id	sid	tid	token	lemma	pos
ftr-360	1	1	tcharity	tcharity	NOUN
ftr-360	1	2	really	really	ADV
ftr-360	1	3	does	do	AUX
ftr-360	1	4	begin	begin	VERB
ftr-360	1	5	at	at	ADP
ftr-360	1	6	home	home	NOUN
ftr-360	1	7	:	:	PUNCT
ftr-360	1	8	florida	florida	PROPN
ftr-360	1	9	tax	tax	PROPN
ftr-360	1	10	review	review	NOUN
ftr-360	1	11	volume	volume	NOUN
ftr-360	1	12	10	10	NUM
ftr-360	1	13	2010	2010	NUM
ftr-360	1	14	number	number	NOUN
ftr-360	1	15	7	7	NUM
ftr-360	1	16	461	461	NUM
ftr-360	1	17	just	just	ADV
ftr-360	1	18	enough	enough	ADV
ftr-360	1	19	:	:	PUNCT
ftr-360	1	20	substantial	substantial	ADJ
ftr-360	1	21	performance	performance	NOUN
ftr-360	1	22	,	,	PUNCT
ftr-360	1	23	ministerial	ministerial	ADJ
ftr-360	1	24	acts	act	NOUN
ftr-360	1	25	and	and	CCONJ
ftr-360	1	26	the	the	DET
ftr-360	1	27	all	all	DET
ftr-360	1	28	events	event	NOUN
ftr-360	1	29	tests	test	VERB
ftr-360	1	30	for	for	ADP
ftr-360	1	31	income	income	NOUN
ftr-360	1	32	and	and	CCONJ
ftr-360	1	33	expense	expense	NOUN
ftr-360	1	34	accruals	accrual	NOUN
ftr-360	1	35	by	by	ADP
ftr-360	1	36	glenn	glenn	PROPN
ftr-360	1	37	walberg	walberg	PROPN
ftr-360	1	38	i.	i.	PROPN
ftr-360	1	39	introduction	introduction	PROPN
ftr-360	1	40	.............................................................................	.............................................................................	PUNCT
ftr-360	2	1	462	462	NUM
ftr-360	2	2	ii	ii	NOUN
ftr-360	2	3	.	.	PUNCT
ftr-360	3	1	constructive	constructive	ADJ
ftr-360	3	2	conditions	condition	NOUN
ftr-360	3	3	and	and	CCONJ
ftr-360	3	4	their	their	PRON
ftr-360	3	5	satisfaction	satisfaction	NOUN
ftr-360	3	6	through	through	ADP
ftr-360	3	7	substantial	substantial	ADJ
ftr-360	3	8	performance	performance	NOUN
ftr-360	3	9	...................................	...................................	PUNCT
ftr-360	3	10	464	464	NUM
ftr-360	3	11	a.	a.	NOUN
ftr-360	3	12	constructive	constructive	ADJ
ftr-360	3	13	conditions	condition	NOUN
ftr-360	3	14	to	to	PART
ftr-360	3	15	performance	performance	NOUN
ftr-360	3	16	obligations	obligation	NOUN
ftr-360	3	17	......	......	PUNCT
ftr-360	4	1	465	465	NUM
ftr-360	4	2	b.	b.	NOUN
ftr-360	4	3	the	the	DET
ftr-360	4	4	satisfaction	satisfaction	NOUN
ftr-360	4	5	of	of	ADP
ftr-360	4	6	constructive	constructive	ADJ
ftr-360	4	7	conditions	condition	NOUN
ftr-360	4	8	through	through	ADP
ftr-360	4	9	substantial	substantial	ADJ
ftr-360	4	10	performance	performance	NOUN
ftr-360	4	11	...................................................	...................................................	PUNCT
ftr-360	4	12	470	470	NUM
ftr-360	4	13	iii	iii	NOUN
ftr-360	4	14	.	.	PUNCT
ftr-360	5	1	the	the	DET
ftr-360	5	2	role	role	NOUN
ftr-360	5	3	for	for	ADP
ftr-360	5	4	substantial	substantial	ADJ
ftr-360	5	5	performance	performance	NOUN
ftr-360	5	6	in	in	ADP
ftr-360	5	7	determining	determine	VERB
ftr-360	5	8	taxable	taxable	ADJ
ftr-360	5	9	income	income	NOUN
ftr-360	5	10	........................................................................	........................................................................	PUNCT
ftr-360	5	11	474	474	NUM
ftr-360	5	12	a.	a.	NOUN
ftr-360	5	13	the	the	PRON
ftr-360	5	14	all	all	DET
ftr-360	5	15	events	event	NOUN
ftr-360	5	16	anomaly	anomaly	VERB
ftr-360	5	17	for	for	ADP
ftr-360	5	18	ministerial	ministerial	ADJ
ftr-360	5	19	acts	act	NOUN
ftr-360	5	20	....................	....................	PUNCT
ftr-360	5	21	475	475	NUM
ftr-360	5	22	b.	b.	NOUN
ftr-360	5	23	substantial	substantial	ADJ
ftr-360	5	24	performance	performance	NOUN
ftr-360	5	25	as	as	ADP
ftr-360	5	26	a	a	DET
ftr-360	5	27	justification	justification	NOUN
ftr-360	5	28	for	for	ADP
ftr-360	5	29	the	the	DET
ftr-360	5	30	ministerial	ministerial	ADJ
ftr-360	5	31	acts	act	NOUN
ftr-360	5	32	anomaly	anomaly	VERB
ftr-360	5	33	..................................................	..................................................	PUNCT
ftr-360	5	34	483	483	NUM
ftr-360	5	35	c.	c.	NOUN
ftr-360	5	36	the	the	DET
ftr-360	5	37	broader	broad	ADJ
ftr-360	5	38	role	role	NOUN
ftr-360	5	39	for	for	ADP
ftr-360	5	40	substantial	substantial	ADJ
ftr-360	5	41	performance	performance	NOUN
ftr-360	5	42	in	in	ADP
ftr-360	5	43	accrual	accrual	ADJ
ftr-360	5	44	methods	method	NOUN
ftr-360	5	45	of	of	ADP
ftr-360	5	46	accounting	accounting	NOUN
ftr-360	5	47	........................................	........................................	PUNCT
ftr-360	5	48	492	492	NUM
ftr-360	5	49	iv	iv	NOUN
ftr-360	5	50	.	.	PUNCT
ftr-360	6	1	should	should	AUX
ftr-360	6	2	the	the	DET
ftr-360	6	3	all	all	DET
ftr-360	6	4	events	event	NOUN
ftr-360	6	5	tests	test	NOUN
ftr-360	6	6	account	account	VERB
ftr-360	6	7	for	for	ADP
ftr-360	6	8	substantial	substantial	ADJ
ftr-360	6	9	performance	performance	NOUN
ftr-360	6	10	...................................................................................	...................................................................................	PUNCT
ftr-360	7	1	499	499	NUM
ftr-360	7	2	v.	v.	ADP
ftr-360	7	3	conclusion	conclusion	NOUN
ftr-360	7	4	.................................................................................	.................................................................................	PUNCT
ftr-360	8	1	503	503	NUM
ftr-360	8	2	462	462	NUM
ftr-360	8	3	florida	florida	PROPN
ftr-360	8	4	tax	tax	PROPN
ftr-360	8	5	review	review	NOUN
ftr-360	8	6	[	[	X
ftr-360	8	7	vol	vol	NOUN
ftr-360	8	8	.	.	PUNCT
ftr-360	9	1	10:7	10:7	NUM
ftr-360	9	2	just	just	ADV
ftr-360	9	3	enough	enough	ADV
ftr-360	9	4	:	:	PUNCT
ftr-360	9	5	substantial	substantial	ADJ
ftr-360	9	6	performance	performance	NOUN
ftr-360	9	7	,	,	PUNCT
ftr-360	9	8	ministerial	ministerial	ADJ
ftr-360	9	9	acts	act	NOUN
ftr-360	9	10	,	,	PUNCT
ftr-360	9	11	and	and	CCONJ
ftr-360	9	12	the	the	DET
ftr-360	9	13	all	all	DET
ftr-360	9	14	events	event	NOUN
ftr-360	9	15	tests	test	VERB
ftr-360	9	16	for	for	ADP
ftr-360	9	17	income	income	NOUN
ftr-360	9	18	and	and	CCONJ
ftr-360	9	19	expense	expense	NOUN
ftr-360	9	20	accruals	accrual	NOUN
ftr-360	9	21	by	by	ADP
ftr-360	9	22	glenn	glenn	PROPN
ftr-360	9	23	walberg	walberg	PROPN
ftr-360	9	24	*	*	PROPN
ftr-360	9	25	i.	i.	PROPN
ftr-360	9	26	introduction	introduction	NOUN
ftr-360	9	27	the	the	DET
ftr-360	9	28	tax	tax	NOUN
ftr-360	9	29	law	law	NOUN
ftr-360	9	30	sets	set	VERB
ftr-360	9	31	unrealistic	unrealistic	ADJ
ftr-360	9	32	expectations	expectation	NOUN
ftr-360	9	33	for	for	ADP
ftr-360	9	34	accruing	accrue	VERB
ftr-360	9	35	many	many	ADJ
ftr-360	9	36	income	income	NOUN
ftr-360	9	37	and	and	CCONJ
ftr-360	9	38	expense	expense	NOUN
ftr-360	9	39	items	item	NOUN
ftr-360	9	40	arising	arise	VERB
ftr-360	9	41	out	out	ADP
ftr-360	9	42	of	of	ADP
ftr-360	9	43	bilateral	bilateral	ADJ
ftr-360	9	44	contracts	contract	NOUN
ftr-360	9	45	.	.	PUNCT
ftr-360	10	1	under	under	ADP
ftr-360	10	2	an	an	DET
ftr-360	10	3	accrual	accrual	ADJ
ftr-360	10	4	method	method	NOUN
ftr-360	10	5	,	,	PUNCT
ftr-360	10	6	a	a	DET
ftr-360	10	7	taxpayer	taxpayer	NOUN
ftr-360	10	8	generally	generally	ADV
ftr-360	10	9	takes	take	VERB
ftr-360	10	10	an	an	DET
ftr-360	10	11	income	income	NOUN
ftr-360	10	12	item	item	NOUN
ftr-360	10	13	into	into	ADP
ftr-360	10	14	account	account	NOUN
ftr-360	10	15	when	when	SCONJ
ftr-360	10	16	the	the	DET
ftr-360	10	17	taxpayer	taxpayer	NOUN
ftr-360	10	18	has	have	VERB
ftr-360	10	19	a	a	DET
ftr-360	10	20	fixed	fix	VERB
ftr-360	10	21	right	right	NOUN
ftr-360	10	22	to	to	PART
ftr-360	10	23	receive	receive	VERB
ftr-360	10	24	it	it	PRON
ftr-360	10	25	and	and	CCONJ
ftr-360	10	26	takes	take	VERB
ftr-360	10	27	an	an	DET
ftr-360	10	28	expense	expense	NOUN
ftr-360	10	29	item	item	NOUN
ftr-360	10	30	into	into	ADP
ftr-360	10	31	account	account	NOUN
ftr-360	10	32	when	when	SCONJ
ftr-360	10	33	the	the	DET
ftr-360	10	34	taxpayer	taxpayer	NOUN
ftr-360	10	35	has	have	VERB
ftr-360	10	36	a	a	DET
ftr-360	10	37	fixed	fix	VERB
ftr-360	10	38	liability	liability	NOUN
ftr-360	10	39	to	to	PART
ftr-360	10	40	pay	pay	VERB
ftr-360	10	41	it.1	it.1	PROPN
ftr-360	10	42	the	the	DET
ftr-360	10	43	tax	tax	NOUN
ftr-360	10	44	law	law	NOUN
ftr-360	10	45	thus	thus	ADV
ftr-360	10	46	expects	expect	VERB
ftr-360	10	47	the	the	DET
ftr-360	10	48	taxpayer	taxpayer	NOUN
ftr-360	10	49	to	to	PART
ftr-360	10	50	determine	determine	VERB
ftr-360	10	51	when	when	SCONJ
ftr-360	10	52	all	all	DET
ftr-360	10	53	events	event	NOUN
ftr-360	10	54	have	have	AUX
ftr-360	10	55	occurred	occur	VERB
ftr-360	10	56	to	to	PART
ftr-360	10	57	make	make	VERB
ftr-360	10	58	the	the	DET
ftr-360	10	59	right	right	NOUN
ftr-360	10	60	or	or	CCONJ
ftr-360	10	61	liability	liability	NOUN
ftr-360	10	62	unconditional.2	unconditional.2	PROPN
ftr-360	10	63	the	the	DET
ftr-360	10	64	taxpayer	taxpayer	NOUN
ftr-360	10	65	might	might	AUX
ftr-360	10	66	find	find	VERB
ftr-360	10	67	this	this	DET
ftr-360	10	68	determination	determination	NOUN
ftr-360	10	69	easy	easy	ADV
ftr-360	10	70	if	if	SCONJ
ftr-360	10	71	it	it	PRON
ftr-360	10	72	were	be	AUX
ftr-360	10	73	to	to	PART
ftr-360	10	74	exchange	exchange	VERB
ftr-360	10	75	only	only	ADV
ftr-360	10	76	one	one	NUM
ftr-360	10	77	promise	promise	NOUN
ftr-360	10	78	for	for	ADP
ftr-360	10	79	one	one	NUM
ftr-360	10	80	promise	promise	NOUN
ftr-360	10	81	(	(	PUNCT
ftr-360	10	82	e.g.	e.g.	ADV
ftr-360	10	83	,	,	PUNCT
ftr-360	10	84	seller	seller	NOUN
ftr-360	10	85	only	only	ADV
ftr-360	10	86	promises	promise	NOUN
ftr-360	10	87	to	to	PART
ftr-360	10	88	perform	perform	VERB
ftr-360	10	89	services	service	NOUN
ftr-360	10	90	and	and	CCONJ
ftr-360	10	91	buyer	buyer	NOUN
ftr-360	10	92	only	only	ADV
ftr-360	10	93	promises	promise	VERB
ftr-360	10	94	to	to	PART
ftr-360	10	95	pay	pay	VERB
ftr-360	10	96	)	)	PUNCT
ftr-360	10	97	,	,	PUNCT
ftr-360	10	98	use	use	VERB
ftr-360	10	99	words	word	NOUN
ftr-360	10	100	establishing	establish	VERB
ftr-360	10	101	conditional	conditional	ADJ
ftr-360	10	102	relationships	relationship	NOUN
ftr-360	10	103	(	(	PUNCT
ftr-360	10	104	e.g.	e.g.	ADV
ftr-360	10	105	,	,	PUNCT
ftr-360	10	106	the	the	DET
ftr-360	10	107	buyer	buyer	NOUN
ftr-360	10	108	promises	promise	VERB
ftr-360	10	109	to	to	PART
ftr-360	10	110	pay	pay	VERB
ftr-360	10	111	if	if	SCONJ
ftr-360	10	112	and	and	CCONJ
ftr-360	10	113	only	only	ADV
ftr-360	10	114	if	if	SCONJ
ftr-360	10	115	the	the	DET
ftr-360	10	116	seller	seller	NOUN
ftr-360	10	117	performs	perform	VERB
ftr-360	10	118	the	the	DET
ftr-360	10	119	services	service	NOUN
ftr-360	10	120	)	)	PUNCT
ftr-360	10	121	,	,	PUNCT
ftr-360	10	122	and	and	CCONJ
ftr-360	10	123	experience	experience	VERB
ftr-360	10	124	nothing	nothing	PRON
ftr-360	10	125	short	short	ADJ
ftr-360	10	126	of	of	ADP
ftr-360	10	127	complete	complete	ADJ
ftr-360	10	128	performance	performance	NOUN
ftr-360	10	129	(	(	PUNCT
ftr-360	10	130	e.g.	e.g.	ADV
ftr-360	10	131	,	,	PUNCT
ftr-360	10	132	the	the	DET
ftr-360	10	133	seller	seller	NOUN
ftr-360	10	134	never	never	ADV
ftr-360	10	135	provides	provide	VERB
ftr-360	10	136	nonconforming	nonconforming	NOUN
ftr-360	10	137	services	service	NOUN
ftr-360	10	138	)	)	PUNCT
ftr-360	10	139	.	.	PUNCT
ftr-360	11	1	but	but	CCONJ
ftr-360	11	2	the	the	DET
ftr-360	11	3	taxpayer	taxpayer	NOUN
ftr-360	11	4	probably	probably	ADV
ftr-360	11	5	does	do	AUX
ftr-360	11	6	n’t	not	PART
ftr-360	11	7	engage	engage	VERB
ftr-360	11	8	in	in	ADP
ftr-360	11	9	those	those	DET
ftr-360	11	10	transactions	transaction	NOUN
ftr-360	11	11	very	very	ADV
ftr-360	11	12	often	often	ADV
ftr-360	11	13	.	.	PUNCT
ftr-360	12	1	for	for	ADP
ftr-360	12	2	most	most	ADJ
ftr-360	12	3	transactions	transaction	NOUN
ftr-360	12	4	,	,	PUNCT
ftr-360	12	5	the	the	DET
ftr-360	12	6	taxpayer	taxpayer	NOUN
ftr-360	12	7	will	will	AUX
ftr-360	12	8	find	find	VERB
ftr-360	12	9	it	it	PRON
ftr-360	12	10	difficult	difficult	ADJ
ftr-360	12	11	to	to	PART
ftr-360	12	12	determine	determine	VERB
ftr-360	12	13	whether	whether	SCONJ
ftr-360	12	14	all	all	DET
ftr-360	12	15	events	event	NOUN
ftr-360	12	16	have	have	AUX
ftr-360	12	17	occurred	occur	VERB
ftr-360	12	18	to	to	PART
ftr-360	12	19	fix	fix	VERB
ftr-360	12	20	rights	right	NOUN
ftr-360	12	21	and	and	CCONJ
ftr-360	12	22	liabilities	liability	NOUN
ftr-360	12	23	from	from	ADP
ftr-360	12	24	bilateral	bilateral	ADJ
ftr-360	12	25	contracts	contract	NOUN
ftr-360	12	26	.	.	PUNCT
ftr-360	13	1	for	for	ADP
ftr-360	13	2	example	example	NOUN
ftr-360	13	3	,	,	PUNCT
ftr-360	13	4	consider	consider	VERB
ftr-360	13	5	a	a	DET
ftr-360	13	6	contract	contract	NOUN
ftr-360	13	7	that	that	PRON
ftr-360	13	8	contains	contain	VERB
ftr-360	13	9	a	a	DET
ftr-360	13	10	typical	typical	ADJ
ftr-360	13	11	explicit	explicit	ADJ
ftr-360	13	12	requirement	requirement	NOUN
ftr-360	13	13	that	that	SCONJ
ftr-360	13	14	a	a	DET
ftr-360	13	15	service	service	NOUN
ftr-360	13	16	provider	provider	NOUN
ftr-360	13	17	submit	submit	VERB
ftr-360	13	18	an	an	DET
ftr-360	13	19	invoice	invoice	NOUN
ftr-360	13	20	to	to	ADP
ftr-360	13	21	a	a	DET
ftr-360	13	22	client	client	NOUN
ftr-360	13	23	to	to	PART
ftr-360	13	24	receive	receive	VERB
ftr-360	13	25	payment	payment	NOUN
ftr-360	13	26	for	for	ADP
ftr-360	13	27	rendered	render	VERB
ftr-360	13	28	services	service	NOUN
ftr-360	13	29	.	.	PUNCT
ftr-360	14	1	once	once	SCONJ
ftr-360	14	2	the	the	DET
ftr-360	14	3	services	service	NOUN
ftr-360	14	4	have	have	AUX
ftr-360	14	5	been	be	AUX
ftr-360	14	6	performed	perform	VERB
ftr-360	14	7	,	,	PUNCT
ftr-360	14	8	the	the	DET
ftr-360	14	9	accrual	accrual	ADJ
ftr-360	14	10	method	method	NOUN
ftr-360	14	11	rules	rule	NOUN
ftr-360	14	12	contemplate	contemplate	VERB
ftr-360	14	13	that	that	SCONJ
ftr-360	14	14	the	the	DET
ftr-360	14	15	parties	party	NOUN
ftr-360	14	16	will	will	AUX
ftr-360	14	17	determine	determine	VERB
ftr-360	14	18	whether	whether	SCONJ
ftr-360	14	19	the	the	DET
ftr-360	14	20	submission	submission	NOUN
ftr-360	14	21	of	of	ADP
ftr-360	14	22	the	the	DET
ftr-360	14	23	invoice	invoice	NOUN
ftr-360	14	24	represents	represent	VERB
ftr-360	14	25	an	an	DET
ftr-360	14	26	event	event	NOUN
ftr-360	14	27	that	that	PRON
ftr-360	14	28	must	must	AUX
ftr-360	14	29	occur	occur	VERB
ftr-360	14	30	to	to	PART
ftr-360	14	31	fix	fix	VERB
ftr-360	14	32	the	the	DET
ftr-360	14	33	service	service	NOUN
ftr-360	14	34	provider	provider	NOUN
ftr-360	14	35	’s	’s	PART
ftr-360	14	36	right	right	NOUN
ftr-360	14	37	to	to	AUX
ftr-360	14	38	income	income	VERB
ftr-360	14	39	and	and	CCONJ
ftr-360	14	40	the	the	DET
ftr-360	14	41	client	client	NOUN
ftr-360	14	42	’s	’s	PART
ftr-360	14	43	liability	liability	NOUN
ftr-360	14	44	to	to	PART
ftr-360	14	45	pay	pay	VERB
ftr-360	14	46	under	under	ADP
ftr-360	14	47	the	the	DET
ftr-360	14	48	contract	contract	NOUN
ftr-360	14	49	.	.	PUNCT
ftr-360	15	1	that	that	DET
ftr-360	15	2	determination	determination	NOUN
ftr-360	15	3	might	might	AUX
ftr-360	15	4	prove	prove	VERB
ftr-360	15	5	difficult	difficult	ADJ
ftr-360	15	6	because	because	SCONJ
ftr-360	15	7	some	some	DET
ftr-360	15	8	authorities	authority	NOUN
ftr-360	15	9	and	and	CCONJ
ftr-360	15	10	guidance	guidance	NOUN
ftr-360	15	11	have	have	AUX
ftr-360	15	12	disregarded	disregard	VERB
ftr-360	15	13	requirements	requirement	NOUN
ftr-360	15	14	to	to	PART
ftr-360	15	15	submit	submit	VERB
ftr-360	15	16	documentation3	documentation3	NOUN
ftr-360	15	17	∗	∗	NOUN
ftr-360	15	18	assistant	assistant	ADJ
ftr-360	15	19	professor	professor	NOUN
ftr-360	15	20	of	of	ADP
ftr-360	15	21	accounting	accounting	NOUN
ftr-360	15	22	and	and	CCONJ
ftr-360	15	23	business	business	NOUN
ftr-360	15	24	law	law	NOUN
ftr-360	15	25	,	,	PUNCT
ftr-360	15	26	university	university	PROPN
ftr-360	15	27	of	of	ADP
ftr-360	15	28	north	north	PROPN
ftr-360	15	29	carolina	carolina	PROPN
ftr-360	15	30	wilmington	wilmington	PROPN
ftr-360	15	31	.	.	PUNCT
ftr-360	16	1	1	1	X
ftr-360	16	2	.	.	X
ftr-360	16	3	see	see	VERB
ftr-360	16	4	reg	reg	NOUN
ftr-360	16	5	.	.	PUNCT
ftr-360	17	1	§	§	PROPN
ftr-360	17	2	1.446	1.446	NUM
ftr-360	17	3	-	-	NUM
ftr-360	17	4	1(c)(1)(ii)(a	1(c)(1)(ii)(a	NUM
ftr-360	17	5	)	)	PUNCT
ftr-360	17	6	(	(	PUNCT
ftr-360	17	7	as	as	SCONJ
ftr-360	17	8	amended	amend	VERB
ftr-360	17	9	in	in	ADP
ftr-360	17	10	2006	2006	NUM
ftr-360	17	11	)	)	PUNCT
ftr-360	17	12	.	.	PUNCT
ftr-360	18	1	2	2	X
ftr-360	18	2	.	.	X
ftr-360	18	3	see	see	VERB
ftr-360	18	4	i	i	PRON
ftr-360	18	5	d.	d.	PROPN
ftr-360	18	6	3	3	X
ftr-360	18	7	.	.	PUNCT
ftr-360	19	1	see	see	VERB
ftr-360	19	2	,	,	PUNCT
ftr-360	19	3	e.g.	e.g.	ADV
ftr-360	19	4	,	,	PUNCT
ftr-360	19	5	dally	dally	ADV
ftr-360	19	6	v.	v.	ADP
ftr-360	19	7	commissioner	commissioner	NOUN
ftr-360	19	8	,	,	PUNCT
ftr-360	19	9	227	227	NUM
ftr-360	19	10	f.2d	f.2d	ADP
ftr-360	19	11	724	724	NUM
ftr-360	19	12	,	,	PUNCT
ftr-360	19	13	726	726	NUM
ftr-360	19	14	(	(	PUNCT
ftr-360	19	15	9th	9th	ADJ
ftr-360	19	16	cir	cir	NOUN
ftr-360	19	17	.	.	PROPN
ftr-360	19	18	1955	1955	NUM
ftr-360	19	19	)	)	PUNCT
ftr-360	19	20	(	(	PUNCT
ftr-360	19	21	“	"	PUNCT
ftr-360	19	22	this	this	DET
ftr-360	19	23	mere	mere	ADJ
ftr-360	19	24	mechanical	mechanical	ADJ
ftr-360	19	25	act	act	NOUN
ftr-360	19	26	of	of	ADP
ftr-360	19	27	making	make	VERB
ftr-360	19	28	out	out	ADP
ftr-360	19	29	the	the	DET
ftr-360	19	30	necessary	necessary	ADJ
ftr-360	19	31	voucher	voucher	NOUN
ftr-360	19	32	did	do	AUX
ftr-360	19	33	not	not	PART
ftr-360	19	34	operate	operate	VERB
ftr-360	19	35	to	to	PART
ftr-360	19	36	postpone	postpone	VERB
ftr-360	19	37	the	the	DET
ftr-360	19	38	accrual	accrual	ADJ
ftr-360	19	39	of	of	ADP
ftr-360	19	40	the	the	DET
ftr-360	19	41	sum	sum	NOUN
ftr-360	19	42	which	which	PRON
ftr-360	19	43	had	have	AUX
ftr-360	19	44	been	be	AUX
ftr-360	19	45	earned	earn	VERB
ftr-360	19	46	.	.	PUNCT
ftr-360	19	47	”	"	PUNCT
ftr-360	19	48	)	)	PUNCT
ftr-360	20	1	(	(	PUNCT
ftr-360	20	2	citing	cite	VERB
ftr-360	20	3	commissioner	commissioner	NOUN
ftr-360	20	4	v.	v.	ADP
ftr-360	20	5	dumari	dumari	PROPN
ftr-360	20	6	textile	textile	PROPN
ftr-360	20	7	co.	co.	PROPN
ftr-360	20	8	,	,	PUNCT
ftr-360	20	9	142	142	NUM
ftr-360	20	10	f.2d	f.2d	NOUN
ftr-360	20	11	897	897	NUM
ftr-360	20	12	,	,	PUNCT
ftr-360	20	13	899	899	NUM
ftr-360	20	14	-	-	SYM
ftr-360	20	15	900	900	NUM
ftr-360	20	16	(	(	PUNCT
ftr-360	20	17	2d	2d	NUM
ftr-360	20	18	cir	cir	NOUN
ftr-360	20	19	.	.	PUNCT
ftr-360	20	20	1944	1944	NUM
ftr-360	20	21	)	)	PUNCT
ftr-360	20	22	)	)	PUNCT
ftr-360	20	23	;	;	PUNCT
ftr-360	20	24	frank	frank	PROPN
ftr-360	20	25	’s	’s	PART
ftr-360	20	26	casing	case	VERB
ftr-360	20	27	crew	crew	NOUN
ftr-360	20	28	&	&	CCONJ
ftr-360	20	29	rental	rental	ADJ
ftr-360	20	30	tools	tool	NOUN
ftr-360	20	31	,	,	PUNCT
ftr-360	20	32	inc	inc	PROPN
ftr-360	20	33	.	.	PROPN
ftr-360	20	34	v.	v.	PROPN
ftr-360	21	1	commissioner	commissioner	PROPN
ftr-360	21	2	,	,	PUNCT
ftr-360	21	3	t.c	t.c	PROPN
ftr-360	21	4	.	.	PROPN
ftr-360	21	5	memo	memo	NOUN
ftr-360	21	6	1996	1996	NUM
ftr-360	21	7	-	-	SYM
ftr-360	21	8	413	413	NUM
ftr-360	21	9	,	,	PUNCT
ftr-360	21	10	72	72	NUM
ftr-360	21	11	t.c.m	t.c.m	NOUN
ftr-360	21	12	.	.	PUNCT
ftr-360	22	1	(	(	PUNCT
ftr-360	22	2	cch	cch	NOUN
ftr-360	22	3	)	)	PUNCT
ftr-360	22	4	611	611	NUM
ftr-360	22	5	,	,	PUNCT
ftr-360	22	6	612	612	NUM
ftr-360	22	7	-	-	SYM
ftr-360	22	8	13	13	NUM
ftr-360	22	9	(	(	PUNCT
ftr-360	22	10	1996	1996	NUM
ftr-360	22	11	)	)	PUNCT
ftr-360	22	12	(	(	PUNCT
ftr-360	22	13	“	"	PUNCT
ftr-360	22	14	petitioner	petitioner	NOUN
ftr-360	22	15	must	must	AUX
ftr-360	22	16	accrue	accrue	VERB
ftr-360	22	17	income	income	NOUN
ftr-360	22	18	from	from	ADP
ftr-360	22	19	the	the	DET
ftr-360	22	20	goods	good	NOUN
ftr-360	22	21	and	and	CCONJ
ftr-360	22	22	services	service	NOUN
ftr-360	22	23	in	in	ADP
ftr-360	22	24	the	the	DET
ftr-360	22	25	taxable	taxable	ADJ
ftr-360	22	26	year	year	NOUN
ftr-360	22	27	in	in	ADP
ftr-360	22	28	which	which	PRON
ftr-360	22	29	performance	performance	NOUN
ftr-360	22	30	occurs	occur	VERB
ftr-360	22	31	,	,	PUNCT
ftr-360	22	32	and	and	CCONJ
ftr-360	22	33	it	it	PRON
ftr-360	22	34	can	can	AUX
ftr-360	22	35	not	not	PART
ftr-360	22	36	wait	wait	VERB
ftr-360	22	37	until	until	ADP
ftr-360	22	38	the	the	DET
ftr-360	22	39	year	year	NOUN
ftr-360	22	40	in	in	ADP
ftr-360	22	41	which	which	PRON
ftr-360	22	42	2010	2010	NUM
ftr-360	22	43	]	]	PUNCT
ftr-360	22	44	just	just	ADV
ftr-360	22	45	enough	enough	ADV
ftr-360	22	46	:	:	PUNCT
ftr-360	22	47	substantial	substantial	ADJ
ftr-360	22	48	performance	performance	NOUN
ftr-360	22	49	,	,	PUNCT
ftr-360	22	50	ministerial	ministerial	ADJ
ftr-360	22	51	acts	act	VERB
ftr-360	22	52	463	463	NUM
ftr-360	22	53	whereas	whereas	SCONJ
ftr-360	22	54	others	other	NOUN
ftr-360	22	55	have	have	AUX
ftr-360	22	56	treated	treat	VERB
ftr-360	22	57	the	the	DET
ftr-360	22	58	satisfaction	satisfaction	NOUN
ftr-360	22	59	of	of	ADP
ftr-360	22	60	such	such	ADJ
ftr-360	22	61	requirements	requirement	NOUN
ftr-360	22	62	as	as	ADP
ftr-360	22	63	a	a	DET
ftr-360	22	64	prerequisite	prerequisite	NOUN
ftr-360	22	65	to	to	ADP
ftr-360	22	66	any	any	DET
ftr-360	22	67	finding	finding	NOUN
ftr-360	22	68	of	of	ADP
ftr-360	22	69	fixed	fix	VERB
ftr-360	22	70	rights	right	NOUN
ftr-360	22	71	and	and	CCONJ
ftr-360	22	72	liabilities.4	liabilities.4	PROPN
ftr-360	22	73	aside	aside	ADV
ftr-360	22	74	from	from	ADP
ftr-360	22	75	raising	raise	VERB
ftr-360	22	76	questions	question	NOUN
ftr-360	22	77	about	about	ADP
ftr-360	22	78	how	how	SCONJ
ftr-360	22	79	to	to	PART
ftr-360	22	80	reconcile	reconcile	VERB
ftr-360	22	81	the	the	DET
ftr-360	22	82	authorities	authority	NOUN
ftr-360	22	83	and	and	CCONJ
ftr-360	22	84	guidance	guidance	NOUN
ftr-360	22	85	,	,	PUNCT
ftr-360	22	86	the	the	DET
ftr-360	22	87	differences	difference	NOUN
ftr-360	22	88	in	in	ADP
ftr-360	22	89	treatment	treatment	NOUN
ftr-360	22	90	highlight	highlight	VERB
ftr-360	22	91	a	a	DET
ftr-360	22	92	larger	large	ADJ
ftr-360	22	93	issue	issue	NOUN
ftr-360	22	94	that	that	SCONJ
ftr-360	22	95	tax	tax	NOUN
ftr-360	22	96	accounting	accounting	NOUN
ftr-360	22	97	rules	rule	NOUN
ftr-360	22	98	occasionally	occasionally	ADV
ftr-360	22	99	require	require	VERB
ftr-360	22	100	,	,	PUNCT
ftr-360	22	101	but	but	CCONJ
ftr-360	22	102	do	do	AUX
ftr-360	22	103	not	not	PART
ftr-360	22	104	always	always	ADV
ftr-360	22	105	permit	permit	VERB
ftr-360	22	106	—	—	PUNCT
ftr-360	22	107	accruals	accrual	NOUN
ftr-360	22	108	prior	prior	ADV
ftr-360	22	109	to	to	ADP
ftr-360	22	110	the	the	DET
ftr-360	22	111	full	full	ADJ
ftr-360	22	112	performance	performance	NOUN
ftr-360	22	113	of	of	ADP
ftr-360	22	114	all	all	DET
ftr-360	22	115	promises	promise	NOUN
ftr-360	22	116	contained	contain	VERB
ftr-360	22	117	in	in	ADP
ftr-360	22	118	bilateral	bilateral	ADJ
ftr-360	22	119	contracts	contract	NOUN
ftr-360	22	120	.	.	PUNCT
ftr-360	23	1	as	as	ADP
ftr-360	23	2	a	a	DET
ftr-360	23	3	consequence	consequence	NOUN
ftr-360	23	4	,	,	PUNCT
ftr-360	23	5	taxpayers	taxpayer	NOUN
ftr-360	23	6	need	need	VERB
ftr-360	23	7	to	to	PART
ftr-360	23	8	consider	consider	VERB
ftr-360	23	9	whether	whether	SCONJ
ftr-360	23	10	the	the	DET
ftr-360	23	11	occurrence	occurrence	NOUN
ftr-360	23	12	of	of	ADP
ftr-360	23	13	substantial	substantial	ADJ
ftr-360	23	14	performance	performance	NOUN
ftr-360	23	15	,	,	PUNCT
ftr-360	23	16	rather	rather	ADV
ftr-360	23	17	than	than	ADP
ftr-360	23	18	full	full	ADJ
ftr-360	23	19	performance	performance	NOUN
ftr-360	23	20	,	,	PUNCT
ftr-360	23	21	represents	represent	VERB
ftr-360	23	22	the	the	DET
ftr-360	23	23	last	last	ADJ
ftr-360	23	24	event	event	NOUN
ftr-360	23	25	that	that	PRON
ftr-360	23	26	must	must	AUX
ftr-360	23	27	occur	occur	VERB
ftr-360	23	28	to	to	PART
ftr-360	23	29	fix	fix	VERB
ftr-360	23	30	rights	right	NOUN
ftr-360	23	31	and	and	CCONJ
ftr-360	23	32	liabilities	liability	NOUN
ftr-360	23	33	for	for	ADP
ftr-360	23	34	tax	tax	NOUN
ftr-360	23	35	purposes	purpose	NOUN
ftr-360	23	36	.	.	PUNCT
ftr-360	24	1	this	this	DET
ftr-360	24	2	article	article	NOUN
ftr-360	24	3	explores	explore	VERB
ftr-360	24	4	the	the	DET
ftr-360	24	5	role	role	NOUN
ftr-360	24	6	of	of	ADP
ftr-360	24	7	substantial	substantial	ADJ
ftr-360	24	8	performance	performance	NOUN
ftr-360	24	9	under	under	ADP
ftr-360	24	10	the	the	DET
ftr-360	24	11	all	all	DET
ftr-360	24	12	events	event	NOUN
ftr-360	24	13	tests	test	NOUN
ftr-360	24	14	of	of	ADP
ftr-360	24	15	sections	section	NOUN
ftr-360	24	16	451	451	NUM
ftr-360	24	17	and	and	CCONJ
ftr-360	24	18	461	461	NUM
ftr-360	24	19	by	by	ADP
ftr-360	24	20	placing	place	VERB
ftr-360	24	21	particular	particular	ADJ
ftr-360	24	22	emphasis	emphasis	NOUN
ftr-360	24	23	on	on	ADP
ftr-360	24	24	its	its	PRON
ftr-360	24	25	application	application	NOUN
ftr-360	24	26	to	to	ADP
ftr-360	24	27	ministerial	ministerial	ADJ
ftr-360	24	28	acts	act	NOUN
ftr-360	24	29	.	.	PUNCT
ftr-360	25	1	because	because	SCONJ
ftr-360	25	2	these	these	DET
ftr-360	25	3	code	code	NOUN
ftr-360	25	4	sections	section	NOUN
ftr-360	25	5	focus	focus	VERB
ftr-360	25	6	on	on	ADP
ftr-360	25	7	unconditional	unconditional	ADJ
ftr-360	25	8	rights	right	NOUN
ftr-360	25	9	and	and	CCONJ
ftr-360	25	10	liabilities	liability	NOUN
ftr-360	25	11	,	,	PUNCT
ftr-360	25	12	part	part	PROPN
ftr-360	25	13	ii	ii	PROPN
ftr-360	25	14	starts	start	VERB
ftr-360	25	15	with	with	ADP
ftr-360	25	16	a	a	DET
ftr-360	25	17	discussion	discussion	NOUN
ftr-360	25	18	of	of	ADP
ftr-360	25	19	conditions	condition	NOUN
ftr-360	25	20	constructed	construct	VERB
ftr-360	25	21	by	by	ADP
ftr-360	25	22	courts	court	NOUN
ftr-360	25	23	to	to	PART
ftr-360	25	24	preserve	preserve	VERB
ftr-360	25	25	expectations	expectation	NOUN
ftr-360	25	26	and	and	CCONJ
ftr-360	25	27	avoid	avoid	VERB
ftr-360	25	28	forfeitures	forfeiture	NOUN
ftr-360	25	29	in	in	ADP
ftr-360	25	30	accordance	accordance	NOUN
ftr-360	25	31	with	with	ADP
ftr-360	25	32	promises	promise	NOUN
ftr-360	25	33	contained	contain	VERB
ftr-360	25	34	in	in	ADP
ftr-360	25	35	bilateral	bilateral	ADJ
ftr-360	25	36	contracts	contract	NOUN
ftr-360	25	37	.	.	PUNCT
ftr-360	26	1	this	this	DET
ftr-360	26	2	discussion	discussion	NOUN
ftr-360	26	3	of	of	ADP
ftr-360	26	4	contract	contract	NOUN
ftr-360	26	5	law	law	NOUN
ftr-360	26	6	then	then	ADV
ftr-360	26	7	describes	describe	VERB
ftr-360	26	8	why	why	SCONJ
ftr-360	26	9	,	,	PUNCT
ftr-360	26	10	in	in	ADP
ftr-360	26	11	response	response	NOUN
ftr-360	26	12	to	to	ADP
ftr-360	26	13	additional	additional	ADJ
ftr-360	26	14	concerns	concern	NOUN
ftr-360	26	15	about	about	ADP
ftr-360	26	16	fairness	fairness	NOUN
ftr-360	26	17	,	,	PUNCT
ftr-360	26	18	courts	court	NOUN
ftr-360	26	19	treat	treat	VERB
ftr-360	26	20	the	the	DET
ftr-360	26	21	substantial	substantial	ADJ
ftr-360	26	22	performance	performance	NOUN
ftr-360	26	23	of	of	ADP
ftr-360	26	24	certain	certain	ADJ
ftr-360	26	25	promises	promise	NOUN
ftr-360	26	26	as	as	ADP
ftr-360	26	27	satisfying	satisfy	VERB
ftr-360	26	28	the	the	DET
ftr-360	26	29	conditions	condition	NOUN
ftr-360	26	30	that	that	PRON
ftr-360	26	31	the	the	DET
ftr-360	26	32	courts	court	NOUN
ftr-360	26	33	construct	construct	VERB
ftr-360	26	34	.	.	PUNCT
ftr-360	27	1	the	the	DET
ftr-360	27	2	discussion	discussion	NOUN
ftr-360	27	3	illustrates	illustrate	VERB
ftr-360	27	4	how	how	SCONJ
ftr-360	27	5	a	a	DET
ftr-360	27	6	party	party	NOUN
ftr-360	27	7	’s	’s	PART
ftr-360	27	8	substantial	substantial	ADJ
ftr-360	27	9	performance	performance	NOUN
ftr-360	27	10	,	,	PUNCT
ftr-360	27	11	rather	rather	ADV
ftr-360	27	12	than	than	ADP
ftr-360	27	13	full	full	ADJ
ftr-360	27	14	performance	performance	NOUN
ftr-360	27	15	,	,	PUNCT
ftr-360	27	16	can	can	AUX
ftr-360	27	17	establish	establish	VERB
ftr-360	27	18	unconditional	unconditional	ADJ
ftr-360	27	19	rights	right	NOUN
ftr-360	27	20	and	and	CCONJ
ftr-360	27	21	obligations	obligation	NOUN
ftr-360	27	22	under	under	ADP
ftr-360	27	23	a	a	DET
ftr-360	27	24	contract	contract	NOUN
ftr-360	27	25	.	.	PUNCT
ftr-360	28	1	it	it	PRON
ftr-360	28	2	invoices	invoice	VERB
ftr-360	28	3	its	its	PRON
ftr-360	28	4	customer	customer	NOUN
ftr-360	28	5	.	.	PUNCT
ftr-360	28	6	”	"	PUNCT
ftr-360	28	7	)	)	PUNCT
ftr-360	28	8	;	;	PUNCT
ftr-360	28	9	rev	rev	PROPN
ftr-360	28	10	.	.	PROPN
ftr-360	29	1	rul	rul	NOUN
ftr-360	29	2	.	.	PUNCT
ftr-360	30	1	98	98	NUM
ftr-360	30	2	-	-	SYM
ftr-360	30	3	39	39	NUM
ftr-360	30	4	,	,	PUNCT
ftr-360	30	5	1998	1998	NUM
ftr-360	30	6	-	-	SYM
ftr-360	30	7	2	2	NUM
ftr-360	30	8	c.b	c.b	PROPN
ftr-360	30	9	.	.	PROPN
ftr-360	30	10	198	198	NUM
ftr-360	30	11	(	(	PUNCT
ftr-360	30	12	“	"	PUNCT
ftr-360	30	13	y	y	PROPN
ftr-360	30	14	’s	’s	ADJ
ftr-360	30	15	submission	submission	NOUN
ftr-360	30	16	of	of	ADP
ftr-360	30	17	a	a	DET
ftr-360	30	18	claim	claim	NOUN
ftr-360	30	19	form	form	NOUN
ftr-360	30	20	and	and	CCONJ
ftr-360	30	21	proofs	proof	NOUN
ftr-360	30	22	of	of	ADP
ftr-360	30	23	performance	performance	NOUN
ftr-360	30	24	.	.	PUNCT
ftr-360	30	25	.	.	PUNCT
ftr-360	31	1	.	.	PUNCT
ftr-360	32	1	is	be	AUX
ftr-360	32	2	merely	merely	ADV
ftr-360	32	3	the	the	DET
ftr-360	32	4	mechanism	mechanism	NOUN
ftr-360	32	5	by	by	ADP
ftr-360	32	6	which	which	PRON
ftr-360	32	7	y	y	PROPN
ftr-360	32	8	requests	request	VERB
ftr-360	32	9	payment	payment	NOUN
ftr-360	32	10	for	for	ADP
ftr-360	32	11	advertising	advertising	NOUN
ftr-360	32	12	services	service	NOUN
ftr-360	32	13	already	already	ADV
ftr-360	32	14	performed	perform	VERB
ftr-360	32	15	.	.	PUNCT
ftr-360	33	1	thus	thus	ADV
ftr-360	33	2	,	,	PUNCT
ftr-360	33	3	similar	similar	ADJ
ftr-360	33	4	to	to	ADP
ftr-360	33	5	dally	dally	ADV
ftr-360	33	6	and	and	CCONJ
ftr-360	33	7	frank	frank	PROPN
ftr-360	33	8	’s	’s	PART
ftr-360	33	9	casing	casing	NOUN
ftr-360	33	10	,	,	PUNCT
ftr-360	33	11	y	y	PROPN
ftr-360	33	12	’s	’s	ADJ
ftr-360	33	13	submission	submission	NOUN
ftr-360	33	14	of	of	ADP
ftr-360	33	15	the	the	DET
ftr-360	33	16	claim	claim	NOUN
ftr-360	33	17	form	form	NOUN
ftr-360	33	18	and	and	CCONJ
ftr-360	33	19	proofs	proof	NOUN
ftr-360	33	20	of	of	ADP
ftr-360	33	21	performance	performance	NOUN
ftr-360	33	22	is	be	AUX
ftr-360	33	23	a	a	DET
ftr-360	33	24	ministerial	ministerial	ADJ
ftr-360	33	25	act	act	NOUN
ftr-360	33	26	,	,	PUNCT
ftr-360	33	27	much	much	ADV
ftr-360	33	28	like	like	ADP
ftr-360	33	29	the	the	DET
ftr-360	33	30	submission	submission	NOUN
ftr-360	33	31	of	of	ADP
ftr-360	33	32	an	an	DET
ftr-360	33	33	invoice	invoice	NOUN
ftr-360	33	34	[	[	X
ftr-360	33	35	,	,	PUNCT
ftr-360	33	36	and	and	CCONJ
ftr-360	33	37	]	]	PUNCT
ftr-360	33	38	.	.	PUNCT
ftr-360	33	39	.	.	PUNCT
ftr-360	34	1	.	.	PUNCT
ftr-360	35	1	not	not	PART
ftr-360	35	2	a	a	DET
ftr-360	35	3	condition	condition	NOUN
ftr-360	35	4	precedent	precedent	NOUN
ftr-360	35	5	that	that	PRON
ftr-360	35	6	is	be	AUX
ftr-360	35	7	necessary	necessary	ADJ
ftr-360	35	8	to	to	PART
ftr-360	35	9	establish	establish	VERB
ftr-360	35	10	x	x	X
ftr-360	35	11	’s	’s	PART
ftr-360	35	12	liability	liability	NOUN
ftr-360	35	13	for	for	ADP
ftr-360	35	14	§	§	PROPN
ftr-360	35	15	461	461	NUM
ftr-360	35	16	purposes	purpose	NOUN
ftr-360	35	17	.	.	PUNCT
ftr-360	35	18	”	"	PUNCT
ftr-360	35	19	)	)	PUNCT
ftr-360	35	20	.	.	PUNCT
ftr-360	36	1	4	4	X
ftr-360	36	2	.	.	X
ftr-360	36	3	see	see	VERB
ftr-360	36	4	,	,	PUNCT
ftr-360	36	5	e.g.	e.g.	ADV
ftr-360	36	6	,	,	PUNCT
ftr-360	36	7	united	united	PROPN
ftr-360	36	8	states	states	PROPN
ftr-360	36	9	v.	v.	ADP
ftr-360	36	10	general	general	PROPN
ftr-360	36	11	dynamics	dynamics	PROPN
ftr-360	36	12	corp	corp	PROPN
ftr-360	36	13	.	.	PROPN
ftr-360	36	14	,	,	PUNCT
ftr-360	36	15	481	481	NUM
ftr-360	36	16	u.s	u.s	PROPN
ftr-360	36	17	.	.	PROPN
ftr-360	36	18	239	239	NUM
ftr-360	36	19	,	,	PUNCT
ftr-360	36	20	244	244	NUM
ftr-360	36	21	(	(	PUNCT
ftr-360	36	22	1987	1987	NUM
ftr-360	36	23	)	)	PUNCT
ftr-360	36	24	(	(	PUNCT
ftr-360	36	25	“	"	PUNCT
ftr-360	36	26	[	[	X
ftr-360	36	27	the	the	DET
ftr-360	36	28	taxpayer	taxpayer	NOUN
ftr-360	36	29	was	be	AUX
ftr-360	36	30	]	]	PUNCT
ftr-360	36	31	liable	liable	ADJ
ftr-360	36	32	to	to	PART
ftr-360	36	33	pay	pay	VERB
ftr-360	36	34	for	for	ADP
ftr-360	36	35	covered	cover	VERB
ftr-360	36	36	medical	medical	ADJ
ftr-360	36	37	services	service	NOUN
ftr-360	36	38	only	only	ADV
ftr-360	36	39	if	if	SCONJ
ftr-360	36	40	properly	properly	ADV
ftr-360	36	41	documented	document	VERB
ftr-360	36	42	claims	claim	NOUN
ftr-360	36	43	forms	form	NOUN
ftr-360	36	44	were	be	AUX
ftr-360	36	45	filed	file	VERB
ftr-360	36	46	.	.	PUNCT
ftr-360	36	47	.	.	PUNCT
ftr-360	36	48	.	.	PUNCT
ftr-360	37	1	.	.	PUNCT
ftr-360	38	1	such	such	ADJ
ftr-360	38	2	filing	filing	NOUN
ftr-360	38	3	is	be	AUX
ftr-360	38	4	not	not	PART
ftr-360	38	5	a	a	DET
ftr-360	38	6	mere	mere	ADJ
ftr-360	38	7	technicality	technicality	NOUN
ftr-360	38	8	.	.	PUNCT
ftr-360	39	1	it	it	PRON
ftr-360	39	2	is	be	AUX
ftr-360	39	3	crucial	crucial	ADJ
ftr-360	39	4	to	to	ADP
ftr-360	39	5	the	the	DET
ftr-360	39	6	establishment	establishment	NOUN
ftr-360	39	7	of	of	ADP
ftr-360	39	8	liability	liability	NOUN
ftr-360	39	9	on	on	ADP
ftr-360	39	10	the	the	DET
ftr-360	39	11	part	part	NOUN
ftr-360	39	12	of	of	ADP
ftr-360	39	13	the	the	DET
ftr-360	39	14	taxpayer	taxpayer	NOUN
ftr-360	39	15	.	.	PUNCT
ftr-360	39	16	”	"	PUNCT
ftr-360	39	17	)	)	PUNCT
ftr-360	39	18	;	;	PUNCT
ftr-360	39	19	challenge	challenge	NOUN
ftr-360	39	20	publ’ns	publ’ns	PROPN
ftr-360	39	21	,	,	PUNCT
ftr-360	39	22	inc	inc	PROPN
ftr-360	39	23	.	.	PROPN
ftr-360	40	1	v.	v.	PROPN
ftr-360	40	2	commissioner	commissioner	PROPN
ftr-360	40	3	,	,	PUNCT
ftr-360	40	4	845	845	NUM
ftr-360	40	5	f.2d	f.2d	NOUN
ftr-360	40	6	1541	1541	NUM
ftr-360	40	7	,	,	PUNCT
ftr-360	40	8	1544	1544	NUM
ftr-360	40	9	(	(	PUNCT
ftr-360	40	10	9th	9th	ADJ
ftr-360	40	11	cir	cir	NOUN
ftr-360	40	12	.	.	PROPN
ftr-360	40	13	1988	1988	NUM
ftr-360	40	14	)	)	PUNCT
ftr-360	40	15	(	(	PUNCT
ftr-360	40	16	“	"	PUNCT
ftr-360	40	17	it	it	PRON
ftr-360	40	18	seems	seem	VERB
ftr-360	40	19	plain	plain	ADJ
ftr-360	40	20	that	that	SCONJ
ftr-360	40	21	under	under	ADP
ftr-360	40	22	the	the	DET
ftr-360	40	23	agreement	agreement	NOUN
ftr-360	40	24	,	,	PUNCT
ftr-360	40	25	challenge	challenge	NOUN
ftr-360	40	26	was	be	AUX
ftr-360	40	27	under	under	ADP
ftr-360	40	28	no	no	DET
ftr-360	40	29	obligation	obligation	NOUN
ftr-360	40	30	to	to	PART
ftr-360	40	31	reimburse	reimburse	VERB
ftr-360	40	32	pdc	pdc	PROPN
ftr-360	40	33	without	without	ADP
ftr-360	40	34	these	these	DET
ftr-360	40	35	evidences	evidence	NOUN
ftr-360	40	36	of	of	ADP
ftr-360	40	37	unsold	unsold	ADJ
ftr-360	40	38	copies	copy	NOUN
ftr-360	40	39	.	.	PUNCT
ftr-360	41	1	therefore	therefore	ADV
ftr-360	41	2	,	,	PUNCT
ftr-360	41	3	it	it	PRON
ftr-360	41	4	can	can	AUX
ftr-360	41	5	not	not	PART
ftr-360	41	6	be	be	AUX
ftr-360	41	7	said	say	VERB
ftr-360	41	8	its	its	PRON
ftr-360	41	9	liability	liability	NOUN
ftr-360	41	10	to	to	ADP
ftr-360	41	11	pdc	pdc	PROPN
ftr-360	41	12	was	be	AUX
ftr-360	41	13	fixed	fix	VERB
ftr-360	41	14	,	,	PUNCT
ftr-360	41	15	absolute	absolute	ADJ
ftr-360	41	16	,	,	PUNCT
ftr-360	41	17	and	and	CCONJ
ftr-360	41	18	unconditional	unconditional	ADJ
ftr-360	41	19	at	at	ADP
ftr-360	41	20	the	the	DET
ftr-360	41	21	time	time	NOUN
ftr-360	41	22	of	of	ADP
ftr-360	41	23	shipment	shipment	NOUN
ftr-360	41	24	,	,	PUNCT
ftr-360	41	25	but	but	CCONJ
ftr-360	41	26	only	only	ADV
ftr-360	41	27	at	at	ADP
ftr-360	41	28	the	the	DET
ftr-360	41	29	time	time	NOUN
ftr-360	41	30	of	of	ADP
ftr-360	41	31	the	the	DET
ftr-360	41	32	returned	return	VERB
ftr-360	41	33	documents	document	NOUN
ftr-360	41	34	.	.	PUNCT
ftr-360	41	35	”	"	PUNCT
ftr-360	41	36	)	)	PUNCT
ftr-360	41	37	;	;	PUNCT
ftr-360	42	1	tech	tech	NOUN
ftr-360	42	2	.	.	PUNCT
ftr-360	43	1	adv	adv	PROPN
ftr-360	43	2	.	.	PUNCT
ftr-360	43	3	mem	mem	PROPN
ftr-360	43	4	.	.	PUNCT
ftr-360	43	5	9416	9416	NUM
ftr-360	43	6	-	-	SYM
ftr-360	43	7	004	004	NUM
ftr-360	43	8	(	(	PUNCT
ftr-360	43	9	dec	dec	PROPN
ftr-360	43	10	.	.	PROPN
ftr-360	43	11	23	23	NUM
ftr-360	43	12	,	,	PUNCT
ftr-360	43	13	1993	1993	NUM
ftr-360	43	14	)	)	PUNCT
ftr-360	43	15	(	(	PUNCT
ftr-360	43	16	“	"	PUNCT
ftr-360	43	17	thus	thus	ADV
ftr-360	43	18	,	,	PUNCT
ftr-360	43	19	the	the	DET
ftr-360	43	20	contract	contract	NOUN
ftr-360	43	21	term	term	NOUN
ftr-360	43	22	is	be	AUX
ftr-360	43	23	controlling	control	VERB
ftr-360	43	24	in	in	ADP
ftr-360	43	25	determining	determine	VERB
ftr-360	43	26	what	what	PRON
ftr-360	43	27	events	event	NOUN
ftr-360	43	28	fix	fix	VERB
ftr-360	43	29	the	the	DET
ftr-360	43	30	dealer	dealer	NOUN
ftr-360	43	31	’s	’s	PART
ftr-360	43	32	right	right	NOUN
ftr-360	43	33	to	to	ADP
ftr-360	43	34	income	income	NOUN
ftr-360	43	35	and	and	CCONJ
ftr-360	43	36	taxpayer	taxpayer	NOUN
ftr-360	43	37	’s	’s	PART
ftr-360	43	38	obligation	obligation	NOUN
ftr-360	43	39	to	to	PART
ftr-360	43	40	reimburse	reimburse	VERB
ftr-360	43	41	for	for	ADP
ftr-360	43	42	advertising	advertising	NOUN
ftr-360	43	43	expenses	expense	NOUN
ftr-360	43	44	.	.	PUNCT
ftr-360	44	1	the	the	DET
ftr-360	44	2	contract	contract	NOUN
ftr-360	44	3	.	.	PUNCT
ftr-360	44	4	.	.	PUNCT
ftr-360	44	5	.	.	PUNCT
ftr-360	44	6	provides	provide	VERB
ftr-360	44	7	that	that	SCONJ
ftr-360	44	8	a	a	DET
ftr-360	44	9	dealer	dealer	NOUN
ftr-360	44	10	association	association	NOUN
ftr-360	44	11	will	will	AUX
ftr-360	44	12	be	be	AUX
ftr-360	44	13	reimbursed	reimburse	VERB
ftr-360	44	14	if	if	SCONJ
ftr-360	44	15	its	its	PRON
ftr-360	44	16	expenditures	expenditure	NOUN
ftr-360	44	17	are	be	AUX
ftr-360	44	18	properly	properly	ADV
ftr-360	44	19	substantiated	substantiate	VERB
ftr-360	44	20	and	and	CCONJ
ftr-360	44	21	it	it	PRON
ftr-360	44	22	fulfills	fulfill	VERB
ftr-360	44	23	certain	certain	ADJ
ftr-360	44	24	other	other	ADJ
ftr-360	44	25	requirements	requirement	NOUN
ftr-360	44	26	.	.	PUNCT
ftr-360	45	1	since	since	SCONJ
ftr-360	45	2	this	this	DET
ftr-360	45	3	requirement	requirement	NOUN
ftr-360	45	4	appears	appear	VERB
ftr-360	45	5	to	to	PART
ftr-360	45	6	delineate	delineate	VERB
ftr-360	45	7	the	the	DET
ftr-360	45	8	performance	performance	NOUN
ftr-360	45	9	required	require	VERB
ftr-360	45	10	by	by	ADP
ftr-360	45	11	the	the	DET
ftr-360	45	12	contract	contract	NOUN
ftr-360	45	13	,	,	PUNCT
ftr-360	45	14	it	it	PRON
ftr-360	45	15	is	be	AUX
ftr-360	45	16	no	no	PRON
ftr-360	45	17	less	less	ADJ
ftr-360	45	18	an	an	DET
ftr-360	45	19	element	element	NOUN
ftr-360	45	20	of	of	ADP
ftr-360	45	21	performance	performance	NOUN
ftr-360	45	22	than	than	ADP
ftr-360	45	23	any	any	DET
ftr-360	45	24	other	other	ADJ
ftr-360	45	25	requirement	requirement	NOUN
ftr-360	45	26	.	.	PUNCT
ftr-360	45	27	.	.	PUNCT
ftr-360	45	28	.	.	PUNCT
ftr-360	45	29	.	.	PUNCT
ftr-360	46	1	the	the	DET
ftr-360	46	2	parties	party	NOUN
ftr-360	46	3	determined	determine	VERB
ftr-360	46	4	the	the	DET
ftr-360	46	5	provisions	provision	NOUN
ftr-360	46	6	of	of	ADP
ftr-360	46	7	the	the	DET
ftr-360	46	8	contract	contract	NOUN
ftr-360	46	9	and	and	CCONJ
ftr-360	46	10	there	there	PRON
ftr-360	46	11	is	be	VERB
ftr-360	46	12	no	no	DET
ftr-360	46	13	indication	indication	NOUN
ftr-360	46	14	that	that	SCONJ
ftr-360	46	15	the	the	DET
ftr-360	46	16	parties	party	NOUN
ftr-360	46	17	did	do	AUX
ftr-360	46	18	not	not	PART
ftr-360	46	19	intend	intend	VERB
ftr-360	46	20	for	for	SCONJ
ftr-360	46	21	all	all	DET
ftr-360	46	22	terms	term	NOUN
ftr-360	46	23	and	and	CCONJ
ftr-360	46	24	conditions	condition	NOUN
ftr-360	46	25	to	to	PART
ftr-360	46	26	be	be	AUX
ftr-360	46	27	met	meet	VERB
ftr-360	46	28	.	.	PUNCT
ftr-360	46	29	”	"	PUNCT
ftr-360	46	30	)	)	PUNCT
ftr-360	46	31	.	.	PUNCT
ftr-360	47	1	464	464	NUM
ftr-360	47	2	florida	florida	PROPN
ftr-360	47	3	tax	tax	NOUN
ftr-360	47	4	review	review	NOUN
ftr-360	47	5	[	[	X
ftr-360	47	6	vol	vol	NOUN
ftr-360	47	7	.	.	PUNCT
ftr-360	48	1	10:7	10:7	NUM
ftr-360	48	2	the	the	DET
ftr-360	48	3	remainder	remainder	NOUN
ftr-360	48	4	of	of	ADP
ftr-360	48	5	the	the	DET
ftr-360	48	6	article	article	NOUN
ftr-360	48	7	discusses	discuss	VERB
ftr-360	48	8	substantial	substantial	ADJ
ftr-360	48	9	performance	performance	NOUN
ftr-360	48	10	in	in	ADP
ftr-360	48	11	the	the	DET
ftr-360	48	12	context	context	NOUN
ftr-360	48	13	of	of	ADP
ftr-360	48	14	the	the	DET
ftr-360	48	15	tax	tax	NOUN
ftr-360	48	16	law	law	NOUN
ftr-360	48	17	.	.	PUNCT
ftr-360	49	1	part	part	NOUN
ftr-360	49	2	iii	iii	NOUN
ftr-360	49	3	considers	consider	VERB
ftr-360	49	4	how	how	SCONJ
ftr-360	49	5	substantial	substantial	ADJ
ftr-360	49	6	performance	performance	NOUN
ftr-360	49	7	,	,	PUNCT
ftr-360	49	8	as	as	SCONJ
ftr-360	49	9	developed	develop	VERB
ftr-360	49	10	under	under	ADP
ftr-360	49	11	contract	contract	NOUN
ftr-360	49	12	law	law	NOUN
ftr-360	49	13	,	,	PUNCT
ftr-360	49	14	might	might	AUX
ftr-360	49	15	and	and	CCONJ
ftr-360	49	16	should	should	AUX
ftr-360	49	17	impact	impact	VERB
ftr-360	49	18	income	income	NOUN
ftr-360	49	19	and	and	CCONJ
ftr-360	49	20	expense	expense	NOUN
ftr-360	49	21	accruals	accrual	NOUN
ftr-360	49	22	under	under	ADP
ftr-360	49	23	the	the	DET
ftr-360	49	24	all	all	DET
ftr-360	49	25	events	event	NOUN
ftr-360	49	26	tests	test	NOUN
ftr-360	49	27	.	.	PUNCT
ftr-360	50	1	this	this	DET
ftr-360	50	2	consideration	consideration	NOUN
ftr-360	50	3	begins	begin	VERB
ftr-360	50	4	by	by	ADP
ftr-360	50	5	examining	examine	VERB
ftr-360	50	6	a	a	DET
ftr-360	50	7	poorly	poorly	ADV
ftr-360	50	8	-	-	PUNCT
ftr-360	50	9	explained	explain	VERB
ftr-360	50	10	anomaly	anomaly	NOUN
ftr-360	50	11	under	under	ADP
ftr-360	50	12	the	the	DET
ftr-360	50	13	all	all	DET
ftr-360	50	14	events	event	NOUN
ftr-360	50	15	tests	test	NOUN
ftr-360	50	16	that	that	PRON
ftr-360	50	17	disregards	disregard	VERB
ftr-360	50	18	unfulfilled	unfulfilled	ADJ
ftr-360	50	19	requirements	requirement	NOUN
ftr-360	50	20	to	to	PART
ftr-360	50	21	perform	perform	VERB
ftr-360	50	22	ministerial	ministerial	ADJ
ftr-360	50	23	acts	act	NOUN
ftr-360	50	24	in	in	ADP
ftr-360	50	25	determining	determine	VERB
ftr-360	50	26	when	when	SCONJ
ftr-360	50	27	to	to	PART
ftr-360	50	28	accrue	accrue	VERB
ftr-360	50	29	income	income	NOUN
ftr-360	50	30	and	and	CCONJ
ftr-360	50	31	expense	expense	NOUN
ftr-360	50	32	items	item	NOUN
ftr-360	50	33	.	.	PUNCT
ftr-360	51	1	that	that	DET
ftr-360	51	2	part	part	NOUN
ftr-360	51	3	then	then	ADV
ftr-360	51	4	explains	explain	VERB
ftr-360	51	5	that	that	SCONJ
ftr-360	51	6	the	the	DET
ftr-360	51	7	all	all	DET
ftr-360	51	8	events	event	NOUN
ftr-360	51	9	tests	test	NOUN
ftr-360	51	10	could	could	AUX
ftr-360	51	11	better	well	ADV
ftr-360	51	12	justify	justify	VERB
ftr-360	51	13	such	such	ADJ
ftr-360	51	14	accruals	accrual	NOUN
ftr-360	51	15	,	,	PUNCT
ftr-360	51	16	despite	despite	SCONJ
ftr-360	51	17	the	the	DET
ftr-360	51	18	unfulfilled	unfulfilled	ADJ
ftr-360	51	19	requirements	requirement	NOUN
ftr-360	51	20	,	,	PUNCT
ftr-360	51	21	by	by	ADP
ftr-360	51	22	treating	treat	VERB
ftr-360	51	23	a	a	DET
ftr-360	51	24	party	party	NOUN
ftr-360	51	25	’s	’s	PART
ftr-360	51	26	substantial	substantial	ADJ
ftr-360	51	27	performance	performance	NOUN
ftr-360	51	28	under	under	ADP
ftr-360	51	29	the	the	DET
ftr-360	51	30	contract	contract	NOUN
ftr-360	51	31	as	as	ADP
ftr-360	51	32	being	be	AUX
ftr-360	51	33	sufficient	sufficient	ADJ
ftr-360	51	34	to	to	PART
ftr-360	51	35	fix	fix	VERB
ftr-360	51	36	certain	certain	ADJ
ftr-360	51	37	rights	right	NOUN
ftr-360	51	38	and	and	CCONJ
ftr-360	51	39	liabilities	liability	NOUN
ftr-360	51	40	.	.	PUNCT
ftr-360	52	1	finally	finally	ADV
ftr-360	52	2	,	,	PUNCT
ftr-360	52	3	that	that	DET
ftr-360	52	4	part	part	NOUN
ftr-360	52	5	of	of	ADP
ftr-360	52	6	the	the	DET
ftr-360	52	7	article	article	NOUN
ftr-360	52	8	suggests	suggest	VERB
ftr-360	52	9	that	that	SCONJ
ftr-360	52	10	the	the	DET
ftr-360	52	11	all	all	DET
ftr-360	52	12	events	event	NOUN
ftr-360	52	13	tests	test	NOUN
ftr-360	52	14	can	can	AUX
ftr-360	52	15	not	not	PART
ftr-360	52	16	confine	confine	VERB
ftr-360	52	17	considerations	consideration	NOUN
ftr-360	52	18	of	of	ADP
ftr-360	52	19	substantial	substantial	ADJ
ftr-360	52	20	performance	performance	NOUN
ftr-360	52	21	to	to	ADP
ftr-360	52	22	ministerial	ministerial	ADJ
ftr-360	52	23	acts	act	NOUN
ftr-360	52	24	.	.	PUNCT
ftr-360	53	1	accordingly	accordingly	ADV
ftr-360	53	2	,	,	PUNCT
ftr-360	53	3	that	that	DET
ftr-360	53	4	part	part	NOUN
ftr-360	53	5	argues	argue	VERB
ftr-360	53	6	that	that	SCONJ
ftr-360	53	7	a	a	DET
ftr-360	53	8	party	party	NOUN
ftr-360	53	9	’s	’s	PART
ftr-360	53	10	substantial	substantial	ADJ
ftr-360	53	11	performance	performance	NOUN
ftr-360	53	12	—	—	PUNCT
ftr-360	53	13	rather	rather	ADV
ftr-360	53	14	than	than	ADP
ftr-360	53	15	full	full	ADJ
ftr-360	53	16	performance	performance	NOUN
ftr-360	53	17	—	—	PUNCT
ftr-360	53	18	of	of	ADP
ftr-360	53	19	primary	primary	ADJ
ftr-360	53	20	contractual	contractual	ADJ
ftr-360	53	21	obligations	obligation	NOUN
ftr-360	53	22	would	would	AUX
ftr-360	53	23	similarly	similarly	ADV
ftr-360	53	24	require	require	VERB
ftr-360	53	25	accruals	accrual	NOUN
ftr-360	53	26	for	for	ADP
ftr-360	53	27	those	those	DET
ftr-360	53	28	obligations	obligation	NOUN
ftr-360	53	29	.	.	PUNCT
ftr-360	54	1	finally	finally	ADV
ftr-360	54	2	,	,	PUNCT
ftr-360	54	3	part	part	NOUN
ftr-360	54	4	iv	iv	NUM
ftr-360	54	5	describes	describe	VERB
ftr-360	54	6	the	the	DET
ftr-360	54	7	desirability	desirability	NOUN
ftr-360	54	8	of	of	ADP
ftr-360	54	9	taking	take	VERB
ftr-360	54	10	substantial	substantial	ADJ
ftr-360	54	11	performance	performance	NOUN
ftr-360	54	12	into	into	ADP
ftr-360	54	13	account	account	NOUN
ftr-360	54	14	in	in	ADP
ftr-360	54	15	applying	apply	VERB
ftr-360	54	16	the	the	DET
ftr-360	54	17	all	all	DET
ftr-360	54	18	events	event	NOUN
ftr-360	54	19	tests	test	NOUN
ftr-360	54	20	,	,	PUNCT
ftr-360	54	21	despite	despite	SCONJ
ftr-360	54	22	the	the	DET
ftr-360	54	23	difficulty	difficulty	NOUN
ftr-360	54	24	of	of	ADP
ftr-360	54	25	the	the	DET
ftr-360	54	26	resulting	result	VERB
ftr-360	54	27	analyses	analysis	NOUN
ftr-360	54	28	,	,	PUNCT
ftr-360	54	29	to	to	ADP
ftr-360	54	30	the	the	DET
ftr-360	54	31	extent	extent	NOUN
ftr-360	54	32	such	such	ADJ
ftr-360	54	33	applications	application	NOUN
ftr-360	54	34	also	also	ADV
ftr-360	54	35	reflect	reflect	VERB
ftr-360	54	36	any	any	DET
ftr-360	54	37	constructive	constructive	ADJ
ftr-360	54	38	conditions	condition	NOUN
ftr-360	54	39	to	to	ADP
ftr-360	54	40	the	the	DET
ftr-360	54	41	parties	party	NOUN
ftr-360	54	42	’	’	PART
ftr-360	54	43	contractual	contractual	ADJ
ftr-360	54	44	obligations	obligation	NOUN
ftr-360	54	45	.	.	PUNCT
ftr-360	55	1	ii	ii	PROPN
ftr-360	55	2	.	.	PUNCT
ftr-360	55	3	constructive	constructive	ADJ
ftr-360	55	4	conditions	condition	NOUN
ftr-360	55	5	and	and	CCONJ
ftr-360	55	6	their	their	PRON
ftr-360	55	7	satisfaction	satisfaction	NOUN
ftr-360	55	8	through	through	ADP
ftr-360	55	9	substantial	substantial	ADJ
ftr-360	55	10	performance	performance	NOUN
ftr-360	55	11	although	although	SCONJ
ftr-360	55	12	parties	party	NOUN
ftr-360	55	13	exchange	exchange	VERB
ftr-360	55	14	promises	promise	NOUN
ftr-360	55	15	as	as	ADP
ftr-360	55	16	their	their	PRON
ftr-360	55	17	requisite	requisite	ADJ
ftr-360	55	18	consideration	consideration	NOUN
ftr-360	55	19	in	in	ADP
ftr-360	55	20	forming	form	VERB
ftr-360	55	21	a	a	DET
ftr-360	55	22	bilateral	bilateral	ADJ
ftr-360	55	23	contract,5	contract,5	NOUN
ftr-360	55	24	the	the	DET
ftr-360	55	25	valid	valid	ADJ
ftr-360	55	26	formation	formation	NOUN
ftr-360	55	27	of	of	ADP
ftr-360	55	28	the	the	DET
ftr-360	55	29	contract	contract	NOUN
ftr-360	55	30	does	do	AUX
ftr-360	55	31	not	not	PART
ftr-360	55	32	assure	assure	VERB
ftr-360	55	33	that	that	SCONJ
ftr-360	55	34	the	the	DET
ftr-360	55	35	parties	party	NOUN
ftr-360	55	36	will	will	AUX
ftr-360	55	37	or	or	CCONJ
ftr-360	55	38	must	must	AUX
ftr-360	55	39	perform	perform	VERB
ftr-360	55	40	as	as	SCONJ
ftr-360	55	41	promised	promise	VERB
ftr-360	55	42	.	.	PUNCT
ftr-360	56	1	instead	instead	ADV
ftr-360	56	2	,	,	PUNCT
ftr-360	56	3	conditions	condition	NOUN
ftr-360	56	4	can	can	AUX
ftr-360	56	5	affect	affect	VERB
ftr-360	56	6	a	a	DET
ftr-360	56	7	party	party	NOUN
ftr-360	56	8	’s	’s	PART
ftr-360	56	9	obligation	obligation	NOUN
ftr-360	56	10	to	to	PART
ftr-360	56	11	perform	perform	VERB
ftr-360	56	12	.	.	PUNCT
ftr-360	57	1	a	a	DET
ftr-360	57	2	condition	condition	NOUN
ftr-360	57	3	precedent	precedent	NOUN
ftr-360	57	4	makes	make	VERB
ftr-360	57	5	the	the	DET
ftr-360	57	6	maturity	maturity	NOUN
ftr-360	57	7	of	of	ADP
ftr-360	57	8	a	a	DET
ftr-360	57	9	performance	performance	NOUN
ftr-360	57	10	obligation	obligation	NOUN
ftr-360	57	11	depend	depend	VERB
ftr-360	57	12	on	on	ADP
ftr-360	57	13	the	the	DET
ftr-360	57	14	occurrence	occurrence	NOUN
ftr-360	57	15	of	of	ADP
ftr-360	57	16	an	an	DET
ftr-360	57	17	event	event	NOUN
ftr-360	57	18	,	,	PUNCT
ftr-360	57	19	which	which	PRON
ftr-360	57	20	is	be	AUX
ftr-360	57	21	not	not	PART
ftr-360	57	22	guaranteed	guarantee	VERB
ftr-360	57	23	to	to	ADP
ftr-360	57	24	occur.6	occur.6	PROPN
ftr-360	57	25	in	in	ADP
ftr-360	57	26	other	other	ADJ
ftr-360	57	27	words	word	NOUN
ftr-360	57	28	,	,	PUNCT
ftr-360	57	29	a	a	DET
ftr-360	57	30	promisor	promisor	NOUN
ftr-360	57	31	might	might	AUX
ftr-360	57	32	lack	lack	VERB
ftr-360	57	33	an	an	DET
ftr-360	57	34	obligation	obligation	NOUN
ftr-360	57	35	to	to	PART
ftr-360	57	36	do	do	AUX
ftr-360	57	37	x	x	PUNCT
ftr-360	57	38	as	as	SCONJ
ftr-360	57	39	promised	promise	VERB
ftr-360	57	40	unless	unless	SCONJ
ftr-360	57	41	and	and	CCONJ
ftr-360	57	42	until	until	SCONJ
ftr-360	57	43	the	the	DET
ftr-360	57	44	condition	condition	NOUN
ftr-360	57	45	of	of	ADP
ftr-360	57	46	y	y	PROPN
ftr-360	57	47	occurs	occur	VERB
ftr-360	57	48	.	.	PUNCT
ftr-360	58	1	prior	prior	ADV
ftr-360	58	2	to	to	ADP
ftr-360	58	3	the	the	DET
ftr-360	58	4	occurrence	occurrence	NOUN
ftr-360	58	5	of	of	ADP
ftr-360	58	6	y	y	PROPN
ftr-360	58	7	,	,	PUNCT
ftr-360	58	8	the	the	DET
ftr-360	58	9	unexcused	unexcused	ADJ
ftr-360	58	10	condition	condition	NOUN
ftr-360	58	11	precedent	precedent	NOUN
ftr-360	58	12	would	would	AUX
ftr-360	58	13	foreclose	foreclose	VERB
ftr-360	58	14	both	both	DET
ftr-360	58	15	a	a	DET
ftr-360	58	16	definite	definite	ADJ
ftr-360	58	17	obligation	obligation	NOUN
ftr-360	58	18	to	to	PART
ftr-360	58	19	perform	perform	VERB
ftr-360	58	20	x	x	PUNCT
ftr-360	58	21	as	as	ADP
ftr-360	58	22	promised7	promised7	NOUN
ftr-360	58	23	and	and	CCONJ
ftr-360	58	24	any	any	DET
ftr-360	58	25	allegation	allegation	NOUN
ftr-360	58	26	of	of	ADP
ftr-360	58	27	breach	breach	NOUN
ftr-360	58	28	attributable	attributable	ADJ
ftr-360	58	29	to	to	ADP
ftr-360	58	30	the	the	DET
ftr-360	58	31	promisor	promisor	NOUN
ftr-360	58	32	’s	’s	PART
ftr-360	58	33	nonperformance.8	nonperformance.8	NOUN
ftr-360	58	34	5	5	X
ftr-360	58	35	.	.	PUNCT
ftr-360	58	36	see	see	VERB
ftr-360	58	37	johnson	johnson	PROPN
ftr-360	58	38	enters	enter	NOUN
ftr-360	58	39	.	.	PUNCT
ftr-360	59	1	of	of	ADP
ftr-360	59	2	jacksonville	jacksonville	PROPN
ftr-360	59	3	,	,	PUNCT
ftr-360	59	4	inc	inc	PROPN
ftr-360	59	5	.	.	PROPN
ftr-360	60	1	v.	v.	PROPN
ftr-360	60	2	fpl	fpl	PROPN
ftr-360	60	3	group	group	PROPN
ftr-360	60	4	,	,	PUNCT
ftr-360	60	5	inc	inc	PROPN
ftr-360	60	6	.	.	PROPN
ftr-360	60	7	,	,	PUNCT
ftr-360	60	8	162	162	NUM
ftr-360	60	9	f.3d	f.3d	NUM
ftr-360	60	10	1290	1290	NUM
ftr-360	60	11	,	,	PUNCT
ftr-360	60	12	1311	1311	NUM
ftr-360	60	13	(	(	PUNCT
ftr-360	60	14	11th	11th	ADJ
ftr-360	60	15	cir	cir	NOUN
ftr-360	60	16	.	.	PUNCT
ftr-360	60	17	1998	1998	NUM
ftr-360	60	18	)	)	PUNCT
ftr-360	61	1	(	(	PUNCT
ftr-360	61	2	noting	note	VERB
ftr-360	61	3	that	that	SCONJ
ftr-360	61	4	a	a	DET
ftr-360	61	5	contractual	contractual	ADJ
ftr-360	61	6	promise	promise	NOUN
ftr-360	61	7	is	be	AUX
ftr-360	61	8	not	not	PART
ftr-360	61	9	enforceable	enforceable	ADJ
ftr-360	61	10	unless	unless	SCONJ
ftr-360	61	11	supported	support	VERB
ftr-360	61	12	by	by	ADP
ftr-360	61	13	consideration	consideration	NOUN
ftr-360	61	14	and	and	CCONJ
ftr-360	61	15	,	,	PUNCT
ftr-360	61	16	in	in	ADP
ftr-360	61	17	a	a	DET
ftr-360	61	18	bilateral	bilateral	ADJ
ftr-360	61	19	contract	contract	NOUN
ftr-360	61	20	,	,	PUNCT
ftr-360	61	21	“	"	PUNCT
ftr-360	61	22	the	the	DET
ftr-360	61	23	exchange	exchange	NOUN
ftr-360	61	24	of	of	ADP
ftr-360	61	25	promises	promise	NOUN
ftr-360	61	26	by	by	ADP
ftr-360	61	27	both	both	DET
ftr-360	61	28	parties	party	NOUN
ftr-360	61	29	constitutes	constitute	VERB
ftr-360	61	30	consideration	consideration	NOUN
ftr-360	61	31	”	"	PUNCT
ftr-360	61	32	)	)	PUNCT
ftr-360	61	33	.	.	PUNCT
ftr-360	62	1	6	6	X
ftr-360	62	2	.	.	X
ftr-360	62	3	see	see	VERB
ftr-360	62	4	restatement	restatement	NOUN
ftr-360	62	5	(	(	PUNCT
ftr-360	62	6	second	second	ADJ
ftr-360	62	7	)	)	PUNCT
ftr-360	62	8	of	of	ADP
ftr-360	62	9	contracts	contract	NOUN
ftr-360	62	10	§	§	PROPN
ftr-360	62	11	224	224	NUM
ftr-360	62	12	(	(	PUNCT
ftr-360	62	13	1981	1981	NUM
ftr-360	62	14	)	)	PUNCT
ftr-360	62	15	.	.	PUNCT
ftr-360	63	1	an	an	DET
ftr-360	63	2	event	event	NOUN
ftr-360	63	3	certain	certain	ADJ
ftr-360	63	4	to	to	PART
ftr-360	63	5	occur	occur	VERB
ftr-360	63	6	,	,	PUNCT
ftr-360	63	7	such	such	ADJ
ftr-360	63	8	as	as	ADP
ftr-360	63	9	a	a	DET
ftr-360	63	10	mere	mere	ADJ
ftr-360	63	11	passage	passage	NOUN
ftr-360	63	12	of	of	ADP
ftr-360	63	13	time	time	NOUN
ftr-360	63	14	,	,	PUNCT
ftr-360	63	15	can	can	AUX
ftr-360	63	16	not	not	PART
ftr-360	63	17	serve	serve	VERB
ftr-360	63	18	as	as	ADP
ftr-360	63	19	a	a	DET
ftr-360	63	20	condition	condition	NOUN
ftr-360	63	21	because	because	SCONJ
ftr-360	63	22	the	the	DET
ftr-360	63	23	certainty	certainty	NOUN
ftr-360	63	24	establishes	establish	VERB
ftr-360	63	25	a	a	DET
ftr-360	63	26	definite	definite	ADJ
ftr-360	63	27	performance	performance	NOUN
ftr-360	63	28	obligation	obligation	NOUN
ftr-360	63	29	.	.	PUNCT
ftr-360	64	1	see	see	VERB
ftr-360	64	2	i	i	PRON
ftr-360	64	3	d.	d.	PROPN
ftr-360	64	4	§	§	PROPN
ftr-360	64	5	224	224	NUM
ftr-360	64	6	cmt	cmt	PROPN
ftr-360	64	7	.	.	PUNCT
ftr-360	65	1	b.	b.	PROPN
ftr-360	65	2	7	7	X
ftr-360	65	3	.	.	PUNCT
ftr-360	66	1	see	see	VERB
ftr-360	66	2	i	i	PRON
ftr-360	66	3	d.	d.	PROPN
ftr-360	66	4	§	§	PROPN
ftr-360	66	5	225(1	225(1	NUM
ftr-360	66	6	)	)	PUNCT
ftr-360	66	7	.	.	PUNCT
ftr-360	67	1	8	8	X
ftr-360	67	2	.	.	X
ftr-360	67	3	see	see	VERB
ftr-360	67	4	i	i	PRON
ftr-360	67	5	d.	d.	PROPN
ftr-360	67	6	§	§	PROPN
ftr-360	67	7	235	235	NUM
ftr-360	67	8	cmt	cmt	PROPN
ftr-360	67	9	.	.	PUNCT
ftr-360	68	1	b	b	PROPN
ftr-360	68	2	(	(	PUNCT
ftr-360	68	3	“	"	PUNCT
ftr-360	68	4	non	non	ADJ
ftr-360	68	5	-	-	NOUN
ftr-360	68	6	performance	performance	NOUN
ftr-360	68	7	is	be	AUX
ftr-360	68	8	not	not	PART
ftr-360	68	9	a	a	DET
ftr-360	68	10	breach	breach	NOUN
ftr-360	68	11	unless	unless	SCONJ
ftr-360	68	12	performance	performance	NOUN
ftr-360	68	13	is	be	AUX
ftr-360	68	14	due	due	ADJ
ftr-360	68	15	.	.	PUNCT
ftr-360	68	16	”	"	PUNCT
ftr-360	68	17	)	)	PUNCT
ftr-360	68	18	.	.	PUNCT
ftr-360	69	1	2010	2010	NUM
ftr-360	69	2	]	]	PUNCT
ftr-360	69	3	just	just	ADV
ftr-360	69	4	enough	enough	ADV
ftr-360	69	5	:	:	PUNCT
ftr-360	69	6	substantial	substantial	ADJ
ftr-360	69	7	performance	performance	NOUN
ftr-360	69	8	,	,	PUNCT
ftr-360	69	9	ministerial	ministerial	ADJ
ftr-360	69	10	acts	act	VERB
ftr-360	69	11	465	465	NUM
ftr-360	69	12	a.	a.	NOUN
ftr-360	69	13	constructive	constructive	ADJ
ftr-360	69	14	conditions	condition	NOUN
ftr-360	69	15	to	to	PART
ftr-360	69	16	performance	performance	VERB
ftr-360	69	17	obligations	obligation	NOUN
ftr-360	69	18	conditions	condition	NOUN
ftr-360	69	19	precedent	precedent	NOUN
ftr-360	69	20	originate	originate	VERB
ftr-360	69	21	from	from	ADP
ftr-360	69	22	several	several	ADJ
ftr-360	69	23	sources	source	NOUN
ftr-360	69	24	.	.	PUNCT
ftr-360	70	1	express	express	VERB
ftr-360	70	2	and	and	CCONJ
ftr-360	70	3	implied	imply	VERB
ftr-360	70	4	conditions	condition	NOUN
ftr-360	70	5	originate	originate	VERB
ftr-360	70	6	from	from	ADP
ftr-360	70	7	the	the	DET
ftr-360	70	8	intentions	intention	NOUN
ftr-360	70	9	of	of	ADP
ftr-360	70	10	contracting	contract	VERB
ftr-360	70	11	parties	party	NOUN
ftr-360	70	12	to	to	PART
ftr-360	70	13	make	make	VERB
ftr-360	70	14	an	an	DET
ftr-360	70	15	obligation	obligation	NOUN
ftr-360	70	16	to	to	PART
ftr-360	70	17	perform	perform	VERB
ftr-360	70	18	contingent	contingent	NOUN
ftr-360	70	19	on	on	ADP
ftr-360	70	20	the	the	DET
ftr-360	70	21	occurrence	occurrence	NOUN
ftr-360	70	22	of	of	ADP
ftr-360	70	23	a	a	DET
ftr-360	70	24	specific	specific	ADJ
ftr-360	70	25	event.9	event.9	NOUN
ftr-360	70	26	express	express	ADJ
ftr-360	70	27	conditions	condition	NOUN
ftr-360	70	28	appear	appear	VERB
ftr-360	70	29	in	in	ADP
ftr-360	70	30	the	the	DET
ftr-360	70	31	oral	oral	ADJ
ftr-360	70	32	and	and	CCONJ
ftr-360	70	33	written	write	VERB
ftr-360	70	34	language	language	NOUN
ftr-360	70	35	used	use	VERB
ftr-360	70	36	to	to	PART
ftr-360	70	37	describe	describe	VERB
ftr-360	70	38	an	an	DET
ftr-360	70	39	agreement	agreement	NOUN
ftr-360	70	40	in	in	ADP
ftr-360	70	41	terms	term	NOUN
ftr-360	70	42	of	of	ADP
ftr-360	70	43	a	a	DET
ftr-360	70	44	conditional	conditional	ADJ
ftr-360	70	45	obligation.10	obligation.10	NOUN
ftr-360	70	46	implied	imply	VERB
ftr-360	70	47	conditions	condition	NOUN
ftr-360	70	48	(	(	PUNCT
ftr-360	70	49	occasionally	occasionally	ADV
ftr-360	70	50	called	call	VERB
ftr-360	70	51	implied	imply	VERB
ftr-360	70	52	in	in	ADP
ftr-360	70	53	fact	fact	NOUN
ftr-360	70	54	conditions	condition	NOUN
ftr-360	70	55	)	)	PUNCT
ftr-360	70	56	reflect	reflect	VERB
ftr-360	70	57	the	the	DET
ftr-360	70	58	parties	party	NOUN
ftr-360	70	59	’	’	PART
ftr-360	70	60	understandings	understanding	NOUN
ftr-360	70	61	of	of	ADP
ftr-360	70	62	a	a	DET
ftr-360	70	63	conditional	conditional	ADJ
ftr-360	70	64	obligation	obligation	NOUN
ftr-360	70	65	as	as	SCONJ
ftr-360	70	66	evidenced	evidence	VERB
ftr-360	70	67	,	,	PUNCT
ftr-360	70	68	for	for	ADP
ftr-360	70	69	example	example	NOUN
ftr-360	70	70	,	,	PUNCT
ftr-360	70	71	by	by	ADP
ftr-360	70	72	prior	prior	ADJ
ftr-360	70	73	course	course	NOUN
ftr-360	70	74	of	of	ADP
ftr-360	70	75	dealings	dealing	NOUN
ftr-360	70	76	,	,	PUNCT
ftr-360	70	77	trade	trade	NOUN
ftr-360	70	78	usage	usage	NOUN
ftr-360	70	79	,	,	PUNCT
ftr-360	70	80	or	or	CCONJ
ftr-360	70	81	the	the	DET
ftr-360	70	82	general	general	ADJ
ftr-360	70	83	nature	nature	NOUN
ftr-360	70	84	of	of	ADP
ftr-360	70	85	the	the	DET
ftr-360	70	86	agreement.11	agreement.11	NOUN
ftr-360	70	87	express	express	VERB
ftr-360	70	88	and	and	CCONJ
ftr-360	70	89	implied	imply	VERB
ftr-360	70	90	conditions	condition	NOUN
ftr-360	70	91	,	,	PUNCT
ftr-360	70	92	therefore	therefore	ADV
ftr-360	70	93	,	,	PUNCT
ftr-360	70	94	regulate	regulate	VERB
ftr-360	70	95	the	the	DET
ftr-360	70	96	maturity	maturity	NOUN
ftr-360	70	97	of	of	ADP
ftr-360	70	98	a	a	DET
ftr-360	70	99	performance	performance	NOUN
ftr-360	70	100	obligation	obligation	NOUN
ftr-360	70	101	in	in	ADP
ftr-360	70	102	accordance	accordance	NOUN
ftr-360	70	103	with	with	ADP
ftr-360	70	104	the	the	DET
ftr-360	70	105	contracting	contracting	NOUN
ftr-360	70	106	parties	party	NOUN
ftr-360	70	107	’	'	PUNCT
ftr-360	70	108	intentions	intention	NOUN
ftr-360	70	109	.	.	PUNCT
ftr-360	71	1	in	in	ADP
ftr-360	71	2	contrast	contrast	NOUN
ftr-360	71	3	,	,	PUNCT
ftr-360	71	4	courts	court	NOUN
ftr-360	71	5	use	use	VERB
ftr-360	71	6	their	their	PRON
ftr-360	71	7	equitable	equitable	ADJ
ftr-360	71	8	powers	power	NOUN
ftr-360	71	9	to	to	PART
ftr-360	71	10	fashion	fashion	VERB
ftr-360	71	11	constructive	constructive	ADJ
ftr-360	71	12	conditions	condition	NOUN
ftr-360	71	13	for	for	ADP
ftr-360	71	14	otherwise	otherwise	ADV
ftr-360	71	15	unconditional	unconditional	ADJ
ftr-360	71	16	promises	promise	NOUN
ftr-360	71	17	of	of	ADP
ftr-360	71	18	future	future	ADJ
ftr-360	71	19	performance	performance	NOUN
ftr-360	71	20	.	.	PUNCT
ftr-360	72	1	a	a	DET
ftr-360	72	2	court	court	NOUN
ftr-360	72	3	would	would	AUX
ftr-360	72	4	read	read	VERB
ftr-360	72	5	a	a	DET
ftr-360	72	6	constructive	constructive	ADJ
ftr-360	72	7	condition	condition	NOUN
ftr-360	72	8	(	(	PUNCT
ftr-360	72	9	occasionally	occasionally	ADV
ftr-360	72	10	called	call	VERB
ftr-360	72	11	an	an	DET
ftr-360	72	12	implied	imply	VERB
ftr-360	72	13	in	in	ADP
ftr-360	72	14	law	law	NOUN
ftr-360	72	15	condition	condition	NOUN
ftr-360	72	16	)	)	PUNCT
ftr-360	72	17	into	into	ADP
ftr-360	72	18	a	a	DET
ftr-360	72	19	contract	contract	NOUN
ftr-360	72	20	where	where	SCONJ
ftr-360	72	21	the	the	DET
ftr-360	72	22	parties	party	NOUN
ftr-360	72	23	have	have	AUX
ftr-360	72	24	omitted	omit	VERB
ftr-360	72	25	a	a	DET
ftr-360	72	26	term	term	NOUN
ftr-360	72	27	that	that	PRON
ftr-360	72	28	the	the	DET
ftr-360	72	29	court	court	NOUN
ftr-360	72	30	considers	consider	VERB
ftr-360	72	31	essential	essential	ADJ
ftr-360	72	32	for	for	ADP
ftr-360	72	33	determining	determine	VERB
ftr-360	72	34	their	their	PRON
ftr-360	72	35	rights	right	NOUN
ftr-360	72	36	and	and	CCONJ
ftr-360	72	37	obligations.12	obligations.12	NOUN
ftr-360	72	38	rather	rather	ADV
ftr-360	72	39	than	than	ADP
ftr-360	72	40	interpreting	interpret	VERB
ftr-360	72	41	the	the	DET
ftr-360	72	42	parties	party	NOUN
ftr-360	72	43	’	’	PART
ftr-360	72	44	intentions	intention	NOUN
ftr-360	72	45	as	as	SCONJ
ftr-360	72	46	reflected	reflect	VERB
ftr-360	72	47	in	in	ADP
ftr-360	72	48	express	express	ADJ
ftr-360	72	49	and	and	CCONJ
ftr-360	72	50	implied	imply	VERB
ftr-360	72	51	conditions	condition	NOUN
ftr-360	72	52	,	,	PUNCT
ftr-360	72	53	a	a	DET
ftr-360	72	54	court	court	NOUN
ftr-360	72	55	might	might	AUX
ftr-360	72	56	impose	impose	VERB
ftr-360	72	57	a	a	DET
ftr-360	72	58	constructive	constructive	ADJ
ftr-360	72	59	condition	condition	NOUN
ftr-360	72	60	on	on	ADP
ftr-360	72	61	a	a	DET
ftr-360	72	62	promise	promise	NOUN
ftr-360	72	63	where	where	SCONJ
ftr-360	72	64	necessary	necessary	ADJ
ftr-360	72	65	to	to	PART
ftr-360	72	66	address	address	VERB
ftr-360	72	67	circumstances	circumstance	NOUN
ftr-360	72	68	beyond	beyond	ADP
ftr-360	72	69	those	those	PRON
ftr-360	72	70	originally	originally	ADV
ftr-360	72	71	contemplated	contemplate	VERB
ftr-360	72	72	by	by	ADP
ftr-360	72	73	the	the	DET
ftr-360	72	74	parties.13	parties.13	NOUN
ftr-360	72	75	for	for	ADP
ftr-360	72	76	example	example	NOUN
ftr-360	72	77	,	,	PUNCT
ftr-360	72	78	a	a	DET
ftr-360	72	79	court	court	NOUN
ftr-360	72	80	might	might	AUX
ftr-360	72	81	make	make	VERB
ftr-360	72	82	the	the	DET
ftr-360	72	83	performance	performance	NOUN
ftr-360	72	84	of	of	ADP
ftr-360	72	85	promised	promise	VERB
ftr-360	72	86	work	work	NOUN
ftr-360	72	87	,	,	PUNCT
ftr-360	72	88	in	in	ADP
ftr-360	72	89	accordance	accordance	NOUN
ftr-360	72	90	with	with	ADP
ftr-360	72	91	industry	industry	NOUN
ftr-360	72	92	standards	standard	NOUN
ftr-360	72	93	,	,	PUNCT
ftr-360	72	94	a	a	DET
ftr-360	72	95	condition	condition	NOUN
ftr-360	72	96	to	to	ADP
ftr-360	72	97	a	a	DET
ftr-360	72	98	promise	promise	NOUN
ftr-360	72	99	to	to	PART
