id	sid	tid	token	lemma	pos
ftr-344	1	1	florida	florida	PROPN
ftr-344	1	2	tax	tax	NOUN
ftr-344	1	3	review	review	NOUN
ftr-344	1	4	volume	volume	NOUN
ftr-344	1	5	11	11	NUM
ftr-344	1	6	2011	2011	NUM
ftr-344	1	7	number	number	NOUN
ftr-344	1	8	5	5	NUM
ftr-344	1	9	defining	define	VERB
ftr-344	1	10	income	income	NOUN
ftr-344	1	11	by	by	ADP
ftr-344	1	12	alice	alice	PROPN
ftr-344	1	13	g.	g.	PROPN
ftr-344	1	14	abreu	abreu	PROPN
ftr-344	1	15	*	*	PUNCT
ftr-344	1	16	richard	richard	PROPN
ftr-344	1	17	k.	k.	PROPN
ftr-344	1	18	greenstein	greenstein	PROPN
ftr-344	1	19	i.	i.	PROPN
ftr-344	1	20	defining	define	VERB
ftr-344	1	21	income	income	NOUN
ftr-344	1	22	that	that	PRON
ftr-344	1	23	is	be	AUX
ftr-344	1	24	taxed	tax	VERB
ftr-344	1	25	......................	......................	PUNCT
ftr-344	1	26	.......	.......	PUNCT
ftr-344	2	1	300	300	NUM
ftr-344	2	2	a.	a.	NOUN
ftr-344	2	3	the	the	DET
ftr-344	2	4	definition	definition	NOUN
ftr-344	2	5	expands	expand	VERB
ftr-344	2	6	..........................	..........................	PUNCT
ftr-344	2	7	301	301	NUM
ftr-344	2	8	b.	b.	NOUN
ftr-344	3	1	the	the	DET
ftr-344	3	2	definition	definition	NOUN
ftr-344	3	3	contracts	contract	NOUN
ftr-344	3	4	.........................	.........................	PUNCT
ftr-344	3	5	307	307	NUM
ftr-344	3	6	c.	c.	NOUN
ftr-344	3	7	the	the	DET
ftr-344	3	8	definition	definition	NOUN
ftr-344	3	9	fragments	fragment	VERB
ftr-344	3	10	................................	................................	PUNCT
ftr-344	3	11	312	312	NUM
ftr-344	3	12	ii	ii	NOUN
ftr-344	3	13	.	.	PUNCT
ftr-344	4	1	definitions	definition	NOUN
ftr-344	4	2	:	:	PUNCT
ftr-344	4	3	a	a	DET
ftr-344	4	4	jurisprudential	jurisprudential	ADJ
ftr-344	4	5	detour	detour	NOUN
ftr-344	4	6	...................	...................	PUNCT
ftr-344	4	7	321	321	NUM
ftr-344	4	8	a.	a.	NOUN
ftr-344	4	9	the	the	DET
ftr-344	4	10	quest	quest	NOUN
ftr-344	4	11	for	for	ADP
ftr-344	4	12	scientific	scientific	ADJ
ftr-344	4	13	precision	precision	NOUN
ftr-344	4	14	...................	...................	PUNCT
ftr-344	4	15	321	321	NUM
ftr-344	4	16	b.	b.	NOUN
ftr-344	4	17	aptness	aptness	NOUN
ftr-344	4	18	.....................................	.....................................	PUNCT
ftr-344	5	1	325	325	NUM
ftr-344	5	2	1	1	NUM
ftr-344	5	3	.	.	PUNCT
ftr-344	6	1	controversial	controversial	ADJ
ftr-344	6	2	vs.	vs.	ADP
ftr-344	6	3	easy	easy	ADJ
ftr-344	6	4	applications	application	NOUN
ftr-344	6	5	of	of	ADP
ftr-344	6	6	the	the	DET
ftr-344	6	7	law	law	NOUN
ftr-344	6	8	.........	.........	PUNCT
ftr-344	6	9	327	327	NUM
ftr-344	6	10	2	2	NUM
ftr-344	6	11	.	.	PUNCT
ftr-344	7	1	the	the	DET
ftr-344	7	2	aptness	aptness	NOUN
ftr-344	7	3	of	of	ADP
ftr-344	7	4	a	a	DET
ftr-344	7	5	legal	legal	ADJ
ftr-344	7	6	definition	definition	NOUN
ftr-344	7	7	...	...	PUNCT
ftr-344	7	8	................	................	PUNCT
ftr-344	7	9	329	329	NUM
ftr-344	7	10	3	3	NUM
ftr-344	7	11	.	.	PUNCT
ftr-344	7	12	rules	rule	NOUN
ftr-344	7	13	and	and	CCONJ
ftr-344	7	14	standards	standard	NOUN
ftr-344	7	15	.......................	.......................	PUNCT
ftr-344	7	16	330	330	NUM
ftr-344	7	17	iii	iii	NOUN
ftr-344	7	18	.	.	PUNCT
ftr-344	7	19	aptness	aptness	NOUN
ftr-344	7	20	in	in	ADP
ftr-344	7	21	the	the	DET
ftr-344	7	22	tax	tax	NOUN
ftr-344	7	23	law	law	NOUN
ftr-344	7	24	...................................	...................................	PUNCT
ftr-344	7	25	333	333	NUM
ftr-344	7	26	a.	a.	NOUN
ftr-344	7	27	values	value	NOUN
ftr-344	7	28	in	in	ADP
ftr-344	7	29	the	the	DET
ftr-344	7	30	tax	tax	NOUN
ftr-344	7	31	law	law	NOUN
ftr-344	7	32	...................	...................	PUNCT
ftr-344	8	1	........	........	PUNCT
ftr-344	9	1	334	334	NUM
ftr-344	9	2	b.	b.	NOUN
ftr-344	9	3	the	the	DET
ftr-344	9	4	importance	importance	NOUN
ftr-344	9	5	ofrules	ofrule	NOUN
ftr-344	9	6	...................	...................	PUNCT
ftr-344	9	7	.......	.......	PUNCT
ftr-344	9	8	336	336	NUM
ftr-344	9	9	c.	c.	NOUN
ftr-344	9	10	aptness	aptness	NOUN
ftr-344	9	11	and	and	CCONJ
ftr-344	9	12	glenshaw	glenshaw	ADJ
ftr-344	9	13	glass	glass	NOUN
ftr-344	9	14	...............	...............	PUNCT
ftr-344	9	15	............	............	PUNCT
ftr-344	9	16	339	339	NUM
ftr-344	9	17	iv	iv	NOUN
ftr-344	9	18	.	.	PUNCT
ftr-344	10	1	conclusion	conclusion	NOUN
ftr-344	10	2	................................................	................................................	PUNCT
ftr-344	11	1	348	348	NUM
ftr-344	11	2	*	*	PUNCT
ftr-344	11	3	alice	alice	PROPN
ftr-344	11	4	g.	g.	PROPN
ftr-344	11	5	abreu	abreu	PROPN
ftr-344	11	6	is	be	AUX
ftr-344	11	7	james	james	PROPN
ftr-344	11	8	e.	e.	PROPN
ftr-344	11	9	beasley	beasley	PROPN
ftr-344	11	10	professor	professor	PROPN
ftr-344	11	11	of	of	ADP
ftr-344	11	12	law	law	PROPN
ftr-344	11	13	and	and	CCONJ
ftr-344	11	14	richard	richard	PROPN
ftr-344	11	15	k.	k.	PROPN
ftr-344	11	16	greenstein	greenstein	PROPN
ftr-344	11	17	is	be	AUX
ftr-344	11	18	professor	professor	NOUN
ftr-344	11	19	of	of	ADP
ftr-344	11	20	law	law	NOUN
ftr-344	11	21	at	at	ADP
ftr-344	11	22	temple	temple	PROPN
ftr-344	11	23	university	university	PROPN
ftr-344	11	24	's	's	PART
ftr-344	11	25	beasley	beasley	PROPN
ftr-344	11	26	school	school	NOUN
ftr-344	11	27	of	of	ADP
ftr-344	11	28	law	law	NOUN
ftr-344	11	29	.	.	PUNCT
ftr-344	12	1	we	we	PRON
ftr-344	12	2	want	want	VERB
ftr-344	12	3	to	to	PART
ftr-344	12	4	express	express	VERB
ftr-344	12	5	our	our	PRON
ftr-344	12	6	deep	deep	ADJ
ftr-344	12	7	appreciation	appreciation	NOUN
ftr-344	12	8	to	to	ADP
ftr-344	12	9	professor	professor	NOUN
ftr-344	12	10	john	john	PROPN
ftr-344	12	11	prebble	prebble	PROPN
ftr-344	12	12	of	of	ADP
ftr-344	12	13	the	the	DET
ftr-344	12	14	victoria	victoria	PROPN
ftr-344	12	15	university	university	PROPN
ftr-344	12	16	of	of	ADP
ftr-344	12	17	wellington	wellington	PROPN
ftr-344	12	18	,	,	PUNCT
ftr-344	12	19	new	new	PROPN
ftr-344	12	20	zealand	zealand	PROPN
ftr-344	12	21	and	and	CCONJ
ftr-344	12	22	dr	dr	PROPN
ftr-344	12	23	.	.	PROPN
ftr-344	12	24	marco	marco	PROPN
ftr-344	12	25	greggi	greggi	PROPN
ftr-344	12	26	,	,	PUNCT
ftr-344	12	27	of	of	ADP
ftr-344	12	28	the	the	DET
ftr-344	12	29	universita	universita	PROPN
ftr-344	12	30	di	di	PROPN
ftr-344	12	31	ferrara	ferrara	PROPN
ftr-344	12	32	,	,	PUNCT
ftr-344	12	33	ferrara	ferrara	PROPN
ftr-344	12	34	,	,	PUNCT
ftr-344	12	35	italy	italy	PROPN
ftr-344	12	36	,	,	PUNCT
ftr-344	12	37	for	for	ADP
ftr-344	12	38	organizing	organize	VERB
ftr-344	12	39	the	the	DET
ftr-344	12	40	grapperhaus	grapperhaus	ADJ
ftr-344	12	41	colloquium	colloquium	NOUN
ftr-344	12	42	on	on	ADP
ftr-344	12	43	jurisprudential	jurisprudential	ADJ
ftr-344	12	44	perspectives	perspective	NOUN
ftr-344	12	45	on	on	ADP
ftr-344	12	46	taxation	taxation	NOUN
ftr-344	12	47	law	law	NOUN
ftr-344	12	48	in	in	ADP
ftr-344	12	49	ferrara	ferrara	NOUN
ftr-344	12	50	,	,	PUNCT
ftr-344	12	51	italy	italy	PROPN
ftr-344	12	52	in	in	ADP
ftr-344	12	53	september	september	PROPN
ftr-344	12	54	,	,	PUNCT
ftr-344	12	55	2010	2010	NUM
ftr-344	12	56	and	and	CCONJ
ftr-344	12	57	inviting	invite	VERB
ftr-344	12	58	us	we	PRON
ftr-344	12	59	to	to	PART
ftr-344	12	60	present	present	VERB
ftr-344	12	61	a	a	DET
ftr-344	12	62	draft	draft	NOUN
ftr-344	12	63	of	of	ADP
ftr-344	12	64	this	this	DET
ftr-344	12	65	article	article	NOUN
ftr-344	12	66	there	there	ADV
ftr-344	12	67	.	.	PUNCT
ftr-344	13	1	the	the	DET
ftr-344	13	2	colloquium	colloquium	NOUN
ftr-344	13	3	inspired	inspire	VERB
ftr-344	13	4	our	our	PRON
ftr-344	13	5	collaboration	collaboration	NOUN
ftr-344	13	6	and	and	CCONJ
ftr-344	13	7	the	the	DET
ftr-344	13	8	reactions	reaction	NOUN
ftr-344	13	9	and	and	CCONJ
ftr-344	13	10	comments	comment	NOUN
ftr-344	13	11	of	of	ADP
ftr-344	13	12	the	the	DET
ftr-344	13	13	participants	participant	NOUN
ftr-344	13	14	in	in	ADP
ftr-344	13	15	the	the	DET
ftr-344	13	16	colloquium	colloquium	NOUN
ftr-344	13	17	contributed	contribute	VERB
ftr-344	13	18	meaningfully	meaningfully	ADV
ftr-344	13	19	to	to	ADP
ftr-344	13	20	the	the	DET
ftr-344	13	21	development	development	NOUN
ftr-344	13	22	of	of	ADP
ftr-344	13	23	the	the	DET
ftr-344	13	24	article	article	NOUN
ftr-344	13	25	.	.	PUNCT
ftr-344	14	1	we	we	PRON
ftr-344	14	2	are	be	AUX
ftr-344	14	3	also	also	ADV
ftr-344	14	4	grateful	grateful	ADJ
ftr-344	14	5	for	for	ADP
ftr-344	14	6	the	the	DET
ftr-344	14	7	suggestions	suggestion	NOUN
ftr-344	14	8	and	and	CCONJ
ftr-344	14	9	challenging	challenging	ADJ
ftr-344	14	10	questions	question	NOUN
ftr-344	14	11	posed	pose	VERB
ftr-344	14	12	by	by	ADP
ftr-344	14	13	our	our	PRON
ftr-344	14	14	temple	temple	PROPN
ftr-344	14	15	colleagues	colleague	NOUN
ftr-344	14	16	at	at	ADP
ftr-344	14	17	two	two	NUM
ftr-344	14	18	workshops	workshop	NOUN
ftr-344	14	19	.	.	PUNCT
ftr-344	15	1	we	we	PRON
ftr-344	15	2	refined	refine	VERB
ftr-344	15	3	our	our	PRON
ftr-344	15	4	analysis	analysis	NOUN
ftr-344	15	5	as	as	ADP
ftr-344	15	6	a	a	DET
ftr-344	15	7	result	result	NOUN
ftr-344	15	8	of	of	ADP
ftr-344	15	9	extensive	extensive	ADJ
ftr-344	15	10	discussions	discussion	NOUN
ftr-344	15	11	with	with	ADP
ftr-344	15	12	our	our	PRON
ftr-344	15	13	temple	temple	PROPN
ftr-344	15	14	colleagues	colleague	NOUN
ftr-344	15	15	mark	mark	PROPN
ftr-344	15	16	anderson	anderson	PROPN
ftr-344	15	17	,	,	PUNCT
ftr-344	15	18	jane	jane	NOUN
ftr-344	15	19	baron	baron	PROPN
ftr-344	15	20	,	,	PUNCT
ftr-344	15	21	scott	scott	PROPN
ftr-344	15	22	burris	burris	PROPN
ftr-344	15	23	,	,	PUNCT
ftr-344	15	24	jeffrey	jeffrey	PROPN
ftr-344	15	25	dunoff	dunoff	PROPN
ftr-344	15	26	,	,	PUNCT
ftr-344	15	27	david	david	PROPN
ftr-344	15	28	hoffman	hoffman	PROPN
ftr-344	15	29	,	,	PUNCT
ftr-344	15	30	nancy	nancy	PROPN
ftr-344	15	31	knauer	knauer	PROPN
ftr-344	15	32	,	,	PUNCT
ftr-344	15	33	andrea	andrea	PROPN
ftr-344	15	34	monroe	monroe	PROPN
ftr-344	15	35	,	,	PUNCT
ftr-344	15	36	muriel	muriel	PROPN
ftr-344	15	37	morisey	morisey	NOUN
ftr-344	15	38	,	,	PUNCT
ftr-344	15	39	and	and	CCONJ
ftr-344	15	40	bill	bill	PROPN
ftr-344	15	41	woodward	woodward	PROPN
ftr-344	15	42	,	,	PUNCT
ftr-344	15	43	as	as	ADV
ftr-344	15	44	well	well	ADV
ftr-344	15	45	as	as	ADP
ftr-344	15	46	with	with	ADP
ftr-344	15	47	steve	steve	PROPN
ftr-344	15	48	cohen	cohen	PROPN
ftr-344	15	49	,	,	PUNCT
ftr-344	15	50	cliff	cliff	PROPN
ftr-344	15	51	fleming	fleming	PROPN
ftr-344	15	52	,	,	PUNCT
ftr-344	15	53	kristin	kristin	PROPN
ftr-344	15	54	hickman	hickman	PROPN
ftr-344	15	55	,	,	PUNCT
ftr-344	15	56	and	and	CCONJ
ftr-344	15	57	marty	marty	PROPN
ftr-344	15	58	mcmahon	mcmahon	PROPN
ftr-344	15	59	.	.	PUNCT
ftr-344	16	1	finally	finally	ADV
ftr-344	16	2	,	,	PUNCT
ftr-344	16	3	it	it	PRON
ftr-344	16	4	is	be	AUX
ftr-344	16	5	impossible	impossible	ADJ
ftr-344	16	6	to	to	PART
ftr-344	16	7	overstate	overstate	VERB
ftr-344	16	8	the	the	DET
ftr-344	16	9	contribution	contribution	NOUN
ftr-344	16	10	of	of	ADP
ftr-344	16	11	our	our	PRON
ftr-344	16	12	students	student	NOUN
ftr-344	16	13	and	and	CCONJ
ftr-344	16	14	research	research	NOUN
ftr-344	16	15	assistants	assistant	NOUN
ftr-344	16	16	,	,	PUNCT
ftr-344	16	17	albert	albert	PROPN
ftr-344	16	18	antonelli	antonelli	PROPN
ftr-344	16	19	,	,	PUNCT
ftr-344	16	20	allie	allie	PROPN
ftr-344	16	21	misner	misner	NOUN
ftr-344	16	22	,	,	PUNCT
ftr-344	16	23	lane	lane	NOUN
ftr-344	16	24	schiff	schiff	NOUN
ftr-344	16	25	,	,	PUNCT
ftr-344	16	26	and	and	CCONJ
ftr-344	16	27	ryan	ryan	PROPN
ftr-344	16	28	trifelitti	trifelitti	PROPN
ftr-344	16	29	,	,	PUNCT
ftr-344	16	30	from	from	ADP
ftr-344	16	31	whose	whose	DET
ftr-344	16	32	insights	insight	NOUN
ftr-344	16	33	and	and	CCONJ
ftr-344	16	34	dedication	dedication	NOUN
ftr-344	16	35	we	we	PRON
ftr-344	16	36	benefitted	benefit	VERB
ftr-344	16	37	incalculably	incalculably	ADV
ftr-344	16	38	.	.	PUNCT
ftr-344	17	1	all	all	DET
ftr-344	17	2	errors	error	NOUN
ftr-344	17	3	,	,	PUNCT
ftr-344	17	4	omissions	omission	NOUN
ftr-344	17	5	,	,	PUNCT
ftr-344	17	6	and	and	CCONJ
ftr-344	17	7	deficiencies	deficiency	NOUN
ftr-344	17	8	remain	remain	VERB
ftr-344	17	9	ours	ours	PRON
ftr-344	17	10	.	.	PROPN
ftr-344	17	11	295	295	NUM
ftr-344	17	12	florida	florida	PROPN
ftr-344	17	13	tax	tax	NOUN
ftr-344	17	14	review	review	NOUN
ftr-344	17	15	more	more	ADJ
ftr-344	17	16	than	than	ADP
ftr-344	17	17	half	half	DET
ftr-344	17	18	a	a	DET
ftr-344	17	19	century	century	NOUN
ftr-344	17	20	ago	ago	ADV
ftr-344	17	21	in	in	ADP
ftr-344	17	22	commissioner	commissioner	PROPN
ftr-344	17	23	v.	v.	PROPN
ftr-344	17	24	glenshaw	glenshaw	PROPN
ftr-344	17	25	glass	glass	NOUN
ftr-344	17	26	,	,	PUNCT
ftr-344	17	27	the	the	DET
ftr-344	17	28	supreme	supreme	PROPN
ftr-344	17	29	court	court	PROPN
ftr-344	17	30	defined	define	VERB
ftr-344	17	31	"	"	PUNCT
ftr-344	17	32	income	income	NOUN
ftr-344	17	33	,	,	PUNCT
ftr-344	17	34	"	"	PUNCT
ftr-344	17	35	as	as	SCONJ
ftr-344	17	36	used	use	VERB
ftr-344	17	37	in	in	ADP
ftr-344	17	38	section	section	NOUN
ftr-344	17	39	61	61	NUM
ftr-344	17	40	of	of	ADP
ftr-344	17	41	the	the	DET
ftr-344	17	42	internal	internal	ADJ
ftr-344	17	43	revenue	revenue	NOUN
ftr-344	17	44	code	code	NOUN
ftr-344	17	45	,	,	PUNCT
ftr-344	17	46	as	as	ADP
ftr-344	17	47	"	"	PUNCT
ftr-344	17	48	undeniable	undeniable	ADJ
ftr-344	17	49	accessions	accession	NOUN
ftr-344	17	50	to	to	ADP
ftr-344	17	51	wealth	wealth	NOUN
ftr-344	17	52	,	,	PUNCT
ftr-344	17	53	clearly	clearly	ADV
ftr-344	17	54	realized	realize	VERB
ftr-344	17	55	,	,	PUNCT
ftr-344	17	56	and	and	CCONJ
ftr-344	17	57	over	over	ADP
ftr-344	17	58	which	which	PRON
ftr-344	17	59	the	the	DET
ftr-344	17	60	taxpayers	taxpayer	NOUN
ftr-344	17	61	have	have	VERB
ftr-344	17	62	complete	complete	ADJ
ftr-344	17	63	dominion	dominion	NOUN
ftr-344	17	64	.	.	PUNCT
ftr-344	18	1	"	"	PUNCT
ftr-344	18	2	'	'	PUNCT
ftr-344	18	3	the	the	DET
ftr-344	18	4	code	code	NOUN
ftr-344	18	5	narrows	narrow	VERB
ftr-344	18	6	the	the	DET
ftr-344	18	7	scope	scope	NOUN
ftr-344	18	8	of	of	ADP
ftr-344	18	9	income	income	NOUN
ftr-344	18	10	by	by	ADP
ftr-344	18	11	providing	provide	VERB
ftr-344	18	12	for	for	ADP
ftr-344	18	13	specific	specific	ADJ
ftr-344	18	14	exclusions	exclusion	NOUN
ftr-344	18	15	but	but	CCONJ
ftr-344	18	16	,	,	PUNCT
ftr-344	18	17	outside	outside	ADP
ftr-344	18	18	of	of	ADP
ftr-344	18	19	those	those	DET
ftr-344	18	20	exclusions	exclusion	NOUN
ftr-344	18	21	,	,	PUNCT
ftr-344	18	22	the	the	DET
ftr-344	18	23	code	code	NOUN
ftr-344	18	24	's	's	PART
ftr-344	18	25	own	own	ADJ
ftr-344	18	26	,	,	PUNCT
ftr-344	18	27	self	self	NOUN
ftr-344	18	28	-	-	PUNCT
ftr-344	18	29	referential	referential	ADJ
ftr-344	18	30	definition-"gross	definition-"gross	PROPN
ftr-344	18	31	income	income	NOUN
ftr-344	18	32	means	mean	VERB
ftr-344	18	33	income	income	NOUN
ftr-344	18	34	from	from	ADP
ftr-344	18	35	whatever	whatever	DET
ftr-344	18	36	source	source	NOUN
ftr-344	18	37	derived	derive	VERB
ftr-344	18	38	"	"	PUNCT
ftr-344	18	39	2	2	NUM
ftr-344	18	40	seems	seem	VERB
ftr-344	18	41	to	to	PART
ftr-344	18	42	confirm	confirm	VERB
ftr-344	18	43	the	the	DET
ftr-344	18	44	broad	broad	ADJ
ftr-344	18	45	scope	scope	NOUN
ftr-344	18	46	of	of	ADP
ftr-344	18	47	the	the	DET
ftr-344	18	48	definition.3	definition.3	PROPN
ftr-344	18	49	the	the	DET
ftr-344	18	50	breadth	breadth	NOUN
ftr-344	18	51	of	of	ADP
ftr-344	18	52	the	the	DET
ftr-344	18	53	glenshaw	glenshaw	ADJ
ftr-344	18	54	glass	glass	NOUN
ftr-344	18	55	definition	definition	NOUN
ftr-344	18	56	appears	appear	VERB
ftr-344	18	57	to	to	PART
ftr-344	18	58	be	be	AUX
ftr-344	18	59	nearly	nearly	ADV
ftr-344	18	60	co	co	ADJ
ftr-344	18	61	-	-	ADJ
ftr-344	18	62	extensive	extensive	ADJ
ftr-344	18	63	with	with	ADP
ftr-344	18	64	the	the	DET
ftr-344	18	65	haig	haig	PROPN
ftr-344	18	66	-	-	PUNCT
ftr-344	18	67	simons	simons	PROPN
ftr-344	18	68	definition	definition	NOUN
ftr-344	18	69	of	of	ADP
ftr-344	18	70	income	income	NOUN
ftr-344	18	71	,	,	PUNCT
ftr-344	18	72	which	which	PRON
ftr-344	18	73	is	be	AUX
ftr-344	18	74	widely	widely	ADV
ftr-344	18	75	accepted	accept	VERB
ftr-344	18	76	as	as	ADP
ftr-344	18	77	providing	provide	VERB
ftr-344	18	78	the	the	DET
ftr-344	18	79	theoretical	theoretical	ADJ
ftr-344	18	80	foundation	foundation	NOUN
ftr-344	18	81	for	for	ADP
ftr-344	18	82	the	the	DET
ftr-344	18	83	income	income	NOUN
ftr-344	18	84	tax.4	tax.4	NOUN
ftr-344	18	85	accordingly	accordingly	ADV
ftr-344	18	86	,	,	PUNCT
ftr-344	18	87	many	many	ADJ
ftr-344	18	88	tax	tax	NOUN
ftr-344	18	89	professionals	professional	NOUN
ftr-344	18	90	interpret	interpret	VERB
ftr-344	18	91	the	the	DET
ftr-344	18	92	language	language	NOUN
ftr-344	18	93	in	in	ADP
ftr-344	18	94	section	section	NOUN
ftr-344	18	95	61	61	NUM
ftr-344	18	96	and	and	CCONJ
ftr-344	18	97	glenshaw	glenshaw	ADJ
ftr-344	18	98	glass	glass	NOUN
ftr-344	18	99	solely	solely	ADV
ftr-344	18	100	in	in	ADP
ftr-344	18	101	light	light	NOUN
ftr-344	18	102	of	of	ADP
ftr-344	18	103	the	the	DET
ftr-344	18	104	economic	economic	ADJ
ftr-344	18	105	principles	principle	NOUN
ftr-344	18	106	reflected	reflect	VERB
ftr-344	18	107	in	in	ADP
ftr-344	18	108	the	the	DET
ftr-344	18	109	haig	haig	PROPN
ftr-344	18	110	-	-	PUNCT
ftr-344	18	111	simons	simon	NOUN
ftr-344	18	112	definition.5	definition.5	PROPN
ftr-344	18	113	the	the	DET
ftr-344	18	114	analytical	analytical	ADJ
ftr-344	18	115	structure	structure	NOUN
ftr-344	18	116	for	for	ADP
ftr-344	18	117	determining	determine	VERB
ftr-344	18	118	what	what	PRON
ftr-344	18	119	is	be	AUX
ftr-344	18	120	1	1	NUM
ftr-344	18	121	.	.	PUNCT
ftr-344	19	1	comm'r	comm'r	NOUN
ftr-344	19	2	v.	v.	CCONJ
ftr-344	19	3	glenshaw	glenshaw	ADJ
ftr-344	19	4	glass	glass	NOUN
ftr-344	19	5	,	,	PUNCT
ftr-344	19	6	348	348	NUM
ftr-344	19	7	u.s	u.s	PROPN
ftr-344	19	8	.	.	PROPN
ftr-344	19	9	426	426	NUM
ftr-344	19	10	,	,	PUNCT
ftr-344	19	11	431	431	NUM
ftr-344	19	12	(	(	PUNCT
ftr-344	19	13	1955	1955	NUM
ftr-344	19	14	)	)	PUNCT
ftr-344	19	15	.	.	PUNCT
ftr-344	20	1	professor	professor	PROPN
ftr-344	20	2	joseph	joseph	PROPN
ftr-344	20	3	dodge	dodge	PROPN
ftr-344	20	4	has	have	AUX
ftr-344	20	5	observed	observe	VERB
ftr-344	20	6	that	that	SCONJ
ftr-344	20	7	the	the	DET
ftr-344	20	8	court	court	NOUN
ftr-344	20	9	in	in	ADP
ftr-344	20	10	glenshaw	glenshaw	ADJ
ftr-344	20	11	glass	glass	NOUN
ftr-344	20	12	"	"	PUNCT
ftr-344	20	13	does	do	AUX
ftr-344	20	14	not	not	PART
ftr-344	20	15	purport	purport	VERB
ftr-344	20	16	to	to	PART
ftr-344	20	17	'	'	PUNCT
ftr-344	20	18	define	define	VERB
ftr-344	20	19	'	'	PUNCT
ftr-344	20	20	the	the	DET
ftr-344	20	21	term	term	NOUN
ftr-344	20	22	'	'	PUNCT
ftr-344	20	23	income	income	NOUN
ftr-344	20	24	.	.	PUNCT
ftr-344	20	25	'	'	PUNCT
ftr-344	21	1	it	it	PRON
ftr-344	21	2	only	only	ADV
ftr-344	21	3	'	'	PUNCT
ftr-344	21	4	translates	translate	VERB
ftr-344	21	5	'	'	PUNCT
ftr-344	21	6	the	the	DET
ftr-344	21	7	facts	fact	NOUN
ftr-344	21	8	of	of	ADP
ftr-344	21	9	glenshaw	glenshaw	PROPN
ftr-344	21	10	-	-	PUNCT
ftr-344	21	11	goldman	goldman	NOUN
ftr-344	21	12	into	into	ADP
ftr-344	21	13	the	the	DET
ftr-344	21	14	legally	legally	ADV
ftr-344	21	15	relevant	relevant	ADJ
ftr-344	21	16	form	form	NOUN
ftr-344	21	17	of	of	ADP
ftr-344	21	18	'	'	PUNCT
ftr-344	21	19	realized	realize	VERB
ftr-344	21	20	economic	economic	ADJ
ftr-344	21	21	gain	gain	NOUN
ftr-344	21	22	of	of	ADP
ftr-344	21	23	the	the	DET
ftr-344	21	24	taxpayer	taxpayer	NOUN
ftr-344	21	25	.	.	PUNCT
ftr-344	22	1	"	"	PUNCT
ftr-344	22	2	'	'	PUNCT
ftr-344	22	3	joseph	joseph	PROPN
ftr-344	22	4	m.	m.	PROPN
ftr-344	22	5	dodge	dodge	PROPN
ftr-344	22	6	,	,	PUNCT
ftr-344	22	7	the	the	DET
ftr-344	22	8	story	story	NOUN
ftr-344	22	9	of	of	ADP
ftr-344	22	10	glenshaw	glenshaw	ADJ
ftr-344	22	11	glass	glass	NOUN
ftr-344	22	12	:	:	PUNCT
ftr-344	22	13	towards	towards	ADP
ftr-344	22	14	a	a	DET
ftr-344	22	15	modern	modern	ADJ
ftr-344	22	16	concept	concept	NOUN
ftr-344	22	17	of	of	ADP
ftr-344	22	18	gross	gross	ADJ
ftr-344	22	19	income	income	NOUN
ftr-344	22	20	,	,	PUNCT
ftr-344	22	21	in	in	ADP
ftr-344	22	22	tax	tax	NOUN
ftr-344	22	23	stories	story	NOUN
ftr-344	22	24	18	18	NUM
ftr-344	22	25	(	(	PUNCT
ftr-344	22	26	paul	paul	PROPN
ftr-344	22	27	l.	l.	PROPN
ftr-344	22	28	caron	caron	PROPN
ftr-344	22	29	ed	ed	PROPN
ftr-344	22	30	.	.	PROPN
ftr-344	22	31	,	,	PUNCT
ftr-344	22	32	2d	2d	PROPN
ftr-344	22	33	ed	ed	NOUN
ftr-344	22	34	.	.	PUNCT
ftr-344	22	35	2009	2009	NUM
ftr-344	22	36	)	)	PUNCT
ftr-344	23	1	[	[	X
ftr-344	23	2	hereinafter	hereinafter	NOUN
ftr-344	23	3	glenshaw	glenshaw	ADJ
ftr-344	23	4	glass	glass	NOUN
ftr-344	23	5	story	story	NOUN
ftr-344	23	6	]	]	PUNCT
ftr-344	23	7	.	.	PUNCT
ftr-344	24	1	although	although	SCONJ
ftr-344	24	2	professor	professor	NOUN
ftr-344	24	3	dodge	dodge	NOUN
ftr-344	24	4	is	be	AUX
ftr-344	24	5	correct	correct	ADJ
ftr-344	24	6	that	that	SCONJ
ftr-344	24	7	the	the	DET
ftr-344	24	8	court	court	NOUN
ftr-344	24	9	in	in	ADP
ftr-344	24	10	glenshaw	glenshaw	ADJ
ftr-344	24	11	glass	glass	NOUN
ftr-344	24	12	does	do	AUX
ftr-344	24	13	not	not	PART
ftr-344	24	14	adopt	adopt	VERB
ftr-344	24	15	a	a	DET
ftr-344	24	16	formulation	formulation	NOUN
ftr-344	24	17	that	that	PRON
ftr-344	24	18	says	say	VERB
ftr-344	24	19	"	"	PUNCT
ftr-344	24	20	we	we	PRON
ftr-344	24	21	define	define	VERB
ftr-344	24	22	income	income	NOUN
ftr-344	24	23	as	as	ADP
ftr-344	24	24	.	.	PUNCT
ftr-344	24	25	.	.	PUNCT
ftr-344	25	1	.	.	PUNCT
ftr-344	26	1	,	,	PUNCT
ftr-344	26	2	"	"	PUNCT
ftr-344	26	3	courts	court	NOUN
ftr-344	26	4	and	and	CCONJ
ftr-344	26	5	scholars	scholar	NOUN
ftr-344	26	6	following	follow	VERB
ftr-344	26	7	glenshaw	glenshaw	ADJ
ftr-344	26	8	glass	glass	NOUN
ftr-344	26	9	have	have	AUX
ftr-344	26	10	uniformly	uniformly	ADV
ftr-344	26	11	taken	take	VERB
ftr-344	26	12	the	the	DET
ftr-344	26	13	formulation	formulation	NOUN
ftr-344	26	14	announced	announce	VERB
ftr-344	26	15	in	in	ADP
ftr-344	26	16	glenshaw	glenshaw	ADJ
ftr-344	26	17	glass	glass	NOUN
ftr-344	26	18	to	to	PART
ftr-344	26	19	be	be	AUX
ftr-344	26	20	the	the	DET
ftr-344	26	21	definition	definition	NOUN
ftr-344	26	22	of	of	ADP
ftr-344	26	23	income	income	NOUN
ftr-344	26	24	and	and	CCONJ
ftr-344	26	25	we	we	PRON
ftr-344	26	26	do	do	VERB
ftr-344	26	27	likewise	likewise	ADV
ftr-344	26	28	here	here	ADV
ftr-344	26	29	.	.	PUNCT
ftr-344	27	1	the	the	DET
ftr-344	27	2	title	title	NOUN
ftr-344	27	3	of	of	ADP
ftr-344	27	4	professor	professor	NOUN
ftr-344	27	5	dodge	dodge	PROPN
ftr-344	27	6	's	's	PART
ftr-344	27	7	chapter	chapter	NOUN
ftr-344	27	8	in	in	ADP
ftr-344	27	9	tax	tax	NOUN
ftr-344	27	10	stories	story	NOUN
ftr-344	27	11	,	,	PUNCT
ftr-344	27	12	and	and	CCONJ
ftr-344	27	13	indeed	indeed	ADV
ftr-344	27	14	,	,	PUNCT
ftr-344	27	15	its	its	PRON
ftr-344	27	16	placement	placement	NOUN
ftr-344	27	17	as	as	ADP
ftr-344	27	18	the	the	DET
ftr-344	27	19	first	first	ADJ
ftr-344	27	20	chapter	chapter	NOUN
ftr-344	27	21	in	in	ADP
ftr-344	27	22	that	that	DET
ftr-344	27	23	book	book	NOUN
ftr-344	27	24	,	,	PUNCT
ftr-344	27	25	suggests	suggest	VERB
ftr-344	27	26	that	that	SCONJ
ftr-344	27	27	we	we	PRON
ftr-344	27	28	are	be	AUX
ftr-344	27	29	not	not	PART
ftr-344	27	30	alone	alone	ADJ
ftr-344	27	31	.	.	PUNCT
ftr-344	28	1	2	2	X
ftr-344	28	2	.	.	X
ftr-344	28	3	section	section	NOUN
ftr-344	28	4	61	61	NUM
ftr-344	28	5	provides	provide	VERB
ftr-344	28	6	:	:	PUNCT
ftr-344	28	7	"	"	PUNCT
ftr-344	28	8	except	except	SCONJ
ftr-344	28	9	as	as	ADV
ftr-344	28	10	otherwise	otherwise	ADV
ftr-344	28	11	provided	provide	VERB
ftr-344	28	12	in	in	ADP
ftr-344	28	13	this	this	DET
ftr-344	28	14	subtitle	subtitle	NOUN
ftr-344	28	15	,	,	PUNCT
ftr-344	28	16	gross	gross	ADJ
ftr-344	28	17	income	income	NOUN
ftr-344	28	18	means	mean	VERB
ftr-344	28	19	income	income	NOUN
ftr-344	28	20	from	from	ADP
ftr-344	28	21	whatever	whatever	DET
ftr-344	28	22	source	source	NOUN
ftr-344	28	23	derived	derive	VERB
ftr-344	28	24	,	,	PUNCT
ftr-344	28	25	including	include	VERB
ftr-344	28	26	(	(	PUNCT
ftr-344	28	27	but	but	CCONJ
ftr-344	28	28	not	not	PART
ftr-344	28	29	limited	limit	VERB
ftr-344	28	30	to	to	ADP
ftr-344	28	31	)	)	PUNCT
ftr-344	28	32	the	the	DET
ftr-344	28	33	following	follow	VERB
ftr-344	28	34	items	item	NOUN
ftr-344	28	35	.	.	PUNCT
ftr-344	28	36	.	.	PUNCT
ftr-344	28	37	.	.	PUNCT
ftr-344	28	38	.	.	PUNCT
ftr-344	29	1	"	"	PUNCT
ftr-344	29	2	i.r.c	i.r.c	NOUN
ftr-344	29	3	.	.	PUNCT
ftr-344	30	1	§	§	PROPN
ftr-344	30	2	61	61	NUM
ftr-344	30	3	.	.	PUNCT
ftr-344	31	1	the	the	DET
ftr-344	31	2	list	list	NOUN
ftr-344	31	3	of	of	ADP
ftr-344	31	4	specific	specific	ADJ
ftr-344	31	5	inclusions	inclusion	NOUN
ftr-344	31	6	contains	contain	VERB
ftr-344	31	7	principally	principally	ADV
ftr-344	31	8	receipts	receipt	NOUN
ftr-344	31	9	that	that	PRON
ftr-344	31	10	are	be	AUX
ftr-344	31	11	fairly	fairly	ADV
ftr-344	31	12	obviously	obviously	ADV
ftr-344	31	13	income	income	NOUN
ftr-344	31	14	,	,	PUNCT
ftr-344	31	15	such	such	ADJ
ftr-344	31	16	as	as	ADP
ftr-344	31	17	compensation	compensation	NOUN
ftr-344	31	18	for	for	ADP
ftr-344	31	19	services	service	NOUN
ftr-344	31	20	.	.	PUNCT
ftr-344	32	1	this	this	DET
ftr-344	32	2	formulation	formulation	NOUN
ftr-344	32	3	is	be	AUX
ftr-344	32	4	not	not	PART
ftr-344	32	5	tautological	tautological	ADJ
ftr-344	32	6	if	if	SCONJ
ftr-344	32	7	gross	gross	ADJ
ftr-344	32	8	income	income	NOUN
ftr-344	32	9	is	be	AUX
ftr-344	32	10	viewed	view	VERB
ftr-344	32	11	as	as	ADP
ftr-344	32	12	"	"	PUNCT
ftr-344	32	13	merely	merely	ADV
ftr-344	32	14	a	a	DET
ftr-344	32	15	phrase	phrase	NOUN
ftr-344	32	16	indicating	indicate	VERB
ftr-344	32	17	a	a	DET
ftr-344	32	18	step	step	NOUN
ftr-344	32	19	in	in	ADP
ftr-344	32	20	the	the	DET
ftr-344	32	21	mathematical	mathematical	ADJ
ftr-344	32	22	computation	computation	NOUN
ftr-344	32	23	"	"	PUNCT
ftr-344	32	24	for	for	ADP
ftr-344	32	25	which	which	PRON
ftr-344	32	26	the	the	DET
ftr-344	32	27	term	term	NOUN
ftr-344	32	28	"	"	PUNCT
ftr-344	32	29	statutory	statutory	ADJ
ftr-344	32	30	base	base	NOUN
ftr-344	32	31	"	"	PUNCT
ftr-344	32	32	could	could	AUX
ftr-344	32	33	well	well	ADV
ftr-344	32	34	be	be	AUX
ftr-344	32	35	substituted	substitute	VERB
ftr-344	32	36	.	.	PUNCT
ftr-344	33	1	stanley	stanley	PROPN
ftr-344	33	2	s.	s.	PROPN
ftr-344	33	3	surrey	surrey	PROPN
ftr-344	33	4	&	&	CCONJ
ftr-344	33	5	william	william	PROPN
ftr-344	33	6	c.	c.	PROPN
ftr-344	33	7	warren	warren	PROPN
ftr-344	33	8	,	,	PUNCT
ftr-344	33	9	the	the	DET
ftr-344	33	10	income	income	NOUN
ftr-344	33	11	tax	tax	NOUN
ftr-344	33	12	project	project	NOUN
ftr-344	33	13	of	of	ADP
ftr-344	33	14	the	the	DET
ftr-344	33	15	american	american	PROPN
ftr-344	33	16	law	law	PROPN
ftr-344	33	17	institute	institute	PROPN
ftr-344	33	18	:	:	PUNCT
ftr-344	33	19	gross	gross	ADJ
ftr-344	33	20	income	income	NOUN
ftr-344	33	21	,	,	PUNCT
ftr-344	33	22	deductions	deduction	NOUN
ftr-344	33	23	,	,	PUNCT
ftr-344	33	24	accounting	accounting	NOUN
ftr-344	33	25	,	,	PUNCT
ftr-344	33	26	gains	gain	NOUN
ftr-344	33	27	and	and	CCONJ
ftr-344	33	28	losses	loss	NOUN
ftr-344	33	29	,	,	PUNCT
ftr-344	33	30	cancellation	cancellation	NOUN
ftr-344	33	31	ofindebtedness	ofindebtedness	NOUN
ftr-344	33	32	,	,	PUNCT
ftr-344	33	33	66	66	NUM
ftr-344	33	34	harv	harv	NOUN
ftr-344	33	35	.	.	PUNCT
ftr-344	34	1	l.	l.	PROPN
ftr-344	34	2	rev	rev	PROPN
ftr-344	34	3	.	.	PROPN
ftr-344	34	4	761	761	NUM
ftr-344	34	5	,	,	PUNCT
ftr-344	34	6	771	771	NUM
ftr-344	34	7	(	(	PUNCT
ftr-344	34	8	1953	1953	NUM
ftr-344	34	9	)	)	PUNCT
ftr-344	34	10	.	.	PUNCT
ftr-344	35	1	3	3	X
ftr-344	35	2	.	.	X
ftr-344	36	1	the	the	DET
ftr-344	36	2	regulations	regulation	NOUN
ftr-344	36	3	shed	shed	VERB
ftr-344	36	4	a	a	DET
ftr-344	36	5	bit	bit	NOUN
ftr-344	36	6	of	of	ADP
ftr-344	36	7	light	light	NOUN
ftr-344	36	8	by	by	ADP
ftr-344	36	9	including	include	VERB
ftr-344	36	10	additional	additional	ADJ
ftr-344	36	11	specific	specific	ADJ
ftr-344	36	12	items	item	NOUN
ftr-344	36	13	,	,	PUNCT
ftr-344	36	14	such	such	ADJ
ftr-344	36	15	as	as	ADP
ftr-344	36	16	some	some	DET
ftr-344	36	17	fringe	fringe	NOUN
ftr-344	36	18	benefits	benefit	NOUN
ftr-344	36	19	and	and	CCONJ
ftr-344	36	20	treasure	treasure	NOUN
ftr-344	36	21	trove	trove	NOUN
ftr-344	36	22	,	,	PUNCT
ftr-344	36	23	treas	treas	PROPN
ftr-344	36	24	.	.	PUNCT
ftr-344	37	1	reg	reg	PROPN
ftr-344	37	2	.	.	PUNCT
ftr-344	38	1	§	§	PROPN
ftr-344	38	2	1.61	1.61	NUM
ftr-344	38	3	-	-	SYM
ftr-344	38	4	14	14	NUM
ftr-344	38	5	,	,	PUNCT
ftr-344	38	6	but	but	CCONJ
ftr-344	38	7	despite	despite	SCONJ
ftr-344	38	8	the	the	DET
ftr-344	38	9	tremendous	tremendous	ADJ
ftr-344	38	10	and	and	CCONJ
ftr-344	38	11	increasing	increase	VERB
ftr-344	38	12	girth	girth	NOUN
ftr-344	38	13	of	of	ADP
ftr-344	38	14	the	the	DET
ftr-344	38	15	code	code	NOUN
ftr-344	38	16	,	,	PUNCT
ftr-344	38	17	the	the	DET
ftr-344	38	18	glenshaw	glenshaw	ADJ
ftr-344	38	19	glass	glass	NOUN
ftr-344	38	20	formulation	formulation	NOUN
ftr-344	38	21	remains	remain	VERB
ftr-344	38	22	the	the	DET
ftr-344	38	23	starting	starting	NOUN
ftr-344	38	24	point	point	NOUN
ftr-344	38	25	for	for	ADP
ftr-344	38	26	defining	define	VERB
ftr-344	38	27	income	income	NOUN
ftr-344	38	28	.	.	PUNCT
ftr-344	39	1	4	4	X
ftr-344	39	2	.	.	X
ftr-344	39	3	henry	henry	PROPN
ftr-344	39	4	c.	c.	PROPN
ftr-344	39	5	simons	simons	PROPN
ftr-344	39	6	,	,	PUNCT
ftr-344	39	7	personal	personal	ADJ
ftr-344	39	8	income	income	NOUN
ftr-344	39	9	taxation	taxation	NOUN
ftr-344	39	10	50	50	NUM
ftr-344	39	11	(	(	PUNCT
ftr-344	39	12	1938	1938	NUM
ftr-344	39	13	)	)	PUNCT
ftr-344	39	14	.	.	PUNCT
ftr-344	40	1	the	the	DET
ftr-344	40	2	glenshaw	glenshaw	ADJ
ftr-344	40	3	glass	glass	NOUN
ftr-344	40	4	definition	definition	NOUN
ftr-344	40	5	differs	differ	VERB
ftr-344	40	6	from	from	ADP
ftr-344	40	7	haig	haig	PROPN
ftr-344	40	8	-	-	PUNCT
ftr-344	40	9	simons	simon	NOUN
ftr-344	40	10	because	because	SCONJ
ftr-344	40	11	glenshaw	glenshaw	ADJ
ftr-344	40	12	glass	glass	NOUN
ftr-344	40	13	requires	require	VERB
ftr-344	40	14	realization	realization	NOUN
ftr-344	40	15	,	,	PUNCT
ftr-344	40	16	but	but	CCONJ
ftr-344	40	17	its	its	PRON
ftr-344	40	18	inclusion	inclusion	NOUN
ftr-344	40	19	of	of	ADP
ftr-344	40	20	all	all	DET
ftr-344	40	21	accessions	accession	NOUN
ftr-344	40	22	makes	make	VERB
ftr-344	40	23	it	it	PRON
ftr-344	40	24	otherwise	otherwise	ADV
ftr-344	40	25	just	just	ADV
ftr-344	40	26	as	as	ADV
ftr-344	40	27	broad	broad	ADJ
ftr-344	40	28	as	as	ADP
ftr-344	40	29	haig	haig	PROPN
ftr-344	40	30	-	-	PUNCT
ftr-344	40	31	simons	simon	NOUN
ftr-344	40	32	.	.	PUNCT
ftr-344	41	1	see	see	VERB
ftr-344	41	2	infra	infra	NOUN
ftr-344	41	3	notes	note	VERB
ftr-344	41	4	45	45	NUM
ftr-344	41	5	-	-	SYM
ftr-344	41	6	46	46	NUM
ftr-344	41	7	and	and	CCONJ
ftr-344	41	8	accompanying	accompany	VERB
ftr-344	41	9	text	text	NOUN
ftr-344	41	10	.	.	PUNCT
ftr-344	42	1	5	5	X
ftr-344	42	2	.	.	X
ftr-344	42	3	in	in	ADP
ftr-344	42	4	addition	addition	NOUN
ftr-344	42	5	,	,	PUNCT
ftr-344	42	6	as	as	SCONJ
ftr-344	42	7	zoe	zoe	PROPN
ftr-344	42	8	and	and	CCONJ
ftr-344	42	9	john	john	PROPN
ftr-344	42	10	prebble	prebble	PROPN
ftr-344	42	11	have	have	AUX
ftr-344	42	12	noted	note	VERB
ftr-344	42	13	,	,	PUNCT
ftr-344	42	14	"	"	PUNCT
ftr-344	42	15	[	[	X
ftr-344	42	16	t]here	t]here	PROPN
ftr-344	42	17	is	be	AUX
ftr-344	42	18	a	a	DET
ftr-344	42	19	strong	strong	ADJ
ftr-344	42	20	tradition	tradition	NOUN
ftr-344	42	21	of	of	ADP
ftr-344	42	22	construing	construe	VERB
ftr-344	42	23	tax	tax	NOUN
ftr-344	42	24	statutes	statute	NOUN
ftr-344	42	25	literally	literally	ADV
ftr-344	42	26	,	,	PUNCT
ftr-344	42	27	"	"	PUNCT
ftr-344	42	28	zoc	zoc	PROPN
ftr-344	42	29	prebble	prebble	PROPN
ftr-344	42	30	&	&	CCONJ
ftr-344	42	31	john	john	PROPN
ftr-344	42	32	prebble	prebble	PROPN
ftr-344	42	33	,	,	PUNCT
ftr-344	42	34	the	the	DET
ftr-344	42	35	296	296	NUM
ftr-344	42	36	[	[	NOUN
ftr-344	42	37	vol	vol	NOUN
ftr-344	42	38	.	.	PUNCT
ftr-344	43	1	11:5	11:5	NUM
ftr-344	43	2	defining	define	VERB
ftr-344	43	3	income	income	NOUN
ftr-344	43	4	income	income	NOUN
ftr-344	43	5	appears	appear	VERB
ftr-344	43	6	clear	clear	ADJ
ftr-344	43	7	and	and	CCONJ
ftr-344	43	8	is	be	AUX
ftr-344	43	9	generally	generally	ADV
ftr-344	43	10	treated	treat	VERB
ftr-344	43	11	as	as	ADP
ftr-344	43	12	immutable	immutable	ADJ
ftr-344	43	13	.	.	PUNCT
ftr-344	44	1	the	the	DET
ftr-344	44	2	analysis	analysis	NOUN
ftr-344	44	3	begins	begin	VERB
ftr-344	44	4	with	with	ADP
ftr-344	44	5	the	the	DET
ftr-344	44	6	broad	broad	ADJ
ftr-344	44	7	mandate	mandate	NOUN
ftr-344	44	8	of	of	ADP
ftr-344	44	9	section	section	NOUN
ftr-344	44	10	61	61	NUM
ftr-344	44	11	and	and	CCONJ
ftr-344	44	12	glenshaw	glenshaw	ADJ
ftr-344	44	13	glass	glass	NOUN
ftr-344	44	14	.	.	PUNCT
ftr-344	45	1	as	as	ADV
ftr-344	45	2	long	long	ADV
ftr-344	45	3	as	as	SCONJ
ftr-344	45	4	there	there	PRON
ftr-344	45	5	is	be	VERB
ftr-344	45	6	a	a	DET
ftr-344	45	7	realized	realize	VERB
ftr-344	45	8	accession	accession	NOUN
ftr-344	45	9	in	in	ADP
ftr-344	45	10	the	the	DET
ftr-344	45	11	economic	economic	ADJ
ftr-344	45	12	sense	sense	NOUN
ftr-344	45	13	within	within	ADP
ftr-344	45	14	the	the	DET
ftr-344	45	15	taxpayer	taxpayer	NOUN
ftr-344	45	16	's	's	PART
ftr-344	45	17	dominion	dominion	NOUN
ftr-344	45	18	,	,	PUNCT
ftr-344	45	19	glenshaw	glenshaw	ADJ
ftr-344	45	20	glass	glass	NOUN
ftr-344	45	21	would	would	AUX
ftr-344	45	22	seem	seem	VERB
ftr-344	45	23	to	to	PART
ftr-344	45	24	provide	provide	VERB
ftr-344	45	25	that	that	SCONJ
ftr-344	45	26	there	there	PRON
ftr-344	45	27	is	be	VERB
ftr-344	45	28	income	income	NOUN
ftr-344	45	29	unless	unless	SCONJ
ftr-344	45	30	,	,	PUNCT
ftr-344	45	31	pursuant	pursuant	ADJ
ftr-344	45	32	to	to	ADP
ftr-344	45	33	the	the	DET
ftr-344	45	34	very	very	ADV
ftr-344	45	35	first	first	ADJ
ftr-344	45	36	words	word	NOUN
ftr-344	45	37	of	of	ADP
ftr-344	45	38	section	section	NOUN
ftr-344	45	39	61	61	NUM
ftr-344	45	40	,	,	PUNCT
ftr-344	45	41	there	there	PRON
ftr-344	45	42	is	be	VERB
ftr-344	45	43	an	an	DET
ftr-344	45	44	exclusion	exclusion	NOUN
ftr-344	45	45	in	in	ADP
ftr-344	45	46	the	the	DET
ftr-344	45	47	statute	statute	NOUN
ftr-344	45	48	.	.	PUNCT
ftr-344	46	1	from	from	ADP
ftr-344	46	2	the	the	DET
ftr-344	46	3	time	time	NOUN
ftr-344	46	4	they	they	PRON
ftr-344	46	5	are	be	AUX
ftr-344	46	6	introduced	introduce	VERB
ftr-344	46	7	to	to	ADP
ftr-344	46	8	the	the	DET
ftr-344	46	9	tax	tax	NOUN
ftr-344	46	10	law	law	NOUN
ftr-344	46	11	,	,	PUNCT
ftr-344	46	12	students	student	NOUN
ftr-344	46	13	are	be	AUX
ftr-344	46	14	taught	teach	VERB
ftr-344	46	15	this	this	DET
ftr-344	46	16	analytical	analytical	ADJ
ftr-344	46	17	structure	structure	NOUN
ftr-344	46	18	,	,	PUNCT
ftr-344	46	19	and	and	CCONJ
ftr-344	46	20	by	by	ADP
ftr-344	46	21	the	the	DET
ftr-344	46	22	time	time	NOUN
ftr-344	46	23	they	they	PRON
ftr-344	46	24	become	become	VERB
ftr-344	46	25	practitioners	practitioner	NOUN
ftr-344	46	26	and	and	CCONJ
ftr-344	46	27	then	then	ADV
ftr-344	46	28	judges	judge	NOUN
ftr-344	46	29	or	or	CCONJ
ftr-344	46	30	scholars	scholar	NOUN
ftr-344	46	31	,	,	PUNCT
ftr-344	46	32	it	it	PRON
ftr-344	46	33	is	be	AUX
ftr-344	46	34	second	second	ADJ
ftr-344	46	35	nature	nature	NOUN
ftr-344	46	36	.	.	PUNCT
ftr-344	47	1	the	the	DET
ftr-344	47	2	apparent	apparent	ADJ
ftr-344	47	3	breadth	breadth	NOUN
ftr-344	47	4	of	of	ADP
ftr-344	47	5	the	the	DET
ftr-344	47	6	glenshaw	glenshaw	ADJ
ftr-344	47	7	glass	glass	NOUN
ftr-344	47	8	formulation	formulation	NOUN
ftr-344	47	9	seems	seem	VERB
ftr-344	47	10	to	to	PART
ftr-344	47	11	give	give	VERB
ftr-344	47	12	the	the	DET
ftr-344	47	13	internal	internal	ADJ
ftr-344	47	14	revenue	revenue	NOUN
ftr-344	47	15	service	service	NOUN
ftr-344	47	16	(	(	PUNCT
ftr-344	47	17	irs	irs	PROPN
ftr-344	47	18	)	)	PUNCT
ftr-344	47	19	wide	wide	ADJ
ftr-344	47	20	authority	authority	NOUN
ftr-344	47	21	to	to	PART
ftr-344	47	22	tax	tax	VERB
ftr-344	47	23	accessions	accession	NOUN
ftr-344	47	24	to	to	ADP
ftr-344	47	25	wealth	wealth	NOUN
ftr-344	47	26	.	.	PUNCT
ftr-344	48	1	nevertheless	nevertheless	ADV
ftr-344	48	2	,	,	PUNCT
ftr-344	48	3	the	the	DET
ftr-344	48	4	irs	irs	PROPN
ftr-344	48	5	has	have	AUX
ftr-344	48	6	sometimes	sometimes	ADV
ftr-344	48	7	taken	take	VERB
ftr-344	48	8	the	the	DET
ftr-344	48	9	position	position	NOUN
ftr-344	48	10	that	that	SCONJ
ftr-344	48	11	a	a	DET
ftr-344	48	12	particular	particular	ADJ
ftr-344	48	13	accession	accession	NOUN
ftr-344	48	14	is	be	AUX
ftr-344	48	15	income	income	NOUN
ftr-344	48	16	,	,	PUNCT
ftr-344	48	17	only	only	ADV
ftr-344	48	18	to	to	PART
ftr-344	48	19	be	be	AUX
ftr-344	48	20	rebuffed	rebuff	VERB
ftr-344	48	21	by	by	ADP
ftr-344	48	22	a	a	DET
ftr-344	48	23	trial	trial	NOUN
ftr-344	48	24	or	or	CCONJ
ftr-344	48	25	appellate	appellate	ADJ
ftr-344	48	26	court	court	NOUN
ftr-344	48	27	and	and	CCONJ
ftr-344	48	28	then	then	ADV
ftr-344	48	29	abandon	abandon	VERB
ftr-344	48	30	its	its	PRON
ftr-344	48	31	position.7	position.7	PROPN
ftr-344	48	32	other	other	ADJ
ftr-344	48	33	times	time	NOUN
ftr-344	48	34	the	the	DET
ftr-344	48	35	irs	irs	PROPN
ftr-344	48	36	has	have	AUX
ftr-344	48	37	chosen	choose	VERB
ftr-344	48	38	not	not	PART
ftr-344	48	39	to	to	PART
ftr-344	48	40	take	take	VERB
ftr-344	48	41	the	the	DET
ftr-344	48	42	position	position	NOUN
ftr-344	48	43	that	that	SCONJ
ftr-344	48	44	a	a	DET
ftr-344	48	45	particular	particular	ADJ
ftr-344	48	46	accession	accession	NOUN
ftr-344	48	47	is	be	AUX
ftr-344	48	48	income	income	NOUN
ftr-344	48	49	at	at	ADP
ftr-344	48	50	all.8	all.8	PROPN
ftr-344	48	51	for	for	ADP
ftr-344	48	52	example	example	NOUN
ftr-344	48	53	,	,	PUNCT
ftr-344	48	54	courts	court	NOUN
ftr-344	48	55	and	and	CCONJ
ftr-344	48	56	the	the	DET
ftr-344	48	57	irs	irs	PROPN
ftr-344	48	58	have	have	AUX
ftr-344	48	59	concluded	conclude	VERB
ftr-344	48	60	that	that	SCONJ
ftr-344	48	61	"	"	PUNCT
ftr-344	48	62	imputed	impute	VERB
ftr-344	48	63	"	"	PUNCT
ftr-344	48	64	income	income	NOUN
ftr-344	48	65	is	be	AUX
ftr-344	48	66	not	not	PART
ftr-344	48	67	income	income	NOUN
ftr-344	48	68	even	even	ADV
ftr-344	48	69	though	though	SCONJ
ftr-344	48	70	nothing	nothing	PRON
ftr-344	48	71	in	in	ADP
ftr-344	48	72	the	the	DET
ftr-344	48	73	glenshaw	glenshaw	ADJ
ftr-344	48	74	glass	glass	NOUN
ftr-344	48	75	definition	definition	NOUN
ftr-344	48	76	specifically	specifically	ADV
ftr-344	48	77	excludes	exclude	VERB
ftr-344	48	78	it	it	PRON
ftr-344	48	79	.	.	PUNCT
ftr-344	49	1	9	9	NUM
ftr-344	49	2	similarly	similarly	ADV
ftr-344	49	3	,	,	PUNCT
ftr-344	49	4	courts	court	NOUN
ftr-344	49	5	have	have	AUX
ftr-344	49	6	held	hold	VERB
ftr-344	49	7	that	that	SCONJ
ftr-344	49	8	neither	neither	CCONJ
ftr-344	49	9	meals	meal	NOUN
ftr-344	49	10	and	and	CCONJ
ftr-344	49	11	lodging	lodging	NOUN
ftr-344	49	12	provided	provide	VERB
ftr-344	49	13	by	by	ADP
ftr-344	49	14	an	an	DET
ftr-344	49	15	morality	morality	NOUN
ftr-344	49	16	of	of	ADP
ftr-344	49	17	tax	tax	NOUN
ftr-344	49	18	avoidance	avoidance	NOUN
ftr-344	49	19	,	,	PUNCT
ftr-344	49	20	20	20	NUM
ftr-344	49	21	creighton	creighton	PROPN
ftr-344	49	22	l.	l.	PROPN
ftr-344	49	23	rev	rev	PROPN
ftr-344	49	24	.	.	PROPN
ftr-344	49	25	101	101	NUM
ftr-344	49	26	,	,	PUNCT
ftr-344	49	27	123	123	NUM
ftr-344	49	28	(	(	PUNCT
ftr-344	49	29	2010	2010	NUM
ftr-344	49	30	)	)	PUNCT
ftr-344	49	31	,	,	PUNCT
ftr-344	49	32	and	and	CCONJ
ftr-344	49	33	in	in	ADP
ftr-344	49	34	this	this	DET
ftr-344	49	35	context	context	NOUN
ftr-344	49	36	there	there	PRON
ftr-344	49	37	would	would	AUX
ftr-344	49	38	seem	seem	VERB
ftr-344	49	39	to	to	PART
ftr-344	49	40	be	be	AUX
ftr-344	49	41	scant	scant	ADJ
ftr-344	49	42	reason	reason	NOUN
ftr-344	49	43	to	to	PART
ftr-344	49	44	do	do	VERB
ftr-344	49	45	otherwise	otherwise	ADV
ftr-344	49	46	because	because	SCONJ
ftr-344	49	47	the	the	DET
ftr-344	49	48	statutory	statutory	ADJ
ftr-344	49	49	language	language	NOUN
ftr-344	49	50	seems	seem	VERB
ftr-344	49	51	to	to	PART
ftr-344	49	52	further	further	VERB
ftr-344	49	53	the	the	DET
ftr-344	49	54	policies	policy	NOUN
ftr-344	49	55	that	that	PRON
ftr-344	49	56	underlie	underlie	VERB
ftr-344	49	57	the	the	DET
ftr-344	49	58	tax	tax	NOUN
ftr-344	49	59	law	law	NOUN
ftr-344	49	60	.	.	PUNCT
ftr-344	50	1	for	for	ADP
ftr-344	50	2	an	an	DET
ftr-344	50	3	important	important	ADJ
ftr-344	50	4	dissenting	dissent	VERB
ftr-344	50	5	view	view	NOUN
ftr-344	50	6	,	,	PUNCT
ftr-344	50	7	which	which	PRON
ftr-344	50	8	will	will	AUX
ftr-344	50	9	be	be	AUX
ftr-344	50	10	discussed	discuss	VERB
ftr-344	50	11	at	at	ADP
ftr-344	50	12	greater	great	ADJ
ftr-344	50	13	length	length	NOUN
ftr-344	50	14	below	below	ADV
ftr-344	50	15	,	,	PUNCT
ftr-344	50	16	see	see	VERB
ftr-344	50	17	lawrence	lawrence	PROPN
ftr-344	50	18	a.	a.	PROPN
ftr-344	50	19	zelenak	zelenak	PROPN
ftr-344	50	20	&	&	CCONJ
ftr-344	50	21	martin	martin	PROPN
ftr-344	50	22	j.	j.	PROPN
ftr-344	50	23	mcmahon	mcmahon	PROPN
ftr-344	50	24	,	,	PUNCT
ftr-344	50	25	jr	jr	PROPN
ftr-344	50	26	.	.	PROPN
ftr-344	50	27	,	,	PUNCT
ftr-344	50	28	taxing	tax	VERB
ftr-344	50	29	baseballs	baseball	NOUN
ftr-344	50	30	and	and	CCONJ
ftr-344	50	31	other	other	ADJ
ftr-344	50	32	found	find	VERB
ftr-344	50	33	property	property	NOUN
ftr-344	50	34	,	,	PUNCT
ftr-344	50	35	84	84	NUM
ftr-344	50	36	tax	tax	NOUN
ftr-344	50	37	notes	note	NOUN
ftr-344	50	38	1299	1299	NUM
ftr-344	50	39	(	(	PUNCT
ftr-344	50	40	1999	1999	NUM
ftr-344	50	41	)	)	PUNCT
ftr-344	50	42	.	.	PUNCT
ftr-344	51	1	6	6	X
ftr-344	51	2	.	.	X
ftr-344	51	3	even	even	ADV
ftr-344	51	4	the	the	DET
ftr-344	51	5	suggestion	suggestion	NOUN
ftr-344	51	6	of	of	ADP
ftr-344	51	7	a	a	DET
ftr-344	51	8	different	different	ADJ
ftr-344	51	9	approach	approach	NOUN
ftr-344	51	10	to	to	ADP
ftr-344	51	11	defining	define	VERB
ftr-344	51	12	income	income	NOUN
ftr-344	51	13	is	be	AUX
ftr-344	51	14	so	so	ADV
ftr-344	51	15	anathema	anathema	NOUN
ftr-344	51	16	to	to	ADP
ftr-344	51	17	tax	tax	NOUN
ftr-344	51	18	scholars	scholar	NOUN
ftr-344	51	19	that	that	PRON
ftr-344	51	20	it	it	PRON
ftr-344	51	21	was	be	AUX
ftr-344	51	22	described	describe	VERB
ftr-344	51	23	as	as	ADP
ftr-344	51	24	an	an	DET
ftr-344	51	25	"	"	PUNCT
ftr-344	51	26	untenable	untenable	ADJ
ftr-344	51	27	position	position	NOUN
ftr-344	51	28	"	"	PUNCT
ftr-344	51	29	that	that	PRON
ftr-344	51	30	would	would	AUX
ftr-344	51	31	result	result	VERB
ftr-344	51	32	in	in	ADP
ftr-344	51	33	"	"	PUNCT
ftr-344	51	34	bittker	bittker	NOUN
ftr-344	51	35	's	's	PART
ftr-344	51	36	quagmire	quagmire	NOUN
ftr-344	51	37	"	"	PUNCT
ftr-344	51	38	during	during	ADP
ftr-344	51	39	the	the	DET
ftr-344	51	40	late	late	ADJ
ftr-344	51	41	1960s	1960	NOUN
ftr-344	51	42	when	when	SCONJ
ftr-344	51	43	a	a	DET
ftr-344	51	44	(	(	PUNCT
ftr-344	51	45	ctb	ctb	NOUN
ftr-344	51	46	)	)	PUNCT
ftr-344	51	47	was	be	AUX
ftr-344	51	48	offered	offer	VERB
ftr-344	51	49	as	as	ADP
ftr-344	51	50	the	the	DET
ftr-344	51	51	foundation	foundation	NOUN
ftr-344	51	52	for	for	ADP
ftr-344	51	53	tax	tax	NOUN
ftr-344	51	54	reform	reform	NOUN
ftr-344	51	55	.	.	PUNCT
ftr-344	52	1	boris	boris	PROPN
ftr-344	52	2	i.	i.	PROPN
ftr-344	52	3	bittker	bittker	PROPN
ftr-344	52	4	,	,	PUNCT
ftr-344	52	5	comprehensive	comprehensive	ADJ
ftr-344	52	6	income	income	NOUN
ftr-344	52	7	taxation	taxation	NOUN
ftr-344	52	8	:	:	PUNCT
ftr-344	52	9	a	a	DET
ftr-344	52	10	response	response	NOUN
ftr-344	52	11	,	,	PUNCT
ftr-344	52	12	81	81	NUM
ftr-344	52	13	harv	harv	NOUN
ftr-344	52	14	.	.	PUNCT
ftr-344	53	1	l.	l.	PROPN
ftr-344	53	2	rev	rev	PROPN
ftr-344	53	3	.	.	PROPN
ftr-344	53	4	1032	1032	NUM
ftr-344	53	5	,	,	PUNCT
ftr-344	53	6	1041	1041	NUM
ftr-344	53	7	(	(	PUNCT
ftr-344	53	8	1968	1968	NUM
ftr-344	53	9	)	)	PUNCT
ftr-344	54	1	[	[	X
ftr-344	54	2	hereinafter	hereinafter	NOUN
ftr-344	54	3	bittker	bittker	NOUN
ftr-344	54	4	's	's	PART
ftr-344	54	5	ctb	ctb	NOUN
ftr-344	54	6	response	response	NOUN
ftr-344	54	7	]	]	PUNCT
ftr-344	54	8	;	;	PUNCT
ftr-344	54	9	see	see	VERB
ftr-344	54	10	infra	infra	NOUN
ftr-344	54	11	part	part	PROPN
ftr-344	54	12	ii	ii	NOUN
ftr-344	54	13	.	.	PUNCT
ftr-344	55	1	more	more	ADV
ftr-344	55	2	recently	recently	ADV
ftr-344	55	3	it	it	PRON
ftr-344	55	4	has	have	AUX
ftr-344	55	5	been	be	AUX
ftr-344	55	6	labeled	label	VERB
ftr-344	55	7	"	"	PUNCT
ftr-344	55	8	incoherent	incoherent	ADJ
ftr-344	55	9	.	.	PUNCT
ftr-344	55	10	"	"	PUNCT
ftr-344	56	1	joseph	joseph	PROPN
ftr-344	56	2	m.	m.	PROPN
ftr-344	56	3	dodge	dodge	PROPN
ftr-344	56	4	,	,	PUNCT
ftr-344	56	5	accessions	accession	NOUN
ftr-344	56	6	to	to	ADP
ftr-344	56	7	wealth	wealth	NOUN
ftr-344	56	8	,	,	PUNCT
ftr-344	56	9	realization	realization	NOUN
ftr-344	56	10	of	of	ADP
ftr-344	56	11	gross	gross	ADJ
ftr-344	56	12	income	income	NOUN
ftr-344	56	13	,	,	PUNCT
ftr-344	56	14	and	and	CCONJ
ftr-344	56	15	dominion	dominion	NOUN
ftr-344	56	16	and	and	CCONJ
ftr-344	56	17	control	control	NOUN
ftr-344	56	18	:	:	PUNCT
ftr-344	56	19	applying	apply	VERB
ftr-344	56	20	the	the	DET
ftr-344	56	21	"	"	PUNCT
ftr-344	56	22	claim	claim	NOUN
ftr-344	56	23	of	of	ADP
ftr-344	56	24	right	right	ADJ
ftr-344	56	25	doctrine	doctrine	NOUN
ftr-344	56	26	"	"	PUNCT
ftr-344	56	27	to	to	PART
ftr-344	56	28	found	find	VERB
ftr-344	56	29	objects	object	NOUN
ftr-344	56	30	,	,	PUNCT
ftr-344	56	31	including	include	VERB
ftr-344	56	32	record	record	NOUN
ftr-344	56	33	-	-	PUNCT
ftr-344	56	34	setting	set	VERB
ftr-344	56	35	baseballs	baseball	NOUN
ftr-344	56	36	,	,	PUNCT
ftr-344	56	37	5	5	NUM
ftr-344	56	38	fla	fla	NOUN
ftr-344	56	39	.	.	PUNCT
ftr-344	57	1	tax	tax	PROPN
ftr-344	57	2	rev	rev	PROPN
ftr-344	57	3	.	.	PROPN
ftr-344	57	4	685	685	NUM
ftr-344	57	5	,	,	PUNCT
ftr-344	57	6	691	691	NUM
ftr-344	57	7	(	(	PUNCT
ftr-344	57	8	2000	2000	NUM
ftr-344	57	9	)	)	PUNCT
ftr-344	58	1	[	[	X
ftr-344	58	2	hereinafter	hereinafter	NOUN
ftr-344	58	3	dodge	dodge	NOUN
ftr-344	58	4	,	,	PUNCT
ftr-344	58	5	claim	claim	NOUN
ftr-344	58	6	of	of	ADP
ftr-344	58	7	right	right	NOUN
ftr-344	58	8	]	]	X
ftr-344	58	9	.	.	PUNCT
ftr-344	59	1	indeed	indeed	ADV
ftr-344	59	2	,	,	PUNCT
ftr-344	59	3	professors	professor	NOUN
ftr-344	59	4	zelenak	zelenak	NOUN
ftr-344	59	5	and	and	CCONJ
ftr-344	59	6	mcmahon	mcmahon	PROPN
ftr-344	59	7	,	,	PUNCT
ftr-344	59	8	whose	whose	DET
ftr-344	59	9	suggestion	suggestion	NOUN
ftr-344	59	10	that	that	SCONJ
ftr-344	59	11	the	the	DET
ftr-344	59	12	analysis	analysis	NOUN
ftr-344	59	13	of	of	ADP
ftr-344	59	14	what	what	PRON
ftr-344	59	15	is	be	AUX
ftr-344	59	16	income	income	NOUN
ftr-344	59	17	should	should	AUX
ftr-344	59	18	begin	begin	VERB
ftr-344	59	19	with	with	ADP
ftr-344	59	20	cash	cash	NOUN
ftr-344	59	21	,	,	PUNCT
ftr-344	59	22	bringing	bring	VERB
ftr-344	59	23	in	in	ADP
ftr-344	59	24	property	property	NOUN
ftr-344	59	25	in	in	ADP
ftr-344	59	26	kind	kind	NOUN
ftr-344	59	27	only	only	ADV
ftr-344	59	28	as	as	ADP
ftr-344	59	29	necessary	necessary	ADJ
ftr-344	59	30	to	to	PART
ftr-344	59	31	prevent	prevent	VERB
ftr-344	59	32	avoidance	avoidance	NOUN
ftr-344	59	33	,	,	PUNCT
ftr-344	59	34	prompted	prompt	VERB
ftr-344	59	35	the	the	DET
ftr-344	59	36	charge	charge	NOUN
ftr-344	59	37	of	of	ADP
ftr-344	59	38	incoherence	incoherence	NOUN
ftr-344	59	39	,	,	PUNCT
ftr-344	59	40	acknowledge	acknowledge	VERB
ftr-344	59	41	their	their	PRON
ftr-344	59	42	own	own	ADJ
ftr-344	59	43	late	late	ADV
ftr-344	59	44	-	-	PUNCT
ftr-344	59	45	coming	coming	NOUN
ftr-344	59	46	to	to	ADP
ftr-344	59	47	that	that	DET
ftr-344	59	48	position	position	NOUN
ftr-344	59	49	.	.	PUNCT
ftr-344	60	1	zelenak	zelenak	PROPN
ftr-344	60	2	&	&	CCONJ
ftr-344	60	3	mcmahon	mcmahon	PROPN
ftr-344	60	4	,	,	PUNCT
ftr-344	60	5	supra	supra	PROPN
ftr-344	60	6	note	note	PROPN
ftr-344	60	7	5	5	NUM
ftr-344	60	8	,	,	PUNCT
ftr-344	60	9	at	at	ADP
ftr-344	60	10	1301	1301	NUM
ftr-344	60	11	n.13	n.13	NOUN
ftr-344	60	12	.	.	PUNCT
ftr-344	61	1	7	7	X
ftr-344	61	2	.	.	X
ftr-344	61	3	see	see	VERB
ftr-344	61	4	benaglia	benaglia	NOUN
ftr-344	61	5	v.	v.	ADP
ftr-344	61	6	comm'r	comm'r	PROPN
ftr-344	61	7	,	,	PUNCT
ftr-344	61	8	36	36	NUM
ftr-344	61	9	b.t.a	b.t.a	NOUN
ftr-344	61	10	.	.	PROPN
ftr-344	61	11	838	838	NUM
ftr-344	61	12	(	(	PUNCT
ftr-344	61	13	1937	1937	NUM
ftr-344	61	14	)	)	PUNCT
ftr-344	61	15	;	;	PUNCT
ftr-344	62	1	gotcher	gotcher	PROPN
ftr-344	62	2	v.	v.	PROPN
ftr-344	62	3	united	united	PROPN
ftr-344	62	4	states	states	PROPN
ftr-344	62	5	,	,	PUNCT
ftr-344	62	6	401	401	NUM
ftr-344	62	7	f.2d	f.2d	SYM
ftr-344	62	8	118	118	NUM
ftr-344	62	9	(	(	PUNCT
ftr-344	62	10	5th	5th	ADJ
ftr-344	62	11	cir	cir	NOUN
ftr-344	62	12	.	.	PUNCT
ftr-344	62	13	1968	1968	NUM
ftr-344	62	14	)	)	PUNCT
ftr-344	62	15	.	.	PUNCT
ftr-344	63	1	8	8	X
ftr-344	63	2	.	.	X
ftr-344	63	3	for	for	ADP
ftr-344	63	4	example	example	NOUN
ftr-344	63	5	,	,	PUNCT
ftr-344	63	6	the	the	DET
ftr-344	63	7	irs	irs	PROPN
ftr-344	63	8	has	have	AUX
ftr-344	63	9	not	not	PART
ftr-344	63	10	tried	try	VERB
ftr-344	63	11	to	to	PART
ftr-344	63	12	tax	tax	NOUN
ftr-344	63	13	support	support	NOUN
ftr-344	63	14	,	,	PUNCT
ftr-344	63	15	the	the	DET
ftr-344	63	16	value	value	NOUN
ftr-344	63	17	of	of	ADP
ftr-344	63	18	an	an	DET
ftr-344	63	19	expensive	expensive	ADJ
ftr-344	63	20	lunch	lunch	NOUN
ftr-344	63	21	provided	provide	VERB
ftr-344	63	22	by	by	ADP
ftr-344	63	23	a	a	DET
ftr-344	63	24	lawyer	lawyer	NOUN
ftr-344	63	25	to	to	ADP
ftr-344	63	26	a	a	DET
ftr-344	63	27	client	client	NOUN
ftr-344	63	28	,	,	PUNCT
ftr-344	63	29	or	or	CCONJ
ftr-344	63	30	the	the	DET
ftr-344	63	31	value	value	NOUN
ftr-344	63	32	of	of	ADP
ftr-344	63	33	record	record	NOUN
ftr-344	63	34	breaking	break	VERB
ftr-344	63	35	baseballs	baseball	NOUN
ftr-344	63	36	caught	catch	VERB
ftr-344	63	37	by	by	ADP
ftr-344	63	38	fans	fan	NOUN
ftr-344	63	39	.	.	PUNCT
ftr-344	64	1	see	see	VERB
ftr-344	64	2	infra	infra	NOUN
ftr-344	64	3	notes	note	VERB
ftr-344	64	4	48	48	NUM
ftr-344	64	5	,	,	PUNCT
ftr-344	64	6	52	52	NUM
ftr-344	64	7	,	,	PUNCT
ftr-344	64	8	90	90	NUM
ftr-344	64	9	-	-	SYM
ftr-344	64	10	94	94	NUM
ftr-344	64	11	and	and	CCONJ
ftr-344	64	12	accompanying	accompany	VERB
ftr-344	64	13	text	text	NOUN
ftr-344	64	14	.	.	PUNCT
ftr-344	65	1	9	9	X
ftr-344	65	2	.	.	X
ftr-344	65	3	even	even	ADV
ftr-344	65	4	professor	professor	PROPN
ftr-344	65	5	dodge	dodge	PROPN
ftr-344	65	6	,	,	PUNCT
ftr-344	65	7	who	who	PRON
ftr-344	65	8	asserts	assert	VERB
ftr-344	65	9	the	the	DET
ftr-344	65	10	incoherence	incoherence	NOUN
ftr-344	65	11	of	of	ADP
ftr-344	65	12	the	the	DET
ftr-344	65	13	zelenak	zelenak	NOUN
ftr-344	65	14	and	and	CCONJ
ftr-344	65	15	mcmahon	mcmahon	PROPN
ftr-344	65	16	approach	approach	NOUN
ftr-344	65	17	,	,	PUNCT
ftr-344	65	18	acknowledges	acknowledge	VERB
ftr-344	65	19	that	that	SCONJ
ftr-344	65	20	psychic	psychic	ADJ
ftr-344	65	21	benefits	benefit	NOUN
ftr-344	65	22	and	and	CCONJ
ftr-344	65	23	what	what	PRON
ftr-344	65	24	he	he	PRON
ftr-344	65	25	refers	refer	VERB
ftr-344	65	26	to	to	ADP
ftr-344	65	27	as	as	SCONJ
ftr-344	65	28	"	"	PUNCT
ftr-344	65	29	hypothetical	hypothetical	ADJ
ftr-344	65	30	"	"	PUNCT
ftr-344	65	31	or	or	CCONJ
ftr-344	65	32	imputed	impute	VERB
ftr-344	65	33	income	income	NOUN
ftr-344	65	34	are	be	AUX
ftr-344	65	35	not	not	PART
ftr-344	65	36	income	income	NOUN
ftr-344	65	37	.	.	PUNCT
ftr-344	66	1	see	see	VERB
ftr-344	66	2	dodge	dodge	NOUN
ftr-344	66	3	,	,	PUNCT
ftr-344	66	4	claim	claim	NOUN
ftr-344	66	5	of	of	ADP
ftr-344	66	6	right	right	ADJ
ftr-344	66	7	,	,	PUNCT
ftr-344	66	8	supra	supra	NOUN
ftr-344	66	9	2011	2011	NUM
ftr-344	66	10	]	]	SYM
ftr-344	66	11	297	297	NUM
ftr-344	66	12	florida	florida	PROPN
ftr-344	66	13	tax	tax	PROPN
ftr-344	66	14	review	review	NOUN
ftr-344	66	15	employer	employer	NOUN
ftr-344	66	16	on	on	ADP
ftr-344	66	17	the	the	DET
ftr-344	66	18	employer	employer	NOUN
ftr-344	66	19	's	's	PART
ftr-344	66	20	business	business	NOUN
ftr-344	66	21	premises	premise	NOUN
ftr-344	66	22	for	for	ADP
ftr-344	66	23	the	the	DET
ftr-344	66	24	convenience	convenience	NOUN
ftr-344	66	25	of	of	ADP
ftr-344	66	26	the	the	DET
ftr-344	66	27	employer'o	employer'o	PROPN
ftr-344	66	28	nor	nor	CCONJ
ftr-344	66	29	an	an	DET
ftr-344	66	30	expense	expense	NOUN
ftr-344	66	31	-	-	PUNCT
ftr-344	66	32	paid	pay	VERB
ftr-344	66	33	trip	trip	NOUN
ftr-344	66	34	to	to	ADP
ftr-344	66	35	germany	germany	PROPN
ftr-344	66	36	to	to	PART
ftr-344	66	37	inspect	inspect	VERB
ftr-344	66	38	vw	vw	PROPN
ftr-344	66	39	facilities	facility	NOUN
ftr-344	66	40	provided	provide	VERB
ftr-344	66	41	to	to	ADP
ftr-344	66	42	a	a	DET
ftr-344	66	43	vw	vw	NOUN
ftr-344	66	44	dealer	dealer	NOUN
ftr-344	66	45	to	to	PART
ftr-344	66	46	induce	induce	VERB
ftr-344	66	47	him	he	PRON
ftr-344	66	48	to	to	PART
ftr-344	66	49	make	make	VERB
ftr-344	66	50	an	an	DET
ftr-344	66	51	additional	additional	ADJ
ftr-344	66	52	investment	investment	NOUN
ftr-344	66	53	in	in	ADP
ftr-344	66	54	the	the	DET
ftr-344	66	55	dealership	dealership	NOUN
ftr-344	66	56	"	"	PUNCT
ftr-344	66	57	were	be	AUX
ftr-344	66	58	income	income	NOUN
ftr-344	66	59	,	,	PUNCT
ftr-344	66	60	and	and	CCONJ
ftr-344	66	61	the	the	DET
ftr-344	66	62	irs	irs	PROPN
ftr-344	66	63	acknowledges	acknowledge	VERB
ftr-344	66	64	that	that	SCONJ
ftr-344	66	65	cash	cash	NOUN
ftr-344	66	66	welfare	welfare	NOUN
ftr-344	66	67	payments	payment	NOUN
ftr-344	66	68	are	be	AUX
ftr-344	66	69	not	not	PART
ftr-344	66	70	income	income	NOUN
ftr-344	66	71	either.12	either.12	NOUN
ftr-344	66	72	sometimes	sometimes	ADV
ftr-344	66	73	,	,	PUNCT
ftr-344	66	74	as	as	ADP
ftr-344	66	75	in	in	ADP
ftr-344	66	76	the	the	DET
ftr-344	66	77	case	case	NOUN
ftr-344	66	78	of	of	ADP
ftr-344	66	79	"	"	PUNCT
ftr-344	66	80	swag	swag	NOUN
ftr-344	66	81	bags	bag	NOUN
ftr-344	66	82	"	"	PUNCT
ftr-344	66	83	given	give	VERB
ftr-344	66	84	to	to	ADP
ftr-344	66	85	nominees	nominee	NOUN
ftr-344	66	86	and	and	CCONJ
ftr-344	66	87	presenters	presenter	NOUN
ftr-344	66	88	at	at	ADP
ftr-344	66	89	the	the	DET
ftr-344	66	90	academy	academy	PROPN
ftr-344	66	91	awards	award	NOUN
ftr-344	66	92	,	,	PUNCT
ftr-344	66	93	the	the	DET
ftr-344	66	94	irs	irs	PROPN
ftr-344	66	95	has	have	AUX
ftr-344	66	96	taken	take	VERB
ftr-344	66	97	a	a	DET
ftr-344	66	98	position	position	NOUN
ftr-344	66	99	consistent	consistent	ADJ
ftr-344	66	100	with	with	ADP
ftr-344	66	101	the	the	DET
ftr-344	66	102	apparent	apparent	ADJ
ftr-344	66	103	breadth	breadth	NOUN
ftr-344	66	104	of	of	ADP
ftr-344	66	105	glenshaw	glenshaw	ADJ
ftr-344	66	106	glass,13	glass,13	NOUN
ftr-344	66	107	but	but	CCONJ
ftr-344	66	108	other	other	ADJ
ftr-344	66	109	times	time	NOUN
ftr-344	66	110	,	,	PUNCT
ftr-344	66	111	as	as	ADP
ftr-344	66	112	in	in	ADP
ftr-344	66	113	the	the	DET
ftr-344	66	114	case	case	NOUN
ftr-344	66	115	of	of	ADP
ftr-344	66	116	less	less	ADV
ftr-344	66	117	valuable	valuable	ADJ
ftr-344	66	118	free	free	ADJ
ftr-344	66	119	samples	sample	NOUN
ftr-344	66	120	received	receive	VERB
ftr-344	66	121	by	by	ADP
ftr-344	66	122	ordinary	ordinary	ADJ
ftr-344	66	123	people	people	NOUN
ftr-344	66	124	,	,	PUNCT
ftr-344	66	125	child	child	NOUN
ftr-344	66	126	support	support	NOUN
ftr-344	66	127	,	,	PUNCT
ftr-344	66	128	government	government	NOUN
ftr-344	66	129	transfer	transfer	NOUN
ftr-344	66	130	payments	payment	NOUN
ftr-344	66	131	,	,	PUNCT
ftr-344	66	132	government	government	NOUN
ftr-344	66	133	-	-	PUNCT
ftr-344	66	134	funded	fund	VERB
ftr-344	66	135	benefits	benefit	NOUN
ftr-344	66	136	(	(	PUNCT
ftr-344	66	137	such	such	ADJ
ftr-344	66	138	as	as	ADP
ftr-344	66	139	public	public	ADJ
ftr-344	66	140	education	education	NOUN
ftr-344	66	141	and	and	CCONJ
ftr-344	66	142	medical	medical	ADJ
ftr-344	66	143	care	care	NOUN
ftr-344	66	144	)	)	PUNCT
ftr-344	66	145	,	,	PUNCT
ftr-344	66	146	or	or	CCONJ
ftr-344	66	147	even	even	ADV
ftr-344	66	148	record	record	NOUN
ftr-344	66	149	-	-	PUNCT
ftr-344	66	150	breaking	break	VERB
ftr-344	66	151	baseballs	baseball	NOUN
ftr-344	66	152	caught	catch	VERB
ftr-344	66	153	by	by	ADP
ftr-344	66	154	baseball	baseball	NOUN
ftr-344	66	155	fans	fan	NOUN
ftr-344	66	156	,	,	PUNCT
ftr-344	66	157	it	it	PRON
ftr-344	66	158	has	have	VERB
ftr-344	66	159	not.14	not.14	NOUN
ftr-344	66	160	while	while	SCONJ
ftr-344	66	161	such	such	ADJ
ftr-344	66	162	instances	instance	NOUN
ftr-344	66	163	reflect	reflect	VERB
ftr-344	66	164	the	the	DET
ftr-344	66	165	irs	irs	PROPN
ftr-344	66	166	's	's	PART
ftr-344	66	167	and	and	CCONJ
ftr-344	66	168	the	the	DET
ftr-344	66	169	courts	court	NOUN
ftr-344	66	170	'	'	PART
ftr-344	66	171	reluctance	reluctance	NOUN
ftr-344	66	172	to	to	PART
ftr-344	66	173	attempt	attempt	VERB
ftr-344	66	174	to	to	PART
ftr-344	66	175	implement	implement	VERB
ftr-344	66	176	the	the	DET
ftr-344	66	177	full	full	ADJ
ftr-344	66	178	apparent	apparent	ADJ
ftr-344	66	179	breadth	breadth	NOUN
ftr-344	66	180	of	of	ADP
ftr-344	66	181	the	the	DET
ftr-344	66	182	glenshaw	glenshaw	ADJ
ftr-344	66	183	glass	glass	NOUN
ftr-344	66	184	definition	definition	NOUN
ftr-344	66	185	of	of	ADP
ftr-344	66	186	income	income	NOUN
ftr-344	66	187	,	,	PUNCT
ftr-344	66	188	neither	neither	CCONJ
ftr-344	66	189	the	the	DET
ftr-344	66	190	courts	court	NOUN
ftr-344	66	191	,	,	PUNCT
ftr-344	66	192	nor	nor	CCONJ
ftr-344	66	193	tax	tax	NOUN
ftr-344	66	194	scholars	scholar	NOUN
ftr-344	66	195	,	,	PUNCT
ftr-344	66	196	nor	nor	CCONJ
ftr-344	66	197	the	the	DET
ftr-344	66	198	irs	irs	PROPN
ftr-344	66	199	have	have	AUX
ftr-344	66	200	articulated	articulate	VERB
ftr-344	66	201	a	a	DET
ftr-344	66	202	comprehensive	comprehensive	ADJ
ftr-344	66	203	theory	theory	NOUN
ftr-344	66	204	that	that	PRON
ftr-344	66	205	explains	explain	VERB
ftr-344	66	206	all	all	PRON
ftr-344	66	207	of	of	ADP
ftr-344	66	208	these	these	DET
ftr-344	66	209	specific	specific	ADJ
ftr-344	66	210	outcomes	outcome	NOUN
ftr-344	66	211	.	.	PUNCT
ftr-344	66	212	'	'	PUNCT
ftr-344	67	1	5	5	NUM
ftr-344	67	2	perhaps	perhaps	ADV
ftr-344	67	3	in	in	ADP
ftr-344	67	4	reaching	reach	VERB
ftr-344	67	5	these	these	DET
ftr-344	67	6	conclusions	conclusion	NOUN
ftr-344	67	7	the	the	DET
ftr-344	67	8	courts	court	NOUN
ftr-344	67	9	and	and	CCONJ
ftr-344	67	10	the	the	DET
ftr-344	67	11	irs	irs	PROPN
ftr-344	67	12	are	be	AUX
ftr-344	67	13	being	be	AUX
ftr-344	67	14	lawless	lawless	ADJ
ftr-344	67	15	,	,	PUNCT
ftr-344	67	16	deliberately	deliberately	ADV
ftr-344	67	17	ignoring	ignore	VERB
ftr-344	67	18	the	the	DET
ftr-344	67	19	apparent	apparent	ADJ
ftr-344	67	20	mandate	mandate	NOUN
ftr-344	67	21	of	of	ADP
ftr-344	67	22	glenshaw	glenshaw	ADJ
ftr-344	67	23	glass	glass	NOUN
ftr-344	67	24	.	.	PUNCT
ftr-344	68	1	or	or	CCONJ
ftr-344	68	2	maybe	maybe	ADV
ftr-344	68	3	they	they	PRON
ftr-344	68	4	simply	simply	ADV
ftr-344	68	5	do	do	AUX
ftr-344	68	6	not	not	PART
ftr-344	68	7	understand	understand	VERB
ftr-344	68	8	the	the	DET
ftr-344	68	9	breadth	breadth	NOUN
ftr-344	68	10	of	of	ADP
ftr-344	68	11	the	the	DET
ftr-344	68	12	glenshaw	glenshaw	ADJ
ftr-344	68	13	glass	glass	NOUN
ftr-344	68	14	definition	definition	NOUN
ftr-344	68	15	and	and	CCONJ
ftr-344	68	16	are	be	AUX
ftr-344	68	17	therefore	therefore	ADV
ftr-344	68	18	incompetently	incompetently	ADV
ftr-344	68	19	failing	fail	VERB
ftr-344	68	20	to	to	PART
ftr-344	68	21	effectuate	effectuate	VERB
ftr-344	68	22	it	it	PRON
ftr-344	68	23	.	.	PUNCT
ftr-344	69	1	note	note	VERB
ftr-344	69	2	6	6	NUM
ftr-344	69	3	,	,	PUNCT
ftr-344	69	4	at	at	ADP
ftr-344	69	5	692	692	NUM
ftr-344	69	6	-	-	SYM
ftr-344	69	7	93	93	NUM
ftr-344	69	8	.	.	PUNCT
ftr-344	70	1	professors	professor	NOUN
ftr-344	70	2	zelenak	zelenak	PROPN
ftr-344	70	3	and	and	CCONJ
ftr-344	70	4	mcmahon	mcmahon	PROPN
ftr-344	70	5	agree	agree	VERB
ftr-344	70	6	and	and	CCONJ
ftr-344	70	7	indeed	indeed	ADV
ftr-344	70	8	make	make	VERB
ftr-344	70	9	the	the	DET
ftr-344	70	10	non	non	NOUN
ftr-344	70	11	-	-	NOUN
ftr-344	70	12	inclusion	inclusion	NOUN
ftr-344	70	13	of	of	ADP
ftr-344	70	14	imputed	imputed	ADJ
ftr-344	70	15	income	income	NOUN
ftr-344	70	16	the	the	DET
ftr-344	70	17	centerpiece	centerpiece	NOUN
ftr-344	70	18	of	of	ADP
ftr-344	70	19	their	their	PRON
ftr-344	70	20	claim	claim	NOUN
ftr-344	70	21	for	for	ADP
ftr-344	70	22	non	non	ADJ
ftr-344	70	23	-	-	NOUN
ftr-344	70	24	inclusion	inclusion	NOUN
ftr-344	70	25	of	of	ADP
ftr-344	70	26	found	find	VERB
ftr-344	70	27	property	property	NOUN
ftr-344	70	28	.	.	PUNCT
ftr-344	71	1	zelenak	zelenak	PROPN
ftr-344	71	2	&	&	CCONJ
ftr-344	71	3	mcmahon	mcmahon	PROPN
ftr-344	71	4	,	,	PUNCT
ftr-344	71	5	supra	supra	PROPN
ftr-344	71	6	note	note	PROPN
ftr-344	71	7	5	5	NUM
ftr-344	71	8	,	,	PUNCT
ftr-344	71	9	at	at	ADP
ftr-344	71	10	1304	1304	NUM
ftr-344	71	11	-	-	SYM
ftr-344	71	12	05	05	NUM
ftr-344	71	13	.	.	PUNCT
ftr-344	72	1	every	every	DET
ftr-344	72	2	major	major	ADJ
ftr-344	72	3	tax	tax	NOUN
ftr-344	72	4	casebook	casebook	NOUN
ftr-344	72	5	and	and	CCONJ
ftr-344	72	6	treatise	treatise	NOUN
ftr-344	72	7	acknowledges	acknowledge	VERB
ftr-344	72	8	that	that	SCONJ
ftr-344	72	9	imputed	imputed	ADJ
ftr-344	72	10	income	income	NOUN
ftr-344	72	11	is	be	AUX
ftr-344	72	12	not	not	PART
ftr-344	72	13	income	income	NOUN
ftr-344	72	14	for	for	ADP
ftr-344	72	15	tax	tax	NOUN
ftr-344	72	16	purposes	purpose	NOUN
ftr-344	72	17	.	.	PUNCT
ftr-344	73	1	see	see	VERB
ftr-344	73	2	,	,	PUNCT
ftr-344	73	3	e.g.	e.g.	ADV
ftr-344	73	4	,	,	PUNCT
ftr-344	73	5	dodge	dodge	VERB
ftr-344	73	6	et	et	PROPN
ftr-344	73	7	al	al	PROPN
ftr-344	73	8	.	.	PROPN
ftr-344	73	9	,	,	PUNCT
ftr-344	73	10	federal	federal	ADJ
ftr-344	73	11	income	income	NOUN
ftr-344	73	12	tax	tax	NOUN
ftr-344	73	13	:	:	PUNCT
ftr-344	73	14	doctrine	doctrine	NOUN
ftr-344	73	15	,	,	PUNCT
ftr-344	73	16	structure	structure	NOUN
ftr-344	73	17	and	and	CCONJ
ftr-344	73	18	policy	policy	NOUN
ftr-344	73	19	226	226	NUM
ftr-344	73	20	,	,	PUNCT
ftr-344	73	21	228	228	NUM
ftr-344	73	22	-	-	SYM
ftr-344	73	23	31	31	NUM
ftr-344	73	24	(	(	PUNCT
ftr-344	73	25	3d	3d	NUM
ftr-344	73	26	ed	ed	NOUN
ftr-344	73	27	.	.	PROPN
ftr-344	73	28	2004	2004	NUM
ftr-344	73	29	)	)	PUNCT
ftr-344	73	30	;	;	PUNCT
ftr-344	73	31	michael	michael	PROPN
ftr-344	73	32	j.	j.	PROPN
ftr-344	73	33	graetz	graetz	PROPN
ftr-344	73	34	&	&	CCONJ
ftr-344	73	35	deborah	deborah	PROPN
ftr-344	73	36	h.	h.	PROPN
ftr-344	73	37	schenk	schenk	PROPN
ftr-344	73	38	,	,	PUNCT
ftr-344	73	39	federal	federal	ADJ
ftr-344	73	40	income	income	NOUN
ftr-344	73	41	taxation	taxation	NOUN
ftr-344	73	42	,	,	PUNCT
ftr-344	73	43	principles	principle	NOUN
ftr-344	73	44	and	and	CCONJ
ftr-344	73	45	policies	policy	NOUN
ftr-344	73	46	130	130	NUM
ftr-344	73	47	-	-	SYM
ftr-344	73	48	33	33	NUM
ftr-344	73	49	(	(	PUNCT
ftr-344	73	50	6th	6th	ADJ
ftr-344	73	51	ed	ed	NOUN
ftr-344	73	52	.	.	PROPN
ftr-344	73	53	2009	2009	NUM
ftr-344	73	54	)	)	PUNCT
ftr-344	73	55	;	;	PUNCT
ftr-344	73	56	klein	klein	PROPN
ftr-344	73	57	et	et	PROPN
ftr-344	73	58	al	al	PROPN
ftr-344	73	59	.	.	PROPN
ftr-344	73	60	,	,	PUNCT
ftr-344	73	61	federal	federal	ADJ
ftr-344	73	62	income	income	NOUN
ftr-344	73	63	taxation	taxation	NOUN
ftr-344	73	64	63	63	NUM
ftr-344	73	65	-	-	SYM
ftr-344	73	66	69	69	NUM
ftr-344	73	67	(	(	PUNCT
ftr-344	73	68	14th	14th	NOUN
ftr-344	73	69	ed	ed	NOUN
ftr-344	73	70	.	.	PUNCT
ftr-344	73	71	2006	2006	NUM
ftr-344	73	72	)	)	PUNCT
ftr-344	73	73	;	;	PUNCT
ftr-344	73	74	paul	paul	PROPN
ftr-344	73	75	r.	r.	PROPN
ftr-344	73	76	mcdaniel	mcdaniel	PROPN
ftr-344	73	77	et	et	PROPN
ftr-344	73	78	al	al	PROPN
ftr-344	73	79	.	.	PROPN
ftr-344	73	80	,	,	PUNCT
ftr-344	73	81	federal	federal	ADJ
ftr-344	73	82	income	income	NOUN
ftr-344	73	83	taxation	taxation	NOUN
ftr-344	73	84	83	83	NUM
ftr-344	73	85	-	-	SYM
ftr-344	73	86	86	86	NUM
ftr-344	73	87	(	(	PUNCT
ftr-344	73	88	6th	6th	ADJ
ftr-344	73	89	ed	ed	NOUN
ftr-344	73	90	.	.	PROPN
ftr-344	73	91	2008	2008	NUM
ftr-344	73	92	)	)	PUNCT
ftr-344	73	93	;	;	PUNCT
ftr-344	73	94	richard	richard	PROPN
ftr-344	73	95	schmalbeck	schmalbeck	PROPN
ftr-344	73	96	&	&	CCONJ
ftr-344	73	97	lawrence	lawrence	PROPN
ftr-344	73	98	zelenak	zelenak	PROPN
ftr-344	73	99	,	,	PUNCT
ftr-344	73	100	federal	federal	ADJ
ftr-344	73	101	income	income	NOUN
ftr-344	73	102	taxation	taxation	NOUN
ftr-344	73	103	121	121	NUM
ftr-344	73	104	-	-	SYM
ftr-344	73	105	27	27	NUM
ftr-344	73	106	(	(	PUNCT
ftr-344	73	107	2d	2d	NUM
ftr-344	73	108	ed	ed	NOUN
ftr-344	73	109	.	.	PROPN
ftr-344	73	110	2007	2007	NUM
ftr-344	73	111	)	)	PUNCT
ftr-344	73	112	.	.	PUNCT
ftr-344	74	1	for	for	ADP
ftr-344	74	2	an	an	DET
ftr-344	74	3	analysis	analysis	NOUN
ftr-344	74	4	of	of	ADP
ftr-344	74	5	one	one	NUM
ftr-344	74	6	possible	possible	ADJ
ftr-344	74	7	exception	exception	NOUN
ftr-344	74	8	to	to	ADP
ftr-344	74	9	this	this	DET
ftr-344	74	10	-	-	PUNCT
ftr-344	74	11	income	income	NOUN
ftr-344	74	12	from	from	ADP
ftr-344	74	13	interest	interest	NOUN
ftr-344	74	14	free	free	ADJ
ftr-344	74	15	loans	loan	NOUN
ftr-344	74	16	-	-	PUNCT
ftr-344	74	17	see	see	NOUN
ftr-344	74	18	infra	infra	NOUN
ftr-344	74	19	notes	note	VERB
ftr-344	74	20	73	73	NUM
ftr-344	74	21	-	-	SYM
ftr-344	74	22	77	77	NUM
ftr-344	74	23	.	.	PUNCT
ftr-344	75	1	10	10	NUM
ftr-344	75	2	.	.	X
ftr-344	75	3	benaglia	benaglia	NOUN
ftr-344	75	4	,	,	PUNCT
ftr-344	75	5	36	36	NUM
ftr-344	75	6	b.t.a	b.t.a	NOUN
ftr-344	75	7	.	.	PROPN
ftr-344	75	8	838	838	NUM
ftr-344	75	9	.	.	PUNCT
ftr-344	75	10	11	11	NUM
ftr-344	75	11	.	.	PUNCT
ftr-344	76	1	gotcher	gotcher	PROPN
ftr-344	76	2	,	,	PUNCT
ftr-344	76	3	401	401	NUM
ftr-344	76	4	f.2d	f.2d	SYM
ftr-344	76	5	118	118	NUM
ftr-344	76	6	.	.	NOUN
ftr-344	76	7	12	12	NUM
ftr-344	76	8	.	.	PUNCT
ftr-344	77	1	notice	notice	VERB
ftr-344	77	2	99	99	NUM
ftr-344	77	3	-	-	SYM
ftr-344	77	4	3	3	NUM
ftr-344	77	5	,	,	PUNCT
ftr-344	77	6	1999	1999	NUM
ftr-344	77	7	-	-	SYM
ftr-344	77	8	1	1	NUM
ftr-344	77	9	c.b	c.b	PROPN
ftr-344	77	10	.	.	PROPN
ftr-344	77	11	271	271	NUM
ftr-344	77	12	(	(	PUNCT
ftr-344	77	13	tanf	tanf	PROPN
ftr-344	77	14	payments	payment	NOUN
ftr-344	77	15	are	be	AUX
ftr-344	77	16	not	not	PART
ftr-344	77	17	gross	gross	ADJ
ftr-344	77	18	income	income	NOUN
ftr-344	77	19	)	)	PUNCT
ftr-344	77	20	;	;	PUNCT
ftr-344	77	21	rev	rev	PROPN
ftr-344	77	22	.	.	PROPN
ftr-344	77	23	rul	rul	NOUN
ftr-344	77	24	.	.	PUNCT
ftr-344	78	1	71	71	NUM
ftr-344	78	2	-	-	SYM
ftr-344	78	3	425	425	NUM
ftr-344	78	4	,	,	PUNCT
ftr-344	78	5	1971	1971	NUM
ftr-344	78	6	-	-	SYM
ftr-344	78	7	2	2	NUM
ftr-344	78	8	c.b	c.b	PROPN
ftr-344	78	9	.	.	PROPN
ftr-344	78	10	76	76	NUM
ftr-344	79	1	(	(	PUNCT
ftr-344	79	2	state	state	NOUN
ftr-344	79	3	welfare	welfare	NOUN
ftr-344	79	4	payments	payment	NOUN
ftr-344	79	5	are	be	AUX
ftr-344	79	6	not	not	PART
ftr-344	79	7	gross	gross	ADJ
ftr-344	79	8	income	income	NOUN
ftr-344	79	9	)	)	PUNCT
ftr-344	79	10	.	.	PUNCT
ftr-344	80	1	see	see	VERB
ftr-344	80	2	infra	infra	NOUN
ftr-344	80	3	note	note	VERB
ftr-344	80	4	50	50	NUM
ftr-344	80	5	and	and	CCONJ
ftr-344	80	6	accompanying	accompany	VERB
ftr-344	80	7	text	text	NOUN
ftr-344	80	8	.	.	PUNCT
ftr-344	81	1	13	13	NUM
ftr-344	81	2	.	.	X
ftr-344	81	3	see	see	VERB
ftr-344	81	4	infra	infra	NOUN
ftr-344	81	5	note	note	VERB
ftr-344	81	6	82	82	NUM
ftr-344	81	7	and	and	CCONJ
ftr-344	81	8	accompanying	accompany	VERB
ftr-344	81	9	text	text	NOUN
ftr-344	81	10	.	.	PUNCT
ftr-344	82	1	14	14	NUM
ftr-344	82	2	.	.	PUNCT
ftr-344	83	1	see	see	VERB
ftr-344	83	2	infra	infra	NOUN
ftr-344	83	3	notes	note	VERB
ftr-344	83	4	48	48	NUM
ftr-344	83	5	,	,	PUNCT
ftr-344	83	6	50	50	NUM
ftr-344	83	7	,	,	PUNCT
ftr-344	83	8	90	90	NUM
ftr-344	83	9	-	-	SYM
ftr-344	83	10	94	94	NUM
ftr-344	83	11	and	and	CCONJ
ftr-344	83	12	accompanying	accompany	VERB
ftr-344	83	13	text	text	NOUN
ftr-344	83	14	.	.	PUNCT
ftr-344	84	1	15	15	NUM
ftr-344	84	2	.	.	PUNCT
ftr-344	85	1	professors	professor	NOUN
ftr-344	85	2	zelenak	zelenak	PROPN
ftr-344	85	3	and	and	CCONJ
ftr-344	85	4	mcmahon	mcmahon	PROPN
ftr-344	85	5	come	come	VERB
ftr-344	85	6	close	close	ADV
ftr-344	85	7	to	to	ADP
ftr-344	85	8	articulating	articulate	VERB
ftr-344	85	9	such	such	DET
ftr-344	85	10	a	a	DET
ftr-344	85	11	theory	theory	NOUN
ftr-344	85	12	when	when	SCONJ
ftr-344	85	13	they	they	PRON
ftr-344	85	14	propose	propose	VERB
ftr-344	85	15	that	that	SCONJ
ftr-344	85	16	the	the	DET
ftr-344	85	17	analysis	analysis	NOUN
ftr-344	85	18	of	of	ADP
ftr-344	85	19	what	what	PRON
ftr-344	85	20	is	be	AUX
ftr-344	85	21	income	income	NOUN
ftr-344	85	22	should	should	AUX
ftr-344	85	23	"	"	PUNCT
ftr-344	85	24	start	start	VERB
ftr-344	85	25	with	with	ADP
ftr-344	85	26	the	the	DET
ftr-344	85	27	observation	observation	NOUN
ftr-344	85	28	that	that	SCONJ
ftr-344	85	29	basically	basically	ADV
ftr-344	85	30	what	what	PRON
ftr-344	85	31	the	the	DET
ftr-344	85	32	income	income	NOUN
ftr-344	85	33	tax	tax	NOUN
ftr-344	85	34	is	be	AUX
ftr-344	85	35	about	about	ADP
ftr-344	85	36	is	be	AUX
ftr-344	85	37	the	the	DET
ftr-344	85	38	inclusion	inclusion	NOUN
ftr-344	85	39	of	of	ADP
ftr-344	85	40	the	the	DET
ftr-344	85	41	receipt	receipt	NOUN
ftr-344	85	42	of	of	ADP
ftr-344	85	43	cash	cash	NOUN
ftr-344	85	44	in	in	ADP
ftr-344	85	45	gross	gross	ADJ
ftr-344	85	46	income	income	NOUN
ftr-344	85	47	,	,	PUNCT
ftr-344	85	48	and	and	CCONJ
ftr-344	85	49	then	then	ADV
ftr-344	85	50	describe	describe	VERB
ftr-344	85	51	the	the	DET
ftr-344	85	52	ways	way	NOUN
ftr-344	85	53	in	in	ADP
ftr-344	85	54	which	which	DET
ftr-344	85	55	section	section	NOUN
ftr-344	85	56	61	61	NUM
ftr-344	85	57	extends	extend	VERB
ftr-344	85	58	beyond	beyond	ADP
ftr-344	85	59	cash	cash	NOUN
ftr-344	85	60	receipts	receipt	NOUN
ftr-344	85	61	.	.	PUNCT
ftr-344	85	62	"	"	PUNCT
ftr-344	86	1	zelenak	zelenak	PROPN
ftr-344	86	2	&	&	CCONJ
ftr-344	86	3	mcmahon	mcmahon	PROPN
ftr-344	86	4	,	,	PUNCT
ftr-344	86	5	supra	supra	PROPN
ftr-344	86	6	note	note	PROPN
ftr-344	86	7	5	5	NUM
ftr-344	86	8	,	,	PUNCT
ftr-344	86	9	at	at	ADP
ftr-344	86	10	1304	1304	NUM
ftr-344	86	11	(	(	PUNCT
ftr-344	86	12	footnotes	footnote	NOUN
ftr-344	86	13	omitted	omit	VERB
ftr-344	86	14	)	)	PUNCT
ftr-344	86	15	.	.	PUNCT
ftr-344	87	1	298	298	NUM
ftr-344	88	1	[	[	X
ftr-344	88	2	vol	vol	NOUN
ftr-344	88	3	.	.	PUNCT
ftr-344	89	1	11:5	11:5	NUM
ftr-344	89	2	defining	define	VERB
ftr-344	89	3	income	income	NOUN
ftr-344	89	4	we	we	PRON
ftr-344	89	5	believe	believe	VERB
ftr-344	89	6	that	that	SCONJ
ftr-344	89	7	neither	neither	CCONJ
ftr-344	89	8	lawlessness	lawlessness	NOUN
ftr-344	89	9	nor	nor	CCONJ
ftr-344	89	10	incompetence	incompetence	NOUN
ftr-344	89	11	explains	explain	VERB
ftr-344	89	12	the	the	DET
ftr-344	89	13	apparent	apparent	ADJ
ftr-344	89	14	inconsistency	inconsistency	NOUN
ftr-344	89	15	between	between	ADP
ftr-344	89	16	the	the	DET
ftr-344	89	17	breadth	breadth	NOUN
ftr-344	89	18	of	of	ADP
ftr-344	89	19	the	the	DET
ftr-344	89	20	glenshaw	glenshaw	ADJ
ftr-344	89	21	glass	glass	NOUN
ftr-344	89	22	definition	definition	NOUN
ftr-344	89	23	and	and	CCONJ
ftr-344	89	24	the	the	DET
ftr-344	89	25	narrower	narrow	ADJ
ftr-344	89	26	interpretation	interpretation	NOUN
ftr-344	89	27	adopted	adopt	VERB
ftr-344	89	28	by	by	ADP
ftr-344	89	29	the	the	DET
ftr-344	89	30	courts	court	NOUN
ftr-344	89	31	and	and	CCONJ
ftr-344	89	32	the	the	DET
ftr-344	89	33	irs	irs	PROPN
ftr-344	89	34	.	.	PUNCT
ftr-344	90	1	we	we	PRON
ftr-344	90	2	subscribe	subscribe	VERB
ftr-344	90	3	,	,	PUNCT
ftr-344	90	4	rather	rather	ADV
ftr-344	90	5	,	,	PUNCT
ftr-344	90	6	to	to	ADP
ftr-344	90	7	a	a	DET
ftr-344	90	8	third	third	ADJ
ftr-344	90	9	explanation	explanation	NOUN
ftr-344	90	10	:	:	PUNCT
ftr-344	90	11	that	that	SCONJ
ftr-344	90	12	the	the	DET
ftr-344	90	13	rulings	ruling	NOUN
ftr-344	90	14	of	of	ADP
ftr-344	90	15	the	the	DET
ftr-344	90	16	courts	court	NOUN
ftr-344	90	17	and	and	CCONJ
ftr-344	90	18	the	the	DET
ftr-344	90	19	irs	irs	PROPN
ftr-344	90	20	reflect	reflect	VERB
ftr-344	90	21	a	a	DET
ftr-344	90	22	widespread	widespread	ADJ
ftr-344	90	23	uncertainty	uncertainty	NOUN
ftr-344	90	24	and	and	CCONJ
ftr-344	90	25	disagreement	disagreement	NOUN
ftr-344	90	26	about	about	ADP
ftr-344	90	27	what	what	PRON
ftr-344	90	28	counts	count	VERB
ftr-344	90	29	as	as	ADP
ftr-344	90	30	the	the	DET
ftr-344	90	31	kind	kind	NOUN
ftr-344	90	32	of	of	ADP
ftr-344	90	33	"	"	PUNCT
ftr-344	90	34	accession	accession	NOUN
ftr-344	90	35	to	to	ADP
ftr-344	90	36	wealth	wealth	NOUN
ftr-344	90	37	"	"	PUNCT
ftr-344	90	38	that	that	PRON
ftr-344	90	39	should	should	AUX
ftr-344	90	40	be	be	AUX
ftr-344	90	41	taxed	tax	VERB
ftr-344	90	42	-	-	PUNCT
ftr-344	90	43	that	that	ADV
ftr-344	90	44	is	be	AUX
ftr-344	90	45	,	,	PUNCT
ftr-344	90	46	widespread	widespread	ADJ
ftr-344	90	47	uncertainty	uncertainty	NOUN
ftr-344	90	48	and	and	CCONJ
ftr-344	90	49	disagreement	disagreement	NOUN
ftr-344	90	50	about	about	ADP
ftr-344	90	51	what	what	PRON
ftr-344	90	52	the	the	DET
ftr-344	90	53	language	language	NOUN
ftr-344	90	54	in	in	ADP
ftr-344	90	55	the	the	DET
ftr-344	90	56	internal	internal	ADJ
ftr-344	90	57	revenue	revenue	NOUN
ftr-344	90	58	code	code	PROPN
ftr-344	90	59	and	and	CCONJ
ftr-344	90	60	glenshaw	glenshaw	ADJ
ftr-344	90	61	glass	glass	NOUN
ftr-344	90	62	means	mean	VERB
ftr-344	90	63	.	.	PUNCT
ftr-344	91	1	our	our	PRON
ftr-344	91	2	thesis	thesis	NOUN
ftr-344	91	3	is	be	AUX
ftr-344	91	4	that	that	SCONJ
ftr-344	91	5	what	what	PRON
ftr-344	91	6	explains	explain	VERB
ftr-344	91	7	the	the	DET
ftr-344	91	8	inconsistency	inconsistency	NOUN
ftr-344	91	9	and	and	CCONJ
ftr-344	91	10	the	the	DET
ftr-344	91	11	uncertainty	uncertainty	NOUN
ftr-344	91	12	and	and	CCONJ
ftr-344	91	13	disagreement	disagreement	NOUN
ftr-344	91	14	is	be	AUX
ftr-344	91	15	that	that	SCONJ
ftr-344	91	16	economics	economic	NOUN
ftr-344	91	17	-	-	PUNCT
ftr-344	91	18	at	at	ADP
ftr-344	91	19	least	least	ADJ
ftr-344	91	20	haig	haig	PROPN
ftr-344	91	21	-	-	PUNCT
ftr-344	91	22	simons	simon	NOUN
ftr-344	91	23	economics	economic	NOUN
ftr-344	91	24	-	-	PUNCT
ftr-344	91	25	is	be	AUX
ftr-344	91	26	not	not	PART
ftr-344	91	27	everything	everything	PRON
ftr-344	91	28	.	.	PUNCT
ftr-344	92	1	although	although	SCONJ
ftr-344	92	2	the	the	DET
ftr-344	92	3	glenshaw	glenshaw	ADJ
ftr-344	92	4	glass	glass	NOUN
ftr-344	92	5	definition	definition	NOUN
ftr-344	92	6	of	of	ADP
ftr-344	92	7	income	income	NOUN
ftr-344	92	8	is	be	AUX
ftr-344	92	9	largely	largely	ADV
ftr-344	92	10	consistent	consistent	ADJ
ftr-344	92	11	with	with	ADP
ftr-344	92	12	the	the	DET
ftr-344	92	13	haig	haig	PROPN
ftr-344	92	14	-	-	PUNCT
ftr-344	92	15	simons	simon	NOUN
ftr-344	92	16	definition,16	definition,16	NOUN
ftr-344	92	17	and	and	CCONJ
ftr-344	92	18	thus	thus	ADV
ftr-344	92	19	with	with	ADP
ftr-344	92	20	economics	economic	NOUN
ftr-344	92	21	,	,	PUNCT
ftr-344	92	22	it	it	PRON
ftr-344	92	23	fails	fail	VERB
ftr-344	92	24	to	to	PART
ftr-344	92	25	take	take	VERB
ftr-344	92	26	into	into	ADP
ftr-344	92	27	account	account	NOUN
ftr-344	92	28	other	other	ADJ
ftr-344	92	29	values	value	NOUN
ftr-344	92	30	that	that	PRON
ftr-344	92	31	count	count	VERB
ftr-344	92	32	for	for	ADP
ftr-344	92	33	the	the	DET
ftr-344	92	34	people	people	NOUN
ftr-344	92	35	who	who	PRON
ftr-344	92	36	are	be	AUX
ftr-344	92	37	subject	subject	ADJ
ftr-344	92	38	to	to	ADP
ftr-344	92	39	the	the	DET
ftr-344	92	40	tax	tax	NOUN
ftr-344	92	41	and	and	CCONJ
ftr-344	92	42	must	must	AUX
ftr-344	92	43	buy	buy	VERB
ftr-344	92	44	into	into	ADP
ftr-344	92	45	it	it	PRON
ftr-344	92	46	,	,	PUNCT
ftr-344	92	47	at	at	ADP
ftr-344	92	48	least	least	ADJ
ftr-344	92	49	to	to	ADP
ftr-344	92	50	some	some	DET
ftr-344	92	51	degree	degree	NOUN
ftr-344	92	52	,	,	PUNCT
ftr-344	92	53	for	for	SCONJ
ftr-344	92	54	the	the	DET
ftr-344	92	55	tax	tax	NOUN
ftr-344	92	56	to	to	PART
ftr-344	92	57	be	be	AUX
ftr-344	92	58	administrable.17	administrable.17	PROPN
ftr-344	92	59	the	the	DET
ftr-344	92	60	irs	irs	PROPN
ftr-344	92	61	,	,	PUNCT
ftr-344	92	62	the	the	DET
ftr-344	92	63	agency	agency	NOUN
ftr-344	92	64	charged	charge	VERB
ftr-344	92	65	with	with	ADP
ftr-344	92	66	administering	administer	VERB
ftr-344	92	67	the	the	DET
ftr-344	92	68	tax	tax	NOUN
ftr-344	92	69	law	law	NOUN
ftr-344	92	70	,	,	PUNCT
ftr-344	92	71	sometimes	sometimes	ADV
ftr-344	92	72	understands	understand	VERB
ftr-344	92	73	this	this	PRON
ftr-344	92	74	.	.	PUNCT
ftr-344	93	1	while	while	SCONJ
ftr-344	93	2	the	the	DET
ftr-344	93	3	irs	irs	PROPN
ftr-344	93	4	rarely	rarely	ADV
ftr-344	93	5	acknowledges	acknowledge	VERB
ftr-344	93	6	these	these	DET
ftr-344	93	7	noneconomic	noneconomic	ADJ
ftr-344	93	8	values	value	NOUN
ftr-344	93	9	explicitly	explicitly	ADV
ftr-344	93	10	-	-	PUNCT
ftr-344	93	11	perhaps	perhaps	ADV
ftr-344	93	12	for	for	ADP
ftr-344	93	13	fear	fear	NOUN
ftr-344	93	14	of	of	ADP
ftr-344	93	15	unmooring	unmoore	VERB
ftr-344	93	16	tax	tax	NOUN
ftr-344	93	17	from	from	ADP
ftr-344	93	18	economics	economic	NOUN
ftr-344	93	19	and	and	CCONJ
ftr-344	93	20	being	be	AUX
ftr-344	93	21	left	leave	VERB
ftr-344	93	22	rudderless	rudderless	ADJ
ftr-344	93	23	on	on	ADP
ftr-344	93	24	a	a	DET
ftr-344	93	25	turbulent	turbulent	ADJ
ftr-344	93	26	sea	sea	NOUN
ftr-344	93	27	-	-	PUNCT
ftr-344	93	28	it	it	PRON
ftr-344	93	29	does	do	AUX
ftr-344	93	30	give	give	VERB
ftr-344	93	31	itself	itself	PRON
ftr-344	93	32	some	some	DET
ftr-344	93	33	slack	slack	NOUN
ftr-344	93	34	,	,	PUNCT
ftr-344	93	35	taking	take	VERB
ftr-344	93	36	into	into	ADP
ftr-344	93	37	account	account	NOUN
ftr-344	93	38	competing	compete	VERB
ftr-344	93	39	,	,	PUNCT
ftr-344	93	40	non	non	ADJ
ftr-344	93	41	-	-	ADJ
ftr-344	93	42	economic	economic	ADJ
ftr-344	93	43	values	value	NOUN
ftr-344	93	44	,	,	PUNCT
ftr-344	93	45	and	and	CCONJ
ftr-344	93	46	finding	find	VERB
ftr-344	93	47	no	no	DET
ftr-344	93	48	income	income	NOUN
ftr-344	93	49	when	when	SCONJ
ftr-344	93	50	glenshaw	glenshaw	ADJ
ftr-344	93	51	glass	glass	NOUN
ftr-344	93	52	could	could	AUX
ftr-344	93	53	be	be	AUX
ftr-344	93	54	read	read	VERB
ftr-344	93	55	to	to	PART
ftr-344	93	56	suggest	suggest	VERB
ftr-344	93	57	otherwise	otherwise	ADV
ftr-344	93	58	.	.	PUNCT
ftr-344	94	1	and	and	CCONJ
ftr-344	94	2	in	in	ADP
ftr-344	94	3	those	those	DET
ftr-344	94	4	instances	instance	NOUN
ftr-344	94	5	when	when	SCONJ
ftr-344	94	6	the	the	DET
ftr-344	94	7	irs	irs	PROPN
ftr-344	94	8	misunderstands	misunderstand	VERB
ftr-344	94	9	the	the	DET
ftr-344	94	10	competing	compete	VERB
ftr-344	94	11	values	value	NOUN
ftr-344	94	12	,	,	PUNCT
ftr-344	94	13	courts	court	NOUN
ftr-344	94	14	or	or	CCONJ
ftr-344	94	15	congress	congress	PROPN
ftr-344	94	16	provide	provide	VERB
ftr-344	94	17	the	the	DET
ftr-344	94	18	slack	slack	NOUN
ftr-344	94	19	,	,	PUNCT
ftr-344	94	20	rebuffing	rebuff	VERB
ftr-344	94	21	the	the	DET
ftr-344	94	22	irs	irs	PROPN
ftr-344	94	23	without	without	ADP
ftr-344	94	24	explicitly	explicitly	ADV
ftr-344	94	25	recognizing	recognize	VERB
ftr-344	94	26	the	the	DET
ftr-344	94	27	departure	departure	NOUN
ftr-344	94	28	from	from	ADP
ftr-344	94	29	strict	strict	ADJ
ftr-344	94	30	economic	economic	ADJ
ftr-344	94	31	values	value	NOUN
ftr-344	94	32	and	and	CCONJ
ftr-344	94	33	thereby	thereby	ADV
ftr-344	94	34	retaining	retain	VERB
ftr-344	94	35	an	an	DET
ftr-344	94	36	anchor	anchor	NOUN
ftr-344	94	37	to	to	PART
ftr-344	94	38	prevent	prevent	VERB
ftr-344	94	39	excessive	excessive	ADJ
ftr-344	94	40	drift	drift	NOUN
ftr-344	94	41	.	.	PUNCT
ftr-344	95	1	the	the	DET
ftr-344	95	2	task	task	NOUN
ftr-344	95	3	before	before	ADP
ftr-344	95	4	us	we	PRON
ftr-344	95	5	in	in	ADP
ftr-344	95	6	this	this	DET
ftr-344	95	7	article	article	NOUN
ftr-344	95	8	,	,	PUNCT
ftr-344	95	9	therefore	therefore	ADV
ftr-344	95	10	,	,	PUNCT
ftr-344	95	11	is	be	AUX
ftr-344	95	12	to	to	PART
ftr-344	95	13	demonstrate	demonstrate	VERB
ftr-344	95	14	that	that	SCONJ
ftr-344	95	15	we	we	PRON
ftr-344	95	16	can	can	AUX
ftr-344	95	17	make	make	VERB
ftr-344	95	18	theoretical	theoretical	ADJ
ftr-344	95	19	sense	sense	NOUN
ftr-344	95	20	of	of	ADP
ftr-344	95	21	what	what	PRON
ftr-344	95	22	is	be	AUX
ftr-344	95	23	actually	actually	ADV
ftr-344	95	24	treated	treat	VERB
ftr-344	95	25	as	as	ADP
ftr-344	95	26	income	income	NOUN
ftr-344	95	27	by	by	ADP
ftr-344	95	28	taking	take	VERB
ftr-344	95	29	into	into	ADP
ftr-344	95	30	account	account	NOUN
ftr-344	95	31	both	both	CCONJ
ftr-344	95	32	economic	economic	ADJ
ftr-344	95	33	and	and	CCONJ
ftr-344	95	34	noneconomic	noneconomic	ADJ
ftr-344	95	35	values	value	NOUN
ftr-344	95	36	.	.	PUNCT
ftr-344	96	1	we	we	PRON
ftr-344	96	2	begin	begin	VERB
ftr-344	96	3	in	in	ADP
ftr-344	96	4	part	part	NOUN
ftr-344	96	5	i	i	PRON
ftr-344	96	6	by	by	ADP
ftr-344	96	7	exploring	explore	VERB
ftr-344	96	8	the	the	DET
ftr-344	96	9	difficulty	difficulty	NOUN
ftr-344	96	10	of	of	ADP
ftr-344	96	11	articulating	articulate	VERB
ftr-344	96	12	a	a	DET
ftr-344	96	13	definition	definition	NOUN
ftr-344	96	14	of	of	ADP
ftr-344	96	15	income	income	NOUN
ftr-344	96	16	that	that	PRON
ftr-344	96	17	describes	describe	VERB
ftr-344	96	18	with	with	ADP
ftr-344	96	19	precision	precision	NOUN
ftr-344	96	20	the	the	DET
ftr-344	96	21	universe	universe	NOUN
ftr-344	96	22	of	of	ADP
ftr-344	96	23	accessions	accession	NOUN
ftr-344	96	24	which	which	PRON
ftr-344	96	25	are	be	AUX
ftr-344	96	26	actually	actually	ADV
ftr-344	96	27	subject	subject	ADJ
ftr-344	96	28	to	to	ADP
ftr-344	96	29	tax	tax	NOUN
ftr-344	96	30	.	.	PUNCT
ftr-344	97	1	we	we	PRON
ftr-344	97	2	trace	trace	VERB
ftr-344	97	3	the	the	DET
ftr-344	97	4	expansion	expansion	NOUN
ftr-344	97	5	of	of	ADP
ftr-344	97	6	the	the	DET
ftr-344	97	7	positive	positive	ADJ
ftr-344	97	8	definition	definition	NOUN
ftr-344	97	9	of	of	ADP
ftr-344	97	10	income	income	NOUN
ftr-344	97	11	,	,	PUNCT
ftr-344	97	12	culminating	culminate	VERB
ftr-344	97	13	in	in	ADP
ftr-344	97	14	glenshaw	glenshaw	ADJ
ftr-344	97	15	glass	glass	NOUN
ftr-344	97	16	,	,	PUNCT
ftr-344	97	17	and	and	CCONJ
ftr-344	97	18	then	then	ADV
ftr-344	97	19	show	show	VERB
ftr-344	97	20	the	the	DET
ftr-344	97	21	difference	difference	NOUN
ftr-344	97	22	between	between	ADP
ftr-344	97	23	the	the	DET
ftr-344	97	24	apparent	apparent	ADJ
ftr-344	97	25	breadth	breadth	NOUN
ftr-344	97	26	of	of	ADP
ftr-344	97	27	that	that	DET
ftr-344	97	28	definition	definition	NOUN
ftr-344	97	29	and	and	CCONJ
ftr-344	97	30	what	what	PRON
ftr-344	97	31	the	the	DET
ftr-344	97	32	irs	irs	PROPN
ftr-344	97	33	and	and	CCONJ
ftr-344	97	34	sometimes	sometimes	ADV
ftr-344	97	35	congress	congress	PROPN
ftr-344	97	36	and	and	CCONJ
ftr-344	97	37	the	the	DET
ftr-344	97	38	courts	court	NOUN
ftr-344	97	39	are	be	AUX
ftr-344	97	40	actually	actually	ADV
ftr-344	97	41	willing	willing	ADJ
ftr-344	97	42	to	to	PART
ftr-344	97	43	tax	tax	VERB
ftr-344	97	44	.	.	PUNCT
ftr-344	98	1	in	in	ADP
ftr-344	98	2	part	part	NOUN
ftr-344	98	3	ii	ii	NOUN
ftr-344	98	4	we	we	PRON
ftr-344	98	5	consider	consider	VERB
ftr-344	98	6	possible	possible	ADJ
ftr-344	98	7	explanations	explanation	NOUN
ftr-344	98	8	for	for	ADP
ftr-344	98	9	this	this	DET
ftr-344	98	10	incongruity	incongruity	NOUN
ftr-344	98	11	,	,	PUNCT
ftr-344	98	12	focusing	focus	VERB
ftr-344	98	13	on	on	ADP
ftr-344	98	14	the	the	DET
ftr-344	98	15	idea	idea	NOUN
ftr-344	98	16	of	of	ADP
ftr-344	98	17	"	"	PUNCT
ftr-344	98	18	aptness	aptness	NOUN
ftr-344	98	19	.	.	PUNCT
ftr-344	98	20	"	"	PUNCT
ftr-344	99	1	the	the	DET
ftr-344	99	2	aptness	aptness	NOUN
ftr-344	99	3	of	of	ADP
ftr-344	99	4	a	a	DET
ftr-344	99	5	legal	legal	ADJ
ftr-344	99	6	definition	definition	NOUN
ftr-344	99	7	describes	describe	VERB
ftr-344	99	8	the	the	DET
ftr-344	99	9	extent	extent	NOUN
ftr-344	99	10	to	to	PART
ftr-344	99	11	which	which	PRON
ftr-344	99	12	it	it	PRON
ftr-344	99	13	reflects	reflect	VERB
ftr-344	99	14	the	the	DET
ftr-344	99	15	values	value	NOUN
ftr-344	99	16	that	that	PRON
ftr-344	99	17	are	be	AUX
ftr-344	99	18	important	important	ADJ
ftr-344	99	19	in	in	ADP
ftr-344	99	20	the	the	DET
ftr-344	99	21	relevant	relevant	ADJ
ftr-344	99	22	field	field	NOUN
ftr-344	99	23	,	,	PUNCT
ftr-344	99	24	which	which	PRON
ftr-344	99	25	in	in	ADP
ftr-344	99	26	turn	turn	NOUN
ftr-344	99	27	minimizes	minimize	VERB
ftr-344	99	28	the	the	DET
ftr-344	99	29	number	number	NOUN
ftr-344	99	30	of	of	ADP
ftr-344	99	31	controversial	controversial	ADJ
ftr-344	99	32	applications	application	NOUN
ftr-344	99	33	of	of	ADP
ftr-344	99	34	the	the	DET
ftr-344	99	35	definition	definition	NOUN
ftr-344	99	36	.	.	PUNCT
ftr-344	100	1	16	16	NUM
ftr-344	100	2	.	.	PUNCT
ftr-344	101	1	see	see	VERB
ftr-344	101	2	supra	supra	PROPN
ftr-344	101	3	note	note	PROPN
ftr-344	101	4	4	4	NUM
ftr-344	101	5	and	and	CCONJ
ftr-344	101	6	accompanying	accompany	VERB
ftr-344	101	7	text	text	NOUN
ftr-344	101	8	.	.	PUNCT
ftr-344	102	1	17	17	NUM
ftr-344	102	2	.	.	X
ftr-344	103	1	for	for	ADP
ftr-344	103	2	discussion	discussion	NOUN
ftr-344	103	3	of	of	ADP
ftr-344	103	4	the	the	DET
ftr-344	103	5	importance	importance	NOUN
ftr-344	103	6	of	of	ADP
ftr-344	103	7	congruence	congruence	NOUN
ftr-344	103	8	between	between	ADP
ftr-344	103	9	the	the	DET
ftr-344	103	10	values	value	NOUN
ftr-344	103	11	of	of	ADP
ftr-344	103	12	those	those	PRON
ftr-344	103	13	subject	subject	NOUN
ftr-344	103	14	to	to	ADP
ftr-344	103	15	laws	law	NOUN
ftr-344	103	16	and	and	CCONJ
ftr-344	103	17	the	the	DET
ftr-344	103	18	values	value	NOUN
ftr-344	103	19	reflected	reflect	VERB
ftr-344	103	20	in	in	ADP
ftr-344	103	21	those	those	DET
ftr-344	103	22	laws	law	NOUN
ftr-344	103	23	,	,	PUNCT
ftr-344	103	24	see	see	VERB
ftr-344	103	25	,	,	PUNCT
ftr-344	103	26	e.g.	e.g.	ADV
ftr-344	103	27	,	,	PUNCT
ftr-344	103	28	john	john	PROPN
ftr-344	103	29	h.	h.	PROPN
ftr-344	103	30	robinson	robinson	PROPN
ftr-344	103	31	&	&	CCONJ
ftr-344	103	32	paul	paul	PROPN
ftr-344	103	33	m.	m.	PROPN
ftr-344	103	34	darley	darley	PROPN
ftr-344	103	35	,	,	PUNCT
ftr-344	103	36	the	the	DET
ftr-344	103	37	utility	utility	NOUN
ftr-344	103	38	ofdesert	ofdesert	NOUN
ftr-344	103	39	,	,	PUNCT
ftr-344	103	40	91	91	NUM
ftr-344	103	41	nw	nw	INTJ
ftr-344	103	42	.	.	PUNCT
ftr-344	103	43	u.	u.	PROPN
ftr-344	103	44	rev	rev	PROPN
ftr-344	103	45	.	.	PROPN
ftr-344	104	1	453	453	NUM
ftr-344	104	2	,	,	PUNCT
ftr-344	104	3	456	456	NUM
ftr-344	104	4	(	(	PUNCT
ftr-344	104	5	1997	1997	NUM
ftr-344	104	6	)	)	PUNCT
ftr-344	104	7	.	.	PUNCT
ftr-344	105	1	2011	2011	NUM
ftr-344	105	2	]	]	SYM
ftr-344	105	3	299	299	NUM
ftr-344	105	4	florida	florida	PROPN
ftr-344	105	5	tax	tax	NOUN
ftr-344	105	6	review	review	NOUN
ftr-344	105	7	armed	arm	VERB
ftr-344	105	8	with	with	ADP
ftr-344	105	9	this	this	DET
ftr-344	105	10	concept	concept	NOUN
ftr-344	105	11	,	,	PUNCT
ftr-344	105	12	we	we	PRON
ftr-344	105	13	return	return	VERB
ftr-344	105	14	in	in	ADP
ftr-344	105	15	part	part	NOUN
ftr-344	105	16	iii	iii	NUM
ftr-344	105	17	to	to	ADP
ftr-344	105	18	the	the	DET
ftr-344	105	19	glenshaw	glenshaw	ADJ
ftr-344	105	20	glass	glass	NOUN
ftr-344	105	21	definition	definition	NOUN
ftr-344	105	22	and	and	CCONJ
ftr-344	105	23	ask	ask	VERB
ftr-344	105	24	whether	whether	SCONJ
ftr-344	105	25	it	it	PRON
ftr-344	105	26	is	be	AUX
ftr-344	105	27	apt	apt	ADJ
ftr-344	105	28	.	.	PUNCT
ftr-344	106	1	since	since	SCONJ
ftr-344	106	2	an	an	DET
ftr-344	106	3	apt	apt	ADJ
ftr-344	106	4	definition	definition	NOUN
ftr-344	106	5	should	should	AUX
ftr-344	106	6	reflect	reflect	VERB
ftr-344	106	7	the	the	DET
ftr-344	106	8	values	value	NOUN
ftr-344	106	9	that	that	PRON
ftr-344	106	10	define	define	VERB
ftr-344	106	11	a	a	DET
ftr-344	106	12	field	field	NOUN
ftr-344	106	13	,	,	PUNCT
ftr-344	106	14	we	we	PRON
ftr-344	106	15	attempt	attempt	VERB
ftr-344	106	16	to	to	PART
ftr-344	106	17	identify	identify	VERB
ftr-344	106	18	the	the	DET
ftr-344	106	19	important	important	ADJ
ftr-344	106	20	values	value	NOUN
ftr-344	106	21	in	in	ADP
ftr-344	106	22	tax	tax	NOUN
ftr-344	106	23	and	and	CCONJ
ftr-344	106	24	determine	determine	VERB
ftr-344	106	25	whether	whether	SCONJ
ftr-344	106	26	those	those	DET
ftr-344	106	27	values	value	NOUN
ftr-344	106	28	converge	converge	VERB
ftr-344	106	29	in	in	ADP
ftr-344	106	30	the	the	DET
ftr-344	106	31	glenshaw	glenshaw	ADJ
ftr-344	106	32	glass	glass	NOUN
ftr-344	106	33	definition	definition	NOUN
ftr-344	106	34	.	.	PUNCT
ftr-344	107	1	here	here	ADV
ftr-344	107	2	we	we	PRON
ftr-344	107	3	encounter	encounter	VERB
ftr-344	107	4	a	a	DET
ftr-344	107	5	difficulty	difficulty	NOUN
ftr-344	107	6	because	because	SCONJ
ftr-344	107	7	outside	outside	ADP
ftr-344	107	8	of	of	ADP
ftr-344	107	9	a	a	DET
ftr-344	107	10	few	few	ADJ
ftr-344	107	11	categories	category	NOUN
ftr-344	107	12	of	of	ADP
ftr-344	107	13	accessions	accession	NOUN
ftr-344	107	14	,	,	PUNCT
ftr-344	107	15	such	such	ADJ
ftr-344	107	16	as	as	ADP
ftr-344	107	17	the	the	DET
ftr-344	107	18	receipt	receipt	NOUN
ftr-344	107	19	of	of	ADP
ftr-344	107	20	cash	cash	NOUN
ftr-344	107	21	salary	salary	NOUN
ftr-344	107	22	,	,	PUNCT
ftr-344	107	23	there	there	PRON
ftr-344	107	24	is	be	VERB
ftr-344	107	25	little	little	ADJ
ftr-344	107	26	society	society	NOUN
ftr-344	107	27	-	-	PUNCT
ftr-344	107	28	wide	wide	ADJ
ftr-344	107	29	consensus	consensus	NOUN
ftr-344	107	30	about	about	ADP
ftr-344	107	31	what	what	PRON
ftr-344	107	32	ought	ought	AUX
ftr-344	107	33	to	to	PART
ftr-344	107	34	be	be	AUX
ftr-344	107	35	subject	subject	ADJ
ftr-344	107	36	to	to	ADP
ftr-344	107	37	tax	tax	NOUN
ftr-344	107	38	,	,	PUNCT
ftr-344	107	39	reflecting	reflect	VERB
ftr-344	107	40	,	,	PUNCT
ftr-344	107	41	in	in	ADP
ftr-344	107	42	turn	turn	NOUN
ftr-344	107	43	,	,	PUNCT
ftr-344	107	44	a	a	DET
ftr-344	107	45	lack	lack	NOUN
ftr-344	107	46	of	of	ADP
ftr-344	107	47	consensus	consensus	NOUN
ftr-344	107	48	about	about	ADP
ftr-344	107	49	what	what	PRON
ftr-344	107	50	values	value	NOUN
ftr-344	107	51	ought	ought	AUX
ftr-344	107	52	to	to	PART
ftr-344	107	53	determine	determine	VERB
ftr-344	107	54	what	what	PRON
ftr-344	107	55	is	be	AUX
ftr-344	107	56	taxed	tax	VERB
ftr-344	107	57	.	.	PUNCT
ftr-344	108	1	hence	hence	ADV
ftr-344	108	2	,	,	PUNCT
ftr-344	108	3	the	the	DET
ftr-344	108	4	glenshaw	glenshaw	ADJ
ftr-344	108	5	glass	glass	NOUN
ftr-344	108	6	definition	definition	NOUN
ftr-344	108	7	proves	prove	VERB
ftr-344	108	8	not	not	PART
ftr-344	108	9	to	to	PART
ftr-344	108	10	be	be	AUX
ftr-344	108	11	apt	apt	ADJ
ftr-344	108	12	in	in	ADP
ftr-344	108	13	the	the	DET
ftr-344	108	14	expected	expect	VERB
ftr-344	108	15	sense	sense	NOUN
ftr-344	108	16	,	,	PUNCT
ftr-344	108	17	for	for	SCONJ
ftr-344	108	18	it	it	PRON
ftr-344	108	19	fails	fail	VERB
ftr-344	108	20	to	to	PART
ftr-344	108	21	reflect	reflect	VERB
ftr-344	108	22	tax	tax	NOUN
ftr-344	108	23	values	value	NOUN
ftr-344	108	24	directly	directly	ADV
ftr-344	108	25	.	.	PUNCT
ftr-344	109	1	nonetheless	nonetheless	ADV
ftr-344	109	2	,	,	PUNCT
ftr-344	109	3	this	this	DET
ftr-344	109	4	apparent	apparent	ADJ
ftr-344	109	5	defect	defect	NOUN
ftr-344	109	6	in	in	ADP
ftr-344	109	7	the	the	DET
ftr-344	109	8	definition	definition	NOUN
ftr-344	109	9	is	be	AUX
ftr-344	109	10	its	its	PRON
ftr-344	109	11	virtue	virtue	NOUN
ftr-344	109	12	.	.	PUNCT
ftr-344	110	1	its	its	PRON
ftr-344	110	2	very	very	ADJ
ftr-344	110	3	breadth	breadth	NOUN
ftr-344	110	4	makes	make	VERB
ftr-344	110	5	it	it	PRON
ftr-344	110	6	possible	possible	ADJ
ftr-344	110	7	for	for	ADP
ftr-344	110	8	a	a	DET
ftr-344	110	9	variety	variety	NOUN
ftr-344	110	10	of	of	ADP
ftr-344	110	11	values	value	NOUN
ftr-344	110	12	-	-	PUNCT
ftr-344	110	13	including	include	VERB
ftr-344	110	14	noneconomic	noneconomic	ADJ
ftr-344	110	15	values	value	NOUN
ftr-344	110	16	-	-	PUNCT
ftr-344	110	17	to	to	PART
ftr-344	110	18	compete	compete	VERB
ftr-344	110	19	.	.	PUNCT
ftr-344	111	1	and	and	CCONJ
ftr-344	111	2	the	the	DET
ftr-344	111	3	irs	irs	PROPN
ftr-344	111	4	,	,	PUNCT
ftr-344	111	5	with	with	ADP
ftr-344	111	6	its	its	PRON
ftr-344	111	7	vast	vast	ADJ
ftr-344	111	8	authority	authority	NOUN
ftr-344	111	9	to	to	PART
ftr-344	111	10	administer	administer	VERB
ftr-344	111	11	the	the	DET
ftr-344	111	12	tax	tax	NOUN
ftr-344	111	13	law	law	NOUN
ftr-344	111	14	,	,	PUNCT
ftr-344	111	15	is	be	AUX
ftr-344	111	16	left	leave	VERB
ftr-344	111	17	free	free	ADJ
ftr-344	111	18	to	to	PART
ftr-344	111	19	explore	explore	VERB
ftr-344	111	20	what	what	PRON
ftr-344	111	21	values	value	NOUN
ftr-344	111	22	are	be	AUX
ftr-344	111	23	relevant	relevant	ADJ
ftr-344	111	24	,	,	PUNCT
ftr-344	111	25	as	as	ADV
ftr-344	111	26	well	well	ADV
ftr-344	111	27	as	as	ADP
ftr-344	111	28	their	their	PRON
ftr-344	111	29	relative	relative	ADJ
ftr-344	111	30	importance	importance	NOUN
ftr-344	111	31	,	,	PUNCT
ftr-344	111	32	on	on	ADP
ftr-344	111	33	a	a	DET
ftr-344	111	34	case	case	NOUN
ftr-344	111	35	-	-	PUNCT
ftr-344	111	36	by	by	ADP
ftr-344	111	37	-	-	PUNCT
ftr-344	111	38	case	case	NOUN
ftr-344	111	39	basis	basis	NOUN
ftr-344	111	40	.	.	PUNCT
ftr-344	112	1	in	in	ADP
ftr-344	112	2	the	the	DET
ftr-344	112	3	absence	absence	NOUN
ftr-344	112	4	of	of	ADP
ftr-344	112	5	legislative	legislative	ADJ
ftr-344	112	6	action	action	NOUN
ftr-344	112	7	,	,	PUNCT
ftr-344	112	8	the	the	DET
ftr-344	112	9	irs	irs	PROPN
ftr-344	112	10	substitutes	substitute	VERB
ftr-344	112	11	its	its	PRON
ftr-344	112	12	view	view	NOUN
ftr-344	112	13	for	for	ADP
ftr-344	112	14	the	the	DET
ftr-344	112	15	non	non	ADJ
ftr-344	112	16	-	-	ADJ
ftr-344	112	17	existent	existent	ADJ
ftr-344	112	18	consensus	consensus	NOUN
ftr-344	112	19	and	and	CCONJ
ftr-344	112	20	then	then	ADV
ftr-344	112	21	awaits	await	VERB
ftr-344	112	22	the	the	DET
ftr-344	112	23	judicial	judicial	ADJ
ftr-344	112	24	,	,	PUNCT
ftr-344	112	25	congressional	congressional	ADJ
ftr-344	112	26	,	,	PUNCT
ftr-344	112	27	or	or	CCONJ
ftr-344	112	28	popular	popular	ADJ
ftr-344	112	29	response	response	NOUN
ftr-344	112	30	.	.	PUNCT
ftr-344	113	1	the	the	DET
ftr-344	113	2	irs	irs	PROPN
ftr-344	113	3	serves	serve	VERB
ftr-344	113	4	as	as	ADP
ftr-344	113	5	the	the	DET
ftr-344	113	6	taste	taste	NOUN
ftr-344	113	7	tester	tester	NOUN
ftr-344	113	8	for	for	ADP
ftr-344	113	9	society	society	NOUN
ftr-344	113	10	's	's	PART
ftr-344	113	11	views	view	NOUN
ftr-344	113	12	.	.	PUNCT
ftr-344	113	13	"	"	PUNCT
ftr-344	114	1	accordingly	accordingly	ADV
ftr-344	114	2	,	,	PUNCT
ftr-344	114	3	we	we	PRON
ftr-344	114	4	conclude	conclude	VERB
ftr-344	114	5	that	that	SCONJ
ftr-344	114	6	the	the	DET
ftr-344	114	7	glenshaw	glenshaw	ADJ
ftr-344	114	8	glass	glass	NOUN
ftr-344	114	9	definition	definition	NOUN
ftr-344	114	10	of	of	ADP
ftr-344	114	11	income	income	NOUN
ftr-344	114	12	is	be	AUX
ftr-344	114	13	apt	apt	ADJ
ftr-344	114	14	after	after	ADV
ftr-344	114	15	all	all	ADV
ftr-344	114	16	,	,	PUNCT
ftr-344	114	17	but	but	CCONJ
ftr-344	114	18	in	in	ADP
ftr-344	114	19	a	a	DET
ftr-344	114	20	highly	highly	ADV
ftr-344	114	21	unusual	unusual	ADJ
ftr-344	114	22	way	way	NOUN
ftr-344	114	23	.	.	PUNCT
ftr-344	115	1	instead	instead	ADV
ftr-344	115	2	of	of	ADP
ftr-344	115	3	reflecting	reflect	VERB
ftr-344	115	4	by	by	ADP
ftr-344	115	5	its	its	PRON
ftr-344	115	6	own	own	ADJ
ftr-344	115	7	terms	term	NOUN
ftr-344	115	8	tax	tax	NOUN
ftr-344	115	9	law	law	NOUN
ftr-344	115	10	's	's	PART
ftr-344	115	11	defining	define	VERB
ftr-344	115	12	values	value	NOUN
ftr-344	115	13	,	,	PUNCT
ftr-344	115	14	it	it	PRON
ftr-344	115	15	gives	give	VERB
ftr-344	115	16	the	the	DET
ftr-344	115	17	irs	irs	PROPN
ftr-344	115	18	the	the	DET
ftr-344	115	19	flexibility	flexibility	NOUN
ftr-344	115	20	to	to	PART
ftr-344	115	21	navigate	navigate	VERB
ftr-344	115	22	the	the	DET
ftr-344	115	23	shoals	shoal	NOUN
ftr-344	115	24	of	of	ADP
ftr-344	115	25	social	social	ADJ
ftr-344	115	26	opinion	opinion	NOUN
ftr-344	115	27	regarding	regard	VERB
ftr-344	115	28	income	income	NOUN
ftr-344	115	29	taxation	taxation	NOUN
ftr-344	115	30	,	,	PUNCT
ftr-344	115	31	thereby	thereby	ADV
ftr-344	115	32	both	both	PRON
ftr-344	115	33	providing	provide	VERB
ftr-344	115	34	stability	stability	NOUN
ftr-344	115	35	in	in	ADP
ftr-344	115	36	the	the	DET
ftr-344	115	37	administration	administration	NOUN
ftr-344	115	38	of	of	ADP
ftr-344	115	39	the	the	DET
ftr-344	115	40	income	income	NOUN
ftr-344	115	41	tax	tax	NOUN
ftr-344	115	42	and	and	CCONJ
ftr-344	115	43	permitting	permit	VERB
ftr-344	115	44	the	the	DET
ftr-344	115	45	evolution	evolution	NOUN
ftr-344	115	46	of	of	ADP
ftr-344	115	47	a	a	DET
ftr-344	115	48	concept	concept	NOUN
ftr-344	115	49	of	of	ADP
ftr-344	115	50	income	income	NOUN
ftr-344	115	51	that	that	PRON
ftr-344	115	52	serves	serve	VERB
ftr-344	115	53	the	the	DET
ftr-344	115	54	important	important	ADJ
ftr-344	115	55	values	value	NOUN
ftr-344	115	56	in	in	ADP
ftr-344	115	57	taxation	taxation	NOUN
ftr-344	115	58	.	.	PUNCT
ftr-344	116	1	the	the	DET
ftr-344	116	2	candidates	candidate	NOUN
ftr-344	116	3	for	for	ADP
ftr-344	116	4	these	these	DET
ftr-344	116	5	values	value	NOUN
ftr-344	116	6	,	,	PUNCT
ftr-344	116	7	as	as	SCONJ
ftr-344	116	8	we	we	PRON
ftr-344	116	9	will	will	AUX
ftr-344	116	10	show	show	VERB
ftr-344	116	11	,	,	PUNCT
ftr-344	116	12	include	include	VERB
ftr-344	116	13	economic	economic	ADJ
ftr-344	116	14	values	value	NOUN
ftr-344	116	15	,	,	PUNCT
ftr-344	116	16	but	but	CCONJ
ftr-344	116	17	also	also	ADV
ftr-344	116	18	include	include	VERB
ftr-344	116	19	a	a	DET
ftr-344	116	20	variety	variety	NOUN
ftr-344	116	21	of	of	ADP
ftr-344	116	22	noneconomic	noneconomic	ADJ
ftr-344	116	23	values	value	NOUN
ftr-344	116	24	.	.	PUNCT
ftr-344	117	1	and	and	CCONJ
ftr-344	117	2	if	if	SCONJ
ftr-344	117	3	the	the	DET
ftr-344	117	4	irs	irs	PROPN
ftr-344	117	5	(	(	PUNCT
ftr-344	117	6	with	with	ADP
ftr-344	117	7	occasional	occasional	ADJ
ftr-344	117	8	assistance	assistance	NOUN
ftr-344	117	9	from	from	ADP
ftr-344	117	10	the	the	DET
ftr-344	117	11	courts	court	NOUN
ftr-344	117	12	and	and	CCONJ
ftr-344	117	13	congress	congress	PROPN
ftr-344	117	14	)	)	PUNCT
ftr-344	117	15	does	do	VERB
ftr-344	117	16	its	its	PRON
ftr-344	117	17	job	job	NOUN
ftr-344	117	18	well	well	ADV
ftr-344	117	19	-	-	PUNCT
ftr-344	117	20	if	if	SCONJ
ftr-344	117	21	its	its	PRON
ftr-344	117	22	ongoing	ongoing	ADJ
ftr-344	117	23	determination	determination	NOUN
ftr-344	117	24	of	of	ADP
ftr-344	117	25	what	what	PRON
ftr-344	117	26	is	be	AUX
ftr-344	117	27	income	income	NOUN
ftr-344	117	28	meets	meet	VERB
ftr-344	117	29	with	with	ADP
ftr-344	117	30	general	general	ADJ
ftr-344	117	31	political	political	ADJ
ftr-344	117	32	and	and	CCONJ
ftr-344	117	33	social	social	ADJ
ftr-344	117	34	approval	approval	NOUN
ftr-344	117	35	-	-	PUNCT
ftr-344	117	36	then	then	ADV
ftr-344	117	37	glenshaw	glenshaw	ADJ
ftr-344	117	38	glass	glass	NOUN
ftr-344	117	39	turns	turn	VERB
ftr-344	117	40	out	out	ADP
ftr-344	117	41	to	to	PART
ftr-344	117	42	be	be	AUX
ftr-344	117	43	apt	apt	ADJ
ftr-344	117	44	,	,	PUNCT
ftr-344	117	45	after	after	ADV
ftr-344	117	46	all	all	ADV
ftr-344	117	47	.	.	PUNCT
ftr-344	118	1	i.	i.	PROPN
ftr-344	118	2	defining	define	VERB
ftr-344	118	3	income	income	NOUN
ftr-344	118	4	that	that	PRON
ftr-344	118	5	is	be	AUX
ftr-344	118	6	taxed	tax	VERB
ftr-344	118	7	in	in	ADP
ftr-344	118	8	this	this	DET
ftr-344	118	9	part	part	NOUN
ftr-344	118	10	we	we	PRON
ftr-344	118	11	explore	explore	VERB
ftr-344	118	12	the	the	DET
ftr-344	118	13	dramatic	dramatic	ADJ
ftr-344	118	14	expansion	expansion	NOUN
ftr-344	118	15	of	of	ADP
ftr-344	118	16	the	the	DET
ftr-344	118	17	definition	definition	NOUN
ftr-344	118	18	of	of	ADP
ftr-344	118	19	income	income	NOUN
ftr-344	118	20	in	in	ADP
ftr-344	118	21	1955	1955	NUM
ftr-344	118	22	's	's	PART
ftr-344	118	23	glenshaw	glenshaw	ADJ
ftr-344	118	24	glass	glass	NOUN
ftr-344	118	25	decision	decision	NOUN
ftr-344	118	26	,	,	PUNCT
ftr-344	118	27	in	in	ADP
ftr-344	118	28	contrast	contrast	NOUN
ftr-344	118	29	to	to	ADP
ftr-344	118	30	the	the	DET
ftr-344	118	31	narrow	narrow	ADJ
ftr-344	118	32	approach	approach	NOUN
ftr-344	118	33	taken	take	VERB
ftr-344	118	34	by	by	ADP
ftr-344	118	35	the	the	DET
ftr-344	118	36	court	court	NOUN
ftr-344	118	37	in	in	ADP
ftr-344	118	38	eisner	eisner	PROPN
ftr-344	118	39	v.	v.	PROPN
ftr-344	118	40	macomber	macomber	PROPN
ftr-344	118	41	over	over	ADP
ftr-344	118	42	30	30	NUM
ftr-344	118	43	years	year	NOUN
ftr-344	118	44	earlier	early	ADV
ftr-344	118	45	.	.	PUNCT
ftr-344	119	1	but	but	CCONJ
ftr-344	119	2	in	in	ADP
ftr-344	119	3	the	the	DET
ftr-344	119	4	more	more	ADJ
ftr-344	119	5	than	than	ADP
ftr-344	119	6	half	half	ADJ
ftr-344	119	7	century	century	NOUN
ftr-344	119	8	since	since	SCONJ
ftr-344	119	9	glenshaw	glenshaw	ADJ
ftr-344	119	10	glass	glass	NOUN
ftr-344	119	11	,	,	PUNCT
ftr-344	119	12	the	the	DET
ftr-344	119	13	irs	irs	PROPN
ftr-344	119	14	has	have	AUX
ftr-344	119	15	treated	treat	VERB
ftr-344	119	16	many	many	ADJ
ftr-344	119	17	accessions	accession	NOUN
ftr-344	119	18	to	to	ADP
ftr-344	119	19	wealth	wealth	NOUN
ftr-344	119	20	,	,	PUNCT
ftr-344	119	21	clearly	clearly	ADV
ftr-344	119	22	realized	realize	VERB
ftr-344	119	23	and	and	CCONJ
ftr-344	119	24	under	under	ADP
ftr-344	119	25	the	the	DET
ftr-344	119	26	taxpayer	taxpayer	NOUN
ftr-344	119	27	's	's	PART
ftr-344	119	28	dominion	dominion	NOUN
ftr-344	119	29	,	,	PUNCT
ftr-344	119	30	as	as	ADP
ftr-344	119	31	nontaxable	nontaxable	ADJ
ftr-344	119	32	.	.	PUNCT
ftr-344	120	1	we	we	PRON
ftr-344	120	2	describe	describe	VERB
ftr-344	120	3	this	this	DET
ftr-344	120	4	contraction	contraction	NOUN
ftr-344	120	5	of	of	ADP
ftr-344	120	6	the	the	DET
ftr-344	120	7	glenshaw	glenshaw	ADJ
ftr-344	120	8	glass	glass	NOUN
ftr-344	120	9	definition	definition	NOUN
ftr-344	120	10	to	to	PART
ftr-344	120	11	show	show	VERB
ftr-344	120	12	that	that	SCONJ
ftr-344	120	13	the	the	DET
ftr-344	120	14	definition	definition	NOUN
ftr-344	120	15	of	of	ADP
ftr-344	120	16	income	income	NOUN
ftr-344	120	17	as	as	SCONJ
ftr-344	120	18	administered	administer	VERB
ftr-344	120	19	by	by	ADP
ftr-344	120	20	the	the	DET
ftr-344	120	21	irs	irs	PROPN
ftr-344	120	22	is	be	AUX
ftr-344	120	23	neither	neither	CCONJ
ftr-344	120	24	as	as	ADV
ftr-344	120	25	broad	broad	ADJ
ftr-344	120	26	nor	nor	CCONJ
ftr-344	120	27	as	as	ADV
ftr-344	120	28	straightforward	straightforward	ADJ
ftr-344	120	29	as	as	ADP
ftr-344	120	30	glenshaw	glenshaw	ADJ
ftr-344	120	31	glass	glass	NOUN
ftr-344	120	32	appeared	appear	VERB
ftr-344	120	33	to	to	PART
ftr-344	120	34	promise	promise	VERB
ftr-344	120	35	.	.	PUNCT
ftr-344	121	1	18	18	NUM
ftr-344	121	2	.	.	PUNCT
ftr-344	122	1	of	of	ADP
ftr-344	122	2	course	course	ADV
ftr-344	122	3	,	,	PUNCT
ftr-344	122	4	if	if	SCONJ
ftr-344	122	5	the	the	DET
ftr-344	122	6	irs	irs	PROPN
ftr-344	122	7	gets	get	VERB
ftr-344	122	8	it	it	PRON
ftr-344	122	9	wrong	wrong	ADJ
ftr-344	122	10	,	,	PUNCT
ftr-344	122	11	it	it	PRON
ftr-344	122	12	is	be	AUX
ftr-344	122	13	subject	subject	ADJ
ftr-344	122	14	to	to	ADP
ftr-344	122	15	correction	correction	NOUN
ftr-344	122	16	by	by	ADP
ftr-344	122	17	the	the	DET
ftr-344	122	18	courts	court	NOUN
ftr-344	122	19	or	or	CCONJ
ftr-344	122	20	the	the	DET
ftr-344	122	21	legislature	legislature	NOUN
ftr-344	122	22	.	.	PUNCT
ftr-344	123	1	300	300	NUM
ftr-344	124	1	[	[	NOUN
ftr-344	124	2	vol	vol	NOUN
ftr-344	124	3	.	.	PUNCT
ftr-344	125	1	11:5	11:5	NUM
ftr-344	125	2	defining	define	VERB
ftr-344	125	3	income	income	NOUN
ftr-344	125	4	a.	a.	NOUN
ftr-344	126	1	the	the	DET
ftr-344	126	2	definition	definition	NOUN
ftr-344	126	3	expands	expand	VERB
ftr-344	126	4	that	that	SCONJ
ftr-344	126	5	the	the	DET
ftr-344	126	6	glenshaw	glenshaw	ADJ
ftr-344	126	7	glass	glass	NOUN
ftr-344	126	8	definition	definition	NOUN
ftr-344	126	9	of	of	ADP
ftr-344	126	10	income	income	NOUN
ftr-344	126	11	seems	seem	VERB
ftr-344	126	12	so	so	ADV
ftr-344	126	13	broad	broad	ADJ
ftr-344	126	14	is	be	AUX
ftr-344	126	15	not	not	PART
ftr-344	126	16	surprising	surprising	ADJ
ftr-344	126	17	.	.	PUNCT
ftr-344	127	1	its	its	PRON
ftr-344	127	2	apparent	apparent	ADJ
ftr-344	127	3	breadth	breadth	NOUN
ftr-344	127	4	likely	likely	ADV
ftr-344	127	5	reflects	reflect	VERB
ftr-344	127	6	its	its	PRON
ftr-344	127	7	source	source	NOUN
ftr-344	127	8	(	(	PUNCT
ftr-344	127	9	a	a	DET
ftr-344	127	10	supreme	supreme	PROPN
ftr-344	127	11	court	court	PROPN
ftr-344	127	12	opinion	opinion	NOUN
ftr-344	127	13	interpreting	interpret	VERB
ftr-344	127	14	a	a	DET
ftr-344	127	15	vacuously	vacuously	ADV
ftr-344	127	16	worded	word	VERB
ftr-344	127	17	text	text	NOUN
ftr-344	127	18	)	)	PUNCT
ftr-344	127	19	,	,	PUNCT
ftr-344	127	20	its	its	PRON
ftr-344	127	21	place	place	NOUN
ftr-344	127	22	in	in	ADP
ftr-344	127	23	the	the	DET
ftr-344	127	24	history	history	NOUN
ftr-344	127	25	of	of	ADP
ftr-344	127	26	the	the	DET
ftr-344	127	27	income	income	NOUN
ftr-344	127	28	tax	tax	NOUN
ftr-344	127	29	(	(	PUNCT
ftr-344	127	30	after	after	SCONJ
ftr-344	127	31	the	the	DET
ftr-344	127	32	income	income	NOUN
ftr-344	127	33	tax	tax	NOUN
ftr-344	127	34	evolved	evolve	VERB
ftr-344	127	35	from	from	ADP
ftr-344	127	36	a	a	DET
ftr-344	127	37	class	class	NOUN
ftr-344	127	38	tax	tax	NOUN
ftr-344	127	39	to	to	ADP
ftr-344	127	40	a	a	DET
ftr-344	127	41	mass	mass	ADJ
ftr-344	127	42	tax	tax	NOUN
ftr-344	127	43	during	during	ADP
ftr-344	127	44	world	world	PROPN
ftr-344	127	45	war	war	PROPN
ftr-344	127	46	ii	ii	PROPN
ftr-344	127	47	)	)	PUNCT
ftr-344	127	48	,	,	PUNCT
ftr-344	127	49	and	and	CCONJ
ftr-344	127	50	perhaps	perhaps	ADV
ftr-344	127	51	even	even	ADV
ftr-344	127	52	the	the	DET
ftr-344	127	53	scholarly	scholarly	ADJ
ftr-344	127	54	acceptance	acceptance	NOUN
ftr-344	127	55	of	of	ADP
ftr-344	127	56	what	what	PRON
ftr-344	127	57	is	be	AUX
ftr-344	127	58	now	now	ADV
ftr-344	127	59	commonly	commonly	ADV
ftr-344	127	60	referred	refer	VERB
ftr-344	127	61	to	to	ADP
ftr-344	127	62	as	as	ADP
ftr-344	127	63	the	the	DET
ftr-344	127	64	haig	haig	PROPN
ftr-344	127	65	-	-	PUNCT
ftr-344	127	66	simons	simons	PROPN
ftr-344	127	67	definition	definition	NOUN
ftr-344	127	68	of	of	ADP
ftr-344	127	69	income	income	NOUN
ftr-344	127	70	following	follow	VERB
ftr-344	127	71	the	the	DET
ftr-344	127	72	publication	publication	NOUN
ftr-344	127	73	of	of	ADP
ftr-344	127	74	henry	henry	PROPN
ftr-344	127	75	simons	simons	PROPN
ftr-344	127	76	'	'	PART
ftr-344	127	77	book	book	NOUN
ftr-344	127	78	in	in	ADP
ftr-344	127	79	1938.19	1938.19	NUM
ftr-344	127	80	the	the	DET
ftr-344	127	81	glenshaw	glenshaw	ADJ
ftr-344	127	82	glass	glass	NOUN
ftr-344	127	83	definition	definition	NOUN
ftr-344	127	84	stands	stand	VERB
ftr-344	127	85	in	in	ADP
ftr-344	127	86	marked	marked	ADJ
ftr-344	127	87	contrast	contrast	NOUN
ftr-344	127	88	to	to	ADP
ftr-344	127	89	the	the	DET
ftr-344	127	90	much	much	ADV
ftr-344	127	91	narrower	narrow	ADJ
ftr-344	127	92	definition	definition	NOUN
ftr-344	127	93	the	the	DET
ftr-344	127	94	court	court	NOUN
ftr-344	127	95	had	have	AUX
ftr-344	127	96	announced	announce	VERB
ftr-344	127	97	in	in	ADP
ftr-344	127	98	eisner	eisner	PROPN
ftr-344	127	99	v.	v.	ADP
ftr-344	127	100	macomber.20	macomber.20	PROPN
ftr-344	127	101	in	in	ADP
ftr-344	127	102	macomber	macomber	PROPN
ftr-344	127	103	the	the	DET
ftr-344	127	104	court	court	NOUN
ftr-344	127	105	had	have	VERB
ftr-344	127	106	to	to	PART
ftr-344	127	107	decide	decide	VERB
ftr-344	127	108	whether	whether	SCONJ
ftr-344	127	109	a	a	DET
ftr-344	127	110	pro	pro	ADJ
ftr-344	127	111	-	-	ADJ
ftr-344	127	112	rata	rata	ADJ
ftr-344	127	113	stock	stock	NOUN
ftr-344	127	114	dividend	dividend	NOUN
ftr-344	127	115	was	be	AUX
ftr-344	127	116	income	income	NOUN
ftr-344	127	117	.	.	PUNCT
ftr-344	128	1	in	in	ADP
ftr-344	128	2	holding	hold	VERB
ftr-344	128	3	that	that	SCONJ
ftr-344	128	4	it	it	PRON
ftr-344	128	5	was	be	AUX
ftr-344	128	6	not	not	PART
ftr-344	128	7	,	,	PUNCT
ftr-344	128	8	the	the	DET
ftr-344	128	9	court	court	NOUN
ftr-344	128	10	defined	define	VERB
ftr-344	128	11	income	income	NOUN
ftr-344	128	12	as	as	ADP
ftr-344	128	13	"	"	PUNCT
ftr-344	128	14	the	the	DET
ftr-344	128	15	gain	gain	NOUN
ftr-344	128	16	derived	derive	VERB
ftr-344	128	17	from	from	ADP
ftr-344	128	18	capital	capital	NOUN
ftr-344	128	19	,	,	PUNCT
ftr-344	128	20	from	from	ADP
ftr-344	128	21	labor	labor	NOUN
ftr-344	128	22	,	,	PUNCT
ftr-344	128	23	or	or	CCONJ
ftr-344	128	24	from	from	ADP
ftr-344	128	25	both	both	CCONJ
ftr-344	128	26	combined	combine	VERB
ftr-344	128	27	,	,	PUNCT
ftr-344	128	28	"	"	PUNCT
ftr-344	128	29	and	and	CCONJ
ftr-344	128	30	emphasized	emphasize	VERB
ftr-344	128	31	that	that	SCONJ
ftr-344	128	32	the	the	DET
ftr-344	128	33	gain	gain	NOUN
ftr-344	128	34	be	be	AUX
ftr-344	128	35	"	"	PUNCT
ftr-344	128	36	derived	derive	VERB
ftr-344	128	37	,	,	PUNCT
ftr-344	128	38	"	"	PUNCT
ftr-344	128	39	or	or	CCONJ
ftr-344	128	40	severed	sever	VERB
ftr-344	128	41	,	,	PUNCT
ftr-344	128	42	from	from	ADP
ftr-344	128	43	the	the	DET
ftr-344	128	44	property.2	property.2	NOUN
ftr-344	128	45	'	'	PUNCT
ftr-344	128	46	by	by	ADP
ftr-344	128	47	requiring	require	VERB
ftr-344	128	48	severance	severance	NOUN
ftr-344	128	49	the	the	DET
ftr-344	128	50	court	court	NOUN
ftr-344	128	51	gave	give	VERB
ftr-344	128	52	birth	birth	NOUN
ftr-344	128	53	to	to	ADP
ftr-344	128	54	the	the	DET
ftr-344	128	55	realization	realization	NOUN
ftr-344	128	56	requirement	requirement	NOUN
ftr-344	128	57	,	,	PUNCT
ftr-344	128	58	which	which	PRON
ftr-344	128	59	remains	remain	VERB
ftr-344	128	60	part	part	NOUN
ftr-344	128	61	of	of	ADP
ftr-344	128	62	the	the	DET
ftr-344	128	63	definition	definition	NOUN
ftr-344	128	64	of	of	ADP
ftr-344	128	65	income	income	NOUN
ftr-344	128	66	today.22	today.22	NOUN
ftr-344	128	67	despite	despite	SCONJ
ftr-344	128	68	the	the	DET
ftr-344	128	69	longevity	longevity	NOUN
ftr-344	128	70	of	of	ADP
ftr-344	128	71	the	the	DET
ftr-344	128	72	realization	realization	NOUN
ftr-344	128	73	requirement	requirement	NOUN
ftr-344	128	74	,	,	PUNCT
ftr-344	128	75	the	the	DET
ftr-344	128	76	first	first	ADJ
ftr-344	128	77	part	part	NOUN
ftr-344	128	78	of	of	ADP
ftr-344	128	79	the	the	DET
ftr-344	128	80	macomber	macomber	PROPN
ftr-344	128	81	definition	definition	NOUN
ftr-344	128	82	,	,	PUNCT
ftr-344	128	83	which	which	PRON
ftr-344	128	84	limited	limit	VERB
ftr-344	128	85	income	income	NOUN
ftr-344	128	86	to	to	ADP
ftr-344	128	87	the	the	DET
ftr-344	128	88	"	"	PUNCT
ftr-344	128	89	product	product	NOUN
ftr-344	128	90	of	of	ADP
ftr-344	128	91	labor	labor	NOUN
ftr-344	128	92	or	or	CCONJ
ftr-344	128	93	capital	capital	NOUN
ftr-344	128	94	or	or	CCONJ
ftr-344	128	95	both	both	PRON
ftr-344	128	96	combined	combine	VERB
ftr-344	128	97	"	"	PUNCT
ftr-344	128	98	was	be	AUX
ftr-344	128	99	destined	destine	VERB
ftr-344	128	100	for	for	ADP
ftr-344	128	101	a	a	DET
ftr-344	128	102	different	different	ADJ
ftr-344	128	103	fate	fate	NOUN
ftr-344	128	104	.	.	PUNCT
ftr-344	129	1	more	more	ADJ
ftr-344	129	2	than	than	ADP
ftr-344	129	3	three	three	NUM
ftr-344	129	4	decades	decade	NOUN
ftr-344	129	5	after	after	SCONJ
ftr-344	129	6	it	it	PRON
ftr-344	129	7	decided	decide	VERB
ftr-344	129	8	macomber	macomber	PROPN
ftr-344	129	9	the	the	DET
ftr-344	129	10	court	court	NOUN
ftr-344	129	11	in	in	ADP
ftr-344	129	12	glenshaw	glenshaw	ADJ
ftr-344	129	13	glass	glass	NOUN
ftr-344	129	14	had	have	VERB
ftr-344	129	15	to	to	PART
ftr-344	129	16	decide	decide	VERB
ftr-344	129	17	whether	whether	SCONJ
ftr-344	129	18	punitive	punitive	ADJ
ftr-344	129	19	damages	damage	NOUN
ftr-344	129	20	were	be	AUX
ftr-344	129	21	income	income	NOUN
ftr-344	129	22	.	.	PUNCT
ftr-344	130	1	unlike	unlike	ADP
ftr-344	130	2	compensatory	compensatory	ADJ
ftr-344	130	3	damages	damage	NOUN
ftr-344	130	4	,	,	PUNCT
ftr-344	130	5	punitive	punitive	ADJ
ftr-344	130	6	damages	damage	NOUN
ftr-344	130	7	bear	bear	VERB
ftr-344	130	8	no	no	DET
ftr-344	130	9	relationship	relationship	NOUN
ftr-344	130	10	to	to	ADP
ftr-344	130	11	the	the	DET
ftr-344	130	12	labor	labor	NOUN
ftr-344	130	13	or	or	CCONJ
ftr-344	130	14	capital	capital	NOUN
ftr-344	130	15	of	of	ADP
ftr-344	130	16	the	the	DET
ftr-344	130	17	plaintiff	plaintiff	NOUN
ftr-344	130	18	but	but	CCONJ
ftr-344	130	19	are	be	AUX
ftr-344	130	20	paid	pay	VERB
ftr-344	130	21	solely	solely	ADV
ftr-344	130	22	to	to	PART
ftr-344	130	23	punish	punish	VERB
ftr-344	130	24	the	the	DET
ftr-344	130	25	defendant	defendant	NOUN
ftr-344	130	26	.	.	PUNCT
ftr-344	131	1	hence	hence	ADV
ftr-344	131	2	,	,	PUNCT
ftr-344	131	3	as	as	ADP
ftr-344	131	4	to	to	ADP
ftr-344	131	5	the	the	DET
ftr-344	131	6	plaintiff	plaintiff	NOUN
ftr-344	131	7	,	,	PUNCT
ftr-344	131	8	they	they	PRON
ftr-344	131	9	are	be	AUX
ftr-344	131	10	a	a	DET
ftr-344	131	11	windfall	windfall	NOUN
ftr-344	131	12	.	.	PUNCT
ftr-344	132	1	because	because	SCONJ
ftr-344	132	2	windfalls	windfall	NOUN
ftr-344	132	3	do	do	AUX
ftr-344	132	4	not	not	PART
ftr-344	132	5	proceed	proceed	VERB
ftr-344	132	6	from	from	ADP
ftr-344	132	7	the	the	DET
ftr-344	132	8	recipient	recipient	NOUN
ftr-344	132	9	's	's	PART
ftr-344	132	10	labor	labor	NOUN
ftr-344	132	11	or	or	CCONJ
ftr-344	132	12	capital	capital	NOUN
ftr-344	132	13	or	or	CCONJ
ftr-344	132	14	both	both	CCONJ
ftr-344	132	15	combined	combine	VERB
ftr-344	132	16	,	,	PUNCT
ftr-344	132	17	the	the	DET
ftr-344	132	18	punitive	punitive	ADJ
ftr-344	132	19	damages	damage	NOUN
ftr-344	132	20	received	receive	VERB
ftr-344	132	21	by	by	ADP
ftr-344	132	22	glenshaw	glenshaw	ADJ
ftr-344	132	23	glass	glass	NOUN
ftr-344	132	24	could	could	AUX
ftr-344	132	25	not	not	PART
ftr-344	132	26	be	be	AUX
ftr-344	132	27	income	income	NOUN
ftr-344	132	28	under	under	ADP
ftr-344	132	29	the	the	DET
ftr-344	132	30	macomber	macomber	PROPN
ftr-344	132	31	definition	definition	NOUN
ftr-344	132	32	,	,	PUNCT
ftr-344	132	33	and	and	CCONJ
ftr-344	132	34	the	the	DET
ftr-344	132	35	lower	low	ADJ
ftr-344	132	36	courts	court	NOUN
ftr-344	132	37	had	have	AUX
ftr-344	132	38	consistently	consistently	ADV
ftr-344	132	39	so	so	ADV
ftr-344	132	40	held.23	held.23	ADJ
ftr-344	132	41	to	to	PART
ftr-344	132	42	treat	treat	VERB
ftr-344	132	43	them	they	PRON
ftr-344	132	44	as	as	SCONJ
ftr-344	132	45	income	income	NOUN
ftr-344	132	46	the	the	DET
ftr-344	132	47	court	court	NOUN
ftr-344	132	48	needed	need	VERB
ftr-344	132	49	to	to	PART
ftr-344	132	50	redefine	redefine	VERB
ftr-344	132	51	the	the	DET
ftr-344	132	52	term	term	NOUN
ftr-344	132	53	.	.	PUNCT
ftr-344	133	1	the	the	DET
ftr-344	133	2	court	court	NOUN
ftr-344	133	3	's	's	PART
ftr-344	133	4	decision	decision	NOUN
ftr-344	133	5	in	in	ADP
ftr-344	133	6	glenshaw	glenshaw	ADJ
ftr-344	133	7	glass	glass	NOUN
ftr-344	133	8	must	must	AUX
ftr-344	133	9	have	have	AUX
ftr-344	133	10	come	come	VERB
ftr-344	133	11	as	as	ADV
ftr-344	133	12	quite	quite	DET
ftr-344	133	13	a	a	DET
ftr-344	133	14	surprise	surprise	NOUN
ftr-344	133	15	to	to	ADP
ftr-344	133	16	the	the	DET
ftr-344	133	17	lower	low	ADJ
ftr-344	133	18	federal	federal	ADJ
ftr-344	133	19	courts	court	NOUN
ftr-344	133	20	,	,	PUNCT
ftr-344	133	21	whose	whose	DET
ftr-344	133	22	opinions	opinion	NOUN
ftr-344	133	23	betrayed	betray	VERB
ftr-344	133	24	little	little	ADJ
ftr-344	133	25	doubt	doubt	NOUN
ftr-344	133	26	that	that	SCONJ
ftr-344	133	27	they	they	PRON
ftr-344	133	28	were	be	AUX
ftr-344	133	29	reaching	reach	VERB
ftr-344	133	30	the	the	DET
ftr-344	133	31	correct	correct	ADJ
ftr-344	133	32	result	result	NOUN
ftr-344	133	33	in	in	ADP
ftr-344	133	34	concluding	conclude	VERB
ftr-344	133	35	that	that	SCONJ
ftr-344	133	36	windfalls	windfall	NOUN
ftr-344	133	37	generally	generally	ADV
ftr-344	133	38	,	,	PUNCT
ftr-344	133	39	19	19	NUM
ftr-344	133	40	.	.	PUNCT
ftr-344	134	1	see	see	VERB
ftr-344	134	2	supra	supra	PROPN
ftr-344	134	3	text	text	NOUN
ftr-344	134	4	accompanying	accompanying	ADJ
ftr-344	134	5	note	note	NOUN
ftr-344	134	6	4	4	NUM
ftr-344	134	7	.	.	NOUN
ftr-344	134	8	20	20	NUM
ftr-344	134	9	.	.	PUNCT
ftr-344	135	1	eisner	eisner	PROPN
ftr-344	135	2	v.	v.	PROPN
ftr-344	135	3	macomber	macomber	PROPN
ftr-344	135	4	,	,	PUNCT
ftr-344	135	5	252	252	NUM
ftr-344	135	6	u.s	u.s	PROPN
ftr-344	135	7	.	.	PROPN
ftr-344	135	8	189	189	NUM
ftr-344	135	9	(	(	PUNCT
ftr-344	135	10	1920	1920	NUM
ftr-344	135	11	)	)	PUNCT
ftr-344	135	12	.	.	PUNCT
ftr-344	136	1	21	21	NUM
ftr-344	136	2	.	.	PUNCT
ftr-344	137	1	i	i	PRON
ftr-344	137	2	d.	d.	PROPN
ftr-344	137	3	at	at	ADP
ftr-344	137	4	193	193	NUM
ftr-344	137	5	.	.	PUNCT
ftr-344	138	1	(	(	PUNCT
ftr-344	138	2	citing	cite	VERB
ftr-344	138	3	earlier	early	ADJ
ftr-344	138	4	cases	case	NOUN
ftr-344	138	5	for	for	ADP
ftr-344	138	6	its	its	PRON
ftr-344	138	7	definition	definition	NOUN
ftr-344	138	8	)	)	PUNCT
ftr-344	138	9	.	.	PUNCT
ftr-344	139	1	22	22	NUM
ftr-344	139	2	.	.	PUNCT
ftr-344	140	1	see	see	VERB
ftr-344	140	2	infra	infra	NOUN
ftr-344	140	3	part	part	NOUN
ftr-344	140	4	iii.b	iii.b	X
ftr-344	140	5	.	.	PROPN
ftr-344	140	6	23	23	NUM
ftr-344	140	7	.	.	PUNCT
ftr-344	141	1	the	the	DET
ftr-344	141	2	taxpayer	taxpayer	NOUN
ftr-344	141	3	had	have	AUX
ftr-344	141	4	won	win	VERB
ftr-344	141	5	not	not	PART
ftr-344	141	6	only	only	ADV
ftr-344	141	7	in	in	ADP
ftr-344	141	8	the	the	DET
ftr-344	141	9	third	third	ADJ
ftr-344	141	10	circuit	circuit	NOUN
ftr-344	141	11	,	,	PUNCT
ftr-344	141	12	which	which	PRON
ftr-344	141	13	decided	decide	VERB
ftr-344	141	14	both	both	DET
ftr-344	141	15	glenshaw	glenshaw	ADJ
ftr-344	141	16	glass	glass	NOUN
ftr-344	141	17	and	and	CCONJ
ftr-344	141	18	william	william	PROPN
ftr-344	141	19	goldman	goldman	PROPN
ftr-344	141	20	theatres	theatre	VERB
ftr-344	141	21	together	together	ADV
ftr-344	141	22	,	,	PUNCT
ftr-344	141	23	comm'r	comm'r	NOUN
ftr-344	141	24	v.	v.	ADP
ftr-344	141	25	glenshaw	glenshaw	PROPN
ftr-344	141	26	glass	glass	PROPN
ftr-344	141	27	co.	co.	PROPN
ftr-344	141	28	,	,	PUNCT
ftr-344	141	29	211	211	NUM
ftr-344	141	30	f.2d	f.2d	ADP
ftr-344	141	31	928	928	NUM
ftr-344	141	32	(	(	PUNCT
ftr-344	141	33	3d	3d	NUM
ftr-344	141	34	cir	cir	NOUN
ftr-344	141	35	.	.	PUNCT
ftr-344	141	36	1954	1954	NUM
ftr-344	141	37	)	)	PUNCT
ftr-344	141	38	,	,	PUNCT
ftr-344	141	39	rev'd	rev'd	VERB
ftr-344	141	40	,	,	PUNCT
ftr-344	141	41	348	348	NUM
