	18	payment	payment	NOUN
ftr-333	442	19	to	to	ADP
ftr-333	442	20	a	a	DET
ftr-333	442	21	charitable	charitable	ADJ
ftr-333	442	22	organization	organization	NOUN
ftr-333	442	23	and	and	CCONJ
ftr-333	442	24	in	in	ADP
ftr-333	442	25	return	return	NOUN
ftr-333	442	26	receives	receive	VERB
ftr-333	442	27	a	a	DET
ftr-333	442	28	benefit	benefit	NOUN
ftr-333	442	29	valued	value	VERB
ftr-333	442	30	at	at	ADP
ftr-333	442	31	$	$	SYM
ftr-333	442	32	10	10	NUM
ftr-333	442	33	,	,	PUNCT
ftr-333	442	34	but	but	CCONJ
ftr-333	442	35	under	under	ADP
ftr-333	442	36	the	the	DET
ftr-333	442	37	balancing	balancing	NOUN
ftr-333	442	38	test	test	NOUN
ftr-333	442	39	,	,	PUNCT
ftr-333	442	40	the	the	DET
ftr-333	442	41	court	court	NOUN
ftr-333	442	42	views	view	VERB
ftr-333	442	43	that	that	PRON
ftr-333	442	44	benefit	benefit	VERB
ftr-333	442	45	to	to	ADP
ftr-333	442	46	the	the	DET
ftr-333	442	47	general	general	ADJ
ftr-333	442	48	public	public	NOUN
ftr-333	442	49	to	to	PART
ftr-333	442	50	be	be	AUX
ftr-333	442	51	greater	great	ADJ
ftr-333	442	52	than	than	ADP
ftr-333	442	53	those	those	PRON
ftr-333	442	54	that	that	PRON
ftr-333	442	55	the	the	DET
ftr-333	442	56	taxpayer	taxpayer	NOUN
ftr-333	442	57	received	receive	VERB
ftr-333	442	58	,	,	PUNCT
ftr-333	442	59	the	the	DET
ftr-333	442	60	benefit	benefit	NOUN
ftr-333	442	61	would	would	AUX
ftr-333	442	62	be	be	AUX
ftr-333	442	63	considered	consider	VERB
ftr-333	442	64	an	an	DET
ftr-333	442	65	incidental	incidental	ADJ
ftr-333	442	66	benefit	benefit	NOUN
ftr-333	442	67	.	.	PUNCT
ftr-333	443	1	as	as	ADP
ftr-333	443	2	a	a	DET
ftr-333	443	3	result	result	NOUN
ftr-333	443	4	,	,	PUNCT
ftr-333	443	5	the	the	DET
ftr-333	443	6	taxpayer	taxpayer	NOUN
ftr-333	443	7	would	would	AUX
ftr-333	443	8	be	be	AUX
ftr-333	443	9	able	able	ADJ
ftr-333	443	10	to	to	PART
ftr-333	443	11	deduct	deduct	VERB
ftr-333	443	12	the	the	DET
ftr-333	443	13	full	full	ADJ
ftr-333	443	14	amount	amount	NOUN
ftr-333	443	15	of	of	ADP
ftr-333	443	16	the	the	DET
ftr-333	443	17	payment	payment	NOUN
ftr-333	443	18	,	,	PUNCT
ftr-333	443	19	$	$	SYM
ftr-333	443	20	100	100	NUM
ftr-333	443	21	.	.	PUNCT
ftr-333	444	1	95	95	NUM
ftr-333	444	2	.	.	PUNCT
ftr-333	445	1	380	380	NUM
ftr-333	445	2	f.2d	f.2d	X
ftr-333	445	3	146	146	NUM
ftr-333	445	4	(	(	PUNCT
ftr-333	445	5	1st	1st	ADJ
ftr-333	445	6	cir	cir	NOUN
ftr-333	445	7	.	.	PROPN
ftr-333	445	8	1967	1967	NUM
ftr-333	445	9	)	)	PUNCT
ftr-333	445	10	.	.	PUNCT
ftr-333	446	1	96	96	NUM
ftr-333	446	2	.	.	PUNCT
ftr-333	447	1	i	i	PRON
ftr-333	447	2	d.	d.	PROPN
ftr-333	447	3	at	at	ADP
ftr-333	447	4	146	146	NUM
ftr-333	447	5	(	(	PUNCT
ftr-333	447	6	the	the	DET
ftr-333	447	7	issue	issue	NOUN
ftr-333	447	8	before	before	SCONJ
ftr-333	447	9	the	the	DET
ftr-333	447	10	court	court	NOUN
ftr-333	447	11	was	be	AUX
ftr-333	447	12	whether	whether	SCONJ
ftr-333	447	13	“	"	PUNCT
ftr-333	447	14	a	a	DET
ftr-333	447	15	business	business	NOUN
ftr-333	447	16	corporation	corporation	NOUN
ftr-333	447	17	,	,	PUNCT
ftr-333	447	18	wholly	wholly	ADV
ftr-333	447	19	owned	own	VERB
ftr-333	447	20	by	by	ADP
ftr-333	447	21	a	a	DET
ftr-333	447	22	charitable	charitable	ADJ
ftr-333	447	23	foundation	foundation	NOUN
ftr-333	447	24	,	,	PUNCT
ftr-333	447	25	[	[	X
ftr-333	447	26	is	be	AUX
ftr-333	447	27	]	]	PUNCT
ftr-333	447	28	entitled	entitle	VERB
ftr-333	447	29	to	to	ADP
ftr-333	447	30	a	a	DET
ftr-333	447	31	charitable	charitable	ADJ
ftr-333	447	32	deduction	deduction	NOUN
ftr-333	447	33	for	for	ADP
ftr-333	447	34	property	property	NOUN
ftr-333	447	35	(	(	PUNCT
ftr-333	447	36	in	in	ADP
ftr-333	447	37	this	this	DET
ftr-333	447	38	case	case	NOUN
ftr-333	447	39	equity	equity	NOUN
ftr-333	447	40	in	in	ADP
ftr-333	447	41	bonds	bond	NOUN
ftr-333	447	42	)	)	PUNCT
ftr-333	447	43	turned	turn	VERB
ftr-333	447	44	over	over	ADP
ftr-333	447	45	without	without	ADP
ftr-333	447	46	consideration	consideration	NOUN
ftr-333	447	47	to	to	ADP
ftr-333	447	48	its	its	PRON
ftr-333	447	49	parent	parent	NOUN
ftr-333	447	50	[	[	X
ftr-333	447	51	.	.	X
ftr-333	447	52	]	]	X
ftr-333	447	53	”	"	PUNCT
ftr-333	447	54	)	)	PUNCT
ftr-333	447	55	.	.	PUNCT
ftr-333	448	1	97	97	NUM
ftr-333	448	2	.	.	PUNCT
ftr-333	449	1	i	i	PRON
ftr-333	449	2	d.	d.	PROPN
ftr-333	449	3	at	at	ADP
ftr-333	449	4	146	146	NUM
ftr-333	449	5	.	.	PUNCT
ftr-333	450	1	the	the	DET
ftr-333	450	2	tax	tax	NOUN
ftr-333	450	3	court	court	NOUN
ftr-333	450	4	held	hold	VERB
ftr-333	450	5	that	that	SCONJ
ftr-333	450	6	the	the	DET
ftr-333	450	7	transfers	transfer	NOUN
ftr-333	450	8	to	to	ADP
ftr-333	450	9	the	the	DET
ftr-333	450	10	foundation	foundation	NOUN
ftr-333	450	11	were	be	AUX
ftr-333	450	12	not	not	PART
ftr-333	450	13	deductible	deductible	ADJ
ftr-333	450	14	.	.	PUNCT
ftr-333	451	1	it	it	PRON
ftr-333	451	2	placed	place	VERB
ftr-333	451	3	primary	primary	ADJ
ftr-333	451	4	emphasis	emphasis	NOUN
ftr-333	451	5	on	on	ADP
ftr-333	451	6	its	its	PRON
ftr-333	451	7	syllogism	syllogism	NOUN
ftr-333	451	8	that	that	SCONJ
ftr-333	451	9	(	(	PUNCT
ftr-333	451	10	1	1	X
ftr-333	451	11	)	)	PUNCT
ftr-333	451	12	“	"	PUNCT
ftr-333	451	13	charitable	charitable	ADJ
ftr-333	451	14	contribution	contribution	NOUN
ftr-333	451	15	”	"	PUNCT
ftr-333	451	16	is	be	AUX
ftr-333	451	17	synonymous	synonymous	ADJ
ftr-333	451	18	with	with	ADP
ftr-333	451	19	“	"	PUNCT
ftr-333	451	20	gift	gift	NOUN
ftr-333	451	21	;	;	PUNCT
ftr-333	451	22	”	"	PUNCT
ftr-333	451	23	(	(	PUNCT
ftr-333	451	24	2	2	X
ftr-333	451	25	)	)	PUNCT
ftr-333	451	26	a	a	DET
ftr-333	451	27	gift	gift	NOUN
ftr-333	451	28	proceeds	proceed	NOUN
ftr-333	451	29	from	from	ADP
ftr-333	451	30	a	a	DET
ftr-333	451	31	“	"	PUNCT
ftr-333	451	32	detached	detached	ADJ
ftr-333	451	33	and	and	CCONJ
ftr-333	451	34	disinterested	disinterested	ADJ
ftr-333	451	35	generosity	generosity	NOUN
ftr-333	451	36	;	;	PUNCT
ftr-333	451	37	”	"	PUNCT
ftr-333	451	38	and	and	CCONJ
ftr-333	451	39	(	(	PUNCT
ftr-333	451	40	3	3	X
ftr-333	451	41	)	)	PUNCT
ftr-333	451	42	since	since	SCONJ
ftr-333	451	43	the	the	DET
ftr-333	451	44	transfers	transfer	NOUN
ftr-333	451	45	in	in	ADP
ftr-333	451	46	this	this	DET
ftr-333	451	47	case	case	NOUN
ftr-333	451	48	were	be	AUX
ftr-333	451	49	the	the	DET
ftr-333	451	50	result	result	NOUN
ftr-333	451	51	of	of	ADP
ftr-333	451	52	the	the	DET
ftr-333	451	53	foundation	foundation	NOUN
ftr-333	451	54	’s	’s	PART
ftr-333	451	55	control	control	NOUN
ftr-333	451	56	over	over	ADP
ftr-333	451	57	the	the	DET
ftr-333	451	58	corporation	corporation	NOUN
ftr-333	451	59	they	they	PRON
ftr-333	451	60	were	be	AUX
ftr-333	451	61	motivated	motivate	VERB
ftr-333	451	62	by	by	ADP
ftr-333	451	63	legal	legal	ADJ
ftr-333	451	64	duty	duty	NOUN
ftr-333	451	65	to	to	ADP
ftr-333	451	66	2012	2012	NUM
ftr-333	451	67	]	]	PUNCT
ftr-333	451	68	relighting	relighte	VERB
ftr-333	451	69	the	the	DET
ftr-333	451	70	charitable	charitable	ADJ
ftr-333	451	71	deductions	deduction	NOUN
ftr-333	451	72	473	473	NUM
ftr-333	451	73	were	be	AUX
ftr-333	451	74	the	the	DET
ftr-333	451	75	[	[	X
ftr-333	451	76	charitable	charitable	ADJ
ftr-333	451	77	deduction	deduction	NOUN
ftr-333	451	78	]	]	PUNCT
ftr-333	451	79	to	to	PART
ftr-333	451	80	depend	depend	VERB
ftr-333	451	81	on	on	ADP
ftr-333	451	82	“	"	PUNCT
ftr-333	451	83	detached	detached	ADJ
ftr-333	451	84	and	and	CCONJ
ftr-333	451	85	disinterested	disinterested	ADJ
ftr-333	451	86	generosity	generosity	NOUN
ftr-333	451	87	,	,	PUNCT
ftr-333	451	88	”	"	PUNCT
ftr-333	451	89	an	an	DET
ftr-333	451	90	important	important	ADJ
ftr-333	451	91	area	area	NOUN
ftr-333	451	92	of	of	ADP
ftr-333	451	93	tax	tax	NOUN
ftr-333	451	94	law	law	NOUN
ftr-333	451	95	would	would	AUX
ftr-333	451	96	become	become	VERB
ftr-333	451	97	a	a	DET
ftr-333	451	98	mare	mare	NOUN
ftr-333	451	99	’s	’s	PART
ftr-333	451	100	nest	nest	NOUN
ftr-333	451	101	of	of	ADP
ftr-333	451	102	uncertainty	uncertainty	NOUN
ftr-333	451	103	woven	weave	VERB
ftr-333	451	104	of	of	ADP
ftr-333	451	105	judicial	judicial	ADJ
ftr-333	451	106	value	value	NOUN
ftr-333	451	107	judgments	judgment	NOUN
ftr-333	451	108	irrelevant	irrelevant	ADJ
ftr-333	451	109	to	to	PART
ftr-333	451	110	eleemosynary	eleemosynary	VERB
ftr-333	451	111	reality	reality	NOUN
ftr-333	451	112	.	.	PUNCT
ftr-333	452	1	community	community	NOUN
ftr-333	452	2	good	good	ADJ
ftr-333	452	3	will	will	NOUN
ftr-333	452	4	,	,	PUNCT
ftr-333	452	5	the	the	DET
ftr-333	452	6	desire	desire	NOUN
ftr-333	452	7	to	to	PART
ftr-333	452	8	avoid	avoid	VERB
ftr-333	452	9	community	community	NOUN
ftr-333	452	10	bad	bad	ADJ
ftr-333	452	11	will	will	NOUN
ftr-333	452	12	,	,	PUNCT
ftr-333	452	13	public	public	ADJ
ftr-333	452	14	pressures	pressure	NOUN
ftr-333	452	15	of	of	ADP
ftr-333	452	16	other	other	ADJ
ftr-333	452	17	kinds	kind	NOUN
ftr-333	452	18	,	,	PUNCT
ftr-333	452	19	tax	tax	NOUN
ftr-333	452	20	avoidance	avoidance	NOUN
ftr-333	452	21	,	,	PUNCT
ftr-333	452	22	prestige	prestige	NOUN
ftr-333	452	23	,	,	PUNCT
ftr-333	452	24	consciencesalving	consciencesalve	VERB
ftr-333	452	25	,	,	PUNCT
ftr-333	452	26	a	a	DET
ftr-333	452	27	vindictive	vindictive	ADJ
ftr-333	452	28	desire	desire	NOUN
ftr-333	452	29	to	to	PART
ftr-333	452	30	prevent	prevent	VERB
ftr-333	452	31	relatives	relative	NOUN
ftr-333	452	32	from	from	ADP
ftr-333	452	33	inheriting	inherit	VERB
ftr-333	452	34	family	family	NOUN
ftr-333	452	35	wealth	wealth	NOUN
ftr-333	452	36	—	—	PUNCT
ftr-333	452	37	these	these	PRON
ftr-333	452	38	are	be	AUX
ftr-333	452	39	only	only	ADV
ftr-333	452	40	some	some	PRON
ftr-333	452	41	of	of	ADP
ftr-333	452	42	the	the	DET
ftr-333	452	43	motives	motive	NOUN
ftr-333	452	44	which	which	PRON
ftr-333	452	45	may	may	AUX
ftr-333	452	46	lie	lie	VERB
ftr-333	452	47	close	close	ADV
ftr-333	452	48	to	to	ADP
ftr-333	452	49	the	the	DET
ftr-333	452	50	heart	heart	NOUN
ftr-333	452	51	,	,	PUNCT
ftr-333	452	52	or	or	CCONJ
ftr-333	452	53	so	so	ADV
ftr-333	452	54	-	-	PUNCT
ftr-333	452	55	called	call	VERB
ftr-333	452	56	heart	heart	NOUN
ftr-333	452	57	,	,	PUNCT
ftr-333	452	58	of	of	ADP
ftr-333	452	59	one	one	NUM
ftr-333	452	60	who	who	PRON
ftr-333	452	61	gives	give	VERB
ftr-333	452	62	to	to	ADP
ftr-333	452	63	a	a	DET
ftr-333	452	64	charity	charity	NOUN
ftr-333	452	65	.	.	PUNCT
ftr-333	453	1	if	if	SCONJ
ftr-333	453	2	the	the	DET
ftr-333	453	3	policy	policy	NOUN
ftr-333	453	4	of	of	ADP
ftr-333	453	5	the	the	DET
ftr-333	453	6	income	income	NOUN
ftr-333	453	7	tax	tax	NOUN
ftr-333	453	8	laws	law	NOUN
ftr-333	453	9	favoring	favor	VERB
ftr-333	453	10	charitable	charitable	ADJ
ftr-333	453	11	contributions	contribution	NOUN
ftr-333	453	12	is	be	AUX
ftr-333	453	13	to	to	PART
ftr-333	453	14	be	be	AUX
ftr-333	453	15	effectively	effectively	ADV
ftr-333	453	16	carried	carry	VERB
ftr-333	453	17	out	out	ADP
ftr-333	453	18	,	,	PUNCT
ftr-333	453	19	there	there	PRON
ftr-333	453	20	is	be	VERB
ftr-333	453	21	good	good	ADJ
ftr-333	453	22	reason	reason	NOUN
ftr-333	453	23	to	to	PART
ftr-333	453	24	avoid	avoid	VERB
ftr-333	453	25	unnecessary	unnecessary	ADJ
ftr-333	453	26	intrusions	intrusion	NOUN
ftr-333	453	27	of	of	ADP
ftr-333	453	28	subjective	subjective	ADJ
ftr-333	453	29	judgments	judgment	NOUN
ftr-333	453	30	as	as	ADP
ftr-333	453	31	to	to	ADP
ftr-333	453	32	what	what	PRON
ftr-333	453	33	prompts	prompt	VERB
ftr-333	453	34	the	the	DET
ftr-333	453	35	financial	financial	ADJ
ftr-333	453	36	support	support	NOUN
ftr-333	453	37	of	of	ADP
ftr-333	453	38	the	the	DET
ftr-333	453	39	organized	organized	ADJ
ftr-333	453	40	but	but	CCONJ
ftr-333	453	41	non	non	ADJ
ftr-333	453	42	-	-	ADJ
ftr-333	453	43	governmental	governmental	ADJ
ftr-333	453	44	good	good	ADJ
ftr-333	453	45	works	work	NOUN
ftr-333	453	46	of	of	ADP
ftr-333	453	47	society.98	society.98	NOUN
ftr-333	453	48	five	five	NUM
ftr-333	453	49	years	year	NOUN
ftr-333	453	50	later	later	ADV
ftr-333	453	51	,	,	PUNCT
ftr-333	453	52	in	in	ADP
ftr-333	453	53	oppewal	oppewal	NOUN
ftr-333	453	54	v.	v.	ADP
ftr-333	453	55	commissioner,99	commissioner,99	PROPN
ftr-333	453	56	the	the	DET
ftr-333	453	57	first	first	ADJ
ftr-333	453	58	circuit	circuit	NOUN
ftr-333	453	59	formulated	formulate	VERB
ftr-333	453	60	an	an	DET
ftr-333	453	61	alternative	alternative	ADJ
ftr-333	453	62	test	test	NOUN
ftr-333	453	63	.	.	PUNCT
ftr-333	454	1	in	in	ADP
ftr-333	454	2	oppewal	oppewal	NOUN
ftr-333	454	3	,	,	PUNCT
ftr-333	454	4	under	under	ADP
ftr-333	454	5	facts	fact	NOUN
ftr-333	454	6	very	very	ADV
ftr-333	454	7	similar	similar	ADJ
ftr-333	454	8	to	to	ADP
ftr-333	454	9	dejong	dejong	NOUN
ftr-333	454	10	,	,	PUNCT
ftr-333	454	11	the	the	DET
ftr-333	454	12	court	court	NOUN
ftr-333	454	13	was	be	AUX
ftr-333	454	14	confronted	confront	VERB
ftr-333	454	15	with	with	ADP
ftr-333	454	16	deciding	decide	VERB
ftr-333	454	17	whether	whether	SCONJ
ftr-333	454	18	a	a	DET
ftr-333	454	19	donation	donation	NOUN
ftr-333	454	20	to	to	ADP
ftr-333	454	21	a	a	DET
ftr-333	454	22	nonprofit	nonprofit	ADJ
ftr-333	454	23	religious	religious	ADJ
ftr-333	454	24	-	-	PUNCT
ftr-333	454	25	based	base	VERB
ftr-333	454	26	school	school	NOUN
ftr-333	454	27	,	,	PUNCT
ftr-333	454	28	the	the	DET
ftr-333	454	29	whitinsville	whitinsville	NOUN
ftr-333	454	30	society	society	NOUN
ftr-333	454	31	for	for	ADP
ftr-333	454	32	christian	christian	ADJ
ftr-333	454	33	instruction	instruction	NOUN
ftr-333	454	34	(	(	PUNCT
ftr-333	454	35	the	the	DET
ftr-333	454	36	whitinsville	whitinsville	PROPN
ftr-333	454	37	society	society	PROPN
ftr-333	454	38	)	)	PUNCT
ftr-333	454	39	,	,	PUNCT
ftr-333	454	40	which	which	PRON
ftr-333	454	41	was	be	AUX
ftr-333	454	42	attended	attend	VERB
ftr-333	454	43	by	by	ADP
ftr-333	454	44	the	the	DET
ftr-333	454	45	donors	donor	NOUN
ftr-333	454	46	’	’	PART
ftr-333	454	47	two	two	NUM
ftr-333	454	48	children	child	NOUN
ftr-333	454	49	,	,	PUNCT
ftr-333	454	50	qualified	qualified	ADJ
ftr-333	454	51	for	for	ADP
ftr-333	454	52	the	the	DET
ftr-333	454	53	charitable	charitable	ADJ
ftr-333	454	54	deduction.100	deduction.100	PROPN
ftr-333	454	55	as	as	ADP
ftr-333	454	56	in	in	ADP
ftr-333	454	57	dejong	dejong	NOUN
ftr-333	454	58	,	,	PUNCT
ftr-333	454	59	the	the	DET
ftr-333	454	60	court	court	NOUN
ftr-333	454	61	ultimately	ultimately	ADV
ftr-333	454	62	held	hold	VERB
ftr-333	454	63	the	the	DET
ftr-333	454	64	amount	amount	NOUN
ftr-333	454	65	of	of	ADP
ftr-333	454	66	the	the	DET
ftr-333	454	67	payment	payment	NOUN
ftr-333	454	68	in	in	ADP
ftr-333	454	69	excess	excess	NOUN
ftr-333	454	70	of	of	ADP
ftr-333	454	71	the	the	DET
ftr-333	454	72	cost	cost	NOUN
ftr-333	454	73	of	of	ADP
ftr-333	454	74	the	the	DET
ftr-333	454	75	educational	educational	ADJ
ftr-333	454	76	benefit	benefit	NOUN
ftr-333	454	77	the	the	DET
ftr-333	454	78	donors	donor	NOUN
ftr-333	454	79	received	receive	VERB
ftr-333	454	80	for	for	ADP
ftr-333	454	81	their	their	PRON
ftr-333	454	82	children	child	NOUN
ftr-333	454	83	was	be	AUX
ftr-333	454	84	deductible.101	deductible.101	PROPN
ftr-333	454	85	its	its	PRON
ftr-333	454	86	sole	sole	ADJ
ftr-333	454	87	stockholder	stockholder	NOUN
ftr-333	454	88	,	,	PUNCT
ftr-333	454	89	and	and	CCONJ
ftr-333	454	90	not	not	PART
ftr-333	454	91	by	by	ADP
ftr-333	454	92	disinterested	disinterested	ADJ
ftr-333	454	93	generosity	generosity	NOUN
ftr-333	454	94	.	.	PUNCT
ftr-333	455	1	while	while	SCONJ
ftr-333	455	2	agreeing	agree	VERB
ftr-333	455	3	with	with	ADP
ftr-333	455	4	the	the	DET
ftr-333	455	5	holding	holding	NOUN
ftr-333	455	6	of	of	ADP
ftr-333	455	7	the	the	DET
ftr-333	455	8	tax	tax	NOUN
ftr-333	455	9	court	court	NOUN
ftr-333	455	10	,	,	PUNCT
ftr-333	455	11	we	we	PRON
ftr-333	455	12	think	think	VERB
ftr-333	455	13	it	it	PRON
ftr-333	455	14	necessary	necessary	ADJ
ftr-333	455	15	to	to	PART
ftr-333	455	16	register	register	VERB
ftr-333	455	17	our	our	PRON
ftr-333	455	18	disagreement	disagreement	NOUN
ftr-333	455	19	with	with	ADP
ftr-333	455	20	the	the	DET
ftr-333	455	21	majority	majority	NOUN
ftr-333	455	22	’s	’s	PART
ftr-333	455	23	emphasis	emphasis	NOUN
ftr-333	455	24	upon	upon	SCONJ
ftr-333	455	25	a	a	DET
ftr-333	455	26	purely	purely	ADV
ftr-333	455	27	charitable	charitable	ADJ
ftr-333	455	28	motive	motive	NOUN
ftr-333	455	29	as	as	ADP
ftr-333	455	30	a	a	DET
ftr-333	455	31	prerequisite	prerequisite	NOUN
ftr-333	455	32	for	for	ADP
ftr-333	455	33	a	a	DET
ftr-333	455	34	deductible	deductible	ADJ
ftr-333	455	35	charitable	charitable	ADJ
ftr-333	455	36	contribution	contribution	NOUN
ftr-333	455	37	.	.	PUNCT
ftr-333	456	1	i	i	PRON
ftr-333	456	2	d.	d.	PROPN
ftr-333	456	3	98	98	NUM
ftr-333	456	4	.	.	PUNCT
ftr-333	457	1	i	i	PRON
ftr-333	457	2	d.	d.	PROPN
ftr-333	457	3	at	at	ADP
ftr-333	457	4	146–47	146–47	PROPN
ftr-333	457	5	.	.	PROPN
ftr-333	457	6	99	99	NUM
ftr-333	457	7	.	.	NUM
ftr-333	458	1	468	468	NUM
ftr-333	458	2	f.2d	f.2d	NOUN
ftr-333	458	3	1000	1000	NUM
ftr-333	458	4	(	(	PUNCT
ftr-333	458	5	1st	1st	ADJ
ftr-333	458	6	cir	cir	NOUN
ftr-333	458	7	.	.	PROPN
ftr-333	458	8	1972	1972	NUM
ftr-333	458	9	)	)	PUNCT
ftr-333	458	10	.	.	PUNCT
ftr-333	459	1	100	100	NUM
ftr-333	459	2	.	.	PUNCT
ftr-333	460	1	i	i	PRON
ftr-333	460	2	d.	d.	PROPN
ftr-333	460	3	at	at	ADP
ftr-333	460	4	1001	1001	NUM
ftr-333	460	5	.	.	PUNCT
ftr-333	461	1	101	101	NUM
ftr-333	461	2	.	.	PUNCT
ftr-333	462	1	i	i	PRON
ftr-333	462	2	d.	d.	PROPN
ftr-333	462	3	at	at	ADP
ftr-333	462	4	1002	1002	NUM
ftr-333	462	5	.	.	PUNCT
ftr-333	463	1	applying	apply	VERB
ftr-333	463	2	that	that	DET
ftr-333	463	3	test	test	NOUN
ftr-333	463	4	here	here	ADV
ftr-333	463	5	,	,	PUNCT
ftr-333	463	6	the	the	DET
ftr-333	463	7	conclusion	conclusion	NOUN
ftr-333	463	8	is	be	AUX
ftr-333	463	9	inescapable	inescapable	ADJ
ftr-333	463	10	that	that	SCONJ
ftr-333	463	11	six	six	NUM
ftr-333	463	12	hundred	hundred	NUM
ftr-333	463	13	and	and	CCONJ
ftr-333	463	14	forty	forty	NUM
ftr-333	463	15	dollars	dollar	NOUN
ftr-333	463	16	of	of	ADP
ftr-333	463	17	taxpayers	taxpayer	NOUN
ftr-333	463	18	’	’	PART
ftr-333	463	19	payment	payment	NOUN
ftr-333	463	20	to	to	ADP
ftr-333	463	21	the	the	DET
ftr-333	463	22	society	society	NOUN
ftr-333	463	23	was	be	AUX
ftr-333	463	24	non	non	ADJ
ftr-333	463	25	-	-	ADJ
ftr-333	463	26	deductible	deductible	ADJ
ftr-333	463	27	tuition	tuition	NOUN
ftr-333	463	28	.	.	PUNCT
ftr-333	464	1	the	the	DET
ftr-333	464	2	taxpayers	taxpayer	NOUN
ftr-333	464	3	’	’	PART
ftr-333	464	4	two	two	NUM
ftr-333	464	5	children	child	NOUN
ftr-333	464	6	obtained	obtain	VERB
ftr-333	464	7	a	a	DET
ftr-333	464	8	year	year	NOUN
ftr-333	464	9	of	of	ADP
ftr-333	464	10	education	education	NOUN
ftr-333	464	11	in	in	ADP
ftr-333	464	12	the	the	DET
ftr-333	464	13	society	society	NOUN
ftr-333	464	14	’s	’s	PART
ftr-333	464	15	religiously	religiously	ADV
ftr-333	464	16	-	-	PUNCT
ftr-333	464	17	oriented	orient	VERB
ftr-333	464	18	school	school	NOUN
ftr-333	464	19	,	,	PUNCT
ftr-333	464	20	as	as	SCONJ
ftr-333	464	21	desired	desire	VERB
ftr-333	464	22	by	by	ADP
ftr-333	464	23	taxpayers	taxpayer	NOUN
ftr-333	464	24	.	.	PUNCT
ftr-333	465	1	the	the	DET
ftr-333	465	2	cost	cost	NOUN
ftr-333	465	3	to	to	ADP
ftr-333	465	4	the	the	DET
ftr-333	465	5	society	society	NOUN
ftr-333	465	6	of	of	ADP
ftr-333	465	7	providing	provide	VERB
ftr-333	465	8	that	that	DET
ftr-333	465	9	service	service	NOUN
ftr-333	465	10	was	be	AUX
ftr-333	465	11	at	at	ADV
ftr-333	465	12	least	least	ADJ
ftr-333	465	13	six	six	NUM
ftr-333	465	14	hundred	hundred	NUM
ftr-333	465	15	and	and	CCONJ
ftr-333	465	16	forty	forty	NUM
ftr-333	465	17	dollars	dollar	NOUN
ftr-333	465	18	.	.	PUNCT
ftr-333	466	1	in	in	ADP
ftr-333	466	2	effect	effect	NOUN
ftr-333	466	3	,	,	PUNCT
ftr-333	466	4	if	if	SCONJ
ftr-333	466	5	not	not	PART
ftr-333	466	6	in	in	ADP
ftr-333	466	7	form	form	NOUN
ftr-333	466	8	or	or	CCONJ
ftr-333	466	9	by	by	ADP
ftr-333	466	10	design	design	NOUN
ftr-333	466	11	,	,	PUNCT
ftr-333	466	12	taxpayers	taxpayer	NOUN
ftr-333	466	13	paid	pay	VERB
ftr-333	466	14	this	this	DET
ftr-333	466	15	cost	cost	NOUN
ftr-333	466	16	.	.	PUNCT
ftr-333	467	1	i	i	PRON
ftr-333	467	2	d.	d.	PROPN
ftr-333	467	3	474	474	NUM
ftr-333	467	4	florida	florida	PROPN
ftr-333	467	5	tax	tax	PROPN
ftr-333	467	6	review	review	NOUN
ftr-333	467	7	[	[	X
ftr-333	467	8	vol	vol	NOUN
ftr-333	467	9	.	.	PUNCT
ftr-333	467	10	12:6	12:6	NUM
ftr-333	467	11	in	in	ADP
ftr-333	467	12	reaching	reach	VERB
ftr-333	467	13	this	this	DET
ftr-333	467	14	conclusion	conclusion	NOUN
ftr-333	467	15	,	,	PUNCT
ftr-333	467	16	the	the	DET
ftr-333	467	17	court	court	NOUN
ftr-333	467	18	developed	develop	VERB
ftr-333	467	19	an	an	DET
ftr-333	467	20	objective	objective	ADJ
ftr-333	467	21	test	test	NOUN
ftr-333	467	22	for	for	ADP
ftr-333	467	23	determining	determine	VERB
ftr-333	467	24	when	when	SCONJ
ftr-333	467	25	a	a	DET
ftr-333	467	26	payment	payment	NOUN
ftr-333	467	27	is	be	AUX
ftr-333	467	28	a	a	DET
ftr-333	467	29	“	"	PUNCT
ftr-333	467	30	contribution	contribution	NOUN
ftr-333	467	31	or	or	CCONJ
ftr-333	467	32	gift	gift	NOUN
ftr-333	467	33	.	.	PUNCT
ftr-333	468	1	”102	”102	PROPN
ftr-333	469	1	the	the	DET
ftr-333	469	2	court	court	NOUN
ftr-333	469	3	stated	state	VERB
ftr-333	469	4	:	:	PUNCT
ftr-333	469	5	the	the	DET
ftr-333	469	6	more	more	ADV
ftr-333	469	7	fundamental	fundamental	ADJ
ftr-333	469	8	objective	objective	ADJ
ftr-333	469	9	test	test	NOUN
ftr-333	469	10	is	be	AUX
ftr-333	469	11	—	—	PUNCT
ftr-333	469	12	however	however	ADV
ftr-333	469	13	the	the	DET
ftr-333	469	14	payment	payment	NOUN
ftr-333	469	15	was	be	AUX
ftr-333	469	16	designated	designate	VERB
ftr-333	469	17	,	,	PUNCT
ftr-333	469	18	and	and	CCONJ
ftr-333	469	19	whatever	whatever	PRON
ftr-333	469	20	motives	motive	VERB
ftr-333	469	21	the	the	DET
ftr-333	469	22	taxpayers	taxpayer	NOUN
ftr-333	469	23	had	have	VERB
ftr-333	469	24	in	in	ADP
ftr-333	469	25	making	make	VERB
ftr-333	469	26	it	it	PRON
ftr-333	469	27	,	,	PUNCT
ftr-333	469	28	was	be	AUX
ftr-333	469	29	it	it	PRON
ftr-333	469	30	,	,	PUNCT
ftr-333	469	31	to	to	ADP
ftr-333	469	32	any	any	DET
ftr-333	469	33	substantial	substantial	ADJ
ftr-333	469	34	extent	extent	NOUN
ftr-333	469	35	,	,	PUNCT
ftr-333	469	36	offset	offset	VERB
ftr-333	469	37	by	by	ADP
ftr-333	469	38	the	the	DET
ftr-333	469	39	cost	cost	NOUN
ftr-333	469	40	of	of	ADP
ftr-333	469	41	services	service	NOUN
ftr-333	469	42	rendered	render	VERB
ftr-333	469	43	to	to	ADP
ftr-333	469	44	taxpayers	taxpayer	NOUN
ftr-333	469	45	in	in	ADP
ftr-333	469	46	the	the	DET
ftr-333	469	47	nature	nature	NOUN
ftr-333	469	48	of	of	ADP
ftr-333	469	49	tuition	tuition	NOUN
ftr-333	469	50	?	?	PUNCT
ftr-333	470	1	if	if	SCONJ
ftr-333	470	2	so	so	ADV
ftr-333	470	3	,	,	PUNCT
ftr-333	470	4	the	the	DET
ftr-333	470	5	payment	payment	NOUN
ftr-333	470	6	,	,	PUNCT
ftr-333	470	7	to	to	ADP
ftr-333	470	8	the	the	DET
ftr-333	470	9	extent	extent	NOUN
ftr-333	470	10	of	of	ADP
ftr-333	470	11	the	the	DET
ftr-333	470	12	offset	offset	NOUN
ftr-333	470	13	,	,	PUNCT
ftr-333	470	14	should	should	AUX
ftr-333	470	15	be	be	AUX
ftr-333	470	16	regarded	regard	VERB
ftr-333	470	17	as	as	ADP
ftr-333	470	18	tuition	tuition	NOUN
ftr-333	470	19	for	for	ADP
ftr-333	470	20	,	,	PUNCT
ftr-333	470	21	in	in	ADP
ftr-333	470	22	substance	substance	NOUN
ftr-333	470	23	,	,	PUNCT
ftr-333	470	24	it	it	PRON
ftr-333	470	25	served	serve	VERB
ftr-333	470	26	the	the	DET
ftr-333	470	27	same	same	ADJ
ftr-333	470	28	function	function	NOUN
ftr-333	470	29	as	as	ADP
ftr-333	470	30	tuition.103	tuition.103	PROPN
ftr-333	470	31	under	under	ADP
ftr-333	470	32	the	the	DET
ftr-333	470	33	benefit	benefit	NOUN
ftr-333	470	34	received	receive	VERB
ftr-333	470	35	approach	approach	NOUN
ftr-333	470	36	,	,	PUNCT
ftr-333	470	37	the	the	DET
ftr-333	470	38	court	court	NOUN
ftr-333	470	39	simply	simply	ADV
ftr-333	470	40	looked	look	VERB
ftr-333	470	41	to	to	PART
ftr-333	470	42	see	see	VERB
ftr-333	470	43	whether	whether	SCONJ
ftr-333	470	44	a	a	DET
ftr-333	470	45	donor	donor	NOUN
ftr-333	470	46	received	receive	VERB
ftr-333	470	47	a	a	DET
ftr-333	470	48	benefit	benefit	NOUN
ftr-333	470	49	without	without	ADP
ftr-333	470	50	regard	regard	NOUN
ftr-333	470	51	for	for	ADP
ftr-333	470	52	his	his	PRON
ftr-333	470	53	motivation	motivation	NOUN
ftr-333	470	54	at	at	ADP
ftr-333	470	55	the	the	DET
ftr-333	470	56	time	time	NOUN
ftr-333	470	57	of	of	ADP
ftr-333	470	58	the	the	DET
ftr-333	470	59	payment	payment	NOUN
ftr-333	470	60	.	.	PUNCT
ftr-333	471	1	assuming	assume	VERB
ftr-333	471	2	a	a	DET
ftr-333	471	3	benefit	benefit	NOUN
ftr-333	471	4	was	be	AUX
ftr-333	471	5	received	receive	VERB
ftr-333	471	6	,	,	PUNCT
ftr-333	471	7	the	the	DET
ftr-333	471	8	donor	donor	NOUN
ftr-333	471	9	could	could	AUX
ftr-333	471	10	not	not	PART
ftr-333	471	11	claim	claim	VERB
ftr-333	471	12	the	the	DET
ftr-333	471	13	charitable	charitable	ADJ
ftr-333	471	14	deduction	deduction	NOUN
ftr-333	471	15	for	for	ADP
ftr-333	471	16	the	the	DET
ftr-333	471	17	full	full	ADJ
ftr-333	471	18	amount	amount	NOUN
ftr-333	471	19	of	of	ADP
ftr-333	471	20	the	the	DET
ftr-333	471	21	payment	payment	NOUN
ftr-333	471	22	,	,	PUNCT
ftr-333	471	23	but	but	CCONJ
ftr-333	471	24	rather	rather	ADV
ftr-333	471	25	the	the	DET
ftr-333	471	26	donor	donor	NOUN
ftr-333	471	27	could	could	AUX
ftr-333	471	28	only	only	ADV
ftr-333	471	29	deduct	deduct	VERB
ftr-333	471	30	the	the	DET
ftr-333	471	31	amount	amount	NOUN
ftr-333	471	32	by	by	ADP
ftr-333	471	33	which	which	PRON
ftr-333	471	34	the	the	DET
ftr-333	471	35	payment	payment	NOUN
ftr-333	471	36	exceeded	exceed	VERB
ftr-333	471	37	the	the	DET
ftr-333	471	38	value	value	NOUN
ftr-333	471	39	of	of	ADP
ftr-333	471	40	the	the	DET
ftr-333	471	41	benefit	benefit	NOUN
ftr-333	471	42	received	receive	VERB
ftr-333	471	43	.	.	PUNCT
ftr-333	472	1	the	the	DET
ftr-333	472	2	benefit	benefit	NOUN
ftr-333	472	3	received	receive	VERB
ftr-333	472	4	approach	approach	NOUN
ftr-333	472	5	was	be	AUX
ftr-333	472	6	thus	thus	ADV
ftr-333	472	7	the	the	DET
ftr-333	472	8	easiest	easy	ADJ
ftr-333	472	9	to	to	PART
ftr-333	472	10	administer	administer	VERB
ftr-333	472	11	of	of	ADP
ftr-333	472	12	all	all	DET
ftr-333	472	13	three	three	NUM
ftr-333	472	14	approaches	approach	NOUN
ftr-333	472	15	,	,	PUNCT
ftr-333	472	16	as	as	SCONJ
ftr-333	472	17	it	it	PRON
ftr-333	472	18	eliminated	eliminate	VERB
ftr-333	472	19	the	the	DET
ftr-333	472	20	need	need	NOUN
ftr-333	472	21	for	for	SCONJ
ftr-333	472	22	the	the	DET
ftr-333	472	23	court	court	NOUN
ftr-333	472	24	to	to	PART
ftr-333	472	25	inquire	inquire	VERB
ftr-333	472	26	into	into	ADP
ftr-333	472	27	the	the	DET
ftr-333	472	28	subjective	subjective	ADJ
ftr-333	472	29	intent	intent	NOUN
ftr-333	472	30	of	of	ADP
ftr-333	472	31	the	the	DET
ftr-333	472	32	taxpayer	taxpayer	NOUN
ftr-333	472	33	or	or	CCONJ
ftr-333	472	34	to	to	PART
ftr-333	472	35	value	value	VERB
ftr-333	472	36	the	the	DET
ftr-333	472	37	benefit	benefit	NOUN
ftr-333	472	38	received	receive	VERB
ftr-333	472	39	by	by	ADP
ftr-333	472	40	the	the	DET
ftr-333	472	41	public	public	NOUN
ftr-333	472	42	.	.	PUNCT
ftr-333	473	1	moreover	moreover	ADV
ftr-333	473	2	,	,	PUNCT
ftr-333	473	3	unlike	unlike	ADP
ftr-333	473	4	the	the	DET
ftr-333	473	5	substantial	substantial	ADJ
ftr-333	473	6	benefit	benefit	NOUN
ftr-333	473	7	received	receive	VERB
ftr-333	473	8	approach	approach	NOUN
ftr-333	473	9	,	,	PUNCT
ftr-333	473	10	it	it	PRON
ftr-333	473	11	reduces	reduce	VERB
ftr-333	473	12	the	the	DET
ftr-333	473	13	amount	amount	NOUN
ftr-333	473	14	of	of	ADP
ftr-333	473	15	the	the	DET
ftr-333	473	16	charitable	charitable	ADJ
ftr-333	473	17	deduction	deduction	NOUN
ftr-333	473	18	by	by	ADP
ftr-333	473	19	the	the	DET
ftr-333	473	20	value	value	NOUN
ftr-333	473	21	of	of	ADP
ftr-333	473	22	the	the	DET
ftr-333	473	23	benefit	benefit	NOUN
ftr-333	473	24	received.104	received.104	NOUN
ftr-333	473	25	102	102	NUM
ftr-333	473	26	.	.	PUNCT
ftr-333	474	1	i	i	PRON
ftr-333	474	2	d.	d.	PROPN
ftr-333	474	3	(	(	PUNCT
ftr-333	474	4	“	"	PUNCT
ftr-333	474	5	the	the	DET
ftr-333	474	6	objective	objective	ADJ
ftr-333	474	7	test	test	NOUN
ftr-333	474	8	taxpayers	taxpayer	NOUN
ftr-333	474	9	would	would	AUX
ftr-333	474	10	apply	apply	VERB
ftr-333	474	11	is	be	AUX
ftr-333	474	12	whether	whether	SCONJ
ftr-333	474	13	there	there	PRON
ftr-333	474	14	was	be	VERB
ftr-333	474	15	certainty	certainty	NOUN
ftr-333	474	16	as	as	ADP
ftr-333	474	17	to	to	ADP
ftr-333	474	18	the	the	DET
ftr-333	474	19	beneficiaries	beneficiary	NOUN
ftr-333	474	20	of	of	ADP
ftr-333	474	21	their	their	PRON
ftr-333	474	22	payment	payment	NOUN
ftr-333	474	23	.	.	PUNCT
ftr-333	474	24	”	"	PUNCT
ftr-333	474	25	)	)	PUNCT
ftr-333	474	26	.	.	PUNCT
ftr-333	475	1	103	103	NUM
ftr-333	475	2	.	.	PUNCT
ftr-333	476	1	oppewal	oppewal	PROPN
ftr-333	476	2	v.	v.	ADP
ftr-333	476	3	commissioner	commissioner	NOUN
ftr-333	476	4	,	,	PUNCT
ftr-333	476	5	468	468	NUM
ftr-333	476	6	f.2d	f.2d	NOUN
ftr-333	476	7	1000	1000	NUM
ftr-333	476	8	,	,	PUNCT
ftr-333	476	9	1002	1002	NUM
ftr-333	476	10	(	(	PUNCT
ftr-333	476	11	1st	1st	ADJ
ftr-333	476	12	cir	cir	NOUN
ftr-333	476	13	.	.	PROPN
ftr-333	476	14	1972	1972	NUM
ftr-333	476	15	)	)	PUNCT
ftr-333	476	16	.	.	PUNCT
ftr-333	477	1	under	under	ADP
ftr-333	477	2	this	this	DET
ftr-333	477	3	test	test	NOUN
ftr-333	477	4	,	,	PUNCT
ftr-333	477	5	the	the	DET
ftr-333	477	6	fact	fact	NOUN
ftr-333	477	7	that	that	SCONJ
ftr-333	477	8	the	the	DET
ftr-333	477	9	taxpayers	taxpayer	NOUN
ftr-333	477	10	might	might	AUX
ftr-333	477	11	have	have	AUX
ftr-333	477	12	made	make	VERB
ftr-333	477	13	the	the	DET
ftr-333	477	14	payment	payment	NOUN
ftr-333	477	15	even	even	ADV
ftr-333	477	16	had	have	VERB
ftr-333	477	17	their	their	PRON
ftr-333	477	18	children	child	NOUN
ftr-333	477	19	not	not	PART
ftr-333	477	20	been	be	AUX
ftr-333	477	21	enrolled	enrol	VERB
ftr-333	477	22	in	in	ADP
ftr-333	477	23	the	the	DET
ftr-333	477	24	society	society	NOUN
ftr-333	477	25	’s	’s	PART
ftr-333	477	26	school	school	NOUN
ftr-333	477	27	,	,	PUNCT
ftr-333	477	28	or	or	CCONJ
ftr-333	477	29	that	that	SCONJ
ftr-333	477	30	the	the	DET
ftr-333	477	31	society	society	NOUN
ftr-333	477	32	would	would	AUX
ftr-333	477	33	have	have	AUX
ftr-333	477	34	enrolled	enrol	VERB
ftr-333	477	35	the	the	DET
ftr-333	477	36	children	child	NOUN
ftr-333	477	37	even	even	ADV
ftr-333	477	38	had	have	VERB
ftr-333	477	39	no	no	DET
ftr-333	477	40	payment	payment	NOUN
ftr-333	477	41	been	be	AUX
ftr-333	477	42	made	make	VERB
ftr-333	477	43	,	,	PUNCT
ftr-333	477	44	or	or	CCONJ
ftr-333	477	45	that	that	SCONJ
ftr-333	477	46	taxpayers	taxpayer	NOUN
ftr-333	477	47	’	’	PART
ftr-333	477	48	children	child	NOUN
ftr-333	477	49	would	would	AUX
ftr-333	477	50	have	have	AUX
ftr-333	477	51	received	receive	VERB
ftr-333	477	52	an	an	DET
ftr-333	477	53	education	education	NOUN
ftr-333	477	54	of	of	ADP
ftr-333	477	55	the	the	DET
ftr-333	477	56	same	same	ADJ
ftr-333	477	57	academic	academic	ADJ
ftr-333	477	58	quality	quality	NOUN
ftr-333	477	59	(	(	PUNCT
ftr-333	477	60	although	although	SCONJ
ftr-333	477	61	not	not	PART
ftr-333	477	62	religiously	religiously	ADV
ftr-333	477	63	oriented	orient	VERB
ftr-333	477	64	)	)	PUNCT
ftr-333	477	65	in	in	ADP
ftr-333	477	66	a	a	DET
ftr-333	477	67	public	public	ADJ
ftr-333	477	68	school	school	NOUN
ftr-333	477	69	without	without	ADP
ftr-333	477	70	additional	additional	ADJ
ftr-333	477	71	expense	expense	NOUN
ftr-333	477	72	to	to	ADP
ftr-333	477	73	taxpayers	taxpayer	NOUN
ftr-333	477	74	,	,	PUNCT
ftr-333	477	75	become	become	VERB
ftr-333	477	76	irrelevant	irrelevant	ADJ
ftr-333	477	77	considerations	consideration	NOUN
ftr-333	477	78	.	.	PUNCT
ftr-333	478	1	i	i	PRON
ftr-333	478	2	d.	d.	PROPN
ftr-333	478	3	at	at	ADP
ftr-333	478	4	1002	1002	NUM
ftr-333	478	5	n.2	n.2	NOUN
ftr-333	478	6	.	.	PROPN
ftr-333	479	1	104	104	NUM
ftr-333	479	2	.	.	PUNCT
ftr-333	480	1	for	for	ADP
ftr-333	480	2	example	example	NOUN
ftr-333	480	3	,	,	PUNCT
ftr-333	480	4	under	under	ADP
ftr-333	480	5	the	the	DET
ftr-333	480	6	benefit	benefit	NOUN
ftr-333	480	7	received	receive	VERB
ftr-333	480	8	approach	approach	NOUN
ftr-333	480	9	,	,	PUNCT
ftr-333	480	10	if	if	SCONJ
ftr-333	480	11	a	a	DET
ftr-333	480	12	taxpayer	taxpayer	NOUN
ftr-333	480	13	makes	make	VERB
ftr-333	480	14	a	a	DET
ftr-333	480	15	$	$	SYM
ftr-333	480	16	100	100	NUM
ftr-333	480	17	payment	payment	NOUN
ftr-333	480	18	to	to	ADP
ftr-333	480	19	a	a	DET
ftr-333	480	20	charitable	charitable	ADJ
ftr-333	480	21	organization	organization	NOUN
ftr-333	480	22	and	and	CCONJ
ftr-333	480	23	in	in	ADP
ftr-333	480	24	return	return	NOUN
ftr-333	480	25	receives	receive	VERB
ftr-333	480	26	a	a	DET
ftr-333	480	27	benefit	benefit	NOUN
ftr-333	480	28	valued	value	VERB
ftr-333	480	29	at	at	ADP
ftr-333	480	30	$	$	SYM
ftr-333	480	31	10	10	NUM
ftr-333	480	32	,	,	PUNCT
ftr-333	480	33	the	the	DET
ftr-333	480	34	taxpayer	taxpayer	NOUN
ftr-333	480	35	would	would	AUX
ftr-333	480	36	be	be	AUX
ftr-333	480	37	able	able	ADJ
ftr-333	480	38	to	to	PART
ftr-333	480	39	deduct	deduct	VERB
ftr-333	480	40	only	only	ADV
ftr-333	480	41	$	$	SYM
ftr-333	480	42	90	90	NUM
ftr-333	480	43	,	,	PUNCT
ftr-333	480	44	the	the	DET
ftr-333	480	45	difference	difference	NOUN
ftr-333	480	46	between	between	ADP
ftr-333	480	47	the	the	DET
ftr-333	480	48	amount	amount	NOUN
ftr-333	480	49	of	of	ADP
ftr-333	480	50	the	the	DET
ftr-333	480	51	payment	payment	NOUN
ftr-333	480	52	and	and	CCONJ
ftr-333	480	53	the	the	DET
ftr-333	480	54	benefit	benefit	NOUN
ftr-333	480	55	received	receive	VERB
ftr-333	480	56	.	.	PUNCT
ftr-333	481	1	2012	2012	NUM
ftr-333	481	2	]	]	PUNCT
ftr-333	482	1	relighting	relighte	VERB
ftr-333	482	2	the	the	DET
ftr-333	482	3	charitable	charitable	ADJ
ftr-333	482	4	deductions	deduction	NOUN
ftr-333	482	5	475	475	NUM
ftr-333	482	6	2	2	NUM
ftr-333	482	7	.	.	PUNCT
ftr-333	483	1	the	the	DET
ftr-333	483	2	quid	quid	ADJ
ftr-333	483	3	pro	pro	X
ftr-333	483	4	quo	quo	NOUN
ftr-333	483	5	test	test	NOUN
ftr-333	483	6	a.	a.	NOUN
ftr-333	483	7	the	the	DET
ftr-333	483	8	supreme	supreme	PROPN
ftr-333	483	9	court	court	PROPN
ftr-333	483	10	weighs	weigh	NOUN
ftr-333	483	11	in	in	ADP
ftr-333	483	12	united	united	PROPN
ftr-333	483	13	states	states	PROPN
ftr-333	483	14	v.	v.	ADP
ftr-333	483	15	american	american	PROPN
ftr-333	483	16	bar	bar	PROPN
ftr-333	483	17	endowment.105	endowment.105	NOUN
ftr-333	483	18	in	in	ADP
ftr-333	483	19	1986	1986	NUM
ftr-333	483	20	,	,	PUNCT
ftr-333	483	21	over	over	ADP
ftr-333	483	22	twenty	twenty	NUM
ftr-333	483	23	years	year	NOUN
ftr-333	483	24	after	after	SCONJ
ftr-333	483	25	the	the	DET
ftr-333	483	26	confusion	confusion	NOUN
ftr-333	483	27	began	begin	VERB
ftr-333	483	28	as	as	ADP
ftr-333	483	29	to	to	ADP
ftr-333	483	30	the	the	DET
ftr-333	483	31	meaning	meaning	NOUN
ftr-333	483	32	of	of	ADP
ftr-333	483	33	“	"	PUNCT
ftr-333	483	34	contribution	contribution	NOUN
ftr-333	483	35	or	or	CCONJ
ftr-333	483	36	gift	gift	NOUN
ftr-333	483	37	,	,	PUNCT
ftr-333	483	38	”	"	PUNCT
ftr-333	483	39	the	the	DET
ftr-333	483	40	supreme	supreme	PROPN
ftr-333	483	41	court	court	PROPN
ftr-333	483	42	provided	provide	VERB
ftr-333	483	43	guidance.106	guidance.106	PROPN
ftr-333	483	44	the	the	DET
ftr-333	483	45	american	american	PROPN
ftr-333	483	46	bar	bar	PROPN
ftr-333	483	47	endowment	endowment	NOUN
ftr-333	483	48	(	(	PUNCT
ftr-333	483	49	the	the	DET
ftr-333	483	50	endowment	endowment	NOUN
ftr-333	483	51	)	)	PUNCT
ftr-333	483	52	,	,	PUNCT
ftr-333	483	53	which	which	PRON
ftr-333	483	54	was	be	AUX
ftr-333	483	55	the	the	DET
ftr-333	483	56	fundraising	fundraising	NOUN
ftr-333	483	57	branch	branch	NOUN
ftr-333	483	58	of	of	ADP
ftr-333	483	59	the	the	DET
ftr-333	483	60	american	american	PROPN
ftr-333	483	61	bar	bar	PROPN
ftr-333	483	62	association	association	PROPN
ftr-333	483	63	,	,	PUNCT
ftr-333	483	64	sold	sell	VERB
ftr-333	483	65	various	various	ADJ
ftr-333	483	66	group	group	NOUN
ftr-333	483	67	insurance	insurance	NOUN
ftr-333	483	68	policies	policy	NOUN
ftr-333	483	69	to	to	ADP
ftr-333	483	70	its	its	PRON
ftr-333	483	71	members	member	NOUN
ftr-333	483	72	to	to	PART
ftr-333	483	73	raise	raise	VERB
ftr-333	483	74	funds	fund	NOUN
ftr-333	483	75	for	for	ADP
ftr-333	483	76	charity.107	charity.107	NOUN
ftr-333	483	77	the	the	DET
ftr-333	483	78	endowment	endowment	NOUN
ftr-333	483	79	purchased	purchase	VERB
ftr-333	483	80	a	a	DET
ftr-333	483	81	group	group	NOUN
ftr-333	483	82	policy	policy	NOUN
ftr-333	483	83	for	for	ADP
ftr-333	483	84	its	its	PRON
ftr-333	483	85	members	member	NOUN
ftr-333	483	86	from	from	ADP
ftr-333	483	87	an	an	DET
ftr-333	483	88	insurance	insurance	NOUN
ftr-333	483	89	company	company	NOUN
ftr-333	483	90	at	at	ADP
ftr-333	483	91	a	a	DET
ftr-333	483	92	negotiated	negotiate	VERB
ftr-333	483	93	premium	premium	NOUN
ftr-333	483	94	.	.	PUNCT
ftr-333	484	1	because	because	SCONJ
ftr-333	484	2	the	the	DET
ftr-333	484	3	insurance	insurance	NOUN
ftr-333	484	4	company	company	NOUN
ftr-333	484	5	’s	’s	PART
ftr-333	484	6	actual	actual	ADJ
ftr-333	484	7	cost	cost	NOUN
ftr-333	484	8	of	of	ADP
ftr-333	484	9	providing	provide	VERB
ftr-333	484	10	coverage	coverage	NOUN
ftr-333	484	11	to	to	ADP
ftr-333	484	12	the	the	DET
ftr-333	484	13	group	group	NOUN
ftr-333	484	14	was	be	AUX
ftr-333	484	15	lower	low	ADJ
ftr-333	484	16	than	than	ADP
ftr-333	484	17	the	the	DET
ftr-333	484	18	premium	premium	NOUN
ftr-333	484	19	paid	pay	VERB
ftr-333	484	20	by	by	ADP
ftr-333	484	21	the	the	DET
ftr-333	484	22	endowment	endowment	NOUN
ftr-333	484	23	,	,	PUNCT
ftr-333	484	24	the	the	DET
ftr-333	484	25	insurance	insurance	NOUN
ftr-333	484	26	company	company	NOUN
ftr-333	484	27	paid	pay	VERB
ftr-333	484	28	a	a	DET
ftr-333	484	29	dividend	dividend	NOUN
ftr-333	484	30	to	to	ADP
ftr-333	484	31	the	the	DET
ftr-333	484	32	endowment.108	endowment.108	ADP
ftr-333	484	33	the	the	DET
ftr-333	484	34	endowment	endowment	NOUN
ftr-333	484	35	,	,	PUNCT
ftr-333	484	36	however	however	ADV
ftr-333	484	37	,	,	PUNCT
ftr-333	484	38	required	require	VERB
ftr-333	484	39	its	its	PRON
ftr-333	484	40	members	member	NOUN
ftr-333	484	41	participating	participate	VERB
ftr-333	484	42	in	in	ADP
ftr-333	484	43	the	the	DET
ftr-333	484	44	group	group	NOUN
ftr-333	484	45	insurance	insurance	NOUN
ftr-333	484	46	program	program	NOUN
ftr-333	484	47	to	to	PART
ftr-333	484	48	permit	permit	VERB
ftr-333	484	49	the	the	DET
ftr-333	484	50	endowment	endowment	NOUN
ftr-333	484	51	to	to	PART
ftr-333	484	52	retain	retain	VERB
ftr-333	484	53	all	all	PRON
ftr-333	484	54	of	of	ADP
ftr-333	484	55	the	the	DET
ftr-333	484	56	dividends	dividend	NOUN
ftr-333	484	57	paid	pay	VERB
ftr-333	484	58	by	by	ADP
ftr-333	484	59	the	the	DET
ftr-333	484	60	insurance	insurance	NOUN
ftr-333	484	61	company	company	NOUN
ftr-333	484	62	because	because	SCONJ
ftr-333	484	63	such	such	ADJ
ftr-333	484	64	funds	fund	NOUN
ftr-333	484	65	were	be	AUX
ftr-333	484	66	critical	critical	ADJ
ftr-333	484	67	to	to	ADP
ftr-333	484	68	its	its	PRON
ftr-333	484	69	fundraising	fundraising	NOUN
ftr-333	484	70	efforts	effort	NOUN
ftr-333	484	71	.	.	PUNCT
ftr-333	485	1	despite	despite	SCONJ
ftr-333	485	2	its	its	PRON
ftr-333	485	3	ability	ability	NOUN
ftr-333	485	4	to	to	PART
ftr-333	485	5	negotiate	negotiate	VERB
ftr-333	485	6	a	a	DET
ftr-333	485	7	lower	low	ADJ
ftr-333	485	8	premium	premium	NOUN
ftr-333	485	9	for	for	ADP
ftr-333	485	10	its	its	PRON
ftr-333	485	11	members	member	NOUN
ftr-333	485	12	,	,	PUNCT
ftr-333	485	13	the	the	DET
ftr-333	485	14	endowment	endowment	NOUN
ftr-333	485	15	competitively	competitively	ADV
ftr-333	485	16	priced	price	VERB
ftr-333	485	17	its	its	PRON
ftr-333	485	18	policies	policy	NOUN
ftr-333	485	19	with	with	ADP
ftr-333	485	20	other	other	ADJ
ftr-333	485	21	insurance	insurance	NOUN
ftr-333	485	22	policies	policy	NOUN
ftr-333	485	23	offered	offer	VERB
ftr-333	485	24	to	to	ADP
ftr-333	485	25	the	the	DET
ftr-333	485	26	public	public	NOUN
ftr-333	485	27	and	and	CCONJ
ftr-333	485	28	its	its	PRON
ftr-333	485	29	members	member	NOUN
ftr-333	485	30	thereby	thereby	ADV
ftr-333	485	31	allowing	allow	VERB
ftr-333	485	32	the	the	DET
ftr-333	485	33	endowment	endowment	NOUN
ftr-333	485	34	“	"	PUNCT
ftr-333	485	35	to	to	PART
ftr-333	485	36	generate	generate	VERB
ftr-333	485	37	large	large	ADJ
ftr-333	485	38	dividends	dividend	NOUN
ftr-333	485	39	to	to	PART
ftr-333	485	40	be	be	AUX
ftr-333	485	41	used	use	VERB
ftr-333	485	42	for	for	ADP
ftr-333	485	43	its	its	PRON
ftr-333	485	44	charitable	charitable	ADJ
ftr-333	485	45	purposes	purpose	NOUN
ftr-333	485	46	.	.	PUNCT
ftr-333	486	1	”109	”109	VERB
ftr-333	486	2	accordingly	accordingly	ADV
ftr-333	486	3	,	,	PUNCT
ftr-333	486	4	the	the	DET
ftr-333	486	5	endowment	endowment	NOUN
ftr-333	486	6	advised	advise	VERB
ftr-333	486	7	its	its	PRON
ftr-333	486	8	insured	insure	VERB
ftr-333	486	9	members	member	NOUN
ftr-333	486	10	that	that	SCONJ
ftr-333	486	11	their	their	PRON
ftr-333	486	12	respective	respective	ADJ
ftr-333	486	13	share	share	NOUN
ftr-333	486	14	of	of	ADP
ftr-333	486	15	the	the	DET
ftr-333	486	16	dividends	dividend	NOUN
ftr-333	486	17	,	,	PUNCT
ftr-333	486	18	less	less	ADJ
ftr-333	486	19	any	any	DET
ftr-333	486	20	administrative	administrative	ADJ
ftr-333	486	21	costs	cost	NOUN
ftr-333	486	22	incurred	incur	VERB
ftr-333	486	23	by	by	ADP
ftr-333	486	24	the	the	DET
ftr-333	486	25	endowment	endowment	NOUN
ftr-333	486	26	,	,	PUNCT
ftr-333	486	27	constituted	constitute	VERB
ftr-333	486	28	a	a	DET
ftr-333	486	29	charitable	charitable	ADJ
ftr-333	486	30	deduction	deduction	NOUN
ftr-333	486	31	for	for	ADP
ftr-333	486	32	such	such	ADJ
ftr-333	486	33	member	member	NOUN
ftr-333	486	34	.	.	PUNCT
ftr-333	487	1	it	it	PRON
ftr-333	487	2	was	be	AUX
ftr-333	487	3	this	this	DET
ftr-333	487	4	after	after	ADP
ftr-333	487	5	-	-	PUNCT
ftr-333	487	6	tax	tax	NOUN
ftr-333	487	7	cost	cost	NOUN
ftr-333	487	8	to	to	ADP
ftr-333	487	9	its	its	PRON
ftr-333	487	10	members	member	NOUN
ftr-333	487	11	that	that	PRON
ftr-333	487	12	resulted	result	VERB
ftr-333	487	13	in	in	ADP
ftr-333	487	14	the	the	DET
ftr-333	487	15	endowment	endowment	PROPN
ftr-333	487	16	group	group	PROPN
ftr-333	487	17	insurance	insurance	NOUN
ftr-333	487	18	program	program	NOUN
ftr-333	487	19	being	be	AUX
ftr-333	487	20	less	less	ADJ
ftr-333	487	21	than	than	ADP
ftr-333	487	22	the	the	DET
ftr-333	487	23	cost	cost	NOUN
ftr-333	487	24	of	of	ADP
ftr-333	487	25	an	an	DET
ftr-333	487	26	identical	identical	ADJ
ftr-333	487	27	commercial	commercial	ADJ
ftr-333	487	28	policy	policy	NOUN
ftr-333	487	29	.	.	PUNCT
ftr-333	488	1	accordingly	accordingly	ADV
ftr-333	488	2	,	,	PUNCT
ftr-333	488	3	the	the	DET
ftr-333	488	4	supreme	supreme	PROPN
ftr-333	488	5	court	court	PROPN
ftr-333	488	6	was	be	AUX
ftr-333	488	7	faced	face	VERB
ftr-333	488	8	with	with	ADP
ftr-333	488	9	the	the	DET
ftr-333	488	10	issue	issue	NOUN
ftr-333	488	11	as	as	ADP
ftr-333	488	12	to	to	ADP
ftr-333	488	13	“	"	PUNCT
ftr-333	488	14	whether	whether	SCONJ
ftr-333	488	15	the	the	DET
ftr-333	488	16	[	[	X
ftr-333	488	17	endowment	endowment	NOUN
ftr-333	488	18	’s	’s	PART
ftr-333	488	19	]	]	PUNCT
ftr-333	488	20	members	member	NOUN
ftr-333	489	1	[	[	X
ftr-333	489	2	could	could	AUX
ftr-333	489	3	]	]	X
ftr-333	489	4	105	105	NUM
ftr-333	489	5	.	.	PUNCT
ftr-333	489	6	477	477	NUM
ftr-333	490	1	u.s	u.s	PROPN
ftr-333	490	2	.	.	PROPN
ftr-333	490	3	105	105	NUM
ftr-333	490	4	(	(	PUNCT
ftr-333	490	5	1986	1986	NUM
ftr-333	490	6	)	)	PUNCT
ftr-333	490	7	.	.	PUNCT
ftr-333	491	1	for	for	ADP
ftr-333	491	2	a	a	DET
ftr-333	491	3	more	more	ADJ
ftr-333	491	4	in	in	ADP
ftr-333	491	5	-	-	PUNCT
ftr-333	491	6	depth	depth	NOUN
ftr-333	491	7	review	review	NOUN
ftr-333	491	8	of	of	ADP
ftr-333	491	9	the	the	DET
ftr-333	491	10	facts	fact	NOUN
ftr-333	491	11	in	in	ADP
ftr-333	491	12	american	american	PROPN
ftr-333	491	13	bar	bar	PROPN
ftr-333	491	14	endowment	endowment	NOUN
ftr-333	491	15	see	see	VERB
ftr-333	491	16	sliskovich	sliskovich	NOUN
ftr-333	491	17	,	,	PUNCT
ftr-333	491	18	charitable	charitable	ADJ
ftr-333	491	19	contributions	contribution	NOUN
ftr-333	491	20	or	or	CCONJ
ftr-333	491	21	gifts	gift	NOUN
ftr-333	491	22	,	,	PUNCT
ftr-333	491	23	supra	supra	PROPN
ftr-333	491	24	note	note	NOUN
ftr-333	491	25	53	53	NUM
ftr-333	491	26	,	,	PUNCT
ftr-333	491	27	at	at	ADP
ftr-333	491	28	480–87	480–87	NOUN
ftr-333	491	29	.	.	PUNCT
ftr-333	492	1	106	106	NUM
ftr-333	492	2	.	.	PUNCT
ftr-333	493	1	see	see	VERB
ftr-333	493	2	colliton	colliton	NOUN
ftr-333	493	3	,	,	PUNCT
ftr-333	493	4	meaning	meaning	NOUN
ftr-333	493	5	of	of	ADP
ftr-333	493	6	contribution	contribution	NOUN
ftr-333	493	7	,	,	PUNCT
ftr-333	493	8	supra	supra	PROPN
ftr-333	493	9	note	note	PROPN
ftr-333	493	10	53	53	NUM
ftr-333	493	11	,	,	PUNCT
ftr-333	493	12	at	at	ADP
ftr-333	493	13	998	998	NUM
ftr-333	493	14	.	.	PUNCT
ftr-333	494	1	[	[	X
ftr-333	494	2	b]oth	b]oth	VERB
ftr-333	494	3	the	the	DET
ftr-333	494	4	courts	court	NOUN
ftr-333	494	5	and	and	CCONJ
ftr-333	494	6	the	the	DET
ftr-333	494	7	internal	internal	ADJ
ftr-333	494	8	revenue	revenue	NOUN
ftr-333	494	9	service	service	NOUN
ftr-333	494	10	have	have	AUX
ftr-333	494	11	adopted	adopt	VERB
ftr-333	494	12	three	three	NUM
ftr-333	494	13	different	different	ADJ
ftr-333	494	14	lines	line	NOUN
ftr-333	494	15	of	of	ADP
ftr-333	494	16	reasoning	reasoning	NOUN
ftr-333	494	17	in	in	ADP
ftr-333	494	18	deciding	decide	VERB
ftr-333	494	19	charitable	charitable	ADJ
ftr-333	494	20	contribution	contribution	NOUN
ftr-333	494	21	deduction	deduction	NOUN
ftr-333	494	22	cases	case	NOUN
ftr-333	494	23	.	.	PUNCT
ftr-333	495	1	circuit	circuit	NOUN
ftr-333	495	2	courts	court	NOUN
ftr-333	495	3	have	have	AUX
ftr-333	495	4	adopted	adopt	VERB
ftr-333	495	5	one	one	NUM
ftr-333	495	6	or	or	CCONJ
ftr-333	495	7	another	another	PRON
ftr-333	495	8	of	of	ADP
ftr-333	495	9	the	the	DET
ftr-333	495	10	tests	test	NOUN
ftr-333	495	11	.	.	PUNCT
ftr-333	496	1	the	the	DET
ftr-333	496	2	tax	tax	NOUN
ftr-333	496	3	court	court	NOUN
ftr-333	496	4	has	have	AUX
ftr-333	496	5	been	be	AUX
ftr-333	496	6	inconsistent	inconsistent	ADJ
ftr-333	496	7	as	as	ADP
ftr-333	496	8	to	to	ADP
ftr-333	496	9	what	what	PRON
ftr-333	496	10	test	test	NOUN
ftr-333	496	11	to	to	PART
ftr-333	496	12	use	use	VERB
ftr-333	496	13	.	.	PUNCT
ftr-333	497	1	moreover	moreover	ADV
ftr-333	497	2	,	,	PUNCT
ftr-333	497	3	the	the	DET
ftr-333	497	4	internal	internal	ADJ
ftr-333	497	5	revenue	revenue	NOUN
ftr-333	497	6	service	service	NOUN
ftr-333	497	7	has	have	AUX
ftr-333	497	8	enthusiastically	enthusiastically	ADV
ftr-333	497	9	adopted	adopt	VERB
ftr-333	497	10	all	all	DET
ftr-333	497	11	three	three	NUM
ftr-333	497	12	tests	test	NOUN
ftr-333	497	13	.	.	PUNCT
ftr-333	498	1	the	the	DET
ftr-333	498	2	law	law	NOUN
ftr-333	498	3	,	,	PUNCT
ftr-333	498	4	therefore	therefore	ADV
ftr-333	498	5	,	,	PUNCT
ftr-333	498	6	[	[	X
ftr-333	498	7	was	be	AUX
ftr-333	498	8	]	]	PUNCT
ftr-333	498	9	in	in	ADP
ftr-333	498	10	a	a	DET
ftr-333	498	11	state	state	NOUN
ftr-333	498	12	of	of	ADP
ftr-333	498	13	great	great	ADJ
ftr-333	498	14	confusion	confusion	NOUN
ftr-333	498	15	.	.	PUNCT
ftr-333	499	1	i	i	PRON
ftr-333	499	2	d.	d.	PROPN
ftr-333	499	3	107	107	NUM
ftr-333	499	4	.	.	PUNCT
ftr-333	499	5	am	be	AUX
ftr-333	499	6	.	.	PUNCT
ftr-333	500	1	bar	bar	NOUN
ftr-333	500	2	endowment	endowment	NOUN
ftr-333	500	3	,	,	PUNCT
ftr-333	500	4	477	477	NUM
ftr-333	500	5	u.s	u.s	PROPN
ftr-333	500	6	.	.	PROPN
ftr-333	500	7	at	at	ADP
ftr-333	500	8	107	107	NUM
ftr-333	500	9	(	(	PUNCT
ftr-333	500	10	noting	note	VERB
ftr-333	500	11	that	that	SCONJ
ftr-333	500	12	approximately	approximately	ADV
ftr-333	500	13	twenty	twenty	NUM
ftr-333	500	14	percent	percent	NOUN
ftr-333	500	15	of	of	ADP
ftr-333	500	16	the	the	DET
ftr-333	500	17	endowment	endowment	NOUN
ftr-333	500	18	’s	’s	PART
ftr-333	500	19	members	member	NOUN
ftr-333	500	20	purchased	purchase	VERB
ftr-333	500	21	the	the	DET
ftr-333	500	22	insurance	insurance	NOUN
ftr-333	500	23	)	)	PUNCT
ftr-333	500	24	.	.	PUNCT
ftr-333	501	1	108	108	NUM
ftr-333	501	2	.	.	PUNCT
ftr-333	502	1	i	i	PRON
ftr-333	502	2	d.	d.	PROPN
ftr-333	502	3	at	at	ADP
ftr-333	502	4	108	108	NUM
ftr-333	502	5	.	.	PUNCT
ftr-333	503	1	109	109	NUM
ftr-333	503	2	.	.	PUNCT
ftr-333	504	1	i	i	PRON
ftr-333	504	2	d.	d.	PROPN
ftr-333	504	3	476	476	NUM
ftr-333	504	4	florida	florida	PROPN
ftr-333	504	5	tax	tax	NOUN
ftr-333	504	6	review	review	NOUN
ftr-333	505	1	[	[	X
ftr-333	505	2	vol	vol	NOUN
ftr-333	505	3	.	.	PUNCT
ftr-333	505	4	12:6	12:6	NUM
ftr-333	505	5	claim	claim	VERB
ftr-333	505	6	a	a	DET
ftr-333	505	7	charitable	charitable	ADJ
ftr-333	505	8	deduction	deduction	NOUN
ftr-333	505	9	for	for	ADP
ftr-333	505	10	the	the	DET
ftr-333	505	11	portion	portion	NOUN
ftr-333	505	12	of	of	ADP
ftr-333	505	13	their	their	PRON
ftr-333	505	14	premium	premium	NOUN
ftr-333	505	15	payments	payment	NOUN
ftr-333	505	16	that	that	PRON
ftr-333	505	17	exceed[ed	exceed[ed	PROPN
ftr-333	505	18	]	]	X
ftr-333	505	19	the	the	DET
ftr-333	505	20	actual	actual	ADJ
ftr-333	505	21	cost	cost	NOUN
ftr-333	505	22	to	to	ADP
ftr-333	505	23	the	the	DET
ftr-333	505	24	organization	organization	NOUN
ftr-333	505	25	of	of	ADP
ftr-333	505	26	providing	provide	VERB
ftr-333	505	27	insurance	insurance	NOUN
ftr-333	505	28	.	.	PUNCT
ftr-333	505	29	”110	”110	PUNCT
ftr-333	505	30	in	in	ADP
ftr-333	505	31	examining	examine	VERB
ftr-333	505	32	the	the	DET
ftr-333	505	33	meaning	meaning	NOUN
ftr-333	505	34	of	of	ADP
ftr-333	505	35	“	"	PUNCT
ftr-333	505	36	contribution	contribution	NOUN
ftr-333	505	37	or	or	CCONJ
ftr-333	505	38	gift	gift	NOUN
ftr-333	505	39	,	,	PUNCT
ftr-333	505	40	”	"	PUNCT
ftr-333	505	41	the	the	DET
ftr-333	505	42	court	court	NOUN
ftr-333	505	43	stated	state	VERB
ftr-333	505	44	if	if	SCONJ
ftr-333	505	45	a	a	DET
ftr-333	505	46	donor	donor	NOUN
ftr-333	505	47	expects	expect	VERB
ftr-333	505	48	a	a	DET
ftr-333	505	49	substantial	substantial	ADJ
ftr-333	505	50	benefit	benefit	NOUN
ftr-333	505	51	in	in	ADP
ftr-333	505	52	return	return	NOUN
ftr-333	505	53	for	for	ADP
ftr-333	505	54	their	their	PRON
ftr-333	505	55	payment	payment	NOUN
ftr-333	505	56	to	to	ADP
ftr-333	505	57	a	a	DET
ftr-333	505	58	charity	charity	NOUN
ftr-333	505	59	,	,	PUNCT
ftr-333	505	60	the	the	DET
ftr-333	505	61	general	general	ADJ
ftr-333	505	62	rule	rule	NOUN
ftr-333	505	63	is	be	AUX
ftr-333	505	64	it	it	PRON
ftr-333	505	65	can	can	AUX
ftr-333	505	66	not	not	PART
ftr-333	505	67	be	be	AUX
ftr-333	505	68	a	a	DET
ftr-333	505	69	“	"	PUNCT
ftr-333	505	70	contribution	contribution	NOUN
ftr-333	505	71	or	or	CCONJ
ftr-333	505	72	gift	gift	NOUN
ftr-333	505	73	.	.	PUNCT
ftr-333	505	74	”111	”111	PUNCT
ftr-333	505	75	assuming	assume	VERB
ftr-333	505	76	the	the	DET
ftr-333	505	77	donor	donor	NOUN
ftr-333	505	78	,	,	PUNCT
ftr-333	505	79	however	however	ADV
ftr-333	505	80	,	,	PUNCT
ftr-333	505	81	only	only	ADV
ftr-333	505	82	receives	receive	VERB
ftr-333	505	83	an	an	DET
ftr-333	505	84	incidental	incidental	ADJ
ftr-333	505	85	benefit	benefit	NOUN
ftr-333	505	86	,	,	PUNCT
ftr-333	505	87	“	"	PUNCT
ftr-333	505	88	[	[	X
ftr-333	505	89	w]here	w]here	X
ftr-333	505	90	the	the	DET
ftr-333	505	91	size	size	NOUN
ftr-333	505	92	of	of	ADP
ftr-333	505	93	the	the	DET
ftr-333	505	94	payment	payment	NOUN
ftr-333	505	95	is	be	AUX
ftr-333	505	96	clearly	clearly	ADV
ftr-333	505	97	out	out	ADP
ftr-333	505	98	of	of	ADP
ftr-333	505	99	proportion	proportion	NOUN
ftr-333	505	100	to	to	ADP
ftr-333	505	101	the	the	DET
ftr-333	505	102	benefit	benefit	NOUN
ftr-333	505	103	received	receive	VERB
ftr-333	505	104	,	,	PUNCT
ftr-333	505	105	”	"	PUNCT
ftr-333	505	106	the	the	DET
ftr-333	505	107	charitable	charitable	ADJ
ftr-333	505	108	deduction	deduction	NOUN
ftr-333	505	109	should	should	AUX
ftr-333	505	110	not	not	PART
ftr-333	505	111	be	be	AUX
ftr-333	505	112	denied	deny	VERB
ftr-333	505	113	in	in	ADP
ftr-333	505	114	its	its	PRON
ftr-333	505	115	entirety.112	entirety.112	NOUN
ftr-333	505	116	consequently	consequently	ADV
ftr-333	505	117	,	,	PUNCT
ftr-333	505	118	a	a	DET
ftr-333	505	119	donor	donor	NOUN
ftr-333	505	120	may	may	AUX
ftr-333	505	121	claim	claim	VERB
ftr-333	505	122	the	the	DET
ftr-333	505	123	charitable	charitable	ADJ
ftr-333	505	124	deduction	deduction	NOUN
ftr-333	505	125	equal	equal	ADJ
ftr-333	505	126	to	to	ADP
ftr-333	505	127	the	the	DET
ftr-333	505	128	excess	excess	NOUN
ftr-333	505	129	of	of	ADP
ftr-333	505	130	the	the	DET
ftr-333	505	131	payment	payment	NOUN
ftr-333	505	132	to	to	ADP
ftr-333	505	133	the	the	DET
ftr-333	505	134	charitable	charitable	ADJ
ftr-333	505	135	organization	organization	NOUN
ftr-333	505	136	over	over	ADP
ftr-333	505	137	the	the	DET
ftr-333	505	138	value	value	NOUN
ftr-333	505	139	of	of	ADP
ftr-333	505	140	the	the	DET
ftr-333	505	141	benefit	benefit	NOUN
ftr-333	505	142	the	the	DET
ftr-333	505	143	donor	donor	NOUN
ftr-333	505	144	received	receive	VERB
ftr-333	505	145	in	in	ADP
ftr-333	505	146	return	return	NOUN
ftr-333	505	147	because	because	SCONJ
ftr-333	505	148	the	the	DET
ftr-333	505	149	payment	payment	NOUN
ftr-333	505	150	had	have	VERB
ftr-333	505	151	a	a	DET
ftr-333	505	152	“	"	PUNCT
ftr-333	505	153	dual	dual	ADJ
ftr-333	505	154	character	character	NOUN
ftr-333	505	155	.	.	PUNCT
ftr-333	505	156	”113	”113	PUNCT
ftr-333	506	1	but	but	CCONJ
ftr-333	506	2	the	the	DET
ftr-333	506	3	deduction	deduction	NOUN
ftr-333	506	4	is	be	AUX
ftr-333	506	5	allowed	allow	VERB
ftr-333	506	6	only	only	ADV
ftr-333	506	7	if	if	SCONJ
ftr-333	506	8	the	the	DET
ftr-333	506	9	donor	donor	NOUN
ftr-333	506	10	can	can	AUX
ftr-333	506	11	demonstrate	demonstrate	VERB
ftr-333	506	12	he	he	PRON
ftr-333	506	13	intended	intend	VERB
ftr-333	506	14	to	to	PART
ftr-333	506	15	contribute	contribute	VERB
ftr-333	506	16	“	"	PUNCT
ftr-333	506	17	money	money	NOUN
ftr-333	506	18	or	or	CCONJ
ftr-333	506	19	property	property	NOUN
ftr-333	506	20	in	in	ADP
ftr-333	506	21	excess	excess	NOUN
ftr-333	506	22	of	of	ADP
ftr-333	506	23	the	the	DET
ftr-333	506	24	value	value	NOUN
ftr-333	506	25	of	of	ADP
ftr-333	506	26	any	any	DET
ftr-333	506	27	benefit	benefit	NOUN
ftr-333	506	28	he	he	PRON
ftr-333	506	29	received	receive	VERB
ftr-333	506	30	in	in	ADP
ftr-333	506	31	return	return	NOUN
ftr-333	506	32	.	.	PUNCT
ftr-333	506	33	”114	”114	PUNCT
ftr-333	507	1	in	in	ADP
ftr-333	507	2	applying	apply	VERB
ftr-333	507	3	this	this	DET
ftr-333	507	4	two	two	NUM
ftr-333	507	5	-	-	PUNCT
ftr-333	507	6	part	part	NOUN
ftr-333	507	7	quid	quid	ADJ
ftr-333	507	8	pro	pro	X
ftr-333	507	9	quo	quo	NOUN
ftr-333	507	10	test	test	NOUN
ftr-333	507	11	,	,	PUNCT
ftr-333	507	12	the	the	DET
ftr-333	507	13	court	court	NOUN
ftr-333	507	14	determined	determine	VERB
ftr-333	507	15	the	the	DET
ftr-333	507	16	endowment	endowment	NOUN
ftr-333	507	17	members	member	NOUN
ftr-333	507	18	’	'	PUNCT
ftr-333	507	19	cost	cost	NOUN
ftr-333	507	20	for	for	ADP
ftr-333	507	21	participating	participate	VERB
ftr-333	507	22	in	in	ADP
ftr-333	507	23	the	the	DET
ftr-333	507	24	group	group	NOUN
ftr-333	507	25	insurance	insurance	NOUN
ftr-333	507	26	program	program	NOUN
ftr-333	507	27	was	be	AUX
ftr-333	507	28	not	not	PART
ftr-333	507	29	more	more	ADJ
ftr-333	507	30	than	than	ADP
ftr-333	507	31	what	what	PRON
ftr-333	507	32	they	they	PRON
ftr-333	507	33	could	could	AUX
ftr-333	507	34	have	have	AUX
ftr-333	507	35	paid	pay	VERB
ftr-333	507	36	for	for	ADP
ftr-333	507	37	a	a	DET
ftr-333	507	38	similar	similar	ADJ
ftr-333	507	39	group	group	NOUN
ftr-333	507	40	policy	policy	NOUN
ftr-333	507	41	.	.	PUNCT
ftr-333	508	1	the	the	DET
ftr-333	508	2	endowment	endowment	NOUN
ftr-333	508	3	’s	’s	PART
ftr-333	508	4	“	"	PUNCT
ftr-333	508	5	members	member	NOUN
ftr-333	508	6	[	[	X
ftr-333	508	7	were	be	AUX
ftr-333	508	8	]	]	PUNCT
ftr-333	508	9	never	never	ADV
ftr-333	508	10	faced	face	VERB
ftr-333	508	11	with	with	ADP
ftr-333	508	12	the	the	DET
ftr-333	508	13	hard	hard	ADJ
ftr-333	508	14	choice	choice	NOUN
ftr-333	508	15	of	of	ADP
ftr-333	508	16	supporting	support	VERB
ftr-333	508	17	a	a	DET
ftr-333	508	18	worthwhile	worthwhile	ADJ
ftr-333	508	19	charitable	charitable	ADJ
ftr-333	508	20	endeavor	endeavor	NOUN
ftr-333	508	21	or	or	CCONJ
ftr-333	508	22	reducing	reduce	VERB
ftr-333	508	23	their	their	PRON
ftr-333	508	24	own	own	ADJ
ftr-333	508	25	insurance	insurance	NOUN
ftr-333	508	26	costs	cost	NOUN
ftr-333	508	27	.	.	PUNCT
ftr-333	508	28	”115	”115	PUNCT
ftr-333	508	29	accordingly	accordingly	ADV
ftr-333	508	30	,	,	PUNCT
ftr-333	508	31	the	the	DET
ftr-333	508	32	endowment	endowment	NOUN
ftr-333	508	33	members	member	NOUN
ftr-333	508	34	failed	fail	VERB
ftr-333	508	35	to	to	PART
ftr-333	508	36	demonstrate	demonstrate	VERB
ftr-333	508	37	that	that	SCONJ
ftr-333	508	38	they	they	PRON
ftr-333	508	39	paid	pay	VERB
ftr-333	508	40	more	more	ADJ
ftr-333	508	41	for	for	ADP
ftr-333	508	42	the	the	DET
ftr-333	508	43	endowment	endowment	NOUN
ftr-333	508	44	insurance	insurance	NOUN
ftr-333	508	45	policy	policy	NOUN
ftr-333	508	46	than	than	SCONJ
ftr-333	508	47	it	it	PRON
ftr-333	508	48	was	be	AUX
ftr-333	508	49	worth	worth	ADJ
ftr-333	508	50	or	or	CCONJ
ftr-333	508	51	that	that	SCONJ
ftr-333	508	52	they	they	PRON
ftr-333	508	53	intended	intend	VERB
ftr-333	508	54	to	to	PART
ftr-333	508	55	pay	pay	VERB
ftr-333	508	56	in	in	ADP
ftr-333	508	57	excess	excess	NOUN
ftr-333	508	58	in	in	ADP
ftr-333	508	59	order	order	NOUN
ftr-333	508	60	to	to	PART
ftr-333	508	61	benefit	benefit	VERB
ftr-333	508	62	the	the	DET
ftr-333	508	63	endowment	endowment	NOUN
ftr-333	508	64	.	.	PUNCT
ftr-333	509	1	therefore	therefore	ADV
ftr-333	509	2	,	,	PUNCT
ftr-333	509	3	the	the	DET
ftr-333	509	4	court	court	NOUN
ftr-333	509	5	held	hold	VERB
ftr-333	509	6	that	that	SCONJ
ftr-333	509	7	the	the	DET
ftr-333	509	8	members	member	NOUN
ftr-333	509	9	were	be	AUX
ftr-333	509	10	not	not	PART
ftr-333	509	11	allowed	allow	VERB
ftr-333	509	12	a	a	DET
ftr-333	509	13	charitable	charitable	ADJ
ftr-333	509	14	deduction	deduction	NOUN
ftr-333	509	15	because	because	SCONJ
ftr-333	509	16	the	the	DET
ftr-333	509	17	court	court	NOUN
ftr-333	509	18	could	could	AUX
ftr-333	509	19	not	not	PART
ftr-333	509	20	construe	construe	VERB
ftr-333	509	21	that	that	SCONJ
ftr-333	509	22	there	there	PRON
ftr-333	509	23	was	be	VERB
ftr-333	509	24	a	a	DET
ftr-333	509	25	charitable	charitable	ADJ
ftr-333	509	26	motive	motive	NOUN
ftr-333	509	27	behind	behind	ADP
ftr-333	509	28	the	the	DET
ftr-333	509	29	endowment	endowment	NOUN
ftr-333	509	30	members	member	NOUN
ftr-333	509	31	’	’	PART
ftr-333	509	32	purchases	purchase	NOUN
ftr-333	509	33	of	of	ADP
ftr-333	509	34	the	the	DET
ftr-333	509	35	insurance	insurance	NOUN
ftr-333	509	36	policies	policy	NOUN
ftr-333	509	37	.	.	PUNCT
ftr-333	510	1	the	the	DET
ftr-333	510	2	quid	quid	ADJ
ftr-333	510	3	pro	pro	X
ftr-333	510	4	quo	quo	NOUN
ftr-333	510	5	test	test	NOUN
ftr-333	510	6	can	can	AUX
ftr-333	510	7	be	be	AUX
ftr-333	510	8	viewed	view	VERB
ftr-333	510	9	as	as	ADP
ftr-333	510	10	combining	combine	VERB
ftr-333	510	11	all	all	DET
ftr-333	510	12	three	three	NUM
ftr-333	510	13	prior	prior	ADJ
ftr-333	510	14	approaches	approach	NOUN
ftr-333	510	15	and	and	CCONJ
ftr-333	510	16	their	their	PRON
ftr-333	510	17	underlying	underlie	VERB
ftr-333	510	18	flaws	flaw	NOUN
ftr-333	510	19	.	.	PUNCT
ftr-333	511	1	thus	thus	ADV
ftr-333	511	2	,	,	PUNCT
ftr-333	511	3	after	after	SCONJ
ftr-333	511	4	american	american	PROPN
ftr-333	511	5	bar	bar	PROPN
ftr-333	511	6	endowment	endowment	NOUN
ftr-333	511	7	,	,	PUNCT
ftr-333	511	8	the	the	DET
ftr-333	511	9	confusion	confusion	NOUN
ftr-333	511	10	regarding	regard	VERB
ftr-333	511	11	the	the	DET
ftr-333	511	12	meaning	meaning	NOUN
ftr-333	511	13	of	of	ADP
ftr-333	511	14	“	"	PUNCT
ftr-333	511	15	contribution	contribution	NOUN
ftr-333	511	16	or	or	CCONJ
ftr-333	511	17	gift	gift	NOUN
ftr-333	511	18	”	"	PUNCT
ftr-333	511	19	did	do	AUX
ftr-333	511	20	not	not	PART
ftr-333	511	21	completely	completely	ADV
ftr-333	511	22	disappear	disappear	VERB
ftr-333	511	23	.	.	PUNCT
ftr-333	512	1	first	first	ADV
ftr-333	512	2	,	,	PUNCT
ftr-333	512	3	the	the	DET
ftr-333	512	4	court	court	NOUN
ftr-333	512	5	stated	state	VERB
ftr-333	512	6	if	if	SCONJ
ftr-333	512	7	the	the	DET
ftr-333	512	8	benefit	benefit	NOUN
ftr-333	512	9	received	receive	VERB
ftr-333	512	10	is	be	AUX
ftr-333	512	11	substantial	substantial	ADJ
ftr-333	512	12	,	,	PUNCT
ftr-333	512	13	then	then	ADV
ftr-333	512	14	no	no	DET
ftr-333	512	15	charitable	charitable	ADJ
ftr-333	512	16	deduction	deduction	NOUN
ftr-333	512	17	should	should	AUX
ftr-333	512	18	be	be	AUX
ftr-333	512	19	allowed	allow	VERB
ftr-333	512	20	.	.	PUNCT
ftr-333	513	1	assuming	assume	VERB
ftr-333	513	2	,	,	PUNCT
ftr-333	513	3	however	however	ADV
ftr-333	513	4	,	,	PUNCT
ftr-333	513	5	the	the	DET
ftr-333	513	6	benefit	benefit	NOUN
ftr-333	513	7	is	be	AUX
ftr-333	513	8	merely	merely	ADV
ftr-333	513	9	incidental	incidental	ADJ
ftr-333	513	10	,	,	PUNCT
ftr-333	513	11	the	the	DET
ftr-333	513	12	two	two	NUM
ftr-333	513	13	-	-	PUNCT
ftr-333	513	14	prong	prong	NOUN
ftr-333	513	15	quid	quid	NOUN
ftr-333	513	16	pro	pro	X
ftr-333	513	17	quo	quo	NOUN
ftr-333	513	18	test	test	NOUN
ftr-333	513	19	should	should	AUX
ftr-333	513	20	be	be	AUX
ftr-333	513	21	applied	apply	VERB
ftr-333	513	22	.	.	PUNCT
ftr-333	514	1	yet	yet	ADV
ftr-333	514	2	,	,	PUNCT
ftr-333	514	3	the	the	DET
ftr-333	514	4	court	court	NOUN
ftr-333	514	5	did	do	AUX
ftr-333	514	6	not	not	PART
ftr-333	514	7	explicitly	explicitly	ADV
ftr-333	514	8	provide	provide	VERB
ftr-333	514	9	a	a	DET
ftr-333	514	10	manner	manner	NOUN
ftr-333	514	11	for	for	ADP
ftr-333	514	12	determining	determine	VERB
ftr-333	514	13	whether	whether	SCONJ
ftr-333	514	14	the	the	DET
ftr-333	514	15	benefit	benefit	NOUN
ftr-333	514	16	received	receive	VERB
ftr-333	514	17	was	be	AUX
ftr-333	514	18	incidental	incidental	ADJ
ftr-333	514	19	or	or	CCONJ
ftr-333	514	20	substantial	substantial	ADJ
ftr-333	514	21	.	.	PUNCT
ftr-333	515	1	the	the	DET
ftr-333	515	2	court	court	NOUN
ftr-333	515	3	,	,	PUNCT
ftr-333	515	4	however	however	ADV
ftr-333	515	5	,	,	PUNCT
ftr-333	515	6	cited	cite	VERB
ftr-333	515	7	to	to	ADP
ftr-333	515	8	singer	singer	NOUN
ftr-333	515	9	for	for	ADP
ftr-333	515	10	the	the	DET
ftr-333	515	11	notion	notion	NOUN
ftr-333	515	12	that	that	SCONJ
ftr-333	515	13	if	if	SCONJ
ftr-333	515	14	a	a	DET
ftr-333	515	15	substantial	substantial	ADJ
ftr-333	515	16	benefit	benefit	NOUN
ftr-333	515	17	was	be	AUX
ftr-333	515	18	110	110	NUM
ftr-333	515	19	.	.	PUNCT
ftr-333	516	1	i	i	PRON
ftr-333	516	2	d.	d.	PROPN
ftr-333	516	3	at	at	ADP
ftr-333	516	4	106–07	106–07	NUM
ftr-333	516	5	.	.	X
ftr-333	516	6	111	111	NUM
ftr-333	516	7	.	.	PUNCT
ftr-333	517	1	i	i	PRON
ftr-333	517	2	d.	d.	PROPN
ftr-333	517	3	at	at	ADP
ftr-333	517	4	116–17	116–17	NUM
ftr-333	517	5	.	.	PUNCT
ftr-333	518	1	112	112	NUM
ftr-333	518	2	.	.	PUNCT
ftr-333	518	3	am	be	AUX
ftr-333	518	4	.	.	PUNCT
ftr-333	519	1	bar	bar	NOUN
ftr-333	519	2	endowment	endowment	NOUN
ftr-333	519	3	,	,	PUNCT
ftr-333	519	4	477	477	NUM
ftr-333	519	5	u.s	u.s	PROPN
ftr-333	519	6	.	.	PROPN
ftr-333	519	7	at	at	ADP
ftr-333	519	8	117	117	NUM
ftr-333	519	9	.	.	PUNCT
ftr-333	519	10	113	113	NUM
ftr-333	519	11	.	.	PUNCT
ftr-333	520	1	i	i	PRON
ftr-333	520	2	d.	d.	PROPN
ftr-333	520	3	(	(	PUNCT
ftr-333	520	4	citing	cite	VERB
ftr-333	520	5	rev	rev	PROPN
ftr-333	520	6	.	.	PROPN
ftr-333	520	7	rul	rul	PROPN
ftr-333	520	8	.	.	PUNCT
ftr-333	520	9	67	67	NUM
ftr-333	520	10	-	-	SYM
ftr-333	520	11	246	246	NUM
ftr-333	520	12	,	,	PUNCT
ftr-333	520	13	1967	1967	NUM
ftr-333	520	14	-	-	SYM
ftr-333	520	15	2	2	NUM
ftr-333	520	16	c.b	c.b	PROPN
ftr-333	520	17	.	.	PROPN
ftr-333	520	18	104	104	NUM
ftr-333	520	19	)	)	PUNCT
ftr-333	520	20	(	(	PUNCT
ftr-333	520	21	formulating	formulate	VERB
ftr-333	520	22	a	a	DET
ftr-333	520	23	two	two	NUM
ftr-333	520	24	-	-	PUNCT
ftr-333	520	25	part	part	NOUN
ftr-333	520	26	test	test	NOUN
ftr-333	520	27	in	in	ADP
ftr-333	520	28	determining	determine	VERB
ftr-333	520	29	that	that	SCONJ
ftr-333	520	30	the	the	DET
ftr-333	520	31	price	price	NOUN
ftr-333	520	32	of	of	ADP
ftr-333	520	33	a	a	DET
ftr-333	520	34	ticket	ticket	NOUN
ftr-333	520	35	to	to	ADP
ftr-333	520	36	a	a	DET
ftr-333	520	37	charity	charity	NOUN
ftr-333	520	38	ball	ball	NOUN
ftr-333	520	39	deductible	deductible	ADJ
ftr-333	520	40	to	to	PART
ftr-333	520	41	extent	extent	VERB
ftr-333	520	42	it	it	PRON
ftr-333	520	43	exceeds	exceed	VERB
ftr-333	520	44	the	the	DET
ftr-333	520	45	market	market	NOUN
ftr-333	520	46	value	value	NOUN
ftr-333	520	47	of	of	ADP
ftr-333	520	48	admission	admission	NOUN
ftr-333	520	49	)	)	PUNCT
ftr-333	520	50	;	;	PUNCT
ftr-333	520	51	rev	rev	PROPN
ftr-333	520	52	.	.	PROPN
ftr-333	520	53	rul	rul	PROPN
ftr-333	520	54	.	.	PUNCT
ftr-333	521	1	68	68	NUM
ftr-333	521	2	-	-	SYM
ftr-333	521	3	432	432	NUM
ftr-333	521	4	,	,	PUNCT
ftr-333	521	5	1968	1968	NUM
ftr-333	521	6	-	-	SYM
ftr-333	521	7	2	2	NUM
ftr-333	521	8	c.b	c.b	PROPN
ftr-333	521	9	.	.	PROPN
ftr-333	521	10	104	104	NUM
ftr-333	521	11	,	,	PUNCT
ftr-333	521	12	105	105	NUM
ftr-333	521	13	(	(	PUNCT
ftr-333	521	14	noting	note	VERB
ftr-333	521	15	the	the	DET
ftr-333	521	16	possibility	possibility	NOUN
ftr-333	521	17	that	that	SCONJ
ftr-333	521	18	a	a	DET
ftr-333	521	19	payment	payment	NOUN
ftr-333	521	20	to	to	ADP
ftr-333	521	21	a	a	DET
ftr-333	521	22	charitable	charitable	ADJ
ftr-333	521	23	organization	organization	NOUN
ftr-333	521	24	may	may	AUX
ftr-333	521	25	have	have	AUX
ftr-333	521	26	“	"	PUNCT
ftr-333	521	27	dual	dual	ADJ
ftr-333	521	28	character	character	NOUN
ftr-333	521	29	”	"	PUNCT
ftr-333	521	30	)	)	PUNCT
ftr-333	521	31	.	.	PUNCT
ftr-333	522	1	114	114	NUM
ftr-333	522	2	.	.	PUNCT
ftr-333	522	3	am	be	AUX
ftr-333	522	4	.	.	PUNCT
ftr-333	523	1	bar	bar	NOUN
ftr-333	523	2	endowment	endowment	NOUN
ftr-333	523	3	,	,	PUNCT
ftr-333	523	4	477	477	NUM
ftr-333	523	5	u.s	u.s	PROPN
ftr-333	523	6	.	.	PROPN
ftr-333	523	7	at	at	ADP
ftr-333	523	8	118	118	NUM
ftr-333	523	9	.	.	PUNCT
ftr-333	523	10	115	115	NUM
ftr-333	523	11	.	.	PUNCT
ftr-333	524	1	i	i	PRON
ftr-333	524	2	d.	d.	PROPN
ftr-333	524	3	at	at	ADP
ftr-333	524	4	116	116	NUM
ftr-333	524	5	.	.	PUNCT
ftr-333	524	6	2012	2012	NUM
ftr-333	524	7	]	]	PUNCT
ftr-333	525	1	relighting	relighte	VERB
ftr-333	525	2	the	the	DET
ftr-333	525	3	charitable	charitable	ADJ
ftr-333	525	4	deductions	deduction	NOUN
ftr-333	525	5	477	477	NUM
ftr-333	525	6	received	receive	VERB
ftr-333	525	7	,	,	PUNCT
ftr-333	525	8	the	the	DET
ftr-333	525	9	contribution	contribution	NOUN
ftr-333	525	10	was	be	AUX
ftr-333	525	11	not	not	PART
ftr-333	525	12	deductible	deductible	ADJ
ftr-333	525	13	.	.	PUNCT
ftr-333	526	1	logically	logically	ADV
ftr-333	526	2	,	,	PUNCT
ftr-333	526	3	the	the	DET
ftr-333	526	4	court	court	NOUN
ftr-333	526	5	effectively	effectively	ADV
ftr-333	526	6	adopted	adopt	VERB
ftr-333	526	7	singer	singer	NOUN
ftr-333	526	8	’s	’s	PART
ftr-333	526	9	balancing	balance	VERB
ftr-333	526	10	test	test	NOUN
ftr-333	526	11	requiring	require	VERB
ftr-333	526	12	a	a	DET
ftr-333	526	13	court	court	NOUN
ftr-333	526	14	to	to	PART
ftr-333	526	15	determine	determine	VERB
ftr-333	526	16	whether	whether	SCONJ
ftr-333	526	17	the	the	DET
ftr-333	526	18	“	"	PUNCT
ftr-333	526	19	benefits	benefit	NOUN
ftr-333	526	20	[	[	X
ftr-333	526	21	received	receive	VERB
ftr-333	526	22	are	be	AUX
ftr-333	526	23	]	]	X
ftr-333	526	24	greater	great	ADJ
ftr-333	526	25	than	than	ADP
ftr-333	526	26	those	those	PRON
ftr-333	526	27	that	that	PRON
ftr-333	526	28	inure	inure	NOUN
ftr-333	526	29	to	to	ADP
ftr-333	526	30	the	the	DET
ftr-333	526	31	general	general	ADJ
ftr-333	526	32	public	public	NOUN
ftr-333	526	33	from	from	ADP
ftr-333	526	34	transfers	transfer	NOUN
ftr-333	526	35	for	for	ADP
ftr-333	526	36	charitable	charitable	ADJ
ftr-333	526	37	purposes	purpose	NOUN
ftr-333	526	38	.	.	PUNCT
ftr-333	526	39	.	.	PUNCT
ftr-333	526	40	.	.	PUNCT
ftr-333	527	1	.”116	.”116	PUNCT
ftr-333	528	1	secondly	secondly	ADV
ftr-333	528	2	,	,	PUNCT
ftr-333	528	3	the	the	DET
ftr-333	528	4	court	court	NOUN
ftr-333	528	5	did	do	AUX
ftr-333	528	6	not	not	PART
ftr-333	528	7	expressly	expressly	ADV
ftr-333	528	8	discuss	discuss	VERB
ftr-333	528	9	the	the	DET
ftr-333	528	10	dejong	dejong	ADJ
ftr-333	528	11	intent	intent	NOUN
ftr-333	528	12	of	of	ADP
ftr-333	528	13	the	the	DET
ftr-333	528	14	donor	donor	NOUN
ftr-333	528	15	approach	approach	NOUN
ftr-333	528	16	,	,	PUNCT
ftr-333	528	17	which	which	PRON
ftr-333	528	18	required	require	VERB
ftr-333	528	19	a	a	DET
ftr-333	528	20	“	"	PUNCT
ftr-333	528	21	detached	detached	ADJ
ftr-333	528	22	and	and	CCONJ
ftr-333	528	23	disinterested	disinterested	ADJ
ftr-333	528	24	”	"	PUNCT
ftr-333	528	25	motive	motive	NOUN
ftr-333	528	26	.	.	PUNCT
ftr-333	529	1	instead	instead	ADV
ftr-333	529	2	,	,	PUNCT
ftr-333	529	3	the	the	DET
ftr-333	529	4	court	court	NOUN
ftr-333	529	5	reached	reach	VERB
ftr-333	529	6	its	its	PRON
ftr-333	529	7	holding	holding	NOUN
ftr-333	529	8	,	,	PUNCT
ftr-333	529	9	in	in	ADP
ftr-333	529	10	part	part	NOUN
ftr-333	529	11	,	,	PUNCT
ftr-333	529	12	based	base	VERB
ftr-333	529	13	on	on	ADP
ftr-333	529	14	the	the	DET
ftr-333	529	15	members	member	NOUN
ftr-333	529	16	’	'	PUNCT
ftr-333	529	17	lack	lack	NOUN
ftr-333	529	18	of	of	ADP
ftr-333	529	19	intent	intent	NOUN
ftr-333	529	20	to	to	PART
ftr-333	529	21	make	make	VERB
ftr-333	529	22	a	a	DET
ftr-333	529	23	payment	payment	NOUN
ftr-333	529	24	to	to	ADP
ftr-333	529	25	the	the	DET
ftr-333	529	26	endowment	endowment	NOUN
ftr-333	529	27	in	in	ADP
ftr-333	529	28	excess	excess	NOUN
ftr-333	529	29	of	of	ADP
ftr-333	529	30	the	the	DET
ftr-333	529	31	benefit	benefit	NOUN
ftr-333	529	32	the	the	DET
ftr-333	529	33	members	member	NOUN
ftr-333	529	34	received	receive	VERB
ftr-333	529	35	.	.	PUNCT
ftr-333	530	1	the	the	DET
ftr-333	530	2	court	court	NOUN
ftr-333	530	3	stated	state	VERB
ftr-333	530	4	a	a	DET
ftr-333	530	5	taxpayer	taxpayer	NOUN
ftr-333	530	6	“	"	PUNCT
ftr-333	530	7	must	must	AUX
ftr-333	530	8	at	at	ADP
ftr-333	530	9	a	a	DET
ftr-333	530	10	minimum	minimum	ADJ
ftr-333	530	11	demonstrate	demonstrate	NOUN
ftr-333	530	12	that	that	SCONJ
ftr-333	530	13	he	he	PRON
ftr-333	530	14	purposely	purposely	ADV
ftr-333	530	15	contributed	contribute	VERB
ftr-333	530	16	money	money	NOUN
ftr-333	530	17	or	or	CCONJ
ftr-333	530	18	property	property	NOUN
ftr-333	530	19	in	in	ADP
ftr-333	530	20	excess	excess	NOUN
ftr-333	530	21	of	of	ADP
ftr-333	530	22	the	the	DET
ftr-333	530	23	value	value	NOUN
ftr-333	530	24	of	of	ADP
ftr-333	530	25	any	any	DET
ftr-333	530	26	benefit	benefit	NOUN
ftr-333	530	27	he	he	PRON
ftr-333	530	28	received	receive	VERB
ftr-333	530	29	in	in	ADP
ftr-333	530	30	return	return	NOUN
ftr-333	530	31	.	.	PUNCT
ftr-333	531	1	”117	”117	PUNCT
ftr-333	532	1	the	the	DET
ftr-333	532	2	court	court	NOUN
ftr-333	532	3	reasoned	reason	VERB
ftr-333	532	4	that	that	SCONJ
ftr-333	532	5	since	since	SCONJ
ftr-333	532	6	the	the	DET
ftr-333	532	7	endowment	endowment	NOUN
ftr-333	532	8	member	member	NOUN
ftr-333	532	9	did	do	AUX
ftr-333	532	10	not	not	PART
ftr-333	532	11	know	know	VERB
ftr-333	532	12	“	"	PUNCT
ftr-333	532	13	he	he	PRON
ftr-333	532	14	could	could	AUX
ftr-333	532	15	[	[	X
ftr-333	532	16	have	have	VERB
ftr-333	532	17	]	]	X
ftr-333	532	18	purchase[d	purchase[d	X
ftr-333	532	19	]	]	X
ftr-333	532	20	comparable	comparable	ADJ
ftr-333	532	21	insurance	insurance	NOUN
ftr-333	532	22	for	for	ADP
ftr-333	532	23	less	less	ADJ
ftr-333	532	24	money	money	NOUN
ftr-333	532	25	,	,	PUNCT
ftr-333	532	26	”	"	PUNCT
ftr-333	532	27	the	the	DET
ftr-333	532	28	member	member	NOUN
ftr-333	532	29	could	could	AUX
ftr-333	532	30	not	not	PART
ftr-333	532	31	have	have	AUX
ftr-333	532	32	“	"	PUNCT
ftr-333	532	33	intentionally	intentionally	ADV
ftr-333	532	34	[	[	X
ftr-333	532	35	given	give	VERB
ftr-333	532	36	]	]	X
ftr-333	532	37	away	away	ADV
ftr-333	532	38	more	more	ADJ
ftr-333	532	39	than	than	SCONJ
ftr-333	532	40	he	he	PRON
ftr-333	532	41	received	receive	VERB
ftr-333	532	42	.	.	PUNCT
ftr-333	532	43	”118	”118	PUNCT
ftr-333	533	1	“	"	PUNCT
ftr-333	533	2	[	[	X
ftr-333	533	3	t]he	t]he	ADV
ftr-333	533	4	[	[	X
ftr-333	533	5	court	court	NOUN
ftr-333	533	6	’s	’s	PART
ftr-333	533	7	]	]	PUNCT
ftr-333	533	8	emphasis	emphasis	NOUN
ftr-333	533	9	appears	appear	VERB
ftr-333	533	10	to	to	PART
ftr-333	533	11	be	be	AUX
ftr-333	533	12	on	on	ADP
ftr-333	533	13	a	a	DET
ftr-333	533	14	more	more	ADV
ftr-333	533	15	sterile	sterile	ADJ
ftr-333	533	16	measurement	measurement	NOUN
ftr-333	533	17	of	of	ADP
ftr-333	533	18	‘	'	PUNCT
ftr-333	533	19	intent	intent	NOUN
ftr-333	533	20	’	'	PUNCT
ftr-333	533	21	or	or	CCONJ
ftr-333	533	22	‘	'	PUNCT
ftr-333	533	23	purpose	purpose	NOUN
ftr-333	533	24	.	.	PUNCT
ftr-333	534	1	’”119	’”119	PROPN
ftr-333	534	2	therefore	therefore	ADV
ftr-333	534	3	,	,	PUNCT
ftr-333	534	4	the	the	DET
ftr-333	534	5	court	court	NOUN
ftr-333	534	6	seems	seem	VERB
ftr-333	534	7	to	to	PART
ftr-333	534	8	have	have	AUX
ftr-333	534	9	changed	change	VERB
ftr-333	534	10	the	the	DET
ftr-333	534	11	intent	intent	NOUN
ftr-333	534	12	element	element	NOUN
ftr-333	534	13	into	into	ADP
ftr-333	534	14	a	a	DET
ftr-333	534	15	more	more	ADV
ftr-333	534	16	administrable	administrable	ADJ
ftr-333	534	17	knowledge	knowledge	NOUN
ftr-333	534	18	standard	standard	NOUN
ftr-333	534	19	.	.	PUNCT
ftr-333	535	1	however	however	ADV
ftr-333	535	2	,	,	PUNCT
ftr-333	535	3	the	the	DET
ftr-333	535	4	court	court	NOUN
ftr-333	535	5	’s	’s	PART
ftr-333	535	6	focus	focus	NOUN
ftr-333	535	7	on	on	ADP
ftr-333	535	8	knowledge	knowledge	NOUN
ftr-333	535	9	can	can	AUX
ftr-333	535	10	also	also	ADV
ftr-333	535	11	be	be	AUX
ftr-333	535	12	viewed	view	VERB
ftr-333	535	13	as	as	ADP
ftr-333	535	14	applying	apply	VERB
ftr-333	535	15	a	a	DET
ftr-333	535	16	“	"	PUNCT
ftr-333	535	17	detached	detached	ADJ
ftr-333	535	18	and	and	CCONJ
ftr-333	535	19	disinterested	disinterested	ADJ
ftr-333	535	20	”	"	PUNCT
ftr-333	535	21	standard	standard	NOUN
ftr-333	535	22	.	.	PUNCT
ftr-333	536	1	if	if	SCONJ
ftr-333	536	2	a	a	DET
ftr-333	536	3	person	person	NOUN
ftr-333	536	4	intentionally	intentionally	ADV
ftr-333	536	5	makes	make	VERB
ftr-333	536	6	a	a	DET
ftr-333	536	7	payment	payment	NOUN
ftr-333	536	8	greater	great	ADJ
ftr-333	536	9	than	than	ADP
ftr-333	536	10	the	the	DET
ftr-333	536	11	value	value	NOUN
ftr-333	536	12	of	of	ADP
ftr-333	536	13	the	the	DET
ftr-333	536	14	benefit	benefit	NOUN
ftr-333	536	15	he	he	PRON
ftr-333	536	16	receives	receive	VERB
ftr-333	536	17	,	,	PUNCT
ftr-333	536	18	arguably	arguably	ADV
ftr-333	536	19	,	,	PUNCT
ftr-333	536	20	this	this	DET
ftr-333	536	21	excess	excess	ADJ
ftr-333	536	22	payment	payment	NOUN
ftr-333	536	23	is	be	AUX
ftr-333	536	24	“	"	PUNCT
ftr-333	536	25	detached	detached	ADJ
ftr-333	536	26	and	and	CCONJ
ftr-333	536	27	disinterested	disinterested	ADJ
ftr-333	536	28	.	.	PUNCT
ftr-333	536	29	”120	”120	PUNCT
ftr-333	537	1	thus	thus	ADV
ftr-333	537	2	,	,	PUNCT
ftr-333	537	3	confusion	confusion	NOUN
ftr-333	537	4	still	still	ADV
ftr-333	537	5	exists	exist	VERB
ftr-333	537	6	.	.	PUNCT
ftr-333	538	1	hernandez	hernandez	PROPN
ftr-333	538	2	v.	v.	PROPN
ftr-333	538	3	commissioner.121	commissioner.121	PROPN
ftr-333	538	4	almost	almost	ADV
ftr-333	538	5	three	three	NUM
ftr-333	538	6	years	year	NOUN
ftr-333	538	7	later	later	ADV
ftr-333	538	8	,	,	PUNCT
ftr-333	538	9	in	in	ADP
ftr-333	538	10	hernandez	hernandez	PROPN
ftr-333	538	11	,	,	PUNCT
ftr-333	538	12	the	the	DET
ftr-333	538	13	court	court	NOUN
ftr-333	538	14	was	be	AUX
ftr-333	538	15	confronted	confront	VERB
ftr-333	538	16	with	with	ADP
ftr-333	538	17	applying	apply	VERB
ftr-333	538	18	the	the	DET
ftr-333	538	19	quid	quid	ADJ
ftr-333	538	20	pro	pro	X
ftr-333	538	21	quo	quo	NOUN
ftr-333	538	22	test	test	NOUN
ftr-333	538	23	in	in	ADP
ftr-333	538	24	the	the	DET
ftr-333	538	25	religious	religious	ADJ
ftr-333	538	26	context	context	NOUN
ftr-333	538	27	.	.	PUNCT
ftr-333	539	1	in	in	ADP
ftr-333	539	2	hernandez	hernandez	PROPN
ftr-333	539	3	,	,	PUNCT
ftr-333	539	4	the	the	DET
ftr-333	539	5	taxpayers	taxpayer	NOUN
ftr-333	539	6	paid	pay	VERB
ftr-333	539	7	the	the	DET
ftr-333	539	8	church	church	NOUN
ftr-333	539	9	of	of	ADP
ftr-333	539	10	116	116	NUM
ftr-333	539	11	.	.	PUNCT
ftr-333	540	1	see	see	VERB
ftr-333	540	2	singer	singer	PROPN
ftr-333	540	3	co.	co.	PROPN
ftr-333	540	4	v.	v.	PROPN
ftr-333	540	5	united	united	PROPN
ftr-333	540	6	states	states	PROPN
ftr-333	540	7	,	,	PUNCT
ftr-333	540	8	196	196	NUM
ftr-333	540	9	ct	ct	NOUN
ftr-333	540	10	.	.	PUNCT
ftr-333	541	1	cl	cl	NOUN
ftr-333	541	2	.	.	PUNCT
ftr-333	542	1	90	90	NUM
ftr-333	542	2	(	(	PUNCT
ftr-333	542	3	1971	1971	NUM
ftr-333	542	4	)	)	PUNCT
ftr-333	542	5	;	;	PUNCT
ftr-333	542	6	see	see	VERB
ftr-333	542	7	also	also	ADV
ftr-333	542	8	supra	supra	ADJ
ftr-333	542	9	part	part	NOUN
ftr-333	542	10	iii.a.1.b	iii.a.1.b	PROPN
ftr-333	542	11	.	.	PUNCT
ftr-333	543	1	(	(	PUNCT
ftr-333	543	2	discussing	discuss	VERB
ftr-333	543	3	singer	singer	NOUN
ftr-333	543	4	)	)	PUNCT
ftr-333	543	5	.	.	PUNCT
ftr-333	544	1	117	117	NUM
ftr-333	544	2	.	.	PUNCT
ftr-333	544	3	am	be	AUX
ftr-333	544	4	.	.	PUNCT
ftr-333	545	1	bar	bar	NOUN
ftr-333	545	2	endowment	endowment	NOUN
ftr-333	545	3	,	,	PUNCT
ftr-333	545	4	477	477	NUM
ftr-333	545	5	u.s	u.s	PROPN
ftr-333	545	6	.	.	PROPN
ftr-333	545	7	at	at	ADP
ftr-333	545	8	118	118	NUM
ftr-333	545	9	.	.	PUNCT
ftr-333	546	1	118	118	NUM
ftr-333	546	2	.	.	PUNCT
ftr-333	547	1	i	i	PRON
ftr-333	547	2	d.	d.	PROPN
ftr-333	547	3	see	see	VERB
ftr-333	547	4	also	also	ADV
ftr-333	547	5	kahn	kahn	PROPN
ftr-333	547	6	&	&	CCONJ
ftr-333	547	7	kahn	kahn	PROPN
ftr-333	547	8	,	,	PUNCT
ftr-333	547	9	“	"	PUNCT
ftr-333	547	10	gifts	gift	NOUN
ftr-333	547	11	,	,	PUNCT
ftr-333	547	12	gafts	gaft	NOUN
ftr-333	547	13	,	,	PUNCT
ftr-333	547	14	and	and	CCONJ
ftr-333	547	15	gefts	geft	NOUN
ftr-333	547	16	,	,	PUNCT
ftr-333	547	17	”	"	PUNCT
ftr-333	547	18	supra	supra	NOUN
ftr-333	547	19	note	note	NOUN
ftr-333	547	20	78	78	NUM
ftr-333	547	21	,	,	PUNCT
ftr-333	547	22	at	at	ADP
ftr-333	547	23	503–05	503–05	NUM
ftr-333	547	24	.	.	PUNCT
ftr-333	548	1	119	119	NUM
ftr-333	548	2	.	.	PUNCT
ftr-333	548	3	sliskovich	sliskovich	NOUN
ftr-333	548	4	,	,	PUNCT
ftr-333	548	5	charitable	charitable	ADJ
ftr-333	548	6	contributions	contribution	NOUN
ftr-333	548	7	or	or	CCONJ
ftr-333	548	8	gifts	gift	NOUN
ftr-333	548	9	,	,	PUNCT
ftr-333	548	10	supra	supra	PROPN
ftr-333	548	11	note	note	NOUN
ftr-333	548	12	53	53	NUM
ftr-333	548	13	,	,	PUNCT
ftr-333	548	14	at	at	ADP
ftr-333	548	15	486	486	NUM
ftr-333	548	16	.	.	PUNCT
ftr-333	548	17	120	120	NUM
ftr-333	548	18	.	.	PUNCT
ftr-333	549	1	see	see	VERB
ftr-333	549	2	,	,	PUNCT
ftr-333	549	3	e.g.	e.g.	ADV
ftr-333	549	4	,	,	PUNCT
ftr-333	549	5	i	i	PRON
ftr-333	549	6	d.	d.	VERB
ftr-333	549	7	however	however	ADV
ftr-333	549	8	,	,	PUNCT
ftr-333	549	9	as	as	SCONJ
ftr-333	549	10	developed	develop	VERB
ftr-333	549	11	by	by	ADP
ftr-333	549	12	the	the	DET
ftr-333	549	13	court	court	NOUN
ftr-333	549	14	,	,	PUNCT
ftr-333	549	15	the	the	DET
ftr-333	549	16	notion	notion	NOUN
ftr-333	549	17	of	of	ADP
ftr-333	549	18	intentional	intentional	ADJ
ftr-333	549	19	or	or	CCONJ
ftr-333	549	20	purposeful	purposeful	ADJ
ftr-333	549	21	transfer	transfer	NOUN
ftr-333	549	22	of	of	ADP
ftr-333	549	23	excess	excess	ADJ
ftr-333	549	24	value	value	NOUN
ftr-333	549	25	necessarily	necessarily	ADV
ftr-333	549	26	embraces	embrace	VERB
ftr-333	549	27	the	the	DET
ftr-333	549	28	sort	sort	NOUN
ftr-333	549	29	of	of	ADP
ftr-333	549	30	unselfish	unselfish	ADJ
ftr-333	549	31	beneficence	beneficence	NOUN
ftr-333	549	32	generally	generally	ADV
ftr-333	549	33	associated	associate	VERB
ftr-333	549	34	with	with	ADP
ftr-333	549	35	charity	charity	NOUN
ftr-333	549	36	and	and	CCONJ
ftr-333	549	37	generosity	generosity	NOUN
ftr-333	549	38	.	.	PUNCT
ftr-333	550	1	indeed	indeed	ADV
ftr-333	550	2	,	,	PUNCT
ftr-333	550	3	it	it	PRON
ftr-333	550	4	is	be	AUX
ftr-333	550	5	difficult	difficult	ADJ
ftr-333	550	6	to	to	PART
ftr-333	550	7	imagine	imagine	VERB
ftr-333	550	8	a	a	DET
ftr-333	550	9	situation	situation	NOUN
ftr-333	550	10	in	in	ADP
ftr-333	550	11	which	which	PRON
ftr-333	550	12	a	a	DET
ftr-333	550	13	transfer	transfer	NOUN
ftr-333	550	14	of	of	ADP
ftr-333	550	15	excess	excess	ADJ
ftr-333	550	16	value	value	NOUN
ftr-333	550	17	(	(	PUNCT
ftr-333	550	18	with	with	ADP
ftr-333	550	19	no	no	DET
ftr-333	550	20	anticipation	anticipation	NOUN
ftr-333	550	21	or	or	CCONJ
ftr-333	550	22	expectation	expectation	NOUN
ftr-333	550	23	of	of	ADP
ftr-333	550	24	any	any	DET
ftr-333	550	25	measurable	measurable	ADJ
ftr-333	550	26	or	or	CCONJ
ftr-333	550	27	identifiable	identifiable	ADJ
ftr-333	550	28	return	return	NOUN
ftr-333	550	29	benefit	benefit	NOUN
ftr-333	550	30	)	)	PUNCT
ftr-333	550	31	,	,	PUNCT
ftr-333	550	32	intentionally	intentionally	ADV
ftr-333	550	33	made	make	VERB
ftr-333	550	34	to	to	ADP
ftr-333	550	35	an	an	DET
ftr-333	550	36	organization	organization	NOUN
ftr-333	550	37	ostensibly	ostensibly	ADV
ftr-333	550	38	performing	perform	VERB
ftr-333	550	39	a	a	DET
ftr-333	550	40	charitable	charitable	ADJ
ftr-333	550	41	function	function	NOUN
ftr-333	550	42	,	,	PUNCT
ftr-333	550	43	would	would	AUX
ftr-333	550	44	not	not	PART
ftr-333	550	45	reflect	reflect	VERB
ftr-333	550	46	“	"	PUNCT
ftr-333	550	47	generosity	generosity	NOUN
ftr-333	550	48	”	"	PUNCT
ftr-333	550	49	in	in	ADP
ftr-333	550	50	the	the	DET
ftr-333	550	51	colloquial	colloquial	ADJ
ftr-333	550	52	sense	sense	NOUN
ftr-333	550	53	,	,	PUNCT
ftr-333	550	54	as	as	ADV
ftr-333	550	55	well	well	ADV
ftr-333	550	56	as	as	ADP
ftr-333	550	57	for	for	ADP
ftr-333	550	58	purposes	purpose	NOUN
ftr-333	550	59	of	of	ADP
ftr-333	550	60	section	section	NOUN
ftr-333	550	61	170	170	NUM
ftr-333	550	62	.	.	PUNCT
ftr-333	551	1	i	i	PRON
ftr-333	551	2	d.	d.	PROPN
ftr-333	551	3	121	121	NUM
ftr-333	551	4	.	.	PUNCT
ftr-333	551	5	490	490	NUM
ftr-333	551	6	u.s	u.s	PROPN
ftr-333	551	7	.	.	PROPN
ftr-333	551	8	680	680	NUM
ftr-333	551	9	(	(	PUNCT
ftr-333	551	10	1989	1989	NUM
ftr-333	551	11	)	)	PUNCT
ftr-333	551	12	.	.	PUNCT
ftr-333	552	1	for	for	SCONJ
ftr-333	552	2	a	a	DET
ftr-333	552	3	more	more	ADJ
ftr-333	552	4	in	in	ADP
ftr-333	552	5	-	-	PUNCT
ftr-333	552	6	depth	depth	NOUN
ftr-333	552	7	view	view	NOUN
ftr-333	552	8	of	of	ADP
ftr-333	552	9	hernandez	hernandez	PROPN
ftr-333	552	10	see	see	VERB
ftr-333	552	11	todres	todre	NOUN
ftr-333	552	12	,	,	PUNCT
ftr-333	552	13	intangible	intangible	ADJ
ftr-333	552	14	religious	religious	ADJ
ftr-333	552	15	benefit	benefit	NOUN
ftr-333	552	16	,	,	PUNCT
ftr-333	552	17	supra	supra	PROPN
ftr-333	552	18	note	note	NOUN
ftr-333	552	19	30	30	NUM
ftr-333	552	20	.	.	PUNCT
ftr-333	553	1	478	478	NUM
ftr-333	553	2	florida	florida	PROPN
ftr-333	553	3	tax	tax	NOUN
ftr-333	553	4	review	review	NOUN
ftr-333	553	5	[	[	X
ftr-333	553	6	vol	vol	NOUN
ftr-333	553	7	.	.	PUNCT
ftr-333	554	1	12:6	12:6	NUM
ftr-333	554	2	scientology	scientology	NOUN
ftr-333	554	3	(	(	PUNCT
ftr-333	554	4	the	the	DET
ftr-333	554	5	church	church	NOUN
ftr-333	554	6	)	)	PUNCT
ftr-333	554	7	for	for	ADP
ftr-333	554	8	various	various	ADJ
ftr-333	554	9	“	"	PUNCT
ftr-333	554	10	auditing”122	auditing”122	NOUN
ftr-333	554	11	and	and	CCONJ
ftr-333	554	12	“	"	PUNCT
ftr-333	554	13	training”123	training”123	NOUN
ftr-333	554	14	sessions	session	NOUN
ftr-333	554	15	.	.	PUNCT
ftr-333	555	1	the	the	DET
ftr-333	555	2	church	church	NOUN
ftr-333	555	3	believed	believe	VERB
ftr-333	555	4	“	"	PUNCT
ftr-333	555	5	any	any	DET
ftr-333	555	6	time	time	NOUN
ftr-333	555	7	a	a	DET
ftr-333	555	8	person	person	NOUN
ftr-333	555	9	receives	receive	VERB
ftr-333	555	10	something	something	PRON
ftr-333	555	11	he	he	PRON
ftr-333	555	12	must	must	AUX
ftr-333	555	13	pay	pay	VERB
ftr-333	555	14	something	something	PRON
ftr-333	555	15	back	back	ADP
ftr-333	555	16	.	.	PUNCT
ftr-333	556	1	”124	”124	PROPN
ftr-333	556	2	accordingly	accordingly	ADV
ftr-333	556	3	,	,	PUNCT
ftr-333	556	4	the	the	DET
ftr-333	556	5	church	church	NOUN
ftr-333	556	6	charged	charge	VERB
ftr-333	556	7	fixed	fix	VERB
ftr-333	556	8	prices	price	NOUN
ftr-333	556	9	for	for	ADP
ftr-333	556	10	the	the	DET
ftr-333	556	11	auditing	auditing	NOUN
ftr-333	556	12	and	and	CCONJ
ftr-333	556	13	training	training	NOUN
ftr-333	556	14	sessions	session	NOUN
ftr-333	556	15	based	base	VERB
ftr-333	556	16	on	on	ADP
ftr-333	556	17	the	the	DET
ftr-333	556	18	length	length	NOUN
ftr-333	556	19	and	and	CCONJ
ftr-333	556	20	sophistication	sophistication	NOUN
ftr-333	556	21	of	of	ADP
ftr-333	556	22	the	the	DET
ftr-333	556	23	auditing	auditing	NOUN
ftr-333	556	24	or	or	CCONJ
ftr-333	556	25	training.125	training.125	NOUN
ftr-333	556	26	the	the	DET
ftr-333	556	27	church	church	NOUN
ftr-333	556	28	offered	offer	VERB
ftr-333	556	29	a	a	DET
ftr-333	556	30	five	five	NUM
ftr-333	556	31	percent	percent	NOUN
ftr-333	556	32	discount	discount	NOUN
ftr-333	556	33	for	for	ADP
ftr-333	556	34	advance	advance	NOUN
ftr-333	556	35	payments.126	payments.126	NOUN
ftr-333	556	36	moreover	moreover	ADV
ftr-333	556	37	,	,	PUNCT
ftr-333	556	38	the	the	DET
ftr-333	556	39	church	church	NOUN
ftr-333	556	40	refunded	refund	VERB
ftr-333	556	41	any	any	DET
ftr-333	556	42	person	person	NOUN
ftr-333	556	43	’s	’s	PART
ftr-333	556	44	“	"	PUNCT
ftr-333	556	45	unused	unused	ADJ
ftr-333	556	46	portion	portion	NOUN
ftr-333	556	47	of	of	ADP
ftr-333	556	48	prepaid	prepaid	ADJ
ftr-333	556	49	auditing	auditing	NOUN
ftr-333	556	50	or	or	CCONJ
ftr-333	556	51	training	training	NOUN
ftr-333	556	52	fees	fee	NOUN
ftr-333	556	53	,	,	PUNCT
ftr-333	556	54	less	less	ADJ
ftr-333	556	55	an	an	DET
ftr-333	556	56	administrative	administrative	ADJ
ftr-333	556	57	charge	charge	NOUN
ftr-333	556	58	.	.	PUNCT
ftr-333	556	59	”127	”127	PUNCT
ftr-333	557	1	the	the	DET
ftr-333	557	2	court	court	NOUN
ftr-333	557	3	stated	state	VERB
ftr-333	557	4	payments	payment	NOUN
ftr-333	557	5	for	for	ADP
ftr-333	557	6	auditing	auditing	NOUN
ftr-333	557	7	and/or	and/or	CCONJ
ftr-333	557	8	training	training	NOUN
ftr-333	557	9	were	be	AUX
ftr-333	557	10	the	the	DET
ftr-333	557	11	“	"	PUNCT
ftr-333	557	12	quintessential	quintessential	ADJ
ftr-333	557	13	quid	quid	ADJ
ftr-333	557	14	pro	pro	X
ftr-333	557	15	quo	quo	NOUN
ftr-333	557	16	exchange	exchange	NOUN
ftr-333	557	17	.	.	PUNCT
ftr-333	557	18	”128	”128	PUNCT
ftr-333	558	1	therefore	therefore	ADV
ftr-333	558	2	,	,	PUNCT
ftr-333	558	3	the	the	DET
ftr-333	558	4	payments	payment	NOUN
ftr-333	558	5	were	be	AUX
ftr-333	558	6	not	not	PART
ftr-333	558	7	a	a	DET
ftr-333	558	8	“	"	PUNCT
ftr-333	558	9	contribution	contribution	NOUN
ftr-333	558	10	or	or	CCONJ
ftr-333	558	11	gift	gift	NOUN
ftr-333	558	12	”	"	PUNCT
ftr-333	558	13	because	because	SCONJ
ftr-333	558	14	“	"	PUNCT
ftr-333	558	15	[	[	X
ftr-333	558	16	e]ach	e]ach	NOUN
ftr-333	558	17	of	of	ADP
ftr-333	558	18	these	these	DET
ftr-333	558	19	practices	practice	NOUN
ftr-333	558	20	reveals	reveal	VERB
ftr-333	558	21	the	the	DET
ftr-333	558	22	inherently	inherently	ADV
ftr-333	558	23	reciprocal	reciprocal	ADJ
ftr-333	558	24	nature	nature	NOUN
ftr-333	558	25	of	of	ADP
ftr-333	558	26	the	the	DET
ftr-333	558	27	exchange	exchange	NOUN
ftr-333	558	28	.	.	PUNCT
ftr-333	559	1	”129	”129	PUNCT
ftr-333	559	2	additionally	additionally	ADV
ftr-333	559	3	,	,	PUNCT
ftr-333	559	4	since	since	SCONJ
ftr-333	559	5	the	the	DET
ftr-333	559	6	court	court	NOUN
ftr-333	559	7	found	find	VERB
ftr-333	559	8	no	no	DET
ftr-333	559	9	support	support	NOUN
ftr-333	559	10	that	that	PRON
ftr-333	559	11	congress	congress	PROPN
ftr-333	559	12	intended	intend	VERB
ftr-333	559	13	to	to	PART
ftr-333	559	14	distinguish	distinguish	VERB
ftr-333	559	15	religious	religious	ADJ
ftr-333	559	16	benefits	benefit	NOUN
ftr-333	559	17	from	from	ADP
ftr-333	559	18	other	other	ADJ
ftr-333	559	19	benefits	benefit	NOUN
ftr-333	559	20	in	in	ADP
ftr-333	559	21	the	the	DET
ftr-333	559	22	application	application	NOUN
ftr-333	559	23	of	of	ADP
ftr-333	559	24	the	the	DET
ftr-333	559	25	quid	quid	ADJ
ftr-333	559	26	pro	pro	X
ftr-333	559	27	quo	quo	NOUN
ftr-333	559	28	test	test	NOUN
ftr-333	559	29	,	,	PUNCT
ftr-333	559	30	the	the	DET
ftr-333	559	31	court	court	NOUN
ftr-333	559	32	disagreed	disagree	VERB
ftr-333	559	33	with	with	ADP
ftr-333	559	34	the	the	DET
ftr-333	559	35	taxpayer	taxpayer	NOUN
ftr-333	559	36	’s	’s	PART
ftr-333	559	37	assertion	assertion	NOUN
ftr-333	559	38	that	that	SCONJ
ftr-333	559	39	the	the	DET
ftr-333	559	40	quid	quid	ADJ
ftr-333	559	41	pro	pro	X
ftr-333	559	42	quo	quo	NOUN
ftr-333	559	43	test	test	NOUN
ftr-333	559	44	does	do	AUX
ftr-333	559	45	not	not	PART
ftr-333	559	46	apply	apply	VERB
ftr-333	559	47	if	if	SCONJ
ftr-333	559	48	the	the	DET
ftr-333	559	49	benefit	benefit	NOUN
ftr-333	559	50	is	be	AUX
ftr-333	559	51	purely	purely	ADV
ftr-333	559	52	religious.130	religious.130	ADJ
ftr-333	559	53	the	the	DET
ftr-333	559	54	court	court	NOUN
ftr-333	559	55	also	also	ADV
ftr-333	559	56	found	find	VERB
ftr-333	559	57	that	that	SCONJ
ftr-333	559	58	a	a	DET
ftr-333	559	59	purely	purely	ADV
ftr-333	559	60	religious	religious	ADJ