ftr-360	72	100	make	make	VERB
ftr-360	72	101	progress	progress	NOUN
ftr-360	72	102	payments	payment	NOUN
ftr-360	72	103	for	for	ADP
ftr-360	72	104	such	such	ADJ
ftr-360	72	105	work	work	NOUN
ftr-360	72	106	.	.	PUNCT
ftr-360	73	1	such	such	DET
ftr-360	73	2	a	a	DET
ftr-360	73	3	condition	condition	NOUN
ftr-360	73	4	would	would	AUX
ftr-360	73	5	permit	permit	VERB
ftr-360	73	6	the	the	DET
ftr-360	73	7	payor	payor	NOUN
ftr-360	73	8	to	to	PART
ftr-360	73	9	stop	stop	VERB
ftr-360	73	10	making	make	VERB
ftr-360	73	11	payments	payment	NOUN
ftr-360	73	12	if	if	SCONJ
ftr-360	73	13	the	the	DET
ftr-360	73	14	work	work	NOUN
ftr-360	73	15	quality	quality	NOUN
ftr-360	73	16	were	be	AUX
ftr-360	73	17	to	to	PART
ftr-360	73	18	become	become	VERB
ftr-360	73	19	unacceptable.14	unacceptable.14	PRON
ftr-360	73	20	a	a	DET
ftr-360	73	21	construction	construction	NOUN
ftr-360	73	22	would	would	AUX
ftr-360	73	23	thus	thus	ADV
ftr-360	73	24	condition	condition	VERB
ftr-360	73	25	the	the	DET
ftr-360	73	26	payment	payment	NOUN
ftr-360	73	27	obligation	obligation	NOUN
ftr-360	73	28	on	on	ADP
ftr-360	73	29	the	the	DET
ftr-360	73	30	rendering	rendering	NOUN
ftr-360	73	31	of	of	ADP
ftr-360	73	32	acceptable	acceptable	ADJ
ftr-360	73	33	work	work	NOUN
ftr-360	73	34	to	to	PART
ftr-360	73	35	meet	meet	VERB
ftr-360	73	36	a	a	DET
ftr-360	73	37	need	need	NOUN
ftr-360	73	38	identified	identify	VERB
ftr-360	73	39	by	by	ADP
ftr-360	73	40	the	the	DET
ftr-360	73	41	court	court	NOUN
ftr-360	73	42	irrespective	irrespective	ADV
ftr-360	73	43	of	of	ADP
ftr-360	73	44	the	the	DET
ftr-360	73	45	seemingly	seemingly	ADV
ftr-360	73	46	unconditional	unconditional	ADJ
ftr-360	73	47	relationship	relationship	NOUN
ftr-360	73	48	established	establish	VERB
ftr-360	73	49	by	by	ADP
ftr-360	73	50	the	the	DET
ftr-360	73	51	parties	party	NOUN
ftr-360	73	52	.	.	PUNCT
ftr-360	74	1	9	9	X
ftr-360	74	2	.	.	X
ftr-360	74	3	see	see	VERB
ftr-360	74	4	i	i	PRON
ftr-360	74	5	d.	d.	PROPN
ftr-360	74	6	§	§	PROPN
ftr-360	74	7	226	226	NUM
ftr-360	74	8	cmt	cmt	PROPN
ftr-360	74	9	.	.	PUNCT
ftr-360	75	1	a.	a.	PROPN
ftr-360	75	2	10	10	NUM
ftr-360	75	3	.	.	PUNCT
ftr-360	76	1	see	see	VERB
ftr-360	76	2	i	i	PRON
ftr-360	76	3	d.	d.	PROPN
ftr-360	76	4	§	§	PROPN
ftr-360	76	5	226	226	NUM
ftr-360	76	6	cmt	cmt	PROPN
ftr-360	76	7	.	.	PUNCT
ftr-360	77	1	c.	c.	PROPN
ftr-360	77	2	11	11	NUM
ftr-360	77	3	.	.	PUNCT
ftr-360	78	1	see	see	VERB
ftr-360	78	2	i	i	PRON
ftr-360	78	3	d.	d.	PROPN
ftr-360	78	4	12	12	NUM
ftr-360	78	5	.	.	PUNCT
ftr-360	79	1	see	see	VERB
ftr-360	79	2	i	i	PRON
ftr-360	79	3	d.	d.	PROPN
ftr-360	79	4	§	§	PROPN
ftr-360	79	5	226	226	NUM
ftr-360	79	6	cmts	cmts	NOUN
ftr-360	79	7	.	.	PUNCT
ftr-360	80	1	a	a	DET
ftr-360	80	2	,	,	PUNCT
ftr-360	80	3	c.	c.	PROPN
ftr-360	80	4	13	13	NUM
ftr-360	80	5	.	.	PUNCT
ftr-360	81	1	see	see	VERB
ftr-360	81	2	edwin	edwin	PROPN
ftr-360	81	3	w.	w.	PROPN
ftr-360	81	4	patterson	patterson	PROPN
ftr-360	81	5	,	,	PUNCT
ftr-360	81	6	constructive	constructive	ADJ
ftr-360	81	7	conditions	condition	NOUN
ftr-360	81	8	in	in	ADP
ftr-360	81	9	contracts	contract	NOUN
ftr-360	81	10	,	,	PUNCT
ftr-360	81	11	42	42	NUM
ftr-360	81	12	colum	colum	NOUN
ftr-360	81	13	.	.	PUNCT
ftr-360	82	1	l.	l.	PROPN
ftr-360	82	2	rev	rev	PROPN
ftr-360	82	3	.	.	PROPN
ftr-360	82	4	903	903	NUM
ftr-360	82	5	,	,	PUNCT
ftr-360	82	6	913	913	NUM
ftr-360	82	7	(	(	PUNCT
ftr-360	82	8	1942	1942	NUM
ftr-360	82	9	)	)	PUNCT
ftr-360	82	10	(	(	PUNCT
ftr-360	82	11	describing	describe	VERB
ftr-360	82	12	constructive	constructive	ADJ
ftr-360	82	13	conditions	condition	NOUN
ftr-360	82	14	as	as	ADP
ftr-360	82	15	“	"	PUNCT
ftr-360	82	16	gap	gap	NOUN
ftr-360	82	17	fillers	filler	NOUN
ftr-360	82	18	”	"	PUNCT
ftr-360	82	19	)	)	PUNCT
ftr-360	82	20	.	.	PUNCT
ftr-360	83	1	14	14	NUM
ftr-360	83	2	.	.	PUNCT
ftr-360	84	1	see	see	VERB
ftr-360	84	2	k	k	PROPN
ftr-360	84	3	&	&	CCONJ
ftr-360	84	4	g	g	PROPN
ftr-360	84	5	constr	constr	PROPN
ftr-360	84	6	.	.	PUNCT
ftr-360	85	1	co.	co.	PROPN
ftr-360	86	1	v.	v.	PROPN
ftr-360	86	2	harris	harris	PROPN
ftr-360	86	3	,	,	PUNCT
ftr-360	86	4	164	164	NUM
ftr-360	86	5	a.2d	a.2d	SYM
ftr-360	86	6	451	451	NUM
ftr-360	86	7	,	,	PUNCT
ftr-360	86	8	455	455	NUM
ftr-360	86	9	-	-	SYM
ftr-360	86	10	56	56	NUM
ftr-360	86	11	(	(	PUNCT
ftr-360	86	12	md	md	PROPN
ftr-360	86	13	.	.	PROPN
ftr-360	86	14	app	app	PROPN
ftr-360	86	15	.	.	PROPN
ftr-360	86	16	1960	1960	NUM
ftr-360	86	17	)	)	PUNCT
ftr-360	87	1	(	(	PUNCT
ftr-360	87	2	“	"	PUNCT
ftr-360	87	3	it	it	PRON
ftr-360	87	4	would	would	AUX
ftr-360	87	5	,	,	PUNCT
ftr-360	87	6	indeed	indeed	ADV
ftr-360	87	7	,	,	PUNCT
ftr-360	87	8	present	present	VERB
ftr-360	87	9	an	an	DET
ftr-360	87	10	unusual	unusual	ADJ
ftr-360	87	11	situation	situation	NOUN
ftr-360	87	12	if	if	SCONJ
ftr-360	87	13	we	we	PRON
ftr-360	87	14	were	be	AUX
ftr-360	87	15	to	to	PART
ftr-360	87	16	hold	hold	VERB
ftr-360	87	17	that	that	SCONJ
ftr-360	87	18	a	a	DET
ftr-360	87	19	building	building	NOUN
ftr-360	87	20	contractor	contractor	NOUN
ftr-360	87	21	,	,	PUNCT
ftr-360	87	22	who	who	PRON
ftr-360	87	23	has	have	AUX
ftr-360	87	24	obtained	obtain	VERB
ftr-360	87	25	someone	someone	PRON
ftr-360	87	26	to	to	PART
ftr-360	87	27	do	do	VERB
ftr-360	87	28	work	work	NOUN
ftr-360	87	29	for	for	ADP
ftr-360	87	30	him	he	PRON
ftr-360	87	31	and	and	CCONJ
ftr-360	87	32	has	have	AUX
ftr-360	87	33	agreed	agree	VERB
ftr-360	87	34	to	to	PART
ftr-360	87	35	pay	pay	VERB
ftr-360	87	36	each	each	DET
ftr-360	87	37	month	month	NOUN
ftr-360	87	38	for	for	ADP
ftr-360	87	39	the	the	DET
ftr-360	87	40	work	work	NOUN
ftr-360	87	41	performed	perform	VERB
ftr-360	87	42	in	in	ADP
ftr-360	87	43	the	the	DET
ftr-360	87	44	previous	previous	ADJ
ftr-360	87	45	month	month	NOUN
ftr-360	87	46	,	,	PUNCT
ftr-360	87	47	has	have	VERB
ftr-360	87	48	to	to	PART
ftr-360	87	49	continue	continue	VERB
ftr-360	87	50	the	the	DET
ftr-360	87	51	monthly	monthly	ADJ
ftr-360	87	52	payments	payment	NOUN
ftr-360	87	53	,	,	PUNCT
ftr-360	87	54	irrespective	irrespective	ADV
ftr-360	87	55	of	of	ADP
ftr-360	87	56	the	the	DET
ftr-360	87	57	degree	degree	NOUN
ftr-360	87	58	of	of	ADP
ftr-360	87	59	skill	skill	NOUN
ftr-360	87	60	and	and	CCONJ
ftr-360	87	61	care	care	NOUN
ftr-360	87	62	displayed	display	VERB
ftr-360	87	63	in	in	ADP
ftr-360	87	64	the	the	DET
ftr-360	87	65	performance	performance	NOUN
ftr-360	87	66	of	of	ADP
ftr-360	87	67	work	work	NOUN
ftr-360	87	68	,	,	PUNCT
ftr-360	87	69	and	and	CCONJ
ftr-360	87	70	his	his	PRON
ftr-360	87	71	only	only	ADJ
ftr-360	87	72	recourse	recourse	NOUN
ftr-360	87	73	is	be	AUX
ftr-360	87	74	by	by	ADP
ftr-360	87	75	way	way	NOUN
ftr-360	87	76	of	of	ADP
ftr-360	87	77	suit	suit	NOUN
ftr-360	87	78	for	for	ADP
ftr-360	87	79	ill	ill	ADJ
ftr-360	87	80	-	-	PUNCT
ftr-360	87	81	performance	performance	NOUN
ftr-360	87	82	.	.	PUNCT
ftr-360	87	83	”	"	PUNCT
ftr-360	87	84	)	)	PUNCT
ftr-360	87	85	.	.	PUNCT
ftr-360	88	1	466	466	NUM
ftr-360	88	2	florida	florida	PROPN
ftr-360	88	3	tax	tax	NOUN
ftr-360	88	4	review	review	NOUN
ftr-360	88	5	[	[	X
ftr-360	88	6	vol	vol	NOUN
ftr-360	88	7	.	.	PUNCT
ftr-360	89	1	10:7	10:7	NUM
ftr-360	89	2	constructive	constructive	ADJ
ftr-360	89	3	conditions	condition	NOUN
ftr-360	89	4	of	of	ADP
ftr-360	89	5	exchange15	exchange15	NOUN
ftr-360	89	6	often	often	ADV
ftr-360	89	7	become	become	VERB
ftr-360	89	8	necessary	necessary	ADJ
ftr-360	89	9	to	to	PART
ftr-360	89	10	avoid	avoid	VERB
ftr-360	89	11	hardship	hardship	NOUN
ftr-360	89	12	and	and	CCONJ
ftr-360	89	13	achieve	achieve	VERB
ftr-360	89	14	justice16	justice16	NOUN
ftr-360	89	15	where	where	SCONJ
ftr-360	89	16	parties	party	NOUN
ftr-360	89	17	to	to	ADP
ftr-360	89	18	a	a	DET
ftr-360	89	19	bilateral	bilateral	ADJ
ftr-360	89	20	contract	contract	NOUN
ftr-360	89	21	fail	fail	VERB
ftr-360	89	22	to	to	PART
ftr-360	89	23	specify	specify	VERB
ftr-360	89	24	whether	whether	SCONJ
ftr-360	89	25	the	the	DET
ftr-360	89	26	promised	promise	VERB
ftr-360	89	27	performance	performance	NOUN
ftr-360	89	28	of	of	ADP
ftr-360	89	29	one	one	NUM
ftr-360	89	30	party	party	NOUN
ftr-360	89	31	depends	depend	VERB
ftr-360	89	32	on	on	ADP
ftr-360	89	33	performance	performance	NOUN
ftr-360	89	34	by	by	ADP
ftr-360	89	35	the	the	DET
ftr-360	89	36	other	other	ADJ
ftr-360	89	37	party.17	party.17	PROPN
ftr-360	89	38	early	early	ADJ
ftr-360	89	39	court	court	NOUN
ftr-360	89	40	decisions	decision	NOUN
ftr-360	89	41	had	have	AUX
ftr-360	89	42	routinely	routinely	ADV
ftr-360	89	43	found	find	VERB
ftr-360	89	44	the	the	DET
ftr-360	89	45	absence	absence	NOUN
ftr-360	89	46	of	of	ADP
ftr-360	89	47	express	express	ADJ
ftr-360	89	48	and	and	CCONJ
ftr-360	89	49	implied	imply	VERB
ftr-360	89	50	conditions	condition	NOUN
ftr-360	89	51	indicative	indicative	ADJ
ftr-360	89	52	of	of	ADP
ftr-360	89	53	independent	independent	ADJ
ftr-360	89	54	relationships	relationship	NOUN
ftr-360	89	55	between	between	ADP
ftr-360	89	56	promises.18	promises.18	PROPN
ftr-360	89	57	in	in	ADP
ftr-360	89	58	dealing	deal	VERB
ftr-360	89	59	with	with	ADP
ftr-360	89	60	independent	independent	ADJ
ftr-360	89	61	promises	promise	NOUN
ftr-360	89	62	,	,	PUNCT
ftr-360	89	63	a	a	DET
ftr-360	89	64	court	court	NOUN
ftr-360	89	65	would	would	AUX
ftr-360	89	66	have	have	AUX
ftr-360	89	67	held	hold	VERB
ftr-360	89	68	a	a	DET
ftr-360	89	69	defendant	defendant	NOUN
ftr-360	89	70	to	to	ADP
ftr-360	89	71	its	its	PRON
ftr-360	89	72	facially	facially	ADV
ftr-360	89	73	unconditional	unconditional	ADJ
ftr-360	89	74	promises	promise	NOUN
ftr-360	89	75	in	in	ADP
ftr-360	89	76	a	a	DET
ftr-360	89	77	contract	contract	NOUN
ftr-360	89	78	even	even	ADV
ftr-360	89	79	if	if	SCONJ
ftr-360	89	80	the	the	DET
ftr-360	89	81	plaintiff	plaintiff	NOUN
ftr-360	89	82	had	have	AUX
ftr-360	89	83	neither	neither	CCONJ
ftr-360	89	84	fulfilled	fulfil	VERB
ftr-360	89	85	nor	nor	CCONJ
ftr-360	89	86	offered	offer	VERB
ftr-360	89	87	to	to	PART
ftr-360	89	88	fulfill	fulfill	VERB
ftr-360	89	89	its	its	PRON
ftr-360	89	90	promises	promise	NOUN
ftr-360	89	91	in	in	ADP
ftr-360	89	92	that	that	PRON
ftr-360	89	93	contract.19	contract.19	NOUN
ftr-360	89	94	courts	court	NOUN
ftr-360	89	95	simply	simply	ADV
ftr-360	89	96	enforced	enforce	VERB
ftr-360	89	97	each	each	DET
ftr-360	89	98	promise	promise	NOUN
ftr-360	89	99	as	as	SCONJ
ftr-360	89	100	made	make	VERB
ftr-360	89	101	by	by	ADP
ftr-360	89	102	contracting	contract	VERB
ftr-360	89	103	parties	party	NOUN
ftr-360	89	104	.	.	PUNCT
ftr-360	90	1	the	the	DET
ftr-360	90	2	judicial	judicial	ADJ
ftr-360	90	3	approach	approach	NOUN
ftr-360	90	4	changed	change	VERB
ftr-360	90	5	by	by	ADP
ftr-360	90	6	the	the	DET
ftr-360	90	7	landmark	landmark	PROPN
ftr-360	90	8	decision	decision	NOUN
ftr-360	90	9	kingston	kingston	PROPN
ftr-360	90	10	v.	v.	ADP
ftr-360	90	11	preston,20	preston,20	PROPN
ftr-360	90	12	which	which	PRON
ftr-360	90	13	used	use	VERB
ftr-360	90	14	constructive	constructive	ADJ
ftr-360	90	15	conditions	condition	NOUN
ftr-360	90	16	to	to	PART
ftr-360	90	17	establish	establish	VERB
ftr-360	90	18	dependent	dependent	ADJ
ftr-360	90	19	relationships	relationship	NOUN
ftr-360	90	20	between	between	ADP
ftr-360	90	21	promises	promise	NOUN
ftr-360	90	22	of	of	ADP
ftr-360	90	23	performance.21	performance.21	PROPN
ftr-360	90	24	kingston	kingston	PROPN
ftr-360	90	25	involved	involve	VERB
ftr-360	90	26	a	a	DET
ftr-360	90	27	contract	contract	NOUN
ftr-360	90	28	wherein	wherein	SCONJ
ftr-360	90	29	a	a	DET
ftr-360	90	30	buyer	buyer	NOUN
ftr-360	90	31	promised	promise	VERB
ftr-360	90	32	to	to	PART
ftr-360	90	33	put	put	VERB
ftr-360	90	34	up	up	ADP
ftr-360	90	35	adequate	adequate	ADJ
ftr-360	90	36	security	security	NOUN
ftr-360	90	37	for	for	ADP
ftr-360	90	38	the	the	DET
ftr-360	90	39	buyer	buyer	NOUN
ftr-360	90	40	’s	’s	PART
ftr-360	90	41	obligation	obligation	NOUN
ftr-360	90	42	to	to	PART
ftr-360	90	43	make	make	VERB
ftr-360	90	44	installment	installment	ADJ
ftr-360	90	45	payments	payment	NOUN
ftr-360	90	46	for	for	ADP
ftr-360	90	47	property	property	NOUN
ftr-360	90	48	acquired	acquire	VERB
ftr-360	90	49	from	from	ADP
ftr-360	90	50	a	a	DET
ftr-360	90	51	seller.22	seller.22	NOUN
ftr-360	90	52	the	the	DET
ftr-360	90	53	court	court	NOUN
ftr-360	90	54	found	find	VERB
ftr-360	90	55	that	that	SCONJ
ftr-360	90	56	the	the	DET
ftr-360	90	57	receipt	receipt	NOUN
ftr-360	90	58	of	of	ADP
ftr-360	90	59	security	security	NOUN
ftr-360	90	60	for	for	ADP
ftr-360	90	61	future	future	ADJ
ftr-360	90	62	payments	payment	NOUN
ftr-360	90	63	was	be	AUX
ftr-360	90	64	so	so	ADV
ftr-360	90	65	fundamental	fundamental	ADJ
ftr-360	90	66	to	to	ADP
ftr-360	90	67	the	the	DET
ftr-360	90	68	contemplated	contemplated	ADJ
ftr-360	90	69	installment	installment	NOUN
ftr-360	90	70	sale	sale	NOUN
ftr-360	90	71	that	that	PRON
ftr-360	90	72	the	the	DET
ftr-360	90	73	court	court	NOUN
ftr-360	90	74	made	make	VERB
ftr-360	90	75	the	the	DET
ftr-360	90	76	buyer	buyer	NOUN
ftr-360	90	77	’s	’s	PART
ftr-360	90	78	delivery	delivery	NOUN
ftr-360	90	79	of	of	ADP
ftr-360	90	80	(	(	PUNCT
ftr-360	90	81	or	or	CCONJ
ftr-360	90	82	offer	offer	VERB
ftr-360	90	83	to	to	PART
ftr-360	90	84	deliver	deliver	VERB
ftr-360	90	85	)	)	PUNCT
ftr-360	90	86	adequate	adequate	ADJ
ftr-360	90	87	security	security	NOUN
ftr-360	90	88	a	a	DET
ftr-360	90	89	necessary	necessary	ADJ
ftr-360	90	90	condition	condition	NOUN
ftr-360	90	91	precedent	precedent	NOUN
ftr-360	90	92	to	to	ADP
ftr-360	90	93	the	the	DET
ftr-360	90	94	seller	seller	NOUN
ftr-360	90	95	’s	’s	PART
ftr-360	90	96	promise	promise	NOUN
ftr-360	90	97	to	to	PART
ftr-360	90	98	convey	convey	VERB
ftr-360	90	99	the	the	DET
ftr-360	90	100	underlying	underlie	VERB
ftr-360	90	101	property.23	property.23	NOUN
ftr-360	90	102	in	in	ADP
ftr-360	90	103	short	short	ADJ
ftr-360	90	104	,	,	PUNCT
ftr-360	90	105	despite	despite	SCONJ
ftr-360	90	106	the	the	DET
ftr-360	90	107	absence	absence	NOUN
ftr-360	90	108	of	of	ADP
ftr-360	90	109	express	express	ADJ
ftr-360	90	110	and	and	CCONJ
ftr-360	90	111	implied	imply	VERB
ftr-360	90	112	conditions	condition	NOUN
ftr-360	90	113	,	,	PUNCT
ftr-360	90	114	the	the	DET
ftr-360	90	115	court	court	NOUN
ftr-360	90	116	refused	refuse	VERB
ftr-360	90	117	to	to	PART
ftr-360	90	118	compel	compel	VERB
ftr-360	90	119	a	a	DET
ftr-360	90	120	conveyance	conveyance	NOUN
ftr-360	90	121	of	of	ADP
ftr-360	90	122	the	the	DET
ftr-360	90	123	property	property	NOUN
ftr-360	90	124	because	because	SCONJ
ftr-360	90	125	the	the	DET
ftr-360	90	126	court	court	NOUN
ftr-360	90	127	15	15	NUM
ftr-360	90	128	.	.	PUNCT
ftr-360	91	1	this	this	DET
ftr-360	91	2	article	article	NOUN
ftr-360	91	3	focuses	focus	VERB
ftr-360	91	4	on	on	ADP
ftr-360	91	5	constructive	constructive	ADJ
ftr-360	91	6	conditions	condition	NOUN
ftr-360	91	7	of	of	ADP
ftr-360	91	8	exchange	exchange	NOUN
ftr-360	91	9	,	,	PUNCT
ftr-360	91	10	which	which	PRON
ftr-360	91	11	reflect	reflect	VERB
ftr-360	91	12	a	a	DET
ftr-360	91	13	“	"	PUNCT
ftr-360	91	14	mutual	mutual	ADJ
ftr-360	91	15	dependency	dependency	NOUN
ftr-360	91	16	of	of	ADP
ftr-360	91	17	promises	promise	NOUN
ftr-360	91	18	,	,	PUNCT
ftr-360	91	19	”	"	PUNCT
ftr-360	91	20	patterson	patterson	PROPN
ftr-360	91	21	,	,	PUNCT
ftr-360	91	22	supra	supra	PROPN
ftr-360	91	23	note	note	PROPN
ftr-360	91	24	13	13	NUM
ftr-360	91	25	,	,	PUNCT
ftr-360	91	26	at	at	ADP
ftr-360	91	27	907	907	NUM
ftr-360	91	28	,	,	PUNCT
ftr-360	91	29	without	without	ADP
ftr-360	91	30	addressing	address	VERB
ftr-360	91	31	other	other	ADJ
ftr-360	91	32	possible	possible	ADJ
ftr-360	91	33	constructive	constructive	ADJ
ftr-360	91	34	conditions	condition	NOUN
ftr-360	91	35	,	,	PUNCT
ftr-360	91	36	such	such	ADJ
ftr-360	91	37	as	as	ADP
ftr-360	91	38	conditions	condition	NOUN
ftr-360	91	39	of	of	ADP
ftr-360	91	40	cooperation	cooperation	NOUN
ftr-360	91	41	and	and	CCONJ
ftr-360	91	42	frustration	frustration	NOUN
ftr-360	91	43	.	.	PUNCT
ftr-360	92	1	see	see	VERB
ftr-360	92	2	generally	generally	ADV
ftr-360	92	3	i	i	PRON
ftr-360	92	4	d.	d.	PROPN
ftr-360	92	5	at	at	ADP
ftr-360	92	6	928	928	NUM
ftr-360	92	7	-	-	SYM
ftr-360	92	8	54	54	NUM
ftr-360	92	9	(	(	PUNCT
ftr-360	92	10	describing	describe	VERB
ftr-360	92	11	various	various	ADJ
ftr-360	92	12	constructive	constructive	ADJ
ftr-360	92	13	conditions	condition	NOUN
ftr-360	92	14	)	)	PUNCT
ftr-360	92	15	.	.	PUNCT
ftr-360	93	1	16	16	NUM
ftr-360	93	2	.	.	PUNCT
ftr-360	94	1	see	see	VERB
ftr-360	94	2	dorn	dorn	PROPN
ftr-360	94	3	v.	v.	PROPN
ftr-360	94	4	stanhope	stanhope	PROPN
ftr-360	94	5	steel	steel	PROPN
ftr-360	94	6	,	,	PUNCT
ftr-360	94	7	inc	inc	PROPN
ftr-360	94	8	.	.	PROPN
ftr-360	94	9	,	,	PUNCT
ftr-360	94	10	534	534	NUM
ftr-360	94	11	a.2d	a.2d	SYM
ftr-360	94	12	798	798	NUM
ftr-360	94	13	,	,	PUNCT
ftr-360	94	14	805	805	NUM
ftr-360	94	15	(	(	PUNCT
ftr-360	94	16	pa	pa	PROPN
ftr-360	94	17	.	.	PUNCT
ftr-360	94	18	super	super	PROPN
ftr-360	94	19	.	.	PUNCT
ftr-360	95	1	ct	ct	PROPN
ftr-360	95	2	.	.	PROPN
ftr-360	95	3	1987	1987	NUM
ftr-360	95	4	)	)	PUNCT
ftr-360	95	5	.	.	PUNCT
ftr-360	96	1	17	17	NUM
ftr-360	96	2	.	.	PUNCT
ftr-360	97	1	see	see	VERB
ftr-360	97	2	restatement	restatement	NOUN
ftr-360	97	3	(	(	PUNCT
ftr-360	97	4	second	second	ADJ
ftr-360	97	5	)	)	PUNCT
ftr-360	97	6	of	of	ADP
ftr-360	97	7	contracts	contract	NOUN
ftr-360	97	8	§	§	PROPN
ftr-360	97	9	232	232	NUM
ftr-360	97	10	(	(	PUNCT
ftr-360	97	11	1981	1981	NUM
ftr-360	97	12	)	)	PUNCT
ftr-360	97	13	.	.	PUNCT
ftr-360	98	1	18	18	NUM
ftr-360	98	2	.	.	X
ftr-360	98	3	see	see	VERB
ftr-360	98	4	,	,	PUNCT
ftr-360	98	5	e.g.	e.g.	ADV
ftr-360	98	6	,	,	PUNCT
ftr-360	98	7	nichols	nichols	PROPN
ftr-360	98	8	v.	v.	PROPN
ftr-360	98	9	raynbred	raynbre	VERB
ftr-360	98	10	,	,	PUNCT
ftr-360	98	11	80	80	NUM
ftr-360	98	12	eng	eng	PROPN
ftr-360	98	13	.	.	PROPN
ftr-360	99	1	rep	rep	PROPN
ftr-360	99	2	.	.	PROPN
ftr-360	99	3	238	238	NUM
ftr-360	99	4	(	(	PUNCT
ftr-360	99	5	k.b	k.b	PROPN
ftr-360	99	6	.	.	PROPN
ftr-360	99	7	1615	1615	NUM
ftr-360	99	8	)	)	PUNCT
ftr-360	99	9	.	.	PUNCT
ftr-360	100	1	19	19	NUM
ftr-360	100	2	.	.	X
ftr-360	101	1	see	see	PROPN
ftr-360	101	2	damien	damien	PROPN
ftr-360	101	3	nyer	nyer	PROPN
ftr-360	101	4	,	,	PUNCT
ftr-360	101	5	withholding	withholding	NOUN
ftr-360	101	6	performance	performance	NOUN
ftr-360	101	7	for	for	ADP
ftr-360	101	8	breach	breach	NOUN
ftr-360	101	9	in	in	ADP
ftr-360	101	10	international	international	ADJ
ftr-360	101	11	transactions	transaction	NOUN
ftr-360	101	12	:	:	PUNCT
ftr-360	101	13	an	an	DET
ftr-360	101	14	exercise	exercise	NOUN
ftr-360	101	15	in	in	ADP
ftr-360	101	16	equations	equation	NOUN
ftr-360	101	17	,	,	PUNCT
ftr-360	101	18	proportions	proportion	NOUN
ftr-360	101	19	or	or	CCONJ
ftr-360	101	20	coercion	coercion	NOUN
ftr-360	101	21	?	?	PUNCT
ftr-360	101	22	,	,	PUNCT
ftr-360	101	23	18	18	NUM
ftr-360	101	24	pace	pace	NOUN
ftr-360	101	25	int’l	int’l	NUM
ftr-360	101	26	l.	l.	PROPN
ftr-360	101	27	rev	rev	PROPN
ftr-360	101	28	.	.	PROPN
ftr-360	101	29	29	29	NUM
ftr-360	101	30	,	,	PUNCT
ftr-360	101	31	53	53	NUM
ftr-360	101	32	(	(	PUNCT
ftr-360	101	33	2006	2006	NUM
ftr-360	101	34	)	)	PUNCT
ftr-360	101	35	(	(	PUNCT
ftr-360	101	36	“	"	PUNCT
ftr-360	101	37	[	[	X
ftr-360	101	38	i]t	i]t	PROPN
ftr-360	101	39	was	be	AUX
ftr-360	101	40	thought	think	VERB
ftr-360	101	41	that	that	SCONJ
ftr-360	101	42	a	a	DET
ftr-360	101	43	party	party	NOUN
ftr-360	101	44	confronted	confront	VERB
ftr-360	101	45	with	with	ADP
ftr-360	101	46	the	the	DET
ftr-360	101	47	other	other	ADJ
ftr-360	101	48	party	party	NOUN
ftr-360	101	49	’s	’s	PART
ftr-360	101	50	non	non	ADJ
ftr-360	101	51	-	-	NOUN
ftr-360	101	52	performance	performance	NOUN
ftr-360	101	53	remained	remain	VERB
ftr-360	101	54	obligated	obligate	VERB
ftr-360	101	55	to	to	PART
ftr-360	101	56	perform	perform	VERB
ftr-360	101	57	his	his	PRON
ftr-360	101	58	part	part	NOUN
ftr-360	101	59	of	of	ADP
ftr-360	101	60	the	the	DET
ftr-360	101	61	deal	deal	NOUN
ftr-360	101	62	.	.	PUNCT
ftr-360	101	63	”	"	PUNCT
ftr-360	101	64	)	)	PUNCT
ftr-360	101	65	.	.	PUNCT
ftr-360	102	1	20	20	NUM
ftr-360	102	2	.	.	X
ftr-360	102	3	98	98	NUM
ftr-360	103	1	eng	eng	PROPN
ftr-360	103	2	.	.	PROPN
ftr-360	103	3	rep	rep	PROPN
ftr-360	103	4	.	.	PROPN
ftr-360	103	5	606	606	NUM
ftr-360	103	6	(	(	PUNCT
ftr-360	103	7	k.b	k.b	PROPN
ftr-360	103	8	.	.	PROPN
ftr-360	103	9	1773	1773	NUM
ftr-360	103	10	)	)	PUNCT
ftr-360	103	11	,	,	PUNCT
ftr-360	103	12	discussed	discuss	VERB
ftr-360	103	13	in	in	ADP
ftr-360	103	14	jones	jones	PROPN
ftr-360	103	15	v.	v.	PROPN
ftr-360	103	16	barkley	barkley	PROPN
ftr-360	103	17	,	,	PUNCT
ftr-360	103	18	99	99	NUM
ftr-360	103	19	eng	eng	PROPN
ftr-360	103	20	.	.	PROPN
ftr-360	103	21	rep	rep	PROPN
ftr-360	103	22	.	.	PROPN
ftr-360	103	23	434	434	NUM
ftr-360	103	24	,	,	PUNCT
ftr-360	103	25	436	436	NUM
ftr-360	103	26	-	-	SYM
ftr-360	103	27	37	37	NUM
ftr-360	103	28	(	(	PUNCT
ftr-360	103	29	1781	1781	NUM
ftr-360	103	30	)	)	PUNCT
ftr-360	103	31	.	.	PUNCT
ftr-360	104	1	courts	court	NOUN
ftr-360	104	2	arguably	arguably	ADV
ftr-360	104	3	recognized	recognize	VERB
ftr-360	104	4	dependent	dependent	ADJ
ftr-360	104	5	relationships	relationship	NOUN
ftr-360	104	6	between	between	ADP
ftr-360	104	7	promises	promise	NOUN
ftr-360	104	8	prior	prior	ADV
ftr-360	104	9	to	to	ADP
ftr-360	104	10	kingston	kingston	PROPN
ftr-360	104	11	.	.	PUNCT
ftr-360	105	1	see	see	VERB
ftr-360	105	2	generally	generally	ADV
ftr-360	105	3	william	william	PROPN
ftr-360	105	4	m.	m.	PROPN
ftr-360	105	5	mcgovern	mcgovern	PROPN
ftr-360	105	6	,	,	PUNCT
ftr-360	105	7	jr	jr	PROPN
ftr-360	105	8	.	.	PROPN
ftr-360	105	9	,	,	PUNCT
ftr-360	105	10	dependent	dependent	ADJ
ftr-360	105	11	promises	promise	NOUN
ftr-360	105	12	in	in	ADP
ftr-360	105	13	the	the	DET
ftr-360	105	14	history	history	NOUN
ftr-360	105	15	of	of	ADP
ftr-360	105	16	leases	lease	NOUN
ftr-360	105	17	and	and	CCONJ
ftr-360	105	18	other	other	ADJ
ftr-360	105	19	contracts	contract	NOUN
ftr-360	105	20	,	,	PUNCT
ftr-360	105	21	52	52	NUM
ftr-360	105	22	tul	tul	NOUN
ftr-360	105	23	.	.	PUNCT
ftr-360	105	24	l.	l.	PROPN
ftr-360	105	25	rev	rev	PROPN
ftr-360	105	26	.	.	PROPN
ftr-360	105	27	659	659	NUM
ftr-360	105	28	(	(	PUNCT
ftr-360	105	29	1978	1978	NUM
ftr-360	105	30	)	)	PUNCT
ftr-360	105	31	(	(	PUNCT
ftr-360	105	32	arguing	argue	VERB
ftr-360	105	33	against	against	ADP
ftr-360	105	34	a	a	DET
ftr-360	105	35	commonly	commonly	ADV
ftr-360	105	36	-	-	PUNCT
ftr-360	105	37	held	hold	VERB
ftr-360	105	38	notion	notion	NOUN
ftr-360	105	39	that	that	SCONJ
ftr-360	105	40	the	the	DET
ftr-360	105	41	law	law	NOUN
ftr-360	105	42	developed	develop	VERB
ftr-360	105	43	from	from	ADP
ftr-360	105	44	treating	treat	VERB
ftr-360	105	45	promises	promise	NOUN
ftr-360	105	46	as	as	ADP
ftr-360	105	47	independent	independent	ADJ
ftr-360	105	48	to	to	ADP
ftr-360	105	49	treating	treat	VERB
ftr-360	105	50	them	they	PRON
ftr-360	105	51	as	as	ADV
ftr-360	105	52	dependent	dependent	ADJ
ftr-360	105	53	)	)	PUNCT
ftr-360	105	54	.	.	PUNCT
ftr-360	106	1	21	21	NUM
ftr-360	106	2	.	.	PUNCT
ftr-360	107	1	see	see	VERB
ftr-360	107	2	kingston	kingston	PROPN
ftr-360	107	3	v.	v.	PROPN
ftr-360	107	4	preston	preston	PROPN
ftr-360	107	5	,	,	PUNCT
ftr-360	107	6	98	98	NUM
ftr-360	107	7	eng	eng	PROPN
ftr-360	107	8	.	.	PROPN
ftr-360	107	9	rep	rep	PROPN
ftr-360	107	10	.	.	PROPN
ftr-360	107	11	606	606	NUM
ftr-360	107	12	(	(	PUNCT
ftr-360	107	13	k.b	k.b	PROPN
ftr-360	107	14	.	.	PROPN
ftr-360	107	15	1773	1773	NUM
ftr-360	107	16	)	)	PUNCT
ftr-360	107	17	,	,	PUNCT
ftr-360	107	18	discussed	discuss	VERB
ftr-360	107	19	in	in	ADP
ftr-360	107	20	jones	jones	PROPN
ftr-360	107	21	v.	v.	PROPN
ftr-360	107	22	barkley	barkley	PROPN
ftr-360	107	23	,	,	PUNCT
ftr-360	107	24	99	99	NUM
ftr-360	107	25	eng	eng	PROPN
ftr-360	107	26	.	.	PROPN
ftr-360	108	1	rep	rep	PROPN
ftr-360	108	2	.	.	PROPN
ftr-360	108	3	434	434	NUM
ftr-360	108	4	,	,	PUNCT
ftr-360	108	5	436	436	NUM
ftr-360	108	6	-	-	SYM
ftr-360	108	7	37	37	NUM
ftr-360	108	8	(	(	PUNCT
ftr-360	108	9	1781	1781	NUM
ftr-360	108	10	)	)	PUNCT
ftr-360	108	11	.	.	PUNCT
ftr-360	109	1	22	22	NUM
ftr-360	109	2	.	.	PUNCT
ftr-360	109	3	see	see	VERB
ftr-360	109	4	i	i	PRON
ftr-360	109	5	d.	d.	PROPN
ftr-360	109	6	23	23	NUM
ftr-360	109	7	.	.	PUNCT
ftr-360	110	1	see	see	VERB
ftr-360	110	2	i	i	PRON
ftr-360	110	3	d.	d.	PROPN
ftr-360	110	4	;	;	PUNCT
ftr-360	110	5	see	see	VERB
ftr-360	110	6	also	also	ADV
ftr-360	110	7	restatement	restatement	VERB
ftr-360	110	8	(	(	PUNCT
ftr-360	110	9	second	second	ADJ
ftr-360	110	10	)	)	PUNCT
ftr-360	110	11	of	of	ADP
ftr-360	110	12	contracts	contract	NOUN
ftr-360	110	13	§	§	PROPN
ftr-360	110	14	234	234	NUM
ftr-360	110	15	cmt	cmt	NOUN
ftr-360	110	16	.	.	PUNCT
ftr-360	111	1	b	b	PROPN
ftr-360	111	2	(	(	PUNCT
ftr-360	111	3	1981	1981	NUM
ftr-360	111	4	)	)	PUNCT
ftr-360	111	5	.	.	PUNCT
ftr-360	112	1	2010	2010	NUM
ftr-360	112	2	]	]	PUNCT
ftr-360	112	3	just	just	ADV
ftr-360	112	4	enough	enough	ADV
ftr-360	112	5	:	:	PUNCT
ftr-360	112	6	substantial	substantial	ADJ
ftr-360	112	7	performance	performance	NOUN
ftr-360	112	8	,	,	PUNCT
ftr-360	112	9	ministerial	ministerial	ADJ
ftr-360	112	10	acts	act	NOUN
ftr-360	112	11	467	467	NUM
ftr-360	112	12	could	could	AUX
ftr-360	112	13	not	not	PART
ftr-360	112	14	construe	construe	VERB
ftr-360	112	15	the	the	DET
ftr-360	112	16	seller	seller	NOUN
ftr-360	112	17	’s	’s	PART
ftr-360	112	18	promise	promise	NOUN
ftr-360	112	19	to	to	PART
ftr-360	112	20	convey	convey	VERB
ftr-360	112	21	as	as	ADP
ftr-360	112	22	being	be	AUX
ftr-360	112	23	wholly	wholly	ADV
ftr-360	112	24	independent	independent	ADJ
ftr-360	112	25	of	of	ADP
ftr-360	112	26	the	the	DET
ftr-360	112	27	buyer	buyer	NOUN
ftr-360	112	28	’s	’s	PART
ftr-360	112	29	willingness	willingness	NOUN
ftr-360	112	30	to	to	PART
ftr-360	112	31	provide	provide	VERB
ftr-360	112	32	security	security	NOUN
ftr-360	112	33	for	for	ADP
ftr-360	112	34	the	the	DET
ftr-360	112	35	future	future	ADJ
ftr-360	112	36	payments.24	payments.24	PROPN
ftr-360	112	37	kingston	kingston	PROPN
ftr-360	112	38	thus	thus	ADV
ftr-360	112	39	began	begin	VERB
ftr-360	112	40	a	a	DET
ftr-360	112	41	trend	trend	NOUN
ftr-360	112	42	of	of	ADP
ftr-360	112	43	finding	find	VERB
ftr-360	112	44	dependent	dependent	ADJ
ftr-360	112	45	relationships	relationship	NOUN
ftr-360	112	46	between	between	ADP
ftr-360	112	47	promises	promise	NOUN
ftr-360	112	48	of	of	ADP
ftr-360	112	49	performance	performance	NOUN
ftr-360	112	50	in	in	ADP
ftr-360	112	51	recognition	recognition	NOUN
ftr-360	112	52	of	of	ADP
ftr-360	112	53	the	the	DET
ftr-360	112	54	fact	fact	NOUN
ftr-360	112	55	that	that	SCONJ
ftr-360	112	56	,	,	PUNCT
ftr-360	112	57	although	although	SCONJ
ftr-360	112	58	parties	party	NOUN
ftr-360	112	59	exchange	exchange	VERB
ftr-360	112	60	promises	promise	NOUN
ftr-360	112	61	in	in	ADP
ftr-360	112	62	forming	form	VERB
ftr-360	112	63	bilateral	bilateral	ADJ
ftr-360	112	64	contracts	contract	NOUN
ftr-360	112	65	,	,	PUNCT
ftr-360	112	66	they	they	PRON
ftr-360	112	67	ultimately	ultimately	ADV
ftr-360	112	68	expect	expect	VERB
ftr-360	112	69	to	to	PART
ftr-360	112	70	exchange	exchange	VERB
ftr-360	112	71	performances.25	performances.25	NOUN
ftr-360	112	72	today	today	NOUN
ftr-360	112	73	,	,	PUNCT
ftr-360	112	74	absent	absent	ADJ
ftr-360	112	75	a	a	DET
ftr-360	112	76	clear	clear	ADJ
ftr-360	112	77	showing	showing	NOUN
ftr-360	112	78	of	of	ADP
ftr-360	112	79	contrary	contrary	ADJ
ftr-360	112	80	intention	intention	NOUN
ftr-360	112	81	,	,	PUNCT
ftr-360	112	82	a	a	DET
ftr-360	112	83	presumption	presumption	NOUN
ftr-360	112	84	exists	exist	VERB
ftr-360	112	85	that	that	SCONJ
ftr-360	112	86	parties	party	NOUN
ftr-360	112	87	expect	expect	VERB
ftr-360	112	88	to	to	PART
ftr-360	112	89	exchange	exchange	VERB
ftr-360	112	90	all	all	DET
ftr-360	112	91	performances	performance	NOUN
ftr-360	112	92	as	as	SCONJ
ftr-360	112	93	promised	promise	VERB
ftr-360	112	94	in	in	ADP
ftr-360	112	95	a	a	DET
ftr-360	112	96	contract.26	contract.26	ADJ
ftr-360	112	97	constructive	constructive	ADJ
ftr-360	112	98	conditions	condition	NOUN
ftr-360	112	99	help	help	AUX
ftr-360	112	100	protect	protect	VERB
ftr-360	112	101	these	these	DET
ftr-360	112	102	expectations	expectation	NOUN
ftr-360	112	103	by	by	ADP
ftr-360	112	104	allowing	allow	VERB
ftr-360	112	105	a	a	DET
ftr-360	112	106	party	party	NOUN
ftr-360	112	107	to	to	PART
ftr-360	112	108	defer	defer	VERB
ftr-360	112	109	performance	performance	NOUN
ftr-360	112	110	—	—	PUNCT
ftr-360	112	111	thereby	thereby	ADV
ftr-360	112	112	minimizing	minimize	VERB
ftr-360	112	113	a	a	DET
ftr-360	112	114	risk	risk	NOUN
ftr-360	112	115	of	of	ADP
ftr-360	112	116	forfeiture	forfeiture	NOUN
ftr-360	112	117	—	—	PUNCT
ftr-360	112	118	until	until	ADP
ftr-360	112	119	receiving	receive	VERB
ftr-360	112	120	some	some	DET
ftr-360	112	121	assurance	assurance	NOUN
ftr-360	112	122	that	that	PRON
ftr-360	112	123	the	the	DET
ftr-360	112	124	other	other	ADJ
ftr-360	112	125	party	party	NOUN
ftr-360	112	126	will	will	AUX
ftr-360	112	127	also	also	ADV
ftr-360	112	128	perform	perform	VERB
ftr-360	112	129	as	as	ADP
ftr-360	112	130	promised.27	promised.27	NOUN
ftr-360	112	131	24	24	NUM
ftr-360	112	132	.	.	PUNCT
ftr-360	113	1	see	see	VERB
ftr-360	113	2	kingston	kingston	PROPN
ftr-360	113	3	v.	v.	PROPN
ftr-360	113	4	preston	preston	PROPN
ftr-360	113	5	,	,	PUNCT
ftr-360	113	6	98	98	NUM
ftr-360	113	7	eng	eng	PROPN
ftr-360	113	8	.	.	PROPN
ftr-360	113	9	rep	rep	PROPN
ftr-360	113	10	.	.	PROPN
ftr-360	113	11	606	606	NUM
ftr-360	113	12	(	(	PUNCT
ftr-360	113	13	k.b	k.b	PROPN
ftr-360	113	14	.	.	PROPN
ftr-360	113	15	1773	1773	NUM
ftr-360	113	16	)	)	PUNCT
ftr-360	113	17	,	,	PUNCT
ftr-360	113	18	discussed	discuss	VERB
ftr-360	113	19	in	in	ADP
ftr-360	113	20	jones	jones	PROPN
ftr-360	113	21	v.	v.	PROPN
ftr-360	113	22	barkley	barkley	PROPN
ftr-360	113	23	,	,	PUNCT
ftr-360	113	24	99	99	NUM
ftr-360	113	25	eng	eng	PROPN
ftr-360	113	26	.	.	PROPN
ftr-360	114	1	rep	rep	PROPN
ftr-360	114	2	.	.	PROPN
ftr-360	114	3	434	434	NUM
ftr-360	114	4	,	,	PUNCT
ftr-360	114	5	436	436	NUM
ftr-360	114	6	-	-	SYM
ftr-360	114	7	37	37	NUM
ftr-360	114	8	(	(	PUNCT
ftr-360	114	9	1781	1781	NUM
ftr-360	114	10	)	)	PUNCT
ftr-360	114	11	.	.	PUNCT
ftr-360	115	1	25	25	NUM
ftr-360	115	2	.	.	PUNCT
ftr-360	116	1	see	see	VERB
ftr-360	116	2	restatement	restatement	NOUN
ftr-360	116	3	(	(	PUNCT
ftr-360	116	4	second	second	ADJ
ftr-360	116	5	)	)	PUNCT
ftr-360	116	6	of	of	ADP
ftr-360	116	7	contracts	contract	NOUN
ftr-360	116	8	§	§	PROPN
ftr-360	116	9	232	232	NUM
ftr-360	116	10	cmt	cmt	NOUN
ftr-360	116	11	.	.	PUNCT
ftr-360	117	1	a	a	DET
ftr-360	117	2	(	(	PUNCT
ftr-360	117	3	1981	1981	NUM
ftr-360	117	4	)	)	PUNCT
ftr-360	118	1	;	;	PUNCT
ftr-360	118	2	see	see	VERB
ftr-360	118	3	also	also	ADV
ftr-360	118	4	i	i	PROPN
ftr-360	118	5	d.	d.	PROPN
ftr-360	118	6	§	§	PROPN
ftr-360	118	7	231	231	NUM
ftr-360	118	8	cmt	cmt	PROPN
ftr-360	118	9	.	.	PUNCT
ftr-360	119	1	a	a	DET
ftr-360	119	2	(	(	PUNCT
ftr-360	119	3	“	"	PUNCT
ftr-360	119	4	ordinarily	ordinarily	ADV
ftr-360	119	5	when	when	SCONJ
ftr-360	119	6	parties	party	NOUN
ftr-360	119	7	make	make	VERB
ftr-360	119	8	such	such	DET
ftr-360	119	9	an	an	DET
ftr-360	119	10	agreement	agreement	NOUN
ftr-360	119	11	[	[	X
ftr-360	119	12	by	by	ADP
ftr-360	119	13	exchanging	exchange	VERB
ftr-360	119	14	promises	promise	NOUN
ftr-360	119	15	]	]	PUNCT
ftr-360	119	16	,	,	PUNCT
ftr-360	119	17	they	they	PRON
ftr-360	119	18	not	not	PART
ftr-360	119	19	only	only	ADV
ftr-360	119	20	regard	regard	VERB
ftr-360	119	21	the	the	DET
ftr-360	119	22	promises	promise	NOUN
ftr-360	119	23	themselves	themselves	PRON
ftr-360	119	24	as	as	ADP
ftr-360	119	25	the	the	DET
ftr-360	119	26	subject	subject	NOUN
ftr-360	119	27	of	of	ADP
ftr-360	119	28	an	an	DET
ftr-360	119	29	exchange	exchange	NOUN
ftr-360	119	30	,	,	PUNCT
ftr-360	119	31	but	but	CCONJ
ftr-360	119	32	they	they	PRON
ftr-360	119	33	also	also	ADV
ftr-360	119	34	intend	intend	VERB
ftr-360	119	35	that	that	SCONJ
ftr-360	119	36	the	the	DET
ftr-360	119	37	performances	performance	NOUN
ftr-360	119	38	of	of	ADP
ftr-360	119	39	those	those	DET
ftr-360	119	40	promises	promise	NOUN
ftr-360	119	41	shall	shall	AUX
ftr-360	119	42	subsequently	subsequently	ADV
ftr-360	119	43	be	be	AUX
ftr-360	119	44	exchanged	exchange	VERB
ftr-360	119	45	for	for	ADP
ftr-360	119	46	each	each	DET
ftr-360	119	47	other	other	ADJ
ftr-360	119	48	.	.	PUNCT
ftr-360	119	49	”	"	PUNCT
ftr-360	119	50	)	)	PUNCT
ftr-360	120	1	(	(	PUNCT
ftr-360	120	2	citation	citation	NOUN
ftr-360	120	3	omitted	omit	VERB
ftr-360	120	4	)	)	PUNCT
ftr-360	120	5	.	.	PUNCT
ftr-360	121	1	26	26	NUM
ftr-360	121	2	.	.	PUNCT
ftr-360	121	3	see	see	VERB
ftr-360	121	4	i	i	PRON
ftr-360	121	5	d.	d.	PROPN
ftr-360	121	6	§	§	PROPN
ftr-360	121	7	232	232	NUM
ftr-360	121	8	;	;	PUNCT
ftr-360	121	9	see	see	VERB
ftr-360	121	10	also	also	ADV
ftr-360	121	11	i	i	PROPN
ftr-360	121	12	d.	d.	PROPN
ftr-360	121	13	§	§	PROPN
ftr-360	121	14	232	232	NUM
ftr-360	121	15	cmt	cmt	PROPN
ftr-360	121	16	.	.	PUNCT
ftr-360	122	1	a	a	PRON
ftr-360	122	2	(	(	PUNCT
ftr-360	122	3	“	"	PUNCT
ftr-360	122	4	when	when	SCONJ
ftr-360	122	5	the	the	DET
ftr-360	122	6	parties	party	NOUN
ftr-360	122	7	have	have	AUX
ftr-360	122	8	exchanged	exchange	VERB
ftr-360	122	9	promises	promise	NOUN
ftr-360	122	10	,	,	PUNCT
ftr-360	122	11	there	there	PRON
ftr-360	122	12	is	be	VERB
ftr-360	122	13	ordinarily	ordinarily	ADV
ftr-360	122	14	every	every	DET
ftr-360	122	15	reason	reason	NOUN
ftr-360	122	16	to	to	PART
ftr-360	122	17	suppose	suppose	VERB
ftr-360	122	18	that	that	SCONJ
ftr-360	122	19	they	they	PRON
ftr-360	122	20	contracted	contract	VERB
ftr-360	122	21	on	on	ADP
ftr-360	122	22	the	the	DET
ftr-360	122	23	basis	basis	NOUN
ftr-360	122	24	of	of	ADP
ftr-360	122	25	such	such	DET
ftr-360	122	26	an	an	DET
ftr-360	122	27	expectation	expectation	NOUN
ftr-360	122	28	since	since	SCONJ
ftr-360	122	29	the	the	DET
ftr-360	122	30	exchange	exchange	NOUN
ftr-360	122	31	of	of	ADP
ftr-360	122	32	promises	promise	NOUN
ftr-360	122	33	would	would	AUX
ftr-360	122	34	otherwise	otherwise	ADV
ftr-360	122	35	have	have	VERB
ftr-360	122	36	little	little	ADJ
ftr-360	122	37	purpose	purpose	NOUN
ftr-360	122	38	.	.	PUNCT
ftr-360	122	39	”	"	PUNCT
ftr-360	122	40	)	)	PUNCT
ftr-360	122	41	.	.	PUNCT
ftr-360	123	1	the	the	DET
ftr-360	123	2	presumption	presumption	NOUN
ftr-360	123	3	avoids	avoid	VERB
ftr-360	123	4	the	the	DET
ftr-360	123	5	task	task	NOUN
ftr-360	123	6	of	of	ADP
ftr-360	123	7	deciding	decide	VERB
ftr-360	123	8	what	what	PRON
ftr-360	123	9	relationships	relationship	NOUN
ftr-360	123	10	exist	exist	VERB
ftr-360	123	11	between	between	ADP
ftr-360	123	12	various	various	ADJ
ftr-360	123	13	contractual	contractual	ADJ
ftr-360	123	14	promises	promise	NOUN
ftr-360	123	15	,	,	PUNCT
ftr-360	123	16	including	include	VERB
ftr-360	123	17	those	those	PRON
ftr-360	123	18	of	of	ADP
ftr-360	123	19	purportedly	purportedly	ADV
ftr-360	123	20	minor	minor	ADJ
ftr-360	123	21	importance	importance	NOUN
ftr-360	123	22	,	,	PUNCT
ftr-360	123	23	due	due	ADP
ftr-360	123	24	to	to	ADP
ftr-360	123	25	the	the	DET
ftr-360	123	26	expectation	expectation	NOUN
ftr-360	123	27	that	that	PRON
ftr-360	123	28	each	each	DET
ftr-360	123	29	party	party	NOUN
ftr-360	123	30	will	will	AUX
ftr-360	123	31	exchange	exchange	VERB
ftr-360	123	32	all	all	PRON
ftr-360	123	33	of	of	ADP
ftr-360	123	34	its	its	PRON
ftr-360	123	35	promised	promise	VERB
ftr-360	123	36	performances	performance	NOUN
ftr-360	123	37	for	for	ADP
ftr-360	123	38	all	all	PRON
ftr-360	123	39	of	of	ADP
ftr-360	123	40	the	the	DET
ftr-360	123	41	promised	promise	VERB
ftr-360	123	42	performances	performance	NOUN
ftr-360	123	43	of	of	ADP
ftr-360	123	44	the	the	DET
ftr-360	123	45	other	other	ADJ
ftr-360	123	46	party	party	NOUN
ftr-360	123	47	.	.	PUNCT
ftr-360	124	1	see	see	VERB
ftr-360	124	2	i	i	PRON
ftr-360	124	3	d.	d.	PROPN
ftr-360	124	4	§	§	PROPN
ftr-360	125	1	232	232	NUM
ftr-360	125	2	cmt	cmt	PROPN
ftr-360	125	3	.	.	PUNCT
ftr-360	126	1	b.	b.	PROPN
ftr-360	127	1	instead	instead	ADV
ftr-360	127	2	,	,	PUNCT
ftr-360	127	3	the	the	DET
ftr-360	127	4	relative	relative	ADJ
ftr-360	127	5	importance	importance	NOUN
ftr-360	127	6	of	of	ADP
ftr-360	127	7	any	any	DET
ftr-360	127	8	failure	failure	NOUN
ftr-360	127	9	of	of	ADP
ftr-360	127	10	promised	promise	VERB
ftr-360	127	11	performance	performance	NOUN
ftr-360	127	12	comes	come	VERB
ftr-360	127	13	into	into	ADP
ftr-360	127	14	question	question	NOUN
ftr-360	127	15	in	in	ADP
ftr-360	127	16	determining	determine	VERB
ftr-360	127	17	the	the	DET
ftr-360	127	18	materiality	materiality	NOUN
ftr-360	127	19	of	of	ADP
ftr-360	127	20	such	such	ADJ
ftr-360	127	21	failure	failure	NOUN
ftr-360	127	22	.	.	PUNCT
ftr-360	128	1	see	see	VERB
ftr-360	128	2	infra	infra	NOUN
ftr-360	128	3	notes	note	VERB
ftr-360	128	4	58	58	NUM
ftr-360	128	5	-	-	SYM
ftr-360	128	6	64	64	NUM
ftr-360	128	7	and	and	CCONJ
ftr-360	128	8	accompanying	accompany	VERB
ftr-360	128	9	text	text	NOUN
ftr-360	128	10	.	.	PUNCT
ftr-360	129	1	27	27	NUM
ftr-360	129	2	.	.	PUNCT
ftr-360	130	1	see	see	VERB
ftr-360	130	2	i	i	PRON
ftr-360	130	3	d.	d.	PROPN
ftr-360	130	4	§	§	PROPN
ftr-360	131	1	234	234	NUM
ftr-360	131	2	cmt	cmt	PROPN
ftr-360	131	3	.	.	PUNCT
ftr-360	132	1	a.	a.	PROPN
ftr-360	132	2	professor	professor	PROPN
ftr-360	132	3	andersen	andersen	PROPN
ftr-360	132	4	aptly	aptly	ADV
ftr-360	132	5	explained	explain	VERB
ftr-360	132	6	the	the	DET
ftr-360	132	7	holding	holding	NOUN
ftr-360	132	8	in	in	ADP
ftr-360	132	9	kingston	kingston	PROPN
ftr-360	132	10	v.	v.	PROPN
ftr-360	132	11	preston	preston	PROPN
ftr-360	132	12	:	:	PUNCT
ftr-360	132	13	the	the	DET
ftr-360	132	14	buyer	buyer	NOUN
ftr-360	132	15	was	be	AUX
ftr-360	132	16	correct	correct	ADJ
ftr-360	132	17	,	,	PUNCT
ftr-360	132	18	of	of	ADP
ftr-360	132	19	course	course	NOUN
ftr-360	132	20	,	,	PUNCT
ftr-360	132	21	that	that	SCONJ
ftr-360	132	22	the	the	DET
ftr-360	132	23	seller	seller	NOUN
ftr-360	132	24	might	might	AUX
ftr-360	132	25	have	have	AUX
ftr-360	132	26	brought	bring	VERB
ftr-360	132	27	a	a	DET
ftr-360	132	28	separate	separate	ADJ
ftr-360	132	29	action	action	NOUN
ftr-360	132	30	seeking	seek	VERB
ftr-360	132	31	damages	damage	NOUN
ftr-360	132	32	for	for	ADP
ftr-360	132	33	breach	breach	NOUN
ftr-360	132	34	.	.	PUNCT
ftr-360	133	1	but	but	CCONJ
ftr-360	133	2	that	that	DET
ftr-360	133	3	remedy	remedy	NOUN
ftr-360	133	4	would	would	AUX
ftr-360	133	5	have	have	AUX
ftr-360	133	6	fallen	fall	VERB
ftr-360	133	7	far	far	ADV
ftr-360	133	8	short	short	ADJ
ftr-360	133	9	of	of	ADP
ftr-360	133	10	protecting	protect	VERB
ftr-360	133	11	the	the	DET
ftr-360	133	12	seller	seller	NOUN
ftr-360	133	13	’s	’s	PART
ftr-360	133	14	position	position	NOUN
ftr-360	133	15	under	under	ADP
ftr-360	133	16	the	the	DET
ftr-360	133	17	contract	contract	NOUN
ftr-360	133	18	.	.	PUNCT
ftr-360	134	1	it	it	PRON
ftr-360	134	2	probably	probably	ADV
ftr-360	134	3	was	be	AUX
ftr-360	134	4	precisely	precisely	ADV
ftr-360	134	5	because	because	SCONJ
ftr-360	134	6	the	the	DET
ftr-360	134	7	seller	seller	NOUN
ftr-360	134	8	doubted	doubt	VERB
ftr-360	134	9	the	the	DET
ftr-360	134	10	likelihood	likelihood	NOUN
ftr-360	134	11	of	of	ADP
ftr-360	134	12	collecting	collect	VERB
ftr-360	134	13	damages	damage	NOUN
ftr-360	134	14	in	in	ADP
ftr-360	134	15	the	the	DET
ftr-360	134	16	event	event	NOUN
ftr-360	134	17	of	of	ADP
ftr-360	134	18	default	default	NOUN
ftr-360	134	19	in	in	ADP
ftr-360	134	20	payment	payment	NOUN
ftr-360	134	21	of	of	ADP
ftr-360	134	22	the	the	DET
ftr-360	134	23	purchase	purchase	NOUN
ftr-360	134	24	price	price	NOUN
ftr-360	134	25	that	that	PRON
ftr-360	134	26	the	the	DET
ftr-360	134	27	buyer	buyer	NOUN
ftr-360	134	28	’s	’s	PART
ftr-360	134	29	promise	promise	NOUN
ftr-360	134	30	to	to	PART
ftr-360	134	31	provide	provide	VERB
ftr-360	134	32	security	security	NOUN
ftr-360	134	33	had	have	AUX
ftr-360	134	34	been	be	AUX
ftr-360	134	35	included	include	VERB
ftr-360	134	36	in	in	ADP
ftr-360	134	37	the	the	DET
ftr-360	134	38	agreement	agreement	NOUN
ftr-360	134	39	in	in	ADP
ftr-360	134	40	the	the	DET
ftr-360	134	41	first	first	ADJ
ftr-360	134	42	place	place	NOUN
ftr-360	134	43	.	.	PUNCT
ftr-360	135	1	the	the	DET
ftr-360	135	2	only	only	ADJ
ftr-360	135	3	safe	safe	ADJ
ftr-360	135	4	way	way	NOUN
ftr-360	135	5	to	to	PART
ftr-360	135	6	protect	protect	VERB
ftr-360	135	7	the	the	DET
ftr-360	135	8	seller	seller	NOUN
ftr-360	135	9	’s	’s	PART
ftr-360	135	10	interest	interest	NOUN
ftr-360	135	11	was	be	AUX
ftr-360	135	12	to	to	PART
ftr-360	135	13	permit	permit	VERB
ftr-360	135	14	him	he	PRON
ftr-360	135	15	to	to	PART
ftr-360	135	16	withhold	withhold	VERB
ftr-360	135	17	his	his	PRON
ftr-360	135	18	own	own	ADJ
ftr-360	135	19	performance	performance	NOUN
ftr-360	135	20	if	if	SCONJ
ftr-360	135	21	the	the	DET
ftr-360	135	22	security	security	NOUN
ftr-360	135	23	were	be	AUX
ftr-360	135	24	not	not	PART
ftr-360	135	25	forthcoming	forthcoming	ADJ
ftr-360	135	26	.	.	PUNCT
ftr-360	136	1	it	it	PRON
ftr-360	136	2	was	be	AUX
ftr-360	136	3	exactly	exactly	ADV
ftr-360	136	4	that	that	DET
ftr-360	136	5	remedy	remedy	NOUN
ftr-360	136	6	that	that	PRON
ftr-360	136	7	was	be	AUX
ftr-360	136	8	made	make	VERB
ftr-360	136	9	available	available	ADJ
ftr-360	136	10	by	by	ADP
ftr-360	136	11	the	the	DET
ftr-360	136	12	“	"	PUNCT
ftr-360	136	13	dependency	dependency	NOUN
ftr-360	136	14	”	"	PUNCT
ftr-360	136	15	or	or	CCONJ
ftr-360	136	16	constructive	constructive	ADJ
ftr-360	136	17	condition	condition	NOUN
ftr-360	136	18	relationship	relationship	NOUN
ftr-360	136	19	declared	declare	VERB
ftr-360	136	20	by	by	ADP
ftr-360	136	21	lord	lord	PROPN
ftr-360	136	22	mansfield	mansfield	PROPN
ftr-360	136	23	.	.	PUNCT
ftr-360	137	1	eric	eric	PROPN
ftr-360	137	2	g.	g.	PROPN
ftr-360	137	3	andersen	andersen	PROPN
ftr-360	137	4	,	,	PUNCT
ftr-360	137	5	a	a	DET
ftr-360	137	6	new	new	ADJ
ftr-360	137	7	look	look	NOUN
ftr-360	137	8	at	at	ADP
ftr-360	137	9	material	material	NOUN
ftr-360	137	10	breach	breach	NOUN
ftr-360	137	11	in	in	ADP
ftr-360	137	12	the	the	DET
ftr-360	137	13	law	law	NOUN
ftr-360	137	14	of	of	ADP
ftr-360	137	15	contracts	contract	NOUN
ftr-360	137	16	,	,	PUNCT
ftr-360	137	17	21	21	NUM
ftr-360	137	18	u.c	u.c	PROPN
ftr-360	137	19	.	.	PROPN
ftr-360	138	1	davis	davis	PROPN
ftr-360	138	2	l.	l.	PROPN
ftr-360	138	3	rev	rev	PROPN
ftr-360	138	4	.	.	PROPN
ftr-360	138	5	1073	1073	NUM
ftr-360	138	6	,	,	PUNCT
ftr-360	138	7	1079	1079	NUM
ftr-360	138	8	(	(	PUNCT
ftr-360	138	9	1988	1988	NUM
ftr-360	138	10	)	)	PUNCT
ftr-360	138	11	(	(	PUNCT
ftr-360	138	12	footnote	footnote	VERB
ftr-360	138	13	omitted	omit	VERB
ftr-360	138	14	)	)	PUNCT
ftr-360	138	15	.	.	PUNCT
ftr-360	139	1	468	468	NUM
ftr-360	139	2	florida	florida	PROPN
ftr-360	139	3	tax	tax	NOUN
ftr-360	139	4	review	review	NOUN
ftr-360	139	5	[	[	X
ftr-360	139	6	vol	vol	NOUN
ftr-360	139	7	.	.	PUNCT
ftr-360	140	1	10:7	10:7	NUM
ftr-360	140	2	however	however	ADV
ftr-360	140	3	,	,	PUNCT
ftr-360	140	4	the	the	DET
ftr-360	140	5	resulting	result	VERB
ftr-360	140	6	doctrine	doctrine	NOUN
ftr-360	140	7	of	of	ADP
ftr-360	140	8	constructive	constructive	ADJ
ftr-360	140	9	conditions	condition	NOUN
ftr-360	140	10	does	do	AUX
ftr-360	140	11	not	not	PART
ftr-360	140	12	purport	purport	VERB
ftr-360	140	13	to	to	PART
ftr-360	140	14	establish	establish	VERB
ftr-360	140	15	dependent	dependent	ADJ
ftr-360	140	16	relationships	relationship	NOUN
ftr-360	140	17	between	between	ADP
ftr-360	140	18	all	all	DET
ftr-360	140	19	promises	promise	NOUN
ftr-360	140	20	in	in	ADP
ftr-360	140	21	bilateral	bilateral	ADJ
ftr-360	140	22	contracts	contract	NOUN
ftr-360	140	23	.	.	PUNCT
ftr-360	141	1	instead	instead	ADV
ftr-360	141	2	,	,	PUNCT
ftr-360	141	3	it	it	PRON
ftr-360	141	4	anticipates	anticipate	VERB
ftr-360	141	5	that	that	SCONJ
ftr-360	141	6	courts	court	NOUN
ftr-360	141	7	will	will	AUX
ftr-360	141	8	supply	supply	VERB
ftr-360	141	9	constructive	constructive	ADJ
ftr-360	141	10	conditions	condition	NOUN
ftr-360	141	11	only	only	ADV
ftr-360	141	12	as	as	SCONJ
ftr-360	141	13	needed	need	VERB
ftr-360	141	14	to	to	PART
ftr-360	141	15	avoid	avoid	VERB
ftr-360	141	16	hardship	hardship	NOUN
ftr-360	141	17	and	and	CCONJ
ftr-360	141	18	achieve	achieve	VERB
ftr-360	141	19	justice	justice	NOUN
ftr-360	141	20	in	in	ADP
ftr-360	141	21	enforcing	enforce	VERB
ftr-360	141	22	the	the	DET
ftr-360	141	23	orderings	ordering	NOUN
ftr-360	141	24	of	of	ADP
ftr-360	141	25	performance	performance	NOUN
ftr-360	141	26	as	as	SCONJ
ftr-360	141	27	determined	determine	VERB
ftr-360	141	28	from	from	ADP
ftr-360	141	29	supplemental	supplemental	ADJ
ftr-360	141	30	timing	timing	NOUN
ftr-360	141	31	rules	rule	NOUN
ftr-360	141	32	and	and	CCONJ
ftr-360	141	33	contracting	contracting	NOUN
ftr-360	141	34	parties	party	NOUN
ftr-360	141	35	’	'	PUNCT
ftr-360	141	36	agreements	agreement	NOUN
ftr-360	141	37	/	/	SYM
ftr-360	141	38	intentions	intention	NOUN
ftr-360	141	39	.	.	PUNCT
ftr-360	142	1	the	the	DET
ftr-360	142	2	supplemental	supplemental	ADJ
ftr-360	142	3	timing	timing	NOUN
ftr-360	142	4	rules	rule	NOUN
ftr-360	142	5	generally	generally	ADV
ftr-360	142	6	presume	presume	VERB
ftr-360	142	7	that	that	SCONJ
ftr-360	142	8	promised	promise	VERB
ftr-360	142	9	acts	act	NOUN
ftr-360	142	10	capable	capable	ADJ
ftr-360	142	11	of	of	ADP
ftr-360	142	12	simultaneous	simultaneous	ADJ
ftr-360	142	13	performance	performance	NOUN
ftr-360	142	14	will	will	AUX
ftr-360	142	15	become	become	VERB
ftr-360	142	16	due	due	ADJ
ftr-360	142	17	concurrently.28	concurrently.28	NOUN
ftr-360	142	18	for	for	ADP
ftr-360	142	19	example	example	NOUN
ftr-360	142	20	,	,	PUNCT
ftr-360	142	21	promises	promise	NOUN
ftr-360	142	22	to	to	PART
ftr-360	142	23	convey	convey	VERB
ftr-360	142	24	and	and	CCONJ
ftr-360	142	25	to	to	PART
ftr-360	142	26	pay	pay	VERB
ftr-360	142	27	for	for	ADP
ftr-360	142	28	property	property	NOUN
ftr-360	142	29	in	in	ADP
ftr-360	142	30	a	a	DET
ftr-360	142	31	sale	sale	NOUN
ftr-360	142	32	would	would	AUX
ftr-360	142	33	generally	generally	ADV
ftr-360	142	34	become	become	VERB
ftr-360	142	35	due	due	ADJ
ftr-360	142	36	at	at	ADP
ftr-360	142	37	the	the	DET
ftr-360	142	38	same	same	ADJ
ftr-360	142	39	time	time	NOUN
ftr-360	142	40	.	.	PUNCT
ftr-360	143	1	in	in	ADP
ftr-360	143	2	contrast	contrast	NOUN
ftr-360	143	3	,	,	PUNCT
ftr-360	143	4	the	the	DET
ftr-360	143	5	timing	timing	NOUN
ftr-360	143	6	rules	rule	NOUN
ftr-360	143	7	treat	treat	VERB
ftr-360	143	8	promised	promise	VERB
ftr-360	143	9	acts	act	NOUN
ftr-360	143	10	requiring	require	VERB
ftr-360	143	11	time	time	NOUN
ftr-360	143	12	to	to	PART
ftr-360	143	13	complete	complete	VERB
ftr-360	143	14	,	,	PUNCT
ftr-360	143	15	like	like	ADP
ftr-360	143	16	a	a	DET
ftr-360	143	17	promise	promise	NOUN
ftr-360	143	18	to	to	PART
ftr-360	143	19	render	render	VERB
ftr-360	143	20	personal	personal	ADJ
ftr-360	143	21	services	service	NOUN
ftr-360	143	22	,	,	PUNCT
ftr-360	143	23	as	as	ADP
ftr-360	143	24	becoming	become	VERB
ftr-360	143	25	due	due	ADJ
ftr-360	143	26	before	before	ADP
ftr-360	143	27	promised	promise	VERB
ftr-360	143	28	acts	act	NOUN
ftr-360	143	29	that	that	PRON
ftr-360	143	30	do	do	VERB
ftr-360	143	31	not	not	PART
ftr-360	143	32	,	,	PUNCT
ftr-360	143	33	like	like	ADP
ftr-360	143	34	a	a	DET
ftr-360	143	35	promise	promise	NOUN
ftr-360	143	36	to	to	PART
ftr-360	143	37	pay	pay	VERB
ftr-360	143	38	for	for	ADP
ftr-360	143	39	such	such	ADJ
ftr-360	143	40	services.29	services.29	NOUN
ftr-360	143	41	the	the	DET
ftr-360	143	42	timing	timing	NOUN
ftr-360	143	43	rules	rule	NOUN
ftr-360	143	44	thereby	thereby	ADV
ftr-360	143	45	set	set	VERB
ftr-360	143	46	a	a	DET
ftr-360	143	47	default	default	NOUN
ftr-360	143	48	ordering	ordering	NOUN
ftr-360	143	49	for	for	ADP
ftr-360	143	50	promised	promise	VERB
ftr-360	143	51	performances	performance	NOUN
ftr-360	143	52	,	,	PUNCT
ftr-360	143	53	which	which	PRON
ftr-360	143	54	the	the	DET
ftr-360	143	55	parties	party	NOUN
ftr-360	143	56	may	may	AUX
ftr-360	143	57	modify	modify	VERB
ftr-360	143	58	as	as	SCONJ
ftr-360	143	59	they	they	PRON
ftr-360	143	60	deem	deem	VERB
ftr-360	143	61	appropriate.30	appropriate.30	ADP
ftr-360	143	62	a	a	DET
ftr-360	143	63	sense	sense	NOUN
ftr-360	143	64	of	of	ADP
ftr-360	143	65	fairness	fairness	NOUN
ftr-360	143	66	then	then	ADV
ftr-360	143	67	suggests	suggest	VERB
ftr-360	143	68	that	that	SCONJ
ftr-360	143	69	a	a	DET
ftr-360	143	70	party	party	NOUN
ftr-360	143	71	should	should	AUX
ftr-360	143	72	not	not	PART
ftr-360	143	73	be	be	AUX
ftr-360	143	74	asked	ask	VERB
ftr-360	143	75	to	to	PART
ftr-360	143	76	perform	perform	VERB
ftr-360	143	77	as	as	ADP
ftr-360	143	78	promised	promise	VERB
ftr-360	143	79	unless	unless	SCONJ
ftr-360	143	80	any	any	DET
ftr-360	143	81	performance	performance	NOUN
ftr-360	143	82	due	due	ADJ
ftr-360	143	83	earlier	early	ADV
ftr-360	143	84	has	have	AUX
ftr-360	143	85	already	already	ADV
ftr-360	143	86	occurred	occur	VERB
ftr-360	143	87	or	or	CCONJ
ftr-360	143	88	any	any	DET
ftr-360	143	89	performance	performance	NOUN
ftr-360	143	90	due	due	ADJ
ftr-360	143	91	simultaneously	simultaneously	ADV
ftr-360	143	92	will	will	AUX
ftr-360	143	93	occur.31	occur.31	VERB
ftr-360	143	94	constructive	constructive	ADJ
ftr-360	143	95	conditions	condition	NOUN
ftr-360	143	96	achieve	achieve	VERB
ftr-360	143	97	this	this	DET
ftr-360	143	98	desired	desire	VERB
ftr-360	143	99	fairness	fairness	NOUN
ftr-360	143	100	by	by	ADP
ftr-360	143	101	establishing	establish	VERB
ftr-360	143	102	dependent	dependent	ADJ
ftr-360	143	103	relationships	relationship	NOUN
ftr-360	143	104	among	among	ADP
ftr-360	143	105	promises	promise	NOUN
ftr-360	143	106	consistent	consistent	ADJ
ftr-360	143	107	with	with	ADP
ftr-360	143	108	the	the	DET
ftr-360	143	109	ordering	ordering	NOUN
ftr-360	143	110	of	of	ADP
ftr-360	143	111	performances	performance	NOUN
ftr-360	143	112	.	.	PUNCT
ftr-360	144	1	with	with	ADP
ftr-360	144	2	respect	respect	NOUN
ftr-360	144	3	to	to	ADP
ftr-360	144	4	concurrently	concurrently	ADV
ftr-360	144	5	due	due	ADJ
ftr-360	144	6	obligations	obligation	NOUN
ftr-360	144	7	,	,	PUNCT
ftr-360	144	8	constructive	constructive	ADJ
ftr-360	144	9	conditions	condition	NOUN
ftr-360	144	10	generally	generally	ADV
ftr-360	144	11	make	make	VERB
ftr-360	144	12	each	each	DET
ftr-360	144	13	obligation	obligation	NOUN
ftr-360	144	14	to	to	PART
ftr-360	144	15	perform	perform	VERB
ftr-360	144	16	depend	depend	VERB
ftr-360	144	17	on	on	ADP
ftr-360	144	18	the	the	DET
ftr-360	144	19	other	other	ADJ
ftr-360	144	20	party	party	NOUN
ftr-360	144	21	’s	’s	PART
ftr-360	144	22	simultaneous	simultaneous	ADJ
ftr-360	144	23	performance	performance	NOUN
ftr-360	144	24	or	or	CCONJ
ftr-360	144	25	offer	offer	VERB
ftr-360	144	26	to	to	ADP
ftr-360	144	27	perform.32	perform.32	PROPN
ftr-360	144	28	consequently	consequently	ADV
ftr-360	144	29	,	,	PUNCT
ftr-360	144	30	neither	neither	DET
ftr-360	144	31	party	party	NOUN
ftr-360	144	32	would	would	AUX
ftr-360	144	33	need	need	VERB
ftr-360	144	34	to	to	PART
ftr-360	144	35	perform	perform	VERB
ftr-360	144	36	without	without	ADP
ftr-360	144	37	reasonable	reasonable	ADJ
ftr-360	144	38	assurance	assurance	NOUN
ftr-360	144	39	of	of	ADP
ftr-360	144	40	simultaneous	simultaneous	ADJ
ftr-360	144	41	performance	performance	NOUN
ftr-360	144	42	by	by	ADP
ftr-360	144	43	the	the	DET
ftr-360	144	44	other	other	ADJ
ftr-360	144	45	party.33	party.33	NOUN
ftr-360	144	46	with	with	ADP
ftr-360	144	47	respect	respect	NOUN
ftr-360	144	48	to	to	ADP
ftr-360	144	49	sequentially	sequentially	ADV
ftr-360	144	50	due	due	ADJ
ftr-360	144	51	obligations	obligation	NOUN
ftr-360	144	52	,	,	PUNCT
ftr-360	144	53	performance	performance	NOUN
ftr-360	144	54	of	of	ADP
ftr-360	144	55	the	the	DET
ftr-360	144	56	earlier	early	ADJ
ftr-360	144	57	due	due	ADJ
ftr-360	144	58	obligation	obligation	NOUN
ftr-360	144	59	(	(	PUNCT
ftr-360	144	60	e.g.	e.g.	ADV
ftr-360	144	61	,	,	PUNCT
ftr-360	144	62	rendering	rendering	NOUN
ftr-360	144	63	services	service	NOUN
ftr-360	144	64	)	)	PUNCT
ftr-360	144	65	generally	generally	ADV
ftr-360	144	66	serves	serve	VERB
ftr-360	144	67	as	as	ADP
ftr-360	144	68	a	a	DET
ftr-360	144	69	constructive	constructive	ADJ
ftr-360	144	70	condition	condition	NOUN
ftr-360	144	71	for	for	ADP
ftr-360	144	72	the	the	DET
ftr-360	144	73	later	later	ADJ
ftr-360	144	74	due	due	ADJ
ftr-360	144	75	obligation	obligation	NOUN
ftr-360	144	76	(	(	PUNCT
ftr-360	144	77	e.g.	e.g.	ADV
ftr-360	144	78	,	,	PUNCT
ftr-360	144	79	a	a	DET
ftr-360	144	80	promise	promise	NOUN
ftr-360	144	81	to	to	PART
ftr-360	144	82	pay	pay	VERB
ftr-360	144	83	for	for	ADP
ftr-360	144	84	the	the	DET
ftr-360	144	85	services	service	NOUN
ftr-360	144	86	)	)	PUNCT
ftr-360	144	87	whereas	whereas	SCONJ
ftr-360	144	88	the	the	DET
ftr-360	144	89	earlier	early	ADJ
ftr-360	144	90	due	due	ADJ
ftr-360	144	91	obligation	obligation	NOUN
ftr-360	144	92	exists	exist	VERB
ftr-360	144	93	without	without	ADP
ftr-360	144	94	any	any	DET
ftr-360	144	95	constructive	constructive	ADJ
ftr-360	144	96	conditions	condition	NOUN
ftr-360	144	97	(	(	PUNCT
ftr-360	144	98	i.e.	i.e.	X
ftr-360	144	99	,	,	PUNCT
ftr-360	144	100	an	an	DET
ftr-360	144	101	independent	independent	ADJ
ftr-360	144	102	promise).34	promise).34	NOUN
ftr-360	144	103	fairness	fairness	NOUN
ftr-360	144	104	keeps	keep	VERB
ftr-360	144	105	a	a	DET
ftr-360	144	106	party	party	NOUN
ftr-360	144	107	from	from	ADP
ftr-360	144	108	having	have	VERB
ftr-360	144	109	to	to	PART
ftr-360	144	110	perform	perform	VERB
ftr-360	144	111	if	if	SCONJ
ftr-360	144	112	an	an	DET
ftr-360	144	113	earlier	early	ADJ
ftr-360	144	114	due	due	ADJ
ftr-360	144	115	obligation	obligation	NOUN
ftr-360	144	116	has	have	AUX
ftr-360	144	117	not	not	PART
ftr-360	144	118	been	be	AUX
ftr-360	144	119	fulfilled	fulfil	VERB
ftr-360	144	120	.	.	PUNCT
ftr-360	145	1	but	but	CCONJ
ftr-360	145	2	no	no	DET
ftr-360	145	3	injustice	injustice	NOUN
ftr-360	145	4	occurs	occur	VERB
ftr-360	145	5	by	by	ADP
ftr-360	145	6	treating	treat	VERB
ftr-360	145	7	the	the	DET
ftr-360	145	8	earlier	early	ADJ
ftr-360	145	9	due	due	ADJ
ftr-360	145	10	obligation	obligation	NOUN
ftr-360	145	11	as	as	ADP
ftr-360	145	12	unconditional	unconditional	ADJ
ftr-360	145	13	because	because	SCONJ
ftr-360	145	14	the	the	DET
ftr-360	145	15	parties	party	NOUN
ftr-360	145	16	would	would	AUX
ftr-360	145	17	have	have	VERB
ftr-360	145	18	28	28	NUM
ftr-360	145	19	.	.	PUNCT
ftr-360	146	1	see	see	VERB
ftr-360	146	2	restatement	restatement	NOUN
ftr-360	146	3	(	(	PUNCT
ftr-360	146	4	second	second	ADJ
ftr-360	146	5	)	)	PUNCT
ftr-360	146	6	of	of	ADP
ftr-360	146	7	contracts	contract	NOUN
ftr-360	146	8	§	§	PROPN
ftr-360	146	9	234(1	234(1	NUM
ftr-360	146	10	)	)	PUNCT
ftr-360	146	11	(	(	PUNCT
ftr-360	146	12	1981	1981	NUM
ftr-360	146	13	)	)	PUNCT
ftr-360	146	14	.	.	PUNCT
ftr-360	147	1	29	29	NUM
ftr-360	147	2	.	.	PUNCT
ftr-360	147	3	see	see	VERB
ftr-360	147	4	i	i	PRON
ftr-360	147	5	d.	d.	PROPN
ftr-360	147	6	§	§	PROPN
ftr-360	147	7	234(2	234(2	NUM
ftr-360	147	8	)	)	PUNCT
ftr-360	147	9	;	;	PUNCT
ftr-360	147	10	see	see	VERB
ftr-360	147	11	also	also	ADV
ftr-360	147	12	i	i	PROPN
ftr-360	147	13	d.	d.	PROPN
ftr-360	147	14	§	§	PROPN
ftr-360	147	15	234	234	NUM
ftr-360	147	16	cmt	cmt	PROPN
ftr-360	147	17	.	.	PUNCT
ftr-360	148	1	f	f	PROPN
ftr-360	148	2	(	(	PUNCT
ftr-360	148	3	noting	note	VERB
ftr-360	148	4	the	the	DET
ftr-360	148	5	typical	typical	ADJ
ftr-360	148	6	application	application	NOUN
ftr-360	148	7	of	of	ADP
ftr-360	148	8	the	the	DET
ftr-360	148	9	timing	timing	NOUN
ftr-360	148	10	rule	rule	NOUN
ftr-360	148	11	to	to	ADP
ftr-360	148	12	contracts	contract	NOUN
ftr-360	148	13	involving	involve	VERB
ftr-360	148	14	services	service	NOUN
ftr-360	148	15	)	)	PUNCT
ftr-360	148	16	.	.	PUNCT
ftr-360	149	1	30	30	NUM
ftr-360	149	2	.	.	PUNCT
ftr-360	150	1	see	see	VERB
ftr-360	150	2	i	i	PRON
ftr-360	150	3	d.	d.	PROPN
ftr-360	150	4	§	§	PROPN
ftr-360	150	5	§	§	PROPN
ftr-360	150	6	234	234	NUM
ftr-360	150	7	,	,	PUNCT
ftr-360	150	8	234	234	NUM
ftr-360	150	9	cmt	cmt	NOUN
ftr-360	150	10	.	.	PUNCT
ftr-360	151	1	a	a	PRON
ftr-360	151	2	(	(	PUNCT
ftr-360	151	3	“	"	PUNCT
ftr-360	151	4	even	even	ADV
ftr-360	151	5	absent	absent	ADJ
ftr-360	151	6	an	an	DET
ftr-360	151	7	express	express	ADJ
ftr-360	151	8	provision	provision	NOUN
ftr-360	151	9	,	,	PUNCT
ftr-360	151	10	a	a	DET
ftr-360	151	11	contrary	contrary	ADJ
ftr-360	151	12	intention	intention	NOUN
ftr-360	151	13	may	may	AUX
ftr-360	151	14	be	be	AUX
ftr-360	151	15	shown	show	VERB
ftr-360	151	16	by	by	ADP
ftr-360	151	17	circumstances	circumstance	NOUN
ftr-360	151	18	including	include	VERB
ftr-360	151	19	usage	usage	NOUN
ftr-360	151	20	of	of	ADP
ftr-360	151	21	trade	trade	NOUN
ftr-360	151	22	and	and	CCONJ
ftr-360	151	23	course	course	NOUN
ftr-360	151	24	of	of	ADP
ftr-360	151	25	dealing	deal	VERB
ftr-360	151	26	.	.	PUNCT
ftr-360	151	27	”	"	PUNCT
ftr-360	151	28	)	)	PUNCT
ftr-360	152	1	(	(	PUNCT
ftr-360	152	2	citations	citation	NOUN
ftr-360	152	3	omitted	omit	VERB
ftr-360	152	4	)	)	PUNCT
ftr-360	152	5	.	.	PUNCT
ftr-360	153	1	for	for	ADP
ftr-360	153	2	example	example	NOUN
ftr-360	153	3	,	,	PUNCT
ftr-360	153	4	parties	party	NOUN
ftr-360	153	5	might	might	AUX
ftr-360	153	6	explicitly	explicitly	ADV
ftr-360	153	7	state	state	VERB
ftr-360	153	8	a	a	DET
ftr-360	153	9	date	date	NOUN
ftr-360	153	10	on	on	ADP
ftr-360	153	11	which	which	PRON
ftr-360	153	12	promised	promise	VERB
ftr-360	153	13	performances	performance	NOUN
ftr-360	153	14	become	become	VERB
ftr-360	153	15	due	due	ADJ
ftr-360	153	16	.	.	PUNCT
ftr-360	154	1	31	31	NUM
ftr-360	154	2	.	.	PUNCT
ftr-360	155	1	see	see	VERB
ftr-360	155	2	i	i	PRON
ftr-360	155	3	d.	d.	PROPN
ftr-360	155	4	§	§	PROPN
ftr-360	155	5	237	237	NUM
ftr-360	155	6	cmt	cmt	PROPN
ftr-360	155	7	.	.	PUNCT
ftr-360	156	1	a.	a.	PROPN
ftr-360	156	2	32	32	NUM
ftr-360	156	3	.	.	PUNCT
ftr-360	157	1	see	see	VERB
ftr-360	157	2	i	i	PRON
ftr-360	157	3	d.	d.	PROPN
ftr-360	157	4	§	§	PROPN
ftr-360	157	5	238	238	NUM
ftr-360	157	6	.	.	PUNCT
ftr-360	158	1	33	33	NUM
ftr-360	158	2	.	.	PUNCT
ftr-360	159	1	see	see	VERB
ftr-360	159	2	i	i	PRON
ftr-360	159	3	d.	d.	PROPN
ftr-360	159	4	§	§	PROPN
ftr-360	159	5	238	238	NUM
ftr-360	159	6	cmt	cmt	PROPN
ftr-360	159	7	.	.	PUNCT
ftr-360	160	1	a.	a.	PROPN
ftr-360	160	2	34	34	NUM
ftr-360	160	3	.	.	PUNCT
ftr-360	161	1	see	see	VERB
ftr-360	161	2	i	i	PRON
ftr-360	161	3	d.	d.	PROPN
ftr-360	161	4	§	§	PROPN
ftr-360	161	5	237	237	NUM
ftr-360	161	6	.	.	PUNCT
ftr-360	162	1	2010	2010	NUM
ftr-360	162	2	]	]	PUNCT
ftr-360	162	3	just	just	ADV
ftr-360	162	4	enough	enough	ADV
ftr-360	162	5	:	:	PUNCT
ftr-360	162	6	substantial	substantial	ADJ
ftr-360	162	7	performance	performance	NOUN
ftr-360	162	8	,	,	PUNCT
ftr-360	162	9	ministerial	ministerial	ADJ
ftr-360	162	10	acts	act	VERB
ftr-360	162	11	469	469	NUM
ftr-360	162	12	anticipated	anticipate	VERB
ftr-360	162	13	its	its	PRON
ftr-360	162	14	fulfillment	fulfillment	NOUN
ftr-360	162	15	prior	prior	ADV
ftr-360	162	16	to	to	ADP
ftr-360	162	17	the	the	DET
ftr-360	162	18	performance	performance	NOUN
ftr-360	162	19	of	of	ADP
ftr-360	162	20	other	other	ADJ
ftr-360	162	21	promised	promise	VERB
ftr-360	162	22	acts.35	acts.35	NOUN
ftr-360	162	23	constructive	constructive	ADJ
ftr-360	162	24	conditions	condition	NOUN
ftr-360	162	25	thus	thus	ADV
ftr-360	162	26	help	help	VERB
ftr-360	162	27	secure	secure	VERB
ftr-360	162	28	expectations	expectation	NOUN
ftr-360	162	29	about	about	ADP
ftr-360	162	30	exchanges	exchange	NOUN
ftr-360	162	31	of	of	ADP
ftr-360	162	32	performance	performance	NOUN
ftr-360	162	33	and	and	CCONJ
ftr-360	162	34	minimize	minimize	VERB
ftr-360	162	35	risks	risk	NOUN
ftr-360	162	36	of	of	ADP
ftr-360	162	37	forfeiture36	forfeiture36	NOUN
ftr-360	162	38	where	where	SCONJ
ftr-360	162	39	contracting	contracting	NOUN
ftr-360	162	40	parties	party	NOUN
ftr-360	162	41	have	have	AUX
ftr-360	162	42	not	not	PART
ftr-360	162	43	addressed	address	VERB
ftr-360	162	44	those	those	DET
ftr-360	162	45	concerns	concern	NOUN
ftr-360	162	46	themselves.37	themselves.37	VERB
ftr-360	162	47	constructive	constructive	ADJ
ftr-360	162	48	conditions	condition	NOUN
ftr-360	162	49	become	become	VERB
ftr-360	162	50	particularly	particularly	ADV
ftr-360	162	51	relevant	relevant	ADJ
ftr-360	162	52	upon	upon	SCONJ
ftr-360	162	53	a	a	DET
ftr-360	162	54	material	material	ADJ
ftr-360	162	55	failure	failure	NOUN
ftr-360	162	56	of	of	ADP
ftr-360	162	57	promised	promise	VERB
ftr-360	162	58	performance	performance	NOUN
ftr-360	162	59	,	,	PUNCT
ftr-360	162	60	including	include	VERB
ftr-360	162	61	any	any	DET
ftr-360	162	62	defective	defective	ADJ
ftr-360	162	63	performance	performance	NOUN
ftr-360	162	64	or	or	CCONJ
ftr-360	162	65	an	an	DET
ftr-360	162	66	absence	absence	NOUN
ftr-360	162	67	of	of	ADP
ftr-360	162	68	performance.38	performance.38	NOUN
ftr-360	162	69	the	the	DET
ftr-360	162	70	nonoccurrence	nonoccurrence	NOUN
ftr-360	162	71	of	of	ADP
ftr-360	162	72	performance	performance	NOUN
ftr-360	162	73	prevents	prevent	VERB
ftr-360	162	74	any	any	DET
ftr-360	162	75	obligation	obligation	NOUN
ftr-360	162	76	,	,	PUNCT
ftr-360	162	77	which	which	PRON
ftr-360	162	78	was	be	AUX
ftr-360	162	79	constructively	constructively	ADV
ftr-360	162	80	conditioned	condition	VERB
ftr-360	162	81	on	on	ADP
ftr-360	162	82	that	that	DET
ftr-360	162	83	performance	performance	NOUN
ftr-360	162	84	,	,	PUNCT
ftr-360	162	85	from	from	ADP
ftr-360	162	86	falling	fall	VERB
ftr-360	162	87	due.39	due.39	NOUN
ftr-360	162	88	a	a	DET
ftr-360	162	89	party	party	NOUN
ftr-360	162	90	with	with	ADP
ftr-360	162	91	an	an	DET
ftr-360	162	92	obligation	obligation	NOUN
ftr-360	162	93	subject	subject	NOUN
ftr-360	162	94	to	to	ADP
ftr-360	162	95	such	such	DET
ftr-360	162	96	an	an	DET
ftr-360	162	97	unsatisfied	unsatisfied	ADJ
ftr-360	162	98	condition	condition	NOUN
ftr-360	162	99	could	could	AUX
ftr-360	162	100	accordingly	accordingly	ADV
ftr-360	162	101	withhold	withhold	VERB
ftr-360	162	102	performance	performance	NOUN
ftr-360	162	103	of	of	ADP
ftr-360	162	104	that	that	DET
ftr-360	162	105	party	party	NOUN
ftr-360	162	106	’s	’s	PART
ftr-360	162	107	own	own	ADJ
ftr-360	162	108	promise	promise	NOUN
ftr-360	162	109	without	without	ADP
ftr-360	162	110	breaching	breach	VERB
ftr-360	162	111	the	the	DET
ftr-360	162	112	contract.40	contract.40	NOUN
ftr-360	162	113	therefore	therefore	ADV
ftr-360	162	114	,	,	PUNCT
ftr-360	162	115	in	in	ADP
ftr-360	162	116	a	a	DET
ftr-360	162	117	lawsuit	lawsuit	NOUN
ftr-360	162	118	,	,	PUNCT
ftr-360	162	119	a	a	DET
ftr-360	162	120	court	court	NOUN
ftr-360	162	121	must	must	AUX
ftr-360	162	122	evaluate	evaluate	VERB
ftr-360	162	123	constructive	constructive	ADJ