ftr-344	141	42	u.s	u.s	PROPN
ftr-344	141	43	.	.	PROPN
ftr-344	141	44	426	426	NUM
ftr-344	141	45	,	,	PUNCT
ftr-344	141	46	(	(	PUNCT
ftr-344	141	47	1955	1955	NUM
ftr-344	141	48	)	)	PUNCT
ftr-344	141	49	but	but	CCONJ
ftr-344	141	50	in	in	ADP
ftr-344	141	51	the	the	DET
ftr-344	141	52	tax	tax	NOUN
ftr-344	141	53	court	court	NOUN
ftr-344	141	54	as	as	ADV
ftr-344	141	55	well	well	ADV
ftr-344	141	56	.	.	PUNCT
ftr-344	142	1	see	see	VERB
ftr-344	142	2	glenshaw	glenshaw	PROPN
ftr-344	142	3	glass	glass	PROPN
ftr-344	142	4	co.	co.	PROPN
ftr-344	142	5	v.	v.	ADP
ftr-344	142	6	comm'r	comm'r	PROPN
ftr-344	142	7	,	,	PUNCT
ftr-344	142	8	18	18	NUM
ftr-344	142	9	t.c	t.c	PROPN
ftr-344	142	10	.	.	PROPN
ftr-344	142	11	860	860	NUM
ftr-344	142	12	(	(	PUNCT
ftr-344	142	13	1952	1952	NUM
ftr-344	142	14	)	)	PUNCT
ftr-344	142	15	,	,	PUNCT
ftr-344	142	16	aff'd	aff'd	NOUN
ftr-344	142	17	,	,	PUNCT
ftr-344	142	18	211	211	NUM
ftr-344	142	19	f.2d	f.2d	ADP
ftr-344	142	20	928	928	NUM
ftr-344	142	21	;	;	PUNCT
ftr-344	142	22	william	william	PROPN
ftr-344	142	23	goldman	goldman	PROPN
ftr-344	142	24	theatres	theatres	PROPN
ftr-344	142	25	,	,	PUNCT
ftr-344	142	26	inc	inc	PROPN
ftr-344	142	27	.	.	PROPN
ftr-344	143	1	v.	v.	PROPN
ftr-344	143	2	comm'r	comm'r	PROPN
ftr-344	143	3	,	,	PUNCT
ftr-344	143	4	19	19	NUM
ftr-344	143	5	t.c	t.c	PROPN
ftr-344	143	6	.	.	PROPN
ftr-344	143	7	637	637	NUM
ftr-344	143	8	(	(	PUNCT
ftr-344	143	9	1953	1953	NUM
ftr-344	143	10	)	)	PUNCT
ftr-344	143	11	.	.	PUNCT
ftr-344	144	1	2011	2011	NUM
ftr-344	144	2	]	]	PUNCT
ftr-344	144	3	301	301	NUM
ftr-344	144	4	florida	florida	PROPN
ftr-344	144	5	tax	tax	NOUN
ftr-344	144	6	review	review	NOUN
ftr-344	144	7	and	and	CCONJ
ftr-344	144	8	punitive	punitive	ADJ
ftr-344	144	9	damages	damage	NOUN
ftr-344	144	10	specifically	specifically	ADV
ftr-344	144	11	,	,	PUNCT
ftr-344	144	12	were	be	AUX
ftr-344	144	13	not	not	PART
ftr-344	144	14	income.24	income.24	VERB
ftr-344	144	15	the	the	DET
ftr-344	144	16	third	third	ADJ
ftr-344	144	17	circuit	circuit	NOUN
ftr-344	144	18	reasoned	reason	VERB
ftr-344	144	19	that	that	SCONJ
ftr-344	144	20	the	the	DET
ftr-344	144	21	court	court	NOUN
ftr-344	144	22	had	have	AUX
ftr-344	144	23	"	"	PUNCT
ftr-344	144	24	never	never	ADV
ftr-344	144	25	expressly	expressly	ADV
ftr-344	144	26	departed	depart	VERB
ftr-344	144	27	from	from	ADP
ftr-344	144	28	the	the	DET
ftr-344	144	29	definition	definition	NOUN
ftr-344	144	30	of	of	ADP
ftr-344	144	31	income	income	NOUN
ftr-344	144	32	of	of	ADP
ftr-344	144	33	eisner	eisner	NOUN
ftr-344	144	34	v.	v.	PROPN
ftr-344	144	35	macomber	macomber	PROPN
ftr-344	144	36	,	,	PUNCT
ftr-344	144	37	"	"	PUNCT
ftr-344	144	38	had	have	AUX
ftr-344	144	39	"	"	PUNCT
ftr-344	144	40	reiterated	reiterate	VERB
ftr-344	144	41	it	it	PRON
ftr-344	144	42	fairly	fairly	ADV
ftr-344	144	43	recently	recently	ADV
ftr-344	144	44	"	"	PUNCT
ftr-344	144	45	and	and	CCONJ
ftr-344	144	46	had	have	AUX
ftr-344	144	47	even	even	ADV
ftr-344	144	48	"	"	PUNCT
ftr-344	144	49	expressly	expressly	ADV
ftr-344	144	50	declined	decline	VERB
ftr-344	144	51	to	to	PART
ftr-344	144	52	overrule	overrule	VERB
ftr-344	144	53	"	"	PUNCT
ftr-344	144	54	it.25	it.25	PROPN
ftr-344	144	55	indeed	indeed	ADV
ftr-344	144	56	,	,	PUNCT
ftr-344	144	57	the	the	DET
ftr-344	144	58	third	third	ADJ
ftr-344	144	59	circuit	circuit	NOUN
ftr-344	144	60	seemed	seem	VERB
ftr-344	144	61	shocked	shocked	ADJ
ftr-344	144	62	that	that	SCONJ
ftr-344	144	63	the	the	DET
ftr-344	144	64	"	"	PUNCT
ftr-344	144	65	government	government	NOUN
ftr-344	144	66	in	in	ADP
ftr-344	144	67	substance	substance	NOUN
ftr-344	144	68	asserts	assert	VERB
ftr-344	144	69	that	that	SCONJ
ftr-344	144	70	any	any	DET
ftr-344	144	71	money	money	NOUN
ftr-344	144	72	or	or	CCONJ
ftr-344	144	73	property	property	NOUN
ftr-344	144	74	coming	come	VERB
ftr-344	144	75	into	into	ADP
ftr-344	144	76	the	the	DET
ftr-344	144	77	hands	hand	NOUN
ftr-344	144	78	of	of	ADP
ftr-344	144	79	any	any	DET
ftr-344	144	80	person	person	NOUN
ftr-344	144	81	is	be	AUX
ftr-344	144	82	taxable	taxable	ADJ
ftr-344	144	83	as	as	ADP
ftr-344	144	84	income	income	NOUN
ftr-344	144	85	unless	unless	SCONJ
ftr-344	144	86	specifically	specifically	ADV
ftr-344	144	87	exempted	exempt	VERB
ftr-344	144	88	.	.	PUNCT
ftr-344	145	1	"2	"2	VERB
ftr-344	145	2	despite	despite	SCONJ
ftr-344	145	3	the	the	DET
ftr-344	145	4	court	court	NOUN
ftr-344	145	5	's	's	PART
ftr-344	145	6	apparent	apparent	ADJ
ftr-344	145	7	attraction	attraction	NOUN
ftr-344	145	8	to	to	ADP
ftr-344	145	9	the	the	DET
ftr-344	145	10	symmetry	symmetry	NOUN
ftr-344	145	11	that	that	PRON
ftr-344	145	12	taxing	tax	VERB
ftr-344	145	13	punitive	punitive	ADJ
ftr-344	145	14	damages	damage	NOUN
ftr-344	145	15	would	would	AUX
ftr-344	145	16	produce	produce	VERB
ftr-344	145	17	(	(	PUNCT
ftr-344	145	18	it	it	PRON
ftr-344	145	19	would	would	AUX
ftr-344	145	20	remove	remove	VERB
ftr-344	145	21	the	the	DET
ftr-344	145	22	difference	difference	NOUN
ftr-344	145	23	in	in	ADP
ftr-344	145	24	the	the	DET
ftr-344	145	25	taxation	taxation	NOUN
ftr-344	145	26	of	of	ADP
ftr-344	145	27	compensatory	compensatory	ADJ
ftr-344	145	28	and	and	CCONJ
ftr-344	145	29	punitive	punitive	ADJ
ftr-344	145	30	damages	damage	NOUN
ftr-344	145	31	)	)	PUNCT
ftr-344	145	32	,	,	PUNCT
ftr-344	145	33	it	it	PRON
ftr-344	145	34	was	be	AUX
ftr-344	145	35	unwilling	unwilling	ADJ
ftr-344	145	36	to	to	PART
ftr-344	145	37	depart	depart	VERB
ftr-344	145	38	from	from	ADP
ftr-344	145	39	existing	exist	VERB
ftr-344	145	40	case	case	NOUN
ftr-344	145	41	law	law	NOUN
ftr-344	145	42	.	.	PUNCT
ftr-344	146	1	it	it	PRON
ftr-344	146	2	concluded	conclude	VERB
ftr-344	146	3	that	that	SCONJ
ftr-344	146	4	"	"	PUNCT
ftr-344	146	5	if	if	SCONJ
ftr-344	146	6	such	such	DET
ftr-344	146	7	a	a	DET
ftr-344	146	8	result	result	NOUN
ftr-344	146	9	is	be	AUX
ftr-344	146	10	to	to	PART
ftr-344	146	11	be	be	AUX
ftr-344	146	12	achieved	achieve	VERB
ftr-344	146	13	after	after	ADP
ftr-344	146	14	nearly	nearly	ADV
ftr-344	146	15	two	two	NUM
ftr-344	146	16	decades	decade	NOUN
ftr-344	146	17	it	it	PRON
ftr-344	146	18	should	should	AUX
ftr-344	146	19	be	be	AUX
ftr-344	146	20	effected	effect	VERB
ftr-344	146	21	by	by	ADP
ftr-344	146	22	the	the	DET
ftr-344	146	23	supreme	supreme	PROPN
ftr-344	146	24	court	court	PROPN
ftr-344	146	25	and	and	CCONJ
ftr-344	146	26	not	not	PART
ftr-344	146	27	by	by	ADP
ftr-344	146	28	this	this	DET
ftr-344	146	29	tribunal	tribunal	NOUN
ftr-344	146	30	.	.	PUNCT
ftr-344	147	1	"27	"27	AUX
ftr-344	147	2	in	in	ADP
ftr-344	147	3	holding	hold	VERB
ftr-344	147	4	for	for	ADP
ftr-344	147	5	the	the	DET
ftr-344	147	6	taxpayer	taxpayer	NOUN
ftr-344	147	7	the	the	DET
ftr-344	147	8	third	third	ADJ
ftr-344	147	9	circuit	circuit	NOUN
ftr-344	147	10	did	do	VERB
ftr-344	147	11	as	as	SCONJ
ftr-344	147	12	the	the	DET
ftr-344	147	13	court	court	NOUN
ftr-344	147	14	had	have	AUX
ftr-344	147	15	done	do	VERB
ftr-344	147	16	in	in	ADP
ftr-344	147	17	macomber	macomber	PROPN
ftr-344	147	18	and	and	CCONJ
ftr-344	147	19	supported	support	VERB
ftr-344	147	20	its	its	PRON
ftr-344	147	21	reading	reading	NOUN
ftr-344	147	22	of	of	ADP
ftr-344	147	23	existing	exist	VERB
ftr-344	147	24	case	case	NOUN
ftr-344	147	25	law	law	NOUN
ftr-344	147	26	by	by	ADP
ftr-344	147	27	considering	consider	VERB
ftr-344	147	28	the	the	DET
ftr-344	147	29	ordinary	ordinary	ADJ
ftr-344	147	30	meaning	meaning	NOUN
ftr-344	147	31	of	of	ADP
ftr-344	147	32	the	the	DET
ftr-344	147	33	term	term	NOUN
ftr-344	147	34	.	.	PUNCT
ftr-344	148	1	as	as	SCONJ
ftr-344	148	2	it	it	PRON
ftr-344	148	3	explained	explain	VERB
ftr-344	148	4	,	,	PUNCT
ftr-344	148	5	we	we	PRON
ftr-344	148	6	concede	concede	VERB
ftr-344	148	7	that	that	SCONJ
ftr-344	148	8	no	no	DET
ftr-344	148	9	definition	definition	NOUN
ftr-344	148	10	is	be	AUX
ftr-344	148	11	too	too	ADV
ftr-344	148	12	helpful	helpful	ADJ
ftr-344	148	13	,	,	PUNCT
ftr-344	148	14	and	and	CCONJ
ftr-344	148	15	that	that	SCONJ
ftr-344	148	16	the	the	DET
ftr-344	148	17	decisions	decision	NOUN
ftr-344	148	18	relating	relate	VERB
ftr-344	148	19	to	to	ADP
ftr-344	148	20	income	income	NOUN
ftr-344	148	21	tax	tax	NOUN
ftr-344	148	22	law	law	NOUN
ftr-344	148	23	contain	contain	VERB
ftr-344	148	24	charts	chart	NOUN
ftr-344	148	25	rather	rather	ADV
ftr-344	148	26	than	than	ADP
ftr-344	148	27	definitions	definition	NOUN
ftr-344	148	28	.	.	PUNCT
ftr-344	148	29	.	.	PUNCT
ftr-344	148	30	.	.	PUNCT
ftr-344	148	31	.	.	PUNCT
ftr-344	149	1	but	but	CCONJ
ftr-344	149	2	it	it	PRON
ftr-344	149	3	should	should	AUX
ftr-344	149	4	be	be	AUX
ftr-344	149	5	borne	bear	VERB
ftr-344	149	6	in	in	ADP
ftr-344	149	7	mind	mind	NOUN
ftr-344	149	8	that	that	SCONJ
ftr-344	149	9	in	in	ADP
ftr-344	149	10	eisner	eisner	PROPN
ftr-344	149	11	v.	v.	PROPN
ftr-344	149	12	macomber	macomber	PROPN
ftr-344	149	13	,	,	PUNCT
ftr-344	149	14	albeit	albeit	SCONJ
ftr-344	149	15	where	where	SCONJ
ftr-344	149	16	severability	severability	NOUN
ftr-344	149	17	was	be	AUX
ftr-344	149	18	the	the	DET
ftr-344	149	19	primary	primary	ADJ
ftr-344	149	20	issue	issue	NOUN
ftr-344	149	21	,	,	PUNCT
ftr-344	149	22	the	the	DET
ftr-344	149	23	supreme	supreme	PROPN
ftr-344	149	24	court	court	PROPN
ftr-344	149	25	said	say	VERB
ftr-344	149	26	,	,	PUNCT
ftr-344	149	27	that	that	SCONJ
ftr-344	149	28	"	"	PUNCT
ftr-344	149	29	only	only	ADV
ftr-344	149	30	a	a	DET
ftr-344	149	31	clear	clear	ADJ
ftr-344	149	32	definition	definition	NOUN
ftr-344	149	33	of	of	ADP
ftr-344	149	34	the	the	DET
ftr-344	149	35	term	term	NOUN
ftr-344	149	36	'	'	PUNCT
ftr-344	149	37	income	income	NOUN
ftr-344	149	38	,	,	PUNCT
ftr-344	149	39	'	'	PUNCT
ftr-344	149	40	as	as	SCONJ
ftr-344	149	41	used	use	VERB
ftr-344	149	42	in	in	ADP
ftr-344	149	43	common	common	ADJ
ftr-344	149	44	speech	speech	NOUN
ftr-344	149	45	"	"	PUNCT
ftr-344	149	46	was	be	AUX
ftr-344	149	47	required	require	VERB
ftr-344	149	48	.	.	PUNCT
ftr-344	150	1	we	we	PRON
ftr-344	150	2	do	do	AUX
ftr-344	150	3	believe	believe	VERB
ftr-344	150	4	that	that	SCONJ
ftr-344	150	5	a	a	DET
ftr-344	150	6	"	"	PUNCT
ftr-344	150	7	windfall"-and	windfall"-and	PROPN
ftr-344	150	8	the	the	DET
ftr-344	150	9	payments	payment	NOUN
ftr-344	150	10	at	at	ADP
ftr-344	150	11	bar	bar	NOUN
ftr-344	150	12	were	be	AUX
ftr-344	150	13	"	"	PUNCT
ftr-344	150	14	windfalls"-would	windfalls"-would	AUX
ftr-344	150	15	not	not	PART
ftr-344	150	16	be	be	AUX
ftr-344	150	17	regarded	regard	VERB
ftr-344	150	18	as	as	ADP
ftr-344	150	19	"	"	PUNCT
ftr-344	150	20	income	income	NOUN
ftr-344	150	21	"	"	PUNCT
ftr-344	150	22	within	within	ADP
ftr-344	150	23	the	the	DET
ftr-344	150	24	terms	term	NOUN
ftr-344	150	25	of	of	ADP
ftr-344	150	26	common	common	ADJ
ftr-344	150	27	speech	speech	NOUN
ftr-344	150	28	.	.	PUNCT
ftr-344	151	1	certainly	certainly	ADV
ftr-344	151	2	the	the	DET
ftr-344	151	3	payments	payment	NOUN
ftr-344	151	4	to	to	ADP
ftr-344	151	5	the	the	DET
ftr-344	151	6	taxpayers	taxpayer	NOUN
ftr-344	151	7	can	can	AUX
ftr-344	151	8	not	not	PART
ftr-344	151	9	fairly	fairly	ADV
ftr-344	151	10	be	be	AUX
ftr-344	151	11	regarded	regard	VERB
ftr-344	151	12	as	as	ADP
ftr-344	151	13	products	product	NOUN
ftr-344	151	14	of	of	ADP
ftr-344	151	15	capital	capital	NOUN
ftr-344	151	16	or	or	CCONJ
ftr-344	151	17	labor	labor	NOUN
ftr-344	151	18	.	.	PUNCT
ftr-344	152	1	we	we	PRON
ftr-344	152	2	believe	believe	VERB
ftr-344	152	3	that	that	SCONJ
ftr-344	152	4	the	the	DET
ftr-344	152	5	ordinary	ordinary	ADJ
ftr-344	152	6	man	man	NOUN
ftr-344	152	7	regards	regard	VERB
ftr-344	152	8	income	income	NOUN
ftr-344	152	9	as	as	ADP
ftr-344	152	10	something	something	PRON
ftr-344	152	11	which	which	PRON
ftr-344	152	12	comes	come	VERB
ftr-344	152	13	to	to	ADP
ftr-344	152	14	him	he	PRON
ftr-344	152	15	from	from	ADP
ftr-344	152	16	what	what	PRON
ftr-344	152	17	he	he	PRON
ftr-344	152	18	has	have	AUX
ftr-344	152	19	done	do	VERB
ftr-344	152	20	,	,	PUNCT
ftr-344	152	21	not	not	PART
ftr-344	152	22	from	from	ADP
ftr-344	152	23	something	something	PRON
ftr-344	152	24	which	which	PRON
ftr-344	152	25	is	be	AUX
ftr-344	152	26	done	do	VERB
ftr-344	152	27	to	to	ADP
ftr-344	152	28	him	he	PRON
ftr-344	152	29	.	.	PUNCT
ftr-344	153	1	this	this	PRON
ftr-344	153	2	is	be	AUX
ftr-344	153	3	perhaps	perhaps	ADV
ftr-344	153	4	an	an	DET
ftr-344	153	5	over	over	ADP
ftr-344	153	6	-	-	PUNCT
ftr-344	153	7	simplification	simplification	NOUN
ftr-344	153	8	but	but	CCONJ
ftr-344	153	9	we	we	PRON
ftr-344	153	10	are	be	AUX
ftr-344	153	11	of	of	ADP
ftr-344	153	12	the	the	DET
ftr-344	153	13	opinion	opinion	NOUN
ftr-344	153	14	that	that	SCONJ
ftr-344	153	15	the	the	DET
ftr-344	153	16	ordinary	ordinary	ADJ
ftr-344	153	17	man	man	NOUN
ftr-344	153	18	using	use	VERB
ftr-344	153	19	terms	term	NOUN
ftr-344	153	20	of	of	ADP
ftr-344	153	21	common	common	ADJ
ftr-344	153	22	speech	speech	NOUN
ftr-344	153	23	would	would	AUX
ftr-344	153	24	not	not	PART
ftr-344	153	25	regard	regard	VERB
ftr-344	153	26	punitive	punitive	ADJ
ftr-344	153	27	damages	damage	NOUN
ftr-344	153	28	as	as	ADP
ftr-344	153	29	"	"	PUNCT
ftr-344	153	30	income	income	NOUN
ftr-344	153	31	.	.	PUNCT
ftr-344	154	1	24	24	NUM
ftr-344	154	2	.	.	PUNCT
ftr-344	155	1	professor	professor	NOUN
ftr-344	155	2	dodge	dodge	PROPN
ftr-344	155	3	,	,	PUNCT
ftr-344	155	4	who	who	PRON
ftr-344	155	5	has	have	AUX
ftr-344	155	6	thoroughly	thoroughly	ADV
ftr-344	155	7	studied	study	VERB
ftr-344	155	8	the	the	DET
ftr-344	155	9	court	court	NOUN
ftr-344	155	10	's	's	PART
ftr-344	155	11	glenshaw	glenshaw	ADJ
ftr-344	155	12	glass	glass	NOUN
ftr-344	155	13	decision	decision	NOUN
ftr-344	155	14	,	,	PUNCT
ftr-344	155	15	notes	note	VERB
ftr-344	155	16	that	that	SCONJ
ftr-344	155	17	the	the	DET
ftr-344	155	18	court	court	NOUN
ftr-344	155	19	's	's	PART
ftr-344	155	20	opinion	opinion	NOUN
ftr-344	155	21	in	in	ADP
ftr-344	155	22	glenshaw	glenshaw	ADJ
ftr-344	155	23	glass	glass	NOUN
ftr-344	155	24	does	do	AUX
ftr-344	155	25	not	not	PART
ftr-344	155	26	seem	seem	VERB
ftr-344	155	27	to	to	PART
ftr-344	155	28	have	have	AUX
ftr-344	155	29	been	be	AUX
ftr-344	155	30	perceived	perceive	VERB
ftr-344	155	31	as	as	ADP
ftr-344	155	32	seismic	seismic	ADJ
ftr-344	155	33	at	at	ADP
ftr-344	155	34	the	the	DET
ftr-344	155	35	time	time	NOUN
ftr-344	155	36	.	.	PUNCT
ftr-344	156	1	dodge	dodge	VERB
ftr-344	156	2	et	et	PROPN
ftr-344	156	3	al	al	PROPN
ftr-344	156	4	.	.	PROPN
ftr-344	156	5	,	,	PUNCT
ftr-344	156	6	supra	supra	PROPN
ftr-344	156	7	note	note	NOUN
ftr-344	156	8	9	9	NUM
ftr-344	156	9	,	,	PUNCT
ftr-344	156	10	at	at	ADP
ftr-344	156	11	31	31	NUM
ftr-344	156	12	-	-	SYM
ftr-344	156	13	32	32	NUM
ftr-344	156	14	.	.	PUNCT
ftr-344	157	1	25	25	NUM
ftr-344	157	2	.	.	PUNCT
ftr-344	157	3	glenshaw	glenshaw	ADJ
ftr-344	157	4	glass	glass	NOUN
ftr-344	157	5	,	,	PUNCT
ftr-344	157	6	211	211	NUM
ftr-344	157	7	f.2d	f.2d	X
ftr-344	157	8	at	at	ADP
ftr-344	157	9	933	933	NUM
ftr-344	157	10	.	.	PUNCT
ftr-344	158	1	26	26	NUM
ftr-344	158	2	.	.	PUNCT
ftr-344	159	1	i	i	PRON
ftr-344	159	2	d.	d.	PROPN
ftr-344	159	3	at	at	ADP
ftr-344	159	4	932	932	NUM
ftr-344	159	5	.	.	PUNCT
ftr-344	159	6	27	27	NUM
ftr-344	159	7	.	.	PUNCT
ftr-344	160	1	i	i	PRON
ftr-344	160	2	d.	d.	PROPN
ftr-344	160	3	at	at	ADP
ftr-344	160	4	934	934	NUM
ftr-344	160	5	.	.	PUNCT
ftr-344	161	1	28	28	NUM
ftr-344	161	2	.	.	PUNCT
ftr-344	162	1	i	i	PRON
ftr-344	162	2	d.	d.	PROPN
ftr-344	162	3	at	at	ADP
ftr-344	162	4	933	933	NUM
ftr-344	162	5	.	.	PUNCT
ftr-344	163	1	[	[	X
ftr-344	163	2	vol	vol	NOUN
ftr-344	163	3	.	.	PUNCT
ftr-344	164	1	11:5302	11:5302	NUM
ftr-344	164	2	defining	define	VERB
ftr-344	164	3	income	income	NOUN
ftr-344	164	4	the	the	DET
ftr-344	164	5	third	third	ADJ
ftr-344	164	6	circuit	circuit	NOUN
ftr-344	164	7	thus	thus	ADV
ftr-344	164	8	followed	follow	VERB
ftr-344	164	9	macomber	macomber	PROPN
ftr-344	164	10	not	not	PART
ftr-344	164	11	only	only	ADV
ftr-344	164	12	by	by	ADP
ftr-344	164	13	applying	apply	VERB
ftr-344	164	14	its	its	PRON
ftr-344	164	15	definition	definition	NOUN
ftr-344	164	16	of	of	ADP
ftr-344	164	17	income	income	NOUN
ftr-344	164	18	but	but	CCONJ
ftr-344	164	19	also	also	ADV
ftr-344	164	20	by	by	ADP
ftr-344	164	21	hewing	hew	VERB
ftr-344	164	22	to	to	ADP
ftr-344	164	23	its	its	PRON
ftr-344	164	24	methodology	methodology	NOUN
ftr-344	164	25	:	:	PUNCT
ftr-344	164	26	reference	reference	NOUN
ftr-344	164	27	to	to	ADP
ftr-344	164	28	common	common	ADJ
ftr-344	164	29	understanding	understanding	NOUN
ftr-344	164	30	of	of	ADP
ftr-344	164	31	what	what	PRON
ftr-344	164	32	should	should	AUX
ftr-344	164	33	be	be	AUX
ftr-344	164	34	taxed.29	taxed.29	ADP
ftr-344	164	35	the	the	DET
ftr-344	164	36	tax	tax	NOUN
ftr-344	164	37	court	court	NOUN
ftr-344	164	38	,	,	PUNCT
ftr-344	164	39	which	which	PRON
ftr-344	164	40	had	have	AUX
ftr-344	164	41	also	also	ADV
ftr-344	164	42	held	hold	VERB
ftr-344	164	43	for	for	ADP
ftr-344	164	44	the	the	DET
ftr-344	164	45	taxpayer	taxpayer	NOUN
ftr-344	164	46	in	in	ADP
ftr-344	164	47	both	both	CCONJ
ftr-344	164	48	glenshaw	glenshaw	ADJ
ftr-344	164	49	glass	glass	NOUN
ftr-344	164	50	and	and	CCONJ
ftr-344	164	51	its	its	PRON
ftr-344	164	52	companion	companion	NOUN
ftr-344	164	53	case	case	NOUN
ftr-344	164	54	,	,	PUNCT
ftr-344	164	55	had	have	AUX
ftr-344	164	56	seemed	seem	VERB
ftr-344	164	57	even	even	ADV
ftr-344	164	58	more	more	ADV
ftr-344	164	59	certain	certain	ADJ
ftr-344	164	60	of	of	ADP
ftr-344	164	61	its	its	PRON
ftr-344	164	62	conclusion	conclusion	NOUN
ftr-344	164	63	.	.	PUNCT
ftr-344	165	1	30	30	NUM
ftr-344	165	2	nevertheless	nevertheless	ADV
ftr-344	165	3	,	,	PUNCT
ftr-344	165	4	not	not	PART
ftr-344	165	5	only	only	ADV
ftr-344	165	6	did	do	AUX
ftr-344	165	7	the	the	DET
ftr-344	165	8	court	court	NOUN
ftr-344	165	9	reverse	reverse	VERB
ftr-344	165	10	the	the	DET
ftr-344	165	11	judgments	judgment	NOUN
ftr-344	165	12	of	of	ADP
ftr-344	165	13	the	the	DET
ftr-344	165	14	tax	tax	NOUN
ftr-344	165	15	court	court	NOUN
ftr-344	165	16	and	and	CCONJ
ftr-344	165	17	the	the	DET
ftr-344	165	18	third	third	ADJ
ftr-344	165	19	circuit	circuit	NOUN
ftr-344	165	20	,	,	PUNCT
ftr-344	165	21	but	but	CCONJ
ftr-344	165	22	it	it	PRON
ftr-344	165	23	adopted	adopt	VERB
ftr-344	165	24	a	a	DET
ftr-344	165	25	definition	definition	NOUN
ftr-344	165	26	of	of	ADP
ftr-344	165	27	income	income	NOUN
ftr-344	165	28	that	that	PRON
ftr-344	165	29	went	go	VERB
ftr-344	165	30	far	far	ADV
ftr-344	165	31	beyond	beyond	ADP
ftr-344	165	32	that	that	PRON
ftr-344	165	33	which	which	DET
ftr-344	165	34	courts	court	NOUN
ftr-344	165	35	had	have	AUX
ftr-344	165	36	applied	apply	VERB
ftr-344	165	37	in	in	ADP
ftr-344	165	38	the	the	DET
ftr-344	165	39	three	three	NUM
ftr-344	165	40	decades	decade	NOUN
ftr-344	165	41	following	follow	VERB
ftr-344	165	42	macomber	macomber	PROPN
ftr-344	165	43	.	.	PUNCT
ftr-344	166	1	with	with	ADP
ftr-344	166	2	the	the	DET
ftr-344	166	3	benefit	benefit	NOUN
ftr-344	166	4	of	of	ADP
ftr-344	166	5	hindsight	hindsight	ADJ
ftr-344	166	6	,	,	PUNCT
ftr-344	166	7	it	it	PRON
ftr-344	166	8	is	be	AUX
ftr-344	166	9	not	not	PART
ftr-344	166	10	surprising	surprising	ADJ
ftr-344	166	11	that	that	SCONJ
ftr-344	166	12	the	the	DET
ftr-344	166	13	court	court	NOUN
ftr-344	166	14	in	in	ADP
ftr-344	166	15	glenshaw	glenshaw	ADJ
ftr-344	166	16	glass	glass	NOUN
ftr-344	166	17	defined	define	VERB
ftr-344	166	18	income	income	NOUN
ftr-344	166	19	as	as	SCONJ
ftr-344	166	20	it	it	PRON
ftr-344	166	21	did	do	VERB
ftr-344	166	22	.	.	PUNCT
ftr-344	167	1	the	the	DET
ftr-344	167	2	glenshaw	glenshaw	ADJ
ftr-344	167	3	glass	glass	NOUN
ftr-344	167	4	definition	definition	NOUN
ftr-344	167	5	preserves	preserve	VERB
ftr-344	167	6	the	the	DET
ftr-344	167	7	realization	realization	NOUN
ftr-344	167	8	requirement	requirement	NOUN
ftr-344	167	9	but	but	CCONJ
ftr-344	167	10	is	be	AUX
ftr-344	167	11	broad	broad	ADJ
ftr-344	167	12	enough	enough	ADV
ftr-344	167	13	to	to	PART
ftr-344	167	14	encompass	encompass	VERB
ftr-344	167	15	windfall	windfall	NOUN
ftr-344	167	16	gains	gain	NOUN
ftr-344	167	17	of	of	ADP
ftr-344	167	18	the	the	DET
ftr-344	167	19	sort	sort	NOUN
ftr-344	167	20	at	at	ADP
ftr-344	167	21	issue	issue	NOUN
ftr-344	167	22	in	in	ADP
ftr-344	167	23	that	that	DET
ftr-344	167	24	case	case	NOUN
ftr-344	167	25	.	.	PUNCT
ftr-344	168	1	that	that	SCONJ
ftr-344	168	2	it	it	PRON
ftr-344	168	3	may	may	AUX
ftr-344	168	4	have	have	AUX
ftr-344	168	5	been	be	AUX
ftr-344	168	6	excessively	excessively	ADV
ftr-344	168	7	broad	broad	ADJ
ftr-344	168	8	might	might	AUX
ftr-344	168	9	not	not	PART
ftr-344	168	10	have	have	AUX
ftr-344	168	11	concerned	concern	VERB
ftr-344	168	12	the	the	DET
ftr-344	168	13	court	court	NOUN
ftr-344	168	14	because	because	SCONJ
ftr-344	168	15	the	the	DET
ftr-344	168	16	statutory	statutory	ADJ
ftr-344	168	17	formulation	formulation	NOUN
ftr-344	168	18	it	it	PRON
ftr-344	168	19	was	be	AUX
ftr-344	168	20	construing	construe	VERB
ftr-344	168	21	was	be	AUX
ftr-344	168	22	also	also	ADV
ftr-344	168	23	very	very	ADV
ftr-344	168	24	broad	broad	ADJ
ftr-344	168	25	.	.	PUNCT
ftr-344	169	1	indeed	indeed	ADV
ftr-344	169	2	,	,	PUNCT
ftr-344	169	3	in	in	ADP
ftr-344	169	4	quoting	quote	VERB
ftr-344	169	5	the	the	DET
ftr-344	169	6	statutory	statutory	ADJ
ftr-344	169	7	formulation	formulation	NOUN
ftr-344	169	8	the	the	DET
ftr-344	169	9	court	court	NOUN
ftr-344	169	10	emphasized	emphasize	VERB
ftr-344	169	11	that	that	SCONJ
ftr-344	169	12	income	income	NOUN
ftr-344	169	13	included	include	VERB
ftr-344	169	14	"	"	PUNCT
ftr-344	169	15	gains	gain	NOUN
ftr-344	169	16	or	or	CCONJ
ftr-344	169	17	profits	profit	NOUN
ftr-344	169	18	and	and	CCONJ
ftr-344	169	19	income	income	NOUN
ftr-344	169	20	from	from	ADP
ftr-344	169	21	any	any	DET
ftr-344	169	22	source	source	NOUN
ftr-344	169	23	whatever	whatever	PRON
ftr-344	169	24	"	"	PUNCT
ftr-344	169	25	by	by	ADP
ftr-344	169	26	italicizing	italicize	VERB
ftr-344	169	27	that	that	DET
ftr-344	169	28	specific	specific	ADJ
ftr-344	169	29	language	language	NOUN
ftr-344	169	30	,	,	PUNCT
ftr-344	169	31	31	31	NUM
ftr-344	169	32	and	and	CCONJ
ftr-344	169	33	explaining	explain	VERB
ftr-344	169	34	that	that	SCONJ
ftr-344	169	35	"	"	PUNCT
ftr-344	169	36	the	the	DET
ftr-344	169	37	court	court	NOUN
ftr-344	169	38	has	have	AUX
ftr-344	169	39	given	give	VERB
ftr-344	169	40	a	a	DET
ftr-344	169	41	liberal	liberal	ADJ
ftr-344	169	42	construction	construction	NOUN
ftr-344	169	43	to	to	ADP
ftr-344	169	44	this	this	DET
ftr-344	169	45	broad	broad	ADJ
ftr-344	169	46	phraseology	phraseology	NOUN
ftr-344	169	47	in	in	ADP
ftr-344	169	48	recognition	recognition	NOUN
ftr-344	169	49	of	of	ADP
ftr-344	169	50	the	the	DET
ftr-344	169	51	intention	intention	NOUN
ftr-344	169	52	of	of	ADP
ftr-344	169	53	congress	congress	PROPN
ftr-344	169	54	to	to	PART
ftr-344	169	55	tax	tax	VERB
ftr-344	169	56	all	all	DET
ftr-344	169	57	gains	gain	NOUN
ftr-344	169	58	except	except	SCONJ
ftr-344	169	59	those	those	PRON
ftr-344	169	60	specifically	specifically	ADV
ftr-344	169	61	exempted	exempt	VERB
ftr-344	169	62	.	.	PUNCT
ftr-344	169	63	"	"	PUNCT
ftr-344	170	1	3	3	NUM
ftr-344	170	2	2	2	NUM
ftr-344	170	3	that	that	PRON
ftr-344	170	4	the	the	DET
ftr-344	170	5	glenshaw	glenshaw	ADJ
ftr-344	170	6	glass	glass	NOUN
ftr-344	170	7	court	court	NOUN
ftr-344	170	8	took	take	VERB
ftr-344	170	9	its	its	PRON
ftr-344	170	10	cue	cue	NOUN
ftr-344	170	11	from	from	ADP
ftr-344	170	12	the	the	DET
ftr-344	170	13	breadth	breadth	NOUN
ftr-344	170	14	of	of	ADP
ftr-344	170	15	the	the	DET
ftr-344	170	16	statutory	statutory	ADJ
ftr-344	170	17	definition	definition	NOUN
ftr-344	170	18	of	of	ADP
ftr-344	170	19	income	income	NOUN
ftr-344	170	20	seems	seem	VERB
ftr-344	170	21	reasonable	reasonable	ADJ
ftr-344	170	22	in	in	ADP
ftr-344	170	23	light	light	NOUN
ftr-344	170	24	of	of	ADP
ftr-344	170	25	the	the	DET
ftr-344	170	26	evolution	evolution	NOUN
ftr-344	170	27	of	of	ADP
ftr-344	170	28	the	the	DET
ftr-344	170	29	tax	tax	NOUN
ftr-344	170	30	law	law	NOUN
ftr-344	170	31	from	from	ADP
ftr-344	170	32	the	the	DET
ftr-344	170	33	time	time	NOUN
ftr-344	170	34	of	of	ADP
ftr-344	170	35	macomber	macomber	PROPN
ftr-344	170	36	in	in	ADP
ftr-344	170	37	1920	1920	NUM
ftr-344	170	38	to	to	ADP
ftr-344	170	39	glenshaw	glenshaw	ADJ
ftr-344	170	40	glass	glass	NOUN
ftr-344	170	41	in	in	ADP
ftr-344	170	42	1955	1955	NUM
ftr-344	170	43	.	.	PUNCT
ftr-344	171	1	at	at	ADP
ftr-344	171	2	the	the	DET
ftr-344	171	3	time	time	NOUN
ftr-344	171	4	of	of	ADP
ftr-344	171	5	macomber	macomber	PROPN
ftr-344	171	6	,	,	PUNCT
ftr-344	171	7	the	the	DET
ftr-344	171	8	constitutional	constitutional	ADJ
ftr-344	171	9	income	income	NOUN
ftr-344	171	10	tax	tax	NOUN
ftr-344	171	11	was	be	AUX
ftr-344	171	12	barely	barely	ADV
ftr-344	171	13	seven	seven	NUM
ftr-344	171	14	years	year	NOUN
ftr-344	171	15	old	old	ADJ
ftr-344	171	16	and	and	CCONJ
ftr-344	171	17	tax	tax	NOUN
ftr-344	171	18	laws	law	NOUN
ftr-344	171	19	were	be	AUX
ftr-344	171	20	contained	contain	VERB
ftr-344	171	21	in	in	ADP
ftr-344	171	22	yearly	yearly	ADJ
ftr-344	171	23	enactments	enactment	NOUN
ftr-344	171	24	.	.	PUNCT
ftr-344	172	1	although	although	SCONJ
ftr-344	172	2	there	there	PRON
ftr-344	172	3	was	be	VERB
ftr-344	172	4	a	a	DET
ftr-344	172	5	brief	brief	ADJ
ftr-344	172	6	period	period	NOUN
ftr-344	172	7	of	of	ADP
ftr-344	172	8	growth	growth	NOUN
ftr-344	172	9	in	in	ADP
ftr-344	172	10	the	the	DET
ftr-344	172	11	income	income	NOUN
ftr-344	172	12	tax	tax	NOUN
ftr-344	172	13	occasioned	occasion	VERB
ftr-344	172	14	by	by	ADP
ftr-344	172	15	the	the	DET
ftr-344	172	16	need	need	NOUN
ftr-344	172	17	to	to	PART
ftr-344	172	18	fund	fund	VERB
ftr-344	172	19	world	world	NOUN
ftr-344	172	20	war	war	PROPN
ftr-344	172	21	i	i	PRON
ftr-344	172	22	,	,	PUNCT
ftr-344	172	23	the	the	DET
ftr-344	172	24	income	income	NOUN
ftr-344	172	25	tax	tax	NOUN
ftr-344	172	26	that	that	PRON
ftr-344	172	27	the	the	DET
ftr-344	172	28	macomber	macomber	PROPN
ftr-344	172	29	court	court	PROPN
ftr-344	172	30	faced	face	VERB
ftr-344	172	31	was	be	AUX
ftr-344	172	32	still	still	ADV
ftr-344	172	33	a	a	DET
ftr-344	172	34	class	class	NOUN
ftr-344	172	35	tax	tax	NOUN
ftr-344	172	36	of	of	ADP
ftr-344	172	37	relatively	relatively	ADV
ftr-344	172	38	narrow	narrow	ADJ
ftr-344	172	39	application	application	NOUN
ftr-344	172	40	.	.	PUNCT
ftr-344	172	41	"	"	PUNCT
ftr-344	173	1	by	by	ADP
ftr-344	173	2	the	the	DET
ftr-344	173	3	time	time	NOUN
ftr-344	173	4	the	the	DET
ftr-344	173	5	court	court	NOUN
ftr-344	173	6	decided	decide	VERB
ftr-344	173	7	glenshaw	glenshaw	ADJ
ftr-344	173	8	glass	glass	NOUN
ftr-344	173	9	in	in	ADP
ftr-344	173	10	1955	1955	NUM
ftr-344	173	11	,	,	PUNCT
ftr-344	173	12	congress	congress	PROPN
ftr-344	173	13	had	have	AUX
ftr-344	173	14	not	not	PART
ftr-344	173	15	only	only	ADV
ftr-344	173	16	enacted	enact	VERB
ftr-344	173	17	the	the	DET
ftr-344	173	18	1939	1939	NUM
ftr-344	173	19	code	code	NOUN
ftr-344	173	20	,	,	PUNCT
ftr-344	173	21	but	but	CCONJ
ftr-344	173	22	in	in	ADP
ftr-344	173	23	the	the	DET
ftr-344	173	24	time	time	NOUN
ftr-344	173	25	during	during	ADP
ftr-344	173	26	and	and	CCONJ
ftr-344	173	27	after	after	ADP
ftr-344	173	28	world	world	PROPN
ftr-344	173	29	war	war	PROPN
ftr-344	173	30	ii	ii	PROPN
ftr-344	173	31	the	the	DET
ftr-344	173	32	income	income	NOUN
ftr-344	173	33	tax	tax	NOUN
ftr-344	173	34	had	have	AUX
ftr-344	173	35	grown	grow	VERB
ftr-344	173	36	so	so	ADV
ftr-344	173	37	much	much	ADJ
ftr-344	173	38	that	that	SCONJ
ftr-344	173	39	a	a	DET
ftr-344	173	40	second	second	ADJ
ftr-344	173	41	codification	codification	NOUN
ftr-344	173	42	project	project	NOUN
ftr-344	173	43	was	be	AUX
ftr-344	173	44	necessary	necessary	ADJ
ftr-344	173	45	,	,	PUNCT
ftr-344	173	46	culminating	culminate	VERB
ftr-344	173	47	in	in	ADP
ftr-344	173	48	the	the	DET
ftr-344	173	49	1954	1954	NUM
ftr-344	173	50	29	29	NUM
ftr-344	173	51	.	.	PUNCT
ftr-344	174	1	the	the	DET
ftr-344	174	2	macomber	macomber	PROPN
ftr-344	174	3	definition	definition	NOUN
ftr-344	174	4	of	of	ADP
ftr-344	174	5	income	income	NOUN
ftr-344	174	6	came	come	VERB
ftr-344	174	7	from	from	ADP
ftr-344	174	8	dictionaries	dictionary	NOUN
ftr-344	174	9	.	.	PUNCT
ftr-344	175	1	eisner	eisner	PROPN
ftr-344	175	2	v.	v.	PROPN
ftr-344	175	3	macomber	macomber	PROPN
ftr-344	175	4	,	,	PUNCT
ftr-344	175	5	252	252	NUM
ftr-344	175	6	u.s	u.s	PROPN
ftr-344	175	7	.	.	PROPN
ftr-344	175	8	189	189	NUM
ftr-344	175	9	,	,	PUNCT
ftr-344	175	10	207	207	NUM
ftr-344	175	11	(	(	PUNCT
ftr-344	175	12	1920	1920	NUM
ftr-344	175	13	)	)	PUNCT
ftr-344	175	14	.	.	PUNCT
ftr-344	176	1	30	30	NUM
ftr-344	176	2	.	.	PUNCT
ftr-344	177	1	see	see	VERB
ftr-344	177	2	glenshaw	glenshaw	PROPN
ftr-344	177	3	glass	glass	PROPN
ftr-344	177	4	co.	co.	PROPN
ftr-344	177	5	v.	v.	ADP
ftr-344	177	6	comm'r	comm'r	PROPN
ftr-344	177	7	,	,	PUNCT
ftr-344	177	8	18	18	NUM
ftr-344	177	9	t.c	t.c	PROPN
ftr-344	177	10	.	.	PROPN
ftr-344	177	11	860	860	NUM
ftr-344	177	12	,	,	PUNCT
ftr-344	177	13	868	868	NUM
ftr-344	177	14	(	(	PUNCT
ftr-344	177	15	1952	1952	NUM
ftr-344	177	16	)	)	PUNCT
ftr-344	177	17	,	,	PUNCT
ftr-344	177	18	affd	affd	PROPN
ftr-344	177	19	,	,	PUNCT
ftr-344	177	20	211	211	NUM
ftr-344	177	21	f.2d	f.2d	ADP
ftr-344	177	22	928	928	NUM
ftr-344	177	23	(	(	PUNCT
ftr-344	177	24	3d	3d	NUM
ftr-344	177	25	cir	cir	NOUN
ftr-344	177	26	1954	1954	NUM
ftr-344	177	27	)	)	PUNCT
ftr-344	177	28	,	,	PUNCT
ftr-344	177	29	rev'd	rev'd	VERB
ftr-344	177	30	,	,	PUNCT
ftr-344	177	31	348	348	NUM
ftr-344	177	32	u.s	u.s	PROPN
ftr-344	177	33	.	.	PROPN
ftr-344	177	34	426	426	NUM
ftr-344	177	35	(	(	PUNCT
ftr-344	177	36	1955	1955	NUM
ftr-344	177	37	)	)	PUNCT
ftr-344	177	38	;	;	PUNCT
ftr-344	177	39	see	see	VERB
ftr-344	177	40	also	also	ADV
ftr-344	177	41	william	william	PROPN
ftr-344	177	42	goldman	goldman	PROPN
ftr-344	177	43	theatres	theatres	PROPN
ftr-344	177	44	,	,	PUNCT
ftr-344	177	45	inc	inc	PROPN
ftr-344	177	46	.	.	PROPN
ftr-344	178	1	v.	v.	PROPN
ftr-344	178	2	comm'r	comm'r	PROPN
ftr-344	178	3	,	,	PUNCT
ftr-344	178	4	19	19	NUM
ftr-344	178	5	t.c	t.c	PROPN
ftr-344	178	6	.	.	PROPN
ftr-344	178	7	637	637	NUM
ftr-344	178	8	(	(	PUNCT
ftr-344	178	9	1953	1953	NUM
ftr-344	178	10	)	)	PUNCT
ftr-344	178	11	(	(	PUNCT
ftr-344	178	12	with	with	ADP
ftr-344	178	13	identical	identical	ADJ
ftr-344	178	14	case	case	NOUN
ftr-344	178	15	history	history	NOUN
ftr-344	178	16	)	)	PUNCT
ftr-344	178	17	.	.	PUNCT
ftr-344	179	1	31	31	NUM
ftr-344	179	2	.	.	PUNCT
ftr-344	180	1	comm'r	comm'r	NOUN
ftr-344	180	2	v.	v.	CCONJ
ftr-344	180	3	glenshaw	glenshaw	PROPN
ftr-344	180	4	glass	glass	PROPN
ftr-344	180	5	co.	co.	PROPN
ftr-344	180	6	,	,	PUNCT
ftr-344	180	7	supra	supra	PROPN
ftr-344	180	8	note	note	PROPN
ftr-344	180	9	1	1	NUM
ftr-344	180	10	,	,	PUNCT
ftr-344	180	11	at	at	ADP
ftr-344	180	12	429	429	NUM
ftr-344	180	13	(	(	PUNCT
ftr-344	180	14	1955	1955	NUM
ftr-344	180	15	)	)	PUNCT
ftr-344	180	16	.	.	PUNCT
ftr-344	181	1	32	32	NUM
ftr-344	181	2	.	.	PUNCT
ftr-344	182	1	i	i	PRON
ftr-344	182	2	d.	d.	PROPN
ftr-344	182	3	at	at	ADP
ftr-344	182	4	430	430	NUM
ftr-344	182	5	.	.	PUNCT
ftr-344	183	1	33	33	NUM
ftr-344	183	2	.	.	PUNCT
ftr-344	184	1	see	see	VERB
ftr-344	184	2	carolyn	carolyn	PROPN
ftr-344	184	3	c.	c.	PROPN
ftr-344	184	4	jones	jones	PROPN
ftr-344	184	5	,	,	PUNCT
ftr-344	184	6	class	class	NOUN
ftr-344	184	7	tax	tax	NOUN
ftr-344	184	8	to	to	ADP
ftr-344	184	9	mass	mass	ADJ
ftr-344	184	10	tax	tax	NOUN
ftr-344	184	11	:	:	PUNCT
ftr-344	184	12	the	the	DET
ftr-344	184	13	role	role	NOUN
ftr-344	184	14	of	of	ADP
ftr-344	184	15	propaganda	propaganda	NOUN
ftr-344	184	16	in	in	ADP
ftr-344	184	17	the	the	DET
ftr-344	184	18	expansion	expansion	NOUN
ftr-344	184	19	of	of	ADP
ftr-344	184	20	the	the	DET
ftr-344	184	21	income	income	NOUN
ftr-344	184	22	tax	tax	NOUN
ftr-344	184	23	during	during	ADP
ftr-344	184	24	world	world	PROPN
ftr-344	184	25	war	war	PROPN
ftr-344	184	26	ii	ii	PROPN
ftr-344	184	27	,	,	PUNCT
ftr-344	184	28	37	37	NUM
ftr-344	184	29	buff	buff	PROPN
ftr-344	184	30	.	.	PUNCT
ftr-344	185	1	l.	l.	PROPN
ftr-344	185	2	rev	rev	PROPN
ftr-344	185	3	.	.	PROPN
ftr-344	185	4	685	685	NUM
ftr-344	185	5	(	(	PUNCT
ftr-344	185	6	1988	1988	NUM
ftr-344	185	7	)	)	PUNCT
ftr-344	185	8	(	(	PUNCT
ftr-344	185	9	describing	describe	VERB
ftr-344	185	10	the	the	DET
ftr-344	185	11	growth	growth	NOUN
ftr-344	185	12	in	in	ADP
ftr-344	185	13	the	the	DET
ftr-344	185	14	income	income	NOUN
ftr-344	185	15	tax	tax	NOUN
ftr-344	185	16	from	from	ADP
ftr-344	185	17	a	a	DET
ftr-344	185	18	levy	levy	NOUN
ftr-344	185	19	that	that	PRON
ftr-344	185	20	affected	affect	VERB
ftr-344	185	21	only	only	ADV
ftr-344	185	22	those	those	PRON
ftr-344	185	23	at	at	ADP
ftr-344	185	24	the	the	DET
ftr-344	185	25	very	very	ADJ
ftr-344	185	26	top	top	NOUN
ftr-344	185	27	of	of	ADP
ftr-344	185	28	the	the	DET
ftr-344	185	29	income	income	NOUN
ftr-344	185	30	distribution	distribution	NOUN
ftr-344	185	31	at	at	ADP
ftr-344	185	32	its	its	PRON
ftr-344	185	33	inception	inception	NOUN
ftr-344	185	34	to	to	ADP
ftr-344	185	35	a	a	DET
ftr-344	185	36	levy	levy	NOUN
ftr-344	185	37	of	of	ADP
ftr-344	185	38	general	general	ADJ
ftr-344	185	39	application	application	NOUN
ftr-344	185	40	as	as	ADP
ftr-344	185	41	a	a	DET
ftr-344	185	42	result	result	NOUN
ftr-344	185	43	of	of	ADP
ftr-344	185	44	the	the	DET
ftr-344	185	45	need	need	NOUN
ftr-344	185	46	to	to	PART
ftr-344	185	47	fund	fund	VERB
ftr-344	185	48	world	world	PROPN
ftr-344	185	49	war	war	PROPN
ftr-344	185	50	ii	ii	PROPN
ftr-344	185	51	)	)	PUNCT
ftr-344	185	52	.	.	PUNCT
ftr-344	186	1	2011	2011	NUM
ftr-344	186	2	]	]	PUNCT
ftr-344	186	3	303	303	NUM
ftr-344	186	4	florida	florida	PROPN
ftr-344	186	5	tax	tax	PROPN
ftr-344	186	6	review	review	NOUN
ftr-344	186	7	code	code	NOUN
ftr-344	186	8	,	,	PUNCT
ftr-344	186	9	the	the	DET
ftr-344	186	10	structure	structure	NOUN
ftr-344	186	11	and	and	CCONJ
ftr-344	186	12	organization	organization	NOUN
ftr-344	186	13	of	of	ADP
ftr-344	186	14	which	which	PRON
ftr-344	186	15	persist	persist	VERB
ftr-344	186	16	to	to	ADP
ftr-344	186	17	this	this	DET
ftr-344	186	18	day.34	day.34	NOUN
ftr-344	186	19	during	during	ADP
ftr-344	186	20	the	the	DET
ftr-344	186	21	1940s	1940s	NUM
ftr-344	186	22	marginal	marginal	ADJ
ftr-344	186	23	tax	tax	NOUN
ftr-344	186	24	rates	rate	NOUN
ftr-344	186	25	skyrocketed	skyrocket	VERB
ftr-344	186	26	,	,	PUNCT
ftr-344	186	27	wage	wage	NOUN
ftr-344	186	28	withholding	withholding	NOUN
ftr-344	186	29	was	be	AUX
ftr-344	186	30	instituted	institute	VERB
ftr-344	186	31	,	,	PUNCT
ftr-344	186	32	and	and	CCONJ
ftr-344	186	33	the	the	DET
ftr-344	186	34	income	income	NOUN
ftr-344	186	35	tax	tax	NOUN
ftr-344	186	36	grew	grow	VERB
ftr-344	186	37	from	from	ADP
ftr-344	186	38	a	a	DET
ftr-344	186	39	levy	levy	NOUN
ftr-344	186	40	on	on	ADP
ftr-344	186	41	the	the	DET
ftr-344	186	42	few	few	ADJ
ftr-344	186	43	(	(	PUNCT
ftr-344	186	44	a	a	DET
ftr-344	186	45	class	class	NOUN
ftr-344	186	46	tax	tax	NOUN
ftr-344	186	47	)	)	PUNCT
ftr-344	186	48	to	to	ADP
ftr-344	186	49	a	a	DET
ftr-344	186	50	substantial	substantial	ADJ
ftr-344	186	51	exaction	exaction	NOUN
ftr-344	186	52	on	on	ADP
ftr-344	186	53	the	the	DET
ftr-344	186	54	many	many	ADJ
ftr-344	186	55	(	(	PUNCT
ftr-344	186	56	a	a	DET
ftr-344	186	57	mass	mass	ADJ
ftr-344	186	58	tax	tax	NOUN
ftr-344	186	59	)	)	PUNCT
ftr-344	186	60	.	.	PUNCT
ftr-344	187	1	in	in	ADP
ftr-344	187	2	that	that	DET
ftr-344	187	3	context	context	NOUN
ftr-344	187	4	,	,	PUNCT
ftr-344	187	5	expanding	expand	VERB
ftr-344	187	6	the	the	DET
ftr-344	187	7	definition	definition	NOUN
ftr-344	187	8	of	of	ADP
ftr-344	187	9	income	income	NOUN
ftr-344	187	10	to	to	PART
ftr-344	187	11	correspond	correspond	VERB
ftr-344	187	12	with	with	ADP
ftr-344	187	13	the	the	DET
ftr-344	187	14	expanding	expand	VERB
ftr-344	187	15	importance	importance	NOUN
ftr-344	187	16	of	of	ADP
ftr-344	187	17	income	income	NOUN
ftr-344	187	18	taxation	taxation	NOUN
ftr-344	187	19	was	be	AUX
ftr-344	187	20	sensible	sensible	ADJ
ftr-344	187	21	.	.	PUNCT
ftr-344	188	1	there	there	PRON
ftr-344	188	2	was	be	VERB
ftr-344	188	3	only	only	ADV
ftr-344	188	4	one	one	NUM
ftr-344	188	5	dissent	dissent	NOUN
ftr-344	188	6	from	from	ADP
ftr-344	188	7	the	the	DET
ftr-344	188	8	court	court	NOUN
ftr-344	188	9	's	's	PART
ftr-344	188	10	decision	decision	NOUN
ftr-344	188	11	:	:	PUNCT
ftr-344	188	12	justice	justice	NOUN
ftr-344	188	13	35	35	NUM
ftr-344	188	14	douglas	dougla	NOUN
ftr-344	188	15	,	,	PUNCT
ftr-344	188	16	dissenting	dissent	VERB
ftr-344	188	17	without	without	ADP
ftr-344	188	18	opinion	opinion	NOUN
ftr-344	188	19	.	.	PUNCT
ftr-344	189	1	the	the	DET
ftr-344	189	2	definition	definition	NOUN
ftr-344	189	3	adopted	adopt	VERB
ftr-344	189	4	by	by	ADP
ftr-344	189	5	the	the	DET
ftr-344	189	6	court	court	NOUN
ftr-344	189	7	in	in	ADP
ftr-344	189	8	glenshaw	glenshaw	ADJ
ftr-344	189	9	glass	glass	NOUN
ftr-344	189	10	would	would	AUX
ftr-344	189	11	also	also	ADV
ftr-344	189	12	have	have	AUX
ftr-344	189	13	seemed	seem	VERB
ftr-344	189	14	reasonable	reasonable	ADJ
ftr-344	189	15	to	to	ADP
ftr-344	189	16	tax	tax	NOUN
ftr-344	189	17	scholars	scholar	NOUN
ftr-344	189	18	.	.	PUNCT
ftr-344	190	1	tax	tax	NOUN
ftr-344	190	2	theory	theory	NOUN
ftr-344	190	3	derives	derive	VERB
ftr-344	190	4	from	from	ADP
ftr-344	190	5	public	public	ADJ
ftr-344	190	6	finance	finance	NOUN
ftr-344	190	7	economics	economic	NOUN
ftr-344	190	8	,	,	PUNCT
ftr-344	190	9	so	so	SCONJ
ftr-344	190	10	a	a	DET
ftr-344	190	11	definition	definition	NOUN
ftr-344	190	12	of	of	ADP
ftr-344	190	13	income	income	NOUN
ftr-344	190	14	grounded	ground	VERB
ftr-344	190	15	in	in	ADP
ftr-344	190	16	economics	economic	NOUN
ftr-344	190	17	would	would	AUX
ftr-344	190	18	seem	seem	VERB
ftr-344	190	19	natural	natural	ADJ
ftr-344	190	20	.	.	PUNCT
ftr-344	191	1	by	by	ADP
ftr-344	191	2	the	the	DET
ftr-344	191	3	early	early	ADJ
ftr-344	191	4	1950s	1950s	NUM
ftr-344	191	5	,	,	PUNCT
ftr-344	191	6	when	when	SCONJ
ftr-344	191	7	glenshaw	glenshaw	ADJ
ftr-344	191	8	glass	glass	NOUN
ftr-344	191	9	was	be	AUX
ftr-344	191	10	making	make	VERB
ftr-344	191	11	its	its	PRON
ftr-344	191	12	way	way	NOUN
ftr-344	191	13	through	through	ADP
ftr-344	191	14	the	the	DET
ftr-344	191	15	courts	court	NOUN
ftr-344	191	16	,	,	PUNCT
ftr-344	191	17	the	the	DET
ftr-344	191	18	haig	haig	PROPN
ftr-344	191	19	-	-	PUNCT
ftr-344	191	20	simons	simons	PROPN
ftr-344	191	21	definition	definition	NOUN
ftr-344	191	22	of	of	ADP
ftr-344	191	23	income	income	NOUN
ftr-344	191	24	had	have	AUX
ftr-344	191	25	become	become	VERB
ftr-344	191	26	the	the	DET
ftr-344	191	27	centerpiece	centerpiece	NOUN
ftr-344	191	28	of	of	ADP
ftr-344	191	29	the	the	DET
ftr-344	191	30	scholarly	scholarly	ADJ
ftr-344	191	31	lexicon	lexicon	NOUN
ftr-344	191	32	,	,	PUNCT
ftr-344	191	33	following	follow	VERB
ftr-344	191	34	henry	henry	PROPN
ftr-344	191	35	simons	simons	PROPN
ftr-344	191	36	's	's	PART
ftr-344	191	37	1938	1938	NUM
ftr-344	191	38	publication	publication	NOUN
ftr-344	191	39	of	of	ADP
ftr-344	191	40	the	the	DET
ftr-344	191	41	famous	famous	ADJ
ftr-344	191	42	book	book	NOUN
ftr-344	191	43	in	in	ADP
ftr-344	191	44	which	which	PRON
ftr-344	191	45	he	he	PRON
ftr-344	191	46	refined	refine	VERB
ftr-344	191	47	robert	robert	PROPN
ftr-344	191	48	haig	haig	PROPN
ftr-344	191	49	's	's	PART
ftr-344	191	50	definition	definition	NOUN
ftr-344	191	51	of	of	ADP
ftr-344	191	52	income.36	income.36	NOUN
ftr-344	191	53	simons	simon	NOUN
ftr-344	191	54	wrote	write	VERB
ftr-344	191	55	that	that	SCONJ
ftr-344	191	56	"	"	PUNCT
ftr-344	191	57	[	[	X
ftr-344	191	58	p]ersonal	p]ersonal	ADJ
ftr-344	191	59	income	income	NOUN
ftr-344	191	60	may	may	AUX
ftr-344	191	61	be	be	AUX
ftr-344	191	62	defined	define	VERB
ftr-344	191	63	as	as	ADP
ftr-344	191	64	the	the	DET
ftr-344	191	65	algebraic	algebraic	ADJ
ftr-344	191	66	sum	sum	NOUN
ftr-344	191	67	of	of	ADP
ftr-344	191	68	(	(	PUNCT
ftr-344	191	69	1	1	X
ftr-344	191	70	)	)	PUNCT
ftr-344	191	71	the	the	DET
ftr-344	191	72	market	market	NOUN
ftr-344	191	73	value	value	NOUN
ftr-344	191	74	of	of	ADP
ftr-344	191	75	rights	right	NOUN
ftr-344	191	76	exercised	exercise	VERB
ftr-344	191	77	in	in	ADP
ftr-344	191	78	consumption	consumption	NOUN
ftr-344	191	79	and	and	CCONJ
ftr-344	191	80	(	(	PUNCT
ftr-344	191	81	2	2	X
ftr-344	191	82	)	)	PUNCT
ftr-344	191	83	the	the	DET
ftr-344	191	84	change	change	NOUN
ftr-344	191	85	in	in	ADP
ftr-344	191	86	the	the	DET
ftr-344	191	87	value	value	NOUN
ftr-344	191	88	of	of	ADP
ftr-344	191	89	the	the	DET
ftr-344	191	90	store	store	NOUN
ftr-344	191	91	of	of	ADP
ftr-344	191	92	property	property	NOUN
ftr-344	191	93	rights	right	NOUN
ftr-344	191	94	between	between	ADP
ftr-344	191	95	the	the	DET
ftr-344	191	96	beginning	beginning	NOUN
ftr-344	191	97	and	and	CCONJ
ftr-344	191	98	end	end	NOUN
ftr-344	191	99	of	of	ADP
ftr-344	191	100	the	the	DET
ftr-344	191	101	period	period	NOUN
ftr-344	191	102	in	in	ADP
ftr-344	191	103	question	question	NOUN
ftr-344	191	104	.	.	PUNCT
ftr-344	192	1	"37	"37	PROPN
ftr-344	192	2	this	this	PRON
ftr-344	192	3	is	be	AUX
ftr-344	192	4	an	an	DET
ftr-344	192	5	exceedingly	exceedingly	ADV
ftr-344	192	6	broad	broad	ADJ
ftr-344	192	7	definition	definition	NOUN
ftr-344	192	8	,	,	PUNCT
ftr-344	192	9	bringing	bring	VERB
ftr-344	192	10	within	within	ADP
ftr-344	192	11	its	its	PRON
ftr-344	192	12	grasp	grasp	NOUN
ftr-344	192	13	all	all	DET
ftr-344	192	14	accessions	accession	NOUN
ftr-344	192	15	,	,	PUNCT
ftr-344	192	16	whether	whether	SCONJ
ftr-344	192	17	consumed	consume	VERB
ftr-344	192	18	or	or	CCONJ
ftr-344	192	19	saved	save	VERB
ftr-344	192	20	.	.	PUNCT
ftr-344	193	1	its	its	PRON
ftr-344	193	2	breadth	breadth	NOUN
ftr-344	193	3	allows	allow	VERB
ftr-344	193	4	it	it	PRON
ftr-344	193	5	to	to	PART
ftr-344	193	6	serve	serve	VERB
ftr-344	193	7	the	the	DET
ftr-344	193	8	goal	goal	NOUN
ftr-344	193	9	of	of	ADP
ftr-344	193	10	raising	raise	VERB
ftr-344	193	11	maximum	maximum	ADJ
ftr-344	193	12	revenue	revenue	NOUN
ftr-344	193	13	while	while	SCONJ
ftr-344	193	14	also	also	ADV
ftr-344	193	15	being	be	AUX
ftr-344	193	16	maximally	maximally	ADV
ftr-344	193	17	equitable	equitable	ADJ
ftr-344	193	18	and	and	CCONJ
ftr-344	193	19	efficient	efficient	ADJ
ftr-344	193	20	and	and	CCONJ
ftr-344	193	21	therefore	therefore	ADV
ftr-344	193	22	serving	serve	VERB
ftr-344	193	23	two	two	NUM
ftr-344	193	24	important	important	ADJ
ftr-344	193	25	tax	tax	NOUN
ftr-344	193	26	policy	policy	NOUN
ftr-344	193	27	objectives	objective	NOUN
ftr-344	193	28	.	.	PUNCT
ftr-344	194	1	if	if	SCONJ
ftr-344	194	2	all	all	DET
ftr-344	194	3	accessions	accession	NOUN
ftr-344	194	4	are	be	AUX
ftr-344	194	5	subject	subject	ADJ
ftr-344	194	6	to	to	ADP
ftr-344	194	7	tax	tax	NOUN
ftr-344	194	8	then	then	ADV
ftr-344	194	9	taxpayers	taxpayer	NOUN
ftr-344	194	10	who	who	PRON
ftr-344	194	11	are	be	AUX
ftr-344	194	12	similarly	similarly	ADV
ftr-344	194	13	situated	situate	VERB
ftr-344	194	14	economically	economically	ADV
ftr-344	194	15	will	will	AUX
ftr-344	194	16	be	be	AUX
ftr-344	194	17	taxed	tax	VERB
ftr-344	194	18	similarly	similarly	ADV
ftr-344	194	19	and	and	CCONJ
ftr-344	194	20	the	the	DET
ftr-344	194	21	level	level	NOUN
ftr-344	194	22	of	of	ADP
ftr-344	194	23	taxation	taxation	NOUN
ftr-344	194	24	can	can	AUX
ftr-344	194	25	be	be	AUX
ftr-344	194	26	adjusted	adjust	VERB
ftr-344	194	27	to	to	PART
ftr-344	194	28	correspond	correspond	VERB
ftr-344	194	29	to	to	ADP
ftr-344	194	30	relative	relative	ADJ
ftr-344	194	31	positions	position	NOUN
ftr-344	194	32	.	.	PUNCT
ftr-344	195	1	this	this	PRON
ftr-344	195	2	serves	serve	VERB
ftr-344	195	3	both	both	CCONJ
ftr-344	195	4	horizontal	horizontal	ADJ
ftr-344	195	5	and	and	CCONJ
ftr-344	195	6	vertical	vertical	ADJ
ftr-344	195	7	equity	equity	NOUN
ftr-344	195	8	.	.	PUNCT
ftr-344	196	1	in	in	ADP
ftr-344	196	2	addition	addition	NOUN
ftr-344	196	3	,	,	PUNCT
ftr-344	196	4	because	because	SCONJ
ftr-344	196	5	such	such	DET
ftr-344	196	6	a	a	DET
ftr-344	196	7	definition	definition	NOUN
ftr-344	196	8	does	do	AUX
ftr-344	196	9	not	not	PART
ftr-344	196	10	distinguish	distinguish	VERB
ftr-344	196	11	between	between	ADP
ftr-344	196	12	sources	source	NOUN
ftr-344	196	13	of	of	ADP
ftr-344	196	14	income	income	NOUN
ftr-344	196	15	,	,	PUNCT
ftr-344	196	16	it	it	PRON
ftr-344	196	17	does	do	AUX
ftr-344	196	18	not	not	PART
ftr-344	196	19	privilege	privilege	VERB
ftr-344	196	20	income	income	NOUN
ftr-344	196	21	from	from	ADP
ftr-344	196	22	certain	certain	ADJ
ftr-344	196	23	activities	activity	NOUN
ftr-344	196	24	,	,	PUNCT
ftr-344	196	25	which	which	PRON
ftr-344	196	26	is	be	AUX
ftr-344	196	27	efficient	efficient	ADJ
ftr-344	196	28	.	.	PUNCT
ftr-344	197	1	34	34	NUM
ftr-344	197	2	.	.	PUNCT
ftr-344	198	1	although	although	SCONJ
ftr-344	198	2	the	the	DET
ftr-344	198	3	current	current	ADJ
ftr-344	198	4	code	code	NOUN
ftr-344	198	5	is	be	AUX
ftr-344	198	6	the	the	DET
ftr-344	198	7	internal	internal	ADJ
ftr-344	198	8	revenue	revenue	NOUN
ftr-344	198	9	code	code	NOUN
ftr-344	198	10	of	of	ADP
ftr-344	198	11	1986	1986	NUM
ftr-344	198	12	,	,	PUNCT
ftr-344	198	13	the	the	DET
ftr-344	198	14	change	change	NOUN
ftr-344	198	15	in	in	ADP
ftr-344	198	16	appellation	appellation	NOUN
ftr-344	198	17	marks	mark	VERB
ftr-344	198	18	the	the	DET
ftr-344	198	19	importance	importance	NOUN
ftr-344	198	20	of	of	ADP
ftr-344	198	21	the	the	DET
ftr-344	198	22	tax	tax	NOUN
ftr-344	198	23	reform	reform	NOUN
ftr-344	198	24	act	act	NOUN
ftr-344	198	25	of	of	ADP
ftr-344	198	26	1986	1986	NUM
ftr-344	198	27	rather	rather	ADV
ftr-344	198	28	than	than	ADP
ftr-344	198	29	the	the	DET
ftr-344	198	30	creation	creation	NOUN
ftr-344	198	31	of	of	ADP
ftr-344	198	32	a	a	DET
ftr-344	198	33	new	new	ADJ
ftr-344	198	34	codification	codification	NOUN
ftr-344	198	35	.	.	PUNCT
ftr-344	199	1	35	35	NUM
ftr-344	199	2	.	.	PUNCT
ftr-344	200	1	see	see	VERB
ftr-344	200	2	,	,	PUNCT
ftr-344	200	3	bernard	bernard	PROPN
ftr-344	200	4	wolfman	wolfman	PROPN
ftr-344	200	5	et	et	PROPN
ftr-344	200	6	.	.	PUNCT
ftr-344	201	1	al	al	PROPN
ftr-344	201	2	.	.	PROPN
ftr-344	201	3	,	,	PUNCT
ftr-344	201	4	dissent	dissent	NOUN
ftr-344	201	5	without	without	ADP
ftr-344	201	6	opinion	opinion	NOUN
ftr-344	201	7	:	:	PUNCT
ftr-344	201	8	the	the	DET
ftr-344	201	9	behavior	behavior	NOUN
ftr-344	201	10	of	of	ADP
ftr-344	201	11	justice	justice	PROPN
ftr-344	201	12	william	william	PROPN
ftr-344	201	13	0	0	PROPN
ftr-344	201	14	.	.	PUNCT
ftr-344	202	1	douglas	douglas	PROPN
ftr-344	202	2	in	in	ADP
ftr-344	202	3	federal	federal	ADJ
ftr-344	202	4	tax	tax	NOUN
ftr-344	202	5	cases	case	NOUN
ftr-344	202	6	,	,	PUNCT
ftr-344	202	7	41	41	NUM
ftr-344	202	8	-	-	SYM
ftr-344	202	9	42	42	NUM
ftr-344	202	10	(	(	PUNCT
ftr-344	202	11	1975	1975	NUM
ftr-344	202	12	)	)	PUNCT
ftr-344	202	13	;	;	PUNCT
ftr-344	202	14	dodge	dodge	VERB
ftr-344	202	15	et	et	PROPN
ftr-344	202	16	al	al	PROPN
ftr-344	202	17	.	.	PROPN
ftr-344	202	18	,	,	PUNCT
ftr-344	202	19	supra	supra	PROPN
ftr-344	202	20	note	note	NOUN
ftr-344	202	21	9	9	NUM
ftr-344	202	22	,	,	PUNCT
ftr-344	202	23	at	at	ADP
ftr-344	202	24	31	31	NUM
ftr-344	202	25	n.43	n.43	PROPN
ftr-344	202	26	.	.	PROPN
ftr-344	202	27	36	36	NUM
ftr-344	202	28	.	.	PUNCT
ftr-344	203	1	simons	simon	NOUN
ftr-344	203	2	,	,	PUNCT
ftr-344	203	3	supra	supra	PROPN
ftr-344	203	4	note	note	NOUN
ftr-344	203	5	4	4	NUM
ftr-344	203	6	.	.	PUNCT
ftr-344	203	7	simons	simon	NOUN
ftr-344	203	8	's	's	PART
ftr-344	203	9	work	work	NOUN
ftr-344	203	10	is	be	AUX
ftr-344	203	11	generally	generally	ADV
ftr-344	203	12	acknowledged	acknowledge	VERB
ftr-344	203	13	to	to	PART
ftr-344	203	14	be	be	AUX
ftr-344	203	15	refinement	refinement	NOUN
ftr-344	203	16	and	and	CCONJ
ftr-344	203	17	elaboration	elaboration	NOUN
ftr-344	203	18	of	of	ADP
ftr-344	203	19	"	"	PUNCT
ftr-344	203	20	the	the	DET
ftr-344	203	21	basic	basic	ADJ
ftr-344	203	22	concept	concept	NOUN
ftr-344	203	23	advanced	advance	VERB
ftr-344	203	24	in	in	ADP
ftr-344	203	25	robert	robert	PROPN
ftr-344	203	26	m	m	PROPN
ftr-344	203	27	haig	haig	PROPN
ftr-344	203	28	,	,	PUNCT
ftr-344	203	29	the	the	DET
ftr-344	203	30	concept	concept	NOUN
ftr-344	203	31	of	of	ADP
ftr-344	203	32	income	income	NOUN
ftr-344	203	33	economic	economic	ADJ
ftr-344	203	34	and	and	CCONJ
ftr-344	203	35	legal	legal	ADJ
ftr-344	203	36	aspects	aspect	NOUN
ftr-344	203	37	,	,	PUNCT
ftr-344	203	38	in	in	ADP
ftr-344	203	39	the	the	DET
ftr-344	203	40	federal	federal	ADJ
ftr-344	203	41	income	income	NOUN
ftr-344	203	42	tax	tax	NOUN
ftr-344	203	43	(	(	PUNCT
ftr-344	203	44	robert	robert	PROPN
ftr-344	203	45	m.	m.	PROPN
ftr-344	203	46	haig	haig	PROPN
ftr-344	203	47	ed	ed	PROPN
ftr-344	203	48	.	.	PROPN
ftr-344	203	49	1921	1921	NUM
ftr-344	203	50	)	)	PUNCT
ftr-344	203	51	"	"	PUNCT
ftr-344	203	52	and	and	CCONJ
ftr-344	203	53	previously	previously	ADV
ftr-344	203	54	advanced	advance	VERB
ftr-344	203	55	by	by	ADP
ftr-344	203	56	the	the	DET
ftr-344	203	57	german	german	ADJ
ftr-344	203	58	theorist	theorist	NOUN
ftr-344	203	59	georg	georg	NOUN
ftr-344	203	60	von	von	PROPN
ftr-344	203	61	schanz	schanz	PROPN
ftr-344	203	62	.	.	PUNCT
ftr-344	204	1	dodge	dodge	PROPN
ftr-344	204	2	,	,	PUNCT
ftr-344	204	3	glenshaw	glenshaw	ADJ
ftr-344	204	4	glass	glass	NOUN
ftr-344	204	5	story	story	NOUN
ftr-344	204	6	,	,	PUNCT
ftr-344	204	7	supra	supra	PROPN
ftr-344	204	8	note	note	NOUN
ftr-344	204	9	1	1	NUM
ftr-344	204	10	,	,	PUNCT
ftr-344	204	11	at	at	ADP
ftr-344	204	12	36	36	NUM
ftr-344	204	13	n.65	n.65	NOUN
ftr-344	204	14	.	.	PUNCT
ftr-344	205	1	the	the	DET
ftr-344	205	2	haigsimons	haigsimon	NOUN
ftr-344	205	3	definition	definition	NOUN
ftr-344	205	4	was	be	AUX
ftr-344	205	5	discussed	discuss	VERB
ftr-344	205	6	in	in	ADP
ftr-344	205	7	a	a	DET
ftr-344	205	8	number	number	NOUN
ftr-344	205	9	of	of	ADP
ftr-344	205	10	scholarly	scholarly	ADJ
ftr-344	205	11	pieces	piece	NOUN
ftr-344	205	12	published	publish	VERB
ftr-344	205	13	in	in	ADP
ftr-344	205	14	the	the	DET
ftr-344	205	15	early	early	ADJ
ftr-344	205	16	1950s	1950s	NUM
ftr-344	205	17	,	,	PUNCT
ftr-344	205	18	including	include	VERB
ftr-344	205	19	comment	comment	NOUN
ftr-344	205	20	,	,	PUNCT
ftr-344	205	21	taxation	taxation	NOUN
ftr-344	205	22	of	of	ADP
ftr-344	205	23	found	find	VERB
ftr-344	205	24	property	property	NOUN
ftr-344	205	25	and	and	CCONJ
ftr-344	205	26	other	other	ADJ
ftr-344	205	27	windfalls	windfall	NOUN
ftr-344	205	28	,	,	PUNCT
ftr-344	205	29	20	20	NUM
ftr-344	205	30	u.	u.	NOUN
ftr-344	205	31	chi	chi	PROPN
ftr-344	205	32	.	.	PUNCT
ftr-344	206	1	l.	l.	PROPN
ftr-344	206	2	rev	rev	PROPN
ftr-344	206	3	.	.	PROPN
ftr-344	206	4	748	748	NUM
ftr-344	206	5	,	,	PUNCT
ftr-344	206	6	753	753	NUM
ftr-344	206	7	n.23	n.23	NOUN
ftr-344	206	8	(	(	PUNCT
ftr-344	206	9	1953	1953	NUM
ftr-344	206	10	)	)	PUNCT
ftr-344	206	11	;	;	PUNCT
ftr-344	206	12	surrey	surrey	PROPN
ftr-344	206	13	&	&	CCONJ
ftr-344	206	14	warren	warren	PROPN
ftr-344	206	15	,	,	PUNCT
ftr-344	206	16	supra	supra	PROPN
ftr-344	206	17	note	note	NOUN
ftr-344	206	18	2	2	NUM
ftr-344	206	19	,	,	PUNCT
ftr-344	206	20	at	at	ADP
ftr-344	206	21	770	770	NUM
ftr-344	206	22	.	.	PUNCT
ftr-344	207	1	37	37	NUM
ftr-344	207	2	.	.	PUNCT
ftr-344	208	1	simons	simon	NOUN
ftr-344	208	2	,	,	PUNCT
ftr-344	208	3	supra	supra	PROPN
ftr-344	208	4	note	note	NOUN
ftr-344	208	5	4	4	NUM
ftr-344	208	6	,	,	PUNCT
ftr-344	208	7	at	at	ADP
ftr-344	208	8	50	50	NUM
ftr-344	208	9	.	.	PUNCT
ftr-344	209	1	[	[	X
ftr-344	209	2	vol	vol	NOUN
ftr-344	209	3	.	.	PUNCT
ftr-344	210	1	11:5304	11:5304	NUM
ftr-344	210	2	defining	define	VERB
ftr-344	210	3	income	income	NOUN
ftr-344	210	4	even	even	ADV
ftr-344	210	5	simons	simon	NOUN
ftr-344	210	6	understood	understand	VERB
ftr-344	210	7	that	that	SCONJ
ftr-344	210	8	his	his	PRON
ftr-344	210	9	definition	definition	NOUN
ftr-344	210	10	could	could	AUX
ftr-344	210	11	not	not	PART
ftr-344	210	12	describe	describe	VERB
ftr-344	210	13	a	a	DET
ftr-344	210	14	workable	workable	ADJ
ftr-344	210	15	tax	tax	NOUN
ftr-344	210	16	base	base	NOUN
ftr-344	210	17	.	.	PUNCT
ftr-344	211	1	one	one	NUM
ftr-344	211	2	significant	significant	ADJ
ftr-344	211	3	limitation	limitation	NOUN
ftr-344	211	4	on	on	ADP
ftr-344	211	5	it	it	PRON
ftr-344	211	6	comes	come	VERB
ftr-344	211	7	from	from	ADP
ftr-344	211	8	the	the	DET
ftr-344	211	9	absence	absence	NOUN
ftr-344	211	10	of	of	ADP
ftr-344	211	11	a	a	DET
ftr-344	211	12	realization	realization	NOUN
ftr-344	211	13	requirement	requirement	NOUN
ftr-344	211	14	.	.	PUNCT
ftr-344	212	1	absent	absent	ADJ
ftr-344	212	2	a	a	DET
ftr-344	212	3	realization	realization	NOUN
ftr-344	212	4	requirement	requirement	NOUN
ftr-344	212	5	a	a	DET
ftr-344	212	6	taxpayer	taxpayer	NOUN
ftr-344	212	7	's	's	PART
ftr-344	212	8	property	property	NOUN
ftr-344	212	9	would	would	AUX
ftr-344	212	10	have	have	VERB
ftr-344	212	11	to	to	PART
ftr-344	212	12	be	be	AUX
ftr-344	212	13	valued	value	VERB
ftr-344	212	14	periodically	periodically	ADV
ftr-344	212	15	and	and	CCONJ
ftr-344	212	16	the	the	DET
ftr-344	212	17	difference	difference	NOUN
ftr-344	212	18	between	between	ADP
ftr-344	212	19	the	the	DET
ftr-344	212	20	beginning	beginning	NOUN
ftr-344	212	21	and	and	CCONJ
ftr-344	212	22	ending	end	VERB
ftr-344	212	23	values	value	NOUN
ftr-344	212	24	would	would	AUX
ftr-344	212	25	have	have	VERB
ftr-344	212	26	to	to	PART
ftr-344	212	27	be	be	AUX
ftr-344	212	28	computed	compute	VERB
ftr-344	212	29	in	in	ADP
ftr-344	212	30	order	order	NOUN
ftr-344	212	31	to	to	PART
ftr-344	212	32	determine	determine	VERB
ftr-344	212	33	the	the	DET
ftr-344	212	34	amount	amount	NOUN
ftr-344	212	35	of	of	ADP
ftr-344	212	36	a	a	DET
ftr-344	212	37	taxpayer	taxpayer	NOUN
ftr-344	212	38	's	's	PART
ftr-344	212	39	income	income	NOUN
ftr-344	212	40	.	.	PUNCT
ftr-344	213	1	even	even	ADV
ftr-344	213	2	if	if	SCONJ
ftr-344	213	3	the	the	DET
ftr-344	213	4	valuation	valuation	NOUN
ftr-344	213	5	were	be	AUX
ftr-344	213	6	easy	easy	ADJ
ftr-344	213	7	,	,	PUNCT
ftr-344	213	8	as	as	ADP
ftr-344	213	9	in	in	ADP
ftr-344	213	10	the	the	DET
ftr-344	213	11	case	case	NOUN
ftr-344	213	12	of	of	ADP
ftr-344	213	13	public	public	ADJ
ftr-344	213	14	traded	trade	VERB
ftr-344	213	15	securities	security	NOUN
ftr-344	213	16	,	,	PUNCT
ftr-344	213	17	treating	treat	VERB
ftr-344	213	18	a	a	DET
ftr-344	213	19	positive	positive	ADJ
ftr-344	213	20	difference	difference	NOUN
ftr-344	213	21	as	as	SCONJ
ftr-344	213	22	income	income	NOUN
ftr-344	213	23	would	would	AUX
ftr-344	213	24	create	create	VERB
ftr-344	213	25	persistent	persistent	ADJ
ftr-344	213	26	liquidity	liquidity	NOUN
ftr-344	213	27	problems	problem	NOUN
ftr-344	213	28	in	in	ADP
ftr-344	213	29	the	the	DET
ftr-344	213	30	absence	absence	NOUN
ftr-344	213	31	of	of	ADP
ftr-344	213	32	cash	cash	NOUN
ftr-344	213	33	.	.	PUNCT
ftr-344	214	1	the	the	DET
ftr-344	214	2	realization	realization	NOUN
ftr-344	214	3	requirement	requirement	NOUN
ftr-344	214	4	solves	solve	VERB
ftr-344	214	5	these	these	DET
ftr-344	214	6	problems	problem	NOUN
ftr-344	214	7	.	.	PUNCT
ftr-344	215	1	the	the	DET
ftr-344	215	2	glenshaw	glenshaw	ADJ
ftr-344	215	3	glass	glass	NOUN
ftr-344	215	4	definition	definition	NOUN
ftr-344	215	5	,	,	PUNCT
ftr-344	215	6	which	which	PRON
ftr-344	215	7	is	be	AUX
ftr-344	215	8	the	the	DET
ftr-344	215	9	haig	haig	PROPN
ftr-344	215	10	-	-	PUNCT
ftr-344	215	11	simons	simons	PROPN
ftr-344	215	12	definition	definition	NOUN
ftr-344	215	13	limited	limit	VERB
ftr-344	215	14	by	by	ADP
ftr-344	215	15	realization	realization	NOUN
ftr-344	215	16	,	,	PUNCT
ftr-344	215	17	is	be	AUX
ftr-344	215	18	faithful	faithful	ADJ
ftr-344	215	19	to	to	ADP
ftr-344	215	20	all	all	DET
ftr-344	215	21	three	three	NUM
ftr-344	215	22	major	major	ADJ
ftr-344	215	23	tax	tax	NOUN
ftr-344	215	24	policy	policy	NOUN
ftr-344	215	25	objectives	objective	NOUN
ftr-344	215	26	:	:	PUNCT
ftr-344	215	27	equity	equity	NOUN
ftr-344	215	28	,	,	PUNCT
ftr-344	215	29	efficiency	efficiency	NOUN
ftr-344	215	30	,	,	PUNCT
ftr-344	215	31	and	and	CCONJ
ftr-344	215	32	administrability	administrability	NOUN
ftr-344	215	33	.	.	PUNCT
ftr-344	216	1	40	40	NUM
ftr-344	217	1	it	it	PRON
ftr-344	217	2	is	be	AUX
ftr-344	217	3	neither	neither	CCONJ
ftr-344	217	4	too	too	ADV
ftr-344	217	5	broad	broad	ADJ
ftr-344	217	6	,	,	PUNCT
ftr-344	217	7	as	as	SCONJ
ftr-344	217	8	haigsimons	haigsimon	NOUN
ftr-344	217	9	alone	alone	ADV
ftr-344	217	10	would	would	AUX
ftr-344	217	11	be	be	AUX
ftr-344	217	12	,	,	PUNCT
ftr-344	217	13	nor	nor	CCONJ
ftr-344	217	14	too	too	ADV
ftr-344	217	15	narrow	narrow	ADJ
ftr-344	217	16	,	,	PUNCT
ftr-344	217	17	as	as	SCONJ
ftr-344	217	18	the	the	DET
ftr-344	217	19	macomber	macomber	PROPN
ftr-344	217	20	definition	definition	NOUN
ftr-344	217	21	was	be	AUX
ftr-344	217	22	.	.	PUNCT
ftr-344	218	1	by	by	ADP
ftr-344	218	2	retaining	retain	VERB
ftr-344	218	3	realization	realization	NOUN
ftr-344	218	4	while	while	SCONJ
ftr-344	218	5	moving	move	VERB
ftr-344	218	6	to	to	PART
ftr-344	218	7	embrace	embrace	VERB
ftr-344	218	8	haig	haig	PROPN
ftr-344	218	9	-	-	PUNCT
ftr-344	218	10	simons	simon	NOUN
ftr-344	218	11	,	,	PUNCT
ftr-344	218	12	the	the	DET
ftr-344	218	13	court	court	NOUN
ftr-344	218	14	may	may	AUX
ftr-344	218	15	have	have	AUX
ftr-344	218	16	gotten	get	VERB
ftr-344	218	17	it	it	PRON
ftr-344	218	18	just	just	ADV
ftr-344	218	19	right	right	ADJ
ftr-344	218	20	.	.	PUNCT
ftr-344	219	1	this	this	PRON
ftr-344	219	2	probably	probably	ADV
ftr-344	219	3	did	do	AUX
ftr-344	219	4	not	not	PART
ftr-344	219	5	happen	happen	VERB
ftr-344	219	6	by	by	ADP
ftr-344	219	7	accident	accident	NOUN
ftr-344	219	8	.	.	PUNCT
ftr-344	220	1	unlike	unlike	ADP
ftr-344	220	2	the	the	DET
ftr-344	220	3	macomber	macomber	PROPN
ftr-344	220	4	court	court	NOUN
ftr-344	220	5	,	,	PUNCT
ftr-344	220	6	whose	whose	DET
ftr-344	220	7	1920	1920	NUM
ftr-344	220	8	opinion	opinion	NOUN
ftr-344	220	9	predated	predate	VERB
ftr-344	220	10	even	even	ADV
ftr-344	220	11	the	the	DET
ftr-344	220	12	publication	publication	NOUN
ftr-344	220	13	of	of	ADP
ftr-344	220	14	haig	haig	PROPN
ftr-344	220	15	's	's	PART
ftr-344	220	16	work	work	NOUN
ftr-344	220	17	,	,	PUNCT
ftr-344	220	18	the	the	DET
ftr-344	220	19	glenshaw	glenshaw	ADJ
ftr-344	220	20	glass	glass	NOUN
ftr-344	220	21	court	court	NOUN
ftr-344	220	22	had	have	VERB
ftr-344	220	23	reason	reason	NOUN
ftr-344	220	24	to	to	PART
ftr-344	220	25	know	know	VERB
ftr-344	220	26	of	of	ADP
ftr-344	220	27	the	the	DET
ftr-344	220	28	haig	haig	PROPN
ftr-344	220	29	-	-	PUNCT
ftr-344	220	30	simons	simons	PROPN
ftr-344	220	31	definition	definition	NOUN
ftr-344	220	32	and	and	CCONJ
ftr-344	220	33	of	of	ADP
ftr-344	220	34	its	its	PRON
ftr-344	220	35	importance	importance	NOUN
ftr-344	220	36	as	as	ADP
ftr-344	220	37	the	the	DET
ftr-344	220	38	theoretical	theoretical	ADJ
ftr-344	220	39	underpinning	underpinning	NOUN
ftr-344	220	40	of	of	ADP
ftr-344	220	41	the	the	DET
ftr-344	220	42	modem	modem	PROPN
ftr-344	220	43	income	income	NOUN
ftr-344	220	44	tax	tax	NOUN
ftr-344	220	45	.	.	PUNCT
ftr-344	221	1	although	although	SCONJ
ftr-344	221	2	the	the	DET
ftr-344	221	3	court	court	NOUN
ftr-344	221	4	did	do	AUX
ftr-344	221	5	not	not	PART
ftr-344	221	6	cite	cite	VERB
ftr-344	221	7	simons	simon	NOUN
ftr-344	221	8	or	or	CCONJ
ftr-344	221	9	refer	refer	VERB
ftr-344	221	10	to	to	ADP
ftr-344	221	11	the	the	DET
ftr-344	221	12	haig	haig	PROPN
ftr-344	221	13	-	-	PUNCT
ftr-344	221	14	simons	simons	PROPN
ftr-344	221	15	definition	definition	NOUN
ftr-344	221	16	in	in	ADP
ftr-344	221	17	its	its	PRON
ftr-344	221	18	opinion	opinion	NOUN
ftr-344	221	19	,	,	PUNCT
ftr-344	221	20	there	there	PRON
ftr-344	221	21	is	be	VERB
ftr-344	221	22	strong	strong	ADJ
ftr-344	221	23	38	38	NUM
ftr-344	221	24	.	.	PUNCT
ftr-344	222	1	i	i	PRON
ftr-344	222	2	d	d	PROPN
ftr-344	222	3	at	at	ADP
ftr-344	222	4	103	103	NUM
ftr-344	222	5	-	-	SYM
ftr-344	222	6	07	07	NUM
ftr-344	222	7	.	.	PUNCT
ftr-344	222	8	39	39	NUM
ftr-344	222	9	.	.	PUNCT
ftr-344	223	1	see	see	VERB
ftr-344	223	2	helvering	helvere	VERB
ftr-344	223	3	v.	v.	PROPN
ftr-344	223	4	horst	horst	PROPN
ftr-344	223	5	,	,	PUNCT
ftr-344	223	6	311	311	NUM
ftr-344	223	7	u.s	u.s	PROPN
ftr-344	223	8	.	.	PROPN
ftr-344	223	9	112	112	NUM
ftr-344	223	10	,	,	PUNCT
ftr-344	223	11	116	116	NUM
ftr-344	223	12	(	(	PUNCT
ftr-344	223	13	1940	1940	NUM
ftr-344	223	14	)	)	PUNCT
ftr-344	223	15	;	;	PUNCT
ftr-344	223	16	cottage	cottage	NOUN
ftr-344	223	17	say	say	VERB
ftr-344	223	18	.	.	PUNCT
ftr-344	224	1	ass'n	ass'n	PROPN
ftr-344	224	2	v.	v.	ADP
ftr-344	224	3	comm'r	comm'r	PROPN
ftr-344	224	4	,	,	PUNCT
ftr-344	224	5	499	499	NUM
ftr-344	224	6	u.s	u.s	PROPN
ftr-344	224	7	.	.	PROPN
ftr-344	224	8	554	554	NUM
ftr-344	224	9	,	,	PUNCT
ftr-344	224	10	565	565	NUM
ftr-344	224	11	(	(	PUNCT
ftr-344	224	12	1991	1991	NUM
ftr-344	224	13	)	)	PUNCT
ftr-344	224	14	;	;	PUNCT
ftr-344	224	15	graetz	graetz	PROPN
ftr-344	224	16	&	&	CCONJ
ftr-344	224	17	schenk	schenk	PROPN
ftr-344	224	18	,	,	PUNCT
ftr-344	224	19	supra	supra	PROPN
ftr-344	224	20	note	note	NOUN
ftr-344	224	21	9	9	NUM
ftr-344	224	22	,	,	PUNCT
ftr-344	224	23	at	at	ADP
ftr-344	224	24	154	154	NUM
ftr-344	224	25	;	;	PUNCT
ftr-344	224	26	mcdaniel	mcdaniel	PROPN
ftr-344	224	27	et	et	PROPN
ftr-344	224	28	al	al	PROPN
ftr-344	224	29	.	.	PROPN
ftr-344	224	30	,	,	PUNCT
ftr-344	224	31	supra	supra	PROPN
ftr-344	224	32	note	note	NOUN
ftr-344	224	33	9	9	NUM
ftr-344	224	34	,	,	PUNCT
ftr-344	224	35	at	at	ADP
ftr-344	224	36	70	70	NUM
ftr-344	224	37	-	-	SYM
ftr-344	224	38	71	71	NUM
ftr-344	224	39	;	;	PUNCT
ftr-344	225	1	fred	fred	PROPN
ftr-344	225	2	b.	b.	PROPN
ftr-344	225	3	brown	brown	PROPN
ftr-344	225	4	,	,	PUNCT
ftr-344	225	5	proposal	proposal	NOUN
ftr-344	225	6	to	to	PART
ftr-344	225	7	reform	reform	VERB
ftr-344	225	8	the	the	DET
ftr-344	225	9	like	like	INTJ
ftr-344	225	10	kind	kind	NOUN
ftr-344	225	11	and	and	CCONJ
ftr-344	225	12	involuntary	involuntary	ADJ
ftr-344	225	13	conversion	conversion	NOUN
ftr-344	225	14	rule	rule	NOUN
ftr-344	225	15	in	in	ADP
ftr-344	225	16	light	light	ADJ
ftr-344	225	17	offundamental	offundamental	ADJ
ftr-344	225	18	tax	tax	NOUN
ftr-344	225	19	policies	policy	NOUN
ftr-344	225	20	:	:	PUNCT
ftr-344	225	21	a	a	DET
ftr-344	225	22	simpler	simple	ADJ
ftr-344	225	23	,	,	PUNCT
ftr-344	225	24	more	more	ADV
ftr-344	225	25	rational	rational	ADJ
ftr-344	225	26	,	,	PUNCT
ftr-344	225	27	and	and	CCONJ
ftr-344	225	28	more	more	ADV
ftr-344	225	29	unified	unified	ADJ
ftr-344	225	30	approach	approach	NOUN
ftr-344	225	31	,	,	PUNCT
ftr-344	225	32	67	67	NUM
ftr-344	225	33	mo	mo	PROPN
ftr-344	225	34	.	.	PROPN
ftr-344	225	35	l.	l.	PROPN
ftr-344	225	36	rev	rev	PROPN
ftr-344	225	37	.	.	PROPN
ftr-344	225	38	705	705	NUM
ftr-344	225	39	,	,	PUNCT
ftr-344	225	40	713	713	NUM
ftr-344	225	41	(	(	PUNCT
ftr-344	225	42	2002	2002	NUM
ftr-344	225	43	)	)	PUNCT
ftr-344	225	44	;	;	PUNCT
ftr-344	225	45	edward	edward	PROPN
ftr-344	225	46	a.	a.	NOUN
ftr-344	225	47	zelinsky	zelinsky	PROPN
ftr-344	225	48	,	,	PUNCT
ftr-344	225	49	for	for	ADP
ftr-344	225	50	realization	realization	NOUN
ftr-344	225	51	:	:	PUNCT
ftr-344	225	52	income	income	NOUN
ftr-344	225	53	taxation	taxation	NOUN
ftr-344	225	54	,	,	PUNCT
ftr-344	225	55	sectoral	sectoral	ADJ
ftr-344	225	56	accretionism	accretionism	NOUN
ftr-344	225	57	,	,	PUNCT
ftr-344	225	58	and	and	CCONJ
ftr-344	225	59	the	the	DET
ftr-344	225	60	virtue	virtue	NOUN
ftr-344	225	61	of	of	ADP
ftr-344	225	62	attainable	attainable	ADJ
ftr-344	225	63	virtues	virtue	NOUN
ftr-344	225	64	,	,	PUNCT
ftr-344	225	65	19	19	NUM
ftr-344	225	66	cardozo	cardozo	PROPN
ftr-344	225	67	l.	l.	PROPN
ftr-344	225	68	rev	rev	PROPN
ftr-344	225	69	.	.	PROPN
ftr-344	225	70	861	861	NUM
ftr-344	225	71	,	,	PUNCT
ftr-344	225	72	863	863	NUM
ftr-344	225	73	,	,	PUNCT
ftr-344	225	74	961	961	NUM
ftr-344	225	75	(	(	PUNCT
ftr-344	225	76	1997	1997	NUM
ftr-344	225	77	)	)	PUNCT
ftr-344	225	78	;	;	PUNCT
ftr-344	225	79	marjorie	marjorie	PROPN
ftr-344	225	80	e.	e.	PROPN
ftr-344	225	81	komhauser	komhauser	PROPN
ftr-344	225	82	,	,	PUNCT
ftr-344	225	83	the	the	DET
ftr-344	225	84	constitutional	constitutional	ADJ
ftr-344	225	85	meaning	meaning	NOUN
ftr-344	225	86	of	of	ADP
ftr-344	225	87	income	income	NOUN
ftr-344	225	88	and	and	CCONJ
ftr-344	225	89	the	the	DET
ftr-344	225	90	income	income	NOUN
ftr-344	225	91	taxation	taxation	NOUN
ftr-344	225	92	of	of	ADP
ftr-344	225	93	gifts	gift	NOUN
ftr-344	225	94	,	,	PUNCT
ftr-344	225	95	25	25	NUM
ftr-344	225	96	conn	conn	PROPN
ftr-344	225	97	.	.	PUNCT
ftr-344	226	1	l.	l.	PROPN
ftr-344	226	2	rev	rev	PROPN
ftr-344	226	3	.	.	PROPN
ftr-344	226	4	1	1	NUM
ftr-344	226	5	,	,	PUNCT
ftr-344	226	6	20	20	NUM
ftr-344	226	7	(	(	PUNCT
ftr-344	226	8	1992	1992	NUM
ftr-344	226	9	)	)	PUNCT
ftr-344	226	10	;	;	PUNCT
ftr-344	226	11	but	but	CCONJ
ftr-344	226	12	see	see	VERB
ftr-344	226	13	david	david	PROPN
ftr-344	226	14	m.	m.	PROPN
ftr-344	226	15	schizer	schizer	PROPN
ftr-344	226	16	,	,	PUNCT
ftr-344	226	17	realization	realization	NOUN
ftr-344	226	18	as	as	ADP
ftr-344	226	19	subsidy	subsidy	NOUN
ftr-344	226	20	,	,	PUNCT
ftr-344	226	21	73	73	NUM
ftr-344	226	22	n.y.u	n.y.u	NOUN
ftr-344	226	23	.	.	PUNCT
ftr-344	227	1	l.	l.	PROPN
ftr-344	227	2	rev	rev	PROPN
ftr-344	227	3	.	.	PROPN
ftr-344	227	4	1549	1549	NUM
ftr-344	227	5	,	,	PUNCT
ftr-344	227	6	1551	1551	NUM
ftr-344	227	7	(	(	PUNCT
ftr-344	227	8	1998	1998	NUM
ftr-344	227	9	)	)	PUNCT
ftr-344	228	1	(	(	PUNCT
ftr-344	228	2	suggesting	suggest	VERB
ftr-344	228	3	that	that	SCONJ
ftr-344	228	4	the	the	DET
ftr-344	228	5	realization	realization	NOUN
ftr-344	228	6	requirement	requirement	NOUN
ftr-344	228	7	provides	provide	VERB
ftr-344	228	8	an	an	DET
ftr-344	228	9	important	important	ADJ
ftr-344	228	10	subsidy	subsidy	NOUN
ftr-344	228	11	to	to	ADP
ftr-344	228	12	savings	saving	NOUN
ftr-344	228	13	)	)	PUNCT
ftr-344	228	14	;	;	PUNCT
ftr-344	228	15	deborah	deborah	PROPN
ftr-344	228	16	h.	h.	PROPN
ftr-344	228	17	schenk	schenk	PROPN
ftr-344	228	18	,	,	PUNCT
ftr-344	228	19	a	a	DET
ftr-344	228	20	positive	positive	ADJ
ftr-344	228	21	account	account	NOUN
ftr-344	228	22	of	of	ADP
ftr-344	228	23	the	the	DET
ftr-344	228	24	realization	realization	NOUN
ftr-344	228	25	rule	rule	NOUN
ftr-344	228	26	,	,	PUNCT
ftr-344	228	27	57	57	NUM
ftr-344	228	28	tax	tax	NOUN
ftr-344	228	29	l.	l.	PROPN
ftr-344	228	30	rev	rev	PROPN
ftr-344	228	31	.	.	PROPN
ftr-344	228	32	355	355	NUM
ftr-344	228	33	,	,	PUNCT
ftr-344	228	34	355	355	NUM
ftr-344	228	35	-	-	SYM
ftr-344	228	36	56	56	NUM
ftr-344	228	37	(	(	PUNCT
ftr-344	228	38	2004	2004	NUM
ftr-344	228	39	)	)	PUNCT
ftr-344	228	40	(	(	PUNCT
ftr-344	228	41	noting	note	VERB
ftr-344	228	42	"	"	PUNCT
ftr-344	228	43	[	[	X
ftr-344	228	44	t]here	t]here	PROPN
ftr-344	228	45	is	be	AUX
ftr-344	228	46	a	a	DET
ftr-344	228	47	strong	strong	ADJ
ftr-344	228	48	consensus	consensus	NOUN
ftr-344	228	49	in	in	ADP
ftr-344	228	50	the	the	DET
ftr-344	228	51	literature	literature	NOUN
ftr-344	228	52	that	that	PRON
ftr-344	228	53	a	a	DET
ftr-344	228	54	normative	normative	ADJ
ftr-344	228	55	income	income	NOUN
ftr-344	228	56	tax	tax	NOUN
ftr-344	228	57	would	would	AUX
ftr-344	228	58	tax	tax	VERB
ftr-344	228	59	changes	change	NOUN
ftr-344	228	60	in	in	ADP
ftr-344	228	61	wealth	wealth	NOUN
ftr-344	228	62	as	as	SCONJ
ftr-344	228	63	they	they	PRON
ftr-344	228	64	accrue	accrue	VERB
ftr-344	228	65	rather	rather	ADV
ftr-344	228	66	than	than	ADP
ftr-344	228	67	as	as	SCONJ
ftr-344	228	68	realized	realize	VERB
ftr-344	228	69	,	,	PUNCT
ftr-344	228	70	but	but	CCONJ
ftr-344	228	71	a	a	DET
ftr-344	228	72	realization	realization	NOUN
ftr-344	228	73	requirement	requirement	NOUN
ftr-344	228	74	is	be	AUX
ftr-344	228	75	nevertheless	nevertheless	ADV
ftr-344	228	76	necessary	necessary	ADJ
ftr-344	228	77	due	due	ADP
ftr-344	228	78	to	to	ADP
ftr-344	228	79	the	the	DET
ftr-344	228	80	liquidity	liquidity	NOUN
ftr-344	228	81	and	and	CCONJ
ftr-344	228	82	valuation	valuation	NOUN
ftr-344	228	83	constraints	constraint	NOUN
ftr-344	228	84	of	of	ADP
ftr-344	228	85	accrual	accrual	ADJ
ftr-344	228	86	taxation	taxation	NOUN
ftr-344	228	87	"	"	PUNCT
ftr-344	228	88	but	but	CCONJ
ftr-344	228	89	that	that	SCONJ
ftr-344	228	90	the	the	DET
ftr-344	228	91	realization	realization	NOUN
ftr-344	228	92	requirement	requirement	NOUN
ftr-344	228	93	is	be	AUX
ftr-344	228	94	necessary	necessary	ADJ
ftr-344	228	95	not	not	PART
ftr-344	228	96	because	because	SCONJ
ftr-344	228	97	of	of	ADP
ftr-344	228	98	liquidity	liquidity	NOUN
ftr-344	228	99	and	and	CCONJ
ftr-344	228	100	valuation	valuation	NOUN
ftr-344	228	101	concerns	concern	NOUN
ftr-344	228	102	,	,	PUNCT
ftr-344	228	103	but	but	CCONJ
ftr-344	228	104	because	because	SCONJ
ftr-344	228	105	it	it	PRON
ftr-344	228	106	is	be	AUX
ftr-344	228	107	politically	politically	ADV
ftr-344	228	108	impossible	impossible	ADJ
ftr-344	228	109	to	to	PART
ftr-344	228	110	repeal	repeal	VERB
ftr-344	228	111	since	since	SCONJ
ftr-344	228	112	it	it	PRON
ftr-344	228	113	aligns	align	VERB
ftr-344	228	114	with	with	ADP
ftr-344	228	115	a	a	DET
ftr-344	228	116	taxpayer	taxpayer	NOUN
ftr-344	228	117	belief	belief	NOUN
ftr-344	228	118	that	that	SCONJ
ftr-344	228	119	"	"	PUNCT
ftr-344	228	120	paper	paper	NOUN
ftr-344	228	121	gains	gain	NOUN
ftr-344	228	122	"	"	PUNCT
ftr-344	228	123	should	should	AUX
ftr-344	228	124	not	not	PART
ftr-344	228	125	be	be	AUX
ftr-344	228	126	taxed	tax	VERB
ftr-344	228	127	)	)	PUNCT
ftr-344	228	128	;	;	PUNCT
ftr-344	228	129	see	see	VERB
ftr-344	228	130	generally	generally	ADV
ftr-344	228	131	marjorie	marjorie	PROPN
ftr-344	228	132	e.	e.	PROPN
ftr-344	228	133	komhauser	komhauser	PROPN
ftr-344	228	134	,	,	PUNCT
ftr-344	228	135	the	the	DET
ftr-344	228	136	story	story	NOUN
ftr-344	228	137	of	of	ADP
ftr-344	228	138	macomber	macomber	PROPN
ftr-344	228	139	:	:	PUNCT
ftr-344	228	140	the	the	DET
ftr-344	228	141	continuing	continue	VERB
ftr-344	228	142	legacy	legacy	NOUN
ftr-344	228	143	ofrealization	ofrealization	NOUN
ftr-344	228	144	,	,	PUNCT
ftr-344	228	145	in	in	ADP
ftr-344	228	146	tax	tax	NOUN
ftr-344	228	147	stories	story	NOUN
ftr-344	228	148	93	93	NUM
ftr-344	228	149	,	,	PUNCT
ftr-344	228	150	115	115	NUM
ftr-344	228	151	(	(	PUNCT
ftr-344	228	152	paul	paul	PROPN
ftr-344	228	153	l.	l.	PROPN
ftr-344	228	154	caron	caron	PROPN
ftr-344	228	155	ed	ed	PROPN
ftr-344	228	156	.	.	PROPN
ftr-344	228	157	,	,	PUNCT
ftr-344	228	158	2d	2d	PROPN
ftr-344	228	159	ed	ed	NOUN
ftr-344	228	160	.	.	PUNCT
ftr-344	228	161	2009	2009	NUM
ftr-344	228	162	)	)	PUNCT
ftr-344	228	163	.	.	PUNCT
ftr-344	229	1	40	40	NUM
ftr-344	229	2	.	.	PUNCT
ftr-344	230	1	see	see	VERB
ftr-344	230	2	supra	supra	PROPN
ftr-344	230	3	note	note	PROPN
ftr-344	230	4	4	4	NUM
ftr-344	230	5	.	.	X
ftr-344	231	1	even	even	ADV
ftr-344	231	2	professor	professor	PROPN
ftr-344	231	3	dodge	dodge	PROPN
ftr-344	231	4	admits	admit	VERB
ftr-344	231	5	the	the	DET
ftr-344	231	6	closeness	closeness	NOUN
ftr-344	231	7	of	of	ADP
ftr-344	231	8	the	the	DET
ftr-344	231	9	two	two	NUM
ftr-344	231	10	definitions	definition	NOUN
ftr-344	231	11	,	,	PUNCT
ftr-344	231	12	as	as	SCONJ
ftr-344	231	13	do	do	VERB
ftr-344	231	14	other	other	ADJ
ftr-344	231	15	scholars	scholar	NOUN
ftr-344	231	16	.	.	PUNCT
ftr-344	232	1	see	see	VERB
ftr-344	232	2	,	,	PUNCT
ftr-344	232	3	e.g.	e.g.	ADV
ftr-344	232	4	,	,	PUNCT
ftr-344	232	5	bankman	bankman	NOUN
ftr-344	232	6	et	et	PROPN
ftr-344	232	7	al	al	PROPN
ftr-344	232	8	.	.	PROPN
ftr-344	232	9	,	,	PUNCT
ftr-344	232	10	federal	federal	ADJ
ftr-344	232	11	income	income	NOUN
ftr-344	232	12	tax	tax	NOUN
ftr-344	232	13	:	:	PUNCT
ftr-344	232	14	examples	example	NOUN
ftr-344	232	15	and	and	CCONJ
ftr-344	232	16	explanations	explanation	NOUN
ftr-344	232	17	40	40	NUM
ftr-344	232	18	(	(	PUNCT
ftr-344	232	19	4th	4th	ADJ
ftr-344	232	20	ed	ed	NOUN
ftr-344	232	21	.	.	PROPN
ftr-344	232	22	2005	2005	NUM
ftr-344	232	23	)	)	PUNCT
ftr-344	232	24	.	.	PUNCT
ftr-344	233	1	2011	2011	NUM
ftr-344	233	2	]	]	SYM
ftr-344	233	3	305	305	NUM
ftr-344	233	4	florida	florida	PROPN
ftr-344	233	5	tax	tax	NOUN
ftr-344	233	6	review	review	NOUN
ftr-344	233	7	reason	reason	NOUN
ftr-344	233	8	to	to	PART
ftr-344	233	9	believe	believe	VERB
ftr-344	233	10	that	that	SCONJ
ftr-344	233	11	simons	simon	NOUN
ftr-344	233	12	's	's	PART
ftr-344	233	13	work	work	NOUN
ftr-344	233	14	and	and	CCONJ
ftr-344	233	15	the	the	DET
ftr-344	233	16	central	central	ADJ
ftr-344	233	17	place	place	NOUN
ftr-344	233	18	of	of	ADP
ftr-344	233	19	the	the	DET
ftr-344	233	20	haigsimons	haigsimon	NOUN
ftr-344	233	21	definition	definition	NOUN
ftr-344	233	22	in	in	ADP
ftr-344	233	23	economic	economic	ADJ
ftr-344	233	24	theory	theory	NOUN
ftr-344	233	25	were	be	AUX
ftr-344	233	26	known	know	VERB
ftr-344	233	27	to	to	ADP
ftr-344	233	28	it	it	PRON
ftr-344	233	29	.	.	PUNCT
ftr-344	234	1	significantly	significantly	ADV
ftr-344	234	2	,	,	PUNCT
ftr-344	234	3	the	the	DET
ftr-344	234	4	government	government	NOUN
ftr-344	234	5	's	's	PART
ftr-344	234	6	brief	brief	NOUN
ftr-344	234	7	in	in	ADP
ftr-344	234	8	glenshaw	glenshaw	ADJ
ftr-344	234	9	glass	glass	NOUN
ftr-344	234	10	cited	cite	VERB
ftr-344	234	11	two	two	NUM
ftr-344	234	12	pieces	piece	NOUN
ftr-344	234	13	of	of	ADP
ftr-344	234	14	scholarship	scholarship	NOUN
ftr-344	234	15	that	that	PRON
ftr-344	234	16	make	make	VERB
ftr-344	234	17	explicit	explicit	ADJ
ftr-344	234	18	reference	reference	NOUN
ftr-344	234	19	to	to	ADP
ftr-344	234	20	simons	simon	NOUN
ftr-344	234	21	's	's	PART
ftr-344	234	22	work	work	NOUN
ftr-344	234	23	and	and	CCONJ
ftr-344	234	24	to	to	ADP
ftr-344	234	25	the	the	DET
ftr-344	234	26	haig	haig	PROPN
ftr-344	234	27	-	-	PUNCT
ftr-344	234	28	simons	simons	PROPN
ftr-344	234	29	definition	definition	NOUN
ftr-344	234	30	of	of	ADP
ftr-344	234	31	income.41	income.41	PROPN
ftr-344	234	32	one	one	NUM
ftr-344	234	33	is	be	AUX
ftr-344	234	34	a	a	DET
ftr-344	234	35	student	student	NOUN
ftr-344	234	36	note	note	NOUN
ftr-344	234	37	in	in	ADP
ftr-344	234	38	the	the	DET
ftr-344	234	39	chicago	chicago	PROPN
ftr-344	234	40	law	law	NOUN
ftr-344	234	41	review	review	NOUN
ftr-344	234	42	that	that	PRON
ftr-344	234	43	begins	begin	VERB
ftr-344	234	44	by	by	ADP
ftr-344	234	45	quoting	quote	VERB
ftr-344	234	46	justice	justice	PROPN
ftr-344	234	47	douglas	douglas	PROPN
ftr-344	234	48	,	,	PUNCT
ftr-344	234	49	proclaiming	proclaim	VERB
ftr-344	234	50	in	in	ADP
ftr-344	234	51	dissent	dissent	NOUN
ftr-344	234	52	that	that	SCONJ
ftr-344	234	53	"	"	PUNCT
ftr-344	234	54	eisner	eisner	PROPN
ftr-344	234	55	v.	v.	PROPN
ftr-344	234	56	macomber	macomber	PROPN
ftr-344	234	57	dies	die	VERB
ftr-344	234	58	a	a	DET
ftr-344	234	59	slow	slow	ADJ
ftr-344	234	60	death	death	NOUN
ftr-344	234	61	,	,	PUNCT
ftr-344	234	62	"	"	PUNCT
ftr-344	234	63	and	and	CCONJ
ftr-344	234	64	goes	go	VERB
ftr-344	234	65	on	on	ADP
ftr-344	234	66	to	to	PART
ftr-344	234	67	advocate	advocate	VERB
ftr-344	234	68	a	a	DET
ftr-344	234	69	broad	broad	ADJ
ftr-344	234	70	definition	definition	NOUN
ftr-344	234	71	of	of	ADP
ftr-344	234	72	income	income	NOUN
ftr-344	234	73	,	,	PUNCT
ftr-344	234	74	citing	cite	VERB
ftr-344	234	75	simons	simon	NOUN
ftr-344	234	76	's	's	PART
ftr-344	234	77	work.4	work.4	PROPN
ftr-344	234	78	2	2	NUM
ftr-344	234	79	the	the	DET
ftr-344	234	80	other	other	ADJ
ftr-344	234	81	is	be	AUX
ftr-344	234	82	more	more	ADV
ftr-344	234	83	significant	significant	ADJ
ftr-344	234	84	.	.	PUNCT
ftr-344	235	1	it	it	PRON
ftr-344	235	2	is	be	AUX
ftr-344	235	3	the	the	DET
ftr-344	235	4	report	report	NOUN
ftr-344	235	5	of	of	ADP
ftr-344	235	6	the	the	DET
ftr-344	235	7	ali	ali	PROPN
ftr-344	235	8	income	income	PROPN
ftr-344	235	9	tax	tax	NOUN
ftr-344	235	10	project	project	NOUN
ftr-344	235	11	,	,	PUNCT
ftr-344	235	12	for	for	ADP
ftr-344	235	13	which	which	PRON
ftr-344	235	14	stanley	stanley	PROPN
ftr-344	235	15	surrey	surrey	PROPN
ftr-344	235	16	and	and	CCONJ
ftr-344	235	17	william	william	PROPN
ftr-344	235	18	warren	warren	PROPN
ftr-344	235	19	served	serve	VERB
ftr-344	235	20	as	as	ADP
ftr-344	235	21	reporters	reporter	NOUN
ftr-344	235	22	and	and	CCONJ
ftr-344	235	23	which	which	PRON
ftr-344	235	24	was	be	AUX
ftr-344	235	25	published	publish	VERB
ftr-344	235	26	in	in	ADP
ftr-344	235	27	an	an	DET
ftr-344	235	28	issue	issue	NOUN
ftr-344	235	29	of	of	ADP
ftr-344	235	30	the	the	DET
ftr-344	235	31	harvard	harvard	PROPN
ftr-344	235	32	law	law	PROPN
ftr-344	235	33	review	review	NOUN
ftr-344	235	34	in	in	ADP
ftr-344	235	35	1953.43	1953.43	NUM
ftr-344	235	36	given	give	VERB
ftr-344	235	37	the	the	DET
ftr-344	235	38	pedigree	pedigree	NOUN
ftr-344	235	39	of	of	ADP
ftr-344	235	40	the	the	DET
ftr-344	235	41	contributors	contributor	NOUN
ftr-344	235	42	to	to	ADP
ftr-344	235	43	that	that	DET
ftr-344	235	44	project	project	NOUN
ftr-344	235	45	,	,	PUNCT
ftr-344	235	46	"	"	PUNCT
ftr-344	235	47	not	not	PART
ftr-344	235	48	to	to	PART
ftr-344	235	49	mention	mention	VERB
ftr-344	235	50	the	the	DET
ftr-344	235	51	scholarly	scholarly	ADJ
ftr-344	235	52	stature	stature	NOUN
ftr-344	235	53	of	of	ADP
ftr-344	235	54	the	the	DET
ftr-344	235	55	reporters,45	reporters,45	NOUN
ftr-344	235	56	it	it	PRON
ftr-344	235	57	is	be	AUX
ftr-344	235	58	inconceivable	inconceivable	ADJ
ftr-344	235	59	that	that	SCONJ
ftr-344	235	60	the	the	DET
ftr-344	235	61	justices	justice	NOUN
ftr-344	235	62	and	and	CCONJ
ftr-344	235	63	law	law	NOUN
ftr-344	235	64	clerks	clerk	NOUN
ftr-344	235	65	who	who	PRON
ftr-344	235	66	read	read	VERB
ftr-344	235	67	the	the	DET
ftr-344	235	68	government	government	NOUN
ftr-344	235	69	's	's	PART
ftr-344	235	70	brief	brief	NOUN
ftr-344	235	71	would	would	AUX
ftr-344	235	72	not	not	PART
ftr-344	235	73	have	have	AUX
ftr-344	235	74	read	read	VERB
ftr-344	235	75	the	the	DET
ftr-344	235	76	documents	document	NOUN
ftr-344	235	77	the	the	DET
ftr-344	235	78	government	government	NOUN
ftr-344	235	79	was	be	AUX
ftr-344	235	80	citing	cite	VERB
ftr-344	235	81	in	in	ADP
ftr-344	235	82	support	support	NOUN
ftr-344	235	83	of	of	ADP
ftr-344	235	84	its	its	PRON
ftr-344	235	85	position.46	position.46	NOUN
ftr-344	235	86	the	the	DET
ftr-344	235	87	ali	ali	PROPN
ftr-344	235	88	report	report	PROPN
ftr-344	235	89	criticized	criticize	VERB
ftr-344	235	90	the	the	DET
ftr-344	235	91	macomber	macomber	PROPN
ftr-344	235	92	definition	definition	NOUN
ftr-344	235	93	,	,	PUNCT
ftr-344	235	94	classifying	classify	VERB
ftr-344	235	95	it	it	PRON
ftr-344	235	96	as	as	ADP
ftr-344	235	97	a	a	DET
ftr-344	235	98	"	"	PUNCT
ftr-344	235	99	generalization	generalization	NOUN
ftr-344	235	100	rather	rather	ADV
ftr-344	235	101	than	than	ADP
ftr-344	235	102	a	a	DET
ftr-344	235	103	definition	definition	NOUN
ftr-344	235	104	,	,	PUNCT
ftr-344	235	105	"	"	PUNCT
ftr-344	235	106	and	and	CCONJ
ftr-344	235	107	then	then	ADV
ftr-344	235	108	looked	look	VERB
ftr-344	235	109	to	to	ADP
ftr-344	235	110	the	the	DET
ftr-344	235	111	economists	economist	NOUN
ftr-344	235	112	'	'	PART
ftr-344	235	113	definitions	definition	NOUN
ftr-344	235	114	-	-	PUNCT
ftr-344	235	115	specifically	specifically	ADV
ftr-344	235	116	,	,	PUNCT
ftr-344	235	117	to	to	ADP
ftr-344	235	118	haig	haig	PROPN
ftr-344	235	119	-	-	PUNCT
ftr-344	235	120	simons	simon	NOUN
ftr-344	235	121	-	-	PUNCT
ftr-344	235	122	for	for	ADP
ftr-344	235	123	assistance	assistance	NOUN
ftr-344	235	124	.	.	PUNCT
ftr-344	236	1	we	we	PRON
ftr-344	236	2	think	think	VERB
ftr-344	236	3	that	that	SCONJ
ftr-344	236	4	the	the	DET
ftr-344	236	5	similarity	similarity	NOUN
ftr-344	236	6	between	between	ADP
ftr-344	236	7	the	the	DET
ftr-344	236	8	glenshaw	glenshaw	ADJ
ftr-344	236	9	glass	glass	NOUN
ftr-344	236	10	definition	definition	NOUN
ftr-344	236	11	and	and	CCONJ
ftr-344	236	12	the	the	DET
ftr-344	236	13	haig	haig	PROPN
ftr-344	236	14	-	-	PUNCT
ftr-344	236	15	simons	simon	NOUN
ftr-344	236	16	formulation	formulation	NOUN
ftr-344	236	17	is	be	AUX
ftr-344	236	18	not	not	PART
ftr-344	236	19	coincidental	coincidental	ADJ
ftr-344	236	20	and	and	CCONJ
ftr-344	236	21	that	that	SCONJ
ftr-344	236	22	similarity	similarity	NOUN
ftr-344	236	23	accounts	account	VERB
ftr-344	236	24	for	for	ADP
ftr-344	236	25	the	the	DET
ftr-344	236	26	continuing	continue	VERB
ftr-344	236	27	appeal	appeal	NOUN
ftr-344	236	28	of	of	ADP
ftr-344	236	29	glenshaw	glenshaw	ADJ
ftr-344	236	30	glass	glass	NOUN
ftr-344	236	31	.	.	PUNCT
ftr-344	237	1	by	by	ADP
ftr-344	237	2	being	be	AUX
ftr-344	237	3	rooted	root	VERB
ftr-344	237	4	in	in	ADP
ftr-344	237	5	haig	haig	PROPN
ftr-344	237	6	-	-	PUNCT
ftr-344	237	7	simons	simon	NOUN
ftr-344	237	8	the	the	DET
ftr-344	237	9	glenshaw	glenshaw	ADJ
ftr-344	237	10	glass	glass	NOUN
ftr-344	237	11	definition	definition	NOUN
ftr-344	237	12	ensures	ensure	VERB
ftr-344	237	13	promotion	promotion	NOUN
ftr-344	237	14	of	of	ADP
ftr-344	237	15	the	the	DET
ftr-344	237	16	important	important	ADJ
ftr-344	237	17	tax	tax	NOUN
ftr-344	237	18	policy	policy	NOUN
ftr-344	237	19	objectives	objective	NOUN
ftr-344	237	20	of	of	ADP
ftr-344	237	21	equity	equity	NOUN
ftr-344	237	22	and	and	CCONJ
ftr-344	237	23	efficiency	efficiency	NOUN
ftr-344	237	24	,	,	PUNCT
ftr-344	237	25	while	while	SCONJ
ftr-344	237	26	the	the	DET
ftr-344	237	27	constraint	constraint	NOUN
ftr-344	237	28	of	of	ADP
ftr-344	237	29	realization	realization	NOUN
ftr-344	237	30	makes	make	VERB
ftr-344	237	31	41	41	NUM
ftr-344	237	32	.	.	PUNCT
ftr-344	238	1	brief	brief	ADJ
ftr-344	238	2	for	for	ADP
ftr-344	238	3	the	the	DET
ftr-344	238	4	petitioner	petitioner	NOUN
ftr-344	238	5	at	at	ADP
ftr-344	238	6	v	v	NOUN
ftr-344	238	7	,	,	PUNCT
ftr-344	238	8	14	14	NUM
ftr-344	238	9	,	,	PUNCT
ftr-344	238	10	23	23	NUM
ftr-344	238	11	,	,	PUNCT
ftr-344	238	12	25	25	NUM
ftr-344	238	13	.	.	NUM
ftr-344	238	14	,	,	PUNCT
ftr-344	239	1	comm'r	comm'r	NOUN
ftr-344	239	2	v.	v.	ADP
ftr-344	239	3	glenshaw	glenshaw	PROPN
ftr-344	239	4	glass	glass	PROPN
ftr-344	239	5	co.	co.	PROPN
ftr-344	239	6	,	,	PUNCT
ftr-344	239	7	348	348	NUM
ftr-344	239	8	u.s	u.s	PROPN
ftr-344	239	9	.	.	PROPN
ftr-344	239	10	426	426	NUM
ftr-344	239	11	,	,	PUNCT
ftr-344	239	12	no	no	INTJ
ftr-344	239	13	.	.	NOUN
ftr-344	239	14	199	199	NUM
ftr-344	239	15	(	(	PUNCT
ftr-344	239	16	dec	dec	PROPN
ftr-344	239	17	,	,	PUNCT
ftr-344	239	18	27	27	NUM
ftr-344	239	19	,	,	PUNCT
ftr-344	239	20	1954	1954	NUM
ftr-344	239	21	)	)	PUNCT
ftr-344	239	22	.	.	PUNCT
ftr-344	240	1	42	42	NUM
ftr-344	240	2	.	.	PUNCT
ftr-344	241	1	comment	comment	NOUN
ftr-344	241	2	,	,	PUNCT
ftr-344	241	3	supra	supra	PROPN
ftr-344	241	4	note	note	NOUN
ftr-344	241	5	36	36	NUM
ftr-344	241	6	,	,	PUNCT
ftr-344	241	7	at	at	ADP
ftr-344	241	8	753	753	NUM
ftr-344	241	9	.	.	PUNCT
ftr-344	242	1	43	43	NUM
ftr-344	242	2	.	.	PUNCT
ftr-344	243	1	surrey	surrey	PROPN
ftr-344	243	2	&	&	CCONJ
ftr-344	243	3	warren	warren	PROPN
ftr-344	243	4	,	,	PUNCT
ftr-344	243	5	supra	supra	PROPN
ftr-344	243	6	note	note	NOUN
ftr-344	243	7	2	2	NUM
ftr-344	243	8	.	.	NUM
ftr-344	243	9	44	44	NUM
ftr-344	243	10	.	.	PUNCT
ftr-344	244	1	the	the	DET
ftr-344	244	2	project	project	NOUN
ftr-344	244	3	was	be	AUX
ftr-344	244	4	under	under	ADP
ftr-344	244	5	the	the	DET
ftr-344	244	6	direction	direction	NOUN
ftr-344	244	7	of	of	ADP
ftr-344	244	8	the	the	DET
ftr-344	244	9	tax	tax	NOUN
ftr-344	244	10	policy	policy	NOUN
ftr-344	244	11	committee	committee	NOUN
ftr-344	244	12	of	of	ADP
ftr-344	244	13	the	the	DET
ftr-344	244	14	ali	ali	PROPN
ftr-344	244	15	;	;	PUNCT
ftr-344	244	16	that	that	DET
ftr-344	244	17	committee	committee	NOUN
ftr-344	244	18	was	be	AUX
ftr-344	244	19	composed	compose	VERB
ftr-344	244	20	of	of	ADP
ftr-344	244	21	seven	seven	NUM
ftr-344	244	22	members	member	NOUN
ftr-344	244	23	,	,	PUNCT
ftr-344	244	24	including	include	VERB
ftr-344	244	25	two	two	NUM
ftr-344	244	26	renowned	renowned	ADJ
ftr-344	244	27	tax	tax	NOUN
ftr-344	244	28	scholars	scholar	NOUN
ftr-344	244	29	:	:	PUNCT
ftr-344	244	30	dean	dean	PROPN
ftr-344	244	31	erwin	erwin	PROPN
ftr-344	244	32	griswold	griswold	PROPN
ftr-344	244	33	of	of	ADP
ftr-344	244	34	the	the	DET
ftr-344	244	35	harvard	harvard	PROPN
ftr-344	244	36	law	law	PROPN
ftr-344	244	37	school	school	NOUN
ftr-344	244	38	,	,	PUNCT
ftr-344	244	39	and	and	CCONJ
ftr-344	244	40	randolph	randolph	PROPN
ftr-344	244	41	e.	e.	PROPN
ftr-344	244	42	paul	paul	PROPN
ftr-344	244	43	of	of	ADP
ftr-344	244	44	washington	washington	PROPN
ftr-344	244	45	,	,	PUNCT
ftr-344	244	46	d.c	d.c	PROPN
ftr-344	244	47	.	.	PROPN
ftr-344	244	48	see	see	VERB
ftr-344	245	1	i	i	PROPN
ftr-344	245	2	d	d	PROPN
ftr-344	245	3	at	at	ADP
ftr-344	245	4	766	766	NUM
ftr-344	245	5	.	.	PROPN
ftr-344	246	1	45	45	NUM
ftr-344	246	2	.	.	PUNCT
ftr-344	246	3	stanley	stanley	PROPN
ftr-344	246	4	surrey	surrey	PROPN
ftr-344	246	5	,	,	PUNCT
ftr-344	246	6	the	the	DET
ftr-344	246	7	chief	chief	ADJ
ftr-344	246	8	reporter	reporter	NOUN
ftr-344	246	9	,	,	PUNCT
ftr-344	246	10	was	be	AUX
ftr-344	246	11	then	then	ADV
ftr-344	246	12	a	a	DET
ftr-344	246	13	professor	professor	NOUN
ftr-344	246	14	at	at	ADP
ftr-344	246	15	the	the	DET
ftr-344	246	16	harvard	harvard	PROPN
ftr-344	246	17	law	law	PROPN
ftr-344	246	18	school	school	PROPN
ftr-344	246	19	and	and	CCONJ
ftr-344	246	20	william	william	PROPN
ftr-344	246	21	warren	warren	PROPN
ftr-344	246	22	,	,	PUNCT
ftr-344	246	23	the	the	DET
ftr-344	246	24	associate	associate	NOUN
ftr-344	246	25	reporter	reporter	NOUN
ftr-344	246	26	,	,	PUNCT
ftr-344	246	27	was	be	AUX
ftr-344	246	28	then	then	ADV
ftr-344	246	29	acting	act	VERB
ftr-344	246	30	dean	dean	NOUN
ftr-344	246	31	and	and	CCONJ
ftr-344	246	32	professor	professor	NOUN
ftr-344	246	33	of	of	ADP
ftr-344	246	34	law	law	PROPN
ftr-344	246	35	at	at	ADP
ftr-344	246	36	columbia	columbia	PROPN
ftr-344	246	37	law	law	PROPN
ftr-344	246	38	school	school	NOUN
ftr-344	246	39	.	.	PUNCT
ftr-344	247	1	i	i	PRON
ftr-344	247	2	d.	d.	PROPN
ftr-344	247	3	at	at	ADP
ftr-344	247	4	761	761	NUM
ftr-344	247	5	.	.	PUNCT
ftr-344	248	1	46	46	NUM
ftr-344	248	2	.	.	PUNCT
ftr-344	249	1	professor	professor	NOUN
ftr-344	249	2	dodge	dodge	PROPN
ftr-344	249	3	acknowledges	acknowledge	VERB
ftr-344	249	4	that	that	SCONJ
ftr-344	249	5	"	"	PUNCT
ftr-344	249	6	'	'	PUNCT
ftr-344	249	7	accession	accession	NOUN
ftr-344	249	8	to	to	ADP
ftr-344	249	9	wealth	wealth	NOUN
ftr-344	249	10	'	'	PUNCT
ftr-344	249	11	sounds	sound	VERB
ftr-344	249	12	very	very	ADV
ftr-344	249	13	much	much	ADV
ftr-344	249	14	like	like	ADP
ftr-344	249	15	'	'	PUNCT
ftr-344	249	16	increase	increase	NOUN
ftr-344	249	17	in	in	ADP
ftr-344	249	18	net	net	ADJ
ftr-344	249	19	wealth	wealth	NOUN
ftr-344	249	20	,	,	PUNCT
ftr-344	249	21	'	'	PUNCT
ftr-344	249	22	and	and	CCONJ
ftr-344	249	23	to	to	ADP
ftr-344	249	24	that	that	DET
ftr-344	249	25	extent	extent	NOUN
ftr-344	249	26	,	,	PUNCT
ftr-344	249	27	the	the	DET
ftr-344	249	28	statement	statement	NOUN
ftr-344	249	29	from	from	ADP
ftr-344	249	30	glenshawgoldman	glenshawgoldman	NOUN
ftr-344	249	31	is	be	AUX
ftr-344	249	32	congruent	congruent	ADJ
ftr-344	249	33	with	with	ADP
ftr-344	249	34	the	the	DET
ftr-344	249	35	haig	haig	PROPN
ftr-344	249	36	-	-	PUNCT
ftr-344	249	37	simons	simons	PROPN
ftr-344	249	38	concept	concept	NOUN
ftr-344	249	39	of	of	ADP
ftr-344	249	40	income	income	NOUN
ftr-344	249	41	.	.	PUNCT
ftr-344	249	42	"	"	PUNCT
ftr-344	250	1	dodge	dodge	VERB
ftr-344	250	2	,	,	PUNCT
ftr-344	250	3	glenshaw	glenshaw	ADJ
ftr-344	250	4	glass	glass	NOUN
ftr-344	250	5	story	story	NOUN
ftr-344	250	6	,	,	PUNCT
ftr-344	250	7	supra	supra	PROPN
ftr-344	250	8	note	note	NOUN
ftr-344	250	9	1	1	NUM
ftr-344	250	10	,	,	PUNCT
ftr-344	250	11	at	at	ADP
ftr-344	250	12	36	36	NUM
ftr-344	250	13	.	.	PUNCT
ftr-344	251	1	nevertheless	nevertheless	ADV
ftr-344	251	2	he	he	PRON
ftr-344	251	3	asserts	assert	VERB
ftr-344	251	4	that	that	SCONJ
ftr-344	251	5	"	"	PUNCT
ftr-344	251	6	there	there	PRON
ftr-344	251	7	is	be	VERB
ftr-344	251	8	no	no	DET
ftr-344	251	9	evidence	evidence	NOUN
ftr-344	251	10	from	from	ADP
ftr-344	251	11	the	the	DET
ftr-344	251	12	record	record	NOUN
ftr-344	251	13	that	that	PRON
ftr-344	251	14	the	the	DET
ftr-344	251	15	court	court	NOUN
ftr-344	251	16	and	and	CCONJ
ftr-344	251	17	counsel	counsel	NOUN
ftr-344	251	18	were	be	AUX
ftr-344	251	19	particularly	particularly	ADV
ftr-344	251	20	aware	aware	ADJ
ftr-344	251	21	of	of	ADP
ftr-344	251	22	the	the	DET
ftr-344	251	23	haigsimons	haigsimon	NOUN
ftr-344	251	24	concept	concept	NOUN
ftr-344	251	25	.	.	PUNCT
ftr-344	251	26	"	"	PUNCT
ftr-344	252	1	i	i	PRON
ftr-344	252	2	d.	d.	PROPN
ftr-344	252	3	the	the	DET
ftr-344	252	4	government	government	NOUN
ftr-344	252	5	's	's	PART
ftr-344	252	6	citation	citation	NOUN
ftr-344	252	7	of	of	ADP
ftr-344	252	8	scholarly	scholarly	ADJ
ftr-344	252	9	pieces	piece	NOUN
ftr-344	252	10	that	that	PRON
ftr-344	252	11	refer	refer	VERB
ftr-344	252	12	to	to	ADP
ftr-344	252	13	the	the	DET
ftr-344	252	14	concept	concept	NOUN
ftr-344	252	15	in	in	ADP
ftr-344	252	16	its	its	PRON
ftr-344	252	17	brief	brief	NOUN
ftr-344	252	18	,	,	PUNCT
ftr-344	252	19	and	and	CCONJ
ftr-344	252	20	in	in	ADP
ftr-344	252	21	the	the	DET
ftr-344	252	22	case	case	NOUN
ftr-344	252	23	of	of	ADP
ftr-344	252	24	the	the	DET
ftr-344	252	25	ali	ali	PROPN
ftr-344	252	26	project	project	PROPN
ftr-344	252	27	,	,	PUNCT
ftr-344	252	28	discuss	discuss	VERB
ftr-344	252	29	in	in	ADP
ftr-344	252	30	detail	detail	NOUN
ftr-344	252	31	its	its	PRON
ftr-344	252	32	relationship	relationship	NOUN
ftr-344	252	33	to	to	ADP
ftr-344	252	34	a	a	DET
ftr-344	252	35	legal	legal	ADJ
ftr-344	252	36	definition	definition	NOUN
ftr-344	252	37	of	of	ADP
ftr-344	252	38	income	income	NOUN
ftr-344	252	39	,	,	PUNCT
ftr-344	252	40	lead	lead	VERB
ftr-344	252	41	us	we	PRON
ftr-344	252	42	to	to	ADP
ftr-344	252	43	a	a	DET
ftr-344	252	44	different	different	ADJ
ftr-344	252	45	conclusion	conclusion	NOUN
ftr-344	252	46	.	.	PUNCT
ftr-344	253	1	given	give	VERB
ftr-344	253	2	that	that	SCONJ
ftr-344	253	3	both	both	CCONJ
ftr-344	253	4	lower	low	ADJ
ftr-344	253	5	courts	court	NOUN
ftr-344	253	6	in	in	ADP
ftr-344	253	7	glenshaw	glenshaw	ADJ
ftr-344	253	8	glass	glass	NOUN
ftr-344	253	9	held	hold	VERB
ftr-344	253	10	for	for	ADP
ftr-344	253	11	the	the	DET
ftr-344	253	12	taxpayer	taxpayer	NOUN
ftr-344	253	13	,	,	PUNCT
ftr-344	253	14	it	it	PRON
ftr-344	253	15	stands	stand	VERB
ftr-344	253	16	to	to	PART
ftr-344	253	17	reason	reason	NOUN
ftr-344	253	18	that	that	SCONJ
ftr-344	253	19	the	the	DET
ftr-344	253	20	court	court	NOUN
ftr-344	253	21	was	be	AUX
ftr-344	253	22	aware	aware	ADJ
ftr-344	253	23	of	of	ADP
ftr-344	253	24	the	the	DET
ftr-344	253	25	scholarship	scholarship	NOUN
ftr-344	253	26	that	that	PRON
ftr-344	253	27	supported	support	VERB
ftr-344	253	28	the	the	DET
ftr-344	253	29	government	government	NOUN
ftr-344	253	30	's	's	PART
ftr-344	253	31	position	position	NOUN
ftr-344	253	32	and	and	CCONJ
ftr-344	253	33	that	that	PRON
ftr-344	253	34	was	be	AUX
ftr-344	253	35	cited	cite	VERB
ftr-344	253	36	to	to	ADP
ftr-344	253	37	it	it	PRON
ftr-344	253	38	,	,	PUNCT
ftr-344	253	39	including	include	VERB
ftr-344	253	40	the	the	DET
ftr-344	253	41	scholarship	scholarship	NOUN
ftr-344	253	42	that	that	PRON
ftr-344	253	43	advocated	advocate	VERB
ftr-344	253	44	a	a	DET
ftr-344	253	45	broad	broad	ADJ
ftr-344	253	46	concept	concept	NOUN
ftr-344	253	47	of	of	ADP
ftr-344	253	48	income	income	NOUN
ftr-344	253	49	consistent	consistent	ADJ
ftr-344	253	50	with	with	ADP
ftr-344	253	51	emerging	emerge	VERB
ftr-344	253	52	economic	economic	ADJ
ftr-344	253	53	theory	theory	NOUN
ftr-344	253	54	.	.	PUNCT
ftr-344	254	1	306	306	NUM
ftr-344	255	1	[	[	X
ftr-344	255	2	vol	vol	NOUN
ftr-344	255	3	.	.	PUNCT
ftr-344	256	1	11:5	11:5	NUM
ftr-344	256	2	defining	define	VERB
ftr-344	256	3	income	income	NOUN
ftr-344	256	4	it	it	PRON
ftr-344	256	5	administrable	administrable	ADJ
ftr-344	256	6	.	.	PUNCT
ftr-344	257	1	in	in	ADP
ftr-344	257	2	developing	develop	VERB
ftr-344	257	3	the	the	DET
ftr-344	257	4	glenshaw	glenshaw	ADJ
ftr-344	257	5	glass	glass	NOUN
ftr-344	257	6	definition	definition	NOUN
ftr-344	257	7	the	the	DET
ftr-344	257	8	court	court	NOUN
ftr-344	257	9	played	play	VERB
ftr-344	257	10	goldilocks	goldilock	NOUN
ftr-344	257	11	,	,	PUNCT
ftr-344	257	12	trying	try	VERB
ftr-344	257	13	the	the	DET
ftr-344	257	14	narrow	narrow	ADJ
ftr-344	257	15	definition	definition	NOUN
ftr-344	257	16	(	(	PUNCT
ftr-344	257	17	macomber	macomber	PROPN
ftr-344	257	18	)	)	PUNCT
ftr-344	257	19	,	,	PUNCT
ftr-344	257	20	almost	almost	ADV
ftr-344	257	21	certainly	certainly	ADV
ftr-344	257	22	considering	consider	VERB
ftr-344	257	23	the	the	DET
ftr-344	257	24	broader	broad	ADJ
ftr-344	257	25	one	one	NOUN
ftr-344	257	26	(	(	PUNCT
ftr-344	257	27	haig	haig	PROPN
ftr-344	257	28	-	-	PUNCT
ftr-344	257	29	simons	simon	NOUN
ftr-344	257	30	)	)	PUNCT
ftr-344	257	31	,	,	PUNCT
ftr-344	257	32	but	but	CCONJ
ftr-344	257	33	developing	develop	VERB
ftr-344	257	34	a	a	DET
ftr-344	257	35	formulation	formulation	NOUN
ftr-344	257	36	that	that	PRON
ftr-344	257	37	retained	retain	VERB
ftr-344	257	38	the	the	DET
ftr-344	257	39	best	good	ADJ
ftr-344	257	40	of	of	ADP
ftr-344	257	41	both	both	PRON
ftr-344	257	42	.	.	PUNCT
ftr-344	258	1	the	the	DET
ftr-344	258	2	problem	problem	NOUN
ftr-344	258	3	is	be	AUX
ftr-344	258	4	that	that	SCONJ
ftr-344	258	5	the	the	DET
ftr-344	258	6	definition	definition	NOUN
ftr-344	258	7	can	can	AUX
ftr-344	258	8	not	not	PART
ftr-344	258	9	apply	apply	VERB
ftr-344	258	10	as	as	ADP
ftr-344	258	11	written	write	VERB
ftr-344	258	12	.	.	PUNCT
ftr-344	259	1	b.	b.	PROPN
ftr-344	260	1	the	the	DET
ftr-344	260	2	definition	definition	NOUN
ftr-344	260	3	contracts	contract	NOUN
ftr-344	260	4	as	as	SCONJ
ftr-344	260	5	the	the	DET
ftr-344	260	6	third	third	ADJ
ftr-344	260	7	circuit	circuit	NOUN
ftr-344	260	8	had	have	AUX
ftr-344	260	9	observed	observe	VERB
ftr-344	260	10	in	in	ADP
ftr-344	260	11	its	its	PRON
ftr-344	260	12	opinion	opinion	NOUN
ftr-344	260	13	in	in	ADP
ftr-344	260	14	glenshaw	glenshaw	ADJ
ftr-344	260	15	glass	glass	NOUN
ftr-344	260	16	,	,	PUNCT
ftr-344	260	17	the	the	DET
ftr-344	260	18	breadth	breadth	NOUN
ftr-344	260	19	of	of	ADP
ftr-344	260	20	the	the	DET
ftr-344	260	21	government	government	NOUN
ftr-344	260	22	's	's	PART
ftr-344	260	23	position	position	NOUN
ftr-344	260	24	,	,	PUNCT
ftr-344	260	25	which	which	PRON
ftr-344	260	26	prevailed	prevail	VERB
ftr-344	260	27	in	in	ADP
ftr-344	260	28	the	the	DET
ftr-344	260	29	supreme	supreme	PROPN
ftr-344	260	30	court	court	PROPN
ftr-344	260	31	,	,	PUNCT
ftr-344	260	32	was	be	AUX
ftr-344	260	33	such	such	ADJ
ftr-344	260	34	that	that	SCONJ
ftr-344	260	35	any	any	DET
ftr-344	260	36	receipt	receipt	NOUN
ftr-344	260	37	could	could	AUX
ftr-344	260	38	be	be	AUX
ftr-344	260	39	income	income	NOUN
ftr-344	260	40	unless	unless	SCONJ
ftr-344	260	41	excluded	exclude	VERB
ftr-344	260	42	.	.	PUNCT
ftr-344	261	1	47	47	NUM
ftr-344	261	2	because	because	SCONJ
ftr-344	261	3	congress	congress	PROPN
ftr-344	261	4	did	do	AUX
ftr-344	261	5	not	not	PART
ftr-344	261	6	act	act	VERB
ftr-344	261	7	to	to	PART
ftr-344	261	8	increase	increase	VERB
ftr-344	261	9	the	the	DET
ftr-344	261	10	specific	specific	ADJ
ftr-344	261	11	exclusions	exclusion	NOUN
ftr-344	261	12	in	in	ADP
ftr-344	261	13	the	the	DET
ftr-344	261	14	code	code	NOUN
ftr-344	261	15	after	after	ADP
ftr-344	261	16	glenshaw	glenshaw	ADJ
ftr-344	261	17	glass	glass	NOUN
ftr-344	261	18	,	,	PUNCT
ftr-344	261	19	it	it	PRON
ftr-344	261	20	was	be	AUX
ftr-344	261	21	possible	possible	ADJ
ftr-344	261	22	for	for	ADP
ftr-344	261	23	an	an	DET
ftr-344	261	24	amount	amount	NOUN
ftr-344	261	25	that	that	PRON
ftr-344	261	26	would	would	AUX
ftr-344	261	27	not	not	PART
ftr-344	261	28	have	have	AUX
ftr-344	261	29	been	be	AUX
ftr-344	261	30	treated	treat	VERB
ftr-344	261	31	as	as	ADP
ftr-344	261	32	income	income	NOUN
ftr-344	261	33	before	before	ADP
ftr-344	261	34	glenshaw	glenshaw	ADJ
ftr-344	261	35	glass	glass	NOUN
ftr-344	261	36	and	and	CCONJ
ftr-344	261	37	that	that	PRON
ftr-344	261	38	would	would	AUX
ftr-344	261	39	not	not	PART
ftr-344	261	40	generally	generally	ADV
ftr-344	261	41	be	be	AUX
ftr-344	261	42	thought	think	VERB
ftr-344	261	43	to	to	PART
ftr-344	261	44	constitute	constitute	VERB
ftr-344	261	45	the	the	DET
ftr-344	261	46	type	type	NOUN
ftr-344	261	47	of	of	ADP
ftr-344	261	48	receipt	receipt	NOUN
ftr-344	261	49	that	that	PRON
ftr-344	261	50	should	should	AUX
ftr-344	261	51	be	be	AUX
ftr-344	261	52	taxed	tax	VERB
ftr-344	261	53	to	to	PART
ftr-344	261	54	be	be	AUX
ftr-344	261	55	treated	treat	VERB
ftr-344	261	56	as	as	ADP
ftr-344	261	57	income	income	NOUN
ftr-344	261	58	and	and	CCONJ
ftr-344	261	59	to	to	PART
ftr-344	261	60	remain	remain	VERB
ftr-344	261	61	in	in	ADP
ftr-344	261	62	the	the	DET
ftr-344	261	63	tax	tax	NOUN
ftr-344	261	64	base	base	NOUN
ftr-344	261	65	because	because	SCONJ
ftr-344	261	66	no	no	DET
ftr-344	261	67	exclusion	exclusion	NOUN
ftr-344	261	68	would	would	AUX
ftr-344	261	69	rescue	rescue	VERB
ftr-344	261	70	it	it	PRON
ftr-344	261	71	from	from	ADP
ftr-344	261	72	that	that	DET
ftr-344	261	73	fate	fate	NOUN
ftr-344	261	74	.	.	PUNCT
ftr-344	262	1	child	child	NOUN
ftr-344	262	2	support	support	NOUN
ftr-344	262	3	provides	provide	VERB
ftr-344	262	4	an	an	DET
ftr-344	262	5	example	example	NOUN
ftr-344	262	6	of	of	ADP
ftr-344	262	7	such	such	DET
ftr-344	262	8	a	a	DET
ftr-344	262	9	receipt	receipt	NOUN
ftr-344	262	10	.	.	PUNCT
ftr-344	263	1	a	a	DET
ftr-344	263	2	check	check	NOUN
ftr-344	263	3	for	for	ADP
ftr-344	263	4	support	support	NOUN
ftr-344	263	5	wrung	wring	VERB
ftr-344	263	6	by	by	ADP
ftr-344	263	7	a	a	DET
ftr-344	263	8	court	court	NOUN
ftr-344	263	9	from	from	ADP
ftr-344	263	10	a	a	DET
ftr-344	263	11	recalcitrant	recalcitrant	ADJ
ftr-344	263	12	father	father	NOUN
ftr-344	263	13	is	be	AUX
ftr-344	263	14	an	an	DET
ftr-344	263	15	accession	accession	NOUN
ftr-344	263	16	to	to	ADP
ftr-344	263	17	the	the	DET
ftr-344	263	18	child	child	NOUN
ftr-344	263	19	's	's	PART
ftr-344	263	20	,	,	PUNCT
ftr-344	263	21	or	or	CCONJ
ftr-344	263	22	her	her	PRON
ftr-344	263	23	mother	mother	NOUN
ftr-344	263	24	's	's	PART
ftr-344	263	25	,	,	PUNCT
ftr-344	263	26	wealth	wealth	NOUN
ftr-344	263	27	,	,	PUNCT
ftr-344	263	28	and	and	CCONJ
ftr-344	263	29	is	be	AUX
ftr-344	263	30	clearly	clearly	ADV
ftr-344	263	31	realized	realize	VERB
ftr-344	263	32	and	and	CCONJ
ftr-344	263	33	within	within	ADP
ftr-344	263	34	their	their	PRON
ftr-344	263	35	dominion	dominion	NOUN
ftr-344	263	36	.	.	PUNCT
ftr-344	264	1	hence	hence	ADV
ftr-344	264	2	,	,	PUNCT
ftr-344	264	3	although	although	SCONJ
ftr-344	264	4	it	it	PRON
ftr-344	264	5	would	would	AUX
ftr-344	264	6	not	not	PART
ftr-344	264	7	have	have	AUX
ftr-344	264	8	been	be	AUX
ftr-344	264	9	income	income	NOUN
ftr-344	264	10	under	under	ADP
ftr-344	264	11	the	the	DET
ftr-344	264	12	macomber	macomber	PROPN
ftr-344	264	13	definition	definition	NOUN
ftr-344	264	14	because	because	SCONJ
ftr-344	264	15	it	it	PRON
ftr-344	264	16	does	do	AUX
ftr-344	264	17	not	not	PART
ftr-344	264	18	proceed	proceed	VERB
ftr-344	264	19	from	from	ADP
ftr-344	264	20	either	either	CCONJ
ftr-344	264	21	the	the	DET
ftr-344	264	22	mother	mother	NOUN
ftr-344	264	23	's	's	PART
ftr-344	264	24	or	or	CCONJ
ftr-344	264	25	child	child	NOUN
ftr-344	264	26	's	's	PART
ftr-344	264	27	labor	labor	NOUN
ftr-344	264	28	or	or	CCONJ
ftr-344	264	29	capital	capital	NOUN
ftr-344	264	30	,	,	PUNCT
ftr-344	264	31	it	it	PRON
ftr-344	264	32	fits	fit	VERB
ftr-344	264	33	the	the	DET
ftr-344	264	34	glenshaw	glenshaw	ADJ
ftr-344	264	35	glass	glass	NOUN
ftr-344	264	36	definition.48	definition.48	PROPN
ftr-344	264	37	nothing	nothing	PRON
ftr-344	264	38	in	in	ADP
ftr-344	264	39	the	the	DET
ftr-344	264	40	statute	statute	NOUN
ftr-344	264	41	excludes	exclude	VERB
ftr-344	264	42	it	it	PRON
ftr-344	264	43	.	.	PUNCT
ftr-344	265	1	if	if	SCONJ
ftr-344	265	2	it	it	PRON
ftr-344	265	3	were	be	AUX
ftr-344	265	4	true	true	ADJ
ftr-344	265	5	that	that	SCONJ
ftr-344	265	6	the	the	DET
ftr-344	265	7	statutory	statutory	ADJ
ftr-344	265	8	pattern	pattern	NOUN
ftr-344	265	9	is	be	AUX
ftr-344	265	10	that	that	SCONJ
ftr-344	265	11	gross	gross	ADJ
ftr-344	265	12	income	income	NOUN
ftr-344	265	13	is	be	AUX
ftr-344	265	14	income	income	NOUN
ftr-344	265	15	,	,	PUNCT
ftr-344	265	16	as	as	SCONJ
ftr-344	265	17	defined	define	VERB
ftr-344	265	18	by	by	ADP
ftr-344	265	19	glenshaw	glenshaw	ADJ
ftr-344	265	20	glass	glass	NOUN
ftr-344	265	21	,	,	PUNCT
ftr-344	265	22	unless	unless	SCONJ
ftr-344	265	23	an	an	DET
ftr-344	265	24	exclusion	exclusion	NOUN
ftr-344	265	25	applies	apply	VERB
ftr-344	265	26	,	,	PUNCT
ftr-344	265	27	support	support	NOUN
ftr-344	265	28	would	would	AUX
ftr-344	265	29	be	be	AUX
ftr-344	265	30	income	income	NOUN
ftr-344	265	31	.	.	PUNCT
ftr-344	266	1	yet	yet	ADV
ftr-344	266	2	,	,	PUNCT
ftr-344	266	3	support	support	VERB
ftr-344	266	4	other	other	ADJ
ftr-344	266	5	than	than	ADP
ftr-344	266	6	alimony	alimony	NOUN
ftr-344	266	7	is	be	AUX
ftr-344	266	8	not	not	PART
ftr-344	266	9	taxed.49	taxed.49	NOUN
ftr-344	266	10	millions	million	NOUN
ftr-344	266	11	of	of	ADP
ftr-344	266	12	dollars	dollar	NOUN
ftr-344	266	13	constituting	constitute	VERB
ftr-344	266	14	support	support	NOUN
ftr-344	266	15	doubtless	doubtless	NOUN
ftr-344	266	16	change	change	NOUN
ftr-344	266	17	hands	hand	NOUN
ftr-344	266	18	every	every	DET
ftr-344	266	19	day	day	NOUN
ftr-344	266	20	and	and	CCONJ
ftr-344	266	21	the	the	DET
ftr-344	266	22	irs	irs	PROPN
ftr-344	266	23	has	have	VERB
ftr-344	266	24	never	never	ADV
ftr-344	266	25	47	47	NUM
ftr-344	266	26	.	.	PUNCT
ftr-344	267	1	comm'r	comm'r	NOUN
ftr-344	267	2	v.	v.	CCONJ
ftr-344	267	3	glenshaw	glenshaw	PROPN
ftr-344	267	4	glass	glass	PROPN
ftr-344	267	5	co.	co.	PROPN
ftr-344	267	6	,	,	PUNCT
ftr-344	267	7	211	211	NUM
ftr-344	267	8	f.2d	f.2d	ADP
ftr-344	267	9	928	928	NUM
ftr-344	267	10	,	,	PUNCT
ftr-344	267	11	932	932	NUM
ftr-344	267	12	(	(	PUNCT
ftr-344	267	13	3d	3d	NUM
ftr-344	267	14	cir	cir	NOUN
ftr-344	267	15	.	.	PUNCT
ftr-344	267	16	1954	1954	NUM
ftr-344	267	17	)	)	PUNCT
ftr-344	267	18	,	,	PUNCT
ftr-344	267	19	rev'd	rev'd	VERB
ftr-344	267	20	,	,	PUNCT
ftr-344	267	21	348	348	NUM
ftr-344	267	22	u.s	u.s	PROPN
ftr-344	267	23	.	.	PROPN
ftr-344	267	24	426	426	NUM
ftr-344	267	25	(	(	PUNCT
ftr-344	267	26	1955	1955	NUM
ftr-344	267	27	)	)	PUNCT
ftr-344	267	28	.	.	PUNCT
ftr-344	268	1	48	48	NUM
ftr-344	268	2	.	.	PUNCT
ftr-344	269	1	in	in	ADP
ftr-344	269	2	gould	gould	PROPN
ftr-344	269	3	v.	v.	PROPN
ftr-344	269	4	gould	gould	PROPN
ftr-344	269	5	,	,	PUNCT
ftr-344	269	6	245	245	NUM
ftr-344	269	7	u.s	u.s	PROPN
ftr-344	269	8	.	.	PROPN
ftr-344	269	9	151	151	NUM
ftr-344	269	10	(	(	PUNCT
ftr-344	269	11	1917	1917	NUM
ftr-344	269	12	)	)	PUNCT
ftr-344	269	13	,	,	PUNCT
ftr-344	269	14	the	the	DET
ftr-344	269	15	court	court	NOUN
ftr-344	269	16	held	hold	VERB
ftr-344	269	17	that	that	DET
ftr-344	269	18	alimony	alimony	NOUN
ftr-344	269	19	was	be	AUX
ftr-344	269	20	neither	neither	CCONJ
ftr-344	269	21	deductible	deductible	ADJ
ftr-344	269	22	to	to	ADP
ftr-344	269	23	the	the	DET
ftr-344	269	24	ex	ex	NOUN
ftr-344	269	25	-	-	NOUN
ftr-344	269	26	husband	husband	NOUN
ftr-344	269	27	paying	pay	VERB
ftr-344	269	28	it	it	PRON
ftr-344	269	29	nor	nor	CCONJ
ftr-344	269	30	includible	includible	VERB
ftr-344	269	31	in	in	ADP
ftr-344	269	32	the	the	DET
ftr-344	269	33	income	income	NOUN
ftr-344	269	34	of	of	ADP
ftr-344	269	35	the	the	DET
ftr-344	269	36	ex	ex	NOUN
ftr-344	269	37	-	-	NOUN
ftr-344	269	38	wife	wife	NOUN
ftr-344	269	39	receiving	receive	VERB
ftr-344	269	40	it	it	PRON
ftr-344	269	41	.	.	PUNCT
ftr-344	270	1	unlike	unlike	ADP
ftr-344	270	2	the	the	DET
ftr-344	270	3	definition	definition	NOUN
ftr-344	270	4	contained	contain	VERB
ftr-344	270	5	in	in	ADP
ftr-344	270	6	the	the	DET
ftr-344	270	7	statute	statute	NOUN
ftr-344	270	8	at	at	ADP
ftr-344	270	9	the	the	DET
ftr-344	270	10	time	time	NOUN
ftr-344	270	11	of	of	ADP
ftr-344	270	12	glenshaw	glenshaw	ADJ
ftr-344	270	13	glass	glass	NOUN
ftr-344	270	14	,	,	PUNCT
ftr-344	270	15	the	the	DET
ftr-344	270	16	definition	definition	NOUN
ftr-344	270	17	of	of	ADP
ftr-344	270	18	income	income	NOUN
ftr-344	270	19	at	at	ADP
ftr-344	270	20	issue	issue	NOUN
ftr-344	270	21	in	in	ADP
ftr-344	270	22	gould	gould	PROPN
ftr-344	270	23	was	be	AUX
ftr-344	270	24	closer	close	ADJ
ftr-344	270	25	to	to	ADP
ftr-344	270	26	the	the	DET
ftr-344	270	27	macomber	macomber	PROPN
ftr-344	270	28	definition	definition	NOUN
ftr-344	270	29	in	in	ADP
ftr-344	270	30	listing	list	VERB
ftr-344	270	31	the	the	DET
ftr-344	270	32	kinds	kind	NOUN
ftr-344	270	33	of	of	ADP
ftr-344	270	34	items	item	NOUN
ftr-344	270	35	that	that	PRON
ftr-344	270	36	were	be	AUX
ftr-344	270	37	income	income	NOUN
ftr-344	270	38	.	.	PUNCT
ftr-344	271	1	with	with	ADP
ftr-344	271	2	respect	respect	NOUN
ftr-344	271	3	to	to	ADP
ftr-344	271	4	alimony	alimony	NOUN
ftr-344	271	5	§	§	PROPN
ftr-344	271	6	71	71	NUM
ftr-344	271	7	now	now	ADV
ftr-344	271	8	provides	provide	VERB
ftr-344	271	9	for	for	ADP
ftr-344	271	10	a	a	DET
ftr-344	271	11	specific	specific	ADJ
ftr-344	271	12	inclusion	inclusion	NOUN
ftr-344	271	13	,	,	PUNCT
ftr-344	271	14	but	but	CCONJ
ftr-344	271	15	the	the	DET
ftr-344	271	16	very	very	ADJ
ftr-344	271	17	existence	existence	NOUN
ftr-344	271	18	of	of	ADP
ftr-344	271	19	the	the	DET
ftr-344	271	20	specific	specific	ADJ
ftr-344	271	21	inclusion	inclusion	NOUN
ftr-344	271	22	when	when	SCONJ
ftr-344	271	23	the	the	DET
ftr-344	271	24	payor	payor	NOUN
ftr-344	271	25	gets	get	VERB
ftr-344	271	26	a	a	DET
ftr-344	271	27	deduction	deduction	NOUN
ftr-344	271	28	proves	prove	VERB
ftr-344	271	29	that	that	SCONJ
ftr-344	271	30	the	the	DET
ftr-344	271	31	general	general	ADJ
ftr-344	271	32	rule	rule	NOUN
ftr-344	271	33	would	would	AUX
ftr-344	271	34	be	be	AUX
ftr-344	271	35	exclusion	exclusion	NOUN
ftr-344	271	36	.	.	PUNCT
ftr-344	272	1	49	49	NUM
ftr-344	272	2	.	.	PUNCT
ftr-344	273	1	section	section	NOUN
ftr-344	273	2	71(c	71(c	PROPN
ftr-344	273	3	)	)	PUNCT
ftr-344	273	4	provides	provide	VERB
ftr-344	273	5	that	that	SCONJ
ftr-344	273	6	§	§	PROPN
ftr-344	273	7	71(a	71(a	NUM
ftr-344	273	8	)	)	PUNCT
ftr-344	273	9	,	,	PUNCT
ftr-344	273	10	which	which	PRON
ftr-344	273	11	includes	include	VERB
ftr-344	273	12	alimony	alimony	NOUN
ftr-344	273	13	in	in	ADP
ftr-344	273	14	the	the	DET
ftr-344	273	15	recipient	recipient	NOUN
ftr-344	273	16	's	's	PART
ftr-344	273	17	income	income	NOUN
ftr-344	273	18	,	,	PUNCT
ftr-344	273	19	will	will	AUX
ftr-344	273	20	not	not	PART
ftr-344	273	21	apply	apply	VERB
ftr-344	273	22	to	to	ADP
ftr-344	273	23	child	child	NOUN
ftr-344	273	24	support	support	NOUN
ftr-344	273	25	,	,	PUNCT
ftr-344	273	26	but	but	CCONJ
ftr-344	273	27	that	that	PRON
ftr-344	273	28	does	do	AUX
ftr-344	273	29	not	not	PART
ftr-344	273	30	exclude	exclude	VERB
ftr-344	273	31	child	child	NOUN
ftr-344	273	32	support	support	NOUN
ftr-344	273	33	from	from	ADP
ftr-344	273	34	income	income	NOUN
ftr-344	273	35	-	-	PUNCT
ftr-344	273	36	it	it	PRON
ftr-344	273	37	only	only	ADV
ftr-344	273	38	provides	provide	VERB
ftr-344	273	39	that	that	SCONJ
ftr-344	273	40	it	it	PRON
ftr-344	273	41	will	will	AUX
ftr-344	273	42	not	not	PART
ftr-344	273	43	be	be	AUX
ftr-344	273	44	included	include	VERB
ftr-344	273	45	as	as	ADP
ftr-344	273	46	alimony	alimony	NOUN
ftr-344	273	47	.	.	PUNCT
ftr-344	274	1	nothing	nothing	PRON
ftr-344	274	2	in	in	ADP
ftr-344	274	3	§	§	PROPN
ftr-344	274	4	71(c	71(c	PROPN
ftr-344	274	5	)	)	PUNCT
ftr-344	274	6	precludes	preclude	VERB
ftr-344	274	7	the	the	DET
ftr-344	274	8	inclusion	inclusion	NOUN
ftr-344	274	9	of	of	ADP
ftr-344	274	10	child	child	NOUN
ftr-344	274	11	support	support	NOUN
ftr-344	274	12	in	in	ADP
ftr-344	274	13	income	income	NOUN
ftr-344	274	14	under	under	ADP
ftr-344	274	15	§	§	PROPN
ftr-344	274	16	61	61	NUM
ftr-344	274	17	in	in	ADP
ftr-344	274	18	the	the	DET
ftr-344	274	19	absence	absence	NOUN
ftr-344	274	20	of	of	ADP
ftr-344	274	21	a	a	DET
ftr-344	274	22	specific	specific	ADJ
ftr-344	274	23	exclusion	exclusion	NOUN
ftr-344	274	24	.	.	PUNCT
ftr-344	275	1	while	while	SCONJ
ftr-344	275	2	some	some	DET
ftr-344	275	3	child	child	NOUN
ftr-344	275	4	and	and	CCONJ
ftr-344	275	5	other	other	ADJ
ftr-344	275	6	support	support	NOUN
ftr-344	275	7	,	,	PUNCT
ftr-344	275	8	such	such	ADJ
ftr-344	275	9	as	as	ADP
ftr-344	275	10	spousal	spousal	NOUN
ftr-344	275	11	support	support	NOUN
ftr-344	275	12	,	,	PUNCT
ftr-344	275	13	could	could	AUX
ftr-344	275	14	be	be	AUX
ftr-344	275	15	excluded	exclude	VERB
ftr-344	275	16	from	from	ADP
ftr-344	275	17	income	income	NOUN
ftr-344	275	18	as	as	ADP
ftr-344	275	19	a	a	DET
ftr-344	275	20	gift	gift	NOUN
ftr-344	275	21	,	,	PUNCT
ftr-344	275	22	that	that	DET
ftr-344	275	23	rationale	rationale	NOUN
ftr-344	275	24	would	would	AUX
ftr-344	275	25	not	not	PART
ftr-344	275	26	apply	apply	VERB
ftr-344	275	27	to	to	ADP
ftr-344	275	28	support	support	NOUN
ftr-344	275	29	which	which	PRON
ftr-344	275	30	is	be	AUX
ftr-344	275	31	provided	provide	VERB
ftr-344	275	32	as	as	ADP
ftr-344	275	33	a	a	DET
ftr-344	275	34	result	result	NOUN
ftr-344	275	35	of	of	ADP
ftr-344	275	36	a	a	DET
ftr-344	275	37	legal	legal	ADJ
ftr-344	275	38	obligation	obligation	NOUN
ftr-344	275	39	,	,	PUNCT
ftr-344	275	40	not	not	PART
ftr-344	275	41	detached	detach	VERB
ftr-344	275	42	and	and	CCONJ
ftr-344	275	43	2011	2011	NUM
ftr-344	275	44	]	]	PUNCT
ftr-344	275	45	307	307	NUM
ftr-344	275	46	florida	florida	PROPN
ftr-344	275	47	tax	tax	NOUN
ftr-344	275	48	review	review	NOUN
ftr-344	275	49	asserted	assert	VERB
ftr-344	275	50	that	that	SCONJ
ftr-344	275	51	such	such	ADJ
ftr-344	275	52	amounts	amount	NOUN
ftr-344	275	53	are	be	AUX
ftr-344	275	54	income	income	NOUN
ftr-344	275	55	.	.	PUNCT
ftr-344	276	1	apparently	apparently	ADV
ftr-344	276	2	,	,	PUNCT
ftr-344	276	3	the	the	DET
ftr-344	276	4	irs	irs	PROPN
ftr-344	276	5	does	do	AUX
ftr-344	276	6	not	not	PART
ftr-344	276	7	interpret	interpret	VERB
ftr-344	276	8	income	income	NOUN
ftr-344	276	9	as	as	ADV
ftr-344	276	10	broadly	broadly	ADV
ftr-344	276	11	as	as	SCONJ
ftr-344	276	12	glenshaw	glenshaw	ADJ
ftr-344	276	13	glass	glass	NOUN
ftr-344	276	14	seems	seem	VERB
ftr-344	276	15	to	to	PART
ftr-344	276	16	permit	permit	VERB
ftr-344	276	17	.	.	PUNCT
ftr-344	277	1	the	the	DET
ftr-344	277	2	gap	gap	NOUN
ftr-344	277	3	between	between	ADP
ftr-344	277	4	the	the	DET
ftr-344	277	5	apparent	apparent	ADJ
ftr-344	277	6	breadth	breadth	NOUN
ftr-344	277	7	of	of	ADP
ftr-344	277	8	the	the	DET
ftr-344	277	9	glenshaw	glenshaw	ADJ
ftr-344	277	10	glass	glass	NOUN
ftr-344	277	11	definition	definition	NOUN
ftr-344	277	12	of	of	ADP
ftr-344	277	13	income	income	NOUN
ftr-344	277	14	and	and	CCONJ
ftr-344	277	15	what	what	PRON
ftr-344	277	16	is	be	AUX
ftr-344	277	17	taxed	tax	VERB
ftr-344	277	18	grows	grow	VERB
ftr-344	277	19	if	if	SCONJ
ftr-344	277	20	we	we	PRON
ftr-344	277	21	consider	consider	VERB
ftr-344	277	22	other	other	ADJ
ftr-344	277	23	items	item	NOUN
ftr-344	277	24	.	.	PUNCT
ftr-344	278	1	consider	consider	VERB
ftr-344	278	2	government	government	NOUN
ftr-344	278	3	transfer	transfer	NOUN
ftr-344	278	4	payments	payment	NOUN
ftr-344	278	5	,	,	PUNCT
ftr-344	278	6	such	such	ADJ
ftr-344	278	7	as	as	ADP
ftr-344	278	8	those	those	PRON
ftr-344	278	9	provided	provide	VERB
ftr-344	278	10	by	by	ADP
ftr-344	278	11	the	the	DET
ftr-344	278	12	temporary	temporary	ADJ
ftr-344	278	13	aid	aid	NOUN
ftr-344	278	14	to	to	ADP
ftr-344	278	15	needy	needy	ADJ
ftr-344	278	16	families	family	NOUN
ftr-344	278	17	(	(	PUNCT
ftr-344	278	18	tanf	tanf	PROPN
ftr-344	278	19	)	)	PUNCT
ftr-344	278	20	program	program	NOUN
ftr-344	278	21	,	,	PUNCT
ftr-344	278	22	medical	medical	ADJ
ftr-344	278	23	services	service	NOUN
ftr-344	278	24	,	,	PUNCT
ftr-344	278	25	including	include	VERB
ftr-344	278	26	hospitalization	hospitalization	NOUN
ftr-344	278	27	,	,	PUNCT
ftr-344	278	28	provided	provide	VERB
ftr-344	278	29	by	by	ADP
ftr-344	278	30	medicaid	medicaid	PROPN
ftr-344	278	31	and	and	CCONJ
ftr-344	278	32	medicare	medicare	PROPN
ftr-344	278	33	,	,	PUNCT
ftr-344	278	34	and	and	CCONJ
ftr-344	278	35	public	public	ADJ
ftr-344	278	36	education	education	NOUN
ftr-344	278	37	.	.	PUNCT
ftr-344	279	1	such	such	ADJ
ftr-344	279	2	benefits	benefit	NOUN
ftr-344	279	3	,	,	PUNCT
ftr-344	279	4	particularly	particularly	ADV
ftr-344	279	5	those	those	PRON
ftr-344	279	6	for	for	ADP
ftr-344	279	7	medical	medical	ADJ
ftr-344	279	8	care	care	NOUN
ftr-344	279	9	,	,	PUNCT
ftr-344	279	10	could	could	AUX
ftr-344	279	11	reach	reach	VERB
ftr-344	279	12	substantial	substantial	ADJ
ftr-344	279	13	amounts	amount	NOUN
ftr-344	279	14	and	and	CCONJ
ftr-344	279	15	,	,	PUNCT
ftr-344	279	16	like	like	ADP
ftr-344	279	17	support	support	NOUN
ftr-344	279	18	,	,	PUNCT
ftr-344	279	19	appear	appear	VERB
ftr-344	279	20	to	to	PART
ftr-344	279	21	come	come	VERB
ftr-344	279	22	within	within	ADP
ftr-344	279	23	the	the	DET
ftr-344	279	24	glenshaw	glenshaw	ADJ
ftr-344	279	25	glass	glass	NOUN
ftr-344	279	26	definition	definition	NOUN
ftr-344	279	27	of	of	ADP
ftr-344	279	28	income	income	NOUN
ftr-344	279	29	.	.	PUNCT
ftr-344	280	1	in	in	ADP
ftr-344	280	2	this	this	DET
ftr-344	280	3	case	case	NOUN
ftr-344	280	4	,	,	PUNCT
ftr-344	280	5	as	as	ADP
ftr-344	280	6	in	in	ADP
ftr-344	280	7	the	the	DET
ftr-344	280	8	case	case	NOUN
ftr-344	280	9	of	of	ADP
ftr-344	280	10	support	support	NOUN
ftr-344	280	11	,	,	PUNCT
ftr-344	280	12	the	the	DET
ftr-344	280	13	statute	statute	NOUN
ftr-344	280	14	is	be	AUX
ftr-344	280	15	silent	silent	ADJ
ftr-344	280	16	,	,	PUNCT
ftr-344	280	17	but	but	CCONJ
ftr-344	280	18	unlike	unlike	ADP
ftr-344	280	19	the	the	DET
ftr-344	280	20	case	case	NOUN
ftr-344	280	21	of	of	ADP
ftr-344	280	22	support	support	NOUN
ftr-344	280	23	the	the	DET
ftr-344	280	24	irs	irs	PROPN
ftr-344	280	25	has	have	AUX
ftr-344	280	26	provided	provide	VERB
ftr-344	280	27	some	some	DET
ftr-344	280	28	guidance	guidance	NOUN
ftr-344	280	29	by	by	ADP
ftr-344	280	30	developing	develop	VERB
ftr-344	280	31	a	a	DET
ftr-344	280	32	so	so	ADV
ftr-344	280	33	-	-	PUNCT
ftr-344	280	34	called	call	VERB
ftr-344	280	35	general	general	ADJ
ftr-344	280	36	welfare	welfare	NOUN
ftr-344	280	37	exclusion	exclusion	NOUN
ftr-344	280	38	pursuant	pursuant	ADJ
ftr-344	280	39	to	to	ADP
ftr-344	280	40	which	which	PRON
ftr-344	280	41	payments	payment	NOUN
ftr-344	280	42	from	from	ADP
ftr-344	280	43	the	the	DET
ftr-344	280	44	government	government	NOUN
ftr-344	280	45	that	that	PRON
ftr-344	280	46	meet	meet	VERB
ftr-344	280	47	certain	certain	ADJ
ftr-344	280	48	criteria	criterion	NOUN
ftr-344	280	49	are	be	AUX
ftr-344	280	50	not	not	PART
ftr-344	280	51	treated	treat	VERB
ftr-344	280	52	as	as	ADP
ftr-344	280	53	income.50	income.50	PROPN
ftr-344	280	54	although	although	SCONJ
ftr-344	280	55	the	the	DET
ftr-344	280	56	exclusion	exclusion	NOUN
ftr-344	280	57	is	be	AUX
ftr-344	280	58	sensible	sensible	ADJ
ftr-344	280	59	,	,	PUNCT
ftr-344	280	60	it	it	PRON
ftr-344	280	61	is	be	AUX
ftr-344	280	62	inconsistent	inconsistent	ADJ
ftr-344	280	63	with	with	ADP
ftr-344	280	64	the	the	DET
ftr-344	280	65	apparent	apparent	ADJ
ftr-344	280	66	breadth	breadth	NOUN
ftr-344	280	67	of	of	ADP
ftr-344	280	68	glenshaw	glenshaw	ADJ
ftr-344	280	69	glass	glass	NOUN
ftr-344	280	70	.	.	PUNCT
ftr-344	281	1	the	the	DET
ftr-344	281	2	irs	irs	PROPN
ftr-344	281	3	's	's	PART
ftr-344	281	4	failure	failure	NOUN
ftr-344	281	5	to	to	ADP
ftr-344	281	6	tax	tax	NOUN
ftr-344	281	7	child	child	NOUN
ftr-344	281	8	support	support	NOUN
ftr-344	281	9	and	and	CCONJ
ftr-344	281	10	its	its	PRON
ftr-344	281	11	administrative	administrative	ADJ
ftr-344	281	12	exclusion	exclusion	NOUN
ftr-344	281	13	of	of	ADP
ftr-344	281	14	government	government	NOUN
ftr-344	281	15	benefits	benefit	NOUN
ftr-344	281	16	complicate	complicate	VERB
ftr-344	281	17	the	the	DET
ftr-344	281	18	articulation	articulation	NOUN
ftr-344	281	19	of	of	ADP
ftr-344	281	20	a	a	DET
ftr-344	281	21	definition	definition	NOUN
ftr-344	281	22	of	of	ADP
ftr-344	281	23	income	income	NOUN
ftr-344	281	24	that	that	PRON
ftr-344	281	25	reflects	reflect	VERB
ftr-344	281	26	what	what	PRON
ftr-344	281	27	is	be	AUX
ftr-344	281	28	actually	actually	ADV
ftr-344	281	29	subject	subject	ADJ
ftr-344	281	30	to	to	ADP
ftr-344	281	31	tax	tax	NOUN
ftr-344	281	32	.	.	PUNCT
ftr-344	282	1	in	in	ADP
ftr-344	282	2	light	light	NOUN
ftr-344	282	3	of	of	ADP
ftr-344	282	4	the	the	DET
ftr-344	282	5	administratively	administratively	ADV
ftr-344	282	6	defined	define	VERB
ftr-344	282	7	general	general	ADJ
ftr-344	282	8	welfare	welfare	NOUN
ftr-344	282	9	exclusion	exclusion	NOUN
ftr-344	282	10	such	such	DET
ftr-344	282	11	a	a	DET
ftr-344	282	12	definition	definition	NOUN
ftr-344	282	13	would	would	AUX
ftr-344	282	14	go	go	VERB
ftr-344	282	15	something	something	PRON
ftr-344	282	16	like	like	ADP
ftr-344	282	17	this	this	PRON
ftr-344	282	18	:	:	PUNCT
ftr-344	282	19	"	"	PUNCT
ftr-344	282	20	gross	gross	ADJ
ftr-344	282	21	income	income	NOUN
ftr-344	282	22	is	be	AUX
ftr-344	282	23	all	all	PRON
ftr-344	282	24	accessions	accession	NOUN
ftr-344	282	25	to	to	ADP
ftr-344	282	26	wealth	wealth	NOUN
ftr-344	282	27	,	,	PUNCT
ftr-344	282	28	clearly	clearly	ADV
ftr-344	282	29	realized	realize	VERB
ftr-344	282	30	,	,	PUNCT
ftr-344	282	31	over	over	ADP
ftr-344	282	32	which	which	PRON
ftr-344	282	33	the	the	DET