ftr-333	559	61	benefits	benefit	NOUN
ftr-333	559	62	exclusion	exclusion	NOUN
ftr-333	559	63	“	"	PUNCT
ftr-333	559	64	might	might	AUX
ftr-333	559	65	raise	raise	VERB
ftr-333	559	66	problems	problem	NOUN
ftr-333	559	67	of	of	ADP
ftr-333	559	68	entanglement	entanglement	NOUN
ftr-333	559	69	between	between	ADP
ftr-333	559	70	church	church	NOUN
ftr-333	559	71	and	and	CCONJ
ftr-333	559	72	state	state	NOUN
ftr-333	559	73	”	"	PUNCT
ftr-333	559	74	because	because	SCONJ
ftr-333	559	75	122	122	NUM
ftr-333	559	76	.	.	PUNCT
ftr-333	560	1	hernandez	hernandez	PROPN
ftr-333	560	2	,	,	PUNCT
ftr-333	560	3	490	490	NUM
ftr-333	560	4	u.s	u.s	PROPN
ftr-333	560	5	.	.	PROPN
ftr-333	560	6	at	at	ADP
ftr-333	560	7	684	684	NUM
ftr-333	560	8	-	-	SYM
ftr-333	560	9	85	85	NUM
ftr-333	560	10	.	.	PUNCT
ftr-333	561	1	the	the	DET
ftr-333	561	2	court	court	NOUN
ftr-333	561	3	described	describe	VERB
ftr-333	561	4	auditing	auditing	NOUN
ftr-333	561	5	as	as	ADP
ftr-333	561	6	:	:	PUNCT
ftr-333	561	7	[	[	X
ftr-333	561	8	i]nvolv[ing	i]nvolv[e	VERB
ftr-333	561	9	]	]	PUNCT
ftr-333	561	10	a	a	DET
ftr-333	561	11	one	one	NUM
ftr-333	561	12	-	-	PUNCT
ftr-333	561	13	to	to	ADP
ftr-333	561	14	-	-	PUNCT
ftr-333	561	15	one	one	NUM
ftr-333	561	16	encounter	encounter	NOUN
ftr-333	561	17	between	between	ADP
ftr-333	561	18	a	a	DET
ftr-333	561	19	participant	participant	NOUN
ftr-333	561	20	(	(	PUNCT
ftr-333	561	21	known	know	VERB
ftr-333	561	22	as	as	ADP
ftr-333	561	23	a	a	DET
ftr-333	561	24	“	"	PUNCT
ftr-333	561	25	preclear	preclear	NOUN
ftr-333	561	26	”	"	PUNCT
ftr-333	561	27	)	)	PUNCT
ftr-333	561	28	and	and	CCONJ
ftr-333	561	29	a	a	DET
ftr-333	561	30	church	church	NOUN
ftr-333	561	31	official	official	NOUN
ftr-333	561	32	(	(	PUNCT
ftr-333	561	33	known	know	VERB
ftr-333	561	34	as	as	ADP
ftr-333	561	35	an	an	DET
ftr-333	561	36	“	"	PUNCT
ftr-333	561	37	auditor	auditor	NOUN
ftr-333	561	38	”	"	PUNCT
ftr-333	561	39	)	)	PUNCT
ftr-333	561	40	.	.	PUNCT
ftr-333	562	1	an	an	DET
ftr-333	562	2	electronic	electronic	ADJ
ftr-333	562	3	device	device	NOUN
ftr-333	562	4	,	,	PUNCT
ftr-333	562	5	the	the	DET
ftr-333	562	6	e	e	NOUN
ftr-333	562	7	-	-	NOUN
ftr-333	562	8	meter	meter	NOUN
ftr-333	562	9	,	,	PUNCT
ftr-333	562	10	helps	help	VERB
ftr-333	562	11	the	the	DET
ftr-333	562	12	auditor	auditor	NOUN
ftr-333	562	13	identify	identify	VERB
ftr-333	562	14	the	the	DET
ftr-333	562	15	preclear	preclear	NOUN
ftr-333	562	16	’s	’s	PART
ftr-333	562	17	areas	area	NOUN
ftr-333	562	18	of	of	ADP
ftr-333	562	19	spiritual	spiritual	ADJ
ftr-333	562	20	difficulty	difficulty	NOUN
ftr-333	562	21	by	by	ADP
ftr-333	562	22	measuring	measure	VERB
ftr-333	562	23	skin	skin	NOUN
ftr-333	562	24	responses	response	NOUN
ftr-333	562	25	during	during	ADP
ftr-333	562	26	a	a	DET
ftr-333	562	27	question	question	NOUN
ftr-333	562	28	and	and	CCONJ
ftr-333	562	29	answer	answer	NOUN
ftr-333	562	30	session	session	NOUN
ftr-333	562	31	.	.	PUNCT
ftr-333	563	1	although	although	SCONJ
ftr-333	563	2	auditing	auditing	NOUN
ftr-333	563	3	sessions	session	NOUN
ftr-333	563	4	are	be	AUX
ftr-333	563	5	conducted	conduct	VERB
ftr-333	563	6	one	one	NUM
ftr-333	563	7	on	on	ADP
ftr-333	563	8	one	one	NUM
ftr-333	563	9	,	,	PUNCT
ftr-333	563	10	the	the	DET
ftr-333	563	11	content	content	NOUN
ftr-333	563	12	of	of	ADP
ftr-333	563	13	each	each	DET
ftr-333	563	14	session	session	NOUN
ftr-333	563	15	is	be	AUX
ftr-333	563	16	not	not	PART
ftr-333	563	17	individually	individually	ADV
ftr-333	563	18	tailored	tailor	VERB
ftr-333	563	19	.	.	PUNCT
ftr-333	564	1	the	the	DET
ftr-333	564	2	preclear	preclear	NOUN
ftr-333	564	3	gains	gain	VERB
ftr-333	564	4	spiritual	spiritual	ADJ
ftr-333	564	5	awareness	awareness	NOUN
ftr-333	564	6	by	by	ADP
ftr-333	564	7	progressing	progress	VERB
ftr-333	564	8	through	through	ADP
ftr-333	564	9	sequential	sequential	ADJ
ftr-333	564	10	levels	level	NOUN
ftr-333	564	11	of	of	ADP
ftr-333	564	12	auditing	auditing	NOUN
ftr-333	564	13	,	,	PUNCT
ftr-333	564	14	provided	provide	VERB
ftr-333	564	15	in	in	ADP
ftr-333	564	16	short	short	ADJ
ftr-333	564	17	blocks	block	NOUN
ftr-333	564	18	of	of	ADP
ftr-333	564	19	time	time	NOUN
ftr-333	564	20	known	know	VERB
ftr-333	564	21	as	as	ADP
ftr-333	564	22	“	"	PUNCT
ftr-333	564	23	intensives	intensive	NOUN
ftr-333	564	24	.	.	PUNCT
ftr-333	564	25	”	"	PUNCT
ftr-333	565	1	i	i	PRON
ftr-333	565	2	d.	d.	PROPN
ftr-333	565	3	123	123	NUM
ftr-333	565	4	.	.	PUNCT
ftr-333	566	1	i	i	PRON
ftr-333	566	2	d.	d.	PROPN
ftr-333	566	3	at	at	ADP
ftr-333	566	4	685	685	NUM
ftr-333	566	5	(	(	PUNCT
ftr-333	566	6	“	"	PUNCT
ftr-333	566	7	participants	participant	NOUN
ftr-333	566	8	in	in	ADP
ftr-333	566	9	these	these	DET
ftr-333	566	10	sessions	session	NOUN
ftr-333	566	11	study	study	VERB
ftr-333	566	12	the	the	DET
ftr-333	566	13	tenets	tenet	NOUN
ftr-333	566	14	of	of	ADP
ftr-333	566	15	scientology	scientology	NOUN
ftr-333	566	16	and	and	CCONJ
ftr-333	566	17	seek	seek	VERB
ftr-333	566	18	to	to	PART
ftr-333	566	19	attain	attain	VERB
ftr-333	566	20	the	the	DET
ftr-333	566	21	qualifications	qualification	NOUN
ftr-333	566	22	necessary	necessary	ADJ
ftr-333	566	23	to	to	PART
ftr-333	566	24	serve	serve	VERB
ftr-333	566	25	as	as	ADP
ftr-333	566	26	auditors	auditor	NOUN
ftr-333	566	27	.	.	PUNCT
ftr-333	567	1	training	training	NOUN
ftr-333	567	2	courses	course	NOUN
ftr-333	567	3	,	,	PUNCT
ftr-333	567	4	like	like	ADP
ftr-333	567	5	auditing	auditing	NOUN
ftr-333	567	6	sessions	session	NOUN
ftr-333	567	7	,	,	PUNCT
ftr-333	567	8	are	be	AUX
ftr-333	567	9	provided	provide	VERB
ftr-333	567	10	in	in	ADP
ftr-333	567	11	sequential	sequential	ADJ
ftr-333	567	12	levels	level	NOUN
ftr-333	567	13	.	.	PUNCT
ftr-333	568	1	scientologists	scientologist	NOUN
ftr-333	568	2	are	be	AUX
ftr-333	568	3	taught	teach	VERB
ftr-333	568	4	that	that	SCONJ
ftr-333	568	5	spiritual	spiritual	ADJ
ftr-333	568	6	gains	gain	NOUN
ftr-333	568	7	result	result	VERB
ftr-333	568	8	from	from	ADP
ftr-333	568	9	participation	participation	NOUN
ftr-333	568	10	in	in	ADP
ftr-333	568	11	such	such	ADJ
ftr-333	568	12	courses	course	NOUN
ftr-333	568	13	.	.	PUNCT
ftr-333	568	14	”	"	PUNCT
ftr-333	568	15	)	)	PUNCT
ftr-333	568	16	.	.	PUNCT
ftr-333	569	1	124	124	NUM
ftr-333	569	2	.	.	PUNCT
ftr-333	570	1	i	i	PRON
ftr-333	570	2	d.	d.	PROPN
ftr-333	570	3	125	125	NUM
ftr-333	570	4	.	.	PUNCT
ftr-333	571	1	i	i	PRON
ftr-333	571	2	d.	d.	PROPN
ftr-333	571	3	126	126	NUM
ftr-333	571	4	.	.	PUNCT
ftr-333	572	1	hernandez	hernandez	PROPN
ftr-333	572	2	,	,	PUNCT
ftr-333	572	3	490	490	NUM
ftr-333	572	4	u.s	u.s	PROPN
ftr-333	572	5	.	.	PROPN
ftr-333	572	6	at	at	ADP
ftr-333	572	7	686	686	NUM
ftr-333	572	8	.	.	PUNCT
ftr-333	573	1	127	127	NUM
ftr-333	573	2	.	.	PUNCT
ftr-333	574	1	i	i	PRON
ftr-333	574	2	d.	d.	PROPN
ftr-333	574	3	128	128	NUM
ftr-333	574	4	.	.	PUNCT
ftr-333	575	1	i	i	PRON
ftr-333	575	2	d.	d.	PROPN
ftr-333	575	3	at	at	ADP
ftr-333	575	4	691	691	NUM
ftr-333	575	5	.	.	PUNCT
ftr-333	576	1	129	129	NUM
ftr-333	576	2	.	.	PUNCT
ftr-333	577	1	i	i	PRON
ftr-333	577	2	d.	d.	PROPN
ftr-333	577	3	at	at	ADP
ftr-333	577	4	692	692	NUM
ftr-333	577	5	.	.	PUNCT
ftr-333	578	1	the	the	DET
ftr-333	578	2	court	court	NOUN
ftr-333	578	3	also	also	ADV
ftr-333	578	4	held	hold	VERB
ftr-333	578	5	that	that	SCONJ
ftr-333	578	6	denying	deny	VERB
ftr-333	578	7	the	the	DET
ftr-333	578	8	charitable	charitable	ADJ
ftr-333	578	9	deduction	deduction	NOUN
ftr-333	578	10	violated	violate	VERB
ftr-333	578	11	neither	neither	CCONJ
ftr-333	578	12	the	the	DET
ftr-333	578	13	establishment	establishment	NOUN
ftr-333	578	14	clause	clause	NOUN
ftr-333	578	15	nor	nor	CCONJ
ftr-333	578	16	the	the	DET
ftr-333	578	17	free	free	ADJ
ftr-333	578	18	exercise	exercise	NOUN
ftr-333	578	19	clause	clause	NOUN
ftr-333	578	20	of	of	ADP
ftr-333	578	21	the	the	DET
ftr-333	578	22	first	first	ADJ
ftr-333	578	23	amendment	amendment	NOUN
ftr-333	578	24	.	.	PUNCT
ftr-333	579	1	i	i	PRON
ftr-333	579	2	d.	d.	PROPN
ftr-333	579	3	at	at	ADP
ftr-333	579	4	695–98	695–98	PROPN
ftr-333	579	5	,	,	PUNCT
ftr-333	579	6	700–03	700–03	PROPN
ftr-333	579	7	.	.	NOUN
ftr-333	579	8	130	130	NUM
ftr-333	579	9	.	.	PUNCT
ftr-333	580	1	hernandez	hernandez	PROPN
ftr-333	580	2	,	,	PUNCT
ftr-333	580	3	490	490	NUM
ftr-333	580	4	u.s	u.s	PROPN
ftr-333	580	5	.	.	PROPN
ftr-333	580	6	at	at	ADP
ftr-333	580	7	693	693	NUM
ftr-333	580	8	.	.	PUNCT
ftr-333	580	9	2012	2012	NUM
ftr-333	580	10	]	]	PUNCT
ftr-333	580	11	relighting	relighte	VERB
ftr-333	580	12	the	the	DET
ftr-333	580	13	charitable	charitable	ADJ
ftr-333	580	14	deductions	deduction	NOUN
ftr-333	580	15	479	479	NUM
ftr-333	580	16	the	the	DET
ftr-333	580	17	service	service	NOUN
ftr-333	580	18	and	and	CCONJ
ftr-333	580	19	the	the	DET
ftr-333	580	20	judiciary	judiciary	NOUN
ftr-333	580	21	would	would	AUX
ftr-333	580	22	be	be	AUX
ftr-333	580	23	forced	force	VERB
ftr-333	580	24	to	to	PART
ftr-333	580	25	distinguish	distinguish	VERB
ftr-333	580	26	“	"	PUNCT
ftr-333	580	27	‘	'	PUNCT
ftr-333	580	28	religious	religious	ADJ
ftr-333	580	29	’	'	PUNCT
ftr-333	580	30	services	service	NOUN
ftr-333	580	31	from	from	ADP
ftr-333	580	32	‘	'	PUNCT
ftr-333	580	33	secular	secular	ADJ
ftr-333	580	34	’	'	PUNCT
ftr-333	580	35	ones	one	NOUN
ftr-333	580	36	.	.	PUNCT
ftr-333	580	37	”131	”131	VERB
ftr-333	581	1	the	the	DET
ftr-333	581	2	taxpayers	taxpayer	NOUN
ftr-333	581	3	also	also	ADV
ftr-333	581	4	asserted	assert	VERB
ftr-333	581	5	selective	selective	ADJ
ftr-333	581	6	prosecution	prosecution	NOUN
ftr-333	581	7	,	,	PUNCT
ftr-333	581	8	arguing	argue	VERB
ftr-333	581	9	the	the	DET
ftr-333	581	10	denial	denial	NOUN
ftr-333	581	11	of	of	ADP
ftr-333	581	12	the	the	DET
ftr-333	581	13	charitable	charitable	ADJ
ftr-333	581	14	deduction	deduction	NOUN
ftr-333	581	15	for	for	ADP
ftr-333	581	16	payments	payment	NOUN
ftr-333	581	17	to	to	ADP
ftr-333	581	18	the	the	DET
ftr-333	581	19	church	church	NOUN
ftr-333	581	20	for	for	ADP
ftr-333	581	21	auditing	auditing	NOUN
ftr-333	581	22	or	or	CCONJ
ftr-333	581	23	training	training	NOUN
ftr-333	581	24	was	be	AUX
ftr-333	581	25	inconsistent	inconsistent	ADJ
ftr-333	581	26	with	with	ADP
ftr-333	581	27	the	the	DET
ftr-333	581	28	service	service	NOUN
ftr-333	581	29	’s	’s	PART
ftr-333	581	30	“	"	PUNCT
ftr-333	581	31	longstanding	longstanding	ADJ
ftr-333	581	32	practice	practice	NOUN
ftr-333	581	33	of	of	ADP
ftr-333	581	34	permitting	permit	VERB
ftr-333	581	35	taxpayers	taxpayer	NOUN
ftr-333	581	36	to	to	PART
ftr-333	581	37	deduct	deduct	VERB
ftr-333	581	38	payments	payment	NOUN
ftr-333	581	39	made	make	VERB
ftr-333	581	40	to	to	ADP
ftr-333	581	41	other	other	ADJ
ftr-333	581	42	religious	religious	ADJ
ftr-333	581	43	institutions	institution	NOUN
ftr-333	581	44	in	in	ADP
ftr-333	581	45	connection	connection	NOUN
ftr-333	581	46	with	with	ADP
ftr-333	581	47	certain	certain	ADJ
ftr-333	581	48	religious	religious	ADJ
ftr-333	581	49	practices	practice	NOUN
ftr-333	581	50	.	.	PUNCT
ftr-333	581	51	”132	”132	NOUN
ftr-333	581	52	due	due	ADJ
ftr-333	581	53	to	to	ADP
ftr-333	581	54	a	a	DET
ftr-333	581	55	lack	lack	NOUN
ftr-333	581	56	of	of	ADP
ftr-333	581	57	an	an	DET
ftr-333	581	58	evidentiary	evidentiary	ADJ
ftr-333	581	59	record	record	NOUN
ftr-333	581	60	in	in	ADP
ftr-333	581	61	the	the	DET
ftr-333	581	62	lower	low	ADJ
ftr-333	581	63	court	court	NOUN
ftr-333	581	64	,	,	PUNCT
ftr-333	581	65	however	however	ADV
ftr-333	581	66	,	,	PUNCT
ftr-333	581	67	the	the	DET
ftr-333	581	68	court	court	NOUN
ftr-333	581	69	stated	state	VERB
ftr-333	581	70	it	it	PRON
ftr-333	581	71	could	could	AUX
ftr-333	581	72	not	not	PART
ftr-333	581	73	decide	decide	VERB
ftr-333	581	74	this	this	DET
ftr-333	581	75	issue	issue	NOUN
ftr-333	581	76	:	:	PUNCT
ftr-333	581	77	[	[	X
ftr-333	581	78	the	the	DET
ftr-333	581	79	service	service	NOUN
ftr-333	581	80	’s	’s	PART
ftr-333	581	81	]	]	PUNCT
ftr-333	581	82	application	application	NOUN
ftr-333	581	83	of	of	ADP
ftr-333	581	84	the	the	DET
ftr-333	581	85	“	"	PUNCT
ftr-333	581	86	contribution	contribution	NOUN
ftr-333	581	87	or	or	CCONJ
ftr-333	581	88	gift	gift	NOUN
ftr-333	581	89	”	"	PUNCT
ftr-333	581	90	standard	standard	NOUN
ftr-333	581	91	may	may	AUX
ftr-333	581	92	be	be	AUX
ftr-333	581	93	right	right	ADJ
ftr-333	581	94	or	or	CCONJ
ftr-333	581	95	wrong	wrong	ADJ
ftr-333	581	96	with	with	ADP
ftr-333	581	97	respect	respect	NOUN
ftr-333	581	98	to	to	ADP
ftr-333	581	99	these	these	DET
ftr-333	581	100	other	other	ADJ
ftr-333	581	101	faiths	faith	NOUN
ftr-333	581	102	,	,	PUNCT
ftr-333	581	103	or	or	CCONJ
ftr-333	581	104	it	it	PRON
ftr-333	581	105	may	may	AUX
ftr-333	581	106	be	be	AUX
ftr-333	581	107	right	right	ADJ
ftr-333	581	108	with	with	ADP
ftr-333	581	109	respect	respect	NOUN
ftr-333	581	110	to	to	ADP
ftr-333	581	111	some	some	DET
ftr-333	581	112	religious	religious	ADJ
ftr-333	581	113	practices	practice	NOUN
ftr-333	581	114	and	and	CCONJ
ftr-333	581	115	wrong	wrong	NOUN
ftr-333	581	116	with	with	ADP
ftr-333	581	117	respect	respect	NOUN
ftr-333	581	118	to	to	ADP
ftr-333	581	119	others	other	NOUN
ftr-333	581	120	.	.	PUNCT
ftr-333	582	1	it	it	PRON
ftr-333	582	2	may	may	AUX
ftr-333	582	3	also	also	ADV
ftr-333	582	4	be	be	AUX
ftr-333	582	5	that	that	SCONJ
ftr-333	582	6	some	some	PRON
ftr-333	582	7	of	of	ADP
ftr-333	582	8	these	these	DET
ftr-333	582	9	payments	payment	NOUN
ftr-333	582	10	are	be	AUX
ftr-333	582	11	appropriately	appropriately	ADV
ftr-333	582	12	classified	classify	VERB
ftr-333	582	13	as	as	ADP
ftr-333	582	14	partially	partially	ADV
ftr-333	582	15	deductible	deductible	ADJ
ftr-333	582	16	“	"	PUNCT
ftr-333	582	17	dual	dual	ADJ
ftr-333	582	18	payments	payment	NOUN
ftr-333	582	19	.	.	PUNCT
ftr-333	582	20	”	"	PUNCT
ftr-333	582	21	.	.	PUNCT
ftr-333	582	22	.	.	PUNCT
ftr-333	582	23	.	.	PUNCT
ftr-333	583	1	only	only	ADV
ftr-333	583	2	upon	upon	SCONJ
ftr-333	583	3	a	a	DET
ftr-333	583	4	proper	proper	ADJ
ftr-333	583	5	factual	factual	ADJ
ftr-333	583	6	record	record	NOUN
ftr-333	583	7	could	could	AUX
ftr-333	583	8	we	we	PRON
ftr-333	583	9	make	make	VERB
ftr-333	583	10	these	these	DET
ftr-333	583	11	determinations	determination	NOUN
ftr-333	583	12	.	.	PUNCT
ftr-333	584	1	absent	absent	ADJ
ftr-333	584	2	such	such	DET
ftr-333	584	3	a	a	DET
ftr-333	584	4	record	record	NOUN
ftr-333	584	5	,	,	PUNCT
ftr-333	584	6	we	we	PRON
ftr-333	584	7	must	must	AUX
ftr-333	584	8	reject	reject	VERB
ftr-333	584	9	petitioners	petitioner	NOUN
ftr-333	584	10	’	'	PUNCT
ftr-333	584	11	administrative	administrative	ADJ
ftr-333	584	12	consistency	consistency	NOUN
ftr-333	584	13	argument.133	argument.133	PROPN
ftr-333	584	14	thus	thus	ADV
ftr-333	584	15	,	,	PUNCT
ftr-333	584	16	in	in	ADP
ftr-333	584	17	hernandez	hernandez	PROPN
ftr-333	584	18	,	,	PUNCT
ftr-333	584	19	the	the	DET
ftr-333	584	20	court	court	NOUN
ftr-333	584	21	did	do	AUX
ftr-333	584	22	not	not	PART
ftr-333	584	23	clarify	clarify	VERB
ftr-333	584	24	all	all	DET
ftr-333	584	25	the	the	DET
ftr-333	584	26	confusion	confusion	NOUN
ftr-333	584	27	looming	loom	VERB
ftr-333	584	28	with	with	ADP
ftr-333	584	29	regards	regard	NOUN
ftr-333	584	30	to	to	ADP
ftr-333	584	31	the	the	DET
ftr-333	584	32	quid	quid	ADJ
ftr-333	584	33	pro	pro	X
ftr-333	584	34	quo	quo	NOUN
ftr-333	584	35	test	test	NOUN
ftr-333	584	36	.	.	PUNCT
ftr-333	585	1	however	however	ADV
ftr-333	585	2	,	,	PUNCT
ftr-333	585	3	the	the	DET
ftr-333	585	4	court	court	NOUN
ftr-333	585	5	clarified	clarify	VERB
ftr-333	585	6	the	the	DET
ftr-333	585	7	second	second	ADJ
ftr-333	585	8	-	-	PUNCT
ftr-333	585	9	prong	prong	NOUN
ftr-333	585	10	of	of	ADP
ftr-333	585	11	the	the	DET
ftr-333	585	12	quid	quid	ADJ
ftr-333	585	13	pro	pro	X
ftr-333	585	14	quo	quo	NOUN
ftr-333	585	15	test	test	NOUN
ftr-333	585	16	by	by	ADP
ftr-333	585	17	requiring	require	VERB
ftr-333	585	18	the	the	DET
ftr-333	585	19	examination	examination	NOUN
ftr-333	585	20	of	of	ADP
ftr-333	585	21	intent	intent	NOUN
ftr-333	585	22	based	base	VERB
ftr-333	585	23	on	on	ADP
ftr-333	585	24	an	an	DET
ftr-333	585	25	objective	objective	ADJ
ftr-333	585	26	standard	standard	NOUN
ftr-333	585	27	.	.	PUNCT
ftr-333	586	1	essentially	essentially	ADV
ftr-333	586	2	,	,	PUNCT
ftr-333	586	3	the	the	DET
ftr-333	586	4	court	court	NOUN
ftr-333	586	5	considered	consider	VERB
ftr-333	586	6	“	"	PUNCT
ftr-333	586	7	the	the	DET
ftr-333	586	8	external	external	ADJ
ftr-333	586	9	features	feature	NOUN
ftr-333	586	10	of	of	ADP
ftr-333	586	11	the	the	DET
ftr-333	586	12	transaction	transaction	NOUN
ftr-333	586	13	in	in	ADP
ftr-333	586	14	question	question	NOUN
ftr-333	586	15	”	"	PUNCT
ftr-333	586	16	and	and	CCONJ
ftr-333	586	17	rejected	reject	VERB
ftr-333	586	18	“	"	PUNCT
ftr-333	586	19	conduct[ing	conduct[e	VERB
ftr-333	586	20	]	]	PUNCT
ftr-333	586	21	imprecise	imprecise	ADV
ftr-333	586	22	inquiries	inquiry	NOUN
ftr-333	586	23	into	into	ADP
ftr-333	586	24	the	the	DET
ftr-333	586	25	motivations	motivation	NOUN
ftr-333	586	26	of	of	ADP
ftr-333	586	27	individual	individual	ADJ
ftr-333	586	28	taxpayers	taxpayer	NOUN
ftr-333	586	29	.	.	PUNCT
ftr-333	586	30	”134	”134	PUNCT
ftr-333	587	1	the	the	DET
ftr-333	587	2	court	court	NOUN
ftr-333	587	3	then	then	ADV
ftr-333	587	4	went	go	VERB
ftr-333	587	5	on	on	ADP
ftr-333	587	6	to	to	PART
ftr-333	587	7	discuss	discuss	VERB
ftr-333	587	8	american	american	PROPN
ftr-333	587	9	bar	bar	PROPN
ftr-333	587	10	endowment	endowment	NOUN
ftr-333	587	11	and	and	CCONJ
ftr-333	587	12	focused	focus	VERB
ftr-333	587	13	on	on	ADP
ftr-333	587	14	the	the	DET
ftr-333	587	15	external	external	ADJ
ftr-333	587	16	factors	factor	NOUN
ftr-333	587	17	demonstrating	demonstrate	VERB
ftr-333	587	18	the	the	DET
ftr-333	587	19	donor	donor	NOUN
ftr-333	587	20	had	have	VERB
ftr-333	587	21	no	no	DET
ftr-333	587	22	knowledge	knowledge	NOUN
ftr-333	587	23	he	he	PRON
ftr-333	587	24	was	be	AUX
ftr-333	587	25	paying	pay	VERB
ftr-333	587	26	in	in	ADP
ftr-333	587	27	excess	excess	NOUN
ftr-333	587	28	for	for	SCONJ
ftr-333	587	29	the	the	DET
ftr-333	587	30	insurance	insurance	NOUN
ftr-333	587	31	policy.135	policy.135	VERB
ftr-333	587	32	thus	thus	ADV
ftr-333	587	33	,	,	PUNCT
ftr-333	587	34	under	under	ADP
ftr-333	587	35	the	the	DET
ftr-333	587	36	quid	quid	ADJ
ftr-333	587	37	pro	pro	X
ftr-333	587	38	quo	quo	NOUN
ftr-333	587	39	test	test	NOUN
ftr-333	587	40	,	,	PUNCT
ftr-333	587	41	the	the	DET
ftr-333	587	42	131	131	NUM
ftr-333	587	43	.	.	PUNCT
ftr-333	588	1	i	i	PRON
ftr-333	588	2	d.	d.	PROPN
ftr-333	588	3	at	at	ADP
ftr-333	588	4	694	694	NUM
ftr-333	588	5	.	.	PUNCT
ftr-333	589	1	132	132	NUM
ftr-333	589	2	.	.	PUNCT
ftr-333	590	1	i	i	PRON
ftr-333	590	2	d.	d.	PROPN
ftr-333	590	3	133	133	NUM
ftr-333	590	4	.	.	PUNCT
ftr-333	591	1	i	i	PRON
ftr-333	591	2	d.	d.	PROPN
ftr-333	591	3	at	at	ADP
ftr-333	591	4	702–03	702–03	PROPN
ftr-333	591	5	;	;	PUNCT
ftr-333	591	6	see	see	VERB
ftr-333	591	7	also	also	ADV
ftr-333	591	8	i	i	PROPN
ftr-333	591	9	d.	d.	PROPN
ftr-333	591	10	at	at	ADP
ftr-333	591	11	704	704	NUM
ftr-333	591	12	(	(	PUNCT
ftr-333	591	13	o’connor	o’connor	ADV
ftr-333	591	14	,	,	PUNCT
ftr-333	591	15	j.	j.	PROPN
ftr-333	591	16	,	,	PUNCT
ftr-333	591	17	dissenting	dissent	VERB
ftr-333	591	18	)	)	PUNCT
ftr-333	591	19	.	.	PUNCT
ftr-333	592	1	the	the	DET
ftr-333	592	2	court	court	NOUN
ftr-333	592	3	today	today	NOUN
ftr-333	592	4	acquiesces	acquiesce	VERB
ftr-333	592	5	in	in	ADP
ftr-333	592	6	the	the	DET
ftr-333	592	7	decision	decision	NOUN
ftr-333	592	8	of	of	ADP
ftr-333	592	9	the	the	DET
ftr-333	592	10	[	[	X
ftr-333	592	11	service	service	NOUN
ftr-333	592	12	]	]	PUNCT
ftr-333	592	13	to	to	PART
ftr-333	592	14	manufacture	manufacture	VERB
ftr-333	592	15	a	a	DET
ftr-333	592	16	singular	singular	ADJ
ftr-333	592	17	exception	exception	NOUN
ftr-333	592	18	to	to	ADP
ftr-333	592	19	its	its	PRON
ftr-333	592	20	70	70	NUM
ftr-333	592	21	-	-	PUNCT
ftr-333	592	22	year	year	NOUN
ftr-333	592	23	practice	practice	NOUN
ftr-333	592	24	of	of	ADP
ftr-333	592	25	allowing	allow	VERB
ftr-333	592	26	fixed	fix	VERB
ftr-333	592	27	payments	payment	NOUN
ftr-333	592	28	indistinguishable	indistinguishable	ADJ
ftr-333	592	29	from	from	ADP
ftr-333	592	30	those	those	PRON
ftr-333	592	31	made	make	VERB
ftr-333	592	32	by	by	ADP
ftr-333	592	33	petitioners	petitioner	NOUN
ftr-333	592	34	to	to	PART
ftr-333	592	35	be	be	AUX
ftr-333	592	36	deducted	deduct	VERB
ftr-333	592	37	as	as	ADP
ftr-333	592	38	charitable	charitable	ADJ
ftr-333	592	39	contributions	contribution	NOUN
ftr-333	592	40	.	.	PUNCT
ftr-333	593	1	because	because	SCONJ
ftr-333	593	2	the	the	DET
ftr-333	593	3	irs	irs	PROPN
ftr-333	593	4	can	can	AUX
ftr-333	593	5	not	not	PART
ftr-333	593	6	constitutionally	constitutionally	ADV
ftr-333	593	7	be	be	AUX
ftr-333	593	8	allowed	allow	VERB
ftr-333	593	9	to	to	PART
ftr-333	593	10	select	select	VERB
ftr-333	593	11	which	which	PRON
ftr-333	593	12	religions	religion	NOUN
ftr-333	593	13	will	will	AUX
ftr-333	593	14	receive	receive	VERB
ftr-333	593	15	the	the	DET
ftr-333	593	16	benefit	benefit	NOUN
ftr-333	593	17	of	of	ADP
ftr-333	593	18	its	its	PRON
ftr-333	593	19	past	past	ADJ
ftr-333	593	20	rulings	ruling	NOUN
ftr-333	593	21	,	,	PUNCT
ftr-333	593	22	i	i	PRON
ftr-333	593	23	respectfully	respectfully	ADV
ftr-333	593	24	dissent	dissent	NOUN
ftr-333	593	25	.	.	PUNCT
ftr-333	594	1	hernandez	hernandez	PROPN
ftr-333	594	2	,	,	PUNCT
ftr-333	594	3	490	490	NUM
ftr-333	594	4	u.s	u.s	PROPN
ftr-333	594	5	.	.	PROPN
ftr-333	594	6	at	at	ADP
ftr-333	594	7	704	704	NUM
ftr-333	594	8	.	.	PUNCT
ftr-333	594	9	134	134	NUM
ftr-333	594	10	.	.	PUNCT
ftr-333	595	1	i	i	PRON
ftr-333	595	2	d.	d.	PROPN
ftr-333	595	3	at	at	ADP
ftr-333	595	4	690–91	690–91	PROPN
ftr-333	595	5	(	(	PUNCT
ftr-333	595	6	“	"	PUNCT
ftr-333	595	7	in	in	ADP
ftr-333	595	8	ascertaining	ascertain	VERB
ftr-333	595	9	whether	whether	SCONJ
ftr-333	595	10	a	a	DET
ftr-333	595	11	given	give	VERB
ftr-333	595	12	payment	payment	NOUN
ftr-333	595	13	was	be	AUX
ftr-333	595	14	made	make	VERB
ftr-333	595	15	with	with	ADP
ftr-333	595	16	‘	'	PUNCT
ftr-333	595	17	the	the	DET
ftr-333	595	18	expectation	expectation	NOUN
ftr-333	595	19	of	of	ADP
ftr-333	595	20	any	any	DET
ftr-333	595	21	quid	quid	ADJ
ftr-333	595	22	pro	pro	X
ftr-333	595	23	quo	quo	NOUN
ftr-333	595	24	,	,	PUNCT
ftr-333	595	25	’	'	PUNCT
ftr-333	595	26	.	.	PUNCT
ftr-333	595	27	.	.	PUNCT
ftr-333	595	28	.	.	PUNCT
ftr-333	596	1	the	the	DET
ftr-333	596	2	irs	irs	PROPN
ftr-333	596	3	has	have	AUX
ftr-333	596	4	customarily	customarily	ADV
ftr-333	596	5	examined	examine	VERB
ftr-333	596	6	the	the	DET
ftr-333	596	7	external	external	ADJ
ftr-333	596	8	features	feature	NOUN
ftr-333	596	9	of	of	ADP
ftr-333	596	10	the	the	DET
ftr-333	596	11	transaction	transaction	NOUN
ftr-333	596	12	in	in	ADP
ftr-333	596	13	question	question	NOUN
ftr-333	596	14	.	.	PUNCT
ftr-333	596	15	.	.	PUNCT
ftr-333	596	16	.	.	PUNCT
ftr-333	596	17	.	.	PUNCT
ftr-333	597	1	obviating	obviate	VERB
ftr-333	597	2	the	the	DET
ftr-333	597	3	need	need	NOUN
ftr-333	597	4	for	for	SCONJ
ftr-333	597	5	the	the	DET
ftr-333	597	6	irs	irs	PROPN
ftr-333	597	7	to	to	PART
ftr-333	597	8	conduct	conduct	VERB
ftr-333	597	9	imprecise	imprecise	ADJ
ftr-333	597	10	inquiries	inquiry	NOUN
ftr-333	597	11	into	into	ADP
ftr-333	597	12	the	the	DET
ftr-333	597	13	motivations	motivation	NOUN
ftr-333	597	14	of	of	ADP
ftr-333	597	15	individual	individual	ADJ
ftr-333	597	16	taxpayers	taxpayer	NOUN
ftr-333	597	17	.	.	PUNCT
ftr-333	597	18	”	"	PUNCT
ftr-333	597	19	)	)	PUNCT
ftr-333	597	20	.	.	PUNCT
ftr-333	598	1	135	135	NUM
ftr-333	598	2	.	.	PUNCT
ftr-333	599	1	i	i	PRON
ftr-333	599	2	d.	d.	PROPN
ftr-333	599	3	at	at	ADP
ftr-333	599	4	691	691	NUM
ftr-333	599	5	.	.	PUNCT
ftr-333	600	1	480	480	NUM
ftr-333	600	2	florida	florida	PROPN
ftr-333	600	3	tax	tax	PROPN
ftr-333	600	4	review	review	NOUN
ftr-333	600	5	[	[	X
ftr-333	600	6	vol	vol	NOUN
ftr-333	600	7	.	.	PUNCT
ftr-333	601	1	12:6	12:6	NUM
ftr-333	601	2	second	second	ADJ
ftr-333	601	3	prong	prong	NOUN
ftr-333	601	4	is	be	AUX
ftr-333	601	5	arguably	arguably	ADV
ftr-333	601	6	met	meet	VERB
ftr-333	601	7	by	by	ADP
ftr-333	601	8	merely	merely	ADV
ftr-333	601	9	showing	show	VERB
ftr-333	601	10	the	the	DET
ftr-333	601	11	donor	donor	NOUN
ftr-333	601	12	knew	know	VERB
ftr-333	601	13	he	he	PRON
ftr-333	601	14	made	make	VERB
ftr-333	601	15	a	a	DET
ftr-333	601	16	payment	payment	NOUN
ftr-333	601	17	in	in	ADP
ftr-333	601	18	excess	excess	NOUN
ftr-333	601	19	of	of	ADP
ftr-333	601	20	the	the	DET
ftr-333	601	21	benefit	benefit	NOUN
ftr-333	601	22	received.136	received.136	NOUN
ftr-333	601	23	the	the	DET
ftr-333	601	24	court	court	NOUN
ftr-333	601	25	also	also	ADV
ftr-333	601	26	held	hold	VERB
ftr-333	601	27	that	that	SCONJ
ftr-333	601	28	the	the	DET
ftr-333	601	29	benefit	benefit	NOUN
ftr-333	601	30	received	receive	VERB
ftr-333	601	31	included	include	VERB
ftr-333	601	32	religious	religious	ADJ
ftr-333	601	33	services.137	services.137	NOUN
ftr-333	601	34	in	in	ADP
ftr-333	601	35	1993	1993	NUM
ftr-333	601	36	,	,	PUNCT
ftr-333	601	37	however	however	ADV
ftr-333	601	38	,	,	PUNCT
ftr-333	601	39	the	the	DET
ftr-333	601	40	service	service	NOUN
ftr-333	601	41	issued	issue	VERB
ftr-333	601	42	revenue	revenue	NOUN
ftr-333	601	43	ruling	rule	VERB
ftr-333	601	44	93	93	NUM
ftr-333	601	45	-	-	SYM
ftr-333	601	46	73,138	73,138	NUM
ftr-333	601	47	which	which	PRON
ftr-333	601	48	simply	simply	ADV
ftr-333	601	49	read	read	VERB
ftr-333	601	50	“	"	PUNCT
ftr-333	601	51	revenue	revenue	NOUN
ftr-333	601	52	ruling	rule	VERB
ftr-333	601	53	78	78	NUM
ftr-333	601	54	-	-	SYM
ftr-333	601	55	189	189	NUM
ftr-333	601	56	,	,	PUNCT
ftr-333	601	57	1978	1978	NUM
ftr-333	601	58	-	-	SYM
ftr-333	601	59	1	1	NUM
ftr-333	601	60	c.b	c.b	PROPN
ftr-333	601	61	.	.	PROPN
ftr-333	601	62	68	68	NUM
ftr-333	601	63	,	,	PUNCT
ftr-333	601	64	is	be	AUX
ftr-333	601	65	obsoleted	obsolete	VERB
ftr-333	601	66	.	.	PUNCT
ftr-333	601	67	”139	”139	PUNCT
ftr-333	602	1	revenue	revenue	NOUN
ftr-333	602	2	ruling	rule	VERB
ftr-333	602	3	93	93	NUM
ftr-333	602	4	-	-	SYM
ftr-333	602	5	73	73	NUM
ftr-333	602	6	caused	cause	VERB
ftr-333	602	7	much	much	ADJ
ftr-333	602	8	confusion	confusion	NOUN
ftr-333	602	9	,	,	PUNCT
ftr-333	602	10	since	since	SCONJ
ftr-333	602	11	it	it	PRON
ftr-333	602	12	purportally	purportally	ADV
ftr-333	602	13	overruled	overrule	VERB
ftr-333	602	14	hernandez,140	hernandez,140	PROPN
ftr-333	602	15	as	as	ADP
ftr-333	602	16	revenue	revenue	NOUN
ftr-333	602	17	ruling	rule	VERB
ftr-333	602	18	78	78	NUM
ftr-333	602	19	-	-	SYM
ftr-333	602	20	189141	189141	NUM
ftr-333	602	21	provided	provide	VERB
ftr-333	602	22	a	a	DET
ftr-333	602	23	charitable	charitable	ADJ
ftr-333	602	24	deduction	deduction	NOUN
ftr-333	602	25	was	be	AUX
ftr-333	602	26	not	not	PART
ftr-333	602	27	allowed	allow	VERB
ftr-333	602	28	for	for	ADP
ftr-333	602	29	the	the	DET
ftr-333	602	30	payment	payment	NOUN
ftr-333	602	31	to	to	ADP
ftr-333	602	32	the	the	DET
ftr-333	602	33	church	church	NOUN
ftr-333	602	34	for	for	ADP
ftr-333	602	35	auditing	auditing	NOUN
ftr-333	602	36	or	or	CCONJ
ftr-333	602	37	training.142	training.142	NUM
ftr-333	602	38	thus	thus	ADV
ftr-333	602	39	,	,	PUNCT
ftr-333	602	40	such	such	ADJ
ftr-333	602	41	payments	payment	NOUN
ftr-333	602	42	are	be	AUX
ftr-333	602	43	now	now	ADV
ftr-333	602	44	deductible.143	deductible.143	PROPN
ftr-333	602	45	b.	b.	PROPN
ftr-333	602	46	the	the	DET
ftr-333	602	47	service	service	NOUN
ftr-333	602	48	speaks	speak	VERB
ftr-333	602	49	out	out	ADP
ftr-333	602	50	—	—	PUNCT
ftr-333	602	51	treasury	treasury	NOUN
ftr-333	602	52	regulation	regulation	NOUN
ftr-333	602	53	section	section	NOUN
ftr-333	602	54	1.170a-1(h	1.170a-1(h	PROPN
ftr-333	602	55	)	)	PUNCT
ftr-333	602	56	in	in	ADP
ftr-333	602	57	december	december	PROPN
ftr-333	602	58	of	of	ADP
ftr-333	602	59	1996	1996	NUM
ftr-333	602	60	,	,	PUNCT
ftr-333	602	61	ten	ten	NUM
ftr-333	602	62	years	year	NOUN
ftr-333	602	63	after	after	SCONJ
ftr-333	602	64	the	the	DET
ftr-333	602	65	supreme	supreme	PROPN
ftr-333	602	66	court	court	PROPN
ftr-333	602	67	weighed	weigh	VERB
ftr-333	602	68	-	-	PUNCT
ftr-333	602	69	in	in	ADP
ftr-333	602	70	,	,	PUNCT
ftr-333	602	71	the	the	DET
ftr-333	602	72	service	service	NOUN
ftr-333	602	73	promulgated	promulgate	VERB
ftr-333	602	74	a	a	DET
ftr-333	602	75	regulation	regulation	NOUN
ftr-333	602	76	adopting	adopt	VERB
ftr-333	602	77	the	the	DET
ftr-333	602	78	quid	quid	ADJ
ftr-333	602	79	pro	pro	X
ftr-333	602	80	quo	quo	NOUN
ftr-333	602	81	test	test	NOUN
ftr-333	602	82	for	for	ADP
ftr-333	602	83	determining	determine	VERB
ftr-333	602	84	whether	whether	SCONJ
ftr-333	602	85	the	the	DET
ftr-333	602	86	charitable	charitable	ADJ
ftr-333	602	87	deduction	deduction	NOUN
ftr-333	602	88	is	be	AUX
ftr-333	602	89	allowed	allow	VERB
ftr-333	602	90	for	for	ADP
ftr-333	602	91	a	a	DET
ftr-333	602	92	payment	payment	NOUN
ftr-333	602	93	made	make	VERB
ftr-333	602	94	as	as	ADP
ftr-333	602	95	part	part	NOUN
ftr-333	602	96	of	of	ADP
ftr-333	602	97	a	a	DET
ftr-333	602	98	quid	quid	ADJ
ftr-333	602	99	pro	pro	X
ftr-333	602	100	quo	quo	NOUN
ftr-333	602	101	transaction	transaction	NOUN
ftr-333	602	102	(	(	PUNCT
ftr-333	602	103	the	the	DET
ftr-333	602	104	quid	quid	ADJ
ftr-333	602	105	pro	pro	X
ftr-333	602	106	quo	quo	NOUN
ftr-333	602	107	regulation).144	regulation).144	NOUN
ftr-333	602	108	the	the	DET
ftr-333	602	109	quid	quid	ADJ
ftr-333	602	110	pro	pro	X
ftr-333	602	111	quo	quo	NOUN
ftr-333	602	112	regulation	regulation	NOUN
ftr-333	602	113	provides	provide	VERB
ftr-333	602	114	a	a	DET
ftr-333	602	115	facts	fact	NOUN
ftr-333	602	116	and	and	CCONJ
ftr-333	602	117	circumstances	circumstance	NOUN
ftr-333	602	118	test	test	VERB
ftr-333	602	119	,	,	PUNCT
ftr-333	603	1	in	in	ADP
ftr-333	603	2	which	which	PRON
ftr-333	603	3	:	:	PUNCT
ftr-333	603	4	136	136	NUM
ftr-333	603	5	.	.	PUNCT
ftr-333	604	1	see	see	VERB
ftr-333	604	2	also	also	ADV
ftr-333	604	3	i	i	PROPN
ftr-333	604	4	d.	d.	PROPN
ftr-333	604	5	at	at	ADP
ftr-333	604	6	690	690	NUM
ftr-333	604	7	(	(	PUNCT
ftr-333	604	8	noting	note	VERB
ftr-333	604	9	that	that	SCONJ
ftr-333	604	10	american	american	PROPN
ftr-333	604	11	bar	bar	PROPN
ftr-333	604	12	endowment	endowment	NOUN
ftr-333	604	13	cited	cite	VERB
ftr-333	604	14	singer	singer	NOUN
ftr-333	604	15	,	,	PUNCT
ftr-333	604	16	but	but	CCONJ
ftr-333	604	17	adding	add	VERB
ftr-333	604	18	that	that	SCONJ
ftr-333	604	19	this	this	DET
ftr-333	604	20	citation	citation	NOUN
ftr-333	604	21	was	be	AUX
ftr-333	604	22	because	because	SCONJ
ftr-333	604	23	singer	singer	NOUN
ftr-333	604	24	“	"	PUNCT
ftr-333	604	25	embraced	embrace	VERB
ftr-333	604	26	this	this	DET
ftr-333	604	27	[	[	X
ftr-333	604	28	external	external	ADJ
ftr-333	604	29	factor	factor	NOUN
ftr-333	604	30	]	]	PUNCT
ftr-333	604	31	analysis	analysis	NOUN
ftr-333	604	32	.	.	PUNCT
ftr-333	604	33	”	"	PUNCT
ftr-333	604	34	)	)	PUNCT
ftr-333	604	35	.	.	PUNCT
ftr-333	605	1	but	but	CCONJ
ftr-333	605	2	see	see	VERB
ftr-333	605	3	supra	supra	PROPN
ftr-333	605	4	note	note	NOUN
ftr-333	605	5	115	115	NUM
ftr-333	605	6	and	and	CCONJ
ftr-333	605	7	accompanying	accompany	VERB
ftr-333	605	8	text	text	NOUN
ftr-333	605	9	(	(	PUNCT
ftr-333	605	10	providing	provide	VERB
ftr-333	605	11	an	an	DET
ftr-333	605	12	alternative	alternative	ADJ
ftr-333	605	13	viewpoint	viewpoint	NOUN
ftr-333	605	14	as	as	ADP
ftr-333	605	15	to	to	ADP
ftr-333	605	16	the	the	DET
ftr-333	605	17	reason	reason	NOUN
ftr-333	605	18	american	american	PROPN
ftr-333	605	19	bar	bar	PROPN
ftr-333	605	20	endowment	endowment	NOUN
ftr-333	605	21	cited	cite	VERB
ftr-333	605	22	singer	singer	NOUN
ftr-333	605	23	)	)	PUNCT
ftr-333	605	24	.	.	PUNCT
ftr-333	606	1	137	137	NUM
ftr-333	606	2	.	.	PUNCT
ftr-333	607	1	hernandez	hernandez	PROPN
ftr-333	607	2	,	,	PUNCT
ftr-333	607	3	490	490	NUM
ftr-333	607	4	u.s	u.s	PROPN
ftr-333	607	5	.	.	PROPN
ftr-333	607	6	at	at	ADP
ftr-333	607	7	691	691	NUM
ftr-333	607	8	.	.	PUNCT
ftr-333	607	9	138	138	NUM
ftr-333	607	10	.	.	PUNCT
ftr-333	607	11	1993	1993	NUM
ftr-333	607	12	-	-	SYM
ftr-333	607	13	2	2	NUM
ftr-333	607	14	c.b	c.b	PROPN
ftr-333	607	15	.	.	PROPN
ftr-333	607	16	75	75	NUM
ftr-333	607	17	.	.	PUNCT
ftr-333	607	18	139	139	NUM
ftr-333	607	19	.	.	PUNCT
ftr-333	608	1	i	i	PRON
ftr-333	608	2	d.	d.	PROPN
ftr-333	608	3	140	140	NUM
ftr-333	608	4	.	.	PUNCT
ftr-333	609	1	see	see	VERB
ftr-333	609	2	generally	generally	ADV
ftr-333	609	3	gregg	gregg	PROPN
ftr-333	609	4	d.	d.	PROPN
ftr-333	609	5	polsky	polsky	PROPN
ftr-333	609	6	,	,	PUNCT
ftr-333	609	7	can	can	AUX
ftr-333	609	8	treasury	treasury	VERB
ftr-333	609	9	overrule	overrule	VERB
ftr-333	609	10	the	the	DET
ftr-333	609	11	supreme	supreme	PROPN
ftr-333	609	12	court	court	PROPN
ftr-333	609	13	?	?	PUNCT
ftr-333	609	14	,	,	PUNCT
ftr-333	609	15	84	84	NUM
ftr-333	609	16	b.u	b.u	PROPN
ftr-333	609	17	.	.	PROPN
ftr-333	609	18	l.	l.	PROPN
ftr-333	609	19	rev	rev	PROPN
ftr-333	609	20	.	.	PROPN
ftr-333	609	21	185	185	NUM
ftr-333	609	22	,	,	PUNCT
ftr-333	609	23	244	244	NUM
ftr-333	609	24	(	(	PUNCT
ftr-333	609	25	2004	2004	NUM
ftr-333	609	26	)	)	PUNCT
ftr-333	609	27	(	(	PUNCT
ftr-333	609	28	stating	state	VERB
ftr-333	609	29	that	that	SCONJ
ftr-333	609	30	revenue	revenue	NOUN
ftr-333	609	31	ruling	rule	VERB
ftr-333	609	32	93	93	NUM
ftr-333	609	33	-	-	SYM
ftr-333	609	34	73	73	NUM
ftr-333	609	35	is	be	AUX
ftr-333	609	36	invalid	invalid	ADJ
ftr-333	609	37	,	,	PUNCT
ftr-333	609	38	as	as	SCONJ
ftr-333	609	39	it	it	PRON
ftr-333	609	40	overrules	overrule	VERB
ftr-333	609	41	hernandez	hernandez	PROPN
ftr-333	609	42	)	)	PUNCT
ftr-333	609	43	;	;	PUNCT
ftr-333	609	44	alison	alison	PROPN
ftr-333	609	45	h.	h.	PROPN
ftr-333	609	46	eaton	eaton	PROPN
ftr-333	609	47	,	,	PUNCT
ftr-333	609	48	comment	comment	NOUN
ftr-333	609	49	,	,	PUNCT
ftr-333	609	50	can	can	AUX
ftr-333	609	51	the	the	DET
ftr-333	609	52	irs	irs	PROPN
ftr-333	609	53	overrule	overrule	VERB
ftr-333	609	54	the	the	DET
ftr-333	609	55	supreme	supreme	PROPN
ftr-333	609	56	court	court	PROPN
ftr-333	609	57	?	?	PUNCT
ftr-333	610	1	,	,	PUNCT
ftr-333	610	2	45	45	NUM
ftr-333	610	3	emory	emory	PROPN
ftr-333	610	4	l.j	l.j	PROPN
ftr-333	610	5	.	.	PROPN
ftr-333	610	6	987	987	NUM
ftr-333	610	7	,	,	PUNCT
ftr-333	610	8	991	991	NUM
ftr-333	610	9	(	(	PUNCT
ftr-333	610	10	1996	1996	NUM
ftr-333	610	11	)	)	PUNCT
ftr-333	611	1	[	[	X
ftr-333	611	2	hereinafter	hereinafter	NOUN
ftr-333	611	3	eaton	eaton	PROPN
ftr-333	611	4	,	,	PUNCT
ftr-333	611	5	irs	irs	PROPN
ftr-333	611	6	overrule	overrule	NOUN
ftr-333	611	7	]	]	PUNCT
ftr-333	611	8	(	(	PUNCT
ftr-333	611	9	arguing	argue	VERB
ftr-333	611	10	that	that	SCONJ
ftr-333	611	11	“	"	PUNCT
ftr-333	611	12	the	the	DET
ftr-333	611	13	irs	irs	PROPN
ftr-333	611	14	exceeded	exceed	VERB
ftr-333	611	15	its	its	PRON
ftr-333	611	16	authority	authority	NOUN
ftr-333	611	17	,	,	PUNCT
ftr-333	611	18	and	and	CCONJ
ftr-333	611	19	therefore	therefore	ADV
ftr-333	611	20	,	,	PUNCT
ftr-333	611	21	revenue	revenue	NOUN
ftr-333	611	22	ruling	rule	VERB
ftr-333	611	23	93	93	NUM
ftr-333	611	24	-	-	SYM
ftr-333	611	25	73	73	NUM
ftr-333	611	26	is	be	AUX
ftr-333	611	27	invalid	invalid	ADJ
ftr-333	611	28	.	.	PUNCT
ftr-333	611	29	”	"	PUNCT
ftr-333	611	30	)	)	PUNCT
ftr-333	611	31	.	.	PUNCT
ftr-333	612	1	141	141	NUM
ftr-333	612	2	.	.	X
ftr-333	612	3	1978	1978	NUM
ftr-333	612	4	-	-	SYM
ftr-333	612	5	1	1	NUM
ftr-333	612	6	c.b	c.b	PROPN
ftr-333	612	7	.	.	PROPN
ftr-333	612	8	68	68	NUM
ftr-333	612	9	.	.	X
ftr-333	612	10	142	142	NUM
ftr-333	612	11	.	.	PUNCT
ftr-333	613	1	i	i	PRON
ftr-333	613	2	d.	d.	PROPN
ftr-333	613	3	143	143	NUM
ftr-333	613	4	.	.	PUNCT
ftr-333	614	1	eaton	eaton	PROPN
ftr-333	614	2	,	,	PUNCT
ftr-333	614	3	irs	irs	PROPN
ftr-333	614	4	overrule	overrule	NOUN
ftr-333	614	5	,	,	PUNCT
ftr-333	614	6	supra	supra	PROPN
ftr-333	614	7	note	note	NOUN
ftr-333	614	8	140	140	NUM
ftr-333	614	9	,	,	PUNCT
ftr-333	614	10	at	at	ADP
ftr-333	614	11	1012–13	1012–13	NOUN
ftr-333	614	12	(	(	PUNCT
ftr-333	614	13	discussing	discuss	VERB
ftr-333	614	14	that	that	SCONJ
ftr-333	614	15	revenue	revenue	NOUN
ftr-333	614	16	ruling	rule	VERB
ftr-333	614	17	93	93	NUM
ftr-333	614	18	-	-	SYM
ftr-333	614	19	73	73	NUM
ftr-333	614	20	was	be	AUX
ftr-333	614	21	issued	issue	VERB
ftr-333	614	22	within	within	ADP
ftr-333	614	23	weeks	week	NOUN
ftr-333	614	24	after	after	SCONJ
ftr-333	614	25	a	a	DET
ftr-333	614	26	settlement	settlement	NOUN
ftr-333	614	27	was	be	AUX
ftr-333	614	28	reached	reach	VERB
ftr-333	614	29	with	with	ADP
ftr-333	614	30	the	the	DET
ftr-333	614	31	church	church	NOUN
ftr-333	614	32	involving	involve	VERB
ftr-333	614	33	the	the	DET
ftr-333	614	34	exempt	exempt	ADJ
ftr-333	614	35	status	status	NOUN
ftr-333	614	36	of	of	ADP
ftr-333	614	37	the	the	DET
ftr-333	614	38	church	church	NOUN
ftr-333	614	39	)	)	PUNCT
ftr-333	614	40	.	.	PUNCT
ftr-333	615	1	see	see	VERB
ftr-333	615	2	also	also	ADV
ftr-333	615	3	elizabeth	elizabeth	PROPN
ftr-333	615	4	macdonald	macdonald	PROPN
ftr-333	615	5	,	,	PUNCT
ftr-333	615	6	scientologists	scientologist	NOUN
ftr-333	615	7	and	and	CCONJ
ftr-333	615	8	irs	irs	PROPN
ftr-333	615	9	settle	settle	VERB
ftr-333	615	10	for	for	ADP
ftr-333	615	11	$	$	SYM
ftr-333	615	12	12.5	12.5	NUM
ftr-333	615	13	million	million	NUM
ftr-333	615	14	,	,	PUNCT
ftr-333	615	15	wall	wall	PROPN
ftr-333	615	16	st	st	PROPN
ftr-333	615	17	.	.	PROPN
ftr-333	615	18	j.	j.	PROPN
ftr-333	615	19	,	,	PUNCT
ftr-333	615	20	dec	dec	PROPN
ftr-333	615	21	.	.	PROPN
ftr-333	615	22	30	30	NUM
ftr-333	615	23	,	,	PUNCT
ftr-333	615	24	1997	1997	NUM
ftr-333	615	25	,	,	PUNCT
ftr-333	615	26	at	at	ADP
ftr-333	615	27	a12	a12	NOUN
ftr-333	615	28	(	(	PUNCT
ftr-333	615	29	discussing	discuss	VERB
ftr-333	615	30	the	the	DET
ftr-333	615	31	unauthorized	unauthorized	ADJ
ftr-333	615	32	disclosure	disclosure	NOUN
ftr-333	615	33	of	of	ADP
ftr-333	615	34	the	the	DET
ftr-333	615	35	settlement	settlement	NOUN
ftr-333	615	36	agreement	agreement	NOUN
ftr-333	615	37	and	and	CCONJ
ftr-333	615	38	stating	state	VERB
ftr-333	615	39	that	that	SCONJ
ftr-333	615	40	“	"	PUNCT
ftr-333	615	41	[	[	X
ftr-333	615	42	t]he	t]he	X
ftr-333	615	43	settlement	settlement	NOUN
ftr-333	615	44	,	,	PUNCT
ftr-333	615	45	which	which	PRON
ftr-333	615	46	lets	let	VERB
ftr-333	615	47	scientologists	scientologist	NOUN
ftr-333	615	48	deduct	deduct	VERB
ftr-333	615	49	on	on	ADP
ftr-333	615	50	their	their	PRON
ftr-333	615	51	individual	individual	ADJ
ftr-333	615	52	tax	tax	NOUN
ftr-333	615	53	returns	return	NOUN
ftr-333	615	54	“	"	PUNCT
ftr-333	615	55	auditing	audit	VERB
ftr-333	615	56	”	"	PUNCT
ftr-333	615	57	fees	fee	NOUN
ftr-333	615	58	as	as	ADP
ftr-333	615	59	donations	donation	NOUN
ftr-333	615	60	,	,	PUNCT
ftr-333	615	61	supersedes	supersede	VERB
ftr-333	615	62	the	the	DET
ftr-333	615	63	[	[	X
ftr-333	615	64	service	service	NOUN
ftr-333	615	65	’s	’s	X
ftr-333	615	66	]	]	PUNCT
ftr-333	615	67	earlier	early	ADJ
ftr-333	615	68	rule	rule	NOUN
ftr-333	615	69	denying	deny	VERB
ftr-333	615	70	such	such	ADJ
ftr-333	615	71	deductions	deduction	NOUN
ftr-333	615	72	—	—	PUNCT
ftr-333	615	73	a	a	DET
ftr-333	615	74	position	position	NOUN
ftr-333	615	75	that	that	PRON
ftr-333	615	76	was	be	AUX
ftr-333	615	77	backed	back	VERB
ftr-333	615	78	by	by	ADP
ftr-333	615	79	the	the	DET
ftr-333	615	80	u.s	u.s	PROPN
ftr-333	615	81	.	.	PROPN
ftr-333	615	82	supreme	supreme	PROPN
ftr-333	615	83	court	court	PROPN
ftr-333	615	84	.	.	PUNCT
ftr-333	615	85	”	"	PUNCT
ftr-333	615	86	)	)	PUNCT
ftr-333	615	87	.	.	PUNCT
ftr-333	616	1	144	144	NUM
ftr-333	616	2	.	.	PUNCT
ftr-333	617	1	t.d	t.d	PROPN
ftr-333	617	2	.	.	PROPN
ftr-333	617	3	8690	8690	NUM
ftr-333	617	4	,	,	PUNCT
ftr-333	617	5	1997	1997	NUM
ftr-333	617	6	-	-	SYM
ftr-333	617	7	1	1	NUM
ftr-333	617	8	c.b	c.b	PROPN
ftr-333	617	9	.	.	PROPN
ftr-333	617	10	68	68	NUM
ftr-333	617	11	(	(	PUNCT
ftr-333	617	12	providing	provide	VERB
ftr-333	617	13	that	that	SCONJ
ftr-333	617	14	the	the	DET
ftr-333	617	15	quid	quid	ADJ
ftr-333	617	16	pro	pro	X
ftr-333	617	17	quo	quo	NOUN
ftr-333	617	18	regulation	regulation	NOUN
ftr-333	617	19	“	"	PUNCT
ftr-333	617	20	incorporates	incorporate	VERB
ftr-333	617	21	the	the	DET
ftr-333	617	22	two	two	NUM
ftr-333	617	23	-	-	PUNCT
ftr-333	617	24	part	part	NOUN
ftr-333	617	25	test	test	NOUN
ftr-333	617	26	adopted	adopt	VERB
ftr-333	617	27	by	by	ADP
ftr-333	617	28	the	the	DET
ftr-333	617	29	supreme	supreme	PROPN
ftr-333	617	30	court	court	PROPN
ftr-333	617	31	in	in	ADP
ftr-333	617	32	[	[	PUNCT
ftr-333	617	33	american	american	PROPN
ftr-333	617	34	bar	bar	NOUN
ftr-333	617	35	endowment	endowment	NOUN
ftr-333	617	36	]	]	PUNCT
ftr-333	617	37	”	"	PUNCT
ftr-333	617	38	)	)	PUNCT
ftr-333	617	39	;	;	PUNCT
ftr-333	618	1	reg	reg	NOUN
ftr-333	618	2	.	.	PUNCT
ftr-333	619	1	§	§	PROPN
ftr-333	619	2	1.170a-1(h	1.170a-1(h	PROPN
ftr-333	619	3	)	)	PUNCT
ftr-333	619	4	.	.	PUNCT
ftr-333	620	1	2012	2012	NUM
ftr-333	620	2	]	]	PUNCT
ftr-333	620	3	relighting	relighte	VERB
ftr-333	620	4	the	the	DET
ftr-333	620	5	charitable	charitable	ADJ
ftr-333	620	6	deductions	deduction	NOUN
ftr-333	620	7	481	481	NUM
ftr-333	620	8	no	no	DET
ftr-333	620	9	part	part	NOUN
ftr-333	620	10	of	of	ADP
ftr-333	620	11	a	a	DET
ftr-333	620	12	payment	payment	NOUN
ftr-333	620	13	that	that	PRON
ftr-333	620	14	a	a	DET
ftr-333	620	15	taxpayer	taxpayer	NOUN
ftr-333	620	16	makes	make	VERB
ftr-333	620	17	to	to	ADP
ftr-333	620	18	or	or	CCONJ
ftr-333	620	19	for	for	ADP
ftr-333	620	20	the	the	DET
ftr-333	620	21	use	use	NOUN
ftr-333	620	22	of	of	ADP
ftr-333	620	23	an	an	DET
ftr-333	620	24	organization	organization	NOUN
ftr-333	620	25	.	.	PUNCT
ftr-333	620	26	.	.	PUNCT
ftr-333	620	27	.	.	PUNCT
ftr-333	621	1	that	that	PRON
ftr-333	621	2	is	be	AUX
ftr-333	621	3	in	in	ADP
ftr-333	621	4	consideration	consideration	NOUN
ftr-333	621	5	for	for	ADP
ftr-333	621	6	.	.	PUNCT
ftr-333	621	7	.	.	PUNCT
ftr-333	621	8	.	.	PUNCT
ftr-333	622	1	goods	good	NOUN
ftr-333	622	2	or	or	CCONJ
ftr-333	622	3	services	service	NOUN
ftr-333	622	4	.	.	PUNCT
ftr-333	622	5	.	.	PUNCT
ftr-333	623	1	.	.	PUNCT
ftr-333	624	1	is	be	AUX
ftr-333	624	2	a	a	DET
ftr-333	624	3	contribution	contribution	NOUN
ftr-333	624	4	or	or	CCONJ
ftr-333	624	5	gift	gift	NOUN
ftr-333	624	6	.	.	PUNCT
ftr-333	624	7	.	.	PUNCT
ftr-333	624	8	.	.	PUNCT
ftr-333	625	1	unless	unless	SCONJ
ftr-333	625	2	the	the	DET
ftr-333	625	3	taxpayer	taxpayer	NOUN
ftr-333	625	4	-	-	PUNCT
ftr-333	625	5	(	(	PUNCT
ftr-333	625	6	i	i	NOUN
ftr-333	625	7	)	)	PUNCT
ftr-333	625	8	intends	intend	VERB
ftr-333	625	9	to	to	PART
ftr-333	625	10	make	make	VERB
ftr-333	625	11	a	a	DET
ftr-333	625	12	payment	payment	NOUN
ftr-333	625	13	in	in	ADP
ftr-333	625	14	an	an	DET
ftr-333	625	15	amount	amount	NOUN
ftr-333	625	16	that	that	PRON
ftr-333	625	17	exceeds	exceed	VERB
ftr-333	625	18	the	the	DET
ftr-333	625	19	fair	fair	ADJ
ftr-333	625	20	market	market	NOUN
ftr-333	625	21	value	value	NOUN
ftr-333	625	22	of	of	ADP
ftr-333	625	23	the	the	DET
ftr-333	625	24	goods	good	NOUN
ftr-333	625	25	or	or	CCONJ
ftr-333	625	26	services	service	NOUN
ftr-333	625	27	;	;	PUNCT
ftr-333	625	28	and	and	CCONJ
ftr-333	625	29	(	(	PUNCT
ftr-333	625	30	ii	ii	NOUN
ftr-333	625	31	)	)	PUNCT
ftr-333	625	32	makes	make	VERB
ftr-333	625	33	a	a	DET
ftr-333	625	34	payment	payment	NOUN
ftr-333	625	35	in	in	ADP
ftr-333	625	36	an	an	DET
ftr-333	625	37	amount	amount	NOUN
ftr-333	625	38	that	that	PRON
ftr-333	625	39	exceeds	exceed	VERB
ftr-333	625	40	the	the	DET
ftr-333	625	41	fair	fair	ADJ
ftr-333	625	42	market	market	NOUN
ftr-333	625	43	value	value	NOUN
ftr-333	625	44	of	of	ADP
ftr-333	625	45	the	the	DET
ftr-333	625	46	goods	good	NOUN
ftr-333	625	47	or	or	CCONJ
ftr-333	625	48	services.145	services.145	VERB
ftr-333	625	49	as	as	ADP
ftr-333	625	50	in	in	ADP
ftr-333	625	51	american	american	PROPN
ftr-333	625	52	bar	bar	NOUN
ftr-333	625	53	endowment	endowment	NOUN
ftr-333	625	54	,	,	PUNCT
ftr-333	625	55	the	the	DET
ftr-333	625	56	amount	amount	NOUN
ftr-333	625	57	of	of	ADP
ftr-333	625	58	the	the	DET
ftr-333	625	59	charitable	charitable	ADJ
ftr-333	625	60	deduction	deduction	NOUN
ftr-333	625	61	is	be	AUX
ftr-333	625	62	limited	limit	VERB
ftr-333	625	63	to	to	ADP
ftr-333	625	64	the	the	DET
ftr-333	625	65	amount	amount	NOUN
ftr-333	625	66	in	in	ADP
ftr-333	625	67	which	which	PRON
ftr-333	625	68	the	the	DET
ftr-333	625	69	fair	fair	ADJ
ftr-333	625	70	market	market	NOUN
ftr-333	625	71	value	value	NOUN
ftr-333	625	72	of	of	ADP
ftr-333	625	73	the	the	DET
ftr-333	625	74	payment	payment	NOUN
ftr-333	625	75	to	to	ADP
ftr-333	625	76	a	a	DET
ftr-333	625	77	charitable	charitable	ADJ
ftr-333	625	78	organization	organization	NOUN
ftr-333	625	79	exceeds	exceed	VERB
ftr-333	625	80	the	the	DET
ftr-333	625	81	fair	fair	ADJ
ftr-333	625	82	market	market	NOUN
ftr-333	625	83	value	value	NOUN
ftr-333	625	84	of	of	ADP
ftr-333	625	85	the	the	DET
ftr-333	625	86	goods	good	NOUN
ftr-333	625	87	or	or	CCONJ
ftr-333	625	88	services	service	NOUN
ftr-333	625	89	received	receive	VERB
ftr-333	625	90	by	by	ADP
ftr-333	625	91	the	the	DET
ftr-333	625	92	taxpayer.146	taxpayer.146	NOUN
ftr-333	625	93	a	a	DET
ftr-333	625	94	charitable	charitable	ADJ
ftr-333	625	95	organization	organization	NOUN
ftr-333	625	96	is	be	AUX
ftr-333	625	97	deemed	deem	VERB
ftr-333	625	98	to	to	PART
ftr-333	625	99	provide	provide	VERB
ftr-333	625	100	goods	good	NOUN
ftr-333	625	101	or	or	CCONJ
ftr-333	625	102	services	service	NOUN
ftr-333	625	103	in	in	ADP
ftr-333	625	104	return	return	NOUN
ftr-333	625	105	for	for	ADP
ftr-333	625	106	a	a	DET
ftr-333	625	107	payment	payment	NOUN
ftr-333	625	108	if	if	SCONJ
ftr-333	625	109	,	,	PUNCT
ftr-333	625	110	at	at	ADP
ftr-333	625	111	the	the	DET
ftr-333	625	112	time	time	NOUN
ftr-333	625	113	of	of	ADP
ftr-333	625	114	the	the	DET
ftr-333	625	115	payment	payment	NOUN
ftr-333	625	116	,	,	PUNCT
ftr-333	625	117	the	the	DET
ftr-333	625	118	donor	donor	NOUN
ftr-333	625	119	receives	receive	VERB
ftr-333	625	120	or	or	CCONJ
ftr-333	625	121	“	"	PUNCT
ftr-333	625	122	expects	expect	VERB
ftr-333	625	123	to	to	PART
ftr-333	625	124	receive	receive	VERB
ftr-333	625	125	”	"	PUNCT
ftr-333	625	126	goods	good	NOUN
ftr-333	625	127	or	or	CCONJ
ftr-333	625	128	services	service	NOUN
ftr-333	625	129	in	in	ADP
ftr-333	625	130	return	return	NOUN
ftr-333	625	131	for	for	ADP
ftr-333	625	132	the	the	DET
ftr-333	625	133	payment	payment	NOUN
ftr-333	625	134	,	,	PUNCT
ftr-333	625	135	whether	whether	SCONJ
ftr-333	625	136	in	in	ADP
ftr-333	625	137	the	the	DET
ftr-333	625	138	year	year	NOUN
ftr-333	625	139	of	of	ADP
ftr-333	625	140	payment	payment	NOUN
ftr-333	625	141	or	or	CCONJ
ftr-333	625	142	thereafter.147	thereafter.147	PRON
ftr-333	625	143	the	the	DET
ftr-333	625	144	preamble	preamble	NOUN
ftr-333	625	145	to	to	ADP
ftr-333	625	146	the	the	DET
ftr-333	625	147	quid	quid	ADJ
ftr-333	625	148	pro	pro	X
ftr-333	625	149	quo	quo	NOUN
ftr-333	625	150	regulation	regulation	NOUN
ftr-333	625	151	provides	provide	VERB
ftr-333	625	152	insight	insight	NOUN
ftr-333	625	153	into	into	ADP
ftr-333	625	154	what	what	PRON
ftr-333	625	155	is	be	AUX
ftr-333	625	156	meant	mean	VERB
ftr-333	625	157	145	145	NUM
ftr-333	625	158	.	.	PUNCT
ftr-333	626	1	reg	reg	NOUN
ftr-333	626	2	.	.	PUNCT
ftr-333	627	1	§	§	PROPN
ftr-333	627	2	1.170a-1(h	1.170a-1(h	PROPN
ftr-333	627	3	)	)	PUNCT
ftr-333	627	4	;	;	PUNCT
ftr-333	627	5	see	see	VERB
ftr-333	627	6	t.d	t.d	PROPN
ftr-333	627	7	.	.	PROPN
ftr-333	627	8	8690	8690	NUM
ftr-333	627	9	,	,	PUNCT
ftr-333	627	10	1997	1997	NUM
ftr-333	627	11	-	-	SYM
ftr-333	627	12	1	1	NUM
ftr-333	627	13	c.b	c.b	PROPN
ftr-333	627	14	.	.	PROPN
ftr-333	627	15	68	68	NUM
ftr-333	627	16	.	.	PUNCT
ftr-333	628	1	the	the	DET
ftr-333	628	2	preamble	preamble	ADJ
ftr-333	628	3	states	state	VERB
ftr-333	628	4	that	that	SCONJ
ftr-333	628	5	the	the	DET
ftr-333	628	6	quid	quid	ADJ
ftr-333	628	7	pro	pro	X
ftr-333	628	8	quo	quo	NOUN
ftr-333	628	9	regulation	regulation	NOUN
ftr-333	628	10	provides	provide	VERB
ftr-333	628	11	that	that	SCONJ
ftr-333	628	12	:	:	PUNCT
ftr-333	628	13	a	a	DET
ftr-333	628	14	deduction	deduction	NOUN
ftr-333	628	15	is	be	AUX
ftr-333	628	16	not	not	PART
ftr-333	628	17	allowed	allow	VERB
ftr-333	628	18	for	for	ADP
ftr-333	628	19	a	a	DET
ftr-333	628	20	payment	payment	NOUN
ftr-333	628	21	to	to	ADP
ftr-333	628	22	charity	charity	NOUN
ftr-333	628	23	in	in	ADP
ftr-333	628	24	consideration	consideration	NOUN
ftr-333	628	25	for	for	ADP
ftr-333	628	26	goods	good	NOUN
ftr-333	628	27	or	or	CCONJ
ftr-333	628	28	services	service	NOUN
ftr-333	628	29	except	except	SCONJ
ftr-333	628	30	to	to	ADP
ftr-333	628	31	the	the	DET
ftr-333	628	32	extent	extent	NOUN
ftr-333	628	33	the	the	DET
ftr-333	628	34	amount	amount	NOUN
ftr-333	628	35	of	of	ADP
ftr-333	628	36	the	the	DET
ftr-333	628	37	payment	payment	NOUN
ftr-333	628	38	exceeds	exceed	VERB
ftr-333	628	39	the	the	DET
ftr-333	628	40	fair	fair	ADJ
ftr-333	628	41	market	market	NOUN
ftr-333	628	42	value	value	NOUN
ftr-333	628	43	of	of	ADP
ftr-333	628	44	the	the	DET
ftr-333	628	45	goods	good	NOUN
ftr-333	628	46	or	or	CCONJ
ftr-333	628	47	services	service	NOUN
ftr-333	628	48	.	.	PUNCT
ftr-333	629	1	in	in	ADP
ftr-333	629	2	addition	addition	NOUN
ftr-333	629	3	,	,	PUNCT
ftr-333	629	4	a	a	DET
ftr-333	629	5	deduction	deduction	NOUN
ftr-333	629	6	is	be	AUX
ftr-333	629	7	not	not	PART
ftr-333	629	8	allowed	allow	VERB
ftr-333	629	9	unless	unless	SCONJ
ftr-333	629	10	the	the	DET
ftr-333	629	11	taxpayer	taxpayer	NOUN
ftr-333	629	12	intends	intend	VERB
ftr-333	629	13	to	to	PART
ftr-333	629	14	make	make	VERB
ftr-333	629	15	a	a	DET
ftr-333	629	16	payment	payment	NOUN
ftr-333	629	17	in	in	ADP
ftr-333	629	18	excess	excess	NOUN
ftr-333	629	19	of	of	ADP
ftr-333	629	20	the	the	DET
ftr-333	629	21	fair	fair	ADJ
ftr-333	629	22	market	market	NOUN
ftr-333	629	23	value	value	NOUN
ftr-333	629	24	of	of	ADP
ftr-333	629	25	the	the	DET
ftr-333	629	26	goods	good	NOUN
ftr-333	629	27	or	or	CCONJ
ftr-333	629	28	services	service	NOUN
ftr-333	629	29	.	.	PUNCT
ftr-333	630	1	i	i	PRON
ftr-333	630	2	d.	d.	PROPN
ftr-333	630	3	146	146	NUM
ftr-333	630	4	.	.	PUNCT
ftr-333	631	1	reg	reg	PROPN
ftr-333	631	2	.	.	PUNCT
ftr-333	632	1	§	§	PROPN
ftr-333	632	2	1.170a-1(h)(2	1.170a-1(h)(2	NUM
ftr-333	632	3	)	)	PUNCT
ftr-333	632	4	(	(	PUNCT
ftr-333	632	5	providing	provide	VERB
ftr-333	632	6	that	that	SCONJ
ftr-333	632	7	the	the	DET
ftr-333	632	8	charitable	charitable	ADJ
ftr-333	632	9	deduction	deduction	NOUN
ftr-333	632	10	is	be	AUX
ftr-333	632	11	limited	limit	VERB
ftr-333	632	12	to	to	ADP
ftr-333	632	13	“	"	PUNCT
ftr-333	632	14	the	the	DET
ftr-333	632	15	excess	excess	NOUN
ftr-333	632	16	of	of	ADP
ftr-333	632	17	—	—	PUNCT
ftr-333	632	18	(	(	PUNCT
ftr-333	632	19	a	a	X
ftr-333	632	20	)	)	PUNCT
ftr-333	632	21	the	the	DET
ftr-333	632	22	amount	amount	NOUN
ftr-333	632	23	of	of	ADP
ftr-333	632	24	any	any	DET
ftr-333	632	25	cash	cash	NOUN
ftr-333	632	26	paid	pay	VERB
ftr-333	632	27	and	and	CCONJ
ftr-333	632	28	the	the	DET
ftr-333	632	29	fair	fair	ADJ
ftr-333	632	30	market	market	NOUN
ftr-333	632	31	value	value	NOUN
ftr-333	632	32	of	of	ADP
ftr-333	632	33	any	any	DET
ftr-333	632	34	property	property	NOUN
ftr-333	632	35	(	(	PUNCT
ftr-333	632	36	other	other	ADJ
ftr-333	632	37	than	than	ADP
ftr-333	632	38	cash	cash	NOUN
ftr-333	632	39	)	)	PUNCT
ftr-333	632	40	transferred	transfer	VERB
ftr-333	632	41	by	by	ADP
ftr-333	632	42	the	the	DET
ftr-333	632	43	taxpayer	taxpayer	NOUN
ftr-333	632	44	to	to	ADP
ftr-333	632	45	[	[	PUNCT
ftr-333	632	46	a	a	DET
ftr-333	632	47	charitable	charitable	ADJ
ftr-333	632	48	]	]	X
ftr-333	632	49	organization	organization	NOUN
ftr-333	632	50	.	.	PUNCT
ftr-333	632	51	.	.	PUNCT
ftr-333	633	1	.	.	PUNCT
ftr-333	633	2	;	;	PUNCT
ftr-333	633	3	over	over	ADP
ftr-333	633	4	(	(	PUNCT
ftr-333	633	5	b	b	X
ftr-333	633	6	)	)	PUNCT
ftr-333	633	7	the	the	DET
ftr-333	633	8	fair	fair	ADJ
ftr-333	633	9	market	market	NOUN
ftr-333	633	10	value	value	NOUN
ftr-333	633	11	of	of	ADP
ftr-333	633	12	the	the	DET
ftr-333	633	13	goods	good	NOUN
ftr-333	633	14	or	or	CCONJ
ftr-333	633	15	services	service	NOUN
ftr-333	633	16	the	the	DET
ftr-333	633	17	organization	organization	NOUN
ftr-333	633	18	provides	provide	VERB
ftr-333	633	19	in	in	ADP
ftr-333	633	20	return	return	NOUN
ftr-333	633	21	.	.	PUNCT
ftr-333	633	22	”	"	PUNCT
ftr-333	633	23	)	)	PUNCT
ftr-333	633	24	.	.	PUNCT
ftr-333	634	1	147	147	NUM
ftr-333	634	2	.	.	PUNCT
ftr-333	635	1	t.d	t.d	PROPN
ftr-333	635	2	.	.	PROPN
ftr-333	635	3	8690	8690	NUM
ftr-333	635	4	,	,	PUNCT
ftr-333	635	5	1997	1997	NUM
ftr-333	635	6	-	-	SYM
ftr-333	635	7	1	1	NUM
ftr-333	635	8	c.b	c.b	PROPN
ftr-333	635	9	.	.	PROPN
ftr-333	635	10	68	68	NUM
ftr-333	635	11	;	;	PUNCT
ftr-333	635	12	reg	reg	NOUN
ftr-333	635	13	.	.	PUNCT
ftr-333	636	1	§	§	PROPN
ftr-333	636	2	1.170a-13(f)(6	1.170a-13(f)(6	NUM
ftr-333	636	3	)	)	PUNCT
ftr-333	636	4	.	.	PUNCT
ftr-333	637	1	a	a	DET
ftr-333	637	2	donee	donee	NOUN
ftr-333	637	3	organization	organization	NOUN
ftr-333	637	4	provides	provide	VERB
ftr-333	637	5	goods	good	NOUN
ftr-333	637	6	or	or	CCONJ
ftr-333	637	7	services	service	NOUN
ftr-333	637	8	in	in	ADP
ftr-333	637	9	consideration	consideration	NOUN
ftr-333	637	10	for	for	ADP
ftr-333	637	11	a	a	DET
ftr-333	637	12	taxpayer	taxpayer	NOUN
ftr-333	637	13	’s	’s	PART
ftr-333	637	14	payment	payment	NOUN
ftr-333	637	15	if	if	SCONJ
ftr-333	637	16	,	,	PUNCT
ftr-333	637	17	at	at	ADP
ftr-333	637	18	the	the	DET
ftr-333	637	19	time	time	NOUN
ftr-333	637	20	the	the	DET
ftr-333	637	21	taxpayer	taxpayer	NOUN
ftr-333	637	22	makes	make	VERB
ftr-333	637	23	the	the	DET
ftr-333	637	24	payment	payment	NOUN
ftr-333	637	25	to	to	ADP
ftr-333	637	26	the	the	DET
ftr-333	637	27	donee	donee	NOUN
ftr-333	637	28	organization	organization	NOUN
ftr-333	637	29	,	,	PUNCT
ftr-333	637	30	the	the	DET
ftr-333	637	31	taxpayer	taxpayer	NOUN
ftr-333	637	32	receives	receive	VERB
ftr-333	637	33	or	or	CCONJ
ftr-333	637	34	expects	expect	VERB
ftr-333	637	35	to	to	PART
ftr-333	637	36	receive	receive	VERB
ftr-333	637	37	goods	good	NOUN
ftr-333	637	38	or	or	CCONJ
ftr-333	637	39	services	service	NOUN
ftr-333	637	40	in	in	ADP
ftr-333	637	41	exchange	exchange	NOUN
ftr-333	637	42	for	for	ADP
ftr-333	637	43	that	that	DET
ftr-333	637	44	payment	payment	NOUN
ftr-333	637	45	.	.	PUNCT
ftr-333	638	1	goods	good	NOUN
ftr-333	638	2	or	or	CCONJ
ftr-333	638	3	services	service	NOUN
ftr-333	638	4	a	a	DET
ftr-333	638	5	donee	donee	NOUN
ftr-333	638	6	organization	organization	NOUN
ftr-333	638	7	provides	provide	VERB
ftr-333	638	8	in	in	ADP
ftr-333	638	9	consideration	consideration	NOUN
ftr-333	638	10	for	for	ADP
ftr-333	638	11	a	a	DET
ftr-333	638	12	payment	payment	NOUN
ftr-333	638	13	by	by	ADP
ftr-333	638	14	a	a	DET
ftr-333	638	15	taxpayer	taxpayer	NOUN
ftr-333	638	16	include	include	VERB
ftr-333	638	17	goods	good	NOUN
ftr-333	638	18	or	or	CCONJ
ftr-333	638	19	services	service	NOUN
ftr-333	638	20	provided	provide	VERB
ftr-333	638	21	in	in	ADP
ftr-333	638	22	a	a	DET
ftr-333	638	23	year	year	NOUN
ftr-333	638	24	other	other	ADJ
ftr-333	638	25	than	than	ADP
ftr-333	638	26	the	the	DET
ftr-333	638	27	year	year	NOUN
ftr-333	638	28	in	in	ADP
ftr-333	638	29	which	which	PRON
ftr-333	638	30	the	the	DET
ftr-333	638	31	taxpayer	taxpayer	NOUN
ftr-333	638	32	makes	make	VERB
ftr-333	638	33	the	the	DET
ftr-333	638	34	payment	payment	NOUN
ftr-333	638	35	to	to	ADP
ftr-333	638	36	the	the	DET
ftr-333	638	37	donee	donee	NOUN
ftr-333	638	38	organization	organization	NOUN
ftr-333	638	39	.	.	PUNCT
ftr-333	639	1	i	i	PRON
ftr-333	639	2	d.	d.	PROPN
ftr-333	639	3	482	482	NUM
ftr-333	639	4	florida	florida	PROPN
ftr-333	639	5	tax	tax	PROPN
ftr-333	639	6	review	review	NOUN
ftr-333	640	1	[	[	X
ftr-333	640	2	vol	vol	NOUN
ftr-333	640	3	.	.	PUNCT
ftr-333	640	4	12:6	12:6	NUM
ftr-333	640	5	by	by	ADP
ftr-333	640	6	the	the	DET
ftr-333	640	7	“	"	PUNCT
ftr-333	640	8	expects	expect	VERB
ftr-333	640	9	to	to	PART
ftr-333	640	10	receive	receive	VERB
ftr-333	640	11	”	"	PUNCT
ftr-333	640	12	goods	good	NOUN
ftr-333	640	13	or	or	CCONJ
ftr-333	640	14	services	service	NOUN
ftr-333	640	15	standard	standard	NOUN
ftr-333	640	16	,	,	PUNCT
ftr-333	640	17	providing	provide	VERB
ftr-333	640	18	it	it	PRON
ftr-333	640	19	is	be	AUX
ftr-333	640	20	a	a	DET
ftr-333	640	21	facts	fact	NOUN
ftr-333	640	22	and	and	CCONJ
ftr-333	640	23	circumstance	circumstance	NOUN
ftr-333	640	24	test	test	NOUN
ftr-333	640	25	and	and	CCONJ
ftr-333	640	26	includes	include	VERB
ftr-333	640	27	payments	payment	NOUN
ftr-333	640	28	that	that	PRON
ftr-333	640	29	are	be	AUX
ftr-333	640	30	either	either	ADV
ftr-333	640	31	made	make	VERB
ftr-333	640	32	:	:	PUNCT
ftr-333	640	33	(	(	PUNCT
ftr-333	640	34	1	1	X
ftr-333	640	35	)	)	PUNCT
ftr-333	640	36	“	"	PUNCT
ftr-333	640	37	in	in	ADP
ftr-333	640	38	response	response	NOUN
ftr-333	640	39	to	to	ADP
ftr-333	640	40	an	an	DET
ftr-333	640	41	express	express	ADJ
ftr-333	640	42	promise	promise	NOUN
ftr-333	640	43	of	of	ADP
ftr-333	640	44	a	a	DET
ftr-333	640	45	benefit	benefit	NOUN
ftr-333	640	46	,	,	PUNCT
ftr-333	640	47	”	"	PUNCT
ftr-333	640	48	(	(	PUNCT
ftr-333	640	49	2	2	NUM
ftr-333	640	50	)	)	PUNCT
ftr-333	640	51	“	"	PUNCT
ftr-333	640	52	with	with	ADP
ftr-333	640	53	knowledge	knowledge	NOUN
ftr-333	640	54	that	that	SCONJ
ftr-333	640	55	the	the	DET
ftr-333	640	56	charitable	charitable	ADJ
ftr-333	640	57	donee	donee	NOUN
ftr-333	640	58	has	have	AUX
ftr-333	640	59	conferred	confer	VERB
ftr-333	640	60	a	a	DET
ftr-333	640	61	benefit	benefit	NOUN
ftr-333	640	62	on	on	ADP
ftr-333	640	63	other	other	ADJ
ftr-333	640	64	donors	donor	NOUN
ftr-333	640	65	making	make	VERB
ftr-333	640	66	comparable	comparable	ADJ
ftr-333	640	67	contributions	contribution	NOUN
ftr-333	640	68	,	,	PUNCT
ftr-333	640	69	”	"	PUNCT
ftr-333	640	70	or	or	CCONJ
ftr-333	640	71	(	(	PUNCT
ftr-333	640	72	3	3	X
ftr-333	640	73	)	)	PUNCT
ftr-333	640	74	with	with	ADP
ftr-333	640	75	the	the	DET
ftr-333	640	76	expectation	expectation	NOUN
ftr-333	640	77	,	,	PUNCT
ftr-333	640	78	“	"	PUNCT
ftr-333	640	79	at	at	ADP
ftr-333	640	80	the	the	DET
ftr-333	640	81	time	time	NOUN
ftr-333	640	82	of	of	ADP
ftr-333	640	83	his	his	PRON
ftr-333	640	84	or	or	CCONJ
ftr-333	640	85	her	her	PRON
ftr-333	640	86	payment	payment	NOUN
ftr-333	640	87	to	to	ADP
ftr-333	640	88	charity	charity	NOUN
ftr-333	640	89	,	,	PUNCT
ftr-333	640	90	that	that	SCONJ
ftr-333	640	91	there	there	PRON
ftr-333	640	92	would	would	AUX
ftr-333	640	93	be	be	AUX
ftr-333	640	94	a	a	DET
ftr-333	640	95	quid	quid	ADJ
ftr-333	640	96	pro	pro	X
ftr-333	640	97	quo	quo	NOUN
ftr-333	640	98	,	,	PUNCT
ftr-333	640	99	even	even	ADV
ftr-333	640	100	though	though	SCONJ
ftr-333	640	101	there	there	PRON
ftr-333	640	102	was	be	VERB
ftr-333	640	103	no	no	DET
ftr-333	640	104	explicit	explicit	ADJ
ftr-333	640	105	promise	promise	NOUN
ftr-333	640	106	of	of	ADP
ftr-333	640	107	one	one	NUM
ftr-333	640	108	.	.	PUNCT
ftr-333	640	109	”148	”148	PUNCT
ftr-333	641	1	the	the	DET
ftr-333	641	2	quid	quid	ADJ
ftr-333	641	3	pro	pro	X
ftr-333	641	4	quo	quo	NOUN
ftr-333	641	5	regulation	regulation	NOUN
ftr-333	641	6	,	,	PUNCT
ftr-333	641	7	however	however	ADV
ftr-333	641	8	,	,	PUNCT
ftr-333	641	9	does	do	AUX
ftr-333	641	10	not	not	PART
ftr-333	641	11	provide	provide	VERB
ftr-333	641	12	a	a	DET
ftr-333	641	13	standard	standard	NOUN
ftr-333	641	14	for	for	ADP
ftr-333	641	15	determining	determine	VERB
ftr-333	641	16	whether	whether	SCONJ
ftr-333	641	17	the	the	DET
ftr-333	641	18	donor	donor	NOUN
ftr-333	641	19	intended	intend	VERB
ftr-333	641	20	to	to	PART
ftr-333	641	21	make	make	VERB
ftr-333	641	22	a	a	DET
ftr-333	641	23	payment	payment	NOUN
ftr-333	641	24	in	in	ADP
ftr-333	641	25	excess	excess	NOUN
ftr-333	641	26	of	of	ADP
ftr-333	641	27	the	the	DET
ftr-333	641	28	benefit	benefit	NOUN
ftr-333	641	29	received	receive	VERB
ftr-333	641	30	.	.	PUNCT
ftr-333	642	1	because	because	SCONJ
ftr-333	642	2	the	the	DET
ftr-333	642	3	preamble	preamble	ADJ
ftr-333	642	4	states	state	VERB
ftr-333	642	5	that	that	SCONJ
ftr-333	642	6	the	the	DET
ftr-333	642	7	quid	quid	ADJ
ftr-333	642	8	pro	pro	X
ftr-333	642	9	quo	quo	NOUN
ftr-333	642	10	regulation	regulation	NOUN
ftr-333	642	11	is	be	AUX
ftr-333	642	12	a	a	DET
ftr-333	642	13	codification	codification	NOUN
ftr-333	642	14	of	of	ADP
ftr-333	642	15	the	the	DET
ftr-333	642	16	quid	quid	ADJ
ftr-333	642	17	pro	pro	X
ftr-333	642	18	quo	quo	NOUN
ftr-333	642	19	test	test	NOUN
ftr-333	642	20	,	,	PUNCT
ftr-333	642	21	it	it	PRON
ftr-333	642	22	is	be	AUX
ftr-333	642	23	reasonably	reasonably	ADV
ftr-333	642	24	concluded	conclude	VERB
ftr-333	642	25	the	the	DET
ftr-333	642	26	intent	intent	NOUN
ftr-333	642	27	required	require	VERB
ftr-333	642	28	to	to	PART
ftr-333	642	29	claim	claim	VERB
ftr-333	642	30	a	a	DET
ftr-333	642	31	charitable	charitable	ADJ
ftr-333	642	32	deduction	deduction	NOUN
ftr-333	642	33	for	for	ADP
ftr-333	642	34	the	the	DET
ftr-333	642	35	excess	excess	ADJ
ftr-333	642	36	payment	payment	NOUN
ftr-333	642	37	amount	amount	NOUN
ftr-333	642	38	can	can	AUX
ftr-333	642	39	be	be	AUX
ftr-333	642	40	easily	easily	ADV
ftr-333	642	41	satisfied	satisfied	ADJ
ftr-333	642	42	by	by	ADP
ftr-333	642	43	showing	show	VERB
ftr-333	642	44	the	the	DET
ftr-333	642	45	donor	donor	NOUN
ftr-333	642	46	knew	know	VERB
ftr-333	642	47	he	he	PRON
ftr-333	642	48	paid	pay	VERB
ftr-333	642	49	in	in	ADP
ftr-333	642	50	excess	excess	NOUN
ftr-333	642	51	of	of	ADP
ftr-333	642	52	the	the	DET
ftr-333	642	53	benefit	benefit	NOUN
ftr-333	642	54	received	receive	VERB
ftr-333	642	55	.	.	PUNCT
ftr-333	643	1	in	in	ADP
ftr-333	643	2	recent	recent	ADJ
ftr-333	643	3	informal	informal	ADJ
ftr-333	643	4	guidance	guidance	NOUN
ftr-333	643	5	,	,	PUNCT
ftr-333	643	6	the	the	DET
ftr-333	643	7	service	service	NOUN
ftr-333	643	8	defined	define	VERB
ftr-333	643	9	the	the	DET
ftr-333	643	10	term	term	NOUN
ftr-333	643	11	“	"	PUNCT
ftr-333	643	12	gift	gift	NOUN
ftr-333	643	13	”	"	PUNCT
ftr-333	643	14	for	for	ADP
ftr-333	643	15	purposes	purpose	NOUN
ftr-333	643	16	of	of	ADP
ftr-333	643	17	a	a	DET
ftr-333	643	18	charitable	charitable	ADJ
ftr-333	643	19	deduction	deduction	NOUN
ftr-333	643	20	stating	state	VERB
ftr-333	643	21	it	it	PRON
ftr-333	643	22	is	be	AUX
ftr-333	643	23	“	"	PUNCT
ftr-333	643	24	a	a	DET
ftr-333	643	25	transfer	transfer	NOUN
ftr-333	643	26	of	of	ADP
ftr-333	643	27	money	money	NOUN
ftr-333	643	28	or	or	CCONJ
ftr-333	643	29	property	property	NOUN
ftr-333	643	30	without	without	ADP
ftr-333	643	31	receipt	receipt	NOUN
ftr-333	643	32	of	of	ADP
ftr-333	643	33	adequate	adequate	ADJ
ftr-333	643	34	consideration	consideration	NOUN
ftr-333	643	35	,	,	PUNCT
ftr-333	643	36	made	make	VERB
ftr-333	643	37	with	with	ADP
ftr-333	643	38	charitable	charitable	ADJ
ftr-333	643	39	intent	intent	NOUN
ftr-333	643	40	.	.	PUNCT
ftr-333	644	1	”149	”149	VERB
ftr-333	644	2	the	the	DET
ftr-333	644	3	guidance	guidance	NOUN
ftr-333	644	4	further	far	ADV
ftr-333	644	5	stated	state	VERB
ftr-333	644	6	“	"	PUNCT
ftr-333	644	7	[	[	X
ftr-333	644	8	a	a	DET
ftr-333	644	9	]	]	X
ftr-333	644	10	transfer	transfer	NOUN
ftr-333	644	11	is	be	AUX
ftr-333	644	12	not	not	PART
ftr-333	644	13	made	make	VERB
ftr-333	644	14	with	with	ADP
ftr-333	644	15	charitable	charitable	ADJ
ftr-333	644	16	intent	intent	NOUN
ftr-333	644	17	if	if	SCONJ
ftr-333	644	18	the	the	DET
ftr-333	644	19	transferor	transferor	NOUN
ftr-333	644	20	expects	expect	VERB
ftr-333	644	21	a	a	DET
ftr-333	644	22	direct	direct	ADJ
ftr-333	644	23	or	or	CCONJ
ftr-333	644	24	indirect	indirect	ADJ
ftr-333	644	25	return	return	NOUN
ftr-333	644	26	benefit	benefit	NOUN
ftr-333	644	27	commensurate	commensurate	ADJ
ftr-333	644	28	with	with	ADP
ftr-333	644	29	the	the	DET
ftr-333	644	30	amount	amount	NOUN
ftr-333	644	31	of	of	ADP
ftr-333	644	32	the	the	DET
ftr-333	644	33	transfer	transfer	NOUN
ftr-333	644	34	.	.	PUNCT
ftr-333	645	1	”150	”150	NOUN
ftr-333	645	2	arguably	arguably	ADV
ftr-333	645	3	,	,	PUNCT
ftr-333	645	4	this	this	DET
ftr-333	645	5	guidance	guidance	NOUN
ftr-333	645	6	has	have	AUX
ftr-333	645	7	adopted	adopt	VERB
ftr-333	645	8	the	the	DET
ftr-333	645	9	knowledge	knowledge	NOUN
ftr-333	645	10	standard	standard	NOUN
ftr-333	645	11	.	.	PUNCT
ftr-333	646	1	furthermore	furthermore	ADV
ftr-333	646	2	,	,	PUNCT
ftr-333	646	3	the	the	DET
ftr-333	646	4	quid	quid	ADJ
ftr-333	646	5	pro	pro	X
ftr-333	646	6	quo	quo	NOUN
ftr-333	646	7	regulation	regulation	NOUN
ftr-333	646	8	does	do	AUX
ftr-333	646	9	not	not	PART
ftr-333	646	10	discuss	discuss	VERB
ftr-333	646	11	the	the	DET
ftr-333	646	12	rule	rule	NOUN
ftr-333	646	13	that	that	SCONJ
ftr-333	646	14	a	a	DET
ftr-333	646	15	charitable	charitable	ADJ
ftr-333	646	16	deduction	deduction	NOUN
ftr-333	646	17	shall	shall	AUX
ftr-333	646	18	be	be	AUX
ftr-333	646	19	denied	deny	VERB
ftr-333	646	20	if	if	SCONJ
ftr-333	646	21	a	a	DET
ftr-333	646	22	substantial	substantial	ADJ
ftr-333	646	23	benefit	benefit	NOUN
ftr-333	646	24	is	be	AUX
ftr-333	646	25	received	receive	VERB
ftr-333	646	26	.	.	PUNCT
ftr-333	647	1	thus	thus	ADV
ftr-333	647	2	,	,	PUNCT
ftr-333	647	3	the	the	DET
ftr-333	647	4	only	only	ADJ
ftr-333	647	5	logical	logical	ADJ
ftr-333	647	6	conclusion	conclusion	NOUN
ftr-333	647	7	is	be	AUX
ftr-333	647	8	that	that	SCONJ
ftr-333	647	9	a	a	DET
ftr-333	647	10	substantial	substantial	ADJ
ftr-333	647	11	benefit	benefit	NOUN
ftr-333	647	12	is	be	AUX
ftr-333	647	13	one	one	NUM
ftr-333	647	14	in	in	ADP
ftr-333	647	15	which	which	PRON
ftr-333	647	16	the	the	DET
ftr-333	647	17	quid	quid	NOUN
ftr-333	647	18	is	be	AUX
ftr-333	647	19	less	less	ADJ
ftr-333	647	20	than	than	ADP
ftr-333	647	21	or	or	CCONJ
ftr-333	647	22	equal	equal	ADJ
ftr-333	647	23	to	to	ADP
ftr-333	647	24	the	the	DET
ftr-333	647	25	quo	quo	NOUN
ftr-333	647	26	(	(	PUNCT
ftr-333	647	27	i.e.	i.e.	X
ftr-333	647	28	,	,	PUNCT
ftr-333	647	29	the	the	DET
ftr-333	647	30	payment	payment	NOUN
ftr-333	647	31	to	to	ADP
ftr-333	647	32	the	the	DET
ftr-333	647	33	charitable	charitable	ADJ
ftr-333	647	34	organization	organization	NOUN
ftr-333	647	35	is	be	AUX
ftr-333	647	36	less	less	ADJ
ftr-333	647	37	than	than	ADP
ftr-333	647	38	or	or	CCONJ
ftr-333	647	39	equal	equal	ADJ
ftr-333	647	40	to	to	ADP
ftr-333	647	41	the	the	DET
ftr-333	647	42	value	value	NOUN
ftr-333	647	43	of	of	ADP
ftr-333	647	44	the	the	DET
ftr-333	647	45	benefit	benefit	NOUN
ftr-333	647	46	received).151	received).151	NOUN
ftr-333	647	47	the	the	DET
ftr-333	647	48	148	148	NUM
ftr-333	647	49	.	.	PUNCT
ftr-333	648	1	t.d	t.d	X
ftr-333	648	2	.	.	PROPN
ftr-333	648	3	8690	8690	NUM
ftr-333	648	4	,	,	PUNCT
ftr-333	648	5	1997	1997	NUM
ftr-333	648	6	-	-	SYM
ftr-333	648	7	1	1	NUM
ftr-333	648	8	c.b	c.b	PROPN
ftr-333	648	9	.	.	PROPN
ftr-333	648	10	68	68	NUM
ftr-333	648	11	.	.	PUNCT
ftr-333	649	1	for	for	ADP
ftr-333	649	2	example	example	NOUN
ftr-333	649	3	,	,	PUNCT
ftr-333	649	4	if	if	SCONJ
ftr-333	649	5	a	a	DET
ftr-333	649	6	charity	charity	NOUN
ftr-333	649	7	has	have	VERB
ftr-333	649	8	a	a	DET
ftr-333	649	9	history	history	NOUN
ftr-333	649	10	of	of	ADP
ftr-333	649	11	sponsoring	sponsor	VERB
ftr-333	649	12	a	a	DET
ftr-333	649	13	dinnerdance	dinnerdance	NOUN
ftr-333	649	14	for	for	ADP
ftr-333	649	15	donors	donor	NOUN
ftr-333	649	16	making	make	VERB
ftr-333	649	17	substantial	substantial	ADJ
ftr-333	649	18	contributions	contribution	NOUN
ftr-333	649	19	,	,	PUNCT
ftr-333	649	20	a	a	DET
ftr-333	649	21	donor	donor	NOUN
ftr-333	649	22	making	make	VERB
ftr-333	649	23	a	a	DET
ftr-333	649	24	substantial	substantial	ADJ
ftr-333	649	25	contribution	contribution	NOUN
ftr-333	649	26	may	may	AUX
ftr-333	649	27	have	have	VERB
ftr-333	649	28	an	an	DET
ftr-333	649	29	expectation	expectation	NOUN
ftr-333	649	30	of	of	ADP
ftr-333	649	31	receiving	receive	VERB
ftr-333	649	32	an	an	DET
ftr-333	649	33	invitation	invitation	NOUN
ftr-333	649	34	to	to	ADP
ftr-333	649	35	such	such	DET
ftr-333	649	36	an	an	DET
ftr-333	649	37	event	event	NOUN
ftr-333	649	38	.	.	PUNCT
ftr-333	650	1	the	the	DET
ftr-333	650	2	expectation	expectation	NOUN
ftr-333	650	3	of	of	ADP
ftr-333	650	4	a	a	DET
ftr-333	650	5	quid	quid	ADJ
ftr-333	650	6	pro	pro	X
ftr-333	650	7	quo	quo	NOUN
ftr-333	650	8	may	may	AUX
ftr-333	650	9	exist	exist	VERB
ftr-333	650	10	even	even	ADV
ftr-333	650	11	though	though	SCONJ
ftr-333	650	12	the	the	DET
ftr-333	650	13	donor	donor	NOUN
ftr-333	650	14	is	be	AUX
ftr-333	650	15	not	not	PART
ftr-333	650	16	aware	aware	ADJ
ftr-333	650	17	of	of	ADP
ftr-333	650	18	the	the	DET
ftr-333	650	19	exact	exact	ADJ
ftr-333	650	20	nature	nature	NOUN
ftr-333	650	21	of	of	ADP
ftr-333	650	22	the	the	DET
ftr-333	650	23	quid	quid	ADJ
ftr-333	650	24	pro	pro	X
ftr-333	650	25	quo	quo	NOUN
ftr-333	650	26	(	(	PUNCT
ftr-333	650	27	e.g.	e.g.	ADV
ftr-333	650	28	,	,	PUNCT
ftr-333	650	29	a	a	DET
ftr-333	650	30	donation	donation	NOUN
ftr-333	650	31	to	to	ADP
ftr-333	650	32	a	a	DET
ftr-333	650	33	charity	charity	NOUN
ftr-333	650	34	that	that	PRON
ftr-333	650	35	sponsors	sponsor	VERB
ftr-333	650	36	a	a	DET
ftr-333	650	37	donor	donor	NOUN
ftr-333	650	38	appreciation	appreciation	NOUN
ftr-333	650	39	event	event	NOUN
ftr-333	650	40	of	of	ADP
ftr-333	650	41	a	a	DET
ftr-333	650	42	different	different	ADJ
ftr-333	650	43	type	type	NOUN
ftr-333	650	44	every	every	DET
ftr-333	650	45	year	year	NOUN
ftr-333	650	46	)	)	PUNCT
ftr-333	650	47	.	.	PUNCT
ftr-333	651	1	i	i	PRON
ftr-333	651	2	d.	d.	PROPN
ftr-333	651	3	149	149	NUM
ftr-333	651	4	.	.	PUNCT
ftr-333	652	1	i.r.s	i.r.s	PROPN
ftr-333	652	2	.	.	PUNCT
ftr-333	653	1	chief	chief	ADJ
ftr-333	653	2	couns	coun	NOUN
ftr-333	653	3	.	.	PUNCT
ftr-333	654	1	adv	adv	PROPN
ftr-333	654	2	.	.	PUNCT
ftr-333	655	1	2004	2004	NUM
ftr-333	655	2	-	-	SYM
ftr-333	655	3	35	35	NUM
ftr-333	655	4	-	-	PUNCT
ftr-333	655	5	001	001	NUM
ftr-333	655	6	(	(	PUNCT
ftr-333	655	7	aug	aug	PROPN
ftr-333	655	8	.	.	PROPN
ftr-333	655	9	27	27	NUM
ftr-333	655	10	,	,	PUNCT
ftr-333	655	11	2004	2004	NUM
ftr-333	655	12	)	)	PUNCT
ftr-333	655	13	.	.	PUNCT
ftr-333	656	1	150	150	NUM
ftr-333	656	2	.	.	PUNCT
ftr-333	657	1	i	i	PRON
ftr-333	657	2	d.	d.	PROPN
ftr-333	657	3	151	151	NUM
ftr-333	657	4	.	.	PUNCT
ftr-333	658	1	but	but	CCONJ
ftr-333	658	2	see	see	VERB
ftr-333	658	3	kahn	kahn	PROPN
ftr-333	658	4	&	&	CCONJ
ftr-333	658	5	kahn	kahn	PROPN
ftr-333	658	6	,	,	PUNCT
ftr-333	658	7	“	"	PUNCT
ftr-333	658	8	gifts	gift	NOUN
ftr-333	658	9	,	,	PUNCT
ftr-333	658	10	gafts	gaft	NOUN
ftr-333	658	11	,	,	PUNCT
ftr-333	658	12	and	and	CCONJ
ftr-333	658	13	gefts	geft	NOUN
ftr-333	658	14	,	,	PUNCT
ftr-333	658	15	”	"	PUNCT
ftr-333	658	16	supra	supra	NOUN
ftr-333	658	17	note	note	NOUN
ftr-333	658	18	78	78	NUM
ftr-333	658	19	,	,	PUNCT
ftr-333	658	20	at	at	ADP
ftr-333	658	21	515	515	NUM
ftr-333	658	22	.	.	PUNCT
ftr-333	659	1	what	what	PRON
ftr-333	659	2	,	,	PUNCT
ftr-333	659	3	then	then	ADV
ftr-333	659	4	,	,	PUNCT
ftr-333	659	5	is	be	AUX
ftr-333	659	6	the	the	DET
ftr-333	659	7	standard	standard	NOUN
ftr-333	659	8	for	for	ADP
ftr-333	659	9	determining	determine	VERB
ftr-333	659	10	whether	whether	SCONJ
ftr-333	659	11	a	a	DET
ftr-333	659	12	transfer	transfer	NOUN
ftr-333	659	13	to	to	ADP
ftr-333	659	14	a	a	DET
ftr-333	659	15	charity	charity	NOUN
ftr-333	659	16	is	be	AUX
ftr-333	659	17	a	a	DET
ftr-333	659	18	gift	gift	NOUN
ftr-333	659	19	?	?	PUNCT
ftr-333	660	1	the	the	DET
ftr-333	660	2	standard	standard	NOUN
ftr-333	660	3	rests	rest	VERB
ftr-333	660	4	on	on	ADP
ftr-333	660	5	whether	whether	SCONJ
ftr-333	660	6	the	the	DET
ftr-333	660	7	transferor	transferor	NOUN
ftr-333	660	8	received	receive	VERB
ftr-333	660	9	a	a	DET
ftr-333	660	10	substantial	substantial	ADJ
ftr-333	660	11	benefit	benefit	NOUN
ftr-333	660	12	in	in	ADP
ftr-333	660	13	return	return	NOUN
ftr-333	660	14	for	for	ADP
ftr-333	660	15	,	,	PUNCT
ftr-333	660	16	or	or	CCONJ
ftr-333	660	17	as	as	ADP
ftr-333	660	18	a	a	DET
ftr-333	660	19	consequence	consequence	NOUN
ftr-333	660	20	of	of	ADP
ftr-333	660	21	,	,	PUNCT
ftr-333	660	22	making	make	VERB
ftr-333	660	23	the	the	DET
ftr-333	660	24	transfer	transfer	NOUN
ftr-333	660	25	.	.	PUNCT
ftr-333	661	1	a	a	DET
ftr-333	661	2	benefit	benefit	NOUN
ftr-333	661	3	that	that	PRON
ftr-333	661	4	accrues	accrue	VERB
ftr-333	661	5	to	to	ADP
ftr-333	661	6	the	the	DET
ftr-333	661	7	general	general	ADJ
ftr-333	661	8	public	public	NOUN
ftr-333	661	9	is	be	AUX
ftr-333	661	10	not	not	PART
ftr-333	661	11	“	"	PUNCT
ftr-333	661	12	substantial	substantial	ADJ
ftr-333	661	13	”	"	PUNCT
ftr-333	661	14	for	for	ADP
ftr-333	661	15	this	this	DET
ftr-333	661	16	purpose	purpose	NOUN
ftr-333	661	17	.	.	PUNCT
ftr-333	662	1	a	a	DET
ftr-333	662	2	substantial	substantial	ADJ
ftr-333	662	3	benefit	benefit	NOUN
ftr-333	662	4	will	will	AUX
ftr-333	662	5	not	not	PART
ftr-333	662	6	deny	deny	VERB
ftr-333	662	7	the	the	DET
ftr-333	662	8	transferor	transferor	NOUN
ftr-333	662	9	a	a	DET
ftr-333	662	10	deduction	deduction	NOUN
ftr-333	662	11	to	to	ADP
ftr-333	662	12	the	the	DET
ftr-333	662	13	extent	extent	NOUN
ftr-333	662	14	that	that	SCONJ
ftr-333	662	15	the	the	DET
ftr-333	662	16	amount	amount	NOUN
ftr-333	662	17	transferred	transfer	VERB
ftr-333	662	18	to	to	ADP
ftr-333	662	19	the	the	DET
ftr-333	662	20	charity	charity	NOUN
ftr-333	662	21	exceeds	exceed	VERB
ftr-333	662	22	the	the	DET
ftr-333	662	23	value	value	NOUN
ftr-333	662	24	of	of	ADP
ftr-333	662	25	the	the	DET
ftr-333	662	26	benefit	benefit	NOUN
ftr-333	662	27	obtained	obtain	VERB
ftr-333	662	28	,	,	PUNCT
ftr-333	662	29	2012	2012	NUM
ftr-333	662	30	]	]	PUNCT
ftr-333	662	31	relighting	relighte	VERB
ftr-333	662	32	the	the	DET
ftr-333	662	33	charitable	charitable	ADJ
ftr-333	662	34	deductions	deduction	NOUN
ftr-333	662	35	483	483	NUM
ftr-333	662	36	quid	quid	ADJ
ftr-333	662	37	pro	pro	X
ftr-333	662	38	quo	quo	NOUN
ftr-333	662	39	regulation	regulation	NOUN
ftr-333	662	40	,	,	PUNCT
ftr-333	662	41	however	however	ADV
ftr-333	662	42	,	,	PUNCT
ftr-333	662	43	provides	provide	VERB
ftr-333	662	44	certain	certain	ADJ
ftr-333	662	45	goods	good	NOUN
ftr-333	662	46	or	or	CCONJ
ftr-333	662	47	services	service	NOUN
ftr-333	662	48	,	,	PUNCT
ftr-333	662	49	of	of	ADP
ftr-333	662	50	an	an	DET
ftr-333	662	51	insubstantial	insubstantial	ADJ
ftr-333	662	52	value	value	NOUN
ftr-333	662	53	,	,	PUNCT
ftr-333	662	54	received	receive	VERB
ftr-333	662	55	by	by	ADP
ftr-333	662	56	the	the	DET
ftr-333	662	57	taxpayer	taxpayer	NOUN
ftr-333	662	58	are	be	AUX
ftr-333	662	59	not	not	PART
ftr-333	662	60	to	to	PART
ftr-333	662	61	be	be	AUX
ftr-333	662	62	considered	consider	VERB
ftr-333	662	63	in	in	ADP
ftr-333	662	64	applying	apply	VERB
ftr-333	662	65	the	the	DET
ftr-333	662	66	quid	quid	ADJ
ftr-333	662	67	pro	pro	X
ftr-333	662	68	quo	quo	NOUN
ftr-333	662	69	test.152	test.152	VERB
ftr-333	662	70	various	various	ADJ
ftr-333	662	71	other	other	ADJ
ftr-333	662	72	exceptions	exception	NOUN
ftr-333	662	73	to	to	ADP
ftr-333	662	74	the	the	DET
ftr-333	662	75	quid	quid	ADJ
ftr-333	662	76	pro	pro	X
ftr-333	662	77	quo	quo	NOUN
ftr-333	662	78	test	test	NOUN
ftr-333	662	79	also	also	ADV
ftr-333	662	80	exist	exist	VERB
ftr-333	662	81	,	,	PUNCT
ftr-333	662	82	which	which	PRON
ftr-333	662	83	are	be	AUX
ftr-333	662	84	discussed	discuss	VERB
ftr-333	662	85	herein	herein	NOUN
ftr-333	662	86	.	.	PUNCT
ftr-333	663	1	b.	b.	NOUN
ftr-333	663	2	exceptions	exception	NOUN
ftr-333	663	3	to	to	ADP
ftr-333	663	4	the	the	DET
ftr-333	663	5	quid	quid	ADJ
ftr-333	663	6	pro	pro	X
ftr-333	663	7	quo	quo	NOUN
ftr-333	663	8	test	test	NOUN
ftr-333	663	9	when	when	SCONJ
ftr-333	663	10	applying	apply	VERB
ftr-333	663	11	the	the	DET
ftr-333	663	12	quid	quid	ADJ
ftr-333	663	13	pro	pro	X
ftr-333	663	14	quo	quo	NOUN
ftr-333	663	15	test	test	NOUN
ftr-333	663	16	,	,	PUNCT
ftr-333	663	17	various	various	ADJ
ftr-333	663	18	congressional	congressional	ADJ
ftr-333	663	19	and	and	CCONJ
ftr-333	663	20	administrative	administrative	ADJ
ftr-333	663	21	exceptions	exception	NOUN
ftr-333	663	22	do	do	AUX
ftr-333	663	23	not	not	PART
ftr-333	663	24	require	require	VERB
ftr-333	663	25	taxpayers	taxpayer	NOUN
ftr-333	663	26	to	to	PART
ftr-333	663	27	reduce	reduce	VERB
ftr-333	663	28	their	their	PRON
ftr-333	663	29	donation	donation	NOUN
ftr-333	663	30	by	by	ADP
ftr-333	663	31	a	a	DET
ftr-333	663	32	benefit	benefit	NOUN
ftr-333	663	33	received	receive	VERB
ftr-333	663	34	,	,	PUNCT
ftr-333	663	35	but	but	CCONJ
ftr-333	663	36	,	,	PUNCT
ftr-333	663	37	instead	instead	ADV
ftr-333	663	38	,	,	PUNCT
ftr-333	663	39	allow	allow	VERB
ftr-333	663	40	taxpayers	taxpayer	NOUN
ftr-333	663	41	to	to	PART
ftr-333	663	42	deduct	deduct	VERB
ftr-333	663	43	the	the	DET
ftr-333	663	44	full	full	ADJ
ftr-333	663	45	amount	amount	NOUN
ftr-333	663	46	of	of	ADP
ftr-333	663	47	the	the	DET
ftr-333	663	48	payment	payment	NOUN
ftr-333	663	49	to	to	ADP
ftr-333	663	50	a	a	DET
ftr-333	663	51	charitable	charitable	ADJ
ftr-333	663	52	organization	organization	NOUN
ftr-333	663	53	.	.	PUNCT
ftr-333	664	1	for	for	ADP
ftr-333	664	2	example	example	NOUN
ftr-333	664	3	,	,	PUNCT
ftr-333	664	4	the	the	DET
ftr-333	664	5	service	service	NOUN
ftr-333	664	6	has	have	AUX
ftr-333	664	7	provided	provide	VERB
ftr-333	664	8	that	that	SCONJ
ftr-333	664	9	certain	certain	ADJ
ftr-333	664	10	items	item	NOUN
ftr-333	664	11	of	of	ADP
ftr-333	664	12	insubstantial	insubstantial	ADJ
ftr-333	664	13	value	value	NOUN
ftr-333	664	14	and	and	CCONJ
ftr-333	664	15	annual	annual	ADJ
ftr-333	664	16	membership	membership	NOUN
ftr-333	664	17	benefits	benefit	NOUN
ftr-333	664	18	are	be	AUX
ftr-333	664	19	not	not	PART
ftr-333	664	20	considered	consider	VERB
ftr-333	664	21	when	when	SCONJ
ftr-333	664	22	applying	apply	VERB
ftr-333	664	23	the	the	DET
ftr-333	664	24	quid	quid	ADJ
ftr-333	664	25	pro	pro	X
ftr-333	664	26	quo	quo	NOUN
ftr-333	664	27	test.153	test.153	VERB
ftr-333	664	28	thus	thus	ADV
ftr-333	664	29	,	,	PUNCT
ftr-333	664	30	a	a	DET
ftr-333	664	31	token	token	ADJ
ftr-333	664	32	item	item	NOUN
ftr-333	664	33	bearing	bear	VERB
ftr-333	664	34	the	the	DET
ftr-333	664	35	charity	charity	NOUN
ftr-333	664	36	’s	’s	PART
ftr-333	664	37	name	name	NOUN
ftr-333	664	38	or	or	CCONJ
ftr-333	664	39	logo	logo	NOUN
ftr-333	664	40	,	,	PUNCT
ftr-333	664	41	such	such	ADJ
ftr-333	664	42	as	as	ADP
ftr-333	664	43	a	a	DET
ftr-333	664	44	key	key	ADJ
ftr-333	664	45	chain	chain	NOUN
ftr-333	664	46	or	or	CCONJ
ftr-333	664	47	teeshirt	teeshirt	NOUN
ftr-333	664	48	,	,	PUNCT
ftr-333	664	49	given	give	VERB
ftr-333	664	50	to	to	ADP
ftr-333	664	51	a	a	DET
ftr-333	664	52	taxpayer	taxpayer	NOUN
ftr-333	664	53	in	in	ADP
ftr-333	664	54	the	the	DET
ftr-333	664	55	context	context	NOUN
ftr-333	664	56	of	of	ADP
ftr-333	664	57	a	a	DET
ftr-333	664	58	fundraising	fundraising	NOUN
ftr-333	664	59	campaign	campaign	NOUN
ftr-333	664	60	is	be	AUX
ftr-333	664	61	not	not	PART
ftr-333	664	62	considered	consider	VERB
ftr-333	664	63	when	when	SCONJ
ftr-333	664	64	applying	apply	VERB
ftr-333	664	65	the	the	DET
ftr-333	664	66	quid	quid	ADJ
ftr-333	664	67	pro	pro	X
ftr-333	664	68	quo	quo	NOUN
ftr-333	664	69	test	test	NOUN
ftr-333	664	70	,	,	PUNCT
ftr-333	664	71	so	so	ADV
ftr-333	664	72	long	long	ADV
ftr-333	664	73	as	as	SCONJ
ftr-333	664	74	payment	payment	NOUN
ftr-333	664	75	to	to	ADP
ftr-333	664	76	the	the	DET
ftr-333	664	77	charitable	charitable	ADJ
ftr-333	664	78	organization	organization	NOUN
ftr-333	664	79	is	be	AUX
ftr-333	664	80	of	of	ADP
ftr-333	664	81	,	,	PUNCT
ftr-333	664	82	or	or	CCONJ
ftr-333	664	83	exceeds	exceed	NOUN
ftr-333	664	84	,	,	PUNCT
ftr-333	664	85	a	a	DET
ftr-333	664	86	certain	certain	ADJ
ftr-333	664	87	amount	amount	NOUN
ftr-333	664	88	(	(	PUNCT
ftr-333	664	89	$	$	SYM
ftr-333	664	90	48.50	48.50	NUM
ftr-333	664	91	in	in	ADP
ftr-333	664	92	2011)154	2011)154	NOUN
ftr-333	664	93	and	and	CCONJ
ftr-333	664	94	the	the	DET
ftr-333	664	95	cost	cost	NOUN
ftr-333	664	96	of	of	ADP
ftr-333	664	97	the	the	DET
ftr-333	664	98	item	item	NOUN
ftr-333	664	99	does	do	AUX
ftr-333	664	100	not	not	PART
ftr-333	664	101	exceed	exceed	VERB
ftr-333	664	102	the	the	DET
ftr-333	664	103	yearly	yearly	ADJ
ftr-333	664	104	low	low	ADJ
ftr-333	664	105	-	-	PUNCT
ftr-333	664	106	cost	cost	NOUN
ftr-333	664	107	item	item	NOUN
ftr-333	664	108	amount	amount	NOUN
ftr-333	664	109	(	(	PUNCT
ftr-333	664	110	$	$	SYM
ftr-333	664	111	9.70	9.70	NUM
ftr-333	664	112	in	in	ADP
ftr-333	664	113	2011).155	2011).155	NOUN
ftr-333	664	114	additionally	additionally	ADV
ftr-333	664	115	,	,	PUNCT
ftr-333	664	116	the	the	DET
ftr-333	664	117	quid	quid	ADJ
ftr-333	664	118	pro	pro	X
ftr-333	664	119	quo	quo	NOUN
ftr-333	664	120	test	test	NOUN
ftr-333	664	121	does	do	AUX
ftr-333	664	122	not	not	PART
ftr-333	664	123	consider	consider	VERB
ftr-333	664	124	any	any	DET
ftr-333	664	125	annual	annual	ADJ
ftr-333	664	126	membership	membership	NOUN
ftr-333	664	127	benefits	benefit	NOUN
ftr-333	664	128	offered	offer	VERB
ftr-333	664	129	to	to	ADP
ftr-333	664	130	a	a	DET
ftr-333	664	131	taxpayer	taxpayer	NOUN
ftr-333	664	132	in	in	ADP
ftr-333	664	133	exchange	exchange	NOUN
ftr-333	664	134	for	for	ADP
ftr-333	664	135	a	a	DET
ftr-333	664	136	yearly	yearly	ADJ
ftr-333	664	137	$	$	SYM
ftr-333	664	138	75	75	NUM
ftr-333	664	139	payment	payment	NOUN
ftr-333	664	140	or	or	CCONJ
ftr-333	664	141	less	less	ADJ
ftr-333	664	142	consisting	consist	VERB
ftr-333	664	143	of	of	ADP
ftr-333	664	144	either	either	CCONJ
ftr-333	664	145	(	(	PUNCT
ftr-333	664	146	1	1	X
ftr-333	664	147	)	)	PUNCT
ftr-333	664	148	any	any	DET
ftr-333	664	149	rights	right	NOUN
ftr-333	664	150	or	or	CCONJ
ftr-333	664	151	privileges	privilege	VERB
ftr-333	664	152	the	the	DET
ftr-333	664	153	donor	donor	NOUN
ftr-333	664	154	can	can	AUX
ftr-333	664	155	exercise	exercise	VERB
ftr-333	664	156	frequently	frequently	ADV
ftr-333	664	157	during	during	ADP
ftr-333	664	158	the	the	DET
ftr-333	664	159	membership	membership	NOUN
ftr-333	664	160	period	period	NOUN
ftr-333	664	161	,	,	PUNCT
ftr-333	664	162	such	such	ADJ
ftr-333	664	163	as	as	ADP
ftr-333	664	164	free	free	ADJ
ftr-333	664	165	or	or	CCONJ
ftr-333	664	166	discounted	discount	VERB
ftr-333	664	167	admission	admission	NOUN
ftr-333	664	168	to	to	ADP
ftr-333	664	169	the	the	DET
ftr-333	664	170	organization	organization	NOUN
ftr-333	664	171	’s	’s	PART
ftr-333	664	172	facility	facility	NOUN
ftr-333	664	173	,	,	PUNCT
ftr-333	664	174	and/or	and/or	CCONJ
ftr-333	664	175	(	(	PUNCT
ftr-333	664	176	2	2	NUM
ftr-333	664	177	)	)	PUNCT
ftr-333	664	178	admission	admission	NOUN
ftr-333	664	179	to	to	ADP
ftr-333	664	180	member	member	NOUN
ftr-333	664	181	-	-	PUNCT
ftr-333	664	182	only	only	ADJ
ftr-333	664	183	events	event	NOUN
ftr-333	664	184	during	during	ADP
ftr-333	664	185	the	the	DET
ftr-333	664	186	membership	membership	NOUN
ftr-333	664	187	period	period	NOUN
ftr-333	664	188	,	,	PUNCT
ftr-333	664	189	as	as	ADV
ftr-333	664	190	long	long	ADV
ftr-333	664	191	as	as	SCONJ
ftr-333	664	192	provided	provide	VERB
ftr-333	664	193	that	that	SCONJ
ftr-333	664	194	the	the	DET
ftr-333	664	195	donation	donation	NOUN
ftr-333	664	196	of	of	ADP
ftr-333	664	197	the	the	DET
ftr-333	664	198	excess	excess	ADJ
ftr-333	664	199	value	value	NOUN
ftr-333	664	200	was	be	AUX
ftr-333	664	201	intentional	intentional	ADJ
ftr-333	664	202	(	(	PUNCT
ftr-333	664	203	i.e.	i.e.	X
ftr-333	664	204	,	,	PUNCT
ftr-333	664	205	a	a	DET
ftr-333	664	206	dual	dual	ADJ
ftr-333	664	207	payment	payment	NOUN
ftr-333	664	208	)	)	PUNCT
ftr-333	664	209	.	.	PUNCT
ftr-333	665	1	i	i	PRON
ftr-333	665	2	d.	d.	PROPN
ftr-333	665	3	152	152	NUM
ftr-333	665	4	.	.	PUNCT
ftr-333	666	1	reg	reg	PROPN
ftr-333	666	2	.	.	PUNCT
ftr-333	667	1	§	§	PROPN
ftr-333	667	2	1.170a-1(h)(3	1.170a-1(h)(3	NUM
ftr-333	667	3	)	)	PUNCT
ftr-333	667	4	.	.	PUNCT
ftr-333	668	1	153	153	NUM
ftr-333	668	2	.	.	PUNCT
ftr-333	669	1	reg	reg	PROPN
ftr-333	669	2	.	.	PUNCT
ftr-333	670	1	§	§	PROPN
ftr-333	670	2	1.170a-1(h)(3	1.170a-1(h)(3	NUM
ftr-333	670	3	)	)	PUNCT
ftr-333	670	4	(	(	PUNCT
ftr-333	670	5	providing	provide	VERB
ftr-333	670	6	that	that	PRON
ftr-333	670	7	for	for	ADP
ftr-333	670	8	purposes	purpose	NOUN
ftr-333	670	9	of	of	ADP
ftr-333	670	10	the	the	DET
ftr-333	670	11	quid	quid	ADJ
ftr-333	670	12	pro	pro	X
ftr-333	670	13	quo	quo	NOUN
ftr-333	670	14	test	test	NOUN
ftr-333	670	15	“	"	PUNCT
ftr-333	670	16	goods	good	NOUN
ftr-333	670	17	or	or	CCONJ
ftr-333	670	18	services	service	NOUN
ftr-333	670	19	described	describe	VERB
ftr-333	670	20	in	in	ADP
ftr-333	670	21	§	§	PROPN
ftr-333	670	22	1.170a-13(f)(8)(i	1.170a-13(f)(8)(i	NUM
ftr-333	670	23	)	)	PUNCT
ftr-333	670	24	or	or	CCONJ
ftr-333	670	25	§	§	PROPN
ftr-333	670	26	1.170a-13(f)(9)(i	1.170a-13(f)(9)(i	NUM
ftr-333	670	27	)	)	PUNCT
ftr-333	670	28	are	be	AUX
ftr-333	670	29	disregarded	disregarded	ADJ
ftr-333	670	30	”	"	PUNCT
ftr-333	670	31	)	)	PUNCT
ftr-333	670	32	;	;	PUNCT
ftr-333	671	1	reg	reg	NOUN
ftr-333	671	2	.	.	PUNCT
ftr-333	672	1	§	§	PROPN
ftr-333	672	2	1.170a-13(f)(8)(i)(a	1.170a-13(f)(8)(i)(a	NUM
ftr-333	672	3	)	)	PUNCT
ftr-333	672	4	(	(	PUNCT
ftr-333	672	5	refers	refer	VERB
ftr-333	672	6	to	to	ADP
ftr-333	672	7	“	"	PUNCT
ftr-333	672	8	[	[	PUNCT
ftr-333	672	9	g]oods	g]ood	NOUN
ftr-333	672	10	or	or	CCONJ
ftr-333	672	11	services	service	NOUN
ftr-333	672	12	that	that	PRON
ftr-333	672	13	have	have	VERB
ftr-333	672	14	insubstantial	insubstantial	ADJ
ftr-333	672	15	value	value	NOUN
ftr-333	672	16	under	under	ADP
ftr-333	672	17	the	the	DET
ftr-333	672	18	guidelines	guideline	NOUN
ftr-333	672	19	provided	provide	VERB
ftr-333	672	20	in	in	ADP
ftr-333	672	21	revenue	revenue	NOUN
ftr-333	672	22	procedures	procedure	NOUN
ftr-333	672	23	90	90	NUM
ftr-333	672	24	-	-	SYM
ftr-333	672	25	12	12	NUM
ftr-333	672	26	,	,	PUNCT
ftr-333	672	27	1990	1990	NUM
ftr-333	672	28	-	-	SYM
ftr-333	672	29	1	1	NUM
ftr-333	672	30	c.b	c.b	PROPN
ftr-333	672	31	.	.	PROPN
ftr-333	672	32	471	471	NUM
ftr-333	672	33	,	,	PUNCT
ftr-333	672	34	92	92	NUM
ftr-333	672	35	-	-	SYM
ftr-333	672	36	49	49	NUM
ftr-333	672	37	,	,	PUNCT
ftr-333	672	38	1992	1992	NUM
ftr-333	672	39	-	-	SYM
ftr-333	672	40	1	1	NUM
ftr-333	672	41	c.b	c.b	PROPN
ftr-333	672	42	.	.	PROPN
ftr-333	672	43	987	987	NUM
ftr-333	672	44	,	,	PUNCT
ftr-333	672	45	and	and	CCONJ
ftr-333	672	46	any	any	DET
ftr-333	672	47	successor	successor	NOUN
ftr-333	672	48	documents	document	NOUN
ftr-333	672	49	”	"	PUNCT
ftr-333	672	50	and	and	CCONJ
ftr-333	672	51	certain	certain	ADJ
ftr-333	672	52	“	"	PUNCT
ftr-333	672	53	[	[	X
ftr-333	672	54	a]nnual	a]nnual	ADJ
ftr-333	672	55	membership	membership	NOUN
ftr-333	672	56	benefits	benefit	NOUN
ftr-333	672	57	offered	offer	VERB
ftr-333	672	58	to	to	ADP
ftr-333	672	59	a	a	DET
ftr-333	672	60	taxpayer	taxpayer	NOUN
ftr-333	672	61	in	in	ADP
ftr-333	672	62	exchange	exchange	NOUN
ftr-333	672	63	for	for	ADP
ftr-333	672	64	a	a	DET
ftr-333	672	65	payment	payment	NOUN
ftr-333	672	66	of	of	ADP
ftr-333	672	67	$	$	SYM
ftr-333	672	68	75	75	NUM
ftr-333	672	69	or	or	CCONJ
ftr-333	672	70	less	less	ADJ
ftr-333	672	71	per	per	ADP
ftr-333	672	72	year	year	NOUN
ftr-333	672	73	”	"	PUNCT
ftr-333	672	74	)	)	PUNCT
ftr-333	672	75	;	;	PUNCT
ftr-333	672	76	reg	reg	NOUN
ftr-333	672	77	.	.	PUNCT
ftr-333	673	1	§	§	PROPN
ftr-333	673	2	1.170a-13(f)(9	1.170a-13(f)(9	NUM
ftr-333	673	3	)	)	PUNCT
ftr-333	674	1	(	(	PUNCT
ftr-333	674	2	providing	provide	VERB
ftr-333	674	3	an	an	DET
ftr-333	674	4	additional	additional	ADJ
ftr-333	674	5	exception	exception	NOUN
ftr-333	674	6	for	for	ADP
ftr-333	674	7	certain	certain	ADJ
ftr-333	674	8	goods	good	NOUN
ftr-333	674	9	or	or	CCONJ
ftr-333	674	10	services	service	NOUN
ftr-333	674	11	provided	provide	VERB
ftr-333	674	12	by	by	ADP
ftr-333	674	13	a	a	DET
ftr-333	674	14	charitable	charitable	ADJ
ftr-333	674	15	organization	organization	NOUN
ftr-333	674	16	to	to	ADP
ftr-333	674	17	the	the	DET
ftr-333	674	18	employees	employee	NOUN
ftr-333	674	19	of	of	ADP
ftr-333	674	20	a	a	DET
ftr-333	674	21	corporation	corporation	NOUN
ftr-333	674	22	or	or	CCONJ
ftr-333	674	23	the	the	DET
ftr-333	674	24	partners	partner	NOUN
ftr-333	674	25	of	of	ADP
ftr-333	674	26	a	a	DET
ftr-333	674	27	partnership	partnership	NOUN
ftr-333	674	28	in	in	ADP
ftr-333	674	29	return	return	NOUN
ftr-333	674	30	for	for	ADP
ftr-333	674	31	a	a	DET
ftr-333	674	32	donation	donation	NOUN
ftr-333	674	33	from	from	ADP
ftr-333	674	34	the	the	DET
ftr-333	674	35	corporation	corporation	NOUN
ftr-333	674	36	or	or	CCONJ
ftr-333	674	37	partnership	partnership	NOUN
ftr-333	674	38	to	to	ADP
ftr-333	674	39	the	the	DET
ftr-333	674	40	charitable	charitable	ADJ
ftr-333	674	41	organization	organization	NOUN
ftr-333	674	42	)	)	PUNCT
ftr-333	674	43	.	.	PUNCT
ftr-333	675	1	154	154	NUM
ftr-333	675	2	.	.	PUNCT
ftr-333	676	1	the	the	DET
ftr-333	676	2	monetary	monetary	ADJ
ftr-333	676	3	values	value	NOUN
ftr-333	676	4	are	be	AUX
ftr-333	676	5	indexed	index	VERB
ftr-333	676	6	for	for	ADP
ftr-333	676	7	inflation	inflation	NOUN
ftr-333	676	8	.	.	PUNCT
ftr-333	677	1	see	see	VERB
ftr-333	677	2	rev	rev	PROPN
ftr-333	677	3	.	.	PROPN
ftr-333	677	4	proc	proc	PROPN
ftr-333	677	5	.	.	PUNCT
ftr-333	678	1	2010	2010	NUM