ftr-360	162	124	conditions	condition	NOUN
ftr-360	162	125	to	to	PART
ftr-360	162	126	determine	determine	VERB
ftr-360	162	127	which	which	DET
ftr-360	162	128	party	party	NOUN
ftr-360	162	129	,	,	PUNCT
ftr-360	162	130	if	if	SCONJ
ftr-360	162	131	any	any	PRON
ftr-360	162	132	,	,	PUNCT
ftr-360	162	133	to	to	PART
ftr-360	162	134	charge	charge	VERB
ftr-360	162	135	with	with	ADP
ftr-360	162	136	the	the	DET
ftr-360	162	137	first	first	ADJ
ftr-360	162	138	material	material	ADJ
ftr-360	162	139	failure	failure	NOUN
ftr-360	162	140	of	of	ADP
ftr-360	162	141	performance.41	performance.41	NOUN
ftr-360	162	142	that	that	PRON
ftr-360	162	143	initial	initial	ADJ
ftr-360	162	144	failure	failure	NOUN
ftr-360	162	145	would	would	AUX
ftr-360	162	146	then	then	ADV
ftr-360	162	147	justify	justify	VERB
ftr-360	162	148	the	the	DET
ftr-360	162	149	nonperformance	nonperformance	NOUN
ftr-360	162	150	of	of	ADP
ftr-360	162	151	all	all	DET
ftr-360	162	152	remaining	remain	VERB
ftr-360	162	153	promises	promise	NOUN
ftr-360	162	154	that	that	PRON
ftr-360	162	155	never	never	ADV
ftr-360	162	156	became	become	VERB
ftr-360	162	157	due	due	ADJ
ftr-360	162	158	as	as	ADP
ftr-360	162	159	a	a	DET
ftr-360	162	160	result	result	NOUN
ftr-360	162	161	of	of	ADP
ftr-360	162	162	unsatisfied	unsatisfied	ADJ
ftr-360	162	163	constructive	constructive	ADJ
ftr-360	162	164	conditions.42	conditions.42	NOUN
ftr-360	162	165	accordingly	accordingly	ADV
ftr-360	162	166	,	,	PUNCT
ftr-360	162	167	in	in	ADP
ftr-360	162	168	frequent	frequent	ADJ
ftr-360	162	169	contractual	contractual	ADJ
ftr-360	162	170	disputes	dispute	NOUN
ftr-360	162	171	where	where	SCONJ
ftr-360	162	172	both	both	DET
ftr-360	162	173	parties	party	NOUN
ftr-360	162	174	fail	fail	VERB
ftr-360	162	175	to	to	PART
ftr-360	162	176	complete	complete	VERB
ftr-360	162	177	their	their	PRON
ftr-360	162	178	promised	promise	VERB
ftr-360	162	179	performances	performance	NOUN
ftr-360	162	180	,	,	PUNCT
ftr-360	162	181	the	the	DET
ftr-360	162	182	identification	identification	NOUN
ftr-360	162	183	of	of	ADP
ftr-360	162	184	a	a	DET
ftr-360	162	185	first	first	ADJ
ftr-360	162	186	material	material	ADJ
ftr-360	162	187	failure	failure	NOUN
ftr-360	162	188	of	of	ADP
ftr-360	162	189	35	35	NUM
ftr-360	162	190	.	.	PUNCT
ftr-360	163	1	see	see	VERB
ftr-360	163	2	i	i	PRON
ftr-360	163	3	d.	d.	PROPN
ftr-360	163	4	§	§	PROPN
ftr-360	163	5	234	234	NUM
ftr-360	163	6	cmt	cmt	NOUN
ftr-360	163	7	.	.	PUNCT
ftr-360	164	1	e	e	X
ftr-360	164	2	(	(	PUNCT
ftr-360	164	3	“	"	PUNCT
ftr-360	164	4	since	since	SCONJ
ftr-360	164	5	one	one	NUM
ftr-360	164	6	of	of	ADP
ftr-360	164	7	the	the	DET
ftr-360	164	8	parties	party	NOUN
ftr-360	164	9	must	must	AUX
ftr-360	164	10	perform	perform	VERB
ftr-360	164	11	first	first	ADV
ftr-360	164	12	,	,	PUNCT
ftr-360	164	13	he	he	PRON
ftr-360	164	14	must	must	AUX
ftr-360	164	15	forego	forego	VERB
ftr-360	164	16	the	the	DET
ftr-360	164	17	security	security	NOUN
ftr-360	164	18	that	that	PRON
ftr-360	164	19	a	a	DET
ftr-360	164	20	requirement	requirement	NOUN
ftr-360	164	21	of	of	ADP
ftr-360	164	22	simultaneous	simultaneous	ADJ
ftr-360	164	23	performance	performance	NOUN
ftr-360	164	24	affords	afford	NOUN
ftr-360	164	25	against	against	ADP
ftr-360	164	26	disappointment	disappointment	NOUN
ftr-360	164	27	of	of	ADP
ftr-360	164	28	his	his	PRON
ftr-360	164	29	expectation	expectation	NOUN
ftr-360	164	30	of	of	ADP
ftr-360	164	31	an	an	DET
ftr-360	164	32	exchange	exchange	NOUN
ftr-360	164	33	of	of	ADP
ftr-360	164	34	performances	performance	NOUN
ftr-360	164	35	,	,	PUNCT
ftr-360	164	36	and	and	CCONJ
ftr-360	164	37	he	he	PRON
ftr-360	164	38	must	must	AUX
ftr-360	164	39	bear	bear	VERB
ftr-360	164	40	the	the	DET
ftr-360	164	41	burden	burden	NOUN
ftr-360	164	42	of	of	ADP
ftr-360	164	43	financing	finance	VERB
ftr-360	164	44	the	the	DET
ftr-360	164	45	other	other	ADJ
ftr-360	164	46	party	party	NOUN
ftr-360	164	47	before	before	SCONJ
ftr-360	164	48	the	the	DET
ftr-360	164	49	latter	latter	NOUN
ftr-360	164	50	has	have	AUX
ftr-360	164	51	performed	perform	VERB
ftr-360	164	52	.	.	PUNCT
ftr-360	164	53	”	"	PUNCT
ftr-360	164	54	)	)	PUNCT
ftr-360	164	55	;	;	PUNCT
ftr-360	164	56	see	see	VERB
ftr-360	164	57	also	also	ADV
ftr-360	164	58	patterson	patterson	PROPN
ftr-360	164	59	,	,	PUNCT
ftr-360	164	60	supra	supra	PROPN
ftr-360	164	61	note	note	PROPN
ftr-360	164	62	13	13	NUM
ftr-360	164	63	,	,	PUNCT
ftr-360	164	64	at	at	ADP
ftr-360	164	65	918	918	NUM
ftr-360	164	66	(	(	PUNCT
ftr-360	164	67	noting	note	VERB
ftr-360	164	68	that	that	SCONJ
ftr-360	164	69	students	student	NOUN
ftr-360	164	70	extend	extend	VERB
ftr-360	164	71	credit	credit	NOUN
ftr-360	164	72	by	by	ADP
ftr-360	164	73	paying	pay	VERB
ftr-360	164	74	tuition	tuition	NOUN
ftr-360	164	75	in	in	ADP
ftr-360	164	76	advance	advance	NOUN
ftr-360	164	77	of	of	ADP
ftr-360	164	78	receiving	receive	VERB
ftr-360	164	79	instruction	instruction	NOUN
ftr-360	164	80	)	)	PUNCT
ftr-360	164	81	.	.	PUNCT
ftr-360	165	1	36	36	NUM
ftr-360	165	2	.	.	PUNCT
ftr-360	165	3	see	see	VERB
ftr-360	165	4	restatement	restatement	NOUN
ftr-360	165	5	(	(	PUNCT
ftr-360	165	6	second	second	ADJ
ftr-360	165	7	)	)	PUNCT
ftr-360	165	8	of	of	ADP
ftr-360	165	9	contracts	contract	NOUN
ftr-360	165	10	§	§	PROPN
ftr-360	165	11	234	234	NUM
ftr-360	165	12	cmt	cmt	NOUN
ftr-360	165	13	.	.	PUNCT
ftr-360	166	1	a	a	DET
ftr-360	166	2	(	(	PUNCT
ftr-360	166	3	1981	1981	NUM
ftr-360	166	4	)	)	PUNCT
ftr-360	167	1	;	;	PUNCT
ftr-360	167	2	see	see	VERB
ftr-360	167	3	also	also	ADV
ftr-360	167	4	robert	robert	PROPN
ftr-360	167	5	h.	h.	PROPN
ftr-360	167	6	jerry	jerry	PROPN
ftr-360	167	7	,	,	PUNCT
ftr-360	167	8	ii	ii	PROPN
ftr-360	167	9	,	,	PUNCT
ftr-360	167	10	insurance	insurance	NOUN
ftr-360	167	11	,	,	PUNCT
ftr-360	167	12	contract	contract	NOUN
ftr-360	167	13	,	,	PUNCT
ftr-360	167	14	and	and	CCONJ
ftr-360	167	15	the	the	DET
ftr-360	167	16	doctrine	doctrine	NOUN
ftr-360	167	17	of	of	ADP
ftr-360	167	18	reasonable	reasonable	ADJ
ftr-360	167	19	expectations	expectation	NOUN
ftr-360	167	20	,	,	PUNCT
ftr-360	167	21	5	5	NUM
ftr-360	167	22	conn	conn	PROPN
ftr-360	167	23	.	.	PUNCT
ftr-360	168	1	ins	ins	PROPN
ftr-360	168	2	.	.	PUNCT
ftr-360	169	1	l.j	l.j	AUX
ftr-360	169	2	.	.	PROPN
ftr-360	169	3	21	21	NUM
ftr-360	169	4	,	,	PUNCT
ftr-360	169	5	45	45	NUM
ftr-360	169	6	(	(	PUNCT
ftr-360	169	7	1998	1998	NUM
ftr-360	169	8	)	)	PUNCT
ftr-360	169	9	(	(	PUNCT
ftr-360	169	10	“	"	PUNCT
ftr-360	169	11	this	this	DET
ftr-360	169	12	doctrine	doctrine	NOUN
ftr-360	169	13	rewrites	rewrite	VERB
ftr-360	169	14	text	text	NOUN
ftr-360	169	15	in	in	ADP
ftr-360	169	16	the	the	DET
ftr-360	169	17	sense	sense	NOUN
ftr-360	169	18	that	that	SCONJ
ftr-360	169	19	it	it	PRON
ftr-360	169	20	adds	add	VERB
ftr-360	169	21	terms	term	NOUN
ftr-360	169	22	to	to	ADP
ftr-360	169	23	the	the	DET
ftr-360	169	24	contract	contract	NOUN
ftr-360	169	25	that	that	PRON
ftr-360	169	26	are	be	AUX
ftr-360	169	27	simply	simply	ADV
ftr-360	169	28	not	not	PART
ftr-360	169	29	there	there	ADV
ftr-360	169	30	;	;	PUNCT
ftr-360	169	31	but	but	CCONJ
ftr-360	169	32	no	no	DET
ftr-360	169	33	one	one	NOUN
ftr-360	169	34	seriously	seriously	ADV
ftr-360	169	35	argues	argue	VERB
ftr-360	169	36	that	that	SCONJ
ftr-360	169	37	courts	court	NOUN
ftr-360	169	38	,	,	PUNCT
ftr-360	169	39	at	at	ADP
ftr-360	169	40	least	least	ADJ
ftr-360	169	41	with	with	ADP
ftr-360	169	42	respect	respect	NOUN
ftr-360	169	43	to	to	ADP
ftr-360	169	44	the	the	DET
ftr-360	169	45	doctrine	doctrine	NOUN
ftr-360	169	46	of	of	ADP
ftr-360	169	47	constructive	constructive	ADJ
ftr-360	169	48	conditions	condition	NOUN
ftr-360	169	49	,	,	PUNCT
ftr-360	169	50	should	should	AUX
ftr-360	169	51	abstain	abstain	VERB
ftr-360	169	52	from	from	ADP
ftr-360	169	53	rewriting	rewrite	VERB
ftr-360	169	54	text	text	NOUN
ftr-360	169	55	to	to	PART
ftr-360	169	56	enable	enable	VERB
ftr-360	169	57	the	the	DET
ftr-360	169	58	reasonable	reasonable	ADJ
ftr-360	169	59	expectations	expectation	NOUN
ftr-360	169	60	of	of	ADP
ftr-360	169	61	the	the	DET
ftr-360	169	62	parties	party	NOUN
ftr-360	169	63	to	to	PART
ftr-360	169	64	be	be	AUX
ftr-360	169	65	protected	protect	VERB
ftr-360	169	66	.	.	PUNCT
ftr-360	169	67	”	"	PUNCT
ftr-360	169	68	)	)	PUNCT
ftr-360	169	69	.	.	PUNCT
ftr-360	170	1	37	37	NUM
ftr-360	170	2	.	.	PUNCT
ftr-360	171	1	see	see	VERB
ftr-360	171	2	restatement	restatement	NOUN
ftr-360	171	3	(	(	PUNCT
ftr-360	171	4	second	second	ADJ
ftr-360	171	5	)	)	PUNCT
ftr-360	171	6	of	of	ADP
ftr-360	171	7	contracts	contract	NOUN
ftr-360	171	8	§	§	PROPN
ftr-360	171	9	234(1	234(1	NUM
ftr-360	171	10	)	)	PUNCT
ftr-360	171	11	(	(	PUNCT
ftr-360	171	12	1981	1981	NUM
ftr-360	171	13	)	)	PUNCT
ftr-360	171	14	(	(	PUNCT
ftr-360	171	15	prescribing	prescribe	VERB
ftr-360	171	16	an	an	DET
ftr-360	171	17	order	order	NOUN
ftr-360	171	18	for	for	ADP
ftr-360	171	19	performances	performance	NOUN
ftr-360	171	20	“	"	PUNCT
ftr-360	171	21	unless	unless	SCONJ
ftr-360	171	22	the	the	DET
ftr-360	171	23	language	language	NOUN
ftr-360	171	24	or	or	CCONJ
ftr-360	171	25	the	the	DET
ftr-360	171	26	circumstances	circumstance	NOUN
ftr-360	171	27	indicate	indicate	VERB
ftr-360	171	28	the	the	DET
ftr-360	171	29	contrary	contrary	NOUN
ftr-360	171	30	”	"	PUNCT
ftr-360	171	31	)	)	PUNCT
ftr-360	171	32	;	;	PUNCT
ftr-360	172	1	i	i	PROPN
ftr-360	172	2	d.	d.	PROPN
ftr-360	172	3	§	§	PROPN
ftr-360	172	4	234(2	234(2	NUM
ftr-360	172	5	)	)	PUNCT
ftr-360	172	6	(	(	PUNCT
ftr-360	172	7	same	same	ADJ
ftr-360	172	8	)	)	PUNCT
ftr-360	172	9	;	;	PUNCT
ftr-360	172	10	i	i	PROPN
ftr-360	172	11	d.	d.	PROPN
ftr-360	172	12	§	§	PROPN
ftr-360	172	13	239(2	239(2	NUM
ftr-360	172	14	)	)	PUNCT
ftr-360	172	15	(	(	PUNCT
ftr-360	172	16	describing	describe	VERB
ftr-360	172	17	an	an	DET
ftr-360	172	18	assumed	assumed	ADJ
ftr-360	172	19	risk	risk	NOUN
ftr-360	172	20	of	of	ADP
ftr-360	172	21	having	have	VERB
ftr-360	172	22	to	to	PART
ftr-360	172	23	perform	perform	VERB
ftr-360	172	24	a	a	DET
ftr-360	172	25	promised	promise	VERB
ftr-360	172	26	obligation	obligation	NOUN
ftr-360	172	27	despite	despite	SCONJ
ftr-360	172	28	the	the	DET
ftr-360	172	29	absence	absence	NOUN
ftr-360	172	30	of	of	ADP
ftr-360	172	31	a	a	DET
ftr-360	172	32	forthcoming	forthcoming	ADJ
ftr-360	172	33	exchange	exchange	NOUN
ftr-360	172	34	due	due	ADP
ftr-360	172	35	to	to	ADP
ftr-360	172	36	the	the	DET
ftr-360	172	37	nonoccurrence	nonoccurrence	NOUN
ftr-360	172	38	of	of	ADP
ftr-360	172	39	a	a	DET
ftr-360	172	40	condition	condition	NOUN
ftr-360	172	41	)	)	PUNCT
ftr-360	172	42	.	.	PUNCT
ftr-360	173	1	38	38	NUM
ftr-360	173	2	.	.	PUNCT
ftr-360	174	1	see	see	VERB
ftr-360	174	2	i	i	PRON
ftr-360	174	3	d.	d.	PROPN
ftr-360	174	4	§	§	PROPN
ftr-360	174	5	237	237	NUM
ftr-360	174	6	cmt	cmt	PROPN
ftr-360	174	7	.	.	PUNCT
ftr-360	175	1	a.	a.	PROPN
ftr-360	175	2	39	39	NUM
ftr-360	175	3	.	.	PUNCT
ftr-360	176	1	see	see	VERB
ftr-360	176	2	i	i	PRON
ftr-360	176	3	d.	d.	PROPN
ftr-360	176	4	§	§	PROPN
ftr-360	176	5	§	§	PROPN
ftr-360	176	6	225(1	225(1	NUM
ftr-360	176	7	)	)	PUNCT
ftr-360	176	8	,	,	PUNCT
ftr-360	176	9	237	237	NUM
ftr-360	176	10	.	.	PUNCT
ftr-360	177	1	40	40	NUM
ftr-360	177	2	.	.	PUNCT
ftr-360	178	1	see	see	VERB
ftr-360	178	2	i	i	PRON
ftr-360	178	3	d.	d.	PROPN
ftr-360	178	4	§	§	PROPN
ftr-360	178	5	235	235	NUM
ftr-360	178	6	cmt	cmt	PROPN
ftr-360	178	7	.	.	PUNCT
ftr-360	179	1	b.	b.	PROPN
ftr-360	179	2	41	41	NUM
ftr-360	179	3	.	.	PUNCT
ftr-360	180	1	see	see	VERB
ftr-360	180	2	i	i	PRON
ftr-360	180	3	d.	d.	PROPN
ftr-360	180	4	§	§	PROPN
ftr-360	180	5	237	237	NUM
ftr-360	180	6	cmt	cmt	PROPN
ftr-360	180	7	.	.	PUNCT
ftr-360	181	1	b.	b.	PROPN
ftr-360	181	2	42	42	NUM
ftr-360	181	3	.	.	PUNCT
ftr-360	182	1	see	see	VERB
ftr-360	182	2	i	i	PRON
ftr-360	182	3	d.	d.	PROPN
ftr-360	182	4	§	§	PROPN
ftr-360	182	5	§	§	PROPN
ftr-360	182	6	225(2	225(2	NUM
ftr-360	182	7	)	)	PUNCT
ftr-360	182	8	,	,	PUNCT
ftr-360	182	9	237	237	NUM
ftr-360	182	10	.	.	PUNCT
ftr-360	183	1	the	the	DET
ftr-360	183	2	failure	failure	NOUN
ftr-360	183	3	would	would	AUX
ftr-360	183	4	initially	initially	ADV
ftr-360	183	5	justify	justify	VERB
ftr-360	183	6	a	a	DET
ftr-360	183	7	suspension	suspension	NOUN
ftr-360	183	8	of	of	ADP
ftr-360	183	9	any	any	DET
ftr-360	183	10	obligation	obligation	NOUN
ftr-360	183	11	for	for	ADP
ftr-360	183	12	future	future	ADJ
ftr-360	183	13	performance	performance	NOUN
ftr-360	183	14	before	before	ADP
ftr-360	183	15	resulting	result	VERB
ftr-360	183	16	in	in	ADP
ftr-360	183	17	a	a	DET
ftr-360	183	18	discharge	discharge	NOUN
ftr-360	183	19	of	of	ADP
ftr-360	183	20	the	the	DET
ftr-360	183	21	obligation	obligation	NOUN
ftr-360	183	22	.	.	PUNCT
ftr-360	184	1	see	see	VERB
ftr-360	184	2	i	i	PRON
ftr-360	184	3	d.	d.	PROPN
ftr-360	184	4	§	§	PROPN
ftr-360	184	5	242	242	PROPN
ftr-360	184	6	.	.	PUNCT
ftr-360	184	7	470	470	NUM
ftr-360	184	8	florida	florida	PROPN
ftr-360	184	9	tax	tax	NOUN
ftr-360	184	10	review	review	NOUN
ftr-360	184	11	[	[	X
ftr-360	184	12	vol	vol	NOUN
ftr-360	184	13	.	.	PUNCT
ftr-360	185	1	10:7	10:7	NUM
ftr-360	185	2	performance	performance	NOUN
ftr-360	185	3	helps	help	VERB
ftr-360	185	4	resolve	resolve	VERB
ftr-360	185	5	whether	whether	SCONJ
ftr-360	185	6	one	one	NUM
ftr-360	185	7	party	party	NOUN
ftr-360	185	8	’s	’s	PART
ftr-360	185	9	failure	failure	NOUN
ftr-360	185	10	to	to	PART
ftr-360	185	11	perform	perform	VERB
ftr-360	185	12	justified	justify	VERB
ftr-360	185	13	the	the	DET
ftr-360	185	14	other	other	ADJ
ftr-360	185	15	party	party	NOUN
ftr-360	185	16	’s	’s	PART
ftr-360	185	17	nonperformance.43	nonperformance.43	PROPN
ftr-360	185	18	b.	b.	PROPN
ftr-360	186	1	the	the	DET
ftr-360	186	2	satisfaction	satisfaction	NOUN
ftr-360	186	3	of	of	ADP
ftr-360	186	4	constructive	constructive	ADJ
ftr-360	186	5	conditions	condition	NOUN
ftr-360	186	6	through	through	ADP
ftr-360	186	7	substantial	substantial	ADJ
ftr-360	186	8	performance	performance	NOUN
ftr-360	186	9	the	the	DET
ftr-360	186	10	use	use	NOUN
ftr-360	186	11	of	of	ADP
ftr-360	186	12	a	a	DET
ftr-360	186	13	materiality	materiality	NOUN
ftr-360	186	14	standard	standard	NOUN
ftr-360	186	15	in	in	ADP
ftr-360	186	16	assessing	assess	VERB
ftr-360	186	17	failures	failure	NOUN
ftr-360	186	18	of	of	ADP
ftr-360	186	19	performance	performance	NOUN
ftr-360	186	20	has	have	AUX
ftr-360	186	21	meant	mean	VERB
ftr-360	186	22	that	that	SCONJ
ftr-360	186	23	something	something	PRON
ftr-360	186	24	less	less	ADJ
ftr-360	186	25	than	than	ADP
ftr-360	186	26	full	full	ADJ
ftr-360	186	27	performance	performance	NOUN
ftr-360	186	28	can	can	AUX
ftr-360	186	29	satisfy	satisfy	VERB
ftr-360	186	30	constructive	constructive	ADJ
ftr-360	186	31	conditions	condition	NOUN
ftr-360	186	32	.	.	PUNCT
ftr-360	187	1	full	full	ADJ
ftr-360	187	2	performance	performance	NOUN
ftr-360	187	3	generally	generally	ADV
ftr-360	187	4	must	must	AUX
ftr-360	187	5	occur	occur	VERB
ftr-360	187	6	before	before	SCONJ
ftr-360	187	7	an	an	DET
ftr-360	187	8	obligation	obligation	NOUN
ftr-360	187	9	becomes	become	VERB
ftr-360	187	10	due	due	ADJ
ftr-360	187	11	under	under	ADP
ftr-360	187	12	an	an	DET
ftr-360	187	13	agreement	agreement	NOUN
ftr-360	187	14	that	that	PRON
ftr-360	187	15	makes	make	VERB
ftr-360	187	16	such	such	ADJ
ftr-360	187	17	performance	performance	NOUN
ftr-360	187	18	an	an	DET
ftr-360	187	19	express	express	ADJ
ftr-360	187	20	or	or	CCONJ
ftr-360	187	21	implied	imply	VERB
ftr-360	187	22	condition	condition	NOUN
ftr-360	187	23	of	of	ADP
ftr-360	187	24	the	the	DET
ftr-360	187	25	obligation.44	obligation.44	NOUN
ftr-360	187	26	if	if	SCONJ
ftr-360	187	27	a	a	DET
ftr-360	187	28	court	court	NOUN
ftr-360	187	29	were	be	AUX
ftr-360	187	30	to	to	PART
ftr-360	187	31	otherwise	otherwise	ADV
ftr-360	187	32	accept	accept	VERB
ftr-360	187	33	less	less	ADJ
ftr-360	187	34	than	than	ADP
ftr-360	187	35	full	full	ADJ
ftr-360	187	36	performance	performance	NOUN
ftr-360	187	37	of	of	ADP
ftr-360	187	38	an	an	DET
ftr-360	187	39	express	express	ADJ
ftr-360	187	40	or	or	CCONJ
ftr-360	187	41	implied	imply	VERB
ftr-360	187	42	condition	condition	NOUN
ftr-360	187	43	,	,	PUNCT
ftr-360	187	44	then	then	ADV
ftr-360	187	45	the	the	DET
ftr-360	187	46	court	court	NOUN
ftr-360	187	47	would	would	AUX
ftr-360	187	48	frustrate	frustrate	VERB
ftr-360	187	49	the	the	DET
ftr-360	187	50	contracting	contracting	NOUN
ftr-360	187	51	parties	party	NOUN
ftr-360	187	52	’	'	PUNCT
ftr-360	187	53	clear	clear	ADJ
ftr-360	187	54	intentions	intention	NOUN
ftr-360	187	55	to	to	PART
ftr-360	187	56	have	have	AUX
ftr-360	187	57	such	such	ADJ
ftr-360	187	58	condition	condition	NOUN
ftr-360	187	59	applied	apply	VERB
ftr-360	187	60	strictly	strictly	ADV
ftr-360	187	61	.	.	PUNCT
ftr-360	188	1	so	so	ADV
ftr-360	188	2	contracting	contract	VERB
ftr-360	188	3	parties	party	NOUN
ftr-360	188	4	can	can	AUX
ftr-360	188	5	expect	expect	VERB
ftr-360	188	6	that	that	SCONJ
ftr-360	188	7	a	a	DET
ftr-360	188	8	court	court	NOUN
ftr-360	188	9	will	will	AUX
ftr-360	188	10	demand	demand	VERB
ftr-360	188	11	full	full	ADJ
ftr-360	188	12	performance	performance	NOUN
ftr-360	188	13	of	of	ADP
ftr-360	188	14	any	any	DET
ftr-360	188	15	promised	promise	VERB
ftr-360	188	16	acts	act	NOUN
ftr-360	188	17	that	that	PRON
ftr-360	188	18	function	function	VERB
ftr-360	188	19	as	as	ADP
ftr-360	188	20	triggering	trigger	VERB
ftr-360	188	21	events	event	NOUN
ftr-360	188	22	for	for	ADP
ftr-360	188	23	conditional	conditional	ADJ
ftr-360	188	24	obligations	obligation	NOUN
ftr-360	188	25	,	,	PUNCT
ftr-360	188	26	even	even	ADV
ftr-360	188	27	if	if	SCONJ
ftr-360	188	28	such	such	ADJ
ftr-360	188	29	demand	demand	NOUN
ftr-360	188	30	produces	produce	VERB
ftr-360	188	31	harsh	harsh	ADJ
ftr-360	188	32	consequences	consequence	NOUN
ftr-360	188	33	,	,	PUNCT
ftr-360	188	34	where	where	SCONJ
ftr-360	188	35	the	the	DET
ftr-360	188	36	parties	party	NOUN
ftr-360	188	37	intended	intend	VERB
ftr-360	188	38	that	that	SCONJ
ftr-360	188	39	result.45	result.45	VERB
ftr-360	188	40	conversely	conversely	ADV
ftr-360	188	41	,	,	PUNCT
ftr-360	188	42	contracting	contracting	NOUN
ftr-360	188	43	parties	party	NOUN
ftr-360	188	44	might	might	AUX
ftr-360	188	45	reasonably	reasonably	ADV
ftr-360	188	46	expect	expect	VERB
ftr-360	188	47	less	less	ADJ
ftr-360	188	48	exacting	exact	VERB
ftr-360	188	49	standards	standard	NOUN
ftr-360	188	50	for	for	ADP
ftr-360	188	51	satisfying	satisfy	VERB
ftr-360	188	52	judicially	judicially	ADV
ftr-360	188	53	constructed	construct	VERB
ftr-360	188	54	conditions	condition	NOUN
ftr-360	188	55	,	,	PUNCT
ftr-360	188	56	which	which	PRON
ftr-360	188	57	were	be	AUX
ftr-360	188	58	designed	design	VERB
ftr-360	188	59	to	to	PART
ftr-360	188	60	meet	meet	VERB
ftr-360	188	61	needs	need	NOUN
ftr-360	188	62	identified	identify	VERB
ftr-360	188	63	by	by	ADP
ftr-360	188	64	a	a	DET
ftr-360	188	65	court	court	NOUN
ftr-360	188	66	rather	rather	ADV
ftr-360	188	67	than	than	ADP
ftr-360	188	68	outcomes	outcome	NOUN
ftr-360	188	69	intended	intend	VERB
ftr-360	188	70	by	by	ADP
ftr-360	188	71	the	the	DET
ftr-360	188	72	parties.46	parties.46	PROPN
ftr-360	188	73	consistent	consistent	ADJ
ftr-360	188	74	with	with	ADP
ftr-360	188	75	that	that	DET
ftr-360	188	76	expectation	expectation	NOUN
ftr-360	188	77	,	,	PUNCT
ftr-360	188	78	the	the	DET
ftr-360	188	79	less	less	ADV
ftr-360	188	80	demanding	demanding	ADJ
ftr-360	188	81	standard	standard	NOUN
ftr-360	188	82	of	of	ADP
ftr-360	188	83	substantial	substantial	ADJ
ftr-360	188	84	performance	performance	NOUN
ftr-360	188	85	has	have	AUX
ftr-360	188	86	been	be	AUX
ftr-360	188	87	applied	apply	VERB
ftr-360	188	88	to	to	ADP
ftr-360	188	89	constructive	constructive	ADJ
ftr-360	188	90	conditions	condition	NOUN
ftr-360	188	91	.	.	PUNCT
ftr-360	189	1	under	under	ADP
ftr-360	189	2	that	that	DET
ftr-360	189	3	standard	standard	NOUN
ftr-360	189	4	,	,	PUNCT
ftr-360	189	5	no	no	DET
ftr-360	189	6	material	material	ADJ
ftr-360	189	7	failure	failure	NOUN
ftr-360	189	8	of	of	ADP
ftr-360	189	9	performance	performance	NOUN
ftr-360	189	10	occurs	occur	VERB
ftr-360	189	11	as	as	ADV
ftr-360	189	12	long	long	ADV
ftr-360	189	13	as	as	SCONJ
ftr-360	189	14	a	a	DET
ftr-360	189	15	party	party	NOUN
ftr-360	189	16	has	have	AUX
ftr-360	189	17	substantially	substantially	ADV
ftr-360	189	18	performed	perform	VERB
ftr-360	189	19	or	or	CCONJ
ftr-360	189	20	offered	offer	VERB
ftr-360	189	21	to	to	PART
ftr-360	189	22	perform	perform	VERB
ftr-360	189	23	as	as	ADP
ftr-360	189	24	promised.47	promised.47	ADJ
ftr-360	189	25	accordingly	accordingly	ADV
ftr-360	189	26	,	,	PUNCT
ftr-360	189	27	any	any	DET
ftr-360	189	28	remaining	remain	VERB
ftr-360	189	29	obligation	obligation	NOUN
ftr-360	189	30	constructively	constructively	ADV
ftr-360	189	31	conditioned	condition	VERB
ftr-360	189	32	on	on	ADP
ftr-360	189	33	the	the	DET
ftr-360	189	34	performance	performance	NOUN
ftr-360	189	35	of	of	ADP
ftr-360	189	36	a	a	DET
ftr-360	189	37	promised	promise	VERB
ftr-360	189	38	act	act	NOUN
ftr-360	189	39	becomes	become	VERB
ftr-360	189	40	due	due	ADJ
ftr-360	189	41	upon	upon	SCONJ
ftr-360	189	42	substantial	substantial	ADJ
ftr-360	189	43	performance	performance	NOUN
ftr-360	189	44	of	of	ADP
ftr-360	189	45	that	that	DET
ftr-360	189	46	act	act	NOUN
ftr-360	189	47	even	even	ADV
ftr-360	189	48	though	though	SCONJ
ftr-360	189	49	a	a	DET
ftr-360	189	50	claim	claim	NOUN
ftr-360	189	51	for	for	ADP
ftr-360	189	52	damages	damage	NOUN
ftr-360	189	53	might	might	AUX
ftr-360	189	54	arise	arise	VERB
ftr-360	189	55	from	from	ADP
ftr-360	189	56	the	the	DET
ftr-360	189	57	failure	failure	NOUN
ftr-360	189	58	to	to	PART
ftr-360	189	59	perform	perform	VERB
ftr-360	189	60	fully	fully	ADV
ftr-360	189	61	as	as	SCONJ
ftr-360	189	62	promised.48	promised.48	PROPN
ftr-360	189	63	43	43	NUM
ftr-360	189	64	.	.	PUNCT
ftr-360	190	1	see	see	VERB
ftr-360	190	2	i	i	PRON
ftr-360	190	3	d.	d.	PROPN
ftr-360	190	4	§	§	PROPN
ftr-360	190	5	237	237	NUM
ftr-360	190	6	cmt	cmt	PROPN
ftr-360	190	7	.	.	PUNCT
ftr-360	191	1	b.	b.	PROPN
ftr-360	191	2	44	44	NUM
ftr-360	191	3	.	.	PUNCT
ftr-360	192	1	see	see	VERB
ftr-360	192	2	i	i	PRON
ftr-360	192	3	d.	d.	PROPN
ftr-360	192	4	§	§	PROPN
ftr-360	192	5	226	226	NUM
ftr-360	192	6	cmt	cmt	PROPN
ftr-360	192	7	.	.	PUNCT
ftr-360	193	1	c.	c.	PROPN
ftr-360	193	2	45	45	NUM
ftr-360	193	3	.	.	PUNCT
ftr-360	194	1	see	see	VERB
ftr-360	194	2	i	i	PROPN
ftr-360	194	3	d.	d.	PROPN
ftr-360	194	4	;	;	PUNCT
ftr-360	194	5	i	i	PROPN
ftr-360	194	6	d.	d.	PROPN
ftr-360	194	7	§	§	PROPN
ftr-360	194	8	237	237	NUM
ftr-360	194	9	cmt	cmt	NOUN
ftr-360	194	10	.	.	PUNCT
ftr-360	195	1	d	d	X
ftr-360	195	2	(	(	PUNCT
ftr-360	195	3	“	"	PUNCT
ftr-360	195	4	if	if	SCONJ
ftr-360	195	5	.	.	PUNCT
ftr-360	195	6	.	.	PUNCT
ftr-360	195	7	.	.	PUNCT
ftr-360	196	1	the	the	DET
ftr-360	196	2	parties	party	NOUN
ftr-360	196	3	have	have	AUX
ftr-360	196	4	made	make	VERB
ftr-360	196	5	an	an	DET
ftr-360	196	6	event	event	NOUN
ftr-360	196	7	a	a	DET
ftr-360	196	8	condition	condition	NOUN
ftr-360	196	9	of	of	ADP
ftr-360	196	10	their	their	PRON
ftr-360	196	11	agreement	agreement	NOUN
ftr-360	196	12	,	,	PUNCT
ftr-360	196	13	there	there	PRON
ftr-360	196	14	is	be	VERB
ftr-360	196	15	no	no	DET
ftr-360	196	16	mitigating	mitigate	VERB
ftr-360	196	17	standard	standard	NOUN
ftr-360	196	18	of	of	ADP
ftr-360	196	19	materiality	materiality	NOUN
ftr-360	196	20	or	or	CCONJ
ftr-360	196	21	substantiality	substantiality	NOUN
ftr-360	196	22	applicable	applicable	ADJ
ftr-360	196	23	to	to	ADP
ftr-360	196	24	the	the	DET
ftr-360	196	25	nonoccurrence	nonoccurrence	NOUN
ftr-360	196	26	of	of	ADP
ftr-360	196	27	that	that	DET
ftr-360	196	28	event	event	NOUN
ftr-360	196	29	.	.	PUNCT
ftr-360	197	1	if	if	SCONJ
ftr-360	197	2	,	,	PUNCT
ftr-360	197	3	therefore	therefore	ADV
ftr-360	197	4	,	,	PUNCT
ftr-360	197	5	the	the	DET
ftr-360	197	6	agreement	agreement	NOUN
ftr-360	197	7	makes	make	VERB
ftr-360	197	8	full	full	ADJ
ftr-360	197	9	performance	performance	NOUN
ftr-360	197	10	a	a	DET
ftr-360	197	11	condition	condition	NOUN
ftr-360	197	12	,	,	PUNCT
ftr-360	197	13	substantial	substantial	ADJ
ftr-360	197	14	performance	performance	NOUN
ftr-360	197	15	is	be	AUX
ftr-360	197	16	not	not	PART
ftr-360	197	17	sufficient	sufficient	ADJ
ftr-360	197	18	.	.	PUNCT
ftr-360	197	19	.	.	PUNCT
ftr-360	197	20	.	.	PUNCT
ftr-360	197	21	.	.	PUNCT
ftr-360	197	22	”	"	PUNCT
ftr-360	197	23	)	)	PUNCT
ftr-360	197	24	.	.	PUNCT
ftr-360	198	1	46	46	NUM
ftr-360	198	2	.	.	PUNCT
ftr-360	199	1	see	see	VERB
ftr-360	199	2	i	i	PRON
ftr-360	199	3	d.	d.	PROPN
ftr-360	199	4	§	§	PROPN
ftr-360	199	5	226	226	NUM
ftr-360	199	6	cmt	cmt	PROPN
ftr-360	199	7	.	.	PUNCT
ftr-360	200	1	c.	c.	PROPN
ftr-360	200	2	47	47	NUM
ftr-360	200	3	.	.	PUNCT
ftr-360	201	1	see	see	VERB
ftr-360	201	2	i	i	PRON
ftr-360	201	3	d.	d.	PROPN
ftr-360	201	4	§	§	PROPN
ftr-360	201	5	§	§	PROPN
ftr-360	201	6	237	237	NUM
ftr-360	201	7	cmt	cmt	PROPN
ftr-360	201	8	b	b	PROPN
ftr-360	201	9	,	,	PUNCT
ftr-360	201	10	238	238	NUM
ftr-360	201	11	cmt	cmt	NOUN
ftr-360	201	12	.	.	PUNCT
ftr-360	201	13	a.	a.	PROPN
ftr-360	201	14	48	48	NUM
ftr-360	201	15	.	.	PUNCT
ftr-360	202	1	see	see	VERB
ftr-360	202	2	i	i	PRON
ftr-360	202	3	d.	d.	PROPN
ftr-360	202	4	§	§	PROPN
ftr-360	202	5	§	§	PROPN
ftr-360	202	6	235(2	235(2	NUM
ftr-360	202	7	)	)	PUNCT
ftr-360	202	8	,	,	PUNCT
ftr-360	202	9	235	235	NUM
ftr-360	202	10	cmt	cmt	NOUN
ftr-360	202	11	.	.	PUNCT
ftr-360	203	1	b	b	PROPN
ftr-360	203	2	(	(	PUNCT
ftr-360	203	3	“	"	PUNCT
ftr-360	203	4	when	when	SCONJ
ftr-360	203	5	performance	performance	NOUN
ftr-360	203	6	is	be	AUX
ftr-360	203	7	due	due	ADJ
ftr-360	203	8	,	,	PUNCT
ftr-360	203	9	.	.	PUNCT
ftr-360	203	10	.	.	PUNCT
ftr-360	203	11	.	.	PUNCT
ftr-360	204	1	anything	anything	PRON
ftr-360	204	2	short	short	ADJ
ftr-360	204	3	of	of	ADP
ftr-360	204	4	full	full	ADJ
ftr-360	204	5	performance	performance	NOUN
ftr-360	204	6	is	be	AUX
ftr-360	204	7	a	a	DET
ftr-360	204	8	breach	breach	NOUN
ftr-360	204	9	,	,	PUNCT
ftr-360	204	10	even	even	ADV
ftr-360	204	11	if	if	SCONJ
ftr-360	204	12	the	the	DET
ftr-360	204	13	party	party	NOUN
ftr-360	204	14	who	who	PRON
ftr-360	204	15	does	do	AUX
ftr-360	204	16	not	not	PART
ftr-360	204	17	fully	fully	ADV
ftr-360	204	18	perform	perform	VERB
ftr-360	204	19	was	be	AUX
ftr-360	204	20	not	not	PART
ftr-360	204	21	at	at	ADP
ftr-360	204	22	fault	fault	NOUN
ftr-360	204	23	and	and	CCONJ
ftr-360	204	24	even	even	ADV
ftr-360	204	25	if	if	SCONJ
ftr-360	204	26	the	the	DET
ftr-360	204	27	defect	defect	NOUN
ftr-360	204	28	in	in	ADP
ftr-360	204	29	his	his	PRON
ftr-360	204	30	performance	performance	NOUN
ftr-360	204	31	was	be	AUX
ftr-360	204	32	not	not	PART
ftr-360	204	33	substantial	substantial	ADJ
ftr-360	204	34	.	.	PUNCT
ftr-360	204	35	”	"	PUNCT
ftr-360	204	36	)	)	PUNCT
ftr-360	204	37	,	,	PUNCT
ftr-360	204	38	236	236	NUM
ftr-360	204	39	cmt	cmt	NOUN
ftr-360	204	40	.	.	PUNCT
ftr-360	205	1	a	a	PRON
ftr-360	205	2	(	(	PUNCT
ftr-360	205	3	“	"	PUNCT
ftr-360	205	4	every	every	DET
ftr-360	205	5	breach	breach	NOUN
ftr-360	205	6	gives	give	VERB
ftr-360	205	7	rise	rise	NOUN
ftr-360	205	8	to	to	ADP
ftr-360	205	9	a	a	DET
ftr-360	205	10	claim	claim	NOUN
ftr-360	205	11	for	for	ADP
ftr-360	205	12	damages	damage	NOUN
ftr-360	205	13	.	.	PUNCT
ftr-360	205	14	.	.	PUNCT
ftr-360	205	15	.	.	PUNCT
ftr-360	205	16	.	.	PUNCT
ftr-360	205	17	”	"	PUNCT
ftr-360	205	18	)	)	PUNCT
ftr-360	205	19	,	,	PUNCT
ftr-360	205	20	241	241	NUM
ftr-360	205	21	cmt	cmt	PROPN
ftr-360	205	22	.	.	PUNCT
ftr-360	206	1	a	a	DET
ftr-360	206	2	(	(	PUNCT
ftr-360	206	3	“	"	PUNCT
ftr-360	206	4	even	even	ADV
ftr-360	206	5	if	if	SCONJ
ftr-360	206	6	not	not	PART
ftr-360	206	7	material	material	NOUN
ftr-360	206	8	,	,	PUNCT
ftr-360	206	9	the	the	DET
ftr-360	206	10	failure	failure	NOUN
ftr-360	206	11	may	may	AUX
ftr-360	206	12	be	be	AUX
ftr-360	206	13	a	a	DET
ftr-360	206	14	breach	breach	NOUN
ftr-360	206	15	and	and	CCONJ
ftr-360	206	16	give	give	VERB
ftr-360	206	17	rise	rise	NOUN
ftr-360	206	18	to	to	ADP
ftr-360	206	19	a	a	DET
ftr-360	206	20	claim	claim	NOUN
ftr-360	206	21	for	for	ADP
ftr-360	206	22	damages	damage	NOUN
ftr-360	206	23	for	for	ADP
ftr-360	206	24	partial	partial	ADJ
ftr-360	206	25	breach	breach	NOUN
ftr-360	206	26	.	.	PUNCT
ftr-360	206	27	”	"	PUNCT
ftr-360	206	28	)	)	PUNCT
ftr-360	206	29	.	.	PUNCT
ftr-360	207	1	2010	2010	NUM
ftr-360	207	2	]	]	PUNCT
ftr-360	207	3	just	just	ADV
ftr-360	207	4	enough	enough	ADV
ftr-360	207	5	:	:	PUNCT
ftr-360	207	6	substantial	substantial	ADJ
ftr-360	207	7	performance	performance	NOUN
ftr-360	207	8	,	,	PUNCT
ftr-360	207	9	ministerial	ministerial	ADJ
ftr-360	207	10	acts	act	VERB
ftr-360	207	11	471	471	NUM
ftr-360	207	12	the	the	DET
ftr-360	207	13	willingness	willingness	NOUN
ftr-360	207	14	of	of	ADP
ftr-360	207	15	courts	court	NOUN
ftr-360	207	16	to	to	PART
ftr-360	207	17	accept	accept	VERB
ftr-360	207	18	substantial	substantial	ADJ
ftr-360	207	19	performance	performance	NOUN
ftr-360	207	20	as	as	ADP
ftr-360	207	21	satisfying	satisfy	VERB
ftr-360	207	22	constructive	constructive	ADJ
ftr-360	207	23	conditions	condition	NOUN
ftr-360	207	24	seems	seems	AUX
ftr-360	207	25	compelled	compel	VERB
ftr-360	207	26	by	by	ADP
ftr-360	207	27	the	the	DET
ftr-360	207	28	same	same	ADJ
ftr-360	207	29	notion	notion	NOUN
ftr-360	207	30	of	of	ADP
ftr-360	207	31	fairness	fairness	NOUN
ftr-360	207	32	used	use	VERB
ftr-360	207	33	to	to	PART
ftr-360	207	34	justify	justify	VERB
ftr-360	207	35	the	the	DET
ftr-360	207	36	construction	construction	NOUN
ftr-360	207	37	of	of	ADP
ftr-360	207	38	those	those	DET
ftr-360	207	39	conditions	condition	NOUN
ftr-360	207	40	.	.	PUNCT
ftr-360	208	1	in	in	ADP
ftr-360	208	2	supporting	support	VERB
ftr-360	208	3	mutual	mutual	ADJ
ftr-360	208	4	expectations	expectation	NOUN
ftr-360	208	5	about	about	ADP
ftr-360	208	6	an	an	DET
ftr-360	208	7	exchange	exchange	NOUN
ftr-360	208	8	of	of	ADP
ftr-360	208	9	performances	performance	NOUN
ftr-360	208	10	,	,	PUNCT
ftr-360	208	11	constructive	constructive	ADJ
ftr-360	208	12	conditions	condition	NOUN
ftr-360	208	13	avoid	avoid	VERB
ftr-360	208	14	hardship	hardship	NOUN
ftr-360	208	15	and	and	CCONJ
ftr-360	208	16	achieve	achieve	VERB
ftr-360	208	17	justice	justice	NOUN
ftr-360	208	18	by	by	ADP
ftr-360	208	19	shielding	shield	VERB
ftr-360	208	20	a	a	DET
ftr-360	208	21	party	party	NOUN
ftr-360	208	22	from	from	ADP
ftr-360	208	23	demands	demand	NOUN
ftr-360	208	24	that	that	SCONJ
ftr-360	208	25	it	it	PRON
ftr-360	208	26	fulfill	fulfill	VERB
ftr-360	208	27	its	its	PRON
ftr-360	208	28	later	later	ADV
ftr-360	208	29	-	-	PUNCT
ftr-360	208	30	due	due	ADJ
ftr-360	208	31	obligations	obligation	NOUN
ftr-360	208	32	where	where	SCONJ
ftr-360	208	33	an	an	DET
ftr-360	208	34	earlier	early	ADJ
ftr-360	208	35	due	due	ADJ
ftr-360	208	36	performance	performance	NOUN
ftr-360	208	37	has	have	AUX
ftr-360	208	38	not	not	PART
ftr-360	208	39	occurred.49	occurred.49	ADJ
ftr-360	208	40	as	as	ADP
ftr-360	208	41	a	a	DET
ftr-360	208	42	shield	shield	NOUN
ftr-360	208	43	,	,	PUNCT
ftr-360	208	44	these	these	DET
ftr-360	208	45	conditions	condition	NOUN
ftr-360	208	46	minimize	minimize	VERB
ftr-360	208	47	the	the	DET
ftr-360	208	48	risk	risk	NOUN
ftr-360	208	49	that	that	SCONJ
ftr-360	208	50	the	the	DET
ftr-360	208	51	party	party	NOUN
ftr-360	208	52	would	would	AUX
ftr-360	208	53	forfeit	forfeit	VERB
ftr-360	208	54	its	its	PRON
ftr-360	208	55	later	later	ADV
ftr-360	208	56	-	-	PUNCT
ftr-360	208	57	due	due	ADJ
ftr-360	208	58	performance	performance	NOUN
ftr-360	208	59	if	if	SCONJ
ftr-360	208	60	the	the	DET
ftr-360	208	61	benefit	benefit	NOUN
ftr-360	208	62	of	of	ADP
ftr-360	208	63	return	return	NOUN
ftr-360	208	64	performance	performance	NOUN
ftr-360	208	65	were	be	AUX
ftr-360	208	66	not	not	PART
ftr-360	208	67	forthcoming	forthcoming	ADJ
ftr-360	208	68	.	.	PUNCT
ftr-360	209	1	for	for	ADP
ftr-360	209	2	example	example	NOUN
ftr-360	209	3	,	,	PUNCT
ftr-360	209	4	a	a	DET
ftr-360	209	5	constructive	constructive	ADJ
ftr-360	209	6	condition	condition	NOUN
ftr-360	209	7	minimizes	minimize	VERB
ftr-360	209	8	the	the	DET
ftr-360	209	9	risk	risk	NOUN
ftr-360	209	10	of	of	ADP
ftr-360	209	11	having	have	VERB
ftr-360	209	12	to	to	PART
ftr-360	209	13	pay	pay	VERB
ftr-360	209	14	for	for	ADP
ftr-360	209	15	work	work	NOUN
ftr-360	209	16	that	that	PRON
ftr-360	209	17	will	will	AUX
ftr-360	209	18	never	never	ADV
ftr-360	209	19	be	be	AUX
ftr-360	209	20	performed	perform	VERB
ftr-360	209	21	by	by	ADP
ftr-360	209	22	generally	generally	ADV
ftr-360	209	23	permitting	permit	VERB
ftr-360	209	24	an	an	DET
ftr-360	209	25	employer	employer	NOUN
ftr-360	209	26	to	to	PART
ftr-360	209	27	avoid	avoid	VERB
ftr-360	209	28	paying	pay	VERB
ftr-360	209	29	an	an	DET
ftr-360	209	30	employee	employee	NOUN
ftr-360	209	31	until	until	SCONJ
ftr-360	209	32	after	after	SCONJ
ftr-360	209	33	the	the	DET
ftr-360	209	34	employee	employee	NOUN
ftr-360	209	35	has	have	AUX
ftr-360	209	36	provided	provide	VERB
ftr-360	209	37	services.50	services.50	NOUN
ftr-360	209	38	these	these	DET
ftr-360	209	39	concerns	concern	NOUN
ftr-360	209	40	about	about	ADP
ftr-360	209	41	a	a	DET
ftr-360	209	42	risk	risk	NOUN
ftr-360	209	43	of	of	ADP
ftr-360	209	44	forfeiture	forfeiture	NOUN
ftr-360	209	45	shift	shift	NOUN
ftr-360	209	46	once	once	ADV
ftr-360	209	47	a	a	DET
ftr-360	209	48	party	party	NOUN
ftr-360	209	49	has	have	AUX
ftr-360	209	50	substantially	substantially	ADV
ftr-360	209	51	performed	perform	VERB
ftr-360	209	52	.	.	PUNCT
ftr-360	210	1	fairness	fairness	NOUN
ftr-360	210	2	then	then	ADV
ftr-360	210	3	suggests	suggest	VERB
ftr-360	210	4	that	that	SCONJ
ftr-360	210	5	the	the	DET
ftr-360	210	6	performing	perform	VERB
ftr-360	210	7	party	party	NOUN
ftr-360	210	8	should	should	AUX
ftr-360	210	9	expect	expect	VERB
ftr-360	210	10	to	to	PART
ftr-360	210	11	receive	receive	VERB
ftr-360	210	12	the	the	DET
ftr-360	210	13	benefit	benefit	NOUN
ftr-360	210	14	of	of	ADP
ftr-360	210	15	return	return	NOUN
ftr-360	210	16	performance	performance	NOUN
ftr-360	210	17	rather	rather	ADV
ftr-360	210	18	than	than	ADP
ftr-360	210	19	to	to	PART
ftr-360	210	20	forfeit	forfeit	VERB
ftr-360	210	21	its	its	PRON
ftr-360	210	22	own	own	ADJ
ftr-360	210	23	performance	performance	NOUN
ftr-360	210	24	(	(	PUNCT
ftr-360	210	25	albeit	albeit	SCONJ
ftr-360	210	26	deficient).51	deficient).51	PROPN
ftr-360	210	27	so	so	ADV
ftr-360	210	28	fairness	fairness	NOUN
ftr-360	210	29	suggests	suggest	VERB
ftr-360	210	30	that	that	SCONJ
ftr-360	210	31	the	the	DET
ftr-360	210	32	employee	employee	NOUN
ftr-360	210	33	in	in	ADP
ftr-360	210	34	the	the	DET
ftr-360	210	35	above	above	ADJ
ftr-360	210	36	example	example	NOUN
ftr-360	210	37	should	should	AUX
ftr-360	210	38	receive	receive	VERB
ftr-360	210	39	payment	payment	NOUN
ftr-360	210	40	,	,	PUNCT
ftr-360	210	41	less	less	ADJ
ftr-360	210	42	any	any	DET
ftr-360	210	43	damages	damage	NOUN
ftr-360	210	44	,	,	PUNCT
ftr-360	210	45	for	for	ADP
ftr-360	210	46	providing	provide	VERB
ftr-360	210	47	services	service	NOUN
ftr-360	210	48	even	even	ADV
ftr-360	210	49	if	if	SCONJ
ftr-360	210	50	the	the	DET
ftr-360	210	51	employee	employee	NOUN
ftr-360	210	52	’s	’s	PART
ftr-360	210	53	work	work	NOUN
ftr-360	210	54	were	be	AUX
ftr-360	210	55	to	to	PART
ftr-360	210	56	deviate	deviate	VERB
ftr-360	210	57	somewhat	somewhat	ADV
ftr-360	210	58	from	from	ADP
ftr-360	210	59	the	the	DET
ftr-360	210	60	original	original	ADJ
ftr-360	210	61	promise	promise	NOUN
ftr-360	210	62	of	of	ADP
ftr-360	210	63	performance	performance	NOUN
ftr-360	210	64	.	.	PUNCT
ftr-360	211	1	courts	court	NOUN
ftr-360	211	2	achieve	achieve	VERB
ftr-360	211	3	such	such	ADJ
ftr-360	211	4	fairness	fairness	NOUN
ftr-360	211	5	by	by	ADP
ftr-360	211	6	accepting	accept	VERB
ftr-360	211	7	substantial	substantial	ADJ
ftr-360	211	8	performance	performance	NOUN
ftr-360	211	9	as	as	ADP
ftr-360	211	10	the	the	DET
ftr-360	211	11	satisfaction	satisfaction	NOUN
ftr-360	211	12	of	of	ADP
ftr-360	211	13	a	a	DET
ftr-360	211	14	constructive	constructive	ADJ
ftr-360	211	15	condition	condition	NOUN
ftr-360	211	16	to	to	ADP
ftr-360	211	17	other	other	ADJ
ftr-360	211	18	performance	performance	NOUN
ftr-360	211	19	obligations	obligation	NOUN
ftr-360	211	20	.	.	PUNCT
ftr-360	212	1	this	this	DET
ftr-360	212	2	acceptance	acceptance	NOUN
ftr-360	212	3	thereby	thereby	ADV
ftr-360	212	4	prevents	prevent	VERB
ftr-360	212	5	the	the	DET
ftr-360	212	6	defensive	defensive	ADJ
ftr-360	212	7	shield	shield	NOUN
ftr-360	212	8	provided	provide	VERB
ftr-360	212	9	by	by	ADP
ftr-360	212	10	a	a	DET
ftr-360	212	11	constructive	constructive	ADJ
ftr-360	212	12	condition	condition	NOUN
ftr-360	212	13	from	from	ADP
ftr-360	212	14	morphing	morph	VERB
ftr-360	212	15	into	into	ADP
ftr-360	212	16	a	a	DET
ftr-360	212	17	weapon	weapon	NOUN
ftr-360	212	18	that	that	SCONJ
ftr-360	212	19	a	a	DET
ftr-360	212	20	party	party	NOUN
ftr-360	212	21	might	might	AUX
ftr-360	212	22	otherwise	otherwise	ADV
ftr-360	212	23	use	use	VERB
ftr-360	212	24	to	to	PART
ftr-360	212	25	threaten	threaten	VERB
ftr-360	212	26	nonperformance	nonperformance	NOUN
ftr-360	212	27	of	of	ADP
ftr-360	212	28	its	its	PRON
ftr-360	212	29	promises	promise	NOUN
ftr-360	212	30	as	as	ADP
ftr-360	212	31	a	a	DET
ftr-360	212	32	result	result	NOUN
ftr-360	212	33	of	of	ADP
ftr-360	212	34	immaterial	immaterial	ADJ
ftr-360	212	35	nonconforming	nonconforming	NOUN
ftr-360	212	36	performance	performance	NOUN
ftr-360	212	37	of	of	ADP
ftr-360	212	38	other	other	ADJ
ftr-360	212	39	requirements	requirement	NOUN
ftr-360	212	40	in	in	ADP
ftr-360	212	41	a	a	DET
ftr-360	212	42	contract.52	contract.52	ADJ
ftr-360	212	43	substantial	substantial	ADJ
ftr-360	212	44	performance	performance	NOUN
ftr-360	212	45	thus	thus	ADV
ftr-360	212	46	significantly	significantly	ADV
ftr-360	212	47	affects	affect	VERB
ftr-360	212	48	performance	performance	NOUN
ftr-360	212	49	obligations	obligation	NOUN
ftr-360	212	50	.	.	PUNCT
ftr-360	213	1	as	as	SCONJ
ftr-360	213	2	a	a	DET
ftr-360	213	3	long	long	ADV
ftr-360	213	4	-	-	PUNCT
ftr-360	213	5	standing	stand	VERB
ftr-360	213	6	complement	complement	NOUN
ftr-360	213	7	to	to	ADP
ftr-360	213	8	constructive	constructive	ADJ
ftr-360	213	9	conditions,52	conditions,52	ADJ
ftr-360	213	10	substantial	substantial	ADJ
ftr-360	213	11	performance	performance	NOUN
ftr-360	213	12	mitigates	mitigate	VERB
ftr-360	213	13	the	the	DET
ftr-360	213	14	harshness	harshness	NOUN
ftr-360	213	15	that	that	SCONJ
ftr-360	213	16	demands	demand	NOUN
ftr-360	213	17	for	for	ADP
ftr-360	213	18	full	full	ADJ
ftr-360	213	19	49	49	NUM
ftr-360	213	20	.	.	PUNCT
ftr-360	214	1	see	see	VERB
ftr-360	214	2	supra	supra	ADJ
ftr-360	214	3	text	text	NOUN
ftr-360	214	4	accompanying	accompanying	ADJ
ftr-360	214	5	notes	note	NOUN
ftr-360	214	6	20	20	NUM
ftr-360	214	7	-	-	SYM
ftr-360	214	8	27	27	NUM
ftr-360	214	9	.	.	PUNCT
ftr-360	215	1	50	50	NUM
ftr-360	215	2	.	.	PUNCT
ftr-360	216	1	see	see	VERB
ftr-360	216	2	restatement	restatement	NOUN
ftr-360	216	3	(	(	PUNCT
ftr-360	216	4	second	second	ADJ
ftr-360	216	5	)	)	PUNCT
ftr-360	216	6	of	of	ADP
ftr-360	216	7	contracts	contract	NOUN
ftr-360	216	8	§	§	PROPN
ftr-360	216	9	234	234	NUM
ftr-360	216	10	cmt	cmt	NOUN
ftr-360	216	11	.	.	PUNCT
ftr-360	217	1	e	e	PROPN
ftr-360	217	2	(	(	PUNCT
ftr-360	217	3	1981	1981	NUM
ftr-360	217	4	)	)	PUNCT
ftr-360	217	5	(	(	PUNCT
ftr-360	217	6	“	"	PUNCT
ftr-360	217	7	centuries	century	NOUN
ftr-360	217	8	ago	ago	ADV
ftr-360	217	9	,	,	PUNCT
ftr-360	217	10	the	the	DET
ftr-360	217	11	principle	principle	NOUN
ftr-360	217	12	became	became	AUX
ftr-360	217	13	settled	settle	VERB
ftr-360	217	14	that	that	SCONJ
ftr-360	217	15	where	where	SCONJ
ftr-360	217	16	work	work	NOUN
ftr-360	217	17	is	be	AUX
ftr-360	217	18	to	to	PART
ftr-360	217	19	be	be	AUX
ftr-360	217	20	done	do	VERB
ftr-360	217	21	by	by	ADP
ftr-360	217	22	one	one	NUM
ftr-360	217	23	party	party	NOUN
ftr-360	217	24	and	and	CCONJ
ftr-360	217	25	payment	payment	NOUN
ftr-360	217	26	is	be	AUX
ftr-360	217	27	to	to	PART
ftr-360	217	28	be	be	AUX
ftr-360	217	29	made	make	VERB
ftr-360	217	30	by	by	ADP
ftr-360	217	31	the	the	DET
ftr-360	217	32	other	other	ADJ
ftr-360	217	33	,	,	PUNCT
ftr-360	217	34	the	the	DET
ftr-360	217	35	performance	performance	NOUN
ftr-360	217	36	of	of	ADP
ftr-360	217	37	the	the	DET
ftr-360	217	38	work	work	NOUN
ftr-360	217	39	must	must	AUX
ftr-360	217	40	precede	precede	VERB
ftr-360	217	41	payment	payment	NOUN
ftr-360	217	42	,	,	PUNCT
ftr-360	217	43	in	in	ADP
ftr-360	217	44	the	the	DET
ftr-360	217	45	absence	absence	NOUN
ftr-360	217	46	of	of	ADP
ftr-360	217	47	a	a	DET
ftr-360	217	48	showing	showing	NOUN
ftr-360	217	49	of	of	ADP
ftr-360	217	50	contrary	contrary	ADJ
ftr-360	217	51	intention	intention	NOUN
ftr-360	217	52	.	.	PUNCT
ftr-360	217	53	.	.	PUNCT
ftr-360	217	54	.	.	PUNCT
ftr-360	217	55	.	.	PUNCT
ftr-360	218	1	[	[	X
ftr-360	218	2	m]ost	m]ost	NOUN
ftr-360	218	3	parties	party	NOUN
ftr-360	218	4	today	today	NOUN
ftr-360	218	5	contract	contract	NOUN
ftr-360	218	6	with	with	ADP
ftr-360	218	7	reference	reference	NOUN
ftr-360	218	8	to	to	ADP
ftr-360	218	9	the	the	DET
ftr-360	218	10	principle	principle	NOUN
ftr-360	218	11	.	.	PUNCT
ftr-360	218	12	.	.	PUNCT
ftr-360	218	13	.	.	PUNCT
ftr-360	218	14	.	.	PUNCT
ftr-360	218	15	”	"	PUNCT
ftr-360	218	16	)	)	PUNCT
ftr-360	218	17	.	.	PUNCT
ftr-360	219	1	51	51	NUM
ftr-360	219	2	.	.	PUNCT
ftr-360	220	1	see	see	VERB
ftr-360	220	2	i	i	PRON
ftr-360	220	3	d.	d.	PROPN
ftr-360	220	4	§	§	PROPN
ftr-360	220	5	241	241	NUM
ftr-360	220	6	cmt	cmt	PROPN
ftr-360	220	7	.	.	PUNCT
ftr-360	221	1	d.	d.	PROPN
ftr-360	221	2	the	the	DET
ftr-360	221	3	performing	perform	VERB
ftr-360	221	4	party	party	NOUN
ftr-360	221	5	should	should	AUX
ftr-360	221	6	also	also	ADV
ftr-360	221	7	expect	expect	VERB
ftr-360	221	8	to	to	PART
ftr-360	221	9	be	be	AUX
ftr-360	221	10	held	hold	VERB
ftr-360	221	11	accountable	accountable	ADJ
ftr-360	221	12	for	for	ADP
ftr-360	221	13	damages	damage	NOUN
ftr-360	221	14	attributable	attributable	ADJ
ftr-360	221	15	to	to	ADP
ftr-360	221	16	the	the	DET
ftr-360	221	17	failure	failure	NOUN
ftr-360	221	18	to	to	PART
ftr-360	221	19	perform	perform	VERB
ftr-360	221	20	fully	fully	ADV
ftr-360	221	21	.	.	PUNCT
ftr-360	222	1	see	see	VERB
ftr-360	222	2	supra	supra	PROPN
ftr-360	222	3	note	note	PROPN
ftr-360	222	4	48	48	NUM
ftr-360	222	5	and	and	CCONJ
ftr-360	222	6	accompanying	accompany	VERB
ftr-360	222	7	text	text	NOUN
ftr-360	222	8	.	.	PUNCT
ftr-360	223	1	52	52	NUM
ftr-360	223	2	.	.	PUNCT
ftr-360	224	1	see	see	PROPN
ftr-360	224	2	patterson	patterson	PROPN
ftr-360	224	3	,	,	PUNCT
ftr-360	224	4	supra	supra	PROPN
ftr-360	224	5	note	note	PROPN
ftr-360	224	6	13	13	NUM
ftr-360	224	7	,	,	PUNCT
ftr-360	224	8	at	at	ADP
ftr-360	224	9	925	925	NUM
ftr-360	224	10	-	-	SYM
ftr-360	224	11	26	26	NUM
ftr-360	224	12	(	(	PUNCT
ftr-360	224	13	describing	describe	VERB
ftr-360	224	14	how	how	SCONJ
ftr-360	224	15	a	a	DET
ftr-360	224	16	constructive	constructive	ADJ
ftr-360	224	17	condition	condition	NOUN
ftr-360	224	18	gives	give	VERB
ftr-360	224	19	a	a	DET
ftr-360	224	20	party	party	NOUN
ftr-360	224	21	with	with	ADP
ftr-360	224	22	a	a	DET
ftr-360	224	23	conditional	conditional	ADJ
ftr-360	224	24	obligation	obligation	NOUN
ftr-360	224	25	“	"	PUNCT
ftr-360	224	26	a	a	DET
ftr-360	224	27	method	method	NOUN
ftr-360	224	28	of	of	ADP
ftr-360	224	29	coercing	coerce	VERB
ftr-360	224	30	performance	performance	NOUN
ftr-360	224	31	”	"	PUNCT
ftr-360	224	32	from	from	ADP
ftr-360	224	33	the	the	DET
ftr-360	224	34	other	other	ADJ
ftr-360	224	35	party	party	NOUN
ftr-360	224	36	)	)	PUNCT
ftr-360	224	37	.	.	PUNCT
ftr-360	225	1	52	52	NUM
ftr-360	225	2	.	.	PUNCT
ftr-360	226	1	see	see	VERB
ftr-360	226	2	boone	boone	PROPN
ftr-360	226	3	v.	v.	ADP
ftr-360	226	4	eyre	eyre	PROPN
ftr-360	226	5	,	,	PUNCT
ftr-360	227	1	126	126	NUM
ftr-360	227	2	eng	eng	PROPN
ftr-360	227	3	.	.	PUNCT
ftr-360	227	4	rep	rep	PROPN
ftr-360	227	5	.	.	PROPN
ftr-360	227	6	160	160	NUM
ftr-360	227	7	(	(	PUNCT
ftr-360	227	8	k.b	k.b	PROPN
ftr-360	227	9	.	.	PROPN
ftr-360	227	10	1777	1777	NUM
ftr-360	227	11	)	)	PUNCT
ftr-360	227	12	(	(	PUNCT
ftr-360	227	13	recognizing	recognize	VERB
ftr-360	227	14	the	the	DET
ftr-360	227	15	need	need	NOUN
ftr-360	227	16	for	for	ADP
ftr-360	227	17	substantial	substantial	ADJ
ftr-360	227	18	performance	performance	NOUN
ftr-360	227	19	four	four	NUM
ftr-360	227	20	years	year	NOUN
ftr-360	227	21	after	after	SCONJ
ftr-360	227	22	kingston	kingston	PROPN
ftr-360	227	23	v.	v.	PROPN
ftr-360	227	24	preston	preston	PROPN
ftr-360	227	25	established	establish	VERB
ftr-360	227	26	constructive	constructive	ADJ
ftr-360	227	27	conditions	condition	NOUN
ftr-360	227	28	)	)	PUNCT
ftr-360	227	29	.	.	PUNCT
ftr-360	228	1	472	472	NUM
ftr-360	228	2	florida	florida	PROPN
ftr-360	228	3	tax	tax	NOUN
ftr-360	228	4	review	review	NOUN
ftr-360	228	5	[	[	X
ftr-360	228	6	vol	vol	NOUN
ftr-360	228	7	.	.	PUNCT
ftr-360	229	1	10:7	10:7	NUM
ftr-360	229	2	performance	performance	NOUN
ftr-360	229	3	might	might	AUX
ftr-360	229	4	otherwise	otherwise	ADV
ftr-360	229	5	inflict.53	inflict.53	VERB
ftr-360	229	6	for	for	ADP
ftr-360	229	7	example	example	NOUN
ftr-360	229	8	,	,	PUNCT
ftr-360	229	9	in	in	ADP
ftr-360	229	10	its	its	PRON
ftr-360	229	11	classic	classic	ADJ
ftr-360	229	12	application	application	NOUN
ftr-360	229	13	to	to	ADP
ftr-360	229	14	construction	construction	NOUN
ftr-360	229	15	contracts,54	contracts,54	NOUN
ftr-360	229	16	the	the	DET
ftr-360	229	17	doctrine	doctrine	NOUN
ftr-360	229	18	of	of	ADP
ftr-360	229	19	substantial	substantial	ADJ
ftr-360	229	20	performance	performance	NOUN
ftr-360	229	21	permits	permit	VERB
ftr-360	229	22	a	a	DET
ftr-360	229	23	contractor	contractor	NOUN
ftr-360	229	24	to	to	PART
ftr-360	229	25	receive	receive	VERB
ftr-360	229	26	compensation	compensation	NOUN
ftr-360	229	27	(	(	PUNCT
ftr-360	229	28	less	less	ADJ
ftr-360	229	29	an	an	DET
ftr-360	229	30	allowance	allowance	NOUN
ftr-360	229	31	for	for	ADP
ftr-360	229	32	damages	damage	NOUN
ftr-360	229	33	)	)	PUNCT
ftr-360	229	34	for	for	ADP
ftr-360	229	35	building	build	VERB
ftr-360	229	36	a	a	DET
ftr-360	229	37	house	house	NOUN
ftr-360	229	38	despite	despite	SCONJ
ftr-360	229	39	having	having	AUX
ftr-360	229	40	installed	instal	VERB
ftr-360	229	41	the	the	DET
ftr-360	229	42	wrong	wrong	ADJ
ftr-360	229	43	brand	brand	NOUN
ftr-360	229	44	of	of	ADP
ftr-360	229	45	pipe	pipe	NOUN
ftr-360	229	46	during	during	ADP
ftr-360	229	47	construction.55	construction.55	NOUN
ftr-360	229	48	although	although	SCONJ
ftr-360	229	49	the	the	DET
ftr-360	229	50	obligation	obligation	NOUN
ftr-360	229	51	to	to	PART
ftr-360	229	52	pay	pay	VERB
ftr-360	229	53	for	for	ADP
ftr-360	229	54	the	the	DET
ftr-360	229	55	house	house	NOUN
ftr-360	229	56	would	would	AUX
ftr-360	229	57	normally	normally	ADV
ftr-360	229	58	depend	depend	VERB
ftr-360	229	59	on	on	ADP
ftr-360	229	60	completion	completion	NOUN
ftr-360	229	61	of	of	ADP
ftr-360	229	62	its	its	PRON
ftr-360	229	63	promised	promise	VERB
ftr-360	229	64	construction	construction	NOUN
ftr-360	229	65	,	,	PUNCT
ftr-360	229	66	the	the	DET
ftr-360	229	67	obligation	obligation	NOUN
ftr-360	229	68	would	would	AUX
ftr-360	229	69	become	become	VERB
ftr-360	229	70	due	due	ADJ
ftr-360	229	71	even	even	ADV
ftr-360	229	72	with	with	ADP
ftr-360	229	73	the	the	DET
ftr-360	229	74	deviation	deviation	NOUN
ftr-360	229	75	.	.	PUNCT
ftr-360	230	1	such	such	DET
ftr-360	230	2	a	a	DET
ftr-360	230	3	trivial	trivial	ADJ
ftr-360	230	4	and	and	CCONJ
ftr-360	230	5	insignificant	insignificant	ADJ
ftr-360	230	6	deviation	deviation	NOUN
ftr-360	230	7	from	from	ADP
ftr-360	230	8	the	the	DET
ftr-360	230	9	promised	promise	VERB
ftr-360	230	10	act	act	NOUN
ftr-360	230	11	—	—	PUNCT
ftr-360	230	12	arguably	arguably	ADV
ftr-360	230	13	within	within	ADP
ftr-360	230	14	a	a	DET
ftr-360	230	15	margin	margin	NOUN
ftr-360	230	16	of	of	ADP
ftr-360	230	17	error	error	NOUN
ftr-360	230	18	expected	expect	VERB
ftr-360	230	19	for	for	ADP
ftr-360	230	20	sizable	sizable	ADJ
ftr-360	230	21	projects	project	NOUN
ftr-360	230	22	—	—	PUNCT
ftr-360	230	23	simply	simply	ADV
ftr-360	230	24	can	can	AUX
ftr-360	230	25	not	not	PART
ftr-360	230	26	defeat	defeat	VERB
ftr-360	230	27	the	the	DET
ftr-360	230	28	contractor	contractor	NOUN
ftr-360	230	29	’s	’s	PART
ftr-360	230	30	expectation	expectation	NOUN
ftr-360	230	31	to	to	PART
ftr-360	230	32	receive	receive	VERB
ftr-360	230	33	some	some	DET
ftr-360	230	34	compensation	compensation	NOUN
ftr-360	230	35	under	under	ADP
ftr-360	230	36	notions	notion	NOUN
ftr-360	230	37	of	of	ADP
ftr-360	230	38	equity	equity	NOUN
ftr-360	230	39	and	and	CCONJ
ftr-360	230	40	fairness.56	fairness.56	VERB
ftr-360	230	41	thus	thus	ADV
ftr-360	230	42	one	one	NUM
ftr-360	230	43	party	party	NOUN
ftr-360	230	44	’s	’s	PART
ftr-360	230	45	promise	promise	NOUN
ftr-360	230	46	,	,	PUNCT
ftr-360	230	47	which	which	PRON
ftr-360	230	48	was	be	AUX
ftr-360	230	49	otherwise	otherwise	ADV
ftr-360	230	50	considered	consider	VERB
ftr-360	230	51	dependent	dependent	ADJ
ftr-360	230	52	under	under	ADP
ftr-360	230	53	a	a	DET
ftr-360	230	54	judicial	judicial	ADJ
ftr-360	230	55	construction	construction	NOUN
ftr-360	230	56	,	,	PUNCT
ftr-360	230	57	becomes	become	VERB
ftr-360	230	58	equivalent	equivalent	ADJ
ftr-360	230	59	to	to	ADP
ftr-360	230	60	an	an	DET
ftr-360	230	61	unconditional	unconditional	ADJ
ftr-360	230	62	promise	promise	NOUN
ftr-360	230	63	to	to	PART
ftr-360	230	64	perform	perform	VERB
ftr-360	230	65	upon	upon	SCONJ
ftr-360	230	66	the	the	DET
ftr-360	230	67	occurrence	occurrence	NOUN
ftr-360	230	68	of	of	ADP
ftr-360	230	69	substantial	substantial	ADJ
ftr-360	230	70	performance.57	performance.57	ADJ
ftr-360	230	71	considerations	consideration	NOUN
ftr-360	230	72	of	of	ADP
ftr-360	230	73	substantial	substantial	ADJ
ftr-360	230	74	performance	performance	NOUN
ftr-360	230	75	and	and	CCONJ
ftr-360	230	76	its	its	PRON
ftr-360	230	77	corollary	corollary	NOUN
ftr-360	230	78	of	of	ADP
ftr-360	230	79	a	a	DET
ftr-360	230	80	material	material	ADJ
ftr-360	230	81	failure	failure	NOUN
ftr-360	230	82	of	of	ADP
ftr-360	230	83	performance58	performance58	NOUN
ftr-360	230	84	impose	impose	VERB
ftr-360	230	85	a	a	DET
ftr-360	230	86	considerable	considerable	ADJ
ftr-360	230	87	burden	burden	NOUN
ftr-360	230	88	in	in	ADP
ftr-360	230	89	assessing	assess	VERB
ftr-360	230	90	when	when	SCONJ
ftr-360	230	91	performances	performance	NOUN
ftr-360	230	92	become	become	VERB
ftr-360	230	93	due	due	ADJ
ftr-360	230	94	under	under	ADP
ftr-360	230	95	a	a	DET
ftr-360	230	96	contract	contract	NOUN
ftr-360	230	97	.	.	PUNCT
ftr-360	231	1	the	the	DET
ftr-360	231	2	burden	burden	NOUN
ftr-360	231	3	results	result	VERB
ftr-360	231	4	from	from	ADP
ftr-360	231	5	the	the	DET
ftr-360	231	6	need	need	NOUN
ftr-360	231	7	to	to	PART
ftr-360	231	8	decide	decide	VERB
ftr-360	231	9	whether	whether	SCONJ
ftr-360	231	10	a	a	DET
ftr-360	231	11	particular	particular	ADJ
ftr-360	231	12	instance	instance	NOUN
ftr-360	231	13	of	of	ADP
ftr-360	231	14	deficient	deficient	ADJ
ftr-360	231	15	performance	performance	NOUN
ftr-360	231	16	is	be	AUX
ftr-360	231	17	sufficient	sufficient	ADJ
ftr-360	231	18	to	to	PART
ftr-360	231	19	satisfy	satisfy	VERB
ftr-360	231	20	a	a	DET
ftr-360	231	21	constructive	constructive	ADJ
ftr-360	231	22	condition.59	condition.59	NOUN
ftr-360	231	23	the	the	DET
ftr-360	231	24	decision	decision	NOUN
ftr-360	231	25	,	,	PUNCT
ftr-360	231	26	reflecting	reflect	VERB
ftr-360	231	27	considerations	consideration	NOUN
ftr-360	231	28	of	of	ADP
ftr-360	231	29	justice	justice	NOUN
ftr-360	231	30	and	and	CCONJ
ftr-360	231	31	relative	relative	ADJ
ftr-360	231	32	hardships	hardship	NOUN
ftr-360	231	33	,	,	PUNCT
ftr-360	231	34	necessarily	necessarily	ADV
ftr-360	231	35	must	must	AUX
ftr-360	231	36	occur	occur	VERB
ftr-360	231	37	53	53	NUM
ftr-360	231	38	.	.	PUNCT
ftr-360	232	1	see	see	VERB
ftr-360	232	2	celia	celia	PROPN
ftr-360	232	3	r.	r.	PROPN
ftr-360	232	4	taylor	taylor	PROPN
ftr-360	232	5	,	,	PUNCT
ftr-360	232	6	self	self	NOUN
ftr-360	232	7	-	-	PUNCT
ftr-360	232	8	help	help	NOUN
ftr-360	232	9	in	in	ADP
ftr-360	232	10	contract	contract	NOUN
ftr-360	232	11	law	law	NOUN
ftr-360	232	12	:	:	PUNCT
ftr-360	232	13	an	an	DET
ftr-360	232	14	exploration	exploration	NOUN
ftr-360	232	15	and	and	CCONJ
ftr-360	232	16	proposal	proposal	NOUN
ftr-360	232	17	,	,	PUNCT
ftr-360	232	18	33	33	NUM
ftr-360	232	19	wake	wake	VERB
ftr-360	232	20	forest	forest	PROPN
ftr-360	232	21	l.	l.	PROPN
ftr-360	232	22	rev	rev	PROPN
ftr-360	232	23	.	.	PROPN
ftr-360	232	24	839	839	NUM
ftr-360	232	25	,	,	PUNCT
ftr-360	232	26	862	862	NUM
ftr-360	232	27	(	(	PUNCT
ftr-360	232	28	1998	1998	NUM
ftr-360	232	29	)	)	PUNCT
ftr-360	232	30	.	.	PUNCT
ftr-360	233	1	54	54	NUM
ftr-360	233	2	.	.	PUNCT
ftr-360	234	1	the	the	DET
ftr-360	234	2	substantial	substantial	ADJ
ftr-360	234	3	performance	performance	NOUN
ftr-360	234	4	doctrine	doctrine	NOUN
ftr-360	234	5	applies	apply	VERB
ftr-360	234	6	to	to	ADP
ftr-360	234	7	contracts	contract	NOUN
ftr-360	234	8	of	of	ADP
ftr-360	234	9	all	all	DET
ftr-360	234	10	types	type	NOUN
ftr-360	234	11	,	,	PUNCT
ftr-360	234	12	even	even	ADV
ftr-360	234	13	though	though	SCONJ
ftr-360	234	14	the	the	DET
ftr-360	234	15	doctrine	doctrine	NOUN
ftr-360	234	16	is	be	AUX
ftr-360	234	17	most	most	ADV
ftr-360	234	18	frequently	frequently	ADV
ftr-360	234	19	described	describe	VERB
ftr-360	234	20	in	in	ADP
ftr-360	234	21	the	the	DET
ftr-360	234	22	context	context	NOUN
ftr-360	234	23	of	of	ADP
ftr-360	234	24	construction	construction	NOUN
ftr-360	234	25	contracts	contract	NOUN
ftr-360	234	26	.	.	PUNCT
ftr-360	235	1	see	see	VERB
ftr-360	235	2	restatement	restatement	NOUN
ftr-360	235	3	(	(	PUNCT
ftr-360	235	4	second	second	ADJ
ftr-360	235	5	)	)	PUNCT
ftr-360	235	6	of	of	ADP
ftr-360	235	7	contracts	contract	NOUN
ftr-360	235	8	§	§	PROPN
ftr-360	235	9	241	241	NUM
ftr-360	235	10	cmt	cmt	PROPN
ftr-360	235	11	.	.	PUNCT
ftr-360	236	1	a	a	DET
ftr-360	236	2	(	(	PUNCT
ftr-360	236	3	1981	1981	NUM
ftr-360	236	4	)	)	PUNCT
ftr-360	237	1	;	;	PUNCT
ftr-360	237	2	patterson	patterson	PROPN
ftr-360	237	3	,	,	PUNCT
ftr-360	237	4	supra	supra	PROPN
ftr-360	237	5	note	note	PROPN
ftr-360	237	6	13	13	NUM
ftr-360	237	7	,	,	PUNCT
ftr-360	237	8	at	at	ADP
ftr-360	237	9	927	927	NUM
ftr-360	237	10	n.116	n.116	NOUN
ftr-360	237	11	.	.	PUNCT
ftr-360	238	1	55	55	NUM
ftr-360	238	2	.	.	PUNCT
ftr-360	238	3	see	see	VERB
ftr-360	238	4	jacob	jacob	PROPN
ftr-360	238	5	&	&	CCONJ
ftr-360	238	6	youngs	youngs	PROPN
ftr-360	238	7	,	,	PUNCT
ftr-360	238	8	inc	inc	PROPN
ftr-360	238	9	.	.	PROPN
ftr-360	239	1	v.	v.	PROPN
ftr-360	239	2	kent	kent	PROPN
ftr-360	239	3	,	,	PUNCT
ftr-360	239	4	129	129	NUM
ftr-360	239	5	n.e	n.e	PROPN
ftr-360	239	6	.	.	PROPN
ftr-360	239	7	889	889	NUM
ftr-360	239	8	,	,	PUNCT
ftr-360	239	9	891	891	NUM
ftr-360	239	10	(	(	PUNCT
ftr-360	239	11	n.y	n.y	PROPN
ftr-360	239	12	.	.	PROPN
ftr-360	239	13	1921	1921	NUM
ftr-360	239	14	)	)	PUNCT
ftr-360	240	1	;	;	PUNCT
ftr-360	240	2	see	see	VERB
ftr-360	240	3	also	also	ADV
ftr-360	240	4	restatement	restatement	VERB
ftr-360	240	5	(	(	PUNCT
ftr-360	240	6	second	second	ADJ
ftr-360	240	7	)	)	PUNCT
ftr-360	240	8	of	of	ADP
ftr-360	240	9	contracts	contract	NOUN
ftr-360	240	10	§	§	PROPN
ftr-360	240	11	237	237	NUM
ftr-360	240	12	cmt	cmt	NOUN
ftr-360	240	13	.	.	PUNCT
ftr-360	241	1	d	d	X
ftr-360	241	2	(	(	PUNCT
ftr-360	241	3	1981	1981	NUM
ftr-360	241	4	)	)	PUNCT
ftr-360	241	5	(	(	PUNCT
ftr-360	241	6	describing	describe	VERB
ftr-360	241	7	a	a	DET
ftr-360	241	8	typical	typical	ADJ
ftr-360	241	9	application	application	NOUN
ftr-360	241	10	of	of	ADP
ftr-360	241	11	the	the	DET
ftr-360	241	12	substantial	substantial	ADJ
ftr-360	241	13	performance	performance	NOUN
ftr-360	241	14	doctrine	doctrine	NOUN
ftr-360	241	15	to	to	ADP
ftr-360	241	16	construction	construction	NOUN
ftr-360	241	17	contracts	contract	NOUN
ftr-360	241	18	)	)	PUNCT
ftr-360	241	19	.	.	PUNCT
ftr-360	242	1	56	56	X
ftr-360	242	2	.	.	PUNCT
ftr-360	242	3	see	see	VERB
ftr-360	242	4	jacob	jacob	PROPN
ftr-360	242	5	&	&	CCONJ
ftr-360	242	6	youngs	youngs	PROPN
ftr-360	242	7	,	,	PUNCT
ftr-360	242	8	129	129	NUM
ftr-360	242	9	n.e	n.e	PROPN
ftr-360	242	10	.	.	PUNCT
ftr-360	243	1	at	at	ADP
ftr-360	243	2	890	890	NUM
ftr-360	243	3	-	-	SYM
ftr-360	243	4	91	91	NUM
ftr-360	243	5	.	.	PUNCT
ftr-360	243	6	57	57	NUM
ftr-360	243	7	.	.	PUNCT
ftr-360	244	1	see	see	VERB
ftr-360	244	2	i	i	PRON
ftr-360	244	3	d.	d.	PROPN
ftr-360	244	4	at	at	ADP
ftr-360	244	5	890	890	NUM
ftr-360	244	6	;	;	PUNCT
ftr-360	244	7	see	see	VERB
ftr-360	244	8	also	also	ADV
ftr-360	244	9	i	i	PROPN
ftr-360	244	10	d.	d.	PROPN
ftr-360	244	11	at	at	ADP
ftr-360	244	12	891	891	NUM
ftr-360	244	13	(	(	PUNCT
ftr-360	244	14	“	"	PUNCT
ftr-360	244	15	this	this	PRON
ftr-360	244	16	is	be	AUX
ftr-360	244	17	not	not	PART
ftr-360	244	18	to	to	PART
ftr-360	244	19	say	say	VERB
ftr-360	244	20	that	that	SCONJ
ftr-360	244	21	the	the	DET
ftr-360	244	22	parties	party	NOUN
ftr-360	244	23	are	be	AUX
ftr-360	244	24	not	not	PART
ftr-360	244	25	free	free	ADJ
ftr-360	244	26	by	by	ADP
ftr-360	244	27	apt	apt	ADJ
ftr-360	244	28	and	and	CCONJ
ftr-360	244	29	certain	certain	ADJ
ftr-360	244	30	words	word	NOUN
ftr-360	244	31	to	to	PART
ftr-360	244	32	effectuate	effectuate	VERB
ftr-360	244	33	a	a	DET
ftr-360	244	34	purpose	purpose	NOUN
ftr-360	244	35	that	that	SCONJ
ftr-360	244	36	performance	performance	NOUN
ftr-360	244	37	of	of	ADP
ftr-360	244	38	every	every	DET
ftr-360	244	39	term	term	NOUN
ftr-360	244	40	shall	shall	AUX
ftr-360	244	41	be	be	AUX
ftr-360	244	42	a	a	DET
ftr-360	244	43	condition	condition	NOUN
ftr-360	244	44	of	of	ADP
ftr-360	244	45	recovery	recovery	NOUN
ftr-360	244	46	.	.	PUNCT
ftr-360	244	47	.	.	PUNCT
ftr-360	244	48	.	.	PUNCT
ftr-360	245	1	.	.	PUNCT
ftr-360	246	1	this	this	PRON
ftr-360	246	2	is	be	AUX
ftr-360	246	3	merely	merely	ADV
ftr-360	246	4	to	to	PART
ftr-360	246	5	say	say	VERB
ftr-360	246	6	that	that	SCONJ
ftr-360	246	7	the	the	DET
ftr-360	246	8	law	law	NOUN
ftr-360	246	9	will	will	AUX
ftr-360	246	10	be	be	AUX
ftr-360	246	11	slow	slow	ADJ
ftr-360	246	12	to	to	PART
ftr-360	246	13	impute	impute	VERB
ftr-360	246	14	the	the	DET
ftr-360	246	15	purpose	purpose	NOUN
ftr-360	246	16	,	,	PUNCT
ftr-360	246	17	in	in	ADP
ftr-360	246	18	the	the	DET
ftr-360	246	19	silence	silence	NOUN
ftr-360	246	20	of	of	ADP
ftr-360	246	21	the	the	DET
ftr-360	246	22	parties	party	NOUN
ftr-360	246	23	,	,	PUNCT
ftr-360	246	24	where	where	SCONJ
ftr-360	246	25	the	the	DET
ftr-360	246	26	significance	significance	NOUN
ftr-360	246	27	of	of	ADP
ftr-360	246	28	the	the	DET
ftr-360	246	29	default	default	NOUN
ftr-360	246	30	is	be	AUX
ftr-360	246	31	grievously	grievously	ADV
ftr-360	246	32	out	out	ADP
ftr-360	246	33	of	of	ADP
ftr-360	246	34	proportion	proportion	NOUN
ftr-360	246	35	to	to	ADP
ftr-360	246	36	the	the	DET
ftr-360	246	37	oppression	oppression	NOUN
ftr-360	246	38	of	of	ADP
ftr-360	246	39	the	the	DET
ftr-360	246	40	failure	failure	NOUN
ftr-360	246	41	.	.	PUNCT
ftr-360	246	42	”	"	PUNCT
ftr-360	246	43	)	)	PUNCT
ftr-360	246	44	.	.	PUNCT
ftr-360	247	1	58	58	NUM
ftr-360	247	2	.	.	PUNCT
ftr-360	248	1	see	see	VERB
ftr-360	248	2	restatement	restatement	NOUN
ftr-360	248	3	(	(	PUNCT
ftr-360	248	4	second	second	ADJ
ftr-360	248	5	)	)	PUNCT
ftr-360	248	6	of	of	ADP
ftr-360	248	7	contracts	contract	NOUN
ftr-360	248	8	§	§	PROPN
ftr-360	248	9	237	237	NUM
ftr-360	248	10	cmt	cmt	NOUN
ftr-360	248	11	.	.	PUNCT
ftr-360	249	1	d	d	X
ftr-360	249	2	(	(	PUNCT
ftr-360	249	3	1981	1981	NUM
ftr-360	249	4	)	)	PUNCT
ftr-360	249	5	(	(	PUNCT
ftr-360	249	6	noting	note	VERB
ftr-360	249	7	that	that	SCONJ
ftr-360	249	8	the	the	DET
ftr-360	249	9	substance	substance	NOUN
ftr-360	249	10	of	of	ADP
ftr-360	249	11	an	an	DET
ftr-360	249	12	issue	issue	NOUN
ftr-360	249	13	remains	remain	VERB
ftr-360	249	14	the	the	DET
ftr-360	249	15	same	same	ADJ
ftr-360	249	16	regardless	regardless	ADV
ftr-360	249	17	if	if	SCONJ
ftr-360	249	18	one	one	PRON
ftr-360	249	19	asks	ask	VERB
ftr-360	249	20	whether	whether	SCONJ
ftr-360	249	21	a	a	DET
ftr-360	249	22	material	material	ADJ
ftr-360	249	23	failure	failure	NOUN
ftr-360	249	24	of	of	ADP
ftr-360	249	25	performance	performance	NOUN
ftr-360	249	26	has	have	AUX
ftr-360	249	27	occurred	occur	VERB
ftr-360	249	28	or	or	CCONJ
ftr-360	249	29	whether	whether	SCONJ
ftr-360	249	30	substantial	substantial	ADJ
ftr-360	249	31	performance	performance	NOUN
ftr-360	249	32	as	as	SCONJ
ftr-360	249	33	occurred	occur	VERB
ftr-360	249	34	)	)	PUNCT
ftr-360	249	35	;	;	PUNCT
ftr-360	249	36	amy	amy	PROPN
ftr-360	249	37	b.	b.	PROPN
ftr-360	249	38	cohen	cohen	PROPN
ftr-360	249	39	,	,	PUNCT
ftr-360	249	40	reviving	revive	VERB
ftr-360	249	41	jacob	jacob	PROPN
ftr-360	249	42	and	and	CCONJ
ftr-360	249	43	youngs	youngs	PROPN
ftr-360	249	44	,	,	PUNCT
ftr-360	249	45	inc	inc	PROPN
ftr-360	249	46	.	.	PROPN
ftr-360	249	47	v.	v.	PROPN
ftr-360	250	1	kent	kent	PROPN
ftr-360	250	2	:	:	PUNCT
ftr-360	250	3	material	material	NOUN
ftr-360	250	4	breach	breach	NOUN
ftr-360	250	5	doctrine	doctrine	NOUN
ftr-360	250	6	reconsidered	reconsider	VERB
ftr-360	250	7	,	,	PUNCT
ftr-360	250	8	42	42	NUM
ftr-360	250	9	vill	vill	NOUN
ftr-360	250	10	.	.	PUNCT
ftr-360	251	1	l.	l.	PROPN
ftr-360	251	2	rev	rev	PROPN
ftr-360	251	3	.	.	PROPN
ftr-360	251	4	65	65	NUM
ftr-360	251	5	,	,	PUNCT
ftr-360	251	6	79	79	NUM
ftr-360	251	7	n.51	n.51	PROPN
ftr-360	251	8	(	(	PUNCT
ftr-360	251	9	1997	1997	NUM
ftr-360	251	10	)	)	PUNCT
ftr-360	251	11	(	(	PUNCT
ftr-360	251	12	characterizing	characterize	VERB
ftr-360	251	13	the	the	DET
ftr-360	251	14	substantial	substantial	ADJ
ftr-360	251	15	performance	performance	NOUN
ftr-360	251	16	doctrine	doctrine	NOUN
ftr-360	251	17	as	as	ADP
ftr-360	251	18	a	a	DET
ftr-360	251	19	parallel	parallel	ADJ
ftr-360	251	20	doctrine	doctrine	NOUN
ftr-360	251	21	to	to	ADP
ftr-360	251	22	the	the	DET
ftr-360	251	23	material	material	NOUN
ftr-360	251	24	breach	breach	NOUN
ftr-360	251	25	doctrine	doctrine	NOUN
ftr-360	251	26	)	)	PUNCT
ftr-360	251	27	.	.	PUNCT
ftr-360	252	1	59	59	NUM
ftr-360	252	2	.	.	PUNCT
ftr-360	253	1	see	see	VERB
ftr-360	253	2	taylor	taylor	PROPN
ftr-360	253	3	,	,	PUNCT
ftr-360	253	4	supra	supra	PROPN
ftr-360	253	5	note	note	PROPN
ftr-360	253	6	53	53	NUM
ftr-360	253	7	,	,	PUNCT
ftr-360	253	8	at	at	ADP
ftr-360	253	9	879	879	NUM
ftr-360	253	10	(	(	PUNCT
ftr-360	253	11	commenting	comment	VERB
ftr-360	253	12	that	that	SCONJ
ftr-360	253	13	the	the	DET
ftr-360	253	14	circumstances	circumstance	NOUN
ftr-360	253	15	used	use	VERB
ftr-360	253	16	to	to	PART