ftr-344	282	34	taxpayer	taxpayer	NOUN
ftr-344	282	35	has	have	VERB
ftr-344	282	36	dominion	dominion	NOUN
ftr-344	282	37	unless	unless	SCONJ
ftr-344	282	38	excluded	exclude	VERB
ftr-344	282	39	by	by	ADP
ftr-344	282	40	statute	statute	NOUN
ftr-344	282	41	,	,	PUNCT
ftr-344	282	42	or	or	CCONJ
ftr-344	282	43	by	by	ADP
ftr-344	282	44	the	the	DET
ftr-344	282	45	irs	irs	PROPN
ftr-344	282	46	's	's	PART
ftr-344	282	47	never	never	ADV
ftr-344	282	48	having	having	AUX
ftr-344	282	49	attempted	attempt	VERB
ftr-344	282	50	to	to	PART
ftr-344	282	51	tax	tax	VERB
ftr-344	282	52	them	they	PRON
ftr-344	282	53	,	,	PUNCT
ftr-344	282	54	or	or	CCONJ
ftr-344	282	55	by	by	ADP
ftr-344	282	56	the	the	DET
ftr-344	282	57	irs	irs	PROPN
ftr-344	282	58	's	's	PART
ftr-344	282	59	having	having	AUX
ftr-344	282	60	announced	announce	VERB
ftr-344	282	61	an	an	DET
ftr-344	282	62	administratively	administratively	ADV
ftr-344	282	63	created	create	VERB
ftr-344	282	64	exclusion	exclusion	NOUN
ftr-344	282	65	pursuant	pursuant	ADJ
ftr-344	282	66	to	to	ADP
ftr-344	282	67	no	no	DET
ftr-344	282	68	specific	specific	ADJ
ftr-344	282	69	authority	authority	NOUN
ftr-344	282	70	whatsoever	whatsoever	ADV
ftr-344	282	71	.	.	PUNCT
ftr-344	282	72	"	"	PUNCT
ftr-344	283	1	such	such	DET
ftr-344	283	2	a	a	DET
ftr-344	283	3	definition	definition	NOUN
ftr-344	283	4	might	might	AUX
ftr-344	283	5	not	not	PART
ftr-344	283	6	merit	merit	VERB
ftr-344	283	7	being	be	AUX
ftr-344	283	8	labeled	label	VERB
ftr-344	283	9	lawless	lawless	ADJ
ftr-344	283	10	but	but	CCONJ
ftr-344	283	11	it	it	PRON
ftr-344	283	12	does	do	AUX
ftr-344	283	13	reveal	reveal	VERB
ftr-344	283	14	the	the	DET
ftr-344	283	15	existence	existence	NOUN
ftr-344	283	16	of	of	ADP
ftr-344	283	17	an	an	DET
ftr-344	283	18	apparent	apparent	ADJ
ftr-344	283	19	incongruence	incongruence	NOUN
ftr-344	283	20	1	1	NUM
ftr-344	283	21	disinterested	disinterested	ADJ
ftr-344	283	22	generosity	generosity	NOUN
ftr-344	283	23	,	,	PUNCT
ftr-344	283	24	which	which	PRON
ftr-344	283	25	is	be	AUX
ftr-344	283	26	required	require	VERB
ftr-344	283	27	for	for	ADP
ftr-344	283	28	classification	classification	NOUN
ftr-344	283	29	as	as	ADP
ftr-344	283	30	a	a	DET
ftr-344	283	31	gift	gift	NOUN
ftr-344	283	32	.	.	PUNCT
ftr-344	284	1	duberstein	duberstein	ADV
ftr-344	284	2	v.	v.	ADP
ftr-344	284	3	comm'r	comm'r	PROPN
ftr-344	284	4	,	,	PUNCT
ftr-344	284	5	363	363	NUM
ftr-344	284	6	u.s	u.s	PROPN
ftr-344	284	7	.	.	PROPN
ftr-344	284	8	278	278	NUM
ftr-344	284	9	(	(	PUNCT
ftr-344	284	10	1960	1960	NUM
ftr-344	284	11	)	)	PUNCT
ftr-344	284	12	.	.	PUNCT
ftr-344	285	1	indeed	indeed	ADV
ftr-344	285	2	,	,	PUNCT
ftr-344	285	3	if	if	SCONJ
ftr-344	285	4	support	support	NOUN
ftr-344	285	5	were	be	AUX
ftr-344	285	6	income	income	NOUN
ftr-344	285	7	,	,	PUNCT
ftr-344	285	8	there	there	PRON
ftr-344	285	9	would	would	AUX
ftr-344	285	10	be	be	AUX
ftr-344	285	11	no	no	DET
ftr-344	285	12	need	need	NOUN
ftr-344	285	13	for	for	ADP
ftr-344	285	14	§	§	PROPN
ftr-344	285	15	71(a	71(a	NUM
ftr-344	285	16	)	)	PUNCT
ftr-344	285	17	.	.	PUNCT
ftr-344	286	1	50	50	NUM
ftr-344	286	2	.	.	X
ftr-344	287	1	for	for	ADP
ftr-344	287	2	a	a	DET
ftr-344	287	3	comprehensive	comprehensive	ADJ
ftr-344	287	4	history	history	NOUN
ftr-344	287	5	and	and	CCONJ
ftr-344	287	6	description	description	NOUN
ftr-344	287	7	of	of	ADP
ftr-344	287	8	the	the	DET
ftr-344	287	9	general	general	ADJ
ftr-344	287	10	welfare	welfare	NOUN
ftr-344	287	11	exclusion	exclusion	NOUN
ftr-344	287	12	,	,	PUNCT
ftr-344	287	13	see	see	VERB
ftr-344	287	14	robert	robert	PROPN
ftr-344	287	15	w.	w.	PROPN
ftr-344	287	16	wood	wood	PROPN
ftr-344	287	17	&	&	CCONJ
ftr-344	287	18	richard	richard	PROPN
ftr-344	287	19	c.	c.	PROPN
ftr-344	287	20	morris	morris	PROPN
ftr-344	287	21	,	,	PUNCT
ftr-344	287	22	the	the	DET
ftr-344	287	23	general	general	ADJ
ftr-344	287	24	welfare	welfare	NOUN
ftr-344	287	25	exception	exception	NOUN
ftr-344	287	26	to	to	ADP
ftr-344	287	27	gross	gross	ADJ
ftr-344	287	28	income	income	NOUN
ftr-344	287	29	,	,	PUNCT
ftr-344	287	30	109	109	NUM
ftr-344	287	31	tax	tax	NOUN
ftr-344	287	32	notes	note	NOUN
ftr-344	287	33	203	203	NUM
ftr-344	287	34	(	(	PUNCT
ftr-344	287	35	2005	2005	NUM
ftr-344	287	36	)	)	PUNCT
ftr-344	287	37	;	;	PUNCT
ftr-344	287	38	robert	robert	PROPN
ftr-344	287	39	w.	w.	PROPN
ftr-344	287	40	wood	wood	PROPN
ftr-344	287	41	,	,	PUNCT
ftr-344	287	42	updating	update	VERB
ftr-344	287	43	general	general	ADJ
ftr-344	287	44	welfare	welfare	NOUN
ftr-344	287	45	exception	exception	NOUN
ftr-344	287	46	authorities	authority	NOUN
ftr-344	287	47	,	,	PUNCT
ftr-344	287	48	123	123	NUM
ftr-344	287	49	tax	tax	NOUN
ftr-344	287	50	notes	note	NOUN
ftr-344	287	51	1443	1443	NUM
ftr-344	287	52	(	(	PUNCT
ftr-344	287	53	2009	2009	NUM
ftr-344	287	54	)	)	PUNCT
ftr-344	287	55	.	.	PUNCT
ftr-344	288	1	for	for	ADP
ftr-344	288	2	a	a	DET
ftr-344	288	3	recent	recent	ADJ
ftr-344	288	4	application	application	NOUN
ftr-344	288	5	see	see	VERB
ftr-344	288	6	notice	notice	NOUN
ftr-344	288	7	2011	2011	NUM
ftr-344	288	8	-	-	SYM
ftr-344	288	9	14	14	NUM
ftr-344	288	10	,	,	PUNCT
ftr-344	288	11	2011	2011	NUM
ftr-344	288	12	-	-	SYM
ftr-344	288	13	14	14	NUM
ftr-344	288	14	i.r.b	i.r.b	NOUN
ftr-344	288	15	.	.	PUNCT
ftr-344	289	1	544	544	NUM
ftr-344	289	2	.	.	NOUN
ftr-344	289	3	51	51	NUM
ftr-344	289	4	.	.	PUNCT
ftr-344	290	1	in	in	ADP
ftr-344	290	2	the	the	DET
ftr-344	290	3	morality	morality	NOUN
ftr-344	290	4	of	of	ADP
ftr-344	290	5	law	law	NOUN
ftr-344	290	6	professor	professor	NOUN
ftr-344	290	7	lon	lon	PROPN
ftr-344	290	8	fuller	fuller	ADV
ftr-344	290	9	discusses	discuss	VERB
ftr-344	290	10	"	"	PUNCT
ftr-344	290	11	the	the	DET
ftr-344	290	12	most	most	ADV
ftr-344	290	13	complex	complex	NOUN
ftr-344	290	14	of	of	ADP
ftr-344	290	15	all	all	DET
ftr-344	290	16	the	the	DET
ftr-344	290	17	desiderata	desiderata	PROPN
ftr-344	290	18	that	that	PRON
ftr-344	290	19	make	make	VERB
ftr-344	290	20	up	up	ADP
ftr-344	290	21	the	the	DET
ftr-344	290	22	internal	internal	ADJ
ftr-344	290	23	morality	morality	NOUN
ftr-344	290	24	of	of	ADP
ftr-344	290	25	law	law	NOUN
ftr-344	290	26	:	:	PUNCT
ftr-344	290	27	congruence	congruence	NOUN
ftr-344	290	28	between	between	ADP
ftr-344	290	29	official	official	ADJ
ftr-344	290	30	action	action	NOUN
ftr-344	290	31	and	and	CCONJ
ftr-344	290	32	law	law	NOUN
ftr-344	290	33	.	.	PUNCT
ftr-344	290	34	"	"	PUNCT
ftr-344	291	1	lon	lon	PROPN
ftr-344	291	2	fuller	full	ADJ
ftr-344	291	3	,	,	PUNCT
ftr-344	291	4	the	the	DET
ftr-344	291	5	morality	morality	NOUN
ftr-344	291	6	of	of	ADP
ftr-344	291	7	law	law	NOUN
ftr-344	291	8	81	81	NUM
ftr-344	291	9	(	(	PUNCT
ftr-344	291	10	rev	rev	PROPN
ftr-344	291	11	.	.	PROPN
ftr-344	292	1	ed	ed	NOUN
ftr-344	292	2	.	.	PROPN
ftr-344	292	3	1969	1969	NUM
ftr-344	292	4	)	)	PUNCT
ftr-344	292	5	.	.	PUNCT
ftr-344	293	1	insofar	insofar	ADV
ftr-344	293	2	as	as	SCONJ
ftr-344	293	3	the	the	DET
ftr-344	293	4	actual	actual	ADJ
ftr-344	293	5	practices	practice	NOUN
ftr-344	293	6	of	of	ADP
ftr-344	293	7	the	the	DET
ftr-344	293	8	irs	irs	PROPN
ftr-344	293	9	reflect	reflect	VERB
ftr-344	293	10	an	an	DET
ftr-344	293	11	interpretation	interpretation	NOUN
ftr-344	293	12	of	of	ADP
ftr-344	293	13	the	the	DET
ftr-344	293	14	term	term	NOUN
ftr-344	293	15	"	"	PUNCT
ftr-344	293	16	income	income	NOUN
ftr-344	293	17	"	"	PUNCT
ftr-344	293	18	that	that	PRON
ftr-344	293	19	seems	seem	VERB
ftr-344	293	20	inconsistent	inconsistent	ADJ
ftr-344	293	21	with	with	ADP
ftr-344	293	22	§	§	PROPN
ftr-344	293	23	61	61	NUM
ftr-344	293	24	as	as	SCONJ
ftr-344	293	25	interpreted	interpret	VERB
ftr-344	293	26	by	by	ADP
ftr-344	293	27	glenshaw	glenshaw	ADJ
ftr-344	293	28	glass	glass	NOUN
ftr-344	293	29	,	,	PUNCT
ftr-344	293	30	its	its	PRON
ftr-344	293	31	administration	administration	NOUN
ftr-344	293	32	of	of	ADP
ftr-344	293	33	income	income	NOUN
ftr-344	293	34	tax	tax	NOUN
ftr-344	293	35	law	law	NOUN
ftr-344	293	36	appears	appear	VERB
ftr-344	293	37	to	to	PART
ftr-344	293	38	lack	lack	VERB
ftr-344	293	39	this	this	DET
ftr-344	293	40	"	"	PUNCT
ftr-344	293	41	congruence	congruence	NOUN
ftr-344	293	42	.	.	PUNCT
ftr-344	293	43	"	"	PUNCT
ftr-344	294	1	as	as	SCONJ
ftr-344	294	2	professor	professor	NOUN
ftr-344	294	3	fuller	full	ADJ
ftr-344	294	4	explains	explain	VERB
ftr-344	294	5	:	:	PUNCT
ftr-344	294	6	the	the	DET
ftr-344	294	7	most	most	ADV
ftr-344	294	8	subtle	subtle	ADJ
ftr-344	294	9	element	element	NOUN
ftr-344	294	10	in	in	ADP
ftr-344	294	11	the	the	DET
ftr-344	294	12	task	task	NOUN
ftr-344	294	13	of	of	ADP
ftr-344	294	14	maintaining	maintain	VERB
ftr-344	294	15	congruence	congruence	NOUN
ftr-344	294	16	between	between	ADP
ftr-344	294	17	law	law	NOUN
ftr-344	294	18	and	and	CCONJ
ftr-344	294	19	official	official	ADJ
ftr-344	294	20	action	action	NOUN
ftr-344	294	21	lies	lie	VERB
ftr-344	294	22	,	,	PUNCT
ftr-344	294	23	of	of	ADP
ftr-344	294	24	course	course	NOUN
ftr-344	294	25	,	,	PUNCT
ftr-344	294	26	in	in	ADP
ftr-344	294	27	the	the	DET
ftr-344	294	28	problem	problem	NOUN
ftr-344	294	29	of	of	ADP
ftr-344	294	30	interpretation	interpretation	NOUN
ftr-344	294	31	.	.	PUNCT
ftr-344	295	1	legality	legality	NOUN
ftr-344	295	2	requires	require	VERB
ftr-344	295	3	that	that	SCONJ
ftr-344	295	4	judges	judge	NOUN
ftr-344	295	5	and	and	CCONJ
ftr-344	295	6	other	other	ADJ
ftr-344	295	7	officials	official	NOUN
ftr-344	295	8	apply	apply	VERB
ftr-344	295	9	statutory	statutory	ADJ
ftr-344	295	10	law	law	NOUN
ftr-344	295	11	,	,	PUNCT
ftr-344	295	12	not	not	PART
ftr-344	295	13	according	accord	VERB
ftr-344	295	14	to	to	ADP
ftr-344	295	15	their	their	PRON
ftr-344	295	16	fancy	fancy	NOUN
ftr-344	295	17	or	or	CCONJ
ftr-344	295	18	with	with	ADP
ftr-344	295	19	crabbed	crabbed	ADJ
ftr-344	295	20	[	[	X
ftr-344	295	21	vol	vol	NOUN
ftr-344	295	22	.	.	PUNCT
ftr-344	296	1	11:5308	11:5308	PUNCT
ftr-344	296	2	defining	define	VERB
ftr-344	296	3	income	income	NOUN
ftr-344	296	4	between	between	ADP
ftr-344	296	5	what	what	PRON
ftr-344	296	6	the	the	DET
ftr-344	296	7	positive	positive	ADJ
ftr-344	296	8	law	law	NOUN
ftr-344	296	9	(	(	PUNCT
ftr-344	296	10	statute	statute	NOUN
ftr-344	296	11	and	and	CCONJ
ftr-344	296	12	regulations	regulation	NOUN
ftr-344	296	13	)	)	PUNCT
ftr-344	296	14	says	say	VERB
ftr-344	296	15	and	and	CCONJ
ftr-344	296	16	what	what	PRON
ftr-344	296	17	the	the	DET
ftr-344	296	18	irs	irs	PROPN
ftr-344	296	19	actually	actually	ADV
ftr-344	296	20	attempts	attempt	VERB
ftr-344	296	21	to	to	PART
ftr-344	296	22	tax	tax	VERB
ftr-344	296	23	.	.	PUNCT
ftr-344	297	1	that	that	DET
ftr-344	297	2	apparent	apparent	ADJ
ftr-344	297	3	incongruence	incongruence	NOUN
ftr-344	297	4	is	be	AUX
ftr-344	297	5	an	an	DET
ftr-344	297	6	unexplained	unexplained	ADJ
ftr-344	297	7	contraction	contraction	NOUN
ftr-344	297	8	of	of	ADP
ftr-344	297	9	the	the	DET
ftr-344	297	10	positive	positive	ADJ
ftr-344	297	11	law	law	NOUN
ftr-344	297	12	.	.	PUNCT
ftr-344	298	1	the	the	DET
ftr-344	298	2	apparent	apparent	ADJ
ftr-344	298	3	incongruence	incongruence	NOUN
ftr-344	298	4	between	between	ADP
ftr-344	298	5	the	the	DET
ftr-344	298	6	positive	positive	ADJ
ftr-344	298	7	law	law	NOUN
ftr-344	298	8	definition	definition	NOUN
ftr-344	298	9	of	of	ADP
ftr-344	298	10	income	income	NOUN
ftr-344	298	11	and	and	CCONJ
ftr-344	298	12	what	what	PRON
ftr-344	298	13	the	the	DET
ftr-344	298	14	irs	irs	PROPN
ftr-344	298	15	actually	actually	ADV
ftr-344	298	16	attempts	attempt	VERB
ftr-344	298	17	to	to	PART
ftr-344	298	18	tax	tax	VERB
ftr-344	298	19	,	,	PUNCT
ftr-344	298	20	which	which	PRON
ftr-344	298	21	we	we	PRON
ftr-344	298	22	refer	refer	VERB
ftr-344	298	23	to	to	ADP
ftr-344	298	24	as	as	ADP
ftr-344	298	25	the	the	DET
ftr-344	298	26	administered	administered	ADJ
ftr-344	298	27	definition	definition	NOUN
ftr-344	298	28	of	of	ADP
ftr-344	298	29	income	income	NOUN
ftr-344	298	30	,	,	PUNCT
ftr-344	298	31	is	be	AUX
ftr-344	298	32	not	not	PART
ftr-344	298	33	limited	limit	VERB
ftr-344	298	34	to	to	ADP
ftr-344	298	35	accessions	accession	NOUN
ftr-344	298	36	that	that	PRON
ftr-344	298	37	take	take	VERB
ftr-344	298	38	place	place	NOUN
ftr-344	298	39	in	in	ADP
ftr-344	298	40	non	non	ADJ
ftr-344	298	41	-	-	ADJ
ftr-344	298	42	commercial	commercial	ADJ
ftr-344	298	43	transactions	transaction	NOUN
ftr-344	298	44	.	.	PUNCT
ftr-344	299	1	the	the	DET
ftr-344	299	2	wheels	wheel	NOUN
ftr-344	299	3	of	of	ADP
ftr-344	299	4	commerce	commerce	NOUN
ftr-344	299	5	are	be	AUX
ftr-344	299	6	often	often	ADV
ftr-344	299	7	oiled	oil	VERB
ftr-344	299	8	by	by	ADP
ftr-344	299	9	the	the	DET
ftr-344	299	10	transfer	transfer	NOUN
ftr-344	299	11	of	of	ADP
ftr-344	299	12	valuable	valuable	ADJ
ftr-344	299	13	property	property	NOUN
ftr-344	299	14	or	or	CCONJ
ftr-344	299	15	services	service	NOUN
ftr-344	299	16	and	and	CCONJ
ftr-344	299	17	such	such	ADJ
ftr-344	299	18	transfers	transfer	NOUN
ftr-344	299	19	undoubtedly	undoubtedly	ADV
ftr-344	299	20	enhance	enhance	VERB
ftr-344	299	21	the	the	DET
ftr-344	299	22	wealth	wealth	NOUN
ftr-344	299	23	of	of	ADP
ftr-344	299	24	those	those	PRON
ftr-344	299	25	who	who	PRON
ftr-344	299	26	receive	receive	VERB
ftr-344	299	27	,	,	PUNCT
ftr-344	299	28	realize	realize	VERB
ftr-344	299	29	,	,	PUNCT
ftr-344	299	30	and	and	CCONJ
ftr-344	299	31	have	have	VERB
ftr-344	299	32	dominion	dominion	NOUN
ftr-344	299	33	over	over	ADP
ftr-344	299	34	them	they	PRON
ftr-344	299	35	.	.	PUNCT
ftr-344	300	1	lawyers	lawyer	NOUN
ftr-344	300	2	take	take	VERB
ftr-344	300	3	clients	client	NOUN
ftr-344	300	4	to	to	ADP
ftr-344	300	5	lunch	lunch	NOUN
ftr-344	300	6	or	or	CCONJ
ftr-344	300	7	dinner	dinner	NOUN
ftr-344	300	8	and	and	CCONJ
ftr-344	300	9	invite	invite	VERB
ftr-344	300	10	them	they	PRON
ftr-344	300	11	to	to	ADP
ftr-344	300	12	sporting	sporting	NOUN
ftr-344	300	13	events	event	NOUN
ftr-344	300	14	every	every	DET
ftr-344	300	15	day	day	NOUN
ftr-344	300	16	.	.	PUNCT
ftr-344	301	1	some	some	DET
ftr-344	301	2	businesses	business	NOUN
ftr-344	301	3	provide	provide	VERB
ftr-344	301	4	unsolicited	unsolicited	ADJ
ftr-344	301	5	samples	sample	NOUN
ftr-344	301	6	of	of	ADP
ftr-344	301	7	their	their	PRON
ftr-344	301	8	wares	ware	NOUN
ftr-344	301	9	at	at	ADP
ftr-344	301	10	no	no	DET
ftr-344	301	11	charge	charge	NOUN
ftr-344	301	12	in	in	ADP
ftr-344	301	13	hopes	hope	NOUN
ftr-344	301	14	of	of	ADP
ftr-344	301	15	inducing	induce	VERB
ftr-344	301	16	additional	additional	ADJ
ftr-344	301	17	purchases	purchase	NOUN
ftr-344	301	18	thereof	thereof	ADV
ftr-344	301	19	.	.	PUNCT
ftr-344	302	1	still	still	ADV
ftr-344	302	2	others	other	NOUN
ftr-344	302	3	court	court	NOUN
ftr-344	302	4	potential	potential	ADJ
ftr-344	302	5	investors	investor	NOUN
ftr-344	302	6	or	or	CCONJ
ftr-344	302	7	candidates	candidate	NOUN
ftr-344	302	8	for	for	ADP
ftr-344	302	9	employment	employment	NOUN
ftr-344	302	10	by	by	ADP
ftr-344	302	11	covering	cover	VERB
ftr-344	302	12	the	the	DET
ftr-344	302	13	cost	cost	NOUN
ftr-344	302	14	of	of	ADP
ftr-344	302	15	travel	travel	NOUN
ftr-344	302	16	designed	design	VERB
ftr-344	302	17	to	to	PART
ftr-344	302	18	induce	induce	VERB
ftr-344	302	19	the	the	DET
ftr-344	302	20	investor	investor	NOUN
ftr-344	302	21	or	or	CCONJ
ftr-344	302	22	candidate	candidate	NOUN
ftr-344	302	23	to	to	PART
ftr-344	302	24	invest	invest	VERB
ftr-344	302	25	or	or	CCONJ
ftr-344	302	26	accept	accept	VERB
ftr-344	302	27	an	an	DET
ftr-344	302	28	offer	offer	NOUN
ftr-344	302	29	of	of	ADP
ftr-344	302	30	employment	employment	NOUN
ftr-344	302	31	.	.	PUNCT
ftr-344	303	1	all	all	DET
ftr-344	303	2	such	such	ADJ
ftr-344	303	3	transactions	transaction	NOUN
ftr-344	303	4	would	would	AUX
ftr-344	303	5	appear	appear	VERB
ftr-344	303	6	to	to	PART
ftr-344	303	7	fit	fit	VERB
ftr-344	303	8	within	within	ADP
ftr-344	303	9	the	the	DET
ftr-344	303	10	glenshaw	glenshaw	ADJ
ftr-344	303	11	glass	glass	NOUN
ftr-344	303	12	definition	definition	NOUN
ftr-344	303	13	of	of	ADP
ftr-344	303	14	income	income	NOUN
ftr-344	303	15	.	.	PUNCT
ftr-344	304	1	yet	yet	ADV
ftr-344	304	2	,	,	PUNCT
ftr-344	304	3	the	the	DET
ftr-344	304	4	irs	irs	PROPN
ftr-344	304	5	does	do	AUX
ftr-344	304	6	not	not	PART
ftr-344	304	7	currently	currently	ADV
ftr-344	304	8	treat	treat	VERB
ftr-344	304	9	them	they	PRON
ftr-344	304	10	as	as	ADP
ftr-344	304	11	generating	generate	VERB
ftr-344	304	12	income	income	NOUN
ftr-344	304	13	.	.	PUNCT
ftr-344	305	1	in	in	ADP
ftr-344	305	2	these	these	DET
ftr-344	305	3	cases	case	NOUN
ftr-344	305	4	the	the	DET
ftr-344	305	5	existence	existence	NOUN
ftr-344	305	6	of	of	ADP
ftr-344	305	7	the	the	DET
ftr-344	305	8	apparent	apparent	ADJ
ftr-344	305	9	incongruence	incongruence	NOUN
ftr-344	305	10	is	be	AUX
ftr-344	305	11	especially	especially	ADV
ftr-344	305	12	troublesome	troublesome	ADJ
ftr-344	305	13	because	because	SCONJ
ftr-344	305	14	of	of	ADP
ftr-344	305	15	the	the	DET
ftr-344	305	16	near	near	ADJ
ftr-344	305	17	absence	absence	NOUN
ftr-344	305	18	of	of	ADP
ftr-344	305	19	any	any	DET
ftr-344	305	20	administrative	administrative	ADJ
ftr-344	305	21	pronouncement.52	pronouncement.52	NOUN
ftr-344	305	22	the	the	DET
ftr-344	305	23	only	only	ADJ
ftr-344	305	24	authority	authority	NOUN
ftr-344	305	25	that	that	PRON
ftr-344	305	26	supports	support	VERB
ftr-344	305	27	the	the	DET
ftr-344	305	28	proposition	proposition	NOUN
ftr-344	305	29	that	that	SCONJ
ftr-344	305	30	such	such	ADJ
ftr-344	305	31	realized	realize	VERB
ftr-344	305	32	accessions	accession	NOUN
ftr-344	305	33	are	be	AUX
ftr-344	305	34	not	not	PART
ftr-344	305	35	income	income	NOUN
ftr-344	305	36	is	be	AUX
ftr-344	305	37	one	one	NUM
ftr-344	305	38	fifth	fifth	ADJ
ftr-344	305	39	circuit	circuit	NOUN
ftr-344	305	40	opinion	opinion	NOUN
ftr-344	305	41	which	which	PRON
ftr-344	305	42	the	the	DET
ftr-344	305	43	irs	irs	PROPN
ftr-344	305	44	only	only	ADV
ftr-344	305	45	partially	partially	ADV
ftr-344	305	46	lost	lose	VERB
ftr-344	305	47	and	and	CCONJ
ftr-344	305	48	in	in	ADP
ftr-344	305	49	which	which	PRON
ftr-344	305	50	it	it	PRON
ftr-344	305	51	has	have	AUX
ftr-344	305	52	not	not	PART
ftr-344	305	53	announced	announce	VERB
ftr-344	305	54	53its	53its	NUM
ftr-344	305	55	acquiescense	acquiescense	NOUN
ftr-344	305	56	.	.	PUNCT
ftr-344	306	1	in	in	ADP
ftr-344	306	2	united	united	PROPN
ftr-344	306	3	states	states	PROPN
ftr-344	306	4	v.	v.	ADP
ftr-344	306	5	gotcher,54	gotcher,54	PROPN
ftr-344	306	6	the	the	DET
ftr-344	306	7	taxpayer	taxpayer	NOUN
ftr-344	306	8	,	,	PUNCT
ftr-344	306	9	who	who	PRON
ftr-344	306	10	had	have	VERB
ftr-344	306	11	an	an	DET
ftr-344	306	12	interest	interest	NOUN
ftr-344	306	13	in	in	ADP
ftr-344	306	14	a	a	DET
ftr-344	306	15	vw	vw	NOUN
ftr-344	306	16	dealership	dealership	NOUN
ftr-344	306	17	,	,	PUNCT
ftr-344	306	18	and	and	CCONJ
ftr-344	306	19	his	his	PRON
ftr-344	306	20	wife	wife	NOUN
ftr-344	306	21	went	go	VERB
ftr-344	306	22	on	on	ADP
ftr-344	306	23	a	a	DET
ftr-344	306	24	trip	trip	NOUN
ftr-344	306	25	to	to	ADP
ftr-344	306	26	germany	germany	PROPN
ftr-344	306	27	arranged	arrange	VERB
ftr-344	306	28	and	and	CCONJ
ftr-344	306	29	paid	pay	VERB
ftr-344	306	30	for	for	ADP
ftr-344	306	31	by	by	ADP
ftr-344	306	32	vw	vw	PROPN
ftr-344	306	33	.	.	PUNCT
ftr-344	307	1	it	it	PRON
ftr-344	307	2	was	be	AUX
ftr-344	307	3	a	a	DET
ftr-344	307	4	group	group	NOUN
ftr-344	307	5	trip	trip	NOUN
ftr-344	307	6	,	,	PUNCT
ftr-344	307	7	in	in	ADP
ftr-344	307	8	which	which	PRON
ftr-344	307	9	60	60	NUM
ftr-344	307	10	of	of	ADP
ftr-344	307	11	the	the	DET
ftr-344	307	12	participants	participant	NOUN
ftr-344	307	13	were	be	AUX
ftr-344	307	14	vw	vw	PROPN
ftr-344	307	15	dealers	dealer	NOUN
ftr-344	307	16	literalness	literalness	NOUN
ftr-344	307	17	,	,	PUNCT
ftr-344	307	18	but	but	CCONJ
ftr-344	307	19	in	in	ADP
ftr-344	307	20	accordance	accordance	NOUN
ftr-344	307	21	with	with	ADP
ftr-344	307	22	principles	principle	NOUN
ftr-344	307	23	of	of	ADP
ftr-344	307	24	interpretation	interpretation	NOUN
ftr-344	307	25	that	that	PRON
ftr-344	307	26	are	be	AUX
ftr-344	307	27	appropriate	appropriate	ADJ
ftr-344	307	28	to	to	ADP
ftr-344	307	29	their	their	PRON
ftr-344	307	30	position	position	NOUN
ftr-344	307	31	in	in	ADP
ftr-344	307	32	the	the	DET
ftr-344	307	33	whole	whole	ADJ
ftr-344	307	34	legal	legal	ADJ
ftr-344	307	35	order	order	NOUN
ftr-344	307	36	.	.	PUNCT
ftr-344	308	1	i	i	PRON
ftr-344	308	2	d.	d.	PROPN
ftr-344	308	3	at	at	ADP
ftr-344	308	4	83	83	NUM
ftr-344	308	5	.	.	PUNCT
ftr-344	309	1	however	however	ADV
ftr-344	309	2	,	,	PUNCT
ftr-344	309	3	as	as	SCONJ
ftr-344	309	4	we	we	PRON
ftr-344	309	5	will	will	AUX
ftr-344	309	6	develop	develop	VERB
ftr-344	309	7	in	in	ADP
ftr-344	309	8	part	part	NOUN
ftr-344	309	9	iii	iii	NOUN
ftr-344	309	10	,	,	PUNCT
ftr-344	309	11	in	in	ADP
ftr-344	309	12	interpreting	interpret	VERB
ftr-344	309	13	the	the	DET
ftr-344	309	14	word	word	NOUN
ftr-344	309	15	"	"	PUNCT
ftr-344	309	16	accession	accession	NOUN
ftr-344	309	17	"	"	PUNCT
ftr-344	309	18	in	in	ADP
ftr-344	309	19	glenshaw	glenshaw	ADJ
ftr-344	309	20	glass	glass	NOUN
ftr-344	309	21	more	more	ADV
ftr-344	309	22	narrowly	narrowly	ADV
ftr-344	309	23	than	than	SCONJ
ftr-344	309	24	its	its	PRON
ftr-344	309	25	apparent	apparent	ADJ
ftr-344	309	26	breadth	breadth	NOUN
ftr-344	309	27	would	would	AUX
ftr-344	309	28	seem	seem	VERB
ftr-344	309	29	to	to	PART
ftr-344	309	30	allow	allow	VERB
ftr-344	309	31	,	,	PUNCT
ftr-344	309	32	the	the	DET
ftr-344	309	33	irs	irs	PROPN
ftr-344	309	34	is	be	AUX
ftr-344	309	35	neither	neither	CCONJ
ftr-344	309	36	acting	act	VERB
ftr-344	309	37	according	accord	VERB
ftr-344	309	38	to	to	ADP
ftr-344	309	39	its	its	PRON
ftr-344	309	40	fancy	fancy	NOUN
ftr-344	309	41	nor	nor	CCONJ
ftr-344	309	42	with	with	ADP
ftr-344	309	43	crabbed	crabbed	ADJ
ftr-344	309	44	literalness	literalness	NOUN
ftr-344	309	45	.	.	PUNCT
ftr-344	310	1	rather	rather	ADV
ftr-344	310	2	,	,	PUNCT
ftr-344	310	3	it	it	PRON
ftr-344	310	4	is	be	AUX
ftr-344	310	5	choosing	choose	VERB
ftr-344	310	6	among	among	ADP
ftr-344	310	7	competing	compete	VERB
ftr-344	310	8	values	value	NOUN
ftr-344	310	9	,	,	PUNCT
ftr-344	310	10	which	which	PRON
ftr-344	310	11	,	,	PUNCT
ftr-344	310	12	in	in	ADP
ftr-344	310	13	the	the	DET
ftr-344	310	14	absence	absence	NOUN
ftr-344	310	15	of	of	ADP
ftr-344	310	16	a	a	DET
ftr-344	310	17	wide	wide	ADJ
ftr-344	310	18	consensus	consensus	NOUN
ftr-344	310	19	,	,	PUNCT
ftr-344	310	20	is	be	AUX
ftr-344	310	21	what	what	PRON
ftr-344	310	22	it	it	PRON
ftr-344	310	23	should	should	AUX
ftr-344	310	24	do	do	VERB
ftr-344	310	25	.	.	PUNCT
ftr-344	311	1	52	52	NUM
ftr-344	311	2	.	.	PUNCT
ftr-344	312	1	rev	rev	PROPN
ftr-344	312	2	.	.	PROPN
ftr-344	312	3	proc	proc	PROPN
ftr-344	312	4	.	.	PUNCT
ftr-344	313	1	2000	2000	NUM
ftr-344	313	2	-	-	SYM
ftr-344	313	3	30	30	NUM
ftr-344	313	4	,	,	PUNCT
ftr-344	313	5	2000	2000	NUM
ftr-344	313	6	-	-	SYM
ftr-344	313	7	2	2	NUM
ftr-344	313	8	c.b	c.b	PROPN
ftr-344	313	9	.	.	PROPN
ftr-344	313	10	13	13	NUM
ftr-344	313	11	provides	provide	VERB
ftr-344	313	12	that	that	PRON
ftr-344	313	13	de	de	X
ftr-344	313	14	minimis	minimis	NOUN
ftr-344	313	15	in	in	ADP
ftr-344	313	16	-	-	PUNCT
ftr-344	313	17	kind	kind	NOUN
ftr-344	313	18	payments	payment	NOUN
ftr-344	313	19	(	(	PUNCT
ftr-344	313	20	the	the	DET
ftr-344	313	21	proverbial	proverbial	ADJ
ftr-344	313	22	toaster	toaster	NOUN
ftr-344	313	23	offered	offer	VERB
ftr-344	313	24	by	by	ADP
ftr-344	313	25	a	a	DET
ftr-344	313	26	bank	bank	NOUN
ftr-344	313	27	to	to	ADP
ftr-344	313	28	new	new	ADJ
ftr-344	313	29	depositors	depositor	NOUN
ftr-344	313	30	)	)	PUNCT
ftr-344	313	31	will	will	AUX
ftr-344	313	32	not	not	PART
ftr-344	313	33	be	be	AUX
ftr-344	313	34	treated	treat	VERB
ftr-344	313	35	as	as	ADP
ftr-344	313	36	original	original	ADJ
ftr-344	313	37	issue	issue	NOUN
ftr-344	313	38	discount	discount	NOUN
ftr-344	313	39	,	,	PUNCT
ftr-344	313	40	or	or	CCONJ
ftr-344	313	41	income	income	NOUN
ftr-344	313	42	,	,	PUNCT
ftr-344	313	43	but	but	CCONJ
ftr-344	313	44	such	such	ADJ
ftr-344	313	45	pronouncements	pronouncement	NOUN
ftr-344	313	46	are	be	AUX
ftr-344	313	47	rare	rare	ADJ
ftr-344	313	48	in	in	ADP
ftr-344	313	49	light	light	NOUN
ftr-344	313	50	of	of	ADP
ftr-344	313	51	the	the	DET
ftr-344	313	52	multiplicity	multiplicity	NOUN
ftr-344	313	53	of	of	ADP
ftr-344	313	54	situations	situation	NOUN
ftr-344	313	55	that	that	PRON
ftr-344	313	56	raise	raise	VERB
ftr-344	313	57	similar	similar	ADJ
ftr-344	313	58	issues	issue	NOUN
ftr-344	313	59	.	.	PUNCT
ftr-344	314	1	53	53	NUM
ftr-344	314	2	.	.	PUNCT
ftr-344	315	1	gotcher	gotcher	PROPN
ftr-344	315	2	v.	v.	PROPN
ftr-344	315	3	united	united	PROPN
ftr-344	315	4	states	states	PROPN
ftr-344	315	5	,	,	PUNCT
ftr-344	315	6	401	401	NUM
ftr-344	315	7	f.2d	f.2d	SYM
ftr-344	315	8	118	118	NUM
ftr-344	315	9	(	(	PUNCT
ftr-344	315	10	5th	5th	ADJ
ftr-344	315	11	cir	cir	NOUN
ftr-344	315	12	.	.	PUNCT
ftr-344	315	13	1968	1968	NUM
ftr-344	315	14	)	)	PUNCT
ftr-344	315	15	.	.	PUNCT
ftr-344	316	1	by	by	ADP
ftr-344	316	2	acquiescence	acquiescence	NOUN
ftr-344	316	3	we	we	PRON
ftr-344	316	4	do	do	AUX
ftr-344	316	5	not	not	PART
ftr-344	316	6	necessarily	necessarily	ADV
ftr-344	316	7	mean	mean	VERB
ftr-344	316	8	formal	formal	ADJ
ftr-344	316	9	acquiescence	acquiescence	NOUN
ftr-344	316	10	,	,	PUNCT
ftr-344	316	11	but	but	CCONJ
ftr-344	316	12	the	the	DET
ftr-344	316	13	irs	irs	PROPN
ftr-344	316	14	can	can	AUX
ftr-344	316	15	indicate	indicate	VERB
ftr-344	316	16	its	its	PRON
ftr-344	316	17	agreement	agreement	NOUN
ftr-344	316	18	with	with	ADP
ftr-344	316	19	a	a	DET
ftr-344	316	20	decision	decision	NOUN
ftr-344	316	21	that	that	PRON
ftr-344	316	22	it	it	PRON
ftr-344	316	23	lost	lose	VERB
ftr-344	316	24	by	by	ADP
ftr-344	316	25	other	other	ADJ
ftr-344	316	26	means	mean	NOUN
ftr-344	316	27	.	.	PUNCT
ftr-344	317	1	it	it	PRON
ftr-344	317	2	has	have	AUX
ftr-344	317	3	n't	not	PART
ftr-344	317	4	chosen	choose	VERB
ftr-344	317	5	to	to	PART
ftr-344	317	6	do	do	VERB
ftr-344	317	7	that	that	PRON
ftr-344	317	8	in	in	ADP
ftr-344	317	9	this	this	DET
ftr-344	317	10	case	case	NOUN
ftr-344	317	11	.	.	PUNCT
ftr-344	318	1	54	54	NUM
ftr-344	318	2	.	.	PUNCT
ftr-344	319	1	i	i	PRON
ftr-344	319	2	d.	d.	PROPN
ftr-344	319	3	2011	2011	NUM
ftr-344	319	4	]	]	PUNCT
ftr-344	319	5	309	309	NUM
ftr-344	319	6	florida	florida	PROPN
ftr-344	319	7	tax	tax	NOUN
ftr-344	319	8	review	review	NOUN
ftr-344	319	9	and	and	CCONJ
ftr-344	319	10	their	their	PRON
ftr-344	319	11	wives	wife	NOUN
ftr-344	319	12	,	,	PUNCT
ftr-344	319	13	and	and	CCONJ
ftr-344	319	14	the	the	DET
ftr-344	319	15	other	other	ADJ
ftr-344	319	16	participants	participant	NOUN
ftr-344	319	17	were	be	AUX
ftr-344	319	18	vw	vw	PROPN
ftr-344	319	19	employees	employee	NOUN
ftr-344	319	20	.	.	PUNCT
ftr-344	319	21	"	"	PUNCT
ftr-344	320	1	as	as	SCONJ
ftr-344	320	2	the	the	DET
ftr-344	320	3	court	court	NOUN
ftr-344	320	4	of	of	ADP
ftr-344	320	5	appeals	appeals	PROPN
ftr-344	320	6	explained	explain	VERB
ftr-344	320	7	:	:	PUNCT
ftr-344	320	8	the	the	DET
ftr-344	320	9	trip	trip	NOUN
ftr-344	320	10	was	be	AUX
ftr-344	320	11	made	make	VERB
ftr-344	320	12	in	in	ADP
ftr-344	320	13	1959	1959	NUM
ftr-344	320	14	when	when	SCONJ
ftr-344	320	15	vw	vw	PROPN
ftr-344	320	16	was	be	AUX
ftr-344	320	17	attempting	attempt	VERB
ftr-344	320	18	to	to	PART
ftr-344	320	19	expand	expand	VERB
ftr-344	320	20	its	its	PRON
ftr-344	320	21	local	local	ADJ
ftr-344	320	22	dealerships	dealership	NOUN
ftr-344	320	23	in	in	ADP
ftr-344	320	24	the	the	DET
ftr-344	320	25	united	united	PROPN
ftr-344	320	26	states	states	PROPN
ftr-344	320	27	.	.	PUNCT
ftr-344	321	1	the	the	DET
ftr-344	321	2	"	"	PUNCT
ftr-344	321	3	buy	buy	VERB
ftr-344	321	4	american	american	ADJ
ftr-344	321	5	"	"	PUNCT
ftr-344	321	6	campaign	campaign	NOUN
ftr-344	321	7	and	and	CCONJ
ftr-344	321	8	the	the	DET
ftr-344	321	9	fact	fact	NOUN
ftr-344	321	10	that	that	SCONJ
ftr-344	321	11	the	the	DET
ftr-344	321	12	vw	vw	PROPN
ftr-344	321	13	people	people	NOUN
ftr-344	321	14	felt	feel	VERB
ftr-344	321	15	they	they	PRON
ftr-344	321	16	had	have	VERB
ftr-344	321	17	a	a	DET
ftr-344	321	18	"	"	PUNCT
ftr-344	321	19	very	very	ADV
ftr-344	321	20	ugly	ugly	ADJ
ftr-344	321	21	product	product	NOUN
ftr-344	321	22	"	"	PUNCT
ftr-344	321	23	prompted	prompt	VERB
ftr-344	321	24	them	they	PRON
ftr-344	321	25	to	to	PART
ftr-344	321	26	offer	offer	VERB
ftr-344	321	27	these	these	DET
ftr-344	321	28	tours	tour	NOUN
ftr-344	321	29	of	of	ADP
ftr-344	321	30	germany	germany	PROPN
ftr-344	321	31	to	to	ADP
ftr-344	321	32	prospective	prospective	ADJ
ftr-344	321	33	dealers	dealer	NOUN
ftr-344	321	34	.	.	PUNCT
ftr-344	321	35	.	.	PUNCT
ftr-344	321	36	.	.	PUNCT
ftr-344	322	1	.	.	PUNCT
ftr-344	323	1	it	it	PRON
ftr-344	323	2	was	be	AUX
ftr-344	323	3	believed	believe	VERB
ftr-344	323	4	that	that	SCONJ
ftr-344	323	5	once	once	SCONJ
ftr-344	323	6	the	the	DET
ftr-344	323	7	dealer	dealer	NOUN
ftr-344	323	8	saw	see	VERB
ftr-344	323	9	the	the	DET
ftr-344	323	10	manufacturing	manufacturing	NOUN
ftr-344	323	11	facilities	facility	NOUN
ftr-344	323	12	and	and	CCONJ
ftr-344	323	13	the	the	DET
ftr-344	323	14	stability	stability	NOUN
ftr-344	323	15	of	of	ADP
ftr-344	323	16	the	the	DET
ftr-344	323	17	"	"	PUNCT
ftr-344	323	18	new	new	ADJ
ftr-344	323	19	germany	germany	PROPN
ftr-344	323	20	"	"	PUNCT
ftr-344	323	21	he	he	PRON
ftr-344	323	22	would	would	AUX
ftr-344	323	23	be	be	AUX
ftr-344	323	24	convinced	convince	VERB
ftr-344	323	25	that	that	SCONJ
ftr-344	323	26	vw	vw	PROPN
ftr-344	323	27	was	be	AUX
ftr-344	323	28	for	for	ADP
ftr-344	323	29	him.5	him.5	PROPN
ftr-344	323	30	6	6	NUM
ftr-344	323	31	the	the	DET
ftr-344	323	32	government	government	NOUN
ftr-344	323	33	took	take	VERB
ftr-344	323	34	the	the	DET
ftr-344	323	35	position	position	NOUN
ftr-344	323	36	that	that	SCONJ
ftr-344	323	37	the	the	DET
ftr-344	323	38	cost	cost	NOUN
ftr-344	323	39	of	of	ADP
ftr-344	323	40	the	the	DET
ftr-344	323	41	trip	trip	NOUN
ftr-344	323	42	was	be	AUX
ftr-344	323	43	income	income	NOUN
ftr-344	323	44	to	to	ADP
ftr-344	323	45	mr	mr	PROPN
ftr-344	323	46	.	.	PROPN
ftr-344	323	47	and	and	CCONJ
ftr-344	323	48	mrs	mrs	PROPN
ftr-344	323	49	.	.	PROPN
ftr-344	323	50	gotcher	gotcher	PROPN
ftr-344	323	51	.	.	PUNCT
ftr-344	324	1	that	that	DET
ftr-344	324	2	position	position	NOUN
ftr-344	324	3	followed	follow	VERB
ftr-344	324	4	from	from	ADP
ftr-344	324	5	a	a	DET
ftr-344	324	6	straightforward	straightforward	ADJ
ftr-344	324	7	application	application	NOUN
ftr-344	324	8	of	of	ADP
ftr-344	324	9	positive	positive	ADJ
ftr-344	324	10	law	law	NOUN
ftr-344	324	11	,	,	PUNCT
ftr-344	324	12	based	base	VERB
ftr-344	324	13	on	on	ADP
ftr-344	324	14	section	section	NOUN
ftr-344	324	15	61	61	NUM
ftr-344	324	16	and	and	CCONJ
ftr-344	324	17	the	the	DET
ftr-344	324	18	glenshaw	glenshaw	ADJ
ftr-344	324	19	glass	glass	NOUN
ftr-344	324	20	definition	definition	NOUN
ftr-344	324	21	.	.	PUNCT
ftr-344	325	1	nevertheless	nevertheless	ADV
ftr-344	325	2	,	,	PUNCT
ftr-344	325	3	the	the	DET
ftr-344	325	4	district	district	NOUN
ftr-344	325	5	court	court	NOUN
ftr-344	325	6	agreed	agree	VERB
ftr-344	325	7	with	with	ADP
ftr-344	325	8	the	the	DET
ftr-344	325	9	taxpayers	taxpayer	NOUN
ftr-344	325	10	,	,	PUNCT
ftr-344	325	11	holding	hold	VERB
ftr-344	325	12	that	that	SCONJ
ftr-344	325	13	the	the	DET
ftr-344	325	14	trip	trip	NOUN
ftr-344	325	15	was	be	AUX
ftr-344	325	16	neither	neither	DET
ftr-344	325	17	compensation	compensation	NOUN
ftr-344	325	18	for	for	ADP
ftr-344	325	19	services	service	NOUN
ftr-344	325	20	rendered	render	VERB
ftr-344	325	21	nor	nor	CCONJ
ftr-344	325	22	a	a	DET
ftr-344	325	23	prize	prize	NOUN
ftr-344	325	24	or	or	CCONJ
ftr-344	325	25	reward	reward	VERB
ftr-344	325	26	for	for	ADP
ftr-344	325	27	past	past	ADJ
ftr-344	325	28	services	service	NOUN
ftr-344	325	29	,	,	PUNCT
ftr-344	325	30	thus	thus	ADV
ftr-344	325	31	distinguishing	distinguish	VERB
ftr-344	325	32	other	other	ADJ
ftr-344	325	33	cases	case	NOUN
ftr-344	325	34	but	but	CCONJ
ftr-344	325	35	arguably	arguably	ADV
ftr-344	325	36	disregarding	disregard	VERB
ftr-344	325	37	the	the	DET
ftr-344	325	38	expansive	expansive	ADJ
ftr-344	325	39	language	language	NOUN
ftr-344	325	40	of	of	ADP
ftr-344	325	41	section	section	NOUN
ftr-344	325	42	61	61	NUM
ftr-344	325	43	and	and	CCONJ
ftr-344	325	44	glenshaw	glenshaw	ADJ
ftr-344	325	45	glass	glass	NOUN
ftr-344	325	46	,	,	PUNCT
ftr-344	325	47	neither	neither	PRON
ftr-344	325	48	of	of	ADP
ftr-344	325	49	which	which	PRON
ftr-344	325	50	confine	confine	VERB
ftr-344	325	51	income	income	NOUN
ftr-344	325	52	to	to	ADP
ftr-344	325	53	compensation	compensation	NOUN
ftr-344	325	54	or	or	CCONJ
ftr-344	325	55	prizes	prize	NOUN
ftr-344	325	56	.	.	PUNCT
ftr-344	326	1	the	the	DET
ftr-344	326	2	government	government	NOUN
ftr-344	326	3	appealed	appeal	VERB
ftr-344	326	4	,	,	PUNCT
ftr-344	326	5	but	but	CCONJ
ftr-344	326	6	the	the	DET
ftr-344	326	7	fifth	fifth	ADJ
ftr-344	326	8	circuit	circuit	NOUN
ftr-344	326	9	also	also	ADV
ftr-344	326	10	agreed	agree	VERB
ftr-344	326	11	with	with	ADP
ftr-344	326	12	the	the	DET
ftr-344	326	13	taxpayers	taxpayer	NOUN
ftr-344	326	14	,	,	PUNCT
ftr-344	326	15	at	at	ADP
ftr-344	326	16	least	least	ADJ
ftr-344	326	17	with	with	ADP
ftr-344	326	18	respect	respect	NOUN
ftr-344	326	19	to	to	ADP
ftr-344	326	20	mr	mr	PROPN
ftr-344	326	21	.	.	PROPN
ftr-344	326	22	gotcher	gotcher	PROPN
ftr-344	326	23	's	's	PART
ftr-344	326	24	trip	trip	NOUN
ftr-344	326	25	.	.	PUNCT
ftr-344	327	1	its	its	PRON
ftr-344	327	2	rationale	rationale	NOUN
ftr-344	327	3	,	,	PUNCT
ftr-344	327	4	like	like	ADP
ftr-344	327	5	that	that	PRON
ftr-344	327	6	of	of	ADP
ftr-344	327	7	the	the	DET
ftr-344	327	8	district	district	NOUN
ftr-344	327	9	court	court	NOUN
ftr-344	327	10	,	,	PUNCT
ftr-344	327	11	was	be	AUX
ftr-344	327	12	that	that	PRON
ftr-344	327	13	taxation	taxation	NOUN
ftr-344	327	14	to	to	ADP
ftr-344	327	15	the	the	DET
ftr-344	327	16	recipient	recipient	NOUN
ftr-344	327	17	should	should	AUX
ftr-344	327	18	be	be	AUX
ftr-344	327	19	determined	determine	VERB
ftr-344	327	20	by	by	ADP
ftr-344	327	21	the	the	DET
ftr-344	327	22	motive	motive	NOUN
ftr-344	327	23	of	of	ADP
ftr-344	327	24	the	the	DET
ftr-344	327	25	payor	payor	NOUN
ftr-344	327	26	.	.	PUNCT
ftr-344	328	1	it	it	PRON
ftr-344	328	2	found	find	VERB
ftr-344	328	3	an	an	DET
ftr-344	328	4	analogy	analogy	NOUN
ftr-344	328	5	in	in	ADP
ftr-344	328	6	the	the	DET
ftr-344	328	7	judicially	judicially	ADV
ftr-344	328	8	created	create	VERB
ftr-344	328	9	"	"	PUNCT
ftr-344	328	10	convenience	convenience	NOUN
ftr-344	328	11	of	of	ADP
ftr-344	328	12	the	the	DET
ftr-344	328	13	employer	employer	NOUN
ftr-344	328	14	"	"	PUNCT
ftr-344	328	15	doctrine	doctrine	NOUN
ftr-344	328	16	because	because	SCONJ
ftr-344	328	17	the	the	DET
ftr-344	328	18	trip	trip	NOUN
ftr-344	328	19	served	serve	VERB
ftr-344	328	20	a	a	DET
ftr-344	328	21	purpose	purpose	NOUN
ftr-344	328	22	of	of	ADP
ftr-344	328	23	the	the	DET
ftr-344	328	24	payor	payor	NOUN
ftr-344	328	25	and	and	CCONJ
ftr-344	328	26	was	be	AUX
ftr-344	328	27	not	not	PART
ftr-344	328	28	intended	intend	VERB
ftr-344	328	29	to	to	PART
ftr-344	328	30	compensate	compensate	VERB
ftr-344	328	31	or	or	CCONJ
ftr-344	328	32	reward	reward	VERB
ftr-344	328	33	the	the	DET
ftr-344	328	34	payee	payee	NOUN
ftr-344	328	35	,	,	PUNCT
ftr-344	328	36	and	and	CCONJ
ftr-344	328	37	concluded	conclude	VERB
ftr-344	328	38	that	that	SCONJ
ftr-344	328	39	there	there	PRON
ftr-344	328	40	was	be	VERB
ftr-344	328	41	no	no	DET
ftr-344	328	42	income	income	NOUN
ftr-344	328	43	to	to	ADP
ftr-344	328	44	mr	mr	PROPN
ftr-344	328	45	.	.	PROPN
ftr-344	328	46	gotcher.5	gotcher.5	PROPN
ftr-344	328	47	7	7	NUM
ftr-344	328	48	although	although	SCONJ
ftr-344	328	49	the	the	DET
ftr-344	328	50	district	district	NOUN
ftr-344	328	51	court	court	NOUN
ftr-344	328	52	had	have	AUX
ftr-344	328	53	found	find	VERB
ftr-344	328	54	that	that	SCONJ
ftr-344	328	55	mrs	mrs	PROPN
ftr-344	328	56	.	.	PROPN
ftr-344	328	57	gotcher	gotcher	PROPN
ftr-344	328	58	's	's	PART
ftr-344	328	59	attendance	attendance	NOUN
ftr-344	328	60	had	have	AUX
ftr-344	328	61	also	also	ADV
ftr-344	328	62	furthered	further	VERB
ftr-344	328	63	vw	vw	PRON
ftr-344	328	64	's	's	PART
ftr-344	328	65	purpose	purpose	NOUN
ftr-344	328	66	because	because	SCONJ
ftr-344	328	67	of	of	ADP
ftr-344	328	68	the	the	DET
ftr-344	328	69	communal	communal	ADJ
ftr-344	328	70	nature	nature	NOUN
ftr-344	328	71	of	of	ADP
ftr-344	328	72	investment	investment	NOUN
ftr-344	328	73	in	in	ADP
ftr-344	328	74	a	a	DET
ftr-344	328	75	significant	significant	ADJ
ftr-344	328	76	business	business	NOUN
ftr-344	328	77	venture	venture	NOUN
ftr-344	328	78	such	such	ADJ
ftr-344	328	79	as	as	ADP
ftr-344	328	80	a	a	DET
ftr-344	328	81	vw	vw	NOUN
ftr-344	328	82	dealership	dealership	NOUN
ftr-344	328	83	,	,	PUNCT
ftr-344	328	84	the	the	DET
ftr-344	328	85	appellate	appellate	ADJ
ftr-344	328	86	court	court	NOUN
ftr-344	328	87	panel	panel	NOUN
ftr-344	328	88	,	,	PUNCT
ftr-344	328	89	over	over	ADP
ftr-344	328	90	the	the	DET
ftr-344	328	91	objection	objection	NOUN
ftr-344	328	92	of	of	ADP
ftr-344	328	93	the	the	DET
ftr-344	328	94	chief	chief	ADJ
ftr-344	328	95	judge	judge	NOUN
ftr-344	328	96	,	,	PUNCT
ftr-344	328	97	reversed	reverse	VERB
ftr-344	328	98	,	,	PUNCT
ftr-344	328	99	finding	find	VERB
ftr-344	328	100	that	that	PRON
ftr-344	328	101	for	for	ADP
ftr-344	328	102	mrs	mrs	PROPN
ftr-344	328	103	.	.	PROPN
ftr-344	328	104	gotcher	gotcher	PROPN
ftr-344	328	105	the	the	DET
ftr-344	328	106	trip	trip	NOUN
ftr-344	328	107	was	be	AUX
ftr-344	328	108	a	a	DET
ftr-344	328	109	vacation	vacation	NOUN
ftr-344	328	110	.	.	PUNCT
ftr-344	329	1	gotcher	gotcher	PROPN
ftr-344	329	2	may	may	AUX
ftr-344	329	3	reach	reach	VERB
ftr-344	329	4	the	the	DET
ftr-344	329	5	correct	correct	ADJ
ftr-344	329	6	result	result	NOUN
ftr-344	329	7	with	with	ADP
ftr-344	329	8	respect	respect	NOUN
ftr-344	329	9	to	to	ADP
ftr-344	329	10	mr	mr	PROPN
ftr-344	329	11	.	.	PROPN
ftr-344	329	12	gotcher	gotcher	PROPN
ftr-344	329	13	for	for	ADP
ftr-344	329	14	reasons	reason	NOUN
ftr-344	329	15	we	we	PRON
ftr-344	329	16	develop	develop	VERB
ftr-344	329	17	in	in	ADP
ftr-344	329	18	part	part	NOUN
ftr-344	329	19	iv	iv	NUM
ftr-344	329	20	,	,	PUNCT
ftr-344	329	21	but	but	CCONJ
ftr-344	329	22	it	it	PRON
ftr-344	329	23	seems	seem	VERB
ftr-344	329	24	puzzling	puzzle	VERB
ftr-344	329	25	in	in	ADP
ftr-344	329	26	light	light	NOUN
ftr-344	329	27	of	of	ADP
ftr-344	329	28	the	the	DET
ftr-344	329	29	language	language	NOUN
ftr-344	329	30	of	of	ADP
ftr-344	329	31	the	the	DET
ftr-344	329	32	positive	positive	ADJ
ftr-344	329	33	law	law	NOUN
ftr-344	329	34	.	.	PUNCT
ftr-344	330	1	the	the	DET
ftr-344	330	2	only	only	ADJ
ftr-344	330	3	possibly	possibly	ADV
ftr-344	330	4	applicable	applicable	ADJ
ftr-344	330	5	exclusion	exclusion	NOUN
ftr-344	330	6	,	,	PUNCT
ftr-344	330	7	section	section	NOUN
ftr-344	330	8	119	119	NUM
ftr-344	330	9	(	(	PUNCT
ftr-344	330	10	which	which	PRON
ftr-344	330	11	codified	codify	VERB
ftr-344	330	12	the	the	DET
ftr-344	330	13	judicially	judicially	ADV
ftr-344	330	14	-	-	PUNCT
ftr-344	330	15	created	create	VERB
ftr-344	330	16	convenience	convenience	NOUN
ftr-344	330	17	of	of	ADP
ftr-344	330	18	the	the	DET
ftr-344	330	19	employer	employer	NOUN
ftr-344	330	20	doctrine	doctrine	NOUN
ftr-344	330	21	)	)	PUNCT
ftr-344	330	22	was	be	AUX
ftr-344	330	23	clearly	clearly	ADV
ftr-344	330	24	inapplicable	inapplicable	ADJ
ftr-344	330	25	because	because	SCONJ
ftr-344	330	26	vw	vw	PROPN
ftr-344	330	27	was	be	AUX
ftr-344	330	28	not	not	PART
ftr-344	330	29	mr	mr	PROPN
ftr-344	330	30	.	.	PROPN
ftr-344	330	31	gotcher	gotcher	PROPN
ftr-344	330	32	's	's	PART
ftr-344	330	33	employer	employer	NOUN
ftr-344	330	34	.	.	PUNCT
ftr-344	331	1	indeed	indeed	ADV
ftr-344	331	2	,	,	PUNCT
ftr-344	331	3	the	the	DET
ftr-344	331	4	very	very	ADJ
ftr-344	331	5	codification	codification	NOUN
ftr-344	331	6	of	of	ADP
ftr-344	331	7	that	that	DET
ftr-344	331	8	doctrine	doctrine	NOUN
ftr-344	331	9	in	in	ADP
ftr-344	331	10	a	a	DET
ftr-344	331	11	statutory	statutory	ADJ
ftr-344	331	12	provision	provision	NOUN
ftr-344	331	13	by	by	ADP
ftr-344	331	14	its	its	PRON
ftr-344	331	15	terms	term	NOUN
ftr-344	331	16	applicable	applicable	ADJ
ftr-344	331	17	only	only	ADV
ftr-344	331	18	to	to	ADP
ftr-344	331	19	employees	employee	NOUN
ftr-344	331	20	(	(	PUNCT
ftr-344	331	21	and	and	CCONJ
ftr-344	331	22	even	even	ADV
ftr-344	331	23	then	then	ADV
ftr-344	331	24	only	only	ADV
ftr-344	331	25	to	to	ADP
ftr-344	331	26	meals	meal	NOUN
ftr-344	331	27	and	and	CCONJ
ftr-344	331	28	lodging	lodge	VERB
ftr-344	331	29	55	55	NUM
ftr-344	331	30	.	.	PUNCT
ftr-344	332	1	gotcher	gotcher	PROPN
ftr-344	332	2	v.	v.	PROPN
ftr-344	332	3	united	united	PROPN
ftr-344	332	4	states	states	PROPN
ftr-344	332	5	,	,	PUNCT
ftr-344	332	6	259	259	NUM
ftr-344	332	7	f.	f.	PROPN
ftr-344	332	8	supp	supp	PROPN
ftr-344	332	9	.	.	PUNCT
ftr-344	333	1	340	340	NUM
ftr-344	333	2	,	,	PUNCT
ftr-344	333	3	343	343	NUM
ftr-344	333	4	(	(	PUNCT
ftr-344	333	5	e.d	e.d	PROPN
ftr-344	333	6	.	.	PROPN
ftr-344	333	7	tex	tex	PROPN
ftr-344	333	8	.	.	PROPN
ftr-344	333	9	1966	1966	NUM
ftr-344	333	10	)	)	PUNCT
ftr-344	333	11	;	;	PUNCT
ftr-344	333	12	aff'd	aff'd	VERB
ftr-344	333	13	in	in	ADP
ftr-344	333	14	part	part	NOUN
ftr-344	333	15	and	and	CCONJ
ftr-344	333	16	rev'd	rev'd	ADJ
ftr-344	333	17	in	in	ADP
ftr-344	333	18	part	part	NOUN
ftr-344	333	19	,	,	PUNCT
ftr-344	333	20	401	401	NUM
ftr-344	333	21	f.2d	f.2d	SYM
ftr-344	333	22	118	118	NUM
ftr-344	333	23	(	(	PUNCT
ftr-344	333	24	5th	5th	ADJ
ftr-344	333	25	cir	cir	NOUN
ftr-344	333	26	.	.	PUNCT
ftr-344	333	27	1968	1968	NUM
ftr-344	333	28	)	)	PUNCT
ftr-344	333	29	.	.	PUNCT
ftr-344	334	1	56	56	NUM
ftr-344	334	2	.	.	PUNCT
ftr-344	334	3	gotcher	gotcher	PROPN
ftr-344	334	4	,	,	PUNCT
ftr-344	334	5	401	401	NUM
ftr-344	334	6	f.2d	f.2d	NOUN
ftr-344	334	7	at	at	ADP
ftr-344	334	8	121	121	NUM
ftr-344	334	9	.	.	PUNCT
ftr-344	334	10	57	57	NUM
ftr-344	334	11	.	.	PUNCT
ftr-344	335	1	beraglia	beraglia	PROPN
ftr-344	335	2	v.	v.	ADP
ftr-344	335	3	comm'r	comm'r	PROPN
ftr-344	335	4	,	,	PUNCT
ftr-344	335	5	36	36	NUM
ftr-344	335	6	b.t.a	b.t.a	NOUN
ftr-344	335	7	.	.	PROPN
ftr-344	335	8	838	838	NUM
ftr-344	335	9	(	(	PUNCT
ftr-344	335	10	1937	1937	NUM
ftr-344	335	11	)	)	PUNCT
ftr-344	335	12	.	.	PUNCT
ftr-344	336	1	310	310	NUM
ftr-344	337	1	[	[	X
ftr-344	337	2	vol	vol	NOUN
ftr-344	337	3	11:5	11:5	NUM
ftr-344	337	4	defining	define	VERB
ftr-344	337	5	income	income	NOUN
ftr-344	337	6	provided	provide	VERB
ftr-344	337	7	on	on	ADP
ftr-344	337	8	the	the	DET
ftr-344	337	9	employer	employer	NOUN
ftr-344	337	10	's	's	PART
ftr-344	337	11	business	business	NOUN
ftr-344	337	12	premises	premise	NOUN
ftr-344	337	13	)	)	PUNCT
ftr-344	337	14	should	should	AUX
ftr-344	337	15	have	have	AUX
ftr-344	337	16	allowed	allow	VERB
ftr-344	337	17	the	the	DET
ftr-344	337	18	irs	irs	PROPN
ftr-344	337	19	to	to	PART
ftr-344	337	20	prevail	prevail	VERB
ftr-344	337	21	.	.	PUNCT
ftr-344	338	1	that	that	SCONJ
ftr-344	338	2	it	it	PRON
ftr-344	338	3	did	do	AUX
ftr-344	338	4	n't	not	PART
ftr-344	338	5	was	be	AUX
ftr-344	338	6	certainly	certainly	ADV
ftr-344	338	7	good	good	ADJ
ftr-344	338	8	news	news	NOUN
ftr-344	338	9	for	for	ADP
ftr-344	338	10	mr	mr	PROPN
ftr-344	338	11	.	.	PROPN
ftr-344	338	12	gotcher	gotcher	PROPN
ftr-344	338	13	,	,	PUNCT
ftr-344	338	14	but	but	CCONJ
ftr-344	338	15	the	the	DET
ftr-344	338	16	case	case	NOUN
ftr-344	338	17	nevertheless	nevertheless	ADV
ftr-344	338	18	had	have	VERB
ftr-344	338	19	the	the	DET
ftr-344	338	20	potential	potential	NOUN
ftr-344	338	21	for	for	ADP
ftr-344	338	22	creating	create	VERB
ftr-344	338	23	substantial	substantial	ADJ
ftr-344	338	24	uncertainty	uncertainty	NOUN
ftr-344	338	25	.	.	PUNCT
ftr-344	339	1	the	the	DET
ftr-344	339	2	uncertainty	uncertainty	NOUN
ftr-344	339	3	would	would	AUX
ftr-344	339	4	have	have	AUX
ftr-344	339	5	come	come	VERB
ftr-344	339	6	from	from	ADP
ftr-344	339	7	the	the	DET
ftr-344	339	8	irs	irs	PROPN
ftr-344	339	9	's	's	PART
ftr-344	339	10	having	having	AUX
ftr-344	339	11	taken	take	VERB
ftr-344	339	12	the	the	DET
ftr-344	339	13	position	position	NOUN
ftr-344	339	14	that	that	SCONJ
ftr-344	339	15	the	the	DET
ftr-344	339	16	trip	trip	NOUN
ftr-344	339	17	was	be	AUX
ftr-344	339	18	income	income	NOUN
ftr-344	339	19	at	at	ADV
ftr-344	339	20	all	all	ADV
ftr-344	339	21	,	,	PUNCT
ftr-344	339	22	not	not	PART
ftr-344	339	23	losing	lose	VERB
ftr-344	339	24	completely	completely	ADV
ftr-344	339	25	,	,	PUNCT
ftr-344	339	26	and	and	CCONJ
ftr-344	339	27	not	not	PART
ftr-344	339	28	announcing	announce	VERB
ftr-344	339	29	its	its	PRON
ftr-344	339	30	agreement	agreement	NOUN
ftr-344	339	31	with	with	ADP
ftr-344	339	32	the	the	DET
ftr-344	339	33	fifth	fifth	ADJ
ftr-344	339	34	circuit	circuit	NOUN
ftr-344	339	35	majority	majority	NOUN
ftr-344	339	36	.	.	PUNCT
ftr-344	340	1	taxpayers	taxpayer	NOUN
ftr-344	340	2	might	might	AUX
ftr-344	340	3	have	have	AUX
ftr-344	340	4	drawn	draw	VERB
ftr-344	340	5	comfort	comfort	NOUN
ftr-344	340	6	from	from	ADP
ftr-344	340	7	a	a	DET
ftr-344	340	8	tightly	tightly	ADV
ftr-344	340	9	reasoned	reason	VERB
ftr-344	340	10	opinion	opinion	NOUN
ftr-344	340	11	,	,	PUNCT
ftr-344	340	12	but	but	CCONJ
ftr-344	340	13	not	not	PART
ftr-344	340	14	only	only	ADV
ftr-344	340	15	does	do	AUX
ftr-344	340	16	the	the	DET
ftr-344	340	17	gotcher	gotcher	PROPN
ftr-344	340	18	court	court	PROPN
ftr-344	340	19	apply	apply	VERB
ftr-344	340	20	a	a	DET
ftr-344	340	21	judicial	judicial	ADJ
ftr-344	340	22	doctrine	doctrine	NOUN
ftr-344	340	23	that	that	PRON
ftr-344	340	24	has	have	AUX
ftr-344	340	25	been	be	AUX
ftr-344	340	26	codified	codify	VERB
ftr-344	340	27	to	to	ADP
ftr-344	340	28	a	a	DET
ftr-344	340	29	situation	situation	NOUN
ftr-344	340	30	clearly	clearly	ADV
ftr-344	340	31	not	not	PART
ftr-344	340	32	covered	cover	VERB
ftr-344	340	33	by	by	ADP
ftr-344	340	34	the	the	DET
ftr-344	340	35	codification	codification	NOUN
ftr-344	340	36	,	,	PUNCT
ftr-344	340	37	but	but	CCONJ
ftr-344	340	38	the	the	DET
ftr-344	340	39	doctrine	doctrine	NOUN
ftr-344	340	40	itself	itself	PRON
ftr-344	340	41	does	do	AUX
ftr-344	340	42	not	not	PART
ftr-344	340	43	withstand	withstand	VERB
ftr-344	340	44	rigorous	rigorous	ADJ
ftr-344	340	45	analysis	analysis	NOUN
ftr-344	340	46	.	.	PUNCT
ftr-344	341	1	the	the	DET
ftr-344	341	2	court	court	NOUN
ftr-344	341	3	's	's	PART
ftr-344	341	4	rationale	rationale	NOUN
ftr-344	341	5	,	,	PUNCT
ftr-344	341	6	which	which	PRON
ftr-344	341	7	focuses	focus	VERB
ftr-344	341	8	on	on	ADP
ftr-344	341	9	the	the	DET
ftr-344	341	10	motives	motive	NOUN
ftr-344	341	11	of	of	ADP
ftr-344	341	12	the	the	DET
ftr-344	341	13	payor	payor	NOUN
ftr-344	341	14	,	,	PUNCT
ftr-344	341	15	proves	prove	VERB
ftr-344	341	16	too	too	ADV
ftr-344	341	17	much	much	ADJ
ftr-344	341	18	.	.	PUNCT
ftr-344	342	1	to	to	PART
ftr-344	342	2	say	say	VERB
ftr-344	342	3	that	that	SCONJ
ftr-344	342	4	an	an	DET
ftr-344	342	5	amount	amount	NOUN
ftr-344	342	6	is	be	AUX
ftr-344	342	7	paid	pay	VERB
ftr-344	342	8	because	because	SCONJ
ftr-344	342	9	it	it	PRON
ftr-344	342	10	furthers	further	VERB
ftr-344	342	11	an	an	DET
ftr-344	342	12	important	important	ADJ
ftr-344	342	13	objective	objective	NOUN
ftr-344	342	14	of	of	ADP
ftr-344	342	15	the	the	DET
ftr-344	342	16	payor	payor	NOUN
ftr-344	342	17	is	be	AUX
ftr-344	342	18	to	to	PART
ftr-344	342	19	describe	describe	VERB
ftr-344	342	20	salary	salary	NOUN
ftr-344	342	21	,	,	PUNCT
ftr-344	342	22	which	which	PRON
ftr-344	342	23	is	be	AUX
ftr-344	342	24	clearly	clearly	ADV
ftr-344	342	25	income	income	NOUN
ftr-344	342	26	.	.	PUNCT
ftr-344	343	1	the	the	DET
ftr-344	343	2	desire	desire	NOUN
ftr-344	343	3	to	to	PART
ftr-344	343	4	induce	induce	VERB
ftr-344	343	5	specific	specific	ADJ
ftr-344	343	6	behavior	behavior	NOUN
ftr-344	343	7	on	on	ADP
ftr-344	343	8	the	the	DET
ftr-344	343	9	part	part	NOUN
ftr-344	343	10	of	of	ADP
ftr-344	343	11	the	the	DET
ftr-344	343	12	payee	payee	NOUN
ftr-344	343	13	does	do	AUX
ftr-344	343	14	not	not	PART
ftr-344	343	15	distinguish	distinguish	VERB
ftr-344	343	16	from	from	ADP
ftr-344	343	17	salary	salary	NOUN
ftr-344	343	18	the	the	DET
ftr-344	343	19	payment	payment	NOUN
ftr-344	343	20	of	of	ADP
ftr-344	343	21	amounts	amount	NOUN
ftr-344	343	22	such	such	ADJ
ftr-344	343	23	as	as	ADP
ftr-344	343	24	vw	vw	PROPN
ftr-344	343	25	's	's	PART
ftr-344	343	26	payment	payment	NOUN
ftr-344	343	27	of	of	ADP
ftr-344	343	28	mr	mr	PROPN
ftr-344	343	29	.	.	PROPN
ftr-344	343	30	gotcher	gotcher	PROPN
ftr-344	343	31	's	's	PART
ftr-344	343	32	trip	trip	NOUN
ftr-344	343	33	to	to	ADP
ftr-344	343	34	germany	germany	PROPN
ftr-344	343	35	,	,	PUNCT
ftr-344	343	36	not	not	PART
ftr-344	343	37	only	only	ADV
ftr-344	343	38	because	because	SCONJ
ftr-344	343	39	salary	salary	NOUN
ftr-344	343	40	is	be	AUX
ftr-344	343	41	also	also	ADV
ftr-344	343	42	paid	pay	VERB
ftr-344	343	43	to	to	PART
ftr-344	343	44	induce	induce	VERB
ftr-344	343	45	particular	particular	ADJ
ftr-344	343	46	behavior	behavior	NOUN
ftr-344	343	47	(	(	PUNCT
ftr-344	343	48	work	work	NOUN
ftr-344	343	49	)	)	PUNCT
ftr-344	343	50	but	but	CCONJ
ftr-344	343	51	also	also	ADV
ftr-344	343	52	because	because	SCONJ
ftr-344	343	53	if	if	SCONJ
ftr-344	343	54	vw	vw	PROPN
ftr-344	343	55	thought	think	VERB
ftr-344	343	56	that	that	SCONJ
ftr-344	343	57	it	it	PRON
ftr-344	343	58	could	could	AUX
ftr-344	343	59	get	get	VERB
ftr-344	343	60	the	the	DET
ftr-344	343	61	potential	potential	ADJ
ftr-344	343	62	dealers	dealer	NOUN
ftr-344	343	63	to	to	PART
ftr-344	343	64	go	go	VERB
ftr-344	343	65	to	to	ADP
ftr-344	343	66	germany	germany	PROPN
ftr-344	343	67	without	without	ADP
ftr-344	343	68	the	the	DET
ftr-344	343	69	inducement	inducement	NOUN
ftr-344	343	70	of	of	ADP
ftr-344	343	71	covered	covered	ADJ
ftr-344	343	72	expenses	expense	NOUN
ftr-344	343	73	,	,	PUNCT
ftr-344	343	74	it	it	PRON
ftr-344	343	75	would	would	AUX
ftr-344	343	76	have	have	AUX
ftr-344	343	77	done	do	VERB
ftr-344	343	78	so	so	ADV
ftr-344	343	79	,	,	PUNCT
ftr-344	343	80	just	just	ADV
ftr-344	343	81	as	as	ADP
ftr-344	343	82	an	an	DET
ftr-344	343	83	employer	employer	NOUN
ftr-344	343	84	who	who	PRON
ftr-344	343	85	can	can	AUX
ftr-344	343	86	get	get	VERB
ftr-344	343	87	desired	desire	VERB
ftr-344	343	88	services	service	NOUN
ftr-344	343	89	without	without	ADP
ftr-344	343	90	the	the	DET
ftr-344	343	91	payment	payment	NOUN
ftr-344	343	92	of	of	ADP
ftr-344	343	93	compensation	compensation	NOUN
ftr-344	343	94	,	,	PUNCT
ftr-344	343	95	or	or	CCONJ
ftr-344	343	96	with	with	ADP
ftr-344	343	97	the	the	DET
ftr-344	343	98	payment	payment	NOUN
ftr-344	343	99	of	of	ADP
ftr-344	343	100	less	less	ADJ
ftr-344	343	101	compensation	compensation	NOUN
ftr-344	343	102	,	,	PUNCT
ftr-344	343	103	would	would	AUX
ftr-344	343	104	do	do	VERB
ftr-344	343	105	so	so	ADV
ftr-344	343	106	.	.	PUNCT
ftr-344	344	1	in	in	ADP
ftr-344	344	2	both	both	DET
ftr-344	344	3	cases	case	NOUN
ftr-344	344	4	the	the	DET
ftr-344	344	5	payor	payor	NOUN
ftr-344	344	6	is	be	AUX
ftr-344	344	7	paying	pay	VERB
ftr-344	344	8	because	because	SCONJ
ftr-344	344	9	paying	pay	VERB
ftr-344	344	10	serves	serve	VERB
ftr-344	344	11	an	an	DET
ftr-344	344	12	important	important	ADJ
ftr-344	344	13	interest	interest	NOUN
ftr-344	344	14	of	of	ADP
ftr-344	344	15	the	the	DET
ftr-344	344	16	payor	payor	NOUN
ftr-344	344	17	.	.	PUNCT
ftr-344	345	1	the	the	DET
ftr-344	345	2	fifth	fifth	ADJ
ftr-344	345	3	circuit	circuit	NOUN
ftr-344	345	4	's	's	PART
ftr-344	345	5	decision	decision	NOUN
ftr-344	345	6	in	in	ADP
ftr-344	345	7	gotcher	gotcher	PROPN
ftr-344	345	8	also	also	ADV
ftr-344	345	9	provides	provide	VERB
ftr-344	345	10	scant	scant	ADJ
ftr-344	345	11	comfort	comfort	NOUN
ftr-344	345	12	to	to	ADP
ftr-344	345	13	taxpayers	taxpayer	NOUN
ftr-344	345	14	because	because	SCONJ
ftr-344	345	15	it	it	PRON
ftr-344	345	16	is	be	AUX
ftr-344	345	17	internally	internally	ADV
ftr-344	345	18	inconsistent	inconsistent	ADJ
ftr-344	345	19	.	.	PUNCT
ftr-344	346	1	surely	surely	ADV
ftr-344	346	2	vw	vw	PROPN
ftr-344	346	3	's	's	PART
ftr-344	346	4	motivation	motivation	NOUN
ftr-344	346	5	for	for	ADP
ftr-344	346	6	paying	pay	VERB
ftr-344	346	7	mr	mr	PROPN
ftr-344	346	8	.	.	PROPN
ftr-344	346	9	gotcher	gotcher	PROPN
ftr-344	346	10	's	's	PART
ftr-344	346	11	expenses	expense	NOUN
ftr-344	346	12	was	be	AUX
ftr-344	346	13	the	the	DET
ftr-344	346	14	same	same	ADJ
ftr-344	346	15	as	as	ADP
ftr-344	346	16	its	its	PRON
ftr-344	346	17	motivation	motivation	NOUN
ftr-344	346	18	for	for	ADP
ftr-344	346	19	paying	pay	VERB
ftr-344	346	20	mrs	mrs	PROPN
ftr-344	346	21	.	.	PROPN
ftr-344	346	22	gotcher	gotcher	PROPN
ftr-344	346	23	's	's	PART
ftr-344	346	24	expenses	expense	NOUN
ftr-344	346	25	:	:	PUNCT
ftr-344	346	26	it	it	PRON
ftr-344	346	27	wanted	want	VERB
ftr-344	346	28	to	to	PART
ftr-344	346	29	induce	induce	VERB
ftr-344	346	30	the	the	DET
ftr-344	346	31	investment	investment	NOUN
ftr-344	346	32	in	in	ADP
ftr-344	346	33	the	the	DET
ftr-344	346	34	dealership	dealership	NOUN
ftr-344	346	35	.	.	PUNCT
ftr-344	347	1	the	the	DET
ftr-344	347	2	district	district	NOUN
ftr-344	347	3	court	court	NOUN
ftr-344	347	4	recognized	recognize	VERB
ftr-344	347	5	this	this	PRON
ftr-344	347	6	and	and	CCONJ
ftr-344	347	7	found	find	VERB
ftr-344	347	8	no	no	DET
ftr-344	347	9	income	income	NOUN
ftr-344	347	10	with	with	ADP
ftr-344	347	11	respect	respect	NOUN
ftr-344	347	12	to	to	ADP
ftr-344	347	13	either	either	DET
ftr-344	347	14	taxpayer	taxpayer	NOUN
ftr-344	347	15	.	.	PUNCT
ftr-344	348	1	two	two	NUM
ftr-344	348	2	of	of	ADP
ftr-344	348	3	the	the	DET
ftr-344	348	4	three	three	NUM
ftr-344	348	5	judges	judge	NOUN
ftr-344	348	6	on	on	ADP
ftr-344	348	7	the	the	DET
ftr-344	348	8	fifth	fifth	ADJ
ftr-344	348	9	circuit	circuit	NOUN
ftr-344	348	10	panel	panel	NOUN
ftr-344	348	11	,	,	PUNCT
ftr-344	348	12	however	however	ADV
ftr-344	348	13	,	,	PUNCT
ftr-344	348	14	distinguished	distinguish	VERB
ftr-344	348	15	between	between	ADP
ftr-344	348	16	mr	mr	PROPN
ftr-344	348	17	.	.	PROPN
ftr-344	348	18	and	and	CCONJ
ftr-344	348	19	mrs	mrs	PROPN
ftr-344	348	20	.	.	PROPN
ftr-344	348	21	gotcher	gotcher	PROPN
ftr-344	348	22	;	;	PUNCT
ftr-344	348	23	mrs	mrs	PROPN
ftr-344	348	24	.	.	PROPN
ftr-344	348	25	gotcher	gotcher	PROPN
ftr-344	348	26	's	's	PART
ftr-344	348	27	purpose	purpose	NOUN
ftr-344	348	28	was	be	AUX
ftr-344	348	29	personal	personal	ADJ
ftr-344	348	30	but	but	CCONJ
ftr-344	348	31	mr	mr	PROPN
ftr-344	348	32	.	.	PROPN
ftr-344	348	33	gotcher	gotcher	PROPN
ftr-344	348	34	's	's	PART
ftr-344	348	35	was	be	AUX
ftr-344	348	36	business	business	NOUN
ftr-344	348	37	.	.	PUNCT
ftr-344	349	1	putting	put	VERB
ftr-344	349	2	aside	aside	ADP
ftr-344	349	3	the	the	DET
ftr-344	349	4	implicit	implicit	ADJ
ftr-344	349	5	sexism	sexism	NOUN
ftr-344	349	6	in	in	ADP
ftr-344	349	7	this	this	DET
ftr-344	349	8	view	view	NOUN
ftr-344	349	9	,	,	PUNCT
ftr-344	349	10	it	it	PRON
ftr-344	349	11	underscores	underscore	VERB
ftr-344	349	12	the	the	DET
ftr-344	349	13	internal	internal	ADJ
ftr-344	349	14	inconsistency	inconsistency	NOUN
ftr-344	349	15	of	of	ADP
ftr-344	349	16	the	the	DET
ftr-344	349	17	court	court	NOUN
ftr-344	349	18	's	's	PART
ftr-344	349	19	stated	state	VERB
ftr-344	349	20	rationale	rationale	NOUN
ftr-344	349	21	.	.	PUNCT
ftr-344	350	1	if	if	SCONJ
ftr-344	350	2	it	it	PRON
ftr-344	350	3	is	be	AUX
ftr-344	350	4	the	the	DET
ftr-344	350	5	payor	payor	NOUN
ftr-344	350	6	's	's	PART
ftr-344	350	7	purpose	purpose	NOUN
ftr-344	350	8	that	that	PRON
ftr-344	350	9	is	be	AUX
ftr-344	350	10	determinative	determinative	ADJ
ftr-344	350	11	,	,	PUNCT
ftr-344	350	12	then	then	ADV
ftr-344	350	13	the	the	DET
ftr-344	350	14	payee	payee	NOUN
ftr-344	350	15	's	's	PART
ftr-344	350	16	purpose	purpose	NOUN
ftr-344	350	17	ought	ought	AUX
ftr-344	350	18	not	not	PART
ftr-344	350	19	matter	matter	VERB
ftr-344	350	20	.	.	PUNCT
ftr-344	351	1	what	what	PRON
ftr-344	351	2	the	the	DET
ftr-344	351	3	internal	internal	ADJ
ftr-344	351	4	inconsistencies	inconsistency	NOUN
ftr-344	351	5	of	of	ADP
ftr-344	351	6	the	the	DET
ftr-344	351	7	gotcher	gotcher	PROPN
ftr-344	351	8	opinion	opinion	NOUN
ftr-344	351	9	reveal	reveal	NOUN
ftr-344	351	10	is	be	AUX
ftr-344	351	11	the	the	DET
ftr-344	351	12	tension	tension	NOUN
ftr-344	351	13	between	between	ADP
ftr-344	351	14	the	the	DET
ftr-344	351	15	glenshaw	glenshaw	ADJ
ftr-344	351	16	glass	glass	NOUN
ftr-344	351	17	definition	definition	NOUN
ftr-344	351	18	and	and	CCONJ
ftr-344	351	19	the	the	DET
ftr-344	351	20	apparent	apparent	ADJ
ftr-344	351	21	legal	legal	ADJ
ftr-344	351	22	structure	structure	NOUN
ftr-344	351	23	of	of	ADP
ftr-344	351	24	which	which	PRON
ftr-344	351	25	it	it	PRON
ftr-344	351	26	is	be	AUX
ftr-344	351	27	a	a	DET
ftr-344	351	28	part	part	NOUN
ftr-344	351	29	(	(	PUNCT
ftr-344	351	30	in	in	ADP
ftr-344	351	31	which	which	PRON
ftr-344	351	32	all	all	PRON
ftr-344	351	33	realized	realize	VERB
ftr-344	351	34	accessions	accession	NOUN
ftr-344	351	35	are	be	AUX
ftr-344	351	36	income	income	NOUN
ftr-344	351	37	unless	unless	SCONJ
ftr-344	351	38	specifically	specifically	ADV
ftr-344	351	39	excluded	exclude	VERB
ftr-344	351	40	)	)	PUNCT
ftr-344	351	41	,	,	PUNCT
ftr-344	351	42	and	and	CCONJ
ftr-344	351	43	the	the	DET
ftr-344	351	44	difficulties	difficulty	NOUN
ftr-344	351	45	of	of	ADP
ftr-344	351	46	administering	administer	VERB
ftr-344	351	47	a	a	DET
ftr-344	351	48	tax	tax	NOUN
ftr-344	351	49	system	system	NOUN
ftr-344	351	50	consistent	consistent	ADJ
ftr-344	351	51	with	with	ADP
ftr-344	351	52	that	that	DET
ftr-344	351	53	structure	structure	NOUN
ftr-344	351	54	.	.	PUNCT
ftr-344	352	1	the	the	DET
ftr-344	352	2	tension	tension	NOUN
ftr-344	352	3	is	be	AUX
ftr-344	352	4	evident	evident	ADJ
ftr-344	352	5	in	in	ADP
ftr-344	352	6	the	the	DET
ftr-344	352	7	irs	irs	PROPN
ftr-344	352	8	's	's	PART
ftr-344	352	9	litigation	litigation	NOUN
ftr-344	352	10	of	of	ADP
ftr-344	352	11	gotcher	gotcher	PROPN
ftr-344	352	12	even	even	ADV
ftr-344	352	13	though	though	SCONJ
ftr-344	352	14	in	in	ADP
ftr-344	352	15	1963	1963	NUM
ftr-344	352	16	it	it	PRON
ftr-344	352	17	had	have	AUX
ftr-344	352	18	issued	issue	VERB
ftr-344	352	19	a	a	DET
ftr-344	352	20	ruling	ruling	NOUN
ftr-344	352	21	in	in	ADP
ftr-344	352	22	which	which	PRON
ftr-344	352	23	it	it	PRON
ftr-344	352	24	reached	reach	VERB
ftr-344	352	25	a	a	DET
ftr-344	352	26	conclusion	conclusion	NOUN
ftr-344	352	27	apparently	apparently	ADV
ftr-344	352	28	at	at	ADP
ftr-344	352	29	odds	odd	NOUN
ftr-344	352	30	with	with	ADP
ftr-344	352	31	its	its	PRON
ftr-344	352	32	litigating	litigating	NOUN
ftr-344	352	33	position	position	NOUN
ftr-344	352	34	in	in	ADP
ftr-344	352	35	gotcher	gotcher	PROPN
ftr-344	352	36	.	.	PUNCT
ftr-344	353	1	the	the	DET
ftr-344	353	2	ruling	ruling	NOUN
ftr-344	353	3	held	hold	VERB
ftr-344	353	4	that	that	SCONJ
ftr-344	353	5	amounts	amount	NOUN
ftr-344	353	6	paid	pay	VERB
ftr-344	353	7	by	by	ADP
ftr-344	353	8	a	a	DET
ftr-344	353	9	potential	potential	ADJ
ftr-344	353	10	employer	employer	NOUN
ftr-344	353	11	in	in	ADP
ftr-344	353	12	one	one	NUM
ftr-344	353	13	state	state	NOUN
ftr-344	353	14	to	to	PART
ftr-344	353	15	reimburse	reimburse	VERB
ftr-344	353	16	individuals	individual	NOUN
ftr-344	353	17	who	who	PRON
ftr-344	353	18	incurred	incur	VERB
ftr-344	353	19	expenses	expense	NOUN
ftr-344	353	20	in	in	ADP
ftr-344	353	21	travelling	travel	VERB
ftr-344	353	22	from	from	ADP
ftr-344	353	23	another	another	DET
ftr-344	353	24	state	state	NOUN
ftr-344	353	25	to	to	PART
ftr-344	353	26	undergo	undergo	VERB
ftr-344	353	27	interviews	interview	NOUN
ftr-344	353	28	for	for	ADP
ftr-344	353	29	potential	potential	ADJ
ftr-344	353	30	employment	employment	NOUN
ftr-344	353	31	were	be	AUX
ftr-344	353	32	neither	neither	CCONJ
ftr-344	353	33	2011	2011	NUM
ftr-344	353	34	]	]	PUNCT
ftr-344	353	35	311	311	NUM
ftr-344	353	36	florida	florida	PROPN
ftr-344	353	37	tax	tax	NOUN
ftr-344	353	38	review	review	NOUN
ftr-344	353	39	wages	wage	NOUN
ftr-344	353	40	nor	nor	CCONJ
ftr-344	353	41	income	income	NOUN
ftr-344	353	42	.	.	PUNCT
ftr-344	353	43	"	"	PUNCT
ftr-344	354	1	the	the	DET
ftr-344	354	2	conclusion	conclusion	NOUN
ftr-344	354	3	that	that	SCONJ
ftr-344	354	4	the	the	DET
ftr-344	354	5	amounts	amount	NOUN
ftr-344	354	6	are	be	AUX
ftr-344	354	7	not	not	PART
ftr-344	354	8	wages	wage	NOUN
ftr-344	354	9	is	be	AUX
ftr-344	354	10	obvious	obvious	ADJ
ftr-344	354	11	,	,	PUNCT
ftr-344	354	12	but	but	CCONJ
ftr-344	354	13	the	the	DET
ftr-344	354	14	conclusion	conclusion	NOUN
ftr-344	354	15	that	that	SCONJ
ftr-344	354	16	they	they	PRON
ftr-344	354	17	are	be	AUX
ftr-344	354	18	not	not	PART
ftr-344	354	19	income	income	NOUN
ftr-344	354	20	is	be	AUX
ftr-344	354	21	not	not	PART
ftr-344	354	22	.	.	PUNCT
ftr-344	355	1	perhaps	perhaps	ADV
ftr-344	355	2	the	the	DET
ftr-344	355	3	irs	irs	PROPN
ftr-344	355	4	did	do	AUX
ftr-344	355	5	n't	not	PART
ftr-344	355	6	think	think	VERB
ftr-344	355	7	there	there	PRON
ftr-344	355	8	was	be	VERB
ftr-344	355	9	an	an	DET
ftr-344	355	10	element	element	NOUN
ftr-344	355	11	of	of	ADP
ftr-344	355	12	enjoyment	enjoyment	NOUN
ftr-344	355	13	(	(	PUNCT
ftr-344	355	14	personal	personal	ADJ
ftr-344	355	15	consumption	consumption	NOUN
ftr-344	355	16	)	)	PUNCT
ftr-344	355	17	in	in	ADP
ftr-344	355	18	the	the	DET
ftr-344	355	19	situation	situation	NOUN
ftr-344	355	20	in	in	ADP
ftr-344	355	21	the	the	DET
ftr-344	355	22	ruling	ruling	NOUN
ftr-344	355	23	but	but	CCONJ
ftr-344	355	24	suspected	suspect	VERB
ftr-344	355	25	the	the	DET
ftr-344	355	26	existence	existence	NOUN
ftr-344	355	27	of	of	ADP
ftr-344	355	28	such	such	DET
ftr-344	355	29	an	an	DET
ftr-344	355	30	element	element	NOUN
ftr-344	355	31	in	in	ADP
ftr-344	355	32	gotcher	gotcher	PROPN
ftr-344	355	33	,	,	PUNCT
ftr-344	355	34	but	but	CCONJ
ftr-344	355	35	we	we	PRON
ftr-344	355	36	do	do	AUX
ftr-344	355	37	not	not	PART
ftr-344	355	38	know	know	VERB
ftr-344	355	39	because	because	SCONJ
ftr-344	355	40	the	the	DET
ftr-344	355	41	ruling	ruling	NOUN
ftr-344	355	42	limits	limit	VERB
ftr-344	355	43	itself	itself	PRON
ftr-344	355	44	to	to	ADP
ftr-344	355	45	describing	describe	VERB
ftr-344	355	46	the	the	DET
ftr-344	355	47	situation	situation	NOUN
ftr-344	355	48	and	and	CCONJ
ftr-344	355	49	providing	provide	VERB
ftr-344	355	50	a	a	DET
ftr-344	355	51	conclusion	conclusion	NOUN
ftr-344	355	52	.	.	PUNCT
ftr-344	356	1	no	no	DET
ftr-344	356	2	rationale	rationale	NOUN
ftr-344	356	3	is	be	AUX
ftr-344	356	4	given	give	VERB
ftr-344	356	5	.	.	PUNCT
ftr-344	357	1	to	to	ADP
ftr-344	357	2	us	we	PRON
ftr-344	357	3	,	,	PUNCT
ftr-344	357	4	the	the	DET
ftr-344	357	5	ruling	ruling	NOUN
ftr-344	357	6	and	and	CCONJ
ftr-344	357	7	the	the	DET
ftr-344	357	8	litigation	litigation	NOUN
ftr-344	357	9	of	of	ADP
ftr-344	357	10	gotcher	gotcher	PROPN
ftr-344	357	11	within	within	ADP
ftr-344	357	12	the	the	DET
ftr-344	357	13	same	same	ADJ
ftr-344	357	14	time	time	NOUN
ftr-344	357	15	frame	frame	NOUN
ftr-344	357	16	reveal	reveal	VERB
ftr-344	357	17	an	an	DET
ftr-344	357	18	agency	agency	NOUN
ftr-344	357	19	trying	try	VERB
ftr-344	357	20	to	to	PART
ftr-344	357	21	find	find	VERB
ftr-344	357	22	its	its	PRON
ftr-344	357	23	way.59	way.59	NOUN
ftr-344	357	24	the	the	DET
ftr-344	357	25	irs	irs	PROPN
ftr-344	357	26	apparently	apparently	ADV
ftr-344	357	27	resolved	resolve	VERB
ftr-344	357	28	the	the	DET
ftr-344	357	29	tension	tension	NOUN
ftr-344	357	30	by	by	ADP
ftr-344	357	31	deciding	decide	VERB
ftr-344	357	32	to	to	PART
ftr-344	357	33	make	make	VERB
ftr-344	357	34	the	the	DET
ftr-344	357	35	gotcher	gotcher	ADJ
ftr-344	357	36	argument	argument	NOUN
ftr-344	357	37	only	only	ADV
ftr-344	357	38	in	in	ADP
ftr-344	357	39	very	very	ADV
ftr-344	357	40	public	public	ADJ
ftr-344	357	41	situations	situation	NOUN
ftr-344	357	42	involving	involve	VERB
ftr-344	357	43	relatively	relatively	ADV
ftr-344	357	44	large	large	ADJ
ftr-344	357	45	amounts.60	amounts.60	PROPN
ftr-344	357	46	after	after	ADP
ftr-344	357	47	gotcher	gotcher	PROPN
ftr-344	357	48	the	the	DET
ftr-344	357	49	administered	administered	ADJ
ftr-344	357	50	definition	definition	NOUN
ftr-344	357	51	of	of	ADP
ftr-344	357	52	income	income	NOUN
ftr-344	357	53	would	would	AUX
ftr-344	357	54	seem	seem	VERB
ftr-344	357	55	to	to	PART
ftr-344	357	56	be	be	AUX
ftr-344	357	57	something	something	PRON
ftr-344	357	58	like	like	ADP
ftr-344	357	59	:	:	PUNCT
ftr-344	357	60	"	"	PUNCT
ftr-344	357	61	gross	gross	ADJ
ftr-344	357	62	income	income	NOUN
ftr-344	357	63	is	be	AUX
ftr-344	357	64	all	all	PRON
ftr-344	357	65	accessions	accession	NOUN
ftr-344	357	66	to	to	ADP
ftr-344	357	67	wealth	wealth	NOUN
ftr-344	357	68	,	,	PUNCT
ftr-344	357	69	clearly	clearly	ADV
ftr-344	357	70	realized	realize	VERB
ftr-344	357	71	,	,	PUNCT
ftr-344	357	72	over	over	ADP
ftr-344	357	73	which	which	PRON
ftr-344	357	74	the	the	DET
ftr-344	357	75	taxpayer	taxpayer	NOUN
ftr-344	357	76	has	have	VERB
ftr-344	357	77	dominion	dominion	NOUN
ftr-344	357	78	,	,	PUNCT
ftr-344	357	79	unless	unless	SCONJ
ftr-344	357	80	excluded	exclude	VERB
ftr-344	357	81	by	by	ADP
ftr-344	357	82	statute	statute	NOUN
ftr-344	357	83	,	,	PUNCT
ftr-344	357	84	or	or	CCONJ
ftr-344	357	85	by	by	ADP
ftr-344	357	86	the	the	DET
ftr-344	357	87	irs	irs	PROPN
ftr-344	357	88	's	be	AUX
ftr-344	357	89	not	not	PART
ftr-344	357	90	ever	ever	ADV
ftr-344	357	91	having	having	AUX
ftr-344	357	92	attempted	attempt	VERB
ftr-344	357	93	to	to	PART
ftr-344	357	94	tax	tax	VERB
ftr-344	357	95	it	it	PRON
ftr-344	357	96	,	,	PUNCT
ftr-344	357	97	or	or	CCONJ
ftr-344	357	98	by	by	ADP
ftr-344	357	99	the	the	DET
ftr-344	357	100	irs	irs	PROPN
ftr-344	357	101	's	's	PART
ftr-344	357	102	having	having	AUX
ftr-344	357	103	announced	announce	VERB
ftr-344	357	104	an	an	DET
ftr-344	357	105	administratively	administratively	ADV
ftr-344	357	106	created	create	VERB
ftr-344	357	107	exclusion	exclusion	NOUN
ftr-344	357	108	pursuant	pursuant	ADJ
ftr-344	357	109	to	to	ADP
ftr-344	357	110	no	no	DET
ftr-344	357	111	specific	specific	ADJ
ftr-344	357	112	authority	authority	NOUN
ftr-344	357	113	whatsoever	whatsoever	ADV
ftr-344	357	114	or	or	CCONJ
ftr-344	357	115	by	by	ADP
ftr-344	357	116	the	the	DET
ftr-344	357	117	irs	irs	PROPN
ftr-344	357	118	's	's	PART
ftr-344	357	119	having	having	AUX
ftr-344	357	120	taken	take	VERB
ftr-344	357	121	the	the	DET
ftr-344	357	122	position	position	NOUN
ftr-344	357	123	that	that	SCONJ
ftr-344	357	124	it	it	PRON
ftr-344	357	125	is	be	AUX
ftr-344	357	126	income	income	NOUN
ftr-344	357	127	but	but	CCONJ
ftr-344	357	128	having	have	VERB
ftr-344	357	129	a	a	DET
ftr-344	357	130	court	court	NOUN
ftr-344	357	131	,	,	PUNCT
ftr-344	357	132	albeit	albeit	SCONJ
ftr-344	357	133	not	not	PART
ftr-344	357	134	the	the	DET
ftr-344	357	135	supreme	supreme	PROPN
ftr-344	357	136	court	court	PROPN
ftr-344	357	137	,	,	PUNCT
ftr-344	357	138	disagree	disagree	VERB
ftr-344	357	139	in	in	ADP
ftr-344	357	140	part	part	NOUN
ftr-344	357	141	,	,	PUNCT
ftr-344	357	142	on	on	ADP
ftr-344	357	143	grounds	ground	NOUN
ftr-344	357	144	that	that	PRON
ftr-344	357	145	can	can	AUX
ftr-344	357	146	not	not	PART
ftr-344	357	147	withstand	withstand	VERB
ftr-344	357	148	rigorous	rigorous	ADJ
ftr-344	357	149	analysis	analysis	NOUN
ftr-344	357	150	,	,	PUNCT
ftr-344	357	151	which	which	PRON
ftr-344	357	152	therefore	therefore	ADV
ftr-344	357	153	allows	allow	VERB
ftr-344	357	154	the	the	DET
ftr-344	357	155	irs	irs	PROPN
ftr-344	357	156	to	to	PART
ftr-344	357	157	take	take	VERB
ftr-344	357	158	a	a	DET
ftr-344	357	159	contrary	contrary	ADJ
ftr-344	357	160	position	position	NOUN
ftr-344	357	161	in	in	ADP
ftr-344	357	162	a	a	DET
ftr-344	357	163	case	case	NOUN
ftr-344	357	164	in	in	ADP
ftr-344	357	165	which	which	PRON
ftr-344	357	166	the	the	DET
ftr-344	357	167	amounts	amount	NOUN
ftr-344	357	168	are	be	AUX
ftr-344	357	169	larger	large	ADJ
ftr-344	357	170	.	.	PUNCT
ftr-344	357	171	"	"	PUNCT
ftr-344	358	1	c	c	X
ftr-344	358	2	the	the	DET
ftr-344	358	3	definition	definition	NOUN
ftr-344	358	4	fragments	fragment	VERB
ftr-344	358	5	another	another	DET
ftr-344	358	6	way	way	NOUN
ftr-344	358	7	of	of	ADP
ftr-344	358	8	attacking	attack	VERB
ftr-344	358	9	the	the	DET
ftr-344	358	10	gotcher	gotcher	PROPN
ftr-344	358	11	problem	problem	NOUN
ftr-344	358	12	of	of	ADP
ftr-344	358	13	non	non	ADJ
ftr-344	358	14	-	-	ADJ
ftr-344	358	15	taxable	taxable	ADJ
ftr-344	358	16	consumption	consumption	NOUN
ftr-344	358	17	is	be	AUX
ftr-344	358	18	to	to	PART
ftr-344	358	19	deny	deny	VERB
ftr-344	358	20	a	a	DET
ftr-344	358	21	business	business	NOUN
ftr-344	358	22	expense	expense	NOUN
ftr-344	358	23	deduction	deduction	NOUN
ftr-344	358	24	to	to	ADP
ftr-344	358	25	the	the	DET
ftr-344	358	26	payor	payor	NOUN
ftr-344	358	27	in	in	ADP
ftr-344	358	28	any	any	DET
ftr-344	358	29	situation	situation	NOUN
ftr-344	358	30	that	that	PRON
ftr-344	358	31	contains	contain	VERB
ftr-344	358	32	a	a	DET
ftr-344	358	33	significant	significant	ADJ
ftr-344	358	34	element	element	NOUN
ftr-344	358	35	of	of	ADP
ftr-344	358	36	consumption.61	consumption.61	NOUN
ftr-344	358	37	this	this	DET
ftr-344	358	38	technique	technique	NOUN
ftr-344	358	39	assumes	assume	VERB
ftr-344	358	40	that	that	SCONJ
ftr-344	358	41	the	the	DET
ftr-344	358	42	statutory	statutory	ADJ
ftr-344	358	43	limitation	limitation	NOUN
ftr-344	358	44	will	will	AUX
ftr-344	358	45	restrict	restrict	VERB
ftr-344	358	46	the	the	DET
ftr-344	358	47	deduction	deduction	NOUN
ftr-344	358	48	to	to	ADP
ftr-344	358	49	the	the	DET
ftr-344	358	50	cases	case	NOUN
ftr-344	358	51	that	that	PRON
ftr-344	358	52	have	have	VERB
ftr-344	358	53	the	the	DET
ftr-344	358	54	smallest	small	ADJ
ftr-344	358	55	possibility	possibility	NOUN
ftr-344	358	56	of	of	ADP
ftr-344	358	57	representing	represent	VERB
ftr-344	358	58	consumption	consumption	NOUN
ftr-344	358	59	to	to	ADP
ftr-344	358	60	the	the	DET
ftr-344	358	61	recipient	recipient	NOUN
ftr-344	358	62	and	and	CCONJ
ftr-344	358	63	that	that	SCONJ
ftr-344	358	64	,	,	PUNCT
ftr-344	358	65	in	in	ADP
ftr-344	358	66	the	the	DET
ftr-344	358	67	absence	absence	NOUN
ftr-344	358	68	of	of	ADP
ftr-344	358	69	a	a	DET
ftr-344	358	70	deduction	deduction	NOUN
ftr-344	358	71	,	,	PUNCT
ftr-344	358	72	payors	payor	NOUN
ftr-344	358	73	would	would	AUX
ftr-344	358	74	only	only	ADV
ftr-344	358	75	incur	incur	VERB
ftr-344	358	76	the	the	DET
ftr-344	358	77	expenses	expense	NOUN
ftr-344	358	78	when	when	SCONJ
ftr-344	358	79	the	the	DET
ftr-344	358	80	benefits	benefit	NOUN
ftr-344	358	81	to	to	ADP
ftr-344	358	82	them	they	PRON
ftr-344	358	83	exceeded	exceed	VERB
ftr-344	358	84	any	any	DET
ftr-344	358	85	consumption	consumption	NOUN
ftr-344	358	86	element	element	NOUN
ftr-344	358	87	to	to	ADP
ftr-344	358	88	the	the	DET
ftr-344	358	89	payee	payee	NOUN
ftr-344	358	90	,	,	PUNCT
ftr-344	358	91	thus	thus	ADV
ftr-344	358	92	creating	create	VERB
ftr-344	358	93	an	an	DET
ftr-344	358	94	equilibrium	equilibrium	NOUN
ftr-344	358	95	and	and	CCONJ
ftr-344	358	96	relative	relative	ADJ
ftr-344	358	97	ease	ease	NOUN
ftr-344	358	98	of	of	ADP
ftr-344	358	99	administration	administration	NOUN
ftr-344	358	100	provided	provide	VERB
ftr-344	358	101	by	by	ADP
ftr-344	358	102	the	the	DET
ftr-344	358	103	visibility	visibility	NOUN
ftr-344	358	104	of	of	ADP
ftr-344	358	105	the	the	DET
ftr-344	358	106	deduction	deduction	NOUN
ftr-344	358	107	.	.	PUNCT
ftr-344	359	1	in	in	ADP
ftr-344	359	2	the	the	DET
ftr-344	359	3	employment	employment	NOUN
ftr-344	359	4	context	context	NOUN
ftr-344	359	5	,	,	PUNCT
ftr-344	359	6	congress	congress	PROPN
ftr-344	359	7	attempted	attempt	VERB
ftr-344	359	8	to	to	PART
ftr-344	359	9	provide	provide	VERB
ftr-344	359	10	certainty	certainty	NOUN
ftr-344	359	11	on	on	ADP
ftr-344	359	12	the	the	DET
ftr-344	359	13	definition	definition	NOUN
ftr-344	359	14	of	of	ADP
ftr-344	359	15	income	income	NOUN
ftr-344	359	16	by	by	ADP
ftr-344	359	17	codifying	codify	VERB
ftr-344	359	18	specific	specific	ADJ
ftr-344	359	19	rules	rule	NOUN
ftr-344	359	20	after	after	ADP
ftr-344	359	21	the	the	DET
ftr-344	359	22	irs	irs	PROPN
ftr-344	359	23	58	58	NUM
ftr-344	359	24	.	.	PUNCT
ftr-344	360	1	rev	rev	PROPN
ftr-344	360	2	.	.	PROPN
ftr-344	361	1	rul	rul	PROPN
ftr-344	361	2	.	.	PUNCT
ftr-344	362	1	63	63	NUM
ftr-344	362	2	-	-	SYM
ftr-344	362	3	77	77	NUM
ftr-344	362	4	,	,	PUNCT
ftr-344	362	5	1963	1963	NUM
ftr-344	362	6	-	-	SYM
ftr-344	362	7	1	1	NUM
ftr-344	362	8	c.b	c.b	PROPN
ftr-344	362	9	.	.	PROPN
ftr-344	362	10	177	177	NUM
ftr-344	362	11	.	.	PUNCT
ftr-344	363	1	59	59	NUM
ftr-344	363	2	.	.	PUNCT
ftr-344	364	1	the	the	DET
ftr-344	364	2	year	year	NOUN
ftr-344	364	3	at	at	ADP
ftr-344	364	4	issue	issue	NOUN
ftr-344	364	5	in	in	ADP
ftr-344	364	6	gotcher	gotcher	PROPN
ftr-344	364	7	was	be	AUX
ftr-344	364	8	1960	1960	NUM
ftr-344	364	9	.	.	PUNCT
ftr-344	365	1	the	the	DET
ftr-344	365	2	district	district	NOUN
ftr-344	365	3	court	court	NOUN
ftr-344	365	4	decided	decide	VERB
ftr-344	365	5	gotcher	gotcher	PROPN
ftr-344	365	6	in	in	ADP
ftr-344	365	7	1966	1966	NUM
ftr-344	365	8	,	,	PUNCT
ftr-344	365	9	and	and	CCONJ
ftr-344	365	10	the	the	DET
ftr-344	365	11	court	court	NOUN
ftr-344	365	12	of	of	ADP
ftr-344	365	13	appeals	appeal	NOUN
ftr-344	365	14	in	in	ADP
ftr-344	365	15	1968	1968	NUM
ftr-344	365	16	.	.	PUNCT
ftr-344	366	1	60	60	NUM
ftr-344	366	2	.	.	PUNCT
ftr-344	367	1	there	there	PRON
ftr-344	367	2	are	be	VERB
ftr-344	367	3	no	no	DET
ftr-344	367	4	cases	case	NOUN
ftr-344	367	5	after	after	ADP
ftr-344	367	6	gotcher	gotcher	NOUN
ftr-344	367	7	,	,	PUNCT
ftr-344	367	8	and	and	CCONJ
ftr-344	367	9	the	the	DET
ftr-344	367	10	irs	irs	PROPN
ftr-344	367	11	has	have	AUX
ftr-344	367	12	raised	raise	VERB
ftr-344	367	13	the	the	DET
ftr-344	367	14	income	income	NOUN
ftr-344	367	15	issue	issue	NOUN
ftr-344	367	16	only	only	ADV
ftr-344	367	17	in	in	ADP
ftr-344	367	18	situations	situation	NOUN
ftr-344	367	19	that	that	PRON
ftr-344	367	20	draw	draw	VERB
ftr-344	367	21	significant	significant	ADJ
ftr-344	367	22	public	public	ADJ
ftr-344	367	23	attention	attention	NOUN
ftr-344	367	24	,	,	PUNCT
ftr-344	367	25	as	as	SCONJ
ftr-344	367	26	will	will	AUX
ftr-344	367	27	be	be	AUX
ftr-344	367	28	discussed	discuss	VERB
ftr-344	367	29	later	later	ADV
ftr-344	367	30	.	.	PUNCT
ftr-344	368	1	the	the	DET
ftr-344	368	2	absence	absence	NOUN
ftr-344	368	3	of	of	ADP
ftr-344	368	4	additional	additional	ADJ
ftr-344	368	5	cases	case	NOUN
ftr-344	368	6	is	be	AUX
ftr-344	368	7	surely	surely	ADV
ftr-344	368	8	not	not	PART
ftr-344	368	9	due	due	ADJ
ftr-344	368	10	to	to	ADP
ftr-344	368	11	the	the	DET
ftr-344	368	12	absence	absence	NOUN
ftr-344	368	13	of	of	ADP
ftr-344	368	14	situations	situation	NOUN
ftr-344	368	15	that	that	PRON
ftr-344	368	16	present	present	ADJ
ftr-344	368	17	gotcher	gotcher	PROPN
ftr-344	368	18	issues	issue	NOUN
ftr-344	368	19	.	.	PUNCT
ftr-344	369	1	61	61	NUM
ftr-344	369	2	.	.	PUNCT
ftr-344	369	3	section	section	NOUN
ftr-344	369	4	274	274	NUM
ftr-344	369	5	provides	provide	VERB
ftr-344	369	6	the	the	DET
ftr-344	369	7	clearest	clear	ADJ
ftr-344	369	8	example	example	NOUN
ftr-344	369	9	of	of	ADP
ftr-344	369	10	this	this	DET
ftr-344	369	11	approach	approach	NOUN
ftr-344	369	12	.	.	PUNCT
ftr-344	370	1	for	for	ADP
ftr-344	370	2	example	example	NOUN
ftr-344	370	3	,	,	PUNCT
ftr-344	370	4	§	§	PROPN
ftr-344	370	5	274	274	NUM
ftr-344	370	6	limits	limit	VERB
ftr-344	370	7	the	the	DET
ftr-344	370	8	deduction	deduction	NOUN
ftr-344	370	9	for	for	ADP
ftr-344	370	10	many	many	ADJ
ftr-344	370	11	meals	meal	NOUN
ftr-344	370	12	or	or	CCONJ
ftr-344	370	13	entertainment	entertainment	NOUN
ftr-344	370	14	that	that	PRON
ftr-344	370	15	would	would	AUX
ftr-344	370	16	otherwise	otherwise	ADV
ftr-344	370	17	be	be	AUX
ftr-344	370	18	deductible	deductible	ADJ
ftr-344	370	19	business	business	NOUN
ftr-344	370	20	expenses	expense	NOUN
ftr-344	370	21	to	to	ADP
ftr-344	370	22	50	50	NUM
ftr-344	370	23	percent	percent	NOUN
ftr-344	370	24	of	of	ADP
ftr-344	370	25	the	the	DET
ftr-344	370	26	amount	amount	NOUN
ftr-344	370	27	spent	spend	VERB
ftr-344	370	28	.	.	PUNCT
ftr-344	371	1	i.r.c	i.r.c	NOUN
ftr-344	371	2	.	.	PUNCT
ftr-344	372	1	§	§	PROPN
ftr-344	372	2	274(n	274(n	PROPN
ftr-344	372	3	)	)	PUNCT
ftr-344	372	4	.	.	PUNCT
ftr-344	373	1	312	312	NUM
ftr-344	374	1	[	[	X
ftr-344	374	2	vol	vol	NOUN
ftr-344	374	3	.	.	PUNCT
ftr-344	375	1	11:5	11:5	NUM
ftr-344	375	2	defining	define	VERB
ftr-344	375	3	income	income	NOUN
ftr-344	375	4	suggested	suggest	VERB
ftr-344	375	5	that	that	SCONJ
ftr-344	375	6	fringe	fringe	NOUN
ftr-344	375	7	benefits	benefit	NOUN
ftr-344	375	8	common	common	ADJ
ftr-344	375	9	in	in	ADP
ftr-344	375	10	many	many	ADJ
ftr-344	375	11	workplaces	workplace	NOUN
ftr-344	375	12	were	be	AUX
ftr-344	375	13	actually	actually	ADV
ftr-344	375	14	income	income	NOUN
ftr-344	375	15	,	,	PUNCT
ftr-344	375	16	prompting	prompt	VERB
ftr-344	375	17	howls	howl	NOUN
ftr-344	375	18	of	of	ADP
ftr-344	375	19	protest	protest	NOUN
ftr-344	375	20	from	from	ADP
ftr-344	375	21	business	business	NOUN
ftr-344	375	22	and	and	CCONJ
ftr-344	375	23	industry	industry	NOUN
ftr-344	375	24	groups.62	groups.62	NOUN
ftr-344	375	25	a	a	DET
ftr-344	375	26	similarly	similarly	ADV
ftr-344	375	27	vitriolic	vitriolic	ADJ
ftr-344	375	28	public	public	ADJ
ftr-344	375	29	reaction	reaction	NOUN
ftr-344	375	30	led	lead	VERB
ftr-344	375	31	the	the	DET
ftr-344	375	32	irs	irs	PROPN
ftr-344	375	33	to	to	PART
ftr-344	375	34	abandon	abandon	VERB
ftr-344	375	35	the	the	DET
ftr-344	375	36	possibility	possibility	NOUN
ftr-344	375	37	of	of	ADP
ftr-344	375	38	taking	take	VERB
ftr-344	375	39	the	the	DET
ftr-344	375	40	position	position	NOUN
ftr-344	375	41	that	that	SCONJ
ftr-344	375	42	frequent	frequent	ADJ
ftr-344	375	43	flyer	flyer	NOUN
ftr-344	375	44	miles	mile	NOUN
ftr-344	375	45	accumulated	accumulate	VERB
ftr-344	375	46	while	while	SCONJ
ftr-344	375	47	on	on	ADP
ftr-344	375	48	business	business	NOUN
ftr-344	375	49	travel	travel	NOUN
ftr-344	375	50	paid	pay	VERB
ftr-344	375	51	for	for	ADP
ftr-344	375	52	by	by	ADP
ftr-344	375	53	an	an	DET
ftr-344	375	54	employer	employer	NOUN
ftr-344	375	55	(	(	PUNCT
ftr-344	375	56	and	and	CCONJ
ftr-344	375	57	properly	properly	ADV
ftr-344	375	58	excluded	exclude	VERB
ftr-344	375	59	from	from	ADP
ftr-344	375	60	income	income	NOUN
ftr-344	375	61	under	under	ADP
ftr-344	375	62	section	section	NOUN
ftr-344	375	63	132	132	NUM
ftr-344	375	64	as	as	ADP
ftr-344	375	65	a	a	DET
ftr-344	375	66	working	work	VERB
ftr-344	375	67	condition	condition	NOUN
ftr-344	375	68	fringe	fringe	NOUN
ftr-344	375	69	)	)	PUNCT
ftr-344	375	70	produced	produce	VERB
ftr-344	375	71	income	income	NOUN
ftr-344	375	72	to	to	ADP
ftr-344	375	73	employees	employee	NOUN
ftr-344	375	74	when	when	SCONJ
ftr-344	375	75	used	use	VERB
ftr-344	375	76	to	to	PART
ftr-344	375	77	obtain	obtain	VERB
ftr-344	375	78	free	free	ADJ
ftr-344	375	79	personal	personal	ADJ
ftr-344	375	80	travel	travel	NOUN
ftr-344	375	81	.	.	PUNCT
ftr-344	376	1	the	the	DET
ftr-344	376	2	difficulty	difficulty	NOUN
ftr-344	376	3	of	of	ADP
ftr-344	376	4	reconciling	reconcile	VERB
ftr-344	376	5	the	the	DET
ftr-344	376	6	positive	positive	ADJ
ftr-344	376	7	law	law	NOUN
ftr-344	376	8	definition	definition	NOUN
ftr-344	376	9	of	of	ADP
ftr-344	376	10	incomethe	incomethe	DET
ftr-344	376	11	statutory	statutory	ADJ
ftr-344	376	12	structure	structure	NOUN
ftr-344	376	13	in	in	ADP
ftr-344	376	14	which	which	PRON
ftr-344	376	15	the	the	DET
ftr-344	376	16	apparently	apparently	ADV
ftr-344	376	17	broad	broad	ADJ
ftr-344	376	18	glenshaw	glenshaw	ADJ
ftr-344	376	19	glass	glass	NOUN
ftr-344	376	20	definition	definition	NOUN
ftr-344	376	21	is	be	AUX
ftr-344	376	22	followed	follow	VERB
ftr-344	376	23	by	by	ADP
ftr-344	376	24	specific	specific	ADJ
ftr-344	376	25	exclusions	exclusion	NOUN
ftr-344	376	26	-	-	PUNCT
ftr-344	376	27	with	with	ADP
ftr-344	376	28	the	the	DET
ftr-344	376	29	need	need	NOUN
ftr-344	376	30	to	to	PART
ftr-344	376	31	administer	administer	VERB
ftr-344	376	32	the	the	DET
ftr-344	376	33	tax	tax	NOUN
ftr-344	376	34	law	law	NOUN
ftr-344	376	35	,	,	PUNCT
ftr-344	376	36	is	be	AUX
ftr-344	376	37	nicely	nicely	ADV
ftr-344	376	38	illustrated	illustrate	VERB
ftr-344	376	39	by	by	ADP
ftr-344	376	40	the	the	DET
ftr-344	376	41	quandary	quandary	NOUN
ftr-344	376	42	into	into	ADP
ftr-344	376	43	which	which	PRON
ftr-344	376	44	an	an	DET
ftr-344	376	45	elementary	elementary	ADJ
ftr-344	376	46	school	school	NOUN
ftr-344	376	47	principal	principal	NOUN
ftr-344	376	48	put	put	VERB
ftr-344	376	49	the	the	DET
ftr-344	376	50	irs	irs	PROPN
ftr-344	376	51	in	in	ADP
ftr-344	376	52	the	the	DET
ftr-344	376	53	late	late	ADJ
ftr-344	376	54	1960s	1960	NOUN
ftr-344	376	55	.	.	PUNCT
ftr-344	377	1	in	in	ADP
ftr-344	377	2	1967	1967	NUM
ftr-344	377	3	and	and	CCONJ
ftr-344	377	4	1968	1968	NUM
ftr-344	377	5	,	,	PUNCT
ftr-344	377	6	the	the	DET
ftr-344	377	7	elementary	elementary	ADJ
ftr-344	377	8	school	school	NOUN
ftr-344	377	9	principal	principal	NOUN
ftr-344	377	10	,	,	PUNCT
ftr-344	377	11	mr	mr	PROPN
ftr-344	377	12	.	.	PROPN
ftr-344	377	13	haverly	haverly	ADV
ftr-344	377	14	,	,	PUNCT
ftr-344	377	15	received	receive	VERB
ftr-344	377	16	unsolicited	unsolicited	ADJ
ftr-344	377	17	textbooks	textbook	NOUN
ftr-344	377	18	from	from	ADP
ftr-344	377	19	publishers	publisher	NOUN
ftr-344	377	20	,	,	PUNCT
ftr-344	377	21	as	as	SCONJ
ftr-344	377	22	all	all	PRON
ftr-344	377	23	of	of	ADP
ftr-344	377	24	us	we	PRON
ftr-344	377	25	in	in	ADP
ftr-344	377	26	academia	academia	NOUN
ftr-344	377	27	still	still	ADV
ftr-344	377	28	do	do	VERB
ftr-344	377	29	.	.	PUNCT
ftr-344	378	1	4	4	NUM
ftr-344	378	2	in	in	ADP
ftr-344	378	3	1968	1968	NUM
ftr-344	378	4	mr	mr	PROPN
ftr-344	378	5	.	.	PROPN
ftr-344	378	6	haverly	haverly	ADV
ftr-344	378	7	not	not	PART
ftr-344	378	8	only	only	ADV
ftr-344	378	9	gave	give	VERB
ftr-344	378	10	the	the	DET
ftr-344	378	11	books	book	NOUN
ftr-344	378	12	to	to	ADP
ftr-344	378	13	his	his	PRON
ftr-344	378	14	school	school	NOUN
ftr-344	378	15	's	's	PART
ftr-344	378	16	library	library	NOUN
ftr-344	378	17	but	but	CCONJ
ftr-344	378	18	also	also	ADV
ftr-344	378	19	took	take	VERB
ftr-344	378	20	a	a	DET
ftr-344	378	21	charitable	charitable	ADJ
ftr-344	378	22	contribution	contribution	NOUN
ftr-344	378	23	deduction	deduction	NOUN
ftr-344	378	24	therefor	therefor	ADV
ftr-344	378	25	.	.	PUNCT
ftr-344	379	1	apparently	apparently	ADV
ftr-344	379	2	flummoxed	flummox	VERB
ftr-344	379	3	by	by	ADP
ftr-344	379	4	this	this	DET
ftr-344	379	5	action	action	NOUN
ftr-344	379	6	the	the	DET
ftr-344	379	7	irs	irs	PROPN
ftr-344	379	8	in	in	ADP
ftr-344	379	9	1970	1970	NUM
ftr-344	379	10	issued	issue	VERB
ftr-344	379	11	a	a	DET
ftr-344	379	12	revenue	revenue	NOUN
ftr-344	379	13	ruling	ruling	NOUN
ftr-344	379	14	in	in	ADP
ftr-344	379	15	which	which	PRON
ftr-344	379	16	it	it	PRON
ftr-344	379	17	took	take	VERB
ftr-344	379	18	the	the	DET
ftr-344	379	19	position	position	NOUN
ftr-344	379	20	that	that	PRON
ftr-344	379	21	unsolicited	unsolicited	ADJ
ftr-344	379	22	books	book	NOUN
ftr-344	379	23	received	receive	VERB
ftr-344	379	24	by	by	ADP
ftr-344	379	25	a	a	DET
ftr-344	379	26	book	book	NOUN
ftr-344	379	27	reviewer	reviewer	NOUN
ftr-344	379	28	were	be	AUX
ftr-344	379	29	income	income	NOUN
ftr-344	379	30	to	to	ADP
ftr-344	379	31	the	the	DET
ftr-344	379	32	reviewer	reviewer	NOUN
ftr-344	379	33	,	,	PUNCT
ftr-344	379	34	reasoning	reason	VERB
ftr-344	379	35	that	that	SCONJ
ftr-344	379	36	they	they	PRON
ftr-344	379	37	were	be	AUX
ftr-344	379	38	an	an	DET
ftr-344	379	39	accession	accession	NOUN
ftr-344	379	40	to	to	ADP
ftr-344	379	41	the	the	DET
ftr-344	379	42	reviewer	reviewer	NOUN
ftr-344	379	43	's	's	PART
ftr-344	379	44	wealth	wealth	NOUN
ftr-344	379	45	not	not	PART
ftr-344	379	46	excluded	exclude	VERB
ftr-344	379	47	by	by	ADP
ftr-344	379	48	any	any	DET
ftr-344	379	49	statutory	statutory	ADJ
ftr-344	379	50	provision.6	provision.6	NOUN
ftr-344	379	51	'	'	PART
ftr-344	379	52	later	later	ADV
ftr-344	379	53	that	that	DET
ftr-344	379	54	same	same	ADJ
ftr-344	379	55	year	year	NOUN
ftr-344	379	56	,	,	PUNCT
ftr-344	379	57	it	it	PRON
ftr-344	379	58	superseded	supersede	VERB
ftr-344	379	59	that	that	SCONJ
ftr-344	379	60	ruling	ruling	NOUN
ftr-344	379	61	with	with	ADP
ftr-344	379	62	another	another	DET
ftr-344	379	63	one	one	NOUN
ftr-344	379	64	which	which	PRON
ftr-344	379	65	held	hold	VERB
ftr-344	379	66	that	that	SCONJ
ftr-344	379	67	receiving	receive	VERB
ftr-344	379	68	such	such	ADJ
ftr-344	379	69	unsolicited	unsolicited	ADJ
ftr-344	379	70	books	book	NOUN
ftr-344	379	71	and	and	CCONJ
ftr-344	379	72	then	then	ADV
ftr-344	379	73	donating	donate	VERB
ftr-344	379	74	them	they	PRON
ftr-344	379	75	to	to	ADP
ftr-344	379	76	charity	charity	NOUN
ftr-344	379	77	resulted	result	VERB
ftr-344	379	78	in	in	ADP
ftr-344	379	79	income.66	income.66	PROPN
ftr-344	379	80	the	the	DET
ftr-344	379	81	irs	irs	PROPN
ftr-344	379	82	challenged	challenge	VERB
ftr-344	379	83	mr	mr	PROPN
ftr-344	379	84	.	.	PROPN
ftr-344	379	85	haverly	haverly	PROPN
ftr-344	379	86	's	's	PART
ftr-344	379	87	deduction	deduction	NOUN
ftr-344	379	88	,	,	PUNCT
ftr-344	379	89	but	but	CCONJ
ftr-344	379	90	in	in	ADP
ftr-344	379	91	1974	1974	NUM
ftr-344	379	92	the	the	DET
ftr-344	379	93	district	district	NOUN
ftr-344	379	94	court	court	NOUN
ftr-344	379	95	handed	hand	VERB
ftr-344	379	96	the	the	DET
ftr-344	379	97	taxpayer	taxpayer	NOUN
ftr-344	379	98	a	a	DET
ftr-344	379	99	complete	complete	ADJ
ftr-344	379	100	victory	victory	NOUN
ftr-344	379	101	.	.	PUNCT
ftr-344	380	1	the	the	DET
ftr-344	380	2	irs	irs	PROPN
ftr-344	380	3	was	be	AUX
ftr-344	380	4	clearly	clearly	ADV
ftr-344	380	5	bothered	bother	VERB
ftr-344	380	6	by	by	ADP
ftr-344	380	7	the	the	DET
ftr-344	380	8	apparent	apparent	ADJ
ftr-344	380	9	double	double	ADJ
ftr-344	380	10	benefit	benefit	NOUN
ftr-344	380	11	of	of	ADP
ftr-344	380	12	receiving	receive	VERB
ftr-344	380	13	property	property	NOUN
ftr-344	380	14	free	free	ADJ
ftr-344	380	15	of	of	ADP
ftr-344	380	16	tax	tax	NOUN
ftr-344	380	17	and	and	CCONJ
ftr-344	380	18	then	then	ADV
ftr-344	380	19	being	be	AUX
ftr-344	380	20	allowed	allow	VERB
ftr-344	380	21	a	a	DET
ftr-344	380	22	deduction	deduction	NOUN
ftr-344	380	23	for	for	ADP
ftr-344	380	24	giving	give	VERB
ftr-344	380	25	62	62	NUM
ftr-344	380	26	.	.	PUNCT
ftr-344	381	1	testimony	testimony	NOUN
ftr-344	381	2	before	before	ADP
ftr-344	381	3	the	the	DET
ftr-344	381	4	senate	senate	PROPN
ftr-344	381	5	finance	finance	PROPN
ftr-344	381	6	committee	committee	PROPN
ftr-344	381	7	by	by	ADP
ftr-344	381	8	treasury	treasury	PROPN
ftr-344	381	9	assistant	assistant	NOUN
ftr-344	381	10	secretary	secretary	PROPN
ftr-344	381	11	for	for	ADP
ftr-344	381	12	tax	tax	NOUN
ftr-344	381	13	policy	policy	NOUN
ftr-344	381	14	john	john	PROPN
ftr-344	381	15	e.	e.	PROPN
ftr-344	381	16	chapoton	chapoton	PROPN
ftr-344	381	17	in	in	ADP
ftr-344	381	18	1983	1983	NUM
ftr-344	381	19	succinctly	succinctly	ADV
ftr-344	381	20	summarizes	summarize	VERB
ftr-344	381	21	the	the	DET
ftr-344	381	22	irs	irs	PROPN
ftr-344	381	23	action	action	NOUN
ftr-344	381	24	and	and	CCONJ
ftr-344	381	25	public	public	ADJ
ftr-344	381	26	and	and	CCONJ
ftr-344	381	27	congressional	congressional	ADJ
ftr-344	381	28	reaction	reaction	NOUN
ftr-344	381	29	.	.	PUNCT
ftr-344	382	1	treasury	treasury	NOUN
ftr-344	382	2	,	,	PUNCT
ftr-344	382	3	joint	joint	ADJ
ftr-344	382	4	tax	tax	NOUN
ftr-344	382	5	committee	committee	NOUN
ftr-344	382	6	discuss	discuss	VERB
ftr-344	382	7	taxation	taxation	NOUN
ftr-344	382	8	of	of	ADP
ftr-344	382	9	fringe	fringe	NOUN
ftr-344	382	10	benefits	benefit	NOUN
ftr-344	382	11	,	,	PUNCT
ftr-344	382	12	19	19	NUM
ftr-344	382	13	tax	tax	NOUN
ftr-344	382	14	notes	note	NOUN
ftr-344	382	15	1191	1191	NUM
ftr-344	382	16	(	(	PUNCT
ftr-344	382	17	1983	1983	NUM
ftr-344	382	18	)	)	PUNCT
ftr-344	382	19	.	.	PUNCT
ftr-344	383	1	in	in	ADP
ftr-344	383	2	1984	1984	NUM
ftr-344	383	3	congress	congress	PROPN
ftr-344	383	4	enacted	enact	VERB
ftr-344	383	5	§	§	PROPN
ftr-344	383	6	132	132	NUM
ftr-344	383	7	.	.	PUNCT
ftr-344	384	1	see	see	VERB
ftr-344	384	2	kenneth	kenneth	PROPN
ftr-344	384	3	j.	j.	PROPN
ftr-344	384	4	kies	kies	PROPN
ftr-344	384	5	,	,	PUNCT
ftr-344	384	6	analysis	analysis	NOUN
ftr-344	384	7	of	of	ADP
ftr-344	384	8	the	the	DET
ftr-344	384	9	new	new	ADJ
ftr-344	384	10	rules	rule	NOUN
ftr-344	384	11	on	on	ADP
ftr-344	384	12	the	the	DET
ftr-344	384	13	taxation	taxation	NOUN
ftr-344	384	14	of	of	ADP
ftr-344	384	15	fringe	fringe	NOUN
ftr-344	384	16	benefits	benefit	NOUN
ftr-344	384	17	,	,	PUNCT
ftr-344	384	18	24	24	NUM
ftr-344	384	19	tax	tax	NOUN
ftr-344	384	20	notes	note	NOUN
ftr-344	384	21	981	981	NUM
ftr-344	384	22	(	(	PUNCT
ftr-344	384	23	1984	1984	NUM
ftr-344	384	24	)	)	PUNCT
ftr-344	384	25	.	.	PUNCT
ftr-344	385	1	63	63	NUM
ftr-344	385	2	.	.	PUNCT
ftr-344	385	3	announcement	announcement	NOUN
ftr-344	385	4	2002	2002	NUM
ftr-344	385	5	-	-	SYM
ftr-344	385	6	18	18	NUM
ftr-344	385	7	,	,	PUNCT
ftr-344	385	8	2002	2002	NUM
ftr-344	385	9	-	-	SYM
ftr-344	385	10	1	1	NUM
ftr-344	385	11	c.b	c.b	PROPN
ftr-344	385	12	.	.	PROPN
ftr-344	385	13	621	621	NUM
ftr-344	385	14	;	;	PUNCT
ftr-344	385	15	irs	irs	PROPN
ftr-344	385	16	tech	tech	NOUN
ftr-344	385	17	.	.	PUNCT
ftr-344	386	1	adv	adv	PROPN
ftr-344	386	2	.	.	PUNCT
ftr-344	386	3	mem	mem	PROPN
ftr-344	386	4	9547001	9547001	NUM
ftr-344	386	5	(	(	PUNCT
ftr-344	386	6	july	july	PROPN
ftr-344	386	7	11	11	NUM
ftr-344	386	8	,	,	PUNCT
ftr-344	386	9	1995	1995	NUM
ftr-344	386	10	)	)	PUNCT
ftr-344	386	11	,	,	PUNCT
ftr-344	386	12	see	see	VERB
ftr-344	386	13	also	also	ADV
ftr-344	386	14	irs	irs	PROPN
ftr-344	386	15	wrestles	wrestle	NOUN
ftr-344	386	16	with	with	ADP
ftr-344	386	17	frequent	frequent	ADJ
ftr-344	386	18	flyer	flyer	NOUN
ftr-344	386	19	miles	mile	NOUN
ftr-344	386	20	;	;	PUNCT
ftr-344	386	21	clinton	clinton	PROPN
ftr-344	386	22	and	and	CCONJ
ftr-344	386	23	hill	hill	PROPN
ftr-344	386	24	fight	fight	NOUN
ftr-344	386	25	over	over	ADP
ftr-344	386	26	budget	budget	NOUN
ftr-344	386	27	,	,	PUNCT
ftr-344	386	28	69	69	NUM
ftr-344	386	29	tax	tax	NOUN
ftr-344	386	30	notes	note	NOUN
ftr-344	386	31	1157	1157	NUM
ftr-344	386	32	(	(	PUNCT
ftr-344	386	33	1995	1995	NUM
ftr-344	386	34	)	)	PUNCT
ftr-344	386	35	;	;	PUNCT
ftr-344	386	36	sheryl	sheryl	PROPN
ftr-344	386	37	stratton	stratton	PROPN
ftr-344	386	38	&	&	CCONJ
ftr-344	386	39	ryan	ryan	PROPN
ftr-344	386	40	j.	j.	PROPN
ftr-344	386	41	donmoyer	donmoyer	PROPN
ftr-344	386	42	,	,	PUNCT
ftr-344	386	43	do	do	AUX
ftr-344	386	44	n't	not	PART
ftr-344	386	45	ask	ask	VERB
ftr-344	386	46	,	,	PUNCT
ftr-344	386	47	do	do	AUX
ftr-344	386	48	n't	not	PART
ftr-344	386	49	tell	tell	VERB
ftr-344	386	50	:	:	PUNCT
ftr-344	386	51	the	the	DET
ftr-344	386	52	irs	irs	PROPN
ftr-344	386	53	's	's	PART
ftr-344	386	54	frequent	frequent	ADJ
ftr-344	386	55	flier	flier	NOUN
ftr-344	386	56	policy	policy	NOUN
ftr-344	386	57	,	,	PUNCT
ftr-344	386	58	69	69	NUM
ftr-344	386	59	tax	tax	NOUN
ftr-344	386	60	notes	note	NOUN
ftr-344	386	61	1159	1159	NUM
ftr-344	386	62	(	(	PUNCT
ftr-344	386	63	1995	1995	NUM
ftr-344	386	64	)	)	PUNCT
ftr-344	386	65	.	.	PUNCT
ftr-344	387	1	64	64	NUM
ftr-344	387	2	.	.	PUNCT
ftr-344	388	1	haverly	haverly	ADV
ftr-344	388	2	v.	v.	PROPN
ftr-344	388	3	united	united	PROPN
ftr-344	388	4	states	states	PROPN
ftr-344	388	5	,	,	PUNCT
ftr-344	388	6	513	513	NUM
ftr-344	388	7	f.2d	f.2d	NUM
ftr-344	388	8	224	224	NUM
ftr-344	388	9	(	(	PUNCT
ftr-344	388	10	7th	7th	ADJ
ftr-344	388	11	cir	cir	NOUN
ftr-344	388	12	.	.	PUNCT
ftr-344	388	13	1975	1975	NUM
ftr-344	388	14	)	)	PUNCT
ftr-344	388	15	,	,	PUNCT
ftr-344	388	16	cert	cert	PROPN
ftr-344	388	17	.	.	PUNCT
ftr-344	389	1	denied	deny	VERB
ftr-344	389	2	,	,	PUNCT
ftr-344	389	3	423	423	NUM
ftr-344	389	4	u.s	u.s	PROPN
ftr-344	389	5	.	.	PROPN
ftr-344	389	6	912	912	NUM
ftr-344	389	7	(	(	PUNCT
ftr-344	389	8	1975	1975	NUM
ftr-344	389	9	)	)	PUNCT
ftr-344	389	10	.	.	PUNCT
ftr-344	390	1	65	65	NUM
ftr-344	390	2	.	.	PUNCT
ftr-344	391	1	rev	rev	PROPN
ftr-344	391	2	.	.	PUNCT
ftr-344	392	1	rul	rul	NOUN
ftr-344	392	2	.	.	PUNCT
ftr-344	393	1	70	70	NUM
ftr-344	393	2	-	-	SYM
ftr-344	393	3	330	330	NUM
ftr-344	393	4	,	,	PUNCT
ftr-344	393	5	1970	1970	NUM
ftr-344	393	6	-	-	SYM
ftr-344	393	7	1	1	NUM
ftr-344	393	8	c.b	c.b	PROPN
ftr-344	393	9	.	.	PROPN
ftr-344	393	10	14	14	NUM
ftr-344	393	11	.	.	X
ftr-344	394	1	66	66	NUM
ftr-344	394	2	.	.	PUNCT
ftr-344	395	1	rev	rev	PROPN
ftr-344	395	2	.	.	PUNCT
ftr-344	395	3	rul	rul	PROPN
ftr-344	395	4	.	.	PUNCT
ftr-344	396	1	70	70	NUM
ftr-344	396	2	-	-	SYM
ftr-344	396	3	498	498	NUM
ftr-344	396	4	,	,	PUNCT
ftr-344	396	5	1970	1970	NUM
ftr-344	396	6	-	-	SYM
ftr-344	396	7	2	2	NUM
ftr-344	396	8	c.b	c.b	PROPN
ftr-344	396	9	.	.	PROPN
ftr-344	396	10	6	6	NUM
ftr-344	396	11	.	.	PUNCT
ftr-344	396	12	by	by	ADP
ftr-344	396	13	superseding	supersede	VERB
ftr-344	396	14	the	the	DET
ftr-344	396	15	previously	previously	ADV
ftr-344	396	16	issued	issue	VERB
ftr-344	396	17	ruling	rule	VERB
ftr-344	396	18	the	the	DET
ftr-344	396	19	irs	irs	PROPN
ftr-344	396	20	seemed	seem	VERB
ftr-344	396	21	fairly	fairly	ADV
ftr-344	396	22	clearly	clearly	ADV
ftr-344	396	23	to	to	PART
ftr-344	396	24	be	be	AUX
ftr-344	396	25	saying	say	VERB
ftr-344	396	26	that	that	SCONJ
ftr-344	396	27	it	it	PRON
ftr-344	396	28	would	would	AUX
ftr-344	396	29	not	not	PART
ftr-344	396	30	treat	treat	VERB
ftr-344	396	31	mere	mere	ADJ
ftr-344	396	32	receipt	receipt	NOUN
ftr-344	396	33	of	of	ADP
ftr-344	396	34	the	the	DET
ftr-344	396	35	books	book	NOUN
ftr-344	396	36	as	as	ADP
ftr-344	396	37	income	income	NOUN
ftr-344	396	38	.	.	PUNCT
ftr-344	397	1	the	the	DET
ftr-344	397	2	books	book	NOUN
ftr-344	397	3	would	would	AUX
ftr-344	397	4	be	be	AUX
ftr-344	397	5	income	income	NOUN
ftr-344	397	6	only	only	ADV
ftr-344	397	7	if	if	SCONJ
ftr-344	397	8	received	receive	VERB
ftr-344	397	9	and	and	CCONJ
ftr-344	397	10	donated	donate	VERB
ftr-344	397	11	.	.	PUNCT
ftr-344	398	1	67	67	NUM
ftr-344	398	2	.	.	PUNCT
ftr-344	399	1	haverly	haverly	ADV
ftr-344	399	2	v.	v.	PROPN
ftr-344	399	3	united	united	PROPN
ftr-344	399	4	states	states	PROPN
ftr-344	399	5	,	,	PUNCT
ftr-344	399	6	374	374	NUM
ftr-344	399	7	f.	f.	PROPN
ftr-344	399	8	supp	supp	PROPN
ftr-344	399	9	.	.	PUNCT
ftr-344	400	1	1041	1041	NUM
ftr-344	400	2	(	(	PUNCT
ftr-344	400	3	n.d	n.d	PROPN
ftr-344	400	4	.	.	PROPN
ftr-344	400	5	ill	ill	PROPN
ftr-344	400	6	.	.	PROPN
ftr-344	400	7	1974	1974	NUM
ftr-344	400	8	)	)	PUNCT
ftr-344	400	9	,	,	PUNCT
ftr-344	400	10	rev'd	rev'd	VERB
ftr-344	400	11	,	,	PUNCT
ftr-344	400	12	513	513	NUM
ftr-344	400	13	f.2d	f.2d	NOUN
ftr-344	400	14	224	224	NUM
ftr-344	400	15	(	(	PUNCT
ftr-344	400	16	7th	7th	ADJ
ftr-344	400	17	cir	cir	NOUN
ftr-344	400	18	.	.	PUNCT
ftr-344	400	19	1975	1975	NUM
ftr-344	400	20	)	)	PUNCT
ftr-344	400	21	.	.	PUNCT
ftr-344	401	1	2011	2011	NUM
ftr-344	401	2	]	]	PUNCT
ftr-344	401	3	313	313	NUM
ftr-344	401	4	florida	florida	PROPN
ftr-344	401	5	tax	tax	NOUN
ftr-344	401	6	review	review	NOUN
ftr-344	401	7	it	it	PRON
ftr-344	401	8	away	away	ADV
ftr-344	401	9	.	.	PUNCT
ftr-344	402	1	but	but	CCONJ
ftr-344	402	2	the	the	DET
ftr-344	402	3	amount	amount	NOUN
ftr-344	402	4	of	of	ADP
ftr-344	402	5	the	the	DET
ftr-344	402	6	charitable	charitable	ADJ
ftr-344	402	7	contribution	contribution	NOUN
ftr-344	402	8	deduction	deduction	NOUN
ftr-344	402	9	is	be	AUX
ftr-344	402	10	determined	determine	VERB
ftr-344	402	11	by	by	ADP
ftr-344	402	12	the	the	DET
ftr-344	402	13	value	value	NOUN
ftr-344	402	14	of	of	ADP
ftr-344	402	15	the	the	DET
ftr-344	402	16	property	property	NOUN
ftr-344	402	17	donated	donate	VERB
ftr-344	402	18	and	and	CCONJ
ftr-344	402	19	does	do	AUX
ftr-344	402	20	not	not	PART
ftr-344	402	21	depend	depend	VERB
ftr-344	402	22	on	on	ADP
ftr-344	402	23	that	that	DET
ftr-344	402	24	value	value	NOUN
ftr-344	402	25	having	having	AUX
ftr-344	402	26	been	be	AUX
ftr-344	402	27	taxed	tax	VERB
ftr-344	402	28	.	.	PUNCT
ftr-344	403	1	8	8	NUM
ftr-344	403	2	because	because	SCONJ
ftr-344	403	3	there	there	PRON
ftr-344	403	4	was	be	VERB
ftr-344	403	5	no	no	DET
ftr-344	403	6	question	question	NOUN
ftr-344	403	7	of	of	ADP
ftr-344	403	8	the	the	DET
ftr-344	403	9	taxpayer	taxpayer	NOUN
ftr-344	403	10	's	's	PART
ftr-344	403	11	entitlement	entitlement	NOUN
ftr-344	403	12	to	to	ADP
ftr-344	403	13	the	the	DET
ftr-344	403	14	deduction	deduction	NOUN
ftr-344	403	15	,	,	PUNCT
ftr-344	403	16	the	the	DET
ftr-344	403	17	irs	irs	PROPN
ftr-344	403	18	had	have	VERB
ftr-344	403	19	to	to	PART
ftr-344	403	20	litigate	litigate	VERB
ftr-344	403	21	the	the	DET
ftr-344	403	22	issue	issue	NOUN
ftr-344	403	23	from	from	ADP
ftr-344	403	24	the	the	DET
ftr-344	403	25	income	income	NOUN
ftr-344	403	26	side	side	NOUN
ftr-344	403	27	.	.	PUNCT
ftr-344	404	1	as	as	ADP
ftr-344	404	2	to	to	ADP
ftr-344	404	3	the	the	DET
ftr-344	404	4	income	income	NOUN
ftr-344	404	5	issue	issue	NOUN
ftr-344	404	6	,	,	PUNCT
ftr-344	404	7	the	the	DET
ftr-344	404	8	district	district	NOUN
ftr-344	404	9	court	court	NOUN
ftr-344	404	10	was	be	AUX
ftr-344	404	11	unable	unable	ADJ
ftr-344	404	12	to	to	PART
ftr-344	404	13	distinguish	distinguish	VERB
ftr-344	404	14	the	the	DET
ftr-344	404	15	receipt	receipt	NOUN
ftr-344	404	16	of	of	ADP
ftr-344	404	17	books	book	NOUN
ftr-344	404	18	which	which	PRON
ftr-344	404	19	were	be	AUX
ftr-344	404	20	later	later	ADV
ftr-344	404	21	donated	donate	VERB
ftr-344	404	22	to	to	PART
ftr-344	404	23	charity	charity	VERB
ftr-344	404	24	by	by	ADP
ftr-344	404	25	a	a	DET
ftr-344	404	26	taxpayer	taxpayer	NOUN
ftr-344	404	27	who	who	PRON
ftr-344	404	28	took	take	VERB
ftr-344	404	29	a	a	DET
ftr-344	404	30	charitable	charitable	ADJ
ftr-344	404	31	contribution	contribution	NOUN
ftr-344	404	32	deduction	deduction	NOUN
ftr-344	404	33	therefor	therefor	ADP
ftr-344	404	34	from	from	ADP
ftr-344	404	35	the	the	DET
ftr-344	404	36	receipt	receipt	NOUN
ftr-344	404	37	of	of	ADP
ftr-344	404	38	books	book	NOUN
ftr-344	404	39	donated	donate	VERB
ftr-344	404	40	to	to	AUX
ftr-344	404	41	charity	charity	VERB
ftr-344	404	42	by	by	ADP
ftr-344	404	43	a	a	DET
ftr-344	404	44	taxpayer	taxpayer	NOUN
ftr-344	404	45	who	who	PRON
ftr-344	404	46	took	take	VERB
ftr-344	404	47	no	no	DET
ftr-344	404	48	such	such	ADJ
ftr-344	404	49	deduction	deduction	NOUN
ftr-344	404	50	,	,	PUNCT
ftr-344	404	51	or	or	CCONJ
ftr-344	404	52	from	from	ADP
ftr-344	404	53	the	the	DET
ftr-344	404	54	many	many	ADJ
ftr-344	404	55	situations	situation	NOUN
ftr-344	404	56	in	in	ADP
ftr-344	404	57	which	which	PRON
ftr-344	404	58	taxpayers	taxpayer	NOUN
ftr-344	404	59	receive	receive	VERB
ftr-344	404	60	unsolicited	unsolicited	ADJ
ftr-344	404	61	samples	sample	NOUN
ftr-344	404	62	which	which	PRON
ftr-344	404	63	they	they	PRON
ftr-344	404	64	use	use	VERB
ftr-344	404	65	,	,	PUNCT
ftr-344	404	66	exercising	exercise	VERB
ftr-344	404	67	dominion	dominion	NOUN
ftr-344	404	68	in	in	ADP
ftr-344	404	69	ways	way	NOUN
ftr-344	404	70	more	more	ADV
ftr-344	404	71	private	private	ADJ
ftr-344	404	72	than	than	ADP
ftr-344	404	73	the	the	DET
ftr-344	404	74	taking	taking	NOUN
ftr-344	404	75	of	of	ADP
ftr-344	404	76	a	a	DET
ftr-344	404	77	tax	tax	NOUN
ftr-344	404	78	deduction	deduction	NOUN
ftr-344	404	79	but	but	CCONJ
ftr-344	404	80	exercising	exercise	VERB
ftr-344	404	81	dominion	dominion	NOUN
ftr-344	404	82	nonetheless.69	nonetheless.69	NOUN
ftr-344	404	83	it	it	PRON
ftr-344	404	84	reasoned	reason	VERB
ftr-344	404	85	that	that	SCONJ
ftr-344	404	86	all	all	DET
ftr-344	404	87	such	such	ADJ
ftr-344	404	88	situations	situation	NOUN
ftr-344	404	89	were	be	AUX
ftr-344	404	90	the	the	DET
ftr-344	404	91	same	same	ADJ
ftr-344	404	92	with	with	ADP
ftr-344	404	93	respect	respect	NOUN
ftr-344	404	94	to	to	ADP
ftr-344	404	95	the	the	DET
ftr-344	404	96	exercise	exercise	NOUN
ftr-344	404	97	of	of	ADP
ftr-344	404	98	dominion	dominion	NOUN
ftr-344	404	99	and	and	CCONJ
ftr-344	404	100	that	that	SCONJ
ftr-344	404	101	"	"	PUNCT
ftr-344	404	102	a	a	DET
ftr-344	404	103	distinction	distinction	NOUN
ftr-344	404	104	based	base	VERB
ftr-344	404	105	on	on	ADP
ftr-344	404	106	the	the	DET
ftr-344	404	107	value	value	NOUN
ftr-344	404	108	of	of	ADP
ftr-344	404	109	the	the	DET
ftr-344	404	110	sample	sample	NOUN
ftr-344	404	111	,	,	PUNCT
ftr-344	404	112	or	or	CCONJ
ftr-344	404	113	on	on	ADP
ftr-344	404	114	the	the	DET
ftr-344	404	115	particular	particular	ADJ
ftr-344	404	116	way	way	NOUN
ftr-344	404	117	in	in	ADP
ftr-344	404	118	which	which	PRON
ftr-344	404	119	a	a	DET
ftr-344	404	120	recipient	recipient	NOUN
ftr-344	404	121	converts	convert	VERB
ftr-344	404	122	it	it	PRON
ftr-344	404	123	to	to	ADP
ftr-344	404	124	his	his	PRON
ftr-344	404	125	or	or	CCONJ
ftr-344	404	126	her	her	PRON
ftr-344	404	127	own	own	ADJ
ftr-344	404	128	use	use	NOUN
ftr-344	404	129	,	,	PUNCT
ftr-344	404	130	is	be	AUX
ftr-344	404	131	not	not	PART
ftr-344	404	132	acceptable	acceptable	ADJ
ftr-344	404	133	as	as	ADP
ftr-344	404	134	a	a	DET
ftr-344	404	135	matter	matter	NOUN
ftr-344	404	136	of	of	ADP
ftr-344	404	137	law	law	NOUN
ftr-344	404	138	based	base	VERB
ftr-344	404	139	on	on	ADP
ftr-344	404	140	any	any	DET
ftr-344	404	141	applicable	applicable	ADJ
ftr-344	404	142	tax	tax	NOUN
ftr-344	404	143	provision	provision	NOUN
ftr-344	404	144	,	,	PUNCT
ftr-344	404	145	precedent	precedent	NOUN
ftr-344	404	146	or	or	CCONJ
ftr-344	404	147	logic	logic	NOUN
ftr-344	404	148	.	.	PUNCT
ftr-344	405	1	"70	"70	X
ftr-344	406	1	the	the	DET
ftr-344	406	2	second	second	ADJ
ftr-344	406	3	circuit	circuit	NOUN
ftr-344	406	4	reversed	reverse	VERB
ftr-344	406	5	.	.	PUNCT
ftr-344	407	1	although	although	SCONJ
ftr-344	407	2	that	that	DET
ftr-344	407	3	court	court	NOUN
ftr-344	407	4	acknowledged	acknowledge	VERB
ftr-344	407	5	the	the	DET
ftr-344	407	6	unassailable	unassailable	ADJ
ftr-344	407	7	logic	logic	NOUN
ftr-344	407	8	of	of	ADP
ftr-344	407	9	the	the	DET
ftr-344	407	10	district	district	NOUN
ftr-344	407	11	court	court	NOUN
ftr-344	407	12	's	's	PART
ftr-344	407	13	analysis	analysis	NOUN
ftr-344	407	14	,	,	PUNCT
ftr-344	407	15	it	it	PRON
ftr-344	407	16	concluded	conclude	VERB
ftr-344	407	17	,	,	PUNCT
ftr-344	407	18	in	in	ADP
ftr-344	407	19	archetypical	archetypical	ADJ
ftr-344	407	20	common	common	ADJ
ftr-344	407	21	law	law	NOUN
ftr-344	407	22	fashion	fashion	NOUN
ftr-344	407	23	,	,	PUNCT
ftr-344	407	24	that	that	SCONJ
ftr-344	407	25	only	only	ADV
ftr-344	407	26	mr	mr	PROPN
ftr-344	407	27	.	.	PROPN
ftr-344	407	28	harverly	harverly	PROPN
ftr-344	407	29	's	's	PART
ftr-344	407	30	case	case	NOUN
ftr-344	407	31	was	be	AUX
ftr-344	407	32	before	before	ADP
ftr-344	407	33	it	it	PRON
ftr-344	407	34	,	,	PUNCT
ftr-344	407	35	and	and	CCONJ
ftr-344	407	36	mr	mr	PROPN
ftr-344	407	37	.	.	PROPN
ftr-344	407	38	haverly	haverly	ADV
ftr-344	407	39	,	,	PUNCT
ftr-344	407	40	having	having	AUX
ftr-344	407	41	realized	realize	VERB
ftr-344	407	42	an	an	DET
ftr-344	407	43	accession	accession	NOUN
ftr-344	407	44	to	to	ADP
ftr-344	407	45	wealth	wealth	NOUN
ftr-344	407	46	over	over	ADP
ftr-344	407	47	which	which	PRON
ftr-344	407	48	he	he	PRON
ftr-344	407	49	exercised	exercise	VERB
ftr-344	407	50	dominion	dominion	NOUN
ftr-344	407	51	by	by	ADP
ftr-344	407	52	making	make	VERB
ftr-344	407	53	the	the	DET
ftr-344	407	54	donation	donation	NOUN
ftr-344	407	55	and	and	CCONJ
ftr-344	407	56	taking	take	VERB
ftr-344	407	57	the	the	DET
ftr-344	407	58	ensuing	ensue	VERB
ftr-344	407	59	deduction	deduction	NOUN
ftr-344	407	60	,	,	PUNCT
ftr-344	407	61	had	have	VERB
ftr-344	407	62	income	income	NOUN
ftr-344	407	63	.	.	PUNCT
ftr-344	408	1	any	any	DET
ftr-344	408	2	resulting	result	VERB
ftr-344	408	3	lack	lack	NOUN
ftr-344	408	4	of	of	ADP
ftr-344	408	5	symmetry	symmetry	NOUN
ftr-344	408	6	was	be	AUX
ftr-344	408	7	acceptable	acceptable	ADJ
ftr-344	408	8	because	because	SCONJ
ftr-344	408	9	[	[	X
ftr-344	408	10	t]he	t]he	ADV
ftr-344	408	11	internal	internal	ADJ
ftr-344	408	12	revenue	revenue	NOUN
ftr-344	408	13	service	service	NOUN
ftr-344	408	14	has	have	AUX
ftr-344	408	15	apparently	apparently	ADV
ftr-344	408	16	made	make	VERB
ftr-344	408	17	an	an	DET
ftr-344	408	18	administrative	administrative	ADJ
ftr-344	408	19	decision	decision	NOUN
ftr-344	408	20	to	to	PART
ftr-344	408	21	be	be	AUX
ftr-344	408	22	concerned	concern	VERB
ftr-344	408	23	with	with	ADP
ftr-344	408	24	the	the	DET
ftr-344	408	25	taxation	taxation	NOUN
ftr-344	408	26	of	of	ADP
ftr-344	408	27	unsolicited	unsolicited	ADJ
ftr-344	408	28	samples	sample	NOUN
ftr-344	408	29	only	only	ADV
ftr-344	408	30	when	when	SCONJ
ftr-344	408	31	failure	failure	NOUN
ftr-344	408	32	to	to	PART
ftr-344	408	33	tax	tax	VERB
ftr-344	408	34	those	those	DET
ftr-344	408	35	samples	sample	NOUN
ftr-344	408	36	would	would	AUX
ftr-344	408	37	provide	provide	VERB
ftr-344	408	38	taxpayers	taxpayer	NOUN
ftr-344	408	39	with	with	ADP
ftr-344	408	40	double	double	ADJ
ftr-344	408	41	tax	tax	NOUN
ftr-344	408	42	benefits	benefit	NOUN
ftr-344	408	43	.	.	PUNCT
ftr-344	409	1	it	it	PRON
ftr-344	409	2	is	be	AUX
ftr-344	409	3	not	not	PART
ftr-344	409	4	for	for	SCONJ
ftr-344	409	5	the	the	DET
ftr-344	409	6	courts	court	NOUN
ftr-344	409	7	to	to	PART
ftr-344	409	8	quarrel	quarrel	VERB
ftr-344	409	9	with	with	ADP
ftr-344	409	10	an	an	DET
ftr-344	409	11	agency	agency	NOUN
ftr-344	409	12	's	's	PART
ftr-344	409	13	rational	rational	ADJ
ftr-344	409	14	allocation	allocation	NOUN
ftr-344	409	15	of	of	ADP
ftr-344	409	16	its	its	PRON
ftr-344	409	17	administrative	administrative	ADJ
ftr-344	409	18	resources.n	resources.n	NOUN
ftr-344	409	19	the	the	DET
ftr-344	409	20	opinions	opinion	NOUN
ftr-344	409	21	in	in	ADP
ftr-344	409	22	haverly	haverly	ADV
ftr-344	409	23	illustrate	illustrate	VERB
ftr-344	409	24	the	the	DET
ftr-344	409	25	difficulty	difficulty	NOUN
ftr-344	409	26	of	of	ADP
ftr-344	409	27	defining	define	VERB
ftr-344	409	28	income	income	NOUN
ftr-344	409	29	in	in	ADP
ftr-344	409	30	a	a	DET
ftr-344	409	31	coherent	coherent	ADJ
ftr-344	409	32	,	,	PUNCT
ftr-344	409	33	administrable	administrable	ADJ
ftr-344	409	34	way	way	NOUN
ftr-344	409	35	not	not	PART
ftr-344	409	36	only	only	ADV
ftr-344	409	37	by	by	ADP
ftr-344	409	38	their	their	PRON
ftr-344	409	39	inability	inability	NOUN
ftr-344	409	40	to	to	PART
ftr-344	409	41	do	do	AUX
ftr-344	409	42	so	so	ADV
ftr-344	409	43	but	but	CCONJ
ftr-344	409	44	because	because	SCONJ
ftr-344	409	45	the	the	DET
ftr-344	409	46	existence	existence	NOUN
ftr-344	409	47	of	of	ADP
ftr-344	409	48	the	the	DET
ftr-344	409	49	case	case	NOUN
ftr-344	409	50	itself	itself	PRON
ftr-344	409	51	confirms	confirm	VERB
ftr-344	409	52	the	the	DET
ftr-344	409	53	inadequacy	inadequacy	NOUN
ftr-344	409	54	bordering	border	VERB
ftr-344	409	55	on	on	ADP
ftr-344	409	56	irrelevance	irrelevance	NOUN
ftr-344	409	57	of	of	ADP
ftr-344	409	58	the	the	DET
ftr-344	409	59	"	"	PUNCT
ftr-344	409	60	intent	intent	NOUN
ftr-344	409	61	of	of	ADP
ftr-344	409	62	the	the	DET
ftr-344	409	63	payor	payor	NOUN
ftr-344	409	64	"	"	PUNCT
ftr-344	409	65	or	or	CCONJ
ftr-344	409	66	"	"	PUNCT
ftr-344	409	67	convenience	convenience	NOUN
ftr-344	409	68	of	of	ADP
ftr-344	409	69	the	the	DET
ftr-344	409	70	employer	employer	NOUN
ftr-344	409	71	"	"	PUNCT
ftr-344	409	72	talismans	talisman	NOUN
ftr-344	409	73	.	.	PUNCT
ftr-344	410	1	there	there	PRON
ftr-344	410	2	can	can	AUX
ftr-344	410	3	be	be	AUX
ftr-344	410	4	no	no	DET
ftr-344	410	5	doubt	doubt	NOUN
ftr-344	410	6	that	that	SCONJ
ftr-344	410	7	the	the	DET
ftr-344	410	8	publisher	publisher	NOUN
ftr-344	410	9	of	of	ADP
ftr-344	410	10	the	the	DET
ftr-344	410	11	books	book	NOUN
ftr-344	410	12	sent	send	VERB
ftr-344	410	13	to	to	ADP
ftr-344	410	14	mr	mr	PROPN
ftr-344	410	15	.	.	PROPN
ftr-344	410	16	68	68	NUM
ftr-344	410	17	.	.	PUNCT
ftr-344	410	18	i.r.c	i.r.c	NOUN
ftr-344	410	19	.	.	PUNCT
ftr-344	411	1	§	§	PROPN
ftr-344	411	2	170	170	NUM
ftr-344	411	3	.	.	PUNCT
ftr-344	411	4	69	69	NUM
ftr-344	411	5	.	.	PUNCT
ftr-344	412	1	haverly	haverly	ADV
ftr-344	412	2	,	,	PUNCT
ftr-344	412	3	374	374	NUM
ftr-344	412	4	f.	f.	PROPN
ftr-344	412	5	supp	supp	PROPN
ftr-344	412	6	.	.	PUNCT
ftr-344	413	1	at	at	ADP
ftr-344	413	2	1045	1045	NUM
ftr-344	413	3	.	.	PUNCT
ftr-344	414	1	70	70	NUM
ftr-344	414	2	.	.	PUNCT
ftr-344	415	1	i	i	PRON
ftr-344	415	2	d.	d.	PROPN
ftr-344	415	3	71	71	NUM
ftr-344	415	4	.	.	PUNCT
ftr-344	416	1	haverly	haverly	ADV
ftr-344	416	2	,	,	PUNCT
ftr-344	416	3	513	513	NUM
ftr-344	416	4	f.2d	f.2d	NOUN
ftr-344	416	5	at	at	ADP
ftr-344	416	6	227	227	NUM
ftr-344	416	7	.	.	PUNCT
ftr-344	417	1	the	the	DET
ftr-344	417	2	charitable	charitable	ADJ
ftr-344	417	3	contribution	contribution	NOUN
ftr-344	417	4	provisions	provision	NOUN
ftr-344	417	5	clearly	clearly	ADV
ftr-344	417	6	allow	allow	VERB
ftr-344	417	7	a	a	DET
ftr-344	417	8	deduction	deduction	NOUN
ftr-344	417	9	for	for	ADP
ftr-344	417	10	the	the	DET
ftr-344	417	11	fair	fair	ADJ
ftr-344	417	12	market	market	NOUN
ftr-344	417	13	value	value	NOUN
ftr-344	417	14	of	of	ADP
ftr-344	417	15	property	property	NOUN
ftr-344	417	16	,	,	PUNCT
ftr-344	417	17	not	not	PART
ftr-344	417	18	its	its	PRON
ftr-344	417	19	basis	basis	NOUN
ftr-344	417	20	,	,	PUNCT
ftr-344	417	21	so	so	CCONJ
ftr-344	417	22	denial	denial	NOUN
ftr-344	417	23	of	of	ADP
ftr-344	417	24	the	the	DET
ftr-344	417	25	deduction	deduction	NOUN
ftr-344	417	26	could	could	AUX
ftr-344	417	27	not	not	PART
ftr-344	417	28	reasonably	reasonably	ADV
ftr-344	417	29	be	be	AUX
ftr-344	417	30	pursued	pursue	VERB
ftr-344	417	31	.	.	PUNCT
ftr-344	418	1	inclusion	inclusion	NOUN
ftr-344	418	2	in	in	ADP
ftr-344	418	3	income	income	NOUN
ftr-344	418	4	was	be	AUX
ftr-344	418	5	the	the	DET
ftr-344	418	6	only	only	ADJ
ftr-344	418	7	way	way	NOUN
ftr-344	418	8	of	of	ADP
ftr-344	418	9	preventing	prevent	VERB
ftr-344	418	10	a	a	DET
ftr-344	418	11	double	double	ADJ
ftr-344	418	12	benefit	benefit	NOUN
ftr-344	418	13	.	.	PUNCT
ftr-344	419	1	314	314	NUM
ftr-344	420	1	[	[	X
ftr-344	420	2	vol	vol	NOUN
ftr-344	420	3	.	.	PUNCT
ftr-344	421	1	11:5	11:5	NUM
ftr-344	421	2	defining	define	VERB
ftr-344	421	3	income	income	NOUN
ftr-344	421	4	haverly	haverly	ADV
ftr-344	421	5	wanted	want	VERB
ftr-344	421	6	mr	mr	PROPN
ftr-344	421	7	.	.	PROPN
ftr-344	421	8	haverly	haverly	ADV
ftr-344	421	9	to	to	PART
ftr-344	421	10	adopt	adopt	VERB
ftr-344	421	11	them	they	PRON
ftr-344	421	12	in	in	ADP
ftr-344	421	13	his	his	PRON
ftr-344	421	14	school	school	NOUN
ftr-344	421	15	,	,	PUNCT
ftr-344	421	16	which	which	PRON
ftr-344	421	17	would	would	AUX
ftr-344	421	18	lead	lead	VERB
ftr-344	421	19	to	to	ADP
ftr-344	421	20	substantial	substantial	ADJ
ftr-344	421	21	sales	sale	NOUN
ftr-344	421	22	.	.	PUNCT
ftr-344	422	1	its	its	PRON
ftr-344	422	2	motives	motive	NOUN
ftr-344	422	3	were	be	AUX
ftr-344	422	4	no	no	PRON
ftr-344	422	5	more	more	ADV
ftr-344	422	6	compensatory	compensatory	ADJ
ftr-344	422	7	than	than	ADP
ftr-344	422	8	those	those	PRON
ftr-344	422	9	of	of	ADP
ftr-344	422	10	vw	vw	PROPN
ftr-344	422	11	in	in	ADP
ftr-344	422	12	paying	pay	VERB
ftr-344	422	13	for	for	ADP
ftr-344	422	14	the	the	DET
ftr-344	422	15	gotchers	gotcher	NOUN
ftr-344	422	16	'	'	PART
ftr-344	422	17	trips	trip	NOUN
ftr-344	422	18	to	to	ADP
ftr-344	422	19	germany	germany	PROPN
ftr-344	422	20	.	.	PUNCT
ftr-344	423	1	the	the	DET
ftr-344	423	2	existence	existence	NOUN
ftr-344	423	3	of	of	ADP
ftr-344	423	4	a	a	DET
ftr-344	423	5	significant	significant	ADJ
ftr-344	423	6	non	non	ADJ
ftr-344	423	7	-	-	ADJ
ftr-344	423	8	compensatory	compensatory	ADJ
ftr-344	423	9	purpose	purpose	NOUN
ftr-344	423	10	by	by	ADP
ftr-344	423	11	the	the	DET
ftr-344	423	12	payor	payor	NOUN
ftr-344	423	13	sufficed	suffice	VERB
ftr-344	423	14	to	to	PART
ftr-344	423	15	save	save	VERB
ftr-344	423	16	mr	mr	PROPN
ftr-344	423	17	.	.	PROPN
ftr-344	423	18	gotcher	gotcher	PROPN
ftr-344	423	19	from	from	ADP
ftr-344	423	20	having	have	VERB
ftr-344	423	21	income	income	NOUN
ftr-344	423	22	but	but	CCONJ
ftr-344	423	23	failed	fail	VERB
ftr-344	423	24	to	to	PART
ftr-344	423	25	provide	provide	VERB
ftr-344	423	26	a	a	DET
ftr-344	423	27	similar	similar	ADJ
ftr-344	423	28	fate	fate	NOUN
ftr-344	423	29	for	for	ADP
ftr-344	423	30	mr	mr	PROPN
ftr-344	423	31	.	.	PROPN
ftr-344	423	32	haverly	haverly	PROPN
ftr-344	423	33	(	(	PUNCT
ftr-344	423	34	and	and	CCONJ
ftr-344	423	35	mrs	mrs	PROPN
ftr-344	423	36	.	.	PROPN
ftr-344	423	37	gotcher).7	gotcher).7	PROPN
ftr-344	423	38	2	2	NUM
ftr-344	423	39	the	the	DET
ftr-344	423	40	post	post	ADJ
ftr-344	423	41	-	-	ADJ
ftr-344	423	42	gotcher	gotcher	ADJ
ftr-344	423	43	legacy	legacy	NOUN
ftr-344	423	44	renders	render	VERB
ftr-344	423	45	any	any	DET
ftr-344	423	46	attempt	attempt	NOUN
ftr-344	423	47	at	at	ADP
ftr-344	423	48	a	a	DET
ftr-344	423	49	definition	definition	NOUN
ftr-344	423	50	of	of	ADP
ftr-344	423	51	administered	administer	VERB
ftr-344	423	52	income	income	NOUN
ftr-344	423	53	nearly	nearly	ADV
ftr-344	423	54	incoherent	incoherent	ADJ
ftr-344	423	55	.	.	PUNCT
ftr-344	424	1	it	it	PRON
ftr-344	424	2	would	would	AUX
ftr-344	424	3	seem	seem	VERB
ftr-344	424	4	to	to	PART
ftr-344	424	5	go	go	VERB
ftr-344	424	6	something	something	PRON
ftr-344	424	7	like	like	ADP
ftr-344	424	8	this	this	PRON
ftr-344	424	9	:	:	PUNCT
ftr-344	424	10	"	"	PUNCT
ftr-344	424	11	gross	gross	ADJ
ftr-344	424	12	income	income	NOUN
ftr-344	424	13	is	be	AUX
ftr-344	424	14	all	all	PRON
ftr-344	424	15	accessions	accession	NOUN
ftr-344	424	16	to	to	ADP
ftr-344	424	17	wealth	wealth	NOUN
ftr-344	424	18	,	,	PUNCT
ftr-344	424	19	clearly	clearly	ADV
ftr-344	424	20	realized	realize	VERB
ftr-344	424	21	,	,	PUNCT
ftr-344	424	22	over	over	ADP
ftr-344	424	23	which	which	PRON
ftr-344	424	24	the	the	DET
ftr-344	424	25	taxpayer	taxpayer	NOUN
ftr-344	424	26	has	have	VERB
ftr-344	424	27	dominion	dominion	NOUN
ftr-344	424	28	unless	unless	SCONJ
ftr-344	424	29	excluded	exclude	VERB
ftr-344	424	30	by	by	ADP
ftr-344	424	31	statute	statute	NOUN
ftr-344	424	32	,	,	PUNCT
ftr-344	424	33	or	or	CCONJ
ftr-344	424	34	by	by	ADP
ftr-344	424	35	the	the	DET
ftr-344	424	36	irs	irs	PROPN
ftr-344	424	37	's	be	AUX
ftr-344	424	38	not	not	PART
ftr-344	424	39	ever	ever	ADV
ftr-344	424	40	having	having	AUX
ftr-344	424	41	attempted	attempt	VERB
ftr-344	424	42	to	to	PART
ftr-344	424	43	tax	tax	VERB
ftr-344	424	44	it	it	PRON
ftr-344	424	45	,	,	PUNCT
ftr-344	424	46	or	or	CCONJ
ftr-344	424	47	by	by	ADP
ftr-344	424	48	the	the	DET
ftr-344	424	49	irs	irs	PROPN
ftr-344	424	50	's	's	PART
ftr-344	424	51	having	having	AUX
ftr-344	424	52	announced	announce	VERB
ftr-344	424	53	an	an	DET
ftr-344	424	54	administratively	administratively	ADV
ftr-344	424	55	created	create	VERB
ftr-344	424	56	exclusion	exclusion	NOUN
ftr-344	424	57	pursuant	pursuant	ADJ
ftr-344	424	58	to	to	ADP
ftr-344	424	59	no	no	DET
ftr-344	424	60	specific	specific	ADJ
ftr-344	424	61	authority	authority	NOUN
ftr-344	424	62	whatsoever	whatsoever	ADV
ftr-344	424	63	or	or	CCONJ
ftr-344	424	64	by	by	ADP
ftr-344	424	65	the	the	DET
ftr-344	424	66	irs	irs	PROPN
ftr-344	424	67	's	's	PART
ftr-344	424	68	having	having	AUX
ftr-344	424	69	taken	take	VERB
ftr-344	424	70	the	the	DET
ftr-344	424	71	position	position	NOUN
ftr-344	424	72	that	that	SCONJ
ftr-344	424	73	it	it	PRON
ftr-344	424	74	is	be	AUX
ftr-344	424	75	income	income	NOUN
ftr-344	424	76	but	but	CCONJ
ftr-344	424	77	having	have	VERB
ftr-344	424	78	a	a	DET
ftr-344	424	79	court	court	NOUN
ftr-344	424	80	,	,	PUNCT
ftr-344	424	81	albeit	albeit	SCONJ
ftr-344	424	82	not	not	PART
ftr-344	424	83	the	the	DET
ftr-344	424	84	supreme	supreme	PROPN
ftr-344	424	85	court	court	PROPN
ftr-344	424	86	,	,	PUNCT
ftr-344	424	87	disagree	disagree	VERB
ftr-344	424	88	in	in	ADP
ftr-344	424	89	part	part	NOUN
ftr-344	424	90	,	,	PUNCT
ftr-344	424	91	on	on	ADP
ftr-344	424	92	grounds	ground	NOUN
ftr-344	424	93	that	that	PRON
ftr-344	424	94	can	can	AUX
ftr-344	424	95	not	not	PART
ftr-344	424	96	withstand	withstand	VERB
ftr-344	424	97	rigorous	rigorous	ADJ
ftr-344	424	98	analysis	analysis	NOUN
ftr-344	424	99	,	,	PUNCT
ftr-344	424	100	which	which	PRON
ftr-344	424	101	therefore	therefore	ADV
ftr-344	424	102	allows	allow	VERB
ftr-344	424	103	the	the	DET
ftr-344	424	104	irs	irs	PROPN
ftr-344	424	105	to	to	PART
ftr-344	424	106	take	take	VERB
ftr-344	424	107	a	a	DET
ftr-344	424	108	contrary	contrary	ADJ
ftr-344	424	109	position	position	NOUN
ftr-344	424	110	in	in	ADP
ftr-344	424	111	a	a	DET
ftr-344	424	112	case	case	NOUN
ftr-344	424	113	in	in	ADP
ftr-344	424	114	which	which	PRON
ftr-344	424	115	the	the	DET
ftr-344	424	116	amounts	amount	NOUN
ftr-344	424	117	are	be	AUX
ftr-344	424	118	larger	large	ADJ
ftr-344	424	119	,	,	PUNCT
ftr-344	424	120	or	or	CCONJ
ftr-344	424	121	adopting	adopt	VERB
ftr-344	424	122	without	without	ADP
ftr-344	424	123	explanation	explanation	NOUN
ftr-344	424	124	a	a	DET
ftr-344	424	125	position	position	NOUN
ftr-344	424	126	driven	drive	VERB
ftr-344	424	127	by	by	ADP
ftr-344	424	128	administrative	administrative	ADJ
ftr-344	424	129	convenience	convenience	NOUN
ftr-344	424	130	,	,	PUNCT
ftr-344	424	131	of	of	ADP
ftr-344	424	132	uncertain	uncertain	ADJ
ftr-344	424	133	application	application	NOUN