ftr-333	678	2	-	-	SYM
ftr-333	678	3	40	40	NUM
ftr-333	678	4	,	,	PUNCT
ftr-333	678	5	2010	2010	NUM
ftr-333	678	6	-	-	SYM
ftr-333	678	7	46	46	NUM
ftr-333	678	8	i.r.b	i.r.b	NOUN
ftr-333	678	9	.	.	PUNCT
ftr-333	679	1	663	663	NUM
ftr-333	679	2	(	(	PUNCT
ftr-333	679	3	providing	provide	VERB
ftr-333	679	4	the	the	DET
ftr-333	679	5	indexed	index	VERB
ftr-333	679	6	limitations	limitation	NOUN
ftr-333	679	7	for	for	ADP
ftr-333	679	8	2011	2011	NUM
ftr-333	679	9	)	)	PUNCT
ftr-333	679	10	.	.	PUNCT
ftr-333	680	1	155	155	NUM
ftr-333	680	2	.	.	PUNCT
ftr-333	681	1	i	i	PRON
ftr-333	681	2	d.	d.	PROPN
ftr-333	681	3	additionally	additionally	ADV
ftr-333	681	4	,	,	PUNCT
ftr-333	681	5	in	in	ADP
ftr-333	681	6	2011	2011	NUM
ftr-333	681	7	,	,	PUNCT
ftr-333	681	8	low	low	ADJ
ftr-333	681	9	-	-	PUNCT
ftr-333	681	10	cost	cost	NOUN
ftr-333	681	11	items	item	NOUN
ftr-333	681	12	include	include	VERB
ftr-333	681	13	the	the	DET
ftr-333	681	14	fair	fair	ADJ
ftr-333	681	15	market	market	NOUN
ftr-333	681	16	value	value	NOUN
ftr-333	681	17	of	of	ADP
ftr-333	681	18	all	all	DET
ftr-333	681	19	benefits	benefit	NOUN
ftr-333	681	20	received	receive	VERB
ftr-333	681	21	for	for	ADP
ftr-333	681	22	a	a	DET
ftr-333	681	23	contribution	contribution	NOUN
ftr-333	681	24	,	,	PUNCT
ftr-333	681	25	if	if	SCONJ
ftr-333	681	26	the	the	DET
ftr-333	681	27	benefits	benefit	NOUN
ftr-333	681	28	are	be	AUX
ftr-333	681	29	not	not	PART
ftr-333	681	30	more	more	ADJ
ftr-333	681	31	than	than	ADP
ftr-333	681	32	the	the	DET
ftr-333	681	33	lesser	less	ADJ
ftr-333	681	34	of	of	ADP
ftr-333	681	35	two	two	NUM
ftr-333	681	36	percent	percent	NOUN
ftr-333	681	37	for	for	ADP
ftr-333	681	38	the	the	DET
ftr-333	681	39	payment	payment	NOUN
ftr-333	681	40	or	or	CCONJ
ftr-333	681	41	$	$	SYM
ftr-333	681	42	97	97	NUM
ftr-333	681	43	.	.	PUNCT
ftr-333	682	1	see	see	VERB
ftr-333	682	2	i	i	PRON
ftr-333	682	3	d.	d.	PROPN
ftr-333	682	4	(	(	PUNCT
ftr-333	682	5	citing	cite	VERB
ftr-333	682	6	rev	rev	PROPN
ftr-333	682	7	.	.	PROPN
ftr-333	682	8	proc	proc	PROPN
ftr-333	682	9	.	.	PUNCT
ftr-333	683	1	90	90	NUM
ftr-333	683	2	-	-	SYM
ftr-333	683	3	12	12	NUM
ftr-333	683	4	,	,	PUNCT
ftr-333	683	5	1990	1990	NUM
ftr-333	683	6	-	-	SYM
ftr-333	683	7	1	1	NUM
ftr-333	683	8	c.b	c.b	PROPN
ftr-333	683	9	.	.	PROPN
ftr-333	683	10	471	471	NUM
ftr-333	683	11	)	)	PUNCT
ftr-333	683	12	.	.	PUNCT
ftr-333	684	1	484	484	NUM
ftr-333	684	2	florida	florida	PROPN
ftr-333	684	3	tax	tax	NOUN
ftr-333	684	4	review	review	NOUN
ftr-333	684	5	[	[	X
ftr-333	684	6	vol	vol	NOUN
ftr-333	684	7	.	.	PUNCT
ftr-333	685	1	12:6	12:6	NUM
ftr-333	685	2	the	the	DET
ftr-333	685	3	charitable	charitable	ADJ
ftr-333	685	4	organization	organization	NOUN
ftr-333	685	5	reasonably	reasonably	ADV
ftr-333	685	6	projects	project	VERB
ftr-333	685	7	the	the	DET
ftr-333	685	8	cost	cost	NOUN
ftr-333	685	9	per	per	ADP
ftr-333	685	10	person	person	NOUN
ftr-333	685	11	is	be	AUX
ftr-333	685	12	under	under	ADP
ftr-333	685	13	a	a	DET
ftr-333	685	14	threshold	threshold	NOUN
ftr-333	685	15	amount	amount	NOUN
ftr-333	685	16	(	(	PUNCT
ftr-333	685	17	$	$	SYM
ftr-333	685	18	9.70	9.70	NUM
ftr-333	685	19	in	in	ADP
ftr-333	685	20	2011).156	2011).156	NUM
ftr-333	685	21	most	most	ADJ
ftr-333	685	22	scholars	scholar	NOUN
ftr-333	685	23	and	and	CCONJ
ftr-333	685	24	practitioners	practitioner	NOUN
ftr-333	685	25	are	be	AUX
ftr-333	685	26	comfortable	comfortable	ADJ
ftr-333	685	27	with	with	ADP
ftr-333	685	28	these	these	DET
ftr-333	685	29	administrative	administrative	ADJ
ftr-333	685	30	exceptions	exception	NOUN
ftr-333	685	31	because	because	SCONJ
ftr-333	685	32	the	the	DET
ftr-333	685	33	exceptions	exception	NOUN
ftr-333	685	34	allow	allow	VERB
ftr-333	685	35	practical	practical	ADJ
ftr-333	685	36	administration	administration	NOUN
ftr-333	685	37	of	of	ADP
ftr-333	685	38	the	the	DET
ftr-333	685	39	quid	quid	ADJ
ftr-333	685	40	pro	pro	X
ftr-333	685	41	quo	quo	NOUN
ftr-333	685	42	test	test	NOUN
ftr-333	685	43	,	,	PUNCT
ftr-333	685	44	given	give	VERB
ftr-333	685	45	the	the	DET
ftr-333	685	46	valuation	valuation	NOUN
ftr-333	685	47	difficulties	difficulty	NOUN
ftr-333	685	48	and	and	CCONJ
ftr-333	685	49	nominal	nominal	ADJ
ftr-333	685	50	value	value	NOUN
ftr-333	685	51	.	.	PUNCT
ftr-333	686	1	however	however	ADV
ftr-333	686	2	,	,	PUNCT
ftr-333	686	3	a	a	DET
ftr-333	686	4	more	more	ADV
ftr-333	686	5	controversial	controversial	ADJ
ftr-333	686	6	exception157	exception157	PROPN
ftr-333	686	7	to	to	ADP
ftr-333	686	8	the	the	DET
ftr-333	686	9	quid	quid	ADJ
ftr-333	686	10	pro	pro	X
ftr-333	686	11	quo	quo	NOUN
ftr-333	686	12	test	test	NOUN
ftr-333	686	13	is	be	AUX
ftr-333	686	14	the	the	DET
ftr-333	686	15	congressionally	congressionally	ADV
ftr-333	686	16	mandated	mandate	VERB
ftr-333	686	17	exception	exception	NOUN
ftr-333	686	18	providing	provide	VERB
ftr-333	686	19	for	for	ADP
ftr-333	686	20	a	a	DET
ftr-333	686	21	charitable	charitable	ADJ
ftr-333	686	22	deduction	deduction	NOUN
ftr-333	686	23	equal	equal	ADJ
ftr-333	686	24	to	to	ADP
ftr-333	686	25	eighty	eighty	NUM
ftr-333	686	26	percent	percent	NOUN
ftr-333	686	27	of	of	ADP
ftr-333	686	28	a	a	DET
ftr-333	686	29	payment	payment	NOUN
ftr-333	686	30	to	to	ADP
ftr-333	686	31	a	a	DET
ftr-333	686	32	university	university	NOUN
ftr-333	686	33	or	or	CCONJ
ftr-333	686	34	college	college	NOUN
ftr-333	686	35	in	in	ADP
ftr-333	686	36	return	return	NOUN
ftr-333	686	37	for	for	ADP
ftr-333	686	38	the	the	DET
ftr-333	686	39	right	right	NOUN
ftr-333	686	40	to	to	PART
ftr-333	686	41	purchase	purchase	VERB
ftr-333	686	42	tickets	ticket	NOUN
ftr-333	686	43	for	for	ADP
ftr-333	686	44	seating	seating	NOUN
ftr-333	686	45	at	at	ADP
ftr-333	686	46	an	an	DET
ftr-333	686	47	athletic	athletic	ADJ
ftr-333	686	48	event	event	NOUN
ftr-333	686	49	in	in	ADP
ftr-333	686	50	the	the	DET
ftr-333	686	51	respective	respective	ADJ
ftr-333	686	52	university	university	NOUN
ftr-333	686	53	’s	’s	PART
ftr-333	686	54	or	or	CCONJ
ftr-333	686	55	college	college	NOUN
ftr-333	686	56	’s	’s	PART
ftr-333	686	57	athletic	athletic	ADJ
ftr-333	686	58	stadium	stadium	NOUN
ftr-333	686	59	(	(	PUNCT
ftr-333	686	60	the	the	DET
ftr-333	686	61	season	season	NOUN
ftr-333	686	62	ticket	ticket	NOUN
ftr-333	686	63	exception).158	exception).158	PROPN
ftr-333	686	64	thus	thus	ADV
ftr-333	686	65	,	,	PUNCT
ftr-333	686	66	for	for	ADP
ftr-333	686	67	example	example	NOUN
ftr-333	686	68	,	,	PUNCT
ftr-333	686	69	if	if	SCONJ
ftr-333	686	70	a	a	DET
ftr-333	686	71	university	university	NOUN
ftr-333	686	72	requires	require	VERB
ftr-333	686	73	a	a	DET
ftr-333	686	74	minimum	minimum	ADJ
ftr-333	686	75	156	156	NUM
ftr-333	686	76	.	.	PUNCT
ftr-333	687	1	reg	reg	NOUN
ftr-333	687	2	.	.	PUNCT
ftr-333	688	1	§	§	PROPN
ftr-333	688	2	1.170a-1(h)(3	1.170a-1(h)(3	NUM
ftr-333	688	3	)	)	PUNCT
ftr-333	688	4	;	;	PUNCT
ftr-333	688	5	reg	reg	NOUN
ftr-333	688	6	.	.	PUNCT
ftr-333	689	1	§	§	PROPN
ftr-333	689	2	1.170a-13(f)(8)(i)(b	1.170a-13(f)(8)(i)(b	NUM
ftr-333	689	3	)	)	PUNCT
ftr-333	689	4	;	;	PUNCT
ftr-333	689	5	rev	rev	PROPN
ftr-333	689	6	.	.	PROPN
ftr-333	689	7	proc	proc	PROPN
ftr-333	689	8	.	.	PUNCT
ftr-333	690	1	201040	201040	NUM
ftr-333	690	2	,	,	PUNCT
ftr-333	690	3	2010	2010	NUM
ftr-333	690	4	-	-	SYM
ftr-333	690	5	46	46	NUM
ftr-333	690	6	i.r.b	i.r.b	NOUN
ftr-333	690	7	.	.	PUNCT
ftr-333	691	1	663	663	NUM
ftr-333	691	2	.	.	PUNCT
ftr-333	692	1	for	for	ADP
ftr-333	692	2	example	example	NOUN
ftr-333	692	3	,	,	PUNCT
ftr-333	692	4	if	if	SCONJ
ftr-333	692	5	a	a	DET
ftr-333	692	6	taxpayer	taxpayer	NOUN
ftr-333	692	7	purchases	purchase	VERB
ftr-333	692	8	an	an	DET
ftr-333	692	9	annual	annual	ADJ
ftr-333	692	10	zoo	zoo	NOUN
ftr-333	692	11	membership	membership	NOUN
ftr-333	692	12	for	for	ADP
ftr-333	692	13	$	$	SYM
ftr-333	692	14	75	75	NUM
ftr-333	692	15	,	,	PUNCT
ftr-333	692	16	which	which	PRON
ftr-333	692	17	provides	provide	VERB
ftr-333	692	18	free	free	ADJ
ftr-333	692	19	parking	parking	NOUN
ftr-333	692	20	,	,	PUNCT
ftr-333	692	21	free	free	ADJ
ftr-333	692	22	admission	admission	NOUN
ftr-333	692	23	,	,	PUNCT
ftr-333	692	24	and	and	CCONJ
ftr-333	692	25	a	a	DET
ftr-333	692	26	discount	discount	NOUN
ftr-333	692	27	on	on	ADP
ftr-333	692	28	items	item	NOUN
ftr-333	692	29	sold	sell	VERB
ftr-333	692	30	in	in	ADP
ftr-333	692	31	the	the	DET
ftr-333	692	32	zoo	zoo	NOUN
ftr-333	692	33	’s	’s	PART
ftr-333	692	34	gift	gift	NOUN
ftr-333	692	35	shop	shop	NOUN
ftr-333	692	36	,	,	PUNCT
ftr-333	692	37	such	such	ADJ
ftr-333	692	38	benefits	benefit	NOUN
ftr-333	692	39	would	would	AUX
ftr-333	692	40	be	be	AUX
ftr-333	692	41	disregarded	disregard	VERB
ftr-333	692	42	in	in	ADP
ftr-333	692	43	the	the	DET
ftr-333	692	44	application	application	NOUN
ftr-333	692	45	of	of	ADP
ftr-333	692	46	the	the	DET
ftr-333	692	47	quid	quid	ADJ
ftr-333	692	48	pro	pro	X
ftr-333	692	49	quo	quo	NOUN
ftr-333	692	50	test	test	NOUN
ftr-333	692	51	.	.	PUNCT
ftr-333	693	1	additionally	additionally	ADV
ftr-333	693	2	,	,	PUNCT
ftr-333	693	3	if	if	SCONJ
ftr-333	693	4	the	the	DET
ftr-333	693	5	minimum	minimum	ADJ
ftr-333	693	6	membership	membership	NOUN
ftr-333	693	7	payment	payment	NOUN
ftr-333	693	8	does	do	AUX
ftr-333	693	9	not	not	PART
ftr-333	693	10	exceed	exceed	VERB
ftr-333	693	11	$	$	SYM
ftr-333	693	12	75	75	NUM
ftr-333	693	13	,	,	PUNCT
ftr-333	693	14	the	the	DET
ftr-333	693	15	membership	membership	NOUN
ftr-333	693	16	benefits	benefit	NOUN
ftr-333	693	17	are	be	AUX
ftr-333	693	18	also	also	ADV
ftr-333	693	19	excluded	exclude	VERB
ftr-333	693	20	for	for	ADP
ftr-333	693	21	those	those	PRON
ftr-333	693	22	who	who	PRON
ftr-333	693	23	contribute	contribute	VERB
ftr-333	693	24	more	more	ADJ
ftr-333	693	25	than	than	ADP
ftr-333	693	26	$	$	SYM
ftr-333	693	27	75	75	NUM
ftr-333	693	28	.	.	PUNCT
ftr-333	694	1	if	if	SCONJ
ftr-333	694	2	the	the	DET
ftr-333	694	3	organization	organization	NOUN
ftr-333	694	4	offers	offer	VERB
ftr-333	694	5	additional	additional	ADJ
ftr-333	694	6	benefits	benefit	NOUN
ftr-333	694	7	to	to	ADP
ftr-333	694	8	members	member	NOUN
ftr-333	694	9	paying	pay	VERB
ftr-333	694	10	more	more	ADJ
ftr-333	694	11	than	than	ADP
ftr-333	694	12	$	$	SYM
ftr-333	694	13	75	75	NUM
ftr-333	694	14	,	,	PUNCT
ftr-333	694	15	such	such	ADJ
ftr-333	694	16	as	as	ADP
ftr-333	694	17	a	a	DET
ftr-333	694	18	calendar	calendar	NOUN
ftr-333	694	19	for	for	ADP
ftr-333	694	20	those	those	PRON
ftr-333	694	21	contributing	contribute	VERB
ftr-333	694	22	$	$	SYM
ftr-333	694	23	100	100	NUM
ftr-333	694	24	,	,	PUNCT
ftr-333	694	25	only	only	ADV
ftr-333	694	26	the	the	DET
ftr-333	694	27	additional	additional	ADJ
ftr-333	694	28	benefits	benefit	NOUN
ftr-333	694	29	are	be	AUX
ftr-333	694	30	taken	take	VERB
ftr-333	694	31	into	into	ADP
ftr-333	694	32	account	account	NOUN
ftr-333	694	33	in	in	ADP
ftr-333	694	34	applying	apply	VERB
ftr-333	694	35	the	the	DET
ftr-333	694	36	quid	quid	ADJ
ftr-333	694	37	pro	pro	X
ftr-333	694	38	quo	quo	NOUN
ftr-333	694	39	test	test	NOUN
ftr-333	694	40	.	.	PUNCT
ftr-333	695	1	157	157	X
ftr-333	695	2	.	.	PUNCT
ftr-333	696	1	see	see	VERB
ftr-333	696	2	,	,	PUNCT
ftr-333	696	3	e.g.	e.g.	ADV
ftr-333	696	4	,	,	PUNCT
ftr-333	696	5	mcmahon	mcmahon	PROPN
ftr-333	696	6	&	&	CCONJ
ftr-333	696	7	zelenak	zelenak	PROPN
ftr-333	696	8	,	,	PUNCT
ftr-333	696	9	income	income	NOUN
ftr-333	696	10	taxation	taxation	NOUN
ftr-333	696	11	,	,	PUNCT
ftr-333	696	12	supra	supra	PROPN
ftr-333	696	13	note	note	PROPN
ftr-333	696	14	32	32	NUM
ftr-333	696	15	,	,	PUNCT
ftr-333	696	16	¶	¶	NOUN
ftr-333	696	17	25.01[2	25.01[2	NUM
ftr-333	696	18	]	]	PUNCT
ftr-333	696	19	(	(	PUNCT
ftr-333	696	20	calling	call	VERB
ftr-333	696	21	code	code	NOUN
ftr-333	696	22	section	section	NOUN
ftr-333	696	23	170(l	170(l	PROPN
ftr-333	696	24	)	)	PUNCT
ftr-333	696	25	“	"	PUNCT
ftr-333	697	1	[	[	X
ftr-333	697	2	a	a	X
ftr-333	697	3	]	]	X
ftr-333	697	4	notable	notable	ADJ
ftr-333	697	5	exception	exception	NOUN
ftr-333	697	6	to	to	ADP
ftr-333	697	7	the	the	DET
ftr-333	697	8	quid	quid	ADJ
ftr-333	697	9	pro	pro	X
ftr-333	697	10	quo	quo	NOUN
ftr-333	697	11	bar	bar	NOUN
ftr-333	697	12	,	,	PUNCT
ftr-333	697	13	reflecting	reflect	VERB
ftr-333	697	14	the	the	DET
ftr-333	697	15	exalted	exalt	VERB
ftr-333	697	16	position	position	NOUN
ftr-333	697	17	accorded	accord	VERB
ftr-333	697	18	to	to	ADP
ftr-333	697	19	college	college	NOUN
ftr-333	697	20	athletics	athletic	NOUN
ftr-333	697	21	”	"	PUNCT
ftr-333	697	22	)	)	PUNCT
ftr-333	697	23	;	;	PUNCT
ftr-333	697	24	kahn	kahn	PROPN
ftr-333	697	25	&	&	CCONJ
ftr-333	697	26	kahn	kahn	PROPN
ftr-333	697	27	,	,	PUNCT
ftr-333	697	28	“	"	PUNCT
ftr-333	697	29	gifts	gift	NOUN
ftr-333	697	30	,	,	PUNCT
ftr-333	697	31	gafts	gaft	NOUN
ftr-333	697	32	,	,	PUNCT
ftr-333	697	33	and	and	CCONJ
ftr-333	697	34	gefts	geft	NOUN
ftr-333	697	35	,	,	PUNCT
ftr-333	697	36	”	"	PUNCT
ftr-333	697	37	supra	supra	NOUN
ftr-333	697	38	note	note	NOUN
ftr-333	697	39	78	78	NUM
ftr-333	697	40	,	,	PUNCT
ftr-333	697	41	at	at	ADP
ftr-333	697	42	515	515	NUM
ftr-333	697	43	(	(	PUNCT
ftr-333	697	44	suggesting	suggest	VERB
ftr-333	697	45	that	that	SCONJ
ftr-333	697	46	the	the	DET
ftr-333	697	47	congress	congress	PROPN
ftr-333	697	48	actually	actually	ADV
ftr-333	697	49	reduced	reduce	VERB
ftr-333	697	50	the	the	DET
ftr-333	697	51	deduction	deduction	NOUN
ftr-333	697	52	stating	state	VERB
ftr-333	697	53	that	that	SCONJ
ftr-333	697	54	“	"	PUNCT
ftr-333	697	55	[	[	X
ftr-333	697	56	i]f	i]f	ADJ
ftr-333	697	57	congress	congress	PROPN
ftr-333	697	58	wished	wish	VERB
ftr-333	697	59	to	to	PART
ftr-333	697	60	reduce	reduce	VERB
ftr-333	697	61	a	a	DET
ftr-333	697	62	charitable	charitable	ADJ
ftr-333	697	63	gift	gift	NOUN
ftr-333	697	64	for	for	ADP
ftr-333	697	65	the	the	DET
ftr-333	697	66	receipt	receipt	NOUN
ftr-333	697	67	of	of	ADP
ftr-333	697	68	benefits	benefit	NOUN
ftr-333	697	69	of	of	ADP
ftr-333	697	70	that	that	DET
ftr-333	697	71	nature	nature	NOUN
ftr-333	697	72	,	,	PUNCT
ftr-333	697	73	as	as	SCONJ
ftr-333	697	74	it	it	PRON
ftr-333	697	75	did	do	VERB
ftr-333	697	76	in	in	ADP
ftr-333	697	77	the	the	DET
ftr-333	697	78	case	case	NOUN
ftr-333	697	79	of	of	ADP
ftr-333	697	80	a	a	DET
ftr-333	697	81	contribution	contribution	NOUN
ftr-333	697	82	to	to	ADP
ftr-333	697	83	a	a	DET
ftr-333	697	84	university	university	NOUN
ftr-333	697	85	for	for	ADP
ftr-333	697	86	which	which	PRON
ftr-333	697	87	the	the	DET
ftr-333	697	88	donor	donor	NOUN
ftr-333	697	89	receives	receive	VERB
ftr-333	697	90	a	a	DET
ftr-333	697	91	right	right	NOUN
ftr-333	697	92	to	to	PART
ftr-333	697	93	purchase	purchase	VERB
ftr-333	697	94	tickets	ticket	NOUN
ftr-333	697	95	to	to	ADP
ftr-333	697	96	an	an	DET
ftr-333	697	97	athletic	athletic	ADJ
ftr-333	697	98	event	event	NOUN
ftr-333	697	99	,	,	PUNCT
ftr-333	697	100	congress	congress	PROPN
ftr-333	697	101	can	can	AUX
ftr-333	697	102	establish	establish	VERB
ftr-333	697	103	an	an	DET
ftr-333	697	104	arbitrary	arbitrary	ADJ
ftr-333	697	105	figure	figure	NOUN
ftr-333	697	106	or	or	CCONJ
ftr-333	697	107	percentage	percentage	NOUN
ftr-333	697	108	of	of	ADP
ftr-333	697	109	the	the	DET
ftr-333	697	110	donation	donation	NOUN
ftr-333	697	111	to	to	PART
ftr-333	697	112	be	be	AUX
ftr-333	697	113	disallowed	disallow	VERB
ftr-333	697	114	.	.	PUNCT
ftr-333	697	115	”	"	PUNCT
ftr-333	697	116	)	)	PUNCT
ftr-333	697	117	.	.	PUNCT
ftr-333	698	1	158	158	X
ftr-333	698	2	.	.	PUNCT
ftr-333	698	3	i.r.c	i.r.c	NOUN
ftr-333	698	4	.	.	PUNCT
ftr-333	699	1	§	§	PROPN
ftr-333	699	2	170(l	170(l	PROPN
ftr-333	699	3	)	)	PUNCT
ftr-333	699	4	.	.	PUNCT
ftr-333	700	1	code	code	NOUN
ftr-333	700	2	section	section	NOUN
ftr-333	700	3	170(l	170(l	PROPN
ftr-333	700	4	)	)	PUNCT
ftr-333	700	5	provides	provide	VERB
ftr-333	700	6	that	that	SCONJ
ftr-333	700	7	a	a	DET
ftr-333	700	8	charitable	charitable	ADJ
ftr-333	700	9	deduction	deduction	NOUN
ftr-333	700	10	equal	equal	ADJ
ftr-333	700	11	to	to	ADP
ftr-333	700	12	eighty	eighty	NUM
ftr-333	700	13	percent	percent	NOUN
ftr-333	700	14	of	of	ADP
ftr-333	700	15	the	the	DET
ftr-333	700	16	amount	amount	NOUN
ftr-333	700	17	paid	pay	VERB
ftr-333	700	18	to	to	ADP
ftr-333	700	19	or	or	CCONJ
ftr-333	700	20	for	for	ADP
ftr-333	700	21	the	the	DET
ftr-333	700	22	benefit	benefit	NOUN
ftr-333	700	23	of	of	ADP
ftr-333	700	24	college	college	NOUN
ftr-333	700	25	or	or	CCONJ
ftr-333	700	26	university	university	NOUN
ftr-333	700	27	if	if	SCONJ
ftr-333	700	28	:	:	PUNCT
ftr-333	700	29	such	such	ADJ
ftr-333	700	30	amount	amount	NOUN
ftr-333	700	31	would	would	AUX
ftr-333	700	32	be	be	AUX
ftr-333	700	33	allowable	allowable	ADJ
ftr-333	700	34	as	as	ADP
ftr-333	700	35	a	a	DET
ftr-333	700	36	deduction	deduction	NOUN
ftr-333	700	37	under	under	ADP
ftr-333	700	38	this	this	DET
ftr-333	700	39	section	section	NOUN
ftr-333	700	40	but	but	CCONJ
ftr-333	700	41	for	for	ADP
ftr-333	700	42	the	the	DET
ftr-333	700	43	fact	fact	NOUN
ftr-333	700	44	that	that	SCONJ
ftr-333	700	45	the	the	DET
ftr-333	700	46	taxpayer	taxpayer	NOUN
ftr-333	700	47	receives	receive	VERB
ftr-333	700	48	(	(	PUNCT
ftr-333	700	49	directly	directly	ADV
ftr-333	700	50	or	or	CCONJ
ftr-333	700	51	indirectly	indirectly	ADV
ftr-333	700	52	)	)	PUNCT
ftr-333	700	53	as	as	ADP
ftr-333	700	54	a	a	DET
ftr-333	700	55	result	result	NOUN
ftr-333	700	56	of	of	ADP
ftr-333	700	57	paying	pay	VERB
ftr-333	700	58	such	such	ADJ
ftr-333	700	59	amount	amount	NOUN
ftr-333	700	60	the	the	DET
ftr-333	700	61	right	right	NOUN
ftr-333	700	62	to	to	PART
ftr-333	700	63	purchase	purchase	VERB
ftr-333	700	64	tickets	ticket	NOUN
ftr-333	700	65	for	for	ADP
ftr-333	700	66	seating	seating	NOUN
ftr-333	700	67	at	at	ADP
ftr-333	700	68	an	an	DET
ftr-333	700	69	athletic	athletic	ADJ
ftr-333	700	70	event	event	NOUN
ftr-333	700	71	in	in	ADP
ftr-333	700	72	an	an	DET
ftr-333	700	73	athletic	athletic	ADJ
ftr-333	700	74	stadium	stadium	NOUN
ftr-333	700	75	of	of	ADP
ftr-333	700	76	such	such	ADJ
ftr-333	700	77	institution	institution	NOUN
ftr-333	700	78	.	.	PUNCT
ftr-333	701	1	if	if	SCONJ
ftr-333	701	2	any	any	DET
ftr-333	701	3	portion	portion	NOUN
ftr-333	701	4	of	of	ADP
ftr-333	701	5	a	a	DET
ftr-333	701	6	payment	payment	NOUN
ftr-333	701	7	is	be	AUX
ftr-333	701	8	for	for	ADP
ftr-333	701	9	the	the	DET
ftr-333	701	10	purchase	purchase	NOUN
ftr-333	701	11	of	of	ADP
ftr-333	701	12	such	such	ADJ
ftr-333	701	13	tickets	ticket	NOUN
ftr-333	701	14	,	,	PUNCT
ftr-333	701	15	such	such	ADJ
ftr-333	701	16	portion	portion	NOUN
ftr-333	701	17	and	and	CCONJ
ftr-333	701	18	the	the	DET
ftr-333	701	19	remaining	remain	VERB
ftr-333	701	20	portion	portion	NOUN
ftr-333	701	21	(	(	PUNCT
ftr-333	701	22	if	if	SCONJ
ftr-333	701	23	any	any	PRON
ftr-333	701	24	)	)	PUNCT
ftr-333	701	25	of	of	ADP
ftr-333	701	26	such	such	ADJ
ftr-333	701	27	payment	payment	NOUN
ftr-333	701	28	shall	shall	AUX
ftr-333	701	29	be	be	AUX
ftr-333	701	30	treated	treat	VERB
ftr-333	701	31	as	as	ADP
ftr-333	701	32	separate	separate	ADJ
ftr-333	701	33	amounts	amount	NOUN
ftr-333	701	34	for	for	ADP
ftr-333	701	35	purposes	purpose	NOUN
ftr-333	701	36	of	of	ADP
ftr-333	701	37	this	this	DET
ftr-333	701	38	subsection	subsection	NOUN
ftr-333	701	39	.	.	PUNCT
ftr-333	702	1	i	i	PRON
ftr-333	702	2	d.	d.	PROPN
ftr-333	702	3	see	see	VERB
ftr-333	702	4	also	also	ADV
ftr-333	702	5	tech	tech	NOUN
ftr-333	702	6	.	.	PUNCT
ftr-333	703	1	adv	adv	PROPN
ftr-333	703	2	.	.	PUNCT
ftr-333	703	3	mem	mem	PROPN
ftr-333	703	4	.	.	PROPN
ftr-333	703	5	2000	2000	NUM
ftr-333	703	6	-	-	PUNCT
ftr-333	703	7	04	04	NUM
ftr-333	703	8	-	-	PUNCT
ftr-333	703	9	001	001	NUM
ftr-333	703	10	(	(	PUNCT
ftr-333	703	11	jan	jan	PROPN
ftr-333	703	12	.	.	PROPN
ftr-333	703	13	28	28	NUM
ftr-333	703	14	,	,	PUNCT
ftr-333	703	15	2000	2000	NUM
ftr-333	703	16	)	)	PUNCT
ftr-333	703	17	(	(	PUNCT
ftr-333	703	18	providing	provide	VERB
ftr-333	703	19	that	that	DET
ftr-333	703	20	code	code	NOUN
ftr-333	703	21	section	section	NOUN
ftr-333	703	22	170(l	170(l	PROPN
ftr-333	703	23	)	)	PUNCT
ftr-333	703	24	applied	apply	VERB
ftr-333	703	25	even	even	ADV
ftr-333	703	26	when	when	SCONJ
ftr-333	703	27	the	the	DET
ftr-333	703	28	donation	donation	NOUN
ftr-333	703	29	entitled	entitle	VERB
ftr-333	703	30	the	the	DET
ftr-333	703	31	taxpayer	taxpayer	NOUN
ftr-333	703	32	to	to	PART
ftr-333	703	33	purchase	purchase	VERB
ftr-333	703	34	skybox	skybox	NOUN
ftr-333	703	35	seating	seating	NOUN
ftr-333	703	36	)	)	PUNCT
ftr-333	703	37	.	.	PUNCT
ftr-333	704	1	for	for	ADP
ftr-333	704	2	an	an	DET
ftr-333	704	3	in	in	ADP
ftr-333	704	4	-	-	PUNCT
ftr-333	704	5	depth	depth	NOUN
ftr-333	704	6	history	history	NOUN
ftr-333	704	7	of	of	ADP
ftr-333	704	8	the	the	DET
ftr-333	704	9	deductibility	deductibility	NOUN
ftr-333	704	10	of	of	ADP
ftr-333	704	11	payments	payment	NOUN
ftr-333	704	12	for	for	ADP
ftr-333	704	13	the	the	DET
ftr-333	704	14	right	right	NOUN
ftr-333	704	15	to	to	PART
ftr-333	704	16	purchase	purchase	VERB
ftr-333	704	17	collegiate	collegiate	ADJ
ftr-333	704	18	athletic	athletic	ADJ
ftr-333	704	19	season	season	NOUN
ftr-333	704	20	tickets	ticket	NOUN
ftr-333	704	21	see	see	VERB
ftr-333	704	22	nina	nina	PROPN
ftr-333	704	23	r.	r.	PROPN
ftr-333	704	24	murphy	murphy	PROPN
ftr-333	704	25	,	,	PUNCT
ftr-333	704	26	revenue	revenue	NOUN
ftr-333	704	27	ruling	rule	VERB
ftr-333	704	28	84	84	NUM
ftr-333	704	29	-	-	SYM
ftr-333	704	30	132	132	NUM
ftr-333	704	31	:	:	PUNCT
ftr-333	704	32	sidelined	sideline	VERB
ftr-333	704	33	,	,	PUNCT
ftr-333	704	34	but	but	CCONJ
ftr-333	704	35	not	not	PART
ftr-333	704	36	forgotten	forget	VERB
ftr-333	704	37	,	,	PUNCT
ftr-333	704	38	19	19	NUM
ftr-333	704	39	u.	u.	NOUN
ftr-333	704	40	rich	rich	ADJ
ftr-333	704	41	.	.	PUNCT
ftr-333	705	1	l.	l.	PROPN
ftr-333	705	2	rev	rev	PROPN
ftr-333	705	3	.	.	PROPN
ftr-333	706	1	301	301	NUM
ftr-333	706	2	(	(	PUNCT
ftr-333	706	3	1985	1985	NUM
ftr-333	706	4	)	)	PUNCT
ftr-333	707	1	[	[	X
ftr-333	707	2	hereinafter	hereinafter	NOUN
ftr-333	707	3	murphy	murphy	NOUN
ftr-333	707	4	,	,	PUNCT
ftr-333	707	5	revenue	revenue	NOUN
ftr-333	707	6	ruling	ruling	NOUN
ftr-333	707	7	]	]	PUNCT
ftr-333	707	8	.	.	PUNCT
ftr-333	708	1	2012	2012	NUM
ftr-333	708	2	]	]	PUNCT
ftr-333	708	3	relighting	relighte	VERB
ftr-333	708	4	the	the	DET
ftr-333	708	5	charitable	charitable	ADJ
ftr-333	708	6	deductions	deduction	NOUN
ftr-333	708	7	485	485	NUM
ftr-333	708	8	donation	donation	NOUN
ftr-333	708	9	of	of	ADP
ftr-333	708	10	$	$	SYM
ftr-333	708	11	10,000	10,000	NUM
ftr-333	708	12	to	to	PART
ftr-333	708	13	obtain	obtain	VERB
ftr-333	708	14	the	the	DET
ftr-333	708	15	right	right	NOUN
ftr-333	708	16	to	to	PART
ftr-333	708	17	purchase	purchase	VERB
ftr-333	708	18	season	season	NOUN
ftr-333	708	19	tickets	ticket	NOUN
ftr-333	708	20	to	to	ADP
ftr-333	708	21	the	the	DET
ftr-333	708	22	university	university	NOUN
ftr-333	708	23	’s	’s	PART
ftr-333	708	24	football	football	NOUN
ftr-333	708	25	games	game	NOUN
ftr-333	708	26	(	(	PUNCT
ftr-333	708	27	or	or	CCONJ
ftr-333	708	28	sometimes	sometimes	ADV
ftr-333	708	29	the	the	DET
ftr-333	708	30	right	right	NOUN
ftr-333	708	31	to	to	PART
ftr-333	708	32	be	be	AUX
ftr-333	708	33	placed	place	VERB
ftr-333	708	34	in	in	ADP
ftr-333	708	35	a	a	DET
ftr-333	708	36	lottery	lottery	NOUN
ftr-333	708	37	to	to	PART
ftr-333	708	38	potentially	potentially	ADV
ftr-333	708	39	be	be	AUX
ftr-333	708	40	able	able	ADJ
ftr-333	708	41	to	to	PART
ftr-333	708	42	purchase	purchase	VERB
ftr-333	708	43	season	season	NOUN
ftr-333	708	44	tickets	ticket	NOUN
ftr-333	708	45	)	)	PUNCT
ftr-333	708	46	,	,	PUNCT
ftr-333	708	47	the	the	DET
ftr-333	708	48	donor	donor	NOUN
ftr-333	708	49	would	would	AUX
ftr-333	708	50	be	be	AUX
ftr-333	708	51	able	able	ADJ
ftr-333	708	52	to	to	PART
ftr-333	708	53	claim	claim	VERB
ftr-333	708	54	a	a	DET
ftr-333	708	55	charitable	charitable	ADJ
ftr-333	708	56	deduction	deduction	NOUN
ftr-333	708	57	for	for	ADP
ftr-333	708	58	$	$	SYM
ftr-333	708	59	8,000.159	8,000.159	NUM
ftr-333	708	60	the	the	DET
ftr-333	708	61	season	season	NOUN
ftr-333	708	62	ticket	ticket	NOUN
ftr-333	708	63	exception	exception	NOUN
ftr-333	708	64	arose	arise	VERB
ftr-333	708	65	out	out	ADP
ftr-333	708	66	of	of	ADP
ftr-333	708	67	political	political	ADJ
ftr-333	708	68	pressure	pressure	NOUN
ftr-333	708	69	from	from	ADP
ftr-333	708	70	universities	university	NOUN
ftr-333	708	71	and	and	CCONJ
ftr-333	708	72	colleges	college	NOUN
ftr-333	708	73	fearing	fear	VERB
ftr-333	708	74	they	they	PRON
ftr-333	708	75	would	would	AUX
ftr-333	708	76	lose	lose	VERB
ftr-333	708	77	an	an	DET
ftr-333	708	78	additional	additional	ADJ
ftr-333	708	79	source	source	NOUN
ftr-333	708	80	of	of	ADP
ftr-333	708	81	revenue.160	revenue.160	NOUN
ftr-333	708	82	in	in	ADP
ftr-333	708	83	july	july	PROPN
ftr-333	708	84	1984	1984	NUM
ftr-333	708	85	,	,	PUNCT
ftr-333	708	86	the	the	DET
ftr-333	708	87	service	service	NOUN
ftr-333	708	88	issued	issue	VERB
ftr-333	708	89	revenue	revenue	NOUN
ftr-333	708	90	ruling	rule	VERB
ftr-333	708	91	84	84	NUM
ftr-333	708	92	-	-	SYM
ftr-333	708	93	132,161	132,161	NUM
ftr-333	708	94	denying	deny	VERB
ftr-333	708	95	the	the	DET
ftr-333	708	96	deduction	deduction	NOUN
ftr-333	708	97	for	for	ADP
ftr-333	708	98	a	a	DET
ftr-333	708	99	payment	payment	NOUN
ftr-333	708	100	to	to	ADP
ftr-333	708	101	a	a	DET
ftr-333	708	102	university	university	NOUN
ftr-333	708	103	scholarship	scholarship	NOUN
ftr-333	708	104	program	program	NOUN
ftr-333	708	105	to	to	PART
ftr-333	708	106	obtain	obtain	VERB
ftr-333	708	107	the	the	DET
ftr-333	708	108	right	right	NOUN
ftr-333	708	109	to	to	PART
ftr-333	708	110	purchase	purchase	VERB
ftr-333	708	111	preferred	preferred	ADJ
ftr-333	708	112	seating	seating	NOUN
ftr-333	708	113	for	for	ADP
ftr-333	708	114	university	university	PROPN
ftr-333	708	115	home	home	NOUN
ftr-333	708	116	football	football	NOUN
ftr-333	708	117	games	game	NOUN
ftr-333	708	118	.	.	PUNCT
ftr-333	709	1	due	due	ADP
ftr-333	709	2	to	to	ADP
ftr-333	709	3	scrutiny	scrutiny	NOUN
ftr-333	709	4	from	from	ADP
ftr-333	709	5	universities	university	NOUN
ftr-333	709	6	and	and	CCONJ
ftr-333	709	7	colleges	college	NOUN
ftr-333	709	8	,	,	PUNCT
ftr-333	709	9	one	one	NUM
ftr-333	709	10	month	month	NOUN
ftr-333	709	11	later	later	ADV
ftr-333	709	12	,	,	PUNCT
ftr-333	709	13	revenue	revenue	NOUN
ftr-333	709	14	ruling	rule	VERB
ftr-333	709	15	84	84	NUM
ftr-333	709	16	-	-	SYM
ftr-333	709	17	132	132	NUM
ftr-333	709	18	was	be	AUX
ftr-333	709	19	withdrawn	withdraw	VERB
ftr-333	709	20	until	until	SCONJ
ftr-333	709	21	a	a	DET
ftr-333	709	22	public	public	ADJ
ftr-333	709	23	hearing	hearing	NOUN
ftr-333	709	24	was	be	AUX
ftr-333	709	25	held.162	held.162	NOUN
ftr-333	709	26	in	in	ADP
ftr-333	709	27	response	response	NOUN
ftr-333	709	28	to	to	ADP
ftr-333	709	29	revenue	revenue	NOUN
ftr-333	709	30	ruling	rule	VERB
ftr-333	709	31	84	84	NUM
ftr-333	709	32	-	-	SYM
ftr-333	709	33	132	132	NUM
ftr-333	709	34	,	,	PUNCT
ftr-333	709	35	the	the	DET
ftr-333	709	36	national	national	ADJ
ftr-333	709	37	collegiate	collegiate	ADJ
ftr-333	709	38	athletic	athletic	PROPN
ftr-333	709	39	association	association	NOUN
ftr-333	709	40	(	(	PUNCT
ftr-333	709	41	ncaa	ncaa	PROPN
ftr-333	709	42	)	)	PUNCT
ftr-333	709	43	criticized	criticize	VERB
ftr-333	709	44	revenue	revenue	NOUN
ftr-333	709	45	ruling	rule	VERB
ftr-333	709	46	84	84	NUM
ftr-333	709	47	-	-	SYM
ftr-333	709	48	132	132	NUM
ftr-333	709	49	stating	state	VERB
ftr-333	709	50	it	it	PRON
ftr-333	709	51	would	would	AUX
ftr-333	709	52	“	"	PUNCT
ftr-333	709	53	lead	lead	VERB
ftr-333	709	54	to	to	ADP
ftr-333	709	55	enormous	enormous	ADJ
ftr-333	709	56	confusion	confusion	NOUN
ftr-333	709	57	and	and	CCONJ
ftr-333	709	58	ultimately	ultimately	ADV
ftr-333	709	59	to	to	ADP
ftr-333	709	60	serious	serious	ADJ
ftr-333	709	61	erosion	erosion	NOUN
ftr-333	709	62	in	in	ADP
ftr-333	709	63	[	[	NOUN
ftr-333	709	64	universities	university	NOUN
ftr-333	709	65	’	'	PUNCT
ftr-333	709	66	and	and	CCONJ
ftr-333	709	67	colleges	college	NOUN
ftr-333	709	68	’	'	PUNCT
ftr-333	709	69	]	]	PUNCT
ftr-333	709	70	fund	fund	NOUN
ftr-333	709	71	-	-	PUNCT
ftr-333	709	72	raising	raise	VERB
ftr-333	709	73	capacities	capacity	NOUN
ftr-333	709	74	.	.	PUNCT
ftr-333	710	1	”163	”163	VERB
ftr-333	710	2	subsequently	subsequently	ADV
ftr-333	710	3	,	,	PUNCT
ftr-333	710	4	in	in	ADP
ftr-333	710	5	early	early	ADJ
ftr-333	710	6	1986	1986	NUM
ftr-333	710	7	,	,	PUNCT
ftr-333	710	8	revenue	revenue	NOUN
ftr-333	710	9	ruling	rule	VERB
ftr-333	710	10	84	84	NUM
ftr-333	710	11	-	-	SYM
ftr-333	710	12	132	132	NUM
ftr-333	710	13	was	be	AUX
ftr-333	710	14	replaced	replace	VERB
ftr-333	710	15	by	by	ADP
ftr-333	710	16	revenue	revenue	NOUN
ftr-333	710	17	ruling	ruling	NOUN
ftr-333	710	18	8663,164	8663,164	NUM
ftr-333	710	19	thereby	thereby	ADV
ftr-333	710	20	allowing	allow	VERB
ftr-333	710	21	for	for	ADP
ftr-333	710	22	a	a	DET
ftr-333	710	23	deduction	deduction	NOUN
ftr-333	710	24	equal	equal	ADJ
ftr-333	710	25	to	to	ADP
ftr-333	710	26	the	the	DET
ftr-333	710	27	difference	difference	NOUN
ftr-333	710	28	between	between	ADP
ftr-333	710	29	the	the	DET
ftr-333	710	30	payment	payment	NOUN
ftr-333	710	31	and	and	CCONJ
ftr-333	710	32	the	the	DET
ftr-333	710	33	value	value	NOUN
ftr-333	710	34	of	of	ADP
ftr-333	710	35	the	the	DET
ftr-333	710	36	preferred	preferred	ADJ
ftr-333	710	37	seating	seating	NOUN
ftr-333	710	38	.	.	PUNCT
ftr-333	711	1	the	the	DET
ftr-333	711	2	donor	donor	NOUN
ftr-333	711	3	,	,	PUNCT
ftr-333	711	4	however	however	ADV
ftr-333	711	5	,	,	PUNCT
ftr-333	711	6	bore	bear	VERB
ftr-333	711	7	the	the	DET
ftr-333	711	8	burden	burden	NOUN
ftr-333	711	9	of	of	ADP
ftr-333	711	10	establishing	establish	VERB
ftr-333	711	11	the	the	DET
ftr-333	711	12	value	value	NOUN
ftr-333	711	13	of	of	ADP
ftr-333	711	14	the	the	DET
ftr-333	711	15	preferred	prefer	VERB
ftr-333	711	16	seating.165	seating.165	ADJ
ftr-333	711	17	universities	university	NOUN
ftr-333	711	18	and	and	CCONJ
ftr-333	711	19	college	college	NOUN
ftr-333	711	20	were	be	AUX
ftr-333	711	21	once	once	ADV
ftr-333	711	22	again	again	ADV
ftr-333	711	23	in	in	ADP
ftr-333	711	24	uproar	uproar	NOUN
ftr-333	711	25	.	.	PUNCT
ftr-333	712	1	thus	thus	ADV
ftr-333	712	2	,	,	PUNCT
ftr-333	712	3	in	in	ADP
ftr-333	712	4	1988	1988	NUM
ftr-333	712	5	,	,	PUNCT
ftr-333	712	6	congress	congress	PROPN
ftr-333	712	7	promulgated	promulgate	VERB
ftr-333	712	8	the	the	DET
ftr-333	712	9	season	season	NOUN
ftr-333	712	10	ticket	ticket	NOUN
ftr-333	712	11	exception	exception	NOUN
ftr-333	712	12	stating	state	VERB
ftr-333	712	13	it	it	PRON
ftr-333	712	14	was	be	AUX
ftr-333	712	15	intended	intend	VERB
ftr-333	712	16	“	"	PUNCT
ftr-333	712	17	to	to	PART
ftr-333	712	18	eliminate	eliminate	VERB
ftr-333	712	19	otherwise	otherwise	ADV
ftr-333	712	20	unavoidable	unavoidable	ADJ
ftr-333	712	21	valuation	valuation	NOUN
ftr-333	712	22	controversies	controversy	NOUN
ftr-333	712	23	.	.	PUNCT
ftr-333	713	1	”166	”166	NOUN
ftr-333	713	2	159	159	NUM
ftr-333	713	3	.	.	PUNCT
ftr-333	714	1	it	it	PRON
ftr-333	714	2	is	be	AUX
ftr-333	714	3	not	not	PART
ftr-333	714	4	out	out	ADP
ftr-333	714	5	of	of	ADP
ftr-333	714	6	the	the	DET
ftr-333	714	7	realm	realm	NOUN
ftr-333	714	8	that	that	PRON
ftr-333	714	9	a	a	DET
ftr-333	714	10	university	university	NOUN
ftr-333	714	11	requires	require	VERB
ftr-333	714	12	a	a	DET
ftr-333	714	13	$	$	SYM
ftr-333	714	14	10,000	10,000	NUM
ftr-333	714	15	minimum	minimum	ADJ
ftr-333	714	16	donation	donation	NOUN
ftr-333	714	17	.	.	PUNCT
ftr-333	715	1	in	in	ADP
ftr-333	715	2	2008	2008	NUM
ftr-333	715	3	,	,	PUNCT
ftr-333	715	4	the	the	DET
ftr-333	715	5	university	university	PROPN
ftr-333	715	6	of	of	ADP
ftr-333	715	7	georgia	georgia	PROPN
ftr-333	715	8	required	require	VERB
ftr-333	715	9	a	a	DET
ftr-333	715	10	$	$	SYM
ftr-333	715	11	10,651	10,651	NUM
ftr-333	715	12	minimum	minimum	ADJ
ftr-333	715	13	donation	donation	NOUN
ftr-333	715	14	to	to	PART
ftr-333	715	15	obtain	obtain	VERB
ftr-333	715	16	the	the	DET
ftr-333	715	17	right	right	ADJ
ftr-333	715	18	purchase	purchase	NOUN
ftr-333	715	19	season	season	NOUN
ftr-333	715	20	tickets	ticket	NOUN
ftr-333	715	21	.	.	PUNCT
ftr-333	716	1	also	also	ADV
ftr-333	716	2	,	,	PUNCT
ftr-333	716	3	the	the	DET
ftr-333	716	4	minimum	minimum	ADJ
ftr-333	716	5	donation	donation	NOUN
ftr-333	716	6	at	at	ADP
ftr-333	716	7	many	many	ADJ
ftr-333	716	8	schools	school	NOUN
ftr-333	716	9	varies	vary	VERB
ftr-333	716	10	depending	depend	VERB
ftr-333	716	11	on	on	ADP
ftr-333	716	12	the	the	DET
ftr-333	716	13	location	location	NOUN
ftr-333	716	14	of	of	ADP
ftr-333	716	15	the	the	DET
ftr-333	716	16	desired	desire	VERB
ftr-333	716	17	seat	seat	NOUN
ftr-333	716	18	.	.	PUNCT
ftr-333	717	1	furthermore	furthermore	ADV
ftr-333	717	2	,	,	PUNCT
ftr-333	717	3	the	the	DET
ftr-333	717	4	donation	donation	NOUN
ftr-333	717	5	in	in	ADP
ftr-333	717	6	some	some	DET
ftr-333	717	7	cases	case	NOUN
ftr-333	717	8	is	be	AUX
ftr-333	717	9	more	more	ADJ
ftr-333	717	10	than	than	ADP
ftr-333	717	11	the	the	DET
ftr-333	717	12	price	price	NOUN
ftr-333	717	13	of	of	ADP
ftr-333	717	14	the	the	DET
ftr-333	717	15	season	season	NOUN
ftr-333	717	16	tickets	ticket	NOUN
ftr-333	717	17	.	.	PUNCT
ftr-333	718	1	160	160	NUM
ftr-333	718	2	.	.	PUNCT
ftr-333	719	1	murphy	murphy	PROPN
ftr-333	719	2	,	,	PUNCT
ftr-333	719	3	revenue	revenue	NOUN
ftr-333	719	4	ruling	ruling	NOUN
ftr-333	719	5	,	,	PUNCT
ftr-333	719	6	supra	supra	PROPN
ftr-333	719	7	note	note	NOUN
ftr-333	719	8	158	158	NUM
ftr-333	719	9	,	,	PUNCT
ftr-333	719	10	at	at	ADP
ftr-333	719	11	301	301	NUM
ftr-333	719	12	n.7	n.7	X
ftr-333	719	13	(	(	PUNCT
ftr-333	719	14	noting	note	VERB
ftr-333	719	15	that	that	SCONJ
ftr-333	719	16	,	,	PUNCT
ftr-333	719	17	in	in	ADP
ftr-333	719	18	a	a	DET
ftr-333	719	19	1985	1985	NUM
ftr-333	719	20	statement	statement	NOUN
ftr-333	719	21	,	,	PUNCT
ftr-333	719	22	the	the	DET
ftr-333	719	23	ncaa	ncaa	NOUN
ftr-333	719	24	stated	state	VERB
ftr-333	719	25	that	that	SCONJ
ftr-333	719	26	,	,	PUNCT
ftr-333	719	27	“	"	PUNCT
ftr-333	719	28	the	the	DET
ftr-333	719	29	results	result	NOUN
ftr-333	719	30	of	of	ADP
ftr-333	719	31	[	[	X
ftr-333	719	32	a	a	X
ftr-333	719	33	]	]	X
ftr-333	719	34	survey	survey	NOUN
ftr-333	719	35	of	of	ADP
ftr-333	719	36	its	its	PRON
ftr-333	719	37	member	member	NOUN
ftr-333	719	38	schools	school	NOUN
ftr-333	719	39	[	[	X
ftr-333	719	40	concluded	conclude	VERB
ftr-333	719	41	]	]	PUNCT
ftr-333	719	42	that	that	SCONJ
ftr-333	719	43	77	77	NUM
ftr-333	719	44	%	%	NOUN
ftr-333	719	45	of	of	ADP
ftr-333	719	46	the	the	DET
ftr-333	719	47	schools	school	NOUN
ftr-333	719	48	responding	respond	VERB
ftr-333	719	49	had	have	VERB
ftr-333	719	50	preferential	preferential	ADJ
ftr-333	719	51	seating	seating	NOUN
ftr-333	719	52	as	as	ADP
ftr-333	719	53	a	a	DET
ftr-333	719	54	benefit	benefit	NOUN
ftr-333	719	55	of	of	ADP
ftr-333	719	56	membership	membership	NOUN
ftr-333	719	57	.	.	PUNCT
ftr-333	719	58	”	"	PUNCT
ftr-333	719	59	)	)	PUNCT
ftr-333	719	60	.	.	PUNCT
ftr-333	720	1	161	161	NUM
ftr-333	720	2	.	.	X
ftr-333	720	3	1984	1984	NUM
ftr-333	720	4	-	-	SYM
ftr-333	720	5	2	2	NUM
ftr-333	720	6	c.b	c.b	PROPN
ftr-333	720	7	.	.	PROPN
ftr-333	720	8	55	55	NUM
ftr-333	720	9	.	.	X
ftr-333	720	10	162	162	NUM
ftr-333	720	11	.	.	PUNCT
ftr-333	720	12	announcement	announcement	NOUN
ftr-333	720	13	84	84	NUM
ftr-333	720	14	-	-	SYM
ftr-333	720	15	101	101	NUM
ftr-333	720	16	,	,	PUNCT
ftr-333	720	17	1984	1984	NUM
ftr-333	720	18	-	-	SYM
ftr-333	720	19	45	45	NUM
ftr-333	720	20	i.r.b	i.r.b	NOUN
ftr-333	720	21	.	.	PUNCT
ftr-333	720	22	21	21	NUM
ftr-333	720	23	(	(	PUNCT
ftr-333	720	24	stating	state	VERB
ftr-333	720	25	that	that	SCONJ
ftr-333	720	26	“	"	PUNCT
ftr-333	720	27	based	base	VERB
ftr-333	720	28	on	on	ADP
ftr-333	720	29	news	news	NOUN
ftr-333	720	30	release	release	NOUN
ftr-333	720	31	ir-84	ir-84	NOUN
ftr-333	720	32	-	-	SYM
ftr-333	720	33	111	111	NUM
ftr-333	720	34	,	,	PUNCT
ftr-333	720	35	dated	date	VERB
ftr-333	720	36	october	october	PROPN
ftr-333	720	37	19	19	NUM
ftr-333	720	38	,	,	PUNCT
ftr-333	720	39	1984	1984	NUM
ftr-333	720	40	”	"	PUNCT
ftr-333	720	41	that	that	PRON
ftr-333	720	42	the	the	DET
ftr-333	720	43	revenue	revenue	NOUN
ftr-333	720	44	ruling	rule	VERB
ftr-333	720	45	84	84	NUM
ftr-333	720	46	-	-	SYM
ftr-333	720	47	132	132	NUM
ftr-333	720	48	was	be	AUX
ftr-333	720	49	“	"	PUNCT
ftr-333	720	50	suspended	suspend	VERB
ftr-333	720	51	pending	pende	VERB
ftr-333	720	52	a	a	DET
ftr-333	720	53	public	public	ADJ
ftr-333	720	54	session	session	NOUN
ftr-333	720	55	on	on	ADP
ftr-333	720	56	the	the	DET
ftr-333	720	57	implications	implication	NOUN
ftr-333	720	58	of	of	ADP
ftr-333	720	59	rev	rev	PROPN
ftr-333	720	60	.	.	PROPN
ftr-333	720	61	rul	rul	NOUN
ftr-333	720	62	.	.	PUNCT
ftr-333	721	1	84	84	NUM
ftr-333	721	2	-	-	SYM
ftr-333	721	3	132	132	NUM
ftr-333	721	4	upon	upon	SCONJ
ftr-333	721	5	the	the	DET
ftr-333	721	6	varied	varied	ADJ
ftr-333	721	7	athletic	athletic	ADJ
ftr-333	721	8	scholarship	scholarship	NOUN
ftr-333	721	9	programs	program	NOUN
ftr-333	721	10	in	in	ADP
ftr-333	721	11	existence	existence	NOUN
ftr-333	721	12	throughout	throughout	ADP
ftr-333	721	13	the	the	DET
ftr-333	721	14	country	country	NOUN
ftr-333	721	15	.	.	PUNCT
ftr-333	721	16	”	"	PUNCT
ftr-333	721	17	)	)	PUNCT
ftr-333	721	18	.	.	PUNCT
ftr-333	722	1	163	163	NUM
ftr-333	722	2	.	.	PUNCT
ftr-333	723	1	toner	toner	NOUN
ftr-333	723	2	testifies	testify	VERB
ftr-333	723	3	at	at	ADP
ftr-333	723	4	irs	irs	PROPN
ftr-333	723	5	hearing	hear	VERB
ftr-333	723	6	on	on	ADP
ftr-333	723	7	contribution	contribution	NOUN
ftr-333	723	8	ruling	ruling	NOUN
ftr-333	723	9	,	,	PUNCT
ftr-333	723	10	the	the	DET
ftr-333	723	11	ncaa	ncaa	PROPN
ftr-333	723	12	news	news	PROPN
ftr-333	723	13	,	,	PUNCT
ftr-333	723	14	jan	jan	PROPN
ftr-333	723	15	.	.	PROPN
ftr-333	723	16	9	9	NUM
ftr-333	723	17	,	,	PUNCT
ftr-333	723	18	1985	1985	NUM
ftr-333	723	19	,	,	PUNCT
ftr-333	723	20	at	at	ADP
ftr-333	723	21	16	16	NUM
ftr-333	723	22	(	(	PUNCT
ftr-333	723	23	citing	cite	VERB
ftr-333	723	24	statement	statement	NOUN
ftr-333	723	25	of	of	ADP
ftr-333	723	26	john	john	PROPN
ftr-333	723	27	l.	l.	PROPN
ftr-333	723	28	toner	toner	PROPN
ftr-333	723	29	,	,	PUNCT
ftr-333	723	30	president	president	NOUN
ftr-333	723	31	,	,	PUNCT
ftr-333	723	32	national	national	ADJ
ftr-333	723	33	collegiate	collegiate	ADJ
ftr-333	723	34	athletic	athletic	PROPN
ftr-333	723	35	association	association	NOUN
ftr-333	723	36	,	,	PUNCT
ftr-333	723	37	to	to	ADP
ftr-333	723	38	the	the	DET
ftr-333	723	39	internal	internal	ADJ
ftr-333	723	40	revenue	revenue	NOUN
ftr-333	723	41	service	service	NOUN
ftr-333	723	42	on	on	ADP
ftr-333	723	43	the	the	DET
ftr-333	723	44	implications	implication	NOUN
ftr-333	723	45	of	of	ADP
ftr-333	723	46	revenue	revenue	NOUN
ftr-333	723	47	ruling	rule	VERB
ftr-333	723	48	84	84	NUM
ftr-333	723	49	-	-	SYM
ftr-333	723	50	132	132	NUM
ftr-333	723	51	(	(	PUNCT
ftr-333	723	52	jan	jan	PROPN
ftr-333	723	53	.	.	PROPN
ftr-333	723	54	7	7	NUM
ftr-333	723	55	,	,	PUNCT
ftr-333	723	56	1985	1985	NUM
ftr-333	723	57	)	)	PUNCT
ftr-333	723	58	)	)	PUNCT
ftr-333	723	59	.	.	PUNCT
ftr-333	724	1	164	164	NUM
ftr-333	724	2	.	.	PUNCT
ftr-333	724	3	1986	1986	NUM
ftr-333	724	4	-	-	SYM
ftr-333	724	5	1	1	NUM
ftr-333	724	6	c.b	c.b	PROPN
ftr-333	724	7	.	.	PROPN
ftr-333	724	8	88	88	NUM
ftr-333	724	9	.	.	PUNCT
ftr-333	724	10	165	165	NUM
ftr-333	724	11	.	.	PUNCT
ftr-333	725	1	i	i	PRON
ftr-333	725	2	d.	d.	PROPN
ftr-333	725	3	166	166	NUM
ftr-333	725	4	.	.	PUNCT
ftr-333	726	1	h.r	h.r	PROPN
ftr-333	726	2	.	.	PROPN
ftr-333	726	3	rep	rep	PROPN
ftr-333	726	4	.	.	PROPN
ftr-333	726	5	no	no	PROPN
ftr-333	726	6	.	.	NOUN
ftr-333	726	7	100	100	NUM
ftr-333	726	8	-	-	SYM
ftr-333	726	9	795	795	NUM
ftr-333	726	10	,	,	PUNCT
ftr-333	726	11	at	at	ADP
ftr-333	726	12	523–24	523–24	PROPN
ftr-333	726	13	(	(	PUNCT
ftr-333	726	14	1988	1988	NUM
ftr-333	726	15	)	)	PUNCT
ftr-333	726	16	.	.	PUNCT
ftr-333	727	1	486	486	NUM
ftr-333	727	2	florida	florida	PROPN
ftr-333	727	3	tax	tax	NOUN
ftr-333	727	4	review	review	NOUN
ftr-333	727	5	[	[	X
ftr-333	727	6	vol	vol	NOUN
ftr-333	727	7	.	.	PUNCT
ftr-333	728	1	12:6	12:6	NUM
ftr-333	728	2	iv	iv	NUM
ftr-333	728	3	.	.	PUNCT
ftr-333	729	1	the	the	DET
ftr-333	729	2	live	live	ADJ
ftr-333	729	3	burn	burn	NOUN
ftr-333	729	4	donation	donation	NOUN
ftr-333	729	5	for	for	ADP
ftr-333	729	6	decades	decade	NOUN
ftr-333	729	7	,	,	PUNCT
ftr-333	729	8	relying	rely	VERB
ftr-333	729	9	on	on	ADP
ftr-333	729	10	the	the	DET
ftr-333	729	11	tax	tax	NOUN
ftr-333	729	12	court	court	NOUN
ftr-333	729	13	’s	’s	PART
ftr-333	729	14	pre	pre	ADJ
ftr-333	729	15	-	-	ADJ
ftr-333	729	16	american	american	ADJ
ftr-333	729	17	bar	bar	NOUN
ftr-333	729	18	endowment	endowment	NOUN
ftr-333	729	19	decision	decision	NOUN
ftr-333	729	20	in	in	ADP
ftr-333	729	21	scharf	scharf	PROPN
ftr-333	729	22	v.	v.	ADP
ftr-333	729	23	commissioner,167	commissioner,167	ADJ
ftr-333	729	24	many	many	ADJ
ftr-333	729	25	believed	believe	VERB
ftr-333	729	26	a	a	DET
ftr-333	729	27	taxpayer	taxpayer	NOUN
ftr-333	729	28	could	could	AUX
ftr-333	729	29	claim	claim	VERB
ftr-333	729	30	a	a	DET
ftr-333	729	31	charitable	charitable	ADJ
ftr-333	729	32	deduction	deduction	NOUN
ftr-333	729	33	for	for	ADP
ftr-333	729	34	a	a	DET
ftr-333	729	35	live	live	ADJ
ftr-333	729	36	burn	burn	NOUN
ftr-333	729	37	donation.168	donation.168	NOUN
ftr-333	729	38	in	in	ADP
ftr-333	729	39	2004	2004	NUM
ftr-333	729	40	,	,	PUNCT
ftr-333	729	41	however	however	ADV
ftr-333	729	42	,	,	PUNCT
ftr-333	729	43	the	the	DET
ftr-333	729	44	service	service	NOUN
ftr-333	729	45	began	begin	VERB
ftr-333	729	46	targeting	target	VERB
ftr-333	729	47	live	live	ADJ
ftr-333	729	48	burn	burn	NOUN
ftr-333	729	49	donations.169	donations.169	ADP
ftr-333	729	50	the	the	DET
ftr-333	729	51	debate	debate	NOUN
ftr-333	729	52	over	over	ADP
ftr-333	729	53	the	the	DET
ftr-333	729	54	deductibility	deductibility	NOUN
ftr-333	729	55	of	of	ADP
ftr-333	729	56	a	a	DET
ftr-333	729	57	live	live	ADJ
ftr-333	729	58	burn	burn	NOUN
ftr-333	729	59	donation	donation	NOUN
ftr-333	729	60	began	begin	VERB
ftr-333	729	61	to	to	PART
ftr-333	729	62	garner	garner	VERB
ftr-333	729	63	national	national	ADJ
ftr-333	729	64	recognition	recognition	NOUN
ftr-333	729	65	as	as	SCONJ
ftr-333	729	66	the	the	DET
ftr-333	729	67	media	medium	NOUN
ftr-333	729	68	publicized	publicize	VERB
ftr-333	729	69	the	the	DET
ftr-333	729	70	service	service	NOUN
ftr-333	729	71	’s	’s	PART
ftr-333	729	72	attack	attack	NOUN
ftr-333	729	73	on	on	ADP
ftr-333	729	74	the	the	DET
ftr-333	729	75	charitable	charitable	ADJ
ftr-333	729	76	deduction	deduction	NOUN
ftr-333	729	77	claimed	claim	VERB
ftr-333	729	78	by	by	ADP
ftr-333	729	79	kirk	kirk	PROPN
ftr-333	729	80	herbstreit	herbstreit	PROPN
ftr-333	729	81	,	,	PUNCT
ftr-333	729	82	an	an	DET
ftr-333	729	83	espn	espn	PROPN
ftr-333	729	84	commentator	commentator	NOUN
ftr-333	729	85	and	and	CCONJ
ftr-333	729	86	former	former	ADJ
ftr-333	729	87	ohio	ohio	PROPN
ftr-333	729	88	state	state	NOUN
ftr-333	729	89	quarterback	quarterback	NOUN
ftr-333	729	90	,	,	PUNCT
ftr-333	729	91	for	for	ADP
ftr-333	729	92	the	the	DET
ftr-333	729	93	contribution	contribution	NOUN
ftr-333	729	94	of	of	ADP
ftr-333	729	95	his	his	PRON
ftr-333	729	96	home	home	NOUN
ftr-333	729	97	to	to	ADP
ftr-333	729	98	the	the	DET
ftr-333	729	99	local	local	ADJ
ftr-333	729	100	fire	fire	NOUN
ftr-333	730	1	department.170	department.170	ADV
ftr-333	730	2	soon	soon	ADV
ftr-333	730	3	after	after	ADV
ftr-333	730	4	,	,	PUNCT
ftr-333	730	5	the	the	DET
ftr-333	730	6	fire	fire	NOUN
ftr-333	730	7	surrounding	surround	VERB
ftr-333	730	8	live	live	ADJ
ftr-333	730	9	burn	burn	NOUN
ftr-333	730	10	donations	donation	NOUN
ftr-333	730	11	was	be	AUX
ftr-333	730	12	ignited	ignite	VERB
ftr-333	730	13	again	again	ADV
ftr-333	730	14	,	,	PUNCT
ftr-333	730	15	when	when	SCONJ
ftr-333	730	16	it	it	PRON
ftr-333	730	17	was	be	AUX
ftr-333	730	18	revealed	reveal	VERB
ftr-333	730	19	that	that	SCONJ
ftr-333	730	20	oregon	oregon	PROPN
ftr-333	730	21	gubernatorial	gubernatorial	ADJ
ftr-333	730	22	candidate	candidate	NOUN
ftr-333	730	23	,	,	PUNCT
ftr-333	730	24	chris	chris	PROPN
ftr-333	730	25	dudley	dudley	PROPN
ftr-333	730	26	,	,	PUNCT
ftr-333	730	27	took	take	VERB
ftr-333	730	28	a	a	DET
ftr-333	730	29	large	large	ADJ
ftr-333	730	30	deduction	deduction	NOUN
ftr-333	730	31	on	on	ADP
ftr-333	730	32	his	his	PRON
ftr-333	730	33	2004	2004	NUM
ftr-333	730	34	federal	federal	ADJ
ftr-333	730	35	income	income	NOUN
ftr-333	730	36	tax	tax	NOUN
ftr-333	730	37	return	return	NOUN
ftr-333	730	38	for	for	ADP
ftr-333	730	39	a	a	DET
ftr-333	730	40	live	live	ADJ
ftr-333	730	41	burn	burn	NOUN
ftr-333	730	42	donation	donation	NOUN
ftr-333	730	43	so	so	SCONJ
ftr-333	730	44	he	he	PRON
ftr-333	730	45	could	could	AUX
ftr-333	730	46	build	build	VERB
ftr-333	730	47	a	a	DET
ftr-333	730	48	new	new	ADJ
ftr-333	730	49	residence	residence	NOUN
ftr-333	730	50	on	on	ADP
ftr-333	730	51	the	the	DET
ftr-333	730	52	land.171	land.171	NOUN
ftr-333	730	53	recently	recently	ADV
ftr-333	730	54	,	,	PUNCT
ftr-333	730	55	several	several	ADJ
ftr-333	730	56	cases	case	NOUN
ftr-333	730	57	involving	involve	VERB
ftr-333	730	58	live	live	ADJ
ftr-333	730	59	burn	burn	NOUN
ftr-333	730	60	donations	donation	NOUN
ftr-333	730	61	were	be	AUX
ftr-333	730	62	filed	file	VERB
ftr-333	730	63	in	in	ADP
ftr-333	730	64	the	the	DET
ftr-333	730	65	tax	tax	NOUN
ftr-333	730	66	court	court	NOUN
ftr-333	730	67	and	and	CCONJ
ftr-333	730	68	the	the	DET
ftr-333	730	69	united	united	PROPN
ftr-333	730	70	states	states	PROPN
ftr-333	730	71	district	district	PROPN
ftr-333	730	72	court	court	NOUN
ftr-333	730	73	for	for	ADP
ftr-333	730	74	the	the	DET
ftr-333	730	75	southern	southern	ADJ
ftr-333	730	76	district	district	NOUN
ftr-333	730	77	of	of	ADP
ftr-333	730	78	ohio.172	ohio.172	NOUN
ftr-333	730	79	but	but	CCONJ
ftr-333	730	80	,	,	PUNCT
ftr-333	730	81	it	it	PRON
ftr-333	730	82	was	be	AUX
ftr-333	730	83	not	not	PART
ftr-333	730	84	until	until	ADP
ftr-333	730	85	2010	2010	NUM
ftr-333	730	86	that	that	SCONJ
ftr-333	730	87	the	the	DET
ftr-333	730	88	courts	court	NOUN
ftr-333	730	89	finally	finally	ADV
ftr-333	730	90	provided	provide	VERB
ftr-333	730	91	their	their	PRON
ftr-333	730	92	view	view	NOUN
ftr-333	730	93	on	on	ADP
ftr-333	730	94	the	the	DET
ftr-333	730	95	live	live	ADJ
ftr-333	730	96	burn	burn	NOUN
ftr-333	730	97	donation	donation	NOUN
ftr-333	730	98	in	in	ADP
ftr-333	730	99	light	light	NOUN
ftr-333	730	100	of	of	ADP
ftr-333	730	101	american	american	PROPN
ftr-333	730	102	bar	bar	PROPN
ftr-333	730	103	endowment	endowment	NOUN
ftr-333	730	104	.	.	PUNCT
ftr-333	731	1	167	167	NUM
ftr-333	731	2	.	.	X
ftr-333	731	3	32	32	NUM
ftr-333	731	4	t.c.m	t.c.m	NOUN
ftr-333	731	5	.	.	PUNCT
ftr-333	732	1	(	(	PUNCT
ftr-333	732	2	cch	cch	NOUN
ftr-333	732	3	)	)	PUNCT
ftr-333	732	4	1247	1247	NUM
ftr-333	732	5	(	(	PUNCT
ftr-333	732	6	1973	1973	NUM
ftr-333	732	7	)	)	PUNCT
ftr-333	732	8	.	.	PUNCT
ftr-333	733	1	168	168	NUM
ftr-333	733	2	.	.	PUNCT
ftr-333	734	1	see	see	VERB
ftr-333	734	2	supra	supra	PROPN
ftr-333	734	3	note	note	PROPN
ftr-333	734	4	5	5	NUM
ftr-333	734	5	and	and	CCONJ
ftr-333	734	6	accompanying	accompany	VERB
ftr-333	734	7	text	text	NOUN
ftr-333	734	8	.	.	PUNCT
ftr-333	735	1	169	169	NUM
ftr-333	735	2	.	.	PUNCT
ftr-333	736	1	see	see	VERB
ftr-333	736	2	supra	supra	PROPN
ftr-333	736	3	note	note	PROPN
ftr-333	736	4	6	6	NUM
ftr-333	736	5	and	and	CCONJ
ftr-333	736	6	accompanying	accompany	VERB
ftr-333	736	7	text	text	NOUN
ftr-333	736	8	.	.	PUNCT
ftr-333	737	1	170	170	NUM
ftr-333	737	2	.	.	PUNCT
ftr-333	738	1	see	see	VERB
ftr-333	738	2	supra	supra	PROPN
ftr-333	738	3	note	note	PROPN
ftr-333	738	4	7	7	NUM
ftr-333	738	5	and	and	CCONJ
ftr-333	738	6	accompanying	accompany	VERB
ftr-333	738	7	text	text	NOUN
ftr-333	738	8	.	.	PUNCT
ftr-333	739	1	171	171	X
ftr-333	739	2	.	.	PUNCT
ftr-333	740	1	see	see	VERB
ftr-333	740	2	supra	supra	PROPN
ftr-333	740	3	note	note	PROPN
ftr-333	740	4	8	8	NUM
ftr-333	740	5	and	and	CCONJ
ftr-333	740	6	accompanying	accompany	VERB
ftr-333	740	7	text	text	NOUN
ftr-333	740	8	.	.	PUNCT
ftr-333	741	1	it	it	PRON
ftr-333	741	2	appears	appear	VERB
ftr-333	741	3	that	that	SCONJ
ftr-333	741	4	dudley	dudley	PROPN
ftr-333	741	5	’s	’s	PART
ftr-333	741	6	deduction	deduction	NOUN
ftr-333	741	7	was	be	AUX
ftr-333	741	8	never	never	ADV
ftr-333	741	9	challenged	challenge	VERB
ftr-333	741	10	by	by	ADP
ftr-333	741	11	the	the	DET
ftr-333	741	12	service	service	NOUN
ftr-333	741	13	,	,	PUNCT
ftr-333	741	14	since	since	SCONJ
ftr-333	741	15	the	the	DET
ftr-333	741	16	deduction	deduction	NOUN
ftr-333	741	17	was	be	AUX
ftr-333	741	18	discovered	discover	VERB
ftr-333	741	19	after	after	ADP
ftr-333	741	20	the	the	DET
ftr-333	741	21	three	three	NUM
ftr-333	741	22	year	year	NOUN
ftr-333	741	23	time	time	NOUN
ftr-333	741	24	period	period	NOUN
ftr-333	741	25	the	the	DET
ftr-333	741	26	service	service	NOUN
ftr-333	741	27	typically	typically	ADV
ftr-333	741	28	has	have	VERB
ftr-333	741	29	to	to	PART
ftr-333	741	30	make	make	VERB
ftr-333	741	31	adjustments	adjustment	NOUN
ftr-333	741	32	to	to	ADP
ftr-333	741	33	a	a	DET
ftr-333	741	34	taxpayer	taxpayer	NOUN
ftr-333	741	35	’s	’s	PART
ftr-333	741	36	return	return	NOUN
ftr-333	741	37	.	.	PUNCT
ftr-333	742	1	i.r.c	i.r.c	NOUN
ftr-333	742	2	.	.	PUNCT
ftr-333	743	1	§	§	PROPN
ftr-333	743	2	6501	6501	NUM
ftr-333	743	3	(	(	PUNCT
ftr-333	743	4	providing	provide	VERB
ftr-333	743	5	the	the	DET
ftr-333	743	6	statute	statute	NOUN
ftr-333	743	7	of	of	ADP
ftr-333	743	8	limitations	limitation	NOUN
ftr-333	743	9	for	for	ADP
ftr-333	743	10	the	the	DET
ftr-333	743	11	service	service	NOUN
ftr-333	743	12	to	to	PART
ftr-333	743	13	assess	assess	VERB
ftr-333	743	14	additional	additional	ADJ
ftr-333	743	15	taxes	taxis	NOUN
ftr-333	743	16	to	to	ADP
ftr-333	743	17	a	a	DET
ftr-333	743	18	taxpayer	taxpayer	NOUN
ftr-333	743	19	)	)	PUNCT
ftr-333	743	20	.	.	PUNCT
ftr-333	744	1	for	for	ADP
ftr-333	744	2	a	a	DET
ftr-333	744	3	discussion	discussion	NOUN
ftr-333	744	4	of	of	ADP
ftr-333	744	5	how	how	SCONJ
ftr-333	744	6	dudley	dudley	PROPN
ftr-333	744	7	’s	’s	PART
ftr-333	744	8	live	live	ADJ
ftr-333	744	9	burn	burn	NOUN
ftr-333	744	10	donation	donation	NOUN
ftr-333	744	11	might	might	AUX
ftr-333	744	12	have	have	AUX
ftr-333	744	13	affected	affect	VERB
ftr-333	744	14	the	the	DET
ftr-333	744	15	outcome	outcome	NOUN
ftr-333	744	16	in	in	ADP
ftr-333	744	17	the	the	DET
ftr-333	744	18	gubernatorial	gubernatorial	ADJ
ftr-333	744	19	election	election	NOUN
ftr-333	744	20	see	see	VERB
ftr-333	744	21	generally	generally	ADV
ftr-333	744	22	oregon	oregon	PROPN
ftr-333	744	23	:	:	PUNCT
ftr-333	744	24	democrat	democrat	PROPN
ftr-333	744	25	wins	win	VERB
ftr-333	744	26	historic	historic	ADJ
ftr-333	744	27	3rd	3rd	ADJ
ftr-333	744	28	term	term	NOUN
ftr-333	744	29	as	as	ADP
ftr-333	744	30	governor	governor	NOUN
ftr-333	744	31	,	,	PUNCT
ftr-333	744	32	usa	usa	PROPN
ftr-333	744	33	today	today	NOUN
ftr-333	744	34	(	(	PUNCT
ftr-333	744	35	nov	nov	PROPN
ftr-333	744	36	.	.	PROPN
ftr-333	744	37	4	4	NUM
ftr-333	744	38	,	,	PUNCT
ftr-333	744	39	2010	2010	NUM
ftr-333	744	40	,	,	PUNCT
ftr-333	744	41	12:19	12:19	NUM
ftr-333	744	42	pm	pm	NOUN
ftr-333	744	43	)	)	PUNCT
ftr-333	744	44	,	,	PUNCT
ftr-333	744	45	http://www.usatoday.com/news/politics/2010-11-02-or-fullelection-results_n.htm	http://www.usatoday.com/news/politics/2010-11-02-or-fullelection-results_n.htm	X
ftr-333	744	46	(	(	PUNCT
ftr-333	744	47	noting	note	VERB
ftr-333	744	48	how	how	SCONJ
ftr-333	744	49	dudley	dudley	PROPN
ftr-333	744	50	’s	’s	PART
ftr-333	744	51	opposition	opposition	NOUN
ftr-333	744	52	used	use	VERB
ftr-333	744	53	his	his	PRON
ftr-333	744	54	house	house	NOUN
ftr-333	744	55	donation	donation	NOUN
ftr-333	744	56	deduction	deduction	NOUN
ftr-333	744	57	against	against	ADP
ftr-333	744	58	him	he	PRON
ftr-333	744	59	in	in	ADP
ftr-333	744	60	the	the	DET
ftr-333	744	61	2010	2010	NUM
ftr-333	744	62	oregon	oregon	PROPN
ftr-333	744	63	gubernatorial	gubernatorial	PROPN
ftr-333	744	64	election	election	NOUN
ftr-333	744	65	)	)	PUNCT
ftr-333	744	66	;	;	PUNCT
ftr-333	744	67	oregon	oregon	PROPN
ftr-333	744	68	2010	2010	NUM
ftr-333	744	69	election	election	NOUN
ftr-333	744	70	results	result	NOUN
ftr-333	744	71	,	,	PUNCT
ftr-333	744	72	oregonlive.com	oregonlive.com	X
ftr-333	744	73	,	,	PUNCT
ftr-333	744	74	http://gov.oregonlive.com/election/	http://gov.oregonlive.com/election/	PROPN
ftr-333	744	75	(	(	PUNCT
ftr-333	744	76	last	last	ADV
ftr-333	744	77	visited	visit	VERB
ftr-333	744	78	nov	nov	PROPN
ftr-333	744	79	.	.	PROPN
ftr-333	744	80	20	20	NUM
ftr-333	744	81	,	,	PUNCT
ftr-333	744	82	2011	2011	NUM
ftr-333	744	83	)	)	PUNCT
ftr-333	744	84	(	(	PUNCT
ftr-333	744	85	providing	provide	VERB
ftr-333	744	86	that	that	PRON
ftr-333	744	87	dudley	dudley	PROPN
ftr-333	744	88	received	receive	VERB
ftr-333	744	89	forty	forty	NUM
ftr-333	744	90	-	-	PUNCT
ftr-333	744	91	eight	eight	NUM
ftr-333	744	92	percent	percent	NOUN
ftr-333	744	93	of	of	ADP
ftr-333	744	94	the	the	DET
ftr-333	744	95	vote	vote	NOUN
ftr-333	744	96	;	;	PUNCT
ftr-333	744	97	his	his	PRON
ftr-333	744	98	opponent	opponent	NOUN
ftr-333	744	99	received	receive	VERB
ftr-333	744	100	forty	forty	NUM
ftr-333	744	101	-	-	PUNCT
ftr-333	744	102	nine	nine	NUM
ftr-333	744	103	percent	percent	NOUN
ftr-333	744	104	)	)	PUNCT
ftr-333	744	105	;	;	PUNCT
ftr-333	744	106	nigel	nigel	PROPN
ftr-333	744	107	duara	duara	PROPN
ftr-333	744	108	,	,	PUNCT
ftr-333	744	109	dudley	dudley	PROPN
ftr-333	744	110	gave	give	VERB
ftr-333	744	111	house	house	NOUN
ftr-333	744	112	for	for	ADP
ftr-333	744	113	fire	fire	NOUN
ftr-333	744	114	training	training	NOUN
ftr-333	744	115	,	,	PUNCT
ftr-333	744	116	got	get	VERB
ftr-333	744	117	tax	tax	NOUN
ftr-333	744	118	break	break	NOUN
ftr-333	744	119	,	,	PUNCT
ftr-333	744	120	bloomberg	bloomberg	PROPN
ftr-333	744	121	busn	busn	NOUN
ftr-333	744	122	.	.	PUNCT
ftr-333	745	1	wk	wk	X
ftr-333	745	2	.	.	PUNCT
ftr-333	746	1	(	(	PUNCT
ftr-333	746	2	oct	oct	PROPN
ftr-333	746	3	.	.	PROPN
ftr-333	746	4	8	8	NUM
ftr-333	746	5	,	,	PUNCT
ftr-333	746	6	2010	2010	NUM
ftr-333	746	7	,	,	PUNCT
ftr-333	746	8	8:58	8:58	NUM
ftr-333	746	9	am	am	NOUN
ftr-333	746	10	)	)	PUNCT
ftr-333	746	11	,	,	PUNCT
ftr-333	746	12	http://www.businessweek.com/ap/financialnews/d9inhb3o2.htm	http://www.businessweek.com/ap/financialnews/d9inhb3o2.htm	PROPN
ftr-333	746	13	(	(	PUNCT
ftr-333	746	14	discussing	discuss	VERB
ftr-333	746	15	oregon	oregon	PROPN
ftr-333	746	16	democrats	democrats	PROPN
ftr-333	746	17	’	’	PART
ftr-333	746	18	accusation	accusation	NOUN
ftr-333	746	19	that	that	SCONJ
ftr-333	746	20	dudley	dudley	PROPN
ftr-333	746	21	took	take	VERB
ftr-333	746	22	a	a	DET
ftr-333	746	23	fraudulent	fraudulent	ADJ
ftr-333	746	24	tax	tax	NOUN
ftr-333	746	25	deduction	deduction	NOUN
ftr-333	746	26	)	)	PUNCT
ftr-333	746	27	.	.	PUNCT
ftr-333	747	1	172	172	X
ftr-333	747	2	.	.	PUNCT
ftr-333	748	1	see	see	VERB
ftr-333	748	2	rolfs	rolfs	PROPN
ftr-333	748	3	v.	v.	PROPN
ftr-333	748	4	commissioner	commissioner	PROPN
ftr-333	748	5	,	,	PUNCT
ftr-333	748	6	135	135	NUM
ftr-333	748	7	t.c	t.c	PROPN
ftr-333	748	8	.	.	PROPN
ftr-333	748	9	471	471	NUM
ftr-333	748	10	(	(	PUNCT
ftr-333	748	11	2010	2010	NUM
ftr-333	748	12	)	)	PUNCT
ftr-333	748	13	,	,	PUNCT
ftr-333	748	14	aff’d	aff’d	VERB
ftr-333	748	15	668	668	NUM
ftr-333	748	16	f.3d	f.3d	NUM
ftr-333	748	17	888	888	NUM
ftr-333	748	18	(	(	PUNCT
ftr-333	748	19	7th	7th	ADJ
ftr-333	748	20	cir	cir	NOUN
ftr-333	748	21	.	.	PROPN
ftr-333	748	22	2012	2012	NUM
ftr-333	748	23	)	)	PUNCT
ftr-333	748	24	.	.	PUNCT
ftr-333	749	1	(	(	PUNCT
ftr-333	749	2	rolfs	rolfs	PROPN
ftr-333	749	3	was	be	AUX
ftr-333	749	4	filed	file	VERB
ftr-333	749	5	on	on	ADP
ftr-333	749	6	june	june	PROPN
ftr-333	749	7	7	7	NUM
ftr-333	749	8	,	,	PUNCT
ftr-333	749	9	2004	2004	NUM
ftr-333	749	10	)	)	PUNCT
ftr-333	749	11	;	;	PUNCT
ftr-333	750	1	petition	petition	NOUN
ftr-333	750	2	,	,	PUNCT
ftr-333	750	3	hendrix	hendrix	PROPN
ftr-333	750	4	v.	v.	PROPN
ftr-333	750	5	united	united	PROPN
ftr-333	750	6	states	states	PROPN
ftr-333	750	7	,	,	PUNCT
ftr-333	750	8	106	106	NUM
ftr-333	750	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-333	750	10	(	(	PUNCT
ftr-333	750	11	ria	ria	PROPN
ftr-333	750	12	)	)	PUNCT
ftr-333	750	13	2010	2010	NUM
ftr-333	750	14	-	-	SYM
ftr-333	750	15	5373	5373	NUM
ftr-333	750	16	(	(	PUNCT
ftr-333	750	17	s.d	s.d	PROPN
ftr-333	750	18	.	.	PROPN
ftr-333	750	19	ohio	ohio	PROPN
ftr-333	750	20	2010	2010	NUM
ftr-333	750	21	)	)	PUNCT
ftr-333	750	22	(	(	PUNCT
ftr-333	750	23	no	no	INTJ
ftr-333	750	24	.	.	PUNCT
ftr-333	751	1	2:09	2:09	NUM
ftr-333	751	2	-	-	PUNCT
ftr-333	751	3	cv-132	cv-132	NOUN
ftr-333	751	4	)	)	PUNCT
ftr-333	751	5	(	(	PUNCT
ftr-333	751	6	hendrix	hendrix	PROPN
ftr-333	751	7	was	be	AUX
ftr-333	751	8	filed	file	VERB
ftr-333	751	9	on	on	ADP
ftr-333	751	10	february	february	PROPN
ftr-333	751	11	,	,	PUNCT
ftr-333	751	12	24	24	NUM
ftr-333	751	13	,	,	PUNCT
ftr-333	751	14	2009	2009	NUM
ftr-333	751	15	)	)	PUNCT
ftr-333	751	16	;	;	PUNCT
ftr-333	752	1	petition	petition	NOUN
ftr-333	752	2	,	,	PUNCT
ftr-333	752	3	vassos	vassos	PROPN
ftr-333	752	4	v.	v.	PROPN
ftr-333	752	5	commissioner	commissioner	PROPN
ftr-333	752	6	,	,	PUNCT
ftr-333	752	7	no	no	INTJ
ftr-333	752	8	.	.	NOUN
ftr-333	752	9	2097	2097	NUM
ftr-333	752	10	-	-	SYM
ftr-333	752	11	10	10	NUM
ftr-333	752	12	(	(	PUNCT
ftr-333	752	13	t.c	t.c	PROPN
ftr-333	752	14	.	.	PROPN
ftr-333	752	15	jan	jan	PROPN
ftr-333	752	16	.	.	PROPN
ftr-333	752	17	19	19	NUM
ftr-333	752	18	,	,	PUNCT
ftr-333	752	19	2010	2010	NUM
ftr-333	752	20	)	)	PUNCT
ftr-333	752	21	(	(	PUNCT
ftr-333	752	22	vassos	vassos	PROPN
ftr-333	752	23	was	be	AUX
ftr-333	752	24	filed	file	VERB
ftr-333	752	25	on	on	ADP
ftr-333	752	26	january	january	PROPN
ftr-333	752	27	19	19	NUM
ftr-333	752	28	,	,	PUNCT
ftr-333	752	29	2010	2010	NUM
ftr-333	752	30	)	)	PUNCT
ftr-333	752	31	;	;	PUNCT
ftr-333	752	32	complaint	complaint	NOUN
ftr-333	752	33	,	,	PUNCT
ftr-333	752	34	herbstreit	herbstreit	PROPN
ftr-333	752	35	v.	v.	PROPN
ftr-333	752	36	united	united	PROPN
ftr-333	752	37	states	states	PROPN
ftr-333	752	38	,	,	PUNCT
ftr-333	752	39	no	no	INTJ
ftr-333	752	40	.	.	PUNCT
ftr-333	752	41	2:09	2:09	NUM
ftr-333	752	42	-	-	PUNCT
ftr-333	752	43	cv-216	cv-216	X
ftr-333	752	44	(	(	PUNCT
ftr-333	752	45	s.d	s.d	PROPN
ftr-333	752	46	.	.	PROPN
ftr-333	752	47	ohio	ohio	PROPN
ftr-333	752	48	mar	mar	PROPN
ftr-333	752	49	.	.	PROPN
ftr-333	752	50	19	19	NUM
ftr-333	752	51	,	,	PUNCT
ftr-333	752	52	2009	2009	NUM
ftr-333	752	53	)	)	PUNCT
ftr-333	752	54	(	(	PUNCT
ftr-333	752	55	dismissed	dismiss	VERB
ftr-333	752	56	without	without	ADP
ftr-333	752	57	prejudice	prejudice	NOUN
ftr-333	752	58	july	july	PROPN
ftr-333	752	59	15	15	NUM
ftr-333	752	60	,	,	PUNCT
ftr-333	752	61	2009	2009	NUM
ftr-333	752	62	)	)	PUNCT
ftr-333	752	63	.	.	PUNCT
ftr-333	753	1	2012	2012	NUM
ftr-333	753	2	]	]	PUNCT
ftr-333	753	3	relighting	relighte	VERB
ftr-333	753	4	the	the	DET
ftr-333	753	5	charitable	charitable	ADJ
ftr-333	753	6	deductions	deduction	NOUN
ftr-333	753	7	487	487	NUM
ftr-333	753	8	consequently	consequently	ADV
ftr-333	753	9	,	,	PUNCT
ftr-333	753	10	in	in	ADP
ftr-333	753	11	recent	recent	ADJ
ftr-333	753	12	years	year	NOUN
ftr-333	753	13	,	,	PUNCT
ftr-333	753	14	there	there	PRON
ftr-333	753	15	has	have	AUX
ftr-333	753	16	been	be	AUX
ftr-333	753	17	much	much	ADJ
ftr-333	753	18	confusion	confusion	NOUN
ftr-333	753	19	and	and	CCONJ
ftr-333	753	20	debate	debate	NOUN
ftr-333	753	21	over	over	ADP
ftr-333	753	22	whether	whether	SCONJ
ftr-333	753	23	live	live	ADJ
ftr-333	753	24	burn	burn	VERB
ftr-333	753	25	donations	donation	NOUN
ftr-333	753	26	qualify	qualify	VERB
ftr-333	753	27	for	for	ADP
ftr-333	753	28	charitable	charitable	ADJ
ftr-333	753	29	deductions	deduction	NOUN
ftr-333	753	30	.	.	PUNCT
ftr-333	754	1	in	in	ADP
ftr-333	754	2	early	early	ADJ
ftr-333	754	3	2010	2010	NUM
ftr-333	754	4	,	,	PUNCT
ftr-333	754	5	the	the	DET
ftr-333	754	6	united	united	PROPN
ftr-333	754	7	states	states	PROPN
ftr-333	754	8	district	district	PROPN
ftr-333	754	9	court	court	NOUN
ftr-333	754	10	for	for	ADP
ftr-333	754	11	the	the	DET
ftr-333	754	12	southern	southern	ADJ
ftr-333	754	13	district	district	NOUN
ftr-333	754	14	of	of	ADP
ftr-333	754	15	ohio	ohio	PROPN
ftr-333	754	16	,	,	PUNCT
ftr-333	754	17	in	in	ADP
ftr-333	754	18	hendrix	hendrix	PROPN
ftr-333	754	19	v.	v.	PROPN
ftr-333	754	20	united	united	PROPN
ftr-333	754	21	states,173	states,173	PROPN
ftr-333	754	22	issued	issue	VERB
ftr-333	754	23	the	the	DET
ftr-333	754	24	first	first	ADJ
ftr-333	754	25	opinion	opinion	NOUN
ftr-333	754	26	in	in	ADP
ftr-333	754	27	over	over	ADP
ftr-333	754	28	thirty	thirty	NUM
ftr-333	754	29	-	-	PUNCT
ftr-333	754	30	five	five	NUM
ftr-333	754	31	years	year	NOUN
ftr-333	754	32	disallowing	disallow	VERB
ftr-333	754	33	a	a	DET
ftr-333	754	34	live	live	ADJ
ftr-333	754	35	burn	burn	NOUN
ftr-333	754	36	donation	donation	NOUN
ftr-333	754	37	.	.	PUNCT
ftr-333	755	1	however	however	ADV
ftr-333	755	2	,	,	PUNCT
ftr-333	755	3	the	the	DET
ftr-333	755	4	court	court	NOUN
ftr-333	755	5	’s	’s	PART
ftr-333	755	6	opinion	opinion	NOUN
ftr-333	755	7	was	be	AUX
ftr-333	755	8	not	not	PART
ftr-333	755	9	helpful	helpful	ADJ
ftr-333	755	10	because	because	SCONJ
ftr-333	755	11	ultimately	ultimately	ADV
ftr-333	755	12	the	the	DET
ftr-333	755	13	court	court	NOUN
ftr-333	755	14	disallowed	disallow	VERB
ftr-333	755	15	the	the	DET
ftr-333	755	16	live	live	ADJ
ftr-333	755	17	burn	burn	NOUN
ftr-333	755	18	donation	donation	NOUN
ftr-333	755	19	on	on	ADP
ftr-333	755	20	a	a	DET
ftr-333	755	21	technicality	technicality	NOUN
ftr-333	755	22	—	—	PUNCT
ftr-333	755	23	the	the	DET
ftr-333	755	24	lack	lack	NOUN
ftr-333	755	25	of	of	ADP
ftr-333	755	26	a	a	DET
ftr-333	755	27	qualified	qualified	ADJ
ftr-333	755	28	appraisal	appraisal	NOUN
ftr-333	755	29	and	and	CCONJ
ftr-333	755	30	“	"	PUNCT
ftr-333	755	31	contemporaneous	contemporaneous	ADJ
ftr-333	755	32	written	write	VERB
ftr-333	755	33	acknowledgement	acknowledgement	NOUN
ftr-333	755	34	.	.	PUNCT
ftr-333	756	1	”174	”174	PUNCT
ftr-333	756	2	then	then	ADV
ftr-333	756	3	,	,	PUNCT
ftr-333	756	4	nine	nine	NUM
ftr-333	756	5	months	month	NOUN
ftr-333	756	6	later	later	ADV
ftr-333	756	7	,	,	PUNCT
ftr-333	756	8	in	in	ADP
ftr-333	756	9	rolfs	rolfs	NOUN
ftr-333	756	10	,	,	PUNCT
ftr-333	756	11	the	the	DET
ftr-333	756	12	tax	tax	NOUN
ftr-333	756	13	court	court	NOUN
ftr-333	756	14	,	,	PUNCT
ftr-333	756	15	which	which	PRON
ftr-333	756	16	was	be	AUX
ftr-333	756	17	affirmed	affirm	VERB
ftr-333	756	18	by	by	ADP
ftr-333	756	19	the	the	DET
ftr-333	756	20	seventh	seventh	ADJ
ftr-333	756	21	circuit	circuit	NOUN
ftr-333	756	22	,	,	PUNCT
ftr-333	756	23	overruled	overrule	VERB
ftr-333	756	24	scharf	scharf	NOUN
ftr-333	756	25	and	and	CCONJ
ftr-333	756	26	held	hold	VERB
ftr-333	756	27	that	that	SCONJ
ftr-333	756	28	a	a	DET
ftr-333	756	29	live	live	ADJ
ftr-333	756	30	burn	burn	NOUN
ftr-333	756	31	donation	donation	NOUN
ftr-333	756	32	was	be	AUX
ftr-333	756	33	a	a	DET
ftr-333	756	34	quid	quid	ADJ
ftr-333	756	35	pro	pro	X
ftr-333	756	36	quo	quo	NOUN
ftr-333	756	37	transaction.175	transaction.175	PROPN
ftr-333	756	38	in	in	ADP
ftr-333	756	39	applying	apply	VERB
ftr-333	756	40	the	the	DET
ftr-333	756	41	quid	quid	ADJ
ftr-333	756	42	pro	pro	X
ftr-333	756	43	quo	quo	NOUN
ftr-333	756	44	test	test	NOUN
ftr-333	756	45	,	,	PUNCT
ftr-333	756	46	the	the	DET
ftr-333	756	47	tax	tax	NOUN
ftr-333	756	48	court	court	NOUN
ftr-333	756	49	stated	state	VERB
ftr-333	756	50	that	that	SCONJ
ftr-333	756	51	the	the	DET
ftr-333	756	52	demolition	demolition	NOUN
ftr-333	756	53	benefit	benefit	NOUN
ftr-333	756	54	received	receive	VERB
ftr-333	756	55	in	in	ADP
ftr-333	756	56	exchange	exchange	NOUN
ftr-333	756	57	for	for	ADP
ftr-333	756	58	the	the	DET
ftr-333	756	59	live	live	ADJ
ftr-333	756	60	burn	burn	NOUN
ftr-333	756	61	donation	donation	NOUN
ftr-333	756	62	outweighed	outweigh	VERB
ftr-333	756	63	the	the	DET
ftr-333	756	64	fair	fair	ADJ
ftr-333	756	65	market	market	NOUN
ftr-333	756	66	value	value	NOUN
ftr-333	756	67	of	of	ADP
ftr-333	756	68	the	the	DET
ftr-333	756	69	house	house	NOUN
ftr-333	756	70	donated	donate	VERB
ftr-333	756	71	because	because	SCONJ
ftr-333	756	72	the	the	DET
ftr-333	756	73	house	house	NOUN
ftr-333	756	74	had	have	VERB
ftr-333	756	75	a	a	DET
ftr-333	756	76	restricted	restricted	ADJ
ftr-333	756	77	use.176	use.176	NOUN
ftr-333	756	78	accordingly	accordingly	ADV
ftr-333	756	79	,	,	PUNCT
ftr-333	756	80	the	the	DET
ftr-333	756	81	taxpayer	taxpayer	NOUN
ftr-333	756	82	was	be	AUX
ftr-333	756	83	unable	unable	ADJ
ftr-333	756	84	to	to	PART
ftr-333	756	85	claim	claim	VERB
ftr-333	756	86	a	a	DET
ftr-333	756	87	charitable	charitable	ADJ
ftr-333	756	88	deduction	deduction	NOUN
ftr-333	756	89	for	for	ADP
ftr-333	756	90	its	its	PRON
ftr-333	756	91	live	live	ADJ
ftr-333	756	92	burn	burn	NOUN
ftr-333	756	93	donation	donation	NOUN
ftr-333	756	94	.	.	PUNCT
ftr-333	757	1	prior	prior	ADV
ftr-333	757	2	to	to	ADP
ftr-333	757	3	exploring	explore	VERB
ftr-333	757	4	the	the	DET
ftr-333	757	5	relevant	relevant	ADJ
ftr-333	757	6	case	case	NOUN
ftr-333	757	7	law	law	NOUN
ftr-333	757	8	regarding	regard	VERB
ftr-333	757	9	the	the	DET
ftr-333	757	10	deductibility	deductibility	NOUN
ftr-333	757	11	of	of	ADP
ftr-333	757	12	the	the	DET
ftr-333	757	13	live	live	ADJ
ftr-333	757	14	burn	burn	NOUN
ftr-333	757	15	donation	donation	NOUN
ftr-333	757	16	,	,	PUNCT
ftr-333	757	17	a	a	DET
ftr-333	757	18	brief	brief	ADJ
ftr-333	757	19	overview	overview	NOUN
ftr-333	757	20	of	of	ADP
ftr-333	757	21	the	the	DET
ftr-333	757	22	relevance	relevance	NOUN
ftr-333	757	23	of	of	ADP
ftr-333	757	24	live	live	ADJ
ftr-333	757	25	burn	burn	NOUN
ftr-333	757	26	training	training	NOUN
ftr-333	757	27	is	be	AUX
ftr-333	757	28	necessary	necessary	ADJ
ftr-333	757	29	.	.	PUNCT
ftr-333	758	1	a.	a.	NOUN
ftr-333	759	1	an	an	DET
ftr-333	759	2	overview	overview	NOUN
ftr-333	759	3	of	of	ADP
ftr-333	759	4	live	live	ADJ
ftr-333	759	5	burn	burn	NOUN
ftr-333	759	6	training	train	VERB
ftr-333	759	7	“	"	PUNCT
ftr-333	759	8	live	live	ADJ
ftr-333	759	9	burn	burn	NOUN
ftr-333	759	10	training	training	NOUN
ftr-333	759	11	is	be	AUX
ftr-333	759	12	the	the	DET
ftr-333	759	13	best	good	ADJ
ftr-333	759	14	,	,	PUNCT
ftr-333	759	15	most	most	ADV
ftr-333	759	16	comprehensive	comprehensive	ADJ
ftr-333	759	17	,	,	PUNCT
ftr-333	759	18	realistic	realistic	ADJ
ftr-333	759	19	training	training	NOUN
ftr-333	759	20	that	that	SCONJ
ftr-333	759	21	firefighters	firefighter	NOUN
ftr-333	759	22	can	can	AUX
ftr-333	759	23	take	take	VERB
ftr-333	759	24	part	part	NOUN
ftr-333	759	25	in	in	ADP
ftr-333	759	26	,	,	PUNCT
ftr-333	759	27	as	as	SCONJ
ftr-333	759	28	burn	burn	VERB
ftr-333	759	29	towers	tower	NOUN
ftr-333	759	30	with	with	ADP
ftr-333	759	31	propane	propane	NOUN
ftr-333	759	32	fires	fire	NOUN
ftr-333	759	33	do	do	AUX
ftr-333	759	34	not	not	PART
ftr-333	759	35	have	have	VERB
ftr-333	759	36	the	the	DET
ftr-333	759	37	same	same	ADJ
ftr-333	759	38	effect	effect	NOUN
ftr-333	759	39	or	or	CCONJ
ftr-333	759	40	realistic	realistic	ADJ
ftr-333	759	41	or	or	CCONJ
ftr-333	759	42	authenticity	authenticity	NOUN
ftr-333	759	43	as	as	SCONJ
ftr-333	759	44	burn	burn	VERB
ftr-333	759	45	training	training	NOUN
ftr-333	759	46	with	with	ADP
ftr-333	759	47	donated	donate	VERB
ftr-333	759	48	structures	structure	NOUN
ftr-333	759	49	.	.	PUNCT
ftr-333	759	50	”177	”177	PROPN
ftr-333	759	51	throughout	throughout	ADP
ftr-333	759	52	the	the	DET
ftr-333	759	53	country	country	NOUN
ftr-333	759	54	,	,	PUNCT
ftr-333	759	55	both	both	CCONJ
ftr-333	759	56	career	career	NOUN
ftr-333	759	57	and	and	CCONJ
ftr-333	759	58	volunteer	volunteer	NOUN
ftr-333	759	59	fire	fire	NOUN
ftr-333	759	60	173	173	NUM
ftr-333	759	61	.	.	NOUN
ftr-333	759	62	106	106	NUM
ftr-333	759	63	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-333	759	64	(	(	PUNCT
ftr-333	759	65	ria	ria	PROPN
ftr-333	759	66	)	)	PUNCT
ftr-333	759	67	2010	2010	NUM
ftr-333	759	68	-	-	SYM
ftr-333	759	69	5373	5373	NUM
ftr-333	759	70	(	(	PUNCT
ftr-333	759	71	s.d	s.d	PROPN
ftr-333	759	72	.	.	PROPN
ftr-333	759	73	ohio	ohio	PROPN
ftr-333	759	74	2010	2010	NUM
ftr-333	759	75	)	)	PUNCT
ftr-333	759	76	.	.	PUNCT
ftr-333	760	1	174	174	NUM
ftr-333	760	2	.	.	PUNCT
ftr-333	761	1	see	see	VERB
ftr-333	761	2	i	i	PRON
ftr-333	761	3	d.	d.	PROPN
ftr-333	761	4	at	at	ADP
ftr-333	761	5	2010	2010	NUM
ftr-333	761	6	-	-	SYM
ftr-333	761	7	5373	5373	NUM
ftr-333	761	8	.	.	PUNCT
ftr-333	762	1	see	see	VERB
ftr-333	762	2	also	also	ADV
ftr-333	762	3	martin	martin	PROPN
ftr-333	762	4	j.	j.	PROPN
ftr-333	762	5	mcmahon	mcmahon	PROPN
ftr-333	762	6	,	,	PUNCT
ftr-333	762	7	jr	jr	PROPN
ftr-333	762	8	.	.	PROPN
ftr-333	762	9	,	,	PUNCT
ftr-333	762	10	ira	ira	PROPN
ftr-333	762	11	b.	b.	PROPN
ftr-333	762	12	shepard	shepard	PROPN
ftr-333	762	13	&	&	CCONJ
ftr-333	762	14	daniel	daniel	PROPN
ftr-333	762	15	l.	l.	PROPN
ftr-333	762	16	summons	summon	NOUN
ftr-333	762	17	,	,	PUNCT
ftr-333	762	18	recent	recent	ADJ
ftr-333	762	19	developments	development	NOUN
ftr-333	762	20	in	in	ADP
ftr-333	762	21	federal	federal	ADJ
ftr-333	762	22	income	income	NOUN
ftr-333	762	23	taxation	taxation	NOUN
ftr-333	762	24	:	:	PUNCT
ftr-333	762	25	the	the	DET
ftr-333	762	26	year	year	NOUN
ftr-333	762	27	2010	2010	NUM
ftr-333	762	28	,	,	PUNCT
ftr-333	762	29	10	10	NUM
ftr-333	762	30	fla	fla	NOUN
ftr-333	762	31	.	.	PUNCT
ftr-333	763	1	tax	tax	PROPN
ftr-333	763	2	.	.	PUNCT
ftr-333	764	1	rev	rev	PROPN
ftr-333	764	2	.	.	PROPN
ftr-333	764	3	565	565	NUM
ftr-333	764	4	,	,	PUNCT
ftr-333	764	5	701–02	701–02	NUM
ftr-333	764	6	(	(	PUNCT
ftr-333	764	7	2011	2011	NUM
ftr-333	764	8	)	)	PUNCT
ftr-333	764	9	(	(	PUNCT
ftr-333	764	10	“	"	PUNCT
ftr-333	764	11	both	both	DET
ftr-333	764	12	their	their	PRON
ftr-333	764	13	house	house	NOUN
ftr-333	764	14	and	and	CCONJ
ftr-333	764	15	their	their	PRON
ftr-333	764	16	claimed	claim	VERB
ftr-333	764	17	charitable	charitable	ADJ
ftr-333	764	18	contribution	contribution	NOUN
ftr-333	764	19	deduction	deduction	NOUN
ftr-333	764	20	went	go	VERB
ftr-333	764	21	up	up	ADP
ftr-333	764	22	in	in	ADP
ftr-333	764	23	smoke	smoke	NOUN
ftr-333	764	24	.	.	PUNCT
ftr-333	765	1	district	district	NOUN
ftr-333	765	2	court	court	PROPN
ftr-333	765	3	denies	deny	VERB
ftr-333	765	4	deduction	deduction	NOUN
ftr-333	765	5	for	for	ADP
ftr-333	765	6	about	about	ADP
ftr-333	765	7	-	-	PUNCT
ftr-333	765	8	to	to	PART
ftr-333	765	9	-	-	PUNCT
ftr-333	765	10	be	be	AUX
ftr-333	765	11	-	-	PUNCT
ftr-333	765	12	demolished	demolish	VERB
ftr-333	765	13	house	house	NOUN
ftr-333	765	14	to	to	ADP
ftr-333	765	15	local	local	ADJ
ftr-333	765	16	fire	fire	NOUN
ftr-333	765	17	department	department	NOUN
ftr-333	765	18	on	on	ADP
ftr-333	765	19	‘	'	PUNCT
ftr-333	765	20	qualified	qualified	ADJ
ftr-333	765	21	appraisal	appraisal	NOUN
ftr-333	765	22	’	'	PUNCT
ftr-333	765	23	and	and	CCONJ
ftr-333	765	24	‘	'	PUNCT
ftr-333	765	25	contemporaneous	contemporaneous	ADJ
ftr-333	765	26	written	write	VERB
ftr-333	765	27	acknowledgment	acknowledgment	NOUN
ftr-333	765	28	’	'	PUNCT
ftr-333	765	29	grounds	ground	NOUN
ftr-333	765	30	,	,	PUNCT
ftr-333	765	31	but	but	CCONJ
ftr-333	765	32	ducks	duck	VERB
ftr-333	765	33	the	the	DET
ftr-333	765	34	issue	issue	NOUN
ftr-333	765	35	of	of	ADP
ftr-333	765	36	whether	whether	SCONJ
ftr-333	765	37	taxpayers	taxpayer	NOUN
ftr-333	765	38	could	could	AUX
ftr-333	765	39	claim	claim	VERB
ftr-333	765	40	a	a	DET
ftr-333	765	41	deduction	deduction	NOUN
ftr-333	765	42	for	for	ADP
ftr-333	765	43	this	this	DET
ftr-333	765	44	type	type	NOUN
ftr-333	765	45	of	of	ADP
ftr-333	765	46	donation	donation	NOUN
ftr-333	765	47	.	.	PUNCT
ftr-333	765	48	”	"	PUNCT
ftr-333	765	49	)	)	PUNCT
ftr-333	765	50	.	.	PUNCT
ftr-333	766	1	175	175	NUM
ftr-333	766	2	.	.	PUNCT
ftr-333	767	1	rolfs	rolfs	PROPN
ftr-333	767	2	,	,	PUNCT
ftr-333	767	3	135	135	NUM
ftr-333	767	4	t.c	t.c	PROPN
ftr-333	767	5	.	.	PUNCT
ftr-333	768	1	at	at	ADP
ftr-333	768	2	487–89	487–89	NUM
ftr-333	768	3	aff’d	aff’d	VERB
ftr-333	768	4	668	668	NUM
ftr-333	768	5	f.3d	f.3d	NUM
ftr-333	768	6	888	888	NUM
ftr-333	768	7	(	(	PUNCT
ftr-333	768	8	7th	7th	ADJ
ftr-333	768	9	cir	cir	NOUN
ftr-333	768	10	.	.	PROPN
ftr-333	768	11	2012	2012	NUM
ftr-333	768	12	)	)	PUNCT
ftr-333	768	13	.	.	PUNCT
ftr-333	769	1	176	176	NUM
ftr-333	769	2	.	.	PUNCT
ftr-333	770	1	i	i	PRON
ftr-333	770	2	d.	d.	VERB
ftr-333	770	3	at	at	ADP
ftr-333	770	4	495	495	NUM
ftr-333	770	5	.	.	PUNCT
ftr-333	771	1	177	177	NUM
ftr-333	771	2	.	.	PUNCT
ftr-333	772	1	interview	interview	NOUN
ftr-333	772	2	with	with	ADP
ftr-333	772	3	jeff	jeff	PROPN
ftr-333	772	4	m.	m.	PROPN
ftr-333	772	5	balding	balding	PROPN
ftr-333	772	6	,	,	PUNCT
ftr-333	772	7	driver	driver	NOUN
ftr-333	772	8	eng’g	eng’g	NOUN
ftr-333	772	9	,	,	PUNCT
ftr-333	772	10	springfield	springfield	PROPN
ftr-333	772	11	fire	fire	PROPN
ftr-333	772	12	dep’t	dep’t	PROPN
ftr-333	772	13	(	(	PUNCT
ftr-333	772	14	sept	sept	PROPN
ftr-333	772	15	.	.	PROPN
ftr-333	772	16	11	11	NUM
ftr-333	772	17	,	,	PUNCT
ftr-333	772	18	2011	2011	NUM
ftr-333	772	19	)	)	PUNCT
ftr-333	773	1	[	[	X
ftr-333	773	2	hereinafter	hereinafter	NOUN
ftr-333	773	3	balding	bald	VERB
ftr-333	773	4	interview	interview	NOUN
ftr-333	773	5	]	]	PUNCT
ftr-333	773	6	.	.	PUNCT
ftr-333	774	1	see	see	VERB
ftr-333	774	2	also	also	ADV
ftr-333	774	3	rolfs	rolfs	ADJ
ftr-333	774	4	,	,	PUNCT
ftr-333	774	5	135	135	NUM
ftr-333	774	6	t.c	t.c	PROPN
ftr-333	774	7	.	.	PUNCT
ftr-333	775	1	at	at	ADP
ftr-333	775	2	475	475	NUM
ftr-333	775	3	(	(	PUNCT
ftr-333	775	4	“	"	PUNCT
ftr-333	775	5	chief	chief	ADJ
ftr-333	775	6	wieczorek	wieczorek	NOUN
ftr-333	775	7	believed	believe	VERB
ftr-333	775	8	the	the	DET
ftr-333	775	9	firefighter	firefighter	NOUN
ftr-333	775	10	training	training	NOUN
ftr-333	775	11	exercises	exercise	NOUN
ftr-333	775	12	conducted	conduct	VERB
ftr-333	775	13	at	at	ADP
ftr-333	775	14	the	the	DET
ftr-333	775	15	lake	lake	PROPN
ftr-333	775	16	house	house	PROPN
ftr-333	775	17	were	be	AUX
ftr-333	775	18	superior	superior	ADJ
ftr-333	775	19	to	to	ADP
ftr-333	775	20	the	the	DET
ftr-333	775	21	training	training	NOUN
ftr-333	775	22	exercises	exercise	NOUN
ftr-333	775	23	otherwise	otherwise	ADV
ftr-333	775	24	available	available	ADJ
ftr-333	775	25	to	to	ADP
ftr-333	775	26	the	the	DET
ftr-333	775	27	[	[	X
ftr-333	775	28	fire	fire	NOUN
ftr-333	775	29	department	department	NOUN
ftr-333	775	30	]	]	PUNCT
ftr-333	775	31	.	.	PUNCT
ftr-333	775	32	”	"	PUNCT
ftr-333	775	33	)	)	PUNCT
ftr-333	775	34	;	;	PUNCT
ftr-333	775	35	bruce	bruce	PROPN
ftr-333	775	36	vielmetti	vielmetti	PROPN
ftr-333	775	37	,	,	PUNCT
ftr-333	775	38	decision	decision	NOUN
ftr-333	775	39	awaited	await	VERB
ftr-333	775	40	on	on	ADP
ftr-333	775	41	denial	denial	NOUN
ftr-333	775	42	of	of	ADP
ftr-333	775	43	tax	tax	NOUN
ftr-333	775	44	break	break	NOUN
ftr-333	775	45	for	for	ADP
ftr-333	775	46	burning	burn	VERB
ftr-333	775	47	house	house	NOUN
ftr-333	775	48	,	,	PUNCT
ftr-333	775	49	jsonline	jsonline	PROPN
ftr-333	775	50	,	,	PUNCT
ftr-333	775	51	(	(	PUNCT
ftr-333	775	52	april	april	PROPN
ftr-333	775	53	3	3	NUM
ftr-333	775	54	,	,	PUNCT
ftr-333	775	55	2011	2011	NUM
ftr-333	775	56	)	)	PUNCT
ftr-333	775	57	,	,	PUNCT
ftr-333	775	58	http://www.jsonline.com/news/	http://www.jsonline.com/news/	PROPN
ftr-333	775	59	wisconsin/89850962.html	wisconsin/89850962.html	NOUN
ftr-333	775	60	[	[	X
ftr-333	775	61	hereinafter	hereinafter	NOUN
ftr-333	775	62	vielmetti	vielmetti	NOUN
ftr-333	775	63	,	,	PUNCT
ftr-333	775	64	decision	decision	NOUN
ftr-333	775	65	awaited	await	VERB
ftr-333	775	66	]	]	PUNCT
ftr-333	775	67	(	(	PUNCT
ftr-333	775	68	“	"	PUNCT
ftr-333	775	69	[	[	X
ftr-333	775	70	live	live	ADJ
ftr-333	775	71	burn	burn	NOUN
ftr-333	775	72	training	training	NOUN
ftr-333	775	73	is	be	AUX
ftr-333	775	74	]	]	PUNCT
ftr-333	775	75	the	the	DET
ftr-333	775	76	best	good	ADJ
ftr-333	775	77	training	training	NOUN
ftr-333	775	78	[	[	X
ftr-333	775	79	firefighters	firefighter	NOUN
ftr-333	775	80	]	]	PUNCT
ftr-333	775	81	get	get	VERB
ftr-333	775	82	all	all	DET
ftr-333	775	83	year	year	NOUN
ftr-333	775	84	.	.	PUNCT
ftr-333	775	85	.	.	PUNCT
ftr-333	775	86	.	.	PUNCT
ftr-333	776	1	.	.	PUNCT
ftr-333	777	1	is	be	AUX
ftr-333	777	2	it	it	PRON
ftr-333	777	3	worth	worth	ADJ
ftr-333	777	4	the	the	DET
ftr-333	777	5	write	write	NOUN
ftr-333	777	6	-	-	PUNCT
ftr-333	777	7	off	off	NOUN
ftr-333	777	8	?	?	PUNCT
ftr-333	778	1	yes	yes	INTJ
ftr-333	778	2	.	.	PUNCT
ftr-333	778	3	.	.	PUNCT
ftr-333	778	4	.	.	PUNCT
ftr-333	778	5	.	.	PUNCT
ftr-333	778	6	”	"	PUNCT
ftr-333	778	7	)	)	PUNCT
ftr-333	778	8	;	;	PUNCT
ftr-333	779	1	thomas	thomas	PROPN
ftr-333	779	2	j.	j.	PROPN
ftr-333	779	3	burmeister	burmeister	PROPN
ftr-333	779	4	,	,	PUNCT
ftr-333	779	5	jr	jr	PROPN
ftr-333	779	6	.	.	PROPN
ftr-333	779	7	,	,	PUNCT
ftr-333	779	8	comment	comment	NOUN
ftr-333	779	9	,	,	PUNCT
ftr-333	779	10	burnin	burnin	NOUN
ftr-333	779	11	’	'	PUNCT
ftr-333	779	12	down	down	ADP
ftr-333	779	13	the	the	DET
ftr-333	779	14	house	house	NOUN
ftr-333	779	15	–	–	PUNCT
ftr-333	779	16	and	and	CCONJ
ftr-333	779	17	deducting	deduct	VERB
ftr-333	779	18	it	it	PRON
ftr-333	779	19	too	too	ADV
ftr-333	779	20	:	:	PUNCT
ftr-333	779	21	charitable	charitable	ADJ
ftr-333	779	22	contributions	contribution	NOUN
ftr-333	779	23	of	of	ADP
ftr-333	779	24	building	build	VERB
ftr-333	779	25	to	to	ADP
ftr-333	779	26	fire	fire	NOUN
ftr-333	779	27	departments	department	NOUN
ftr-333	779	28	under	under	ADP
ftr-333	779	29	488	488	NUM
ftr-333	779	30	florida	florida	PROPN
ftr-333	779	31	tax	tax	NOUN
ftr-333	779	32	review	review	NOUN
ftr-333	779	33	[	[	X
ftr-333	779	34	vol	vol	NOUN
ftr-333	779	35	.	.	PUNCT
ftr-333	780	1	12:6	12:6	NUM
ftr-333	780	2	departments	department	NOUN
ftr-333	780	3	use	use	VERB
ftr-333	780	4	donated	donate	VERB
ftr-333	780	5	houses	house	NOUN
ftr-333	780	6	to	to	PART
ftr-333	780	7	conduct	conduct	VERB
ftr-333	780	8	various	various	ADJ
ftr-333	780	9	training	training	NOUN
ftr-333	780	10	exercises	exercise	NOUN
ftr-333	780	11	,	,	PUNCT
ftr-333	780	12	including	include	VERB
ftr-333	780	13	roof	roof	NOUN
ftr-333	780	14	ventilation	ventilation	NOUN
ftr-333	780	15	,	,	PUNCT
ftr-333	780	16	domestic	domestic	ADJ
ftr-333	780	17	violence	violence	NOUN
ftr-333	780	18	exercises	exercise	NOUN
ftr-333	780	19	,	,	PUNCT
ftr-333	780	20	simulated	simulate	VERB
ftr-333	780	21	meth	meth	NOUN
ftr-333	780	22	lab	lab	NOUN
ftr-333	780	23	explosions	explosion	NOUN
ftr-333	780	24	,	,	PUNCT
ftr-333	780	25	room	room	NOUN
ftr-333	780	26	-	-	PUNCT
ftr-333	780	27	to	to	ADP
ftr-333	780	28	-	-	PUNCT
ftr-333	780	29	room	room	NOUN
ftr-333	780	30	fire	fire	NOUN
ftr-333	780	31	practice	practice	NOUN
ftr-333	780	32	,	,	PUNCT
ftr-333	780	33	firefighter	firefighter	NOUN
ftr-333	780	34	survival	survival	NOUN
ftr-333	780	35	techniques	technique	NOUN
ftr-333	780	36	,	,	PUNCT
ftr-333	780	37	arson	arson	NOUN
ftr-333	780	38	investigation	investigation	NOUN
ftr-333	780	39	training	training	NOUN
ftr-333	780	40	,	,	PUNCT
ftr-333	780	41	rescue	rescue	NOUN
ftr-333	780	42	techniques	technique	NOUN
ftr-333	780	43	,	,	PUNCT
ftr-333	780	44	and/or	and/or	CCONJ
ftr-333	780	45	firefighter	firefighter	VERB
ftr-333	780	46	down	down	ADP
ftr-333	780	47	techniques	technique	NOUN
ftr-333	780	48	,	,	PUNCT
ftr-333	780	49	resulting	result	VERB
ftr-333	780	50	in	in	ADP
ftr-333	780	51	the	the	DET
ftr-333	780	52	home	home	NOUN
ftr-333	780	53	being	be	AUX
ftr-333	780	54	burned	burn	VERB
ftr-333	780	55	to	to	ADP
ftr-333	780	56	the	the	DET
ftr-333	780	57	ground	ground	NOUN
ftr-333	780	58	as	as	ADP
ftr-333	780	59	part	part	NOUN
ftr-333	780	60	of	of	ADP
ftr-333	780	61	live	live	ADJ
ftr-333	780	62	burn	burn	NOUN
ftr-333	780	63	training.178	training.178	SCONJ
ftr-333	780	64	we	we	PRON
ftr-333	780	65	can	can	AUX
ftr-333	780	66	do	do	VERB
ftr-333	780	67	things	thing	NOUN
ftr-333	780	68	in	in	ADP
ftr-333	780	69	an	an	DET
ftr-333	780	70	actual	actual	ADJ
ftr-333	780	71	house	house	NOUN
ftr-333	780	72	that	that	PRON
ftr-333	780	73	we	we	PRON
ftr-333	780	74	ca	can	AUX
ftr-333	780	75	n’t	not	PART
ftr-333	780	76	do	do	VERB
ftr-333	780	77	at	at	ADP
ftr-333	780	78	our	our	PRON
ftr-333	780	79	training	training	NOUN
ftr-333	780	80	facility	facility	NOUN
ftr-333	780	81	.	.	PUNCT
ftr-333	781	1	one	one	NUM
ftr-333	781	2	of	of	ADP
ftr-333	781	3	the	the	DET
ftr-333	781	4	big	big	ADJ
ftr-333	781	5	things	thing	NOUN
ftr-333	781	6	was	be	AUX
ftr-333	781	7	putting	put	VERB
ftr-333	781	8	a	a	DET
ftr-333	781	9	firefighter	firefighter	NOUN
ftr-333	781	10	in	in	ADP
ftr-333	781	11	a	a	DET
ftr-333	781	12	room	room	NOUN
ftr-333	781	13	as	as	SCONJ
ftr-333	781	14	if	if	SCONJ
ftr-333	781	15	he	he	PRON
ftr-333	781	16	were	be	AUX
ftr-333	781	17	trapped	trap	VERB
ftr-333	781	18	and	and	CCONJ
ftr-333	781	19	then	then	ADV
ftr-333	781	20	having	have	VERB
ftr-333	781	21	i.r.c	i.r.c	NOUN
ftr-333	781	22	.	.	PUNCT
ftr-333	782	1	§	§	PROPN
ftr-333	782	2	170	170	NUM
ftr-333	782	3	,	,	PUNCT
ftr-333	782	4	94	94	NUM
ftr-333	782	5	marq	marq	PROPN
ftr-333	782	6	.	.	PUNCT
ftr-333	783	1	l.	l.	PROPN
ftr-333	783	2	rev	rev	PROPN
ftr-333	783	3	.	.	PROPN
ftr-333	783	4	1013	1013	NUM
ftr-333	783	5	,	,	PUNCT
ftr-333	783	6	1046	1046	NUM
ftr-333	783	7	(	(	PUNCT
ftr-333	783	8	2011	2011	NUM
ftr-333	783	9	)	)	PUNCT
ftr-333	784	1	[	[	X
ftr-333	784	2	hereinafter	hereinafter	NOUN
ftr-333	784	3	burmeister	burmeister	NOUN
ftr-333	784	4	,	,	PUNCT
ftr-333	784	5	burnin	burnin	NOUN
ftr-333	784	6	’	'	PUNCT
ftr-333	784	7	down	down	ADP
ftr-333	784	8	the	the	DET
ftr-333	784	9	house	house	NOUN
ftr-333	784	10	]	]	PUNCT
ftr-333	784	11	(	(	PUNCT
ftr-333	784	12	discussing	discuss	VERB
ftr-333	784	13	the	the	DET
ftr-333	784	14	value	value	NOUN
ftr-333	784	15	of	of	ADP
ftr-333	784	16	live	live	ADJ
ftr-333	784	17	burn	burn	NOUN
ftr-333	784	18	training	training	NOUN
ftr-333	784	19	)	)	PUNCT
ftr-333	784	20	;	;	PUNCT
ftr-333	784	21	sullivan	sullivan	PROPN
ftr-333	784	22	,	,	PUNCT
ftr-333	784	23	training	training	NOUN
ftr-333	784	24	fire	fire	NOUN
ftr-333	784	25	,	,	PUNCT
ftr-333	784	26	supra	supra	PROPN
ftr-333	784	27	note	note	NOUN
ftr-333	784	28	3	3	NUM
ftr-333	784	29	(	(	PUNCT
ftr-333	784	30	“	"	PUNCT
ftr-333	784	31	the	the	DET
ftr-333	784	32	experience	experience	NOUN
ftr-333	784	33	is	be	AUX
ftr-333	784	34	invaluable	invaluable	ADJ
ftr-333	784	35	”	"	PUNCT
ftr-333	784	36	)	)	PUNCT
ftr-333	784	37	;	;	PUNCT
ftr-333	784	38	kriss	kriss	PROPN
ftr-333	784	39	garcia	garcia	PROPN
ftr-333	784	40	&	&	CCONJ
ftr-333	784	41	reinhad	reinhad	PROPN
ftr-333	784	42	kauffmann	kauffmann	PROPN
ftr-333	784	43	,	,	PUNCT
ftr-333	784	44	realistic	realistic	ADJ
ftr-333	784	45	live	live	ADJ
ftr-333	784	46	-	-	PUNCT
ftr-333	784	47	burn	burn	NOUN
ftr-333	784	48	training	training	NOUN
ftr-333	784	49	you	you	PRON
ftr-333	784	50	can	can	AUX
ftr-333	784	51	afford	afford	VERB
ftr-333	784	52	,	,	PUNCT
ftr-333	784	53	fire	fire	NOUN
ftr-333	784	54	engineering	engineering	NOUN
ftr-333	784	55	,	,	PUNCT
ftr-333	784	56	http://www.fireengineering.com/articles/print/volume-162/issue-5/features/realisticlive-burn-training-you-can-afford.html	http://www.fireengineering.com/articles/print/volume-162/issue-5/features/realisticlive-burn-training-you-can-afford.html	X
ftr-333	784	57	(	(	PUNCT
ftr-333	784	58	last	last	ADV
ftr-333	784	59	visited	visit	VERB
ftr-333	784	60	nov	nov	PROPN
ftr-333	784	61	.	.	PROPN
ftr-333	784	62	12	12	NUM
ftr-333	784	63	,	,	PUNCT
ftr-333	784	64	2011	2011	NUM
ftr-333	784	65	)	)	PUNCT
ftr-333	784	66	(	(	PUNCT
ftr-333	784	67	“	"	PUNCT
ftr-333	784	68	on	on	ADP
ftr-333	784	69	the	the	DET
ftr-333	784	70	fireground	fireground	NOUN
ftr-333	784	71	,	,	PUNCT
ftr-333	784	72	when	when	SCONJ
ftr-333	784	73	all	all	DET
ftr-333	784	74	else	else	ADV
ftr-333	784	75	fails	fail	VERB
ftr-333	784	76	and	and	CCONJ
ftr-333	784	77	success	success	NOUN
ftr-333	784	78	or	or	CCONJ
ftr-333	784	79	survival	survival	NOUN
ftr-333	784	80	is	be	AUX
ftr-333	784	81	measured	measure	VERB
ftr-333	784	82	in	in	ADP
ftr-333	784	83	seconds	second	NOUN
ftr-333	784	84	and	and	CCONJ
ftr-333	784	85	inches	inch	NOUN
ftr-333	784	86	,	,	PUNCT
ftr-333	784	87	we	we	PRON
ftr-333	784	88	all	all	PRON
ftr-333	784	89	fall	fall	VERB
ftr-333	784	90	back	back	ADV
ftr-333	784	91	on	on	ADP
ftr-333	784	92	our	our	PRON
ftr-333	784	93	experience	experience	NOUN
ftr-333	784	94	and	and	CCONJ
ftr-333	784	95	what	what	PRON
ftr-333	784	96	we	we	PRON
ftr-333	784	97	learned	learn	VERB
ftr-333	784	98	in	in	ADP
ftr-333	784	99	training	training	NOUN
ftr-333	784	100	to	to	PART
ftr-333	784	101	pull	pull	VERB
ftr-333	784	102	us	we	PRON
ftr-333	784	103	through	through	ADP
ftr-333	784	104	.	.	PUNCT
ftr-333	785	1	not	not	PART
ftr-333	785	2	much	much	ADJ
ftr-333	785	3	in	in	ADP
ftr-333	785	4	today	today	NOUN
ftr-333	785	5	’s	’s	PART
ftr-333	785	6	fire	fire	NOUN
ftr-333	785	7	service	service	NOUN
ftr-333	785	8	pays	pay	VERB
ftr-333	785	9	bigger	big	ADJ
ftr-333	785	10	dividends	dividend	NOUN
ftr-333	785	11	than	than	ADP
ftr-333	785	12	intense	intense	ADJ
ftr-333	785	13	,	,	PUNCT
ftr-333	785	14	realistic	realistic	ADJ
ftr-333	785	15	fire	fire	NOUN
ftr-333	785	16	training	training	NOUN
ftr-333	785	17	.	.	PUNCT
ftr-333	785	18	”	"	PUNCT
ftr-333	785	19	)	)	PUNCT
ftr-333	785	20	;	;	PUNCT
ftr-333	785	21	national	national	ADJ
ftr-333	785	22	fire	fire	NOUN
ftr-333	785	23	fighter	fighter	NOUN
ftr-333	785	24	near	near	ADP
ftr-333	785	25	-	-	PUNCT
ftr-333	785	26	miss	miss	NOUN
ftr-333	785	27	reporting	reporting	NOUN
ftr-333	785	28	system	system	NOUN
ftr-333	785	29	:	:	PUNCT
ftr-333	785	30	live	live	ADJ
ftr-333	785	31	burn	burn	NOUN
ftr-333	785	32	training	training	NOUN
ftr-333	785	33	,	,	PUNCT
ftr-333	785	34	fire	fire	NOUN
ftr-333	785	35	engineering	engineering	NOUN
ftr-333	785	36	,	,	PUNCT
ftr-333	785	37	http://www.fireengineering.com/articles/	http://www.fireengineering.com/articles/	VERB
ftr-333	785	38	2011/01	2011/01	NUM
ftr-333	785	39	/	/	SYM
ftr-333	785	40	near	near	ADP
ftr-333	785	41	-	-	PUNCT
ftr-333	785	42	miss	miss	NOUN
ftr-333	785	43	-	-	PUNCT
ftr-333	785	44	live	live	NOUN
ftr-333	785	45	-	-	PUNCT
ftr-333	785	46	burn.html	burn.html	NOUN
ftr-333	785	47	(	(	PUNCT
ftr-333	785	48	last	last	ADV
ftr-333	785	49	visited	visit	VERB
ftr-333	785	50	nov	nov	PROPN
ftr-333	785	51	.	.	PROPN
ftr-333	785	52	12	12	NUM
ftr-333	785	53	,	,	PUNCT
ftr-333	785	54	2011	2011	NUM
ftr-333	785	55	)	)	PUNCT
ftr-333	785	56	(	(	PUNCT
ftr-333	785	57	“	"	PUNCT
ftr-333	785	58	[	[	X
ftr-333	785	59	live	live	ADJ
ftr-333	785	60	burn	burn	NOUN
ftr-333	785	61	training	training	NOUN
ftr-333	785	62	]	]	PUNCT
ftr-333	785	63	exercises	exercise	NOUN
ftr-333	785	64	are	be	AUX
ftr-333	785	65	much	much	ADV
ftr-333	785	66	sought	seek	VERB
ftr-333	785	67	after	after	ADV
ftr-333	785	68	and	and	CCONJ
ftr-333	785	69	provide	provide	VERB
ftr-333	785	70	valuable	valuable	ADJ
ftr-333	785	71	experience	experience	NOUN
ftr-333	785	72	.	.	PUNCT
ftr-333	785	73	”	"	PUNCT
ftr-333	785	74	)	)	PUNCT
ftr-333	785	75	.	.	PUNCT
ftr-333	786	1	178	178	NUM
ftr-333	786	2	.	.	PUNCT
ftr-333	787	1	sullivan	sullivan	NOUN
ftr-333	787	2	,	,	PUNCT
ftr-333	787	3	training	training	NOUN
ftr-333	787	4	fire	fire	NOUN
ftr-333	787	5	,	,	PUNCT
ftr-333	787	6	supra	supra	PROPN
ftr-333	787	7	note	note	NOUN
ftr-333	787	8	3	3	NUM
ftr-333	787	9	(	(	PUNCT
ftr-333	787	10	discussing	discuss	VERB
ftr-333	787	11	the	the	DET
ftr-333	787	12	donation	donation	NOUN
ftr-333	787	13	of	of	ADP
ftr-333	787	14	a	a	DET
ftr-333	787	15	home	home	NOUN
ftr-333	787	16	by	by	ADP
ftr-333	787	17	a	a	DET
ftr-333	787	18	resident	resident	NOUN
ftr-333	787	19	of	of	ADP
ftr-333	787	20	richmond	richmond	PROPN
ftr-333	787	21	,	,	PUNCT
ftr-333	787	22	virginia	virginia	PROPN
ftr-333	787	23	to	to	ADP
ftr-333	787	24	the	the	DET
ftr-333	787	25	local	local	ADJ
ftr-333	787	26	richmond	richmond	PROPN
ftr-333	787	27	fire	fire	NOUN
ftr-333	787	28	department	department	NOUN
ftr-333	787	29	“	"	PUNCT
ftr-333	787	30	instead	instead	ADV
ftr-333	787	31	of	of	ADP
ftr-333	787	32	having	have	VERB
ftr-333	787	33	it	it	PRON
ftr-333	787	34	leveled	level	VERB
ftr-333	787	35	as	as	SCONJ
ftr-333	787	36	they	they	PRON
ftr-333	787	37	prepare	prepare	VERB
ftr-333	787	38	to	to	PART
ftr-333	787	39	build	build	VERB
ftr-333	787	40	a	a	DET
ftr-333	787	41	new	new	ADJ
ftr-333	787	42	home	home	NOUN
ftr-333	787	43	on	on	ADP
ftr-333	787	44	the	the	DET
ftr-333	787	45	property	property	NOUN
ftr-333	787	46	”	"	PUNCT
ftr-333	787	47	)	)	PUNCT
ftr-333	787	48	.	.	PUNCT
ftr-333	788	1	see	see	VERB
ftr-333	788	2	also	also	ADV
ftr-333	788	3	burmeister	burmeister	NOUN
ftr-333	788	4	,	,	PUNCT
ftr-333	788	5	burnin	burnin	NOUN
ftr-333	788	6	’	'	PUNCT
ftr-333	788	7	down	down	ADP
ftr-333	788	8	the	the	DET
ftr-333	788	9	house	house	NOUN
ftr-333	788	10	,	,	PUNCT
ftr-333	788	11	supra	supra	PROPN
ftr-333	788	12	note	note	PROPN
ftr-333	788	13	177	177	NUM