ftr-360	253	17	determine	determine	VERB
ftr-360	253	18	whether	whether	SCONJ
ftr-360	253	19	a	a	DET
ftr-360	253	20	material	material	NOUN
ftr-360	253	21	failure	failure	NOUN
ftr-360	253	22	has	have	AUX
ftr-360	253	23	occurred	occur	VERB
ftr-360	253	24	“	"	PUNCT
ftr-360	253	25	place	place	NOUN
ftr-360	253	26	[	[	PUNCT
ftr-360	253	27	]	]	X
ftr-360	253	28	the	the	DET
ftr-360	253	29	burden	burden	NOUN
ftr-360	253	30	on	on	ADP
ftr-360	253	31	the	the	DET
ftr-360	253	32	‘	'	PUNCT
ftr-360	253	33	innocent	innocent	ADJ
ftr-360	253	34	’	'	PUNCT
ftr-360	253	35	(	(	PUNCT
ftr-360	253	36	presently	presently	ADV
ftr-360	253	37	non	non	ADJ
ftr-360	253	38	-	-	ADJ
ftr-360	253	39	breaching	breach	VERB
ftr-360	253	40	party	party	NOUN
ftr-360	253	41	)	)	PUNCT
ftr-360	253	42	to	to	PART
ftr-360	253	43	make	make	VERB
ftr-360	253	44	a	a	DET
ftr-360	253	45	critical	critical	ADJ
ftr-360	253	46	determination	determination	NOUN
ftr-360	253	47	about	about	ADP
ftr-360	253	48	contractual	contractual	ADJ
ftr-360	253	49	status	status	NOUN
ftr-360	253	50	”	"	PUNCT
ftr-360	253	51	)	)	PUNCT
ftr-360	253	52	.	.	PUNCT
ftr-360	254	1	2010	2010	NUM
ftr-360	254	2	]	]	PUNCT
ftr-360	254	3	just	just	ADV
ftr-360	254	4	enough	enough	ADV
ftr-360	254	5	:	:	PUNCT
ftr-360	254	6	substantial	substantial	ADJ
ftr-360	254	7	performance	performance	NOUN
ftr-360	254	8	,	,	PUNCT
ftr-360	254	9	ministerial	ministerial	ADJ
ftr-360	254	10	acts	act	VERB
ftr-360	254	11	473	473	NUM
ftr-360	254	12	without	without	ADP
ftr-360	254	13	the	the	DET
ftr-360	254	14	assistance	assistance	NOUN
ftr-360	254	15	of	of	ADP
ftr-360	254	16	well	well	ADV
ftr-360	254	17	-	-	PUNCT
ftr-360	254	18	defined	define	VERB
ftr-360	254	19	guidance.60	guidance.60	PROPN
ftr-360	254	20	imprecise	imprecise	ADV
ftr-360	254	21	,	,	PUNCT
ftr-360	254	22	yet	yet	CCONJ
ftr-360	254	23	flexible	flexible	ADJ
ftr-360	254	24	,	,	PUNCT
ftr-360	254	25	standards	standard	NOUN
ftr-360	254	26	remain	remain	VERB
ftr-360	254	27	vital	vital	ADJ
ftr-360	254	28	in	in	ADP
ftr-360	254	29	assessing	assess	VERB
ftr-360	254	30	the	the	DET
ftr-360	254	31	substantiality	substantiality	NOUN
ftr-360	254	32	of	of	ADP
ftr-360	254	33	performance	performance	NOUN
ftr-360	254	34	or	or	CCONJ
ftr-360	254	35	the	the	DET
ftr-360	254	36	materiality	materiality	NOUN
ftr-360	254	37	of	of	ADP
ftr-360	254	38	failure	failure	NOUN
ftr-360	254	39	under	under	ADP
ftr-360	254	40	notions	notion	NOUN
ftr-360	254	41	of	of	ADP
ftr-360	254	42	fairness.61	fairness.61	NOUN
ftr-360	254	43	in	in	ADP
ftr-360	254	44	that	that	DET
ftr-360	254	45	regard	regard	NOUN
ftr-360	254	46	,	,	PUNCT
ftr-360	254	47	circumstances	circumstance	NOUN
ftr-360	254	48	impacting	impact	VERB
ftr-360	254	49	the	the	DET
ftr-360	254	50	decision	decision	NOUN
ftr-360	254	51	might	might	AUX
ftr-360	254	52	include	include	VERB
ftr-360	254	53	:	:	PUNCT
ftr-360	254	54	(	(	PUNCT
ftr-360	254	55	1	1	X
ftr-360	254	56	)	)	PUNCT
ftr-360	254	57	the	the	DET
ftr-360	254	58	extent	extent	NOUN
ftr-360	254	59	to	to	PART
ftr-360	254	60	which	which	PRON
ftr-360	254	61	a	a	DET
ftr-360	254	62	breach	breach	NOUN
ftr-360	254	63	denies	deny	VERB
ftr-360	254	64	an	an	DET
ftr-360	254	65	expected	expect	VERB
ftr-360	254	66	benefit	benefit	NOUN
ftr-360	254	67	,	,	PUNCT
ftr-360	254	68	(	(	PUNCT
ftr-360	254	69	2	2	X
ftr-360	254	70	)	)	PUNCT
ftr-360	254	71	the	the	DET
ftr-360	254	72	extent	extent	NOUN
ftr-360	254	73	to	to	PART
ftr-360	254	74	which	which	PRON
ftr-360	254	75	adequate	adequate	ADJ
ftr-360	254	76	compensation	compensation	NOUN
ftr-360	254	77	exists	exist	VERB
ftr-360	254	78	for	for	ADP
ftr-360	254	79	the	the	DET
ftr-360	254	80	denied	deny	VERB
ftr-360	254	81	benefit	benefit	NOUN
ftr-360	254	82	,	,	PUNCT
ftr-360	254	83	(	(	PUNCT
ftr-360	254	84	3	3	X
ftr-360	254	85	)	)	PUNCT
ftr-360	254	86	the	the	DET
ftr-360	254	87	extent	extent	NOUN
ftr-360	254	88	to	to	PART
ftr-360	254	89	which	which	PRON
ftr-360	254	90	the	the	DET
ftr-360	254	91	breaching	breach	VERB
ftr-360	254	92	party	party	NOUN
ftr-360	254	93	will	will	AUX
ftr-360	254	94	suffer	suffer	VERB
ftr-360	254	95	forfeiture	forfeiture	NOUN
ftr-360	254	96	,	,	PUNCT
ftr-360	254	97	(	(	PUNCT
ftr-360	254	98	4	4	X
ftr-360	254	99	)	)	PUNCT
ftr-360	254	100	the	the	DET
ftr-360	254	101	likelihood	likelihood	NOUN
ftr-360	254	102	of	of	ADP
ftr-360	254	103	cure	cure	NOUN
ftr-360	254	104	,	,	PUNCT
ftr-360	254	105	and	and	CCONJ
ftr-360	254	106	(	(	PUNCT
ftr-360	254	107	5	5	X
ftr-360	254	108	)	)	PUNCT
ftr-360	254	109	the	the	DET
ftr-360	254	110	extent	extent	NOUN
ftr-360	254	111	to	to	PART
ftr-360	254	112	which	which	PRON
ftr-360	254	113	the	the	DET
ftr-360	254	114	breaching	breach	VERB
ftr-360	254	115	party	party	NOUN
ftr-360	254	116	acted	act	VERB
ftr-360	254	117	in	in	ADP
ftr-360	254	118	accordance	accordance	NOUN
ftr-360	254	119	with	with	ADP
ftr-360	254	120	expectations	expectation	NOUN
ftr-360	254	121	of	of	ADP
ftr-360	254	122	good	good	ADJ
ftr-360	254	123	faith	faith	NOUN
ftr-360	254	124	and	and	CCONJ
ftr-360	254	125	fair	fair	ADJ
ftr-360	254	126	dealing.62	dealing.62	NOUN
ftr-360	254	127	unfortunately	unfortunately	ADV
ftr-360	254	128	,	,	PUNCT
ftr-360	254	129	courts	court	NOUN
ftr-360	254	130	inconsistently	inconsistently	ADV
ftr-360	254	131	account	account	VERB
ftr-360	254	132	for	for	ADP
ftr-360	254	133	these	these	DET
ftr-360	254	134	circumstances	circumstance	NOUN
ftr-360	254	135	in	in	ADP
ftr-360	254	136	their	their	PRON
ftr-360	254	137	decisions	decision	NOUN
ftr-360	254	138	and	and	CCONJ
ftr-360	254	139	occasionally	occasionally	ADV
ftr-360	254	140	abandon	abandon	VERB
ftr-360	254	141	them	they	PRON
ftr-360	254	142	in	in	ADP
ftr-360	254	143	favor	favor	NOUN
ftr-360	254	144	of	of	ADP
ftr-360	254	145	other	other	ADJ
ftr-360	254	146	vague	vague	ADJ
ftr-360	254	147	approaches	approach	NOUN
ftr-360	254	148	,	,	PUNCT
ftr-360	254	149	such	such	ADJ
ftr-360	254	150	as	as	ADP
ftr-360	254	151	making	make	VERB
ftr-360	254	152	determinations	determination	NOUN
ftr-360	254	153	based	base	VERB
ftr-360	254	154	on	on	ADP
ftr-360	254	155	the	the	DET
ftr-360	254	156	mere	mere	ADJ
ftr-360	254	157	“	"	PUNCT
ftr-360	254	158	essence	essence	NOUN
ftr-360	254	159	”	"	PUNCT
ftr-360	254	160	of	of	ADP
ftr-360	254	161	agreements.63	agreements.63	ADJ
ftr-360	254	162	considerations	consideration	NOUN
ftr-360	254	163	of	of	ADP
ftr-360	254	164	substantial	substantial	ADJ
ftr-360	254	165	performance	performance	NOUN
ftr-360	254	166	thereby	thereby	ADV
ftr-360	254	167	theoretically	theoretically	ADV
ftr-360	254	168	advance	advance	VERB
ftr-360	254	169	the	the	DET
ftr-360	254	170	objective	objective	NOUN
ftr-360	254	171	of	of	ADP
ftr-360	254	172	achieving	achieve	VERB
ftr-360	254	173	fairness	fairness	NOUN
ftr-360	254	174	.	.	PUNCT
ftr-360	255	1	but	but	CCONJ
ftr-360	255	2	these	these	DET
ftr-360	255	3	considerations	consideration	NOUN
ftr-360	255	4	also	also	ADV
ftr-360	255	5	impose	impose	VERB
ftr-360	255	6	uncertainty	uncertainty	NOUN
ftr-360	255	7	on	on	ADP
ftr-360	255	8	the	the	DET
ftr-360	255	9	practical	practical	ADJ
ftr-360	255	10	process	process	NOUN
ftr-360	255	11	of	of	ADP
ftr-360	255	12	identifying	identify	VERB
ftr-360	255	13	unconditional	unconditional	ADJ
ftr-360	255	14	performance	performance	NOUN
ftr-360	255	15	obligations	obligation	NOUN
ftr-360	255	16	in	in	ADP
ftr-360	255	17	bilateral	bilateral	ADJ
ftr-360	255	18	contracts.64	contracts.64	NOUN
ftr-360	255	19	60	60	NUM
ftr-360	255	20	.	.	PUNCT
ftr-360	256	1	see	see	VERB
ftr-360	256	2	restatement	restatement	NOUN
ftr-360	256	3	(	(	PUNCT
ftr-360	256	4	second	second	ADJ
ftr-360	256	5	)	)	PUNCT
ftr-360	256	6	of	of	ADP
ftr-360	256	7	contracts	contract	NOUN
ftr-360	256	8	§	§	PROPN
ftr-360	256	9	241	241	NUM
ftr-360	256	10	cmt	cmt	PROPN
ftr-360	256	11	.	.	PUNCT
ftr-360	257	1	a	a	DET
ftr-360	257	2	(	(	PUNCT
ftr-360	257	3	1981	1981	NUM
ftr-360	257	4	)	)	PUNCT
ftr-360	257	5	(	(	PUNCT
ftr-360	257	6	“	"	PUNCT
ftr-360	257	7	[	[	X
ftr-360	257	8	c]ircumstances	c]ircumstance	NOUN
ftr-360	257	9	,	,	PUNCT
ftr-360	257	10	not	not	PART
ftr-360	257	11	rules	rule	NOUN
ftr-360	257	12	,	,	PUNCT
ftr-360	257	13	.	.	PUNCT
ftr-360	257	14	.	.	PUNCT
ftr-360	258	1	.	.	PUNCT
ftr-360	259	1	are	be	AUX
ftr-360	259	2	to	to	PART
ftr-360	259	3	be	be	AUX
ftr-360	259	4	considered	consider	VERB
ftr-360	259	5	in	in	ADP
ftr-360	259	6	determining	determine	VERB
ftr-360	259	7	whether	whether	SCONJ
ftr-360	259	8	a	a	DET
ftr-360	259	9	particular	particular	ADJ
ftr-360	259	10	failure	failure	NOUN
ftr-360	259	11	is	be	AUX
ftr-360	259	12	material	material	ADJ
ftr-360	259	13	.	.	PUNCT
ftr-360	259	14	”	"	PUNCT
ftr-360	259	15	)	)	PUNCT
ftr-360	259	16	.	.	PUNCT
ftr-360	260	1	61	61	NUM
ftr-360	260	2	.	.	PUNCT
ftr-360	261	1	see	see	VERB
ftr-360	261	2	i	i	PROPN
ftr-360	261	3	d.	d.	PROPN
ftr-360	261	4	;	;	PUNCT
ftr-360	261	5	jacob	jacob	PROPN
ftr-360	261	6	&	&	CCONJ
ftr-360	261	7	youngs	youngs	PROPN
ftr-360	261	8	,	,	PUNCT
ftr-360	261	9	129	129	NUM
ftr-360	261	10	n.e	n.e	PROPN
ftr-360	261	11	.	.	PUNCT
ftr-360	262	1	at	at	ADP
ftr-360	262	2	891	891	NUM
ftr-360	262	3	(	(	PUNCT
ftr-360	262	4	“	"	PUNCT
ftr-360	262	5	we	we	PRON
ftr-360	262	6	must	must	AUX
ftr-360	262	7	weigh	weigh	VERB
ftr-360	262	8	the	the	DET
ftr-360	262	9	purpose	purpose	NOUN
ftr-360	262	10	to	to	PART
ftr-360	262	11	be	be	AUX
ftr-360	262	12	served	serve	VERB
ftr-360	262	13	,	,	PUNCT
ftr-360	262	14	the	the	DET
ftr-360	262	15	desire	desire	NOUN
ftr-360	262	16	to	to	PART
ftr-360	262	17	be	be	AUX
ftr-360	262	18	gratified	gratify	VERB
ftr-360	262	19	,	,	PUNCT
ftr-360	262	20	the	the	DET
ftr-360	262	21	excuse	excuse	NOUN
ftr-360	262	22	for	for	ADP
ftr-360	262	23	deviation	deviation	NOUN
ftr-360	262	24	from	from	ADP
ftr-360	262	25	the	the	DET
ftr-360	262	26	letter	letter	NOUN
ftr-360	262	27	,	,	PUNCT
ftr-360	262	28	the	the	DET
ftr-360	262	29	cruelty	cruelty	NOUN
ftr-360	262	30	of	of	ADP
ftr-360	262	31	enforced	enforce	VERB
ftr-360	262	32	adherence	adherence	NOUN
ftr-360	262	33	.	.	PUNCT
ftr-360	263	1	then	then	ADV
ftr-360	263	2	only	only	ADV
ftr-360	263	3	can	can	AUX
ftr-360	263	4	we	we	PRON
ftr-360	263	5	tell	tell	VERB
ftr-360	263	6	whether	whether	SCONJ
ftr-360	263	7	literal	literal	ADJ
ftr-360	263	8	fulfillment	fulfillment	NOUN
ftr-360	263	9	is	be	AUX
ftr-360	263	10	to	to	PART
ftr-360	263	11	be	be	AUX
ftr-360	263	12	implied	imply	VERB
ftr-360	263	13	by	by	ADP
ftr-360	263	14	law	law	NOUN
ftr-360	263	15	as	as	ADP
ftr-360	263	16	a	a	DET
ftr-360	263	17	condition	condition	NOUN
ftr-360	263	18	.	.	PUNCT
ftr-360	263	19	”	"	PUNCT
ftr-360	263	20	)	)	PUNCT
ftr-360	263	21	.	.	PUNCT
ftr-360	264	1	62	62	NUM
ftr-360	264	2	.	.	PUNCT
ftr-360	265	1	see	see	VERB
ftr-360	265	2	restatement	restatement	NOUN
ftr-360	265	3	(	(	PUNCT
ftr-360	265	4	second	second	ADJ
ftr-360	265	5	)	)	PUNCT
ftr-360	265	6	of	of	ADP
ftr-360	265	7	contracts	contract	NOUN
ftr-360	265	8	§	§	PROPN
ftr-360	265	9	241	241	NUM
ftr-360	265	10	(	(	PUNCT
ftr-360	265	11	1981	1981	NUM
ftr-360	265	12	)	)	PUNCT
ftr-360	265	13	.	.	PUNCT
ftr-360	266	1	63	63	NUM
ftr-360	266	2	.	.	X
ftr-360	267	1	andersen	andersen	PROPN
ftr-360	267	2	,	,	PUNCT
ftr-360	267	3	supra	supra	PROPN
ftr-360	267	4	note	note	PROPN
ftr-360	267	5	27	27	NUM
ftr-360	267	6	,	,	PUNCT
ftr-360	267	7	at	at	ADP
ftr-360	267	8	1089	1089	NUM
ftr-360	267	9	-	-	SYM
ftr-360	267	10	92	92	NUM
ftr-360	267	11	;	;	PUNCT
ftr-360	267	12	see	see	VERB
ftr-360	267	13	also	also	ADV
ftr-360	267	14	cohen	cohen	PROPN
ftr-360	267	15	,	,	PUNCT
ftr-360	267	16	supra	supra	PROPN
ftr-360	267	17	note	note	PROPN
ftr-360	267	18	58	58	NUM
ftr-360	267	19	,	,	PUNCT
ftr-360	267	20	at	at	ADP
ftr-360	267	21	83	83	NUM
ftr-360	267	22	-	-	SYM
ftr-360	267	23	90	90	NUM
ftr-360	267	24	(	(	PUNCT
ftr-360	267	25	highlighting	highlight	VERB
ftr-360	267	26	“	"	PUNCT
ftr-360	267	27	the	the	DET
ftr-360	267	28	arbitrariness	arbitrariness	NOUN
ftr-360	267	29	and	and	CCONJ
ftr-360	267	30	uncertainty	uncertainty	NOUN
ftr-360	267	31	of	of	ADP
ftr-360	267	32	the	the	DET
ftr-360	267	33	material	material	NOUN
ftr-360	267	34	breach	breach	NOUN
ftr-360	267	35	doctrine	doctrine	NOUN
ftr-360	267	36	”	"	PUNCT
ftr-360	267	37	as	as	SCONJ
ftr-360	267	38	applied	apply	VERB
ftr-360	267	39	by	by	ADP
ftr-360	267	40	courts	court	NOUN
ftr-360	267	41	)	)	PUNCT
ftr-360	267	42	.	.	PUNCT
ftr-360	268	1	64	64	NUM
ftr-360	268	2	.	.	PUNCT
ftr-360	269	1	see	see	VERB
ftr-360	269	2	cohen	cohen	PROPN
ftr-360	269	3	,	,	PUNCT
ftr-360	269	4	supra	supra	PROPN
ftr-360	269	5	note	note	PROPN
ftr-360	269	6	58	58	NUM
ftr-360	269	7	,	,	PUNCT
ftr-360	269	8	at	at	ADP
ftr-360	269	9	67	67	NUM
ftr-360	269	10	(	(	PUNCT
ftr-360	269	11	describing	describe	VERB
ftr-360	269	12	a	a	DET
ftr-360	269	13	determination	determination	NOUN
ftr-360	269	14	about	about	ADP
ftr-360	269	15	whether	whether	SCONJ
ftr-360	269	16	a	a	DET
ftr-360	269	17	material	material	NOUN
ftr-360	269	18	breach	breach	NOUN
ftr-360	269	19	has	have	AUX
ftr-360	269	20	occurred	occur	VERB
ftr-360	269	21	as	as	ADP
ftr-360	269	22	“	"	PUNCT
ftr-360	269	23	often	often	ADV
ftr-360	269	24	seem[ingly	seem[ingly	ADV
ftr-360	269	25	]	]	PUNCT
ftr-360	269	26	either	either	CCONJ
ftr-360	269	27	completely	completely	ADV
ftr-360	269	28	without	without	ADP
ftr-360	269	29	logic	logic	NOUN
ftr-360	269	30	or	or	CCONJ
ftr-360	269	31	precision	precision	NOUN
ftr-360	269	32	,	,	PUNCT
ftr-360	269	33	or	or	CCONJ
ftr-360	269	34	self	self	NOUN
ftr-360	269	35	-	-	PUNCT
ftr-360	269	36	evident	evident	ADJ
ftr-360	269	37	and	and	CCONJ
ftr-360	269	38	conclusory	conclusory	ADJ
ftr-360	269	39	”	"	PUNCT
ftr-360	269	40	)	)	PUNCT
ftr-360	269	41	;	;	PUNCT
ftr-360	269	42	taylor	taylor	PROPN
ftr-360	269	43	,	,	PUNCT
ftr-360	269	44	supra	supra	PROPN
ftr-360	269	45	note	note	PROPN
ftr-360	269	46	53	53	NUM
ftr-360	269	47	,	,	PUNCT
ftr-360	269	48	at	at	ADP
ftr-360	269	49	863	863	NUM
ftr-360	269	50	(	(	PUNCT
ftr-360	269	51	“	"	PUNCT
ftr-360	269	52	what	what	PRON
ftr-360	269	53	then	then	ADV
ftr-360	269	54	is	be	AUX
ftr-360	269	55	‘	'	PUNCT
ftr-360	269	56	substantial	substantial	ADJ
ftr-360	269	57	’	'	PUNCT
ftr-360	269	58	performance	performance	NOUN
ftr-360	269	59	?	?	PUNCT
ftr-360	270	1	this	this	PRON
ftr-360	270	2	is	be	AUX
ftr-360	270	3	clearly	clearly	ADV
ftr-360	270	4	a	a	DET
ftr-360	270	5	critical	critical	ADJ
ftr-360	270	6	question	question	NOUN
ftr-360	270	7	as	as	SCONJ
ftr-360	270	8	it	it	PRON
ftr-360	270	9	determines	determine	VERB
ftr-360	270	10	the	the	DET
ftr-360	270	11	life	life	NOUN
ftr-360	270	12	or	or	CCONJ
ftr-360	270	13	death	death	NOUN
ftr-360	270	14	of	of	ADP
ftr-360	270	15	the	the	DET
ftr-360	270	16	contract	contract	NOUN
ftr-360	270	17	.	.	PUNCT
ftr-360	270	18	.	.	PUNCT
ftr-360	270	19	.	.	PUNCT
ftr-360	270	20	.	.	PUNCT
ftr-360	271	1	although	although	SCONJ
ftr-360	271	2	the	the	DET
ftr-360	271	3	concept	concept	NOUN
ftr-360	271	4	of	of	ADP
ftr-360	271	5	substantial	substantial	ADJ
ftr-360	271	6	performance	performance	NOUN
ftr-360	271	7	is	be	AUX
ftr-360	271	8	simple	simple	ADJ
ftr-360	271	9	to	to	ADP
ftr-360	271	10	state	state	NOUN
ftr-360	271	11	in	in	ADP
ftr-360	271	12	general	general	ADJ
ftr-360	271	13	terms	term	NOUN
ftr-360	271	14	,	,	PUNCT
ftr-360	271	15	it	it	PRON
ftr-360	271	16	is	be	AUX
ftr-360	271	17	difficult	difficult	ADJ
ftr-360	271	18	to	to	PART
ftr-360	271	19	nail	nail	VERB
ftr-360	271	20	down	down	ADP
ftr-360	271	21	.	.	PUNCT
ftr-360	271	22	”	"	PUNCT
ftr-360	271	23	)	)	PUNCT
ftr-360	271	24	;	;	PUNCT
ftr-360	271	25	andersen	andersen	PROPN
ftr-360	271	26	,	,	PUNCT
ftr-360	271	27	supra	supra	PROPN
ftr-360	271	28	note	note	PROPN
ftr-360	271	29	27	27	NUM
ftr-360	271	30	,	,	PUNCT
ftr-360	271	31	at	at	ADP
ftr-360	271	32	1083	1083	NUM
ftr-360	271	33	-	-	SYM
ftr-360	271	34	84	84	NUM
ftr-360	271	35	(	(	PUNCT
ftr-360	271	36	“	"	PUNCT
ftr-360	271	37	fairness	fairness	NOUN
ftr-360	271	38	and	and	CCONJ
ftr-360	271	39	justice	justice	NOUN
ftr-360	271	40	are	be	AUX
ftr-360	271	41	not	not	PART
ftr-360	271	42	empty	empty	ADJ
ftr-360	271	43	concepts	concept	NOUN
ftr-360	271	44	,	,	PUNCT
ftr-360	271	45	but	but	CCONJ
ftr-360	271	46	unaided	unaided	ADJ
ftr-360	271	47	by	by	ADP
ftr-360	271	48	a	a	DET
ftr-360	271	49	more	more	ADV
ftr-360	271	50	specific	specific	ADJ
ftr-360	271	51	theory	theory	NOUN
ftr-360	271	52	of	of	ADP
ftr-360	271	53	materiality	materiality	NOUN
ftr-360	271	54	they	they	PRON
ftr-360	271	55	can	can	AUX
ftr-360	271	56	not	not	PART
ftr-360	271	57	provide	provide	VERB
ftr-360	271	58	anything	anything	PRON
ftr-360	271	59	close	close	ADJ
ftr-360	271	60	to	to	ADP
ftr-360	271	61	the	the	DET
ftr-360	271	62	sense	sense	NOUN
ftr-360	271	63	of	of	ADP
ftr-360	271	64	certainty	certainty	NOUN
ftr-360	271	65	or	or	CCONJ
ftr-360	271	66	predictably	predictably	ADV
ftr-360	271	67	that	that	PRON
ftr-360	271	68	is	be	AUX
ftr-360	271	69	important	important	ADJ
ftr-360	271	70	to	to	ADP
ftr-360	271	71	both	both	CCONJ
ftr-360	271	72	the	the	DET
ftr-360	271	73	formation	formation	NOUN
ftr-360	271	74	of	of	ADP
ftr-360	271	75	agreements	agreement	NOUN
ftr-360	271	76	and	and	CCONJ
ftr-360	271	77	the	the	DET
ftr-360	271	78	resolution	resolution	NOUN
ftr-360	271	79	of	of	ADP
ftr-360	271	80	contract	contract	NOUN
ftr-360	271	81	disputes	dispute	NOUN
ftr-360	271	82	.	.	PUNCT
ftr-360	271	83	”	"	PUNCT
ftr-360	271	84	)	)	PUNCT
ftr-360	271	85	;	;	PUNCT
ftr-360	272	1	stewart	stewart	PROPN
ftr-360	272	2	macaulay	macaulay	PROPN
ftr-360	272	3	,	,	PUNCT
ftr-360	272	4	the	the	DET
ftr-360	272	5	reliance	reliance	NOUN
ftr-360	272	6	interest	interest	NOUN
ftr-360	272	7	and	and	CCONJ
ftr-360	272	8	the	the	DET
ftr-360	272	9	world	world	NOUN
ftr-360	272	10	outside	outside	ADP
ftr-360	272	11	the	the	DET
ftr-360	272	12	law	law	NOUN
ftr-360	272	13	school	school	NOUN
ftr-360	272	14	’s	’s	PART
ftr-360	272	15	doors	door	NOUN
ftr-360	272	16	,	,	PUNCT
ftr-360	272	17	1991	1991	NUM
ftr-360	272	18	wis	wis	NOUN
ftr-360	272	19	.	.	PUNCT
ftr-360	273	1	l.	l.	PROPN
ftr-360	273	2	rev	rev	PROPN
ftr-360	273	3	.	.	PROPN
ftr-360	273	4	247	247	NUM
ftr-360	273	5	,	,	PUNCT
ftr-360	273	6	251	251	NUM
ftr-360	273	7	(	(	PUNCT
ftr-360	273	8	mentioning	mention	VERB
ftr-360	273	9	material	material	NOUN
ftr-360	273	10	failures	failure	NOUN
ftr-360	273	11	of	of	ADP
ftr-360	273	12	performance	performance	NOUN
ftr-360	273	13	and	and	CCONJ
ftr-360	273	14	substantial	substantial	ADJ
ftr-360	273	15	performance	performance	NOUN
ftr-360	273	16	in	in	ADP
ftr-360	273	17	observing	observe	VERB
ftr-360	273	18	that	that	SCONJ
ftr-360	273	19	“	"	PUNCT
ftr-360	273	20	[	[	X
ftr-360	273	21	t]he	t]he	ADJ
ftr-360	273	22	law	law	NOUN
ftr-360	273	23	often	often	ADV
ftr-360	273	24	states	state	VERB
ftr-360	273	25	contracts	contract	NOUN
ftr-360	273	26	doctrine	doctrine	NOUN
ftr-360	273	27	in	in	ADP
ftr-360	273	28	hard	hard	ADJ
ftr-360	273	29	-	-	PUNCT
ftr-360	273	30	to	to	PART
ftr-360	273	31	-	-	PUNCT
ftr-360	273	32	apply	apply	VERB
ftr-360	273	33	qualitative	qualitative	ADJ
ftr-360	273	34	standards	standard	NOUN
ftr-360	273	35	”	"	PUNCT
ftr-360	273	36	)	)	PUNCT
ftr-360	273	37	;	;	PUNCT
ftr-360	273	38	see	see	VERB
ftr-360	273	39	also	also	ADV
ftr-360	273	40	arthur	arthur	PROPN
ftr-360	273	41	i.	i.	PROPN
ftr-360	273	42	rosett	rosett	PROPN
ftr-360	273	43	,	,	PUNCT
ftr-360	273	44	contract	contract	NOUN
ftr-360	273	45	performances	performance	NOUN
ftr-360	273	46	:	:	PUNCT
ftr-360	273	47	promises	promise	NOUN
ftr-360	273	48	,	,	PUNCT
ftr-360	273	49	conditions	condition	NOUN
ftr-360	273	50	and	and	CCONJ
ftr-360	273	51	the	the	DET
ftr-360	273	52	obligation	obligation	NOUN
ftr-360	273	53	to	to	PART
ftr-360	273	54	communicate	communicate	VERB
ftr-360	273	55	,	,	PUNCT
ftr-360	273	56	22	22	NUM
ftr-360	273	57	ucla	ucla	PROPN
ftr-360	273	58	l.	l.	PROPN
ftr-360	273	59	rev	rev	PROPN
ftr-360	273	60	.	.	PROPN
ftr-360	273	61	1083	1083	NUM
ftr-360	273	62	,	,	PUNCT
ftr-360	273	63	1087	1087	NUM
ftr-360	273	64	(	(	PUNCT
ftr-360	273	65	1975	1975	NUM
ftr-360	273	66	)	)	PUNCT
ftr-360	273	67	(	(	PUNCT
ftr-360	273	68	“	"	PUNCT
ftr-360	273	69	[	[	X
ftr-360	273	70	the	the	DET
ftr-360	273	71	traditional	traditional	ADJ
ftr-360	273	72	approach	approach	NOUN
ftr-360	273	73	for	for	ADP
ftr-360	273	74	analyzing	analyze	VERB
ftr-360	273	75	contracts	contract	NOUN
ftr-360	273	76	]	]	PUNCT
ftr-360	273	77	assumes	assume	VERB
ftr-360	273	78	that	that	SCONJ
ftr-360	273	79	the	the	DET
ftr-360	273	80	crucial	crucial	ADJ
ftr-360	273	81	need	need	NOUN
ftr-360	273	82	is	be	AUX
ftr-360	273	83	to	to	PART
ftr-360	273	84	advise	advise	VERB
ftr-360	273	85	judges	judge	NOUN
ftr-360	273	86	and	and	CCONJ
ftr-360	273	87	lawyers	lawyer	NOUN
ftr-360	273	88	how	how	SCONJ
ftr-360	273	89	to	to	PART
ftr-360	273	90	dispose	dispose	VERB
ftr-360	273	91	of	of	ADP
ftr-360	273	92	litigation	litigation	NOUN
ftr-360	273	93	.	.	PUNCT
ftr-360	274	1	this	this	DET
ftr-360	274	2	assumption	assumption	NOUN
ftr-360	274	3	is	be	AUX
ftr-360	274	4	misguided	misguided	ADJ
ftr-360	274	5	,	,	PUNCT
ftr-360	274	6	for	for	ADP
ftr-360	274	7	at	at	ADP
ftr-360	274	8	the	the	DET
ftr-360	274	9	time	time	NOUN
ftr-360	274	10	of	of	ADP
ftr-360	274	11	litigation	litigation	NOUN
ftr-360	274	12	courts	court	NOUN
ftr-360	274	13	are	be	AUX
ftr-360	274	14	engaged	engage	VERB
ftr-360	274	15	in	in	ADP
ftr-360	274	16	salvage	salvage	NOUN
ftr-360	274	17	operations	operation	NOUN
ftr-360	274	18	at	at	ADP
ftr-360	274	19	best	good	ADJ
ftr-360	274	20	,	,	PUNCT
ftr-360	274	21	seeking	seek	VERB
ftr-360	274	22	to	to	PART
ftr-360	274	23	raise	raise	VERB
ftr-360	274	24	the	the	DET
ftr-360	274	25	hulk	hulk	NOUN
ftr-360	274	26	or	or	CCONJ
ftr-360	274	27	to	to	PART
ftr-360	274	28	apportion	apportion	VERB
ftr-360	274	29	blame	blame	NOUN
ftr-360	274	30	for	for	ADP
ftr-360	274	31	the	the	DET
ftr-360	274	32	sinking	sinking	NOUN
ftr-360	274	33	.	.	PUNCT
ftr-360	275	1	at	at	ADP
ftr-360	275	2	worst	bad	ADJ
ftr-360	275	3	,	,	PUNCT
ftr-360	275	4	courts	court	NOUN
ftr-360	275	5	474	474	NUM
ftr-360	275	6	florida	florida	PROPN
ftr-360	275	7	tax	tax	PROPN
ftr-360	275	8	review	review	NOUN
ftr-360	276	1	[	[	X
ftr-360	276	2	vol	vol	NOUN
ftr-360	276	3	.	.	PUNCT
ftr-360	277	1	10:7	10:7	NUM
ftr-360	277	2	iii	iii	X
ftr-360	277	3	.	.	PUNCT
ftr-360	278	1	the	the	DET
ftr-360	278	2	role	role	NOUN
ftr-360	278	3	for	for	ADP
ftr-360	278	4	substantial	substantial	ADJ
ftr-360	278	5	performance	performance	NOUN
ftr-360	278	6	in	in	ADP
ftr-360	278	7	determining	determine	VERB
ftr-360	278	8	taxable	taxable	ADJ
ftr-360	278	9	income	income	NOUN
ftr-360	278	10	under	under	ADP
ftr-360	278	11	an	an	DET
ftr-360	278	12	accrual	accrual	ADJ
ftr-360	278	13	method	method	NOUN
ftr-360	278	14	of	of	ADP
ftr-360	278	15	accounting	accounting	NOUN
ftr-360	278	16	,	,	PUNCT
ftr-360	278	17	a	a	DET
ftr-360	278	18	taxpayer	taxpayer	NOUN
ftr-360	278	19	must	must	AUX
ftr-360	278	20	identify	identify	VERB
ftr-360	278	21	unconditional	unconditional	ADJ
ftr-360	278	22	performance	performance	NOUN
ftr-360	278	23	obligations	obligation	NOUN
ftr-360	278	24	to	to	PART
ftr-360	278	25	determine	determine	VERB
ftr-360	278	26	taxable	taxable	ADJ
ftr-360	278	27	income	income	NOUN
ftr-360	278	28	.	.	PUNCT
ftr-360	279	1	similar	similar	ADJ
ftr-360	279	2	“	"	PUNCT
ftr-360	279	3	all	all	DET
ftr-360	279	4	events	event	NOUN
ftr-360	279	5	”	"	PUNCT
ftr-360	279	6	tests	test	NOUN
ftr-360	279	7	focus	focus	VERB
ftr-360	279	8	on	on	ADP
ftr-360	279	9	a	a	DET
ftr-360	279	10	taxpayer	taxpayer	NOUN
ftr-360	279	11	’s	’s	PART
ftr-360	279	12	unconditional	unconditional	ADJ
ftr-360	279	13	rights	right	NOUN
ftr-360	279	14	to	to	PART
ftr-360	279	15	receive	receive	VERB
ftr-360	279	16	income	income	NOUN
ftr-360	279	17	and	and	CCONJ
ftr-360	279	18	unconditional	unconditional	ADJ
ftr-360	279	19	liabilities	liability	NOUN
ftr-360	279	20	to	to	PART
ftr-360	279	21	pay	pay	VERB
ftr-360	279	22	expenses	expense	NOUN
ftr-360	279	23	in	in	ADP
ftr-360	279	24	taking	take	VERB
ftr-360	279	25	such	such	ADJ
ftr-360	279	26	items	item	NOUN
ftr-360	279	27	into	into	ADP
ftr-360	279	28	account.65	account.65	PROPN
ftr-360	279	29	one	one	NUM
ftr-360	279	30	all	all	DET
ftr-360	279	31	events	event	NOUN
ftr-360	279	32	test	test	NOUN
ftr-360	279	33	generally	generally	ADV
ftr-360	279	34	requires	require	VERB
ftr-360	279	35	that	that	SCONJ
ftr-360	279	36	a	a	DET
ftr-360	279	37	taxpayer	taxpayer	NOUN
ftr-360	279	38	include	include	VERB
ftr-360	279	39	an	an	DET
ftr-360	279	40	item	item	NOUN
ftr-360	279	41	of	of	ADP
ftr-360	279	42	income	income	NOUN
ftr-360	279	43	in	in	ADP
ftr-360	279	44	gross	gross	ADJ
ftr-360	279	45	income	income	NOUN
ftr-360	279	46	when	when	SCONJ
ftr-360	279	47	all	all	DET
ftr-360	279	48	the	the	DET
ftr-360	279	49	events	event	NOUN
ftr-360	279	50	have	have	AUX
ftr-360	279	51	occurred	occur	VERB
ftr-360	279	52	that	that	PRON
ftr-360	279	53	fix	fix	VERB
ftr-360	279	54	the	the	DET
ftr-360	279	55	right	right	NOUN
ftr-360	279	56	to	to	PART
ftr-360	279	57	receive	receive	VERB
ftr-360	279	58	such	such	ADJ
ftr-360	279	59	item	item	NOUN
ftr-360	279	60	and	and	CCONJ
ftr-360	279	61	its	its	PRON
ftr-360	279	62	amount	amount	NOUN
ftr-360	279	63	is	be	AUX
ftr-360	279	64	determinable	determinable	ADJ
ftr-360	279	65	with	with	ADP
ftr-360	279	66	reasonable	reasonable	ADJ
ftr-360	279	67	accuracy.66	accuracy.66	NOUN
ftr-360	279	68	the	the	DET
ftr-360	279	69	other	other	ADJ
ftr-360	279	70	test	test	NOUN
ftr-360	279	71	generally	generally	ADV
ftr-360	279	72	treats	treat	VERB
ftr-360	279	73	a	a	DET
ftr-360	279	74	taxpayer	taxpayer	NOUN
ftr-360	279	75	as	as	ADP
ftr-360	279	76	having	having	AUX
ftr-360	279	77	incurred	incur	VERB
ftr-360	279	78	a	a	DET
ftr-360	279	79	liability	liability	NOUN
ftr-360	279	80	for	for	ADP
ftr-360	279	81	an	an	DET
ftr-360	279	82	expense	expense	NOUN
ftr-360	279	83	item	item	NOUN
ftr-360	279	84	when	when	SCONJ
ftr-360	279	85	all	all	PRON
ftr-360	279	86	of	of	ADP
ftr-360	279	87	the	the	DET
ftr-360	279	88	events	event	NOUN
ftr-360	279	89	have	have	AUX
ftr-360	279	90	occurred	occur	VERB
ftr-360	279	91	that	that	PRON
ftr-360	279	92	establish	establish	VERB
ftr-360	279	93	the	the	DET
ftr-360	279	94	fact	fact	NOUN
ftr-360	279	95	of	of	ADP
ftr-360	279	96	liability	liability	NOUN
ftr-360	279	97	and	and	CCONJ
ftr-360	279	98	its	its	PRON
ftr-360	279	99	amount	amount	NOUN
ftr-360	279	100	is	be	AUX
ftr-360	279	101	determinable	determinable	ADJ
ftr-360	279	102	with	with	ADP
ftr-360	279	103	reasonable	reasonable	ADJ
ftr-360	279	104	accuracy.67	accuracy.67	NOUN
ftr-360	279	105	both	both	DET
ftr-360	279	106	tests	test	NOUN
ftr-360	279	107	accordingly	accordingly	ADV
ftr-360	279	108	call	call	VERB
ftr-360	279	109	for	for	ADP
ftr-360	279	110	inquiries	inquiry	NOUN
ftr-360	279	111	into	into	ADP
ftr-360	279	112	whether	whether	SCONJ
ftr-360	279	113	every	every	DET
ftr-360	279	114	necessary	necessary	ADJ
ftr-360	279	115	event	event	NOUN
ftr-360	279	116	has	have	AUX
ftr-360	279	117	happened	happen	VERB
ftr-360	279	118	,	,	PUNCT
ftr-360	279	119	including	include	VERB
ftr-360	279	120	the	the	DET
ftr-360	279	121	occurrence	occurrence	NOUN
ftr-360	279	122	of	of	ADP
ftr-360	279	123	any	any	DET
ftr-360	279	124	prerequisite	prerequisite	NOUN
ftr-360	279	125	performance	performance	NOUN
ftr-360	279	126	,	,	PUNCT
ftr-360	279	127	to	to	PART
ftr-360	279	128	establish	establish	VERB
ftr-360	279	129	a	a	DET
ftr-360	279	130	fixed	fix	VERB
ftr-360	279	131	right	right	NOUN
ftr-360	279	132	or	or	CCONJ
ftr-360	279	133	liability.68	liability.68	VERB
ftr-360	279	134	the	the	DET
ftr-360	279	135	existence	existence	NOUN
ftr-360	279	136	of	of	ADP
ftr-360	279	137	the	the	DET
ftr-360	279	138	right	right	NOUN
ftr-360	279	139	or	or	CCONJ
ftr-360	279	140	liability	liability	NOUN
ftr-360	279	141	thus	thus	ADV
ftr-360	279	142	establishes	establish	VERB
ftr-360	279	143	the	the	DET
ftr-360	279	144	time	time	NOUN
ftr-360	279	145	to	to	PART
ftr-360	279	146	account	account	VERB
ftr-360	279	147	for	for	ADP
ftr-360	279	148	the	the	DET
ftr-360	279	149	item	item	NOUN
ftr-360	279	150	rather	rather	ADV
ftr-360	279	151	than	than	ADP
ftr-360	279	152	the	the	DET
ftr-360	279	153	date	date	NOUN
ftr-360	279	154	when	when	SCONJ
ftr-360	279	155	a	a	DET
ftr-360	279	156	taxpayer	taxpayer	NOUN
ftr-360	279	157	receives	receive	VERB
ftr-360	279	158	income	income	NOUN
ftr-360	279	159	or	or	CCONJ
ftr-360	279	160	pays	pay	VERB
ftr-360	279	161	an	an	DET
ftr-360	279	162	expense.69	expense.69	NOUN
ftr-360	279	163	in	in	ADP
ftr-360	279	164	the	the	DET
ftr-360	279	165	context	context	NOUN
ftr-360	279	166	of	of	ADP
ftr-360	279	167	a	a	DET
ftr-360	279	168	bilateral	bilateral	ADJ
ftr-360	279	169	contract	contract	NOUN
ftr-360	279	170	,	,	PUNCT
ftr-360	279	171	these	these	DET
ftr-360	279	172	tests	test	NOUN
ftr-360	279	173	naturally	naturally	ADV
ftr-360	279	174	suggest	suggest	VERB
ftr-360	279	175	a	a	DET
ftr-360	279	176	need	need	NOUN
ftr-360	279	177	to	to	PART
ftr-360	279	178	examine	examine	VERB
ftr-360	279	179	when	when	SCONJ
ftr-360	279	180	a	a	DET
ftr-360	279	181	taxpayer	taxpayer	NOUN
ftr-360	279	182	has	have	VERB
ftr-360	279	183	an	an	DET
ftr-360	279	184	unconditional	unconditional	ADJ
ftr-360	279	185	right	right	NOUN
ftr-360	279	186	to	to	PART
ftr-360	279	187	receive	receive	VERB
ftr-360	279	188	another	another	DET
ftr-360	279	189	party	party	NOUN
ftr-360	279	190	’s	’s	PART
ftr-360	279	191	promised	promise	VERB
ftr-360	279	192	performances	performance	NOUN
ftr-360	279	193	and	and	CCONJ
ftr-360	279	194	when	when	SCONJ
ftr-360	279	195	the	the	DET
ftr-360	279	196	taxpayer	taxpayer	NOUN
ftr-360	279	197	becomes	become	VERB
ftr-360	279	198	unconditional	unconditional	ADJ
ftr-360	279	199	obligated	obligate	VERB
ftr-360	279	200	to	to	PART
ftr-360	279	201	perform	perform	VERB
ftr-360	279	202	as	as	SCONJ
ftr-360	279	203	promised	promise	VERB
ftr-360	279	204	.	.	PUNCT
ftr-360	280	1	serve	serve	VERB
ftr-360	280	2	a	a	DET
ftr-360	280	3	function	function	NOUN
ftr-360	280	4	analogous	analogous	ADJ
ftr-360	280	5	to	to	ADP
ftr-360	280	6	that	that	PRON
ftr-360	280	7	of	of	ADP
ftr-360	280	8	the	the	DET
ftr-360	280	9	men	man	NOUN
ftr-360	280	10	with	with	ADP
ftr-360	280	11	brooms	broom	NOUN
ftr-360	280	12	who	who	PRON
ftr-360	280	13	follow	follow	VERB
ftr-360	280	14	the	the	DET
ftr-360	280	15	passage	passage	NOUN
ftr-360	280	16	of	of	ADP
ftr-360	280	17	the	the	DET
ftr-360	280	18	circus	circus	NOUN
ftr-360	280	19	parade	parade	NOUN
ftr-360	280	20	.	.	PUNCT
ftr-360	280	21	”	"	PUNCT
ftr-360	280	22	)	)	PUNCT
ftr-360	280	23	.	.	PUNCT
ftr-360	281	1	65	65	NUM
ftr-360	281	2	.	.	PUNCT
ftr-360	282	1	see	see	VERB
ftr-360	282	2	reg	reg	NOUN
ftr-360	282	3	.	.	PUNCT
ftr-360	283	1	§	§	PROPN
ftr-360	283	2	1.446	1.446	NUM
ftr-360	283	3	-	-	NUM
ftr-360	283	4	1(c)(1)(ii)(a	1(c)(1)(ii)(a	NUM
ftr-360	283	5	)	)	PUNCT
ftr-360	283	6	(	(	PUNCT
ftr-360	283	7	as	as	SCONJ
ftr-360	283	8	amended	amend	VERB
ftr-360	283	9	in	in	ADP
ftr-360	283	10	2006	2006	NUM
ftr-360	283	11	)	)	PUNCT
ftr-360	283	12	.	.	PUNCT
ftr-360	284	1	the	the	DET
ftr-360	284	2	all	all	DET
ftr-360	284	3	events	event	NOUN
ftr-360	284	4	test	test	VERB
ftr-360	284	5	applicable	applicable	ADJ
ftr-360	284	6	to	to	ADP
ftr-360	284	7	liabilities	liability	NOUN
ftr-360	284	8	extends	extend	VERB
ftr-360	284	9	to	to	ADP
ftr-360	284	10	any	any	DET
ftr-360	284	11	items	item	NOUN
ftr-360	284	12	allowable	allowable	ADJ
ftr-360	284	13	as	as	ADP
ftr-360	284	14	a	a	DET
ftr-360	284	15	deduction	deduction	NOUN
ftr-360	284	16	,	,	PUNCT
ftr-360	284	17	cost	cost	NOUN
ftr-360	284	18	,	,	PUNCT
ftr-360	284	19	or	or	CCONJ
ftr-360	284	20	expense	expense	NOUN
ftr-360	284	21	.	.	PUNCT
ftr-360	285	1	see	see	VERB
ftr-360	285	2	reg	reg	NOUN
ftr-360	285	3	.	.	PUNCT
ftr-360	286	1	§	§	PROPN
ftr-360	286	2	1.446	1.446	NUM
ftr-360	286	3	-	-	NUM
ftr-360	286	4	1(c)(1)(ii)(b	1(c)(1)(ii)(b	NUM
ftr-360	286	5	)	)	PUNCT
ftr-360	286	6	.	.	PUNCT
ftr-360	287	1	for	for	ADP
ftr-360	287	2	clarity	clarity	NOUN
ftr-360	287	3	,	,	PUNCT
ftr-360	287	4	the	the	DET
ftr-360	287	5	text	text	NOUN
ftr-360	287	6	discusses	discuss	VERB
ftr-360	287	7	the	the	DET
ftr-360	287	8	all	all	DET
ftr-360	287	9	events	event	NOUN
ftr-360	287	10	test	test	VERB
ftr-360	287	11	in	in	ADP
ftr-360	287	12	the	the	DET
ftr-360	287	13	context	context	NOUN
ftr-360	287	14	of	of	ADP
ftr-360	287	15	a	a	DET
ftr-360	287	16	liability	liability	NOUN
ftr-360	287	17	to	to	PART
ftr-360	287	18	pay	pay	VERB
ftr-360	287	19	an	an	DET
ftr-360	287	20	expense	expense	NOUN
ftr-360	287	21	.	.	PUNCT
ftr-360	288	1	66	66	NUM
ftr-360	288	2	.	.	PUNCT
ftr-360	289	1	see	see	VERB
ftr-360	289	2	reg	reg	NOUN
ftr-360	289	3	.	.	PUNCT
ftr-360	290	1	§	§	PROPN
ftr-360	290	2	1.451	1.451	NUM
ftr-360	290	3	-	-	SYM
ftr-360	290	4	1(a	1(a	NUM
ftr-360	290	5	)	)	PUNCT
ftr-360	290	6	(	(	PUNCT
ftr-360	290	7	as	as	SCONJ
ftr-360	290	8	amended	amend	VERB
ftr-360	290	9	in	in	ADP
ftr-360	290	10	1999	1999	NUM
ftr-360	290	11	)	)	PUNCT
ftr-360	290	12	.	.	PUNCT
ftr-360	291	1	67	67	NUM
ftr-360	291	2	.	.	PUNCT
ftr-360	292	1	see	see	VERB
ftr-360	292	2	reg	reg	NOUN
ftr-360	292	3	.	.	PUNCT
ftr-360	293	1	§	§	PROPN
ftr-360	293	2	1.461	1.461	NUM
ftr-360	293	3	-	-	SYM
ftr-360	293	4	1(a)(2)(i	1(a)(2)(i	NUM
ftr-360	293	5	)	)	PUNCT
ftr-360	293	6	(	(	PUNCT
ftr-360	293	7	as	as	SCONJ
ftr-360	293	8	amended	amend	VERB
ftr-360	293	9	in	in	ADP
ftr-360	293	10	1999	1999	NUM
ftr-360	293	11	)	)	PUNCT
ftr-360	293	12	.	.	PUNCT
ftr-360	294	1	a	a	DET
ftr-360	294	2	taxpayer	taxpayer	NOUN
ftr-360	294	3	can	can	AUX
ftr-360	294	4	not	not	PART
ftr-360	294	5	treat	treat	VERB
ftr-360	294	6	the	the	DET
ftr-360	294	7	all	all	DET
ftr-360	294	8	events	event	NOUN
ftr-360	294	9	test	test	NOUN
ftr-360	294	10	as	as	ADP
ftr-360	294	11	being	be	AUX
ftr-360	294	12	satisfied	satisfied	ADJ
ftr-360	294	13	for	for	ADP
ftr-360	294	14	any	any	DET
ftr-360	294	15	liability	liability	NOUN
ftr-360	294	16	prior	prior	ADV
ftr-360	294	17	to	to	ADP
ftr-360	294	18	the	the	DET
ftr-360	294	19	taxable	taxable	ADJ
ftr-360	294	20	year	year	NOUN
ftr-360	294	21	during	during	ADP
ftr-360	294	22	which	which	PRON
ftr-360	294	23	economic	economic	ADJ
ftr-360	294	24	performance	performance	NOUN
ftr-360	294	25	occurs	occur	VERB
ftr-360	294	26	with	with	ADP
ftr-360	294	27	respect	respect	NOUN
ftr-360	294	28	to	to	ADP
ftr-360	294	29	the	the	DET
ftr-360	294	30	liability	liability	NOUN
ftr-360	294	31	.	.	PUNCT
ftr-360	295	1	see	see	VERB
ftr-360	295	2	irc	irc	PROPN
ftr-360	295	3	§	§	PROPN
ftr-360	295	4	461(h)(1	461(h)(1	PROPN
ftr-360	295	5	)	)	PUNCT
ftr-360	295	6	.	.	PUNCT
ftr-360	296	1	this	this	DET
ftr-360	296	2	article	article	NOUN
ftr-360	296	3	focuses	focus	VERB
ftr-360	296	4	on	on	ADP
ftr-360	296	5	how	how	SCONJ
ftr-360	296	6	performance	performance	NOUN
ftr-360	296	7	under	under	ADP
ftr-360	296	8	a	a	DET
ftr-360	296	9	contract	contract	NOUN
ftr-360	296	10	might	might	AUX
ftr-360	296	11	fix	fix	VERB
ftr-360	296	12	a	a	DET
ftr-360	296	13	liability	liability	NOUN
ftr-360	296	14	for	for	ADP
ftr-360	296	15	purposes	purpose	NOUN
ftr-360	296	16	of	of	ADP
ftr-360	296	17	the	the	DET
ftr-360	296	18	all	all	DET
ftr-360	296	19	events	event	NOUN
ftr-360	296	20	test	test	VERB
ftr-360	296	21	without	without	ADP
ftr-360	296	22	addressing	address	VERB
ftr-360	296	23	the	the	DET
ftr-360	296	24	impact	impact	NOUN
ftr-360	296	25	of	of	ADP
ftr-360	296	26	the	the	DET
ftr-360	296	27	economic	economic	ADJ
ftr-360	296	28	performance	performance	NOUN
ftr-360	296	29	requirement	requirement	NOUN
ftr-360	296	30	in	in	ADP
ftr-360	296	31	taking	take	VERB
ftr-360	296	32	the	the	DET
ftr-360	296	33	liability	liability	NOUN
ftr-360	296	34	into	into	ADP
ftr-360	296	35	account	account	NOUN
ftr-360	296	36	.	.	PUNCT
ftr-360	297	1	68	68	NUM
ftr-360	297	2	.	.	PUNCT
ftr-360	298	1	see	see	VERB
ftr-360	298	2	united	united	PROPN
ftr-360	298	3	states	states	PROPN
ftr-360	298	4	v.	v.	PROPN
ftr-360	298	5	anderson	anderson	PROPN
ftr-360	298	6	,	,	PUNCT
ftr-360	298	7	269	269	NUM
ftr-360	298	8	u.s	u.s	PROPN
ftr-360	298	9	.	.	PROPN
ftr-360	298	10	422	422	NUM
ftr-360	298	11	,	,	PUNCT
ftr-360	298	12	441	441	NUM
ftr-360	298	13	(	(	PUNCT
ftr-360	298	14	1926	1926	NUM
ftr-360	298	15	)	)	PUNCT
ftr-360	298	16	.	.	PUNCT
ftr-360	299	1	69	69	NUM
ftr-360	299	2	.	.	PUNCT
ftr-360	300	1	see	see	VERB
ftr-360	300	2	spring	spring	NOUN
ftr-360	300	3	city	city	PROPN
ftr-360	300	4	foundry	foundry	PROPN
ftr-360	300	5	co.	co.	PROPN
ftr-360	300	6	v.	v.	PROPN
ftr-360	300	7	commissioner	commissioner	PROPN
ftr-360	300	8	,	,	PUNCT
ftr-360	300	9	292	292	NUM
ftr-360	300	10	u.s	u.s	PROPN
ftr-360	300	11	.	.	PROPN
ftr-360	300	12	182	182	NUM
ftr-360	300	13	,	,	PUNCT
ftr-360	300	14	184	184	NUM
ftr-360	300	15	-	-	SYM
ftr-360	300	16	85	85	NUM
ftr-360	300	17	(	(	PUNCT
ftr-360	300	18	1934	1934	NUM
ftr-360	300	19	)	)	PUNCT
ftr-360	300	20	(	(	PUNCT
ftr-360	300	21	“	"	PUNCT
ftr-360	300	22	keeping	keep	VERB
ftr-360	300	23	accounts	account	NOUN
ftr-360	300	24	and	and	CCONJ
ftr-360	300	25	making	make	VERB
ftr-360	300	26	returns	return	NOUN
ftr-360	300	27	on	on	ADP
ftr-360	300	28	the	the	DET
ftr-360	300	29	accrual	accrual	ADJ
ftr-360	300	30	basis	basis	NOUN
ftr-360	300	31	.	.	PUNCT
ftr-360	300	32	.	.	PUNCT
ftr-360	300	33	.	.	PUNCT
ftr-360	301	1	import	import	NOUN
ftr-360	301	2	that	that	SCONJ
ftr-360	301	3	it	it	PRON
ftr-360	301	4	is	be	AUX
ftr-360	301	5	the	the	DET
ftr-360	301	6	right	right	NOUN
ftr-360	301	7	to	to	PART
ftr-360	301	8	receive	receive	VERB
ftr-360	301	9	and	and	CCONJ
ftr-360	301	10	not	not	PART
ftr-360	301	11	the	the	DET
ftr-360	301	12	actual	actual	ADJ
ftr-360	301	13	receipt	receipt	NOUN
ftr-360	301	14	that	that	PRON
ftr-360	301	15	determines	determine	VERB
ftr-360	301	16	the	the	DET
ftr-360	301	17	inclusion	inclusion	NOUN
ftr-360	301	18	of	of	ADP
ftr-360	301	19	the	the	DET
ftr-360	301	20	amount	amount	NOUN
ftr-360	301	21	in	in	ADP
ftr-360	301	22	gross	gross	ADJ
ftr-360	301	23	income	income	NOUN
ftr-360	301	24	.	.	PUNCT
ftr-360	302	1	when	when	SCONJ
ftr-360	302	2	the	the	DET
ftr-360	302	3	right	right	NOUN
ftr-360	302	4	to	to	PART
ftr-360	302	5	receive	receive	VERB
ftr-360	302	6	an	an	DET
ftr-360	302	7	amount	amount	NOUN
ftr-360	302	8	becomes	becomes	AUX
ftr-360	302	9	fixed	fix	VERB
ftr-360	302	10	,	,	PUNCT
ftr-360	302	11	the	the	DET
ftr-360	302	12	right	right	NOUN
ftr-360	302	13	accrues	accrue	VERB
ftr-360	302	14	.	.	PUNCT
ftr-360	302	15	”	"	PUNCT
ftr-360	302	16	)	)	PUNCT
ftr-360	302	17	;	;	PUNCT
ftr-360	302	18	united	united	PROPN
ftr-360	302	19	states	states	PROPN
ftr-360	302	20	v.	v.	PROPN
ftr-360	302	21	hughes	hughes	PROPN
ftr-360	302	22	properties	properties	PROPN
ftr-360	302	23	,	,	PUNCT
ftr-360	302	24	inc	inc	PROPN
ftr-360	302	25	.	.	PROPN
ftr-360	302	26	,	,	PUNCT
ftr-360	302	27	476	476	NUM
ftr-360	302	28	u.s	u.s	PROPN
ftr-360	302	29	.	.	PROPN
ftr-360	302	30	593	593	NUM
ftr-360	302	31	,	,	PUNCT
ftr-360	302	32	604	604	NUM
ftr-360	302	33	(	(	PUNCT
ftr-360	302	34	1986	1986	NUM
ftr-360	302	35	)	)	PUNCT
ftr-360	302	36	(	(	PUNCT
ftr-360	302	37	“	"	PUNCT
ftr-360	302	38	[	[	X
ftr-360	302	39	t]he	t]he	ADV
ftr-360	302	40	accrual	accrual	ADJ
ftr-360	302	41	method	method	NOUN
ftr-360	302	42	itself	itself	PRON
ftr-360	302	43	makes	make	VERB
ftr-360	302	44	irrelevant	irrelevant	ADJ
ftr-360	302	45	the	the	DET
ftr-360	302	46	timing	timing	NOUN
ftr-360	302	47	factor	factor	NOUN
ftr-360	302	48	[	[	X
ftr-360	302	49	of	of	ADP
ftr-360	302	50	payment	payment	NOUN
ftr-360	302	51	]	]	PUNCT
ftr-360	302	52	that	that	PRON
ftr-360	302	53	controls	control	VERB
ftr-360	302	54	when	when	SCONJ
ftr-360	302	55	a	a	DET
ftr-360	302	56	taxpayer	taxpayer	NOUN
ftr-360	302	57	uses	use	VERB
ftr-360	302	58	the	the	DET
ftr-360	302	59	cash	cash	NOUN
ftr-360	302	60	receipts	receipt	NOUN
ftr-360	302	61	and	and	CCONJ
ftr-360	302	62	disbursements	disbursement	NOUN
ftr-360	302	63	method	method	NOUN
ftr-360	302	64	.	.	PUNCT
ftr-360	302	65	”	"	PUNCT
ftr-360	302	66	)	)	PUNCT
ftr-360	302	67	.	.	PUNCT
ftr-360	303	1	2010	2010	NUM
ftr-360	303	2	]	]	PUNCT
ftr-360	303	3	just	just	ADV
ftr-360	303	4	enough	enough	ADV
ftr-360	303	5	:	:	PUNCT
ftr-360	303	6	substantial	substantial	ADJ
ftr-360	303	7	performance	performance	NOUN
ftr-360	303	8	,	,	PUNCT
ftr-360	303	9	ministerial	ministerial	ADJ
ftr-360	303	10	acts	act	VERB
ftr-360	303	11	475	475	NUM
ftr-360	303	12	a.	a.	NOUN
ftr-360	303	13	the	the	DET
ftr-360	303	14	“	"	PUNCT
ftr-360	303	15	all	all	DET
ftr-360	303	16	events	event	NOUN
ftr-360	303	17	”	"	PUNCT
ftr-360	303	18	anomaly	anomaly	NOUN
ftr-360	303	19	for	for	ADP
ftr-360	303	20	ministerial	ministerial	ADJ
ftr-360	303	21	acts	act	NOUN
ftr-360	303	22	as	as	ADP
ftr-360	303	23	fundamental	fundamental	ADJ
ftr-360	303	24	tax	tax	NOUN
ftr-360	303	25	principles,70	principles,70	NOUN
ftr-360	303	26	the	the	DET
ftr-360	303	27	all	all	DET
ftr-360	303	28	events	event	NOUN
ftr-360	303	29	tests	test	NOUN
ftr-360	303	30	put	put	VERB
ftr-360	303	31	forth	forth	ADP
ftr-360	303	32	exacting	exact	VERB
ftr-360	303	33	requirements	requirement	NOUN
ftr-360	303	34	to	to	PART
ftr-360	303	35	have	have	VERB
ftr-360	303	36	a	a	DET
ftr-360	303	37	definite	definite	ADJ
ftr-360	303	38	,	,	PUNCT
ftr-360	303	39	unconditional	unconditional	ADJ
ftr-360	303	40	right	right	NOUN
ftr-360	303	41	or	or	CCONJ
ftr-360	303	42	established	establish	VERB
ftr-360	303	43	liability	liability	NOUN
ftr-360	303	44	to	to	PART
ftr-360	303	45	justify	justify	VERB
ftr-360	303	46	an	an	DET
ftr-360	303	47	accrual.71	accrual.71	NOUN
ftr-360	303	48	as	as	ADP
ftr-360	303	49	a	a	DET
ftr-360	303	50	result	result	NOUN
ftr-360	303	51	,	,	PUNCT
ftr-360	303	52	a	a	DET
ftr-360	303	53	taxpayer	taxpayer	NOUN
ftr-360	303	54	can	can	AUX
ftr-360	303	55	not	not	PART
ftr-360	303	56	accrue	accrue	VERB
ftr-360	303	57	an	an	DET
ftr-360	303	58	item	item	NOUN
ftr-360	303	59	without	without	ADP
ftr-360	303	60	having	have	VERB
ftr-360	303	61	a	a	DET
ftr-360	303	62	fixed	fix	VERB
ftr-360	303	63	right	right	NOUN
ftr-360	303	64	to	to	PART
ftr-360	303	65	receive	receive	VERB
ftr-360	303	66	or	or	CCONJ
ftr-360	303	67	liability	liability	NOUN
ftr-360	303	68	to	to	PART
ftr-360	303	69	pay	pay	VERB
ftr-360	303	70	irrespective	irrespective	ADV
ftr-360	303	71	of	of	ADP
ftr-360	303	72	the	the	DET
ftr-360	303	73	probability	probability	NOUN
ftr-360	303	74	of	of	ADP
ftr-360	303	75	receipt	receipt	NOUN
ftr-360	303	76	or	or	CCONJ
ftr-360	303	77	payment.72	payment.72	VERB
ftr-360	303	78	an	an	DET
ftr-360	303	79	unsatisfied	unsatisfied	ADJ
ftr-360	303	80	condition	condition	NOUN
ftr-360	303	81	precedent	precedent	NOUN
ftr-360	303	82	to	to	ADP
ftr-360	303	83	a	a	DET
ftr-360	303	84	right	right	NOUN
ftr-360	303	85	or	or	CCONJ
ftr-360	303	86	liability	liability	NOUN
ftr-360	303	87	simply	simply	ADV
ftr-360	303	88	precludes	preclude	VERB
ftr-360	303	89	the	the	DET
ftr-360	303	90	accrual.73	accrual.73	NOUN
ftr-360	303	91	each	each	DET
ftr-360	303	92	test	test	NOUN
ftr-360	303	93	seeks	seek	VERB
ftr-360	303	94	a	a	DET
ftr-360	303	95	seemingly	seemingly	ADV
ftr-360	303	96	clear	clear	ADV
ftr-360	303	97	-	-	PUNCT
ftr-360	303	98	cut	cut	VERB
ftr-360	303	99	answer	answer	NOUN
ftr-360	303	100	to	to	ADP
ftr-360	303	101	a	a	DET
ftr-360	303	102	simple	simple	ADJ
ftr-360	303	103	question	question	NOUN
ftr-360	303	104	:	:	PUNCT
ftr-360	303	105	does	do	AUX
ftr-360	303	106	an	an	DET
ftr-360	303	107	unconditional	unconditional	ADJ
ftr-360	303	108	right	right	NOUN
ftr-360	303	109	or	or	CCONJ
ftr-360	303	110	liability	liability	NOUN
ftr-360	303	111	exist	exist	VERB
ftr-360	303	112	or	or	CCONJ
ftr-360	303	113	not?74	not?74	PRON
ftr-360	303	114	but	but	CCONJ
ftr-360	303	115	,	,	PUNCT
ftr-360	303	116	while	while	SCONJ
ftr-360	303	117	the	the	DET
ftr-360	303	118	all	all	DET
ftr-360	303	119	events	event	NOUN
ftr-360	303	120	tests	test	NOUN
ftr-360	303	121	ascended	ascend	VERB
ftr-360	303	122	to	to	ADP
ftr-360	303	123	touchstone	touchstone	NOUN
ftr-360	303	124	status,75	status,75	VERB
ftr-360	303	125	an	an	DET
ftr-360	303	126	anomaly	anomaly	NOUN
ftr-360	303	127	developed	develop	VERB
ftr-360	303	128	to	to	PART
ftr-360	303	129	account	account	VERB
ftr-360	303	130	for	for	ADP
ftr-360	303	131	rights	right	NOUN
ftr-360	303	132	and	and	CCONJ
ftr-360	303	133	liabilities	liability	NOUN
ftr-360	303	134	conditioned	condition	VERB
ftr-360	303	135	on	on	ADP
ftr-360	303	136	ostensibly	ostensibly	ADV
ftr-360	303	137	insubstantial	insubstantial	ADJ
ftr-360	303	138	events	event	NOUN
ftr-360	303	139	.	.	PUNCT
ftr-360	304	1	the	the	DET
ftr-360	304	2	anomaly	anomaly	NOUN
ftr-360	304	3	permits	permit	VERB
ftr-360	304	4	a	a	DET
ftr-360	304	5	finding	finding	NOUN
ftr-360	304	6	of	of	ADP
ftr-360	304	7	fixed	fix	VERB
ftr-360	304	8	rights	right	NOUN
ftr-360	304	9	to	to	PART
ftr-360	304	10	income	income	VERB
ftr-360	304	11	or	or	CCONJ
ftr-360	304	12	fixed	fix	VERB
ftr-360	304	13	liabilities	liability	NOUN
ftr-360	304	14	to	to	PART
ftr-360	304	15	pay	pay	VERB
ftr-360	304	16	under	under	ADP
ftr-360	304	17	the	the	DET
ftr-360	304	18	all	all	DET
ftr-360	304	19	events	event	NOUN
ftr-360	304	20	tests	test	NOUN
ftr-360	304	21	despite	despite	SCONJ
ftr-360	304	22	the	the	DET
ftr-360	304	23	nonoccurrence	nonoccurrence	NOUN
ftr-360	304	24	of	of	ADP
ftr-360	304	25	ministerial	ministerial	ADJ
ftr-360	304	26	,	,	PUNCT
ftr-360	304	27	procedural	procedural	ADJ
ftr-360	304	28	,	,	PUNCT
ftr-360	304	29	or	or	CCONJ
ftr-360	304	30	mechanical	mechanical	ADJ
ftr-360	304	31	acts	act	NOUN
ftr-360	304	32	required	require	VERB
ftr-360	304	33	by	by	ADP
ftr-360	304	34	contracts	contract	NOUN
ftr-360	304	35	(	(	PUNCT
ftr-360	304	36	collectively	collectively	ADV
ftr-360	304	37	,	,	PUNCT
ftr-360	304	38	“	"	PUNCT
ftr-360	304	39	ministerial	ministerial	ADJ
ftr-360	304	40	acts”).76	acts”).76	ADP
ftr-360	304	41	courts	court	NOUN
ftr-360	304	42	still	still	ADV
ftr-360	304	43	regarded	regard	VERB
ftr-360	304	44	the	the	DET
ftr-360	304	45	70	70	NUM
ftr-360	304	46	.	.	PUNCT
ftr-360	305	1	see	see	VERB
ftr-360	305	2	united	united	PROPN
ftr-360	305	3	states	states	PROPN
ftr-360	305	4	v.	v.	ADP
ftr-360	305	5	consolidated	consolidated	PROPN
ftr-360	305	6	edison	edison	PROPN
ftr-360	305	7	co.	co.	PROPN
ftr-360	305	8	,	,	PUNCT
ftr-360	305	9	366	366	NUM
ftr-360	305	10	u.s	u.s	PROPN
ftr-360	305	11	.	.	PROPN
ftr-360	305	12	380	380	NUM
ftr-360	305	13	,	,	PUNCT
ftr-360	305	14	385	385	NUM
ftr-360	305	15	(	(	PUNCT
ftr-360	305	16	1961	1961	NUM
ftr-360	305	17	)	)	PUNCT
ftr-360	305	18	.	.	PUNCT
ftr-360	306	1	71	71	NUM
ftr-360	306	2	.	.	PUNCT
ftr-360	307	1	see	see	VERB
ftr-360	307	2	thor	thor	PROPN
ftr-360	307	3	power	power	PROPN
ftr-360	307	4	tool	tool	PROPN
ftr-360	307	5	co.	co.	PROPN
ftr-360	308	1	v.	v.	PROPN
ftr-360	308	2	commissioner	commissioner	PROPN
ftr-360	308	3	,	,	PUNCT
ftr-360	308	4	439	439	NUM
ftr-360	308	5	u.s	u.s	PROPN
ftr-360	308	6	.	.	PROPN
ftr-360	308	7	522	522	NUM
ftr-360	308	8	,	,	PUNCT
ftr-360	308	9	543	543	NUM
ftr-360	308	10	(	(	PUNCT
ftr-360	308	11	1979	1979	NUM
ftr-360	308	12	)	)	PUNCT
ftr-360	308	13	(	(	PUNCT
ftr-360	308	14	“	"	PUNCT
ftr-360	308	15	[	[	X
ftr-360	308	16	t]he	t]he	ADJ
ftr-360	308	17	tax	tax	NOUN
ftr-360	308	18	law	law	NOUN
ftr-360	308	19	,	,	PUNCT
ftr-360	308	20	with	with	ADP
ftr-360	308	21	its	its	PRON
ftr-360	308	22	mandate	mandate	NOUN
ftr-360	308	23	to	to	PART
ftr-360	308	24	preserve	preserve	VERB
ftr-360	308	25	the	the	DET
ftr-360	308	26	revenue	revenue	NOUN
ftr-360	308	27	,	,	PUNCT
ftr-360	308	28	can	can	AUX
ftr-360	308	29	give	give	VERB
ftr-360	308	30	no	no	DET
ftr-360	308	31	quarter	quarter	NOUN
ftr-360	308	32	to	to	ADP
ftr-360	308	33	uncertainty	uncertainty	NOUN
ftr-360	308	34	.	.	PUNCT
ftr-360	309	1	this	this	PRON
ftr-360	309	2	is	be	AUX
ftr-360	309	3	as	as	SCONJ
ftr-360	309	4	it	it	PRON
ftr-360	309	5	should	should	AUX
ftr-360	309	6	be	be	AUX
ftr-360	309	7	.	.	PUNCT
ftr-360	309	8	”	"	PUNCT
ftr-360	309	9	)	)	PUNCT
ftr-360	309	10	.	.	PUNCT
ftr-360	310	1	72	72	X
ftr-360	310	2	.	.	PUNCT
ftr-360	311	1	see	see	VERB
ftr-360	311	2	brown	brown	PROPN
ftr-360	311	3	v.	v.	ADP
ftr-360	311	4	helvering	helvering	NOUN
ftr-360	311	5	,	,	PUNCT
ftr-360	311	6	291	291	NUM
ftr-360	311	7	u.s	u.s	PROPN
ftr-360	311	8	.	.	PROPN
ftr-360	311	9	193	193	NUM
ftr-360	311	10	,	,	PUNCT
ftr-360	311	11	201	201	NUM
ftr-360	311	12	(	(	PUNCT
ftr-360	311	13	1934	1934	NUM
ftr-360	311	14	)	)	PUNCT
ftr-360	311	15	.	.	PUNCT
ftr-360	312	1	73	73	NUM
ftr-360	312	2	.	.	PUNCT
ftr-360	313	1	see	see	VERB
ftr-360	313	2	hughes	hughe	NOUN
ftr-360	313	3	properties	property	NOUN
ftr-360	313	4	,	,	PUNCT
ftr-360	314	1	476	476	NUM
ftr-360	314	2	u.s	u.s	PROPN
ftr-360	314	3	.	.	PROPN
ftr-360	314	4	at	at	ADP
ftr-360	314	5	600	600	NUM
ftr-360	314	6	-	-	SYM
ftr-360	314	7	01	01	NUM
ftr-360	314	8	.	.	PUNCT
ftr-360	315	1	with	with	ADP
ftr-360	315	2	respect	respect	NOUN
ftr-360	315	3	to	to	ADP
ftr-360	315	4	accruing	accrue	VERB
ftr-360	315	5	a	a	DET
ftr-360	315	6	deduction	deduction	NOUN
ftr-360	315	7	for	for	ADP
ftr-360	315	8	a	a	DET
ftr-360	315	9	liability	liability	NOUN
ftr-360	315	10	,	,	PUNCT
ftr-360	315	11	the	the	DET
ftr-360	315	12	court	court	NOUN
ftr-360	315	13	noted	note	VERB
ftr-360	315	14	:	:	PUNCT
ftr-360	315	15	the	the	DET
ftr-360	315	16	court	court	NOUN
ftr-360	315	17	’s	’s	PART
ftr-360	315	18	cases	case	NOUN
ftr-360	315	19	have	have	AUX
ftr-360	315	20	emphasized	emphasize	VERB
ftr-360	315	21	that	that	SCONJ
ftr-360	315	22	“	"	PUNCT
ftr-360	315	23	a	a	DET
ftr-360	315	24	liability	liability	NOUN
ftr-360	315	25	does	do	AUX
ftr-360	315	26	not	not	PART
ftr-360	315	27	accrue	accrue	VERB
ftr-360	315	28	as	as	ADV
ftr-360	315	29	long	long	ADV
ftr-360	315	30	as	as	SCONJ
ftr-360	315	31	it	it	PRON
ftr-360	315	32	remains	remain	VERB
ftr-360	315	33	contingent	contingent	ADJ
ftr-360	315	34	.	.	PUNCT
ftr-360	315	35	”	"	PUNCT
ftr-360	316	1	brown	brown	PROPN
ftr-360	316	2	v.	v.	ADP
ftr-360	316	3	helvering	helvering	NOUN
ftr-360	316	4	,	,	PUNCT
ftr-360	316	5	291	291	NUM
ftr-360	316	6	u.s	u.s	PROPN
ftr-360	316	7	.	.	PROPN
ftr-360	316	8	193	193	NUM
ftr-360	316	9	,	,	PUNCT
ftr-360	316	10	200	200	NUM
ftr-360	316	11	(	(	PUNCT
ftr-360	316	12	1934	1934	NUM
ftr-360	316	13	)	)	PUNCT
ftr-360	316	14	;	;	PUNCT
ftr-360	316	15	accord	accord	NOUN
ftr-360	316	16	,	,	PUNCT
ftr-360	316	17	dixie	dixie	PROPN
ftr-360	316	18	pine	pine	PROPN
ftr-360	316	19	products	products	PROPN
ftr-360	316	20	co.	co.	PROPN
ftr-360	317	1	v.	v.	PROPN
ftr-360	317	2	commissioner	commissioner	PROPN
ftr-360	317	3	,	,	PUNCT
ftr-360	317	4	320	320	NUM
ftr-360	317	5	u.s	u.s	PROPN
ftr-360	317	6	.	.	PROPN
ftr-360	317	7	516	516	NUM
ftr-360	317	8	,	,	PUNCT
ftr-360	317	9	519	519	NUM
ftr-360	317	10	(	(	PUNCT
ftr-360	317	11	1944	1944	NUM
ftr-360	317	12	)	)	PUNCT
ftr-360	317	13	.	.	PUNCT
ftr-360	318	1	thus	thus	ADV
ftr-360	318	2	,	,	PUNCT
ftr-360	318	3	to	to	PART
ftr-360	318	4	satisfy	satisfy	VERB
ftr-360	318	5	the	the	DET
ftr-360	318	6	allevents	allevent	NOUN
ftr-360	318	7	test	test	NOUN
ftr-360	318	8	,	,	PUNCT
ftr-360	318	9	a	a	DET
ftr-360	318	10	liability	liability	NOUN
ftr-360	318	11	must	must	AUX
ftr-360	318	12	be	be	AUX
ftr-360	318	13	“	"	PUNCT
ftr-360	318	14	final	final	ADJ
ftr-360	318	15	and	and	CCONJ
ftr-360	318	16	definite	definite	ADJ
ftr-360	318	17	in	in	ADP
ftr-360	318	18	amount	amount	NOUN
ftr-360	318	19	,	,	PUNCT
ftr-360	318	20	”	"	PUNCT
ftr-360	318	21	security	security	NOUN
ftr-360	318	22	flour	flour	NOUN
ftr-360	318	23	mills	mills	PROPN
ftr-360	318	24	co.	co.	PROPN
ftr-360	319	1	v.	v.	PROPN
ftr-360	319	2	commissioner	commissioner	PROPN
ftr-360	319	3	,	,	PUNCT
ftr-360	319	4	321	321	NUM
ftr-360	319	5	u.s	u.s	PROPN
ftr-360	319	6	.	.	PROPN
ftr-360	319	7	281	281	NUM
ftr-360	319	8	,	,	PUNCT
ftr-360	319	9	287	287	NUM
ftr-360	319	10	(	(	PUNCT
ftr-360	319	11	1944	1944	NUM
ftr-360	319	12	)	)	PUNCT
ftr-360	319	13	,	,	PUNCT
ftr-360	319	14	must	must	AUX
ftr-360	319	15	be	be	AUX
ftr-360	319	16	“	"	PUNCT
ftr-360	319	17	fixed	fix	VERB
ftr-360	319	18	and	and	CCONJ
ftr-360	319	19	absolute	absolute	ADJ
ftr-360	319	20	,	,	PUNCT
ftr-360	319	21	”	"	PUNCT
ftr-360	319	22	brown	brown	NOUN
ftr-360	319	23	v.	v.	ADP
ftr-360	319	24	helvering	helvering	NOUN
ftr-360	319	25	,	,	PUNCT
ftr-360	319	26	291	291	NUM
ftr-360	319	27	u.s	u.s	PROPN
ftr-360	319	28	.	.	PROPN
ftr-360	319	29	,	,	PUNCT
ftr-360	319	30	at	at	ADP
ftr-360	319	31	201	201	NUM
ftr-360	319	32	,	,	PUNCT
ftr-360	319	33	and	and	CCONJ
ftr-360	319	34	must	must	AUX
ftr-360	319	35	be	be	AUX
ftr-360	319	36	“	"	PUNCT
ftr-360	319	37	unconditional	unconditional	ADJ
ftr-360	319	38	,	,	PUNCT
ftr-360	319	39	”	"	PUNCT
ftr-360	319	40	lucas	lucas	PROPN
ftr-360	319	41	v.	v.	PROPN
ftr-360	319	42	north	north	PROPN
ftr-360	319	43	texas	texas	PROPN
ftr-360	319	44	lumber	lumber	PROPN
ftr-360	319	45	co.	co.	PROPN
ftr-360	319	46	,	,	PUNCT
ftr-360	319	47	281	281	NUM
ftr-360	319	48	u.s	u.s	PROPN
ftr-360	319	49	.	.	PROPN
ftr-360	319	50	11	11	NUM
ftr-360	319	51	,	,	PUNCT
ftr-360	319	52	13	13	NUM
ftr-360	319	53	(	(	PUNCT
ftr-360	319	54	1930	1930	NUM
ftr-360	319	55	)	)	PUNCT
ftr-360	319	56	.	.	PUNCT
ftr-360	320	1	and	and	CCONJ
ftr-360	320	2	one	one	PRON
ftr-360	320	3	may	may	AUX
ftr-360	320	4	say	say	VERB
ftr-360	320	5	that	that	SCONJ
ftr-360	320	6	“	"	PUNCT
ftr-360	320	7	the	the	DET
ftr-360	320	8	tax	tax	NOUN
ftr-360	320	9	law	law	NOUN
ftr-360	320	10	requires	require	VERB
ftr-360	320	11	that	that	SCONJ
ftr-360	320	12	a	a	DET
ftr-360	320	13	deduction	deduction	NOUN
ftr-360	320	14	be	be	AUX
ftr-360	320	15	deferred	defer	VERB
ftr-360	320	16	until	until	SCONJ
ftr-360	320	17	‘	'	PUNCT
ftr-360	320	18	all	all	DET
ftr-360	320	19	the	the	DET
ftr-360	320	20	events	event	NOUN
ftr-360	320	21	’	'	PUNCT
ftr-360	320	22	have	have	AUX
ftr-360	320	23	occurred	occur	VERB
ftr-360	320	24	that	that	PRON
ftr-360	320	25	will	will	AUX
ftr-360	320	26	make	make	VERB
ftr-360	320	27	it	it	PRON
ftr-360	320	28	fixed	fix	VERB
ftr-360	320	29	and	and	CCONJ
ftr-360	320	30	certain	certain	ADJ
ftr-360	320	31	.	.	PUNCT
ftr-360	320	32	”	"	PUNCT
ftr-360	321	1	thor	thor	PROPN
ftr-360	321	2	power	power	PROPN
ftr-360	321	3	tool	tool	PROPN
ftr-360	321	4	co.	co.	PROPN
ftr-360	322	1	v.	v.	PROPN
ftr-360	322	2	commissioner	commissioner	PROPN
ftr-360	322	3	,	,	PUNCT
ftr-360	322	4	439	439	NUM
ftr-360	322	5	u.s	u.s	PROPN
ftr-360	322	6	.	.	PROPN
ftr-360	322	7	522	522	NUM
ftr-360	322	8	,	,	PUNCT
ftr-360	322	9	543	543	NUM
ftr-360	322	10	(	(	PUNCT
ftr-360	322	11	1979	1979	NUM
ftr-360	322	12	)	)	PUNCT
ftr-360	322	13	.	.	PUNCT
ftr-360	323	1	i	i	PRON
ftr-360	323	2	d.	d.	PROPN
ftr-360	323	3	74	74	NUM
ftr-360	323	4	.	.	PUNCT
ftr-360	324	1	see	see	VERB
ftr-360	324	2	hallmark	hallmark	ADJ
ftr-360	324	3	cards	card	NOUN
ftr-360	324	4	,	,	PUNCT
ftr-360	324	5	inc	inc	PROPN
ftr-360	324	6	.	.	PROPN
ftr-360	325	1	v.	v.	PROPN
ftr-360	325	2	commissioner	commissioner	PROPN
ftr-360	325	3	,	,	PUNCT
ftr-360	325	4	90	90	NUM
ftr-360	325	5	t.c	t.c	PROPN
ftr-360	325	6	.	.	PROPN
ftr-360	325	7	26	26	NUM
ftr-360	325	8	,	,	PUNCT
ftr-360	325	9	34	34	NUM
ftr-360	325	10	(	(	PUNCT
ftr-360	325	11	1988	1988	NUM
ftr-360	325	12	)	)	PUNCT
ftr-360	325	13	(	(	PUNCT
ftr-360	325	14	“	"	PUNCT
ftr-360	325	15	the	the	DET
ftr-360	325	16	all	all	DET
ftr-360	325	17	-	-	PUNCT
ftr-360	325	18	events	event	NOUN
ftr-360	325	19	test	test	NOUN
ftr-360	325	20	is	be	AUX
ftr-360	325	21	based	base	VERB
ftr-360	325	22	on	on	ADP
ftr-360	325	23	the	the	DET
ftr-360	325	24	existence	existence	NOUN
ftr-360	325	25	or	or	CCONJ
ftr-360	325	26	nonexistence	nonexistence	NOUN
ftr-360	325	27	of	of	ADP
ftr-360	325	28	legal	legal	ADJ
ftr-360	325	29	rights	right	NOUN
ftr-360	325	30	or	or	CCONJ
ftr-360	325	31	obligations	obligation	NOUN
ftr-360	325	32	at	at	ADP
ftr-360	325	33	the	the	DET
ftr-360	325	34	close	close	NOUN
ftr-360	325	35	of	of	ADP
ftr-360	325	36	a	a	DET
ftr-360	325	37	particular	particular	ADJ
ftr-360	325	38	accounting	accounting	NOUN
ftr-360	325	39	period	period	NOUN
ftr-360	325	40	,	,	PUNCT
ftr-360	325	41	not	not	PART
ftr-360	325	42	on	on	ADP
ftr-360	325	43	the	the	DET
ftr-360	325	44	probability	probability	NOUN
ftr-360	325	45	—	—	PUNCT
ftr-360	325	46	or	or	CCONJ
ftr-360	325	47	even	even	ADV
ftr-360	325	48	absolute	absolute	ADJ
ftr-360	325	49	certainty	certainty	NOUN
ftr-360	325	50	—	—	PUNCT
ftr-360	325	51	that	that	SCONJ
ftr-360	325	52	such	such	ADJ
ftr-360	325	53	right	right	NOUN
ftr-360	325	54	or	or	CCONJ
ftr-360	325	55	obligation	obligation	NOUN
ftr-360	325	56	will	will	AUX
ftr-360	325	57	arise	arise	VERB
ftr-360	325	58	at	at	ADP
ftr-360	325	59	some	some	DET
ftr-360	325	60	point	point	NOUN
ftr-360	325	61	in	in	ADP
ftr-360	325	62	the	the	DET
ftr-360	325	63	future	future	NOUN
ftr-360	325	64	.	.	PUNCT
ftr-360	325	65	”	"	PUNCT
ftr-360	325	66	)	)	PUNCT
ftr-360	326	1	(	(	PUNCT
ftr-360	326	2	citing	cite	VERB
ftr-360	326	3	united	united	PROPN
ftr-360	326	4	states	states	PROPN
ftr-360	326	5	v.	v.	ADP
ftr-360	326	6	general	general	PROPN
ftr-360	326	7	dynamics	dynamics	PROPN
ftr-360	326	8	corp	corp	PROPN
ftr-360	326	9	.	.	PROPN
ftr-360	326	10	,	,	PUNCT
ftr-360	326	11	481	481	NUM
ftr-360	326	12	u.s	u.s	PROPN
ftr-360	326	13	.	.	PROPN
ftr-360	326	14	239	239	NUM
ftr-360	326	15	(	(	PUNCT
ftr-360	326	16	1987	1987	NUM
ftr-360	326	17	)	)	PUNCT
ftr-360	326	18	,	,	PUNCT
ftr-360	326	19	and	and	CCONJ
ftr-360	326	20	brown	brown	ADJ
ftr-360	326	21	v.	v.	ADP
ftr-360	326	22	helvering	helvering	NOUN
ftr-360	326	23	,	,	PUNCT
ftr-360	326	24	291	291	NUM
ftr-360	326	25	u.s	u.s	PROPN
ftr-360	326	26	.	.	PROPN
ftr-360	326	27	193	193	NUM
ftr-360	326	28	(	(	PUNCT
ftr-360	326	29	1934	1934	NUM
ftr-360	326	30	)	)	PUNCT
ftr-360	326	31	)	)	PUNCT
ftr-360	326	32	.	.	PUNCT
ftr-360	327	1	75	75	NUM
ftr-360	327	2	.	.	PUNCT
ftr-360	328	1	see	see	VERB
ftr-360	328	2	consolidated	consolidated	PROPN
ftr-360	328	3	edison	edison	PROPN
ftr-360	328	4	,	,	PUNCT
ftr-360	328	5	366	366	NUM
ftr-360	328	6	u.s	u.s	PROPN
ftr-360	328	7	.	.	PROPN
ftr-360	328	8	at	at	ADP
ftr-360	328	9	385	385	NUM
ftr-360	328	10	.	.	PUNCT
ftr-360	329	1	76	76	NUM
ftr-360	329	2	.	.	PUNCT
ftr-360	330	1	see	see	VERB
ftr-360	330	2	exxon	exxon	PROPN
ftr-360	330	3	mobile	mobile	PROPN
ftr-360	330	4	corp	corp	PROPN
ftr-360	330	5	.	.	PROPN
ftr-360	331	1	v.	v.	PROPN
ftr-360	331	2	commissioner	commissioner	PROPN
ftr-360	331	3	,	,	PUNCT
ftr-360	331	4	114	114	NUM
ftr-360	331	5	t.c	t.c	PROPN
ftr-360	331	6	.	.	PROPN
ftr-360	331	7	293	293	NUM
ftr-360	331	8	,	,	PUNCT
ftr-360	331	9	314	314	NUM
ftr-360	331	10	(	(	PUNCT
ftr-360	331	11	2000	2000	NUM
ftr-360	331	12	)	)	PUNCT
ftr-360	331	13	.	.	PUNCT
ftr-360	332	1	476	476	NUM
ftr-360	332	2	florida	florida	PROPN
ftr-360	332	3	tax	tax	NOUN
ftr-360	332	4	review	review	NOUN
ftr-360	332	5	[	[	X
ftr-360	332	6	vol	vol	NOUN
ftr-360	332	7	.	.	PUNCT
ftr-360	333	1	10:7	10:7	NUM
ftr-360	333	2	ministerial	ministerial	ADJ
ftr-360	333	3	acts	act	NOUN
ftr-360	333	4	,	,	PUNCT
ftr-360	333	5	such	such	ADJ
ftr-360	333	6	as	as	ADP
ftr-360	333	7	certain	certain	ADJ
ftr-360	333	8	required	require	VERB
ftr-360	333	9	approvals	approval	NOUN
ftr-360	333	10	or	or	CCONJ
ftr-360	333	11	computations	computation	NOUN
ftr-360	333	12	,	,	PUNCT
ftr-360	333	13	as	as	ADP
ftr-360	333	14	conditions.77	conditions.77	ADV
ftr-360	333	15	however	however	ADV
ftr-360	333	16	the	the	DET
ftr-360	333	17	courts	court	NOUN
ftr-360	333	18	have	have	AUX
ftr-360	333	19	considered	consider	VERB
ftr-360	333	20	the	the	DET
ftr-360	333	21	nonperformance	nonperformance	NOUN
ftr-360	333	22	of	of	ADP
ftr-360	333	23	the	the	DET
ftr-360	333	24	required	require	VERB
ftr-360	333	25	acts	act	NOUN
ftr-360	333	26	too	too	ADV
ftr-360	333	27	insubstantial	insubstantial	ADJ
ftr-360	333	28	to	to	PART
ftr-360	333	29	prevent	prevent	VERB
ftr-360	333	30	the	the	DET
ftr-360	333	31	fixing	fixing	NOUN
ftr-360	333	32	of	of	ADP
ftr-360	333	33	rights	right	NOUN
ftr-360	333	34	or	or	CCONJ
ftr-360	333	35	liabilities	liability	NOUN
ftr-360	333	36	under	under	ADP
ftr-360	333	37	the	the	DET
ftr-360	333	38	all	all	DET
ftr-360	333	39	events	event	NOUN
ftr-360	333	40	tests.78	tests.78	VERB
ftr-360	333	41	the	the	DET
ftr-360	333	42	reference	reference	NOUN
ftr-360	333	43	to	to	ADP
ftr-360	333	44	“	"	PUNCT
ftr-360	333	45	all	all	DET
ftr-360	333	46	events	event	NOUN
ftr-360	333	47	”	"	PUNCT
ftr-360	333	48	in	in	ADP
ftr-360	333	49	the	the	DET
ftr-360	333	50	tests	test	NOUN
ftr-360	333	51	thus	thus	ADV
ftr-360	333	52	essentially	essentially	ADV
ftr-360	333	53	became	became	AUX
ftr-360	333	54	understood	understand	VERB
ftr-360	333	55	to	to	PART
ftr-360	333	56	mean	mean	VERB
ftr-360	333	57	all	all	DET
ftr-360	333	58	events	event	NOUN
ftr-360	333	59	other	other	ADJ
ftr-360	333	60	than	than	ADP
ftr-360	333	61	the	the	DET
ftr-360	333	62	performance	performance	NOUN
ftr-360	333	63	of	of	ADP
ftr-360	333	64	ministerial	ministerial	ADJ
ftr-360	333	65	acts	act	NOUN
ftr-360	333	66	.	.	PUNCT
ftr-360	334	1	courts	court	NOUN
ftr-360	334	2	have	have	AUX
ftr-360	334	3	accommodated	accommodate	VERB
ftr-360	334	4	the	the	DET
ftr-360	334	5	nonperformance	nonperformance	NOUN
ftr-360	334	6	of	of	ADP
ftr-360	334	7	ministerial	ministerial	ADJ
ftr-360	334	8	acts	act	NOUN
ftr-360	334	9	in	in	ADP
ftr-360	334	10	applying	apply	VERB
ftr-360	334	11	the	the	DET
ftr-360	334	12	all	all	DET
ftr-360	334	13	events	event	NOUN
ftr-360	334	14	tests	test	NOUN
ftr-360	334	15	with	with	ADP
ftr-360	334	16	little	little	ADJ
ftr-360	334	17	explanation	explanation	NOUN
ftr-360	334	18	.	.	PUNCT
ftr-360	335	1	their	their	PRON
ftr-360	335	2	opinions	opinion	NOUN
ftr-360	335	3	occasionally	occasionally	ADV
ftr-360	335	4	mentioned	mention	VERB
ftr-360	335	5	that	that	SCONJ
ftr-360	335	6	the	the	DET
ftr-360	335	7	ministerial	ministerial	ADJ
ftr-360	335	8	acts	act	NOUN
ftr-360	335	9	did	do	AUX
ftr-360	335	10	not	not	PART
ftr-360	335	11	go	go	VERB
ftr-360	335	12	to	to	ADP
ftr-360	335	13	the	the	DET
ftr-360	335	14	substance	substance	NOUN
ftr-360	335	15	of	of	ADP
ftr-360	335	16	the	the	DET
ftr-360	335	17	agreements	agreement	NOUN
ftr-360	335	18	and	and	CCONJ
ftr-360	335	19	,	,	PUNCT
ftr-360	335	20	as	as	ADP
ftr-360	335	21	such	such	ADJ
ftr-360	335	22	,	,	PUNCT
ftr-360	335	23	their	their	PRON
ftr-360	335	24	nonperformance	nonperformance	NOUN
ftr-360	335	25	apparently	apparently	ADV
ftr-360	335	26	could	could	AUX
ftr-360	335	27	not	not	PART
ftr-360	335	28	preclude	preclude	VERB
ftr-360	335	29	a	a	DET
ftr-360	335	30	finding	finding	NOUN
ftr-360	335	31	of	of	ADP
ftr-360	335	32	fixed	fix	VERB
ftr-360	335	33	rights	right	NOUN
ftr-360	335	34	or	or	CCONJ
ftr-360	335	35	liabilities.79	liabilities.79	NOUN
ftr-360	335	36	in	in	ADP
ftr-360	335	37	some	some	DET
ftr-360	335	38	instances	instance	NOUN