ftr-344	424	134	beyond	beyond	ADP
ftr-344	424	135	the	the	DET
ftr-344	424	136	specific	specific	ADJ
ftr-344	424	137	facts	fact	NOUN
ftr-344	424	138	provided	provide	VERB
ftr-344	424	139	,	,	PUNCT
ftr-344	424	140	or	or	CCONJ
ftr-344	424	141	otherwise	otherwise	ADV
ftr-344	424	142	having	having	AUX
ftr-344	424	143	indicated	indicate	VERB
ftr-344	424	144	that	that	SCONJ
ftr-344	424	145	it	it	PRON
ftr-344	424	146	does	do	AUX
ftr-344	424	147	n't	not	PART
ftr-344	424	148	know	know	VERB
ftr-344	424	149	whether	whether	SCONJ
ftr-344	424	150	it	it	PRON
ftr-344	424	151	can	can	AUX
ftr-344	424	152	or	or	CCONJ
ftr-344	424	153	should	should	AUX
ftr-344	424	154	tax	tax	VERB
ftr-344	424	155	it	it	PRON
ftr-344	424	156	but	but	CCONJ
ftr-344	424	157	for	for	ADP
ftr-344	424	158	the	the	DET
ftr-344	424	159	moment	moment	NOUN
ftr-344	424	160	it	it	PRON
ftr-344	424	161	wo	will	AUX
ftr-344	424	162	n't	not	PART
ftr-344	424	163	.	.	PUNCT
ftr-344	424	164	"	"	PUNCT
ftr-344	425	1	to	to	PART
ftr-344	425	2	add	add	VERB
ftr-344	425	3	to	to	ADP
ftr-344	425	4	the	the	DET
ftr-344	425	5	uncertainty	uncertainty	NOUN
ftr-344	425	6	,	,	PUNCT
ftr-344	425	7	the	the	DET
ftr-344	425	8	irs	irs	PROPN
ftr-344	425	9	can	can	AUX
ftr-344	425	10	,	,	PUNCT
ftr-344	425	11	and	and	CCONJ
ftr-344	425	12	sometimes	sometimes	ADV
ftr-344	425	13	does	do	AUX
ftr-344	425	14	,	,	PUNCT
ftr-344	425	15	change	change	VERB
ftr-344	425	16	its	its	PRON
ftr-344	425	17	position	position	NOUN
ftr-344	425	18	.	.	PUNCT
ftr-344	426	1	even	even	ADV
ftr-344	426	2	though	though	SCONJ
ftr-344	426	3	the	the	DET
ftr-344	426	4	irs	irs	PROPN
ftr-344	426	5	had	have	AUX
ftr-344	426	6	never	never	ADV
ftr-344	426	7	taken	take	VERB
ftr-344	426	8	the	the	DET
ftr-344	426	9	position	position	NOUN
ftr-344	426	10	that	that	PRON
ftr-344	426	11	imputed	imputed	ADJ
ftr-344	426	12	income	income	NOUN
ftr-344	426	13	is	be	AUX
ftr-344	426	14	income	income	NOUN
ftr-344	426	15	and	and	CCONJ
ftr-344	426	16	had	have	AUX
ftr-344	426	17	issued	issue	VERB
ftr-344	426	18	a	a	DET
ftr-344	426	19	revenue	revenue	NOUN
ftr-344	426	20	ruling	ruling	NOUN
ftr-344	426	21	stating	state	VERB
ftr-344	426	22	that	that	SCONJ
ftr-344	426	23	interest	interest	NOUN
ftr-344	426	24	-	-	PUNCT
ftr-344	426	25	free	free	ADJ
ftr-344	426	26	loans	loan	NOUN
ftr-344	426	27	did	do	AUX
ftr-344	426	28	not	not	PART
ftr-344	426	29	result	result	VERB
ftr-344	426	30	in	in	ADP
ftr-344	426	31	income	income	NOUN
ftr-344	426	32	to	to	ADP
ftr-344	426	33	the	the	DET
ftr-344	426	34	recipient	recipient	NOUN
ftr-344	426	35	as	as	ADP
ftr-344	426	36	a	a	DET
ftr-344	426	37	result	result	NOUN
ftr-344	426	38	of	of	ADP
ftr-344	426	39	the	the	DET
ftr-344	426	40	forgone	forgone	NOUN
ftr-344	426	41	interest,73	interest,73	VERB
ftr-344	426	42	it	it	PRON
ftr-344	426	43	subsequently	subsequently	ADV
ftr-344	426	44	took	take	VERB
ftr-344	426	45	the	the	DET
ftr-344	426	46	position	position	NOUN
ftr-344	426	47	that	that	SCONJ
ftr-344	426	48	an	an	DET
ftr-344	426	49	interest	interest	NOUN
ftr-344	426	50	-	-	PUNCT
ftr-344	426	51	free	free	ADJ
ftr-344	426	52	loan	loan	NOUN
ftr-344	426	53	from	from	ADP
ftr-344	426	54	a	a	DET
ftr-344	426	55	corporation	corporation	NOUN
ftr-344	426	56	to	to	ADP
ftr-344	426	57	a	a	DET
ftr-344	426	58	shareholder	shareholder	NOUN
ftr-344	426	59	resulted	result	VERB
ftr-344	426	60	in	in	ADP
ftr-344	426	61	the	the	DET
ftr-344	426	62	receipt	receipt	NOUN
ftr-344	426	63	of	of	ADP
ftr-344	426	64	interest	interest	NOUN
ftr-344	426	65	by	by	ADP
ftr-344	426	66	the	the	DET
ftr-344	426	67	shareholder.74	shareholder.74	NOUN
ftr-344	426	68	there	there	ADV
ftr-344	426	69	followed	follow	VERB
ftr-344	426	70	nearly	nearly	ADV
ftr-344	426	71	two	two	NUM
ftr-344	426	72	decades	decade	NOUN
ftr-344	426	73	of	of	ADP
ftr-344	426	74	litigation	litigation	NOUN
ftr-344	426	75	in	in	ADP
ftr-344	426	76	which	which	PRON
ftr-344	426	77	the	the	DET
ftr-344	426	78	courts	court	NOUN
ftr-344	426	79	stubbornly	stubbornly	ADV
ftr-344	426	80	refused	refuse	VERB
ftr-344	426	81	to	to	PART
ftr-344	426	82	agree	agree	VERB
ftr-344	426	83	,	,	PUNCT
ftr-344	426	84	until	until	SCONJ
ftr-344	426	85	one	one	NUM
ftr-344	426	86	court	court	NOUN
ftr-344	426	87	finally	finally	ADV
ftr-344	426	88	adopted	adopt	VERB
ftr-344	426	89	the	the	DET
ftr-344	426	90	irs	irs	PROPN
ftr-344	426	91	's	's	PART
ftr-344	426	92	analysis	analysis	NOUN
ftr-344	426	93	in	in	ADP
ftr-344	426	94	the	the	DET
ftr-344	426	95	gift	gift	NOUN
ftr-344	426	96	tax	tax	NOUN
ftr-344	426	97	context.7s	context.7s	PROPN
ftr-344	426	98	the	the	DET
ftr-344	426	99	resulting	result	VERB
ftr-344	426	100	split	split	NOUN
ftr-344	426	101	in	in	ADP
ftr-344	426	102	the	the	DET
ftr-344	426	103	circuits	circuit	NOUN
ftr-344	426	104	landed	land	VERB
ftr-344	426	105	the	the	DET
ftr-344	426	106	72	72	NUM
ftr-344	426	107	.	.	PUNCT
ftr-344	427	1	as	as	SCONJ
ftr-344	427	2	the	the	DET
ftr-344	427	3	district	district	NOUN
ftr-344	427	4	court	court	NOUN
ftr-344	427	5	in	in	ADP
ftr-344	427	6	haverly	haverly	ADV
ftr-344	427	7	pointed	point	VERB
ftr-344	427	8	out	out	ADP
ftr-344	427	9	,	,	PUNCT
ftr-344	427	10	and	and	CCONJ
ftr-344	427	11	as	as	SCONJ
ftr-344	427	12	the	the	DET
ftr-344	427	13	court	court	NOUN
ftr-344	427	14	of	of	ADP
ftr-344	427	15	appeals	appeal	NOUN
ftr-344	427	16	seemed	seem	VERB
ftr-344	427	17	to	to	PART
ftr-344	427	18	acknowledge	acknowledge	VERB
ftr-344	427	19	,	,	PUNCT
ftr-344	427	20	the	the	DET
ftr-344	427	21	contribution	contribution	NOUN
ftr-344	427	22	of	of	ADP
ftr-344	427	23	the	the	DET
ftr-344	427	24	items	item	NOUN
ftr-344	427	25	received	receive	VERB
ftr-344	427	26	is	be	AUX
ftr-344	427	27	logically	logically	ADV
ftr-344	427	28	distinct	distinct	ADJ
ftr-344	427	29	from	from	ADP
ftr-344	427	30	their	their	PRON
ftr-344	427	31	inclusion	inclusion	NOUN
ftr-344	427	32	in	in	ADP
ftr-344	427	33	income	income	NOUN
ftr-344	427	34	.	.	PUNCT
ftr-344	428	1	the	the	DET
ftr-344	428	2	two	two	NUM
ftr-344	428	3	events	event	NOUN
ftr-344	428	4	can	can	AUX
ftr-344	428	5	be	be	AUX
ftr-344	428	6	tied	tie	VERB
ftr-344	428	7	in	in	ADP
ftr-344	428	8	the	the	DET
ftr-344	428	9	service	service	NOUN
ftr-344	428	10	of	of	ADP
ftr-344	428	11	administrative	administrative	ADJ
ftr-344	428	12	convenience	convenience	NOUN
ftr-344	428	13	,	,	PUNCT
ftr-344	428	14	as	as	SCONJ
ftr-344	428	15	the	the	DET
ftr-344	428	16	court	court	NOUN
ftr-344	428	17	of	of	ADP
ftr-344	428	18	appeals	appeals	PROPN
ftr-344	428	19	acknowledged	acknowledge	VERB
ftr-344	428	20	,	,	PUNCT
ftr-344	428	21	but	but	CCONJ
ftr-344	428	22	it	it	PRON
ftr-344	428	23	is	be	AUX
ftr-344	428	24	one	one	NUM
ftr-344	428	25	thing	thing	NOUN
ftr-344	428	26	to	to	PART
ftr-344	428	27	say	say	VERB
ftr-344	428	28	the	the	DET
ftr-344	428	29	receipt	receipt	NOUN
ftr-344	428	30	of	of	ADP
ftr-344	428	31	the	the	DET
ftr-344	428	32	property	property	NOUN
ftr-344	428	33	is	be	AUX
ftr-344	428	34	income	income	NOUN
ftr-344	428	35	which	which	PRON
ftr-344	428	36	the	the	DET
ftr-344	428	37	irs	irs	PROPN
ftr-344	428	38	is	be	AUX
ftr-344	428	39	going	go	VERB
ftr-344	428	40	to	to	PART
ftr-344	428	41	choose	choose	VERB
ftr-344	428	42	not	not	PART
ftr-344	428	43	to	to	PART
ftr-344	428	44	tax	tax	VERB
ftr-344	428	45	for	for	ADP
ftr-344	428	46	reasons	reason	NOUN
ftr-344	428	47	of	of	ADP
ftr-344	428	48	administrability	administrability	NOUN
ftr-344	428	49	,	,	PUNCT
ftr-344	428	50	and	and	CCONJ
ftr-344	428	51	another	another	PRON
ftr-344	428	52	to	to	PART
ftr-344	428	53	say	say	VERB
ftr-344	428	54	that	that	SCONJ
ftr-344	428	55	the	the	DET
ftr-344	428	56	receipt	receipt	NOUN
ftr-344	428	57	is	be	AUX
ftr-344	428	58	just	just	ADV
ftr-344	428	59	not	not	PART
ftr-344	428	60	income	income	NOUN
ftr-344	428	61	at	at	ADV
ftr-344	428	62	all	all	ADV
ftr-344	428	63	.	.	PUNCT
ftr-344	429	1	73	73	NUM
ftr-344	429	2	.	.	PUNCT
ftr-344	430	1	rev	rev	PROPN
ftr-344	430	2	.	.	PUNCT
ftr-344	431	1	rul	rul	NOUN
ftr-344	431	2	.	.	PUNCT
ftr-344	432	1	55	55	NUM
ftr-344	432	2	-	-	SYM
ftr-344	432	3	173	173	NUM
ftr-344	432	4	,	,	PUNCT
ftr-344	432	5	1955	1955	NUM
ftr-344	432	6	-	-	SYM
ftr-344	432	7	2	2	NUM
ftr-344	432	8	c.b	c.b	PROPN
ftr-344	432	9	.	.	PROPN
ftr-344	432	10	23	23	NUM
ftr-344	432	11	.	.	X
ftr-344	433	1	74	74	NUM
ftr-344	433	2	.	.	PUNCT
ftr-344	434	1	dean	dean	PROPN
ftr-344	434	2	v.	v.	ADP
ftr-344	434	3	comm'r	comm'r	PROPN
ftr-344	434	4	,	,	PUNCT
ftr-344	434	5	35	35	NUM
ftr-344	434	6	t.c	t.c	PROPN
ftr-344	434	7	.	.	PROPN
ftr-344	434	8	1083	1083	NUM
ftr-344	434	9	(	(	PUNCT
ftr-344	434	10	1961	1961	NUM
ftr-344	434	11	)	)	PUNCT
ftr-344	434	12	,	,	PUNCT
ftr-344	434	13	non	non	PROPN
ftr-344	434	14	-	-	ADJ
ftr-344	434	15	acq	acq	ADJ
ftr-344	434	16	,	,	PUNCT
ftr-344	434	17	1973	1973	NUM
ftr-344	434	18	-	-	SYM
ftr-344	434	19	2	2	NUM
ftr-344	434	20	c.b	c.b	PROPN
ftr-344	434	21	.	.	PROPN
ftr-344	434	22	4	4	NUM
ftr-344	434	23	.	.	X
ftr-344	435	1	for	for	ADP
ftr-344	435	2	another	another	DET
ftr-344	435	3	example	example	NOUN
ftr-344	435	4	of	of	ADP
ftr-344	435	5	the	the	DET
ftr-344	435	6	irs	irs	PROPN
ftr-344	435	7	's	's	PART
ftr-344	435	8	change	change	NOUN
ftr-344	435	9	in	in	ADP
ftr-344	435	10	position	position	NOUN
ftr-344	435	11	on	on	ADP
ftr-344	435	12	interest	interest	NOUN
ftr-344	435	13	free	free	ADJ
ftr-344	435	14	loans	loan	NOUN
ftr-344	435	15	see	see	VERB
ftr-344	435	16	favorable	favorable	ADJ
ftr-344	435	17	ruling	ruling	NOUN
ftr-344	435	18	on	on	ADP
ftr-344	435	19	interest	interest	NOUN
ftr-344	435	20	-	-	PUNCT
ftr-344	435	21	free	free	ADJ
ftr-344	435	22	loans	loan	NOUN
ftr-344	435	23	is	be	AUX
ftr-344	435	24	revoked	revoke	VERB
ftr-344	435	25	,	,	PUNCT
ftr-344	435	26	22	22	NUM
ftr-344	435	27	tax	tax	NOUN
ftr-344	435	28	notes	note	NOUN
ftr-344	435	29	285	285	NUM
ftr-344	435	30	(	(	PUNCT
ftr-344	435	31	1984	1984	NUM
ftr-344	435	32	)	)	PUNCT
ftr-344	435	33	.	.	PUNCT
ftr-344	436	1	75	75	NUM
ftr-344	436	2	.	.	PUNCT
ftr-344	437	1	for	for	ADP
ftr-344	437	2	a	a	DET
ftr-344	437	3	detailed	detailed	ADJ
ftr-344	437	4	explanation	explanation	NOUN
ftr-344	437	5	of	of	ADP
ftr-344	437	6	the	the	DET
ftr-344	437	7	judicial	judicial	ADJ
ftr-344	437	8	and	and	CCONJ
ftr-344	437	9	administrative	administrative	ADJ
ftr-344	437	10	events	event	NOUN
ftr-344	437	11	that	that	PRON
ftr-344	437	12	preceded	precede	VERB
ftr-344	437	13	the	the	DET
ftr-344	437	14	enactment	enactment	NOUN
ftr-344	437	15	of	of	ADP
ftr-344	437	16	§	§	PROPN
ftr-344	437	17	7872	7872	NUM
ftr-344	437	18	,	,	PUNCT
ftr-344	437	19	see	see	VERB
ftr-344	437	20	staff	staff	NOUN
ftr-344	437	21	of	of	ADP
ftr-344	437	22	the	the	DET
ftr-344	437	23	joint	joint	ADJ
ftr-344	437	24	comm	comm	NOUN
ftr-344	437	25	.	.	PUNCT
ftr-344	438	1	on	on	ADP
ftr-344	438	2	tax'n	tax'n	NOUN
ftr-344	438	3	,	,	PUNCT
ftr-344	438	4	general	general	ADJ
ftr-344	438	5	explanation	explanation	NOUN
ftr-344	438	6	of	of	ADP
ftr-344	438	7	the	the	DET
ftr-344	438	8	revenue	revenue	NOUN
ftr-344	438	9	provisions	provision	NOUN
ftr-344	438	10	of	of	ADP
ftr-344	438	11	the	the	DET
ftr-344	438	12	deficit	deficit	NOUN
ftr-344	438	13	reduction	reduction	NOUN
ftr-344	438	14	act	act	NOUN
ftr-344	438	15	of	of	ADP
ftr-344	438	16	1984	1984	NUM
ftr-344	438	17	,	,	PUNCT
ftr-344	438	18	jcs	jcs	PROPN
ftr-344	438	19	412011	412011	NUM
ftr-344	438	20	]	]	PUNCT
ftr-344	438	21	315	315	NUM
ftr-344	438	22	florida	florida	PROPN
ftr-344	438	23	tax	tax	NOUN
ftr-344	438	24	review	review	NOUN
ftr-344	438	25	gift	gift	NOUN
ftr-344	438	26	tax	tax	NOUN
ftr-344	438	27	issue	issue	NOUN
ftr-344	438	28	before	before	ADP
ftr-344	438	29	the	the	DET
ftr-344	438	30	supreme	supreme	PROPN
ftr-344	438	31	court	court	PROPN
ftr-344	438	32	,	,	PUNCT
ftr-344	438	33	which	which	PRON
ftr-344	438	34	agreed	agree	VERB
ftr-344	438	35	with	with	ADP
ftr-344	438	36	the	the	DET
ftr-344	438	37	irs.7	irs.7	NOUN
ftr-344	438	38	6	6	NUM
ftr-344	438	39	chaos	chaos	NOUN
ftr-344	438	40	then	then	ADV
ftr-344	438	41	threatened	threaten	VERB
ftr-344	438	42	to	to	PART
ftr-344	438	43	ensue	ensue	VERB
ftr-344	438	44	because	because	SCONJ
ftr-344	438	45	of	of	ADP
ftr-344	438	46	the	the	DET
ftr-344	438	47	virtual	virtual	ADJ
ftr-344	438	48	impossibility	impossibility	NOUN
ftr-344	438	49	of	of	ADP
ftr-344	438	50	administering	administer	VERB
ftr-344	438	51	such	such	DET
ftr-344	438	52	a	a	DET
ftr-344	438	53	conclusion	conclusion	NOUN
ftr-344	438	54	uniformly.77	uniformly.77	ADV
ftr-344	438	55	the	the	DET
ftr-344	438	56	irs	irs	PROPN
ftr-344	438	57	tried	try	VERB
ftr-344	438	58	to	to	PART
ftr-344	438	59	calm	calm	VERB
ftr-344	438	60	the	the	DET
ftr-344	438	61	waters	water	NOUN
ftr-344	438	62	by	by	ADP
ftr-344	438	63	issuing	issue	VERB
ftr-344	438	64	guidance	guidance	NOUN
ftr-344	438	65	,	,	PUNCT
ftr-344	438	66	and	and	CCONJ
ftr-344	438	67	congress	congress	PROPN
ftr-344	438	68	stepped	step	VERB
ftr-344	438	69	in	in	ADP
ftr-344	438	70	by	by	ADP
ftr-344	438	71	enacting	enact	VERB
ftr-344	438	72	section	section	NOUN
ftr-344	438	73	7872	7872	NUM
ftr-344	438	74	,	,	PUNCT
ftr-344	438	75	which	which	PRON
ftr-344	438	76	treats	treat	VERB
ftr-344	438	77	as	as	ADP
ftr-344	438	78	income	income	NOUN
ftr-344	438	79	(	(	PUNCT
ftr-344	438	80	or	or	CCONJ
ftr-344	438	81	gift	gift	NOUN
ftr-344	438	82	)	)	PUNCT
ftr-344	438	83	the	the	DET
ftr-344	438	84	forgone	forgone	NOUN
ftr-344	438	85	interest	interest	NOUN
ftr-344	438	86	in	in	ADP
ftr-344	438	87	below	below	ADP
ftr-344	438	88	market	market	NOUN
ftr-344	438	89	loans	loan	NOUN
ftr-344	438	90	under	under	ADP
ftr-344	438	91	some	some	PRON
ftr-344	438	92	,	,	PUNCT
ftr-344	438	93	though	though	SCONJ
ftr-344	438	94	not	not	PART
ftr-344	438	95	all	all	PRON
ftr-344	438	96	,	,	PUNCT
ftr-344	438	97	circumstances	circumstance	NOUN
ftr-344	438	98	.	.	PUNCT
ftr-344	439	1	despite	despite	SCONJ
ftr-344	439	2	such	such	ADJ
ftr-344	439	3	arguably	arguably	ADV
ftr-344	439	4	happy	happy	ADJ
ftr-344	439	5	endings	ending	NOUN
ftr-344	439	6	,	,	PUNCT
ftr-344	439	7	the	the	DET
ftr-344	439	8	difficulties	difficulty	NOUN
ftr-344	439	9	persist	persist	VERB
ftr-344	439	10	.	.	PUNCT
ftr-344	440	1	members	member	NOUN
ftr-344	440	2	of	of	ADP
ftr-344	440	3	oprah	oprah	PROPN
ftr-344	440	4	's	's	PART
ftr-344	440	5	studio	studio	NOUN
ftr-344	440	6	audience	audience	NOUN
ftr-344	440	7	in	in	ADP
ftr-344	440	8	september	september	PROPN
ftr-344	440	9	2004	2004	NUM
ftr-344	440	10	were	be	AUX
ftr-344	440	11	probably	probably	ADV
ftr-344	440	12	delighted	delighted	ADJ
ftr-344	440	13	to	to	PART
ftr-344	440	14	hear	hear	VERB
ftr-344	440	15	that	that	SCONJ
ftr-344	440	16	they	they	PRON
ftr-344	440	17	would	would	AUX
ftr-344	440	18	all	all	ADV
ftr-344	440	19	receive	receive	VERB
ftr-344	440	20	pontiac	pontiac	ADJ
ftr-344	440	21	g6	g6	ADJ
ftr-344	440	22	automobiles	automobile	NOUN
ftr-344	440	23	,	,	PUNCT
ftr-344	440	24	until	until	SCONJ
ftr-344	440	25	someone	someone	PRON
ftr-344	440	26	pointed	point	VERB
ftr-344	440	27	out	out	ADP
ftr-344	440	28	that	that	SCONJ
ftr-344	440	29	the	the	DET
ftr-344	440	30	cars	car	NOUN
ftr-344	440	31	,	,	PUNCT
ftr-344	440	32	whether	whether	SCONJ
ftr-344	440	33	solicited	solicit	VERB
ftr-344	440	34	or	or	CCONJ
ftr-344	440	35	not	not	PART
ftr-344	440	36	,	,	PUNCT
ftr-344	440	37	were	be	AUX
ftr-344	440	38	realized	realize	VERB
ftr-344	440	39	accessions	accession	NOUN
ftr-344	440	40	to	to	ADP
ftr-344	440	41	wealth	wealth	NOUN
ftr-344	440	42	within	within	ADP
ftr-344	440	43	the	the	DET
ftr-344	440	44	audience	audience	NOUN
ftr-344	440	45	members	member	NOUN
ftr-344	440	46	'	'	PART
ftr-344	440	47	dominion	dominion	NOUN
ftr-344	440	48	and	and	CCONJ
ftr-344	440	49	hence	hence	ADV
ftr-344	440	50	income	income	NOUN
ftr-344	440	51	.	.	PUNCT
ftr-344	440	52	"	"	PUNCT
ftr-344	441	1	of	of	ADP
ftr-344	441	2	course	course	NOUN
ftr-344	441	3	,	,	PUNCT
ftr-344	441	4	in	in	ADP
ftr-344	441	5	many	many	ADJ
ftr-344	441	6	ways	way	NOUN
ftr-344	441	7	,	,	PUNCT
ftr-344	441	8	the	the	DET
ftr-344	441	9	audience	audience	NOUN
ftr-344	441	10	members	member	NOUN
ftr-344	441	11	were	be	AUX
ftr-344	441	12	like	like	ADP
ftr-344	441	13	mr	mr	PROPN
ftr-344	441	14	.	.	PROPN
ftr-344	441	15	haverly	haverly	ADV
ftr-344	441	16	or	or	CCONJ
ftr-344	441	17	even	even	ADV
ftr-344	441	18	mr	mr	PROPN
ftr-344	441	19	.	.	PROPN
ftr-344	441	20	gotcher	gotcher	PROPN
ftr-344	441	21	-	-	PUNCT
ftr-344	441	22	beneficiaries	beneficiary	NOUN
ftr-344	441	23	of	of	ADP
ftr-344	441	24	a	a	DET
ftr-344	441	25	seller	seller	NOUN
ftr-344	441	26	's	's	PART
ftr-344	441	27	desire	desire	NOUN
ftr-344	441	28	to	to	PART
ftr-344	441	29	hawk	hawk	VERB
ftr-344	441	30	its	its	PRON
ftr-344	441	31	wares	ware	NOUN
ftr-344	441	32	-	-	PUNCT
ftr-344	441	33	but	but	CCONJ
ftr-344	441	34	their	their	PRON
ftr-344	441	35	situation	situation	NOUN
ftr-344	441	36	was	be	AUX
ftr-344	441	37	too	too	ADV
ftr-344	441	38	public	public	ADJ
ftr-344	441	39	,	,	PUNCT
ftr-344	441	40	the	the	DET
ftr-344	441	41	value	value	NOUN
ftr-344	441	42	of	of	ADP
ftr-344	441	43	what	what	PRON
ftr-344	441	44	they	they	PRON
ftr-344	441	45	received	receive	VERB
ftr-344	441	46	-	-	PUNCT
ftr-344	441	47	a	a	DET
ftr-344	441	48	car	car	NOUN
ftr-344	441	49	-	-	PUNCT
ftr-344	441	50	too	too	ADV
ftr-344	441	51	clear	clear	ADJ
ftr-344	441	52	,	,	PUNCT
ftr-344	441	53	and	and	CCONJ
ftr-344	441	54	they	they	PRON
ftr-344	441	55	looked	look	VERB
ftr-344	441	56	too	too	ADV
ftr-344	441	57	much	much	ADV
ftr-344	441	58	like	like	ADP
ftr-344	441	59	prize	prize	NOUN
ftr-344	441	60	winners	winner	NOUN
ftr-344	441	61	.	.	PUNCT
ftr-344	442	1	9	9	NUM
ftr-344	442	2	they	they	PRON
ftr-344	442	3	did	do	AUX
ftr-344	442	4	not	not	PART
ftr-344	442	5	ask	ask	VERB
ftr-344	442	6	for	for	ADP
ftr-344	442	7	the	the	DET
ftr-344	442	8	cars	car	NOUN
ftr-344	442	9	,	,	PUNCT
ftr-344	442	10	may	may	AUX
ftr-344	442	11	not	not	PART
ftr-344	442	12	have	have	AUX
ftr-344	442	13	wanted	want	VERB
ftr-344	442	14	them	they	PRON
ftr-344	442	15	,	,	PUNCT
ftr-344	442	16	and	and	CCONJ
ftr-344	442	17	it	it	PRON
ftr-344	442	18	seems	seem	VERB
ftr-344	442	19	to	to	ADP
ftr-344	442	20	us	we	PRON
ftr-344	442	21	that	that	SCONJ
ftr-344	442	22	they	they	PRON
ftr-344	442	23	received	receive	VERB
ftr-344	442	24	the	the	DET
ftr-344	442	25	cars	car	NOUN
ftr-344	442	26	only	only	ADV
ftr-344	442	27	because	because	SCONJ
ftr-344	442	28	it	it	PRON
ftr-344	442	29	was	be	AUX
ftr-344	442	30	in	in	ADP
ftr-344	442	31	pontiac	pontiac	NOUN
ftr-344	442	32	's	's	PART
ftr-344	442	33	and	and	CCONJ
ftr-344	442	34	oprah	oprah	PROPN
ftr-344	442	35	's	's	PART
ftr-344	442	36	interest	interest	NOUN
ftr-344	442	37	that	that	PRON
ftr-344	442	38	they	they	PRON
ftr-344	442	39	do	do	AUX
ftr-344	442	40	so,80	so,80	NOUN
ftr-344	442	41	but	but	CCONJ
ftr-344	442	42	that	that	PRON
ftr-344	442	43	was	be	AUX
ftr-344	442	44	not	not	PART
ftr-344	442	45	the	the	DET
ftr-344	442	46	only	only	ADJ
ftr-344	442	47	possible	possible	ADJ
ftr-344	442	48	characterization	characterization	NOUN
ftr-344	442	49	.	.	PUNCT
ftr-344	443	1	perhaps	perhaps	ADV
ftr-344	443	2	the	the	DET
ftr-344	443	3	84	84	NUM
ftr-344	443	4	,	,	PUNCT
ftr-344	443	5	at	at	ADP
ftr-344	443	6	524	524	NUM
ftr-344	443	7	-	-	SYM
ftr-344	443	8	26	26	NUM
ftr-344	443	9	(	(	PUNCT
ftr-344	443	10	1984	1984	NUM
ftr-344	443	11	)	)	PUNCT
ftr-344	443	12	.	.	PUNCT
ftr-344	444	1	for	for	ADP
ftr-344	444	2	thoughtful	thoughtful	ADJ
ftr-344	444	3	commentary	commentary	NOUN
ftr-344	444	4	on	on	ADP
ftr-344	444	5	§	§	PROPN
ftr-344	444	6	7872	7872	NUM
ftr-344	444	7	,	,	PUNCT
ftr-344	444	8	see	see	VERB
ftr-344	444	9	nancy	nancy	PROPN
ftr-344	444	10	j.	j.	PROPN
ftr-344	444	11	knauer	knauer	PROPN
ftr-344	444	12	,	,	PUNCT
ftr-344	444	13	legal	legal	ADJ
ftr-344	444	14	fictions	fiction	NOUN
ftr-344	444	15	and	and	CCONJ
ftr-344	444	16	juristic	juristic	ADJ
ftr-344	444	17	truths	truth	NOUN
ftr-344	444	18	,	,	PUNCT
ftr-344	444	19	23	23	NUM
ftr-344	444	20	st	st	PROPN
ftr-344	444	21	.	.	PROPN
ftr-344	444	22	thomas	thomas	PROPN
ftr-344	444	23	l.	l.	PROPN
ftr-344	444	24	rev	rev	PROPN
ftr-344	444	25	.	.	PROPN
ftr-344	444	26	70	70	NUM
ftr-344	444	27	,	,	PUNCT
ftr-344	444	28	113	113	NUM
ftr-344	444	29	-	-	SYM
ftr-344	444	30	14	14	NUM
ftr-344	444	31	(	(	PUNCT
ftr-344	444	32	2010	2010	NUM
ftr-344	444	33	)	)	PUNCT
ftr-344	444	34	.	.	PUNCT
ftr-344	445	1	76	76	NUM
ftr-344	445	2	.	.	PUNCT
ftr-344	446	1	dickman	dickman	PROPN
ftr-344	446	2	v.	v.	PROPN
ftr-344	446	3	comm'r	comm'r	PROPN
ftr-344	446	4	,	,	PUNCT
ftr-344	446	5	456	456	NUM
ftr-344	446	6	u.s	u.s	PROPN
ftr-344	446	7	.	.	PROPN
ftr-344	446	8	330	330	NUM
ftr-344	446	9	(	(	PUNCT
ftr-344	446	10	1984	1984	NUM
ftr-344	446	11	)	)	PUNCT
ftr-344	446	12	.	.	PUNCT
ftr-344	447	1	77	77	NUM
ftr-344	447	2	.	.	PUNCT
ftr-344	448	1	the	the	DET
ftr-344	448	2	irs	irs	PROPN
ftr-344	448	3	was	be	AUX
ftr-344	448	4	keenly	keenly	ADV
ftr-344	448	5	aware	aware	ADJ
ftr-344	448	6	of	of	ADP
ftr-344	448	7	these	these	DET
ftr-344	448	8	problems	problem	NOUN
ftr-344	448	9	and	and	CCONJ
ftr-344	448	10	promptly	promptly	ADV
ftr-344	448	11	after	after	ADP
ftr-344	448	12	winning	win	VERB
ftr-344	448	13	dickman	dickman	PROPN
ftr-344	448	14	issued	issue	VERB
ftr-344	448	15	published	publish	VERB
ftr-344	448	16	guidance	guidance	NOUN
ftr-344	448	17	to	to	PART
ftr-344	448	18	resolve	resolve	VERB
ftr-344	448	19	them	they	PRON
ftr-344	448	20	both	both	PRON
ftr-344	448	21	retroactively	retroactively	ADV
ftr-344	448	22	and	and	CCONJ
ftr-344	448	23	prospectively	prospectively	ADV
ftr-344	448	24	and	and	CCONJ
ftr-344	448	25	in	in	ADP
ftr-344	448	26	the	the	DET
ftr-344	448	27	income	income	NOUN
ftr-344	448	28	and	and	CCONJ
ftr-344	448	29	gift	gift	NOUN
ftr-344	448	30	tax	tax	NOUN
ftr-344	448	31	contexts	contexts	NOUN
ftr-344	448	32	.	.	PUNCT
ftr-344	449	1	see	see	VERB
ftr-344	449	2	irs	irs	PROPN
ftr-344	449	3	explains	explain	VERB
ftr-344	449	4	valuation	valuation	NOUN
ftr-344	449	5	of	of	ADP
ftr-344	449	6	pre-1984	pre-1984	PROPN
ftr-344	449	7	interest	interest	PROPN
ftr-344	449	8	-	-	PUNCT
ftr-344	449	9	free	free	ADJ
ftr-344	449	10	demand	demand	NOUN
ftr-344	449	11	loans	loan	NOUN
ftr-344	449	12	,	,	PUNCT
ftr-344	449	13	23	23	NUM
ftr-344	449	14	tax	tax	NOUN
ftr-344	449	15	notes	note	NOUN
ftr-344	449	16	851	851	NUM
ftr-344	449	17	(	(	PUNCT
ftr-344	449	18	1984	1984	NUM
ftr-344	449	19	)	)	PUNCT
ftr-344	449	20	.	.	PUNCT
ftr-344	450	1	78	78	NUM
ftr-344	450	2	.	.	PUNCT
ftr-344	450	3	surprise	surprise	NOUN
ftr-344	450	4	!	!	PUNCT
ftr-344	451	1	oprah	oprah	PROPN
ftr-344	451	2	gives	give	VERB
ftr-344	451	3	entire	entire	ADJ
ftr-344	451	4	audience	audience	NOUN
ftr-344	451	5	new	new	ADJ
ftr-344	451	6	cars	car	NOUN
ftr-344	451	7	,	,	PUNCT
ftr-344	451	8	today	today	NOUN
ftr-344	451	9	television	television	NOUN
ftr-344	451	10	,	,	PUNCT
ftr-344	451	11	sept	sept	PROPN
ftr-344	451	12	.	.	PROPN
ftr-344	451	13	13	13	NUM
ftr-344	451	14	,	,	PUNCT
ftr-344	451	15	2004	2004	NUM
ftr-344	451	16	,	,	PUNCT
ftr-344	451	17	http://today.msnbc.msn.com/id/5989964/ns/today-entertainment/.	http://today.msnbc.msn.com/id/5989964/ns/today-entertainment/.	NOUN
ftr-344	451	18	79	79	NUM
ftr-344	451	19	.	.	PUNCT
ftr-344	452	1	some	some	DET
ftr-344	452	2	news	news	NOUN
ftr-344	452	3	accounts	account	NOUN
ftr-344	452	4	underscored	underscore	VERB
ftr-344	452	5	the	the	DET
ftr-344	452	6	prize	prize	NOUN
ftr-344	452	7	aspects	aspect	NOUN
ftr-344	452	8	.	.	PUNCT
ftr-344	453	1	see	see	VERB
ftr-344	453	2	,	,	PUNCT
ftr-344	453	3	e.g.	e.g.	ADV
ftr-344	453	4	,	,	PUNCT
ftr-344	453	5	oprah	oprah	PROPN
ftr-344	453	6	car	car	NOUN
ftr-344	453	7	winners	winner	NOUN
ftr-344	453	8	hit	hit	VERB
ftr-344	453	9	with	with	ADP
ftr-344	453	10	hefty	hefty	ADJ
ftr-344	453	11	tax	tax	NOUN
ftr-344	453	12	,	,	PUNCT
ftr-344	453	13	cnnmoney.com	cnnmoney.com	X
ftr-344	453	14	,	,	PUNCT
ftr-344	453	15	sept	sept	PROPN
ftr-344	453	16	.	.	PROPN
ftr-344	453	17	22	22	NUM
ftr-344	453	18	,	,	PUNCT
ftr-344	453	19	2004	2004	NUM
ftr-344	453	20	,	,	PUNCT
ftr-344	453	21	http://money.cnn.com/2004/09/22/news/newsmakers/oprahcartax/	http://money.cnn.com/2004/09/22/news/newsmakers/oprahcartax/	PROPN
ftr-344	453	22	,	,	PUNCT
ftr-344	453	23	but	but	CCONJ
ftr-344	453	24	others	other	NOUN
ftr-344	453	25	praised	praise	VERB
ftr-344	453	26	the	the	DET
ftr-344	453	27	marketing	marketing	NOUN
ftr-344	453	28	aspects	aspect	NOUN
ftr-344	453	29	,	,	PUNCT
ftr-344	453	30	tara	tara	PROPN
ftr-344	453	31	burghart	burghart	PROPN
ftr-344	453	32	,	,	PUNCT
ftr-344	453	33	oprah	oprah	PROPN
ftr-344	453	34	's	's	PART
ftr-344	453	35	car	car	NOUN
ftr-344	453	36	giveaway	giveaway	NOUN
ftr-344	453	37	hailed	hail	VERB
ftr-344	453	38	as	as	ADP
ftr-344	453	39	marketing	marketing	NOUN
ftr-344	453	40	coup	coup	NOUN
ftr-344	453	41	,	,	PUNCT
ftr-344	453	42	pontiac	pontiac	PROPN
ftr-344	453	43	confident	confident	ADJ
ftr-344	453	44	in	in	ADP
ftr-344	453	45	its	its	PRON
ftr-344	453	46	multimillion	multimillion	NOUN
ftr-344	453	47	investment	investment	NOUN
ftr-344	453	48	,	,	PUNCT
ftr-344	453	49	cincinnati.com	cincinnati.com	X
ftr-344	453	50	,	,	PUNCT
ftr-344	453	51	sept	sept	PROPN
ftr-344	453	52	.	.	PROPN
ftr-344	453	53	15	15	NUM
ftr-344	453	54	,	,	PUNCT
ftr-344	453	55	2004	2004	NUM
ftr-344	453	56	,	,	PUNCT
ftr-344	453	57	http://www.enquirer.com/editions/2004/09/15/bizbizlyoprha.html	http://www.enquirer.com/editions/2004/09/15/bizbizlyoprha.html	PROPN
ftr-344	453	58	.	.	PROPN
ftr-344	453	59	80	80	NUM
ftr-344	453	60	.	.	PUNCT
ftr-344	454	1	the	the	DET
ftr-344	454	2	move	move	NOUN
ftr-344	454	3	indeed	indeed	ADV
ftr-344	454	4	added	add	VERB
ftr-344	454	5	to	to	ADP
ftr-344	454	6	oprah	oprah	PROPN
ftr-344	454	7	's	's	PART
ftr-344	454	8	luster	luster	NOUN
ftr-344	454	9	;	;	PUNCT
ftr-344	454	10	not	not	PART
ftr-344	454	11	only	only	ADV
ftr-344	454	12	did	do	AUX
ftr-344	454	13	she	she	PRON
ftr-344	454	14	repeat	repeat	VERB
ftr-344	454	15	the	the	DET
ftr-344	454	16	event	event	NOUN
ftr-344	454	17	,	,	PUNCT
ftr-344	454	18	most	most	ADV
ftr-344	454	19	recently	recently	ADV
ftr-344	454	20	with	with	ADP
ftr-344	454	21	vw	vw	PROPN
ftr-344	454	22	beetles	beetle	NOUN
ftr-344	454	23	and	and	CCONJ
ftr-344	454	24	trips	trip	NOUN
ftr-344	454	25	to	to	ADP
ftr-344	454	26	australia	australia	PROPN
ftr-344	454	27	,	,	PUNCT
ftr-344	454	28	but	but	CCONJ
ftr-344	454	29	the	the	DET
ftr-344	454	30	2004	2004	NUM
ftr-344	454	31	original	original	ADJ
ftr-344	454	32	stunt	stunt	NOUN
ftr-344	454	33	was	be	AUX
ftr-344	454	34	recently	recently	ADV
ftr-344	454	35	voted	vote	VERB
ftr-344	454	36	"	"	PUNCT
ftr-344	454	37	tv	tv	NOUN
ftr-344	454	38	's	's	PART
ftr-344	454	39	greatest	great	ADJ
ftr-344	454	40	surprise	surprise	NOUN
ftr-344	454	41	.	.	PUNCT
ftr-344	454	42	"	"	PUNCT
ftr-344	455	1	michael	michael	PROPN
ftr-344	455	2	langston	langston	PROPN
ftr-344	455	3	,	,	PUNCT
ftr-344	455	4	oprah	oprah	PROPN
ftr-344	455	5	's	's	PART
ftr-344	455	6	free	free	ADJ
ftr-344	455	7	car	car	NOUN
ftr-344	455	8	giveaway	giveaway	NOUN
ftr-344	455	9	voted	vote	VERB
ftr-344	455	10	no.1	no.1	VERB
ftr-344	455	11	as	as	ADP
ftr-344	455	12	"	"	PUNCT
ftr-344	455	13	tv	tv	NOUN
ftr-344	455	14	's	's	PART
ftr-344	455	15	greatest	great	ADJ
ftr-344	455	16	surprise	surprise	NOUN
ftr-344	455	17	,	,	PUNCT
ftr-344	455	18	"	"	PUNCT
ftr-344	455	19	examiner.com	examiner.com	X
ftr-344	455	20	,	,	PUNCT
ftr-344	455	21	june	june	PROPN
ftr-344	455	22	6	6	NUM
ftr-344	455	23	,	,	PUNCT
ftr-344	455	24	2010	2010	NUM
ftr-344	455	25	,	,	PUNCT
ftr-344	455	26	www.examiner.com/african-american-entertainment-in-nationalloprah-s-freecar-giveaway-voted-no-i	www.examiner.com/african-american-entertainment-in-nationalloprah-s-freecar-giveaway-voted-no-i	NOUN
ftr-344	455	27	-as	-as	NOUN
ftr-344	455	28	-	-	PUNCT
ftr-344	455	29	tv	tv	NOUN
ftr-344	455	30	-	-	PUNCT
ftr-344	455	31	s	s	NOUN
ftr-344	455	32	-	-	PUNCT
ftr-344	455	33	greatest	great	ADJ
ftr-344	455	34	-	-	PUNCT
ftr-344	455	35	surprise	surprise	NOUN
ftr-344	455	36	.	.	PUNCT
ftr-344	456	1	for	for	ADP
ftr-344	456	2	descriptions	description	NOUN
ftr-344	456	3	of	of	ADP
ftr-344	456	4	the	the	DET
ftr-344	456	5	beetle	beetle	NOUN
ftr-344	456	6	and	and	CCONJ
ftr-344	456	7	australia	australia	NOUN
ftr-344	456	8	trip	trip	NOUN
ftr-344	456	9	giveaways	giveaway	NOUN
ftr-344	456	10	,	,	PUNCT
ftr-344	456	11	on	on	ADP
ftr-344	456	12	which	which	PRON
ftr-344	456	13	oprah	oprah	PROPN
ftr-344	456	14	agreed	agree	VERB
ftr-344	456	15	to	to	PART
ftr-344	456	16	pay	pay	VERB
ftr-344	456	17	the	the	DET
ftr-344	456	18	resulting	result	VERB
ftr-344	456	19	tax	tax	NOUN
ftr-344	456	20	liability	liability	NOUN
ftr-344	456	21	for	for	ADP
ftr-344	456	22	her	her	PRON
ftr-344	456	23	audience	audience	NOUN
ftr-344	456	24	members	member	NOUN
ftr-344	456	25	,	,	PUNCT
ftr-344	456	26	see	see	VERB
ftr-344	456	27	tax	tax	NOUN
ftr-344	456	28	consequences	consequence	NOUN
ftr-344	456	29	of	of	ADP
ftr-344	456	30	oprah	oprah	PROPN
ftr-344	456	31	's	's	PART
ftr-344	456	32	latest	late	ADJ
ftr-344	456	33	car	car	NOUN
ftr-344	456	34	giveaway	giveaway	NOUN
ftr-344	456	35	,	,	PUNCT
ftr-344	456	36	taxprof	taxprof	VERB
ftr-344	456	37	blog	blog	PROPN
ftr-344	456	38	,	,	PUNCT
ftr-344	456	39	nov	nov	PROPN
ftr-344	456	40	.	.	PROPN
ftr-344	456	41	29	29	NUM
ftr-344	456	42	,	,	PUNCT
ftr-344	456	43	2010	2010	NUM
ftr-344	456	44	,	,	PUNCT
ftr-344	456	45	http://taxprof.typepad.com/taxprof	http://taxprof.typepad.com/taxprof	PROPN
ftr-344	456	46	blog/1910/11/	blog/1910/11/	PROPN
ftr-344	456	47	tax-consequences.html	tax-consequences.html	PROPN
ftr-344	456	48	;	;	PUNCT
ftr-344	456	49	michael	michael	PROPN
ftr-344	456	50	cohn	cohn	PROPN
ftr-344	456	51	,	,	PUNCT
ftr-344	456	52	oprah	oprah	PROPN
ftr-344	456	53	to	to	PART
ftr-344	456	54	pay	pay	VERB
ftr-344	456	55	taxes	taxis	NOUN
ftr-344	456	56	for	for	ADP
ftr-344	456	57	audience	audience	NOUN
ftr-344	456	58	's	's	PART
ftr-344	456	59	australia	australia	PROPN
ftr-344	456	60	trip	trip	NOUN
ftr-344	456	61	,	,	PUNCT
ftr-344	456	62	accounting	account	VERB
ftr-344	456	63	today.com	today.com	X
ftr-344	456	64	,	,	PUNCT
ftr-344	456	65	sept	sept	PROPN
ftr-344	456	66	.	.	PROPN
ftr-344	456	67	24	24	NUM
ftr-344	456	68	,	,	PUNCT
ftr-344	456	69	2010	2010	NUM
ftr-344	456	70	,	,	PUNCT
ftr-344	456	71	http//www.accountingtoday.com/	http//www.accountingtoday.com/	NOUN
ftr-344	456	72	debitscredits	debitscredit	NOUN
ftr-344	456	73	/	/	SYM
ftr-344	456	74	oprah	oprah	PROPN
ftr-344	456	75	-	-	PUNCT
ftr-344	456	76	pay	pay	NOUN
ftr-344	456	77	-	-	PUNCT
ftr-344	456	78	taxes	taxis	NOUN
ftr-344	456	79	-	-	PUNCT
ftr-344	456	80	audience	audience	NOUN
ftr-344	456	81	-	-	PUNCT
ftr-344	456	82	australia	australia	NOUN
ftr-344	456	83	-	-	PUNCT
ftr-344	456	84	trip-55711	trip-55711	NOUN
ftr-344	456	85	-	-	PUNCT
ftr-344	456	86	1	1	NUM
ftr-344	456	87	.html	.html	NOUN
ftr-344	456	88	.	.	PUNCT
ftr-344	457	1	316	316	NUM
ftr-344	458	1	[	[	NOUN
ftr-344	458	2	vol	vol	NOUN
ftr-344	458	3	.	.	PUNCT
ftr-344	459	1	11:5	11:5	NUM
ftr-344	459	2	defining	define	VERB
ftr-344	459	3	income	income	NOUN
ftr-344	459	4	cars	car	NOUN
ftr-344	459	5	were	be	AUX
ftr-344	459	6	a	a	DET
ftr-344	459	7	prize	prize	NOUN
ftr-344	459	8	for	for	ADP
ftr-344	459	9	being	be	AUX
ftr-344	459	10	in	in	ADP
ftr-344	459	11	the	the	DET
ftr-344	459	12	audience	audience	NOUN
ftr-344	459	13	that	that	DET
ftr-344	459	14	day	day	NOUN
ftr-344	459	15	,	,	PUNCT
ftr-344	459	16	like	like	ADP
ftr-344	459	17	the	the	DET
ftr-344	459	18	person	person	NOUN
ftr-344	459	19	who	who	PRON
ftr-344	459	20	receives	receive	VERB
ftr-344	459	21	money	money	NOUN
ftr-344	459	22	for	for	ADP
ftr-344	459	23	being	be	AUX
ftr-344	459	24	the	the	DET
ftr-344	459	25	millionth	millionth	ADJ
ftr-344	459	26	customer	customer	NOUN
ftr-344	459	27	of	of	ADP
ftr-344	459	28	an	an	DET
ftr-344	459	29	establishment	establishment	NOUN
ftr-344	459	30	.	.	PUNCT
ftr-344	460	1	that	that	PRON
ftr-344	460	2	quickly	quickly	ADV
ftr-344	460	3	became	become	VERB
ftr-344	460	4	the	the	DET
ftr-344	460	5	prevailing	prevail	VERB
ftr-344	460	6	public	public	ADJ
ftr-344	460	7	view.81	view.81	PROPN
ftr-344	460	8	like	like	ADP
ftr-344	460	9	oprah	oprah	PROPN
ftr-344	460	10	's	's	PART
ftr-344	460	11	audience	audience	NOUN
ftr-344	460	12	,	,	PUNCT
ftr-344	460	13	for	for	ADP
ftr-344	460	14	years	year	NOUN
ftr-344	460	15	award	award	PROPN
ftr-344	460	16	show	show	VERB
ftr-344	460	17	presenters	presenter	NOUN
ftr-344	460	18	and	and	CCONJ
ftr-344	460	19	nominees	nominee	NOUN
ftr-344	460	20	enjoyed	enjoy	VERB
ftr-344	460	21	the	the	DET
ftr-344	460	22	samples	sample	NOUN
ftr-344	460	23	of	of	ADP
ftr-344	460	24	luxury	luxury	NOUN
ftr-344	460	25	items	item	NOUN
ftr-344	460	26	contained	contain	VERB
ftr-344	460	27	in	in	ADP
ftr-344	460	28	the	the	DET
ftr-344	460	29	"	"	PUNCT
ftr-344	460	30	swag	swag	NOUN
ftr-344	460	31	bags	bag	NOUN
ftr-344	460	32	"	"	PUNCT
ftr-344	460	33	they	they	PRON
ftr-344	460	34	received	receive	VERB
ftr-344	460	35	.	.	PUNCT
ftr-344	461	1	such	such	ADJ
ftr-344	461	2	items	item	NOUN
ftr-344	461	3	were	be	AUX
ftr-344	461	4	provided	provide	VERB
ftr-344	461	5	for	for	ADP
ftr-344	461	6	the	the	DET
ftr-344	461	7	same	same	ADJ
ftr-344	461	8	reasons	reason	NOUN
ftr-344	461	9	vw	vw	PROPN
ftr-344	461	10	paid	pay	VERB
ftr-344	461	11	for	for	ADP
ftr-344	461	12	the	the	DET
ftr-344	461	13	gotchers	gotcher	NOUN
ftr-344	461	14	'	'	PART
ftr-344	461	15	trip	trip	NOUN
ftr-344	461	16	to	to	ADP
ftr-344	461	17	germany	germany	PROPN
ftr-344	461	18	and	and	CCONJ
ftr-344	461	19	the	the	DET
ftr-344	461	20	publishers	publisher	NOUN
ftr-344	461	21	of	of	ADP
ftr-344	461	22	textbooks	textbook	NOUN
ftr-344	461	23	sent	send	VERB
ftr-344	461	24	the	the	DET
ftr-344	461	25	books	book	NOUN
ftr-344	461	26	to	to	ADP
ftr-344	461	27	mr	mr	PROPN
ftr-344	461	28	.	.	PROPN
ftr-344	461	29	haverly	haverly	ADV
ftr-344	461	30	:	:	PUNCT
ftr-344	461	31	sellers	seller	NOUN
ftr-344	461	32	wanted	want	VERB
ftr-344	461	33	to	to	PART
ftr-344	461	34	increase	increase	VERB
ftr-344	461	35	sales	sale	NOUN
ftr-344	461	36	of	of	ADP
ftr-344	461	37	their	their	PRON
ftr-344	461	38	products	product	NOUN
ftr-344	461	39	by	by	ADP
ftr-344	461	40	generating	generate	VERB
ftr-344	461	41	publicity	publicity	NOUN
ftr-344	461	42	for	for	ADP
ftr-344	461	43	them	they	PRON
ftr-344	461	44	.	.	PUNCT
ftr-344	462	1	their	their	PRON
ftr-344	462	2	motives	motive	NOUN
ftr-344	462	3	were	be	AUX
ftr-344	462	4	as	as	ADP
ftr-344	462	5	non	non	ADJ
ftr-344	462	6	-	-	ADJ
ftr-344	462	7	compensatory	compensatory	ADJ
ftr-344	462	8	as	as	ADP
ftr-344	462	9	those	those	PRON
ftr-344	462	10	of	of	ADP
ftr-344	462	11	vw	vw	PROPN
ftr-344	462	12	or	or	CCONJ
ftr-344	462	13	the	the	DET
ftr-344	462	14	textbook	textbook	NOUN
ftr-344	462	15	publishers	publisher	NOUN
ftr-344	462	16	;	;	PUNCT
ftr-344	462	17	oscar	oscar	NOUN
ftr-344	462	18	presenters	presenter	NOUN
ftr-344	462	19	do	do	AUX
ftr-344	462	20	not	not	PART
ftr-344	462	21	need	need	VERB
ftr-344	462	22	swag	swag	NOUN
ftr-344	462	23	bags	bag	NOUN
ftr-344	462	24	to	to	PART
ftr-344	462	25	be	be	AUX
ftr-344	462	26	induced	induce	VERB
ftr-344	462	27	to	to	PART
ftr-344	462	28	serve	serve	VERB
ftr-344	462	29	as	as	ADP
ftr-344	462	30	presenters	presenter	NOUN
ftr-344	462	31	(	(	PUNCT
ftr-344	462	32	many	many	ADJ
ftr-344	462	33	would	would	AUX
ftr-344	462	34	almost	almost	ADV
ftr-344	462	35	certainly	certainly	ADV
ftr-344	462	36	pay	pay	VERB
ftr-344	462	37	for	for	ADP
ftr-344	462	38	the	the	DET
ftr-344	462	39	opportunity	opportunity	NOUN
ftr-344	462	40	if	if	SCONJ
ftr-344	462	41	they	they	PRON
ftr-344	462	42	could	could	AUX
ftr-344	462	43	)	)	PUNCT
ftr-344	462	44	,	,	PUNCT
ftr-344	462	45	and	and	CCONJ
ftr-344	462	46	no	no	DET
ftr-344	462	47	behavior	behavior	NOUN
ftr-344	462	48	whatsoever	whatsoever	ADV
ftr-344	462	49	was	be	AUX
ftr-344	462	50	required	require	VERB
ftr-344	462	51	from	from	ADP
ftr-344	462	52	the	the	DET
ftr-344	462	53	nominees	nominee	NOUN
ftr-344	462	54	who	who	PRON
ftr-344	462	55	also	also	ADV
ftr-344	462	56	received	receive	VERB
ftr-344	462	57	the	the	DET
ftr-344	462	58	bags	bag	NOUN
ftr-344	462	59	.	.	PUNCT
ftr-344	463	1	as	as	ADP
ftr-344	463	2	with	with	ADP
ftr-344	463	3	other	other	ADJ
ftr-344	463	4	free	free	ADJ
ftr-344	463	5	samples	sample	NOUN
ftr-344	463	6	,	,	PUNCT
ftr-344	463	7	it	it	PRON
ftr-344	463	8	would	would	AUX
ftr-344	463	9	be	be	AUX
ftr-344	463	10	nearly	nearly	ADV
ftr-344	463	11	impossible	impossible	ADJ
ftr-344	463	12	to	to	PART
ftr-344	463	13	determine	determine	VERB
ftr-344	463	14	whether	whether	SCONJ
ftr-344	463	15	the	the	DET
ftr-344	463	16	taxpayer	taxpayer	NOUN
ftr-344	463	17	exercised	exercise	VERB
ftr-344	463	18	dominion	dominion	NOUN
ftr-344	463	19	by	by	ADP
ftr-344	463	20	using	use	VERB
ftr-344	463	21	the	the	DET
ftr-344	463	22	product	product	NOUN
ftr-344	463	23	.	.	PUNCT
ftr-344	464	1	nevertheless	nevertheless	ADV
ftr-344	464	2	,	,	PUNCT
ftr-344	464	3	as	as	ADP
ftr-344	464	4	the	the	DET
ftr-344	464	5	value	value	NOUN
ftr-344	464	6	of	of	ADP
ftr-344	464	7	the	the	DET
ftr-344	464	8	bags	bag	NOUN
ftr-344	464	9	and	and	CCONJ
ftr-344	464	10	the	the	DET
ftr-344	464	11	resulting	result	VERB
ftr-344	464	12	publicity	publicity	NOUN
ftr-344	464	13	surrounding	surround	VERB
ftr-344	464	14	them	they	PRON
ftr-344	464	15	grew	grow	VERB
ftr-344	464	16	,	,	PUNCT
ftr-344	464	17	the	the	DET
ftr-344	464	18	irs	irs	PROPN
ftr-344	464	19	felt	felt	AUX
ftr-344	464	20	compelled	compel	VERB
ftr-344	464	21	to	to	PART
ftr-344	464	22	act	act	VERB
ftr-344	464	23	,	,	PUNCT
ftr-344	464	24	and	and	CCONJ
ftr-344	464	25	in	in	ADP
ftr-344	464	26	2006	2006	NUM
ftr-344	464	27	it	it	PRON
ftr-344	464	28	took	take	VERB
ftr-344	464	29	the	the	DET
ftr-344	464	30	position	position	NOUN
ftr-344	464	31	that	that	SCONJ
ftr-344	464	32	the	the	DET
ftr-344	464	33	value	value	NOUN
ftr-344	464	34	of	of	ADP
ftr-344	464	35	the	the	DET
ftr-344	464	36	swag	swag	NOUN
ftr-344	464	37	in	in	ADP
ftr-344	464	38	the	the	DET
ftr-344	464	39	bags	bag	NOUN
ftr-344	464	40	was	be	AUX
ftr-344	464	41	income	income	NOUN
ftr-344	464	42	to	to	ADP
ftr-344	464	43	the	the	DET
ftr-344	464	44	recipient.82	recipient.82	NOUN
ftr-344	464	45	while	while	SCONJ
ftr-344	464	46	that	that	DET
ftr-344	464	47	position	position	NOUN
ftr-344	464	48	clearly	clearly	ADV
ftr-344	464	49	follows	follow	VERB
ftr-344	464	50	from	from	ADP
ftr-344	464	51	the	the	DET
ftr-344	464	52	glenshaw	glenshaw	ADJ
ftr-344	464	53	glass	glass	NOUN
ftr-344	464	54	definition	definition	NOUN
ftr-344	464	55	of	of	ADP
ftr-344	464	56	income	income	NOUN
ftr-344	464	57	,	,	PUNCT
ftr-344	464	58	and	and	CCONJ
ftr-344	464	59	those	those	PRON
ftr-344	464	60	of	of	ADP
ftr-344	464	61	us	we	PRON
ftr-344	464	62	who	who	PRON
ftr-344	464	63	champion	champion	VERB
ftr-344	464	64	progressive	progressive	ADJ
ftr-344	464	65	taxation	taxation	NOUN
ftr-344	464	66	might	might	AUX
ftr-344	464	67	not	not	PART
ftr-344	464	68	quarrel	quarrel	VERB
ftr-344	464	69	with	with	ADP
ftr-344	464	70	its	its	PRON
ftr-344	464	71	effect	effect	NOUN
ftr-344	464	72	,	,	PUNCT
ftr-344	464	73	it	it	PRON
ftr-344	464	74	is	be	AUX
ftr-344	464	75	completely	completely	ADV
ftr-344	464	76	inconsistent	inconsistent	ADJ
ftr-344	464	77	with	with	ADP
ftr-344	464	78	the	the	DET
ftr-344	464	79	irs	irs	PROPN
ftr-344	464	80	's	's	PART
ftr-344	464	81	published	publish	VERB
ftr-344	464	82	position	position	NOUN
ftr-344	464	83	on	on	ADP
ftr-344	464	84	unsolicited	unsolicited	ADJ
ftr-344	464	85	samples	sample	NOUN
ftr-344	464	86	,	,	PUNCT
ftr-344	464	87	as	as	ADV
ftr-344	464	88	well	well	ADV
ftr-344	464	89	as	as	ADP
ftr-344	464	90	with	with	ADP
ftr-344	464	91	the	the	DET
ftr-344	464	92	intent	intent	NOUN
ftr-344	464	93	of	of	ADP
ftr-344	464	94	the	the	DET
ftr-344	464	95	payor	payor	NOUN
ftr-344	464	96	and	and	CCONJ
ftr-344	464	97	convenience	convenience	NOUN
ftr-344	464	98	of	of	ADP
ftr-344	464	99	the	the	DET
ftr-344	464	100	employer	employer	NOUN
ftr-344	464	101	talismans	talisman	NOUN
ftr-344	464	102	approved	approve	VERB
ftr-344	464	103	by	by	ADP
ftr-344	464	104	the	the	DET
ftr-344	464	105	courts	court	NOUN
ftr-344	464	106	in	in	ADP
ftr-344	464	107	gotcher	gotcher	PROPN
ftr-344	464	108	and	and	CCONJ
ftr-344	464	109	other	other	ADJ
ftr-344	464	110	cases	case	NOUN
ftr-344	464	111	.	.	PUNCT
ftr-344	465	1	all	all	PRON
ftr-344	465	2	of	of	ADP
ftr-344	465	3	the	the	DET
ftr-344	465	4	arguments	argument	NOUN
ftr-344	465	5	made	make	VERB
ftr-344	465	6	by	by	ADP
ftr-344	465	7	the	the	DET
ftr-344	465	8	district	district	NOUN
ftr-344	465	9	court	court	NOUN
ftr-344	465	10	in	in	ADP
ftr-344	465	11	haverly	haverly	ADV
ftr-344	465	12	would	would	AUX
ftr-344	465	13	apply	apply	VERB
ftr-344	465	14	to	to	ADP
ftr-344	465	15	the	the	DET
ftr-344	465	16	swag	swag	NOUN
ftr-344	465	17	bags	bag	NOUN
ftr-344	465	18	,	,	PUNCT
ftr-344	465	19	and	and	CCONJ
ftr-344	465	20	in	in	ADP
ftr-344	465	21	the	the	DET
ftr-344	465	22	absence	absence	NOUN
ftr-344	465	23	81	81	NUM
ftr-344	465	24	.	.	PUNCT
ftr-344	466	1	there	there	PRON
ftr-344	466	2	were	be	VERB
ftr-344	466	3	even	even	ADV
ftr-344	466	4	some	some	DET
ftr-344	466	5	reports	report	NOUN
ftr-344	466	6	that	that	SCONJ
ftr-344	466	7	oprah	oprah	PROPN
ftr-344	466	8	had	have	AUX
ftr-344	466	9	agreed	agree	VERB
ftr-344	466	10	to	to	PART
ftr-344	466	11	cover	cover	VERB
ftr-344	466	12	the	the	DET
ftr-344	466	13	resulting	result	VERB
ftr-344	466	14	tax	tax	NOUN
ftr-344	466	15	liability	liability	NOUN
ftr-344	466	16	,	,	PUNCT
ftr-344	466	17	see	see	VERB
ftr-344	466	18	,	,	PUNCT
ftr-344	466	19	e.g.	e.g.	ADV
ftr-344	466	20	,	,	PUNCT
ftr-344	466	21	zachariah	zachariah	PROPN
ftr-344	466	22	boren	boren	PROPN
ftr-344	466	23	,	,	PUNCT
ftr-344	466	24	great	great	ADJ
ftr-344	466	25	tax	tax	NOUN
ftr-344	466	26	lesson	lesson	NOUN
ftr-344	466	27	of	of	ADP
ftr-344	466	28	oprah	oprah	PROPN
ftr-344	466	29	's	's	PART
ftr-344	466	30	"	"	PUNCT
ftr-344	466	31	free	free	ADJ
ftr-344	466	32	"	"	PUNCT
ftr-344	466	33	cars	car	NOUN
ftr-344	466	34	,	,	PUNCT
ftr-344	466	35	szone.com	szone.com	X
ftr-344	466	36	,	,	PUNCT
ftr-344	466	37	sept	sept	PROPN
ftr-344	466	38	.	.	PROPN
ftr-344	466	39	22	22	NUM
ftr-344	466	40	,	,	PUNCT
ftr-344	466	41	2004	2004	NUM
ftr-344	466	42	,	,	PUNCT
ftr-344	466	43	http://www.szone.us/f65/great-tax-lessonoprahs-free-cars-7034/	http://www.szone.us/f65/great-tax-lessonoprahs-free-cars-7034/	PROPN
ftr-344	466	44	(	(	PUNCT
ftr-344	466	45	referring	refer	VERB
ftr-344	466	46	to	to	ADP
ftr-344	466	47	a	a	DET
ftr-344	466	48	cnn	cnn	PROPN
ftr-344	466	49	story	story	NOUN
ftr-344	466	50	reporting	report	VERB
ftr-344	466	51	that	that	SCONJ
ftr-344	466	52	oprah	oprah	PROPN
ftr-344	466	53	would	would	AUX
ftr-344	466	54	pay	pay	VERB
ftr-344	466	55	)	)	PUNCT
ftr-344	466	56	,	,	PUNCT
ftr-344	466	57	although	although	SCONJ
ftr-344	466	58	most	most	ADJ
ftr-344	466	59	reports	report	NOUN
ftr-344	466	60	suggest	suggest	VERB
ftr-344	466	61	that	that	SCONJ
ftr-344	466	62	she	she	PRON
ftr-344	466	63	did	do	AUX
ftr-344	466	64	not	not	PART
ftr-344	466	65	do	do	VERB
ftr-344	466	66	so	so	ADV
ftr-344	466	67	in	in	ADP
ftr-344	466	68	that	that	DET
ftr-344	466	69	instance	instance	NOUN
ftr-344	466	70	.	.	PUNCT
ftr-344	467	1	chuck	chuck	PROPN
ftr-344	467	2	sudo	sudo	PROPN
ftr-344	467	3	,	,	PUNCT
ftr-344	467	4	"	"	PUNCT
ftr-344	467	5	and	and	CCONJ
ftr-344	467	6	then	then	ADV
ftr-344	467	7	the	the	DET
ftr-344	467	8	irs	irs	PROPN
ftr-344	467	9	asked	ask	VERB
ftr-344	467	10	for	for	ADP
ftr-344	467	11	their	their	PRON
ftr-344	467	12	cut	cut	NOUN
ftr-344	467	13	,	,	PUNCT
ftr-344	467	14	and	and	CCONJ
ftr-344	467	15	the	the	DET
ftr-344	467	16	screaming	scream	VERB
ftr-344	467	17	stopped	stop	VERB
ftr-344	467	18	.	.	PUNCT
ftr-344	467	19	"	"	PUNCT
ftr-344	468	1	chicagoist.com	chicagoist.com	X
ftr-344	468	2	,	,	PUNCT
ftr-344	468	3	nov	nov	PROPN
ftr-344	468	4	.	.	PROPN
ftr-344	468	5	22	22	NUM
ftr-344	468	6	,	,	PUNCT
ftr-344	468	7	2010	2010	NUM
ftr-344	468	8	,	,	PUNCT
ftr-344	468	9	http://chicagoist.com/2010/11/22/andthenthe	http://chicagoist.com/2010/11/22/andthenthe	PROPN
ftr-344	468	10	_	_	PROPN
ftr-344	468	11	irs	irs	PROPN
ftr-344	468	12	asked	ask	VERB
ftr-344	468	13	for	for	ADP
ftr-344	468	14	their	their	PRON
ftr-344	468	15	cu.php	cu.php	PROPN
ftr-344	468	16	(	(	PUNCT
ftr-344	468	17	noting	note	VERB
ftr-344	468	18	that	that	SCONJ
ftr-344	468	19	oprah	oprah	PROPN
ftr-344	468	20	's	's	PART
ftr-344	468	21	studio	studio	NOUN
ftr-344	468	22	had	have	AUX
ftr-344	468	23	said	say	VERB
ftr-344	468	24	the	the	DET
ftr-344	468	25	recipients	recipient	NOUN
ftr-344	468	26	of	of	ADP
ftr-344	468	27	the	the	DET
ftr-344	468	28	cars	car	NOUN
ftr-344	468	29	would	would	AUX
ftr-344	468	30	have	have	VERB
ftr-344	468	31	to	to	PART
ftr-344	468	32	pay	pay	VERB
ftr-344	468	33	)	)	PUNCT
ftr-344	468	34	.	.	PUNCT
ftr-344	469	1	in	in	ADP
ftr-344	469	2	subsequent	subsequent	ADJ
ftr-344	469	3	giveaways	giveaway	NOUN
ftr-344	469	4	oprah	oprah	PROPN
ftr-344	469	5	has	have	AUX
ftr-344	469	6	agreed	agree	VERB
ftr-344	469	7	to	to	PART
ftr-344	469	8	cover	cover	VERB
ftr-344	469	9	the	the	DET
ftr-344	469	10	resulting	result	VERB
ftr-344	469	11	tax	tax	NOUN
ftr-344	469	12	liability	liability	NOUN
ftr-344	469	13	.	.	PUNCT
ftr-344	470	1	see	see	VERB
ftr-344	470	2	cohn	cohn	PROPN
ftr-344	470	3	,	,	PUNCT
ftr-344	470	4	supra	supra	PROPN
ftr-344	470	5	note	note	PROPN
ftr-344	470	6	80	80	NUM
ftr-344	470	7	;	;	PUNCT
ftr-344	470	8	see	see	VERB
ftr-344	470	9	also	also	ADV
ftr-344	470	10	anosheh	anosheh	ADJ
ftr-344	470	11	azarmsa	azarmsa	NOUN
ftr-344	470	12	,	,	PUNCT
ftr-344	470	13	note	note	NOUN
ftr-344	470	14	,	,	PUNCT
ftr-344	470	15	award	award	NOUN
ftr-344	470	16	shows	show	NOUN
ftr-344	470	17	,	,	PUNCT
ftr-344	470	18	gifts	gift	NOUN
ftr-344	470	19	,	,	PUNCT
ftr-344	470	20	and	and	CCONJ
ftr-344	470	21	taxes	taxis	NOUN
ftr-344	470	22	:	:	PUNCT
ftr-344	470	23	a	a	DET
ftr-344	470	24	criticism	criticism	NOUN
ftr-344	470	25	of	of	ADP
ftr-344	470	26	the	the	DET
ftr-344	470	27	tax	tax	NOUN
ftr-344	470	28	treatment	treatment	NOUN
ftr-344	470	29	of	of	ADP
ftr-344	470	30	celebrity	celebrity	NOUN
ftr-344	470	31	gift	gift	NOUN
ftr-344	470	32	bags	bag	NOUN
ftr-344	470	33	,	,	PUNCT
ftr-344	470	34	28	28	NUM
ftr-344	470	35	loy	loy	PROPN
ftr-344	470	36	.	.	PUNCT
ftr-344	471	1	l.a	l.a	PROPN
ftr-344	471	2	.	.	PROPN
ftr-344	471	3	ent	ent	PROPN
ftr-344	471	4	.	.	PUNCT
ftr-344	472	1	l.	l.	PROPN
ftr-344	472	2	rev	rev	PROPN
ftr-344	472	3	.	.	PROPN
ftr-344	472	4	27	27	NUM
ftr-344	472	5	,	,	PUNCT
ftr-344	472	6	43	43	NUM
ftr-344	472	7	(	(	PUNCT
ftr-344	472	8	2007/2008	2007/2008	NUM
ftr-344	472	9	)	)	PUNCT
ftr-344	472	10	;	;	PUNCT
ftr-344	472	11	brian	brian	PROPN
ftr-344	472	12	hirsch	hirsch	PROPN
ftr-344	472	13	,	,	PUNCT
ftr-344	472	14	the	the	DET
ftr-344	472	15	extreme	extreme	ADJ
ftr-344	472	16	home	home	NOUN
ftr-344	472	17	renovation	renovation	NOUN
ftr-344	472	18	giveaway	giveaway	NOUN
ftr-344	472	19	:	:	PUNCT
ftr-344	472	20	constructive	constructive	ADJ
ftr-344	472	21	justification	justification	NOUN
ftr-344	472	22	for	for	ADP
ftr-344	472	23	tax	tax	NOUN
ftr-344	472	24	-	-	PUNCT
ftr-344	472	25	free	free	ADJ
ftr-344	472	26	home	home	NOUN
ftr-344	472	27	improvements	improvement	NOUN
ftr-344	472	28	on	on	ADP
ftr-344	472	29	abc	abc	PROPN
ftr-344	472	30	's	's	PART
ftr-344	472	31	extreme	extreme	ADJ
ftr-344	472	32	makeover	makeover	NOUN
ftr-344	472	33	:	:	PUNCT
ftr-344	472	34	home	home	NOUN
ftr-344	472	35	edition	edition	NOUN
ftr-344	472	36	,	,	PUNCT
ftr-344	472	37	73	73	NUM
ftr-344	472	38	u.	u.	PROPN
ftr-344	472	39	cinn	cinn	PROPN
ftr-344	472	40	.	.	PUNCT
ftr-344	473	1	l.	l.	PROPN
ftr-344	473	2	rev	rev	PROPN
ftr-344	473	3	.	.	PROPN
ftr-344	473	4	1665	1665	NUM
ftr-344	473	5	,	,	PUNCT
ftr-344	473	6	1669	1669	NUM
ftr-344	473	7	(	(	PUNCT
ftr-344	473	8	2005	2005	NUM
ftr-344	473	9	)	)	PUNCT
ftr-344	473	10	.	.	PUNCT
ftr-344	474	1	82	82	NUM
ftr-344	474	2	.	.	PUNCT
ftr-344	475	1	the	the	DET
ftr-344	475	2	irs	irs	PROPN
ftr-344	475	3	did	do	VERB
ftr-344	475	4	this	this	PRON
ftr-344	475	5	not	not	PART
ftr-344	475	6	by	by	ADP
ftr-344	475	7	issuing	issue	VERB
ftr-344	475	8	a	a	DET
ftr-344	475	9	ruling	ruling	ADJ
ftr-344	475	10	or	or	CCONJ
ftr-344	475	11	similar	similar	ADJ
ftr-344	475	12	document	document	NOUN
ftr-344	475	13	,	,	PUNCT
ftr-344	475	14	but	but	CCONJ
ftr-344	475	15	by	by	ADP
ftr-344	475	16	having	have	VERB
ftr-344	475	17	then	then	ADV
ftr-344	475	18	-	-	PUNCT
ftr-344	475	19	commissioner	commissioner	NOUN
ftr-344	475	20	everson	everson	PROPN
ftr-344	475	21	issue	issue	VERB
ftr-344	475	22	a	a	DET
ftr-344	475	23	press	press	NOUN
ftr-344	475	24	release	release	NOUN
ftr-344	475	25	.	.	PUNCT
ftr-344	476	1	i.r	i.r	PRON
ftr-344	476	2	.	.	NOUN
ftr-344	476	3	2006	2006	NUM
ftr-344	476	4	-	-	SYM
ftr-344	476	5	128	128	NUM
ftr-344	476	6	,	,	PUNCT
ftr-344	476	7	2006	2006	NUM
ftr-344	476	8	tnt	tnt	NOUN
ftr-344	476	9	160	160	NUM
ftr-344	476	10	-	-	SYM
ftr-344	476	11	6	6	NUM
ftr-344	476	12	(	(	PUNCT
ftr-344	476	13	aug	aug	PROPN
ftr-344	476	14	.	.	PROPN
ftr-344	476	15	17	17	NUM
ftr-344	476	16	,	,	PUNCT
ftr-344	476	17	2006	2006	NUM
ftr-344	476	18	)	)	PUNCT
ftr-344	476	19	;	;	PUNCT
ftr-344	476	20	see	see	VERB
ftr-344	476	21	robert	robert	PROPN
ftr-344	476	22	j.	j.	PROPN
ftr-344	476	23	wells	wells	PROPN
ftr-344	476	24	,	,	PUNCT
ftr-344	476	25	there	there	PRON
ftr-344	476	26	are	be	VERB
ftr-344	476	27	no	no	DET
ftr-344	476	28	free	free	ADJ
ftr-344	476	29	goody	goody	NOUN
ftr-344	476	30	bags	bag	NOUN
ftr-344	476	31	,	,	PUNCT
ftr-344	476	32	112	112	NUM
ftr-344	476	33	tax	tax	NOUN
ftr-344	476	34	notes	note	NOUN
ftr-344	476	35	621	621	NUM
ftr-344	476	36	(	(	PUNCT
ftr-344	476	37	2006	2006	NUM
ftr-344	476	38	)	)	PUNCT
ftr-344	476	39	;	;	PUNCT
ftr-344	476	40	allen	allen	PROPN
ftr-344	476	41	kenney	kenney	PROPN
ftr-344	476	42	,	,	PUNCT
ftr-344	476	43	irs	irs	PROPN
ftr-344	476	44	reaches	reach	VERB
ftr-344	476	45	out	out	ADP
ftr-344	476	46	to	to	ADP
ftr-344	476	47	celebrities	celebrity	NOUN
ftr-344	476	48	to	to	PART
ftr-344	476	49	soothe	soothe	VERB
ftr-344	476	50	anxiety	anxiety	NOUN
ftr-344	476	51	over	over	ADP
ftr-344	476	52	tax	tax	NOUN
ftr-344	476	53	on	on	ADP
ftr-344	476	54	swag	swag	NOUN
ftr-344	476	55	,	,	PUNCT
ftr-344	476	56	112	112	NUM
ftr-344	476	57	tax	tax	NOUN
ftr-344	476	58	notes	note	NOUN
ftr-344	476	59	636	636	NUM
ftr-344	476	60	(	(	PUNCT
ftr-344	476	61	2006	2006	NUM
ftr-344	476	62	)	)	PUNCT
ftr-344	476	63	;	;	PUNCT
ftr-344	476	64	azarmsa	azarmsa	NOUN
ftr-344	476	65	,	,	PUNCT
ftr-344	476	66	supra	supra	PROPN
ftr-344	476	67	note	note	NOUN
ftr-344	476	68	81	81	NUM
ftr-344	476	69	,	,	PUNCT
ftr-344	476	70	at	at	ADP
ftr-344	476	71	43	43	NUM
ftr-344	476	72	.	.	PUNCT
ftr-344	477	1	2011	2011	NUM
ftr-344	477	2	]	]	PUNCT
ftr-344	477	3	317	317	NUM
ftr-344	477	4	florida	florida	PROPN
ftr-344	477	5	tax	tax	NOUN
ftr-344	477	6	review	review	NOUN
ftr-344	477	7	of	of	ADP
ftr-344	477	8	a	a	DET
ftr-344	477	9	deduction	deduction	NOUN
ftr-344	477	10	taken	take	VERB
ftr-344	477	11	by	by	ADP
ftr-344	477	12	the	the	DET
ftr-344	477	13	recipients	recipient	NOUN
ftr-344	477	14	,	,	PUNCT
ftr-344	477	15	the	the	DET
ftr-344	477	16	distinction	distinction	NOUN
ftr-344	477	17	which	which	PRON
ftr-344	477	18	the	the	DET
ftr-344	477	19	second	second	ADJ
ftr-344	477	20	circuit	circuit	NOUN
ftr-344	477	21	found	find	VERB
ftr-344	477	22	determinative	determinative	ADJ
ftr-344	477	23	in	in	ADP
ftr-344	477	24	that	that	DET
ftr-344	477	25	case	case	NOUN
ftr-344	477	26	would	would	AUX
ftr-344	477	27	not	not	PART
ftr-344	477	28	apply.83	apply.83	VERB
ftr-344	477	29	the	the	DET
ftr-344	477	30	distinction	distinction	NOUN
ftr-344	477	31	,	,	PUNCT
ftr-344	477	32	if	if	SCONJ
ftr-344	477	33	any	any	PRON
ftr-344	477	34	,	,	PUNCT
ftr-344	477	35	has	have	VERB
ftr-344	477	36	to	to	PART
ftr-344	477	37	be	be	AUX
ftr-344	477	38	one	one	NUM
ftr-344	477	39	of	of	ADP
ftr-344	477	40	degree	degree	NOUN
ftr-344	477	41	and	and	CCONJ
ftr-344	477	42	not	not	PART
ftr-344	477	43	of	of	ADP
ftr-344	477	44	kind	kind	NOUN
ftr-344	477	45	unless	unless	SCONJ
ftr-344	477	46	the	the	DET
ftr-344	477	47	bags	bag	NOUN
ftr-344	477	48	are	be	AUX
ftr-344	477	49	regarded	regard	VERB
ftr-344	477	50	as	as	ADP
ftr-344	477	51	prizes	prize	NOUN
ftr-344	477	52	,	,	PUNCT
ftr-344	477	53	which	which	PRON
ftr-344	477	54	is	be	AUX
ftr-344	477	55	unlikely.8	unlikely.8	PROPN
ftr-344	477	56	4	4	NUM
ftr-344	477	57	nevertheless	nevertheless	ADV
ftr-344	477	58	,	,	PUNCT
ftr-344	477	59	we	we	PRON
ftr-344	477	60	may	may	AUX
ftr-344	477	61	never	never	ADV
ftr-344	477	62	know	know	VERB
ftr-344	477	63	how	how	SCONJ
ftr-344	477	64	a	a	DET
ftr-344	477	65	court	court	NOUN
ftr-344	477	66	would	would	AUX
ftr-344	477	67	rule	rule	VERB
ftr-344	477	68	.	.	PUNCT
ftr-344	478	1	in	in	ADP
ftr-344	478	2	response	response	NOUN
ftr-344	478	3	to	to	ADP
ftr-344	478	4	the	the	DET
ftr-344	478	5	irs	irs	PROPN
ftr-344	478	6	's	's	PART
ftr-344	478	7	asserted	assert	VERB
ftr-344	478	8	position	position	NOUN
ftr-344	478	9	,	,	PUNCT
ftr-344	478	10	the	the	DET
ftr-344	478	11	academy	academy	NOUN
ftr-344	478	12	reached	reach	VERB
ftr-344	478	13	an	an	DET
ftr-344	478	14	agreement	agreement	NOUN
ftr-344	478	15	with	with	ADP
ftr-344	478	16	the	the	DET
ftr-344	478	17	irs	irs	PROPN
ftr-344	478	18	for	for	ADP
ftr-344	478	19	past	past	ADJ
ftr-344	478	20	years	year	NOUN
ftr-344	478	21	,	,	PUNCT
ftr-344	478	22	agreed	agree	VERB
ftr-344	478	23	to	to	PART
ftr-344	478	24	issue	issue	VERB
ftr-344	478	25	information	information	NOUN
ftr-344	478	26	returns	return	NOUN
ftr-344	478	27	to	to	ADP
ftr-344	478	28	recipients	recipient	NOUN
ftr-344	478	29	in	in	ADP
ftr-344	478	30	2006	2006	NUM
ftr-344	478	31	,	,	PUNCT
ftr-344	478	32	and	and	CCONJ
ftr-344	478	33	thereafter	thereafter	ADV
ftr-344	478	34	discontinued	discontinue	VERB
ftr-344	478	35	the	the	DET
ftr-344	478	36	practice	practice	NOUN
ftr-344	478	37	.	.	PUNCT
ftr-344	479	1	still	still	ADV
ftr-344	479	2	,	,	PUNCT
ftr-344	479	3	the	the	DET
ftr-344	479	4	practice	practice	NOUN
ftr-344	479	5	of	of	ADP
ftr-344	479	6	bestowing	bestow	VERB
ftr-344	479	7	swag	swag	NOUN
ftr-344	479	8	on	on	ADP
ftr-344	479	9	celebrities	celebrity	NOUN
ftr-344	479	10	has	have	AUX
ftr-344	479	11	not	not	PART
ftr-344	479	12	so	so	ADV
ftr-344	479	13	much	much	ADV
ftr-344	479	14	died	die	VERB
ftr-344	479	15	as	as	SCONJ
ftr-344	479	16	evolved	evolve	VERB
ftr-344	479	17	.	.	PUNCT
ftr-344	480	1	at	at	ADP
ftr-344	480	2	the	the	DET
ftr-344	480	3	2010	2010	NUM
ftr-344	480	4	academy	academy	NOUN
ftr-344	480	5	awards	award	NOUN
ftr-344	480	6	(	(	PUNCT
ftr-344	480	7	oscars	oscars	PROPN
ftr-344	480	8	)	)	PUNCT
ftr-344	480	9	public	public	ADJ
ftr-344	480	10	relations	relation	NOUN
ftr-344	480	11	companies	company	NOUN
ftr-344	480	12	organized	organize	VERB
ftr-344	480	13	"	"	PUNCT
ftr-344	480	14	gifting	gift	VERB
ftr-344	480	15	suites	suite	NOUN
ftr-344	480	16	"	"	PUNCT
ftr-344	480	17	filled	fill	VERB
ftr-344	480	18	with	with	ADP
ftr-344	480	19	expensive	expensive	ADJ
ftr-344	480	20	items	item	NOUN
ftr-344	480	21	free	free	ADJ
ftr-344	480	22	to	to	ADP
ftr-344	480	23	celebrities	celebrity	NOUN
ftr-344	480	24	,	,	PUNCT
ftr-344	480	25	as	as	ADV
ftr-344	480	26	well	well	ADV
ftr-344	480	27	as	as	ADP
ftr-344	480	28	consolation	consolation	NOUN
ftr-344	480	29	gift	gift	NOUN
ftr-344	480	30	bags	bag	NOUN
ftr-344	480	31	to	to	PART
ftr-344	480	32	be	be	AUX
ftr-344	480	33	given	give	VERB
ftr-344	480	34	to	to	ADP
ftr-344	480	35	losing	lose	VERB
ftr-344	480	36	nominees	nominee	NOUN
ftr-344	480	37	.	.	PUNCT
ftr-344	481	1	in	in	ADP
ftr-344	481	2	the	the	DET
ftr-344	481	3	confusion	confusion	NOUN
ftr-344	481	4	,	,	PUNCT
ftr-344	481	5	the	the	DET
ftr-344	481	6	beat	beat	NOUN
ftr-344	481	7	goes	go	VERB
ftr-344	481	8	on	on	ADP
ftr-344	481	9	.	.	PUNCT
ftr-344	482	1	whatever	whatever	DET
ftr-344	482	2	comfort	comfort	NOUN
ftr-344	482	3	the	the	DET
ftr-344	482	4	average	average	ADJ
ftr-344	482	5	taxpayer	taxpayer	NOUN
ftr-344	482	6	may	may	AUX
ftr-344	482	7	take	take	VERB
ftr-344	482	8	from	from	ADP
ftr-344	482	9	the	the	DET
ftr-344	482	10	taxpayer	taxpayer	NOUN
ftr-344	482	11	victory	victory	NOUN
ftr-344	482	12	in	in	ADP
ftr-344	482	13	gotcher	gotcher	PROPN
ftr-344	482	14	and	and	CCONJ
ftr-344	482	15	the	the	DET
ftr-344	482	16	irs	irs	PROPN
ftr-344	482	17	's	's	PART
ftr-344	482	18	apparent	apparent	ADJ
ftr-344	482	19	decision	decision	NOUN
ftr-344	482	20	not	not	PART
ftr-344	482	21	to	to	PART
ftr-344	482	22	tax	tax	VERB
ftr-344	482	23	free	free	ADJ
ftr-344	482	24	samples	sample	NOUN
ftr-344	482	25	unless	unless	SCONJ
ftr-344	482	26	the	the	DET
ftr-344	482	27	taxpayer	taxpayer	NOUN
ftr-344	482	28	takes	take	VERB
ftr-344	482	29	a	a	DET
ftr-344	482	30	charitable	charitable	ADJ
ftr-344	482	31	contribution	contribution	NOUN
ftr-344	482	32	deduction	deduction	NOUN
ftr-344	482	33	,	,	PUNCT
ftr-344	482	34	"	"	PUNCT
ftr-344	482	35	its	its	PRON
ftr-344	482	36	position	position	NOUN
ftr-344	482	37	on	on	ADP
ftr-344	482	38	oscar	oscar	NOUN
ftr-344	482	39	swag	swag	NOUN
ftr-344	482	40	bags	bag	NOUN
ftr-344	482	41	shows	show	VERB
ftr-344	482	42	that	that	SCONJ
ftr-344	482	43	it	it	PRON
ftr-344	482	44	does	do	AUX
ftr-344	482	45	not	not	PART
ftr-344	482	46	in	in	ADP
ftr-344	482	47	fact	fact	NOUN
ftr-344	482	48	believe	believe	VERB
ftr-344	482	49	that	that	SCONJ
ftr-344	482	50	free	free	ADJ
ftr-344	482	51	samples	sample	NOUN
ftr-344	482	52	are	be	AUX
ftr-344	482	53	categorically	categorically	ADV
ftr-344	482	54	not	not	PART
ftr-344	482	55	income	income	NOUN
ftr-344	482	56	.	.	PUNCT
ftr-344	483	1	it	it	PRON
ftr-344	483	2	knows	know	VERB
ftr-344	483	3	glenshaw	glenshaw	ADJ
ftr-344	483	4	glass	glass	NOUN
ftr-344	483	5	.	.	PUNCT
ftr-344	484	1	what	what	PRON
ftr-344	484	2	it	it	PRON
ftr-344	484	3	appears	appear	VERB
ftr-344	484	4	to	to	PART
ftr-344	484	5	be	be	AUX
ftr-344	484	6	doing	do	VERB
ftr-344	484	7	is	be	AUX
ftr-344	484	8	applying	apply	VERB
ftr-344	484	9	an	an	DET
ftr-344	484	10	unarticulated	unarticulated	ADJ
ftr-344	484	11	de	de	X
ftr-344	484	12	minimis	minimis	NOUN
ftr-344	484	13	rule	rule	NOUN
ftr-344	484	14	,	,	PUNCT
ftr-344	484	15	seeking	seek	VERB
ftr-344	484	16	to	to	PART
ftr-344	484	17	make	make	VERB
ftr-344	484	18	the	the	DET
ftr-344	484	19	glenshaw	glenshaw	ADJ
ftr-344	484	20	glass	glass	NOUN
ftr-344	484	21	definition	definition	NOUN
ftr-344	484	22	of	of	ADP
ftr-344	484	23	income	income	NOUN
ftr-344	484	24	coextensive	coextensive	ADJ
ftr-344	484	25	with	with	ADP
ftr-344	484	26	the	the	DET
ftr-344	484	27	administered	administer	VERB
ftr-344	484	28	definition	definition	NOUN
ftr-344	484	29	only	only	ADV
ftr-344	484	30	when	when	SCONJ
ftr-344	484	31	it	it	PRON
ftr-344	484	32	can	can	AUX
ftr-344	484	33	do	do	VERB
ftr-344	484	34	so	so	ADV
ftr-344	484	35	because	because	SCONJ
ftr-344	484	36	the	the	DET
ftr-344	484	37	public	public	ADJ
ftr-344	484	38	nature	nature	NOUN
ftr-344	484	39	of	of	ADP
ftr-344	484	40	the	the	DET
ftr-344	484	41	receipts	receipt	NOUN
ftr-344	484	42	,	,	PUNCT
ftr-344	484	43	the	the	DET
ftr-344	484	44	limited	limited	ADJ
ftr-344	484	45	number	number	NOUN
ftr-344	484	46	of	of	ADP
ftr-344	484	47	recipients	recipient	NOUN
ftr-344	484	48	and	and	CCONJ
ftr-344	484	49	the	the	DET
ftr-344	484	50	size	size	NOUN
ftr-344	484	51	of	of	ADP
ftr-344	484	52	the	the	DET
ftr-344	484	53	amounts	amount	NOUN
ftr-344	484	54	involved	involve	VERB
ftr-344	484	55	make	make	VERB
ftr-344	484	56	them	they	PRON
ftr-344	484	57	identifiable	identifiable	ADJ
ftr-344	484	58	and	and	CCONJ
ftr-344	484	59	worth	worth	ADJ
ftr-344	484	60	taxing	tax	VERB
ftr-344	484	61	.	.	PUNCT
ftr-344	485	1	although	although	SCONJ
ftr-344	485	2	,	,	PUNCT
ftr-344	485	3	as	as	SCONJ
ftr-344	485	4	the	the	DET
ftr-344	485	5	second	second	ADJ
ftr-344	485	6	circuit	circuit	NOUN
ftr-344	485	7	observed	observe	VERB
ftr-344	485	8	in	in	ADP
ftr-344	485	9	haverly	haverly	ADV
ftr-344	485	10	,	,	PUNCT
ftr-344	485	11	the	the	DET
ftr-344	485	12	irs	irs	PROPN
ftr-344	485	13	is	be	AUX
ftr-344	485	14	probably	probably	ADV
ftr-344	485	15	making	make	VERB
ftr-344	485	16	a	a	DET
ftr-344	485	17	perfectly	perfectly	ADV
ftr-344	485	18	rational	rational	ADJ
ftr-344	485	19	decision	decision	NOUN
ftr-344	485	20	on	on	ADP
ftr-344	485	21	how	how	SCONJ
ftr-344	485	22	to	to	PART
ftr-344	485	23	deploy	deploy	VERB
ftr-344	485	24	its	its	PRON
ftr-344	485	25	administrative	administrative	ADJ
ftr-344	485	26	resources	resource	NOUN
ftr-344	485	27	,	,	PUNCT
ftr-344	485	28	nothing	nothing	PRON
ftr-344	485	29	in	in	ADP
ftr-344	485	30	glenshaw	glenshaw	ADJ
ftr-344	485	31	glass	glass	NOUN
ftr-344	485	32	or	or	CCONJ
ftr-344	485	33	in	in	ADP
ftr-344	485	34	section	section	NOUN
ftr-344	485	35	61	61	NUM
ftr-344	485	36	defines	define	NOUN
ftr-344	485	37	income	income	NOUN
ftr-344	485	38	as	as	ADP
ftr-344	485	39	"	"	PUNCT
ftr-344	485	40	accessions	accession	NOUN
ftr-344	485	41	to	to	ADP
ftr-344	485	42	wealth	wealth	NOUN
ftr-344	485	43	,	,	PUNCT
ftr-344	485	44	clearly	clearly	ADV
ftr-344	485	45	realized	realize	VERB
ftr-344	485	46	,	,	PUNCT
ftr-344	485	47	over	over	ADP
ftr-344	485	48	which	which	PRON
ftr-344	485	49	the	the	DET
ftr-344	485	50	taxpayer	taxpayer	NOUN
ftr-344	485	51	has	have	VERB
ftr-344	485	52	dominion	dominion	NOUN
ftr-344	485	53	,	,	PUNCT
ftr-344	485	54	and	and	CCONJ
ftr-344	485	55	which	which	PRON
ftr-344	485	56	are	be	AUX
ftr-344	485	57	big	big	ADJ
ftr-344	485	58	enough	enough	ADV
ftr-344	485	59	and	and	CCONJ
ftr-344	485	60	public	public	ADJ
ftr-344	485	61	83	83	NUM
ftr-344	485	62	.	.	PUNCT
ftr-344	486	1	commissioner	commissioner	PROPN
ftr-344	486	2	everson	everson	PROPN
ftr-344	486	3	acknowledged	acknowledge	VERB
ftr-344	486	4	that	that	SCONJ
ftr-344	486	5	the	the	DET
ftr-344	486	6	motivation	motivation	NOUN
ftr-344	486	7	for	for	ADP
ftr-344	486	8	the	the	DET
ftr-344	486	9	bags	bag	NOUN
ftr-344	486	10	was	be	AUX
ftr-344	486	11	the	the	DET
ftr-344	486	12	same	same	ADJ
ftr-344	486	13	as	as	ADP
ftr-344	486	14	for	for	ADP
ftr-344	486	15	other	other	ADJ
ftr-344	486	16	free	free	ADJ
ftr-344	486	17	samples	sample	NOUN
ftr-344	486	18	:	:	PUNCT
ftr-344	486	19	"	"	PUNCT
ftr-344	486	20	this	this	PRON
ftr-344	486	21	has	have	AUX
ftr-344	486	22	become	become	VERB
ftr-344	486	23	big	big	ADJ
ftr-344	486	24	business	business	NOUN
ftr-344	486	25	for	for	ADP
ftr-344	486	26	companies	company	NOUN
ftr-344	486	27	promoting	promote	VERB
ftr-344	486	28	their	their	PRON
ftr-344	486	29	products	product	NOUN
ftr-344	486	30	.	.	PUNCT
ftr-344	487	1	these	these	DET
ftr-344	487	2	things	thing	NOUN
ftr-344	487	3	are	be	AUX
ftr-344	487	4	n't	not	PART
ftr-344	487	5	given	give	VERB
ftr-344	487	6	without	without	ADP
ftr-344	487	7	pride	pride	NOUN
ftr-344	487	8	and	and	CCONJ
ftr-344	487	9	prejudice	prejudice	NOUN
ftr-344	487	10	.	.	PUNCT
ftr-344	487	11	"	"	PUNCT
ftr-344	488	1	i.r	i.r	PROPN
ftr-344	488	2	.	.	PROPN
ftr-344	488	3	2006	2006	NUM
ftr-344	488	4	-	-	SYM
ftr-344	488	5	128	128	NUM
ftr-344	488	6	,	,	PUNCT
ftr-344	488	7	2006	2006	NUM
ftr-344	488	8	tnt	tnt	NOUN
ftr-344	488	9	160	160	NUM
ftr-344	488	10	-	-	SYM
ftr-344	488	11	6	6	NUM
ftr-344	488	12	.	.	NOUN
ftr-344	488	13	84	84	NUM
ftr-344	488	14	.	.	PUNCT
ftr-344	489	1	the	the	DET
ftr-344	489	2	prize	prize	NOUN
ftr-344	489	3	characterization	characterization	NOUN
ftr-344	489	4	is	be	AUX
ftr-344	489	5	most	most	ADV
ftr-344	489	6	fitting	fitting	ADJ
ftr-344	489	7	in	in	ADP
ftr-344	489	8	the	the	DET
ftr-344	489	9	case	case	NOUN
ftr-344	489	10	of	of	ADP
ftr-344	489	11	the	the	DET
ftr-344	489	12	bags	bag	NOUN
ftr-344	489	13	delivered	deliver	VERB
ftr-344	489	14	to	to	ADP
ftr-344	489	15	the	the	DET
ftr-344	489	16	nominees	nominee	NOUN
ftr-344	489	17	who	who	PRON
ftr-344	489	18	do	do	AUX
ftr-344	489	19	not	not	PART
ftr-344	489	20	win	win	VERB
ftr-344	489	21	the	the	DET
ftr-344	489	22	oscar	oscar	NOUN
ftr-344	489	23	,	,	PUNCT
ftr-344	489	24	as	as	SCONJ
ftr-344	489	25	they	they	PRON
ftr-344	489	26	are	be	AUX
ftr-344	489	27	sometimes	sometimes	ADV
ftr-344	489	28	referred	refer	VERB
ftr-344	489	29	to	to	ADP
ftr-344	489	30	as	as	ADP
ftr-344	489	31	"	"	PUNCT
ftr-344	489	32	consolation	consolation	NOUN
ftr-344	489	33	prizes	prize	NOUN
ftr-344	489	34	,	,	PUNCT
ftr-344	489	35	"	"	PUNCT
ftr-344	489	36	but	but	CCONJ
ftr-344	489	37	to	to	PART
ftr-344	489	38	say	say	VERB
ftr-344	489	39	that	that	SCONJ
ftr-344	489	40	angelina	angelina	PROPN
ftr-344	489	41	jolie	jolie	PROPN
ftr-344	489	42	receives	receive	VERB
ftr-344	489	43	a	a	DET
ftr-344	489	44	swag	swag	NOUN
ftr-344	489	45	bag	bag	NOUN
ftr-344	489	46	because	because	SCONJ
ftr-344	489	47	she	she	PRON
ftr-344	489	48	has	have	AUX
ftr-344	489	49	won	win	VERB
ftr-344	489	50	the	the	DET
ftr-344	489	51	role	role	NOUN
ftr-344	489	52	of	of	ADP
ftr-344	489	53	presenter	presenter	NOUN
ftr-344	489	54	seems	seem	VERB
ftr-344	489	55	fanciful	fanciful	ADJ
ftr-344	489	56	given	give	VERB
ftr-344	489	57	that	that	SCONJ
ftr-344	489	58	the	the	DET
ftr-344	489	59	bag	bag	NOUN
ftr-344	489	60	is	be	AUX
ftr-344	489	61	not	not	PART
ftr-344	489	62	paid	pay	VERB
ftr-344	489	63	for	for	ADP
ftr-344	489	64	by	by	ADP
ftr-344	489	65	the	the	DET
ftr-344	489	66	academy	academy	NOUN
ftr-344	489	67	but	but	CCONJ
ftr-344	489	68	rather	rather	ADV
ftr-344	489	69	by	by	ADP
ftr-344	489	70	the	the	DET
ftr-344	489	71	manufacturers	manufacturer	NOUN
ftr-344	489	72	of	of	ADP
ftr-344	489	73	the	the	DET
ftr-344	489	74	products	product	NOUN
ftr-344	489	75	in	in	ADP
ftr-344	489	76	it	it	PRON
ftr-344	489	77	.	.	PUNCT
ftr-344	490	1	in	in	ADP
ftr-344	490	2	any	any	DET
ftr-344	490	3	event	event	NOUN
ftr-344	490	4	,	,	PUNCT
ftr-344	490	5	if	if	SCONJ
ftr-344	490	6	the	the	DET
ftr-344	490	7	irs	irs	PROPN
ftr-344	490	8	uniformly	uniformly	ADV
ftr-344	490	9	applied	apply	VERB
ftr-344	490	10	the	the	DET
ftr-344	490	11	gotcher	gotcher	PROPN
ftr-344	490	12	rationale	rationale	NOUN
ftr-344	490	13	and	and	CCONJ
ftr-344	490	14	looked	look	VERB
ftr-344	490	15	to	to	ADP
ftr-344	490	16	the	the	DET
ftr-344	490	17	motive	motive	NOUN
ftr-344	490	18	of	of	ADP
ftr-344	490	19	the	the	DET
ftr-344	490	20	payor	payor	NOUN
ftr-344	490	21	,	,	PUNCT
ftr-344	490	22	the	the	DET
ftr-344	490	23	bags	bag	NOUN
ftr-344	490	24	would	would	AUX
ftr-344	490	25	not	not	PART
ftr-344	490	26	be	be	AUX
ftr-344	490	27	income	income	NOUN
ftr-344	490	28	because	because	SCONJ
ftr-344	490	29	the	the	DET
ftr-344	490	30	motives	motive	NOUN
ftr-344	490	31	of	of	ADP
ftr-344	490	32	the	the	DET
ftr-344	490	33	swag	swag	NOUN
ftr-344	490	34	bag	bag	NOUN
ftr-344	490	35	providers	provider	NOUN
ftr-344	490	36	are	be	AUX
ftr-344	490	37	indistinguishable	indistinguishable	ADJ
ftr-344	490	38	from	from	ADP
ftr-344	490	39	those	those	PRON
ftr-344	490	40	of	of	ADP
ftr-344	490	41	vw	vw	PROPN
ftr-344	490	42	-	-	PUNCT
ftr-344	490	43	increased	increase	VERB
ftr-344	490	44	sales	sale	NOUN
ftr-344	490	45	.	.	PUNCT
ftr-344	490	46	85	85	NUM
ftr-344	490	47	.	.	PUNCT
ftr-344	491	1	kenney	kenney	PROPN
ftr-344	491	2	,	,	PUNCT
ftr-344	491	3	supra	supra	PROPN
ftr-344	491	4	note	note	PROPN
ftr-344	491	5	82	82	NUM
ftr-344	491	6	.	.	NOUN
ftr-344	491	7	86	86	NUM
ftr-344	491	8	.	.	PUNCT
ftr-344	492	1	see	see	VERB
ftr-344	492	2	cheryl	cheryl	PROPN
ftr-344	492	3	wischhover	wischhover	PROPN
ftr-344	492	4	,	,	PUNCT
ftr-344	492	5	oscars	oscar	VERB
ftr-344	492	6	swag	swag	NOUN
ftr-344	492	7	2010	2010	NUM
ftr-344	492	8	:	:	PUNCT
ftr-344	492	9	it	it	PRON
ftr-344	492	10	gets	get	VERB
ftr-344	492	11	weird	weird	ADJ
ftr-344	492	12	,	,	PUNCT
ftr-344	492	13	fashionista.com	fashionista.com	X
ftr-344	492	14	,	,	PUNCT
ftr-344	492	15	http://fashionista.com/2010/03/oscar-swag-2010-it-gets-weird/.	http://fashionista.com/2010/03/oscar-swag-2010-it-gets-weird/.	PROPN
ftr-344	492	16	but	but	CCONJ
ftr-344	492	17	see	see	VERB
ftr-344	492	18	,	,	PUNCT
ftr-344	492	19	i.r	i.r	PROPN
ftr-344	492	20	.	.	NOUN
ftr-344	492	21	2006	2006	NUM
ftr-344	492	22	-	-	SYM
ftr-344	492	23	128	128	NUM
ftr-344	492	24	,	,	PUNCT
ftr-344	492	25	2006	2006	NUM
ftr-344	492	26	tnt	tnt	NOUN
ftr-344	492	27	160	160	NUM
ftr-344	492	28	-	-	SYM
ftr-344	492	29	6	6	NUM
ftr-344	492	30	(	(	PUNCT
ftr-344	492	31	items	item	NOUN
ftr-344	492	32	taken	take	VERB
ftr-344	492	33	from	from	ADP
ftr-344	492	34	gifting	gift	VERB
ftr-344	492	35	suites	suite	NOUN
ftr-344	492	36	are	be	AUX
ftr-344	492	37	income	income	NOUN
ftr-344	492	38	)	)	PUNCT
ftr-344	492	39	.	.	PUNCT
ftr-344	493	1	87	87	NUM
ftr-344	493	2	.	.	PUNCT
ftr-344	494	1	see	see	AUX
ftr-344	494	2	rev	rev	PROPN
ftr-344	494	3	.	.	PUNCT
ftr-344	494	4	rul	rul	NOUN
ftr-344	494	5	.	.	PUNCT
ftr-344	495	1	70	70	NUM
ftr-344	495	2	-	-	SYM
ftr-344	495	3	498	498	NUM
ftr-344	495	4	,	,	PUNCT
ftr-344	495	5	supra	supra	PROPN
ftr-344	495	6	note	note	NOUN
ftr-344	495	7	66	66	NUM
ftr-344	495	8	and	and	CCONJ
ftr-344	495	9	accompanying	accompany	VERB
ftr-344	495	10	text	text	NOUN
ftr-344	495	11	.	.	PUNCT
ftr-344	496	1	318	318	NUM
ftr-344	497	1	[	[	X
ftr-344	497	2	vol	vol	NOUN
ftr-344	497	3	.	.	PUNCT
ftr-344	498	1	11:5	11:5	NUM
ftr-344	498	2	defining	define	VERB
ftr-344	498	3	income	income	NOUN
ftr-344	498	4	enough	enough	ADV
ftr-344	498	5	for	for	SCONJ
ftr-344	498	6	the	the	DET
ftr-344	498	7	irs	irs	PROPN
ftr-344	498	8	to	to	PART
ftr-344	498	9	find	find	VERB
ftr-344	498	10	.	.	PUNCT
ftr-344	498	11	"	"	PUNCT
ftr-344	499	1	in	in	ADP
ftr-344	499	2	any	any	DET
ftr-344	499	3	event	event	NOUN
ftr-344	499	4	,	,	PUNCT
ftr-344	499	5	it	it	PRON
ftr-344	499	6	is	be	AUX
ftr-344	499	7	clear	clear	ADJ
ftr-344	499	8	that	that	SCONJ
ftr-344	499	9	the	the	DET
ftr-344	499	10	irs	irs	PROPN
ftr-344	499	11	attempts	attempt	VERB
ftr-344	499	12	to	to	PART
ftr-344	499	13	tax	tax	VERB
ftr-344	499	14	some	some	DET
ftr-344	499	15	accessions	accession	NOUN
ftr-344	499	16	(	(	PUNCT
ftr-344	499	17	swag	swag	NOUN
ftr-344	499	18	bags	bag	NOUN
ftr-344	499	19	)	)	PUNCT
ftr-344	499	20	but	but	CCONJ
ftr-344	499	21	not	not	PART
ftr-344	499	22	others	other	NOUN
ftr-344	499	23	(	(	PUNCT
ftr-344	499	24	free	free	ADJ
ftr-344	499	25	books	book	NOUN
ftr-344	499	26	to	to	ADP
ftr-344	499	27	book	book	NOUN
ftr-344	499	28	reviewers	reviewer	NOUN
ftr-344	499	29	)	)	PUNCT
ftr-344	499	30	,	,	PUNCT
ftr-344	499	31	and	and	CCONJ
ftr-344	499	32	no	no	DET
ftr-344	499	33	theory	theory	NOUN
ftr-344	499	34	for	for	ADP
ftr-344	499	35	distinguishing	distinguish	VERB
ftr-344	499	36	one	one	NUM
ftr-344	499	37	situation	situation	NOUN
ftr-344	499	38	from	from	ADP
ftr-344	499	39	the	the	DET
ftr-344	499	40	other	other	ADJ
ftr-344	499	41	exists	exist	NOUN
ftr-344	499	42	.	.	PUNCT
ftr-344	500	1	two	two	NUM
ftr-344	500	2	final	final	ADJ
ftr-344	500	3	examples	example	NOUN
ftr-344	500	4	suffice	suffice	VERB
ftr-344	500	5	to	to	PART
ftr-344	500	6	show	show	VERB
ftr-344	500	7	the	the	DET
ftr-344	500	8	array	array	NOUN
ftr-344	500	9	of	of	ADP
ftr-344	500	10	situations	situation	NOUN
ftr-344	500	11	in	in	ADP
ftr-344	500	12	which	which	PRON
ftr-344	500	13	the	the	DET
ftr-344	500	14	administrative	administrative	ADJ
ftr-344	500	15	application	application	NOUN
ftr-344	500	16	of	of	ADP
ftr-344	500	17	the	the	DET
ftr-344	500	18	positive	positive	ADJ
ftr-344	500	19	definition	definition	NOUN
ftr-344	500	20	of	of	ADP
ftr-344	500	21	income	income	NOUN
ftr-344	500	22	seems	seem	VERB
ftr-344	500	23	confused	confused	ADJ
ftr-344	500	24	.	.	PUNCT
ftr-344	501	1	the	the	DET
ftr-344	501	2	first	first	ADJ
ftr-344	501	3	involves	involve	VERB
ftr-344	501	4	the	the	DET
ftr-344	501	5	iconic	iconic	ADJ
ftr-344	501	6	american	american	ADJ
ftr-344	501	7	game	game	NOUN
ftr-344	501	8	of	of	ADP
ftr-344	501	9	baseball	baseball	NOUN
ftr-344	501	10	.	.	PUNCT
ftr-344	502	1	when	when	SCONJ
ftr-344	502	2	contemporary	contemporary	ADJ
ftr-344	502	3	players	player	NOUN
ftr-344	502	4	began	begin	VERB
ftr-344	502	5	to	to	PART
ftr-344	502	6	threaten	threaten	VERB
ftr-344	502	7	long	long	ADV
ftr-344	502	8	established	establish	VERB
ftr-344	502	9	home	home	NOUN
ftr-344	502	10	run	run	NOUN
ftr-344	502	11	records	record	NOUN
ftr-344	502	12	,	,	PUNCT
ftr-344	502	13	it	it	PRON
ftr-344	502	14	was	be	AUX
ftr-344	502	15	clear	clear	ADJ
ftr-344	502	16	that	that	SCONJ
ftr-344	502	17	any	any	DET
ftr-344	502	18	ball	ball	NOUN
ftr-344	502	19	that	that	PRON
ftr-344	502	20	broke	break	VERB
ftr-344	502	21	such	such	DET
ftr-344	502	22	a	a	DET
ftr-344	502	23	record	record	NOUN
ftr-344	502	24	would	would	AUX
ftr-344	502	25	become	become	VERB
ftr-344	502	26	a	a	DET
ftr-344	502	27	collector	collector	NOUN
ftr-344	502	28	's	's	PART
ftr-344	502	29	item	item	NOUN
ftr-344	502	30	worth	worth	ADJ
ftr-344	502	31	substantial	substantial	ADJ
ftr-344	502	32	amounts	amount	NOUN
ftr-344	502	33	of	of	ADP
ftr-344	502	34	money	money	NOUN
ftr-344	502	35	.	.	PUNCT
ftr-344	503	1	when	when	SCONJ
ftr-344	503	2	the	the	DET
ftr-344	503	3	records	record	NOUN
ftr-344	503	4	began	begin	VERB
ftr-344	503	5	to	to	PART
ftr-344	503	6	be	be	AUX
ftr-344	503	7	broken	break	VERB
ftr-344	503	8	and	and	CCONJ
ftr-344	503	9	a	a	DET
ftr-344	503	10	fan	fan	NOUN
ftr-344	503	11	caught	catch	VERB
ftr-344	503	12	the	the	DET
ftr-344	503	13	record	record	NOUN
ftr-344	503	14	-	-	PUNCT
ftr-344	503	15	breaking	break	VERB
ftr-344	503	16	ball	ball	NOUN
ftr-344	503	17	,	,	PUNCT
ftr-344	503	18	the	the	DET
ftr-344	503	19	tax	tax	NOUN
ftr-344	503	20	controversy	controversy	NOUN
ftr-344	503	21	erupted	erupt	VERB
ftr-344	503	22	.	.	PUNCT
ftr-344	504	1	practitioners	practitioner	NOUN
ftr-344	504	2	,	,	PUNCT
ftr-344	504	3	academics	academic	NOUN
ftr-344	504	4	,	,	PUNCT
ftr-344	504	5	and	and	CCONJ
ftr-344	504	6	former	former	ADJ
ftr-344	504	7	irs	irs	PROPN
ftr-344	504	8	commissioners	commissioner	NOUN
ftr-344	504	9	all	all	PRON
ftr-344	504	10	agreed	agree	VERB
ftr-344	504	11	that	that	SCONJ
ftr-344	504	12	catching	catch	VERB
ftr-344	504	13	the	the	DET
ftr-344	504	14	ball	ball	NOUN
ftr-344	504	15	,	,	PUNCT
ftr-344	504	16	like	like	ADP
ftr-344	504	17	finding	find	VERB
ftr-344	504	18	old	old	ADJ
ftr-344	504	19	currency	currency	NOUN
ftr-344	504	20	in	in	ADP
ftr-344	504	21	a	a	DET
ftr-344	504	22	used	used	ADJ
ftr-344	504	23	piano	piano	NOUN
ftr-344	504	24	,	,	PUNCT
ftr-344	504	25	which	which	PRON
ftr-344	504	26	was	be	AUX
ftr-344	504	27	held	hold	VERB
ftr-344	504	28	to	to	PART
ftr-344	504	29	be	be	AUX
ftr-344	504	30	income	income	NOUN
ftr-344	504	31	in	in	ADP
ftr-344	504	32	a	a	DET
ftr-344	504	33	case	case	NOUN
ftr-344	504	34	known	know	VERB
ftr-344	504	35	to	to	ADP
ftr-344	504	36	virtually	virtually	ADV
ftr-344	504	37	every	every	DET
ftr-344	504	38	student	student	NOUN
ftr-344	504	39	of	of	ADP
ftr-344	504	40	taxation	taxation	NOUN
ftr-344	504	41	,	,	PUNCT
ftr-344	504	42	8	8	NUM
ftr-344	504	43	resulted	result	VERB
ftr-344	504	44	in	in	ADP
ftr-344	504	45	the	the	DET
ftr-344	504	46	realization	realization	NOUN
ftr-344	504	47	of	of	ADP
ftr-344	504	48	income.89	income.89	NOUN
ftr-344	504	49	but	but	CCONJ
ftr-344	504	50	the	the	DET
ftr-344	504	51	public	public	ADJ
ftr-344	504	52	and	and	CCONJ
ftr-344	504	53	congressional	congressional	ADJ
ftr-344	504	54	outcry	outcry	NOUN
ftr-344	504	55	at	at	ADP
ftr-344	504	56	such	such	DET
ftr-344	504	57	a	a	DET
ftr-344	504	58	prospect	prospect	NOUN
ftr-344	504	59	was	be	AUX
ftr-344	504	60	fierce.90	fierce.90	ADJ
ftr-344	504	61	how	how	SCONJ
ftr-344	504	62	could	could	AUX
ftr-344	504	63	the	the	DET
ftr-344	504	64	joy	joy	NOUN
ftr-344	504	65	of	of	ADP
ftr-344	504	66	catching	catch	VERB
ftr-344	504	67	the	the	DET
ftr-344	504	68	record	record	NOUN
ftr-344	504	69	breaking	breaking	NOUN
ftr-344	504	70	-	-	PUNCT
ftr-344	504	71	ball	ball	NOUN
ftr-344	504	72	be	be	AUX
ftr-344	504	73	marred	mar	VERB
ftr-344	504	74	by	by	ADP
ftr-344	504	75	the	the	DET
ftr-344	504	76	prospect	prospect	NOUN
ftr-344	504	77	of	of	ADP
ftr-344	504	78	the	the	DET
ftr-344	504	79	rapacious	rapacious	ADJ
ftr-344	504	80	irs	irs	PROPN
ftr-344	504	81	pursuing	pursue	VERB
ftr-344	504	82	the	the	DET
ftr-344	504	83	fan	fan	NOUN
ftr-344	504	84	for	for	ADP
ftr-344	504	85	a	a	DET
ftr-344	504	86	cut	cut	NOUN
ftr-344	504	87	of	of	ADP
ftr-344	504	88	the	the	DET
ftr-344	504	89	good	good	ADJ
ftr-344	504	90	fortune	fortune	NOUN
ftr-344	504	91	?	?	PUNCT
ftr-344	505	1	legislation	legislation	NOUN
ftr-344	505	2	to	to	PART
ftr-344	505	3	ensure	ensure	VERB
ftr-344	505	4	non	non	ADJ
ftr-344	505	5	-	-	ADJ
ftr-344	505	6	taxation	taxation	NOUN
ftr-344	505	7	was	be	AUX
ftr-344	505	8	introduced.91	introduced.91	NOUN
ftr-344	505	9	one	one	NUM
ftr-344	505	10	irs	irs	PROPN
ftr-344	505	11	commissioner	commissioner	NOUN
ftr-344	505	12	,	,	PUNCT
ftr-344	505	13	not	not	PART
ftr-344	505	14	a	a	DET
ftr-344	505	15	lawyer	lawyer	NOUN
ftr-344	505	16	,	,	PUNCT
ftr-344	505	17	dissembled.92	dissembled.92	PROPN
ftr-344	505	18	years	year	NOUN
ftr-344	505	19	later	later	ADV
ftr-344	505	20	,	,	PUNCT
ftr-344	505	21	the	the	DET
ftr-344	505	22	chief	chief	NOUN
ftr-344	505	23	.	.	PUNCT
ftr-344	506	1	counsel	counsel	NOUN
ftr-344	506	2	of	of	ADP
ftr-344	506	3	the	the	DET
ftr-344	506	4	irs	irs	PROPN
ftr-344	506	5	,	,	PUNCT
ftr-344	506	6	not	not	PART
ftr-344	506	7	only	only	ADV
ftr-344	506	8	a	a	DET
ftr-344	506	9	lawyer	lawyer	NOUN
ftr-344	506	10	but	but	CCONJ
ftr-344	506	11	a	a	DET
ftr-344	506	12	tax	tax	NOUN
ftr-344	506	13	lawyer	lawyer	NOUN
ftr-344	506	14	,	,	PUNCT
ftr-344	506	15	reportedly	reportedly	ADV
ftr-344	506	16	covered	cover	VERB
ftr-344	506	17	his	his	PRON
ftr-344	506	18	head	head	NOUN
ftr-344	506	19	with	with	ADP
ftr-344	506	20	his	his	PRON
ftr-344	506	21	hands	hand	NOUN
ftr-344	506	22	and	and	CCONJ
ftr-344	506	23	captured	capture	VERB
ftr-344	506	24	the	the	DET
ftr-344	506	25	difficult	difficult	ADJ
ftr-344	506	26	position	position	NOUN
ftr-344	506	27	the	the	DET
ftr-344	506	28	agency	agency	NOUN
ftr-344	506	29	was	be	AUX
ftr-344	506	30	in	in	ADP
ftr-344	506	31	when	when	SCONJ
ftr-344	506	32	he	he	PRON
ftr-344	506	33	responded	respond	VERB
ftr-344	506	34	to	to	ADP
ftr-344	506	35	the	the	DET
ftr-344	506	36	question	question	NOUN
ftr-344	506	37	whether	whether	SCONJ
ftr-344	506	38	the	the	DET
ftr-344	506	39	fan	fan	NOUN
ftr-344	506	40	who	who	PRON
ftr-344	506	41	caught	catch	VERB
ftr-344	506	42	and	and	CCONJ
ftr-344	506	43	kept	keep	VERB
ftr-344	506	44	the	the	DET
ftr-344	506	45	ball	ball	NOUN
ftr-344	506	46	had	have	AUX
ftr-344	506	47	income	income	NOUN
ftr-344	506	48	by	by	ADP
ftr-344	506	49	saying	say	VERB
ftr-344	506	50	,	,	PUNCT
ftr-344	506	51	"	"	PUNCT
ftr-344	506	52	please	please	INTJ
ftr-344	506	53	do	do	AUX
ftr-344	506	54	n't	not	PART
ftr-344	506	55	ask	ask	VERB
ftr-344	506	56	me	i	PRON
ftr-344	506	57	that	that	PRON
ftr-344	506	58	.	.	PUNCT
ftr-344	506	59	"	"	PUNCT
ftr-344	507	1	93	93	NUM
ftr-344	507	2	scholarly	scholarly	ADJ
ftr-344	507	3	articles	article	NOUN
ftr-344	507	4	were	be	AUX
ftr-344	507	5	written	write	VERB
ftr-344	507	6	and	and	CCONJ
ftr-344	507	7	the	the	DET
ftr-344	507	8	question	question	NOUN
ftr-344	507	9	was	be	AUX
ftr-344	507	10	debated,94	debated,94	ADJ
ftr-344	507	11	but	but	CCONJ
ftr-344	507	12	the	the	DET
ftr-344	507	13	irs	irs	PROPN
ftr-344	507	14	's	's	PART
ftr-344	507	15	position	position	NOUN
ftr-344	507	16	remains	remain	VERB
ftr-344	507	17	unknown	unknown	ADJ
ftr-344	507	18	.	.	PUNCT
ftr-344	508	1	88	88	NUM
ftr-344	508	2	.	.	PUNCT
ftr-344	509	1	cesarini	cesarini	PROPN
ftr-344	509	2	v.	v.	PROPN
ftr-344	509	3	united	united	PROPN
ftr-344	509	4	states	states	PROPN
ftr-344	509	5	,	,	PUNCT
ftr-344	509	6	296	296	NUM
ftr-344	509	7	f.	f.	PROPN
ftr-344	509	8	supp	supp	PROPN
ftr-344	509	9	.	.	PUNCT
ftr-344	510	1	3	3	NUM
ftr-344	510	2	(	(	PUNCT
ftr-344	510	3	n.d	n.d	PROPN
ftr-344	510	4	.	.	PROPN
ftr-344	510	5	ohio	ohio	PROPN
ftr-344	510	6	1969	1969	NUM
ftr-344	510	7	)	)	PUNCT
ftr-344	510	8	,	,	PUNCT
ftr-344	510	9	aff'd	aff'd	NOUN
ftr-344	510	10	,	,	PUNCT
ftr-344	510	11	428	428	NUM
ftr-344	510	12	f	f	NOUN
ftr-344	510	13	2d	2d	NUM
ftr-344	510	14	812	812	NUM
ftr-344	510	15	(	(	PUNCT
ftr-344	510	16	6th	6th	ADJ
ftr-344	510	17	cir	cir	NOUN
ftr-344	510	18	.	.	PROPN
ftr-344	510	19	1970	1970	NUM
ftr-344	510	20	)	)	PUNCT
ftr-344	510	21	.	.	PUNCT
ftr-344	511	1	89	89	NUM
ftr-344	511	2	.	.	PUNCT
ftr-344	512	1	see	see	VERB
ftr-344	512	2	zelenak	zelenak	PROPN
ftr-344	512	3	&	&	CCONJ
ftr-344	512	4	mcmahon	mcmahon	PROPN
ftr-344	512	5	,	,	PUNCT
ftr-344	512	6	supra	supra	PROPN
ftr-344	512	7	note	note	PROPN
ftr-344	512	8	5	5	NUM
ftr-344	512	9	,	,	PUNCT
ftr-344	512	10	at	at	ADP
ftr-344	512	11	1300	1300	NUM
ftr-344	512	12	(	(	PUNCT
ftr-344	512	13	1999	1999	NUM
ftr-344	512	14	)	)	PUNCT
ftr-344	512	15	(	(	PUNCT
ftr-344	512	16	reporting	report	VERB
ftr-344	512	17	former	former	ADJ
ftr-344	512	18	irs	irs	PROPN
ftr-344	512	19	commissioner	commissioner	NOUN
ftr-344	512	20	donald	donald	PROPN
ftr-344	512	21	alexander	alexander	PROPN
ftr-344	512	22	's	's	PART
ftr-344	512	23	opinion	opinion	NOUN
ftr-344	512	24	that	that	SCONJ
ftr-344	512	25	a	a	DET
ftr-344	512	26	record	record	NOUN
ftr-344	512	27	-	-	PUNCT
ftr-344	512	28	breaking	break	VERB
ftr-344	512	29	baseball	baseball	NOUN
ftr-344	512	30	is	be	AUX
ftr-344	512	31	income	income	NOUN
ftr-344	512	32	when	when	SCONJ
ftr-344	512	33	caught	catch	VERB
ftr-344	512	34	by	by	ADP
ftr-344	512	35	a	a	DET
ftr-344	512	36	fan	fan	NOUN
ftr-344	512	37	,	,	PUNCT
ftr-344	512	38	documenting	document	VERB
ftr-344	512	39	that	that	SCONJ
ftr-344	512	40	alexander	alexander	PROPN
ftr-344	512	41	's	's	PART
ftr-344	512	42	opinion	opinion	NOUN
ftr-344	512	43	was	be	AUX
ftr-344	512	44	"	"	PUNCT
ftr-344	512	45	universally	universally	ADV
ftr-344	512	46	shared	share	VERB
ftr-344	512	47	among	among	ADP
ftr-344	512	48	tax	tax	NOUN
ftr-344	512	49	experts	expert	NOUN
ftr-344	512	50	,	,	PUNCT
ftr-344	512	51	"	"	PUNCT
ftr-344	512	52	and	and	CCONJ
ftr-344	512	53	attributing	attribute	VERB
ftr-344	512	54	the	the	DET
ftr-344	512	55	"	"	PUNCT
ftr-344	512	56	unanimity	unanimity	NOUN
ftr-344	512	57	of	of	ADP
ftr-344	512	58	expert	expert	ADJ
ftr-344	512	59	opinion	opinion	NOUN
ftr-344	512	60	"	"	PUNCT
ftr-344	512	61	to	to	ADP
ftr-344	512	62	its	its	PRON
ftr-344	512	63	reliance	reliance	NOUN
ftr-344	512	64	on	on	ADP
ftr-344	512	65	the	the	DET
ftr-344	512	66	literal	literal	ADJ
ftr-344	512	67	language	language	NOUN
ftr-344	512	68	of	of	ADP
ftr-344	512	69	treas	treas	PROPN
ftr-344	512	70	.	.	PUNCT
ftr-344	513	1	reg	reg	PROPN
ftr-344	513	2	.	.	PUNCT
ftr-344	514	1	§	§	PROPN
ftr-344	514	2	1.61	1.61	NUM
ftr-344	514	3	-	-	SYM
ftr-344	514	4	14	14	NUM
ftr-344	514	5	.	.	PUNCT
ftr-344	514	6	)	)	PUNCT
ftr-344	514	7	.	.	PUNCT
ftr-344	515	1	see	see	VERB
ftr-344	515	2	also	also	ADV
ftr-344	515	3	claim	claim	NOUN
ftr-344	515	4	of	of	ADP
ftr-344	515	5	right	right	ADJ
ftr-344	515	6	,	,	PUNCT
ftr-344	515	7	supra	supra	PROPN
ftr-344	515	8	note	note	NOUN
ftr-344	515	9	6	6	NUM
ftr-344	515	10	,	,	PUNCT
ftr-344	515	11	at	at	ADP
ftr-344	515	12	688	688	NUM
ftr-344	515	13	(	(	PUNCT
ftr-344	515	14	2000	2000	NUM
ftr-344	515	15	)	)	PUNCT
ftr-344	515	16	.	.	PUNCT
ftr-344	516	1	90	90	NUM
ftr-344	516	2	.	.	PUNCT
ftr-344	517	1	see	see	VERB
ftr-344	517	2	zelenak	zelenak	PROPN
ftr-344	517	3	&	&	CCONJ
ftr-344	517	4	mcmahon	mcmahon	PROPN
ftr-344	517	5	,	,	PUNCT
ftr-344	517	6	supra	supra	PROPN
ftr-344	517	7	note	note	PROPN
ftr-344	517	8	5	5	NUM
ftr-344	517	9	,	,	PUNCT
ftr-344	517	10	at	at	ADP
ftr-344	517	11	1299	1299	NUM
ftr-344	517	12	.	.	PUNCT
ftr-344	518	1	9	9	NUM
ftr-344	518	2	1	1	NUM
ftr-344	518	3	.	.	PUNCT
ftr-344	519	1	i	i	PRON
ftr-344	519	2	d.	d.	PROPN
ftr-344	519	3	92	92	NUM
ftr-344	519	4	.	.	PUNCT
ftr-344	520	1	i	i	PRON
ftr-344	520	2	d.	d.	PROPN
ftr-344	520	3	;	;	PUNCT
ftr-344	520	4	charles	charles	PROPN
ftr-344	520	5	0	0	PROPN
ftr-344	520	6	.	.	PUNCT
ftr-344	521	1	rossotri	rossotri	ADJ
ftr-344	521	2	,	,	PUNCT
ftr-344	521	3	many	many	ADJ
ftr-344	521	4	unhappy	unhappy	ADJ
ftr-344	521	5	returns	return	NOUN
ftr-344	521	6	95	95	NUM
ftr-344	521	7	(	(	PUNCT
ftr-344	521	8	2005	2005	NUM
ftr-344	521	9	)	)	PUNCT
ftr-344	521	10	.	.	PUNCT
ftr-344	522	1	this	this	PRON
ftr-344	522	2	was	be	AUX
ftr-344	522	3	possible	possible	ADJ
ftr-344	522	4	because	because	SCONJ
ftr-344	522	5	the	the	DET
ftr-344	522	6	commissioner	commissioner	NOUN
ftr-344	522	7	responded	respond	VERB
ftr-344	522	8	to	to	ADP
ftr-344	522	9	a	a	DET
ftr-344	522	10	hypothetical	hypothetical	ADJ
ftr-344	522	11	question	question	NOUN
ftr-344	522	12	involving	involve	VERB
ftr-344	522	13	a	a	DET
ftr-344	522	14	fan	fan	NOUN
ftr-344	522	15	who	who	PRON
ftr-344	522	16	caught	catch	VERB
ftr-344	522	17	the	the	DET
ftr-344	522	18	ball	ball	NOUN
ftr-344	522	19	and	and	CCONJ
ftr-344	522	20	then	then	ADV
ftr-344	522	21	gave	give	VERB
ftr-344	522	22	it	it	PRON
ftr-344	522	23	to	to	ADP
ftr-344	522	24	the	the	DET
ftr-344	522	25	player	player	NOUN
ftr-344	522	26	,	,	PUNCT
ftr-344	522	27	which	which	PRON
ftr-344	522	28	could	could	AUX
ftr-344	522	29	be	be	AUX
ftr-344	522	30	analogized	analogize	VERB
ftr-344	522	31	to	to	ADP
ftr-344	522	32	a	a	DET
ftr-344	522	33	disclaimer	disclaimer	NOUN
ftr-344	522	34	.	.	PUNCT
ftr-344	523	1	i.r	i.r	PRON
ftr-344	523	2	.	.	PROPN
ftr-344	523	3	98	98	NUM
ftr-344	523	4	-	-	SYM
ftr-344	523	5	56	56	NUM
ftr-344	523	6	,	,	PUNCT
ftr-344	523	7	98	98	NUM
ftr-344	523	8	tnt	tnt	NOUN
ftr-344	523	9	174	174	NUM
ftr-344	523	10	-	-	SYM
ftr-344	523	11	14	14	NUM
ftr-344	523	12	.	.	PUNCT
ftr-344	524	1	93	93	NUM
ftr-344	524	2	.	.	PUNCT
ftr-344	525	1	tom	tom	PROPN
ftr-344	525	2	herman	herman	PROPN
ftr-344	525	3	,	,	PUNCT
ftr-344	525	4	the	the	DET
ftr-344	525	5	big	big	ADJ
ftr-344	525	6	catch	catch	NOUN
ftr-344	525	7	could	could	AUX
ftr-344	525	8	have	have	VERB
ftr-344	525	9	a	a	DET
ftr-344	525	10	big	big	ADJ
ftr-344	525	11	catch	catch	NOUN
ftr-344	525	12	,	,	PUNCT
ftr-344	525	13	wall	wall	PROPN
ftr-344	525	14	st	st	PROPN
ftr-344	525	15	.	.	PROPN
ftr-344	525	16	j.	j.	PROPN
ftr-344	525	17	,	,	PUNCT
ftr-344	525	18	july	july	PROPN
ftr-344	525	19	25	25	NUM
ftr-344	525	20	,	,	PUNCT
ftr-344	525	21	2007	2007	NUM
ftr-344	525	22	,	,	PUNCT
ftr-344	525	23	at	at	ADP
ftr-344	525	24	di	di	NOUN
ftr-344	525	25	.	.	PROPN
ftr-344	525	26	94	94	NUM
ftr-344	525	27	.	.	PUNCT
ftr-344	526	1	zelenak	zelenak	PROPN
ftr-344	526	2	&	&	CCONJ
ftr-344	526	3	mcmahon	mcmahon	PROPN
ftr-344	526	4	,	,	PUNCT
ftr-344	526	5	supra	supra	PROPN
ftr-344	526	6	note	note	PROPN
ftr-344	526	7	5	5	NUM
ftr-344	526	8	;	;	PUNCT
ftr-344	526	9	dodge	dodge	NOUN
ftr-344	526	10	,	,	PUNCT
ftr-344	526	11	claim	claim	NOUN
ftr-344	526	12	of	of	ADP
ftr-344	526	13	right	right	ADJ
ftr-344	526	14	,	,	PUNCT
ftr-344	526	15	supra	supra	PROPN
ftr-344	526	16	note	note	NOUN
ftr-344	526	17	6	6	NUM
ftr-344	526	18	;	;	PUNCT
ftr-344	526	19	andrew	andrew	PROPN
ftr-344	526	20	d.	d.	PROPN
ftr-344	526	21	appleby	appleby	PROPN
ftr-344	526	22	,	,	PUNCT
ftr-344	526	23	ball	ball	NOUN
ftr-344	526	24	busters	buster	NOUN
ftr-344	526	25	:	:	PUNCT
ftr-344	526	26	how	how	SCONJ
ftr-344	526	27	the	the	DET
ftr-344	526	28	irs	irs	PROPN
ftr-344	526	29	should	should	AUX
ftr-344	526	30	tax	tax	VERB
ftr-344	526	31	recordsetting	recordsetting	NOUN
ftr-344	526	32	baseballs	baseball	NOUN
ftr-344	526	33	and	and	CCONJ
ftr-344	526	34	other	other	ADJ
ftr-344	526	35	found	find	VERB
ftr-344	526	36	property	property	NOUN
ftr-344	526	37	under	under	ADP
ftr-344	526	38	the	the	DET
ftr-344	526	39	treasure	treasure	NOUN
ftr-344	526	40	trove	trove	NOUN
ftr-344	526	41	regulation	regulation	NOUN
ftr-344	526	42	,	,	PUNCT
ftr-344	526	43	33	33	NUM
ftr-344	526	44	vt	vt	PROPN
ftr-344	526	45	.	.	PUNCT
ftr-344	526	46	l.	l.	PROPN
ftr-344	526	47	rev	rev	PROPN
ftr-344	526	48	.	.	PROPN
ftr-344	527	1	43	43	NUM
ftr-344	527	2	(	(	PUNCT
ftr-344	527	3	2008	2008	NUM
ftr-344	527	4	)	)	PUNCT
ftr-344	527	5	.	.	PUNCT
ftr-344	528	1	2011	2011	NUM
ftr-344	528	2	]	]	PUNCT
ftr-344	528	3	319	319	NUM
ftr-344	528	4	florida	florida	PROPN
ftr-344	528	5	tax	tax	NOUN
ftr-344	528	6	review	review	NOUN
ftr-344	528	7	the	the	DET
ftr-344	528	8	second	second	ADJ
ftr-344	528	9	example	example	NOUN
ftr-344	528	10	involves	involve	VERB
ftr-344	528	11	fish	fish	NOUN
ftr-344	528	12	.	.	PUNCT
ftr-344	529	1	found	find	VERB
ftr-344	529	2	money	money	NOUN
ftr-344	529	3	and	and	CCONJ
ftr-344	529	4	found	find	VERB
ftr-344	529	5	property	property	NOUN
ftr-344	529	6	are	be	AUX
ftr-344	529	7	income	income	NOUN
ftr-344	529	8	under	under	ADP
ftr-344	529	9	the	the	DET
ftr-344	529	10	regulations	regulation	NOUN
ftr-344	529	11	,	,	PUNCT
ftr-344	529	12	but	but	CCONJ
ftr-344	529	13	how	how	SCONJ
ftr-344	529	14	about	about	ADP
ftr-344	529	15	caught	catch	VERB
ftr-344	529	16	fish	fish	NOUN
ftr-344	529	17	?	?	PUNCT
ftr-344	530	1	the	the	DET
ftr-344	530	2	expenses	expense	NOUN
ftr-344	530	3	incurred	incur	VERB
ftr-344	530	4	by	by	ADP
ftr-344	530	5	the	the	DET
ftr-344	530	6	recreational	recreational	ADJ
ftr-344	530	7	fish	fish	NOUN
ftr-344	530	8	catcher	catcher	NOUN
ftr-344	530	9	may	may	AUX
ftr-344	530	10	exceed	exceed	VERB
ftr-344	530	11	the	the	DET
ftr-344	530	12	value	value	NOUN
ftr-344	530	13	of	of	ADP
ftr-344	530	14	the	the	DET
ftr-344	530	15	fish	fish	NOUN
ftr-344	530	16	caught,95	caught,95	ADJ
ftr-344	530	17	but	but	CCONJ
ftr-344	530	18	in	in	ADP
ftr-344	530	19	most	most	ADJ
ftr-344	530	20	cases	case	NOUN
ftr-344	530	21	expenses	expense	NOUN
ftr-344	530	22	incurred	incur	VERB
ftr-344	530	23	by	by	ADP
ftr-344	530	24	commercial	commercial	ADJ
ftr-344	530	25	fishing	fishing	NOUN
ftr-344	530	26	operations	operation	NOUN
ftr-344	530	27	will	will	AUX
ftr-344	530	28	not	not	PART
ftr-344	530	29	.	.	PUNCT
ftr-344	531	1	catching	catch	VERB
ftr-344	531	2	fish	fish	NOUN
ftr-344	531	3	produces	produce	VERB
ftr-344	531	4	a	a	DET
ftr-344	531	5	realized	realize	VERB
ftr-344	531	6	accession	accession	NOUN
ftr-344	531	7	to	to	ADP
ftr-344	531	8	the	the	DET
ftr-344	531	9	taxpayer	taxpayer	NOUN
ftr-344	531	10	's	's	PART
ftr-344	531	11	wealth	wealth	NOUN
ftr-344	531	12	,	,	PUNCT
ftr-344	531	13	within	within	ADP
ftr-344	531	14	the	the	DET
ftr-344	531	15	taxpayer	taxpayer	NOUN
ftr-344	531	16	's	's	PART
ftr-344	531	17	dominion	dominion	NOUN
ftr-344	531	18	.	.	PUNCT
ftr-344	532	1	yet	yet	CCONJ
ftr-344	532	2	the	the	DET
ftr-344	532	3	irs	irs	PROPN
ftr-344	532	4	has	have	AUX
ftr-344	532	5	taken	take	VERB
ftr-344	532	6	the	the	DET
ftr-344	532	7	position	position	NOUN
ftr-344	532	8	that	that	PRON
ftr-344	532	9	caught	catch	VERB
ftr-344	532	10	fish	fish	NOUN
ftr-344	532	11	are	be	AUX
ftr-344	532	12	not	not	PART
ftr-344	532	13	income	income	NOUN
ftr-344	532	14	until	until	SCONJ
ftr-344	532	15	sold	sell	VERB
ftr-344	532	16	.	.	PUNCT
ftr-344	533	1	despite	despite	SCONJ
ftr-344	533	2	opportunities	opportunity	NOUN
ftr-344	533	3	to	to	PART
ftr-344	533	4	do	do	AUX
ftr-344	533	5	so	so	ADV
ftr-344	533	6	and	and	CCONJ
ftr-344	533	7	arguable	arguable	ADJ
ftr-344	533	8	provocation	provocation	NOUN
ftr-344	533	9	,	,	PUNCT
ftr-344	533	10	the	the	DET
ftr-344	533	11	irs	irs	PROPN
ftr-344	533	12	has	have	AUX
ftr-344	533	13	also	also	ADV
ftr-344	533	14	declined	decline	VERB
ftr-344	533	15	to	to	PART
ftr-344	533	16	assert	assert	VERB
ftr-344	533	17	that	that	SCONJ
ftr-344	533	18	the	the	DET
ftr-344	533	19	value	value	NOUN
ftr-344	533	20	of	of	ADP
ftr-344	533	21	big	big	ADJ
ftr-344	533	22	game	game	NOUN
ftr-344	533	23	trophies	trophy	NOUN
ftr-344	533	24	is	be	AUX
ftr-344	533	25	income	income	NOUN
ftr-344	533	26	to	to	ADP
ftr-344	533	27	the	the	DET
ftr-344	533	28	hunters	hunter	NOUN
ftr-344	533	29	,	,	PUNCT
ftr-344	533	30	or	or	CCONJ
ftr-344	533	31	that	that	SCONJ
ftr-344	533	32	minerals	mineral	NOUN
ftr-344	533	33	are	be	AUX
ftr-344	533	34	income	income	NOUN
ftr-344	533	35	when	when	SCONJ
ftr-344	533	36	removed	remove	VERB
ftr-344	533	37	from	from	ADP
ftr-344	533	38	the	the	DET
ftr-344	533	39	ground.97	ground.97	NOUN
ftr-344	533	40	these	these	DET
ftr-344	533	41	discrepancies	discrepancy	NOUN
ftr-344	533	42	between	between	ADP
ftr-344	533	43	the	the	DET
ftr-344	533	44	positive	positive	ADJ
ftr-344	533	45	law	law	NOUN
ftr-344	533	46	,	,	PUNCT
ftr-344	533	47	including	include	VERB
ftr-344	533	48	the	the	DET
ftr-344	533	49	dictates	dictate	NOUN
ftr-344	533	50	of	of	ADP
ftr-344	533	51	the	the	DET
ftr-344	533	52	treasury	treasury	NOUN
ftr-344	533	53	's	's	PART
ftr-344	533	54	own	own	ADJ
ftr-344	533	55	regulation	regulation	NOUN
ftr-344	533	56	,	,	PUNCT
ftr-344	533	57	and	and	CCONJ
ftr-344	533	58	the	the	DET
ftr-344	533	59	irs	irs	PROPN
ftr-344	533	60	's	's	PART
ftr-344	533	61	administration	administration	NOUN
ftr-344	533	62	thereof	thereof	ADV
ftr-344	533	63	may	may	AUX
ftr-344	533	64	be	be	AUX
ftr-344	533	65	sound	sound	ADJ
ftr-344	533	66	from	from	ADP
ftr-344	533	67	the	the	DET
ftr-344	533	68	standpoint	standpoint	NOUN
ftr-344	533	69	of	of	ADP
ftr-344	533	70	tax	tax	NOUN
ftr-344	533	71	administration	administration	NOUN
ftr-344	533	72	,	,	PUNCT
ftr-344	533	73	but	but	CCONJ
ftr-344	533	74	they	they	PRON
ftr-344	533	75	have	have	AUX
ftr-344	533	76	caused	cause	VERB
ftr-344	533	77	at	at	ADV
ftr-344	533	78	least	least	ADV
ftr-344	533	79	two	two	NUM
ftr-344	533	80	prominent	prominent	ADJ
ftr-344	533	81	tax	tax	NOUN
ftr-344	533	82	scholars	scholar	NOUN
ftr-344	533	83	to	to	PART
ftr-344	533	84	call	call	VERB
ftr-344	533	85	for	for	ADP
ftr-344	533	86	the	the	DET
ftr-344	533	87	withdrawal	withdrawal	NOUN
ftr-344	533	88	of	of	ADP
ftr-344	533	89	the	the	DET
ftr-344	533	90	regulation	regulation	NOUN
ftr-344	533	91	and	and	CCONJ
ftr-344	533	92	the	the	DET
ftr-344	533	93	adoption	adoption	NOUN
ftr-344	533	94	of	of	ADP
ftr-344	533	95	a	a	DET
ftr-344	533	96	position	position	NOUN
ftr-344	533	97	generally	generally	ADV
ftr-344	533	98	treating	treat	VERB
ftr-344	533	99	only	only	ADJ
ftr-344	533	100	cash	cash	NOUN
ftr-344	533	101	as	as	ADP
ftr-344	533	102	income	income	NOUN
ftr-344	533	103	,	,	PUNCT
ftr-344	533	104	except	except	SCONJ
ftr-344	533	105	when	when	SCONJ
ftr-344	533	106	equity	equity	NOUN
ftr-344	533	107	strongly	strongly	ADV
ftr-344	533	108	demands	demand	VERB
ftr-344	533	109	otherwise	otherwise	ADV
ftr-344	533	110	to	to	PART
ftr-344	533	111	prevent	prevent	VERB
ftr-344	533	112	abuse.98	abuse.98	PROPN
ftr-344	533	113	that	that	DET
ftr-344	533	114	position	position	NOUN
ftr-344	533	115	has	have	AUX
ftr-344	533	116	been	be	AUX
ftr-344	533	117	resisted99	resisted99	NOUN
ftr-344	533	118	and	and	CCONJ
ftr-344	533	119	the	the	DET
ftr-344	533	120	irs	irs	PROPN
ftr-344	533	121	has	have	AUX
ftr-344	533	122	shown	show	VERB
ftr-344	533	123	no	no	DET
ftr-344	533	124	inclination	inclination	NOUN
ftr-344	533	125	to	to	PART
ftr-344	533	126	adopt	adopt	VERB
ftr-344	533	127	it	it	PRON
ftr-344	533	128	,	,	PUNCT
ftr-344	533	129	but	but	CCONJ
ftr-344	533	130	our	our	PRON
ftr-344	533	131	objective	objective	NOUN
ftr-344	533	132	here	here	ADV
ftr-344	533	133	is	be	AUX
ftr-344	533	134	not	not	PART
ftr-344	533	135	to	to	PART
ftr-344	533	136	debate	debate	VERB
ftr-344	533	137	the	the	DET
ftr-344	533	138	merits	merit	NOUN
ftr-344	533	139	of	of	ADP
ftr-344	533	140	the	the	DET
ftr-344	533	141	competing	compete	VERB
ftr-344	533	142	positions	position	NOUN
ftr-344	533	143	.	.	PUNCT
ftr-344	534	1	we	we	PRON
ftr-344	534	2	use	use	VERB
ftr-344	534	3	the	the	DET
ftr-344	534	4	controversy	controversy	NOUN
ftr-344	534	5	to	to	PART
ftr-344	534	6	illustrate	illustrate	VERB
ftr-344	534	7	the	the	DET
ftr-344	534	8	difficulty	difficulty	NOUN
ftr-344	534	9	of	of	ADP
ftr-344	534	10	articulating	articulate	VERB
ftr-344	534	11	an	an	DET
ftr-344	534	12	accurate	accurate	ADJ
ftr-344	534	13	and	and	CCONJ
ftr-344	534	14	clear	clear	ADJ
ftr-344	534	15	definition	definition	NOUN
ftr-344	534	16	of	of	ADP
ftr-344	534	17	the	the	DET
ftr-344	534	18	income	income	NOUN
ftr-344	534	19	that	that	PRON
ftr-344	534	20	is	be	AUX
ftr-344	534	21	actually	actually	ADV
ftr-344	534	22	subject	subject	ADJ
ftr-344	534	23	to	to	ADP
ftr-344	534	24	tax	tax	NOUN
ftr-344	534	25	.	.	PUNCT
ftr-344	535	1	the	the	DET
ftr-344	535	2	irs	irs	PROPN
ftr-344	535	3	has	have	AUX
ftr-344	535	4	not	not	PART
ftr-344	535	5	done	do	VERB
ftr-344	535	6	it	it	PRON
ftr-344	535	7	yet	yet	ADV
ftr-344	535	8	.	.	PUNCT
ftr-344	536	1	we	we	PRON
ftr-344	536	2	have	have	AUX
ftr-344	536	3	tried	try	VERB
ftr-344	536	4	to	to	PART
ftr-344	536	5	demonstrate	demonstrate	VERB
ftr-344	536	6	that	that	SCONJ
ftr-344	536	7	although	although	SCONJ
ftr-344	536	8	the	the	DET
ftr-344	536	9	glenshaw	glenshaw	ADJ
ftr-344	536	10	glass	glass	NOUN
ftr-344	536	11	definition	definition	NOUN
ftr-344	536	12	of	of	ADP
ftr-344	536	13	income	income	NOUN
ftr-344	536	14	appears	appear	VERB
ftr-344	536	15	clear	clear	ADJ
ftr-344	536	16	and	and	CCONJ
ftr-344	536	17	straightforward	straightforward	ADJ
ftr-344	536	18	,	,	PUNCT
ftr-344	536	19	its	its	PRON
ftr-344	536	20	application	application	NOUN
ftr-344	536	21	has	have	AUX
ftr-344	536	22	not	not	PART
ftr-344	536	23	always	always	ADV
ftr-344	536	24	been	be	AUX
ftr-344	536	25	likewise	likewise	ADV
ftr-344	536	26	.	.	PUNCT
ftr-344	537	1	some	some	PRON
ftr-344	537	2	realized	realize	VERB
ftr-344	537	3	accessions	accession	NOUN
ftr-344	537	4	over	over	ADP
ftr-344	537	5	which	which	PRON
ftr-344	537	6	the	the	DET
ftr-344	537	7	taxpayer	taxpayer	NOUN
ftr-344	537	8	has	have	VERB
ftr-344	537	9	dominion	dominion	NOUN
ftr-344	537	10	are	be	AUX
ftr-344	537	11	income	income	NOUN
ftr-344	537	12	,	,	PUNCT
ftr-344	537	13	others	other	NOUN
ftr-344	537	14	are	be	AUX
ftr-344	537	15	not	not	PART
ftr-344	537	16	taxed	tax	VERB
ftr-344	537	17	despite	despite	SCONJ
ftr-344	537	18	the	the	DET
ftr-344	537	19	absence	absence	NOUN
ftr-344	537	20	of	of	ADP
ftr-344	537	21	a	a	DET
ftr-344	537	22	statutory	statutory	ADJ
ftr-344	537	23	or	or	CCONJ
ftr-344	537	24	even	even	ADV
ftr-344	537	25	administratively	administratively	ADV
ftr-344	537	26	stated	state	VERB
ftr-344	537	27	exclusion	exclusion	NOUN
ftr-344	537	28	,	,	PUNCT
ftr-344	537	29	and	and	CCONJ
ftr-344	537	30	still	still	ADV
ftr-344	537	31	others	other	NOUN
ftr-344	537	32	are	be	AUX
ftr-344	537	33	not	not	PART
ftr-344	537	34	taxed	tax	VERB
ftr-344	537	35	based	base	VERB
ftr-344	537	36	on	on	ADP
ftr-344	537	37	administrative	administrative	ADJ
ftr-344	537	38	practice	practice	NOUN
ftr-344	537	39	or	or	CCONJ
ftr-344	537	40	pronouncement	pronouncement	NOUN
ftr-344	537	41	.	.	PUNCT
ftr-344	538	1	most	most	ADV
ftr-344	538	2	significantly	significantly	ADV
ftr-344	538	3	,	,	PUNCT
ftr-344	538	4	we	we	PRON
ftr-344	538	5	have	have	AUX
ftr-344	538	6	tried	try	VERB
ftr-344	538	7	to	to	PART
ftr-344	538	8	demonstrate	demonstrate	VERB
ftr-344	538	9	that	that	SCONJ
ftr-344	538	10	a	a	DET
ftr-344	538	11	theory	theory	NOUN
ftr-344	538	12	that	that	PRON
ftr-344	538	13	satisfactorily	satisfactorily	ADV
ftr-344	538	14	explains	explain	VERB
ftr-344	538	15	the	the	DET
ftr-344	538	16	various	various	ADJ
ftr-344	538	17	results	result	NOUN
ftr-344	538	18	has	have	VERB
ftr-344	538	19	yet	yet	ADV
ftr-344	538	20	to	to	PART
ftr-344	538	21	be	be	AUX
ftr-344	538	22	articulated	articulate	VERB
ftr-344	538	23	.	.	PUNCT
ftr-344	539	1	we	we	PRON
ftr-344	539	2	now	now	ADV
ftr-344	539	3	proceed	proceed	VERB
ftr-344	539	4	to	to	PART
ftr-344	539	5	explore	explore	VERB
ftr-344	539	6	the	the	DET
ftr-344	539	7	source	source	NOUN
ftr-344	539	8	of	of	ADP
ftr-344	539	9	the	the	DET
ftr-344	539	10	difficulty	difficulty	NOUN
ftr-344	539	11	.	.	PUNCT
ftr-344	540	1	95	95	NUM
ftr-344	540	2	.	.	PUNCT
ftr-344	541	1	this	this	PRON
ftr-344	541	2	could	could	AUX
ftr-344	541	3	still	still	ADV
ftr-344	541	4	result	result	VERB
ftr-344	541	5	in	in	ADP
ftr-344	541	6	residual	residual	ADJ
ftr-344	541	7	income	income	NOUN
ftr-344	541	8	because	because	SCONJ
ftr-344	541	9	the	the	DET
ftr-344	541	10	expenses	expense	NOUN
ftr-344	541	11	,	,	PUNCT
ftr-344	541	12	even	even	ADV
ftr-344	541	13	if	if	SCONJ
ftr-344	541	14	they	they	PRON
ftr-344	541	15	could	could	AUX
ftr-344	541	16	offset	offset	VERB
ftr-344	541	17	any	any	DET
ftr-344	541	18	income	income	NOUN
ftr-344	541	19	in	in	ADP
ftr-344	541	20	theory	theory	NOUN
ftr-344	541	21	under	under	ADP
ftr-344	541	22	§	§	PROPN
ftr-344	541	23	183(b	183(b	PROPN
ftr-344	541	24	)	)	PUNCT
ftr-344	541	25	,	,	PUNCT
ftr-344	541	26	would	would	AUX
ftr-344	541	27	be	be	AUX
ftr-344	541	28	miscellaneous	miscellaneous	ADJ
ftr-344	541	29	itemized	itemize	VERB
ftr-344	541	30	deductions	deduction	NOUN
ftr-344	541	31	not	not	PART
ftr-344	541	32	fully	fully	ADV
ftr-344	541	33	deductible	deductible	ADJ
ftr-344	541	34	in	in	ADP
ftr-344	541	35	most	most	ADJ
ftr-344	541	36	cases	case	NOUN
ftr-344	541	37	.	.	PUNCT
ftr-344	542	1	96	96	NUM
ftr-344	542	2	.	.	PUNCT
ftr-344	543	1	tax	tax	NOUN
ftr-344	543	2	highlights	highlight	NOUN
ftr-344	543	3	for	for	ADP
ftr-344	543	4	commercial	commercial	ADJ
ftr-344	543	5	fishermen	fisherman	NOUN
ftr-344	543	6	,	,	PUNCT
ftr-344	543	7	irs	irs	PROPN
ftr-344	543	8	pub	pub	NOUN
ftr-344	543	9	.	.	PUNCT
ftr-344	544	1	595	595	NUM
ftr-344	544	2	,	,	PUNCT
ftr-344	544	3	9	9	NUM
ftr-344	544	4	(	(	PUNCT
ftr-344	544	5	1998	1998	NUM
ftr-344	544	6	)	)	PUNCT
ftr-344	544	7	.	.	PUNCT
ftr-344	545	1	like	like	ADP
ftr-344	545	2	professors	professor	NOUN
ftr-344	545	3	zelenak	zelenak	PROPN
ftr-344	545	4	and	and	CCONJ
ftr-344	545	5	mcmahon	mcmahon	PROPN
ftr-344	545	6	,	,	PUNCT
ftr-344	545	7	supra	supra	PROPN
ftr-344	545	8	note	note	PROPN
ftr-344	545	9	5	5	NUM
ftr-344	545	10	,	,	PUNCT
ftr-344	545	11	to	to	PART
ftr-344	545	12	whom	whom	PRON
ftr-344	545	13	we	we	PRON
ftr-344	545	14	are	be	AUX
ftr-344	545	15	thankful	thankful	ADJ
ftr-344	545	16	for	for	ADP
ftr-344	545	17	the	the	DET
ftr-344	545	18	example	example	NOUN
ftr-344	545	19	,	,	PUNCT
ftr-344	545	20	we	we	PRON
ftr-344	545	21	do	do	AUX
ftr-344	545	22	not	not	PART
ftr-344	545	23	question	question	VERB
ftr-344	545	24	the	the	DET
ftr-344	545	25	wisdom	wisdom	NOUN
ftr-344	545	26	of	of	ADP
ftr-344	545	27	this	this	DET
ftr-344	545	28	position	position	NOUN
ftr-344	545	29	as	as	ADP
ftr-344	545	30	a	a	DET
ftr-344	545	31	sensible	sensible	ADJ
ftr-344	545	32	recognition	recognition	NOUN
ftr-344	545	33	of	of	ADP
ftr-344	545	34	the	the	DET
ftr-344	545	35	likelihood	likelihood	NOUN
ftr-344	545	36	that	that	SCONJ
ftr-344	545	37	in	in	ADP
ftr-344	545	38	all	all	PRON
ftr-344	545	39	but	but	SCONJ
ftr-344	545	40	the	the	DET
ftr-344	545	41	most	most	ADV
ftr-344	545	42	unusual	unusual	ADJ
ftr-344	545	43	cases	case	NOUN
ftr-344	545	44	the	the	DET
ftr-344	545	45	catching	catching	NOUN
ftr-344	545	46	and	and	CCONJ
ftr-344	545	47	the	the	DET
ftr-344	545	48	selling	selling	NOUN
ftr-344	545	49	will	will	AUX
ftr-344	545	50	take	take	VERB
ftr-344	545	51	place	place	NOUN
ftr-344	545	52	during	during	ADP
ftr-344	545	53	the	the	DET
ftr-344	545	54	same	same	ADJ
ftr-344	545	55	taxable	taxable	ADJ
ftr-344	545	56	year	year	NOUN
ftr-344	545	57	,	,	PUNCT
ftr-344	545	58	and	and	CCONJ
ftr-344	545	59	accounting	account	VERB
ftr-344	545	60	for	for	ADP
ftr-344	545	61	fish	fish	NOUN
ftr-344	545	62	caught	catch	VERB
ftr-344	545	63	but	but	CCONJ
ftr-344	545	64	unsold	unsold	PROPN
ftr-344	545	65	would	would	AUX
ftr-344	545	66	be	be	AUX
ftr-344	545	67	administratively	administratively	ADV
ftr-344	545	68	burdensome	burdensome	ADJ
ftr-344	545	69	.	.	PUNCT
ftr-344	546	1	like	like	ADP
ftr-344	546	2	them	they	PRON
ftr-344	546	3	,	,	PUNCT
ftr-344	546	4	however	however	ADV
ftr-344	546	5	,	,	PUNCT
ftr-344	546	6	we	we	PRON
ftr-344	546	7	recognize	recognize	VERB
ftr-344	546	8	that	that	SCONJ
ftr-344	546	9	such	such	DET
ftr-344	546	10	a	a	DET
ftr-344	546	11	position	position	NOUN
ftr-344	546	12	would	would	AUX
ftr-344	546	13	not	not	PART
ftr-344	546	14	follow	follow	VERB
ftr-344	546	15	from	from	ADP
ftr-344	546	16	a	a	DET
ftr-344	546	17	technically	technically	ADV
ftr-344	546	18	accurate	accurate	ADJ
ftr-344	546	19	application	application	NOUN
ftr-344	546	20	of	of	ADP
ftr-344	546	21	the	the	DET
ftr-344	546	22	treasury	treasury	NOUN
ftr-344	546	23	's	's	PART
ftr-344	546	24	regulation	regulation	NOUN
ftr-344	546	25	.	.	PUNCT
ftr-344	547	1	97	97	NUM
ftr-344	547	2	.	.	X
ftr-344	547	3	zelenak	zelenak	PROPN
ftr-344	547	4	&	&	CCONJ
ftr-344	547	5	mcmahon	mcmahon	PROPN
ftr-344	547	6	,	,	PUNCT
ftr-344	547	7	supra	supra	PROPN
ftr-344	547	8	note	note	PROPN
ftr-344	547	9	5	5	NUM
ftr-344	547	10	,	,	PUNCT
ftr-344	547	11	at	at	ADP
ftr-344	547	12	1302	1302	NUM
ftr-344	547	13	.	.	PUNCT
ftr-344	548	1	98	98	NUM
ftr-344	548	2	.	.	PUNCT
ftr-344	549	1	i	i	PRON
ftr-344	549	2	d.	d.	PROPN
ftr-344	549	3	at	at	ADP
ftr-344	549	4	1304	1304	NUM
ftr-344	549	5	-	-	SYM
ftr-344	549	6	08	08	NUM
ftr-344	549	7	.	.	PROPN
ftr-344	549	8	99	99	NUM
ftr-344	549	9	.	.	PUNCT
ftr-344	550	1	dodge	dodge	PROPN
ftr-344	550	2	,	,	PUNCT
ftr-344	550	3	claim	claim	NOUN
ftr-344	550	4	ofright	ofright	VERB
ftr-344	550	5	,	,	PUNCT
ftr-344	550	6	supra	supra	PROPN
ftr-344	550	7	note	note	NOUN
ftr-344	550	8	6	6	NUM
ftr-344	550	9	,	,	PUNCT
ftr-344	550	10	at	at	ADP
ftr-344	550	11	688	688	NUM
ftr-344	550	12	.	.	NOUN
ftr-344	550	13	320	320	NUM
ftr-344	551	1	[	[	X
ftr-344	551	2	vol	vol	NOUN
ftr-344	551	3	.	.	PUNCT
ftr-344	552	1	11:5	11:5	NUM
ftr-344	552	2	defining	define	VERB
ftr-344	552	3	income	income	NOUN
ftr-344	552	4	ii	ii	PROPN
ftr-344	552	5	.	.	PUNCT
ftr-344	553	1	definitions	definition	NOUN
ftr-344	553	2	:	:	PUNCT
ftr-344	553	3	a	a	DET
ftr-344	553	4	jurisprudential	jurisprudential	ADJ
ftr-344	553	5	detour	detour	NOUN
ftr-344	553	6	why	why	SCONJ
ftr-344	553	7	is	be	AUX
ftr-344	553	8	it	it	PRON
ftr-344	553	9	so	so	ADV
ftr-344	553	10	difficult	difficult	ADJ
ftr-344	553	11	to	to	PART
ftr-344	553	12	define	define	VERB
ftr-344	553	13	what	what	PRON
ftr-344	553	14	income	income	NOUN
ftr-344	553	15	is	be	AUX
ftr-344	553	16	actually	actually	ADV
ftr-344	553	17	subject	subject	ADJ
ftr-344	553	18	to	to	ADP
ftr-344	553	19	tax	tax	NOUN
ftr-344	553	20	?	?	PUNCT
ftr-344	554	1	we	we	PRON
ftr-344	554	2	now	now	ADV
ftr-344	554	3	explore	explore	VERB
ftr-344	554	4	this	this	DET
ftr-344	554	5	question	question	NOUN
ftr-344	554	6	and	and	CCONJ
ftr-344	554	7	offer	offer	NOUN
ftr-344	554	8	as	as	ADP
ftr-344	554	9	an	an	DET
ftr-344	554	10	answer	answer	NOUN
ftr-344	554	11	the	the	DET
ftr-344	554	12	concept	concept	NOUN
ftr-344	554	13	of	of	ADP
ftr-344	554	14	aptness	aptness	NOUN
ftr-344	554	15	.	.	PUNCT
ftr-344	555	1	in	in	ADP
ftr-344	555	2	part	part	NOUN
ftr-344	555	3	iii	iii	NOUN
ftr-344	555	4	we	we	PRON
ftr-344	555	5	will	will	AUX
ftr-344	555	6	apply	apply	VERB
ftr-344	555	7	the	the	DET
ftr-344	555	8	idea	idea	NOUN
ftr-344	555	9	of	of	ADP
ftr-344	555	10	aptness	aptness	NOUN
ftr-344	555	11	to	to	ADP
ftr-344	555	12	the	the	DET
ftr-344	555	13	problem	problem	NOUN
ftr-344	555	14	of	of	ADP
ftr-344	555	15	defining	define	VERB
ftr-344	555	16	income	income	NOUN
ftr-344	555	17	.	.	PUNCT
ftr-344	556	1	a.	a.	NOUN
ftr-344	557	1	the	the	DET
ftr-344	557	2	quest	quest	NOUN
ftr-344	557	3	for	for	ADP
ftr-344	557	4	scientific	scientific	ADJ
ftr-344	557	5	precision	precision	NOUN
ftr-344	557	6	from	from	ADP
ftr-344	557	7	the	the	DET
ftr-344	557	8	time	time	NOUN
ftr-344	557	9	the	the	DET
ftr-344	557	10	court	court	NOUN
ftr-344	557	11	decided	decide	VERB
ftr-344	557	12	glenshaw	glenshaw	ADJ
ftr-344	557	13	glass	glass	NOUN
ftr-344	557	14	,	,	PUNCT
ftr-344	557	15	scholars	scholar	NOUN
ftr-344	557	16	have	have	AUX
ftr-344	557	17	struggled	struggle	VERB
ftr-344	557	18	with	with	ADP
ftr-344	557	19	the	the	DET
ftr-344	557	20	definition	definition	NOUN
ftr-344	557	21	of	of	ADP
ftr-344	557	22	income	income	NOUN
ftr-344	557	23	.	.	PUNCT
ftr-344	558	1	this	this	DET
ftr-344	558	2	struggle	struggle	NOUN
ftr-344	558	3	is	be	AUX
ftr-344	558	4	arguably	arguably	ADV
ftr-344	558	5	an	an	DET
ftr-344	558	6	iteration	iteration	NOUN
ftr-344	558	7	of	of	ADP
ftr-344	558	8	the	the	DET
ftr-344	558	9	more	more	ADV
ftr-344	558	10	general	general	ADJ
ftr-344	558	11	struggle	struggle	NOUN
ftr-344	558	12	between	between	ADP
ftr-344	558	13	those	those	PRON
ftr-344	558	14	who	who	PRON
ftr-344	558	15	see	see	VERB
ftr-344	558	16	law	law	NOUN
ftr-344	558	17	as	as	ADP
ftr-344	558	18	science	science	NOUN
ftr-344	558	19	and	and	CCONJ
ftr-344	558	20	those	those	PRON
ftr-344	558	21	comfortable	comfortable	ADJ
ftr-344	558	22	with	with	ADP
ftr-344	558	23	a	a	DET
ftr-344	558	24	less	less	ADV
ftr-344	558	25	definitive	definitive	ADJ
ftr-344	558	26	account	account	NOUN
ftr-344	558	27	.	.	PUNCT
ftr-344	559	1	the	the	DET
ftr-344	559	2	struggle	struggle	NOUN
ftr-344	559	3	was	be	AUX
ftr-344	559	4	manifest	manifest	ADJ
ftr-344	559	5	in	in	ADP
ftr-344	559	6	the	the	DET
ftr-344	559	7	debate	debate	NOUN
ftr-344	559	8	over	over	ADP
ftr-344	559	9	the	the	DET
ftr-344	559	10	search	search	NOUN
ftr-344	559	11	for	for	ADP
ftr-344	559	12	a	a	DET
ftr-344	559	13	"	"	PUNCT
ftr-344	559	14	comprehensive	comprehensive	ADJ
ftr-344	559	15	tax	tax	NOUN
ftr-344	559	16	base	base	NOUN
ftr-344	559	17	"	"	PUNCT
ftr-344	559	18	(	(	PUNCT
ftr-344	559	19	a	a	DET
ftr-344	559	20	tax	tax	NOUN
ftr-344	559	21	system	system	NOUN
ftr-344	559	22	free	free	ADJ
ftr-344	559	23	of	of	ADP
ftr-344	559	24	loopholes	loophole	NOUN
ftr-344	559	25	and	and	CCONJ
ftr-344	559	26	base	base	NOUN
ftr-344	559	27	erosions	erosion	NOUN
ftr-344	559	28	)	)	PUNCT
ftr-344	559	29	,	,	PUNCT
ftr-344	559	30	which	which	PRON
ftr-344	559	31	raged	rage	VERB
ftr-344	559	32	during	during	ADP
ftr-344	559	33	the	the	DET
ftr-344	559	34	late	late	ADJ
ftr-344	559	35	1960s	1960	NOUN
ftr-344	559	36	and	and	CCONJ
ftr-344	559	37	continues	continue	VERB
ftr-344	559	38	to	to	ADP
ftr-344	559	39	this	this	DET
ftr-344	559	40	day	day	NOUN
ftr-344	559	41	with	with	ADP
ftr-344	559	42	the	the	DET
ftr-344	559	43	claim	claim	NOUN
ftr-344	559	44	that	that	SCONJ
ftr-344	559	45	tax	tax	NOUN
ftr-344	559	46	law	law	NOUN
ftr-344	559	47	suffers	suffer	VERB
ftr-344	559	48	from	from	ADP
ftr-344	559	49	a	a	DET
ftr-344	559	50	dislocation	dislocation	NOUN
ftr-344	559	51	from	from	ADP
ftr-344	559	52	real	real	ADJ
ftr-344	559	53	world	world	NOUN
ftr-344	559	54	events	event	NOUN
ftr-344	559	55	,	,	PUNCT
ftr-344	559	56	dubbed	dub	VERB
ftr-344	559	57	an	an	DET
ftr-344	559	58	ectopia	ectopia	NOUN
ftr-344	559	59	,	,	PUNCT
ftr-344	559	60	that	that	PRON
ftr-344	559	61	dooms	doom	VERB
ftr-344	559	62	it	it	PRON
ftr-344	559	63	to	to	ADP
ftr-344	559	64	doctrinal	doctrinal	ADJ
ftr-344	559	65	incoherence	incoherence	NOUN
ftr-344	559	66	.	.	PUNCT
ftr-344	560	1	the	the	DET
ftr-344	560	2	first	first	ADJ
ftr-344	560	3	salvo	salvo	NOUN
ftr-344	560	4	in	in	ADP
ftr-344	560	5	the	the	DET
ftr-344	560	6	battle	battle	NOUN
ftr-344	560	7	over	over	ADP
ftr-344	560	8	the	the	DET
ftr-344	560	9	search	search	NOUN
ftr-344	560	10	for	for	ADP
ftr-344	560	11	a	a	DET
ftr-344	560	12	comprehensive	comprehensive	ADJ
ftr-344	560	13	tax	tax	NOUN
ftr-344	560	14	base	base	NOUN
ftr-344	560	15	(	(	PUNCT
ftr-344	560	16	"	"	PUNCT
ftr-344	560	17	ctb	ctb	NOUN
ftr-344	560	18	"	"	PUNCT
ftr-344	560	19	)	)	PUNCT
ftr-344	560	20	was	be	AUX
ftr-344	560	21	fired	fire	VERB
ftr-344	560	22	by	by	ADP
ftr-344	560	23	no	no	PRON
ftr-344	560	24	less	less	ADV
ftr-344	560	25	an	an	DET
ftr-344	560	26	iconic	iconic	ADJ
ftr-344	560	27	tax	tax	NOUN
ftr-344	560	28	scholar	scholar	NOUN
ftr-344	560	29	than	than	ADP
ftr-344	560	30	professor	professor	PROPN
ftr-344	560	31	boris	boris	PROPN
ftr-344	560	32	bittker	bittker	PROPN
ftr-344	560	33	,	,	PUNCT
ftr-344	560	34	who	who	PRON
ftr-344	560	35	asserted	assert	VERB
ftr-344	560	36	that	that	SCONJ
ftr-344	560	37	a	a	DET
ftr-344	560	38	"	"	PUNCT
ftr-344	560	39	neutral	neutral	ADJ
ftr-344	560	40	,	,	PUNCT
ftr-344	560	41	scientific	scientific	ADJ
ftr-344	560	42	definition	definition	NOUN
ftr-344	560	43	of	of	ADP
ftr-344	560	44	.	.	PUNCT
ftr-344	560	45	.	.	PUNCT
ftr-344	560	46	.	.	PUNCT
ftr-344	561	1	income	income	NOUN
ftr-344	561	2	is	be	AUX
ftr-344	561	3	a	a	DET
ftr-344	561	4	mirage,"'oo	mirage,"'oo	PROPN
ftr-344	561	5	and	and	CCONJ
ftr-344	561	6	that	that	SCONJ
ftr-344	561	7	efforts	effort	NOUN
ftr-344	561	8	to	to	PART
ftr-344	561	9	use	use	VERB
ftr-344	561	10	the	the	DET
ftr-344	561	11	haig	haig	PROPN
ftr-344	561	12	-	-	PUNCT
ftr-344	561	13	simons	simons	PROPN
ftr-344	561	14	definition	definition	NOUN
ftr-344	561	15	of	of	ADP
ftr-344	561	16	income	income	NOUN
ftr-344	561	17	as	as	ADP
ftr-344	561	18	the	the	DET
ftr-344	561	19	point	point	NOUN
ftr-344	561	20	of	of	ADP
ftr-344	561	21	departure	departure	NOUN
ftr-344	561	22	for	for	ADP
ftr-344	561	23	the	the	DET
ftr-344	561	24	development	development	NOUN
ftr-344	561	25	of	of	ADP
ftr-344	561	26	a	a	DET
ftr-344	561	27	ctb	ctb	NOUN
ftr-344	561	28	that	that	PRON
ftr-344	561	29	would	would	AUX
ftr-344	561	30	serve	serve	VERB
ftr-344	561	31	as	as	ADP
ftr-344	561	32	the	the	DET
ftr-344	561	33	touchstone	touchstone	NOUN
ftr-344	561	34	for	for	ADP
ftr-344	561	35	developing	develop	VERB
ftr-344	561	36	a	a	DET
ftr-344	561	37	pristine	pristine	ADJ
ftr-344	561	38	tax	tax	NOUN
ftr-344	561	39	system	system	NOUN
ftr-344	561	40	were	be	AUX
ftr-344	561	41	doomed	doom	VERB
ftr-344	561	42	to	to	ADP
ftr-344	561	43	failure	failure	NOUN
ftr-344	561	44	.	.	PUNCT
ftr-344	561	45	'o	'o	PART
ftr-344	562	1	prominent	prominent	ADJ
ftr-344	562	2	public	public	ADJ
ftr-344	562	3	finance	finance	NOUN
ftr-344	562	4	economists	economist	NOUN
ftr-344	562	5	and	and	CCONJ
ftr-344	562	6	legal	legal	ADJ
ftr-344	562	7	tax	tax	NOUN
ftr-344	562	8	scholars	scholar	NOUN
ftr-344	562	9	promptly	promptly	ADV
ftr-344	562	10	attacked	attack	VERB
ftr-344	562	11	professor	professor	NOUN
ftr-344	562	12	bittker	bittker	NOUN
ftr-344	562	13	's	's	PART
ftr-344	562	14	apparent	apparent	ADJ
ftr-344	562	15	heresy	heresy	NOUN
ftr-344	562	16	,	,	PUNCT
ftr-344	562	17	accusing	accuse	VERB
ftr-344	562	18	him	he	PRON
ftr-344	562	19	of	of	ADP
ftr-344	562	20	misunderstanding	misunderstand	VERB
ftr-344	562	21	haig	haig	PROPN
ftr-344	562	22	-	-	PUNCT
ftr-344	562	23	simons	simon	NOUN
ftr-344	562	24	,	,	PUNCT
ftr-344	562	25	adopting	adopt	VERB
ftr-344	562	26	an	an	DET
ftr-344	562	27	"	"	PUNCT
ftr-344	562	28	untenable	untenable	ADJ
ftr-344	562	29	position	position	NOUN
ftr-344	562	30	"	"	PUNCT
ftr-344	562	31	and	and	CCONJ
ftr-344	562	32	even	even	ADV
ftr-344	562	33	doing	do	VERB
ftr-344	562	34	no	no	PRON
ftr-344	562	35	more	more	ADJ
ftr-344	562	36	than	than	ADP
ftr-344	562	37	"	"	PUNCT
ftr-344	562	38	suggesting	suggest	VERB
ftr-344	562	39	ad	ad	NOUN
ftr-344	562	40	hoc	hoc	X
ftr-344	562	41	settlements	settlement	NOUN
ftr-344	562	42	.	.	PUNCT
ftr-344	563	1	"	"	PUNCT
ftr-344	563	2	'	'	PUNCT
ftr-344	563	3	0	0	NUM
ftr-344	563	4	2	2	NUM
ftr-344	563	5	in	in	ADP
ftr-344	563	6	response	response	NOUN
ftr-344	563	7	,	,	PUNCT
ftr-344	563	8	professor	professor	NOUN
ftr-344	563	9	bittker	bittker	NOUN
ftr-344	563	10	remained	remain	VERB
ftr-344	563	11	undaunted	undaunted	ADJ
ftr-344	563	12	,	,	PUNCT
ftr-344	563	13	sardonically	sardonically	ADV
ftr-344	563	14	expressing	express	VERB
ftr-344	563	15	the	the	DET
ftr-344	563	16	hope	hope	NOUN
ftr-344	563	17	that	that	SCONJ
ftr-344	563	18	the	the	DET
ftr-344	563	19	search	search	NOUN
ftr-344	563	20	for	for	ADP
ftr-344	563	21	a	a	DET
ftr-344	563	22	ctb	ctb	NOUN
ftr-344	563	23	,	,	PUNCT
ftr-344	563	24	which	which	PRON
ftr-344	563	25	he	he	PRON
ftr-344	563	26	derided	deride	VERB
ftr-344	563	27	as	as	SCONJ
ftr-344	563	28	"	"	PUNCT
ftr-344	563	29	an	an	DET
ftr-344	563	30	encompassing	encompass	VERB
ftr-344	563	31	verity	verity	NOUN
ftr-344	563	32	"	"	PUNCT
ftr-344	563	33	would	would	AUX
ftr-344	563	34	not	not	PART
ftr-344	563	35	lead	lead	VERB
ftr-344	563	36	its	its	PRON
ftr-344	563	37	proponents	proponent	NOUN
ftr-344	563	38	into	into	ADP
ftr-344	563	39	that	that	DET
ftr-344	563	40	"	"	PUNCT
ftr-344	563	41	dank	dank	PROPN
ftr-344	563	42	,	,	PUNCT
ftr-344	563	43	miasmic	miasmic	ADJ
ftr-344	563	44	,	,	PUNCT
ftr-344	563	45	myxomycetous	myxomycetous	ADJ
ftr-344	563	46	sump	sump	NOUN
ftr-344	563	47	"	"	PUNCT
ftr-344	563	48	that	that	SCONJ
ftr-344	563	49	his	his	PRON
ftr-344	563	50	detractors	detractor	NOUN
ftr-344	563	51	would	would	AUX
ftr-344	563	52	probably	probably	ADV
ftr-344	563	53	like	like	VERB
ftr-344	563	54	to	to	PART
ftr-344	563	55	call	call	VERB
ftr-344	563	56	"	"	PUNCT
ftr-344	563	57	bittker	bittker	NOUN
ftr-344	563	58	's	's	PART
ftr-344	563	59	quagmire	quagmire	NOUN
ftr-344	563	60	.	.	PUNCT
ftr-344	564	1	"	"	PUNCT
ftr-344	564	2	'	'	PUNCT
ftr-344	564	3	03	03	NUM
ftr-344	564	4	100	100	NUM
ftr-344	564	5	.	.	PUNCT
ftr-344	564	6	boris	boris	PROPN
ftr-344	564	7	i.	i.	PROPN
ftr-344	564	8	bittker	bittker	PROPN
ftr-344	564	9	,	,	PUNCT
ftr-344	564	10	a	a	DET
ftr-344	564	11	"	"	PUNCT
ftr-344	564	12	comprehensive	comprehensive	ADJ
ftr-344	564	13	tax	tax	NOUN
ftr-344	564	14	base	base	NOUN
ftr-344	564	15	"	"	PUNCT
ftr-344	564	16	as	as	ADP
ftr-344	564	17	a	a	DET
ftr-344	564	18	goal	goal	NOUN
ftr-344	564	19	of	of	ADP
ftr-344	564	20	tax	tax	NOUN
ftr-344	564	21	reform	reform	NOUN
ftr-344	564	22	,	,	PUNCT
ftr-344	564	23	80	80	NUM
ftr-344	564	24	harv	harv	NOUN
ftr-344	564	25	.	.	PUNCT
ftr-344	565	1	l.	l.	PROPN
ftr-344	565	2	rev	rev	PROPN
ftr-344	565	3	.	.	PROPN
ftr-344	565	4	925	925	NUM
ftr-344	565	5	(	(	PUNCT