ftr-333	788	14	,	,	PUNCT
ftr-333	788	15	at	at	ADP
ftr-333	788	16	1047–48	1047–48	NUM
ftr-333	788	17	.	.	PUNCT
ftr-333	789	1	[	[	X
ftr-333	789	2	c]ontrolled	c]ontrolle	VERB
ftr-333	789	3	burning	burn	VERB
ftr-333	789	4	exercises	exercise	NOUN
ftr-333	789	5	serve	serve	VERB
ftr-333	789	6	as	as	ADP
ftr-333	789	7	training	training	NOUN
ftr-333	789	8	opportunities	opportunity	NOUN
ftr-333	789	9	for	for	ADP
ftr-333	789	10	arson	arson	NOUN
ftr-333	789	11	investigators	investigator	NOUN
ftr-333	789	12	,	,	PUNCT
ftr-333	789	13	who	who	PRON
ftr-333	789	14	come	come	VERB
ftr-333	789	15	to	to	ADP
ftr-333	789	16	the	the	DET
ftr-333	789	17	scene	scene	NOUN
ftr-333	789	18	after	after	ADP
ftr-333	789	19	the	the	DET
ftr-333	789	20	burn	burn	NOUN
ftr-333	789	21	and	and	CCONJ
ftr-333	789	22	work	work	VERB
ftr-333	789	23	through	through	ADP
ftr-333	789	24	standard	standard	ADJ
ftr-333	789	25	protocol	protocol	NOUN
ftr-333	789	26	to	to	PART
ftr-333	789	27	determine	determine	VERB
ftr-333	789	28	the	the	DET
ftr-333	789	29	origin	origin	NOUN
ftr-333	789	30	of	of	ADP
ftr-333	789	31	the	the	DET
ftr-333	789	32	fire	fire	NOUN
ftr-333	789	33	,	,	PUNCT
ftr-333	789	34	which	which	PRON
ftr-333	789	35	is	be	AUX
ftr-333	789	36	unknown	unknown	ADJ
ftr-333	789	37	to	to	ADP
ftr-333	789	38	the	the	DET
ftr-333	789	39	investigators	investigator	NOUN
ftr-333	789	40	at	at	ADP
ftr-333	789	41	the	the	DET
ftr-333	789	42	time	time	NOUN
ftr-333	789	43	.	.	PUNCT
ftr-333	790	1	while	while	SCONJ
ftr-333	790	2	the	the	DET
ftr-333	790	3	rate	rate	NOUN
ftr-333	790	4	of	of	ADP
ftr-333	790	5	building	build	VERB
ftr-333	790	6	donations	donation	NOUN
ftr-333	790	7	to	to	ADP
ftr-333	790	8	small	small	ADJ
ftr-333	790	9	fire	fire	NOUN
ftr-333	790	10	departments	department	NOUN
ftr-333	790	11	can	can	AUX
ftr-333	790	12	vary	vary	VERB
ftr-333	790	13	from	from	ADP
ftr-333	790	14	year	year	NOUN
ftr-333	790	15	to	to	ADP
ftr-333	790	16	year	year	NOUN
ftr-333	790	17	,	,	PUNCT
ftr-333	790	18	each	each	DET
ftr-333	790	19	donation	donation	NOUN
ftr-333	790	20	represents	represent	VERB
ftr-333	790	21	added	add	VERB
ftr-333	790	22	value	value	NOUN
ftr-333	790	23	to	to	ADP
ftr-333	790	24	the	the	DET
ftr-333	790	25	expertise	expertise	NOUN
ftr-333	790	26	of	of	ADP
ftr-333	790	27	the	the	DET
ftr-333	790	28	responding	respond	VERB
ftr-333	790	29	fire	fire	NOUN
ftr-333	790	30	departments	department	NOUN
ftr-333	790	31	.	.	PUNCT
ftr-333	791	1	unlike	unlike	ADP
ftr-333	791	2	burn	burn	NOUN
ftr-333	791	3	towers	tower	NOUN
ftr-333	791	4	,	,	PUNCT
ftr-333	791	5	a	a	DET
ftr-333	791	6	commercially	commercially	ADV
ftr-333	791	7	available	available	ADJ
ftr-333	791	8	practice	practice	NOUN
ftr-333	791	9	facility	facility	NOUN
ftr-333	791	10	that	that	PRON
ftr-333	791	11	can	can	AUX
ftr-333	791	12	cost	cost	VERB
ftr-333	791	13	hundreds	hundred	NOUN
ftr-333	791	14	of	of	ADP
ftr-333	791	15	thousands	thousand	NOUN
ftr-333	791	16	of	of	ADP
ftr-333	791	17	dollars	dollar	NOUN
ftr-333	791	18	,	,	PUNCT
ftr-333	791	19	the	the	DET
ftr-333	791	20	uniqueness	uniqueness	NOUN
ftr-333	791	21	of	of	ADP
ftr-333	791	22	each	each	DET
ftr-333	791	23	donated	donate	VERB
ftr-333	791	24	structure	structure	NOUN
ftr-333	791	25	provides	provide	VERB
ftr-333	791	26	unpredictability	unpredictability	NOUN
ftr-333	791	27	common	common	ADJ
ftr-333	791	28	to	to	ADP
ftr-333	791	29	normal	normal	ADJ
ftr-333	791	30	household	household	NOUN
ftr-333	791	31	fires	fire	NOUN
ftr-333	791	32	.	.	PUNCT
ftr-333	792	1	additionally	additionally	ADV
ftr-333	792	2	,	,	PUNCT
ftr-333	792	3	the	the	DET
ftr-333	792	4	use	use	NOUN
ftr-333	792	5	of	of	ADP
ftr-333	792	6	a	a	DET
ftr-333	792	7	donated	donate	VERB
ftr-333	792	8	structure	structure	NOUN
ftr-333	792	9	can	can	AUX
ftr-333	792	10	stretch	stretch	VERB
ftr-333	792	11	beyond	beyond	ADP
ftr-333	792	12	the	the	DET
ftr-333	792	13	controlled	control	VERB
ftr-333	792	14	burn	burn	NOUN
ftr-333	792	15	itself	itself	PRON
ftr-333	792	16	.	.	PUNCT
ftr-333	793	1	often	often	ADV
ftr-333	793	2	times	time	NOUN
ftr-333	793	3	,	,	PUNCT
ftr-333	793	4	the	the	DET
ftr-333	793	5	use	use	NOUN
ftr-333	793	6	of	of	ADP
ftr-333	793	7	a	a	DET
ftr-333	793	8	donated	donate	VERB
ftr-333	793	9	structure	structure	NOUN
ftr-333	793	10	can	can	AUX
ftr-333	793	11	extend	extend	VERB
ftr-333	793	12	beyond	beyond	ADP
ftr-333	793	13	a	a	DET
ftr-333	793	14	week	week	NOUN
ftr-333	793	15	’s	’s	PART
ftr-333	793	16	time	time	NOUN
ftr-333	793	17	,	,	PUNCT
ftr-333	793	18	consisting	consist	VERB
ftr-333	793	19	of	of	ADP
ftr-333	793	20	several	several	ADJ
ftr-333	793	21	smoke	smoke	NOUN
ftr-333	793	22	drills	drill	NOUN
ftr-333	793	23	,	,	PUNCT
ftr-333	793	24	flashover	flashover	NOUN
ftr-333	793	25	simulations	simulation	NOUN
ftr-333	793	26	,	,	PUNCT
ftr-333	793	27	and	and	CCONJ
ftr-333	793	28	rescue	rescue	NOUN
ftr-333	793	29	technique	technique	NOUN
ftr-333	793	30	training	training	NOUN
ftr-333	793	31	exercises	exercise	NOUN
ftr-333	793	32	.	.	PUNCT
ftr-333	794	1	depending	depend	VERB
ftr-333	794	2	on	on	ADP
ftr-333	794	3	the	the	DET
ftr-333	794	4	size	size	NOUN
ftr-333	794	5	of	of	ADP
ftr-333	794	6	the	the	DET
ftr-333	794	7	structure	structure	NOUN
ftr-333	794	8	,	,	PUNCT
ftr-333	794	9	local	local	ADJ
ftr-333	794	10	fire	fire	NOUN
ftr-333	794	11	departments	department	NOUN
ftr-333	794	12	may	may	AUX
ftr-333	794	13	invite	invite	VERB
ftr-333	794	14	departments	department	NOUN
ftr-333	794	15	from	from	ADP
ftr-333	794	16	neighboring	neighboring	NOUN
ftr-333	794	17	towns	town	NOUN
ftr-333	794	18	to	to	PART
ftr-333	794	19	practice	practice	VERB
ftr-333	794	20	the	the	DET
ftr-333	794	21	coordination	coordination	NOUN
ftr-333	794	22	process	process	NOUN
ftr-333	794	23	that	that	PRON
ftr-333	794	24	takes	take	VERB
ftr-333	794	25	place	place	NOUN
ftr-333	794	26	when	when	SCONJ
ftr-333	794	27	more	more	ADJ
ftr-333	794	28	than	than	ADP
ftr-333	794	29	one	one	NUM
ftr-333	794	30	department	department	NOUN
ftr-333	794	31	is	be	AUX
ftr-333	794	32	called	call	VERB
ftr-333	794	33	to	to	ADP
ftr-333	794	34	a	a	DET
ftr-333	794	35	fire	fire	NOUN
ftr-333	794	36	.	.	PUNCT
ftr-333	795	1	i	i	PRON
ftr-333	795	2	d.	d.	PROPN
ftr-333	795	3	2012	2012	NUM
ftr-333	795	4	]	]	PUNCT
ftr-333	795	5	relighting	relighte	VERB
ftr-333	795	6	the	the	DET
ftr-333	795	7	charitable	charitable	ADJ
ftr-333	795	8	deductions	deduction	NOUN
ftr-333	795	9	489	489	NUM
ftr-333	795	10	them	they	PRON
ftr-333	795	11	break	break	VERB
ftr-333	795	12	through	through	ADP
ftr-333	795	13	the	the	DET
ftr-333	795	14	wall	wall	NOUN
ftr-333	795	15	and	and	CCONJ
ftr-333	795	16	find	find	VERB
ftr-333	795	17	a	a	DET
ftr-333	795	18	space	space	NOUN
ftr-333	795	19	between	between	ADP
ftr-333	795	20	the	the	DET
ftr-333	795	21	studs	stud	NOUN
ftr-333	795	22	so	so	SCONJ
ftr-333	795	23	that	that	SCONJ
ftr-333	795	24	they	they	PRON
ftr-333	795	25	could	could	AUX
ftr-333	795	26	get	get	VERB
ftr-333	795	27	out	out	ADP
ftr-333	795	28	.	.	PUNCT
ftr-333	796	1	we	we	PRON
ftr-333	796	2	also	also	ADV
ftr-333	796	3	had	have	VERB
ftr-333	796	4	a	a	DET
ftr-333	796	5	chance	chance	NOUN
ftr-333	796	6	to	to	PART
ftr-333	796	7	practice	practice	VERB
ftr-333	796	8	breaking	break	VERB
ftr-333	796	9	out	out	ADP
ftr-333	796	10	windows	window	NOUN
ftr-333	796	11	and	and	CCONJ
ftr-333	796	12	breaking	break	VERB
ftr-333	796	13	through	through	ADP
ftr-333	796	14	walls	wall	NOUN
ftr-333	796	15	to	to	PART
ftr-333	796	16	get	get	VERB
ftr-333	796	17	to	to	ADP
ftr-333	796	18	someone	someone	PRON
ftr-333	796	19	who	who	PRON
ftr-333	796	20	was	be	AUX
ftr-333	796	21	down	down	ADV
ftr-333	796	22	and	and	CCONJ
ftr-333	796	23	then	then	ADV
ftr-333	796	24	carry	carry	VERB
ftr-333	796	25	them	they	PRON
ftr-333	796	26	out	out	ADP
ftr-333	796	27	of	of	ADP
ftr-333	796	28	the	the	DET
ftr-333	796	29	home	home	NOUN
ftr-333	796	30	.	.	PUNCT
ftr-333	797	1	it	it	PRON
ftr-333	797	2	provides	provide	VERB
ftr-333	797	3	great	great	ADJ
ftr-333	797	4	training	training	NOUN
ftr-333	797	5	for	for	ADP
ftr-333	797	6	us.179	us.179	ADP
ftr-333	797	7	additionally	additionally	ADV
ftr-333	797	8	,	,	PUNCT
ftr-333	797	9	in	in	ADP
ftr-333	797	10	some	some	DET
ftr-333	797	11	cases	case	NOUN
ftr-333	797	12	,	,	PUNCT
ftr-333	797	13	the	the	DET
ftr-333	797	14	donated	donate	VERB
ftr-333	797	15	house	house	NOUN
ftr-333	797	16	is	be	AUX
ftr-333	797	17	also	also	ADV
ftr-333	797	18	used	use	VERB
ftr-333	797	19	for	for	ADP
ftr-333	797	20	training	training	NOUN
ftr-333	797	21	by	by	ADP
ftr-333	797	22	the	the	DET
ftr-333	797	23	local	local	ADJ
ftr-333	797	24	police	police	NOUN
ftr-333	797	25	department	department	NOUN
ftr-333	797	26	,	,	PUNCT
ftr-333	797	27	swat	swat	NOUN
ftr-333	797	28	teams	team	NOUN
ftr-333	797	29	,	,	PUNCT
ftr-333	797	30	and	and	CCONJ
ftr-333	797	31	rescue	rescue	NOUN
ftr-333	797	32	crews.180	crews.180	NOUN
ftr-333	797	33	in	in	ADP
ftr-333	797	34	some	some	DET
ftr-333	797	35	rural	rural	ADJ
ftr-333	797	36	areas	area	NOUN
ftr-333	797	37	,	,	PUNCT
ftr-333	797	38	this	this	PRON
ftr-333	797	39	is	be	AUX
ftr-333	797	40	the	the	DET
ftr-333	797	41	only	only	ADJ
ftr-333	797	42	training	training	NOUN
ftr-333	797	43	firefighters	firefighter	NOUN
ftr-333	797	44	receive	receive	VERB
ftr-333	797	45	since	since	SCONJ
ftr-333	797	46	fire	fire	NOUN
ftr-333	797	47	training	training	NOUN
ftr-333	797	48	centers	center	NOUN
ftr-333	797	49	are	be	AUX
ftr-333	797	50	costly	costly	ADJ
ftr-333	797	51	and	and	CCONJ
ftr-333	797	52	many	many	ADJ
ftr-333	797	53	departments	department	NOUN
ftr-333	797	54	have	have	AUX
ftr-333	797	55	limited	limit	VERB
ftr-333	797	56	budgets.181	budgets.181	NOUN
ftr-333	797	57	“	"	PUNCT
ftr-333	797	58	live	live	ADJ
ftr-333	797	59	burns	burn	NOUN
ftr-333	797	60	supply	supply	NOUN
ftr-333	797	61	invaluable	invaluable	ADJ
ftr-333	797	62	training	training	NOUN
ftr-333	797	63	for	for	ADP
ftr-333	797	64	volunteer	volunteer	NOUN
ftr-333	797	65	departments	department	NOUN
ftr-333	797	66	,	,	PUNCT
ftr-333	797	67	which	which	PRON
ftr-333	797	68	make	make	VERB
ftr-333	797	69	up	up	ADP
ftr-333	797	70	a	a	DET
ftr-333	797	71	bulk	bulk	NOUN
ftr-333	797	72	of	of	ADP
ftr-333	797	73	the	the	DET
ftr-333	797	74	nation	nation	NOUN
ftr-333	797	75	’s	’s	PART
ftr-333	797	76	firefighters	firefighter	NOUN
ftr-333	797	77	.	.	PUNCT
ftr-333	797	78	”182	”182	PROPN
ftr-333	798	1	unfortunately	unfortunately	ADV
ftr-333	798	2	,	,	PUNCT
ftr-333	798	3	not	not	PART
ftr-333	798	4	every	every	DET
ftr-333	798	5	house	house	NOUN
ftr-333	798	6	qualifies	qualify	VERB
ftr-333	798	7	for	for	ADP
ftr-333	798	8	live	live	ADJ
ftr-333	798	9	burn	burn	NOUN
ftr-333	798	10	training	training	NOUN
ftr-333	798	11	because	because	SCONJ
ftr-333	798	12	there	there	PRON
ftr-333	798	13	are	be	VERB
ftr-333	798	14	certain	certain	ADJ
ftr-333	798	15	structural	structural	ADJ
ftr-333	798	16	and	and	CCONJ
ftr-333	798	17	environmental	environmental	ADJ
ftr-333	798	18	requirements.183	requirements.183	PROPN
ftr-333	798	19	once	once	SCONJ
ftr-333	798	20	179	179	NUM
ftr-333	798	21	.	.	PUNCT
ftr-333	799	1	sullivan	sullivan	PROPN
ftr-333	799	2	,	,	PUNCT
ftr-333	799	3	training	training	NOUN
ftr-333	799	4	fire	fire	NOUN
ftr-333	799	5	,	,	PUNCT
ftr-333	799	6	supra	supra	PROPN
ftr-333	799	7	note	note	PROPN
ftr-333	799	8	3	3	NUM
ftr-333	799	9	;	;	PUNCT
ftr-333	799	10	burmeister	burmeister	NOUN
ftr-333	799	11	,	,	PUNCT
ftr-333	799	12	burnin	burnin	NOUN
ftr-333	799	13	’	'	PUNCT
ftr-333	799	14	down	down	ADP
ftr-333	799	15	the	the	DET
ftr-333	799	16	house	house	NOUN
ftr-333	799	17	,	,	PUNCT
ftr-333	799	18	supra	supra	PROPN
ftr-333	799	19	note	note	PROPN
ftr-333	799	20	177	177	NUM
ftr-333	799	21	,	,	PUNCT
ftr-333	799	22	at	at	ADP
ftr-333	799	23	1047	1047	NUM
ftr-333	799	24	(	(	PUNCT
ftr-333	799	25	“	"	PUNCT
ftr-333	799	26	for	for	ADP
ftr-333	799	27	small	small	ADJ
ftr-333	799	28	communities	community	NOUN
ftr-333	799	29	,	,	PUNCT
ftr-333	799	30	donated	donate	VERB
ftr-333	799	31	structures	structure	NOUN
ftr-333	799	32	in	in	ADP
ftr-333	799	33	some	some	DET
ftr-333	799	34	cases	case	NOUN
ftr-333	799	35	represent	represent	VERB
ftr-333	799	36	the	the	DET
ftr-333	799	37	only	only	ADJ
ftr-333	799	38	true	true	ADJ
ftr-333	799	39	exposure	exposure	NOUN
ftr-333	799	40	to	to	PART
ftr-333	799	41	live	live	VERB
ftr-333	799	42	fire	fire	NOUN
ftr-333	799	43	training	training	NOUN
ftr-333	799	44	for	for	ADP
ftr-333	799	45	new	new	ADJ
ftr-333	799	46	firefighters	firefighter	NOUN
ftr-333	799	47	.	.	PUNCT
ftr-333	799	48	”	"	PUNCT
ftr-333	799	49	)	)	PUNCT
ftr-333	799	50	.	.	PUNCT
ftr-333	800	1	180	180	NUM
ftr-333	800	2	.	.	PUNCT
ftr-333	800	3	barr	barr	PROPN
ftr-333	800	4	,	,	PUNCT
ftr-333	800	5	irs	irs	PROPN
ftr-333	800	6	nixes	nix	VERB
ftr-333	800	7	tax	tax	NOUN
ftr-333	800	8	deductions	deduction	NOUN
ftr-333	800	9	,	,	PUNCT
ftr-333	800	10	supra	supra	PROPN
ftr-333	800	11	note	note	NOUN
ftr-333	800	12	7	7	NUM
ftr-333	800	13	.	.	PUNCT
ftr-333	801	1	the	the	DET
ftr-333	801	2	[	[	X
ftr-333	801	3	donated	donated	ADJ
ftr-333	801	4	house	house	NOUN
ftr-333	801	5	]	]	PUNCT
ftr-333	801	6	was	be	AUX
ftr-333	801	7	put	put	VERB
ftr-333	801	8	to	to	ADP
ftr-333	801	9	good	good	ADJ
ftr-333	801	10	use	use	NOUN
ftr-333	801	11	before	before	SCONJ
ftr-333	801	12	the	the	DET
ftr-333	801	13	fire	fire	NOUN
ftr-333	801	14	department	department	NOUN
ftr-333	801	15	burned	burn	VERB
ftr-333	801	16	it	it	PRON
ftr-333	801	17	to	to	ADP
ftr-333	801	18	the	the	DET
ftr-333	801	19	ground	ground	NOUN
ftr-333	801	20	.	.	PUNCT
ftr-333	802	1	swat	swat	NOUN
ftr-333	802	2	teams	team	NOUN
ftr-333	802	3	barged	barge	VERB
ftr-333	802	4	through	through	ADP
ftr-333	802	5	the	the	DET
ftr-333	802	6	front	front	ADJ
ftr-333	802	7	door	door	NOUN
ftr-333	802	8	in	in	ADP
ftr-333	802	9	an	an	DET
ftr-333	802	10	exercise	exercise	NOUN
ftr-333	802	11	on	on	ADP
ftr-333	802	12	dealing	deal	VERB
ftr-333	802	13	with	with	ADP
ftr-333	802	14	domestic	domestic	ADJ
ftr-333	802	15	violence	violence	NOUN
ftr-333	802	16	.	.	PUNCT
ftr-333	803	1	rescue	rescue	NOUN
ftr-333	803	2	crews	crew	NOUN
ftr-333	803	3	scattered	scatter	VERB
ftr-333	803	4	mannequins	mannequin	NOUN
ftr-333	803	5	around	around	ADP
ftr-333	803	6	the	the	DET
ftr-333	803	7	house	house	NOUN
ftr-333	803	8	and	and	CCONJ
ftr-333	803	9	blew	blow	VERB
ftr-333	803	10	smoke	smoke	NOUN
ftr-333	803	11	through	through	ADP
ftr-333	803	12	the	the	DET
ftr-333	803	13	halls	hall	NOUN
ftr-333	803	14	to	to	PART
ftr-333	803	15	simulate	simulate	VERB
ftr-333	803	16	a	a	DET
ftr-333	803	17	meth	meth	NOUN
ftr-333	803	18	lab	lab	NOUN
ftr-333	803	19	explosion	explosion	NOUN
ftr-333	803	20	.	.	PUNCT
ftr-333	804	1	firefighters	firefighter	NOUN
ftr-333	804	2	set	set	VERB
ftr-333	804	3	fires	fire	NOUN
ftr-333	804	4	in	in	ADP
ftr-333	804	5	one	one	NUM
ftr-333	804	6	room	room	NOUN
ftr-333	804	7	after	after	ADP
ftr-333	804	8	another	another	PRON
ftr-333	804	9	and	and	CCONJ
ftr-333	804	10	practiced	practice	VERB
ftr-333	804	11	putting	put	VERB
ftr-333	804	12	them	they	PRON
ftr-333	804	13	out	out	ADP
ftr-333	804	14	.	.	PUNCT
ftr-333	805	1	then	then	ADV
ftr-333	805	2	,	,	PUNCT
ftr-333	805	3	in	in	ADP
ftr-333	805	4	one	one	NUM
ftr-333	805	5	last	last	ADJ
ftr-333	805	6	drill	drill	NOUN
ftr-333	805	7	,	,	PUNCT
ftr-333	805	8	the	the	DET
ftr-333	805	9	[	[	X
ftr-333	805	10	fire	fire	NOUN
ftr-333	805	11	department	department	NOUN
ftr-333	805	12	]	]	PUNCT
ftr-333	805	13	torched	torch	VERB
ftr-333	805	14	the	the	DET
ftr-333	805	15	place	place	NOUN
ftr-333	805	16	.	.	PUNCT
ftr-333	806	1	i	i	PRON
ftr-333	806	2	d.	d.	PROPN
ftr-333	806	3	see	see	VERB
ftr-333	806	4	also	also	ADV
ftr-333	806	5	michael	michael	PROPN
ftr-333	806	6	j.	j.	PROPN
ftr-333	806	7	karter	karter	PROPN
ftr-333	806	8	,	,	PUNCT
ftr-333	806	9	jr	jr	PROPN
ftr-333	806	10	.	.	PROPN
ftr-333	806	11	&	&	CCONJ
ftr-333	806	12	gary	gary	PROPN
ftr-333	806	13	p.	p.	PROPN
ftr-333	806	14	stein	stein	PROPN
ftr-333	806	15	,	,	PUNCT
ftr-333	806	16	nat’l	nat’l	NOUN
ftr-333	806	17	fire	fire	NOUN
ftr-333	806	18	prot	prot	NOUN
ftr-333	806	19	.	.	PUNCT
ftr-333	807	1	ass’n	ass’n	PROPN
ftr-333	807	2	,	,	PUNCT
ftr-333	807	3	u.s	u.s	PROPN
ftr-333	807	4	.	.	PROPN
ftr-333	807	5	fire	fire	PROPN
ftr-333	807	6	department	department	PROPN
ftr-333	807	7	profile	profile	NOUN
ftr-333	807	8	through	through	ADP
ftr-333	807	9	2010	2010	NUM
ftr-333	807	10	,	,	PUNCT
ftr-333	807	11	(	(	PUNCT
ftr-333	807	12	2010	2010	NUM
ftr-333	807	13	)	)	PUNCT
ftr-333	807	14	,	,	PUNCT
ftr-333	807	15	http://www.nfpa.org/	http://www.nfpa.org/	VERB
ftr-333	807	16	assets	asset	NOUN
ftr-333	807	17	/	/	SYM
ftr-333	807	18	files	file	NOUN
ftr-333	807	19	/	/	SYM
ftr-333	807	20	pdf	pdf	NOUN
ftr-333	807	21	/	/	SYM
ftr-333	807	22	os.fdprofile.pdf	os.fdprofile.pdf	PROPN
ftr-333	807	23	(	(	PUNCT
ftr-333	807	24	providing	provide	VERB
ftr-333	807	25	that	that	SCONJ
ftr-333	807	26	there	there	PRON
ftr-333	807	27	are	be	VERB
ftr-333	807	28	1,103,300	1,103,300	NUM
ftr-333	807	29	firefighters	firefighter	NOUN
ftr-333	807	30	in	in	ADP
ftr-333	807	31	the	the	DET
ftr-333	807	32	united	united	PROPN
ftr-333	807	33	states	states	PROPN
ftr-333	807	34	,	,	PUNCT
ftr-333	807	35	of	of	ADP
ftr-333	807	36	which	which	PRON
ftr-333	807	37	twenty	twenty	NUM
ftr-333	807	38	-	-	PUNCT
ftr-333	807	39	nine	nine	NUM
ftr-333	807	40	percent	percent	NOUN
ftr-333	807	41	are	be	AUX
ftr-333	807	42	career	career	NOUN
ftr-333	807	43	firefighters	firefighter	NOUN
ftr-333	807	44	and	and	CCONJ
ftr-333	807	45	the	the	DET
ftr-333	807	46	remaining	remain	VERB
ftr-333	807	47	seventy	seventy	NUM
ftr-333	807	48	-	-	PUNCT
ftr-333	807	49	one	one	NUM
ftr-333	807	50	percent	percent	NOUN
ftr-333	807	51	are	be	AUX
ftr-333	807	52	volunteer	volunteer	NOUN
ftr-333	807	53	firefighters	firefighter	NOUN
ftr-333	807	54	)	)	PUNCT
ftr-333	807	55	.	.	PUNCT
ftr-333	808	1	181	181	NUM
ftr-333	808	2	.	.	PUNCT
ftr-333	809	1	chris	chris	PROPN
ftr-333	809	2	shay	shay	PROPN
ftr-333	809	3	,	,	PUNCT
ftr-333	809	4	training	train	VERB
ftr-333	809	5	rural	rural	ADJ
ftr-333	809	6	fire	fire	NOUN
ftr-333	809	7	departments	department	NOUN
ftr-333	809	8	,	,	PUNCT
ftr-333	809	9	fire	fire	NOUN
ftr-333	809	10	engineering	engineering	NOUN
ftr-333	809	11	,	,	PUNCT
ftr-333	809	12	http://www.fireengineering.com/articles/print/volume-163/issue10/departments/volunteers-corner/training-rural-departments.html	http://www.fireengineering.com/articles/print/volume-163/issue10/departments/volunteers-corner/training-rural-departments.html	PROPN
ftr-333	809	13	(	(	PUNCT
ftr-333	809	14	last	last	ADV
ftr-333	809	15	visited	visit	VERB
ftr-333	809	16	aug	aug	PROPN
ftr-333	809	17	.	.	PROPN
ftr-333	809	18	3	3	NUM
ftr-333	809	19	,	,	PUNCT
ftr-333	809	20	2011	2011	NUM
ftr-333	809	21	)	)	PUNCT
ftr-333	809	22	(	(	PUNCT
ftr-333	809	23	“	"	PUNCT
ftr-333	809	24	like	like	ADP
ftr-333	809	25	any	any	DET
ftr-333	809	26	rural	rural	ADJ
ftr-333	809	27	fire	fire	NOUN
ftr-333	809	28	department	department	NOUN
ftr-333	809	29	in	in	ADP
ftr-333	809	30	the	the	DET
ftr-333	809	31	united	united	PROPN
ftr-333	809	32	states	states	PROPN
ftr-333	809	33	,	,	PUNCT
ftr-333	809	34	we	we	PRON
ftr-333	809	35	do	do	VERB
ftr-333	809	36	our	our	PRON
ftr-333	809	37	best	good	ADJ
ftr-333	809	38	to	to	PART
ftr-333	809	39	get	get	VERB
ftr-333	809	40	by	by	ADP
ftr-333	809	41	training	training	NOUN
ftr-333	809	42	with	with	ADP
ftr-333	809	43	limited	limited	ADJ
ftr-333	809	44	personnel	personnel	NOUN
ftr-333	809	45	and	and	CCONJ
ftr-333	809	46	limited	limited	ADJ
ftr-333	809	47	budgets	budget	NOUN
ftr-333	809	48	.	.	PUNCT
ftr-333	809	49	”	"	PUNCT
ftr-333	809	50	)	)	PUNCT
ftr-333	809	51	.	.	PUNCT
ftr-333	810	1	see	see	VERB
ftr-333	810	2	also	also	ADV
ftr-333	810	3	scharf	scharf	VERB
ftr-333	810	4	v.	v.	ADP
ftr-333	810	5	commissioner	commissioner	NOUN
ftr-333	810	6	,	,	PUNCT
ftr-333	810	7	32	32	NUM
ftr-333	810	8	t.c.m	t.c.m	NOUN
ftr-333	810	9	.	.	PUNCT
ftr-333	811	1	(	(	PUNCT
ftr-333	811	2	cch	cch	NOUN
ftr-333	811	3	)	)	PUNCT
ftr-333	811	4	1247	1247	NUM
ftr-333	811	5	,	,	PUNCT
ftr-333	811	6	1251	1251	NUM
ftr-333	811	7	(	(	PUNCT
ftr-333	811	8	1973	1973	NUM
ftr-333	811	9	)	)	PUNCT
ftr-333	811	10	,	,	PUNCT
ftr-333	812	1	action	action	NOUN
ftr-333	812	2	on	on	ADP
ftr-333	812	3	dec	dec	PROPN
ftr-333	812	4	.	.	PROPN
ftr-333	812	5	1974	1974	NUM
ftr-333	812	6	-	-	SYM
ftr-333	812	7	36031	36031	NUM
ftr-333	812	8	(	(	PUNCT
ftr-333	812	9	mar	mar	PROPN
ftr-333	812	10	.	.	PROPN
ftr-333	812	11	20	20	NUM
ftr-333	812	12	,	,	PUNCT
ftr-333	812	13	1974	1974	NUM
ftr-333	812	14	)	)	PUNCT
ftr-333	812	15	(	(	PUNCT
ftr-333	812	16	“	"	PUNCT
ftr-333	812	17	the	the	DET
ftr-333	812	18	testimony	testimony	NOUN
ftr-333	812	19	of	of	ADP
ftr-333	812	20	the	the	DET
ftr-333	812	21	municipal	municipal	ADJ
ftr-333	812	22	fire	fire	NOUN
ftr-333	812	23	chief	chief	NOUN
ftr-333	812	24	indicated	indicate	VERB
ftr-333	812	25	it	it	PRON
ftr-333	812	26	is	be	AUX
ftr-333	812	27	only	only	ADV
ftr-333	812	28	by	by	ADP
ftr-333	812	29	similar	similar	ADJ
ftr-333	812	30	donations	donation	NOUN
ftr-333	812	31	of	of	ADP
ftr-333	812	32	buildings	building	NOUN
ftr-333	812	33	for	for	ADP
ftr-333	812	34	use	use	NOUN
ftr-333	812	35	in	in	ADP
ftr-333	812	36	fire	fire	NOUN
ftr-333	812	37	drills	drill	NOUN
ftr-333	812	38	that	that	PRON
ftr-333	812	39	the	the	DET
ftr-333	812	40	volunteers	volunteer	NOUN
ftr-333	812	41	in	in	ADP
ftr-333	812	42	this	this	DET
ftr-333	812	43	rural	rural	ADJ
ftr-333	812	44	area	area	NOUN
ftr-333	812	45	are	be	AUX
ftr-333	812	46	able	able	ADJ
ftr-333	812	47	to	to	PART
ftr-333	812	48	test	test	VERB
ftr-333	812	49	their	their	PRON
ftr-333	812	50	new	new	ADJ
ftr-333	812	51	equipment	equipment	NOUN
ftr-333	812	52	and	and	CCONJ
ftr-333	812	53	train	train	VERB
ftr-333	812	54	new	new	ADJ
ftr-333	812	55	staff	staff	NOUN
ftr-333	812	56	members	member	NOUN
ftr-333	812	57	under	under	ADP
ftr-333	812	58	controlled	control	VERB
ftr-333	812	59	conditions	condition	NOUN
ftr-333	812	60	.	.	PUNCT
ftr-333	812	61	”	"	PUNCT
ftr-333	813	1	)	)	PUNCT
ftr-333	813	2	182	182	NUM
ftr-333	813	3	.	.	PUNCT
ftr-333	814	1	barr	barr	PROPN
ftr-333	814	2	,	,	PUNCT
ftr-333	814	3	irs	irs	PROPN
ftr-333	814	4	nixes	nix	VERB
ftr-333	814	5	tax	tax	NOUN
ftr-333	814	6	deductions	deduction	NOUN
ftr-333	814	7	,	,	PUNCT
ftr-333	814	8	supra	supra	PROPN
ftr-333	814	9	note	note	NOUN
ftr-333	814	10	7	7	NUM
ftr-333	814	11	(	(	PUNCT
ftr-333	814	12	“	"	PUNCT
ftr-333	814	13	[	[	X
ftr-333	814	14	s]ome	s]ome	NOUN
ftr-333	814	15	fear	fear	VERB
ftr-333	814	16	that	that	SCONJ
ftr-333	814	17	the	the	DET
ftr-333	814	18	tax	tax	NOUN
ftr-333	814	19	disputes	dispute	NOUN
ftr-333	814	20	will	will	AUX
ftr-333	814	21	discourage	discourage	VERB
ftr-333	814	22	donors	donor	NOUN
ftr-333	814	23	from	from	ADP
ftr-333	814	24	coming	come	VERB
ftr-333	814	25	forward	forward	ADV
ftr-333	814	26	.	.	PUNCT
ftr-333	814	27	”	"	PUNCT
ftr-333	814	28	)	)	PUNCT
ftr-333	814	29	.	.	PUNCT
ftr-333	815	1	183	183	NUM
ftr-333	815	2	.	.	PUNCT
ftr-333	815	3	balding	bald	VERB
ftr-333	815	4	interview	interview	NOUN
ftr-333	815	5	,	,	PUNCT
ftr-333	815	6	supra	supra	PROPN
ftr-333	815	7	note	note	PROPN
ftr-333	815	8	177	177	NUM
ftr-333	815	9	.	.	PUNCT
ftr-333	816	1	see	see	VERB
ftr-333	816	2	also	also	ADV
ftr-333	816	3	rolfs	rolfs	PROPN
ftr-333	817	1	v.	v.	PROPN
ftr-333	817	2	commissioner	commissioner	PROPN
ftr-333	817	3	,	,	PUNCT
ftr-333	817	4	135	135	NUM
ftr-333	817	5	t.c	t.c	PROPN
ftr-333	817	6	.	.	PROPN
ftr-333	817	7	471	471	NUM
ftr-333	817	8	,	,	PUNCT
ftr-333	817	9	474	474	NUM
ftr-333	817	10	(	(	PUNCT
ftr-333	817	11	2010	2010	NUM
ftr-333	817	12	)	)	PUNCT
ftr-333	817	13	aff’d	aff’d	VERB
ftr-333	817	14	668	668	NUM
ftr-333	817	15	f.3d	f.3d	NUM
ftr-333	817	16	888	888	NUM
ftr-333	817	17	(	(	PUNCT
ftr-333	817	18	7th	7th	ADJ
ftr-333	817	19	cir	cir	NOUN
ftr-333	817	20	.	.	PROPN
ftr-333	817	21	2012	2012	NUM
ftr-333	817	22	)	)	PUNCT
ftr-333	817	23	(	(	PUNCT
ftr-333	817	24	discussing	discuss	VERB
ftr-333	817	25	the	the	DET
ftr-333	817	26	taxpayer	taxpayer	NOUN
ftr-333	817	27	490	490	NUM
ftr-333	817	28	florida	florida	PROPN
ftr-333	817	29	tax	tax	NOUN
ftr-333	817	30	review	review	NOUN
ftr-333	818	1	[	[	X
ftr-333	818	2	vol	vol	NOUN
ftr-333	818	3	.	.	PUNCT
ftr-333	819	1	12:6	12:6	NUM
ftr-333	819	2	a	a	DET
ftr-333	819	3	home	home	NOUN
ftr-333	819	4	is	be	AUX
ftr-333	819	5	accepted	accept	VERB
ftr-333	819	6	,	,	PUNCT
ftr-333	819	7	a	a	DET
ftr-333	819	8	tremendous	tremendous	ADJ
ftr-333	819	9	amount	amount	NOUN
ftr-333	819	10	of	of	ADP
ftr-333	819	11	work	work	NOUN
ftr-333	819	12	goes	go	VERB
ftr-333	819	13	into	into	ADP
ftr-333	819	14	preparing	prepare	VERB
ftr-333	819	15	the	the	DET
ftr-333	819	16	house	house	NOUN
ftr-333	819	17	for	for	ADP
ftr-333	819	18	the	the	DET
ftr-333	819	19	live	live	ADJ
ftr-333	819	20	burn	burn	NOUN
ftr-333	819	21	because	because	SCONJ
ftr-333	819	22	each	each	DET
ftr-333	819	23	live	live	ADJ
ftr-333	819	24	burn	burn	NOUN
ftr-333	819	25	must	must	AUX
ftr-333	819	26	follow	follow	VERB
ftr-333	819	27	the	the	DET
ftr-333	819	28	standards	standard	NOUN
ftr-333	819	29	of	of	ADP
ftr-333	819	30	the	the	DET
ftr-333	819	31	national	national	ADJ
ftr-333	819	32	fire	fire	PROPN
ftr-333	819	33	protection	protection	PROPN
ftr-333	819	34	association	association	PROPN
ftr-333	819	35	(	(	PUNCT
ftr-333	819	36	nfpa	nfpa	PROPN
ftr-333	819	37	)	)	PUNCT
ftr-333	819	38	1403.184	1403.184	NOUN
ftr-333	819	39	the	the	DET
ftr-333	819	40	cost	cost	NOUN
ftr-333	819	41	associated	associate	VERB
ftr-333	819	42	with	with	ADP
ftr-333	819	43	preparing	prepare	VERB
ftr-333	819	44	the	the	DET
ftr-333	819	45	building	building	NOUN
ftr-333	819	46	for	for	ADP
ftr-333	819	47	the	the	DET
ftr-333	819	48	live	live	ADJ
ftr-333	819	49	burn	burn	NOUN
ftr-333	819	50	is	be	AUX
ftr-333	819	51	typically	typically	ADV
ftr-333	819	52	incurred	incur	VERB
ftr-333	819	53	by	by	ADP
ftr-333	819	54	the	the	DET
ftr-333	819	55	donor.185	donor.185	NOUN
ftr-333	819	56	additionally	additionally	ADV
ftr-333	819	57	,	,	PUNCT
ftr-333	819	58	when	when	SCONJ
ftr-333	819	59	all	all	PRON
ftr-333	819	60	is	be	AUX
ftr-333	819	61	said	say	VERB
ftr-333	819	62	and	and	CCONJ
ftr-333	819	63	done	do	VERB
ftr-333	819	64	and	and	CCONJ
ftr-333	819	65	the	the	DET
ftr-333	819	66	house	house	NOUN
ftr-333	819	67	has	have	AUX
ftr-333	819	68	been	be	AUX
ftr-333	819	69	burnt	burn	VERB
ftr-333	819	70	down	down	ADP
ftr-333	819	71	,	,	PUNCT
ftr-333	819	72	the	the	DET
ftr-333	819	73	donor	donor	NOUN
ftr-333	819	74	is	be	AUX
ftr-333	819	75	responsible	responsible	ADJ
ftr-333	819	76	for	for	ADP
ftr-333	819	77	the	the	DET
ftr-333	819	78	cost	cost	NOUN
ftr-333	819	79	of	of	ADP
ftr-333	819	80	clearing	clear	VERB
ftr-333	819	81	the	the	DET
ftr-333	819	82	debris.186	debris.186	NOUN
ftr-333	819	83	thus	thus	ADV
ftr-333	819	84	,	,	PUNCT
ftr-333	819	85	while	while	SCONJ
ftr-333	819	86	the	the	DET
ftr-333	819	87	donor	donor	NOUN
ftr-333	819	88	of	of	ADP
ftr-333	819	89	a	a	DET
ftr-333	819	90	live	live	ADJ
ftr-333	819	91	burn	burn	NOUN
ftr-333	819	92	donation	donation	NOUN
ftr-333	819	93	does	do	AUX
ftr-333	819	94	get	get	VERB
ftr-333	819	95	the	the	DET
ftr-333	819	96	benefit	benefit	NOUN
ftr-333	819	97	of	of	ADP
ftr-333	819	98	the	the	DET
ftr-333	819	99	home	home	NOUN
ftr-333	819	100	being	be	AUX
ftr-333	819	101	demolished	demolish	VERB
ftr-333	819	102	,	,	PUNCT
ftr-333	819	103	there	there	PRON
ftr-333	819	104	is	be	VERB
ftr-333	819	105	an	an	DET
ftr-333	819	106	economic	economic	ADJ
ftr-333	819	107	cost	cost	NOUN
ftr-333	819	108	associated	associate	VERB
ftr-333	819	109	with	with	ADP
ftr-333	819	110	this	this	DET
ftr-333	819	111	type	type	NOUN
ftr-333	819	112	of	of	ADP
ftr-333	819	113	donation	donation	NOUN
ftr-333	819	114	.	.	PUNCT
ftr-333	820	1	most	most	ADV
ftr-333	820	2	importantly	importantly	ADV
ftr-333	820	3	,	,	PUNCT
ftr-333	820	4	a	a	DET
ftr-333	820	5	live	live	ADJ
ftr-333	820	6	burn	burn	NOUN
ftr-333	820	7	donation	donation	NOUN
ftr-333	820	8	serves	serve	VERB
ftr-333	820	9	as	as	ADP
ftr-333	820	10	an	an	DET
ftr-333	820	11	invaluable	invaluable	ADJ
ftr-333	820	12	training	training	NOUN
ftr-333	820	13	opportunity	opportunity	NOUN
ftr-333	820	14	to	to	ADP
ftr-333	820	15	firefighters	firefighter	NOUN
ftr-333	820	16	and	and	CCONJ
ftr-333	820	17	other	other	ADJ
ftr-333	820	18	public	public	ADJ
ftr-333	820	19	service	service	NOUN
ftr-333	820	20	agencies	agency	NOUN
ftr-333	820	21	.	.	PUNCT
ftr-333	821	1	b.	b.	VERB
ftr-333	821	2	the	the	DET
ftr-333	821	3	deductibility	deductibility	NOUN
ftr-333	821	4	of	of	ADP
ftr-333	821	5	the	the	DET
ftr-333	821	6	live	live	ADJ
ftr-333	821	7	burn	burn	NOUN
ftr-333	821	8	donation	donation	NOUN
ftr-333	821	9	1	1	NUM
ftr-333	821	10	.	.	X
ftr-333	821	11	scharf	scharf	NOUN
ftr-333	821	12	—	—	PUNCT
ftr-333	821	13	allowing	allow	VERB
ftr-333	821	14	the	the	DET
ftr-333	821	15	live	live	ADJ
ftr-333	821	16	burn	burn	NOUN
ftr-333	821	17	donation	donation	NOUN
ftr-333	821	18	in	in	ADP
ftr-333	821	19	1973	1973	NUM
ftr-333	821	20	,	,	PUNCT
ftr-333	821	21	the	the	DET
ftr-333	821	22	tax	tax	NOUN
ftr-333	821	23	court	court	NOUN
ftr-333	821	24	allowed	allow	VERB
ftr-333	821	25	the	the	DET
ftr-333	821	26	taxpayers	taxpayer	NOUN
ftr-333	821	27	to	to	PART
ftr-333	821	28	claim	claim	VERB
ftr-333	821	29	a	a	DET
ftr-333	821	30	charitable	charitable	ADJ
ftr-333	821	31	deduction	deduction	NOUN
ftr-333	821	32	for	for	ADP
ftr-333	821	33	their	their	PRON
ftr-333	821	34	live	live	ADJ
ftr-333	821	35	burn	burn	NOUN
ftr-333	821	36	donation.187	donation.187	NOUN
ftr-333	821	37	in	in	ADP
ftr-333	821	38	scharf	scharf	NOUN
ftr-333	821	39	,	,	PUNCT
ftr-333	821	40	the	the	DET
ftr-333	821	41	taxpayers	taxpayer	NOUN
ftr-333	821	42	contributed	contribute	VERB
ftr-333	821	43	a	a	DET
ftr-333	821	44	fire	fire	NOUN
ftr-333	821	45	damaged	damage	VERB
ftr-333	821	46	building	building	NOUN
ftr-333	821	47	to	to	ADP
ftr-333	821	48	the	the	DET
ftr-333	821	49	local	local	ADJ
ftr-333	821	50	fire	fire	NOUN
ftr-333	821	51	department	department	NOUN
ftr-333	821	52	for	for	ADP
ftr-333	821	53	fire	fire	NOUN
ftr-333	821	54	training	training	NOUN
ftr-333	821	55	purposes	purpose	NOUN
ftr-333	821	56	and	and	CCONJ
ftr-333	821	57	claimed	claim	VERB
ftr-333	821	58	a	a	DET
ftr-333	821	59	charitable	charitable	ADJ
ftr-333	821	60	deduction.188	deduction.188	NOUN
ftr-333	821	61	the	the	DET
ftr-333	821	62	building	building	NOUN
ftr-333	821	63	donated	donate	VERB
ftr-333	821	64	by	by	ADP
ftr-333	821	65	the	the	DET
ftr-333	821	66	taxpayers	taxpayer	NOUN
ftr-333	821	67	was	be	AUX
ftr-333	821	68	purchased	purchase	VERB
ftr-333	821	69	for	for	ADP
ftr-333	821	70	investment	investment	NOUN
ftr-333	821	71	purposes	purpose	NOUN
ftr-333	821	72	,	,	PUNCT
ftr-333	821	73	but	but	CCONJ
ftr-333	821	74	was	be	AUX
ftr-333	821	75	partially	partially	ADV
ftr-333	821	76	destroyed	destroy	VERB
ftr-333	821	77	by	by	ADP
ftr-333	821	78	a	a	DET
ftr-333	821	79	fire	fire	NOUN
ftr-333	821	80	thereby	thereby	ADV
ftr-333	821	81	resulting	result	VERB
ftr-333	821	82	in	in	ADP
ftr-333	821	83	the	the	DET
ftr-333	821	84	taxpayers	taxpayer	NOUN
ftr-333	821	85	receiving	receive	VERB
ftr-333	821	86	insurance	insurance	NOUN
ftr-333	821	87	proceeds	proceed	NOUN
ftr-333	821	88	.	.	PUNCT
ftr-333	822	1	because	because	SCONJ
ftr-333	822	2	the	the	DET
ftr-333	822	3	building	building	NOUN
ftr-333	822	4	was	be	AUX
ftr-333	822	5	so	so	ADV
ftr-333	822	6	badly	badly	ADV
ftr-333	822	7	damaged	damage	VERB
ftr-333	822	8	and	and	CCONJ
ftr-333	822	9	the	the	DET
ftr-333	822	10	underlying	underlie	VERB
ftr-333	822	11	land	land	NOUN
ftr-333	822	12	had	have	AUX
ftr-333	822	13	increased	increase	VERB
ftr-333	822	14	in	in	ADP
ftr-333	822	15	value	value	NOUN
ftr-333	822	16	to	to	ADP
ftr-333	822	17	the	the	DET
ftr-333	822	18	extent	extent	NOUN
ftr-333	822	19	it	it	PRON
ftr-333	822	20	was	be	AUX
ftr-333	822	21	worth	worth	ADJ
ftr-333	822	22	more	more	ADJ
ftr-333	822	23	than	than	ADP
ftr-333	822	24	the	the	DET
ftr-333	822	25	building	building	NOUN
ftr-333	822	26	,	,	PUNCT
ftr-333	822	27	the	the	DET
ftr-333	822	28	taxpayers	taxpayer	NOUN
ftr-333	822	29	obtaining	obtain	VERB
ftr-333	822	30	the	the	DET
ftr-333	822	31	“	"	PUNCT
ftr-333	822	32	the	the	DET
ftr-333	822	33	necessary	necessary	ADJ
ftr-333	822	34	approval	approval	NOUN
ftr-333	822	35	for	for	ADP
ftr-333	822	36	the	the	DET
ftr-333	822	37	burn	burn	NOUN
ftr-333	822	38	from	from	ADP
ftr-333	822	39	the	the	DET
ftr-333	822	40	wisconsin	wisconsin	PROPN
ftr-333	822	41	department	department	PROPN
ftr-333	822	42	of	of	ADP
ftr-333	822	43	natural	natural	ADJ
ftr-333	822	44	resources	resource	NOUN
ftr-333	822	45	”	"	PUNCT
ftr-333	822	46	)	)	PUNCT
ftr-333	822	47	.	.	PUNCT
ftr-333	823	1	184	184	X
ftr-333	823	2	.	.	PUNCT
ftr-333	824	1	gregory	gregory	PROPN
ftr-333	824	2	havel	havel	PROPN
ftr-333	824	3	,	,	PUNCT
ftr-333	824	4	construction	construction	NOUN
ftr-333	824	5	concerns	concern	NOUN
ftr-333	824	6	:	:	PUNCT
ftr-333	824	7	acquired	acquire	VERB
ftr-333	824	8	structures	structure	NOUN
ftr-333	824	9	for	for	ADP
ftr-333	824	10	live	live	ADJ
ftr-333	824	11	fire	fire	NOUN
ftr-333	824	12	training	training	NOUN
ftr-333	824	13	,	,	PUNCT
ftr-333	824	14	fire	fire	NOUN
ftr-333	824	15	engineering	engineering	NOUN
ftr-333	824	16	,	,	PUNCT
ftr-333	824	17	http://www.fireengineering.com/articles/	http://www.fireengineering.com/articles/	X
ftr-333	824	18	2010/04	2010/04	NUM
ftr-333	824	19	/	/	SYM
ftr-333	824	20	cc	cc	NOUN
ftr-333	824	21	-	-	ADJ
ftr-333	824	22	live	live	ADJ
ftr-333	824	23	-	-	PUNCT
ftr-333	824	24	fire.html	fire.html	NOUN
ftr-333	824	25	(	(	PUNCT
ftr-333	824	26	last	last	ADV
ftr-333	824	27	visited	visit	VERB
ftr-333	824	28	nov	nov	PROPN
ftr-333	824	29	.	.	PROPN
ftr-333	824	30	12	12	NUM
ftr-333	824	31	,	,	PUNCT
ftr-333	824	32	2011	2011	NUM
ftr-333	824	33	)	)	PUNCT
ftr-333	824	34	(	(	PUNCT
ftr-333	824	35	discussing	discuss	VERB
ftr-333	824	36	structural	structural	ADJ
ftr-333	824	37	concerns	concern	NOUN
ftr-333	824	38	when	when	SCONJ
ftr-333	824	39	acquiring	acquire	VERB
ftr-333	824	40	a	a	DET
ftr-333	824	41	donated	donate	VERB
ftr-333	824	42	property	property	NOUN
ftr-333	824	43	for	for	ADP
ftr-333	824	44	live	live	ADJ
ftr-333	824	45	burn	burn	NOUN
ftr-333	824	46	training	training	NOUN
ftr-333	824	47	)	)	PUNCT
ftr-333	824	48	.	.	PUNCT
ftr-333	825	1	see	see	AUX
ftr-333	825	2	also	also	ADV
ftr-333	825	3	balding	bald	VERB
ftr-333	825	4	interview	interview	NOUN
ftr-333	825	5	,	,	PUNCT
ftr-333	825	6	supra	supra	PROPN
ftr-333	825	7	note	note	PROPN
ftr-333	825	8	177	177	NUM
ftr-333	825	9	(	(	PUNCT
ftr-333	825	10	providing	provide	VERB
ftr-333	825	11	that	that	SCONJ
ftr-333	825	12	various	various	ADJ
ftr-333	825	13	permits	permit	NOUN
ftr-333	825	14	must	must	AUX
ftr-333	825	15	be	be	AUX
ftr-333	825	16	obtained	obtain	VERB
ftr-333	825	17	)	)	PUNCT
ftr-333	825	18	;	;	PUNCT
ftr-333	825	19	national	national	ADJ
ftr-333	825	20	fire	fire	NOUN
ftr-333	825	21	fighter	fighter	NOUN
ftr-333	825	22	near	near	ADP
ftr-333	825	23	-	-	PUNCT
ftr-333	825	24	miss	miss	NOUN
ftr-333	825	25	reporting	reporting	NOUN
ftr-333	825	26	system	system	NOUN
ftr-333	825	27	:	:	PUNCT
ftr-333	825	28	live	live	ADJ
ftr-333	825	29	burn	burn	NOUN
ftr-333	825	30	training	training	NOUN
ftr-333	825	31	,	,	PUNCT
ftr-333	825	32	fire	fire	NOUN
ftr-333	825	33	engineering	engineering	NOUN
ftr-333	825	34	,	,	PUNCT
ftr-333	825	35	http://www.fireengineering.com/articles/2011/01/near-miss-liveburn.html	http://www.fireengineering.com/articles/2011/01/near-miss-liveburn.html	PROPN
ftr-333	825	36	(	(	PUNCT
ftr-333	825	37	last	last	ADV
ftr-333	825	38	visited	visit	VERB
ftr-333	825	39	nov	nov	PROPN
ftr-333	825	40	.	.	PROPN
ftr-333	825	41	12	12	NUM
ftr-333	825	42	,	,	PUNCT
ftr-333	825	43	2011	2011	NUM
ftr-333	825	44	)	)	PUNCT
ftr-333	825	45	(	(	PUNCT
ftr-333	825	46	“	"	PUNCT
ftr-333	825	47	today	today	NOUN
ftr-333	825	48	’s	’s	PART
ftr-333	825	49	live	live	ADJ
ftr-333	825	50	burn	burn	NOUN
ftr-333	825	51	requires	require	VERB
ftr-333	825	52	an	an	DET
ftr-333	825	53	extensive	extensive	ADJ
ftr-333	825	54	investment	investment	NOUN
ftr-333	825	55	of	of	ADP
ftr-333	825	56	time	time	NOUN
ftr-333	825	57	.	.	PUNCT
ftr-333	825	58	.	.	PUNCT
ftr-333	826	1	.	.	PUNCT
ftr-333	826	2	.	.	PUNCT
ftr-333	827	1	the	the	DET
ftr-333	827	2	acquired	acquire	VERB
ftr-333	827	3	structure	structure	NOUN
ftr-333	827	4	burn	burn	NOUN
ftr-333	827	5	,	,	PUNCT
ftr-333	827	6	following	follow	VERB
ftr-333	827	7	nfpa	nfpa	PROPN
ftr-333	827	8	1403	1403	NUM
ftr-333	827	9	live	live	VERB
ftr-333	827	10	fire	fire	NOUN
ftr-333	827	11	training	training	NOUN
ftr-333	827	12	evolutions	evolution	NOUN
ftr-333	827	13	,	,	PUNCT
ftr-333	827	14	lays	lay	VERB
ftr-333	827	15	out	out	ADP
ftr-333	827	16	a	a	DET
ftr-333	827	17	comprehensive	comprehensive	ADJ
ftr-333	827	18	plan	plan	NOUN
ftr-333	827	19	for	for	ADP
ftr-333	827	20	conducting	conduct	VERB
ftr-333	827	21	an	an	DET
ftr-333	827	22	exercise	exercise	NOUN
ftr-333	827	23	in	in	ADP
ftr-333	827	24	the	the	DET
ftr-333	827	25	safest	safe	ADJ
ftr-333	827	26	manner	manner	NOUN
ftr-333	827	27	possible	possible	ADJ
ftr-333	827	28	.	.	PUNCT
ftr-333	827	29	”	"	PUNCT
ftr-333	827	30	)	)	PUNCT
ftr-333	827	31	.	.	PUNCT
ftr-333	828	1	185	185	NUM
ftr-333	828	2	.	.	PUNCT
ftr-333	829	1	balding	bald	VERB
ftr-333	829	2	interview	interview	NOUN
ftr-333	829	3	,	,	PUNCT
ftr-333	829	4	supra	supra	PROPN
ftr-333	829	5	note	note	PROPN
ftr-333	829	6	177	177	NUM
ftr-333	829	7	;	;	PUNCT
ftr-333	829	8	rolfs	rolfs	NUM
ftr-333	829	9	,	,	PUNCT
ftr-333	829	10	135	135	NUM
ftr-333	829	11	t.c	t.c	PROPN
ftr-333	829	12	.	.	PUNCT
ftr-333	830	1	at	at	ADP
ftr-333	830	2	475	475	NUM
ftr-333	830	3	.	.	PUNCT
ftr-333	830	4	186	186	NUM
ftr-333	830	5	.	.	PUNCT
ftr-333	830	6	barr	barr	PROPN
ftr-333	830	7	,	,	PUNCT
ftr-333	830	8	irs	irs	PROPN
ftr-333	830	9	nixes	nix	VERB
ftr-333	830	10	tax	tax	NOUN
ftr-333	830	11	deductions	deduction	NOUN
ftr-333	830	12	,	,	PUNCT
ftr-333	830	13	supra	supra	PROPN
ftr-333	830	14	note	note	NOUN
ftr-333	830	15	7	7	NUM
ftr-333	830	16	.	.	NOUN
ftr-333	830	17	187	187	NUM
ftr-333	830	18	.	.	PUNCT
ftr-333	831	1	scharf	scharf	PROPN
ftr-333	831	2	v.	v.	ADP
ftr-333	831	3	commissioner	commissioner	NOUN
ftr-333	831	4	,	,	PUNCT
ftr-333	831	5	32	32	NUM
ftr-333	831	6	t.c.m	t.c.m	NOUN
ftr-333	831	7	.	.	PUNCT
ftr-333	832	1	(	(	PUNCT
ftr-333	832	2	cch	cch	NOUN
ftr-333	832	3	)	)	PUNCT
ftr-333	832	4	1247	1247	NUM
ftr-333	832	5	(	(	PUNCT
ftr-333	832	6	1973	1973	NUM
ftr-333	832	7	)	)	PUNCT
ftr-333	832	8	,	,	PUNCT
ftr-333	832	9	action	action	NOUN
ftr-333	832	10	on	on	ADP
ftr-333	832	11	dec	dec	PROPN
ftr-333	832	12	.	.	PROPN
ftr-333	832	13	,	,	PUNCT
ftr-333	832	14	1974	1974	NUM
ftr-333	832	15	-	-	SYM
ftr-333	832	16	36031	36031	NUM
ftr-333	832	17	(	(	PUNCT
ftr-333	832	18	mar	mar	PROPN
ftr-333	832	19	.	.	PROPN
ftr-333	832	20	20	20	NUM
ftr-333	832	21	,	,	PUNCT
ftr-333	832	22	1974	1974	NUM
ftr-333	832	23	)	)	PUNCT
ftr-333	832	24	.	.	PUNCT
ftr-333	833	1	188	188	NUM
ftr-333	833	2	.	.	PUNCT
ftr-333	834	1	i	i	PRON
ftr-333	834	2	d.	d.	PROPN
ftr-333	834	3	at	at	ADP
ftr-333	834	4	1249	1249	NUM
ftr-333	834	5	.	.	PUNCT
ftr-333	835	1	2012	2012	NUM
ftr-333	835	2	]	]	PUNCT
ftr-333	836	1	relighting	relighte	VERB
ftr-333	836	2	the	the	DET
ftr-333	836	3	charitable	charitable	ADJ
ftr-333	836	4	deductions	deduction	NOUN
ftr-333	836	5	491	491	NUM
ftr-333	836	6	decided	decide	VERB
ftr-333	836	7	it	it	PRON
ftr-333	836	8	was	be	AUX
ftr-333	836	9	not	not	PART
ftr-333	836	10	“	"	PUNCT
ftr-333	836	11	economically	economically	ADV
ftr-333	836	12	feasible	feasible	ADJ
ftr-333	836	13	to	to	PART
ftr-333	836	14	restore	restore	VERB
ftr-333	836	15	the	the	DET
ftr-333	836	16	existing	exist	VERB
ftr-333	836	17	building	building	NOUN
ftr-333	836	18	.	.	PUNCT
ftr-333	836	19	”189	”189	PUNCT
ftr-333	836	20	thus	thus	ADV
ftr-333	836	21	,	,	PUNCT
ftr-333	836	22	the	the	DET
ftr-333	836	23	taxpayers	taxpayer	NOUN
ftr-333	836	24	decided	decide	VERB
ftr-333	836	25	to	to	PART
ftr-333	836	26	donate	donate	VERB
ftr-333	836	27	the	the	DET
ftr-333	836	28	building	building	NOUN
ftr-333	836	29	to	to	ADP
ftr-333	836	30	the	the	DET
ftr-333	836	31	local	local	ADJ
ftr-333	836	32	volunteer	volunteer	NOUN
ftr-333	836	33	fire	fire	NOUN
ftr-333	836	34	department	department	NOUN
ftr-333	836	35	for	for	ADP
ftr-333	836	36	live	live	ADJ
ftr-333	836	37	burn	burn	NOUN
ftr-333	836	38	training.190	training.190	AUX
ftr-333	836	39	the	the	DET
ftr-333	836	40	fire	fire	NOUN
ftr-333	836	41	department	department	NOUN
ftr-333	836	42	used	use	VERB
ftr-333	836	43	the	the	DET
ftr-333	836	44	building	building	NOUN
ftr-333	836	45	for	for	ADP
ftr-333	836	46	three	three	NUM
ftr-333	836	47	subsequent	subsequent	ADJ
ftr-333	836	48	fire	fire	NOUN
ftr-333	836	49	training	training	NOUN
ftr-333	836	50	exercises	exercise	NOUN
ftr-333	836	51	resulting	result	VERB
ftr-333	836	52	in	in	ADP
ftr-333	836	53	the	the	DET
ftr-333	836	54	building	building	NOUN
ftr-333	836	55	being	be	AUX
ftr-333	836	56	completely	completely	ADV
ftr-333	836	57	burnt	burn	VERB
ftr-333	836	58	down.191	down.191	NOUN
ftr-333	836	59	on	on	ADP
ftr-333	836	60	their	their	PRON
ftr-333	836	61	1968	1968	NUM
ftr-333	836	62	federal	federal	ADJ
ftr-333	836	63	income	income	NOUN
ftr-333	836	64	tax	tax	NOUN
ftr-333	836	65	return	return	NOUN
ftr-333	836	66	,	,	PUNCT
ftr-333	836	67	the	the	DET
ftr-333	836	68	taxpayers	taxpayer	NOUN
ftr-333	836	69	claimed	claim	VERB
ftr-333	836	70	a	a	DET
ftr-333	836	71	charitable	charitable	ADJ
ftr-333	836	72	deduction	deduction	NOUN
ftr-333	836	73	of	of	ADP
ftr-333	836	74	$	$	SYM
ftr-333	836	75	13,131.65	13,131.65	NUM
ftr-333	836	76	for	for	ADP
ftr-333	836	77	the	the	DET
ftr-333	836	78	fair	fair	ADJ
ftr-333	836	79	market	market	NOUN
ftr-333	836	80	value	value	NOUN
ftr-333	836	81	of	of	ADP
ftr-333	836	82	the	the	DET
ftr-333	836	83	contributed	contribute	VERB
ftr-333	836	84	building.192	building.192	PRON
ftr-333	836	85	however	however	ADV
ftr-333	836	86	,	,	PUNCT
ftr-333	836	87	the	the	DET
ftr-333	836	88	service	service	NOUN
ftr-333	836	89	disallowed	disallow	VERB
ftr-333	836	90	the	the	DET
ftr-333	836	91	charitable	charitable	ADJ
ftr-333	836	92	deduction	deduction	NOUN
ftr-333	836	93	arguing	argue	VERB
ftr-333	836	94	the	the	DET
ftr-333	836	95	taxpayers	taxpayer	NOUN
ftr-333	836	96	were	be	AUX
ftr-333	836	97	not	not	PART
ftr-333	836	98	entitled	entitle	VERB
ftr-333	836	99	to	to	ADP
ftr-333	836	100	such	such	ADJ
ftr-333	836	101	deduction	deduction	NOUN
ftr-333	836	102	due	due	ADP
ftr-333	836	103	to	to	ADP
ftr-333	836	104	“	"	PUNCT
ftr-333	836	105	the	the	DET
ftr-333	836	106	impending	impending	ADJ
ftr-333	836	107	condemnation	condemnation	NOUN
ftr-333	836	108	of	of	ADP
ftr-333	836	109	the	the	DET
ftr-333	836	110	building	building	NOUN
ftr-333	836	111	,	,	PUNCT
ftr-333	836	112	the	the	DET
ftr-333	836	113	[	[	X
ftr-333	836	114	taxpayers	taxpayer	NOUN
ftr-333	836	115	]	]	PUNCT
ftr-333	836	116	had	have	VERB
ftr-333	836	117	no	no	DET
ftr-333	836	118	desire	desire	NOUN
ftr-333	836	119	to	to	PART
ftr-333	836	120	rebuild	rebuild	VERB
ftr-333	836	121	and	and	CCONJ
ftr-333	836	122	therefore	therefore	ADV
ftr-333	836	123	donated	donate	VERB
ftr-333	836	124	it	it	PRON
ftr-333	836	125	with	with	ADP
ftr-333	836	126	the	the	DET
ftr-333	836	127	expectation	expectation	NOUN
ftr-333	836	128	that	that	SCONJ
ftr-333	836	129	its	its	PRON
ftr-333	836	130	demolition	demolition	NOUN
ftr-333	836	131	would	would	AUX
ftr-333	836	132	increase	increase	VERB
ftr-333	836	133	the	the	DET
ftr-333	836	134	value	value	NOUN
ftr-333	836	135	of	of	ADP
ftr-333	836	136	the	the	DET
ftr-333	836	137	land	land	NOUN
ftr-333	836	138	and	and	CCONJ
ftr-333	836	139	make	make	VERB
ftr-333	836	140	the	the	DET
ftr-333	836	141	property	property	NOUN
ftr-333	836	142	easier	easy	ADJ
ftr-333	836	143	to	to	PART
ftr-333	836	144	convert	convert	VERB
ftr-333	836	145	to	to	ADP
ftr-333	836	146	a	a	DET
ftr-333	836	147	more	more	ADV
ftr-333	836	148	productive	productive	ADJ
ftr-333	836	149	use	use	NOUN
ftr-333	836	150	.	.	PUNCT
ftr-333	836	151	”193	”193	PUNCT
ftr-333	837	1	based	base	VERB
ftr-333	837	2	on	on	ADP
ftr-333	837	3	the	the	DET
ftr-333	837	4	taxpayer	taxpayer	NOUN
ftr-333	837	5	’s	’s	PART
ftr-333	837	6	motivation	motivation	NOUN
ftr-333	837	7	,	,	PUNCT
ftr-333	837	8	the	the	DET
ftr-333	837	9	service	service	NOUN
ftr-333	837	10	argued	argue	VERB
ftr-333	837	11	the	the	DET
ftr-333	837	12	deduction	deduction	NOUN
ftr-333	837	13	should	should	AUX
ftr-333	837	14	be	be	AUX
ftr-333	837	15	disallowed	disallow	VERB
ftr-333	837	16	under	under	ADP
ftr-333	837	17	the	the	DET
ftr-333	837	18	intent	intent	NOUN
ftr-333	837	19	of	of	ADP
ftr-333	837	20	the	the	DET
ftr-333	837	21	donor	donor	NOUN
ftr-333	837	22	approach	approach	NOUN
ftr-333	837	23	because	because	SCONJ
ftr-333	837	24	it	it	PRON
ftr-333	837	25	was	be	AUX
ftr-333	837	26	not	not	PART
ftr-333	837	27	donated	donate	VERB
ftr-333	837	28	out	out	ADP
ftr-333	837	29	of	of	ADP
ftr-333	837	30	“	"	PUNCT
ftr-333	837	31	detached	detached	ADJ
ftr-333	837	32	and	and	CCONJ
ftr-333	837	33	disinterested	disinterested	ADJ
ftr-333	837	34	generosity	generosity	NOUN
ftr-333	837	35	.	.	PUNCT
ftr-333	838	1	”194	”194	PROPN
ftr-333	839	1	alternatively	alternatively	ADV
ftr-333	839	2	,	,	PUNCT
ftr-333	839	3	the	the	DET
ftr-333	839	4	service	service	NOUN
ftr-333	839	5	argued	argue	VERB
ftr-333	839	6	that	that	SCONJ
ftr-333	839	7	a	a	DET
ftr-333	839	8	charitable	charitable	ADJ
ftr-333	839	9	deduction	deduction	NOUN
ftr-333	839	10	should	should	AUX
ftr-333	839	11	be	be	AUX
ftr-333	839	12	disallowed	disallow	VERB
ftr-333	839	13	under	under	ADP
ftr-333	839	14	the	the	DET
ftr-333	839	15	substantial	substantial	ADJ
ftr-333	839	16	benefit	benefit	NOUN
ftr-333	839	17	test	test	NOUN
ftr-333	839	18	as	as	SCONJ
ftr-333	839	19	the	the	DET
ftr-333	839	20	live	live	ADJ
ftr-333	839	21	burn	burn	NOUN
ftr-333	839	22	donation	donation	NOUN
ftr-333	839	23	was	be	AUX
ftr-333	839	24	“	"	PUNCT
ftr-333	839	25	made	make	VERB
ftr-333	839	26	with	with	ADP
ftr-333	839	27	the	the	DET
ftr-333	839	28	expectation	expectation	NOUN
ftr-333	839	29	of	of	ADP
ftr-333	839	30	receiving	receive	VERB
ftr-333	839	31	something	something	PRON
ftr-333	839	32	in	in	ADP
ftr-333	839	33	return	return	NOUN
ftr-333	839	34	as	as	ADP
ftr-333	839	35	a	a	DET
ftr-333	839	36	quid	quid	ADJ
ftr-333	839	37	pro	pro	X
ftr-333	839	38	quo	quo	NOUN
ftr-333	839	39	for	for	ADP
ftr-333	839	40	the	the	DET
ftr-333	839	41	transfer	transfer	NOUN
ftr-333	839	42	.	.	PUNCT
ftr-333	839	43	”195	”195	PUNCT
ftr-333	839	44	thus	thus	ADV
ftr-333	839	45	,	,	PUNCT
ftr-333	839	46	in	in	ADP
ftr-333	839	47	a	a	DET
ftr-333	839	48	case	case	NOUN
ftr-333	839	49	of	of	ADP
ftr-333	839	50	first	first	ADJ
ftr-333	839	51	impression	impression	NOUN
ftr-333	839	52	,	,	PUNCT
ftr-333	839	53	the	the	DET
ftr-333	839	54	tax	tax	NOUN
ftr-333	839	55	court	court	NOUN
ftr-333	839	56	was	be	AUX
ftr-333	839	57	confronted	confront	VERB
ftr-333	839	58	with	with	ADP
ftr-333	839	59	deciding	decide	VERB
ftr-333	839	60	189	189	NUM
ftr-333	839	61	.	.	PUNCT
ftr-333	840	1	i	i	PRON
ftr-333	840	2	d.	d.	PROPN
ftr-333	840	3	see	see	VERB
ftr-333	840	4	also	also	ADV
ftr-333	840	5	i	i	PROPN
ftr-333	840	6	d.	d.	PROPN
ftr-333	840	7	at	at	ADP
ftr-333	840	8	1248	1248	NUM
ftr-333	840	9	(	(	PUNCT
ftr-333	840	10	noting	note	VERB
ftr-333	840	11	that	that	SCONJ
ftr-333	840	12	the	the	DET
ftr-333	840	13	mr	mr	PROPN
ftr-333	840	14	.	.	PROPN
ftr-333	840	15	scharf	scharf	PROPN
ftr-333	840	16	was	be	AUX
ftr-333	840	17	an	an	DET
ftr-333	840	18	attorney	attorney	NOUN
ftr-333	840	19	,	,	PUNCT
ftr-333	840	20	real	real	ADJ
ftr-333	840	21	estate	estate	NOUN
ftr-333	840	22	broker	broker	NOUN
ftr-333	840	23	,	,	PUNCT
ftr-333	840	24	and	and	CCONJ
ftr-333	840	25	a	a	DET
ftr-333	840	26	magistrate	magistrate	NOUN
ftr-333	840	27	judge	judge	NOUN
ftr-333	840	28	for	for	ADP
ftr-333	840	29	over	over	ADP
ftr-333	840	30	30	30	NUM
ftr-333	840	31	years	year	NOUN
ftr-333	840	32	)	)	PUNCT
ftr-333	840	33	.	.	PUNCT
ftr-333	841	1	190	190	NUM
ftr-333	841	2	.	.	PUNCT
ftr-333	842	1	i	i	PRON
ftr-333	842	2	d.	d.	PROPN
ftr-333	842	3	at	at	ADP
ftr-333	842	4	1249	1249	NUM
ftr-333	842	5	(	(	PUNCT
ftr-333	842	6	“	"	PUNCT
ftr-333	842	7	with	with	ADP
ftr-333	842	8	the	the	DET
ftr-333	842	9	encouragement	encouragement	NOUN
ftr-333	842	10	of	of	ADP
ftr-333	842	11	municipal	municipal	ADJ
ftr-333	842	12	authorities	authority	NOUN
ftr-333	842	13	,	,	PUNCT
ftr-333	842	14	the	the	DET
ftr-333	842	15	petitioner	petitioner	NOUN
ftr-333	842	16	arranged	arrange	VERB
ftr-333	842	17	for	for	SCONJ
ftr-333	842	18	the	the	DET
ftr-333	842	19	mahwah	mahwah	PROPN
ftr-333	842	20	volunteer	volunteer	PROPN
ftr-333	842	21	fire	fire	PROPN
ftr-333	842	22	department	department	PROPN
ftr-333	842	23	to	to	PART
ftr-333	842	24	use	use	VERB
ftr-333	842	25	the	the	DET
ftr-333	842	26	building	building	NOUN
ftr-333	842	27	to	to	PART
ftr-333	842	28	conduct	conduct	VERB
ftr-333	842	29	fire	fire	NOUN
ftr-333	842	30	drills	drill	NOUN
ftr-333	842	31	and	and	CCONJ
ftr-333	842	32	test	test	VERB
ftr-333	842	33	the	the	DET
ftr-333	842	34	use	use	NOUN
ftr-333	842	35	of	of	ADP
ftr-333	842	36	its	its	PRON
ftr-333	842	37	new	new	ADJ
ftr-333	842	38	fire	fire	NOUN
ftr-333	842	39	equipment	equipment	NOUN
ftr-333	842	40	.	.	PUNCT
ftr-333	842	41	”	"	PUNCT
ftr-333	842	42	)	)	PUNCT
ftr-333	842	43	.	.	PUNCT
ftr-333	843	1	191	191	NUM
ftr-333	843	2	.	.	X
ftr-333	843	3	scharf	scharf	NOUN
ftr-333	843	4	,	,	PUNCT
ftr-333	843	5	32	32	NUM
ftr-333	843	6	t.c.m	t.c.m	NOUN
ftr-333	843	7	.	.	PUNCT
ftr-333	844	1	(	(	PUNCT
ftr-333	844	2	cch	cch	NOUN
ftr-333	844	3	)	)	PUNCT
ftr-333	844	4	at	at	ADP
ftr-333	844	5	1249	1249	NUM
ftr-333	844	6	(	(	PUNCT
ftr-333	844	7	noting	note	VERB
ftr-333	844	8	that	that	SCONJ
ftr-333	844	9	the	the	DET
ftr-333	844	10	some	some	DET
ftr-333	844	11	debris	debris	NOUN
ftr-333	844	12	was	be	AUX
ftr-333	844	13	left	leave	VERB
ftr-333	844	14	which	which	PRON
ftr-333	844	15	the	the	DET
ftr-333	844	16	taxpayer	taxpayer	NOUN
ftr-333	844	17	covered	cover	VERB
ftr-333	844	18	up	up	ADP
ftr-333	844	19	and	and	CCONJ
ftr-333	844	20	“	"	PUNCT
ftr-333	844	21	the	the	DET
ftr-333	844	22	rest	rest	NOUN
ftr-333	844	23	of	of	ADP
ftr-333	844	24	the	the	DET
ftr-333	844	25	foundation	foundation	NOUN
ftr-333	844	26	and	and	CCONJ
ftr-333	844	27	the	the	DET
ftr-333	844	28	chimney	chimney	NOUN
ftr-333	844	29	pushed	push	VERB
ftr-333	844	30	over	over	ADP
ftr-333	844	31	to	to	PART
ftr-333	844	32	avoid	avoid	VERB
ftr-333	844	33	injury	injury	NOUN
ftr-333	844	34	to	to	ADP
ftr-333	844	35	persons	person	NOUN
ftr-333	844	36	nearby	nearby	ADV
ftr-333	844	37	”	"	PUNCT
ftr-333	844	38	)	)	PUNCT
ftr-333	844	39	.	.	PUNCT
ftr-333	845	1	192	192	NUM
ftr-333	845	2	.	.	PUNCT
ftr-333	846	1	i	i	PRON
ftr-333	846	2	d.	d.	PROPN
ftr-333	846	3	(	(	PUNCT
ftr-333	846	4	“	"	PUNCT
ftr-333	846	5	by	by	ADP
ftr-333	846	6	an	an	DET
ftr-333	846	7	amendment	amendment	NOUN
ftr-333	846	8	to	to	ADP
ftr-333	846	9	their	their	PRON
ftr-333	846	10	petition	petition	NOUN
ftr-333	846	11	filed	file	VERB
ftr-333	846	12	february	february	PROPN
ftr-333	846	13	15	15	NUM
ftr-333	846	14	,	,	PUNCT
ftr-333	846	15	1973	1973	NUM
ftr-333	846	16	,	,	PUNCT
ftr-333	846	17	the	the	DET
ftr-333	846	18	petitioners	petitioner	NOUN
ftr-333	846	19	alleged	allege	VERB
ftr-333	846	20	that	that	SCONJ
ftr-333	846	21	the	the	DET
ftr-333	846	22	value	value	NOUN
ftr-333	846	23	of	of	ADP
ftr-333	846	24	their	their	PRON
ftr-333	846	25	charitable	charitable	ADJ
ftr-333	846	26	contribution	contribution	NOUN
ftr-333	846	27	is	be	AUX
ftr-333	846	28	$	$	SYM
ftr-333	846	29	28,500	28,500	NUM
ftr-333	846	30	rather	rather	ADV
ftr-333	846	31	than	than	ADP
ftr-333	846	32	the	the	DET
ftr-333	846	33	$	$	SYM
ftr-333	846	34	13,131.65	13,131.65	NUM
ftr-333	846	35	originally	originally	ADV
ftr-333	846	36	claimed	claim	VERB
ftr-333	846	37	on	on	ADP
ftr-333	846	38	their	their	PRON
ftr-333	846	39	federal	federal	ADJ
ftr-333	846	40	income	income	NOUN
ftr-333	846	41	tax	tax	NOUN
ftr-333	846	42	return	return	NOUN
ftr-333	846	43	for	for	ADP
ftr-333	846	44	1968	1968	NUM
ftr-333	846	45	,	,	PUNCT
ftr-333	846	46	and	and	CCONJ
ftr-333	846	47	that	that	SCONJ
ftr-333	846	48	they	they	PRON
ftr-333	846	49	are	be	AUX
ftr-333	846	50	entitled	entitle	VERB
ftr-333	846	51	to	to	ADP
ftr-333	846	52	an	an	DET
ftr-333	846	53	increased	increase	VERB
ftr-333	846	54	charitable	charitable	ADJ
ftr-333	846	55	contribution	contribution	NOUN
ftr-333	846	56	carryover	carryover	NOUN
ftr-333	846	57	to	to	ADP
ftr-333	846	58	1969	1969	NUM
ftr-333	846	59	and	and	CCONJ
ftr-333	846	60	subsequent	subsequent	ADJ
ftr-333	846	61	years	year	NOUN
ftr-333	846	62	.	.	PUNCT
ftr-333	846	63	”	"	PUNCT
ftr-333	846	64	)	)	PUNCT
ftr-333	846	65	.	.	PUNCT
ftr-333	847	1	see	see	VERB
ftr-333	847	2	u.s	u.s	PROPN
ftr-333	847	3	.	.	PROPN
ftr-333	847	4	inflation	inflation	NOUN
ftr-333	847	5	calculator	calculator	NOUN
ftr-333	847	6	http://www.usinflation	http://www.usinflation	NOUN
ftr-333	847	7	calculator.com/	calculator.com/	ADJ
ftr-333	847	8	(	(	PUNCT
ftr-333	847	9	last	last	ADJ
ftr-333	847	10	visited	visit	VERB
ftr-333	847	11	sept	sept	PROPN
ftr-333	847	12	.	.	PROPN
ftr-333	847	13	13	13	NUM
ftr-333	847	14	,	,	PUNCT
ftr-333	847	15	2011	2011	NUM
ftr-333	847	16	)	)	PUNCT
ftr-333	847	17	(	(	PUNCT
ftr-333	847	18	providing	provide	VERB
ftr-333	847	19	that	that	SCONJ
ftr-333	847	20	,	,	PUNCT
ftr-333	847	21	in	in	ADP
ftr-333	847	22	2011	2011	NUM
ftr-333	847	23	,	,	PUNCT
ftr-333	847	24	a	a	DET
ftr-333	847	25	$	$	SYM
ftr-333	847	26	13,131.65	13,131.65	NUM
ftr-333	847	27	charitable	charitable	ADJ
ftr-333	847	28	deduction	deduction	NOUN
ftr-333	847	29	would	would	AUX
ftr-333	847	30	be	be	AUX
ftr-333	847	31	equivalent	equivalent	ADJ
ftr-333	847	32	to	to	ADP
ftr-333	847	33	the	the	DET
ftr-333	847	34	taxpayer	taxpayer	NOUN
ftr-333	847	35	claiming	claim	VERB
ftr-333	847	36	a	a	DET
ftr-333	847	37	$	$	SYM
ftr-333	847	38	85,250.82	85,250.82	NUM
ftr-333	847	39	charitable	charitable	ADJ
ftr-333	847	40	deduction	deduction	NOUN
ftr-333	847	41	)	)	PUNCT
ftr-333	847	42	.	.	PUNCT
ftr-333	848	1	193	193	NUM
ftr-333	848	2	.	.	X
ftr-333	848	3	scharf	scharf	NOUN
ftr-333	848	4	,	,	PUNCT
ftr-333	848	5	32	32	NUM
ftr-333	848	6	t.c.m	t.c.m	NOUN
ftr-333	848	7	.	.	PUNCT
ftr-333	849	1	(	(	PUNCT
ftr-333	849	2	cch	cch	NOUN
ftr-333	849	3	)	)	PUNCT
ftr-333	849	4	at	at	ADP
ftr-333	849	5	1251	1251	NUM
ftr-333	849	6	.	.	PUNCT
ftr-333	850	1	194	194	NUM
ftr-333	850	2	.	.	PUNCT
ftr-333	851	1	i	i	PRON
ftr-333	851	2	d.	d.	PROPN
ftr-333	851	3	(	(	PUNCT
ftr-333	851	4	“	"	PUNCT
ftr-333	851	5	[	[	X
ftr-333	851	6	w]here	w]here	PROPN
ftr-333	851	7	evidence	evidence	NOUN
ftr-333	851	8	indicates	indicate	VERB
ftr-333	851	9	that	that	SCONJ
ftr-333	851	10	the	the	DET
ftr-333	851	11	primary	primary	ADJ
ftr-333	851	12	motive	motive	NOUN
ftr-333	851	13	for	for	ADP
ftr-333	851	14	a	a	DET
ftr-333	851	15	contribution	contribution	NOUN
ftr-333	851	16	is	be	AUX
ftr-333	851	17	to	to	PART
ftr-333	851	18	obtain	obtain	VERB
ftr-333	851	19	a	a	DET
ftr-333	851	20	direct	direct	ADJ
ftr-333	851	21	or	or	CCONJ
ftr-333	851	22	indirect	indirect	ADJ
ftr-333	851	23	benefit	benefit	NOUN
ftr-333	851	24	by	by	ADP
ftr-333	851	25	enhancing	enhance	VERB
ftr-333	851	26	the	the	DET
ftr-333	851	27	value	value	NOUN
ftr-333	851	28	of	of	ADP
ftr-333	851	29	his	his	PRON
ftr-333	851	30	remaining	remain	VERB
ftr-333	851	31	property	property	NOUN
ftr-333	851	32	,	,	PUNCT
ftr-333	851	33	then	then	ADV
ftr-333	851	34	a	a	DET
ftr-333	851	35	charitable	charitable	ADJ
ftr-333	851	36	deduction	deduction	NOUN
ftr-333	851	37	for	for	ADP
ftr-333	851	38	such	such	DET
ftr-333	851	39	a	a	DET
ftr-333	851	40	contribution	contribution	NOUN
ftr-333	851	41	should	should	AUX
ftr-333	851	42	be	be	AUX
ftr-333	851	43	denied	deny	VERB
ftr-333	851	44	.	.	PUNCT
ftr-333	851	45	”	"	PUNCT
ftr-333	851	46	)	)	PUNCT
ftr-333	851	47	.	.	PUNCT
ftr-333	852	1	195	195	NUM
ftr-333	852	2	.	.	PUNCT
ftr-333	853	1	i	i	PRON
ftr-333	853	2	d.	d.	PROPN
ftr-333	853	3	492	492	NUM
ftr-333	854	1	florida	florida	PROPN
ftr-333	854	2	tax	tax	PROPN
ftr-333	854	3	review	review	NOUN
ftr-333	854	4	[	[	X
ftr-333	854	5	vol	vol	NOUN
ftr-333	854	6	.	.	PUNCT
ftr-333	855	1	12:6	12:6	NUM
ftr-333	855	2	“	"	PUNCT
ftr-333	855	3	whether	whether	SCONJ
ftr-333	855	4	[	[	PUNCT
ftr-333	855	5	the	the	DET
ftr-333	855	6	taxpayers	taxpayer	NOUN
ftr-333	855	7	were	be	AUX
ftr-333	855	8	]	]	PUNCT
ftr-333	855	9	entitled	entitle	VERB
ftr-333	855	10	to	to	ADP
ftr-333	855	11	a	a	DET
ftr-333	855	12	charitable	charitable	ADJ
ftr-333	855	13	contribution	contribution	NOUN
ftr-333	855	14	deduction	deduction	NOUN
ftr-333	855	15	for	for	ADP
ftr-333	855	16	a	a	DET
ftr-333	855	17	building	building	NOUN
ftr-333	855	18	donated	donate	VERB
ftr-333	855	19	to	to	ADP
ftr-333	855	20	a	a	DET
ftr-333	855	21	volunteer	volunteer	NOUN
ftr-333	855	22	fire	fire	NOUN
ftr-333	855	23	department	department	NOUN
ftr-333	855	24	for	for	ADP
ftr-333	855	25	use	use	NOUN
ftr-333	855	26	in	in	ADP
ftr-333	855	27	fire	fire	NOUN
ftr-333	855	28	drills	drill	NOUN
ftr-333	855	29	.	.	PUNCT
ftr-333	855	30	”196	”196	NOUN
ftr-333	856	1	the	the	DET
ftr-333	856	2	tax	tax	NOUN
ftr-333	856	3	court	court	NOUN
ftr-333	856	4	began	begin	VERB
ftr-333	856	5	its	its	PRON
ftr-333	856	6	analysis	analysis	NOUN
ftr-333	856	7	by	by	ADP
ftr-333	856	8	discussing	discuss	VERB
ftr-333	856	9	the	the	DET
ftr-333	856	10	motivation	motivation	NOUN
ftr-333	856	11	and	and	CCONJ
ftr-333	856	12	benefit	benefit	VERB
ftr-333	856	13	the	the	DET
ftr-333	856	14	taxpayer	taxpayer	NOUN
ftr-333	856	15	received	receive	VERB
ftr-333	856	16	stating	state	VERB
ftr-333	856	17	:	:	PUNCT
ftr-333	856	18	there	there	PRON
ftr-333	856	19	is	be	VERB
ftr-333	856	20	no	no	DET
ftr-333	856	21	doubt	doubt	NOUN
ftr-333	856	22	that	that	SCONJ
ftr-333	856	23	[	[	X
ftr-333	856	24	taxpayer	taxpayer	NOUN
ftr-333	856	25	’s	’s	X
ftr-333	856	26	]	]	PUNCT
ftr-333	856	27	donation	donation	NOUN
ftr-333	856	28	of	of	ADP
ftr-333	856	29	the	the	DET
ftr-333	856	30	firedamaged	firedamage	VERB
ftr-333	856	31	.	.	PUNCT
ftr-333	856	32	.	.	PUNCT
ftr-333	856	33	.	.	PUNCT
ftr-333	857	1	building	building	NOUN
ftr-333	857	2	resulted	result	VERB
ftr-333	857	3	in	in	ADP
ftr-333	857	4	a	a	DET
ftr-333	857	5	clearer	clear	ADJ
ftr-333	857	6	tract	tract	NOUN
ftr-333	857	7	of	of	ADP
ftr-333	857	8	valuable	valuable	ADJ
ftr-333	857	9	land	land	NOUN
ftr-333	857	10	which	which	PRON
ftr-333	857	11	he	he	PRON
ftr-333	857	12	could	could	AUX
ftr-333	857	13	market	market	VERB
ftr-333	857	14	far	far	ADV
ftr-333	857	15	more	more	ADV
ftr-333	857	16	easily	easily	ADV
ftr-333	857	17	than	than	ADP
ftr-333	857	18	before	before	ADP
ftr-333	857	19	the	the	DET
ftr-333	857	20	demolition	demolition	NOUN
ftr-333	857	21	.	.	PUNCT
ftr-333	858	1	there	there	PRON
ftr-333	858	2	is	be	VERB
ftr-333	858	3	also	also	ADV
ftr-333	858	4	no	no	DET
ftr-333	858	5	doubt	doubt	NOUN
ftr-333	858	6	that	that	SCONJ
ftr-333	858	7	[	[	X
ftr-333	858	8	taxpayer	taxpayer	X
ftr-333	858	9	]	]	PUNCT
ftr-333	858	10	was	be	AUX
ftr-333	858	11	somewhat	somewhat	ADV
ftr-333	858	12	motivated	motivated	ADJ
ftr-333	858	13	in	in	ADP
ftr-333	858	14	his	his	PRON
ftr-333	858	15	donation	donation	NOUN
ftr-333	858	16	by	by	ADP
ftr-333	858	17	a	a	DET
ftr-333	858	18	desire	desire	NOUN
ftr-333	858	19	to	to	PART
ftr-333	858	20	have	have	AUX
ftr-333	858	21	the	the	DET
ftr-333	858	22	building	building	NOUN
ftr-333	858	23	burned	burn	VERB
ftr-333	858	24	to	to	ADP
ftr-333	858	25	the	the	DET
ftr-333	858	26	ground	ground	NOUN
ftr-333	858	27	by	by	ADP
ftr-333	858	28	the	the	DET
ftr-333	858	29	volunteer	volunteer	NOUN
ftr-333	858	30	fire	fire	NOUN
ftr-333	858	31	department.197	department.197	ADP
ftr-333	858	32	the	the	DET
ftr-333	858	33	tax	tax	NOUN
ftr-333	858	34	court	court	NOUN
ftr-333	858	35	recognized	recognize	VERB
ftr-333	858	36	that	that	SCONJ
ftr-333	858	37	,	,	PUNCT
ftr-333	858	38	even	even	ADV
ftr-333	858	39	though	though	SCONJ
ftr-333	858	40	the	the	DET
ftr-333	858	41	requisite	requisite	ADJ
ftr-333	858	42	intent	intent	NOUN
ftr-333	858	43	for	for	ADP
ftr-333	858	44	a	a	DET
ftr-333	858	45	claimed	claim	VERB
ftr-333	858	46	charitable	charitable	ADJ
ftr-333	858	47	deduction	deduction	NOUN
ftr-333	858	48	“	"	PUNCT
ftr-333	858	49	is	be	AUX
ftr-333	858	50	frequently	frequently	ADV
ftr-333	858	51	difficult	difficult	ADJ
ftr-333	858	52	to	to	PART
ftr-333	858	53	determine	determine	VERB
ftr-333	858	54	,	,	PUNCT
ftr-333	858	55	”	"	PUNCT
ftr-333	858	56	it	it	PRON
ftr-333	858	57	has	have	AUX
ftr-333	858	58	used	use	VERB
ftr-333	858	59	the	the	DET
ftr-333	858	60	intent	intent	NOUN
ftr-333	858	61	of	of	ADP
ftr-333	858	62	the	the	DET
ftr-333	858	63	donor	donor	NOUN
ftr-333	858	64	approach	approach	NOUN
ftr-333	858	65	in	in	ADP
ftr-333	858	66	the	the	DET
ftr-333	858	67	past.198	past.198	NOUN
ftr-333	858	68	however	however	ADV
ftr-333	858	69	,	,	PUNCT
ftr-333	858	70	the	the	DET
ftr-333	858	71	tax	tax	NOUN
ftr-333	858	72	court	court	NOUN
ftr-333	858	73	reasoned	reason	VERB
ftr-333	858	74	that	that	SCONJ
ftr-333	858	75	often	often	ADV
ftr-333	858	76	when	when	SCONJ
ftr-333	858	77	a	a	DET
ftr-333	858	78	charitable	charitable	ADJ
ftr-333	858	79	deduction	deduction	NOUN
ftr-333	858	80	has	have	AUX
ftr-333	858	81	been	be	AUX
ftr-333	858	82	disallowed	disallow	VERB
ftr-333	858	83	under	under	ADP
ftr-333	858	84	the	the	DET
ftr-333	858	85	intent	intent	NOUN
ftr-333	858	86	of	of	ADP
ftr-333	858	87	the	the	DET
ftr-333	858	88	donor	donor	NOUN
ftr-333	858	89	approach	approach	NOUN
ftr-333	858	90	“	"	PUNCT
ftr-333	858	91	a	a	DET
ftr-333	858	92	quid	quid	ADJ
ftr-333	858	93	pro	pro	X
ftr-333	858	94	quo	quo	NOUN
ftr-333	858	95	flowed	flow	VERB
ftr-333	858	96	back	back	ADV
ftr-333	858	97	to	to	ADP
ftr-333	858	98	the	the	DET
ftr-333	858	99	donor	donor	NOUN
ftr-333	858	100	from	from	ADP
ftr-333	858	101	the	the	DET
ftr-333	858	102	exempt	exempt	ADJ
ftr-333	858	103	organization	organization	NOUN
ftr-333	858	104	donee	donee	NOUN
ftr-333	858	105	which	which	PRON
ftr-333	858	106	certainly	certainly	ADV
ftr-333	858	107	exceeded	exceed	VERB
ftr-333	858	108	the	the	DET
ftr-333	858	109	satisfaction	satisfaction	NOUN
ftr-333	858	110	which	which	PRON
ftr-333	858	111	flows	flow	VERB
ftr-333	858	112	from	from	ADP
ftr-333	858	113	the	the	DET
ftr-333	858	114	performance	performance	NOUN
ftr-333	858	115	of	of	ADP
ftr-333	858	116	a	a	DET
ftr-333	858	117	generous	generous	ADJ
ftr-333	858	118	act	act	NOUN
ftr-333	858	119	.	.	PUNCT
ftr-333	858	120	”199	”199	PUNCT
ftr-333	859	1	thus	thus	ADV
ftr-333	859	2	,	,	PUNCT
ftr-333	859	3	without	without	ADP
ftr-333	859	4	much	much	ADJ
ftr-333	859	5	explanation	explanation	NOUN
ftr-333	859	6	,	,	PUNCT
ftr-333	859	7	the	the	DET
ftr-333	859	8	tax	tax	NOUN
ftr-333	859	9	court	court	NOUN
ftr-333	859	10	decided	decide	VERB
ftr-333	859	11	to	to	PART
ftr-333	859	12	use	use	VERB
ftr-333	859	13	the	the	DET
ftr-333	859	14	substantial	substantial	ADJ
ftr-333	859	15	benefit	benefit	NOUN
ftr-333	859	16	approach	approach	NOUN
ftr-333	859	17	,	,	PUNCT
ftr-333	859	18	stating	state	VERB
ftr-333	859	19	:	:	PUNCT
ftr-333	860	1	[	[	X
ftr-333	860	2	t]here	t]here	NOUN
ftr-333	860	3	are	be	AUX
ftr-333	860	4	situations	situation	NOUN
ftr-333	860	5	where	where	SCONJ
ftr-333	860	6	the	the	DET
ftr-333	860	7	benefits	benefit	NOUN
ftr-333	860	8	of	of	ADP
ftr-333	860	9	a	a	DET
ftr-333	860	10	charitable	charitable	ADJ
ftr-333	860	11	contribution	contribution	NOUN
ftr-333	860	12	inuring	inuring	NOUN
ftr-333	860	13	to	to	ADP
ftr-333	860	14	the	the	DET
ftr-333	860	15	donor	donor	NOUN
ftr-333	860	16	are	be	AUX
ftr-333	860	17	incidental	incidental	ADJ
ftr-333	860	18	to	to	ADP
ftr-333	860	19	the	the	DET
ftr-333	860	20	much	much	ADV
ftr-333	860	21	greater	great	ADJ
ftr-333	860	22	benefits	benefit	NOUN
ftr-333	860	23	inuring	inuring	NOUN
ftr-333	860	24	to	to	ADP
ftr-333	860	25	the	the	DET
ftr-333	860	26	general	general	ADJ
ftr-333	860	27	public	public	NOUN
ftr-333	860	28	from	from	ADP
ftr-333	860	29	the	the	DET
ftr-333	860	30	donation	donation	NOUN
ftr-333	860	31	.	.	PUNCT
ftr-333	861	1	when	when	SCONJ
ftr-333	861	2	this	this	PRON
ftr-333	861	3	occurs	occur	VERB
ftr-333	861	4	,	,	PUNCT
ftr-333	861	5	the	the	DET
ftr-333	861	6	small	small	ADJ
ftr-333	861	7	benefit	benefit	NOUN
ftr-333	861	8	to	to	ADP
ftr-333	861	9	the	the	DET
ftr-333	861	10	donor	donor	NOUN
ftr-333	861	11	does	do	AUX
ftr-333	861	12	not	not	PART
ftr-333	861	13	destroy	destroy	VERB
ftr-333	861	14	his	his	PRON
ftr-333	861	15	right	right	NOUN
ftr-333	861	16	to	to	ADP
ftr-333	861	17	a	a	DET
ftr-333	861	18	charitable	charitable	ADJ
ftr-333	861	19	contribution	contribution	NOUN
ftr-333	861	20	deduction	deduction	NOUN
ftr-333	861	21	.	.	PUNCT
ftr-333	861	22	.	.	PUNCT
ftr-333	861	23	.	.	PUNCT
ftr-333	861	24	.	.	PUNCT
ftr-333	862	1	thus	thus	ADV
ftr-333	862	2	,	,	PUNCT
ftr-333	862	3	where	where	SCONJ
ftr-333	862	4	the	the	DET
ftr-333	862	5	primary	primary	ADJ
ftr-333	862	6	benefit	benefit	NOUN
ftr-333	862	7	inures	inure	VERB
ftr-333	862	8	to	to	ADP
ftr-333	862	9	the	the	DET
ftr-333	862	10	general	general	ADJ
ftr-333	862	11	public	public	NOUN
ftr-333	862	12	with	with	ADP
ftr-333	862	13	only	only	ADV
ftr-333	862	14	lesser	less	ADJ
ftr-333	862	15	and	and	CCONJ
ftr-333	862	16	incidental	incidental	ADJ
ftr-333	862	17	benefits	benefit	NOUN
ftr-333	862	18	flowing	flow	VERB
ftr-333	862	19	back	back	ADV
ftr-333	862	20	to	to	ADP
ftr-333	862	21	the	the	DET
ftr-333	862	22	donor	donor	NOUN
ftr-333	862	23	,	,	PUNCT
ftr-333	862	24	then	then	ADV
ftr-333	862	25	a	a	DET
ftr-333	862	26	charitable	charitable	ADJ
ftr-333	862	27	deduction	deduction	NOUN
ftr-333	862	28	will	will	AUX
ftr-333	862	29	be	be	AUX
ftr-333	862	30	allowed.200	allowed.200	NOUN
ftr-333	862	31	196	196	NUM
ftr-333	862	32	.	.	PUNCT
ftr-333	863	1	i	i	PRON
ftr-333	863	2	d.	d.	PROPN
ftr-333	863	3	at	at	ADP
ftr-333	863	4	1248	1248	NUM
ftr-333	863	5	(	(	PUNCT
ftr-333	863	6	“	"	PUNCT
ftr-333	863	7	alternatively	alternatively	ADV
ftr-333	863	8	,	,	PUNCT
ftr-333	863	9	whether	whether	SCONJ
ftr-333	863	10	petitioners	petitioner	NOUN
ftr-333	863	11	are	be	AUX
ftr-333	863	12	entitled	entitle	VERB
ftr-333	863	13	to	to	ADP
ftr-333	863	14	an	an	DET
ftr-333	863	15	abandonment	abandonment	NOUN
ftr-333	863	16	or	or	CCONJ
ftr-333	863	17	demolition	demolition	NOUN
ftr-333	863	18	loss	loss	NOUN
ftr-333	863	19	as	as	ADP
ftr-333	863	20	a	a	DET
ftr-333	863	21	result	result	NOUN
ftr-333	863	22	of	of	ADP
ftr-333	863	23	its	its	PRON
ftr-333	863	24	use	use	NOUN
ftr-333	863	25	by	by	ADP
ftr-333	863	26	the	the	DET
ftr-333	863	27	fire	fire	NOUN
ftr-333	863	28	department	department	NOUN
ftr-333	863	29	.	.	PUNCT
ftr-333	863	30	”	"	PUNCT
ftr-333	863	31	)	)	PUNCT
ftr-333	863	32	.	.	PUNCT
ftr-333	864	1	197	197	NUM
ftr-333	864	2	.	.	PUNCT
ftr-333	865	1	i	i	PRON
ftr-333	865	2	d.	d.	PROPN
ftr-333	865	3	at	at	ADP
ftr-333	865	4	1251	1251	NUM
ftr-333	865	5	.	.	PUNCT
ftr-333	866	1	198	198	NUM
ftr-333	866	2	.	.	PUNCT
ftr-333	866	3	scharf	scharf	NOUN
ftr-333	866	4	,	,	PUNCT
ftr-333	866	5	32	32	NUM
ftr-333	866	6	t.c.m	t.c.m	NOUN
ftr-333	866	7	.	.	PUNCT
ftr-333	867	1	(	(	PUNCT
ftr-333	867	2	cch	cch	NOUN
ftr-333	867	3	)	)	PUNCT
ftr-333	867	4	at	at	ADP
ftr-333	867	5	1252	1252	NUM
ftr-333	867	6	(	(	PUNCT
ftr-333	867	7	“	"	PUNCT
ftr-333	867	8	this	this	DET
ftr-333	867	9	court	court	NOUN
ftr-333	867	10	has	have	AUX
ftr-333	867	11	often	often	ADV
ftr-333	867	12	held	hold	VERB
ftr-333	867	13	that	that	SCONJ
ftr-333	867	14	a	a	DET
ftr-333	867	15	charitable	charitable	ADJ
ftr-333	867	16	gift	gift	NOUN
ftr-333	867	17	must	must	AUX
ftr-333	867	18	proceed	proceed	VERB
ftr-333	867	19	from	from	ADP
ftr-333	867	20	affection	affection	NOUN
ftr-333	867	21	,	,	PUNCT
ftr-333	867	22	respect	respect	NOUN
ftr-333	867	23	,	,	PUNCT
ftr-333	867	24	admiration	admiration	NOUN
ftr-333	867	25	,	,	PUNCT
ftr-333	867	26	charity	charity	NOUN
ftr-333	867	27	or	or	CCONJ
ftr-333	867	28	like	like	ADP
ftr-333	867	29	impulses	impulse	NOUN
ftr-333	867	30	,	,	PUNCT
ftr-333	867	31	rather	rather	ADV
ftr-333	867	32	than	than	ADP
ftr-333	867	33	from	from	ADP
ftr-333	867	34	either	either	CCONJ
ftr-333	867	35	the	the	DET
ftr-333	867	36	incentive	incentive	NOUN
ftr-333	867	37	of	of	ADP
ftr-333	867	38	anticipated	anticipate	VERB
ftr-333	867	39	benefit	benefit	NOUN
ftr-333	867	40	beyond	beyond	ADP
ftr-333	867	41	the	the	DET
ftr-333	867	42	satisfaction	satisfaction	NOUN
ftr-333	867	43	flowing	flow	VERB
ftr-333	867	44	from	from	ADP
ftr-333	867	45	the	the	DET
ftr-333	867	46	performance	performance	NOUN
ftr-333	867	47	of	of	ADP
ftr-333	867	48	a	a	DET
ftr-333	867	49	generous	generous	ADJ
ftr-333	867	50	act	act	NOUN
ftr-333	867	51	,	,	PUNCT
ftr-333	867	52	or	or	CCONJ
ftr-333	867	53	the	the	DET
ftr-333	867	54	constraining	constrain	VERB
ftr-333	867	55	force	force	NOUN
ftr-333	867	56	of	of	ADP
ftr-333	867	57	any	any	DET
ftr-333	867	58	moral	moral	ADJ
ftr-333	867	59	or	or	CCONJ
ftr-333	867	60	legal	legal	ADJ
ftr-333	867	61	duty	duty	NOUN
ftr-333	867	62	.	.	PUNCT
ftr-333	867	63	”	"	PUNCT
ftr-333	867	64	)	)	PUNCT
ftr-333	867	65	.	.	PUNCT
ftr-333	868	1	199	199	NUM
ftr-333	868	2	.	.	PUNCT
ftr-333	869	1	i	i	PRON
ftr-333	869	2	d.	d.	PROPN
ftr-333	869	3	200	200	NUM
ftr-333	869	4	.	.	PUNCT
ftr-333	870	1	i	i	PRON
ftr-333	870	2	d.	d.	PROPN
ftr-333	870	3	2012	2012	NUM
ftr-333	870	4	]	]	PUNCT
ftr-333	870	5	relighting	relighte	VERB
ftr-333	870	6	the	the	DET
ftr-333	870	7	charitable	charitable	ADJ
ftr-333	870	8	deductions	deduction	NOUN
ftr-333	870	9	493	493	NUM
ftr-333	870	10	accordingly	accordingly	ADV
ftr-333	870	11	,	,	PUNCT
ftr-333	870	12	the	the	DET
ftr-333	870	13	tax	tax	NOUN
ftr-333	870	14	court	court	NOUN
ftr-333	870	15	held	hold	VERB
ftr-333	870	16	that	that	SCONJ
ftr-333	870	17	while	while	SCONJ
ftr-333	870	18	it	it	PRON
ftr-333	870	19	was	be	AUX
ftr-333	870	20	a	a	DET
ftr-333	870	21	close	close	ADJ
ftr-333	870	22	call	call	NOUN
ftr-333	870	23	,	,	PUNCT
ftr-333	870	24	“	"	PUNCT
ftr-333	870	25	the	the	DET
ftr-333	870	26	benefit	benefit	NOUN
ftr-333	870	27	flowing	flow	VERB
ftr-333	870	28	back	back	ADV
ftr-333	870	29	to	to	ADP
ftr-333	870	30	[	[	PUNCT
ftr-333	870	31	the	the	DET
ftr-333	870	32	taxpayer	taxpayer	NOUN
ftr-333	870	33	]	]	PUNCT
ftr-333	870	34	,	,	PUNCT
ftr-333	870	35	consisting	consist	VERB
ftr-333	870	36	of	of	ADP
ftr-333	870	37	clearer	clear	ADJ
ftr-333	870	38	land	land	NOUN
ftr-333	870	39	,	,	PUNCT
ftr-333	870	40	was	be	AUX
ftr-333	870	41	far	far	ADV
ftr-333	870	42	less	less	ADJ
ftr-333	870	43	than	than	ADP
ftr-333	870	44	the	the	DET
ftr-333	870	45	greater	great	ADJ
ftr-333	870	46	benefit	benefit	NOUN
ftr-333	870	47	flowing	flow	VERB
ftr-333	870	48	to	to	ADP
ftr-333	870	49	the	the	DET
ftr-333	870	50	volunteer	volunteer	NOUN
ftr-333	870	51	fire	fire	PROPN
ftr-333	870	52	department	department	PROPN
ftr-333	870	53	’s	’s	PART
ftr-333	870	54	training	training	NOUN
ftr-333	870	55	and	and	CCONJ
ftr-333	870	56	equipment	equipment	NOUN
ftr-333	870	57	testing	testing	NOUN
ftr-333	870	58	operations	operation	NOUN
ftr-333	870	59	.	.	PUNCT
ftr-333	871	1	”201	”201	X
ftr-333	871	2	the	the	DET
ftr-333	871	3	tax	tax	NOUN
ftr-333	871	4	court	court	NOUN
ftr-333	871	5	,	,	PUNCT
ftr-333	871	6	thus	thus	ADV
ftr-333	871	7	,	,	PUNCT
ftr-333	871	8	determined	determine	VERB
ftr-333	871	9	that	that	SCONJ
ftr-333	871	10	while	while	SCONJ
ftr-333	871	11	the	the	DET
ftr-333	871	12	taxpayer	taxpayer	NOUN
ftr-333	871	13	did	do	AUX
ftr-333	871	14	receive	receive	VERB
ftr-333	871	15	the	the	DET
ftr-333	871	16	return	return	NOUN
ftr-333	871	17	benefit	benefit	NOUN
ftr-333	871	18	of	of	ADP
ftr-333	871	19	clearer	clear	ADJ
ftr-333	871	20	land	land	NOUN
ftr-333	871	21	,	,	PUNCT
ftr-333	871	22	the	the	DET
ftr-333	871	23	taxpayer	taxpayer	NOUN
ftr-333	871	24	still	still	ADV
ftr-333	871	25	had	have	VERB
ftr-333	871	26	to	to	PART
ftr-333	871	27	remove	remove	VERB
ftr-333	871	28	debris	debris	NOUN
ftr-333	871	29	and	and	CCONJ
ftr-333	871	30	prepare	prepare	VERB
ftr-333	871	31	the	the	DET
ftr-333	871	32	property	property	NOUN
ftr-333	871	33	before	before	SCONJ
ftr-333	871	34	he	he	PRON
ftr-333	871	35	could	could	AUX
ftr-333	871	36	place	place	VERB
ftr-333	871	37	it	it	PRON
ftr-333	871	38	on	on	ADP
ftr-333	871	39	the	the	DET
ftr-333	871	40	market	market	NOUN
ftr-333	871	41	.	.	PUNCT
ftr-333	872	1	in	in	ADP
ftr-333	872	2	balancing	balance	VERB
ftr-333	872	3	this	this	DET
ftr-333	872	4	benefit	benefit	NOUN
ftr-333	872	5	with	with	ADP
ftr-333	872	6	the	the	DET
ftr-333	872	7	benefit	benefit	NOUN
ftr-333	872	8	to	to	ADP
ftr-333	872	9	the	the	DET
ftr-333	872	10	general	general	ADJ
ftr-333	872	11	public	public	NOUN
ftr-333	872	12	,	,	PUNCT
ftr-333	872	13	the	the	DET
ftr-333	872	14	tax	tax	NOUN
ftr-333	872	15	court	court	NOUN
ftr-333	872	16	found	find	VERB
ftr-333	872	17	the	the	DET
ftr-333	872	18	live	live	ADJ
ftr-333	872	19	burn	burn	NOUN
ftr-333	872	20	donation	donation	NOUN
ftr-333	872	21	primarily	primarily	ADV
ftr-333	872	22	benefited	benefit	VERB
ftr-333	872	23	the	the	DET
ftr-333	872	24	community	community	NOUN
ftr-333	872	25	“	"	PUNCT
ftr-333	872	26	in	in	ADP
ftr-333	872	27	its	its	PRON
ftr-333	872	28	fire	fire	NOUN
ftr-333	872	29	control	control	NOUN
ftr-333	872	30	and	and	CCONJ
ftr-333	872	31	prevention	prevention	NOUN
ftr-333	872	32	operations	operation	NOUN
ftr-333	872	33	.	.	PUNCT
ftr-333	873	1	”202	”202	NOUN
ftr-333	873	2	accordingly	accordingly	ADV
ftr-333	873	3	,	,	PUNCT
ftr-333	873	4	the	the	DET
ftr-333	873	5	benefit	benefit	NOUN
ftr-333	873	6	to	to	ADP
ftr-333	873	7	the	the	DET
ftr-333	873	8	taxpayer	taxpayer	NOUN
ftr-333	873	9	was	be	AUX
ftr-333	873	10	an	an	DET
ftr-333	873	11	incidental	incidental	ADJ
ftr-333	873	12	benefit	benefit	NOUN
ftr-333	873	13	and	and	CCONJ
ftr-333	873	14	,	,	PUNCT
ftr-333	873	15	therefore	therefore	ADV
ftr-333	873	16	,	,	PUNCT
ftr-333	873	17	the	the	DET
ftr-333	873	18	taxpayer	taxpayer	NOUN
ftr-333	873	19	was	be	AUX
ftr-333	873	20	entitled	entitle	VERB
ftr-333	873	21	to	to	ADP
ftr-333	873	22	a	a	DET
ftr-333	873	23	charitable	charitable	ADJ
ftr-333	873	24	deduction	deduction	NOUN
ftr-333	873	25	for	for	ADP
ftr-333	873	26	the	the	DET
ftr-333	873	27	live	live	ADJ
ftr-333	873	28	burn	burn	NOUN
ftr-333	873	29	donation	donation	NOUN
ftr-333	873	30	.	.	PUNCT
ftr-333	874	1	having	having	AUX
ftr-333	874	2	held	hold	VERB
ftr-333	874	3	the	the	DET
ftr-333	874	4	live	live	ADJ
ftr-333	874	5	burn	burn	NOUN
ftr-333	874	6	donation	donation	NOUN
ftr-333	874	7	was	be	AUX
ftr-333	874	8	deductible	deductible	ADJ
ftr-333	874	9	,	,	PUNCT
ftr-333	874	10	the	the	DET
ftr-333	874	11	tax	tax	NOUN
ftr-333	874	12	court	court	NOUN
ftr-333	874	13	then	then	ADV
ftr-333	874	14	faced	face	VERB
ftr-333	874	15	the	the	DET
ftr-333	874	16	issue	issue	NOUN
ftr-333	874	17	of	of	ADP
ftr-333	874	18	determining	determine	VERB
ftr-333	874	19	the	the	DET
ftr-333	874	20	fair	fair	ADJ
ftr-333	874	21	market	market	NOUN
ftr-333	874	22	value	value	NOUN
ftr-333	874	23	of	of	ADP
ftr-333	874	24	the	the	DET
ftr-333	874	25	live	live	ADJ
ftr-333	874	26	burn	burn	NOUN
ftr-333	874	27	donation	donation	NOUN
ftr-333	874	28	.	.	PUNCT
ftr-333	875	1	the	the	DET
ftr-333	875	2	taxpayer	taxpayer	NOUN
ftr-333	875	3	asserted	assert	VERB
ftr-333	875	4	that	that	SCONJ
ftr-333	875	5	the	the	DET
ftr-333	875	6	live	live	ADJ
ftr-333	875	7	burn	burn	NOUN
ftr-333	875	8	donation	donation	NOUN
ftr-333	875	9	consisted	consist	VERB
ftr-333	875	10	of	of	ADP
ftr-333	875	11	a	a	DET
ftr-333	875	12	donation	donation	NOUN
ftr-333	875	13	of	of	ADP
ftr-333	875	14	the	the	DET
ftr-333	875	15	entire	entire	ADJ
ftr-333	875	16	building	building	NOUN
ftr-333	875	17	and	and	CCONJ
ftr-333	875	18	,	,	PUNCT
ftr-333	875	19	therefore	therefore	ADV
ftr-333	875	20	,	,	PUNCT
ftr-333	875	21	the	the	DET
ftr-333	875	22	fair	fair	ADJ
ftr-333	875	23	market	market	NOUN
ftr-333	875	24	value	value	NOUN
ftr-333	875	25	should	should	AUX
ftr-333	875	26	be	be	AUX
ftr-333	875	27	based	base	VERB
ftr-333	875	28	on	on	ADP
ftr-333	875	29	the	the	DET
ftr-333	875	30	reproduction	reproduction	NOUN
ftr-333	875	31	cost	cost	NOUN
ftr-333	875	32	of	of	ADP
ftr-333	875	33	the	the	DET
ftr-333	875	34	building	building	NOUN
ftr-333	875	35	.	.	PUNCT
ftr-333	876	1	the	the	DET
ftr-333	876	2	service	service	NOUN
ftr-333	876	3	asserted	assert	VERB
ftr-333	876	4	that	that	SCONJ
ftr-333	876	5	the	the	DET
ftr-333	876	6	taxpayer	taxpayer	NOUN
ftr-333	876	7	only	only	ADV
ftr-333	876	8	donated	donate	VERB
ftr-333	876	9	the	the	DET
ftr-333	876	10	use	use	NOUN
ftr-333	876	11	of	of	ADP
ftr-333	876	12	the	the	DET
ftr-333	876	13	building	building	NOUN
ftr-333	876	14	,	,	PUNCT
ftr-333	876	15	and	and	CCONJ
ftr-333	876	16	the	the	DET
ftr-333	876	17	taxpayer	taxpayer	NOUN
ftr-333	876	18	did	do	AUX
ftr-333	876	19	not	not	PART
ftr-333	876	20	establish	establish	VERB
ftr-333	876	21	“	"	PUNCT
ftr-333	876	22	a	a	DET
ftr-333	876	23	marketable	marketable	ADJ
ftr-333	876	24	value	value	NOUN
ftr-333	876	25	for	for	ADP
ftr-333	876	26	the	the	DET
ftr-333	876	27	privilege	privilege	NOUN
ftr-333	876	28	of	of	ADP
ftr-333	876	29	using	use	VERB
ftr-333	876	30	the	the	DET
ftr-333	876	31	building	building	NOUN
ftr-333	876	32	for	for	ADP
ftr-333	876	33	fire	fire	NOUN
ftr-333	876	34	drills	drill	NOUN
ftr-333	876	35	.	.	PUNCT
ftr-333	876	36	”203	”203	PUNCT
ftr-333	877	1	alternatively	alternatively	ADV
ftr-333	877	2	,	,	PUNCT
ftr-333	877	3	the	the	DET
ftr-333	877	4	service	service	NOUN
ftr-333	877	5	argued	argue	VERB
ftr-333	877	6	reproduction	reproduction	NOUN
ftr-333	877	7	cost	cost	NOUN
ftr-333	877	8	should	should	AUX
ftr-333	877	9	not	not	PART
ftr-333	877	10	be	be	AUX
ftr-333	877	11	used	use	VERB
ftr-333	877	12	as	as	SCONJ
ftr-333	877	13	the	the	DET
ftr-333	877	14	building	building	NOUN
ftr-333	877	15	was	be	AUX
ftr-333	877	16	already	already	ADV
ftr-333	877	17	damaged	damage	VERB
ftr-333	877	18	by	by	ADP
ftr-333	877	19	fire	fire	NOUN
ftr-333	877	20	at	at	ADP
ftr-333	877	21	the	the	DET
ftr-333	877	22	time	time	NOUN
ftr-333	877	23	of	of	ADP
ftr-333	877	24	the	the	DET
ftr-333	877	25	donation	donation	NOUN
ftr-333	877	26	.	.	PUNCT
ftr-333	878	1	based	base	VERB
ftr-333	878	2	on	on	ADP
ftr-333	878	3	the	the	DET
ftr-333	878	4	facts	fact	NOUN
ftr-333	878	5	and	and	CCONJ
ftr-333	878	6	circumstances,204	circumstances,204	PROPN
ftr-333	878	7	the	the	DET
ftr-333	878	8	tax	tax	NOUN
ftr-333	878	9	court	court	NOUN
ftr-333	878	10	held	hold	VERB
ftr-333	878	11	that	that	SCONJ
ftr-333	878	12	the	the	DET
ftr-333	878	13	best	good	ADJ
ftr-333	878	14	method	method	NOUN
ftr-333	878	15	for	for	ADP
ftr-333	878	16	valuation	valuation	NOUN
ftr-333	878	17	was	be	AUX
ftr-333	878	18	the	the	DET
ftr-333	878	19	fair	fair	ADJ
ftr-333	878	20	market	market	NOUN
ftr-333	878	21	value	value	NOUN
ftr-333	878	22	of	of	ADP
ftr-333	878	23	the	the	DET
ftr-333	878	24	building	building	NOUN
ftr-333	878	25	for	for	ADP
ftr-333	878	26	insurance	insurance	NOUN
ftr-333	878	27	loss	loss	NOUN
ftr-333	878	28	purposes	purpose	NOUN
ftr-333	878	29	less	less	ADJ
ftr-333	878	30	the	the	DET
ftr-333	878	31	amount	amount	NOUN
ftr-333	878	32	of	of	ADP
ftr-333	878	33	any	any	DET
ftr-333	878	34	insurance	insurance	NOUN
ftr-333	878	35	proceeds	proceed	NOUN
ftr-333	878	36	recovered	recover	VERB
ftr-333	878	37	.	.	PUNCT
ftr-333	879	1	furthermore	furthermore	ADV
ftr-333	879	2	,	,	PUNCT
ftr-333	879	3	the	the	DET
ftr-333	879	4	tax	tax	NOUN
ftr-333	879	5	court	court	NOUN
ftr-333	879	6	stated	state	VERB
ftr-333	879	7	:	:	PUNCT
ftr-333	879	8	“	"	PUNCT
ftr-333	879	9	we	we	PRON
ftr-333	879	10	need	need	AUX
ftr-333	879	11	not	not	PART
ftr-333	879	12	choose	choose	VERB
ftr-333	879	13	here	here	ADV
ftr-333	879	14	between	between	ADP
ftr-333	879	15	the	the	DET
ftr-333	879	16	value	value	NOUN
ftr-333	879	17	of	of	ADP
ftr-333	879	18	the	the	DET
ftr-333	879	19	donated	donate	VERB
ftr-333	879	20	use	use	NOUN
ftr-333	879	21	of	of	ADP
ftr-333	879	22	the	the	DET
ftr-333	879	23	building	building	NOUN
ftr-333	879	24	and	and	CCONJ
ftr-333	879	25	its	its	PRON
ftr-333	879	26	fair	fair	ADJ
ftr-333	879	27	market	market	NOUN
ftr-333	879	28	value	value	NOUN
ftr-333	879	29	in	in	ADP
ftr-333	879	30	its	its	PRON
ftr-333	879	31	damaged	damage	VERB
ftr-333	879	32	condition	condition	NOUN
ftr-333	879	33	because	because	SCONJ
ftr-333	879	34	in	in	ADP
ftr-333	879	35	these	these	DET
ftr-333	879	36	circumstances	circumstance	NOUN
ftr-333	879	37	we	we	PRON
ftr-333	879	38	find	find	VERB
ftr-333	879	39	they	they	PRON
ftr-333	879	40	are	be	AUX
ftr-333	879	41	the	the	DET
ftr-333	879	42	same	same	ADJ
ftr-333	879	43	.	.	PUNCT
ftr-333	879	44	”205	”205	X
ftr-333	880	1	three	three	NUM
ftr-333	880	2	months	month	NOUN
ftr-333	880	3	after	after	SCONJ
ftr-333	880	4	the	the	DET
ftr-333	880	5	tax	tax	NOUN
ftr-333	880	6	court	court	NOUN
ftr-333	880	7	decided	decide	VERB
ftr-333	880	8	scharf	scharf	NOUN
ftr-333	880	9	,	,	PUNCT
ftr-333	880	10	the	the	DET
ftr-333	880	11	service	service	NOUN
ftr-333	880	12	issued	issue	VERB
ftr-333	880	13	an	an	DET
ftr-333	880	14	action	action	NOUN
ftr-333	880	15	on	on	ADP
ftr-333	880	16	decision	decision	NOUN
ftr-333	880	17	(	(	PUNCT
ftr-333	880	18	the	the	DET
ftr-333	880	19	scharf	scharf	PROPN
ftr-333	880	20	aod	aod	PROPN
ftr-333	880	21	)	)	PUNCT
ftr-333	880	22	agreeing	agree	VERB
ftr-333	880	23	with	with	ADP
ftr-333	880	24	the	the	DET
ftr-333	880	25	holding	holding	NOUN
ftr-333	880	26	in	in	ADP
ftr-333	880	27	scharf.206	scharf.206	NOUN
ftr-333	880	28	in	in	ADP
ftr-333	880	29	the	the	DET
ftr-333	880	30	scharf	scharf	PROPN
ftr-333	880	31	aod	aod	PROPN
ftr-333	880	32	,	,	PUNCT
ftr-333	880	33	the	the	DET
ftr-333	880	34	service	service	NOUN
ftr-333	880	35	stated	state	VERB
ftr-333	880	36	:	:	PUNCT
ftr-333	880	37	the	the	DET
ftr-333	880	38	court	court	NOUN
ftr-333	880	39	found	find	VERB
ftr-333	880	40	as	as	ADP
ftr-333	880	41	a	a	DET
ftr-333	880	42	fact	fact	NOUN
ftr-333	880	43	that	that	SCONJ
ftr-333	880	44	the	the	DET
ftr-333	880	45	benefits	benefit	NOUN
ftr-333	880	46	flowing	flow	VERB
ftr-333	880	47	back	back	ADV
ftr-333	880	48	to	to	ADP
ftr-333	880	49	petitioners	petitioner	NOUN
ftr-333	880	50	,	,	PUNCT
ftr-333	880	51	consisting	consist	VERB
ftr-333	880	52	of	of	ADP
ftr-333	880	53	clearer	clear	ADJ
ftr-333	880	54	land	land	NOUN
ftr-333	880	55	,	,	PUNCT
ftr-333	880	56	were	be	AUX
ftr-333	880	57	far	far	ADV
ftr-333	880	58	less	less	ADJ
ftr-333	880	59	than	than	ADP
ftr-333	880	60	the	the	DET
ftr-333	880	61	greater	great	ADJ
ftr-333	880	62	benefit	benefit	NOUN
ftr-333	880	63	flowing	flow	VERB
ftr-333	880	64	to	to	ADP
ftr-333	880	65	the	the	DET
ftr-333	880	66	fire	fire	NOUN
ftr-333	880	67	department	department	NOUN
ftr-333	880	68	and	and	CCONJ
ftr-333	880	69	that	that	SCONJ
ftr-333	880	70	petitioners	petitioner	NOUN
ftr-333	880	71	benefited	benefit	VERB
ftr-333	880	72	only	only	ADV
ftr-333	880	73	incidentally	incidentally	ADV
ftr-333	880	74	.	.	PUNCT
ftr-333	881	1	there	there	PRON
ftr-333	881	2	was	be	VERB
ftr-333	881	3	evidence	evidence	NOUN
ftr-333	881	4	201	201	NUM
ftr-333	881	5	.	.	PUNCT
ftr-333	882	1	i	i	PRON
ftr-333	882	2	d.	d.	PROPN
ftr-333	882	3	202	202	NUM
ftr-333	882	4	.	.	PUNCT
ftr-333	883	1	i	i	PRON
ftr-333	883	2	d.	d.	PROPN
ftr-333	883	3	203	203	NUM
ftr-333	883	4	.	.	PUNCT
ftr-333	884	1	scharf	scharf	PROPN
ftr-333	884	2	,	,	PUNCT
ftr-333	884	3	32	32	NUM
ftr-333	884	4	t.c.m	t.c.m	NOUN
ftr-333	884	5	.	.	PUNCT
ftr-333	885	1	(	(	PUNCT
ftr-333	885	2	cch	cch	NOUN
ftr-333	885	3	)	)	PUNCT
ftr-333	885	4	at	at	ADP
ftr-333	885	5	1252	1252	NUM
ftr-333	885	6	.	.	PUNCT
ftr-333	886	1	204	204	NUM
ftr-333	886	2	.	.	PUNCT
ftr-333	887	1	i	i	PRON
ftr-333	887	2	d.	d.	PROPN
ftr-333	887	3	(	(	PUNCT
ftr-333	887	4	“	"	PUNCT
ftr-333	887	5	all	all	DET
ftr-333	887	6	factors	factor	NOUN
ftr-333	887	7	bearing	bear	VERB
ftr-333	887	8	on	on	ADP
ftr-333	887	9	value	value	NOUN
ftr-333	887	10	are	be	AUX
ftr-333	887	11	relevant	relevant	ADJ
ftr-333	887	12	,	,	PUNCT
ftr-333	887	13	including	include	VERB
ftr-333	887	14	the	the	DET
ftr-333	887	15	cost	cost	NOUN
ftr-333	887	16	,	,	PUNCT
ftr-333	887	17	selling	sell	VERB
ftr-333	887	18	price	price	NOUN
ftr-333	887	19	,	,	PUNCT
ftr-333	887	20	sales	sale	NOUN
ftr-333	887	21	of	of	ADP
ftr-333	887	22	comparable	comparable	ADJ
ftr-333	887	23	properties	property	NOUN
ftr-333	887	24	,	,	PUNCT
ftr-333	887	25	the	the	DET
ftr-333	887	26	present	present	ADJ
ftr-333	887	27	condition	condition	NOUN
ftr-333	887	28	of	of	ADP
ftr-333	887	29	the	the	DET
ftr-333	887	30	property	property	NOUN
ftr-333	887	31	,	,	PUNCT
ftr-333	887	32	opinion	opinion	NOUN
ftr-333	887	33	evidence	evidence	NOUN
ftr-333	887	34	and	and	CCONJ
ftr-333	887	35	market	market	NOUN
ftr-333	887	36	conditions	condition	NOUN
ftr-333	887	37	.	.	PUNCT
ftr-333	887	38	”	"	PUNCT
ftr-333	887	39	)	)	PUNCT
ftr-333	887	40	.	.	PUNCT
ftr-333	888	1	205	205	NUM
ftr-333	888	2	.	.	PUNCT
ftr-333	889	1	i	i	PRON
ftr-333	889	2	d.	d.	PROPN
ftr-333	889	3	206	206	NUM
ftr-333	889	4	.	.	PUNCT
ftr-333	890	1	in	in	ADP
ftr-333	890	2	re	re	ADP
ftr-333	890	3	scharf	scharf	NOUN
ftr-333	890	4	,	,	PUNCT
ftr-333	890	5	1974	1974	NUM
ftr-333	890	6	wl	wl	NOUN
ftr-333	890	7	36031	36031	NUM
ftr-333	890	8	(	(	PUNCT
ftr-333	890	9	i.r.s	i.r.s	PROPN
ftr-333	890	10	.	.	PUNCT
ftr-333	890	11	aod	aod	PROPN
ftr-333	890	12	mar	mar	PROPN
ftr-333	890	13	.	.	PROPN
ftr-333	890	14	20	20	NUM
ftr-333	890	15	,	,	PUNCT
ftr-333	890	16	1974	1974	NUM
ftr-333	890	17	)	)	PUNCT
ftr-333	890	18	.	.	PUNCT
ftr-333	891	1	494	494	NUM
ftr-333	891	2	florida	florida	PROPN
ftr-333	891	3	tax	tax	NOUN
ftr-333	891	4	review	review	NOUN
ftr-333	891	5	[	[	X
ftr-333	891	6	vol	vol	NOUN
ftr-333	891	7	.	.	PUNCT
ftr-333	891	8	12:6	12:6	NUM
ftr-333	891	9	in	in	ADP
ftr-333	891	10	the	the	DET
ftr-333	891	11	record	record	NOUN
ftr-333	891	12	to	to	PART
ftr-333	891	13	support	support	VERB
ftr-333	891	14	this	this	DET
ftr-333	891	15	factual	factual	ADJ
ftr-333	891	16	finding	finding	NOUN
ftr-333	891	17	and	and	CCONJ
ftr-333	891	18	such	such	ADJ
ftr-333	891	19	finding	finding	NOUN
ftr-333	891	20	is	be	AUX
ftr-333	891	21	not	not	PART
ftr-333	891	22	clearly	clearly	ADV
ftr-333	891	23	erroneous	erroneous	ADJ
ftr-333	891	24	.	.	PUNCT
ftr-333	892	1	in	in	ADP
ftr-333	892	2	view	view	NOUN
ftr-333	892	3	of	of	ADP
ftr-333	892	4	the	the	DET
ftr-333	892	5	court	court	NOUN
ftr-333	892	6	’s	’s	PART
ftr-333	892	7	finding	find	VERB
ftr-333	892	8	that	that	SCONJ
ftr-333	892	9	the	the	DET
ftr-333	892	10	benefits	benefit	NOUN
ftr-333	892	11	received	receive	VERB
ftr-333	892	12	by	by	ADP
ftr-333	892	13	petitioners	petitioner	NOUN
ftr-333	892	14	were	be	AUX
ftr-333	892	15	incidental	incidental	ADJ
ftr-333	892	16	,	,	PUNCT
ftr-333	892	17	the	the	DET
ftr-333	892	18	mere	mere	ADJ
ftr-333	892	19	fact	fact	NOUN
ftr-333	892	20	that	that	SCONJ
ftr-333	892	21	petitioners	petitioner	NOUN
ftr-333	892	22	were	be	AUX
ftr-333	892	23	benefited	benefit	VERB
ftr-333	892	24	is	be	AUX
ftr-333	892	25	not	not	PART
ftr-333	892	26	sufficient	sufficient	ADJ
ftr-333	892	27	to	to	PART
ftr-333	892	28	deny	deny	VERB
ftr-333	892	29	the	the	DET
ftr-333	892	30	deduction.207	deduction.207	NOUN
ftr-333	892	31	additionally	additionally	ADV
ftr-333	892	32	,	,	PUNCT
ftr-333	892	33	the	the	DET
ftr-333	892	34	service	service	NOUN
ftr-333	892	35	agreed	agree	VERB
ftr-333	892	36	,	,	PUNCT
ftr-333	892	37	based	base	VERB
ftr-333	892	38	on	on	ADP
ftr-333	892	39	the	the	DET
ftr-333	892	40	facts	fact	NOUN
ftr-333	892	41	in	in	ADP
ftr-333	892	42	scharf	scharf	NOUN
ftr-333	892	43	,	,	PUNCT
ftr-333	892	44	that	that	SCONJ
ftr-333	892	45	the	the	DET
ftr-333	892	46	tax	tax	NOUN
ftr-333	892	47	court	court	NOUN
ftr-333	892	48	was	be	AUX
ftr-333	892	49	correct	correct	ADJ
ftr-333	892	50	in	in	ADP
ftr-333	892	51	holding	hold	VERB
ftr-333	892	52	a	a	DET
ftr-333	892	53	“	"	PUNCT
ftr-333	892	54	donation	donation	NOUN
ftr-333	892	55	of	of	ADP
ftr-333	892	56	the	the	DET
ftr-333	892	57	right	right	NOUN
ftr-333	892	58	to	to	PART
ftr-333	892	59	destroy	destroy	VERB
ftr-333	892	60	a	a	DET
ftr-333	892	61	building	building	NOUN
ftr-333	892	62	is	be	AUX
ftr-333	892	63	the	the	DET
ftr-333	892	64	same	same	ADJ
ftr-333	892	65	as	as	ADP
ftr-333	892	66	donation	donation	NOUN
ftr-333	892	67	of	of	ADP
ftr-333	892	68	the	the	DET
ftr-333	892	69	building	building	NOUN
ftr-333	892	70	itself	itself	PRON
ftr-333	892	71	.	.	PUNCT
ftr-333	893	1	such	such	ADJ
ftr-333	893	2	finding	finding	NOUN
ftr-333	893	3	is	be	AUX
ftr-333	893	4	correct	correct	ADJ
ftr-333	893	5	.	.	PUNCT
ftr-333	893	6	”208	”208	PROPN
ftr-333	894	1	moreover	moreover	ADV
ftr-333	894	2	,	,	PUNCT
ftr-333	894	3	the	the	DET
ftr-333	894	4	service	service	NOUN