ftr-360	335	39	,	,	PUNCT
ftr-360	335	40	courts	court	NOUN
ftr-360	335	41	summarily	summarily	ADV
ftr-360	335	42	concluded	conclude	VERB
ftr-360	335	43	that	that	SCONJ
ftr-360	335	44	the	the	DET
ftr-360	335	45	acts	act	NOUN
ftr-360	335	46	were	be	AUX
ftr-360	335	47	associated	associate	VERB
ftr-360	335	48	with	with	ADP
ftr-360	335	49	collection	collection	NOUN
ftr-360	335	50	procedures	procedure	NOUN
ftr-360	335	51	rather	rather	ADV
ftr-360	335	52	than	than	ADP
ftr-360	335	53	events	event	NOUN
ftr-360	335	54	that	that	PRON
ftr-360	335	55	fixed	fix	VERB
ftr-360	335	56	the	the	DET
ftr-360	335	57	rights	right	NOUN
ftr-360	335	58	or	or	CCONJ
ftr-360	335	59	liabilities	liability	NOUN
ftr-360	335	60	for	for	ADP
ftr-360	335	61	the	the	DET
ftr-360	335	62	amounts	amount	NOUN
ftr-360	335	63	subject	subject	ADJ
ftr-360	335	64	to	to	ADP
ftr-360	335	65	collection.80	collection.80	PROPN
ftr-360	335	66	but	but	CCONJ
ftr-360	335	67	the	the	DET
ftr-360	335	68	courts	court	NOUN
ftr-360	335	69	did	do	AUX
ftr-360	335	70	not	not	PART
ftr-360	335	71	disclose	disclose	VERB
ftr-360	335	72	why	why	SCONJ
ftr-360	335	73	the	the	DET
ftr-360	335	74	otherwise	otherwise	ADV
ftr-360	335	75	exacting	exact	VERB
ftr-360	335	76	tests	test	NOUN
ftr-360	335	77	accepted	accept	VERB
ftr-360	335	78	something	something	PRON
ftr-360	335	79	less	less	ADJ
ftr-360	335	80	than	than	ADP
ftr-360	335	81	the	the	DET
ftr-360	335	82	occurrence	occurrence	NOUN
ftr-360	335	83	of	of	ADP
ftr-360	335	84	all	all	DET
ftr-360	335	85	events	event	NOUN
ftr-360	335	86	.	.	PUNCT
ftr-360	336	1	dally	dally	ADV
ftr-360	336	2	v.	v.	ADP
ftr-360	336	3	commissioner81	commissioner81	PROPN
ftr-360	336	4	provides	provide	VERB
ftr-360	336	5	a	a	DET
ftr-360	336	6	good	good	ADJ
ftr-360	336	7	example	example	NOUN
ftr-360	336	8	of	of	ADP
ftr-360	336	9	this	this	DET
ftr-360	336	10	unexplained	unexplained	ADJ
ftr-360	336	11	accommodation	accommodation	NOUN
ftr-360	336	12	for	for	ADP
ftr-360	336	13	ministerial	ministerial	ADJ
ftr-360	336	14	acts	act	NOUN
ftr-360	336	15	.	.	PUNCT
ftr-360	337	1	the	the	DET
ftr-360	337	2	dally	dally	PROPN
ftr-360	337	3	court	court	NOUN
ftr-360	337	4	considered	consider	VERB
ftr-360	337	5	a	a	DET
ftr-360	337	6	seller	seller	NOUN
ftr-360	337	7	’s	’s	PART
ftr-360	337	8	right	right	NOUN
ftr-360	337	9	to	to	PART
ftr-360	337	10	income	income	VERB
ftr-360	337	11	under	under	ADP
ftr-360	337	12	a	a	DET
ftr-360	337	13	single	single	ADJ
ftr-360	337	14	contract	contract	NOUN
ftr-360	337	15	clause	clause	NOUN
ftr-360	337	16	that	that	PRON
ftr-360	337	17	provided	provide	VERB
ftr-360	337	18	for	for	ADP
ftr-360	337	19	payment	payment	NOUN
ftr-360	337	20	of	of	ADP
ftr-360	337	21	90	90	NUM
ftr-360	337	22	percent	percent	NOUN
ftr-360	337	23	of	of	ADP
ftr-360	337	24	a	a	DET
ftr-360	337	25	purchase	purchase	NOUN
ftr-360	337	26	price	price	NOUN
ftr-360	337	27	“	"	PUNCT
ftr-360	337	28	upon	upon	SCONJ
ftr-360	337	29	submission	submission	NOUN
ftr-360	337	30	of	of	ADP
ftr-360	337	31	properly	properly	ADV
ftr-360	337	32	77	77	NUM
ftr-360	337	33	.	.	PUNCT
ftr-360	338	1	see	see	VERB
ftr-360	338	2	dally	dally	ADV
ftr-360	338	3	v.	v.	ADP
ftr-360	338	4	commissioner	commissioner	NOUN
ftr-360	338	5	,	,	PUNCT
ftr-360	338	6	227	227	NUM
ftr-360	338	7	f.2d	f.2d	ADP
ftr-360	338	8	724	724	NUM
ftr-360	338	9	,	,	PUNCT
ftr-360	338	10	727	727	NUM
ftr-360	338	11	(	(	PUNCT
ftr-360	338	12	9th	9th	ADJ
ftr-360	338	13	cir	cir	NOUN
ftr-360	338	14	.	.	PROPN
ftr-360	338	15	1955	1955	NUM
ftr-360	338	16	)	)	PUNCT
ftr-360	338	17	(	(	PUNCT
ftr-360	338	18	describing	describe	VERB
ftr-360	338	19	acts	act	NOUN
ftr-360	338	20	as	as	ADP
ftr-360	338	21	“	"	PUNCT
ftr-360	338	22	necessary	necessary	ADJ
ftr-360	338	23	in	in	ADP
ftr-360	338	24	order	order	NOUN
ftr-360	338	25	to	to	PART
ftr-360	338	26	make	make	VERB
ftr-360	338	27	the	the	DET
ftr-360	338	28	collection	collection	NOUN
ftr-360	338	29	”	"	PUNCT
ftr-360	338	30	)	)	PUNCT
ftr-360	338	31	;	;	PUNCT
ftr-360	338	32	charles	charles	PROPN
ftr-360	338	33	schwab	schwab	PROPN
ftr-360	338	34	corp	corp	PROPN
ftr-360	338	35	.	.	PROPN
ftr-360	339	1	v.	v.	PROPN
ftr-360	339	2	commissioner	commissioner	PROPN
ftr-360	339	3	,	,	PUNCT
ftr-360	339	4	107	107	NUM
ftr-360	339	5	t.c	t.c	PROPN
ftr-360	339	6	.	.	PROPN
ftr-360	339	7	282	282	NUM
ftr-360	339	8	,	,	PUNCT
ftr-360	339	9	293	293	NUM
ftr-360	339	10	-	-	SYM
ftr-360	339	11	94	94	NUM
ftr-360	339	12	(	(	PUNCT
ftr-360	339	13	1996	1996	NUM
ftr-360	339	14	)	)	PUNCT
ftr-360	339	15	(	(	PUNCT
ftr-360	339	16	indicating	indicate	VERB
ftr-360	339	17	that	that	SCONJ
ftr-360	339	18	ministerial	ministerial	ADJ
ftr-360	339	19	acts	act	NOUN
ftr-360	339	20	might	might	AUX
ftr-360	339	21	function	function	VERB
ftr-360	339	22	as	as	ADP
ftr-360	339	23	conditions	condition	NOUN
ftr-360	339	24	subsequent	subsequent	ADJ
ftr-360	339	25	)	)	PUNCT
ftr-360	339	26	,	,	PUNCT
ftr-360	339	27	aff’d	aff’d	VERB
ftr-360	339	28	without	without	ADP
ftr-360	339	29	opinion	opinion	NOUN
ftr-360	339	30	,	,	PUNCT
ftr-360	339	31	161	161	NUM
ftr-360	339	32	f.3d	f.3d	NUM
ftr-360	339	33	1231	1231	NUM
ftr-360	339	34	(	(	PUNCT
ftr-360	339	35	9th	9th	ADJ
ftr-360	339	36	cir	cir	NOUN
ftr-360	339	37	.	.	PUNCT
ftr-360	339	38	1998	1998	NUM
ftr-360	339	39	)	)	PUNCT
ftr-360	339	40	;	;	PUNCT
ftr-360	340	1	cf	cf	X
ftr-360	340	2	.	.	PUNCT
ftr-360	341	1	h.j	h.j	PROPN
ftr-360	341	2	.	.	PROPN
ftr-360	341	3	heinz	heinz	PROPN
ftr-360	341	4	co.	co.	PROPN
ftr-360	341	5	v.	v.	ADP
ftr-360	341	6	granger	granger	PROPN
ftr-360	341	7	,	,	PUNCT
ftr-360	341	8	147	147	NUM
ftr-360	341	9	f.	f.	PROPN
ftr-360	341	10	supp	supp	PROPN
ftr-360	341	11	.	.	PUNCT
ftr-360	342	1	664	664	NUM
ftr-360	342	2	,	,	PUNCT
ftr-360	342	3	670	670	NUM
ftr-360	342	4	(	(	PUNCT
ftr-360	342	5	w.d	w.d	PROPN
ftr-360	342	6	.	.	PROPN
ftr-360	342	7	penn	penn	PROPN
ftr-360	342	8	.	.	PROPN
ftr-360	342	9	1956	1956	NUM
ftr-360	342	10	)	)	PUNCT
ftr-360	342	11	(	(	PUNCT
ftr-360	342	12	“	"	PUNCT
ftr-360	342	13	payment	payment	NOUN
ftr-360	342	14	was	be	AUX
ftr-360	342	15	expressly	expressly	ADV
ftr-360	342	16	made	make	VERB
ftr-360	342	17	‘	'	PUNCT
ftr-360	342	18	subject	subject	ADJ
ftr-360	342	19	to	to	ADP
ftr-360	342	20	the	the	DET
ftr-360	342	21	terms	term	NOUN
ftr-360	342	22	and	and	CCONJ
ftr-360	342	23	conditions	condition	NOUN
ftr-360	342	24	’	'	PUNCT
ftr-360	342	25	applicable	applicable	ADJ
ftr-360	342	26	to	to	ADP
ftr-360	342	27	the	the	DET
ftr-360	342	28	contracts	contract	NOUN
ftr-360	342	29	and	and	CCONJ
ftr-360	342	30	it	it	PRON
ftr-360	342	31	is	be	AUX
ftr-360	342	32	evident	evident	ADJ
ftr-360	342	33	that	that	SCONJ
ftr-360	342	34	those	those	DET
ftr-360	342	35	terms	term	NOUN
ftr-360	342	36	and	and	CCONJ
ftr-360	342	37	conditions	condition	NOUN
ftr-360	342	38	included	include	VERB
ftr-360	342	39	more	more	ADJ
ftr-360	342	40	than	than	ADP
ftr-360	342	41	the	the	DET
ftr-360	342	42	making	making	NOUN
ftr-360	342	43	of	of	ADP
ftr-360	342	44	eligible	eligible	ADJ
ftr-360	342	45	sales	sale	NOUN
ftr-360	342	46	.	.	PUNCT
ftr-360	342	47	”	"	PUNCT
ftr-360	342	48	)	)	PUNCT
ftr-360	343	1	;	;	PUNCT
ftr-360	343	2	irs	irs	PROPN
ftr-360	343	3	priv	priv	PROPN
ftr-360	343	4	.	.	PUNCT
ftr-360	344	1	ltr	ltr	PROPN
ftr-360	344	2	.	.	PUNCT
ftr-360	345	1	rul	rul	PROPN
ftr-360	345	2	.	.	PUNCT
ftr-360	346	1	81	81	NUM
ftr-360	346	2	-	-	SYM
ftr-360	346	3	29	29	NUM
ftr-360	346	4	-	-	SYM
ftr-360	346	5	114	114	NUM
ftr-360	346	6	(	(	PUNCT
ftr-360	346	7	apr	apr	PROPN
ftr-360	346	8	.	.	PROPN
ftr-360	346	9	27	27	NUM
ftr-360	346	10	,	,	PUNCT
ftr-360	346	11	1981	1981	NUM
ftr-360	346	12	)	)	PUNCT
ftr-360	346	13	(	(	PUNCT
ftr-360	346	14	noting	note	VERB
ftr-360	346	15	that	that	SCONJ
ftr-360	346	16	“	"	PUNCT
ftr-360	346	17	[	[	PUNCT
ftr-360	346	18	m]inisterial	m]inisterial	ADJ
ftr-360	346	19	functions	function	NOUN
ftr-360	346	20	are	be	AUX
ftr-360	346	21	not	not	PART
ftr-360	346	22	substantial	substantial	ADJ
ftr-360	346	23	conditions	condition	NOUN
ftr-360	346	24	”	"	PUNCT
ftr-360	346	25	)	)	PUNCT
ftr-360	346	26	.	.	PUNCT
ftr-360	347	1	78	78	NUM
ftr-360	347	2	.	.	PUNCT
ftr-360	348	1	see	see	VERB
ftr-360	348	2	,	,	PUNCT
ftr-360	348	3	e.g.	e.g.	ADV
ftr-360	348	4	,	,	PUNCT
ftr-360	348	5	charles	charles	PROPN
ftr-360	348	6	baloian	baloian	PROPN
ftr-360	348	7	co.	co.	PROPN
ftr-360	348	8	v.	v.	PROPN
ftr-360	348	9	commissioner	commissioner	PROPN
ftr-360	348	10	,	,	PUNCT
ftr-360	348	11	68	68	NUM
ftr-360	348	12	t.c	t.c	PROPN
ftr-360	348	13	.	.	PROPN
ftr-360	348	14	620	620	NUM
ftr-360	348	15	,	,	PUNCT
ftr-360	348	16	627	627	NUM
ftr-360	348	17	(	(	PUNCT
ftr-360	348	18	1977	1977	NUM
ftr-360	348	19	)	)	PUNCT
ftr-360	348	20	(	(	PUNCT
ftr-360	348	21	distinguishing	distinguish	VERB
ftr-360	348	22	the	the	DET
ftr-360	348	23	subsequent	subsequent	ADJ
ftr-360	348	24	approval	approval	NOUN
ftr-360	348	25	of	of	ADP
ftr-360	348	26	a	a	DET
ftr-360	348	27	claim	claim	NOUN
ftr-360	348	28	from	from	ADP
ftr-360	348	29	the	the	DET
ftr-360	348	30	prior	prior	ADJ
ftr-360	348	31	“	"	PUNCT
ftr-360	348	32	primary	primary	ADJ
ftr-360	348	33	substantive	substantive	ADJ
ftr-360	348	34	considerations	consideration	NOUN
ftr-360	348	35	and	and	CCONJ
ftr-360	348	36	decisions	decision	NOUN
ftr-360	348	37	”	"	PUNCT
ftr-360	348	38	that	that	PRON
ftr-360	348	39	fixed	fix	VERB
ftr-360	348	40	a	a	DET
ftr-360	348	41	right	right	NOUN
ftr-360	348	42	to	to	ADP
ftr-360	348	43	payment	payment	NOUN
ftr-360	348	44	)	)	PUNCT
ftr-360	348	45	,	,	PUNCT
ftr-360	348	46	nonacq	nonacq	PROPN
ftr-360	348	47	.	.	PROPN
ftr-360	348	48	,	,	PUNCT
ftr-360	348	49	1978	1978	NUM
ftr-360	348	50	-	-	SYM
ftr-360	348	51	2	2	NUM
ftr-360	348	52	c.b	c.b	PROPN
ftr-360	348	53	.	.	PROPN
ftr-360	348	54	3	3	NUM
ftr-360	348	55	.	.	X
ftr-360	348	56	79	79	NUM
ftr-360	348	57	.	.	PUNCT
ftr-360	349	1	see	see	VERB
ftr-360	349	2	hallmark	hallmark	ADJ
ftr-360	349	3	cards	card	NOUN
ftr-360	349	4	,	,	PUNCT
ftr-360	349	5	90	90	NUM
ftr-360	349	6	t.c	t.c	PROPN
ftr-360	349	7	.	.	PUNCT
ftr-360	350	1	at	at	ADP
ftr-360	350	2	33	33	NUM
ftr-360	350	3	(	(	PUNCT
ftr-360	350	4	“	"	PUNCT
ftr-360	350	5	far	far	ADV
ftr-360	350	6	from	from	ADP
ftr-360	350	7	being	be	AUX
ftr-360	350	8	a	a	DET
ftr-360	350	9	ministerial	ministerial	ADJ
ftr-360	350	10	act	act	NOUN
ftr-360	350	11	,	,	PUNCT
ftr-360	350	12	the	the	DET
ftr-360	350	13	passage	passage	NOUN
ftr-360	350	14	of	of	ADP
ftr-360	350	15	title	title	NOUN
ftr-360	350	16	and	and	CCONJ
ftr-360	350	17	risk	risk	NOUN
ftr-360	350	18	of	of	ADP
ftr-360	350	19	loss	loss	NOUN
ftr-360	350	20	to	to	ADP
ftr-360	350	21	the	the	DET
ftr-360	350	22	buyer	buyer	NOUN
ftr-360	350	23	constitutes	constitute	VERB
ftr-360	350	24	the	the	DET
ftr-360	350	25	very	very	ADJ
ftr-360	350	26	heart	heart	NOUN
ftr-360	350	27	of	of	ADP
ftr-360	350	28	the	the	DET
ftr-360	350	29	transaction	transaction	NOUN
ftr-360	350	30	and	and	CCONJ
ftr-360	350	31	is	be	AUX
ftr-360	350	32	the	the	DET
ftr-360	350	33	sine	sine	NOUN
ftr-360	350	34	qua	qua	NOUN
ftr-360	350	35	non	non	NOUN
ftr-360	350	36	to	to	PART
ftr-360	350	37	petitioner	petitioner	VERB
ftr-360	350	38	’s	’s	PART
ftr-360	350	39	right	right	NOUN
ftr-360	350	40	to	to	PART
ftr-360	350	41	receive	receive	VERB
ftr-360	350	42	payment	payment	NOUN
ftr-360	350	43	.	.	PUNCT
ftr-360	350	44	”	"	PUNCT
ftr-360	350	45	)	)	PUNCT
ftr-360	350	46	;	;	PUNCT
ftr-360	350	47	see	see	VERB
ftr-360	350	48	also	also	ADV
ftr-360	350	49	charles	charles	PROPN
ftr-360	350	50	schwab	schwab	PROPN
ftr-360	350	51	,	,	PUNCT
ftr-360	350	52	107	107	NUM
ftr-360	350	53	t.c	t.c	PROPN
ftr-360	350	54	.	.	PUNCT
ftr-360	351	1	at	at	ADP
ftr-360	351	2	295	295	NUM
ftr-360	351	3	(	(	PUNCT
ftr-360	351	4	“	"	PUNCT
ftr-360	351	5	[	[	X
ftr-360	351	6	w]e	w]e	NOUN
ftr-360	351	7	can	can	AUX
ftr-360	351	8	not	not	PART
ftr-360	351	9	agree	agree	VERB
ftr-360	351	10	that	that	SCONJ
ftr-360	351	11	ministerial	ministerial	ADJ
ftr-360	351	12	acts	act	NOUN
ftr-360	351	13	.	.	PUNCT
ftr-360	351	14	.	.	PUNCT
ftr-360	352	1	.	.	PUNCT
ftr-360	353	1	are	be	AUX
ftr-360	353	2	converted	convert	VERB
ftr-360	353	3	to	to	ADP
ftr-360	353	4	conditions	condition	NOUN
ftr-360	353	5	precedent	precedent	NOUN
ftr-360	353	6	merely	merely	ADV
ftr-360	353	7	because	because	SCONJ
ftr-360	353	8	they	they	PRON
ftr-360	353	9	may	may	AUX
ftr-360	353	10	comprise	comprise	VERB
ftr-360	353	11	a	a	DET
ftr-360	353	12	significant	significant	ADJ
ftr-360	353	13	percentage	percentage	NOUN
ftr-360	353	14	of	of	ADP
ftr-360	353	15	the	the	DET
ftr-360	353	16	overall	overall	ADJ
ftr-360	353	17	activities	activity	NOUN
ftr-360	353	18	conducted	conduct	VERB
ftr-360	353	19	by	by	ADP
ftr-360	353	20	the	the	DET
ftr-360	353	21	broker	broker	NOUN
ftr-360	353	22	.	.	PUNCT
ftr-360	353	23	”	"	PUNCT
ftr-360	353	24	)	)	PUNCT
ftr-360	353	25	.	.	PUNCT
ftr-360	354	1	80	80	NUM
ftr-360	354	2	.	.	PUNCT
ftr-360	355	1	see	see	VERB
ftr-360	355	2	continental	continental	ADJ
ftr-360	355	3	tie	tie	NOUN
ftr-360	355	4	&	&	CCONJ
ftr-360	355	5	lumber	lumber	PROPN
ftr-360	355	6	co.	co.	PROPN
ftr-360	355	7	v.	v.	ADP
ftr-360	355	8	united	united	PROPN
ftr-360	355	9	states	states	PROPN
ftr-360	355	10	,	,	PUNCT
ftr-360	355	11	286	286	NUM
ftr-360	355	12	u.s	u.s	PROPN
ftr-360	355	13	.	.	PROPN
ftr-360	355	14	290	290	NUM
ftr-360	355	15	,	,	PUNCT
ftr-360	355	16	295	295	NUM
ftr-360	355	17	(	(	PUNCT
ftr-360	355	18	1932	1932	NUM
ftr-360	355	19	)	)	PUNCT
ftr-360	355	20	(	(	PUNCT
ftr-360	355	21	characterizing	characterize	VERB
ftr-360	355	22	an	an	DET
ftr-360	355	23	award	award	NOUN
ftr-360	355	24	by	by	ADP
ftr-360	355	25	a	a	DET
ftr-360	355	26	government	government	NOUN
ftr-360	355	27	agency	agency	NOUN
ftr-360	355	28	as	as	ADP
ftr-360	355	29	a	a	DET
ftr-360	355	30	“	"	PUNCT
ftr-360	355	31	mere	mere	ADJ
ftr-360	355	32	administrative	administrative	ADJ
ftr-360	355	33	procedure	procedure	NOUN
ftr-360	355	34	to	to	PART
ftr-360	355	35	ascertain	ascertain	VERB
ftr-360	355	36	the	the	DET
ftr-360	355	37	amount	amount	NOUN
ftr-360	355	38	to	to	PART
ftr-360	355	39	be	be	AUX
ftr-360	355	40	paid	pay	VERB
ftr-360	355	41	,	,	PUNCT
ftr-360	355	42	”	"	PUNCT
ftr-360	355	43	which	which	PRON
ftr-360	355	44	did	do	AUX
ftr-360	355	45	not	not	PART
ftr-360	355	46	delay	delay	VERB
ftr-360	355	47	the	the	DET
ftr-360	355	48	fixing	fixing	NOUN
ftr-360	355	49	of	of	ADP
ftr-360	355	50	the	the	DET
ftr-360	355	51	right	right	NOUN
ftr-360	355	52	to	to	ADP
ftr-360	355	53	payment	payment	NOUN
ftr-360	355	54	,	,	PUNCT
ftr-360	355	55	despite	despite	SCONJ
ftr-360	355	56	acknowledging	acknowledge	VERB
ftr-360	355	57	that	that	SCONJ
ftr-360	355	58	the	the	DET
ftr-360	355	59	taxpayer	taxpayer	NOUN
ftr-360	355	60	had	have	VERB
ftr-360	355	61	no	no	DET
ftr-360	355	62	vested	vested	ADJ
ftr-360	355	63	right	right	NOUN
ftr-360	355	64	to	to	ADP
ftr-360	355	65	any	any	DET
ftr-360	355	66	amount	amount	NOUN
ftr-360	355	67	and	and	CCONJ
ftr-360	355	68	could	could	AUX
ftr-360	355	69	not	not	PART
ftr-360	355	70	compel	compel	VERB
ftr-360	355	71	payment	payment	NOUN
ftr-360	355	72	prior	prior	ADV
ftr-360	355	73	to	to	ADP
ftr-360	355	74	the	the	DET
ftr-360	355	75	award	award	NOUN
ftr-360	355	76	)	)	PUNCT
ftr-360	355	77	.	.	PUNCT
ftr-360	356	1	81	81	NUM
ftr-360	356	2	.	.	NUM
ftr-360	357	1	227	227	NUM
ftr-360	357	2	f.2d	f.2d	SYM
ftr-360	357	3	724	724	NUM
ftr-360	357	4	(	(	PUNCT
ftr-360	357	5	9th	9th	ADJ
ftr-360	357	6	cir	cir	NOUN
ftr-360	357	7	.	.	PUNCT
ftr-360	357	8	1955	1955	NUM
ftr-360	357	9	)	)	PUNCT
ftr-360	357	10	.	.	PUNCT
ftr-360	358	1	2010	2010	NUM
ftr-360	358	2	]	]	PUNCT
ftr-360	358	3	just	just	ADV
ftr-360	358	4	enough	enough	ADV
ftr-360	358	5	:	:	PUNCT
ftr-360	358	6	substantial	substantial	ADJ
ftr-360	358	7	performance	performance	NOUN
ftr-360	358	8	,	,	PUNCT
ftr-360	358	9	ministerial	ministerial	ADJ
ftr-360	358	10	acts	act	VERB
ftr-360	358	11	477	477	NUM
ftr-360	358	12	certified	certify	VERB
ftr-360	358	13	invoices	invoice	NOUN
ftr-360	358	14	”	"	PUNCT
ftr-360	358	15	for	for	ADP
ftr-360	358	16	delivered	deliver	VERB
ftr-360	358	17	articles	article	NOUN
ftr-360	358	18	and	and	CCONJ
ftr-360	358	19	10	10	NUM
ftr-360	358	20	percent	percent	NOUN
ftr-360	358	21	of	of	ADP
ftr-360	358	22	the	the	DET
ftr-360	358	23	purchase	purchase	NOUN
ftr-360	358	24	price	price	NOUN
ftr-360	358	25	upon	upon	SCONJ
ftr-360	358	26	final	final	ADJ
ftr-360	358	27	acceptance	acceptance	NOUN
ftr-360	358	28	of	of	ADP
ftr-360	358	29	all	all	DET
ftr-360	358	30	articles	article	NOUN
ftr-360	358	31	by	by	ADP
ftr-360	358	32	the	the	DET
ftr-360	358	33	buyer.82	buyer.82	NOUN
ftr-360	358	34	although	although	SCONJ
ftr-360	358	35	the	the	DET
ftr-360	358	36	court	court	NOUN
ftr-360	358	37	did	do	AUX
ftr-360	358	38	not	not	PART
ftr-360	358	39	question	question	VERB
ftr-360	358	40	that	that	SCONJ
ftr-360	358	41	the	the	DET
ftr-360	358	42	seller	seller	NOUN
ftr-360	358	43	lacked	lack	VERB
ftr-360	358	44	a	a	DET
ftr-360	358	45	fixed	fix	VERB
ftr-360	358	46	right	right	NOUN
ftr-360	358	47	to	to	PART
ftr-360	358	48	10	10	NUM
ftr-360	358	49	percent	percent	NOUN
ftr-360	358	50	of	of	ADP
ftr-360	358	51	the	the	DET
ftr-360	358	52	purchase	purchase	NOUN
ftr-360	358	53	price	price	NOUN
ftr-360	358	54	before	before	ADP
ftr-360	358	55	final	final	ADJ
ftr-360	358	56	acceptance	acceptance	NOUN
ftr-360	358	57	,	,	PUNCT
ftr-360	358	58	the	the	DET
ftr-360	358	59	court	court	NOUN
ftr-360	358	60	found	find	VERB
ftr-360	358	61	that	that	SCONJ
ftr-360	358	62	the	the	DET
ftr-360	358	63	seller	seller	NOUN
ftr-360	358	64	had	have	VERB
ftr-360	358	65	a	a	DET
ftr-360	358	66	fixed	fix	VERB
ftr-360	358	67	right	right	NOUN
ftr-360	358	68	to	to	PART
ftr-360	358	69	90	90	NUM
ftr-360	358	70	percent	percent	NOUN
ftr-360	358	71	of	of	ADP
ftr-360	358	72	the	the	DET
ftr-360	358	73	purchase	purchase	NOUN
ftr-360	358	74	price	price	NOUN
ftr-360	358	75	in	in	ADP
ftr-360	358	76	the	the	DET
ftr-360	358	77	year	year	NOUN
ftr-360	358	78	of	of	ADP
ftr-360	358	79	delivery	delivery	NOUN
ftr-360	358	80	despite	despite	SCONJ
ftr-360	358	81	the	the	DET
ftr-360	358	82	fact	fact	NOUN
ftr-360	358	83	that	that	SCONJ
ftr-360	358	84	the	the	DET
ftr-360	358	85	required	required	ADJ
ftr-360	358	86	certification	certification	NOUN
ftr-360	358	87	was	be	AUX
ftr-360	358	88	not	not	PART
ftr-360	358	89	submitted	submit	VERB
ftr-360	358	90	before	before	ADP
ftr-360	358	91	year	year	NOUN
ftr-360	358	92	end.83	end.83	PROPN
ftr-360	358	93	the	the	DET
ftr-360	358	94	opinion	opinion	NOUN
ftr-360	358	95	summarily	summarily	ADV
ftr-360	358	96	concluded	conclude	VERB
ftr-360	358	97	that	that	SCONJ
ftr-360	358	98	the	the	DET
ftr-360	358	99	seller	seller	NOUN
ftr-360	358	100	must	must	AUX
ftr-360	358	101	accrue	accrue	VERB
ftr-360	358	102	90	90	NUM
ftr-360	358	103	percent	percent	NOUN
ftr-360	358	104	of	of	ADP
ftr-360	358	105	the	the	DET
ftr-360	358	106	payment	payment	NOUN
ftr-360	358	107	as	as	ADP
ftr-360	358	108	income	income	NOUN
ftr-360	358	109	because	because	SCONJ
ftr-360	358	110	it	it	PRON
ftr-360	358	111	was	be	AUX
ftr-360	358	112	earned	earn	VERB
ftr-360	358	113	,	,	PUNCT
ftr-360	358	114	even	even	ADV
ftr-360	358	115	if	if	SCONJ
ftr-360	358	116	the	the	DET
ftr-360	358	117	amount	amount	NOUN
ftr-360	358	118	was	be	AUX
ftr-360	358	119	uncollectible	uncollectible	ADJ
ftr-360	358	120	due	due	ADP
ftr-360	358	121	to	to	ADP
ftr-360	358	122	the	the	DET
ftr-360	358	123	nonoccurrence	nonoccurrence	NOUN
ftr-360	358	124	of	of	ADP
ftr-360	358	125	the	the	DET
ftr-360	358	126	mechanical	mechanical	ADJ
ftr-360	358	127	act	act	NOUN
ftr-360	358	128	of	of	ADP
ftr-360	358	129	certifying	certify	VERB
ftr-360	358	130	performance.84	performance.84	PROPN
ftr-360	358	131	neither	neither	CCONJ
ftr-360	358	132	the	the	DET
ftr-360	358	133	dally	dally	ADJ
ftr-360	358	134	opinion	opinion	NOUN
ftr-360	358	135	nor	nor	CCONJ
ftr-360	358	136	other	other	ADJ
ftr-360	358	137	court	court	NOUN
ftr-360	358	138	decisions	decision	NOUN
ftr-360	358	139	following	follow	VERB
ftr-360	358	140	dally	dally	ADV
ftr-360	358	141	gave	give	VERB
ftr-360	358	142	any	any	DET
ftr-360	358	143	meaningful	meaningful	ADJ
ftr-360	358	144	explanation	explanation	NOUN
ftr-360	358	145	about	about	ADP
ftr-360	358	146	why	why	SCONJ
ftr-360	358	147	the	the	DET
ftr-360	358	148	certification	certification	NOUN
ftr-360	358	149	,	,	PUNCT
ftr-360	358	150	as	as	SCONJ
ftr-360	358	151	required	require	VERB
ftr-360	358	152	by	by	ADP
ftr-360	358	153	the	the	DET
ftr-360	358	154	contract	contract	NOUN
ftr-360	358	155	,	,	PUNCT
ftr-360	358	156	was	be	AUX
ftr-360	358	157	not	not	PART
ftr-360	358	158	a	a	DET
ftr-360	358	159	condition	condition	NOUN
ftr-360	358	160	precedent	precedent	NOUN
ftr-360	358	161	to	to	ADP
ftr-360	358	162	the	the	DET
ftr-360	358	163	right	right	NOUN
ftr-360	358	164	to	to	PART
ftr-360	358	165	receive	receive	VERB
ftr-360	358	166	90	90	NUM
ftr-360	358	167	percent	percent	NOUN
ftr-360	358	168	of	of	ADP
ftr-360	358	169	the	the	DET
ftr-360	358	170	purchase	purchase	NOUN
ftr-360	358	171	price	price	NOUN
ftr-360	358	172	whereas	whereas	SCONJ
ftr-360	358	173	the	the	DET
ftr-360	358	174	required	require	VERB
ftr-360	358	175	final	final	ADJ
ftr-360	358	176	approval	approval	NOUN
ftr-360	358	177	was	be	AUX
ftr-360	358	178	a	a	DET
ftr-360	358	179	condition	condition	NOUN
ftr-360	358	180	precedent	precedent	NOUN
ftr-360	358	181	to	to	ADP
ftr-360	358	182	the	the	DET
ftr-360	358	183	right	right	NOUN
ftr-360	358	184	to	to	PART
ftr-360	358	185	receive	receive	VERB
ftr-360	358	186	the	the	DET
ftr-360	358	187	remaining	remain	VERB
ftr-360	358	188	amount	amount	NOUN
ftr-360	358	189	.	.	PUNCT
ftr-360	359	1	because	because	SCONJ
ftr-360	359	2	courts	court	NOUN
ftr-360	359	3	have	have	AUX
ftr-360	359	4	readily	readily	ADV
ftr-360	359	5	accepted	accept	VERB
ftr-360	359	6	this	this	DET
ftr-360	359	7	anomaly	anomaly	NOUN
ftr-360	359	8	without	without	ADP
ftr-360	359	9	explanation	explanation	NOUN
ftr-360	359	10	,	,	PUNCT
ftr-360	359	11	the	the	DET
ftr-360	359	12	only	only	ADJ
ftr-360	359	13	real	real	ADJ
ftr-360	359	14	insight	insight	NOUN
ftr-360	359	15	about	about	ADP
ftr-360	359	16	it	it	PRON
ftr-360	359	17	comes	come	VERB
ftr-360	359	18	from	from	ADP
ftr-360	359	19	discussions	discussion	NOUN
ftr-360	359	20	about	about	ADP
ftr-360	359	21	whether	whether	SCONJ
ftr-360	359	22	to	to	PART
ftr-360	359	23	characterize	characterize	VERB
ftr-360	359	24	certain	certain	ADJ
ftr-360	359	25	acts	act	NOUN
ftr-360	359	26	as	as	ADP
ftr-360	359	27	ministerial	ministerial	ADJ
ftr-360	359	28	in	in	ADP
ftr-360	359	29	applying	apply	VERB
ftr-360	359	30	the	the	DET
ftr-360	359	31	all	all	DET
ftr-360	359	32	events	event	NOUN
ftr-360	359	33	tests	test	NOUN
ftr-360	359	34	.	.	PUNCT
ftr-360	360	1	for	for	ADP
ftr-360	360	2	example	example	NOUN
ftr-360	360	3	,	,	PUNCT
ftr-360	360	4	the	the	DET
ftr-360	360	5	supreme	supreme	PROPN
ftr-360	360	6	court	court	PROPN
ftr-360	360	7	found	find	VERB
ftr-360	360	8	the	the	DET
ftr-360	360	9	submissions	submission	NOUN
ftr-360	360	10	of	of	ADP
ftr-360	360	11	medical	medical	ADJ
ftr-360	360	12	claim	claim	NOUN
ftr-360	360	13	forms	form	NOUN
ftr-360	360	14	to	to	PART
ftr-360	360	15	represent	represent	VERB
ftr-360	360	16	nonministerial	nonministerial	ADJ
ftr-360	360	17	acts	act	NOUN
ftr-360	360	18	in	in	ADP
ftr-360	360	19	united	united	PROPN
ftr-360	360	20	states	states	PROPN
ftr-360	360	21	v.	v.	ADP
ftr-360	360	22	general	general	ADJ
ftr-360	360	23	dynamics	dynamic	NOUN
ftr-360	360	24	corp.85	corp.85	VERB
ftr-360	360	25	the	the	DET
ftr-360	360	26	taxpayer	taxpayer	NOUN
ftr-360	360	27	in	in	ADP
ftr-360	360	28	general	general	ADJ
ftr-360	360	29	dynamics	dynamic	NOUN
ftr-360	360	30	self	self	NOUN
ftr-360	360	31	insured	insure	VERB
ftr-360	360	32	its	its	PRON
ftr-360	360	33	medical	medical	ADJ
ftr-360	360	34	plans	plan	NOUN
ftr-360	360	35	for	for	ADP
ftr-360	360	36	employees	employee	NOUN
ftr-360	360	37	and	and	CCONJ
ftr-360	360	38	attempted	attempt	VERB
ftr-360	360	39	to	to	PART
ftr-360	360	40	deduct	deduct	VERB
ftr-360	360	41	the	the	DET
ftr-360	360	42	cost	cost	NOUN
ftr-360	360	43	of	of	ADP
ftr-360	360	44	covered	cover	VERB
ftr-360	360	45	medical	medical	ADJ
ftr-360	360	46	services	service	NOUN
ftr-360	360	47	provided	provide	VERB
ftr-360	360	48	to	to	ADP
ftr-360	360	49	its	its	PRON
ftr-360	360	50	employees	employee	NOUN
ftr-360	360	51	by	by	ADP
ftr-360	360	52	year	year	NOUN
ftr-360	360	53	end	end	NOUN
ftr-360	360	54	but	but	CCONJ
ftr-360	360	55	for	for	ADP
ftr-360	360	56	which	which	PRON
ftr-360	360	57	the	the	DET
ftr-360	360	58	employees	employee	NOUN
ftr-360	360	59	had	have	AUX
ftr-360	360	60	not	not	PART
ftr-360	360	61	filed	file	VERB
ftr-360	360	62	the	the	DET
ftr-360	360	63	required	require	VERB
ftr-360	360	64	forms	form	NOUN
ftr-360	360	65	by	by	ADP
ftr-360	360	66	year	year	NOUN
ftr-360	360	67	end.86	end.86	VERB
ftr-360	360	68	such	such	ADJ
ftr-360	360	69	costs	cost	NOUN
ftr-360	360	70	are	be	AUX
ftr-360	360	71	frequently	frequently	ADV
ftr-360	360	72	described	describe	VERB
ftr-360	360	73	as	as	ADP
ftr-360	360	74	being	be	AUX
ftr-360	360	75	incurred	incur	VERB
ftr-360	360	76	but	but	CCONJ
ftr-360	360	77	not	not	PART
ftr-360	360	78	reported	report	VERB
ftr-360	360	79	(	(	PUNCT
ftr-360	360	80	“	"	PUNCT
ftr-360	360	81	ibnr	ibnr	ADJ
ftr-360	360	82	”	"	PUNCT
ftr-360	360	83	)	)	PUNCT
ftr-360	360	84	by	by	ADP
ftr-360	360	85	year	year	NOUN
ftr-360	360	86	end	end	NOUN
ftr-360	360	87	.	.	PUNCT
ftr-360	361	1	the	the	DET
ftr-360	361	2	taxpayer	taxpayer	NOUN
ftr-360	361	3	asserted	assert	VERB
ftr-360	361	4	that	that	SCONJ
ftr-360	361	5	the	the	DET
ftr-360	361	6	provision	provision	NOUN
ftr-360	361	7	of	of	ADP
ftr-360	361	8	covered	covered	ADJ
ftr-360	361	9	medical	medical	ADJ
ftr-360	361	10	services	service	NOUN
ftr-360	361	11	was	be	AUX
ftr-360	361	12	the	the	DET
ftr-360	361	13	final	final	ADJ
ftr-360	361	14	event	event	NOUN
ftr-360	361	15	that	that	PRON
ftr-360	361	16	established	establish	VERB
ftr-360	361	17	the	the	DET
ftr-360	361	18	taxpayer	taxpayer	NOUN
ftr-360	361	19	’s	’s	PART
ftr-360	361	20	unconditional	unconditional	ADJ
ftr-360	361	21	liability	liability	NOUN
ftr-360	361	22	for	for	ADP
ftr-360	361	23	the	the	DET
ftr-360	361	24	ibnr	ibnr	ADJ
ftr-360	361	25	costs.87	costs.87	NOUN
ftr-360	361	26	but	but	CCONJ
ftr-360	361	27	the	the	DET
ftr-360	361	28	court	court	NOUN
ftr-360	361	29	disagreed	disagree	VERB
ftr-360	361	30	and	and	CCONJ
ftr-360	361	31	noted	note	VERB
ftr-360	361	32	that	that	SCONJ
ftr-360	361	33	the	the	DET
ftr-360	361	34	filing	filing	NOUN
ftr-360	361	35	of	of	ADP
ftr-360	361	36	a	a	DET
ftr-360	361	37	claim	claim	NOUN
ftr-360	361	38	was	be	AUX
ftr-360	361	39	“	"	PUNCT
ftr-360	361	40	not	not	PART
ftr-360	361	41	a	a	DET
ftr-360	361	42	mere	mere	ADJ
ftr-360	361	43	technicality	technicality	NOUN
ftr-360	361	44	”	"	PUNCT
ftr-360	361	45	but	but	CCONJ
ftr-360	361	46	a	a	DET
ftr-360	361	47	condition	condition	NOUN
ftr-360	361	48	precedent	precedent	NOUN
ftr-360	361	49	to	to	ADP
ftr-360	361	50	the	the	DET
ftr-360	361	51	taxpayer	taxpayer	NOUN
ftr-360	361	52	’s	’s	PART
ftr-360	361	53	liability.88	liability.88	PROPN
ftr-360	361	54	because	because	SCONJ
ftr-360	361	55	the	the	DET
ftr-360	361	56	medical	medical	ADJ
ftr-360	361	57	plans	plan	NOUN
ftr-360	361	58	stated	state	VERB
ftr-360	361	59	that	that	SCONJ
ftr-360	361	60	payment	payment	NOUN
ftr-360	361	61	would	would	AUX
ftr-360	361	62	occur	occur	VERB
ftr-360	361	63	only	only	ADV
ftr-360	361	64	after	after	ADP
ftr-360	361	65	the	the	DET
ftr-360	361	66	filing	filing	NOUN
ftr-360	361	67	of	of	ADP
ftr-360	361	68	a	a	DET
ftr-360	361	69	claim	claim	NOUN
ftr-360	361	70	form	form	NOUN
ftr-360	361	71	,	,	PUNCT
ftr-360	361	72	the	the	DET
ftr-360	361	73	court	court	NOUN
ftr-360	361	74	concluded	conclude	VERB
ftr-360	361	75	that	that	SCONJ
ftr-360	361	76	,	,	PUNCT
ftr-360	361	77	“	"	PUNCT
ftr-360	361	78	as	as	ADP
ftr-360	361	79	a	a	DET
ftr-360	361	80	matter	matter	NOUN
ftr-360	361	81	of	of	ADP
ftr-360	361	82	law	law	NOUN
ftr-360	361	83	,	,	PUNCT
ftr-360	361	84	the	the	DET
ftr-360	361	85	filing	filing	NOUN
ftr-360	361	86	of	of	ADP
ftr-360	361	87	a	a	DET
ftr-360	361	88	claim	claim	NOUN
ftr-360	361	89	was	be	AUX
ftr-360	361	90	necessary	necessary	ADJ
ftr-360	361	91	to	to	PART
ftr-360	361	92	create	create	VERB
ftr-360	361	93	liability	liability	NOUN
ftr-360	361	94	.	.	PUNCT
ftr-360	362	1	”89	”89	PROPN
ftr-360	363	1	the	the	DET
ftr-360	363	2	court	court	NOUN
ftr-360	363	3	expressed	express	VERB
ftr-360	363	4	concern	concern	NOUN
ftr-360	363	5	that	that	SCONJ
ftr-360	363	6	,	,	PUNCT
ftr-360	363	7	as	as	ADP
ftr-360	363	8	a	a	DET
ftr-360	363	9	result	result	NOUN
ftr-360	363	10	of	of	ADP
ftr-360	363	11	oversight	oversight	NOUN
ftr-360	363	12	,	,	PUNCT
ftr-360	363	13	procrastination	procrastination	NOUN
ftr-360	363	14	,	,	PUNCT
ftr-360	363	15	confusion	confusion	NOUN
ftr-360	363	16	,	,	PUNCT
ftr-360	363	17	or	or	CCONJ
ftr-360	363	18	fear	fear	NOUN
ftr-360	363	19	of	of	ADP
ftr-360	363	20	disclosure	disclosure	NOUN
ftr-360	363	21	,	,	PUNCT
ftr-360	363	22	employees	employee	NOUN
ftr-360	363	23	might	might	AUX
ftr-360	363	24	not	not	PART
ftr-360	363	25	file	file	VERB
ftr-360	363	26	claims	claim	NOUN
ftr-360	363	27	for	for	ADP
ftr-360	363	28	covered	covered	ADJ
ftr-360	363	29	costs	cost	NOUN
ftr-360	363	30	;	;	PUNCT
ftr-360	363	31	therefore	therefore	ADV
ftr-360	363	32	,	,	PUNCT
ftr-360	363	33	the	the	DET
ftr-360	363	34	82	82	NUM
ftr-360	363	35	.	.	PUNCT
ftr-360	364	1	i	i	PRON
ftr-360	364	2	d.	d.	PROPN
ftr-360	364	3	at	at	ADP
ftr-360	364	4	725	725	NUM
ftr-360	364	5	.	.	PUNCT
ftr-360	364	6	83	83	NUM
ftr-360	364	7	.	.	PUNCT
ftr-360	365	1	see	see	VERB
ftr-360	365	2	i	i	PRON
ftr-360	365	3	d.	d.	PROPN
ftr-360	365	4	at	at	ADP
ftr-360	365	5	726	726	NUM
ftr-360	365	6	-	-	SYM
ftr-360	365	7	27	27	NUM
ftr-360	365	8	.	.	PUNCT
ftr-360	366	1	84	84	NUM
ftr-360	366	2	.	.	PUNCT
ftr-360	367	1	see	see	VERB
ftr-360	367	2	i	i	PRON
ftr-360	367	3	d.	d.	PROPN
ftr-360	367	4	at	at	ADP
ftr-360	367	5	727	727	NUM
ftr-360	367	6	.	.	PUNCT
ftr-360	367	7	85	85	NUM
ftr-360	367	8	.	.	PUNCT
ftr-360	368	1	481	481	NUM
ftr-360	368	2	u.s	u.s	PROPN
ftr-360	368	3	.	.	PROPN
ftr-360	368	4	239	239	NUM
ftr-360	368	5	(	(	PUNCT
ftr-360	368	6	1987	1987	NUM
ftr-360	368	7	)	)	PUNCT
ftr-360	368	8	.	.	PUNCT
ftr-360	369	1	86	86	NUM
ftr-360	369	2	.	.	PUNCT
ftr-360	370	1	see	see	VERB
ftr-360	370	2	i	i	PRON
ftr-360	370	3	d.	d.	PROPN
ftr-360	370	4	241	241	PROPN
ftr-360	370	5	-	-	SYM
ftr-360	370	6	42	42	NUM
ftr-360	370	7	.	.	PUNCT
ftr-360	371	1	87	87	NUM
ftr-360	371	2	.	.	PUNCT
ftr-360	372	1	see	see	VERB
ftr-360	372	2	i	i	PRON
ftr-360	372	3	d.	d.	PROPN
ftr-360	372	4	88	88	NUM
ftr-360	372	5	.	.	PUNCT
ftr-360	373	1	i	i	PRON
ftr-360	373	2	d.	d.	PROPN
ftr-360	373	3	at	at	ADP
ftr-360	373	4	244	244	NUM
ftr-360	373	5	-	-	SYM
ftr-360	373	6	45	45	NUM
ftr-360	373	7	.	.	NOUN
ftr-360	373	8	89	89	NUM
ftr-360	373	9	.	.	PUNCT
ftr-360	374	1	i	i	PRON
ftr-360	374	2	d.	d.	PROPN
ftr-360	374	3	at	at	ADP
ftr-360	374	4	244	244	NUM
ftr-360	374	5	n.4	n.4	NOUN
ftr-360	374	6	.	.	PUNCT
ftr-360	375	1	478	478	NUM
ftr-360	375	2	florida	florida	PROPN
ftr-360	375	3	tax	tax	NOUN
ftr-360	375	4	review	review	NOUN
ftr-360	375	5	[	[	X
ftr-360	375	6	vol	vol	NOUN
ftr-360	375	7	.	.	PUNCT
ftr-360	376	1	10:7	10:7	NUM
ftr-360	376	2	court	court	NOUN
ftr-360	376	3	refused	refuse	VERB
ftr-360	376	4	to	to	PART
ftr-360	376	5	treat	treat	VERB
ftr-360	376	6	the	the	DET
ftr-360	376	7	requirement	requirement	NOUN
ftr-360	376	8	to	to	PART
ftr-360	376	9	file	file	VERB
ftr-360	376	10	claims	claim	NOUN
ftr-360	376	11	as	as	ADP
ftr-360	376	12	an	an	DET
ftr-360	376	13	ignorable	ignorable	ADJ
ftr-360	376	14	ministerial	ministerial	ADJ
ftr-360	376	15	act	act	NOUN
ftr-360	376	16	in	in	ADP
ftr-360	376	17	applying	apply	VERB
ftr-360	376	18	the	the	DET
ftr-360	376	19	all	all	DET
ftr-360	376	20	events	event	NOUN
ftr-360	376	21	test.90	test.90	PRON
ftr-360	376	22	in	in	ADP
ftr-360	376	23	contrast	contrast	NOUN
ftr-360	376	24	to	to	ADP
ftr-360	376	25	general	general	ADJ
ftr-360	376	26	dynamics	dynamic	NOUN
ftr-360	376	27	,	,	PUNCT
ftr-360	376	28	the	the	DET
ftr-360	376	29	submission	submission	NOUN
ftr-360	376	30	of	of	ADP
ftr-360	376	31	claim	claim	NOUN
ftr-360	376	32	forms	form	NOUN
ftr-360	376	33	and	and	CCONJ
ftr-360	376	34	documentation	documentation	NOUN
ftr-360	376	35	has	have	AUX
ftr-360	376	36	constituted	constitute	VERB
ftr-360	376	37	ministerial	ministerial	ADJ
ftr-360	376	38	acts	act	NOUN
ftr-360	376	39	in	in	ADP
ftr-360	376	40	other	other	ADJ
ftr-360	376	41	situations	situation	NOUN
ftr-360	376	42	.	.	PUNCT
ftr-360	377	1	for	for	ADP
ftr-360	377	2	instance	instance	NOUN
ftr-360	377	3	,	,	PUNCT
ftr-360	377	4	the	the	DET
ftr-360	377	5	internal	internal	ADJ
ftr-360	377	6	revenue	revenue	NOUN
ftr-360	377	7	service	service	NOUN
ftr-360	377	8	(	(	PUNCT
ftr-360	377	9	“	"	PUNCT
ftr-360	377	10	service	service	NOUN
ftr-360	377	11	”	"	PUNCT
ftr-360	377	12	)	)	PUNCT
ftr-360	377	13	concluded	conclude	VERB
ftr-360	377	14	that	that	SCONJ
ftr-360	377	15	a	a	DET
ftr-360	377	16	medical	medical	ADJ
ftr-360	377	17	practice	practice	NOUN
ftr-360	377	18	,	,	PUNCT
ftr-360	377	19	conducted	conduct	VERB
ftr-360	377	20	in	in	ADP
ftr-360	377	21	a	a	DET
ftr-360	377	22	professional	professional	ADJ
ftr-360	377	23	corporation	corporation	NOUN
ftr-360	377	24	,	,	PUNCT
ftr-360	377	25	had	have	VERB
ftr-360	377	26	a	a	DET
ftr-360	377	27	fixed	fix	VERB
ftr-360	377	28	liability	liability	NOUN
ftr-360	377	29	for	for	ADP
ftr-360	377	30	ibnr	ibnr	ADJ
ftr-360	377	31	costs	cost	NOUN
ftr-360	377	32	subject	subject	ADJ
ftr-360	377	33	to	to	ADP
ftr-360	377	34	direct	direct	ADJ
ftr-360	377	35	billing	billing	NOUN
ftr-360	377	36	by	by	ADP
ftr-360	377	37	outside	outside	ADJ
ftr-360	377	38	physicians.91	physicians.91	NOUN
ftr-360	377	39	under	under	ADP
ftr-360	377	40	a	a	DET
ftr-360	377	41	contract	contract	NOUN
ftr-360	377	42	with	with	ADP
ftr-360	377	43	a	a	DET
ftr-360	377	44	health	health	NOUN
ftr-360	377	45	maintenance	maintenance	NOUN
ftr-360	377	46	organization	organization	NOUN
ftr-360	377	47	,	,	PUNCT
ftr-360	377	48	the	the	DET
ftr-360	377	49	corporation	corporation	NOUN
ftr-360	377	50	agreed	agree	VERB
ftr-360	377	51	to	to	PART
ftr-360	377	52	pay	pay	VERB
ftr-360	377	53	for	for	ADP
ftr-360	377	54	services	service	NOUN
ftr-360	377	55	rendered	render	VERB
ftr-360	377	56	by	by	ADP
ftr-360	377	57	outside	outside	ADJ
ftr-360	377	58	physicians	physician	NOUN
ftr-360	377	59	for	for	ADP
ftr-360	377	60	the	the	DET
ftr-360	377	61	benefit	benefit	NOUN
ftr-360	377	62	of	of	ADP
ftr-360	377	63	the	the	DET
ftr-360	377	64	corporation	corporation	NOUN
ftr-360	377	65	’s	’s	PART
ftr-360	377	66	patients.92	patients.92	ADP
ftr-360	377	67	the	the	DET
ftr-360	377	68	corporation	corporation	NOUN
ftr-360	377	69	then	then	ADV
ftr-360	377	70	required	require	VERB
ftr-360	377	71	the	the	DET
ftr-360	377	72	physicians	physician	NOUN
ftr-360	377	73	to	to	PART
ftr-360	377	74	submit	submit	VERB
ftr-360	377	75	claims	claim	NOUN
ftr-360	377	76	directly	directly	ADV
ftr-360	377	77	to	to	ADP
ftr-360	377	78	the	the	DET
ftr-360	377	79	corporation	corporation	NOUN
ftr-360	377	80	in	in	ADP
ftr-360	377	81	order	order	NOUN
ftr-360	377	82	to	to	PART
ftr-360	377	83	receive	receive	VERB
ftr-360	377	84	payment	payment	NOUN
ftr-360	377	85	for	for	ADP
ftr-360	377	86	the	the	DET
ftr-360	377	87	rendered	render	VERB
ftr-360	377	88	services.93	services.93	NOUN
ftr-360	377	89	the	the	DET
ftr-360	377	90	service	service	NOUN
ftr-360	377	91	could	could	AUX
ftr-360	377	92	not	not	PART
ftr-360	377	93	find	find	VERB
ftr-360	377	94	a	a	DET
ftr-360	377	95	reason	reason	NOUN
ftr-360	377	96	why	why	SCONJ
ftr-360	377	97	a	a	DET
ftr-360	377	98	physician	physician	NOUN
ftr-360	377	99	might	might	AUX
ftr-360	377	100	render	render	VERB
ftr-360	377	101	services	service	NOUN
ftr-360	377	102	without	without	ADP
ftr-360	377	103	making	make	VERB
ftr-360	377	104	a	a	DET
ftr-360	377	105	claim.94	claim.94	NOUN
ftr-360	377	106	because	because	SCONJ
ftr-360	377	107	the	the	DET
ftr-360	377	108	physicians	physician	NOUN
ftr-360	377	109	were	be	AUX
ftr-360	377	110	commercially	commercially	ADV
ftr-360	377	111	motivated	motivated	ADJ
ftr-360	377	112	to	to	PART
ftr-360	377	113	file	file	VERB
ftr-360	377	114	claims	claim	NOUN
ftr-360	377	115	,	,	PUNCT
ftr-360	377	116	the	the	DET
ftr-360	377	117	service	service	NOUN
ftr-360	377	118	found	find	VERB
ftr-360	377	119	this	this	DET
ftr-360	377	120	situation	situation	NOUN
ftr-360	377	121	distinguishable	distinguishable	ADJ
ftr-360	377	122	from	from	ADP
ftr-360	377	123	general	general	ADJ
ftr-360	377	124	dynamics	dynamic	NOUN
ftr-360	377	125	insofar	insofar	ADV
ftr-360	377	126	as	as	SCONJ
ftr-360	377	127	the	the	DET
ftr-360	377	128	submission	submission	NOUN
ftr-360	377	129	of	of	ADP
ftr-360	377	130	a	a	DET
ftr-360	377	131	claim	claim	NOUN
ftr-360	377	132	represented	represent	VERB
ftr-360	377	133	a	a	DET
ftr-360	377	134	mere	mere	ADJ
ftr-360	377	135	technical	technical	ADJ
ftr-360	377	136	obligation	obligation	NOUN
ftr-360	377	137	to	to	PART
ftr-360	377	138	verify	verify	VERB
ftr-360	377	139	that	that	SCONJ
ftr-360	377	140	the	the	DET
ftr-360	377	141	services	service	NOUN
ftr-360	377	142	were	be	AUX
ftr-360	377	143	rendered	render	VERB
ftr-360	377	144	and	and	CCONJ
ftr-360	377	145	therefore	therefore	ADV
ftr-360	377	146	constituted	constitute	VERB
ftr-360	377	147	a	a	DET
ftr-360	377	148	ministerial	ministerial	ADJ
ftr-360	377	149	act.95	act.95	NOUN
ftr-360	377	150	the	the	DET
ftr-360	377	151	service	service	NOUN
ftr-360	377	152	thus	thus	ADV
ftr-360	377	153	concluded	conclude	VERB
ftr-360	377	154	that	that	SCONJ
ftr-360	377	155	the	the	DET
ftr-360	377	156	liability	liability	NOUN
ftr-360	377	157	for	for	ADP
ftr-360	377	158	the	the	DET
ftr-360	377	159	ibnr	ibnr	ADJ
ftr-360	377	160	costs	cost	NOUN
ftr-360	377	161	became	became	AUX
ftr-360	377	162	fixed	fix	VERB
ftr-360	377	163	when	when	SCONJ
ftr-360	377	164	the	the	DET
ftr-360	377	165	physicians	physician	NOUN
ftr-360	377	166	rendered	render	VERB
ftr-360	377	167	the	the	DET
ftr-360	377	168	services	service	NOUN
ftr-360	377	169	irrespective	irrespective	ADV
ftr-360	377	170	of	of	ADP
ftr-360	377	171	when	when	SCONJ
ftr-360	377	172	the	the	DET
ftr-360	377	173	claims	claim	NOUN
ftr-360	377	174	were	be	AUX
ftr-360	377	175	filed.96	filed.96	ADV
ftr-360	377	176	accordingly	accordingly	ADV
ftr-360	377	177	,	,	PUNCT
ftr-360	377	178	one	one	PRON
ftr-360	377	179	might	might	AUX
ftr-360	377	180	surmise	surmise	VERB
ftr-360	377	181	that	that	SCONJ
ftr-360	377	182	an	an	DET
ftr-360	377	183	economic	economic	ADJ
ftr-360	377	184	interest	interest	NOUN
ftr-360	377	185	in	in	ADP
ftr-360	377	186	filing	file	VERB
ftr-360	377	187	claims	claim	NOUN
ftr-360	377	188	or	or	CCONJ
ftr-360	377	189	a	a	DET
ftr-360	377	190	fiduciary	fiduciary	ADJ
ftr-360	377	191	duty	duty	NOUN
ftr-360	377	192	to	to	PART
ftr-360	377	193	file	file	VERB
ftr-360	377	194	claims	claim	NOUN
ftr-360	377	195	would	would	AUX
ftr-360	377	196	minimize	minimize	VERB
ftr-360	377	197	concerns	concern	NOUN
ftr-360	377	198	that	that	SCONJ
ftr-360	377	199	claims	claim	NOUN
ftr-360	377	200	could	could	AUX
ftr-360	377	201	go	go	VERB
ftr-360	377	202	unfiled	unfiled	ADJ
ftr-360	377	203	,	,	PUNCT
ftr-360	377	204	as	as	SCONJ
ftr-360	377	205	had	have	AUX
ftr-360	377	206	so	so	ADV
ftr-360	377	207	troubled	trouble	VERB
ftr-360	377	208	the	the	DET
ftr-360	377	209	court	court	NOUN
ftr-360	377	210	in	in	ADP
ftr-360	377	211	general	general	ADJ
ftr-360	377	212	dynamics.97	dynamics.97	NOUN
ftr-360	377	213	those	those	DET
ftr-360	377	214	diminished	diminish	VERB
ftr-360	377	215	concerns	concern	NOUN
ftr-360	377	216	suggest	suggest	VERB
ftr-360	377	217	the	the	DET
ftr-360	377	218	insignificance	insignificance	NOUN
ftr-360	377	219	of	of	ADP
ftr-360	377	220	filing	file	VERB
ftr-360	377	221	a	a	DET
ftr-360	377	222	claim	claim	NOUN
ftr-360	377	223	and	and	CCONJ
ftr-360	377	224	90	90	NUM
ftr-360	377	225	.	.	PUNCT
ftr-360	378	1	see	see	VERB
ftr-360	378	2	i	i	PRON
ftr-360	378	3	d.	d.	PROPN
ftr-360	378	4	at	at	ADP
ftr-360	378	5	244	244	NUM
ftr-360	378	6	-	-	SYM
ftr-360	378	7	45	45	NUM
ftr-360	378	8	.	.	NOUN
ftr-360	378	9	91	91	NUM
ftr-360	378	10	.	.	PUNCT
ftr-360	379	1	see	see	VERB
ftr-360	379	2	irs	irs	PROPN
ftr-360	379	3	field	field	NOUN
ftr-360	379	4	serv	serv	X
ftr-360	379	5	.	.	PUNCT
ftr-360	380	1	adv	adv	PROPN
ftr-360	380	2	.	.	PUNCT
ftr-360	381	1	2001	2001	NUM
ftr-360	381	2	-	-	SYM
ftr-360	381	3	04	04	NUM
ftr-360	381	4	-	-	PUNCT
ftr-360	381	5	011	011	NUM
ftr-360	381	6	(	(	PUNCT
ftr-360	381	7	oct	oct	PROPN
ftr-360	381	8	.	.	PROPN
ftr-360	381	9	19	19	NUM
ftr-360	381	10	,	,	PUNCT
ftr-360	381	11	2000	2000	NUM
ftr-360	381	12	)	)	PUNCT
ftr-360	381	13	.	.	PUNCT
ftr-360	382	1	92	92	NUM
ftr-360	382	2	.	.	PUNCT
ftr-360	383	1	see	see	VERB
ftr-360	383	2	i	i	PRON
ftr-360	383	3	d.	d.	PROPN
ftr-360	383	4	93	93	NUM
ftr-360	383	5	.	.	PUNCT
ftr-360	384	1	see	see	VERB
ftr-360	384	2	i	i	PRON
ftr-360	384	3	d.	d.	PROPN
ftr-360	384	4	94	94	NUM
ftr-360	384	5	.	.	PUNCT
ftr-360	385	1	see	see	VERB
ftr-360	385	2	i	i	PRON
ftr-360	385	3	d.	d.	PROPN
ftr-360	385	4	95	95	NUM
ftr-360	385	5	.	.	PUNCT
ftr-360	386	1	see	see	VERB
ftr-360	386	2	i	i	PRON
ftr-360	386	3	d.	d.	PROPN
ftr-360	386	4	96	96	NUM
ftr-360	386	5	.	.	PUNCT
ftr-360	387	1	see	see	VERB
ftr-360	387	2	i	i	PRON
ftr-360	387	3	d.	d.	PROPN
ftr-360	387	4	;	;	PUNCT
ftr-360	387	5	see	see	VERB
ftr-360	387	6	also	also	ADV
ftr-360	387	7	irs	irs	PROPN
ftr-360	387	8	field	field	NOUN
ftr-360	387	9	serv	serv	X
ftr-360	387	10	.	.	PUNCT
ftr-360	388	1	adv	adv	PROPN
ftr-360	388	2	.	.	PROPN
ftr-360	388	3	2000	2000	NUM
ftr-360	388	4	-	-	SYM
ftr-360	388	5	36	36	NUM
ftr-360	388	6	-	-	PUNCT
ftr-360	388	7	009	009	NUM
ftr-360	388	8	(	(	PUNCT
ftr-360	388	9	may	may	PROPN
ftr-360	388	10	4	4	NUM
ftr-360	388	11	,	,	PUNCT
ftr-360	388	12	2000	2000	NUM
ftr-360	388	13	)	)	PUNCT
ftr-360	388	14	(	(	PUNCT
ftr-360	388	15	concluding	conclude	VERB
ftr-360	388	16	that	that	SCONJ
ftr-360	388	17	ibnr	ibnr	ADJ
ftr-360	388	18	costs	cost	NOUN
ftr-360	388	19	of	of	ADP
ftr-360	388	20	a	a	DET
ftr-360	388	21	taxpayer	taxpayer	NOUN
ftr-360	388	22	engaged	engage	VERB
ftr-360	388	23	in	in	ADP
ftr-360	388	24	network	network	NOUN
ftr-360	388	25	management	management	NOUN
ftr-360	388	26	becomes	becomes	AUX
ftr-360	388	27	fixed	fix	VERB
ftr-360	388	28	when	when	SCONJ
ftr-360	388	29	an	an	DET
ftr-360	388	30	affiliated	affiliated	ADJ
ftr-360	388	31	physician	physician	NOUN
ftr-360	388	32	renders	render	VERB
ftr-360	388	33	services	service	NOUN
ftr-360	388	34	because	because	SCONJ
ftr-360	388	35	the	the	DET
ftr-360	388	36	physician	physician	NOUN
ftr-360	388	37	’s	’s	PART
ftr-360	388	38	submission	submission	NOUN
ftr-360	388	39	of	of	ADP
ftr-360	388	40	a	a	DET
ftr-360	388	41	claim	claim	NOUN
ftr-360	388	42	form	form	NOUN
ftr-360	388	43	to	to	ADP
ftr-360	388	44	the	the	DET
ftr-360	388	45	taxpayer	taxpayer	NOUN
ftr-360	388	46	constitutes	constitute	VERB
ftr-360	388	47	a	a	DET
ftr-360	388	48	ministerial	ministerial	ADJ
ftr-360	388	49	act	act	NOUN
ftr-360	388	50	)	)	PUNCT
ftr-360	388	51	.	.	PUNCT
ftr-360	389	1	97	97	NUM
ftr-360	389	2	.	.	PUNCT
ftr-360	390	1	see	see	VERB
ftr-360	390	2	irs	irs	PROPN
ftr-360	390	3	priv	priv	PROPN
ftr-360	390	4	.	.	PUNCT
ftr-360	391	1	ltr	ltr	PROPN
ftr-360	391	2	.	.	PUNCT
ftr-360	391	3	rul	rul	PROPN
ftr-360	391	4	.	.	PUNCT
ftr-360	392	1	2004	2004	NUM
ftr-360	392	2	-	-	SYM
ftr-360	392	3	09	09	NUM
ftr-360	392	4	-	-	PUNCT
ftr-360	392	5	010	010	NUM
ftr-360	392	6	(	(	PUNCT
ftr-360	392	7	nov	nov	PROPN
ftr-360	392	8	.	.	PROPN
ftr-360	392	9	13	13	NUM
ftr-360	392	10	,	,	PUNCT
ftr-360	392	11	2003	2003	NUM
ftr-360	392	12	)	)	PUNCT
ftr-360	392	13	;	;	PUNCT
ftr-360	392	14	irs	irs	PROPN
ftr-360	392	15	field	field	NOUN
ftr-360	392	16	serv	serv	X
ftr-360	392	17	.	.	PUNCT
ftr-360	393	1	adv	adv	PROPN
ftr-360	393	2	.	.	PUNCT
ftr-360	394	1	2001	2001	NUM
ftr-360	394	2	-	-	SYM
ftr-360	394	3	04	04	NUM
ftr-360	394	4	-	-	PUNCT
ftr-360	394	5	011	011	NUM
ftr-360	394	6	(	(	PUNCT
ftr-360	394	7	oct	oct	PROPN
ftr-360	394	8	.	.	PROPN
ftr-360	394	9	19	19	NUM
ftr-360	394	10	,	,	PUNCT
ftr-360	394	11	2000	2000	NUM
ftr-360	394	12	)	)	PUNCT
ftr-360	394	13	(	(	PUNCT
ftr-360	394	14	“	"	PUNCT
ftr-360	394	15	in	in	ADP
ftr-360	394	16	general	general	ADJ
ftr-360	394	17	,	,	PUNCT
ftr-360	394	18	we	we	PRON
ftr-360	394	19	believe	believe	VERB
ftr-360	394	20	that	that	SCONJ
ftr-360	394	21	the	the	DET
ftr-360	394	22	rule	rule	NOUN
ftr-360	394	23	of	of	ADP
ftr-360	394	24	law	law	NOUN
ftr-360	394	25	of	of	ADP
ftr-360	394	26	general	general	ADJ
ftr-360	394	27	dynamics	dynamic	NOUN
ftr-360	394	28	should	should	AUX
ftr-360	394	29	be	be	AUX
ftr-360	394	30	confined	confine	VERB
ftr-360	394	31	to	to	ADP
ftr-360	394	32	analogous	analogous	ADJ
ftr-360	394	33	facts	fact	NOUN
ftr-360	394	34	involving	involve	VERB
ftr-360	394	35	consumers	consumer	NOUN
ftr-360	394	36	or	or	CCONJ
ftr-360	394	37	patients	patient	NOUN
ftr-360	394	38	.	.	PUNCT
ftr-360	395	1	where	where	SCONJ
ftr-360	395	2	a	a	DET
ftr-360	395	3	claim	claim	NOUN
ftr-360	395	4	for	for	ADP
ftr-360	395	5	payment	payment	NOUN
ftr-360	395	6	in	in	ADP
ftr-360	395	7	which	which	PRON
ftr-360	395	8	processing	processing	NOUN
ftr-360	395	9	is	be	AUX
ftr-360	395	10	ministerial	ministerial	ADJ
ftr-360	395	11	is	be	AUX
ftr-360	395	12	required	require	VERB
ftr-360	395	13	from	from	ADP
ftr-360	395	14	a	a	DET
ftr-360	395	15	business	business	NOUN
ftr-360	395	16	in	in	ADP
ftr-360	395	17	a	a	DET
ftr-360	395	18	commercial	commercial	ADJ
ftr-360	395	19	transaction	transaction	NOUN
ftr-360	395	20	,	,	PUNCT
ftr-360	395	21	the	the	DET
ftr-360	395	22	fixing	fixing	NOUN
ftr-360	395	23	of	of	ADP
ftr-360	395	24	the	the	DET
ftr-360	395	25	liability	liability	NOUN
ftr-360	395	26	is	be	AUX
ftr-360	395	27	not	not	PART
ftr-360	395	28	delayed	delay	VERB
ftr-360	395	29	until	until	SCONJ
ftr-360	395	30	the	the	DET
ftr-360	395	31	claim	claim	NOUN
ftr-360	395	32	is	be	AUX
ftr-360	395	33	filed	file	VERB
ftr-360	395	34	.	.	PUNCT
ftr-360	395	35	”	"	PUNCT
ftr-360	395	36	)	)	PUNCT
ftr-360	395	37	(	(	PUNCT
ftr-360	395	38	footnote	footnote	VERB
ftr-360	395	39	omitted	omit	VERB
ftr-360	395	40	)	)	PUNCT
ftr-360	395	41	.	.	PUNCT
ftr-360	396	1	but	but	CCONJ
ftr-360	396	2	see	see	VERB
ftr-360	396	3	coordinated	coordinated	ADJ
ftr-360	396	4	issue	issue	NOUN
ftr-360	396	5	pharmaceutical	pharmaceutical	NOUN
ftr-360	396	6	industry	industry	NOUN
ftr-360	396	7	medicaid	medicaid	PROPN
ftr-360	396	8	rebates	rebate	NOUN
ftr-360	396	9	(	(	PUNCT
ftr-360	396	10	apr	apr	PROPN
ftr-360	396	11	.	.	PROPN
ftr-360	396	12	17	17	NUM
ftr-360	396	13	,	,	PUNCT
ftr-360	396	14	1997	1997	NUM
ftr-360	396	15	)	)	PUNCT
ftr-360	396	16	(	(	PUNCT
ftr-360	396	17	concluding	conclude	VERB
ftr-360	396	18	that	that	SCONJ
ftr-360	396	19	a	a	DET
ftr-360	396	20	pharmacist	pharmacist	NOUN
ftr-360	396	21	might	might	AUX
ftr-360	396	22	not	not	PART
ftr-360	396	23	submit	submit	VERB
ftr-360	396	24	a	a	DET
ftr-360	396	25	claim	claim	NOUN
ftr-360	396	26	to	to	ADP
ftr-360	396	27	a	a	DET
ftr-360	396	28	state	state	NOUN
ftr-360	396	29	for	for	ADP
ftr-360	396	30	dispensing	dispense	VERB
ftr-360	396	31	a	a	DET
ftr-360	396	32	drug	drug	NOUN
ftr-360	396	33	to	to	ADP
ftr-360	396	34	a	a	DET
ftr-360	396	35	medicaid	medicaid	PROPN
ftr-360	396	36	beneficiary	beneficiary	NOUN
ftr-360	396	37	,	,	PUNCT
ftr-360	396	38	which	which	PRON
ftr-360	396	39	would	would	AUX
ftr-360	396	40	prevent	prevent	VERB
ftr-360	396	41	the	the	DET
ftr-360	396	42	drug	drug	NOUN
ftr-360	396	43	manufacturer	manufacturer	NOUN
ftr-360	396	44	from	from	ADP
ftr-360	396	45	having	have	VERB
ftr-360	396	46	a	a	DET
ftr-360	396	47	fixed	fix	VERB
ftr-360	396	48	obligation	obligation	NOUN
ftr-360	396	49	to	to	PART
ftr-360	396	50	pay	pay	VERB
ftr-360	396	51	the	the	DET
ftr-360	396	52	state	state	NOUN
ftr-360	396	53	under	under	ADP
ftr-360	396	54	the	the	DET
ftr-360	396	55	medicaid	medicaid	PROPN
ftr-360	396	56	program	program	PROPN
ftr-360	396	57	)	)	PUNCT
ftr-360	396	58	,	,	PUNCT
ftr-360	396	59	reprinted	reprint	VERB
ftr-360	396	60	in	in	ADP
ftr-360	396	61	irs	irs	PROPN
ftr-360	396	62	releases	release	VERB
ftr-360	396	63	isp	isp	ADJ
ftr-360	396	64	paper	paper	NOUN
ftr-360	396	65	on	on	ADP
ftr-360	396	66	medicaid	medicaid	PROPN
ftr-360	396	67	rebates	rebate	NOUN
ftr-360	396	68	,	,	PUNCT
ftr-360	396	69	97	97	NUM
ftr-360	396	70	tax	tax	NOUN
ftr-360	396	71	notes	note	NOUN
ftr-360	396	72	today	today	NOUN
ftr-360	396	73	75	75	NUM
ftr-360	396	74	-	-	SYM
ftr-360	396	75	19	19	NUM
ftr-360	396	76	(	(	PUNCT
ftr-360	396	77	apr	apr	PROPN
ftr-360	396	78	.	.	PROPN
ftr-360	396	79	18	18	NUM
ftr-360	396	80	,	,	PUNCT
ftr-360	396	81	1997	1997	NUM
ftr-360	396	82	)	)	PUNCT
ftr-360	396	83	.	.	PUNCT
ftr-360	397	1	2010	2010	NUM
ftr-360	397	2	]	]	PUNCT
ftr-360	397	3	just	just	ADV
ftr-360	397	4	enough	enough	ADV
ftr-360	397	5	:	:	PUNCT
ftr-360	397	6	substantial	substantial	ADJ
ftr-360	397	7	performance	performance	NOUN
ftr-360	397	8	,	,	PUNCT
ftr-360	397	9	ministerial	ministerial	ADJ
ftr-360	397	10	acts	act	NOUN
ftr-360	397	11	479	479	NUM
ftr-360	397	12	apparently	apparently	ADV
ftr-360	397	13	support	support	VERB
ftr-360	397	14	characterizing	characterize	VERB
ftr-360	397	15	the	the	DET
ftr-360	397	16	filing	filing	NOUN
ftr-360	397	17	as	as	ADP
ftr-360	397	18	a	a	DET
ftr-360	397	19	ministerial	ministerial	ADJ
ftr-360	397	20	act	act	NOUN
ftr-360	397	21	.	.	PUNCT
ftr-360	398	1	the	the	DET
ftr-360	398	2	ministerial	ministerial	ADJ
ftr-360	398	3	nature	nature	NOUN
ftr-360	398	4	of	of	ADP
ftr-360	398	5	an	an	DET
ftr-360	398	6	act	act	NOUN
ftr-360	398	7	therefore	therefore	ADV
ftr-360	398	8	occasionally	occasionally	ADV
ftr-360	398	9	seems	seem	VERB
ftr-360	398	10	to	to	PART
ftr-360	398	11	depend	depend	VERB
ftr-360	398	12	on	on	ADP
ftr-360	398	13	factors	factor	NOUN
ftr-360	398	14	external	external	ADJ
ftr-360	398	15	to	to	ADP
ftr-360	398	16	the	the	DET
ftr-360	398	17	contract	contract	NOUN
ftr-360	398	18	,	,	PUNCT
ftr-360	398	19	such	such	ADJ
ftr-360	398	20	as	as	ADP
ftr-360	398	21	the	the	DET
ftr-360	398	22	parties	party	NOUN
ftr-360	398	23	’	’	PART
ftr-360	398	24	interests	interest	NOUN
ftr-360	398	25	in	in	ADP
ftr-360	398	26	having	have	VERB
ftr-360	398	27	the	the	DET
ftr-360	398	28	act	act	NOUN
ftr-360	398	29	performed	perform	VERB
ftr-360	398	30	.	.	PUNCT
ftr-360	399	1	in	in	ADP
ftr-360	399	2	other	other	ADJ
ftr-360	399	3	situations	situation	NOUN
ftr-360	399	4	,	,	PUNCT
ftr-360	399	5	the	the	DET
ftr-360	399	6	relative	relative	ADJ
ftr-360	399	7	importance	importance	NOUN
ftr-360	399	8	of	of	ADP
ftr-360	399	9	an	an	DET
ftr-360	399	10	act	act	NOUN
ftr-360	399	11	in	in	ADP
ftr-360	399	12	comparison	comparison	NOUN
ftr-360	399	13	to	to	ADP
ftr-360	399	14	other	other	ADJ
ftr-360	399	15	required	require	VERB
ftr-360	399	16	performances	performance	NOUN
ftr-360	399	17	appears	appear	VERB
ftr-360	399	18	to	to	PART
ftr-360	399	19	determine	determine	VERB
ftr-360	399	20	whether	whether	SCONJ
ftr-360	399	21	the	the	DET
ftr-360	399	22	nonoccurrence	nonoccurrence	NOUN
ftr-360	399	23	of	of	ADP
ftr-360	399	24	the	the	DET
ftr-360	399	25	act	act	NOUN
ftr-360	399	26	has	have	VERB
ftr-360	399	27	any	any	DET
ftr-360	399	28	impact	impact	NOUN
ftr-360	399	29	under	under	ADP
ftr-360	399	30	the	the	DET
ftr-360	399	31	all	all	DET
ftr-360	399	32	events	event	NOUN
ftr-360	399	33	tests	test	NOUN
ftr-360	399	34	.	.	PUNCT
ftr-360	400	1	for	for	ADP
ftr-360	400	2	example	example	NOUN
ftr-360	400	3	,	,	PUNCT
ftr-360	400	4	the	the	DET
ftr-360	400	5	tax	tax	NOUN
ftr-360	400	6	court	court	NOUN
ftr-360	400	7	held	hold	VERB
ftr-360	400	8	that	that	SCONJ
ftr-360	400	9	the	the	DET
ftr-360	400	10	preparation	preparation	NOUN
ftr-360	400	11	and	and	CCONJ
ftr-360	400	12	sending	sending	NOUN
ftr-360	400	13	of	of	ADP
ftr-360	400	14	invoices	invoice	NOUN
ftr-360	400	15	constituted	constitute	VERB
ftr-360	400	16	a	a	DET
ftr-360	400	17	ministerial	ministerial	ADJ
ftr-360	400	18	act	act	NOUN
ftr-360	400	19	under	under	ADP
ftr-360	400	20	a	a	DET
ftr-360	400	21	contract	contract	NOUN
ftr-360	400	22	that	that	PRON
ftr-360	400	23	required	require	VERB
ftr-360	400	24	a	a	DET
ftr-360	400	25	taxpayer	taxpayer	NOUN
ftr-360	400	26	to	to	PART
ftr-360	400	27	send	send	VERB
ftr-360	400	28	customers	customer	NOUN
ftr-360	400	29	invoices	invoice	NOUN
ftr-360	400	30	with	with	ADP
ftr-360	400	31	all	all	DET
ftr-360	400	32	supporting	support	VERB
ftr-360	400	33	documentation.98	documentation.98	NOUN
ftr-360	400	34	although	although	SCONJ
ftr-360	400	35	the	the	DET
ftr-360	400	36	taxpayer	taxpayer	NOUN
ftr-360	400	37	had	have	AUX
ftr-360	400	38	delayed	delay	VERB
ftr-360	400	39	its	its	PRON
ftr-360	400	40	invoicing	invoicing	NOUN
ftr-360	400	41	because	because	SCONJ
ftr-360	400	42	it	it	PRON
ftr-360	400	43	had	have	AUX
ftr-360	400	44	not	not	PART
ftr-360	400	45	yet	yet	ADV
ftr-360	400	46	received	receive	VERB
ftr-360	400	47	documentation	documentation	NOUN
ftr-360	400	48	for	for	ADP
ftr-360	400	49	thirdparty	thirdparty	NOUN
ftr-360	400	50	charges	charge	NOUN
ftr-360	400	51	,	,	PUNCT
ftr-360	400	52	the	the	DET
ftr-360	400	53	court	court	NOUN
ftr-360	400	54	concluded	conclude	VERB
ftr-360	400	55	that	that	SCONJ
ftr-360	400	56	the	the	DET
ftr-360	400	57	taxpayer	taxpayer	NOUN
ftr-360	400	58	nevertheless	nevertheless	ADV
ftr-360	400	59	had	have	VERB
ftr-360	400	60	a	a	DET
ftr-360	400	61	fixed	fix	VERB
ftr-360	400	62	right	right	NOUN
ftr-360	400	63	to	to	AUX
ftr-360	400	64	income	income	VERB
ftr-360	400	65	because	because	SCONJ
ftr-360	400	66	it	it	PRON
ftr-360	400	67	had	have	AUX
ftr-360	400	68	performed	perform	VERB
ftr-360	400	69	the	the	DET
ftr-360	400	70	sales	sale	NOUN
ftr-360	400	71	and	and	CCONJ
ftr-360	400	72	services	service	NOUN
ftr-360	400	73	,	,	PUNCT
ftr-360	400	74	for	for	ADP
ftr-360	400	75	which	which	PRON
ftr-360	400	76	it	it	PRON
ftr-360	400	77	would	would	AUX
ftr-360	400	78	send	send	VERB
ftr-360	400	79	the	the	DET
ftr-360	400	80	invoices	invoice	NOUN
ftr-360	400	81	,	,	PUNCT
ftr-360	400	82	for	for	SCONJ
ftr-360	400	83	its	its	PRON
ftr-360	400	84	customers.99	customers.99	NOUN
ftr-360	400	85	pursuant	pursuant	ADJ
ftr-360	400	86	to	to	ADP
ftr-360	400	87	the	the	DET
ftr-360	400	88	court	court	NOUN
ftr-360	400	89	’s	’s	PART
ftr-360	400	90	rationale	rationale	NOUN
ftr-360	400	91	,	,	PUNCT
ftr-360	400	92	the	the	DET
ftr-360	400	93	performance	performance	NOUN
ftr-360	400	94	of	of	ADP
ftr-360	400	95	the	the	DET
ftr-360	400	96	primary	primary	ADJ
ftr-360	400	97	objectives	objective	NOUN
ftr-360	400	98	of	of	ADP
ftr-360	400	99	a	a	DET
ftr-360	400	100	contract	contract	NOUN
ftr-360	400	101	would	would	AUX
ftr-360	400	102	appear	appear	VERB
ftr-360	400	103	to	to	PART
ftr-360	400	104	establish	establish	VERB
ftr-360	400	105	a	a	DET
ftr-360	400	106	fixed	fix	VERB
ftr-360	400	107	right	right	NOUN
ftr-360	400	108	or	or	CCONJ
ftr-360	400	109	liability	liability	NOUN
ftr-360	400	110	,	,	PUNCT
ftr-360	400	111	whereas	whereas	SCONJ
ftr-360	400	112	any	any	DET
ftr-360	400	113	required	require	VERB
ftr-360	400	114	billing	billing	NOUN
ftr-360	400	115	would	would	AUX
ftr-360	400	116	operate	operate	VERB
ftr-360	400	117	merely	merely	ADV
ftr-360	400	118	as	as	ADP
ftr-360	400	119	a	a	DET
ftr-360	400	120	secondary	secondary	ADJ
ftr-360	400	121	administrative	administrative	ADJ
ftr-360	400	122	function.100	function.100	PROPN
ftr-360	400	123	accordingly	accordingly	ADV
ftr-360	400	124	,	,	PUNCT
ftr-360	400	125	acts	act	NOUN
ftr-360	400	126	of	of	ADP
ftr-360	400	127	billing	billing	NOUN
ftr-360	400	128	or	or	CCONJ
ftr-360	400	129	sending	send	VERB
ftr-360	400	130	invoices	invoice	NOUN
ftr-360	400	131	to	to	ADP
ftr-360	400	132	customers101	customers101	PROPN
ftr-360	400	133	as	as	ADV
ftr-360	400	134	well	well	ADV
ftr-360	400	135	as	as	ADP
ftr-360	400	136	acts	act	NOUN
ftr-360	400	137	of	of	ADP
ftr-360	400	138	having	have	VERB
ftr-360	400	139	customers	customer	NOUN
ftr-360	400	140	accept	accept	VERB
ftr-360	400	141	invoices,102	invoices,102	ADP
ftr-360	400	142	even	even	ADV
ftr-360	400	143	where	where	SCONJ
ftr-360	400	144	such	such	ADJ
ftr-360	400	145	acts	act	NOUN
ftr-360	400	146	are	be	AUX
ftr-360	400	147	required	require	VERB
ftr-360	400	148	by	by	ADP
ftr-360	400	149	contract	contract	NOUN
ftr-360	400	150	,	,	PUNCT
ftr-360	400	151	would	would	AUX
ftr-360	400	152	often	often	ADV
ftr-360	400	153	be	be	AUX
ftr-360	400	154	considered	consider	VERB
ftr-360	400	155	ministerial	ministerial	ADJ
ftr-360	400	156	acts	act	NOUN
ftr-360	400	157	.	.	PUNCT
ftr-360	401	1	so	so	ADV
ftr-360	401	2	ministerial	ministerial	ADJ
ftr-360	401	3	acts	act	NOUN
ftr-360	401	4	also	also	ADV
ftr-360	401	5	seem	seem	VERB
ftr-360	401	6	to	to	PART
ftr-360	401	7	consist	consist	VERB
ftr-360	401	8	of	of	ADP
ftr-360	401	9	required	require	VERB
ftr-360	401	10	performances	performance	NOUN
ftr-360	401	11	of	of	ADP
ftr-360	401	12	secondary	secondary	ADJ
ftr-360	401	13	importance	importance	NOUN
ftr-360	401	14	in	in	ADP
ftr-360	401	15	contracts	contract	NOUN
ftr-360	401	16	.	.	PUNCT
ftr-360	402	1	but	but	CCONJ
ftr-360	402	2	the	the	DET
ftr-360	402	3	ministerial	ministerial	ADJ
ftr-360	402	4	nature	nature	NOUN
ftr-360	402	5	of	of	ADP
ftr-360	402	6	an	an	DET
ftr-360	402	7	act	act	NOUN
ftr-360	402	8	could	could	AUX
ftr-360	402	9	also	also	ADV
ftr-360	402	10	be	be	AUX
ftr-360	402	11	derived	derive	VERB
ftr-360	402	12	from	from	ADP
ftr-360	402	13	its	its	PRON
ftr-360	402	14	purpose	purpose	NOUN
ftr-360	402	15	in	in	ADP
ftr-360	402	16	a	a	DET
ftr-360	402	17	contract	contract	NOUN
ftr-360	402	18	.	.	PUNCT
ftr-360	403	1	for	for	ADP
ftr-360	403	2	example	example	NOUN
ftr-360	403	3	,	,	PUNCT
ftr-360	403	4	after	after	ADP
ftr-360	403	5	having	having	AUX
ftr-360	403	6	issued	issue	VERB
ftr-360	403	7	a	a	DET
ftr-360	403	8	series	series	NOUN
ftr-360	403	9	of	of	ADP
ftr-360	403	10	rulings	ruling	NOUN
ftr-360	403	11	with	with	ADP
ftr-360	403	12	conflicting	conflict	VERB
ftr-360	403	13	conclusions,103	conclusions,103	NOUN
ftr-360	403	14	the	the	DET
ftr-360	403	15	service	service	NOUN
ftr-360	403	16	generally	generally	ADV
ftr-360	403	17	addressed	address	VERB
ftr-360	403	18	the	the	DET
ftr-360	403	19	98	98	NUM
ftr-360	403	20	.	.	PUNCT
ftr-360	404	1	see	see	VERB
ftr-360	404	2	frank	frank	PROPN
ftr-360	404	3	’s	’s	PART
ftr-360	404	4	casing	case	VERB
ftr-360	404	5	crew	crew	NOUN
ftr-360	404	6	&	&	CCONJ
ftr-360	404	7	rental	rental	ADJ
ftr-360	404	8	tools	tool	NOUN
ftr-360	404	9	,	,	PUNCT
ftr-360	404	10	inc	inc	PROPN
ftr-360	404	11	.	.	PROPN
ftr-360	405	1	v.	v.	PROPN
ftr-360	405	2	commissioner	commissioner	PROPN
ftr-360	405	3	,	,	PUNCT
ftr-360	405	4	t.c	t.c	PROPN
ftr-360	405	5	.	.	PROPN
ftr-360	405	6	memo	memo	NOUN
ftr-360	405	7	1996	1996	NUM
ftr-360	405	8	-	-	SYM
ftr-360	405	9	413	413	NUM
ftr-360	405	10	,	,	PUNCT
ftr-360	405	11	72	72	NUM
ftr-360	405	12	t.c.m	t.c.m	NOUN
ftr-360	405	13	.	.	PUNCT
ftr-360	406	1	(	(	PUNCT
ftr-360	406	2	cch	cch	NOUN
ftr-360	406	3	)	)	PUNCT
ftr-360	406	4	611	611	NUM
ftr-360	406	5	(	(	PUNCT
ftr-360	406	6	1996	1996	NUM
ftr-360	406	7	)	)	PUNCT
ftr-360	406	8	.	.	PUNCT
ftr-360	407	1	99	99	NUM
ftr-360	407	2	.	.	PUNCT
ftr-360	407	3	see	see	VERB
ftr-360	407	4	i	i	PRON
ftr-360	407	5	d.	d.	PROPN
ftr-360	407	6	at	at	ADP
ftr-360	407	7	613	613	NUM
ftr-360	407	8	;	;	PUNCT
ftr-360	407	9	cf	cf	X
ftr-360	407	10	.	.	PUNCT
ftr-360	408	1	cox	cox	PROPN
ftr-360	408	2	v.	v.	PROPN
ftr-360	408	3	commissioner	commissioner	PROPN
ftr-360	408	4	,	,	PUNCT
ftr-360	408	5	43	43	NUM
ftr-360	408	6	t.c	t.c	PROPN
ftr-360	408	7	.	.	PROPN
ftr-360	408	8	448	448	NUM
ftr-360	408	9	,	,	PUNCT
ftr-360	408	10	458	458	NUM
ftr-360	408	11	(	(	PUNCT
ftr-360	408	12	1965	1965	NUM
ftr-360	408	13	)	)	PUNCT
ftr-360	408	14	(	(	PUNCT
ftr-360	408	15	noting	note	VERB
ftr-360	408	16	that	that	SCONJ
ftr-360	408	17	a	a	DET
ftr-360	408	18	billing	billing	NOUN
ftr-360	408	19	delay	delay	NOUN
ftr-360	408	20	attributable	attributable	ADJ
ftr-360	408	21	to	to	ADP
ftr-360	408	22	independent	independent	ADJ
ftr-360	408	23	auditors	auditor	NOUN
ftr-360	408	24	did	do	AUX
ftr-360	408	25	not	not	PART
ftr-360	408	26	affect	affect	VERB
ftr-360	408	27	the	the	DET
ftr-360	408	28	taxpayer	taxpayer	NOUN
ftr-360	408	29	’s	’s	PART
ftr-360	408	30	right	right	NOUN
ftr-360	408	31	to	to	ADP
ftr-360	408	32	income	income	NOUN
ftr-360	408	33	)	)	PUNCT
ftr-360	408	34	,	,	PUNCT
ftr-360	408	35	acq	acq	PROPN
ftr-360	408	36	.	.	PROPN
ftr-360	408	37	,	,	PUNCT
ftr-360	408	38	1965	1965	NUM
ftr-360	408	39	-	-	SYM
ftr-360	408	40	2	2	NUM
ftr-360	408	41	c.b	c.b	PROPN
ftr-360	408	42	.	.	PROPN
ftr-360	408	43	4	4	NUM
ftr-360	408	44	,	,	PUNCT
ftr-360	408	45	nonacq	nonacq	PROPN
ftr-360	408	46	.	.	PUNCT
ftr-360	408	47	,	,	PUNCT
ftr-360	408	48	1965	1965	NUM
ftr-360	408	49	-	-	SYM
ftr-360	408	50	2	2	NUM
ftr-360	408	51	c.b	c.b	PROPN
ftr-360	408	52	.	.	PROPN
ftr-360	408	53	7	7	NUM
ftr-360	408	54	.	.	NOUN
ftr-360	408	55	100	100	NUM
ftr-360	408	56	.	.	PUNCT
ftr-360	409	1	see	see	VERB
ftr-360	409	2	irs	irs	PROPN
ftr-360	409	3	field	field	NOUN
ftr-360	409	4	serv	serv	X
ftr-360	409	5	.	.	PUNCT
ftr-360	410	1	adv	adv	PROPN
ftr-360	410	2	.	.	PROPN
ftr-360	410	3	1999	1999	NUM
ftr-360	410	4	fsa	fsa	PROPN
ftr-360	410	5	lexis	lexi	VERB
ftr-360	410	6	382	382	NUM
ftr-360	410	7	(	(	PUNCT
ftr-360	410	8	june	june	PROPN
ftr-360	410	9	25	25	NUM
ftr-360	410	10	,	,	PUNCT
ftr-360	410	11	1999	1999	NUM
ftr-360	410	12	)	)	PUNCT
ftr-360	410	13	.	.	PUNCT
ftr-360	411	1	101	101	NUM
ftr-360	411	2	.	.	PUNCT
ftr-360	412	1	see	see	VERB
ftr-360	412	2	jerry	jerry	PROPN
ftr-360	412	3	lipps	lipps	PROPN
ftr-360	412	4	,	,	PUNCT
ftr-360	412	5	inc	inc	PROPN
ftr-360	412	6	.	.	PROPN
ftr-360	413	1	v.	v.	PROPN
ftr-360	413	2	commissioner	commissioner	PROPN
ftr-360	413	3	,	,	PUNCT
ftr-360	413	4	t.c	t.c	PROPN
ftr-360	413	5	.	.	PROPN
ftr-360	413	6	memo	memo	NOUN
ftr-360	413	7	1990	1990	NUM
ftr-360	413	8	-	-	SYM
ftr-360	413	9	293	293	NUM
ftr-360	413	10	,	,	PUNCT
ftr-360	413	11	59	59	NUM
ftr-360	413	12	t.c.m	t.c.m	NOUN
ftr-360	413	13	.	.	PUNCT
ftr-360	414	1	(	(	PUNCT
ftr-360	414	2	cch	cch	NOUN
ftr-360	414	3	)	)	PUNCT
ftr-360	414	4	849	849	NUM
ftr-360	414	5	,	,	PUNCT
ftr-360	414	6	866	866	NUM
ftr-360	414	7	(	(	PUNCT
ftr-360	414	8	1990	1990	NUM
ftr-360	414	9	)	)	PUNCT
ftr-360	414	10	.	.	PUNCT
ftr-360	415	1	102	102	X
ftr-360	415	2	.	.	PUNCT
ftr-360	416	1	see	see	VERB
ftr-360	416	2	irs	irs	PROPN
ftr-360	416	3	tech	tech	NOUN
ftr-360	416	4	.	.	PUNCT