ftr-344	565	6	1967	1967	NUM
ftr-344	565	7	)	)	PUNCT
ftr-344	565	8	(	(	PUNCT
ftr-344	565	9	hereinafter	hereinafter	NOUN
ftr-344	565	10	bittker	bittker	NOUN
ftr-344	565	11	,	,	PUNCT
ftr-344	565	12	ctb	ctb	NOUN
ftr-344	565	13	as	as	ADP
ftr-344	565	14	goal	goal	NOUN
ftr-344	565	15	)	)	PUNCT
ftr-344	565	16	.	.	PUNCT
ftr-344	566	1	101	101	NUM
ftr-344	566	2	.	.	PUNCT
ftr-344	567	1	i	i	PRON
ftr-344	567	2	d.	d.	PROPN
ftr-344	567	3	at	at	ADP
ftr-344	567	4	925	925	NUM
ftr-344	567	5	.	.	PUNCT
ftr-344	567	6	102	102	NUM
ftr-344	567	7	.	.	PUNCT
ftr-344	568	1	see	see	VERB
ftr-344	568	2	joseph	joseph	PROPN
ftr-344	568	3	a.	a.	PROPN
ftr-344	568	4	pechman	pechman	PROPN
ftr-344	568	5	,	,	PUNCT
ftr-344	568	6	comprehensive	comprehensive	ADJ
ftr-344	568	7	income	income	NOUN
ftr-344	568	8	taxation	taxation	NOUN
ftr-344	568	9	:	:	PUNCT
ftr-344	568	10	a	a	DET
ftr-344	568	11	comment	comment	NOUN
ftr-344	568	12	,	,	PUNCT
ftr-344	568	13	81	81	NUM
ftr-344	568	14	harv	harv	NOUN
ftr-344	568	15	.	.	PUNCT
ftr-344	569	1	l.	l.	PROPN
ftr-344	569	2	rev	rev	PROPN
ftr-344	569	3	.	.	PROPN
ftr-344	569	4	63	63	NUM
ftr-344	569	5	(	(	PUNCT
ftr-344	569	6	1967	1967	NUM
ftr-344	569	7	)	)	PUNCT
ftr-344	569	8	(	(	PUNCT
ftr-344	569	9	accusing	accuse	VERB
ftr-344	569	10	professor	professor	NOUN
ftr-344	569	11	bittker	bittker	NOUN
ftr-344	569	12	of	of	ADP
ftr-344	569	13	misunderstanding	misunderstand	VERB
ftr-344	569	14	haig	haig	PROPN
ftr-344	569	15	-	-	PUNCT
ftr-344	569	16	simons	simon	NOUN
ftr-344	569	17	)	)	PUNCT
ftr-344	569	18	;	;	PUNCT
ftr-344	570	1	r.a	r.a	PROPN
ftr-344	570	2	.	.	PROPN
ftr-344	570	3	musgrave	musgrave	PROPN
ftr-344	570	4	,	,	PUNCT
ftr-344	570	5	in	in	ADP
ftr-344	570	6	defense	defense	NOUN
ftr-344	570	7	of	of	ADP
ftr-344	570	8	an	an	DET
ftr-344	570	9	income	income	NOUN
ftr-344	570	10	concept	concept	NOUN
ftr-344	570	11	,	,	PUNCT
ftr-344	570	12	81	81	NUM
ftr-344	570	13	harv	harv	NOUN
ftr-344	570	14	.	.	PUNCT
ftr-344	571	1	l.	l.	PROPN
ftr-344	571	2	rev	rev	PROPN
ftr-344	571	3	.	.	PROPN
ftr-344	571	4	44	44	NUM
ftr-344	571	5	(	(	PUNCT
ftr-344	571	6	1967	1967	NUM
ftr-344	571	7	)	)	PUNCT
ftr-344	571	8	(	(	PUNCT
ftr-344	571	9	accusing	accuse	VERB
ftr-344	571	10	professor	professor	NOUN
ftr-344	571	11	bittker	bittker	NOUN
ftr-344	571	12	of	of	ADP
ftr-344	571	13	adopting	adopt	VERB
ftr-344	571	14	an	an	DET
ftr-344	571	15	"	"	PUNCT
ftr-344	571	16	untenable	untenable	ADJ
ftr-344	571	17	position	position	NOUN
ftr-344	571	18	"	"	PUNCT
ftr-344	571	19	)	)	PUNCT
ftr-344	571	20	;	;	PUNCT
ftr-344	571	21	and	and	CCONJ
ftr-344	571	22	charles	charles	PROPN
ftr-344	571	23	0	0	PROPN
ftr-344	571	24	.	.	PUNCT
ftr-344	572	1	galvin	galvin	PROPN
ftr-344	572	2	,	,	PUNCT
ftr-344	572	3	more	more	ADJ
ftr-344	572	4	on	on	ADP
ftr-344	572	5	boris	boris	PROPN
ftr-344	572	6	bittker	bittker	PROPN
ftr-344	572	7	's	's	PART
ftr-344	572	8	comprehensive	comprehensive	ADJ
ftr-344	572	9	tax	tax	NOUN
ftr-344	572	10	base	base	NOUN
ftr-344	572	11	:	:	PUNCT
ftr-344	572	12	the	the	DET
ftr-344	572	13	practicalities	practicality	NOUN
ftr-344	572	14	of	of	ADP
ftr-344	572	15	reform	reform	NOUN
ftr-344	572	16	,	,	PUNCT
ftr-344	572	17	the	the	DET
ftr-344	572	18	aba	aba	PROPN
ftr-344	572	19	's	's	PART
ftr-344	572	20	cstr	cstr	NOUN
ftr-344	572	21	,	,	PUNCT
ftr-344	572	22	81	81	NUM
ftr-344	572	23	harv	harv	NOUN
ftr-344	572	24	.	.	PUNCT
ftr-344	573	1	l.	l.	PROPN
ftr-344	573	2	rev	rev	PROPN
ftr-344	573	3	.	.	PROPN
ftr-344	573	4	1018	1018	NUM
ftr-344	573	5	,	,	PUNCT
ftr-344	573	6	1019	1019	NUM
ftr-344	573	7	(	(	PUNCT
ftr-344	573	8	1968	1968	NUM
ftr-344	573	9	)	)	PUNCT
ftr-344	573	10	(	(	PUNCT
ftr-344	573	11	accusing	accuse	VERB
ftr-344	573	12	professor	professor	NOUN
ftr-344	573	13	bittker	bittker	NOUN
ftr-344	573	14	of	of	ADP
ftr-344	573	15	doing	do	VERB
ftr-344	573	16	no	no	PRON
ftr-344	573	17	more	more	ADJ
ftr-344	573	18	than	than	ADP
ftr-344	573	19	suggesting	suggest	VERB
ftr-344	573	20	"	"	PUNCT
ftr-344	573	21	ad	ad	X
ftr-344	573	22	hoc	hoc	X
ftr-344	573	23	settlements	settlement	NOUN
ftr-344	573	24	"	"	PUNCT
ftr-344	573	25	)	)	PUNCT
ftr-344	573	26	.	.	PUNCT
ftr-344	574	1	103	103	NUM
ftr-344	574	2	.	.	X
ftr-344	575	1	bittker	bittker	PROPN
ftr-344	575	2	's	's	PART
ftr-344	575	3	ctb	ctb	NOUN
ftr-344	575	4	response	response	NOUN
ftr-344	575	5	,	,	PUNCT
ftr-344	575	6	supra	supra	PROPN
ftr-344	575	7	note	note	NOUN
ftr-344	575	8	6	6	NUM
ftr-344	575	9	,	,	PUNCT
ftr-344	575	10	at	at	ADP
ftr-344	575	11	1041	1041	NUM
ftr-344	575	12	.	.	PUNCT
ftr-344	576	1	2011	2011	NUM
ftr-344	576	2	]	]	PUNCT
ftr-344	576	3	321	321	NUM
ftr-344	576	4	florida	florida	PROPN
ftr-344	576	5	tax	tax	NOUN
ftr-344	576	6	review	review	NOUN
ftr-344	576	7	although	although	SCONJ
ftr-344	576	8	the	the	DET
ftr-344	576	9	current	current	ADJ
ftr-344	576	10	income	income	NOUN
ftr-344	576	11	tax	tax	NOUN
ftr-344	576	12	system	system	NOUN
ftr-344	576	13	is	be	AUX
ftr-344	576	14	far	far	ADV
ftr-344	576	15	from	from	ADP
ftr-344	576	16	the	the	DET
ftr-344	576	17	ctb	ctb	NOUN
ftr-344	576	18	,	,	PUNCT
ftr-344	576	19	the	the	DET
ftr-344	576	20	desire	desire	NOUN
ftr-344	576	21	for	for	ADP
ftr-344	576	22	scientific	scientific	ADJ
ftr-344	576	23	precision	precision	NOUN
ftr-344	576	24	continues	continue	VERB
ftr-344	576	25	.	.	PUNCT
ftr-344	577	1	recently	recently	ADV
ftr-344	577	2	,	,	PUNCT
ftr-344	577	3	it	it	PRON
ftr-344	577	4	has	have	AUX
ftr-344	577	5	taken	take	VERB
ftr-344	577	6	the	the	DET
ftr-344	577	7	form	form	NOUN
ftr-344	577	8	of	of	ADP
ftr-344	577	9	professor	professor	NOUN
ftr-344	577	10	john	john	PROPN
ftr-344	577	11	prebble	prebble	PROPN
ftr-344	577	12	's	's	PART
ftr-344	577	13	claim	claim	NOUN
ftr-344	577	14	that	that	SCONJ
ftr-344	577	15	tax	tax	NOUN
ftr-344	577	16	law	law	NOUN
ftr-344	577	17	suffers	suffer	VERB
ftr-344	577	18	from	from	ADP
ftr-344	577	19	ectopia	ectopia	PROPN
ftr-344	577	20	,	,	PUNCT
ftr-344	577	21	which	which	PRON
ftr-344	577	22	he	he	PRON
ftr-344	577	23	describes	describe	VERB
ftr-344	577	24	as	as	ADP
ftr-344	577	25	a	a	DET
ftr-344	577	26	regime	regime	NOUN
ftr-344	577	27	of	of	ADP
ftr-344	577	28	legal	legal	ADJ
ftr-344	577	29	doctrines	doctrine	NOUN
ftr-344	577	30	that	that	PRON
ftr-344	577	31	have	have	VERB
ftr-344	577	32	no	no	DET
ftr-344	577	33	relationship	relationship	NOUN
ftr-344	577	34	to	to	ADP
ftr-344	577	35	real	real	ADJ
ftr-344	577	36	world	world	NOUN
ftr-344	577	37	events	event	NOUN
ftr-344	577	38	and	and	CCONJ
ftr-344	577	39	which	which	PRON
ftr-344	577	40	are	be	AUX
ftr-344	577	41	therefore	therefore	ADV
ftr-344	577	42	doomed	doom	VERB
ftr-344	577	43	to	to	ADP
ftr-344	577	44	doctrinal	doctrinal	ADJ
ftr-344	577	45	incoherence	incoherence	NOUN
ftr-344	577	46	.	.	PUNCT
ftr-344	578	1	the	the	DET
ftr-344	578	2	oddity	oddity	NOUN
ftr-344	578	3	of	of	ADP
ftr-344	578	4	income	income	NOUN
ftr-344	578	5	tax	tax	NOUN
ftr-344	578	6	law	law	NOUN
ftr-344	578	7	,	,	PUNCT
ftr-344	578	8	in	in	ADP
ftr-344	578	9	professor	professor	NOUN
ftr-344	578	10	prebble	prebble	NOUN
ftr-344	578	11	's	's	PART
ftr-344	578	12	view	view	NOUN
ftr-344	578	13	,	,	PUNCT
ftr-344	578	14	is	be	AUX
ftr-344	578	15	that	that	SCONJ
ftr-344	578	16	,	,	PUNCT
ftr-344	578	17	unlike	unlike	ADP
ftr-344	578	18	other	other	ADJ
ftr-344	578	19	fields	field	NOUN
ftr-344	578	20	of	of	ADP
ftr-344	578	21	law	law	NOUN
ftr-344	578	22	,	,	PUNCT
ftr-344	578	23	tax	tax	NOUN
ftr-344	578	24	law	law	NOUN
ftr-344	578	25	necessarily	necessarily	ADV
ftr-344	578	26	relies	rely	VERB
ftr-344	578	27	on	on	ADP
ftr-344	578	28	artificial	artificial	ADJ
ftr-344	578	29	concepts	concept	NOUN
ftr-344	578	30	and	and	CCONJ
ftr-344	578	31	definitions	definition	NOUN
ftr-344	578	32	that	that	PRON
ftr-344	578	33	do	do	AUX
ftr-344	578	34	not	not	PART
ftr-344	578	35	answer	answer	VERB
ftr-344	578	36	to	to	ADP
ftr-344	578	37	an	an	DET
ftr-344	578	38	underlying	underlie	VERB
ftr-344	578	39	economic	economic	ADJ
ftr-344	578	40	reality	reality	NOUN
ftr-344	578	41	,	,	PUNCT
ftr-344	578	42	and	and	CCONJ
ftr-344	578	43	the	the	DET
ftr-344	578	44	pervasive	pervasive	ADJ
ftr-344	578	45	indeterminacy	indeterminacy	NOUN
ftr-344	578	46	that	that	PRON
ftr-344	578	47	results	result	VERB
ftr-344	578	48	from	from	ADP
ftr-344	578	49	this	this	DET
ftr-344	578	50	ectopia	ectopia	NOUN
ftr-344	578	51	is	be	AUX
ftr-344	578	52	,	,	PUNCT
ftr-344	578	53	therefore	therefore	ADV
ftr-344	578	54	,	,	PUNCT
ftr-344	578	55	ineradicable	ineradicable	ADJ
ftr-344	578	56	from	from	ADP
ftr-344	578	57	the	the	DET
ftr-344	578	58	law	law	NOUN
ftr-344	578	59	of	of	ADP
ftr-344	578	60	taxation	taxation	NOUN
ftr-344	578	61	.	.	PUNCT
ftr-344	579	1	at	at	ADP
ftr-344	579	2	the	the	DET
ftr-344	579	3	heart	heart	NOUN
ftr-344	579	4	of	of	ADP
ftr-344	579	5	this	this	DET
ftr-344	579	6	problem	problem	NOUN
ftr-344	579	7	is	be	AUX
ftr-344	579	8	the	the	DET
ftr-344	579	9	concept	concept	NOUN
ftr-344	579	10	of	of	ADP
ftr-344	579	11	income	income	NOUN
ftr-344	579	12	,	,	PUNCT
ftr-344	579	13	which	which	PRON
ftr-344	579	14	professor	professor	NOUN
ftr-344	579	15	prebble	prebble	NOUN
ftr-344	579	16	believes	believe	VERB
ftr-344	579	17	"	"	PUNCT
ftr-344	579	18	is	be	AUX
ftr-344	579	19	not	not	PART
ftr-344	579	20	something	something	PRON
ftr-344	579	21	that	that	PRON
ftr-344	579	22	ultimately	ultimately	ADV
ftr-344	579	23	can	can	AUX
ftr-344	579	24	be	be	AUX
ftr-344	579	25	defined	define	VERB
ftr-344	579	26	by	by	ADP
ftr-344	579	27	law	law	NOUN
ftr-344	579	28	because	because	SCONJ
ftr-344	579	29	it	it	PRON
ftr-344	579	30	is	be	AUX
ftr-344	579	31	not	not	PART
ftr-344	579	32	something	something	PRON
ftr-344	579	33	that	that	PRON
ftr-344	579	34	exists	exist	VERB
ftr-344	579	35	either	either	CCONJ
ftr-344	579	36	as	as	ADP
ftr-344	579	37	a	a	DET
ftr-344	579	38	physical	physical	ADJ
ftr-344	579	39	fact	fact	NOUN
ftr-344	579	40	or	or	CCONJ
ftr-344	579	41	as	as	ADP
ftr-344	579	42	an	an	DET
ftr-344	579	43	abstract	abstract	ADJ
ftr-344	579	44	thought	thought	NOUN
ftr-344	579	45	.	.	PUNCT
ftr-344	580	1	"'0	"'0	PUNCT
ftr-344	580	2	we	we	PRON
ftr-344	580	3	offer	offer	VERB
ftr-344	580	4	a	a	DET
ftr-344	580	5	critique	critique	NOUN
ftr-344	580	6	of	of	ADP
ftr-344	580	7	ectopia	ectopia	NOUN
ftr-344	580	8	because	because	SCONJ
ftr-344	580	9	we	we	PRON
ftr-344	580	10	see	see	VERB
ftr-344	580	11	it	it	PRON
ftr-344	580	12	as	as	ADP
ftr-344	580	13	an	an	DET
ftr-344	580	14	iteration	iteration	NOUN
ftr-344	580	15	,	,	PUNCT
ftr-344	580	16	albeit	albeit	SCONJ
ftr-344	580	17	an	an	DET
ftr-344	580	18	extreme	extreme	ADJ
ftr-344	580	19	one	one	NOUN
ftr-344	580	20	,	,	PUNCT
ftr-344	580	21	of	of	ADP
ftr-344	580	22	the	the	DET
ftr-344	580	23	yearning	yearning	NOUN
ftr-344	580	24	for	for	ADP
ftr-344	580	25	scientific	scientific	ADJ
ftr-344	580	26	precision	precision	NOUN
ftr-344	580	27	in	in	ADP
ftr-344	580	28	tax	tax	NOUN
ftr-344	580	29	law	law	NOUN
ftr-344	580	30	,	,	PUNCT
ftr-344	580	31	which	which	PRON
ftr-344	580	32	we	we	PRON
ftr-344	580	33	,	,	PUNCT
ftr-344	580	34	like	like	ADP
ftr-344	580	35	professor	professor	NOUN
ftr-344	580	36	bittker	bittker	NOUN
ftr-344	580	37	,	,	PUNCT
ftr-344	580	38	believe	believe	VERB
ftr-344	580	39	is	be	AUX
ftr-344	580	40	doomed	doom	VERB
ftr-344	580	41	to	to	ADP
ftr-344	580	42	failure	failure	NOUN
ftr-344	580	43	,	,	PUNCT
ftr-344	580	44	like	like	ADP
ftr-344	580	45	obtaining	obtain	VERB
ftr-344	580	46	hydration	hydration	NOUN
ftr-344	580	47	from	from	ADP
ftr-344	580	48	a	a	DET
ftr-344	580	49	mirage	mirage	NOUN
ftr-344	580	50	.	.	PUNCT
ftr-344	581	1	our	our	PRON
ftr-344	581	2	critique	critique	NOUN
ftr-344	581	3	,	,	PUNCT
ftr-344	581	4	and	and	CCONJ
ftr-344	581	5	our	our	PRON
ftr-344	581	6	development	development	NOUN
ftr-344	581	7	of	of	ADP
ftr-344	581	8	the	the	DET
ftr-344	581	9	concept	concept	NOUN
ftr-344	581	10	of	of	ADP
ftr-344	581	11	aptness	aptness	NOUN
ftr-344	581	12	,	,	PUNCT
ftr-344	581	13	shows	show	VERB
ftr-344	581	14	that	that	SCONJ
ftr-344	581	15	abandoning	abandon	VERB
ftr-344	581	16	the	the	DET
ftr-344	581	17	search	search	NOUN
ftr-344	581	18	for	for	ADP
ftr-344	581	19	scientific	scientific	ADJ
ftr-344	581	20	precision	precision	NOUN
ftr-344	581	21	need	need	AUX
ftr-344	581	22	not	not	PART
ftr-344	581	23	lead	lead	VERB
ftr-344	581	24	to	to	ADP
ftr-344	581	25	a	a	DET
ftr-344	581	26	"	"	PUNCT
ftr-344	581	27	dank	dank	NOUN
ftr-344	581	28	,	,	PUNCT
ftr-344	581	29	miasmic	miasmic	ADJ
ftr-344	581	30	,	,	PUNCT
ftr-344	581	31	myxomycetous	myxomycetous	ADJ
ftr-344	581	32	sump	sump	NOUN
ftr-344	581	33	,	,	PUNCT
ftr-344	581	34	"	"	PUNCT
ftr-344	581	35	but	but	CCONJ
ftr-344	581	36	can	can	AUX
ftr-344	581	37	instead	instead	ADV
ftr-344	581	38	provide	provide	VERB
ftr-344	581	39	space	space	NOUN
ftr-344	581	40	for	for	ADP
ftr-344	581	41	articulation	articulation	NOUN
ftr-344	581	42	of	of	ADP
ftr-344	581	43	a	a	DET
ftr-344	581	44	multiplicity	multiplicity	NOUN
ftr-344	581	45	of	of	ADP
ftr-344	581	46	values	value	NOUN
ftr-344	581	47	.	.	PUNCT
ftr-344	582	1	these	these	DET
ftr-344	582	2	values	value	NOUN
ftr-344	582	3	include	include	VERB
ftr-344	582	4	but	but	CCONJ
ftr-344	582	5	are	be	AUX
ftr-344	582	6	not	not	PART
ftr-344	582	7	limited	limit	VERB
ftr-344	582	8	to	to	ADP
ftr-344	582	9	economic	economic	ADJ
ftr-344	582	10	values	value	NOUN
ftr-344	582	11	.	.	PUNCT
ftr-344	583	1	in	in	ADP
ftr-344	583	2	this	this	DET
ftr-344	583	3	way	way	NOUN
ftr-344	583	4	,	,	PUNCT
ftr-344	583	5	tax	tax	NOUN
ftr-344	583	6	is	be	AUX
ftr-344	583	7	no	no	ADV
ftr-344	583	8	different	different	ADJ
ftr-344	583	9	from	from	ADP
ftr-344	583	10	other	other	ADJ
ftr-344	583	11	areas	area	NOUN
ftr-344	583	12	of	of	ADP
ftr-344	583	13	law	law	NOUN
ftr-344	583	14	,	,	PUNCT
ftr-344	583	15	where	where	SCONJ
ftr-344	583	16	multiple	multiple	ADJ
ftr-344	583	17	values	value	NOUN
ftr-344	583	18	inform	inform	VERB
ftr-344	583	19	the	the	DET
ftr-344	583	20	development	development	NOUN
ftr-344	583	21	of	of	ADP
ftr-344	583	22	doctrine	doctrine	NOUN
ftr-344	583	23	.	.	PUNCT
ftr-344	584	1	os	os	PROPN
ftr-344	584	2	104	104	NUM
ftr-344	584	3	.	.	PUNCT
ftr-344	585	1	john	john	PROPN
ftr-344	585	2	prebble	prebble	PROPN
ftr-344	585	3	,	,	PUNCT
ftr-344	585	4	ectopia	ectopia	NOUN
ftr-344	585	5	,	,	PUNCT
ftr-344	585	6	tax	tax	NOUN
ftr-344	585	7	law	law	NOUN
ftr-344	585	8	and	and	CCONJ
ftr-344	585	9	international	international	ADJ
ftr-344	585	10	taxation	taxation	NOUN
ftr-344	585	11	,	,	PUNCT
ftr-344	585	12	1997	1997	NUM
ftr-344	585	13	british	british	ADJ
ftr-344	585	14	tax	tax	PROPN
ftr-344	585	15	rev	rev	PROPN
ftr-344	585	16	.	.	PROPN
ftr-344	585	17	301	301	NUM
ftr-344	585	18	,	,	PUNCT
ftr-344	585	19	310	310	NUM
ftr-344	585	20	(	(	PUNCT
ftr-344	585	21	2002	2002	NUM
ftr-344	585	22	)	)	PUNCT
ftr-344	585	23	.	.	PUNCT
ftr-344	586	1	105	105	NUM
ftr-344	586	2	.	.	PUNCT
ftr-344	587	1	many	many	ADJ
ftr-344	587	2	judges	judge	NOUN
ftr-344	587	3	,	,	PUNCT
ftr-344	587	4	lawyers	lawyer	NOUN
ftr-344	587	5	,	,	PUNCT
ftr-344	587	6	and	and	CCONJ
ftr-344	587	7	tax	tax	NOUN
ftr-344	587	8	scholars	scholar	NOUN
ftr-344	587	9	view	view	VERB
ftr-344	587	10	tax	tax	NOUN
ftr-344	587	11	as	as	ADP
ftr-344	587	12	a	a	DET
ftr-344	587	13	self	self	NOUN
ftr-344	587	14	-	-	PUNCT
ftr-344	587	15	contained	contain	VERB
ftr-344	587	16	body	body	NOUN
ftr-344	587	17	of	of	ADP
ftr-344	587	18	law	law	NOUN
ftr-344	587	19	that	that	PRON
ftr-344	587	20	differs	differ	VERB
ftr-344	587	21	from	from	ADP
ftr-344	587	22	other	other	ADJ
ftr-344	587	23	areas	area	NOUN
ftr-344	587	24	of	of	ADP
ftr-344	587	25	law	law	NOUN
ftr-344	587	26	and	and	CCONJ
ftr-344	587	27	believe	believe	VERB
ftr-344	587	28	that	that	SCONJ
ftr-344	587	29	tax	tax	NOUN
ftr-344	587	30	lawyers	lawyer	NOUN
ftr-344	587	31	are	be	AUX
ftr-344	587	32	somehow	somehow	ADV
ftr-344	587	33	different	different	ADJ
ftr-344	587	34	from	from	ADP
ftr-344	587	35	other	other	ADJ
ftr-344	587	36	"	"	PUNCT
ftr-344	587	37	normal	normal	ADJ
ftr-344	587	38	"	"	PUNCT
ftr-344	587	39	lawyers	lawyer	NOUN
ftr-344	587	40	.	.	PUNCT
ftr-344	588	1	furthermore	furthermore	ADV
ftr-344	588	2	,	,	PUNCT
ftr-344	588	3	the	the	DET
ftr-344	588	4	complexity	complexity	NOUN
ftr-344	588	5	of	of	ADP
ftr-344	588	6	tax	tax	NOUN
ftr-344	588	7	statutes	statute	NOUN
ftr-344	588	8	has	have	AUX
ftr-344	588	9	led	lead	VERB
ftr-344	588	10	some	some	PRON
ftr-344	588	11	to	to	PART
ftr-344	588	12	advocate	advocate	VERB
ftr-344	588	13	approaching	approach	VERB
ftr-344	588	14	statutory	statutory	ADJ
ftr-344	588	15	construction	construction	NOUN
ftr-344	588	16	differently	differently	ADV
ftr-344	588	17	in	in	ADP
ftr-344	588	18	the	the	DET
ftr-344	588	19	context	context	NOUN
ftr-344	588	20	of	of	ADP
ftr-344	588	21	tax	tax	NOUN
ftr-344	588	22	statutes	statute	NOUN
ftr-344	588	23	.	.	PUNCT
ftr-344	589	1	see	see	VERB
ftr-344	589	2	paul	paul	PROPN
ftr-344	589	3	l.	l.	PROPN
ftr-344	589	4	caron	caron	PROPN
ftr-344	589	5	,	,	PUNCT
ftr-344	589	6	tax	tax	NOUN
ftr-344	589	7	myopia	myopia	NOUN
ftr-344	589	8	,	,	PUNCT
ftr-344	589	9	or	or	CCONJ
ftr-344	589	10	mamas	mama	NOUN
ftr-344	589	11	do	do	AUX
ftr-344	589	12	n't	not	PART
ftr-344	589	13	let	let	VERB
ftr-344	589	14	your	your	PRON
ftr-344	589	15	babies	baby	NOUN
ftr-344	589	16	grow	grow	VERB
ftr-344	589	17	up	up	ADP
ftr-344	589	18	to	to	PART
ftr-344	589	19	be	be	AUX
ftr-344	589	20	tax	tax	NOUN
ftr-344	589	21	lawyers	lawyer	NOUN
ftr-344	589	22	,	,	PUNCT
ftr-344	589	23	13	13	NUM
ftr-344	589	24	va	va	NOUN
ftr-344	589	25	.	.	PUNCT
ftr-344	590	1	tax	tax	PROPN
ftr-344	590	2	rev	rev	PROPN
ftr-344	590	3	.	.	PROPN
ftr-344	590	4	517	517	NUM
ftr-344	590	5	,	,	PUNCT
ftr-344	590	6	519	519	NUM
ftr-344	590	7	-	-	SYM
ftr-344	590	8	32	32	NUM
ftr-344	590	9	(	(	PUNCT
ftr-344	590	10	1994	1994	NUM
ftr-344	590	11	)	)	PUNCT
ftr-344	590	12	(	(	PUNCT
ftr-344	590	13	discussing	discuss	VERB
ftr-344	590	14	the	the	DET
ftr-344	590	15	"	"	PUNCT
ftr-344	590	16	myth	myth	NOUN
ftr-344	590	17	"	"	PUNCT
ftr-344	590	18	that	that	SCONJ
ftr-344	590	19	tax	tax	NOUN
ftr-344	590	20	law	law	NOUN
ftr-344	590	21	and	and	CCONJ
ftr-344	590	22	tax	tax	NOUN
ftr-344	590	23	lawyers	lawyer	NOUN
ftr-344	590	24	are	be	AUX
ftr-344	590	25	different	different	ADJ
ftr-344	590	26	)	)	PUNCT
ftr-344	590	27	;	;	PUNCT
ftr-344	591	1	leo	leo	PROPN
ftr-344	591	2	p.	p.	PROPN
ftr-344	591	3	martinez	martinez	PROPN
ftr-344	591	4	,	,	PUNCT
ftr-344	591	5	the	the	DET
ftr-344	591	6	summons	summon	NOUN
ftr-344	591	7	power	power	NOUN
ftr-344	591	8	and	and	CCONJ
ftr-344	591	9	the	the	DET
ftr-344	591	10	limits	limit	NOUN
ftr-344	591	11	of	of	ADP
ftr-344	591	12	theory	theory	NOUN
ftr-344	591	13	:	:	PUNCT
ftr-344	591	14	a	a	DET
ftr-344	591	15	reply	reply	NOUN
ftr-344	591	16	to	to	ADP
ftr-344	591	17	professor	professor	PROPN
ftr-344	591	18	hyman	hyman	PROPN
ftr-344	591	19	,	,	PUNCT
ftr-344	591	20	71	71	NUM
ftr-344	591	21	tul	tul	NOUN
ftr-344	591	22	.	.	PUNCT
ftr-344	591	23	l.	l.	PROPN
ftr-344	591	24	rev	rev	PROPN
ftr-344	591	25	.	.	PROPN
ftr-344	591	26	1705	1705	NUM
ftr-344	591	27	,	,	PUNCT
ftr-344	591	28	1714	1714	NUM
ftr-344	591	29	-	-	SYM
ftr-344	591	30	16	16	NUM
ftr-344	591	31	(	(	PUNCT
ftr-344	591	32	1997	1997	NUM
ftr-344	591	33	)	)	PUNCT
ftr-344	591	34	(	(	PUNCT
ftr-344	591	35	suggesting	suggest	VERB
ftr-344	591	36	that	that	SCONJ
ftr-344	591	37	courts	court	NOUN
ftr-344	591	38	afford	afford	VERB
ftr-344	591	39	tax	tax	NOUN
ftr-344	591	40	legislation	legislation	NOUN
ftr-344	591	41	a	a	PRON
ftr-344	591	42	greater	great	ADJ
ftr-344	591	43	than	than	ADP
ftr-344	591	44	normal	normal	ADJ
ftr-344	591	45	level	level	NOUN
ftr-344	591	46	of	of	ADP
ftr-344	591	47	deference	deference	NOUN
ftr-344	591	48	due	due	ADP
ftr-344	591	49	to	to	ADP
ftr-344	591	50	the	the	DET
ftr-344	591	51	special	special	ADJ
ftr-344	591	52	importance	importance	NOUN
ftr-344	591	53	of	of	ADP
ftr-344	591	54	tax	tax	NOUN
ftr-344	591	55	laws	law	NOUN
ftr-344	591	56	for	for	ADP
ftr-344	591	57	the	the	DET
ftr-344	591	58	functioning	functioning	NOUN
ftr-344	591	59	of	of	ADP
ftr-344	591	60	the	the	DET
ftr-344	591	61	government	government	NOUN
ftr-344	591	62	)	)	PUNCT
ftr-344	591	63	.	.	PUNCT
ftr-344	592	1	but	but	CCONJ
ftr-344	592	2	see	see	VERB
ftr-344	592	3	kristin	kristin	PROPN
ftr-344	592	4	e.	e.	PROPN
ftr-344	592	5	hickman	hickman	PROPN
ftr-344	592	6	,	,	PUNCT
ftr-344	592	7	the	the	DET
ftr-344	592	8	need	need	NOUN
ftr-344	592	9	for	for	ADP
ftr-344	592	10	mead	mead	NOUN
ftr-344	592	11	:	:	PUNCT
ftr-344	592	12	rejecting	reject	VERB
ftr-344	592	13	tax	tax	NOUN
ftr-344	592	14	exceptionalism	exceptionalism	NOUN
ftr-344	592	15	in	in	ADP
ftr-344	592	16	judicial	judicial	ADJ
ftr-344	592	17	deference	deference	NOUN
ftr-344	592	18	,	,	PUNCT
ftr-344	592	19	90	90	NUM
ftr-344	592	20	minn	minn	NOUN
ftr-344	592	21	.	.	PUNCT
ftr-344	593	1	l.	l.	PROPN
ftr-344	593	2	rev	rev	PROPN
ftr-344	593	3	.	.	PROPN
ftr-344	593	4	1537	1537	NUM
ftr-344	593	5	(	(	PUNCT
ftr-344	593	6	2006	2006	NUM
ftr-344	593	7	)	)	PUNCT
ftr-344	593	8	(	(	PUNCT
ftr-344	593	9	urging	urge	VERB
ftr-344	593	10	that	that	SCONJ
ftr-344	593	11	tax	tax	NOUN
ftr-344	593	12	regulations	regulation	NOUN
ftr-344	593	13	deserve	deserve	VERB
ftr-344	593	14	the	the	DET
ftr-344	593	15	same	same	ADJ
ftr-344	593	16	level	level	NOUN
ftr-344	593	17	of	of	ADP
ftr-344	593	18	judicial	judicial	ADJ
ftr-344	593	19	deference	deference	NOUN
ftr-344	593	20	as	as	ADP
ftr-344	593	21	any	any	DET
ftr-344	593	22	other	other	ADJ
ftr-344	593	23	regulations	regulation	NOUN
ftr-344	593	24	)	)	PUNCT
ftr-344	593	25	.	.	PUNCT
ftr-344	594	1	david	david	PROPN
ftr-344	594	2	a.	a.	PROPN
ftr-344	594	3	hyman	hyman	PROPN
ftr-344	594	4	,	,	PUNCT
ftr-344	594	5	procedural	procedural	ADJ
ftr-344	594	6	intersection	intersection	NOUN
ftr-344	594	7	and	and	CCONJ
ftr-344	594	8	special	special	ADJ
ftr-344	594	9	pleading	pleading	NOUN
ftr-344	594	10	:	:	PUNCT
ftr-344	594	11	is	be	AUX
ftr-344	594	12	tax	tax	NOUN
ftr-344	594	13	different	different	ADJ
ftr-344	594	14	?	?	PUNCT
ftr-344	594	15	,	,	PUNCT
ftr-344	594	16	71	71	NUM
ftr-344	594	17	tul	tul	NOUN
ftr-344	594	18	.	.	PUNCT
ftr-344	594	19	l.	l.	PROPN
ftr-344	594	20	rev	rev	PROPN
ftr-344	594	21	.	.	PROPN
ftr-344	594	22	1729	1729	NUM
ftr-344	594	23	,	,	PUNCT
ftr-344	594	24	1744	1744	NUM
ftr-344	594	25	(	(	PUNCT
ftr-344	594	26	1997	1997	NUM
ftr-344	594	27	)	)	PUNCT
ftr-344	594	28	(	(	PUNCT
ftr-344	594	29	criticizing	criticize	VERB
ftr-344	594	30	the	the	DET
ftr-344	594	31	view	view	NOUN
ftr-344	594	32	the	the	DET
ftr-344	594	33	tax	tax	NOUN
ftr-344	594	34	laws	law	NOUN
ftr-344	594	35	are	be	AUX
ftr-344	594	36	different	different	ADJ
ftr-344	594	37	and	and	CCONJ
ftr-344	594	38	advocating	advocate	VERB
ftr-344	594	39	a	a	DET
ftr-344	594	40	less	less	ADV
ftr-344	594	41	self	self	NOUN
ftr-344	594	42	-	-	PUNCT
ftr-344	594	43	contained	contain	VERB
ftr-344	594	44	approach	approach	NOUN
ftr-344	594	45	to	to	ADP
ftr-344	594	46	tax	tax	NOUN
ftr-344	594	47	)	)	PUNCT
ftr-344	594	48	;	;	PUNCT
ftr-344	594	49	joshua	joshua	PROPN
ftr-344	594	50	d.	d.	PROPN
ftr-344	594	51	rosenberg	rosenberg	PROPN
ftr-344	594	52	&	&	CCONJ
ftr-344	594	53	dominic	dominic	PROPN
ftr-344	594	54	l.	l.	PROPN
ftr-344	594	55	daher	daher	PROPN
ftr-344	594	56	,	,	PUNCT
ftr-344	594	57	the	the	DET
ftr-344	594	58	law	law	NOUN
ftr-344	594	59	of	of	ADP
ftr-344	594	60	federal	federal	ADJ
ftr-344	594	61	income	income	NOUN
ftr-344	594	62	taxation	taxation	NOUN
ftr-344	594	63	,	,	PUNCT
ftr-344	594	64	§	§	PROPN
ftr-344	594	65	1.02	1.02	NUM
ftr-344	594	66	,	,	PUNCT
ftr-344	594	67	at	at	ADP
ftr-344	594	68	4	4	NUM
ftr-344	594	69	-	-	SYM
ftr-344	594	70	5	5	NUM
ftr-344	594	71	(	(	PUNCT
ftr-344	594	72	2008	2008	NUM
ftr-344	594	73	)	)	PUNCT
ftr-344	594	74	(	(	PUNCT
ftr-344	594	75	stating	state	VERB
ftr-344	594	76	that	that	SCONJ
ftr-344	594	77	"	"	PUNCT
ftr-344	594	78	tax	tax	NOUN
ftr-344	594	79	laws	law	NOUN
ftr-344	594	80	are	be	AUX
ftr-344	594	81	not	not	PART
ftr-344	594	82	so	so	ADV
ftr-344	594	83	different	different	ADJ
ftr-344	594	84	from	from	ADP
ftr-344	594	85	any	any	DET
ftr-344	594	86	other	other	ADJ
ftr-344	594	87	laws	law	NOUN
ftr-344	594	88	,	,	PUNCT
ftr-344	594	89	"	"	PUNCT
ftr-344	594	90	despite	despite	SCONJ
ftr-344	594	91	the	the	DET
ftr-344	594	92	fact	fact	NOUN
ftr-344	594	93	that	that	SCONJ
ftr-344	594	94	tax	tax	NOUN
ftr-344	594	95	laws	law	NOUN
ftr-344	594	96	are	be	AUX
ftr-344	594	97	judged	judge	VERB
ftr-344	594	98	primarily	primarily	ADV
ftr-344	594	99	based	base	VERB
ftr-344	594	100	on	on	ADP
ftr-344	594	101	their	their	PRON
ftr-344	594	102	economic	economic	ADJ
ftr-344	594	103	impact	impact	NOUN
ftr-344	594	104	,	,	PUNCT
ftr-344	594	105	which	which	PRON
ftr-344	594	106	differs	differ	VERB
ftr-344	594	107	from	from	ADP
ftr-344	594	108	the	the	DET
ftr-344	594	109	manner	manner	NOUN
ftr-344	594	110	in	in	ADP
ftr-344	594	111	which	which	PRON
ftr-344	594	112	many	many	ADJ
ftr-344	594	113	other	other	ADJ
ftr-344	594	114	laws	law	NOUN
ftr-344	594	115	are	be	AUX
ftr-344	594	116	evaluated	evaluate	VERB
ftr-344	594	117	,	,	PUNCT
ftr-344	594	118	and	and	CCONJ
ftr-344	594	119	that	that	SCONJ
ftr-344	594	120	equity	equity	NOUN
ftr-344	594	121	standards	standard	NOUN
ftr-344	594	122	applied	apply	VERB
ftr-344	594	123	to	to	ADP
ftr-344	594	124	tax	tax	NOUN
ftr-344	594	125	and	and	CCONJ
ftr-344	594	126	nontax	nontax	NOUN
ftr-344	594	127	laws	law	NOUN
ftr-344	594	128	tend	tend	VERB
ftr-344	594	129	to	to	PART
ftr-344	594	130	be	be	AUX
ftr-344	594	131	different	different	ADJ
ftr-344	594	132	)	)	PUNCT
ftr-344	594	133	.	.	PUNCT
ftr-344	595	1	in	in	ADP
ftr-344	595	2	deciding	decide	VERB
ftr-344	595	3	that	that	SCONJ
ftr-344	595	4	322	322	NUM
ftr-344	595	5	[	[	X
ftr-344	595	6	vol	vol	NOUN
ftr-344	595	7	.	.	PUNCT
ftr-344	596	1	11:5	11:5	NUM
ftr-344	596	2	defining	define	VERB
ftr-344	596	3	income	income	NOUN
ftr-344	596	4	the	the	DET
ftr-344	596	5	prebble	prebble	ADJ
ftr-344	596	6	position	position	NOUN
ftr-344	596	7	echoes	echo	VERB
ftr-344	596	8	one	one	NUM
ftr-344	596	9	offered	offer	VERB
ftr-344	596	10	by	by	ADP
ftr-344	596	11	professor	professor	PROPN
ftr-344	596	12	john	john	PROPN
ftr-344	596	13	miller	miller	PROPN
ftr-344	596	14	in	in	ADP
ftr-344	596	15	1993	1993	NUM
ftr-344	596	16	,	,	PUNCT
ftr-344	596	17	when	when	SCONJ
ftr-344	596	18	he	he	PRON
ftr-344	596	19	argued	argue	VERB
ftr-344	596	20	that	that	SCONJ
ftr-344	596	21	the	the	DET
ftr-344	596	22	internal	internal	ADJ
ftr-344	596	23	revenue	revenue	NOUN
ftr-344	596	24	code	code	NOUN
ftr-344	596	25	comprises	comprise	VERB
ftr-344	596	26	a	a	DET
ftr-344	596	27	set	set	NOUN
ftr-344	596	28	of	of	ADP
ftr-344	596	29	"	"	PUNCT
ftr-344	596	30	creational	creational	ADJ
ftr-344	596	31	"	"	PUNCT
ftr-344	596	32	rules	rule	NOUN
ftr-344	596	33	.	.	PUNCT
ftr-344	597	1	his	his	PRON
ftr-344	597	2	idea	idea	NOUN
ftr-344	597	3	was	be	AUX
ftr-344	597	4	that	that	SCONJ
ftr-344	597	5	"	"	PUNCT
ftr-344	597	6	the	the	DET
ftr-344	597	7	income	income	NOUN
ftr-344	597	8	tax	tax	NOUN
ftr-344	597	9	has	have	VERB
ftr-344	597	10	no	no	DET
ftr-344	597	11	counterpart	counterpart	NOUN
ftr-344	597	12	in	in	ADP
ftr-344	597	13	reality	reality	NOUN
ftr-344	597	14	antedating	antedate	VERB
ftr-344	597	15	its	its	PRON
ftr-344	597	16	enactment	enactment	NOUN
ftr-344	597	17	in	in	ADP
ftr-344	597	18	the	the	DET
ftr-344	597	19	same	same	ADJ
ftr-344	597	20	sense	sense	NOUN
ftr-344	597	21	that	that	SCONJ
ftr-344	597	22	a	a	DET
ftr-344	597	23	murder	murder	NOUN
ftr-344	597	24	statute	statute	NOUN
ftr-344	597	25	may	may	AUX
ftr-344	597	26	be	be	AUX
ftr-344	597	27	antedated	antedate	VERB
ftr-344	597	28	by	by	ADP
ftr-344	597	29	the	the	DET
ftr-344	597	30	act	act	NOUN
ftr-344	597	31	of	of	ADP
ftr-344	597	32	killing	kill	VERB
ftr-344	597	33	someone	someone	PRON
ftr-344	597	34	and	and	CCONJ
ftr-344	597	35	the	the	DET
ftr-344	597	36	societal	societal	ADJ
ftr-344	597	37	disapproval	disapproval	NOUN
ftr-344	597	38	that	that	DET
ftr-344	597	39	act	act	NOUN
ftr-344	597	40	may	may	AUX
ftr-344	597	41	engender	engender	VERB
ftr-344	597	42	.	.	PUNCT
ftr-344	598	1	"1	"1	NOUN
ftr-344	598	2	0	0	NUM
ftr-344	598	3	6	6	NUM
ftr-344	598	4	professor	professor	NOUN
ftr-344	598	5	miller	miller	PROPN
ftr-344	598	6	analogized	analogize	VERB
ftr-344	598	7	tax	tax	NOUN
ftr-344	598	8	law	law	NOUN
ftr-344	598	9	to	to	ADP
ftr-344	598	10	a	a	DET
ftr-344	598	11	game	game	NOUN
ftr-344	598	12	,	,	PUNCT
ftr-344	598	13	of	of	ADP
ftr-344	598	14	which	which	PRON
ftr-344	598	15	"	"	PUNCT
ftr-344	598	16	the	the	DET
ftr-344	598	17	rules	rule	NOUN
ftr-344	598	18	are	be	AUX
ftr-344	598	19	an	an	DET
ftr-344	598	20	inseparable	inseparable	ADJ
ftr-344	598	21	and	and	CCONJ
ftr-344	598	22	definitional	definitional	ADJ
ftr-344	598	23	part	part	NOUN
ftr-344	598	24	.	.	PUNCT
ftr-344	599	1	"1,o	"1,o	NOUN
ftr-344	599	2	if	if	SCONJ
ftr-344	599	3	tax	tax	NOUN
ftr-344	599	4	law	law	NOUN
ftr-344	599	5	is	be	AUX
ftr-344	599	6	a	a	DET
ftr-344	599	7	game	game	NOUN
ftr-344	599	8	,	,	PUNCT
ftr-344	599	9	created	create	VERB
ftr-344	599	10	by	by	ADP
ftr-344	599	11	the	the	DET
ftr-344	599	12	legislature	legislature	NOUN
ftr-344	599	13	,	,	PUNCT
ftr-344	599	14	it	it	PRON
ftr-344	599	15	has	have	VERB
ftr-344	599	16	the	the	DET
ftr-344	599	17	possibility	possibility	NOUN
ftr-344	599	18	of	of	ADP
ftr-344	599	19	being	be	AUX
ftr-344	599	20	pristine	pristine	ADJ
ftr-344	599	21	because	because	SCONJ
ftr-344	599	22	it	it	PRON
ftr-344	599	23	can	can	AUX
ftr-344	599	24	be	be	AUX
ftr-344	599	25	created	create	VERB
ftr-344	599	26	that	that	DET
ftr-344	599	27	way	way	NOUN
ftr-344	599	28	.	.	PUNCT
ftr-344	600	1	if	if	SCONJ
ftr-344	600	2	the	the	DET
ftr-344	600	3	definition	definition	NOUN
ftr-344	600	4	of	of	ADP
ftr-344	600	5	income	income	NOUN
ftr-344	600	6	tracks	track	VERB
ftr-344	600	7	haigsimons	haigsimon	NOUN
ftr-344	600	8	(	(	PUNCT
ftr-344	600	9	except	except	SCONJ
ftr-344	600	10	when	when	SCONJ
ftr-344	600	11	it	it	PRON
ftr-344	600	12	has	have	AUX
ftr-344	600	13	to	to	PART
ftr-344	600	14	depart	depart	VERB
ftr-344	600	15	to	to	PART
ftr-344	600	16	accommodate	accommodate	VERB
ftr-344	600	17	the	the	DET
ftr-344	600	18	administrative	administrative	ADJ
ftr-344	600	19	necessity	necessity	NOUN
ftr-344	600	20	for	for	ADP
ftr-344	600	21	realization	realization	NOUN
ftr-344	600	22	)	)	PUNCT
ftr-344	600	23	,	,	PUNCT
ftr-344	600	24	0	0	NUM
ftr-344	600	25	8	8	NUM
ftr-344	600	26	then	then	ADV
ftr-344	600	27	it	it	PRON
ftr-344	600	28	can	can	AUX
ftr-344	600	29	be	be	AUX
ftr-344	600	30	precise	precise	ADJ
ftr-344	600	31	,	,	PUNCT
ftr-344	600	32	because	because	SCONJ
ftr-344	600	33	economic	economic	ADJ
ftr-344	600	34	accessions	accession	NOUN
ftr-344	600	35	can	can	AUX
ftr-344	600	36	be	be	AUX
ftr-344	600	37	counted	count	VERB
ftr-344	600	38	in	in	ADP
ftr-344	600	39	dollars	dollar	NOUN
ftr-344	600	40	and	and	CCONJ
ftr-344	600	41	added	add	VERB
ftr-344	600	42	up	up	ADP
ftr-344	600	43	with	with	ADP
ftr-344	600	44	mathematical	mathematical	ADJ
ftr-344	600	45	accuracy	accuracy	NOUN
ftr-344	600	46	.	.	PUNCT
ftr-344	601	1	but	but	CCONJ
ftr-344	601	2	we	we	PRON
ftr-344	601	3	do	do	AUX
ftr-344	601	4	not	not	PART
ftr-344	601	5	believe	believe	VERB
ftr-344	601	6	that	that	SCONJ
ftr-344	601	7	such	such	ADJ
ftr-344	601	8	precision	precision	NOUN
ftr-344	601	9	is	be	AUX
ftr-344	601	10	attainable	attainable	ADJ
ftr-344	601	11	.	.	PUNCT
ftr-344	602	1	professors	professor	NOUN
ftr-344	602	2	miller	miller	PROPN
ftr-344	602	3	and	and	CCONJ
ftr-344	602	4	prebble	prebble	VERB
ftr-344	602	5	invoke	invoke	NOUN
ftr-344	602	6	a	a	DET
ftr-344	602	7	pre	pre	ADJ
ftr-344	602	8	-	-	ADJ
ftr-344	602	9	law	law	ADJ
ftr-344	602	10	world	world	NOUN
ftr-344	602	11	-	-	PUNCT
ftr-344	602	12	an	an	DET
ftr-344	602	13	"	"	PUNCT
ftr-344	602	14	underlying	underlie	VERB
ftr-344	602	15	reality	reality	NOUN
ftr-344	602	16	"	"	PUNCT
ftr-344	602	17	1	1	NUM
ftr-344	602	18	09	09	NUM
ftr-344	602	19	-	-	PUNCT
ftr-344	602	20	that	that	PRON
ftr-344	602	21	,	,	PUNCT
ftr-344	602	22	much	much	ADJ
ftr-344	602	23	like	like	ADP
ftr-344	602	24	classical	classical	ADJ
ftr-344	602	25	economics	economic	NOUN
ftr-344	602	26	,	,	PUNCT
ftr-344	602	27	appears	appear	VERB
ftr-344	602	28	to	to	PART
ftr-344	602	29	have	have	VERB
ftr-344	602	30	an	an	DET
ftr-344	602	31	identifiable	identifiable	ADJ
ftr-344	602	32	nature	nature	NOUN
ftr-344	602	33	independent	independent	ADJ
ftr-344	602	34	of	of	ADP
ftr-344	602	35	human	human	ADJ
ftr-344	602	36	interpretation	interpretation	NOUN
ftr-344	602	37	and	and	CCONJ
ftr-344	602	38	thus	thus	ADV
ftr-344	602	39	independent	independent	ADJ
ftr-344	602	40	of	of	ADP
ftr-344	602	41	any	any	DET
ftr-344	602	42	constitutive	constitutive	ADJ
ftr-344	602	43	effects	effect	NOUN
ftr-344	602	44	produced	produce	VERB
ftr-344	602	45	by	by	ADP
ftr-344	602	46	rules	rule	NOUN
ftr-344	602	47	devised	devise	VERB
ftr-344	602	48	by	by	ADP
ftr-344	602	49	humans	human	NOUN
ftr-344	602	50	.	.	PUNCT
ftr-344	603	1	for	for	ADP
ftr-344	603	2	example	example	NOUN
ftr-344	603	3	,	,	PUNCT
ftr-344	603	4	in	in	ADP
ftr-344	603	5	professor	professor	NOUN
ftr-344	603	6	prebble	prebble	NOUN
ftr-344	603	7	's	's	PART
ftr-344	603	8	view	view	NOUN
ftr-344	603	9	,	,	PUNCT
ftr-344	603	10	the	the	DET
ftr-344	603	11	rules	rule	NOUN
ftr-344	603	12	of	of	ADP
ftr-344	603	13	criminal	criminal	ADJ
ftr-344	603	14	law	law	NOUN
ftr-344	603	15	or	or	CCONJ
ftr-344	603	16	torts	tort	NOUN
ftr-344	603	17	(	(	PUNCT
ftr-344	603	18	to	to	PART
ftr-344	603	19	take	take	VERB
ftr-344	603	20	two	two	NUM
ftr-344	603	21	of	of	ADP
ftr-344	603	22	his	his	PRON
ftr-344	603	23	examples	example	NOUN
ftr-344	603	24	)	)	PUNCT
ftr-344	603	25	map	map	VERB
ftr-344	603	26	reasonably	reasonably	ADV
ftr-344	603	27	well	well	ADV
ftr-344	603	28	onto	onto	ADP
ftr-344	603	29	this	this	DET
ftr-344	603	30	antecedent	antecedent	NOUN
ftr-344	603	31	"	"	PUNCT
ftr-344	603	32	natural	natural	ADJ
ftr-344	603	33	world	world	NOUN
ftr-344	603	34	.	.	PUNCT
ftr-344	604	1	""10	""10	PUNCT
ftr-344	604	2	by	by	ADP
ftr-344	604	3	contrast	contrast	NOUN
ftr-344	604	4	,	,	PUNCT
ftr-344	604	5	although	although	SCONJ
ftr-344	604	6	there	there	PRON
ftr-344	604	7	is	be	VERB
ftr-344	604	8	a	a	DET
ftr-344	604	9	"	"	PUNCT
ftr-344	604	10	natural	natural	ADJ
ftr-344	604	11	world	world	NOUN
ftr-344	604	12	"	"	PUNCT
ftr-344	604	13	of	of	ADP
ftr-344	604	14	economic	economic	ADJ
ftr-344	604	15	transactions	transaction	NOUN
ftr-344	604	16	that	that	PRON
ftr-344	604	17	income	income	NOUN
ftr-344	604	18	tax	tax	NOUN
ftr-344	604	19	law	law	NOUN
ftr-344	604	20	regulates	regulate	VERB
ftr-344	604	21	,	,	PUNCT
ftr-344	604	22	professor	professor	NOUN
ftr-344	604	23	prebble	prebble	NOUN
ftr-344	604	24	argues	argue	VERB
ftr-344	604	25	that	that	SCONJ
ftr-344	604	26	tax	tax	NOUN
ftr-344	604	27	law	law	NOUN
ftr-344	604	28	does	do	VERB
ftr-344	604	29	so	so	ADV
ftr-344	604	30	with	with	ADP
ftr-344	604	31	definitions	definition	NOUN
ftr-344	604	32	that	that	PRON
ftr-344	604	33	do	do	AUX
ftr-344	604	34	not	not	PART
ftr-344	604	35	reflect	reflect	VERB
ftr-344	604	36	that	that	DET
ftr-344	604	37	world	world	NOUN
ftr-344	604	38	,	,	PUNCT
ftr-344	604	39	which	which	PRON
ftr-344	604	40	leads	lead	VERB
ftr-344	604	41	to	to	ADP
ftr-344	604	42	a	a	DET
ftr-344	604	43	legal	legal	ADJ
ftr-344	604	44	regime	regime	NOUN
ftr-344	604	45	full	full	ADJ
ftr-344	604	46	of	of	ADP
ftr-344	604	47	incongruities	incongruity	NOUN
ftr-344	604	48	,	,	PUNCT
ftr-344	604	49	indeterminacies	indeterminacy	NOUN
ftr-344	604	50	,	,	PUNCT
ftr-344	604	51	and	and	CCONJ
ftr-344	604	52	consequent	consequent	ADJ
ftr-344	604	53	instability	instability	NOUN
ftr-344	604	54	.	.	PUNCT
ftr-344	605	1	is	be	AUX
ftr-344	605	2	this	this	DET
ftr-344	605	3	contrast	contrast	NOUN
ftr-344	605	4	between	between	ADP
ftr-344	605	5	criminal	criminal	ADJ
ftr-344	605	6	law	law	NOUN
ftr-344	605	7	and	and	CCONJ
ftr-344	605	8	tort	tort	NOUN
ftr-344	605	9	law	law	NOUN
ftr-344	605	10	,	,	PUNCT
ftr-344	605	11	on	on	ADP
ftr-344	605	12	the	the	DET
ftr-344	605	13	one	one	NUM
ftr-344	605	14	hand	hand	NOUN
ftr-344	605	15	,	,	PUNCT
ftr-344	605	16	and	and	CCONJ
ftr-344	605	17	income	income	NOUN
ftr-344	605	18	tax	tax	NOUN
ftr-344	605	19	law	law	NOUN
ftr-344	605	20	,	,	PUNCT
ftr-344	605	21	on	on	ADP
ftr-344	605	22	the	the	DET
ftr-344	605	23	other	other	ADJ
ftr-344	605	24	hand	hand	NOUN
ftr-344	605	25	,	,	PUNCT
ftr-344	605	26	correct	correct	ADJ
ftr-344	605	27	?	?	PUNCT
ftr-344	606	1	for	for	ADP
ftr-344	606	2	example	example	NOUN
ftr-344	606	3	,	,	PUNCT
ftr-344	606	4	does	do	AUX
ftr-344	606	5	a	a	DET
ftr-344	606	6	tax	tax	NOUN
ftr-344	606	7	regulations	regulation	NOUN
ftr-344	606	8	are	be	AUX
ftr-344	606	9	entitled	entitle	VERB
ftr-344	606	10	to	to	ADP
ftr-344	606	11	the	the	DET
ftr-344	606	12	same	same	ADJ
ftr-344	606	13	level	level	NOUN
ftr-344	606	14	of	of	ADP
ftr-344	606	15	deference	deference	NOUN
ftr-344	606	16	as	as	ADP
ftr-344	606	17	other	other	ADJ
ftr-344	606	18	regulations	regulation	NOUN
ftr-344	606	19	,	,	PUNCT
ftr-344	606	20	the	the	DET
ftr-344	606	21	supreme	supreme	PROPN
ftr-344	606	22	court	court	PROPN
ftr-344	606	23	has	have	AUX
ftr-344	606	24	recently	recently	ADV
ftr-344	606	25	cast	cast	VERB
ftr-344	606	26	its	its	PRON
ftr-344	606	27	lot	lot	NOUN
ftr-344	606	28	with	with	ADP
ftr-344	606	29	the	the	DET
ftr-344	606	30	non	non	ADJ
ftr-344	606	31	-	-	ADJ
ftr-344	606	32	exceptional	exceptional	ADJ
ftr-344	606	33	view	view	NOUN
ftr-344	606	34	.	.	PUNCT
ftr-344	607	1	mayo	mayo	PROPN
ftr-344	607	2	foundation	foundation	PROPN
ftr-344	607	3	v.	v.	PROPN
ftr-344	607	4	united	united	PROPN
ftr-344	607	5	states	states	PROPN
ftr-344	607	6	,	,	PUNCT
ftr-344	607	7	131	131	NUM
ftr-344	607	8	s.	s.	PROPN
ftr-344	607	9	ct	ct	PROPN
ftr-344	607	10	.	.	PROPN
ftr-344	607	11	704	704	NUM
ftr-344	607	12	(	(	PUNCT
ftr-344	607	13	2011	2011	NUM
ftr-344	607	14	)	)	PUNCT
ftr-344	607	15	.	.	PUNCT
ftr-344	608	1	106	106	NUM
ftr-344	608	2	.	.	PUNCT
ftr-344	609	1	john	john	PROPN
ftr-344	609	2	a.	a.	PROPN
ftr-344	609	3	miller	miller	PROPN
ftr-344	609	4	,	,	PUNCT
ftr-344	609	5	indeterminacy	indeterminacy	NOUN
ftr-344	609	6	,	,	PUNCT
ftr-344	609	7	complexity	complexity	NOUN
ftr-344	609	8	,	,	PUNCT
ftr-344	609	9	and	and	CCONJ
ftr-344	609	10	fairness	fairness	NOUN
ftr-344	609	11	:	:	PUNCT
ftr-344	609	12	justifying	justify	VERB
ftr-344	609	13	rule	rule	NOUN
ftr-344	609	14	simphfication	simphfication	NOUN
ftr-344	609	15	in	in	ADP
ftr-344	609	16	the	the	DET
ftr-344	609	17	law	law	NOUN
ftr-344	609	18	of	of	ADP
ftr-344	609	19	taxation	taxation	NOUN
ftr-344	609	20	,	,	PUNCT
ftr-344	609	21	68	68	NUM
ftr-344	609	22	wash	wash	NOUN
ftr-344	609	23	.	.	PUNCT
ftr-344	610	1	l.	l.	PROPN
ftr-344	610	2	rev	rev	PROPN
ftr-344	610	3	.	.	PROPN
ftr-344	610	4	1	1	NUM
ftr-344	610	5	,	,	PUNCT
ftr-344	610	6	68	68	NUM
ftr-344	610	7	(	(	PUNCT
ftr-344	610	8	1993	1993	NUM
ftr-344	610	9	)	)	PUNCT
ftr-344	610	10	.	.	PUNCT
ftr-344	611	1	107	107	NUM
ftr-344	611	2	.	.	PUNCT
ftr-344	612	1	i	i	PRON
ftr-344	612	2	d.	d.	PROPN
ftr-344	612	3	at	at	ADP
ftr-344	612	4	62	62	NUM
ftr-344	612	5	.	.	PUNCT
ftr-344	613	1	professor	professor	NOUN
ftr-344	613	2	miller	miller	PROPN
ftr-344	613	3	explicitly	explicitly	ADV
ftr-344	613	4	connects	connect	VERB
ftr-344	613	5	this	this	DET
ftr-344	613	6	idea	idea	NOUN
ftr-344	613	7	to	to	ADP
ftr-344	613	8	john	john	PROPN
ftr-344	613	9	rawls	rawls	PROPN
ftr-344	613	10	's	's	PART
ftr-344	613	11	concept	concept	NOUN
ftr-344	613	12	of	of	ADP
ftr-344	613	13	a	a	DET
ftr-344	613	14	"	"	PUNCT
ftr-344	613	15	practice	practice	NOUN
ftr-344	613	16	.	.	PUNCT
ftr-344	613	17	"	"	PUNCT
ftr-344	614	1	i	i	PRON
ftr-344	614	2	d.	d.	PROPN
ftr-344	614	3	at	at	ADP
ftr-344	614	4	62	62	NUM
ftr-344	614	5	n.288	n.288	NOUN
ftr-344	614	6	,	,	PUNCT
ftr-344	614	7	68	68	NUM
ftr-344	614	8	n.319	n.319	NUM
ftr-344	614	9	.	.	PUNCT
ftr-344	615	1	rawls	rawl	VERB
ftr-344	615	2	defines	define	VERB
ftr-344	615	3	a	a	DET
ftr-344	615	4	practice	practice	NOUN
ftr-344	615	5	as	as	ADP
ftr-344	615	6	"	"	PUNCT
ftr-344	615	7	any	any	DET
ftr-344	615	8	form	form	NOUN
ftr-344	615	9	of	of	ADP
ftr-344	615	10	activity	activity	NOUN
ftr-344	615	11	specified	specify	VERB
ftr-344	615	12	by	by	ADP
ftr-344	615	13	a	a	DET
ftr-344	615	14	system	system	NOUN
ftr-344	615	15	of	of	ADP
ftr-344	615	16	rules	rule	NOUN
ftr-344	615	17	which	which	PRON
ftr-344	615	18	defines	define	VERB
ftr-344	615	19	offices	office	NOUN
ftr-344	615	20	,	,	PUNCT
ftr-344	615	21	roles	role	NOUN
ftr-344	615	22	,	,	PUNCT
ftr-344	615	23	moves	move	NOUN
ftr-344	615	24	,	,	PUNCT
ftr-344	615	25	penalties	penalty	NOUN
ftr-344	615	26	,	,	PUNCT
ftr-344	615	27	defenses	defense	NOUN
ftr-344	615	28	,	,	PUNCT
ftr-344	615	29	and	and	CCONJ
ftr-344	615	30	so	so	ADV
ftr-344	615	31	on	on	ADV
ftr-344	615	32	,	,	PUNCT
ftr-344	615	33	and	and	CCONJ
ftr-344	615	34	which	which	PRON
ftr-344	615	35	gives	give	VERB
ftr-344	615	36	the	the	DET
ftr-344	615	37	activity	activity	NOUN
ftr-344	615	38	its	its	PRON
ftr-344	615	39	structure	structure	NOUN
ftr-344	615	40	.	.	PUNCT
ftr-344	616	1	as	as	ADP
ftr-344	616	2	examples	example	NOUN
ftr-344	616	3	one	one	PRON
ftr-344	616	4	may	may	AUX
ftr-344	616	5	think	think	VERB
ftr-344	616	6	of	of	ADP
ftr-344	616	7	games	game	NOUN
ftr-344	616	8	and	and	CCONJ
ftr-344	616	9	rituals	ritual	NOUN
ftr-344	616	10	,	,	PUNCT
ftr-344	616	11	trials	trial	NOUN
ftr-344	616	12	and	and	CCONJ
ftr-344	616	13	parliaments	parliament	NOUN
ftr-344	616	14	.	.	PUNCT
ftr-344	616	15	"	"	PUNCT
ftr-344	617	1	john	john	PROPN
ftr-344	617	2	rawls	rawl	VERB
ftr-344	617	3	,	,	PUNCT
ftr-344	617	4	two	two	NUM
ftr-344	617	5	concepts	concept	NOUN
ftr-344	617	6	ofrules	ofrule	NOUN
ftr-344	617	7	,	,	PUNCT
ftr-344	617	8	64	64	NUM
ftr-344	617	9	the	the	DET
ftr-344	617	10	philosophical	philosophical	ADJ
ftr-344	617	11	review	review	NOUN
ftr-344	617	12	3	3	NUM
ftr-344	617	13	,	,	PUNCT
ftr-344	617	14	3	3	NUM
ftr-344	617	15	n.	n.	NOUN
ftr-344	617	16	1(1955	1(1955	NUM
ftr-344	617	17	)	)	PUNCT
ftr-344	617	18	.	.	PUNCT
ftr-344	618	1	108	108	NUM
ftr-344	618	2	.	.	PUNCT
ftr-344	619	1	see	see	VERB
ftr-344	619	2	simons	simon	NOUN
ftr-344	619	3	,	,	PUNCT
ftr-344	619	4	supra	supra	PROPN
ftr-344	619	5	note	note	NOUN
ftr-344	619	6	4	4	NUM
ftr-344	619	7	.	.	NUM
ftr-344	619	8	109	109	NUM
ftr-344	619	9	.	.	PUNCT
ftr-344	620	1	john	john	PROPN
ftr-344	620	2	prebble	prebble	PROPN
ftr-344	620	3	,	,	PUNCT
ftr-344	620	4	fictions	fiction	NOUN
ftr-344	620	5	of	of	ADP
ftr-344	620	6	income	income	NOUN
ftr-344	620	7	tax	tax	NOUN
ftr-344	620	8	13	13	NUM
ftr-344	620	9	(	(	PUNCT
ftr-344	620	10	victoria	victoria	PROPN
ftr-344	620	11	university	university	PROPN
ftr-344	620	12	of	of	ADP
ftr-344	620	13	wellington	wellington	PROPN
ftr-344	620	14	centre	centre	PROPN
ftr-344	620	15	for	for	ADP
ftr-344	620	16	accounting	accounting	NOUN
ftr-344	620	17	,	,	PUNCT
ftr-344	620	18	governance	governance	NOUN
ftr-344	620	19	,	,	PUNCT
ftr-344	620	20	and	and	CCONJ
ftr-344	620	21	taxation	taxation	NOUN
ftr-344	620	22	research	research	NOUN
ftr-344	620	23	,	,	PUNCT
ftr-344	620	24	working	work	VERB
ftr-344	620	25	paper	paper	NOUN
ftr-344	620	26	series	series	NOUN
ftr-344	620	27	,	,	PUNCT
ftr-344	620	28	paper	paper	NOUN
ftr-344	620	29	no	no	NOUN
ftr-344	620	30	.	.	NOUN
ftr-344	620	31	7	7	NUM
ftr-344	620	32	2002	2002	NUM
ftr-344	620	33	)	)	PUNCT
ftr-344	620	34	,	,	PUNCT
ftr-344	620	35	centre	centre	NOUN
ftr-344	620	36	for	for	ADP
ftr-344	620	37	accounting	accounting	NOUN
ftr-344	620	38	,	,	PUNCT
ftr-344	620	39	governance	governance	NOUN
ftr-344	620	40	,	,	PUNCT
ftr-344	620	41	and	and	CCONJ
ftr-344	620	42	taxation	taxation	NOUN
ftr-344	620	43	research	research	NOUN
ftr-344	620	44	,	,	PUNCT
ftr-344	620	45	at	at	ADP
ftr-344	620	46	http://www.victoria.ac.nz/sacl/cagtr/working-papers/wpo7.pdf	http://www.victoria.ac.nz/sacl/cagtr/working-papers/wpo7.pdf	PROPN
ftr-344	620	47	.	.	PUNCT
ftr-344	621	1	110	110	NUM
ftr-344	621	2	.	.	PUNCT
ftr-344	622	1	john	john	PROPN
ftr-344	622	2	prebble	prebble	PROPN
ftr-344	622	3	,	,	PUNCT
ftr-344	622	4	income	income	NOUN
ftr-344	622	5	taxation	taxation	NOUN
ftr-344	622	6	:	:	PUNCT
ftr-344	622	7	a	a	DET
ftr-344	622	8	structure	structure	NOUN
ftr-344	622	9	built	build	VERB
ftr-344	622	10	on	on	ADP
ftr-344	622	11	sand	sand	NOUN
ftr-344	622	12	,	,	PUNCT
ftr-344	622	13	24	24	NUM
ftr-344	622	14	sydney	sydney	PROPN
ftr-344	622	15	l.	l.	PROPN
ftr-344	622	16	rev	rev	PROPN
ftr-344	622	17	.	.	PROPN
ftr-344	622	18	301	301	NUM
ftr-344	622	19	,	,	PUNCT
ftr-344	622	20	310	310	NUM
ftr-344	622	21	(	(	PUNCT
ftr-344	622	22	2002	2002	NUM
ftr-344	622	23	)	)	PUNCT
ftr-344	622	24	.	.	PUNCT
ftr-344	623	1	2011	2011	NUM
ftr-344	623	2	]	]	SYM
ftr-344	623	3	323	323	NUM
ftr-344	623	4	florida	florida	PROPN
ftr-344	623	5	tax	tax	NOUN
ftr-344	623	6	review	review	PROPN
ftr-344	623	7	homicide	homicide	NOUN
ftr-344	623	8	statute	statute	PROPN
ftr-344	623	9	,	,	PUNCT
ftr-344	623	10	as	as	SCONJ
ftr-344	623	11	professor	professor	NOUN
ftr-344	623	12	miller	miller	PROPN
ftr-344	623	13	suggests	suggest	VERB
ftr-344	623	14	,	,	PUNCT
ftr-344	623	15	map	map	VERB
ftr-344	623	16	onto	onto	ADP
ftr-344	623	17	an	an	DET
ftr-344	623	18	antecedent	antecedent	NOUN
ftr-344	623	19	reality	reality	NOUN
ftr-344	623	20	:	:	PUNCT
ftr-344	623	21	the	the	DET
ftr-344	623	22	killing	killing	NOUN
ftr-344	623	23	of	of	ADP
ftr-344	623	24	a	a	DET
ftr-344	623	25	human	human	ADJ
ftr-344	623	26	being	being	NOUN
ftr-344	623	27	?	?	PUNCT
ftr-344	624	1	clearly	clearly	ADV
ftr-344	624	2	not	not	PART
ftr-344	624	3	.	.	PUNCT
ftr-344	625	1	there	there	PRON
ftr-344	625	2	are	be	VERB
ftr-344	625	3	substantial	substantial	ADJ
ftr-344	625	4	categories	category	NOUN
ftr-344	625	5	of	of	ADP
ftr-344	625	6	killings	killing	NOUN
ftr-344	625	7	that	that	PRON
ftr-344	625	8	are	be	AUX
ftr-344	625	9	not	not	PART
ftr-344	625	10	homicides	homicide	NOUN
ftr-344	625	11	,	,	PUNCT
ftr-344	625	12	such	such	ADJ
ftr-344	625	13	as	as	ADP
ftr-344	625	14	killings	killing	NOUN
ftr-344	625	15	by	by	ADP
ftr-344	625	16	state	state	NOUN
ftr-344	625	17	executioners	executioner	NOUN
ftr-344	625	18	,	,	PUNCT
ftr-344	625	19	and	and	CCONJ
ftr-344	625	20	killings	killing	NOUN
ftr-344	625	21	by	by	ADP
ftr-344	625	22	the	the	DET
ftr-344	625	23	insane	insane	ADJ
ftr-344	625	24	,	,	PUNCT
ftr-344	625	25	killings	killing	NOUN
ftr-344	625	26	in	in	ADP
ftr-344	625	27	self	self	NOUN
ftr-344	625	28	-	-	PUNCT
ftr-344	625	29	defense	defense	NOUN
ftr-344	625	30	and	and	CCONJ
ftr-344	625	31	in	in	ADP
ftr-344	625	32	defense	defense	NOUN
ftr-344	625	33	of	of	ADP
ftr-344	625	34	others	other	NOUN
ftr-344	625	35	.	.	PUNCT
ftr-344	626	1	conversely	conversely	ADV
ftr-344	626	2	,	,	PUNCT
ftr-344	626	3	there	there	PRON
ftr-344	626	4	are	be	VERB
ftr-344	626	5	homicides	homicide	NOUN
ftr-344	626	6	such	such	ADJ
ftr-344	626	7	as	as	ADP
ftr-344	626	8	felony	felony	NOUN
ftr-344	626	9	murder	murder	NOUN
ftr-344	626	10	and	and	CCONJ
ftr-344	626	11	various	various	ADJ
ftr-344	626	12	accomplice	accomplice	NOUN
ftr-344	626	13	and	and	CCONJ
ftr-344	626	14	conspiracy	conspiracy	NOUN
ftr-344	626	15	-	-	PUNCT
ftr-344	626	16	based	base	VERB
ftr-344	626	17	homicides	homicide	NOUN
ftr-344	626	18	that	that	PRON
ftr-344	626	19	do	do	AUX
ftr-344	626	20	not	not	PART
ftr-344	626	21	involve	involve	VERB
ftr-344	626	22	the	the	DET
ftr-344	626	23	killing	killing	NOUN
ftr-344	626	24	of	of	ADP
ftr-344	626	25	a	a	DET
ftr-344	626	26	human	human	ADJ
ftr-344	626	27	being	being	NOUN
ftr-344	626	28	by	by	ADP
ftr-344	626	29	the	the	DET
ftr-344	626	30	accused	accuse	VERB
ftr-344	626	31	.	.	PUNCT
ftr-344	627	1	nothing	nothing	PRON
ftr-344	627	2	in	in	ADP
ftr-344	627	3	the	the	DET
ftr-344	627	4	"	"	PUNCT
ftr-344	627	5	natural	natural	ADJ
ftr-344	627	6	world	world	NOUN
ftr-344	627	7	"	"	PUNCT
ftr-344	627	8	accounts	account	NOUN
ftr-344	627	9	for	for	ADP
ftr-344	627	10	these	these	DET
ftr-344	627	11	distinctions	distinction	NOUN
ftr-344	627	12	.	.	PUNCT
ftr-344	628	1	the	the	DET
ftr-344	628	2	willful	willful	ADJ
ftr-344	628	3	,	,	PUNCT
ftr-344	628	4	deliberate	deliberate	ADJ
ftr-344	628	5	,	,	PUNCT
ftr-344	628	6	and	and	CCONJ
ftr-344	628	7	premeditated	premeditated	ADJ
ftr-344	628	8	killing	killing	NOUN
ftr-344	628	9	of	of	ADP
ftr-344	628	10	a	a	DET
ftr-344	628	11	convicted	convict	VERB
ftr-344	628	12	murderer	murderer	NOUN
ftr-344	628	13	by	by	ADP
ftr-344	628	14	the	the	DET
ftr-344	628	15	state	state	NOUN
ftr-344	628	16	executioner	executioner	NOUN
ftr-344	628	17	differs	differ	VERB
ftr-344	628	18	from	from	ADP
ftr-344	628	19	the	the	DET
ftr-344	628	20	willful	willful	ADJ
ftr-344	628	21	,	,	PUNCT
ftr-344	628	22	deliberate	deliberate	ADJ
ftr-344	628	23	,	,	PUNCT
ftr-344	628	24	and	and	CCONJ
ftr-344	628	25	premeditated	premeditated	ADJ
ftr-344	628	26	killing	killing	NOUN
ftr-344	628	27	of	of	ADP
ftr-344	628	28	an	an	DET
ftr-344	628	29	organized	organize	VERB
ftr-344	628	30	-	-	PUNCT
ftr-344	628	31	crime	crime	NOUN
ftr-344	628	32	rival	rival	NOUN
ftr-344	628	33	only	only	ADV
ftr-344	628	34	by	by	ADP
ftr-344	628	35	social	social	ADJ
ftr-344	628	36	and	and	CCONJ
ftr-344	628	37	legal	legal	ADJ
ftr-344	628	38	convention	convention	NOUN
ftr-344	628	39	and	and	CCONJ
ftr-344	628	40	the	the	DET
ftr-344	628	41	values	value	NOUN
ftr-344	628	42	that	that	PRON
ftr-344	628	43	inform	inform	VERB
ftr-344	628	44	them	they	PRON
ftr-344	628	45	.	.	PUNCT
ftr-344	629	1	without	without	ADP
ftr-344	629	2	denying	deny	VERB
ftr-344	629	3	any	any	DET
ftr-344	629	4	"	"	PUNCT
ftr-344	629	5	natural	natural	ADJ
ftr-344	629	6	occurring	occurring	ADJ
ftr-344	629	7	phenomena	phenomenon	NOUN
ftr-344	629	8	,	,	PUNCT
ftr-344	629	9	"	"	PUNCT
ftr-344	629	10	we	we	PRON
ftr-344	629	11	could	could	AUX
ftr-344	629	12	treat	treat	VERB
ftr-344	629	13	both	both	DET
ftr-344	629	14	the	the	DET
ftr-344	629	15	same	same	ADJ
ftr-344	629	16	,	,	PUNCT
ftr-344	629	17	just	just	ADV
ftr-344	629	18	as	as	SCONJ
ftr-344	629	19	english	english	ADJ
ftr-344	629	20	law	law	NOUN
ftr-344	629	21	used	use	VERB
ftr-344	629	22	to	to	PART
ftr-344	629	23	treat	treat	VERB
ftr-344	629	24	killing	kill	VERB
ftr-344	629	25	in	in	ADP
ftr-344	629	26	self	self	NOUN
ftr-344	629	27	-	-	PUNCT
ftr-344	629	28	defense	defense	NOUN
ftr-344	629	29	as	as	ADP
ftr-344	629	30	a	a	DET
ftr-344	629	31	criminal	criminal	ADJ
ftr-344	629	32	homicide	homicide	NOUN
ftr-344	629	33	,	,	PUNCT
ftr-344	629	34	"	"	PUNCT
ftr-344	629	35	'	'	PUNCT
ftr-344	629	36	without	without	ADP
ftr-344	629	37	running	run	VERB
ftr-344	629	38	afoul	afoul	NOUN
ftr-344	629	39	of	of	ADP
ftr-344	629	40	the	the	DET
ftr-344	629	41	"	"	PUNCT
ftr-344	629	42	physical	physical	ADJ
ftr-344	629	43	facts	fact	NOUN
ftr-344	629	44	.	.	PUNCT
ftr-344	629	45	"	"	PUNCT
ftr-344	630	1	the	the	DET
ftr-344	630	2	reason	reason	NOUN
ftr-344	630	3	that	that	PRON
ftr-344	630	4	no	no	DET
ftr-344	630	5	underlying	underlie	VERB
ftr-344	630	6	scientific	scientific	ADJ
ftr-344	630	7	reality	reality	NOUN
ftr-344	630	8	answers	answer	NOUN
ftr-344	630	9	to	to	ADP
ftr-344	630	10	legal	legal	ADJ
ftr-344	630	11	claims	claim	NOUN
ftr-344	630	12	about	about	ADP
ftr-344	630	13	homicide	homicide	NOUN
ftr-344	630	14	or	or	CCONJ
ftr-344	630	15	income	income	NOUN
ftr-344	630	16	becomes	become	VERB
ftr-344	630	17	apparent	apparent	ADJ
ftr-344	630	18	when	when	SCONJ
ftr-344	630	19	we	we	PRON
ftr-344	630	20	examine	examine	VERB
ftr-344	630	21	professor	professor	NOUN
ftr-344	630	22	prebble	prebble	NOUN
ftr-344	630	23	's	's	PART
ftr-344	630	24	proffered	proffered	ADJ
ftr-344	630	25	example	example	NOUN
ftr-344	630	26	of	of	ADP
ftr-344	630	27	a	a	DET
ftr-344	630	28	claim	claim	NOUN
ftr-344	630	29	that	that	SCONJ
ftr-344	630	30	straightforwardly	straightforwardly	ADV
ftr-344	630	31	maps	map	VERB
ftr-344	630	32	onto	onto	ADP
ftr-344	630	33	things	thing	NOUN
ftr-344	630	34	that	that	PRON
ftr-344	630	35	"	"	PUNCT
ftr-344	630	36	exist	exist	VERB
ftr-344	630	37	in	in	ADP
ftr-344	630	38	the	the	DET
ftr-344	630	39	natural	natural	ADJ
ftr-344	630	40	world,"'12	world,"'12	NUM
ftr-344	630	41	namely	namely	ADV
ftr-344	630	42	,	,	PUNCT
ftr-344	630	43	the	the	DET
ftr-344	630	44	claim	claim	NOUN
ftr-344	630	45	that	that	SCONJ
ftr-344	630	46	"	"	PUNCT
ftr-344	630	47	kilimanjaro	kilimanjaro	PROPN
ftr-344	630	48	is	be	AUX
ftr-344	630	49	in	in	ADP
ftr-344	630	50	tanzania	tanzania	PROPN
ftr-344	630	51	.	.	PUNCT
ftr-344	631	1	"ll	"ll	NOUN
ftr-344	631	2	3	3	NUM
ftr-344	631	3	let	let	VERB
ftr-344	631	4	us	we	PRON
ftr-344	631	5	begin	begin	VERB
ftr-344	631	6	with	with	ADP
ftr-344	631	7	tanzania	tanzania	PROPN
ftr-344	631	8	.	.	PUNCT
ftr-344	632	1	as	as	SCONJ
ftr-344	632	2	professor	professor	NOUN
ftr-344	632	3	prebble	prebble	NOUN
ftr-344	632	4	acknowledges	acknowledge	VERB
ftr-344	632	5	,	,	PUNCT
ftr-344	632	6	national	national	ADJ
ftr-344	632	7	entities	entity	NOUN
ftr-344	632	8	are	be	AUX
ftr-344	632	9	"	"	PUNCT
ftr-344	632	10	defined	define	VERB
ftr-344	632	11	by	by	ADP
ftr-344	632	12	the	the	DET
ftr-344	632	13	actions	action	NOUN
ftr-344	632	14	and	and	CCONJ
ftr-344	632	15	agreements	agreement	NOUN
ftr-344	632	16	of	of	ADP
ftr-344	632	17	people	people	NOUN
ftr-344	632	18	,	,	PUNCT
ftr-344	632	19	not	not	PART
ftr-344	632	20	by	by	ADP
ftr-344	632	21	nature	nature	NOUN
ftr-344	632	22	.	.	PUNCT
ftr-344	633	1	""14	""14	PUNCT
ftr-344	633	2	nonetheless	nonetheless	ADV
ftr-344	633	3	,	,	PUNCT
ftr-344	633	4	he	he	PRON
ftr-344	633	5	insists	insist	VERB
ftr-344	633	6	that	that	SCONJ
ftr-344	633	7	"	"	PUNCT
ftr-344	633	8	the	the	DET
ftr-344	633	9	definitions	definition	NOUN
ftr-344	633	10	that	that	PRON
ftr-344	633	11	we	we	PRON
ftr-344	633	12	employ	employ	VERB
ftr-344	633	13	are	be	AUX
ftr-344	633	14	definitions	definition	NOUN
ftr-344	633	15	(	(	PUNCT
ftr-344	633	16	borders	border	NOUN
ftr-344	633	17	)	)	PUNCT
ftr-344	633	18	that	that	SCONJ
ftr-344	633	19	themselves	themselves	PRON
ftr-344	633	20	are	be	AUX
ftr-344	633	21	defined	define	VERB
ftr-344	633	22	by	by	ADP
ftr-344	633	23	reference	reference	NOUN
ftr-344	633	24	to	to	ADP
ftr-344	633	25	natural	natural	ADJ
ftr-344	633	26	,	,	PUNCT
ftr-344	633	27	physical	physical	ADJ
ftr-344	633	28	features	feature	NOUN
ftr-344	633	29	of	of	ADP
ftr-344	633	30	the	the	DET
ftr-344	633	31	landscape	landscape	NOUN
ftr-344	633	32	.	.	PUNCT
ftr-344	633	33	"	"	PUNCT
ftr-344	634	1	accordingly	accordingly	ADV
ftr-344	634	2	,	,	PUNCT
ftr-344	634	3	there	there	PRON
ftr-344	634	4	is	be	VERB
ftr-344	634	5	a	a	DET
ftr-344	634	6	"	"	PUNCT
ftr-344	634	7	required	require	VERB
ftr-344	634	8	logical	logical	ADJ
ftr-344	634	9	connection	connection	NOUN
ftr-344	634	10	between	between	ADP
ftr-344	634	11	a	a	DET
ftr-344	634	12	country	country	NOUN
ftr-344	634	13	and	and	CCONJ
ftr-344	634	14	a	a	DET
ftr-344	634	15	mountain	mountain	NOUN
ftr-344	634	16	or	or	CCONJ
ftr-344	634	17	a	a	DET
ftr-344	634	18	river	river	NOUN
ftr-344	634	19	in	in	ADP
ftr-344	634	20	that	that	DET
ftr-344	634	21	country	country	NOUN
ftr-344	634	22	.	.	PUNCT
ftr-344	634	23	"115	"115	PROPN
ftr-344	635	1	but	but	CCONJ
ftr-344	635	2	,	,	PUNCT
ftr-344	635	3	of	of	ADP
ftr-344	635	4	course	course	NOUN
ftr-344	635	5	,	,	PUNCT
ftr-344	635	6	there	there	PRON
ftr-344	635	7	is	be	VERB
ftr-344	635	8	no	no	DET
ftr-344	635	9	logical	logical	ADJ
ftr-344	635	10	connection	connection	NOUN
ftr-344	635	11	between	between	ADP
ftr-344	635	12	a	a	DET
ftr-344	635	13	country	country	NOUN
ftr-344	635	14	's	's	PART
ftr-344	635	15	borders	border	NOUN
ftr-344	635	16	and	and	CCONJ
ftr-344	635	17	topographic	topographic	NOUN
ftr-344	635	18	features	feature	NOUN
ftr-344	635	19	.	.	PUNCT
ftr-344	636	1	that	that	DET
ftr-344	636	2	relationship	relationship	NOUN
ftr-344	636	3	is	be	AUX
ftr-344	636	4	entirely	entirely	ADV
ftr-344	636	5	contingent	contingent	ADJ
ftr-344	636	6	,	,	PUNCT
ftr-344	636	7	and	and	CCONJ
ftr-344	636	8	the	the	DET
ftr-344	636	9	world	world	NOUN
ftr-344	636	10	is	be	AUX
ftr-344	636	11	full	full	ADJ
ftr-344	636	12	of	of	ADP
ftr-344	636	13	counter	counter	NOUN
ftr-344	636	14	-	-	NOUN
ftr-344	636	15	examples	example	NOUN
ftr-344	636	16	.	.	PUNCT
ftr-344	637	1	(	(	PUNCT
ftr-344	637	2	consider	consider	VERB
ftr-344	637	3	the	the	DET
ftr-344	637	4	border	border	NOUN
ftr-344	637	5	between	between	ADP
ftr-344	637	6	the	the	DET
ftr-344	637	7	koreas	koreas	PROPN
ftr-344	637	8	or	or	CCONJ
ftr-344	637	9	between	between	ADP
ftr-344	637	10	canada	canada	PROPN
ftr-344	637	11	and	and	CCONJ
ftr-344	637	12	the	the	DET
ftr-344	637	13	united	united	PROPN
ftr-344	637	14	states	states	PROPN
ftr-344	637	15	.	.	PUNCT
ftr-344	637	16	)	)	PUNCT
ftr-344	638	1	thus	thus	ADV
ftr-344	638	2	,	,	PUNCT
ftr-344	638	3	whether	whether	SCONJ
ftr-344	638	4	kilimanjaro	kilimanjaro	PROPN
ftr-344	638	5	is	be	AUX
ftr-344	638	6	in	in	ADP
ftr-344	638	7	tanzania	tanzania	PROPN
ftr-344	638	8	(	(	PUNCT
ftr-344	638	9	as	as	SCONJ
ftr-344	638	10	opposed	oppose	VERB
ftr-344	638	11	to	to	ADP
ftr-344	638	12	some	some	DET
ftr-344	638	13	other	other	ADJ
ftr-344	638	14	country	country	NOUN
ftr-344	638	15	)	)	PUNCT
ftr-344	638	16	is	be	AUX
ftr-344	638	17	entirely	entirely	ADV
ftr-344	638	18	dependent	dependent	ADJ
ftr-344	638	19	on	on	ADP
ftr-344	638	20	"	"	PUNCT
ftr-344	638	21	actions	action	NOUN
ftr-344	638	22	and	and	CCONJ
ftr-344	638	23	agreements	agreement	NOUN
ftr-344	638	24	of	of	ADP
ftr-344	638	25	people	people	NOUN
ftr-344	638	26	.	.	PUNCT
ftr-344	638	27	"	"	PUNCT
ftr-344	639	1	it	it	PRON
ftr-344	639	2	is	be	AUX
ftr-344	639	3	not	not	PART
ftr-344	639	4	just	just	ADV
ftr-344	639	5	science	science	NOUN
ftr-344	639	6	.	.	PUNCT
ftr-344	640	1	what	what	PRON
ftr-344	640	2	about	about	ADP
ftr-344	640	3	kilimanjaro	kilimanjaro	PROPN
ftr-344	640	4	?	?	PROPN
ftr-344	640	5	is	be	AUX
ftr-344	640	6	it	it	PRON
ftr-344	640	7	logically	logically	ADV
ftr-344	640	8	connected	connect	VERB
ftr-344	640	9	to	to	ADP
ftr-344	640	10	a	a	DET
ftr-344	640	11	physical	physical	ADJ
ftr-344	640	12	,	,	PUNCT
ftr-344	640	13	scientific	scientific	ADJ
ftr-344	640	14	reality	reality	NOUN
ftr-344	640	15	?	?	PUNCT
ftr-344	641	1	not	not	PART
ftr-344	641	2	at	at	ADV
ftr-344	641	3	all	all	ADV
ftr-344	641	4	.	.	PUNCT
ftr-344	642	1	do	do	AUX
ftr-344	642	2	foothills	foothill	NOUN
ftr-344	642	3	count	count	VERB
ftr-344	642	4	as	as	ADP
ftr-344	642	5	part	part	NOUN
ftr-344	642	6	of	of	ADP
ftr-344	642	7	a	a	DET
ftr-344	642	8	mountain	mountain	NOUN
ftr-344	642	9	?	?	PUNCT
ftr-344	643	1	if	if	SCONJ
ftr-344	643	2	the	the	DET
ftr-344	643	3	answer	answer	NOUN
ftr-344	643	4	is	be	AUX
ftr-344	643	5	no	no	PRON
ftr-344	643	6	,	,	PUNCT
ftr-344	643	7	then	then	ADV
ftr-344	643	8	kilimanjaro	kilimanjaro	PROPN
ftr-344	643	9	is	be	AUX
ftr-344	643	10	currently	currently	ADV
ftr-344	643	11	in	in	ADP
ftr-344	643	12	tanzania	tanzania	PROPN
ftr-344	643	13	;	;	PUNCT
ftr-344	643	14	if	if	SCONJ
ftr-344	643	15	the	the	DET
ftr-344	643	16	answer	answer	NOUN
ftr-344	643	17	is	be	AUX
ftr-344	643	18	yes	yes	INTJ
ftr-344	643	19	,	,	PUNCT
ftr-344	643	20	then	then	ADV
ftr-344	643	21	part	part	NOUN
ftr-344	643	22	of	of	ADP
ftr-344	643	23	kilimanjaro	kilimanjaro	PROPN
ftr-344	643	24	is	be	AUX
ftr-344	643	25	in	in	ADP
ftr-344	643	26	kenya	kenya	PROPN
ftr-344	643	27	.	.	PUNCT
ftr-344	644	1	the	the	DET
ftr-344	644	2	answer	answer	NOUN
ftr-344	644	3	to	to	ADP
ftr-344	644	4	the	the	DET
ftr-344	644	5	status	status	NOUN
ftr-344	644	6	of	of	ADP
ftr-344	644	7	the	the	DET
ftr-344	644	8	foothills	foothill	NOUN
ftr-344	644	9	can	can	AUX
ftr-344	644	10	not	not	PART
ftr-344	644	11	be	be	AUX
ftr-344	644	12	determined	determine	VERB
ftr-344	644	13	by	by	ADP
ftr-344	644	14	reference	reference	NOUN
ftr-344	644	15	to	to	ADP
ftr-344	644	16	an	an	DET
ftr-344	644	17	underlying	underlying	ADJ
ftr-344	644	18	physical	physical	ADJ
ftr-344	644	19	reality	reality	NOUN
ftr-344	644	20	.	.	PUNCT
ftr-344	645	1	the	the	DET
ftr-344	645	2	decision	decision	NOUN
ftr-344	645	3	whether	whether	SCONJ
ftr-344	645	4	to	to	PART
ftr-344	645	5	include	include	VERB
ftr-344	645	6	the	the	DET
ftr-344	645	7	foothills	foothill	NOUN
ftr-344	645	8	in	in	ADP
ftr-344	645	9	the	the	DET
ftr-344	645	10	definition	definition	NOUN
ftr-344	645	11	of	of	ADP
ftr-344	645	12	"	"	PUNCT
ftr-344	645	13	mountain	mountain	NOUN
ftr-344	645	14	"	"	PUNCT
ftr-344	645	15	is	be	AUX
ftr-344	645	16	,	,	PUNCT
ftr-344	645	17	again	again	ADV
ftr-344	645	18	,	,	PUNCT
ftr-344	645	19	conventional	conventional	ADJ
ftr-344	645	20	,	,	PUNCT
ftr-344	645	21	not	not	PART
ftr-344	645	22	scientific	scientific	ADJ
ftr-344	645	23	:	:	PUNCT
ftr-344	645	24	it	it	PRON
ftr-344	645	25	depends	depend	VERB
ftr-344	645	26	on	on	ADP
ftr-344	645	27	the	the	DET
ftr-344	645	28	"	"	PUNCT
ftr-344	645	29	actions	action	NOUN
ftr-344	645	30	and	and	CCONJ
ftr-344	645	31	agreements	agreement	NOUN
ftr-344	645	32	111	111	NUM
ftr-344	645	33	.	.	PUNCT
ftr-344	646	1	george	george	PROPN
ftr-344	646	2	p.	p.	PROPN
ftr-344	646	3	fletcher	fletcher	PROPN
ftr-344	646	4	,	,	PUNCT
ftr-344	646	5	rethinking	rethink	VERB
ftr-344	646	6	criminal	criminal	ADJ
ftr-344	646	7	law	law	NOUN
ftr-344	646	8	344	344	NUM
ftr-344	646	9	,	,	PUNCT
ftr-344	646	10	352	352	NUM
ftr-344	646	11	(	(	PUNCT
ftr-344	646	12	1978	1978	NUM
ftr-344	646	13	)	)	PUNCT
ftr-344	646	14	.	.	PUNCT
ftr-344	647	1	112	112	NUM
ftr-344	647	2	.	.	PUNCT
ftr-344	648	1	i	i	PRON
ftr-344	648	2	d.	d.	PROPN
ftr-344	648	3	at	at	ADP
ftr-344	648	4	310	310	NUM
ftr-344	648	5	.	.	PROPN
ftr-344	648	6	113	113	NUM
ftr-344	648	7	.	.	PUNCT
ftr-344	649	1	prebble	prebble	ADJ
ftr-344	649	2	,	,	PUNCT
ftr-344	649	3	supra	supra	ADJ
ftr-344	649	4	note	note	NOUN
ftr-344	649	5	104	104	NUM
ftr-344	649	6	,	,	PUNCT
ftr-344	649	7	at	at	ADP
ftr-344	649	8	388	388	NUM
ftr-344	649	9	.	.	PUNCT
ftr-344	649	10	114	114	NUM
ftr-344	649	11	.	.	PUNCT
ftr-344	650	1	i	i	PRON
ftr-344	650	2	d.	d.	PROPN
ftr-344	650	3	115	115	NUM
ftr-344	650	4	.	.	PUNCT
ftr-344	651	1	i	i	PRON
ftr-344	651	2	d.	d.	PROPN
ftr-344	652	1	[	[	X
ftr-344	652	2	vol	vol	NOUN
ftr-344	652	3	.	.	PUNCT
ftr-344	653	1	11:5324	11:5324	NUM
ftr-344	653	2	defining	define	VERB
ftr-344	653	3	income	income	NOUN
ftr-344	653	4	of	of	ADP
ftr-344	653	5	people	people	NOUN
ftr-344	653	6	.	.	PUNCT
ftr-344	653	7	"	"	PUNCT
ftr-344	654	1	and	and	CCONJ
ftr-344	654	2	these	these	DET
ftr-344	654	3	actions	action	NOUN
ftr-344	654	4	and	and	CCONJ
ftr-344	654	5	agreements	agreement	NOUN
ftr-344	654	6	are	be	AUX
ftr-344	654	7	informed	inform	VERB
ftr-344	654	8	by	by	ADP
ftr-344	654	9	the	the	DET
ftr-344	654	10	values	value	NOUN
ftr-344	654	11	of	of	ADP
ftr-344	654	12	those	those	PRON
ftr-344	654	13	who	who	PRON
ftr-344	654	14	enter	enter	VERB
ftr-344	654	15	into	into	ADP
ftr-344	654	16	them	they	PRON
ftr-344	654	17	.	.	PUNCT
ftr-344	655	1	the	the	DET
ftr-344	655	2	point	point	NOUN
ftr-344	655	3	,	,	PUNCT
ftr-344	655	4	of	of	ADP
ftr-344	655	5	course	course	NOUN
ftr-344	655	6	,	,	PUNCT
ftr-344	655	7	is	be	AUX
ftr-344	655	8	that	that	SCONJ
ftr-344	655	9	there	there	PRON
ftr-344	655	10	is	be	VERB
ftr-344	655	11	no	no	DET
ftr-344	655	12	antecedent	antecedent	NOUN
ftr-344	655	13	reality	reality	NOUN
ftr-344	655	14	that	that	PRON
ftr-344	655	15	is	be	AUX
ftr-344	655	16	presented	present	VERB
ftr-344	655	17	to	to	ADP
ftr-344	655	18	us	we	PRON
ftr-344	655	19	without	without	ADP
ftr-344	655	20	being	be	AUX
ftr-344	655	21	"	"	PUNCT
ftr-344	655	22	always	always	ADV
ftr-344	655	23	,	,	PUNCT
ftr-344	655	24	already	already	ADV
ftr-344	655	25	"	"	PUNCT
ftr-344	655	26	conceptualized	conceptualize	VERB
ftr-344	655	27	.	.	PUNCT
ftr-344	656	1	this	this	DET
ftr-344	656	2	bears	bear	NOUN
ftr-344	656	3	emphasizing	emphasize	VERB
ftr-344	656	4	:	:	PUNCT
ftr-344	656	5	it	it	PRON
ftr-344	656	6	is	be	AUX
ftr-344	656	7	not	not	PART
ftr-344	656	8	that	that	SCONJ
ftr-344	656	9	there	there	PRON
ftr-344	656	10	is	be	VERB
ftr-344	656	11	no	no	DET
ftr-344	656	12	real	real	ADJ
ftr-344	656	13	world	world	NOUN
ftr-344	656	14	independent	independent	ADJ
ftr-344	656	15	of	of	ADP
ftr-344	656	16	human	human	ADJ
ftr-344	656	17	thought	thought	NOUN
ftr-344	656	18	,	,	PUNCT
ftr-344	656	19	but	but	CCONJ
ftr-344	656	20	that	that	SCONJ
ftr-344	656	21	that	that	DET
ftr-344	656	22	real	real	ADJ
ftr-344	656	23	world	world	NOUN
ftr-344	656	24	is	be	AUX
ftr-344	656	25	never	never	ADV
ftr-344	656	26	present	present	ADJ
ftr-344	656	27	to	to	ADP
ftr-344	656	28	us	we	PRON
ftr-344	656	29	free	free	ADJ
ftr-344	656	30	of	of	ADP
ftr-344	656	31	conceptualization	conceptualization	NOUN
ftr-344	656	32	-	-	PUNCT
ftr-344	656	33	conceptualization	conceptualization	NOUN
ftr-344	656	34	that	that	PRON
ftr-344	656	35	represents	represent	VERB
ftr-344	656	36	the	the	DET
ftr-344	656	37	world	world	NOUN
ftr-344	656	38	with	with	ADP
ftr-344	656	39	a	a	DET
ftr-344	656	40	particular	particular	ADJ
ftr-344	656	41	form	form	NOUN
ftr-344	656	42	and	and	CCONJ
ftr-344	656	43	order	order	NOUN
ftr-344	656	44	.	.	PUNCT
ftr-344	657	1	and	and	CCONJ
ftr-344	657	2	those	those	DET
ftr-344	657	3	concepts	concept	NOUN
ftr-344	657	4	,	,	PUNCT
ftr-344	657	5	and	and	CCONJ
ftr-344	657	6	the	the	DET
ftr-344	657	7	form	form	NOUN
ftr-344	657	8	and	and	CCONJ
ftr-344	657	9	order	order	NOUN
ftr-344	657	10	they	they	PRON
ftr-344	657	11	engender	engender	VERB
ftr-344	657	12	,	,	PUNCT
ftr-344	657	13	are	be	AUX
ftr-344	657	14	necessarily	necessarily	ADV
ftr-344	657	15	conventional	conventional	ADJ
ftr-344	657	16	and	and	CCONJ
ftr-344	657	17	,	,	PUNCT
ftr-344	657	18	therefore	therefore	ADV
ftr-344	657	19	,	,	PUNCT
ftr-344	657	20	contingent	contingent	NOUN
ftr-344	657	21	and	and	CCONJ
ftr-344	657	22	provisional	provisional	ADJ
ftr-344	657	23	.	.	PUNCT
ftr-344	658	1	this	this	PRON
ftr-344	658	2	is	be	AUX
ftr-344	658	3	true	true	ADJ
ftr-344	658	4	of	of	ADP
ftr-344	658	5	"	"	PUNCT
ftr-344	658	6	tanzania	tanzania	PROPN
ftr-344	658	7	,	,	PUNCT
ftr-344	658	8	"	"	PUNCT
ftr-344	658	9	of	of	ADP
ftr-344	658	10	"	"	PUNCT
ftr-344	658	11	kilimanjaro	kilimanjaro	NOUN
ftr-344	658	12	,	,	PUNCT
ftr-344	658	13	"	"	PUNCT
ftr-344	658	14	and	and	CCONJ
ftr-344	658	15	of	of	ADP
ftr-344	658	16	"	"	PUNCT
ftr-344	658	17	income	income	NOUN
ftr-344	658	18	.	.	PUNCT
ftr-344	658	19	"	"	PUNCT
ftr-344	659	1	an	an	DET
ftr-344	659	2	individual	individual	NOUN
ftr-344	659	3	can	can	AUX
ftr-344	659	4	receive	receive	VERB
ftr-344	659	5	a	a	DET
ftr-344	659	6	$	$	SYM
ftr-344	659	7	100	100	NUM
ftr-344	659	8	bill	bill	NOUN
ftr-344	659	9	that	that	PRON
ftr-344	659	10	is	be	AUX
ftr-344	659	11	hers	hers	PRON
ftr-344	659	12	to	to	PART
ftr-344	659	13	keep	keep	VERB
ftr-344	659	14	,	,	PUNCT
ftr-344	659	15	or	or	CCONJ
ftr-344	659	16	she	she	PRON
ftr-344	659	17	may	may	AUX
ftr-344	659	18	show	show	VERB
ftr-344	659	19	great	great	ADJ
ftr-344	659	20	happiness	happiness	NOUN
ftr-344	659	21	when	when	SCONJ
ftr-344	659	22	seeing	see	VERB
ftr-344	659	23	a	a	DET
ftr-344	659	24	loved	loved	ADJ
ftr-344	659	25	one	one	NUM
ftr-344	659	26	,	,	PUNCT
ftr-344	659	27	but	but	CCONJ
ftr-344	659	28	whether	whether	SCONJ
ftr-344	659	29	either	either	PRON
ftr-344	659	30	of	of	ADP
ftr-344	659	31	those	those	DET
ftr-344	659	32	observable	observable	ADJ
ftr-344	659	33	events	event	NOUN
ftr-344	659	34	are	be	AUX
ftr-344	659	35	income	income	NOUN
ftr-344	659	36	requires	require	VERB
ftr-344	659	37	more	more	ADJ
ftr-344	659	38	than	than	ADP
ftr-344	659	39	observing	observe	VERB
ftr-344	659	40	them	they	PRON
ftr-344	659	41	.	.	PUNCT
ftr-344	660	1	it	it	PRON
ftr-344	660	2	requires	require	VERB
ftr-344	660	3	defining	define	VERB
ftr-344	660	4	income	income	NOUN
ftr-344	660	5	,	,	PUNCT
ftr-344	660	6	and	and	CCONJ
ftr-344	660	7	reference	reference	NOUN
ftr-344	660	8	to	to	ADP
ftr-344	660	9	scientific	scientific	ADJ
ftr-344	660	10	,	,	PUNCT
ftr-344	660	11	observable	observable	ADJ
ftr-344	660	12	phenomena	phenomena	NOUN
ftr-344	660	13	is	be	AUX
ftr-344	660	14	not	not	PART
ftr-344	660	15	enough	enough	ADJ
ftr-344	660	16	.	.	PUNCT
ftr-344	661	1	as	as	ADP
ftr-344	661	2	with	with	ADP
ftr-344	661	3	tanzania	tanzania	PROPN
ftr-344	661	4	or	or	CCONJ
ftr-344	661	5	kilimanjaro	kilimanjaro	PROPN
ftr-344	661	6	,	,	PUNCT
ftr-344	661	7	the	the	DET
ftr-344	661	8	success	success	NOUN
ftr-344	661	9	of	of	ADP
ftr-344	661	10	the	the	DET
ftr-344	661	11	definition	definition	NOUN
ftr-344	661	12	of	of	ADP
ftr-344	661	13	income	income	NOUN
ftr-344	661	14	is	be	AUX
ftr-344	661	15	a	a	DET
ftr-344	661	16	function	function	NOUN
ftr-344	661	17	of	of	ADP
ftr-344	661	18	its	its	PRON
ftr-344	661	19	"	"	PUNCT
ftr-344	661	20	aptness	aptness	NOUN
ftr-344	661	21	.	.	PUNCT
ftr-344	661	22	"	"	PUNCT
ftr-344	662	1	it	it	PRON
ftr-344	662	2	is	be	AUX
ftr-344	662	3	to	to	ADP
ftr-344	662	4	this	this	DET
ftr-344	662	5	notion	notion	NOUN
ftr-344	662	6	of	of	ADP
ftr-344	662	7	aptness	aptness	NOUN
ftr-344	662	8	that	that	PRON
ftr-344	662	9	we	we	PRON
ftr-344	662	10	now	now	ADV
ftr-344	662	11	turn	turn	VERB
ftr-344	662	12	.	.	PUNCT
ftr-344	663	1	b.	b.	PROPN
ftr-344	663	2	aptness	aptness	NOUN
ftr-344	663	3	we	we	PRON
ftr-344	663	4	develop	develop	VERB
ftr-344	663	5	the	the	DET
ftr-344	663	6	idea	idea	NOUN
ftr-344	663	7	of	of	ADP
ftr-344	663	8	aptness	aptness	NOUN
ftr-344	663	9	by	by	ADP
ftr-344	663	10	focusing	focus	VERB
ftr-344	663	11	on	on	ADP
ftr-344	663	12	the	the	DET
ftr-344	663	13	relationship	relationship	NOUN
ftr-344	663	14	between	between	ADP
ftr-344	663	15	the	the	DET
ftr-344	663	16	definition	definition	NOUN
ftr-344	663	17	and	and	CCONJ
ftr-344	663	18	the	the	DET
ftr-344	663	19	goals	goal	NOUN
ftr-344	663	20	and	and	CCONJ
ftr-344	663	21	values	value	NOUN
ftr-344	663	22	it	it	PRON
ftr-344	663	23	is	be	AUX
ftr-344	663	24	meant	mean	VERB
ftr-344	663	25	to	to	PART
ftr-344	663	26	serve	serve	VERB
ftr-344	663	27	.	.	PUNCT
ftr-344	664	1	in	in	ADP
ftr-344	664	2	this	this	DET
ftr-344	664	3	view	view	NOUN
ftr-344	664	4	,	,	PUNCT
ftr-344	664	5	legal	legal	ADJ
ftr-344	664	6	definitions	definition	NOUN
ftr-344	664	7	are	be	AUX
ftr-344	664	8	instruments	instrument	NOUN
ftr-344	664	9	that	that	PRON
ftr-344	664	10	are	be	AUX
ftr-344	664	11	designed	design	VERB
ftr-344	664	12	to	to	PART
ftr-344	664	13	promote	promote	VERB
ftr-344	664	14	particular	particular	ADJ
ftr-344	664	15	ends	end	NOUN
ftr-344	664	16	.	.	PUNCT
ftr-344	665	1	the	the	DET
ftr-344	665	2	aptness	aptness	NOUN
ftr-344	665	3	of	of	ADP
ftr-344	665	4	a	a	DET
ftr-344	665	5	definition	definition	NOUN
ftr-344	665	6	,	,	PUNCT
ftr-344	665	7	then	then	ADV
ftr-344	665	8	,	,	PUNCT
ftr-344	665	9	is	be	AUX
ftr-344	665	10	a	a	DET
ftr-344	665	11	measure	measure	NOUN
ftr-344	665	12	of	of	ADP
ftr-344	665	13	its	its	PRON
ftr-344	665	14	success	success	NOUN
ftr-344	665	15	in	in	ADP
ftr-344	665	16	realizing	realize	VERB
ftr-344	665	17	those	those	DET
ftr-344	665	18	ends	end	NOUN
ftr-344	665	19	.	.	PUNCT
ftr-344	665	20	'	'	PUNCT
ftr-344	666	1	16	16	NUM
ftr-344	666	2	those	those	DET
ftr-344	666	3	ends	end	NOUN
ftr-344	666	4	or	or	CCONJ
ftr-344	666	5	purposes	purpose	NOUN
ftr-344	666	6	,	,	PUNCT
ftr-344	666	7	of	of	ADP
ftr-344	666	8	course	course	NOUN
ftr-344	666	9	,	,	PUNCT
ftr-344	666	10	are	be	AUX
ftr-344	666	11	contingent	contingent	ADJ
ftr-344	666	12	.	.	PUNCT
ftr-344	667	1	as	as	SCONJ
ftr-344	667	2	society	society	NOUN
ftr-344	667	3	changes	change	VERB
ftr-344	667	4	over	over	ADP
ftr-344	667	5	time	time	NOUN
ftr-344	667	6	,	,	PUNCT
ftr-344	667	7	the	the	DET
ftr-344	667	8	ends	end	NOUN
ftr-344	667	9	that	that	SCONJ
ftr-344	667	10	a	a	DET
ftr-344	667	11	given	give	VERB
ftr-344	667	12	legal	legal	ADJ
ftr-344	667	13	definition	definition	NOUN
ftr-344	667	14	furthers	further	VERB
ftr-344	667	15	can	can	AUX
ftr-344	667	16	116	116	NUM
ftr-344	667	17	.	.	PUNCT
ftr-344	668	1	for	for	ADP
ftr-344	668	2	earlier	early	ADJ
ftr-344	668	3	views	view	NOUN
ftr-344	668	4	that	that	SCONJ
ftr-344	668	5	goals	goal	NOUN
ftr-344	668	6	and	and	CCONJ
ftr-344	668	7	values	value	NOUN
ftr-344	668	8	are	be	AUX
ftr-344	668	9	fundamental	fundamental	ADJ
ftr-344	668	10	to	to	ADP
ftr-344	668	11	understanding	understand	VERB
ftr-344	668	12	law	law	NOUN
ftr-344	668	13	,	,	PUNCT
ftr-344	668	14	see	see	VERB
ftr-344	668	15	,	,	PUNCT
ftr-344	668	16	e.g.	e.g.	ADV
ftr-344	668	17	,	,	PUNCT
ftr-344	668	18	william	william	PROPN
ftr-344	668	19	n.	n.	PROPN
ftr-344	668	20	eskridge	eskridge	PROPN
ftr-344	668	21	,	,	PUNCT
ftr-344	668	22	jr	jr	PROPN
ftr-344	668	23	.	.	PROPN
ftr-344	668	24	&	&	CCONJ
ftr-344	668	25	philip	philip	PROPN
ftr-344	668	26	p.	p.	PROPN
ftr-344	668	27	frickey	frickey	PROPN
ftr-344	668	28	,	,	PUNCT
ftr-344	668	29	an	an	DET
ftr-344	668	30	historical	historical	ADJ
ftr-344	668	31	and	and	CCONJ
ftr-344	668	32	critical	critical	ADJ
ftr-344	668	33	introduction	introduction	NOUN
ftr-344	668	34	to	to	ADP
ftr-344	668	35	the	the	DET
ftr-344	668	36	legal	legal	ADJ
ftr-344	668	37	proces	proce	NOUN
ftr-344	668	38	,	,	PUNCT
ftr-344	668	39	in	in	ADP
ftr-344	668	40	henry	henry	PROPN
ftr-344	668	41	m.	m.	PROPN
ftr-344	668	42	hart	hart	PROPN
ftr-344	668	43	,	,	PUNCT
ftr-344	668	44	jr	jr	PROPN
ftr-344	668	45	.	.	PROPN
ftr-344	668	46	&	&	CCONJ
ftr-344	668	47	albert	albert	PROPN
ftr-344	668	48	m.	m.	PROPN
ftr-344	668	49	sacks	sacks	PROPN
ftr-344	668	50	,	,	PUNCT
ftr-344	668	51	the	the	DET
ftr-344	668	52	legal	legal	ADJ
ftr-344	668	53	process	process	NOUN
ftr-344	668	54	:	:	PUNCT
ftr-344	668	55	basic	basic	ADJ
ftr-344	668	56	problems	problem	NOUN
ftr-344	668	57	in	in	ADP
ftr-344	668	58	the	the	DET
ftr-344	668	59	making	making	NOUN
ftr-344	668	60	and	and	CCONJ
ftr-344	668	61	application	application	NOUN
ftr-344	668	62	of	of	ADP
ftr-344	668	63	law	law	NOUN
ftr-344	668	64	xci	xci	PROPN
ftr-344	668	65	-	-	PROPN
ftr-344	668	66	xcii	xcii	PROPN
ftr-344	668	67	(	(	PUNCT
ftr-344	668	68	william	william	PROPN
ftr-344	668	69	n.	n.	PROPN
ftr-344	668	70	eskridge	eskridge	PROPN
ftr-344	668	71	,	,	PUNCT
ftr-344	668	72	jr	jr	PROPN
ftr-344	668	73	.	.	PROPN
ftr-344	668	74	&	&	CCONJ
ftr-344	668	75	philip	philip	PROPN
ftr-344	668	76	p.	p.	PROPN
ftr-344	668	77	frickey	frickey	NOUN
ftr-344	668	78	eds	ed	NOUN
ftr-344	668	79	.	.	PROPN
ftr-344	668	80	1994	1994	NUM
ftr-344	668	81	)	)	PUNCT
ftr-344	668	82	(	(	PUNCT
ftr-344	668	83	legal	legal	ADJ
ftr-344	668	84	process	process	NOUN
ftr-344	668	85	movement	movement	NOUN
ftr-344	668	86	)	)	PUNCT
ftr-344	668	87	;	;	PUNCT
ftr-344	668	88	l.l	l.l	PROPN
ftr-344	668	89	.	.	PROPN
ftr-344	668	90	fuller	fuller	PROPN
ftr-344	668	91	&	&	CCONJ
ftr-344	668	92	william	william	PROPN
ftr-344	668	93	r.	r.	PROPN
ftr-344	668	94	perdue	perdue	PROPN
ftr-344	668	95	,	,	PUNCT
ftr-344	668	96	jr	jr	PROPN
ftr-344	668	97	.	.	PROPN
ftr-344	668	98	,	,	PUNCT
ftr-344	668	99	the	the	DET
ftr-344	668	100	reliance	reliance	NOUN
ftr-344	668	101	interest	interest	NOUN
ftr-344	668	102	in	in	ADP
ftr-344	668	103	contract	contract	NOUN
ftr-344	668	104	damages	damage	NOUN
ftr-344	668	105	,	,	PUNCT
ftr-344	668	106	46	46	NUM
ftr-344	668	107	yale	yale	PROPN
ftr-344	668	108	l.j	l.j	PROPN
ftr-344	668	109	.	.	PROPN
ftr-344	668	110	52	52	NUM
ftr-344	668	111	,	,	PUNCT
ftr-344	668	112	52	52	NUM
ftr-344	668	113	(	(	PUNCT
ftr-344	668	114	1936	1936	NUM
ftr-344	668	115	)	)	PUNCT
ftr-344	668	116	(	(	PUNCT
ftr-344	668	117	"	"	PUNCT
ftr-344	668	118	[	[	X
ftr-344	668	119	l]egal	l]egal	ADJ
ftr-344	668	120	rules	rule	NOUN
ftr-344	668	121	can	can	AUX
ftr-344	668	122	be	be	AUX
ftr-344	668	123	understood	understand	VERB
ftr-344	668	124	only	only	ADV
ftr-344	668	125	with	with	ADP
ftr-344	668	126	reference	reference	NOUN
ftr-344	668	127	to	to	ADP
ftr-344	668	128	the	the	DET
ftr-344	668	129	purposes	purpose	NOUN
ftr-344	668	130	they	they	PRON
ftr-344	668	131	serve	serve	VERB
ftr-344	668	132	.	.	PUNCT
ftr-344	668	133	"	"	PUNCT
ftr-344	668	134	)	)	PUNCT
ftr-344	668	135	;	;	PUNCT
ftr-344	668	136	thomas	thomas	PROPN
ftr-344	668	137	c.	c.	PROPN
ftr-344	668	138	gray	gray	PROPN
ftr-344	668	139	,	,	PUNCT
ftr-344	668	140	freestanding	freestande	VERB
ftr-344	668	141	pragmatism	pragmatism	NOUN
ftr-344	668	142	,	,	PUNCT
ftr-344	668	143	in	in	ADP
ftr-344	668	144	the	the	DET
ftr-344	668	145	revival	revival	NOUN
ftr-344	668	146	of	of	ADP
ftr-344	668	147	pragmatism	pragmatism	NOUN
ftr-344	668	148	:	:	PUNCT
ftr-344	668	149	new	new	ADJ
ftr-344	668	150	essays	essay	NOUN
ftr-344	668	151	on	on	ADP
ftr-344	668	152	social	social	ADJ
ftr-344	668	153	thought	thought	NOUN
ftr-344	668	154	,	,	PUNCT
ftr-344	668	155	law	law	NOUN
ftr-344	668	156	,	,	PUNCT
ftr-344	668	157	and	and	CCONJ
ftr-344	668	158	culture	culture	NOUN
ftr-344	668	159	256	256	NUM
ftr-344	668	160	(	(	PUNCT
ftr-344	668	161	morris	morris	PROPN
ftr-344	668	162	dickstein	dickstein	PROPN
ftr-344	668	163	ed	ed	NOUN
ftr-344	668	164	.	.	PROPN
ftr-344	668	165	1998	1998	NUM
ftr-344	668	166	)	)	PUNCT
ftr-344	668	167	(	(	PUNCT
ftr-344	668	168	"	"	PUNCT
ftr-344	668	169	pragmatist	pragmatist	ADJ
ftr-344	668	170	jurisprudence	jurisprudence	NOUN
ftr-344	668	171	"	"	PUNCT
ftr-344	668	172	understands	understand	VERB
ftr-344	668	173	"	"	PUNCT
ftr-344	668	174	legal	legal	ADJ
ftr-344	668	175	thought	thought	NOUN
ftr-344	668	176	"	"	PUNCT
ftr-344	668	177	to	to	PART
ftr-344	668	178	be	be	AUX
ftr-344	668	179	both	both	PRON
ftr-344	668	180	"	"	PUNCT
ftr-344	668	181	contextual	contextual	ADJ
ftr-344	668	182	"	"	PUNCT
ftr-344	668	183	and	and	CCONJ
ftr-344	668	184	"	"	PUNCT
ftr-344	668	185	instrumental	instrumental	ADJ
ftr-344	668	186	"	"	PUNCT
ftr-344	668	187	)	)	PUNCT
ftr-344	668	188	;	;	PUNCT
ftr-344	668	189	kenneth	kenneth	PROPN
ftr-344	668	190	heinar	heinar	PROPN
ftr-344	668	191	himma	himma	PROPN
ftr-344	668	192	,	,	PUNCT
ftr-344	668	193	natural	natural	ADJ
ftr-344	668	194	law	law	NOUN
ftr-344	668	195	,	,	PUNCT
ftr-344	668	196	in	in	ADP
ftr-344	668	197	internet	internet	NOUN
ftr-344	668	198	encyclopedia	encyclopedia	NOUN
ftr-344	668	199	of	of	ADP
ftr-344	668	200	philosophy	philosophy	NOUN
ftr-344	668	201	(	(	PUNCT
ftr-344	668	202	james	james	PROPN
ftr-344	668	203	fieser	fieser	PROPN
ftr-344	668	204	&	&	CCONJ
ftr-344	668	205	bradley	bradley	PROPN
ftr-344	668	206	dowden	dowden	PROPN
ftr-344	668	207	eds	eds	PROPN
ftr-344	668	208	.	.	PROPN
ftr-344	668	209	,	,	PUNCT
ftr-344	668	210	2005	2005	NUM
ftr-344	668	211	)	)	PUNCT
ftr-344	668	212	,	,	PUNCT
ftr-344	668	213	http://www.iep.utm.edu/natlaw/.	http://www.iep.utm.edu/natlaw/.	SCONJ
ftr-344	668	214	(	(	PUNCT
ftr-344	668	215	"	"	PUNCT
ftr-344	668	216	according	accord	VERB
ftr-344	668	217	to	to	ADP
ftr-344	668	218	natural	natural	ADJ
ftr-344	668	219	law	law	NOUN
ftr-344	668	220	theory	theory	NOUN
ftr-344	668	221	of	of	ADP
ftr-344	668	222	law	law	NOUN
ftr-344	668	223	,	,	PUNCT
ftr-344	668	224	there	there	PRON
ftr-344	668	225	is	be	VERB
ftr-344	668	226	no	no	DET
ftr-344	668	227	clean	clean	ADJ
ftr-344	668	228	division	division	NOUN
ftr-344	668	229	between	between	ADP
ftr-344	668	230	the	the	DET
ftr-344	668	231	notion	notion	NOUN
ftr-344	668	232	of	of	ADP
ftr-344	668	233	law	law	NOUN
ftr-344	668	234	and	and	CCONJ
ftr-344	668	235	the	the	DET
ftr-344	668	236	notion	notion	NOUN
ftr-344	668	237	of	of	ADP
ftr-344	668	238	morality	morality	NOUN
ftr-344	668	239	.	.	PUNCT
ftr-344	668	240	"	"	PUNCT
ftr-344	668	241	)	)	PUNCT
ftr-344	668	242	.	.	PUNCT
ftr-344	669	1	2011	2011	NUM
ftr-344	669	2	]	]	PUNCT
ftr-344	669	3	325	325	NUM
ftr-344	669	4	florida	florida	PROPN
ftr-344	669	5	tax	tax	NOUN
ftr-344	669	6	review	review	NOUN
ftr-344	669	7	change	change	NOUN
ftr-344	669	8	.	.	PUNCT
ftr-344	669	9	"	"	PUNCT
ftr-344	670	1	7	7	NUM
ftr-344	670	2	moreover	moreover	ADV
ftr-344	670	3	,	,	PUNCT
ftr-344	670	4	in	in	ADP
ftr-344	670	5	a	a	DET
ftr-344	670	6	complex	complex	ADJ
ftr-344	670	7	society	society	NOUN
ftr-344	670	8	,	,	PUNCT
ftr-344	670	9	the	the	DET
ftr-344	670	10	ends	end	NOUN
ftr-344	670	11	are	be	AUX
ftr-344	670	12	multiple	multiple	ADJ
ftr-344	670	13	.	.	PUNCT
ftr-344	671	1	thus	thus	ADV
ftr-344	671	2	,	,	PUNCT
ftr-344	671	3	for	for	ADP
ftr-344	671	4	instance	instance	NOUN
ftr-344	671	5	,	,	PUNCT
ftr-344	671	6	tort	tort	NOUN
ftr-344	671	7	law	law	NOUN
ftr-344	671	8	and	and	CCONJ
ftr-344	671	9	the	the	DET
ftr-344	671	10	concepts	concept	NOUN
ftr-344	671	11	that	that	PRON
ftr-344	671	12	constitute	constitute	VERB
ftr-344	671	13	it	it	PRON
ftr-344	671	14	are	be	AUX
ftr-344	671	15	shaped	shape	VERB
ftr-344	671	16	by	by	ADP
ftr-344	671	17	a	a	DET
ftr-344	671	18	collection	collection	NOUN
ftr-344	671	19	of	of	ADP
ftr-344	671	20	goals	goal	NOUN
ftr-344	671	21	and	and	CCONJ
ftr-344	671	22	values	value	NOUN
ftr-344	671	23	that	that	PRON
ftr-344	671	24	include	include	VERB
ftr-344	671	25	compensation	compensation	NOUN
ftr-344	671	26	of	of	ADP
ftr-344	671	27	innocent	innocent	ADJ
ftr-344	671	28	victims	victim	NOUN
ftr-344	671	29	,	,	PUNCT
ftr-344	671	30	imposition	imposition	NOUN
ftr-344	671	31	of	of	ADP
ftr-344	671	32	liability	liability	NOUN
ftr-344	671	33	on	on	ADP
ftr-344	671	34	individuals	individual	NOUN
ftr-344	671	35	whose	whose	DET
ftr-344	671	36	conduct	conduct	NOUN
ftr-344	671	37	is	be	AUX
ftr-344	671	38	blameworthy	blameworthy	ADJ
ftr-344	671	39	,	,	PUNCT
ftr-344	671	40	and	and	CCONJ
ftr-344	671	41	imposition	imposition	NOUN
ftr-344	671	42	of	of	ADP
ftr-344	671	43	liability	liability	NOUN
ftr-344	671	44	on	on	ADP
ftr-344	671	45	individuals	individual	NOUN
ftr-344	671	46	who	who	PRON
ftr-344	671	47	cause	cause	VERB
ftr-344	671	48	harm	harm	NOUN
ftr-344	671	49	to	to	ADP
ftr-344	671	50	others	other	NOUN
ftr-344	671	51	.	.	PUNCT
ftr-344	671	52	"	"	PUNCT
ftr-344	672	1	to	to	PART
ftr-344	672	2	take	take	VERB
ftr-344	672	3	another	another	DET
ftr-344	672	4	example	example	NOUN
ftr-344	672	5	,	,	PUNCT
ftr-344	672	6	criminal	criminal	ADJ
ftr-344	672	7	law	law	NOUN
ftr-344	672	8	is	be	AUX
ftr-344	672	9	defined	define	VERB
ftr-344	672	10	by	by	ADP
ftr-344	672	11	goals	goal	NOUN
ftr-344	672	12	and	and	CCONJ
ftr-344	672	13	values	value	NOUN
ftr-344	672	14	that	that	PRON
ftr-344	672	15	include	include	VERB
ftr-344	672	16	retribution	retribution	NOUN
ftr-344	672	17	,	,	PUNCT
ftr-344	672	18	utility	utility	NOUN
ftr-344	672	19	,	,	PUNCT
ftr-344	672	20	and	and	CCONJ
ftr-344	672	21	autonomy	autonomy	NOUN
ftr-344	672	22	.	.	PUNCT
ftr-344	673	1	a	a	DET
ftr-344	673	2	quick	quick	ADJ
ftr-344	673	3	examination	examination	NOUN
ftr-344	673	4	of	of	ADP
ftr-344	673	5	these	these	DET
ftr-344	673	6	two	two	NUM
ftr-344	673	7	examples	example	NOUN
ftr-344	673	8	shows	show	VERB
ftr-344	673	9	that	that	SCONJ
ftr-344	673	10	the	the	DET
ftr-344	673	11	goals	goal	NOUN
ftr-344	673	12	and	and	CCONJ
ftr-344	673	13	values	value	NOUN
ftr-344	673	14	that	that	PRON
ftr-344	673	15	define	define	VERB
ftr-344	673	16	a	a	DET
ftr-344	673	17	legal	legal	ADJ
ftr-344	673	18	field	field	NOUN
ftr-344	673	19	are	be	AUX
ftr-344	673	20	not	not	PART
ftr-344	673	21	only	only	ADV
ftr-344	673	22	multiple	multiple	ADJ
ftr-344	673	23	,	,	PUNCT
ftr-344	673	24	but	but	CCONJ
ftr-344	673	25	heterogeneous	heterogeneous	ADJ
ftr-344	673	26	.	.	PUNCT
ftr-344	674	1	compensation	compensation	NOUN
ftr-344	674	2	,	,	PUNCT
ftr-344	674	3	fault	fault	NOUN
ftr-344	674	4	,	,	PUNCT
ftr-344	674	5	and	and	CCONJ
ftr-344	674	6	causation	causation	NOUN
ftr-344	674	7	can	can	AUX
ftr-344	674	8	not	not	PART
ftr-344	674	9	be	be	AUX
ftr-344	674	10	reduced	reduce	VERB
ftr-344	674	11	to	to	ADP
ftr-344	674	12	one	one	NUM
ftr-344	674	13	another	another	DET
ftr-344	674	14	,	,	PUNCT
ftr-344	674	15	nor	nor	CCONJ
ftr-344	674	16	can	can	AUX
ftr-344	674	17	they	they	PRON
ftr-344	674	18	be	be	AUX
ftr-344	674	19	subsumed	subsume	VERB
ftr-344	674	20	under	under	ADP
ftr-344	674	21	a	a	DET
ftr-344	674	22	single	single	ADJ
ftr-344	674	23	,	,	PUNCT
ftr-344	674	24	broader	broad	ADJ
ftr-344	674	25	rubric	rubric	NOUN
ftr-344	674	26	.	.	PUNCT
ftr-344	675	1	the	the	DET
ftr-344	675	2	same	same	ADJ
ftr-344	675	3	is	be	AUX
ftr-344	675	4	true	true	ADJ
ftr-344	675	5	of	of	ADP
ftr-344	675	6	retribution	retribution	NOUN
ftr-344	675	7	,	,	PUNCT
ftr-344	675	8	utility	utility	NOUN
ftr-344	675	9	,	,	PUNCT
ftr-344	675	10	and	and	CCONJ
ftr-344	675	11	autonomy	autonomy	NOUN
ftr-344	675	12	.	.	PUNCT
ftr-344	676	1	being	be	AUX
ftr-344	676	2	heterogeneous	heterogeneous	ADJ
ftr-344	676	3	,	,	PUNCT
ftr-344	676	4	these	these	DET
ftr-344	676	5	goals	goal	NOUN
ftr-344	676	6	and	and	CCONJ
ftr-344	676	7	values	value	NOUN
ftr-344	676	8	are	be	AUX
ftr-344	676	9	potentially	potentially	ADV
ftr-344	676	10	in	in	ADP
ftr-344	676	11	tension	tension	NOUN
ftr-344	676	12	and	and	CCONJ
ftr-344	676	13	even	even	ADV
ftr-344	676	14	conflict	conflict	NOUN
ftr-344	676	15	.	.	PUNCT
ftr-344	677	1	indeed	indeed	ADV
ftr-344	677	2	,	,	PUNCT
ftr-344	677	3	at	at	ADP
ftr-344	677	4	the	the	DET
ftr-344	677	5	risk	risk	NOUN
ftr-344	677	6	of	of	ADP
ftr-344	677	7	anthropomorphism	anthropomorphism	NOUN
ftr-344	677	8	,	,	PUNCT
ftr-344	677	9	we	we	PRON
ftr-344	677	10	can	can	AUX
ftr-344	677	11	think	think	VERB
ftr-344	677	12	of	of	ADP
ftr-344	677	13	the	the	DET
ftr-344	677	14	multiple	multiple	ADJ
ftr-344	677	15	,	,	PUNCT
ftr-344	677	16	heterogeneous	heterogeneous	ADJ
ftr-344	677	17	goals	goal	NOUN
ftr-344	677	18	and	and	CCONJ
ftr-344	677	19	values	value	NOUN
ftr-344	677	20	that	that	PRON
ftr-344	677	21	constitute	constitute	VERB
ftr-344	677	22	a	a	DET
ftr-344	677	23	field	field	NOUN
ftr-344	677	24	of	of	ADP
ftr-344	677	25	law	law	NOUN
ftr-344	677	26	as	as	ADP
ftr-344	677	27	competing	compete	VERB
ftr-344	677	28	with	with	ADP
ftr-344	677	29	one	one	NUM
ftr-344	677	30	another	another	DET
ftr-344	677	31	for	for	ADP
ftr-344	677	32	attention	attention	NOUN
ftr-344	677	33	through	through	ADP
ftr-344	677	34	the	the	DET
ftr-344	677	35	formulation	formulation	NOUN
ftr-344	677	36	of	of	ADP
ftr-344	677	37	the	the	DET
ftr-344	677	38	various	various	ADJ
ftr-344	677	39	concepts	concept	NOUN
ftr-344	677	40	that	that	PRON
ftr-344	677	41	give	give	VERB
ftr-344	677	42	legal	legal	ADJ
ftr-344	677	43	content	content	NOUN
ftr-344	677	44	to	to	ADP
ftr-344	677	45	the	the	DET
ftr-344	677	46	field.119	field.119	PROPN
ftr-344	677	47	in	in	ADP
ftr-344	677	48	this	this	DET
ftr-344	677	49	part	part	NOUN
ftr-344	677	50	we	we	PRON
ftr-344	677	51	use	use	VERB
ftr-344	677	52	these	these	DET
ftr-344	677	53	characteristics	characteristic	NOUN
ftr-344	677	54	of	of	ADP
ftr-344	677	55	multiplicity	multiplicity	NOUN
ftr-344	677	56	,	,	PUNCT
ftr-344	677	57	heterogeneity	heterogeneity	NOUN
ftr-344	677	58	,	,	PUNCT
ftr-344	677	59	tension	tension	NOUN
ftr-344	677	60	,	,	PUNCT
ftr-344	677	61	conflict	conflict	NOUN
ftr-344	677	62	,	,	PUNCT
ftr-344	677	63	and	and	CCONJ
ftr-344	677	64	competition	competition	NOUN
ftr-344	677	65	to	to	PART
ftr-344	677	66	develop	develop	VERB
ftr-344	677	67	a	a	DET
ftr-344	677	68	number	number	NOUN
ftr-344	677	69	of	of	ADP
ftr-344	677	70	ideas	idea	NOUN
ftr-344	677	71	that	that	PRON
ftr-344	677	72	will	will	AUX
ftr-344	677	73	be	be	AUX
ftr-344	677	74	important	important	ADJ
ftr-344	677	75	for	for	ADP
ftr-344	677	76	addressing	address	VERB
ftr-344	677	77	the	the	DET
ftr-344	677	78	problem	problem	NOUN
ftr-344	677	79	of	of	ADP
ftr-344	677	80	defining	define	VERB
ftr-344	677	81	income	income	NOUN
ftr-344	677	82	.	.	PUNCT
ftr-344	678	1	we	we	PRON
ftr-344	678	2	first	first	ADV
ftr-344	678	3	seek	seek	VERB
ftr-344	678	4	to	to	PART
ftr-344	678	5	explain	explain	VERB
ftr-344	678	6	why	why	SCONJ
ftr-344	678	7	some	some	DET
ftr-344	678	8	applications	application	NOUN
ftr-344	678	9	of	of	ADP
ftr-344	678	10	the	the	DET
ftr-344	678	11	law	law	NOUN
ftr-344	678	12	are	be	AUX
ftr-344	678	13	easy	easy	ADJ
ftr-344	678	14	while	while	SCONJ
ftr-344	678	15	others	other	NOUN
ftr-344	678	16	are	be	AUX
ftr-344	678	17	controversial	controversial	ADJ
ftr-344	678	18	,	,	PUNCT
ftr-344	678	19	and	and	CCONJ
ftr-344	678	20	that	that	DET
ftr-344	678	21	distinction	distinction	NOUN
ftr-344	678	22	will	will	AUX
ftr-344	678	23	help	help	VERB
ftr-344	678	24	clarify	clarify	VERB
ftr-344	678	25	what	what	PRON
ftr-344	678	26	determines	determine	VERB
ftr-344	678	27	the	the	DET
ftr-344	678	28	aptness	aptness	NOUN
ftr-344	678	29	of	of	ADP
ftr-344	678	30	a	a	DET
ftr-344	678	31	legal	legal	ADJ
ftr-344	678	32	definition	definition	NOUN
ftr-344	678	33	.	.	PUNCT
ftr-344	679	1	an	an	DET
ftr-344	679	2	apt	apt	ADJ
ftr-344	679	3	definition	definition	NOUN
ftr-344	679	4	,	,	PUNCT
ftr-344	679	5	we	we	PRON
ftr-344	679	6	will	will	AUX
ftr-344	679	7	argue	argue	VERB
ftr-344	679	8	,	,	PUNCT
ftr-344	679	9	tends	tend	VERB
ftr-344	679	10	to	to	PART
ftr-344	679	11	generate	generate	VERB
ftr-344	679	12	a	a	DET
ftr-344	679	13	preponderance	preponderance	NOUN
ftr-344	679	14	of	of	ADP
ftr-344	679	15	easy	easy	ADJ
ftr-344	679	16	applications	application	NOUN
ftr-344	679	17	.	.	PUNCT
ftr-344	680	1	we	we	PRON
ftr-344	680	2	will	will	AUX
ftr-344	680	3	then	then	ADV
ftr-344	680	4	examine	examine	VERB
ftr-344	680	5	the	the	DET
ftr-344	680	6	important	important	ADJ
ftr-344	680	7	difference	difference	NOUN
ftr-344	680	8	between	between	ADP
ftr-344	680	9	a	a	DET
ftr-344	680	10	rule	rule	NOUN
ftr-344	680	11	and	and	CCONJ
ftr-344	680	12	a	a	DET
ftr-344	680	13	standard	standard	NOUN
ftr-344	680	14	and	and	CCONJ
ftr-344	680	15	discuss	discuss	VERB
ftr-344	680	16	how	how	SCONJ
ftr-344	680	17	each	each	PRON
ftr-344	680	18	can	can	AUX
ftr-344	680	19	be	be	AUX
ftr-344	680	20	apt	apt	ADJ
ftr-344	680	21	.	.	PUNCT
ftr-344	681	1	finally	finally	ADV
ftr-344	681	2	,	,	PUNCT
ftr-344	681	3	we	we	PRON
ftr-344	681	4	will	will	AUX
ftr-344	681	5	focus	focus	VERB
ftr-344	681	6	on	on	ADP
ftr-344	681	7	a	a	DET
ftr-344	681	8	particular	particular	ADJ
ftr-344	681	9	goal	goal	NOUN
ftr-344	681	10	/	/	SYM
ftr-344	681	11	value	value	NOUN
ftr-344	681	12	that	that	PRON
ftr-344	681	13	plays	play	VERB
ftr-344	681	14	a	a	DET
ftr-344	681	15	dominant	dominant	ADJ
ftr-344	681	16	role	role	NOUN
ftr-344	681	17	in	in	ADP
ftr-344	681	18	determining	determine	VERB
ftr-344	681	19	the	the	DET
ftr-344	681	20	aptness	aptness	NOUN
ftr-344	681	21	of	of	ADP
ftr-344	681	22	definitions	definition	NOUN
ftr-344	681	23	in	in	ADP
ftr-344	681	24	public	public	ADJ
ftr-344	681	25	law	law	NOUN
ftr-344	681	26	fields	field	NOUN
ftr-344	681	27	,	,	PUNCT
ftr-344	681	28	including	include	VERB
ftr-344	681	29	117	117	NUM
ftr-344	681	30	.	.	PUNCT
ftr-344	682	1	even	even	ADV
ftr-344	682	2	more	more	ADV
ftr-344	682	3	fundamentally	fundamentally	ADV
ftr-344	682	4	,	,	PUNCT
ftr-344	682	5	the	the	DET
ftr-344	682	6	very	very	ADJ
ftr-344	682	7	existence	existence	NOUN
ftr-344	682	8	of	of	ADP
ftr-344	682	9	a	a	DET
ftr-344	682	10	coherent	coherent	ADJ
ftr-344	682	11	set	set	NOUN
ftr-344	682	12	of	of	ADP
ftr-344	682	13	ends	end	NOUN
ftr-344	682	14	furthered	further	VERB
ftr-344	682	15	by	by	ADP
ftr-344	682	16	a	a	DET
ftr-344	682	17	given	give	VERB
ftr-344	682	18	legal	legal	ADJ
ftr-344	682	19	definition	definition	NOUN
ftr-344	682	20	is	be	AUX
ftr-344	682	21	generally	generally	ADV
ftr-344	682	22	contingent	contingent	ADJ
ftr-344	682	23	on	on	ADP
ftr-344	682	24	the	the	DET
ftr-344	682	25	existence	existence	NOUN
ftr-344	682	26	of	of	ADP
ftr-344	682	27	a	a	DET
ftr-344	682	28	high	high	ADJ
ftr-344	682	29	degree	degree	NOUN
ftr-344	682	30	of	of	ADP
ftr-344	682	31	social	social	ADJ
ftr-344	682	32	consensus	consensus	NOUN
ftr-344	682	33	.	.	PUNCT
ftr-344	683	1	the	the	DET
ftr-344	683	2	significance	significance	NOUN
ftr-344	683	3	of	of	ADP
ftr-344	683	4	this	this	DET
ftr-344	683	5	dependency	dependency	NOUN
ftr-344	683	6	for	for	ADP
ftr-344	683	7	the	the	DET
ftr-344	683	8	definition	definition	NOUN
ftr-344	683	9	of	of	ADP
ftr-344	683	10	income	income	NOUN
ftr-344	683	11	will	will	AUX
ftr-344	683	12	become	become	VERB
ftr-344	683	13	apparent	apparent	ADJ
ftr-344	683	14	later	later	ADV
ftr-344	683	15	in	in	ADP
ftr-344	683	16	part	part	PROPN
ftr-344	683	17	iii	iii	PROPN
ftr-344	683	18	.	.	PROPN
ftr-344	683	19	118	118	NUM
ftr-344	683	20	.	.	PUNCT
ftr-344	684	1	the	the	DET
ftr-344	684	2	division	division	NOUN
ftr-344	684	3	in	in	ADP
ftr-344	684	4	tort	tort	NOUN
ftr-344	684	5	law	law	NOUN
ftr-344	684	6	between	between	ADP
ftr-344	684	7	blameworthiness	blameworthiness	NOUN
ftr-344	684	8	(	(	PUNCT
ftr-344	684	9	fault	fault	NOUN
ftr-344	684	10	)	)	PUNCT
ftr-344	684	11	and	and	CCONJ
ftr-344	684	12	causation	causation	NOUN
ftr-344	684	13	is	be	AUX
ftr-344	684	14	illustrated	illustrate	VERB
ftr-344	684	15	by	by	ADP
ftr-344	684	16	sindell	sindell	INTJ
ftr-344	685	1	v.	v.	PROPN
ftr-344	685	2	abbott	abbott	PROPN
ftr-344	685	3	laboratories	laboratory	NOUN
ftr-344	685	4	,	,	PUNCT
ftr-344	685	5	which	which	PRON
ftr-344	685	6	adopted	adopt	VERB
ftr-344	685	7	the	the	DET
ftr-344	685	8	theory	theory	NOUN
ftr-344	685	9	of	of	ADP
ftr-344	685	10	market	market	NOUN
ftr-344	685	11	share	share	NOUN
ftr-344	685	12	liability	liability	NOUN
ftr-344	685	13	.	.	PUNCT
ftr-344	686	1	see	see	VERB
ftr-344	686	2	infra	infra	NOUN
ftr-344	686	3	notes	note	VERB
ftr-344	686	4	120	120	NUM
ftr-344	686	5	-	-	SYM
ftr-344	686	6	24	24	NUM
ftr-344	686	7	and	and	CCONJ
ftr-344	686	8	accompanying	accompany	VERB
ftr-344	686	9	text	text	NOUN
ftr-344	686	10	.	.	PUNCT
ftr-344	687	1	in	in	ADP
ftr-344	687	2	sindell	sindell	INTJ
ftr-344	687	3	each	each	DET
ftr-344	687	4	defendant	defendant	NOUN
ftr-344	687	5	could	could	AUX
ftr-344	687	6	be	be	AUX
ftr-344	687	7	shown	show	VERB
ftr-344	687	8	to	to	PART
ftr-344	687	9	have	have	AUX
ftr-344	687	10	behaved	behave	VERB
ftr-344	687	11	in	in	ADP
ftr-344	687	12	a	a	DET
ftr-344	687	13	blameworthy	blameworthy	ADJ
ftr-344	687	14	manner	manner	NOUN
ftr-344	687	15	(	(	PUNCT
ftr-344	687	16	as	as	SCONJ
ftr-344	687	17	described	describe	VERB
ftr-344	687	18	by	by	ADP
ftr-344	687	19	the	the	DET
ftr-344	687	20	court	court	NOUN
ftr-344	687	21	)	)	PUNCT
ftr-344	687	22	,	,	PUNCT
ftr-344	687	23	but	but	CCONJ
ftr-344	687	24	could	could	AUX
ftr-344	687	25	not	not	PART
ftr-344	687	26	be	be	AUX
ftr-344	687	27	shown	show	VERB
ftr-344	687	28	to	to	PART
ftr-344	687	29	have	have	AUX
ftr-344	687	30	caused	cause	VERB
ftr-344	687	31	harm	harm	NOUN
ftr-344	687	32	to	to	ADP
ftr-344	687	33	anyone	anyone	PRON
ftr-344	687	34	in	in	ADP
ftr-344	687	35	particular	particular	ADJ
ftr-344	687	36	.	.	PUNCT
ftr-344	688	1	conversely	conversely	ADV
ftr-344	688	2	,	,	PUNCT
ftr-344	688	3	a	a	DET
ftr-344	688	4	person	person	NOUN
ftr-344	688	5	can	can	AUX
ftr-344	688	6	cause	cause	VERB
ftr-344	688	7	harm	harm	NOUN
ftr-344	688	8	to	to	ADP
ftr-344	688	9	someone	someone	PRON
ftr-344	688	10	without	without	ADP
ftr-344	688	11	acting	act	VERB
ftr-344	688	12	in	in	ADP
ftr-344	688	13	a	a	DET
ftr-344	688	14	blameworthy	blameworthy	ADJ
ftr-344	688	15	manner	manner	NOUN
ftr-344	688	16	(	(	PUNCT
ftr-344	688	17	a	a	DET
ftr-344	688	18	careful	careful	ADJ
ftr-344	688	19	driver	driver	NOUN
ftr-344	688	20	who	who	PRON
ftr-344	688	21	kills	kill	VERB
ftr-344	688	22	a	a	DET
ftr-344	688	23	child	child	NOUN
ftr-344	688	24	who	who	PRON
ftr-344	688	25	dashes	dash	VERB
ftr-344	688	26	out	out	ADP
ftr-344	688	27	from	from	ADP
ftr-344	688	28	between	between	ADP
ftr-344	688	29	two	two	NUM
ftr-344	688	30	parked	park	VERB
ftr-344	688	31	cars	car	NOUN
ftr-344	688	32	,	,	PUNCT
ftr-344	688	33	for	for	ADP
ftr-344	688	34	example	example	NOUN
ftr-344	688	35	)	)	PUNCT
ftr-344	688	36	.	.	PUNCT
ftr-344	689	1	119	119	NUM
ftr-344	689	2	.	.	X
ftr-344	690	1	e.g.	e.g.	ADV
ftr-344	690	2	,	,	PUNCT
ftr-344	690	3	sindell	sindell	VERB
ftr-344	690	4	v.	v.	PROPN
ftr-344	690	5	abbott	abbott	PROPN
ftr-344	690	6	labs	labs	PROPN
ftr-344	690	7	.	.	PUNCT
ftr-344	690	8	,	,	PUNCT
ftr-344	690	9	607	607	NUM
ftr-344	690	10	p.2d	p.2d	SYM
ftr-344	690	11	924	924	NUM
ftr-344	690	12	(	(	PUNCT
ftr-344	690	13	cal	cal	NUM
ftr-344	690	14	.	.	PUNCT
ftr-344	690	15	1980	1980	NUM
ftr-344	690	16	)	)	PUNCT
ftr-344	690	17	(	(	PUNCT
ftr-344	690	18	market	market	NOUN
ftr-344	690	19	share	share	NOUN
ftr-344	690	20	liability	liability	NOUN
ftr-344	690	21	in	in	ADP
ftr-344	690	22	torts	torts	PROPN
ftr-344	690	23	)	)	PUNCT
ftr-344	690	24	;	;	PUNCT
ftr-344	690	25	mapp	mapp	PROPN
ftr-344	690	26	v.	v.	ADP
ftr-344	690	27	ohio	ohio	PROPN
ftr-344	690	28	,	,	PUNCT
ftr-344	690	29	367	367	NUM
ftr-344	690	30	u.s	u.s	PROPN
ftr-344	690	31	.	.	PROPN
ftr-344	690	32	643	643	NUM
ftr-344	690	33	,	,	PUNCT
ftr-344	690	34	659	659	NUM
ftr-344	690	35	-	-	SYM
ftr-344	690	36	60	60	NUM
ftr-344	690	37	(	(	PUNCT
ftr-344	690	38	1961	1961	NUM
ftr-344	690	39	)	)	PUNCT
ftr-344	690	40	(	(	PUNCT
ftr-344	690	41	discussing	discuss	VERB
ftr-344	690	42	tension	tension	NOUN
ftr-344	690	43	among	among	ADP
ftr-344	690	44	goals	goal	NOUN
ftr-344	690	45	and	and	CCONJ
ftr-344	690	46	values	value	NOUN
ftr-344	690	47	of	of	ADP
ftr-344	690	48	law	law	NOUN
ftr-344	690	49	enforcement	enforcement	NOUN
ftr-344	690	50	,	,	PUNCT
ftr-344	690	51	judicial	judicial	ADJ
ftr-344	690	52	integrity	integrity	NOUN
ftr-344	690	53	,	,	PUNCT
ftr-344	690	54	and	and	CCONJ
ftr-344	690	55	individual	individual	ADJ
ftr-344	690	56	liberties	liberty	NOUN
ftr-344	690	57	)	)	PUNCT
ftr-344	690	58	.	.	PUNCT
ftr-344	691	1	326	326	NUM
ftr-344	692	1	[	[	X
ftr-344	692	2	vol	vol	NOUN
ftr-344	692	3	.	.	PUNCT
ftr-344	693	1	11:5	11:5	NUM
ftr-344	693	2	defining	define	VERB
ftr-344	693	3	income	income	NOUN
ftr-344	693	4	income	income	NOUN
ftr-344	693	5	taxation	taxation	NOUN
ftr-344	693	6	:	:	PUNCT
ftr-344	693	7	administrability	administrability	NOUN
ftr-344	693	8	.	.	PUNCT
ftr-344	694	1	finally	finally	ADV
ftr-344	694	2	,	,	PUNCT
ftr-344	694	3	we	we	PRON
ftr-344	694	4	will	will	AUX
ftr-344	694	5	see	see	VERB
ftr-344	694	6	how	how	SCONJ
ftr-344	694	7	administrability	administrability	NOUN
ftr-344	694	8	pushes	push	VERB
ftr-344	694	9	public	public	ADJ
ftr-344	694	10	law	law	NOUN
ftr-344	694	11	definitions	definition	NOUN
ftr-344	694	12	to	to	PART
ftr-344	694	13	prefer	prefer	VERB
ftr-344	694	14	rules	rule	NOUN
ftr-344	694	15	over	over	ADP
ftr-344	694	16	standards	standard	NOUN
ftr-344	694	17	.	.	PUNCT
ftr-344	695	1	1	1	X
ftr-344	695	2	.	.	X
ftr-344	695	3	controversial	controversial	ADJ
ftr-344	695	4	vs.	vs.	ADP
ftr-344	695	5	easy	easy	ADJ
ftr-344	695	6	applications	application	NOUN
ftr-344	695	7	of	of	ADP
ftr-344	695	8	the	the	DET
ftr-344	695	9	law	law	NOUN
ftr-344	695	10	if	if	SCONJ
ftr-344	695	11	we	we	PRON
ftr-344	695	12	imagine	imagine	VERB
ftr-344	695	13	the	the	DET
ftr-344	695	14	various	various	ADJ
ftr-344	695	15	goals	goal	NOUN
ftr-344	695	16	and	and	CCONJ
ftr-344	695	17	values	value	NOUN
ftr-344	695	18	comprised	comprise	VERB
ftr-344	695	19	by	by	ADP
ftr-344	695	20	a	a	DET
ftr-344	695	21	particular	particular	ADJ
ftr-344	695	22	field	field	NOUN
ftr-344	695	23	of	of	ADP
ftr-344	695	24	law	law	NOUN
ftr-344	695	25	as	as	ADP
ftr-344	695	26	having	have	VERB
ftr-344	695	27	directional	directional	ADJ
ftr-344	695	28	vectors	vector	NOUN
ftr-344	695	29	,	,	PUNCT
ftr-344	695	30	we	we	PRON
ftr-344	695	31	can	can	AUX
ftr-344	695	32	think	think	VERB
ftr-344	695	33	of	of	ADP
ftr-344	695	34	an	an	DET
ftr-344	695	35	easy	easy	ADJ
ftr-344	695	36	case	case	NOUN
ftr-344	695	37	as	as	ADP
ftr-344	695	38	one	one	NUM
ftr-344	695	39	in	in	ADP
ftr-344	695	40	which	which	PRON
ftr-344	695	41	those	those	DET
ftr-344	695	42	vectors	vector	NOUN
ftr-344	695	43	point	point	VERB
ftr-344	695	44	in	in	ADP
ftr-344	695	45	roughly	roughly	ADV
ftr-344	695	46	the	the	DET
ftr-344	695	47	same	same	ADJ
ftr-344	695	48	direction	direction	NOUN
ftr-344	695	49	:	:	PUNCT
ftr-344	695	50	toward	toward	ADP
ftr-344	695	51	the	the	DET
ftr-344	695	52	same	same	ADJ
ftr-344	695	53	outcome	outcome	NOUN
ftr-344	695	54	.	.	PUNCT
ftr-344	696	1	conversely	conversely	ADV
ftr-344	696	2	,	,	PUNCT
ftr-344	696	3	in	in	ADP
ftr-344	696	4	a	a	DET
ftr-344	696	5	controversial	controversial	ADJ
ftr-344	696	6	case	case	NOUN
ftr-344	696	7	the	the	DET
ftr-344	696	8	vectors	vector	NOUN
ftr-344	696	9	point	point	VERB
ftr-344	696	10	in	in	ADP
ftr-344	696	11	significantly	significantly	ADV
ftr-344	696	12	different	different	ADJ
ftr-344	696	13	directions	direction	NOUN
ftr-344	696	14	and	and	CCONJ
ftr-344	696	15	,	,	PUNCT
ftr-344	696	16	therefore	therefore	ADV
ftr-344	696	17	,	,	PUNCT
ftr-344	696	18	toward	toward	ADP
ftr-344	696	19	different	different	ADJ
ftr-344	696	20	outcomes	outcome	NOUN
ftr-344	696	21	.	.	PUNCT
ftr-344	697	1	consider	consider	VERB
ftr-344	697	2	,	,	PUNCT
ftr-344	697	3	for	for	ADP
ftr-344	697	4	instance	instance	NOUN
ftr-344	697	5	,	,	PUNCT
ftr-344	697	6	the	the	DET
ftr-344	697	7	market	market	NOUN
ftr-344	697	8	share	share	NOUN
ftr-344	697	9	liability	liability	NOUN
ftr-344	697	10	rule	rule	NOUN
ftr-344	697	11	developed	develop	VERB
ftr-344	697	12	in	in	ADP
ftr-344	697	13	sindell	sindell	PROPN
ftr-344	697	14	v.	v.	PROPN
ftr-344	697	15	abbott	abbott	PROPN
ftr-344	697	16	laboratories	laboratory	NOUN
ftr-344	697	17	.	.	PUNCT
ftr-344	698	1	1	1	NUM
ftr-344	698	2	20	20	NUM
ftr-344	698	3	this	this	DET
ftr-344	698	4	litigation	litigation	NOUN
ftr-344	698	5	concerned	concerned	ADJ
ftr-344	698	6	cancer	cancer	NOUN
ftr-344	698	7	suffered	suffer	VERB
ftr-344	698	8	by	by	ADP
ftr-344	698	9	daughters	daughter	NOUN
ftr-344	698	10	of	of	ADP
ftr-344	698	11	mothers	mother	NOUN
ftr-344	698	12	who	who	PRON
ftr-344	698	13	had	have	AUX
ftr-344	698	14	ingested	ingest	VERB
ftr-344	698	15	diethylstilbestrol	diethylstilbestrol	NOUN
ftr-344	698	16	(	(	PUNCT
ftr-344	698	17	des	des	PROPN
ftr-344	698	18	)	)	PUNCT
ftr-344	698	19	during	during	ADP
ftr-344	698	20	their	their	PRON
ftr-344	698	21	pregnancies	pregnancy	NOUN
ftr-344	698	22	.	.	PUNCT
ftr-344	699	1	the	the	DET
ftr-344	699	2	defendants	defendant	NOUN
ftr-344	699	3	in	in	ADP
ftr-344	699	4	the	the	DET
ftr-344	699	5	suit	suit	NOUN
ftr-344	699	6	were	be	AUX
ftr-344	699	7	various	various	ADJ
ftr-344	699	8	companies	company	NOUN
ftr-344	699	9	that	that	PRON
ftr-344	699	10	had	have	AUX
ftr-344	699	11	manufactured	manufacture	VERB
ftr-344	699	12	and	and	CCONJ
ftr-344	699	13	marketed	market	VERB
ftr-344	699	14	des	de	NOUN
ftr-344	699	15	as	as	ADP
ftr-344	699	16	an	an	DET
ftr-344	699	17	anti	anti	ADJ
ftr-344	699	18	-	-	ADJ
ftr-344	699	19	miscarriage	miscarriage	ADJ
ftr-344	699	20	drug	drug	NOUN
ftr-344	699	21	.	.	PUNCT
ftr-344	700	1	although	although	SCONJ
ftr-344	700	2	the	the	DET
ftr-344	700	3	culpability	culpability	NOUN
ftr-344	700	4	of	of	ADP
ftr-344	700	5	the	the	DET
ftr-344	700	6	companies	company	NOUN
ftr-344	700	7	was	be	AUX
ftr-344	700	8	established	establish	VERB
ftr-344	700	9	,	,	PUNCT
ftr-344	700	10	12	12	NUM
ftr-344	700	11	'	'	PUNCT
ftr-344	700	12	not	not	PART
ftr-344	700	13	one	one	NUM
ftr-344	700	14	of	of	ADP
ftr-344	700	15	the	the	DET
ftr-344	700	16	injured	injure	VERB
ftr-344	700	17	parties	party	NOUN
ftr-344	700	18	could	could	AUX
ftr-344	700	19	prove	prove	VERB
ftr-344	700	20	which	which	DET
ftr-344	700	21	company	company	NOUN
ftr-344	700	22	had	have	AUX
ftr-344	700	23	manufactured	manufacture	VERB
ftr-344	700	24	the	the	DET
ftr-344	700	25	specific	specific	ADJ
ftr-344	700	26	drug	drug	NOUN
ftr-344	700	27	that	that	PRON
ftr-344	700	28	her	her	PRON
ftr-344	700	29	mother	mother	NOUN
ftr-344	700	30	had	have	AUX
ftr-344	700	31	taken	take	VERB
ftr-344	700	32	during	during	ADP
ftr-344	700	33	pregnancy	pregnancy	NOUN
ftr-344	700	34	.	.	PUNCT
ftr-344	701	1	thus	thus	ADV
ftr-344	701	2	each	each	PRON
ftr-344	701	3	of	of	ADP
ftr-344	701	4	these	these	DET
ftr-344	701	5	victims	victim	NOUN
ftr-344	701	6	was	be	AUX
ftr-344	701	7	asking	ask	VERB
ftr-344	701	8	the	the	DET
ftr-344	701	9	court	court	NOUN
ftr-344	701	10	to	to	PART
ftr-344	701	11	hold	hold	VERB
ftr-344	701	12	various	various	ADJ
ftr-344	701	13	drug	drug	NOUN
ftr-344	701	14	companies	company	NOUN
ftr-344	701	15	liable	liable	ADJ
ftr-344	701	16	for	for	ADP
ftr-344	701	17	her	her	PRON
ftr-344	701	18	injuries	injury	NOUN
ftr-344	701	19	although	although	SCONJ
ftr-344	701	20	she	she	PRON
ftr-344	701	21	could	could	AUX
ftr-344	701	22	not	not	PART
ftr-344	701	23	establish	establish	VERB
ftr-344	701	24	a	a	DET
ftr-344	701	25	causal	causal	ADJ
ftr-344	701	26	connection	connection	NOUN
ftr-344	701	27	between	between	ADP
ftr-344	701	28	her	her	PRON
ftr-344	701	29	injuries	injury	NOUN
ftr-344	701	30	and	and	CCONJ
ftr-344	701	31	the	the	DET
ftr-344	701	32	conduct	conduct	NOUN
ftr-344	701	33	of	of	ADP
ftr-344	701	34	any	any	DET
ftr-344	701	35	particular	particular	ADJ
ftr-344	701	36	company	company	NOUN
ftr-344	701	37	.	.	PUNCT
ftr-344	702	1	indeed	indeed	ADV
ftr-344	702	2	,	,	PUNCT
ftr-344	702	3	since	since	SCONJ
ftr-344	702	4	the	the	DET
ftr-344	702	5	defendants	defendant	NOUN
ftr-344	702	6	accounted	account	VERB
ftr-344	702	7	for	for	ADP
ftr-344	702	8	ninety	ninety	NUM
ftr-344	702	9	percent	percent	NOUN
ftr-344	702	10	of	of	ADP
ftr-344	702	11	the	the	DET
ftr-344	702	12	des	de	NOUN
ftr-344	702	13	that	that	PRON
ftr-344	702	14	was	be	AUX
ftr-344	702	15	placed	place	VERB
ftr-344	702	16	on	on	ADP
ftr-344	702	17	the	the	DET
ftr-344	702	18	market	market	NOUN
ftr-344	702	19	,	,	PUNCT
ftr-344	702	20	there	there	PRON
ftr-344	702	21	was	be	VERB
ftr-344	702	22	a	a	DET
ftr-344	702	23	ten	ten	NUM
ftr-344	702	24	percent	percent	NOUN
ftr-344	702	25	chance	chance	NOUN
ftr-344	702	26	that	that	SCONJ
ftr-344	702	27	none	none	NOUN
ftr-344	702	28	of	of	ADP
ftr-344	702	29	the	the	DET
ftr-344	702	30	defendants	defendant	NOUN
ftr-344	702	31	had	have	AUX
ftr-344	702	32	caused	cause	VERB
ftr-344	702	33	any	any	DET
ftr-344	702	34	particular	particular	ADJ
ftr-344	702	35	injury	injury	NOUN
ftr-344	702	36	.	.	PUNCT
ftr-344	703	1	the	the	DET
ftr-344	703	2	california	california	PROPN
ftr-344	703	3	supreme	supreme	PROPN
ftr-344	703	4	court	court	PROPN
ftr-344	703	5	resolved	resolve	VERB
ftr-344	703	6	the	the	DET
ftr-344	703	7	case	case	NOUN
ftr-344	703	8	by	by	ADP
ftr-344	703	9	requiring	require	VERB
ftr-344	703	10	each	each	DET
ftr-344	703	11	drug	drug	NOUN
ftr-344	703	12	company	company	NOUN
ftr-344	703	13	to	to	PART
ftr-344	703	14	pay	pay	VERB
ftr-344	703	15	a	a	DET
ftr-344	703	16	share	share	NOUN
ftr-344	703	17	of	of	ADP
ftr-344	703	18	the	the	DET
ftr-344	703	19	plaintiffs	plaintiff	NOUN
ftr-344	703	20	'	'	PART
ftr-344	703	21	injuries	injury	NOUN
ftr-344	703	22	equal	equal	ADJ
ftr-344	703	23	to	to	ADP
ftr-344	703	24	the	the	DET
ftr-344	703	25	company	company	NOUN
ftr-344	703	26	's	's	PART
ftr-344	703	27	share	share	NOUN
ftr-344	703	28	of	of	ADP
ftr-344	703	29	the	the	DET
ftr-344	703	30	des	des	PROPN
ftr-344	703	31	market	market	NOUN
ftr-344	703	32	.	.	PUNCT
ftr-344	704	1	a	a	DET
ftr-344	704	2	company	company	NOUN
ftr-344	704	3	could	could	AUX
ftr-344	704	4	avoid	avoid	VERB
ftr-344	704	5	this	this	DET
ftr-344	704	6	liability	liability	NOUN
ftr-344	704	7	only	only	ADV
ftr-344	704	8	by	by	ADP
ftr-344	704	9	showing	show	VERB
ftr-344	704	10	that	that	SCONJ
ftr-344	704	11	it	it	PRON
ftr-344	704	12	could	could	AUX
ftr-344	704	13	not	not	PART
ftr-344	704	14	have	have	AUX
ftr-344	704	15	caused	cause	VERB
ftr-344	704	16	the	the	DET
ftr-344	704	17	injuries	injury	NOUN
ftr-344	704	18	.	.	PUNCT
ftr-344	705	1	thus	thus	ADV
ftr-344	705	2	,	,	PUNCT
ftr-344	705	3	the	the	DET
ftr-344	705	4	california	california	PROPN
ftr-344	705	5	court	court	PROPN
ftr-344	705	6	allowed	allow	VERB
ftr-344	705	7	the	the	DET
ftr-344	705	8	injured	injure	VERB
ftr-344	705	9	parties	party	NOUN
ftr-344	705	10	to	to	PART
ftr-344	705	11	recover	recover	VERB
ftr-344	705	12	damages	damage	NOUN
ftr-344	705	13	from	from	ADP
ftr-344	705	14	the	the	DET
ftr-344	705	15	defendants	defendant	NOUN
ftr-344	705	16	without	without	ADP
ftr-344	705	17	having	have	VERB
ftr-344	705	18	to	to	PART
ftr-344	705	19	establish	establish	VERB
ftr-344	705	20	a	a	DET
ftr-344	705	21	causal	causal	ADJ
ftr-344	705	22	connection	connection	NOUN
ftr-344	705	23	between	between	ADP
ftr-344	705	24	the	the	DET
ftr-344	705	25	injuries	injury	NOUN
ftr-344	705	26	and	and	CCONJ
ftr-344	705	27	the	the	DET
ftr-344	705	28	conduct	conduct	NOUN
ftr-344	705	29	of	of	ADP
ftr-344	705	30	any	any	DET
ftr-344	705	31	particular	particular	ADJ
ftr-344	705	32	defendant	defendant	NOUN
ftr-344	705	33	.	.	PUNCT
ftr-344	706	1	the	the	DET
ftr-344	706	2	court	court	NOUN
ftr-344	706	3	was	be	AUX
ftr-344	706	4	clearly	clearly	ADV
ftr-344	706	5	aware	aware	ADJ
ftr-344	706	6	of	of	ADP
ftr-344	706	7	the	the	DET
ftr-344	706	8	tension	tension	NOUN
ftr-344	706	9	in	in	ADP
ftr-344	706	10	this	this	DET
ftr-344	706	11	case	case	NOUN
ftr-344	706	12	among	among	ADP
ftr-344	706	13	the	the	DET
ftr-344	706	14	goals	goal	NOUN
ftr-344	706	15	and	and	CCONJ
ftr-344	706	16	values	value	NOUN
ftr-344	706	17	of	of	ADP
ftr-344	706	18	compensation	compensation	NOUN
ftr-344	706	19	,	,	PUNCT
ftr-344	706	20	culpability	culpability	NOUN
ftr-344	706	21	,	,	PUNCT
ftr-344	706	22	and	and	CCONJ
ftr-344	706	23	causation	causation	NOUN
ftr-344	706	24	,	,	PUNCT
ftr-344	706	25	and	and	CCONJ
ftr-344	706	26	of	of	ADP
ftr-344	706	27	its	its	PRON
ftr-344	706	28	denigration	denigration	NOUN
ftr-344	706	29	of	of	ADP
ftr-344	706	30	causation	causation	NOUN
ftr-344	706	31	in	in	ADP
ftr-344	706	32	favor	favor	NOUN
ftr-344	706	33	of	of	ADP
ftr-344	706	34	the	the	DET
ftr-344	706	35	other	other	ADJ
ftr-344	706	36	two	two	NUM
ftr-344	706	37	.	.	PUNCT
ftr-344	707	1	although	although	SCONJ
ftr-344	707	2	the	the	DET
ftr-344	707	3	three	three	NUM
ftr-344	707	4	dissenting	dissent	VERB
ftr-344	707	5	justices	justice	NOUN
ftr-344	707	6	were	be	AUX
ftr-344	707	7	unwilling	unwilling	ADJ
ftr-344	707	8	to	to	PART
ftr-344	707	9	jettison	jettison	VERB
ftr-344	707	10	the	the	DET
ftr-344	707	11	requirement	requirement	NOUN
ftr-344	707	12	of	of	ADP
ftr-344	707	13	causation	causation	NOUN
ftr-344	707	14	,	,	PUNCT
ftr-344	707	15	12	12	NUM
ftr-344	707	16	2	2	NUM
ftr-344	707	17	the	the	DET
ftr-344	707	18	majority	majority	NOUN
ftr-344	707	19	emphasized	emphasize	VERB
ftr-344	707	20	the	the	DET
ftr-344	707	21	innocence	innocence	NOUN
ftr-344	707	22	of	of	ADP
ftr-344	707	23	the	the	DET
ftr-344	707	24	plaintiff	plaintiff	NOUN
ftr-344	707	25	and	and	CCONJ
ftr-344	707	26	the	the	DET
ftr-344	707	27	culpability	culpability	NOUN
ftr-344	707	28	of	of	ADP
ftr-344	707	29	the	the	DET
ftr-344	707	30	defendants	defendant	NOUN
ftr-344	707	31	,	,	PUNCT
ftr-344	707	32	who	who	PRON
ftr-344	707	33	were	be	AUX
ftr-344	707	34	the	the	DET
ftr-344	707	35	only	only	ADJ
ftr-344	707	36	parties	party	NOUN
ftr-344	707	37	in	in	ADP
ftr-344	707	38	a	a	DET
ftr-344	707	39	position	position	NOUN
ftr-344	707	40	to	to	PART
ftr-344	707	41	have	have	AUX
ftr-344	707	42	prevented	prevent	VERB
ftr-344	707	43	the	the	DET
ftr-344	707	44	harm	harm	NOUN
ftr-344	707	45	caused	cause	VERB
ftr-344	707	46	by	by	ADP
ftr-344	707	47	their	their	PRON
ftr-344	707	48	product.123	product.123	NOUN
ftr-344	707	49	120	120	NUM
ftr-344	707	50	.	.	PUNCT
ftr-344	708	1	snidell	snidell	PROPN
ftr-344	708	2	,	,	PUNCT
ftr-344	708	3	607	607	NUM
ftr-344	708	4	p.2d	p.2d	PUNCT
ftr-344	708	5	at	at	ADP
ftr-344	708	6	924	924	NUM
ftr-344	708	7	.	.	NOUN
ftr-344	708	8	121	121	NUM
ftr-344	708	9	.	.	PUNCT
ftr-344	709	1	i	i	PRON
ftr-344	709	2	d.	d.	PROPN
ftr-344	709	3	at	at	ADP
ftr-344	709	4	925	925	NUM
ftr-344	709	5	-	-	SYM
ftr-344	709	6	926	926	NUM
ftr-344	709	7	.	.	PUNCT
ftr-344	709	8	122	122	NUM
ftr-344	709	9	.	.	PUNCT
ftr-344	710	1	i	i	PRON
ftr-344	710	2	d.	d.	PROPN
ftr-344	710	3	at	at	ADP
ftr-344	710	4	938	938	NUM
ftr-344	710	5	.	.	PUNCT
ftr-344	711	1	123	123	NUM
ftr-344	711	2	.	.	PUNCT
ftr-344	712	1	i	i	PRON
ftr-344	712	2	d.	d.	PROPN
ftr-344	712	3	at	at	ADP
ftr-344	712	4	936	936	NUM
ftr-344	712	5	.	.	PUNCT
ftr-344	712	6	3272011	3272011	NUM
ftr-344	712	7	]	]	PUNCT
ftr-344	713	1	florida	florida	PROPN
ftr-344	713	2	tax	tax	PROPN
ftr-344	713	3	review	review	NOUN
ftr-344	713	4	when	when	SCONJ
ftr-344	713	5	goals	goal	NOUN
ftr-344	713	6	and	and	CCONJ
ftr-344	713	7	values	value	NOUN
ftr-344	713	8	collide	collide	VERB
ftr-344	713	9	,	,	PUNCT
ftr-344	713	10	as	as	SCONJ
ftr-344	713	11	they	they	PRON
ftr-344	713	12	did	do	AUX
ftr-344	713	13	in	in	ADP
ftr-344	713	14	sindell	sindell	NOUN
ftr-344	713	15	,	,	PUNCT
ftr-344	713	16	the	the	DET
ftr-344	713	17	court	court	NOUN
ftr-344	713	18	could	could	AUX
ftr-344	713	19	have	have	AUX
ftr-344	713	20	resolved	resolve	VERB
ftr-344	713	21	the	the	DET
ftr-344	713	22	matter	matter	NOUN
ftr-344	713	23	if	if	SCONJ
ftr-344	713	24	it	it	PRON
ftr-344	713	25	had	have	AUX
ftr-344	713	26	been	be	AUX
ftr-344	713	27	able	able	ADJ
ftr-344	713	28	to	to	PART
ftr-344	713	29	identify	identify	VERB
ftr-344	713	30	some	some	DET
ftr-344	713	31	applicable	applicable	ADJ
ftr-344	713	32	metaprinciple	metaprinciple	NOUN
ftr-344	713	33	.	.	PUNCT
ftr-344	714	1	but	but	CCONJ
ftr-344	714	2	no	no	DET
ftr-344	714	3	such	such	ADJ
ftr-344	714	4	legal	legal	ADJ
ftr-344	714	5	metaprinciple	metaprinciple	NOUN
ftr-344	714	6	exists	exist	VERB
ftr-344	714	7	.	.	PUNCT
ftr-344	715	1	the	the	DET
ftr-344	715	2	precedents	precedent	NOUN
ftr-344	715	3	that	that	PRON
ftr-344	715	4	inform	inform	VERB
ftr-344	715	5	the	the	DET
ftr-344	715	6	law	law	NOUN
ftr-344	715	7	of	of	ADP
ftr-344	715	8	torts	torts	PROPN
ftr-344	715	9	express	express	ADJ
ftr-344	715	10	doctrines	doctrine	NOUN
ftr-344	715	11	that	that	PRON
ftr-344	715	12	permit	permit	VERB
ftr-344	715	13	imposition	imposition	NOUN
ftr-344	715	14	of	of	ADP
ftr-344	715	15	liability	liability	NOUN
ftr-344	715	16	in	in	ADP
ftr-344	715	17	the	the	DET
ftr-344	715	18	absence	absence	NOUN
ftr-344	715	19	of	of	ADP
ftr-344	715	20	culpability	culpability	NOUN
ftr-344	715	21	(	(	PUNCT
ftr-344	715	22	e.g.	e.g.	ADV
ftr-344	715	23	,	,	PUNCT
ftr-344	715	24	a	a	DET
ftr-344	715	25	manufacturer	manufacturer	NOUN
ftr-344	715	26	's	's	PART
ftr-344	715	27	strict	strict	ADJ
ftr-344	715	28	liability	liability	NOUN
ftr-344	715	29	for	for	ADP
ftr-344	715	30	injuries	injury	NOUN
ftr-344	715	31	caused	cause	VERB
ftr-344	715	32	by	by	ADP
ftr-344	715	33	a	a	DET
ftr-344	715	34	defective	defective	ADJ
ftr-344	715	35	product	product	NOUN
ftr-344	715	36	)	)	PUNCT
ftr-344	715	37	,	,	PUNCT
ftr-344	715	38	in	in	ADP
ftr-344	715	39	the	the	DET
ftr-344	715	40	absence	absence	NOUN
ftr-344	715	41	of	of	ADP
ftr-344	715	42	causation	causation	NOUN
ftr-344	715	43	(	(	PUNCT
ftr-344	715	44	e.g.	e.g.	ADV
ftr-344	715	45	,	,	PUNCT
ftr-344	715	46	an	an	DET
ftr-344	715	47	employer	employer	NOUN
ftr-344	715	48	's	's	PART
ftr-344	715	49	liability	liability	NOUN
ftr-344	715	50	under	under	ADP
ftr-344	715	51	the	the	DET
ftr-344	715	52	doctrine	doctrine	NOUN
ftr-344	715	53	of	of	ADP
ftr-344	715	54	respondeat	respondeat	NOUN
ftr-344	715	55	superior	superior	ADJ
ftr-344	715	56	for	for	ADP
ftr-344	715	57	torts	tort	NOUN
ftr-344	715	58	committed	commit	VERB
ftr-344	715	59	by	by	ADP
ftr-344	715	60	employees	employee	NOUN
ftr-344	715	61	)	)	PUNCT
ftr-344	715	62	,	,	PUNCT
ftr-344	715	63	and	and	CCONJ
ftr-344	715	64	in	in	ADP
ftr-344	715	65	the	the	DET
ftr-344	715	66	absence	absence	NOUN
ftr-344	715	67	of	of	ADP
ftr-344	715	68	injury	injury	NOUN
ftr-344	715	69	(	(	PUNCT
ftr-344	715	70	e.g.	e.g.	ADV
ftr-344	715	71	,	,	PUNCT
ftr-344	715	72	the	the	DET
ftr-344	715	73	imposition	imposition	NOUN
ftr-344	715	74	of	of	ADP
ftr-344	715	75	so	so	ADV
ftr-344	715	76	-	-	PUNCT
ftr-344	715	77	called	call	VERB
ftr-344	715	78	"	"	PUNCT
ftr-344	715	79	nominal	nominal	ADJ
ftr-344	715	80	"	"	PUNCT
ftr-344	715	81	damages	damage	NOUN
ftr-344	715	82	for	for	ADP
ftr-344	715	83	the	the	DET
ftr-344	715	84	mere	mere	ADJ
ftr-344	715	85	invasion	invasion	NOUN
ftr-344	715	86	of	of	ADP
ftr-344	715	87	a	a	DET
ftr-344	715	88	legal	legal	ADJ
ftr-344	715	89	right	right	NOUN
ftr-344	715	90	)	)	PUNCT
ftr-344	715	91	.	.	PUNCT
ftr-344	716	1	thus	thus	ADV
ftr-344	716	2	,	,	PUNCT
ftr-344	716	3	none	none	NOUN
ftr-344	716	4	of	of	ADP
ftr-344	716	5	the	the	DET
ftr-344	716	6	principles	principle	NOUN
ftr-344	716	7	under	under	ADP
ftr-344	716	8	consideration	consideration	NOUN
ftr-344	716	9	expresses	express	VERB
ftr-344	716	10	a	a	DET
ftr-344	716	11	necessary	necessary	ADJ
ftr-344	716	12	condition	condition	NOUN
ftr-344	716	13	for	for	ADP
ftr-344	716	14	liability	liability	NOUN
ftr-344	716	15	as	as	ADP
ftr-344	716	16	a	a	DET
ftr-344	716	17	general	general	ADJ
ftr-344	716	18	matter	matter	NOUN
ftr-344	716	19	,	,	PUNCT
ftr-344	716	20	nor	nor	CCONJ
ftr-344	716	21	do	do	AUX
ftr-344	716	22	the	the	DET
ftr-344	716	23	precedents	precedent	NOUN
ftr-344	716	24	indicate	indicate	VERB
ftr-344	716	25	a	a	DET
ftr-344	716	26	fixed	fix	VERB
ftr-344	716	27	hierarchical	hierarchical	ADJ
ftr-344	716	28	or	or	CCONJ
ftr-344	716	29	lexicographical	lexicographical	ADJ
ftr-344	716	30	relationship	relationship	NOUN
ftr-344	716	31	among	among	ADP
ftr-344	716	32	the	the	DET
ftr-344	716	33	principles	principle	NOUN
ftr-344	716	34	.	.	PUNCT
ftr-344	717	1	faced	face	VERB
ftr-344	717	2	with	with	ADP
ftr-344	717	3	a	a	DET
ftr-344	717	4	controversial	controversial	ADJ
ftr-344	717	5	case	case	NOUN
ftr-344	717	6	in	in	ADP
ftr-344	717	7	which	which	PRON
ftr-344	717	8	important	important	ADJ
ftr-344	717	9	goals	goal	NOUN
ftr-344	717	10	and	and	CCONJ
ftr-344	717	11	values	value	NOUN
ftr-344	717	12	clashed	clash	VERB
ftr-344	717	13	,	,	PUNCT