ftr-333	894	5	stated	state	VERB
ftr-333	894	6	it	it	PRON
ftr-333	894	7	would	would	AUX
ftr-333	894	8	no	no	ADV
ftr-333	894	9	longer	long	ADV
ftr-333	894	10	use	use	VERB
ftr-333	894	11	the	the	DET
ftr-333	894	12	intent	intent	NOUN
ftr-333	894	13	of	of	ADP
ftr-333	894	14	the	the	DET
ftr-333	894	15	donor	donor	NOUN
ftr-333	894	16	approach	approach	NOUN
ftr-333	894	17	,	,	PUNCT
ftr-333	894	18	requiring	require	VERB
ftr-333	894	19	a	a	DET
ftr-333	894	20	donor	donor	NOUN
ftr-333	894	21	’s	’s	PART
ftr-333	894	22	intent	intent	NOUN
ftr-333	894	23	in	in	ADP
ftr-333	894	24	making	make	VERB
ftr-333	894	25	a	a	DET
ftr-333	894	26	donation	donation	NOUN
ftr-333	894	27	to	to	PART
ftr-333	894	28	be	be	AUX
ftr-333	894	29	out	out	ADP
ftr-333	894	30	of	of	ADP
ftr-333	894	31	“	"	PUNCT
ftr-333	894	32	detached	detached	ADJ
ftr-333	894	33	and	and	CCONJ
ftr-333	894	34	disinterested	disinterested	ADJ
ftr-333	894	35	generosity	generosity	NOUN
ftr-333	894	36	,	,	PUNCT
ftr-333	894	37	”	"	PUNCT
ftr-333	894	38	stating	state	VERB
ftr-333	894	39	“	"	PUNCT
ftr-333	894	40	[	[	X
ftr-333	894	41	n]otwithstanding	n]otwithstande	VERB
ftr-333	894	42	that	that	SCONJ
ftr-333	894	43	the	the	DET
ftr-333	894	44	court	court	NOUN
ftr-333	894	45	in	in	ADP
ftr-333	894	46	dicta	dicta	PROPN
ftr-333	894	47	appeared	appear	VERB
ftr-333	894	48	to	to	PART
ftr-333	894	49	approve	approve	VERB
ftr-333	894	50	this	this	DET
ftr-333	894	51	position	position	NOUN
ftr-333	894	52	,	,	PUNCT
ftr-333	894	53	the	the	DET
ftr-333	894	54	service	service	NOUN
ftr-333	894	55	will	will	AUX
ftr-333	894	56	no	no	ADV
ftr-333	894	57	longer	long	ADV
ftr-333	894	58	make	make	VERB
ftr-333	894	59	this	this	DET
ftr-333	894	60	argument	argument	NOUN
ftr-333	894	61	.	.	PUNCT
ftr-333	895	1	”209	”209	NOUN
ftr-333	896	1	2	2	NUM
ftr-333	896	2	.	.	PUNCT
ftr-333	896	3	hendrix	hendrix	NOUN
ftr-333	896	4	—	—	PUNCT
ftr-333	896	5	lack	lack	NOUN
ftr-333	896	6	of	of	ADP
ftr-333	896	7	a	a	DET
ftr-333	896	8	qualified	qualified	ADJ
ftr-333	896	9	appraisal	appraisal	NOUN
ftr-333	896	10	in	in	ADP
ftr-333	896	11	july	july	PROPN
ftr-333	896	12	2010	2010	NUM
ftr-333	896	13	,	,	PUNCT
ftr-333	896	14	in	in	ADP
ftr-333	896	15	hendrix	hendrix	PROPN
ftr-333	896	16	v.	v.	PROPN
ftr-333	896	17	united	united	PROPN
ftr-333	896	18	states,210	states,210	PROPN
ftr-333	896	19	the	the	DET
ftr-333	896	20	united	united	PROPN
ftr-333	896	21	states	states	PROPN
ftr-333	896	22	district	district	PROPN
ftr-333	896	23	court	court	NOUN
ftr-333	896	24	for	for	ADP
ftr-333	896	25	the	the	DET
ftr-333	896	26	southern	southern	ADJ
ftr-333	896	27	district	district	NOUN
ftr-333	896	28	of	of	ADP
ftr-333	896	29	ohio	ohio	PROPN
ftr-333	896	30	,	,	PUNCT
ftr-333	896	31	was	be	AUX
ftr-333	896	32	the	the	DET
ftr-333	896	33	first	first	ADJ
ftr-333	896	34	federal	federal	ADJ
ftr-333	896	35	court	court	NOUN
ftr-333	896	36	in	in	ADP
ftr-333	896	37	over	over	ADP
ftr-333	896	38	thirty	thirty	NUM
ftr-333	896	39	-	-	PUNCT
ftr-333	896	40	five	five	NUM
ftr-333	896	41	years	year	NOUN
ftr-333	896	42	to	to	PART
ftr-333	896	43	examine	examine	VERB
ftr-333	896	44	the	the	DET
ftr-333	896	45	deductibility	deductibility	NOUN
ftr-333	896	46	of	of	ADP
ftr-333	896	47	a	a	DET
ftr-333	896	48	live	live	ADJ
ftr-333	896	49	burn	burn	NOUN
ftr-333	896	50	donation.211	donation.211	NOUN
ftr-333	896	51	in	in	ADP
ftr-333	896	52	2000	2000	NUM
ftr-333	896	53	,	,	PUNCT
ftr-333	896	54	hendrix	hendrix	NOUN
ftr-333	896	55	purchased	purchase	VERB
ftr-333	896	56	a	a	DET
ftr-333	896	57	house	house	NOUN
ftr-333	896	58	located	locate	VERB
ftr-333	896	59	in	in	ADP
ftr-333	896	60	the	the	DET
ftr-333	896	61	prominent	prominent	ADJ
ftr-333	896	62	historic	historic	ADJ
ftr-333	896	63	neighborhood	neighborhood	NOUN
ftr-333	896	64	of	of	ADP
ftr-333	896	65	upper	upper	ADJ
ftr-333	896	66	arlington	arlington	PROPN
ftr-333	896	67	in	in	ADP
ftr-333	896	68	the	the	DET
ftr-333	896	69	columbus	columbus	PROPN
ftr-333	896	70	,	,	PUNCT
ftr-333	896	71	ohio	ohio	PROPN
ftr-333	896	72	area	area	NOUN
ftr-333	896	73	.	.	PUNCT
ftr-333	897	1	four	four	NUM
ftr-333	897	2	years	year	NOUN
ftr-333	897	3	later	later	ADV
ftr-333	897	4	,	,	PUNCT
ftr-333	897	5	the	the	DET
ftr-333	897	6	taxpayers	taxpayer	NOUN
ftr-333	897	7	decided	decide	VERB
ftr-333	897	8	to	to	PART
ftr-333	897	9	demolish	demolish	VERB
ftr-333	897	10	the	the	DET
ftr-333	897	11	house	house	NOUN
ftr-333	897	12	sitting	sit	VERB
ftr-333	897	13	on	on	ADP
ftr-333	897	14	the	the	DET
ftr-333	897	15	lot	lot	NOUN
ftr-333	897	16	and	and	CCONJ
ftr-333	897	17	build	build	VERB
ftr-333	897	18	207	207	NUM
ftr-333	897	19	.	.	PUNCT
ftr-333	898	1	i	i	PRON
ftr-333	898	2	d.	d.	VERB
ftr-333	898	3	at	at	ADP
ftr-333	898	4	*	*	PROPN
ftr-333	898	5	1	1	NUM
ftr-333	898	6	.	.	NOUN
ftr-333	898	7	208	208	NUM
ftr-333	898	8	.	.	PUNCT
ftr-333	899	1	i	i	PRON
ftr-333	899	2	d.	d.	PROPN
ftr-333	899	3	209	209	NUM
ftr-333	899	4	.	.	PUNCT
ftr-333	900	1	i	i	PRON
ftr-333	900	2	d.	d.	PROPN
ftr-333	900	3	in	in	ADP
ftr-333	900	4	the	the	DET
ftr-333	900	5	scharf	scharf	PROPN
ftr-333	900	6	aod	aod	PROPN
ftr-333	900	7	,	,	PUNCT
ftr-333	900	8	the	the	DET
ftr-333	900	9	service	service	NOUN
ftr-333	900	10	also	also	ADV
ftr-333	900	11	provided	provide	VERB
ftr-333	900	12	that	that	SCONJ
ftr-333	900	13	“	"	PUNCT
ftr-333	900	14	[	[	X
ftr-333	900	15	i]n	i]n	ADJ
ftr-333	900	16	cases	case	NOUN
ftr-333	900	17	involving	involve	VERB
ftr-333	900	18	the	the	DET
ftr-333	900	19	donation	donation	NOUN
ftr-333	900	20	of	of	ADP
ftr-333	900	21	the	the	DET
ftr-333	900	22	use	use	NOUN
ftr-333	900	23	of	of	ADP
ftr-333	900	24	property	property	NOUN
ftr-333	900	25	,	,	PUNCT
ftr-333	900	26	for	for	ADP
ftr-333	900	27	transfers	transfer	NOUN
ftr-333	900	28	in	in	ADP
ftr-333	900	29	taxable	taxable	ADJ
ftr-333	900	30	years	year	NOUN
ftr-333	900	31	beginning	begin	VERB
ftr-333	900	32	before	before	ADP
ftr-333	900	33	january	january	PROPN
ftr-333	900	34	1	1	NUM
ftr-333	900	35	,	,	PUNCT
ftr-333	900	36	1970	1970	NUM
ftr-333	900	37	,	,	PUNCT
ftr-333	900	38	a	a	DET
ftr-333	900	39	contribution	contribution	NOUN
ftr-333	900	40	of	of	ADP
ftr-333	900	41	the	the	DET
ftr-333	900	42	right	right	NOUN
ftr-333	900	43	to	to	PART
ftr-333	900	44	use	use	VERB
ftr-333	900	45	property	property	NOUN
ftr-333	900	46	is	be	AUX
ftr-333	900	47	allowable	allowable	ADJ
ftr-333	900	48	as	as	ADP
ftr-333	900	49	a	a	DET
ftr-333	900	50	charitable	charitable	ADJ
ftr-333	900	51	contributions	contribution	NOUN
ftr-333	900	52	deduction	deduction	NOUN
ftr-333	900	53	if	if	SCONJ
ftr-333	900	54	,	,	PUNCT
ftr-333	900	55	under	under	ADP
ftr-333	900	56	local	local	ADJ
ftr-333	900	57	law	law	NOUN
ftr-333	900	58	,	,	PUNCT
ftr-333	900	59	a	a	DET
ftr-333	900	60	legally	legally	ADV
ftr-333	900	61	enforceable	enforceable	ADJ
ftr-333	900	62	present	present	ADJ
ftr-333	900	63	interest	interest	NOUN
ftr-333	900	64	has	have	AUX
ftr-333	900	65	been	be	AUX
ftr-333	900	66	conveyed	convey	VERB
ftr-333	900	67	.	.	PUNCT
ftr-333	900	68	”	"	PUNCT
ftr-333	901	1	i	i	PRON
ftr-333	901	2	d.	d.	VERB
ftr-333	901	3	at	at	ADP
ftr-333	901	4	*	*	PROPN
ftr-333	901	5	2	2	NUM
ftr-333	901	6	.	.	PUNCT
ftr-333	901	7	cleary	cleary	PROPN
ftr-333	901	8	,	,	PUNCT
ftr-333	901	9	this	this	PRON
ftr-333	901	10	is	be	AUX
ftr-333	901	11	the	the	DET
ftr-333	901	12	service	service	NOUN
ftr-333	901	13	preserving	preserve	VERB
ftr-333	901	14	its	its	PRON
ftr-333	901	15	position	position	NOUN
ftr-333	901	16	that	that	DET
ftr-333	901	17	code	code	NOUN
ftr-333	901	18	section	section	NOUN
ftr-333	901	19	170(f)(3	170(f)(3	NUM
ftr-333	901	20	)	)	PUNCT
ftr-333	901	21	applies	apply	VERB
ftr-333	901	22	to	to	PART
ftr-333	901	23	live	live	VERB
ftr-333	901	24	burn	burn	NOUN
ftr-333	901	25	donations	donation	NOUN
ftr-333	901	26	.	.	PUNCT
ftr-333	902	1	210	210	NUM
ftr-333	902	2	.	.	X
ftr-333	902	3	106	106	NUM
ftr-333	902	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-333	902	5	(	(	PUNCT
ftr-333	902	6	ria	ria	PROPN
ftr-333	902	7	)	)	PUNCT
ftr-333	902	8	2010	2010	NUM
ftr-333	902	9	-	-	SYM
ftr-333	902	10	5373	5373	NUM
ftr-333	902	11	(	(	PUNCT
ftr-333	902	12	s.d	s.d	PROPN
ftr-333	902	13	.	.	PROPN
ftr-333	902	14	ohio	ohio	PROPN
ftr-333	902	15	2010	2010	NUM
ftr-333	902	16	)	)	PUNCT
ftr-333	902	17	.	.	PUNCT
ftr-333	903	1	211	211	NUM
ftr-333	903	2	.	.	PUNCT
ftr-333	904	1	i	i	PRON
ftr-333	904	2	d.	d.	PROPN
ftr-333	905	1	but	but	CCONJ
ftr-333	905	2	see	see	VERB
ftr-333	905	3	wells	well	NOUN
ftr-333	905	4	v.	v.	ADP
ftr-333	905	5	dep’t	dep’t	PROPN
ftr-333	905	6	of	of	ADP
ftr-333	905	7	revenue	revenue	NOUN
ftr-333	905	8	,	,	PUNCT
ftr-333	905	9	no	no	INTJ
ftr-333	905	10	.	.	PUNCT
ftr-333	906	1	tc	tc	PROPN
ftr-333	906	2	-	-	PUNCT
ftr-333	906	3	md	md	NOUN
ftr-333	906	4	030449b	030449b	PROPN
ftr-333	906	5	,	,	PUNCT
ftr-333	906	6	2003	2003	NUM
ftr-333	906	7	wl	wl	NOUN
ftr-333	906	8	22905250	22905250	NUM
ftr-333	906	9	,	,	PUNCT
ftr-333	906	10	at	at	ADP
ftr-333	906	11	*	*	NOUN
ftr-333	906	12	1	1	NUM
ftr-333	906	13	(	(	PUNCT
ftr-333	906	14	or	or	CCONJ
ftr-333	906	15	.	.	PUNCT
ftr-333	906	16	tax	tax	NOUN
ftr-333	906	17	magis	magis	PROPN
ftr-333	906	18	.	.	PUNCT
ftr-333	907	1	div	div	PROPN
ftr-333	907	2	.	.	PUNCT
ftr-333	907	3	dec	dec	PROPN
ftr-333	907	4	.	.	PROPN
ftr-333	907	5	8	8	NUM
ftr-333	907	6	,	,	PUNCT
ftr-333	907	7	2003	2003	NUM
ftr-333	907	8	)	)	PUNCT
ftr-333	907	9	.	.	PUNCT
ftr-333	908	1	in	in	ADP
ftr-333	908	2	wells	wells	PROPN
ftr-333	908	3	,	,	PUNCT
ftr-333	908	4	the	the	DET
ftr-333	908	5	oregon	oregon	PROPN
ftr-333	908	6	department	department	PROPN
ftr-333	908	7	of	of	ADP
ftr-333	908	8	revenue	revenue	NOUN
ftr-333	908	9	argued	argue	VERB
ftr-333	908	10	that	that	SCONJ
ftr-333	908	11	a	a	DET
ftr-333	908	12	charitable	charitable	ADJ
ftr-333	908	13	deduction	deduction	NOUN
ftr-333	908	14	was	be	AUX
ftr-333	908	15	not	not	PART
ftr-333	908	16	allowed	allow	VERB
ftr-333	908	17	for	for	ADP
ftr-333	908	18	a	a	DET
ftr-333	908	19	live	live	ADJ
ftr-333	908	20	burn	burn	NOUN
ftr-333	908	21	donation	donation	NOUN
ftr-333	908	22	,	,	PUNCT
ftr-333	908	23	as	as	SCONJ
ftr-333	908	24	the	the	DET
ftr-333	908	25	volunteer	volunteer	NOUN
ftr-333	908	26	fire	fire	NOUN
ftr-333	908	27	department	department	NOUN
ftr-333	908	28	was	be	AUX
ftr-333	908	29	not	not	PART
ftr-333	908	30	a	a	DET
ftr-333	908	31	qualified	qualified	ADJ
ftr-333	908	32	organization	organization	NOUN
ftr-333	908	33	.	.	PUNCT
ftr-333	909	1	i	i	PRON
ftr-333	909	2	d.	d.	PROPN
ftr-333	909	3	the	the	DET
ftr-333	909	4	court	court	NOUN
ftr-333	909	5	held	hold	VERB
ftr-333	909	6	based	base	VERB
ftr-333	909	7	on	on	ADP
ftr-333	909	8	scharf	scharf	NOUN
ftr-333	909	9	and	and	CCONJ
ftr-333	909	10	revenue	revenue	NOUN
ftr-333	909	11	ruling	rule	VERB
ftr-333	909	12	71	71	NUM
ftr-333	909	13	-	-	SYM
ftr-333	909	14	47	47	NUM
ftr-333	909	15	,	,	PUNCT
ftr-333	909	16	1971	1971	NUM
ftr-333	909	17	-	-	SYM
ftr-333	909	18	1	1	NUM
ftr-333	909	19	c.b	c.b	PROPN
ftr-333	909	20	.	.	PROPN
ftr-333	909	21	92	92	NUM
ftr-333	909	22	,	,	PUNCT
ftr-333	909	23	that	that	SCONJ
ftr-333	909	24	the	the	DET
ftr-333	909	25	volunteer	volunteer	NOUN
ftr-333	909	26	fire	fire	NOUN
ftr-333	909	27	department	department	PROPN
ftr-333	909	28	was	be	AUX
ftr-333	909	29	a	a	DET
ftr-333	909	30	qualified	qualified	ADJ
ftr-333	909	31	organization	organization	NOUN
ftr-333	909	32	,	,	PUNCT
ftr-333	909	33	as	as	SCONJ
ftr-333	909	34	it	it	PRON
ftr-333	909	35	was	be	AUX
ftr-333	909	36	a	a	DET
ftr-333	909	37	“	"	PUNCT
ftr-333	909	38	political	political	ADJ
ftr-333	909	39	subdivision	subdivision	NOUN
ftr-333	909	40	”	"	PUNCT
ftr-333	909	41	as	as	ADP
ftr-333	909	42	“	"	PUNCT
ftr-333	909	43	the	the	DET
ftr-333	909	44	volunteer	volunteer	NOUN
ftr-333	909	45	fire	fire	NOUN
ftr-333	909	46	department	department	NOUN
ftr-333	909	47	relieves	relieve	VERB
ftr-333	909	48	a	a	DET
ftr-333	909	49	political	political	ADJ
ftr-333	909	50	subdivision	subdivision	NOUN
ftr-333	909	51	of	of	ADP
ftr-333	909	52	a	a	DET
ftr-333	909	53	function	function	NOUN
ftr-333	909	54	which	which	PRON
ftr-333	909	55	it	it	PRON
ftr-333	909	56	would	would	AUX
ftr-333	909	57	normally	normally	ADV
ftr-333	909	58	perform	perform	VERB
ftr-333	909	59	.	.	PUNCT
ftr-333	909	60	”	"	PUNCT
ftr-333	910	1	i	i	PRON
ftr-333	910	2	d.	d.	PROPN
ftr-333	910	3	furthermore	furthermore	ADV
ftr-333	910	4	,	,	PUNCT
ftr-333	910	5	in	in	ADP
ftr-333	910	6	dicta	dicta	ADJ
ftr-333	910	7	,	,	PUNCT
ftr-333	910	8	the	the	DET
ftr-333	910	9	court	court	NOUN
ftr-333	910	10	,	,	PUNCT
ftr-333	910	11	relying	rely	VERB
ftr-333	910	12	on	on	ADP
ftr-333	910	13	scharf	scharf	NOUN
ftr-333	910	14	,	,	PUNCT
ftr-333	910	15	stated	state	VERB
ftr-333	910	16	“	"	PUNCT
ftr-333	910	17	although	although	SCONJ
ftr-333	910	18	it	it	PRON
ftr-333	910	19	may	may	AUX
ftr-333	910	20	be	be	AUX
ftr-333	910	21	argued	argue	VERB
ftr-333	910	22	that	that	SCONJ
ftr-333	910	23	the	the	DET
ftr-333	910	24	donor	donor	NOUN
ftr-333	910	25	is	be	AUX
ftr-333	910	26	in	in	ADP
ftr-333	910	27	fact	fact	NOUN
ftr-333	910	28	receiving	receive	VERB
ftr-333	910	29	a	a	DET
ftr-333	910	30	benefit	benefit	NOUN
ftr-333	910	31	through	through	ADP
ftr-333	910	32	the	the	DET
ftr-333	910	33	destruction	destruction	NOUN
ftr-333	910	34	of	of	ADP
ftr-333	910	35	an	an	DET
ftr-333	910	36	unwanted	unwanted	ADJ
ftr-333	910	37	building	building	NOUN
ftr-333	910	38	,	,	PUNCT
ftr-333	910	39	it	it	PRON
ftr-333	910	40	has	have	AUX
ftr-333	910	41	been	be	AUX
ftr-333	910	42	reasoned	reason	VERB
ftr-333	910	43	that	that	SCONJ
ftr-333	910	44	the	the	DET
ftr-333	910	45	incidental	incidental	ADJ
ftr-333	910	46	benefit	benefit	NOUN
ftr-333	910	47	to	to	ADP
ftr-333	910	48	the	the	DET
ftr-333	910	49	donor	donor	NOUN
ftr-333	910	50	is	be	AUX
ftr-333	910	51	outweighed	outweigh	VERB
ftr-333	910	52	by	by	ADP
ftr-333	910	53	the	the	DET
ftr-333	910	54	much	much	ADV
ftr-333	910	55	greater	great	ADJ
ftr-333	910	56	benefit	benefit	NOUN
ftr-333	910	57	inuring	inuring	NOUN
ftr-333	910	58	to	to	ADP
ftr-333	910	59	the	the	DET
ftr-333	910	60	general	general	ADJ
ftr-333	910	61	public	public	NOUN
ftr-333	910	62	.	.	PUNCT
ftr-333	910	63	”	"	PUNCT
ftr-333	911	1	i	i	PRON
ftr-333	911	2	d.	d.	PROPN
ftr-333	911	3	2012	2012	NUM
ftr-333	911	4	]	]	PUNCT
ftr-333	911	5	relighting	relighte	VERB
ftr-333	911	6	the	the	DET
ftr-333	911	7	charitable	charitable	ADJ
ftr-333	911	8	deductions	deduction	NOUN
ftr-333	911	9	495	495	NUM
ftr-333	911	10	a	a	DET
ftr-333	911	11	new	new	ADJ
ftr-333	911	12	home	home	NOUN
ftr-333	911	13	.	.	PUNCT
ftr-333	912	1	accordingly	accordingly	ADV
ftr-333	912	2	,	,	PUNCT
ftr-333	912	3	the	the	DET
ftr-333	912	4	taxpayers	taxpayer	NOUN
ftr-333	912	5	obtained	obtain	VERB
ftr-333	912	6	two	two	NUM
ftr-333	912	7	bids	bid	NOUN
ftr-333	912	8	for	for	ADP
ftr-333	912	9	demolition	demolition	NOUN
ftr-333	912	10	services.212	services.212	NOUN
ftr-333	912	11	after	after	ADP
ftr-333	912	12	declining	decline	VERB
ftr-333	912	13	to	to	PART
ftr-333	912	14	accept	accept	VERB
ftr-333	912	15	either	either	PRON
ftr-333	912	16	of	of	ADP
ftr-333	912	17	the	the	DET
ftr-333	912	18	demolition	demolition	NOUN
ftr-333	912	19	bids	bid	NOUN
ftr-333	912	20	from	from	ADP
ftr-333	912	21	private	private	ADJ
ftr-333	912	22	companies	company	NOUN
ftr-333	912	23	,	,	PUNCT
ftr-333	912	24	the	the	DET
ftr-333	912	25	taxpayers	taxpayer	NOUN
ftr-333	912	26	decided	decide	VERB
ftr-333	912	27	to	to	PART
ftr-333	912	28	donate	donate	VERB
ftr-333	912	29	their	their	PRON
ftr-333	912	30	personal	personal	ADJ
ftr-333	912	31	residence	residence	NOUN
ftr-333	912	32	to	to	ADP
ftr-333	912	33	the	the	DET
ftr-333	912	34	upper	upper	ADJ
ftr-333	912	35	arlington	arlington	PROPN
ftr-333	912	36	fire	fire	PROPN
ftr-333	912	37	department	department	PROPN
ftr-333	912	38	for	for	ADP
ftr-333	912	39	various	various	ADJ
ftr-333	912	40	training	training	NOUN
ftr-333	912	41	purposes	purpose	NOUN
ftr-333	912	42	.	.	PUNCT
ftr-333	913	1	thus	thus	ADV
ftr-333	913	2	,	,	PUNCT
ftr-333	913	3	the	the	DET
ftr-333	913	4	taxpayers	taxpayer	NOUN
ftr-333	913	5	obtained	obtain	VERB
ftr-333	913	6	an	an	DET
ftr-333	913	7	appraisal	appraisal	NOUN
ftr-333	913	8	of	of	ADP
ftr-333	913	9	the	the	DET
ftr-333	913	10	house	house	NOUN
ftr-333	913	11	,	,	PUNCT
ftr-333	913	12	which	which	PRON
ftr-333	913	13	valued	value	VERB
ftr-333	913	14	the	the	DET
ftr-333	913	15	house	house	NOUN
ftr-333	913	16	at	at	ADP
ftr-333	913	17	$	$	SYM
ftr-333	913	18	520,000	520,000	NUM
ftr-333	913	19	.	.	PUNCT
ftr-333	914	1	additionally	additionally	ADV
ftr-333	914	2	,	,	PUNCT
ftr-333	914	3	the	the	DET
ftr-333	914	4	taxpayers	taxpayer	NOUN
ftr-333	914	5	consulted	consult	VERB
ftr-333	914	6	the	the	DET
ftr-333	914	7	accounting	accounting	NOUN
ftr-333	914	8	firm	firm	NOUN
ftr-333	914	9	of	of	ADP
ftr-333	914	10	deloitte	deloitte	PROPN
ftr-333	914	11	&	&	CCONJ
ftr-333	914	12	touche	touche	PROPN
ftr-333	914	13	for	for	ADP
ftr-333	914	14	tax	tax	NOUN
ftr-333	914	15	advice	advice	NOUN
ftr-333	914	16	.	.	PUNCT
ftr-333	915	1	despite	despite	SCONJ
ftr-333	915	2	receiving	receive	VERB
ftr-333	915	3	adverse	adverse	ADJ
ftr-333	915	4	advice	advice	NOUN
ftr-333	915	5	from	from	ADP
ftr-333	915	6	deloitte	deloitte	PROPN
ftr-333	915	7	&	&	CCONJ
ftr-333	915	8	touche	touche	PROPN
ftr-333	915	9	,	,	PUNCT
ftr-333	915	10	the	the	DET
ftr-333	915	11	taxpayers	taxpayer	NOUN
ftr-333	915	12	entered	enter	VERB
ftr-333	915	13	into	into	ADP
ftr-333	915	14	a	a	DET
ftr-333	915	15	contract	contract	NOUN
ftr-333	915	16	with	with	ADP
ftr-333	915	17	the	the	DET
ftr-333	915	18	fire	fire	NOUN
ftr-333	915	19	department.213	department.213	PROPN
ftr-333	915	20	the	the	DET
ftr-333	915	21	agreement	agreement	NOUN
ftr-333	915	22	provided	provide	VERB
ftr-333	915	23	the	the	DET
ftr-333	915	24	taxpayers	taxpayer	NOUN
ftr-333	915	25	would	would	AUX
ftr-333	915	26	grant	grant	VERB
ftr-333	915	27	the	the	DET
ftr-333	915	28	city	city	NOUN
ftr-333	915	29	sole	sole	ADJ
ftr-333	915	30	discretion	discretion	NOUN
ftr-333	915	31	to	to	PART
ftr-333	915	32	burn	burn	VERB
ftr-333	915	33	and/or	and/or	CCONJ
ftr-333	915	34	demolish	demolish	VERB
ftr-333	915	35	the	the	DET
ftr-333	915	36	house	house	NOUN
ftr-333	915	37	.	.	PUNCT
ftr-333	916	1	from	from	ADP
ftr-333	916	2	june	june	PROPN
ftr-333	916	3	29	29	NUM
ftr-333	916	4	,	,	PUNCT
ftr-333	916	5	2004	2004	NUM
ftr-333	916	6	to	to	ADP
ftr-333	916	7	october	october	PROPN
ftr-333	916	8	29	29	NUM
ftr-333	916	9	,	,	PUNCT
ftr-333	916	10	2004	2004	NUM
ftr-333	916	11	,	,	PUNCT
ftr-333	916	12	the	the	DET
ftr-333	916	13	city	city	NOUN
ftr-333	916	14	used	use	VERB
ftr-333	916	15	the	the	DET
ftr-333	916	16	house	house	NOUN
ftr-333	916	17	for	for	ADP
ftr-333	916	18	various	various	ADJ
ftr-333	916	19	training	training	NOUN
ftr-333	916	20	exercises	exercise	NOUN
ftr-333	916	21	and	and	CCONJ
ftr-333	916	22	ultimately	ultimately	ADV
ftr-333	916	23	demolished	demolish	VERB
ftr-333	916	24	the	the	DET
ftr-333	916	25	house	house	NOUN
ftr-333	916	26	.	.	PUNCT
ftr-333	917	1	the	the	DET
ftr-333	917	2	taxpayers	taxpayer	NOUN
ftr-333	917	3	subsequently	subsequently	ADV
ftr-333	917	4	claimed	claim	VERB
ftr-333	917	5	a	a	DET
ftr-333	917	6	$	$	SYM
ftr-333	917	7	287,400	287,400	NUM
ftr-333	917	8	charitable	charitable	ADJ
ftr-333	917	9	deduction.214	deduction.214	ADV
ftr-333	917	10	in	in	ADP
ftr-333	917	11	deciding	decide	VERB
ftr-333	917	12	whether	whether	SCONJ
ftr-333	917	13	the	the	DET
ftr-333	917	14	live	live	ADJ
ftr-333	917	15	burn	burn	NOUN
ftr-333	917	16	donation	donation	NOUN
ftr-333	917	17	was	be	AUX
ftr-333	917	18	deductible	deductible	ADJ
ftr-333	917	19	,	,	PUNCT
ftr-333	917	20	the	the	DET
ftr-333	917	21	district	district	NOUN
ftr-333	917	22	court	court	NOUN
ftr-333	917	23	first	first	ADV
ftr-333	917	24	examined	examine	VERB
ftr-333	917	25	the	the	DET
ftr-333	917	26	substantiation	substantiation	NOUN
ftr-333	917	27	requirements	requirement	NOUN
ftr-333	917	28	for	for	ADP
ftr-333	917	29	a	a	DET
ftr-333	917	30	charitable	charitable	ADJ
ftr-333	917	31	deduction.215	deduction.215	NOUN
ftr-333	917	32	in	in	ADP
ftr-333	917	33	particular	particular	ADJ
ftr-333	917	34	,	,	PUNCT
ftr-333	917	35	the	the	DET
ftr-333	917	36	court	court	NOUN
ftr-333	917	37	looked	look	VERB
ftr-333	917	38	at	at	ADP
ftr-333	917	39	the	the	DET
ftr-333	917	40	“	"	PUNCT
ftr-333	917	41	qualified	qualified	ADJ
ftr-333	917	42	appraisal”216	appraisal”216	NOUN
ftr-333	917	43	212	212	NUM
ftr-333	917	44	.	.	PUNCT
ftr-333	918	1	hendrix	hendrix	NOUN
ftr-333	918	2	,	,	PUNCT
ftr-333	918	3	106	106	NUM
ftr-333	918	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-333	918	5	(	(	PUNCT
ftr-333	918	6	ria	ria	PROPN
ftr-333	918	7	)	)	PUNCT
ftr-333	918	8	at	at	ADP
ftr-333	918	9	2010	2010	NUM
ftr-333	918	10	-	-	SYM
ftr-333	918	11	5374	5374	NUM
ftr-333	918	12	(	(	PUNCT
ftr-333	918	13	providing	provide	VERB
ftr-333	918	14	that	that	SCONJ
ftr-333	918	15	the	the	DET
ftr-333	918	16	price	price	NOUN
ftr-333	918	17	to	to	PART
ftr-333	918	18	demolish	demolish	VERB
ftr-333	918	19	the	the	DET
ftr-333	918	20	home	home	NOUN
ftr-333	918	21	was	be	AUX
ftr-333	918	22	approximately	approximately	ADV
ftr-333	918	23	$	$	SYM
ftr-333	918	24	10,000	10,000	NUM
ftr-333	918	25	)	)	PUNCT
ftr-333	918	26	.	.	PUNCT
ftr-333	919	1	213	213	NUM
ftr-333	919	2	.	.	PUNCT
ftr-333	920	1	i	i	PRON
ftr-333	920	2	d.	d.	PROPN
ftr-333	920	3	(	(	PUNCT
ftr-333	920	4	the	the	DET
ftr-333	920	5	advice	advice	NOUN
ftr-333	920	6	from	from	ADP
ftr-333	920	7	deloitte	deloitte	PROPN
ftr-333	920	8	&	&	CCONJ
ftr-333	920	9	touche	touche	PROPN
ftr-333	920	10	stated	state	VERB
ftr-333	920	11	that	that	SCONJ
ftr-333	920	12	a	a	DET
ftr-333	920	13	live	live	ADJ
ftr-333	920	14	burn	burn	NOUN
ftr-333	920	15	donation	donation	NOUN
ftr-333	920	16	“	"	PUNCT
ftr-333	920	17	is	be	AUX
ftr-333	920	18	aggressive	aggressive	ADJ
ftr-333	920	19	and	and	CCONJ
ftr-333	920	20	not	not	PART
ftr-333	920	21	explicitly	explicitly	ADV
ftr-333	920	22	sanctioned	sanction	VERB
ftr-333	920	23	by	by	ADP
ftr-333	920	24	the	the	DET
ftr-333	920	25	internal	internal	PROPN
ftr-333	920	26	revenue	revenue	NOUN
ftr-333	920	27	code	code	NOUN
ftr-333	920	28	.	.	PUNCT
ftr-333	920	29	”	"	PUNCT
ftr-333	920	30	)	)	PUNCT
ftr-333	920	31	.	.	PUNCT
ftr-333	921	1	214	214	NUM
ftr-333	921	2	.	.	PUNCT
ftr-333	922	1	i	i	PRON
ftr-333	922	2	d.	d.	PROPN
ftr-333	922	3	215	215	NUM
ftr-333	922	4	.	.	PUNCT
ftr-333	923	1	i	i	PRON
ftr-333	923	2	d.	d.	PROPN
ftr-333	923	3	at	at	ADP
ftr-333	923	4	2010	2010	NUM
ftr-333	923	5	-	-	SYM
ftr-333	923	6	5375	5375	NUM
ftr-333	923	7	.	.	PUNCT
ftr-333	924	1	216	216	NUM
ftr-333	924	2	.	.	PUNCT
ftr-333	924	3	i.r.c	i.r.c	NOUN
ftr-333	924	4	.	.	PUNCT
ftr-333	925	1	§	§	PROPN
ftr-333	925	2	170(f)(11)(e)(i	170(f)(11)(e)(i	NUM
ftr-333	925	3	)	)	PUNCT
ftr-333	925	4	(	(	PUNCT
ftr-333	925	5	defining	define	VERB
ftr-333	925	6	qualified	qualified	ADJ
ftr-333	925	7	appraisal	appraisal	NOUN
ftr-333	925	8	)	)	PUNCT
ftr-333	925	9	.	.	PUNCT
ftr-333	926	1	a	a	DET
ftr-333	926	2	qualified	qualified	ADJ
ftr-333	926	3	appraisal	appraisal	NOUN
ftr-333	926	4	is	be	AUX
ftr-333	926	5	an	an	DET
ftr-333	926	6	appraisal	appraisal	NOUN
ftr-333	926	7	of	of	ADP
ftr-333	926	8	property	property	NOUN
ftr-333	926	9	which	which	PRON
ftr-333	926	10	—	—	PUNCT
ftr-333	926	11	(	(	PUNCT
ftr-333	926	12	i	i	NOUN
ftr-333	926	13	)	)	PUNCT
ftr-333	926	14	is	be	AUX
ftr-333	926	15	treated	treat	VERB
ftr-333	926	16	for	for	ADP
ftr-333	926	17	purposes	purpose	NOUN
ftr-333	926	18	of	of	ADP
ftr-333	926	19	this	this	DET
ftr-333	926	20	paragraph	paragraph	NOUN
ftr-333	926	21	as	as	ADP
ftr-333	926	22	a	a	DET
ftr-333	926	23	qualified	qualified	ADJ
ftr-333	926	24	appraisal	appraisal	NOUN
ftr-333	926	25	under	under	ADP
ftr-333	926	26	regulations	regulation	NOUN
ftr-333	926	27	or	or	CCONJ
ftr-333	926	28	other	other	ADJ
ftr-333	926	29	guidance	guidance	NOUN
ftr-333	926	30	prescribed	prescribe	VERB
ftr-333	926	31	by	by	ADP
ftr-333	926	32	the	the	DET
ftr-333	926	33	secretary	secretary	NOUN
ftr-333	926	34	,	,	PUNCT
ftr-333	926	35	and	and	CCONJ
ftr-333	926	36	(	(	PUNCT
ftr-333	926	37	ii	ii	NOUN
ftr-333	926	38	)	)	PUNCT
ftr-333	926	39	is	be	AUX
ftr-333	926	40	conducted	conduct	VERB
ftr-333	926	41	by	by	ADP
ftr-333	926	42	a	a	DET
ftr-333	926	43	qualified	qualified	ADJ
ftr-333	926	44	appraiser	appraiser	NOUN
ftr-333	926	45	in	in	ADP
ftr-333	926	46	accordance	accordance	NOUN
ftr-333	926	47	with	with	ADP
ftr-333	926	48	generally	generally	ADV
ftr-333	926	49	accepted	accept	VERB
ftr-333	926	50	appraisal	appraisal	NOUN
ftr-333	926	51	standards	standard	NOUN
ftr-333	926	52	and	and	CCONJ
ftr-333	926	53	any	any	DET
ftr-333	926	54	regulations	regulation	NOUN
ftr-333	926	55	or	or	CCONJ
ftr-333	926	56	other	other	ADJ
ftr-333	926	57	guidance	guidance	NOUN
ftr-333	926	58	prescribed	prescribe	VERB
ftr-333	926	59	under	under	ADP
ftr-333	926	60	subclause	subclause	NOUN
ftr-333	926	61	(	(	PUNCT
ftr-333	926	62	i	i	NOUN
ftr-333	926	63	)	)	PUNCT
ftr-333	926	64	.	.	PUNCT
ftr-333	927	1	(	(	PUNCT
ftr-333	927	2	ii	ii	NOUN
ftr-333	927	3	)	)	PUNCT
ftr-333	927	4	qualified	qualified	ADJ
ftr-333	927	5	appraiser	appraiser	NOUN
ftr-333	927	6	.	.	PUNCT
ftr-333	928	1	except	except	SCONJ
ftr-333	928	2	as	as	SCONJ
ftr-333	928	3	provided	provide	VERB
ftr-333	928	4	in	in	ADP
ftr-333	928	5	clause	clause	NOUN
ftr-333	928	6	(	(	PUNCT
ftr-333	928	7	iii	iii	NOUN
ftr-333	928	8	)	)	PUNCT
ftr-333	928	9	,	,	PUNCT
ftr-333	928	10	the	the	DET
ftr-333	928	11	term	term	NOUN
ftr-333	928	12	“	"	PUNCT
ftr-333	928	13	qualified	qualified	ADJ
ftr-333	928	14	appraiser	appraiser	NOUN
ftr-333	928	15	”	"	PUNCT
ftr-333	928	16	means	mean	VERB
ftr-333	928	17	an	an	DET
ftr-333	928	18	individual	individual	NOUN
ftr-333	928	19	who	who	PRON
ftr-333	928	20	—	—	PUNCT
ftr-333	928	21	(	(	PUNCT
ftr-333	928	22	i	i	NOUN
ftr-333	928	23	)	)	PUNCT
ftr-333	928	24	has	have	AUX
ftr-333	928	25	earned	earn	VERB
ftr-333	928	26	an	an	DET
ftr-333	928	27	appraisal	appraisal	NOUN
ftr-333	928	28	designation	designation	NOUN
ftr-333	928	29	from	from	ADP
ftr-333	928	30	a	a	DET
ftr-333	928	31	recognized	recognize	VERB
ftr-333	928	32	professional	professional	ADJ
ftr-333	928	33	appraiser	appraiser	NOUN
ftr-333	928	34	organization	organization	NOUN
ftr-333	928	35	or	or	CCONJ
ftr-333	928	36	has	have	AUX
ftr-333	928	37	otherwise	otherwise	ADV
ftr-333	928	38	met	meet	VERB
ftr-333	928	39	minimum	minimum	ADJ
ftr-333	928	40	education	education	NOUN
ftr-333	928	41	and	and	CCONJ
ftr-333	928	42	experience	experience	NOUN
ftr-333	928	43	requirements	requirement	NOUN
ftr-333	928	44	set	set	VERB
ftr-333	928	45	forth	forth	ADP
ftr-333	928	46	in	in	ADP
ftr-333	928	47	regulations	regulation	NOUN
ftr-333	928	48	prescribed	prescribe	VERB
ftr-333	928	49	by	by	ADP
ftr-333	928	50	the	the	DET
ftr-333	928	51	secretary	secretary	NOUN
ftr-333	928	52	,	,	PUNCT
ftr-333	928	53	(	(	PUNCT
ftr-333	928	54	ii	ii	NOUN
ftr-333	928	55	)	)	PUNCT
ftr-333	928	56	regularly	regularly	ADV
ftr-333	928	57	performs	perform	VERB
ftr-333	928	58	appraisals	appraisal	NOUN
ftr-333	928	59	for	for	ADP
ftr-333	928	60	which	which	PRON
ftr-333	928	61	the	the	DET
ftr-333	928	62	individual	individual	NOUN
ftr-333	928	63	receives	receive	VERB
ftr-333	928	64	compensation	compensation	NOUN
ftr-333	928	65	,	,	PUNCT
ftr-333	928	66	and	and	CCONJ
ftr-333	928	67	496	496	NUM
ftr-333	928	68	florida	florida	PROPN
ftr-333	928	69	tax	tax	NOUN
ftr-333	928	70	review	review	NOUN
ftr-333	929	1	[	[	X
ftr-333	929	2	vol	vol	NOUN
ftr-333	929	3	.	.	PUNCT
ftr-333	929	4	12:6	12:6	NUM
ftr-333	929	5	and	and	CCONJ
ftr-333	929	6	“	"	PUNCT
ftr-333	929	7	contemporaneous	contemporaneous	ADJ
ftr-333	929	8	acknowledgment	acknowledgment	NOUN
ftr-333	929	9	”	"	PUNCT
ftr-333	929	10	requirements.217	requirements.217	VERB
ftr-333	929	11	ultimately	ultimately	ADV
ftr-333	929	12	,	,	PUNCT
ftr-333	929	13	the	the	DET
ftr-333	929	14	court	court	NOUN
ftr-333	929	15	held	hold	VERB
ftr-333	929	16	these	these	DET
ftr-333	929	17	two	two	NUM
ftr-333	929	18	requirements	requirement	NOUN
ftr-333	929	19	were	be	AUX
ftr-333	929	20	not	not	PART
ftr-333	929	21	met	meet	VERB
ftr-333	929	22	,	,	PUNCT
ftr-333	929	23	and	and	CCONJ
ftr-333	929	24	thus	thus	ADV
ftr-333	929	25	granted	grant	VERB
ftr-333	929	26	the	the	DET
ftr-333	929	27	service	service	NOUN
ftr-333	929	28	’s	’s	PART
ftr-333	929	29	motion	motion	NOUN
ftr-333	929	30	for	for	ADP
ftr-333	929	31	summary	summary	NOUN
ftr-333	929	32	judgment	judgment	NOUN
ftr-333	929	33	thereby	thereby	ADV
ftr-333	929	34	ending	end	VERB
ftr-333	929	35	the	the	DET
ftr-333	929	36	litigation.218	litigation.218	NOUN
ftr-333	929	37	(	(	PUNCT
ftr-333	929	38	iii	iii	NOUN
ftr-333	929	39	)	)	PUNCT
ftr-333	929	40	meets	meet	VERB
ftr-333	929	41	such	such	ADJ
ftr-333	929	42	other	other	ADJ
ftr-333	929	43	requirements	requirement	NOUN
ftr-333	929	44	as	as	SCONJ
ftr-333	929	45	may	may	AUX
ftr-333	929	46	be	be	AUX
ftr-333	929	47	prescribed	prescribe	VERB
ftr-333	929	48	by	by	ADP
ftr-333	929	49	the	the	DET
ftr-333	929	50	secretary	secretary	PROPN
ftr-333	929	51	in	in	ADP
ftr-333	929	52	regulations	regulation	NOUN
ftr-333	929	53	or	or	CCONJ
ftr-333	929	54	other	other	ADJ
ftr-333	929	55	guidance	guidance	NOUN
ftr-333	929	56	.	.	PUNCT
ftr-333	930	1	(	(	PUNCT
ftr-333	930	2	iii	iii	X
ftr-333	930	3	)	)	PUNCT
ftr-333	930	4	specific	specific	ADJ
ftr-333	930	5	appraisals	appraisal	NOUN
ftr-333	930	6	.	.	PUNCT
ftr-333	931	1	an	an	DET
ftr-333	931	2	individual	individual	NOUN
ftr-333	931	3	shall	shall	AUX
ftr-333	931	4	not	not	PART
ftr-333	931	5	be	be	AUX
ftr-333	931	6	treated	treat	VERB
ftr-333	931	7	as	as	ADP
ftr-333	931	8	a	a	DET
ftr-333	931	9	qualified	qualified	ADJ
ftr-333	931	10	appraiser	appraiser	NOUN
ftr-333	931	11	with	with	ADP
ftr-333	931	12	respect	respect	NOUN
ftr-333	931	13	to	to	ADP
ftr-333	931	14	any	any	DET
ftr-333	931	15	specific	specific	ADJ
ftr-333	931	16	appraisal	appraisal	NOUN
ftr-333	931	17	unless	unless	SCONJ
ftr-333	931	18	—	—	PUNCT
ftr-333	931	19	(	(	PUNCT
ftr-333	931	20	i	i	NOUN
ftr-333	931	21	)	)	PUNCT
ftr-333	931	22	the	the	DET
ftr-333	931	23	individual	individual	NOUN
ftr-333	931	24	demonstrates	demonstrate	VERB
ftr-333	931	25	verifiable	verifiable	ADJ
ftr-333	931	26	education	education	NOUN
ftr-333	931	27	and	and	CCONJ
ftr-333	931	28	experience	experience	NOUN
ftr-333	931	29	in	in	ADP
ftr-333	931	30	valuing	value	VERB
ftr-333	931	31	the	the	DET
ftr-333	931	32	type	type	NOUN
ftr-333	931	33	of	of	ADP
ftr-333	931	34	property	property	NOUN
ftr-333	931	35	subject	subject	NOUN
ftr-333	931	36	to	to	ADP
ftr-333	931	37	the	the	DET
ftr-333	931	38	appraisal	appraisal	NOUN
ftr-333	931	39	,	,	PUNCT
ftr-333	931	40	and	and	CCONJ
ftr-333	931	41	(	(	PUNCT
ftr-333	931	42	ii	ii	NOUN
ftr-333	931	43	)	)	PUNCT
ftr-333	931	44	the	the	DET
ftr-333	931	45	individual	individual	NOUN
ftr-333	931	46	has	have	AUX
ftr-333	931	47	not	not	PART
ftr-333	931	48	been	be	AUX
ftr-333	931	49	prohibited	prohibit	VERB
ftr-333	931	50	from	from	ADP
ftr-333	931	51	practicing	practice	VERB
ftr-333	931	52	before	before	ADP
ftr-333	931	53	the	the	DET
ftr-333	931	54	internal	internal	ADJ
ftr-333	931	55	revenue	revenue	NOUN
ftr-333	931	56	service	service	NOUN
ftr-333	931	57	by	by	ADP
ftr-333	931	58	the	the	DET
ftr-333	931	59	secretary	secretary	NOUN
ftr-333	931	60	under	under	ADP
ftr-333	931	61	section	section	NOUN
ftr-333	931	62	330(c	330(c	PROPN
ftr-333	931	63	)	)	PUNCT
ftr-333	931	64	of	of	ADP
ftr-333	931	65	title	title	NOUN
ftr-333	931	66	31	31	NUM
ftr-333	931	67	,	,	PUNCT
ftr-333	931	68	united	united	PROPN
ftr-333	931	69	states	states	PROPN
ftr-333	931	70	code	code	PROPN
ftr-333	931	71	,	,	PUNCT
ftr-333	931	72	at	at	ADP
ftr-333	931	73	any	any	DET
ftr-333	931	74	time	time	NOUN
ftr-333	931	75	during	during	ADP
ftr-333	931	76	the	the	DET
ftr-333	931	77	3	3	NUM
ftr-333	931	78	-	-	PUNCT
ftr-333	931	79	year	year	NOUN
ftr-333	931	80	period	period	NOUN
ftr-333	931	81	ending	end	VERB
ftr-333	931	82	on	on	ADP
ftr-333	931	83	the	the	DET
ftr-333	931	84	date	date	NOUN
ftr-333	931	85	of	of	ADP
ftr-333	931	86	the	the	DET
ftr-333	931	87	appraisal	appraisal	NOUN
ftr-333	931	88	.	.	PUNCT
ftr-333	932	1	i	i	PRON
ftr-333	932	2	d.	d.	PROPN
ftr-333	932	3	see	see	VERB
ftr-333	932	4	also	also	ADV
ftr-333	932	5	reg	reg	VERB
ftr-333	932	6	.	.	PUNCT
ftr-333	933	1	§	§	PROPN
ftr-333	933	2	1.170a-13(c)(3	1.170a-13(c)(3	NUM
ftr-333	933	3	)	)	PUNCT
ftr-333	933	4	(	(	PUNCT
ftr-333	933	5	explaining	explain	VERB
ftr-333	933	6	the	the	DET
ftr-333	933	7	requirements	requirement	NOUN
ftr-333	933	8	of	of	ADP
ftr-333	933	9	the	the	DET
ftr-333	933	10	qualified	qualified	ADJ
ftr-333	933	11	appraisal	appraisal	NOUN
ftr-333	933	12	)	)	PUNCT
ftr-333	933	13	;	;	PUNCT
ftr-333	933	14	reg	reg	NOUN
ftr-333	933	15	.	.	PUNCT
ftr-333	934	1	§	§	PROPN
ftr-333	934	2	1.170a-13(c)(4	1.170a-13(c)(4	NUM
ftr-333	934	3	)	)	PUNCT
ftr-333	935	1	(	(	PUNCT
ftr-333	935	2	explaining	explain	VERB
ftr-333	935	3	the	the	DET
ftr-333	935	4	requirement	requirement	NOUN
ftr-333	935	5	of	of	ADP
ftr-333	935	6	the	the	DET
ftr-333	935	7	summary	summary	NOUN
ftr-333	935	8	appraisal	appraisal	NOUN
ftr-333	935	9	)	)	PUNCT
ftr-333	935	10	;	;	PUNCT
ftr-333	936	1	reg	reg	NOUN
ftr-333	936	2	.	.	PUNCT
ftr-333	937	1	§	§	PROPN
ftr-333	937	2	1.170a-13(c)(5	1.170a-13(c)(5	NUM
ftr-333	937	3	)	)	PUNCT
ftr-333	937	4	(	(	PUNCT
ftr-333	937	5	defining	define	VERB
ftr-333	937	6	qualified	qualified	ADJ
ftr-333	937	7	appraiser	appraiser	NOUN
ftr-333	937	8	)	)	PUNCT
ftr-333	937	9	.	.	PUNCT
ftr-333	938	1	217	217	NUM
ftr-333	938	2	.	.	PUNCT
ftr-333	938	3	see	see	VERB
ftr-333	938	4	i.r.c	i.r.c	NOUN
ftr-333	938	5	.	.	PUNCT
ftr-333	939	1	§	§	PROPN
ftr-333	939	2	170(f)(8	170(f)(8	NUM
ftr-333	939	3	)	)	PUNCT
ftr-333	939	4	(	(	PUNCT
ftr-333	940	1	providing	provide	VERB
ftr-333	940	2	the	the	DET
ftr-333	940	3	contemporaneous	contemporaneous	ADJ
ftr-333	940	4	acknowledgment	acknowledgment	NOUN
ftr-333	940	5	requirement	requirement	NOUN
ftr-333	940	6	)	)	PUNCT
ftr-333	940	7	.	.	PUNCT
ftr-333	941	1	i.r.c	i.r.c	NOUN
ftr-333	941	2	.	.	PUNCT
ftr-333	942	1	§	§	PROPN
ftr-333	942	2	170(f)(8	170(f)(8	NUM
ftr-333	942	3	)	)	PUNCT
ftr-333	942	4	states	state	VERB
ftr-333	942	5	that	that	SCONJ
ftr-333	942	6	:	:	PUNCT
ftr-333	942	7	“	"	PUNCT
ftr-333	942	8	no	no	DET
ftr-333	942	9	deduction	deduction	NOUN
ftr-333	942	10	shall	shall	AUX
ftr-333	942	11	be	be	AUX
ftr-333	942	12	allowed	allow	VERB
ftr-333	942	13	under	under	ADP
ftr-333	942	14	subsection	subsection	NOUN
ftr-333	942	15	(	(	PUNCT
ftr-333	942	16	a	a	NOUN
ftr-333	942	17	)	)	PUNCT
ftr-333	942	18	for	for	ADP
ftr-333	942	19	any	any	DET
ftr-333	942	20	contribution	contribution	NOUN
ftr-333	942	21	of	of	ADP
ftr-333	942	22	$	$	SYM
ftr-333	942	23	250	250	NUM
ftr-333	942	24	or	or	CCONJ
ftr-333	942	25	more	more	ADJ
ftr-333	942	26	unless	unless	SCONJ
ftr-333	942	27	the	the	DET
ftr-333	942	28	taxpayer	taxpayer	NOUN
ftr-333	942	29	substantiates	substantiate	VERB
ftr-333	942	30	the	the	DET
ftr-333	942	31	contribution	contribution	NOUN
ftr-333	942	32	by	by	ADP
ftr-333	942	33	a	a	DET
ftr-333	942	34	contemporaneous	contemporaneous	ADJ
ftr-333	942	35	written	write	VERB
ftr-333	942	36	acknowledgment	acknowledgment	NOUN
ftr-333	942	37	of	of	ADP
ftr-333	942	38	the	the	DET
ftr-333	942	39	contribution	contribution	NOUN
ftr-333	942	40	by	by	ADP
ftr-333	942	41	the	the	DET
ftr-333	942	42	donee	donee	NOUN
ftr-333	942	43	organization	organization	NOUN
ftr-333	942	44	.	.	PUNCT
ftr-333	942	45	.	.	PUNCT
ftr-333	942	46	.	.	PUNCT
ftr-333	942	47	.	.	PUNCT
ftr-333	942	48	”	"	PUNCT
ftr-333	943	1	the	the	DET
ftr-333	943	2	written	write	VERB
ftr-333	943	3	acknowledgement	acknowledgement	NOUN
ftr-333	943	4	must	must	AUX
ftr-333	943	5	contain	contain	VERB
ftr-333	943	6	the	the	DET
ftr-333	943	7	following	follow	VERB
ftr-333	943	8	information	information	NOUN
ftr-333	943	9	:	:	PUNCT
ftr-333	943	10	(	(	PUNCT
ftr-333	943	11	i	i	NOUN
ftr-333	943	12	)	)	PUNCT
ftr-333	943	13	the	the	DET
ftr-333	943	14	amount	amount	NOUN
ftr-333	943	15	of	of	ADP
ftr-333	943	16	cash	cash	NOUN
ftr-333	943	17	and	and	CCONJ
ftr-333	943	18	a	a	DET
ftr-333	943	19	description	description	NOUN
ftr-333	943	20	(	(	PUNCT
ftr-333	943	21	but	but	CCONJ
ftr-333	943	22	not	not	PART
ftr-333	943	23	value	value	NOUN
ftr-333	943	24	)	)	PUNCT
ftr-333	943	25	of	of	ADP
ftr-333	943	26	any	any	DET
ftr-333	943	27	property	property	NOUN
ftr-333	943	28	other	other	ADJ
ftr-333	943	29	than	than	SCONJ
ftr-333	943	30	cash	cash	NOUN
ftr-333	943	31	contributed	contribute	VERB
ftr-333	943	32	.	.	PUNCT
ftr-333	944	1	(	(	PUNCT
ftr-333	944	2	ii	ii	NOUN
ftr-333	944	3	)	)	PUNCT
ftr-333	944	4	whether	whether	SCONJ
ftr-333	944	5	the	the	DET
ftr-333	944	6	donee	donee	NOUN
ftr-333	944	7	organization	organization	NOUN
ftr-333	944	8	provided	provide	VERB
ftr-333	944	9	any	any	DET
ftr-333	944	10	goods	good	NOUN
ftr-333	944	11	or	or	CCONJ
ftr-333	944	12	services	service	NOUN
ftr-333	944	13	in	in	ADP
ftr-333	944	14	consideration	consideration	NOUN
ftr-333	944	15	,	,	PUNCT
ftr-333	944	16	in	in	ADP
ftr-333	944	17	whole	whole	NOUN
ftr-333	944	18	or	or	CCONJ
ftr-333	944	19	in	in	ADP
ftr-333	944	20	part	part	NOUN
ftr-333	944	21	,	,	PUNCT
ftr-333	944	22	for	for	ADP
ftr-333	944	23	any	any	DET
ftr-333	944	24	property	property	NOUN
ftr-333	944	25	described	describe	VERB
ftr-333	944	26	in	in	ADP
ftr-333	944	27	clause	clause	NOUN
ftr-333	944	28	(	(	PUNCT
ftr-333	944	29	i	i	NOUN
ftr-333	944	30	)	)	PUNCT
ftr-333	944	31	.	.	PUNCT
ftr-333	945	1	(	(	PUNCT
ftr-333	945	2	iii	iii	X
ftr-333	945	3	)	)	PUNCT
ftr-333	945	4	a	a	DET
ftr-333	945	5	description	description	NOUN
ftr-333	945	6	and	and	CCONJ
ftr-333	945	7	good	good	ADJ
ftr-333	945	8	faith	faith	NOUN
ftr-333	945	9	estimate	estimate	NOUN
ftr-333	945	10	of	of	ADP
ftr-333	945	11	the	the	DET
ftr-333	945	12	value	value	NOUN
ftr-333	945	13	of	of	ADP
ftr-333	945	14	any	any	DET
ftr-333	945	15	goods	good	NOUN
ftr-333	945	16	or	or	CCONJ
ftr-333	945	17	services	service	NOUN
ftr-333	945	18	referred	refer	VERB
ftr-333	945	19	to	to	ADP
ftr-333	945	20	in	in	ADP
ftr-333	945	21	clause	clause	NOUN
ftr-333	945	22	(	(	PUNCT
ftr-333	945	23	ii	ii	NOUN
ftr-333	945	24	)	)	PUNCT
ftr-333	945	25	or	or	CCONJ
ftr-333	945	26	,	,	PUNCT
ftr-333	945	27	if	if	SCONJ
ftr-333	945	28	such	such	ADJ
ftr-333	945	29	goods	good	NOUN
ftr-333	945	30	or	or	CCONJ
ftr-333	945	31	services	service	NOUN
ftr-333	945	32	consist	consist	VERB
ftr-333	945	33	solely	solely	ADV
ftr-333	945	34	of	of	ADP
ftr-333	945	35	intangible	intangible	ADJ
ftr-333	945	36	religious	religious	ADJ
ftr-333	945	37	benefits	benefit	NOUN
ftr-333	945	38	,	,	PUNCT
ftr-333	945	39	a	a	DET
ftr-333	945	40	statement	statement	NOUN
ftr-333	945	41	to	to	ADP
ftr-333	945	42	that	that	DET
ftr-333	945	43	effect	effect	NOUN
ftr-333	945	44	.	.	PUNCT
ftr-333	946	1	i	i	PRON
ftr-333	946	2	d.	d.	PROPN
ftr-333	946	3	218	218	NUM
ftr-333	946	4	.	.	PUNCT
ftr-333	947	1	hendrix	hendrix	NOUN
ftr-333	947	2	,	,	PUNCT
ftr-333	947	3	106	106	NUM
ftr-333	947	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-333	947	5	(	(	PUNCT
ftr-333	947	6	ria	ria	PROPN
ftr-333	947	7	)	)	PUNCT
ftr-333	947	8	at	at	ADP
ftr-333	947	9	2010	2010	NUM
ftr-333	947	10	-	-	SYM
ftr-333	947	11	5375	5375	NUM
ftr-333	947	12	.	.	PUNCT
ftr-333	948	1	the	the	DET
ftr-333	948	2	appraisal	appraisal	NOUN
ftr-333	948	3	submitted	submit	VERB
ftr-333	948	4	by	by	ADP
ftr-333	948	5	taxpayers	taxpayer	NOUN
ftr-333	948	6	failed	fail	VERB
ftr-333	948	7	to	to	PART
ftr-333	948	8	contain	contain	VERB
ftr-333	948	9	:	:	PUNCT
ftr-333	948	10	[	[	X
ftr-333	948	11	t]he	t]he	ADV
ftr-333	948	12	expected	expect	VERB
ftr-333	948	13	date	date	NOUN
ftr-333	948	14	of	of	ADP
ftr-333	948	15	contribution	contribution	NOUN
ftr-333	948	16	,	,	PUNCT
ftr-333	948	17	the	the	DET
ftr-333	948	18	terms	term	NOUN
ftr-333	948	19	of	of	ADP
ftr-333	948	20	the	the	DET
ftr-333	948	21	agreement	agreement	NOUN
ftr-333	948	22	between	between	ADP
ftr-333	948	23	[	[	X
ftr-333	948	24	the	the	DET
ftr-333	948	25	taxpayers	taxpayer	NOUN
ftr-333	948	26	]	]	X
ftr-333	948	27	and	and	CCONJ
ftr-333	948	28	the	the	DET
ftr-333	948	29	city	city	NOUN
ftr-333	948	30	,	,	PUNCT
ftr-333	948	31	the	the	DET
ftr-333	948	32	qualification	qualification	NOUN
ftr-333	948	33	of	of	ADP
ftr-333	948	34	[	[	PUNCT
ftr-333	948	35	the	the	DET
ftr-333	948	36	taxpayers	taxpayer	NOUN
ftr-333	948	37	’	'	PUNCT
ftr-333	948	38	]	]	PUNCT
ftr-333	948	39	appraiser	appraiser	NOUN
ftr-333	948	40	.	.	PUNCT
ftr-333	948	41	.	.	PUNCT
ftr-333	949	1	.	.	PUNCT
ftr-333	950	1	and	and	CCONJ
ftr-333	950	2	the	the	DET
ftr-333	950	3	required	required	ADJ
ftr-333	950	4	statement	statement	NOUN
ftr-333	950	5	that	that	SCONJ
ftr-333	950	6	the	the	DET
ftr-333	950	7	2012	2012	NUM
ftr-333	950	8	]	]	PUNCT
ftr-333	950	9	relighting	relighte	VERB
ftr-333	950	10	the	the	DET
ftr-333	950	11	charitable	charitable	ADJ
ftr-333	950	12	deductions	deduction	NOUN
ftr-333	950	13	497	497	NUM
ftr-333	950	14	unfortunately	unfortunately	ADV
ftr-333	950	15	,	,	PUNCT
ftr-333	950	16	the	the	DET
ftr-333	950	17	court	court	NOUN
ftr-333	950	18	did	do	AUX
ftr-333	950	19	not	not	PART
ftr-333	950	20	reach	reach	VERB
ftr-333	950	21	the	the	DET
ftr-333	950	22	looming	loom	VERB
ftr-333	950	23	issue	issue	NOUN
ftr-333	950	24	of	of	ADP
ftr-333	950	25	whether	whether	SCONJ
ftr-333	950	26	a	a	DET
ftr-333	950	27	charitable	charitable	ADJ
ftr-333	950	28	deduction	deduction	NOUN
ftr-333	950	29	is	be	AUX
ftr-333	950	30	allowed	allow	VERB
ftr-333	950	31	for	for	ADP
ftr-333	950	32	live	live	ADJ
ftr-333	950	33	burn	burn	NOUN
ftr-333	950	34	donation	donation	NOUN
ftr-333	950	35	,	,	PUNCT
ftr-333	950	36	stating	state	VERB
ftr-333	950	37	:	:	PUNCT
ftr-333	950	38	either	either	CCONJ
ftr-333	950	39	of	of	ADP
ftr-333	950	40	the	the	DET
ftr-333	950	41	foregoing	forego	VERB
ftr-333	950	42	grounds	ground	NOUN
ftr-333	950	43	ends	end	VERB
ftr-333	950	44	this	this	DET
ftr-333	950	45	litigation	litigation	NOUN
ftr-333	950	46	.	.	PUNCT
ftr-333	951	1	thus	thus	ADV
ftr-333	951	2	,	,	PUNCT
ftr-333	951	3	as	as	SCONJ
ftr-333	951	4	noted	note	VERB
ftr-333	951	5	,	,	PUNCT
ftr-333	951	6	the	the	DET
ftr-333	951	7	court	court	NOUN
ftr-333	951	8	declines	decline	VERB
ftr-333	951	9	to	to	PART
ftr-333	951	10	reach	reach	VERB
ftr-333	951	11	the	the	DET
ftr-333	951	12	remaining	remain	VERB
ftr-333	951	13	moot	moot	NOUN
ftr-333	951	14	issues	issue	NOUN
ftr-333	951	15	involved	involve	VERB
ftr-333	951	16	in	in	ADP
ftr-333	951	17	the	the	DET
ftr-333	951	18	parties	party	NOUN
ftr-333	951	19	’	'	PUNCT
ftr-333	951	20	dispute	dispute	NOUN
ftr-333	951	21	.	.	PUNCT
ftr-333	952	1	the	the	DET
ftr-333	952	2	consequent	consequent	ADJ
ftr-333	952	3	result	result	NOUN
ftr-333	952	4	of	of	ADP
ftr-333	952	5	the	the	DET
ftr-333	952	6	foregoing	forego	VERB
ftr-333	952	7	analysis	analysis	NOUN
ftr-333	952	8	is	be	AUX
ftr-333	952	9	that	that	SCONJ
ftr-333	952	10	,	,	PUNCT
ftr-333	952	11	regardless	regardless	ADV
ftr-333	952	12	of	of	ADP
ftr-333	952	13	whether	whether	SCONJ
ftr-333	952	14	taxpayers	taxpayer	NOUN
ftr-333	952	15	may	may	AUX
ftr-333	952	16	be	be	AUX
ftr-333	952	17	able	able	ADJ
ftr-333	952	18	to	to	PART
ftr-333	952	19	claim	claim	VERB
ftr-333	952	20	a	a	DET
ftr-333	952	21	deduction	deduction	NOUN
ftr-333	952	22	for	for	ADP
ftr-333	952	23	the	the	DET
ftr-333	952	24	type	type	NOUN
ftr-333	952	25	of	of	ADP
ftr-333	952	26	donation	donation	NOUN
ftr-333	952	27	involved	involve	VERB
ftr-333	952	28	in	in	ADP
ftr-333	952	29	this	this	DET
ftr-333	952	30	case	case	NOUN
ftr-333	952	31	—	—	PUNCT
ftr-333	952	32	a	a	DET
ftr-333	952	33	question	question	NOUN
ftr-333	952	34	this	this	DET
ftr-333	952	35	court	court	NOUN
ftr-333	952	36	need	need	AUX
ftr-333	952	37	not	not	PART
ftr-333	952	38	ultimately	ultimately	ADV
ftr-333	952	39	answer	answer	VERB
ftr-333	952	40	today	today	NOUN
ftr-333	952	41	—	—	PUNCT
ftr-333	952	42	the	the	DET
ftr-333	952	43	deficient	deficient	ADJ
ftr-333	952	44	manner	manner	NOUN
ftr-333	952	45	in	in	ADP
ftr-333	952	46	which	which	PRON
ftr-333	952	47	[	[	X
ftr-333	952	48	the	the	DET
ftr-333	952	49	taxpayers	taxpayer	NOUN
ftr-333	952	50	]	]	PUNCT
ftr-333	952	51	pursued	pursue	VERB
ftr-333	952	52	such	such	DET
ftr-333	952	53	a	a	DET
ftr-333	952	54	donation	donation	NOUN
ftr-333	952	55	here	here	ADV
ftr-333	952	56	proves	prove	VERB
ftr-333	952	57	dispositive.219	dispositive.219	ADJ
ftr-333	952	58	even	even	ADV
ftr-333	952	59	though	though	SCONJ
ftr-333	952	60	the	the	DET
ftr-333	952	61	court	court	NOUN
ftr-333	952	62	did	do	AUX
ftr-333	952	63	not	not	PART
ftr-333	952	64	decide	decide	VERB
ftr-333	952	65	the	the	DET
ftr-333	952	66	issue	issue	NOUN
ftr-333	952	67	of	of	ADP
ftr-333	952	68	whether	whether	SCONJ
ftr-333	952	69	a	a	DET
ftr-333	952	70	charitable	charitable	ADJ
ftr-333	952	71	deduction	deduction	NOUN
ftr-333	952	72	is	be	AUX
ftr-333	952	73	allowed	allow	VERB
ftr-333	952	74	for	for	ADP
ftr-333	952	75	a	a	DET
ftr-333	952	76	live	live	ADJ
ftr-333	952	77	burn	burn	NOUN
ftr-333	952	78	donation	donation	NOUN
ftr-333	952	79	,	,	PUNCT
ftr-333	952	80	it	it	PRON
ftr-333	952	81	was	be	AUX
ftr-333	952	82	evident	evident	ADJ
ftr-333	952	83	from	from	ADP
ftr-333	952	84	the	the	DET
ftr-333	952	85	tone	tone	NOUN
ftr-333	952	86	of	of	ADP
ftr-333	952	87	the	the	DET
ftr-333	952	88	hendrix	hendrix	NOUN
ftr-333	952	89	opinion	opinion	NOUN
ftr-333	952	90	that	that	SCONJ
ftr-333	952	91	the	the	DET
ftr-333	952	92	court	court	NOUN
ftr-333	952	93	did	do	AUX
ftr-333	952	94	not	not	PART
ftr-333	952	95	agree	agree	VERB
ftr-333	952	96	with	with	ADP
ftr-333	952	97	the	the	DET
ftr-333	952	98	deductibility	deductibility	NOUN
ftr-333	952	99	of	of	ADP
ftr-333	952	100	the	the	DET
ftr-333	952	101	live	live	ADJ
ftr-333	952	102	burn	burn	NOUN
ftr-333	952	103	donation	donation	NOUN
ftr-333	952	104	.	.	PUNCT
ftr-333	953	1	c.	c.	PROPN
ftr-333	953	2	rolfs	rolfs	PROPN
ftr-333	953	3	—	—	PUNCT
ftr-333	953	4	the	the	DET
ftr-333	953	5	tax	tax	NOUN
ftr-333	953	6	court	court	NOUN
ftr-333	953	7	extinguishes	extinguish	VERB
ftr-333	953	8	the	the	DET
ftr-333	953	9	live	live	ADJ
ftr-333	953	10	burn	burn	NOUN
ftr-333	953	11	donation	donation	NOUN
ftr-333	953	12	in	in	ADP
ftr-333	953	13	october	october	PROPN
ftr-333	953	14	2004	2004	NUM
ftr-333	953	15	,	,	PUNCT
ftr-333	953	16	thirty	thirty	NUM
ftr-333	953	17	-	-	PUNCT
ftr-333	953	18	five	five	NUM
ftr-333	953	19	years	year	NOUN
ftr-333	953	20	after	after	SCONJ
ftr-333	953	21	the	the	DET
ftr-333	953	22	tax	tax	NOUN
ftr-333	953	23	court	court	NOUN
ftr-333	953	24	held	hold	VERB
ftr-333	953	25	that	that	SCONJ
ftr-333	953	26	a	a	DET
ftr-333	953	27	charitable	charitable	ADJ
ftr-333	953	28	deduction	deduction	NOUN
ftr-333	953	29	was	be	AUX
ftr-333	953	30	allowed	allow	VERB
ftr-333	953	31	for	for	ADP
ftr-333	953	32	a	a	DET
ftr-333	953	33	live	live	ADJ
ftr-333	953	34	burn	burn	NOUN
ftr-333	953	35	donation	donation	NOUN
ftr-333	953	36	,	,	PUNCT
ftr-333	953	37	the	the	DET
ftr-333	953	38	court	court	NOUN
ftr-333	953	39	was	be	AUX
ftr-333	953	40	once	once	ADV
ftr-333	953	41	again	again	ADV
ftr-333	953	42	confronted	confront	VERB
ftr-333	953	43	with	with	ADP
ftr-333	953	44	the	the	DET
ftr-333	953	45	same	same	ADJ
ftr-333	953	46	issue.220	issue.220	NOUN
ftr-333	953	47	this	this	DET
ftr-333	953	48	time	time	NOUN
ftr-333	953	49	,	,	PUNCT
ftr-333	953	50	however	however	ADV
ftr-333	953	51	,	,	PUNCT
ftr-333	953	52	there	there	PRON
ftr-333	953	53	was	be	VERB
ftr-333	953	54	a	a	DET
ftr-333	953	55	different	different	ADJ
ftr-333	953	56	landscape	landscape	NOUN
ftr-333	953	57	in	in	ADP
ftr-333	953	58	which	which	PRON
ftr-333	953	59	to	to	PART
ftr-333	953	60	view	view	VERB
ftr-333	953	61	this	this	DET
ftr-333	953	62	issue	issue	NOUN
ftr-333	953	63	in	in	ADP
ftr-333	953	64	light	light	NOUN
ftr-333	953	65	of	of	ADP
ftr-333	953	66	american	american	PROPN
ftr-333	953	67	bar	bar	PROPN
ftr-333	953	68	endowment	endowment	NOUN
ftr-333	953	69	and	and	CCONJ
ftr-333	953	70	hernandez	hernandez	PROPN
ftr-333	953	71	.	.	PUNCT
ftr-333	954	1	due	due	ADP
ftr-333	954	2	to	to	ADP
ftr-333	954	3	the	the	DET
ftr-333	954	4	chief	chief	ADJ
ftr-333	954	5	judge	judge	NOUN
ftr-333	954	6	requiring	require	VERB
ftr-333	954	7	an	an	DET
ftr-333	954	8	en	en	PROPN
ftr-333	954	9	banc	banc	PROPN
ftr-333	954	10	review	review	NOUN
ftr-333	954	11	of	of	ADP
ftr-333	954	12	the	the	DET
ftr-333	954	13	rolfs	rolfs	PROPN
ftr-333	954	14	opinion	opinion	NOUN
ftr-333	954	15	,	,	PUNCT
ftr-333	954	16	it	it	PRON
ftr-333	954	17	was	be	AUX
ftr-333	954	18	not	not	PART
ftr-333	954	19	until	until	ADP
ftr-333	954	20	november	november	PROPN
ftr-333	954	21	2010	2010	NUM
ftr-333	954	22	that	that	SCONJ
ftr-333	954	23	the	the	DET
ftr-333	954	24	tax	tax	NOUN
ftr-333	954	25	court	court	NOUN
ftr-333	954	26	issued	issue	VERB
ftr-333	954	27	the	the	DET
ftr-333	954	28	rolfs	rolfs	ADJ
ftr-333	954	29	opinion	opinion	NOUN
ftr-333	954	30	disallowing	disallow	VERB
ftr-333	954	31	the	the	DET
ftr-333	954	32	live	live	ADJ
ftr-333	954	33	burn	burn	NOUN
ftr-333	954	34	donation	donation	NOUN
ftr-333	954	35	as	as	SCONJ
ftr-333	954	36	a	a	DET
ftr-333	954	37	appraisal	appraisal	NOUN
ftr-333	954	38	was	be	AUX
ftr-333	954	39	prepared	prepare	VERB
ftr-333	954	40	for	for	ADP
ftr-333	954	41	income	income	NOUN
ftr-333	954	42	tax	tax	NOUN
ftr-333	954	43	purposes	purpose	NOUN
ftr-333	954	44	.	.	PUNCT
ftr-333	954	45	.	.	PUNCT
ftr-333	954	46	.	.	PUNCT
ftr-333	955	1	.	.	PUNCT
ftr-333	956	1	in	in	ADP
ftr-333	956	2	fact	fact	NOUN
ftr-333	956	3	,	,	PUNCT
ftr-333	956	4	in	in	ADP
ftr-333	956	5	addition	addition	NOUN
ftr-333	956	6	to	to	ADP
ftr-333	956	7	failing	fail	VERB
ftr-333	956	8	to	to	PART
ftr-333	956	9	contain	contain	VERB
ftr-333	956	10	any	any	PRON
ftr-333	956	11	of	of	ADP
ftr-333	956	12	the	the	DET
ftr-333	956	13	identified	identify	VERB
ftr-333	956	14	,	,	PUNCT
ftr-333	956	15	specifically	specifically	ADV
ftr-333	956	16	required	require	VERB
ftr-333	956	17	information	information	NOUN
ftr-333	956	18	,	,	PUNCT
ftr-333	956	19	one	one	NUM
ftr-333	956	20	provision	provision	NOUN
ftr-333	956	21	of	of	ADP
ftr-333	956	22	the	the	DET
ftr-333	956	23	appraisal	appraisal	NOUN
ftr-333	956	24	arguably	arguably	ADV
ftr-333	956	25	disavows	disavow	VERB
ftr-333	956	26	by	by	ADP
ftr-333	956	27	omission	omission	NOUN
ftr-333	956	28	that	that	SCONJ
ftr-333	956	29	the	the	DET
ftr-333	956	30	appraisal	appraisal	NOUN
ftr-333	956	31	was	be	AUX
ftr-333	956	32	prepared	prepare	VERB
ftr-333	956	33	for	for	ADP
ftr-333	956	34	income	income	NOUN
ftr-333	956	35	tax	tax	NOUN
ftr-333	956	36	purposes	purpose	NOUN
ftr-333	956	37	.	.	PUNCT
ftr-333	957	1	the	the	DET
ftr-333	957	2	appraisal	appraisal	NOUN
ftr-333	957	3	indicates	indicate	VERB
ftr-333	957	4	its	its	PRON
ftr-333	957	5	“	"	PUNCT
ftr-333	957	6	purpose	purpose	NOUN
ftr-333	957	7	and	and	CCONJ
ftr-333	957	8	scope	scope	NOUN
ftr-333	957	9	”	"	PUNCT
ftr-333	957	10	by	by	ADP
ftr-333	957	11	providing	provide	VERB
ftr-333	957	12	that	that	SCONJ
ftr-333	957	13	“	"	PUNCT
ftr-333	957	14	[	[	X
ftr-333	957	15	t]he	t]he	ADV
ftr-333	957	16	intended	intend	VERB
ftr-333	957	17	use	use	NOUN
ftr-333	957	18	of	of	ADP
ftr-333	957	19	this	this	DET
ftr-333	957	20	appraisal	appraisal	NOUN
ftr-333	957	21	is	be	AUX
ftr-333	957	22	to	to	PART
ftr-333	957	23	assist	assist	VERB
ftr-333	957	24	the	the	DET
ftr-333	957	25	owner	owner	NOUN
ftr-333	957	26	in	in	ADP
ftr-333	957	27	estimating	estimate	VERB
ftr-333	957	28	the	the	DET
ftr-333	957	29	fair	fair	ADJ
ftr-333	957	30	market	market	NOUN
ftr-333	957	31	value	value	NOUN
ftr-333	957	32	of	of	ADP
ftr-333	957	33	the	the	DET
ftr-333	957	34	subject	subject	ADJ
ftr-333	957	35	property	property	NOUN
ftr-333	957	36	.	.	PUNCT
ftr-333	957	37	”	"	PUNCT
ftr-333	958	1	i	i	PRON
ftr-333	958	2	d.	d.	VERB
ftr-333	958	3	at	at	ADP
ftr-333	958	4	2010–5376	2010–5376	NUM
ftr-333	958	5	(	(	PUNCT
ftr-333	958	6	emphasis	emphasis	NOUN
ftr-333	958	7	in	in	ADP
ftr-333	958	8	original	original	ADJ
ftr-333	958	9	)	)	PUNCT
ftr-333	958	10	.	.	PUNCT
ftr-333	959	1	219	219	NUM
ftr-333	959	2	.	.	PUNCT
ftr-333	960	1	i	i	PRON
ftr-333	960	2	d.	d.	PROPN
ftr-333	960	3	at	at	ADP
ftr-333	960	4	2010–5379	2010–5379	NUM
ftr-333	960	5	.	.	NOUN
ftr-333	960	6	220	220	NUM
ftr-333	960	7	.	.	PUNCT
ftr-333	960	8	internet	internet	NOUN
ftr-333	960	9	docket	docket	NOUN
ftr-333	960	10	inquiry	inquiry	NOUN
ftr-333	960	11	in	in	ADP
ftr-333	960	12	the	the	DET
ftr-333	960	13	matter	matter	NOUN
ftr-333	960	14	of	of	ADP
ftr-333	960	15	rolfs	rolfs	NOUN
ftr-333	960	16	v.	v.	PROPN
ftr-333	960	17	commissioner	commissioner	PROPN
ftr-333	960	18	,	,	PUNCT
ftr-333	960	19	u.s	u.s	PROPN
ftr-333	960	20	.	.	PROPN
ftr-333	960	21	tax	tax	PROPN
ftr-333	960	22	ct	ct	PROPN
ftr-333	960	23	.	.	PROPN
ftr-333	960	24	,	,	PUNCT
ftr-333	960	25	https://ustaxcourt.gov/ustcdockinq/docketdisplay.aspx?docketno	https://ustaxcourt.gov/ustcdockinq/docketdisplay.aspx?docketno	PROPN
ftr-333	960	26	=	=	PUNCT
ftr-333	960	27	04009377	04009377	NUM
ftr-333	960	28	(	(	PUNCT
ftr-333	960	29	last	last	ADV
ftr-333	960	30	visited	visit	VERB
ftr-333	960	31	sept	sept	PROPN
ftr-333	960	32	.	.	PROPN
ftr-333	960	33	13	13	NUM
ftr-333	960	34	,	,	PUNCT
ftr-333	960	35	2011	2011	NUM
ftr-333	960	36	)	)	PUNCT
ftr-333	960	37	(	(	PUNCT
ftr-333	960	38	showing	show	VERB
ftr-333	960	39	that	that	SCONJ
ftr-333	960	40	on	on	ADP
ftr-333	960	41	october	october	PROPN
ftr-333	960	42	24	24	NUM
ftr-333	960	43	,	,	PUNCT
ftr-333	960	44	2005	2005	NUM
ftr-333	960	45	,	,	PUNCT
ftr-333	960	46	the	the	DET
ftr-333	960	47	trial	trial	NOUN
ftr-333	960	48	for	for	ADP
ftr-333	960	49	the	the	DET
ftr-333	960	50	rolfs	rolfs	ADJ
ftr-333	960	51	’	'	PUNCT
ftr-333	960	52	case	case	NOUN
ftr-333	960	53	took	take	VERB
ftr-333	960	54	place	place	NOUN
ftr-333	960	55	before	before	ADP
ftr-333	960	56	the	the	DET
ftr-333	960	57	united	united	PROPN
ftr-333	960	58	states	states	PROPN
ftr-333	960	59	tax	tax	NOUN
ftr-333	960	60	court	court	NOUN
ftr-333	960	61	.	.	PUNCT
ftr-333	961	1	however	however	ADV
ftr-333	961	2	,	,	PUNCT
ftr-333	961	3	it	it	PRON
ftr-333	961	4	was	be	AUX
ftr-333	961	5	not	not	PART
ftr-333	961	6	until	until	ADP
ftr-333	961	7	six	six	NUM
ftr-333	961	8	years	year	NOUN
ftr-333	961	9	later	later	ADV
ftr-333	961	10	,	,	PUNCT
ftr-333	961	11	on	on	ADP
ftr-333	961	12	november	november	PROPN
ftr-333	961	13	4	4	NUM
ftr-333	961	14	,	,	PUNCT
ftr-333	961	15	2010	2010	NUM
ftr-333	961	16	,	,	PUNCT
ftr-333	961	17	the	the	DET
ftr-333	961	18	tax	tax	NOUN
ftr-333	961	19	court	court	NOUN
ftr-333	961	20	issued	issue	VERB
ftr-333	961	21	an	an	DET
ftr-333	961	22	opinion	opinion	NOUN
ftr-333	961	23	)	)	PUNCT
ftr-333	961	24	.	.	PUNCT
ftr-333	962	1	498	498	NUM
ftr-333	962	2	florida	florida	PROPN
ftr-333	962	3	tax	tax	NOUN
ftr-333	962	4	review	review	NOUN
ftr-333	962	5	[	[	X
ftr-333	962	6	vol	vol	NOUN
ftr-333	962	7	.	.	PUNCT
ftr-333	963	1	12:6	12:6	NUM
ftr-333	963	2	charitable	charitable	ADJ
ftr-333	963	3	deduction.221	deduction.221	NOUN
ftr-333	963	4	in	in	ADP
ftr-333	963	5	early	early	ADJ
ftr-333	963	6	2012	2012	NUM
ftr-333	963	7	,	,	PUNCT
ftr-333	963	8	the	the	DET
ftr-333	963	9	seventh	seventh	ADJ
ftr-333	963	10	circuit	circuit	NOUN
ftr-333	963	11	affirmed	affirm	VERB
ftr-333	963	12	that	that	SCONJ
ftr-333	963	13	tax	tax	NOUN
ftr-333	963	14	court	court	NOUN
ftr-333	963	15	’s	’s	PART
ftr-333	963	16	decision.222	decision.222	NOUN
ftr-333	963	17	in	in	ADP
ftr-333	963	18	1996	1996	NUM
ftr-333	963	19	,	,	PUNCT
ftr-333	963	20	the	the	DET
ftr-333	963	21	rolfs	rolfs	NOUN
ftr-333	963	22	purchased	purchase	VERB
ftr-333	963	23	a	a	DET
ftr-333	963	24	1900s	1900s	NUM
ftr-333	963	25	lake	lake	PROPN
ftr-333	963	26	house	house	NOUN
ftr-333	963	27	located	locate	VERB
ftr-333	963	28	on	on	ADP
ftr-333	963	29	3	3	NUM
ftr-333	963	30	-	-	PUNCT
ftr-333	963	31	acres	acre	NOUN
ftr-333	963	32	,	,	PUNCT
ftr-333	963	33	at	at	ADP
ftr-333	963	34	which	which	DET
ftr-333	963	35	time	time	NOUN
ftr-333	963	36	they	they	PRON
ftr-333	963	37	were	be	AUX
ftr-333	963	38	unsure	unsure	ADJ
ftr-333	963	39	whether	whether	SCONJ
ftr-333	963	40	they	they	PRON
ftr-333	963	41	would	would	AUX
ftr-333	963	42	remodel	remodel	VERB
ftr-333	963	43	the	the	DET
ftr-333	963	44	home	home	NOUN
ftr-333	963	45	or	or	CCONJ
ftr-333	963	46	demolish	demolish	VERB
ftr-333	963	47	it.223	it.223	PROPN
ftr-333	963	48	finally	finally	ADV
ftr-333	963	49	,	,	PUNCT
ftr-333	963	50	in	in	ADP
ftr-333	963	51	late	late	ADJ
ftr-333	963	52	1997	1997	NUM
ftr-333	963	53	,	,	PUNCT
ftr-333	963	54	the	the	DET
ftr-333	963	55	taxpayers	taxpayer	NOUN
ftr-333	963	56	decided	decide	VERB
ftr-333	963	57	to	to	PART
ftr-333	963	58	tear	tear	VERB
ftr-333	963	59	down	down	ADP
ftr-333	963	60	the	the	DET
ftr-333	963	61	house	house	NOUN
ftr-333	963	62	and	and	CCONJ
ftr-333	963	63	build	build	VERB
ftr-333	963	64	a	a	DET
ftr-333	963	65	new	new	ADJ
ftr-333	963	66	one.224	one.224	NOUN
ftr-333	963	67	around	around	ADP
ftr-333	963	68	the	the	DET
ftr-333	963	69	same	same	ADJ
ftr-333	963	70	time	time	NOUN
ftr-333	963	71	that	that	PRON
ftr-333	963	72	the	the	DET
ftr-333	963	73	taxpayers	taxpayer	NOUN
ftr-333	963	74	learned	learn	VERB
ftr-333	963	75	that	that	SCONJ
ftr-333	963	76	demolition	demolition	NOUN
ftr-333	963	77	and	and	CCONJ
ftr-333	963	78	debris	debris	NOUN
ftr-333	963	79	removal	removal	NOUN
ftr-333	963	80	of	of	ADP
ftr-333	963	81	the	the	DET
ftr-333	963	82	lake	lake	PROPN
ftr-333	963	83	house	house	PROPN
ftr-333	963	84	would	would	AUX
ftr-333	963	85	cost	cost	VERB
ftr-333	963	86	between	between	ADP
ftr-333	963	87	$	$	SYM
ftr-333	963	88	10,000	10,000	NUM
ftr-333	963	89	and	and	CCONJ
ftr-333	963	90	$	$	SYM
ftr-333	963	91	15,000	15,000	NUM
ftr-333	963	92	,	,	PUNCT
ftr-333	963	93	the	the	DET
ftr-333	963	94	taxpayers	taxpayer	NOUN
ftr-333	963	95	became	become	VERB
ftr-333	963	96	aware	aware	ADJ
ftr-333	963	97	of	of	ADP
ftr-333	963	98	an	an	DET
ftr-333	963	99	individual	individual	NOUN
ftr-333	963	100	who	who	PRON
ftr-333	963	101	claimed	claim	VERB
ftr-333	963	102	a	a	DET
ftr-333	963	103	charitable	charitable	ADJ
ftr-333	963	104	deduction	deduction	NOUN
ftr-333	963	105	for	for	ADP
ftr-333	963	106	a	a	DET
ftr-333	963	107	live	live	ADJ
ftr-333	963	108	burn	burn	NOUN
ftr-333	963	109	donation	donation	NOUN
ftr-333	963	110	.	.	PUNCT
ftr-333	964	1	as	as	ADP
ftr-333	964	2	a	a	DET
ftr-333	964	3	result	result	NOUN
ftr-333	964	4	,	,	PUNCT
ftr-333	964	5	the	the	DET
ftr-333	964	6	taxpayers	taxpayer	NOUN
ftr-333	964	7	decided	decide	VERB
ftr-333	964	8	to	to	PART
ftr-333	964	9	donate	donate	VERB
ftr-333	964	10	the	the	DET
ftr-333	964	11	lake	lake	PROPN
ftr-333	964	12	house	house	PROPN
ftr-333	964	13	to	to	ADP
ftr-333	964	14	the	the	DET
ftr-333	964	15	local	local	ADJ
ftr-333	964	16	volunteer	volunteer	NOUN
ftr-333	964	17	fire	fire	NOUN
ftr-333	964	18	department	department	NOUN
ftr-333	964	19	for	for	ADP
ftr-333	964	20	training	training	NOUN
ftr-333	964	21	purposes	purpose	NOUN
ftr-333	964	22	and	and	CCONJ
ftr-333	964	23	claim	claim	VERB
ftr-333	964	24	a	a	DET
ftr-333	964	25	charitable	charitable	ADJ
ftr-333	964	26	deduction	deduction	NOUN
ftr-333	964	27	for	for	ADP
ftr-333	964	28	their	their	PRON
ftr-333	964	29	live	live	ADJ
ftr-333	964	30	burn	burn	NOUN
ftr-333	964	31	donation	donation	NOUN
ftr-333	964	32	.	.	PUNCT
ftr-333	965	1	the	the	DET
ftr-333	965	2	taxpayers	taxpayer	NOUN
ftr-333	965	3	did	do	AUX
ftr-333	965	4	not	not	PART
ftr-333	965	5	enter	enter	VERB
ftr-333	965	6	into	into	ADP
ftr-333	965	7	a	a	DET
ftr-333	965	8	written	write	VERB
ftr-333	965	9	contractual	contractual	ADJ
ftr-333	965	10	agreement	agreement	NOUN
ftr-333	965	11	with	with	ADP
ftr-333	965	12	the	the	DET
ftr-333	965	13	fire	fire	NOUN
ftr-333	965	14	department	department	NOUN
ftr-333	965	15	for	for	ADP
ftr-333	965	16	the	the	DET
ftr-333	965	17	contribution	contribution	NOUN
ftr-333	965	18	of	of	ADP
ftr-333	965	19	the	the	DET
ftr-333	965	20	house	house	NOUN
ftr-333	965	21	,	,	PUNCT
ftr-333	965	22	but	but	CCONJ
ftr-333	965	23	rather	rather	ADV
ftr-333	965	24	communicated	communicate	VERB
ftr-333	965	25	orally	orally	ADV
ftr-333	965	26	with	with	ADP
ftr-333	965	27	the	the	DET
ftr-333	965	28	fire	fire	NOUN
ftr-333	965	29	department	department	NOUN
ftr-333	965	30	their	their	PRON
ftr-333	965	31	desire	desire	NOUN
ftr-333	965	32	to	to	PART
ftr-333	965	33	donate	donate	VERB
ftr-333	965	34	the	the	DET
ftr-333	965	35	property	property	NOUN
ftr-333	965	36	.	.	PUNCT
ftr-333	966	1	on	on	ADP
ftr-333	966	2	february	february	PROPN
ftr-333	966	3	10	10	NUM
ftr-333	966	4	,	,	PUNCT
ftr-333	966	5	1998	1998	NUM
ftr-333	966	6	,	,	PUNCT
ftr-333	966	7	the	the	DET
ftr-333	966	8	taxpayers	taxpayer	NOUN
ftr-333	966	9	memorialized	memorialize	VERB
ftr-333	966	10	their	their	PRON
ftr-333	966	11	previous	previous	ADJ
ftr-333	966	12	conversations	conversation	NOUN
ftr-333	966	13	with	with	ADP
ftr-333	966	14	the	the	DET
ftr-333	966	15	fire	fire	NOUN
ftr-333	966	16	chief	chief	NOUN
ftr-333	966	17	and	and	CCONJ
ftr-333	966	18	expressed	express	VERB
ftr-333	966	19	their	their	PRON
ftr-333	966	20	desire	desire	NOUN
ftr-333	966	21	to	to	PART
ftr-333	966	22	donate	donate	VERB
ftr-333	966	23	their	their	PRON
ftr-333	966	24	lake	lake	NOUN
ftr-333	966	25	house	house	NOUN
ftr-333	966	26	“	"	PUNCT
ftr-333	966	27	to	to	ADP
ftr-333	966	28	the	the	DET
ftr-333	966	29	fire	fire	NOUN
ftr-333	966	30	and	and	CCONJ
ftr-333	966	31	police	police	NOUN
ftr-333	966	32	departments	department	NOUN
ftr-333	966	33	of	of	ADP
ftr-333	966	34	the	the	DET
ftr-333	966	35	village	village	NOUN
ftr-333	966	36	for	for	ADP
ftr-333	966	37	[	[	PUNCT
ftr-333	966	38	the	the	DET
ftr-333	966	39	sole	sole	ADJ
ftr-333	966	40	use	use	NOUN
ftr-333	966	41	of	of	ADP
ftr-333	966	42	]	]	PUNCT
ftr-333	966	43	training	training	NOUN
ftr-333	966	44	and	and	CCONJ
ftr-333	966	45	eventually	eventually	ADV
ftr-333	966	46	demolition	demolition	NOUN
ftr-333	966	47	.	.	PUNCT
ftr-333	966	48	”225	”225	PUNCT
ftr-333	967	1	the	the	DET
ftr-333	967	2	letter	letter	NOUN
ftr-333	967	3	purported	purport	VERB
ftr-333	967	4	to	to	PART
ftr-333	967	5	“	"	PUNCT
ftr-333	967	6	serve	serve	VERB
ftr-333	967	7	as	as	ADP
ftr-333	967	8	an	an	DET
ftr-333	967	9	acknowledgment	acknowledgment	NOUN
ftr-333	967	10	that	that	SCONJ
ftr-333	967	11	it	it	PRON
ftr-333	967	12	is	be	AUX
ftr-333	967	13	[	[	X
ftr-333	967	14	the	the	DET
ftr-333	967	15	taxpayers	taxpayer	NOUN
ftr-333	967	16	’	'	PUNCT
ftr-333	967	17	]	]	PUNCT
ftr-333	967	18	intention	intention	NOUN
ftr-333	967	19	to	to	PART
ftr-333	967	20	donate	donate	VERB
ftr-333	967	21	the	the	DET
ftr-333	967	22	house	house	NOUN
ftr-333	967	23	for	for	ADP
ftr-333	967	24	such	such	ADJ
ftr-333	967	25	purposes	purpose	NOUN
ftr-333	967	26	”	"	PUNCT
ftr-333	967	27	and	and	CCONJ
ftr-333	967	28	that	that	SCONJ
ftr-333	967	29	“	"	PUNCT
ftr-333	967	30	[	[	X
ftr-333	967	31	t]he	t]he	ADJ
ftr-333	967	32	house	house	NOUN
ftr-333	967	33	is	be	AUX
ftr-333	967	34	available	available	ADJ
ftr-333	967	35	immediately	immediately	ADV
ftr-333	967	36	.	.	PUNCT
ftr-333	968	1	”226	”226	PROPN
ftr-333	969	1	according	accord	VERB
ftr-333	969	2	to	to	ADP
ftr-333	969	3	testimony	testimony	NOUN
ftr-333	969	4	of	of	ADP
ftr-333	969	5	the	the	DET
ftr-333	969	6	local	local	ADJ
ftr-333	969	7	fire	fire	NOUN
ftr-333	969	8	department	department	NOUN
ftr-333	969	9	chief	chief	NOUN
ftr-333	969	10	,	,	PUNCT
ftr-333	969	11	there	there	PRON
ftr-333	969	12	was	be	VERB
ftr-333	969	13	a	a	DET
ftr-333	969	14	mutual	mutual	ADJ
ftr-333	969	15	understanding	understanding	NOUN
ftr-333	969	16	between	between	ADP
ftr-333	969	17	the	the	DET
ftr-333	969	18	taxpayers	taxpayer	NOUN
ftr-333	969	19	and	and	CCONJ
ftr-333	969	20	him	he	PRON
ftr-333	969	21	that	that	SCONJ
ftr-333	969	22	“	"	PUNCT
ftr-333	969	23	the	the	DET
ftr-333	969	24	lake	lake	PROPN
ftr-333	969	25	house	house	PROPN
ftr-333	969	26	would	would	AUX
ftr-333	969	27	be	be	AUX
ftr-333	969	28	destroyed	destroy	VERB
ftr-333	969	29	within	within	ADP
ftr-333	969	30	‘	'	PUNCT
ftr-333	969	31	the	the	DET
ftr-333	969	32	first	first	ADJ
ftr-333	969	33	part	part	NOUN
ftr-333	969	34	of	of	ADP
ftr-333	969	35	[	[	X
ftr-333	969	36	1998].’”227	1998].’”227	NUM
ftr-333	969	37	additionally	additionally	ADV
ftr-333	969	38	,	,	PUNCT
ftr-333	969	39	the	the	DET
ftr-333	969	40	taxpayers	taxpayer	NOUN
ftr-333	969	41	donated	donate	VERB
ftr-333	969	42	$	$	SYM
ftr-333	969	43	1,000	1,000	NUM
ftr-333	969	44	to	to	ADP
ftr-333	969	45	the	the	DET
ftr-333	969	46	fire	fire	NOUN
ftr-333	969	47	department	department	NOUN
ftr-333	969	48	to	to	PART
ftr-333	969	49	defray	defray	VERB
ftr-333	969	50	the	the	DET
ftr-333	969	51	costs	cost	NOUN
ftr-333	969	52	associated	associate	VERB
ftr-333	969	53	with	with	ADP
ftr-333	969	54	the	the	DET
ftr-333	969	55	live	live	ADJ
ftr-333	969	56	burn	burn	NOUN
ftr-333	969	57	training.228	training.228	PROPN
ftr-333	969	58	within	within	ADP
ftr-333	969	59	the	the	DET
ftr-333	969	60	following	follow	VERB
ftr-333	969	61	eleven	eleven	NUM
ftr-333	969	62	days	day	NOUN
ftr-333	969	63	after	after	SCONJ
ftr-333	969	64	the	the	DET
ftr-333	969	65	letter	letter	NOUN
ftr-333	969	66	was	be	AUX
ftr-333	969	67	221	221	NUM
ftr-333	969	68	.	.	PUNCT
ftr-333	970	1	see	see	VERB
ftr-333	970	2	vielmetti	vielmetti	NOUN
ftr-333	970	3	,	,	PUNCT
ftr-333	970	4	decision	decision	NOUN
ftr-333	970	5	awaited	await	VERB
ftr-333	970	6	,	,	PUNCT
ftr-333	970	7	supra	supra	PROPN
ftr-333	970	8	note	note	PROPN
ftr-333	970	9	177	177	NUM
ftr-333	970	10	(	(	PUNCT
ftr-333	970	11	rolfs	rolfs	NOUN
ftr-333	970	12	’	'	PUNCT
ftr-333	970	13	attorney	attorney	NOUN
ftr-333	970	14	of	of	ADP
ftr-333	970	15	record	record	NOUN
ftr-333	970	16	,	,	PUNCT
ftr-333	970	17	michael	michael	PROPN
ftr-333	970	18	goller	goller	NOUN
ftr-333	970	19	,	,	PUNCT
ftr-333	970	20	stated	state	VERB
ftr-333	970	21	that	that	SCONJ
ftr-333	970	22	while	while	SCONJ
ftr-333	970	23	the	the	DET
ftr-333	970	24	presiding	preside	VERB
ftr-333	970	25	judge	judge	NOUN
ftr-333	970	26	is	be	AUX
ftr-333	970	27	studious	studious	ADJ
ftr-333	970	28	and	and	CCONJ
ftr-333	970	29	academic	academic	ADJ
ftr-333	970	30	,	,	PUNCT
ftr-333	970	31	he	he	PRON
ftr-333	970	32	believes	believe	VERB
ftr-333	970	33	that	that	SCONJ
ftr-333	970	34	“	"	PUNCT
ftr-333	970	35	the	the	DET
ftr-333	970	36	whole	whole	ADJ
ftr-333	970	37	tax	tax	NOUN
ftr-333	970	38	court	court	NOUN
ftr-333	970	39	may	may	AUX
ftr-333	970	40	be	be	AUX
ftr-333	970	41	reviewing	review	VERB
ftr-333	970	42	this	this	PRON
ftr-333	970	43	.	.	PUNCT
ftr-333	970	44	”	"	PUNCT
ftr-333	971	1	such	such	ADJ
ftr-333	971	2	belief	belief	NOUN
ftr-333	971	3	is	be	AUX
ftr-333	971	4	shared	share	VERB
ftr-333	971	5	by	by	ADP
ftr-333	971	6	others	other	NOUN
ftr-333	971	7	,	,	PUNCT
ftr-333	971	8	as	as	SCONJ
ftr-333	971	9	one	one	NUM
ftr-333	971	10	tax	tax	NOUN
ftr-333	971	11	scholar	scholar	NOUN
ftr-333	971	12	believes	believe	VERB
ftr-333	971	13	that	that	SCONJ
ftr-333	971	14	“	"	PUNCT
ftr-333	971	15	[	[	X
ftr-333	971	16	the	the	DET
ftr-333	971	17	rolfs	rolfs	ADJ
ftr-333	971	18	’	'	PUNCT
ftr-333	971	19	case	case	NOUN
ftr-333	971	20	]	]	PUNCT
ftr-333	971	21	does	do	AUX
ftr-333	971	22	have	have	VERB
ftr-333	971	23	larger	large	ADJ
ftr-333	971	24	significance	significance	NOUN
ftr-333	971	25	”	"	PUNCT
ftr-333	971	26	and	and	CCONJ
ftr-333	971	27	that	that	SCONJ
ftr-333	971	28	if	if	SCONJ
ftr-333	971	29	the	the	DET
ftr-333	971	30	irs	irs	PROPN
ftr-333	971	31	does	do	AUX
ftr-333	971	32	not	not	PART
ftr-333	971	33	prevail	prevail	VERB
ftr-333	971	34	congress	congress	PROPN
ftr-333	971	35	would	would	AUX
ftr-333	971	36	be	be	AUX
ftr-333	971	37	expected	expect	VERB
ftr-333	971	38	to	to	PART
ftr-333	971	39	enact	enact	VERB
ftr-333	971	40	a	a	DET
ftr-333	971	41	law	law	NOUN
ftr-333	971	42	specifically	specifically	ADV
ftr-333	971	43	addressing	address	VERB
ftr-333	971	44	the	the	DET
ftr-333	971	45	deductibility	deductibility	NOUN
ftr-333	971	46	of	of	ADP
ftr-333	971	47	such	such	ADJ
ftr-333	971	48	donations	donation	NOUN
ftr-333	971	49	.	.	PUNCT
ftr-333	971	50	)	)	PUNCT
ftr-333	971	51	.	.	PUNCT
ftr-333	972	1	222	222	NUM
ftr-333	972	2	.	.	PUNCT
ftr-333	972	3	rolfs	rolfs	PROPN
ftr-333	973	1	v.	v.	PROPN
ftr-333	973	2	commissioner	commissioner	PROPN
ftr-333	973	3	,	,	PUNCT
ftr-333	973	4	668	668	NUM
ftr-333	973	5	f.3d	f.3d	NUM
ftr-333	973	6	(	(	PUNCT
ftr-333	973	7	7th	7th	ADJ
ftr-333	973	8	cir	cir	NOUN
ftr-333	973	9	.	.	PROPN
ftr-333	973	10	2012	2012	NUM
ftr-333	973	11	)	)	PUNCT
ftr-333	974	1	,	,	PUNCT
ftr-333	974	2	aff’g	aff’g	PROPN
ftr-333	974	3	135	135	NUM
ftr-333	974	4	t.c	t.c	PROPN
ftr-333	974	5	.	.	PROPN
ftr-333	974	6	471	471	NUM
ftr-333	974	7	(	(	PUNCT
ftr-333	974	8	2010	2010	NUM
ftr-333	974	9	)	)	PUNCT
ftr-333	974	10	.	.	PUNCT
ftr-333	975	1	223	223	NUM
ftr-333	975	2	.	.	PUNCT
ftr-333	976	1	i	i	PRON
ftr-333	976	2	d.	d.	PROPN
ftr-333	976	3	at	at	ADP
ftr-333	976	4	473	473	NUM
ftr-333	976	5	(	(	PUNCT
ftr-333	976	6	stating	state	VERB
ftr-333	976	7	that	that	SCONJ
ftr-333	976	8	the	the	DET
ftr-333	976	9	taxpayers	taxpayer	NOUN
ftr-333	976	10	paid	pay	VERB
ftr-333	976	11	$	$	SYM
ftr-333	976	12	600,000	600,000	NUM
ftr-333	976	13	for	for	ADP
ftr-333	976	14	the	the	DET
ftr-333	976	15	lake	lake	PROPN
ftr-333	976	16	house	house	PROPN
ftr-333	976	17	)	)	PUNCT
ftr-333	976	18	.	.	PUNCT
ftr-333	977	1	224	224	NUM
ftr-333	977	2	.	.	PUNCT
ftr-333	978	1	i	i	PRON
ftr-333	978	2	d.	d.	PROPN
ftr-333	978	3	(	(	PUNCT
ftr-333	978	4	stating	state	VERB
ftr-333	978	5	that	that	SCONJ
ftr-333	978	6	as	as	ADP
ftr-333	978	7	the	the	DET
ftr-333	978	8	mother	mother	NOUN
ftr-333	978	9	of	of	ADP
ftr-333	978	10	“	"	PUNCT
ftr-333	978	11	julia	julia	PROPN
ftr-333	978	12	a.	a.	PROPN
ftr-333	978	13	gallagher	gallagher	PROPN
ftr-333	978	14	’s	’s	PART
ftr-333	978	15	mother	mother	NOUN
ftr-333	978	16	,	,	PUNCT
ftr-333	978	17	beatrice	beatrice	PROPN
ftr-333	978	18	gallagher	gallagher	PROPN
ftr-333	978	19	(	(	PUNCT
ftr-333	978	20	mrs	mrs	PROPN
ftr-333	978	21	.	.	PROPN
ftr-333	978	22	gallagher	gallagher	PROPN
ftr-333	978	23	)	)	PUNCT
ftr-333	978	24	”	"	PUNCT
ftr-333	978	25	proposed	propose	VERB
ftr-333	978	26	that	that	SCONJ
ftr-333	978	27	the	the	DET
ftr-333	978	28	taxpayer	taxpayer	NOUN
ftr-333	978	29	“	"	PUNCT
ftr-333	978	30	build	build	VERB
ftr-333	978	31	a	a	DET
ftr-333	978	32	new	new	ADJ
ftr-333	978	33	house	house	NOUN
ftr-333	978	34	to	to	ADP
ftr-333	978	35	her	her	PRON
ftr-333	978	36	specifications	specification	NOUN
ftr-333	978	37	as	as	ADP
ftr-333	978	38	her	her	PRON
ftr-333	978	39	residence	residence	NOUN
ftr-333	978	40	in	in	ADP
ftr-333	978	41	its	its	PRON
ftr-333	978	42	place	place	NOUN
ftr-333	978	43	,	,	PUNCT
ftr-333	978	44	and	and	CCONJ
ftr-333	978	45	then	then	ADV
ftr-333	978	46	exchange	exchange	VERB
ftr-333	978	47	the	the	DET
ftr-333	978	48	lake	lake	NOUN
ftr-333	978	49	property	property	NOUN
ftr-333	978	50	for	for	ADP
ftr-333	978	51	her	her	PRON
ftr-333	978	52	existing	exist	VERB
ftr-333	978	53	residence	residence	NOUN
ftr-333	978	54	”	"	PUNCT
ftr-333	978	55	)	)	PUNCT
ftr-333	978	56	.	.	PUNCT
ftr-333	979	1	225	225	NUM
ftr-333	979	2	.	.	PUNCT
ftr-333	980	1	i	i	PRON
ftr-333	980	2	d.	d.	PROPN
ftr-333	980	3	at	at	ADP
ftr-333	980	4	474	474	NUM
ftr-333	980	5	.	.	PUNCT
ftr-333	981	1	226	226	NUM
ftr-333	981	2	.	.	PUNCT
ftr-333	982	1	i	i	PRON
ftr-333	982	2	d.	d.	PROPN
ftr-333	982	3	227	227	NUM
ftr-333	982	4	.	.	PUNCT
ftr-333	983	1	rolfs	rolfs	PROPN
ftr-333	983	2	,	,	PUNCT
ftr-333	983	3	135	135	NUM
ftr-333	983	4	t.c	t.c	PROPN
ftr-333	983	5	.	.	PUNCT
ftr-333	984	1	at	at	ADP
ftr-333	984	2	474	474	NUM
ftr-333	984	3	.	.	PUNCT
ftr-333	985	1	228	228	NUM
ftr-333	985	2	.	.	PUNCT
ftr-333	986	1	i	i	PRON
ftr-333	986	2	d.	d.	PROPN
ftr-333	986	3	at	at	ADP
ftr-333	986	4	475	475	NUM
ftr-333	986	5	.	.	PUNCT
ftr-333	987	1	“	"	PUNCT
ftr-333	987	2	the	the	DET
ftr-333	987	3	record	record	NOUN
ftr-333	987	4	does	do	AUX
ftr-333	987	5	not	not	PART
ftr-333	987	6	include	include	VERB
ftr-333	987	7	an	an	DET
ftr-333	987	8	itemization	itemization	NOUN
ftr-333	987	9	of	of	ADP
ftr-333	987	10	this	this	DET
ftr-333	987	11	amount	amount	NOUN
ftr-333	987	12	,	,	PUNCT
ftr-333	987	13	and	and	CCONJ
ftr-333	987	14	it	it	PRON
ftr-333	987	15	is	be	AUX
ftr-333	987	16	unclear	unclear	ADJ
ftr-333	987	17	whether	whether	SCONJ
ftr-333	987	18	[	[	PRON
ftr-333	987	19	taxpayers	taxpayer	NOUN
ftr-333	987	20	]	]	PUNCT
ftr-333	987	21	claimed	claim	VERB
ftr-333	987	22	a	a	DET
ftr-333	987	23	deduction	deduction	NOUN
ftr-333	987	24	for	for	ADP
ftr-333	987	25	the	the	DET
ftr-333	987	26	$	$	SYM
ftr-333	987	27	1,000	1,000	NUM
ftr-333	987	28	remitted	remit	VERB
ftr-333	987	29	to	to	ADP
ftr-333	987	30	2012	2012	NUM
ftr-333	987	31	]	]	PUNCT
ftr-333	987	32	relighting	relighte	VERB
ftr-333	987	33	the	the	DET
ftr-333	987	34	charitable	charitable	ADJ
ftr-333	987	35	deductions	deduction	NOUN
ftr-333	987	36	499	499	NUM
ftr-333	987	37	sent	send	VERB
ftr-333	987	38	,	,	PUNCT
ftr-333	987	39	the	the	DET
ftr-333	987	40	fire	fire	NOUN
ftr-333	987	41	and	and	CCONJ
ftr-333	987	42	police	police	NOUN
ftr-333	987	43	departments	department	NOUN
ftr-333	987	44	used	use	VERB
ftr-333	987	45	the	the	DET
ftr-333	987	46	lake	lake	PROPN
ftr-333	987	47	house	house	PROPN
ftr-333	987	48	for	for	ADP
ftr-333	987	49	training	training	NOUN
ftr-333	987	50	,	,	PUNCT
ftr-333	987	51	ending	end	VERB
ftr-333	987	52	with	with	ADP
ftr-333	987	53	the	the	DET
ftr-333	987	54	fire	fire	NOUN
ftr-333	987	55	department	department	NOUN
ftr-333	987	56	burning	burn	VERB
ftr-333	987	57	and	and	CCONJ
ftr-333	987	58	demolishing	demolish	VERB
ftr-333	987	59	the	the	DET
ftr-333	987	60	house	house	NOUN
ftr-333	987	61	.	.	PUNCT
ftr-333	988	1	soon	soon	ADV
ftr-333	988	2	after	after	ADV
ftr-333	988	3	,	,	PUNCT
ftr-333	988	4	on	on	ADP
ftr-333	988	5	march	march	PROPN
ftr-333	988	6	30	30	NUM
ftr-333	988	7	,	,	PUNCT
ftr-333	988	8	1998	1998	NUM
ftr-333	988	9	,	,	PUNCT
ftr-333	988	10	the	the	DET
ftr-333	988	11	taxpayers	taxpayer	NOUN
ftr-333	988	12	entered	enter	VERB
ftr-333	988	13	into	into	ADP
ftr-333	988	14	a	a	DET
ftr-333	988	15	construction	construction	NOUN
ftr-333	988	16	contract	contract	NOUN
ftr-333	988	17	for	for	ADP
ftr-333	988	18	a	a	DET
ftr-333	988	19	new	new	ADJ
ftr-333	988	20	residence	residence	NOUN
ftr-333	988	21	on	on	ADP
ftr-333	988	22	the	the	DET
ftr-333	988	23	lake	lake	NOUN
ftr-333	988	24	property.229	property.229	NOUN
ftr-333	988	25	the	the	DET
ftr-333	988	26	taxpayers	taxpayer	NOUN
ftr-333	988	27	claimed	claim	VERB
ftr-333	988	28	a	a	DET
ftr-333	988	29	charitable	charitable	ADJ
ftr-333	988	30	deduction	deduction	NOUN
ftr-333	988	31	for	for	ADP
ftr-333	988	32	$	$	SYM
ftr-333	988	33	76,000230	76,000230	NUM
ftr-333	988	34	on	on	ADP
ftr-333	988	35	their	their	PRON
ftr-333	988	36	1998	1998	NUM
ftr-333	988	37	federal	federal	ADJ
ftr-333	988	38	income	income	NOUN
ftr-333	988	39	tax	tax	NOUN
ftr-333	988	40	return	return	NOUN
ftr-333	988	41	,	,	PUNCT
ftr-333	988	42	which	which	PRON
ftr-333	988	43	the	the	DET
ftr-333	988	44	service	service	NOUN
ftr-333	988	45	denied.231	denied.231	ADP
ftr-333	988	46	the	the	DET
ftr-333	988	47	service	service	NOUN
ftr-333	988	48	asserted	assert	VERB
ftr-333	988	49	that	that	SCONJ
ftr-333	988	50	a	a	DET
ftr-333	988	51	charitable	charitable	ADJ
ftr-333	988	52	deduction	deduction	NOUN
ftr-333	988	53	was	be	AUX
ftr-333	988	54	not	not	PART
ftr-333	988	55	allowed	allow	VERB
ftr-333	988	56	for	for	ADP
ftr-333	988	57	the	the	DET
ftr-333	988	58	live	live	ADJ
ftr-333	988	59	burn	burn	NOUN
ftr-333	988	60	donation	donation	NOUN
ftr-333	988	61	based	base	VERB
ftr-333	988	62	on	on	ADP
ftr-333	988	63	three	three	NUM
ftr-333	988	64	alternative	alternative	ADJ
ftr-333	988	65	legal	legal	ADJ
ftr-333	988	66	arguments	argument	NOUN
ftr-333	988	67	.	.	PUNCT
ftr-333	989	1	relying	rely	VERB
ftr-333	989	2	on	on	ADP
ftr-333	989	3	american	american	PROPN
ftr-333	989	4	bar	bar	PROPN
ftr-333	989	5	endowment	endowment	NOUN
ftr-333	989	6	and	and	CCONJ
ftr-333	989	7	the	the	DET
ftr-333	989	8	quid	quid	ADJ
ftr-333	989	9	pro	pro	X
ftr-333	989	10	quo	quo	NOUN
ftr-333	989	11	regulation	regulation	NOUN
ftr-333	989	12	,	,	PUNCT
ftr-333	989	13	the	the	DET
ftr-333	989	14	service	service	NOUN
ftr-333	989	15	asserted	assert	VERB
ftr-333	989	16	that	that	SCONJ
ftr-333	989	17	the	the	DET
ftr-333	989	18	taxpayers	taxpayer	NOUN
ftr-333	989	19	received	receive	VERB
ftr-333	989	20	the	the	DET
ftr-333	989	21	substantial	substantial	ADJ
ftr-333	989	22	benefit	benefit	NOUN
ftr-333	989	23	of	of	ADP
ftr-333	989	24	demolition	demolition	NOUN
ftr-333	989	25	services	service	NOUN
ftr-333	989	26	in	in	ADP
ftr-333	989	27	return	return	NOUN
ftr-333	989	28	for	for	ADP
ftr-333	989	29	their	their	PRON
ftr-333	989	30	live	live	ADJ
ftr-333	989	31	burn	burn	NOUN
ftr-333	989	32	donation	donation	NOUN
ftr-333	989	33	.	.	PUNCT
ftr-333	990	1	thus	thus	ADV
ftr-333	990	2	,	,	PUNCT
ftr-333	990	3	because	because	SCONJ
ftr-333	990	4	the	the	DET
ftr-333	990	5	fair	fair	ADJ
ftr-333	990	6	market	market	NOUN
ftr-333	990	7	value	value	NOUN
ftr-333	990	8	of	of	ADP
ftr-333	990	9	the	the	DET
ftr-333	990	10	benefit	benefit	NOUN
ftr-333	990	11	received	receive	VERB
ftr-333	990	12	,	,	PUNCT
ftr-333	990	13	the	the	DET
ftr-333	990	14	demolition	demolition	NOUN
ftr-333	990	15	services	service	NOUN
ftr-333	990	16	,	,	PUNCT
ftr-333	990	17	was	be	AUX
ftr-333	990	18	greater	great	ADJ
ftr-333	990	19	than	than	ADP
ftr-333	990	20	the	the	DET
ftr-333	990	21	fair	fair	ADJ
ftr-333	990	22	market	market	NOUN
ftr-333	990	23	value	value	NOUN
ftr-333	990	24	of	of	ADP
ftr-333	990	25	the	the	DET
ftr-333	990	26	live	live	ADJ
ftr-333	990	27	burn	burn	NOUN
ftr-333	990	28	donation	donation	NOUN
ftr-333	990	29	,	,	PUNCT
ftr-333	990	30	there	there	PRON
ftr-333	990	31	was	be	VERB
ftr-333	990	32	no	no	DET
ftr-333	990	33	“	"	PUNCT
ftr-333	990	34	contribution	contribution	NOUN
ftr-333	990	35	or	or	CCONJ
ftr-333	990	36	gift	gift	NOUN
ftr-333	990	37	”	"	PUNCT
ftr-333	990	38	(	(	PUNCT
ftr-333	990	39	the	the	DET
ftr-333	990	40	quid	quid	ADJ
ftr-333	990	41	pro	pro	X
ftr-333	990	42	quo	quo	NOUN
ftr-333	990	43	argument).232	argument).232	PROPN
ftr-333	990	44	alternatively	alternatively	ADV
ftr-333	990	45	,	,	PUNCT
ftr-333	990	46	the	the	DET
ftr-333	990	47	service	service	NOUN
ftr-333	990	48	argued	argue	VERB
ftr-333	990	49	a	a	DET
ftr-333	990	50	charitable	charitable	ADJ
ftr-333	990	51	deduction	deduction	NOUN
ftr-333	990	52	was	be	AUX
ftr-333	990	53	disallowed	disallow	VERB
ftr-333	990	54	for	for	ADP
ftr-333	990	55	the	the	DET
ftr-333	990	56	live	live	ADJ
ftr-333	990	57	burn	burn	NOUN
ftr-333	990	58	donation	donation	NOUN
ftr-333	990	59	because	because	SCONJ
ftr-333	990	60	the	the	DET
ftr-333	990	61	taxpayers	taxpayer	NOUN
ftr-333	990	62	“	"	PUNCT
ftr-333	990	63	transferred	transfer	VERB
ftr-333	990	64	to	to	ADP
ftr-333	990	65	the	the	DET
ftr-333	990	66	[	[	X
ftr-333	990	67	fire	fire	NOUN
ftr-333	990	68	department	department	NOUN
ftr-333	990	69	]	]	PUNCT
ftr-333	990	70	less	less	ADJ
ftr-333	990	71	than	than	ADP
ftr-333	990	72	their	their	PRON
ftr-333	990	73	entire	entire	ADJ
ftr-333	990	74	interest	interest	NOUN
ftr-333	990	75	in	in	ADP
ftr-333	990	76	the	the	DET
ftr-333	990	77	lake	lake	PROPN
ftr-333	990	78	house	house	PROPN
ftr-333	990	79	.	.	PUNCT
ftr-333	991	1	”233	”233	PROPN
ftr-333	991	2	the	the	DET
ftr-333	991	3	service	service	NOUN
ftr-333	991	4	’s	’s	PART
ftr-333	991	5	final	final	ADJ
ftr-333	991	6	argument	argument	NOUN
ftr-333	991	7	was	be	AUX
ftr-333	991	8	that	that	SCONJ
ftr-333	991	9	the	the	DET
ftr-333	991	10	“	"	PUNCT
ftr-333	991	11	lake	lake	NOUN
ftr-333	991	12	house	house	PROPN
ftr-333	991	13	as	as	ADP
ftr-333	991	14	the	the	DET
ftr-333	991	15	[	[	X
ftr-333	991	16	fire	fire	NOUN
ftr-333	991	17	department	department	NOUN
ftr-333	991	18	]	]	PUNCT
ftr-333	991	19	to	to	PART
ftr-333	991	20	defray	defray	VERB
ftr-333	991	21	the	the	DET
ftr-333	991	22	costs	cost	NOUN
ftr-333	991	23	incurred	incur	VERB
ftr-333	991	24	in	in	ADP
ftr-333	991	25	connection	connection	NOUN
ftr-333	991	26	with	with	ADP
ftr-333	991	27	the	the	DET
ftr-333	991	28	use	use	NOUN
ftr-333	991	29	of	of	ADP
ftr-333	991	30	the	the	DET
ftr-333	991	31	lake	lake	PROPN
ftr-333	991	32	house	house	PROPN
ftr-333	991	33	for	for	ADP
ftr-333	991	34	training	training	NOUN
ftr-333	991	35	exercises	exercise	NOUN
ftr-333	991	36	.	.	PUNCT
ftr-333	991	37	”	"	PUNCT
ftr-333	992	1	i	i	PRON
ftr-333	992	2	d.	d.	VERB
ftr-333	992	3	at	at	ADP
ftr-333	992	4	476	476	NUM
ftr-333	992	5	n.3	n.3	NOUN
ftr-333	992	6	.	.	PUNCT
ftr-333	993	1	229	229	NUM
ftr-333	993	2	.	.	PUNCT
ftr-333	994	1	i	i	PRON
ftr-333	994	2	d.	d.	PROPN
ftr-333	994	3	at	at	ADP
ftr-333	994	4	475	475	NUM
ftr-333	994	5	(	(	PUNCT
ftr-333	994	6	stating	state	VERB
ftr-333	994	7	the	the	DET
ftr-333	994	8	cost	cost	NOUN
ftr-333	994	9	of	of	ADP
ftr-333	994	10	the	the	DET
ftr-333	994	11	new	new	ADJ
ftr-333	994	12	house	house	NOUN
ftr-333	994	13	was	be	AUX
ftr-333	994	14	$	$	SYM
ftr-333	994	15	383,000	383,000	NUM
ftr-333	994	16	)	)	PUNCT
ftr-333	994	17	.	.	PUNCT
ftr-333	995	1	230	230	NUM
ftr-333	995	2	.	.	PUNCT
ftr-333	996	1	but	but	CCONJ
ftr-333	996	2	see	see	VERB
ftr-333	996	3	i	i	PRON
ftr-333	996	4	d.	d.	PROPN
ftr-333	996	5	at	at	ADP
ftr-333	996	6	472	472	NUM
ftr-333	996	7	(	(	PUNCT
ftr-333	996	8	stating	state	VERB
ftr-333	996	9	that	that	SCONJ
ftr-333	996	10	the	the	DET
ftr-333	996	11	taxpayers	taxpayer	NOUN
ftr-333	996	12	amended	amend	VERB
ftr-333	996	13	their	their	PRON
ftr-333	996	14	petition	petition	NOUN
ftr-333	996	15	claiming	claim	VERB
ftr-333	996	16	valuing	value	VERB
ftr-333	996	17	the	the	DET
ftr-333	996	18	land	land	NOUN
ftr-333	996	19	based	base	VERB
ftr-333	996	20	on	on	ADP
ftr-333	996	21	its	its	PRON
ftr-333	996	22	reconstruction	reconstruction	NOUN
ftr-333	996	23	value	value	NOUN
ftr-333	996	24	of	of	ADP
ftr-333	996	25	$	$	SYM
ftr-333	996	26	235,350	235,350	NUM
ftr-333	996	27	,	,	PUNCT
ftr-333	996	28	“	"	PUNCT
ftr-333	996	29	rather	rather	ADV
ftr-333	996	30	than	than	ADP
ftr-333	996	31	the	the	DET
ftr-333	996	32	$	$	SYM
ftr-333	996	33	76,000	76,000	NUM
ftr-333	996	34	claimed	claim	VERB
ftr-333	996	35	on	on	ADP
ftr-333	996	36	their	their	PRON
ftr-333	996	37	return	return	NOUN
ftr-333	996	38	.	.	PUNCT
ftr-333	996	39	.	.	PUNCT
ftr-333	997	1	.	.	PUNCT
ftr-333	998	1	resulting	result	VERB
ftr-333	998	2	in	in	ADP
ftr-333	998	3	an	an	DET
ftr-333	998	4	overpayment	overpayment	NOUN
ftr-333	998	5	of	of	ADP
ftr-333	998	6	$	$	SYM
ftr-333	998	7	39,672	39,672	NUM
ftr-333	998	8	for	for	ADP
ftr-333	998	9	1998	1998	NUM
ftr-333	998	10	”	"	PUNCT
ftr-333	998	11	)	)	PUNCT
ftr-333	998	12	.	.	PUNCT
ftr-333	999	1	231	231	NUM
ftr-333	999	2	.	.	PUNCT
ftr-333	1000	1	rolfs	rolfs	PROPN
ftr-333	1000	2	,	,	PUNCT
ftr-333	1000	3	135	135	NUM
ftr-333	1000	4	t.c	t.c	PROPN
ftr-333	1000	5	.	.	PUNCT
ftr-333	1001	1	at	at	ADP
ftr-333	1001	2	476	476	NUM
ftr-333	1001	3	.	.	PUNCT
ftr-333	1002	1	see	see	VERB
ftr-333	1002	2	also	also	ADV
ftr-333	1002	3	i	i	PROPN
ftr-333	1002	4	d.	d.	PROPN
ftr-333	1002	5	at	at	ADP
ftr-333	1002	6	477	477	NUM
ftr-333	1002	7	(	(	PUNCT
ftr-333	1002	8	stating	state	VERB
ftr-333	1002	9	that	that	SCONJ
ftr-333	1002	10	the	the	DET
ftr-333	1002	11	taxpayers	taxpayer	NOUN
ftr-333	1002	12	“	"	PUNCT
ftr-333	1002	13	subsequently	subsequently	ADV
ftr-333	1002	14	filed	file	VERB
ftr-333	1002	15	an	an	DET
ftr-333	1002	16	amended	amend	VERB
ftr-333	1002	17	petition	petition	NOUN
ftr-333	1002	18	in	in	ADP
ftr-333	1002	19	which	which	PRON
ftr-333	1002	20	they	they	PRON
ftr-333	1002	21	averred	aver	VERB
ftr-333	1002	22	that	that	SCONJ
ftr-333	1002	23	they	they	PRON
ftr-333	1002	24	were	be	AUX
ftr-333	1002	25	entitled	entitle	VERB
ftr-333	1002	26	to	to	ADP
ftr-333	1002	27	a	a	DET
ftr-333	1002	28	charitable	charitable	ADJ
ftr-333	1002	29	contribution	contribution	NOUN
ftr-333	1002	30	deduction	deduction	NOUN
ftr-333	1002	31	for	for	ADP
ftr-333	1002	32	their	their	PRON
ftr-333	1002	33	donation	donation	NOUN
ftr-333	1002	34	of	of	ADP
ftr-333	1002	35	the	the	DET
ftr-333	1002	36	lake	lake	PROPN
ftr-333	1002	37	house	house	PROPN
ftr-333	1002	38	of	of	ADP
ftr-333	1002	39	at	at	ADV
ftr-333	1002	40	least	least	ADV
ftr-333	1002	41	$	$	SYM
ftr-333	1002	42	235,350	235,350	NUM
ftr-333	1002	43	,	,	PUNCT
ftr-333	1002	44	the	the	DET
ftr-333	1002	45	reproduction	reproduction	NOUN
ftr-333	1002	46	cost	cost	NOUN
ftr-333	1002	47	of	of	ADP
ftr-333	1002	48	the	the	DET
ftr-333	1002	49	house	house	NOUN
ftr-333	1002	50	”	"	PUNCT
ftr-333	1002	51	)	)	PUNCT
ftr-333	1002	52	.	.	PUNCT
ftr-333	1003	1	232	232	X
ftr-333	1003	2	.	.	PUNCT
ftr-333	1004	1	i	i	PRON
ftr-333	1004	2	d.	d.	PROPN
ftr-333	1004	3	at	at	ADP
ftr-333	1004	4	480–81	480–81	PROPN
ftr-333	1004	5	.	.	PUNCT
ftr-333	1004	6	233	233	NUM
ftr-333	1004	7	.	.	PUNCT
ftr-333	1005	1	i	i	PRON
ftr-333	1005	2	d.	d.	PROPN
ftr-333	1005	3	at	at	ADP
ftr-333	1005	4	481	481	NUM
ftr-333	1005	5	(	(	PUNCT
ftr-333	1005	6	relying	rely	VERB
ftr-333	1005	7	on	on	ADP
ftr-333	1005	8	code	code	NOUN
ftr-333	1005	9	section	section	NOUN
ftr-333	1005	10	170(f)(3)(a	170(f)(3)(a	NUM
ftr-333	1005	11	)	)	PUNCT
ftr-333	1005	12	)	)	PUNCT
ftr-333	1005	13	.	.	PUNCT
ftr-333	1006	1	see	see	VERB
ftr-333	1006	2	i.r.c	i.r.c	NOUN
ftr-333	1006	3	.	.	PUNCT
ftr-333	1007	1	§	§	PROPN
ftr-333	1007	2	170(f)(3)(a	170(f)(3)(a	PROPN
ftr-333	1007	3	)	)	PUNCT
ftr-333	1007	4	(	(	PUNCT
ftr-333	1007	5	providing	provide	VERB
ftr-333	1007	6	that	that	SCONJ
ftr-333	1007	7	a	a	DET
ftr-333	1007	8	charitable	charitable	ADJ
ftr-333	1007	9	deduction	deduction	NOUN
ftr-333	1007	10	is	be	AUX
ftr-333	1007	11	not	not	PART
ftr-333	1007	12	allowed	allow	VERB
ftr-333	1007	13	for	for	ADP
ftr-333	1007	14	certain	certain	ADJ
ftr-333	1007	15	contributions	contribution	NOUN
ftr-333	1007	16	of	of	ADP
ftr-333	1007	17	partial	partial	ADJ
ftr-333	1007	18	interests	interest	NOUN
ftr-333	1007	19	in	in	ADP
ftr-333	1007	20	property	property	NOUN
ftr-333	1007	21	)	)	PUNCT
ftr-333	1007	22	.	.	PUNCT
ftr-333	1008	1	section	section	NOUN
ftr-333	1008	2	170(f)(3	170(f)(3	NUM
ftr-333	1008	3	)	)	PUNCT
ftr-333	1008	4	reads	read	NOUN
ftr-333	1008	5	as	as	SCONJ
ftr-333	1008	6	follows	follow	VERB
ftr-333	1008	7	:	:	PUNCT
ftr-333	1008	8	(	(	PUNCT
ftr-333	1008	9	a	a	X
ftr-333	1008	10	)	)	PUNCT
ftr-333	1008	11	in	in	ADP
ftr-333	1008	12	general	general	ADJ
ftr-333	1008	13	.	.	PUNCT
ftr-333	1009	1	in	in	ADP
ftr-333	1009	2	the	the	DET
ftr-333	1009	3	case	case	NOUN
ftr-333	1009	4	of	of	ADP
ftr-333	1009	5	a	a	DET
ftr-333	1009	6	contribution	contribution	NOUN
ftr-333	1009	7	(	(	PUNCT
ftr-333	1009	8	not	not	PART
ftr-333	1009	9	made	make	VERB
ftr-333	1009	10	by	by	ADP
ftr-333	1009	11	a	a	DET
ftr-333	1009	12	transfer	transfer	NOUN
ftr-333	1009	13	in	in	ADP
ftr-333	1009	14	trust	trust	NOUN
ftr-333	1009	15	)	)	PUNCT
ftr-333	1009	16	of	of	ADP
ftr-333	1009	17	an	an	DET
ftr-333	1009	18	interest	interest	NOUN
ftr-333	1009	19	in	in	ADP
ftr-333	1009	20	property	property	NOUN
ftr-333	1009	21	which	which	PRON
ftr-333	1009	22	consists	consist	VERB
ftr-333	1009	23	of	of	ADP
ftr-333	1009	24	less	less	ADJ
ftr-333	1009	25	than	than	ADP
ftr-333	1009	26	the	the	DET
ftr-333	1009	27	taxpayer	taxpayer	NOUN
ftr-333	1009	28	’s	’s	PART
ftr-333	1009	29	entire	entire	ADJ
ftr-333	1009	30	interest	interest	NOUN
ftr-333	1009	31	in	in	ADP
ftr-333	1009	32	such	such	ADJ
ftr-333	1009	33	property	property	NOUN
ftr-333	1009	34	,	,	PUNCT
ftr-333	1009	35	a	a	DET
ftr-333	1009	36	deduction	deduction	NOUN
ftr-333	1009	37	shall	shall	AUX
ftr-333	1009	38	be	be	AUX
ftr-333	1009	39	allowed	allow	VERB
ftr-333	1009	40	under	under	ADP
ftr-333	1009	41	this	this	DET
ftr-333	1009	42	section	section	NOUN
ftr-333	1009	43	only	only	ADV
ftr-333	1009	44	to	to	ADP
ftr-333	1009	45	the	the	DET
ftr-333	1009	46	extent	extent	NOUN
ftr-333	1009	47	that	that	SCONJ
ftr-333	1009	48	the	the	DET
ftr-333	1009	49	value	value	NOUN
ftr-333	1009	50	of	of	ADP
ftr-333	1009	51	the	the	DET
ftr-333	1009	52	interest	interest	NOUN
ftr-333	1009	53	contributed	contribute	VERB
ftr-333	1009	54	would	would	AUX
ftr-333	1009	55	be	be	AUX
ftr-333	1009	56	allowable	allowable	ADJ
ftr-333	1009	57	as	as	ADP
ftr-333	1009	58	a	a	DET
ftr-333	1009	59	deduction	deduction	NOUN
ftr-333	1009	60	under	under	ADP
ftr-333	1009	61	this	this	DET
ftr-333	1009	62	section	section	NOUN
ftr-333	1009	63	if	if	SCONJ
ftr-333	1009	64	such	such	ADJ
ftr-333	1009	65	interest	interest	NOUN
ftr-333	1009	66	had	have	AUX
ftr-333	1009	67	been	be	AUX
ftr-333	1009	68	transferred	transfer	VERB
ftr-333	1009	69	in	in	ADP
ftr-333	1009	70	trust	trust	NOUN
ftr-333	1009	71	.	.	PUNCT
ftr-333	1010	1	for	for	ADP
ftr-333	1010	2	purposes	purpose	NOUN
ftr-333	1010	3	of	of	ADP
ftr-333	1010	4	this	this	DET
ftr-333	1010	5	subparagraph	subparagraph	NOUN
ftr-333	1010	6	,	,	PUNCT
ftr-333	1010	7	a	a	DET