ftr-360	417	1	adv	adv	PROPN
ftr-360	417	2	.	.	PUNCT
ftr-360	417	3	mem	mem	PROPN
ftr-360	417	4	.	.	PUNCT
ftr-360	417	5	2009	2009	NUM
ftr-360	417	6	-	-	SYM
ftr-360	417	7	03	03	NUM
ftr-360	417	8	-	-	PUNCT
ftr-360	417	9	079	079	NUM
ftr-360	417	10	(	(	PUNCT
ftr-360	417	11	oct	oct	PROPN
ftr-360	417	12	.	.	PROPN
ftr-360	417	13	8	8	NUM
ftr-360	417	14	,	,	PUNCT
ftr-360	417	15	2008	2008	NUM
ftr-360	417	16	)	)	PUNCT
ftr-360	417	17	(	(	PUNCT
ftr-360	417	18	noting	note	VERB
ftr-360	417	19	that	that	SCONJ
ftr-360	417	20	a	a	DET
ftr-360	417	21	buyer	buyer	NOUN
ftr-360	417	22	’s	’s	PART
ftr-360	417	23	acceptance	acceptance	NOUN
ftr-360	417	24	of	of	ADP
ftr-360	417	25	an	an	DET
ftr-360	417	26	invoice	invoice	NOUN
ftr-360	417	27	might	might	AUX
ftr-360	417	28	act	act	VERB
ftr-360	417	29	as	as	ADP
ftr-360	417	30	a	a	DET
ftr-360	417	31	condition	condition	NOUN
ftr-360	417	32	precedent	precedent	NOUN
ftr-360	417	33	to	to	ADP
ftr-360	417	34	the	the	DET
ftr-360	417	35	seller	seller	NOUN
ftr-360	417	36	’s	’s	PART
ftr-360	417	37	right	right	NOUN
ftr-360	417	38	to	to	ADP
ftr-360	417	39	payment	payment	NOUN
ftr-360	417	40	but	but	CCONJ
ftr-360	417	41	not	not	PART
ftr-360	417	42	to	to	ADP
ftr-360	417	43	the	the	DET
ftr-360	417	44	seller	seller	NOUN
ftr-360	417	45	’s	’s	PART
ftr-360	417	46	right	right	NOUN
ftr-360	417	47	to	to	ADP
ftr-360	417	48	bill	bill	NOUN
ftr-360	417	49	)	)	PUNCT
ftr-360	417	50	;	;	PUNCT
ftr-360	417	51	cf	cf	X
ftr-360	417	52	.	.	PUNCT
ftr-360	418	1	irs	irs	PROPN
ftr-360	418	2	tech	tech	NOUN
ftr-360	418	3	.	.	PUNCT
ftr-360	419	1	adv	adv	PROPN
ftr-360	419	2	.	.	PUNCT
ftr-360	419	3	mem	mem	PROPN
ftr-360	419	4	.	.	PUNCT
ftr-360	419	5	200310	200310	NUM
ftr-360	419	6	-	-	SYM
ftr-360	419	7	003	003	PROPN
ftr-360	419	8	(	(	PUNCT
ftr-360	419	9	oct	oct	PROPN
ftr-360	419	10	.	.	PROPN
ftr-360	419	11	30	30	NUM
ftr-360	419	12	,	,	PUNCT
ftr-360	419	13	2002	2002	NUM
ftr-360	419	14	)	)	PUNCT
ftr-360	419	15	(	(	PUNCT
ftr-360	419	16	“	"	PUNCT
ftr-360	419	17	even	even	ADV
ftr-360	419	18	if	if	SCONJ
ftr-360	419	19	the	the	DET
ftr-360	419	20	terms	term	NOUN
ftr-360	419	21	of	of	ADP
ftr-360	419	22	the	the	DET
ftr-360	419	23	sales	sale	NOUN
ftr-360	419	24	agreement	agreement	NOUN
ftr-360	419	25	made	make	VERB
ftr-360	419	26	acceptance	acceptance	NOUN
ftr-360	419	27	of	of	ADP
ftr-360	419	28	the	the	DET
ftr-360	419	29	system	system	NOUN
ftr-360	419	30	a	a	DET
ftr-360	419	31	condition	condition	NOUN
ftr-360	419	32	precedent	precedent	NOUN
ftr-360	419	33	to	to	ADP
ftr-360	419	34	the	the	DET
ftr-360	419	35	right	right	NOUN
ftr-360	419	36	to	to	PART
ftr-360	419	37	receive	receive	VERB
ftr-360	419	38	income	income	NOUN
ftr-360	419	39	,	,	PUNCT
ftr-360	419	40	…	…	PUNCT
ftr-360	420	1	[	[	X
ftr-360	420	2	t]he	t]he	X
ftr-360	420	3	return	return	NOUN
ftr-360	420	4	of	of	ADP
ftr-360	420	5	an	an	DET
ftr-360	420	6	acceptance	acceptance	NOUN
ftr-360	420	7	form	form	NOUN
ftr-360	420	8	by	by	ADP
ftr-360	420	9	the	the	DET
ftr-360	420	10	customer	customer	NOUN
ftr-360	420	11	is	be	AUX
ftr-360	420	12	merely	merely	ADV
ftr-360	420	13	a	a	DET
ftr-360	420	14	ministerial	ministerial	ADJ
ftr-360	420	15	act	act	NOUN
ftr-360	420	16	,	,	PUNCT
ftr-360	420	17	and	and	CCONJ
ftr-360	420	18	is	be	AUX
ftr-360	420	19	not	not	PART
ftr-360	420	20	required	require	VERB
ftr-360	420	21	to	to	PART
ftr-360	420	22	establish	establish	VERB
ftr-360	420	23	taxpayer	taxpayer	PROPN
ftr-360	420	24	’s	’s	PART
ftr-360	420	25	right	right	NOUN
ftr-360	420	26	to	to	ADP
ftr-360	420	27	the	the	DET
ftr-360	420	28	income	income	NOUN
ftr-360	420	29	under	under	ADP
ftr-360	420	30	the	the	DET
ftr-360	420	31	all	all	DET
ftr-360	420	32	-	-	PUNCT
ftr-360	420	33	events	event	NOUN
ftr-360	420	34	test	test	NOUN
ftr-360	420	35	.	.	PUNCT
ftr-360	420	36	”	"	PUNCT
ftr-360	420	37	)	)	PUNCT
ftr-360	420	38	.	.	PUNCT
ftr-360	421	1	103	103	NUM
ftr-360	421	2	.	.	PUNCT
ftr-360	422	1	see	see	VERB
ftr-360	422	2	irs	irs	PROPN
ftr-360	422	3	field	field	NOUN
ftr-360	422	4	serv	serv	X
ftr-360	422	5	.	.	PUNCT
ftr-360	423	1	adv	adv	PROPN
ftr-360	423	2	.	.	PUNCT
ftr-360	424	1	1997	1997	NUM
ftr-360	424	2	fsa	fsa	PROPN
ftr-360	424	3	lexis	lexi	VERB
ftr-360	424	4	350	350	NUM
ftr-360	424	5	(	(	PUNCT
ftr-360	424	6	feb	feb	X
ftr-360	424	7	.	.	PROPN
ftr-360	424	8	10	10	NUM
ftr-360	424	9	,	,	PUNCT
ftr-360	424	10	1997	1997	NUM
ftr-360	424	11	)	)	PUNCT
ftr-360	424	12	(	(	PUNCT
ftr-360	424	13	noting	note	VERB
ftr-360	424	14	that	that	SCONJ
ftr-360	424	15	,	,	PUNCT
ftr-360	424	16	by	by	ADP
ftr-360	424	17	“	"	PUNCT
ftr-360	424	18	dictating	dictate	VERB
ftr-360	424	19	the	the	DET
ftr-360	424	20	form	form	NOUN
ftr-360	424	21	and	and	CCONJ
ftr-360	424	22	documentary	documentary	NOUN
ftr-360	424	23	requirements	requirement	NOUN
ftr-360	424	24	for	for	ADP
ftr-360	424	25	reimbursement	reimbursement	NOUN
ftr-360	424	26	”	"	PUNCT
ftr-360	424	27	in	in	ADP
ftr-360	424	28	a	a	DET
ftr-360	424	29	cooperative	cooperative	ADJ
ftr-360	424	30	advertising	advertising	NOUN
ftr-360	424	31	agreement	agreement	NOUN
ftr-360	424	32	,	,	PUNCT
ftr-360	424	33	the	the	DET
ftr-360	424	34	taxpayer	taxpayer	NOUN
ftr-360	424	35	“	"	PUNCT
ftr-360	424	36	made	make	VERB
ftr-360	424	37	the	the	DET
ftr-360	424	38	submission	submission	NOUN
ftr-360	424	39	of	of	ADP
ftr-360	424	40	certain	certain	ADJ
ftr-360	424	41	documents	document	NOUN
ftr-360	424	42	a	a	DET
ftr-360	424	43	condition	condition	NOUN
ftr-360	424	44	precedent	precedent	NOUN
ftr-360	424	45	to	to	ADP
ftr-360	424	46	its	its	PRON
ftr-360	424	47	own	own	ADJ
ftr-360	424	48	”	"	PUNCT
ftr-360	424	49	liability	liability	NOUN
ftr-360	424	50	to	to	PART
ftr-360	424	51	pay	pay	VERB
ftr-360	424	52	480	480	NUM
ftr-360	424	53	florida	florida	PROPN
ftr-360	424	54	tax	tax	PROPN
ftr-360	424	55	review	review	NOUN
ftr-360	424	56	[	[	X
ftr-360	424	57	vol	vol	NOUN
ftr-360	424	58	.	.	PUNCT
ftr-360	425	1	10:7	10:7	NUM
ftr-360	425	2	ministerial	ministerial	ADJ
ftr-360	425	3	nature	nature	NOUN
ftr-360	425	4	of	of	ADP
ftr-360	425	5	submission	submission	NOUN
ftr-360	425	6	requirements	requirement	NOUN
ftr-360	425	7	under	under	ADP
ftr-360	425	8	a	a	DET
ftr-360	425	9	cooperative	cooperative	ADJ
ftr-360	425	10	advertising	advertising	NOUN
ftr-360	425	11	agreement.104	agreement.104	NOUN
ftr-360	425	12	the	the	DET
ftr-360	425	13	agreement	agreement	NOUN
ftr-360	425	14	obligated	obligate	VERB
ftr-360	425	15	a	a	DET
ftr-360	425	16	manufacturer	manufacturer	NOUN
ftr-360	425	17	to	to	PART
ftr-360	425	18	pay	pay	VERB
ftr-360	425	19	a	a	DET
ftr-360	425	20	retailer	retailer	NOUN
ftr-360	425	21	a	a	DET
ftr-360	425	22	promotional	promotional	ADJ
ftr-360	425	23	allowance	allowance	NOUN
ftr-360	425	24	for	for	ADP
ftr-360	425	25	products	product	NOUN
ftr-360	425	26	purchased	purchase	VERB
ftr-360	425	27	from	from	ADP
ftr-360	425	28	the	the	DET
ftr-360	425	29	manufacturer	manufacturer	NOUN
ftr-360	425	30	and	and	CCONJ
ftr-360	425	31	advertised	advertise	VERB
ftr-360	425	32	by	by	ADP
ftr-360	425	33	the	the	DET
ftr-360	425	34	retailer	retailer	NOUN
ftr-360	425	35	in	in	ADP
ftr-360	425	36	a	a	DET
ftr-360	425	37	prescribed	prescribed	ADJ
ftr-360	425	38	time	time	NOUN
ftr-360	425	39	and	and	CCONJ
ftr-360	425	40	manner	manner	NOUN
ftr-360	425	41	,	,	PUNCT
ftr-360	425	42	provided	provide	VERB
ftr-360	425	43	the	the	DET
ftr-360	425	44	retailer	retailer	NOUN
ftr-360	425	45	submitted	submit	VERB
ftr-360	425	46	a	a	DET
ftr-360	425	47	claim	claim	NOUN
ftr-360	425	48	form	form	NOUN
ftr-360	425	49	and	and	CCONJ
ftr-360	425	50	proof	proof	NOUN
ftr-360	425	51	of	of	ADP
ftr-360	425	52	the	the	DET
ftr-360	425	53	advertising.105	advertising.105	NOUN
ftr-360	425	54	drawing	draw	VERB
ftr-360	425	55	a	a	DET
ftr-360	425	56	comparison	comparison	NOUN
ftr-360	425	57	to	to	ADP
ftr-360	425	58	submitting	submit	VERB
ftr-360	425	59	an	an	DET
ftr-360	425	60	invoice	invoice	NOUN
ftr-360	425	61	,	,	PUNCT
ftr-360	425	62	the	the	DET
ftr-360	425	63	service	service	NOUN
ftr-360	425	64	found	find	VERB
ftr-360	425	65	that	that	SCONJ
ftr-360	425	66	the	the	DET
ftr-360	425	67	retailer	retailer	NOUN
ftr-360	425	68	’s	’s	PART
ftr-360	425	69	claim	claim	NOUN
ftr-360	425	70	and	and	CCONJ
ftr-360	425	71	proof	proof	NOUN
ftr-360	425	72	submission	submission	NOUN
ftr-360	425	73	only	only	ADV
ftr-360	425	74	functioned	function	VERB
ftr-360	425	75	as	as	ADP
ftr-360	425	76	the	the	DET
ftr-360	425	77	means	mean	NOUN
ftr-360	425	78	to	to	PART
ftr-360	425	79	request	request	VERB
ftr-360	425	80	payment	payment	NOUN
ftr-360	425	81	insofar	insofar	ADV
ftr-360	425	82	as	as	SCONJ
ftr-360	425	83	it	it	PRON
ftr-360	425	84	merely	merely	ADV
ftr-360	425	85	evidenced	evidence	VERB
ftr-360	425	86	that	that	SCONJ
ftr-360	425	87	the	the	DET
ftr-360	425	88	advertising	advertising	NOUN
ftr-360	425	89	services	service	NOUN
ftr-360	425	90	were	be	AUX
ftr-360	425	91	performed	perform	VERB
ftr-360	425	92	as	as	ADP
ftr-360	425	93	required	require	VERB
ftr-360	425	94	under	under	ADP
ftr-360	425	95	the	the	DET
ftr-360	425	96	agreement.106	agreement.106	NOUN
ftr-360	425	97	the	the	DET
ftr-360	425	98	comparison	comparison	NOUN
ftr-360	425	99	led	lead	VERB
ftr-360	425	100	the	the	DET
ftr-360	425	101	service	service	NOUN
ftr-360	425	102	to	to	PART
ftr-360	425	103	conclude	conclude	VERB
ftr-360	425	104	that	that	SCONJ
ftr-360	425	105	the	the	DET
ftr-360	425	106	filing	filing	NOUN
ftr-360	425	107	constituted	constitute	VERB
ftr-360	425	108	a	a	DET
ftr-360	425	109	ministerial	ministerial	ADJ
ftr-360	425	110	act	act	NOUN
ftr-360	425	111	that	that	PRON
ftr-360	425	112	would	would	AUX
ftr-360	425	113	not	not	PART
ftr-360	425	114	serve	serve	VERB
ftr-360	425	115	as	as	ADP
ftr-360	425	116	a	a	DET
ftr-360	425	117	condition	condition	NOUN
ftr-360	425	118	precedent	precedent	NOUN
ftr-360	425	119	to	to	ADP
ftr-360	425	120	the	the	DET
ftr-360	425	121	manufacturer	manufacturer	NOUN
ftr-360	425	122	’s	’s	PART
ftr-360	425	123	liability	liability	NOUN
ftr-360	425	124	to	to	PART
ftr-360	425	125	make	make	VERB
ftr-360	425	126	the	the	DET
ftr-360	425	127	payments.107	payments.107	NOUN
ftr-360	425	128	thus	thus	ADV
ftr-360	425	129	,	,	PUNCT
ftr-360	425	130	the	the	DET
ftr-360	425	131	service	service	NOUN
ftr-360	425	132	derived	derive	VERB
ftr-360	425	133	the	the	DET
ftr-360	425	134	submission	submission	NOUN
ftr-360	425	135	’s	’s	PART
ftr-360	425	136	ministerial	ministerial	ADJ
ftr-360	425	137	nature	nature	NOUN
ftr-360	425	138	from	from	ADP
ftr-360	425	139	its	its	PRON
ftr-360	425	140	purpose	purpose	NOUN
ftr-360	425	141	to	to	PART
ftr-360	425	142	substantiate	substantiate	VERB
ftr-360	425	143	the	the	DET
ftr-360	425	144	other	other	ADJ
ftr-360	425	145	performances	performance	NOUN
ftr-360	425	146	required	require	VERB
ftr-360	425	147	by	by	ADP
ftr-360	425	148	the	the	DET
ftr-360	425	149	contract	contract	NOUN
ftr-360	425	150	.	.	PUNCT
ftr-360	426	1	the	the	DET
ftr-360	426	2	unpredictable	unpredictable	ADJ
ftr-360	426	3	approaches	approach	NOUN
ftr-360	426	4	taken	take	VERB
ftr-360	426	5	in	in	ADP
ftr-360	426	6	these	these	DET
ftr-360	426	7	cases	case	NOUN
ftr-360	426	8	and	and	CCONJ
ftr-360	426	9	rulings	ruling	NOUN
ftr-360	426	10	show	show	VERB
ftr-360	426	11	that	that	SCONJ
ftr-360	426	12	ministerial	ministerial	ADJ
ftr-360	426	13	acts	act	NOUN
ftr-360	426	14	lack	lack	VERB
ftr-360	426	15	readily	readily	ADV
ftr-360	426	16	identifiable	identifiable	ADJ
ftr-360	426	17	characteristics	characteristic	NOUN
ftr-360	426	18	and	and	CCONJ
ftr-360	426	19	any	any	DET
ftr-360	426	20	willingness	willingness	NOUN
ftr-360	426	21	to	to	PART
ftr-360	426	22	disregard	disregard	VERB
ftr-360	426	23	the	the	DET
ftr-360	426	24	nonoccurrence	nonoccurrence	NOUN
ftr-360	426	25	of	of	ADP
ftr-360	426	26	required	require	VERB
ftr-360	426	27	performance	performance	NOUN
ftr-360	426	28	depends	depend	VERB
ftr-360	426	29	largely	largely	ADV
ftr-360	426	30	on	on	ADP
ftr-360	426	31	context	context	NOUN
ftr-360	426	32	.	.	PUNCT
ftr-360	427	1	cases	case	NOUN
ftr-360	427	2	and	and	CCONJ
ftr-360	427	3	rulings	ruling	NOUN
ftr-360	427	4	broadly	broadly	ADV
ftr-360	427	5	suggest	suggest	VERB
ftr-360	427	6	that	that	SCONJ
ftr-360	427	7	a	a	DET
ftr-360	427	8	nonministerial	nonministerial	ADJ
ftr-360	427	9	act	act	NOUN
ftr-360	427	10	,	,	PUNCT
ftr-360	427	11	which	which	PRON
ftr-360	427	12	can	can	AUX
ftr-360	427	13	preclude	preclude	VERB
ftr-360	427	14	a	a	DET
ftr-360	427	15	taxpayer	taxpayer	NOUN
ftr-360	427	16	from	from	ADP
ftr-360	427	17	having	have	VERB
ftr-360	427	18	a	a	DET
ftr-360	427	19	fixed	fix	VERB
ftr-360	427	20	right	right	NOUN
ftr-360	427	21	or	or	CCONJ
ftr-360	427	22	liability	liability	NOUN
ftr-360	427	23	,	,	PUNCT
ftr-360	427	24	often	often	ADV
ftr-360	427	25	signifies	signify	VERB
ftr-360	427	26	more	more	ADJ
ftr-360	427	27	than	than	ADP
ftr-360	427	28	just	just	ADV
ftr-360	427	29	a	a	DET
ftr-360	427	30	technical	technical	ADJ
ftr-360	427	31	requirement,108	requirement,108	PROPN
ftr-360	427	32	provides	provide	VERB
ftr-360	427	33	some	some	DET
ftr-360	427	34	the	the	DET
ftr-360	427	35	cooperative	cooperative	ADJ
ftr-360	427	36	advertising	advertising	NOUN
ftr-360	427	37	expenses	expense	NOUN
ftr-360	427	38	)	)	PUNCT
ftr-360	427	39	;	;	PUNCT
ftr-360	427	40	irs	irs	PROPN
ftr-360	427	41	tech	tech	NOUN
ftr-360	427	42	.	.	PUNCT
ftr-360	428	1	adv	adv	PROPN
ftr-360	428	2	.	.	PUNCT
ftr-360	428	3	mem	mem	PROPN
ftr-360	428	4	.	.	PUNCT
ftr-360	429	1	94	94	NUM
ftr-360	429	2	-	-	SYM
ftr-360	429	3	16	16	NUM
ftr-360	429	4	-	-	PUNCT
ftr-360	429	5	004	004	NUM
ftr-360	429	6	(	(	PUNCT
ftr-360	429	7	dec	dec	PROPN
ftr-360	429	8	.	.	PROPN
ftr-360	429	9	23	23	NUM
ftr-360	429	10	,	,	PUNCT
ftr-360	429	11	1993	1993	NUM
ftr-360	429	12	)	)	PUNCT
ftr-360	429	13	(	(	PUNCT
ftr-360	429	14	concluding	conclude	VERB
ftr-360	429	15	that	that	SCONJ
ftr-360	429	16	a	a	DET
ftr-360	429	17	liability	liability	NOUN
ftr-360	429	18	for	for	ADP
ftr-360	429	19	cooperative	cooperative	ADJ
ftr-360	429	20	advertising	advertising	NOUN
ftr-360	429	21	expenses	expense	NOUN
ftr-360	429	22	did	do	AUX
ftr-360	429	23	not	not	PART
ftr-360	429	24	become	become	AUX
ftr-360	429	25	fixed	fix	VERB
ftr-360	429	26	prior	prior	ADV
ftr-360	429	27	to	to	ADP
ftr-360	429	28	the	the	DET
ftr-360	429	29	submission	submission	NOUN
ftr-360	429	30	of	of	ADP
ftr-360	429	31	a	a	DET
ftr-360	429	32	claim	claim	NOUN
ftr-360	429	33	form	form	NOUN
ftr-360	429	34	,	,	PUNCT
ftr-360	429	35	absent	absent	ADJ
ftr-360	429	36	proof	proof	NOUN
ftr-360	429	37	that	that	SCONJ
ftr-360	429	38	substantial	substantial	ADJ
ftr-360	429	39	performance	performance	NOUN
ftr-360	429	40	would	would	AUX
ftr-360	429	41	establish	establish	VERB
ftr-360	429	42	liability	liability	NOUN
ftr-360	429	43	under	under	ADP
ftr-360	429	44	state	state	NOUN
ftr-360	429	45	law	law	NOUN
ftr-360	429	46	)	)	PUNCT
ftr-360	429	47	;	;	PUNCT
ftr-360	429	48	irs	irs	PROPN
ftr-360	429	49	tech	tech	NOUN
ftr-360	429	50	.	.	PUNCT
ftr-360	430	1	adv	adv	PROPN
ftr-360	430	2	.	.	PUNCT
ftr-360	430	3	mem	mem	PROPN
ftr-360	430	4	.	.	PUNCT
ftr-360	431	1	93	93	NUM
ftr-360	431	2	-	-	SYM
ftr-360	431	3	43006	43006	NUM
ftr-360	431	4	(	(	PUNCT
ftr-360	431	5	july	july	PROPN
ftr-360	431	6	13	13	NUM
ftr-360	431	7	,	,	PUNCT
ftr-360	431	8	1993	1993	NUM
ftr-360	431	9	)	)	PUNCT
ftr-360	432	1	(	(	PUNCT
ftr-360	432	2	holding	hold	VERB
ftr-360	432	3	,	,	PUNCT
ftr-360	432	4	in	in	ADP
ftr-360	432	5	reconsideration	reconsideration	NOUN
ftr-360	432	6	of	of	ADP
ftr-360	432	7	irs	irs	PROPN
ftr-360	432	8	tech	tech	NOUN
ftr-360	432	9	.	.	PUNCT
ftr-360	433	1	adv	adv	PROPN
ftr-360	433	2	.	.	PUNCT
ftr-360	433	3	mem	mem	PROPN
ftr-360	433	4	.	.	PUNCT
ftr-360	434	1	92	92	NUM
ftr-360	434	2	-	-	PUNCT
ftr-360	434	3	04	04	NUM
ftr-360	434	4	-	-	PUNCT
ftr-360	434	5	003	003	NUM
ftr-360	434	6	,	,	PUNCT
ftr-360	434	7	that	that	SCONJ
ftr-360	434	8	a	a	DET
ftr-360	434	9	liability	liability	NOUN
ftr-360	434	10	did	do	AUX
ftr-360	434	11	not	not	PART
ftr-360	434	12	become	become	AUX
ftr-360	434	13	fixed	fix	VERB
ftr-360	434	14	prior	prior	ADV
ftr-360	434	15	to	to	ADP
ftr-360	434	16	compliance	compliance	NOUN
ftr-360	434	17	with	with	ADP
ftr-360	434	18	a	a	DET
ftr-360	434	19	contractual	contractual	ADJ
ftr-360	434	20	requirement	requirement	NOUN
ftr-360	434	21	to	to	PART
ftr-360	434	22	submit	submit	VERB
ftr-360	434	23	a	a	DET
ftr-360	434	24	claim	claim	NOUN
ftr-360	434	25	)	)	PUNCT
ftr-360	435	1	;	;	PUNCT
ftr-360	435	2	irs	irs	PROPN
ftr-360	435	3	tech	tech	NOUN
ftr-360	435	4	.	.	PUNCT
ftr-360	436	1	adv	adv	PROPN
ftr-360	436	2	.	.	PUNCT
ftr-360	436	3	mem	mem	PROPN
ftr-360	436	4	.	.	PUNCT
ftr-360	437	1	93	93	NUM
ftr-360	437	2	-	-	SYM
ftr-360	437	3	20	20	NUM
ftr-360	437	4	-	-	PUNCT
ftr-360	437	5	001	001	NUM
ftr-360	437	6	(	(	PUNCT
ftr-360	437	7	dec	dec	PROPN
ftr-360	437	8	.	.	PROPN
ftr-360	437	9	17	17	NUM
ftr-360	437	10	,	,	PUNCT
ftr-360	437	11	1992	1992	NUM
ftr-360	437	12	)	)	PUNCT
ftr-360	437	13	(	(	PUNCT
ftr-360	437	14	holding	hold	VERB
ftr-360	437	15	that	that	SCONJ
ftr-360	437	16	a	a	DET
ftr-360	437	17	liability	liability	NOUN
ftr-360	437	18	became	became	AUX
ftr-360	437	19	fixed	fix	VERB
ftr-360	437	20	only	only	ADV
ftr-360	437	21	upon	upon	SCONJ
ftr-360	437	22	compliance	compliance	NOUN
ftr-360	437	23	with	with	ADP
ftr-360	437	24	a	a	DET
ftr-360	437	25	claim	claim	NOUN
ftr-360	437	26	submission	submission	NOUN
ftr-360	437	27	requirement	requirement	NOUN
ftr-360	437	28	in	in	ADP
ftr-360	437	29	a	a	DET
ftr-360	437	30	contract	contract	NOUN
ftr-360	437	31	)	)	PUNCT
ftr-360	437	32	;	;	PUNCT
ftr-360	437	33	irs	irs	PROPN
ftr-360	437	34	tech	tech	NOUN
ftr-360	437	35	.	.	PUNCT
ftr-360	438	1	adv	adv	PROPN
ftr-360	438	2	.	.	PUNCT
ftr-360	438	3	mem	mem	PROPN
ftr-360	438	4	.	.	PUNCT
ftr-360	439	1	92	92	NUM
ftr-360	439	2	-	-	PUNCT
ftr-360	439	3	04	04	NUM
ftr-360	439	4	-	-	PUNCT
ftr-360	439	5	003	003	NUM
ftr-360	439	6	(	(	PUNCT
ftr-360	439	7	oct	oct	PROPN
ftr-360	439	8	.	.	PROPN
ftr-360	439	9	2	2	NUM
ftr-360	439	10	,	,	PUNCT
ftr-360	439	11	1991	1991	NUM
ftr-360	439	12	)	)	PUNCT
ftr-360	440	1	(	(	PUNCT
ftr-360	440	2	finding	find	VERB
ftr-360	440	3	that	that	SCONJ
ftr-360	440	4	a	a	DET
ftr-360	440	5	liability	liability	NOUN
ftr-360	440	6	for	for	ADP
ftr-360	440	7	cooperative	cooperative	ADJ
ftr-360	440	8	advertising	advertising	NOUN
ftr-360	440	9	expenses	expense	NOUN
ftr-360	440	10	became	became	AUX
ftr-360	440	11	fixed	fix	VERB
ftr-360	440	12	upon	upon	SCONJ
ftr-360	440	13	the	the	DET
ftr-360	440	14	performance	performance	NOUN
ftr-360	440	15	of	of	ADP
ftr-360	440	16	the	the	DET
ftr-360	440	17	required	require	VERB
ftr-360	440	18	advertising	advertising	NOUN
ftr-360	440	19	)	)	PUNCT
ftr-360	440	20	;	;	PUNCT
ftr-360	440	21	irs	irs	PROPN
ftr-360	440	22	tech	tech	NOUN
ftr-360	440	23	.	.	PUNCT
ftr-360	441	1	adv	adv	PROPN
ftr-360	441	2	.	.	PUNCT
ftr-360	441	3	mem	mem	PROPN
ftr-360	441	4	.	.	PROPN
ftr-360	441	5	91	91	NUM
ftr-360	441	6	-	-	SYM
ftr-360	441	7	43	43	NUM
ftr-360	441	8	-	-	PUNCT
ftr-360	441	9	083	083	NUM
ftr-360	441	10	(	(	PUNCT
ftr-360	441	11	aug	aug	PROPN
ftr-360	441	12	.	.	PROPN
ftr-360	441	13	1	1	NUM
ftr-360	441	14	,	,	PUNCT
ftr-360	441	15	1991	1991	NUM
ftr-360	441	16	)	)	PUNCT
ftr-360	441	17	(	(	PUNCT
ftr-360	441	18	concluding	conclude	VERB
ftr-360	441	19	that	that	SCONJ
ftr-360	441	20	a	a	DET
ftr-360	441	21	right	right	NOUN
ftr-360	441	22	to	to	PART
ftr-360	441	23	receive	receive	VERB
ftr-360	441	24	payment	payment	NOUN
ftr-360	441	25	for	for	ADP
ftr-360	441	26	cooperative	cooperative	ADJ
ftr-360	441	27	advertising	advertising	NOUN
ftr-360	441	28	services	service	NOUN
ftr-360	441	29	became	became	AUX
ftr-360	441	30	fixed	fix	VERB
ftr-360	441	31	upon	upon	SCONJ
ftr-360	441	32	the	the	DET
ftr-360	441	33	placement	placement	NOUN
ftr-360	441	34	of	of	ADP
ftr-360	441	35	advertising	advertising	NOUN
ftr-360	441	36	despite	despite	SCONJ
ftr-360	441	37	the	the	DET
ftr-360	441	38	requirement	requirement	NOUN
ftr-360	441	39	to	to	PART
ftr-360	441	40	submit	submit	VERB
ftr-360	441	41	a	a	DET
ftr-360	441	42	claim	claim	NOUN
ftr-360	441	43	form	form	NOUN
ftr-360	441	44	)	)	PUNCT
ftr-360	441	45	.	.	PUNCT
ftr-360	442	1	the	the	DET
ftr-360	442	2	service	service	NOUN
ftr-360	442	3	apparently	apparently	ADV
ftr-360	442	4	faced	face	VERB
ftr-360	442	5	an	an	DET
ftr-360	442	6	internal	internal	ADJ
ftr-360	442	7	disagreement	disagreement	NOUN
ftr-360	442	8	between	between	ADP
ftr-360	442	9	the	the	DET
ftr-360	442	10	field	field	NOUN
ftr-360	442	11	,	,	PUNCT
ftr-360	442	12	which	which	PRON
ftr-360	442	13	thought	think	VERB
ftr-360	442	14	satisfaction	satisfaction	NOUN
ftr-360	442	15	of	of	ADP
ftr-360	442	16	the	the	DET
ftr-360	442	17	all	all	DET
ftr-360	442	18	events	event	NOUN
ftr-360	442	19	tests	test	NOUN
ftr-360	442	20	depended	depend	VERB
ftr-360	442	21	on	on	ADP
ftr-360	442	22	compliance	compliance	NOUN
ftr-360	442	23	with	with	ADP
ftr-360	442	24	all	all	DET
ftr-360	442	25	contractual	contractual	ADJ
ftr-360	442	26	terms	term	NOUN
ftr-360	442	27	,	,	PUNCT
ftr-360	442	28	and	and	CCONJ
ftr-360	442	29	the	the	DET
ftr-360	442	30	national	national	ADJ
ftr-360	442	31	office	office	NOUN
ftr-360	442	32	,	,	PUNCT
ftr-360	442	33	which	which	PRON
ftr-360	442	34	believed	believe	VERB
ftr-360	442	35	performance	performance	NOUN
ftr-360	442	36	of	of	ADP
ftr-360	442	37	the	the	DET
ftr-360	442	38	services	service	NOUN
ftr-360	442	39	(	(	PUNCT
ftr-360	442	40	for	for	ADP
ftr-360	442	41	which	which	PRON
ftr-360	442	42	the	the	DET
ftr-360	442	43	parties	party	NOUN
ftr-360	442	44	had	have	AUX
ftr-360	442	45	contracted	contract	VERB
ftr-360	442	46	)	)	PUNCT
ftr-360	442	47	satisfied	satisfy	VERB
ftr-360	442	48	the	the	DET
ftr-360	442	49	all	all	DET
ftr-360	442	50	events	event	NOUN
ftr-360	442	51	tests	test	NOUN
ftr-360	442	52	.	.	PUNCT
ftr-360	443	1	see	see	VERB
ftr-360	443	2	irs	irs	PROPN
ftr-360	443	3	field	field	NOUN
ftr-360	443	4	ser	ser	NOUN
ftr-360	443	5	.	.	PUNCT
ftr-360	444	1	adv	adv	PROPN
ftr-360	444	2	.	.	PUNCT
ftr-360	444	3	1999	1999	NUM
ftr-360	444	4	-	-	SYM
ftr-360	444	5	1134	1134	NUM
ftr-360	444	6	(	(	PUNCT
ftr-360	444	7	undated	undated	ADJ
ftr-360	444	8	)	)	PUNCT
ftr-360	444	9	.	.	PUNCT
ftr-360	445	1	104	104	X
ftr-360	445	2	.	.	PUNCT
ftr-360	446	1	see	see	AUX
ftr-360	446	2	rev	rev	PROPN
ftr-360	446	3	.	.	PROPN
ftr-360	446	4	rul	rul	NOUN
ftr-360	446	5	.	.	PUNCT
ftr-360	447	1	98	98	NUM
ftr-360	447	2	-	-	SYM
ftr-360	447	3	39	39	NUM
ftr-360	447	4	,	,	PUNCT
ftr-360	447	5	1998	1998	NUM
ftr-360	447	6	-	-	SYM
ftr-360	447	7	2	2	NUM
ftr-360	447	8	c.b	c.b	PROPN
ftr-360	447	9	.	.	PROPN
ftr-360	447	10	198	198	NUM
ftr-360	447	11	.	.	PUNCT
ftr-360	448	1	105	105	NUM
ftr-360	448	2	.	.	PUNCT
ftr-360	449	1	see	see	VERB
ftr-360	449	2	i	i	PRON
ftr-360	449	3	d.	d.	PROPN
ftr-360	449	4	106	106	NUM
ftr-360	449	5	.	.	PUNCT
ftr-360	450	1	see	see	VERB
ftr-360	450	2	i	i	PRON
ftr-360	450	3	d.	d.	PROPN
ftr-360	450	4	at	at	ADP
ftr-360	450	5	199	199	NUM
ftr-360	450	6	.	.	PUNCT
ftr-360	451	1	107	107	NUM
ftr-360	451	2	.	.	PUNCT
ftr-360	452	1	see	see	VERB
ftr-360	452	2	i	i	PRON
ftr-360	452	3	d.	d.	PROPN
ftr-360	452	4	108	108	NUM
ftr-360	452	5	.	.	PUNCT
ftr-360	453	1	see	see	VERB
ftr-360	453	2	united	united	PROPN
ftr-360	453	3	states	states	PROPN
ftr-360	453	4	v.	v.	ADP
ftr-360	453	5	general	general	PROPN
ftr-360	453	6	dynamics	dynamics	PROPN
ftr-360	453	7	corp	corp	PROPN
ftr-360	453	8	.	.	PROPN
ftr-360	453	9	,	,	PUNCT
ftr-360	453	10	481	481	NUM
ftr-360	453	11	u.s	u.s	PROPN
ftr-360	453	12	.	.	PROPN
ftr-360	453	13	239	239	NUM
ftr-360	453	14	,	,	PUNCT
ftr-360	453	15	244	244	NUM
ftr-360	453	16	(	(	PUNCT
ftr-360	453	17	1987	1987	NUM
ftr-360	453	18	)	)	PUNCT
ftr-360	453	19	;	;	PUNCT
ftr-360	453	20	challenge	challenge	NOUN
ftr-360	453	21	publ’ns	publ’ns	PROPN
ftr-360	453	22	,	,	PUNCT
ftr-360	453	23	inc	inc	PROPN
ftr-360	453	24	.	.	PROPN
ftr-360	453	25	v.	v.	PROPN
ftr-360	453	26	commissioner	commissioner	PROPN
ftr-360	453	27	,	,	PUNCT
ftr-360	453	28	845	845	NUM
ftr-360	453	29	f.2d	f.2d	NOUN
ftr-360	453	30	1541	1541	NUM
ftr-360	453	31	,	,	PUNCT
ftr-360	453	32	1544	1544	NUM
ftr-360	453	33	(	(	PUNCT
ftr-360	453	34	9th	9th	ADJ
ftr-360	453	35	cir	cir	NOUN
ftr-360	453	36	.	.	PROPN
ftr-360	453	37	1988	1988	NUM
ftr-360	453	38	)	)	PUNCT
ftr-360	453	39	(	(	PUNCT
ftr-360	453	40	characterizing	characterize	VERB
ftr-360	453	41	compliance	compliance	NOUN
ftr-360	453	42	with	with	ADP
ftr-360	453	43	a	a	DET
ftr-360	453	44	requirement	requirement	NOUN
ftr-360	453	45	to	to	PART
ftr-360	453	46	submit	submit	VERB
ftr-360	453	47	suitable	suitable	ADJ
ftr-360	453	48	2010	2010	NUM
ftr-360	453	49	]	]	PUNCT
ftr-360	453	50	just	just	ADV
ftr-360	453	51	enough	enough	ADV
ftr-360	453	52	:	:	PUNCT
ftr-360	453	53	substantial	substantial	ADJ
ftr-360	453	54	performance	performance	NOUN
ftr-360	453	55	,	,	PUNCT
ftr-360	453	56	ministerial	ministerial	ADJ
ftr-360	453	57	acts	act	VERB
ftr-360	453	58	481	481	NUM
ftr-360	453	59	significant	significant	ADJ
ftr-360	453	60	benefit	benefit	NOUN
ftr-360	453	61	to	to	ADP
ftr-360	453	62	contracting	contracting	NOUN
ftr-360	453	63	parties,109	parties,109	VERB
ftr-360	453	64	represents	represent	VERB
ftr-360	453	65	consideration	consideration	NOUN
ftr-360	453	66	exchanged	exchange	VERB
ftr-360	453	67	for	for	ADP
ftr-360	453	68	something	something	PRON
ftr-360	453	69	else,110	else,110	PROPN
ftr-360	453	70	calls	call	VERB
ftr-360	453	71	for	for	ADP
ftr-360	453	72	performance	performance	NOUN
ftr-360	453	73	of	of	ADP
ftr-360	453	74	a	a	DET
ftr-360	453	75	complex	complex	ADJ
ftr-360	453	76	nature	nature	NOUN
ftr-360	453	77	or	or	CCONJ
ftr-360	453	78	in	in	ADP
ftr-360	453	79	a	a	DET
ftr-360	453	80	manner	manner	NOUN
ftr-360	453	81	subject	subject	NOUN
ftr-360	453	82	to	to	ADP
ftr-360	453	83	interpretation	interpretation	NOUN
ftr-360	453	84	or	or	CCONJ
ftr-360	453	85	judgment,111	judgment,111	PROPN
ftr-360	453	86	or	or	CCONJ
ftr-360	453	87	constitutes	constitute	VERB
ftr-360	453	88	something	something	PRON
ftr-360	453	89	crucial	crucial	ADJ
ftr-360	453	90	in	in	ADP
ftr-360	453	91	a	a	DET
ftr-360	453	92	contract.112	contract.112	PROPN
ftr-360	453	93	on	on	ADP
ftr-360	453	94	the	the	DET
ftr-360	453	95	other	other	ADJ
ftr-360	453	96	hand	hand	NOUN
ftr-360	453	97	,	,	PUNCT
ftr-360	453	98	they	they	PRON
ftr-360	453	99	also	also	ADV
ftr-360	453	100	suggest	suggest	VERB
ftr-360	453	101	that	that	SCONJ
ftr-360	453	102	a	a	DET
ftr-360	453	103	ministerial	ministerial	ADJ
ftr-360	453	104	act	act	NOUN
ftr-360	453	105	often	often	ADV
ftr-360	453	106	functions	function	VERB
ftr-360	453	107	as	as	ADP
ftr-360	453	108	a	a	DET
ftr-360	453	109	mere	mere	ADJ
ftr-360	453	110	mechanism	mechanism	NOUN
ftr-360	453	111	to	to	PART
ftr-360	453	112	substantiate	substantiate	VERB
ftr-360	453	113	other	other	ADJ
ftr-360	453	114	performances,113	performances,113	PROPN
ftr-360	453	115	appears	appear	VERB
ftr-360	453	116	minor	minor	ADJ
ftr-360	453	117	or	or	CCONJ
ftr-360	453	118	insubstantial	insubstantial	ADJ
ftr-360	453	119	in	in	ADP
ftr-360	453	120	comparison	comparison	NOUN
ftr-360	453	121	to	to	ADP
ftr-360	453	122	other	other	ADJ
ftr-360	453	123	documentation	documentation	NOUN
ftr-360	453	124	under	under	ADP
ftr-360	453	125	the	the	DET
ftr-360	453	126	terms	term	NOUN
ftr-360	453	127	of	of	ADP
ftr-360	453	128	an	an	DET
ftr-360	453	129	agreement	agreement	NOUN
ftr-360	453	130	as	as	ADP
ftr-360	453	131	a	a	DET
ftr-360	453	132	“	"	PUNCT
ftr-360	453	133	legally	legally	ADV
ftr-360	453	134	significant	significant	ADJ
ftr-360	453	135	moment	moment	NOUN
ftr-360	453	136	”	"	PUNCT
ftr-360	453	137	for	for	ADP
ftr-360	453	138	a	a	DET
ftr-360	453	139	taxpayer	taxpayer	NOUN
ftr-360	453	140	’s	’s	PART
ftr-360	453	141	obligation	obligation	NOUN
ftr-360	453	142	)	)	PUNCT
ftr-360	453	143	;	;	PUNCT
ftr-360	453	144	irs	irs	PROPN
ftr-360	453	145	chief	chief	ADJ
ftr-360	453	146	couns	coun	NOUN
ftr-360	453	147	.	.	PUNCT
ftr-360	454	1	adv	adv	PROPN
ftr-360	454	2	.	.	PUNCT
ftr-360	454	3	2008	2008	NUM
ftr-360	454	4	-	-	SYM
ftr-360	454	5	34	34	NUM
ftr-360	454	6	-	-	SYM
ftr-360	454	7	019	019	NUM
ftr-360	454	8	(	(	PUNCT
ftr-360	454	9	may	may	PROPN
ftr-360	454	10	7	7	NUM
ftr-360	454	11	,	,	PUNCT
ftr-360	454	12	2008	2008	NUM
ftr-360	454	13	)	)	PUNCT
ftr-360	454	14	(	(	PUNCT
ftr-360	454	15	finding	find	VERB
ftr-360	454	16	that	that	SCONJ
ftr-360	454	17	the	the	DET
ftr-360	454	18	mailing	mailing	NOUN
ftr-360	454	19	of	of	ADP
ftr-360	454	20	a	a	DET
ftr-360	454	21	rebate	rebate	NOUN
ftr-360	454	22	form	form	NOUN
ftr-360	454	23	is	be	AUX
ftr-360	454	24	“	"	PUNCT
ftr-360	454	25	necessary	necessary	ADJ
ftr-360	454	26	”	"	PUNCT
ftr-360	454	27	to	to	PART
ftr-360	454	28	fix	fix	VERB
ftr-360	454	29	the	the	DET
ftr-360	454	30	liability	liability	NOUN
ftr-360	454	31	to	to	PART
ftr-360	454	32	pay	pay	VERB
ftr-360	454	33	a	a	DET
ftr-360	454	34	rebate	rebate	NOUN
ftr-360	454	35	,	,	PUNCT
ftr-360	454	36	whereas	whereas	SCONJ
ftr-360	454	37	the	the	DET
ftr-360	454	38	processing	processing	NOUN
ftr-360	454	39	and	and	CCONJ
ftr-360	454	40	issuing	issuing	NOUN
ftr-360	454	41	of	of	ADP
ftr-360	454	42	a	a	DET
ftr-360	454	43	rebate	rebate	NOUN
ftr-360	454	44	can	can	AUX
ftr-360	454	45	not	not	PART
ftr-360	454	46	be	be	AUX
ftr-360	454	47	“	"	PUNCT
ftr-360	454	48	anything	anything	PRON
ftr-360	454	49	other	other	ADJ
ftr-360	454	50	than	than	ADP
ftr-360	454	51	a	a	DET
ftr-360	454	52	ministerial	ministerial	ADJ
ftr-360	454	53	act	act	NOUN
ftr-360	454	54	”	"	PUNCT
ftr-360	454	55	)	)	PUNCT
ftr-360	454	56	;	;	PUNCT
ftr-360	454	57	compare	compare	VERB
ftr-360	454	58	orange	orange	PROPN
ftr-360	454	59	&	&	CCONJ
ftr-360	454	60	rockland	rockland	PROPN
ftr-360	454	61	utils	utils	PROPN
ftr-360	454	62	.	.	PROPN
ftr-360	454	63	,	,	PUNCT
ftr-360	454	64	inc	inc	PROPN
ftr-360	454	65	.	.	PROPN
ftr-360	455	1	v.	v.	PROPN
ftr-360	455	2	commissioner	commissioner	PROPN
ftr-360	455	3	,	,	PUNCT
ftr-360	455	4	86	86	NUM
ftr-360	455	5	t.c	t.c	PROPN
ftr-360	455	6	.	.	PROPN
ftr-360	455	7	199	199	NUM
ftr-360	455	8	,	,	PUNCT
ftr-360	455	9	214	214	NUM
ftr-360	455	10	(	(	PUNCT
ftr-360	455	11	1986	1986	NUM
ftr-360	455	12	)	)	PUNCT
ftr-360	455	13	(	(	PUNCT
ftr-360	455	14	finding	find	VERB
ftr-360	455	15	a	a	DET
ftr-360	455	16	utility	utility	NOUN
ftr-360	455	17	company	company	NOUN
ftr-360	455	18	’s	’s	PART
ftr-360	455	19	inability	inability	NOUN
ftr-360	455	20	to	to	PART
ftr-360	455	21	bill	bill	VERB
ftr-360	455	22	customers	customer	NOUN
ftr-360	455	23	prior	prior	ADV
ftr-360	455	24	to	to	ADP
ftr-360	455	25	a	a	DET
ftr-360	455	26	meter	meter	NOUN
ftr-360	455	27	reading	reading	NOUN
ftr-360	455	28	date	date	NOUN
ftr-360	455	29	,	,	PUNCT
ftr-360	455	30	pursuant	pursuant	ADJ
ftr-360	455	31	to	to	ADP
ftr-360	455	32	industry	industry	NOUN
ftr-360	455	33	regulations	regulation	NOUN
ftr-360	455	34	,	,	PUNCT
ftr-360	455	35	distinguishable	distinguishable	ADJ
ftr-360	455	36	from	from	ADP
ftr-360	455	37	a	a	DET
ftr-360	455	38	ministerial	ministerial	ADJ
ftr-360	455	39	act	act	NOUN
ftr-360	455	40	of	of	ADP
ftr-360	455	41	billing	billing	NOUN
ftr-360	455	42	)	)	PUNCT
ftr-360	455	43	with	with	ADP
ftr-360	455	44	announcement	announcement	NOUN
ftr-360	455	45	86	86	NUM
ftr-360	455	46	-	-	SYM
ftr-360	455	47	65	65	NUM
ftr-360	455	48	,	,	PUNCT
ftr-360	455	49	1986	1986	NUM
ftr-360	455	50	-	-	SYM
ftr-360	455	51	19	19	NUM
ftr-360	455	52	i.r.b	i.r.b	NOUN
ftr-360	455	53	.	.	PROPN
ftr-360	455	54	19	19	NUM
ftr-360	455	55	(	(	PUNCT
ftr-360	455	56	concluding	conclude	VERB
ftr-360	455	57	that	that	SCONJ
ftr-360	455	58	a	a	DET
ftr-360	455	59	right	right	NOUN
ftr-360	455	60	to	to	ADP
ftr-360	455	61	income	income	NOUN
ftr-360	455	62	becomes	becomes	AUX
ftr-360	455	63	fixed	fix	VERB
ftr-360	455	64	when	when	SCONJ
ftr-360	455	65	earned	earn	VERB
ftr-360	455	66	“	"	PUNCT
ftr-360	455	67	irrespective	irrespective	ADV
ftr-360	455	68	of	of	ADP
ftr-360	455	69	the	the	DET
ftr-360	455	70	time	time	NOUN
ftr-360	455	71	when	when	SCONJ
ftr-360	455	72	billing	billing	NOUN
ftr-360	455	73	is	be	AUX
ftr-360	455	74	permitted	permit	VERB
ftr-360	455	75	”	"	PUNCT
ftr-360	455	76	)	)	PUNCT
ftr-360	455	77	.	.	PUNCT
ftr-360	456	1	109	109	NUM
ftr-360	456	2	.	.	PUNCT
ftr-360	457	1	see	see	VERB
ftr-360	457	2	irs	irs	PROPN
ftr-360	457	3	tech	tech	NOUN
ftr-360	457	4	.	.	PUNCT
ftr-360	458	1	adv	adv	PROPN
ftr-360	458	2	.	.	PUNCT
ftr-360	458	3	mem	mem	PROPN
ftr-360	458	4	.	.	PUNCT
ftr-360	459	1	77	77	NUM
ftr-360	459	2	-	-	SYM
ftr-360	459	3	42	42	NUM
ftr-360	459	4	-	-	PUNCT
ftr-360	459	5	002	002	NUM
ftr-360	459	6	(	(	PUNCT
ftr-360	459	7	june	june	PROPN
ftr-360	459	8	27	27	NUM
ftr-360	459	9	,	,	PUNCT
ftr-360	459	10	1977	1977	NUM
ftr-360	459	11	)	)	PUNCT
ftr-360	459	12	(	(	PUNCT
ftr-360	459	13	manufacturer	manufacturer	NOUN
ftr-360	459	14	benefits	benefit	NOUN
ftr-360	459	15	when	when	SCONJ
ftr-360	459	16	customers	customer	NOUN
ftr-360	459	17	return	return	VERB
ftr-360	459	18	defective	defective	ADJ
ftr-360	459	19	products	product	NOUN
ftr-360	459	20	)	)	PUNCT
ftr-360	459	21	.	.	PUNCT
ftr-360	460	1	110	110	NUM
ftr-360	460	2	.	.	PUNCT
ftr-360	460	3	see	see	VERB
ftr-360	460	4	ertegun	ertegun	PROPN
ftr-360	460	5	v.	v.	PRON
ftr-360	460	6	commissioner	commissioner	NOUN
ftr-360	460	7	,	,	PUNCT
ftr-360	460	8	531	531	NUM
ftr-360	460	9	f.2d	f.2d	NOUN
ftr-360	460	10	1156	1156	NUM
ftr-360	460	11	,	,	PUNCT
ftr-360	460	12	1159	1159	NUM
ftr-360	460	13	(	(	PUNCT
ftr-360	460	14	2d	2d	NUM
ftr-360	460	15	cir	cir	NOUN
ftr-360	460	16	.	.	PUNCT
ftr-360	460	17	1976	1976	NUM
ftr-360	460	18	)	)	PUNCT
ftr-360	460	19	(	(	PUNCT
ftr-360	460	20	remarking	remark	VERB
ftr-360	460	21	that	that	SCONJ
ftr-360	460	22	the	the	DET
ftr-360	460	23	finding	finding	NOUN
ftr-360	460	24	of	of	ADP
ftr-360	460	25	a	a	DET
ftr-360	460	26	quid	quid	ADJ
ftr-360	460	27	pro	pro	X
ftr-360	460	28	quo	quo	NOUN
ftr-360	460	29	precludes	preclude	VERB
ftr-360	460	30	a	a	DET
ftr-360	460	31	ministerial	ministerial	ADJ
ftr-360	460	32	act	act	NOUN
ftr-360	460	33	characterization	characterization	NOUN
ftr-360	460	34	)	)	PUNCT
ftr-360	460	35	;	;	PUNCT
ftr-360	460	36	l.e	l.e	PROPN
ftr-360	460	37	.	.	PROPN
ftr-360	460	38	thompson	thompson	PROPN
ftr-360	460	39	v.	v.	PROPN
ftr-360	460	40	commissioner	commissioner	PROPN
ftr-360	460	41	,	,	PUNCT
ftr-360	460	42	489	489	NUM
ftr-360	460	43	f.2d	f.2d	ADP
ftr-360	460	44	288	288	NUM
ftr-360	460	45	,	,	PUNCT
ftr-360	460	46	292	292	NUM
ftr-360	460	47	(	(	PUNCT
ftr-360	460	48	4th	4th	ADJ
ftr-360	460	49	cir	cir	NOUN
ftr-360	460	50	.	.	PROPN
ftr-360	460	51	1974	1974	NUM
ftr-360	460	52	)	)	PUNCT
ftr-360	460	53	(	(	PUNCT
ftr-360	460	54	“	"	PUNCT
ftr-360	460	55	[	[	X
ftr-360	460	56	i]t	i]t	NOUN
ftr-360	460	57	is	be	AUX
ftr-360	460	58	doubtful	doubtful	ADJ
ftr-360	460	59	that	that	SCONJ
ftr-360	460	60	delivery	delivery	NOUN
ftr-360	460	61	of	of	ADP
ftr-360	460	62	three	three	NUM
ftr-360	460	63	rocket	rocket	NOUN
ftr-360	460	64	launcher	launcher	NOUN
ftr-360	460	65	track	track	NOUN
ftr-360	460	66	assemblies	assembly	NOUN
ftr-360	460	67	,	,	PUNCT
ftr-360	460	68	each	each	DET
ftr-360	460	69	3,000	3,000	NUM
ftr-360	460	70	feet	foot	NOUN
ftr-360	460	71	in	in	ADP
ftr-360	460	72	length	length	NOUN
ftr-360	460	73	,	,	PUNCT
ftr-360	460	74	from	from	ADP
ftr-360	460	75	parkersburg	parkersburg	PROPN
ftr-360	460	76	,	,	PUNCT
ftr-360	460	77	west	west	PROPN
ftr-360	460	78	virginia	virginia	PROPN
ftr-360	460	79	,	,	PUNCT
ftr-360	460	80	to	to	ADP
ftr-360	460	81	dahlgren	dahlgren	PROPN
ftr-360	460	82	,	,	PUNCT
ftr-360	460	83	virginia	virginia	PROPN
ftr-360	460	84	,	,	PUNCT
ftr-360	460	85	could	could	AUX
ftr-360	460	86	be	be	AUX
ftr-360	460	87	construed	construe	VERB
ftr-360	460	88	as	as	ADP
ftr-360	460	89	an	an	DET
ftr-360	460	90	insignificant	insignificant	ADJ
ftr-360	460	91	part	part	NOUN
ftr-360	460	92	of	of	ADP
ftr-360	460	93	the	the	DET
ftr-360	460	94	consideration	consideration	NOUN
ftr-360	460	95	bargained	bargain	VERB
ftr-360	460	96	for	for	ADP
ftr-360	460	97	and	and	CCONJ
ftr-360	460	98	a	a	DET
ftr-360	460	99	mere	mere	ADJ
ftr-360	460	100	ministerial	ministerial	ADJ
ftr-360	460	101	duty	duty	NOUN
ftr-360	460	102	.	.	PUNCT
ftr-360	460	103	”	"	PUNCT
ftr-360	460	104	)	)	PUNCT
ftr-360	460	105	.	.	PUNCT
ftr-360	461	1	111	111	NUM
ftr-360	461	2	.	.	PUNCT
ftr-360	462	1	see	see	VERB
ftr-360	462	2	h.j	h.j	PROPN
ftr-360	462	3	.	.	PROPN
ftr-360	462	4	heinz	heinz	PROPN
ftr-360	462	5	co.	co.	PROPN
ftr-360	462	6	v.	v.	ADP
ftr-360	462	7	granger	granger	PROPN
ftr-360	462	8	,	,	PUNCT
ftr-360	462	9	147	147	NUM
ftr-360	462	10	f.	f.	PROPN
ftr-360	462	11	supp	supp	PROPN
ftr-360	462	12	.	.	PUNCT
ftr-360	463	1	664	664	NUM
ftr-360	463	2	,	,	PUNCT
ftr-360	463	3	672	672	NUM
ftr-360	463	4	(	(	PUNCT
ftr-360	463	5	w.d	w.d	PROPN
ftr-360	463	6	.	.	PROPN
ftr-360	463	7	penn	penn	PROPN
ftr-360	463	8	.	.	PROPN
ftr-360	463	9	1956	1956	NUM
ftr-360	463	10	)	)	PUNCT
ftr-360	463	11	(	(	PUNCT
ftr-360	463	12	“	"	PUNCT
ftr-360	463	13	[	[	X
ftr-360	463	14	t]he	t]he	X
ftr-360	463	15	receipt	receipt	NOUN
ftr-360	463	16	of	of	ADP
ftr-360	463	17	subsidies	subsidy	NOUN
ftr-360	463	18	was	be	AUX
ftr-360	463	19	subject	subject	ADJ
ftr-360	463	20	to	to	ADP
ftr-360	463	21	the	the	DET
ftr-360	463	22	making	making	NOUN
ftr-360	463	23	of	of	ADP
ftr-360	463	24	a	a	DET
ftr-360	463	25	factual	factual	ADJ
ftr-360	463	26	determination	determination	NOUN
ftr-360	463	27	by	by	ADP
ftr-360	463	28	the	the	DET
ftr-360	463	29	party	party	NOUN
ftr-360	463	30	controlling	control	VERB
ftr-360	463	31	the	the	DET
ftr-360	463	32	payment	payment	NOUN
ftr-360	463	33	of	of	ADP
ftr-360	463	34	satisfactory	satisfactory	ADJ
ftr-360	463	35	performance	performance	NOUN
ftr-360	463	36	of	of	ADP
ftr-360	463	37	applicable	applicable	ADJ
ftr-360	463	38	conditions	condition	NOUN
ftr-360	463	39	.	.	PUNCT
ftr-360	463	40	”	"	PUNCT
ftr-360	463	41	)	)	PUNCT
ftr-360	464	1	;	;	PUNCT
ftr-360	464	2	irs	irs	PROPN
ftr-360	464	3	field	field	NOUN
ftr-360	464	4	serv	serv	X
ftr-360	464	5	.	.	PUNCT
ftr-360	465	1	adv	adv	PROPN
ftr-360	465	2	.	.	PROPN
ftr-360	465	3	2000	2000	NUM
ftr-360	465	4	-	-	SYM
ftr-360	465	5	36	36	NUM
ftr-360	465	6	-	-	PUNCT
ftr-360	465	7	009	009	NUM
ftr-360	465	8	(	(	PUNCT
ftr-360	465	9	may	may	PROPN
ftr-360	465	10	4	4	NUM
ftr-360	465	11	,	,	PUNCT
ftr-360	465	12	2000	2000	NUM
ftr-360	465	13	)	)	PUNCT
ftr-360	465	14	;	;	PUNCT
ftr-360	465	15	irs	irs	PROPN
ftr-360	465	16	field	field	NOUN
ftr-360	465	17	ser	ser	NOUN
ftr-360	465	18	.	.	PUNCT
ftr-360	466	1	adv	adv	PROPN
ftr-360	466	2	.	.	PUNCT
ftr-360	466	3	1999	1999	NUM
ftr-360	466	4	-	-	SYM
ftr-360	466	5	1134	1134	NUM
ftr-360	466	6	(	(	PUNCT
ftr-360	466	7	undated	undated	ADJ
ftr-360	466	8	)	)	PUNCT
ftr-360	466	9	;	;	PUNCT
ftr-360	466	10	irs	irs	PROPN
ftr-360	466	11	field	field	NOUN
ftr-360	466	12	serv	serv	X
ftr-360	466	13	.	.	PUNCT
ftr-360	467	1	adv	adv	PROPN
ftr-360	467	2	.	.	PROPN
ftr-360	467	3	992	992	NUM
ftr-360	467	4	(	(	PUNCT
ftr-360	467	5	apr	apr	PROPN
ftr-360	467	6	.	.	PROPN
ftr-360	467	7	30	30	NUM
ftr-360	467	8	,	,	PUNCT
ftr-360	467	9	1992	1992	NUM
ftr-360	467	10	)	)	PUNCT
ftr-360	467	11	(	(	PUNCT
ftr-360	467	12	“	"	PUNCT
ftr-360	467	13	triggers	trigger	VERB
ftr-360	467	14	a	a	DET
ftr-360	467	15	substantive	substantive	ADJ
ftr-360	467	16	verification	verification	NOUN
ftr-360	467	17	process	process	NOUN
ftr-360	467	18	”	"	PUNCT
ftr-360	467	19	)	)	PUNCT
ftr-360	467	20	;	;	PUNCT
ftr-360	467	21	cf	cf	X
ftr-360	467	22	.	.	PUNCT
ftr-360	467	23	yapp	yapp	PROPN
ftr-360	467	24	corp	corp	PROPN
ftr-360	467	25	.	.	PROPN
ftr-360	468	1	v.	v.	PROPN
ftr-360	468	2	commissioner	commissioner	PROPN
ftr-360	468	3	,	,	PUNCT
ftr-360	468	4	t.c	t.c	PROPN
ftr-360	468	5	.	.	PROPN
ftr-360	468	6	memo	memo	NOUN
ftr-360	468	7	1992	1992	NUM
ftr-360	468	8	-	-	SYM
ftr-360	468	9	348	348	NUM
ftr-360	468	10	,	,	PUNCT
ftr-360	468	11	63	63	NUM
ftr-360	468	12	t.c.m	t.c.m	NOUN
ftr-360	468	13	.	.	PUNCT
ftr-360	469	1	(	(	PUNCT
ftr-360	469	2	cch	cch	NOUN
ftr-360	469	3	)	)	PUNCT
ftr-360	469	4	3155	3155	NUM
ftr-360	469	5	,	,	PUNCT
ftr-360	469	6	3157	3157	NUM
ftr-360	469	7	(	(	PUNCT
ftr-360	469	8	1992	1992	NUM
ftr-360	469	9	)	)	PUNCT
ftr-360	469	10	(	(	PUNCT
ftr-360	469	11	rejecting	reject	VERB
ftr-360	469	12	an	an	DET
ftr-360	469	13	argument	argument	NOUN
ftr-360	469	14	that	that	SCONJ
ftr-360	469	15	an	an	DET
ftr-360	469	16	examination	examination	NOUN
ftr-360	469	17	of	of	ADP
ftr-360	469	18	a	a	DET
ftr-360	469	19	refund	refund	NOUN
ftr-360	469	20	claim	claim	NOUN
ftr-360	469	21	by	by	ADP
ftr-360	469	22	a	a	DET
ftr-360	469	23	state	state	NOUN
ftr-360	469	24	tax	tax	NOUN
ftr-360	469	25	commissioner	commissioner	NOUN
ftr-360	469	26	constitutes	constitute	VERB
ftr-360	469	27	a	a	DET
ftr-360	469	28	ministerial	ministerial	ADJ
ftr-360	469	29	act	act	NOUN
ftr-360	469	30	)	)	PUNCT
ftr-360	469	31	;	;	PUNCT
ftr-360	470	1	rev	rev	PROPN
ftr-360	470	2	.	.	PROPN
ftr-360	470	3	rul	rul	PROPN
ftr-360	470	4	.	.	PUNCT
ftr-360	470	5	2003	2003	NUM
ftr-360	470	6	-	-	SYM
ftr-360	470	7	3	3	NUM
ftr-360	470	8	,	,	PUNCT
ftr-360	470	9	2003	2003	NUM
ftr-360	470	10	-	-	SYM
ftr-360	470	11	1	1	NUM
ftr-360	470	12	cb	cb	NOUN
ftr-360	470	13	252	252	NUM
ftr-360	470	14	(	(	PUNCT
ftr-360	470	15	concluding	conclude	VERB
ftr-360	470	16	that	that	SCONJ
ftr-360	470	17	approvals	approval	NOUN
ftr-360	470	18	of	of	ADP
ftr-360	470	19	tax	tax	NOUN
ftr-360	470	20	refunds	refund	NOUN
ftr-360	470	21	by	by	ADP
ftr-360	470	22	state	state	NOUN
ftr-360	470	23	tax	tax	NOUN
ftr-360	470	24	authorities	authority	NOUN
ftr-360	470	25	“	"	PUNCT
ftr-360	470	26	involves	involve	VERB
ftr-360	470	27	substantive	substantive	ADJ
ftr-360	470	28	review	review	NOUN
ftr-360	470	29	”	"	PUNCT
ftr-360	470	30	)	)	PUNCT
ftr-360	470	31	.	.	PUNCT
ftr-360	471	1	112	112	NUM
ftr-360	471	2	.	.	PUNCT
ftr-360	471	3	see	see	VERB
ftr-360	471	4	hallmark	hallmark	ADJ
ftr-360	471	5	cards	card	NOUN
ftr-360	471	6	,	,	PUNCT
ftr-360	471	7	inc	inc	PROPN
ftr-360	471	8	.	.	PROPN
ftr-360	472	1	v.	v.	PROPN
ftr-360	472	2	commissioner	commissioner	PROPN
ftr-360	472	3	,	,	PUNCT
ftr-360	472	4	90	90	NUM
ftr-360	472	5	t.c	t.c	PROPN
ftr-360	472	6	.	.	PROPN
ftr-360	472	7	26	26	NUM
ftr-360	472	8	,	,	PUNCT
ftr-360	472	9	33	33	NUM
ftr-360	472	10	(	(	PUNCT
ftr-360	472	11	1988	1988	NUM
ftr-360	472	12	)	)	PUNCT
ftr-360	472	13	(	(	PUNCT
ftr-360	472	14	a	a	DET
ftr-360	472	15	nonministerial	nonministerial	ADJ
ftr-360	472	16	act	act	NOUN
ftr-360	472	17	is	be	AUX
ftr-360	472	18	“	"	PUNCT
ftr-360	472	19	the	the	DET
ftr-360	472	20	sine	sine	NOUN
ftr-360	472	21	qua	qua	NOUN
ftr-360	472	22	non	non	NOUN
ftr-360	472	23	to	to	PART
ftr-360	472	24	petitioner	petitioner	VERB
ftr-360	472	25	’s	’s	PART
ftr-360	472	26	right	right	NOUN
ftr-360	472	27	to	to	PART
ftr-360	472	28	receive	receive	VERB
ftr-360	472	29	payment	payment	NOUN
ftr-360	472	30	”	"	PUNCT
ftr-360	472	31	)	)	PUNCT
ftr-360	472	32	;	;	PUNCT
ftr-360	472	33	irs	irs	PROPN
ftr-360	472	34	field	field	NOUN
ftr-360	472	35	serv	serv	X
ftr-360	472	36	.	.	PUNCT
ftr-360	473	1	adv	adv	PROPN
ftr-360	473	2	.	.	PROPN
ftr-360	473	3	1994	1994	NUM
ftr-360	473	4	fsa	fsa	PROPN
ftr-360	473	5	lexis	lexi	VERB
ftr-360	473	6	283	283	NUM
ftr-360	473	7	(	(	PUNCT
ftr-360	473	8	mar	mar	PROPN
ftr-360	473	9	.	.	PROPN
ftr-360	473	10	23	23	NUM
ftr-360	473	11	,	,	PUNCT
ftr-360	473	12	1994	1994	NUM
ftr-360	473	13	)	)	PUNCT
ftr-360	473	14	(	(	PUNCT
ftr-360	473	15	“	"	PUNCT
ftr-360	473	16	a	a	DET
ftr-360	473	17	necessary	necessary	ADJ
ftr-360	473	18	identifying	identify	VERB
ftr-360	473	19	event	event	NOUN
ftr-360	473	20	in	in	ADP
ftr-360	473	21	taxpayer	taxpayer	NOUN
ftr-360	473	22	’s	’s	PART
ftr-360	473	23	…	…	PUNCT
ftr-360	473	24	procedures	procedure	NOUN
ftr-360	473	25	”	"	PUNCT
ftr-360	473	26	)	)	PUNCT
ftr-360	473	27	;	;	PUNCT
ftr-360	473	28	irs	irs	PROPN
ftr-360	473	29	field	field	NOUN
ftr-360	473	30	ser	ser	NOUN
ftr-360	473	31	.	.	PUNCT
ftr-360	474	1	adv	adv	PROPN
ftr-360	474	2	.	.	PUNCT
ftr-360	474	3	1999	1999	NUM
ftr-360	474	4	-	-	SYM
ftr-360	474	5	1134	1134	NUM
ftr-360	474	6	(	(	PUNCT
ftr-360	474	7	undated	undated	ADJ
ftr-360	474	8	)	)	PUNCT
ftr-360	474	9	(	(	PUNCT
ftr-360	474	10	“	"	PUNCT
ftr-360	474	11	contracts	contract	NOUN
ftr-360	474	12	with	with	ADP
ftr-360	474	13	its	its	PRON
ftr-360	474	14	providers	provider	NOUN
ftr-360	474	15	still	still	ADV
ftr-360	474	16	must	must	AUX
ftr-360	474	17	be	be	AUX
ftr-360	474	18	evaluated	evaluate	VERB
ftr-360	474	19	to	to	PART
ftr-360	474	20	determine	determine	VERB
ftr-360	474	21	whether	whether	SCONJ
ftr-360	474	22	the	the	DET
ftr-360	474	23	claim	claim	NOUN
ftr-360	474	24	represents	represent	VERB
ftr-360	474	25	a	a	DET
ftr-360	474	26	crucial	crucial	ADJ
ftr-360	474	27	element	element	NOUN
ftr-360	474	28	of	of	ADP
ftr-360	474	29	taxpayer	taxpayer	NOUN
ftr-360	474	30	’s	’s	PART
ftr-360	474	31	liability	liability	NOUN
ftr-360	474	32	or	or	CCONJ
ftr-360	474	33	is	be	AUX
ftr-360	474	34	merely	merely	ADV
ftr-360	474	35	a	a	DET
ftr-360	474	36	bill	bill	NOUN
ftr-360	474	37	”	"	PUNCT
ftr-360	474	38	)	)	PUNCT
ftr-360	474	39	.	.	PUNCT
ftr-360	475	1	113	113	NUM
ftr-360	475	2	.	.	PUNCT
ftr-360	476	1	see	see	VERB
ftr-360	476	2	rev	rev	PROPN
ftr-360	476	3	.	.	PROPN
ftr-360	476	4	rul	rul	NOUN
ftr-360	476	5	.	.	PUNCT
ftr-360	477	1	98	98	NUM
ftr-360	477	2	-	-	SYM
ftr-360	477	3	39	39	NUM
ftr-360	477	4	,	,	PUNCT
ftr-360	477	5	1998	1998	NUM
ftr-360	477	6	-	-	SYM
ftr-360	477	7	2	2	NUM
ftr-360	477	8	c.b	c.b	PROPN
ftr-360	477	9	.	.	PROPN
ftr-360	477	10	198	198	NUM
ftr-360	477	11	,	,	PUNCT
ftr-360	477	12	199	199	NUM
ftr-360	477	13	(	(	PUNCT
ftr-360	477	14	“	"	PUNCT
ftr-360	477	15	substantiating	substantiate	VERB
ftr-360	477	16	that	that	SCONJ
ftr-360	477	17	it	it	PRON
ftr-360	477	18	has	have	AUX
ftr-360	477	19	performed	perform	VERB
ftr-360	477	20	”	"	PUNCT
ftr-360	477	21	)	)	PUNCT
ftr-360	477	22	;	;	PUNCT
ftr-360	477	23	rev	rev	PROPN
ftr-360	477	24	.	.	PROPN
ftr-360	478	1	rul	rul	NOUN
ftr-360	478	2	.	.	PUNCT
ftr-360	479	1	74	74	NUM
ftr-360	479	2	-	-	SYM
ftr-360	479	3	372	372	NUM
ftr-360	479	4	,	,	PUNCT
ftr-360	479	5	1974	1974	NUM
ftr-360	479	6	-	-	SYM
ftr-360	479	7	2	2	NUM
ftr-360	479	8	c.b	c.b	PROPN
ftr-360	479	9	.	.	PROPN
ftr-360	479	10	147	147	NUM
ftr-360	479	11	,	,	PUNCT
ftr-360	479	12	147	147	NUM
ftr-360	479	13	(	(	PUNCT
ftr-360	479	14	trade	trade	NOUN
ftr-360	479	15	confirmation	confirmation	NOUN
ftr-360	479	16	)	)	PUNCT
ftr-360	479	17	;	;	PUNCT
ftr-360	479	18	irs	irs	PROPN
ftr-360	479	19	tech	tech	NOUN
ftr-360	479	20	.	.	PUNCT
ftr-360	480	1	adv	adv	PROPN
ftr-360	480	2	.	.	PUNCT
ftr-360	480	3	mem	mem	PROPN
ftr-360	480	4	.	.	PROPN
ftr-360	480	5	2000	2000	NUM
ftr-360	480	6	-	-	SYM
ftr-360	480	7	37	37	NUM
ftr-360	480	8	-	-	NUM
ftr-360	480	9	004	004	NUM
ftr-360	480	10	(	(	PUNCT
ftr-360	480	11	may	may	PROPN
ftr-360	480	12	11	11	NUM
ftr-360	480	13	,	,	PUNCT
ftr-360	480	14	2000	2000	NUM
ftr-360	480	15	)	)	PUNCT
ftr-360	480	16	(	(	PUNCT
ftr-360	480	17	“	"	PUNCT
ftr-360	480	18	merely	merely	ADV
ftr-360	480	19	verification	verification	NOUN
ftr-360	480	20	”	"	PUNCT
ftr-360	480	21	)	)	PUNCT
ftr-360	480	22	;	;	PUNCT
ftr-360	480	23	in	in	ADP
ftr-360	480	24	re	re	PROPN
ftr-360	480	25	doyle	doyle	PROPN
ftr-360	480	26	,	,	PUNCT
ftr-360	480	27	dane	dane	PROPN
ftr-360	480	28	,	,	PUNCT
ftr-360	480	29	bernbach	bernbach	PROPN
ftr-360	480	30	,	,	PUNCT
ftr-360	480	31	inc	inc	PROPN
ftr-360	480	32	.	.	PROPN
ftr-360	480	33	v.	v.	PROPN
ftr-360	480	34	commissioner	commissioner	NOUN
ftr-360	480	35	,	,	PUNCT
ftr-360	480	36	action	action	NOUN
ftr-360	480	37	on	on	ADP
ftr-360	480	38	decision	decision	NOUN
ftr-360	480	39	1988	1988	NUM
ftr-360	480	40	-	-	SYM
ftr-360	480	41	014	014	NUM
ftr-360	480	42	(	(	PUNCT
ftr-360	480	43	june	june	PROPN
ftr-360	480	44	27	27	NUM
ftr-360	480	45	,	,	PUNCT
ftr-360	480	46	1988	1988	NUM
ftr-360	480	47	)	)	PUNCT
ftr-360	480	48	(	(	PUNCT
ftr-360	480	49	used	use	VERB
ftr-360	480	50	to	to	PART
ftr-360	480	51	ascertain	ascertain	VERB
ftr-360	480	52	accuracy	accuracy	NOUN
ftr-360	480	53	)	)	PUNCT
ftr-360	480	54	.	.	PUNCT
ftr-360	481	1	482	482	NUM
ftr-360	481	2	florida	florida	PROPN
ftr-360	481	3	tax	tax	PROPN
ftr-360	481	4	review	review	NOUN
ftr-360	481	5	[	[	X
ftr-360	481	6	vol	vol	NOUN
ftr-360	481	7	.	.	PUNCT
ftr-360	482	1	10:7	10:7	NUM
ftr-360	482	2	contractual	contractual	ADJ
ftr-360	482	3	requirements,114	requirements,114	PRON
ftr-360	482	4	contemplates	contemplate	VERB
ftr-360	482	5	mere	mere	ADJ
ftr-360	482	6	steps	step	NOUN
ftr-360	482	7	necessary	necessary	ADJ
ftr-360	482	8	to	to	PART
ftr-360	482	9	effectuate	effectuate	VERB
ftr-360	482	10	a	a	DET
ftr-360	482	11	transaction,115	transaction,115	NOUN
ftr-360	482	12	or	or	CCONJ
ftr-360	482	13	denotes	denote	VERB
ftr-360	482	14	something	something	PRON
ftr-360	482	15	nonessential	nonessential	ADJ
ftr-360	482	16	to	to	ADP
ftr-360	482	17	a	a	DET
ftr-360	482	18	contract.116	contract.116	ADV
ftr-360	482	19	unfortunately	unfortunately	ADV
ftr-360	482	20	,	,	PUNCT
ftr-360	482	21	these	these	DET
ftr-360	482	22	suggestions	suggestion	NOUN
ftr-360	482	23	are	be	AUX
ftr-360	482	24	not	not	PART
ftr-360	482	25	particularly	particularly	ADV
ftr-360	482	26	helpful	helpful	ADJ
ftr-360	482	27	.	.	PUNCT
ftr-360	483	1	they	they	PRON
ftr-360	483	2	might	might	AUX
ftr-360	483	3	seem	seem	VERB
ftr-360	483	4	like	like	ADP
ftr-360	483	5	obvious	obvious	ADJ
ftr-360	483	6	ways	way	NOUN
ftr-360	483	7	to	to	PART
ftr-360	483	8	distinguish	distinguish	VERB
ftr-360	483	9	between	between	ADP
ftr-360	483	10	nonministerial	nonministerial	ADJ
ftr-360	483	11	and	and	CCONJ
ftr-360	483	12	ministerial	ministerial	ADJ
ftr-360	483	13	acts	act	NOUN
ftr-360	483	14	in	in	ADP
ftr-360	483	15	hindsight	hindsight	NOUN
ftr-360	483	16	.	.	PUNCT
ftr-360	484	1	but	but	CCONJ
ftr-360	484	2	they	they	PRON
ftr-360	484	3	hold	hold	VERB
ftr-360	484	4	little	little	ADJ
ftr-360	484	5	predictive	predictive	ADJ
ftr-360	484	6	value	value	NOUN
ftr-360	484	7	.	.	PUNCT
ftr-360	485	1	where	where	SCONJ
ftr-360	485	2	a	a	DET
ftr-360	485	3	taxpayer	taxpayer	NOUN
ftr-360	485	4	encounters	encounter	VERB
ftr-360	485	5	a	a	DET
ftr-360	485	6	contractual	contractual	ADJ
ftr-360	485	7	requirement	requirement	NOUN
ftr-360	485	8	to	to	PART
ftr-360	485	9	submit	submit	VERB
ftr-360	485	10	paperwork	paperwork	NOUN
ftr-360	485	11	,	,	PUNCT
ftr-360	485	12	for	for	ADP
ftr-360	485	13	example	example	NOUN
ftr-360	485	14	,	,	PUNCT
ftr-360	485	15	these	these	DET
ftr-360	485	16	suggestions	suggestion	NOUN
ftr-360	485	17	to	to	PART
ftr-360	485	18	consider	consider	VERB
ftr-360	485	19	aspects	aspect	NOUN
ftr-360	485	20	such	such	ADJ
ftr-360	485	21	as	as	ADP
ftr-360	485	22	contractual	contractual	ADJ
ftr-360	485	23	technicalities	technicality	NOUN
ftr-360	485	24	,	,	PUNCT
ftr-360	485	25	significance	significance	NOUN
ftr-360	485	26	,	,	PUNCT
ftr-360	485	27	and	and	CCONJ
ftr-360	485	28	essence	essence	NOUN
ftr-360	485	29	provide	provide	VERB
ftr-360	485	30	poor	poor	ADJ
ftr-360	485	31	guidance	guidance	NOUN
ftr-360	485	32	for	for	ADP
ftr-360	485	33	determining	determine	VERB
ftr-360	485	34	whether	whether	SCONJ
ftr-360	485	35	the	the	DET
ftr-360	485	36	submission	submission	NOUN
ftr-360	485	37	is	be	AUX
ftr-360	485	38	critical	critical	ADJ
ftr-360	485	39	like	like	ADP
ftr-360	485	40	the	the	DET
ftr-360	485	41	requirement	requirement	NOUN
ftr-360	485	42	in	in	ADP
ftr-360	485	43	general	general	ADJ
ftr-360	485	44	dynamics	dynamic	NOUN
ftr-360	485	45	or	or	CCONJ
ftr-360	485	46	ministerial	ministerial	ADJ
ftr-360	485	47	like	like	ADP
ftr-360	485	48	the	the	DET
ftr-360	485	49	requirement	requirement	NOUN
ftr-360	485	50	in	in	ADP
ftr-360	485	51	the	the	DET
ftr-360	485	52	cooperative	cooperative	ADJ
ftr-360	485	53	advertising	advertising	NOUN
ftr-360	485	54	guidance	guidance	NOUN
ftr-360	485	55	.	.	PUNCT
ftr-360	486	1	as	as	ADP
ftr-360	486	2	a	a	DET
ftr-360	486	3	result	result	NOUN
ftr-360	486	4	,	,	PUNCT
ftr-360	486	5	accrual	accrual	ADJ
ftr-360	486	6	-	-	PUNCT
ftr-360	486	7	method	method	NOUN
ftr-360	486	8	taxpayers	taxpayer	NOUN
ftr-360	486	9	lack	lack	VERB
ftr-360	486	10	both	both	CCONJ
ftr-360	486	11	a	a	DET
ftr-360	486	12	solid	solid	ADJ
ftr-360	486	13	justification	justification	NOUN
ftr-360	486	14	for	for	ADP
ftr-360	486	15	disregarding	disregard	VERB
ftr-360	486	16	ministerial	ministerial	ADJ
ftr-360	486	17	acts	act	NOUN
ftr-360	486	18	and	and	CCONJ
ftr-360	486	19	a	a	DET
ftr-360	486	20	reasonable	reasonable	ADJ
ftr-360	486	21	means	mean	NOUN
ftr-360	486	22	for	for	ADP
ftr-360	486	23	identifying	identify	VERB
ftr-360	486	24	them	they	PRON
ftr-360	486	25	.	.	PUNCT
ftr-360	487	1	perhaps	perhaps	ADV
ftr-360	487	2	the	the	DET
ftr-360	487	3	ministerial	ministerial	ADJ
ftr-360	487	4	acts	act	NOUN
ftr-360	487	5	anomaly	anomaly	VERB
ftr-360	487	6	under	under	ADP
ftr-360	487	7	the	the	DET
ftr-360	487	8	all	all	DET
ftr-360	487	9	events	event	NOUN
ftr-360	487	10	tests	test	NOUN
ftr-360	487	11	represents	represent	VERB
ftr-360	487	12	a	a	DET
ftr-360	487	13	practical	practical	ADJ
ftr-360	487	14	accommodation	accommodation	NOUN
ftr-360	487	15	for	for	ADP
ftr-360	487	16	insignificant	insignificant	ADJ
ftr-360	487	17	events	event	NOUN
ftr-360	487	18	.	.	PUNCT
ftr-360	488	1	but	but	CCONJ
ftr-360	488	2	the	the	DET
ftr-360	488	3	anomaly	anomaly	NOUN
ftr-360	488	4	seems	seem	VERB
ftr-360	488	5	hard	hard	ADJ
ftr-360	488	6	to	to	PART
ftr-360	488	7	reconcile	reconcile	VERB
ftr-360	488	8	with	with	ADP
ftr-360	488	9	the	the	DET
ftr-360	488	10	notion	notion	NOUN
ftr-360	488	11	that	that	SCONJ
ftr-360	488	12	,	,	PUNCT
ftr-360	488	13	with	with	ADP
ftr-360	488	14	respect	respect	NOUN
ftr-360	488	15	to	to	ADP
ftr-360	488	16	assessing	assess	VERB
ftr-360	488	17	fixed	fix	VERB
ftr-360	488	18	rights	right	NOUN
ftr-360	488	19	and	and	CCONJ
ftr-360	488	20	liabilities	liability	NOUN
ftr-360	488	21	,	,	PUNCT
ftr-360	488	22	“	"	PUNCT
ftr-360	488	23	the	the	DET
ftr-360	488	24	tax	tax	NOUN
ftr-360	488	25	law	law	NOUN
ftr-360	488	26	…	…	PUNCT
ftr-360	488	27	can	can	AUX
ftr-360	488	28	give	give	VERB
ftr-360	488	29	no	no	DET
ftr-360	488	30	quarter	quarter	NOUN
ftr-360	488	31	to	to	ADP
ftr-360	488	32	uncertainty	uncertainty	NOUN
ftr-360	488	33	.	.	PUNCT
ftr-360	488	34	”117	”117	PUNCT
ftr-360	489	1	moreover	moreover	ADV
ftr-360	489	2	,	,	PUNCT
ftr-360	489	3	the	the	DET
ftr-360	489	4	anomaly	anomaly	NOUN
ftr-360	489	5	provides	provide	VERB
ftr-360	489	6	little	little	ADJ
ftr-360	489	7	guidance	guidance	NOUN
ftr-360	489	8	but	but	CCONJ
ftr-360	489	9	awkwardly	awkwardly	ADV
ftr-360	489	10	forces	force	VERB
ftr-360	489	11	taxpayers	taxpayer	NOUN
ftr-360	489	12	to	to	PART
ftr-360	489	13	decide	decide	VERB
ftr-360	489	14	what	what	PRON
ftr-360	489	15	contractual	contractual	ADJ
ftr-360	489	16	requirements	requirement	NOUN
ftr-360	489	17	,	,	PUNCT
ftr-360	489	18	which	which	PRON
ftr-360	489	19	were	be	AUX
ftr-360	489	20	important	important	ADJ
ftr-360	489	21	enough	enough	ADV
ftr-360	489	22	to	to	PART
ftr-360	489	23	include	include	VERB
ftr-360	489	24	in	in	ADP
ftr-360	489	25	the	the	DET
ftr-360	489	26	contract	contract	NOUN
ftr-360	489	27	,	,	PUNCT
ftr-360	489	28	are	be	AUX
ftr-360	489	29	too	too	ADV
ftr-360	489	30	insubstantial	insubstantial	ADJ
ftr-360	489	31	to	to	PART
ftr-360	489	32	take	take	VERB
ftr-360	489	33	into	into	ADP
ftr-360	489	34	account	account	NOUN
ftr-360	489	35	in	in	ADP
ftr-360	489	36	applying	apply	VERB
ftr-360	489	37	the	the	DET
ftr-360	489	38	all	all	DET
ftr-360	489	39	events	event	NOUN
ftr-360	489	40	tests	test	NOUN
ftr-360	489	41	.	.	PUNCT
ftr-360	490	1	114	114	NUM
ftr-360	490	2	.	.	PUNCT
ftr-360	491	1	see	see	VERB
ftr-360	491	2	exxon	exxon	PROPN
ftr-360	491	3	mobile	mobile	PROPN
ftr-360	491	4	corp	corp	PROPN
ftr-360	491	5	.	.	PROPN
ftr-360	492	1	v.	v.	PROPN
ftr-360	492	2	commissioner	commissioner	PROPN
ftr-360	492	3	,	,	PUNCT
ftr-360	492	4	114	114	NUM
ftr-360	492	5	t.c	t.c	PROPN
ftr-360	492	6	.	.	PROPN
ftr-360	492	7	293	293	NUM
ftr-360	492	8	,	,	PUNCT
ftr-360	492	9	319	319	NUM
ftr-360	492	10	(	(	PUNCT
ftr-360	492	11	2000	2000	NUM
ftr-360	492	12	)	)	PUNCT
ftr-360	492	13	(	(	PUNCT
ftr-360	492	14	“	"	PUNCT
ftr-360	492	15	perfunctory	perfunctory	ADJ
ftr-360	492	16	”	"	PUNCT
ftr-360	492	17	)	)	PUNCT
ftr-360	493	1	;	;	PUNCT
ftr-360	493	2	charles	charles	PROPN
ftr-360	493	3	baloian	baloian	PROPN
ftr-360	493	4	co.	co.	PROPN
ftr-360	493	5	v.	v.	PROPN
ftr-360	493	6	commissioner	commissioner	PROPN
ftr-360	493	7	,	,	PUNCT
ftr-360	493	8	68	68	NUM
ftr-360	493	9	t.c	t.c	PROPN
ftr-360	493	10	.	.	PROPN
ftr-360	493	11	620	620	NUM
ftr-360	493	12	,	,	PUNCT
ftr-360	493	13	627	627	NUM
ftr-360	493	14	(	(	PUNCT
ftr-360	493	15	1977	1977	NUM
ftr-360	493	16	)	)	PUNCT
ftr-360	493	17	(	(	PUNCT
ftr-360	493	18	distinguishing	distinguish	VERB
ftr-360	493	19	the	the	DET
ftr-360	493	20	remaining	remain	VERB
ftr-360	493	21	ministerial	ministerial	ADJ
ftr-360	493	22	acts	act	NOUN
ftr-360	493	23	from	from	ADP
ftr-360	493	24	the	the	DET
ftr-360	493	25	prior	prior	ADJ
ftr-360	493	26	“	"	PUNCT
ftr-360	493	27	primary	primary	ADJ
ftr-360	493	28	substantive	substantive	ADJ
ftr-360	493	29	considerations	consideration	NOUN
ftr-360	493	30	and	and	CCONJ
ftr-360	493	31	decisions	decision	NOUN
ftr-360	493	32	”	"	PUNCT
ftr-360	493	33	)	)	PUNCT
ftr-360	493	34	,	,	PUNCT
ftr-360	493	35	nonacq	nonacq	PROPN
ftr-360	493	36	.	.	PROPN
ftr-360	493	37	,	,	PUNCT
ftr-360	493	38	1978	1978	NUM
ftr-360	493	39	-	-	SYM
ftr-360	493	40	2	2	NUM
ftr-360	493	41	c.b	c.b	PROPN
ftr-360	493	42	.	.	PROPN
ftr-360	493	43	3	3	NUM
ftr-360	493	44	;	;	PUNCT
ftr-360	493	45	schneider	schneider	PROPN
ftr-360	493	46	v.	v.	PROPN
ftr-360	493	47	commissioner	commissioner	PROPN
ftr-360	493	48	,	,	PUNCT
ftr-360	493	49	65	65	NUM
ftr-360	493	50	t.c	t.c	PROPN
ftr-360	493	51	.	.	PROPN
ftr-360	493	52	18	18	NUM
ftr-360	493	53	,	,	PUNCT
ftr-360	493	54	28	28	NUM
ftr-360	493	55	(	(	PUNCT
ftr-360	493	56	1975	1975	NUM
ftr-360	493	57	)	)	PUNCT
ftr-360	493	58	(	(	PUNCT
ftr-360	493	59	“	"	PUNCT
ftr-360	493	60	only	only	ADV
ftr-360	493	61	the	the	DET
ftr-360	493	62	ministerial	ministerial	ADJ
ftr-360	493	63	act	act	NOUN
ftr-360	493	64	of	of	ADP
ftr-360	493	65	computation	computation	NOUN
ftr-360	493	66	remained	remain	VERB
ftr-360	493	67	to	to	PART
ftr-360	493	68	be	be	AUX
ftr-360	493	69	done	do	VERB
ftr-360	493	70	”	"	PUNCT
ftr-360	493	71	)	)	PUNCT
ftr-360	493	72	,	,	PUNCT
ftr-360	493	73	acq	acq	PROPN
ftr-360	493	74	.	.	PROPN
ftr-360	493	75	,	,	PUNCT
ftr-360	493	76	1976	1976	NUM
ftr-360	493	77	-	-	SYM
ftr-360	493	78	2	2	NUM
ftr-360	493	79	c.b	c.b	PROPN
ftr-360	493	80	.	.	PROPN
ftr-360	493	81	2	2	NUM
ftr-360	493	82	;	;	PUNCT
ftr-360	493	83	irs	irs	PROPN
ftr-360	493	84	tech	tech	NOUN
ftr-360	493	85	.	.	PUNCT
ftr-360	494	1	adv	adv	PROPN
ftr-360	494	2	.	.	PUNCT
ftr-360	494	3	mem	mem	PROPN
ftr-360	494	4	.	.	PUNCT
ftr-360	494	5	2009	2009	NUM
ftr-360	494	6	-	-	SYM
ftr-360	494	7	03	03	NUM
ftr-360	494	8	-	-	PUNCT
ftr-360	494	9	079	079	NUM
ftr-360	494	10	(	(	PUNCT
ftr-360	494	11	oct	oct	PROPN
ftr-360	494	12	.	.	PROPN
ftr-360	494	13	8	8	NUM
ftr-360	494	14	,	,	PUNCT
ftr-360	494	15	2008	2008	NUM
ftr-360	494	16	)	)	PUNCT
ftr-360	494	17	;	;	PUNCT
ftr-360	494	18	irs	irs	PROPN
ftr-360	494	19	priv	priv	PROPN
ftr-360	494	20	.	.	PUNCT
ftr-360	495	1	ltr	ltr	PROPN
ftr-360	495	2	.	.	PUNCT
ftr-360	496	1	rul	rul	PROPN
ftr-360	496	2	.	.	PUNCT
ftr-360	497	1	81	81	NUM
ftr-360	497	2	-	-	SYM
ftr-360	497	3	29	29	NUM
ftr-360	497	4	-	-	SYM
ftr-360	497	5	114	114	NUM
ftr-360	497	6	(	(	PUNCT
ftr-360	497	7	apr	apr	PROPN
ftr-360	497	8	.	.	PROPN
ftr-360	497	9	27	27	NUM
ftr-360	497	10	,	,	PUNCT
ftr-360	497	11	1981	1981	NUM
ftr-360	497	12	)	)	PUNCT
ftr-360	497	13	(	(	PUNCT
ftr-360	497	14	“	"	PUNCT
ftr-360	497	15	not	not	PART
ftr-360	497	16	substantial	substantial	ADJ
ftr-360	497	17	conditions	condition	NOUN
ftr-360	497	18	”	"	PUNCT
ftr-360	497	19	)	)	PUNCT
ftr-360	497	20	;	;	PUNCT
ftr-360	497	21	irs	irs	PROPN
ftr-360	497	22	field	field	NOUN
ftr-360	497	23	serv	serv	X
ftr-360	497	24	.	.	PUNCT
ftr-360	498	1	adv	adv	PROPN
ftr-360	498	2	.	.	PROPN
ftr-360	498	3	1992	1992	NUM
ftr-360	498	4	fsa	fsa	PROPN
ftr-360	498	5	lexis	lexi	VERB
ftr-360	498	6	69	69	NUM
ftr-360	498	7	(	(	PUNCT
ftr-360	498	8	mar	mar	PROPN
ftr-360	498	9	.	.	PROPN
ftr-360	498	10	14	14	NUM
ftr-360	498	11	,	,	PUNCT
ftr-360	498	12	1992	1992	NUM
ftr-360	498	13	)	)	PUNCT
ftr-360	498	14	(	(	PUNCT
ftr-360	498	15	“	"	PUNCT
ftr-360	498	16	no	no	DET
ftr-360	498	17	substantive	substantive	ADJ
ftr-360	498	18	contingency	contingency	NOUN
ftr-360	498	19	remains	remain	VERB
ftr-360	498	20	”	"	PUNCT
ftr-360	498	21	)	)	PUNCT
ftr-360	498	22	;	;	PUNCT
ftr-360	498	23	cf	cf	X
ftr-360	498	24	.	.	PUNCT
ftr-360	498	25	dumari	dumari	PROPN
ftr-360	498	26	textile	textile	PROPN
ftr-360	498	27	co.	co.	PROPN
ftr-360	498	28	v.	v.	PROPN
ftr-360	498	29	commissioner	commissioner	PROPN
ftr-360	498	30	,	,	PUNCT
ftr-360	498	31	47	47	NUM
ftr-360	498	32	b.t.a	b.t.a	NOUN
ftr-360	498	33	.	.	PUNCT
ftr-360	499	1	639	639	NUM
ftr-360	499	2	,	,	PUNCT
ftr-360	499	3	645	645	NUM
ftr-360	499	4	(	(	PUNCT
ftr-360	499	5	1942	1942	NUM
ftr-360	499	6	)	)	PUNCT
ftr-360	499	7	(	(	PUNCT
ftr-360	499	8	finding	find	VERB
ftr-360	499	9	a	a	DET
ftr-360	499	10	ministerial	ministerial	ADJ
ftr-360	499	11	act	act	NOUN
ftr-360	499	12	where	where	SCONJ
ftr-360	499	13	the	the	DET
ftr-360	499	14	remaining	remain	VERB
ftr-360	499	15	required	require	VERB
ftr-360	499	16	function	function	NOUN
ftr-360	499	17	was	be	AUX
ftr-360	499	18	“	"	PUNCT
ftr-360	499	19	purely	purely	ADV
ftr-360	499	20	a	a	DET
ftr-360	499	21	matter	matter	NOUN
ftr-360	499	22	of	of	ADP
ftr-360	499	23	computation	computation	NOUN
ftr-360	499	24	under	under	ADP
ftr-360	499	25	the	the	DET
ftr-360	499	26	express	express	ADJ
ftr-360	499	27	direction	direction	NOUN
ftr-360	499	28	of	of	ADP
ftr-360	499	29	the	the	DET
ftr-360	499	30	statute	statute	NOUN
ftr-360	499	31	”	"	PUNCT
ftr-360	499	32	)	)	PUNCT
ftr-360	499	33	,	,	PUNCT
ftr-360	499	34	aff’d	aff’d	VERB
ftr-360	499	35	,	,	PUNCT
ftr-360	499	36	142	142	NUM
ftr-360	499	37	f.2d	f.2d	NOUN
ftr-360	499	38	897	897	NUM
ftr-360	499	39	(	(	PUNCT
ftr-360	499	40	2d	2d	NUM
ftr-360	499	41	cir	cir	NOUN
ftr-360	499	42	.	.	PUNCT
ftr-360	499	43	1944	1944	NUM
ftr-360	499	44	)	)	PUNCT
ftr-360	499	45	.	.	PUNCT
ftr-360	500	1	115	115	NUM
ftr-360	500	2	.	.	PUNCT
ftr-360	501	1	see	see	VERB
ftr-360	501	2	charles	charles	PROPN
ftr-360	501	3	schwab	schwab	PROPN
ftr-360	501	4	corp	corp	PROPN
ftr-360	501	5	.	.	PROPN
ftr-360	502	1	v.	v.	PROPN
ftr-360	502	2	commissioner	commissioner	PROPN
ftr-360	502	3	,	,	PUNCT
ftr-360	502	4	107	107	NUM
ftr-360	502	5	t.c	t.c	PROPN