ftr-344	717	14	in	in	ADP
ftr-344	717	15	the	the	DET
ftr-344	717	16	absence	absence	NOUN
ftr-344	717	17	of	of	ADP
ftr-344	717	18	guiding	guide	VERB
ftr-344	717	19	metaprinciples	metaprinciple	NOUN
ftr-344	717	20	the	the	DET
ftr-344	717	21	sindell	sindell	ADJ
ftr-344	717	22	court	court	NOUN
ftr-344	717	23	was	be	AUX
ftr-344	717	24	required	require	VERB
ftr-344	717	25	to	to	PART
ftr-344	717	26	choose	choose	VERB
ftr-344	717	27	which	which	DET
ftr-344	717	28	goals	goal	NOUN
ftr-344	717	29	or	or	CCONJ
ftr-344	717	30	values	value	NOUN
ftr-344	717	31	to	to	PART
ftr-344	717	32	vindicate	vindicate	VERB
ftr-344	717	33	and	and	CCONJ
ftr-344	717	34	which	which	PRON
ftr-344	717	35	to	to	PART
ftr-344	717	36	sacrifice	sacrifice	VERB
ftr-344	717	37	.	.	PUNCT
ftr-344	718	1	the	the	DET
ftr-344	718	2	majority	majority	NOUN
ftr-344	718	3	chose	choose	VERB
ftr-344	718	4	to	to	PART
ftr-344	718	5	vindicate	vindicate	VERB
ftr-344	718	6	compensation	compensation	NOUN
ftr-344	718	7	and	and	CCONJ
ftr-344	718	8	culpability	culpability	NOUN
ftr-344	718	9	and	and	CCONJ
ftr-344	718	10	to	to	PART
ftr-344	718	11	sacrifice	sacrifice	VERB
ftr-344	718	12	causation	causation	NOUN
ftr-344	718	13	.	.	PUNCT
ftr-344	719	1	the	the	DET
ftr-344	719	2	dissent	dissent	NOUN
ftr-344	719	3	would	would	AUX
ftr-344	719	4	have	have	VERB
ftr-344	719	5	subordinated	subordinate	VERB
ftr-344	719	6	compensation	compensation	NOUN
ftr-344	719	7	and	and	CCONJ
ftr-344	719	8	,	,	PUNCT
ftr-344	719	9	to	to	ADP
ftr-344	719	10	some	some	DET
ftr-344	719	11	extent,124	extent,124	PROPN
ftr-344	719	12	culpability	culpability	NOUN
ftr-344	719	13	,	,	PUNCT
ftr-344	719	14	to	to	ADP
ftr-344	719	15	causation	causation	NOUN
ftr-344	719	16	.	.	PUNCT
ftr-344	720	1	by	by	ADP
ftr-344	720	2	contrast	contrast	NOUN
ftr-344	720	3	,	,	PUNCT
ftr-344	720	4	in	in	ADP
ftr-344	720	5	an	an	DET
ftr-344	720	6	easy	easy	ADJ
ftr-344	720	7	tort	tort	NOUN
ftr-344	720	8	case	case	NOUN
ftr-344	720	9	(	(	PUNCT
ftr-344	720	10	such	such	ADJ
ftr-344	720	11	as	as	ADP
ftr-344	720	12	a	a	DET
ftr-344	720	13	two	two	NUM
ftr-344	720	14	-	-	PUNCT
ftr-344	720	15	car	car	NOUN
ftr-344	720	16	automobile	automobile	NOUN
ftr-344	720	17	accident	accident	NOUN
ftr-344	720	18	caused	cause	VERB
ftr-344	720	19	by	by	ADP
ftr-344	720	20	the	the	DET
ftr-344	720	21	careless	careless	ADJ
ftr-344	720	22	inattention	inattention	NOUN
ftr-344	720	23	of	of	ADP
ftr-344	720	24	one	one	NUM
ftr-344	720	25	of	of	ADP
ftr-344	720	26	the	the	DET
ftr-344	720	27	drivers	driver	NOUN
ftr-344	720	28	)	)	PUNCT
ftr-344	720	29	,	,	PUNCT
ftr-344	720	30	the	the	DET
ftr-344	720	31	compensation	compensation	NOUN
ftr-344	720	32	,	,	PUNCT
ftr-344	720	33	culpability	culpability	NOUN
ftr-344	720	34	,	,	PUNCT
ftr-344	720	35	and	and	CCONJ
ftr-344	720	36	causation	causation	NOUN
ftr-344	720	37	principles	principle	NOUN
ftr-344	720	38	all	all	DET
ftr-344	720	39	point	point	NOUN
ftr-344	720	40	toward	toward	ADP
ftr-344	720	41	the	the	DET
ftr-344	720	42	same	same	ADJ
ftr-344	720	43	conclusion	conclusion	NOUN
ftr-344	720	44	.	.	PUNCT
ftr-344	721	1	accordingly	accordingly	ADV
ftr-344	721	2	,	,	PUNCT
ftr-344	721	3	no	no	ADV
ftr-344	721	4	matter	matter	ADV
ftr-344	721	5	how	how	SCONJ
ftr-344	721	6	the	the	DET
ftr-344	721	7	court	court	NOUN
ftr-344	721	8	prioritizes	prioritize	VERB
ftr-344	721	9	the	the	DET
ftr-344	721	10	various	various	ADJ
ftr-344	721	11	goals	goal	NOUN
ftr-344	721	12	and	and	CCONJ
ftr-344	721	13	values	value	NOUN
ftr-344	721	14	that	that	PRON
ftr-344	721	15	comprise	comprise	VERB
ftr-344	721	16	the	the	DET
ftr-344	721	17	field	field	NOUN
ftr-344	721	18	,	,	PUNCT
ftr-344	721	19	the	the	DET
ftr-344	721	20	outcome	outcome	NOUN
ftr-344	721	21	of	of	ADP
ftr-344	721	22	the	the	DET
ftr-344	721	23	easy	easy	ADJ
ftr-344	721	24	case	case	NOUN
ftr-344	721	25	remains	remain	VERB
ftr-344	721	26	the	the	DET
ftr-344	721	27	same	same	ADJ
ftr-344	721	28	.	.	PUNCT
ftr-344	722	1	it	it	PRON
ftr-344	722	2	is	be	AUX
ftr-344	722	3	important	important	ADJ
ftr-344	722	4	to	to	PART
ftr-344	722	5	keep	keep	VERB
ftr-344	722	6	in	in	ADP
ftr-344	722	7	mind	mind	NOUN
ftr-344	722	8	that	that	SCONJ
ftr-344	722	9	the	the	DET
ftr-344	722	10	ends	end	NOUN
ftr-344	722	11	served	serve	VERB
ftr-344	722	12	by	by	ADP
ftr-344	722	13	a	a	DET
ftr-344	722	14	field	field	NOUN
ftr-344	722	15	of	of	ADP
ftr-344	722	16	law	law	NOUN
ftr-344	722	17	are	be	AUX
ftr-344	722	18	contingent	contingent	ADJ
ftr-344	722	19	and	and	CCONJ
ftr-344	722	20	can	can	AUX
ftr-344	722	21	change	change	VERB
ftr-344	722	22	over	over	ADP
ftr-344	722	23	time	time	NOUN
ftr-344	722	24	.	.	PUNCT
ftr-344	723	1	that	that	PRON
ftr-344	723	2	means	mean	VERB
ftr-344	723	3	not	not	PART
ftr-344	723	4	only	only	ADV
ftr-344	723	5	that	that	SCONJ
ftr-344	723	6	the	the	DET
ftr-344	723	7	goals	goal	NOUN
ftr-344	723	8	and	and	CCONJ
ftr-344	723	9	values	value	NOUN
ftr-344	723	10	themselves	themselves	PRON
ftr-344	723	11	can	can	AUX
ftr-344	723	12	change	change	VERB
ftr-344	723	13	,	,	PUNCT
ftr-344	723	14	but	but	CCONJ
ftr-344	723	15	also	also	ADV
ftr-344	723	16	that	that	SCONJ
ftr-344	723	17	the	the	DET
ftr-344	723	18	way	way	NOUN
ftr-344	723	19	in	in	ADP
ftr-344	723	20	which	which	PRON
ftr-344	723	21	they	they	PRON
ftr-344	723	22	are	be	AUX
ftr-344	723	23	understood	understand	VERB
ftr-344	723	24	can	can	AUX
ftr-344	723	25	change	change	VERB
ftr-344	723	26	.	.	PUNCT
ftr-344	724	1	that	that	PRON
ftr-344	724	2	,	,	PUNCT
ftr-344	724	3	in	in	ADP
ftr-344	724	4	turn	turn	NOUN
ftr-344	724	5	,	,	PUNCT
ftr-344	724	6	means	mean	VERB
ftr-344	724	7	that	that	SCONJ
ftr-344	724	8	what	what	PRON
ftr-344	724	9	is	be	AUX
ftr-344	724	10	an	an	DET
ftr-344	724	11	easy	easy	ADJ
ftr-344	724	12	or	or	CCONJ
ftr-344	724	13	controversial	controversial	ADJ
ftr-344	724	14	case	case	NOUN
ftr-344	724	15	at	at	ADP
ftr-344	724	16	one	one	NUM
ftr-344	724	17	point	point	NOUN
ftr-344	724	18	in	in	ADP
ftr-344	724	19	time	time	NOUN
ftr-344	724	20	can	can	AUX
ftr-344	724	21	become	become	VERB
ftr-344	724	22	its	its	PRON
ftr-344	724	23	opposite	opposite	NOUN
ftr-344	724	24	at	at	ADP
ftr-344	724	25	another	another	DET
ftr-344	724	26	point	point	NOUN
ftr-344	724	27	.	.	PUNCT
ftr-344	725	1	for	for	ADP
ftr-344	725	2	example	example	NOUN
ftr-344	725	3	,	,	PUNCT
ftr-344	725	4	when	when	SCONJ
ftr-344	725	5	the	the	DET
ftr-344	725	6	united	united	PROPN
ftr-344	725	7	states	states	PROPN
ftr-344	725	8	supreme	supreme	PROPN
ftr-344	725	9	court	court	PROPN
ftr-344	725	10	held	hold	VERB
ftr-344	725	11	that	that	SCONJ
ftr-344	725	12	the	the	DET
ftr-344	725	13	constitution	constitution	NOUN
ftr-344	725	14	permitted	permit	VERB
ftr-344	725	15	racially	racially	ADV
ftr-344	725	16	segregated	segregate	VERB
ftr-344	725	17	railroad	railroad	NOUN
ftr-344	725	18	cars	car	NOUN
ftr-344	725	19	in	in	ADP
ftr-344	725	20	plessy	plessy	NOUN
ftr-344	725	21	v.	v.	ADP
ftr-344	725	22	ferguson,12	ferguson,12	PROPN
ftr-344	725	23	5	5	NUM
ftr-344	725	24	it	it	PRON
ftr-344	725	25	bolstered	bolster	VERB
ftr-344	725	26	its	its	PRON
ftr-344	725	27	conclusion	conclusion	NOUN
ftr-344	725	28	with	with	ADP
ftr-344	725	29	the	the	DET
ftr-344	725	30	apparently	apparently	ADV
ftr-344	725	31	uncontroversial	uncontroversial	ADJ
ftr-344	725	32	example	example	NOUN
ftr-344	725	33	of	of	ADP
ftr-344	725	34	"	"	PUNCT
ftr-344	725	35	the	the	DET
ftr-344	725	36	establishment	establishment	NOUN
ftr-344	725	37	of	of	ADP
ftr-344	725	38	separate	separate	ADJ
ftr-344	725	39	schools	school	NOUN
ftr-344	725	40	for	for	ADP
ftr-344	725	41	white	white	ADJ
ftr-344	725	42	and	and	CCONJ
ftr-344	725	43	colored	colored	ADJ
ftr-344	725	44	children	child	NOUN
ftr-344	725	45	.	.	PUNCT
ftr-344	725	46	"	"	PUNCT
ftr-344	726	1	26	26	NUM
ftr-344	726	2	accordingly	accordingly	ADV
ftr-344	726	3	,	,	PUNCT
ftr-344	726	4	in	in	ADP
ftr-344	726	5	1896	1896	NUM
ftr-344	726	6	the	the	DET
ftr-344	726	7	supreme	supreme	PROPN
ftr-344	726	8	court	court	PROPN
ftr-344	726	9	would	would	AUX
ftr-344	726	10	have	have	AUX
ftr-344	726	11	regarded	regard	VERB
ftr-344	726	12	the	the	DET
ftr-344	726	13	constitutionality	constitutionality	NOUN
ftr-344	726	14	of	of	ADP
ftr-344	726	15	racially	racially	ADV
ftr-344	726	16	segregated	segregate	VERB
ftr-344	726	17	public	public	ADJ
ftr-344	726	18	schools	school	NOUN
ftr-344	726	19	as	as	ADP
ftr-344	726	20	an	an	DET
ftr-344	726	21	easy	easy	ADJ
ftr-344	726	22	case	case	NOUN
ftr-344	726	23	.	.	PUNCT
ftr-344	727	1	however	however	ADV
ftr-344	727	2	,	,	PUNCT
ftr-344	727	3	a	a	DET
ftr-344	727	4	series	series	NOUN
ftr-344	727	5	of	of	ADP
ftr-344	727	6	supreme	supreme	PROPN
ftr-344	727	7	court	court	PROPN
ftr-344	727	8	decisions	decision	NOUN
ftr-344	727	9	and	and	CCONJ
ftr-344	727	10	an	an	DET
ftr-344	727	11	altered	altered	ADJ
ftr-344	727	12	social	social	ADJ
ftr-344	727	13	climate	climate	NOUN
ftr-344	727	14	124	124	NUM
ftr-344	727	15	.	.	PUNCT
ftr-344	728	1	the	the	DET
ftr-344	728	2	implication	implication	NOUN
ftr-344	728	3	of	of	ADP
ftr-344	728	4	the	the	DET
ftr-344	728	5	dissent	dissent	NOUN
ftr-344	728	6	is	be	AUX
ftr-344	728	7	to	to	PART
ftr-344	728	8	clearly	clearly	ADV
ftr-344	728	9	subordinate	subordinate	VERB
ftr-344	728	10	culpability	culpability	NOUN
ftr-344	728	11	to	to	ADP
ftr-344	728	12	causation	causation	NOUN
ftr-344	728	13	.	.	PUNCT
ftr-344	729	1	however	however	ADV
ftr-344	729	2	,	,	PUNCT
ftr-344	729	3	the	the	DET
ftr-344	729	4	dissenters	dissenter	NOUN
ftr-344	729	5	conflate	conflate	VERB
ftr-344	729	6	causation	causation	NOUN
ftr-344	729	7	and	and	CCONJ
ftr-344	729	8	culpability	culpability	NOUN
ftr-344	729	9	,	,	PUNCT
ftr-344	729	10	in	in	SCONJ
ftr-344	729	11	that	that	SCONJ
ftr-344	729	12	they	they	PRON
ftr-344	729	13	appear	appear	VERB
ftr-344	729	14	to	to	PART
ftr-344	729	15	believe	believe	VERB
ftr-344	729	16	that	that	SCONJ
ftr-344	729	17	the	the	DET
ftr-344	729	18	drug	drug	NOUN
ftr-344	729	19	companies	company	NOUN
ftr-344	729	20	are	be	AUX
ftr-344	729	21	not	not	PART
ftr-344	729	22	really	really	ADV
ftr-344	729	23	culpable	culpable	ADJ
ftr-344	729	24	since	since	SCONJ
ftr-344	729	25	they	they	PRON
ftr-344	729	26	ca	can	AUX
ftr-344	729	27	n't	not	PART
ftr-344	729	28	be	be	AUX
ftr-344	729	29	shown	show	VERB
ftr-344	729	30	to	to	PART
ftr-344	729	31	have	have	AUX
ftr-344	729	32	caused	cause	VERB
ftr-344	729	33	harm	harm	NOUN
ftr-344	729	34	.	.	PUNCT
ftr-344	730	1	for	for	ADP
ftr-344	730	2	this	this	DET
ftr-344	730	3	reason	reason	NOUN
ftr-344	730	4	we	we	PRON
ftr-344	730	5	use	use	VERB
ftr-344	730	6	the	the	DET
ftr-344	730	7	hedging	hedging	NOUN
ftr-344	730	8	language	language	NOUN
ftr-344	730	9	"	"	PUNCT
ftr-344	730	10	to	to	ADP
ftr-344	730	11	some	some	DET
ftr-344	730	12	extent	extent	NOUN
ftr-344	730	13	.	.	PUNCT
ftr-344	730	14	"	"	PUNCT
ftr-344	731	1	125	125	NUM
ftr-344	731	2	.	.	PUNCT
ftr-344	731	3	plessy	plessy	PROPN
ftr-344	731	4	v.	v.	ADP
ftr-344	731	5	ferguson	ferguson	PROPN
ftr-344	731	6	,	,	PUNCT
ftr-344	731	7	163	163	NUM
ftr-344	731	8	u.s	u.s	PROPN
ftr-344	731	9	.	.	PROPN
ftr-344	731	10	537	537	NUM
ftr-344	731	11	(	(	PUNCT
ftr-344	731	12	1896	1896	NUM
ftr-344	731	13	)	)	PUNCT
ftr-344	731	14	.	.	PUNCT
ftr-344	732	1	126	126	NUM
ftr-344	732	2	.	.	PUNCT
ftr-344	733	1	i	i	PRON
ftr-344	733	2	d.	d.	PROPN
ftr-344	733	3	at	at	ADP
ftr-344	733	4	544	544	NUM
ftr-344	733	5	.	.	PUNCT
ftr-344	733	6	328	328	NUM
ftr-344	734	1	[	[	X
ftr-344	734	2	vol	vol	NOUN
ftr-344	734	3	.	.	PUNCT
ftr-344	735	1	11:5	11:5	NUM
ftr-344	735	2	defining	define	VERB
ftr-344	735	3	income	income	NOUN
ftr-344	735	4	transformed	transform	VERB
ftr-344	735	5	that	that	DET
ftr-344	735	6	easy	easy	ADJ
ftr-344	735	7	case	case	NOUN
ftr-344	735	8	into	into	ADP
ftr-344	735	9	a	a	DET
ftr-344	735	10	hard	hard	ADJ
ftr-344	735	11	case	case	NOUN
ftr-344	735	12	,	,	PUNCT
ftr-344	735	13	culminating	culminate	VERB
ftr-344	735	14	in	in	ADP
ftr-344	735	15	brown	brown	PROPN
ftr-344	735	16	v.	v.	ADP
ftr-344	735	17	board	board	NOUN
ftr-344	735	18	of	of	ADP
ftr-344	735	19	education,'27	education,'27	PROPN
ftr-344	735	20	which	which	PRON
ftr-344	735	21	held	hold	VERB
ftr-344	735	22	segregated	segregated	ADJ
ftr-344	735	23	public	public	ADJ
ftr-344	735	24	schools	school	NOUN
ftr-344	735	25	unconstitutional.128	unconstitutional.128	ADP
ftr-344	735	26	2	2	NUM
ftr-344	735	27	.	.	PUNCT
ftr-344	736	1	the	the	DET
ftr-344	736	2	aptness	aptness	NOUN
ftr-344	736	3	of	of	ADP
ftr-344	736	4	a	a	DET
ftr-344	736	5	legal	legal	ADJ
ftr-344	736	6	definition	definition	NOUN
ftr-344	736	7	we	we	PRON
ftr-344	736	8	can	can	AUX
ftr-344	736	9	now	now	ADV
ftr-344	736	10	define	define	VERB
ftr-344	736	11	the	the	DET
ftr-344	736	12	aptness	aptness	NOUN
ftr-344	736	13	of	of	ADP
ftr-344	736	14	the	the	DET
ftr-344	736	15	definition	definition	NOUN
ftr-344	736	16	of	of	ADP
ftr-344	736	17	a	a	DET
ftr-344	736	18	legal	legal	ADJ
ftr-344	736	19	concept	concept	NOUN
ftr-344	736	20	like	like	ADP
ftr-344	736	21	income	income	NOUN
ftr-344	736	22	as	as	ADP
ftr-344	736	23	its	its	PRON
ftr-344	736	24	tendency	tendency	NOUN
ftr-344	736	25	to	to	PART
ftr-344	736	26	further	further	VERB
ftr-344	736	27	the	the	DET
ftr-344	736	28	goals	goal	NOUN
ftr-344	736	29	or	or	CCONJ
ftr-344	736	30	values	value	NOUN
ftr-344	736	31	that	that	PRON
ftr-344	736	32	constitute	constitute	VERB
ftr-344	736	33	a	a	DET
ftr-344	736	34	field	field	NOUN
ftr-344	736	35	of	of	ADP
ftr-344	736	36	law	law	NOUN
ftr-344	736	37	.	.	PUNCT
ftr-344	737	1	by	by	ADP
ftr-344	737	2	so	so	ADV
ftr-344	737	3	doing	do	VERB
ftr-344	737	4	,	,	PUNCT
ftr-344	737	5	an	an	DET
ftr-344	737	6	apt	apt	ADJ
ftr-344	737	7	definition	definition	NOUN
ftr-344	737	8	will	will	AUX
ftr-344	737	9	generate	generate	VERB
ftr-344	737	10	a	a	DET
ftr-344	737	11	preponderance	preponderance	NOUN
ftr-344	737	12	of	of	ADP
ftr-344	737	13	easy	easy	ADJ
ftr-344	737	14	applications	application	NOUN
ftr-344	737	15	,	,	PUNCT
ftr-344	737	16	in	in	ADP
ftr-344	737	17	which	which	PRON
ftr-344	737	18	the	the	DET
ftr-344	737	19	goals	goal	NOUN
ftr-344	737	20	and	and	CCONJ
ftr-344	737	21	values	value	NOUN
ftr-344	737	22	served	serve	VERB
ftr-344	737	23	by	by	ADP
ftr-344	737	24	the	the	DET
ftr-344	737	25	definition	definition	NOUN
ftr-344	737	26	point	point	NOUN
ftr-344	737	27	toward	toward	ADP
ftr-344	737	28	the	the	DET
ftr-344	737	29	same	same	ADJ
ftr-344	737	30	conclusion	conclusion	NOUN
ftr-344	737	31	.	.	PUNCT
ftr-344	738	1	it	it	PRON
ftr-344	738	2	bears	bear	VERB
ftr-344	738	3	emphasizing	emphasize	VERB
ftr-344	738	4	that	that	SCONJ
ftr-344	738	5	"	"	PUNCT
ftr-344	738	6	preponderance	preponderance	NOUN
ftr-344	738	7	"	"	PUNCT
ftr-344	738	8	is	be	AUX
ftr-344	738	9	,	,	PUNCT
ftr-344	738	10	as	as	SCONJ
ftr-344	738	11	the	the	DET
ftr-344	738	12	word	word	NOUN
ftr-344	738	13	suggests	suggest	VERB
ftr-344	738	14	,	,	PUNCT
ftr-344	738	15	a	a	DET
ftr-344	738	16	relative	relative	ADJ
ftr-344	738	17	measure	measure	NOUN
ftr-344	738	18	.	.	PUNCT
ftr-344	739	1	some	some	DET
ftr-344	739	2	apt	apt	ADJ
ftr-344	739	3	definitions	definition	NOUN
ftr-344	739	4	will	will	AUX
ftr-344	739	5	generate	generate	VERB
ftr-344	739	6	more	more	ADJ
ftr-344	739	7	controversial	controversial	ADJ
ftr-344	739	8	applications	application	NOUN
ftr-344	739	9	than	than	ADP
ftr-344	739	10	others	other	NOUN
ftr-344	739	11	,	,	PUNCT
ftr-344	739	12	as	as	SCONJ
ftr-344	739	13	the	the	DET
ftr-344	739	14	discussion	discussion	NOUN
ftr-344	739	15	of	of	ADP
ftr-344	739	16	rules	rule	NOUN
ftr-344	739	17	and	and	CCONJ
ftr-344	739	18	standards	standard	NOUN
ftr-344	739	19	in	in	ADP
ftr-344	739	20	the	the	DET
ftr-344	739	21	next	next	ADJ
ftr-344	739	22	section	section	NOUN
ftr-344	739	23	will	will	AUX
ftr-344	739	24	illustrate	illustrate	VERB
ftr-344	739	25	.	.	PUNCT
ftr-344	740	1	however	however	ADV
ftr-344	740	2	,	,	PUNCT
ftr-344	740	3	when	when	SCONJ
ftr-344	740	4	a	a	DET
ftr-344	740	5	definition	definition	NOUN
ftr-344	740	6	is	be	AUX
ftr-344	740	7	apt	apt	ADJ
ftr-344	740	8	easy	easy	ADJ
ftr-344	740	9	applications	application	NOUN
ftr-344	740	10	preponderate	preponderate	NOUN
ftr-344	740	11	.	.	PUNCT
ftr-344	741	1	as	as	ADP
ftr-344	741	2	an	an	DET
ftr-344	741	3	example	example	NOUN
ftr-344	741	4	of	of	ADP
ftr-344	741	5	an	an	DET
ftr-344	741	6	apt	apt	ADJ
ftr-344	741	7	definition	definition	NOUN
ftr-344	741	8	,	,	PUNCT
ftr-344	741	9	consider	consider	VERB
ftr-344	741	10	"	"	PUNCT
ftr-344	741	11	cause	cause	VERB
ftr-344	741	12	"	"	PUNCT
ftr-344	741	13	in	in	ADP
ftr-344	741	14	criminal	criminal	ADJ
ftr-344	741	15	law	law	NOUN
ftr-344	741	16	.	.	PUNCT
ftr-344	742	1	the	the	DET
ftr-344	742	2	model	model	NOUN
ftr-344	742	3	penal	penal	PROPN
ftr-344	742	4	code	code	NOUN
ftr-344	742	5	provides	provide	VERB
ftr-344	742	6	that	that	SCONJ
ftr-344	742	7	"	"	PUNCT
ftr-344	742	8	[	[	X
ftr-344	742	9	c]onduct	c]onduct	NOUN
ftr-344	742	10	is	be	AUX
ftr-344	742	11	the	the	DET
ftr-344	742	12	cause	cause	NOUN
ftr-344	742	13	of	of	ADP
ftr-344	742	14	a	a	DET
ftr-344	742	15	result	result	NOUN
ftr-344	742	16	when	when	SCONJ
ftr-344	742	17	it	it	PRON
ftr-344	742	18	is	be	AUX
ftr-344	742	19	an	an	DET
ftr-344	742	20	antecedent	antecedent	NOUN
ftr-344	742	21	but	but	CCONJ
ftr-344	742	22	for	for	ADP
ftr-344	742	23	which	which	PRON
ftr-344	742	24	the	the	DET
ftr-344	742	25	result	result	NOUN
ftr-344	742	26	in	in	ADP
ftr-344	742	27	question	question	NOUN
ftr-344	742	28	would	would	AUX
ftr-344	742	29	not	not	PART
ftr-344	742	30	have	have	AUX
ftr-344	742	31	occurred	occur	VERB
ftr-344	742	32	.	.	PUNCT
ftr-344	742	33	"	"	PUNCT
ftr-344	743	1	2	2	NUM
ftr-344	743	2	9	9	NUM
ftr-344	743	3	this	this	DET
ftr-344	743	4	definition	definition	NOUN
ftr-344	743	5	is	be	AUX
ftr-344	743	6	notoriously	notoriously	ADV
ftr-344	743	7	underand	underand	NOUN
ftr-344	743	8	over	over	ADP
ftr-344	743	9	-	-	PUNCT
ftr-344	743	10	inclusive	inclusive	NOUN
ftr-344	743	11	.	.	PUNCT
ftr-344	744	1	nonetheless	nonetheless	ADV
ftr-344	744	2	,	,	PUNCT
ftr-344	744	3	the	the	DET
ftr-344	744	4	but	but	CCONJ
ftr-344	744	5	-	-	PUNCT
ftr-344	744	6	for	for	ADP
ftr-344	744	7	definition	definition	NOUN
ftr-344	744	8	of	of	ADP
ftr-344	744	9	cause	cause	NOUN
ftr-344	744	10	works	work	NOUN
ftr-344	744	11	terrifically	terrifically	ADV
ftr-344	744	12	well	well	ADV
ftr-344	744	13	in	in	ADP
ftr-344	744	14	reliably	reliably	ADV
ftr-344	744	15	identifying	identify	VERB
ftr-344	744	16	causal	causal	ADJ
ftr-344	744	17	behavior	behavior	NOUN
ftr-344	744	18	that	that	PRON
ftr-344	744	19	we	we	PRON
ftr-344	744	20	wish	wish	VERB
ftr-344	744	21	to	to	PART
ftr-344	744	22	punish	punish	VERB
ftr-344	744	23	as	as	ADP
ftr-344	744	24	criminal	criminal	ADJ
ftr-344	744	25	,	,	PUNCT
ftr-344	744	26	and	and	CCONJ
ftr-344	744	27	it	it	PRON
ftr-344	744	28	works	work	VERB
ftr-344	744	29	well	well	ADV
ftr-344	744	30	because	because	SCONJ
ftr-344	744	31	it	it	PRON
ftr-344	744	32	is	be	AUX
ftr-344	744	33	apt	apt	ADJ
ftr-344	744	34	.	.	PUNCT
ftr-344	745	1	it	it	PRON
ftr-344	745	2	succeeds	succeed	VERB
ftr-344	745	3	in	in	ADP
ftr-344	745	4	both	both	PRON
ftr-344	745	5	of	of	ADP
ftr-344	745	6	the	the	DET
ftr-344	745	7	senses	sense	NOUN
ftr-344	745	8	identified	identify	VERB
ftr-344	745	9	above	above	ADV
ftr-344	745	10	:	:	PUNCT
ftr-344	745	11	first	first	ADV
ftr-344	745	12	,	,	PUNCT
ftr-344	745	13	the	the	DET
ftr-344	745	14	definition	definition	NOUN
ftr-344	745	15	can	can	AUX
ftr-344	745	16	be	be	AUX
ftr-344	745	17	demonstrated	demonstrate	VERB
ftr-344	745	18	to	to	PART
ftr-344	745	19	serve	serve	VERB
ftr-344	745	20	effectively	effectively	ADV
ftr-344	745	21	all	all	PRON
ftr-344	745	22	of	of	ADP
ftr-344	745	23	the	the	DET
ftr-344	745	24	core	core	ADJ
ftr-344	745	25	values	value	NOUN
ftr-344	745	26	of	of	ADP
ftr-344	745	27	criminal	criminal	ADJ
ftr-344	745	28	law	law	NOUN
ftr-344	745	29	:	:	PUNCT
ftr-344	745	30	retribution	retribution	NOUN
ftr-344	745	31	,	,	PUNCT
ftr-344	745	32	utility	utility	NOUN
ftr-344	745	33	,	,	PUNCT
ftr-344	745	34	and	and	CCONJ
ftr-344	745	35	autonomy	autonomy	NOUN
ftr-344	745	36	.	.	PUNCT
ftr-344	746	1	second	second	ADJ
ftr-344	746	2	,	,	PUNCT
ftr-344	746	3	because	because	SCONJ
ftr-344	746	4	it	it	PRON
ftr-344	746	5	furthers	further	VERB
ftr-344	746	6	the	the	DET
ftr-344	746	7	core	core	ADJ
ftr-344	746	8	values	value	NOUN
ftr-344	746	9	of	of	ADP
ftr-344	746	10	criminal	criminal	ADJ
ftr-344	746	11	law	law	NOUN
ftr-344	746	12	so	so	ADV
ftr-344	746	13	well	well	ADV
ftr-344	746	14	,	,	PUNCT
ftr-344	746	15	those	those	DET
ftr-344	746	16	values	value	NOUN
ftr-344	746	17	all	all	DET
ftr-344	746	18	point	point	VERB
ftr-344	746	19	toward	toward	ADP
ftr-344	746	20	the	the	DET
ftr-344	746	21	same	same	ADJ
ftr-344	746	22	conclusion	conclusion	NOUN
ftr-344	746	23	regarding	regard	VERB
ftr-344	746	24	causation	causation	NOUN
ftr-344	746	25	in	in	ADP
ftr-344	746	26	the	the	DET
ftr-344	746	27	great	great	ADJ
ftr-344	746	28	run	run	NOUN
ftr-344	746	29	of	of	ADP
ftr-344	746	30	situations	situation	NOUN
ftr-344	746	31	,	,	PUNCT
ftr-344	746	32	while	while	SCONJ
ftr-344	746	33	holding	hold	VERB
ftr-344	746	34	controversial	controversial	ADJ
ftr-344	746	35	applications	application	NOUN
ftr-344	746	36	(	(	PUNCT
ftr-344	746	37	where	where	SCONJ
ftr-344	746	38	the	the	DET
ftr-344	746	39	core	core	NOUN
ftr-344	746	40	values	value	NOUN
ftr-344	746	41	point	point	VERB
ftr-344	746	42	toward	toward	ADP
ftr-344	746	43	different	different	ADJ
ftr-344	746	44	conclusions	conclusion	NOUN
ftr-344	746	45	regarding	regard	VERB
ftr-344	746	46	causation	causation	NOUN
ftr-344	746	47	)	)	PUNCT
ftr-344	746	48	to	to	ADP
ftr-344	746	49	an	an	DET
ftr-344	746	50	acceptable	acceptable	ADJ
ftr-344	746	51	level	level	NOUN
ftr-344	746	52	.	.	PUNCT
ftr-344	747	1	we	we	PRON
ftr-344	747	2	can	can	AUX
ftr-344	747	3	contrast	contrast	VERB
ftr-344	747	4	the	the	DET
ftr-344	747	5	aptness	aptness	NOUN
ftr-344	747	6	of	of	ADP
ftr-344	747	7	but	but	CCONJ
ftr-344	747	8	-	-	PUNCT
ftr-344	747	9	for	for	ADP
ftr-344	747	10	causation	causation	NOUN
ftr-344	747	11	by	by	ADP
ftr-344	747	12	comparing	compare	VERB
ftr-344	747	13	it	it	PRON
ftr-344	747	14	to	to	ADP
ftr-344	747	15	a	a	DET
ftr-344	747	16	famously	famously	ADV
ftr-344	747	17	inapt	inapt	ADJ
ftr-344	747	18	definition	definition	NOUN
ftr-344	747	19	:	:	PUNCT
ftr-344	747	20	the	the	DET
ftr-344	747	21	specification	specification	NOUN
ftr-344	747	22	of	of	ADP
ftr-344	747	23	the	the	DET
ftr-344	747	24	crime	crime	NOUN
ftr-344	747	25	of	of	ADP
ftr-344	747	26	"	"	PUNCT
ftr-344	747	27	vagrancy	vagrancy	NOUN
ftr-344	747	28	"	"	PUNCT
ftr-344	747	29	in	in	ADP
ftr-344	747	30	a	a	DET
ftr-344	747	31	jacksonville	jacksonville	NOUN
ftr-344	747	32	,	,	PUNCT
ftr-344	747	33	florida	florida	PROPN
ftr-344	747	34	ordinance	ordinance	NOUN
ftr-344	747	35	struck	strike	VERB
ftr-344	747	36	down	down	ADP
ftr-344	747	37	as	as	ADV
ftr-344	747	38	unconstitutionally	unconstitutionally	ADV
ftr-344	747	39	vague	vague	ADJ
ftr-344	747	40	in	in	ADP
ftr-344	747	41	the	the	DET
ftr-344	747	42	1972	1972	NUM
ftr-344	747	43	case	case	NOUN
ftr-344	747	44	papachristou	papachristou	NOUN
ftr-344	747	45	v.	v.	ADP
ftr-344	747	46	city	city	NOUN
ftr-344	747	47	of	of	ADP
ftr-344	747	48	jacksonville.13	jacksonville.13	PROPN
ftr-344	747	49	0	0	PUNCT
ftr-344	748	1	the	the	DET
ftr-344	748	2	language	language	NOUN
ftr-344	748	3	of	of	ADP
ftr-344	748	4	the	the	DET
ftr-344	748	5	ordinance	ordinance	NOUN
ftr-344	748	6	was	be	AUX
ftr-344	748	7	so	so	ADV
ftr-344	748	8	vague	vague	ADJ
ftr-344	748	9	that	that	SCONJ
ftr-344	748	10	it	it	PRON
ftr-344	748	11	failed	fail	VERB
ftr-344	748	12	"	"	PUNCT
ftr-344	748	13	to	to	PART
ftr-344	748	14	give	give	VERB
ftr-344	748	15	notice	notice	NOUN
ftr-344	748	16	of	of	ADP
ftr-344	748	17	conduct	conduct	NOUN
ftr-344	748	18	to	to	PART
ftr-344	748	19	be	be	AUX
ftr-344	748	20	avoided	avoid	VERB
ftr-344	748	21	"	"	PUNCT
ftr-344	748	22	'	'	NUM
ftr-344	748	23	3	3	NUM
ftr-344	748	24	'	'	PUNCT
ftr-344	748	25	and	and	CCONJ
ftr-344	748	26	thereby	thereby	ADV
ftr-344	748	27	placed	place	VERB
ftr-344	748	28	"	"	PUNCT
ftr-344	748	29	unfettered	unfettered	ADJ
ftr-344	748	30	discretion	discretion	NOUN
ftr-344	748	31	...	...	PUNCT
ftr-344	748	32	in	in	ADP
ftr-344	748	33	the	the	DET
ftr-344	748	34	hands	hand	NOUN
ftr-344	748	35	of	of	ADP
ftr-344	748	36	the	the	PRON
ftr-344	748	37	.	.	PUNCT
ftr-344	748	38	.	.	PUNCT
ftr-344	748	39	.	.	PUNCT
ftr-344	749	1	police	police	NOUN
ftr-344	749	2	,	,	PUNCT
ftr-344	749	3	"	"	PUNCT
ftr-344	749	4	3	3	NUM
ftr-344	749	5	2	2	NUM
ftr-344	749	6	transmuting	transmute	VERB
ftr-344	749	7	all	all	DET
ftr-344	749	8	sorts	sort	NOUN
ftr-344	749	9	of	of	ADP
ftr-344	749	10	ordinary	ordinary	ADJ
ftr-344	749	11	conduct	conduct	NOUN
ftr-344	749	12	into	into	ADP
ftr-344	749	13	potential	potential	ADJ
ftr-344	749	14	violations	violation	NOUN
ftr-344	749	15	of	of	ADP
ftr-344	749	16	the	the	DET
ftr-344	749	17	law	law	NOUN
ftr-344	749	18	,	,	PUNCT
ftr-344	749	19	depending	depend	VERB
ftr-344	749	20	on	on	ADP
ftr-344	749	21	whether	whether	SCONJ
ftr-344	749	22	the	the	DET
ftr-344	749	23	police	police	NOUN
ftr-344	749	24	wished	wish	VERB
ftr-344	749	25	to	to	PART
ftr-344	749	26	respect	respect	VERB
ftr-344	749	27	the	the	DET
ftr-344	749	28	autonomy	autonomy	NOUN
ftr-344	749	29	of	of	ADP
ftr-344	749	30	the	the	DET
ftr-344	749	31	individual	individual	NOUN
ftr-344	749	32	or	or	CCONJ
ftr-344	749	33	saw	see	VERB
ftr-344	749	34	the	the	DET
ftr-344	749	35	individual	individual	NOUN
ftr-344	749	36	as	as	ADP
ftr-344	749	37	a	a	DET
ftr-344	749	38	threat	threat	NOUN
ftr-344	749	39	to	to	ADP
ftr-344	749	40	the	the	DET
ftr-344	749	41	social	social	ADJ
ftr-344	749	42	127	127	NUM
ftr-344	749	43	.	.	PUNCT
ftr-344	750	1	brown	brown	PROPN
ftr-344	750	2	v.	v.	ADP
ftr-344	750	3	board	board	PROPN
ftr-344	750	4	of	of	ADP
ftr-344	750	5	education	education	NOUN
ftr-344	750	6	,	,	PUNCT
ftr-344	750	7	347	347	NUM
ftr-344	750	8	u.s	u.s	PROPN
ftr-344	750	9	.	.	PROPN
ftr-344	750	10	483	483	NUM
ftr-344	750	11	(	(	PUNCT
ftr-344	750	12	1954	1954	NUM
ftr-344	750	13	)	)	PUNCT
ftr-344	750	14	.	.	PUNCT
ftr-344	751	1	128	128	X
ftr-344	751	2	.	.	PUNCT
ftr-344	752	1	see	see	VERB
ftr-344	752	2	generally	generally	ADV
ftr-344	752	3	richard	richard	PROPN
ftr-344	752	4	kluger	kluger	PROPN
ftr-344	752	5	.	.	PUNCT
ftr-344	753	1	simple	simple	ADJ
ftr-344	753	2	justice	justice	NOUN
ftr-344	753	3	:	:	PUNCT
ftr-344	753	4	the	the	DET
ftr-344	753	5	history	history	NOUN
ftr-344	753	6	of	of	ADP
ftr-344	753	7	brown	brown	PROPN
ftr-344	753	8	v.	v.	ADP
ftr-344	753	9	board	board	PROPN
ftr-344	753	10	of	of	ADP
ftr-344	753	11	education	education	NOUN
ftr-344	753	12	and	and	CCONJ
ftr-344	753	13	black	black	PROPN
ftr-344	753	14	america	america	PROPN
ftr-344	753	15	's	's	PART
ftr-344	753	16	struggle	struggle	NOUN
ftr-344	753	17	for	for	ADP
ftr-344	753	18	equality	equality	NOUN
ftr-344	753	19	(	(	PUNCT
ftr-344	753	20	1975	1975	NUM
ftr-344	753	21	)	)	PUNCT
ftr-344	753	22	.	.	PUNCT
ftr-344	754	1	129	129	NUM
ftr-344	754	2	.	.	PUNCT
ftr-344	755	1	model	model	PROPN
ftr-344	755	2	penal	penal	PROPN
ftr-344	755	3	code	code	NOUN
ftr-344	755	4	§	§	PROPN
ftr-344	755	5	2.03(1)(a	2.03(1)(a	NUM
ftr-344	755	6	)	)	PUNCT
ftr-344	755	7	(	(	PUNCT
ftr-344	755	8	proposed	propose	VERB
ftr-344	755	9	official	official	ADJ
ftr-344	755	10	draft	draft	NOUN
ftr-344	755	11	1961	1961	NUM
ftr-344	755	12	)	)	PUNCT
ftr-344	755	13	.	.	PUNCT
ftr-344	756	1	130	130	NUM
ftr-344	756	2	.	.	PUNCT
ftr-344	756	3	papachristou	papachristou	PROPN
ftr-344	756	4	v.	v.	ADP
ftr-344	756	5	city	city	PROPN
ftr-344	756	6	of	of	ADP
ftr-344	756	7	jacksonville	jacksonville	PROPN
ftr-344	756	8	,	,	PUNCT
ftr-344	756	9	405	405	NUM
ftr-344	756	10	u.s	u.s	PROPN
ftr-344	756	11	.	.	PROPN
ftr-344	756	12	156	156	NUM
ftr-344	756	13	(	(	PUNCT
ftr-344	756	14	1972	1972	NUM
ftr-344	756	15	)	)	PUNCT
ftr-344	756	16	.	.	PUNCT
ftr-344	757	1	131	131	X
ftr-344	757	2	.	.	PUNCT
ftr-344	758	1	i	i	PRON
ftr-344	758	2	d.	d.	PROPN
ftr-344	758	3	at	at	ADP
ftr-344	758	4	166	166	NUM
ftr-344	758	5	.	.	PUNCT
ftr-344	759	1	132	132	NUM
ftr-344	759	2	.	.	PUNCT
ftr-344	760	1	i	i	PRON
ftr-344	760	2	d.	d.	PROPN
ftr-344	760	3	at	at	ADP
ftr-344	760	4	168	168	NUM
ftr-344	760	5	.	.	PUNCT
ftr-344	761	1	2011	2011	NUM
ftr-344	761	2	]	]	PUNCT
ftr-344	761	3	329	329	NUM
ftr-344	761	4	florida	florida	PROPN
ftr-344	761	5	tax	tax	NOUN
ftr-344	761	6	review	review	NOUN
ftr-344	761	7	order	order	NOUN
ftr-344	761	8	.	.	PUNCT
ftr-344	762	1	consequently	consequently	ADV
ftr-344	762	2	,	,	PUNCT
ftr-344	762	3	there	there	PRON
ftr-344	762	4	were	be	VERB
ftr-344	762	5	virtually	virtually	ADV
ftr-344	762	6	no	no	DET
ftr-344	762	7	easy	easy	ADJ
ftr-344	762	8	applications	application	NOUN
ftr-344	762	9	.	.	PUNCT
ftr-344	763	1	and	and	CCONJ
ftr-344	763	2	the	the	DET
ftr-344	763	3	reason	reason	NOUN
ftr-344	763	4	for	for	ADP
ftr-344	763	5	the	the	DET
ftr-344	763	6	defect	defect	NOUN
ftr-344	763	7	is	be	AUX
ftr-344	763	8	found	find	VERB
ftr-344	763	9	in	in	ADP
ftr-344	763	10	a	a	DET
ftr-344	763	11	single	single	ADJ
ftr-344	763	12	paragraph	paragraph	NOUN
ftr-344	763	13	early	early	ADV
ftr-344	763	14	in	in	ADP
ftr-344	763	15	the	the	DET
ftr-344	763	16	court	court	NOUN
ftr-344	763	17	's	's	PART
ftr-344	763	18	opinion	opinion	NOUN
ftr-344	763	19	,	,	PUNCT
ftr-344	763	20	where	where	SCONJ
ftr-344	763	21	it	it	PRON
ftr-344	763	22	notes	note	VERB
ftr-344	763	23	that	that	SCONJ
ftr-344	763	24	the	the	DET
ftr-344	763	25	statute	statute	NOUN
ftr-344	763	26	was	be	AUX
ftr-344	763	27	"	"	PUNCT
ftr-344	763	28	derived	derive	VERB
ftr-344	763	29	from	from	ADP
ftr-344	763	30	early	early	ADJ
ftr-344	763	31	english	english	ADJ
ftr-344	763	32	law	law	NOUN
ftr-344	763	33	"	"	PUNCT
ftr-344	763	34	designed	design	VERB
ftr-344	763	35	to	to	PART
ftr-344	763	36	address	address	VERB
ftr-344	763	37	"	"	PUNCT
ftr-344	763	38	labor	labor	NOUN
ftr-344	763	39	shortages	shortage	NOUN
ftr-344	763	40	"	"	PUNCT
ftr-344	763	41	caused	cause	VERB
ftr-344	763	42	by	by	ADP
ftr-344	763	43	the	the	DET
ftr-344	763	44	"	"	PUNCT
ftr-344	763	45	breakup	breakup	NOUN
ftr-344	763	46	of	of	ADP
ftr-344	763	47	feudal	feudal	ADJ
ftr-344	763	48	estates	estate	NOUN
ftr-344	763	49	,	,	PUNCT
ftr-344	763	50	"	"	PUNCT
ftr-344	763	51	and	and	CCONJ
ftr-344	763	52	subsequently	subsequently	ADV
ftr-344	763	53	"	"	PUNCT
ftr-344	763	54	became	become	VERB
ftr-344	763	55	criminal	criminal	ADJ
ftr-344	763	56	aspects	aspect	NOUN
ftr-344	763	57	of	of	ADP
ftr-344	763	58	the	the	DET
ftr-344	763	59	poor	poor	ADJ
ftr-344	763	60	laws	law	NOUN
ftr-344	763	61	.	.	PUNCT
ftr-344	764	1	"1	"1	NOUN
ftr-344	764	2	33	33	NUM
ftr-344	764	3	thus	thus	ADV
ftr-344	764	4	,	,	PUNCT
ftr-344	764	5	however	however	ADV
ftr-344	764	6	apt	apt	ADJ
ftr-344	764	7	the	the	DET
ftr-344	764	8	language	language	NOUN
ftr-344	764	9	might	might	AUX
ftr-344	764	10	have	have	AUX
ftr-344	764	11	been	be	AUX
ftr-344	764	12	given	give	VERB
ftr-344	764	13	the	the	DET
ftr-344	764	14	historical	historical	ADJ
ftr-344	764	15	goals	goal	NOUN
ftr-344	764	16	and	and	CCONJ
ftr-344	764	17	values	value	NOUN
ftr-344	764	18	promoted	promote	VERB
ftr-344	764	19	by	by	ADP
ftr-344	764	20	the	the	DET
ftr-344	764	21	english	english	PROPN
ftr-344	764	22	vagrancy	vagrancy	PROPN
ftr-344	764	23	statutes	statute	NOUN
ftr-344	764	24	,	,	PUNCT
ftr-344	764	25	those	those	DET
ftr-344	764	26	specific	specific	ADJ
ftr-344	764	27	goals	goal	NOUN
ftr-344	764	28	and	and	CCONJ
ftr-344	764	29	values	value	NOUN
ftr-344	764	30	no	no	ADV
ftr-344	764	31	longer	long	ADV
ftr-344	764	32	obtained	obtain	VERB
ftr-344	764	33	in	in	ADP
ftr-344	764	34	late	late	ADJ
ftr-344	764	35	twentieth	twentieth	ADJ
ftr-344	764	36	-	-	PUNCT
ftr-344	764	37	century	century	NOUN
ftr-344	764	38	florida	florida	PROPN
ftr-344	764	39	.	.	PUNCT
ftr-344	765	1	3	3	X
ftr-344	765	2	.	.	X
ftr-344	765	3	rules	rule	NOUN
ftr-344	765	4	and	and	CCONJ
ftr-344	765	5	standards	standard	NOUN
ftr-344	765	6	our	our	PRON
ftr-344	765	7	claim	claim	NOUN
ftr-344	765	8	that	that	SCONJ
ftr-344	765	9	an	an	DET
ftr-344	765	10	apt	apt	ADJ
ftr-344	765	11	legal	legal	ADJ
ftr-344	765	12	definition	definition	NOUN
ftr-344	765	13	generates	generate	VERB
ftr-344	765	14	predominantly	predominantly	ADV
ftr-344	765	15	easy	easy	ADJ
ftr-344	765	16	applications	application	NOUN
ftr-344	765	17	requires	require	VERB
ftr-344	765	18	some	some	DET
ftr-344	765	19	further	further	ADJ
ftr-344	765	20	clarification	clarification	NOUN
ftr-344	765	21	.	.	PUNCT
ftr-344	766	1	specifically	specifically	ADV
ftr-344	766	2	,	,	PUNCT
ftr-344	766	3	we	we	PRON
ftr-344	766	4	need	need	VERB
ftr-344	766	5	to	to	PART
ftr-344	766	6	attend	attend	VERB
ftr-344	766	7	to	to	ADP
ftr-344	766	8	two	two	NUM
ftr-344	766	9	types	type	NOUN
ftr-344	766	10	of	of	ADP
ftr-344	766	11	formulations	formulation	NOUN
ftr-344	766	12	:	:	PUNCT
ftr-344	766	13	rules	rule	NOUN
ftr-344	766	14	and	and	CCONJ
ftr-344	766	15	standards	standard	NOUN
ftr-344	766	16	.	.	PUNCT
ftr-344	767	1	a	a	DET
ftr-344	767	2	rule	rule	NOUN
ftr-344	767	3	can	can	AUX
ftr-344	767	4	be	be	AUX
ftr-344	767	5	likened	liken	VERB
ftr-344	767	6	to	to	ADP
ftr-344	767	7	an	an	DET
ftr-344	767	8	on	on	ADP
ftr-344	767	9	-	-	PUNCT
ftr-344	767	10	off	off	ADP
ftr-344	767	11	light	light	ADJ
ftr-344	767	12	switch	switch	NOUN
ftr-344	767	13	:	:	PUNCT
ftr-344	767	14	it	it	PRON
ftr-344	767	15	is	be	AUX
ftr-344	767	16	formal	formal	ADJ
ftr-344	767	17	,	,	PUNCT
ftr-344	767	18	and	and	CCONJ
ftr-344	767	19	in	in	ADP
ftr-344	767	20	the	the	DET
ftr-344	767	21	great	great	ADJ
ftr-344	767	22	majority	majority	NOUN
ftr-344	767	23	of	of	ADP
ftr-344	767	24	circumstances	circumstance	NOUN
ftr-344	767	25	the	the	DET
ftr-344	767	26	rule	rule	NOUN
ftr-344	767	27	either	either	CCONJ
ftr-344	767	28	clearly	clearly	ADV
ftr-344	767	29	applies	apply	VERB
ftr-344	767	30	or	or	CCONJ
ftr-344	767	31	clearly	clearly	ADV
ftr-344	767	32	does	do	VERB
ftr-344	767	33	not	not	PART
ftr-344	767	34	.	.	PUNCT
ftr-344	768	1	a	a	DET
ftr-344	768	2	statute	statute	NOUN
ftr-344	768	3	of	of	ADP
ftr-344	768	4	limitations	limitation	NOUN
ftr-344	768	5	is	be	AUX
ftr-344	768	6	a	a	DET
ftr-344	768	7	familiar	familiar	ADJ
ftr-344	768	8	example	example	NOUN
ftr-344	768	9	.	.	PUNCT
ftr-344	769	1	by	by	ADP
ftr-344	769	2	contrast	contrast	NOUN
ftr-344	769	3	,	,	PUNCT
ftr-344	769	4	a	a	DET
ftr-344	769	5	standard	standard	NOUN
ftr-344	769	6	acts	act	VERB
ftr-344	769	7	like	like	ADP
ftr-344	769	8	a	a	DET
ftr-344	769	9	dimmer	dimmer	NOUN
ftr-344	769	10	switch	switch	NOUN
ftr-344	769	11	for	for	ADP
ftr-344	769	12	a	a	DET
ftr-344	769	13	light	light	NOUN
ftr-344	769	14	:	:	PUNCT
ftr-344	769	15	it	it	PRON
ftr-344	769	16	allows	allow	VERB
ftr-344	769	17	for	for	ADP
ftr-344	769	18	infinite	infinite	ADJ
ftr-344	769	19	gradation	gradation	NOUN
ftr-344	769	20	between	between	ADP
ftr-344	769	21	on	on	ADP
ftr-344	769	22	and	and	CCONJ
ftr-344	769	23	off	off	ADV
ftr-344	769	24	.	.	PUNCT
ftr-344	770	1	application	application	NOUN
ftr-344	770	2	of	of	ADP
ftr-344	770	3	a	a	DET
ftr-344	770	4	standard	standard	NOUN
ftr-344	770	5	tends	tend	VERB
ftr-344	770	6	to	to	PART
ftr-344	770	7	be	be	AUX
ftr-344	770	8	contextual	contextual	ADJ
ftr-344	770	9	and	and	CCONJ
ftr-344	770	10	fact	fact	NOUN
ftr-344	770	11	-	-	PUNCT
ftr-344	770	12	sensitive	sensitive	ADJ
ftr-344	770	13	.	.	PUNCT
ftr-344	771	1	examples	example	NOUN
ftr-344	771	2	include	include	VERB
ftr-344	771	3	negligence	negligence	NOUN
ftr-344	771	4	(	(	PUNCT
ftr-344	771	5	lack	lack	NOUN
ftr-344	771	6	of	of	ADP
ftr-344	771	7	reasonable	reasonable	ADJ
ftr-344	771	8	care	care	NOUN
ftr-344	771	9	)	)	PUNCT
ftr-344	771	10	in	in	ADP
ftr-344	771	11	tort	tort	NOUN
ftr-344	771	12	law	law	NOUN
ftr-344	771	13	.	.	PUNCT
ftr-344	772	1	if	if	SCONJ
ftr-344	772	2	a	a	DET
ftr-344	772	3	field	field	NOUN
ftr-344	772	4	of	of	ADP
ftr-344	772	5	law	law	NOUN
ftr-344	772	6	is	be	AUX
ftr-344	772	7	constituted	constitute	VERB
ftr-344	772	8	by	by	ADP
ftr-344	772	9	a	a	DET
ftr-344	772	10	particular	particular	ADJ
ftr-344	772	11	set	set	NOUN
ftr-344	772	12	of	of	ADP
ftr-344	772	13	goals	goal	NOUN
ftr-344	772	14	and	and	CCONJ
ftr-344	772	15	values	value	NOUN
ftr-344	772	16	,	,	PUNCT
ftr-344	772	17	then	then	ADV
ftr-344	772	18	we	we	PRON
ftr-344	772	19	can	can	AUX
ftr-344	772	20	understand	understand	VERB
ftr-344	772	21	the	the	DET
ftr-344	772	22	difference	difference	NOUN
ftr-344	772	23	between	between	ADP
ftr-344	772	24	rules	rule	NOUN
ftr-344	772	25	and	and	CCONJ
ftr-344	772	26	standards	standard	NOUN
ftr-344	772	27	from	from	ADP
ftr-344	772	28	that	that	DET
ftr-344	772	29	perspective	perspective	NOUN
ftr-344	772	30	.	.	PUNCT
ftr-344	773	1	insofar	insofar	ADV
ftr-344	773	2	as	as	ADP
ftr-344	773	3	a	a	DET
ftr-344	773	4	definition	definition	NOUN
ftr-344	773	5	within	within	ADP
ftr-344	773	6	the	the	DET
ftr-344	773	7	field	field	NOUN
ftr-344	773	8	promotes	promote	VERB
ftr-344	773	9	fewer	few	ADJ
ftr-344	773	10	than	than	ADP
ftr-344	773	11	all	all	DET
ftr-344	773	12	the	the	DET
ftr-344	773	13	goals	goal	NOUN
ftr-344	773	14	and	and	CCONJ
ftr-344	773	15	values	value	NOUN
ftr-344	773	16	or	or	CCONJ
ftr-344	773	17	rests	rest	VERB
ftr-344	773	18	on	on	ADP
ftr-344	773	19	a	a	DET
ftr-344	773	20	particular	particular	ADJ
ftr-344	773	21	priority	priority	NOUN
ftr-344	773	22	among	among	ADP
ftr-344	773	23	the	the	DET
ftr-344	773	24	values	value	NOUN
ftr-344	773	25	,	,	PUNCT
ftr-344	773	26	it	it	PRON
ftr-344	773	27	will	will	AUX
ftr-344	773	28	seem	seem	VERB
ftr-344	773	29	rule	rule	NOUN
ftr-344	773	30	-	-	PUNCT
ftr-344	773	31	like	like	ADJ
ftr-344	773	32	.	.	PUNCT
ftr-344	774	1	this	this	PRON
ftr-344	774	2	is	be	AUX
ftr-344	774	3	because	because	SCONJ
ftr-344	774	4	only	only	ADV
ftr-344	774	5	those	those	DET
ftr-344	774	6	facts	fact	NOUN
ftr-344	774	7	necessary	necessary	ADJ
ftr-344	774	8	to	to	PART
ftr-344	774	9	determine	determine	VERB
ftr-344	774	10	whether	whether	SCONJ
ftr-344	774	11	the	the	DET
ftr-344	774	12	favored	favor	VERB
ftr-344	774	13	goal	goal	NOUN
ftr-344	774	14	or	or	CCONJ
ftr-344	774	15	value	value	NOUN
ftr-344	774	16	is	be	AUX
ftr-344	774	17	satisfied	satisfied	ADJ
ftr-344	774	18	need	need	AUX
ftr-344	774	19	be	be	AUX
ftr-344	774	20	determined	determine	VERB
ftr-344	774	21	and	and	CCONJ
ftr-344	774	22	because	because	SCONJ
ftr-344	774	23	other	other	ADJ
ftr-344	774	24	goals	goal	NOUN
ftr-344	774	25	and	and	CCONJ
ftr-344	774	26	values	value	NOUN
ftr-344	774	27	are	be	AUX
ftr-344	774	28	not	not	PART
ftr-344	774	29	in	in	ADP
ftr-344	774	30	play	play	NOUN
ftr-344	774	31	to	to	PART
ftr-344	774	32	point	point	VERB
ftr-344	774	33	the	the	DET
ftr-344	774	34	analysis	analysis	NOUN
ftr-344	774	35	in	in	ADP
ftr-344	774	36	different	different	ADJ
ftr-344	774	37	directions	direction	NOUN
ftr-344	774	38	.	.	PUNCT
ftr-344	775	1	conversely	conversely	ADV
ftr-344	775	2	,	,	PUNCT
ftr-344	775	3	insofar	insofar	ADV
ftr-344	775	4	as	as	SCONJ
ftr-344	775	5	the	the	DET
ftr-344	775	6	definition	definition	NOUN
ftr-344	775	7	promotes	promote	VERB
ftr-344	775	8	many	many	ADJ
ftr-344	775	9	or	or	CCONJ
ftr-344	775	10	all	all	PRON
ftr-344	775	11	of	of	ADP
ftr-344	775	12	the	the	DET
ftr-344	775	13	goals	goal	NOUN
ftr-344	775	14	and	and	CCONJ
ftr-344	775	15	values	value	NOUN
ftr-344	775	16	simultaneously	simultaneously	ADV
ftr-344	775	17	and	and	CCONJ
ftr-344	775	18	without	without	ADP
ftr-344	775	19	preference	preference	NOUN
ftr-344	775	20	,	,	PUNCT
ftr-344	775	21	it	it	PRON
ftr-344	775	22	will	will	AUX
ftr-344	775	23	seem	seem	VERB
ftr-344	775	24	standard	standard	ADJ
ftr-344	775	25	-	-	PUNCT
ftr-344	775	26	like	like	ADJ
ftr-344	775	27	.	.	PUNCT
ftr-344	776	1	the	the	DET
ftr-344	776	2	increased	increase	VERB
ftr-344	776	3	number	number	NOUN
ftr-344	776	4	of	of	ADP
ftr-344	776	5	values	value	NOUN
ftr-344	776	6	in	in	ADP
ftr-344	776	7	play	play	NOUN
ftr-344	776	8	will	will	AUX
ftr-344	776	9	push	push	VERB
ftr-344	776	10	the	the	DET
ftr-344	776	11	analysis	analysis	NOUN
ftr-344	776	12	in	in	ADP
ftr-344	776	13	different	different	ADJ
ftr-344	776	14	directions	direction	NOUN
ftr-344	776	15	and	and	CCONJ
ftr-344	776	16	will	will	AUX
ftr-344	776	17	require	require	VERB
ftr-344	776	18	many	many	ADJ
ftr-344	776	19	more	more	ADJ
ftr-344	776	20	facts	fact	NOUN
ftr-344	776	21	to	to	PART
ftr-344	776	22	be	be	AUX
ftr-344	776	23	determined	determine	VERB
ftr-344	776	24	.	.	PUNCT
ftr-344	777	1	the	the	DET
ftr-344	777	2	analysis	analysis	NOUN
ftr-344	777	3	will	will	AUX
ftr-344	777	4	therefore	therefore	ADV
ftr-344	777	5	be	be	AUX
ftr-344	777	6	much	much	ADV
ftr-344	777	7	more	more	ADV
ftr-344	777	8	contextual	contextual	ADJ
ftr-344	777	9	and	and	CCONJ
ftr-344	777	10	complex	complex	ADJ
ftr-344	777	11	.	.	PUNCT
ftr-344	778	1	13	13	NUM
ftr-344	778	2	4	4	NUM
ftr-344	778	3	because	because	SCONJ
ftr-344	778	4	the	the	DET
ftr-344	778	5	goals	goal	NOUN
ftr-344	778	6	and	and	CCONJ
ftr-344	778	7	values	value	NOUN
ftr-344	778	8	that	that	PRON
ftr-344	778	9	constitute	constitute	VERB
ftr-344	778	10	a	a	DET
ftr-344	778	11	field	field	NOUN
ftr-344	778	12	are	be	AUX
ftr-344	778	13	heterogeneous	heterogeneous	ADJ
ftr-344	778	14	-	-	PUNCT
ftr-344	778	15	because	because	SCONJ
ftr-344	778	16	they	they	PRON
ftr-344	778	17	can	can	AUX
ftr-344	778	18	not	not	PART
ftr-344	778	19	be	be	AUX
ftr-344	778	20	reduced	reduce	VERB
ftr-344	778	21	to	to	ADP
ftr-344	778	22	one	one	NUM
ftr-344	778	23	another	another	DET
ftr-344	778	24	or	or	CCONJ
ftr-344	778	25	collectively	collectively	ADV
ftr-344	778	26	subsumed	subsume	VERB
ftr-344	778	27	under	under	ADP
ftr-344	778	28	another	another	DET
ftr-344	778	29	goal	goal	NOUN
ftr-344	778	30	or	or	CCONJ
ftr-344	778	31	value	value	NOUN
ftr-344	778	32	-	-	PUNCT
ftr-344	778	33	they	they	PRON
ftr-344	778	34	will	will	AUX
ftr-344	778	35	,	,	PUNCT
ftr-344	778	36	as	as	SCONJ
ftr-344	778	37	suggested	suggest	VERB
ftr-344	778	38	earlier	early	ADV
ftr-344	778	39	,	,	PUNCT
ftr-344	778	40	compete	compete	VERB
ftr-344	778	41	for	for	ADP
ftr-344	778	42	attention	attention	NOUN
ftr-344	778	43	in	in	ADP
ftr-344	778	44	the	the	DET
ftr-344	778	45	formulation	formulation	NOUN
ftr-344	778	46	of	of	ADP
ftr-344	778	47	a	a	DET
ftr-344	778	48	legal	legal	ADJ
ftr-344	778	49	definition	definition	NOUN
ftr-344	778	50	.	.	PUNCT
ftr-344	779	1	accordingly	accordingly	ADV
ftr-344	779	2	,	,	PUNCT
ftr-344	779	3	we	we	PRON
ftr-344	779	4	can	can	AUX
ftr-344	779	5	understand	understand	VERB
ftr-344	779	6	professor	professor	NOUN
ftr-344	779	7	carol	carol	NOUN
ftr-344	779	8	rose	rise	VERB
ftr-344	779	9	's	's	PART
ftr-344	779	10	analysis	analysis	NOUN
ftr-344	779	11	of	of	ADP
ftr-344	779	12	the	the	DET
ftr-344	779	13	rule133	rule133	PROPN
ftr-344	779	14	.	.	PUNCT
ftr-344	780	1	i	i	PRON
ftr-344	780	2	d.	d.	PROPN
ftr-344	780	3	at	at	ADP
ftr-344	780	4	161	161	NUM
ftr-344	780	5	-	-	SYM
ftr-344	780	6	62	62	NUM
ftr-344	780	7	(	(	PUNCT
ftr-344	780	8	citations	citation	NOUN
ftr-344	780	9	omitted	omit	VERB
ftr-344	780	10	)	)	PUNCT
ftr-344	780	11	.	.	PUNCT
ftr-344	781	1	134	134	NUM
ftr-344	781	2	.	.	PUNCT
ftr-344	782	1	see	see	VERB
ftr-344	782	2	,	,	PUNCT
ftr-344	782	3	e.g.	e.g.	ADV
ftr-344	782	4	,	,	PUNCT
ftr-344	782	5	popov	popov	PROPN
ftr-344	782	6	v.	v.	PROPN
ftr-344	782	7	hayashi	hayashi	PROPN
ftr-344	782	8	,	,	PUNCT
ftr-344	782	9	no	no	INTJ
ftr-344	782	10	.	.	PUNCT
ftr-344	783	1	400545	400545	NUM
ftr-344	783	2	(	(	PUNCT
ftr-344	783	3	san	san	PROPN
ftr-344	783	4	francisco	francisco	PROPN
ftr-344	783	5	super	super	PROPN
ftr-344	783	6	.	.	PUNCT
ftr-344	784	1	ct	ct	PROPN
ftr-344	784	2	.	.	PUNCT
ftr-344	785	1	dec	dec	PROPN
ftr-344	785	2	.	.	PROPN
ftr-344	785	3	18	18	NUM
ftr-344	785	4	,	,	PUNCT
ftr-344	785	5	2002	2002	NUM
ftr-344	785	6	)	)	PUNCT
ftr-344	785	7	(	(	PUNCT
ftr-344	785	8	"	"	PUNCT
ftr-344	785	9	using	use	VERB
ftr-344	785	10	a	a	DET
ftr-344	785	11	contextual	contextual	ADJ
ftr-344	785	12	"	"	PUNCT
ftr-344	785	13	analysis	analysis	NOUN
ftr-344	785	14	to	to	PART
ftr-344	785	15	resolve	resolve	VERB
ftr-344	785	16	dispute	dispute	NOUN
ftr-344	785	17	over	over	ADP
ftr-344	785	18	"	"	PUNCT
ftr-344	785	19	possession	possession	NOUN
ftr-344	785	20	"	"	PUNCT
ftr-344	785	21	of	of	ADP
ftr-344	785	22	barry	barry	PROPN
ftr-344	785	23	bonds	bond	NOUN
ftr-344	785	24	's	's	PART
ftr-344	785	25	seventy	seventy	NUM
ftr-344	785	26	-	-	PUNCT
ftr-344	785	27	third	third	NOUN
ftr-344	785	28	home	home	NOUN
ftr-344	785	29	run	run	NOUN
ftr-344	785	30	baseball	baseball	NOUN
ftr-344	785	31	)	)	PUNCT
ftr-344	785	32	.	.	PUNCT
ftr-344	786	1	330	330	NUM
ftr-344	787	1	[	[	X
ftr-344	787	2	vol	vol	NOUN
ftr-344	787	3	11:5	11:5	NUM
ftr-344	787	4	defining	define	VERB
ftr-344	787	5	income	income	NOUN
ftr-344	787	6	standard	standard	NOUN
ftr-344	787	7	dialectic1	dialectic1	ADJ
ftr-344	787	8	3	3	NUM
ftr-344	787	9	5	5	NUM
ftr-344	787	10	as	as	SCONJ
ftr-344	787	11	follows	follow	VERB
ftr-344	787	12	.	.	PUNCT
ftr-344	788	1	at	at	ADP
ftr-344	788	2	any	any	DET
ftr-344	788	3	given	give	VERB
ftr-344	788	4	moment	moment	NOUN
ftr-344	788	5	in	in	ADP
ftr-344	788	6	the	the	DET
ftr-344	788	7	development	development	NOUN
ftr-344	788	8	of	of	ADP
ftr-344	788	9	the	the	DET
ftr-344	788	10	field	field	NOUN
ftr-344	788	11	,	,	PUNCT
ftr-344	788	12	certain	certain	ADJ
ftr-344	788	13	goals	goal	NOUN
ftr-344	788	14	and	and	CCONJ
ftr-344	788	15	values	value	NOUN
ftr-344	788	16	will	will	AUX
ftr-344	788	17	gain	gain	VERB
ftr-344	788	18	ascendency	ascendency	NOUN
ftr-344	788	19	and	and	CCONJ
ftr-344	788	20	generate	generate	VERB
ftr-344	788	21	definitions	definition	NOUN
ftr-344	788	22	that	that	PRON
ftr-344	788	23	use	use	VERB
ftr-344	788	24	rule	rule	NOUN
ftr-344	788	25	-	-	PUNCT
ftr-344	788	26	like	like	ADJ
ftr-344	788	27	formulations	formulation	NOUN
ftr-344	788	28	to	to	PART
ftr-344	788	29	promote	promote	VERB
ftr-344	788	30	them	they	PRON
ftr-344	788	31	over	over	ADP
ftr-344	788	32	the	the	DET
ftr-344	788	33	other	other	ADJ
ftr-344	788	34	goals	goal	NOUN
ftr-344	788	35	and	and	CCONJ
ftr-344	788	36	values	value	NOUN
ftr-344	788	37	.	.	PUNCT
ftr-344	789	1	however	however	ADV
ftr-344	789	2	,	,	PUNCT
ftr-344	789	3	the	the	DET
ftr-344	789	4	demoted	demote	VERB
ftr-344	789	5	goals	goal	NOUN
ftr-344	789	6	and	and	CCONJ
ftr-344	789	7	values	value	NOUN
ftr-344	789	8	may	may	AUX
ftr-344	789	9	continue	continue	VERB
ftr-344	789	10	to	to	PART
ftr-344	789	11	compete	compete	VERB
ftr-344	789	12	for	for	ADP
ftr-344	789	13	attention	attention	NOUN
ftr-344	789	14	and	and	CCONJ
ftr-344	789	15	over	over	ADP
ftr-344	789	16	time	time	NOUN
ftr-344	789	17	generate	generate	VERB
ftr-344	789	18	changes	change	NOUN
ftr-344	789	19	in	in	ADP
ftr-344	789	20	the	the	DET
ftr-344	789	21	definition	definition	NOUN
ftr-344	789	22	that	that	PRON
ftr-344	789	23	muddy	muddy	VERB
ftr-344	789	24	it	it	PRON
ftr-344	789	25	up	up	ADP
ftr-344	789	26	and	and	CCONJ
ftr-344	789	27	move	move	VERB
ftr-344	789	28	it	it	PRON
ftr-344	789	29	more	more	ADV
ftr-344	789	30	in	in	ADP
ftr-344	789	31	the	the	DET
ftr-344	789	32	direction	direction	NOUN
ftr-344	789	33	of	of	ADP
ftr-344	789	34	a	a	DET
ftr-344	789	35	standard	standard	NOUN
ftr-344	789	36	.	.	PUNCT
ftr-344	790	1	but	but	CCONJ
ftr-344	790	2	the	the	DET
ftr-344	790	3	competition	competition	NOUN
ftr-344	790	4	does	do	AUX
ftr-344	790	5	n't	not	PART
ftr-344	790	6	stop	stop	VERB
ftr-344	790	7	,	,	PUNCT
ftr-344	790	8	and	and	CCONJ
ftr-344	790	9	we	we	PRON
ftr-344	790	10	can	can	AUX
ftr-344	790	11	expect	expect	VERB
ftr-344	790	12	at	at	ADP
ftr-344	790	13	some	some	DET
ftr-344	790	14	point	point	NOUN
ftr-344	790	15	in	in	ADP
ftr-344	790	16	time	time	NOUN
ftr-344	790	17	that	that	PRON
ftr-344	790	18	once	once	ADV
ftr-344	790	19	again	again	ADV
ftr-344	790	20	certain	certain	ADJ
ftr-344	790	21	goals	goal	NOUN
ftr-344	790	22	and	and	CCONJ
ftr-344	790	23	values	value	NOUN
ftr-344	790	24	will	will	AUX
ftr-344	790	25	contingently	contingently	ADV
ftr-344	790	26	gain	gain	VERB
ftr-344	790	27	ascendency	ascendency	NOUN
ftr-344	790	28	and	and	CCONJ
ftr-344	790	29	generate	generate	VERB
ftr-344	790	30	more	more	ADJ
ftr-344	790	31	rule	rule	NOUN
ftr-344	790	32	-	-	PUNCT
ftr-344	790	33	like	like	ADJ
ftr-344	790	34	definitions	definition	NOUN
ftr-344	790	35	.	.	PUNCT
ftr-344	791	1	and	and	CCONJ
ftr-344	791	2	the	the	DET
ftr-344	791	3	cycle	cycle	NOUN
ftr-344	791	4	continues	continue	VERB
ftr-344	791	5	.	.	PUNCT
ftr-344	792	1	both	both	DET
ftr-344	792	2	rules	rule	NOUN
ftr-344	792	3	and	and	CCONJ
ftr-344	792	4	standards	standard	NOUN
ftr-344	792	5	can	can	AUX
ftr-344	792	6	be	be	AUX
ftr-344	792	7	apt	apt	ADJ
ftr-344	792	8	.	.	PUNCT
ftr-344	793	1	because	because	SCONJ
ftr-344	793	2	a	a	DET
ftr-344	793	3	rule	rule	NOUN
ftr-344	793	4	generally	generally	ADV
ftr-344	793	5	reflects	reflect	VERB
ftr-344	793	6	a	a	DET
ftr-344	793	7	prioritization	prioritization	NOUN
ftr-344	793	8	of	of	ADP
ftr-344	793	9	the	the	DET
ftr-344	793	10	core	core	ADJ
ftr-344	793	11	values	value	NOUN
ftr-344	793	12	of	of	ADP
ftr-344	793	13	the	the	DET
ftr-344	793	14	field	field	NOUN
ftr-344	793	15	,	,	PUNCT
ftr-344	793	16	promoting	promote	VERB
ftr-344	793	17	certain	certain	ADJ
ftr-344	793	18	values	value	NOUN
ftr-344	793	19	and	and	CCONJ
ftr-344	793	20	sacrificing	sacrifice	VERB
ftr-344	793	21	others	other	NOUN
ftr-344	793	22	,	,	PUNCT
ftr-344	793	23	there	there	PRON
ftr-344	793	24	should	should	AUX
ftr-344	793	25	be	be	AUX
ftr-344	793	26	very	very	ADV
ftr-344	793	27	few	few	ADJ
ftr-344	793	28	instances	instance	NOUN
ftr-344	793	29	in	in	ADP
ftr-344	793	30	which	which	PRON
ftr-344	793	31	values	value	NOUN
ftr-344	793	32	point	point	VERB
ftr-344	793	33	in	in	ADP
ftr-344	793	34	different	different	ADJ
ftr-344	793	35	directions	direction	NOUN
ftr-344	793	36	when	when	SCONJ
ftr-344	793	37	the	the	DET
ftr-344	793	38	rule	rule	NOUN
ftr-344	793	39	is	be	AUX
ftr-344	793	40	applied	apply	VERB
ftr-344	793	41	,	,	PUNCT
ftr-344	793	42	and	and	CCONJ
ftr-344	793	43	the	the	DET
ftr-344	793	44	ratio	ratio	NOUN
ftr-344	793	45	of	of	ADP
ftr-344	793	46	easy	easy	ADJ
ftr-344	793	47	to	to	ADP
ftr-344	793	48	controversial	controversial	ADJ
ftr-344	793	49	applications	application	NOUN
ftr-344	793	50	should	should	AUX
ftr-344	793	51	,	,	PUNCT
ftr-344	793	52	consequently	consequently	ADV
ftr-344	793	53	,	,	PUNCT
ftr-344	793	54	be	be	AUX
ftr-344	793	55	very	very	ADV
ftr-344	793	56	high	high	ADJ
ftr-344	793	57	.	.	PUNCT
ftr-344	794	1	for	for	ADP
ftr-344	794	2	instance	instance	NOUN
ftr-344	794	3	,	,	PUNCT
ftr-344	794	4	we	we	PRON
ftr-344	794	5	would	would	AUX
ftr-344	794	6	expect	expect	VERB
ftr-344	794	7	a	a	DET
ftr-344	794	8	very	very	ADV
ftr-344	794	9	small	small	ADJ
ftr-344	794	10	proportion	proportion	NOUN
ftr-344	794	11	of	of	ADP
ftr-344	794	12	statute	statute	NOUN
ftr-344	794	13	of	of	ADP
ftr-344	794	14	limitations	limitation	NOUN
ftr-344	794	15	issues	issue	NOUN
ftr-344	794	16	to	to	PART
ftr-344	794	17	be	be	AUX
ftr-344	794	18	controversial	controversial	ADJ
ftr-344	794	19	.	.	PUNCT
ftr-344	795	1	36	36	NUM
ftr-344	796	1	in	in	ADP
ftr-344	796	2	contrast	contrast	NOUN
ftr-344	796	3	to	to	ADP
ftr-344	796	4	rules	rule	NOUN
ftr-344	796	5	,	,	PUNCT
ftr-344	796	6	standards	standard	NOUN
ftr-344	796	7	generally	generally	ADV
ftr-344	796	8	require	require	VERB
ftr-344	796	9	for	for	ADP
ftr-344	796	10	their	their	PRON
ftr-344	796	11	application	application	NOUN
ftr-344	796	12	that	that	SCONJ
ftr-344	796	13	virtually	virtually	ADV
ftr-344	796	14	all	all	DET
ftr-344	796	15	the	the	DET
ftr-344	796	16	core	core	ADJ
ftr-344	796	17	values	value	NOUN
ftr-344	796	18	be	be	AUX
ftr-344	796	19	considered	consider	VERB
ftr-344	796	20	in	in	ADP
ftr-344	796	21	the	the	DET
ftr-344	796	22	context	context	NOUN
ftr-344	796	23	of	of	ADP
ftr-344	796	24	the	the	DET
ftr-344	796	25	particular	particular	ADJ
ftr-344	796	26	case	case	NOUN
ftr-344	796	27	.	.	PUNCT
ftr-344	797	1	and	and	CCONJ
ftr-344	797	2	for	for	ADP
ftr-344	797	3	this	this	DET
ftr-344	797	4	very	very	ADJ
ftr-344	797	5	reason	reason	NOUN
ftr-344	797	6	standards	standard	NOUN
ftr-344	797	7	can	can	AUX
ftr-344	797	8	generate	generate	VERB
ftr-344	797	9	many	many	ADJ
ftr-344	797	10	controversies	controversy	NOUN
ftr-344	797	11	.	.	PUNCT
ftr-344	798	1	nonetheless	nonetheless	ADV
ftr-344	798	2	,	,	PUNCT
ftr-344	798	3	a	a	DET
ftr-344	798	4	standard	standard	NOUN
ftr-344	798	5	can	can	AUX
ftr-344	798	6	be	be	AUX
ftr-344	798	7	apt	apt	ADJ
ftr-344	798	8	as	as	ADV
ftr-344	798	9	long	long	ADV
ftr-344	798	10	as	as	SCONJ
ftr-344	798	11	the	the	DET
ftr-344	798	12	ratio	ratio	NOUN
ftr-344	798	13	of	of	ADP
ftr-344	798	14	easy	easy	ADJ
ftr-344	798	15	applications	application	NOUN
ftr-344	798	16	(	(	PUNCT
ftr-344	798	17	where	where	SCONJ
ftr-344	798	18	all	all	DET
ftr-344	798	19	the	the	DET
ftr-344	798	20	relevant	relevant	ADJ
ftr-344	798	21	values	value	NOUN
ftr-344	798	22	point	point	VERB
ftr-344	798	23	toward	toward	ADP
ftr-344	798	24	the	the	DET
ftr-344	798	25	same	same	ADJ
ftr-344	798	26	conclusion	conclusion	NOUN
ftr-344	798	27	)	)	PUNCT
ftr-344	798	28	to	to	ADP
ftr-344	798	29	controversial	controversial	ADJ
ftr-344	798	30	applications	application	NOUN
ftr-344	798	31	(	(	PUNCT
ftr-344	798	32	where	where	SCONJ
ftr-344	798	33	the	the	DET
ftr-344	798	34	values	value	NOUN
ftr-344	798	35	point	point	VERB
ftr-344	798	36	to	to	ADP
ftr-344	798	37	different	different	ADJ
ftr-344	798	38	conclusions	conclusion	NOUN
ftr-344	798	39	)	)	PUNCT
ftr-344	798	40	is	be	AUX
ftr-344	798	41	high	high	ADJ
ftr-344	798	42	.	.	PUNCT
ftr-344	799	1	negligence	negligence	NOUN
ftr-344	799	2	illustrates	illustrate	VERB
ftr-344	799	3	this	this	PRON
ftr-344	799	4	.	.	PUNCT
ftr-344	800	1	while	while	SCONJ
ftr-344	800	2	this	this	DET
ftr-344	800	3	dimmer	dimmer	NOUN
ftr-344	800	4	-	-	PUNCT
ftr-344	800	5	switch	switch	NOUN
ftr-344	800	6	-	-	PUNCT
ftr-344	800	7	like	like	ADJ
ftr-344	800	8	standard	standard	NOUN
ftr-344	800	9	,	,	PUNCT
ftr-344	800	10	with	with	ADP
ftr-344	800	11	its	its	PRON
ftr-344	800	12	focus	focus	NOUN
ftr-344	800	13	on	on	ADP
ftr-344	800	14	nuance	nuance	NOUN
ftr-344	800	15	and	and	CCONJ
ftr-344	800	16	context	context	NOUN
ftr-344	800	17	,	,	PUNCT
ftr-344	800	18	generates	generate	VERB
ftr-344	800	19	many	many	ADJ
ftr-344	800	20	more	more	ADJ
ftr-344	800	21	disputes	dispute	NOUN
ftr-344	800	22	than	than	SCONJ
ftr-344	800	23	does	do	VERB
ftr-344	800	24	an	an	DET
ftr-344	800	25	on	on	ADP
ftr-344	800	26	-	-	PUNCT
ftr-344	800	27	off	off	ADP
ftr-344	800	28	rule	rule	NOUN
ftr-344	800	29	like	like	ADP
ftr-344	800	30	a	a	DET
ftr-344	800	31	statute	statute	NOUN
ftr-344	800	32	of	of	ADP
ftr-344	800	33	limitations	limitation	NOUN
ftr-344	800	34	,	,	PUNCT
ftr-344	800	35	the	the	DET
ftr-344	800	36	easy	easy	ADJ
ftr-344	800	37	applications	application	NOUN
ftr-344	800	38	still	still	ADV
ftr-344	800	39	predominate	predominate	ADJ
ftr-344	800	40	.	.	PUNCT
ftr-344	801	1	if	if	SCONJ
ftr-344	801	2	we	we	PRON
ftr-344	801	3	consider	consider	VERB
ftr-344	801	4	the	the	DET
ftr-344	801	5	countless	countless	ADJ
ftr-344	801	6	everyday	everyday	ADJ
ftr-344	801	7	physical	physical	ADJ
ftr-344	801	8	encounters	encounter	NOUN
ftr-344	801	9	(	(	PUNCT
ftr-344	801	10	pedestrian	pedestrian	NOUN
ftr-344	801	11	bumps	bump	NOUN
ftr-344	801	12	,	,	PUNCT
ftr-344	801	13	fender	fender	NOUN
ftr-344	801	14	-	-	PUNCT
ftr-344	801	15	benders	bender	NOUN
ftr-344	801	16	,	,	PUNCT
ftr-344	801	17	etc	etc	X
ftr-344	801	18	.	.	X
ftr-344	801	19	)	)	PUNCT
ftr-344	801	20	that	that	PRON
ftr-344	801	21	are	be	AUX
ftr-344	801	22	quickly	quickly	ADV
ftr-344	801	23	resolved	resolve	VERB
ftr-344	801	24	by	by	ADP
ftr-344	801	25	means	mean	NOUN
ftr-344	801	26	of	of	ADP
ftr-344	801	27	an	an	DET
ftr-344	801	28	apology	apology	NOUN
ftr-344	801	29	or	or	CCONJ
ftr-344	801	30	informal	informal	ADJ
ftr-344	801	31	compensation	compensation	NOUN
ftr-344	801	32	,	,	PUNCT
ftr-344	801	33	we	we	PRON
ftr-344	801	34	quickly	quickly	ADV
ftr-344	801	35	realize	realize	VERB
ftr-344	801	36	that	that	SCONJ
ftr-344	801	37	as	as	ADP
ftr-344	801	38	a	a	DET
ftr-344	801	39	practical	practical	ADJ
ftr-344	801	40	matter	matter	NOUN
ftr-344	801	41	the	the	DET
ftr-344	801	42	question	question	NOUN
ftr-344	801	43	whether	whether	SCONJ
ftr-344	801	44	behavior	behavior	NOUN
ftr-344	801	45	constitutes	constitute	VERB
ftr-344	801	46	reasonable	reasonable	ADJ
ftr-344	801	47	care	care	NOUN
ftr-344	801	48	is	be	AUX
ftr-344	801	49	easily	easily	ADV
ftr-344	801	50	resolved	resolve	VERB
ftr-344	801	51	in	in	ADP
ftr-344	801	52	the	the	DET
ftr-344	801	53	vast	vast	ADJ
ftr-344	801	54	majority	majority	NOUN
ftr-344	801	55	of	of	ADP
ftr-344	801	56	situations.137	situations.137	NOUN
ftr-344	801	57	how	how	SCONJ
ftr-344	801	58	does	do	AUX
ftr-344	801	59	that	that	PRON
ftr-344	801	60	happen	happen	VERB
ftr-344	801	61	?	?	PUNCT
ftr-344	802	1	how	how	SCONJ
ftr-344	802	2	is	be	AUX
ftr-344	802	3	it	it	PRON
ftr-344	802	4	that	that	SCONJ
ftr-344	802	5	the	the	DET
ftr-344	802	6	all	all	DET
ftr-344	802	7	-	-	PUNCT
ftr-344	802	8	things	thing	NOUN
ftr-344	802	9	-	-	PUNCT
ftr-344	802	10	considered	consider	VERB
ftr-344	802	11	judgments	judgment	NOUN
ftr-344	802	12	required	require	VERB
ftr-344	802	13	by	by	ADP
ftr-344	802	14	a	a	DET
ftr-344	802	15	standard	standard	NOUN
ftr-344	802	16	can	can	AUX
ftr-344	802	17	generate	generate	VERB
ftr-344	802	18	predominately	predominately	ADV
ftr-344	802	19	easy	easy	ADJ
ftr-344	802	20	applications	application	NOUN
ftr-344	802	21	?	?	PUNCT
ftr-344	803	1	the	the	DET
ftr-344	803	2	answer	answer	NOUN
ftr-344	803	3	appears	appear	VERB
ftr-344	803	4	to	to	PART
ftr-344	803	5	lie	lie	VERB
ftr-344	803	6	in	in	ADP
ftr-344	803	7	a	a	DET
ftr-344	803	8	contingent	contingent	ADJ
ftr-344	803	9	social	social	ADJ
ftr-344	803	10	fact	fact	NOUN
ftr-344	803	11	:	:	PUNCT
ftr-344	803	12	if	if	SCONJ
ftr-344	803	13	there	there	PRON
ftr-344	803	14	is	be	VERB
ftr-344	803	15	135	135	NUM
ftr-344	803	16	.	.	PUNCT
ftr-344	804	1	carol	carol	PROPN
ftr-344	804	2	m.	m.	PROPN
ftr-344	804	3	rose	rise	VERB
ftr-344	804	4	,	,	PUNCT
ftr-344	804	5	crystals	crystal	NOUN
ftr-344	804	6	and	and	CCONJ
ftr-344	804	7	mud	mud	NOUN
ftr-344	804	8	in	in	ADP
ftr-344	804	9	property	property	NOUN
ftr-344	804	10	law	law	NOUN
ftr-344	804	11	,	,	PUNCT
ftr-344	804	12	40	40	NUM
ftr-344	804	13	stan	stan	NOUN
ftr-344	804	14	.	.	PUNCT
ftr-344	805	1	l.	l.	PROPN
ftr-344	805	2	rev	rev	PROPN
ftr-344	805	3	.	.	PROPN
ftr-344	806	1	577	577	NUM
ftr-344	806	2	(	(	PUNCT
ftr-344	806	3	1988	1988	NUM
ftr-344	806	4	)	)	PUNCT
ftr-344	806	5	.	.	PUNCT
ftr-344	807	1	136	136	NUM
ftr-344	807	2	.	.	PUNCT
ftr-344	808	1	however	however	ADV
ftr-344	808	2	,	,	PUNCT
ftr-344	808	3	for	for	SCONJ
ftr-344	808	4	a	a	DET
ftr-344	808	5	rule	rule	NOUN
ftr-344	808	6	to	to	PART
ftr-344	808	7	be	be	AUX
ftr-344	808	8	apt	apt	ADJ
ftr-344	808	9	,	,	PUNCT
ftr-344	808	10	two	two	NUM
ftr-344	808	11	conditions	condition	NOUN
ftr-344	808	12	must	must	AUX
ftr-344	808	13	usually	usually	ADV
ftr-344	808	14	be	be	AUX
ftr-344	808	15	met	meet	VERB
ftr-344	808	16	.	.	PUNCT
ftr-344	809	1	the	the	DET
ftr-344	809	2	first	first	ADJ
ftr-344	809	3	is	be	AUX
ftr-344	809	4	that	that	SCONJ
ftr-344	809	5	the	the	DET
ftr-344	809	6	rule	rule	NOUN
ftr-344	809	7	must	must	AUX
ftr-344	809	8	reflect	reflect	VERB
ftr-344	809	9	values	value	NOUN
ftr-344	809	10	that	that	PRON
ftr-344	809	11	define	define	VERB
ftr-344	809	12	the	the	DET
ftr-344	809	13	field	field	NOUN
ftr-344	809	14	.	.	PUNCT
ftr-344	810	1	the	the	DET
ftr-344	810	2	second	second	ADJ
ftr-344	810	3	condition	condition	NOUN
ftr-344	810	4	is	be	AUX
ftr-344	810	5	that	that	SCONJ
ftr-344	810	6	the	the	DET
ftr-344	810	7	prioritization	prioritization	NOUN
ftr-344	810	8	of	of	ADP
ftr-344	810	9	core	core	NOUN
ftr-344	810	10	values	value	NOUN
ftr-344	810	11	reflected	reflect	VERB
ftr-344	810	12	in	in	ADP
ftr-344	810	13	a	a	DET
ftr-344	810	14	rule	rule	NOUN
ftr-344	810	15	must	must	AUX
ftr-344	810	16	be	be	AUX
ftr-344	810	17	politically	politically	ADV
ftr-344	810	18	and	and	CCONJ
ftr-344	810	19	socially	socially	ADV
ftr-344	810	20	acceptable	acceptable	ADJ
ftr-344	810	21	.	.	PUNCT
ftr-344	811	1	a	a	DET
ftr-344	811	2	failure	failure	NOUN
ftr-344	811	3	to	to	PART
ftr-344	811	4	meet	meet	VERB
ftr-344	811	5	either	either	PRON
ftr-344	811	6	or	or	CCONJ
ftr-344	811	7	both	both	PRON
ftr-344	811	8	of	of	ADP
ftr-344	811	9	these	these	DET
ftr-344	811	10	conditions	condition	NOUN
ftr-344	811	11	would	would	AUX
ftr-344	811	12	generate	generate	VERB
ftr-344	811	13	noncompliance	noncompliance	NOUN
ftr-344	811	14	or	or	CCONJ
ftr-344	811	15	legal	legal	ADJ
ftr-344	811	16	challenges	challenge	NOUN
ftr-344	811	17	.	.	PUNCT
ftr-344	812	1	137	137	NUM
ftr-344	812	2	.	.	PUNCT
ftr-344	813	1	of	of	ADP
ftr-344	813	2	course	course	NOUN
ftr-344	813	3	,	,	PUNCT
ftr-344	813	4	an	an	DET
ftr-344	813	5	additional	additional	ADJ
ftr-344	813	6	reason	reason	NOUN
ftr-344	813	7	for	for	ADP
ftr-344	813	8	a	a	DET
ftr-344	813	9	lack	lack	NOUN
ftr-344	813	10	of	of	ADP
ftr-344	813	11	formal	formal	ADJ
ftr-344	813	12	controversy	controversy	NOUN
ftr-344	813	13	is	be	AUX
ftr-344	813	14	that	that	SCONJ
ftr-344	813	15	the	the	DET
ftr-344	813	16	injury	injury	NOUN
ftr-344	813	17	is	be	AUX
ftr-344	813	18	too	too	ADV
ftr-344	813	19	trivial	trivial	ADJ
ftr-344	813	20	to	to	PART
ftr-344	813	21	litigate	litigate	VERB
ftr-344	813	22	.	.	PUNCT
ftr-344	814	1	the	the	DET
ftr-344	814	2	significance	significance	NOUN
ftr-344	814	3	of	of	ADP
ftr-344	814	4	this	this	DET
ftr-344	814	5	factor	factor	NOUN
ftr-344	814	6	will	will	AUX
ftr-344	814	7	become	become	VERB
ftr-344	814	8	apparent	apparent	ADJ
ftr-344	814	9	in	in	ADP
ftr-344	814	10	the	the	DET
ftr-344	814	11	consideration	consideration	NOUN
ftr-344	814	12	of	of	ADP
ftr-344	814	13	the	the	DET
ftr-344	814	14	distinction	distinction	NOUN
ftr-344	814	15	between	between	ADP
ftr-344	814	16	public	public	ADJ
ftr-344	814	17	and	and	CCONJ
ftr-344	814	18	private	private	ADJ
ftr-344	814	19	law	law	NOUN
ftr-344	814	20	.	.	PUNCT
ftr-344	815	1	infra	infra	NOUN
ftr-344	815	2	notes	note	VERB
ftr-344	815	3	138	138	NUM
ftr-344	815	4	-	-	SYM
ftr-344	815	5	40	40	NUM
ftr-344	815	6	and	and	CCONJ
ftr-344	815	7	accompanying	accompany	VERB
ftr-344	815	8	text	text	NOUN
ftr-344	815	9	.	.	PUNCT
ftr-344	816	1	2011	2011	NUM
ftr-344	816	2	]	]	PUNCT
ftr-344	816	3	331	331	NUM
ftr-344	816	4	florida	florida	PROPN
ftr-344	816	5	tax	tax	PROPN
ftr-344	816	6	review	review	NOUN
ftr-344	816	7	a	a	DET
ftr-344	816	8	widely	widely	ADV
ftr-344	816	9	shared	share	VERB
ftr-344	816	10	understanding	understanding	NOUN
ftr-344	816	11	of	of	ADP
ftr-344	816	12	the	the	DET
ftr-344	816	13	goals	goal	NOUN
ftr-344	816	14	and	and	CCONJ
ftr-344	816	15	values	value	NOUN
ftr-344	816	16	that	that	PRON
ftr-344	816	17	underlie	underlie	VERB
ftr-344	816	18	the	the	DET
ftr-344	816	19	field	field	NOUN
ftr-344	816	20	,	,	PUNCT
ftr-344	816	21	then	then	ADV
ftr-344	816	22	a	a	DET
ftr-344	816	23	standard	standard	NOUN
ftr-344	816	24	that	that	PRON
ftr-344	816	25	reflects	reflect	VERB
ftr-344	816	26	those	those	DET
ftr-344	816	27	values	value	NOUN
ftr-344	816	28	will	will	AUX
ftr-344	816	29	be	be	AUX
ftr-344	816	30	apt	apt	ADJ
ftr-344	816	31	.	.	PUNCT
ftr-344	817	1	the	the	DET
ftr-344	817	2	significance	significance	NOUN
ftr-344	817	3	of	of	ADP
ftr-344	817	4	social	social	ADJ
ftr-344	817	5	consensus	consensus	NOUN
ftr-344	817	6	becomes	become	VERB
ftr-344	817	7	clearer	clear	ADJ
ftr-344	817	8	as	as	SCONJ
ftr-344	817	9	we	we	PRON
ftr-344	817	10	consider	consider	VERB
ftr-344	817	11	the	the	DET
ftr-344	817	12	distinction	distinction	NOUN
ftr-344	817	13	between	between	ADP
ftr-344	817	14	private	private	ADJ
ftr-344	817	15	and	and	CCONJ
ftr-344	817	16	public	public	ADJ
ftr-344	817	17	law	law	NOUN
ftr-344	817	18	and	and	CCONJ
ftr-344	817	19	the	the	DET
ftr-344	817	20	important	important	ADJ
ftr-344	817	21	public	public	ADJ
ftr-344	817	22	law	law	NOUN
ftr-344	817	23	value	value	NOUN
ftr-344	817	24	of	of	ADP
ftr-344	817	25	administrability	administrability	NOUN
ftr-344	817	26	.	.	PUNCT
ftr-344	818	1	two	two	NUM
ftr-344	818	2	particular	particular	ADJ
ftr-344	818	3	features	feature	NOUN
ftr-344	818	4	distinguish	distinguish	VERB
ftr-344	818	5	public	public	ADJ
ftr-344	818	6	from	from	ADP
ftr-344	818	7	private	private	ADJ
ftr-344	818	8	law	law	NOUN
ftr-344	818	9	.	.	PUNCT
ftr-344	819	1	the	the	DET
ftr-344	819	2	first	first	ADJ
ftr-344	819	3	of	of	ADP
ftr-344	819	4	these	these	PRON
ftr-344	819	5	is	be	AUX
ftr-344	819	6	institutional	institutional	ADJ
ftr-344	819	7	.	.	PUNCT
ftr-344	820	1	governmental	governmental	ADJ
ftr-344	820	2	institutions	institution	NOUN
ftr-344	820	3	monopolize	monopolize	VERB
ftr-344	820	4	the	the	DET
ftr-344	820	5	enforcement	enforcement	NOUN
ftr-344	820	6	of	of	ADP
ftr-344	820	7	public	public	ADJ
ftr-344	820	8	law	law	NOUN
ftr-344	820	9	,	,	PUNCT
ftr-344	820	10	while	while	SCONJ
ftr-344	820	11	enforcement	enforcement	NOUN
ftr-344	820	12	of	of	ADP
ftr-344	820	13	private	private	ADJ
ftr-344	820	14	law	law	NOUN
ftr-344	820	15	is	be	AUX
ftr-344	820	16	primarily	primarily	ADV
ftr-344	820	17	in	in	ADP
ftr-344	820	18	the	the	DET
ftr-344	820	19	hands	hand	NOUN
ftr-344	820	20	of	of	ADP
ftr-344	820	21	individuals	individual	NOUN
ftr-344	820	22	,	,	PUNCT
ftr-344	820	23	with	with	ADP
ftr-344	820	24	the	the	DET
ftr-344	820	25	government	government	NOUN
ftr-344	820	26	serving	serve	VERB
ftr-344	820	27	as	as	ADP
ftr-344	820	28	enforcer	enforcer	NOUN
ftr-344	820	29	of	of	ADP
ftr-344	820	30	last	last	ADJ
ftr-344	820	31	resort	resort	NOUN
ftr-344	820	32	.	.	PUNCT
ftr-344	821	1	again	again	ADV
ftr-344	821	2	,	,	PUNCT
ftr-344	821	3	the	the	DET
ftr-344	821	4	vast	vast	ADJ
ftr-344	821	5	majority	majority	NOUN
ftr-344	821	6	of	of	ADP
ftr-344	821	7	issues	issue	NOUN
ftr-344	821	8	involving	involve	VERB
ftr-344	821	9	questions	question	NOUN
ftr-344	821	10	of	of	ADP
ftr-344	821	11	negligencea	negligencea	NOUN
ftr-344	821	12	private	private	ADJ
ftr-344	821	13	law	law	NOUN
ftr-344	821	14	question	question	NOUN
ftr-344	821	15	-	-	PUNCT
ftr-344	821	16	are	be	AUX
ftr-344	821	17	resolved	resolve	VERB
ftr-344	821	18	privately	privately	ADV
ftr-344	821	19	.	.	PUNCT
ftr-344	822	1	easy	easy	ADJ
ftr-344	822	2	applications	application	NOUN
ftr-344	822	3	routinely	routinely	ADV
ftr-344	822	4	stay	stay	VERB
ftr-344	822	5	in	in	ADP
ftr-344	822	6	the	the	DET
ftr-344	822	7	hands	hand	NOUN
ftr-344	822	8	of	of	ADP
ftr-344	822	9	private	private	ADJ
ftr-344	822	10	individuals	individual	NOUN
ftr-344	822	11	(	(	PUNCT
ftr-344	822	12	people	people	NOUN
ftr-344	822	13	do	do	AUX
ftr-344	822	14	not	not	PART
ftr-344	822	15	litigate	litigate	VERB
ftr-344	822	16	accidental	accidental	ADJ
ftr-344	822	17	bumps	bump	NOUN
ftr-344	822	18	in	in	ADP
ftr-344	822	19	a	a	DET
ftr-344	822	20	crowd	crowd	NOUN
ftr-344	822	21	)	)	PUNCT
ftr-344	822	22	,	,	PUNCT
ftr-344	822	23	and	and	CCONJ
ftr-344	822	24	many	many	ADJ
ftr-344	822	25	controversial	controversial	ADJ
ftr-344	822	26	applications	application	NOUN
ftr-344	822	27	are	be	AUX
ftr-344	822	28	similarly	similarly	ADV
ftr-344	822	29	resolved	resolve	VERB
ftr-344	822	30	privately	privately	ADV
ftr-344	822	31	without	without	ADP
ftr-344	822	32	litigation	litigation	NOUN
ftr-344	822	33	(	(	PUNCT
ftr-344	822	34	by	by	ADP
ftr-344	822	35	negotiating	negotiate	VERB
ftr-344	822	36	compensation	compensation	NOUN
ftr-344	822	37	or	or	CCONJ
ftr-344	822	38	ignoring	ignore	VERB
ftr-344	822	39	the	the	DET
ftr-344	822	40	matter	matter	NOUN
ftr-344	822	41	)	)	PUNCT
ftr-344	822	42	.	.	PUNCT
ftr-344	823	1	indeed	indeed	ADV
ftr-344	823	2	,	,	PUNCT
ftr-344	823	3	individuals	individual	NOUN
ftr-344	823	4	are	be	AUX
ftr-344	823	5	free	free	ADJ
ftr-344	823	6	to	to	PART
ftr-344	823	7	invent	invent	VERB
ftr-344	823	8	the	the	DET
ftr-344	823	9	standards	standard	NOUN
ftr-344	823	10	governing	govern	VERB
ftr-344	823	11	their	their	PRON
ftr-344	823	12	relationships	relationship	NOUN
ftr-344	823	13	,	,	PUNCT
ftr-344	823	14	as	as	ADV
ftr-344	823	15	long	long	ADV
ftr-344	823	16	as	as	ADP
ftr-344	823	17	such	such	ADJ
ftr-344	823	18	standards	standard	NOUN
ftr-344	823	19	do	do	AUX
ftr-344	823	20	not	not	PART
ftr-344	823	21	violate	violate	VERB
ftr-344	823	22	legally	legally	ADV
ftr-344	823	23	enforced	enforce	VERB
ftr-344	823	24	social	social	ADJ
ftr-344	823	25	policies.138	policies.138	NOUN
ftr-344	823	26	the	the	DET
ftr-344	823	27	government	government	NOUN
ftr-344	823	28	,	,	PUNCT
ftr-344	823	29	largely	largely	ADV
ftr-344	823	30	through	through	ADP
ftr-344	823	31	the	the	DET
ftr-344	823	32	judiciary	judiciary	NOUN
ftr-344	823	33	,	,	PUNCT
ftr-344	823	34	is	be	AUX
ftr-344	823	35	invoked	invoke	VERB
ftr-344	823	36	only	only	ADV
ftr-344	823	37	when	when	SCONJ
ftr-344	823	38	these	these	DET
ftr-344	823	39	private	private	ADJ
ftr-344	823	40	negotiations	negotiation	NOUN
ftr-344	823	41	fail	fail	VERB
ftr-344	823	42	and	and	CCONJ
ftr-344	823	43	the	the	DET
ftr-344	823	44	stakes	stake	NOUN
ftr-344	823	45	are	be	AUX
ftr-344	823	46	sufficiently	sufficiently	ADV
ftr-344	823	47	high	high	ADJ
ftr-344	823	48	.	.	PUNCT
ftr-344	824	1	by	by	ADP
ftr-344	824	2	contrast	contrast	NOUN
ftr-344	824	3	,	,	PUNCT
ftr-344	824	4	individuals	individual	NOUN
ftr-344	824	5	can	can	AUX
ftr-344	824	6	not	not	PART
ftr-344	824	7	decide	decide	VERB
ftr-344	824	8	for	for	ADP
ftr-344	824	9	themselves	themselves	PRON
ftr-344	824	10	whether	whether	SCONJ
ftr-344	824	11	a	a	DET
ftr-344	824	12	particular	particular	ADJ
ftr-344	824	13	accession	accession	NOUN
ftr-344	824	14	to	to	ADP
ftr-344	824	15	wealth	wealth	NOUN
ftr-344	824	16	is	be	AUX
ftr-344	824	17	taxable	taxable	ADJ
ftr-344	824	18	or	or	CCONJ
ftr-344	824	19	whether	whether	SCONJ
ftr-344	824	20	particular	particular	ADJ
ftr-344	824	21	behavior	behavior	NOUN
ftr-344	824	22	is	be	AUX
ftr-344	824	23	criminal	criminal	ADJ
ftr-344	824	24	.	.	PUNCT
ftr-344	825	1	3	3	NUM
ftr-344	825	2	9	9	NUM
ftr-344	825	3	income	income	NOUN
ftr-344	825	4	tax	tax	NOUN
ftr-344	825	5	law	law	NOUN
ftr-344	825	6	and	and	CCONJ
ftr-344	825	7	criminal	criminal	ADJ
ftr-344	825	8	law	law	NOUN
ftr-344	825	9	,	,	PUNCT
ftr-344	825	10	two	two	NUM
ftr-344	825	11	paradigmatic	paradigmatic	ADJ
ftr-344	825	12	examples	example	NOUN
ftr-344	825	13	of	of	ADP
ftr-344	825	14	public	public	ADJ
ftr-344	825	15	law	law	NOUN
ftr-344	825	16	,	,	PUNCT
ftr-344	825	17	are	be	AUX
ftr-344	825	18	binding	bind	VERB
ftr-344	825	19	on	on	ADP
ftr-344	825	20	all	all	PRON
ftr-344	825	21	and	and	CCONJ
ftr-344	825	22	are	be	AUX
ftr-344	825	23	principally	principally	ADV
ftr-344	825	24	interpreted	interpret	VERB
ftr-344	825	25	,	,	PUNCT
ftr-344	825	26	applied	apply	VERB
ftr-344	825	27	,	,	PUNCT
ftr-344	825	28	and	and	CCONJ
ftr-344	825	29	enforced	enforce	VERB
ftr-344	825	30	by	by	ADP
ftr-344	825	31	agencies	agency	NOUN
ftr-344	825	32	of	of	ADP
ftr-344	825	33	the	the	DET
ftr-344	825	34	government	government	NOUN
ftr-344	825	35	.	.	PUNCT
ftr-344	826	1	a	a	DET
ftr-344	826	2	second	second	ADJ
ftr-344	826	3	feature	feature	NOUN
ftr-344	826	4	that	that	PRON
ftr-344	826	5	distinguishes	distinguish	VERB
ftr-344	826	6	public	public	ADJ
ftr-344	826	7	from	from	ADP
ftr-344	826	8	private	private	ADJ
ftr-344	826	9	law	law	NOUN
ftr-344	826	10	is	be	AUX
ftr-344	826	11	,	,	PUNCT
ftr-344	826	12	in	in	ADP
ftr-344	826	13	some	some	DET
ftr-344	826	14	ways	way	NOUN
ftr-344	826	15	,	,	PUNCT
ftr-344	826	16	the	the	DET
ftr-344	826	17	flip	flip	ADJ
ftr-344	826	18	side	side	NOUN
ftr-344	826	19	of	of	ADP
ftr-344	826	20	the	the	DET
ftr-344	826	21	first	first	ADJ
ftr-344	826	22	.	.	PUNCT
ftr-344	827	1	because	because	SCONJ
ftr-344	827	2	public	public	ADJ
ftr-344	827	3	law	law	NOUN
ftr-344	827	4	is	be	AUX
ftr-344	827	5	enforced	enforce	VERB
ftr-344	827	6	by	by	ADP
ftr-344	827	7	the	the	DET
ftr-344	827	8	government	government	NOUN
ftr-344	827	9	and	and	CCONJ
ftr-344	827	10	potentially	potentially	ADV
ftr-344	827	11	applicable	applicable	ADJ
ftr-344	827	12	to	to	ADP
ftr-344	827	13	everyone	everyone	PRON
ftr-344	827	14	,	,	PUNCT
ftr-344	827	15	administrability	administrability	NOUN
ftr-344	827	16	should	should	AUX
ftr-344	827	17	be	be	AUX
ftr-344	827	18	a	a	DET
ftr-344	827	19	centrally	centrally	ADV
ftr-344	827	20	important	important	ADJ
ftr-344	827	21	value	value	NOUN
ftr-344	827	22	.	.	PUNCT
ftr-344	828	1	a	a	DET
ftr-344	828	2	legal	legal	ADJ
ftr-344	828	3	definition	definition	NOUN
ftr-344	828	4	is	be	AUX
ftr-344	828	5	administrable	administrable	ADJ
ftr-344	828	6	to	to	ADP
ftr-344	828	7	the	the	DET
ftr-344	828	8	extent	extent	NOUN
ftr-344	828	9	that	that	SCONJ
ftr-344	828	10	it	it	PRON
ftr-344	828	11	can	can	AUX
ftr-344	828	12	be	be	AUX
ftr-344	828	13	applied	apply	VERB
ftr-344	828	14	easily	easily	ADV
ftr-344	828	15	and	and	CCONJ
ftr-344	828	16	without	without	ADP
ftr-344	828	17	excessive	excessive	ADJ
ftr-344	828	18	controversy	controversy	NOUN
ftr-344	828	19	by	by	ADP
ftr-344	828	20	the	the	DET
ftr-344	828	21	governmental	governmental	ADJ
ftr-344	828	22	agency	agency	NOUN
ftr-344	828	23	charged	charge	VERB
ftr-344	828	24	with	with	ADP
ftr-344	828	25	its	its	PRON
ftr-344	828	26	enforcement	enforcement	NOUN
ftr-344	828	27	.	.	PUNCT
ftr-344	829	1	in	in	ADP
ftr-344	829	2	the	the	DET
ftr-344	829	3	competition	competition	NOUN
ftr-344	829	4	138	138	NUM
ftr-344	829	5	.	.	PUNCT
ftr-344	830	1	see	see	VERB
ftr-344	830	2	robert	robert	PROPN
ftr-344	830	3	c.	c.	PROPN
ftr-344	830	4	ellickson	ellickson	PROPN
ftr-344	830	5	,	,	PUNCT
ftr-344	830	6	order	order	NOUN
ftr-344	830	7	without	without	ADP
ftr-344	830	8	law	law	NOUN
ftr-344	830	9	:	:	PUNCT
ftr-344	830	10	how	how	SCONJ
ftr-344	830	11	neighbors	neighbor	NOUN
ftr-344	830	12	settle	settle	VERB
ftr-344	830	13	disputes	dispute	NOUN
ftr-344	830	14	pt	pt	PROPN
ftr-344	830	15	.	.	PROPN
ftr-344	830	16	1	1	NUM
ftr-344	830	17	(	(	PUNCT
ftr-344	830	18	1991	1991	NUM
ftr-344	830	19	)	)	PUNCT
ftr-344	830	20	(	(	PUNCT
ftr-344	830	21	describing	describe	VERB
ftr-344	830	22	how	how	SCONJ
ftr-344	830	23	cattle	cattle	NOUN
ftr-344	830	24	ranchers	rancher	NOUN
ftr-344	830	25	in	in	ADP
ftr-344	830	26	shasta	shasta	PROPN
ftr-344	830	27	county	county	PROPN
ftr-344	830	28	,	,	PUNCT
ftr-344	830	29	california	california	PROPN
ftr-344	830	30	resolve	resolve	VERB
ftr-344	830	31	disputes	dispute	NOUN
ftr-344	830	32	using	use	VERB
ftr-344	830	33	informal	informal	ADJ
ftr-344	830	34	norms	norm	NOUN
ftr-344	830	35	rather	rather	ADV
ftr-344	830	36	than	than	ADP
ftr-344	830	37	law	law	NOUN
ftr-344	830	38	)	)	PUNCT
ftr-344	830	39	;	;	PUNCT
ftr-344	830	40	see	see	VERB
ftr-344	830	41	generally	generally	ADV
ftr-344	830	42	i	i	PRON
ftr-344	830	43	d.	d.	PROPN
ftr-344	830	44	pt	pt	PROPN
ftr-344	830	45	.	.	PROPN
ftr-344	830	46	ii	ii	PROPN
ftr-344	830	47	(	(	PUNCT
ftr-344	830	48	setting	set	VERB
ftr-344	830	49	out	out	ADP
ftr-344	830	50	a	a	DET
ftr-344	830	51	"	"	PUNCT
ftr-344	830	52	theory	theory	NOUN
ftr-344	830	53	of	of	ADP
ftr-344	830	54	how	how	SCONJ
ftr-344	830	55	people	people	NOUN
ftr-344	830	56	manage	manage	VERB
ftr-344	830	57	to	to	PART
ftr-344	830	58	interact	interact	VERB
ftr-344	830	59	to	to	ADP
ftr-344	830	60	mutual	mutual	ADJ
ftr-344	830	61	advantage	advantage	NOUN
ftr-344	830	62	without	without	ADP
ftr-344	830	63	the	the	DET
ftr-344	830	64	help	help	NOUN
ftr-344	830	65	of	of	ADP
ftr-344	830	66	a	a	DET
ftr-344	830	67	state	state	NOUN
ftr-344	830	68	or	or	CCONJ
ftr-344	830	69	other	other	ADJ
ftr-344	830	70	hierarchical	hierarchical	ADJ
ftr-344	830	71	coordinator	coordinator	NOUN
ftr-344	830	72	"	"	PUNCT
ftr-344	830	73	)	)	PUNCT
ftr-344	830	74	;	;	PUNCT
ftr-344	830	75	and	and	CCONJ
ftr-344	830	76	stewart	stewart	PROPN
ftr-344	830	77	macaulay	macaulay	PROPN
ftr-344	830	78	,	,	PUNCT
ftr-344	830	79	non	non	ADJ
ftr-344	830	80	-	-	ADJ
ftr-344	830	81	contractual	contractual	ADJ
ftr-344	830	82	relations	relation	NOUN
ftr-344	830	83	in	in	ADP
ftr-344	830	84	business	business	NOUN
ftr-344	830	85	:	:	PUNCT
ftr-344	830	86	a	a	DET
ftr-344	830	87	preliminary	preliminary	ADJ
ftr-344	830	88	study	study	NOUN
ftr-344	830	89	,	,	PUNCT
ftr-344	830	90	28	28	NUM
ftr-344	830	91	am	am	NOUN
ftr-344	830	92	.	.	PUNCT
ftr-344	831	1	sociological	sociological	ADJ
ftr-344	831	2	rev	rev	PROPN
ftr-344	831	3	.	.	PROPN
ftr-344	831	4	1	1	NUM
ftr-344	831	5	(	(	PUNCT
ftr-344	831	6	1960	1960	NUM
ftr-344	831	7	)	)	PUNCT
ftr-344	831	8	(	(	PUNCT
ftr-344	831	9	study	study	NOUN
ftr-344	831	10	of	of	ADP
ftr-344	831	11	use	use	NOUN
ftr-344	831	12	of	of	ADP
ftr-344	831	13	informal	informal	ADJ
ftr-344	831	14	norms	norm	NOUN
ftr-344	831	15	rather	rather	ADV
ftr-344	831	16	than	than	ADP
ftr-344	831	17	contract	contract	NOUN
ftr-344	831	18	law	law	NOUN
ftr-344	831	19	to	to	PART
ftr-344	831	20	structure	structure	NOUN
ftr-344	831	21	business	business	NOUN
ftr-344	831	22	relationships	relationship	NOUN
ftr-344	831	23	)	)	PUNCT
ftr-344	831	24	.	.	PUNCT
ftr-344	832	1	139	139	NUM
ftr-344	832	2	.	.	PUNCT
ftr-344	833	1	the	the	DET
ftr-344	833	2	problem	problem	NOUN
ftr-344	833	3	of	of	ADP
ftr-344	833	4	triviality	triviality	NOUN
ftr-344	833	5	is	be	AUX
ftr-344	833	6	more	more	ADV
ftr-344	833	7	complicated	complicated	ADJ
ftr-344	833	8	.	.	PUNCT
ftr-344	834	1	minor	minor	ADJ
ftr-344	834	2	accessions	accession	NOUN
ftr-344	834	3	to	to	ADP
ftr-344	834	4	wealth	wealth	NOUN
ftr-344	834	5	or	or	CCONJ
ftr-344	834	6	instances	instance	NOUN
ftr-344	834	7	of	of	ADP
ftr-344	834	8	criminal	criminal	ADJ
ftr-344	834	9	behavior	behavior	NOUN
ftr-344	834	10	may	may	AUX
ftr-344	834	11	be	be	AUX
ftr-344	834	12	overlooked	overlook	VERB
ftr-344	834	13	because	because	SCONJ
ftr-344	834	14	private	private	ADJ
ftr-344	834	15	individuals	individual	NOUN
ftr-344	834	16	fail	fail	VERB
ftr-344	834	17	to	to	PART
ftr-344	834	18	bring	bring	VERB
ftr-344	834	19	them	they	PRON
ftr-344	834	20	to	to	ADP
ftr-344	834	21	the	the	DET
ftr-344	834	22	attention	attention	NOUN
ftr-344	834	23	of	of	ADP
ftr-344	834	24	the	the	DET
ftr-344	834	25	government	government	NOUN
ftr-344	834	26	.	.	PUNCT
ftr-344	835	1	however	however	ADV
ftr-344	835	2	,	,	PUNCT
ftr-344	835	3	while	while	SCONJ
ftr-344	835	4	private	private	ADJ
ftr-344	835	5	law	law	NOUN
ftr-344	835	6	permits	permit	VERB
ftr-344	835	7	private	private	ADJ
ftr-344	835	8	individuals	individual	NOUN
ftr-344	835	9	to	to	PART
ftr-344	835	10	resolve	resolve	VERB
ftr-344	835	11	such	such	ADJ
ftr-344	835	12	issues	issue	NOUN
ftr-344	835	13	among	among	ADP
ftr-344	835	14	themselves	themselves	PRON
ftr-344	835	15	;	;	PUNCT
ftr-344	835	16	public	public	ADJ
ftr-344	835	17	law	law	NOUN
ftr-344	835	18	does	do	VERB
ftr-344	835	19	not	not	PART
ftr-344	835	20	.	.	PUNCT
ftr-344	836	1	law	law	NOUN
ftr-344	836	2	enforcement	enforcement	NOUN
ftr-344	836	3	officials	official	NOUN
ftr-344	836	4	may	may	AUX
ftr-344	836	5	decide	decide	VERB
ftr-344	836	6	that	that	SCONJ
ftr-344	836	7	a	a	DET
ftr-344	836	8	particular	particular	ADJ
ftr-344	836	9	offense	offense	NOUN
ftr-344	836	10	is	be	AUX
ftr-344	836	11	not	not	PART
ftr-344	836	12	worth	worth	ADJ
ftr-344	836	13	the	the	DET
ftr-344	836	14	expenditure	expenditure	NOUN
ftr-344	836	15	of	of	ADP
ftr-344	836	16	resources	resource	NOUN
ftr-344	836	17	to	to	PART
ftr-344	836	18	prosecute	prosecute	VERB
ftr-344	836	19	;	;	PUNCT
ftr-344	836	20	however	however	ADV
ftr-344	836	21	,	,	PUNCT
ftr-344	836	22	the	the	DET
ftr-344	836	23	law	law	NOUN
ftr-344	836	24	does	do	AUX
ftr-344	836	25	not	not	PART
ftr-344	836	26	delegate	delegate	VERB
ftr-344	836	27	that	that	DET
ftr-344	836	28	kind	kind	NOUN
ftr-344	836	29	of	of	ADP
ftr-344	836	30	determination	determination	NOUN
ftr-344	836	31	to	to	ADP
ftr-344	836	32	private	private	ADJ
ftr-344	836	33	persons	person	NOUN
ftr-344	836	34	.	.	PUNCT
ftr-344	837	1	332	332	NUM
ftr-344	838	1	[	[	X
ftr-344	838	2	vol	vol	NOUN
ftr-344	838	3	.	.	PUNCT
ftr-344	839	1	11:5	11:5	NUM
ftr-344	839	2	defining	define	VERB
ftr-344	839	3	income	income	NOUN
ftr-344	839	4	among	among	ADP
ftr-344	839	5	the	the	DET
ftr-344	839	6	congeries	congerie	NOUN
ftr-344	839	7	of	of	ADP
ftr-344	839	8	values	value	NOUN
ftr-344	839	9	that	that	PRON
ftr-344	839	10	constitute	constitute	VERB
ftr-344	839	11	a	a	DET
ftr-344	839	12	given	give	VERB
ftr-344	839	13	field	field	NOUN
ftr-344	839	14	of	of	ADP
ftr-344	839	15	public	public	ADJ
ftr-344	839	16	law	law	NOUN
ftr-344	839	17	,	,	PUNCT
ftr-344	839	18	the	the	DET
ftr-344	839	19	importance	importance	NOUN
ftr-344	839	20	of	of	ADP
ftr-344	839	21	administrability	administrability	NOUN
ftr-344	839	22	will	will	AUX
ftr-344	839	23	tend	tend	VERB
ftr-344	839	24	to	to	PART
ftr-344	839	25	push	push	VERB
ftr-344	839	26	definitions	definition	NOUN
ftr-344	839	27	in	in	ADP
ftr-344	839	28	that	that	DET
ftr-344	839	29	field	field	NOUN
ftr-344	839	30	toward	toward	ADP
ftr-344	839	31	rule	rule	NOUN
ftr-344	839	32	-	-	PUNCT
ftr-344	839	33	like	like	ADJ
ftr-344	839	34	formulations	formulation	NOUN
ftr-344	839	35	for	for	ADP
ftr-344	839	36	two	two	NUM
ftr-344	839	37	reasons	reason	NOUN
ftr-344	839	38	.	.	PUNCT
ftr-344	840	1	first	first	ADV
ftr-344	840	2	,	,	PUNCT
ftr-344	840	3	the	the	DET
ftr-344	840	4	central	central	ADJ
ftr-344	840	5	importance	importance	NOUN
ftr-344	840	6	of	of	ADP
ftr-344	840	7	administrability	administrability	NOUN
ftr-344	840	8	will	will	AUX
ftr-344	840	9	cause	cause	VERB
ftr-344	840	10	it	it	PRON
ftr-344	840	11	to	to	PART
ftr-344	840	12	dominate	dominate	VERB
ftr-344	840	13	in	in	ADP
ftr-344	840	14	the	the	DET
ftr-344	840	15	competition	competition	NOUN
ftr-344	840	16	among	among	ADP
ftr-344	840	17	goals	goal	NOUN
ftr-344	840	18	and	and	CCONJ
ftr-344	840	19	values	value	NOUN
ftr-344	840	20	,	,	PUNCT
ftr-344	840	21	and	and	CCONJ
ftr-344	840	22	definitions	definition	NOUN
ftr-344	840	23	that	that	PRON
ftr-344	840	24	reflect	reflect	VERB
ftr-344	840	25	the	the	DET
ftr-344	840	26	domination	domination	NOUN
ftr-344	840	27	of	of	ADP
ftr-344	840	28	a	a	DET
ftr-344	840	29	single	single	ADJ
ftr-344	840	30	goal	goal	NOUN
ftr-344	840	31	or	or	CCONJ
ftr-344	840	32	value	value	NOUN
ftr-344	840	33	will	will	AUX
ftr-344	840	34	tend	tend	VERB
ftr-344	840	35	to	to	PART
ftr-344	840	36	be	be	AUX
ftr-344	840	37	rule	rule	NOUN
ftr-344	840	38	-	-	PUNCT
ftr-344	840	39	like	like	ADJ
ftr-344	840	40	.	.	PUNCT
ftr-344	841	1	second	second	ADJ
ftr-344	841	2	,	,	PUNCT
ftr-344	841	3	administrability	administrability	NOUN
ftr-344	841	4	itself	itself	PRON
ftr-344	841	5	suggests	suggest	VERB
ftr-344	841	6	rulelike	rulelike	ADJ
ftr-344	841	7	definitions	definition	NOUN
ftr-344	841	8	since	since	SCONJ
ftr-344	841	9	the	the	DET
ftr-344	841	10	on	on	ADP
ftr-344	841	11	-	-	PUNCT
ftr-344	841	12	off	off	ADP
ftr-344	841	13	nature	nature	NOUN
ftr-344	841	14	of	of	ADP
ftr-344	841	15	rules	rule	NOUN
ftr-344	841	16	tends	tend	VERB
ftr-344	841	17	to	to	PART
ftr-344	841	18	support	support	VERB
ftr-344	841	19	many	many	ADJ
ftr-344	841	20	of	of	ADP
ftr-344	841	21	the	the	DET
ftr-344	841	22	qualities	quality	NOUN
ftr-344	841	23	associated	associate	VERB
ftr-344	841	24	with	with	ADP
ftr-344	841	25	administrability	administrability	NOUN
ftr-344	841	26	:	:	PUNCT
ftr-344	841	27	clarity	clarity	NOUN
ftr-344	841	28	,	,	PUNCT
ftr-344	841	29	simplicity	simplicity	NOUN
ftr-344	841	30	,	,	PUNCT
ftr-344	841	31	dependence	dependence	NOUN
ftr-344	841	32	on	on	ADP
ftr-344	841	33	discoverable	discoverable	ADJ
ftr-344	841	34	information	information	NOUN
ftr-344	841	35	,	,	PUNCT
ftr-344	841	36	and	and	CCONJ
ftr-344	841	37	predictabilityand	predictabilityand	VERB
ftr-344	841	38	,	,	PUNCT
ftr-344	841	39	not	not	PART
ftr-344	841	40	coincidentally	coincidentally	ADV
ftr-344	841	41	,	,	PUNCT
ftr-344	841	42	few	few	ADJ
ftr-344	841	43	controversial	controversial	ADJ
ftr-344	841	44	applications.14	applications.14	NOUN
ftr-344	841	45	0	0	NUM
ftr-344	842	1	the	the	DET
ftr-344	842	2	dimmer	dimmer	NOUN
ftr-344	842	3	-	-	PUNCT
ftr-344	842	4	switch	switch	NOUN
ftr-344	842	5	quality	quality	NOUN
ftr-344	842	6	of	of	ADP
ftr-344	842	7	standards	standard	NOUN
ftr-344	842	8	,	,	PUNCT
ftr-344	842	9	on	on	ADP
ftr-344	842	10	the	the	DET
ftr-344	842	11	other	other	ADJ
ftr-344	842	12	hand	hand	NOUN
ftr-344	842	13	,	,	PUNCT
ftr-344	842	14	tends	tend	VERB
ftr-344	842	15	to	to	PART
ftr-344	842	16	defeat	defeat	VERB
ftr-344	842	17	administrability	administrability	NOUN
ftr-344	842	18	with	with	ADP
ftr-344	842	19	its	its	PRON
ftr-344	842	20	insistence	insistence	NOUN
ftr-344	842	21	on	on	ADP
ftr-344	842	22	highly	highly	ADV
ftr-344	842	23	nuanced	nuanced	ADJ
ftr-344	842	24	,	,	PUNCT
ftr-344	842	25	contextual	contextual	ADJ
ftr-344	842	26	application	application	NOUN
ftr-344	842	27	of	of	ADP
ftr-344	842	28	multiple	multiple	ADJ
ftr-344	842	29	,	,	PUNCT
ftr-344	842	30	heterogeneous	heterogeneous	ADJ
ftr-344	842	31	values	value	NOUN
ftr-344	842	32	.	.	PUNCT
ftr-344	843	1	that	that	PRON
ftr-344	843	2	is	be	AUX
ftr-344	843	3	,	,	PUNCT
ftr-344	843	4	because	because	SCONJ
ftr-344	843	5	of	of	ADP
ftr-344	843	6	the	the	DET
ftr-344	843	7	all	all	DET
ftr-344	843	8	-	-	PUNCT
ftr-344	843	9	things	thing	NOUN
ftr-344	843	10	-	-	PUNCT
ftr-344	843	11	considered	consider	VERB
ftr-344	843	12	requirement	requirement	NOUN
ftr-344	843	13	of	of	ADP
ftr-344	843	14	a	a	DET
ftr-344	843	15	standard	standard	NOUN
ftr-344	843	16	,	,	PUNCT
ftr-344	843	17	its	its	PRON
ftr-344	843	18	application	application	NOUN
ftr-344	843	19	is	be	AUX
ftr-344	843	20	less	less	ADV
ftr-344	843	21	efficient	efficient	ADJ
ftr-344	843	22	and	and	CCONJ
ftr-344	843	23	simple	simple	ADJ
ftr-344	843	24	than	than	ADP
ftr-344	843	25	the	the	DET
ftr-344	843	26	more	more	ADV
ftr-344	843	27	limited	limited	ADJ
ftr-344	843	28	considerations	consideration	NOUN
ftr-344	843	29	required	require	VERB
ftr-344	843	30	by	by	ADP
ftr-344	843	31	a	a	DET
ftr-344	843	32	rule	rule	NOUN
ftr-344	843	33	.	.	PUNCT
ftr-344	844	1	of	of	ADP
ftr-344	844	2	course	course	NOUN
ftr-344	844	3	,	,	PUNCT
ftr-344	844	4	administrability	administrability	NOUN
ftr-344	844	5	is	be	AUX
ftr-344	844	6	a	a	DET
ftr-344	844	7	value	value	NOUN
ftr-344	844	8	in	in	ADP
ftr-344	844	9	all	all	DET
ftr-344	844	10	fields	field	NOUN
ftr-344	844	11	of	of	ADP
ftr-344	844	12	law	law	NOUN
ftr-344	844	13	because	because	SCONJ
ftr-344	844	14	some	some	DET
ftr-344	844	15	governmental	governmental	ADJ
ftr-344	844	16	institution	institution	NOUN
ftr-344	844	17	will	will	AUX
ftr-344	844	18	have	have	VERB
ftr-344	844	19	the	the	DET
ftr-344	844	20	responsibility	responsibility	NOUN
ftr-344	844	21	for	for	ADP
ftr-344	844	22	policing	police	VERB
ftr-344	844	23	(	(	PUNCT
ftr-344	844	24	i.e.	i.e.	X
ftr-344	844	25	,	,	PUNCT
ftr-344	844	26	administering	administering	NOUN
ftr-344	844	27	)	)	PUNCT
ftr-344	844	28	the	the	DET
ftr-344	844	29	law	law	NOUN
ftr-344	844	30	's	's	PART
ftr-344	844	31	implementation	implementation	NOUN
ftr-344	844	32	.	.	PUNCT
ftr-344	845	1	but	but	CCONJ
ftr-344	845	2	in	in	ADP
ftr-344	845	3	private	private	ADJ
ftr-344	845	4	law	law	NOUN
ftr-344	845	5	this	this	DET
ftr-344	845	6	responsibility	responsibility	NOUN
ftr-344	845	7	falls	fall	VERB
ftr-344	845	8	to	to	ADP
ftr-344	845	9	the	the	DET
ftr-344	845	10	courts	court	NOUN
ftr-344	845	11	,	,	PUNCT
ftr-344	845	12	which	which	PRON
ftr-344	845	13	are	be	AUX
ftr-344	845	14	called	call	VERB
ftr-344	845	15	upon	upon	SCONJ
ftr-344	845	16	only	only	ADV
ftr-344	845	17	as	as	ADP
ftr-344	845	18	a	a	DET
ftr-344	845	19	last	last	ADJ
ftr-344	845	20	resort	resort	NOUN
ftr-344	845	21	;	;	PUNCT
ftr-344	845	22	following	follow	VERB
ftr-344	845	23	the	the	DET
ftr-344	845	24	law	law	NOUN
ftr-344	845	25	is	be	AUX
ftr-344	845	26	largely	largely	ADV
ftr-344	845	27	in	in	ADP
ftr-344	845	28	the	the	DET
ftr-344	845	29	hands	hand	NOUN
ftr-344	845	30	of	of	ADP
ftr-344	845	31	private	private	ADJ
ftr-344	845	32	individuals	individual	NOUN
ftr-344	845	33	.	.	PUNCT
ftr-344	846	1	accordingly	accordingly	ADV
ftr-344	846	2	,	,	PUNCT
ftr-344	846	3	administrability	administrability	NOUN
ftr-344	846	4	is	be	AUX
ftr-344	846	5	n't	not	PART
ftr-344	846	6	a	a	DET
ftr-344	846	7	powerfully	powerfully	ADV
ftr-344	846	8	important	important	ADJ
ftr-344	846	9	value	value	NOUN
ftr-344	846	10	,	,	PUNCT
ftr-344	846	11	and	and	CCONJ
ftr-344	846	12	in	in	ADP
ftr-344	846	13	the	the	DET
ftr-344	846	14	ongoing	ongoing	ADJ
ftr-344	846	15	competition	competition	NOUN
ftr-344	846	16	it	it	PRON
ftr-344	846	17	will	will	AUX
ftr-344	846	18	not	not	PART
ftr-344	846	19	consistently	consistently	ADV
ftr-344	846	20	dominate	dominate	VERB
ftr-344	846	21	the	the	DET
ftr-344	846	22	formulation	formulation	NOUN
ftr-344	846	23	of	of	ADP
ftr-344	846	24	definitions	definition	NOUN
ftr-344	846	25	.	.	PUNCT
ftr-344	847	1	hence	hence	ADV
ftr-344	847	2	,	,	PUNCT
ftr-344	847	3	private	private	ADJ
ftr-344	847	4	law	law	NOUN
ftr-344	847	5	makes	make	VERB
ftr-344	847	6	frequent	frequent	ADJ
ftr-344	847	7	and	and	CCONJ
ftr-344	847	8	successful	successful	ADJ
ftr-344	847	9	use	use	NOUN
ftr-344	847	10	of	of	ADP
ftr-344	847	11	standards	standard	NOUN
ftr-344	847	12	(	(	PUNCT
ftr-344	847	13	e.g.	e.g.	ADV
ftr-344	847	14	,	,	PUNCT
ftr-344	847	15	the	the	DET
ftr-344	847	16	negligence	negligence	NOUN
ftr-344	847	17	standard	standard	NOUN
ftr-344	847	18	in	in	ADP
ftr-344	847	19	torts	torts	PROPN
ftr-344	847	20	)	)	PUNCT
ftr-344	847	21	.	.	PUNCT
ftr-344	848	1	but	but	CCONJ
ftr-344	848	2	tax	tax	NOUN
ftr-344	848	3	is	be	AUX
ftr-344	848	4	public	public	ADJ
ftr-344	848	5	law	law	NOUN
ftr-344	848	6	,	,	PUNCT
ftr-344	848	7	and	and	CCONJ
ftr-344	848	8	administrability	administrability	NOUN
ftr-344	848	9	is	be	AUX
ftr-344	848	10	crucially	crucially	ADV
ftr-344	848	11	important	important	ADJ
ftr-344	848	12	,	,	PUNCT
ftr-344	848	13	so	so	SCONJ
ftr-344	848	14	we	we	PRON
ftr-344	848	15	would	would	AUX
ftr-344	848	16	expect	expect	VERB
ftr-344	848	17	the	the	DET
ftr-344	848	18	definition	definition	NOUN
ftr-344	848	19	of	of	ADP
ftr-344	848	20	a	a	DET
ftr-344	848	21	key	key	ADJ
ftr-344	848	22	concept	concept	NOUN
ftr-344	848	23	like	like	ADP
ftr-344	848	24	income	income	NOUN
ftr-344	848	25	to	to	PART
ftr-344	848	26	be	be	AUX
ftr-344	848	27	a	a	DET
ftr-344	848	28	rule	rule	NOUN
ftr-344	848	29	or	or	CCONJ
ftr-344	848	30	be	be	AUX
ftr-344	848	31	inapt	inapt	ADJ
ftr-344	848	32	.	.	PUNCT
ftr-344	849	1	we	we	PRON
ftr-344	849	2	will	will	AUX
ftr-344	849	3	now	now	ADV
ftr-344	849	4	show	show	VERB
ftr-344	849	5	that	that	SCONJ
ftr-344	849	6	it	it	PRON
ftr-344	849	7	is	be	AUX
ftr-344	849	8	neither	neither	PRON
ftr-344	849	9	.	.	PUNCT
ftr-344	849	10	iii	iii	X
ftr-344	849	11	.	.	PUNCT
ftr-344	849	12	aptness	aptness	NOUN
ftr-344	849	13	in	in	ADP
ftr-344	849	14	the	the	DET
ftr-344	849	15	tax	tax	NOUN
ftr-344	849	16	law	law	NOUN
ftr-344	849	17	individuals	individual	NOUN
ftr-344	849	18	have	have	VERB
ftr-344	849	19	tax	tax	NOUN
ftr-344	849	20	responsibilities	responsibility	NOUN
ftr-344	849	21	even	even	ADV
ftr-344	849	22	if	if	SCONJ
ftr-344	849	23	they	they	PRON
ftr-344	849	24	do	do	AUX
ftr-344	849	25	not	not	PART
ftr-344	849	26	do	do	VERB
ftr-344	849	27	anything	anything	PRON
ftr-344	849	28	wrong	wrong	ADJ
ftr-344	849	29	and	and	CCONJ
ftr-344	849	30	do	do	AUX
ftr-344	849	31	not	not	PART
ftr-344	849	32	want	want	VERB
ftr-344	849	33	to	to	PART
ftr-344	849	34	pay	pay	VERB
ftr-344	849	35	taxes	taxis	NOUN
ftr-344	849	36	,	,	PUNCT
ftr-344	849	37	and	and	CCONJ
ftr-344	849	38	these	these	DET
ftr-344	849	39	responsibilities	responsibility	NOUN
ftr-344	849	40	are	be	AUX
ftr-344	849	41	triggered	trigger	VERB
ftr-344	849	42	by	by	ADP
ftr-344	849	43	the	the	DET
ftr-344	849	44	receipt	receipt	NOUN
ftr-344	849	45	of	of	ADP
ftr-344	849	46	gross	gross	ADJ
ftr-344	849	47	income.14	income.14	PROPN
ftr-344	849	48	'	'	PART
ftr-344	849	49	the	the	DET
ftr-344	849	50	definition	definition	NOUN
ftr-344	849	51	of	of	ADP
ftr-344	849	52	income	income	NOUN
ftr-344	849	53	is	be	AUX
ftr-344	849	54	therefore	therefore	ADV
ftr-344	849	55	of	of	ADP
ftr-344	849	56	central	central	ADJ
ftr-344	849	57	and	and	CCONJ
ftr-344	849	58	foundational	foundational	ADJ
ftr-344	849	59	importance	importance	NOUN
ftr-344	849	60	.	.	PUNCT
ftr-344	850	1	yet	yet	ADV
ftr-344	850	2	,	,	PUNCT
ftr-344	850	3	as	as	SCONJ
ftr-344	850	4	we	we	PRON
ftr-344	850	5	demonstrated	demonstrate	VERB
ftr-344	850	6	in	in	ADP
ftr-344	850	7	part	part	NOUN
ftr-344	850	8	i	i	PROPN
ftr-344	850	9	,	,	PUNCT
ftr-344	850	10	a	a	DET
ftr-344	850	11	definition	definition	NOUN
ftr-344	850	12	that	that	PRON
ftr-344	850	13	accurately	accurately	ADV
ftr-344	850	14	describes	describe	VERB
ftr-344	850	15	what	what	PRON
ftr-344	850	16	is	be	AUX
ftr-344	850	17	subject	subject	ADJ
ftr-344	850	18	to	to	ADP
ftr-344	850	19	tax	tax	NOUN
ftr-344	850	20	does	do	AUX
ftr-344	850	21	not	not	PART
ftr-344	850	22	exist	exist	VERB
ftr-344	850	23	.	.	PUNCT
ftr-344	851	1	although	although	SCONJ
ftr-344	851	2	glenshaw	glenshaw	ADJ
ftr-344	851	3	glass	glass	NOUN
ftr-344	851	4	purports	purport	VERB
ftr-344	851	5	to	to	PART
ftr-344	851	6	provide	provide	VERB
ftr-344	851	7	a	a	DET
ftr-344	851	8	definition	definition	NOUN
ftr-344	851	9	of	of	ADP
ftr-344	851	10	income	income	NOUN
ftr-344	851	11	in	in	ADP
ftr-344	851	12	the	the	DET
ftr-344	851	13	140	140	NUM
ftr-344	851	14	.	.	PUNCT
ftr-344	852	1	the	the	DET
ftr-344	852	2	qualities	quality	NOUN
ftr-344	852	3	that	that	PRON
ftr-344	852	4	constitute	constitute	VERB
ftr-344	852	5	administrability	administrability	NOUN
ftr-344	852	6	have	have	VERB
ftr-344	852	7	an	an	DET
ftr-344	852	8	affinity	affinity	NOUN
ftr-344	852	9	with	with	ADP
ftr-344	852	10	the	the	DET
ftr-344	852	11	qualities	quality	NOUN
ftr-344	852	12	identified	identify	VERB
ftr-344	852	13	by	by	ADP
ftr-344	852	14	lon	lon	PROPN
ftr-344	852	15	fuller	full	ADJ
ftr-344	852	16	as	as	ADP
ftr-344	852	17	constituting	constitute	VERB
ftr-344	852	18	the	the	DET
ftr-344	852	19	"	"	PUNCT
ftr-344	852	20	internal	internal	ADJ
ftr-344	852	21	morality	morality	NOUN
ftr-344	852	22	of	of	ADP
ftr-344	852	23	law"qualities	law"qualitie	NOUN
ftr-344	852	24	he	he	PRON
ftr-344	852	25	regarded	regard	VERB
ftr-344	852	26	as	as	ADP
ftr-344	852	27	necessary	necessary	ADJ
ftr-344	852	28	to	to	PART
ftr-344	852	29	fulfill	fulfill	VERB
ftr-344	852	30	law	law	NOUN
ftr-344	852	31	's	's	PART
ftr-344	852	32	function	function	NOUN
ftr-344	852	33	as	as	ADP
ftr-344	852	34	"	"	PUNCT
ftr-344	852	35	the	the	DET
ftr-344	852	36	enterprise	enterprise	NOUN
ftr-344	852	37	of	of	ADP
ftr-344	852	38	subjecting	subject	VERB
ftr-344	852	39	human	human	ADJ
ftr-344	852	40	conduct	conduct	NOUN
ftr-344	852	41	to	to	ADP
ftr-344	852	42	the	the	DET
ftr-344	852	43	governance	governance	NOUN
ftr-344	852	44	of	of	ADP
ftr-344	852	45	rules	rule	NOUN
ftr-344	852	46	.	.	PUNCT
ftr-344	852	47	"	"	PUNCT
ftr-344	853	1	see	see	VERB
ftr-344	853	2	fuller	full	ADJ
ftr-344	853	3	,	,	PUNCT
ftr-344	853	4	supra	supra	PROPN
ftr-344	853	5	note	note	NOUN
ftr-344	853	6	51	51	NUM
ftr-344	853	7	,	,	PUNCT
ftr-344	853	8	ch	ch	NOUN
ftr-344	853	9	.	.	PROPN
ftr-344	853	10	2	2	NUM
ftr-344	853	11	.	.	NOUN
ftr-344	853	12	141	141	NUM
ftr-344	853	13	.	.	PUNCT
ftr-344	854	1	not	not	PART
ftr-344	854	2	all	all	DET
ftr-344	854	3	gross	gross	ADJ
ftr-344	854	4	income	income	NOUN
ftr-344	854	5	will	will	AUX
ftr-344	854	6	become	become	VERB
ftr-344	854	7	taxable	taxable	ADJ
ftr-344	854	8	income	income	NOUN
ftr-344	854	9	because	because	SCONJ
ftr-344	854	10	of	of	ADP
ftr-344	854	11	the	the	DET
ftr-344	854	12	existence	existence	NOUN
ftr-344	854	13	of	of	ADP
ftr-344	854	14	deductions	deduction	NOUN
ftr-344	854	15	,	,	PUNCT
ftr-344	854	16	and	and	CCONJ
ftr-344	854	17	even	even	ADV
ftr-344	854	18	the	the	DET
ftr-344	854	19	existence	existence	NOUN
ftr-344	854	20	of	of	ADP
ftr-344	854	21	taxable	taxable	ADJ
ftr-344	854	22	income	income	NOUN
ftr-344	854	23	may	may	AUX
ftr-344	854	24	not	not	PART
ftr-344	854	25	result	result	VERB
ftr-344	854	26	in	in	ADP
ftr-344	854	27	positive	positive	ADJ
ftr-344	854	28	tax	tax	NOUN
ftr-344	854	29	liability	liability	NOUN
ftr-344	854	30	because	because	SCONJ
ftr-344	854	31	of	of	ADP
ftr-344	854	32	the	the	DET
ftr-344	854	33	existence	existence	NOUN
ftr-344	854	34	of	of	ADP
ftr-344	854	35	credits	credit	NOUN
ftr-344	854	36	,	,	PUNCT
ftr-344	854	37	but	but	CCONJ
ftr-344	854	38	the	the	DET
ftr-344	854	39	receipt	receipt	NOUN
ftr-344	854	40	of	of	ADP
ftr-344	854	41	gross	gross	ADJ
ftr-344	854	42	income	income	NOUN
ftr-344	854	43	raises	raise	VERB
ftr-344	854	44	the	the	DET
ftr-344	854	45	possibility	possibility	NOUN
ftr-344	854	46	of	of	ADP
ftr-344	854	47	the	the	DET
ftr-344	854	48	existence	existence	NOUN
ftr-344	854	49	of	of	ADP
ftr-344	854	50	ultimate	ultimate	ADJ
ftr-344	854	51	tax	tax	NOUN
ftr-344	854	52	liability	liability	NOUN
ftr-344	854	53	.	.	PUNCT
ftr-344	855	1	2011	2011	NUM
ftr-344	855	2	]	]	PUNCT
ftr-344	855	3	333	333	NUM
ftr-344	855	4	florida	florida	PROPN
ftr-344	855	5	tax	tax	NOUN
ftr-344	855	6	review	review	NOUN
ftr-344	855	7	tax	tax	NOUN
ftr-344	855	8	law	law	NOUN
ftr-344	855	9	,	,	PUNCT
ftr-344	855	10	there	there	PRON
ftr-344	855	11	is	be	VERB
ftr-344	855	12	an	an	DET
ftr-344	855	13	apparent	apparent	ADJ
ftr-344	855	14	incongruence	incongruence	NOUN
ftr-344	855	15	between	between	ADP
ftr-344	855	16	the	the	DET
ftr-344	855	17	arguable	arguable	ADJ
ftr-344	855	18	reach	reach	NOUN
ftr-344	855	19	of	of	ADP
ftr-344	855	20	that	that	DET
ftr-344	855	21	definition	definition	NOUN
ftr-344	855	22	and	and	CCONJ
ftr-344	855	23	the	the	DET
ftr-344	855	24	income	income	NOUN
ftr-344	855	25	that	that	PRON
ftr-344	855	26	is	be	AUX
ftr-344	855	27	actually	actually	ADV
ftr-344	855	28	subject	subject	ADJ
ftr-344	855	29	to	to	ADP
ftr-344	855	30	tax	tax	NOUN
ftr-344	855	31	.	.	PUNCT
ftr-344	856	1	in	in	ADP
ftr-344	856	2	our	our	PRON
ftr-344	856	3	discussion	discussion	NOUN
ftr-344	856	4	of	of	ADP
ftr-344	856	5	aptness	aptness	NOUN
ftr-344	856	6	in	in	ADP
ftr-344	856	7	part	part	NOUN
ftr-344	856	8	ii	ii	NOUN
ftr-344	856	9	we	we	PRON
ftr-344	856	10	saw	see	VERB
ftr-344	856	11	that	that	SCONJ
ftr-344	856	12	a	a	DET
ftr-344	856	13	definition	definition	NOUN
ftr-344	856	14	that	that	PRON
ftr-344	856	15	generates	generate	VERB
ftr-344	856	16	many	many	ADJ
ftr-344	856	17	contestable	contestable	ADJ
ftr-344	856	18	cases	case	NOUN
ftr-344	856	19	may	may	AUX
ftr-344	856	20	be	be	AUX
ftr-344	856	21	inapt	inapt	ADJ
ftr-344	856	22	.	.	PUNCT
ftr-344	857	1	accordingly	accordingly	ADV
ftr-344	857	2	,	,	PUNCT
ftr-344	857	3	we	we	PRON
ftr-344	857	4	now	now	ADV
ftr-344	857	5	turn	turn	VERB
ftr-344	857	6	to	to	ADP
ftr-344	857	7	determining	determine	VERB
ftr-344	857	8	whether	whether	SCONJ
ftr-344	857	9	the	the	DET
ftr-344	857	10	glenshaw	glenshaw	ADJ
ftr-344	857	11	glass	glass	NOUN
ftr-344	857	12	definition	definition	NOUN
ftr-344	857	13	of	of	ADP
ftr-344	857	14	income	income	NOUN
ftr-344	857	15	is	be	AUX
ftr-344	857	16	inapt	inapt	ADJ
ftr-344	857	17	for	for	ADP
ftr-344	857	18	this	this	DET
ftr-344	857	19	reason	reason	NOUN
ftr-344	857	20	.	.	PUNCT
ftr-344	858	1	a.	a.	NOUN
ftr-344	858	2	values	value	NOUN
ftr-344	858	3	in	in	ADP
ftr-344	858	4	the	the	DET
ftr-344	858	5	tax	tax	NOUN
ftr-344	858	6	law	law	NOUN
ftr-344	858	7	the	the	DET
ftr-344	858	8	first	first	ADJ
ftr-344	858	9	step	step	NOUN
ftr-344	858	10	in	in	ADP
ftr-344	858	11	determining	determine	VERB
ftr-344	858	12	aptness	aptness	NOUN
ftr-344	858	13	is	be	AUX
ftr-344	858	14	an	an	DET
ftr-344	858	15	identification	identification	NOUN
ftr-344	858	16	of	of	ADP
ftr-344	858	17	the	the	DET
ftr-344	858	18	goals	goal	NOUN
ftr-344	858	19	and	and	CCONJ
ftr-344	858	20	values	value	NOUN
ftr-344	858	21	in	in	ADP
ftr-344	858	22	the	the	DET
ftr-344	858	23	tax	tax	NOUN
ftr-344	858	24	law	law	NOUN
ftr-344	858	25	.	.	PUNCT
ftr-344	859	1	identifying	identify	VERB
ftr-344	859	2	the	the	DET
ftr-344	859	3	principal	principal	ADJ
ftr-344	859	4	goal	goal	NOUN
ftr-344	859	5	of	of	ADP
ftr-344	859	6	the	the	DET
ftr-344	859	7	income	income	NOUN
ftr-344	859	8	tax	tax	NOUN
ftr-344	859	9	system	system	NOUN
ftr-344	859	10	is	be	AUX
ftr-344	859	11	easy	easy	ADJ
ftr-344	859	12	:	:	PUNCT
ftr-344	859	13	the	the	DET
ftr-344	859	14	tax	tax	NOUN
ftr-344	859	15	system	system	NOUN
ftr-344	859	16	exists	exist	VERB
ftr-344	859	17	to	to	PART
ftr-344	859	18	raise	raise	VERB
ftr-344	859	19	revenue	revenue	NOUN
ftr-344	859	20	.	.	PUNCT
ftr-344	860	1	redistribution	redistribution	NOUN
ftr-344	860	2	of	of	ADP
ftr-344	860	3	wealth	wealth	NOUN
ftr-344	860	4	and	and	CCONJ
ftr-344	860	5	shaping	shape	VERB
ftr-344	860	6	behavior	behavior	NOUN
ftr-344	860	7	are	be	AUX
ftr-344	860	8	secondary	secondary	ADJ
ftr-344	860	9	objectives	objective	NOUN
ftr-344	860	10	,	,	PUNCT
ftr-344	860	11	and	and	CCONJ
ftr-344	860	12	whether	whether	SCONJ
ftr-344	860	13	they	they	PRON
ftr-344	860	14	are	be	AUX
ftr-344	860	15	proper	proper	ADJ
ftr-344	860	16	objectives	objective	NOUN
ftr-344	860	17	at	at	ADV
ftr-344	860	18	all	all	ADV
ftr-344	860	19	is	be	AUX
ftr-344	860	20	debatable	debatable	ADJ
ftr-344	860	21	,	,	PUNCT
ftr-344	860	22	but	but	CCONJ
ftr-344	860	23	there	there	PRON
ftr-344	860	24	can	can	AUX
ftr-344	860	25	be	be	AUX
ftr-344	860	26	little	little	ADJ
ftr-344	860	27	disagreement	disagreement	NOUN
ftr-344	860	28	that	that	SCONJ
ftr-344	860	29	the	the	DET
ftr-344	860	30	primary	primary	ADJ
ftr-344	860	31	goal	goal	NOUN
ftr-344	860	32	of	of	ADP
ftr-344	860	33	the	the	DET
ftr-344	860	34	income	income	NOUN
ftr-344	860	35	tax	tax	NOUN
ftr-344	860	36	system	system	NOUN
ftr-344	860	37	is	be	AUX
ftr-344	860	38	to	to	PART
ftr-344	860	39	raise	raise	VERB
ftr-344	860	40	revenue.14	revenue.14	PRON
ftr-344	860	41	2	2	NUM
ftr-344	860	42	important	important	ADJ
ftr-344	860	43	policies	policy	NOUN
ftr-344	860	44	determine	determine	VERB
ftr-344	860	45	how	how	SCONJ
ftr-344	860	46	the	the	DET
ftr-344	860	47	revenue	revenue	NOUN
ftr-344	860	48	is	be	AUX
ftr-344	860	49	raised	raise	VERB
ftr-344	860	50	.	.	PUNCT
ftr-344	861	1	those	those	DET
ftr-344	861	2	policies	policy	NOUN
ftr-344	861	3	are	be	AUX
ftr-344	861	4	usually	usually	ADV
ftr-344	861	5	described	describe	VERB
ftr-344	861	6	as	as	ADP
ftr-344	861	7	a	a	DET
ftr-344	861	8	trinity	trinity	NOUN
ftr-344	861	9	:	:	PUNCT
ftr-344	861	10	equity,14	equity,14	ADJ
ftr-344	861	11	3	3	NUM
ftr-344	861	12	efficiency,1	efficiency,1	NOUN
ftr-344	861	13	"	"	PUNCT
ftr-344	861	14	and	and	CCONJ
ftr-344	861	15	simplicity,14	simplicity,14	ADV
ftr-344	861	16	'	'	PUNCT
ftr-344	861	17	but	but	CCONJ
ftr-344	861	18	that	that	DET
ftr-344	861	19	listing	listing	NOUN
ftr-344	861	20	is	be	AUX
ftr-344	861	21	misleading	mislead	VERB
ftr-344	861	22	for	for	ADP
ftr-344	861	23	two	two	NUM
ftr-344	861	24	reasons	reason	NOUN
ftr-344	861	25	.	.	PUNCT
ftr-344	862	1	first	first	ADV
ftr-344	862	2	,	,	PUNCT
ftr-344	862	3	it	it	PRON
ftr-344	862	4	does	do	AUX
ftr-344	862	5	not	not	PART
ftr-344	862	6	capture	capture	VERB
ftr-344	862	7	the	the	DET
ftr-344	862	8	degree	degree	NOUN
ftr-344	862	9	to	to	PART
ftr-344	862	10	which	which	PRON
ftr-344	862	11	each	each	PRON
ftr-344	862	12	of	of	ADP
ftr-344	862	13	the	the	DET
ftr-344	862	14	items	item	NOUN
ftr-344	862	15	is	be	AUX
ftr-344	862	16	valued	value	VERB
ftr-344	862	17	.	.	PUNCT
ftr-344	863	1	in	in	ADP
ftr-344	863	2	most	most	ADJ
ftr-344	863	3	discussions	discussion	NOUN
ftr-344	863	4	of	of	ADP
ftr-344	863	5	tax	tax	NOUN
ftr-344	863	6	policy	policy	NOUN
ftr-344	863	7	,	,	PUNCT
ftr-344	863	8	equity	equity	NOUN
ftr-344	863	9	and	and	CCONJ
ftr-344	863	10	efficiency	efficiency	NOUN
ftr-344	863	11	take	take	VERB
ftr-344	863	12	center	center	NOUN
ftr-344	863	13	stage.14	stage.14	NOUN
ftr-344	863	14	6	6	NUM
ftr-344	863	15	not	not	PART
ftr-344	863	16	only	only	ADV
ftr-344	863	17	is	be	AUX
ftr-344	863	18	simplicity	simplicity	NOUN
ftr-344	863	19	always	always	ADV
ftr-344	863	20	third	third	ADV
ftr-344	863	21	,	,	PUNCT
ftr-344	863	22	but	but	CCONJ
ftr-344	863	23	it	it	PRON
ftr-344	863	24	is	be	AUX
ftr-344	863	25	a	a	DET
ftr-344	863	26	very	very	ADV
ftr-344	863	27	distant	distant	ADJ
ftr-344	863	28	third	third	NOUN
ftr-344	863	29	.	.	PUNCT
ftr-344	864	1	often	often	ADV
ftr-344	864	2	it	it	PRON
ftr-344	864	3	is	be	AUX
ftr-344	864	4	not	not	PART
ftr-344	864	5	discussed	discuss	VERB
ftr-344	864	6	at	at	ADV
ftr-344	864	7	all	all	ADV
ftr-344	864	8	,	,	PUNCT
ftr-344	864	9	and	and	CCONJ
ftr-344	864	10	when	when	SCONJ
ftr-344	864	11	it	it	PRON
ftr-344	864	12	is	be	AUX
ftr-344	864	13	,	,	PUNCT
ftr-344	864	14	it	it	PRON
ftr-344	864	15	appears	appear	VERB
ftr-344	864	16	in	in	ADP
ftr-344	864	17	the	the	DET
ftr-344	864	18	role	role	NOUN
ftr-344	864	19	of	of	ADP
ftr-344	864	20	an	an	DET
ftr-344	864	21	intruder	intruder	NOUN
ftr-344	864	22	crashing	crash	VERB
ftr-344	864	23	the	the	DET
ftr-344	864	24	theoretical	theoretical	ADJ
ftr-344	864	25	party	party	NOUN
ftr-344	864	26	.	.	PUNCT
ftr-344	865	1	although	although	SCONJ
ftr-344	865	2	simplicity	simplicity	NOUN
ftr-344	865	3	is	be	AUX
ftr-344	865	4	often	often	ADV
ftr-344	865	5	touted	tout	VERB
ftr-344	865	6	as	as	ADP
ftr-344	865	7	142	142	NUM
ftr-344	865	8	.	.	PUNCT
ftr-344	866	1	our	our	PRON
ftr-344	866	2	analysis	analysis	NOUN
ftr-344	866	3	is	be	AUX
ftr-344	866	4	deliberately	deliberately	ADV
ftr-344	866	5	confined	confine	VERB
ftr-344	866	6	to	to	ADP
ftr-344	866	7	the	the	DET
ftr-344	866	8	income	income	NOUN
ftr-344	866	9	tax	tax	NOUN
ftr-344	866	10	.	.	PUNCT
ftr-344	867	1	other	other	ADJ
ftr-344	867	2	taxes	taxis	NOUN
ftr-344	867	3	,	,	PUNCT
ftr-344	867	4	such	such	ADJ
ftr-344	867	5	as	as	ADP
ftr-344	867	6	wealth	wealth	NOUN
ftr-344	867	7	transfer	transfer	NOUN
ftr-344	867	8	taxes	taxis	NOUN
ftr-344	867	9	(	(	PUNCT
ftr-344	867	10	estate	estate	NOUN
ftr-344	867	11	,	,	PUNCT
ftr-344	867	12	gift	gift	NOUN
ftr-344	867	13	,	,	PUNCT
ftr-344	867	14	and	and	CCONJ
ftr-344	867	15	generation	generation	NOUN
ftr-344	867	16	skipping	skip	VERB
ftr-344	867	17	)	)	PUNCT
ftr-344	867	18	have	have	VERB
ftr-344	867	19	other	other	ADJ
ftr-344	867	20	principal	principal	ADJ
ftr-344	867	21	objectives	objective	NOUN
ftr-344	867	22	.	.	PUNCT
ftr-344	868	1	143	143	X
ftr-344	868	2	.	.	PUNCT
ftr-344	869	1	equity	equity	NOUN
ftr-344	869	2	takes	take	VERB
ftr-344	869	3	two	two	NUM
ftr-344	869	4	forms	form	NOUN
ftr-344	869	5	.	.	PUNCT
ftr-344	870	1	horizontal	horizontal	ADJ
ftr-344	870	2	equity	equity	NOUN
ftr-344	870	3	refers	refer	VERB
ftr-344	870	4	to	to	ADP
ftr-344	870	5	the	the	DET
ftr-344	870	6	taxation	taxation	NOUN
ftr-344	870	7	of	of	ADP
ftr-344	870	8	similarly	similarly	ADV
ftr-344	870	9	situated	situated	ADJ
ftr-344	870	10	taxpayers	taxpayer	NOUN
ftr-344	870	11	similarly	similarly	ADV
ftr-344	870	12	.	.	PUNCT
ftr-344	871	1	vertical	vertical	ADJ
ftr-344	871	2	equity	equity	NOUN
ftr-344	871	3	refers	refer	VERB
ftr-344	871	4	to	to	ADP
ftr-344	871	5	taxing	tax	VERB
ftr-344	871	6	in	in	ADP
ftr-344	871	7	proportion	proportion	NOUN
ftr-344	871	8	to	to	ADP
ftr-344	871	9	ability	ability	NOUN
ftr-344	871	10	to	to	PART
ftr-344	871	11	pay	pay	VERB
ftr-344	871	12	so	so	SCONJ
ftr-344	871	13	that	that	SCONJ
ftr-344	871	14	tax	tax	NOUN
ftr-344	871	15	burdens	burden	NOUN
ftr-344	871	16	rise	rise	VERB
ftr-344	871	17	as	as	ADP
ftr-344	871	18	ability	ability	NOUN
ftr-344	871	19	to	to	PART
ftr-344	871	20	pay	pay	VERB
ftr-344	871	21	raises	raise	NOUN
ftr-344	871	22	.	.	PUNCT
ftr-344	872	1	both	both	DET
ftr-344	872	2	forms	form	NOUN
ftr-344	872	3	are	be	AUX
ftr-344	872	4	contested	contest	VERB
ftr-344	872	5	,	,	PUNCT
ftr-344	872	6	as	as	SCONJ
ftr-344	872	7	it	it	PRON
ftr-344	872	8	is	be	AUX
ftr-344	872	9	often	often	ADV
ftr-344	872	10	difficult	difficult	ADJ
ftr-344	872	11	to	to	PART
ftr-344	872	12	determine	determine	VERB
ftr-344	872	13	the	the	DET
ftr-344	872	14	way	way	NOUN
ftr-344	872	15	in	in	ADP
ftr-344	872	16	which	which	PRON
ftr-344	872	17	the	the	DET
ftr-344	872	18	similarity	similarity	NOUN
ftr-344	872	19	of	of	ADP
ftr-344	872	20	situations	situation	NOUN
ftr-344	872	21	should	should	AUX
ftr-344	872	22	be	be	AUX
ftr-344	872	23	determined	determine	VERB
ftr-344	872	24	and	and	CCONJ
ftr-344	872	25	the	the	DET
ftr-344	872	26	proposition	proposition	NOUN
ftr-344	872	27	that	that	PRON
ftr-344	872	28	tax	tax	VERB
ftr-344	872	29	the	the	DET
ftr-344	872	30	rate	rate	NOUN
ftr-344	872	31	of	of	ADP
ftr-344	872	32	tax	tax	NOUN
ftr-344	872	33	should	should	AUX
ftr-344	872	34	rise	rise	VERB
ftr-344	872	35	as	as	ADP
ftr-344	872	36	ability	ability	NOUN
ftr-344	872	37	to	to	PART
ftr-344	872	38	pay	pay	VERB
ftr-344	872	39	rises	rise	NOUN
ftr-344	872	40	is	be	AUX
ftr-344	872	41	hotly	hotly	ADV
ftr-344	872	42	debated	debate	VERB
ftr-344	872	43	.	.	PUNCT
ftr-344	873	1	although	although	SCONJ
ftr-344	873	2	scholars	scholar	NOUN
ftr-344	873	3	,	,	PUNCT
ftr-344	873	4	policy	policy	NOUN
ftr-344	873	5	makers	maker	NOUN
ftr-344	873	6	,	,	PUNCT
ftr-344	873	7	and	and	CCONJ
ftr-344	873	8	the	the	DET
ftr-344	873	9	public	public	NOUN
ftr-344	873	10	differ	differ	VERB
ftr-344	873	11	on	on	ADP
ftr-344	873	12	how	how	SCONJ
ftr-344	873	13	they	they	PRON
ftr-344	873	14	define	define	VERB
ftr-344	873	15	equity	equity	NOUN
ftr-344	873	16	,	,	PUNCT
ftr-344	873	17	there	there	PRON
ftr-344	873	18	is	be	VERB
ftr-344	873	19	general	general	ADJ
ftr-344	873	20	agreement	agreement	NOUN
ftr-344	873	21	that	that	PRON
ftr-344	873	22	equity	equity	NOUN
ftr-344	873	23	is	be	AUX
ftr-344	873	24	an	an	DET
ftr-344	873	25	important	important	ADJ
ftr-344	873	26	goal	goal	NOUN
ftr-344	873	27	of	of	ADP
ftr-344	873	28	the	the	DET
ftr-344	873	29	tax	tax	NOUN
ftr-344	873	30	system	system	NOUN
ftr-344	873	31	.	.	PUNCT
ftr-344	874	1	144	144	NUM
ftr-344	874	2	.	.	PUNCT
ftr-344	874	3	efficiency	efficiency	NOUN
ftr-344	874	4	is	be	AUX
ftr-344	874	5	generally	generally	ADV
ftr-344	874	6	defined	define	VERB
ftr-344	874	7	in	in	ADP
ftr-344	874	8	economic	economic	ADJ
ftr-344	874	9	terms	term	NOUN
ftr-344	874	10	,	,	PUNCT
ftr-344	874	11	in	in	ADP
ftr-344	874	12	which	which	PRON
ftr-344	874	13	an	an	DET
ftr-344	874	14	efficient	efficient	ADJ
ftr-344	874	15	system	system	NOUN
ftr-344	874	16	is	be	AUX
ftr-344	874	17	one	one	NUM
ftr-344	874	18	that	that	PRON
ftr-344	874	19	does	do	AUX
ftr-344	874	20	not	not	PART
ftr-344	874	21	interfere	interfere	VERB
ftr-344	874	22	with	with	ADP
ftr-344	874	23	the	the	DET
ftr-344	874	24	actions	action	NOUN
ftr-344	874	25	of	of	ADP
ftr-344	874	26	participants	participant	NOUN
ftr-344	874	27	in	in	ADP
ftr-344	874	28	the	the	DET
ftr-344	874	29	marketplace	marketplace	NOUN
ftr-344	874	30	.	.	PUNCT
ftr-344	875	1	the	the	PRON
ftr-344	875	2	more	more	ADV
ftr-344	875	3	a	a	DET
ftr-344	875	4	system	system	NOUN
ftr-344	875	5	interferes	interfere	VERB
ftr-344	875	6	with	with	ADP
ftr-344	875	7	economic	economic	ADJ
ftr-344	875	8	activity	activity	NOUN
ftr-344	875	9	,	,	PUNCT
ftr-344	875	10	such	such	ADJ
ftr-344	875	11	as	as	ADP
ftr-344	875	12	by	by	ADP
ftr-344	875	13	providing	provide	VERB
ftr-344	875	14	more	more	ADV
ftr-344	875	15	favorable	favorable	ADJ
ftr-344	875	16	tax	tax	NOUN
ftr-344	875	17	consequences	consequence	NOUN
ftr-344	875	18	for	for	ADP
ftr-344	875	19	one	one	NUM
ftr-344	875	20	activity	activity	NOUN
ftr-344	875	21	than	than	ADP
ftr-344	875	22	another	another	PRON
ftr-344	875	23	,	,	PUNCT
ftr-344	875	24	the	the	DET
ftr-344	875	25	more	more	ADV
ftr-344	875	26	inefficient	inefficient	ADJ
ftr-344	875	27	it	it	PRON
ftr-344	875	28	is	be	AUX
ftr-344	875	29	.	.	PUNCT
ftr-344	876	1	sometimes	sometimes	ADV
ftr-344	876	2	the	the	DET
ftr-344	876	3	inefficiency	inefficiency	NOUN
ftr-344	876	4	is	be	AUX
ftr-344	876	5	deliberate	deliberate	ADJ
ftr-344	876	6	,	,	PUNCT
ftr-344	876	7	as	as	ADP
ftr-344	876	8	in	in	ADP
ftr-344	876	9	the	the	DET
ftr-344	876	10	case	case	NOUN
ftr-344	876	11	of	of	ADP
ftr-344	876	12	tax	tax	NOUN
ftr-344	876	13	expenditures	expenditure	NOUN
ftr-344	876	14	.	.	PUNCT
ftr-344	877	1	145	145	NUM
ftr-344	877	2	.	.	PUNCT
ftr-344	878	1	see	see	VERB
ftr-344	878	2	,	,	PUNCT
ftr-344	878	3	e.g.	e.g.	ADV
ftr-344	878	4	,	,	PUNCT
ftr-344	878	5	graetz	graetz	PROPN
ftr-344	878	6	&	&	CCONJ
ftr-344	878	7	schenk	schenk	PROPN
ftr-344	878	8	,	,	PUNCT
ftr-344	878	9	supra	supra	PROPN
ftr-344	878	10	note	note	NOUN
ftr-344	878	11	9	9	NUM
ftr-344	878	12	,	,	PUNCT
ftr-344	878	13	at	at	ADP
ftr-344	878	14	28	28	NUM
ftr-344	878	15	.	.	PUNCT
ftr-344	879	1	146	146	NUM
ftr-344	879	2	.	.	PUNCT
ftr-344	880	1	see	see	VERB
ftr-344	880	2	samuel	samuel	PROPN
ftr-344	880	3	a.	a.	PROPN
ftr-344	880	4	donaldson	donaldson	PROPN
ftr-344	880	5	,	,	PUNCT
ftr-344	880	6	the	the	DET
ftr-344	880	7	easy	easy	ADJ
ftr-344	880	8	case	case	NOUN
ftr-344	880	9	against	against	ADP
ftr-344	880	10	tax	tax	NOUN
ftr-344	880	11	simplification	simplification	NOUN
ftr-344	880	12	,	,	PUNCT
ftr-344	880	13	22	22	NUM
ftr-344	880	14	va	va	NOUN
ftr-344	880	15	.	.	PUNCT
ftr-344	881	1	tax	tax	PROPN
ftr-344	881	2	rev	rev	PROPN
ftr-344	881	3	.	.	PROPN
ftr-344	881	4	645	645	NUM
ftr-344	881	5	,	,	PUNCT
ftr-344	881	6	652	652	NUM
ftr-344	881	7	-	-	SYM
ftr-344	881	8	53	53	NUM
ftr-344	881	9	(	(	PUNCT
ftr-344	881	10	2003	2003	NUM
ftr-344	881	11	)	)	PUNCT
ftr-344	881	12	;	;	PUNCT
ftr-344	881	13	david	david	PROPN
ftr-344	881	14	a.	a.	PROPN
ftr-344	881	15	weisbach	weisbach	PROPN
ftr-344	881	16	,	,	PUNCT
ftr-344	881	17	line	line	NOUN
ftr-344	881	18	drawing	drawing	NOUN
ftr-344	881	19	,	,	PUNCT
ftr-344	881	20	doctrine	doctrine	NOUN
ftr-344	881	21	,	,	PUNCT
ftr-344	881	22	and	and	CCONJ
ftr-344	881	23	efficiency	efficiency	NOUN
ftr-344	881	24	in	in	ADP
ftr-344	881	25	the	the	DET
ftr-344	881	26	tax	tax	NOUN
ftr-344	881	27	law	law	NOUN
ftr-344	881	28	,	,	PUNCT
ftr-344	881	29	84	84	NUM
ftr-344	881	30	cornell	cornell	PROPN
ftr-344	881	31	l.	l.	PROPN
ftr-344	881	32	rev	rev	PROPN
ftr-344	881	33	.	.	PROPN
ftr-344	881	34	1627	1627	NUM
ftr-344	881	35	,	,	PUNCT
ftr-344	881	36	1649	1649	NUM
ftr-344	881	37	(	(	PUNCT
ftr-344	881	38	1999	1999	NUM
ftr-344	881	39	)	)	PUNCT
ftr-344	881	40	;	;	PUNCT
ftr-344	881	41	deborah	deborah	PROPN
ftr-344	881	42	l.	l.	PROPN
ftr-344	881	43	paul	paul	PROPN
ftr-344	881	44	,	,	PUNCT
ftr-344	881	45	the	the	DET
ftr-344	881	46	sources	source	NOUN
ftr-344	881	47	of	of	ADP
ftr-344	881	48	tax	tax	NOUN
ftr-344	881	49	complexity	complexity	NOUN
ftr-344	881	50	:	:	PUNCT
ftr-344	881	51	how	how	SCONJ
ftr-344	881	52	much	much	ADJ
ftr-344	881	53	simplicity	simplicity	NOUN
ftr-344	881	54	can	can	AUX
ftr-344	881	55	fundamental	fundamental	ADJ
ftr-344	881	56	tax	tax	NOUN
ftr-344	881	57	reform	reform	NOUN
ftr-344	881	58	achieve	achieve	VERB
ftr-344	881	59	?	?	PUNCT
ftr-344	881	60	,	,	PUNCT
ftr-344	881	61	76	76	NUM
ftr-344	881	62	n.c	n.c	PROPN
ftr-344	881	63	.	.	PROPN
ftr-344	881	64	l.	l.	PROPN
ftr-344	881	65	rev	rev	PROPN
ftr-344	881	66	.	.	PROPN
ftr-344	881	67	151	151	NUM
ftr-344	881	68	,	,	PUNCT
ftr-344	881	69	157	157	NUM
ftr-344	881	70	(	(	PUNCT
ftr-344	881	71	1997	1997	NUM
ftr-344	881	72	)	)	PUNCT
ftr-344	881	73	.	.	PUNCT
ftr-344	882	1	[	[	X
ftr-344	882	2	vol	vol	NOUN
ftr-344	882	3	.	.	PUNCT
ftr-344	883	1	11:5334	11:5334	NUM
ftr-344	883	2	defining	define	VERB
ftr-344	883	3	income	income	NOUN
ftr-344	883	4	desiratum	desiratum	NOUN
ftr-344	883	5	,	,	PUNCT
ftr-344	883	6	it	it	PRON
ftr-344	883	7	seems	seem	VERB
ftr-344	883	8	to	to	PART
ftr-344	883	9	have	have	VERB
ftr-344	883	10	little	little	ADJ
ftr-344	883	11	actual	actual	ADJ
ftr-344	883	12	traction	traction	NOUN
ftr-344	883	13	since	since	SCONJ
ftr-344	883	14	the	the	DET
ftr-344	883	15	tax	tax	NOUN
ftr-344	883	16	laws	law	NOUN
ftr-344	883	17	get	get	VERB
ftr-344	883	18	more	more	ADV
ftr-344	883	19	complicated	complicated	ADJ
ftr-344	883	20	every	every	DET
ftr-344	883	21	year	year	NOUN
ftr-344	883	22	and	and	CCONJ
ftr-344	883	23	the	the	DET
ftr-344	883	24	trend	trend	NOUN
ftr-344	883	25	shows	show	VERB
ftr-344	883	26	no	no	DET
ftr-344	883	27	sign	sign	NOUN
ftr-344	883	28	of	of	ADP
ftr-344	883	29	abating	abate	VERB
ftr-344	883	30	.	.	PUNCT
ftr-344	884	1	simplicity	simplicity	NOUN
ftr-344	884	2	is	be	AUX
ftr-344	884	3	lauded	laud	VERB
ftr-344	884	4	as	as	ADP
ftr-344	884	5	an	an	DET
ftr-344	884	6	objective	objective	NOUN
ftr-344	884	7	,	,	PUNCT
ftr-344	884	8	but	but	CCONJ
ftr-344	884	9	in	in	ADP
ftr-344	884	10	the	the	DET
ftr-344	884	11	end	end	NOUN
ftr-344	884	12	it	it	PRON
ftr-344	884	13	usually	usually	ADV
ftr-344	884	14	gets	get	AUX
ftr-344	884	15	left	leave	VERB
ftr-344	884	16	on	on	ADP
ftr-344	884	17	the	the	DET
ftr-344	884	18	cutting	cutting	NOUN
ftr-344	884	19	room	room	NOUN
ftr-344	884	20	floor	floor	NOUN
ftr-344	884	21	.	.	PUNCT
ftr-344	885	1	147	147	NUM
ftr-344	885	2	second	second	ADJ
ftr-344	885	3	,	,	PUNCT
ftr-344	885	4	simplicity	simplicity	NOUN
ftr-344	885	5	is	be	AUX
ftr-344	885	6	not	not	PART
ftr-344	885	7	the	the	DET
ftr-344	885	8	whole	whole	ADJ
ftr-344	885	9	story	story	NOUN
ftr-344	885	10	.	.	PUNCT
ftr-344	886	1	simplicity	simplicity	NOUN