ftr-333	1010	8	contribution	contribution	NOUN
ftr-333	1010	9	by	by	ADP
ftr-333	1010	10	a	a	DET
ftr-333	1010	11	taxpayer	taxpayer	NOUN
ftr-333	1010	12	of	of	ADP
ftr-333	1010	13	the	the	DET
ftr-333	1010	14	right	right	NOUN
ftr-333	1010	15	to	to	PART
ftr-333	1010	16	use	use	VERB
ftr-333	1010	17	property	property	NOUN
ftr-333	1010	18	shall	shall	AUX
ftr-333	1010	19	be	be	AUX
ftr-333	1010	20	treated	treat	VERB
ftr-333	1010	21	as	as	ADP
ftr-333	1010	22	a	a	DET
ftr-333	1010	23	contribution	contribution	NOUN
ftr-333	1010	24	of	of	ADP
ftr-333	1010	25	less	less	ADJ
ftr-333	1010	26	than	than	ADP
ftr-333	1010	27	the	the	DET
ftr-333	1010	28	taxpayer	taxpayer	NOUN
ftr-333	1010	29	’s	’s	PART
ftr-333	1010	30	entire	entire	ADJ
ftr-333	1010	31	interest	interest	NOUN
ftr-333	1010	32	in	in	ADP
ftr-333	1010	33	such	such	ADJ
ftr-333	1010	34	property	property	NOUN
ftr-333	1010	35	.	.	PUNCT
ftr-333	1011	1	(	(	PUNCT
ftr-333	1011	2	b	b	X
ftr-333	1011	3	)	)	PUNCT
ftr-333	1011	4	exceptions	exception	NOUN
ftr-333	1011	5	.	.	PUNCT
ftr-333	1012	1	subparagraph	subparagraph	NOUN
ftr-333	1012	2	(	(	PUNCT
ftr-333	1012	3	a	a	X
ftr-333	1012	4	)	)	PUNCT
ftr-333	1012	5	shall	shall	AUX
ftr-333	1012	6	not	not	PART
ftr-333	1012	7	apply	apply	VERB
ftr-333	1012	8	to	to	ADP
ftr-333	1012	9	(	(	PUNCT
ftr-333	1012	10	i	i	NOUN
ftr-333	1012	11	)	)	PUNCT
ftr-333	1012	12	a	a	DET
ftr-333	1012	13	contribution	contribution	NOUN
ftr-333	1012	14	of	of	ADP
ftr-333	1012	15	a	a	DET
ftr-333	1012	16	remainder	remainder	NOUN
ftr-333	1012	17	interest	interest	NOUN
ftr-333	1012	18	in	in	ADP
ftr-333	1012	19	a	a	DET
ftr-333	1012	20	personal	personal	ADJ
ftr-333	1012	21	residence	residence	NOUN
ftr-333	1012	22	or	or	CCONJ
ftr-333	1012	23	farm	farm	NOUN
ftr-333	1012	24	,	,	PUNCT
ftr-333	1012	25	500	500	NUM
ftr-333	1012	26	florida	florida	PROPN
ftr-333	1012	27	tax	tax	NOUN
ftr-333	1012	28	review	review	NOUN
ftr-333	1013	1	[	[	X
ftr-333	1013	2	vol	vol	NOUN
ftr-333	1013	3	.	.	PUNCT
ftr-333	1013	4	12:6	12:6	NUM
ftr-333	1013	5	donated	donate	VERB
ftr-333	1013	6	to	to	ADP
ftr-333	1013	7	the	the	DET
ftr-333	1013	8	[	[	X
ftr-333	1013	9	fire	fire	NOUN
ftr-333	1013	10	department	department	NOUN
ftr-333	1013	11	]	]	PUNCT
ftr-333	1013	12	was	be	AUX
ftr-333	1013	13	worthless	worthless	ADJ
ftr-333	1013	14	.	.	PUNCT
ftr-333	1014	1	”234	”234	PUNCT
ftr-333	1014	2	on	on	ADP
ftr-333	1014	3	the	the	DET
ftr-333	1014	4	other	other	ADJ
ftr-333	1014	5	hand	hand	NOUN
ftr-333	1014	6	,	,	PUNCT
ftr-333	1014	7	the	the	DET
ftr-333	1014	8	taxpayers	taxpayer	NOUN
ftr-333	1014	9	argued235	argued235	VERB
ftr-333	1014	10	that	that	SCONJ
ftr-333	1014	11	,	,	PUNCT
ftr-333	1014	12	in	in	ADP
ftr-333	1014	13	accordance	accordance	NOUN
ftr-333	1014	14	with	with	ADP
ftr-333	1014	15	a	a	DET
ftr-333	1014	16	qualified	qualified	ADJ
ftr-333	1014	17	appraisal	appraisal	NOUN
ftr-333	1014	18	,	,	PUNCT
ftr-333	1014	19	the	the	DET
ftr-333	1014	20	value	value	NOUN
ftr-333	1014	21	of	of	ADP
ftr-333	1014	22	the	the	DET
ftr-333	1014	23	lake	lake	PROPN
ftr-333	1014	24	house	house	PROPN
ftr-333	1014	25	was	be	AUX
ftr-333	1014	26	$	$	SYM
ftr-333	1014	27	76,000	76,000	NUM
ftr-333	1014	28	;	;	PUNCT
ftr-333	1014	29	thus	thus	ADV
ftr-333	1014	30	it	it	PRON
ftr-333	1014	31	was	be	AUX
ftr-333	1014	32	not	not	PART
ftr-333	1014	33	worthless	worthless	ADJ
ftr-333	1014	34	.	.	PUNCT
ftr-333	1015	1	additionally	additionally	ADV
ftr-333	1015	2	,	,	PUNCT
ftr-333	1015	3	the	the	DET
ftr-333	1015	4	taxpayers	taxpayer	NOUN
ftr-333	1015	5	,	,	PUNCT
ftr-333	1015	6	relying	rely	VERB
ftr-333	1015	7	on	on	ADP
ftr-333	1015	8	scharf	scharf	NOUN
ftr-333	1015	9	,	,	PUNCT
ftr-333	1015	10	argued	argue	VERB
ftr-333	1015	11	they	they	PRON
ftr-333	1015	12	only	only	ADV
ftr-333	1015	13	received	receive	VERB
ftr-333	1015	14	an	an	DET
ftr-333	1015	15	incidental	incidental	ADJ
ftr-333	1015	16	benefit	benefit	NOUN
ftr-333	1015	17	;	;	PUNCT
ftr-333	1015	18	as	as	ADP
ftr-333	1015	19	a	a	DET
ftr-333	1015	20	result	result	NOUN
ftr-333	1015	21	,	,	PUNCT
ftr-333	1015	22	they	they	PRON
ftr-333	1015	23	should	should	AUX
ftr-333	1015	24	be	be	AUX
ftr-333	1015	25	able	able	ADJ
ftr-333	1015	26	to	to	PART
ftr-333	1015	27	deduct	deduct	VERB
ftr-333	1015	28	the	the	DET
ftr-333	1015	29	entire	entire	ADJ
ftr-333	1015	30	fair	fair	ADJ
ftr-333	1015	31	market	market	NOUN
ftr-333	1015	32	value	value	NOUN
ftr-333	1015	33	of	of	ADP
ftr-333	1015	34	the	the	DET
ftr-333	1015	35	house	house	NOUN
ftr-333	1015	36	.	.	PUNCT
ftr-333	1016	1	finally	finally	ADV
ftr-333	1016	2	,	,	PUNCT
ftr-333	1016	3	the	the	DET
ftr-333	1016	4	taxpayers	taxpayer	NOUN
ftr-333	1016	5	asserted	assert	VERB
ftr-333	1016	6	that	that	SCONJ
ftr-333	1016	7	“	"	PUNCT
ftr-333	1016	8	because	because	SCONJ
ftr-333	1016	9	[	[	X
ftr-333	1016	10	they	they	PRON
ftr-333	1016	11	transferred	transfer	VERB
ftr-333	1016	12	]	]	PUNCT
ftr-333	1016	13	the	the	DET
ftr-333	1016	14	lake	lake	PROPN
ftr-333	1016	15	house	house	PROPN
ftr-333	1016	16	to	to	ADP
ftr-333	1016	17	the	the	DET
ftr-333	1016	18	[	[	X
ftr-333	1016	19	fire	fire	NOUN
ftr-333	1016	20	department	department	NOUN
ftr-333	1016	21	]	]	PUNCT
ftr-333	1016	22	with	with	ADP
ftr-333	1016	23	the	the	DET
ftr-333	1016	24	right	right	NOUN
ftr-333	1016	25	to	to	PART
ftr-333	1016	26	demolish	demolish	VERB
ftr-333	1016	27	it	it	PRON
ftr-333	1016	28	,	,	PUNCT
ftr-333	1016	29	they	they	PRON
ftr-333	1016	30	transferred	transfer	VERB
ftr-333	1016	31	their	their	PRON
ftr-333	1016	32	entire	entire	ADJ
ftr-333	1016	33	interest	interest	NOUN
ftr-333	1016	34	in	in	ADP
ftr-333	1016	35	the	the	DET
ftr-333	1016	36	property	property	NOUN
ftr-333	1016	37	.	.	PUNCT
ftr-333	1016	38	”236	”236	PROPN
ftr-333	1016	39	in	in	ADP
ftr-333	1016	40	reaching	reach	VERB
ftr-333	1016	41	its	its	PRON
ftr-333	1016	42	decision	decision	NOUN
ftr-333	1016	43	to	to	PART
ftr-333	1016	44	disallow	disallow	VERB
ftr-333	1016	45	the	the	DET
ftr-333	1016	46	charitable	charitable	ADJ
ftr-333	1016	47	deduction	deduction	NOUN
ftr-333	1016	48	for	for	ADP
ftr-333	1016	49	the	the	DET
ftr-333	1016	50	live	live	ADJ
ftr-333	1016	51	burn	burn	NOUN
ftr-333	1016	52	donation	donation	NOUN
ftr-333	1016	53	,	,	PUNCT
ftr-333	1016	54	the	the	DET
ftr-333	1016	55	tax	tax	NOUN
ftr-333	1016	56	court	court	NOUN
ftr-333	1016	57	only	only	ADV
ftr-333	1016	58	addressed	address	VERB
ftr-333	1016	59	the	the	DET
ftr-333	1016	60	quid	quid	ADJ
ftr-333	1016	61	pro	pro	X
ftr-333	1016	62	quo	quo	NOUN
ftr-333	1016	63	argument	argument	NOUN
ftr-333	1016	64	.	.	PUNCT
ftr-333	1017	1	essentially	essentially	ADV
ftr-333	1017	2	,	,	PUNCT
ftr-333	1017	3	the	the	DET
ftr-333	1017	4	tax	tax	NOUN
ftr-333	1017	5	court	court	NOUN
ftr-333	1017	6	found	find	VERB
ftr-333	1017	7	the	the	DET
ftr-333	1017	8	taxpayers	taxpayer	NOUN
ftr-333	1017	9	did	do	VERB
ftr-333	1017	10	,	,	PUNCT
ftr-333	1017	11	indeed	indeed	ADV
ftr-333	1017	12	,	,	PUNCT
ftr-333	1017	13	receive	receive	VERB
ftr-333	1017	14	a	a	DET
ftr-333	1017	15	substantial	substantial	ADJ
ftr-333	1017	16	benefit	benefit	NOUN
ftr-333	1017	17	in	in	ADP
ftr-333	1017	18	excess	excess	NOUN
ftr-333	1017	19	of	of	ADP
ftr-333	1017	20	the	the	DET
ftr-333	1017	21	value	value	NOUN
ftr-333	1017	22	of	of	ADP
ftr-333	1017	23	their	their	PRON
ftr-333	1017	24	live	live	ADJ
ftr-333	1017	25	burn	burn	NOUN
ftr-333	1017	26	donation	donation	NOUN
ftr-333	1017	27	and	and	CCONJ
ftr-333	1017	28	,	,	PUNCT
ftr-333	1017	29	ultimately	ultimately	ADV
ftr-333	1017	30	,	,	PUNCT
ftr-333	1017	31	disposed	disposed	ADJ
ftr-333	1017	32	of	of	ADP
ftr-333	1017	33	the	the	DET
ftr-333	1017	34	case.237	case.237	PROPN
ftr-333	1017	35	in	in	ADP
ftr-333	1017	36	reaching	reach	VERB
ftr-333	1017	37	this	this	DET
ftr-333	1017	38	conclusion	conclusion	NOUN
ftr-333	1017	39	,	,	PUNCT
ftr-333	1017	40	the	the	DET
ftr-333	1017	41	tax	tax	NOUN
ftr-333	1017	42	court	court	NOUN
ftr-333	1017	43	began	begin	VERB
ftr-333	1017	44	its	its	PRON
ftr-333	1017	45	analysis	analysis	NOUN
ftr-333	1017	46	by	by	ADP
ftr-333	1017	47	citing	cite	VERB
ftr-333	1017	48	the	the	DET
ftr-333	1017	49	definition	definition	NOUN
ftr-333	1017	50	given	give	VERB
ftr-333	1017	51	by	by	ADP
ftr-333	1017	52	the	the	DET
ftr-333	1017	53	supreme	supreme	PROPN
ftr-333	1017	54	court	court	PROPN
ftr-333	1017	55	in	in	ADP
ftr-333	1017	56	hernandez	hernandez	PROPN
ftr-333	1017	57	to	to	ADP
ftr-333	1017	58	the	the	DET
ftr-333	1017	59	term	term	NOUN
ftr-333	1017	60	“	"	PUNCT
ftr-333	1017	61	contribution	contribution	NOUN
ftr-333	1017	62	or	or	CCONJ
ftr-333	1017	63	gift	gift	NOUN
ftr-333	1017	64	,	,	PUNCT
ftr-333	1017	65	”	"	PUNCT
ftr-333	1017	66	stating	state	VERB
ftr-333	1017	67	:	:	PUNCT
ftr-333	1017	68	the	the	DET
ftr-333	1017	69	legislative	legislative	ADJ
ftr-333	1017	70	history	history	NOUN
ftr-333	1017	71	of	of	ADP
ftr-333	1017	72	the	the	DET
ftr-333	1017	73	“	"	PUNCT
ftr-333	1017	74	contribution	contribution	NOUN
ftr-333	1017	75	or	or	CCONJ
ftr-333	1017	76	gift	gift	NOUN
ftr-333	1017	77	”	"	PUNCT
ftr-333	1017	78	limitation	limitation	NOUN
ftr-333	1017	79	[	[	X
ftr-333	1017	80	of	of	ADP
ftr-333	1017	81	the	the	DET
ftr-333	1017	82	charitable	charitable	ADJ
ftr-333	1017	83	deduction	deduction	NOUN
ftr-333	1017	84	]	]	X
ftr-333	1017	85	,	,	PUNCT
ftr-333	1017	86	though	though	SCONJ
ftr-333	1017	87	sparse	sparse	ADJ
ftr-333	1017	88	,	,	PUNCT
ftr-333	1017	89	reveals	reveal	VERB
ftr-333	1017	90	that	that	SCONJ
ftr-333	1017	91	congress	congress	PROPN
ftr-333	1017	92	intended	intend	VERB
ftr-333	1017	93	to	to	PART
ftr-333	1017	94	differentiate	differentiate	VERB
ftr-333	1017	95	between	between	ADP
ftr-333	1017	96	unrequited	unrequited	ADJ
ftr-333	1017	97	payments	payment	NOUN
ftr-333	1017	98	to	to	ADP
ftr-333	1017	99	qualified	qualified	ADJ
ftr-333	1017	100	recipients	recipient	NOUN
ftr-333	1017	101	and	and	CCONJ
ftr-333	1017	102	payments	payment	NOUN
ftr-333	1017	103	made	make	VERB
ftr-333	1017	104	to	to	ADP
ftr-333	1017	105	such	such	ADJ
ftr-333	1017	106	recipients	recipient	NOUN
ftr-333	1017	107	in	in	ADP
ftr-333	1017	108	return	return	NOUN
ftr-333	1017	109	for	for	ADP
ftr-333	1017	110	goods	good	NOUN
ftr-333	1017	111	or	or	CCONJ
ftr-333	1017	112	services	service	NOUN
ftr-333	1017	113	.	.	PUNCT
ftr-333	1018	1	only	only	ADV
ftr-333	1018	2	the	the	DET
ftr-333	1018	3	former	former	ADJ
ftr-333	1018	4	were	be	AUX
ftr-333	1018	5	deemed	deem	VERB
ftr-333	1018	6	deductible	deductible	ADJ
ftr-333	1018	7	.	.	PUNCT
ftr-333	1019	1	the	the	DET
ftr-333	1019	2	house	house	PROPN
ftr-333	1019	3	and	and	CCONJ
ftr-333	1019	4	senate	senate	PROPN
ftr-333	1019	5	reports	report	NOUN
ftr-333	1019	6	on	on	ADP
ftr-333	1019	7	the	the	DET
ftr-333	1019	8	1954	1954	NUM
ftr-333	1019	9	tax	tax	NOUN
ftr-333	1019	10	bill	bill	NOUN
ftr-333	1019	11	,	,	PUNCT
ftr-333	1019	12	for	for	ADP
ftr-333	1019	13	example	example	NOUN
ftr-333	1019	14	,	,	PUNCT
ftr-333	1019	15	both	both	PRON
ftr-333	1019	16	define	define	VERB
ftr-333	1019	17	“	"	PUNCT
ftr-333	1019	18	gifts	gift	NOUN
ftr-333	1019	19	”	"	PUNCT
ftr-333	1019	20	(	(	PUNCT
ftr-333	1019	21	ii	ii	NOUN
ftr-333	1019	22	)	)	PUNCT
ftr-333	1019	23	a	a	DET
ftr-333	1019	24	contribution	contribution	NOUN
ftr-333	1019	25	of	of	ADP
ftr-333	1019	26	an	an	DET
ftr-333	1019	27	undivided	undivided	ADJ
ftr-333	1019	28	portion	portion	NOUN
ftr-333	1019	29	of	of	ADP
ftr-333	1019	30	the	the	DET
ftr-333	1019	31	taxpayer	taxpayer	NOUN
ftr-333	1019	32	’s	’s	PART
ftr-333	1019	33	entire	entire	ADJ
ftr-333	1019	34	interest	interest	NOUN
ftr-333	1019	35	in	in	ADP
ftr-333	1019	36	property	property	NOUN
ftr-333	1019	37	,	,	PUNCT
ftr-333	1019	38	and	and	CCONJ
ftr-333	1019	39	(	(	PUNCT
ftr-333	1019	40	iii	iii	X
ftr-333	1019	41	)	)	PUNCT
ftr-333	1019	42	a	a	DET
ftr-333	1019	43	qualified	qualified	ADJ
ftr-333	1019	44	conservation	conservation	NOUN
ftr-333	1019	45	contribution	contribution	NOUN
ftr-333	1019	46	.	.	PUNCT
ftr-333	1020	1	i	i	PRON
ftr-333	1020	2	d.	d.	PROPN
ftr-333	1020	3	see	see	VERB
ftr-333	1020	4	also	also	ADV
ftr-333	1020	5	infra	infra	NOUN
ftr-333	1020	6	note	note	VERB
ftr-333	1020	7	246	246	NUM
ftr-333	1020	8	(	(	PUNCT
ftr-333	1020	9	arguing	argue	VERB
ftr-333	1020	10	that	that	SCONJ
ftr-333	1020	11	code	code	NOUN
ftr-333	1020	12	section	section	NOUN
ftr-333	1020	13	170(f)(3)(a	170(f)(3)(a	NUM
ftr-333	1020	14	)	)	PUNCT
ftr-333	1020	15	does	do	AUX
ftr-333	1020	16	apply	apply	VERB
ftr-333	1020	17	to	to	ADP
ftr-333	1020	18	the	the	DET
ftr-333	1020	19	live	live	ADJ
ftr-333	1020	20	burn	burn	NOUN
ftr-333	1020	21	donation	donation	NOUN
ftr-333	1020	22	)	)	PUNCT
ftr-333	1020	23	.	.	PUNCT
ftr-333	1021	1	234	234	NUM
ftr-333	1021	2	.	.	PUNCT
ftr-333	1022	1	rolfs	rolfs	PROPN
ftr-333	1022	2	,	,	PUNCT
ftr-333	1022	3	135	135	NUM
ftr-333	1022	4	t.c	t.c	PROPN
ftr-333	1022	5	.	.	PUNCT
ftr-333	1023	1	at	at	ADP
ftr-333	1023	2	481	481	NUM
ftr-333	1023	3	.	.	NOUN
ftr-333	1023	4	235	235	NUM
ftr-333	1023	5	.	.	PUNCT
ftr-333	1024	1	i	i	PRON
ftr-333	1024	2	d.	d.	PROPN
ftr-333	1024	3	(	(	PUNCT
ftr-333	1024	4	providing	provide	VERB
ftr-333	1024	5	that	that	SCONJ
ftr-333	1024	6	the	the	DET
ftr-333	1024	7	taxpayers	taxpayer	NOUN
ftr-333	1024	8	also	also	ADV
ftr-333	1024	9	argued	argue	VERB
ftr-333	1024	10	that	that	SCONJ
ftr-333	1024	11	the	the	DET
ftr-333	1024	12	under	under	ADP
ftr-333	1024	13	code	code	NOUN
ftr-333	1024	14	section	section	NOUN
ftr-333	1024	15	7491(a	7491(a	NOUN
ftr-333	1024	16	)	)	PUNCT
ftr-333	1024	17	the	the	DET
ftr-333	1024	18	burden	burden	NOUN
ftr-333	1024	19	of	of	ADP
ftr-333	1024	20	proof	proof	NOUN
ftr-333	1024	21	shifted	shift	VERB
ftr-333	1024	22	to	to	ADP
ftr-333	1024	23	the	the	DET
ftr-333	1024	24	service	service	NOUN
ftr-333	1024	25	and	and	CCONJ
ftr-333	1024	26	that	that	SCONJ
ftr-333	1024	27	the	the	DET
ftr-333	1024	28	service	service	NOUN
ftr-333	1024	29	’s	’s	PART
ftr-333	1024	30	quid	quid	ADJ
ftr-333	1024	31	pro	pro	ADJ
ftr-333	1024	32	argument	argument	NOUN
ftr-333	1024	33	that	that	SCONJ
ftr-333	1024	34	the	the	DET
ftr-333	1024	35	taxpayer	taxpayer	NOUN
ftr-333	1024	36	’s	’s	PART
ftr-333	1024	37	received	receive	VERB
ftr-333	1024	38	a	a	DET
ftr-333	1024	39	benefit	benefit	NOUN
ftr-333	1024	40	in	in	ADP
ftr-333	1024	41	return	return	NOUN
ftr-333	1024	42	should	should	AUX
ftr-333	1024	43	not	not	PART
ftr-333	1024	44	be	be	AUX
ftr-333	1024	45	heard	hear	VERB
ftr-333	1024	46	as	as	SCONJ
ftr-333	1024	47	“	"	PUNCT
ftr-333	1024	48	this	this	DET
ftr-333	1024	49	argument	argument	NOUN
ftr-333	1024	50	constitutes	constitute	VERB
ftr-333	1024	51	new	new	ADJ
ftr-333	1024	52	matter	matter	NOUN
ftr-333	1024	53	that	that	PRON
ftr-333	1024	54	respondent	respondent	NOUN
ftr-333	1024	55	raised	raise	VERB
ftr-333	1024	56	for	for	ADP
ftr-333	1024	57	the	the	DET
ftr-333	1024	58	first	first	ADJ
ftr-333	1024	59	time	time	NOUN
ftr-333	1024	60	in	in	ADP
ftr-333	1024	61	his	his	PRON
ftr-333	1024	62	opening	opening	NOUN
ftr-333	1024	63	brief	brief	NOUN
ftr-333	1024	64	”	"	PUNCT
ftr-333	1024	65	)	)	PUNCT
ftr-333	1024	66	.	.	PUNCT
ftr-333	1025	1	the	the	DET
ftr-333	1025	2	tax	tax	NOUN
ftr-333	1025	3	court	court	NOUN
ftr-333	1025	4	held	hold	VERB
ftr-333	1025	5	against	against	ADP
ftr-333	1025	6	both	both	PRON
ftr-333	1025	7	of	of	ADP
ftr-333	1025	8	these	these	DET
ftr-333	1025	9	assertions	assertion	NOUN
ftr-333	1025	10	.	.	PUNCT
ftr-333	1026	1	for	for	ADP
ftr-333	1026	2	the	the	DET
ftr-333	1026	3	tax	tax	NOUN
ftr-333	1026	4	court	court	NOUN
ftr-333	1026	5	’s	’s	PART
ftr-333	1026	6	analysis	analysis	NOUN
ftr-333	1026	7	of	of	ADP
ftr-333	1026	8	these	these	DET
ftr-333	1026	9	issues	issue	NOUN
ftr-333	1026	10	see	see	VERB
ftr-333	1026	11	rolfs	rolfs	PROPN
ftr-333	1026	12	,	,	PUNCT
ftr-333	1026	13	135	135	NUM
ftr-333	1026	14	t.c	t.c	PROPN
ftr-333	1026	15	.	.	PUNCT
ftr-333	1027	1	at	at	ADP
ftr-333	1027	2	482–86	482–86	NUM
ftr-333	1027	3	.	.	PUNCT
ftr-333	1028	1	236	236	NUM
ftr-333	1028	2	.	.	PUNCT
ftr-333	1029	1	i	i	PRON
ftr-333	1029	2	d.	d.	PROPN
ftr-333	1029	3	at	at	ADP
ftr-333	1029	4	482	482	NUM
ftr-333	1029	5	.	.	PROPN
ftr-333	1029	6	237	237	NUM
ftr-333	1029	7	.	.	PUNCT
ftr-333	1030	1	i	i	PRON
ftr-333	1030	2	d.	d.	VERB
ftr-333	1030	3	at	at	ADP
ftr-333	1030	4	495	495	NUM
ftr-333	1030	5	n.19	n.19	NOUN
ftr-333	1030	6	(	(	PUNCT
ftr-333	1030	7	stating	state	VERB
ftr-333	1030	8	that	that	SCONJ
ftr-333	1030	9	the	the	DET
ftr-333	1030	10	tax	tax	NOUN
ftr-333	1030	11	court	court	NOUN
ftr-333	1030	12	“	"	PUNCT
ftr-333	1030	13	need	need	AUX
ftr-333	1030	14	not	not	PART
ftr-333	1030	15	decide	decide	VERB
ftr-333	1030	16	[	[	PRON
ftr-333	1030	17	the	the	DET
ftr-333	1030	18	service	service	NOUN
ftr-333	1030	19	’s	’s	PART
ftr-333	1030	20	]	]	PUNCT
ftr-333	1030	21	alternate	alternate	ADJ
ftr-333	1030	22	contentions	contention	NOUN
ftr-333	1030	23	that	that	PRON
ftr-333	1030	24	the	the	DET
ftr-333	1030	25	deduction	deduction	NOUN
ftr-333	1030	26	is	be	AUX
ftr-333	1030	27	disallowed	disallow	VERB
ftr-333	1030	28	pursuant	pursuant	NOUN
ftr-333	1030	29	to	to	ADP
ftr-333	1030	30	sec	sec	PROPN
ftr-333	1030	31	.	.	PROPN
ftr-333	1030	32	170(f)(3	170(f)(3	NUM
ftr-333	1030	33	)	)	PUNCT
ftr-333	1030	34	or	or	CCONJ
ftr-333	1030	35	on	on	ADP
ftr-333	1030	36	account	account	NOUN
ftr-333	1030	37	of	of	ADP
ftr-333	1030	38	the	the	DET
ftr-333	1030	39	worthlessness	worthlessness	NOUN
ftr-333	1030	40	of	of	ADP
ftr-333	1030	41	the	the	DET
ftr-333	1030	42	lake	lake	NOUN
ftr-333	1030	43	property	property	NOUN
ftr-333	1030	44	at	at	ADP
ftr-333	1030	45	the	the	DET
ftr-333	1030	46	time	time	NOUN
ftr-333	1030	47	of	of	ADP
ftr-333	1030	48	the	the	DET
ftr-333	1030	49	donation	donation	NOUN
ftr-333	1030	50	”	"	PUNCT
ftr-333	1030	51	)	)	PUNCT
ftr-333	1030	52	.	.	PUNCT
ftr-333	1031	1	see	see	VERB
ftr-333	1031	2	also	also	ADV
ftr-333	1031	3	rolfs	rolfs	ADJ
ftr-333	1031	4	,	,	PUNCT
ftr-333	1031	5	668	668	NUM
ftr-333	1031	6	f.3d	f.3d	NOUN
ftr-333	1031	7	,	,	PUNCT
ftr-333	1031	8	n.3	n.3	X
ftr-333	1031	9	(	(	PUNCT
ftr-333	1031	10	“	"	PUNCT
ftr-333	1031	11	the	the	DET
ftr-333	1031	12	irs	irs	PROPN
ftr-333	1031	13	offered	offer	VERB
ftr-333	1031	14	an	an	DET
ftr-333	1031	15	alternate	alternate	ADJ
ftr-333	1031	16	theory	theory	NOUN
ftr-333	1031	17	for	for	ADP
ftr-333	1031	18	denying	deny	VERB
ftr-333	1031	19	the	the	DET
ftr-333	1031	20	rolf	rolf	NOUN
ftr-333	1031	21	’s	’s	PART
ftr-333	1031	22	deduction	deduction	NOUN
ftr-333	1031	23	:	:	PUNCT
ftr-333	1031	24	that	that	SCONJ
ftr-333	1031	25	the	the	DET
ftr-333	1031	26	gift	gift	NOUN
ftr-333	1031	27	transferred	transfer	VERB
ftr-333	1031	28	only	only	ADV
ftr-333	1031	29	a	a	DET
ftr-333	1031	30	limited	limited	ADJ
ftr-333	1031	31	right	right	NOUN
ftr-333	1031	32	to	to	PART
ftr-333	1031	33	use	use	VERB
ftr-333	1031	34	(	(	PUNCT
ftr-333	1031	35	i.e.	i.e.	X
ftr-333	1031	36	,	,	PUNCT
ftr-333	1031	37	burn	burn	VERB
ftr-333	1031	38	down	down	ADP
ftr-333	1031	39	)	)	PUNCT
ftr-333	1031	40	a	a	DET
ftr-333	1031	41	house	house	NOUN
ftr-333	1031	42	and	and	CCONJ
ftr-333	1031	43	therefore	therefore	ADV
ftr-333	1031	44	was	be	AUX
ftr-333	1031	45	not	not	PART
ftr-333	1031	46	a	a	DET
ftr-333	1031	47	qualifying	qualifying	NOUN
ftr-333	1031	48	contribution	contribution	NOUN
ftr-333	1031	49	under	under	ADP
ftr-333	1031	50	26	26	NUM
ftr-333	1031	51	u.s.c	u.s.c	ADJ
ftr-333	1031	52	.	.	PUNCT
ftr-333	1032	1	§	§	PROPN
ftr-333	1032	2	170(f)(3	170(f)(3	NUM
ftr-333	1032	3	)	)	PUNCT
ftr-333	1032	4	,	,	PUNCT
ftr-333	1032	5	which	which	PRON
ftr-333	1032	6	denies	deny	VERB
ftr-333	1032	7	deductions	deduction	NOUN
ftr-333	1032	8	for	for	ADP
ftr-333	1032	9	gifts	gift	NOUN
ftr-333	1032	10	of	of	ADP
ftr-333	1032	11	most	most	ADJ
ftr-333	1032	12	partial	partial	ADJ
ftr-333	1032	13	interests	interest	NOUN
ftr-333	1032	14	in	in	ADP
ftr-333	1032	15	property	property	NOUN
ftr-333	1032	16	.	.	PUNCT
ftr-333	1032	17	.	.	PUNCT
ftr-333	1032	18	.	.	PUNCT
ftr-333	1032	19	.	.	PUNCT
ftr-333	1033	1	the	the	DET
ftr-333	1033	2	tax	tax	NOUN
ftr-333	1033	3	court	court	NOUN
ftr-333	1033	4	did	do	AUX
ftr-333	1033	5	not	not	PART
ftr-333	1033	6	reach	reach	VERB
ftr-333	1033	7	this	this	DET
ftr-333	1033	8	question	question	NOUN
ftr-333	1033	9	,	,	PUNCT
ftr-333	1033	10	and	and	CCONJ
ftr-333	1033	11	we	we	PRON
ftr-333	1033	12	affirm	affirm	VERB
ftr-333	1033	13	without	without	ADP
ftr-333	1033	14	reaching	reach	VERB
ftr-333	1033	15	it	it	PRON
ftr-333	1033	16	.	.	PUNCT
ftr-333	1033	17	”	"	PUNCT
ftr-333	1033	18	)	)	PUNCT
ftr-333	1033	19	.	.	PUNCT
ftr-333	1034	1	2012	2012	NUM
ftr-333	1034	2	]	]	PUNCT
ftr-333	1034	3	relighting	relighte	VERB
ftr-333	1034	4	the	the	DET
ftr-333	1034	5	charitable	charitable	ADJ
ftr-333	1034	6	deductions	deduction	NOUN
ftr-333	1034	7	501	501	NUM
ftr-333	1034	8	as	as	ADP
ftr-333	1034	9	payments	payment	NOUN
ftr-333	1034	10	“	"	PUNCT
ftr-333	1034	11	made	make	VERB
ftr-333	1034	12	with	with	ADP
ftr-333	1034	13	no	no	DET
ftr-333	1034	14	expectation	expectation	NOUN
ftr-333	1034	15	of	of	ADP
ftr-333	1034	16	a	a	DET
ftr-333	1034	17	financial	financial	ADJ
ftr-333	1034	18	return	return	NOUN
ftr-333	1034	19	commensurate	commensurate	ADJ
ftr-333	1034	20	with	with	ADP
ftr-333	1034	21	the	the	DET
ftr-333	1034	22	amount	amount	NOUN
ftr-333	1034	23	of	of	ADP
ftr-333	1034	24	the	the	DET
ftr-333	1034	25	gift	gift	NOUN
ftr-333	1034	26	.	.	PUNCT
ftr-333	1035	1	”238	”238	PROPN
ftr-333	1035	2	accordingly	accordingly	ADV
ftr-333	1035	3	,	,	PUNCT
ftr-333	1035	4	the	the	DET
ftr-333	1035	5	tax	tax	NOUN
ftr-333	1035	6	court	court	NOUN
ftr-333	1035	7	concluded	conclude	VERB
ftr-333	1035	8	that	that	SCONJ
ftr-333	1035	9	“	"	PUNCT
ftr-333	1035	10	[	[	X
ftr-333	1035	11	a	a	X
ftr-333	1035	12	]	]	X
ftr-333	1035	13	payment	payment	NOUN
ftr-333	1035	14	of	of	ADP
ftr-333	1035	15	money	money	NOUN
ftr-333	1035	16	generally	generally	ADV
ftr-333	1035	17	can	can	AUX
ftr-333	1035	18	not	not	PART
ftr-333	1035	19	constitute	constitute	VERB
ftr-333	1035	20	a	a	DET
ftr-333	1035	21	charitable	charitable	ADJ
ftr-333	1035	22	contribution	contribution	NOUN
ftr-333	1035	23	if	if	SCONJ
ftr-333	1035	24	the	the	DET
ftr-333	1035	25	contributor	contributor	NOUN
ftr-333	1035	26	expects	expect	VERB
ftr-333	1035	27	a	a	DET
ftr-333	1035	28	substantial	substantial	ADJ
ftr-333	1035	29	benefit	benefit	NOUN
ftr-333	1035	30	in	in	ADP
ftr-333	1035	31	return	return	NOUN
ftr-333	1035	32	.	.	PUNCT
ftr-333	1036	1	”239	”239	NUM
ftr-333	1036	2	in	in	ADP
ftr-333	1036	3	determining	determine	VERB
ftr-333	1036	4	whether	whether	SCONJ
ftr-333	1036	5	a	a	DET
ftr-333	1036	6	payment	payment	NOUN
ftr-333	1036	7	was	be	AUX
ftr-333	1036	8	made	make	VERB
ftr-333	1036	9	with	with	ADP
ftr-333	1036	10	the	the	DET
ftr-333	1036	11	expectation	expectation	NOUN
ftr-333	1036	12	of	of	ADP
ftr-333	1036	13	a	a	DET
ftr-333	1036	14	return	return	NOUN
ftr-333	1036	15	benefit	benefit	NOUN
ftr-333	1036	16	,	,	PUNCT
ftr-333	1036	17	“	"	PUNCT
ftr-333	1036	18	the	the	DET
ftr-333	1036	19	external	external	ADJ
ftr-333	1036	20	,	,	PUNCT
ftr-333	1036	21	structural	structural	ADJ
ftr-333	1036	22	features	feature	NOUN
ftr-333	1036	23	of	of	ADP
ftr-333	1036	24	the	the	DET
ftr-333	1036	25	transaction	transaction	NOUN
ftr-333	1036	26	,	,	PUNCT
ftr-333	1036	27	which	which	PRON
ftr-333	1036	28	obviates	obviate	VERB
ftr-333	1036	29	the	the	DET
ftr-333	1036	30	need	need	NOUN
ftr-333	1036	31	for	for	ADP
ftr-333	1036	32	imprecise	imprecise	ADJ
ftr-333	1036	33	inquiries	inquiry	NOUN
ftr-333	1036	34	into	into	ADP
ftr-333	1036	35	the	the	DET
ftr-333	1036	36	motivations	motivation	NOUN
ftr-333	1036	37	of	of	ADP
ftr-333	1036	38	individual	individual	ADJ
ftr-333	1036	39	taxpayers	taxpayer	NOUN
ftr-333	1036	40	”	"	PUNCT
ftr-333	1036	41	must	must	AUX
ftr-333	1036	42	be	be	AUX
ftr-333	1036	43	examined.240	examined.240	VERB
ftr-333	1036	44	the	the	DET
ftr-333	1036	45	tax	tax	NOUN
ftr-333	1036	46	court	court	NOUN
ftr-333	1036	47	,	,	PUNCT
ftr-333	1036	48	agreeing	agree	VERB
ftr-333	1036	49	with	with	ADP
ftr-333	1036	50	the	the	DET
ftr-333	1036	51	service	service	NOUN
ftr-333	1036	52	,	,	PUNCT
ftr-333	1036	53	found	find	VERB
ftr-333	1036	54	the	the	DET
ftr-333	1036	55	taxpayers	taxpayer	NOUN
ftr-333	1036	56	did	do	AUX
ftr-333	1036	57	receive	receive	VERB
ftr-333	1036	58	a	a	DET
ftr-333	1036	59	benefit	benefit	NOUN
ftr-333	1036	60	,	,	PUNCT
ftr-333	1036	61	since	since	SCONJ
ftr-333	1036	62	the	the	DET
ftr-333	1036	63	taxpayers	taxpayer	NOUN
ftr-333	1036	64	contacted	contact	VERB
ftr-333	1036	65	the	the	DET
ftr-333	1036	66	fire	fire	NOUN
ftr-333	1036	67	department	department	NOUN
ftr-333	1036	68	to	to	PART
ftr-333	1036	69	burn	burn	VERB
ftr-333	1036	70	down	down	ADP
ftr-333	1036	71	the	the	DET
ftr-333	1036	72	lake	lake	PROPN
ftr-333	1036	73	house	house	PROPN
ftr-333	1036	74	after	after	ADP
ftr-333	1036	75	deciding	decide	VERB
ftr-333	1036	76	they	they	PRON
ftr-333	1036	77	wanted	want	VERB
ftr-333	1036	78	to	to	PART
ftr-333	1036	79	build	build	VERB
ftr-333	1036	80	a	a	DET
ftr-333	1036	81	new	new	ADJ
ftr-333	1036	82	home	home	NOUN
ftr-333	1036	83	on	on	ADP
ftr-333	1036	84	the	the	DET
ftr-333	1036	85	lakefront	lakefront	NOUN
ftr-333	1036	86	property	property	NOUN
ftr-333	1036	87	and	and	CCONJ
ftr-333	1036	88	,	,	PUNCT
ftr-333	1036	89	thus	thus	ADV
ftr-333	1036	90	,	,	PUNCT
ftr-333	1036	91	needed	need	VERB
ftr-333	1036	92	the	the	DET
ftr-333	1036	93	lake	lake	PROPN
ftr-333	1036	94	house	house	PROPN
ftr-333	1036	95	demolished	demolish	VERB
ftr-333	1036	96	.	.	PUNCT
ftr-333	1037	1	accordingly	accordingly	ADV
ftr-333	1037	2	,	,	PUNCT
ftr-333	1037	3	the	the	DET
ftr-333	1037	4	external	external	ADJ
ftr-333	1037	5	features	feature	NOUN
ftr-333	1037	6	of	of	ADP
ftr-333	1037	7	the	the	DET
ftr-333	1037	8	transaction	transaction	NOUN
ftr-333	1037	9	showed	show	VERB
ftr-333	1037	10	that	that	SCONJ
ftr-333	1037	11	the	the	DET
ftr-333	1037	12	taxpayers	taxpayer	NOUN
ftr-333	1037	13	anticipated	anticipate	VERB
ftr-333	1037	14	a	a	DET
ftr-333	1037	15	demolition	demolition	NOUN
ftr-333	1037	16	benefit	benefit	NOUN
ftr-333	1037	17	in	in	ADP
ftr-333	1037	18	exchange	exchange	NOUN
ftr-333	1037	19	for	for	ADP
ftr-333	1037	20	their	their	PRON
ftr-333	1037	21	live	live	ADJ
ftr-333	1037	22	burn	burn	NOUN
ftr-333	1037	23	donation	donation	NOUN
ftr-333	1037	24	.	.	PUNCT
ftr-333	1038	1	the	the	DET
ftr-333	1038	2	tax	tax	NOUN
ftr-333	1038	3	court	court	NOUN
ftr-333	1038	4	rejected	reject	VERB
ftr-333	1038	5	the	the	DET
ftr-333	1038	6	taxpayers	taxpayer	NOUN
ftr-333	1038	7	’	’	PART
ftr-333	1038	8	reliance	reliance	NOUN
ftr-333	1038	9	on	on	ADP
ftr-333	1038	10	the	the	DET
ftr-333	1038	11	scharf	scharf	NOUN
ftr-333	1038	12	test	test	NOUN
ftr-333	1038	13	on	on	ADP
ftr-333	1038	14	the	the	DET
ftr-333	1038	15	grounds	ground	NOUN
ftr-333	1038	16	that	that	SCONJ
ftr-333	1038	17	american	american	PROPN
ftr-333	1038	18	bar	bar	PROPN
ftr-333	1038	19	endowment	endowment	NOUN
ftr-333	1038	20	rendered	render	VERB
ftr-333	1038	21	scharf	scharf	PROPN
ftr-333	1038	22	moot	moot	NOUN
ftr-333	1038	23	,	,	PUNCT
ftr-333	1038	24	stating	state	VERB
ftr-333	1038	25	:	:	PUNCT
ftr-333	1038	26	the	the	DET
ftr-333	1038	27	test	test	NOUN
ftr-333	1038	28	applied	apply	VERB
ftr-333	1038	29	in	in	ADP
ftr-333	1038	30	scharf	scharf	NOUN
ftr-333	1038	31	,	,	PUNCT
ftr-333	1038	32	which	which	PRON
ftr-333	1038	33	examines	examine	VERB
ftr-333	1038	34	whether	whether	SCONJ
ftr-333	1038	35	the	the	DET
ftr-333	1038	36	value	value	NOUN
ftr-333	1038	37	of	of	ADP
ftr-333	1038	38	the	the	DET
ftr-333	1038	39	public	public	ADJ
ftr-333	1038	40	benefit	benefit	NOUN
ftr-333	1038	41	of	of	ADP
ftr-333	1038	42	the	the	DET
ftr-333	1038	43	donation	donation	NOUN
ftr-333	1038	44	exceeded	exceed	VERB
ftr-333	1038	45	the	the	DET
ftr-333	1038	46	value	value	NOUN
ftr-333	1038	47	of	of	ADP
ftr-333	1038	48	the	the	DET
ftr-333	1038	49	benefit	benefit	NOUN
ftr-333	1038	50	received	receive	VERB
ftr-333	1038	51	by	by	ADP
ftr-333	1038	52	the	the	DET
ftr-333	1038	53	donor	donor	NOUN
ftr-333	1038	54	,	,	PUNCT
ftr-333	1038	55	differs	differ	VERB
ftr-333	1038	56	from	from	ADP
ftr-333	1038	57	the	the	DET
ftr-333	1038	58	supreme	supreme	PROPN
ftr-333	1038	59	court	court	PROPN
ftr-333	1038	60	’s	’s	PART
ftr-333	1038	61	test	test	NOUN
ftr-333	1038	62	announced	announce	VERB
ftr-333	1038	63	13	13	NUM
ftr-333	1038	64	years	year	NOUN
ftr-333	1038	65	later	later	ADV
ftr-333	1038	66	in	in	ADP
ftr-333	1038	67	united	united	PROPN
ftr-333	1038	68	states	states	PROPN
ftr-333	1038	69	v.	v.	ADP
ftr-333	1038	70	am	be	AUX
ftr-333	1038	71	.	.	PUNCT
ftr-333	1039	1	bar	bar	NOUN
ftr-333	1039	2	endowment	endowment	NOUN
ftr-333	1039	3	.	.	PUNCT
ftr-333	1040	1	the	the	DET
ftr-333	1040	2	am	am	NOUN
ftr-333	1040	3	.	.	PUNCT
ftr-333	1041	1	bar	bar	NOUN
ftr-333	1041	2	endowment	endowment	NOUN
ftr-333	1041	3	test	test	NOUN
ftr-333	1041	4	examines	examine	VERB
ftr-333	1041	5	whether	whether	SCONJ
ftr-333	1041	6	the	the	DET
ftr-333	1041	7	fair	fair	ADJ
ftr-333	1041	8	market	market	NOUN
ftr-333	1041	9	value	value	NOUN
ftr-333	1041	10	of	of	ADP
ftr-333	1041	11	the	the	DET
ftr-333	1041	12	contributed	contribute	VERB
ftr-333	1041	13	property	property	NOUN
ftr-333	1041	14	exceeded	exceed	VERB
ftr-333	1041	15	the	the	DET
ftr-333	1041	16	fair	fair	ADJ
ftr-333	1041	17	market	market	NOUN
ftr-333	1041	18	value	value	NOUN
ftr-333	1041	19	of	of	ADP
ftr-333	1041	20	the	the	DET
ftr-333	1041	21	benefit	benefit	NOUN
ftr-333	1041	22	received	receive	VERB
ftr-333	1041	23	by	by	ADP
ftr-333	1041	24	the	the	DET
ftr-333	1041	25	donor	donor	NOUN
ftr-333	1041	26	.	.	PUNCT
ftr-333	1042	1	the	the	DET
ftr-333	1042	2	test	test	NOUN
ftr-333	1042	3	applied	apply	VERB
ftr-333	1042	4	in	in	ADP
ftr-333	1042	5	scharf	scharf	NOUN
ftr-333	1042	6	has	have	VERB
ftr-333	1042	7	no	no	DET
ftr-333	1042	8	vitality	vitality	NOUN
ftr-333	1042	9	after	after	ADP
ftr-333	1042	10	am	am	NOUN
ftr-333	1042	11	.	.	PUNCT
ftr-333	1043	1	bar	bar	NOUN
ftr-333	1043	2	endowment	endowment	NOUN
ftr-333	1043	3	.	.	PUNCT
ftr-333	1044	1	241	241	NUM
ftr-333	1044	2	accordingly	accordingly	ADV
ftr-333	1044	3	,	,	PUNCT
ftr-333	1044	4	the	the	DET
ftr-333	1044	5	transaction	transaction	NOUN
ftr-333	1044	6	was	be	AUX
ftr-333	1044	7	a	a	DET
ftr-333	1044	8	quid	quid	ADJ
ftr-333	1044	9	pro	pro	X
ftr-333	1044	10	quo	quo	NOUN
ftr-333	1044	11	transaction	transaction	NOUN
ftr-333	1044	12	and	and	CCONJ
ftr-333	1044	13	was	be	AUX
ftr-333	1044	14	required	require	VERB
ftr-333	1044	15	to	to	PART
ftr-333	1044	16	be	be	AUX
ftr-333	1044	17	examined	examine	VERB
ftr-333	1044	18	under	under	ADP
ftr-333	1044	19	the	the	DET
ftr-333	1044	20	two	two	NUM
ftr-333	1044	21	-	-	PUNCT
ftr-333	1044	22	prong	prong	NOUN
ftr-333	1044	23	quid	quid	NOUN
ftr-333	1044	24	pro	pro	X
ftr-333	1044	25	quo	quo	NOUN
ftr-333	1044	26	test	test	NOUN
ftr-333	1044	27	announced	announce	VERB
ftr-333	1044	28	in	in	ADP
ftr-333	1044	29	american	american	PROPN
ftr-333	1044	30	bar	bar	NOUN
ftr-333	1044	31	endowment	endowment	NOUN
ftr-333	1044	32	:	:	PUNCT
ftr-333	1044	33	(	(	PUNCT
ftr-333	1044	34	1	1	X
ftr-333	1044	35	)	)	PUNCT
ftr-333	1044	36	“	"	PUNCT
ftr-333	1044	37	the	the	DET
ftr-333	1044	38	payment	payment	NOUN
ftr-333	1044	39	is	be	AUX
ftr-333	1044	40	deductible	deductible	ADJ
ftr-333	1044	41	only	only	ADV
ftr-333	1044	42	if	if	SCONJ
ftr-333	1044	43	and	and	CCONJ
ftr-333	1044	44	to	to	ADP
ftr-333	1044	45	the	the	DET
ftr-333	1044	46	extent	extent	NOUN
ftr-333	1044	47	it	it	PRON
ftr-333	1044	48	exceeds	exceed	VERB
ftr-333	1044	49	the	the	DET
ftr-333	1044	50	market	market	NOUN
ftr-333	1044	51	value	value	NOUN
ftr-333	1044	52	of	of	ADP
ftr-333	1044	53	the	the	DET
ftr-333	1044	54	benefit	benefit	NOUN
ftr-333	1044	55	received	receive	VERB
ftr-333	1044	56	,	,	PUNCT
ftr-333	1044	57	”	"	PUNCT
ftr-333	1044	58	and	and	CCONJ
ftr-333	1044	59	(	(	PUNCT
ftr-333	1044	60	2	2	X
ftr-333	1044	61	)	)	PUNCT
ftr-333	1044	62	“	"	PUNCT
ftr-333	1044	63	the	the	DET
ftr-333	1044	64	238	238	NUM
ftr-333	1044	65	.	.	PUNCT
ftr-333	1045	1	i	i	PRON
ftr-333	1045	2	d.	d.	PROPN
ftr-333	1045	3	at	at	ADP
ftr-333	1045	4	480	480	PROPN
ftr-333	1045	5	(	(	PUNCT
ftr-333	1045	6	quoting	quote	VERB
ftr-333	1045	7	hernandez	hernandez	PROPN
ftr-333	1045	8	v.	v.	PROPN
ftr-333	1045	9	commissioner	commissioner	PROPN
ftr-333	1045	10	,	,	PUNCT
ftr-333	1045	11	490	490	NUM
ftr-333	1045	12	u.s	u.s	PROPN
ftr-333	1045	13	.	.	PROPN
ftr-333	1045	14	680	680	NUM
ftr-333	1045	15	,	,	PUNCT
ftr-333	1045	16	690	690	NUM
ftr-333	1045	17	(	(	PUNCT
ftr-333	1045	18	1989	1989	NUM
ftr-333	1045	19	)	)	PUNCT
ftr-333	1045	20	)	)	PUNCT
ftr-333	1045	21	.	.	PUNCT
ftr-333	1046	1	239	239	NUM
ftr-333	1046	2	.	.	PUNCT
ftr-333	1047	1	i	i	PRON
ftr-333	1047	2	d.	d.	PROPN
ftr-333	1047	3	(	(	PUNCT
ftr-333	1047	4	quoting	quote	VERB
ftr-333	1047	5	united	united	PROPN
ftr-333	1047	6	states	states	PROPN
ftr-333	1047	7	v.	v.	ADP
ftr-333	1047	8	am	am	PROPN
ftr-333	1047	9	.	.	PUNCT
ftr-333	1048	1	bar	bar	NOUN
ftr-333	1048	2	endowment	endowment	NOUN
ftr-333	1048	3	,	,	PUNCT
ftr-333	1048	4	477	477	NUM
ftr-333	1048	5	u.s	u.s	PROPN
ftr-333	1048	6	.	.	PROPN
ftr-333	1048	7	105	105	NUM
ftr-333	1048	8	,	,	PUNCT
ftr-333	1048	9	116	116	NUM
ftr-333	1048	10	(	(	PUNCT
ftr-333	1048	11	1986	1986	NUM
ftr-333	1048	12	)	)	PUNCT
ftr-333	1048	13	)	)	PUNCT
ftr-333	1048	14	.	.	PUNCT
ftr-333	1049	1	the	the	DET
ftr-333	1049	2	tax	tax	NOUN
ftr-333	1049	3	court	court	NOUN
ftr-333	1049	4	also	also	ADV
ftr-333	1049	5	interestingly	interestingly	ADV
ftr-333	1049	6	cited	cite	VERB
ftr-333	1049	7	singer	singer	PROPN
ftr-333	1049	8	co.	co.	PROPN
ftr-333	1049	9	v.	v.	PROPN
ftr-333	1049	10	united	united	PROPN
ftr-333	1049	11	states	states	PROPN
ftr-333	1049	12	,	,	PUNCT
ftr-333	1049	13	196	196	NUM
ftr-333	1049	14	ct	ct	NOUN
ftr-333	1049	15	.	.	PUNCT
ftr-333	1050	1	cl	cl	NOUN
ftr-333	1050	2	.	.	PUNCT
ftr-333	1051	1	90	90	NUM
ftr-333	1051	2	(	(	PUNCT
ftr-333	1051	3	1971	1971	NUM
ftr-333	1051	4	)	)	PUNCT
ftr-333	1051	5	.	.	PUNCT
ftr-333	1052	1	240	240	NUM
ftr-333	1052	2	.	.	X
ftr-333	1053	1	rolfs	rolfs	PROPN
ftr-333	1053	2	,	,	PUNCT
ftr-333	1053	3	135	135	NUM
ftr-333	1053	4	t.c	t.c	PROPN
ftr-333	1053	5	.	.	PUNCT
ftr-333	1054	1	at	at	ADP
ftr-333	1054	2	480	480	NUM
ftr-333	1054	3	,	,	PUNCT
ftr-333	1054	4	(	(	PUNCT
ftr-333	1054	5	relying	rely	VERB
ftr-333	1054	6	on	on	ADP
ftr-333	1054	7	hernandez	hernandez	PROPN
ftr-333	1054	8	,	,	PUNCT
ftr-333	1054	9	490	490	NUM
ftr-333	1054	10	u.s	u.s	PROPN
ftr-333	1054	11	.	.	PROPN
ftr-333	1054	12	at	at	ADP
ftr-333	1054	13	690–91	690–91	NUM
ftr-333	1054	14	)	)	PUNCT
ftr-333	1054	15	.	.	PUNCT
ftr-333	1055	1	241	241	X
ftr-333	1055	2	.	.	PUNCT
ftr-333	1056	1	i	i	PRON
ftr-333	1056	2	d.	d.	PROPN
ftr-333	1056	3	at	at	ADP
ftr-333	1056	4	487	487	NUM
ftr-333	1056	5	(	(	PUNCT
ftr-333	1056	6	internal	internal	ADJ
ftr-333	1056	7	citations	citation	NOUN
ftr-333	1056	8	omitted	omit	VERB
ftr-333	1056	9	)	)	PUNCT
ftr-333	1056	10	.	.	PUNCT
ftr-333	1057	1	see	see	VERB
ftr-333	1057	2	also	also	ADV
ftr-333	1057	3	rolfs	rolfs	ADJ
ftr-333	1057	4	,	,	PUNCT
ftr-333	1057	5	668	668	NUM
ftr-333	1057	6	f.3d	f.3d	NUM
ftr-333	1057	7	888	888	NUM
ftr-333	1057	8	(	(	PUNCT
ftr-333	1057	9	“	"	PUNCT
ftr-333	1057	10	the	the	DET
ftr-333	1057	11	tax	tax	NOUN
ftr-333	1057	12	court	court	NOUN
ftr-333	1057	13	ruled	rule	VERB
ftr-333	1057	14	correctly	correctly	ADV
ftr-333	1057	15	in	in	ADP
ftr-333	1057	16	this	this	DET
ftr-333	1057	17	case	case	NOUN
ftr-333	1057	18	that	that	SCONJ
ftr-333	1057	19	the	the	DET
ftr-333	1057	20	scharf	scharf	NOUN
ftr-333	1057	21	test	test	NOUN
ftr-333	1057	22	“	"	PUNCT
ftr-333	1057	23	has	have	AUX
ftr-333	1057	24	no	no	DET
ftr-333	1057	25	vitality	vitality	NOUN
ftr-333	1057	26	”	"	PUNCT
ftr-333	1057	27	after	after	ADP
ftr-333	1057	28	american	american	PROPN
ftr-333	1057	29	bar	bar	PROPN
ftr-333	1057	30	endowment	endowment	NOUN
ftr-333	1057	31	.	.	PUNCT
ftr-333	1057	32	”	"	PUNCT
ftr-333	1057	33	)	)	PUNCT
ftr-333	1057	34	.	.	PUNCT
ftr-333	1058	1	but	but	CCONJ
ftr-333	1058	2	see	see	VERB
ftr-333	1058	3	hagen	hagen	NOUN
ftr-333	1058	4	,	,	PUNCT
ftr-333	1058	5	capricious	capricious	ADJ
ftr-333	1058	6	nature	nature	NOUN
ftr-333	1058	7	,	,	PUNCT
ftr-333	1058	8	supra	supra	PROPN
ftr-333	1058	9	note	note	NOUN
ftr-333	1058	10	20	20	NUM
ftr-333	1058	11	,	,	PUNCT
ftr-333	1058	12	at	at	ADP
ftr-333	1058	13	302–04	302–04	NUM
ftr-333	1058	14	(	(	PUNCT
ftr-333	1058	15	arguing	argue	VERB
ftr-333	1058	16	that	that	SCONJ
ftr-333	1058	17	american	american	PROPN
ftr-333	1058	18	bar	bar	PROPN
ftr-333	1058	19	endowment	endowment	NOUN
ftr-333	1058	20	did	do	AUX
ftr-333	1058	21	not	not	PART
ftr-333	1058	22	render	render	VERB
ftr-333	1058	23	scharf	scharf	NOUN
ftr-333	1058	24	moot	moot	NOUN
ftr-333	1058	25	)	)	PUNCT
ftr-333	1058	26	.	.	PUNCT
ftr-333	1059	1	502	502	NUM
ftr-333	1059	2	florida	florida	PROPN
ftr-333	1059	3	tax	tax	NOUN
ftr-333	1059	4	review	review	NOUN
ftr-333	1059	5	[	[	X
ftr-333	1059	6	vol	vol	NOUN
ftr-333	1059	7	.	.	PUNCT
ftr-333	1060	1	12:6	12:6	NUM
ftr-333	1060	2	excess	excess	ADJ
ftr-333	1060	3	payment	payment	NOUN
ftr-333	1060	4	must	must	AUX
ftr-333	1060	5	be	be	AUX
ftr-333	1060	6	made	make	VERB
ftr-333	1060	7	with	with	ADP
ftr-333	1060	8	the	the	DET
ftr-333	1060	9	intention	intention	NOUN
ftr-333	1060	10	of	of	ADP
ftr-333	1060	11	making	make	VERB
ftr-333	1060	12	a	a	DET
ftr-333	1060	13	gift	gift	NOUN
ftr-333	1060	14	.	.	PUNCT
ftr-333	1060	15	”242	”242	PUNCT
ftr-333	1061	1	consequently	consequently	ADV
ftr-333	1061	2	,	,	PUNCT
ftr-333	1061	3	the	the	DET
ftr-333	1061	4	tax	tax	NOUN
ftr-333	1061	5	court	court	NOUN
ftr-333	1061	6	turned	turn	VERB
ftr-333	1061	7	to	to	ADP
ftr-333	1061	8	the	the	DET
ftr-333	1061	9	issue	issue	NOUN
ftr-333	1061	10	of	of	ADP
ftr-333	1061	11	determining	determine	VERB
ftr-333	1061	12	the	the	DET
ftr-333	1061	13	values	value	NOUN
ftr-333	1061	14	of	of	ADP
ftr-333	1061	15	the	the	DET
ftr-333	1061	16	demolition	demolition	NOUN
ftr-333	1061	17	benefit	benefit	NOUN
ftr-333	1061	18	and	and	CCONJ
ftr-333	1061	19	the	the	DET
ftr-333	1061	20	lake	lake	NOUN
ftr-333	1061	21	house.243	house.243	PROPN
ftr-333	1061	22	the	the	DET
ftr-333	1061	23	tax	tax	NOUN
ftr-333	1061	24	court	court	NOUN
ftr-333	1061	25	held	hold	VERB
ftr-333	1061	26	the	the	DET
ftr-333	1061	27	value	value	NOUN
ftr-333	1061	28	of	of	ADP
ftr-333	1061	29	the	the	DET
ftr-333	1061	30	demolition	demolition	NOUN
ftr-333	1061	31	benefit	benefit	NOUN
ftr-333	1061	32	received	receive	VERB
ftr-333	1061	33	by	by	ADP
ftr-333	1061	34	the	the	DET
ftr-333	1061	35	taxpayers	taxpayer	NOUN
ftr-333	1061	36	was	be	AUX
ftr-333	1061	37	$	$	SYM
ftr-333	1061	38	10,000	10,000	NUM
ftr-333	1061	39	.	.	PUNCT
ftr-333	1062	1	the	the	DET
ftr-333	1062	2	taxpayers	taxpayer	NOUN
ftr-333	1062	3	asserted	assert	VERB
ftr-333	1062	4	they	they	PRON
ftr-333	1062	5	did	do	AUX
ftr-333	1062	6	not	not	PART
ftr-333	1062	7	receive	receive	VERB
ftr-333	1062	8	a	a	DET
ftr-333	1062	9	benefit	benefit	NOUN
ftr-333	1062	10	because	because	SCONJ
ftr-333	1062	11	the	the	DET
ftr-333	1062	12	contract	contract	NOUN
ftr-333	1062	13	for	for	ADP
ftr-333	1062	14	the	the	DET
ftr-333	1062	15	construction	construction	NOUN
ftr-333	1062	16	of	of	ADP
ftr-333	1062	17	the	the	DET
ftr-333	1062	18	new	new	ADJ
ftr-333	1062	19	house	house	NOUN
ftr-333	1062	20	included	include	VERB
ftr-333	1062	21	a	a	DET
ftr-333	1062	22	fee	fee	NOUN
ftr-333	1062	23	of	of	ADP
ftr-333	1062	24	“	"	PUNCT
ftr-333	1062	25	‘	'	PUNCT
ftr-333	1062	26	$	$	SYM
ftr-333	1062	27	10,000	10,000	NUM
ftr-333	1062	28	to	to	PART
ftr-333	1062	29	$	$	SYM
ftr-333	1062	30	15,000	15,000	NUM
ftr-333	1062	31	’	'	PUNCT
ftr-333	1062	32	in	in	ADP
ftr-333	1062	33	excavation	excavation	NOUN
ftr-333	1062	34	charges	charge	NOUN
ftr-333	1062	35	for	for	ADP
ftr-333	1062	36	clearing	clear	VERB
ftr-333	1062	37	the	the	DET
ftr-333	1062	38	remnants	remnant	NOUN
ftr-333	1062	39	of	of	ADP
ftr-333	1062	40	the	the	DET
ftr-333	1062	41	burn	burn	NOUN
ftr-333	1062	42	and	and	CCONJ
ftr-333	1062	43	concrete	concrete	ADJ
ftr-333	1062	44	foundation	foundation	NOUN
ftr-333	1062	45	of	of	ADP
ftr-333	1062	46	the	the	DET
ftr-333	1062	47	lake	lake	PROPN
ftr-333	1062	48	house	house	PROPN
ftr-333	1062	49	.	.	PUNCT
ftr-333	1062	50	”244	”244	PROPN
ftr-333	1063	1	the	the	DET
ftr-333	1063	2	tax	tax	NOUN
ftr-333	1063	3	court	court	NOUN
ftr-333	1063	4	,	,	PUNCT
ftr-333	1063	5	however	however	ADV
ftr-333	1063	6	,	,	PUNCT
ftr-333	1063	7	rejected	reject	VERB
ftr-333	1063	8	this	this	DET
ftr-333	1063	9	assertion	assertion	NOUN
ftr-333	1063	10	because	because	SCONJ
ftr-333	1063	11	the	the	DET
ftr-333	1063	12	construction	construction	NOUN
ftr-333	1063	13	contract	contract	NOUN
ftr-333	1063	14	did	do	AUX
ftr-333	1063	15	not	not	PART
ftr-333	1063	16	include	include	VERB
ftr-333	1063	17	a	a	DET
ftr-333	1063	18	line	line	NOUN
ftr-333	1063	19	item	item	NOUN
ftr-333	1063	20	specifically	specifically	ADV
ftr-333	1063	21	allocating	allocate	VERB
ftr-333	1063	22	any	any	DET
ftr-333	1063	23	portion	portion	NOUN
ftr-333	1063	24	of	of	ADP
ftr-333	1063	25	the	the	DET
ftr-333	1063	26	total	total	ADJ
ftr-333	1063	27	contract	contract	NOUN
ftr-333	1063	28	price	price	NOUN
ftr-333	1063	29	to	to	ADP
ftr-333	1063	30	excavation	excavation	NOUN
ftr-333	1063	31	and	and	CCONJ
ftr-333	1063	32	debris	debris	NOUN
ftr-333	1063	33	removal.245	removal.245	NOUN
ftr-333	1063	34	instead	instead	ADV
ftr-333	1063	35	,	,	PUNCT
ftr-333	1063	36	the	the	DET
ftr-333	1063	37	tax	tax	NOUN
ftr-333	1063	38	court	court	NOUN
ftr-333	1063	39	based	base	VERB
ftr-333	1063	40	its	its	PRON
ftr-333	1063	41	finding	finding	NOUN
ftr-333	1063	42	on	on	ADP
ftr-333	1063	43	the	the	DET
ftr-333	1063	44	fact	fact	NOUN
ftr-333	1063	45	that	that	SCONJ
ftr-333	1063	46	both	both	CCONJ
ftr-333	1063	47	the	the	DET
ftr-333	1063	48	taxpayers	taxpayer	NOUN
ftr-333	1063	49	’	'	PUNCT
ftr-333	1063	50	and	and	CCONJ
ftr-333	1063	51	the	the	DET
ftr-333	1063	52	service	service	NOUN
ftr-333	1063	53	’s	’s	PART
ftr-333	1063	54	experts	expert	NOUN
ftr-333	1063	55	found	find	VERB
ftr-333	1063	56	the	the	DET
ftr-333	1063	57	cost	cost	NOUN
ftr-333	1063	58	to	to	PART
ftr-333	1063	59	have	have	VERB
ftr-333	1063	60	the	the	DET
ftr-333	1063	61	lake	lake	PROPN
ftr-333	1063	62	house	house	PROPN
ftr-333	1063	63	demolished	demolish	VERB
ftr-333	1063	64	to	to	PART
ftr-333	1063	65	be	be	AUX
ftr-333	1063	66	in	in	ADP
ftr-333	1063	67	the	the	DET
ftr-333	1063	68	range	range	NOUN
ftr-333	1063	69	of	of	ADP
ftr-333	1063	70	$	$	SYM
ftr-333	1063	71	10,000	10,000	NUM
ftr-333	1063	72	.	.	PUNCT
ftr-333	1064	1	thus	thus	ADV
ftr-333	1064	2	,	,	PUNCT
ftr-333	1064	3	the	the	DET
ftr-333	1064	4	tax	tax	NOUN
ftr-333	1064	5	court	court	NOUN
ftr-333	1064	6	turned	turn	VERB
ftr-333	1064	7	to	to	ADP
ftr-333	1064	8	the	the	DET
ftr-333	1064	9	harder	hard	ADJ
ftr-333	1064	10	issue	issue	NOUN
ftr-333	1064	11	of	of	ADP
ftr-333	1064	12	valuing	value	VERB
ftr-333	1064	13	the	the	DET
ftr-333	1064	14	donation	donation	NOUN
ftr-333	1064	15	of	of	ADP
ftr-333	1064	16	the	the	DET
ftr-333	1064	17	lake	lake	PROPN
ftr-333	1064	18	house	house	PROPN
ftr-333	1064	19	.	.	PUNCT
ftr-333	1065	1	in	in	ADP
ftr-333	1065	2	valuing	value	VERB
ftr-333	1065	3	the	the	DET
ftr-333	1065	4	lake	lake	PROPN
ftr-333	1065	5	house	house	PROPN
ftr-333	1065	6	,	,	PUNCT
ftr-333	1065	7	the	the	DET
ftr-333	1065	8	tax	tax	NOUN
ftr-333	1065	9	court	court	NOUN
ftr-333	1065	10	focused	focus	VERB
ftr-333	1065	11	on	on	ADP
ftr-333	1065	12	the	the	DET
ftr-333	1065	13	rule	rule	NOUN
ftr-333	1065	14	of	of	ADP
ftr-333	1065	15	law	law	NOUN
ftr-333	1065	16	requiring	require	VERB
ftr-333	1065	17	that	that	SCONJ
ftr-333	1065	18	any	any	DET
ftr-333	1065	19	restrictions	restriction	NOUN
ftr-333	1065	20	and/or	and/or	CCONJ
ftr-333	1065	21	conditions	condition	NOUN
ftr-333	1065	22	limiting	limit	VERB
ftr-333	1065	23	the	the	DET
ftr-333	1065	24	marketability	marketability	NOUN
ftr-333	1065	25	of	of	ADP
ftr-333	1065	26	contributed	contribute	VERB
ftr-333	1065	27	property	property	NOUN
ftr-333	1065	28	on	on	ADP
ftr-333	1065	29	the	the	DET
ftr-333	1065	30	date	date	NOUN
ftr-333	1065	31	of	of	ADP
ftr-333	1065	32	the	the	DET
ftr-333	1065	33	contribution	contribution	NOUN
ftr-333	1065	34	,	,	PUNCT
ftr-333	1065	35	including	include	VERB
ftr-333	1065	36	those	those	PRON
ftr-333	1065	37	imposed	impose	VERB
ftr-333	1065	38	by	by	ADP
ftr-333	1065	39	the	the	DET
ftr-333	1065	40	donor	donor	NOUN
ftr-333	1065	41	,	,	PUNCT
ftr-333	1065	42	must	must	AUX
ftr-333	1065	43	be	be	AUX
ftr-333	1065	44	considered	consider	VERB
ftr-333	1065	45	when	when	SCONJ
ftr-333	1065	46	determining	determine	VERB
ftr-333	1065	47	the	the	DET
ftr-333	1065	48	fair	fair	ADJ
ftr-333	1065	49	market	market	NOUN
ftr-333	1065	50	value	value	NOUN
ftr-333	1065	51	of	of	ADP
ftr-333	1065	52	the	the	DET
ftr-333	1065	53	contributed	contribute	VERB
ftr-333	1065	54	property	property	NOUN
ftr-333	1065	55	.	.	PUNCT
ftr-333	1066	1	the	the	DET
ftr-333	1066	2	tax	tax	NOUN
ftr-333	1066	3	court	court	NOUN
ftr-333	1066	4	agreed	agree	VERB
ftr-333	1066	5	with	with	ADP
ftr-333	1066	6	the	the	DET
ftr-333	1066	7	taxpayers	taxpayer	NOUN
ftr-333	1066	8	that	that	PRON
ftr-333	1066	9	the	the	DET
ftr-333	1066	10	lake	lake	PROPN
ftr-333	1066	11	house	house	PROPN
ftr-333	1066	12	could	could	AUX
ftr-333	1066	13	be	be	AUX
ftr-333	1066	14	separately	separately	ADV
ftr-333	1066	15	valued	value	VERB
ftr-333	1066	16	from	from	ADP
ftr-333	1066	17	the	the	DET
ftr-333	1066	18	underlying	underlie	VERB
ftr-333	1066	19	land	land	NOUN
ftr-333	1066	20	as	as	ADP
ftr-333	1066	21	the	the	DET
ftr-333	1066	22	“	"	PUNCT
ftr-333	1066	23	donation	donation	NOUN
ftr-333	1066	24	of	of	ADP
ftr-333	1066	25	the	the	DET
ftr-333	1066	26	lake	lake	PROPN
ftr-333	1066	27	house	house	PROPN
ftr-333	1066	28	to	to	ADP
ftr-333	1066	29	the	the	DET
ftr-333	1066	30	[	[	X
ftr-333	1066	31	fire	fire	NOUN
ftr-333	1066	32	department	department	NOUN
ftr-333	1066	33	]	]	PUNCT
ftr-333	1066	34	,	,	PUNCT
ftr-333	1066	35	without	without	ADP
ftr-333	1066	36	[	[	X
ftr-333	1066	37	the	the	DET
ftr-333	1066	38	taxpayers	taxpayer	NOUN
ftr-333	1066	39	’	'	PUNCT
ftr-333	1066	40	]	]	PUNCT
ftr-333	1066	41	conveyance	conveyance	NOUN
ftr-333	1066	42	of	of	ADP
ftr-333	1066	43	the	the	DET
ftr-333	1066	44	underlying	underlie	VERB
ftr-333	1066	45	land	land	NOUN
ftr-333	1066	46	on	on	ADP
ftr-333	1066	47	which	which	PRON
ftr-333	1066	48	it	it	PRON
ftr-333	1066	49	was	be	AUX
ftr-333	1066	50	sited	site	VERB
ftr-333	1066	51	,	,	PUNCT
ftr-333	1066	52	effected	effect	VERB
ftr-333	1066	53	a	a	DET
ftr-333	1066	54	‘	'	PUNCT
ftr-333	1066	55	constructive	constructive	ADJ
ftr-333	1066	56	severance	severance	NOUN
ftr-333	1066	57	’	'	PUNCT
ftr-333	1066	58	of	of	ADP
ftr-333	1066	59	the	the	DET
ftr-333	1066	60	structure	structure	NOUN
ftr-333	1066	61	from	from	ADP
ftr-333	1066	62	the	the	DET
ftr-333	1066	63	land	land	NOUN
ftr-333	1066	64	,	,	PUNCT
ftr-333	1066	65	recognized	recognize	VERB
ftr-333	1066	66	under	under	ADP
ftr-333	1066	67	wisconsin	wisconsin	PROPN
ftr-333	1066	68	law	law	NOUN
ftr-333	1066	69	,	,	PUNCT
ftr-333	1066	70	even	even	ADV
ftr-333	1066	71	though	though	SCONJ
ftr-333	1066	72	the	the	DET
ftr-333	1066	73	structure	structure	NOUN
ftr-333	1066	74	remained	remain	VERB
ftr-333	1066	75	affixed	affix	VERB
ftr-333	1066	76	to	to	ADP
ftr-333	1066	77	the	the	DET
ftr-333	1066	78	land	land	NOUN
ftr-333	1066	79	.	.	PUNCT
ftr-333	1067	1	”246	”246	ADP
ftr-333	1068	1	242	242	NUM
ftr-333	1068	2	.	.	PUNCT
ftr-333	1069	1	rolfs	rolfs	PROPN
ftr-333	1069	2	,	,	PUNCT
ftr-333	1069	3	135	135	NUM
ftr-333	1069	4	t.c	t.c	PROPN
ftr-333	1069	5	.	.	PUNCT
ftr-333	1070	1	at	at	ADP
ftr-333	1070	2	486	486	NUM
ftr-333	1070	3	.	.	PUNCT
ftr-333	1070	4	243	243	NUM
ftr-333	1070	5	.	.	PUNCT
ftr-333	1071	1	see	see	VERB
ftr-333	1071	2	generally	generally	ADV
ftr-333	1071	3	reg	reg	ADJ
ftr-333	1071	4	.	.	PUNCT
ftr-333	1072	1	§	§	PROPN
ftr-333	1072	2	1.170a-1(c)(1	1.170a-1(c)(1	NUM
ftr-333	1072	3	)	)	PUNCT
ftr-333	1072	4	)	)	PUNCT
ftr-333	1072	5	(	(	PUNCT
ftr-333	1072	6	“	"	PUNCT
ftr-333	1072	7	if	if	SCONJ
ftr-333	1072	8	a	a	DET
ftr-333	1072	9	charitable	charitable	ADJ
ftr-333	1072	10	contribution	contribution	NOUN
ftr-333	1072	11	is	be	AUX
ftr-333	1072	12	made	make	VERB
ftr-333	1072	13	in	in	ADP
ftr-333	1072	14	property	property	NOUN
ftr-333	1072	15	other	other	ADJ
ftr-333	1072	16	than	than	ADP
ftr-333	1072	17	money	money	NOUN
ftr-333	1072	18	,	,	PUNCT
ftr-333	1072	19	the	the	DET
ftr-333	1072	20	amount	amount	NOUN
ftr-333	1072	21	of	of	ADP
ftr-333	1072	22	the	the	DET
ftr-333	1072	23	contribution	contribution	NOUN
ftr-333	1072	24	is	be	AUX
ftr-333	1072	25	the	the	DET
ftr-333	1072	26	fair	fair	ADJ
ftr-333	1072	27	market	market	NOUN
ftr-333	1072	28	value	value	NOUN
ftr-333	1072	29	of	of	ADP
ftr-333	1072	30	the	the	DET
ftr-333	1072	31	property	property	NOUN
ftr-333	1072	32	at	at	ADP
ftr-333	1072	33	the	the	DET
ftr-333	1072	34	time	time	NOUN
ftr-333	1072	35	of	of	ADP
ftr-333	1072	36	the	the	DET
ftr-333	1072	37	contribution	contribution	NOUN
ftr-333	1072	38	.	.	PUNCT
ftr-333	1072	39	.	.	PUNCT
ftr-333	1072	40	.	.	PUNCT
ftr-333	1072	41	.	.	PUNCT
ftr-333	1072	42	”	"	PUNCT
ftr-333	1072	43	)	)	PUNCT
ftr-333	1072	44	;	;	PUNCT
ftr-333	1073	1	reg	reg	NOUN
ftr-333	1073	2	.	.	PUNCT
ftr-333	1074	1	§	§	PROPN
ftr-333	1074	2	1.170a-1(c)(2	1.170a-1(c)(2	NUM
ftr-333	1074	3	)	)	PUNCT
ftr-333	1074	4	(	(	PUNCT
ftr-333	1074	5	“	"	PUNCT
ftr-333	1074	6	the	the	DET
ftr-333	1074	7	fair	fair	ADJ
ftr-333	1074	8	market	market	NOUN
ftr-333	1074	9	value	value	NOUN
ftr-333	1074	10	is	be	AUX
ftr-333	1074	11	the	the	DET
ftr-333	1074	12	price	price	NOUN
ftr-333	1074	13	at	at	ADP
ftr-333	1074	14	which	which	PRON
ftr-333	1074	15	the	the	DET
ftr-333	1074	16	property	property	NOUN
ftr-333	1074	17	would	would	AUX
ftr-333	1074	18	change	change	VERB
ftr-333	1074	19	hands	hand	NOUN
ftr-333	1074	20	between	between	ADP
ftr-333	1074	21	a	a	DET
ftr-333	1074	22	willing	willing	ADJ
ftr-333	1074	23	buyer	buyer	NOUN
ftr-333	1074	24	and	and	CCONJ
ftr-333	1074	25	a	a	DET
ftr-333	1074	26	willing	willing	ADJ
ftr-333	1074	27	seller	seller	NOUN
ftr-333	1074	28	,	,	PUNCT
ftr-333	1074	29	neither	neither	CCONJ
ftr-333	1074	30	being	be	AUX
ftr-333	1074	31	under	under	ADP
ftr-333	1074	32	any	any	DET
ftr-333	1074	33	compulsion	compulsion	NOUN
ftr-333	1074	34	to	to	PART
ftr-333	1074	35	buy	buy	VERB
ftr-333	1074	36	or	or	CCONJ
ftr-333	1074	37	sell	sell	VERB
ftr-333	1074	38	and	and	CCONJ
ftr-333	1074	39	both	both	PRON
ftr-333	1074	40	having	have	VERB
ftr-333	1074	41	reasonable	reasonable	ADJ
ftr-333	1074	42	knowledge	knowledge	NOUN
ftr-333	1074	43	of	of	ADP
ftr-333	1074	44	relevant	relevant	ADJ
ftr-333	1074	45	facts	fact	NOUN
ftr-333	1074	46	.	.	PUNCT
ftr-333	1074	47	”	"	PUNCT
ftr-333	1074	48	)	)	PUNCT
ftr-333	1074	49	.	.	PUNCT
ftr-333	1075	1	244	244	NUM
ftr-333	1075	2	.	.	PUNCT
ftr-333	1076	1	rolfs	rolfs	PROPN
ftr-333	1076	2	,	,	PUNCT
ftr-333	1076	3	135	135	NUM
ftr-333	1076	4	t.c	t.c	PROPN
ftr-333	1076	5	.	.	PUNCT
ftr-333	1077	1	at	at	ADP
ftr-333	1077	2	488	488	NUM
ftr-333	1077	3	(	(	PUNCT
ftr-333	1077	4	“	"	PUNCT
ftr-333	1077	5	[	[	X
ftr-333	1077	6	taxpayers	taxpayer	NOUN
ftr-333	1077	7	]	]	X
ftr-333	1077	8	argue	argue	VERB
ftr-333	1077	9	on	on	ADP
ftr-333	1077	10	brief	brief	NOUN
ftr-333	1077	11	that	that	SCONJ
ftr-333	1077	12	these	these	DET
ftr-333	1077	13	additional	additional	ADJ
ftr-333	1077	14	excavation	excavation	NOUN
ftr-333	1077	15	costs	cost	NOUN
ftr-333	1077	16	demonstrate	demonstrate	VERB
ftr-333	1077	17	that	that	SCONJ
ftr-333	1077	18	[	[	X
ftr-333	1077	19	taxpayers	taxpayer	NOUN
ftr-333	1077	20	]	]	PUNCT
ftr-333	1077	21	did	do	AUX
ftr-333	1077	22	not	not	PART
ftr-333	1077	23	save	save	VERB
ftr-333	1077	24	anything	anything	PRON
ftr-333	1077	25	from	from	ADP
ftr-333	1077	26	the	the	DET
ftr-333	1077	27	demolition	demolition	NOUN
ftr-333	1077	28	resulting	result	VERB
ftr-333	1077	29	from	from	ADP
ftr-333	1077	30	the	the	DET
ftr-333	1077	31	burning	burning	NOUN
ftr-333	1077	32	and	and	CCONJ
ftr-333	1077	33	therefore	therefore	ADV
ftr-333	1077	34	received	receive	VERB
ftr-333	1077	35	no	no	DET
ftr-333	1077	36	benefit	benefit	NOUN
ftr-333	1077	37	from	from	ADP
ftr-333	1077	38	their	their	PRON
ftr-333	1077	39	donation	donation	NOUN
ftr-333	1077	40	of	of	ADP
ftr-333	1077	41	the	the	DET
ftr-333	1077	42	lake	lake	PROPN
ftr-333	1077	43	house	house	PROPN
ftr-333	1077	44	to	to	ADP
ftr-333	1077	45	the	the	DET
ftr-333	1077	46	vfd	vfd	PROPN
ftr-333	1077	47	.	.	PUNCT
ftr-333	1077	48	”	"	PUNCT
ftr-333	1077	49	)	)	PUNCT
ftr-333	1078	1	245	245	NUM
ftr-333	1078	2	.	.	PUNCT
ftr-333	1079	1	i	i	PRON
ftr-333	1079	2	d.	d.	PROPN
ftr-333	1079	3	(	(	PUNCT
ftr-333	1079	4	stating	state	VERB
ftr-333	1079	5	that	that	SCONJ
ftr-333	1079	6	“	"	PUNCT
ftr-333	1079	7	[	[	X
ftr-333	1079	8	m]oreover	m]oreover	X
ftr-333	1079	9	,	,	PUNCT
ftr-333	1079	10	a	a	DET
ftr-333	1079	11	preprinted	preprinte	VERB
ftr-333	1079	12	portion	portion	NOUN
ftr-333	1079	13	of	of	ADP
ftr-333	1079	14	the	the	DET
ftr-333	1079	15	contract	contract	NOUN
ftr-333	1079	16	covering	cover	VERB
ftr-333	1079	17	‘	'	PUNCT
ftr-333	1079	18	building	building	NOUN
ftr-333	1079	19	site	site	NOUN
ftr-333	1079	20	conditions	condition	NOUN
ftr-333	1079	21	’	'	PUNCT
ftr-333	1079	22	has	have	AUX
ftr-333	1079	23	been	be	AUX
ftr-333	1079	24	lined	line	VERB
ftr-333	1079	25	through	through	ADP
ftr-333	1079	26	by	by	ADP
ftr-333	1079	27	the	the	DET
ftr-333	1079	28	parties	party	NOUN
ftr-333	1079	29	to	to	ADP
ftr-333	1079	30	the	the	DET
ftr-333	1079	31	contract	contract	NOUN
ftr-333	1079	32	,	,	PUNCT
ftr-333	1079	33	creating	create	VERB
ftr-333	1079	34	an	an	DET
ftr-333	1079	35	inference	inference	NOUN
ftr-333	1079	36	that	that	PRON
ftr-333	1079	37	the	the	DET
ftr-333	1079	38	contract	contract	NOUN
ftr-333	1079	39	price	price	NOUN
ftr-333	1079	40	did	do	AUX
ftr-333	1079	41	not	not	PART
ftr-333	1079	42	cover	cover	VERB
ftr-333	1079	43	any	any	DET
ftr-333	1079	44	significant	significant	ADJ
ftr-333	1079	45	debris	debris	NOUN
ftr-333	1079	46	or	or	CCONJ
ftr-333	1079	47	foundation	foundation	NOUN
ftr-333	1079	48	removal	removal	NOUN
ftr-333	1079	49	services	service	NOUN
ftr-333	1079	50	”	"	PUNCT
ftr-333	1079	51	)	)	PUNCT
ftr-333	1079	52	.	.	PUNCT
ftr-333	1080	1	246	246	NUM
ftr-333	1080	2	.	.	PUNCT
ftr-333	1081	1	i	i	PRON
ftr-333	1081	2	d.	d.	PROPN
ftr-333	1081	3	at	at	ADP
ftr-333	1081	4	489–90	489–90	NUM
ftr-333	1081	5	.	.	PUNCT
ftr-333	1082	1	arguably	arguably	ADV
ftr-333	1082	2	,	,	PUNCT
ftr-333	1082	3	based	base	VERB
ftr-333	1082	4	on	on	ADP
ftr-333	1082	5	the	the	DET
ftr-333	1082	6	tax	tax	NOUN
ftr-333	1082	7	court	court	NOUN
ftr-333	1082	8	’s	’s	PART
ftr-333	1082	9	holding	hold	VERB
ftr-333	1082	10	that	that	SCONJ
ftr-333	1082	11	the	the	DET
ftr-333	1082	12	home	home	NOUN
ftr-333	1082	13	was	be	AUX
ftr-333	1082	14	severed	sever	VERB
ftr-333	1082	15	from	from	ADP
ftr-333	1082	16	the	the	DET
ftr-333	1082	17	underlying	underlie	VERB
ftr-333	1082	18	land	land	NOUN
ftr-333	1082	19	,	,	PUNCT
ftr-333	1082	20	one	one	PRON
ftr-333	1082	21	could	could	AUX
ftr-333	1082	22	foresee	foresee	VERB
ftr-333	1082	23	that	that	SCONJ
ftr-333	1082	24	if	if	SCONJ
ftr-333	1082	25	the	the	DET
ftr-333	1082	26	tax	tax	NOUN
ftr-333	1082	27	court	court	NOUN
ftr-333	1082	28	would	would	AUX
ftr-333	1082	29	have	have	AUX
ftr-333	1082	30	addressed	address	VERB
ftr-333	1082	31	the	the	DET
ftr-333	1082	32	service	service	NOUN
ftr-333	1082	33	’s	’s	PART
ftr-333	1082	34	alternative	alternative	ADJ
ftr-333	1082	35	partial	partial	ADJ
ftr-333	1082	36	interest	interest	NOUN
ftr-333	1082	37	argument	argument	NOUN
ftr-333	1082	38	,	,	PUNCT
ftr-333	1082	39	that	that	SCONJ
ftr-333	1082	40	the	the	DET
ftr-333	1082	41	tax	tax	NOUN
ftr-333	1082	42	court	court	NOUN
ftr-333	1082	43	would	would	AUX
ftr-333	1082	44	have	have	AUX
ftr-333	1082	45	held	hold	VERB
ftr-333	1082	46	that	that	DET
ftr-333	1082	47	land	land	NOUN
ftr-333	1082	48	and	and	CCONJ
ftr-333	1082	49	the	the	DET
ftr-333	1082	50	house	house	NOUN
ftr-333	1082	51	were	be	AUX
ftr-333	1082	52	two	two	NUM
ftr-333	1082	53	distinct	distinct	ADJ
ftr-333	1082	54	pieces	piece	NOUN
ftr-333	1082	55	of	of	ADP
ftr-333	1082	56	property	property	NOUN
ftr-333	1082	57	.	.	PUNCT
ftr-333	1083	1	2012	2012	NUM
ftr-333	1083	2	]	]	PUNCT
ftr-333	1083	3	relighting	relighte	VERB
ftr-333	1083	4	the	the	DET
ftr-333	1083	5	charitable	charitable	ADJ
ftr-333	1083	6	deductions	deduction	NOUN
ftr-333	1083	7	503	503	NUM
ftr-333	1083	8	however	however	ADV
ftr-333	1083	9	,	,	PUNCT
ftr-333	1083	10	because	because	SCONJ
ftr-333	1083	11	the	the	DET
ftr-333	1083	12	taxpayers	taxpayer	NOUN
ftr-333	1083	13	transferred	transfer	VERB
ftr-333	1083	14	the	the	DET
ftr-333	1083	15	lake	lake	PROPN
ftr-333	1083	16	house	house	NOUN
ftr-333	1083	17	and	and	CCONJ
ftr-333	1083	18	not	not	PART
ftr-333	1083	19	the	the	DET
ftr-333	1083	20	underlying	underlie	VERB
ftr-333	1083	21	land	land	NOUN
ftr-333	1083	22	,	,	PUNCT
ftr-333	1083	23	the	the	DET
ftr-333	1083	24	tax	tax	NOUN
ftr-333	1083	25	court	court	NOUN
ftr-333	1083	26	determined	determine	VERB
ftr-333	1083	27	that	that	SCONJ
ftr-333	1083	28	a	a	DET
ftr-333	1083	29	restriction	restriction	NOUN
ftr-333	1083	30	or	or	CCONJ
ftr-333	1083	31	condition	condition	NOUN
ftr-333	1083	32	was	be	AUX
ftr-333	1083	33	created	create	VERB
ftr-333	1083	34	on	on	ADP
ftr-333	1083	35	the	the	DET
ftr-333	1083	36	marketability	marketability	NOUN
ftr-333	1083	37	of	of	ADP
ftr-333	1083	38	the	the	DET
ftr-333	1083	39	donation	donation	NOUN
ftr-333	1083	40	because	because	SCONJ
ftr-333	1083	41	the	the	DET
ftr-333	1083	42	lake	lake	PROPN
ftr-333	1083	43	house	house	PROPN
ftr-333	1083	44	could	could	AUX
ftr-333	1083	45	not	not	PART
ftr-333	1083	46	remain	remain	VERB
ftr-333	1083	47	in	in	ADP
ftr-333	1083	48	its	its	PRON
ftr-333	1083	49	current	current	ADJ
ftr-333	1083	50	location	location	NOUN
ftr-333	1083	51	.	.	PUNCT
ftr-333	1084	1	the	the	DET
ftr-333	1084	2	tax	tax	NOUN
ftr-333	1084	3	court	court	NOUN
ftr-333	1084	4	determined	determine	VERB
ftr-333	1084	5	there	there	PRON
ftr-333	1084	6	were	be	VERB
ftr-333	1084	7	two	two	NUM
ftr-333	1084	8	additional	additional	ADJ
ftr-333	1084	9	restrictions	restriction	NOUN
ftr-333	1084	10	or	or	CCONJ
ftr-333	1084	11	conditions	condition	NOUN
ftr-333	1084	12	on	on	ADP
ftr-333	1084	13	the	the	DET
ftr-333	1084	14	lake	lake	PROPN
ftr-333	1084	15	house	house	PROPN
ftr-333	1084	16	:	:	PUNCT
ftr-333	1084	17	(	(	PUNCT
ftr-333	1084	18	1	1	X
ftr-333	1084	19	)	)	PUNCT
ftr-333	1084	20	restricting	restrict	VERB
ftr-333	1084	21	the	the	DET
ftr-333	1084	22	use	use	NOUN
ftr-333	1084	23	to	to	PART
ftr-333	1084	24	fire	fire	VERB
ftr-333	1084	25	and	and	CCONJ
ftr-333	1084	26	police	police	NOUN
ftr-333	1084	27	training	training	NOUN
ftr-333	1084	28	and	and	CCONJ
ftr-333	1084	29	(	(	PUNCT
ftr-333	1084	30	2	2	X
ftr-333	1084	31	)	)	PUNCT
ftr-333	1084	32	requiring	require	VERB
ftr-333	1084	33	the	the	DET
ftr-333	1084	34	house	house	NOUN
ftr-333	1084	35	to	to	PART
ftr-333	1084	36	be	be	AUX
ftr-333	1084	37	burnt	burn	VERB
ftr-333	1084	38	down	down	ADP
ftr-333	1084	39	within	within	ADP
ftr-333	1084	40	a	a	DET
ftr-333	1084	41	short	short	ADJ
ftr-333	1084	42	period	period	NOUN
ftr-333	1084	43	of	of	ADP
ftr-333	1084	44	time	time	NOUN
ftr-333	1084	45	after	after	ADP
ftr-333	1084	46	the	the	DET
ftr-333	1084	47	donation.247	donation.247	PROPN
ftr-333	1084	48	consequently	consequently	ADV
ftr-333	1084	49	,	,	PUNCT
ftr-333	1084	50	the	the	DET
ftr-333	1084	51	tax	tax	NOUN
ftr-333	1084	52	court	court	NOUN
ftr-333	1084	53	did	do	AUX
ftr-333	1084	54	not	not	PART
ftr-333	1084	55	accept	accept	VERB
ftr-333	1084	56	the	the	DET
ftr-333	1084	57	taxpayers	taxpayer	NOUN
ftr-333	1084	58	’	’	PART
ftr-333	1084	59	qualified	qualified	ADJ
ftr-333	1084	60	appraisal	appraisal	NOUN
ftr-333	1084	61	in	in	ADP
ftr-333	1084	62	the	the	DET
ftr-333	1084	63	amount	amount	NOUN
ftr-333	1084	64	of	of	ADP
ftr-333	1084	65	$	$	SYM
ftr-333	1084	66	76,000	76,000	NUM
ftr-333	1084	67	because	because	SCONJ
ftr-333	1084	68	it	it	PRON
ftr-333	1084	69	used	use	VERB
ftr-333	1084	70	the	the	DET
ftr-333	1084	71	“	"	PUNCT
ftr-333	1084	72	before	before	ADP
ftr-333	1084	73	and	and	CCONJ
ftr-333	1084	74	after	after	ADP
ftr-333	1084	75	”	"	PUNCT
ftr-333	1084	76	approach	approach	NOUN
ftr-333	1084	77	which	which	PRON
ftr-333	1084	78	did	do	AUX
ftr-333	1084	79	not	not	PART
ftr-333	1084	80	consider	consider	VERB
ftr-333	1084	81	the	the	DET
ftr-333	1084	82	restrictions	restriction	NOUN
ftr-333	1084	83	placed	place	VERB
ftr-333	1084	84	on	on	ADP
ftr-333	1084	85	the	the	DET
ftr-333	1084	86	lake	lake	NOUN
ftr-333	1084	87	house.248	house.248	VERB
ftr-333	1084	88	furthermore	furthermore	ADV
ftr-333	1084	89	,	,	PUNCT
ftr-333	1084	90	the	the	DET
ftr-333	1084	91	tax	tax	NOUN
ftr-333	1084	92	court	court	NOUN
ftr-333	1084	93	determined	determine	VERB
ftr-333	1084	94	there	there	PRON
ftr-333	1084	95	was	be	VERB
ftr-333	1084	96	no	no	DET
ftr-333	1084	97	authority	authority	NOUN
ftr-333	1084	98	for	for	ADP
ftr-333	1084	99	using	use	VERB
ftr-333	1084	100	the	the	DET
ftr-333	1084	101	“	"	PUNCT
ftr-333	1084	102	before	before	ADP
ftr-333	1084	103	and	and	CCONJ
ftr-333	1084	104	after	after	ADP
ftr-333	1084	105	”	"	PUNCT
ftr-333	1084	106	approach	approach	NOUN
ftr-333	1084	107	in	in	ADP
ftr-333	1084	108	situations	situation	NOUN
ftr-333	1084	109	where	where	SCONJ
ftr-333	1084	110	the	the	DET
ftr-333	1084	111	property	property	NOUN
ftr-333	1084	112	was	be	AUX
ftr-333	1084	113	severed	sever	VERB
ftr-333	1084	114	from	from	ADP
ftr-333	1084	115	the	the	DET
ftr-333	1084	116	underlying	underlie	VERB
ftr-333	1084	117	land	land	NOUN
ftr-333	1084	118	and	and	CCONJ
ftr-333	1084	119	laden	laden	ADJ
ftr-333	1084	120	with	with	ADP
ftr-333	1084	121	restrictions	restriction	NOUN
ftr-333	1084	122	on	on	ADP
ftr-333	1084	123	use.249	use.249	NOUN
ftr-333	1084	124	instead	instead	ADV
ftr-333	1084	125	,	,	PUNCT
ftr-333	1084	126	the	the	DET
ftr-333	1084	127	tax	tax	NOUN
ftr-333	1084	128	court	court	NOUN
ftr-333	1084	129	relied	rely	VERB
ftr-333	1084	130	on	on	ADP
ftr-333	1084	131	the	the	DET
ftr-333	1084	132	service	service	NOUN
ftr-333	1084	133	’s	’s	PART
ftr-333	1084	134	experts	expert	NOUN
ftr-333	1084	135	and	and	CCONJ
ftr-333	1084	136	held	hold	VERB
ftr-333	1084	137	that	that	SCONJ
ftr-333	1084	138	the	the	DET
ftr-333	1084	139	property	property	NOUN
ftr-333	1084	140	was	be	AUX
ftr-333	1084	141	of	of	ADP
ftr-333	1084	142	minimal	minimal	ADJ
ftr-333	1084	143	value	value	NOUN
ftr-333	1084	144	due	due	ADP
ftr-333	1084	145	to	to	ADP
ftr-333	1084	146	the	the	DET
ftr-333	1084	147	underlying	underlying	ADJ
ftr-333	1084	148	restrictions	restriction	NOUN
ftr-333	1084	149	and	and	CCONJ
ftr-333	1084	150	conditions	condition	NOUN
ftr-333	1084	151	of	of	ADP
ftr-333	1084	152	the	the	DET
ftr-333	1084	153	donated	donate	VERB
ftr-333	1084	154	lake	lake	PROPN
ftr-333	1084	155	house	house	PROPN
ftr-333	1084	156	.	.	PUNCT
ftr-333	1085	1	the	the	DET
ftr-333	1085	2	tax	tax	NOUN
ftr-333	1085	3	court	court	NOUN
ftr-333	1085	4	examined	examine	VERB
ftr-333	1085	5	the	the	DET
ftr-333	1085	6	impact	impact	NOUN
ftr-333	1085	7	of	of	ADP
ftr-333	1085	8	the	the	DET
ftr-333	1085	9	severance	severance	NOUN
ftr-333	1085	10	of	of	ADP
ftr-333	1085	11	the	the	DET
ftr-333	1085	12	lake	lake	PROPN
ftr-333	1085	13	house	house	PROPN
ftr-333	1085	14	from	from	ADP
ftr-333	1085	15	the	the	DET
ftr-333	1085	16	underlying	underlie	VERB
ftr-333	1085	17	land	land	NOUN
ftr-333	1085	18	and	and	CCONJ
ftr-333	1085	19	determined	determine	VERB
ftr-333	1085	20	this	this	DET
ftr-333	1085	21	fact	fact	NOUN
ftr-333	1085	22	“	"	PUNCT
ftr-333	1085	23	rendered	render	VERB
ftr-333	1085	24	the	the	DET
ftr-333	1085	25	lake	lake	PROPN
ftr-333	1085	26	house	house	PROPN
ftr-333	1085	27	virtually	virtually	ADV
ftr-333	1085	28	worthless	worthless	ADJ
ftr-333	1085	29	.	.	PUNCT
ftr-333	1086	1	”250	”250	PROPN
ftr-333	1086	2	the	the	DET
ftr-333	1086	3	court	court	NOUN
ftr-333	1086	4	subsequently	subsequently	ADV
ftr-333	1086	5	examined	examine	VERB
ftr-333	1086	6	the	the	DET
ftr-333	1086	7	impact	impact	NOUN
ftr-333	1086	8	of	of	ADP
ftr-333	1086	9	the	the	DET
ftr-333	1086	10	restriction	restriction	NOUN
ftr-333	1086	11	on	on	ADP
ftr-333	1086	12	the	the	DET
ftr-333	1086	13	use	use	NOUN
ftr-333	1086	14	of	of	ADP
ftr-333	1086	15	the	the	DET
ftr-333	1086	16	lake	lake	PROPN
ftr-333	1086	17	house	house	PROPN
ftr-333	1086	18	and	and	CCONJ
ftr-333	1086	19	determined	determine	VERB
ftr-333	1086	20	that	that	SCONJ
ftr-333	1086	21	although	although	SCONJ
ftr-333	1086	22	there	there	PRON
ftr-333	1086	23	was	be	VERB
ftr-333	1086	24	insufficient	insufficient	ADJ
ftr-333	1086	25	evidence	evidence	NOUN
ftr-333	1086	26	to	to	PART
ftr-333	1086	27	determine	determine	VERB
ftr-333	1086	28	the	the	DET
ftr-333	1086	29	dollar	dollar	NOUN
ftr-333	1086	30	impact	impact	NOUN
ftr-333	1086	31	,	,	PUNCT
ftr-333	1086	32	the	the	DET
ftr-333	1086	33	court	court	NOUN
ftr-333	1086	34	was	be	AUX
ftr-333	1086	35	convinced	convince	VERB
ftr-333	1086	36	the	the	DET
ftr-333	1086	37	impact	impact	NOUN
ftr-333	1086	38	would	would	AUX
ftr-333	1086	39	be	be	AUX
ftr-333	1086	40	adverse.251	adverse.251	NOUN
ftr-333	1086	41	thus	thus	ADV
ftr-333	1086	42	,	,	PUNCT
ftr-333	1086	43	the	the	DET
ftr-333	1086	44	court	court	NOUN
ftr-333	1086	45	held	hold	VERB
ftr-333	1086	46	,	,	PUNCT
ftr-333	1086	47	thus	thus	ADV
ftr-333	1086	48	,	,	PUNCT
ftr-333	1086	49	by	by	ADP
ftr-333	1086	50	giving	give	VERB
ftr-333	1086	51	the	the	DET
ftr-333	1086	52	lake	lake	PROPN
ftr-333	1086	53	house	house	PROPN
ftr-333	1086	54	to	to	ADP
ftr-333	1086	55	the	the	DET
ftr-333	1086	56	fire	fire	NOUN
ftr-333	1086	57	department	department	NOUN
ftr-333	1086	58	for	for	ADP
ftr-333	1086	59	live	live	ADJ
ftr-333	1086	60	burn	burn	NOUN
ftr-333	1086	61	training	training	NOUN
ftr-333	1086	62	,	,	PUNCT
ftr-333	1086	63	the	the	DET
ftr-333	1086	64	taxpayers	taxpayer	NOUN
ftr-333	1086	65	gave	give	VERB
ftr-333	1086	66	the	the	DET
ftr-333	1086	67	entire	entire	ADJ
ftr-333	1086	68	house	house	NOUN
ftr-333	1086	69	.	.	PUNCT
ftr-333	1087	1	247	247	NUM
ftr-333	1087	2	.	.	PUNCT
ftr-333	1088	1	i	i	PRON
ftr-333	1088	2	d.	d.	PROPN
ftr-333	1088	3	at	at	ADP
ftr-333	1088	4	490	490	NUM
ftr-333	1088	5	(	(	PUNCT
ftr-333	1088	6	providing	provide	VERB
ftr-333	1088	7	the	the	DET
ftr-333	1088	8	chief	chief	NOUN
ftr-333	1088	9	of	of	ADP
ftr-333	1088	10	the	the	DET
ftr-333	1088	11	fire	fire	NOUN
ftr-333	1088	12	department	department	NOUN
ftr-333	1088	13	“	"	PUNCT
ftr-333	1088	14	testified	testify	VERB
ftr-333	1088	15	that	that	SCONJ
ftr-333	1088	16	he	he	PRON
ftr-333	1088	17	understood	understand	VERB
ftr-333	1088	18	he	he	PRON
ftr-333	1088	19	could	could	AUX
ftr-333	1088	20	not	not	PART
ftr-333	1088	21	use	use	VERB
ftr-333	1088	22	the	the	DET
ftr-333	1088	23	lake	lake	PROPN
ftr-333	1088	24	house	house	PROPN
ftr-333	1088	25	for	for	ADP
ftr-333	1088	26	any	any	DET
ftr-333	1088	27	other	other	ADJ
ftr-333	1088	28	purpose	purpose	NOUN
ftr-333	1088	29	and	and	CCONJ
ftr-333	1088	30	that	that	SCONJ
ftr-333	1088	31	the	the	DET
ftr-333	1088	32	burndown	burndown	NOUN
ftr-333	1088	33	was	be	AUX
ftr-333	1088	34	to	to	PART
ftr-333	1088	35	take	take	VERB
ftr-333	1088	36	place	place	NOUN
ftr-333	1088	37	during	during	ADP
ftr-333	1088	38	the	the	DET
ftr-333	1088	39	first	first	ADJ
ftr-333	1088	40	part	part	NOUN
ftr-333	1088	41	of	of	ADP
ftr-333	1088	42	1998	1998	NUM
ftr-333	1088	43	”	"	PUNCT
ftr-333	1088	44	)	)	PUNCT
ftr-333	1088	45	.	.	PUNCT
ftr-333	1089	1	248	248	NUM
ftr-333	1089	2	.	.	PUNCT
ftr-333	1090	1	i	i	PRON
ftr-333	1090	2	d.	d.	PROPN
ftr-333	1090	3	at	at	ADP
ftr-333	1090	4	490–92	490–92	PROPN
ftr-333	1090	5	.	.	PUNCT
ftr-333	1091	1	under	under	ADP
ftr-333	1091	2	the	the	DET
ftr-333	1091	3	“	"	PUNCT
ftr-333	1091	4	before	before	ADP
ftr-333	1091	5	and	and	CCONJ
ftr-333	1091	6	after	after	ADP
ftr-333	1091	7	”	"	PUNCT
ftr-333	1091	8	approach	approach	NOUN
ftr-333	1091	9	,	,	PUNCT
ftr-333	1091	10	the	the	DET
ftr-333	1091	11	appraiser	appraiser	NOUN
ftr-333	1091	12	determined	determine	VERB
ftr-333	1091	13	the	the	DET
ftr-333	1091	14	value	value	NOUN
ftr-333	1091	15	of	of	ADP
ftr-333	1091	16	the	the	DET
ftr-333	1091	17	lake	lake	PROPN
ftr-333	1091	18	house	house	PROPN
ftr-333	1091	19	and	and	CCONJ
ftr-333	1091	20	underlying	underlying	ADJ
ftr-333	1091	21	land	land	NOUN
ftr-333	1091	22	and	and	CCONJ
ftr-333	1091	23	then	then	ADV
ftr-333	1091	24	determined	determine	VERB
ftr-333	1091	25	and	and	CCONJ
ftr-333	1091	26	subtracted	subtract	VERB
ftr-333	1091	27	the	the	DET
ftr-333	1091	28	value	value	NOUN
ftr-333	1091	29	of	of	ADP
ftr-333	1091	30	the	the	DET
ftr-333	1091	31	lake	lake	NOUN
ftr-333	1091	32	property	property	NOUN
ftr-333	1091	33	without	without	ADP
ftr-333	1091	34	the	the	DET
ftr-333	1091	35	lake	lake	PROPN
ftr-333	1091	36	house	house	PROPN
ftr-333	1091	37	.	.	PUNCT
ftr-333	1092	1	the	the	DET
ftr-333	1092	2	appraiser	appraiser	NOUN
ftr-333	1092	3	determined	determine	VERB
ftr-333	1092	4	that	that	SCONJ
ftr-333	1092	5	the	the	DET
ftr-333	1092	6	$	$	SYM
ftr-333	1092	7	76,000	76,000	NUM
ftr-333	1092	8	difference	difference	NOUN
ftr-333	1092	9	was	be	AUX
ftr-333	1092	10	the	the	DET
ftr-333	1092	11	value	value	NOUN
ftr-333	1092	12	of	of	ADP
ftr-333	1092	13	the	the	DET
ftr-333	1092	14	lake	lake	PROPN
ftr-333	1092	15	house	house	PROPN
ftr-333	1092	16	when	when	SCONJ
ftr-333	1092	17	donated	donate	VERB
ftr-333	1092	18	to	to	ADP
ftr-333	1092	19	the	the	DET
ftr-333	1092	20	fire	fire	NOUN
ftr-333	1092	21	department	department	NOUN
ftr-333	1092	22	.	.	PUNCT
ftr-333	1093	1	249	249	NUM
ftr-333	1093	2	.	.	PUNCT
ftr-333	1094	1	rolfs	rolfs	PROPN
ftr-333	1094	2	,	,	PUNCT
ftr-333	1094	3	135	135	NUM
ftr-333	1094	4	t.c	t.c	PROPN
ftr-333	1094	5	.	.	PUNCT
ftr-333	1095	1	at	at	ADP
ftr-333	1095	2	492–93	492–93	NUM
ftr-333	1095	3	.	.	PUNCT
ftr-333	1096	1	[	[	X
ftr-333	1096	2	a]lternatively	a]lternatively	ADV
ftr-333	1096	3	[	[	X
ftr-333	1096	4	the	the	DET
ftr-333	1096	5	taxpayers	taxpayer	NOUN
ftr-333	1096	6	]	]	PUNCT
ftr-333	1096	7	contend	contend	VERB
ftr-333	1096	8	that	that	SCONJ
ftr-333	1096	9	the	the	DET
ftr-333	1096	10	fair	fair	ADJ
ftr-333	1096	11	market	market	NOUN
ftr-333	1096	12	value	value	NOUN
ftr-333	1096	13	of	of	ADP
ftr-333	1096	14	the	the	DET
ftr-333	1096	15	lake	lake	PROPN
ftr-333	1096	16	house	house	PROPN
ftr-333	1096	17	as	as	SCONJ
ftr-333	1096	18	contributed	contribute	VERB
ftr-333	1096	19	to	to	ADP
ftr-333	1096	20	the	the	DET
ftr-333	1096	21	[	[	X
ftr-333	1096	22	fire	fire	NOUN
ftr-333	1096	23	department	department	NOUN
ftr-333	1096	24	]	]	PUNCT
ftr-333	1096	25	was	be	AUX
ftr-333	1096	26	$	$	SYM
ftr-333	1096	27	235,350	235,350	NUM
ftr-333	1096	28	,	,	PUNCT
ftr-333	1096	29	its	its	PRON
ftr-333	1096	30	reproduction	reproduction	NOUN
ftr-333	1096	31	cost	cost	NOUN
ftr-333	1096	32	as	as	SCONJ
ftr-333	1096	33	estimated	estimate	VERB
ftr-333	1096	34	by	by	ADP
ftr-333	1096	35	[	[	X
ftr-333	1096	36	the	the	DET
ftr-333	1096	37	appraiser	appraiser	NOUN
ftr-333	1096	38	]	]	PUNCT
ftr-333	1096	39	.	.	PUNCT
ftr-333	1096	40	.	.	PUNCT
ftr-333	1096	41	.	.	PUNCT
ftr-333	1097	1	[	[	X
ftr-333	1097	2	but	but	CCONJ
ftr-333	1097	3	]	]	PUNCT
ftr-333	1097	4	offer	offer	VERB
ftr-333	1097	5	no	no	DET
ftr-333	1097	6	expert	expert	ADJ
ftr-333	1097	7	testimony	testimony	NOUN
ftr-333	1097	8	in	in	ADP
ftr-333	1097	9	support	support	NOUN
ftr-333	1097	10	of	of	ADP
ftr-333	1097	11	this	this	DET
ftr-333	1097	12	proposition	proposition	NOUN
ftr-333	1097	13	.	.	PUNCT
ftr-333	1097	14	.	.	PUNCT
ftr-333	1097	15	.	.	PUNCT
ftr-333	1098	1	[	[	X
ftr-333	1098	2	taxpayers	taxpayer	NOUN
ftr-333	1098	3	]	]	PUNCT
ftr-333	1098	4	merely	merely	ADV
ftr-333	1098	5	borrow	borrow	VERB
ftr-333	1098	6	[	[	PRON
ftr-333	1098	7	the	the	DET
ftr-333	1098	8	appraiser	appraiser	NOUN
ftr-333	1098	9	’s	’s	PART
ftr-333	1098	10	]	]	PUNCT
ftr-333	1098	11	estimate	estimate	NOUN
ftr-333	1098	12	of	of	ADP
ftr-333	1098	13	reproduction	reproduction	NOUN
ftr-333	1098	14	cost	cost	NOUN
ftr-333	1098	15	and	and	CCONJ
ftr-333	1098	16	assert	assert	VERB
ftr-333	1098	17	on	on	ADP
ftr-333	1098	18	brief	brief	ADJ
ftr-333	1098	19	.	.	PUNCT
ftr-333	1098	20	.	.	PUNCT
ftr-333	1098	21	.	.	PUNCT
ftr-333	1099	1	that	that	SCONJ
ftr-333	1099	2	because	because	SCONJ
ftr-333	1099	3	the	the	DET
ftr-333	1099	4	lake	lake	PROPN
ftr-333	1099	5	house	house	PROPN
ftr-333	1099	6	was	be	AUX
ftr-333	1099	7	“	"	PUNCT
ftr-333	1099	8	unique	unique	ADJ
ftr-333	1099	9	”	"	PUNCT
ftr-333	1099	10	and	and	CCONJ
ftr-333	1099	11	was	be	AUX
ftr-333	1099	12	“	"	PUNCT
ftr-333	1099	13	special	special	ADJ
ftr-333	1099	14	use	use	NOUN
ftr-333	1099	15	”	"	PUNCT
ftr-333	1099	16	property	property	NOUN
ftr-333	1099	17	in	in	ADP
ftr-333	1099	18	the	the	DET
ftr-333	1099	19	hands	hand	NOUN
ftr-333	1099	20	of	of	ADP
ftr-333	1099	21	the	the	DET
ftr-333	1099	22	donee	donee	NOUN
ftr-333	1099	23	,	,	PUNCT
ftr-333	1099	24	reproduction	reproduction	NOUN
ftr-333	1099	25	cost	cost	NOUN
ftr-333	1099	26	is	be	AUX
ftr-333	1099	27	the	the	DET
ftr-333	1099	28	appropriate	appropriate	ADJ
ftr-333	1099	29	measure	measure	NOUN
ftr-333	1099	30	of	of	ADP
ftr-333	1099	31	its	its	PRON
ftr-333	1099	32	value	value	NOUN
ftr-333	1099	33	.	.	PUNCT
ftr-333	1100	1	i	i	PRON
ftr-333	1100	2	d.	d.	PROPN
ftr-333	1100	3	at	at	ADP
ftr-333	1100	4	492	492	NUM
ftr-333	1100	5	.	.	PUNCT
ftr-333	1101	1	250	250	NUM
ftr-333	1101	2	.	.	PUNCT
ftr-333	1102	1	i	i	PRON
ftr-333	1102	2	d.	d.	PROPN
ftr-333	1102	3	at	at	ADP
ftr-333	1102	4	494	494	NUM
ftr-333	1102	5	.	.	PUNCT
ftr-333	1102	6	251	251	NUM
ftr-333	1102	7	.	.	PUNCT
ftr-333	1103	1	i	i	PRON
ftr-333	1103	2	d.	d.	PROPN
ftr-333	1103	3	(	(	PUNCT
ftr-333	1103	4	stating	state	VERB
ftr-333	1103	5	that	that	SCONJ
ftr-333	1103	6	“	"	PUNCT
ftr-333	1103	7	the	the	DET
ftr-333	1103	8	lake	lake	PROPN
ftr-333	1103	9	house	house	PROPN
ftr-333	1103	10	’s	’s	PART
ftr-333	1103	11	salvage	salvage	NOUN
ftr-333	1103	12	value	value	NOUN
ftr-333	1103	13	was	be	AUX
ftr-333	1103	14	zero	zero	NUM
ftr-333	1103	15	”	"	PUNCT
ftr-333	1103	16	)	)	PUNCT
ftr-333	1103	17	.	.	PUNCT
ftr-333	1104	1	504	504	NUM
ftr-333	1104	2	florida	florida	PROPN
ftr-333	1104	3	tax	tax	NOUN
ftr-333	1104	4	review	review	NOUN
ftr-333	1104	5	[	[	X
ftr-333	1104	6	vol	vol	NOUN
ftr-333	1104	7	.	.	PUNCT
ftr-333	1104	8	12:6	12:6	NUM
ftr-333	1104	9	after	after	ADP
ftr-333	1104	10	considering	consider	VERB
ftr-333	1104	11	all	all	DET
ftr-333	1104	12	the	the	DET
ftr-333	1104	13	conditions	condition	NOUN
ftr-333	1104	14	and	and	CCONJ
ftr-333	1104	15	restrictions	restriction	NOUN
ftr-333	1104	16	to	to	PART
ftr-333	1104	17	ensure	ensure	VERB
ftr-333	1104	18	sufficient	sufficient	ADJ
ftr-333	1104	19	consideration	consideration	NOUN
ftr-333	1104	20	existed	exist	VERB
ftr-333	1104	21	to	to	PART
ftr-333	1104	22	render	render	VERB
ftr-333	1104	23	the	the	DET
ftr-333	1104	24	contract	contract	NOUN
ftr-333	1104	25	enforceable	enforceable	ADJ
ftr-333	1104	26	,	,	PUNCT
ftr-333	1104	27	the	the	DET
ftr-333	1104	28	fair	fair	ADJ
ftr-333	1104	29	market	market	NOUN
ftr-333	1104	30	value	value	NOUN
ftr-333	1104	31	of	of	ADP
ftr-333	1104	32	the	the	DET
ftr-333	1104	33	lake	lake	PROPN
ftr-333	1104	34	house	house	PROPN
ftr-333	1104	35	was	be	AUX
ftr-333	1104	36	de	de	X
ftr-333	1104	37	minimis	minimis	NOUN
ftr-333	1104	38	because	because	SCONJ
ftr-333	1104	39	no	no	DET
ftr-333	1104	40	one	one	PRON
ftr-333	1104	41	would	would	AUX
ftr-333	1104	42	purchase	purchase	VERB
ftr-333	1104	43	the	the	DET
ftr-333	1104	44	lake	lake	PROPN
ftr-333	1104	45	house	house	PROPN
ftr-333	1104	46	for	for	ADP
ftr-333	1104	47	more	more	ADJ
ftr-333	1104	48	than	than	ADP
ftr-333	1104	49	a	a	DET
ftr-333	1104	50	nominal	nominal	ADJ
ftr-333	1104	51	amount	amount	NOUN
ftr-333	1104	52	,	,	PUNCT
ftr-333	1104	53	which	which	PRON
ftr-333	1104	54	was	be	AUX
ftr-333	1104	55	between	between	ADP
ftr-333	1104	56	$	$	SYM
ftr-333	1104	57	100	100	NUM
ftr-333	1104	58	and	and	CCONJ
ftr-333	1104	59	$	$	SYM
ftr-333	1104	60	1,000.252	1,000.252	NUM
ftr-333	1104	61	as	as	ADP
ftr-333	1104	62	a	a	DET
ftr-333	1104	63	result	result	NOUN
ftr-333	1104	64	,	,	PUNCT
ftr-333	1104	65	the	the	DET
ftr-333	1104	66	tax	tax	NOUN
ftr-333	1104	67	court	court	NOUN
ftr-333	1104	68	held	hold	VERB
ftr-333	1104	69	for	for	ADP
ftr-333	1104	70	the	the	DET
ftr-333	1104	71	service	service	NOUN
ftr-333	1104	72	on	on	ADP
ftr-333	1104	73	its	its	PRON
ftr-333	1104	74	quid	quid	ADJ
ftr-333	1104	75	pro	pro	X
ftr-333	1104	76	quo	quo	NOUN
ftr-333	1104	77	argument	argument	NOUN
ftr-333	1104	78	because	because	SCONJ
ftr-333	1104	79	the	the	DET
ftr-333	1104	80	live	live	ADJ
ftr-333	1104	81	burn	burn	NOUN
ftr-333	1104	82	donation	donation	NOUN
ftr-333	1104	83	failed	fail	VERB
ftr-333	1104	84	the	the	DET
ftr-333	1104	85	first	first	ADJ
ftr-333	1104	86	prong	prong	NOUN
ftr-333	1104	87	of	of	ADP
ftr-333	1104	88	the	the	DET
ftr-333	1104	89	quid	quid	ADJ
ftr-333	1104	90	pro	pro	X
ftr-333	1104	91	quo	quo	NOUN
ftr-333	1104	92	test	test	NOUN
ftr-333	1104	93	.	.	PUNCT
ftr-333	1105	1	meaning	mean	VERB
ftr-333	1105	2	,	,	PUNCT
ftr-333	1105	3	the	the	DET
ftr-333	1105	4	taxpayers	taxpayer	NOUN
ftr-333	1105	5	failed	fail	VERB
ftr-333	1105	6	to	to	PART
ftr-333	1105	7	show	show	VERB
ftr-333	1105	8	the	the	DET
ftr-333	1105	9	fair	fair	ADJ
ftr-333	1105	10	market	market	NOUN
ftr-333	1105	11	value	value	NOUN
ftr-333	1105	12	of	of	ADP
ftr-333	1105	13	the	the	DET
ftr-333	1105	14	lake	lake	PROPN
ftr-333	1105	15	house	house	PROPN
ftr-333	1105	16	exceeded	exceed	VERB
ftr-333	1105	17	the	the	DET
ftr-333	1105	18	value	value	NOUN
ftr-333	1105	19	of	of	ADP
ftr-333	1105	20	the	the	DET
ftr-333	1105	21	demolition	demolition	NOUN
ftr-333	1105	22	benefit	benefit	NOUN
ftr-333	1105	23	received	receive	VERB
ftr-333	1105	24	by	by	ADP
ftr-333	1105	25	the	the	DET
ftr-333	1105	26	taxpayers	taxpayer	NOUN
ftr-333	1105	27	.	.	PUNCT
ftr-333	1106	1	accordingly	accordingly	ADV
ftr-333	1106	2	,	,	PUNCT
ftr-333	1106	3	the	the	DET
ftr-333	1106	4	taxpayers	taxpayer	NOUN
ftr-333	1106	5	were	be	AUX
ftr-333	1106	6	not	not	PART
ftr-333	1106	7	entitled	entitle	VERB
ftr-333	1106	8	to	to	ADP
ftr-333	1106	9	a	a	DET
ftr-333	1106	10	charitable	charitable	ADJ
ftr-333	1106	11	deduction	deduction	NOUN
ftr-333	1106	12	for	for	ADP
ftr-333	1106	13	their	their	PRON
ftr-333	1106	14	live	live	ADJ
ftr-333	1106	15	burn	burn	NOUN
ftr-333	1106	16	donation.253	donation.253	ADV
ftr-333	1106	17	thus	thus	ADV
ftr-333	1106	18	,	,	PUNCT
ftr-333	1106	19	the	the	DET
ftr-333	1106	20	tax	tax	NOUN
ftr-333	1106	21	court	court	NOUN
ftr-333	1106	22	was	be	AUX
ftr-333	1106	23	not	not	PART
ftr-333	1106	24	confronted	confront	VERB
ftr-333	1106	25	with	with	ADP
ftr-333	1106	26	examining	examine	VERB
ftr-333	1106	27	the	the	DET
ftr-333	1106	28	second	second	ADJ
ftr-333	1106	29	prong	prong	NOUN
ftr-333	1106	30	of	of	ADP
ftr-333	1106	31	the	the	DET
ftr-333	1106	32	quid	quid	ADJ
ftr-333	1106	33	pro	pro	X
ftr-333	1106	34	quo	quo	NOUN
ftr-333	1106	35	test	test	NOUN
ftr-333	1106	36	—	—	PUNCT
ftr-333	1106	37	“	"	PUNCT
ftr-333	1106	38	whether	whether	SCONJ
ftr-333	1106	39	the	the	DET
ftr-333	1106	40	excess	excess	NOUN
ftr-333	1106	41	of	of	ADP
ftr-333	1106	42	the	the	DET
ftr-333	1106	43	value	value	NOUN
ftr-333	1106	44	of	of	ADP
ftr-333	1106	45	the	the	DET
ftr-333	1106	46	donation	donation	NOUN
ftr-333	1106	47	over	over	ADP
ftr-333	1106	48	the	the	DET
ftr-333	1106	49	value	value	NOUN
ftr-333	1106	50	of	of	ADP
ftr-333	1106	51	the	the	DET
ftr-333	1106	52	benefit	benefit	NOUN
ftr-333	1106	53	received	receive	VERB
ftr-333	1106	54	was	be	AUX
ftr-333	1106	55	transferred	transfer	VERB
ftr-333	1106	56	with	with	ADP
ftr-333	1106	57	the	the	DET
ftr-333	1106	58	intention	intention	NOUN
ftr-333	1106	59	of	of	ADP
ftr-333	1106	60	making	make	VERB
ftr-333	1106	61	a	a	DET
ftr-333	1106	62	gift	gift	NOUN
ftr-333	1106	63	.	.	PUNCT
ftr-333	1107	1	”254	”254	PUNCT
ftr-333	1107	2	had	have	AUX
ftr-333	1107	3	the	the	DET
ftr-333	1107	4	court	court	NOUN
ftr-333	1107	5	determined	determine	VERB
ftr-333	1107	6	the	the	DET
ftr-333	1107	7	fair	fair	ADJ
ftr-333	1107	8	market	market	NOUN
ftr-333	1107	9	value	value	NOUN
ftr-333	1107	10	of	of	ADP
ftr-333	1107	11	the	the	DET
ftr-333	1107	12	live	live	ADJ
ftr-333	1107	13	burn	burn	NOUN
ftr-333	1107	14	donation	donation	NOUN
ftr-333	1107	15	exceeded	exceed	VERB
ftr-333	1107	16	the	the	DET
ftr-333	1107	17	fair	fair	ADJ
ftr-333	1107	18	market	market	NOUN
ftr-333	1107	19	value	value	NOUN
ftr-333	1107	20	of	of	ADP
ftr-333	1107	21	return	return	NOUN
ftr-333	1107	22	benefit	benefit	NOUN
ftr-333	1107	23	,	,	PUNCT
ftr-333	1107	24	the	the	DET
ftr-333	1107	25	tax	tax	NOUN
ftr-333	1107	26	court	court	NOUN
ftr-333	1107	27	would	would	AUX
ftr-333	1107	28	have	have	AUX
ftr-333	1107	29	been	be	AUX
ftr-333	1107	30	forced	force	VERB
ftr-333	1107	31	to	to	PART
ftr-333	1107	32	examine	examine	VERB
ftr-333	1107	33	the	the	DET
ftr-333	1107	34	second	second	ADJ
ftr-333	1107	35	prong	prong	NOUN
ftr-333	1107	36	of	of	ADP
ftr-333	1107	37	the	the	DET
ftr-333	1107	38	quid	quid	ADJ
ftr-333	1107	39	pro	pro	X
ftr-333	1107	40	quo	quo	NOUN
ftr-333	1107	41	test	test	NOUN
ftr-333	1107	42	.	.	PUNCT
ftr-333	1108	1	surely	surely	ADV
ftr-333	1108	2	the	the	DET
ftr-333	1108	3	tax	tax	NOUN
ftr-333	1108	4	court	court	NOUN
ftr-333	1108	5	would	would	AUX
ftr-333	1108	6	have	have	AUX
ftr-333	1108	7	concluded	conclude	VERB
ftr-333	1108	8	that	that	SCONJ
ftr-333	1108	9	the	the	DET
ftr-333	1108	10	second	second	ADJ
ftr-333	1108	11	prong	prong	NOUN
ftr-333	1108	12	was	be	AUX
ftr-333	1108	13	met	meet	VERB
ftr-333	1108	14	as	as	SCONJ
ftr-333	1108	15	the	the	DET
ftr-333	1108	16	taxpayers	taxpayer	NOUN
ftr-333	1108	17	clearly	clearly	ADV
ftr-333	1108	18	knew	know	VERB
ftr-333	1108	19	they	they	PRON
ftr-333	1108	20	were	be	AUX
ftr-333	1108	21	making	make	VERB
ftr-333	1108	22	a	a	DET
ftr-333	1108	23	donation	donation	NOUN
ftr-333	1108	24	in	in	ADP
ftr-333	1108	25	excess	excess	NOUN
ftr-333	1108	26	of	of	ADP
ftr-333	1108	27	the	the	DET
ftr-333	1108	28	return	return	NOUN
ftr-333	1108	29	benefit	benefit	NOUN
ftr-333	1108	30	.	.	PUNCT
ftr-333	1109	1	v.	v.	ADP
ftr-333	1109	2	the	the	DET
ftr-333	1109	3	public	public	ADJ
ftr-333	1109	4	benefit	benefit	NOUN
ftr-333	1109	5	exception	exception	NOUN
ftr-333	1109	6	while	while	SCONJ
ftr-333	1109	7	it	it	PRON
ftr-333	1109	8	appears	appear	VERB
ftr-333	1109	9	the	the	DET
ftr-333	1109	10	service	service	NOUN
ftr-333	1109	11	has	have	AUX
ftr-333	1109	12	won	win	VERB
ftr-333	1109	13	the	the	DET
ftr-333	1109	14	live	live	ADJ
ftr-333	1109	15	burn	burn	NOUN
ftr-333	1109	16	donation	donation	NOUN
ftr-333	1109	17	fight	fight	NOUN
ftr-333	1109	18	in	in	ADP
ftr-333	1109	19	the	the	DET
ftr-333	1109	20	courts,255	courts,255	PROPN
ftr-333	1109	21	the	the	DET
ftr-333	1109	22	deductibility	deductibility	NOUN
ftr-333	1109	23	of	of	ADP
ftr-333	1109	24	the	the	DET
ftr-333	1109	25	live	live	ADJ
ftr-333	1109	26	burn	burn	NOUN
ftr-333	1109	27	donation	donation	NOUN
ftr-333	1109	28	remains	remain	VERB
ftr-333	1109	29	an	an	DET
ftr-333	1109	30	issue	issue	NOUN
ftr-333	1109	31	of	of	ADP
ftr-333	1109	32	252	252	NUM
ftr-333	1109	33	.	.	PUNCT
ftr-333	1110	1	i	i	PRON
ftr-333	1110	2	d.	d.	PROPN
ftr-333	1110	3	at	at	ADP
ftr-333	1110	4	479	479	NUM
ftr-333	1110	5	,	,	PUNCT
ftr-333	1110	6	495	495	NUM
ftr-333	1110	7	.	.	PUNCT
ftr-333	1111	1	253	253	NUM
ftr-333	1111	2	.	.	PUNCT
ftr-333	1112	1	rolfs	rolfs	PROPN
ftr-333	1112	2	,	,	PUNCT
ftr-333	1112	3	135	135	NUM
ftr-333	1112	4	t.c	t.c	PROPN
ftr-333	1112	5	.	.	PUNCT
ftr-333	1113	1	at	at	ADP
ftr-333	1113	2	495	495	NUM
ftr-333	1113	3	.	.	PUNCT
ftr-333	1114	1	see	see	VERB
ftr-333	1114	2	also	also	ADV
ftr-333	1114	3	i	i	PROPN
ftr-333	1114	4	d.	d.	PROPN
ftr-333	1114	5	at	at	ADP
ftr-333	1114	6	495–96	495–96	PROPN
ftr-333	1114	7	(	(	PUNCT
ftr-333	1114	8	holding	hold	VERB
ftr-333	1114	9	that	that	SCONJ
ftr-333	1114	10	the	the	DET
ftr-333	1114	11	taxpayers	taxpayer	NOUN
ftr-333	1114	12	were	be	AUX
ftr-333	1114	13	not	not	PART
ftr-333	1114	14	subject	subject	ADJ
ftr-333	1114	15	to	to	ADP
ftr-333	1114	16	code	code	NOUN
ftr-333	1114	17	section	section	NOUN
ftr-333	1114	18	6662	6662	NUM
ftr-333	1114	19	accuracy	accuracy	NOUN
ftr-333	1114	20	-	-	PUNCT
ftr-333	1114	21	related	relate	VERB
ftr-333	1114	22	penalties	penalty	NOUN
ftr-333	1114	23	,	,	PUNCT
ftr-333	1114	24	as	as	SCONJ
ftr-333	1114	25	the	the	DET
ftr-333	1114	26	taxpayers	taxpayer	NOUN
ftr-333	1114	27	“	"	PUNCT
ftr-333	1114	28	given	give	VERB
ftr-333	1114	29	all	all	DET
ftr-333	1114	30	the	the	DET
ftr-333	1114	31	facts	fact	NOUN
ftr-333	1114	32	and	and	CCONJ
ftr-333	1114	33	circumstances	circumstance	NOUN
ftr-333	1114	34	,	,	PUNCT
ftr-333	1114	35	including	include	VERB
ftr-333	1114	36	the	the	DET
ftr-333	1114	37	uncertain	uncertain	ADJ
ftr-333	1114	38	state	state	NOUN
ftr-333	1114	39	of	of	ADP
ftr-333	1114	40	the	the	DET
ftr-333	1114	41	law	law	NOUN
ftr-333	1114	42	.	.	PUNCT
ftr-333	1114	43	.	.	PUNCT
ftr-333	1115	1	.	.	PUNCT
ftr-333	1116	1	acted	act	VERB
ftr-333	1116	2	with	with	ADP
ftr-333	1116	3	reasonable	reasonable	ADJ
ftr-333	1116	4	cause	cause	NOUN
ftr-333	1116	5	and	and	CCONJ
ftr-333	1116	6	in	in	ADP
ftr-333	1116	7	good	good	ADJ
ftr-333	1116	8	faith	faith	NOUN
ftr-333	1116	9	”	"	PUNCT
ftr-333	1116	10	)	)	PUNCT
ftr-333	1116	11	.	.	PUNCT
ftr-333	1117	1	254	254	NUM
ftr-333	1117	2	.	.	PUNCT
ftr-333	1118	1	i	i	PRON
ftr-333	1118	2	d.	d.	PROPN
ftr-333	1118	3	at	at	ADP
ftr-333	1118	4	488	488	NUM
ftr-333	1118	5	n.13	n.13	NOUN
ftr-333	1118	6	.	.	PUNCT
ftr-333	1119	1	255	255	NUM
ftr-333	1119	2	.	.	PUNCT
ftr-333	1120	1	in	in	ADP
ftr-333	1120	2	rolfs	rolfs	PROPN
ftr-333	1120	3	,	,	PUNCT
ftr-333	1120	4	the	the	DET
ftr-333	1120	5	tax	tax	NOUN
ftr-333	1120	6	court	court	NOUN
ftr-333	1120	7	was	be	AUX
ftr-333	1120	8	correct	correct	ADJ
ftr-333	1120	9	in	in	ADP
ftr-333	1120	10	applying	apply	VERB
ftr-333	1120	11	the	the	DET
ftr-333	1120	12	quid	quid	ADJ
ftr-333	1120	13	pro	pro	X
ftr-333	1120	14	quo	quo	NOUN
ftr-333	1120	15	test	test	NOUN
ftr-333	1120	16	to	to	ADP
ftr-333	1120	17	the	the	DET
ftr-333	1120	18	live	live	ADJ
ftr-333	1120	19	burn	burn	NOUN
ftr-333	1120	20	donation	donation	NOUN
ftr-333	1120	21	.	.	PUNCT
ftr-333	1121	1	arguably	arguably	ADV
ftr-333	1121	2	,	,	PUNCT
ftr-333	1121	3	however	however	ADV
ftr-333	1121	4	,	,	PUNCT
ftr-333	1121	5	the	the	DET
ftr-333	1121	6	court	court	NOUN
ftr-333	1121	7	incorrectly	incorrectly	ADV
ftr-333	1121	8	valued	value	VERB
ftr-333	1121	9	the	the	DET
ftr-333	1121	10	amount	amount	NOUN
ftr-333	1121	11	of	of	ADP
ftr-333	1121	12	the	the	DET
ftr-333	1121	13	contribution	contribution	NOUN
ftr-333	1121	14	.	.	PUNCT
ftr-333	1122	1	see	see	VERB
ftr-333	1122	2	supra	supra	PROPN
ftr-333	1122	3	note	note	PROPN
ftr-333	1122	4	20	20	NUM
ftr-333	1122	5	(	(	PUNCT
ftr-333	1122	6	discussing	discuss	VERB
ftr-333	1122	7	the	the	DET
ftr-333	1122	8	improper	improper	ADJ
ftr-333	1122	9	valuation	valuation	NOUN
ftr-333	1122	10	)	)	PUNCT
ftr-333	1122	11	.	.	PUNCT
ftr-333	1123	1	as	as	ADP
ftr-333	1123	2	a	a	DET
ftr-333	1123	3	result	result	NOUN
ftr-333	1123	4	of	of	ADP
ftr-333	1123	5	undervaluing	undervalue	VERB
ftr-333	1123	6	the	the	DET
ftr-333	1123	7	donation	donation	NOUN
ftr-333	1123	8	at	at	ADP
ftr-333	1123	9	$	$	SYM
ftr-333	1123	10	100	100	NUM
ftr-333	1123	11	to	to	PART
ftr-333	1123	12	$	$	SYM
ftr-333	1123	13	1,000	1,000	NUM
ftr-333	1123	14	,	,	PUNCT
ftr-333	1123	15	the	the	DET
ftr-333	1123	16	court	court	NOUN
ftr-333	1123	17	’s	’s	PART
ftr-333	1123	18	analysis	analysis	NOUN
ftr-333	1123	19	stopped	stop	VERB
ftr-333	1123	20	at	at	ADP
ftr-333	1123	21	the	the	DET
ftr-333	1123	22	first	first	ADJ
ftr-333	1123	23	prong	prong	NOUN
ftr-333	1123	24	of	of	ADP
ftr-333	1123	25	the	the	DET
ftr-333	1123	26	quid	quid	ADJ
ftr-333	1123	27	pro	pro	X
ftr-333	1123	28	quo	quo	NOUN
ftr-333	1123	29	test	test	NOUN
ftr-333	1123	30	.	.	PUNCT
ftr-333	1124	1	while	while	SCONJ
ftr-333	1124	2	i	i	PRON
ftr-333	1124	3	will	will	AUX
ftr-333	1124	4	not	not	PART
ftr-333	1124	5	speculate	speculate	VERB
ftr-333	1124	6	to	to	ADP
ftr-333	1124	7	the	the	DET
ftr-333	1124	8	actual	actual	ADJ
ftr-333	1124	9	value	value	NOUN
ftr-333	1124	10	of	of	ADP
ftr-333	1124	11	the	the	DET
ftr-333	1124	12	donation	donation	NOUN
ftr-333	1124	13	,	,	PUNCT
ftr-333	1124	14	i	i	PRON
ftr-333	1124	15	would	would	AUX
ftr-333	1124	16	assert	assert	VERB
ftr-333	1124	17	that	that	SCONJ
ftr-333	1124	18	the	the	DET
ftr-333	1124	19	value	value	NOUN
ftr-333	1124	20	of	of	ADP
ftr-333	1124	21	the	the	DET
ftr-333	1124	22	live	live	ADJ
ftr-333	1124	23	burn	burn	NOUN
ftr-333	1124	24	donation	donation	NOUN
ftr-333	1124	25	clearly	clearly	ADV