ftr-360	502	6	.	.	PROPN
ftr-360	502	7	282	282	NUM
ftr-360	502	8	,	,	PUNCT
ftr-360	502	9	293	293	NUM
ftr-360	502	10	-	-	SYM
ftr-360	502	11	94	94	NUM
ftr-360	502	12	(	(	PUNCT
ftr-360	502	13	1996	1996	NUM
ftr-360	502	14	)	)	PUNCT
ftr-360	502	15	(	(	PUNCT
ftr-360	502	16	functions	function	NOUN
ftr-360	502	17	that	that	PRON
ftr-360	502	18	“	"	PUNCT
ftr-360	502	19	effectuate	effectuate	VERB
ftr-360	502	20	the	the	DET
ftr-360	502	21	mechanics	mechanic	NOUN
ftr-360	502	22	of	of	ADP
ftr-360	502	23	the	the	DET
ftr-360	502	24	[	[	X
ftr-360	502	25	securities	security	NOUN
ftr-360	502	26	]	]	PUNCT
ftr-360	502	27	transfer	transfer	NOUN
ftr-360	502	28	and	and	CCONJ
ftr-360	502	29	confirm	confirm	VERB
ftr-360	502	30	the	the	DET
ftr-360	502	31	trade	trade	NOUN
ftr-360	502	32	executed	execute	VERB
ftr-360	502	33	”	"	PUNCT
ftr-360	502	34	)	)	PUNCT
ftr-360	502	35	,	,	PUNCT
ftr-360	502	36	aff’d	aff’d	VERB
ftr-360	502	37	without	without	ADP
ftr-360	502	38	opinion	opinion	NOUN
ftr-360	502	39	,	,	PUNCT
ftr-360	502	40	161	161	NUM
ftr-360	502	41	f.3d	f.3d	NUM
ftr-360	502	42	1231	1231	NUM
ftr-360	502	43	(	(	PUNCT
ftr-360	502	44	9th	9th	ADJ
ftr-360	502	45	cir	cir	NOUN
ftr-360	502	46	.	.	PUNCT
ftr-360	502	47	1998	1998	NUM
ftr-360	502	48	)	)	PUNCT
ftr-360	502	49	;	;	PUNCT
ftr-360	502	50	rev	rev	PROPN
ftr-360	502	51	.	.	PROPN
ftr-360	503	1	rul	rul	NOUN
ftr-360	503	2	.	.	PUNCT
ftr-360	504	1	74	74	NUM
ftr-360	504	2	-	-	SYM
ftr-360	504	3	372	372	NUM
ftr-360	504	4	,	,	PUNCT
ftr-360	504	5	1974	1974	NUM
ftr-360	504	6	-	-	SYM
ftr-360	504	7	2	2	NUM
ftr-360	504	8	c.b	c.b	PROPN
ftr-360	504	9	.	.	PROPN
ftr-360	504	10	147	147	NUM
ftr-360	504	11	,	,	PUNCT
ftr-360	504	12	147	147	NUM
ftr-360	504	13	(	(	PUNCT
ftr-360	504	14	same	same	ADJ
ftr-360	504	15	)	)	PUNCT
ftr-360	504	16	;	;	PUNCT
ftr-360	505	1	cf	cf	X
ftr-360	505	2	.	.	PUNCT
ftr-360	506	1	gold	gold	PROPN
ftr-360	506	2	coast	coast	PROPN
ftr-360	506	3	hotel	hotel	PROPN
ftr-360	506	4	&	&	CCONJ
ftr-360	506	5	casino	casino	PROPN
ftr-360	506	6	v.	v.	PROPN
ftr-360	506	7	united	united	PROPN
ftr-360	506	8	states	states	PROPN
ftr-360	506	9	,	,	PUNCT
ftr-360	506	10	158	158	NUM
ftr-360	506	11	f.3d	f.3d	NUM
ftr-360	506	12	484	484	NUM
ftr-360	506	13	,	,	PUNCT
ftr-360	506	14	490	490	NUM
ftr-360	506	15	(	(	PUNCT
ftr-360	506	16	9th	9th	ADJ
ftr-360	506	17	cir	cir	NOUN
ftr-360	506	18	.	.	PROPN
ftr-360	506	19	1998	1998	NUM
ftr-360	506	20	)	)	PUNCT
ftr-360	506	21	(	(	PUNCT
ftr-360	506	22	“	"	PUNCT
ftr-360	506	23	here	here	ADV
ftr-360	506	24	,	,	PUNCT
ftr-360	506	25	a	a	DET
ftr-360	506	26	slot	slot	NOUN
ftr-360	506	27	club	club	NOUN
ftr-360	506	28	member	member	NOUN
ftr-360	506	29	’s	’s	PART
ftr-360	506	30	demand	demand	NOUN
ftr-360	506	31	for	for	ADP
ftr-360	506	32	payment	payment	NOUN
ftr-360	506	33	(	(	PUNCT
ftr-360	506	34	redemption	redemption	NOUN
ftr-360	506	35	of	of	ADP
ftr-360	506	36	points	point	NOUN
ftr-360	506	37	)	)	PUNCT
ftr-360	506	38	is	be	AUX
ftr-360	506	39	a	a	DET
ftr-360	506	40	technicality	technicality	NOUN
ftr-360	506	41	.	.	PUNCT
ftr-360	507	1	it	it	PRON
ftr-360	507	2	is	be	AUX
ftr-360	507	3	nothing	nothing	PRON
ftr-360	507	4	more	more	ADJ
ftr-360	507	5	than	than	ADP
ftr-360	507	6	making	make	VERB
ftr-360	507	7	a	a	DET
ftr-360	507	8	demand	demand	NOUN
ftr-360	507	9	for	for	ADP
ftr-360	507	10	payment	payment	NOUN
ftr-360	507	11	of	of	ADP
ftr-360	507	12	an	an	DET
ftr-360	507	13	uncontested	uncontested	ADJ
ftr-360	507	14	liability	liability	NOUN
ftr-360	507	15	.	.	PUNCT
ftr-360	507	16	”	"	PUNCT
ftr-360	507	17	)	)	PUNCT
ftr-360	507	18	.	.	PUNCT
ftr-360	508	1	116	116	X
ftr-360	508	2	.	.	PUNCT
ftr-360	509	1	see	see	VERB
ftr-360	509	2	irs	irs	PROPN
ftr-360	509	3	field	field	NOUN
ftr-360	509	4	serv	serv	X
ftr-360	509	5	.	.	PUNCT
ftr-360	510	1	adv	adv	PROPN
ftr-360	510	2	.	.	PUNCT
ftr-360	511	1	2001	2001	NUM
ftr-360	511	2	-	-	SYM
ftr-360	511	3	04	04	NUM
ftr-360	511	4	-	-	PUNCT
ftr-360	511	5	011	011	NUM
ftr-360	511	6	(	(	PUNCT
ftr-360	511	7	oct	oct	PROPN
ftr-360	511	8	.	.	PROPN
ftr-360	511	9	19	19	NUM
ftr-360	511	10	,	,	PUNCT
ftr-360	511	11	2000	2000	NUM
ftr-360	511	12	)	)	PUNCT
ftr-360	511	13	;	;	PUNCT
ftr-360	511	14	irs	irs	PROPN
ftr-360	511	15	field	field	NOUN
ftr-360	511	16	serv	serv	X
ftr-360	511	17	.	.	PUNCT
ftr-360	512	1	adv	adv	PROPN
ftr-360	512	2	.	.	PROPN
ftr-360	512	3	992	992	NUM
ftr-360	512	4	(	(	PUNCT
ftr-360	512	5	apr	apr	PROPN
ftr-360	512	6	.	.	PROPN
ftr-360	512	7	30	30	NUM
ftr-360	512	8	,	,	PUNCT
ftr-360	512	9	1992	1992	NUM
ftr-360	512	10	)	)	PUNCT
ftr-360	512	11	.	.	PUNCT
ftr-360	513	1	117	117	NUM
ftr-360	513	2	.	.	PUNCT
ftr-360	514	1	thor	thor	PROPN
ftr-360	514	2	power	power	PROPN
ftr-360	514	3	tool	tool	PROPN
ftr-360	514	4	co.	co.	PROPN
ftr-360	515	1	v.	v.	PROPN
ftr-360	515	2	commissioner	commissioner	PROPN
ftr-360	515	3	,	,	PUNCT
ftr-360	515	4	439	439	NUM
ftr-360	515	5	u.s	u.s	PROPN
ftr-360	515	6	.	.	PROPN
ftr-360	515	7	522	522	NUM
ftr-360	515	8	,	,	PUNCT
ftr-360	515	9	543	543	NUM
ftr-360	515	10	(	(	PUNCT
ftr-360	515	11	1979	1979	NUM
ftr-360	515	12	)	)	PUNCT
ftr-360	515	13	.	.	PUNCT
ftr-360	516	1	2010	2010	NUM
ftr-360	516	2	]	]	PUNCT
ftr-360	516	3	just	just	ADV
ftr-360	516	4	enough	enough	ADV
ftr-360	516	5	:	:	PUNCT
ftr-360	516	6	substantial	substantial	ADJ
ftr-360	516	7	performance	performance	NOUN
ftr-360	516	8	,	,	PUNCT
ftr-360	516	9	ministerial	ministerial	ADJ
ftr-360	516	10	acts	act	VERB
ftr-360	516	11	483	483	NUM
ftr-360	516	12	b.	b.	NOUN
ftr-360	516	13	substantial	substantial	ADJ
ftr-360	516	14	performance	performance	NOUN
ftr-360	516	15	as	as	ADP
ftr-360	516	16	a	a	DET
ftr-360	516	17	justification	justification	NOUN
ftr-360	516	18	for	for	ADP
ftr-360	516	19	the	the	DET
ftr-360	516	20	ministerial	ministerial	ADJ
ftr-360	516	21	acts	act	NOUN
ftr-360	516	22	anomaly	anomaly	VERB
ftr-360	516	23	the	the	DET
ftr-360	516	24	substantial	substantial	ADJ
ftr-360	516	25	performance	performance	NOUN
ftr-360	516	26	doctrine	doctrine	NOUN
ftr-360	516	27	,	,	PUNCT
ftr-360	516	28	as	as	SCONJ
ftr-360	516	29	established	establish	VERB
ftr-360	516	30	under	under	ADP
ftr-360	516	31	contract	contract	NOUN
ftr-360	516	32	law	law	NOUN
ftr-360	516	33	,	,	PUNCT
ftr-360	516	34	can	can	AUX
ftr-360	516	35	explain	explain	VERB
ftr-360	516	36	and	and	CCONJ
ftr-360	516	37	provide	provide	VERB
ftr-360	516	38	structure	structure	NOUN
ftr-360	516	39	for	for	ADP
ftr-360	516	40	the	the	DET
ftr-360	516	41	accommodation	accommodation	NOUN
ftr-360	516	42	of	of	ADP
ftr-360	516	43	ministerial	ministerial	ADJ
ftr-360	516	44	acts	act	NOUN
ftr-360	516	45	under	under	ADP
ftr-360	516	46	the	the	DET
ftr-360	516	47	all	all	DET
ftr-360	516	48	events	event	NOUN
ftr-360	516	49	tests	test	NOUN
ftr-360	516	50	.	.	PUNCT
ftr-360	517	1	the	the	DET
ftr-360	517	2	general	general	ADJ
ftr-360	517	3	willingness	willingness	NOUN
ftr-360	517	4	of	of	ADP
ftr-360	517	5	courts	court	NOUN
ftr-360	517	6	to	to	PART
ftr-360	517	7	ignore	ignore	VERB
ftr-360	517	8	ministerial	ministerial	ADJ
ftr-360	517	9	acts	act	NOUN
ftr-360	517	10	,	,	PUNCT
ftr-360	517	11	based	base	VERB
ftr-360	517	12	on	on	ADP
ftr-360	517	13	aspects	aspect	NOUN
ftr-360	517	14	like	like	ADP
ftr-360	517	15	contractual	contractual	ADJ
ftr-360	517	16	technicalities	technicality	NOUN
ftr-360	517	17	and	and	CCONJ
ftr-360	517	18	significance	significance	NOUN
ftr-360	517	19	,	,	PUNCT
ftr-360	517	20	in	in	ADP
ftr-360	517	21	accruing	accrue	VERB
ftr-360	517	22	items	item	NOUN
ftr-360	517	23	of	of	ADP
ftr-360	517	24	income	income	NOUN
ftr-360	517	25	and	and	CCONJ
ftr-360	517	26	expense	expense	NOUN
ftr-360	517	27	resembles	resemble	VERB
ftr-360	517	28	the	the	DET
ftr-360	517	29	willingness	willingness	NOUN
ftr-360	517	30	of	of	ADP
ftr-360	517	31	courts	court	NOUN
ftr-360	517	32	to	to	PART
ftr-360	517	33	accept	accept	VERB
ftr-360	517	34	substantial	substantial	ADJ
ftr-360	517	35	performance	performance	NOUN
ftr-360	517	36	in	in	ADP
ftr-360	517	37	determining	determine	VERB
ftr-360	517	38	which	which	DET
ftr-360	517	39	party	party	NOUN
ftr-360	517	40	,	,	PUNCT
ftr-360	517	41	if	if	SCONJ
ftr-360	517	42	any	any	PRON
ftr-360	517	43	,	,	PUNCT
ftr-360	517	44	to	to	PART
ftr-360	517	45	charge	charge	VERB
ftr-360	517	46	with	with	ADP
ftr-360	517	47	the	the	DET
ftr-360	517	48	first	first	ADJ
ftr-360	517	49	material	material	NOUN
ftr-360	517	50	breach	breach	NOUN
ftr-360	517	51	of	of	ADP
ftr-360	517	52	performance	performance	NOUN
ftr-360	517	53	under	under	ADP
ftr-360	517	54	a	a	DET
ftr-360	517	55	contract	contract	NOUN
ftr-360	517	56	.	.	PUNCT
ftr-360	518	1	in	in	ADP
ftr-360	518	2	each	each	DET
ftr-360	518	3	instance	instance	NOUN
ftr-360	518	4	,	,	PUNCT
ftr-360	518	5	promised	promise	VERB
ftr-360	518	6	performance	performance	NOUN
ftr-360	518	7	under	under	ADP
ftr-360	518	8	a	a	DET
ftr-360	518	9	contract	contract	NOUN
ftr-360	518	10	can	can	AUX
ftr-360	518	11	become	become	VERB
ftr-360	518	12	due	due	ADJ
ftr-360	518	13	despite	despite	SCONJ
ftr-360	518	14	the	the	DET
ftr-360	518	15	nonperformance	nonperformance	NOUN
ftr-360	518	16	of	of	ADP
ftr-360	518	17	other	other	ADJ
ftr-360	518	18	required	require	VERB
ftr-360	518	19	acts	act	NOUN
ftr-360	518	20	.	.	PUNCT
ftr-360	519	1	under	under	ADP
ftr-360	519	2	the	the	DET
ftr-360	519	3	tax	tax	NOUN
ftr-360	519	4	law	law	NOUN
ftr-360	519	5	,	,	PUNCT
ftr-360	519	6	a	a	DET
ftr-360	519	7	right	right	NOUN
ftr-360	519	8	to	to	PART
ftr-360	519	9	receive	receive	VERB
ftr-360	519	10	or	or	CCONJ
ftr-360	519	11	liability	liability	NOUN
ftr-360	519	12	to	to	PART
ftr-360	519	13	pay	pay	VERB
ftr-360	519	14	is	be	AUX
ftr-360	519	15	deemed	deem	VERB
ftr-360	519	16	fixed	fix	VERB
ftr-360	519	17	and	and	CCONJ
ftr-360	519	18	its	its	PRON
ftr-360	519	19	accrual	accrual	ADJ
ftr-360	519	20	is	be	AUX
ftr-360	519	21	not	not	PART
ftr-360	519	22	delayed	delay	VERB
ftr-360	519	23	where	where	SCONJ
ftr-360	519	24	the	the	DET
ftr-360	519	25	unfulfilled	unfulfilled	ADJ
ftr-360	519	26	acts	act	NOUN
ftr-360	519	27	appear	appear	VERB
ftr-360	519	28	ministerial	ministerial	ADJ
ftr-360	519	29	in	in	ADP
ftr-360	519	30	nature.118	nature.118	PROPN
ftr-360	519	31	under	under	ADP
ftr-360	519	32	contract	contract	NOUN
ftr-360	519	33	law	law	NOUN
ftr-360	519	34	,	,	PUNCT
ftr-360	519	35	a	a	DET
ftr-360	519	36	right	right	NOUN
ftr-360	519	37	to	to	PART
ftr-360	519	38	receive	receive	VERB
ftr-360	519	39	or	or	CCONJ
ftr-360	519	40	obligation	obligation	VERB
ftr-360	519	41	to	to	PART
ftr-360	519	42	pay	pay	VERB
ftr-360	519	43	is	be	AUX
ftr-360	519	44	deemed	deem	VERB
ftr-360	519	45	unconditional	unconditional	ADJ
ftr-360	519	46	where	where	SCONJ
ftr-360	519	47	fairness	fairness	NOUN
ftr-360	519	48	dictates	dictate	VERB
ftr-360	519	49	that	that	SCONJ
ftr-360	519	50	a	a	DET
ftr-360	519	51	party	party	NOUN
ftr-360	519	52	should	should	AUX
ftr-360	519	53	not	not	PART
ftr-360	519	54	have	have	VERB
ftr-360	519	55	to	to	PART
ftr-360	519	56	forfeit	forfeit	VERB
ftr-360	519	57	its	its	PRON
ftr-360	519	58	performance	performance	NOUN
ftr-360	519	59	due	due	ADP
ftr-360	519	60	to	to	ADP
ftr-360	519	61	immaterial	immaterial	ADJ
ftr-360	519	62	noncompliance	noncompliance	NOUN
ftr-360	519	63	with	with	ADP
ftr-360	519	64	a	a	DET
ftr-360	519	65	contractual	contractual	ADJ
ftr-360	519	66	requirement.119	requirement.119	NOUN
ftr-360	519	67	both	both	DET
ftr-360	519	68	approaches	approach	NOUN
ftr-360	519	69	basically	basically	ADV
ftr-360	519	70	ask	ask	VERB
ftr-360	519	71	whether	whether	SCONJ
ftr-360	519	72	the	the	DET
ftr-360	519	73	performances	performance	NOUN
ftr-360	519	74	occurring	occur	VERB
ftr-360	519	75	to	to	ADP
ftr-360	519	76	date	date	NOUN
ftr-360	519	77	have	have	AUX
ftr-360	519	78	sufficiently	sufficiently	ADV
ftr-360	519	79	met	meet	VERB
ftr-360	519	80	the	the	DET
ftr-360	519	81	parties	party	NOUN
ftr-360	519	82	’	’	PART
ftr-360	519	83	expectations	expectation	NOUN
ftr-360	519	84	,	,	PUNCT
ftr-360	519	85	in	in	ADP
ftr-360	519	86	accordance	accordance	NOUN
ftr-360	519	87	with	with	ADP
ftr-360	519	88	the	the	DET
ftr-360	519	89	“	"	PUNCT
ftr-360	519	90	essence	essence	NOUN
ftr-360	519	91	”	"	PUNCT
ftr-360	519	92	of	of	ADP
ftr-360	519	93	their	their	PRON
ftr-360	519	94	agreement	agreement	NOUN
ftr-360	519	95	,	,	PUNCT
ftr-360	519	96	such	such	ADJ
ftr-360	519	97	that	that	SCONJ
ftr-360	519	98	one	one	PRON
ftr-360	519	99	could	could	AUX
ftr-360	519	100	justify	justify	VERB
ftr-360	519	101	holding	hold	VERB
ftr-360	519	102	the	the	DET
ftr-360	519	103	parties	party	NOUN
ftr-360	519	104	to	to	ADP
ftr-360	519	105	their	their	PRON
ftr-360	519	106	remaining	remain	VERB
ftr-360	519	107	promises.120	promises.120	ADJ
ftr-360	519	108	the	the	DET
ftr-360	519	109	recognition	recognition	NOUN
ftr-360	519	110	of	of	ADP
ftr-360	519	111	constructive	constructive	ADJ
ftr-360	519	112	conditions	condition	NOUN
ftr-360	519	113	and	and	CCONJ
ftr-360	519	114	their	their	PRON
ftr-360	519	115	satisfaction	satisfaction	NOUN
ftr-360	519	116	through	through	ADP
ftr-360	519	117	substantial	substantial	ADJ
ftr-360	519	118	performance	performance	NOUN
ftr-360	519	119	would	would	AUX
ftr-360	519	120	accord	accord	VERB
ftr-360	519	121	with	with	ADP
ftr-360	519	122	current	current	ADJ
ftr-360	519	123	applications	application	NOUN
ftr-360	519	124	of	of	ADP
ftr-360	519	125	the	the	DET
ftr-360	519	126	all	all	DET
ftr-360	519	127	events	event	NOUN
ftr-360	519	128	tests	test	NOUN
ftr-360	519	129	to	to	ADP
ftr-360	519	130	items	item	NOUN
ftr-360	519	131	not	not	PART
ftr-360	519	132	otherwise	otherwise	ADV
ftr-360	519	133	subject	subject	ADJ
ftr-360	519	134	to	to	AUX
ftr-360	519	135	express	express	VERB
ftr-360	519	136	or	or	CCONJ
ftr-360	519	137	implied	imply	VERB
ftr-360	519	138	conditions	condition	NOUN
ftr-360	519	139	.	.	PUNCT
ftr-360	520	1	the	the	DET
ftr-360	520	2	service	service	NOUN
ftr-360	520	3	,	,	PUNCT
ftr-360	520	4	for	for	ADP
ftr-360	520	5	example	example	NOUN
ftr-360	520	6	,	,	PUNCT
ftr-360	520	7	asserts	assert	VERB
ftr-360	520	8	that	that	SCONJ
ftr-360	520	9	a	a	DET
ftr-360	520	10	right	right	NOUN
ftr-360	520	11	to	to	PART
ftr-360	520	12	income	income	NOUN
ftr-360	520	13	becomes	becomes	AUX
ftr-360	520	14	fixed	fix	VERB
ftr-360	520	15	upon	upon	SCONJ
ftr-360	520	16	the	the	DET
ftr-360	520	17	earliest	early	ADJ
ftr-360	520	18	of	of	ADP
ftr-360	520	19	when	when	SCONJ
ftr-360	520	20	performance	performance	NOUN
ftr-360	520	21	occurs	occur	VERB
ftr-360	520	22	,	,	PUNCT
ftr-360	520	23	payment	payment	NOUN
ftr-360	520	24	becomes	become	VERB
ftr-360	520	25	due	due	ADJ
ftr-360	520	26	,	,	PUNCT
ftr-360	520	27	or	or	CCONJ
ftr-360	520	28	payment	payment	NOUN
ftr-360	520	29	is	be	AUX
ftr-360	520	30	made.121	made.121	VERB
ftr-360	520	31	similarly	similarly	ADV
ftr-360	520	32	,	,	PUNCT
ftr-360	520	33	the	the	DET
ftr-360	520	34	service	service	NOUN
ftr-360	520	35	takes	take	VERB
ftr-360	520	36	a	a	DET
ftr-360	520	37	position	position	NOUN
ftr-360	520	38	that	that	SCONJ
ftr-360	520	39	a	a	DET
ftr-360	520	40	liability	liability	NOUN
ftr-360	520	41	becomes	becomes	AUX
ftr-360	520	42	fixed	fix	VERB
ftr-360	520	43	upon	upon	SCONJ
ftr-360	520	44	the	the	DET
ftr-360	520	45	earliest	early	ADJ
ftr-360	520	46	of	of	ADP
ftr-360	520	47	when	when	SCONJ
ftr-360	520	48	certain	certain	ADJ
ftr-360	520	49	events	event	NOUN
ftr-360	520	50	occur	occur	VERB
ftr-360	520	51	,	,	PUNCT
ftr-360	520	52	such	such	ADJ
ftr-360	520	53	as	as	ADP
ftr-360	520	54	a	a	DET
ftr-360	520	55	rendering	rendering	NOUN
ftr-360	520	56	of	of	ADP
ftr-360	520	57	performance	performance	NOUN
ftr-360	520	58	,	,	PUNCT
ftr-360	520	59	or	or	CCONJ
ftr-360	520	60	payment	payment	NOUN
ftr-360	520	61	becomes	become	VERB
ftr-360	520	62	due.122	due.122	NOUN
ftr-360	520	63	under	under	ADP
ftr-360	520	64	these	these	DET
ftr-360	520	65	standards	standard	NOUN
ftr-360	520	66	,	,	PUNCT
ftr-360	520	67	where	where	SCONJ
ftr-360	520	68	a	a	DET
ftr-360	520	69	corporation	corporation	NOUN
ftr-360	520	70	promises	promise	VERB
ftr-360	520	71	to	to	PART
ftr-360	520	72	render	render	VERB
ftr-360	520	73	services	service	NOUN
ftr-360	520	74	and	and	CCONJ
ftr-360	520	75	a	a	DET
ftr-360	520	76	customer	customer	NOUN
ftr-360	520	77	promises	promise	VERB
ftr-360	520	78	to	to	PART
ftr-360	520	79	pay	pay	VERB
ftr-360	520	80	for	for	ADP
ftr-360	520	81	those	those	DET
ftr-360	520	82	services	service	NOUN
ftr-360	520	83	under	under	ADP
ftr-360	520	84	a	a	DET
ftr-360	520	85	bilateral	bilateral	ADJ
ftr-360	520	86	contract	contract	NOUN
ftr-360	520	87	,	,	PUNCT
ftr-360	520	88	the	the	DET
ftr-360	520	89	corporation	corporation	NOUN
ftr-360	520	90	generally	generally	ADV
ftr-360	520	91	would	would	AUX
ftr-360	520	92	have	have	VERB
ftr-360	520	93	a	a	DET
ftr-360	520	94	fixed	fix	VERB
ftr-360	520	95	right	right	NOUN
ftr-360	520	96	to	to	PART
ftr-360	520	97	income	income	VERB
ftr-360	520	98	only	only	ADV
ftr-360	520	99	after	after	ADP
ftr-360	520	100	performing	perform	VERB
ftr-360	520	101	the	the	DET
ftr-360	520	102	services	service	NOUN
ftr-360	520	103	and	and	CCONJ
ftr-360	520	104	the	the	DET
ftr-360	520	105	customer	customer	NOUN
ftr-360	520	106	would	would	AUX
ftr-360	520	107	not	not	PART
ftr-360	520	108	have	have	VERB
ftr-360	520	109	a	a	DET
ftr-360	520	110	fixed	fix	VERB
ftr-360	520	111	liability	liability	NOUN
ftr-360	520	112	to	to	PART
ftr-360	520	113	pay	pay	VERB
ftr-360	520	114	for	for	ADP
ftr-360	520	115	the	the	DET
ftr-360	520	116	services	service	NOUN
ftr-360	520	117	prior	prior	ADV
ftr-360	520	118	to	to	ADP
ftr-360	520	119	such	such	ADJ
ftr-360	520	120	performance.123	performance.123	PROPN
ftr-360	520	121	the	the	DET
ftr-360	520	122	service	service	NOUN
ftr-360	520	123	would	would	AUX
ftr-360	520	124	focus	focus	VERB
ftr-360	520	125	on	on	ADP
ftr-360	520	126	when	when	SCONJ
ftr-360	520	127	the	the	DET
ftr-360	520	128	118	118	NUM
ftr-360	520	129	.	.	PUNCT
ftr-360	521	1	see	see	VERB
ftr-360	521	2	supra	supra	PROPN
ftr-360	521	3	part	part	PROPN
ftr-360	521	4	iii.a	iii.a	PROPN
ftr-360	521	5	.	.	PROPN
ftr-360	521	6	119	119	NUM
ftr-360	521	7	.	.	PUNCT
ftr-360	522	1	see	see	VERB
ftr-360	522	2	supra	supra	PROPN
ftr-360	522	3	part	part	PROPN
ftr-360	522	4	ii.b	ii.b	PROPN
ftr-360	522	5	.	.	PUNCT
ftr-360	523	1	120	120	NUM
ftr-360	523	2	.	.	PUNCT
ftr-360	524	1	see	see	VERB
ftr-360	524	2	supra	supra	PROPN
ftr-360	524	3	notes	note	VERB
ftr-360	524	4	63	63	NUM
ftr-360	524	5	,	,	PUNCT
ftr-360	524	6	116	116	NUM
ftr-360	524	7	and	and	CCONJ
ftr-360	524	8	accompanying	accompany	VERB
ftr-360	524	9	text	text	NOUN
ftr-360	524	10	.	.	PUNCT
ftr-360	525	1	121	121	NUM
ftr-360	525	2	.	.	PUNCT
ftr-360	526	1	see	see	VERB
ftr-360	526	2	rev	rev	PROPN
ftr-360	526	3	.	.	PROPN
ftr-360	526	4	rul	rul	NOUN
ftr-360	526	5	.	.	PUNCT
ftr-360	527	1	74	74	NUM
ftr-360	527	2	-	-	SYM
ftr-360	527	3	607	607	NUM
ftr-360	527	4	,	,	PUNCT
ftr-360	527	5	1974	1974	NUM
ftr-360	527	6	-	-	SYM
ftr-360	527	7	2	2	NUM
ftr-360	527	8	c.b	c.b	PROPN
ftr-360	527	9	.	.	PROPN
ftr-360	527	10	149	149	NUM
ftr-360	527	11	,	,	PUNCT
ftr-360	527	12	149	149	NUM
ftr-360	527	13	-	-	SYM
ftr-360	527	14	50	50	NUM
ftr-360	527	15	.	.	PUNCT
ftr-360	528	1	122	122	NUM
ftr-360	528	2	.	.	PUNCT
ftr-360	529	1	see	see	AUX
ftr-360	529	2	rev	rev	PROPN
ftr-360	529	3	.	.	PROPN
ftr-360	529	4	rul	rul	PROPN
ftr-360	529	5	.	.	PUNCT
ftr-360	529	6	2007	2007	NUM
ftr-360	529	7	-	-	SYM
ftr-360	529	8	3	3	NUM
ftr-360	529	9	,	,	PUNCT
ftr-360	529	10	2007	2007	NUM
ftr-360	529	11	-	-	SYM
ftr-360	529	12	1	1	NUM
ftr-360	529	13	c.b	c.b	PROPN
ftr-360	529	14	.	.	PROPN
ftr-360	529	15	350	350	NUM
ftr-360	529	16	,	,	PUNCT
ftr-360	529	17	350	350	NUM
ftr-360	529	18	.	.	PUNCT
ftr-360	530	1	123	123	NUM
ftr-360	530	2	.	.	PUNCT
ftr-360	531	1	see	see	VERB
ftr-360	531	2	,	,	PUNCT
ftr-360	531	3	e.g.	e.g.	ADV
ftr-360	531	4	,	,	PUNCT
ftr-360	531	5	charles	charles	PROPN
ftr-360	531	6	schwab	schwab	PROPN
ftr-360	531	7	,	,	PUNCT
ftr-360	531	8	107	107	NUM
ftr-360	531	9	t.c	t.c	PROPN
ftr-360	531	10	.	.	PUNCT
ftr-360	532	1	at	at	ADP
ftr-360	532	2	282	282	NUM
ftr-360	532	3	,	,	PUNCT
ftr-360	532	4	292	292	NUM
ftr-360	532	5	-	-	SYM
ftr-360	532	6	96	96	NUM
ftr-360	532	7	(	(	PUNCT
ftr-360	532	8	reciting	recite	VERB
ftr-360	532	9	that	that	SCONJ
ftr-360	532	10	a	a	DET
ftr-360	532	11	right	right	NOUN
ftr-360	532	12	to	to	ADP
ftr-360	532	13	income	income	NOUN
ftr-360	532	14	becomes	becomes	AUX
ftr-360	532	15	fixed	fix	VERB
ftr-360	532	16	upon	upon	SCONJ
ftr-360	532	17	the	the	DET
ftr-360	532	18	earliest	early	ADJ
ftr-360	532	19	of	of	ADP
ftr-360	532	20	being	be	AUX
ftr-360	532	21	due	due	ADJ
ftr-360	532	22	,	,	PUNCT
ftr-360	532	23	paid	pay	VERB
ftr-360	532	24	,	,	PUNCT
ftr-360	532	25	or	or	CCONJ
ftr-360	532	26	earned	earn	VERB
ftr-360	532	27	and	and	CCONJ
ftr-360	532	28	determining	determine	VERB
ftr-360	532	29	when	when	SCONJ
ftr-360	532	30	the	the	DET
ftr-360	532	31	taxpayer	taxpayer	NOUN
ftr-360	532	32	earned	earn	VERB
ftr-360	532	33	its	its	PRON
ftr-360	532	34	income	income	NOUN
ftr-360	532	35	by	by	ADP
ftr-360	532	36	performing	perform	VERB
ftr-360	532	37	services	service	NOUN
ftr-360	532	38	)	)	PUNCT
ftr-360	532	39	,	,	PUNCT
ftr-360	532	40	aff’d	aff’d	VERB
ftr-360	532	41	without	without	ADP
ftr-360	532	42	opinion	opinion	NOUN
ftr-360	532	43	,	,	PUNCT
ftr-360	532	44	161	161	NUM
ftr-360	532	45	f.3d	f.3d	NUM
ftr-360	532	46	1231	1231	NUM
ftr-360	532	47	(	(	PUNCT
ftr-360	532	48	9th	9th	ADJ
ftr-360	532	49	cir	cir	NOUN
ftr-360	532	50	.	.	PUNCT
ftr-360	532	51	1998	1998	NUM
ftr-360	532	52	)	)	PUNCT
ftr-360	532	53	;	;	PUNCT
ftr-360	532	54	irs	irs	PROPN
ftr-360	532	55	priv	priv	PROPN
ftr-360	532	56	.	.	PUNCT
ftr-360	533	1	ltr	ltr	PROPN
ftr-360	533	2	.	.	PUNCT
ftr-360	534	1	rul	rul	PROPN
ftr-360	534	2	.	.	PUNCT
ftr-360	534	3	2008	2008	NUM
ftr-360	534	4	-	-	SYM
ftr-360	534	5	28	28	NUM
ftr-360	534	6	-	-	SYM
ftr-360	534	7	011	011	NUM
ftr-360	534	8	484	484	NUM
ftr-360	534	9	florida	florida	PROPN
ftr-360	534	10	tax	tax	NOUN
ftr-360	534	11	review	review	NOUN
ftr-360	534	12	[	[	X
ftr-360	534	13	vol	vol	NOUN
ftr-360	534	14	.	.	PUNCT
ftr-360	535	1	10:7	10:7	NUM
ftr-360	535	2	corporation	corporation	NOUN
ftr-360	535	3	performed	perform	VERB
ftr-360	535	4	the	the	DET
ftr-360	535	5	services	service	NOUN
ftr-360	535	6	because	because	SCONJ
ftr-360	535	7	it	it	PRON
ftr-360	535	8	generally	generally	ADV
ftr-360	535	9	believes	believe	VERB
ftr-360	535	10	the	the	DET
ftr-360	535	11	performance	performance	NOUN
ftr-360	535	12	constitutes	constitute	VERB
ftr-360	535	13	an	an	DET
ftr-360	535	14	event	event	NOUN
ftr-360	535	15	that	that	PRON
ftr-360	535	16	must	must	AUX
ftr-360	535	17	occur	occur	VERB
ftr-360	535	18	to	to	PART
ftr-360	535	19	fix	fix	VERB
ftr-360	535	20	the	the	DET
ftr-360	535	21	right	right	NOUN
ftr-360	535	22	and	and	CCONJ
ftr-360	535	23	liability	liability	NOUN
ftr-360	535	24	despite	despite	SCONJ
ftr-360	535	25	the	the	DET
ftr-360	535	26	absence	absence	NOUN
ftr-360	535	27	of	of	ADP
ftr-360	535	28	express	express	ADJ
ftr-360	535	29	and	and	CCONJ
ftr-360	535	30	implied	imply	VERB
ftr-360	535	31	conditions	condition	NOUN
ftr-360	535	32	to	to	ADP
ftr-360	535	33	the	the	DET
ftr-360	535	34	promise	promise	NOUN
ftr-360	535	35	to	to	PART
ftr-360	535	36	pay	pay	VERB
ftr-360	535	37	.	.	PUNCT
ftr-360	536	1	although	although	SCONJ
ftr-360	536	2	the	the	DET
ftr-360	536	3	service	service	NOUN
ftr-360	536	4	has	have	AUX
ftr-360	536	5	not	not	PART
ftr-360	536	6	articulated	articulate	VERB
ftr-360	536	7	this	this	DET
ftr-360	536	8	reason	reason	NOUN
ftr-360	536	9	for	for	ADP
ftr-360	536	10	its	its	PRON
ftr-360	536	11	standards	standard	NOUN
ftr-360	536	12	,	,	PUNCT
ftr-360	536	13	the	the	DET
ftr-360	536	14	performance	performance	NOUN
ftr-360	536	15	of	of	ADP
ftr-360	536	16	the	the	DET
ftr-360	536	17	services	service	NOUN
ftr-360	536	18	plays	play	VERB
ftr-360	536	19	such	such	DET
ftr-360	536	20	a	a	DET
ftr-360	536	21	critical	critical	ADJ
ftr-360	536	22	role	role	NOUN
ftr-360	536	23	under	under	ADP
ftr-360	536	24	the	the	DET
ftr-360	536	25	all	all	DET
ftr-360	536	26	events	event	NOUN
ftr-360	536	27	tests	test	NOUN
ftr-360	536	28	because	because	SCONJ
ftr-360	536	29	a	a	DET
ftr-360	536	30	court	court	NOUN
ftr-360	536	31	,	,	PUNCT
ftr-360	536	32	following	follow	VERB
ftr-360	536	33	a	a	DET
ftr-360	536	34	well	well	ADV
ftr-360	536	35	-	-	PUNCT
ftr-360	536	36	accepted	accept	VERB
ftr-360	536	37	principle	principle	NOUN
ftr-360	536	38	that	that	SCONJ
ftr-360	536	39	work	work	NOUN
ftr-360	536	40	precedes	precede	VERB
ftr-360	536	41	payment,124	payment,124	X
ftr-360	536	42	would	would	AUX
ftr-360	536	43	treat	treat	VERB
ftr-360	536	44	the	the	DET
ftr-360	536	45	performance	performance	NOUN
ftr-360	536	46	as	as	ADP
ftr-360	536	47	a	a	DET
ftr-360	536	48	constructive	constructive	ADJ
ftr-360	536	49	condition	condition	NOUN
ftr-360	536	50	to	to	ADP
ftr-360	536	51	the	the	DET
ftr-360	536	52	promise	promise	NOUN
ftr-360	536	53	to	to	PART
ftr-360	536	54	pay.125	pay.125	VERB
ftr-360	536	55	notions	notion	NOUN
ftr-360	536	56	of	of	ADP
ftr-360	536	57	fairness	fairness	NOUN
ftr-360	536	58	and	and	CCONJ
ftr-360	536	59	justice	justice	NOUN
ftr-360	536	60	would	would	AUX
ftr-360	536	61	simply	simply	ADV
ftr-360	536	62	preclude	preclude	VERB
ftr-360	536	63	a	a	DET
ftr-360	536	64	finding	finding	NOUN
ftr-360	536	65	that	that	SCONJ
ftr-360	536	66	the	the	DET
ftr-360	536	67	corporation	corporation	NOUN
ftr-360	536	68	has	have	AUX
ftr-360	536	69	a	a	DET
ftr-360	536	70	right	right	NOUN
ftr-360	536	71	to	to	PART
ftr-360	536	72	demand	demand	VERB
ftr-360	536	73	and	and	CCONJ
ftr-360	536	74	the	the	DET
ftr-360	536	75	customer	customer	NOUN
ftr-360	536	76	has	have	VERB
ftr-360	536	77	an	an	DET
ftr-360	536	78	obligation	obligation	NOUN
ftr-360	536	79	to	to	PART
ftr-360	536	80	make	make	VERB
ftr-360	536	81	payment	payment	NOUN
ftr-360	536	82	before	before	SCONJ
ftr-360	536	83	the	the	DET
ftr-360	536	84	services	service	NOUN
ftr-360	536	85	are	be	AUX
ftr-360	536	86	rendered.126	rendered.126	NOUN
ftr-360	536	87	consistent	consistent	ADJ
ftr-360	536	88	with	with	ADP
ftr-360	536	89	this	this	DET
ftr-360	536	90	judicial	judicial	ADJ
ftr-360	536	91	approach	approach	NOUN
ftr-360	536	92	and	and	CCONJ
ftr-360	536	93	as	as	SCONJ
ftr-360	536	94	discussed	discuss	VERB
ftr-360	536	95	elsewhere	elsewhere	ADV
ftr-360	536	96	,	,	PUNCT
ftr-360	536	97	the	the	DET
ftr-360	536	98	all	all	DET
ftr-360	536	99	events	event	NOUN
ftr-360	536	100	tests	test	NOUN
ftr-360	536	101	accordingly	accordingly	ADV
ftr-360	536	102	must	must	AUX
ftr-360	536	103	account	account	VERB
ftr-360	536	104	for	for	ADP
ftr-360	536	105	constructive	constructive	ADJ
ftr-360	536	106	conditions	condition	NOUN
ftr-360	536	107	in	in	ADP
ftr-360	536	108	determining	determine	VERB
ftr-360	536	109	fixed	fix	VERB
ftr-360	536	110	rights	right	NOUN
ftr-360	536	111	and	and	CCONJ
ftr-360	536	112	liabilities	liability	NOUN
ftr-360	536	113	for	for	ADP
ftr-360	536	114	seemingly	seemingly	ADV
ftr-360	536	115	unconditional	unconditional	ADJ
ftr-360	536	116	promises	promise	NOUN
ftr-360	536	117	in	in	ADP
ftr-360	536	118	bilateral	bilateral	ADJ
ftr-360	536	119	contracts.127	contracts.127	NOUN
ftr-360	536	120	in	in	ADP
ftr-360	536	121	accounting	accounting	NOUN
ftr-360	536	122	for	for	ADP
ftr-360	536	123	these	these	DET
ftr-360	536	124	and	and	CCONJ
ftr-360	536	125	other	other	ADJ
ftr-360	536	126	conditional	conditional	ADJ
ftr-360	536	127	obligations	obligation	NOUN
ftr-360	536	128	,	,	PUNCT
ftr-360	536	129	the	the	DET
ftr-360	536	130	all	all	DET
ftr-360	536	131	events	event	NOUN
ftr-360	536	132	tests	test	NOUN
ftr-360	536	133	must	must	AUX
ftr-360	536	134	address	address	VERB
ftr-360	536	135	the	the	DET
ftr-360	536	136	impact	impact	NOUN
ftr-360	536	137	of	of	ADP
ftr-360	536	138	unfulfilled	unfulfilled	ADJ
ftr-360	536	139	requirements	requirement	NOUN
ftr-360	536	140	to	to	PART
ftr-360	536	141	perform	perform	VERB
ftr-360	536	142	ministerial	ministerial	ADJ
ftr-360	536	143	acts	act	NOUN
ftr-360	536	144	.	.	PUNCT
ftr-360	537	1	ministerial	ministerial	ADJ
ftr-360	537	2	acts	act	NOUN
ftr-360	537	3	only	only	ADV
ftr-360	537	4	become	become	VERB
ftr-360	537	5	relevant	relevant	ADJ
ftr-360	537	6	under	under	ADP
ftr-360	537	7	the	the	DET
ftr-360	537	8	all	all	DET
ftr-360	537	9	events	event	NOUN
ftr-360	537	10	tests	test	NOUN
ftr-360	537	11	where	where	SCONJ
ftr-360	537	12	their	their	PRON
ftr-360	537	13	completion	completion	NOUN
ftr-360	537	14	functions	function	NOUN
ftr-360	537	15	as	as	ADP
ftr-360	537	16	a	a	DET
ftr-360	537	17	condition	condition	NOUN
ftr-360	537	18	to	to	ADP
ftr-360	537	19	a	a	DET
ftr-360	537	20	right	right	NOUN
ftr-360	537	21	or	or	CCONJ
ftr-360	537	22	obligation	obligation	NOUN
ftr-360	537	23	;	;	PUNCT
ftr-360	537	24	if	if	SCONJ
ftr-360	537	25	no	no	DET
ftr-360	537	26	such	such	ADJ
ftr-360	537	27	condition	condition	NOUN
ftr-360	537	28	exists	exist	VERB
ftr-360	537	29	,	,	PUNCT
ftr-360	537	30	the	the	DET
ftr-360	537	31	right	right	NOUN
ftr-360	537	32	or	or	CCONJ
ftr-360	537	33	obligation	obligation	NOUN
ftr-360	537	34	is	be	AUX
ftr-360	537	35	fixed	fix	VERB
ftr-360	537	36	.	.	PUNCT
ftr-360	538	1	where	where	SCONJ
ftr-360	538	2	parties	party	NOUN
ftr-360	538	3	to	to	ADP
ftr-360	538	4	a	a	DET
ftr-360	538	5	contract	contract	NOUN
ftr-360	538	6	make	make	VERB
ftr-360	538	7	purportedly	purportedly	ADV
ftr-360	538	8	ministerial	ministerial	ADJ
ftr-360	538	9	acts	act	NOUN
ftr-360	538	10	express	express	VERB
ftr-360	538	11	or	or	CCONJ
ftr-360	538	12	implied	imply	VERB
ftr-360	538	13	conditions	condition	NOUN
ftr-360	538	14	to	to	ADP
ftr-360	538	15	other	other	ADJ
ftr-360	538	16	promises	promise	NOUN
ftr-360	538	17	,	,	PUNCT
ftr-360	538	18	only	only	ADV
ftr-360	538	19	the	the	DET
ftr-360	538	20	full	full	ADJ
ftr-360	538	21	performance	performance	NOUN
ftr-360	538	22	of	of	ADP
ftr-360	538	23	the	the	DET
ftr-360	538	24	ministerial	ministerial	ADJ
ftr-360	538	25	acts	act	NOUN
ftr-360	538	26	could	could	AUX
ftr-360	538	27	fix	fix	VERB
ftr-360	538	28	a	a	DET
ftr-360	538	29	right	right	NOUN
ftr-360	538	30	or	or	CCONJ
ftr-360	538	31	liability.128	liability.128	NOUN
ftr-360	538	32	in	in	ADP
ftr-360	538	33	that	that	DET
ftr-360	538	34	situation	situation	NOUN
ftr-360	538	35	,	,	PUNCT
ftr-360	538	36	the	the	DET
ftr-360	538	37	all	all	DET
ftr-360	538	38	events	event	NOUN
ftr-360	538	39	tests	test	NOUN
ftr-360	538	40	would	would	AUX
ftr-360	538	41	appropriately	appropriately	ADV
ftr-360	538	42	deny	deny	VERB
ftr-360	538	43	any	any	DET
ftr-360	538	44	related	related	ADJ
ftr-360	538	45	accruals	accrual	NOUN
ftr-360	538	46	prior	prior	ADV
ftr-360	538	47	to	to	ADP
ftr-360	538	48	such	such	ADJ
ftr-360	538	49	performance	performance	NOUN
ftr-360	538	50	.	.	PUNCT
ftr-360	539	1	(	(	PUNCT
ftr-360	539	2	apr	apr	NOUN
ftr-360	539	3	.	.	PROPN
ftr-360	539	4	15	15	NUM
ftr-360	539	5	,	,	PUNCT
ftr-360	539	6	2008	2008	NUM
ftr-360	539	7	)	)	PUNCT
ftr-360	539	8	(	(	PUNCT
ftr-360	539	9	“	"	PUNCT
ftr-360	539	10	with	with	ADP
ftr-360	539	11	regard	regard	NOUN
ftr-360	539	12	to	to	ADP
ftr-360	539	13	services	service	NOUN
ftr-360	539	14	,	,	PUNCT
ftr-360	539	15	the	the	DET
ftr-360	539	16	event	event	NOUN
ftr-360	539	17	fixing	fix	VERB
ftr-360	539	18	the	the	DET
ftr-360	539	19	liability	liability	NOUN
ftr-360	539	20	generally	generally	ADV
ftr-360	539	21	is	be	AUX
ftr-360	539	22	the	the	DET
ftr-360	539	23	performance	performance	NOUN
ftr-360	539	24	of	of	ADP
ftr-360	539	25	services	service	NOUN
ftr-360	539	26	,	,	PUNCT
ftr-360	539	27	unless	unless	SCONJ
ftr-360	539	28	payment	payment	NOUN
ftr-360	539	29	is	be	AUX
ftr-360	539	30	due	due	ADJ
ftr-360	539	31	prior	prior	ADV
ftr-360	539	32	to	to	ADP
ftr-360	539	33	the	the	DET
ftr-360	539	34	services	service	NOUN
ftr-360	539	35	being	be	AUX
ftr-360	539	36	performed	perform	VERB
ftr-360	539	37	.	.	PUNCT
ftr-360	539	38	”	"	PUNCT
ftr-360	539	39	)	)	PUNCT
ftr-360	539	40	.	.	PUNCT
ftr-360	540	1	although	although	SCONJ
ftr-360	540	2	the	the	DET
ftr-360	540	3	corporation	corporation	NOUN
ftr-360	540	4	and	and	CCONJ
ftr-360	540	5	customer	customer	NOUN
ftr-360	540	6	could	could	AUX
ftr-360	540	7	agree	agree	VERB
ftr-360	540	8	to	to	PART
ftr-360	540	9	have	have	VERB
ftr-360	540	10	the	the	DET
ftr-360	540	11	payment	payment	NOUN
ftr-360	540	12	due	due	ADJ
ftr-360	540	13	in	in	ADP
ftr-360	540	14	advance	advance	NOUN
ftr-360	540	15	,	,	PUNCT
ftr-360	540	16	most	most	ADJ
ftr-360	540	17	service	service	NOUN
ftr-360	540	18	contracts	contract	NOUN
ftr-360	540	19	reflect	reflect	VERB
ftr-360	540	20	a	a	DET
ftr-360	540	21	principle	principle	NOUN
ftr-360	540	22	that	that	SCONJ
ftr-360	540	23	the	the	DET
ftr-360	540	24	performance	performance	NOUN
ftr-360	540	25	of	of	ADP
ftr-360	540	26	services	service	NOUN
ftr-360	540	27	should	should	AUX
ftr-360	540	28	occur	occur	VERB
ftr-360	540	29	before	before	SCONJ
ftr-360	540	30	payment	payment	NOUN
ftr-360	540	31	becomes	become	VERB
ftr-360	540	32	due	due	ADJ
ftr-360	540	33	.	.	PUNCT
ftr-360	541	1	see	see	VERB
ftr-360	541	2	restatement	restatement	NOUN
ftr-360	541	3	(	(	PUNCT
ftr-360	541	4	second	second	ADJ
ftr-360	541	5	)	)	PUNCT
ftr-360	541	6	of	of	ADP
ftr-360	541	7	contracts	contract	NOUN
ftr-360	541	8	§	§	PROPN
ftr-360	541	9	234	234	NUM
ftr-360	541	10	cmt	cmt	NOUN
ftr-360	541	11	.	.	PUNCT
ftr-360	542	1	e	e	PROPN
ftr-360	542	2	(	(	PUNCT
ftr-360	542	3	1981	1981	NUM
ftr-360	542	4	)	)	PUNCT
ftr-360	542	5	(	(	PUNCT
ftr-360	542	6	“	"	PUNCT
ftr-360	542	7	it	it	PRON
ftr-360	542	8	is	be	AUX
ftr-360	542	9	sometimes	sometimes	ADV
ftr-360	542	10	supposed	suppose	VERB
ftr-360	542	11	,	,	PUNCT
ftr-360	542	12	that	that	SCONJ
ftr-360	542	13	this	this	DET
ftr-360	542	14	principle	principle	NOUN
ftr-360	542	15	grew	grow	VERB
ftr-360	542	16	out	out	ADP
ftr-360	542	17	of	of	ADP
ftr-360	542	18	employment	employment	NOUN
ftr-360	542	19	contracts	contract	NOUN
ftr-360	542	20	,	,	PUNCT
ftr-360	542	21	and	and	CCONJ
ftr-360	542	22	reflects	reflect	VERB
ftr-360	542	23	a	a	DET
ftr-360	542	24	conviction	conviction	NOUN
ftr-360	542	25	that	that	SCONJ
ftr-360	542	26	employers	employer	NOUN
ftr-360	542	27	as	as	ADP
ftr-360	542	28	a	a	DET
ftr-360	542	29	class	class	NOUN
ftr-360	542	30	are	be	AUX
ftr-360	542	31	more	more	ADV
ftr-360	542	32	likely	likely	ADJ
ftr-360	542	33	to	to	PART
ftr-360	542	34	be	be	AUX
ftr-360	542	35	responsible	responsible	ADJ
ftr-360	542	36	than	than	SCONJ
ftr-360	542	37	are	be	AUX
ftr-360	542	38	workmen	workman	NOUN
ftr-360	542	39	paid	pay	VERB
ftr-360	542	40	in	in	ADP
ftr-360	542	41	advance	advance	NOUN
ftr-360	542	42	.	.	PUNCT
ftr-360	543	1	whether	whether	SCONJ
ftr-360	543	2	or	or	CCONJ
ftr-360	543	3	not	not	PART
ftr-360	543	4	the	the	DET
ftr-360	543	5	explanation	explanation	NOUN
ftr-360	543	6	is	be	AUX
ftr-360	543	7	correct	correct	ADJ
ftr-360	543	8	,	,	PUNCT
ftr-360	543	9	most	most	ADJ
ftr-360	543	10	parties	party	NOUN
ftr-360	543	11	today	today	NOUN
ftr-360	543	12	contract	contract	NOUN
ftr-360	543	13	with	with	ADP
ftr-360	543	14	reference	reference	NOUN
ftr-360	543	15	to	to	ADP
ftr-360	543	16	the	the	DET
ftr-360	543	17	principle	principle	NOUN
ftr-360	543	18	,	,	PUNCT
ftr-360	543	19	and	and	CCONJ
ftr-360	543	20	unless	unless	SCONJ
ftr-360	543	21	they	they	PRON
ftr-360	543	22	have	have	AUX
ftr-360	543	23	evidenced	evidence	VERB
ftr-360	543	24	a	a	DET
ftr-360	543	25	contrary	contrary	ADJ
ftr-360	543	26	intention	intention	NOUN
ftr-360	543	27	it	it	PRON
ftr-360	543	28	is	be	AUX
ftr-360	543	29	at	at	ADV
ftr-360	543	30	least	least	ADJ
ftr-360	543	31	as	as	ADV
ftr-360	543	32	fair	fair	ADJ
ftr-360	543	33	as	as	SCONJ
ftr-360	543	34	the	the	DET
ftr-360	543	35	opposite	opposite	ADJ
ftr-360	543	36	rule	rule	NOUN
ftr-360	543	37	would	would	AUX
ftr-360	543	38	be	be	AUX
ftr-360	543	39	.	.	PUNCT
ftr-360	543	40	”	"	PUNCT
ftr-360	543	41	)	)	PUNCT
ftr-360	543	42	.	.	PUNCT
ftr-360	544	1	124	124	NUM
ftr-360	544	2	.	.	PUNCT
ftr-360	545	1	see	see	VERB
ftr-360	545	2	restatement	restatement	NOUN
ftr-360	545	3	(	(	PUNCT
ftr-360	545	4	second	second	ADJ
ftr-360	545	5	)	)	PUNCT
ftr-360	545	6	of	of	ADP
ftr-360	545	7	contracts	contract	NOUN
ftr-360	545	8	§	§	PROPN
ftr-360	545	9	234	234	NUM
ftr-360	545	10	cmt	cmt	NOUN
ftr-360	545	11	.	.	PUNCT
ftr-360	546	1	e	e	PROPN
ftr-360	546	2	(	(	PUNCT
ftr-360	546	3	1981	1981	NUM
ftr-360	546	4	)	)	PUNCT
ftr-360	546	5	(	(	PUNCT
ftr-360	546	6	“	"	PUNCT
ftr-360	546	7	centuries	century	NOUN
ftr-360	546	8	ago	ago	ADV
ftr-360	546	9	,	,	PUNCT
ftr-360	546	10	the	the	DET
ftr-360	546	11	principle	principle	NOUN
ftr-360	546	12	became	became	AUX
ftr-360	546	13	settled	settle	VERB
ftr-360	546	14	that	that	SCONJ
ftr-360	546	15	where	where	SCONJ
ftr-360	546	16	work	work	NOUN
ftr-360	546	17	is	be	AUX
ftr-360	546	18	to	to	PART
ftr-360	546	19	be	be	AUX
ftr-360	546	20	done	do	VERB
ftr-360	546	21	by	by	ADP
ftr-360	546	22	one	one	NUM
ftr-360	546	23	party	party	NOUN
ftr-360	546	24	and	and	CCONJ
ftr-360	546	25	payment	payment	NOUN
ftr-360	546	26	is	be	AUX
ftr-360	546	27	to	to	PART
ftr-360	546	28	be	be	AUX
ftr-360	546	29	made	make	VERB
ftr-360	546	30	by	by	ADP
ftr-360	546	31	the	the	DET
ftr-360	546	32	other	other	ADJ
ftr-360	546	33	,	,	PUNCT
ftr-360	546	34	the	the	DET
ftr-360	546	35	performance	performance	NOUN
ftr-360	546	36	of	of	ADP
ftr-360	546	37	the	the	DET
ftr-360	546	38	work	work	NOUN
ftr-360	546	39	must	must	AUX
ftr-360	546	40	precede	precede	VERB
ftr-360	546	41	payment	payment	NOUN
ftr-360	546	42	,	,	PUNCT
ftr-360	546	43	in	in	ADP
ftr-360	546	44	the	the	DET
ftr-360	546	45	absence	absence	NOUN
ftr-360	546	46	of	of	ADP
ftr-360	546	47	a	a	DET
ftr-360	546	48	showing	showing	NOUN
ftr-360	546	49	of	of	ADP
ftr-360	546	50	contrary	contrary	ADJ
ftr-360	546	51	intention	intention	NOUN
ftr-360	546	52	.	.	PUNCT
ftr-360	546	53	”	"	PUNCT
ftr-360	546	54	)	)	PUNCT
ftr-360	546	55	.	.	PUNCT
ftr-360	547	1	125	125	NUM
ftr-360	547	2	.	.	PUNCT
ftr-360	548	1	see	see	VERB
ftr-360	548	2	supra	supra	PROPN
ftr-360	548	3	text	text	NOUN
ftr-360	548	4	accompanying	accompanying	ADJ
ftr-360	548	5	note	note	NOUN
ftr-360	548	6	34	34	NUM
ftr-360	548	7	.	.	NOUN
ftr-360	548	8	126	126	NUM
ftr-360	548	9	.	.	PUNCT
ftr-360	549	1	see	see	VERB
ftr-360	549	2	supra	supra	PROPN
ftr-360	549	3	notes	note	VERB
ftr-360	549	4	31	31	NUM
ftr-360	549	5	-	-	SYM
ftr-360	549	6	37	37	NUM
ftr-360	549	7	and	and	CCONJ
ftr-360	549	8	accompanying	accompany	VERB
ftr-360	549	9	text	text	NOUN
ftr-360	549	10	.	.	PUNCT
ftr-360	550	1	127	127	NUM
ftr-360	550	2	.	.	PUNCT
ftr-360	551	1	see	see	VERB
ftr-360	551	2	glenn	glenn	PROPN
ftr-360	551	3	walberg	walberg	PROPN
ftr-360	551	4	,	,	PUNCT
ftr-360	551	5	constructive	constructive	ADJ
ftr-360	551	6	conditions	condition	NOUN
ftr-360	551	7	and	and	CCONJ
ftr-360	551	8	the	the	DET
ftr-360	551	9	all	all	DET
ftr-360	551	10	events	event	NOUN
ftr-360	551	11	test	test	NOUN
ftr-360	551	12	,	,	PUNCT
ftr-360	551	13	62	62	NUM
ftr-360	551	14	tax	tax	NOUN
ftr-360	551	15	law	law	NOUN
ftr-360	551	16	.	.	PUNCT
ftr-360	552	1	433	433	NUM
ftr-360	552	2	,	,	PUNCT
ftr-360	552	3	463	463	NUM
ftr-360	552	4	-	-	SYM
ftr-360	552	5	68	68	NUM
ftr-360	552	6	(	(	PUNCT
ftr-360	552	7	2009	2009	NUM
ftr-360	552	8	)	)	PUNCT
ftr-360	552	9	(	(	PUNCT
ftr-360	552	10	describing	describe	VERB
ftr-360	552	11	the	the	DET
ftr-360	552	12	implications	implication	NOUN
ftr-360	552	13	of	of	ADP
ftr-360	552	14	constructive	constructive	ADJ
ftr-360	552	15	conditions	condition	NOUN
ftr-360	552	16	for	for	ADP
ftr-360	552	17	the	the	DET
ftr-360	552	18	standards	standard	NOUN
ftr-360	552	19	applied	apply	VERB
ftr-360	552	20	by	by	ADP
ftr-360	552	21	the	the	DET
ftr-360	552	22	service	service	NOUN
ftr-360	552	23	under	under	ADP
ftr-360	552	24	sections	section	NOUN
ftr-360	552	25	451	451	NUM
ftr-360	552	26	and	and	CCONJ
ftr-360	552	27	461	461	NUM
ftr-360	552	28	)	)	PUNCT
ftr-360	552	29	.	.	PUNCT
ftr-360	553	1	128	128	X
ftr-360	553	2	.	.	PUNCT
ftr-360	554	1	see	see	VERB
ftr-360	554	2	supra	supra	PROPN
ftr-360	554	3	notes	note	VERB
ftr-360	554	4	44	44	NUM
ftr-360	554	5	-	-	SYM
ftr-360	554	6	45	45	NUM
ftr-360	554	7	and	and	CCONJ
ftr-360	554	8	accompanying	accompany	VERB
ftr-360	554	9	text	text	NOUN
ftr-360	554	10	.	.	PUNCT
ftr-360	555	1	2010	2010	NUM
ftr-360	555	2	]	]	PUNCT
ftr-360	555	3	just	just	ADV
ftr-360	555	4	enough	enough	ADV
ftr-360	555	5	:	:	PUNCT
ftr-360	555	6	substantial	substantial	ADJ
ftr-360	555	7	performance	performance	NOUN
ftr-360	555	8	,	,	PUNCT
ftr-360	555	9	ministerial	ministerial	ADJ
ftr-360	555	10	acts	act	VERB
ftr-360	555	11	485	485	NUM
ftr-360	555	12	but	but	CCONJ
ftr-360	555	13	where	where	SCONJ
ftr-360	555	14	parties	party	NOUN
ftr-360	555	15	exchange	exchange	VERB
ftr-360	555	16	a	a	DET
ftr-360	555	17	promise	promise	NOUN
ftr-360	555	18	to	to	PART
ftr-360	555	19	perform	perform	VERB
ftr-360	555	20	a	a	DET
ftr-360	555	21	ministerial	ministerial	ADJ
ftr-360	555	22	act	act	NOUN
ftr-360	555	23	along	along	ADP
ftr-360	555	24	with	with	ADP
ftr-360	555	25	other	other	ADJ
ftr-360	555	26	promises	promise	NOUN
ftr-360	555	27	of	of	ADP
ftr-360	555	28	future	future	ADJ
ftr-360	555	29	performance	performance	NOUN
ftr-360	555	30	without	without	ADP
ftr-360	555	31	an	an	DET
ftr-360	555	32	intention	intention	NOUN
ftr-360	555	33	to	to	PART
ftr-360	555	34	establish	establish	VERB
ftr-360	555	35	a	a	DET
ftr-360	555	36	conditional	conditional	ADJ
ftr-360	555	37	relationship	relationship	NOUN
ftr-360	555	38	,	,	PUNCT
ftr-360	555	39	a	a	DET
ftr-360	555	40	court	court	NOUN
ftr-360	555	41	might	might	AUX
ftr-360	555	42	treat	treat	VERB
ftr-360	555	43	the	the	DET
ftr-360	555	44	ministerial	ministerial	ADJ
ftr-360	555	45	act	act	NOUN
ftr-360	555	46	as	as	ADP
ftr-360	555	47	a	a	DET
ftr-360	555	48	constructive	constructive	ADJ
ftr-360	555	49	condition	condition	NOUN
ftr-360	555	50	to	to	ADP
ftr-360	555	51	another	another	DET
ftr-360	555	52	promise	promise	NOUN
ftr-360	555	53	.	.	PUNCT
ftr-360	556	1	the	the	DET
ftr-360	556	2	constructive	constructive	ADJ
ftr-360	556	3	condition	condition	NOUN
ftr-360	556	4	would	would	AUX
ftr-360	556	5	thereby	thereby	ADV
ftr-360	556	6	reflect	reflect	VERB
ftr-360	556	7	the	the	DET
ftr-360	556	8	basic	basic	ADJ
ftr-360	556	9	presumption	presumption	NOUN
ftr-360	556	10	that	that	SCONJ
ftr-360	556	11	contracting	contracting	NOUN
ftr-360	556	12	parties	party	NOUN
ftr-360	556	13	expect	expect	VERB
ftr-360	556	14	to	to	PART
ftr-360	556	15	exchange	exchange	VERB
ftr-360	556	16	all	all	PRON
ftr-360	556	17	promised	promise	VERB
ftr-360	556	18	performances.129	performances.129	NOUN
ftr-360	556	19	so	so	ADV
ftr-360	556	20	,	,	PUNCT
ftr-360	556	21	in	in	ADP
ftr-360	556	22	the	the	DET
ftr-360	556	23	example	example	NOUN
ftr-360	556	24	above	above	ADV
ftr-360	556	25	,	,	PUNCT
ftr-360	556	26	assuming	assume	VERB
ftr-360	556	27	the	the	DET
ftr-360	556	28	corporation	corporation	NOUN
ftr-360	556	29	promised	promise	VERB
ftr-360	556	30	to	to	PART
ftr-360	556	31	provide	provide	VERB
ftr-360	556	32	services	service	NOUN
ftr-360	556	33	and	and	CCONJ
ftr-360	556	34	send	send	VERB
ftr-360	556	35	an	an	DET
ftr-360	556	36	invoice	invoice	NOUN
ftr-360	556	37	,	,	PUNCT
ftr-360	556	38	and	and	CCONJ
ftr-360	556	39	the	the	DET
ftr-360	556	40	customer	customer	NOUN
ftr-360	556	41	agreed	agree	VERB
ftr-360	556	42	to	to	PART
ftr-360	556	43	pay	pay	VERB
ftr-360	556	44	for	for	ADP
ftr-360	556	45	those	those	DET
ftr-360	556	46	services	service	NOUN
ftr-360	556	47	,	,	PUNCT
ftr-360	556	48	the	the	DET
ftr-360	556	49	promise	promise	NOUN
ftr-360	556	50	to	to	PART
ftr-360	556	51	pay	pay	VERB
ftr-360	556	52	might	might	AUX
ftr-360	556	53	be	be	AUX
ftr-360	556	54	conditioned	condition	VERB
ftr-360	556	55	on	on	ADP
ftr-360	556	56	the	the	DET
ftr-360	556	57	performance	performance	NOUN
ftr-360	556	58	of	of	ADP
ftr-360	556	59	the	the	DET
ftr-360	556	60	services	service	NOUN
ftr-360	556	61	and	and	CCONJ
ftr-360	556	62	the	the	DET
ftr-360	556	63	sending	sending	NOUN
ftr-360	556	64	of	of	ADP
ftr-360	556	65	an	an	DET
ftr-360	556	66	invoice	invoice	NOUN
ftr-360	556	67	.	.	PUNCT
ftr-360	557	1	one	one	PRON
ftr-360	557	2	must	must	AUX
ftr-360	557	3	then	then	ADV
ftr-360	557	4	ask	ask	VERB
ftr-360	557	5	if	if	SCONJ
ftr-360	557	6	the	the	DET
ftr-360	557	7	all	all	DET
ftr-360	557	8	events	event	NOUN
ftr-360	557	9	tests	test	NOUN
ftr-360	557	10	,	,	PUNCT
ftr-360	557	11	which	which	PRON
ftr-360	557	12	otherwise	otherwise	ADV
ftr-360	557	13	would	would	AUX
ftr-360	557	14	treat	treat	VERB
ftr-360	557	15	the	the	DET
ftr-360	557	16	corporation	corporation	NOUN
ftr-360	557	17	’s	’s	PART
ftr-360	557	18	right	right	NOUN
ftr-360	557	19	and	and	CCONJ
ftr-360	557	20	customer	customer	NOUN
ftr-360	557	21	’s	’s	PART
ftr-360	557	22	liability	liability	NOUN
ftr-360	557	23	as	as	ADP
ftr-360	557	24	becoming	becoming	AUX
ftr-360	557	25	fixed	fix	VERB
ftr-360	557	26	upon	upon	SCONJ
ftr-360	557	27	the	the	DET
ftr-360	557	28	performance	performance	NOUN
ftr-360	557	29	of	of	ADP
ftr-360	557	30	the	the	DET
ftr-360	557	31	services	service	NOUN
ftr-360	557	32	,	,	PUNCT
ftr-360	557	33	should	should	AUX
ftr-360	557	34	require	require	VERB
ftr-360	557	35	a	a	DET
ftr-360	557	36	different	different	ADJ
ftr-360	557	37	result	result	NOUN
ftr-360	557	38	if	if	SCONJ
ftr-360	557	39	the	the	DET
ftr-360	557	40	corporation	corporation	NOUN
ftr-360	557	41	were	be	AUX
ftr-360	557	42	to	to	PART
ftr-360	557	43	perform	perform	VERB
ftr-360	557	44	the	the	DET
ftr-360	557	45	services	service	NOUN
ftr-360	557	46	without	without	ADP
ftr-360	557	47	sending	send	VERB
ftr-360	557	48	an	an	DET
ftr-360	557	49	invoice	invoice	NOUN
ftr-360	557	50	by	by	ADP
ftr-360	557	51	year	year	NOUN
ftr-360	557	52	end	end	NOUN
ftr-360	557	53	.	.	PUNCT
ftr-360	558	1	the	the	DET
ftr-360	558	2	doctrine	doctrine	NOUN
ftr-360	558	3	of	of	ADP
ftr-360	558	4	substantial	substantial	ADJ
ftr-360	558	5	performance	performance	NOUN
ftr-360	558	6	could	could	AUX
ftr-360	558	7	help	help	VERB
ftr-360	558	8	answer	answer	VERB
ftr-360	558	9	that	that	DET
ftr-360	558	10	question	question	NOUN
ftr-360	558	11	by	by	ADP
ftr-360	558	12	showing	show	VERB
ftr-360	558	13	how	how	SCONJ
ftr-360	558	14	to	to	PART
ftr-360	558	15	account	account	VERB
ftr-360	558	16	for	for	ADP
ftr-360	558	17	the	the	DET
ftr-360	558	18	nonperformance	nonperformance	NOUN
ftr-360	558	19	of	of	ADP
ftr-360	558	20	certain	certain	ADJ
ftr-360	558	21	requirements	requirement	NOUN
ftr-360	558	22	,	,	PUNCT
ftr-360	558	23	such	such	ADJ
ftr-360	558	24	as	as	ADP
ftr-360	558	25	ministerial	ministerial	ADJ
ftr-360	558	26	acts	act	NOUN
ftr-360	558	27	,	,	PUNCT
ftr-360	558	28	under	under	ADP
ftr-360	558	29	the	the	DET
ftr-360	558	30	all	all	DET
ftr-360	558	31	events	event	NOUN
ftr-360	558	32	tests	test	NOUN
ftr-360	558	33	.	.	PUNCT
ftr-360	559	1	the	the	DET
ftr-360	559	2	doctrine	doctrine	NOUN
ftr-360	559	3	would	would	AUX
ftr-360	559	4	recognize	recognize	VERB
ftr-360	559	5	that	that	SCONJ
ftr-360	559	6	the	the	DET
ftr-360	559	7	desires	desire	NOUN
ftr-360	559	8	to	to	PART
ftr-360	559	9	achieve	achieve	VERB
ftr-360	559	10	justice	justice	NOUN
ftr-360	559	11	and	and	CCONJ
ftr-360	559	12	avoid	avoid	VERB
ftr-360	559	13	forfeitures	forfeiture	NOUN
ftr-360	559	14	,	,	PUNCT
ftr-360	559	15	which	which	PRON
ftr-360	559	16	motivated	motivate	VERB
ftr-360	559	17	the	the	DET
ftr-360	559	18	construction	construction	NOUN
ftr-360	559	19	of	of	ADP
ftr-360	559	20	the	the	DET
ftr-360	559	21	condition	condition	NOUN
ftr-360	559	22	for	for	ADP
ftr-360	559	23	the	the	DET
ftr-360	559	24	customer	customer	NOUN
ftr-360	559	25	’s	’s	PART
ftr-360	559	26	promise	promise	NOUN
ftr-360	559	27	to	to	PART
ftr-360	559	28	pay,130	pay,130	NOUN
ftr-360	559	29	would	would	AUX
ftr-360	559	30	not	not	PART
ftr-360	559	31	let	let	VERB
ftr-360	559	32	the	the	DET
ftr-360	559	33	customer	customer	NOUN
ftr-360	559	34	avoid	avoid	VERB
ftr-360	559	35	paying	pay	VERB
ftr-360	559	36	for	for	ADP
ftr-360	559	37	its	its	PRON
ftr-360	559	38	receipt	receipt	NOUN
ftr-360	559	39	of	of	ADP
ftr-360	559	40	services	service	NOUN
ftr-360	559	41	if	if	SCONJ
ftr-360	559	42	the	the	DET
ftr-360	559	43	corporation	corporation	NOUN
ftr-360	559	44	failed	fail	VERB
ftr-360	559	45	to	to	PART
ftr-360	559	46	send	send	VERB
ftr-360	559	47	an	an	DET
ftr-360	559	48	invoice.131	invoice.131	PROPN
ftr-360	559	49	the	the	DET
ftr-360	559	50	corporation	corporation	NOUN
ftr-360	559	51	’s	’s	PART
ftr-360	559	52	substantial	substantial	ADJ
ftr-360	559	53	compliance	compliance	NOUN
ftr-360	559	54	with	with	ADP
ftr-360	559	55	its	its	PRON
ftr-360	559	56	promises	promise	NOUN
ftr-360	559	57	would	would	AUX
ftr-360	559	58	result	result	VERB
ftr-360	559	59	in	in	ADP
ftr-360	559	60	the	the	DET
ftr-360	559	61	deemed	deemed	ADJ
ftr-360	559	62	satisfaction	satisfaction	NOUN
ftr-360	559	63	of	of	ADP
ftr-360	559	64	the	the	DET
ftr-360	559	65	condition	condition	NOUN
ftr-360	559	66	to	to	ADP
ftr-360	559	67	the	the	DET
ftr-360	559	68	customer	customer	NOUN
ftr-360	559	69	’s	’s	PART
ftr-360	559	70	promise	promise	NOUN
ftr-360	559	71	to	to	PART
ftr-360	559	72	pay	pay	VERB
ftr-360	559	73	.	.	PUNCT
ftr-360	560	1	accordingly	accordingly	ADV
ftr-360	560	2	,	,	PUNCT
ftr-360	560	3	the	the	DET
ftr-360	560	4	payment	payment	NOUN
ftr-360	560	5	would	would	AUX
ftr-360	560	6	become	become	VERB
ftr-360	560	7	unconditionally	unconditionally	ADV
ftr-360	560	8	due	due	ADJ
ftr-360	560	9	.	.	PUNCT
ftr-360	561	1	irrespective	irrespective	ADV
ftr-360	561	2	of	of	ADP
ftr-360	561	3	whether	whether	SCONJ
ftr-360	561	4	the	the	DET
ftr-360	561	5	act	act	NOUN
ftr-360	561	6	of	of	ADP
ftr-360	561	7	sending	send	VERB
ftr-360	561	8	an	an	DET
ftr-360	561	9	invoice	invoice	NOUN
ftr-360	561	10	appears	appear	VERB
ftr-360	561	11	“	"	PUNCT
ftr-360	561	12	ministerial	ministerial	ADJ
ftr-360	561	13	”	"	PUNCT
ftr-360	561	14	in	in	ADP
ftr-360	561	15	nature,132	nature,132	NOUN
ftr-360	561	16	the	the	DET
ftr-360	561	17	all	all	DET
ftr-360	561	18	events	event	NOUN
ftr-360	561	19	tests	test	NOUN
ftr-360	561	20	would	would	AUX
ftr-360	561	21	justifiably	justifiably	ADV
ftr-360	561	22	treat	treat	VERB
ftr-360	561	23	the	the	DET
ftr-360	561	24	rendering	rendering	NOUN
ftr-360	561	25	of	of	ADP
ftr-360	561	26	services	service	NOUN
ftr-360	561	27	as	as	ADP
ftr-360	561	28	fixing	fix	VERB
ftr-360	561	29	the	the	DET
ftr-360	561	30	corporation	corporation	NOUN
ftr-360	561	31	’s	’s	PART
ftr-360	561	32	right	right	ADJ
ftr-360	562	1	and	and	CCONJ
ftr-360	562	2	the	the	DET
ftr-360	562	3	customer	customer	NOUN
ftr-360	562	4	’s	’s	PART
ftr-360	562	5	liability	liability	NOUN
ftr-360	562	6	because	because	SCONJ
ftr-360	562	7	the	the	DET
ftr-360	562	8	occurrence	occurrence	NOUN
ftr-360	562	9	of	of	ADP
ftr-360	562	10	substantial	substantial	ADJ
ftr-360	562	11	performance	performance	NOUN
ftr-360	562	12	satisfied	satisfy	VERB
ftr-360	562	13	the	the	DET
ftr-360	562	14	condition	condition	NOUN
ftr-360	562	15	to	to	ADP
ftr-360	562	16	such	such	ADJ
ftr-360	562	17	right	right	NOUN
ftr-360	562	18	and	and	CCONJ
ftr-360	562	19	liability	liability	NOUN
ftr-360	562	20	.	.	PUNCT
ftr-360	563	1	an	an	DET
ftr-360	563	2	acknowledgement	acknowledgement	NOUN
ftr-360	563	3	of	of	ADP
ftr-360	563	4	this	this	DET
ftr-360	563	5	role	role	NOUN
ftr-360	563	6	for	for	ADP
ftr-360	563	7	substantial	substantial	ADJ
ftr-360	563	8	performance	performance	NOUN
ftr-360	563	9	would	would	AUX
ftr-360	563	10	appropriately	appropriately	ADV
ftr-360	563	11	recognize	recognize	VERB
ftr-360	563	12	that	that	SCONJ
ftr-360	563	13	the	the	DET
ftr-360	563	14	all	all	DET
ftr-360	563	15	events	event	NOUN
ftr-360	563	16	tests	test	NOUN
ftr-360	563	17	do	do	AUX
ftr-360	563	18	not	not	PART
ftr-360	563	19	ask	ask	VERB
ftr-360	563	20	if	if	SCONJ
ftr-360	563	21	all	all	DET
ftr-360	563	22	requirements	requirement	NOUN
ftr-360	563	23	in	in	ADP
ftr-360	563	24	a	a	DET
ftr-360	563	25	contract	contract	NOUN
ftr-360	563	26	have	have	AUX
ftr-360	563	27	been	be	AUX
ftr-360	563	28	fulfilled	fulfil	VERB
ftr-360	563	29	.	.	PUNCT
ftr-360	564	1	instead	instead	ADV
ftr-360	564	2	,	,	PUNCT
ftr-360	564	3	the	the	DET
ftr-360	564	4	tests	test	NOUN
ftr-360	564	5	more	more	ADV
ftr-360	564	6	narrowly	narrowly	ADV
ftr-360	564	7	focus	focus	VERB
ftr-360	564	8	on	on	ADP
ftr-360	564	9	whether	whether	SCONJ
ftr-360	564	10	all	all	DET
ftr-360	564	11	events	event	NOUN
ftr-360	564	12	have	have	AUX
ftr-360	564	13	occurred	occur	VERB
ftr-360	564	14	to	to	PART
ftr-360	564	15	fix	fix	VERB
ftr-360	564	16	a	a	DET
ftr-360	564	17	right	right	NOUN
ftr-360	564	18	or	or	CCONJ
ftr-360	564	19	liability.133	liability.133	ADJ
ftr-360	564	20	if	if	SCONJ
ftr-360	564	21	an	an	DET
ftr-360	564	22	event	event	NOUN
ftr-360	564	23	of	of	ADP
ftr-360	564	24	129	129	NUM
ftr-360	564	25	.	.	PUNCT
ftr-360	565	1	see	see	VERB
ftr-360	565	2	supra	supra	PROPN
ftr-360	565	3	note	note	PROPN
ftr-360	565	4	26	26	NUM
ftr-360	565	5	and	and	CCONJ
ftr-360	565	6	accompanying	accompany	VERB
ftr-360	565	7	text	text	NOUN
ftr-360	565	8	.	.	PUNCT
ftr-360	566	1	130	130	NUM
ftr-360	566	2	.	.	PUNCT
ftr-360	567	1	see	see	VERB
ftr-360	567	2	supra	supra	PROPN
ftr-360	567	3	notes	note	VERB
ftr-360	567	4	49	49	NUM
ftr-360	567	5	-	-	SYM
ftr-360	567	6	50	50	NUM
ftr-360	567	7	and	and	CCONJ
ftr-360	567	8	accompanying	accompany	VERB
ftr-360	567	9	text	text	NOUN
ftr-360	567	10	.	.	PUNCT
ftr-360	568	1	131	131	X
ftr-360	568	2	.	.	PUNCT
ftr-360	569	1	see	see	VERB
ftr-360	569	2	supra	supra	PROPN
ftr-360	569	3	notes	note	VERB
ftr-360	569	4	51	51	NUM
ftr-360	569	5	-	-	SYM
ftr-360	569	6	52	52	NUM
ftr-360	569	7	and	and	CCONJ
ftr-360	569	8	accompanying	accompany	VERB
ftr-360	569	9	text	text	NOUN
ftr-360	569	10	.	.	PUNCT
ftr-360	570	1	132	132	NUM
ftr-360	570	2	.	.	X
ftr-360	570	3	see	see	VERB
ftr-360	570	4	supra	supra	PROPN
ftr-360	570	5	note	note	PROPN
ftr-360	570	6	26	26	NUM
ftr-360	570	7	.	.	PUNCT
ftr-360	571	1	133	133	NUM
ftr-360	571	2	.	.	PUNCT
ftr-360	572	1	see	see	VERB
ftr-360	572	2	regs	reg	NOUN
ftr-360	572	3	.	.	PUNCT
ftr-360	573	1	§	§	PROPN
ftr-360	573	2	§	§	PROPN
ftr-360	573	3	1.451	1.451	NUM
ftr-360	573	4	-	-	SYM
ftr-360	573	5	1(a	1(a	NUM
ftr-360	573	6	)	)	PUNCT
ftr-360	573	7	(	(	PUNCT
ftr-360	573	8	“	"	PUNCT
ftr-360	573	9	under	under	ADP
ftr-360	573	10	an	an	DET
ftr-360	573	11	accrual	accrual	ADJ
ftr-360	573	12	method	method	NOUN
ftr-360	573	13	of	of	ADP
ftr-360	573	14	accounting	accounting	NOUN
ftr-360	573	15	,	,	PUNCT
ftr-360	573	16	income	income	NOUN
ftr-360	573	17	is	be	AUX
ftr-360	573	18	includible	includible	ADJ
ftr-360	573	19	in	in	ADP
ftr-360	573	20	gross	gross	ADJ
ftr-360	573	21	income	income	NOUN
ftr-360	573	22	when	when	SCONJ
ftr-360	573	23	all	all	DET
ftr-360	573	24	the	the	DET
ftr-360	573	25	events	event	NOUN
ftr-360	573	26	have	have	AUX
ftr-360	573	27	occurred	occur	VERB
ftr-360	573	28	which	which	PRON
ftr-360	573	29	fix	fix	VERB
ftr-360	573	30	the	the	DET
ftr-360	573	31	right	right	NOUN
ftr-360	573	32	to	to	PART
ftr-360	573	33	receive	receive	VERB
ftr-360	573	34	such	such	ADJ
ftr-360	573	35	income	income	NOUN
ftr-360	573	36	and	and	CCONJ
ftr-360	573	37	the	the	DET
ftr-360	573	38	amount	amount	NOUN
ftr-360	573	39	thereof	thereof	ADV
ftr-360	573	40	can	can	AUX
ftr-360	573	41	be	be	AUX
ftr-360	573	42	determined	determine	VERB
ftr-360	573	43	with	with	ADP
ftr-360	573	44	reasonable	reasonable	ADJ
ftr-360	573	45	accuracy	accuracy	NOUN
ftr-360	573	46	.	.	PUNCT
ftr-360	573	47	”	"	PUNCT
ftr-360	573	48	)	)	PUNCT
ftr-360	573	49	,	,	PUNCT
ftr-360	573	50	1.461	1.461	NUM
ftr-360	573	51	-	-	SYM
ftr-360	573	52	1(a)(2)(i	1(a)(2)(i	NUM
ftr-360	573	53	)	)	PUNCT
ftr-360	573	54	(	(	PUNCT
ftr-360	573	55	“	"	PUNCT
ftr-360	573	56	under	under	ADP
ftr-360	573	57	an	an	DET
ftr-360	573	58	accrual	accrual	ADJ
ftr-360	573	59	method	method	NOUN
ftr-360	573	60	of	of	ADP
ftr-360	573	61	accounting	accounting	NOUN
ftr-360	573	62	,	,	PUNCT
ftr-360	573	63	a	a	DET
ftr-360	573	64	liability	liability	NOUN
ftr-360	573	65	…	…	PUNCT
ftr-360	573	66	is	be	AUX
ftr-360	573	67	incurred	incur	VERB
ftr-360	573	68	…	…	PUNCT
ftr-360	573	69	in	in	ADP
ftr-360	573	70	the	the	DET
ftr-360	573	71	taxable	taxable	ADJ
ftr-360	573	72	year	year	NOUN
ftr-360	573	73	in	in	ADP
ftr-360	573	74	which	which	PRON
ftr-360	573	75	all	all	DET
ftr-360	573	76	the	the	DET
ftr-360	573	77	events	event	NOUN
ftr-360	573	78	have	have	AUX
ftr-360	573	79	occurred	occur	VERB
ftr-360	573	80	that	that	PRON
ftr-360	573	81	establish	establish	VERB
ftr-360	573	82	the	the	DET
ftr-360	573	83	fact	fact	NOUN
ftr-360	573	84	of	of	ADP
ftr-360	573	85	the	the	DET
ftr-360	573	86	liability	liability	NOUN
ftr-360	573	87	,	,	PUNCT
ftr-360	573	88	the	the	DET
ftr-360	573	89	amount	amount	NOUN
ftr-360	573	90	of	of	ADP
ftr-360	573	91	the	the	DET
ftr-360	573	92	liability	liability	NOUN
ftr-360	573	93	can	can	AUX
ftr-360	573	94	be	be	AUX
ftr-360	573	95	determined	determine	VERB
ftr-360	573	96	486	486	NUM
ftr-360	573	97	florida	florida	PROPN
ftr-360	573	98	tax	tax	NOUN
ftr-360	573	99	review	review	NOUN
ftr-360	574	1	[	[	X
ftr-360	574	2	vol	vol	NOUN
ftr-360	574	3	.	.	PUNCT
ftr-360	574	4	10:7	10:7	NUM
ftr-360	574	5	either	either	CCONJ
ftr-360	574	6	full	full	ADJ
ftr-360	574	7	or	or	CCONJ
ftr-360	574	8	substantial	substantial	ADJ
ftr-360	574	9	performance	performance	NOUN
ftr-360	574	10	satisfies	satisfy	VERB
ftr-360	574	11	a	a	DET
ftr-360	574	12	condition	condition	NOUN
ftr-360	574	13	to	to	ADP
ftr-360	574	14	a	a	DET
ftr-360	574	15	right	right	NOUN
ftr-360	574	16	or	or	CCONJ
ftr-360	574	17	liability	liability	NOUN
ftr-360	574	18	,	,	PUNCT
ftr-360	574	19	then	then	ADV
ftr-360	574	20	such	such	ADJ
ftr-360	574	21	right	right	NOUN
ftr-360	574	22	or	or	CCONJ
ftr-360	574	23	liability	liability	NOUN
ftr-360	574	24	becomes	becomes	AUX
ftr-360	574	25	fixed	fix	VERB
ftr-360	574	26	irrespective	irrespective	ADV
ftr-360	574	27	of	of	ADP
ftr-360	574	28	whether	whether	SCONJ
ftr-360	574	29	the	the	DET
ftr-360	574	30	contract	contract	NOUN
ftr-360	574	31	requires	require	VERB
ftr-360	574	32	either	either	DET
ftr-360	574	33	party	party	NOUN
ftr-360	574	34	to	to	PART
ftr-360	574	35	complete	complete	VERB
ftr-360	574	36	other	other	ADJ
ftr-360	574	37	performances	performance	NOUN
ftr-360	574	38	,	,	PUNCT
ftr-360	574	39	including	include	VERB
ftr-360	574	40	any	any	DET
ftr-360	574	41	ministerial	ministerial	ADJ
ftr-360	574	42	acts	act	NOUN
ftr-360	574	43	.	.	PUNCT
ftr-360	575	1	therefore	therefore	ADV
ftr-360	575	2	,	,	PUNCT
ftr-360	575	3	the	the	DET
ftr-360	575	4	substantial	substantial	ADJ
ftr-360	575	5	performance	performance	NOUN
ftr-360	575	6	doctrine	doctrine	NOUN
ftr-360	575	7	provides	provide	VERB
ftr-360	575	8	a	a	DET
ftr-360	575	9	strong	strong	ADJ
ftr-360	575	10	justification	justification	NOUN
ftr-360	575	11	for	for	ADP
ftr-360	575	12	a	a	DET
ftr-360	575	13	new	new	ADJ
ftr-360	575	14	and	and	CCONJ
ftr-360	575	15	different	different	ADJ
ftr-360	575	16	treatment	treatment	NOUN
ftr-360	575	17	of	of	ADP
ftr-360	575	18	ministerial	ministerial	ADJ
ftr-360	575	19	acts	act	NOUN
ftr-360	575	20	under	under	ADP
ftr-360	575	21	the	the	DET
ftr-360	575	22	all	all	DET
ftr-360	575	23	events	event	NOUN
ftr-360	575	24	tests	test	NOUN
ftr-360	575	25	.	.	PUNCT
ftr-360	576	1	unlike	unlike	ADP
ftr-360	576	2	cases	case	NOUN
ftr-360	576	3	and	and	CCONJ
ftr-360	576	4	rulings	ruling	NOUN
ftr-360	576	5	that	that	PRON
ftr-360	576	6	have	have	AUX
ftr-360	576	7	essentially	essentially	ADV
ftr-360	576	8	chosen	choose	VERB
ftr-360	576	9	to	to	ADP
ftr-360	576	10	disregard	disregard	NOUN
ftr-360	576	11	requirements	requirement	NOUN
ftr-360	576	12	to	to	PART
ftr-360	576	13	perform	perform	VERB
ftr-360	576	14	ministerial	ministerial	ADJ
ftr-360	576	15	acts	act	NOUN
ftr-360	576	16	in	in	ADP
ftr-360	576	17	applying	apply	VERB
ftr-360	576	18	the	the	DET
ftr-360	576	19	all	all	DET
ftr-360	576	20	events	event	NOUN
ftr-360	576	21	tests,134	tests,134	AUX
ftr-360	576	22	the	the	DET
ftr-360	576	23	doctrine	doctrine	NOUN
ftr-360	576	24	takes	take	VERB
ftr-360	576	25	into	into	ADP
ftr-360	576	26	account	account	NOUN
ftr-360	576	27	the	the	DET
ftr-360	576	28	ideas	idea	NOUN
ftr-360	576	29	that	that	SCONJ
ftr-360	576	30	:	:	PUNCT
ftr-360	576	31	(	(	PUNCT
ftr-360	576	32	1	1	X
ftr-360	576	33	)	)	PUNCT
ftr-360	576	34	parties	party	NOUN
ftr-360	576	35	exchange	exchange	VERB
ftr-360	576	36	multiple	multiple	ADJ
ftr-360	576	37	promises	promise	NOUN
ftr-360	576	38	to	to	PART
ftr-360	576	39	form	form	VERB
ftr-360	576	40	bilateral	bilateral	ADJ
ftr-360	576	41	contracts	contract	NOUN
ftr-360	576	42	,	,	PUNCT
ftr-360	576	43	(	(	PUNCT
ftr-360	576	44	2	2	X
ftr-360	576	45	)	)	PUNCT
ftr-360	576	46	the	the	DET
ftr-360	576	47	performance	performance	NOUN
ftr-360	576	48	of	of	ADP
ftr-360	576	49	certain	certain	ADJ
ftr-360	576	50	promises	promise	NOUN
ftr-360	576	51	might	might	AUX
ftr-360	576	52	act	act	VERB
ftr-360	576	53	as	as	ADP
ftr-360	576	54	constructive	constructive	ADJ
ftr-360	576	55	conditions	condition	NOUN
ftr-360	576	56	to	to	ADP
ftr-360	576	57	other	other	ADJ
ftr-360	576	58	promises	promise	NOUN
ftr-360	576	59	,	,	PUNCT
ftr-360	576	60	and	and	CCONJ
ftr-360	576	61	(	(	PUNCT
ftr-360	576	62	3	3	X
ftr-360	576	63	)	)	PUNCT
ftr-360	576	64	the	the	DET
ftr-360	576	65	occurrence	occurrence	NOUN
ftr-360	576	66	of	of	ADP
ftr-360	576	67	substantial	substantial	ADJ
ftr-360	576	68	performance	performance	NOUN
ftr-360	576	69	can	can	AUX
ftr-360	576	70	satisfy	satisfy	VERB
ftr-360	576	71	a	a	DET
ftr-360	576	72	constructive	constructive	ADJ
ftr-360	576	73	condition	condition	NOUN
ftr-360	576	74	to	to	PART
ftr-360	576	75	establish	establish	VERB
ftr-360	576	76	an	an	DET
ftr-360	576	77	unconditional	unconditional	ADJ
ftr-360	576	78	obligation	obligation	NOUN
ftr-360	576	79	under	under	ADP
ftr-360	576	80	a	a	DET
ftr-360	576	81	contract	contract	NOUN
ftr-360	576	82	.	.	PUNCT
ftr-360	577	1	the	the	DET
ftr-360	577	2	doctrine	doctrine	NOUN
ftr-360	577	3	thus	thus	ADV
ftr-360	577	4	articulates	articulate	VERB
ftr-360	577	5	a	a	DET
ftr-360	577	6	well	well	ADV
ftr-360	577	7	-	-	PUNCT
ftr-360	577	8	reasoned	reason	VERB
ftr-360	577	9	approach	approach	NOUN
ftr-360	577	10	for	for	ADP
ftr-360	577	11	addressing	address	VERB
ftr-360	577	12	contractual	contractual	ADJ
ftr-360	577	13	requirements	requirement	NOUN
ftr-360	577	14	to	to	PART
ftr-360	577	15	perform	perform	VERB
ftr-360	577	16	ministerial	ministerial	ADJ
ftr-360	577	17	acts	act	NOUN
ftr-360	577	18	.	.	PUNCT
ftr-360	578	1	the	the	DET
ftr-360	578	2	all	all	DET
ftr-360	578	3	events	event	NOUN
ftr-360	578	4	tests	test	NOUN
ftr-360	578	5	should	should	AUX