ftr-344	886	2	can	can	AUX
ftr-344	886	3	be	be	AUX
ftr-344	886	4	important	important	ADJ
ftr-344	886	5	in	in	ADP
ftr-344	886	6	producing	produce	VERB
ftr-344	886	7	an	an	DET
ftr-344	886	8	equitable	equitable	ADJ
ftr-344	886	9	and	and	CCONJ
ftr-344	886	10	efficient	efficient	ADJ
ftr-344	886	11	system	system	NOUN
ftr-344	886	12	,	,	PUNCT
ftr-344	886	13	but	but	CCONJ
ftr-344	886	14	it	it	PRON
ftr-344	886	15	does	do	AUX
ftr-344	886	16	not	not	PART
ftr-344	886	17	necessarily	necessarily	ADV
ftr-344	886	18	do	do	VERB
ftr-344	886	19	so,145	so,145	VERB
ftr-344	887	1	and	and	CCONJ
ftr-344	887	2	we	we	PRON
ftr-344	887	3	believe	believe	VERB
ftr-344	887	4	it	it	PRON
ftr-344	887	5	is	be	AUX
ftr-344	887	6	more	more	ADV
ftr-344	887	7	appropriately	appropriately	ADV
ftr-344	887	8	thought	think	VERB
ftr-344	887	9	of	of	ADP
ftr-344	887	10	as	as	ADP
ftr-344	887	11	a	a	DET
ftr-344	887	12	part	part	NOUN
ftr-344	887	13	of	of	ADP
ftr-344	887	14	what	what	PRON
ftr-344	887	15	makes	make	VERB
ftr-344	887	16	the	the	DET
ftr-344	887	17	tax	tax	NOUN
ftr-344	887	18	law	law	NOUN
ftr-344	887	19	administrable	administrable	ADJ
ftr-344	887	20	.	.	PUNCT
ftr-344	888	1	as	as	SCONJ
ftr-344	888	2	we	we	PRON
ftr-344	888	3	argued	argue	VERB
ftr-344	888	4	in	in	ADP
ftr-344	888	5	part	part	PROPN
ftr-344	888	6	ii	ii	PROPN
ftr-344	888	7	,	,	PUNCT
ftr-344	888	8	administrability	administrability	NOUN
ftr-344	888	9	is	be	AUX
ftr-344	888	10	a	a	DET
ftr-344	888	11	centrally	centrally	ADV
ftr-344	888	12	important	important	ADJ
ftr-344	888	13	value	value	NOUN
ftr-344	888	14	in	in	ADP
ftr-344	888	15	any	any	DET
ftr-344	888	16	field	field	NOUN
ftr-344	888	17	of	of	ADP
ftr-344	888	18	public	public	ADJ
ftr-344	888	19	law	law	NOUN
ftr-344	888	20	,	,	PUNCT
ftr-344	888	21	and	and	CCONJ
ftr-344	888	22	having	have	VERB
ftr-344	888	23	an	an	DET
ftr-344	888	24	administrable	administrable	ADJ
ftr-344	888	25	tax	tax	NOUN
ftr-344	888	26	law	law	NOUN
ftr-344	888	27	is	be	AUX
ftr-344	888	28	what	what	PRON
ftr-344	888	29	makes	make	VERB
ftr-344	888	30	it	it	PRON
ftr-344	888	31	possible	possible	ADJ
ftr-344	888	32	for	for	SCONJ
ftr-344	888	33	the	the	DET
ftr-344	888	34	system	system	NOUN
ftr-344	888	35	to	to	PART
ftr-344	888	36	raise	raise	VERB
ftr-344	888	37	the	the	DET
ftr-344	888	38	revenue	revenue	NOUN
ftr-344	888	39	which	which	PRON
ftr-344	888	40	is	be	AUX
ftr-344	888	41	its	its	PRON
ftr-344	888	42	raison	raison	NOUN
ftr-344	888	43	d'etre	d'etre	NOUN
ftr-344	888	44	.	.	PUNCT
ftr-344	889	1	an	an	DET
ftr-344	889	2	unadministrable	unadministrable	ADJ
ftr-344	889	3	system	system	NOUN
ftr-344	889	4	will	will	AUX
ftr-344	889	5	almost	almost	ADV
ftr-344	889	6	certainly	certainly	ADV
ftr-344	889	7	be	be	AUX
ftr-344	889	8	inequitable	inequitable	ADJ
ftr-344	889	9	and	and	CCONJ
ftr-344	889	10	inefficient	inefficient	ADJ
ftr-344	889	11	because	because	SCONJ
ftr-344	889	12	it	it	PRON
ftr-344	889	13	will	will	AUX
ftr-344	889	14	affect	affect	VERB
ftr-344	889	15	taxpayers	taxpayer	NOUN
ftr-344	889	16	arbitrarily	arbitrarily	ADV
ftr-344	889	17	,	,	PUNCT
ftr-344	889	18	resulting	result	VERB
ftr-344	889	19	in	in	ADP
ftr-344	889	20	inequity	inequity	NOUN
ftr-344	889	21	and	and	CCONJ
ftr-344	889	22	inefficiency	inefficiency	NOUN
ftr-344	889	23	.	.	PUNCT
ftr-344	890	1	simplicity	simplicity	NOUN
ftr-344	890	2	enhances	enhance	VERB
ftr-344	890	3	administrability	administrability	NOUN
ftr-344	890	4	and	and	CCONJ
ftr-344	890	5	administrability	administrability	NOUN
ftr-344	890	6	is	be	AUX
ftr-344	890	7	necessary	necessary	ADJ
ftr-344	890	8	so	so	SCONJ
ftr-344	890	9	that	that	SCONJ
ftr-344	890	10	the	the	DET
ftr-344	890	11	system	system	NOUN
ftr-344	890	12	can	can	AUX
ftr-344	890	13	raise	raise	VERB
ftr-344	890	14	revenue	revenue	NOUN
ftr-344	890	15	in	in	ADP
ftr-344	890	16	an	an	DET
ftr-344	890	17	equitable	equitable	ADJ
ftr-344	890	18	and	and	CCONJ
ftr-344	890	19	efficient	efficient	ADJ
ftr-344	890	20	way	way	NOUN
ftr-344	890	21	.	.	PUNCT
ftr-344	891	1	administrability	administrability	NOUN
ftr-344	891	2	requires	require	VERB
ftr-344	891	3	simplicity	simplicity	NOUN
ftr-344	891	4	,	,	PUNCT
ftr-344	891	5	but	but	CCONJ
ftr-344	891	6	it	it	PRON
ftr-344	891	7	requires	require	VERB
ftr-344	891	8	other	other	ADJ
ftr-344	891	9	things	thing	NOUN
ftr-344	891	10	as	as	ADV
ftr-344	891	11	well	well	ADV
ftr-344	891	12	.	.	PUNCT
ftr-344	892	1	administrability	administrability	NOUN
ftr-344	892	2	includes	include	VERB
ftr-344	892	3	transparency	transparency	NOUN
ftr-344	892	4	,	,	PUNCT
ftr-344	892	5	as	as	ADV
ftr-344	892	6	well	well	ADV
ftr-344	892	7	as	as	ADP
ftr-344	892	8	the	the	DET
ftr-344	892	9	procedures	procedure	NOUN
ftr-344	892	10	and	and	CCONJ
ftr-344	892	11	practices	practice	NOUN
ftr-344	892	12	necessary	necessary	ADJ
ftr-344	892	13	for	for	ADP
ftr-344	892	14	the	the	DET
ftr-344	892	15	collection	collection	NOUN
ftr-344	892	16	of	of	ADP
ftr-344	892	17	revenue	revenue	NOUN
ftr-344	892	18	,	,	PUNCT
ftr-344	892	19	such	such	ADJ
ftr-344	892	20	as	as	ADP
ftr-344	892	21	designing	design	VERB
ftr-344	892	22	and	and	CCONJ
ftr-344	892	23	printing	printing	NOUN
ftr-344	892	24	forms	form	NOUN
ftr-344	892	25	and	and	CCONJ
ftr-344	892	26	instructions	instruction	NOUN
ftr-344	892	27	and	and	CCONJ
ftr-344	892	28	providing	provide	VERB
ftr-344	892	29	mechanisms	mechanism	NOUN
ftr-344	892	30	for	for	ADP
ftr-344	892	31	audit	audit	NOUN
ftr-344	892	32	,	,	PUNCT
ftr-344	892	33	assessment	assessment	NOUN
ftr-344	892	34	,	,	PUNCT
ftr-344	892	35	and	and	CCONJ
ftr-344	892	36	enforcement.14	enforcement.14	PROPN
ftr-344	892	37	9	9	NUM
ftr-344	892	38	because	because	SCONJ
ftr-344	892	39	the	the	DET
ftr-344	892	40	concept	concept	NOUN
ftr-344	892	41	of	of	ADP
ftr-344	892	42	administrability	administrability	NOUN
ftr-344	892	43	captures	capture	VERB
ftr-344	892	44	the	the	DET
ftr-344	892	45	reason	reason	NOUN
ftr-344	892	46	for	for	ADP
ftr-344	892	47	including	include	VERB
ftr-344	892	48	simplicity	simplicity	NOUN
ftr-344	892	49	as	as	ADP
ftr-344	892	50	a	a	DET
ftr-344	892	51	tax	tax	NOUN
ftr-344	892	52	policy	policy	NOUN
ftr-344	892	53	value	value	NOUN
ftr-344	892	54	but	but	CCONJ
ftr-344	892	55	is	be	AUX
ftr-344	892	56	more	more	ADV
ftr-344	892	57	comprehensive	comprehensive	ADJ
ftr-344	892	58	,	,	PUNCT
ftr-344	892	59	we	we	PRON
ftr-344	892	60	believe	believe	VERB
ftr-344	892	61	that	that	SCONJ
ftr-344	892	62	it	it	PRON
ftr-344	892	63	is	be	AUX
ftr-344	892	64	more	more	ADV
ftr-344	892	65	descriptively	descriptively	ADV
ftr-344	892	66	appropriate	appropriate	ADJ
ftr-344	892	67	and	and	CCONJ
ftr-344	892	68	we	we	PRON
ftr-344	892	69	adopt	adopt	VERB
ftr-344	892	70	it	it	PRON
ftr-344	892	71	in	in	ADP
ftr-344	892	72	our	our	PRON
ftr-344	892	73	analysis	analysis	NOUN
ftr-344	892	74	.	.	PUNCT
ftr-344	893	1	we	we	PRON
ftr-344	893	2	consider	consider	VERB
ftr-344	893	3	administrability	administrability	NOUN
ftr-344	893	4	to	to	PART
ftr-344	893	5	consist	consist	VERB
ftr-344	893	6	of	of	ADP
ftr-344	893	7	the	the	DET
ftr-344	893	8	interaction	interaction	NOUN
ftr-344	893	9	between	between	ADP
ftr-344	893	10	simplicity	simplicity	NOUN
ftr-344	893	11	,	,	PUNCT
ftr-344	893	12	transparency	transparency	NOUN
ftr-344	893	13	,	,	PUNCT
ftr-344	893	14	and	and	CCONJ
ftr-344	893	15	the	the	DET
ftr-344	893	16	operational	operational	ADJ
ftr-344	893	17	mechanics	mechanic	NOUN
ftr-344	893	18	that	that	PRON
ftr-344	893	19	makes	make	VERB
ftr-344	893	20	a	a	DET
ftr-344	893	21	system	system	NOUN
ftr-344	893	22	work	work	NOUN
ftr-344	893	23	to	to	PART
ftr-344	893	24	achieve	achieve	VERB
ftr-344	893	25	its	its	PRON
ftr-344	893	26	objective	objective	NOUN
ftr-344	893	27	of	of	ADP
ftr-344	893	28	collection	collection	NOUN
ftr-344	893	29	of	of	ADP
ftr-344	893	30	revenue	revenue	NOUN
ftr-344	893	31	in	in	ADP
ftr-344	893	32	an	an	DET
ftr-344	893	33	equitable	equitable	ADJ
ftr-344	893	34	and	and	CCONJ
ftr-344	893	35	efficient	efficient	ADJ
ftr-344	893	36	manner	manner	NOUN
ftr-344	893	37	.	.	PUNCT
ftr-344	894	1	147	147	NUM
ftr-344	894	2	.	.	PUNCT
ftr-344	895	1	graetz	graetz	PROPN
ftr-344	895	2	&	&	CCONJ
ftr-344	895	3	schenk	schenk	PROPN
ftr-344	895	4	,	,	PUNCT
ftr-344	895	5	supra	supra	PROPN
ftr-344	895	6	note	note	NOUN
ftr-344	895	7	9	9	NUM
ftr-344	895	8	,	,	PUNCT
ftr-344	895	9	at	at	ADP
ftr-344	895	10	31	31	NUM
ftr-344	895	11	,	,	PUNCT
ftr-344	895	12	see	see	VERB
ftr-344	895	13	steven	steven	PROPN
ftr-344	895	14	a.	a.	PROPN
ftr-344	895	15	dean	dean	PROPN
ftr-344	895	16	,	,	PUNCT
ftr-344	895	17	attractive	attractive	ADJ
ftr-344	895	18	complexity	complexity	NOUN
ftr-344	895	19	:	:	PUNCT
ftr-344	895	20	tax	tax	NOUN
ftr-344	895	21	deregulation	deregulation	NOUN
ftr-344	895	22	,	,	PUNCT
ftr-344	895	23	the	the	DET
ftr-344	895	24	check	check	NOUN
ftr-344	895	25	-	-	PUNCT
ftr-344	895	26	the	the	DET
ftr-344	895	27	-	-	PUNCT
ftr-344	895	28	box	box	NOUN
ftr-344	895	29	election	election	NOUN
ftr-344	895	30	,	,	PUNCT
ftr-344	895	31	and	and	CCONJ
ftr-344	895	32	the	the	DET
ftr-344	895	33	future	future	NOUN
ftr-344	895	34	of	of	ADP
ftr-344	895	35	tax	tax	NOUN
ftr-344	895	36	simplification	simplification	NOUN
ftr-344	895	37	,	,	PUNCT
ftr-344	895	38	34	34	NUM
ftr-344	895	39	hofstra	hofstra	PROPN
ftr-344	895	40	l.	l.	PROPN
ftr-344	895	41	rev	rev	PROPN
ftr-344	895	42	.	.	PROPN
ftr-344	896	1	405	405	NUM
ftr-344	896	2	(	(	PUNCT
ftr-344	896	3	2005	2005	NUM
ftr-344	896	4	)	)	PUNCT
ftr-344	896	5	;	;	PUNCT
ftr-344	897	1	steve	steve	PROPN
ftr-344	897	2	r.	r.	PROPN
ftr-344	897	3	johnson	johnson	PROPN
ftr-344	897	4	,	,	PUNCT
ftr-344	897	5	the	the	DET
ftr-344	897	6	e.l	e.l	PROPN
ftr-344	897	7	.	.	PROPN
ftr-344	897	8	wiegand	wiegand	PROPN
ftr-344	897	9	lecture	lecture	NOUN
ftr-344	897	10	:	:	PUNCT
ftr-344	897	11	administrability	administrability	NOUN
ftr-344	897	12	-	-	PUNCT
ftr-344	897	13	based	base	VERB
ftr-344	897	14	tax	tax	NOUN
ftr-344	897	15	simplification	simplification	NOUN
ftr-344	897	16	,	,	PUNCT
ftr-344	897	17	4	4	NUM
ftr-344	897	18	nev	nev	NOUN
ftr-344	897	19	.	.	PROPN
ftr-344	897	20	l.j	l.j	PROPN
ftr-344	897	21	.	.	PROPN
ftr-344	897	22	573	573	NUM
ftr-344	897	23	,	,	PUNCT
ftr-344	897	24	583	583	NUM
ftr-344	897	25	(	(	PUNCT
ftr-344	897	26	2004	2004	NUM
ftr-344	897	27	)	)	PUNCT
ftr-344	897	28	;	;	PUNCT
ftr-344	897	29	donaldson	donaldson	PROPN
ftr-344	897	30	,	,	PUNCT
ftr-344	897	31	supra	supra	PROPN
ftr-344	897	32	note	note	VERB
ftr-344	897	33	146	146	NUM
ftr-344	897	34	,	,	PUNCT
ftr-344	897	35	at	at	ADP
ftr-344	897	36	647	647	NUM
ftr-344	897	37	.	.	PUNCT
ftr-344	897	38	148	148	NUM
ftr-344	897	39	.	.	PUNCT
ftr-344	898	1	for	for	ADP
ftr-344	898	2	example	example	NOUN
ftr-344	898	3	,	,	PUNCT
ftr-344	898	4	a	a	DET
ftr-344	898	5	head	head	NOUN
ftr-344	898	6	,	,	PUNCT
ftr-344	898	7	or	or	CCONJ
ftr-344	898	8	per	per	ADP
ftr-344	898	9	capita	capita	NOUN
ftr-344	898	10	tax	tax	NOUN
ftr-344	898	11	,	,	PUNCT
ftr-344	898	12	is	be	AUX
ftr-344	898	13	simple	simple	ADJ
ftr-344	898	14	,	,	PUNCT
ftr-344	898	15	but	but	CCONJ
ftr-344	898	16	very	very	ADV
ftr-344	898	17	inequitable	inequitable	ADJ
ftr-344	898	18	,	,	PUNCT
ftr-344	898	19	and	and	CCONJ
ftr-344	898	20	a	a	DET
ftr-344	898	21	tax	tax	NOUN
ftr-344	898	22	on	on	ADP
ftr-344	898	23	wages	wage	NOUN
ftr-344	898	24	,	,	PUNCT
ftr-344	898	25	but	but	CCONJ
ftr-344	898	26	nothing	nothing	PRON
ftr-344	898	27	else	else	ADV
ftr-344	898	28	,	,	PUNCT
ftr-344	898	29	is	be	AUX
ftr-344	898	30	also	also	ADV
ftr-344	898	31	simple	simple	ADJ
ftr-344	898	32	,	,	PUNCT
ftr-344	898	33	but	but	CCONJ
ftr-344	898	34	it	it	PRON
ftr-344	898	35	is	be	AUX
ftr-344	898	36	not	not	PART
ftr-344	898	37	only	only	ADV
ftr-344	898	38	inequitable	inequitable	ADJ
ftr-344	898	39	but	but	CCONJ
ftr-344	898	40	also	also	ADV
ftr-344	898	41	very	very	ADV
ftr-344	898	42	inefficient	inefficient	ADJ
ftr-344	898	43	as	as	SCONJ
ftr-344	898	44	taxpayers	taxpayer	NOUN
ftr-344	898	45	have	have	VERB
ftr-344	898	46	every	every	DET
ftr-344	898	47	incentive	incentive	NOUN
ftr-344	898	48	to	to	PART
ftr-344	898	49	receive	receive	VERB
ftr-344	898	50	compensation	compensation	NOUN
ftr-344	898	51	in	in	ADP
ftr-344	898	52	non	non	ADJ
ftr-344	898	53	-	-	ADJ
ftr-344	898	54	wage	wage	ADJ
ftr-344	898	55	forms	form	NOUN
ftr-344	898	56	.	.	PUNCT
ftr-344	899	1	149	149	NUM
ftr-344	899	2	.	.	PUNCT
ftr-344	900	1	graetz	graetz	PROPN
ftr-344	900	2	&	&	CCONJ
ftr-344	900	3	schenk	schenk	PROPN
ftr-344	900	4	,	,	PUNCT
ftr-344	900	5	supra	supra	PROPN
ftr-344	900	6	note	note	NOUN
ftr-344	900	7	9	9	NUM
ftr-344	900	8	,	,	PUNCT
ftr-344	900	9	at	at	ADP
ftr-344	900	10	71	71	NUM
ftr-344	900	11	-	-	SYM
ftr-344	900	12	74	74	NUM
ftr-344	900	13	,	,	PUNCT
ftr-344	900	14	78	78	NUM
ftr-344	900	15	-	-	SYM
ftr-344	900	16	80	80	NUM
ftr-344	900	17	;	;	PUNCT
ftr-344	900	18	gao	gao	PROPN
ftr-344	900	19	,	,	PUNCT
ftr-344	900	20	understanding	understand	VERB
ftr-344	900	21	the	the	DET
ftr-344	900	22	tax	tax	NOUN
ftr-344	900	23	reform	reform	NOUN
ftr-344	900	24	debate	debate	NOUN
ftr-344	900	25	:	:	PUNCT
ftr-344	900	26	background	background	NOUN
ftr-344	900	27	,	,	PUNCT
ftr-344	900	28	criteria	criterion	NOUN
ftr-344	900	29	,	,	PUNCT
ftr-344	900	30	&	&	CCONJ
ftr-344	900	31	questions	question	NOUN
ftr-344	900	32	45	45	NUM
ftr-344	900	33	-	-	SYM
ftr-344	900	34	52	52	NUM
ftr-344	900	35	(	(	PUNCT
ftr-344	900	36	2005	2005	NUM
ftr-344	900	37	)	)	PUNCT
ftr-344	900	38	;	;	PUNCT
ftr-344	900	39	mcdaniel	mcdaniel	PROPN
ftr-344	900	40	et	et	PROPN
ftr-344	900	41	al	al	PROPN
ftr-344	900	42	.	.	PROPN
ftr-344	900	43	,	,	PUNCT
ftr-344	900	44	supra	supra	PROPN
ftr-344	900	45	note	note	NOUN
ftr-344	900	46	9	9	NUM
ftr-344	900	47	,	,	PUNCT
ftr-344	900	48	at	at	ADP
ftr-344	900	49	27	27	NUM
ftr-344	900	50	-	-	SYM
ftr-344	900	51	32	32	NUM
ftr-344	900	52	;	;	PUNCT
ftr-344	900	53	see	see	VERB
ftr-344	900	54	anthony	anthony	PROPN
ftr-344	900	55	c.	c.	PROPN
ftr-344	900	56	infanti	infanti	PROPN
ftr-344	900	57	,	,	PUNCT
ftr-344	900	58	tax	tax	NOUN
ftr-344	900	59	equity	equity	NOUN
ftr-344	900	60	,	,	PUNCT
ftr-344	900	61	55	55	NUM
ftr-344	900	62	buffalo	buffalo	PROPN
ftr-344	900	63	l.	l.	PROPN
ftr-344	900	64	rev	rev	PROPN
ftr-344	900	65	.	.	PROPN
ftr-344	900	66	1191	1191	NUM
ftr-344	900	67	,	,	PUNCT
ftr-344	900	68	1202	1202	NUM
ftr-344	900	69	(	(	PUNCT
ftr-344	900	70	2008	2008	NUM
ftr-344	900	71	)	)	PUNCT
ftr-344	900	72	(	(	PUNCT
ftr-344	900	73	"	"	PUNCT
ftr-344	900	74	[	[	X
ftr-344	900	75	a]n	a]n	NOUN
ftr-344	900	76	'	'	PUNCT
ftr-344	900	77	administrable	administrable	ADJ
ftr-344	900	78	'	'	PUNCT
ftr-344	900	79	tax	tax	NOUN
ftr-344	900	80	is	be	AUX
ftr-344	900	81	one	one	NUM
ftr-344	900	82	that	that	PRON
ftr-344	900	83	minimizes	minimize	VERB
ftr-344	900	84	the	the	DET
ftr-344	900	85	burdens	burden	NOUN
ftr-344	900	86	on	on	ADP
ftr-344	900	87	taxpayers	taxpayer	NOUN
ftr-344	900	88	in	in	ADP
ftr-344	900	89	complying	comply	VERB
ftr-344	900	90	with	with	ADP
ftr-344	900	91	it	it	PRON
ftr-344	900	92	and	and	CCONJ
ftr-344	900	93	reduces	reduce	VERB
ftr-344	900	94	the	the	DET
ftr-344	900	95	costs	cost	NOUN
ftr-344	900	96	to	to	ADP
ftr-344	900	97	the	the	DET
ftr-344	900	98	government	government	NOUN
ftr-344	900	99	of	of	ADP
ftr-344	900	100	enforcing	enforce	VERB
ftr-344	900	101	it	it	PRON
ftr-344	900	102	.	.	PUNCT
ftr-344	901	1	"	"	PUNCT
ftr-344	901	2	)	)	PUNCT
ftr-344	901	3	;	;	PUNCT
ftr-344	901	4	see	see	VERB
ftr-344	901	5	johnson	johnson	PROPN
ftr-344	901	6	,	,	PUNCT
ftr-344	901	7	supra	supra	PROPN
ftr-344	901	8	note	note	PROPN
ftr-344	901	9	147	147	NUM
ftr-344	901	10	,	,	PUNCT
ftr-344	901	11	at	at	ADP
ftr-344	901	12	580	580	NUM
ftr-344	901	13	;	;	PUNCT
ftr-344	901	14	william	william	PROPN
ftr-344	901	15	g.	g.	PROPN
ftr-344	901	16	gale	gale	PROPN
ftr-344	901	17	&	&	CCONJ
ftr-344	901	18	janet	janet	PROPN
ftr-344	901	19	holtzblatt	holtzblatt	PROPN
ftr-344	901	20	,	,	PUNCT
ftr-344	901	21	the	the	DET
ftr-344	901	22	role	role	NOUN
ftr-344	901	23	of	of	ADP
ftr-344	901	24	administrative	administrative	ADJ
ftr-344	901	25	issues	issue	NOUN
ftr-344	901	26	in	in	ADP
ftr-344	901	27	tax	tax	NOUN
ftr-344	901	28	reform	reform	NOUN
ftr-344	901	29	:	:	PUNCT
ftr-344	901	30	simplicity	simplicity	NOUN
ftr-344	901	31	,	,	PUNCT
ftr-344	901	32	compliance	compliance	NOUN
ftr-344	901	33	,	,	PUNCT
ftr-344	901	34	and	and	CCONJ
ftr-344	901	35	administration	administration	NOUN
ftr-344	901	36	,	,	PUNCT
ftr-344	901	37	in	in	ADP
ftr-344	901	38	george	george	PROPN
ftr-344	901	39	r.	r.	PROPN
ftr-344	901	40	zodrow	zodrow	PROPN
ftr-344	901	41	&	&	CCONJ
ftr-344	901	42	peter	peter	PROPN
ftr-344	901	43	mieszkowski	mieszkowski	PROPN
ftr-344	901	44	,	,	PUNCT
ftr-344	901	45	united	united	PROPN
ftr-344	901	46	states	states	PROPN
ftr-344	901	47	tax	tax	NOUN
ftr-344	901	48	reform	reform	NOUN
ftr-344	901	49	in	in	ADP
ftr-344	901	50	the	the	DET
ftr-344	901	51	twentyfirst	twentyfirst	ADJ
ftr-344	901	52	century	century	NOUN
ftr-344	901	53	9	9	NUM
ftr-344	901	54	-	-	SYM
ftr-344	901	55	13	13	NUM
ftr-344	901	56	(	(	PUNCT
ftr-344	901	57	cambridge	cambridge	PROPN
ftr-344	901	58	univ	univ	PROPN
ftr-344	901	59	.	.	PUNCT
ftr-344	902	1	press	press	PROPN
ftr-344	902	2	2000	2000	NUM
ftr-344	902	3	)	)	PUNCT
ftr-344	902	4	.	.	PUNCT
ftr-344	903	1	2011	2011	NUM
ftr-344	903	2	]	]	SYM
ftr-344	903	3	335	335	NUM
ftr-344	903	4	florida	florida	PROPN
ftr-344	903	5	tax	tax	PROPN
ftr-344	903	6	review	review	NOUN
ftr-344	903	7	conceptualizing	conceptualize	VERB
ftr-344	903	8	simplicity	simplicity	NOUN
ftr-344	903	9	as	as	ADP
ftr-344	903	10	part	part	NOUN
ftr-344	903	11	of	of	ADP
ftr-344	903	12	the	the	DET
ftr-344	903	13	larger	large	ADJ
ftr-344	903	14	concept	concept	NOUN
ftr-344	903	15	of	of	ADP
ftr-344	903	16	administrability	administrability	NOUN
ftr-344	903	17	does	do	AUX
ftr-344	903	18	not	not	PART
ftr-344	903	19	rescue	rescue	VERB
ftr-344	903	20	it	it	PRON
ftr-344	903	21	from	from	ADP
ftr-344	903	22	the	the	DET
ftr-344	903	23	back	back	NOUN
ftr-344	903	24	of	of	ADP
ftr-344	903	25	the	the	DET
ftr-344	903	26	policy	policy	NOUN
ftr-344	903	27	pack	pack	NOUN
ftr-344	903	28	,	,	PUNCT
ftr-344	903	29	however	however	ADV
ftr-344	903	30	.	.	PUNCT
ftr-344	904	1	in	in	ADP
ftr-344	904	2	most	most	ADJ
ftr-344	904	3	tax	tax	NOUN
ftr-344	904	4	policy	policy	NOUN
ftr-344	904	5	discussions	discussion	NOUN
ftr-344	904	6	,	,	PUNCT
ftr-344	904	7	when	when	SCONJ
ftr-344	904	8	issues	issue	NOUN
ftr-344	904	9	of	of	ADP
ftr-344	904	10	administrability	administrability	NOUN
ftr-344	904	11	are	be	AUX
ftr-344	904	12	discussed	discuss	VERB
ftr-344	904	13	at	at	ADV
ftr-344	904	14	all	all	ADV
ftr-344	904	15	,	,	PUNCT
ftr-344	904	16	they	they	PRON
ftr-344	904	17	are	be	AUX
ftr-344	904	18	portrayed	portray	VERB
ftr-344	904	19	as	as	ADP
ftr-344	904	20	near	near	ADJ
ftr-344	904	21	-	-	PUNCT
ftr-344	904	22	afterthoughts	afterthought	NOUN
ftr-344	904	23	,	,	PUNCT
ftr-344	904	24	as	as	ADP
ftr-344	904	25	considerations	consideration	NOUN
ftr-344	904	26	that	that	PRON
ftr-344	904	27	must	must	AUX
ftr-344	904	28	be	be	AUX
ftr-344	904	29	tolerated	tolerate	VERB
ftr-344	904	30	,	,	PUNCT
ftr-344	904	31	but	but	CCONJ
ftr-344	904	32	not	not	PART
ftr-344	904	33	embraced	embrace	VERB
ftr-344	904	34	.	.	PUNCT
ftr-344	905	1	administrability	administrability	NOUN
ftr-344	905	2	is	be	AUX
ftr-344	905	3	the	the	DET
ftr-344	905	4	housework	housework	NOUN
ftr-344	905	5	of	of	ADP
ftr-344	905	6	tax	tax	NOUN
ftr-344	905	7	policy.s	policy.s	PROPN
ftr-344	905	8	0	0	PUNCT
ftr-344	906	1	b.	b.	PROPN
ftr-344	907	1	the	the	DET
ftr-344	907	2	importance	importance	NOUN
ftr-344	907	3	ofrules	ofrule	NOUN
ftr-344	907	4	not	not	PART
ftr-344	907	5	coincidentally	coincidentally	ADV
ftr-344	907	6	,	,	PUNCT
ftr-344	907	7	the	the	DET
ftr-344	907	8	realization	realization	NOUN
ftr-344	907	9	requirement	requirement	NOUN
ftr-344	907	10	,	,	PUNCT
ftr-344	907	11	so	so	ADV
ftr-344	907	12	crucial	crucial	ADJ
ftr-344	907	13	to	to	ADP
ftr-344	907	14	the	the	DET
ftr-344	907	15	administrability	administrability	NOUN
ftr-344	907	16	of	of	ADP
ftr-344	907	17	the	the	DET
ftr-344	907	18	income	income	NOUN
ftr-344	907	19	tax	tax	NOUN
ftr-344	907	20	system	system	NOUN
ftr-344	907	21	,	,	PUNCT
ftr-344	907	22	is	be	AUX
ftr-344	907	23	a	a	DET
ftr-344	907	24	rule	rule	NOUN
ftr-344	907	25	.	.	PUNCT
ftr-344	908	1	realization	realization	NOUN
ftr-344	908	2	requires	require	VERB
ftr-344	908	3	an	an	DET
ftr-344	908	4	event	event	NOUN
ftr-344	908	5	that	that	PRON
ftr-344	908	6	changes	change	VERB
ftr-344	908	7	a	a	DET
ftr-344	908	8	taxpayer	taxpayer	NOUN
ftr-344	908	9	's	's	PART
ftr-344	908	10	legal	legal	ADJ
ftr-344	908	11	relationship	relationship	NOUN
ftr-344	908	12	to	to	ADP
ftr-344	908	13	property	property	NOUN
ftr-344	908	14	.	.	PUNCT
ftr-344	909	1	in	in	ADP
ftr-344	909	2	helvering	helvere	VERB
ftr-344	909	3	v.	v.	ADP
ftr-344	909	4	bruun	bruun	PROPN
ftr-344	909	5	the	the	DET
ftr-344	909	6	court	court	NOUN
ftr-344	909	7	held	hold	VERB
ftr-344	909	8	that	that	SCONJ
ftr-344	909	9	a	a	DET
ftr-344	909	10	landlord	landlord	NOUN
ftr-344	909	11	whose	whose	DET
ftr-344	909	12	tenant	tenant	NOUN
ftr-344	909	13	built	build	VERB
ftr-344	909	14	a	a	DET
ftr-344	909	15	building	building	NOUN
ftr-344	909	16	upon	upon	SCONJ
ftr-344	909	17	leased	lease	VERB
ftr-344	909	18	land	land	NOUN
ftr-344	909	19	and	and	CCONJ
ftr-344	909	20	then	then	ADV
ftr-344	909	21	abandoned	abandon	VERB
ftr-344	909	22	the	the	DET
ftr-344	909	23	lease	lease	NOUN
ftr-344	909	24	had	have	VERB
ftr-344	909	25	income	income	NOUN
ftr-344	909	26	in	in	ADP
ftr-344	909	27	the	the	DET
ftr-344	909	28	amount	amount	NOUN
ftr-344	909	29	of	of	ADP
ftr-344	909	30	the	the	DET
ftr-344	909	31	value	value	NOUN
ftr-344	909	32	of	of	ADP
ftr-344	909	33	the	the	DET
ftr-344	909	34	new	new	ADJ
ftr-344	909	35	building	building	NOUN
ftr-344	909	36	.	.	PUNCT
ftr-344	909	37	'	'	PUNCT
ftr-344	910	1	5	5	NUM
ftr-344	910	2	'	'	PUNCT
ftr-344	910	3	the	the	DET
ftr-344	910	4	landlord	landlord	NOUN
ftr-344	910	5	's	's	PART
ftr-344	910	6	legal	legal	ADJ
ftr-344	910	7	relationship	relationship	NOUN
ftr-344	910	8	to	to	ADP
ftr-344	910	9	the	the	DET
ftr-344	910	10	building	building	NOUN
ftr-344	910	11	changed	change	VERB
ftr-344	910	12	upon	upon	SCONJ
ftr-344	910	13	the	the	DET
ftr-344	910	14	tenant	tenant	NOUN
ftr-344	910	15	's	's	PART
ftr-344	910	16	abandonment	abandonment	NOUN
ftr-344	910	17	of	of	ADP
ftr-344	910	18	the	the	DET
ftr-344	910	19	lease	lease	NOUN
ftr-344	910	20	because	because	SCONJ
ftr-344	910	21	as	as	ADP
ftr-344	910	22	a	a	DET
ftr-344	910	23	result	result	NOUN
ftr-344	910	24	of	of	ADP
ftr-344	910	25	150	150	NUM
ftr-344	910	26	.	.	PUNCT
ftr-344	911	1	administrability	administrability	NOUN
ftr-344	911	2	played	play	VERB
ftr-344	911	3	a	a	DET
ftr-344	911	4	role	role	NOUN
ftr-344	911	5	in	in	ADP
ftr-344	911	6	the	the	DET
ftr-344	911	7	debate	debate	NOUN
ftr-344	911	8	over	over	ADP
ftr-344	911	9	the	the	DET
ftr-344	911	10	proper	proper	ADJ
ftr-344	911	11	treatment	treatment	NOUN
ftr-344	911	12	of	of	ADP
ftr-344	911	13	caught	catch	VERB
ftr-344	911	14	record	record	NOUN
ftr-344	911	15	breaking	break	VERB
ftr-344	911	16	baseballs	baseball	NOUN
ftr-344	911	17	,	,	PUNCT
ftr-344	911	18	but	but	CCONJ
ftr-344	911	19	its	its	PRON
ftr-344	911	20	role	role	NOUN
ftr-344	911	21	was	be	AUX
ftr-344	911	22	controversial	controversial	ADJ
ftr-344	911	23	and	and	CCONJ
ftr-344	911	24	illustrates	illustrate	VERB
ftr-344	911	25	its	its	PRON
ftr-344	911	26	uncertain	uncertain	ADJ
ftr-344	911	27	status	status	NOUN
ftr-344	911	28	as	as	ADP
ftr-344	911	29	a	a	DET
ftr-344	911	30	policy	policy	NOUN
ftr-344	911	31	value	value	NOUN
ftr-344	911	32	.	.	PUNCT
ftr-344	912	1	professors	professor	NOUN
ftr-344	912	2	zelenak	zelenak	PROPN
ftr-344	912	3	and	and	CCONJ
ftr-344	912	4	mcmahon	mcmahon	PROPN
ftr-344	912	5	asserted	assert	VERB
ftr-344	912	6	that	that	SCONJ
ftr-344	912	7	one	one	NUM
ftr-344	912	8	reason	reason	NOUN
ftr-344	912	9	to	to	PART
ftr-344	912	10	embrace	embrace	VERB
ftr-344	912	11	their	their	PRON
ftr-344	912	12	view	view	NOUN
ftr-344	912	13	that	that	SCONJ
ftr-344	912	14	"	"	PUNCT
ftr-344	912	15	income	income	NOUN
ftr-344	912	16	is	be	AUX
ftr-344	912	17	cash	cash	NOUN
ftr-344	912	18	except	except	SCONJ
ftr-344	912	19	when	when	SCONJ
ftr-344	912	20	it	it	PRON
ftr-344	912	21	ca	can	AUX
ftr-344	912	22	n't	not	PART
ftr-344	912	23	be	be	AUX
ftr-344	912	24	to	to	PART
ftr-344	912	25	prevent	prevent	VERB
ftr-344	912	26	avoidance	avoidance	NOUN
ftr-344	912	27	"	"	PUNCT
ftr-344	912	28	is	be	AUX
ftr-344	912	29	that	that	SCONJ
ftr-344	912	30	it	it	PRON
ftr-344	912	31	has	have	VERB
ftr-344	912	32	the	the	DET
ftr-344	912	33	"	"	PUNCT
ftr-344	912	34	attainable	attainable	ADJ
ftr-344	912	35	virtues	virtue	NOUN
ftr-344	912	36	"	"	PUNCT
ftr-344	912	37	of	of	ADP
ftr-344	912	38	ease	ease	NOUN
ftr-344	912	39	of	of	ADP
ftr-344	912	40	valuation	valuation	NOUN
ftr-344	912	41	and	and	CCONJ
ftr-344	912	42	of	of	ADP
ftr-344	912	43	liquidity	liquidity	NOUN
ftr-344	912	44	,	,	PUNCT
ftr-344	912	45	zelenak	zelenak	PROPN
ftr-344	912	46	&	&	CCONJ
ftr-344	912	47	mcmahon	mcmahon	PROPN
ftr-344	912	48	,	,	PUNCT
ftr-344	912	49	supra	supra	PROPN
ftr-344	912	50	note	note	PROPN
ftr-344	912	51	5	5	NUM
ftr-344	912	52	,	,	PUNCT
ftr-344	912	53	at	at	ADP
ftr-344	912	54	1304	1304	NUM
ftr-344	912	55	,	,	PUNCT
ftr-344	912	56	but	but	CCONJ
ftr-344	912	57	professor	professor	NOUN
ftr-344	912	58	dodge	dodge	NOUN
ftr-344	912	59	was	be	AUX
ftr-344	912	60	unpersuaded	unpersuade	VERB
ftr-344	912	61	,	,	PUNCT
ftr-344	912	62	opining	opine	VERB
ftr-344	912	63	instead	instead	ADV
ftr-344	912	64	as	as	SCONJ
ftr-344	912	65	follows	follow	VERB
ftr-344	912	66	.	.	PUNCT
ftr-344	913	1	[	[	X
ftr-344	913	2	t]he	t]he	X
ftr-344	913	3	income	income	NOUN
ftr-344	913	4	tax	tax	NOUN
ftr-344	913	5	base	base	NOUN
ftr-344	913	6	has	have	AUX
ftr-344	913	7	been	be	AUX
ftr-344	913	8	,	,	PUNCT
ftr-344	913	9	and	and	CCONJ
ftr-344	913	10	perhaps	perhaps	ADV
ftr-344	913	11	should	should	AUX
ftr-344	913	12	be	be	AUX
ftr-344	913	13	,	,	PUNCT
ftr-344	913	14	modified	modify	VERB
ftr-344	913	15	to	to	PART
ftr-344	913	16	take	take	VERB
ftr-344	913	17	into	into	ADP
ftr-344	913	18	account	account	NOUN
ftr-344	913	19	practical	practical	ADJ
ftr-344	913	20	concerns	concern	NOUN
ftr-344	913	21	such	such	ADJ
ftr-344	913	22	as	as	ADP
ftr-344	913	23	difficulty	difficulty	NOUN
ftr-344	913	24	or	or	CCONJ
ftr-344	913	25	impossibility	impossibility	NOUN
ftr-344	913	26	of	of	ADP
ftr-344	913	27	valuation	valuation	NOUN
ftr-344	913	28	and	and	CCONJ
ftr-344	913	29	nonliquidity	nonliquidity	NOUN
ftr-344	913	30	is	be	AUX
ftr-344	913	31	commonplace	commonplace	ADJ
ftr-344	913	32	.	.	PUNCT
ftr-344	914	1	but	but	CCONJ
ftr-344	914	2	practical	practical	ADJ
ftr-344	914	3	concerns	concern	NOUN
ftr-344	914	4	do	do	AUX
ftr-344	914	5	not	not	PART
ftr-344	914	6	automatically	automatically	ADV
ftr-344	914	7	trump	trump	VERB
ftr-344	914	8	other	other	ADJ
ftr-344	914	9	norms	norm	NOUN
ftr-344	914	10	.	.	PUNCT
ftr-344	915	1	nevertheless	nevertheless	ADV
ftr-344	915	2	,	,	PUNCT
ftr-344	915	3	insofar	insofar	ADV
ftr-344	915	4	as	as	ADP
ftr-344	915	5	zelenak	zelenak	NOUN
ftr-344	915	6	and	and	CCONJ
ftr-344	915	7	mcmahon	mcmahon	PROPN
ftr-344	915	8	are	be	AUX
ftr-344	915	9	arguing	argue	VERB
ftr-344	915	10	that	that	SCONJ
ftr-344	915	11	practical	practical	ADJ
ftr-344	915	12	concerns	concern	NOUN
ftr-344	915	13	should	should	AUX
ftr-344	915	14	be	be	AUX
ftr-344	915	15	taken	take	VERB
ftr-344	915	16	seriously	seriously	ADV
ftr-344	915	17	,	,	PUNCT
ftr-344	915	18	i	i	PRON
ftr-344	915	19	would	would	AUX
ftr-344	915	20	not	not	PART
ftr-344	915	21	only	only	ADV
ftr-344	915	22	concur	concur	VERB
ftr-344	915	23	but	but	CCONJ
ftr-344	915	24	advance	advance	VERB
ftr-344	915	25	the	the	DET
ftr-344	915	26	point	point	NOUN
ftr-344	915	27	a	a	DET
ftr-344	915	28	step	step	NOUN
ftr-344	915	29	further	far	ADV
ftr-344	915	30	:	:	PUNCT
ftr-344	915	31	accommodation	accommodation	NOUN
ftr-344	915	32	to	to	ADP
ftr-344	915	33	practical	practical	ADJ
ftr-344	915	34	considerations	consideration	NOUN
ftr-344	915	35	should	should	AUX
ftr-344	915	36	not	not	PART
ftr-344	915	37	be	be	AUX
ftr-344	915	38	viewed	view	VERB
ftr-344	915	39	as	as	ADP
ftr-344	915	40	a	a	DET
ftr-344	915	41	'	'	PUNCT
ftr-344	915	42	retreat	retreat	NOUN
ftr-344	915	43	'	'	PUNCT
ftr-344	915	44	from	from	ADP
ftr-344	915	45	'	'	PUNCT
ftr-344	915	46	principle	principle	NOUN
ftr-344	915	47	,	,	PUNCT
ftr-344	915	48	'	'	PUNCT
ftr-344	915	49	but	but	CCONJ
ftr-344	915	50	rather	rather	ADV
ftr-344	915	51	as	as	ADP
ftr-344	915	52	a	a	DET
ftr-344	915	53	'	'	PUNCT
ftr-344	915	54	shift	shift	NOUN
ftr-344	915	55	'	'	PUNCT
ftr-344	915	56	to	to	ADP
ftr-344	915	57	a	a	DET
ftr-344	915	58	different	different	ADJ
ftr-344	915	59	kind	kind	NOUN
ftr-344	915	60	of	of	ADP
ftr-344	915	61	principle	principle	NOUN
ftr-344	915	62	,	,	PUNCT
ftr-344	915	63	namely	namely	ADV
ftr-344	915	64	,	,	PUNCT
ftr-344	915	65	a	a	DET
ftr-344	915	66	'	'	PUNCT
ftr-344	915	67	legal	legal	ADJ
ftr-344	915	68	'	'	PUNCT
ftr-344	915	69	(	(	PUNCT
ftr-344	915	70	as	as	SCONJ
ftr-344	915	71	opposed	oppose	VERB
ftr-344	915	72	to	to	ADP
ftr-344	915	73	'	'	PUNCT
ftr-344	915	74	economic	economic	ADJ
ftr-344	915	75	'	'	PUNCT
ftr-344	915	76	or	or	CCONJ
ftr-344	915	77	'	'	PUNCT
ftr-344	915	78	fairness	fairness	NOUN
ftr-344	915	79	'	'	PUNCT
ftr-344	915	80	)	)	PUNCT
ftr-344	915	81	principle	principle	NOUN
ftr-344	915	82	.	.	PUNCT
ftr-344	916	1	legal	legal	ADJ
ftr-344	916	2	issues	issue	NOUN
ftr-344	916	3	that	that	PRON
ftr-344	916	4	are	be	AUX
ftr-344	916	5	relevant	relevant	ADJ
ftr-344	916	6	to	to	ADP
ftr-344	916	7	the	the	DET
ftr-344	916	8	present	present	ADJ
ftr-344	916	9	discussion	discussion	NOUN
ftr-344	916	10	include	include	VERB
ftr-344	916	11	:	:	PUNCT
ftr-344	916	12	(	(	PUNCT
ftr-344	916	13	1	1	X
ftr-344	916	14	)	)	PUNCT
ftr-344	916	15	whether	whether	SCONJ
ftr-344	916	16	or	or	CCONJ
ftr-344	916	17	not	not	PART
ftr-344	916	18	rules	rule	NOUN
ftr-344	916	19	that	that	PRON
ftr-344	916	20	can	can	AUX
ftr-344	916	21	rarely	rarely	ADV
ftr-344	916	22	be	be	AUX
ftr-344	916	23	enforced	enforce	VERB
ftr-344	916	24	,	,	PUNCT
ftr-344	916	25	or	or	CCONJ
ftr-344	916	26	which	which	PRON
ftr-344	916	27	are	be	AUX
ftr-344	916	28	enforced	enforce	VERB
ftr-344	916	29	at	at	ADP
ftr-344	916	30	the	the	DET
ftr-344	916	31	whim	whim	NOUN
ftr-344	916	32	of	of	ADP
ftr-344	916	33	officials	official	NOUN
ftr-344	916	34	,	,	PUNCT
ftr-344	916	35	are	be	AUX
ftr-344	916	36	'	'	PUNCT
ftr-344	916	37	rules	rule	NOUN
ftr-344	916	38	'	'	PART
ftr-344	916	39	worth	worth	ADJ
ftr-344	916	40	having	have	VERB
ftr-344	916	41	,	,	PUNCT
ftr-344	916	42	and	and	CCONJ
ftr-344	916	43	(	(	PUNCT
ftr-344	916	44	2	2	X
ftr-344	916	45	)	)	PUNCT
ftr-344	916	46	whether	whether	SCONJ
ftr-344	916	47	various	various	ADJ
ftr-344	916	48	distinctions	distinction	NOUN
ftr-344	916	49	among	among	ADP
ftr-344	916	50	tax	tax	NOUN
ftr-344	916	51	categories	category	NOUN
ftr-344	916	52	are	be	AUX
ftr-344	916	53	coherent	coherent	ADJ
ftr-344	916	54	and	and	CCONJ
ftr-344	916	55	intelligible	intelligible	ADJ
ftr-344	916	56	.	.	PUNCT
ftr-344	917	1	admitting	admit	VERB
ftr-344	917	2	legal	legal	ADJ
ftr-344	917	3	norms	norm	NOUN
ftr-344	917	4	into	into	ADP
ftr-344	917	5	tax	tax	NOUN
ftr-344	917	6	policy	policy	NOUN
ftr-344	917	7	debates	debate	NOUN
ftr-344	917	8	should	should	AUX
ftr-344	917	9	not	not	PART
ftr-344	917	10	be	be	AUX
ftr-344	917	11	a	a	DET
ftr-344	917	12	cause	cause	NOUN
ftr-344	917	13	for	for	ADP
ftr-344	917	14	embarrassment	embarrassment	NOUN
ftr-344	917	15	.	.	PUNCT
ftr-344	918	1	dodge	dodge	VERB
ftr-344	918	2	,	,	PUNCT
ftr-344	918	3	claim	claim	NOUN
ftr-344	918	4	of	of	ADP
ftr-344	918	5	right	right	ADJ
ftr-344	918	6	,	,	PUNCT
ftr-344	918	7	supra	supra	PROPN
ftr-344	918	8	note	note	NOUN
ftr-344	918	9	6	6	NUM
ftr-344	918	10	,	,	PUNCT
ftr-344	918	11	at	at	ADP
ftr-344	918	12	693	693	NUM
ftr-344	918	13	(	(	PUNCT
ftr-344	918	14	footnotes	footnote	NOUN
ftr-344	918	15	omitted	omit	VERB
ftr-344	918	16	)	)	PUNCT
ftr-344	918	17	.	.	PUNCT
ftr-344	919	1	professor	professor	NOUN
ftr-344	919	2	dodge	dodge	PROPN
ftr-344	919	3	's	's	PART
ftr-344	919	4	characterization	characterization	NOUN
ftr-344	919	5	of	of	ADP
ftr-344	919	6	administrability	administrability	NOUN
ftr-344	919	7	as	as	ADP
ftr-344	919	8	proceeding	proceed	VERB
ftr-344	919	9	from	from	ADP
ftr-344	919	10	a	a	DET
ftr-344	919	11	"	"	PUNCT
ftr-344	919	12	different	different	ADJ
ftr-344	919	13	"	"	PUNCT
ftr-344	919	14	principle	principle	NOUN
ftr-344	919	15	consigns	consign	VERB
ftr-344	919	16	it	it	PRON
ftr-344	919	17	to	to	ADP
ftr-344	919	18	second	second	ADJ
ftr-344	919	19	class	class	NOUN
ftr-344	919	20	status	status	NOUN
ftr-344	919	21	.	.	PUNCT
ftr-344	920	1	151	151	NUM
ftr-344	920	2	.	.	PUNCT
ftr-344	921	1	helvering	helvere	VERB
ftr-344	921	2	v.	v.	ADP
ftr-344	921	3	bruun	bruun	PROPN
ftr-344	921	4	,	,	PUNCT
ftr-344	921	5	309	309	NUM
ftr-344	921	6	u.s	u.s	PROPN
ftr-344	921	7	.	.	PROPN
ftr-344	921	8	461	461	NUM
ftr-344	921	9	(	(	PUNCT
ftr-344	921	10	1940	1940	NUM
ftr-344	921	11	)	)	PUNCT
ftr-344	921	12	.	.	PUNCT
ftr-344	922	1	336	336	NUM
ftr-344	923	1	[	[	X
ftr-344	923	2	vol	vol	NOUN
ftr-344	923	3	.	.	PUNCT
ftr-344	924	1	11:5	11:5	NUM
ftr-344	924	2	defining	define	VERB
ftr-344	924	3	income	income	NOUN
ftr-344	924	4	the	the	DET
ftr-344	924	5	abandonment	abandonment	NOUN
ftr-344	924	6	the	the	DET
ftr-344	924	7	landlord	landlord	NOUN
ftr-344	924	8	acquired	acquire	VERB
ftr-344	924	9	rights	right	NOUN
ftr-344	924	10	,	,	PUNCT
ftr-344	924	11	such	such	ADJ
ftr-344	924	12	as	as	ADP
ftr-344	924	13	the	the	DET
ftr-344	924	14	right	right	NOUN
ftr-344	924	15	to	to	PART
ftr-344	924	16	take	take	VERB
ftr-344	924	17	possession	possession	NOUN
ftr-344	924	18	of	of	ADP
ftr-344	924	19	or	or	CCONJ
ftr-344	924	20	re	re	NOUN
ftr-344	924	21	-	-	NOUN
ftr-344	924	22	lease	lease	VERB
ftr-344	924	23	the	the	DET
ftr-344	924	24	building	building	NOUN
ftr-344	924	25	,	,	PUNCT
ftr-344	924	26	which	which	PRON
ftr-344	924	27	it	it	PRON
ftr-344	924	28	did	do	AUX
ftr-344	924	29	not	not	PART
ftr-344	924	30	have	have	VERB
ftr-344	924	31	before.15	before.15	NOUN
ftr-344	924	32	2	2	NUM
ftr-344	924	33	in	in	ADP
ftr-344	924	34	bruun	bruun	PROPN
ftr-344	924	35	the	the	DET
ftr-344	924	36	court	court	NOUN
ftr-344	924	37	found	find	VERB
ftr-344	924	38	realization	realization	NOUN
ftr-344	924	39	despite	despite	SCONJ
ftr-344	924	40	the	the	DET
ftr-344	924	41	absence	absence	NOUN
ftr-344	924	42	of	of	ADP
ftr-344	924	43	the	the	DET
ftr-344	924	44	severance	severance	NOUN
ftr-344	924	45	which	which	PRON
ftr-344	924	46	it	it	PRON
ftr-344	924	47	had	have	AUX
ftr-344	924	48	considered	consider	VERB
ftr-344	924	49	determinative	determinative	ADJ
ftr-344	924	50	in	in	ADP
ftr-344	924	51	macomber	macomber	PROPN
ftr-344	924	52	,	,	PUNCT
ftr-344	924	53	looking	look	VERB
ftr-344	924	54	to	to	ADP
ftr-344	924	55	the	the	DET
ftr-344	924	56	more	more	ADV
ftr-344	924	57	subtle	subtle	ADJ
ftr-344	924	58	change	change	NOUN
ftr-344	924	59	in	in	ADP
ftr-344	924	60	legal	legal	ADJ
ftr-344	924	61	relationship	relationship	NOUN
ftr-344	924	62	rather	rather	ADV
ftr-344	924	63	than	than	ADP
ftr-344	924	64	the	the	DET
ftr-344	924	65	more	more	ADV
ftr-344	924	66	crass	crass	ADJ
ftr-344	924	67	severance	severance	NOUN
ftr-344	924	68	.	.	PUNCT
ftr-344	925	1	similarly	similarly	ADV
ftr-344	925	2	,	,	PUNCT
ftr-344	925	3	in	in	ADP
ftr-344	925	4	cottage	cottage	NOUN
ftr-344	925	5	savings	saving	NOUN
ftr-344	925	6	v.	v.	ADP
ftr-344	925	7	commissioner	commissioner	NOUN
ftr-344	925	8	the	the	DET
ftr-344	925	9	court	court	NOUN
ftr-344	925	10	found	find	VERB
ftr-344	925	11	that	that	SCONJ
ftr-344	925	12	a	a	DET
ftr-344	925	13	taxpayer	taxpayer	NOUN
ftr-344	925	14	who	who	PRON
ftr-344	925	15	exchanged	exchange	VERB
ftr-344	925	16	a	a	DET
ftr-344	925	17	pool	pool	NOUN
ftr-344	925	18	of	of	ADP
ftr-344	925	19	mortgages	mortgage	NOUN
ftr-344	925	20	with	with	ADP
ftr-344	925	21	a	a	DET
ftr-344	925	22	fair	fair	ADJ
ftr-344	925	23	market	market	NOUN
ftr-344	925	24	value	value	NOUN
ftr-344	925	25	of	of	ADP
ftr-344	925	26	$	$	SYM
ftr-344	925	27	4.5	4.5	NUM
ftr-344	925	28	million	million	NUM
ftr-344	925	29	for	for	ADP
ftr-344	925	30	another	another	DET
ftr-344	925	31	pool	pool	NOUN
ftr-344	925	32	with	with	ADP
ftr-344	925	33	the	the	DET
ftr-344	925	34	identical	identical	ADJ
ftr-344	925	35	fair	fair	ADJ
ftr-344	925	36	market	market	NOUN
ftr-344	925	37	value	value	NOUN
ftr-344	925	38	had	have	VERB
ftr-344	925	39	a	a	DET
ftr-344	925	40	realization	realization	NOUN
ftr-344	925	41	event	event	NOUN
ftr-344	925	42	despite	despite	SCONJ
ftr-344	925	43	the	the	DET
ftr-344	925	44	equivalence	equivalence	NOUN
ftr-344	925	45	of	of	ADP
ftr-344	925	46	the	the	DET
ftr-344	925	47	market	market	NOUN
ftr-344	925	48	values	value	NOUN
ftr-344	925	49	because	because	SCONJ
ftr-344	925	50	the	the	DET
ftr-344	925	51	underlying	underlie	VERB
ftr-344	925	52	mortgages	mortgage	NOUN
ftr-344	925	53	in	in	ADP
ftr-344	925	54	each	each	DET
ftr-344	925	55	pool	pool	NOUN
ftr-344	925	56	were	be	AUX
ftr-344	925	57	different.15	different.15	NOUN
ftr-344	925	58	3	3	NUM
ftr-344	925	59	in	in	ADP
ftr-344	925	60	the	the	DET
ftr-344	925	61	court	court	NOUN
ftr-344	925	62	's	's	PART
ftr-344	925	63	view	view	NOUN
ftr-344	925	64	the	the	DET
ftr-344	925	65	difference	difference	NOUN
ftr-344	925	66	in	in	ADP
ftr-344	925	67	the	the	DET
ftr-344	925	68	identity	identity	NOUN
ftr-344	925	69	of	of	ADP
ftr-344	925	70	the	the	DET
ftr-344	925	71	properties	property	NOUN
ftr-344	925	72	and	and	CCONJ
ftr-344	925	73	obligors	obligor	NOUN
ftr-344	925	74	in	in	ADP
ftr-344	925	75	the	the	DET
ftr-344	925	76	underlying	underlie	VERB
ftr-344	925	77	mortgages	mortgage	NOUN
ftr-344	925	78	sufficed	suffice	VERB
ftr-344	925	79	to	to	PART
ftr-344	925	80	create	create	VERB
ftr-344	925	81	realization.15	realization.15	NOUN
ftr-344	925	82	4	4	NUM
ftr-344	925	83	realization	realization	NOUN
ftr-344	925	84	has	have	VERB
ftr-344	925	85	all	all	PRON
ftr-344	925	86	of	of	ADP
ftr-344	925	87	the	the	DET
ftr-344	925	88	hallmarks	hallmark	NOUN
ftr-344	925	89	of	of	ADP
ftr-344	925	90	an	an	DET
ftr-344	925	91	apt	apt	ADJ
ftr-344	925	92	concept	concept	NOUN
ftr-344	925	93	.	.	PUNCT
ftr-344	926	1	it	it	PRON
ftr-344	926	2	provides	provide	VERB
ftr-344	926	3	a	a	DET
ftr-344	926	4	rule	rule	NOUN
ftr-344	926	5	in	in	ADP
ftr-344	926	6	an	an	DET
ftr-344	926	7	area	area	NOUN
ftr-344	926	8	of	of	ADP
ftr-344	926	9	public	public	ADJ
ftr-344	926	10	law	law	NOUN
ftr-344	926	11	and	and	CCONJ
ftr-344	926	12	it	it	PRON
ftr-344	926	13	is	be	AUX
ftr-344	926	14	an	an	DET
ftr-344	926	15	on	on	ADP
ftr-344	926	16	/	/	SYM
ftr-344	926	17	off	off	ADP
ftr-344	926	18	switch	switch	NOUN
ftr-344	926	19	which	which	PRON
ftr-344	926	20	tracks	track	VERB
ftr-344	926	21	an	an	DET
ftr-344	926	22	identifiable	identifiable	ADJ
ftr-344	926	23	event	event	NOUN
ftr-344	926	24	.	.	PUNCT
ftr-344	927	1	the	the	DET
ftr-344	927	2	rule	rule	NOUN
ftr-344	927	3	is	be	AUX
ftr-344	927	4	easy	easy	ADJ
ftr-344	927	5	to	to	PART
ftr-344	927	6	apply	apply	VERB
ftr-344	927	7	in	in	ADP
ftr-344	927	8	most	most	ADJ
ftr-344	927	9	situations	situation	NOUN
ftr-344	927	10	,	,	PUNCT
ftr-344	927	11	and	and	CCONJ
ftr-344	927	12	those	those	PRON
ftr-344	927	13	in	in	ADP
ftr-344	927	14	which	which	PRON
ftr-344	927	15	it	it	PRON
ftr-344	927	16	is	be	AUX
ftr-344	927	17	not	not	PART
ftr-344	927	18	tend	tend	ADJ
ftr-344	927	19	to	to	PART
ftr-344	927	20	be	be	AUX
ftr-344	927	21	relatively	relatively	ADV
ftr-344	927	22	few	few	ADJ
ftr-344	927	23	.	.	PUNCT
ftr-344	928	1	in	in	ADP
ftr-344	928	2	realization	realization	NOUN
ftr-344	928	3	the	the	DET
ftr-344	928	4	vectors	vector	NOUN
ftr-344	928	5	of	of	ADP
ftr-344	928	6	important	important	ADJ
ftr-344	928	7	tax	tax	NOUN
ftr-344	928	8	values	value	NOUN
ftr-344	928	9	point	point	VERB
ftr-344	928	10	in	in	ADP
ftr-344	928	11	the	the	DET
ftr-344	928	12	same	same	ADJ
ftr-344	928	13	direction	direction	NOUN
ftr-344	928	14	.	.	PUNCT
ftr-344	929	1	the	the	DET
ftr-344	929	2	vector	vector	NOUN
ftr-344	929	3	of	of	ADP
ftr-344	929	4	equity	equity	NOUN
ftr-344	929	5	,	,	PUNCT
ftr-344	929	6	treating	treat	VERB
ftr-344	929	7	similarly	similarly	ADV
ftr-344	929	8	situated	situate	VERB
ftr-344	929	9	taxpayers	taxpayer	NOUN
ftr-344	929	10	similarly	similarly	ADV
ftr-344	929	11	,	,	PUNCT
ftr-344	929	12	is	be	AUX
ftr-344	929	13	satisfied	satisfied	ADJ
ftr-344	929	14	because	because	SCONJ
ftr-344	929	15	all	all	DET
ftr-344	929	16	taxpayers	taxpayer	NOUN
ftr-344	929	17	who	who	PRON
ftr-344	929	18	experience	experience	VERB
ftr-344	929	19	a	a	DET
ftr-344	929	20	change	change	NOUN
ftr-344	929	21	in	in	ADP
ftr-344	929	22	their	their	PRON
ftr-344	929	23	legal	legal	ADJ
ftr-344	929	24	relationships	relationship	NOUN
ftr-344	929	25	with	with	ADP
ftr-344	929	26	property	property	NOUN
ftr-344	929	27	will	will	AUX
ftr-344	929	28	have	have	VERB
ftr-344	929	29	realization	realization	NOUN
ftr-344	929	30	events	event	NOUN
ftr-344	929	31	.	.	PUNCT
ftr-344	930	1	the	the	DET
ftr-344	930	2	vector	vector	NOUN
ftr-344	930	3	of	of	ADP
ftr-344	930	4	efficiency	efficiency	NOUN
ftr-344	930	5	,	,	PUNCT
ftr-344	930	6	having	have	VERB
ftr-344	930	7	the	the	DET
ftr-344	930	8	tax	tax	NOUN
ftr-344	930	9	system	system	NOUN
ftr-344	930	10	interfere	interfere	VERB
ftr-344	930	11	as	as	ADV
ftr-344	930	12	little	little	ADJ
ftr-344	930	13	as	as	ADP
ftr-344	930	14	possible	possible	ADJ
ftr-344	930	15	with	with	ADP
ftr-344	930	16	what	what	PRON
ftr-344	930	17	taxpayers	taxpayer	NOUN
ftr-344	930	18	feel	feel	VERB
ftr-344	930	19	it	it	PRON
ftr-344	930	20	is	be	AUX
ftr-344	930	21	economically	economically	ADV
ftr-344	930	22	favorable	favorable	ADJ
ftr-344	930	23	to	to	PART
ftr-344	930	24	do	do	VERB
ftr-344	930	25	,	,	PUNCT
ftr-344	930	26	is	be	AUX
ftr-344	930	27	satisfied	satisfied	ADJ
ftr-344	930	28	because	because	SCONJ
ftr-344	930	29	tax	tax	NOUN
ftr-344	930	30	consequences	consequence	NOUN
ftr-344	930	31	are	be	AUX
ftr-344	930	32	determined	determine	VERB
ftr-344	930	33	by	by	ADP
ftr-344	930	34	reference	reference	NOUN
ftr-344	930	35	to	to	ADP
ftr-344	930	36	the	the	DET
ftr-344	930	37	change	change	NOUN
ftr-344	930	38	in	in	ADP
ftr-344	930	39	legal	legal	ADJ
ftr-344	930	40	relationships	relationship	NOUN
ftr-344	930	41	,	,	PUNCT
ftr-344	930	42	which	which	PRON
ftr-344	930	43	has	have	VERB
ftr-344	930	44	economic	economic	ADJ
ftr-344	930	45	significance	significance	NOUN
ftr-344	930	46	in	in	ADP
ftr-344	930	47	most	most	ADJ
ftr-344	930	48	cases	case	NOUN
ftr-344	930	49	.	.	PUNCT
ftr-344	931	1	the	the	DET
ftr-344	931	2	vector	vector	NOUN
ftr-344	931	3	of	of	ADP
ftr-344	931	4	administrability	administrability	NOUN
ftr-344	931	5	points	point	NOUN
ftr-344	931	6	to	to	ADP
ftr-344	931	7	realization	realization	NOUN
ftr-344	931	8	because	because	SCONJ
ftr-344	931	9	the	the	DET
ftr-344	931	10	occurrence	occurrence	NOUN
ftr-344	931	11	of	of	ADP
ftr-344	931	12	an	an	DET
ftr-344	931	13	event	event	NOUN
ftr-344	931	14	makes	make	VERB
ftr-344	931	15	the	the	DET
ftr-344	931	16	definition	definition	NOUN
ftr-344	931	17	administrable	administrable	VERB
ftr-344	931	18	insofar	insofar	ADV
ftr-344	931	19	as	as	SCONJ
ftr-344	931	20	the	the	DET
ftr-344	931	21	event	event	NOUN
ftr-344	931	22	can	can	AUX
ftr-344	931	23	be	be	AUX
ftr-344	931	24	identified	identify	VERB
ftr-344	931	25	.	.	PUNCT
ftr-344	932	1	the	the	DET
ftr-344	932	2	wrinkle	wrinkle	NOUN
ftr-344	932	3	in	in	ADP
ftr-344	932	4	this	this	DET
ftr-344	932	5	analysis	analysis	NOUN
ftr-344	932	6	is	be	AUX
ftr-344	932	7	that	that	SCONJ
ftr-344	932	8	the	the	DET
ftr-344	932	9	change	change	NOUN
ftr-344	932	10	in	in	ADP
ftr-344	932	11	legal	legal	ADJ
ftr-344	932	12	relationships	relationship	NOUN
ftr-344	932	13	is	be	AUX
ftr-344	932	14	not	not	PART
ftr-344	932	15	the	the	DET
ftr-344	932	16	only	only	ADJ
ftr-344	932	17	occurrence	occurrence	NOUN
ftr-344	932	18	that	that	PRON
ftr-344	932	19	has	have	VERB
ftr-344	932	20	economic	economic	ADJ
ftr-344	932	21	significance	significance	NOUN
ftr-344	932	22	.	.	PUNCT
ftr-344	933	1	the	the	DET
ftr-344	933	2	increase	increase	NOUN
ftr-344	933	3	or	or	CCONJ
ftr-344	933	4	decrease	decrease	NOUN
ftr-344	933	5	in	in	ADP
ftr-344	933	6	value	value	NOUN
ftr-344	933	7	has	have	VERB
ftr-344	933	8	economic	economic	ADJ
ftr-344	933	9	significance	significance	NOUN
ftr-344	933	10	as	as	ADV
ftr-344	933	11	well	well	ADV
ftr-344	933	12	,	,	PUNCT
ftr-344	933	13	and	and	CCONJ
ftr-344	933	14	that	that	PRON
ftr-344	933	15	is	be	AUX
ftr-344	933	16	one	one	NUM
ftr-344	933	17	reason	reason	NOUN
ftr-344	933	18	cottage	cottage	NOUN
ftr-344	933	19	savings	saving	NOUN
ftr-344	933	20	has	have	AUX
ftr-344	933	21	been	be	AUX
ftr-344	933	22	controversial.155	controversial.155	NOUN
ftr-344	933	23	arguably	arguably	ADV
ftr-344	933	24	,	,	PUNCT
ftr-344	933	25	a	a	DET
ftr-344	933	26	system	system	NOUN
ftr-344	933	27	in	in	ADP
ftr-344	933	28	which	which	PRON
ftr-344	933	29	152	152	NUM
ftr-344	933	30	.	.	PUNCT
ftr-344	934	1	although	although	SCONJ
ftr-344	934	2	the	the	DET
ftr-344	934	3	enactment	enactment	NOUN
ftr-344	934	4	of	of	ADP
ftr-344	934	5	§	§	PROPN
ftr-344	934	6	109	109	NUM
ftr-344	934	7	changes	change	NOUN
ftr-344	934	8	the	the	DET
ftr-344	934	9	specific	specific	ADJ
ftr-344	934	10	result	result	NOUN
ftr-344	934	11	reached	reach	VERB
ftr-344	934	12	in	in	ADP
ftr-344	934	13	bruun	bruun	PROPN
ftr-344	934	14	,	,	PUNCT
ftr-344	934	15	it	it	PRON
ftr-344	934	16	does	do	AUX
ftr-344	934	17	not	not	PART
ftr-344	934	18	affect	affect	VERB
ftr-344	934	19	the	the	DET
ftr-344	934	20	validity	validity	NOUN
ftr-344	934	21	of	of	ADP
ftr-344	934	22	the	the	DET
ftr-344	934	23	holding	holding	NOUN
ftr-344	934	24	on	on	ADP
ftr-344	934	25	the	the	DET
ftr-344	934	26	realization	realization	NOUN
ftr-344	934	27	question	question	NOUN
ftr-344	934	28	or	or	CCONJ
ftr-344	934	29	its	its	PRON
ftr-344	934	30	effect	effect	NOUN
ftr-344	934	31	on	on	ADP
ftr-344	934	32	other	other	ADJ
ftr-344	934	33	fact	fact	NOUN
ftr-344	934	34	patterns	pattern	NOUN
ftr-344	934	35	not	not	PART
ftr-344	934	36	covered	cover	VERB
ftr-344	934	37	by	by	ADP
ftr-344	934	38	§	§	PROPN
ftr-344	934	39	109	109	NUM
ftr-344	934	40	.	.	SYM
ftr-344	934	41	153	153	NUM
ftr-344	934	42	.	.	PUNCT
ftr-344	935	1	cottage	cottage	NOUN
ftr-344	935	2	savings	saving	NOUN
ftr-344	935	3	v.	v.	ADP
ftr-344	935	4	comm'r	comm'r	PROPN
ftr-344	935	5	,	,	PUNCT
ftr-344	935	6	499	499	NUM
ftr-344	935	7	u.s	u.s	PROPN
ftr-344	935	8	.	.	PROPN
ftr-344	935	9	554	554	NUM
ftr-344	935	10	(	(	PUNCT
ftr-344	935	11	1991	1991	NUM
ftr-344	935	12	)	)	PUNCT
ftr-344	935	13	.	.	PUNCT
ftr-344	936	1	154	154	NUM
ftr-344	936	2	.	.	PUNCT
ftr-344	937	1	as	as	SCONJ
ftr-344	937	2	the	the	DET
ftr-344	937	3	court	court	NOUN
ftr-344	937	4	explained	explain	VERB
ftr-344	937	5	,	,	PUNCT
ftr-344	937	6	"	"	PUNCT
ftr-344	937	7	[	[	X
ftr-344	937	8	b]ecause	b]ecause	SCONJ
ftr-344	937	9	the	the	DET
ftr-344	937	10	participation	participation	NOUN
ftr-344	937	11	interests	interest	NOUN
ftr-344	937	12	exchanged	exchange	VERB
ftr-344	937	13	by	by	ADP
ftr-344	937	14	cottage	cottage	NOUN
ftr-344	937	15	savings	saving	NOUN
ftr-344	937	16	and	and	CCONJ
ftr-344	937	17	the	the	DET
ftr-344	937	18	other	other	ADJ
ftr-344	937	19	s	s	PROPN
ftr-344	937	20	&	&	CCONJ
ftr-344	937	21	l	l	PROPN
ftr-344	937	22	's	's	PART
ftr-344	937	23	derived	derive	VERB
ftr-344	937	24	from	from	ADP
ftr-344	937	25	loans	loan	NOUN
ftr-344	937	26	that	that	PRON
ftr-344	937	27	were	be	AUX
ftr-344	937	28	made	make	VERB
ftr-344	937	29	to	to	ADP
ftr-344	937	30	different	different	ADJ
ftr-344	937	31	obligors	obligor	NOUN
ftr-344	937	32	and	and	CCONJ
ftr-344	937	33	secured	secure	VERB
ftr-344	937	34	by	by	ADP
ftr-344	937	35	different	different	ADJ
ftr-344	937	36	homes	home	NOUN
ftr-344	937	37	,	,	PUNCT
ftr-344	937	38	the	the	DET
ftr-344	937	39	exchanged	exchange	VERB
ftr-344	937	40	interests	interest	NOUN
ftr-344	937	41	did	do	AUX
ftr-344	937	42	embody	embody	VERB
ftr-344	937	43	legally	legally	ADV
ftr-344	937	44	distinct	distinct	ADJ
ftr-344	937	45	entitlements	entitlement	NOUN
ftr-344	937	46	.	.	PUNCT
ftr-344	938	1	consequently	consequently	ADV
ftr-344	938	2	,	,	PUNCT
ftr-344	938	3	we	we	PRON
ftr-344	938	4	conclude	conclude	VERB
ftr-344	938	5	that	that	SCONJ
ftr-344	938	6	cottage	cottage	NOUN
ftr-344	938	7	savings	saving	NOUN
ftr-344	938	8	realized	realize	VERB
ftr-344	938	9	its	its	PRON
ftr-344	938	10	losses	loss	NOUN
ftr-344	938	11	at	at	ADP
ftr-344	938	12	the	the	DET
ftr-344	938	13	point	point	NOUN
ftr-344	938	14	of	of	ADP
ftr-344	938	15	the	the	DET
ftr-344	938	16	exchange	exchange	NOUN
ftr-344	938	17	.	.	PUNCT
ftr-344	938	18	"	"	PUNCT
ftr-344	939	1	i	i	PRON
ftr-344	939	2	d.	d.	PROPN
ftr-344	939	3	at	at	ADP
ftr-344	939	4	566	566	NUM
ftr-344	939	5	.	.	PROPN
ftr-344	939	6	155	155	NUM
ftr-344	939	7	.	.	PUNCT
ftr-344	940	1	the	the	DET
ftr-344	940	2	absence	absence	NOUN
ftr-344	940	3	of	of	ADP
ftr-344	940	4	a	a	DET
ftr-344	940	5	change	change	NOUN
ftr-344	940	6	in	in	ADP
ftr-344	940	7	economic	economic	ADJ
ftr-344	940	8	position	position	NOUN
ftr-344	940	9	has	have	AUX
ftr-344	940	10	led	lead	VERB
ftr-344	940	11	many	many	ADJ
ftr-344	940	12	to	to	PART
ftr-344	940	13	regard	regard	VERB
ftr-344	940	14	cottage	cottage	NOUN
ftr-344	940	15	savings	saving	NOUN
ftr-344	940	16	as	as	ADP
ftr-344	940	17	a	a	DET
ftr-344	940	18	tax	tax	NOUN
ftr-344	940	19	shelter	shelter	NOUN
ftr-344	940	20	case	case	NOUN
ftr-344	940	21	.	.	PUNCT
ftr-344	941	1	see	see	VERB
ftr-344	941	2	,	,	PUNCT
ftr-344	941	3	e.g.	e.g.	ADV
ftr-344	941	4	,	,	PUNCT
ftr-344	941	5	david	david	PROPN
ftr-344	941	6	weisbach	weisbach	PROPN
ftr-344	941	7	,	,	PUNCT
ftr-344	941	8	business	business	NOUN
ftr-344	941	9	purpose	purpose	NOUN
ftr-344	941	10	,	,	PUNCT
ftr-344	941	11	economic	economic	ADJ
ftr-344	941	12	substance	substance	NOUN
ftr-344	941	13	,	,	PUNCT
ftr-344	941	14	and	and	CCONJ
ftr-344	941	15	corporate	corporate	ADJ
ftr-344	941	16	tax	tax	NOUN
ftr-344	941	17	shelters	shelter	NOUN
ftr-344	941	18	:	:	PUNCT
ftr-344	941	19	the	the	DET
ftr-344	941	20	failure	failure	NOUN
ftr-344	941	21	of	of	ADP
ftr-344	941	22	disclosure	disclosure	NOUN
ftr-344	941	23	as	as	ADP
ftr-344	941	24	an	an	DET
ftr-344	941	25	approach	approach	NOUN
ftr-344	941	26	to	to	ADP
ftr-344	941	27	shelters	shelter	NOUN
ftr-344	941	28	,	,	PUNCT
ftr-344	941	29	54	54	NUM
ftr-344	941	30	smu	smu	PROPN
ftr-344	941	31	l.	l.	PROPN
ftr-344	941	32	rev	rev	PROPN
ftr-344	941	33	.	.	PROPN
ftr-344	941	34	73	73	NUM
ftr-344	941	35	,	,	PUNCT
ftr-344	941	36	75	75	NUM
ftr-344	941	37	(	(	PUNCT
ftr-344	941	38	2001	2001	NUM
ftr-344	941	39	)	)	PUNCT
ftr-344	941	40	;	;	PUNCT
ftr-344	941	41	joseph	joseph	PROPN
ftr-344	941	42	bankman	bankman	PROPN
ftr-344	941	43	,	,	PUNCT
ftr-344	941	44	the	the	DET
ftr-344	941	45	economic	economic	ADJ
ftr-344	941	46	substance	substance	NOUN
ftr-344	941	47	doctrine	doctrine	NOUN
ftr-344	941	48	,	,	PUNCT
ftr-344	941	49	74	74	NUM
ftr-344	941	50	s.	s.	PROPN
ftr-344	941	51	cal	cal	PROPN
ftr-344	941	52	.	.	PUNCT
ftr-344	942	1	l.	l.	PROPN
ftr-344	942	2	rev	rev	PROPN
ftr-344	942	3	.	.	PROPN
ftr-344	942	4	5	5	NUM
ftr-344	942	5	(	(	PUNCT
ftr-344	942	6	2000	2000	NUM
ftr-344	942	7	)	)	PUNCT
ftr-344	942	8	.	.	PUNCT
ftr-344	943	1	indeed	indeed	ADV
ftr-344	943	2	,	,	PUNCT
ftr-344	943	3	taxpayers	taxpayer	NOUN
ftr-344	943	4	often	often	ADV
ftr-344	943	5	2011	2011	NUM
ftr-344	943	6	]	]	PUNCT
ftr-344	943	7	337	337	NUM
ftr-344	943	8	florida	florida	PROPN
ftr-344	943	9	tax	tax	NOUN
ftr-344	943	10	review	review	NOUN
ftr-344	943	11	taxation	taxation	NOUN
ftr-344	943	12	followed	follow	VERB
ftr-344	943	13	fluctuations	fluctuation	NOUN
ftr-344	943	14	in	in	ADP
ftr-344	943	15	market	market	NOUN
ftr-344	943	16	values	value	NOUN
ftr-344	943	17	would	would	AUX
ftr-344	943	18	be	be	AUX
ftr-344	943	19	more	more	ADV
ftr-344	943	20	equitable	equitable	ADJ
ftr-344	943	21	and	and	CCONJ
ftr-344	943	22	efficient	efficient	ADJ
ftr-344	943	23	than	than	ADP
ftr-344	943	24	one	one	NUM
ftr-344	943	25	which	which	PRON
ftr-344	943	26	requires	require	VERB
ftr-344	943	27	realization	realization	NOUN
ftr-344	943	28	,	,	PUNCT
ftr-344	943	29	as	as	SCONJ
ftr-344	943	30	all	all	DET
ftr-344	943	31	taxpayers	taxpayer	NOUN
ftr-344	943	32	with	with	ADP
ftr-344	943	33	equivalent	equivalent	ADJ
ftr-344	943	34	changes	change	NOUN
ftr-344	943	35	in	in	ADP
ftr-344	943	36	their	their	PRON
ftr-344	943	37	wealth	wealth	NOUN
ftr-344	943	38	would	would	AUX
ftr-344	943	39	be	be	AUX
ftr-344	943	40	treated	treat	VERB
ftr-344	943	41	alike	alike	ADV
ftr-344	943	42	.	.	PUNCT
ftr-344	944	1	an	an	DET
ftr-344	944	2	accrual	accrual	ADJ
ftr-344	944	3	(	(	PUNCT
ftr-344	944	4	non	non	ADJ
ftr-344	944	5	-	-	ADJ
ftr-344	944	6	realization	realization	ADJ
ftr-344	944	7	based	base	VERB
ftr-344	944	8	)	)	PUNCT
ftr-344	944	9	system	system	NOUN
ftr-344	944	10	would	would	AUX
ftr-344	944	11	also	also	ADV
ftr-344	944	12	be	be	AUX
ftr-344	944	13	less	less	ADV
ftr-344	944	14	susceptible	susceptible	ADJ
ftr-344	944	15	to	to	ADP
ftr-344	944	16	manipulation	manipulation	NOUN
ftr-344	944	17	through	through	ADP
ftr-344	944	18	the	the	DET
ftr-344	944	19	creation	creation	NOUN
ftr-344	944	20	of	of	ADP
ftr-344	944	21	events	event	NOUN
ftr-344	944	22	with	with	ADP
ftr-344	944	23	legal	legal	ADJ
ftr-344	944	24	but	but	CCONJ
ftr-344	944	25	little	little	ADJ
ftr-344	944	26	economic	economic	ADJ
ftr-344	944	27	significance	significance	NOUN
ftr-344	944	28	and	and	CCONJ
ftr-344	944	29	would	would	AUX
ftr-344	944	30	therefore	therefore	ADV
ftr-344	944	31	be	be	AUX
ftr-344	944	32	more	more	ADV
ftr-344	944	33	efficient	efficient	ADJ
ftr-344	944	34	than	than	ADP
ftr-344	944	35	a	a	DET
ftr-344	944	36	realization	realization	NOUN
ftr-344	944	37	based	base	VERB
ftr-344	944	38	system.1	system.1	PROPN
ftr-344	944	39	57	57	NUM
ftr-344	944	40	but	but	CCONJ
ftr-344	944	41	,	,	PUNCT
ftr-344	944	42	as	as	SCONJ
ftr-344	944	43	we	we	PRON
ftr-344	944	44	have	have	AUX
ftr-344	944	45	seen	see	VERB
ftr-344	944	46	,	,	PUNCT
ftr-344	944	47	it	it	PRON
ftr-344	944	48	would	would	AUX
ftr-344	944	49	also	also	ADV
ftr-344	944	50	be	be	AUX
ftr-344	944	51	nearly	nearly	ADV
ftr-344	944	52	impossible	impossible	ADJ
ftr-344	944	53	to	to	PART
ftr-344	944	54	administer	administer	VERB
ftr-344	944	55	.	.	PUNCT
ftr-344	945	1	factoring	factor	VERB
ftr-344	945	2	in	in	ADP
ftr-344	945	3	the	the	DET
ftr-344	945	4	change	change	NOUN
ftr-344	945	5	in	in	ADP
ftr-344	945	6	values	value	NOUN
ftr-344	945	7	makes	make	VERB
ftr-344	945	8	the	the	DET
ftr-344	945	9	equity	equity	NOUN
ftr-344	945	10	and	and	CCONJ
ftr-344	945	11	efficiency	efficiency	NOUN
ftr-344	945	12	vectors	vector	NOUN
ftr-344	945	13	favor	favor	VERB
ftr-344	945	14	accrual	accrual	ADJ
ftr-344	945	15	rather	rather	ADV
ftr-344	945	16	than	than	ADP
ftr-344	945	17	realization	realization	NOUN
ftr-344	945	18	but	but	CCONJ
ftr-344	945	19	causes	cause	VERB
ftr-344	945	20	significant	significant	ADJ
ftr-344	945	21	administrability	administrability	NOUN
ftr-344	945	22	problems	problem	NOUN
ftr-344	945	23	in	in	ADP
ftr-344	945	24	many	many	ADJ
ftr-344	945	25	cases	case	NOUN
ftr-344	945	26	.	.	PUNCT
ftr-344	946	1	the	the	DET
ftr-344	946	2	administrability	administrability	NOUN
ftr-344	946	3	vector	vector	NOUN
ftr-344	946	4	therefore	therefore	ADV
ftr-344	946	5	points	point	VERB
ftr-344	946	6	in	in	ADP
ftr-344	946	7	favor	favor	NOUN
ftr-344	946	8	of	of	ADP
ftr-344	946	9	realization	realization	NOUN
ftr-344	946	10	(	(	PUNCT
ftr-344	946	11	rather	rather	ADV
ftr-344	946	12	than	than	ADP
ftr-344	946	13	accrual	accrual	ADJ
ftr-344	946	14	)	)	PUNCT
ftr-344	946	15	and	and	CCONJ
ftr-344	946	16	in	in	ADP
ftr-344	946	17	this	this	DET
ftr-344	946	18	case	case	NOUN
ftr-344	946	19	its	its	PRON
ftr-344	946	20	strength	strength	NOUN
ftr-344	946	21	is	be	AUX
ftr-344	946	22	determinative	determinative	ADJ
ftr-344	946	23	because	because	SCONJ
ftr-344	946	24	an	an	DET
ftr-344	946	25	unadministrable	unadministrable	ADJ
ftr-344	946	26	tax	tax	NOUN
ftr-344	946	27	system	system	NOUN
ftr-344	946	28	is	be	AUX
ftr-344	946	29	no	no	DET
ftr-344	946	30	tax	tax	NOUN
ftr-344	946	31	system	system	NOUN
ftr-344	946	32	at	at	ADV
ftr-344	946	33	all	all	ADV
ftr-344	946	34	.	.	PUNCT
ftr-344	947	1	the	the	DET
ftr-344	947	2	strength	strength	NOUN
ftr-344	947	3	of	of	ADP
ftr-344	947	4	administrability	administrability	NOUN
ftr-344	947	5	therefore	therefore	ADV
ftr-344	947	6	suffices	suffice	VERB
ftr-344	947	7	to	to	PART
ftr-344	947	8	overcome	overcome	VERB
ftr-344	947	9	the	the	DET
ftr-344	947	10	strength	strength	NOUN
ftr-344	947	11	of	of	ADP
ftr-344	947	12	the	the	DET
ftr-344	947	13	values	value	NOUN
ftr-344	947	14	of	of	ADP
ftr-344	947	15	equity	equity	NOUN
ftr-344	947	16	and	and	CCONJ
ftr-344	947	17	efficiency	efficiency	NOUN
ftr-344	947	18	.	.	PUNCT
ftr-344	948	1	over	over	ADP
ftr-344	948	2	seventy	seventy	NUM
ftr-344	948	3	years	year	NOUN
ftr-344	948	4	earlier	early	ADV
ftr-344	948	5	the	the	DET
ftr-344	948	6	court	court	NOUN
ftr-344	948	7	grappled	grapple	VERB
ftr-344	948	8	with	with	ADP
ftr-344	948	9	these	these	DET
ftr-344	948	10	clashing	clash	VERB
ftr-344	948	11	values	value	NOUN
ftr-344	948	12	when	when	SCONJ
ftr-344	948	13	it	it	PRON
ftr-344	948	14	embraced	embrace	VERB
ftr-344	948	15	the	the	DET
ftr-344	948	16	concept	concept	NOUN
ftr-344	948	17	of	of	ADP
ftr-344	948	18	realization	realization	NOUN
ftr-344	948	19	by	by	ADP
ftr-344	948	20	failing	fail	VERB
ftr-344	948	21	to	to	PART
ftr-344	948	22	find	find	VERB
ftr-344	948	23	that	that	SCONJ
ftr-344	948	24	it	it	PRON
ftr-344	948	25	existed	exist	VERB
ftr-344	948	26	.	.	PUNCT
ftr-344	949	1	in	in	ADP
ftr-344	949	2	macomber	macomber	PROPN
ftr-344	949	3	a	a	DET
ftr-344	949	4	majority	majority	NOUN
ftr-344	949	5	of	of	ADP
ftr-344	949	6	the	the	DET
ftr-344	949	7	court	court	NOUN
ftr-344	949	8	,	,	PUNCT
ftr-344	949	9	over	over	ADP
ftr-344	949	10	the	the	DET
ftr-344	949	11	vigorous	vigorous	ADJ
ftr-344	949	12	dissent	dissent	NOUN
ftr-344	949	13	of	of	ADP
ftr-344	949	14	justice	justice	NOUN
ftr-344	949	15	brandeis	brandeis	PROPN
ftr-344	949	16	(	(	PUNCT
ftr-344	949	17	as	as	ADV
ftr-344	949	18	well	well	ADV
ftr-344	949	19	as	as	ADP
ftr-344	949	20	a	a	DET
ftr-344	949	21	less	less	ADV
ftr-344	949	22	vigorous	vigorous	ADJ
ftr-344	949	23	dissent	dissent	NOUN
ftr-344	949	24	by	by	ADP
ftr-344	949	25	justice	justice	NOUN
ftr-344	949	26	holmes	holme	NOUN
ftr-344	949	27	)	)	PUNCT
ftr-344	949	28	,	,	PUNCT
ftr-344	949	29	held	hold	VERB
ftr-344	949	30	that	that	SCONJ
ftr-344	949	31	a	a	DET
ftr-344	949	32	pro	pro	ADJ
ftr-344	949	33	-	-	ADJ
ftr-344	949	34	rata	rata	ADJ
ftr-344	949	35	stock	stock	NOUN
ftr-344	949	36	dividend	dividend	NOUN
ftr-344	949	37	was	be	AUX
ftr-344	949	38	not	not	PART
ftr-344	949	39	income	income	NOUN
ftr-344	949	40	because	because	SCONJ
ftr-344	949	41	any	any	DET
ftr-344	949	42	increase	increase	NOUN
ftr-344	949	43	in	in	ADP
ftr-344	949	44	the	the	DET
ftr-344	949	45	value	value	NOUN
ftr-344	949	46	of	of	ADP
ftr-344	949	47	the	the	DET
ftr-344	949	48	taxpayer	taxpayer	NOUN
ftr-344	949	49	's	's	PART
ftr-344	949	50	capital	capital	NOUN
ftr-344	949	51	(	(	PUNCT
ftr-344	949	52	the	the	DET
ftr-344	949	53	underlying	underlie	VERB
ftr-344	949	54	stock	stock	NOUN
ftr-344	949	55	)	)	PUNCT
ftr-344	949	56	represented	represent	VERB
ftr-344	949	57	by	by	ADP
ftr-344	949	58	the	the	DET
ftr-344	949	59	issuance	issuance	NOUN
ftr-344	949	60	of	of	ADP
ftr-344	949	61	the	the	DET
ftr-344	949	62	stock	stock	NOUN
ftr-344	949	63	dividend	dividend	NOUN
ftr-344	949	64	had	have	AUX
ftr-344	949	65	not	not	PART
ftr-344	949	66	be	be	AUX
ftr-344	949	67	severed	sever	VERB
ftr-344	949	68	from	from	ADP
ftr-344	949	69	the	the	DET
ftr-344	949	70	capital	capital	NOUN
ftr-344	949	71	.	.	PUNCT
ftr-344	950	1	in	in	ADP
ftr-344	950	2	requiring	require	VERB
ftr-344	950	3	severance	severance	NOUN
ftr-344	950	4	before	before	ADP
ftr-344	950	5	being	be	AUX
ftr-344	950	6	willing	willing	ADJ
ftr-344	950	7	to	to	PART
ftr-344	950	8	find	find	VERB
ftr-344	950	9	that	that	SCONJ
ftr-344	950	10	receiving	receive	VERB
ftr-344	950	11	the	the	DET
ftr-344	950	12	additional	additional	ADJ
ftr-344	950	13	shares	share	NOUN
ftr-344	950	14	of	of	ADP
ftr-344	950	15	stock	stock	NOUN
ftr-344	950	16	created	create	VERB
ftr-344	950	17	income	income	NOUN
ftr-344	950	18	,	,	PUNCT
ftr-344	950	19	the	the	DET
ftr-344	950	20	court	court	NOUN
ftr-344	950	21	allowed	allow	VERB
ftr-344	950	22	administrability	administrability	NOUN
ftr-344	950	23	to	to	PART
ftr-344	950	24	moderate	moderate	VERB
ftr-344	950	25	the	the	DET
ftr-344	950	26	pull	pull	NOUN
ftr-344	950	27	of	of	ADP
ftr-344	950	28	equity	equity	NOUN
ftr-344	950	29	and	and	CCONJ
ftr-344	950	30	efficiency	efficiency	NOUN
ftr-344	950	31	,	,	PUNCT
ftr-344	950	32	for	for	SCONJ
ftr-344	950	33	equity	equity	NOUN
ftr-344	950	34	and	and	CCONJ
ftr-344	950	35	efficiency	efficiency	NOUN
ftr-344	950	36	are	be	AUX
ftr-344	950	37	precisely	precisely	ADV
ftr-344	950	38	what	what	PRON
ftr-344	950	39	the	the	DET
ftr-344	950	40	taxpayer	taxpayer	NOUN
ftr-344	950	41	,	,	PUNCT
ftr-344	950	42	and	and	CCONJ
ftr-344	950	43	justice	justice	PROPN
ftr-344	950	44	brandeis	brandeis	PROPN
ftr-344	950	45	in	in	ADP
ftr-344	950	46	dissent	dissent	NOUN
ftr-344	950	47	,	,	PUNCT
ftr-344	950	48	championed.158	championed.158	PROPN
ftr-344	950	49	cite	cite	VERB
ftr-344	950	50	cottage	cottage	NOUN
ftr-344	950	51	savings	saving	NOUN
ftr-344	950	52	in	in	ADP
ftr-344	950	53	support	support	NOUN
ftr-344	950	54	of	of	ADP
ftr-344	950	55	their	their	PRON
ftr-344	950	56	position	position	NOUN
ftr-344	950	57	in	in	ADP
ftr-344	950	58	corporate	corporate	ADJ
ftr-344	950	59	tax	tax	NOUN
ftr-344	950	60	shelter	shelter	NOUN
ftr-344	950	61	cases	case	NOUN
ftr-344	950	62	.	.	PUNCT
ftr-344	951	1	see	see	VERB
ftr-344	951	2	,	,	PUNCT
ftr-344	951	3	e.g.	e.g.	ADV
ftr-344	951	4	,	,	PUNCT
ftr-344	951	5	acm	acm	NOUN
ftr-344	951	6	pship	pship	NOUN
ftr-344	951	7	v.	v.	ADP
ftr-344	951	8	comm'r	comm'r	NOUN
ftr-344	951	9	,	,	PUNCT
ftr-344	951	10	157	157	NUM
ftr-344	951	11	f.3d	f.3d	NUM
ftr-344	951	12	231	231	NUM
ftr-344	951	13	,	,	PUNCT
ftr-344	951	14	251	251	NUM
ftr-344	951	15	(	(	PUNCT
ftr-344	951	16	3d	3d	NUM
ftr-344	951	17	cir	cir	NOUN
ftr-344	951	18	.	.	PUNCT
ftr-344	951	19	1998	1998	NUM
ftr-344	951	20	)	)	PUNCT
ftr-344	951	21	.	.	PUNCT
ftr-344	952	1	156	156	NUM
ftr-344	952	2	.	.	PUNCT
ftr-344	953	1	jeffrey	jeffrey	PROPN
ftr-344	953	2	kwall	kwall	PROPN
ftr-344	953	3	,	,	PUNCT
ftr-344	953	4	when	when	SCONJ
ftr-344	953	5	should	should	AUX
ftr-344	953	6	asset	asset	NOUN
ftr-344	953	7	appreciation	appreciation	NOUN
ftr-344	953	8	be	be	AUX
ftr-344	953	9	taxed	tax	VERB
ftr-344	953	10	?	?	PUNCT
ftr-344	953	11	;	;	PUNCT
ftr-344	953	12	the	the	DET
ftr-344	953	13	case	case	NOUN
ftr-344	953	14	for	for	ADP
ftr-344	953	15	a	a	DET
ftr-344	953	16	disposition	disposition	NOUN
ftr-344	953	17	standard	standard	NOUN
ftr-344	953	18	of	of	ADP
ftr-344	953	19	realization	realization	NOUN
ftr-344	953	20	,	,	PUNCT
ftr-344	953	21	86	86	NUM
ftr-344	953	22	indiana	indiana	PROPN
ftr-344	953	23	l.	l.	PROPN
ftr-344	953	24	rev	rev	PROPN
ftr-344	953	25	.	.	PROPN
ftr-344	953	26	77	77	NUM
ftr-344	953	27	(	(	PUNCT
ftr-344	953	28	2011	2011	NUM
ftr-344	953	29	)	)	PUNCT
ftr-344	953	30	;	;	PUNCT
ftr-344	953	31	clarissa	clarissa	PROPN
ftr-344	953	32	potter	potter	PROPN
ftr-344	953	33	,	,	PUNCT
ftr-344	953	34	mark	mark	NOUN
ftr-344	953	35	-	-	PUNCT
ftr-344	953	36	to	to	ADP
ftr-344	953	37	-	-	PUNCT
ftr-344	953	38	market	market	NOUN
ftr-344	953	39	taxation	taxation	NOUN
ftr-344	953	40	as	as	ADP
ftr-344	953	41	the	the	DET
ftr-344	953	42	way	way	NOUN
ftr-344	953	43	to	to	PART
ftr-344	953	44	save	save	VERB
ftr-344	953	45	the	the	DET
ftr-344	953	46	income	income	NOUN
ftr-344	953	47	tax	tax	NOUN
ftr-344	953	48	-	-	PUNCT
ftr-344	953	49	a	a	DET
ftr-344	953	50	former	former	ADJ
ftr-344	953	51	administrator	administrator	NOUN
ftr-344	953	52	's	's	PART
ftr-344	953	53	view	view	NOUN
ftr-344	953	54	,	,	PUNCT
ftr-344	953	55	33	33	NUM
ftr-344	953	56	val	val	NOUN
ftr-344	953	57	.	.	PUNCT
ftr-344	954	1	u.	u.	PROPN
ftr-344	954	2	l.	l.	PROPN
ftr-344	954	3	rev	rev	PROPN
ftr-344	954	4	.	.	PROPN
ftr-344	954	5	897	897	NUM
ftr-344	954	6	(	(	PUNCT
ftr-344	954	7	1999	1999	NUM
ftr-344	954	8	)	)	PUNCT
ftr-344	954	9	;	;	PUNCT
ftr-344	954	10	david	david	PROPN
ftr-344	954	11	a.	a.	PROPN
ftr-344	954	12	weisbach	weisbach	PROPN
ftr-344	954	13	,	,	PUNCT
ftr-344	954	14	a	a	DET
ftr-344	954	15	partial	partial	ADJ
ftr-344	954	16	mark	mark	NOUN
ftr-344	954	17	-	-	PUNCT
ftr-344	954	18	to	to	ADP
ftr-344	954	19	-	-	PUNCT
ftr-344	954	20	market	market	NOUN
ftr-344	954	21	tax	tax	NOUN
ftr-344	954	22	system	system	NOUN
ftr-344	954	23	,	,	PUNCT
ftr-344	954	24	53	53	NUM
ftr-344	954	25	tax	tax	NOUN
ftr-344	954	26	l.	l.	PROPN
ftr-344	954	27	rev	rev	PROPN
ftr-344	954	28	.	.	PROPN
ftr-344	954	29	95	95	NUM
ftr-344	954	30	,	,	PUNCT
ftr-344	954	31	103	103	NUM
ftr-344	954	32	-	-	SYM
ftr-344	954	33	05	05	NUM
ftr-344	954	34	(	(	PUNCT
ftr-344	954	35	1999	1999	NUM
ftr-344	954	36	)	)	PUNCT
ftr-344	954	37	;	;	PUNCT
ftr-344	954	38	daniel	daniel	PROPN
ftr-344	954	39	halperin	halperin	PROPN
ftr-344	954	40	,	,	PUNCT
ftr-344	954	41	saving	save	VERB
ftr-344	954	42	the	the	DET
ftr-344	954	43	income	income	NOUN
ftr-344	954	44	tax	tax	NOUN
ftr-344	954	45	:	:	PUNCT
ftr-344	954	46	an	an	DET
ftr-344	954	47	agenda	agenda	NOUN
ftr-344	954	48	for	for	ADP
ftr-344	954	49	research	research	NOUN
ftr-344	954	50	,	,	PUNCT
ftr-344	954	51	77	77	NUM
ftr-344	954	52	tax	tax	NOUN
ftr-344	954	53	notes	note	NOUN
ftr-344	954	54	967	967	NUM
ftr-344	954	55	(	(	PUNCT
ftr-344	954	56	1997	1997	NUM
ftr-344	954	57	)	)	PUNCT
ftr-344	954	58	;	;	PUNCT
ftr-344	954	59	fred	fred	PROPN
ftr-344	954	60	b.	b.	PROPN
ftr-344	954	61	brown	brown	PROPN
ftr-344	954	62	,	,	PUNCT
ftr-344	954	63	"	"	PUNCT
ftr-344	954	64	complete	complete	ADJ
ftr-344	954	65	"	"	PUNCT
ftr-344	954	66	accrual	accrual	ADJ
ftr-344	954	67	taxation	taxation	NOUN
ftr-344	954	68	,	,	PUNCT
ftr-344	954	69	33	33	NUM
ftr-344	954	70	san	san	PROPN
ftr-344	954	71	diego	diego	PROPN
ftr-344	954	72	l.	l.	PROPN
ftr-344	954	73	rev	rev	PROPN
ftr-344	954	74	.	.	PROPN
ftr-344	954	75	1559	1559	NUM
ftr-344	954	76	(	(	PUNCT
ftr-344	954	77	1996	1996	NUM
ftr-344	954	78	)	)	PUNCT
ftr-344	954	79	;	;	PUNCT
ftr-344	954	80	reed	reed	NOUN
ftr-344	954	81	shuldiner	shuldiner	PROPN
ftr-344	954	82	,	,	PUNCT
ftr-344	954	83	a	a	DET
ftr-344	954	84	general	general	ADJ
ftr-344	954	85	approach	approach	NOUN
ftr-344	954	86	to	to	ADP
ftr-344	954	87	the	the	DET
ftr-344	954	88	taxation	taxation	NOUN
ftr-344	954	89	offinancial	offinancial	ADJ
ftr-344	954	90	instruments	instrument	NOUN
ftr-344	954	91	,	,	PUNCT
ftr-344	954	92	71	71	NUM
ftr-344	954	93	tex	tex	PROPN
ftr-344	954	94	.	.	PROPN
ftr-344	954	95	l.	l.	PROPN
ftr-344	954	96	rev	rev	PROPN
ftr-344	954	97	.	.	PROPN
ftr-344	954	98	243	243	NUM
ftr-344	954	99	(	(	PUNCT
ftr-344	954	100	1992	1992	NUM
ftr-344	954	101	)	)	PUNCT
ftr-344	954	102	;	;	PUNCT
ftr-344	954	103	jeff	jeff	PROPN
ftr-344	954	104	strnad	strnad	PROPN
ftr-344	954	105	,	,	PUNCT
ftr-344	954	106	periodicity	periodicity	NOUN
ftr-344	954	107	and	and	CCONJ
ftr-344	954	108	accretion	accretion	NOUN
ftr-344	954	109	taxation	taxation	NOUN
ftr-344	954	110	:	:	PUNCT
ftr-344	954	111	norms	norm	NOUN
ftr-344	954	112	and	and	CCONJ
ftr-344	954	113	implementation	implementation	NOUN
ftr-344	954	114	,	,	PUNCT
ftr-344	954	115	99	99	NUM
ftr-344	954	116	yale	yale	PROPN
ftr-344	954	117	l.j	l.j	PROPN
ftr-344	954	118	.	.	PROPN
ftr-344	954	119	1817	1817	NUM
ftr-344	954	120	,	,	PUNCT
ftr-344	954	121	1879	1879	NUM
ftr-344	954	122	(	(	PUNCT
ftr-344	954	123	1990	1990	NUM
ftr-344	954	124	)	)	PUNCT
ftr-344	954	125	;	;	PUNCT
ftr-344	954	126	david	david	PROPN
ftr-344	954	127	shakow	shakow	PROPN
ftr-344	954	128	,	,	PUNCT
ftr-344	954	129	taxation	taxation	NOUN
ftr-344	954	130	without	without	ADP
ftr-344	954	131	realization	realization	NOUN
ftr-344	954	132	:	:	PUNCT
ftr-344	954	133	a	a	DET
ftr-344	954	134	proposal	proposal	NOUN
ftr-344	954	135	for	for	ADP
ftr-344	954	136	accrual	accrual	ADJ
ftr-344	954	137	taxation	taxation	NOUN
ftr-344	954	138	,	,	PUNCT
ftr-344	954	139	134	134	NUM
ftr-344	954	140	u.	u.	NOUN
ftr-344	954	141	pa	pa	PROPN
ftr-344	954	142	.	.	PUNCT
ftr-344	954	143	l.	l.	PROPN
ftr-344	954	144	rev	rev	PROPN
ftr-344	954	145	.	.	PROPN
ftr-344	954	146	1111	1111	NUM
ftr-344	954	147	(	(	PUNCT
ftr-344	954	148	1986	1986	NUM
ftr-344	954	149	)	)	PUNCT
ftr-344	954	150	.	.	PUNCT
ftr-344	955	1	157	157	NUM
ftr-344	955	2	.	.	PUNCT
ftr-344	956	1	the	the	DET
ftr-344	956	2	code	code	NOUN
ftr-344	956	3	requires	require	VERB
ftr-344	956	4	mark	mark	NOUN
ftr-344	956	5	-	-	PUNCT
ftr-344	956	6	to	to	ADP
ftr-344	956	7	-	-	PUNCT
ftr-344	956	8	market	market	NOUN
ftr-344	956	9	(	(	PUNCT
ftr-344	956	10	accrual	accrual	ADJ
ftr-344	956	11	)	)	PUNCT
ftr-344	956	12	taxation	taxation	NOUN
ftr-344	956	13	in	in	ADP
ftr-344	956	14	a	a	DET
ftr-344	956	15	few	few	ADJ
ftr-344	956	16	situation	situation	NOUN
ftr-344	956	17	in	in	ADP
ftr-344	956	18	which	which	PRON
ftr-344	956	19	it	it	PRON
ftr-344	956	20	is	be	AUX
ftr-344	956	21	feasible	feasible	ADJ
ftr-344	956	22	,	,	PUNCT
ftr-344	956	23	such	such	ADJ
ftr-344	956	24	as	as	ADP
ftr-344	956	25	in	in	ADP
ftr-344	956	26	the	the	DET
ftr-344	956	27	case	case	NOUN
ftr-344	956	28	of	of	ADP
ftr-344	956	29	certain	certain	ADJ
ftr-344	956	30	financial	financial	ADJ
ftr-344	956	31	instruments	instrument	NOUN
ftr-344	956	32	,	,	PUNCT
ftr-344	956	33	as	as	SCONJ
ftr-344	956	34	described	describe	VERB
ftr-344	956	35	in	in	ADP
ftr-344	956	36	§	§	PROPN
ftr-344	956	37	1256	1256	NUM
ftr-344	956	38	.	.	PUNCT
ftr-344	957	1	see	see	VERB
ftr-344	957	2	generally	generally	ADV
ftr-344	957	3	henry	henry	PROPN
ftr-344	957	4	ordower	ordower	PROPN
ftr-344	957	5	,	,	PUNCT
ftr-344	957	6	revisiting	revisit	VERB
ftr-344	957	7	realization	realization	NOUN
ftr-344	957	8	:	:	PUNCT
ftr-344	957	9	accretion	accretion	NOUN
ftr-344	957	10	taxation	taxation	NOUN
ftr-344	957	11	,	,	PUNCT
ftr-344	957	12	the	the	DET
ftr-344	957	13	constitution	constitution	NOUN
ftr-344	957	14	,	,	PUNCT
ftr-344	957	15	macomber	macomber	PROPN
ftr-344	957	16	,	,	PUNCT
ftr-344	957	17	and	and	CCONJ
ftr-344	957	18	mark	mark	VERB
ftr-344	957	19	to	to	ADP
ftr-344	957	20	market	market	NOUN
ftr-344	957	21	,	,	PUNCT
ftr-344	957	22	13	13	NUM
ftr-344	957	23	va	va	NOUN
ftr-344	957	24	.	.	PUNCT
ftr-344	957	25	tax	tax	PROPN
ftr-344	957	26	.	.	PUNCT
ftr-344	958	1	rev	rev	PROPN
ftr-344	958	2	.	.	PROPN
ftr-344	958	3	1	1	NUM
ftr-344	958	4	(	(	PUNCT
ftr-344	958	5	1993	1993	NUM
ftr-344	958	6	)	)	PUNCT
ftr-344	958	7	.	.	PUNCT
ftr-344	959	1	158	158	X
ftr-344	959	2	.	.	PUNCT
ftr-344	960	1	the	the	DET
ftr-344	960	2	two	two	NUM
ftr-344	960	3	values	value	NOUN
ftr-344	960	4	converge	converge	VERB
ftr-344	960	5	in	in	ADP
ftr-344	960	6	this	this	DET
ftr-344	960	7	case	case	NOUN
ftr-344	960	8	,	,	PUNCT
ftr-344	960	9	as	as	SCONJ
ftr-344	960	10	they	they	PRON
ftr-344	960	11	do	do	VERB
ftr-344	960	12	in	in	ADP
ftr-344	960	13	many	many	ADJ
ftr-344	960	14	cases	case	NOUN
ftr-344	960	15	.	.	PUNCT
ftr-344	961	1	treating	treat	VERB
ftr-344	961	2	economically	economically	ADV
ftr-344	961	3	similarly	similarly	ADV
ftr-344	961	4	situated	situate	VERB
ftr-344	961	5	taxpayers	taxpayer	NOUN
ftr-344	961	6	similarly	similarly	ADV
ftr-344	961	7	is	be	AUX
ftr-344	961	8	equitable	equitable	ADJ
ftr-344	961	9	,	,	PUNCT
ftr-344	961	10	and	and	CCONJ
ftr-344	961	11	making	make	VERB
ftr-344	961	12	[	[	X
ftr-344	961	13	vol	vol	NOUN
ftr-344	961	14	.	.	PUNCT
ftr-344	962	1	11:5338	11:5338	NUM
ftr-344	962	2	defining	define	VERB
ftr-344	962	3	income	income	NOUN
ftr-344	962	4	although	although	SCONJ
ftr-344	962	5	the	the	DET
ftr-344	962	6	government	government	NOUN
ftr-344	962	7	lost	lose	VERB
ftr-344	962	8	both	both	DET
ftr-344	962	9	macomber	macomber	PROPN
ftr-344	962	10	and	and	CCONJ
ftr-344	962	11	cottage	cottage	NOUN
ftr-344	962	12	savings	saving	NOUN
ftr-344	962	13	,	,	PUNCT
ftr-344	962	14	the	the	DET
ftr-344	962	15	allure	allure	NOUN
ftr-344	962	16	of	of	ADP
ftr-344	962	17	grounding	ground	VERB
ftr-344	962	18	decisions	decision	NOUN
ftr-344	962	19	on	on	ADP
ftr-344	962	20	changes	change	NOUN
ftr-344	962	21	in	in	ADP
ftr-344	962	22	economic	economic	ADJ
ftr-344	962	23	relationshipseconomic	relationshipseconomic	ADJ
ftr-344	962	24	substance	substance	NOUN
ftr-344	962	25	-	-	PUNCT
ftr-344	962	26	has	have	AUX
ftr-344	962	27	remained	remain	VERB
ftr-344	962	28	strong.15	strong.15	NOUN
ftr-344	962	29	9	9	NUM
ftr-344	962	30	we	we	PRON
ftr-344	962	31	think	think	VERB
ftr-344	962	32	that	that	SCONJ
ftr-344	962	33	the	the	DET
ftr-344	962	34	glenshaw	glenshaw	ADJ
ftr-344	962	35	glass	glass	NOUN
ftr-344	962	36	definition	definition	NOUN
ftr-344	962	37	of	of	ADP
ftr-344	962	38	income	income	NOUN
ftr-344	962	39	has	have	AUX
ftr-344	962	40	endured	endure	VERB
ftr-344	962	41	because	because	SCONJ
ftr-344	962	42	it	it	PRON
ftr-344	962	43	is	be	AUX
ftr-344	962	44	grounded	ground	VERB
ftr-344	962	45	in	in	ADP
ftr-344	962	46	economics	economic	NOUN
ftr-344	962	47	;	;	PUNCT
ftr-344	962	48	it	it	PRON
ftr-344	962	49	is	be	AUX
ftr-344	962	50	nearly	nearly	ADV
ftr-344	962	51	coextensive	coextensive	ADJ
ftr-344	962	52	with	with	ADP
ftr-344	962	53	the	the	DET
ftr-344	962	54	haig	haig	PROPN
ftr-344	962	55	-	-	PUNCT
ftr-344	962	56	simons	simons	PROPN
ftr-344	962	57	definition	definition	NOUN
ftr-344	962	58	.	.	PUNCT
ftr-344	963	1	the	the	DET
ftr-344	963	2	question	question	NOUN
ftr-344	963	3	we	we	PRON
ftr-344	963	4	must	must	AUX
ftr-344	963	5	now	now	ADV
ftr-344	963	6	answer	answer	VERB
ftr-344	963	7	is	be	AUX
ftr-344	963	8	whether	whether	SCONJ
ftr-344	963	9	the	the	DET
ftr-344	963	10	glenshaw	glenshaw	ADJ
ftr-344	963	11	glass	glass	NOUN
ftr-344	963	12	definition	definition	NOUN
ftr-344	963	13	of	of	ADP
ftr-344	963	14	income	income	NOUN
ftr-344	963	15	is	be	AUX
ftr-344	963	16	apt	apt	ADJ
ftr-344	963	17	.	.	PUNCT
ftr-344	963	18	c.	c.	NOUN
ftr-344	963	19	aptness	aptness	NOUN
ftr-344	963	20	and	and	CCONJ
ftr-344	963	21	glenshaw	glenshaw	ADJ
ftr-344	963	22	glass	glass	NOUN
ftr-344	963	23	preliminary	preliminary	ADJ
ftr-344	963	24	analysis	analysis	NOUN
ftr-344	963	25	would	would	AUX
ftr-344	963	26	suggest	suggest	VERB
ftr-344	963	27	that	that	SCONJ
ftr-344	963	28	the	the	DET
ftr-344	963	29	answer	answer	NOUN
ftr-344	963	30	to	to	ADP
ftr-344	963	31	that	that	DET
ftr-344	963	32	question	question	NOUN
ftr-344	963	33	is	be	AUX
ftr-344	963	34	yes	yes	INTJ
ftr-344	963	35	.	.	PUNCT
ftr-344	964	1	the	the	DET
ftr-344	964	2	definition	definition	NOUN
ftr-344	964	3	of	of	ADP
ftr-344	964	4	income	income	NOUN
ftr-344	964	5	in	in	ADP
ftr-344	964	6	the	the	DET
ftr-344	964	7	tax	tax	NOUN
ftr-344	964	8	law	law	NOUN
ftr-344	964	9	is	be	AUX
ftr-344	964	10	a	a	DET
ftr-344	964	11	part	part	NOUN
ftr-344	964	12	of	of	ADP
ftr-344	964	13	public	public	ADJ
ftr-344	964	14	law	law	NOUN
ftr-344	964	15	,	,	PUNCT
ftr-344	964	16	and	and	CCONJ
ftr-344	964	17	a	a	DET
ftr-344	964	18	public	public	ADJ
ftr-344	964	19	law	law	NOUN
ftr-344	964	20	of	of	ADP
ftr-344	964	21	intended	intend	VERB
ftr-344	964	22	application	application	NOUN
ftr-344	964	23	to	to	ADP
ftr-344	964	24	the	the	DET
ftr-344	964	25	entire	entire	ADJ
ftr-344	964	26	population	population	NOUN
ftr-344	964	27	.	.	PUNCT
ftr-344	965	1	in	in	ADP
ftr-344	965	2	such	such	ADJ
ftr-344	965	3	cases	case	NOUN
ftr-344	965	4	definitions	definition	NOUN
ftr-344	965	5	ought	ought	AUX
ftr-344	965	6	generally	generally	ADV
ftr-344	965	7	to	to	PART
ftr-344	965	8	be	be	AUX
ftr-344	965	9	promulgated	promulgate	VERB
ftr-344	965	10	as	as	ADP
ftr-344	965	11	rules	rule	NOUN
ftr-344	965	12	to	to	PART
ftr-344	965	13	maximize	maximize	VERB
ftr-344	965	14	administrability	administrability	NOUN
ftr-344	965	15	,	,	PUNCT
ftr-344	965	16	and	and	CCONJ
ftr-344	965	17	the	the	DET
ftr-344	965	18	glenshaw	glenshaw	ADJ
ftr-344	965	19	glass	glass	NOUN
ftr-344	965	20	definition	definition	NOUN
ftr-344	965	21	looks	look	VERB
ftr-344	965	22	like	like	ADP
ftr-344	965	23	a	a	DET
ftr-344	965	24	rule	rule	NOUN
ftr-344	965	25	.	.	PUNCT
ftr-344	966	1	it	it	PRON
ftr-344	966	2	has	have	VERB
ftr-344	966	3	the	the	DET
ftr-344	966	4	on	on	ADP
ftr-344	966	5	/	/	SYM
ftr-344	966	6	off	off	ADP
ftr-344	966	7	quality	quality	NOUN
ftr-344	966	8	of	of	ADP
ftr-344	966	9	rules	rule	NOUN
ftr-344	966	10	.	.	PUNCT
ftr-344	967	1	applying	apply	VERB
ftr-344	967	2	the	the	DET
ftr-344	967	3	glenshaw	glenshaw	ADJ
ftr-344	967	4	glass	glass	NOUN
ftr-344	967	5	definition	definition	NOUN
ftr-344	967	6	,	,	PUNCT
ftr-344	967	7	a	a	DET
ftr-344	967	8	taxpayer	taxpayer	NOUN
ftr-344	967	9	either	either	CCONJ
ftr-344	967	10	has	have	VERB
ftr-344	967	11	a	a	DET
ftr-344	967	12	clearly	clearly	ADV
ftr-344	967	13	realized	realize	VERB
ftr-344	967	14	accession	accession	NOUN
ftr-344	967	15	under	under	ADP
ftr-344	967	16	her	her	PRON
ftr-344	967	17	dominion	dominion	NOUN
ftr-344	967	18	or	or	CCONJ
ftr-344	967	19	she	she	PRON
ftr-344	967	20	does	do	VERB
ftr-344	967	21	not	not	PART
ftr-344	967	22	.	.	PUNCT
ftr-344	968	1	defining	define	VERB
ftr-344	968	2	income	income	NOUN
ftr-344	968	3	should	should	AUX
ftr-344	968	4	be	be	AUX
ftr-344	968	5	like	like	ADP
ftr-344	968	6	turning	turn	VERB
ftr-344	968	7	on	on	ADP
ftr-344	968	8	a	a	DET
ftr-344	968	9	light	light	ADJ
ftr-344	968	10	-	-	PUNCT
ftr-344	968	11	the	the	DET
ftr-344	968	12	light	light	NOUN
ftr-344	968	13	is	be	AUX
ftr-344	968	14	either	either	CCONJ
ftr-344	968	15	on	on	ADP
ftr-344	968	16	or	or	CCONJ
ftr-344	968	17	off	off	ADV
ftr-344	968	18	.	.	PUNCT
ftr-344	969	1	but	but	CCONJ
ftr-344	969	2	that	that	DET
ftr-344	969	3	binary	binary	ADJ
ftr-344	969	4	paradigm	paradigm	NOUN
ftr-344	969	5	is	be	AUX
ftr-344	969	6	illusory	illusory	ADJ
ftr-344	969	7	.	.	PUNCT
ftr-344	970	1	the	the	DET
ftr-344	970	2	glenshaw	glenshaw	ADJ
ftr-344	970	3	glass	glass	NOUN
ftr-344	970	4	definition	definition	NOUN
ftr-344	970	5	of	of	ADP
ftr-344	970	6	income	income	NOUN
ftr-344	970	7	has	have	VERB
ftr-344	970	8	the	the	DET
ftr-344	970	9	appearance	appearance	NOUN
ftr-344	970	10	of	of	ADP
ftr-344	970	11	a	a	DET
ftr-344	970	12	rule	rule	NOUN
ftr-344	970	13	but	but	CCONJ
ftr-344	970	14	is	be	AUX
ftr-344	970	15	actually	actually	ADV
ftr-344	970	16	a	a	DET
ftr-344	970	17	standard	standard	NOUN
ftr-344	970	18	.	.	PUNCT
ftr-344	971	1	as	as	SCONJ
ftr-344	971	2	interpreted	interpret	VERB
ftr-344	971	3	and	and	CCONJ
ftr-344	971	4	administered	administer	VERB
ftr-344	971	5	by	by	ADP
ftr-344	971	6	the	the	DET
ftr-344	971	7	irs	irs	PROPN
ftr-344	971	8	,	,	PUNCT
ftr-344	971	9	the	the	DET
ftr-344	971	10	definition	definition	NOUN
ftr-344	971	11	of	of	ADP
ftr-344	971	12	income	income	NOUN
ftr-344	971	13	is	be	AUX
ftr-344	971	14	a	a	DET
ftr-344	971	15	standard	standard	NOUN
ftr-344	971	16	because	because	SCONJ
ftr-344	971	17	it	it	PRON
ftr-344	971	18	does	do	AUX
ftr-344	971	19	not	not	PART
ftr-344	971	20	operate	operate	VERB
ftr-344	971	21	like	like	ADP
ftr-344	971	22	an	an	DET
ftr-344	971	23	on	on	ADP
ftr-344	971	24	-	-	PUNCT
ftr-344	971	25	off	off	ADP
ftr-344	971	26	switch	switch	NOUN
ftr-344	971	27	.	.	PUNCT
ftr-344	972	1	as	as	SCONJ
ftr-344	972	2	we	we	PRON
ftr-344	972	3	demonstrated	demonstrate	VERB
ftr-344	972	4	in	in	ADP
ftr-344	972	5	part	part	NOUN
ftr-344	972	6	i	i	PRON
ftr-344	972	7	,	,	PUNCT
ftr-344	972	8	there	there	PRON
ftr-344	972	9	are	be	VERB
ftr-344	972	10	numerous	numerous	ADJ
ftr-344	972	11	items	item	NOUN
ftr-344	972	12	that	that	PRON
ftr-344	972	13	fit	fit	VERB
ftr-344	972	14	the	the	DET
ftr-344	972	15	glenshaw	glenshaw	ADJ
ftr-344	972	16	glass	glass	NOUN
ftr-344	972	17	definition	definition	NOUN
ftr-344	972	18	of	of	ADP
ftr-344	972	19	income	income	NOUN
ftr-344	972	20	and	and	CCONJ
ftr-344	972	21	are	be	AUX
ftr-344	972	22	not	not	PART
ftr-344	972	23	excluded	exclude	VERB
ftr-344	972	24	by	by	ADP
ftr-344	972	25	statute	statute	NOUN
ftr-344	972	26	but	but	CCONJ
ftr-344	972	27	which	which	PRON
ftr-344	972	28	are	be	AUX
ftr-344	972	29	nevertheless	nevertheless	ADV
ftr-344	972	30	not	not	PART
ftr-344	972	31	income	income	NOUN
ftr-344	972	32	that	that	PRON
ftr-344	972	33	is	be	AUX
ftr-344	972	34	taxed	tax	VERB
ftr-344	972	35	.	.	PUNCT
ftr-344	973	1	the	the	DET
ftr-344	973	2	reason	reason	NOUN
ftr-344	973	3	for	for	ADP
ftr-344	973	4	this	this	PRON
ftr-344	973	5	is	be	AUX
ftr-344	973	6	not	not	PART
ftr-344	973	7	that	that	SCONJ
ftr-344	973	8	the	the	DET
ftr-344	973	9	irs	irs	PROPN
ftr-344	973	10	is	be	AUX
ftr-344	973	11	lawlessly	lawlessly	ADV
ftr-344	973	12	refusing	refuse	VERB
ftr-344	973	13	to	to	PART
ftr-344	973	14	follow	follow	VERB
ftr-344	973	15	the	the	DET
ftr-344	973	16	dictates	dictate	NOUN
ftr-344	973	17	of	of	ADP
ftr-344	973	18	glenshaw	glenshaw	ADJ
ftr-344	973	19	glass	glass	NOUN
ftr-344	973	20	;	;	PUNCT
ftr-344	973	21	the	the	DET
ftr-344	973	22	reason	reason	NOUN
ftr-344	973	23	is	be	AUX
ftr-344	973	24	that	that	SCONJ
ftr-344	973	25	glenshaw	glenshaw	ADJ
ftr-344	973	26	glass	glass	NOUN
ftr-344	973	27	does	do	AUX
ftr-344	973	28	not	not	PART
ftr-344	973	29	indicate	indicate	VERB
ftr-344	973	30	what	what	PRON
ftr-344	973	31	metrics	metric	NOUN
ftr-344	973	32	ought	ought	AUX
ftr-344	973	33	to	to	PART
ftr-344	973	34	be	be	AUX
ftr-344	973	35	applied	apply	VERB
ftr-344	973	36	in	in	ADP
ftr-344	973	37	making	make	VERB
ftr-344	973	38	the	the	DET
ftr-344	973	39	determination	determination	NOUN
ftr-344	973	40	of	of	ADP
ftr-344	973	41	what	what	PRON
ftr-344	973	42	is	be	AUX
ftr-344	973	43	and	and	CCONJ
ftr-344	973	44	what	what	PRON
ftr-344	973	45	is	be	AUX
ftr-344	973	46	not	not	PART
ftr-344	973	47	within	within	ADP
ftr-344	973	48	the	the	DET
ftr-344	973	49	definition	definition	NOUN
ftr-344	973	50	.	.	PUNCT
ftr-344	974	1	that	that	PRON
ftr-344	974	2	is	be	AUX
ftr-344	974	3	,	,	PUNCT
ftr-344	974	4	glenshaw	glenshaw	ADJ
ftr-344	974	5	glass	glass	NOUN
ftr-344	974	6	fails	fail	VERB
ftr-344	974	7	to	to	PART
ftr-344	974	8	specify	specify	VERB
ftr-344	974	9	what	what	PRON
ftr-344	974	10	counts	count	VERB
ftr-344	974	11	as	as	ADP
ftr-344	974	12	an	an	DET
ftr-344	974	13	"	"	PUNCT
ftr-344	974	14	accession	accession	NOUN
ftr-344	974	15	to	to	ADP
ftr-344	974	16	wealth	wealth	NOUN
ftr-344	974	17	.	.	PUNCT
ftr-344	974	18	"	"	PUNCT
ftr-344	975	1	does	do	VERB
ftr-344	975	2	psychic	psychic	ADJ
ftr-344	975	3	wealth	wealth	NOUN
ftr-344	975	4	count	count	NOUN
ftr-344	975	5	?	?	PUNCT
ftr-344	976	1	on	on	ADP
ftr-344	976	2	the	the	DET
ftr-344	976	3	one	one	NUM
ftr-344	976	4	hand	hand	NOUN
ftr-344	976	5	,	,	PUNCT
ftr-344	976	6	much	much	ADJ
ftr-344	976	7	of	of	ADP
ftr-344	976	8	the	the	DET
ftr-344	976	9	market	market	NOUN
ftr-344	976	10	value	value	NOUN
ftr-344	976	11	of	of	ADP
ftr-344	976	12	mark	mark	PROPN
ftr-344	976	13	mcgwire	mcgwire	PROPN
ftr-344	976	14	's	's	PART
ftr-344	976	15	seventieth	seventieth	PROPN
ftr-344	976	16	home	home	PROPN
ftr-344	976	17	run	run	NOUN
ftr-344	976	18	ball	ball	NOUN
ftr-344	976	19	derives	derive	VERB
ftr-344	976	20	from	from	ADP
ftr-344	976	21	the	the	DET
ftr-344	976	22	psychic	psychic	ADJ
ftr-344	976	23	benefits	benefit	NOUN
ftr-344	976	24	its	its	PRON
ftr-344	976	25	ownership	ownership	NOUN
ftr-344	976	26	can	can	AUX
ftr-344	976	27	provide	provide	VERB
ftr-344	976	28	;	;	PUNCT
ftr-344	976	29	on	on	ADP
ftr-344	976	30	the	the	DET
ftr-344	976	31	other	other	ADJ
ftr-344	976	32	hand	hand	NOUN
ftr-344	976	33	,	,	PUNCT
ftr-344	976	34	a	a	DET
ftr-344	976	35	foul	foul	ADJ
ftr-344	976	36	ball	ball	NOUN
ftr-344	976	37	hit	hit	VERB
ftr-344	976	38	by	by	ADP
ftr-344	976	39	a	a	DET
ftr-344	976	40	taxpayer	taxpayer	NOUN
ftr-344	976	41	's	's	PART
ftr-344	976	42	favorite	favorite	ADJ
ftr-344	976	43	baseball	baseball	NOUN
ftr-344	976	44	player	player	NOUN
ftr-344	976	45	might	might	AUX
ftr-344	976	46	hold	hold	VERB
ftr-344	976	47	as	as	ADV
ftr-344	976	48	much	much	ADJ
ftr-344	976	49	or	or	CCONJ
ftr-344	976	50	more	more	ADV
ftr-344	976	51	psychic	psychic	ADJ
ftr-344	976	52	value	value	NOUN
ftr-344	976	53	for	for	ADP
ftr-344	976	54	her	she	PRON
ftr-344	976	55	as	as	ADP
ftr-344	976	56	the	the	DET
ftr-344	976	57	more	more	ADV
ftr-344	976	58	famous	famous	ADJ
ftr-344	976	59	record	record	NOUN
ftr-344	976	60	-	-	PUNCT
ftr-344	976	61	breaking	break	VERB
ftr-344	976	62	ball	ball	NOUN
ftr-344	976	63	.	.	PUNCT
ftr-344	977	1	is	be	AUX
ftr-344	977	2	that	that	DET
ftr-344	977	3	taxpayer	taxpayer	NOUN
ftr-344	977	4	's	's	PART
ftr-344	977	5	increase	increase	NOUN
ftr-344	977	6	in	in	ADP
ftr-344	977	7	psychic	psychic	ADJ
ftr-344	977	8	wealth	wealth	NOUN
ftr-344	977	9	income	income	NOUN
ftr-344	977	10	when	when	SCONJ
ftr-344	977	11	she	she	PRON
ftr-344	977	12	catches	catch	VERB
ftr-344	977	13	her	her	PRON
ftr-344	977	14	favorite	favorite	ADJ
ftr-344	977	15	player	player	NOUN
ftr-344	977	16	's	's	PART
ftr-344	977	17	foul	foul	ADJ
ftr-344	977	18	ball	ball	NOUN
ftr-344	977	19	?	?	PUNCT
ftr-344	978	1	the	the	DET
ftr-344	978	2	answer	answer	NOUN
ftr-344	978	3	is	be	AUX
ftr-344	978	4	no	no	PRON
ftr-344	978	5	,	,	PUNCT
ftr-344	978	6	but	but	CCONJ
ftr-344	978	7	not	not	PART
ftr-344	978	8	because	because	SCONJ
ftr-344	978	9	glenshaw	glenshaw	ADJ
ftr-344	978	10	glass	glass	NOUN
ftr-344	978	11	explicitly	explicitly	ADV
ftr-344	978	12	says	say	VERB
ftr-344	978	13	that	that	SCONJ
ftr-344	978	14	an	an	DET
ftr-344	978	15	accession	accession	NOUN
ftr-344	978	16	is	be	AUX
ftr-344	978	17	not	not	PART
ftr-344	978	18	to	to	PART
ftr-344	978	19	be	be	AUX
ftr-344	978	20	determined	determine	VERB
ftr-344	978	21	by	by	ADP
ftr-344	978	22	a	a	DET
ftr-344	978	23	psychic	psychic	ADJ
ftr-344	978	24	metric	metric	NOUN
ftr-344	978	25	.	.	PUNCT
ftr-344	979	1	we	we	PRON
ftr-344	979	2	do	do	VERB
ftr-344	979	3	,	,	PUNCT
ftr-344	979	4	in	in	ADP
ftr-344	979	5	economic	economic	ADJ
ftr-344	979	6	position	position	NOUN
ftr-344	979	7	,	,	PUNCT
ftr-344	979	8	rather	rather	ADV
ftr-344	979	9	than	than	ADP
ftr-344	979	10	form	form	NOUN
ftr-344	979	11	,	,	PUNCT
ftr-344	979	12	determinative	determinative	ADJ
ftr-344	979	13	makes	make	VERB
ftr-344	979	14	it	it	PRON
ftr-344	979	15	futile	futile	VERB
ftr-344	979	16	for	for	SCONJ
ftr-344	979	17	taxpayers	taxpayer	NOUN
ftr-344	979	18	to	to	PART
ftr-344	979	19	engage	engage	VERB
ftr-344	979	20	in	in	ADP
ftr-344	979	21	transactions	transaction	NOUN
ftr-344	979	22	purely	purely	ADV
ftr-344	979	23	for	for	ADP
ftr-344	979	24	formalistic	formalistic	ADJ
ftr-344	979	25	reasons	reason	NOUN
ftr-344	979	26	,	,	PUNCT
ftr-344	979	27	which	which	PRON
ftr-344	979	28	is	be	AUX
ftr-344	979	29	efficient	efficient	ADJ
ftr-344	979	30	.	.	PUNCT
ftr-344	980	1	159	159	NUM
ftr-344	980	2	.	.	PUNCT
ftr-344	981	1	most	most	ADJ
ftr-344	981	2	recently	recently	ADV
ftr-344	981	3	congress	congress	PROPN
ftr-344	981	4	codified	codify	VERB
ftr-344	981	5	the	the	DET
ftr-344	981	6	economic	economic	ADJ
ftr-344	981	7	substance	substance	NOUN
ftr-344	981	8	doctrine	doctrine	NOUN
ftr-344	981	9	,	,	PUNCT
ftr-344	981	10	to	to	ADP
ftr-344	981	11	the	the	DET
ftr-344	981	12	dismay	dismay	NOUN
ftr-344	981	13	of	of	ADP
ftr-344	981	14	much	much	ADJ
ftr-344	981	15	of	of	ADP
ftr-344	981	16	the	the	DET
ftr-344	981	17	tax	tax	NOUN
ftr-344	981	18	bar	bar	NOUN
ftr-344	981	19	.	.	PUNCT
ftr-344	982	1	see	see	VERB
ftr-344	982	2	generally	generally	ADV
ftr-344	982	3	martin	martin	PROPN
ftr-344	982	4	j.	j.	PROPN
ftr-344	982	5	mcmahon	mcmahon	PROPN
ftr-344	982	6	,	,	PUNCT
ftr-344	982	7	jr	jr	PROPN
ftr-344	982	8	.	.	PROPN
ftr-344	982	9	,	,	PUNCT
ftr-344	982	10	living	live	VERB
ftr-344	982	11	with	with	ADP
ftr-344	982	12	the	the	DET
ftr-344	982	13	codfied	codfie	VERB
ftr-344	982	14	economic	economic	ADJ
ftr-344	982	15	substance	substance	NOUN
ftr-344	982	16	doctrine	doctrine	NOUN
ftr-344	982	17	,	,	PUNCT
ftr-344	982	18	128	128	NUM
ftr-344	982	19	tax	tax	NOUN
ftr-344	982	20	notes	note	NOUN
ftr-344	982	21	731	731	NUM
ftr-344	982	22	(	(	PUNCT
ftr-344	982	23	2010	2010	NUM
ftr-344	982	24	)	)	PUNCT
ftr-344	982	25	.	.	PUNCT
ftr-344	983	1	2011	2011	NUM
ftr-344	983	2	]	]	PUNCT
ftr-344	983	3	339	339	NUM
ftr-344	983	4	florida	florida	PROPN
ftr-344	983	5	tax	tax	NOUN
ftr-344	983	6	review	review	NOUN
ftr-344	983	7	effect	effect	NOUN
ftr-344	983	8	,	,	PUNCT
ftr-344	983	9	tax	tax	NOUN
ftr-344	983	10	psychic	psychic	ADJ
ftr-344	983	11	value	value	NOUN
ftr-344	983	12	when	when	SCONJ
ftr-344	983	13	it	it	PRON
ftr-344	983	14	can	can	AUX
ftr-344	983	15	be	be	AUX
ftr-344	983	16	translated	translate	VERB
ftr-344	983	17	into	into	ADP
ftr-344	983	18	market	market	NOUN
ftr-344	983	19	value.16	value.16	NOUN
ftr-344	983	20	0	0	PUNCT
ftr-344	983	21	when	when	SCONJ
ftr-344	983	22	the	the	DET
ftr-344	983	23	goals	goal	NOUN
ftr-344	983	24	and	and	CCONJ
ftr-344	983	25	values	value	NOUN
ftr-344	983	26	of	of	ADP
ftr-344	983	27	income	income	NOUN
ftr-344	983	28	taxation	taxation	NOUN
ftr-344	983	29	are	be	AUX
ftr-344	983	30	all	all	ADV
ftr-344	983	31	taken	take	VERB
ftr-344	983	32	into	into	ADP
ftr-344	983	33	account	account	NOUN
ftr-344	983	34	,	,	PUNCT
ftr-344	983	35	the	the	DET
ftr-344	983	36	reasonable	reasonable	ADJ
ftr-344	983	37	conclusion	conclusion	NOUN
ftr-344	983	38	is	be	AUX
ftr-344	983	39	that	that	SCONJ
ftr-344	983	40	the	the	DET
ftr-344	983	41	kind	kind	NOUN
ftr-344	983	42	of	of	ADP
ftr-344	983	43	wealth	wealth	NOUN
ftr-344	983	44	we	we	PRON
ftr-344	983	45	are	be	AUX
ftr-344	983	46	concerned	concern	VERB
ftr-344	983	47	with	with	ADP
ftr-344	983	48	in	in	ADP
ftr-344	983	49	taxation	taxation	NOUN
ftr-344	983	50	excludes	exclude	VERB
ftr-344	983	51	psychic	psychic	ADJ
ftr-344	983	52	wealth	wealth	NOUN
ftr-344	983	53	,	,	PUNCT
ftr-344	983	54	unless	unless	SCONJ
ftr-344	983	55	it	it	PRON
ftr-344	983	56	enhances	enhance	VERB
ftr-344	983	57	market	market	NOUN
ftr-344	983	58	value	value	NOUN
ftr-344	983	59	,	,	PUNCT
ftr-344	983	60	just	just	ADV
ftr-344	983	61	as	as	SCONJ
ftr-344	983	62	it	it	PRON
ftr-344	983	63	excludes	exclude	VERB
ftr-344	983	64	imputed	imputed	ADJ
ftr-344	983	65	income	income	NOUN
ftr-344	983	66	from	from	ADP
ftr-344	983	67	services	service	NOUN
ftr-344	983	68	,	,	PUNCT
ftr-344	983	69	the	the	DET
ftr-344	983	70	material	material	NOUN
ftr-344	983	71	support	support	NOUN
ftr-344	983	72	that	that	PRON
ftr-344	983	73	parents	parent	NOUN
ftr-344	983	74	give	give	VERB
ftr-344	983	75	to	to	ADP
ftr-344	983	76	children	child	NOUN
ftr-344	983	77	,	,	PUNCT
ftr-344	983	78	or	or	CCONJ
ftr-344	983	79	,	,	PUNCT
ftr-344	983	80	sensibly	sensibly	ADV
ftr-344	983	81	,	,	PUNCT
ftr-344	983	82	welfare	welfare	NOUN
ftr-344	983	83	payments	payment	NOUN
ftr-344	983	84	or	or	CCONJ
ftr-344	983	85	education	education	NOUN
ftr-344	983	86	provided	provide	VERB
ftr-344	983	87	by	by	ADP
ftr-344	983	88	the	the	DET
ftr-344	983	89	government	government	NOUN
ftr-344	983	90	.	.	PUNCT
ftr-344	984	1	these	these	DET
ftr-344	984	2	exclusions	exclusion	NOUN
ftr-344	984	3	,	,	PUNCT
ftr-344	984	4	resulting	result	VERB
ftr-344	984	5	from	from	ADP
ftr-344	984	6	an	an	DET
ftr-344	984	7	all	all	DET
ftr-344	984	8	-	-	PUNCT
ftr-344	984	9	things	thing	NOUN
ftr-344	984	10	-	-	PUNCT
ftr-344	984	11	considered	consider	VERB
ftr-344	984	12	understanding	understanding	NOUN
ftr-344	984	13	of	of	ADP
ftr-344	984	14	the	the	DET
ftr-344	984	15	meaning	meaning	NOUN
ftr-344	984	16	of	of	ADP
ftr-344	984	17	"	"	PUNCT
ftr-344	984	18	accessions	accession	NOUN
ftr-344	984	19	to	to	ADP
ftr-344	984	20	wealth	wealth	NOUN
ftr-344	984	21	,	,	PUNCT
ftr-344	984	22	"	"	PUNCT
ftr-344	984	23	are	be	AUX
ftr-344	984	24	typical	typical	ADJ
ftr-344	984	25	of	of	ADP
ftr-344	984	26	how	how	SCONJ
ftr-344	984	27	standards	standard	NOUN
ftr-344	984	28	operate.161	operate.161	VERB
ftr-344	984	29	recall	recall	NOUN
ftr-344	984	30	that	that	SCONJ
ftr-344	984	31	an	an	DET
ftr-344	984	32	apt	apt	ADJ
ftr-344	984	33	definition	definition	NOUN
ftr-344	984	34	reflects	reflect	VERB
ftr-344	984	35	the	the	DET
ftr-344	984	36	goals	goal	NOUN
ftr-344	984	37	and	and	CCONJ
ftr-344	984	38	values	value	NOUN
ftr-344	984	39	of	of	ADP
ftr-344	984	40	the	the	DET
ftr-344	984	41	field	field	NOUN
ftr-344	984	42	and	and	CCONJ
ftr-344	984	43	thereby	thereby	ADV
ftr-344	984	44	generates	generate	VERB
ftr-344	984	45	predominately	predominately	ADV
ftr-344	984	46	easy	easy	ADJ
ftr-344	984	47	applications	application	NOUN
ftr-344	984	48	.	.	PUNCT
ftr-344	985	1	rules	rule	NOUN
ftr-344	985	2	accomplish	accomplish	VERB
ftr-344	985	3	this	this	PRON
ftr-344	985	4	by	by	ADP
ftr-344	985	5	privileging	privilege	VERB
ftr-344	985	6	certain	certain	ADJ
ftr-344	985	7	values	value	NOUN
ftr-344	985	8	over	over	ADP
ftr-344	985	9	others	other	NOUN
ftr-344	985	10	.	.	PUNCT
ftr-344	986	1	standards	standard	NOUN
ftr-344	986	2	,	,	PUNCT
ftr-344	986	3	by	by	ADP
ftr-344	986	4	contrast	contrast	NOUN
ftr-344	986	5	,	,	PUNCT
ftr-344	986	6	typically	typically	ADV
ftr-344	986	7	achieve	achieve	VERB
ftr-344	986	8	aptness	aptness	NOUN
ftr-344	986	9	despite	despite	SCONJ
ftr-344	986	10	their	their	PRON
ftr-344	986	11	all	all	DET
ftr-344	986	12	-	-	PUNCT
ftr-344	986	13	things	thing	NOUN
ftr-344	986	14	-	-	PUNCT
ftr-344	986	15	considered	consider	VERB
ftr-344	986	16	approach	approach	NOUN
ftr-344	986	17	through	through	ADP
ftr-344	986	18	widely	widely	ADV
ftr-344	986	19	shared	share	VERB
ftr-344	986	20	consensus	consensus	NOUN
ftr-344	986	21	.	.	PUNCT
ftr-344	987	1	an	an	DET
ftr-344	987	2	example	example	NOUN
ftr-344	987	3	is	be	AUX
ftr-344	987	4	the	the	DET
ftr-344	987	5	standard	standard	NOUN
ftr-344	987	6	of	of	ADP
ftr-344	987	7	"	"	PUNCT
ftr-344	987	8	reasonable	reasonable	ADJ
ftr-344	987	9	care	care	NOUN
ftr-344	987	10	"	"	PUNCT
ftr-344	987	11	in	in	ADP
ftr-344	987	12	the	the	DET
ftr-344	987	13	law	law	NOUN
ftr-344	987	14	of	of	ADP
ftr-344	987	15	torts	torts	PROPN
ftr-344	987	16	.	.	PUNCT
ftr-344	988	1	by	by	ADP
ftr-344	988	2	contrast	contrast	NOUN
ftr-344	988	3	,	,	PUNCT
ftr-344	988	4	we	we	PRON
ftr-344	988	5	expect	expect	VERB
ftr-344	988	6	a	a	DET
ftr-344	988	7	standard	standard	NOUN
ftr-344	988	8	lacking	lack	VERB
ftr-344	988	9	widely	widely	ADV
ftr-344	988	10	shared	share	VERB
ftr-344	988	11	consensus	consensus	NOUN
ftr-344	988	12	as	as	ADP
ftr-344	988	13	to	to	ADP
ftr-344	988	14	its	its	PRON
ftr-344	988	15	applications	application	NOUN
ftr-344	988	16	to	to	PART
ftr-344	988	17	generate	generate	VERB
ftr-344	988	18	a	a	DET
ftr-344	988	19	large	large	ADJ
ftr-344	988	20	"	"	PUNCT
ftr-344	988	21	borderland"-a	borderland"-a	NOUN
ftr-344	988	22	predominance	predominance	NOUN
ftr-344	988	23	of	of	ADP
ftr-344	988	24	controversial	controversial	ADJ
ftr-344	988	25	cases	case	NOUN
ftr-344	988	26	.	.	PUNCT
ftr-344	989	1	so	so	ADV
ftr-344	989	2	is	be	AUX
ftr-344	989	3	the	the	DET
ftr-344	989	4	glenshaw	glenshaw	ADJ
ftr-344	989	5	glass	glass	NOUN
ftr-344	989	6	definition	definition	NOUN
ftr-344	989	7	of	of	ADP
ftr-344	989	8	income	income	NOUN
ftr-344	989	9	an	an	DET
ftr-344	989	10	apt	apt	ADJ
ftr-344	989	11	standard	standard	NOUN
ftr-344	989	12	like	like	ADP
ftr-344	989	13	reasonable	reasonable	ADJ
ftr-344	989	14	care	care	NOUN
ftr-344	989	15	in	in	ADP
ftr-344	989	16	torts	torts	PROPN
ftr-344	989	17	?	?	PUNCT
ftr-344	990	1	we	we	PRON
ftr-344	990	2	conclude	conclude	VERB
ftr-344	990	3	that	that	SCONJ
ftr-344	990	4	the	the	DET
ftr-344	990	5	glenshaw	glenshaw	ADJ
ftr-344	990	6	glass	glass	NOUN
ftr-344	990	7	standard	standard	NOUN
ftr-344	990	8	is	be	AUX
ftr-344	990	9	apt	apt	ADJ
ftr-344	990	10	,	,	PUNCT
ftr-344	990	11	but	but	CCONJ
ftr-344	990	12	for	for	ADP
ftr-344	990	13	a	a	DET
ftr-344	990	14	surprising	surprising	ADJ
ftr-344	990	15	reason	reason	NOUN
ftr-344	990	16	.	.	PUNCT
ftr-344	991	1	although	although	SCONJ
ftr-344	991	2	there	there	PRON
ftr-344	991	3	is	be	VERB
ftr-344	991	4	probably	probably	ADV
ftr-344	991	5	wide	wide	ADJ
ftr-344	991	6	agreement	agreement	NOUN
ftr-344	991	7	with	with	ADP
ftr-344	991	8	respect	respect	NOUN
ftr-344	991	9	to	to	ADP
ftr-344	991	10	whether	whether	SCONJ
ftr-344	991	11	some	some	DET
ftr-344	991	12	items	item	NOUN
ftr-344	991	13	,	,	PUNCT
ftr-344	991	14	such	such	ADJ
ftr-344	991	15	as	as	ADP
ftr-344	991	16	salary	salary	NOUN
ftr-344	991	17	,	,	PUNCT
ftr-344	991	18	are	be	AUX
ftr-344	991	19	income	income	NOUN
ftr-344	991	20	,	,	PUNCT
ftr-344	991	21	there	there	PRON
ftr-344	991	22	is	be	VERB
ftr-344	991	23	wide	wide	ADJ
ftr-344	991	24	disagreement	disagreement	NOUN
ftr-344	991	25	generally	generally	ADV
ftr-344	991	26	as	as	ADP
ftr-344	991	27	to	to	ADP
ftr-344	991	28	many	many	ADJ
ftr-344	991	29	other	other	ADJ
ftr-344	991	30	items	item	NOUN
ftr-344	991	31	.	.	PUNCT
ftr-344	992	1	the	the	DET
ftr-344	992	2	disagreement	disagreement	NOUN
ftr-344	992	3	is	be	AUX
ftr-344	992	4	deep	deep	ADJ
ftr-344	992	5	,	,	PUNCT
ftr-344	992	6	ranging	range	VERB
ftr-344	992	7	from	from	ADP
ftr-344	992	8	fundamental	fundamental	ADJ
ftr-344	992	9	issues	issue	NOUN
ftr-344	992	10	,	,	PUNCT
ftr-344	992	11	such	such	ADJ
ftr-344	992	12	as	as	ADP
ftr-344	992	13	whether	whether	SCONJ
ftr-344	992	14	capital	capital	NOUN
ftr-344	992	15	gains	gain	NOUN
ftr-344	992	16	should	should	AUX
ftr-344	992	17	be	be	AUX
ftr-344	992	18	income	income	NOUN
ftr-344	992	19	,	,	PUNCT
ftr-344	992	20	to	to	ADP
ftr-344	992	21	the	the	DET
ftr-344	992	22	more	more	ADV
ftr-344	992	23	peripheral	peripheral	ADJ
ftr-344	992	24	,	,	PUNCT
ftr-344	992	25	such	such	ADJ
ftr-344	992	26	as	as	ADP
ftr-344	992	27	the	the	DET
ftr-344	992	28	treatment	treatment	NOUN
ftr-344	992	29	of	of	ADP
ftr-344	992	30	caught	catch	VERB
ftr-344	992	31	record	record	NOUN
ftr-344	992	32	breaking	break	VERB
ftr-344	992	33	baseballs	baseball	NOUN
ftr-344	992	34	.	.	PUNCT
ftr-344	993	1	while	while	SCONJ
ftr-344	993	2	positive	positive	ADJ
ftr-344	993	3	law	law	NOUN
ftr-344	993	4	resolves	resolve	VERB
ftr-344	993	5	the	the	DET
ftr-344	993	6	disagreement	disagreement	NOUN
ftr-344	993	7	in	in	ADP
ftr-344	993	8	some	some	DET
ftr-344	993	9	cases	case	NOUN
ftr-344	993	10	,	,	PUNCT
ftr-344	993	11	in	in	ADP
ftr-344	993	12	part	part	NOUN
ftr-344	993	13	by	by	ADP
ftr-344	993	14	providing	provide	VERB
ftr-344	993	15	a	a	DET
ftr-344	993	16	compromise	compromise	NOUN
ftr-344	993	17	,	,	PUNCT
ftr-344	993	18	such	such	ADJ
ftr-344	993	19	as	as	ADP
ftr-344	993	20	the	the	DET
ftr-344	993	21	reduced	reduce	VERB
ftr-344	993	22	rate	rate	NOUN
ftr-344	993	23	of	of	ADP
ftr-344	993	24	tax	tax	NOUN
ftr-344	993	25	applicable	applicable	ADJ
ftr-344	993	26	to	to	PART
ftr-344	993	27	realized	realize	VERB
ftr-344	993	28	capital	capital	NOUN
ftr-344	993	29	gains	gain	NOUN
ftr-344	993	30	in	in	ADP
ftr-344	993	31	the	the	DET
ftr-344	993	32	united	united	PROPN
ftr-344	993	33	states	states	PROPN
ftr-344	993	34	,	,	PUNCT
ftr-344	993	35	deep	deep	ADJ
ftr-344	993	36	divisions	division	NOUN
ftr-344	993	37	remain	remain	VERB
ftr-344	993	38	.	.	PUNCT
ftr-344	994	1	as	as	SCONJ
ftr-344	994	2	professor	professor	NOUN
ftr-344	994	3	bittker	bittker	NOUN
ftr-344	994	4	observed	observe	VERB
ftr-344	994	5	more	more	ADJ
ftr-344	994	6	than	than	ADP
ftr-344	994	7	four	four	NUM
ftr-344	994	8	decades	decade	NOUN
ftr-344	994	9	ago	ago	ADV
ftr-344	994	10	,	,	PUNCT
ftr-344	994	11	"	"	PUNCT
ftr-344	994	12	[	[	X
ftr-344	994	13	w]hen	w]hen	ADV
ftr-344	994	14	we	we	PRON
ftr-344	994	15	turn	turn	VERB
ftr-344	994	16	to	to	ADP
ftr-344	994	17	the	the	DET
ftr-344	994	18	field	field	NOUN
ftr-344	994	19	of	of	ADP
ftr-344	994	20	income	income	NOUN
ftr-344	994	21	taxation	taxation	NOUN
ftr-344	994	22	,	,	PUNCT
ftr-344	994	23	however	however	ADV
ftr-344	994	24	,	,	PUNCT
ftr-344	994	25	we	we	PRON
ftr-344	994	26	do	do	AUX
ftr-344	994	27	not	not	PART
ftr-344	994	28	begin	begin	VERB
ftr-344	994	29	with	with	ADP
ftr-344	994	30	a	a	DET
ftr-344	994	31	consensus	consensus	NOUN
ftr-344	994	32	on	on	ADP
ftr-344	994	33	the	the	DET
ftr-344	994	34	meaning	meaning	NOUN
ftr-344	994	35	of	of	ADP
ftr-344	994	36	income	income	NOUN
ftr-344	994	37	,	,	PUNCT
ftr-344	994	38	but	but	CCONJ
ftr-344	994	39	with	with	ADP
ftr-344	994	40	a	a	DET
ftr-344	994	41	myriad	myriad	NOUN
ftr-344	994	42	of	of	ADP
ftr-344	994	43	arguments	argument	NOUN
ftr-344	994	44	about	about	ADP
ftr-344	994	45	what	what	PRON
ftr-344	994	46	should	should	AUX
ftr-344	994	47	be	be	AUX
ftr-344	994	48	taxed	tax	VERB
ftr-344	994	49	,	,	PUNCT
ftr-344	994	50	when	when	SCONJ
ftr-344	994	51	,	,	PUNCT
ftr-344	994	52	and	and	CCONJ
ftr-344	994	53	to	to	ADP
ftr-344	994	54	whom	whom	PRON
ftr-344	994	55	.	.	PUNCT
ftr-344	994	56	"	"	PUNCT
ftr-344	995	1	62	62	NUM
ftr-344	995	2	the	the	DET
ftr-344	995	3	arguments	argument	NOUN
ftr-344	995	4	have	have	AUX
ftr-344	995	5	not	not	PART
ftr-344	995	6	abated	abate	VERB
ftr-344	995	7	in	in	ADP
ftr-344	995	8	the	the	DET
ftr-344	995	9	intervening	intervene	VERB
ftr-344	995	10	years	year	NOUN
ftr-344	995	11	-	-	PUNCT
ftr-344	995	12	if	if	SCONJ
ftr-344	995	13	anything	anything	PRON
ftr-344	995	14	they	they	PRON
ftr-344	995	15	are	be	AUX
ftr-344	995	16	now	now	ADV
ftr-344	995	17	more	more	ADV
ftr-344	995	18	intense	intense	ADJ
ftr-344	995	19	.	.	PUNCT
ftr-344	996	1	the	the	DET
ftr-344	996	2	clash	clash	NOUN
ftr-344	996	3	of	of	ADP
ftr-344	996	4	values	value	NOUN
ftr-344	996	5	in	in	ADP
ftr-344	996	6	taxation	taxation	NOUN
ftr-344	996	7	is	be	AUX
ftr-344	996	8	so	so	ADV
ftr-344	996	9	deep	deep	ADJ
ftr-344	996	10	that	that	SCONJ
ftr-344	996	11	it	it	PRON
ftr-344	996	12	encompasses	encompass	VERB
ftr-344	996	13	not	not	PART
ftr-344	996	14	only	only	ADV
ftr-344	996	15	what	what	PRON
ftr-344	996	16	ought	ought	AUX
ftr-344	996	17	to	to	PART
ftr-344	996	18	be	be	AUX
ftr-344	996	19	taxed	tax	VERB
ftr-344	996	20	but	but	CCONJ
ftr-344	996	21	whether	whether	SCONJ
ftr-344	996	22	there	there	PRON
ftr-344	996	23	ought	ought	AUX
ftr-344	996	24	to	to	PART
ftr-344	996	25	be	be	AUX
ftr-344	996	26	a	a	DET
ftr-344	996	27	tax	tax	NOUN
ftr-344	996	28	system	system	NOUN
ftr-344	996	29	at	at	ADV
ftr-344	996	30	all	all	ADV
ftr-344	996	31	or	or	CCONJ
ftr-344	996	32	,	,	PUNCT
ftr-344	996	33	if	if	SCONJ
ftr-344	996	34	so	so	ADV
ftr-344	996	35	,	,	PUNCT
ftr-344	996	36	how	how	SCONJ
ftr-344	996	37	extensive	extensive	ADJ
ftr-344	996	38	it	it	PRON
ftr-344	996	39	should	should	AUX
ftr-344	996	40	be	be	AUX
ftr-344	996	41	.	.	PUNCT
ftr-344	997	1	taxation	taxation	NOUN
ftr-344	997	2	not	not	PART
ftr-344	997	3	only	only	ADV
ftr-344	997	4	played	play	VERB
ftr-344	997	5	a	a	DET
ftr-344	997	6	pivotal	pivotal	ADJ
ftr-344	997	7	(	(	PUNCT
ftr-344	997	8	if	if	SCONJ
ftr-344	997	9	160	160	NUM
ftr-344	997	10	.	.	PUNCT
ftr-344	998	1	see	see	VERB
ftr-344	998	2	william	william	PROPN
ftr-344	998	3	a.	a.	PROPN
ftr-344	998	4	klein	klein	PROPN
ftr-344	998	5	,	,	PUNCT
ftr-344	998	6	timing	timing	NOUN
ftr-344	998	7	in	in	ADP
ftr-344	998	8	personal	personal	ADJ
ftr-344	998	9	taxation	taxation	NOUN
ftr-344	998	10	,	,	PUNCT
ftr-344	998	11	6	6	NUM
ftr-344	998	12	j.	j.	PROPN
ftr-344	998	13	legal	legal	ADJ
ftr-344	998	14	stud	stud	NOUN
ftr-344	998	15	.	.	PUNCT
ftr-344	999	1	461,479	461,479	NUM
ftr-344	999	2	(	(	PUNCT
ftr-344	999	3	1977	1977	NUM
ftr-344	999	4	)	)	PUNCT
ftr-344	999	5	.	.	PUNCT
ftr-344	1000	1	161	161	NUM
ftr-344	1000	2	.	.	PUNCT
ftr-344	1001	1	the	the	DET
ftr-344	1001	2	transformation	transformation	NOUN
ftr-344	1001	3	of	of	ADP
ftr-344	1001	4	the	the	DET
ftr-344	1001	5	glenshaw	glenshaw	ADJ
ftr-344	1001	6	glass	glass	NOUN
ftr-344	1001	7	rule	rule	NOUN
ftr-344	1001	8	-	-	PUNCT
ftr-344	1001	9	like	like	ADJ
ftr-344	1001	10	definition	definition	NOUN
ftr-344	1001	11	into	into	ADP
ftr-344	1001	12	the	the	DET
ftr-344	1001	13	standard	standard	NOUN
ftr-344	1001	14	-	-	PUNCT
ftr-344	1001	15	like	like	ADJ
ftr-344	1001	16	administered	administer	VERB
ftr-344	1001	17	definition	definition	NOUN
ftr-344	1001	18	of	of	ADP
ftr-344	1001	19	income	income	NOUN
ftr-344	1001	20	is	be	AUX
ftr-344	1001	21	neatly	neatly	ADV
ftr-344	1001	22	explained	explain	VERB
ftr-344	1001	23	by	by	ADP
ftr-344	1001	24	professor	professor	NOUN
ftr-344	1001	25	carol	carol	NOUN
ftr-344	1001	26	rose	rise	VERB
ftr-344	1001	27	's	's	PART
ftr-344	1001	28	analysis	analysis	NOUN
ftr-344	1001	29	of	of	ADP
ftr-344	1001	30	the	the	DET
ftr-344	1001	31	rule	rule	NOUN
ftr-344	1001	32	-	-	PUNCT
ftr-344	1001	33	standard	standard	ADJ
ftr-344	1001	34	dialectic	dialectic	NOUN
ftr-344	1001	35	.	.	PUNCT
ftr-344	1002	1	supra	supra	PROPN
ftr-344	1002	2	notes	note	VERB
ftr-344	1002	3	135	135	NUM
ftr-344	1002	4	-	-	SYM
ftr-344	1002	5	37	37	NUM
ftr-344	1002	6	and	and	CCONJ
ftr-344	1002	7	accompanying	accompany	VERB
ftr-344	1002	8	text	text	NOUN
ftr-344	1002	9	.	.	PUNCT
ftr-344	1003	1	162	162	NUM
ftr-344	1003	2	.	.	X
ftr-344	1004	1	bittker	bittker	PROPN
ftr-344	1004	2	,	,	PUNCT
ftr-344	1004	3	ctb	ctb	NOUN
ftr-344	1004	4	as	as	ADP
ftr-344	1004	5	goal	goal	NOUN
ftr-344	1004	6	,	,	PUNCT
ftr-344	1004	7	supra	supra	PROPN
ftr-344	1004	8	note100	note100	PROPN
ftr-344	1004	9	,	,	PUNCT
ftr-344	1004	10	at	at	ADP
ftr-344	1004	11	985	985	NUM
ftr-344	1004	12	.	.	NOUN
ftr-344	1004	13	340	340	NUM
ftr-344	1005	1	[	[	X
ftr-344	1005	2	vol	vol	NOUN
ftr-344	1005	3	.	.	PUNCT
ftr-344	1006	1	11:5	11:5	NUM
ftr-344	1006	2	defining	define	VERB
ftr-344	1006	3	income	income	NOUN
ftr-344	1006	4	symbolic	symbolic	ADJ
ftr-344	1006	5	)	)	PUNCT
ftr-344	1006	6	role	role	NOUN
ftr-344	1006	7	in	in	ADP
ftr-344	1006	8	the	the	DET
ftr-344	1006	9	founding	founding	NOUN
ftr-344	1006	10	of	of	ADP
ftr-344	1006	11	the	the	DET
ftr-344	1006	12	united	united	PROPN
ftr-344	1006	13	states	states	PROPN
ftr-344	1006	14	,	,	PUNCT
ftr-344	1006	15	but	but	CCONJ
ftr-344	1006	16	debate	debate	VERB
ftr-344	1006	17	about	about	ADP
ftr-344	1006	18	its	its	PRON
ftr-344	1006	19	role	role	NOUN
ftr-344	1006	20	and	and	CCONJ
ftr-344	1006	21	extent	extent	NOUN
ftr-344	1006	22	continues	continue	VERB
ftr-344	1006	23	today	today	NOUN
ftr-344	1006	24	and	and	CCONJ
ftr-344	1006	25	exposes	expose	VERB
ftr-344	1006	26	deep	deep	ADJ
ftr-344	1006	27	divisions	division	NOUN
ftr-344	1006	28	regarding	regard	VERB
ftr-344	1006	29	values	value	NOUN
ftr-344	1006	30	.	.	PUNCT
ftr-344	1007	1	issues	issue	NOUN
ftr-344	1007	2	of	of	ADP
ftr-344	1007	3	the	the	DET
ftr-344	1007	4	reach	reach	NOUN
ftr-344	1007	5	of	of	ADP
ftr-344	1007	6	the	the	DET
ftr-344	1007	7	tort	tort	NOUN
ftr-344	1007	8	law	law	NOUN
ftr-344	1007	9	or	or	CCONJ
ftr-344	1007	10	some	some	DET
ftr-344	1007	11	aspects	aspect	NOUN
ftr-344	1007	12	of	of	ADP
ftr-344	1007	13	the	the	DET
ftr-344	1007	14	criminal	criminal	ADJ
ftr-344	1007	15	law	law	NOUN
ftr-344	1007	16	are	be	AUX
ftr-344	1007	17	debated	debate	VERB
ftr-344	1007	18	in	in	ADP
ftr-344	1007	19	the	the	DET
ftr-344	1007	20	context	context	NOUN
ftr-344	1007	21	of	of	ADP
ftr-344	1007	22	the	the	DET
ftr-344	1007	23	political	political	ADJ
ftr-344	1007	24	debates	debate	NOUN
ftr-344	1007	25	that	that	PRON
ftr-344	1007	26	are	be	AUX
ftr-344	1007	27	part	part	NOUN
ftr-344	1007	28	of	of	ADP
ftr-344	1007	29	the	the	DET
ftr-344	1007	30	democratic	democratic	ADJ
ftr-344	1007	31	process	process	NOUN
ftr-344	1007	32	,	,	PUNCT
ftr-344	1007	33	but	but	CCONJ
ftr-344	1007	34	it	it	PRON
ftr-344	1007	35	is	be	AUX
ftr-344	1007	36	difficult	difficult	ADJ
ftr-344	1007	37	to	to	PART
ftr-344	1007	38	say	say	VERB
ftr-344	1007	39	that	that	SCONJ
ftr-344	1007	40	any	any	DET
ftr-344	1007	41	other	other	ADJ
ftr-344	1007	42	area	area	NOUN
ftr-344	1007	43	of	of	ADP
ftr-344	1007	44	law	law	NOUN
ftr-344	1007	45	is	be	AUX
ftr-344	1007	46	as	as	ADV
ftr-344	1007	47	visible	visible	ADJ
ftr-344	1007	48	a	a	DET
ftr-344	1007	49	part	part	NOUN
ftr-344	1007	50	of	of	ADP
ftr-344	1007	51	political	political	ADJ
ftr-344	1007	52	debate	debate	NOUN
ftr-344	1007	53	at	at	ADP
ftr-344	1007	54	the	the	DET
ftr-344	1007	55	highest	high	ADJ
ftr-344	1007	56	levels	level	NOUN
ftr-344	1007	57	as	as	ADP
ftr-344	1007	58	the	the	DET
ftr-344	1007	59	tax	tax	NOUN
ftr-344	1007	60	system	system	NOUN
ftr-344	1007	61	.	.	PUNCT
ftr-344	1008	1	presidential	presidential	ADJ
ftr-344	1008	2	candidates	candidate	NOUN
ftr-344	1008	3	are	be	AUX
ftr-344	1008	4	rarely	rarely	ADV
ftr-344	1008	5	asked	ask	VERB
ftr-344	1008	6	about	about	ADP
ftr-344	1008	7	their	their	PRON
ftr-344	1008	8	positions	position	NOUN
ftr-344	1008	9	on	on	ADP
ftr-344	1008	10	matters	matter	NOUN
ftr-344	1008	11	of	of	ADP
ftr-344	1008	12	torts	tort	NOUN
ftr-344	1008	13	,	,	PUNCT
ftr-344	1008	14	contracts	contract	NOUN
ftr-344	1008	15	,	,	PUNCT
ftr-344	1008	16	or	or	CCONJ
ftr-344	1008	17	property	property	NOUN
ftr-344	1008	18	,	,	PUNCT
ftr-344	1008	19	and	and	CCONJ
ftr-344	1008	20	with	with	ADP
ftr-344	1008	21	respect	respect	NOUN
ftr-344	1008	22	to	to	ADP
ftr-344	1008	23	criminal	criminal	ADJ
ftr-344	1008	24	law	law	NOUN
ftr-344	1008	25	they	they	PRON
ftr-344	1008	26	may	may	AUX
ftr-344	1008	27	be	be	AUX
ftr-344	1008	28	asked	ask	VERB
ftr-344	1008	29	about	about	ADP
ftr-344	1008	30	the	the	DET
ftr-344	1008	31	death	death	NOUN
ftr-344	1008	32	penalty	penalty	NOUN
ftr-344	1008	33	.	.	PUNCT
ftr-344	1009	1	but	but	CCONJ
ftr-344	1009	2	a	a	DET
ftr-344	1009	3	presidential	presidential	ADJ
ftr-344	1009	4	candidate	candidate	NOUN
ftr-344	1009	5	without	without	ADP
ftr-344	1009	6	a	a	DET
ftr-344	1009	7	position	position	NOUN
ftr-344	1009	8	on	on	ADP
ftr-344	1009	9	taxes	taxis	NOUN
ftr-344	1009	10	is	be	AUX
ftr-344	1009	11	unimaginable	unimaginable	ADJ
ftr-344	1009	12	.	.	PUNCT
ftr-344	1010	1	the	the	DET
ftr-344	1010	2	candidates	candidate	NOUN
ftr-344	1010	3	are	be	AUX
ftr-344	1010	4	almost	almost	ADV
ftr-344	1010	5	certain	certain	ADJ
ftr-344	1010	6	to	to	PART
ftr-344	1010	7	differ	differ	VERB
ftr-344	1010	8	,	,	PUNCT
ftr-344	1010	9	and	and	CCONJ
ftr-344	1010	10	differ	differ	VERB
ftr-344	1010	11	substantially	substantially	ADV
ftr-344	1010	12	.	.	PUNCT
ftr-344	1011	1	that	that	SCONJ
ftr-344	1011	2	those	those	DET
ftr-344	1011	3	differences	difference	NOUN
ftr-344	1011	4	constitute	constitute	VERB
ftr-344	1011	5	a	a	DET
ftr-344	1011	6	central	central	ADJ
ftr-344	1011	7	part	part	NOUN
ftr-344	1011	8	of	of	ADP
ftr-344	1011	9	their	their	PRON
ftr-344	1011	10	platforms	platform	NOUN
ftr-344	1011	11	illustrates	illustrate	VERB
ftr-344	1011	12	the	the	DET
ftr-344	1011	13	deep	deep	ADJ
ftr-344	1011	14	societal	societal	ADJ
ftr-344	1011	15	divisions	division	NOUN
ftr-344	1011	16	on	on	ADP
ftr-344	1011	17	taxation	taxation	NOUN
ftr-344	1011	18	.	.	PUNCT
ftr-344	1012	1	if	if	SCONJ
ftr-344	1012	2	there	there	PRON
ftr-344	1012	3	is	be	VERB
ftr-344	1012	4	little	little	ADJ
ftr-344	1012	5	agreement	agreement	NOUN
ftr-344	1012	6	on	on	ADP
ftr-344	1012	7	whether	whether	SCONJ
ftr-344	1012	8	we	we	PRON
ftr-344	1012	9	should	should	AUX
ftr-344	1012	10	be	be	AUX
ftr-344	1012	11	taxed	tax	VERB
ftr-344	1012	12	and	and	CCONJ
ftr-344	1012	13	the	the	DET
ftr-344	1012	14	extent	extent	NOUN
ftr-344	1012	15	to	to	PART
ftr-344	1012	16	which	which	PRON
ftr-344	1012	17	we	we	PRON
ftr-344	1012	18	should	should	AUX
ftr-344	1012	19	be	be	AUX
ftr-344	1012	20	taxed	tax	VERB
ftr-344	1012	21	,	,	PUNCT
ftr-344	1012	22	it	it	PRON
ftr-344	1012	23	is	be	AUX
ftr-344	1012	24	hardly	hardly	ADV
ftr-344	1012	25	surprising	surprising	ADJ
ftr-344	1012	26	that	that	SCONJ
ftr-344	1012	27	there	there	PRON
ftr-344	1012	28	will	will	AUX
ftr-344	1012	29	be	be	AUX
ftr-344	1012	30	little	little	ADJ
ftr-344	1012	31	agreement	agreement	NOUN
ftr-344	1012	32	on	on	ADP
ftr-344	1012	33	what	what	PRON
ftr-344	1012	34	the	the	DET
ftr-344	1012	35	tax	tax	NOUN
ftr-344	1012	36	base	base	NOUN
ftr-344	1012	37	should	should	AUX
ftr-344	1012	38	be	be	AUX
ftr-344	1012	39	.	.	PUNCT
ftr-344	1013	1	even	even	ADV
ftr-344	1013	2	individuals	individual	NOUN
ftr-344	1013	3	who	who	PRON
ftr-344	1013	4	agree	agree	VERB
ftr-344	1013	5	on	on	ADP
ftr-344	1013	6	the	the	DET
ftr-344	1013	7	essential	essential	ADJ
ftr-344	1013	8	need	need	NOUN
ftr-344	1013	9	for	for	ADP
ftr-344	1013	10	taxation	taxation	NOUN
ftr-344	1013	11	will	will	AUX
ftr-344	1013	12	differ	differ	VERB
ftr-344	1013	13	on	on	ADP
ftr-344	1013	14	what	what	PRON
ftr-344	1013	15	ought	ought	AUX
ftr-344	1013	16	to	to	PART
ftr-344	1013	17	be	be	AUX
ftr-344	1013	18	subject	subject	ADJ
ftr-344	1013	19	to	to	ADP
ftr-344	1013	20	tax	tax	NOUN
ftr-344	1013	21	,	,	PUNCT
ftr-344	1013	22	and	and	CCONJ
ftr-344	1013	23	those	those	DET
ftr-344	1013	24	differences	difference	NOUN
ftr-344	1013	25	are	be	AUX
ftr-344	1013	26	not	not	PART
ftr-344	1013	27	only	only	ADV
ftr-344	1013	28	deep	deep	ADJ
ftr-344	1013	29	but	but	CCONJ
ftr-344	1013	30	are	be	AUX
ftr-344	1013	31	often	often	ADV
ftr-344	1013	32	unexplored	unexplored	ADJ
ftr-344	1013	33	.	.	PUNCT
ftr-344	1014	1	tax	tax	NOUN
ftr-344	1014	2	may	may	AUX
ftr-344	1014	3	be	be	AUX
ftr-344	1014	4	different	different	ADJ
ftr-344	1014	5	from	from	ADP
ftr-344	1014	6	other	other	ADJ
ftr-344	1014	7	areas	area	NOUN
ftr-344	1014	8	of	of	ADP
ftr-344	1014	9	the	the	DET
ftr-344	1014	10	law	law	NOUN
ftr-344	1014	11	in	in	ADP
ftr-344	1014	12	at	at	ADV
ftr-344	1014	13	least	least	ADV
ftr-344	1014	14	two	two	NUM
ftr-344	1014	15	ways	way	NOUN
ftr-344	1014	16	.	.	PUNCT
ftr-344	1015	1	first	first	ADV
ftr-344	1015	2	,	,	PUNCT
ftr-344	1015	3	self	self	NOUN
ftr-344	1015	4	interest	interest	NOUN
ftr-344	1015	5	can	can	AUX
ftr-344	1015	6	affect	affect	VERB
ftr-344	1015	7	tax	tax	NOUN
ftr-344	1015	8	values	value	NOUN
ftr-344	1015	9	in	in	ADP
ftr-344	1015	10	ways	way	NOUN
ftr-344	1015	11	that	that	PRON
ftr-344	1015	12	are	be	AUX
ftr-344	1015	13	less	less	ADV
ftr-344	1015	14	evident	evident	ADJ
ftr-344	1015	15	in	in	ADP
ftr-344	1015	16	other	other	ADJ
ftr-344	1015	17	areas	area	NOUN
ftr-344	1015	18	of	of	ADP
ftr-344	1015	19	law	law	NOUN
ftr-344	1015	20	.	.	PUNCT
ftr-344	1016	1	ex	ex	X
ftr-344	1016	2	ante	ante	PROPN
ftr-344	1016	3	,	,	PUNCT
ftr-344	1016	4	an	an	DET
ftr-344	1016	5	individual	individual	NOUN
ftr-344	1016	6	might	might	AUX
ftr-344	1016	7	not	not	PART
ftr-344	1016	8	know	know	VERB
ftr-344	1016	9	what	what	PRON
ftr-344	1016	10	kind	kind	NOUN
ftr-344	1016	11	of	of	ADP
ftr-344	1016	12	contract	contract	NOUN
ftr-344	1016	13	or	or	CCONJ
ftr-344	1016	14	tort	tort	NOUN
ftr-344	1016	15	rules	rule	NOUN
ftr-344	1016	16	she	she	PRON
ftr-344	1016	17	might	might	AUX
ftr-344	1016	18	favor	favor	VERB
ftr-344	1016	19	because	because	SCONJ
ftr-344	1016	20	she	she	PRON
ftr-344	1016	21	would	would	AUX
ftr-344	1016	22	not	not	PART
ftr-344	1016	23	know	know	VERB
ftr-344	1016	24	whether	whether	SCONJ
ftr-344	1016	25	she	she	PRON
ftr-344	1016	26	would	would	AUX
ftr-344	1016	27	be	be	AUX
ftr-344	1016	28	likely	likely	ADJ
ftr-344	1016	29	to	to	PART
ftr-344	1016	30	be	be	AUX
ftr-344	1016	31	a	a	DET
ftr-344	1016	32	breaching	breach	VERB
ftr-344	1016	33	promissor	promissor	NOUN
ftr-344	1016	34	or	or	CCONJ
ftr-344	1016	35	a	a	DET
ftr-344	1016	36	disappointed	disappointed	ADJ
ftr-344	1016	37	promisee	promisee	NOUN
ftr-344	1016	38	,	,	PUNCT
ftr-344	1016	39	or	or	CCONJ
ftr-344	1016	40	the	the	DET
ftr-344	1016	41	driver	driver	NOUN
ftr-344	1016	42	of	of	ADP
ftr-344	1016	43	the	the	DET
ftr-344	1016	44	vehicle	vehicle	NOUN
ftr-344	1016	45	or	or	CCONJ
ftr-344	1016	46	the	the	DET
ftr-344	1016	47	pedestrian	pedestrian	NOUN
ftr-344	1016	48	who	who	PRON
ftr-344	1016	49	was	be	AUX
ftr-344	1016	50	hit	hit	VERB
ftr-344	1016	51	.	.	PUNCT
ftr-344	1017	1	in	in	ADP
ftr-344	1017	2	tax	tax	NOUN
ftr-344	1017	3	,	,	PUNCT
ftr-344	1017	4	however	however	ADV
ftr-344	1017	5	,	,	PUNCT
ftr-344	1017	6	self	self	NOUN
ftr-344	1017	7	interest	interest	NOUN
ftr-344	1017	8	will	will	AUX
ftr-344	1017	9	almost	almost	ADV
ftr-344	1017	10	always	always	ADV
ftr-344	1017	11	move	move	VERB
ftr-344	1017	12	an	an	DET
ftr-344	1017	13	individual	individual	NOUN
ftr-344	1017	14	toward	toward	ADP
ftr-344	1017	15	a	a	DET
ftr-344	1017	16	conclusion	conclusion	NOUN
ftr-344	1017	17	of	of	ADP
ftr-344	1017	18	no	no	DET
ftr-344	1017	19	income	income	NOUN
ftr-344	1017	20	.	.	PUNCT
ftr-344	1018	1	sides	side	NOUN
ftr-344	1018	2	are	be	AUX
ftr-344	1018	3	more	more	ADV
ftr-344	1018	4	easily	easily	ADV
ftr-344	1018	5	taken	take	VERB
ftr-344	1018	6	,	,	PUNCT
ftr-344	1018	7	even	even	ADV
ftr-344	1018	8	in	in	ADP
ftr-344	1018	9	the	the	DET
ftr-344	1018	10	abstract	abstract	NOUN
ftr-344	1018	11	.	.	PUNCT
ftr-344	1019	1	second	second	ADV
ftr-344	1019	2	,	,	PUNCT
ftr-344	1019	3	putting	put	VERB
ftr-344	1019	4	self	self	NOUN
ftr-344	1019	5	-	-	PUNCT
ftr-344	1019	6	interest	interest	NOUN
ftr-344	1019	7	to	to	ADP
ftr-344	1019	8	one	one	NUM
ftr-344	1019	9	side	side	NOUN
ftr-344	1019	10	,	,	PUNCT
ftr-344	1019	11	while	while	SCONJ
ftr-344	1019	12	socialization	socialization	NOUN
ftr-344	1019	13	produces	produce	VERB
ftr-344	1019	14	in	in	ADP