ftr-333	1124	26	exceeded	exceed	VERB
ftr-333	1124	27	the	the	DET
ftr-333	1124	28	value	value	NOUN
ftr-333	1124	29	of	of	ADP
ftr-333	1124	30	the	the	DET
ftr-333	1124	31	demolition	demolition	NOUN
ftr-333	1124	32	services	service	NOUN
ftr-333	1124	33	.	.	PUNCT
ftr-333	1125	1	consequently	consequently	ADV
ftr-333	1125	2	,	,	PUNCT
ftr-333	1125	3	the	the	DET
ftr-333	1125	4	court	court	NOUN
ftr-333	1125	5	would	would	AUX
ftr-333	1125	6	have	have	AUX
ftr-333	1125	7	had	have	VERB
ftr-333	1125	8	to	to	PART
ftr-333	1125	9	examine	examine	VERB
ftr-333	1125	10	the	the	DET
ftr-333	1125	11	live	live	ADJ
ftr-333	1125	12	burn	burn	NOUN
ftr-333	1125	13	donation	donation	NOUN
ftr-333	1125	14	under	under	ADP
ftr-333	1125	15	the	the	DET
ftr-333	1125	16	second	second	ADJ
ftr-333	1125	17	prong	prong	NOUN
ftr-333	1125	18	of	of	ADP
ftr-333	1125	19	the	the	DET
ftr-333	1125	20	quid	quid	ADJ
ftr-333	1125	21	pro	pro	X
ftr-333	1125	22	quo	quo	NOUN
ftr-333	1125	23	test	test	NOUN
ftr-333	1125	24	—	—	PUNCT
ftr-333	1125	25	whether	whether	SCONJ
ftr-333	1125	26	the	the	DET
ftr-333	1125	27	excess	excess	ADJ
ftr-333	1125	28	donation	donation	NOUN
ftr-333	1125	29	was	be	AUX
ftr-333	1125	30	transferred	transfer	VERB
ftr-333	1125	31	with	with	ADP
ftr-333	1125	32	the	the	DET
ftr-333	1125	33	intention	intention	NOUN
ftr-333	1125	34	of	of	ADP
ftr-333	1125	35	making	make	VERB
ftr-333	1125	36	a	a	DET
ftr-333	1125	37	gift	gift	NOUN
ftr-333	1125	38	.	.	PUNCT
ftr-333	1126	1	surely	surely	ADV
ftr-333	1126	2	,	,	PUNCT
ftr-333	1126	3	the	the	DET
ftr-333	1126	4	tax	tax	NOUN
ftr-333	1126	5	court	court	NOUN
ftr-333	1126	6	would	would	AUX
ftr-333	1126	7	have	have	AUX
ftr-333	1126	8	concluded	conclude	VERB
ftr-333	1126	9	that	that	SCONJ
ftr-333	1126	10	the	the	DET
ftr-333	1126	11	second	second	ADJ
ftr-333	1126	12	prong	prong	NOUN
ftr-333	1126	13	was	be	AUX
ftr-333	1126	14	met	meet	VERB
ftr-333	1126	15	,	,	PUNCT
ftr-333	1126	16	as	as	SCONJ
ftr-333	1126	17	the	the	DET
ftr-333	1126	18	taxpayers	taxpayer	NOUN
ftr-333	1126	19	clearly	clearly	ADV
ftr-333	1126	20	knew	know	VERB
ftr-333	1126	21	they	they	PRON
ftr-333	1126	22	were	be	AUX
ftr-333	1126	23	making	make	VERB
ftr-333	1126	24	a	a	DET
ftr-333	1126	25	donation	donation	NOUN
ftr-333	1126	26	in	in	ADP
ftr-333	1126	27	excess	excess	NOUN
ftr-333	1126	28	of	of	ADP
ftr-333	1126	29	the	the	DET
ftr-333	1126	30	return	return	NOUN
ftr-333	1126	31	benefit	benefit	NOUN
ftr-333	1126	32	.	.	PUNCT
ftr-333	1127	1	as	as	ADP
ftr-333	1127	2	for	for	ADP
ftr-333	1127	3	the	the	DET
ftr-333	1127	4	services	service	NOUN
ftr-333	1127	5	’s	’s	PART
ftr-333	1127	6	alternative	alternative	ADJ
ftr-333	1127	7	arguments	argument	NOUN
ftr-333	1127	8	,	,	PUNCT
ftr-333	1127	9	the	the	DET
ftr-333	1127	10	house	house	NOUN
ftr-333	1127	11	was	be	AUX
ftr-333	1127	12	clearly	clearly	ADV
ftr-333	1127	13	not	not	PART
ftr-333	1127	14	worthless	worthless	ADJ
ftr-333	1127	15	,	,	PUNCT
ftr-333	1127	16	because	because	SCONJ
ftr-333	1127	17	it	it	PRON
ftr-333	1127	18	had	have	VERB
ftr-333	1127	19	some	some	DET
ftr-333	1127	20	value	value	NOUN
ftr-333	1127	21	,	,	PUNCT
ftr-333	1127	22	regardless	regardless	ADV
ftr-333	1127	23	of	of	ADP
ftr-333	1127	24	whether	whether	SCONJ
ftr-333	1127	25	the	the	DET
ftr-333	1127	26	taxpayers	taxpayer	NOUN
ftr-333	1127	27	intended	intend	VERB
ftr-333	1127	28	to	to	PART
ftr-333	1127	29	demolish	demolish	VERB
ftr-333	1127	30	the	the	DET
ftr-333	1127	31	house	house	NOUN
ftr-333	1127	32	or	or	CCONJ
ftr-333	1127	33	not	not	PART
ftr-333	1127	34	.	.	PUNCT
ftr-333	1128	1	assuming	assume	VERB
ftr-333	1128	2	a	a	DET
ftr-333	1128	3	donation	donation	NOUN
ftr-333	1128	4	is	be	AUX
ftr-333	1128	5	deemed	deem	VERB
ftr-333	1128	6	worthless	worthless	ADJ
ftr-333	1128	7	because	because	SCONJ
ftr-333	1128	8	a	a	DET
ftr-333	1128	9	2012	2012	NUM
ftr-333	1128	10	]	]	PUNCT
ftr-333	1128	11	relighting	relighte	VERB
ftr-333	1128	12	the	the	DET
ftr-333	1128	13	charitable	charitable	ADJ
ftr-333	1128	14	deductions	deduction	NOUN
ftr-333	1128	15	505	505	NUM
ftr-333	1128	16	contention	contention	NOUN
ftr-333	1128	17	primarily	primarily	ADV
ftr-333	1128	18	due	due	ADP
ftr-333	1128	19	to	to	ADP
ftr-333	1128	20	the	the	DET
ftr-333	1128	21	issue	issue	NOUN
ftr-333	1128	22	of	of	ADP
ftr-333	1128	23	valuation	valuation	NOUN
ftr-333	1128	24	.	.	PUNCT
ftr-333	1129	1	those	those	PRON
ftr-333	1129	2	who	who	PRON
ftr-333	1129	3	opposed	oppose	VERB
ftr-333	1129	4	the	the	DET
ftr-333	1129	5	deduction	deduction	NOUN
ftr-333	1129	6	did	do	VERB
ftr-333	1129	7	so	so	ADV
ftr-333	1129	8	mainly	mainly	ADV
ftr-333	1129	9	because	because	SCONJ
ftr-333	1129	10	of	of	ADP
ftr-333	1129	11	the	the	DET
ftr-333	1129	12	large	large	ADJ
ftr-333	1129	13	dollar	dollar	NOUN
ftr-333	1129	14	figures	figure	NOUN
ftr-333	1129	15	associated	associate	VERB
ftr-333	1129	16	with	with	ADP
ftr-333	1129	17	the	the	DET
ftr-333	1129	18	deductions	deduction	NOUN
ftr-333	1129	19	;	;	PUNCT
ftr-333	1129	20	this	this	PRON
ftr-333	1129	21	is	be	AUX
ftr-333	1129	22	commonly	commonly	ADV
ftr-333	1129	23	referred	refer	VERB
ftr-333	1129	24	to	to	ADP
ftr-333	1129	25	as	as	ADP
ftr-333	1129	26	“	"	PUNCT
ftr-333	1129	27	wealthfare	wealthfare	NOUN
ftr-333	1129	28	.	.	PUNCT
ftr-333	1130	1	”256	”256	VERB
ftr-333	1131	1	due	due	ADP
ftr-333	1131	2	to	to	ADP
ftr-333	1131	3	the	the	DET
ftr-333	1131	4	perceived	perceive	VERB
ftr-333	1131	5	abuse	abuse	NOUN
ftr-333	1131	6	of	of	ADP
ftr-333	1131	7	the	the	DET
ftr-333	1131	8	live	live	ADJ
ftr-333	1131	9	burn	burn	NOUN
ftr-333	1131	10	donation	donation	NOUN
ftr-333	1131	11	,	,	PUNCT
ftr-333	1131	12	it	it	PRON
ftr-333	1131	13	is	be	AUX
ftr-333	1131	14	believed	believe	VERB
ftr-333	1131	15	that	that	SCONJ
ftr-333	1131	16	congress	congress	PROPN
ftr-333	1131	17	might	might	AUX
ftr-333	1131	18	enact	enact	VERB
ftr-333	1131	19	legislation	legislation	NOUN
ftr-333	1131	20	specifically	specifically	ADV
ftr-333	1131	21	disallowing	disallow	VERB
ftr-333	1131	22	live	live	ADJ
ftr-333	1131	23	burn	burn	NOUN
ftr-333	1131	24	donations.257	donations.257	ADP
ftr-333	1131	25	this	this	DET
ftr-333	1131	26	article	article	NOUN
ftr-333	1131	27	proposes	propose	VERB
ftr-333	1131	28	congress	congress	PROPN
ftr-333	1131	29	should	should	AUX
ftr-333	1131	30	not	not	PART
ftr-333	1131	31	extinguish	extinguish	VERB
ftr-333	1131	32	the	the	DET
ftr-333	1131	33	live	live	ADJ
ftr-333	1131	34	burn	burn	NOUN
ftr-333	1131	35	donation	donation	NOUN
ftr-333	1131	36	.	.	PUNCT
ftr-333	1132	1	rather	rather	ADV
ftr-333	1132	2	,	,	PUNCT
ftr-333	1132	3	exceptions	exception	NOUN
ftr-333	1132	4	to	to	ADP
ftr-333	1132	5	the	the	DET
ftr-333	1132	6	application	application	NOUN
ftr-333	1132	7	of	of	ADP
ftr-333	1132	8	the	the	DET
ftr-333	1132	9	quid	quid	ADJ
ftr-333	1132	10	pro	pro	X
ftr-333	1132	11	quo	quo	NOUN
ftr-333	1132	12	test	test	NOUN
ftr-333	1132	13	should	should	AUX
ftr-333	1132	14	be	be	AUX
ftr-333	1132	15	made	make	VERB
ftr-333	1132	16	when	when	SCONJ
ftr-333	1132	17	the	the	DET
ftr-333	1132	18	benefit	benefit	NOUN
ftr-333	1132	19	of	of	ADP
ftr-333	1132	20	the	the	DET
ftr-333	1132	21	donation	donation	NOUN
ftr-333	1132	22	to	to	ADP
ftr-333	1132	23	the	the	DET
ftr-333	1132	24	public	public	NOUN
ftr-333	1132	25	substantially	substantially	ADV
ftr-333	1132	26	outweighs	outweigh	VERB
ftr-333	1132	27	the	the	DET
ftr-333	1132	28	benefit	benefit	NOUN
ftr-333	1132	29	received	receive	VERB
ftr-333	1132	30	by	by	ADP
ftr-333	1132	31	the	the	DET
ftr-333	1132	32	donor	donor	NOUN
ftr-333	1132	33	(	(	PUNCT
ftr-333	1132	34	the	the	DET
ftr-333	1132	35	public	public	ADJ
ftr-333	1132	36	benefit	benefit	NOUN
ftr-333	1132	37	exception	exception	NOUN
ftr-333	1132	38	)	)	PUNCT
ftr-333	1132	39	.	.	PUNCT
ftr-333	1133	1	the	the	DET
ftr-333	1133	2	public	public	ADJ
ftr-333	1133	3	benefit	benefit	NOUN
ftr-333	1133	4	exception	exception	NOUN
ftr-333	1133	5	should	should	AUX
ftr-333	1133	6	be	be	AUX
ftr-333	1133	7	used	use	VERB
ftr-333	1133	8	to	to	PART
ftr-333	1133	9	encourage	encourage	VERB
ftr-333	1133	10	donations	donation	NOUN
ftr-333	1133	11	that	that	PRON
ftr-333	1133	12	otherwise	otherwise	ADV
ftr-333	1133	13	would	would	AUX
ftr-333	1133	14	be	be	AUX
ftr-333	1133	15	underfunded	underfunde	VERB
ftr-333	1133	16	,	,	PUNCT
ftr-333	1133	17	as	as	SCONJ
ftr-333	1133	18	is	be	AUX
ftr-333	1133	19	the	the	DET
ftr-333	1133	20	case	case	NOUN
ftr-333	1133	21	in	in	ADP
ftr-333	1133	22	live	live	ADJ
ftr-333	1133	23	burn	burn	NOUN
ftr-333	1133	24	donations	donation	NOUN
ftr-333	1133	25	.	.	PUNCT
ftr-333	1134	1	this	this	DET
ftr-333	1134	2	section	section	NOUN
ftr-333	1134	3	will	will	AUX
ftr-333	1134	4	first	first	ADV
ftr-333	1134	5	discuss	discuss	VERB
ftr-333	1134	6	the	the	DET
ftr-333	1134	7	public	public	ADJ
ftr-333	1134	8	benefit	benefit	NOUN
ftr-333	1134	9	exception	exception	NOUN
ftr-333	1134	10	using	use	VERB
ftr-333	1134	11	the	the	DET
ftr-333	1134	12	live	live	ADJ
ftr-333	1134	13	burn	burn	NOUN
ftr-333	1134	14	donation	donation	NOUN
ftr-333	1134	15	as	as	SCONJ
ftr-333	1134	16	the	the	DET
ftr-333	1134	17	lens	lens	NOUN
ftr-333	1134	18	to	to	PART
ftr-333	1134	19	examine	examine	VERB
ftr-333	1134	20	the	the	DET
ftr-333	1134	21	application	application	NOUN
ftr-333	1134	22	of	of	ADP
ftr-333	1134	23	the	the	DET
ftr-333	1134	24	proposed	propose	VERB
ftr-333	1134	25	exception	exception	NOUN
ftr-333	1134	26	.	.	PUNCT
ftr-333	1135	1	ultimately	ultimately	ADV
ftr-333	1135	2	,	,	PUNCT
ftr-333	1135	3	this	this	DET
ftr-333	1135	4	section	section	NOUN
ftr-333	1135	5	proposes	propose	VERB
ftr-333	1135	6	an	an	DET
ftr-333	1135	7	amendment	amendment	NOUN
ftr-333	1135	8	to	to	ADP
ftr-333	1135	9	the	the	DET
ftr-333	1135	10	charitable	charitable	ADJ
ftr-333	1135	11	deduction	deduction	NOUN
ftr-333	1135	12	,	,	PUNCT
ftr-333	1135	13	thereby	thereby	ADV
ftr-333	1135	14	allowing	allow	VERB
ftr-333	1135	15	a	a	DET
ftr-333	1135	16	charitable	charitable	ADJ
ftr-333	1135	17	deduction	deduction	NOUN
ftr-333	1135	18	for	for	ADP
ftr-333	1135	19	live	live	ADJ
ftr-333	1135	20	burn	burn	NOUN
ftr-333	1135	21	donations	donation	NOUN
ftr-333	1135	22	,	,	PUNCT
ftr-333	1135	23	while	while	SCONJ
ftr-333	1135	24	recognizing	recognize	VERB
ftr-333	1135	25	the	the	DET
ftr-333	1135	26	need	need	NOUN
ftr-333	1135	27	for	for	ADP
ftr-333	1135	28	limitations	limitation	NOUN
ftr-333	1135	29	given	give	VERB
ftr-333	1135	30	the	the	DET
ftr-333	1135	31	perceived	perceive	VERB
ftr-333	1135	32	abuse	abuse	NOUN
ftr-333	1135	33	and	and	CCONJ
ftr-333	1135	34	valuation	valuation	NOUN
ftr-333	1135	35	difficulties	difficulty	NOUN
ftr-333	1135	36	of	of	ADP
ftr-333	1135	37	the	the	DET
ftr-333	1135	38	live	live	ADJ
ftr-333	1135	39	burn	burn	NOUN
ftr-333	1135	40	donation	donation	NOUN
ftr-333	1135	41	.	.	PUNCT
ftr-333	1136	1	taxpayer	taxpayer	NOUN
ftr-333	1136	2	is	be	AUX
ftr-333	1136	3	done	do	VERB
ftr-333	1136	4	using	use	VERB
ftr-333	1136	5	the	the	DET
ftr-333	1136	6	item	item	NOUN
ftr-333	1136	7	,	,	PUNCT
ftr-333	1136	8	then	then	ADV
ftr-333	1136	9	most	most	ADJ
ftr-333	1136	10	,	,	PUNCT
ftr-333	1136	11	if	if	SCONJ
ftr-333	1136	12	not	not	PART
ftr-333	1136	13	all	all	ADV
ftr-333	1136	14	,	,	PUNCT
ftr-333	1136	15	charitable	charitable	ADJ
ftr-333	1136	16	deductions	deduction	NOUN
ftr-333	1136	17	would	would	AUX
ftr-333	1136	18	be	be	AUX
ftr-333	1136	19	worthless	worthless	ADJ
ftr-333	1136	20	.	.	PUNCT
ftr-333	1137	1	see	see	VERB
ftr-333	1137	2	also	also	ADV
ftr-333	1137	3	supra	supra	PROPN
ftr-333	1137	4	246	246	NUM
ftr-333	1137	5	(	(	PUNCT
ftr-333	1137	6	arguing	argue	VERB
ftr-333	1137	7	that	that	SCONJ
ftr-333	1137	8	the	the	DET
ftr-333	1137	9	taxpayer	taxpayer	NOUN
ftr-333	1137	10	transferred	transfer	VERB
ftr-333	1137	11	their	their	PRON
ftr-333	1137	12	entire	entire	ADJ
ftr-333	1137	13	interest	interest	NOUN
ftr-333	1137	14	in	in	ADP
ftr-333	1137	15	the	the	DET
ftr-333	1137	16	house	house	NOUN
ftr-333	1137	17	)	)	PUNCT
ftr-333	1137	18	.	.	PUNCT
ftr-333	1138	1	256	256	NUM
ftr-333	1138	2	.	.	PUNCT
ftr-333	1138	3	marie	marie	PROPN
ftr-333	1138	4	rohde	rohde	PROPN
ftr-333	1138	5	,	,	PUNCT
ftr-333	1138	6	asbestos	asbestos	NOUN
ftr-333	1138	7	could	could	AUX
ftr-333	1138	8	stop	stop	VERB
ftr-333	1138	9	fox	fox	NOUN
ftr-333	1138	10	point	point	NOUN
ftr-333	1138	11	firefighting	firefighting	NOUN
ftr-333	1138	12	drill	drill	NOUN
ftr-333	1138	13	village	village	NOUN
ftr-333	1138	14	officials	official	NOUN
ftr-333	1138	15	demand	demand	VERB
ftr-333	1138	16	review	review	NOUN
ftr-333	1138	17	of	of	ADP
ftr-333	1138	18	policy	policy	NOUN
ftr-333	1138	19	allowing	allow	VERB
ftr-333	1138	20	residents	resident	NOUN
ftr-333	1138	21	to	to	PART
ftr-333	1138	22	donate	donate	VERB
ftr-333	1138	23	homes	home	NOUN
ftr-333	1138	24	,	,	PUNCT
ftr-333	1138	25	milwaukee	milwaukee	PROPN
ftr-333	1138	26	j.	j.	PROPN
ftr-333	1138	27	&	&	CCONJ
ftr-333	1138	28	sentinel	sentinel	PROPN
ftr-333	1138	29	,	,	PUNCT
ftr-333	1138	30	mar	mar	PROPN
ftr-333	1138	31	.	.	PROPN
ftr-333	1138	32	3	3	NUM
ftr-333	1138	33	,	,	PUNCT
ftr-333	1138	34	1999	1999	NUM
ftr-333	1138	35	,	,	PUNCT
ftr-333	1138	36	at	at	ADP
ftr-333	1138	37	b1	b1	NOUN
ftr-333	1138	38	,	,	PUNCT
ftr-333	1138	39	available	available	ADJ
ftr-333	1138	40	at	at	ADP
ftr-333	1138	41	1999	1999	NUM
ftr-333	1138	42	wlnr	wlnr	PROPN
ftr-333	1138	43	2868170	2868170	NUM
ftr-333	1138	44	.	.	PUNCT
ftr-333	1139	1	see	see	VERB
ftr-333	1139	2	also	also	ADV
ftr-333	1139	3	editorial	editorial	ADJ
ftr-333	1139	4	,	,	PUNCT
ftr-333	1139	5	burned	burn	VERB
ftr-333	1139	6	-	-	PUNCT
ftr-333	1139	7	down	down	ADP
ftr-333	1139	8	house	house	NOUN
ftr-333	1139	9	ca	can	AUX
ftr-333	1139	10	n’t	not	PART
ftr-333	1139	11	be	be	AUX
ftr-333	1139	12	used	use	VERB
ftr-333	1139	13	again	again	ADV
ftr-333	1139	14	,	,	PUNCT
ftr-333	1139	15	columbus	columbus	PROPN
ftr-333	1139	16	dispatch	dispatch	NOUN
ftr-333	1139	17	(	(	PUNCT
ftr-333	1139	18	ohio	ohio	PROPN
ftr-333	1139	19	)	)	PUNCT
ftr-333	1139	20	,	,	PUNCT
ftr-333	1139	21	aug	aug	PROPN
ftr-333	1139	22	.	.	PROPN
ftr-333	1139	23	2	2	NUM
ftr-333	1139	24	,	,	PUNCT
ftr-333	1139	25	2009	2009	NUM
ftr-333	1139	26	,	,	PUNCT
ftr-333	1139	27	at	at	ADP
ftr-333	1139	28	04	04	NUM
ftr-333	1139	29	g	g	NOUN
ftr-333	1139	30	,	,	PUNCT
ftr-333	1139	31	available	available	ADJ
ftr-333	1139	32	at	at	ADP
ftr-333	1139	33	2009	2009	NUM
ftr-333	1139	34	wlnr	wlnr	PROPN
ftr-333	1139	35	14917592	14917592	NUM
ftr-333	1139	36	.	.	PUNCT
ftr-333	1140	1	257	257	X
ftr-333	1140	2	.	.	PUNCT
ftr-333	1141	1	see	see	VERB
ftr-333	1141	2	,	,	PUNCT
ftr-333	1141	3	e.g.	e.g.	ADV
ftr-333	1141	4	,	,	PUNCT
ftr-333	1141	5	vielmetti	vielmetti	NOUN
ftr-333	1141	6	,	,	PUNCT
ftr-333	1141	7	decision	decision	NOUN
ftr-333	1141	8	awaited	await	VERB
ftr-333	1141	9	,	,	PUNCT
ftr-333	1141	10	supra	supra	PROPN
ftr-333	1141	11	note	note	AUX
ftr-333	1141	12	177	177	NUM
ftr-333	1141	13	(	(	PUNCT
ftr-333	1141	14	quoting	quote	VERB
ftr-333	1141	15	professor	professor	NOUN
ftr-333	1141	16	lloyd	lloyd	PROPN
ftr-333	1141	17	mayer	mayer	PROPN
ftr-333	1141	18	of	of	ADP
ftr-333	1141	19	notre	notre	PROPN
ftr-333	1141	20	dame	dame	PROPN
ftr-333	1141	21	school	school	NOUN
ftr-333	1141	22	of	of	ADP
ftr-333	1141	23	law	law	NOUN
ftr-333	1141	24	stating	state	VERB
ftr-333	1141	25	that	that	SCONJ
ftr-333	1141	26	the	the	DET
ftr-333	1141	27	rolfs	rolfs	ADJ
ftr-333	1141	28	case	case	NOUN
ftr-333	1141	29	“	"	PUNCT
ftr-333	1141	30	does	do	AUX
ftr-333	1141	31	have	have	VERB
ftr-333	1141	32	larger	large	ADJ
ftr-333	1141	33	significance	significance	NOUN
ftr-333	1141	34	…	…	PUNCT
ftr-333	1141	35	.	.	PUNCT
ftr-333	1142	1	usually	usually	ADV
ftr-333	1142	2	,	,	PUNCT
ftr-333	1142	3	when	when	SCONJ
ftr-333	1142	4	you	you	PRON
ftr-333	1142	5	give	give	VERB
ftr-333	1142	6	to	to	ADP
ftr-333	1142	7	charity	charity	NOUN
ftr-333	1142	8	,	,	PUNCT
ftr-333	1142	9	you	you	PRON
ftr-333	1142	10	can	can	AUX
ftr-333	1142	11	deduct	deduct	VERB
ftr-333	1142	12	the	the	DET
ftr-333	1142	13	fair	fair	ADJ
ftr-333	1142	14	market	market	NOUN
ftr-333	1142	15	value	value	NOUN
ftr-333	1142	16	.	.	PUNCT
ftr-333	1143	1	but	but	CCONJ
ftr-333	1143	2	in	in	ADP
ftr-333	1143	3	a	a	DET
ftr-333	1143	4	number	number	NOUN
ftr-333	1143	5	of	of	ADP
ftr-333	1143	6	cases	case	NOUN
ftr-333	1143	7	,	,	PUNCT
ftr-333	1143	8	including	include	VERB
ftr-333	1143	9	[	[	X
ftr-333	1143	10	rolfs	rolfs	X
ftr-333	1143	11	]	]	X
ftr-333	1143	12	people	people	NOUN
ftr-333	1143	13	,	,	PUNCT
ftr-333	1143	14	including	include	VERB
ftr-333	1143	15	congress	congress	PROPN
ftr-333	1143	16	,	,	PUNCT
ftr-333	1143	17	were	be	AUX
ftr-333	1143	18	getting	get	VERB
ftr-333	1143	19	uncomfortable	uncomfortable	ADJ
ftr-333	1143	20	.	.	PUNCT
ftr-333	1143	21	”	"	PUNCT
ftr-333	1143	22	)	)	PUNCT
ftr-333	1143	23	.	.	PUNCT
ftr-333	1144	1	congress	congress	PROPN
ftr-333	1144	2	has	have	AUX
ftr-333	1144	3	promulgated	promulgate	VERB
ftr-333	1144	4	similar	similar	ADJ
ftr-333	1144	5	laws	law	NOUN
ftr-333	1144	6	to	to	PART
ftr-333	1144	7	target	target	VERB
ftr-333	1144	8	abuse	abuse	NOUN
ftr-333	1144	9	in	in	ADP
ftr-333	1144	10	the	the	DET
ftr-333	1144	11	area	area	NOUN
ftr-333	1144	12	of	of	ADP
ftr-333	1144	13	taxidermy	taxidermy	NOUN
ftr-333	1144	14	and	and	CCONJ
ftr-333	1144	15	vehicle	vehicle	NOUN
ftr-333	1144	16	donations	donation	NOUN
ftr-333	1144	17	.	.	PUNCT
ftr-333	1145	1	see	see	VERB
ftr-333	1145	2	,	,	PUNCT
ftr-333	1145	3	e.g.	e.g.	ADV
ftr-333	1145	4	,	,	PUNCT
ftr-333	1145	5	kathy	kathy	PROPN
ftr-333	1145	6	m.	m.	PROPN
ftr-333	1145	7	kristof	kristof	PROPN
ftr-333	1145	8	,	,	PUNCT
ftr-333	1145	9	charitable	charitable	ADJ
ftr-333	1145	10	donations	donation	NOUN
ftr-333	1145	11	get	get	VERB
ftr-333	1145	12	stricter	strict	ADJ
ftr-333	1145	13	tax	tax	NOUN
ftr-333	1145	14	rules	rule	NOUN
ftr-333	1145	15	,	,	PUNCT
ftr-333	1145	16	l.a	l.a	PROPN
ftr-333	1145	17	.	.	PROPN
ftr-333	1145	18	times	times	PROPN
ftr-333	1145	19	(	(	PUNCT
ftr-333	1145	20	aug	aug	PROPN
ftr-333	1145	21	.	.	PROPN
ftr-333	1145	22	27	27	NUM
ftr-333	1145	23	,	,	PUNCT
ftr-333	1145	24	2006	2006	NUM
ftr-333	1145	25	)	)	PUNCT
ftr-333	1145	26	,	,	PUNCT
ftr-333	1145	27	http://articles.latimes.com/2006/aug/27/business/fi-perfin27	http://articles.latimes.com/2006/aug/27/business/fi-perfin27	PROPN
ftr-333	1145	28	(	(	PUNCT
ftr-333	1145	29	“	"	PUNCT
ftr-333	1145	30	rules	rule	NOUN
ftr-333	1145	31	governing	govern	VERB
ftr-333	1145	32	donations	donation	NOUN
ftr-333	1145	33	of	of	ADP
ftr-333	1145	34	automobiles	automobile	NOUN
ftr-333	1145	35	,	,	PUNCT
ftr-333	1145	36	another	another	DET
ftr-333	1145	37	area	area	NOUN
ftr-333	1145	38	in	in	ADP
ftr-333	1145	39	which	which	PRON
ftr-333	1145	40	legislators	legislator	NOUN
ftr-333	1145	41	believed	believe	VERB
ftr-333	1145	42	there	there	PRON
ftr-333	1145	43	was	be	VERB
ftr-333	1145	44	widespread	widespread	ADJ
ftr-333	1145	45	cheating	cheating	NOUN
ftr-333	1145	46	,	,	PUNCT
ftr-333	1145	47	were	be	AUX
ftr-333	1145	48	tightened	tighten	VERB
ftr-333	1145	49	under	under	ADP
ftr-333	1145	50	a	a	DET
ftr-333	1145	51	2004	2004	NUM
ftr-333	1145	52	tax	tax	NOUN
ftr-333	1145	53	law	law	NOUN
ftr-333	1145	54	.	.	PUNCT
ftr-333	1146	1	now	now	ADV
ftr-333	1146	2	,	,	PUNCT
ftr-333	1146	3	if	if	SCONJ
ftr-333	1146	4	a	a	DET
ftr-333	1146	5	charity	charity	NOUN
ftr-333	1146	6	sells	sell	VERB
ftr-333	1146	7	—	—	PUNCT
ftr-333	1146	8	rather	rather	ADV
ftr-333	1146	9	than	than	ADP
ftr-333	1146	10	uses	use	NOUN
ftr-333	1146	11	—	—	PUNCT
ftr-333	1146	12	a	a	DET
ftr-333	1146	13	donated	donate	VERB
ftr-333	1146	14	car	car	NOUN
ftr-333	1146	15	,	,	PUNCT
ftr-333	1146	16	the	the	DET
ftr-333	1146	17	donor	donor	NOUN
ftr-333	1146	18	can	can	AUX
ftr-333	1146	19	write	write	VERB
ftr-333	1146	20	off	off	ADP
ftr-333	1146	21	only	only	ADV
ftr-333	1146	22	the	the	DET
ftr-333	1146	23	amount	amount	NOUN
ftr-333	1146	24	the	the	DET
ftr-333	1146	25	charity	charity	NOUN
ftr-333	1146	26	received	receive	VERB
ftr-333	1146	27	for	for	ADP
ftr-333	1146	28	the	the	DET
ftr-333	1146	29	car	car	NOUN
ftr-333	1146	30	.	.	PUNCT
ftr-333	1146	31	”	"	PUNCT
ftr-333	1146	32	)	)	PUNCT
ftr-333	1146	33	;	;	PUNCT
ftr-333	1146	34	press	press	NOUN
ftr-333	1146	35	release	release	NOUN
ftr-333	1146	36	,	,	PUNCT
ftr-333	1146	37	united	united	PROPN
ftr-333	1146	38	states	states	PROPN
ftr-333	1146	39	senate	senate	PROPN
ftr-333	1146	40	comm	comm	NOUN
ftr-333	1146	41	.	.	PUNCT
ftr-333	1147	1	on	on	ADP
ftr-333	1147	2	fin	fin	NOUN
ftr-333	1147	3	.	.	PUNCT
ftr-333	1148	1	summary	summary	NOUN
ftr-333	1148	2	of	of	ADP
ftr-333	1148	3	senator	senator	PROPN
ftr-333	1148	4	grassley	grassley	PROPN
ftr-333	1148	5	’s	’s	PART
ftr-333	1148	6	non	non	ADJ
ftr-333	1148	7	-	-	ADJ
ftr-333	1148	8	profit	profit	ADJ
ftr-333	1148	9	oversight	oversight	NOUN
ftr-333	1148	10	to	to	ADP
ftr-333	1148	11	date	date	NOUN
ftr-333	1148	12	(	(	PUNCT
ftr-333	1148	13	nov	nov	PROPN
ftr-333	1148	14	.	.	PROPN
ftr-333	1148	15	20	20	NUM
ftr-333	1148	16	,	,	PUNCT
ftr-333	1148	17	2007	2007	NUM
ftr-333	1148	18	)	)	PUNCT
ftr-333	1148	19	,	,	PUNCT
ftr-333	1148	20	http://finance.senate/gov/newsroom/ranking/release/?id=83f6b20e-3327-4619-8b9236ce643ef5fe	http://finance.senate/gov/newsroom/ranking/release/?id=83f6b20e-3327-4619-8b9236ce643ef5fe	NOUN
ftr-333	1148	21	(	(	PUNCT
ftr-333	1148	22	tax	tax	NOUN
ftr-333	1148	23	breaks	break	NOUN
ftr-333	1148	24	for	for	ADP
ftr-333	1148	25	taxidermy	taxidermy	NOUN
ftr-333	1148	26	.	.	PUNCT
ftr-333	1149	1	this	this	PRON
ftr-333	1149	2	shuts	shut	VERB
ftr-333	1149	3	down	down	ADP
ftr-333	1149	4	a	a	DET
ftr-333	1149	5	practice	practice	NOUN
ftr-333	1149	6	in	in	ADP
ftr-333	1149	7	which	which	PRON
ftr-333	1149	8	a	a	DET
ftr-333	1149	9	donor	donor	NOUN
ftr-333	1149	10	received	receive	VERB
ftr-333	1149	11	big	big	ADJ
ftr-333	1149	12	tax	tax	NOUN
ftr-333	1149	13	breaks	break	NOUN
ftr-333	1149	14	for	for	ADP
ftr-333	1149	15	the	the	DET
ftr-333	1149	16	cost	cost	NOUN
ftr-333	1149	17	of	of	ADP
ftr-333	1149	18	his	his	PRON
ftr-333	1149	19	african	african	ADJ
ftr-333	1149	20	safari	safari	NOUN
ftr-333	1149	21	while	while	SCONJ
ftr-333	1149	22	a	a	DET
ftr-333	1149	23	museum	museum	NOUN
ftr-333	1149	24	received	receive	VERB
ftr-333	1149	25	a	a	DET
ftr-333	1149	26	nearly	nearly	ADV
ftr-333	1149	27	worthless	worthless	ADJ
ftr-333	1149	28	,	,	PUNCT
ftr-333	1149	29	dusty	dusty	ADJ
ftr-333	1149	30	boar	boar	NOUN
ftr-333	1149	31	’s	’s	PART
ftr-333	1149	32	head	head	NOUN
ftr-333	1149	33	sitting	sit	VERB
ftr-333	1149	34	in	in	ADP
ftr-333	1149	35	a	a	DET
ftr-333	1149	36	railway	railway	NOUN
ftr-333	1149	37	car	car	NOUN
ftr-333	1149	38	.	.	PUNCT
ftr-333	1149	39	”	"	PUNCT
ftr-333	1149	40	)	)	PUNCT
ftr-333	1149	41	.	.	PUNCT
ftr-333	1150	1	506	506	NUM
ftr-333	1150	2	florida	florida	PROPN
ftr-333	1150	3	tax	tax	NOUN
ftr-333	1150	4	review	review	NOUN
ftr-333	1150	5	[	[	X
ftr-333	1150	6	vol	vol	NOUN
ftr-333	1150	7	.	.	PUNCT
ftr-333	1151	1	12:6	12:6	NUM
ftr-333	1151	2	a.	a.	NOUN
ftr-333	1151	3	the	the	DET
ftr-333	1151	4	application	application	NOUN
ftr-333	1151	5	of	of	ADP
ftr-333	1151	6	the	the	DET
ftr-333	1151	7	public	public	ADJ
ftr-333	1151	8	benefit	benefit	NOUN
ftr-333	1151	9	exception	exception	NOUN
ftr-333	1151	10	as	as	SCONJ
ftr-333	1151	11	discussed	discuss	VERB
ftr-333	1151	12	above	above	ADV
ftr-333	1151	13	,	,	PUNCT
ftr-333	1151	14	exceptions	exception	NOUN
ftr-333	1151	15	have	have	AUX
ftr-333	1151	16	been	be	AUX
ftr-333	1151	17	made	make	VERB
ftr-333	1151	18	to	to	ADP
ftr-333	1151	19	the	the	DET
ftr-333	1151	20	application	application	NOUN
ftr-333	1151	21	of	of	ADP
ftr-333	1151	22	the	the	DET
ftr-333	1151	23	quid	quid	ADJ
ftr-333	1151	24	pro	pro	X
ftr-333	1151	25	quo	quo	NOUN
ftr-333	1151	26	test	test	NOUN
ftr-333	1151	27	by	by	ADP
ftr-333	1151	28	the	the	DET
ftr-333	1151	29	service	service	NOUN
ftr-333	1151	30	in	in	ADP
ftr-333	1151	31	situations	situation	NOUN
ftr-333	1151	32	where	where	SCONJ
ftr-333	1151	33	it	it	PRON
ftr-333	1151	34	would	would	AUX
ftr-333	1151	35	be	be	AUX
ftr-333	1151	36	administratively	administratively	ADV
ftr-333	1151	37	inconvenient	inconvenient	ADJ
ftr-333	1151	38	to	to	PART
ftr-333	1151	39	account	account	VERB
ftr-333	1151	40	for	for	ADP
ftr-333	1151	41	a	a	DET
ftr-333	1151	42	taxpayer	taxpayer	NOUN
ftr-333	1151	43	receiving	receive	VERB
ftr-333	1151	44	a	a	DET
ftr-333	1151	45	nominal	nominal	ADJ
ftr-333	1151	46	return	return	NOUN
ftr-333	1151	47	benefit	benefit	NOUN
ftr-333	1151	48	,	,	PUNCT
ftr-333	1151	49	such	such	ADJ
ftr-333	1151	50	as	as	ADP
ftr-333	1151	51	a	a	DET
ftr-333	1151	52	coffee	coffee	NOUN
ftr-333	1151	53	mug	mug	NOUN
ftr-333	1151	54	or	or	CCONJ
ftr-333	1151	55	a	a	DET
ftr-333	1151	56	keychain	keychain	NOUN
ftr-333	1151	57	bearing	bear	VERB
ftr-333	1151	58	the	the	DET
ftr-333	1151	59	logo	logo	NOUN
ftr-333	1151	60	of	of	ADP
ftr-333	1151	61	the	the	DET
ftr-333	1151	62	charitable	charitable	ADJ
ftr-333	1151	63	organization	organization	NOUN
ftr-333	1151	64	.	.	PUNCT
ftr-333	1152	1	the	the	DET
ftr-333	1152	2	service	service	NOUN
ftr-333	1152	3	has	have	AUX
ftr-333	1152	4	also	also	ADV
ftr-333	1152	5	made	make	VERB
ftr-333	1152	6	exceptions	exception	NOUN
ftr-333	1152	7	when	when	SCONJ
ftr-333	1152	8	the	the	DET
ftr-333	1152	9	value	value	NOUN
ftr-333	1152	10	of	of	ADP
ftr-333	1152	11	a	a	DET
ftr-333	1152	12	return	return	NOUN
ftr-333	1152	13	benefit	benefit	NOUN
ftr-333	1152	14	is	be	AUX
ftr-333	1152	15	difficult	difficult	ADJ
ftr-333	1152	16	to	to	PART
ftr-333	1152	17	determine	determine	VERB
ftr-333	1152	18	,	,	PUNCT
ftr-333	1152	19	such	such	ADJ
ftr-333	1152	20	as	as	ADP
ftr-333	1152	21	intangible	intangible	ADJ
ftr-333	1152	22	religious	religious	ADJ
ftr-333	1152	23	benefits	benefit	NOUN
ftr-333	1152	24	.	.	PUNCT
ftr-333	1153	1	moreover	moreover	ADV
ftr-333	1153	2	,	,	PUNCT
ftr-333	1153	3	congress	congress	PROPN
ftr-333	1153	4	enacted	enact	VERB
ftr-333	1153	5	the	the	DET
ftr-333	1153	6	season	season	NOUN
ftr-333	1153	7	ticket	ticket	NOUN
ftr-333	1153	8	exception	exception	NOUN
ftr-333	1153	9	,	,	PUNCT
ftr-333	1153	10	which	which	PRON
ftr-333	1153	11	is	be	AUX
ftr-333	1153	12	one	one	NUM
ftr-333	1153	13	of	of	ADP
ftr-333	1153	14	the	the	DET
ftr-333	1153	15	most	most	ADV
ftr-333	1153	16	controversial	controversial	ADJ
ftr-333	1153	17	exceptions	exception	NOUN
ftr-333	1153	18	.	.	PUNCT
ftr-333	1154	1	the	the	DET
ftr-333	1154	2	season	season	NOUN
ftr-333	1154	3	ticket	ticket	NOUN
ftr-333	1154	4	exception	exception	NOUN
ftr-333	1154	5	was	be	AUX
ftr-333	1154	6	promulgated	promulgate	VERB
ftr-333	1154	7	to	to	PART
ftr-333	1154	8	eliminate	eliminate	VERB
ftr-333	1154	9	potential	potential	ADJ
ftr-333	1154	10	valuation	valuation	NOUN
ftr-333	1154	11	controversies	controversy	NOUN
ftr-333	1154	12	based	base	VERB
ftr-333	1154	13	on	on	ADP
ftr-333	1154	14	the	the	DET
ftr-333	1154	15	argument	argument	NOUN
ftr-333	1154	16	that	that	SCONJ
ftr-333	1154	17	the	the	DET
ftr-333	1154	18	return	return	NOUN
ftr-333	1154	19	benefit	benefit	NOUN
ftr-333	1154	20	of	of	ADP
ftr-333	1154	21	the	the	DET
ftr-333	1154	22	right	right	NOUN
ftr-333	1154	23	to	to	PART
ftr-333	1154	24	purchase	purchase	VERB
ftr-333	1154	25	season	season	NOUN
ftr-333	1154	26	tickets	ticket	NOUN
ftr-333	1154	27	would	would	AUX
ftr-333	1154	28	be	be	AUX
ftr-333	1154	29	difficult	difficult	ADJ
ftr-333	1154	30	to	to	PART
ftr-333	1154	31	value	value	VERB
ftr-333	1154	32	.	.	PUNCT
ftr-333	1155	1	with	with	SCONJ
ftr-333	1155	2	that	that	PRON
ftr-333	1155	3	said	say	VERB
ftr-333	1155	4	,	,	PUNCT
ftr-333	1155	5	congressional	congressional	ADJ
ftr-333	1155	6	consideration	consideration	NOUN
ftr-333	1155	7	of	of	ADP
ftr-333	1155	8	other	other	ADJ
ftr-333	1155	9	exceptions	exception	NOUN
ftr-333	1155	10	to	to	ADP
ftr-333	1155	11	the	the	DET
ftr-333	1155	12	quid	quid	ADJ
ftr-333	1155	13	pro	pro	X
ftr-333	1155	14	quo	quo	NOUN
ftr-333	1155	15	test	test	NOUN
ftr-333	1155	16	is	be	AUX
ftr-333	1155	17	warranted	warrant	VERB
ftr-333	1155	18	when	when	SCONJ
ftr-333	1155	19	the	the	DET
ftr-333	1155	20	benefit	benefit	NOUN
ftr-333	1155	21	of	of	ADP
ftr-333	1155	22	the	the	DET
ftr-333	1155	23	donation	donation	NOUN
ftr-333	1155	24	to	to	ADP
ftr-333	1155	25	the	the	DET
ftr-333	1155	26	public	public	NOUN
ftr-333	1155	27	substantially	substantially	ADV
ftr-333	1155	28	outweighs	outweigh	VERB
ftr-333	1155	29	the	the	DET
ftr-333	1155	30	benefit	benefit	NOUN
ftr-333	1155	31	received	receive	VERB
ftr-333	1155	32	by	by	ADP
ftr-333	1155	33	the	the	DET
ftr-333	1155	34	donor	donor	NOUN
ftr-333	1155	35	.	.	PUNCT
ftr-333	1156	1	the	the	DET
ftr-333	1156	2	balancing	balancing	NOUN
ftr-333	1156	3	concept	concept	NOUN
ftr-333	1156	4	behind	behind	ADP
ftr-333	1156	5	the	the	DET
ftr-333	1156	6	public	public	ADJ
ftr-333	1156	7	benefit	benefit	NOUN
ftr-333	1156	8	exception	exception	NOUN
ftr-333	1156	9	was	be	AUX
ftr-333	1156	10	first	first	ADV
ftr-333	1156	11	discussed	discuss	VERB
ftr-333	1156	12	in	in	ADP
ftr-333	1156	13	singer	singer	NOUN
ftr-333	1156	14	as	as	ADP
ftr-333	1156	15	part	part	NOUN
ftr-333	1156	16	of	of	ADP
ftr-333	1156	17	the	the	DET
ftr-333	1156	18	substantial	substantial	ADJ
ftr-333	1156	19	benefit	benefit	NOUN
ftr-333	1156	20	received	receive	VERB
ftr-333	1156	21	approach	approach	NOUN
ftr-333	1156	22	.	.	PUNCT
ftr-333	1157	1	the	the	DET
ftr-333	1157	2	court	court	NOUN
ftr-333	1157	3	proposed	propose	VERB
ftr-333	1157	4	a	a	DET
ftr-333	1157	5	balancing	balance	VERB
ftr-333	1157	6	test	test	NOUN
ftr-333	1157	7	whereby	whereby	SCONJ
ftr-333	1157	8	“	"	PUNCT
ftr-333	1157	9	the	the	DET
ftr-333	1157	10	benefits	benefit	NOUN
ftr-333	1157	11	received	receive	VERB
ftr-333	1157	12	,	,	PUNCT
ftr-333	1157	13	or	or	CCONJ
ftr-333	1157	14	expected	expect	VERB
ftr-333	1157	15	to	to	PART
ftr-333	1157	16	be	be	AUX
ftr-333	1157	17	received	receive	VERB
ftr-333	1157	18	,	,	PUNCT
ftr-333	1157	19	”	"	PUNCT
ftr-333	1157	20	were	be	AUX
ftr-333	1157	21	balanced	balance	VERB
ftr-333	1157	22	against	against	ADP
ftr-333	1157	23	the	the	DET
ftr-333	1157	24	benefits	benefit	NOUN
ftr-333	1157	25	“	"	PUNCT
ftr-333	1157	26	inur[ing	inur[e	VERB
ftr-333	1157	27	]	]	PUNCT
ftr-333	1157	28	to	to	ADP
ftr-333	1157	29	the	the	DET
ftr-333	1157	30	general	general	ADJ
ftr-333	1157	31	public	public	NOUN
ftr-333	1157	32	from	from	ADP
ftr-333	1157	33	transfers	transfer	NOUN
ftr-333	1157	34	for	for	ADP
ftr-333	1157	35	charitable	charitable	ADJ
ftr-333	1157	36	purposes	purpose	NOUN
ftr-333	1157	37	.	.	PUNCT
ftr-333	1158	1	”258	”258	NUM
ftr-333	1158	2	due	due	ADP
ftr-333	1158	3	to	to	ADP
ftr-333	1158	4	the	the	DET
ftr-333	1158	5	lack	lack	NOUN
ftr-333	1158	6	of	of	ADP
ftr-333	1158	7	guidance	guidance	NOUN
ftr-333	1158	8	from	from	ADP
ftr-333	1158	9	the	the	DET
ftr-333	1158	10	court	court	NOUN
ftr-333	1158	11	,	,	PUNCT
ftr-333	1158	12	it	it	PRON
ftr-333	1158	13	was	be	AUX
ftr-333	1158	14	unclear	unclear	ADJ
ftr-333	1158	15	how	how	SCONJ
ftr-333	1158	16	to	to	PART
ftr-333	1158	17	apply	apply	VERB
ftr-333	1158	18	such	such	DET
ftr-333	1158	19	a	a	DET
ftr-333	1158	20	balancing	balancing	NOUN
ftr-333	1158	21	test	test	NOUN
ftr-333	1158	22	.	.	PUNCT
ftr-333	1159	1	it	it	PRON
ftr-333	1159	2	has	have	AUX
ftr-333	1159	3	been	be	AUX
ftr-333	1159	4	argued	argue	VERB
ftr-333	1159	5	the	the	DET
ftr-333	1159	6	test	test	NOUN
ftr-333	1159	7	could	could	AUX
ftr-333	1159	8	be	be	AUX
ftr-333	1159	9	interpreted	interpret	VERB
ftr-333	1159	10	in	in	ADP
ftr-333	1159	11	two	two	NUM
ftr-333	1159	12	different	different	ADJ
ftr-333	1159	13	ways	way	NOUN
ftr-333	1159	14	because	because	SCONJ
ftr-333	1159	15	“	"	PUNCT
ftr-333	1159	16	it	it	PRON
ftr-333	1159	17	is	be	AUX
ftr-333	1159	18	not	not	PART
ftr-333	1159	19	readily	readily	ADV
ftr-333	1159	20	apparent	apparent	ADJ
ftr-333	1159	21	whether	whether	SCONJ
ftr-333	1159	22	the	the	DET
ftr-333	1159	23	court	court	NOUN
ftr-333	1159	24	intended	intend	VERB
ftr-333	1159	25	that	that	SCONJ
ftr-333	1159	26	the	the	DET
ftr-333	1159	27	transferor	transferor	NOUN
ftr-333	1159	28	’s	’s	PART
ftr-333	1159	29	benefit	benefit	NOUN
ftr-333	1159	30	be	be	AUX
ftr-333	1159	31	measured	measure	VERB
ftr-333	1159	32	against	against	ADP
ftr-333	1159	33	those	those	DET
ftr-333	1159	34	benefits	benefit	NOUN
ftr-333	1159	35	received	receive	VERB
ftr-333	1159	36	by	by	ADP
ftr-333	1159	37	the	the	DET
ftr-333	1159	38	general	general	ADJ
ftr-333	1159	39	public	public	NOUN
ftr-333	1159	40	,	,	PUNCT
ftr-333	1159	41	or	or	CCONJ
ftr-333	1159	42	whether	whether	SCONJ
ftr-333	1159	43	the	the	DET
ftr-333	1159	44	benefits	benefit	NOUN
ftr-333	1159	45	received	receive	VERB
ftr-333	1159	46	by	by	ADP
ftr-333	1159	47	the	the	DET
ftr-333	1159	48	transferor	transferor	NOUN
ftr-333	1159	49	[	[	X
ftr-333	1159	50	were	be	AUX
ftr-333	1159	51	to	to	PART
ftr-333	1159	52	be	be	AUX
ftr-333	1159	53	measured	measure	VERB
ftr-333	1159	54	against	against	ADP
ftr-333	1159	55	]	]	PUNCT
ftr-333	1159	56	those	those	PRON
ftr-333	1159	57	that	that	PRON
ftr-333	1159	58	would	would	AUX
ftr-333	1159	59	incidentally	incidentally	ADV
ftr-333	1159	60	inure	inure	VERB
ftr-333	1159	61	to	to	ADP
ftr-333	1159	62	it	it	PRON
ftr-333	1159	63	as	as	ADP
ftr-333	1159	64	a	a	DET
ftr-333	1159	65	member	member	NOUN
ftr-333	1159	66	of	of	ADP
ftr-333	1159	67	the	the	DET
ftr-333	1159	68	general	general	ADJ
ftr-333	1159	69	public	public	NOUN
ftr-333	1159	70	.	.	PUNCT
ftr-333	1160	1	”259	”259	VERB
ftr-333	1160	2	the	the	DET
ftr-333	1160	3	better	well	ADJ
ftr-333	1160	4	interpretation	interpretation	NOUN
ftr-333	1160	5	is	be	AUX
ftr-333	1160	6	to	to	PART
ftr-333	1160	7	balance	balance	VERB
ftr-333	1160	8	the	the	DET
ftr-333	1160	9	return	return	NOUN
ftr-333	1160	10	benefit	benefit	NOUN
ftr-333	1160	11	inuring	inuring	NOUN
ftr-333	1160	12	to	to	ADP
ftr-333	1160	13	the	the	DET
ftr-333	1160	14	taxpayer	taxpayer	NOUN
ftr-333	1160	15	with	with	ADP
ftr-333	1160	16	the	the	DET
ftr-333	1160	17	benefits	benefit	NOUN
ftr-333	1160	18	received	receive	VERB
ftr-333	1160	19	by	by	ADP
ftr-333	1160	20	the	the	DET
ftr-333	1160	21	general	general	ADJ
ftr-333	1160	22	public	public	NOUN
ftr-333	1160	23	as	as	ADP
ftr-333	1160	24	such	such	ADJ
ftr-333	1160	25	conforms	conform	NOUN
ftr-333	1160	26	to	to	ADP
ftr-333	1160	27	the	the	DET
ftr-333	1160	28	purpose	purpose	NOUN
ftr-333	1160	29	of	of	ADP
ftr-333	1160	30	the	the	DET
ftr-333	1160	31	charitable	charitable	ADJ
ftr-333	1160	32	deduction	deduction	NOUN
ftr-333	1160	33	—	—	PUNCT
ftr-333	1160	34	acting	act	VERB
ftr-333	1160	35	as	as	ADP
ftr-333	1160	36	a	a	DET
ftr-333	1160	37	subsidy	subsidy	NOUN
ftr-333	1160	38	to	to	ADP
ftr-333	1160	39	those	those	DET
ftr-333	1160	40	organizations	organization	NOUN
ftr-333	1160	41	the	the	DET
ftr-333	1160	42	government	government	NOUN
ftr-333	1160	43	recognizes	recognize	VERB
ftr-333	1160	44	as	as	ADP
ftr-333	1160	45	providing	provide	VERB
ftr-333	1160	46	a	a	DET
ftr-333	1160	47	community	community	NOUN
ftr-333	1160	48	benefit	benefit	NOUN
ftr-333	1160	49	.	.	PUNCT
ftr-333	1161	1	under	under	ADP
ftr-333	1161	2	the	the	DET
ftr-333	1161	3	substantial	substantial	ADJ
ftr-333	1161	4	benefit	benefit	NOUN
ftr-333	1161	5	approach	approach	NOUN
ftr-333	1161	6	,	,	PUNCT
ftr-333	1161	7	the	the	DET
ftr-333	1161	8	balancing	balancing	NOUN
ftr-333	1161	9	test	test	NOUN
ftr-333	1161	10	was	be	AUX
ftr-333	1161	11	troubling	troubling	ADJ
ftr-333	1161	12	due	due	ADP
ftr-333	1161	13	to	to	ADP
ftr-333	1161	14	the	the	DET
ftr-333	1161	15	immense	immense	ADJ
ftr-333	1161	16	ramifications	ramification	NOUN
ftr-333	1161	17	.	.	PUNCT
ftr-333	1162	1	if	if	SCONJ
ftr-333	1162	2	the	the	DET
ftr-333	1162	3	return	return	NOUN
ftr-333	1162	4	benefit	benefit	NOUN
ftr-333	1162	5	was	be	AUX
ftr-333	1162	6	deemed	deem	VERB
ftr-333	1162	7	258	258	NUM
ftr-333	1162	8	.	.	PUNCT
ftr-333	1162	9	singer	singer	PROPN
ftr-333	1162	10	co.	co.	PROPN
ftr-333	1162	11	v.	v.	PROPN
ftr-333	1162	12	united	united	PROPN
ftr-333	1162	13	states	states	PROPN
ftr-333	1162	14	,	,	PUNCT
ftr-333	1162	15	196	196	NUM
ftr-333	1162	16	ct	ct	NOUN
ftr-333	1162	17	.	.	PUNCT
ftr-333	1163	1	cl	cl	NOUN
ftr-333	1163	2	.	.	PROPN
ftr-333	1164	1	90	90	NUM
ftr-333	1164	2	,	,	PUNCT
ftr-333	1164	3	106	106	NUM
ftr-333	1164	4	(	(	PUNCT
ftr-333	1164	5	1971	1971	NUM
ftr-333	1164	6	)	)	PUNCT
ftr-333	1164	7	.	.	PUNCT
ftr-333	1165	1	259	259	NUM
ftr-333	1165	2	.	.	PUNCT
ftr-333	1165	3	hobbet	hobbet	NOUN
ftr-333	1165	4	,	,	PUNCT
ftr-333	1165	5	charitable	charitable	ADJ
ftr-333	1165	6	contributions	contribution	NOUN
ftr-333	1165	7	,	,	PUNCT
ftr-333	1165	8	supra	supra	PROPN
ftr-333	1165	9	note	note	NOUN
ftr-333	1165	10	53	53	NUM
ftr-333	1165	11	,	,	PUNCT
ftr-333	1165	12	at	at	ADP
ftr-333	1165	13	7	7	NUM
ftr-333	1165	14	.	.	PUNCT
ftr-333	1166	1	the	the	DET
ftr-333	1166	2	better	well	ADJ
ftr-333	1166	3	view	view	NOUN
ftr-333	1166	4	would	would	AUX
ftr-333	1166	5	be	be	AUX
ftr-333	1166	6	to	to	PART
ftr-333	1166	7	first	first	ADV
ftr-333	1166	8	determine	determine	VERB
ftr-333	1166	9	whether	whether	SCONJ
ftr-333	1166	10	the	the	DET
ftr-333	1166	11	taxpayer	taxpayer	NOUN
ftr-333	1166	12	has	have	AUX
ftr-333	1166	13	received	receive	VERB
ftr-333	1166	14	a	a	DET
ftr-333	1166	15	direct	direct	ADJ
ftr-333	1166	16	benefit	benefit	NOUN
ftr-333	1166	17	from	from	ADP
ftr-333	1166	18	the	the	DET
ftr-333	1166	19	recipient	recipient	NOUN
ftr-333	1166	20	organization	organization	NOUN
ftr-333	1166	21	,	,	PUNCT
ftr-333	1166	22	disregarding	disregard	VERB
ftr-333	1166	23	whether	whether	SCONJ
ftr-333	1166	24	it	it	PRON
ftr-333	1166	25	may	may	AUX
ftr-333	1166	26	also	also	ADV
ftr-333	1166	27	happen	happen	VERB
ftr-333	1166	28	to	to	PART
ftr-333	1166	29	benefit	benefit	VERB
ftr-333	1166	30	incidentally	incidentally	ADV
ftr-333	1166	31	as	as	ADP
ftr-333	1166	32	a	a	DET
ftr-333	1166	33	member	member	NOUN
ftr-333	1166	34	of	of	ADP
ftr-333	1166	35	the	the	DET
ftr-333	1166	36	general	general	ADJ
ftr-333	1166	37	public	public	NOUN
ftr-333	1166	38	.	.	PUNCT
ftr-333	1167	1	once	once	ADV
ftr-333	1167	2	it	it	PRON
ftr-333	1167	3	[	[	X
ftr-333	1167	4	has	have	AUX
ftr-333	1167	5	been	be	AUX
ftr-333	1167	6	]	]	PUNCT
ftr-333	1167	7	determined	determine	VERB
ftr-333	1167	8	that	that	SCONJ
ftr-333	1167	9	a	a	DET
ftr-333	1167	10	direct	direct	ADJ
ftr-333	1167	11	benefit	benefit	NOUN
ftr-333	1167	12	has	have	AUX
ftr-333	1167	13	been	be	AUX
ftr-333	1167	14	received	receive	VERB
ftr-333	1167	15	,	,	PUNCT
ftr-333	1167	16	an	an	DET
ftr-333	1167	17	objective	objective	ADJ
ftr-333	1167	18	test	test	NOUN
ftr-333	1167	19	could	could	AUX
ftr-333	1167	20	focus	focus	VERB
ftr-333	1167	21	upon	upon	SCONJ
ftr-333	1167	22	the	the	DET
ftr-333	1167	23	value	value	NOUN
ftr-333	1167	24	of	of	ADP
ftr-333	1167	25	the	the	DET
ftr-333	1167	26	direct	direct	ADJ
ftr-333	1167	27	benefit	benefit	NOUN
ftr-333	1167	28	,	,	PUNCT
ftr-333	1167	29	measuring	measure	VERB
ftr-333	1167	30	it	it	PRON
ftr-333	1167	31	against	against	ADP
ftr-333	1167	32	the	the	DET
ftr-333	1167	33	benefit	benefit	NOUN
ftr-333	1167	34	received	receive	VERB
ftr-333	1167	35	by	by	ADP
ftr-333	1167	36	the	the	DET
ftr-333	1167	37	public	public	NOUN
ftr-333	1167	38	by	by	ADP
ftr-333	1167	39	virtue	virtue	NOUN
ftr-333	1167	40	of	of	ADP
ftr-333	1167	41	the	the	DET
ftr-333	1167	42	contribution	contribution	NOUN
ftr-333	1167	43	,	,	PUNCT
ftr-333	1167	44	and	and	CCONJ
ftr-333	1167	45	not	not	PART
ftr-333	1167	46	against	against	ADP
ftr-333	1167	47	any	any	DET
ftr-333	1167	48	incidental	incidental	ADJ
ftr-333	1167	49	benefit	benefit	NOUN
ftr-333	1167	50	received	receive	VERB
ftr-333	1167	51	by	by	ADP
ftr-333	1167	52	the	the	DET
ftr-333	1167	53	taxpayer	taxpayer	NOUN
ftr-333	1167	54	.	.	PUNCT
ftr-333	1168	1	i	i	PRON
ftr-333	1168	2	d.	d.	PROPN
ftr-333	1168	3	2012	2012	NUM
ftr-333	1168	4	]	]	PUNCT
ftr-333	1168	5	relighting	relighte	VERB
ftr-333	1168	6	the	the	DET
ftr-333	1168	7	charitable	charitable	ADJ
ftr-333	1168	8	deductions	deduction	NOUN
ftr-333	1168	9	507	507	NUM
ftr-333	1168	10	incidental	incidental	ADJ
ftr-333	1168	11	,	,	PUNCT
ftr-333	1168	12	the	the	DET
ftr-333	1168	13	substantial	substantial	ADJ
ftr-333	1168	14	benefit	benefit	NOUN
ftr-333	1168	15	approach	approach	NOUN
ftr-333	1168	16	allowed	allow	VERB
ftr-333	1168	17	a	a	DET
ftr-333	1168	18	charitable	charitable	ADJ
ftr-333	1168	19	deduction	deduction	NOUN
ftr-333	1168	20	for	for	ADP
ftr-333	1168	21	the	the	DET
ftr-333	1168	22	entire	entire	ADJ
ftr-333	1168	23	amount	amount	NOUN
ftr-333	1168	24	of	of	ADP
ftr-333	1168	25	the	the	DET
ftr-333	1168	26	payment	payment	NOUN
ftr-333	1168	27	to	to	ADP
ftr-333	1168	28	the	the	DET
ftr-333	1168	29	charitable	charitable	ADJ
ftr-333	1168	30	organization	organization	NOUN
ftr-333	1168	31	without	without	ADP
ftr-333	1168	32	a	a	DET
ftr-333	1168	33	reduction	reduction	NOUN
ftr-333	1168	34	for	for	ADP
ftr-333	1168	35	the	the	DET
ftr-333	1168	36	value	value	NOUN
ftr-333	1168	37	of	of	ADP
ftr-333	1168	38	the	the	DET
ftr-333	1168	39	return	return	NOUN
ftr-333	1168	40	benefit	benefit	NOUN
ftr-333	1168	41	.	.	PUNCT
ftr-333	1169	1	consequently	consequently	ADV
ftr-333	1169	2	,	,	PUNCT
ftr-333	1169	3	substantial	substantial	ADJ
ftr-333	1169	4	weight	weight	NOUN
ftr-333	1169	5	was	be	AUX
ftr-333	1169	6	placed	place	VERB
ftr-333	1169	7	on	on	ADP
ftr-333	1169	8	a	a	DET
ftr-333	1169	9	test	test	NOUN
ftr-333	1169	10	that	that	PRON
ftr-333	1169	11	could	could	AUX
ftr-333	1169	12	potentially	potentially	ADV
ftr-333	1169	13	pose	pose	VERB
ftr-333	1169	14	difficulty	difficulty	NOUN
ftr-333	1169	15	to	to	ADP
ftr-333	1169	16	the	the	DET
ftr-333	1169	17	courts	court	NOUN
ftr-333	1169	18	in	in	ADP
ftr-333	1169	19	assessing	assess	VERB
ftr-333	1169	20	the	the	DET
ftr-333	1169	21	value	value	NOUN
ftr-333	1169	22	of	of	ADP
ftr-333	1169	23	the	the	DET
ftr-333	1169	24	benefit	benefit	NOUN
ftr-333	1169	25	to	to	ADP
ftr-333	1169	26	the	the	DET
ftr-333	1169	27	charitable	charitable	ADJ
ftr-333	1169	28	organization	organization	NOUN
ftr-333	1169	29	.	.	PUNCT
ftr-333	1170	1	this	this	DET
ftr-333	1170	2	fear	fear	NOUN
ftr-333	1170	3	is	be	AUX
ftr-333	1170	4	alleviated	alleviate	VERB
ftr-333	1170	5	under	under	ADP
ftr-333	1170	6	the	the	DET
ftr-333	1170	7	public	public	ADJ
ftr-333	1170	8	benefit	benefit	NOUN
ftr-333	1170	9	exception	exception	NOUN
ftr-333	1170	10	because	because	SCONJ
ftr-333	1170	11	the	the	DET
ftr-333	1170	12	balancing	balancing	NOUN
ftr-333	1170	13	test	test	NOUN
ftr-333	1170	14	would	would	AUX
ftr-333	1170	15	only	only	ADV
ftr-333	1170	16	be	be	AUX
ftr-333	1170	17	used	use	VERB
ftr-333	1170	18	to	to	PART
ftr-333	1170	19	determine	determine	VERB
ftr-333	1170	20	whether	whether	SCONJ
ftr-333	1170	21	an	an	DET
ftr-333	1170	22	exception	exception	NOUN
ftr-333	1170	23	to	to	ADP
ftr-333	1170	24	the	the	DET
ftr-333	1170	25	application	application	NOUN
ftr-333	1170	26	of	of	ADP
ftr-333	1170	27	the	the	DET
ftr-333	1170	28	quid	quid	ADJ
ftr-333	1170	29	pro	pro	X
ftr-333	1170	30	quo	quo	NOUN
ftr-333	1170	31	test	test	NOUN
ftr-333	1170	32	for	for	ADP
ftr-333	1170	33	a	a	DET
ftr-333	1170	34	particular	particular	ADJ
ftr-333	1170	35	donation	donation	NOUN
ftr-333	1170	36	should	should	AUX
ftr-333	1170	37	be	be	AUX
ftr-333	1170	38	considered	consider	VERB
ftr-333	1170	39	.	.	PUNCT
ftr-333	1171	1	it	it	PRON
ftr-333	1171	2	is	be	AUX
ftr-333	1171	3	not	not	PART
ftr-333	1171	4	the	the	DET
ftr-333	1171	5	intended	intended	ADJ
ftr-333	1171	6	purpose	purpose	NOUN
ftr-333	1171	7	of	of	ADP
ftr-333	1171	8	this	this	DET
ftr-333	1171	9	article	article	NOUN
ftr-333	1171	10	to	to	PART
ftr-333	1171	11	suggest	suggest	VERB
ftr-333	1171	12	that	that	SCONJ
ftr-333	1171	13	if	if	SCONJ
ftr-333	1171	14	the	the	DET
ftr-333	1171	15	benefit	benefit	NOUN
ftr-333	1171	16	flowing	flow	VERB
ftr-333	1171	17	to	to	ADP
ftr-333	1171	18	the	the	DET
ftr-333	1171	19	public	public	NOUN
ftr-333	1171	20	outweighs	outweigh	VERB
ftr-333	1171	21	the	the	DET
ftr-333	1171	22	benefit	benefit	NOUN
ftr-333	1171	23	flowing	flow	VERB
ftr-333	1171	24	back	back	ADV
ftr-333	1171	25	to	to	ADP
ftr-333	1171	26	the	the	DET
ftr-333	1171	27	taxpayer	taxpayer	NOUN
ftr-333	1171	28	the	the	DET
ftr-333	1171	29	entire	entire	ADJ
ftr-333	1171	30	payment	payment	NOUN
ftr-333	1171	31	should	should	AUX
ftr-333	1171	32	be	be	AUX
ftr-333	1171	33	deductible	deductible	ADJ
ftr-333	1171	34	.	.	PUNCT
ftr-333	1172	1	instead	instead	ADV
ftr-333	1172	2	,	,	PUNCT
ftr-333	1172	3	whether	whether	SCONJ
ftr-333	1172	4	the	the	DET
ftr-333	1172	5	public	public	ADJ
ftr-333	1172	6	benefit	benefit	NOUN
ftr-333	1172	7	exception	exception	NOUN
ftr-333	1172	8	applies	apply	VERB
ftr-333	1172	9	,	,	PUNCT
ftr-333	1172	10	congress	congress	PROPN
ftr-333	1172	11	should	should	AUX
ftr-333	1172	12	enact	enact	VERB
ftr-333	1172	13	specific	specific	ADJ
ftr-333	1172	14	legislation	legislation	NOUN
ftr-333	1172	15	for	for	ADP
ftr-333	1172	16	the	the	DET
ftr-333	1172	17	donation	donation	NOUN
ftr-333	1172	18	at	at	ADP
ftr-333	1172	19	hand	hand	NOUN
ftr-333	1172	20	recognizing	recognize	VERB
ftr-333	1172	21	the	the	DET
ftr-333	1172	22	need	need	NOUN
ftr-333	1172	23	for	for	ADP
ftr-333	1172	24	limitations	limitation	NOUN
ftr-333	1172	25	given	give	VERB
ftr-333	1172	26	any	any	DET
ftr-333	1172	27	currently	currently	ADV
ftr-333	1172	28	recognized	recognize	VERB
ftr-333	1172	29	or	or	CCONJ
ftr-333	1172	30	potentially	potentially	ADV
ftr-333	1172	31	perceived	perceive	VERB
ftr-333	1172	32	abuses	abuse	NOUN
ftr-333	1172	33	,	,	PUNCT
ftr-333	1172	34	as	as	ADV
ftr-333	1172	35	well	well	ADV
ftr-333	1172	36	as	as	ADP
ftr-333	1172	37	any	any	DET
ftr-333	1172	38	valuation	valuation	NOUN
ftr-333	1172	39	issues	issue	NOUN
ftr-333	1172	40	.	.	PUNCT
ftr-333	1173	1	in	in	ADP
ftr-333	1173	2	applying	apply	VERB
ftr-333	1173	3	the	the	DET
ftr-333	1173	4	public	public	ADJ
ftr-333	1173	5	benefit	benefit	NOUN
ftr-333	1173	6	exception	exception	NOUN
ftr-333	1173	7	,	,	PUNCT
ftr-333	1173	8	congress	congress	PROPN
ftr-333	1173	9	must	must	AUX
ftr-333	1173	10	first	first	ADV
ftr-333	1173	11	determine	determine	VERB
ftr-333	1173	12	the	the	DET
ftr-333	1173	13	fair	fair	ADJ
ftr-333	1173	14	market	market	NOUN
ftr-333	1173	15	value	value	NOUN
ftr-333	1173	16	of	of	ADP
ftr-333	1173	17	the	the	DET
ftr-333	1173	18	benefit	benefit	NOUN
ftr-333	1173	19	taxpayers	taxpayer	NOUN
ftr-333	1173	20	are	be	AUX
ftr-333	1173	21	receiving	receive	VERB
ftr-333	1173	22	from	from	ADP
ftr-333	1173	23	the	the	DET
ftr-333	1173	24	particular	particular	ADJ
ftr-333	1173	25	type	type	NOUN
ftr-333	1173	26	of	of	ADP
ftr-333	1173	27	donation	donation	NOUN
ftr-333	1173	28	.	.	PUNCT
ftr-333	1174	1	the	the	DET
ftr-333	1174	2	benefit	benefit	NOUN
ftr-333	1174	3	that	that	PRON
ftr-333	1174	4	a	a	DET
ftr-333	1174	5	taxpayer	taxpayer	NOUN
ftr-333	1174	6	receives	receive	VERB
ftr-333	1174	7	from	from	ADP
ftr-333	1174	8	a	a	DET
ftr-333	1174	9	specific	specific	ADJ
ftr-333	1174	10	type	type	NOUN
ftr-333	1174	11	of	of	ADP
ftr-333	1174	12	donation	donation	NOUN
ftr-333	1174	13	will	will	AUX
ftr-333	1174	14	vary	vary	VERB
ftr-333	1174	15	among	among	ADP
ftr-333	1174	16	taxpayers	taxpayer	NOUN
ftr-333	1174	17	based	base	VERB
ftr-333	1174	18	on	on	ADP
ftr-333	1174	19	various	various	ADJ
ftr-333	1174	20	factors	factor	NOUN
ftr-333	1174	21	.	.	PUNCT
ftr-333	1175	1	nevertheless	nevertheless	ADV
ftr-333	1175	2	,	,	PUNCT
ftr-333	1175	3	for	for	ADP
ftr-333	1175	4	administrative	administrative	ADJ
ftr-333	1175	5	convenience	convenience	NOUN
ftr-333	1175	6	,	,	PUNCT
ftr-333	1175	7	this	this	DET
ftr-333	1175	8	article	article	NOUN
ftr-333	1175	9	suggests	suggest	VERB
ftr-333	1175	10	that	that	SCONJ
ftr-333	1175	11	the	the	DET
ftr-333	1175	12	average	average	ADJ
ftr-333	1175	13	benefit	benefit	NOUN
ftr-333	1175	14	received	receive	VERB
ftr-333	1175	15	be	be	AUX
ftr-333	1175	16	used	use	VERB
ftr-333	1175	17	when	when	SCONJ
ftr-333	1175	18	determining	determine	VERB
ftr-333	1175	19	whether	whether	SCONJ
ftr-333	1175	20	the	the	DET
ftr-333	1175	21	public	public	ADJ
ftr-333	1175	22	benefit	benefit	NOUN
ftr-333	1175	23	exception	exception	NOUN
ftr-333	1175	24	applies	apply	VERB
ftr-333	1175	25	.	.	PUNCT
ftr-333	1176	1	although	although	SCONJ
ftr-333	1176	2	the	the	DET
ftr-333	1176	3	return	return	NOUN
ftr-333	1176	4	benefit	benefit	NOUN
ftr-333	1176	5	of	of	ADP
ftr-333	1176	6	demolition	demolition	NOUN
ftr-333	1176	7	services	service	NOUN
ftr-333	1176	8	received	receive	VERB
ftr-333	1176	9	by	by	ADP
ftr-333	1176	10	taxpayers	taxpayer	NOUN
ftr-333	1176	11	from	from	ADP
ftr-333	1176	12	the	the	DET
ftr-333	1176	13	live	live	ADJ
ftr-333	1176	14	burn	burn	NOUN
ftr-333	1176	15	donation	donation	NOUN
ftr-333	1176	16	will	will	AUX
ftr-333	1176	17	vary	vary	VERB
ftr-333	1176	18	depending	depend	VERB
ftr-333	1176	19	on	on	ADP
ftr-333	1176	20	the	the	DET
ftr-333	1176	21	size	size	NOUN
ftr-333	1176	22	and	and	CCONJ
ftr-333	1176	23	location	location	NOUN
ftr-333	1176	24	of	of	ADP
ftr-333	1176	25	the	the	DET
ftr-333	1176	26	home	home	NOUN
ftr-333	1176	27	,	,	PUNCT
ftr-333	1176	28	if	if	SCONJ
ftr-333	1176	29	the	the	DET
ftr-333	1176	30	nationwide	nationwide	ADJ
ftr-333	1176	31	average	average	NOUN
ftr-333	1176	32	of	of	ADP
ftr-333	1176	33	the	the	DET
ftr-333	1176	34	value	value	NOUN
ftr-333	1176	35	of	of	ADP
ftr-333	1176	36	the	the	DET
ftr-333	1176	37	demolition	demolition	NOUN
ftr-333	1176	38	services	service	NOUN
ftr-333	1176	39	received	receive	VERB
ftr-333	1176	40	is	be	AUX
ftr-333	1176	41	,	,	PUNCT
ftr-333	1176	42	for	for	ADP
ftr-333	1176	43	example	example	NOUN
ftr-333	1176	44	,	,	PUNCT
ftr-333	1176	45	$	$	SYM
ftr-333	1176	46	10,000	10,000	NUM
ftr-333	1176	47	,	,	PUNCT
ftr-333	1176	48	then	then	ADV
ftr-333	1176	49	the	the	DET
ftr-333	1176	50	value	value	NOUN
ftr-333	1176	51	of	of	ADP
ftr-333	1176	52	the	the	DET
ftr-333	1176	53	benefit	benefit	NOUN
ftr-333	1176	54	received	receive	VERB
ftr-333	1176	55	for	for	ADP
ftr-333	1176	56	purposes	purpose	NOUN
ftr-333	1176	57	of	of	ADP
ftr-333	1176	58	testing	test	VERB
ftr-333	1176	59	the	the	DET
ftr-333	1176	60	live	live	ADJ
ftr-333	1176	61	burn	burn	NOUN
ftr-333	1176	62	donation	donation	NOUN
ftr-333	1176	63	under	under	ADP
ftr-333	1176	64	the	the	DET
ftr-333	1176	65	public	public	ADJ
ftr-333	1176	66	benefit	benefit	NOUN
ftr-333	1176	67	exception	exception	NOUN
ftr-333	1176	68	should	should	AUX
ftr-333	1176	69	simply	simply	ADV
ftr-333	1176	70	be	be	AUX
ftr-333	1176	71	$	$	SYM
ftr-333	1176	72	10,000	10,000	NUM
ftr-333	1176	73	.	.	PUNCT
ftr-333	1177	1	most	most	ADV
ftr-333	1177	2	likely	likely	ADV
ftr-333	1177	3	,	,	PUNCT
ftr-333	1177	4	the	the	DET
ftr-333	1177	5	more	more	ADV
ftr-333	1177	6	difficult	difficult	ADJ
ftr-333	1177	7	benefit	benefit	NOUN
ftr-333	1177	8	to	to	ADP
ftr-333	1177	9	value	value	NOUN
ftr-333	1177	10	is	be	AUX
ftr-333	1177	11	the	the	DET
ftr-333	1177	12	benefit	benefit	NOUN
ftr-333	1177	13	received	receive	VERB
ftr-333	1177	14	by	by	ADP
ftr-333	1177	15	the	the	DET
ftr-333	1177	16	general	general	ADJ
ftr-333	1177	17	public.260	public.260	PROPN
ftr-333	1177	18	while	while	SCONJ
ftr-333	1177	19	it	it	PRON
ftr-333	1177	20	is	be	AUX
ftr-333	1177	21	highly	highly	ADV
ftr-333	1177	22	unlikely	unlikely	ADJ
ftr-333	1177	23	that	that	SCONJ
ftr-333	1177	24	an	an	DET
ftr-333	1177	25	exact	exact	ADJ
ftr-333	1177	26	monetary	monetary	ADJ
ftr-333	1177	27	value	value	NOUN
ftr-333	1177	28	can	can	AUX
ftr-333	1177	29	be	be	AUX
ftr-333	1177	30	placed	place	VERB
ftr-333	1177	31	on	on	ADP
ftr-333	1177	32	such	such	ADJ
ftr-333	1177	33	benefit	benefit	NOUN
ftr-333	1177	34	,	,	PUNCT
ftr-333	1177	35	congress	congress	PROPN
ftr-333	1177	36	must	must	AUX
ftr-333	1177	37	determine	determine	VERB
ftr-333	1177	38	whether	whether	SCONJ
ftr-333	1177	39	the	the	DET
ftr-333	1177	40	perceived	perceive	VERB
ftr-333	1177	41	value	value	NOUN
ftr-333	1177	42	of	of	ADP
ftr-333	1177	43	the	the	DET
ftr-333	1177	44	benefit	benefit	NOUN
ftr-333	1177	45	to	to	ADP
ftr-333	1177	46	the	the	DET
ftr-333	1177	47	general	general	ADJ
ftr-333	1177	48	public	public	NOUN
ftr-333	1177	49	outweighs	outweigh	VERB
ftr-333	1177	50	the	the	DET
ftr-333	1177	51	benefit	benefit	NOUN
ftr-333	1177	52	inuring	inuring	NOUN
ftr-333	1177	53	to	to	ADP
ftr-333	1177	54	the	the	DET
ftr-333	1177	55	taxpayer	taxpayer	NOUN
ftr-333	1177	56	.	.	PUNCT
ftr-333	1178	1	in	in	ADP
ftr-333	1178	2	determining	determine	VERB
ftr-333	1178	3	the	the	DET
ftr-333	1178	4	value	value	NOUN
ftr-333	1178	5	of	of	ADP
ftr-333	1178	6	the	the	DET
ftr-333	1178	7	benefit	benefit	NOUN
ftr-333	1178	8	flowing	flow	VERB
ftr-333	1178	9	to	to	ADP
ftr-333	1178	10	the	the	DET
ftr-333	1178	11	general	general	ADJ
ftr-333	1178	12	public	public	ADJ
ftr-333	1178	13	congress	congress	PROPN
ftr-333	1178	14	must	must	AUX
ftr-333	1178	15	look	look	VERB
ftr-333	1178	16	at	at	ADP
ftr-333	1178	17	all	all	DET
ftr-333	1178	18	the	the	DET
ftr-333	1178	19	facts	fact	NOUN
ftr-333	1178	20	and	and	CCONJ
ftr-333	1178	21	circumstances	circumstance	NOUN
ftr-333	1178	22	of	of	ADP
ftr-333	1178	23	the	the	DET
ftr-333	1178	24	donation	donation	NOUN
ftr-333	1178	25	,	,	PUNCT
ftr-333	1178	26	including	include	VERB
ftr-333	1178	27	,	,	PUNCT
ftr-333	1178	28	but	but	CCONJ
ftr-333	1178	29	not	not	PART
ftr-333	1178	30	limited	limit	VERB
ftr-333	1178	31	to	to	ADP
ftr-333	1178	32	,	,	PUNCT
ftr-333	1178	33	the	the	DET
ftr-333	1178	34	following	follow	VERB
ftr-333	1178	35	three	three	NUM
ftr-333	1178	36	factors	factor	NOUN
ftr-333	1178	37	:	:	PUNCT
ftr-333	1178	38	(	(	PUNCT
ftr-333	1178	39	1	1	X
ftr-333	1178	40	)	)	PUNCT
ftr-333	1178	41	the	the	DET
ftr-333	1178	42	scope	scope	NOUN
ftr-333	1178	43	of	of	ADP
ftr-333	1178	44	the	the	DET
ftr-333	1178	45	benefitted	benefit	VERB
ftr-333	1178	46	group	group	NOUN
ftr-333	1178	47	,	,	PUNCT
ftr-333	1178	48	(	(	PUNCT
ftr-333	1178	49	2	2	X
ftr-333	1178	50	)	)	PUNCT
ftr-333	1178	51	the	the	DET
ftr-333	1178	52	type	type	NOUN
ftr-333	1178	53	and	and	CCONJ
ftr-333	1178	54	use	use	NOUN
ftr-333	1178	55	of	of	ADP
ftr-333	1178	56	property	property	NOUN
ftr-333	1178	57	being	be	AUX
ftr-333	1178	58	donated	donate	VERB
ftr-333	1178	59	,	,	PUNCT
ftr-333	1178	60	and	and	CCONJ
ftr-333	1178	61	(	(	PUNCT
ftr-333	1178	62	3	3	X
ftr-333	1178	63	)	)	PUNCT
ftr-333	1178	64	the	the	DET
ftr-333	1178	65	potential	potential	ADJ
ftr-333	1178	66	underfunding	underfunding	NOUN
ftr-333	1178	67	of	of	ADP
ftr-333	1178	68	the	the	DET
ftr-333	1178	69	donation	donation	NOUN
ftr-333	1178	70	.	.	PUNCT
ftr-333	1179	1	260	260	NUM
ftr-333	1179	2	.	.	PUNCT
ftr-333	1180	1	see	see	VERB
ftr-333	1180	2	rolfs	rolfs	NOUN
ftr-333	1180	3	,	,	PUNCT
ftr-333	1180	4	668	668	NUM
ftr-333	1180	5	f.3d	f.3d	NUM
ftr-333	1180	6	888	888	NUM
ftr-333	1180	7	(	(	PUNCT
ftr-333	1180	8	stating	state	VERB
ftr-333	1180	9	the	the	DET
ftr-333	1180	10	“	"	PUNCT
ftr-333	1180	11	scharf	scharf	NOUN
ftr-333	1180	12	court	court	NOUN
ftr-333	1180	13	did	do	AUX
ftr-333	1180	14	not	not	PART
ftr-333	1180	15	actually	actually	ADV
ftr-333	1180	16	calculate	calculate	VERB
ftr-333	1180	17	a	a	DET
ftr-333	1180	18	dollar	dollar	NOUN
ftr-333	1180	19	value	value	NOUN
ftr-333	1180	20	for	for	ADP
ftr-333	1180	21	the	the	DET
ftr-333	1180	22	public	public	ADJ
ftr-333	1180	23	benefit	benefit	NOUN
ftr-333	1180	24	,	,	PUNCT
ftr-333	1180	25	and	and	CCONJ
ftr-333	1180	26	if	if	SCONJ
ftr-333	1180	27	it	it	PRON
ftr-333	1180	28	had	have	AUX
ftr-333	1180	29	tried	try	VERB
ftr-333	1180	30	,	,	PUNCT
ftr-333	1180	31	it	it	PRON
ftr-333	1180	32	probably	probably	ADV
ftr-333	1180	33	would	would	AUX
ftr-333	1180	34	have	have	AUX
ftr-333	1180	35	found	find	VERB
ftr-333	1180	36	the	the	DET
ftr-333	1180	37	task	task	NOUN
ftr-333	1180	38	exceedingly	exceedingly	ADV
ftr-333	1180	39	difficult	difficult	ADJ
ftr-333	1180	40	.	.	PUNCT
ftr-333	1180	41	”	"	PUNCT
ftr-333	1180	42	)	)	PUNCT
ftr-333	1180	43	.	.	PUNCT
ftr-333	1181	1	508	508	NUM
ftr-333	1181	2	florida	florida	PROPN
ftr-333	1181	3	tax	tax	NOUN
ftr-333	1181	4	review	review	NOUN
ftr-333	1181	5	[	[	X
ftr-333	1181	6	vol	vol	NOUN
ftr-333	1181	7	.	.	PUNCT
ftr-333	1182	1	12:6	12:6	NUM
ftr-333	1182	2	1	1	NUM
ftr-333	1182	3	.	.	PUNCT
ftr-333	1183	1	the	the	DET
ftr-333	1183	2	scope	scope	NOUN
ftr-333	1183	3	of	of	ADP
ftr-333	1183	4	the	the	DET
ftr-333	1183	5	benefitted	benefit	VERB
ftr-333	1183	6	group	group	NOUN
ftr-333	1183	7	factor	factor	NOUN
ftr-333	1183	8	the	the	DET
ftr-333	1183	9	general	general	ADJ
ftr-333	1183	10	public	public	NOUN
ftr-333	1183	11	ultimately	ultimately	ADV
ftr-333	1183	12	bears	bear	VERB
ftr-333	1183	13	the	the	DET
ftr-333	1183	14	cost	cost	NOUN
ftr-333	1183	15	of	of	ADP
ftr-333	1183	16	the	the	DET
ftr-333	1183	17	charitable	charitable	ADJ
ftr-333	1183	18	deduction	deduction	NOUN
ftr-333	1183	19	;	;	PUNCT
ftr-333	1183	20	and	and	CCONJ
ftr-333	1183	21	accordingly	accordingly	ADV
ftr-333	1183	22	,	,	PUNCT
ftr-333	1183	23	any	any	DET
ftr-333	1183	24	exception	exception	NOUN
ftr-333	1183	25	to	to	ADP
ftr-333	1183	26	the	the	DET
ftr-333	1183	27	quid	quid	ADJ
ftr-333	1183	28	pro	pro	X
ftr-333	1183	29	quo	quo	NOUN
ftr-333	1183	30	test	test	NOUN
ftr-333	1183	31	should	should	AUX
ftr-333	1183	32	be	be	AUX
ftr-333	1183	33	for	for	ADP
ftr-333	1183	34	the	the	DET
ftr-333	1183	35	benefit	benefit	NOUN
ftr-333	1183	36	of	of	ADP
ftr-333	1183	37	the	the	DET
ftr-333	1183	38	greatest	great	ADJ
ftr-333	1183	39	number	number	NOUN
ftr-333	1183	40	of	of	ADP
ftr-333	1183	41	people.261	people.261	NOUN
ftr-333	1183	42	the	the	DET
ftr-333	1183	43	value	value	NOUN
ftr-333	1183	44	of	of	ADP
ftr-333	1183	45	the	the	DET
ftr-333	1183	46	benefit	benefit	NOUN
ftr-333	1183	47	to	to	ADP
ftr-333	1183	48	the	the	DET
ftr-333	1183	49	general	general	ADJ
ftr-333	1183	50	public	public	NOUN
ftr-333	1183	51	,	,	PUNCT
ftr-333	1183	52	thus	thus	ADV
ftr-333	1183	53	,	,	PUNCT
ftr-333	1183	54	should	should	AUX
ftr-333	1183	55	increase	increase	VERB
ftr-333	1183	56	as	as	SCONJ
ftr-333	1183	57	the	the	DET
ftr-333	1183	58	scope	scope	NOUN
ftr-333	1183	59	of	of	ADP
ftr-333	1183	60	the	the	DET
ftr-333	1183	61	benefitted	benefit	VERB
ftr-333	1183	62	group	group	NOUN
ftr-333	1183	63	widens	widen	VERB
ftr-333	1183	64	.	.	PUNCT
ftr-333	1184	1	if	if	SCONJ
ftr-333	1184	2	the	the	DET
ftr-333	1184	3	benefit	benefit	NOUN
ftr-333	1184	4	flowing	flow	VERB
ftr-333	1184	5	from	from	ADP
ftr-333	1184	6	a	a	DET
ftr-333	1184	7	donation	donation	NOUN
ftr-333	1184	8	only	only	ADV
ftr-333	1184	9	benefits	benefit	VERB
ftr-333	1184	10	a	a	DET
ftr-333	1184	11	small	small	ADJ
ftr-333	1184	12	segment	segment	NOUN
ftr-333	1184	13	of	of	ADP
ftr-333	1184	14	society	society	NOUN
ftr-333	1184	15	,	,	PUNCT
ftr-333	1184	16	more	more	ADV
ftr-333	1184	17	likely	likely	ADJ
ftr-333	1184	18	than	than	SCONJ
ftr-333	1184	19	not	not	PART
ftr-333	1184	20	the	the	DET
ftr-333	1184	21	value	value	NOUN
ftr-333	1184	22	of	of	ADP
ftr-333	1184	23	the	the	DET
ftr-333	1184	24	donation	donation	NOUN
ftr-333	1184	25	being	be	AUX
ftr-333	1184	26	reviewed	review	VERB
ftr-333	1184	27	is	be	AUX
ftr-333	1184	28	low	low	ADJ
ftr-333	1184	29	and	and	CCONJ
ftr-333	1184	30	the	the	DET
ftr-333	1184	31	public	public	ADJ
ftr-333	1184	32	benefit	benefit	NOUN
ftr-333	1184	33	exception	exception	NOUN
ftr-333	1184	34	should	should	AUX
ftr-333	1184	35	not	not	PART
ftr-333	1184	36	apply	apply	VERB
ftr-333	1184	37	.	.	PUNCT
ftr-333	1185	1	for	for	ADP
ftr-333	1185	2	example	example	NOUN
ftr-333	1185	3	,	,	PUNCT
ftr-333	1185	4	live	live	ADJ
ftr-333	1185	5	burn	burn	NOUN
ftr-333	1185	6	donations	donation	NOUN
ftr-333	1185	7	are	be	AUX
ftr-333	1185	8	used	use	VERB
ftr-333	1185	9	by	by	ADP
ftr-333	1185	10	firefighters	firefighter	NOUN
ftr-333	1185	11	and	and	CCONJ
ftr-333	1185	12	other	other	ADJ
ftr-333	1185	13	public	public	ADJ
ftr-333	1185	14	servants	servant	NOUN
ftr-333	1185	15	to	to	PART
ftr-333	1185	16	train	train	VERB
ftr-333	1185	17	and	and	CCONJ
ftr-333	1185	18	enhance	enhance	VERB
ftr-333	1185	19	public	public	ADJ
ftr-333	1185	20	safety	safety	NOUN
ftr-333	1185	21	.	.	PUNCT
ftr-333	1186	1	the	the	DET
ftr-333	1186	2	live	live	ADJ
ftr-333	1186	3	burn	burn	NOUN
ftr-333	1186	4	donation	donation	NOUN
ftr-333	1186	5	thus	thus	ADV
ftr-333	1186	6	affects	affect	VERB
ftr-333	1186	7	a	a	DET
ftr-333	1186	8	broad	broad	ADJ
ftr-333	1186	9	segment	segment	NOUN
ftr-333	1186	10	of	of	ADP
ftr-333	1186	11	the	the	DET
ftr-333	1186	12	population	population	NOUN
ftr-333	1186	13	.	.	PUNCT
ftr-333	1187	1	alternatively	alternatively	ADV
ftr-333	1187	2	,	,	PUNCT
ftr-333	1187	3	the	the	DET
ftr-333	1187	4	season	season	NOUN
ftr-333	1187	5	ticket	ticket	NOUN
ftr-333	1187	6	exception	exception	NOUN
ftr-333	1187	7	only	only	ADV
ftr-333	1187	8	benefits	benefit	VERB
ftr-333	1187	9	universities	university	NOUN
ftr-333	1187	10	or	or	CCONJ
ftr-333	1187	11	colleges	college	NOUN
ftr-333	1187	12	,	,	PUNCT
ftr-333	1187	13	and	and	CCONJ
ftr-333	1187	14	perhaps	perhaps	ADV
ftr-333	1187	15	,	,	PUNCT
ftr-333	1187	16	primarily	primarily	ADV
ftr-333	1187	17	only	only	ADV
ftr-333	1187	18	the	the	DET
ftr-333	1187	19	athletic	athletic	ADJ
ftr-333	1187	20	departments	department	NOUN
ftr-333	1187	21	.	.	PUNCT
ftr-333	1188	1	the	the	DET
ftr-333	1188	2	season	season	NOUN
ftr-333	1188	3	ticket	ticket	NOUN
ftr-333	1188	4	exception	exception	NOUN
ftr-333	1188	5	thus	thus	ADV
ftr-333	1188	6	benefits	benefit	VERB
ftr-333	1188	7	a	a	DET
ftr-333	1188	8	much	much	ADV
ftr-333	1188	9	narrower	narrow	ADJ
ftr-333	1188	10	group	group	NOUN
ftr-333	1188	11	of	of	ADP
ftr-333	1188	12	society	society	NOUN
ftr-333	1188	13	.	.	PUNCT
ftr-333	1189	1	therefore	therefore	ADV
ftr-333	1189	2	,	,	PUNCT
ftr-333	1189	3	in	in	ADP
ftr-333	1189	4	the	the	DET
ftr-333	1189	5	case	case	NOUN
ftr-333	1189	6	of	of	ADP
ftr-333	1189	7	the	the	DET
ftr-333	1189	8	live	live	ADJ
ftr-333	1189	9	burn	burn	NOUN
ftr-333	1189	10	donation	donation	NOUN
ftr-333	1189	11	,	,	PUNCT
ftr-333	1189	12	the	the	DET
ftr-333	1189	13	benefit	benefit	NOUN
ftr-333	1189	14	to	to	ADP
ftr-333	1189	15	the	the	DET
ftr-333	1189	16	general	general	ADJ
ftr-333	1189	17	public	public	NOUN
ftr-333	1189	18	should	should	AUX
ftr-333	1189	19	be	be	AUX
ftr-333	1189	20	viewed	view	VERB
ftr-333	1189	21	by	by	ADP
ftr-333	1189	22	congress	congress	PROPN
ftr-333	1189	23	as	as	ADP
ftr-333	1189	24	being	be	AUX
ftr-333	1189	25	more	more	ADV
ftr-333	1189	26	valuable	valuable	ADJ
ftr-333	1189	27	than	than	ADP
ftr-333	1189	28	the	the	DET
ftr-333	1189	29	right	right	NOUN
ftr-333	1189	30	to	to	PART
ftr-333	1189	31	purchase	purchase	VERB
ftr-333	1189	32	season	season	NOUN
ftr-333	1189	33	tickets	ticket	NOUN
ftr-333	1189	34	to	to	ADP
ftr-333	1189	35	one	one	NUM
ftr-333	1189	36	’s	’s	PART
ftr-333	1189	37	favorite	favorite	ADJ
ftr-333	1189	38	collegiate	collegiate	ADJ
ftr-333	1189	39	sport	sport	NOUN
ftr-333	1189	40	.	.	PUNCT
ftr-333	1190	1	2	2	X
ftr-333	1190	2	.	.	X
ftr-333	1190	3	the	the	DET
ftr-333	1190	4	type	type	NOUN
ftr-333	1190	5	and	and	CCONJ
ftr-333	1190	6	use	use	NOUN
ftr-333	1190	7	of	of	ADP
ftr-333	1190	8	property	property	NOUN
ftr-333	1190	9	being	be	AUX
ftr-333	1190	10	donated	donate	VERB
ftr-333	1190	11	factor	factor	NOUN
ftr-333	1190	12	the	the	DET
ftr-333	1190	13	type	type	NOUN
ftr-333	1190	14	and	and	CCONJ
ftr-333	1190	15	use	use	NOUN
ftr-333	1190	16	of	of	ADP
ftr-333	1190	17	property	property	NOUN
ftr-333	1190	18	being	be	AUX
ftr-333	1190	19	donated	donate	VERB
ftr-333	1190	20	to	to	ADP
ftr-333	1190	21	the	the	DET
ftr-333	1190	22	charitable	charitable	ADJ
ftr-333	1190	23	organization	organization	NOUN
ftr-333	1190	24	must	must	AUX
ftr-333	1190	25	be	be	AUX
ftr-333	1190	26	considered	consider	VERB
ftr-333	1190	27	in	in	ADP
ftr-333	1190	28	valuing	value	VERB
ftr-333	1190	29	the	the	DET
ftr-333	1190	30	benefit	benefit	NOUN
ftr-333	1190	31	to	to	ADP
ftr-333	1190	32	the	the	DET
ftr-333	1190	33	general	general	ADJ
ftr-333	1190	34	public	public	NOUN
ftr-333	1190	35	.	.	PUNCT
ftr-333	1191	1	if	if	SCONJ
ftr-333	1191	2	donated	donate	VERB
ftr-333	1191	3	property	property	NOUN
ftr-333	1191	4	is	be	AUX
ftr-333	1191	5	unique	unique	ADJ
ftr-333	1191	6	or	or	CCONJ
ftr-333	1191	7	not	not	PART
ftr-333	1191	8	commonly	commonly	ADV
ftr-333	1191	9	available	available	ADJ
ftr-333	1191	10	to	to	ADP
ftr-333	1191	11	the	the	DET
ftr-333	1191	12	charitable	charitable	ADJ
ftr-333	1191	13	organization	organization	NOUN
ftr-333	1191	14	,	,	PUNCT
ftr-333	1191	15	the	the	DET
ftr-333	1191	16	value	value	NOUN
ftr-333	1191	17	of	of	ADP
ftr-333	1191	18	the	the	DET
ftr-333	1191	19	benefit	benefit	NOUN
ftr-333	1191	20	to	to	ADP
ftr-333	1191	21	the	the	DET
ftr-333	1191	22	general	general	ADJ
ftr-333	1191	23	public	public	NOUN
ftr-333	1191	24	should	should	AUX
ftr-333	1191	25	increase	increase	VERB
ftr-333	1191	26	.	.	PUNCT
ftr-333	1192	1	on	on	ADP
ftr-333	1192	2	the	the	DET
ftr-333	1192	3	other	other	ADJ
ftr-333	1192	4	hand	hand	NOUN
ftr-333	1192	5	,	,	PUNCT
ftr-333	1192	6	if	if	SCONJ
ftr-333	1192	7	the	the	DET
ftr-333	1192	8	property	property	NOUN
ftr-333	1192	9	being	be	AUX
ftr-333	1192	10	donated	donate	VERB
ftr-333	1192	11	is	be	AUX
ftr-333	1192	12	money	money	NOUN
ftr-333	1192	13	,	,	PUNCT
ftr-333	1192	14	the	the	DET
ftr-333	1192	15	benefit	benefit	NOUN
ftr-333	1192	16	to	to	ADP
ftr-333	1192	17	the	the	DET
ftr-333	1192	18	general	general	ADJ
ftr-333	1192	19	public	public	NOUN
ftr-333	1192	20	should	should	AUX
ftr-333	1192	21	be	be	AUX
ftr-333	1192	22	deemed	deem	VERB
ftr-333	1192	23	to	to	PART
ftr-333	1192	24	have	have	VERB
ftr-333	1192	25	zero	zero	NUM
ftr-333	1192	26	value	value	NOUN
ftr-333	1192	27	as	as	SCONJ
ftr-333	1192	28	money	money	NOUN
ftr-333	1192	29	is	be	AUX
ftr-333	1192	30	the	the	DET
ftr-333	1192	31	most	most	ADV
ftr-333	1192	32	common	common	ADJ
ftr-333	1192	33	type	type	NOUN
ftr-333	1192	34	of	of	ADP
ftr-333	1192	35	property	property	NOUN
ftr-333	1192	36	.	.	PUNCT
ftr-333	1193	1	however	however	ADV
ftr-333	1193	2	,	,	PUNCT
ftr-333	1193	3	if	if	SCONJ
ftr-333	1193	4	the	the	DET
ftr-333	1193	5	return	return	NOUN
ftr-333	1193	6	benefit	benefit	NOUN
ftr-333	1193	7	inuring	inuring	NOUN
ftr-333	1193	8	to	to	ADP
ftr-333	1193	9	the	the	DET
ftr-333	1193	10	taxpayer	taxpayer	NOUN
ftr-333	1193	11	is	be	AUX
ftr-333	1193	12	difficult	difficult	ADJ
ftr-333	1193	13	to	to	PART
ftr-333	1193	14	value	value	VERB
ftr-333	1193	15	,	,	PUNCT
ftr-333	1193	16	making	make	VERB
ftr-333	1193	17	the	the	DET
ftr-333	1193	18	quid	quid	ADJ
ftr-333	1193	19	pro	pro	X
ftr-333	1193	20	quo	quo	NOUN
ftr-333	1193	21	test	test	NOUN
ftr-333	1193	22	difficult	difficult	ADJ
ftr-333	1193	23	to	to	PART
ftr-333	1193	24	apply	apply	VERB
ftr-333	1193	25	and	and	CCONJ
ftr-333	1193	26	causing	cause	VERB
ftr-333	1193	27	potential	potential	ADJ
ftr-333	1193	28	valuation	valuation	NOUN
ftr-333	1193	29	controversy	controversy	NOUN
ftr-333	1193	30	,	,	PUNCT
ftr-333	1193	31	monetary	monetary	ADJ
ftr-333	1193	32	donations	donation	NOUN
ftr-333	1193	33	should	should	AUX
ftr-333	1193	34	not	not	PART
ftr-333	1193	35	render	render	VERB
ftr-333	1193	36	the	the	DET
ftr-333	1193	37	public	public	ADJ
ftr-333	1193	38	benefit	benefit	NOUN
ftr-333	1193	39	exception	exception	NOUN
ftr-333	1193	40	inapplicable	inapplicable	ADJ
ftr-333	1193	41	.	.	PUNCT
ftr-333	1194	1	instead	instead	ADV
ftr-333	1194	2	,	,	PUNCT
ftr-333	1194	3	this	this	DET
ftr-333	1194	4	factor	factor	NOUN
ftr-333	1194	5	should	should	AUX
ftr-333	1194	6	be	be	AUX
ftr-333	1194	7	viewed	view	VERB
ftr-333	1194	8	as	as	ADP
ftr-333	1194	9	neutral	neutral	ADJ
ftr-333	1194	10	.	.	PUNCT
ftr-333	1195	1	otherwise	otherwise	ADV
ftr-333	1195	2	,	,	PUNCT
ftr-333	1195	3	the	the	DET
ftr-333	1195	4	public	public	ADJ
ftr-333	1195	5	benefit	benefit	NOUN
ftr-333	1195	6	exception	exception	NOUN
ftr-333	1195	7	should	should	AUX
ftr-333	1195	8	not	not	PART
ftr-333	1195	9	apply	apply	VERB
ftr-333	1195	10	in	in	ADP
ftr-333	1195	11	the	the	DET
ftr-333	1195	12	case	case	NOUN
ftr-333	1195	13	of	of	ADP
ftr-333	1195	14	monetary	monetary	ADJ
ftr-333	1195	15	donations	donation	NOUN
ftr-333	1195	16	.	.	PUNCT
ftr-333	1196	1	for	for	ADP
ftr-333	1196	2	example	example	NOUN
ftr-333	1196	3	,	,	PUNCT
ftr-333	1196	4	the	the	DET
ftr-333	1196	5	property	property	NOUN
ftr-333	1196	6	being	be	AUX
ftr-333	1196	7	donated	donate	VERB
ftr-333	1196	8	in	in	ADP
ftr-333	1196	9	a	a	DET
ftr-333	1196	10	live	live	ADJ
ftr-333	1196	11	burn	burn	NOUN
ftr-333	1196	12	donation	donation	NOUN
ftr-333	1196	13	is	be	AUX
ftr-333	1196	14	unique	unique	ADJ
ftr-333	1196	15	property	property	NOUN
ftr-333	1196	16	because	because	SCONJ
ftr-333	1196	17	the	the	DET
ftr-333	1196	18	home	home	NOUN
ftr-333	1196	19	must	must	AUX
ftr-333	1196	20	meet	meet	VERB
ftr-333	1196	21	specific	specific	ADJ
ftr-333	1196	22	structural	structural	ADJ
ftr-333	1196	23	and	and	CCONJ
ftr-333	1196	24	environmental	environmental	ADJ
ftr-333	1196	25	requirements.262	requirements.262	PROPN
ftr-333	1196	26	moreover	moreover	ADV
ftr-333	1196	27	,	,	PUNCT
ftr-333	1196	28	the	the	DET
ftr-333	1196	29	property	property	NOUN
ftr-333	1196	30	is	be	AUX
ftr-333	1196	31	not	not	PART
ftr-333	1196	32	commonly	commonly	ADV
ftr-333	1196	33	available	available	ADJ
ftr-333	1196	34	to	to	ADP
ftr-333	1196	35	local	local	ADJ
ftr-333	1196	36	fire	fire	NOUN
ftr-333	1196	37	departments	department	NOUN
ftr-333	1196	38	resulting	result	VERB
ftr-333	1196	39	in	in	ADP
ftr-333	1196	40	fire	fire	NOUN
ftr-333	1196	41	training	training	NOUN
ftr-333	1196	42	typically	typically	ADV
ftr-333	1196	43	taking	take	VERB
ftr-333	1196	44	261	261	NUM
ftr-333	1196	45	.	.	PUNCT
ftr-333	1197	1	shannon	shannon	PROPN
ftr-333	1197	2	weeks	weeks	PROPN
ftr-333	1197	3	mccormack	mccormack	PROPN
ftr-333	1197	4	,	,	PUNCT
ftr-333	1197	5	too	too	ADV
ftr-333	1197	6	close	close	ADJ
ftr-333	1197	7	to	to	ADP
ftr-333	1197	8	home	home	NOUN
ftr-333	1197	9	:	:	PUNCT
ftr-333	1197	10	limiting	limit	VERB
ftr-333	1197	11	the	the	DET
ftr-333	1197	12	organizations	organization	NOUN
ftr-333	1197	13	subsidized	subsidize	VERB
ftr-333	1197	14	by	by	ADP
ftr-333	1197	15	the	the	DET
ftr-333	1197	16	charitable	charitable	ADJ
ftr-333	1197	17	deduction	deduction	NOUN
ftr-333	1197	18	to	to	ADP
ftr-333	1197	19	those	those	PRON
ftr-333	1197	20	in	in	ADP
ftr-333	1197	21	economic	economic	ADJ
ftr-333	1197	22	need	need	NOUN
ftr-333	1197	23	,	,	PUNCT
ftr-333	1197	24	63	63	NUM
ftr-333	1197	25	fla	fla	NOUN
ftr-333	1197	26	.	.	PUNCT
ftr-333	1198	1	l.	l.	PROPN
ftr-333	1198	2	rev	rev	PROPN
ftr-333	1198	3	.	.	PROPN
ftr-333	1198	4	857	857	NUM
ftr-333	1198	5	,	,	PUNCT
ftr-333	1198	6	866	866	NUM
ftr-333	1198	7	(	(	PUNCT
ftr-333	1198	8	2011	2011	NUM
ftr-333	1198	9	)	)	PUNCT
ftr-333	1199	1	[	[	X
ftr-333	1199	2	hereinafter	hereinafter	NOUN
ftr-333	1199	3	mccormack	mccormack	PROPN
ftr-333	1199	4	,	,	PUNCT
ftr-333	1199	5	too	too	ADV
ftr-333	1199	6	close	close	ADJ
ftr-333	1199	7	to	to	ADP
ftr-333	1199	8	home	home	NOUN
ftr-333	1199	9	]	]	PUNCT
ftr-333	1199	10	(	(	PUNCT
ftr-333	1199	11	“	"	PUNCT
ftr-333	1199	12	because	because	SCONJ
ftr-333	1199	13	the	the	DET
ftr-333	1199	14	cost	cost	NOUN
ftr-333	1199	15	of	of	ADP
ftr-333	1199	16	the	the	DET
ftr-333	1199	17	charitable	charitable	ADJ
ftr-333	1199	18	deduction	deduction	NOUN
ftr-333	1199	19	is	be	AUX
ftr-333	1199	20	spread	spread	VERB
ftr-333	1199	21	among	among	ADP
ftr-333	1199	22	all	all	DET
ftr-333	1199	23	taxpayers	taxpayer	NOUN
ftr-333	1199	24	,	,	PUNCT
ftr-333	1199	25	the	the	DET
ftr-333	1199	26	benefit	benefit	NOUN
ftr-333	1199	27	should	should	AUX
ftr-333	1199	28	also	also	ADV
ftr-333	1199	29	be	be	AUX
ftr-333	1199	30	somewhat	somewhat	ADV
ftr-333	1199	31	dispersed	disperse	VERB
ftr-333	1199	32	.	.	PUNCT
ftr-333	1199	33	”	"	PUNCT
ftr-333	1199	34	)	)	PUNCT
ftr-333	1199	35	.	.	PUNCT
ftr-333	1200	1	262	262	X
ftr-333	1200	2	.	.	PUNCT
ftr-333	1201	1	see	see	VERB
ftr-333	1201	2	supra	supra	PROPN
ftr-333	1201	3	notes	note	VERB
ftr-333	1201	4	183–84	183–84	NOUN
ftr-333	1201	5	and	and	CCONJ
ftr-333	1201	6	accompanying	accompany	VERB
ftr-333	1201	7	text	text	NOUN
ftr-333	1201	8	.	.	PUNCT
ftr-333	1202	1	2012	2012	NUM
ftr-333	1202	2	]	]	PUNCT
ftr-333	1202	3	relighting	relighte	VERB
ftr-333	1202	4	the	the	DET
ftr-333	1202	5	charitable	charitable	ADJ
ftr-333	1202	6	deductions	deduction	NOUN
ftr-333	1202	7	509	509	NUM
ftr-333	1202	8	place	place	NOUN
ftr-333	1202	9	in	in	ADP
ftr-333	1202	10	burn	burn	NOUN
ftr-333	1202	11	towers	tower	NOUN
ftr-333	1202	12	,	,	PUNCT
ftr-333	1202	13	if	if	SCONJ
ftr-333	1202	14	such	such	ADJ
ftr-333	1202	15	training	training	NOUN
ftr-333	1202	16	is	be	AUX
ftr-333	1202	17	affordable	affordable	ADJ
ftr-333	1202	18	.	.	PUNCT
ftr-333	1203	1	live	live	ADJ
ftr-333	1203	2	burn	burn	VERB
ftr-333	1203	3	donations	donation	NOUN
ftr-333	1203	4	allow	allow	VERB
ftr-333	1203	5	for	for	SCONJ
ftr-333	1203	6	firefighters	firefighter	NOUN
ftr-333	1203	7	to	to	PART
ftr-333	1203	8	conduct	conduct	VERB
ftr-333	1203	9	live	live	ADJ
ftr-333	1203	10	burn	burn	NOUN
ftr-333	1203	11	training	training	NOUN
ftr-333	1203	12	,	,	PUNCT
ftr-333	1203	13	which	which	PRON
ftr-333	1203	14	provides	provide	VERB
ftr-333	1203	15	a	a	DET
ftr-333	1203	16	realism	realism	NOUN
ftr-333	1203	17	not	not	PART
ftr-333	1203	18	seen	see	VERB
ftr-333	1203	19	in	in	ADP
ftr-333	1203	20	controlled	control	VERB
ftr-333	1203	21	tower	tower	NOUN
ftr-333	1203	22	burns.263	burns.263	VERB
ftr-333	1203	23	in	in	ADP
ftr-333	1203	24	some	some	DET
ftr-333	1203	25	situations	situation	NOUN
ftr-333	1203	26	,	,	PUNCT
ftr-333	1203	27	the	the	DET
ftr-333	1203	28	local	local	ADJ
ftr-333	1203	29	fire	fire	NOUN
ftr-333	1203	30	departments	department	NOUN
ftr-333	1203	31	do	do	AUX
ftr-333	1203	32	not	not	PART
ftr-333	1203	33	have	have	VERB
ftr-333	1203	34	access	access	NOUN
ftr-333	1203	35	to	to	ADP
ftr-333	1203	36	fire	fire	NOUN
ftr-333	1203	37	towers	tower	NOUN
ftr-333	1203	38	,	,	PUNCT
ftr-333	1203	39	so	so	CCONJ
ftr-333	1203	40	the	the	DET
ftr-333	1203	41	only	only	ADJ
ftr-333	1203	42	training	training	NOUN
ftr-333	1203	43	after	after	SCONJ
ftr-333	1203	44	the	the	DET
ftr-333	1203	45	academy	academy	NOUN
ftr-333	1203	46	takes	take	VERB
ftr-333	1203	47	place	place	NOUN
ftr-333	1203	48	in	in	ADP
ftr-333	1203	49	one	one	NUM
ftr-333	1203	50	of	of	ADP
ftr-333	1203	51	these	these	DET
ftr-333	1203	52	donated	donate	VERB
ftr-333	1203	53	houses.264	houses.264	NOUN
ftr-333	1203	54	not	not	PART
ftr-333	1203	55	to	to	PART
ftr-333	1203	56	mention	mention	VERB
ftr-333	1203	57	,	,	PUNCT
ftr-333	1203	58	the	the	DET
ftr-333	1203	59	donated	donate	VERB
ftr-333	1203	60	structures	structure	NOUN
ftr-333	1203	61	are	be	AUX
ftr-333	1203	62	utilized	utilize	VERB
ftr-333	1203	63	by	by	ADP
ftr-333	1203	64	other	other	ADJ
ftr-333	1203	65	municipal	municipal	ADJ
ftr-333	1203	66	departments	department	NOUN
ftr-333	1203	67	,	,	PUNCT
ftr-333	1203	68	including	include	VERB
ftr-333	1203	69	swat	swat	NOUN
ftr-333	1203	70	teams	team	NOUN
ftr-333	1203	71	,	,	PUNCT
ftr-333	1203	72	rescue	rescue	NOUN
ftr-333	1203	73	crews	crew	NOUN
ftr-333	1203	74	,	,	PUNCT
ftr-333	1203	75	and	and	CCONJ
ftr-333	1203	76	fire	fire	NOUN
ftr-333	1203	77	investigators	investigator	NOUN
ftr-333	1203	78	,	,	PUNCT
ftr-333	1203	79	prior	prior	ADV
ftr-333	1203	80	to	to	ADP
ftr-333	1203	81	being	be	AUX
ftr-333	1203	82	burned	burn	VERB
ftr-333	1203	83	to	to	ADP
ftr-333	1203	84	the	the	DET
ftr-333	1203	85	ground	ground	NOUN
ftr-333	1203	86	.	.	PUNCT
ftr-333	1204	1	thus	thus	ADV
ftr-333	1204	2	,	,	PUNCT
ftr-333	1204	3	congress	congress	PROPN
ftr-333	1204	4	should	should	AUX
ftr-333	1204	5	view	view	VERB
ftr-333	1204	6	the	the	DET
ftr-333	1204	7	benefit	benefit	NOUN
ftr-333	1204	8	to	to	ADP
ftr-333	1204	9	the	the	DET
ftr-333	1204	10	general	general	ADJ
ftr-333	1204	11	public	public	NOUN
ftr-333	1204	12	as	as	ADP
ftr-333	1204	13	being	be	AUX
ftr-333	1204	14	extremely	extremely	ADV
ftr-333	1204	15	valuable	valuable	ADJ
ftr-333	1204	16	in	in	ADP
ftr-333	1204	17	the	the	DET
ftr-333	1204	18	case	case	NOUN
ftr-333	1204	19	of	of	ADP
ftr-333	1204	20	the	the	DET
ftr-333	1204	21	live	live	ADJ
ftr-333	1204	22	burn	burn	NOUN
ftr-333	1204	23	donation	donation	NOUN
ftr-333	1204	24	.	.	PUNCT
ftr-333	1205	1	alternatively	alternatively	ADV
ftr-333	1205	2	,	,	PUNCT
ftr-333	1205	3	the	the	DET
ftr-333	1205	4	season	season	NOUN
ftr-333	1205	5	ticket	ticket	NOUN
ftr-333	1205	6	exception	exception	NOUN
ftr-333	1205	7	involves	involve	VERB
ftr-333	1205	8	the	the	DET
ftr-333	1205	9	donation	donation	NOUN
ftr-333	1205	10	of	of	ADP
ftr-333	1205	11	money	money	NOUN
ftr-333	1205	12	.	.	PUNCT
ftr-333	1206	1	thus	thus	ADV
ftr-333	1206	2	,	,	PUNCT
ftr-333	1206	3	generally	generally	ADV
ftr-333	1206	4	,	,	PUNCT
ftr-333	1206	5	the	the	DET
ftr-333	1206	6	public	public	ADJ
ftr-333	1206	7	benefit	benefit	NOUN
ftr-333	1206	8	would	would	AUX
ftr-333	1206	9	not	not	PART
ftr-333	1206	10	apply	apply	VERB
ftr-333	1206	11	because	because	SCONJ
ftr-333	1206	12	the	the	DET
ftr-333	1206	13	season	season	NOUN
ftr-333	1206	14	ticket	ticket	NOUN
ftr-333	1206	15	exception	exception	NOUN
ftr-333	1206	16	involves	involve	VERB
ftr-333	1206	17	a	a	DET
ftr-333	1206	18	monetary	monetary	ADJ
ftr-333	1206	19	donation	donation	NOUN
ftr-333	1206	20	.	.	PUNCT
ftr-333	1207	1	however	however	ADV
ftr-333	1207	2	,	,	PUNCT
ftr-333	1207	3	the	the	DET
ftr-333	1207	4	congressional	congressional	ADJ
ftr-333	1207	5	intent	intent	NOUN
ftr-333	1207	6	of	of	ADP
ftr-333	1207	7	the	the	DET
ftr-333	1207	8	season	season	NOUN
ftr-333	1207	9	ticket	ticket	NOUN
ftr-333	1207	10	exception	exception	NOUN
ftr-333	1207	11	was	be	AUX
ftr-333	1207	12	to	to	PART
ftr-333	1207	13	eliminate	eliminate	VERB
ftr-333	1207	14	any	any	DET
ftr-333	1207	15	valuation	valuation	NOUN
ftr-333	1207	16	issues	issue	NOUN
ftr-333	1207	17	regarding	regard	VERB
ftr-333	1207	18	the	the	DET
ftr-333	1207	19	return	return	NOUN
ftr-333	1207	20	benefit	benefit	NOUN
ftr-333	1207	21	(	(	PUNCT
ftr-333	1207	22	i.e.	i.e.	X
ftr-333	1207	23	,	,	PUNCT
ftr-333	1207	24	the	the	DET
ftr-333	1207	25	value	value	NOUN
ftr-333	1207	26	of	of	ADP
ftr-333	1207	27	the	the	DET
ftr-333	1207	28	right	right	NOUN
ftr-333	1207	29	to	to	PART
ftr-333	1207	30	purchase	purchase	VERB
ftr-333	1207	31	season	season	NOUN
ftr-333	1207	32	tickets	ticket	NOUN
ftr-333	1207	33	)	)	PUNCT
ftr-333	1207	34	.	.	PUNCT
ftr-333	1208	1	accordingly	accordingly	ADV
ftr-333	1208	2	,	,	PUNCT
ftr-333	1208	3	in	in	ADP
ftr-333	1208	4	the	the	DET
ftr-333	1208	5	case	case	NOUN
ftr-333	1208	6	of	of	ADP
ftr-333	1208	7	the	the	DET
ftr-333	1208	8	season	season	NOUN
ftr-333	1208	9	ticket	ticket	NOUN
ftr-333	1208	10	exception	exception	NOUN
ftr-333	1208	11	,	,	PUNCT
ftr-333	1208	12	this	this	DET
ftr-333	1208	13	factor	factor	NOUN
ftr-333	1208	14	should	should	AUX
ftr-333	1208	15	be	be	AUX
ftr-333	1208	16	viewed	view	VERB
ftr-333	1208	17	as	as	ADP
ftr-333	1208	18	neutral	neutral	ADJ
ftr-333	1208	19	.	.	PUNCT
ftr-333	1209	1	3	3	X
ftr-333	1209	2	.	.	X
ftr-333	1209	3	the	the	DET
ftr-333	1209	4	potential	potential	ADJ
ftr-333	1209	5	underfunding	underfunding	NOUN
ftr-333	1209	6	of	of	ADP
ftr-333	1209	7	the	the	DET
ftr-333	1209	8	donation	donation	NOUN
ftr-333	1209	9	factor	factor	NOUN
ftr-333	1209	10	congress	congress	PROPN
ftr-333	1209	11	should	should	AUX
ftr-333	1209	12	use	use	VERB
ftr-333	1209	13	the	the	DET
ftr-333	1209	14	public	public	ADJ
ftr-333	1209	15	benefit	benefit	NOUN
ftr-333	1209	16	exception	exception	NOUN
ftr-333	1209	17	sparingly	sparingly	ADV
ftr-333	1209	18	.	.	PUNCT
ftr-333	1210	1	it	it	PRON
ftr-333	1210	2	should	should	AUX
ftr-333	1210	3	be	be	AUX
ftr-333	1210	4	applied	apply	VERB
ftr-333	1210	5	only	only	ADV
ftr-333	1210	6	to	to	PART
ftr-333	1210	7	encourage	encourage	VERB
ftr-333	1210	8	donations	donation	NOUN
ftr-333	1210	9	that	that	PRON
ftr-333	1210	10	otherwise	otherwise	ADV
ftr-333	1210	11	would	would	AUX
ftr-333	1210	12	be	be	AUX
ftr-333	1210	13	underfunded	underfunded	ADJ
ftr-333	1210	14	.	.	PUNCT
ftr-333	1211	1	a	a	DET
ftr-333	1211	2	charitable	charitable	ADJ
ftr-333	1211	3	organization	organization	NOUN
ftr-333	1211	4	is	be	AUX
ftr-333	1211	5	underfunded	underfunde	VERB
ftr-333	1211	6	when	when	SCONJ
ftr-333	1211	7	the	the	DET
ftr-333	1211	8	donations	donation	NOUN
ftr-333	1211	9	it	it	PRON
ftr-333	1211	10	receives	receive	VERB
ftr-333	1211	11	do	do	AUX
ftr-333	1211	12	not	not	PART
ftr-333	1211	13	meet	meet	VERB
ftr-333	1211	14	the	the	DET
ftr-333	1211	15	organization	organization	NOUN
ftr-333	1211	16	’s	’s	PART
ftr-333	1211	17	needs	need	NOUN
ftr-333	1211	18	.	.	PUNCT
ftr-333	1212	1	while	while	SCONJ
ftr-333	1212	2	this	this	DET
ftr-333	1212	3	definition	definition	NOUN
ftr-333	1212	4	of	of	ADP
ftr-333	1212	5	underfunding	underfunding	NOUN
ftr-333	1212	6	of	of	ADP
ftr-333	1212	7	a	a	DET
ftr-333	1212	8	charitable	charitable	ADJ
ftr-333	1212	9	organization	organization	NOUN
ftr-333	1212	10	has	have	AUX
ftr-333	1212	11	been	be	AUX
ftr-333	1212	12	discussed	discuss	VERB
ftr-333	1212	13	by	by	ADP
ftr-333	1212	14	various	various	ADJ
ftr-333	1212	15	scholars,265	scholars,265	NOUN
ftr-333	1212	16	no	no	DET
ftr-333	1212	17	scholar	scholar	NOUN
ftr-333	1212	18	has	have	AUX
ftr-333	1212	19	yet	yet	ADV
ftr-333	1212	20	presented	present	VERB
ftr-333	1212	21	a	a	DET
ftr-333	1212	22	clearly	clearly	ADV
ftr-333	1212	23	measurable	measurable	ADJ
ftr-333	1212	24	standard	standard	NOUN
ftr-333	1212	25	for	for	ADP
ftr-333	1212	26	determining	determine	VERB
ftr-333	1212	27	to	to	ADP
ftr-333	1212	28	what	what	DET
ftr-333	1212	29	extent	extent	NOUN
ftr-333	1212	30	,	,	PUNCT
ftr-333	1212	31	if	if	SCONJ
ftr-333	1212	32	any	any	PRON
ftr-333	1212	33	,	,	PUNCT
ftr-333	1212	34	a	a	DET
ftr-333	1212	35	charity	charity	NOUN
ftr-333	1212	36	would	would	AUX
ftr-333	1212	37	be	be	AUX
ftr-333	1212	38	underfunded	underfunde	VERB
ftr-333	1212	39	without	without	ADP
ftr-333	1212	40	the	the	DET
ftr-333	1212	41	charitable	charitable	ADJ
ftr-333	1212	42	deduction.266	deduction.266	NOUN
ftr-333	1212	43	in	in	ADP
ftr-333	1212	44	light	light	NOUN
ftr-333	1212	45	of	of	ADP
ftr-333	1212	46	the	the	DET
ftr-333	1212	47	difficulty	difficulty	NOUN
ftr-333	1212	48	in	in	ADP
ftr-333	1212	49	determining	determine	VERB
ftr-333	1212	50	whether	whether	SCONJ
ftr-333	1212	51	a	a	DET
ftr-333	1212	52	charitable	charitable	ADJ
ftr-333	1212	53	organization	organization	NOUN
ftr-333	1212	54	is	be	AUX
ftr-333	1212	55	underfunded	underfunded	ADJ
ftr-333	1212	56	,	,	PUNCT
ftr-333	1212	57	congress	congress	PROPN
ftr-333	1212	58	’s	’s	PART
ftr-333	1212	59	application	application	NOUN
ftr-333	1212	60	of	of	ADP
ftr-333	1212	61	the	the	DET
ftr-333	1212	62	public	public	ADJ
ftr-333	1212	63	benefit	benefit	NOUN
ftr-333	1212	64	exception	exception	NOUN
ftr-333	1212	65	must	must	AUX
ftr-333	1212	66	take	take	VERB
ftr-333	1212	67	into	into	ADP
ftr-333	1212	68	consideration	consideration	NOUN
ftr-333	1212	69	whether	whether	SCONJ
ftr-333	1212	70	the	the	DET
ftr-333	1212	71	taxpayer	taxpayer	NOUN
ftr-333	1212	72	would	would	AUX
ftr-333	1212	73	still	still	ADV
ftr-333	1212	74	donate	donate	VERB
ftr-333	1212	75	the	the	DET
ftr-333	1212	76	property	property	NOUN
ftr-333	1212	77	despite	despite	SCONJ
ftr-333	1212	78	the	the	DET
ftr-333	1212	79	deduction	deduction	NOUN
ftr-333	1212	80	being	be	AUX
ftr-333	1212	81	denied	deny	VERB
ftr-333	1212	82	or	or	CCONJ
ftr-333	1212	83	limited	limit	VERB
ftr-333	1212	84	by	by	ADP
ftr-333	1212	85	the	the	DET
ftr-333	1212	86	quid	quid	ADJ
ftr-333	1212	87	pro	pro	X
ftr-333	1212	88	quo	quo	NOUN
ftr-333	1212	89	test	test	NOUN
ftr-333	1212	90	.	.	PUNCT
ftr-333	1213	1	in	in	ADP
ftr-333	1213	2	assessing	assess	VERB
ftr-333	1213	3	the	the	DET
ftr-333	1213	4	potential	potential	ADJ
ftr-333	1213	5	underfunding	underfunding	NOUN
ftr-333	1213	6	,	,	PUNCT
ftr-333	1213	7	consideration	consideration	NOUN
ftr-333	1213	8	263	263	NUM
ftr-333	1213	9	.	.	PUNCT
ftr-333	1214	1	vielmetti	vielmetti	NOUN
ftr-333	1214	2	,	,	PUNCT
ftr-333	1214	3	decision	decision	NOUN
ftr-333	1214	4	awaited	await	VERB
ftr-333	1214	5	,	,	PUNCT
ftr-333	1214	6	supra	supra	PROPN
ftr-333	1214	7	note	note	PROPN
ftr-333	1214	8	177	177	NUM
ftr-333	1214	9	(	(	PUNCT
ftr-333	1214	10	moreover	moreover	ADV
ftr-333	1214	11	,	,	PUNCT
ftr-333	1214	12	live	live	ADJ
ftr-333	1214	13	burns	burn	NOUN
ftr-333	1214	14	“	"	PUNCT
ftr-333	1214	15	offer	offer	VERB
ftr-333	1214	16	a	a	DET
ftr-333	1214	17	more	more	ADV
ftr-333	1214	18	realistic	realistic	ADJ
ftr-333	1214	19	,	,	PUNCT
ftr-333	1214	20	and	and	CCONJ
ftr-333	1214	21	cheaper	cheap	ADJ
ftr-333	1214	22	,	,	PUNCT
ftr-333	1214	23	training	train	VERB
ftr-333	1214	24	opportunity	opportunity	NOUN
ftr-333	1214	25	than	than	ADP
ftr-333	1214	26	going	go	VERB
ftr-333	1214	27	to	to	PART
ftr-333	1214	28	dedicated	dedicated	VERB
ftr-333	1214	29	,	,	PUNCT
ftr-333	1214	30	and	and	CCONJ
ftr-333	1214	31	familiar	familiar	ADJ
ftr-333	1214	32	,	,	PUNCT
ftr-333	1214	33	fire	fire	NOUN
ftr-333	1214	34	towers	tower	NOUN
ftr-333	1214	35	at	at	ADP
ftr-333	1214	36	area	area	NOUN
ftr-333	1214	37	technical	technical	ADJ
ftr-333	1214	38	colleges	college	NOUN
ftr-333	1214	39	.	.	PUNCT
ftr-333	1214	40	”	"	PUNCT
ftr-333	1214	41	)	)	PUNCT
ftr-333	1214	42	.	.	PUNCT
ftr-333	1215	1	264	264	X
ftr-333	1215	2	.	.	PUNCT
ftr-333	1215	3	kathy	kathy	PROPN
ftr-333	1215	4	l.	l.	PROPN
ftr-333	1215	5	gray	gray	PROPN
ftr-333	1215	6	,	,	PUNCT
ftr-333	1215	7	herbstreit	herbstreit	ADJ
ftr-333	1215	8	‘	'	PUNCT
ftr-333	1215	9	fire	fire	NOUN
ftr-333	1215	10	’	'	PUNCT
ftr-333	1215	11	puts	put	VERB
ftr-333	1215	12	focus	focus	NOUN
ftr-333	1215	13	on	on	ADP
ftr-333	1215	14	irs	irs	PROPN
ftr-333	1215	15	dispute	dispute	NOUN
ftr-333	1215	16	,	,	PUNCT
ftr-333	1215	17	columbus	columbus	PROPN
ftr-333	1215	18	dispatch	dispatch	NOUN
ftr-333	1215	19	(	(	PUNCT
ftr-333	1215	20	july	july	PROPN
ftr-333	1215	21	24	24	NUM
ftr-333	1215	22	,	,	PUNCT
ftr-333	1215	23	2009	2009	NUM
ftr-333	1215	24	,	,	PUNCT
ftr-333	1215	25	3:46	3:46	NUM
ftr-333	1215	26	pm	pm	NOUN
ftr-333	1215	27	)	)	PUNCT
ftr-333	1215	28	,	,	PUNCT
ftr-333	1215	29	http://www.dispatch.com/content/stories/local/2009/07/23/irsburn.art_art_0723-09_a1_ddeib64.html	http://www.dispatch.com/content/stories/local/2009/07/23/irsburn.art_art_0723-09_a1_ddeib64.html	PROPN
ftr-333	1216	1	[	[	X
ftr-333	1216	2	hereinafter	hereinafter	NOUN
ftr-333	1216	3	gray	gray	ADJ
ftr-333	1216	4	,	,	PUNCT
ftr-333	1216	5	herbstreit	herbstreit	ADJ
ftr-333	1216	6	‘	'	PUNCT
ftr-333	1216	7	fire	fire	NOUN
ftr-333	1216	8	’	'	PUNCT
ftr-333	1216	9	]	]	PUNCT
ftr-333	1216	10	.	.	PUNCT
ftr-333	1217	1	265	265	X
ftr-333	1217	2	.	.	PUNCT
ftr-333	1218	1	see	see	VERB
ftr-333	1218	2	,	,	PUNCT
ftr-333	1218	3	e.g.	e.g.	ADV
ftr-333	1218	4	,	,	PUNCT
ftr-333	1218	5	mccormack	mccormack	PROPN
ftr-333	1218	6	,	,	PUNCT
ftr-333	1218	7	too	too	ADV
ftr-333	1218	8	close	close	ADJ
ftr-333	1218	9	to	to	ADP
ftr-333	1218	10	home	home	NOUN
ftr-333	1218	11	,	,	PUNCT
ftr-333	1218	12	supra	supra	PROPN
ftr-333	1218	13	note	note	PROPN
ftr-333	1218	14	261	261	NUM
ftr-333	1218	15	,	,	PUNCT
ftr-333	1218	16	at	at	ADP
ftr-333	1218	17	872	872	NUM
ftr-333	1218	18	–	–	PUNCT
ftr-333	1218	19	910	910	NUM
ftr-333	1218	20	;	;	PUNCT
ftr-333	1218	21	mark	mark	PROPN
ftr-333	1218	22	p.	p.	PROPN
ftr-333	1218	23	gergen	gergen	PROPN
ftr-333	1218	24	,	,	PUNCT
ftr-333	1219	1	the	the	DET
ftr-333	1219	2	case	case	NOUN
ftr-333	1219	3	for	for	ADP
ftr-333	1219	4	a	a	DET
ftr-333	1219	5	charitable	charitable	ADJ
ftr-333	1219	6	contributions	contribution	NOUN
ftr-333	1219	7	deduction	deduction	NOUN
ftr-333	1219	8	,	,	PUNCT
ftr-333	1219	9	74	74	NUM
ftr-333	1219	10	va	va	NOUN
ftr-333	1219	11	.	.	PUNCT
ftr-333	1220	1	l.	l.	PROPN
ftr-333	1220	2	rev	rev	PROPN
ftr-333	1220	3	.	.	PROPN
ftr-333	1220	4	1393	1393	NUM
ftr-333	1220	5	,	,	PUNCT
ftr-333	1220	6	1396–1406	1396–1406	NUM
ftr-333	1220	7	(	(	PUNCT
ftr-333	1220	8	1988	1988	NUM
ftr-333	1220	9	)	)	PUNCT
ftr-333	1220	10	.	.	PUNCT
ftr-333	1221	1	266	266	NUM
ftr-333	1221	2	.	.	PUNCT
ftr-333	1222	1	for	for	ADP
ftr-333	1222	2	a	a	DET
ftr-333	1222	3	leading	lead	VERB
ftr-333	1222	4	article	article	NOUN
ftr-333	1222	5	on	on	ADP
ftr-333	1222	6	defining	define	VERB
ftr-333	1222	7	a	a	DET
ftr-333	1222	8	clear	clear	ADJ
ftr-333	1222	9	standard	standard	NOUN
ftr-333	1222	10	for	for	ADP
ftr-333	1222	11	determining	determine	VERB
ftr-333	1222	12	if	if	SCONJ
ftr-333	1222	13	an	an	DET
ftr-333	1222	14	organization	organization	NOUN
ftr-333	1222	15	is	be	AUX
ftr-333	1222	16	underfunded	underfunde	VERB
ftr-333	1222	17	see	see	NOUN
ftr-333	1222	18	mccormack	mccormack	PROPN
ftr-333	1222	19	,	,	PUNCT
ftr-333	1222	20	too	too	ADV
ftr-333	1222	21	close	close	ADJ
ftr-333	1222	22	to	to	ADP
ftr-333	1222	23	home	home	NOUN
ftr-333	1222	24	,	,	PUNCT
ftr-333	1222	25	supra	supra	PROPN
ftr-333	1222	26	note	note	PROPN
ftr-333	1222	27	261	261	NUM
ftr-333	1222	28	,	,	PUNCT
ftr-333	1222	29	at	at	ADP
ftr-333	1222	30	884–908	884–908	NUM
ftr-333	1222	31	.	.	PUNCT
ftr-333	1223	1	510	510	NUM
ftr-333	1223	2	florida	florida	PROPN
ftr-333	1223	3	tax	tax	NOUN
ftr-333	1223	4	review	review	NOUN
ftr-333	1223	5	[	[	X
ftr-333	1223	6	vol	vol	NOUN
ftr-333	1223	7	.	.	PUNCT
ftr-333	1224	1	12:6	12:6	NUM
ftr-333	1224	2	should	should	AUX
ftr-333	1224	3	be	be	AUX
ftr-333	1224	4	given	give	VERB
ftr-333	1224	5	to	to	ADP
ftr-333	1224	6	the	the	DET
ftr-333	1224	7	taxpayer	taxpayer	NOUN
ftr-333	1224	8	’s	’s	PART
ftr-333	1224	9	alternatives	alternative	NOUN
ftr-333	1224	10	,	,	PUNCT
ftr-333	1224	11	if	if	SCONJ
ftr-333	1224	12	any	any	PRON
ftr-333	1224	13	,	,	PUNCT
ftr-333	1224	14	for	for	ADP
ftr-333	1224	15	otherwise	otherwise	ADV
ftr-333	1224	16	obtaining	obtain	VERB
ftr-333	1224	17	the	the	DET
ftr-333	1224	18	return	return	NOUN
ftr-333	1224	19	benefit	benefit	NOUN
ftr-333	1224	20	.	.	PUNCT
ftr-333	1225	1	for	for	ADP
ftr-333	1225	2	example	example	NOUN
ftr-333	1225	3	,	,	PUNCT
ftr-333	1225	4	it	it	PRON
ftr-333	1225	5	is	be	AUX
ftr-333	1225	6	unclear	unclear	ADJ
ftr-333	1225	7	whether	whether	SCONJ
ftr-333	1225	8	a	a	DET
ftr-333	1225	9	taxpayer	taxpayer	NOUN
ftr-333	1225	10	would	would	AUX
ftr-333	1225	11	make	make	VERB
ftr-333	1225	12	a	a	DET
ftr-333	1225	13	live	live	ADJ
ftr-333	1225	14	burn	burn	NOUN
ftr-333	1225	15	donation	donation	NOUN
ftr-333	1225	16	if	if	SCONJ
ftr-333	1225	17	there	there	PRON
ftr-333	1225	18	was	be	VERB
ftr-333	1225	19	not	not	PART
ftr-333	1225	20	a	a	DET
ftr-333	1225	21	corresponding	correspond	VERB
ftr-333	1225	22	charitable	charitable	ADJ
ftr-333	1225	23	deduction.267	deduction.267	PROPN
ftr-333	1225	24	currently	currently	ADV
ftr-333	1225	25	,	,	PUNCT
ftr-333	1225	26	there	there	PRON
ftr-333	1225	27	is	be	VERB
ftr-333	1225	28	an	an	DET
ftr-333	1225	29	alternative	alternative	NOUN
ftr-333	1225	30	to	to	ADP
ftr-333	1225	31	the	the	DET
ftr-333	1225	32	live	live	ADJ
ftr-333	1225	33	burn	burn	NOUN
ftr-333	1225	34	donation	donation	NOUN
ftr-333	1225	35	,	,	PUNCT
ftr-333	1225	36	which	which	PRON
ftr-333	1225	37	is	be	AUX
ftr-333	1225	38	known	know	VERB
ftr-333	1225	39	as	as	ADP
ftr-333	1225	40	deconstruction	deconstruction	NOUN
ftr-333	1225	41	,	,	PUNCT
ftr-333	1225	42	whereby	whereby	SCONJ
ftr-333	1225	43	taxpayers	taxpayer	NOUN
ftr-333	1225	44	pay	pay	VERB
ftr-333	1225	45	a	a	DET
ftr-333	1225	46	company	company	NOUN
ftr-333	1225	47	to	to	PART
ftr-333	1225	48	deconstruct	deconstruct	VERB
ftr-333	1225	49	their	their	PRON
ftr-333	1225	50	home	home	NOUN
ftr-333	1225	51	piece	piece	NOUN
ftr-333	1225	52	-	-	PUNCT
ftr-333	1225	53	by	by	ADP
ftr-333	1225	54	-	-	PUNCT
ftr-333	1225	55	piece	piece	NOUN
ftr-333	1225	56	,	,	PUNCT
ftr-333	1225	57	salvaging	salvage	VERB
ftr-333	1225	58	everything	everything	PRON
ftr-333	1225	59	,	,	PUNCT
ftr-333	1225	60	including	include	VERB
ftr-333	1225	61	bathroom	bathroom	NOUN
ftr-333	1225	62	fixtures	fixture	NOUN
ftr-333	1225	63	,	,	PUNCT
ftr-333	1225	64	windows	window	NOUN
ftr-333	1225	65	,	,	PUNCT
ftr-333	1225	66	doors	door	NOUN
ftr-333	1225	67	,	,	PUNCT
ftr-333	1225	68	flooring	flooring	NOUN
ftr-333	1225	69	,	,	PUNCT
ftr-333	1225	70	wires	wire	NOUN
ftr-333	1225	71	,	,	PUNCT
ftr-333	1225	72	pipes	pipe	NOUN
ftr-333	1225	73	,	,	PUNCT
ftr-333	1225	74	nails	nail	NOUN
ftr-333	1225	75	,	,	PUNCT
ftr-333	1225	76	and	and	CCONJ
ftr-333	1225	77	wood.268	wood.268	ADP
ftr-333	1225	78	a	a	DET
ftr-333	1225	79	charitable	charitable	ADJ
ftr-333	1225	80	organization	organization	NOUN
ftr-333	1225	81	,	,	PUNCT
ftr-333	1225	82	such	such	ADJ
ftr-333	1225	83	as	as	ADP
ftr-333	1225	84	habitat	habitat	NOUN
ftr-333	1225	85	for	for	ADP
ftr-333	1225	86	humanity	humanity	NOUN
ftr-333	1225	87	,	,	PUNCT
ftr-333	1225	88	provides	provide	VERB
ftr-333	1225	89	the	the	DET
ftr-333	1225	90	deconstruction	deconstruction	NOUN
ftr-333	1225	91	services	service	NOUN
ftr-333	1225	92	at	at	ADP
ftr-333	1225	93	no	no	DET
ftr-333	1225	94	cost	cost	NOUN
ftr-333	1225	95	to	to	ADP
ftr-333	1225	96	the	the	DET
ftr-333	1225	97	taxpayer.269	taxpayer.269	NOUN
ftr-333	1225	98	essentially	essentially	ADV
ftr-333	1225	99	,	,	PUNCT
ftr-333	1225	100	the	the	DET
ftr-333	1225	101	taxpayer	taxpayer	NOUN
ftr-333	1225	102	donates	donate	VERB
ftr-333	1225	103	all	all	DET
ftr-333	1225	104	the	the	DET
ftr-333	1225	105	deconstructed	deconstruct	VERB
ftr-333	1225	106	salvageable	salvageable	ADJ
ftr-333	1225	107	pieces	piece	NOUN
ftr-333	1225	108	to	to	ADP
ftr-333	1225	109	the	the	DET
ftr-333	1225	110	charitable	charitable	ADJ
ftr-333	1225	111	organization.270	organization.270	NOUN
ftr-333	1225	112	thus	thus	ADV
ftr-333	1225	113	,	,	PUNCT
ftr-333	1225	114	deconstruction	deconstruction	VERB
ftr-333	1225	115	results	result	NOUN
ftr-333	1225	116	in	in	ADP
ftr-333	1225	117	removal	removal	NOUN
ftr-333	1225	118	of	of	ADP
ftr-333	1225	119	the	the	DET
ftr-333	1225	120	home	home	NOUN
ftr-333	1225	121	from	from	ADP
ftr-333	1225	122	the	the	DET
ftr-333	1225	123	land	land	NOUN
ftr-333	1225	124	,	,	PUNCT
ftr-333	1225	125	minimum	minimum	ADJ
ftr-333	1225	126	debris	debris	NOUN
ftr-333	1225	127	to	to	PART
ftr-333	1225	128	clean	clean	VERB
ftr-333	1225	129	up	up	ADP
ftr-333	1225	130	,	,	PUNCT
ftr-333	1225	131	and	and	CCONJ
ftr-333	1225	132	,	,	PUNCT
ftr-333	1225	133	more	more	ADV
ftr-333	1225	134	importantly	importantly	ADV
ftr-333	1225	135	,	,	PUNCT
ftr-333	1225	136	a	a	DET
ftr-333	1225	137	charitable	charitable	ADJ
ftr-333	1225	138	deduction.271	deduction.271	NOUN
ftr-333	1225	139	another	another	DET
ftr-333	1225	140	alternative	alternative	ADJ
ftr-333	1225	141	method	method	NOUN
ftr-333	1225	142	is	be	AUX
ftr-333	1225	143	to	to	PART
ftr-333	1225	144	sever	sever	VERB
ftr-333	1225	145	the	the	DET
ftr-333	1225	146	structure	structure	NOUN
ftr-333	1225	147	from	from	ADP
ftr-333	1225	148	the	the	DET
ftr-333	1225	149	underlying	underlie	VERB
ftr-333	1225	150	land	land	NOUN
ftr-333	1225	151	and	and	CCONJ
ftr-333	1225	152	claim	claim	VERB
ftr-333	1225	153	a	a	DET
ftr-333	1225	154	charitable	charitable	ADJ
ftr-333	1225	155	deduction	deduction	NOUN
ftr-333	1225	156	by	by	ADP
ftr-333	1225	157	donating	donate	VERB
ftr-333	1225	158	the	the	DET
ftr-333	1225	159	home	home	NOUN
ftr-333	1225	160	to	to	ADP
ftr-333	1225	161	a	a	DET
ftr-333	1225	162	charitable	charitable	ADJ
ftr-333	1225	163	organization	organization	NOUN
ftr-333	1225	164	,	,	PUNCT
ftr-333	1225	165	which	which	PRON
ftr-333	1225	166	relocates	relocate	VERB
ftr-333	1225	167	the	the	DET
ftr-333	1225	168	home	home	NOUN
ftr-333	1225	169	to	to	ADP
ftr-333	1225	170	another	another	DET
ftr-333	1225	171	site	site	NOUN
ftr-333	1225	172	.	.	PUNCT
ftr-333	1226	1	assuming	assume	VERB
ftr-333	1226	2	a	a	DET
ftr-333	1226	3	charitable	charitable	ADJ
ftr-333	1226	4	deduction	deduction	NOUN
ftr-333	1226	5	is	be	AUX
ftr-333	1226	6	disallowed	disallow	VERB
ftr-333	1226	7	for	for	ADP
ftr-333	1226	8	a	a	DET
ftr-333	1226	9	live	live	ADJ
ftr-333	1226	10	burn	burn	NOUN
ftr-333	1226	11	donation	donation	NOUN
ftr-333	1226	12	,	,	PUNCT
ftr-333	1226	13	taxpayers	taxpayer	NOUN
ftr-333	1226	14	will	will	AUX
ftr-333	1226	15	either	either	CCONJ
ftr-333	1226	16	pay	pay	VERB
ftr-333	1226	17	to	to	PART
ftr-333	1226	18	have	have	VERB
ftr-333	1226	19	their	their	PRON
ftr-333	1226	20	home	home	NOUN
ftr-333	1226	21	demolished	demolish	VERB
ftr-333	1226	22	and	and	CCONJ
ftr-333	1226	23	avoid	avoid	VERB
ftr-333	1226	24	the	the	DET
ftr-333	1226	25	hassle	hassle	NOUN
ftr-333	1226	26	of	of	ADP
ftr-333	1226	27	dealing	deal	VERB
ftr-333	1226	28	with	with	ADP
ftr-333	1226	29	the	the	DET
ftr-333	1226	30	fire	fire	NOUN
ftr-333	1226	31	department	department	NOUN
ftr-333	1226	32	or	or	CCONJ
ftr-333	1226	33	have	have	VERB
ftr-333	1226	34	their	their	PRON
ftr-333	1226	35	home	home	NOUN
ftr-333	1226	36	deconstructed	deconstruct	VERB
ftr-333	1226	37	or	or	CCONJ
ftr-333	1226	38	relocated	relocate	VERB
ftr-333	1226	39	.	.	PUNCT
ftr-333	1227	1	accordingly	accordingly	ADV
ftr-333	1227	2	,	,	PUNCT
ftr-333	1227	3	the	the	DET
ftr-333	1227	4	live	live	ADJ
ftr-333	1227	5	burn	burn	NOUN
ftr-333	1227	6	donation	donation	NOUN
ftr-333	1227	7	will	will	AUX
ftr-333	1227	8	clearly	clearly	ADV
ftr-333	1227	9	be	be	AUX
ftr-333	1227	10	underfunded	underfunde	VERB
ftr-333	1227	11	if	if	SCONJ
ftr-333	1227	12	the	the	DET
ftr-333	1227	13	corresponding	corresponding	ADJ
ftr-333	1227	14	charitable	charitable	ADJ
ftr-333	1227	15	deduction	deduction	NOUN
ftr-333	1227	16	is	be	AUX
ftr-333	1227	17	disallowed	disallow	VERB
ftr-333	1227	18	.	.	PUNCT
ftr-333	1228	1	on	on	ADP
ftr-333	1228	2	the	the	DET
ftr-333	1228	3	other	other	ADJ
ftr-333	1228	4	hand	hand	NOUN
ftr-333	1228	5	,	,	PUNCT
ftr-333	1228	6	unlike	unlike	ADP
ftr-333	1228	7	the	the	DET
ftr-333	1228	8	live	live	ADJ
ftr-333	1228	9	burn	burn	NOUN
ftr-333	1228	10	donation	donation	NOUN
ftr-333	1228	11	,	,	PUNCT
ftr-333	1228	12	there	there	PRON
ftr-333	1228	13	is	be	VERB
ftr-333	1228	14	minimal	minimal	ADJ
ftr-333	1228	15	to	to	ADP
ftr-333	1228	16	no	no	DET
ftr-333	1228	17	potential	potential	NOUN
ftr-333	1228	18	for	for	ADP
ftr-333	1228	19	the	the	DET
ftr-333	1228	20	underfunding	underfunding	NOUN
ftr-333	1228	21	of	of	ADP
ftr-333	1228	22	a	a	DET
ftr-333	1228	23	monetary	monetary	ADJ
ftr-333	1228	24	donation	donation	NOUN
ftr-333	1228	25	in	in	ADP
ftr-333	1228	26	return	return	NOUN
ftr-333	1228	27	for	for	ADP
ftr-333	1228	28	the	the	DET
ftr-333	1228	29	right	right	NOUN
ftr-333	1228	30	to	to	PART
ftr-333	1228	31	purchase	purchase	VERB
ftr-333	1228	32	season	season	NOUN
ftr-333	1228	33	tickets	ticket	NOUN
ftr-333	1228	34	.	.	PUNCT
ftr-333	1229	1	while	while	SCONJ
ftr-333	1229	2	the	the	DET
ftr-333	1229	3	ncaa	ncaa	PROPN
ftr-333	1229	4	argued	argue	VERB
ftr-333	1229	5	taxpayers	taxpayer	NOUN
ftr-333	1229	6	would	would	AUX
ftr-333	1229	7	less	less	ADV
ftr-333	1229	8	likely	likely	ADV
ftr-333	1229	9	make	make	VERB
ftr-333	1229	10	donations	donation	NOUN
ftr-333	1229	11	if	if	SCONJ
ftr-333	1229	12	the	the	DET
ftr-333	1229	13	season	season	NOUN
ftr-333	1229	14	ticket	ticket	NOUN
ftr-333	1229	15	exception	exception	NOUN
ftr-333	1229	16	did	do	AUX
ftr-333	1229	17	not	not	PART
ftr-333	1229	18	exist	exist	VERB
ftr-333	1229	19	,	,	PUNCT
ftr-333	1229	20	it	it	PRON
ftr-333	1229	21	is	be	AUX
ftr-333	1229	22	highly	highly	ADV
ftr-333	1229	23	unlikely	unlikely	ADJ
ftr-333	1229	24	universities	university	NOUN
ftr-333	1229	25	and	and	CCONJ
ftr-333	1229	26	colleges	college	NOUN
ftr-333	1229	27	,	,	PUNCT
ftr-333	1229	28	in	in	ADP
ftr-333	1229	29	particular	particular	ADJ
ftr-333	1229	30	their	their	PRON
ftr-333	1229	31	athletic	athletic	ADJ
ftr-333	1229	32	programs	program	NOUN
ftr-333	1229	33	,	,	PUNCT
ftr-333	1229	34	would	would	AUX
ftr-333	1229	35	not	not	PART
ftr-333	1229	36	receive	receive	VERB
ftr-333	1229	37	cash	cash	NOUN
ftr-333	1229	38	donations	donation	NOUN
ftr-333	1229	39	.	.	PUNCT
ftr-333	1230	1	assume	assume	VERB
ftr-333	1230	2	congress	congress	PROPN
ftr-333	1230	3	chose	choose	VERB
ftr-333	1230	4	to	to	PART
ftr-333	1230	5	deny	deny	VERB
ftr-333	1230	6	all	all	DET
ftr-333	1230	7	charitable	charitable	ADJ
ftr-333	1230	8	deductions	deduction	NOUN
ftr-333	1230	9	for	for	ADP
ftr-333	1230	10	donations	donation	NOUN
ftr-333	1230	11	for	for	ADP
ftr-333	1230	12	the	the	DET
ftr-333	1230	13	right	right	NOUN
ftr-333	1230	14	to	to	PART
ftr-333	1230	15	purchase	purchase	VERB
ftr-333	1230	16	season	season	NOUN
ftr-333	1230	17	tickets	ticket	NOUN
ftr-333	1230	18	;	;	PUNCT
ftr-333	1230	19	taxpayers	taxpayer	NOUN
ftr-333	1230	20	would	would	AUX
ftr-333	1230	21	still	still	ADV
ftr-333	1230	22	give	give	VERB
ftr-333	1230	23	money	money	NOUN
ftr-333	1230	24	to	to	ADP
ftr-333	1230	25	their	their	PRON
ftr-333	1230	26	favorite	favorite	ADJ
ftr-333	1230	27	universities	university	NOUN
ftr-333	1230	28	and	and	CCONJ
ftr-333	1230	29	colleges	college	NOUN
ftr-333	1230	30	.	.	PUNCT
ftr-333	1231	1	taxpayers	taxpayer	NOUN
ftr-333	1231	2	would	would	AUX
ftr-333	1231	3	still	still	ADV
ftr-333	1231	4	purchase	purchase	VERB
ftr-333	1231	5	tickets	ticket	NOUN
ftr-333	1231	6	and	and	CCONJ
ftr-333	1231	7	support	support	NOUN
ftr-333	1231	8	collegiate	collegiate	ADJ
ftr-333	1231	9	267	267	NUM
ftr-333	1231	10	.	.	PUNCT
ftr-333	1232	1	see	see	VERB
ftr-333	1232	2	,	,	PUNCT
ftr-333	1232	3	e.g.	e.g.	ADV
ftr-333	1232	4	,	,	PUNCT
ftr-333	1232	5	gray	gray	ADJ
ftr-333	1232	6	,	,	PUNCT
ftr-333	1232	7	herbstreit	herbstreit	ADJ
ftr-333	1232	8	‘	'	PUNCT
ftr-333	1232	9	fire	fire	NOUN
ftr-333	1232	10	,	,	PUNCT
ftr-333	1232	11	’	'	PUNCT
ftr-333	1232	12	supra	supra	PROPN
ftr-333	1232	13	note	note	PROPN
ftr-333	1232	14	264	264	NUM
ftr-333	1232	15	(	(	PUNCT
ftr-333	1232	16	providing	provide	VERB
ftr-333	1232	17	that	that	SCONJ
ftr-333	1232	18	a	a	DET
ftr-333	1232	19	fire	fire	NOUN
ftr-333	1232	20	chief	chief	NOUN
ftr-333	1232	21	in	in	ADP
ftr-333	1232	22	upper	upper	PROPN
ftr-333	1232	23	arlington	arlington	PROPN
ftr-333	1232	24	,	,	PUNCT
ftr-333	1232	25	ohio	ohio	PROPN
ftr-333	1232	26	stated	state	VERB
ftr-333	1232	27	that	that	SCONJ
ftr-333	1232	28	the	the	DET
ftr-333	1232	29	number	number	NOUN
ftr-333	1232	30	of	of	ADP
ftr-333	1232	31	house	house	NOUN
ftr-333	1232	32	donations	donation	NOUN
ftr-333	1232	33	dropped	drop	VERB
ftr-333	1232	34	off	off	ADP
ftr-333	1232	35	since	since	SCONJ
ftr-333	1232	36	2005	2005	NUM
ftr-333	1232	37	;	;	PUNCT
ftr-333	1232	38	after	after	SCONJ
ftr-333	1232	39	the	the	DET
ftr-333	1232	40	herbstreit	herbstreit	NOUN
ftr-333	1232	41	and	and	CCONJ
ftr-333	1232	42	hendrix	hendrix	NOUN
ftr-333	1232	43	families	family	NOUN
ftr-333	1232	44	had	have	AUX
ftr-333	1232	45	donated	donate	VERB
ftr-333	1232	46	their	their	PRON
ftr-333	1232	47	homes	home	NOUN
ftr-333	1232	48	previously	previously	ADV
ftr-333	1232	49	in	in	ADP
ftr-333	1232	50	2004	2004	NUM
ftr-333	1232	51	and	and	CCONJ
ftr-333	1232	52	were	be	AUX
ftr-333	1232	53	denied	deny	VERB
ftr-333	1232	54	charitable	charitable	ADJ
ftr-333	1232	55	deductions	deduction	NOUN
ftr-333	1232	56	)	)	PUNCT
ftr-333	1232	57	;	;	PUNCT
ftr-333	1232	58	stacie	stacie	PROPN
ftr-333	1232	59	zoe	zoe	PROPN
ftr-333	1232	60	berg	berg	PROPN
ftr-333	1232	61	,	,	PUNCT
ftr-333	1232	62	homes	home	NOUN
ftr-333	1232	63	go	go	VERB
ftr-333	1232	64	to	to	PART
ftr-333	1232	65	blazes	blaze	NOUN
ftr-333	1232	66	for	for	ADP
ftr-333	1232	67	public	public	ADJ
ftr-333	1232	68	safety	safety	NOUN
ftr-333	1232	69	,	,	PUNCT
ftr-333	1232	70	private	private	ADJ
ftr-333	1232	71	savings	saving	NOUN
ftr-333	1232	72	,	,	PUNCT
ftr-333	1232	73	wash	wash	NOUN
ftr-333	1232	74	.	.	PUNCT
ftr-333	1233	1	post	post	NOUN
ftr-333	1233	2	,	,	PUNCT
ftr-333	1233	3	july	july	PROPN
ftr-333	1233	4	5	5	NUM
ftr-333	1233	5	,	,	PUNCT
ftr-333	1233	6	1997	1997	NUM
ftr-333	1233	7	,	,	PUNCT
ftr-333	1233	8	at	at	ADP
ftr-333	1233	9	e1	e1	PROPN
ftr-333	1233	10	,	,	PUNCT
ftr-333	1233	11	available	available	ADJ
ftr-333	1233	12	at	at	ADP
ftr-333	1233	13	1997	1997	NUM
ftr-333	1233	14	wlnr	wlnr	NOUN
ftr-333	1233	15	7204221	7204221	NUM
ftr-333	1233	16	(	(	PUNCT
ftr-333	1233	17	suggesting	suggest	VERB
ftr-333	1233	18	tax	tax	NOUN
ftr-333	1233	19	deductions	deduction	NOUN
ftr-333	1233	20	have	have	AUX
ftr-333	1233	21	motivated	motivate	VERB
ftr-333	1233	22	homeowners	homeowner	NOUN
ftr-333	1233	23	to	to	PART
ftr-333	1233	24	donate	donate	VERB
ftr-333	1233	25	houses	house	NOUN
ftr-333	1233	26	to	to	ADP
ftr-333	1233	27	fire	fire	NOUN
ftr-333	1233	28	departments	department	NOUN
ftr-333	1233	29	for	for	ADP
ftr-333	1233	30	live	live	ADJ
ftr-333	1233	31	burn	burn	NOUN
ftr-333	1233	32	trainings	training	NOUN
ftr-333	1233	33	rather	rather	ADV
ftr-333	1233	34	than	than	ADP
ftr-333	1233	35	hiring	hire	VERB
ftr-333	1233	36	contractors	contractor	NOUN
ftr-333	1233	37	for	for	ADP
ftr-333	1233	38	demolitions	demolition	NOUN
ftr-333	1233	39	)	)	PUNCT
ftr-333	1233	40	.	.	PUNCT
ftr-333	1234	1	268	268	NUM
ftr-333	1234	2	.	.	PUNCT
ftr-333	1235	1	deconstruction	deconstruction	NOUN
ftr-333	1235	2	,	,	PUNCT
ftr-333	1235	3	reuse	reuse	NOUN
ftr-333	1235	4	people	people	NOUN
ftr-333	1235	5	,	,	PUNCT
ftr-333	1235	6	http://thereusepeople.org/	http://thereusepeople.org/	NOUN
ftr-333	1235	7	deconstruction	deconstruction	NOUN
ftr-333	1235	8	(	(	PUNCT
ftr-333	1235	9	last	last	ADV
ftr-333	1235	10	visited	visit	VERB
ftr-333	1235	11	sept	sept	PROPN
ftr-333	1235	12	.	.	PROPN
ftr-333	1235	13	20	20	NUM
ftr-333	1235	14	,	,	PUNCT
ftr-333	1235	15	2011	2011	NUM
ftr-333	1235	16	)	)	PUNCT
ftr-333	1236	1	[	[	X
ftr-333	1236	2	hereinafter	hereinafter	NOUN
ftr-333	1236	3	,	,	PUNCT
ftr-333	1236	4	reuse	reuse	VERB
ftr-333	1236	5	people	people	NOUN
ftr-333	1236	6	]	]	PUNCT
ftr-333	1236	7	(	(	PUNCT
ftr-333	1236	8	providing	provide	VERB
ftr-333	1236	9	the	the	DET
ftr-333	1236	10	tax	tax	NOUN
ftr-333	1236	11	benefits	benefit	NOUN
ftr-333	1236	12	to	to	PART
ftr-333	1236	13	and	and	CCONJ
ftr-333	1236	14	guidance	guidance	VERB
ftr-333	1236	15	on	on	ADP
ftr-333	1236	16	deconstruction	deconstruction	NOUN
ftr-333	1236	17	)	)	PUNCT
ftr-333	1236	18	.	.	PUNCT
ftr-333	1237	1	269	269	NUM
ftr-333	1237	2	.	.	PUNCT
ftr-333	1237	3	see	see	VERB
ftr-333	1237	4	,	,	PUNCT
ftr-333	1237	5	e.g.	e.g.	ADV
ftr-333	1237	6	,	,	PUNCT
ftr-333	1237	7	habitat	habitat	NOUN
ftr-333	1237	8	ready	ready	ADJ
ftr-333	1237	9	to	to	PART
ftr-333	1237	10	help	help	VERB
ftr-333	1237	11	‘	'	PUNCT
ftr-333	1237	12	deconstruct	deconstruct	VERB
ftr-333	1237	13	,	,	PUNCT
ftr-333	1237	14	’	'	PUNCT
ftr-333	1237	15	recycle	recycle	NOUN
ftr-333	1237	16	,	,	PUNCT
ftr-333	1237	17	island	island	NOUN
ftr-333	1237	18	packet	packet	NOUN
ftr-333	1237	19	(	(	PUNCT
ftr-333	1237	20	hilton	hilton	PROPN
ftr-333	1237	21	head	head	NOUN
ftr-333	1237	22	island	island	NOUN
ftr-333	1237	23	,	,	PUNCT
ftr-333	1237	24	s.c	s.c	PROPN
ftr-333	1237	25	.	.	PROPN
ftr-333	1237	26	)	)	PUNCT
ftr-333	1237	27	,	,	PUNCT
ftr-333	1237	28	mar	mar	PROPN
ftr-333	1237	29	.	.	PROPN
ftr-333	1237	30	21	21	NUM
ftr-333	1237	31	,	,	PUNCT
ftr-333	1237	32	2011	2011	NUM
ftr-333	1237	33	,	,	PUNCT
ftr-333	1237	34	available	available	ADJ
ftr-333	1237	35	at	at	ADP
ftr-333	1237	36	2011	2011	NUM
ftr-333	1237	37	wlnr	wlnr	PROPN
ftr-333	1237	38	5485607	5485607	NUM
ftr-333	1237	39	.	.	PUNCT
ftr-333	1238	1	270	270	NUM
ftr-333	1238	2	.	.	PUNCT
ftr-333	1239	1	reuse	reuse	NOUN
ftr-333	1239	2	people	people	NOUN
ftr-333	1239	3	,	,	PUNCT
ftr-333	1239	4	supra	supra	PROPN
ftr-333	1239	5	note	note	PROPN
ftr-333	1239	6	268	268	NUM
ftr-333	1239	7	.	.	PUNCT
ftr-333	1240	1	271	271	NUM
ftr-333	1240	2	.	.	PUNCT
ftr-333	1241	1	i	i	PRON
ftr-333	1241	2	d.	d.	PROPN
ftr-333	1241	3	2012	2012	NUM
ftr-333	1241	4	]	]	PUNCT
ftr-333	1241	5	relighting	relighte	VERB
ftr-333	1241	6	the	the	DET
ftr-333	1241	7	charitable	charitable	ADJ
ftr-333	1241	8	deductions	deduction	NOUN
ftr-333	1241	9	511	511	NUM
ftr-333	1241	10	athletics	athletic	NOUN
ftr-333	1241	11	.	.	PUNCT
ftr-333	1242	1	currently	currently	ADV
ftr-333	1242	2	,	,	PUNCT
ftr-333	1242	3	the	the	DET
ftr-333	1242	4	minimum	minimum	ADJ
ftr-333	1242	5	donation	donation	NOUN
ftr-333	1242	6	required	require	VERB
ftr-333	1242	7	at	at	ADP
ftr-333	1242	8	some	some	DET
ftr-333	1242	9	universities	university	NOUN
ftr-333	1242	10	varies	vary	VERB
ftr-333	1242	11	depending	depend	VERB
ftr-333	1242	12	on	on	ADP
ftr-333	1242	13	where	where	SCONJ
ftr-333	1242	14	the	the	DET
ftr-333	1242	15	seat	seat	NOUN
ftr-333	1242	16	is	be	AUX
ftr-333	1242	17	located.272	located.272	VERB
ftr-333	1242	18	a	a	DET
ftr-333	1242	19	right	right	NOUN
ftr-333	1242	20	to	to	PART
ftr-333	1242	21	purchase	purchase	VERB
ftr-333	1242	22	a	a	DET
ftr-333	1242	23	season	season	NOUN
ftr-333	1242	24	ticket	ticket	NOUN
ftr-333	1242	25	on	on	ADP
ftr-333	1242	26	the	the	DET
ftr-333	1242	27	50	50	NUM
ftr-333	1242	28	-	-	PUNCT
ftr-333	1242	29	yard	yard	NOUN
ftr-333	1242	30	line	line	NOUN
ftr-333	1242	31	might	might	AUX
ftr-333	1242	32	cost	cost	VERB
ftr-333	1242	33	$	$	SYM
ftr-333	1242	34	1,000	1,000	NUM
ftr-333	1242	35	and	and	CCONJ
ftr-333	1242	36	the	the	DET
ftr-333	1242	37	underlying	underlying	ADJ
ftr-333	1242	38	season	season	NOUN
ftr-333	1242	39	ticket	ticket	NOUN
ftr-333	1242	40	only	only	ADV
ftr-333	1242	41	$	$	SYM
ftr-333	1242	42	400.273	400.273	NUM
ftr-333	1242	43	arguably	arguably	ADV
ftr-333	1242	44	,	,	PUNCT
ftr-333	1242	45	since	since	SCONJ
ftr-333	1242	46	there	there	PRON
ftr-333	1242	47	is	be	VERB
ftr-333	1242	48	no	no	DET
ftr-333	1242	49	alternative	alternative	ADJ
ftr-333	1242	50	means	mean	NOUN
ftr-333	1242	51	to	to	ADP
ftr-333	1242	52	obtaining	obtain	VERB
ftr-333	1242	53	the	the	DET
ftr-333	1242	54	50	50	NUM
ftr-333	1242	55	-	-	PUNCT
ftr-333	1242	56	yard	yard	NOUN
ftr-333	1242	57	line	line	NOUN
ftr-333	1242	58	ticket	ticket	NOUN
ftr-333	1242	59	,	,	PUNCT
ftr-333	1242	60	a	a	DET
ftr-333	1242	61	taxpayer	taxpayer	NOUN
ftr-333	1242	62	wanting	want	VERB
ftr-333	1242	63	season	season	NOUN
ftr-333	1242	64	tickets	ticket	NOUN
ftr-333	1242	65	would	would	AUX
ftr-333	1242	66	pay	pay	VERB
ftr-333	1242	67	$	$	SYM
ftr-333	1242	68	1,400	1,400	NUM
ftr-333	1242	69	for	for	ADP
ftr-333	1242	70	the	the	DET
ftr-333	1242	71	ticket	ticket	NOUN
ftr-333	1242	72	,	,	PUNCT
ftr-333	1242	73	whether	whether	SCONJ
ftr-333	1242	74	the	the	DET
ftr-333	1242	75	season	season	NOUN
ftr-333	1242	76	ticket	ticket	NOUN
ftr-333	1242	77	exception	exception	NOUN
ftr-333	1242	78	existed	exist	VERB
ftr-333	1242	79	or	or	CCONJ
ftr-333	1242	80	not	not	PART
ftr-333	1242	81	.	.	PUNCT
ftr-333	1243	1	in	in	ADP
ftr-333	1243	2	applying	apply	VERB
ftr-333	1243	3	the	the	DET
ftr-333	1243	4	public	public	ADJ
ftr-333	1243	5	benefit	benefit	NOUN
ftr-333	1243	6	exception	exception	NOUN
ftr-333	1243	7	to	to	ADP
ftr-333	1243	8	the	the	DET
ftr-333	1243	9	live	live	ADJ
ftr-333	1243	10	burn	burn	NOUN
ftr-333	1243	11	donation	donation	NOUN
ftr-333	1243	12	,	,	PUNCT
ftr-333	1243	13	the	the	DET
ftr-333	1243	14	benefit	benefit	NOUN
ftr-333	1243	15	to	to	ADP
ftr-333	1243	16	the	the	DET
ftr-333	1243	17	public	public	NOUN
ftr-333	1243	18	substantially	substantially	ADV
ftr-333	1243	19	outweighs	outweigh	VERB
ftr-333	1243	20	the	the	DET
ftr-333	1243	21	benefit	benefit	NOUN
ftr-333	1243	22	received	receive	VERB
ftr-333	1243	23	by	by	ADP
ftr-333	1243	24	the	the	DET
ftr-333	1243	25	donor	donor	NOUN
ftr-333	1243	26	.	.	PUNCT
ftr-333	1244	1	thus	thus	ADV
ftr-333	1244	2	,	,	PUNCT
ftr-333	1244	3	congress	congress	PROPN
ftr-333	1244	4	should	should	AUX
ftr-333	1244	5	enact	enact	VERB
ftr-333	1244	6	an	an	DET
ftr-333	1244	7	amendment	amendment	NOUN
ftr-333	1244	8	to	to	ADP
ftr-333	1244	9	the	the	DET
ftr-333	1244	10	charitable	charitable	ADJ
ftr-333	1244	11	deduction	deduction	NOUN
ftr-333	1244	12	specifically	specifically	ADV
ftr-333	1244	13	allowing	allow	VERB
ftr-333	1244	14	for	for	ADP
ftr-333	1244	15	a	a	DET
ftr-333	1244	16	charitable	charitable	ADJ
ftr-333	1244	17	deduction	deduction	NOUN
ftr-333	1244	18	for	for	ADP
ftr-333	1244	19	live	live	ADJ
ftr-333	1244	20	burn	burn	NOUN
ftr-333	1244	21	donations	donation	NOUN
ftr-333	1244	22	while	while	SCONJ
ftr-333	1244	23	recognizing	recognize	VERB
ftr-333	1244	24	the	the	DET
ftr-333	1244	25	need	need	NOUN
ftr-333	1244	26	for	for	ADP
ftr-333	1244	27	limitations	limitation	NOUN
ftr-333	1244	28	given	give	VERB
ftr-333	1244	29	the	the	DET
ftr-333	1244	30	perceived	perceive	VERB
ftr-333	1244	31	abuse	abuse	NOUN
ftr-333	1244	32	and	and	CCONJ
ftr-333	1244	33	valuation	valuation	NOUN
ftr-333	1244	34	difficulties	difficulty	NOUN
ftr-333	1244	35	of	of	ADP
ftr-333	1244	36	the	the	DET
ftr-333	1244	37	live	live	ADJ
ftr-333	1244	38	burn	burn	NOUN
ftr-333	1244	39	donation	donation	NOUN
ftr-333	1244	40	.	.	PUNCT
ftr-333	1245	1	yet	yet	ADV
ftr-333	1245	2	,	,	PUNCT
ftr-333	1245	3	in	in	ADP
ftr-333	1245	4	light	light	NOUN
ftr-333	1245	5	of	of	ADP
ftr-333	1245	6	the	the	DET
ftr-333	1245	7	public	public	ADJ
ftr-333	1245	8	benefit	benefit	NOUN
ftr-333	1245	9	exception	exception	NOUN
ftr-333	1245	10	analysis	analysis	NOUN
ftr-333	1245	11	,	,	PUNCT
ftr-333	1245	12	the	the	DET
ftr-333	1245	13	season	season	NOUN
ftr-333	1245	14	ticket	ticket	NOUN
ftr-333	1245	15	exception	exception	NOUN
ftr-333	1245	16	likely	likely	ADV
ftr-333	1245	17	should	should	AUX
ftr-333	1245	18	have	have	AUX
ftr-333	1245	19	not	not	PART
ftr-333	1245	20	been	be	AUX
ftr-333	1245	21	enacted	enact	VERB
ftr-333	1245	22	.	.	PUNCT
ftr-333	1246	1	the	the	DET
ftr-333	1246	2	goal	goal	NOUN
ftr-333	1246	3	of	of	ADP
ftr-333	1246	4	the	the	DET
ftr-333	1246	5	public	public	ADJ
ftr-333	1246	6	benefit	benefit	NOUN
ftr-333	1246	7	exception	exception	NOUN
ftr-333	1246	8	is	be	AUX
ftr-333	1246	9	for	for	SCONJ
ftr-333	1246	10	congress	congress	PROPN
ftr-333	1246	11	to	to	PART
ftr-333	1246	12	enact	enact	VERB
ftr-333	1246	13	needed	need	VERB
ftr-333	1246	14	exceptions	exception	NOUN
ftr-333	1246	15	to	to	ADP
ftr-333	1246	16	the	the	DET
ftr-333	1246	17	quid	quid	ADJ
ftr-333	1246	18	pro	pro	X
ftr-333	1246	19	quo	quo	NOUN
ftr-333	1246	20	test	test	NOUN
ftr-333	1246	21	for	for	ADP
ftr-333	1246	22	donations	donation	NOUN
ftr-333	1246	23	that	that	PRON
ftr-333	1246	24	have	have	VERB
ftr-333	1246	25	a	a	DET
ftr-333	1246	26	broad	broad	ADJ
ftr-333	1246	27	general	general	ADJ
ftr-333	1246	28	public	public	ADJ
ftr-333	1246	29	purpose	purpose	NOUN
ftr-333	1246	30	and	and	CCONJ
ftr-333	1246	31	which	which	PRON
ftr-333	1246	32	might	might	AUX
ftr-333	1246	33	otherwise	otherwise	ADV
ftr-333	1246	34	be	be	AUX
ftr-333	1246	35	underfunded	underfunde	VERB
ftr-333	1246	36	.	.	PUNCT
ftr-333	1247	1	the	the	DET
ftr-333	1247	2	goal	goal	NOUN
ftr-333	1247	3	is	be	AUX
ftr-333	1247	4	not	not	PART
ftr-333	1247	5	to	to	PART
ftr-333	1247	6	provide	provide	VERB
ftr-333	1247	7	politically	politically	ADV
ftr-333	1247	8	motivated	motivated	ADJ
ftr-333	1247	9	exceptions	exception	NOUN
ftr-333	1247	10	,	,	PUNCT
ftr-333	1247	11	like	like	ADP
ftr-333	1247	12	the	the	DET
ftr-333	1247	13	season	season	NOUN
ftr-333	1247	14	ticket	ticket	NOUN
ftr-333	1247	15	exception	exception	NOUN
ftr-333	1247	16	,	,	PUNCT
ftr-333	1247	17	which	which	PRON
ftr-333	1247	18	prove	prove	VERB
ftr-333	1247	19	difficult	difficult	ADJ
ftr-333	1247	20	in	in	ADP
ftr-333	1247	21	justifying	justify	VERB
ftr-333	1247	22	the	the	DET
ftr-333	1247	23	general	general	ADJ
ftr-333	1247	24	public	public	NOUN
ftr-333	1247	25	bearing	bear	VERB
ftr-333	1247	26	the	the	DET
ftr-333	1247	27	burden	burden	NOUN
ftr-333	1247	28	of	of	ADP
ftr-333	1247	29	the	the	DET
ftr-333	1247	30	donation	donation	NOUN
ftr-333	1247	31	.	.	PUNCT
ftr-333	1248	1	subsidizing	subsidize	VERB
ftr-333	1248	2	another	another	DET
ftr-333	1248	3	taxpayer	taxpayer	NOUN
ftr-333	1248	4	’s	’s	PART
ftr-333	1248	5	collegiate	collegiate	PROPN
ftr-333	1248	6	football	football	NOUN
ftr-333	1248	7	season	season	NOUN
ftr-333	1248	8	ticket	ticket	NOUN
ftr-333	1248	9	purchase	purchase	NOUN
ftr-333	1248	10	is	be	AUX
ftr-333	1248	11	not	not	PART
ftr-333	1248	12	the	the	DET
ftr-333	1248	13	intended	intended	ADJ
ftr-333	1248	14	purpose	purpose	NOUN
ftr-333	1248	15	of	of	ADP
ftr-333	1248	16	the	the	DET
ftr-333	1248	17	public	public	ADJ
ftr-333	1248	18	benefit	benefit	NOUN
ftr-333	1248	19	exception	exception	NOUN
ftr-333	1248	20	.	.	PUNCT
ftr-333	1249	1	b.	b.	PROPN
ftr-333	1250	1	the	the	DET
ftr-333	1250	2	live	live	ADJ
ftr-333	1250	3	burn	burn	NOUN
ftr-333	1250	4	donation	donation	NOUN
ftr-333	1250	5	amendment	amendment	NOUN
ftr-333	1250	6	in	in	ADP
ftr-333	1250	7	drafting	draft	VERB
ftr-333	1250	8	the	the	DET
ftr-333	1250	9	live	live	ADJ
ftr-333	1250	10	burn	burn	NOUN
ftr-333	1250	11	donation	donation	NOUN
ftr-333	1250	12	amendment	amendment	NOUN
ftr-333	1250	13	,	,	PUNCT
ftr-333	1250	14	which	which	PRON
ftr-333	1250	15	would	would	AUX
ftr-333	1250	16	expressly	expressly	ADV
ftr-333	1250	17	allow	allow	VERB
ftr-333	1250	18	for	for	ADP
ftr-333	1250	19	a	a	DET
ftr-333	1250	20	charitable	charitable	ADJ
ftr-333	1250	21	deduction	deduction	NOUN
ftr-333	1250	22	for	for	ADP
ftr-333	1250	23	live	live	ADJ
ftr-333	1250	24	burn	burn	NOUN
ftr-333	1250	25	donations	donation	NOUN
ftr-333	1250	26	,	,	PUNCT
ftr-333	1250	27	congress	congress	PROPN
ftr-333	1250	28	should	should	AUX
ftr-333	1250	29	consider	consider	VERB
ftr-333	1250	30	the	the	DET
ftr-333	1250	31	need	need	NOUN
ftr-333	1250	32	for	for	ADP
ftr-333	1250	33	limitations	limitation	NOUN
ftr-333	1250	34	given	give	VERB
ftr-333	1250	35	the	the	DET
ftr-333	1250	36	perceived	perceive	VERB
ftr-333	1250	37	abuse	abuse	NOUN
ftr-333	1250	38	and	and	CCONJ
ftr-333	1250	39	valuation	valuation	NOUN
ftr-333	1250	40	difficulties	difficulty	NOUN
ftr-333	1250	41	of	of	ADP
ftr-333	1250	42	the	the	DET
ftr-333	1250	43	live	live	ADJ
ftr-333	1250	44	burn	burn	NOUN
ftr-333	1250	45	donation	donation	NOUN
ftr-333	1250	46	.	.	PUNCT
ftr-333	1251	1	specifically	specifically	ADV
ftr-333	1251	2	,	,	PUNCT
ftr-333	1251	3	congress	congress	PROPN
ftr-333	1251	4	should	should	AUX
ftr-333	1251	5	limit	limit	VERB
ftr-333	1251	6	(	(	PUNCT
ftr-333	1251	7	1	1	X
ftr-333	1251	8	)	)	PUNCT
ftr-333	1251	9	the	the	DET
ftr-333	1251	10	maximum	maximum	ADJ
ftr-333	1251	11	amount	amount	NOUN
ftr-333	1251	12	of	of	ADP
ftr-333	1251	13	the	the	DET
ftr-333	1251	14	deduction	deduction	NOUN
ftr-333	1251	15	allowed	allow	VERB
ftr-333	1251	16	and	and	CCONJ
ftr-333	1251	17	(	(	PUNCT
ftr-333	1251	18	2	2	X
ftr-333	1251	19	)	)	PUNCT
ftr-333	1251	20	the	the	DET
ftr-333	1251	21	length	length	NOUN
ftr-333	1251	22	of	of	ADP
ftr-333	1251	23	time	time	NOUN
ftr-333	1251	24	the	the	DET
ftr-333	1251	25	taxpayer	taxpayer	NOUN
ftr-333	1251	26	must	must	AUX
ftr-333	1251	27	allow	allow	VERB
ftr-333	1251	28	the	the	DET
ftr-333	1251	29	fire	fire	NOUN
ftr-333	1251	30	department	department	NOUN
ftr-333	1251	31	and	and	CCONJ
ftr-333	1251	32	other	other	ADJ
ftr-333	1251	33	municipal	municipal	ADJ
ftr-333	1251	34	departments	department	NOUN
ftr-333	1251	35	to	to	PART
ftr-333	1251	36	train	train	VERB
ftr-333	1251	37	at	at	ADP
ftr-333	1251	38	the	the	DET
ftr-333	1251	39	house	house	NOUN
ftr-333	1251	40	.	.	PUNCT
ftr-333	1252	1	1	1	X
ftr-333	1252	2	.	.	X
ftr-333	1252	3	the	the	DET
ftr-333	1252	4	maximum	maximum	ADJ
ftr-333	1252	5	amount	amount	NOUN
ftr-333	1252	6	of	of	ADP
ftr-333	1252	7	the	the	DET
ftr-333	1252	8	deduction	deduction	NOUN
ftr-333	1252	9	allowed	allow	VERB
ftr-333	1252	10	due	due	ADP
ftr-333	1252	11	to	to	ADP
ftr-333	1252	12	the	the	DET
ftr-333	1252	13	public	public	ADJ
ftr-333	1252	14	perception	perception	NOUN
ftr-333	1252	15	of	of	ADP
ftr-333	1252	16	the	the	DET
ftr-333	1252	17	live	live	ADJ
ftr-333	1252	18	burn	burn	NOUN
ftr-333	1252	19	donation	donation	NOUN
ftr-333	1252	20	being	be	AUX
ftr-333	1252	21	another	another	DET
ftr-333	1252	22	form	form	NOUN
ftr-333	1252	23	of	of	ADP
ftr-333	1252	24	“	"	PUNCT
ftr-333	1252	25	wealthfare	wealthfare	NOUN
ftr-333	1252	26	,	,	PUNCT
ftr-333	1252	27	”	"	PUNCT
ftr-333	1252	28	congress	congress	PROPN
ftr-333	1252	29	should	should	AUX
ftr-333	1252	30	consider	consider	VERB
ftr-333	1252	31	limiting	limit	VERB
ftr-333	1252	32	the	the	DET
ftr-333	1252	33	amount	amount	NOUN
ftr-333	1252	34	of	of	ADP
ftr-333	1252	35	the	the	DET
ftr-333	1252	36	charitable	charitable	ADJ
ftr-333	1252	37	deduction	deduction	NOUN
ftr-333	1252	38	allowed	allow	VERB
ftr-333	1252	39	for	for	ADP
ftr-333	1252	40	a	a	DET
ftr-333	1252	41	live	live	ADJ
ftr-333	1252	42	burn	burn	NOUN
ftr-333	1252	43	donation.274	donation.274	NOUN
ftr-333	1252	44	in	in	ADP
ftr-333	1252	45	doing	do	VERB
ftr-333	1252	46	so	so	ADV
ftr-333	1252	47	,	,	PUNCT
ftr-333	1252	48	272	272	NUM
ftr-333	1252	49	.	.	PUNCT
ftr-333	1253	1	chart	chart	PROPN
ftr-333	1253	2	:	:	PUNCT
ftr-333	1253	3	cheapest	cheap	ADJ
ftr-333	1253	4	seat	seat	NOUN
ftr-333	1253	5	in	in	ADP
ftr-333	1253	6	the	the	DET
ftr-333	1253	7	house	house	NOUN
ftr-333	1253	8	,	,	PUNCT
ftr-333	1253	9	rivals.com	rivals.com	X
ftr-333	1253	10	,	,	PUNCT
ftr-333	1253	11	http://collegefootball	http://collegefootball	NOUN
ftr-333	1253	12	.	.	PUNCT
ftr-333	1254	1	rivals.com/content.asp?cid=1094191	rivals.com/content.asp?cid=1094191	PROPN
ftr-333	1254	2	(	(	PUNCT
ftr-333	1254	3	last	last	ADV
ftr-333	1254	4	visited	visit	VERB
ftr-333	1254	5	sept	sept	PROPN
ftr-333	1254	6	.	.	PROPN
ftr-333	1254	7	22	22	NUM
ftr-333	1254	8	,	,	PUNCT
ftr-333	1254	9	2011	2011	NUM
ftr-333	1254	10	)	)	PUNCT
ftr-333	1254	11	.	.	PUNCT
ftr-333	1255	1	273	273	NUM
ftr-333	1255	2	.	.	PUNCT
ftr-333	1256	1	arguably	arguably	ADV
ftr-333	1256	2	,	,	PUNCT
ftr-333	1256	3	the	the	DET
ftr-333	1256	4	donation	donation	NOUN
ftr-333	1256	5	is	be	AUX
ftr-333	1256	6	part	part	NOUN
ftr-333	1256	7	of	of	ADP
ftr-333	1256	8	the	the	DET
ftr-333	1256	9	season	season	NOUN
ftr-333	1256	10	ticket	ticket	NOUN
ftr-333	1256	11	price	price	NOUN
ftr-333	1256	12	.	.	PUNCT
ftr-333	1257	1	274	274	NUM
ftr-333	1257	2	.	.	PUNCT
ftr-333	1258	1	the	the	DET
ftr-333	1258	2	amounts	amount	NOUN
ftr-333	1258	3	of	of	ADP
ftr-333	1258	4	the	the	DET
ftr-333	1258	5	claimed	claim	VERB
ftr-333	1258	6	charitable	charitable	ADJ
ftr-333	1258	7	deduction	deduction	NOUN
ftr-333	1258	8	were	be	AUX
ftr-333	1258	9	as	as	SCONJ
ftr-333	1258	10	follows	follow	VERB
ftr-333	1258	11	:	:	PUNCT
ftr-333	1258	12	rolfs	rolfs	NOUN
ftr-333	1258	13	(	(	PUNCT
ftr-333	1258	14	$	$	SYM
ftr-333	1258	15	76,000	76,000	NUM
ftr-333	1258	16	)	)	PUNCT
ftr-333	1258	17	,	,	PUNCT
ftr-333	1258	18	hendrix	hendrix	NOUN
ftr-333	1258	19	(	(	PUNCT
ftr-333	1258	20	$	$	SYM
ftr-333	1258	21	287,400	287,400	NUM
ftr-333	1258	22	)	)	PUNCT
ftr-333	1258	23	,	,	PUNCT
ftr-333	1258	24	vassos	vasso	NOUN
ftr-333	1258	25	(	(	PUNCT
ftr-333	1258	26	$	$	SYM
ftr-333	1258	27	622,825	622,825	NUM
ftr-333	1258	28	)	)	PUNCT
ftr-333	1258	29	,	,	PUNCT
ftr-333	1258	30	herbstreit	herbstreit	NOUN
ftr-333	1258	31	(	(	PUNCT
ftr-333	1258	32	$	$	SYM
ftr-333	1258	33	330,000	330,000	NUM
ftr-333	1258	34	)	)	PUNCT
ftr-333	1258	35	,	,	PUNCT
ftr-333	1258	36	dudley	dudley	PROPN
ftr-333	1258	37	(	(	PUNCT
ftr-333	1258	38	$	$	SYM
ftr-333	1258	39	350,000	350,000	NUM
ftr-333	1258	40	)	)	PUNCT
ftr-333	1258	41	.	.	PUNCT
ftr-333	1259	1	see	see	VERB
ftr-333	1259	2	also	also	ADV
ftr-333	1259	3	,	,	PUNCT
ftr-333	1259	4	e.g.	e.g.	ADV
ftr-333	1259	5	,	,	PUNCT
ftr-333	1259	6	nigel	nigel	PROPN
ftr-333	1259	7	jaquiss	jaquiss	PROPN
ftr-333	1259	8	,	,	PUNCT
ftr-333	1259	9	burning	burn	VERB
ftr-333	1259	10	down	down	ADP
ftr-333	1259	11	the	the	DET
ftr-333	1259	12	house	house	NOUN
ftr-333	1259	13	,	,	PUNCT
ftr-333	1259	14	512	512	NUM
ftr-333	1259	15	florida	florida	PROPN
ftr-333	1259	16	tax	tax	NOUN
ftr-333	1259	17	review	review	NOUN
ftr-333	1259	18	[	[	X
ftr-333	1259	19	vol	vol	NOUN
ftr-333	1259	20	.	.	PUNCT
ftr-333	1260	1	12:6	12:6	NUM
ftr-333	1260	2	congress	congress	PROPN
ftr-333	1260	3	must	must	AUX
ftr-333	1260	4	find	find	VERB
ftr-333	1260	5	a	a	DET
ftr-333	1260	6	balance	balance	NOUN
ftr-333	1260	7	between	between	ADP
ftr-333	1260	8	providing	provide	VERB
ftr-333	1260	9	taxpayers	taxpayer	NOUN
ftr-333	1260	10	with	with	ADP
ftr-333	1260	11	an	an	DET
ftr-333	1260	12	incentive	incentive	NOUN
ftr-333	1260	13	to	to	PART
ftr-333	1260	14	donate	donate	VERB
ftr-333	1260	15	their	their	PRON
ftr-333	1260	16	homes	home	NOUN
ftr-333	1260	17	and	and	CCONJ
ftr-333	1260	18	limiting	limit	VERB
ftr-333	1260	19	the	the	DET
ftr-333	1260	20	deduction	deduction	NOUN
ftr-333	1260	21	to	to	ADP
ftr-333	1260	22	the	the	DET
ftr-333	1260	23	fire	fire	NOUN
ftr-333	1260	24	department	department	NOUN
ftr-333	1260	25	’s	’s	PART
ftr-333	1260	26	cost	cost	NOUN
ftr-333	1260	27	to	to	PART
ftr-333	1260	28	purchase	purchase	VERB
ftr-333	1260	29	or	or	CCONJ
ftr-333	1260	30	construct	construct	VERB
ftr-333	1260	31	a	a	DET
ftr-333	1260	32	structure	structure	NOUN
ftr-333	1260	33	to	to	PART
ftr-333	1260	34	conduct	conduct	VERB
ftr-333	1260	35	live	live	ADJ
ftr-333	1260	36	-	-	PUNCT
ftr-333	1260	37	burn	burn	NOUN
ftr-333	1260	38	training.275	training.275	PRON
ftr-333	1260	39	two	two	NUM
ftr-333	1260	40	main	main	ADJ
ftr-333	1260	41	approaches	approach	NOUN
ftr-333	1260	42	are	be	AUX
ftr-333	1260	43	(	(	PUNCT
ftr-333	1260	44	1	1	X
ftr-333	1260	45	)	)	PUNCT
ftr-333	1260	46	a	a	DET
ftr-333	1260	47	percentage	percentage	NOUN
ftr-333	1260	48	cap	cap	NOUN
ftr-333	1260	49	,	,	PUNCT
ftr-333	1260	50	similar	similar	ADJ
ftr-333	1260	51	to	to	ADP
ftr-333	1260	52	the	the	DET
ftr-333	1260	53	season	season	NOUN
ftr-333	1260	54	ticket	ticket	NOUN
ftr-333	1260	55	exception	exception	NOUN
ftr-333	1260	56	,	,	PUNCT
ftr-333	1260	57	or	or	CCONJ
ftr-333	1260	58	(	(	PUNCT
ftr-333	1260	59	2	2	X
ftr-333	1260	60	)	)	PUNCT
ftr-333	1260	61	a	a	DET
ftr-333	1260	62	specific	specific	ADJ
ftr-333	1260	63	dollar	dollar	NOUN
ftr-333	1260	64	figure	figure	NOUN
ftr-333	1260	65	cap.276	cap.276	NOUN
ftr-333	1260	66	in	in	ADP
ftr-333	1260	67	light	light	NOUN
ftr-333	1260	68	of	of	ADP
ftr-333	1260	69	the	the	DET
ftr-333	1260	70	valuation	valuation	NOUN
ftr-333	1260	71	controversy	controversy	NOUN
ftr-333	1260	72	that	that	PRON
ftr-333	1260	73	has	have	AUX
ftr-333	1260	74	arisen	arise	VERB
ftr-333	1260	75	in	in	ADP
ftr-333	1260	76	determining	determine	VERB
ftr-333	1260	77	the	the	DET
ftr-333	1260	78	fair	fair	ADJ
ftr-333	1260	79	market	market	NOUN
ftr-333	1260	80	value	value	NOUN
ftr-333	1260	81	of	of	ADP
ftr-333	1260	82	the	the	DET
ftr-333	1260	83	live	live	ADJ
ftr-333	1260	84	burn	burn	NOUN
ftr-333	1260	85	donation	donation	NOUN
ftr-333	1260	86	structure	structure	NOUN
ftr-333	1260	87	the	the	DET
ftr-333	1260	88	latter	latter	ADJ
ftr-333	1260	89	approach	approach	NOUN
ftr-333	1260	90	is	be	AUX
ftr-333	1260	91	easily	easily	ADV
ftr-333	1260	92	administered	administer	VERB
ftr-333	1260	93	and	and	CCONJ
ftr-333	1260	94	more	more	ADV
ftr-333	1260	95	effective	effective	ADJ
ftr-333	1260	96	.	.	PUNCT
ftr-333	1261	1	assume	assume	VERB
ftr-333	1261	2	congress	congress	PROPN
ftr-333	1261	3	opts	opt	VERB
ftr-333	1261	4	to	to	PART
ftr-333	1261	5	limit	limit	VERB
ftr-333	1261	6	the	the	DET
ftr-333	1261	7	maximum	maximum	ADJ
ftr-333	1261	8	amount	amount	NOUN
ftr-333	1261	9	of	of	ADP
ftr-333	1261	10	a	a	DET
ftr-333	1261	11	charitable	charitable	ADJ
ftr-333	1261	12	deduction	deduction	NOUN
ftr-333	1261	13	for	for	ADP
ftr-333	1261	14	a	a	DET
ftr-333	1261	15	live	live	ADJ
ftr-333	1261	16	burn	burn	NOUN
ftr-333	1261	17	donation	donation	NOUN
ftr-333	1261	18	to	to	ADP
ftr-333	1261	19	$	$	SYM
ftr-333	1261	20	50,000	50,000	NUM
ftr-333	1261	21	.	.	PUNCT
ftr-333	1262	1	despite	despite	SCONJ
ftr-333	1262	2	a	a	DET
ftr-333	1262	3	qualified	qualified	ADJ
ftr-333	1262	4	appraisal	appraisal	NOUN
ftr-333	1262	5	establishing	establish	VERB
ftr-333	1262	6	the	the	DET
ftr-333	1262	7	fair	fair	ADJ
ftr-333	1262	8	market	market	NOUN
ftr-333	1262	9	value	value	NOUN
ftr-333	1262	10	of	of	ADP
ftr-333	1262	11	the	the	DET
ftr-333	1262	12	home	home	NOUN
ftr-333	1262	13	as	as	ADP
ftr-333	1262	14	$	$	SYM
ftr-333	1262	15	200,000	200,000	NUM
ftr-333	1262	16	,	,	PUNCT
ftr-333	1262	17	the	the	DET
ftr-333	1262	18	amount	amount	NOUN
ftr-333	1262	19	of	of	ADP
ftr-333	1262	20	the	the	DET
ftr-333	1262	21	live	live	ADJ
ftr-333	1262	22	burn	burn	NOUN
ftr-333	1262	23	donation	donation	NOUN
ftr-333	1262	24	would	would	AUX
ftr-333	1262	25	be	be	AUX
ftr-333	1262	26	$	$	SYM
ftr-333	1262	27	50,000	50,000	NUM
ftr-333	1262	28	.	.	PUNCT
ftr-333	1263	1	in	in	ADP
ftr-333	1263	2	establishing	establish	VERB
ftr-333	1263	3	the	the	DET
ftr-333	1263	4	ceiling	ceiling	NOUN
ftr-333	1263	5	,	,	PUNCT
ftr-333	1263	6	congress	congress	PROPN
ftr-333	1263	7	will	will	AUX
ftr-333	1263	8	be	be	AUX
ftr-333	1263	9	confronted	confront	VERB
ftr-333	1263	10	the	the	DET
ftr-333	1263	11	difficult	difficult	ADJ
ftr-333	1263	12	task	task	NOUN
ftr-333	1263	13	of	of	ADP
ftr-333	1263	14	determining	determine	VERB
ftr-333	1263	15	the	the	DET
ftr-333	1263	16	amount	amount	NOUN
ftr-333	1263	17	that	that	PRON
ftr-333	1263	18	will	will	AUX
ftr-333	1263	19	cost	cost	VERB
ftr-333	1263	20	taxpayers	taxpayer	NOUN
ftr-333	1263	21	the	the	DET
ftr-333	1263	22	least	least	ADJ
ftr-333	1263	23	,	,	PUNCT
ftr-333	1263	24	but	but	CCONJ
ftr-333	1263	25	still	still	ADV
ftr-333	1263	26	promote	promote	VERB
ftr-333	1263	27	live	live	ADJ
ftr-333	1263	28	burn	burn	NOUN
ftr-333	1263	29	donations	donation	NOUN
ftr-333	1263	30	.	.	PUNCT
ftr-333	1264	1	any	any	DET
ftr-333	1264	2	limitation	limitation	NOUN
ftr-333	1264	3	must	must	AUX
ftr-333	1264	4	take	take	VERB
ftr-333	1264	5	into	into	ADP
ftr-333	1264	6	consideration	consideration	NOUN
ftr-333	1264	7	the	the	DET
ftr-333	1264	8	amount	amount	NOUN
ftr-333	1264	9	allowed	allow	VERB
ftr-333	1264	10	as	as	ADP
ftr-333	1264	11	a	a	DET
ftr-333	1264	12	deduction	deduction	NOUN
ftr-333	1264	13	for	for	ADP
ftr-333	1264	14	deconstruction	deconstruction	NOUN
ftr-333	1264	15	and	and	CCONJ
ftr-333	1264	16	relocation	relocation	NOUN
ftr-333	1264	17	donations	donation	NOUN
ftr-333	1264	18	.	.	PUNCT
ftr-333	1265	1	in	in	ADP
ftr-333	1265	2	2010	2010	NUM
ftr-333	1265	3	,	,	PUNCT
ftr-333	1265	4	the	the	DET
ftr-333	1265	5	median	median	ADJ
ftr-333	1265	6	and	and	CCONJ
ftr-333	1265	7	average	average	ADJ
ftr-333	1265	8	square	square	ADJ
ftr-333	1265	9	feet	foot	NOUN
ftr-333	1265	10	of	of	ADP
ftr-333	1265	11	floor	floor	NOUN
ftr-333	1265	12	area	area	NOUN
ftr-333	1265	13	in	in	ADP
ftr-333	1265	14	a	a	DET
ftr-333	1265	15	singlefamily	singlefamily	ADV
ftr-333	1265	16	home	home	NOUN
ftr-333	1265	17	was	be	AUX
ftr-333	1265	18	2,169	2,169	NUM
ftr-333	1265	19	and	and	CCONJ
ftr-333	1265	20	2,392	2,392	NUM
ftr-333	1265	21	respectively.277	respectively.277	NOUN
ftr-333	1265	22	based	base	VERB
ftr-333	1265	23	on	on	ADP
ftr-333	1265	24	a	a	DET
ftr-333	1265	25	2,200	2,200	NUM
ftr-333	1265	26	square	square	ADJ
ftr-333	1265	27	foot	foot	NOUN
ftr-333	1265	28	home	home	NOUN
ftr-333	1265	29	,	,	PUNCT
ftr-333	1265	30	the	the	DET
ftr-333	1265	31	total	total	ADJ
ftr-333	1265	32	materials	material	NOUN
ftr-333	1265	33	salvageable	salvageable	ADJ
ftr-333	1265	34	from	from	ADP
ftr-333	1265	35	the	the	DET
ftr-333	1265	36	deconstruction	deconstruction	NOUN
ftr-333	1265	37	of	of	ADP
ftr-333	1265	38	the	the	DET
ftr-333	1265	39	home	home	NOUN
ftr-333	1265	40	generally	generally	ADV
ftr-333	1265	41	appraise	appraise	VERB
ftr-333	1265	42	for	for	ADP
ftr-333	1265	43	$	$	SYM
ftr-333	1265	44	77,000	77,000	NUM
ftr-333	1265	45	to	to	PART
ftr-333	1265	46	$	$	SYM
ftr-333	1265	47	112,000	112,000	NUM
ftr-333	1265	48	.	.	PUNCT
ftr-333	1266	1	278	278	NUM
ftr-333	1266	2	thus	thus	ADV
ftr-333	1266	3	,	,	PUNCT
ftr-333	1266	4	in	in	ADP
ftr-333	1266	5	order	order	NOUN
ftr-333	1266	6	to	to	PART
ftr-333	1266	7	adequately	adequately	ADV
ftr-333	1266	8	compete	compete	VERB
ftr-333	1266	9	with	with	ADP
ftr-333	1266	10	the	the	DET
ftr-333	1266	11	major	major	ADJ
ftr-333	1266	12	alternative	alternative	NOUN
ftr-333	1266	13	of	of	ADP
ftr-333	1266	14	deconstruction	deconstruction	NOUN
ftr-333	1266	15	,	,	PUNCT
ftr-333	1266	16	a	a	DET
ftr-333	1266	17	cap	cap	NOUN
ftr-333	1266	18	of	of	ADP
ftr-333	1266	19	$	$	SYM
ftr-333	1266	20	100,000	100,000	NUM
ftr-333	1266	21	will	will	AUX
ftr-333	1266	22	most	most	ADV
ftr-333	1266	23	likely	likely	ADV
ftr-333	1266	24	accomplish	accomplish	VERB
ftr-333	1266	25	these	these	DET
ftr-333	1266	26	goals	goal	NOUN
ftr-333	1266	27	.	.	PUNCT
ftr-333	1267	1	williamette	williamette	PROPN
ftr-333	1267	2	wk	wk	PROPN
ftr-333	1267	3	.	.	PUNCT
ftr-333	1268	1	(	(	PUNCT
ftr-333	1268	2	oct	oct	PROPN
ftr-333	1268	3	.	.	PROPN
ftr-333	1268	4	6	6	NUM
ftr-333	1268	5	,	,	PUNCT
ftr-333	1268	6	2010	2010	NUM
ftr-333	1268	7	)	)	PUNCT
ftr-333	1268	8	,	,	PUNCT
ftr-333	1268	9	http://www.wweek.com/portland/article-12555burning_down_the_house.html	http://www.wweek.com/portland/article-12555burning_down_the_house.html	PROPN
ftr-333	1268	10	(	(	PUNCT
ftr-333	1268	11	law	law	NOUN
ftr-333	1268	12	professor	professor	NOUN
ftr-333	1268	13	and	and	CCONJ
ftr-333	1268	14	former	former	ADJ
ftr-333	1268	15	irs	irs	PROPN
ftr-333	1268	16	attorney	attorney	NOUN
ftr-333	1268	17	posit	posit	VERB
ftr-333	1268	18	there	there	PRON
ftr-333	1268	19	may	may	AUX
ftr-333	1268	20	be	be	AUX
ftr-333	1268	21	some	some	DET
ftr-333	1268	22	justifiable	justifiable	ADJ
ftr-333	1268	23	deduction	deduction	NOUN
ftr-333	1268	24	for	for	ADP
ftr-333	1268	25	home	home	NOUN
ftr-333	1268	26	donations	donation	NOUN
ftr-333	1268	27	,	,	PUNCT
ftr-333	1268	28	but	but	CCONJ
ftr-333	1268	29	the	the	DET
ftr-333	1268	30	$	$	SYM
ftr-333	1268	31	350,000	350,000	NUM
ftr-333	1268	32	deduction	deduction	NOUN
ftr-333	1268	33	former	former	ADJ
ftr-333	1268	34	gubernatorial	gubernatorial	ADJ
ftr-333	1268	35	candidate	candidate	NOUN
ftr-333	1268	36	chris	chris	PROPN
ftr-333	1268	37	dudley	dudley	PROPN
ftr-333	1268	38	took	take	VERB
ftr-333	1268	39	was	be	AUX
ftr-333	1268	40	too	too	ADV
ftr-333	1268	41	much	much	ADJ
ftr-333	1268	42	)	)	PUNCT
ftr-333	1268	43	;	;	PUNCT
ftr-333	1268	44	jeff	jeff	PROPN
ftr-333	1268	45	mapes	mapes	PROPN
ftr-333	1268	46	,	,	PUNCT
ftr-333	1268	47	dudley	dudley	PROPN
ftr-333	1268	48	defends	defend	VERB
ftr-333	1268	49	$	$	SYM
ftr-333	1268	50	350,000	350,000	NUM
ftr-333	1268	51	tax	tax	NOUN
ftr-333	1268	52	deduction	deduction	NOUN
ftr-333	1268	53	for	for	ADP
ftr-333	1268	54	allowing	allow	VERB
ftr-333	1268	55	lake	lake	NOUN
ftr-333	1268	56	oswego	oswego	PROPN
ftr-333	1268	57	fire	fire	PROPN
ftr-333	1268	58	department	department	NOUN
ftr-333	1268	59	to	to	PART
ftr-333	1268	60	burn	burn	VERB
ftr-333	1268	61	down	down	ADP
ftr-333	1268	62	a	a	DET
ftr-333	1268	63	house	house	NOUN
ftr-333	1268	64	he	he	PRON
ftr-333	1268	65	owned	own	VERB
ftr-333	1268	66	,	,	PUNCT
ftr-333	1268	67	oregonlive.com	oregonlive.com	X
ftr-333	1268	68	(	(	PUNCT
ftr-333	1268	69	oct	oct	PROPN
ftr-333	1268	70	.	.	PROPN
ftr-333	1268	71	6	6	NUM
ftr-333	1268	72	,	,	PUNCT
ftr-333	1268	73	2010	2010	NUM
ftr-333	1268	74	,	,	PUNCT
ftr-333	1268	75	6:43	6:43	NUM
ftr-333	1268	76	pm	pm	NOUN
ftr-333	1268	77	)	)	PUNCT
ftr-333	1268	78	,	,	PUNCT
ftr-333	1268	79	http://www.oregonlive.com/politics/index.ssf/2010/10/dudley_defends	http://www.oregonlive.com/politics/index.ssf/2010/10/dudley_defends	X
ftr-333	1268	80	_	_	NOUN
ftr-333	1268	81	350000_tax_dedu.html	350000_tax_dedu.html	NUM
ftr-333	1268	82	(	(	PUNCT
ftr-333	1268	83	service	service	NOUN
ftr-333	1268	84	’s	’s	PART
ftr-333	1268	85	attorneys	attorney	NOUN
ftr-333	1268	86	argued	argue	VERB
ftr-333	1268	87	taking	take	VERB
ftr-333	1268	88	the	the	DET
ftr-333	1268	89	full	full	ADJ
ftr-333	1268	90	market	market	NOUN
ftr-333	1268	91	value	value	NOUN
ftr-333	1268	92	of	of	ADP
ftr-333	1268	93	a	a	DET
ftr-333	1268	94	donated	donate	VERB
ftr-333	1268	95	home	home	NOUN
ftr-333	1268	96	as	as	ADP
ftr-333	1268	97	a	a	DET
ftr-333	1268	98	deduction	deduction	NOUN
ftr-333	1268	99	is	be	AUX
ftr-333	1268	100	too	too	ADV
ftr-333	1268	101	much	much	ADJ
ftr-333	1268	102	)	)	PUNCT
ftr-333	1268	103	.	.	PUNCT
ftr-333	1269	1	275	275	NUM
ftr-333	1269	2	.	.	PUNCT
ftr-333	1270	1	see	see	VERB
ftr-333	1270	2	wendy	wendy	PROPN
ftr-333	1270	3	c.	c.	PROPN
ftr-333	1270	4	gerzog	gerzog	PROPN
ftr-333	1270	5	,	,	PUNCT
ftr-333	1270	6	from	from	ADP
ftr-333	1270	7	the	the	DET
ftr-333	1270	8	greedy	greedy	ADJ
ftr-333	1270	9	to	to	ADP
ftr-333	1270	10	the	the	DET
ftr-333	1270	11	needy	needy	ADJ
ftr-333	1270	12	,	,	PUNCT
ftr-333	1270	13	87	87	NUM
ftr-333	1270	14	or	or	CCONJ
ftr-333	1270	15	.	.	PUNCT
ftr-333	1271	1	l.	l.	PROPN
ftr-333	1271	2	rev	rev	PROPN
ftr-333	1271	3	.	.	PROPN
ftr-333	1271	4	1133	1133	NUM
ftr-333	1271	5	,	,	PUNCT
ftr-333	1271	6	1133	1133	NUM
ftr-333	1271	7	(	(	PUNCT
ftr-333	1271	8	2008	2008	NUM
ftr-333	1271	9	)	)	PUNCT
ftr-333	1271	10	(	(	PUNCT
ftr-333	1271	11	providing	provide	VERB
ftr-333	1271	12	that	that	SCONJ
ftr-333	1271	13	when	when	SCONJ
ftr-333	1271	14	a	a	DET
ftr-333	1271	15	taxpayer	taxpayer	NOUN
ftr-333	1271	16	makes	make	VERB
ftr-333	1271	17	a	a	DET
ftr-333	1271	18	charitable	charitable	ADJ
ftr-333	1271	19	donation	donation	NOUN
ftr-333	1271	20	,	,	PUNCT
ftr-333	1271	21	“	"	PUNCT
ftr-333	1271	22	the	the	DET
ftr-333	1271	23	loss	loss	NOUN
ftr-333	1271	24	of	of	ADP
ftr-333	1271	25	revenue	revenue	NOUN
ftr-333	1271	26	to	to	ADP
ftr-333	1271	27	the	the	DET
ftr-333	1271	28	government	government	NOUN
ftr-333	1271	29	,	,	PUNCT
ftr-333	1271	30	and	and	CCONJ
ftr-333	1271	31	the	the	DET
ftr-333	1271	32	corresponding	corresponding	ADJ
ftr-333	1271	33	gain	gain	NOUN
ftr-333	1271	34	to	to	ADP
ftr-333	1271	35	the	the	DET
ftr-333	1271	36	taxpayer	taxpayer	NOUN
ftr-333	1271	37	,	,	PUNCT
ftr-333	1271	38	”	"	PUNCT
ftr-333	1271	39	should	should	AUX
ftr-333	1271	40	be	be	AUX
ftr-333	1271	41	less	less	ADJ
ftr-333	1271	42	than	than	ADP
ftr-333	1271	43	“	"	PUNCT
ftr-333	1271	44	the	the	DET
ftr-333	1271	45	benefit	benefit	NOUN
ftr-333	1271	46	to	to	ADP
ftr-333	1271	47	the	the	DET
ftr-333	1271	48	charity	charity	NOUN
ftr-333	1271	49	”	"	PUNCT
ftr-333	1271	50	)	)	PUNCT
ftr-333	1271	51	.	.	PUNCT
ftr-333	1272	1	276	276	X
ftr-333	1272	2	.	.	PUNCT
ftr-333	1273	1	however	however	ADV
ftr-333	1273	2	,	,	PUNCT
ftr-333	1273	3	a	a	DET
ftr-333	1273	4	different	different	ADJ
ftr-333	1273	5	view	view	NOUN
ftr-333	1273	6	is	be	AUX
ftr-333	1273	7	to	to	PART
ftr-333	1273	8	have	have	VERB
ftr-333	1273	9	no	no	DET
ftr-333	1273	10	cap	cap	NOUN
ftr-333	1273	11	at	at	ADV
ftr-333	1273	12	all	all	ADV
ftr-333	1273	13	asking	ask	VERB
ftr-333	1273	14	oneself	oneself	PRON
ftr-333	1273	15	—	—	PUNCT
ftr-333	1273	16	should	should	AUX
ftr-333	1273	17	there	there	PRON
ftr-333	1273	18	be	be	AUX
ftr-333	1273	19	a	a	DET
ftr-333	1273	20	different	different	ADJ
ftr-333	1273	21	tax	tax	NOUN
ftr-333	1273	22	treatment	treatment	NOUN
ftr-333	1273	23	for	for	ADP
ftr-333	1273	24	a	a	DET
ftr-333	1273	25	taxpayer	taxpayer	NOUN
ftr-333	1273	26	who	who	PRON
ftr-333	1273	27	donates	donate	VERB
ftr-333	1273	28	$	$	SYM
ftr-333	1273	29	350,000	350,000	NUM
ftr-333	1273	30	in	in	ADP
ftr-333	1273	31	cash	cash	NOUN
ftr-333	1273	32	to	to	ADP
ftr-333	1273	33	a	a	DET
ftr-333	1273	34	local	local	ADJ
ftr-333	1273	35	municipality	municipality	NOUN
ftr-333	1273	36	for	for	ADP
ftr-333	1273	37	the	the	DET
ftr-333	1273	38	sole	sole	ADJ
ftr-333	1273	39	purpose	purpose	NOUN
ftr-333	1273	40	of	of	ADP
ftr-333	1273	41	acquiring	acquire	VERB
ftr-333	1273	42	a	a	DET
ftr-333	1273	43	structure	structure	NOUN
ftr-333	1273	44	for	for	ADP
ftr-333	1273	45	training	training	NOUN
ftr-333	1273	46	purposes	purpose	NOUN
ftr-333	1273	47	versus	versus	ADP
ftr-333	1273	48	a	a	DET
ftr-333	1273	49	taxpayer	taxpayer	NOUN
ftr-333	1273	50	who	who	PRON
ftr-333	1273	51	donates	donate	VERB
ftr-333	1273	52	a	a	DET
ftr-333	1273	53	structure	structure	NOUN
ftr-333	1273	54	with	with	ADP
ftr-333	1273	55	an	an	DET
ftr-333	1273	56	appraised	appraise	VERB
ftr-333	1273	57	fair	fair	ADJ
ftr-333	1273	58	market	market	NOUN
ftr-333	1273	59	value	value	NOUN
ftr-333	1273	60	of	of	ADP
ftr-333	1273	61	$	$	SYM
ftr-333	1273	62	350,000	350,000	NUM
ftr-333	1273	63	to	to	ADP
ftr-333	1273	64	the	the	DET
ftr-333	1273	65	same	same	ADJ
ftr-333	1273	66	local	local	ADJ
ftr-333	1273	67	municipality	municipality	NOUN
ftr-333	1273	68	for	for	ADP
ftr-333	1273	69	the	the	DET
ftr-333	1273	70	sole	sole	ADJ
ftr-333	1273	71	purpose	purpose	NOUN
ftr-333	1273	72	of	of	ADP
ftr-333	1273	73	being	be	AUX
ftr-333	1273	74	used	use	VERB
ftr-333	1273	75	in	in	ADP
ftr-333	1273	76	various	various	ADJ
ftr-333	1273	77	trainings	training	NOUN
ftr-333	1273	78	?	?	PUNCT
ftr-333	1274	1	277	277	NUM
ftr-333	1274	2	.	.	PUNCT
ftr-333	1275	1	u.s	u.s	PROPN
ftr-333	1275	2	.	.	PROPN
ftr-333	1275	3	census	census	PROPN
ftr-333	1275	4	bureau	bureau	PROPN
ftr-333	1275	5	,	,	PUNCT
ftr-333	1275	6	median	median	ADJ
ftr-333	1275	7	and	and	CCONJ
ftr-333	1275	8	average	average	ADJ
ftr-333	1275	9	square	square	ADJ
ftr-333	1275	10	feet	foot	NOUN
ftr-333	1275	11	of	of	ADP
ftr-333	1275	12	floor	floor	NOUN
ftr-333	1275	13	area	area	NOUN
ftr-333	1275	14	in	in	ADP
ftr-333	1275	15	new	new	ADJ
ftr-333	1275	16	single	single	ADJ
ftr-333	1275	17	-	-	PUNCT
ftr-333	1275	18	family	family	NOUN
ftr-333	1275	19	houses	house	NOUN
ftr-333	1275	20	completed	complete	VERB
ftr-333	1275	21	by	by	ADP
ftr-333	1275	22	location	location	NOUN
ftr-333	1275	23	(	(	PUNCT
ftr-333	1275	24	2010	2010	NUM
ftr-333	1275	25	)	)	PUNCT
ftr-333	1275	26	,	,	PUNCT
ftr-333	1275	27	http://www.census.gov/const/c25ann/sftotalmedavgsqft.pdf	http://www.census.gov/const/c25ann/sftotalmedavgsqft.pdf	PROPN
ftr-333	1275	28	.	.	PUNCT
ftr-333	1276	1	278	278	NUM
ftr-333	1276	2	.	.	PUNCT
ftr-333	1277	1	reuse	reuse	NOUN
ftr-333	1277	2	people	people	NOUN
ftr-333	1277	3	,	,	PUNCT
ftr-333	1277	4	supra	supra	PROPN
ftr-333	1277	5	note	note	PROPN
ftr-333	1277	6	268	268	NUM
ftr-333	1277	7	.	.	PUNCT
ftr-333	1277	8	2012	2012	NUM
ftr-333	1277	9	]	]	PUNCT
ftr-333	1278	1	relighting	relighte	VERB
ftr-333	1278	2	the	the	DET
ftr-333	1278	3	charitable	charitable	ADJ
ftr-333	1278	4	deductions	deduction	NOUN
ftr-333	1278	5	513	513	NUM
ftr-333	1278	6	finally	finally	ADV
ftr-333	1278	7	,	,	PUNCT
ftr-333	1278	8	as	as	ADP
ftr-333	1278	9	part	part	NOUN
ftr-333	1278	10	of	of	ADP
ftr-333	1278	11	the	the	DET
ftr-333	1278	12	cap	cap	NOUN
ftr-333	1278	13	approach	approach	NOUN
ftr-333	1278	14	,	,	PUNCT
ftr-333	1278	15	in	in	ADP
ftr-333	1278	16	the	the	DET
ftr-333	1278	17	example	example	NOUN
ftr-333	1278	18	above	above	ADV
ftr-333	1278	19	,	,	PUNCT
ftr-333	1278	20	the	the	DET
ftr-333	1278	21	fair	fair	ADJ
ftr-333	1278	22	market	market	NOUN
ftr-333	1278	23	value	value	NOUN
ftr-333	1278	24	of	of	ADP
ftr-333	1278	25	the	the	DET
ftr-333	1278	26	live	live	ADJ
ftr-333	1278	27	burn	burn	NOUN
ftr-333	1278	28	donation	donation	NOUN
ftr-333	1278	29	was	be	AUX
ftr-333	1278	30	used	use	VERB
ftr-333	1278	31	as	as	ADP
ftr-333	1278	32	the	the	DET
ftr-333	1278	33	starting	starting	NOUN
ftr-333	1278	34	point	point	NOUN
ftr-333	1278	35	.	.	PUNCT
ftr-333	1279	1	but	but	CCONJ
ftr-333	1279	2	considering	consider	VERB
ftr-333	1279	3	the	the	DET
ftr-333	1279	4	valuation	valuation	NOUN
ftr-333	1279	5	controversy	controversy	NOUN
ftr-333	1279	6	,	,	PUNCT
ftr-333	1279	7	using	use	VERB
ftr-333	1279	8	the	the	DET
ftr-333	1279	9	taxpayer	taxpayer	NOUN
ftr-333	1279	10	’s	’s	PART
ftr-333	1279	11	adjusted	adjusted	ADJ
ftr-333	1279	12	basis	basis	NOUN
ftr-333	1279	13	in	in	ADP
ftr-333	1279	14	the	the	DET
ftr-333	1279	15	home	home	NOUN
ftr-333	1279	16	is	be	AUX
ftr-333	1279	17	more	more	ADV
ftr-333	1279	18	appropriate	appropriate	ADJ
ftr-333	1279	19	.	.	PUNCT
ftr-333	1280	1	essentially	essentially	ADV
ftr-333	1280	2	,	,	PUNCT
ftr-333	1280	3	this	this	PRON
ftr-333	1280	4	will	will	AUX
ftr-333	1280	5	eliminate	eliminate	VERB
ftr-333	1280	6	any	any	DET
ftr-333	1280	7	valuation	valuation	NOUN
ftr-333	1280	8	issue	issue	NOUN
ftr-333	1280	9	and	and	CCONJ
ftr-333	1280	10	ensure	ensure	VERB
ftr-333	1280	11	a	a	DET
ftr-333	1280	12	taxpayer	taxpayer	NOUN
ftr-333	1280	13	does	do	AUX
ftr-333	1280	14	not	not	PART
ftr-333	1280	15	receive	receive	VERB
ftr-333	1280	16	a	a	DET
ftr-333	1280	17	deduction	deduction	NOUN
ftr-333	1280	18	for	for	ADP
ftr-333	1280	19	more	more	ADJ
ftr-333	1280	20	than	than	ADP
ftr-333	1280	21	his	his	PRON
ftr-333	1280	22	investment	investment	NOUN
ftr-333	1280	23	in	in	ADP
ftr-333	1280	24	the	the	DET
ftr-333	1280	25	home	home	NOUN
ftr-333	1280	26	.	.	PUNCT
ftr-333	1281	1	under	under	ADP
ftr-333	1281	2	these	these	DET
ftr-333	1281	3	guidelines	guideline	NOUN
ftr-333	1281	4	,	,	PUNCT
ftr-333	1281	5	a	a	DET
ftr-333	1281	6	taxpayer	taxpayer	NOUN
ftr-333	1281	7	with	with	ADP
ftr-333	1281	8	an	an	DET
ftr-333	1281	9	adjusted	adjusted	ADJ
ftr-333	1281	10	basis	basis	NOUN
ftr-333	1281	11	of	of	ADP
ftr-333	1281	12	$	$	SYM
ftr-333	1281	13	300,000	300,000	NUM
ftr-333	1281	14	would	would	AUX
ftr-333	1281	15	result	result	VERB
ftr-333	1281	16	in	in	ADP
ftr-333	1281	17	the	the	DET
ftr-333	1281	18	value	value	NOUN
ftr-333	1281	19	of	of	ADP
ftr-333	1281	20	live	live	ADJ
ftr-333	1281	21	burn	burn	NOUN
ftr-333	1281	22	donation	donation	NOUN
ftr-333	1281	23	for	for	ADP
ftr-333	1281	24	purposes	purpose	NOUN
ftr-333	1281	25	of	of	ADP
ftr-333	1281	26	the	the	DET
ftr-333	1281	27	charitable	charitable	ADJ
ftr-333	1281	28	deduction	deduction	NOUN
ftr-333	1281	29	being	be	AUX
ftr-333	1281	30	$	$	SYM
ftr-333	1281	31	100,000	100,000	NUM
ftr-333	1281	32	.	.	PUNCT
ftr-333	1282	1	conversely	conversely	ADV
ftr-333	1282	2	,	,	PUNCT
ftr-333	1282	3	if	if	SCONJ
ftr-333	1282	4	the	the	DET
ftr-333	1282	5	taxpayer	taxpayer	NOUN
ftr-333	1282	6	’s	’s	PART
ftr-333	1282	7	adjusted	adjust	VERB
ftr-333	1282	8	basis	basis	NOUN
ftr-333	1282	9	in	in	ADP
ftr-333	1282	10	the	the	DET
ftr-333	1282	11	home	home	NOUN
ftr-333	1282	12	was	be	AUX
ftr-333	1282	13	$	$	SYM
ftr-333	1282	14	90,000	90,000	NUM
ftr-333	1282	15	,	,	PUNCT
ftr-333	1282	16	the	the	DET
ftr-333	1282	17	value	value	NOUN
ftr-333	1282	18	of	of	ADP
ftr-333	1282	19	live	live	ADJ
ftr-333	1282	20	burn	burn	NOUN
ftr-333	1282	21	donation	donation	NOUN
ftr-333	1282	22	for	for	ADP
ftr-333	1282	23	purposes	purpose	NOUN
ftr-333	1282	24	of	of	ADP
ftr-333	1282	25	the	the	DET
ftr-333	1282	26	charitable	charitable	ADJ
ftr-333	1282	27	deduction	deduction	NOUN
ftr-333	1282	28	would	would	AUX
ftr-333	1282	29	be	be	AUX
ftr-333	1282	30	$	$	SYM
ftr-333	1282	31	90,000	90,000	NUM
ftr-333	1282	32	.	.	PUNCT
ftr-333	1283	1	2	2	X
ftr-333	1283	2	.	.	X
ftr-333	1283	3	the	the	DET
ftr-333	1283	4	time	time	NOUN
ftr-333	1283	5	limitation	limitation	NOUN
ftr-333	1283	6	in	in	ADP
ftr-333	1283	7	order	order	NOUN
ftr-333	1283	8	for	for	ADP
ftr-333	1283	9	the	the	DET
ftr-333	1283	10	live	live	ADJ
ftr-333	1283	11	burn	burn	NOUN
ftr-333	1283	12	donation	donation	NOUN
ftr-333	1283	13	to	to	PART
ftr-333	1283	14	provide	provide	VERB
ftr-333	1283	15	the	the	DET
ftr-333	1283	16	greatest	great	ADJ
ftr-333	1283	17	benefit	benefit	NOUN
ftr-333	1283	18	,	,	PUNCT
ftr-333	1283	19	it	it	PRON
ftr-333	1283	20	is	be	AUX
ftr-333	1283	21	essential	essential	ADJ
ftr-333	1283	22	for	for	SCONJ
ftr-333	1283	23	the	the	DET
ftr-333	1283	24	fire	fire	NOUN
ftr-333	1283	25	departments	department	NOUN
ftr-333	1283	26	and	and	CCONJ
ftr-333	1283	27	municipal	municipal	ADJ
ftr-333	1283	28	departments	department	NOUN
ftr-333	1283	29	to	to	PART
ftr-333	1283	30	have	have	VERB
ftr-333	1283	31	an	an	DET
ftr-333	1283	32	adequate	adequate	ADJ
ftr-333	1283	33	amount	amount	NOUN
ftr-333	1283	34	of	of	ADP
ftr-333	1283	35	time	time	NOUN
ftr-333	1283	36	to	to	PART
ftr-333	1283	37	use	use	VERB
ftr-333	1283	38	the	the	DET
ftr-333	1283	39	home	home	NOUN
ftr-333	1283	40	for	for	ADP
ftr-333	1283	41	training	training	NOUN
ftr-333	1283	42	.	.	PUNCT
ftr-333	1284	1	in	in	ADP
ftr-333	1284	2	rolfs	rolfs	PROPN
ftr-333	1284	3	,	,	PUNCT
ftr-333	1284	4	the	the	DET
ftr-333	1284	5	fire	fire	NOUN
ftr-333	1284	6	department	department	NOUN
ftr-333	1284	7	had	have	VERB
ftr-333	1284	8	limited	limit	VERB
ftr-333	1284	9	access	access	NOUN
ftr-333	1284	10	to	to	ADP
ftr-333	1284	11	the	the	DET
ftr-333	1284	12	house	house	NOUN
ftr-333	1284	13	as	as	SCONJ
ftr-333	1284	14	the	the	DET
ftr-333	1284	15	agreed	agree	VERB
ftr-333	1284	16	upon	upon	SCONJ
ftr-333	1284	17	turnaround	turnaround	NOUN
ftr-333	1284	18	time	time	NOUN
ftr-333	1284	19	was	be	AUX
ftr-333	1284	20	a	a	DET
ftr-333	1284	21	total	total	NOUN
ftr-333	1284	22	of	of	ADP
ftr-333	1284	23	eleven	eleven	NUM
ftr-333	1284	24	days	day	NOUN
ftr-333	1284	25	.	.	PUNCT
ftr-333	1285	1	while	while	SCONJ
ftr-333	1285	2	the	the	DET
ftr-333	1285	3	fire	fire	NOUN
ftr-333	1285	4	department	department	NOUN
ftr-333	1285	5	and	and	CCONJ
ftr-333	1285	6	numerous	numerous	ADJ
ftr-333	1285	7	municipal	municipal	ADJ
ftr-333	1285	8	departments	department	NOUN
ftr-333	1285	9	did	do	AUX
ftr-333	1285	10	obtain	obtain	VERB
ftr-333	1285	11	a	a	DET
ftr-333	1285	12	substantial	substantial	ADJ
ftr-333	1285	13	benefit	benefit	NOUN
ftr-333	1285	14	from	from	ADP
ftr-333	1285	15	the	the	DET
ftr-333	1285	16	rolfs	rolfs	ADJ
ftr-333	1285	17	’	'	PUNCT
ftr-333	1285	18	donation	donation	NOUN
ftr-333	1285	19	,	,	PUNCT
ftr-333	1285	20	arguably	arguably	ADV
ftr-333	1285	21	the	the	DET
ftr-333	1285	22	benefit	benefit	NOUN
ftr-333	1285	23	would	would	AUX
ftr-333	1285	24	have	have	AUX
ftr-333	1285	25	been	be	AUX
ftr-333	1285	26	greater	great	ADJ
ftr-333	1285	27	had	have	AUX
ftr-333	1285	28	the	the	DET
ftr-333	1285	29	home	home	NOUN
ftr-333	1285	30	been	be	AUX
ftr-333	1285	31	made	make	VERB
ftr-333	1285	32	available	available	ADJ
ftr-333	1285	33	for	for	ADP
ftr-333	1285	34	a	a	DET
ftr-333	1285	35	longer	long	ADJ
ftr-333	1285	36	period	period	NOUN
ftr-333	1285	37	of	of	ADP
ftr-333	1285	38	time	time	NOUN
ftr-333	1285	39	.	.	PUNCT
ftr-333	1286	1	in	in	ADP
ftr-333	1286	2	determining	determine	VERB
ftr-333	1286	3	the	the	DET
ftr-333	1286	4	amount	amount	NOUN
ftr-333	1286	5	of	of	ADP
ftr-333	1286	6	time	time	NOUN
ftr-333	1286	7	,	,	PUNCT
ftr-333	1286	8	there	there	PRON
ftr-333	1286	9	must	must	AUX
ftr-333	1286	10	be	be	AUX
ftr-333	1286	11	a	a	DET
ftr-333	1286	12	balance	balance	NOUN
ftr-333	1286	13	between	between	ADP
ftr-333	1286	14	providing	provide	VERB
ftr-333	1286	15	the	the	DET
ftr-333	1286	16	fire	fire	NOUN
ftr-333	1286	17	department	department	NOUN
ftr-333	1286	18	with	with	ADP
ftr-333	1286	19	adequate	adequate	ADJ
ftr-333	1286	20	time	time	NOUN
ftr-333	1286	21	to	to	PART
ftr-333	1286	22	fully	fully	ADV
ftr-333	1286	23	benefit	benefit	VERB
ftr-333	1286	24	from	from	ADP
ftr-333	1286	25	the	the	DET
ftr-333	1286	26	live	live	ADJ
ftr-333	1286	27	burn	burn	NOUN
ftr-333	1286	28	donation	donation	NOUN
ftr-333	1286	29	and	and	CCONJ
ftr-333	1286	30	avoiding	avoid	VERB
ftr-333	1286	31	any	any	DET
ftr-333	1286	32	discouragement	discouragement	NOUN
ftr-333	1286	33	of	of	ADP
ftr-333	1286	34	live	live	ADJ
ftr-333	1286	35	burn	burn	NOUN
ftr-333	1286	36	donations	donation	NOUN
ftr-333	1286	37	.	.	PUNCT
ftr-333	1287	1	while	while	SCONJ
ftr-333	1287	2	any	any	DET
ftr-333	1287	3	length	length	NOUN
ftr-333	1287	4	of	of	ADP
ftr-333	1287	5	time	time	NOUN
ftr-333	1287	6	congress	congress	PROPN
ftr-333	1287	7	ultimately	ultimately	ADV
ftr-333	1287	8	chooses	choose	VERB
ftr-333	1287	9	will	will	AUX
ftr-333	1287	10	be	be	AUX
ftr-333	1287	11	arbitrary	arbitrary	ADJ
ftr-333	1287	12	,	,	PUNCT
ftr-333	1287	13	as	as	SCONJ
ftr-333	1287	14	there	there	PRON
ftr-333	1287	15	is	be	VERB
ftr-333	1287	16	no	no	DET
ftr-333	1287	17	formula	formula	NOUN
ftr-333	1287	18	for	for	ADP
ftr-333	1287	19	determining	determine	VERB
ftr-333	1287	20	this	this	PRON
ftr-333	1287	21	,	,	PUNCT
ftr-333	1287	22	a	a	DET
ftr-333	1287	23	period	period	NOUN
ftr-333	1287	24	in	in	ADP
ftr-333	1287	25	the	the	DET
ftr-333	1287	26	range	range	NOUN
ftr-333	1287	27	of	of	ADP
ftr-333	1287	28	three	three	NUM
ftr-333	1287	29	to	to	PART
ftr-333	1287	30	six	six	NUM
ftr-333	1287	31	months	month	NOUN
ftr-333	1287	32	is	be	AUX
ftr-333	1287	33	recommended	recommend	VERB
ftr-333	1287	34	.	.	PUNCT
ftr-333	1288	1	for	for	ADP
ftr-333	1288	2	purposes	purpose	NOUN
ftr-333	1288	3	of	of	ADP
ftr-333	1288	4	this	this	DET
ftr-333	1288	5	article	article	NOUN
ftr-333	1288	6	,	,	PUNCT
ftr-333	1288	7	three	three	NUM
ftr-333	1288	8	months	month	NOUN
ftr-333	1288	9	will	will	AUX
ftr-333	1288	10	be	be	AUX
ftr-333	1288	11	used	use	VERB
ftr-333	1288	12	,	,	PUNCT
ftr-333	1288	13	because	because	SCONJ
ftr-333	1288	14	the	the	DET
ftr-333	1288	15	shorter	short	ADJ
ftr-333	1288	16	the	the	DET
ftr-333	1288	17	period	period	NOUN
ftr-333	1288	18	,	,	PUNCT
ftr-333	1288	19	the	the	PRON
ftr-333	1288	20	more	more	ADV
ftr-333	1288	21	likely	likely	ADJ
ftr-333	1288	22	a	a	DET
ftr-333	1288	23	taxpayer	taxpayer	NOUN
ftr-333	1288	24	will	will	AUX
ftr-333	1288	25	be	be	AUX
ftr-333	1288	26	encouraged	encourage	VERB
ftr-333	1288	27	to	to	PART
ftr-333	1288	28	consider	consider	VERB
ftr-333	1288	29	a	a	DET
ftr-333	1288	30	live	live	ADJ
ftr-333	1288	31	burn	burn	NOUN
ftr-333	1288	32	donation	donation	NOUN
ftr-333	1288	33	as	as	ADP
ftr-333	1288	34	an	an	DET
ftr-333	1288	35	option	option	NOUN
ftr-333	1288	36	.	.	PUNCT
ftr-333	1289	1	thus	thus	ADV
ftr-333	1289	2	,	,	PUNCT
ftr-333	1289	3	in	in	ADP
ftr-333	1289	4	order	order	NOUN
ftr-333	1289	5	for	for	SCONJ
ftr-333	1289	6	the	the	DET
ftr-333	1289	7	taxpayer	taxpayer	NOUN
ftr-333	1289	8	to	to	PART
ftr-333	1289	9	claim	claim	VERB
ftr-333	1289	10	a	a	DET
ftr-333	1289	11	charitable	charitable	ADJ
ftr-333	1289	12	deduction	deduction	NOUN
ftr-333	1289	13	there	there	PRON
ftr-333	1289	14	must	must	AUX
ftr-333	1289	15	be	be	AUX
ftr-333	1289	16	a	a	DET
ftr-333	1289	17	written	write	VERB
ftr-333	1289	18	contract	contract	NOUN
ftr-333	1289	19	allowing	allow	VERB
ftr-333	1289	20	the	the	DET
ftr-333	1289	21	fire	fire	NOUN
ftr-333	1289	22	department	department	NOUN
ftr-333	1289	23	,	,	PUNCT
ftr-333	1289	24	and	and	CCONJ
ftr-333	1289	25	any	any	DET
ftr-333	1289	26	other	other	ADJ
ftr-333	1289	27	municipal	municipal	ADJ
ftr-333	1289	28	department	department	NOUN
ftr-333	1289	29	,	,	PUNCT
ftr-333	1289	30	to	to	PART
ftr-333	1289	31	use	use	VERB
ftr-333	1289	32	the	the	DET
ftr-333	1289	33	home	home	NOUN
ftr-333	1289	34	for	for	ADP
ftr-333	1289	35	a	a	DET
ftr-333	1289	36	minimum	minimum	NOUN
ftr-333	1289	37	of	of	ADP
ftr-333	1289	38	three	three	NUM
ftr-333	1289	39	months	month	NOUN
ftr-333	1289	40	before	before	SCONJ
ftr-333	1289	41	the	the	DET
ftr-333	1289	42	home	home	NOUN
ftr-333	1289	43	is	be	AUX
ftr-333	1289	44	to	to	PART
ftr-333	1289	45	be	be	AUX
ftr-333	1289	46	burnt	burn	VERB
ftr-333	1289	47	down	down	ADP
ftr-333	1289	48	.	.	PUNCT
ftr-333	1290	1	with	with	SCONJ
ftr-333	1290	2	that	that	PRON
ftr-333	1290	3	said	say	VERB
ftr-333	1290	4	,	,	PUNCT
ftr-333	1290	5	however	however	ADV
ftr-333	1290	6	,	,	PUNCT
ftr-333	1290	7	the	the	DET
ftr-333	1290	8	fire	fire	NOUN
ftr-333	1290	9	department	department	NOUN
ftr-333	1290	10	should	should	AUX
ftr-333	1290	11	have	have	VERB
ftr-333	1290	12	the	the	DET
ftr-333	1290	13	option	option	NOUN
ftr-333	1290	14	of	of	ADP
ftr-333	1290	15	using	use	VERB
ftr-333	1290	16	the	the	DET
ftr-333	1290	17	home	home	NOUN
ftr-333	1290	18	for	for	ADP
ftr-333	1290	19	a	a	DET
ftr-333	1290	20	lesser	less	ADJ
ftr-333	1290	21	period	period	NOUN
ftr-333	1290	22	.	.	PUNCT
ftr-333	1291	1	3	3	X
ftr-333	1291	2	.	.	X
ftr-333	1291	3	the	the	DET
ftr-333	1291	4	proposed	propose	VERB
ftr-333	1291	5	live	live	ADJ
ftr-333	1291	6	burn	burn	NOUN
ftr-333	1291	7	donation	donation	NOUN
ftr-333	1291	8	amendment	amendment	NOUN
ftr-333	1291	9	thus	thus	ADV
ftr-333	1291	10	,	,	PUNCT
ftr-333	1291	11	the	the	DET
ftr-333	1291	12	following	follow	VERB
ftr-333	1291	13	proposed	propose	VERB
ftr-333	1291	14	legislation	legislation	NOUN
ftr-333	1291	15	is	be	AUX
ftr-333	1291	16	recommended	recommend	VERB
ftr-333	1291	17	:	:	PUNCT
ftr-333	1291	18	special	special	ADJ
ftr-333	1291	19	rule	rule	NOUN
ftr-333	1291	20	for	for	ADP
ftr-333	1291	21	certain	certain	ADJ
ftr-333	1291	22	real	real	ADJ
ftr-333	1291	23	property	property	NOUN
ftr-333	1291	24	transferred	transfer	VERB
ftr-333	1291	25	to	to	ADP
ftr-333	1291	26	or	or	CCONJ
ftr-333	1291	27	for	for	ADP
ftr-333	1291	28	the	the	DET
ftr-333	1291	29	use	use	NOUN
ftr-333	1291	30	of	of	ADP
ftr-333	1291	31	a	a	DET
ftr-333	1291	32	fire	fire	NOUN
ftr-333	1291	33	department	department	NOUN
ftr-333	1291	34	514	514	NUM
ftr-333	1291	35	florida	florida	PROPN
ftr-333	1291	36	tax	tax	NOUN
ftr-333	1291	37	review	review	NOUN
ftr-333	1292	1	[	[	X
ftr-333	1292	2	vol	vol	NOUN
ftr-333	1292	3	.	.	PUNCT
ftr-333	1293	1	12:6	12:6	NUM
ftr-333	1293	2	(	(	PUNCT
ftr-333	1293	3	1	1	NUM
ftr-333	1293	4	)	)	PUNCT
ftr-333	1293	5	in	in	ADP
ftr-333	1293	6	general	general	ADJ
ftr-333	1293	7	.	.	PUNCT
ftr-333	1294	1	for	for	ADP
ftr-333	1294	2	the	the	DET
ftr-333	1294	3	purposes	purpose	NOUN
ftr-333	1294	4	of	of	ADP
ftr-333	1294	5	this	this	DET
ftr-333	1294	6	section	section	NOUN
ftr-333	1294	7	,	,	PUNCT
ftr-333	1294	8	in	in	ADP
ftr-333	1294	9	the	the	DET
ftr-333	1294	10	case	case	NOUN
ftr-333	1294	11	of	of	ADP
ftr-333	1294	12	a	a	DET
ftr-333	1294	13	live	live	ADJ
ftr-333	1294	14	burn	burn	NOUN
ftr-333	1294	15	donation	donation	NOUN
ftr-333	1294	16	the	the	DET
ftr-333	1294	17	amount	amount	NOUN
ftr-333	1294	18	described	describe	VERB
ftr-333	1294	19	in	in	ADP
ftr-333	1294	20	paragraph	paragraph	NOUN
ftr-333	1294	21	(	(	PUNCT
ftr-333	1294	22	2	2	X
ftr-333	1294	23	)	)	PUNCT
ftr-333	1294	24	shall	shall	AUX
ftr-333	1294	25	be	be	AUX
ftr-333	1294	26	treated	treat	VERB
ftr-333	1294	27	as	as	ADP
ftr-333	1294	28	a	a	DET
ftr-333	1294	29	charitable	charitable	ADJ
ftr-333	1294	30	contribution	contribution	NOUN
ftr-333	1294	31	.	.	PUNCT
ftr-333	1295	1	(	(	PUNCT
ftr-333	1295	2	2	2	X
ftr-333	1295	3	)	)	PUNCT
ftr-333	1295	4	amount	amount	NOUN
ftr-333	1295	5	described	describe	VERB
ftr-333	1295	6	.	.	PUNCT
ftr-333	1296	1	for	for	ADP
ftr-333	1296	2	purposes	purpose	NOUN
ftr-333	1296	3	of	of	ADP
ftr-333	1296	4	paragraph	paragraph	NOUN
ftr-333	1296	5	(	(	PUNCT
ftr-333	1296	6	1	1	NUM
ftr-333	1296	7	)	)	PUNCT
ftr-333	1296	8	,	,	PUNCT
ftr-333	1296	9	the	the	DET
ftr-333	1296	10	amount	amount	NOUN
ftr-333	1296	11	of	of	ADP
ftr-333	1296	12	the	the	DET
ftr-333	1296	13	charitable	charitable	ADJ
ftr-333	1296	14	contribution	contribution	NOUN
ftr-333	1296	15	for	for	ADP
ftr-333	1296	16	a	a	DET
ftr-333	1296	17	live	live	ADJ
ftr-333	1296	18	burn	burn	NOUN
ftr-333	1296	19	donation	donation	NOUN
ftr-333	1296	20	is	be	AUX
ftr-333	1296	21	the	the	DET
ftr-333	1296	22	lesser	less	ADJ
ftr-333	1296	23	of	of	ADP
ftr-333	1296	24	:	:	PUNCT
ftr-333	1296	25	(	(	PUNCT
ftr-333	1296	26	a	a	X
ftr-333	1296	27	)	)	PUNCT
ftr-333	1296	28	the	the	DET
ftr-333	1296	29	taxpayer	taxpayer	NOUN
ftr-333	1296	30	’s	’s	PART
ftr-333	1296	31	adjusted	adjust	VERB
ftr-333	1296	32	basis	basis	NOUN
ftr-333	1296	33	(	(	PUNCT
ftr-333	1296	34	as	as	SCONJ
ftr-333	1296	35	described	describe	VERB
ftr-333	1296	36	in	in	ADP
ftr-333	1296	37	section	section	NOUN
ftr-333	1296	38	1011	1011	NUM
ftr-333	1296	39	)	)	PUNCT
ftr-333	1296	40	in	in	ADP
ftr-333	1296	41	the	the	DET
ftr-333	1296	42	property	property	NOUN
ftr-333	1296	43	described	describe	VERB
ftr-333	1296	44	in	in	ADP
ftr-333	1296	45	paragraph	paragraph	NOUN
ftr-333	1296	46	(	(	PUNCT
ftr-333	1296	47	3)(a	3)(a	NUM
ftr-333	1296	48	)	)	PUNCT
ftr-333	1296	49	donated	donate	VERB
ftr-333	1296	50	as	as	ADP
ftr-333	1296	51	part	part	NOUN
ftr-333	1296	52	of	of	ADP
ftr-333	1296	53	the	the	DET
ftr-333	1296	54	live	live	ADJ
ftr-333	1296	55	burn	burn	NOUN
ftr-333	1296	56	donation	donation	NOUN
ftr-333	1296	57	,	,	PUNCT
ftr-333	1296	58	or	or	CCONJ
ftr-333	1296	59	(	(	PUNCT
ftr-333	1296	60	b	b	NOUN
ftr-333	1296	61	)	)	PUNCT
ftr-333	1296	62	$	$	SYM
ftr-333	1296	63	100,000	100,000	NUM
ftr-333	1296	64	.	.	PUNCT
ftr-333	1297	1	(	(	PUNCT
ftr-333	1297	2	3	3	X
ftr-333	1297	3	)	)	PUNCT
ftr-333	1297	4	live	live	ADJ
ftr-333	1297	5	burn	burn	NOUN
ftr-333	1297	6	donation	donation	NOUN
ftr-333	1297	7	.	.	PUNCT
ftr-333	1298	1	for	for	ADP
ftr-333	1298	2	purposes	purpose	NOUN
ftr-333	1298	3	of	of	ADP
ftr-333	1298	4	this	this	DET
ftr-333	1298	5	paragraph	paragraph	NOUN
ftr-333	1298	6	,	,	PUNCT
ftr-333	1298	7	the	the	DET
ftr-333	1298	8	term	term	NOUN
ftr-333	1298	9	“	"	PUNCT
ftr-333	1298	10	live	live	ADJ
ftr-333	1298	11	burn	burn	NOUN
ftr-333	1298	12	donation	donation	NOUN
ftr-333	1298	13	”	"	PUNCT
ftr-333	1298	14	means	mean	VERB
ftr-333	1298	15	a	a	DET
ftr-333	1298	16	:	:	PUNCT
ftr-333	1298	17	(	(	PUNCT
ftr-333	1298	18	a	a	X
ftr-333	1298	19	)	)	PUNCT
ftr-333	1298	20	donation	donation	NOUN
ftr-333	1298	21	of	of	ADP
ftr-333	1298	22	any	any	DET
ftr-333	1298	23	home	home	NOUN
ftr-333	1298	24	,	,	PUNCT
ftr-333	1298	25	dwelling	dwelling	NOUN
ftr-333	1298	26	,	,	PUNCT
ftr-333	1298	27	building	building	NOUN
ftr-333	1298	28	,	,	PUNCT
ftr-333	1298	29	or	or	CCONJ
ftr-333	1298	30	structure	structure	NOUN
ftr-333	1298	31	without	without	ADP
ftr-333	1298	32	donating	donate	VERB
ftr-333	1298	33	the	the	DET
ftr-333	1298	34	underlying	underlie	VERB
ftr-333	1298	35	land	land	NOUN
ftr-333	1298	36	;	;	PUNCT
ftr-333	1298	37	(	(	PUNCT
ftr-333	1298	38	b	b	X
ftr-333	1298	39	)	)	PUNCT
ftr-333	1298	40	to	to	ADP
ftr-333	1298	41	or	or	CCONJ
ftr-333	1298	42	for	for	ADP
ftr-333	1298	43	the	the	DET
ftr-333	1298	44	use	use	NOUN
ftr-333	1298	45	of	of	ADP
ftr-333	1298	46	an	an	DET
ftr-333	1298	47	organization	organization	NOUN
ftr-333	1298	48	described	describe	VERB
ftr-333	1298	49	in	in	ADP
ftr-333	1298	50	subsection	subsection	NOUN
ftr-333	1298	51	(	(	PUNCT
ftr-333	1298	52	c)(1	c)(1	NOUN
ftr-333	1298	53	)	)	PUNCT
ftr-333	1298	54	;	;	PUNCT
ftr-333	1298	55	(	(	PUNCT
ftr-333	1298	56	c	c	X
ftr-333	1298	57	)	)	PUNCT
ftr-333	1298	58	for	for	ADP
ftr-333	1298	59	which	which	PRON
ftr-333	1298	60	,	,	PUNCT
ftr-333	1298	61	there	there	PRON
ftr-333	1298	62	is	be	VERB
ftr-333	1298	63	a	a	DET
ftr-333	1298	64	written	write	VERB
ftr-333	1298	65	contract	contract	NOUN
ftr-333	1298	66	granting	grant	VERB
ftr-333	1298	67	permission	permission	NOUN
ftr-333	1298	68	to	to	ADP
ftr-333	1298	69	a	a	DET
ftr-333	1298	70	fire	fire	NOUN
ftr-333	1298	71	department	department	NOUN
ftr-333	1298	72	and	and	CCONJ
ftr-333	1298	73	any	any	DET
ftr-333	1298	74	other	other	ADJ
ftr-333	1298	75	municipal	municipal	ADJ
ftr-333	1298	76	departments	department	NOUN
ftr-333	1298	77	(	(	PUNCT
ftr-333	1298	78	as	as	SCONJ
ftr-333	1298	79	described	describe	VERB
ftr-333	1298	80	in	in	ADP
ftr-333	1298	81	subsection	subsection	NOUN
ftr-333	1298	82	(	(	PUNCT
ftr-333	1298	83	c)(1	c)(1	NOUN
ftr-333	1298	84	)	)	PUNCT
ftr-333	1298	85	)	)	PUNCT
ftr-333	1298	86	to	to	PART
ftr-333	1298	87	use	use	VERB
ftr-333	1298	88	the	the	DET
ftr-333	1298	89	home	home	NOUN
ftr-333	1298	90	,	,	PUNCT
ftr-333	1298	91	dwelling	dwelling	NOUN
ftr-333	1298	92	,	,	PUNCT
ftr-333	1298	93	building	building	NOUN
ftr-333	1298	94	,	,	PUNCT
ftr-333	1298	95	or	or	CCONJ
ftr-333	1298	96	structure	structure	NOUN
ftr-333	1298	97	described	describe	VERB
ftr-333	1298	98	in	in	ADP
ftr-333	1298	99	paragraph	paragraph	NOUN
ftr-333	1298	100	(	(	PUNCT
ftr-333	1298	101	3)(a	3)(a	NUM
ftr-333	1298	102	)	)	PUNCT
ftr-333	1298	103	for	for	ADP
ftr-333	1298	104	a	a	DET
ftr-333	1298	105	minimum	minimum	ADJ
ftr-333	1298	106	period	period	NOUN
ftr-333	1298	107	of	of	ADP
ftr-333	1298	108	three	three	NUM
ftr-333	1298	109	months	month	NOUN
ftr-333	1298	110	(	(	PUNCT
ftr-333	1298	111	regardless	regardless	ADV
ftr-333	1298	112	of	of	ADP
ftr-333	1298	113	whether	whether	SCONJ
ftr-333	1298	114	the	the	DET
ftr-333	1298	115	organization	organization	NOUN
ftr-333	1298	116	uses	use	VERB
ftr-333	1298	117	the	the	DET
ftr-333	1298	118	home	home	NOUN
ftr-333	1298	119	,	,	PUNCT
ftr-333	1298	120	dwelling	dwelling	NOUN
ftr-333	1298	121	,	,	PUNCT
ftr-333	1298	122	building	building	NOUN
ftr-333	1298	123	,	,	PUNCT
ftr-333	1298	124	or	or	CCONJ
ftr-333	1298	125	structure	structure	NOUN
ftr-333	1298	126	for	for	ADP
ftr-333	1298	127	a	a	DET
ftr-333	1298	128	lesser	less	ADJ
ftr-333	1298	129	period	period	NOUN
ftr-333	1298	130	)	)	PUNCT
ftr-333	1298	131	;	;	PUNCT
ftr-333	1298	132	(	(	PUNCT
ftr-333	1298	133	d	d	X
ftr-333	1298	134	)	)	PUNCT
ftr-333	1298	135	resulting	result	VERB
ftr-333	1298	136	in	in	ADP
ftr-333	1298	137	the	the	DET
ftr-333	1298	138	home	home	NOUN
ftr-333	1298	139	,	,	PUNCT
ftr-333	1298	140	dwelling	dwelling	NOUN
ftr-333	1298	141	,	,	PUNCT
ftr-333	1298	142	building	building	NOUN
ftr-333	1298	143	,	,	PUNCT
ftr-333	1298	144	or	or	CCONJ
ftr-333	1298	145	structure	structure	NOUN
ftr-333	1298	146	being	be	AUX
ftr-333	1298	147	demolished	demolish	VERB
ftr-333	1298	148	by	by	ADP
ftr-333	1298	149	fire	fire	NOUN
ftr-333	1298	150	;	;	PUNCT
ftr-333	1298	151	and	and	CCONJ
ftr-333	1298	152	(	(	PUNCT
ftr-333	1298	153	e	e	NOUN
ftr-333	1298	154	)	)	PUNCT
ftr-333	1298	155	such	such	ADJ
ftr-333	1298	156	amount	amount	NOUN
ftr-333	1298	157	would	would	AUX
ftr-333	1298	158	be	be	AUX
ftr-333	1298	159	allowable	allowable	ADJ
ftr-333	1298	160	as	as	ADP
ftr-333	1298	161	a	a	DET
ftr-333	1298	162	deduction	deduction	NOUN
ftr-333	1298	163	under	under	ADP
ftr-333	1298	164	this	this	DET
ftr-333	1298	165	section	section	NOUN
ftr-333	1298	166	but	but	CCONJ
ftr-333	1298	167	for	for	ADP
ftr-333	1298	168	the	the	DET
ftr-333	1298	169	fact	fact	NOUN
ftr-333	1298	170	that	that	SCONJ
ftr-333	1298	171	the	the	DET
ftr-333	1298	172	taxpayer	taxpayer	NOUN
ftr-333	1298	173	receives	receive	VERB
ftr-333	1298	174	(	(	PUNCT
ftr-333	1298	175	directly	directly	ADV
ftr-333	1298	176	or	or	CCONJ
ftr-333	1298	177	indirectly	indirectly	ADV
ftr-333	1298	178	)	)	PUNCT
ftr-333	1298	179	as	as	ADP
ftr-333	1298	180	a	a	DET
ftr-333	1298	181	result	result	NOUN
ftr-333	1298	182	of	of	ADP
ftr-333	1298	183	donating	donate	VERB
ftr-333	1298	184	the	the	DET
ftr-333	1298	185	home	home	NOUN
ftr-333	1298	186	,	,	PUNCT
ftr-333	1298	187	dwelling	dwelling	NOUN
ftr-333	1298	188	,	,	PUNCT
ftr-333	1298	189	building	building	NOUN
ftr-333	1298	190	,	,	PUNCT
ftr-333	1298	191	or	or	CCONJ
ftr-333	1298	192	structure	structure	NOUN
ftr-333	1298	193	(	(	PUNCT
ftr-333	1298	194	described	describe	VERB
ftr-333	1298	195	in	in	ADP
ftr-333	1298	196	paragraph	paragraph	NOUN
ftr-333	1298	197	(	(	PUNCT
ftr-333	1298	198	3)(a	3)(a	NUM
ftr-333	1298	199	)	)	PUNCT
ftr-333	1298	200	)	)	PUNCT
ftr-333	1298	201	demolition	demolition	NOUN
ftr-333	1298	202	services	service	NOUN
ftr-333	1298	203	.	.	PUNCT
ftr-333	1299	1	although	although	SCONJ
ftr-333	1299	2	not	not	PART
ftr-333	1299	3	included	include	VERB
ftr-333	1299	4	in	in	ADP
ftr-333	1299	5	the	the	DET
ftr-333	1299	6	suggested	suggest	VERB
ftr-333	1299	7	statutory	statutory	ADJ
ftr-333	1299	8	language	language	NOUN
ftr-333	1299	9	,	,	PUNCT
ftr-333	1299	10	an	an	DET
ftr-333	1299	11	inflation	inflation	NOUN
ftr-333	1299	12	adjustment	adjustment	NOUN
ftr-333	1299	13	might	might	AUX
ftr-333	1299	14	be	be	AUX
ftr-333	1299	15	appropriate	appropriate	ADJ
ftr-333	1299	16	.	.	PUNCT
ftr-333	1300	1	ultimately	ultimately	ADV
ftr-333	1300	2	,	,	PUNCT
ftr-333	1300	3	the	the	DET
ftr-333	1300	4	government	government	NOUN
ftr-333	1300	5	helps	help	VERB
ftr-333	1300	6	subsidize	subsidize	VERB
ftr-333	1300	7	2012	2012	NUM
ftr-333	1300	8	]	]	PUNCT
ftr-333	1300	9	relighting	relighte	VERB
ftr-333	1300	10	the	the	DET
ftr-333	1300	11	charitable	charitable	ADJ
ftr-333	1300	12	deductions	deduction	NOUN
ftr-333	1300	13	515	515	NUM
ftr-333	1300	14	invaluable	invaluable	ADJ
ftr-333	1300	15	training	training	NOUN
ftr-333	1300	16	to	to	ADP
ftr-333	1300	17	a	a	DET
ftr-333	1300	18	fire	fire	NOUN
ftr-333	1300	19	department	department	NOUN
ftr-333	1300	20	at	at	ADP
ftr-333	1300	21	a	a	DET
ftr-333	1300	22	cost	cost	NOUN
ftr-333	1300	23	less279	less279	PROPN
ftr-333	1300	24	than	than	SCONJ
ftr-333	1300	25	the	the	DET
ftr-333	1300	26	government	government	NOUN
ftr-333	1300	27	could	could	AUX
ftr-333	1300	28	have	have	AUX
ftr-333	1300	29	purchased	purchase	VERB
ftr-333	1300	30	or	or	CCONJ
ftr-333	1300	31	constructed	construct	VERB
ftr-333	1300	32	a	a	DET
ftr-333	1300	33	similar	similar	ADJ
ftr-333	1300	34	structure	structure	NOUN
ftr-333	1300	35	.	.	PUNCT
ftr-333	1301	1	thus	thus	ADV
ftr-333	1301	2	,	,	PUNCT
ftr-333	1301	3	the	the	DET
ftr-333	1301	4	live	live	ADJ
ftr-333	1301	5	burn	burn	NOUN
ftr-333	1301	6	donation	donation	NOUN
ftr-333	1301	7	amendment	amendment	NOUN
ftr-333	1301	8	acts	act	VERB
ftr-333	1301	9	as	as	ADP
ftr-333	1301	10	a	a	DET
ftr-333	1301	11	subsidy	subsidy	NOUN
ftr-333	1301	12	to	to	ADP
ftr-333	1301	13	fire	fire	NOUN
ftr-333	1301	14	departments	department	NOUN
ftr-333	1301	15	and	and	CCONJ
ftr-333	1301	16	other	other	ADJ
ftr-333	1301	17	municipal	municipal	ADJ
ftr-333	1301	18	departments	department	NOUN
ftr-333	1301	19	resulting	result	VERB
ftr-333	1301	20	in	in	ADP
ftr-333	1301	21	a	a	DET
ftr-333	1301	22	public	public	ADJ
ftr-333	1301	23	benefit	benefit	NOUN
ftr-333	1301	24	.	.	PUNCT
ftr-333	1302	1	vi	vi	X
ftr-333	1302	2	.	.	PROPN
ftr-333	1302	3	conclusion	conclusion	NOUN
ftr-333	1302	4	the	the	DET
ftr-333	1302	5	quid	quid	ADJ
ftr-333	1302	6	pro	pro	X
ftr-333	1302	7	quo	quo	NOUN
ftr-333	1302	8	test	test	NOUN
ftr-333	1302	9	serves	serve	VERB
ftr-333	1302	10	a	a	DET
ftr-333	1302	11	valuable	valuable	ADJ
ftr-333	1302	12	purpose	purpose	NOUN
ftr-333	1302	13	of	of	ADP
ftr-333	1302	14	making	make	VERB
ftr-333	1302	15	sure	sure	ADJ
ftr-333	1302	16	the	the	DET
ftr-333	1302	17	government	government	NOUN
ftr-333	1302	18	only	only	ADV
ftr-333	1302	19	subsidizes	subsidize	VERB
ftr-333	1302	20	payments	payment	NOUN
ftr-333	1302	21	to	to	ADP
ftr-333	1302	22	charitable	charitable	ADJ
ftr-333	1302	23	organizations	organization	NOUN
ftr-333	1302	24	that	that	PRON
ftr-333	1302	25	are	be	AUX
ftr-333	1302	26	truly	truly	ADV
ftr-333	1302	27	donations	donation	NOUN
ftr-333	1302	28	and	and	CCONJ
ftr-333	1302	29	not	not	PART
ftr-333	1302	30	situations	situation	NOUN
ftr-333	1302	31	where	where	SCONJ
ftr-333	1302	32	the	the	DET
ftr-333	1302	33	taxpayer	taxpayer	NOUN
ftr-333	1302	34	is	be	AUX
ftr-333	1302	35	merely	merely	ADV
ftr-333	1302	36	purchasing	purchase	VERB
ftr-333	1302	37	good	good	ADJ
ftr-333	1302	38	or	or	CCONJ
ftr-333	1302	39	services	service	NOUN
ftr-333	1302	40	.	.	PUNCT
ftr-333	1303	1	it	it	PRON
ftr-333	1303	2	does	do	VERB
ftr-333	1303	3	so	so	ADV
ftr-333	1303	4	by	by	ADP
ftr-333	1303	5	only	only	ADV
ftr-333	1303	6	allowing	allow	VERB
ftr-333	1303	7	a	a	DET
ftr-333	1303	8	deduction	deduction	NOUN
ftr-333	1303	9	for	for	ADP
ftr-333	1303	10	the	the	DET
ftr-333	1303	11	excess	excess	NOUN
ftr-333	1303	12	of	of	ADP
ftr-333	1303	13	the	the	DET
ftr-333	1303	14	payment	payment	NOUN
ftr-333	1303	15	to	to	ADP
ftr-333	1303	16	the	the	DET
ftr-333	1303	17	charitable	charitable	ADJ
ftr-333	1303	18	organization	organization	NOUN
ftr-333	1303	19	minus	minus	ADP
ftr-333	1303	20	the	the	DET
ftr-333	1303	21	benefit	benefit	NOUN
ftr-333	1303	22	the	the	DET
ftr-333	1303	23	taxpayer	taxpayer	NOUN
ftr-333	1303	24	receives	receive	VERB
ftr-333	1303	25	.	.	PUNCT
ftr-333	1304	1	it	it	PRON
ftr-333	1304	2	also	also	ADV
ftr-333	1304	3	requires	require	VERB
ftr-333	1304	4	the	the	DET
ftr-333	1304	5	taxpayer	taxpayer	NOUN
ftr-333	1304	6	to	to	PART
ftr-333	1304	7	have	have	VERB
ftr-333	1304	8	knowledge	knowledge	NOUN
ftr-333	1304	9	he	he	PRON
ftr-333	1304	10	actually	actually	ADV
ftr-333	1304	11	gave	give	VERB
ftr-333	1304	12	more	more	ADJ
ftr-333	1304	13	to	to	ADP
ftr-333	1304	14	the	the	DET
ftr-333	1304	15	charity	charity	NOUN
ftr-333	1304	16	than	than	ADP
ftr-333	1304	17	the	the	DET
ftr-333	1304	18	fair	fair	ADJ
ftr-333	1304	19	market	market	NOUN
ftr-333	1304	20	value	value	NOUN
ftr-333	1304	21	of	of	ADP
ftr-333	1304	22	his	his	PRON
ftr-333	1304	23	return	return	NOUN
ftr-333	1304	24	benefit	benefit	NOUN
ftr-333	1304	25	.	.	PUNCT
ftr-333	1305	1	however	however	ADV
ftr-333	1305	2	,	,	PUNCT
ftr-333	1305	3	exceptions	exception	NOUN
ftr-333	1305	4	to	to	ADP
ftr-333	1305	5	the	the	DET
ftr-333	1305	6	application	application	NOUN
ftr-333	1305	7	of	of	ADP
ftr-333	1305	8	the	the	DET
ftr-333	1305	9	quid	quid	ADJ
ftr-333	1305	10	pro	pro	X
ftr-333	1305	11	quo	quo	NOUN
ftr-333	1305	12	test	test	NOUN
ftr-333	1305	13	should	should	AUX
ftr-333	1305	14	be	be	AUX
ftr-333	1305	15	made	make	VERB
ftr-333	1305	16	when	when	SCONJ
ftr-333	1305	17	the	the	DET
ftr-333	1305	18	benefit	benefit	NOUN
ftr-333	1305	19	of	of	ADP
ftr-333	1305	20	the	the	DET
ftr-333	1305	21	donation	donation	NOUN
ftr-333	1305	22	to	to	ADP
ftr-333	1305	23	the	the	DET
ftr-333	1305	24	public	public	NOUN
ftr-333	1305	25	substantially	substantially	ADV
ftr-333	1305	26	outweighs	outweigh	VERB
ftr-333	1305	27	the	the	DET
ftr-333	1305	28	benefit	benefit	NOUN
ftr-333	1305	29	received	receive	VERB
ftr-333	1305	30	by	by	ADP
ftr-333	1305	31	the	the	DET
ftr-333	1305	32	donor	donor	NOUN
ftr-333	1305	33	.	.	PUNCT
ftr-333	1306	1	the	the	DET
ftr-333	1306	2	public	public	ADJ
ftr-333	1306	3	benefit	benefit	NOUN
ftr-333	1306	4	exception	exception	NOUN
ftr-333	1306	5	should	should	AUX
ftr-333	1306	6	be	be	AUX
ftr-333	1306	7	used	use	VERB
ftr-333	1306	8	to	to	PART
ftr-333	1306	9	encourage	encourage	VERB
ftr-333	1306	10	donations	donation	NOUN
ftr-333	1306	11	that	that	PRON
ftr-333	1306	12	otherwise	otherwise	ADV
ftr-333	1306	13	would	would	AUX
ftr-333	1306	14	be	be	AUX
ftr-333	1306	15	underfunded	underfunde	VERB
ftr-333	1306	16	,	,	PUNCT
ftr-333	1306	17	as	as	SCONJ
ftr-333	1306	18	is	be	AUX
ftr-333	1306	19	the	the	DET
ftr-333	1306	20	case	case	NOUN
ftr-333	1306	21	in	in	ADP
ftr-333	1306	22	live	live	ADJ
ftr-333	1306	23	burn	burn	NOUN
ftr-333	1306	24	donations	donation	NOUN
ftr-333	1306	25	.	.	PUNCT
ftr-333	1307	1	accordingly	accordingly	ADV
ftr-333	1307	2	,	,	PUNCT
ftr-333	1307	3	congress	congress	PROPN
ftr-333	1307	4	should	should	AUX
ftr-333	1307	5	enact	enact	VERB
ftr-333	1307	6	legislation	legislation	NOUN
ftr-333	1307	7	specifically	specifically	ADV
ftr-333	1307	8	allowing	allow	VERB
ftr-333	1307	9	live	live	ADJ
ftr-333	1307	10	burn	burn	NOUN
ftr-333	1307	11	donations	donation	NOUN
ftr-333	1307	12	,	,	PUNCT
ftr-333	1307	13	while	while	SCONJ
ftr-333	1307	14	recognizing	recognize	VERB
ftr-333	1307	15	the	the	DET
ftr-333	1307	16	need	need	NOUN
ftr-333	1307	17	for	for	ADP
ftr-333	1307	18	limitations	limitation	NOUN
ftr-333	1307	19	given	give	VERB
ftr-333	1307	20	the	the	DET
ftr-333	1307	21	perceived	perceive	VERB
ftr-333	1307	22	abuse	abuse	NOUN
ftr-333	1307	23	and	and	CCONJ
ftr-333	1307	24	valuation	valuation	NOUN
ftr-333	1307	25	difficulties	difficulty	NOUN
ftr-333	1307	26	of	of	ADP
ftr-333	1307	27	the	the	DET
ftr-333	1307	28	live	live	ADJ
ftr-333	1307	29	burn	burn	NOUN
ftr-333	1307	30	donation	donation	NOUN
ftr-333	1307	31	.	.	PUNCT
ftr-333	1308	1	279	279	NUM
ftr-333	1308	2	.	.	PUNCT
ftr-333	1309	1	if	if	SCONJ
ftr-333	1309	2	a	a	DET
ftr-333	1309	3	taxpayer	taxpayer	NOUN
ftr-333	1309	4	was	be	AUX
ftr-333	1309	5	able	able	ADJ
ftr-333	1309	6	to	to	PART
ftr-333	1309	7	claim	claim	VERB
ftr-333	1309	8	a	a	DET
ftr-333	1309	9	charitable	charitable	ADJ
ftr-333	1309	10	deduction	deduction	NOUN
ftr-333	1309	11	for	for	ADP
ftr-333	1309	12	$	$	SYM
ftr-333	1309	13	100,000	100,000	NUM
ftr-333	1309	14	,	,	PUNCT
ftr-333	1309	15	based	base	VERB
ftr-333	1309	16	on	on	ADP
ftr-333	1309	17	a	a	DET
ftr-333	1309	18	twenty	twenty	NUM
ftr-333	1309	19	-	-	PUNCT
ftr-333	1309	20	eight	eight	NUM
ftr-333	1309	21	percent	percent	NOUN
ftr-333	1309	22	tax	tax	NOUN
ftr-333	1309	23	rate	rate	NOUN
ftr-333	1309	24	,	,	PUNCT
ftr-333	1309	25	the	the	DET
ftr-333	1309	26	maximum	maximum	ADJ
ftr-333	1309	27	tax	tax	NOUN
ftr-333	1309	28	savings	saving	NOUN
ftr-333	1309	29	to	to	ADP
ftr-333	1309	30	the	the	DET
ftr-333	1309	31	taxpayer	taxpayer	NOUN
ftr-333	1309	32	(	(	PUNCT
ftr-333	1309	33	and	and	CCONJ
ftr-333	1309	34	thus	thus	ADV
ftr-333	1309	35	the	the	DET
ftr-333	1309	36	foregone	foregone	NOUN
ftr-333	1309	37	revenue	revenue	NOUN
ftr-333	1309	38	(	(	PUNCT
ftr-333	1309	39	cost	cost	NOUN
ftr-333	1309	40	)	)	PUNCT
ftr-333	1309	41	to	to	ADP
ftr-333	1309	42	government	government	NOUN
ftr-333	1309	43	)	)	PUNCT
ftr-333	1309	44	would	would	AUX
ftr-333	1309	45	be	be	AUX
ftr-333	1309	46	$	$	SYM
ftr-333	1309	47	28,000	28,000	NUM
ftr-333	1309	48	.	.	PUNCT
ftr-333	1310	1	the	the	DET
ftr-333	1310	2	quid	quid	ADJ
ftr-333	1310	3	pro	pro	X
ftr-333	1310	4	quo	quo	NOUN
ftr-333	1310	5	test	test	NOUN
ftr-333	1310	6	serves	serve	VERB
ftr-333	1310	7	a	a	DET
ftr-333	1310	8	valuable	valuable	ADJ
ftr-333	1310	9	purpose	purpose	NOUN
ftr-333	1310	10	of	of	ADP
ftr-333	1310	11	making	make	VERB
ftr-333	1310	12	sure	sure	ADJ
ftr-333	1310	13	the	the	DET
ftr-333	1310	14	government	government	NOUN
ftr-333	1310	15	only	only	ADV
ftr-333	1310	16	subsidizes	subsidize	VERB
ftr-333	1310	17	payments	payment	NOUN
ftr-333	1310	18	to	to	ADP
ftr-333	1310	19	charitable	charitable	ADJ
ftr-333	1310	20	organizations	organization	NOUN
ftr-333	1310	21	that	that	PRON
ftr-333	1310	22	are	be	AUX
ftr-333	1310	23	truly	truly	ADV
ftr-333	1310	24	donations	donation	NOUN
ftr-333	1310	25	and	and	CCONJ
ftr-333	1310	26	not	not	PART
ftr-333	1310	27	situations	situation	NOUN
ftr-333	1310	28	where	where	SCONJ
ftr-333	1310	29	the	the	DET
ftr-333	1310	30	taxpayer	taxpayer	NOUN
ftr-333	1310	31	is	be	AUX
ftr-333	1310	32	merely	merely	ADV
ftr-333	1310	33	purchasing	purchase	VERB
ftr-333	1310	34	good	good	ADJ
ftr-333	1310	35	or	or	CCONJ
ftr-333	1310	36	services	service	NOUN
ftr-333	1310	37	.	.	PUNCT
ftr-333	1311	1	it	it	PRON
ftr-333	1311	2	does	do	VERB
ftr-333	1311	3	so	so	ADV
ftr-333	1311	4	by	by	ADP
ftr-333	1311	5	onl	onl	PROPN
ftr-333	1311	6	...	...	PUNCT