ftr-344	1019	15	most	most	ADJ
ftr-344	1019	16	individuals	individual	NOUN
ftr-344	1019	17	a	a	DET
ftr-344	1019	18	shared	share	VERB
ftr-344	1019	19	morality	morality	NOUN
ftr-344	1019	20	and	and	CCONJ
ftr-344	1019	21	sense	sense	NOUN
ftr-344	1019	22	of	of	ADP
ftr-344	1019	23	right	right	NOUN
ftr-344	1019	24	and	and	CCONJ
ftr-344	1019	25	wrong	wrong	ADJ
ftr-344	1019	26	,	,	PUNCT
ftr-344	1019	27	socialization	socialization	NOUN
ftr-344	1019	28	does	do	AUX
ftr-344	1019	29	not	not	PART
ftr-344	1019	30	typically	typically	ADV
ftr-344	1019	31	produce	produce	VERB
ftr-344	1019	32	in	in	ADP
ftr-344	1019	33	individuals	individual	NOUN
ftr-344	1019	34	a	a	DET
ftr-344	1019	35	sense	sense	NOUN
ftr-344	1019	36	of	of	ADP
ftr-344	1019	37	what	what	PRON
ftr-344	1019	38	ought	ought	AUX
ftr-344	1019	39	,	,	PUNCT
ftr-344	1019	40	or	or	CCONJ
ftr-344	1019	41	ought	ought	AUX
ftr-344	1019	42	not	not	PART
ftr-344	1019	43	,	,	PUNCT
ftr-344	1019	44	be	be	AUX
ftr-344	1019	45	taxed	tax	VERB
ftr-344	1019	46	.	.	PUNCT
ftr-344	1020	1	those	those	PRON
ftr-344	1020	2	who	who	PRON
ftr-344	1020	3	teach	teach	VERB
ftr-344	1020	4	tax	tax	NOUN
ftr-344	1020	5	know	know	VERB
ftr-344	1020	6	that	that	SCONJ
ftr-344	1020	7	until	until	SCONJ
ftr-344	1020	8	students	student	NOUN
ftr-344	1020	9	take	take	VERB
ftr-344	1020	10	the	the	DET
ftr-344	1020	11	introductory	introductory	ADJ
ftr-344	1020	12	income	income	NOUN
ftr-344	1020	13	tax	tax	NOUN
ftr-344	1020	14	course	course	NOUN
ftr-344	1020	15	,	,	PUNCT
ftr-344	1020	16	few	few	ADJ
ftr-344	1020	17	have	have	AUX
ftr-344	1020	18	given	give	VERB
ftr-344	1020	19	much	much	ADJ
ftr-344	1020	20	thought	thought	NOUN
ftr-344	1020	21	to	to	ADP
ftr-344	1020	22	the	the	DET
ftr-344	1020	23	subject	subject	NOUN
ftr-344	1020	24	.	.	PUNCT
ftr-344	1021	1	they	they	PRON
ftr-344	1021	2	may	may	AUX
ftr-344	1021	3	know	know	VERB
ftr-344	1021	4	that	that	SCONJ
ftr-344	1021	5	there	there	PRON
ftr-344	1021	6	is	be	VERB
ftr-344	1021	7	an	an	DET
ftr-344	1021	8	obligation	obligation	NOUN
ftr-344	1021	9	to	to	PART
ftr-344	1021	10	pay	pay	VERB
ftr-344	1021	11	tax	tax	NOUN
ftr-344	1021	12	,	,	PUNCT
ftr-344	1021	13	as	as	SCONJ
ftr-344	1021	14	do	do	VERB
ftr-344	1021	15	most	most	ADJ
ftr-344	1021	16	people	people	NOUN
ftr-344	1021	17	,	,	PUNCT
ftr-344	1021	18	but	but	CCONJ
ftr-344	1021	19	like	like	ADP
ftr-344	1021	20	most	most	ADJ
ftr-344	1021	21	people	people	NOUN
ftr-344	1021	22	,	,	PUNCT
ftr-344	1021	23	they	they	PRON
ftr-344	1021	24	expect	expect	VERB
ftr-344	1021	25	the	the	DET
ftr-344	1021	26	tax	tax	NOUN
ftr-344	1021	27	law	law	NOUN
ftr-344	1021	28	to	to	PART
ftr-344	1021	29	consist	consist	VERB
ftr-344	1021	30	of	of	ADP
ftr-344	1021	31	a	a	DET
ftr-344	1021	32	set	set	NOUN
ftr-344	1021	33	of	of	ADP
ftr-344	1021	34	mechanical	mechanical	ADJ
ftr-344	1021	35	rules	rule	NOUN
ftr-344	1021	36	unmoored	unmoored	ADJ
ftr-344	1021	37	from	from	ADP
ftr-344	1021	38	values	value	NOUN
ftr-344	1021	39	.	.	PUNCT
ftr-344	1022	1	students	student	NOUN
ftr-344	1022	2	expect	expect	VERB
ftr-344	1022	3	that	that	SCONJ
ftr-344	1022	4	the	the	DET
ftr-344	1022	5	subject	subject	NOUN
ftr-344	1022	6	will	will	AUX
ftr-344	1022	7	be	be	AUX
ftr-344	1022	8	artificial	artificial	ADJ
ftr-344	1022	9	,	,	PUNCT
ftr-344	1022	10	unlike	unlike	ADV
ftr-344	1022	11	,	,	PUNCT
ftr-344	1022	12	for	for	ADP
ftr-344	1022	13	example	example	NOUN
ftr-344	1022	14	,	,	PUNCT
ftr-344	1022	15	constitutional	constitutional	ADJ
ftr-344	1022	16	law	law	NOUN
ftr-344	1022	17	,	,	PUNCT
ftr-344	1022	18	which	which	PRON
ftr-344	1022	19	they	they	PRON
ftr-344	1022	20	know	know	VERB
ftr-344	1022	21	will	will	AUX
ftr-344	1022	22	involve	involve	VERB
ftr-344	1022	23	the	the	DET
ftr-344	1022	24	clash	clash	NOUN
ftr-344	1022	25	of	of	ADP
ftr-344	1022	26	deeply	deeply	ADV
ftr-344	1022	27	felt	feel	VERB
ftr-344	1022	28	values	value	NOUN
ftr-344	1022	29	.	.	PUNCT
ftr-344	1023	1	that	that	DET
ftr-344	1023	2	perceived	perceive	VERB
ftr-344	1023	3	artificiality	artificiality	NOUN
ftr-344	1023	4	complicates	complicate	VERB
ftr-344	1023	5	the	the	DET
ftr-344	1023	6	clash	clash	NOUN
ftr-344	1023	7	of	of	ADP
ftr-344	1023	8	values	value	NOUN
ftr-344	1023	9	.	.	PUNCT
ftr-344	1024	1	people	people	NOUN
ftr-344	1024	2	who	who	PRON
ftr-344	1024	3	have	have	AUX
ftr-344	1024	4	not	not	PART
ftr-344	1024	5	thought	think	VERB
ftr-344	1024	6	much	much	ADJ
ftr-344	1024	7	about	about	ADP
ftr-344	1024	8	the	the	DET
ftr-344	1024	9	values	value	NOUN
ftr-344	1024	10	of	of	ADP
ftr-344	1024	11	equity	equity	NOUN
ftr-344	1024	12	and	and	CCONJ
ftr-344	1024	13	efficiency	efficiency	NOUN
ftr-344	1024	14	in	in	ADP
ftr-344	1024	15	taxation	taxation	NOUN
ftr-344	1024	16	but	but	CCONJ
ftr-344	1024	17	care	care	VERB
ftr-344	1024	18	about	about	ADP
ftr-344	1024	19	baseball	baseball	NOUN
ftr-344	1024	20	may	may	AUX
ftr-344	1024	21	well	well	ADV
ftr-344	1024	22	think	think	VERB
ftr-344	1024	23	that	that	SCONJ
ftr-344	1024	24	a	a	DET
ftr-344	1024	25	caught	catch	VERB
ftr-344	1024	26	record	record	NOUN
ftr-344	1024	27	breaking	break	VERB
ftr-344	1024	28	baseball	baseball	NOUN
ftr-344	1024	29	ought	ought	AUX
ftr-344	1024	30	to	to	PART
ftr-344	1024	31	bring	bring	VERB
ftr-344	1024	32	nothing	nothing	PRON
ftr-344	1024	33	but	but	SCONJ
ftr-344	1024	34	joy	joy	NOUN
ftr-344	1024	35	to	to	ADP
ftr-344	1024	36	its	its	PRON
ftr-344	1024	37	catcher	catcher	NOUN
ftr-344	1024	38	.	.	PUNCT
ftr-344	1025	1	there	there	PRON
ftr-344	1025	2	is	be	VERB
ftr-344	1025	3	almost	almost	ADV
ftr-344	1025	4	certainly	certainly	ADV
ftr-344	1025	5	a	a	DET
ftr-344	1025	6	greater	great	ADJ
ftr-344	1025	7	national	national	ADJ
ftr-344	1025	8	consensus	consensus	NOUN
ftr-344	1025	9	about	about	ADP
ftr-344	1025	10	baseball	baseball	NOUN
ftr-344	1025	11	than	than	ADP
ftr-344	1025	12	about	about	ADP
ftr-344	1025	13	what	what	PRON
ftr-344	1025	14	ought	ought	AUX
ftr-344	1025	15	to	to	PART
ftr-344	1025	16	be	be	AUX
ftr-344	1025	17	taxed	tax	VERB
ftr-344	1025	18	and	and	CCONJ
ftr-344	1025	19	it	it	PRON
ftr-344	1025	20	is	be	AUX
ftr-344	1025	21	likely	likely	ADJ
ftr-344	1025	22	that	that	SCONJ
ftr-344	1025	23	most	most	ADJ
ftr-344	1025	24	baseball	baseball	NOUN
ftr-344	1025	25	fans	fan	NOUN
ftr-344	1025	26	would	would	AUX
ftr-344	1025	27	agree	agree	VERB
ftr-344	1025	28	with	with	ADP
ftr-344	1025	29	former	former	ADJ
ftr-344	1025	30	2011	2011	NUM
ftr-344	1025	31	]	]	PUNCT
ftr-344	1025	32	341	341	NUM
ftr-344	1025	33	florida	florida	PROPN
ftr-344	1025	34	tax	tax	NOUN
ftr-344	1025	35	review	review	NOUN
ftr-344	1025	36	irs	irs	PROPN
ftr-344	1025	37	commissioner	commissioner	NOUN
ftr-344	1025	38	rossotti	rossotti	VERB
ftr-344	1025	39	that	that	SCONJ
ftr-344	1025	40	the	the	DET
ftr-344	1025	41	lucky	lucky	ADJ
ftr-344	1025	42	fan	fan	NOUN
ftr-344	1025	43	who	who	PRON
ftr-344	1025	44	catches	catch	VERB
ftr-344	1025	45	the	the	DET
ftr-344	1025	46	record	record	NOUN
ftr-344	1025	47	breaking	break	VERB
ftr-344	1025	48	ball	ball	NOUN
ftr-344	1025	49	deserves	deserve	VERB
ftr-344	1025	50	"	"	PUNCT
ftr-344	1025	51	a	a	DET
ftr-344	1025	52	round	round	NOUN
ftr-344	1025	53	of	of	ADP
ftr-344	1025	54	applause	applause	NOUN
ftr-344	1025	55	,	,	PUNCT
ftr-344	1025	56	not	not	PART
ftr-344	1025	57	a	a	DET
ftr-344	1025	58	tax	tax	NOUN
ftr-344	1025	59	bill	bill	NOUN
ftr-344	1025	60	.	.	PUNCT
ftr-344	1026	1	"l	"l	PROPN
ftr-344	1027	1	63	63	NUM
ftr-344	1027	2	commissioner	commissioner	NOUN
ftr-344	1027	3	rossotti	rossotti	PROPN
ftr-344	1027	4	's	's	PART
ftr-344	1027	5	account	account	NOUN
ftr-344	1027	6	of	of	ADP
ftr-344	1027	7	his	his	PRON
ftr-344	1027	8	reaction	reaction	NOUN
ftr-344	1027	9	to	to	ADP
ftr-344	1027	10	the	the	DET
ftr-344	1027	11	caught	catch	VERB
ftr-344	1027	12	baseball	baseball	NOUN
ftr-344	1027	13	tax	tax	NOUN
ftr-344	1027	14	controversy	controversy	NOUN
ftr-344	1027	15	,	,	PUNCT
ftr-344	1027	16	which	which	PRON
ftr-344	1027	17	we	we	PRON
ftr-344	1027	18	discussed	discuss	VERB
ftr-344	1027	19	briefly	briefly	ADV
ftr-344	1027	20	in	in	ADP
ftr-344	1027	21	part	part	NOUN
ftr-344	1027	22	i.c	i.c	PROPN
ftr-344	1027	23	,	,	PUNCT
ftr-344	1027	24	is	be	AUX
ftr-344	1027	25	worth	worth	ADJ
ftr-344	1027	26	detailing	detail	VERB
ftr-344	1027	27	because	because	SCONJ
ftr-344	1027	28	it	it	PRON
ftr-344	1027	29	illustrates	illustrate	VERB
ftr-344	1027	30	perfectly	perfectly	ADV
ftr-344	1027	31	the	the	DET
ftr-344	1027	32	clash	clash	NOUN
ftr-344	1027	33	of	of	ADP
ftr-344	1027	34	values	value	NOUN
ftr-344	1027	35	we	we	PRON
ftr-344	1027	36	have	have	AUX
ftr-344	1027	37	identified	identify	VERB
ftr-344	1027	38	.	.	PUNCT
ftr-344	1028	1	commissioner	commissioner	PROPN
ftr-344	1028	2	rossotti	rossotti	PROPN
ftr-344	1028	3	was	be	AUX
ftr-344	1028	4	the	the	DET
ftr-344	1028	5	first	first	ADJ
ftr-344	1028	6	commissioner	commissioner	NOUN
ftr-344	1028	7	in	in	ADP
ftr-344	1028	8	a	a	DET
ftr-344	1028	9	very	very	ADV
ftr-344	1028	10	long	long	ADJ
ftr-344	1028	11	time	time	NOUN
ftr-344	1028	12	who	who	PRON
ftr-344	1028	13	was	be	AUX
ftr-344	1028	14	not	not	PART
ftr-344	1028	15	a	a	DET
ftr-344	1028	16	tax	tax	NOUN
ftr-344	1028	17	professional.16	professional.16	NOUN
ftr-344	1028	18	he	he	PRON
ftr-344	1028	19	had	have	AUX
ftr-344	1028	20	founded	found	VERB
ftr-344	1028	21	and	and	CCONJ
ftr-344	1028	22	run	run	VERB
ftr-344	1028	23	a	a	DET
ftr-344	1028	24	large	large	ADJ
ftr-344	1028	25	information	information	NOUN
ftr-344	1028	26	technology	technology	NOUN
ftr-344	1028	27	corporation	corporation	NOUN
ftr-344	1028	28	and	and	CCONJ
ftr-344	1028	29	was	be	AUX
ftr-344	1028	30	brought	bring	VERB
ftr-344	1028	31	in	in	ADP
ftr-344	1028	32	to	to	PART
ftr-344	1028	33	head	head	VERB
ftr-344	1028	34	the	the	DET
ftr-344	1028	35	irs	irs	PROPN
ftr-344	1028	36	at	at	ADP
ftr-344	1028	37	a	a	DET
ftr-344	1028	38	time	time	NOUN
ftr-344	1028	39	when	when	SCONJ
ftr-344	1028	40	the	the	DET
ftr-344	1028	41	agency	agency	NOUN
ftr-344	1028	42	was	be	AUX
ftr-344	1028	43	in	in	ADP
ftr-344	1028	44	great	great	ADJ
ftr-344	1028	45	turmoil	turmoil	NOUN
ftr-344	1028	46	and	and	CCONJ
ftr-344	1028	47	the	the	DET
ftr-344	1028	48	approach	approach	NOUN
ftr-344	1028	49	of	of	ADP
ftr-344	1028	50	y2k	y2k	PROPN
ftr-344	1028	51	raised	raise	VERB
ftr-344	1028	52	the	the	DET
ftr-344	1028	53	specter	specter	NOUN
ftr-344	1028	54	of	of	ADP
ftr-344	1028	55	the	the	DET
ftr-344	1028	56	possible	possible	ADJ
ftr-344	1028	57	collapse	collapse	NOUN
ftr-344	1028	58	of	of	ADP
ftr-344	1028	59	its	its	PRON
ftr-344	1028	60	computer	computer	NOUN
ftr-344	1028	61	systems.165	systems.165	VERB
ftr-344	1028	62	that	that	PRON
ftr-344	1028	63	he	he	PRON
ftr-344	1028	64	was	be	AUX
ftr-344	1028	65	not	not	PART
ftr-344	1028	66	a	a	DET
ftr-344	1028	67	lawyer	lawyer	NOUN
ftr-344	1028	68	,	,	PUNCT
ftr-344	1028	69	much	much	ADV
ftr-344	1028	70	less	less	ADJ
ftr-344	1028	71	a	a	DET
ftr-344	1028	72	tax	tax	NOUN
ftr-344	1028	73	lawyer	lawyer	NOUN
ftr-344	1028	74	,	,	PUNCT
ftr-344	1028	75	is	be	AUX
ftr-344	1028	76	important	important	ADJ
ftr-344	1028	77	because	because	SCONJ
ftr-344	1028	78	it	it	PRON
ftr-344	1028	79	means	mean	VERB
ftr-344	1028	80	he	he	PRON
ftr-344	1028	81	brought	bring	VERB
ftr-344	1028	82	to	to	ADP
ftr-344	1028	83	the	the	DET
ftr-344	1028	84	position	position	NOUN
ftr-344	1028	85	of	of	ADP
ftr-344	1028	86	commissioner	commissioner	NOUN
ftr-344	1028	87	the	the	DET
ftr-344	1028	88	reactions	reaction	NOUN
ftr-344	1028	89	and	and	CCONJ
ftr-344	1028	90	sensibilities	sensibility	NOUN
ftr-344	1028	91	of	of	ADP
ftr-344	1028	92	a	a	DET
ftr-344	1028	93	member	member	NOUN
ftr-344	1028	94	of	of	ADP
ftr-344	1028	95	the	the	DET
ftr-344	1028	96	public	public	NOUN
ftr-344	1028	97	,	,	PUNCT
ftr-344	1028	98	not	not	PART
ftr-344	1028	99	of	of	ADP
ftr-344	1028	100	someone	someone	PRON
ftr-344	1028	101	whose	whose	DET
ftr-344	1028	102	professional	professional	ADJ
ftr-344	1028	103	training	training	NOUN
ftr-344	1028	104	began	begin	VERB
ftr-344	1028	105	at	at	ADP
ftr-344	1028	106	the	the	DET
ftr-344	1028	107	knee	knee	NOUN
ftr-344	1028	108	of	of	ADP
ftr-344	1028	109	section	section	NOUN
ftr-344	1028	110	61	61	NUM
ftr-344	1028	111	and	and	CCONJ
ftr-344	1028	112	glenshaw	glenshaw	ADJ
ftr-344	1028	113	glass	glass	NOUN
ftr-344	1028	114	.	.	PUNCT
ftr-344	1029	1	in	in	ADP
ftr-344	1029	2	his	his	PRON
ftr-344	1029	3	reflections	reflection	NOUN
ftr-344	1029	4	on	on	ADP
ftr-344	1029	5	his	his	PRON
ftr-344	1029	6	time	time	NOUN
ftr-344	1029	7	as	as	SCONJ
ftr-344	1029	8	commissioner	commissioner	NOUN
ftr-344	1029	9	he	he	PRON
ftr-344	1029	10	recounted	recount	VERB
ftr-344	1029	11	the	the	DET
ftr-344	1029	12	events	event	NOUN
ftr-344	1029	13	that	that	PRON
ftr-344	1029	14	began	begin	VERB
ftr-344	1029	15	the	the	DET
ftr-344	1029	16	baseball	baseball	NOUN
ftr-344	1029	17	tax	tax	NOUN
ftr-344	1029	18	controversy	controversy	NOUN
ftr-344	1029	19	:	:	PUNCT
ftr-344	1029	20	a	a	DET
ftr-344	1029	21	new	new	PROPN
ftr-344	1029	22	york	york	PROPN
ftr-344	1029	23	times	times	PROPN
ftr-344	1029	24	reporter	reporter	NOUN
ftr-344	1029	25	asked	ask	VERB
ftr-344	1029	26	"	"	PUNCT
ftr-344	1029	27	a	a	DET
ftr-344	1029	28	hypothetical	hypothetical	ADJ
ftr-344	1029	29	question	question	NOUN
ftr-344	1029	30	about	about	ADP
ftr-344	1029	31	gift	gift	NOUN
ftr-344	1029	32	tax	tax	NOUN
ftr-344	1029	33	due	due	ADJ
ftr-344	1029	34	from	from	ADP
ftr-344	1029	35	a	a	DET
ftr-344	1029	36	fan	fan	NOUN
ftr-344	1029	37	who	who	PRON
ftr-344	1029	38	might	might	AUX
ftr-344	1029	39	catch	catch	VERB
ftr-344	1029	40	[	[	X
ftr-344	1029	41	mark	mark	PROPN
ftr-344	1029	42	mcgwire	mcgwire	PROPN
ftr-344	1029	43	's	's	PART
ftr-344	1029	44	]	]	PUNCT
ftr-344	1029	45	record	record	NOUN
ftr-344	1029	46	breaking	break	VERB
ftr-344	1029	47	baseball	baseball	NOUN
ftr-344	1029	48	and	and	CCONJ
ftr-344	1029	49	give	give	VERB
ftr-344	1029	50	it	it	PRON
ftr-344	1029	51	back	back	ADV
ftr-344	1029	52	to	to	ADP
ftr-344	1029	53	mcgwire.166	mcgwire.166	NOUN
ftr-344	1029	54	when	when	SCONJ
ftr-344	1029	55	an	an	DET
ftr-344	1029	56	irs	irs	PROPN
ftr-344	1029	57	spokesperson	spokesperson	NOUN
ftr-344	1029	58	answered	answer	VERB
ftr-344	1029	59	the	the	DET
ftr-344	1029	60	question	question	NOUN
ftr-344	1029	61	by	by	ADP
ftr-344	1029	62	saying	say	VERB
ftr-344	1029	63	that	that	SCONJ
ftr-344	1029	64	tax	tax	NOUN
ftr-344	1029	65	would	would	AUX
ftr-344	1029	66	be	be	AUX
ftr-344	1029	67	due	due	ADJ
ftr-344	1029	68	,	,	PUNCT
ftr-344	1029	69	a	a	DET
ftr-344	1029	70	firestorm	firestorm	NOUN
ftr-344	1029	71	of	of	ADP
ftr-344	1029	72	controversy	controversy	NOUN
ftr-344	1029	73	erupted	erupt	VERB
ftr-344	1029	74	.	.	PUNCT
ftr-344	1030	1	as	as	SCONJ
ftr-344	1030	2	rossotti	rossotti	NOUN
ftr-344	1030	3	explains	explain	NOUN
ftr-344	1030	4	,	,	PUNCT
ftr-344	1030	5	more	more	ADJ
ftr-344	1030	6	than	than	ADP
ftr-344	1030	7	innocent	innocent	ADJ
ftr-344	1030	8	-	-	PUNCT
ftr-344	1030	9	spouse	spouse	NOUN
ftr-344	1030	10	cases	case	NOUN
ftr-344	1030	11	,	,	PUNCT
ftr-344	1030	12	more	more	ADJ
ftr-344	1030	13	than	than	ADP
ftr-344	1030	14	small	small	ADJ
ftr-344	1030	15	-	-	PUNCT
ftr-344	1030	16	business	business	NOUN
ftr-344	1030	17	owners	owner	NOUN
ftr-344	1030	18	losing	lose	VERB
ftr-344	1030	19	their	their	PRON
ftr-344	1030	20	businesses	business	NOUN
ftr-344	1030	21	,	,	PUNCT
ftr-344	1030	22	more	more	ADJ
ftr-344	1030	23	than	than	ADP
ftr-344	1030	24	its	its	PRON
ftr-344	1030	25	modernization	modernization	NOUN
ftr-344	1030	26	failures	failure	NOUN
ftr-344	1030	27	,	,	PUNCT
ftr-344	1030	28	the	the	DET
ftr-344	1030	29	prospect	prospect	NOUN
ftr-344	1030	30	of	of	ADP
ftr-344	1030	31	the	the	DET
ftr-344	1030	32	irs	irs	PROPN
ftr-344	1030	33	taxing	tax	VERB
ftr-344	1030	34	this	this	DET
ftr-344	1030	35	hypothetical	hypothetical	ADJ
ftr-344	1030	36	good	good	ADV
ftr-344	1030	37	-	-	PUNCT
ftr-344	1030	38	hearted	hearted	ADJ
ftr-344	1030	39	fan	fan	NOUN
ftr-344	1030	40	unleashed	unleash	VERB
ftr-344	1030	41	the	the	DET
ftr-344	1030	42	fury	fury	NOUN
ftr-344	1030	43	of	of	ADP
ftr-344	1030	44	the	the	DET
ftr-344	1030	45	american	american	ADJ
ftr-344	1030	46	people	people	NOUN
ftr-344	1030	47	,	,	PUNCT
ftr-344	1030	48	not	not	PART
ftr-344	1030	49	to	to	PART
ftr-344	1030	50	mention	mention	VERB
ftr-344	1030	51	their	their	PRON
ftr-344	1030	52	representatives	representative	NOUN
ftr-344	1030	53	in	in	ADP
ftr-344	1030	54	congress	congress	PROPN
ftr-344	1030	55	.	.	PUNCT
ftr-344	1031	1	this	this	PRON
ftr-344	1031	2	was	be	AUX
ftr-344	1031	3	what	what	PRON
ftr-344	1031	4	people	people	NOUN
ftr-344	1031	5	thought	think	VERB
ftr-344	1031	6	of	of	ADP
ftr-344	1031	7	when	when	SCONJ
ftr-344	1031	8	they	they	PRON
ftr-344	1031	9	talked	talk	VERB
ftr-344	1031	10	about	about	ADP
ftr-344	1031	11	a	a	DET
ftr-344	1031	12	faceless	faceless	ADJ
ftr-344	1031	13	bureaucracy	bureaucracy	NOUN
ftr-344	1031	14	..	..	PUNCT
ftr-344	1031	15	16	16	NUM
ftr-344	1031	16	the	the	DET
ftr-344	1031	17	firestorm	firestorm	NOUN
ftr-344	1031	18	of	of	ADP
ftr-344	1031	19	controversy	controversy	NOUN
ftr-344	1031	20	erupted	erupt	VERB
ftr-344	1031	21	because	because	SCONJ
ftr-344	1031	22	even	even	ADV
ftr-344	1031	23	if	if	SCONJ
ftr-344	1031	24	most	most	ADJ
ftr-344	1031	25	people	people	NOUN
ftr-344	1031	26	had	have	AUX
ftr-344	1031	27	not	not	PART
ftr-344	1031	28	thought	think	VERB
ftr-344	1031	29	much	much	ADJ
ftr-344	1031	30	about	about	ADP
ftr-344	1031	31	what	what	PRON
ftr-344	1031	32	ought	ought	AUX
ftr-344	1031	33	to	to	PART
ftr-344	1031	34	be	be	AUX
ftr-344	1031	35	taxed	tax	VERB
ftr-344	1031	36	,	,	PUNCT
ftr-344	1031	37	it	it	PRON
ftr-344	1031	38	seemed	seem	VERB
ftr-344	1031	39	obvious	obvious	ADJ
ftr-344	1031	40	to	to	ADP
ftr-344	1031	41	them	they	PRON
ftr-344	1031	42	that	that	SCONJ
ftr-344	1031	43	a	a	DET
ftr-344	1031	44	ball	ball	NOUN
ftr-344	1031	45	caught	catch	VERB
ftr-344	1031	46	at	at	ADP
ftr-344	1031	47	a	a	DET
ftr-344	1031	48	park	park	NOUN
ftr-344	1031	49	should	should	AUX
ftr-344	1031	50	not	not	PART
ftr-344	1031	51	be	be	AUX
ftr-344	1031	52	.	.	PUNCT
ftr-344	1032	1	in	in	ADP
ftr-344	1032	2	the	the	DET
ftr-344	1032	3	words	word	NOUN
ftr-344	1032	4	of	of	ADP
ftr-344	1032	5	white	white	PROPN
ftr-344	1032	6	house	house	PROPN
ftr-344	1032	7	spokesman	spokesman	PROPN
ftr-344	1032	8	mike	mike	PROPN
ftr-344	1032	9	mccurry	mccurry	PROPN
ftr-344	1032	10	,	,	PUNCT
ftr-344	1032	11	taxing	tax	VERB
ftr-344	1032	12	the	the	DET
ftr-344	1032	13	baseball	baseball	NOUN
ftr-344	1032	14	was	be	AUX
ftr-344	1032	15	"	"	PUNCT
ftr-344	1032	16	about	about	ADP
ftr-344	1032	17	the	the	DET
ftr-344	1032	18	dumbest	dumb	ADJ
ftr-344	1032	19	thing	thing	NOUN
ftr-344	1032	20	i	i	PRON
ftr-344	1032	21	've	have	AUX
ftr-344	1032	22	ever	ever	ADV
ftr-344	1032	23	heard	hear	VERB
ftr-344	1032	24	in	in	ADP
ftr-344	1032	25	my	my	PRON
ftr-344	1032	26	life	life	NOUN
ftr-344	1032	27	.	.	PUNCT
ftr-344	1032	28	"	"	PUNCT
ftr-344	1033	1	68	68	NUM
ftr-344	1033	2	it	it	PRON
ftr-344	1033	3	is	be	AUX
ftr-344	1033	4	telling	tell	VERB
ftr-344	1033	5	that	that	SCONJ
ftr-344	1033	6	tax	tax	NOUN
ftr-344	1033	7	professionals	professional	NOUN
ftr-344	1033	8	,	,	PUNCT
ftr-344	1033	9	those	those	PRON
ftr-344	1033	10	who	who	PRON
ftr-344	1033	11	had	have	AUX
ftr-344	1033	12	been	be	AUX
ftr-344	1033	13	inculcated	inculcate	VERB
ftr-344	1033	14	with	with	ADP
ftr-344	1033	15	the	the	DET
ftr-344	1033	16	structure	structure	NOUN
ftr-344	1033	17	that	that	PRON
ftr-344	1033	18	begins	begin	VERB
ftr-344	1033	19	with	with	ADP
ftr-344	1033	20	section	section	NOUN
ftr-344	1033	21	61	61	NUM
ftr-344	1033	22	and	and	CCONJ
ftr-344	1033	23	proceeds	proceed	VERB
ftr-344	1033	24	to	to	ADP
ftr-344	1033	25	glenshaw	glenshaw	PROPN
ftr-344	1033	26	163	163	NUM
ftr-344	1033	27	.	.	PUNCT
ftr-344	1034	1	ir	ir	PROPN
ftr-344	1034	2	98	98	NUM
ftr-344	1034	3	-	-	SYM
ftr-344	1034	4	56	56	NUM
ftr-344	1034	5	,	,	PUNCT
ftr-344	1034	6	98	98	NUM
ftr-344	1034	7	tnt	tnt	NOUN
ftr-344	1034	8	174	174	NUM
ftr-344	1034	9	-	-	SYM
ftr-344	1034	10	14	14	NUM
ftr-344	1034	11	.	.	PUNCT
ftr-344	1035	1	see	see	VERB
ftr-344	1035	2	rossorri	rossorri	PROPN
ftr-344	1035	3	,	,	PUNCT
ftr-344	1035	4	supra	supra	PROPN
ftr-344	1035	5	note	note	VERB
ftr-344	1035	6	92	92	NUM
ftr-344	1035	7	,	,	PUNCT
ftr-344	1035	8	at	at	ADP
ftr-344	1035	9	223	223	NUM
ftr-344	1035	10	.	.	PUNCT
ftr-344	1036	1	164	164	NUM
ftr-344	1036	2	.	.	PUNCT
ftr-344	1037	1	ryan	ryan	PROPN
ftr-344	1037	2	j.	j.	PROPN
ftr-344	1037	3	donmoyer	donmoyer	PROPN
ftr-344	1037	4	,	,	PUNCT
ftr-344	1037	5	next	next	ADJ
ftr-344	1037	6	irs	irs	PROPN
ftr-344	1037	7	commissioner	commissioner	NOUN
ftr-344	1037	8	should	should	AUX
ftr-344	1037	9	be	be	AUX
ftr-344	1037	10	outsider	outsider	NOUN
ftr-344	1037	11	,	,	PUNCT
ftr-344	1037	12	grassley	grassley	PROPN
ftr-344	1037	13	says	say	VERB
ftr-344	1037	14	,	,	PUNCT
ftr-344	1037	15	74	74	NUM
ftr-344	1037	16	tax	tax	NOUN
ftr-344	1037	17	notes	note	NOUN
ftr-344	1037	18	993	993	NUM
ftr-344	1037	19	(	(	PUNCT
ftr-344	1037	20	1997	1997	NUM
ftr-344	1037	21	)	)	PUNCT
ftr-344	1037	22	;	;	PUNCT
ftr-344	1037	23	see	see	VERB
ftr-344	1037	24	,	,	PUNCT
ftr-344	1037	25	unofficial	unofficial	ADJ
ftr-344	1037	26	transcript	transcript	NOUN
ftr-344	1037	27	of	of	ADP
ftr-344	1037	28	finance	finance	NOUN
ftr-344	1037	29	hearing	hearing	NOUN
ftr-344	1037	30	on	on	ADP
ftr-344	1037	31	irs	irs	PROPN
ftr-344	1037	32	commissioner	commissioner	NOUN
ftr-344	1037	33	-	-	PUNCT
ftr-344	1037	34	nominee	nominee	NOUN
ftr-344	1037	35	rossotti	rossotti	NOUN
ftr-344	1037	36	,	,	PUNCT
ftr-344	1037	37	77	77	NUM
ftr-344	1037	38	tax	tax	NOUN
ftr-344	1037	39	notes	note	NOUN
ftr-344	1037	40	583	583	NUM
ftr-344	1037	41	(	(	PUNCT
ftr-344	1037	42	1997	1997	NUM
ftr-344	1037	43	)	)	PUNCT
ftr-344	1037	44	.	.	PUNCT
ftr-344	1038	1	165	165	NUM
ftr-344	1038	2	.	.	PUNCT
ftr-344	1039	1	rossotti	rossotti	ADJ
ftr-344	1039	2	,	,	PUNCT
ftr-344	1039	3	supra	supra	PROPN
ftr-344	1039	4	note	note	NOUN
ftr-344	1039	5	92	92	NUM
ftr-344	1039	6	,	,	PUNCT
ftr-344	1039	7	at	at	ADP
ftr-344	1039	8	1	1	NUM
ftr-344	1039	9	-	-	SYM
ftr-344	1039	10	25	25	NUM
ftr-344	1039	11	.	.	PUNCT
ftr-344	1039	12	166	166	NUM
ftr-344	1039	13	.	.	PUNCT
ftr-344	1040	1	i	i	PRON
ftr-344	1040	2	d.	d.	PROPN
ftr-344	1040	3	at	at	ADP
ftr-344	1040	4	94	94	NUM
ftr-344	1040	5	.	.	PUNCT
ftr-344	1041	1	167	167	NUM
ftr-344	1041	2	.	.	PUNCT
ftr-344	1042	1	i	i	PRON
ftr-344	1042	2	d.	d.	PROPN
ftr-344	1042	3	at	at	ADP
ftr-344	1042	4	95	95	NUM
ftr-344	1042	5	.	.	PUNCT
ftr-344	1043	1	168	168	NUM
ftr-344	1043	2	.	.	PUNCT
ftr-344	1044	1	i	i	PRON
ftr-344	1044	2	d.	d.	PROPN
ftr-344	1045	1	[	[	X
ftr-344	1045	2	vol	vol	NOUN
ftr-344	1045	3	.	.	PUNCT
ftr-344	1045	4	11:5342	11:5342	NUM
ftr-344	1045	5	defining	define	VERB
ftr-344	1045	6	income	income	NOUN
ftr-344	1045	7	glass	glass	NOUN
ftr-344	1045	8	,	,	PUNCT
ftr-344	1045	9	were	be	AUX
ftr-344	1045	10	unanimous	unanimous	ADJ
ftr-344	1045	11	in	in	ADP
ftr-344	1045	12	their	their	PRON
ftr-344	1045	13	view	view	NOUN
ftr-344	1045	14	that	that	SCONJ
ftr-344	1045	15	catching	catch	VERB
ftr-344	1045	16	the	the	DET
ftr-344	1045	17	baseball	baseball	NOUN
ftr-344	1045	18	and	and	CCONJ
ftr-344	1045	19	keeping	keep	VERB
ftr-344	1045	20	it	it	PRON
ftr-344	1045	21	produces	produce	VERB
ftr-344	1045	22	income.169	income.169	PROPN
ftr-344	1045	23	commissioner	commissioner	NOUN
ftr-344	1045	24	rossotti	rossotti	NOUN
ftr-344	1045	25	was	be	AUX
ftr-344	1045	26	fortunate	fortunate	ADJ
ftr-344	1045	27	in	in	ADP
ftr-344	1045	28	not	not	PART
ftr-344	1045	29	having	have	VERB
ftr-344	1045	30	to	to	PART
ftr-344	1045	31	answer	answer	VERB
ftr-344	1045	32	that	that	DET
ftr-344	1045	33	question	question	NOUN
ftr-344	1045	34	.	.	PUNCT
ftr-344	1046	1	the	the	DET
ftr-344	1046	2	irs	irs	PROPN
ftr-344	1046	3	chief	chief	ADJ
ftr-344	1046	4	counsel	counsel	NOUN
ftr-344	1046	5	was	be	AUX
ftr-344	1046	6	able	able	ADJ
ftr-344	1046	7	to	to	PART
ftr-344	1046	8	respond	respond	VERB
ftr-344	1046	9	to	to	ADP
ftr-344	1046	10	the	the	DET
ftr-344	1046	11	catch	catch	NOUN
ftr-344	1046	12	-	-	PUNCT
ftr-344	1046	13	and	and	CCONJ
ftr-344	1046	14	-	-	PUNCT
ftr-344	1046	15	return	return	NOUN
ftr-344	1046	16	hypothetical	hypothetical	ADJ
ftr-344	1046	17	by	by	ADP
ftr-344	1046	18	analogy	analogy	NOUN
ftr-344	1046	19	to	to	ADP
ftr-344	1046	20	disclaimers	disclaimer	NOUN
ftr-344	1046	21	and	and	CCONJ
ftr-344	1046	22	thus	thus	ADV
ftr-344	1046	23	conclude	conclude	VERB
ftr-344	1046	24	that	that	SCONJ
ftr-344	1046	25	there	there	PRON
ftr-344	1046	26	would	would	AUX
ftr-344	1046	27	be	be	AUX
ftr-344	1046	28	no	no	PRON
ftr-344	1046	29	tax.170	tax.170	ADV
ftr-344	1046	30	a	a	DET
ftr-344	1046	31	subsequent	subsequent	ADJ
ftr-344	1046	32	irs	irs	PROPN
ftr-344	1046	33	chief	chief	ADJ
ftr-344	1046	34	counsel	counsel	NOUN
ftr-344	1046	35	,	,	PUNCT
ftr-344	1046	36	himself	himself	PRON
ftr-344	1046	37	a	a	DET
ftr-344	1046	38	baseball	baseball	NOUN
ftr-344	1046	39	fan	fan	NOUN
ftr-344	1046	40	,	,	PUNCT
ftr-344	1046	41	had	have	VERB
ftr-344	1046	42	no	no	DET
ftr-344	1046	43	such	such	ADJ
ftr-344	1046	44	easy	easy	ADJ
ftr-344	1046	45	out	out	ADP
ftr-344	1046	46	.	.	PUNCT
ftr-344	1047	1	when	when	SCONJ
ftr-344	1047	2	asked	ask	VERB
ftr-344	1047	3	the	the	DET
ftr-344	1047	4	income	income	NOUN
ftr-344	1047	5	question	question	NOUN
ftr-344	1047	6	directly	directly	ADV
ftr-344	1047	7	,	,	PUNCT
ftr-344	1047	8	he	he	PRON
ftr-344	1047	9	covered	cover	VERB
ftr-344	1047	10	his	his	PRON
ftr-344	1047	11	head	head	NOUN
ftr-344	1047	12	with	with	ADP
ftr-344	1047	13	his	his	PRON
ftr-344	1047	14	hands	hand	NOUN
ftr-344	1047	15	and	and	CCONJ
ftr-344	1047	16	declined	decline	VERB
ftr-344	1047	17	to	to	PART
ftr-344	1047	18	respond.171	respond.171	NOUN
ftr-344	1047	19	commissioner	commissioner	NOUN
ftr-344	1047	20	rossotti	rossotti	NOUN
ftr-344	1047	21	is	be	AUX
ftr-344	1047	22	justifiably	justifiably	ADV
ftr-344	1047	23	proud	proud	ADJ
ftr-344	1047	24	of	of	ADP
ftr-344	1047	25	his	his	PRON
ftr-344	1047	26	handling	handling	NOUN
ftr-344	1047	27	of	of	ADP
ftr-344	1047	28	the	the	DET
ftr-344	1047	29	situation	situation	NOUN
ftr-344	1047	30	,	,	PUNCT
ftr-344	1047	31	reporting	report	VERB
ftr-344	1047	32	that	that	SCONJ
ftr-344	1047	33	the	the	DET
ftr-344	1047	34	press	press	NOUN
ftr-344	1047	35	grudgingly	grudgingly	ADV
ftr-344	1047	36	gave	give	VERB
ftr-344	1047	37	us	we	PRON
ftr-344	1047	38	credit	credit	NOUN
ftr-344	1047	39	for	for	ADP
ftr-344	1047	40	not	not	PART
ftr-344	1047	41	being	be	AUX
ftr-344	1047	42	so	so	ADV
ftr-344	1047	43	pinheaded	pinheaded	ADJ
ftr-344	1047	44	after	after	ADV
ftr-344	1047	45	all	all	ADV
ftr-344	1047	46	.	.	PUNCT
ftr-344	1048	1	i	i	PRON
ftr-344	1048	2	was	be	AUX
ftr-344	1048	3	told	tell	VERB
ftr-344	1048	4	one	one	NUM
ftr-344	1048	5	of	of	ADP
ftr-344	1048	6	the	the	DET
ftr-344	1048	7	television	television	NOUN
ftr-344	1048	8	commentators	commentator	NOUN
ftr-344	1048	9	read	read	VERB
ftr-344	1048	10	my	my	PRON
ftr-344	1048	11	quote	quote	INTJ
ftr-344	1048	12	"	"	PUNCT
ftr-344	1048	13	sometimes	sometimes	ADV
ftr-344	1048	14	pieces	piece	NOUN
ftr-344	1048	15	of	of	ADP
ftr-344	1048	16	the	the	DET
ftr-344	1048	17	tax	tax	NOUN
ftr-344	1048	18	code	code	NOUN
ftr-344	1048	19	can	can	AUX
ftr-344	1048	20	be	be	AUX
ftr-344	1048	21	as	as	ADV
ftr-344	1048	22	hard	hard	ADJ
ftr-344	1048	23	to	to	PART
ftr-344	1048	24	understand	understand	VERB
ftr-344	1048	25	as	as	ADP
ftr-344	1048	26	the	the	DET
ftr-344	1048	27	infield	infield	NOUN
ftr-344	1048	28	fly	fly	NOUN
ftr-344	1048	29	rule	rule	NOUN
ftr-344	1048	30	.	.	PUNCT
ftr-344	1049	1	all	all	PRON
ftr-344	1049	2	i	i	PRON
ftr-344	1049	3	know	know	VERB
ftr-344	1049	4	is	be	AUX
ftr-344	1049	5	that	that	SCONJ
ftr-344	1049	6	the	the	DET
ftr-344	1049	7	fan	fan	NOUN
ftr-344	1049	8	who	who	PRON
ftr-344	1049	9	gives	give	VERB
ftr-344	1049	10	back	back	ADP
ftr-344	1049	11	the	the	DET
ftr-344	1049	12	home	home	NOUN
ftr-344	1049	13	run	run	NOUN
ftr-344	1049	14	ball	ball	NOUN
ftr-344	1049	15	deserves	deserve	VERB
ftr-344	1049	16	a	a	DET
ftr-344	1049	17	round	round	NOUN
ftr-344	1049	18	of	of	ADP
ftr-344	1049	19	applause	applause	NOUN
ftr-344	1049	20	,	,	PUNCT
ftr-344	1049	21	not	not	PART
ftr-344	1049	22	a	a	DET
ftr-344	1049	23	big	big	ADJ
ftr-344	1049	24	tax	tax	NOUN
ftr-344	1049	25	bill	bill	NOUN
ftr-344	1049	26	"	"	PUNCT
ftr-344	1049	27	to	to	ADP
ftr-344	1049	28	the	the	DET
ftr-344	1049	29	national	national	ADJ
ftr-344	1049	30	audience	audience	NOUN
ftr-344	1049	31	at	at	ADP
ftr-344	1049	32	the	the	DET
ftr-344	1049	33	beginning	beginning	NOUN
ftr-344	1049	34	of	of	ADP
ftr-344	1049	35	the	the	DET
ftr-344	1049	36	game	game	NOUN
ftr-344	1049	37	in	in	ADP
ftr-344	1049	38	which	which	PRON
ftr-344	1049	39	mcgwire	mcgwire	PROPN
ftr-344	1049	40	hit	hit	VERB
ftr-344	1049	41	his	his	PRON
ftr-344	1049	42	sixty	sixty	NUM
ftr-344	1049	43	-	-	PUNCT
ftr-344	1049	44	second	second	NOUN
ftr-344	1049	45	homer	homer	NOUN
ftr-344	1049	46	.	.	PUNCT
ftr-344	1050	1	by	by	ADP
ftr-344	1050	2	the	the	DET
ftr-344	1050	3	skin	skin	NOUN
ftr-344	1050	4	of	of	ADP
ftr-344	1050	5	our	our	PRON
ftr-344	1050	6	teeth	tooth	NOUN
ftr-344	1050	7	,	,	PUNCT
ftr-344	1050	8	we	we	PRON
ftr-344	1050	9	had	have	AUX
ftr-344	1050	10	turned	turn	VERB
ftr-344	1050	11	a	a	DET
ftr-344	1050	12	potential	potential	ADJ
ftr-344	1050	13	public	public	ADJ
ftr-344	1050	14	relations	relation	NOUN
ftr-344	1050	15	disaster	disaster	NOUN
ftr-344	1050	16	into	into	ADP
ftr-344	1050	17	something	something	PRON
ftr-344	1050	18	that	that	PRON
ftr-344	1050	19	made	make	VERB
ftr-344	1050	20	it	it	PRON
ftr-344	1050	21	seem	seem	VERB
ftr-344	1050	22	as	as	SCONJ
ftr-344	1050	23	if	if	SCONJ
ftr-344	1050	24	real	real	ADJ
ftr-344	1050	25	people	people	NOUN
ftr-344	1050	26	worked	work	VERB
ftr-344	1050	27	at	at	ADP
ftr-344	1050	28	the	the	DET
ftr-344	1050	29	irs	irs	PROPN
ftr-344	1050	30	,	,	PUNCT
ftr-344	1050	31	even	even	ADV
ftr-344	1050	32	people	people	NOUN
ftr-344	1050	33	who	who	PRON
ftr-344	1050	34	knew	know	VERB
ftr-344	1050	35	what	what	PRON
ftr-344	1050	36	the	the	DET
ftr-344	1050	37	infield	infield	NOUN
ftr-344	1050	38	fly	fly	VERB
ftr-344	1050	39	rule	rule	NOUN
ftr-344	1050	40	was.172	was.172	NOUN
ftr-344	1050	41	commissioner	commissioner	NOUN
ftr-344	1050	42	rossotti	rossotti	PROPN
ftr-344	1050	43	's	's	PART
ftr-344	1050	44	account	account	NOUN
ftr-344	1050	45	of	of	ADP
ftr-344	1050	46	the	the	DET
ftr-344	1050	47	irs	irs	PROPN
ftr-344	1050	48	response	response	NOUN
ftr-344	1050	49	to	to	ADP
ftr-344	1050	50	the	the	DET
ftr-344	1050	51	controversy	controversy	NOUN
ftr-344	1050	52	captures	capture	VERB
ftr-344	1050	53	the	the	DET
ftr-344	1050	54	importance	importance	NOUN
ftr-344	1050	55	of	of	ADP
ftr-344	1050	56	the	the	DET
ftr-344	1050	57	irs	irs	PROPN
ftr-344	1050	58	's	's	PART
ftr-344	1050	59	role	role	NOUN
ftr-344	1050	60	in	in	ADP
ftr-344	1050	61	resolving	resolve	VERB
ftr-344	1050	62	clashes	clash	NOUN
ftr-344	1050	63	of	of	ADP
ftr-344	1050	64	values	value	NOUN
ftr-344	1050	65	in	in	ADP
ftr-344	1050	66	defining	define	VERB
ftr-344	1050	67	income	income	NOUN
ftr-344	1050	68	.	.	PUNCT
ftr-344	1051	1	it	it	PRON
ftr-344	1051	2	is	be	AUX
ftr-344	1051	3	significant	significant	ADJ
ftr-344	1051	4	that	that	SCONJ
ftr-344	1051	5	,	,	PUNCT
ftr-344	1051	6	in	in	ADP
ftr-344	1051	7	commissioner	commissioner	NOUN
ftr-344	1051	8	rossotti	rossotti	PROPN
ftr-344	1051	9	's	's	PART
ftr-344	1051	10	words	word	NOUN
ftr-344	1051	11	,	,	PUNCT
ftr-344	1051	12	"	"	PUNCT
ftr-344	1051	13	real	real	ADJ
ftr-344	1051	14	people	people	NOUN
ftr-344	1051	15	work	work	VERB
ftr-344	1051	16	at	at	ADP
ftr-344	1051	17	the	the	DET
ftr-344	1051	18	irs	irs	PROPN
ftr-344	1051	19	.	.	PUNCT
ftr-344	1051	20	"	"	PUNCT
ftr-344	1052	1	commissioner	commissioner	NOUN
ftr-344	1052	2	rossotti	rossotti	PROPN
ftr-344	1052	3	's	's	PART
ftr-344	1052	4	reaction	reaction	NOUN
ftr-344	1052	5	to	to	ADP
ftr-344	1052	6	the	the	DET
ftr-344	1052	7	baseball	baseball	NOUN
ftr-344	1052	8	controversy	controversy	NOUN
ftr-344	1052	9	illustrates	illustrate	VERB
ftr-344	1052	10	another	another	DET
ftr-344	1052	11	way	way	NOUN
ftr-344	1052	12	in	in	ADP
ftr-344	1052	13	which	which	PRON
ftr-344	1052	14	values	value	NOUN
ftr-344	1052	15	clash	clash	VERB
ftr-344	1052	16	over	over	ADP
ftr-344	1052	17	what	what	PRON
ftr-344	1052	18	should	should	AUX
ftr-344	1052	19	be	be	AUX
ftr-344	1052	20	taxed	tax	VERB
ftr-344	1052	21	-	-	PUNCT
ftr-344	1052	22	the	the	DET
ftr-344	1052	23	clash	clash	NOUN
ftr-344	1052	24	between	between	ADP
ftr-344	1052	25	tax	tax	NOUN
ftr-344	1052	26	professionals	professional	NOUN
ftr-344	1052	27	and	and	CCONJ
ftr-344	1052	28	the	the	DET
ftr-344	1052	29	tax	tax	NOUN
ftr-344	1052	30	laity	laity	NOUN
ftr-344	1052	31	.	.	PUNCT
ftr-344	1053	1	there	there	PRON
ftr-344	1053	2	was	be	VERB
ftr-344	1053	3	unanimity	unanimity	NOUN
ftr-344	1053	4	of	of	ADP
ftr-344	1053	5	opinion	opinion	NOUN
ftr-344	1053	6	on	on	ADP
ftr-344	1053	7	the	the	DET
ftr-344	1053	8	part	part	NOUN
ftr-344	1053	9	of	of	ADP
ftr-344	1053	10	tax	tax	NOUN
ftr-344	1053	11	professionals	professional	NOUN
ftr-344	1053	12	,	,	PUNCT
ftr-344	1053	13	for	for	ADP
ftr-344	1053	14	whom	whom	PRON
ftr-344	1053	15	it	it	PRON
ftr-344	1053	16	was	be	AUX
ftr-344	1053	17	clear	clear	ADJ
ftr-344	1053	18	that	that	SCONJ
ftr-344	1053	19	the	the	DET
ftr-344	1053	20	baseball	baseball	NOUN
ftr-344	1053	21	was	be	AUX
ftr-344	1053	22	income	income	NOUN
ftr-344	1053	23	when	when	SCONJ
ftr-344	1053	24	caught	catch	VERB
ftr-344	1053	25	,	,	PUNCT
ftr-344	1053	26	but	but	CCONJ
ftr-344	1053	27	members	member	NOUN
ftr-344	1053	28	of	of	ADP
ftr-344	1053	29	the	the	DET
ftr-344	1053	30	general	general	ADJ
ftr-344	1053	31	public	public	NOUN
ftr-344	1053	32	,	,	PUNCT
ftr-344	1053	33	including	include	VERB
ftr-344	1053	34	members	member	NOUN
ftr-344	1053	35	of	of	ADP
ftr-344	1053	36	congress	congress	PROPN
ftr-344	1053	37	and	and	CCONJ
ftr-344	1053	38	the	the	DET
ftr-344	1053	39	irs	irs	PROPN
ftr-344	1053	40	commissioner	commissioner	NOUN
ftr-344	1053	41	himself	himself	PRON
ftr-344	1053	42	(	(	PUNCT
ftr-344	1053	43	who	who	PRON
ftr-344	1053	44	as	as	ADP
ftr-344	1053	45	a	a	DET
ftr-344	1053	46	non	non	ADJ
ftr-344	1053	47	-	-	ADJ
ftr-344	1053	48	tax	tax	ADJ
ftr-344	1053	49	professional	professional	NOUN
ftr-344	1053	50	had	have	AUX
ftr-344	1053	51	not	not	PART
ftr-344	1053	52	been	be	AUX
ftr-344	1053	53	privy	privy	ADJ
ftr-344	1053	54	to	to	ADP
ftr-344	1053	55	the	the	DET
ftr-344	1053	56	inculcation	inculcation	NOUN
ftr-344	1053	57	of	of	ADP
ftr-344	1053	58	values	value	NOUN
ftr-344	1053	59	that	that	PRON
ftr-344	1053	60	begins	begin	VERB
ftr-344	1053	61	when	when	SCONJ
ftr-344	1053	62	a	a	DET
ftr-344	1053	63	student	student	NOUN
ftr-344	1053	64	takes	take	VERB
ftr-344	1053	65	her	her	PRON
ftr-344	1053	66	first	first	ADJ
ftr-344	1053	67	tax	tax	NOUN
ftr-344	1053	68	course	course	NOUN
ftr-344	1053	69	)	)	PUNCT
ftr-344	1053	70	,	,	PUNCT
ftr-344	1053	71	considered	consider	VERB
ftr-344	1053	72	such	such	DET
ftr-344	1053	73	a	a	DET
ftr-344	1053	74	result	result	NOUN
ftr-344	1053	75	preposterous	preposterous	ADJ
ftr-344	1053	76	.	.	PUNCT
ftr-344	1054	1	as	as	ADP
ftr-344	1054	2	the	the	DET
ftr-344	1054	3	casebooks	casebook	NOUN
ftr-344	1054	4	and	and	CCONJ
ftr-344	1054	5	other	other	ADJ
ftr-344	1054	6	student	student	NOUN
ftr-344	1054	7	materials	material	NOUN
ftr-344	1054	8	show	show	NOUN
ftr-344	1054	9	,	,	PUNCT
ftr-344	1054	10	the	the	DET
ftr-344	1054	11	study	study	NOUN
ftr-344	1054	12	of	of	ADP
ftr-344	1054	13	tax	tax	NOUN
ftr-344	1054	14	begins	begin	VERB
ftr-344	1054	15	with	with	ADP
ftr-344	1054	16	what	what	PRON
ftr-344	1054	17	is	be	AUX
ftr-344	1054	18	income	income	NOUN
ftr-344	1054	19	,	,	PUNCT
ftr-344	1054	20	and	and	CCONJ
ftr-344	1054	21	that	that	SCONJ
ftr-344	1054	22	in	in	ADP
ftr-344	1054	23	turn	turn	NOUN
ftr-344	1054	24	begins	begin	VERB
ftr-344	1054	25	with	with	ADP
ftr-344	1054	26	haig	haig	PROPN
ftr-344	1054	27	-	-	PUNCT
ftr-344	1054	28	simons	simon	NOUN
ftr-344	1054	29	and	and	CCONJ
ftr-344	1054	30	leads	lead	VERB
ftr-344	1054	31	directly	directly	ADV
ftr-344	1054	32	to	to	ADP
ftr-344	1054	33	section	section	NOUN
ftr-344	1054	34	61	61	NUM
ftr-344	1054	35	and	and	CCONJ
ftr-344	1054	36	glenshaw	glenshaw	ADJ
ftr-344	1054	37	glass	glass	NOUN
ftr-344	1054	38	.	.	PUNCT
ftr-344	1055	1	1	1	NUM
ftr-344	1055	2	tax	tax	NOUN
ftr-344	1055	3	students	student	NOUN
ftr-344	1055	4	are	be	AUX
ftr-344	1055	5	169	169	NUM
ftr-344	1055	6	.	.	PUNCT
ftr-344	1056	1	zelenak	zelenak	PROPN
ftr-344	1056	2	&	&	CCONJ
ftr-344	1056	3	mcmahon	mcmahon	PROPN
ftr-344	1056	4	,	,	PUNCT
ftr-344	1056	5	supra	supra	PROPN
ftr-344	1056	6	note	note	PROPN
ftr-344	1056	7	5	5	NUM
ftr-344	1056	8	,	,	PUNCT
ftr-344	1056	9	at	at	ADP
ftr-344	1056	10	1300	1300	NUM
ftr-344	1056	11	.	.	PUNCT
ftr-344	1057	1	170	170	NUM
ftr-344	1057	2	.	.	PUNCT
ftr-344	1058	1	rossorri	rossorri	PROPN
ftr-344	1058	2	,	,	PUNCT
ftr-344	1058	3	supra	supra	PROPN
ftr-344	1058	4	note	note	VERB
ftr-344	1058	5	92	92	NUM
ftr-344	1058	6	,	,	PUNCT
ftr-344	1058	7	at	at	ADP
ftr-344	1058	8	95	95	NUM
ftr-344	1058	9	;	;	PUNCT
ftr-344	1058	10	ir	ir	PROPN
ftr-344	1058	11	98	98	NUM
ftr-344	1058	12	-	-	SYM
ftr-344	1058	13	56	56	NUM
ftr-344	1058	14	,	,	PUNCT
ftr-344	1058	15	supra	supra	PROPN
ftr-344	1058	16	note	note	NOUN
ftr-344	1058	17	163	163	NUM
ftr-344	1058	18	.	.	PUNCT
ftr-344	1059	1	171	171	NUM
ftr-344	1059	2	.	.	PUNCT
ftr-344	1060	1	herman	herman	PROPN
ftr-344	1060	2	,	,	PUNCT
ftr-344	1060	3	supra	supra	PROPN
ftr-344	1060	4	note	note	PROPN
ftr-344	1060	5	93	93	NUM
ftr-344	1060	6	,	,	PUNCT
ftr-344	1060	7	at	at	ADP
ftr-344	1060	8	dl	dl	PROPN
ftr-344	1060	9	.	.	PROPN
ftr-344	1060	10	172	172	NUM
ftr-344	1060	11	.	.	PUNCT
ftr-344	1060	12	rossorri	rossorri	PROPN
ftr-344	1060	13	,	,	PUNCT
ftr-344	1060	14	supra	supra	PROPN
ftr-344	1060	15	note	note	VERB
ftr-344	1060	16	92	92	NUM
ftr-344	1060	17	,	,	PUNCT
ftr-344	1060	18	at	at	ADP
ftr-344	1060	19	95	95	NUM
ftr-344	1060	20	.	.	PUNCT
ftr-344	1061	1	173	173	NUM
ftr-344	1061	2	.	.	PUNCT
ftr-344	1062	1	see	see	VERB
ftr-344	1062	2	supra	supra	PROPN
ftr-344	1062	3	notes	note	VERB
ftr-344	1062	4	5	5	NUM
ftr-344	1062	5	-	-	SYM
ftr-344	1062	6	6	6	NUM
ftr-344	1062	7	and	and	CCONJ
ftr-344	1062	8	accompanying	accompany	VERB
ftr-344	1062	9	text	text	NOUN
ftr-344	1062	10	;	;	PUNCT
ftr-344	1062	11	see	see	VERB
ftr-344	1062	12	also	also	ADV
ftr-344	1062	13	casebooks	casebook	NOUN
ftr-344	1062	14	cited	cite	VERB
ftr-344	1062	15	supra	supra	PROPN
ftr-344	1062	16	note	note	NOUN
ftr-344	1062	17	9	9	NUM
ftr-344	1062	18	.	.	NOUN
ftr-344	1062	19	2011	2011	NUM
ftr-344	1062	20	]	]	PUNCT
ftr-344	1062	21	343	343	NUM
ftr-344	1062	22	florida	florida	PROPN
ftr-344	1062	23	tax	tax	NOUN
ftr-344	1062	24	review	review	NOUN
ftr-344	1062	25	taught	teach	VERB
ftr-344	1062	26	that	that	SCONJ
ftr-344	1062	27	the	the	DET
ftr-344	1062	28	definition	definition	NOUN
ftr-344	1062	29	of	of	ADP
ftr-344	1062	30	income	income	NOUN
ftr-344	1062	31	is	be	AUX
ftr-344	1062	32	rooted	root	VERB
ftr-344	1062	33	in	in	ADP
ftr-344	1062	34	haig	haig	PROPN
ftr-344	1062	35	-	-	PUNCT
ftr-344	1062	36	simons	simon	NOUN
ftr-344	1062	37	and	and	CCONJ
ftr-344	1062	38	that	that	DET
ftr-344	1062	39	tax	tax	NOUN
ftr-344	1062	40	should	should	AUX
ftr-344	1062	41	follow	follow	VERB
ftr-344	1062	42	economics	economic	NOUN
ftr-344	1062	43	,	,	PUNCT
ftr-344	1062	44	in	in	ADP
ftr-344	1062	45	large	large	ADJ
ftr-344	1062	46	part	part	NOUN
ftr-344	1062	47	because	because	SCONJ
ftr-344	1062	48	doing	do	VERB
ftr-344	1062	49	so	so	ADV
ftr-344	1062	50	will	will	AUX
ftr-344	1062	51	effectuate	effectuate	VERB
ftr-344	1062	52	the	the	DET
ftr-344	1062	53	core	core	ADJ
ftr-344	1062	54	values	value	NOUN
ftr-344	1062	55	of	of	ADP
ftr-344	1062	56	equity	equity	NOUN
ftr-344	1062	57	and	and	CCONJ
ftr-344	1062	58	efficiency	efficiency	NOUN
ftr-344	1062	59	.	.	PUNCT
ftr-344	1063	1	the	the	DET
ftr-344	1063	2	approach	approach	NOUN
ftr-344	1063	3	does	do	AUX
ftr-344	1063	4	not	not	PART
ftr-344	1063	5	admit	admit	VERB
ftr-344	1063	6	other	other	ADJ
ftr-344	1063	7	,	,	PUNCT
ftr-344	1063	8	non	non	ADJ
ftr-344	1063	9	-	-	ADJ
ftr-344	1063	10	economic	economic	ADJ
ftr-344	1063	11	values	value	NOUN
ftr-344	1063	12	,	,	PUNCT
ftr-344	1063	13	and	and	CCONJ
ftr-344	1063	14	that	that	PRON
ftr-344	1063	15	sets	set	VERB
ftr-344	1063	16	up	up	ADP
ftr-344	1063	17	an	an	DET
ftr-344	1063	18	inevitable	inevitable	ADJ
ftr-344	1063	19	clash	clash	NOUN
ftr-344	1063	20	between	between	ADP
ftr-344	1063	21	the	the	DET
ftr-344	1063	22	views	view	NOUN
ftr-344	1063	23	of	of	ADP
ftr-344	1063	24	the	the	DET
ftr-344	1063	25	professionals	professional	NOUN
ftr-344	1063	26	,	,	PUNCT
ftr-344	1063	27	who	who	PRON
ftr-344	1063	28	have	have	AUX
ftr-344	1063	29	absorbed	absorb	VERB
ftr-344	1063	30	this	this	DET
ftr-344	1063	31	training	training	NOUN
ftr-344	1063	32	,	,	PUNCT
ftr-344	1063	33	and	and	CCONJ
ftr-344	1063	34	the	the	DET
ftr-344	1063	35	laity	laity	NOUN
ftr-344	1063	36	,	,	PUNCT
ftr-344	1063	37	which	which	PRON
ftr-344	1063	38	has	have	VERB
ftr-344	1063	39	not	not	PART
ftr-344	1063	40	.	.	PUNCT
ftr-344	1064	1	practicing	practice	VERB
ftr-344	1064	2	tax	tax	NOUN
ftr-344	1064	3	lawyers	lawyer	NOUN
ftr-344	1064	4	may	may	AUX
ftr-344	1064	5	not	not	PART
ftr-344	1064	6	consciously	consciously	ADV
ftr-344	1064	7	experience	experience	VERB
ftr-344	1064	8	the	the	DET
ftr-344	1064	9	full	full	ADJ
ftr-344	1064	10	force	force	NOUN
ftr-344	1064	11	of	of	ADP
ftr-344	1064	12	the	the	DET
ftr-344	1064	13	clash	clash	NOUN
ftr-344	1064	14	because	because	SCONJ
ftr-344	1064	15	their	their	PRON
ftr-344	1064	16	duty	duty	NOUN
ftr-344	1064	17	to	to	PART
ftr-344	1064	18	represent	represent	VERB
ftr-344	1064	19	their	their	PRON
ftr-344	1064	20	client	client	NOUN
ftr-344	1064	21	's	's	PART
ftr-344	1064	22	interest	interest	NOUN
ftr-344	1064	23	will	will	AUX
ftr-344	1064	24	usually	usually	ADV
ftr-344	1064	25	cause	cause	VERB
ftr-344	1064	26	them	they	PRON
ftr-344	1064	27	to	to	PART
ftr-344	1064	28	want	want	VERB
ftr-344	1064	29	to	to	PART
ftr-344	1064	30	find	find	VERB
ftr-344	1064	31	no	no	DET
ftr-344	1064	32	income	income	NOUN
ftr-344	1064	33	and	and	CCONJ
ftr-344	1064	34	they	they	PRON
ftr-344	1064	35	will	will	AUX
ftr-344	1064	36	attribute	attribute	VERB
ftr-344	1064	37	any	any	DET
ftr-344	1064	38	irs	irs	PROPN
ftr-344	1064	39	desire	desire	NOUN
ftr-344	1064	40	to	to	PART
ftr-344	1064	41	find	find	VERB
ftr-344	1064	42	income	income	NOUN
ftr-344	1064	43	to	to	ADP
ftr-344	1064	44	rapaciousness	rapaciousness	NOUN
ftr-344	1064	45	born	bear	VERB
ftr-344	1064	46	of	of	ADP
ftr-344	1064	47	the	the	DET
ftr-344	1064	48	duty	duty	NOUN
ftr-344	1064	49	to	to	PART
ftr-344	1064	50	collect	collect	VERB
ftr-344	1064	51	revenue	revenue	NOUN
ftr-344	1064	52	.	.	PUNCT
ftr-344	1065	1	law	law	NOUN
ftr-344	1065	2	trains	train	VERB
ftr-344	1065	3	us	we	PRON
ftr-344	1065	4	to	to	PART
ftr-344	1065	5	think	think	VERB
ftr-344	1065	6	in	in	ADP
ftr-344	1065	7	adversarial	adversarial	ADJ
ftr-344	1065	8	terms	term	NOUN
ftr-344	1065	9	.	.	PUNCT
ftr-344	1066	1	but	but	CCONJ
ftr-344	1066	2	tax	tax	NOUN
ftr-344	1066	3	lawyers	lawyer	NOUN
ftr-344	1066	4	who	who	PRON
ftr-344	1066	5	work	work	VERB
ftr-344	1066	6	for	for	ADP
ftr-344	1066	7	the	the	DET
ftr-344	1066	8	irs	irs	PROPN
ftr-344	1066	9	,	,	PUNCT
ftr-344	1066	10	particularly	particularly	ADV
ftr-344	1066	11	those	those	PRON
ftr-344	1066	12	in	in	ADP
ftr-344	1066	13	its	its	PRON
ftr-344	1066	14	office	office	NOUN
ftr-344	1066	15	of	of	ADP
ftr-344	1066	16	chief	chief	ADJ
ftr-344	1066	17	counsel	counsel	NOUN
ftr-344	1066	18	,	,	PUNCT
ftr-344	1066	19	have	have	VERB
ftr-344	1066	20	a	a	DET
ftr-344	1066	21	more	more	ADV
ftr-344	1066	22	difficult	difficult	ADJ
ftr-344	1066	23	task	task	NOUN
ftr-344	1066	24	.	.	PUNCT
ftr-344	1067	1	those	those	DET
ftr-344	1067	2	tax	tax	NOUN
ftr-344	1067	3	lawyers	lawyer	NOUN
ftr-344	1067	4	would	would	AUX
ftr-344	1067	5	probably	probably	ADV
ftr-344	1067	6	agree	agree	VERB
ftr-344	1067	7	that	that	SCONJ
ftr-344	1067	8	equity	equity	NOUN
ftr-344	1067	9	and	and	CCONJ
ftr-344	1067	10	efficiency	efficiency	NOUN
ftr-344	1067	11	point	point	NOUN
ftr-344	1067	12	toward	toward	ADP
ftr-344	1067	13	taxing	tax	VERB
ftr-344	1067	14	the	the	DET
ftr-344	1067	15	value	value	NOUN
ftr-344	1067	16	of	of	ADP
ftr-344	1067	17	the	the	DET
ftr-344	1067	18	baseball	baseball	NOUN
ftr-344	1067	19	(	(	PUNCT
ftr-344	1067	20	because	because	SCONJ
ftr-344	1067	21	it	it	PRON
ftr-344	1067	22	is	be	AUX
ftr-344	1067	23	an	an	DET
ftr-344	1067	24	accession	accession	NOUN
ftr-344	1067	25	to	to	ADP
ftr-344	1067	26	wealth	wealth	NOUN
ftr-344	1067	27	clearly	clearly	ADV
ftr-344	1067	28	realized	realize	VERB
ftr-344	1067	29	within	within	ADP
ftr-344	1067	30	the	the	DET
ftr-344	1067	31	taxpayer	taxpayer	NOUN
ftr-344	1067	32	's	's	PART
ftr-344	1067	33	dominion	dominion	NOUN
ftr-344	1067	34	if	if	SCONJ
ftr-344	1067	35	she	she	PRON
ftr-344	1067	36	keeps	keep	VERB
ftr-344	1067	37	it	it	PRON
ftr-344	1067	38	)	)	PUNCT
ftr-344	1067	39	,	,	PUNCT
ftr-344	1067	40	and	and	CCONJ
ftr-344	1067	41	the	the	DET
ftr-344	1067	42	chief	chief	ADJ
ftr-344	1067	43	counsel	counsel	NOUN
ftr-344	1067	44	who	who	PRON
ftr-344	1067	45	covered	cover	VERB
ftr-344	1067	46	his	his	PRON
ftr-344	1067	47	head	head	NOUN
ftr-344	1067	48	with	with	ADP
ftr-344	1067	49	his	his	PRON
ftr-344	1067	50	hands	hand	NOUN
ftr-344	1067	51	and	and	CCONJ
ftr-344	1067	52	pleaded	plead	VERB
ftr-344	1067	53	not	not	PART
ftr-344	1067	54	be	be	AUX
ftr-344	1067	55	asked	ask	VERB
ftr-344	1067	56	the	the	DET
ftr-344	1067	57	question	question	NOUN
ftr-344	1067	58	probably	probably	ADV
ftr-344	1067	59	reflects	reflect	VERB
ftr-344	1067	60	that	that	PRON
ftr-344	1067	61	.	.	PUNCT
ftr-344	1068	1	174	174	NUM
ftr-344	1068	2	but	but	CCONJ
ftr-344	1068	3	as	as	SCONJ
ftr-344	1068	4	lawyers	lawyer	NOUN
ftr-344	1068	5	working	work	VERB
ftr-344	1068	6	for	for	ADP
ftr-344	1068	7	the	the	DET
ftr-344	1068	8	irs	irs	PROPN
ftr-344	1068	9	they	they	PRON
ftr-344	1068	10	understand	understand	VERB
ftr-344	1068	11	the	the	DET
ftr-344	1068	12	difficulty	difficulty	NOUN
ftr-344	1068	13	of	of	ADP
ftr-344	1068	14	administering	administer	VERB
ftr-344	1068	15	such	such	DET
ftr-344	1068	16	a	a	DET
ftr-344	1068	17	conclusion	conclusion	NOUN
ftr-344	1068	18	,	,	PUNCT
ftr-344	1068	19	not	not	PART
ftr-344	1068	20	only	only	ADV
ftr-344	1068	21	because	because	SCONJ
ftr-344	1068	22	of	of	ADP
ftr-344	1068	23	the	the	DET
ftr-344	1068	24	difficulty	difficulty	NOUN
ftr-344	1068	25	of	of	ADP
ftr-344	1068	26	valuation	valuation	NOUN
ftr-344	1068	27	but	but	CCONJ
ftr-344	1068	28	also	also	ADV
ftr-344	1068	29	because	because	SCONJ
ftr-344	1068	30	it	it	PRON
ftr-344	1068	31	necessarily	necessarily	ADV
ftr-344	1068	32	implies	imply	VERB
ftr-344	1068	33	taxing	tax	VERB
ftr-344	1068	34	all	all	DET
ftr-344	1068	35	caught	catch	VERB
ftr-344	1068	36	baseballs	baseball	NOUN
ftr-344	1068	37	,	,	PUNCT
ftr-344	1068	38	including	include	VERB
ftr-344	1068	39	those	those	PRON
ftr-344	1068	40	of	of	ADP
ftr-344	1068	41	relatively	relatively	ADV
ftr-344	1068	42	little	little	ADJ
ftr-344	1068	43	value	value	NOUN
ftr-344	1068	44	.	.	PUNCT
ftr-344	1069	1	such	such	DET
ftr-344	1069	2	a	a	DET
ftr-344	1069	3	result	result	NOUN
ftr-344	1069	4	,	,	PUNCT
ftr-344	1069	5	while	while	SCONJ
ftr-344	1069	6	equitable	equitable	ADJ
ftr-344	1069	7	and	and	CCONJ
ftr-344	1069	8	efficient	efficient	ADJ
ftr-344	1069	9	,	,	PUNCT
ftr-344	1069	10	'	'	PUNCT
ftr-344	1069	11	75	75	NUM
ftr-344	1069	12	is	be	AUX
ftr-344	1069	13	unadministrable	unadministrable	ADJ
ftr-344	1069	14	,	,	PUNCT
ftr-344	1069	15	not	not	PART
ftr-344	1069	16	only	only	ADV
ftr-344	1069	17	because	because	SCONJ
ftr-344	1069	18	people	people	NOUN
ftr-344	1069	19	would	would	AUX
ftr-344	1069	20	rebel	rebel	VERB
ftr-344	1069	21	but	but	CCONJ
ftr-344	1069	22	also	also	ADV
ftr-344	1069	23	because	because	SCONJ
ftr-344	1069	24	it	it	PRON
ftr-344	1069	25	would	would	AUX
ftr-344	1069	26	be	be	AUX
ftr-344	1069	27	impossible	impossible	ADJ
ftr-344	1069	28	for	for	SCONJ
ftr-344	1069	29	the	the	DET
ftr-344	1069	30	irs	irs	PROPN
ftr-344	1069	31	to	to	PART
ftr-344	1069	32	enforce	enforce	VERB
ftr-344	1069	33	it	it	PRON
ftr-344	1069	34	.	.	PUNCT
ftr-344	1070	1	administrability	administrability	NOUN
ftr-344	1070	2	encompasses	encompass	VERB
ftr-344	1070	3	non	non	ADJ
ftr-344	1070	4	-	-	ADJ
ftr-344	1070	5	economic	economic	ADJ
ftr-344	1070	6	values	value	NOUN
ftr-344	1070	7	,	,	PUNCT
ftr-344	1070	8	which	which	PRON
ftr-344	1070	9	affect	affect	VERB
ftr-344	1070	10	the	the	DET
ftr-344	1070	11	irs	irs	PROPN
ftr-344	1070	12	's	's	PART
ftr-344	1070	13	ability	ability	NOUN
ftr-344	1070	14	to	to	PART
ftr-344	1070	15	enforce	enforce	VERB
ftr-344	1070	16	the	the	DET
ftr-344	1070	17	law	law	NOUN
ftr-344	1070	18	,	,	PUNCT
ftr-344	1070	19	as	as	ADV
ftr-344	1070	20	well	well	ADV
ftr-344	1070	21	.	.	PUNCT
ftr-344	1071	1	equity	equity	NOUN
ftr-344	1071	2	,	,	PUNCT
ftr-344	1071	3	efficiency	efficiency	NOUN
ftr-344	1071	4	,	,	PUNCT
ftr-344	1071	5	and	and	CCONJ
ftr-344	1071	6	administrability	administrability	NOUN
ftr-344	1071	7	thus	thus	ADV
ftr-344	1071	8	clash	clash	VERB
ftr-344	1071	9	in	in	ADP
ftr-344	1071	10	this	this	DET
ftr-344	1071	11	case	case	NOUN
ftr-344	1071	12	as	as	SCONJ
ftr-344	1071	13	they	they	PRON
ftr-344	1071	14	do	do	AUX
ftr-344	1071	15	in	in	ADP
ftr-344	1071	16	those	those	PRON
ftr-344	1071	17	involving	involve	VERB
ftr-344	1071	18	free	free	ADJ
ftr-344	1071	19	samples	sample	NOUN
ftr-344	1071	20	,	,	PUNCT
ftr-344	1071	21	because	because	SCONJ
ftr-344	1071	22	the	the	DET
ftr-344	1071	23	free	free	ADJ
ftr-344	1071	24	sample	sample	NOUN
ftr-344	1071	25	of	of	ADP
ftr-344	1071	26	shampoo	shampoo	NOUN
ftr-344	1071	27	mailed	mail	VERB
ftr-344	1071	28	to	to	ADP
ftr-344	1071	29	an	an	DET
ftr-344	1071	30	individual	individual	NOUN
ftr-344	1071	31	's	's	PART
ftr-344	1071	32	house	house	NOUN
ftr-344	1071	33	is	be	AUX
ftr-344	1071	34	logically	logically	ADV
ftr-344	1071	35	indistinguishable	indistinguishable	ADJ
ftr-344	1071	36	from	from	ADP
ftr-344	1071	37	the	the	DET
ftr-344	1071	38	one	one	NOUN
ftr-344	1071	39	included	include	VERB
ftr-344	1071	40	in	in	ADP
ftr-344	1071	41	the	the	DET
ftr-344	1071	42	oscar	oscar	NOUN
ftr-344	1071	43	swag	swag	NOUN
ftr-344	1071	44	bag	bag	NOUN
ftr-344	1071	45	.	.	PUNCT
ftr-344	1072	1	a	a	DET
ftr-344	1072	2	rule	rule	NOUN
ftr-344	1072	3	based	base	VERB
ftr-344	1072	4	on	on	ADP
ftr-344	1072	5	administrability	administrability	NOUN
ftr-344	1072	6	could	could	AUX
ftr-344	1072	7	be	be	AUX
ftr-344	1072	8	an	an	DET
ftr-344	1072	9	invitation	invitation	NOUN
ftr-344	1072	10	to	to	ADP
ftr-344	1072	11	circumvention	circumvention	NOUN
ftr-344	1072	12	]	]	PUNCT
ftr-344	1072	13	and	and	CCONJ
ftr-344	1072	14	would	would	AUX
ftr-344	1072	15	lack	lack	VERB
ftr-344	1072	16	the	the	DET
ftr-344	1072	17	flexibility	flexibility	NOUN
ftr-344	1072	18	to	to	PART
ftr-344	1072	19	address	address	VERB
ftr-344	1072	20	similar	similar	ADJ
ftr-344	1072	21	but	but	CCONJ
ftr-344	1072	22	unforeseen	unforeseen	ADJ
ftr-344	1072	23	iterations	iteration	NOUN
ftr-344	1072	24	of	of	ADP
ftr-344	1072	25	the	the	DET
ftr-344	1072	26	same	same	ADJ
ftr-344	1072	27	issue	issue	NOUN
ftr-344	1072	28	by	by	ADP
ftr-344	1072	29	weighing	weigh	VERB
ftr-344	1072	30	non	non	ADJ
ftr-344	1072	31	-	-	ADJ
ftr-344	1072	32	economic	economic	ADJ
ftr-344	1072	33	values	value	NOUN
ftr-344	1072	34	that	that	PRON
ftr-344	1072	35	affect	affect	VERB
ftr-344	1072	36	public	public	ADJ
ftr-344	1072	37	perception	perception	NOUN
ftr-344	1072	38	and	and	CCONJ
ftr-344	1072	39	enforceability	enforceability	NOUN
ftr-344	1072	40	.	.	PUNCT
ftr-344	1073	1	in	in	ADP
ftr-344	1073	2	the	the	DET
ftr-344	1073	3	case	case	NOUN
ftr-344	1073	4	of	of	ADP
ftr-344	1073	5	income	income	NOUN
ftr-344	1073	6	,	,	PUNCT
ftr-344	1073	7	a	a	DET
ftr-344	1073	8	standard	standard	NOUN
ftr-344	1073	9	is	be	AUX
ftr-344	1073	10	therefore	therefore	ADV
ftr-344	1073	11	most	most	ADV
ftr-344	1073	12	apt.17	apt.17	ADJ
ftr-344	1073	13	7	7	NUM
ftr-344	1073	14	174	174	NUM
ftr-344	1073	15	.	.	PUNCT
ftr-344	1074	1	see	see	VERB
ftr-344	1074	2	supra	supra	PROPN
ftr-344	1074	3	note	note	PROPN
ftr-344	1074	4	93	93	NUM
ftr-344	1074	5	and	and	CCONJ
ftr-344	1074	6	accompanying	accompany	VERB
ftr-344	1074	7	text	text	NOUN
ftr-344	1074	8	.	.	PUNCT
ftr-344	1075	1	175	175	NUM
ftr-344	1075	2	.	.	PUNCT
ftr-344	1076	1	it	it	PRON
ftr-344	1076	2	is	be	AUX
ftr-344	1076	3	efficient	efficient	ADJ
ftr-344	1076	4	because	because	SCONJ
ftr-344	1076	5	it	it	PRON
ftr-344	1076	6	does	do	AUX
ftr-344	1076	7	n't	not	PART
ftr-344	1076	8	privilege	privilege	VERB
ftr-344	1076	9	one	one	NUM
ftr-344	1076	10	type	type	NOUN
ftr-344	1076	11	of	of	ADP
ftr-344	1076	12	accession	accession	NOUN
ftr-344	1076	13	over	over	ADP
ftr-344	1076	14	another	another	PRON
ftr-344	1076	15	and	and	CCONJ
ftr-344	1076	16	hence	hence	ADV
ftr-344	1076	17	does	do	AUX
ftr-344	1076	18	not	not	PART
ftr-344	1076	19	induce	induce	VERB
ftr-344	1076	20	taxpayers	taxpayer	NOUN
ftr-344	1076	21	to	to	PART
ftr-344	1076	22	engage	engage	VERB
ftr-344	1076	23	in	in	ADP
ftr-344	1076	24	a	a	DET
ftr-344	1076	25	particular	particular	ADJ
ftr-344	1076	26	type	type	NOUN
ftr-344	1076	27	of	of	ADP
ftr-344	1076	28	behavior	behavior	NOUN
ftr-344	1076	29	over	over	ADP
ftr-344	1076	30	another	another	PRON
ftr-344	1076	31	.	.	PUNCT
ftr-344	1077	1	176	176	NUM
ftr-344	1077	2	.	.	PUNCT
ftr-344	1078	1	rules	rule	NOUN
ftr-344	1078	2	can	can	AUX
ftr-344	1078	3	invite	invite	VERB
ftr-344	1078	4	behavior	behavior	NOUN
ftr-344	1078	5	that	that	PRON
ftr-344	1078	6	might	might	AUX
ftr-344	1078	7	be	be	AUX
ftr-344	1078	8	regarded	regard	VERB
ftr-344	1078	9	as	as	ADP
ftr-344	1078	10	circumvention	circumvention	NOUN
ftr-344	1078	11	because	because	SCONJ
ftr-344	1078	12	they	they	PRON
ftr-344	1078	13	create	create	VERB
ftr-344	1078	14	bright	bright	ADJ
ftr-344	1078	15	lines	line	NOUN
ftr-344	1078	16	that	that	PRON
ftr-344	1078	17	allow	allow	VERB
ftr-344	1078	18	taxpayers	taxpayer	NOUN
ftr-344	1078	19	to	to	PART
ftr-344	1078	20	choose	choose	VERB
ftr-344	1078	21	whether	whether	SCONJ
ftr-344	1078	22	to	to	PART
ftr-344	1078	23	go	go	VERB
ftr-344	1078	24	to	to	ADP
ftr-344	1078	25	,	,	PUNCT
ftr-344	1078	26	but	but	CCONJ
ftr-344	1078	27	not	not	PART
ftr-344	1078	28	over	over	ADV
ftr-344	1078	29	,	,	PUNCT
ftr-344	1078	30	the	the	DET
ftr-344	1078	31	line	line	NOUN
ftr-344	1078	32	,	,	PUNCT
ftr-344	1078	33	or	or	CCONJ
ftr-344	1078	34	to	to	PART
ftr-344	1078	35	cross	cross	VERB
ftr-344	1078	36	the	the	DET
ftr-344	1078	37	line	line	NOUN
ftr-344	1078	38	.	.	PUNCT
ftr-344	1079	1	see	see	VERB
ftr-344	1079	2	,	,	PUNCT
ftr-344	1079	3	e.g.	e.g.	ADV
ftr-344	1079	4	,	,	PUNCT
ftr-344	1079	5	granite	granite	PROPN
ftr-344	1079	6	trust	trust	PROPN
ftr-344	1079	7	co.	co.	PROPN
ftr-344	1079	8	v.	v.	PROPN
ftr-344	1079	9	united	united	PROPN
ftr-344	1079	10	states	states	PROPN
ftr-344	1079	11	,	,	PUNCT
ftr-344	1079	12	238	238	NUM
ftr-344	1079	13	f.2d	f.2d	ADP
ftr-344	1079	14	670	670	NUM
ftr-344	1079	15	(	(	PUNCT
ftr-344	1079	16	1st	1st	ADJ
ftr-344	1079	17	cir	cir	NOUN
ftr-344	1079	18	.	.	PROPN
ftr-344	1079	19	1956	1956	NUM
ftr-344	1079	20	)	)	PUNCT
ftr-344	1080	1	;	;	PUNCT
ftr-344	1080	2	rev	rev	PROPN
ftr-344	1080	3	.	.	PROPN
ftr-344	1081	1	rul	rul	NOUN
ftr-344	1081	2	.	.	PUNCT
ftr-344	1082	1	78	78	NUM
ftr-344	1082	2	-	-	SYM
ftr-344	1082	3	285	285	NUM
ftr-344	1082	4	,	,	PUNCT
ftr-344	1082	5	1978	1978	NUM
ftr-344	1082	6	-	-	SYM
ftr-344	1082	7	2	2	NUM
ftr-344	1082	8	c.b	c.b	PROPN
ftr-344	1082	9	.	.	PROPN
ftr-344	1082	10	287	287	NUM
ftr-344	1082	11	.	.	PUNCT
ftr-344	1083	1	this	this	PRON
ftr-344	1083	2	is	be	AUX
ftr-344	1083	3	not	not	PART
ftr-344	1083	4	a	a	DET
ftr-344	1083	5	new	new	ADJ
ftr-344	1083	6	problem	problem	NOUN
ftr-344	1083	7	,	,	PUNCT
ftr-344	1083	8	and	and	CCONJ
ftr-344	1083	9	it	it	PRON
ftr-344	1083	10	is	be	AUX
ftr-344	1083	11	one	one	NUM
ftr-344	1083	12	that	that	PRON
ftr-344	1083	13	may	may	AUX
ftr-344	1083	14	be	be	AUX
ftr-344	1083	15	informed	inform	VERB
ftr-344	1083	16	by	by	ADP
ftr-344	1083	17	the	the	DET
ftr-344	1083	18	concept	concept	NOUN
ftr-344	1083	19	of	of	ADP
ftr-344	1083	20	aptness	aptness	NOUN
ftr-344	1083	21	that	that	PRON
ftr-344	1083	22	we	we	PRON
ftr-344	1083	23	have	have	AUX
ftr-344	1083	24	tried	try	VERB
ftr-344	1083	25	to	to	PART
ftr-344	1083	26	develop	develop	VERB
ftr-344	1083	27	here	here	ADV
ftr-344	1083	28	,	,	PUNCT
ftr-344	1083	29	but	but	CCONJ
ftr-344	1083	30	further	further	ADJ
ftr-344	1083	31	discussion	discussion	NOUN
ftr-344	1083	32	of	of	ADP
ftr-344	1083	33	it	it	PRON
ftr-344	1083	34	is	be	AUX
ftr-344	1083	35	beyond	beyond	ADP
ftr-344	1083	36	the	the	DET
ftr-344	1083	37	scope	scope	NOUN
ftr-344	1083	38	of	of	ADP
ftr-344	1083	39	this	this	DET
ftr-344	1083	40	first	first	ADJ
ftr-344	1083	41	attempt	attempt	NOUN
ftr-344	1083	42	.	.	PUNCT
ftr-344	1084	1	177	177	NUM
ftr-344	1084	2	.	.	PUNCT
ftr-344	1085	1	treasury	treasury	PROPN
ftr-344	1085	2	has	have	AUX
ftr-344	1085	3	used	use	VERB
ftr-344	1085	4	rules	rule	NOUN
ftr-344	1085	5	effectively	effectively	ADV
ftr-344	1085	6	when	when	SCONJ
ftr-344	1085	7	its	its	PRON
ftr-344	1085	8	overriding	override	VERB
ftr-344	1085	9	objective	objective	NOUN
ftr-344	1085	10	has	have	AUX
ftr-344	1085	11	been	be	AUX
ftr-344	1085	12	to	to	PART
ftr-344	1085	13	promote	promote	VERB
ftr-344	1085	14	administrability	administrability	NOUN
ftr-344	1085	15	.	.	PUNCT
ftr-344	1086	1	two	two	NUM
ftr-344	1086	2	prominent	prominent	ADJ
ftr-344	1086	3	examples	example	NOUN
ftr-344	1086	4	are	be	AUX
ftr-344	1086	5	implementing	implement	VERB
ftr-344	1086	6	the	the	DET
ftr-344	1086	7	344	344	NUM
ftr-344	1086	8	[	[	NOUN
ftr-344	1086	9	vol	vol	NOUN
ftr-344	1086	10	.	.	PUNCT
ftr-344	1087	1	11:5	11:5	NUM
ftr-344	1087	2	defining	define	VERB
ftr-344	1087	3	income	income	NOUN
ftr-344	1088	1	but	but	CCONJ
ftr-344	1088	2	if	if	SCONJ
ftr-344	1088	3	we	we	PRON
ftr-344	1088	4	can	can	AUX
ftr-344	1088	5	not	not	PART
ftr-344	1088	6	rely	rely	VERB
ftr-344	1088	7	on	on	ADP
ftr-344	1088	8	a	a	DET
ftr-344	1088	9	shared	shared	ADJ
ftr-344	1088	10	consensus	consensus	NOUN
ftr-344	1088	11	regarding	regard	VERB
ftr-344	1088	12	tax	tax	NOUN
ftr-344	1088	13	values	value	NOUN
ftr-344	1088	14	to	to	PART
ftr-344	1088	15	render	render	VERB
ftr-344	1088	16	the	the	DET
ftr-344	1088	17	glenshaw	glenshaw	ADJ
ftr-344	1088	18	glass	glass	NOUN
ftr-344	1088	19	standard	standard	NOUN
ftr-344	1088	20	apt	apt	ADJ
ftr-344	1088	21	,	,	PUNCT
ftr-344	1088	22	what	what	PRON
ftr-344	1088	23	is	be	AUX
ftr-344	1088	24	the	the	DET
ftr-344	1088	25	substitute	substitute	NOUN
ftr-344	1088	26	?	?	PUNCT
ftr-344	1089	1	the	the	DET
ftr-344	1089	2	answer	answer	NOUN
ftr-344	1089	3	is	be	AUX
ftr-344	1089	4	ad	ad	X
ftr-344	1089	5	hoc	hoc	X
ftr-344	1089	6	intervention	intervention	NOUN
ftr-344	1089	7	by	by	ADP
ftr-344	1089	8	the	the	DET
ftr-344	1089	9	irs	irs	PROPN
ftr-344	1089	10	.	.	PUNCT
ftr-344	1090	1	the	the	DET
ftr-344	1090	2	irs	irs	PROPN
ftr-344	1090	3	has	have	AUX
ftr-344	1090	4	specified	specify	VERB
ftr-344	1090	5	on	on	ADP
ftr-344	1090	6	a	a	DET
ftr-344	1090	7	case	case	NOUN
ftr-344	1090	8	-	-	PUNCT
ftr-344	1090	9	by	by	ADP
ftr-344	1090	10	-	-	PUNCT
ftr-344	1090	11	case	case	NOUN
ftr-344	1090	12	basis	basis	NOUN
ftr-344	1090	13	what	what	PRON
ftr-344	1090	14	counts	count	VERB
ftr-344	1090	15	as	as	ADP
ftr-344	1090	16	an	an	DET
ftr-344	1090	17	accession	accession	NOUN
ftr-344	1090	18	to	to	ADP
ftr-344	1090	19	wealth	wealth	NOUN
ftr-344	1090	20	for	for	ADP
ftr-344	1090	21	purposes	purpose	NOUN
ftr-344	1090	22	of	of	ADP
ftr-344	1090	23	income	income	NOUN
ftr-344	1090	24	taxation	taxation	NOUN
ftr-344	1090	25	,	,	PUNCT
ftr-344	1090	26	and	and	CCONJ
ftr-344	1090	27	it	it	PRON
ftr-344	1090	28	has	have	AUX
ftr-344	1090	29	generally	generally	ADV
ftr-344	1090	30	done	do	VERB
ftr-344	1090	31	so	so	ADV
ftr-344	1090	32	in	in	ADP
ftr-344	1090	33	a	a	DET
ftr-344	1090	34	manner	manner	NOUN
ftr-344	1090	35	that	that	PRON
ftr-344	1090	36	respects	respect	VERB
ftr-344	1090	37	the	the	DET
ftr-344	1090	38	values	value	NOUN
ftr-344	1090	39	of	of	ADP
ftr-344	1090	40	equity	equity	NOUN
ftr-344	1090	41	and	and	CCONJ
ftr-344	1090	42	efficiency	efficiency	NOUN
ftr-344	1090	43	,	,	PUNCT
ftr-344	1090	44	along	along	ADP
ftr-344	1090	45	with	with	ADP
ftr-344	1090	46	the	the	DET
ftr-344	1090	47	equally	equally	ADV
ftr-344	1090	48	important	important	ADJ
ftr-344	1090	49	value	value	NOUN
ftr-344	1090	50	of	of	ADP
ftr-344	1090	51	administrability	administrability	NOUN
ftr-344	1090	52	.	.	PUNCT
ftr-344	1091	1	the	the	DET
ftr-344	1091	2	glenshaw	glenshaw	ADJ
ftr-344	1091	3	glass	glass	NOUN
ftr-344	1091	4	standard	standard	NOUN
ftr-344	1091	5	will	will	AUX
ftr-344	1091	6	produce	produce	VERB
ftr-344	1091	7	the	the	DET
ftr-344	1091	8	right	right	ADJ
ftr-344	1091	9	result	result	NOUN
ftr-344	1091	10	in	in	ADP
ftr-344	1091	11	those	those	DET
ftr-344	1091	12	cases	case	NOUN
ftr-344	1091	13	where	where	SCONJ
ftr-344	1091	14	the	the	DET
ftr-344	1091	15	values	value	NOUN
ftr-344	1091	16	align	align	VERB
ftr-344	1091	17	,	,	PUNCT
ftr-344	1091	18	so	so	SCONJ
ftr-344	1091	19	salary	salary	NOUN
ftr-344	1091	20	will	will	AUX
ftr-344	1091	21	be	be	AUX
ftr-344	1091	22	income	income	NOUN
ftr-344	1091	23	because	because	SCONJ
ftr-344	1091	24	treating	treat	VERB
ftr-344	1091	25	it	it	PRON
ftr-344	1091	26	as	as	SCONJ
ftr-344	1091	27	such	such	ADJ
ftr-344	1091	28	promotes	promote	VERB
ftr-344	1091	29	both	both	PRON
ftr-344	1091	30	equity	equity	NOUN
ftr-344	1091	31	and	and	CCONJ
ftr-344	1091	32	efficiency	efficiency	NOUN
ftr-344	1091	33	and	and	CCONJ
ftr-344	1091	34	is	be	AUX
ftr-344	1091	35	highly	highly	ADV
ftr-344	1091	36	administrable	administrable	ADJ
ftr-344	1091	37	.	.	PUNCT
ftr-344	1092	1	but	but	CCONJ
ftr-344	1092	2	in	in	ADP
ftr-344	1092	3	cases	case	NOUN
ftr-344	1092	4	where	where	SCONJ
ftr-344	1092	5	the	the	DET
ftr-344	1092	6	values	value	NOUN
ftr-344	1092	7	point	point	VERB
ftr-344	1092	8	in	in	ADP
ftr-344	1092	9	different	different	ADJ
ftr-344	1092	10	directions	direction	NOUN
ftr-344	1092	11	,	,	PUNCT
ftr-344	1092	12	such	such	ADJ
ftr-344	1092	13	as	as	ADP
ftr-344	1092	14	the	the	DET
ftr-344	1092	15	case	case	NOUN
ftr-344	1092	16	of	of	ADP
ftr-344	1092	17	the	the	DET
ftr-344	1092	18	client	client	NOUN
ftr-344	1092	19	who	who	PRON
ftr-344	1092	20	is	be	AUX
ftr-344	1092	21	taken	take	VERB
ftr-344	1092	22	to	to	ADP
ftr-344	1092	23	lunch	lunch	NOUN
ftr-344	1092	24	by	by	ADP
ftr-344	1092	25	her	her	PRON
ftr-344	1092	26	lawyer	lawyer	NOUN
ftr-344	1092	27	,	,	PUNCT
ftr-344	1092	28	the	the	DET
ftr-344	1092	29	irs	irs	PROPN
ftr-344	1092	30	can	can	AUX
ftr-344	1092	31	weigh	weigh	VERB
ftr-344	1092	32	equity	equity	NOUN
ftr-344	1092	33	and	and	CCONJ
ftr-344	1092	34	efficiency	efficiency	NOUN
ftr-344	1092	35	,	,	PUNCT
ftr-344	1092	36	both	both	PRON
ftr-344	1092	37	of	of	ADP
ftr-344	1092	38	which	which	PRON
ftr-344	1092	39	would	would	AUX
ftr-344	1092	40	point	point	VERB
ftr-344	1092	41	to	to	ADP
ftr-344	1092	42	income	income	NOUN
ftr-344	1092	43	,	,	PUNCT
ftr-344	1092	44	but	but	CCONJ
ftr-344	1092	45	allow	allow	VERB
ftr-344	1092	46	administrability	administrability	NOUN
ftr-344	1092	47	to	to	PART
ftr-344	1092	48	outweigh	outweigh	VERB
ftr-344	1092	49	them	they	PRON
ftr-344	1092	50	,	,	PUNCT
ftr-344	1092	51	leaving	leave	VERB
ftr-344	1092	52	itself	itself	PRON
ftr-344	1092	53	open	open	ADJ
ftr-344	1092	54	to	to	PART
ftr-344	1092	55	argue	argue	VERB
ftr-344	1092	56	income	income	NOUN
ftr-344	1092	57	when	when	SCONJ
ftr-344	1092	58	it	it	PRON
ftr-344	1092	59	senses	sense	VERB
ftr-344	1092	60	abuse	abuse	VERB
ftr-344	1092	61	,	,	PUNCT
ftr-344	1092	62	either	either	CCONJ
ftr-344	1092	63	because	because	SCONJ
ftr-344	1092	64	the	the	DET
ftr-344	1092	65	value	value	NOUN
ftr-344	1092	66	of	of	ADP
ftr-344	1092	67	the	the	DET
ftr-344	1092	68	lunch	lunch	NOUN
ftr-344	1092	69	is	be	AUX
ftr-344	1092	70	excessive	excessive	ADJ
ftr-344	1092	71	or	or	CCONJ
ftr-344	1092	72	because	because	SCONJ
ftr-344	1092	73	it	it	PRON
ftr-344	1092	74	suspects	suspect	VERB
ftr-344	1092	75	some	some	DET
ftr-344	1092	76	non	non	ADJ
ftr-344	1092	77	-	-	ADJ
ftr-344	1092	78	business	business	ADJ
ftr-344	1092	79	motivation	motivation	NOUN
ftr-344	1092	80	on	on	ADP
ftr-344	1092	81	the	the	DET
ftr-344	1092	82	part	part	NOUN
ftr-344	1092	83	of	of	ADP
ftr-344	1092	84	the	the	DET
ftr-344	1092	85	lawyer	lawyer	NOUN
ftr-344	1092	86	.	.	PUNCT
ftr-344	1093	1	moreover	moreover	ADV
ftr-344	1093	2	,	,	PUNCT
ftr-344	1093	3	with	with	ADP
ftr-344	1093	4	a	a	DET
ftr-344	1093	5	standard	standard	NOUN
ftr-344	1093	6	the	the	DET
ftr-344	1093	7	irs	irs	PROPN
ftr-344	1093	8	can	can	AUX
ftr-344	1093	9	take	take	VERB
ftr-344	1093	10	into	into	ADP
ftr-344	1093	11	account	account	NOUN
ftr-344	1093	12	non	non	ADJ
ftr-344	1093	13	-	-	ADJ
ftr-344	1093	14	economic	economic	ADJ
ftr-344	1093	15	values	value	NOUN
ftr-344	1093	16	that	that	PRON
ftr-344	1093	17	are	be	AUX
ftr-344	1093	18	not	not	PART
ftr-344	1093	19	central	central	ADJ
ftr-344	1093	20	to	to	PART
ftr-344	1093	21	tax	tax	NOUN
ftr-344	1093	22	law	law	NOUN
ftr-344	1093	23	but	but	CCONJ
ftr-344	1093	24	emerge	emerge	VERB
ftr-344	1093	25	as	as	ADV
ftr-344	1093	26	important	important	ADJ
ftr-344	1093	27	in	in	ADP
ftr-344	1093	28	specific	specific	ADJ
ftr-344	1093	29	situations	situation	NOUN
ftr-344	1093	30	-	-	PUNCT
ftr-344	1093	31	like	like	ADJ
ftr-344	1093	32	reverence	reverence	NOUN
ftr-344	1093	33	for	for	ADP
ftr-344	1093	34	the	the	DET
ftr-344	1093	35	game	game	NOUN
ftr-344	1093	36	of	of	ADP
ftr-344	1093	37	baseball	baseball	NOUN
ftr-344	1093	38	.	.	PUNCT
ftr-344	1094	1	78	78	NUM
ftr-344	1094	2	the	the	DET
ftr-344	1094	3	use	use	NOUN
ftr-344	1094	4	of	of	ADP
ftr-344	1094	5	a	a	DET
ftr-344	1094	6	standard	standard	NOUN
ftr-344	1094	7	,	,	PUNCT
ftr-344	1094	8	as	as	SCONJ
ftr-344	1094	9	exists	exist	NOUN
ftr-344	1094	10	in	in	ADP
ftr-344	1094	11	the	the	DET
ftr-344	1094	12	administered	administer	VERB
ftr-344	1094	13	definition	definition	NOUN
ftr-344	1094	14	of	of	ADP
ftr-344	1094	15	income	income	NOUN
ftr-344	1094	16	,	,	PUNCT
ftr-344	1094	17	respects	respect	VERB
ftr-344	1094	18	equity	equity	NOUN
ftr-344	1094	19	and	and	CCONJ
ftr-344	1094	20	efficiency	efficiency	NOUN
ftr-344	1094	21	.	.	PUNCT
ftr-344	1095	1	at	at	ADP
ftr-344	1095	2	the	the	DET
ftr-344	1095	3	same	same	ADJ
ftr-344	1095	4	time	time	NOUN
ftr-344	1095	5	,	,	PUNCT
ftr-344	1095	6	the	the	DET
ftr-344	1095	7	standard	standard	NOUN
ftr-344	1095	8	allows	allow	VERB
ftr-344	1095	9	for	for	ADP
ftr-344	1095	10	the	the	DET
ftr-344	1095	11	crucial	crucial	ADJ
ftr-344	1095	12	value	value	NOUN
ftr-344	1095	13	of	of	ADP
ftr-344	1095	14	administrability	administrability	NOUN
ftr-344	1095	15	by	by	ADP
ftr-344	1095	16	giving	give	VERB
ftr-344	1095	17	the	the	DET
ftr-344	1095	18	agency	agency	NOUN
ftr-344	1095	19	charged	charge	VERB
ftr-344	1095	20	with	with	ADP
ftr-344	1095	21	administering	administer	VERB
ftr-344	1095	22	the	the	DET
ftr-344	1095	23	tax	tax	NOUN
ftr-344	1095	24	law	law	NOUN
ftr-344	1095	25	,	,	PUNCT
ftr-344	1095	26	the	the	DET
ftr-344	1095	27	irs	irs	PROPN
ftr-344	1095	28	,	,	PUNCT
ftr-344	1095	29	the	the	DET
ftr-344	1095	30	ability	ability	NOUN
ftr-344	1095	31	to	to	PART
ftr-344	1095	32	weigh	weigh	VERB
ftr-344	1095	33	the	the	DET
ftr-344	1095	34	relative	relative	ADJ
ftr-344	1095	35	values	value	NOUN
ftr-344	1095	36	,	,	PUNCT
ftr-344	1095	37	including	include	VERB
ftr-344	1095	38	non	non	ADJ
ftr-344	1095	39	-	-	ADJ
ftr-344	1095	40	economic	economic	ADJ
ftr-344	1095	41	values	value	NOUN
ftr-344	1095	42	,	,	PUNCT
ftr-344	1095	43	and	and	CCONJ
ftr-344	1095	44	make	make	VERB
ftr-344	1095	45	decisions	decision	NOUN
ftr-344	1095	46	that	that	PRON
ftr-344	1095	47	reflect	reflect	VERB
ftr-344	1095	48	current	current	ADJ
ftr-344	1095	49	circumstances	circumstance	NOUN
ftr-344	1095	50	.	.	PUNCT
ftr-344	1096	1	the	the	DET
ftr-344	1096	2	very	very	ADV
ftr-344	1096	3	cloudiness	cloudiness	NOUN
ftr-344	1096	4	of	of	ADP
ftr-344	1096	5	the	the	DET
ftr-344	1096	6	definition	definition	NOUN
ftr-344	1096	7	thus	thus	ADV
ftr-344	1096	8	becomes	become	VERB
ftr-344	1096	9	its	its	PRON
ftr-344	1096	10	strength	strength	NOUN
ftr-344	1096	11	.	.	PUNCT
ftr-344	1097	1	it	it	PRON
ftr-344	1097	2	was	be	AUX
ftr-344	1097	3	justice	justice	PROPN
ftr-344	1097	4	benjamin	benjamin	PROPN
ftr-344	1097	5	cardozo	cardozo	PROPN
ftr-344	1097	6	,	,	PUNCT
ftr-344	1097	7	writing	write	VERB
ftr-344	1097	8	for	for	ADP
ftr-344	1097	9	a	a	DET
ftr-344	1097	10	unanimous	unanimous	ADJ
ftr-344	1097	11	court	court	NOUN
ftr-344	1097	12	trying	try	VERB
ftr-344	1097	13	to	to	PART
ftr-344	1097	14	define	define	VERB
ftr-344	1097	15	"	"	PUNCT
ftr-344	1097	16	ordinary	ordinary	ADJ
ftr-344	1097	17	and	and	CCONJ
ftr-344	1097	18	necessary	necessary	ADJ
ftr-344	1097	19	"	"	PUNCT
ftr-344	1097	20	in	in	ADP
ftr-344	1097	21	welch	welch	PROPN
ftr-344	1097	22	v.	v.	ADP
ftr-344	1097	23	helvering,179	helvering,179	PROPN
ftr-344	1097	24	who	who	PRON
ftr-344	1097	25	perhaps	perhaps	ADV
ftr-344	1097	26	captured	capture	VERB
ftr-344	1097	27	the	the	DET
ftr-344	1097	28	wisdom	wisdom	NOUN
ftr-344	1097	29	of	of	ADP
ftr-344	1097	30	the	the	DET
ftr-344	1097	31	structure	structure	NOUN
ftr-344	1097	32	:	:	PUNCT
ftr-344	1097	33	"	"	PUNCT
ftr-344	1097	34	the	the	DET
ftr-344	1097	35	standard	standard	NOUN
ftr-344	1097	36	set	set	VERB
ftr-344	1097	37	up	up	ADP
ftr-344	1097	38	by	by	ADP
ftr-344	1097	39	the	the	DET
ftr-344	1097	40	statute	statute	NOUN
ftr-344	1097	41	is	be	AUX
ftr-344	1097	42	not	not	PART
ftr-344	1097	43	a	a	DET
ftr-344	1097	44	rule	rule	NOUN
ftr-344	1097	45	of	of	ADP
ftr-344	1097	46	law	law	NOUN
ftr-344	1097	47	;	;	PUNCT
ftr-344	1097	48	it	it	PRON
ftr-344	1097	49	is	be	AUX
ftr-344	1097	50	rather	rather	ADV
ftr-344	1097	51	a	a	DET
ftr-344	1097	52	way	way	NOUN
ftr-344	1097	53	of	of	ADP
ftr-344	1097	54	life	life	NOUN
ftr-344	1097	55	.	.	PUNCT
ftr-344	1098	1	life	life	NOUN
ftr-344	1098	2	in	in	ADP
ftr-344	1098	3	all	all	PRON
ftr-344	1098	4	its	its	PRON
ftr-344	1098	5	fullness	fullness	NOUN
ftr-344	1098	6	must	must	AUX
ftr-344	1098	7	supply	supply	VERB
ftr-344	1098	8	the	the	DET
ftr-344	1098	9	answer	answer	NOUN
ftr-344	1098	10	to	to	ADP
ftr-344	1098	11	the	the	DET
ftr-344	1098	12	riddle	riddle	NOUN
ftr-344	1098	13	.	.	PUNCT
ftr-344	1099	1	"8	"8	NOUN
ftr-344	1099	2	o	o	PROPN
ftr-344	1099	3	supreme	supreme	PROPN
ftr-344	1099	4	court	court	PROPN
ftr-344	1099	5	's	's	PART
ftr-344	1099	6	decision	decision	NOUN
ftr-344	1099	7	in	in	ADP
ftr-344	1099	8	indopco	indopco	PROPN
ftr-344	1099	9	,	,	PUNCT
ftr-344	1099	10	inc	inc	PROPN
ftr-344	1099	11	.	.	PROPN
ftr-344	1100	1	v.	v.	PROPN
ftr-344	1100	2	comm'r	comm'r	PROPN
ftr-344	1100	3	,	,	PUNCT
ftr-344	1100	4	503	503	NUM
ftr-344	1100	5	u.s	u.s	PROPN
ftr-344	1100	6	.	.	PROPN
ftr-344	1100	7	79	79	NUM
ftr-344	1100	8	(	(	PUNCT
ftr-344	1100	9	1991	1991	NUM
ftr-344	1100	10	)	)	PUNCT
ftr-344	1100	11	,	,	PUNCT
ftr-344	1100	12	by	by	ADP
ftr-344	1100	13	issuing	issue	VERB
ftr-344	1100	14	regulations	regulation	NOUN
ftr-344	1100	15	that	that	PRON
ftr-344	1100	16	contained	contain	VERB
ftr-344	1100	17	numerous	numerous	ADJ
ftr-344	1100	18	safe	safe	ADJ
ftr-344	1100	19	harbors	harbor	NOUN
ftr-344	1100	20	and	and	CCONJ
ftr-344	1100	21	de	de	X
ftr-344	1100	22	minimis	minimis	NOUN
ftr-344	1100	23	rules	rule	NOUN
ftr-344	1100	24	,	,	PUNCT
ftr-344	1100	25	treas	treas	PROPN
ftr-344	1100	26	.	.	PUNCT
ftr-344	1101	1	reg	reg	PROPN
ftr-344	1101	2	.	.	PUNCT
ftr-344	1102	1	§	§	PROPN
ftr-344	1102	2	1.263(a	1.263(a	NUM
ftr-344	1102	3	)	)	PUNCT
ftr-344	1102	4	,	,	PUNCT
ftr-344	1102	5	and	and	CCONJ
ftr-344	1102	6	making	make	VERB
ftr-344	1102	7	entity	entity	NOUN
ftr-344	1102	8	classification	classification	NOUN
ftr-344	1102	9	elective	elective	NOUN
ftr-344	1102	10	in	in	ADP
ftr-344	1102	11	many	many	ADJ
ftr-344	1102	12	cases	case	NOUN
ftr-344	1102	13	through	through	ADP
ftr-344	1102	14	the	the	DET
ftr-344	1102	15	promulgation	promulgation	NOUN
ftr-344	1102	16	of	of	ADP
ftr-344	1102	17	the	the	DET
ftr-344	1102	18	check	check	VERB
ftr-344	1102	19	-	-	PUNCT
ftr-344	1102	20	the	the	DET
ftr-344	1102	21	-	-	PUNCT
ftr-344	1102	22	box	box	NOUN
ftr-344	1102	23	regulations	regulation	NOUN
ftr-344	1102	24	,	,	PUNCT
ftr-344	1102	25	treas	treas	PROPN
ftr-344	1102	26	.	.	PUNCT
ftr-344	1103	1	reg	reg	PROPN
ftr-344	1103	2	.	.	PUNCT
ftr-344	1104	1	§	§	PROPN
ftr-344	1104	2	301.77013	301.77013	NUM
ftr-344	1104	3	.	.	NOUN
ftr-344	1104	4	178	178	NUM
ftr-344	1104	5	.	.	PUNCT
ftr-344	1105	1	in	in	ADP
ftr-344	1105	2	his	his	PRON
ftr-344	1105	3	1992	1992	NUM
ftr-344	1105	4	h.l.a	h.l.a	NOUN
ftr-344	1105	5	.	.	PUNCT
ftr-344	1106	1	hart	hart	PROPN
ftr-344	1106	2	lecture	lecture	PROPN
ftr-344	1106	3	at	at	ADP
ftr-344	1106	4	oxford	oxford	PROPN
ftr-344	1106	5	university	university	PROPN
ftr-344	1106	6	,	,	PUNCT
ftr-344	1106	7	professor	professor	NOUN
ftr-344	1106	8	tony	tony	PROPN
ftr-344	1106	9	honor6	honor6	PROPN
ftr-344	1106	10	offered	offer	VERB
ftr-344	1106	11	a	a	DET
ftr-344	1106	12	political	political	ADJ
ftr-344	1106	13	justification	justification	NOUN
ftr-344	1106	14	for	for	ADP
ftr-344	1106	15	substituting	substitute	VERB
ftr-344	1106	16	the	the	DET
ftr-344	1106	17	will	will	NOUN
ftr-344	1106	18	of	of	ADP
ftr-344	1106	19	officials	official	NOUN
ftr-344	1106	20	for	for	ADP
ftr-344	1106	21	social	social	ADJ
ftr-344	1106	22	consensus	consensus	NOUN
ftr-344	1106	23	in	in	ADP
ftr-344	1106	24	defining	define	VERB
ftr-344	1106	25	our	our	PRON
ftr-344	1106	26	legal	legal	ADJ
ftr-344	1106	27	obligations	obligation	NOUN
ftr-344	1106	28	.	.	PUNCT
ftr-344	1107	1	tony	tony	PROPN
ftr-344	1107	2	honor6	honor6	PROPN
ftr-344	1107	3	,	,	PUNCT
ftr-344	1107	4	the	the	DET
ftr-344	1107	5	dependence	dependence	NOUN
ftr-344	1107	6	of	of	ADP
ftr-344	1107	7	morality	morality	NOUN
ftr-344	1107	8	on	on	ADP
ftr-344	1107	9	law	law	NOUN
ftr-344	1107	10	,	,	PUNCT
ftr-344	1107	11	13	13	NUM
ftr-344	1107	12	oxford	oxford	PROPN
ftr-344	1107	13	j.	j.	PROPN
ftr-344	1107	14	legal	legal	ADJ
ftr-344	1107	15	stud	stud	NOUN
ftr-344	1107	16	.	.	PUNCT
ftr-344	1108	1	1	1	NUM
ftr-344	1108	2	(	(	PUNCT
ftr-344	1108	3	1993	1993	NUM
ftr-344	1108	4	)	)	PUNCT
ftr-344	1108	5	.	.	PUNCT
ftr-344	1109	1	179	179	NUM
ftr-344	1109	2	.	.	PUNCT
ftr-344	1109	3	welch	welch	PROPN
ftr-344	1109	4	v.	v.	ADP
ftr-344	1109	5	helvering	helvering	PROPN
ftr-344	1109	6	,	,	PUNCT
ftr-344	1109	7	290	290	NUM
ftr-344	1109	8	u.s	u.s	PROPN
ftr-344	1109	9	.	.	PROPN
ftr-344	1109	10	111	111	NUM
ftr-344	1109	11	(	(	PUNCT
ftr-344	1109	12	1933	1933	NUM
ftr-344	1109	13	)	)	PUNCT
ftr-344	1109	14	.	.	PUNCT
ftr-344	1110	1	180	180	NUM
ftr-344	1110	2	.	.	PUNCT
ftr-344	1111	1	i	i	PRON
ftr-344	1111	2	d.	d.	PROPN
ftr-344	1111	3	at	at	ADP
ftr-344	1111	4	115	115	NUM
ftr-344	1111	5	.	.	PUNCT
ftr-344	1112	1	the	the	DET
ftr-344	1112	2	deep	deep	ADJ
ftr-344	1112	3	irony	irony	NOUN
ftr-344	1112	4	of	of	ADP
ftr-344	1112	5	our	our	PRON
ftr-344	1112	6	conclusion	conclusion	NOUN
ftr-344	1112	7	does	do	AUX
ftr-344	1112	8	not	not	PART
ftr-344	1112	9	escape	escape	VERB
ftr-344	1112	10	us	we	PRON
ftr-344	1112	11	.	.	PUNCT
ftr-344	1113	1	not	not	PART
ftr-344	1113	2	only	only	ADV
ftr-344	1113	3	do	do	AUX
ftr-344	1113	4	we	we	PRON
ftr-344	1113	5	know	know	VERB
ftr-344	1113	6	that	that	SCONJ
ftr-344	1113	7	the	the	DET
ftr-344	1113	8	welch	welch	PROPN
ftr-344	1113	9	opinion	opinion	NOUN
ftr-344	1113	10	is	be	AUX
ftr-344	1113	11	not	not	PART
ftr-344	1113	12	generally	generally	ADV
ftr-344	1113	13	regarded	regard	VERB
ftr-344	1113	14	with	with	ADP
ftr-344	1113	15	admiration	admiration	NOUN
ftr-344	1113	16	by	by	ADP
ftr-344	1113	17	tax	tax	NOUN
ftr-344	1113	18	lawyers	lawyer	NOUN
ftr-344	1113	19	and	and	CCONJ
ftr-344	1113	20	scholars	scholar	NOUN
ftr-344	1113	21	,	,	PUNCT
ftr-344	1113	22	but	but	CCONJ
ftr-344	1113	23	for	for	ADP
ftr-344	1113	24	decades	decade	NOUN
ftr-344	1113	25	at	at	ADP
ftr-344	1113	26	least	least	ADJ
ftr-344	1113	27	one	one	NUM
ftr-344	1113	28	of	of	ADP
ftr-344	1113	29	us	we	PRON
ftr-344	1113	30	shared	share	VERB
ftr-344	1113	31	the	the	DET
ftr-344	1113	32	deep	deep	ADJ
ftr-344	1113	33	derision	derision	NOUN
ftr-344	1113	34	in	in	ADP
ftr-344	1113	35	which	which	PRON
ftr-344	1113	36	it	it	PRON
ftr-344	1113	37	is	be	AUX
ftr-344	1113	38	held	hold	VERB
ftr-344	1113	39	.	.	PUNCT
ftr-344	1114	1	see	see	VERB
ftr-344	1114	2	,	,	PUNCT
ftr-344	1114	3	e.g.	e.g.	ADV
ftr-344	1114	4	,	,	PUNCT
ftr-344	1114	5	joel	joel	PROPN
ftr-344	1114	6	s.	s.	PROPN
ftr-344	1114	7	newman	newman	PROPN
ftr-344	1114	8	,	,	PUNCT
ftr-344	1114	9	the	the	DET
ftr-344	1114	10	story	story	NOUN
ftr-344	1114	11	of	of	ADP
ftr-344	1114	12	welch	welch	PROPN
ftr-344	1114	13	:	:	PUNCT
ftr-344	1114	14	the	the	DET
ftr-344	1114	15	use	use	NOUN
ftr-344	1114	16	(	(	PUNCT
ftr-344	1114	17	and	and	CCONJ
ftr-344	1114	18	misuse	misuse	NOUN
ftr-344	1114	19	)	)	PUNCT
ftr-344	1114	20	of	of	ADP
ftr-344	1114	21	the	the	DET
ftr-344	1114	22	"	"	PUNCT
ftr-344	1114	23	ordinary	ordinary	ADJ
ftr-344	1114	24	and	and	CCONJ
ftr-344	1114	25	necessary	necessary	ADJ
ftr-344	1114	26	"	"	PUNCT
ftr-344	1114	27	test	test	NOUN
ftr-344	1114	28	for	for	ADP
ftr-344	1114	29	deducting	deduct	VERB
ftr-344	1114	30	business	business	NOUN
ftr-344	1114	31	2011	2011	NUM
ftr-344	1114	32	]	]	PUNCT
ftr-344	1114	33	345	345	NUM
ftr-344	1114	34	florida	florida	PROPN
ftr-344	1114	35	tax	tax	NOUN
ftr-344	1114	36	review	review	NOUN
ftr-344	1114	37	what	what	PRON
ftr-344	1114	38	we	we	PRON
ftr-344	1114	39	propose	propose	VERB
ftr-344	1114	40	,	,	PUNCT
ftr-344	1114	41	that	that	SCONJ
ftr-344	1114	42	the	the	DET
ftr-344	1114	43	definition	definition	NOUN
ftr-344	1114	44	of	of	ADP
ftr-344	1114	45	income	income	NOUN
ftr-344	1114	46	be	be	AUX
ftr-344	1114	47	acknowledged	acknowledge	VERB
ftr-344	1114	48	to	to	PART
ftr-344	1114	49	be	be	AUX
ftr-344	1114	50	a	a	DET
ftr-344	1114	51	standard	standard	NOUN
ftr-344	1114	52	that	that	PRON
ftr-344	1114	53	should	should	AUX
ftr-344	1114	54	be	be	AUX
ftr-344	1114	55	interpreted	interpret	VERB
ftr-344	1114	56	in	in	ADP
ftr-344	1114	57	light	light	NOUN
ftr-344	1114	58	of	of	ADP
ftr-344	1114	59	the	the	DET
ftr-344	1114	60	values	value	NOUN
ftr-344	1114	61	-	-	PUNCT
ftr-344	1114	62	including	include	VERB
ftr-344	1114	63	noneconomic	noneconomic	ADJ
ftr-344	1114	64	values	value	NOUN
ftr-344	1114	65	-	-	PUNCT
ftr-344	1114	66	that	that	PRON
ftr-344	1114	67	animate	animate	VERB
ftr-344	1114	68	the	the	DET
ftr-344	1114	69	field	field	NOUN
ftr-344	1114	70	of	of	ADP
ftr-344	1114	71	income	income	NOUN
ftr-344	1114	72	taxation	taxation	NOUN
ftr-344	1114	73	,	,	PUNCT
ftr-344	1114	74	may	may	AUX
ftr-344	1114	75	sound	sound	VERB
ftr-344	1114	76	heretical	heretical	ADJ
ftr-344	1114	77	or	or	CCONJ
ftr-344	1114	78	even	even	ADV
ftr-344	1114	79	incoherent	incoherent	ADJ
ftr-344	1114	80	to	to	ADP
ftr-344	1114	81	the	the	DET
ftr-344	1114	82	contemporary	contemporary	ADJ
ftr-344	1114	83	scholarly	scholarly	ADJ
ftr-344	1114	84	ear	ear	NOUN
ftr-344	1114	85	,	,	PUNCT
ftr-344	1114	86	but	but	CCONJ
ftr-344	1114	87	it	it	PRON
ftr-344	1114	88	is	be	AUX
ftr-344	1114	89	not	not	PART
ftr-344	1114	90	revolutionary	revolutionary	ADJ
ftr-344	1114	91	when	when	SCONJ
ftr-344	1114	92	viewed	view	VERB
ftr-344	1114	93	in	in	ADP
ftr-344	1114	94	historical	historical	ADJ
ftr-344	1114	95	context	context	NOUN
ftr-344	1114	96	.	.	PUNCT
ftr-344	1115	1	it	it	PRON
ftr-344	1115	2	has	have	VERB
ftr-344	1115	3	a	a	DET
ftr-344	1115	4	long	long	ADJ
ftr-344	1115	5	and	and	CCONJ
ftr-344	1115	6	distinguished	distinguished	ADJ
ftr-344	1115	7	pedigree	pedigree	NOUN
ftr-344	1115	8	that	that	PRON
ftr-344	1115	9	dates	date	VERB
ftr-344	1115	10	to	to	ADP
ftr-344	1115	11	the	the	DET
ftr-344	1115	12	period	period	NOUN
ftr-344	1115	13	shortly	shortly	ADV
ftr-344	1115	14	before	before	ADP
ftr-344	1115	15	the	the	DET
ftr-344	1115	16	court	court	NOUN
ftr-344	1115	17	's	's	PART
ftr-344	1115	18	decision	decision	NOUN
ftr-344	1115	19	in	in	ADP
ftr-344	1115	20	glenshaw	glenshaw	ADJ
ftr-344	1115	21	glass	glass	NOUN
ftr-344	1115	22	and	and	CCONJ
ftr-344	1115	23	that	that	PRON
ftr-344	1115	24	was	be	AUX
ftr-344	1115	25	contained	contain	VERB
ftr-344	1115	26	in	in	ADP
ftr-344	1115	27	scholarship	scholarship	NOUN
ftr-344	1115	28	that	that	PRON
ftr-344	1115	29	was	be	AUX
ftr-344	1115	30	cited	cite	VERB
ftr-344	1115	31	by	by	ADP
ftr-344	1115	32	the	the	DET
ftr-344	1115	33	government	government	NOUN
ftr-344	1115	34	to	to	ADP
ftr-344	1115	35	the	the	DET
ftr-344	1115	36	court	court	NOUN
ftr-344	1115	37	in	in	ADP
ftr-344	1115	38	that	that	DET
ftr-344	1115	39	case.181	case.181	PROPN
ftr-344	1115	40	professors	professor	NOUN
ftr-344	1115	41	surrey	surrey	VERB
ftr-344	1115	42	and	and	CCONJ
ftr-344	1115	43	warren	warren	PROPN
ftr-344	1115	44	understood	understand	VERB
ftr-344	1115	45	that	that	SCONJ
ftr-344	1115	46	even	even	ADV
ftr-344	1115	47	the	the	DET
ftr-344	1115	48	macomber	macomber	PROPN
ftr-344	1115	49	formulation	formulation	NOUN
ftr-344	1115	50	was	be	AUX
ftr-344	1115	51	"	"	PUNCT
ftr-344	1115	52	a	a	DET
ftr-344	1115	53	generalization	generalization	NOUN
ftr-344	1115	54	rather	rather	ADV
ftr-344	1115	55	than	than	ADP
ftr-344	1115	56	a	a	DET
ftr-344	1115	57	definition	definition	NOUN
ftr-344	1115	58	"	"	PUNCT
ftr-344	1115	59	'	'	PUNCT
ftr-344	1115	60	82	82	NUM
ftr-344	1115	61	that	that	PRON
ftr-344	1115	62	failed	fail	VERB
ftr-344	1115	63	to	to	PART
ftr-344	1115	64	answer	answer	VERB
ftr-344	1115	65	questions	question	NOUN
ftr-344	1115	66	such	such	ADJ
ftr-344	1115	67	as	as	ADP
ftr-344	1115	68	whether	whether	SCONJ
ftr-344	1115	69	the	the	DET
ftr-344	1115	70	"	"	PUNCT
ftr-344	1115	71	act	act	NOUN
ftr-344	1115	72	of	of	ADP
ftr-344	1115	73	picking	pick	VERB
ftr-344	1115	74	up	up	ADP
ftr-344	1115	75	found	find	VERB
ftr-344	1115	76	money	money	NOUN
ftr-344	1115	77	[	[	X
ftr-344	1115	78	was	be	AUX
ftr-344	1115	79	]	]	X
ftr-344	1115	80	'	'	PUNCT
ftr-344	1115	81	labor"'"83	labor"'"83	NUM
ftr-344	1115	82	which	which	PRON
ftr-344	1115	83	would	would	AUX
ftr-344	1115	84	be	be	AUX
ftr-344	1115	85	captured	capture	VERB
ftr-344	1115	86	by	by	ADP
ftr-344	1115	87	the	the	DET
ftr-344	1115	88	macomber	macomber	PROPN
ftr-344	1115	89	formulation	formulation	NOUN
ftr-344	1115	90	of	of	ADP
ftr-344	1115	91	income	income	NOUN
ftr-344	1115	92	as	as	ADP
ftr-344	1115	93	"	"	PUNCT
ftr-344	1115	94	gain	gain	NOUN
ftr-344	1115	95	derived	derive	VERB
ftr-344	1115	96	from	from	ADP
ftr-344	1115	97	capital	capital	NOUN
ftr-344	1115	98	,	,	PUNCT
ftr-344	1115	99	from	from	ADP
ftr-344	1115	100	labor	labor	NOUN
ftr-344	1115	101	,	,	PUNCT
ftr-344	1115	102	or	or	CCONJ
ftr-344	1115	103	from	from	ADP
ftr-344	1115	104	both	both	PRON
ftr-344	1115	105	combined	combine	VERB
ftr-344	1115	106	.	.	PUNCT
ftr-344	1115	107	"	"	PUNCT
ftr-344	1116	1	84	84	NUM
ftr-344	1116	2	they	they	PRON
ftr-344	1116	3	acknowledged	acknowledge	VERB
ftr-344	1116	4	that	that	SCONJ
ftr-344	1116	5	the	the	DET
ftr-344	1116	6	haig	haig	PROPN
ftr-344	1116	7	-	-	PUNCT
ftr-344	1116	8	simons	simon	NOUN
ftr-344	1116	9	definition	definition	NOUN
ftr-344	1116	10	was	be	AUX
ftr-344	1116	11	too	too	ADV
ftr-344	1116	12	broad	broad	ADJ
ftr-344	1116	13	to	to	PART
ftr-344	1116	14	be	be	AUX
ftr-344	1116	15	administrable	administrable	ADJ
ftr-344	1116	16	and	and	CCONJ
ftr-344	1116	17	concluded	conclude	VERB
ftr-344	1116	18	instead	instead	ADV
ftr-344	1116	19	that	that	SCONJ
ftr-344	1116	20	the	the	DET
ftr-344	1116	21	concept	concept	NOUN
ftr-344	1116	22	of	of	ADP
ftr-344	1116	23	income	income	NOUN
ftr-344	1116	24	is	be	AUX
ftr-344	1116	25	a	a	DET
ftr-344	1116	26	flexible	flexible	ADJ
ftr-344	1116	27	one	one	NOUN
ftr-344	1116	28	,	,	PUNCT
ftr-344	1116	29	with	with	ADP
ftr-344	1116	30	the	the	DET
ftr-344	1116	31	result	result	NOUN
ftr-344	1116	32	in	in	ADP
ftr-344	1116	33	a	a	DET
ftr-344	1116	34	particular	particular	ADJ
ftr-344	1116	35	case	case	NOUN
ftr-344	1116	36	being	be	AUX
ftr-344	1116	37	determined	determine	VERB
ftr-344	1116	38	by	by	ADP
ftr-344	1116	39	the	the	DET
ftr-344	1116	40	interplay	interplay	NOUN
ftr-344	1116	41	of	of	ADP
ftr-344	1116	42	common	common	ADJ
ftr-344	1116	43	usage	usage	NOUN
ftr-344	1116	44	,	,	PUNCT
ftr-344	1116	45	accounting	accounting	NOUN
ftr-344	1116	46	concepts	concept	NOUN
ftr-344	1116	47	,	,	PUNCT
ftr-344	1116	48	administrative	administrative	ADJ
ftr-344	1116	49	goals	goal	NOUN
ftr-344	1116	50	,	,	PUNCT
ftr-344	1116	51	and	and	CCONJ
ftr-344	1116	52	finally	finally	ADV
ftr-344	1116	53	judicial	judicial	ADJ
ftr-344	1116	54	reaction	reaction	NOUN
ftr-344	1116	55	to	to	ADP
ftr-344	1116	56	these	these	DET
ftr-344	1116	57	forces	force	NOUN
ftr-344	1116	58	.	.	PUNCT
ftr-344	1117	1	each	each	DET
ftr-344	1117	2	force	force	NOUN
ftr-344	1117	3	and	and	CCONJ
ftr-344	1117	4	judicial	judicial	ADJ
ftr-344	1117	5	reaction	reaction	NOUN
ftr-344	1117	6	in	in	ADP
ftr-344	1117	7	turn	turn	NOUN
ftr-344	1117	8	reflects	reflect	VERB
ftr-344	1117	9	an	an	DET
ftr-344	1117	10	underlying	underlie	VERB
ftr-344	1117	11	judgment	judgment	NOUN
ftr-344	1117	12	as	as	ADP
ftr-344	1117	13	to	to	ADP
ftr-344	1117	14	what	what	DET
ftr-344	1117	15	types	type	NOUN
ftr-344	1117	16	of	of	ADP
ftr-344	1117	17	receipts	receipt	NOUN
ftr-344	1117	18	should	should	AUX
ftr-344	1117	19	be	be	AUX
ftr-344	1117	20	subject	subject	ADJ
ftr-344	1117	21	to	to	ADP
ftr-344	1117	22	a	a	DET
ftr-344	1117	23	tax	tax	NOUN
ftr-344	1117	24	imposed	impose	VERB
ftr-344	1117	25	on	on	ADP
ftr-344	1117	26	)	)	PUNCT
ftr-344	1117	27	1185"income	1185"income	NUM
ftr-344	1117	28	.	.	PUNCT
ftr-344	1118	1	they	they	PRON
ftr-344	1118	2	advocated	advocate	VERB
ftr-344	1118	3	"	"	PUNCT
ftr-344	1118	4	a	a	DET
ftr-344	1118	5	simple	simple	ADJ
ftr-344	1118	6	reference	reference	NOUN
ftr-344	1118	7	to	to	ADP
ftr-344	1118	8	'	'	PUNCT
ftr-344	1118	9	all	all	DET
ftr-344	1118	10	gains	gain	NOUN
ftr-344	1118	11	,	,	PUNCT
ftr-344	1118	12	profits	profit	NOUN
ftr-344	1118	13	,	,	PUNCT
ftr-344	1118	14	and	and	CCONJ
ftr-344	1118	15	income	income	NOUN
ftr-344	1118	16	,	,	PUNCT
ftr-344	1118	17	"	"	PUNCT
ftr-344	1118	18	"	"	PUNCT
ftr-344	1118	19	86	86	NUM
ftr-344	1118	20	because	because	SCONJ
ftr-344	1118	21	they	they	PRON
ftr-344	1118	22	"	"	PUNCT
ftr-344	1118	23	believed	believe	VERB
ftr-344	1118	24	that	that	SCONJ
ftr-344	1118	25	this	this	DET
ftr-344	1118	26	combination	combination	NOUN
ftr-344	1118	27	of	of	ADP
ftr-344	1118	28	wide	wide	ADJ
ftr-344	1118	29	expenses	expense	NOUN
ftr-344	1118	30	,	,	PUNCT
ftr-344	1118	31	in	in	ADP
ftr-344	1118	32	tax	tax	NOUN
ftr-344	1118	33	stories	story	NOUN
ftr-344	1118	34	197	197	NUM
ftr-344	1118	35	,	,	PUNCT
ftr-344	1118	36	205	205	NUM
ftr-344	1118	37	(	(	PUNCT
ftr-344	1118	38	2d	2d	NUM
ftr-344	1118	39	ed	ed	NOUN
ftr-344	1118	40	.	.	PROPN
ftr-344	1118	41	2009	2009	NUM
ftr-344	1118	42	)	)	PUNCT
ftr-344	1118	43	(	(	PUNCT
ftr-344	1118	44	characterizing	characterize	VERB
ftr-344	1118	45	what	what	PRON
ftr-344	1118	46	justice	justice	NOUN
ftr-344	1118	47	cardozo	cardozo	PROPN
ftr-344	1118	48	was	be	AUX
ftr-344	1118	49	doing	do	VERB
ftr-344	1118	50	as	as	ADP
ftr-344	1118	51	"	"	PUNCT
ftr-344	1118	52	whining	whine	VERB
ftr-344	1118	53	"	"	PUNCT
ftr-344	1118	54	)	)	PUNCT
ftr-344	1118	55	.	.	PUNCT
ftr-344	1119	1	although	although	SCONJ
ftr-344	1119	2	we	we	PRON
ftr-344	1119	3	agree	agree	VERB
ftr-344	1119	4	with	with	ADP
ftr-344	1119	5	professor	professor	NOUN
ftr-344	1119	6	newman	newman	PROPN
ftr-344	1119	7	that	that	SCONJ
ftr-344	1119	8	the	the	DET
ftr-344	1119	9	opinion	opinion	NOUN
ftr-344	1119	10	"	"	PUNCT
ftr-344	1119	11	long	long	ADV
ftr-344	1119	12	ago	ago	ADV
ftr-344	1119	13	should	should	AUX
ftr-344	1119	14	have	have	AUX
ftr-344	1119	15	been	be	AUX
ftr-344	1119	16	consigned	consign	VERB
ftr-344	1119	17	to	to	ADP
ftr-344	1119	18	the	the	DET
ftr-344	1119	19	judicial	judicial	ADJ
ftr-344	1119	20	scrap	scrap	NOUN
ftr-344	1119	21	heap	heap	NOUN
ftr-344	1119	22	"	"	PUNCT
ftr-344	1119	23	for	for	ADP
ftr-344	1119	24	its	its	PRON
ftr-344	1119	25	extreme	extreme	ADJ
ftr-344	1119	26	obfuscation	obfuscation	NOUN
ftr-344	1119	27	of	of	ADP
ftr-344	1119	28	the	the	DET
ftr-344	1119	29	capitalization	capitalization	NOUN
ftr-344	1119	30	doctrine	doctrine	NOUN
ftr-344	1119	31	,	,	PUNCT
ftr-344	1119	32	which	which	PRON
ftr-344	1119	33	should	should	AUX
ftr-344	1119	34	have	have	AUX
ftr-344	1119	35	served	serve	VERB
ftr-344	1119	36	as	as	ADP
ftr-344	1119	37	the	the	DET
ftr-344	1119	38	sole	sole	ADJ
ftr-344	1119	39	basis	basis	NOUN
ftr-344	1119	40	for	for	ADP
ftr-344	1119	41	deciding	decide	VERB
ftr-344	1119	42	the	the	DET
ftr-344	1119	43	case	case	NOUN
ftr-344	1119	44	,	,	PUNCT
ftr-344	1119	45	i	i	PROPN
ftr-344	1119	46	d	d	PROPN
ftr-344	1119	47	,	,	PUNCT
ftr-344	1119	48	at	at	ADP
ftr-344	1119	49	223	223	NUM
ftr-344	1119	50	,	,	PUNCT
ftr-344	1119	51	we	we	PRON
ftr-344	1119	52	are	be	AUX
ftr-344	1119	53	constrained	constrain	VERB
ftr-344	1119	54	to	to	PART
ftr-344	1119	55	conclude	conclude	VERB
ftr-344	1119	56	that	that	SCONJ
ftr-344	1119	57	despite	despite	SCONJ
ftr-344	1119	58	the	the	DET
ftr-344	1119	59	"	"	PUNCT
ftr-344	1119	60	archaic	archaic	ADJ
ftr-344	1119	61	,	,	PUNCT
ftr-344	1119	62	verbose	verbose	ADJ
ftr-344	1119	63	style	style	NOUN
ftr-344	1119	64	,	,	PUNCT
ftr-344	1119	65	"	"	PUNCT
ftr-344	1119	66	i	i	PROPN
ftr-344	1119	67	d.	d.	PROPN
ftr-344	1119	68	(	(	PUNCT
ftr-344	1119	69	quoting	quote	VERB
ftr-344	1119	70	brady	brady	PROPN
ftr-344	1119	71	coleman	coleman	PROPN
ftr-344	1119	72	,	,	PUNCT
ftr-344	1119	73	lord	lord	PROPN
ftr-344	1119	74	denning	denning	NOUN
ftr-344	1119	75	&	&	CCONJ
ftr-344	1119	76	justice	justice	PROPN
ftr-344	1119	77	cardozo	cardozo	PROPN
ftr-344	1119	78	:	:	PUNCT
ftr-344	1119	79	the	the	DET
ftr-344	1119	80	judge	judge	NOUN
ftr-344	1119	81	as	as	ADP
ftr-344	1119	82	poet	poet	NOUN
ftr-344	1119	83	-	-	PUNCT
ftr-344	1119	84	philosopher	philosopher	NOUN
ftr-344	1119	85	,	,	PUNCT
ftr-344	1119	86	32	32	NUM
ftr-344	1119	87	rutgers	rutgers	PROPN
ftr-344	1119	88	l.j	l.j	PROPN
ftr-344	1119	89	.	.	PROPN
ftr-344	1119	90	485	485	NUM
ftr-344	1119	91	(	(	PUNCT
ftr-344	1119	92	2001	2001	NUM
ftr-344	1119	93	)	)	PUNCT
ftr-344	1119	94	)	)	PUNCT
ftr-344	1119	95	,	,	PUNCT
ftr-344	1119	96	and	and	CCONJ
ftr-344	1119	97	the	the	DET
ftr-344	1119	98	charge	charge	NOUN
ftr-344	1119	99	that	that	SCONJ
ftr-344	1119	100	justice	justice	PROPN
ftr-344	1119	101	cardozo	cardozo	PROPN
ftr-344	1119	102	"	"	PUNCT
ftr-344	1119	103	sometimes	sometimes	ADV
ftr-344	1119	104	substitutes	substitute	VERB
ftr-344	1119	105	rhetorical	rhetorical	ADJ
ftr-344	1119	106	flourish	flourish	NOUN
ftr-344	1119	107	for	for	ADP
ftr-344	1119	108	analysis	analysis	NOUN
ftr-344	1119	109	,	,	PUNCT
ftr-344	1119	110	"	"	PUNCT
ftr-344	1119	111	william	william	PROPN
ftr-344	1119	112	powers	powers	PROPN
ftr-344	1119	113	,	,	PUNCT
ftr-344	1119	114	jr	jr	PROPN
ftr-344	1119	115	.	.	PROPN
ftr-344	1119	116	,	,	PUNCT
ftr-344	1119	117	thaumatrope	thaumatrope	NOUN
ftr-344	1119	118	,	,	PUNCT
ftr-344	1119	119	77	77	NUM
ftr-344	1119	120	tex	tex	PROPN
ftr-344	1119	121	.	.	PROPN
ftr-344	1119	122	l.	l.	PROPN
ftr-344	1119	123	rev	rev	PROPN
ftr-344	1119	124	.	.	PROPN
ftr-344	1119	125	1319	1319	NUM
ftr-344	1119	126	(	(	PUNCT
ftr-344	1119	127	1999	1999	NUM
ftr-344	1119	128	)	)	PUNCT
ftr-344	1119	129	(	(	PUNCT
ftr-344	1119	130	quoted	quote	VERB
ftr-344	1119	131	in	in	ADP
ftr-344	1119	132	newman	newman	PROPN
ftr-344	1119	133	,	,	PUNCT
ftr-344	1119	134	supra	supra	PROPN
ftr-344	1119	135	,	,	PUNCT
ftr-344	1119	136	at	at	ADP
ftr-344	1119	137	223	223	NUM
ftr-344	1119	138	)	)	PUNCT
ftr-344	1119	139	,	,	PUNCT
ftr-344	1119	140	justice	justice	PROPN
ftr-344	1119	141	cardozo	cardozo	PROPN
ftr-344	1119	142	nevertheless	nevertheless	ADV
ftr-344	1119	143	captured	capture	VERB
ftr-344	1119	144	the	the	DET
ftr-344	1119	145	tension	tension	NOUN
ftr-344	1119	146	and	and	CCONJ
ftr-344	1119	147	the	the	DET
ftr-344	1119	148	clash	clash	NOUN
ftr-344	1119	149	of	of	ADP
ftr-344	1119	150	values	value	NOUN
ftr-344	1119	151	it	it	PRON
ftr-344	1119	152	has	have	AUX
ftr-344	1119	153	taken	take	VERB
ftr-344	1119	154	us	we	PRON
ftr-344	1119	155	an	an	DET
ftr-344	1119	156	entire	entire	ADJ
ftr-344	1119	157	article	article	NOUN
ftr-344	1119	158	to	to	PART
ftr-344	1119	159	untangle	untangle	VERB
ftr-344	1119	160	.	.	PUNCT
ftr-344	1120	1	that	that	PRON
ftr-344	1120	2	deserves	deserve	VERB
ftr-344	1120	3	some	some	DET
ftr-344	1120	4	credit	credit	NOUN
ftr-344	1120	5	.	.	PUNCT
ftr-344	1121	1	181	181	X
ftr-344	1121	2	.	.	PUNCT
ftr-344	1122	1	see	see	VERB
ftr-344	1122	2	supra	supra	PROPN
ftr-344	1122	3	notes	note	VERB
ftr-344	1122	4	36	36	NUM
ftr-344	1122	5	-	-	SYM
ftr-344	1122	6	46	46	NUM
ftr-344	1122	7	and	and	CCONJ
ftr-344	1122	8	accompanying	accompany	VERB
ftr-344	1122	9	text	text	NOUN
ftr-344	1122	10	.	.	PUNCT
ftr-344	1123	1	182	182	NUM
ftr-344	1123	2	.	.	PUNCT
ftr-344	1124	1	surrey	surrey	PROPN
ftr-344	1124	2	&	&	CCONJ
ftr-344	1124	3	warren	warren	PROPN
ftr-344	1124	4	,	,	PUNCT
ftr-344	1124	5	supra	supra	PROPN
ftr-344	1124	6	note	note	NOUN
ftr-344	1124	7	2	2	NUM
ftr-344	1124	8	,	,	PUNCT
ftr-344	1124	9	at	at	ADP
ftr-344	1124	10	770	770	NUM
ftr-344	1124	11	.	.	NOUN
ftr-344	1124	12	183	183	NUM
ftr-344	1124	13	.	.	PUNCT
ftr-344	1125	1	i	i	PRON
ftr-344	1125	2	d.	d.	PROPN
ftr-344	1125	3	184	184	NUM
ftr-344	1125	4	.	.	PUNCT
ftr-344	1126	1	eisner	eisner	PROPN
ftr-344	1126	2	v.	v.	PROPN
ftr-344	1126	3	macomber	macomber	PROPN
ftr-344	1126	4	,	,	PUNCT
ftr-344	1126	5	252	252	NUM
ftr-344	1126	6	u.s	u.s	PROPN
ftr-344	1126	7	.	.	PROPN
ftr-344	1126	8	189	189	NUM
ftr-344	1126	9	,	,	PUNCT
ftr-344	1126	10	207	207	NUM
ftr-344	1126	11	(	(	PUNCT
ftr-344	1126	12	1920	1920	NUM
ftr-344	1126	13	)	)	PUNCT
ftr-344	1126	14	.	.	PUNCT
ftr-344	1127	1	185	185	NUM
ftr-344	1127	2	.	.	PUNCT
ftr-344	1128	1	surrey	surrey	PROPN
ftr-344	1128	2	&	&	CCONJ
ftr-344	1128	3	warren	warren	PROPN
ftr-344	1128	4	,	,	PUNCT
ftr-344	1128	5	supra	supra	PROPN
ftr-344	1128	6	note	note	NOUN
ftr-344	1128	7	2	2	NUM
ftr-344	1128	8	,	,	PUNCT
ftr-344	1128	9	at	at	ADP
ftr-344	1128	10	771	771	NUM
ftr-344	1128	11	.	.	PUNCT
ftr-344	1129	1	186	186	NUM
ftr-344	1129	2	.	.	PUNCT
ftr-344	1130	1	i	i	PRON
ftr-344	1130	2	d.	d.	PROPN
ftr-344	1130	3	346	346	NUM
ftr-344	1130	4	[	[	X
ftr-344	1130	5	vol	vol	NOUN
ftr-344	1130	6	.	.	PUNCT
ftr-344	1131	1	11:5	11:5	NUM
ftr-344	1131	2	defining	define	VERB
ftr-344	1131	3	income	income	NOUN
ftr-344	1131	4	inclusiveness	inclusiveness	NOUN
ftr-344	1131	5	and	and	CCONJ
ftr-344	1131	6	elasticity	elasticity	NOUN
ftr-344	1131	7	"	"	PUNCT
ftr-344	1131	8	offered	offer	VERB
ftr-344	1131	9	"	"	PUNCT
ftr-344	1131	10	reasonable	reasonable	ADJ
ftr-344	1131	11	certainty	certainty	NOUN
ftr-344	1131	12	for	for	ADP
ftr-344	1131	13	almost	almost	ADV
ftr-344	1131	14	all	all	PRON
ftr-344	1131	15	of	of	ADP
ftr-344	1131	16	the	the	DET
ftr-344	1131	17	area	area	NOUN
ftr-344	1131	18	and	and	CCONJ
ftr-344	1131	19	a	a	DET
ftr-344	1131	20	workable	workable	ADJ
ftr-344	1131	21	standard	standard	NOUN
ftr-344	1131	22	for	for	ADP
ftr-344	1131	23	the	the	DET
ftr-344	1131	24	application	application	NOUN
ftr-344	1131	25	of	of	ADP
ftr-344	1131	26	judicial	judicial	ADJ
ftr-344	1131	27	and	and	CCONJ
ftr-344	1131	28	administrative	administrative	ADJ
ftr-344	1131	29	common	common	ADJ
ftr-344	1131	30	sense	sense	NOUN
ftr-344	1131	31	in	in	ADP
ftr-344	1131	32	dealing	deal	VERB
ftr-344	1131	33	with	with	ADP
ftr-344	1131	34	the	the	DET
ftr-344	1131	35	infrequent	infrequent	ADJ
ftr-344	1131	36	but	but	CCONJ
ftr-344	1131	37	intriguing	intriguing	ADJ
ftr-344	1131	38	problems	problem	NOUN
ftr-344	1131	39	at	at	ADP
ftr-344	1131	40	the	the	DET
ftr-344	1131	41	periphery	periphery	NOUN
ftr-344	1131	42	.	.	PUNCT
ftr-344	1132	1	"187	"187	PROPN
ftr-344	1132	2	after	after	ADP
ftr-344	1132	3	reviewing	review	VERB
ftr-344	1132	4	some	some	PRON
ftr-344	1132	5	of	of	ADP
ftr-344	1132	6	what	what	PRON
ftr-344	1132	7	were	be	AUX
ftr-344	1132	8	then	then	ADV
ftr-344	1132	9	novel	novel	ADJ
ftr-344	1132	10	questions	question	NOUN
ftr-344	1132	11	,	,	PUNCT
ftr-344	1132	12	such	such	ADJ
ftr-344	1132	13	as	as	ADP
ftr-344	1132	14	whether	whether	SCONJ
ftr-344	1132	15	the	the	DET
ftr-344	1132	16	recovery	recovery	NOUN
ftr-344	1132	17	of	of	ADP
ftr-344	1132	18	damages	damage	NOUN
ftr-344	1132	19	for	for	ADP
ftr-344	1132	20	insider	insider	NOUN
ftr-344	1132	21	trading	trading	NOUN
ftr-344	1132	22	under	under	ADP
ftr-344	1132	23	section	section	NOUN
ftr-344	1132	24	16(b	16(b	NUM
ftr-344	1132	25	)	)	PUNCT
ftr-344	1132	26	of	of	ADP
ftr-344	1132	27	the	the	DET
ftr-344	1132	28	securities	security	NOUN
ftr-344	1132	29	exchange	exchange	PROPN
ftr-344	1132	30	act	act	NOUN
ftr-344	1132	31	were	be	AUX
ftr-344	1132	32	income	income	NOUN
ftr-344	1132	33	,	,	PUNCT
ftr-344	1132	34	they	they	PRON
ftr-344	1132	35	explained	explain	VERB
ftr-344	1132	36	that	that	SCONJ
ftr-344	1132	37	[	[	X
ftr-344	1132	38	t]he	t]he	ADJ
ftr-344	1132	39	question	question	NOUN
ftr-344	1132	40	is	be	AUX
ftr-344	1132	41	thus	thus	ADV
ftr-344	1132	42	whether	whether	SCONJ
ftr-344	1132	43	it	it	PRON
ftr-344	1132	44	is	be	AUX
ftr-344	1132	45	more	more	ADV
ftr-344	1132	46	sensible	sensible	ADJ
ftr-344	1132	47	to	to	PART
ftr-344	1132	48	have	have	VERB
ftr-344	1132	49	these	these	DET
ftr-344	1132	50	unforeseen	unforeseen	ADJ
ftr-344	1132	51	borderline	borderline	NOUN
ftr-344	1132	52	questions	question	NOUN
ftr-344	1132	53	depend	depend	VERB
ftr-344	1132	54	upon	upon	SCONJ
ftr-344	1132	55	the	the	DET
ftr-344	1132	56	construction	construction	NOUN
ftr-344	1132	57	of	of	ADP
ftr-344	1132	58	the	the	DET
ftr-344	1132	59	phrase	phrase	NOUN
ftr-344	1132	60	"	"	PUNCT
ftr-344	1132	61	gains	gain	NOUN
ftr-344	1132	62	,	,	PUNCT
ftr-344	1132	63	profits	profit	NOUN
ftr-344	1132	64	,	,	PUNCT
ftr-344	1132	65	and	and	CCONJ
ftr-344	1132	66	income	income	NOUN
ftr-344	1132	67	"	"	PUNCT
ftr-344	1132	68	or	or	CCONJ
ftr-344	1132	69	upon	upon	SCONJ
ftr-344	1132	70	a	a	DET
ftr-344	1132	71	judicial	judicial	ADJ
ftr-344	1132	72	dissection	dissection	NOUN
ftr-344	1132	73	of	of	ADP
ftr-344	1132	74	various	various	ADJ
ftr-344	1132	75	subsidiary	subsidiary	NOUN
ftr-344	1132	76	items	item	NOUN
ftr-344	1132	77	of	of	ADP
ftr-344	1132	78	income	income	NOUN
ftr-344	1132	79	.	.	PUNCT
ftr-344	1133	1	it	it	PRON
ftr-344	1133	2	is	be	AUX
ftr-344	1133	3	likely	likely	ADJ
ftr-344	1133	4	that	that	SCONJ
ftr-344	1133	5	the	the	DET
ftr-344	1133	6	former	former	ADJ
ftr-344	1133	7	would	would	AUX
ftr-344	1133	8	produce	produce	VERB
ftr-344	1133	9	a	a	DET
ftr-344	1133	10	more	more	ADV
ftr-344	1133	11	satisfactory	satisfactory	ADJ
ftr-344	1133	12	and	and	CCONJ
ftr-344	1133	13	coherent	coherent	ADJ
ftr-344	1133	14	result	result	NOUN
ftr-344	1133	15	,	,	PUNCT
ftr-344	1133	16	since	since	SCONJ
ftr-344	1133	17	the	the	DET
ftr-344	1133	18	court	court	NOUN
ftr-344	1133	19	's	's	PART
ftr-344	1133	20	attention	attention	NOUN
ftr-344	1133	21	would	would	AUX
ftr-344	1133	22	be	be	AUX
ftr-344	1133	23	focused	focus	VERB
ftr-344	1133	24	directly	directly	ADV
ftr-344	1133	25	on	on	ADP
ftr-344	1133	26	the	the	DET
ftr-344	1133	27	basic	basic	ADJ
ftr-344	1133	28	issue	issue	NOUN
ftr-344	1133	29	of	of	ADP
ftr-344	1133	30	the	the	DET
ftr-344	1133	31	desirability	desirability	NOUN
ftr-344	1133	32	of	of	ADP
ftr-344	1133	33	including	include	VERB
ftr-344	1133	34	these	these	DET
ftr-344	1133	35	borderline	borderline	NOUN
ftr-344	1133	36	items	item	NOUN
ftr-344	1133	37	within	within	ADP
ftr-344	1133	38	a	a	DET
ftr-344	1133	39	statute	statute	NOUN
ftr-344	1133	40	taxing	tax	VERB
ftr-344	1133	41	"	"	PUNCT
ftr-344	1133	42	income	income	NOUN
ftr-344	1133	43	.	.	PUNCT
ftr-344	1133	44	"	"	PUNCT
ftr-344	1134	1	in	in	ADP
ftr-344	1134	2	the	the	DET
ftr-344	1134	3	income	income	NOUN
ftr-344	1134	4	tax	tax	NOUN
ftr-344	1134	5	,	,	PUNCT
ftr-344	1134	6	as	as	ADP
ftr-344	1134	7	in	in	ADP
ftr-344	1134	8	other	other	ADJ
ftr-344	1134	9	complex	complex	ADJ
ftr-344	1134	10	legislation	legislation	NOUN
ftr-344	1134	11	,	,	PUNCT
ftr-344	1134	12	the	the	DET
ftr-344	1134	13	need	need	NOUN
ftr-344	1134	14	is	be	AUX
ftr-344	1134	15	for	for	ADP
ftr-344	1134	16	a	a	DET
ftr-344	1134	17	standard	standard	NOUN
ftr-344	1134	18	which	which	PRON
ftr-344	1134	19	will	will	AUX
ftr-344	1134	20	project	project	VERB
ftr-344	1134	21	our	our	PRON
ftr-344	1134	22	present	present	NOUN
ftr-344	1134	23	aims	aim	VERB
ftr-344	1134	24	into	into	ADP
ftr-344	1134	25	the	the	DET
ftr-344	1134	26	future	future	NOUN
ftr-344	1134	27	and	and	CCONJ
ftr-344	1134	28	serve	serve	VERB
ftr-344	1134	29	as	as	ADP
ftr-344	1134	30	the	the	DET
ftr-344	1134	31	vehicle	vehicle	NOUN
ftr-344	1134	32	for	for	ADP
ftr-344	1134	33	solving	solve	VERB
ftr-344	1134	34	the	the	DET
ftr-344	1134	35	unforeseen	unforeseen	ADJ
ftr-344	1134	36	cases	case	NOUN
ftr-344	1134	37	as	as	SCONJ
ftr-344	1134	38	they	they	PRON
ftr-344	1134	39	arise	arise	VERB
ftr-344	1134	40	.	.	PUNCT
ftr-344	1135	1	the	the	DET
ftr-344	1135	2	legislative	legislative	ADJ
ftr-344	1135	3	function	function	NOUN
ftr-344	1135	4	is	be	AUX
ftr-344	1135	5	not	not	PART
ftr-344	1135	6	denied	deny	VERB
ftr-344	1135	7	or	or	CCONJ
ftr-344	1135	8	thwarted	thwart	VERB
ftr-344	1135	9	when	when	SCONJ
ftr-344	1135	10	other	other	ADJ
ftr-344	1135	11	branches	branch	NOUN
ftr-344	1135	12	of	of	ADP
ftr-344	1135	13	the	the	DET
ftr-344	1135	14	government	government	NOUN
ftr-344	1135	15	are	be	AUX
ftr-344	1135	16	relied	rely	VERB
ftr-344	1135	17	upon	upon	SCONJ
ftr-344	1135	18	by	by	ADP
ftr-344	1135	19	congress	congress	PROPN
ftr-344	1135	20	to	to	PART
ftr-344	1135	21	perform	perform	VERB
ftr-344	1135	22	substantial	substantial	ADJ
ftr-344	1135	23	tasks	task	NOUN
ftr-344	1135	24	in	in	ADP
ftr-344	1135	25	the	the	DET
ftr-344	1135	26	application	application	NOUN
ftr-344	1135	27	of	of	ADP
ftr-344	1135	28	statutes	statute	NOUN
ftr-344	1135	29	.	.	PUNCT
ftr-344	1136	1	administration	administration	NOUN
ftr-344	1136	2	and	and	CCONJ
ftr-344	1136	3	judicial	judicial	ADJ
ftr-344	1136	4	interpretation	interpretation	NOUN
ftr-344	1136	5	are	be	AUX
ftr-344	1136	6	necessary	necessary	ADJ
ftr-344	1136	7	parts	part	NOUN
ftr-344	1136	8	of	of	ADP
ftr-344	1136	9	the	the	DET
ftr-344	1136	10	overall	overall	ADJ
ftr-344	1136	11	process	process	NOUN
ftr-344	1136	12	of	of	ADP
ftr-344	1136	13	legislation	legislation	NOUN
ftr-344	1136	14	.	.	PUNCT
ftr-344	1137	1	the	the	DET
ftr-344	1137	2	income	income	NOUN
ftr-344	1137	3	tax	tax	NOUN
ftr-344	1137	4	is	be	AUX
ftr-344	1137	5	no	no	DET
ftr-344	1137	6	exception	exception	NOUN
ftr-344	1137	7	.	.	PUNCT
ftr-344	1138	1	"	"	PUNCT
ftr-344	1138	2	'	'	PUNCT
ftr-344	1138	3	we	we	PRON
ftr-344	1138	4	could	could	AUX
ftr-344	1138	5	n't	not	PART
ftr-344	1138	6	agree	agree	VERB
ftr-344	1138	7	more	more	ADJ
ftr-344	1138	8	.	.	PUNCT
ftr-344	1139	1	because	because	SCONJ
ftr-344	1139	2	the	the	DET
ftr-344	1139	3	surrey	surrey	NOUN
ftr-344	1139	4	and	and	CCONJ
ftr-344	1139	5	warren	warren	PROPN
ftr-344	1139	6	article	article	NOUN
ftr-344	1139	7	was	be	AUX
ftr-344	1139	8	cited	cite	VERB
ftr-344	1139	9	in	in	ADP
ftr-344	1139	10	the	the	DET
ftr-344	1139	11	government	government	NOUN
ftr-344	1139	12	's	's	PART
ftr-344	1139	13	brief	brief	NOUN
ftr-344	1139	14	in	in	ADP
ftr-344	1139	15	glenshaw	glenshaw	ADJ
ftr-344	1139	16	glass	glass	NOUN
ftr-344	1139	17	and	and	CCONJ
ftr-344	1139	18	because	because	SCONJ
ftr-344	1139	19	its	its	PRON
ftr-344	1139	20	discussion	discussion	NOUN
ftr-344	1139	21	of	of	ADP
ftr-344	1139	22	the	the	DET
ftr-344	1139	23	definition	definition	NOUN
ftr-344	1139	24	of	of	ADP
ftr-344	1139	25	income	income	NOUN
ftr-344	1139	26	implicated	implicate	VERB
ftr-344	1139	27	precisely	precisely	ADV
ftr-344	1139	28	the	the	DET
ftr-344	1139	29	issue	issue	NOUN
ftr-344	1139	30	facing	face	VERB
ftr-344	1139	31	the	the	DET
ftr-344	1139	32	courtexpansion	courtexpansion	NOUN
ftr-344	1139	33	of	of	ADP
ftr-344	1139	34	the	the	DET
ftr-344	1139	35	macomber	macomber	PROPN
ftr-344	1139	36	definition	definition	NOUN
ftr-344	1139	37	-	-	PUNCT
ftr-344	1139	38	and	and	CCONJ
ftr-344	1139	39	was	be	AUX
ftr-344	1139	40	prominent	prominent	ADJ
ftr-344	1139	41	,	,	PUNCT
ftr-344	1139	42	having	having	AUX
ftr-344	1139	43	been	be	AUX
ftr-344	1139	44	placed	place	VERB
ftr-344	1139	45	at	at	ADP
ftr-344	1139	46	the	the	DET
ftr-344	1139	47	very	very	ADJ
ftr-344	1139	48	beginning	beginning	NOUN
ftr-344	1139	49	of	of	ADP
ftr-344	1139	50	the	the	DET
ftr-344	1139	51	piece	piece	NOUN
ftr-344	1139	52	,	,	PUNCT
ftr-344	1139	53	we	we	PRON
ftr-344	1139	54	believe	believe	VERB
ftr-344	1139	55	that	that	SCONJ
ftr-344	1139	56	it	it	PRON
ftr-344	1139	57	is	be	AUX
ftr-344	1139	58	likely	likely	ADJ
ftr-344	1139	59	that	that	SCONJ
ftr-344	1139	60	the	the	DET
ftr-344	1139	61	court	court	NOUN
ftr-344	1139	62	considered	consider	VERB
ftr-344	1139	63	it	it	PRON
ftr-344	1139	64	,	,	PUNCT
ftr-344	1139	65	and	and	CCONJ
ftr-344	1139	66	took	take	VERB
ftr-344	1139	67	it	it	PRON
ftr-344	1139	68	to	to	ADP
ftr-344	1139	69	heart	heart	NOUN
ftr-344	1139	70	in	in	ADP
ftr-344	1139	71	the	the	DET
ftr-344	1139	72	formulation	formulation	NOUN
ftr-344	1139	73	it	it	PRON
ftr-344	1139	74	adopted	adopt	VERB
ftr-344	1139	75	in	in	ADP
ftr-344	1139	76	that	that	DET
ftr-344	1139	77	case	case	NOUN
ftr-344	1139	78	.	.	PUNCT
ftr-344	1140	1	'8	'8	PRON
ftr-344	1141	1	9	9	NUM
ftr-344	1141	2	we	we	PRON
ftr-344	1141	3	think	think	VERB
ftr-344	1141	4	that	that	SCONJ
ftr-344	1141	5	history	history	NOUN
ftr-344	1141	6	has	have	AUX
ftr-344	1141	7	proven	prove	VERB
ftr-344	1141	8	professors	professor	NOUN
ftr-344	1141	9	surrey	surrey	VERB
ftr-344	1141	10	and	and	CCONJ
ftr-344	1141	11	warren	warren	PROPN
ftr-344	1141	12	,	,	PUNCT
ftr-344	1141	13	and	and	CCONJ
ftr-344	1141	14	later	later	ADV
ftr-344	1141	15	bittker	bittker	NOUN
ftr-344	1141	16	,	,	PUNCT
ftr-344	1141	17	right	right	INTJ
ftr-344	1141	18	.	.	PUNCT
ftr-344	1142	1	while	while	SCONJ
ftr-344	1142	2	a	a	DET
ftr-344	1142	3	definition	definition	NOUN
ftr-344	1142	4	of	of	ADP
ftr-344	1142	5	income	income	NOUN
ftr-344	1142	6	that	that	PRON
ftr-344	1142	7	is	be	AUX
ftr-344	1142	8	acknowledged	acknowledge	VERB
ftr-344	1142	9	to	to	PART
ftr-344	1142	10	be	be	AUX
ftr-344	1142	11	a	a	DET
ftr-344	1142	12	standard	standard	NOUN
ftr-344	1142	13	does	do	AUX
ftr-344	1142	14	not	not	PART
ftr-344	1142	15	fit	fit	VERB
ftr-344	1142	16	the	the	DET
ftr-344	1142	17	desire	desire	NOUN
ftr-344	1142	18	for	for	ADP
ftr-344	1142	19	technical	technical	ADJ
ftr-344	1142	20	precision	precision	NOUN
ftr-344	1142	21	that	that	PRON
ftr-344	1142	22	seems	seem	VERB
ftr-344	1142	23	to	to	PART
ftr-344	1142	24	be	be	AUX
ftr-344	1142	25	the	the	DET
ftr-344	1142	26	hallmark	hallmark	NOUN
ftr-344	1142	27	of	of	ADP
ftr-344	1142	28	so	so	ADV
ftr-344	1142	29	much	much	ADJ
ftr-344	1142	30	tax	tax	NOUN
ftr-344	1142	31	legislation	legislation	NOUN
ftr-344	1142	32	,	,	PUNCT
ftr-344	1142	33	it	it	PRON
ftr-344	1142	34	is	be	AUX
ftr-344	1142	35	not	not	PART
ftr-344	1142	36	for	for	SCONJ
ftr-344	1142	37	that	that	DET
ftr-344	1142	38	reason	reason	NOUN
ftr-344	1142	39	inapt	inapt	ADJ
ftr-344	1142	40	.	.	PUNCT
ftr-344	1142	41	187	187	NUM
ftr-344	1142	42	.	.	PUNCT
ftr-344	1143	1	i	i	PRON
ftr-344	1143	2	d.	d.	PROPN
ftr-344	1143	3	at	at	ADP
ftr-344	1143	4	772	772	NUM
ftr-344	1143	5	.	.	PUNCT
ftr-344	1144	1	188	188	NUM
ftr-344	1144	2	.	.	PUNCT
ftr-344	1145	1	i	i	PRON
ftr-344	1145	2	d.	d.	PROPN
ftr-344	1145	3	at	at	ADP
ftr-344	1145	4	773	773	NUM
ftr-344	1145	5	-	-	SYM
ftr-344	1145	6	75	75	NUM
ftr-344	1145	7	.	.	PUNCT
ftr-344	1146	1	189	189	NUM
ftr-344	1146	2	.	.	PUNCT
ftr-344	1147	1	see	see	VERB
ftr-344	1147	2	supra	supra	PROPN
ftr-344	1147	3	text	text	NOUN
ftr-344	1147	4	accompanying	accompanying	ADJ
ftr-344	1147	5	notes	note	NOUN
ftr-344	1147	6	43	43	NUM
ftr-344	1147	7	-	-	SYM
ftr-344	1147	8	46	46	NUM
ftr-344	1147	9	.	.	PUNCT
ftr-344	1148	1	2011	2011	NUM
ftr-344	1148	2	]	]	PUNCT
ftr-344	1148	3	347	347	NUM
ftr-344	1148	4	florida	florida	PROPN
ftr-344	1148	5	tax	tax	NOUN
ftr-344	1148	6	review	review	NOUN
ftr-344	1148	7	acknowledging	acknowledge	VERB
ftr-344	1148	8	that	that	SCONJ
ftr-344	1148	9	the	the	DET
ftr-344	1148	10	glenshaw	glenshaw	ADJ
ftr-344	1148	11	glass	glass	NOUN
ftr-344	1148	12	formulation	formulation	NOUN
ftr-344	1148	13	is	be	AUX
ftr-344	1148	14	not	not	PART
ftr-344	1148	15	a	a	DET
ftr-344	1148	16	rule	rule	NOUN
ftr-344	1148	17	but	but	CCONJ
ftr-344	1148	18	a	a	DET
ftr-344	1148	19	standard	standard	NOUN
ftr-344	1148	20	will	will	AUX
ftr-344	1148	21	not	not	PART
ftr-344	1148	22	land	land	VERB
ftr-344	1148	23	the	the	DET
ftr-344	1148	24	tax	tax	NOUN
ftr-344	1148	25	system	system	NOUN
ftr-344	1148	26	in	in	ADP
ftr-344	1148	27	a	a	DET
ftr-344	1148	28	quagmire	quagmire	NOUN
ftr-344	1148	29	but	but	CCONJ
ftr-344	1148	30	will	will	AUX
ftr-344	1148	31	instead	instead	ADV
ftr-344	1148	32	,	,	PUNCT
ftr-344	1148	33	like	like	ADP
ftr-344	1148	34	professor	professor	NOUN
ftr-344	1148	35	bittker	bittker	NOUN
ftr-344	1148	36	's	's	PART
ftr-344	1148	37	rejection	rejection	NOUN
ftr-344	1148	38	of	of	ADP
ftr-344	1148	39	the	the	DET
ftr-344	1148	40	ctb	ctb	NOUN
ftr-344	1148	41	as	as	ADP
ftr-344	1148	42	a	a	DET
ftr-344	1148	43	goal	goal	NOUN
ftr-344	1148	44	of	of	ADP
ftr-344	1148	45	tax	tax	NOUN
ftr-344	1148	46	reform	reform	NOUN
ftr-344	1148	47	,	,	PUNCT
ftr-344	1148	48	allow	allow	VERB
ftr-344	1148	49	a	a	DET
ftr-344	1148	50	deliberate	deliberate	ADJ
ftr-344	1148	51	examination	examination	NOUN
ftr-344	1148	52	of	of	ADP
ftr-344	1148	53	whether	whether	SCONJ
ftr-344	1148	54	a	a	DET
ftr-344	1148	55	particular	particular	ADJ
ftr-344	1148	56	item	item	NOUN
ftr-344	1148	57	ought	ought	AUX
ftr-344	1148	58	to	to	PART
ftr-344	1148	59	be	be	AUX
ftr-344	1148	60	included	include	VERB
ftr-344	1148	61	in	in	ADP
ftr-344	1148	62	the	the	DET
ftr-344	1148	63	tax	tax	NOUN
ftr-344	1148	64	base	base	NOUN
ftr-344	1148	65	.	.	PUNCT
ftr-344	1149	1	iv	iv	X
ftr-344	1149	2	.	.	PUNCT
ftr-344	1149	3	conclusion	conclusion	NOUN
ftr-344	1149	4	in	in	ADP
ftr-344	1149	5	law	law	NOUN
ftr-344	1149	6	,	,	PUNCT
ftr-344	1149	7	as	as	ADP
ftr-344	1149	8	in	in	ADP
ftr-344	1149	9	baseball	baseball	NOUN
ftr-344	1149	10	,	,	PUNCT
ftr-344	1149	11	there	there	PRON
ftr-344	1149	12	are	be	VERB
ftr-344	1149	13	rules	rule	NOUN
ftr-344	1149	14	and	and	CCONJ
ftr-344	1149	15	there	there	PRON
ftr-344	1149	16	are	be	VERB
ftr-344	1149	17	standards	standard	NOUN
ftr-344	1149	18	.	.	PUNCT
ftr-344	1150	1	the	the	DET
ftr-344	1150	2	infield	infield	NOUN
ftr-344	1150	3	fly	fly	NOUN
ftr-344	1150	4	rule	rule	NOUN
ftr-344	1150	5	is	be	AUX
ftr-344	1150	6	a	a	DET
ftr-344	1150	7	rule	rule	NOUN
ftr-344	1150	8	,	,	PUNCT
ftr-344	1150	9	but	but	CCONJ
ftr-344	1150	10	the	the	DET
ftr-344	1150	11	strike	strike	NOUN
ftr-344	1150	12	zone	zone	NOUN
ftr-344	1150	13	is	be	AUX
ftr-344	1150	14	a	a	DET
ftr-344	1150	15	standard	standard	NOUN
ftr-344	1150	16	.	.	PUNCT
ftr-344	1151	1	in	in	ADP
ftr-344	1151	2	law	law	NOUN
ftr-344	1151	3	,	,	PUNCT
ftr-344	1151	4	apparently	apparently	ADV
ftr-344	1151	5	crystalline	crystalline	ADJ
ftr-344	1151	6	rules	rule	NOUN
ftr-344	1151	7	can	can	AUX
ftr-344	1151	8	turn	turn	VERB
ftr-344	1151	9	into	into	ADP
ftr-344	1151	10	muddy	muddy	ADJ
ftr-344	1151	11	standards	standard	NOUN
ftr-344	1151	12	as	as	SCONJ
ftr-344	1151	13	they	they	PRON
ftr-344	1151	14	are	be	AUX
ftr-344	1151	15	applied	apply	VERB
ftr-344	1151	16	to	to	ADP
ftr-344	1151	17	situations	situation	NOUN
ftr-344	1151	18	in	in	ADP
ftr-344	1151	19	which	which	PRON
ftr-344	1151	20	competing	compete	VERB
ftr-344	1151	21	values	value	NOUN
ftr-344	1151	22	clash	clash	VERB
ftr-344	1151	23	.	.	PUNCT
ftr-344	1152	1	the	the	DET
ftr-344	1152	2	glenshaw	glenshaw	ADJ
ftr-344	1152	3	glass	glass	NOUN
ftr-344	1152	4	definition	definition	NOUN
ftr-344	1152	5	of	of	ADP
ftr-344	1152	6	income	income	NOUN
ftr-344	1152	7	may	may	AUX
ftr-344	1152	8	seem	seem	VERB
ftr-344	1152	9	to	to	PART
ftr-344	1152	10	provide	provide	VERB
ftr-344	1152	11	a	a	DET
ftr-344	1152	12	rule	rule	NOUN
ftr-344	1152	13	,	,	PUNCT
ftr-344	1152	14	but	but	CCONJ
ftr-344	1152	15	it	it	PRON
ftr-344	1152	16	is	be	AUX
ftr-344	1152	17	actually	actually	ADV
ftr-344	1152	18	a	a	DET
ftr-344	1152	19	standard	standard	NOUN
ftr-344	1152	20	,	,	PUNCT
ftr-344	1152	21	and	and	CCONJ
ftr-344	1152	22	the	the	DET
ftr-344	1152	23	irs	irs	PROPN
ftr-344	1152	24	is	be	AUX
ftr-344	1152	25	its	its	PRON
ftr-344	1152	26	umpire	umpire	NOUN
ftr-344	1152	27	.	.	PUNCT
ftr-344	1153	1	unlike	unlike	ADP
ftr-344	1153	2	the	the	DET
ftr-344	1153	3	umpire	umpire	NOUN
ftr-344	1153	4	,	,	PUNCT
ftr-344	1153	5	the	the	DET
ftr-344	1153	6	irs	irs	PROPN
ftr-344	1153	7	generally	generally	ADV
ftr-344	1153	8	does	do	AUX
ftr-344	1153	9	not	not	PART
ftr-344	1153	10	have	have	VERB
ftr-344	1153	11	the	the	DET
ftr-344	1153	12	last	last	ADJ
ftr-344	1153	13	word	word	NOUN
ftr-344	1153	14	.	.	PUNCT
ftr-344	1154	1	however	however	ADV
ftr-344	1154	2	,	,	PUNCT
ftr-344	1154	3	the	the	DET
ftr-344	1154	4	irs	irs	PROPN
ftr-344	1154	5	does	do	AUX
ftr-344	1154	6	call	call	VERB
ftr-344	1154	7	the	the	DET
ftr-344	1154	8	balls	ball	NOUN
ftr-344	1154	9	and	and	CCONJ
ftr-344	1154	10	strikes	strike	NOUN
ftr-344	1154	11	within	within	ADP
ftr-344	1154	12	the	the	DET
ftr-344	1154	13	zone	zone	NOUN
ftr-344	1154	14	.	.	PUNCT
ftr-344	1155	1	in	in	ADP
ftr-344	1155	2	doing	do	VERB
ftr-344	1155	3	so	so	ADV
ftr-344	1155	4	it	it	PRON
ftr-344	1155	5	weighs	weigh	VERB
ftr-344	1155	6	numbers	number	NOUN
ftr-344	1155	7	of	of	ADP
ftr-344	1155	8	factors	factor	NOUN
ftr-344	1155	9	and	and	CCONJ
ftr-344	1155	10	tries	try	VERB
ftr-344	1155	11	to	to	PART
ftr-344	1155	12	reach	reach	VERB
ftr-344	1155	13	the	the	DET
ftr-344	1155	14	right	right	ADJ
ftr-344	1155	15	result	result	NOUN
ftr-344	1155	16	:	:	PUNCT
ftr-344	1155	17	a	a	DET
ftr-344	1155	18	tax	tax	NOUN
ftr-344	1155	19	system	system	NOUN
ftr-344	1155	20	that	that	PRON
ftr-344	1155	21	is	be	AUX
ftr-344	1155	22	equitable	equitable	ADJ
ftr-344	1155	23	,	,	PUNCT
ftr-344	1155	24	efficient	efficient	ADJ
ftr-344	1155	25	,	,	PUNCT
ftr-344	1155	26	and	and	CCONJ
ftr-344	1155	27	administrable	administrable	ADJ
ftr-344	1155	28	.	.	PUNCT
ftr-344	1156	1	by	by	ADP
ftr-344	1156	2	exploring	explore	VERB
ftr-344	1156	3	the	the	DET
ftr-344	1156	4	irs	irs	PROPN
ftr-344	1156	5	's	's	PART
ftr-344	1156	6	role	role	NOUN
ftr-344	1156	7	in	in	ADP
ftr-344	1156	8	defining	define	VERB
ftr-344	1156	9	income	income	NOUN
ftr-344	1156	10	and	and	CCONJ
ftr-344	1156	11	by	by	ADP
ftr-344	1156	12	dissecting	dissect	VERB
ftr-344	1156	13	the	the	DET
ftr-344	1156	14	factors	factor	NOUN
ftr-344	1156	15	that	that	PRON
ftr-344	1156	16	make	make	VERB
ftr-344	1156	17	it	it	PRON
ftr-344	1156	18	so	so	ADV
ftr-344	1156	19	difficult	difficult	ADJ
ftr-344	1156	20	to	to	PART
ftr-344	1156	21	articulate	articulate	VERB
ftr-344	1156	22	a	a	DET
ftr-344	1156	23	clear	clear	ADJ
ftr-344	1156	24	,	,	PUNCT
ftr-344	1156	25	precise	precise	ADJ
ftr-344	1156	26	,	,	PUNCT
ftr-344	1156	27	and	and	CCONJ
ftr-344	1156	28	accurate	accurate	ADJ
ftr-344	1156	29	definition	definition	NOUN
ftr-344	1156	30	of	of	ADP
ftr-344	1156	31	the	the	DET
ftr-344	1156	32	income	income	NOUN
ftr-344	1156	33	that	that	PRON
ftr-344	1156	34	is	be	AUX
ftr-344	1156	35	taxed	tax	VERB
ftr-344	1156	36	,	,	PUNCT
ftr-344	1156	37	we	we	PRON
ftr-344	1156	38	have	have	AUX
ftr-344	1156	39	tried	try	VERB
ftr-344	1156	40	to	to	PART
ftr-344	1156	41	illuminate	illuminate	VERB
ftr-344	1156	42	the	the	DET
ftr-344	1156	43	penumbral	penumbral	ADJ
ftr-344	1156	44	area	area	NOUN
ftr-344	1156	45	where	where	SCONJ
ftr-344	1156	46	income	income	NOUN
ftr-344	1156	47	becomes	become	VERB
ftr-344	1156	48	no	no	DET
ftr-344	1156	49	-	-	PUNCT
ftr-344	1156	50	income	income	NOUN
ftr-344	1156	51	.	.	PUNCT
ftr-344	1157	1	in	in	ADP
ftr-344	1157	2	that	that	DET
ftr-344	1157	3	area	area	NOUN
ftr-344	1157	4	,	,	PUNCT
ftr-344	1157	5	economics	economic	NOUN
ftr-344	1157	6	are	be	AUX
ftr-344	1157	7	important	important	ADJ
ftr-344	1157	8	,	,	PUNCT
ftr-344	1157	9	but	but	CCONJ
ftr-344	1157	10	non	non	ADJ
ftr-344	1157	11	-	-	ADJ
ftr-344	1157	12	economic	economic	ADJ
ftr-344	1157	13	values	value	NOUN
ftr-344	1157	14	also	also	ADV
ftr-344	1157	15	count	count	VERB
ftr-344	1157	16	.	.	PUNCT
ftr-344	1158	1	economics	economic	NOUN
ftr-344	1158	2	is	be	AUX
ftr-344	1158	3	not	not	PART
ftr-344	1158	4	everything	everything	PRON
ftr-344	1158	5	.	.	PUNCT
ftr-344	1159	1	[	[	X
ftr-344	1159	2	vol	vol	X
ftr-344	1159	3	11:5348	11:5348	NUM