ftr-360	578	6	accordingly	accordingly	ADV
ftr-360	578	7	embrace	embrace	VERB
ftr-360	578	8	this	this	DET
ftr-360	578	9	approach	approach	NOUN
ftr-360	578	10	as	as	ADP
ftr-360	578	11	its	its	PRON
ftr-360	578	12	principled	principled	ADJ
ftr-360	578	13	explanation	explanation	NOUN
ftr-360	578	14	about	about	ADP
ftr-360	578	15	how	how	SCONJ
ftr-360	578	16	to	to	PART
ftr-360	578	17	account	account	VERB
ftr-360	578	18	for	for	ADP
ftr-360	578	19	ministerial	ministerial	ADJ
ftr-360	578	20	acts	act	NOUN
ftr-360	578	21	under	under	ADP
ftr-360	578	22	accrual	accrual	ADJ
ftr-360	578	23	methods	method	NOUN
ftr-360	578	24	of	of	ADP
ftr-360	578	25	accounting	accounting	NOUN
ftr-360	578	26	.	.	PUNCT
ftr-360	579	1	curiously	curiously	ADV
ftr-360	579	2	,	,	PUNCT
ftr-360	579	3	the	the	DET
ftr-360	579	4	service	service	NOUN
ftr-360	579	5	brought	bring	VERB
ftr-360	579	6	the	the	DET
ftr-360	579	7	doctrine	doctrine	NOUN
ftr-360	579	8	of	of	ADP
ftr-360	579	9	substantial	substantial	ADJ
ftr-360	579	10	performance	performance	NOUN
ftr-360	579	11	to	to	ADP
ftr-360	579	12	the	the	DET
ftr-360	579	13	forefront	forefront	NOUN
ftr-360	579	14	while	while	SCONJ
ftr-360	579	15	struggling	struggle	VERB
ftr-360	579	16	to	to	PART
ftr-360	579	17	resolve	resolve	VERB
ftr-360	579	18	whether	whether	SCONJ
ftr-360	579	19	it	it	PRON
ftr-360	579	20	should	should	AUX
ftr-360	579	21	classify	classify	VERB
ftr-360	579	22	submission	submission	NOUN
ftr-360	579	23	requirements	requirement	NOUN
ftr-360	579	24	under	under	ADP
ftr-360	579	25	cooperative	cooperative	ADJ
ftr-360	579	26	advertising	advertising	NOUN
ftr-360	579	27	agreements	agreement	NOUN
ftr-360	579	28	as	as	ADP
ftr-360	579	29	ministerial	ministerial	ADJ
ftr-360	579	30	acts	act	NOUN
ftr-360	579	31	.	.	PUNCT
ftr-360	580	1	in	in	ADP
ftr-360	580	2	recognizing	recognize	VERB
ftr-360	580	3	that	that	SCONJ
ftr-360	580	4	the	the	DET
ftr-360	580	5	terms	term	NOUN
ftr-360	580	6	of	of	ADP
ftr-360	580	7	a	a	DET
ftr-360	580	8	written	write	VERB
ftr-360	580	9	cooperative	cooperative	ADJ
ftr-360	580	10	advertising	advertising	NOUN
ftr-360	580	11	agreement	agreement	NOUN
ftr-360	580	12	would	would	AUX
ftr-360	580	13	determine	determine	VERB
ftr-360	580	14	a	a	DET
ftr-360	580	15	taxpayer	taxpayer	NOUN
ftr-360	580	16	’s	’s	PART
ftr-360	580	17	obligation	obligation	NOUN
ftr-360	580	18	to	to	PART
ftr-360	580	19	pay	pay	VERB
ftr-360	580	20	promotional	promotional	ADJ
ftr-360	580	21	allowances	allowance	NOUN
ftr-360	580	22	,	,	PUNCT
ftr-360	580	23	the	the	DET
ftr-360	580	24	service	service	NOUN
ftr-360	580	25	had	have	AUX
ftr-360	580	26	noted	note	VERB
ftr-360	580	27	that	that	SCONJ
ftr-360	580	28	documentation	documentation	NOUN
ftr-360	580	29	requirements	requirement	NOUN
ftr-360	580	30	could	could	AUX
ftr-360	580	31	operate	operate	VERB
ftr-360	580	32	as	as	ADP
ftr-360	580	33	conditions	condition	NOUN
ftr-360	580	34	to	to	PART
ftr-360	580	35	payment.135	payment.135	VERB
ftr-360	580	36	however	however	ADV
ftr-360	580	37	,	,	PUNCT
ftr-360	580	38	in	in	ADP
ftr-360	580	39	accordance	accordance	NOUN
ftr-360	580	40	with	with	ADP
ftr-360	580	41	case	case	NOUN
ftr-360	580	42	law	law	NOUN
ftr-360	580	43	and	and	CCONJ
ftr-360	580	44	administrative	administrative	ADJ
ftr-360	580	45	rulings	ruling	NOUN
ftr-360	580	46	dealing	deal	VERB
ftr-360	580	47	with	with	ADP
ftr-360	580	48	documentation	documentation	NOUN
ftr-360	580	49	requirements	requirement	NOUN
ftr-360	580	50	,	,	PUNCT
ftr-360	580	51	the	the	DET
ftr-360	580	52	service	service	NOUN
ftr-360	580	53	acknowledged	acknowledge	VERB
ftr-360	580	54	at	at	ADP
ftr-360	580	55	one	one	NUM
ftr-360	580	56	point	point	NOUN
ftr-360	580	57	that	that	SCONJ
ftr-360	580	58	“	"	PUNCT
ftr-360	580	59	the	the	DET
ftr-360	580	60	all	all	DET
ftr-360	580	61	events	event	NOUN
ftr-360	580	62	test	test	NOUN
ftr-360	580	63	was	be	AUX
ftr-360	580	64	met	meet	VERB
ftr-360	580	65	when	when	SCONJ
ftr-360	580	66	substantial	substantial	ADJ
ftr-360	580	67	performance	performance	NOUN
ftr-360	580	68	required	require	VERB
ftr-360	580	69	under	under	ADP
ftr-360	580	70	the	the	DET
ftr-360	580	71	contract	contract	NOUN
ftr-360	580	72	had	have	AUX
ftr-360	580	73	occurred	occur	VERB
ftr-360	580	74	,	,	PUNCT
ftr-360	580	75	notwithstanding	notwithstanding	ADP
ftr-360	580	76	the	the	DET
ftr-360	580	77	requirement	requirement	NOUN
ftr-360	580	78	for	for	ADP
ftr-360	580	79	documentation	documentation	NOUN
ftr-360	580	80	.	.	PUNCT
ftr-360	580	81	”136	”136	PUNCT
ftr-360	581	1	the	the	DET
ftr-360	581	2	service	service	NOUN
ftr-360	581	3	thereby	thereby	ADV
ftr-360	581	4	reasoned	reason	VERB
ftr-360	581	5	—	—	PUNCT
ftr-360	581	6	at	at	ADP
ftr-360	581	7	least	least	ADJ
ftr-360	581	8	during	during	ADP
ftr-360	581	9	the	the	DET
ftr-360	581	10	early	early	ADJ
ftr-360	581	11	part	part	NOUN
ftr-360	581	12	of	of	ADP
ftr-360	581	13	its	its	PRON
ftr-360	581	14	struggle	struggle	NOUN
ftr-360	581	15	to	to	PART
ftr-360	581	16	resolve	resolve	VERB
ftr-360	581	17	how	how	SCONJ
ftr-360	581	18	to	to	PART
ftr-360	581	19	treat	treat	VERB
ftr-360	581	20	payments	payment	NOUN
ftr-360	581	21	under	under	ADP
ftr-360	581	22	cooperative	cooperative	ADJ
ftr-360	581	23	advertising	advertising	NOUN
ftr-360	581	24	agreements	agreement	NOUN
ftr-360	581	25	—	—	PUNCT
ftr-360	581	26	that	that	SCONJ
ftr-360	581	27	the	the	DET
ftr-360	581	28	liability	liability	NOUN
ftr-360	581	29	became	became	AUX
ftr-360	581	30	fixed	fix	VERB
ftr-360	581	31	for	for	ADP
ftr-360	581	32	tax	tax	NOUN
ftr-360	581	33	purposes	purpose	NOUN
ftr-360	581	34	upon	upon	SCONJ
ftr-360	581	35	substantial	substantial	ADJ
ftr-360	581	36	performance	performance	NOUN
ftr-360	581	37	and	and	CCONJ
ftr-360	581	38	that	that	SCONJ
ftr-360	581	39	the	the	DET
ftr-360	581	40	submission	submission	NOUN
ftr-360	581	41	requirements	requirement	NOUN
ftr-360	581	42	were	be	AUX
ftr-360	581	43	properly	properly	ADV
ftr-360	581	44	disregarded	disregard	VERB
ftr-360	581	45	as	as	ADP
ftr-360	581	46	ministerial	ministerial	ADJ
ftr-360	581	47	acts	act	NOUN
ftr-360	581	48	under	under	ADP
ftr-360	581	49	the	the	DET
ftr-360	581	50	agreements.137	agreements.137	NOUN
ftr-360	581	51	with	with	ADP
ftr-360	581	52	reasonable	reasonable	ADJ
ftr-360	581	53	accuracy	accuracy	NOUN
ftr-360	581	54	,	,	PUNCT
ftr-360	581	55	and	and	CCONJ
ftr-360	581	56	economic	economic	ADJ
ftr-360	581	57	performance	performance	NOUN
ftr-360	581	58	has	have	AUX
ftr-360	581	59	occurred	occur	VERB
ftr-360	581	60	with	with	ADP
ftr-360	581	61	respect	respect	NOUN
ftr-360	581	62	to	to	ADP
ftr-360	581	63	the	the	DET
ftr-360	581	64	liability	liability	NOUN
ftr-360	581	65	.	.	PUNCT
ftr-360	581	66	”	"	PUNCT
ftr-360	581	67	)	)	PUNCT
ftr-360	581	68	.	.	PUNCT
ftr-360	582	1	134	134	NUM
ftr-360	582	2	.	.	PUNCT
ftr-360	583	1	see	see	VERB
ftr-360	583	2	supra	supra	PROPN
ftr-360	583	3	part	part	PROPN
ftr-360	583	4	iii.a	iii.a	PROPN
ftr-360	583	5	.	.	PROPN
ftr-360	583	6	135	135	NUM
ftr-360	583	7	.	.	PUNCT
ftr-360	584	1	see	see	VERB
ftr-360	584	2	irs	irs	PROPN
ftr-360	584	3	tech	tech	NOUN
ftr-360	584	4	.	.	PUNCT
ftr-360	585	1	adv	adv	PROPN
ftr-360	585	2	.	.	PUNCT
ftr-360	585	3	mem	mem	PROPN
ftr-360	585	4	.	.	PUNCT
ftr-360	586	1	92	92	NUM
ftr-360	586	2	-	-	PUNCT
ftr-360	586	3	04	04	NUM
ftr-360	586	4	-	-	PUNCT
ftr-360	586	5	003	003	NUM
ftr-360	586	6	(	(	PUNCT
ftr-360	586	7	oct	oct	PROPN
ftr-360	586	8	.	.	PROPN
ftr-360	586	9	2	2	NUM
ftr-360	586	10	,	,	PUNCT
ftr-360	586	11	1991	1991	NUM
ftr-360	586	12	)	)	PUNCT
ftr-360	586	13	,	,	PUNCT
ftr-360	586	14	reconsidered	reconsider	VERB
ftr-360	586	15	in	in	ADP
ftr-360	586	16	irs	irs	PROPN
ftr-360	586	17	tech	tech	NOUN
ftr-360	586	18	.	.	PUNCT
ftr-360	587	1	adv	adv	PROPN
ftr-360	587	2	.	.	PUNCT
ftr-360	587	3	mem	mem	PROPN
ftr-360	587	4	.	.	PUNCT
ftr-360	588	1	93	93	NUM
ftr-360	588	2	-	-	SYM
ftr-360	588	3	43	43	NUM
ftr-360	588	4	-	-	PUNCT
ftr-360	588	5	006	006	NUM
ftr-360	588	6	(	(	PUNCT
ftr-360	588	7	july	july	PROPN
ftr-360	588	8	13	13	NUM
ftr-360	588	9	,	,	PUNCT
ftr-360	588	10	1993	1993	NUM
ftr-360	588	11	)	)	PUNCT
ftr-360	589	1	(	(	PUNCT
ftr-360	589	2	finding	find	VERB
ftr-360	589	3	that	that	SCONJ
ftr-360	589	4	a	a	DET
ftr-360	589	5	liability	liability	NOUN
ftr-360	589	6	did	do	AUX
ftr-360	589	7	not	not	PART
ftr-360	589	8	become	become	AUX
ftr-360	589	9	fixed	fix	VERB
ftr-360	589	10	prior	prior	ADV
ftr-360	589	11	to	to	ADP
ftr-360	589	12	full	full	ADJ
ftr-360	589	13	compliance	compliance	NOUN
ftr-360	589	14	with	with	ADP
ftr-360	589	15	documentation	documentation	NOUN
ftr-360	589	16	requirements	requirement	NOUN
ftr-360	589	17	)	)	PUNCT
ftr-360	589	18	.	.	PUNCT
ftr-360	590	1	136	136	NUM
ftr-360	590	2	.	.	PUNCT
ftr-360	591	1	i	i	PRON
ftr-360	591	2	d.	d.	PROPN
ftr-360	591	3	(	(	PUNCT
ftr-360	591	4	citing	cite	VERB
ftr-360	591	5	continental	continental	ADJ
ftr-360	591	6	tie	tie	NOUN
ftr-360	591	7	&	&	CCONJ
ftr-360	591	8	lumber	lumber	PROPN
ftr-360	591	9	co.	co.	PROPN
ftr-360	591	10	v.	v.	ADP
ftr-360	591	11	united	united	PROPN
ftr-360	591	12	states	states	PROPN
ftr-360	591	13	,	,	PUNCT
ftr-360	591	14	286	286	NUM
ftr-360	591	15	u.s	u.s	PROPN
ftr-360	591	16	.	.	PROPN
ftr-360	591	17	290	290	NUM
ftr-360	591	18	(	(	PUNCT
ftr-360	591	19	1932	1932	NUM
ftr-360	591	20	)	)	PUNCT
ftr-360	591	21	,	,	PUNCT
ftr-360	591	22	and	and	CCONJ
ftr-360	591	23	dally	dally	ADV
ftr-360	591	24	v.	v.	PRON
ftr-360	591	25	commissioner	commissioner	NOUN
ftr-360	591	26	,	,	PUNCT
ftr-360	591	27	227	227	NUM
ftr-360	591	28	f.2d	f.2d	SYM
ftr-360	591	29	724	724	NUM
ftr-360	591	30	(	(	PUNCT
ftr-360	591	31	9th	9th	ADJ
ftr-360	591	32	cir	cir	NOUN
ftr-360	591	33	.	.	PUNCT
ftr-360	591	34	1955	1955	NUM
ftr-360	591	35	)	)	PUNCT
ftr-360	591	36	)	)	PUNCT
ftr-360	591	37	.	.	PUNCT
ftr-360	592	1	137	137	NUM
ftr-360	592	2	.	.	PUNCT
ftr-360	593	1	see	see	VERB
ftr-360	593	2	i	i	PROPN
ftr-360	593	3	d	d	PROPN
ftr-360	593	4	;	;	PUNCT
ftr-360	593	5	irs	irs	PROPN
ftr-360	593	6	tech	tech	NOUN
ftr-360	593	7	.	.	PUNCT
ftr-360	594	1	adv	adv	PROPN
ftr-360	594	2	.	.	PUNCT
ftr-360	594	3	mem	mem	PROPN
ftr-360	594	4	.	.	PROPN
ftr-360	594	5	91	91	NUM
ftr-360	594	6	-	-	SYM
ftr-360	594	7	43	43	NUM
ftr-360	594	8	-	-	PUNCT
ftr-360	594	9	083	083	NUM
ftr-360	594	10	(	(	PUNCT
ftr-360	594	11	aug	aug	PROPN
ftr-360	594	12	.	.	PROPN
ftr-360	594	13	1	1	NUM
ftr-360	594	14	,	,	PUNCT
ftr-360	594	15	1991	1991	NUM
ftr-360	594	16	)	)	PUNCT
ftr-360	594	17	.	.	PUNCT
ftr-360	595	1	2010	2010	NUM
ftr-360	595	2	]	]	PUNCT
ftr-360	595	3	just	just	ADV
ftr-360	595	4	enough	enough	ADV
ftr-360	595	5	:	:	PUNCT
ftr-360	595	6	substantial	substantial	ADJ
ftr-360	595	7	performance	performance	NOUN
ftr-360	595	8	,	,	PUNCT
ftr-360	595	9	ministerial	ministerial	ADJ
ftr-360	595	10	acts	act	VERB
ftr-360	595	11	487	487	NUM
ftr-360	595	12	the	the	DET
ftr-360	595	13	service	service	NOUN
ftr-360	595	14	clearly	clearly	ADV
ftr-360	595	15	contemplated	contemplate	VERB
ftr-360	595	16	that	that	SCONJ
ftr-360	595	17	substantial	substantial	ADJ
ftr-360	595	18	performance	performance	NOUN
ftr-360	595	19	,	,	PUNCT
ftr-360	595	20	as	as	SCONJ
ftr-360	595	21	determined	determine	VERB
ftr-360	595	22	under	under	ADP
ftr-360	595	23	contract	contract	NOUN
ftr-360	595	24	law	law	NOUN
ftr-360	595	25	,	,	PUNCT
ftr-360	595	26	played	play	VERB
ftr-360	595	27	a	a	DET
ftr-360	595	28	critical	critical	ADJ
ftr-360	595	29	role	role	NOUN
ftr-360	595	30	in	in	ADP
ftr-360	595	31	determining	determine	VERB
ftr-360	595	32	ministerial	ministerial	ADJ
ftr-360	595	33	acts	act	NOUN
ftr-360	595	34	for	for	ADP
ftr-360	595	35	tax	tax	NOUN
ftr-360	595	36	purposes	purpose	NOUN
ftr-360	595	37	.	.	PUNCT
ftr-360	596	1	the	the	DET
ftr-360	596	2	service	service	NOUN
ftr-360	596	3	specifically	specifically	ADV
ftr-360	596	4	acknowledged	acknowledge	VERB
ftr-360	596	5	that	that	SCONJ
ftr-360	596	6	slight	slight	ADJ
ftr-360	596	7	nonperformance	nonperformance	NOUN
ftr-360	596	8	,	,	PUNCT
ftr-360	596	9	such	such	ADJ
ftr-360	596	10	as	as	ADP
ftr-360	596	11	noncompliance	noncompliance	NOUN
ftr-360	596	12	with	with	ADP
ftr-360	596	13	a	a	DET
ftr-360	596	14	requirement	requirement	NOUN
ftr-360	596	15	to	to	PART
ftr-360	596	16	submit	submit	VERB
ftr-360	596	17	documentation	documentation	NOUN
ftr-360	596	18	,	,	PUNCT
ftr-360	596	19	would	would	AUX
ftr-360	596	20	not	not	PART
ftr-360	596	21	bar	bar	VERB
ftr-360	596	22	legal	legal	ADJ
ftr-360	596	23	recovery	recovery	NOUN
ftr-360	596	24	by	by	ADP
ftr-360	596	25	a	a	DET
ftr-360	596	26	person	person	NOUN
ftr-360	596	27	who	who	PRON
ftr-360	596	28	had	have	AUX
ftr-360	596	29	substantially	substantially	ADV
ftr-360	596	30	complied	comply	VERB
ftr-360	596	31	with	with	ADP
ftr-360	596	32	the	the	DET
ftr-360	596	33	terms	term	NOUN
ftr-360	596	34	of	of	ADP
ftr-360	596	35	a	a	DET
ftr-360	596	36	contract.138	contract.138	PROPN
ftr-360	596	37	for	for	ADP
ftr-360	596	38	purposes	purpose	NOUN
ftr-360	596	39	of	of	ADP
ftr-360	596	40	determining	determine	VERB
ftr-360	596	41	substantial	substantial	ADJ
ftr-360	596	42	performance	performance	NOUN
ftr-360	596	43	in	in	ADP
ftr-360	596	44	accordance	accordance	NOUN
ftr-360	596	45	with	with	ADP
ftr-360	596	46	the	the	DET
ftr-360	596	47	“	"	PUNCT
ftr-360	596	48	spirit	spirit	NOUN
ftr-360	596	49	”	"	PUNCT
ftr-360	596	50	of	of	ADP
ftr-360	596	51	a	a	DET
ftr-360	596	52	cooperative	cooperative	ADJ
ftr-360	596	53	advertising	advertising	NOUN
ftr-360	596	54	agreement	agreement	NOUN
ftr-360	596	55	,	,	PUNCT
ftr-360	596	56	the	the	DET
ftr-360	596	57	service	service	NOUN
ftr-360	596	58	recognized	recognize	VERB
ftr-360	596	59	that	that	SCONJ
ftr-360	596	60	a	a	DET
ftr-360	596	61	taxpayer	taxpayer	NOUN
ftr-360	596	62	would	would	AUX
ftr-360	596	63	bargain	bargain	VERB
ftr-360	596	64	to	to	PART
ftr-360	596	65	receive	receive	VERB
ftr-360	596	66	the	the	DET
ftr-360	596	67	performance	performance	NOUN
ftr-360	596	68	of	of	ADP
ftr-360	596	69	promotional	promotional	ADJ
ftr-360	596	70	services	service	NOUN
ftr-360	596	71	rather	rather	ADV
ftr-360	596	72	than	than	ADP
ftr-360	596	73	to	to	PART
ftr-360	596	74	receive	receive	VERB
ftr-360	596	75	the	the	DET
ftr-360	596	76	verification	verification	NOUN
ftr-360	596	77	of	of	ADP
ftr-360	596	78	performance.139	performance.139	PRON
ftr-360	596	79	accordingly	accordingly	ADV
ftr-360	596	80	,	,	PUNCT
ftr-360	596	81	the	the	DET
ftr-360	596	82	service	service	NOUN
ftr-360	596	83	found	find	VERB
ftr-360	596	84	that	that	SCONJ
ftr-360	596	85	the	the	DET
ftr-360	596	86	performance	performance	NOUN
ftr-360	596	87	of	of	ADP
ftr-360	596	88	the	the	DET
ftr-360	596	89	services	service	NOUN
ftr-360	596	90	would	would	AUX
ftr-360	596	91	establish	establish	VERB
ftr-360	596	92	the	the	DET
ftr-360	596	93	taxpayer	taxpayer	NOUN
ftr-360	596	94	’s	’s	PART
ftr-360	596	95	contractual	contractual	ADJ
ftr-360	596	96	obligation	obligation	NOUN
ftr-360	596	97	to	to	PART
ftr-360	596	98	pay	pay	VERB
ftr-360	596	99	despite	despite	SCONJ
ftr-360	596	100	any	any	DET
ftr-360	596	101	failure	failure	NOUN
ftr-360	596	102	to	to	PART
ftr-360	596	103	submit	submit	VERB
ftr-360	596	104	the	the	DET
ftr-360	596	105	documentation	documentation	NOUN
ftr-360	596	106	that	that	PRON
ftr-360	596	107	could	could	AUX
ftr-360	596	108	verify	verify	VERB
ftr-360	596	109	such	such	ADJ
ftr-360	596	110	performance.140	performance.140	ADJ
ftr-360	596	111	the	the	DET
ftr-360	596	112	service	service	NOUN
ftr-360	596	113	thereby	thereby	ADV
ftr-360	596	114	effectively	effectively	ADV
ftr-360	596	115	equated	equate	VERB
ftr-360	596	116	a	a	DET
ftr-360	596	117	liability	liability	NOUN
ftr-360	596	118	established	establish	VERB
ftr-360	596	119	,	,	PUNCT
ftr-360	596	120	as	as	ADP
ftr-360	596	121	a	a	DET
ftr-360	596	122	matter	matter	NOUN
ftr-360	596	123	of	of	ADP
ftr-360	596	124	law	law	NOUN
ftr-360	596	125	,	,	PUNCT
ftr-360	596	126	through	through	ADP
ftr-360	596	127	substantial	substantial	ADJ
ftr-360	596	128	performance	performance	NOUN
ftr-360	596	129	to	to	ADP
ftr-360	596	130	a	a	DET
ftr-360	596	131	liability	liability	NOUN
ftr-360	596	132	considered	consider	VERB
ftr-360	596	133	fixed	fix	VERB
ftr-360	596	134	for	for	ADP
ftr-360	596	135	purposes	purpose	NOUN
ftr-360	596	136	of	of	ADP
ftr-360	596	137	the	the	DET
ftr-360	596	138	all	all	DET
ftr-360	596	139	events	event	NOUN
ftr-360	596	140	test.141	test.141	VERB
ftr-360	596	141	under	under	ADP
ftr-360	596	142	that	that	DET
ftr-360	596	143	reasoning	reasoning	NOUN
ftr-360	596	144	,	,	PUNCT
ftr-360	596	145	the	the	DET
ftr-360	596	146	obligation	obligation	NOUN
ftr-360	596	147	to	to	PART
ftr-360	596	148	pay	pay	VERB
ftr-360	596	149	was	be	AUX
ftr-360	596	150	constructively	constructively	ADV
ftr-360	596	151	conditioned	condition	VERB
ftr-360	596	152	on	on	ADP
ftr-360	596	153	the	the	DET
ftr-360	596	154	rendering	rendering	NOUN
ftr-360	596	155	of	of	ADP
ftr-360	596	156	services	service	NOUN
ftr-360	596	157	and	and	CCONJ
ftr-360	596	158	submission	submission	NOUN
ftr-360	596	159	of	of	ADP
ftr-360	596	160	documentation	documentation	NOUN
ftr-360	596	161	.	.	PUNCT
ftr-360	597	1	such	such	ADJ
ftr-360	597	2	payment	payment	NOUN
ftr-360	597	3	then	then	ADV
ftr-360	597	4	became	become	VERB
ftr-360	597	5	due	due	ADJ
ftr-360	597	6	upon	upon	SCONJ
ftr-360	597	7	the	the	DET
ftr-360	597	8	occurrence	occurrence	NOUN
ftr-360	597	9	of	of	ADP
ftr-360	597	10	substantial	substantial	ADJ
ftr-360	597	11	performance	performance	NOUN
ftr-360	597	12	—	—	PUNCT
ftr-360	597	13	when	when	SCONJ
ftr-360	597	14	the	the	DET
ftr-360	597	15	advertising	advertising	NOUN
ftr-360	597	16	was	be	AUX
ftr-360	597	17	performed	perform	VERB
ftr-360	597	18	—	—	PUNCT
ftr-360	597	19	because	because	SCONJ
ftr-360	597	20	the	the	DET
ftr-360	597	21	lack	lack	NOUN
ftr-360	597	22	of	of	ADP
ftr-360	597	23	documentation	documentation	NOUN
ftr-360	597	24	did	do	AUX
ftr-360	597	25	not	not	PART
ftr-360	597	26	represent	represent	VERB
ftr-360	597	27	a	a	DET
ftr-360	597	28	material	material	ADJ
ftr-360	597	29	failure	failure	NOUN
ftr-360	597	30	of	of	ADP
ftr-360	597	31	performance	performance	NOUN
ftr-360	597	32	,	,	PUNCT
ftr-360	597	33	and	and	CCONJ
ftr-360	597	34	only	only	ADV
ftr-360	597	35	a	a	DET
ftr-360	597	36	material	material	ADJ
ftr-360	597	37	failure	failure	NOUN
ftr-360	597	38	could	could	AUX
ftr-360	597	39	have	have	AUX
ftr-360	597	40	excused	excuse	VERB
ftr-360	597	41	noncompliance	noncompliance	NOUN
ftr-360	597	42	with	with	ADP
ftr-360	597	43	the	the	DET
ftr-360	597	44	promise	promise	NOUN
ftr-360	597	45	to	to	PART
ftr-360	597	46	pay	pay	VERB
ftr-360	597	47	.	.	PUNCT
ftr-360	598	1	the	the	DET
ftr-360	598	2	service	service	NOUN
ftr-360	598	3	further	far	ADV
ftr-360	598	4	used	use	VERB
ftr-360	598	5	the	the	DET
ftr-360	598	6	substantial	substantial	ADJ
ftr-360	598	7	performance	performance	NOUN
ftr-360	598	8	doctrine	doctrine	NOUN
ftr-360	598	9	to	to	PART
ftr-360	598	10	explain	explain	VERB
ftr-360	598	11	and	and	CCONJ
ftr-360	598	12	differentiate	differentiate	VERB
ftr-360	598	13	a	a	DET
ftr-360	598	14	conclusion	conclusion	NOUN
ftr-360	598	15	stated	state	VERB
ftr-360	598	16	in	in	ADP
ftr-360	598	17	a	a	DET
ftr-360	598	18	footnote	footnote	NOUN
ftr-360	598	19	of	of	ADP
ftr-360	598	20	general	general	ADJ
ftr-360	598	21	dynamics	dynamic	NOUN
ftr-360	598	22	and	and	CCONJ
ftr-360	598	23	its	its	PRON
ftr-360	598	24	impact	impact	NOUN
ftr-360	598	25	on	on	ADP
ftr-360	598	26	the	the	DET
ftr-360	598	27	all	all	DET
ftr-360	598	28	events	event	NOUN
ftr-360	598	29	tests	test	NOUN
ftr-360	598	30	.	.	PUNCT
ftr-360	599	1	in	in	ADP
ftr-360	599	2	characterizing	characterize	VERB
ftr-360	599	3	the	the	DET
ftr-360	599	4	filing	filing	NOUN
ftr-360	599	5	of	of	ADP
ftr-360	599	6	a	a	DET
ftr-360	599	7	claim	claim	NOUN
ftr-360	599	8	as	as	ADP
ftr-360	599	9	a	a	DET
ftr-360	599	10	condition	condition	NOUN
ftr-360	599	11	precedent	precedent	NOUN
ftr-360	599	12	,	,	PUNCT
ftr-360	599	13	the	the	DET
ftr-360	599	14	supreme	supreme	PROPN
ftr-360	599	15	court	court	PROPN
ftr-360	599	16	had	have	VERB
ftr-360	599	17	“	"	PUNCT
ftr-360	599	18	conclude[d	conclude[d	X
ftr-360	599	19	]	]	PUNCT
ftr-360	599	20	that	that	SCONJ
ftr-360	599	21	,	,	PUNCT
ftr-360	599	22	as	as	ADP
ftr-360	599	23	a	a	DET
ftr-360	599	24	matter	matter	NOUN
ftr-360	599	25	of	of	ADP
ftr-360	599	26	law	law	NOUN
ftr-360	599	27	,	,	PUNCT
ftr-360	599	28	the	the	DET
ftr-360	599	29	filing	filing	NOUN
ftr-360	599	30	of	of	ADP
ftr-360	599	31	a	a	DET
ftr-360	599	32	claim	claim	NOUN
ftr-360	599	33	was	be	AUX
ftr-360	599	34	necessary	necessary	ADJ
ftr-360	599	35	to	to	PART
ftr-360	599	36	create	create	VERB
ftr-360	599	37	liability	liability	NOUN
ftr-360	599	38	.	.	PUNCT
ftr-360	600	1	”142	”142	NOUN
ftr-360	600	2	the	the	DET
ftr-360	600	3	court	court	NOUN
ftr-360	600	4	,	,	PUNCT
ftr-360	600	5	however	however	ADV
ftr-360	600	6	,	,	PUNCT
ftr-360	600	7	never	never	ADV
ftr-360	600	8	explained	explain	VERB
ftr-360	600	9	the	the	DET
ftr-360	600	10	rationale	rationale	NOUN
ftr-360	600	11	for	for	ADP
ftr-360	600	12	its	its	PRON
ftr-360	600	13	conclusion	conclusion	NOUN
ftr-360	600	14	.	.	PUNCT
ftr-360	601	1	given	give	VERB
ftr-360	601	2	that	that	SCONJ
ftr-360	601	3	the	the	DET
ftr-360	601	4	court	court	NOUN
ftr-360	601	5	stated	state	VERB
ftr-360	601	6	its	its	PRON
ftr-360	601	7	conclusion	conclusion	NOUN
ftr-360	601	8	in	in	ADP
ftr-360	601	9	contrast	contrast	NOUN
ftr-360	601	10	to	to	ADP
ftr-360	601	11	the	the	DET
ftr-360	601	12	factual	factual	ADJ
ftr-360	601	13	findings	finding	NOUN
ftr-360	601	14	of	of	ADP
ftr-360	601	15	the	the	DET
ftr-360	601	16	lower	low	ADJ
ftr-360	601	17	court143	court143	NOUN
ftr-360	601	18	and	and	CCONJ
ftr-360	601	19	in	in	ADP
ftr-360	601	20	light	light	NOUN
ftr-360	601	21	of	of	ADP
ftr-360	601	22	the	the	DET
ftr-360	601	23	undisputed	undisputed	ADJ
ftr-360	601	24	fact	fact	NOUN
ftr-360	601	25	that	that	SCONJ
ftr-360	601	26	a	a	DET
ftr-360	601	27	claim	claim	NOUN
ftr-360	601	28	had	have	AUX
ftr-360	601	29	not	not	PART
ftr-360	601	30	been	be	AUX
ftr-360	601	31	138	138	NUM
ftr-360	601	32	.	.	PUNCT
ftr-360	602	1	see	see	VERB
ftr-360	602	2	irs	irs	PROPN
ftr-360	602	3	tech	tech	NOUN
ftr-360	602	4	.	.	PUNCT
ftr-360	603	1	adv	adv	PROPN
ftr-360	603	2	.	.	PUNCT
ftr-360	603	3	mem	mem	PROPN
ftr-360	603	4	.	.	PUNCT
ftr-360	604	1	92	92	NUM
ftr-360	604	2	-	-	PUNCT
ftr-360	604	3	04	04	NUM
ftr-360	604	4	-	-	PUNCT
ftr-360	604	5	003	003	NUM
ftr-360	604	6	(	(	PUNCT
ftr-360	604	7	oct	oct	PROPN
ftr-360	604	8	.	.	PROPN
ftr-360	604	9	2	2	NUM
ftr-360	604	10	,	,	PUNCT
ftr-360	604	11	1991	1991	NUM
ftr-360	604	12	)	)	PUNCT
ftr-360	605	1	(	(	PUNCT
ftr-360	605	2	citing	cite	VERB
ftr-360	605	3	woodruff	woodruff	PROPN
ftr-360	605	4	v.	v.	PROPN
ftr-360	605	5	hough	hough	PROPN
ftr-360	605	6	,	,	PUNCT
ftr-360	605	7	91	91	NUM
ftr-360	605	8	u.s	u.s	PROPN
ftr-360	605	9	.	.	PROPN
ftr-360	605	10	596	596	NUM
ftr-360	605	11	,	,	PUNCT
ftr-360	605	12	602	602	NUM
ftr-360	605	13	(	(	PUNCT
ftr-360	605	14	1875	1875	NUM
ftr-360	605	15	)	)	PUNCT
ftr-360	605	16	,	,	PUNCT
ftr-360	605	17	which	which	PRON
ftr-360	605	18	had	have	AUX
ftr-360	605	19	accepted	accept	VERB
ftr-360	605	20	jury	jury	NOUN
ftr-360	605	21	instructions	instruction	NOUN
ftr-360	605	22	that	that	PRON
ftr-360	605	23	described	describe	VERB
ftr-360	605	24	how	how	SCONJ
ftr-360	605	25	parties	party	NOUN
ftr-360	605	26	were	be	AUX
ftr-360	605	27	not	not	PART
ftr-360	605	28	entitled	entitle	VERB
ftr-360	605	29	to	to	PART
ftr-360	605	30	recover	recover	VERB
ftr-360	605	31	under	under	ADP
ftr-360	605	32	a	a	DET
ftr-360	605	33	contract	contract	NOUN
ftr-360	605	34	unless	unless	SCONJ
ftr-360	605	35	they	they	PRON
ftr-360	605	36	“	"	PUNCT
ftr-360	605	37	had	have	AUX
ftr-360	605	38	complied	comply	VERB
ftr-360	605	39	substantially	substantially	ADV
ftr-360	605	40	with	with	ADP
ftr-360	605	41	[	[	PUNCT
ftr-360	605	42	the	the	DET
ftr-360	605	43	contract	contract	NOUN
ftr-360	605	44	’s	’s	PART
ftr-360	605	45	]	]	PUNCT
ftr-360	605	46	specifications	specification	NOUN
ftr-360	605	47	”	"	PUNCT
ftr-360	605	48	)	)	PUNCT
ftr-360	605	49	.	.	PUNCT
ftr-360	606	1	139	139	NUM
ftr-360	606	2	.	.	PUNCT
ftr-360	607	1	see	see	VERB
ftr-360	607	2	i	i	PRON
ftr-360	607	3	d.	d.	PROPN
ftr-360	607	4	140	140	NUM
ftr-360	607	5	.	.	PUNCT
ftr-360	608	1	see	see	VERB
ftr-360	608	2	i	i	PRON
ftr-360	608	3	d.	d.	PROPN
ftr-360	608	4	141	141	NUM
ftr-360	608	5	.	.	PUNCT
ftr-360	609	1	see	see	VERB
ftr-360	609	2	generally	generally	ADV
ftr-360	609	3	irs	irs	PROPN
ftr-360	609	4	tech	tech	NOUN
ftr-360	609	5	.	.	PUNCT
ftr-360	610	1	adv	adv	PROPN
ftr-360	610	2	.	.	PUNCT
ftr-360	610	3	mem	mem	PROPN
ftr-360	610	4	.	.	PUNCT
ftr-360	611	1	94	94	NUM
ftr-360	611	2	-	-	SYM
ftr-360	611	3	16	16	NUM
ftr-360	611	4	-	-	PUNCT
ftr-360	611	5	004	004	NUM
ftr-360	611	6	(	(	PUNCT
ftr-360	611	7	dec	dec	PROPN
ftr-360	611	8	.	.	PROPN
ftr-360	611	9	23	23	NUM
ftr-360	611	10	,	,	PUNCT
ftr-360	611	11	1993	1993	NUM
ftr-360	611	12	)	)	PUNCT
ftr-360	611	13	(	(	PUNCT
ftr-360	611	14	“	"	PUNCT
ftr-360	611	15	[	[	X
ftr-360	611	16	i]f	i]f	ADP
ftr-360	611	17	the	the	DET
ftr-360	611	18	taxpayer	taxpayer	NOUN
ftr-360	611	19	is	be	AUX
ftr-360	611	20	able	able	ADJ
ftr-360	611	21	to	to	PART
ftr-360	611	22	clearly	clearly	ADV
ftr-360	611	23	demonstrate	demonstrate	VERB
ftr-360	611	24	that	that	SCONJ
ftr-360	611	25	under	under	ADP
ftr-360	611	26	applicable	applicable	ADJ
ftr-360	611	27	state	state	NOUN
ftr-360	611	28	law	law	NOUN
ftr-360	611	29	a	a	DET
ftr-360	611	30	specific	specific	ADJ
ftr-360	611	31	term	term	NOUN
ftr-360	611	32	of	of	ADP
ftr-360	611	33	the	the	DET
ftr-360	611	34	contract	contract	NOUN
ftr-360	611	35	which	which	PRON
ftr-360	611	36	is	be	AUX
ftr-360	611	37	not	not	PART
ftr-360	611	38	satisfied	satisfied	ADJ
ftr-360	611	39	by	by	ADP
ftr-360	611	40	year	year	NOUN
ftr-360	611	41	-	-	PUNCT
ftr-360	611	42	end	end	NOUN
ftr-360	611	43	would	would	AUX
ftr-360	611	44	be	be	AUX
ftr-360	611	45	ignored	ignore	VERB
ftr-360	611	46	by	by	ADP
ftr-360	611	47	the	the	DET
ftr-360	611	48	courts	court	NOUN
ftr-360	611	49	and	and	CCONJ
ftr-360	611	50	all	all	DET
ftr-360	611	51	other	other	ADJ
ftr-360	611	52	terms	term	NOUN
ftr-360	611	53	of	of	ADP
ftr-360	611	54	the	the	DET
ftr-360	611	55	contract	contract	NOUN
ftr-360	611	56	would	would	AUX
ftr-360	611	57	be	be	AUX
ftr-360	611	58	enforced	enforce	VERB
ftr-360	611	59	despite	despite	SCONJ
ftr-360	611	60	noncompliance	noncompliance	NOUN
ftr-360	611	61	with	with	ADP
ftr-360	611	62	that	that	DET
ftr-360	611	63	term	term	NOUN
ftr-360	611	64	,	,	PUNCT
ftr-360	611	65	the	the	DET
ftr-360	611	66	liability	liability	NOUN
ftr-360	611	67	under	under	ADP
ftr-360	611	68	the	the	DET
ftr-360	611	69	contract	contract	NOUN
ftr-360	611	70	will	will	AUX
ftr-360	611	71	be	be	AUX
ftr-360	611	72	fixed	fix	VERB
ftr-360	611	73	by	by	ADP
ftr-360	611	74	year	year	NOUN
ftr-360	611	75	-	-	PUNCT
ftr-360	611	76	end	end	NOUN
ftr-360	611	77	.	.	PUNCT
ftr-360	611	78	”	"	PUNCT
ftr-360	611	79	)	)	PUNCT
ftr-360	611	80	.	.	PUNCT
ftr-360	612	1	142	142	NUM
ftr-360	612	2	.	.	PUNCT
ftr-360	613	1	united	united	PROPN
ftr-360	613	2	states	states	PROPN
ftr-360	613	3	v.	v.	ADP
ftr-360	613	4	general	general	PROPN
ftr-360	613	5	dynamics	dynamics	PROPN
ftr-360	613	6	corp	corp	PROPN
ftr-360	613	7	.	.	PROPN
ftr-360	613	8	,	,	PUNCT
ftr-360	613	9	481	481	NUM
ftr-360	613	10	u.s	u.s	PROPN
ftr-360	613	11	.	.	PROPN
ftr-360	613	12	239	239	NUM
ftr-360	613	13	,	,	PUNCT
ftr-360	613	14	244	244	NUM
ftr-360	613	15	n.4	n.4	NOUN
ftr-360	613	16	(	(	PUNCT
ftr-360	613	17	1987	1987	NUM
ftr-360	613	18	)	)	PUNCT
ftr-360	613	19	.	.	PUNCT
ftr-360	614	1	143	143	X
ftr-360	614	2	.	.	PUNCT
ftr-360	614	3	see	see	VERB
ftr-360	614	4	i	i	PRON
ftr-360	614	5	d.	d.	PROPN
ftr-360	614	6	488	488	NUM
ftr-360	614	7	florida	florida	PROPN
ftr-360	614	8	tax	tax	PROPN
ftr-360	614	9	review	review	NOUN
ftr-360	614	10	[	[	X
ftr-360	614	11	vol	vol	NOUN
ftr-360	614	12	.	.	PUNCT
ftr-360	615	1	10:7	10:7	NUM
ftr-360	615	2	filed	file	VERB
ftr-360	615	3	in	in	ADP
ftr-360	615	4	that	that	DET
ftr-360	615	5	case	case	NOUN
ftr-360	615	6	,	,	PUNCT
ftr-360	615	7	it	it	PRON
ftr-360	615	8	seems	seem	VERB
ftr-360	615	9	reasonable	reasonable	ADJ
ftr-360	615	10	to	to	PART
ftr-360	615	11	attribute	attribute	VERB
ftr-360	615	12	the	the	DET
ftr-360	615	13	“	"	PUNCT
ftr-360	615	14	as	as	ADP
ftr-360	615	15	a	a	DET
ftr-360	615	16	matter	matter	NOUN
ftr-360	615	17	of	of	ADP
ftr-360	615	18	law	law	NOUN
ftr-360	615	19	”	"	PUNCT
ftr-360	615	20	reference	reference	NOUN
ftr-360	615	21	to	to	ADP
ftr-360	615	22	the	the	DET
ftr-360	615	23	conditional	conditional	ADJ
ftr-360	615	24	nature	nature	NOUN
ftr-360	615	25	of	of	ADP
ftr-360	615	26	the	the	DET
ftr-360	615	27	obligation	obligation	NOUN
ftr-360	615	28	arising	arise	VERB
ftr-360	615	29	from	from	ADP
ftr-360	615	30	a	a	DET
ftr-360	615	31	judicial	judicial	ADJ
ftr-360	615	32	construction	construction	NOUN
ftr-360	615	33	rather	rather	ADV
ftr-360	615	34	than	than	ADP
ftr-360	615	35	from	from	ADP
ftr-360	615	36	an	an	DET
ftr-360	615	37	interpretation	interpretation	NOUN
ftr-360	615	38	of	of	ADP
ftr-360	615	39	the	the	DET
ftr-360	615	40	parties	party	NOUN
ftr-360	615	41	’	'	PUNCT
ftr-360	615	42	intentions.144	intentions.144	PROPN
ftr-360	615	43	if	if	SCONJ
ftr-360	615	44	the	the	DET
ftr-360	615	45	court	court	NOUN
ftr-360	615	46	could	could	AUX
ftr-360	615	47	have	have	AUX
ftr-360	615	48	relied	rely	VERB
ftr-360	615	49	on	on	ADP
ftr-360	615	50	an	an	DET
ftr-360	615	51	express	express	ADJ
ftr-360	615	52	or	or	CCONJ
ftr-360	615	53	implied	imply	VERB
ftr-360	615	54	condition	condition	NOUN
ftr-360	615	55	as	as	ADP
ftr-360	615	56	a	a	DET
ftr-360	615	57	reflection	reflection	NOUN
ftr-360	615	58	of	of	ADP
ftr-360	615	59	their	their	PRON
ftr-360	615	60	intentions	intention	NOUN
ftr-360	615	61	,	,	PUNCT
ftr-360	615	62	then	then	ADV
ftr-360	615	63	the	the	DET
ftr-360	615	64	case	case	NOUN
ftr-360	615	65	would	would	AUX
ftr-360	615	66	have	have	AUX
ftr-360	615	67	been	be	AUX
ftr-360	615	68	easily	easily	ADV
ftr-360	615	69	resolved	resolve	VERB
ftr-360	615	70	by	by	ADP
ftr-360	615	71	requiring	require	VERB
ftr-360	615	72	nothing	nothing	PRON
ftr-360	615	73	less	less	ADJ
ftr-360	615	74	than	than	ADP
ftr-360	615	75	full	full	ADJ
ftr-360	615	76	performance	performance	NOUN
ftr-360	615	77	to	to	PART
ftr-360	615	78	establish	establish	VERB
ftr-360	615	79	liability	liability	NOUN
ftr-360	615	80	.	.	PUNCT
ftr-360	616	1	but	but	CCONJ
ftr-360	616	2	the	the	DET
ftr-360	616	3	court	court	NOUN
ftr-360	616	4	’s	’s	PART
ftr-360	616	5	willingness	willingness	NOUN
ftr-360	616	6	to	to	PART
ftr-360	616	7	weigh	weigh	VERB
ftr-360	616	8	factors	factor	NOUN
ftr-360	616	9	,	,	PUNCT
ftr-360	616	10	including	include	VERB
ftr-360	616	11	reasons	reason	NOUN
ftr-360	616	12	why	why	SCONJ
ftr-360	616	13	a	a	DET
ftr-360	616	14	claim	claim	NOUN
ftr-360	616	15	might	might	AUX
ftr-360	616	16	go	go	VERB
ftr-360	616	17	unfiled	unfiled	ADJ
ftr-360	616	18	,	,	PUNCT
ftr-360	616	19	suggests	suggest	VERB
ftr-360	616	20	that	that	SCONJ
ftr-360	616	21	the	the	DET
ftr-360	616	22	court	court	NOUN
ftr-360	616	23	instead	instead	ADV
ftr-360	616	24	contemplated	contemplate	VERB
ftr-360	616	25	a	a	DET
ftr-360	616	26	need	need	NOUN
ftr-360	616	27	to	to	PART
ftr-360	616	28	construct	construct	VERB
ftr-360	616	29	a	a	DET
ftr-360	616	30	condition	condition	NOUN
ftr-360	616	31	for	for	ADP
ftr-360	616	32	the	the	DET
ftr-360	616	33	promise	promise	NOUN
ftr-360	616	34	to	to	PART
ftr-360	616	35	pay	pay	VERB
ftr-360	616	36	.	.	PUNCT
ftr-360	617	1	yet	yet	CCONJ
ftr-360	617	2	the	the	DET
ftr-360	617	3	court	court	NOUN
ftr-360	617	4	’s	’s	PART
ftr-360	617	5	consideration	consideration	NOUN
ftr-360	617	6	of	of	ADP
ftr-360	617	7	those	those	DET
ftr-360	617	8	reasons	reason	NOUN
ftr-360	617	9	also	also	ADV
ftr-360	617	10	indicates	indicate	VERB
ftr-360	617	11	how	how	SCONJ
ftr-360	617	12	,	,	PUNCT
ftr-360	617	13	without	without	ADP
ftr-360	617	14	a	a	DET
ftr-360	617	15	filed	file	VERB
ftr-360	617	16	claim	claim	NOUN
ftr-360	617	17	,	,	PUNCT
ftr-360	617	18	the	the	DET
ftr-360	617	19	liability	liability	NOUN
ftr-360	617	20	remained	remain	VERB
ftr-360	617	21	conditional	conditional	ADJ
ftr-360	617	22	insofar	insofar	ADV
ftr-360	617	23	as	as	ADP
ftr-360	617	24	considerations	consideration	NOUN
ftr-360	617	25	of	of	ADP
ftr-360	617	26	equity	equity	NOUN
ftr-360	617	27	made	make	VERB
ftr-360	617	28	the	the	DET
ftr-360	617	29	court	court	NOUN
ftr-360	617	30	unwilling	unwilling	ADJ
ftr-360	617	31	to	to	PART
ftr-360	617	32	find	find	VERB
ftr-360	617	33	that	that	SCONJ
ftr-360	617	34	substantial	substantial	ADJ
ftr-360	617	35	performance	performance	NOUN
ftr-360	617	36	had	have	AUX
ftr-360	617	37	occurred	occur	VERB
ftr-360	617	38	to	to	PART
ftr-360	617	39	satisfy	satisfy	VERB
ftr-360	617	40	the	the	DET
ftr-360	617	41	condition	condition	NOUN
ftr-360	617	42	.	.	PUNCT
ftr-360	618	1	in	in	ADP
ftr-360	618	2	contrast	contrast	NOUN
ftr-360	618	3	,	,	PUNCT
ftr-360	618	4	the	the	DET
ftr-360	618	5	service	service	NOUN
ftr-360	618	6	found	find	VERB
ftr-360	618	7	a	a	DET
ftr-360	618	8	cooperative	cooperative	ADJ
ftr-360	618	9	advertising	advertising	NOUN
ftr-360	618	10	liability	liability	NOUN
ftr-360	618	11	enforceable	enforceable	ADJ
ftr-360	618	12	as	as	ADP
ftr-360	618	13	a	a	DET
ftr-360	618	14	matter	matter	NOUN
ftr-360	618	15	of	of	ADP
ftr-360	618	16	law	law	NOUN
ftr-360	618	17	—	—	PUNCT
ftr-360	618	18	due	due	ADP
ftr-360	618	19	to	to	ADP
ftr-360	618	20	substantial	substantial	ADJ
ftr-360	618	21	performance	performance	NOUN
ftr-360	618	22	of	of	ADP
ftr-360	618	23	an	an	DET
ftr-360	618	24	underlying	underlie	VERB
ftr-360	618	25	condition	condition	NOUN
ftr-360	618	26	as	as	ADP
ftr-360	618	27	a	a	DET
ftr-360	618	28	result	result	NOUN
ftr-360	618	29	of	of	ADP
ftr-360	618	30	the	the	DET
ftr-360	618	31	occurrence	occurrence	NOUN
ftr-360	618	32	of	of	ADP
ftr-360	618	33	advertising	advertising	NOUN
ftr-360	618	34	services	service	NOUN
ftr-360	618	35	,	,	PUNCT
ftr-360	618	36	which	which	PRON
ftr-360	618	37	fixed	fix	VERB
ftr-360	618	38	the	the	DET
ftr-360	618	39	liability	liability	NOUN
ftr-360	618	40	for	for	ADP
ftr-360	618	41	purposes	purpose	NOUN
ftr-360	618	42	of	of	ADP
ftr-360	618	43	the	the	DET
ftr-360	618	44	all	all	DET
ftr-360	618	45	events	event	NOUN
ftr-360	618	46	test	test	NOUN
ftr-360	618	47	—	—	PUNCT
ftr-360	618	48	and	and	CCONJ
ftr-360	618	49	thereby	thereby	ADV
ftr-360	618	50	distinguishable	distinguishable	ADJ
ftr-360	618	51	from	from	ADP
ftr-360	618	52	the	the	DET
ftr-360	618	53	liability	liability	NOUN
ftr-360	618	54	in	in	ADP
ftr-360	618	55	general	general	ADJ
ftr-360	618	56	dynamics.145	dynamics.145	NOUN
ftr-360	618	57	unfortunately	unfortunately	ADV
ftr-360	618	58	,	,	PUNCT
ftr-360	618	59	within	within	ADP
ftr-360	618	60	a	a	DET
ftr-360	618	61	few	few	ADJ
ftr-360	618	62	years	year	NOUN
ftr-360	618	63	,	,	PUNCT
ftr-360	618	64	the	the	DET
ftr-360	618	65	service	service	NOUN
ftr-360	618	66	became	become	VERB
ftr-360	618	67	unwilling	unwilling	ADJ
ftr-360	618	68	to	to	PART
ftr-360	618	69	accept	accept	VERB
ftr-360	618	70	substantial	substantial	ADJ
ftr-360	618	71	performance	performance	NOUN
ftr-360	618	72	as	as	ADP
ftr-360	618	73	being	be	AUX
ftr-360	618	74	capable	capable	ADJ
ftr-360	618	75	of	of	ADP
ftr-360	618	76	fixing	fix	VERB
ftr-360	618	77	liabilities	liability	NOUN
ftr-360	618	78	under	under	ADP
ftr-360	618	79	cooperative	cooperative	ADJ
ftr-360	618	80	advertising	advertising	NOUN
ftr-360	618	81	arrangements.146	arrangements.146	ADV
ftr-360	618	82	in	in	ADP
ftr-360	618	83	reconsidering	reconsider	VERB
ftr-360	618	84	its	its	PRON
ftr-360	618	85	prior	prior	ADJ
ftr-360	618	86	guidance	guidance	NOUN
ftr-360	618	87	,	,	PUNCT
ftr-360	618	88	the	the	DET
ftr-360	618	89	service	service	NOUN
ftr-360	618	90	expressed	express	VERB
ftr-360	618	91	its	its	PRON
ftr-360	618	92	belief	belief	NOUN
ftr-360	618	93	that	that	SCONJ
ftr-360	618	94	the	the	DET
ftr-360	618	95	contract	contract	NOUN
ftr-360	618	96	terms	term	NOUN
ftr-360	618	97	themselves	themselves	PRON
ftr-360	618	98	formed	form	VERB
ftr-360	618	99	the	the	DET
ftr-360	618	100	basis	basis	NOUN
ftr-360	618	101	for	for	ADP
ftr-360	618	102	the	the	DET
ftr-360	618	103	supreme	supreme	PROPN
ftr-360	618	104	court	court	PROPN
ftr-360	618	105	’s	’s	PART
ftr-360	618	106	holding	hold	VERB
ftr-360	618	107	that	that	SCONJ
ftr-360	618	108	the	the	DET
ftr-360	618	109	filing	filing	NOUN
ftr-360	618	110	of	of	ADP
ftr-360	618	111	a	a	DET
ftr-360	618	112	claim	claim	NOUN
ftr-360	618	113	,	,	PUNCT
ftr-360	618	114	as	as	ADP
ftr-360	618	115	a	a	DET
ftr-360	618	116	matter	matter	NOUN
ftr-360	618	117	of	of	ADP
ftr-360	618	118	law	law	NOUN
ftr-360	618	119	,	,	PUNCT
ftr-360	618	120	was	be	AUX
ftr-360	618	121	necessary	necessary	ADJ
ftr-360	618	122	to	to	PART
ftr-360	618	123	establish	establish	VERB
ftr-360	618	124	the	the	DET
ftr-360	618	125	liability	liability	NOUN
ftr-360	618	126	in	in	ADP
ftr-360	618	127	general	general	ADJ
ftr-360	618	128	dynamics.147	dynamics.147	NOUN
ftr-360	618	129	the	the	DET
ftr-360	618	130	144	144	NUM
ftr-360	618	131	.	.	PUNCT
ftr-360	619	1	see	see	VERB
ftr-360	619	2	generally	generally	ADV
ftr-360	619	3	jacob	jacob	PROPN
ftr-360	619	4	&	&	CCONJ
ftr-360	619	5	youngs	youngs	PROPN
ftr-360	619	6	,	,	PUNCT
ftr-360	619	7	inc	inc	PROPN
ftr-360	619	8	.	.	PROPN
ftr-360	620	1	v.	v.	PROPN
ftr-360	620	2	kent	kent	PROPN
ftr-360	620	3	,	,	PUNCT
ftr-360	620	4	129	129	NUM
ftr-360	620	5	n.e	n.e	PROPN
ftr-360	620	6	.	.	PROPN
ftr-360	620	7	889	889	NUM
ftr-360	620	8	,	,	PUNCT
ftr-360	620	9	891	891	NUM
ftr-360	620	10	(	(	PUNCT
ftr-360	620	11	n.y	n.y	PROPN
ftr-360	620	12	.	.	PROPN
ftr-360	620	13	1921	1921	NUM
ftr-360	620	14	)	)	PUNCT
ftr-360	621	1	(	(	PUNCT
ftr-360	621	2	“	"	PUNCT
ftr-360	621	3	the	the	DET
ftr-360	621	4	question	question	NOUN
ftr-360	621	5	[	[	X
ftr-360	621	6	of	of	ADP
ftr-360	621	7	substantial	substantial	ADJ
ftr-360	621	8	performance	performance	NOUN
ftr-360	621	9	]	]	PUNCT
ftr-360	621	10	is	be	AUX
ftr-360	621	11	one	one	NUM
ftr-360	621	12	of	of	ADP
ftr-360	621	13	degree	degree	NOUN
ftr-360	621	14	,	,	PUNCT
ftr-360	621	15	to	to	PART
ftr-360	621	16	be	be	AUX
ftr-360	621	17	answered	answer	VERB
ftr-360	621	18	,	,	PUNCT
ftr-360	621	19	.	.	PUNCT
ftr-360	621	20	.	.	PUNCT
ftr-360	621	21	.	.	PUNCT
ftr-360	622	1	if	if	SCONJ
ftr-360	622	2	the	the	DET
ftr-360	622	3	inferences	inference	NOUN
ftr-360	622	4	are	be	AUX
ftr-360	622	5	certain	certain	ADJ
ftr-360	622	6	,	,	PUNCT
ftr-360	622	7	by	by	ADP
ftr-360	622	8	the	the	DET
ftr-360	622	9	judges	judge	NOUN
ftr-360	622	10	of	of	ADP
ftr-360	622	11	the	the	DET
ftr-360	622	12	law	law	NOUN
ftr-360	622	13	.	.	PUNCT
ftr-360	622	14	”	"	PUNCT
ftr-360	622	15	)	)	PUNCT
ftr-360	622	16	;	;	PUNCT
ftr-360	622	17	verdi	verdi	PROPN
ftr-360	622	18	constr	constr	NOUN
ftr-360	622	19	.	.	PROPN
ftr-360	622	20	,	,	PUNCT
ftr-360	622	21	inc	inc	PROPN
ftr-360	622	22	.	.	PROPN
ftr-360	622	23	v.	v.	ADP
ftr-360	622	24	central	central	ADJ
ftr-360	622	25	ohio	ohio	PROPN
ftr-360	622	26	cmty	cmty	NOUN
ftr-360	622	27	.	.	PUNCT
ftr-360	623	1	improvement	improvement	PROPN
ftr-360	623	2	corp	corp	PROPN
ftr-360	623	3	.	.	PROPN
ftr-360	623	4	,	,	PUNCT
ftr-360	623	5	no	no	INTJ
ftr-360	623	6	.	.	PUNCT
ftr-360	624	1	2:07	2:07	PROPN
ftr-360	624	2	-	-	PUNCT
ftr-360	624	3	cv-972	cv-972	PROPN
ftr-360	624	4	,	,	PUNCT
ftr-360	624	5	2008	2008	NUM
ftr-360	624	6	u.s	u.s	PROPN
ftr-360	624	7	.	.	PROPN
ftr-360	624	8	dist	dist	PROPN
ftr-360	624	9	.	.	PUNCT
ftr-360	625	1	lexis	lexis	NOUN
ftr-360	625	2	91551	91551	NUM
ftr-360	625	3	,	,	PUNCT
ftr-360	625	4	at	at	ADP
ftr-360	625	5	*	*	NUM
ftr-360	625	6	18	18	NUM
ftr-360	625	7	(	(	PUNCT
ftr-360	625	8	“	"	PUNCT
ftr-360	625	9	when	when	SCONJ
ftr-360	625	10	the	the	DET
ftr-360	625	11	facts	fact	NOUN
ftr-360	625	12	are	be	AUX
ftr-360	625	13	undisputed	undisputed	ADJ
ftr-360	625	14	,	,	PUNCT
ftr-360	625	15	.	.	PUNCT
ftr-360	625	16	.	.	PUNCT
ftr-360	625	17	.	.	PUNCT
ftr-360	626	1	whether	whether	SCONJ
ftr-360	626	2	a	a	DET
ftr-360	626	3	party	party	NOUN
ftr-360	626	4	’s	’s	PART
ftr-360	626	5	conduct	conduct	NOUN
ftr-360	626	6	constitutes	constitute	VERB
ftr-360	626	7	substantial	substantial	ADJ
ftr-360	626	8	performance	performance	NOUN
ftr-360	626	9	is	be	AUX
ftr-360	626	10	a	a	DET
ftr-360	626	11	question	question	NOUN
ftr-360	626	12	of	of	ADP
ftr-360	626	13	law	law	NOUN
ftr-360	626	14	for	for	ADP
ftr-360	626	15	the	the	DET
ftr-360	626	16	court	court	NOUN
ftr-360	626	17	.	.	PUNCT
ftr-360	626	18	”	"	PUNCT
ftr-360	626	19	)	)	PUNCT
ftr-360	626	20	.	.	PUNCT
ftr-360	627	1	145	145	NUM
ftr-360	627	2	.	.	PUNCT
ftr-360	628	1	see	see	VERB
ftr-360	628	2	irs	irs	PROPN
ftr-360	628	3	tech	tech	NOUN
ftr-360	628	4	.	.	PUNCT
ftr-360	629	1	adv	adv	PROPN
ftr-360	629	2	.	.	PUNCT
ftr-360	629	3	mem	mem	PROPN
ftr-360	629	4	.	.	PUNCT
ftr-360	630	1	92	92	NUM
ftr-360	630	2	-	-	PUNCT
ftr-360	630	3	04	04	NUM
ftr-360	630	4	-	-	PUNCT
ftr-360	630	5	003	003	NUM
ftr-360	630	6	(	(	PUNCT
ftr-360	630	7	oct	oct	PROPN
ftr-360	630	8	.	.	PROPN
ftr-360	630	9	2	2	NUM
ftr-360	630	10	,	,	PUNCT
ftr-360	630	11	1991	1991	NUM
ftr-360	630	12	)	)	PUNCT
ftr-360	630	13	,	,	PUNCT
ftr-360	630	14	reconsidered	reconsider	VERB
ftr-360	630	15	in	in	ADP
ftr-360	630	16	irs	irs	PROPN
ftr-360	630	17	tech	tech	NOUN
ftr-360	630	18	.	.	PUNCT
ftr-360	631	1	adv	adv	PROPN
ftr-360	631	2	.	.	PUNCT
ftr-360	631	3	mem	mem	PROPN
ftr-360	631	4	.	.	PUNCT
ftr-360	632	1	93	93	NUM
ftr-360	632	2	-	-	SYM
ftr-360	632	3	43	43	NUM
ftr-360	632	4	-	-	PUNCT
ftr-360	632	5	006	006	NUM
ftr-360	632	6	(	(	PUNCT
ftr-360	632	7	july	july	PROPN
ftr-360	632	8	13	13	NUM
ftr-360	632	9	,	,	PUNCT
ftr-360	632	10	1993	1993	NUM
ftr-360	632	11	)	)	PUNCT
ftr-360	632	12	;	;	PUNCT
ftr-360	633	1	cf	cf	X
ftr-360	633	2	.	.	PUNCT
ftr-360	634	1	irs	irs	PROPN
ftr-360	634	2	tech	tech	NOUN
ftr-360	634	3	.	.	PUNCT
ftr-360	635	1	adv	adv	PROPN
ftr-360	635	2	.	.	PUNCT
ftr-360	635	3	mem	mem	PROPN
ftr-360	635	4	.	.	PROPN
ftr-360	635	5	91	91	NUM
ftr-360	635	6	-	-	SYM
ftr-360	635	7	43083	43083	NUM
ftr-360	635	8	(	(	PUNCT
ftr-360	635	9	aug	aug	PROPN
ftr-360	635	10	.	.	PROPN
ftr-360	635	11	1	1	NUM
ftr-360	635	12	,	,	PUNCT
ftr-360	635	13	1991	1991	NUM
ftr-360	635	14	)	)	PUNCT
ftr-360	635	15	(	(	PUNCT
ftr-360	635	16	recognizing	recognize	VERB
ftr-360	635	17	that	that	SCONJ
ftr-360	635	18	a	a	DET
ftr-360	635	19	taxpayer	taxpayer	NOUN
ftr-360	635	20	can	can	AUX
ftr-360	635	21	satisfy	satisfy	VERB
ftr-360	635	22	the	the	DET
ftr-360	635	23	all	all	DET
ftr-360	635	24	events	event	NOUN
ftr-360	635	25	tests	test	VERB
ftr-360	635	26	through	through	ADP
ftr-360	635	27	substantial	substantial	ADJ
ftr-360	635	28	performance	performance	NOUN
ftr-360	635	29	under	under	ADP
ftr-360	635	30	a	a	DET
ftr-360	635	31	contract	contract	NOUN
ftr-360	635	32	but	but	CCONJ
ftr-360	635	33	concluding	conclude	VERB
ftr-360	635	34	that	that	PRON
ftr-360	635	35	,	,	PUNCT
ftr-360	635	36	after	after	ADP
ftr-360	635	37	performing	perform	VERB
ftr-360	635	38	advertising	advertising	NOUN
ftr-360	635	39	services	service	NOUN
ftr-360	635	40	and	and	CCONJ
ftr-360	635	41	prior	prior	ADV
ftr-360	635	42	to	to	ADP
ftr-360	635	43	the	the	DET
ftr-360	635	44	submission	submission	NOUN
ftr-360	635	45	of	of	ADP
ftr-360	635	46	documentation	documentation	NOUN
ftr-360	635	47	,	,	PUNCT
ftr-360	635	48	a	a	DET
ftr-360	635	49	taxpayer	taxpayer	NOUN
ftr-360	635	50	had	have	VERB
ftr-360	635	51	a	a	DET
ftr-360	635	52	right	right	NOUN
ftr-360	635	53	to	to	PART
ftr-360	635	54	receive	receive	VERB
ftr-360	635	55	“	"	PUNCT
ftr-360	635	56	partial	partial	ADJ
ftr-360	635	57	”	"	PUNCT
ftr-360	635	58	payment	payment	NOUN
ftr-360	635	59	under	under	ADP
ftr-360	635	60	a	a	DET
ftr-360	635	61	cooperative	cooperative	ADJ
ftr-360	635	62	advertising	advertising	NOUN
ftr-360	635	63	agreement	agreement	NOUN
ftr-360	635	64	)	)	PUNCT
ftr-360	635	65	.	.	PUNCT
ftr-360	636	1	146	146	NUM
ftr-360	636	2	.	.	PUNCT
ftr-360	637	1	see	see	VERB
ftr-360	637	2	,	,	PUNCT
ftr-360	637	3	e.g.	e.g.	ADV
ftr-360	637	4	,	,	PUNCT
ftr-360	637	5	irs	irs	PROPN
ftr-360	637	6	field	field	NOUN
ftr-360	637	7	serv	serv	X
ftr-360	637	8	.	.	PUNCT
ftr-360	638	1	adv	adv	PROPN
ftr-360	638	2	.	.	PUNCT
ftr-360	639	1	1997	1997	NUM
ftr-360	639	2	fsa	fsa	PROPN
ftr-360	639	3	lexis	lexi	VERB
ftr-360	639	4	350	350	NUM
ftr-360	639	5	(	(	PUNCT
ftr-360	639	6	feb	feb	X
ftr-360	639	7	.	.	PROPN
ftr-360	639	8	10	10	NUM
ftr-360	639	9	,	,	PUNCT
ftr-360	639	10	1997	1997	NUM
ftr-360	639	11	)	)	PUNCT
ftr-360	639	12	(	(	PUNCT
ftr-360	639	13	“	"	PUNCT
ftr-360	639	14	although	although	SCONJ
ftr-360	639	15	substantial	substantial	ADJ
ftr-360	639	16	performance	performance	NOUN
ftr-360	639	17	under	under	ADP
ftr-360	639	18	contract	contract	NOUN
ftr-360	639	19	law	law	NOUN
ftr-360	639	20	in	in	ADP
ftr-360	639	21	some	some	DET
ftr-360	639	22	states	state	NOUN
ftr-360	639	23	may	may	AUX
ftr-360	639	24	establish	establish	VERB
ftr-360	639	25	a	a	DET
ftr-360	639	26	legal	legal	ADJ
ftr-360	639	27	basis	basis	NOUN
ftr-360	639	28	for	for	ADP
ftr-360	639	29	recovery	recovery	NOUN
ftr-360	639	30	.	.	PUNCT
ftr-360	639	31	.	.	PUNCT
ftr-360	640	1	.	.	PUNCT
ftr-360	641	1	,	,	PUNCT
ftr-360	641	2	it	it	PRON
ftr-360	641	3	does	do	AUX
ftr-360	641	4	not	not	PART
ftr-360	641	5	meet	meet	VERB
ftr-360	641	6	the	the	DET
ftr-360	641	7	all	all	DET
ftr-360	641	8	events	event	NOUN
ftr-360	641	9	test	test	NOUN
ftr-360	641	10	for	for	ADP
ftr-360	641	11	tax	tax	NOUN
ftr-360	641	12	purposes	purpose	NOUN
ftr-360	641	13	,	,	PUNCT
ftr-360	641	14	as	as	SCONJ
ftr-360	641	15	defined	define	VERB
ftr-360	641	16	in	in	ADP
ftr-360	641	17	general	general	ADJ
ftr-360	641	18	dynamics	dynamic	NOUN
ftr-360	641	19	.	.	PUNCT
ftr-360	642	1	the	the	DET
ftr-360	642	2	legal	legal	ADJ
ftr-360	642	3	theories	theory	NOUN
ftr-360	642	4	are	be	AUX
ftr-360	642	5	different	different	ADJ
ftr-360	642	6	.	.	PUNCT
ftr-360	642	7	”	"	PUNCT
ftr-360	642	8	)	)	PUNCT
ftr-360	642	9	.	.	PUNCT
ftr-360	643	1	147	147	NUM
ftr-360	643	2	.	.	PUNCT
ftr-360	644	1	see	see	VERB
ftr-360	644	2	irs	irs	PROPN
ftr-360	644	3	tech	tech	NOUN
ftr-360	644	4	.	.	PUNCT
ftr-360	645	1	adv	adv	PROPN
ftr-360	645	2	.	.	PUNCT
ftr-360	645	3	mem	mem	PROPN
ftr-360	645	4	.	.	PUNCT
ftr-360	646	1	93	93	NUM
ftr-360	646	2	-	-	SYM
ftr-360	646	3	43	43	NUM
ftr-360	646	4	-	-	PUNCT
ftr-360	646	5	006	006	NUM
ftr-360	646	6	(	(	PUNCT
ftr-360	646	7	july	july	PROPN
ftr-360	646	8	13	13	NUM
ftr-360	646	9	,	,	PUNCT
ftr-360	646	10	1993	1993	NUM
ftr-360	646	11	)	)	PUNCT
ftr-360	646	12	;	;	PUNCT
ftr-360	646	13	see	see	VERB
ftr-360	646	14	also	also	ADV
ftr-360	646	15	irs	irs	PROPN
ftr-360	646	16	field	field	NOUN
ftr-360	646	17	serv	serv	X
ftr-360	646	18	.	.	PUNCT
ftr-360	647	1	adv	adv	PROPN
ftr-360	647	2	.	.	PUNCT
ftr-360	648	1	1997	1997	NUM
ftr-360	648	2	fsa	fsa	PROPN
ftr-360	648	3	lexis	lexi	VERB
ftr-360	648	4	350	350	NUM
ftr-360	648	5	(	(	PUNCT
ftr-360	648	6	feb	feb	X
ftr-360	648	7	.	.	PROPN
ftr-360	648	8	10	10	NUM
ftr-360	648	9	,	,	PUNCT
ftr-360	648	10	1997	1997	NUM
ftr-360	648	11	)	)	PUNCT
ftr-360	648	12	(	(	PUNCT
ftr-360	648	13	“	"	PUNCT
ftr-360	648	14	as	as	ADP
ftr-360	648	15	‘	'	PUNCT
ftr-360	648	16	a	a	DET
ftr-360	648	17	matter	matter	NOUN
ftr-360	648	18	of	of	ADP
ftr-360	648	19	law	law	NOUN
ftr-360	648	20	,	,	PUNCT
ftr-360	648	21	’	'	PUNCT
ftr-360	648	22	the	the	DET
ftr-360	648	23	supreme	supreme	PROPN
ftr-360	648	24	court	court	PROPN
ftr-360	648	25	was	be	AUX
ftr-360	648	26	referring	refer	VERB
ftr-360	648	27	to	to	ADP
ftr-360	648	28	the	the	DET
ftr-360	648	29	contract	contract	NOUN
ftr-360	648	30	.	.	PUNCT
ftr-360	649	1	the	the	DET
ftr-360	649	2	contract	contract	NOUN
ftr-360	649	3	required	require	VERB
ftr-360	649	4	the	the	DET
ftr-360	649	5	filing	filing	NOUN
ftr-360	649	6	of	of	ADP
ftr-360	649	7	a	a	DET
ftr-360	649	8	2010	2010	NUM
ftr-360	649	9	]	]	PUNCT
ftr-360	649	10	just	just	ADV
ftr-360	649	11	enough	enough	ADV
ftr-360	649	12	:	:	PUNCT
ftr-360	649	13	substantial	substantial	ADJ
ftr-360	649	14	performance	performance	NOUN
ftr-360	649	15	,	,	PUNCT
ftr-360	649	16	ministerial	ministerial	ADJ
ftr-360	649	17	acts	act	VERB
ftr-360	649	18	489	489	NUM
ftr-360	649	19	service	service	NOUN
ftr-360	649	20	then	then	ADV
ftr-360	649	21	relied	rely	VERB
ftr-360	649	22	on	on	ADP
ftr-360	649	23	that	that	DET
ftr-360	649	24	belief	belief	NOUN
ftr-360	649	25	to	to	PART
ftr-360	649	26	conclude	conclude	VERB
ftr-360	649	27	that	that	SCONJ
ftr-360	649	28	the	the	DET
ftr-360	649	29	submission	submission	NOUN
ftr-360	649	30	of	of	ADP
ftr-360	649	31	documentation	documentation	NOUN
ftr-360	649	32	was	be	AUX
ftr-360	649	33	a	a	DET
ftr-360	649	34	prerequisite	prerequisite	NOUN
ftr-360	649	35	to	to	ADP
ftr-360	649	36	fixing	fix	VERB
ftr-360	649	37	a	a	DET
ftr-360	649	38	liability	liability	NOUN
ftr-360	649	39	under	under	ADP
ftr-360	649	40	a	a	DET
ftr-360	649	41	cooperative	cooperative	ADJ
ftr-360	649	42	advertising	advertising	NOUN
ftr-360	649	43	agreement	agreement	NOUN
ftr-360	649	44	where	where	SCONJ
ftr-360	649	45	the	the	DET
ftr-360	649	46	terms	term	NOUN
ftr-360	649	47	of	of	ADP
ftr-360	649	48	a	a	DET
ftr-360	649	49	written	write	VERB
ftr-360	649	50	contract	contract	NOUN
ftr-360	649	51	require	require	VERB
ftr-360	649	52	the	the	DET
ftr-360	649	53	submission.148	submission.148	NOUN
ftr-360	649	54	the	the	DET
ftr-360	649	55	service	service	NOUN
ftr-360	649	56	thus	thus	ADV
ftr-360	649	57	generally	generally	ADV
ftr-360	649	58	took	take	VERB
ftr-360	649	59	the	the	DET
ftr-360	649	60	position	position	NOUN
ftr-360	649	61	that	that	PRON
ftr-360	649	62	contract	contract	NOUN
ftr-360	649	63	terms	term	NOUN
ftr-360	649	64	for	for	ADP
ftr-360	649	65	required	required	ADJ
ftr-360	649	66	submissions	submission	NOUN
ftr-360	649	67	impose	impose	VERB
ftr-360	649	68	express	express	ADJ
ftr-360	649	69	or	or	CCONJ
ftr-360	649	70	implied	imply	VERB
ftr-360	649	71	conditions	condition	NOUN
ftr-360	649	72	,	,	PUNCT
ftr-360	649	73	which	which	PRON
ftr-360	649	74	courts	court	NOUN
ftr-360	649	75	may	may	AUX
ftr-360	649	76	interpret	interpret	VERB
ftr-360	649	77	in	in	ADP
ftr-360	649	78	accordance	accordance	NOUN
ftr-360	649	79	with	with	ADP
ftr-360	649	80	the	the	DET
ftr-360	649	81	intentions	intention	NOUN
ftr-360	649	82	of	of	ADP
ftr-360	649	83	contracting	contracting	NOUN
ftr-360	649	84	parties	party	NOUN
ftr-360	649	85	,	,	PUNCT
ftr-360	649	86	but	but	CCONJ
ftr-360	649	87	may	may	AUX
ftr-360	649	88	not	not	PART
ftr-360	649	89	deem	deem	VERB
ftr-360	649	90	as	as	ADP
ftr-360	649	91	being	be	AUX
ftr-360	649	92	satisfied	satisfied	ADJ
ftr-360	649	93	with	with	ADP
ftr-360	649	94	anything	anything	PRON
ftr-360	649	95	less	less	ADJ
ftr-360	649	96	than	than	ADP
ftr-360	649	97	full	full	ADJ
ftr-360	649	98	performance.149	performance.149	NOUN
ftr-360	649	99	insofar	insofar	ADV
ftr-360	649	100	as	as	SCONJ
ftr-360	649	101	such	such	ADJ
ftr-360	649	102	contracts	contract	NOUN
ftr-360	649	103	contain	contain	VERB
ftr-360	649	104	unambiguous	unambiguous	ADJ
ftr-360	649	105	documentation	documentation	NOUN
ftr-360	649	106	requirements	requirement	NOUN
ftr-360	649	107	,	,	PUNCT
ftr-360	649	108	the	the	DET
ftr-360	649	109	service	service	NOUN
ftr-360	649	110	envisioned	envision	VERB
ftr-360	649	111	few	few	ADJ
ftr-360	649	112	opportunities	opportunity	NOUN
ftr-360	649	113	for	for	ADP
ftr-360	649	114	constructing	construct	VERB
ftr-360	649	115	conditions	condition	NOUN
ftr-360	649	116	and	and	CCONJ
ftr-360	649	117	thereby	thereby	ADV
ftr-360	649	118	foreclosed	foreclose	VERB
ftr-360	649	119	the	the	DET
ftr-360	649	120	possibility	possibility	NOUN
ftr-360	649	121	of	of	ADP
ftr-360	649	122	applying	apply	VERB
ftr-360	649	123	the	the	DET
ftr-360	649	124	corresponding	corresponding	ADJ
ftr-360	649	125	substantial	substantial	ADJ
ftr-360	649	126	performance	performance	NOUN
ftr-360	649	127	doctrine.150	doctrine.150	NOUN
ftr-360	649	128	basically	basically	ADV
ftr-360	649	129	,	,	PUNCT
ftr-360	649	130	under	under	ADP
ftr-360	649	131	the	the	DET
ftr-360	649	132	service	service	NOUN
ftr-360	649	133	’s	’s	PART
ftr-360	649	134	position	position	NOUN
ftr-360	649	135	,	,	PUNCT
ftr-360	649	136	a	a	DET
ftr-360	649	137	right	right	NOUN
ftr-360	649	138	to	to	PART
ftr-360	649	139	receive	receive	VERB
ftr-360	649	140	,	,	PUNCT
ftr-360	649	141	or	or	CCONJ
ftr-360	649	142	liability	liability	NOUN
ftr-360	649	143	to	to	PART
ftr-360	649	144	pay	pay	VERB
ftr-360	649	145	an	an	DET
ftr-360	649	146	amount	amount	NOUN
ftr-360	649	147	could	could	AUX
ftr-360	649	148	not	not	PART
ftr-360	649	149	become	become	AUX
ftr-360	649	150	fixed	fix	VERB
ftr-360	649	151	if	if	SCONJ
ftr-360	649	152	a	a	DET
ftr-360	649	153	party	party	NOUN
ftr-360	649	154	had	have	AUX
ftr-360	649	155	not	not	PART
ftr-360	649	156	fulfilled	fulfil	VERB
ftr-360	649	157	its	its	PRON
ftr-360	649	158	obligation	obligation	NOUN
ftr-360	649	159	to	to	PART
ftr-360	649	160	submit	submit	VERB
ftr-360	649	161	documentation	documentation	NOUN
ftr-360	649	162	as	as	SCONJ
ftr-360	649	163	required	require	VERB
ftr-360	649	164	by	by	ADP
ftr-360	649	165	a	a	DET
ftr-360	649	166	contract	contract	NOUN
ftr-360	649	167	.	.	PUNCT
ftr-360	650	1	the	the	DET
ftr-360	650	2	service	service	NOUN
ftr-360	650	3	accepted	accept	VERB
ftr-360	650	4	the	the	DET
ftr-360	650	5	resulting	result	VERB
ftr-360	650	6	implications	implication	NOUN
ftr-360	650	7	for	for	ADP
ftr-360	650	8	the	the	DET
ftr-360	650	9	all	all	DET
ftr-360	650	10	events	event	NOUN
ftr-360	650	11	tests	test	NOUN
ftr-360	650	12	as	as	ADP
ftr-360	650	13	natural	natural	ADJ
ftr-360	650	14	consequences	consequence	NOUN
ftr-360	650	15	flowing	flow	VERB
ftr-360	650	16	from	from	ADP
ftr-360	650	17	the	the	DET
ftr-360	650	18	parties	party	NOUN
ftr-360	650	19	’	'	PUNCT
ftr-360	650	20	mutual	mutual	ADJ
ftr-360	650	21	agreement	agreement	NOUN
ftr-360	650	22	about	about	ADP
ftr-360	650	23	the	the	DET
ftr-360	650	24	need	need	NOUN
ftr-360	650	25	for	for	ADP
ftr-360	650	26	documentation	documentation	NOUN
ftr-360	650	27	,	,	PUNCT
ftr-360	650	28	as	as	SCONJ
ftr-360	650	29	they	they	PRON
ftr-360	650	30	chose	choose	VERB
ftr-360	650	31	to	to	PART
ftr-360	650	32	establish	establish	VERB
ftr-360	650	33	pursuant	pursuant	ADV
ftr-360	650	34	to	to	ADP
ftr-360	650	35	their	their	PRON
ftr-360	650	36	freedom	freedom	NOUN
ftr-360	650	37	to	to	PART
ftr-360	650	38	contract.151	contract.151	VERB
ftr-360	650	39	claim	claim	NOUN
ftr-360	650	40	.	.	PUNCT
ftr-360	650	41	.	.	PUNCT
ftr-360	650	42	.	.	PUNCT
ftr-360	650	43	.	.	PUNCT
ftr-360	651	1	the	the	DET
ftr-360	651	2	supreme	supreme	PROPN
ftr-360	651	3	court	court	PROPN
ftr-360	651	4	was	be	AUX
ftr-360	651	5	not	not	PART
ftr-360	651	6	allowing	allow	VERB
ftr-360	651	7	for	for	ADP
ftr-360	651	8	the	the	DET
ftr-360	651	9	possibility	possibility	NOUN
ftr-360	651	10	of	of	ADP
ftr-360	651	11	‘	'	PUNCT
ftr-360	651	12	substantial	substantial	ADJ
ftr-360	651	13	performance	performance	NOUN
ftr-360	651	14	’	'	PUNCT
ftr-360	651	15	as	as	ADP
ftr-360	651	16	creating	create	VERB
ftr-360	651	17	the	the	DET
ftr-360	651	18	obligation	obligation	NOUN
ftr-360	651	19	.	.	PUNCT
ftr-360	651	20	”	"	PUNCT
ftr-360	651	21	)	)	PUNCT
ftr-360	651	22	.	.	PUNCT
ftr-360	652	1	148	148	NUM
ftr-360	652	2	.	.	PUNCT
ftr-360	653	1	see	see	VERB
ftr-360	653	2	i	i	PRON
ftr-360	653	3	d.	d.	PROPN
ftr-360	653	4	(	(	PUNCT
ftr-360	653	5	“	"	PUNCT
ftr-360	653	6	[	[	X
ftr-360	653	7	p]ursuant	p]ursuant	ADP
ftr-360	653	8	to	to	ADP
ftr-360	653	9	the	the	DET
ftr-360	653	10	contract	contract	NOUN
ftr-360	653	11	between	between	ADP
ftr-360	653	12	taxpayer	taxpayer	NOUN
ftr-360	653	13	and	and	CCONJ
ftr-360	653	14	its	its	PRON
ftr-360	653	15	customers	customer	NOUN
ftr-360	653	16	,	,	PUNCT
ftr-360	653	17	it	it	PRON
ftr-360	653	18	is	be	AUX
ftr-360	653	19	improper	improper	ADJ
ftr-360	653	20	to	to	PART
ftr-360	653	21	accrue	accrue	VERB
ftr-360	653	22	promotional	promotional	ADJ
ftr-360	653	23	allowances	allowance	NOUN
ftr-360	653	24	…	…	PUNCT
ftr-360	653	25	prior	prior	ADV
ftr-360	653	26	to	to	ADP
ftr-360	653	27	the	the	DET
ftr-360	653	28	receipt	receipt	NOUN
ftr-360	653	29	of	of	ADP
ftr-360	653	30	a	a	DET
ftr-360	653	31	claim	claim	NOUN
ftr-360	653	32	.	.	PUNCT
ftr-360	653	33	”	"	PUNCT
ftr-360	653	34	)	)	PUNCT
ftr-360	653	35	.	.	PUNCT
ftr-360	654	1	149	149	NUM
ftr-360	654	2	.	.	PUNCT
ftr-360	655	1	see	see	VERB
ftr-360	655	2	irs	irs	PROPN
ftr-360	655	3	tech	tech	NOUN
ftr-360	655	4	.	.	PUNCT
ftr-360	656	1	adv	adv	PROPN
ftr-360	656	2	.	.	PUNCT
ftr-360	656	3	mem	mem	PROPN
ftr-360	656	4	.	.	PUNCT
ftr-360	657	1	94	94	NUM
ftr-360	657	2	-	-	SYM
ftr-360	657	3	16	16	NUM
ftr-360	657	4	-	-	PUNCT
ftr-360	657	5	004	004	NUM
ftr-360	657	6	(	(	PUNCT
ftr-360	657	7	dec	dec	PROPN
ftr-360	657	8	.	.	PROPN
ftr-360	657	9	23	23	NUM
ftr-360	657	10	,	,	PUNCT
ftr-360	657	11	1993	1993	NUM
ftr-360	657	12	)	)	PUNCT
ftr-360	657	13	(	(	PUNCT
ftr-360	657	14	“	"	PUNCT
ftr-360	657	15	[	[	X
ftr-360	657	16	t]he	t]he	ADJ
ftr-360	657	17	terms	term	NOUN
ftr-360	657	18	of	of	ADP
ftr-360	657	19	that	that	DET
ftr-360	657	20	contract	contract	NOUN
ftr-360	657	21	as	as	SCONJ
ftr-360	657	22	interpreted	interpret	VERB
ftr-360	657	23	under	under	ADP
ftr-360	657	24	state	state	NOUN
ftr-360	657	25	law	law	NOUN
ftr-360	657	26	determines	determine	VERB
ftr-360	657	27	when	when	SCONJ
ftr-360	657	28	the	the	DET
ftr-360	657	29	taxpayer	taxpayer	NOUN
ftr-360	657	30	’s	’s	PART
ftr-360	657	31	liability	liability	NOUN
ftr-360	657	32	is	be	AUX
ftr-360	657	33	fixed	fix	VERB
ftr-360	657	34	for	for	ADP
ftr-360	657	35	tax	tax	NOUN
ftr-360	657	36	purposes	purpose	NOUN
ftr-360	657	37	.	.	PUNCT
ftr-360	657	38	.	.	PUNCT
ftr-360	657	39	.	.	PUNCT
ftr-360	657	40	.	.	PUNCT
ftr-360	658	1	consequently	consequently	ADV
ftr-360	658	2	,	,	PUNCT
ftr-360	658	3	the	the	DET
ftr-360	658	4	specific	specific	ADJ
ftr-360	658	5	contract	contract	NOUN
ftr-360	658	6	language	language	NOUN
ftr-360	658	7	which	which	PRON
ftr-360	658	8	sets	set	VERB
ftr-360	658	9	forth	forth	ADP
ftr-360	658	10	the	the	DET
ftr-360	658	11	parties	party	NOUN
ftr-360	658	12	’	’	PART
ftr-360	658	13	rights	right	NOUN
ftr-360	658	14	and	and	CCONJ
ftr-360	658	15	obligations	obligation	NOUN
ftr-360	658	16	determines	determine	VERB
ftr-360	658	17	the	the	DET
ftr-360	658	18	taxpayer	taxpayer	NOUN
ftr-360	658	19	’s	’s	PART
ftr-360	658	20	liability	liability	NOUN
ftr-360	658	21	.	.	PUNCT
ftr-360	658	22	”	"	PUNCT
ftr-360	658	23	)	)	PUNCT
ftr-360	658	24	.	.	PUNCT
ftr-360	659	1	150	150	NUM
ftr-360	659	2	.	.	PUNCT
ftr-360	659	3	see	see	VERB
ftr-360	659	4	i	i	PRON
ftr-360	659	5	d.	d.	PROPN
ftr-360	659	6	151	151	NUM
ftr-360	659	7	.	.	PUNCT
ftr-360	660	1	see	see	VERB
ftr-360	660	2	irs	irs	PROPN
ftr-360	660	3	field	field	NOUN
ftr-360	660	4	serv	serv	X
ftr-360	660	5	.	.	PUNCT
ftr-360	661	1	adv	adv	PROPN
ftr-360	661	2	.	.	PUNCT
ftr-360	662	1	1997	1997	NUM
ftr-360	662	2	fsa	fsa	PROPN
ftr-360	662	3	lexis	lexi	VERB
ftr-360	662	4	350	350	NUM
ftr-360	662	5	(	(	PUNCT
ftr-360	662	6	feb	feb	X
ftr-360	662	7	.	.	PROPN
ftr-360	662	8	10	10	NUM
ftr-360	662	9	,	,	PUNCT
ftr-360	662	10	1997	1997	NUM
ftr-360	662	11	)	)	PUNCT
ftr-360	662	12	(	(	PUNCT
ftr-360	662	13	“	"	PUNCT
ftr-360	662	14	[	[	X
ftr-360	662	15	o]perating	o]perate	VERB
ftr-360	662	16	under	under	ADP
ftr-360	662	17	its	its	PRON
ftr-360	662	18	freedom	freedom	NOUN
ftr-360	662	19	of	of	ADP
ftr-360	662	20	contract	contract	NOUN
ftr-360	662	21	,	,	PUNCT
ftr-360	662	22	[	[	X
ftr-360	662	23	the	the	DET
ftr-360	662	24	taxpayer	taxpayer	NOUN
ftr-360	662	25	]	]	PUNCT
ftr-360	662	26	set	set	VERB
ftr-360	662	27	the	the	DET
ftr-360	662	28	terms	term	NOUN
ftr-360	662	29	of	of	ADP
ftr-360	662	30	the	the	DET
ftr-360	662	31	cooperative	cooperative	ADJ
ftr-360	662	32	advertising	advertising	NOUN
ftr-360	662	33	plans	plan	NOUN
ftr-360	662	34	with	with	ADP
ftr-360	662	35	retailers	retailer	NOUN
ftr-360	662	36	and	and	CCONJ
ftr-360	662	37	that	that	SCONJ
ftr-360	662	38	it	it	PRON
ftr-360	662	39	was	be	AUX
ftr-360	662	40	,	,	PUNCT
ftr-360	662	41	in	in	ADP
ftr-360	662	42	effect	effect	NOUN
ftr-360	662	43	,	,	PUNCT
ftr-360	662	44	the	the	DET
ftr-360	662	45	master	master	NOUN
ftr-360	662	46	of	of	ADP
ftr-360	662	47	its	its	PRON
ftr-360	662	48	offer	offer	NOUN
ftr-360	662	49	,	,	PUNCT
ftr-360	662	50	dictating	dictate	VERB
ftr-360	662	51	the	the	DET
ftr-360	662	52	form	form	NOUN
ftr-360	662	53	and	and	CCONJ
ftr-360	662	54	documentary	documentary	NOUN
ftr-360	662	55	requirements	requirement	NOUN
ftr-360	662	56	for	for	ADP
ftr-360	662	57	reimbursement	reimbursement	NOUN
ftr-360	662	58	.	.	PUNCT
ftr-360	663	1	by	by	ADP
ftr-360	663	2	doing	do	VERB
ftr-360	663	3	so	so	ADV
ftr-360	663	4	,	,	PUNCT
ftr-360	663	5	[	[	X
ftr-360	663	6	the	the	DET
ftr-360	663	7	taxpayer	taxpayer	NOUN
ftr-360	663	8	]	]	PUNCT
ftr-360	663	9	made	make	VERB
ftr-360	663	10	the	the	DET
ftr-360	663	11	submission	submission	NOUN
ftr-360	663	12	of	of	ADP
ftr-360	663	13	certain	certain	ADJ
ftr-360	663	14	documents	document	NOUN
ftr-360	663	15	a	a	DET
ftr-360	663	16	condition	condition	NOUN
ftr-360	663	17	precedent	precedent	NOUN
ftr-360	663	18	to	to	ADP
ftr-360	663	19	its	its	PRON
ftr-360	663	20	own	own	ADJ
ftr-360	663	21	duty	duty	NOUN
ftr-360	663	22	to	to	PART
ftr-360	663	23	perform	perform	VERB
ftr-360	663	24	.	.	PUNCT
ftr-360	663	25	”	"	PUNCT
ftr-360	663	26	)	)	PUNCT
ftr-360	663	27	.	.	PUNCT
ftr-360	664	1	for	for	ADP
ftr-360	664	2	example	example	NOUN
ftr-360	664	3	,	,	PUNCT
ftr-360	664	4	the	the	DET
ftr-360	664	5	service	service	NOUN
ftr-360	664	6	concluded	conclude	VERB
ftr-360	664	7	:	:	PUNCT
ftr-360	664	8	in	in	ADP
ftr-360	664	9	the	the	DET
ftr-360	664	10	instant	instant	ADJ
ftr-360	664	11	case	case	NOUN
ftr-360	664	12	,	,	PUNCT
ftr-360	664	13	taxpayer	taxpayer	NOUN
ftr-360	664	14	’s	’s	PART
ftr-360	664	15	obligation	obligation	NOUN
ftr-360	664	16	to	to	PART
ftr-360	664	17	reimburse	reimburse	VERB
ftr-360	664	18	for	for	ADP
ftr-360	664	19	advertising	advertising	NOUN
ftr-360	664	20	expenses	expense	NOUN
ftr-360	664	21	is	be	AUX
ftr-360	664	22	set	set	VERB
ftr-360	664	23	forth	forth	ADV
ftr-360	664	24	under	under	ADP
ftr-360	664	25	the	the	DET
ftr-360	664	26	terms	term	NOUN
ftr-360	664	27	of	of	ADP
ftr-360	664	28	its	its	PRON
ftr-360	664	29	contract	contract	NOUN
ftr-360	664	30	.	.	PUNCT
ftr-360	665	1	thus	thus	ADV
ftr-360	665	2	,	,	PUNCT
ftr-360	665	3	the	the	DET
ftr-360	665	4	contract	contract	NOUN
ftr-360	665	5	term	term	NOUN
ftr-360	665	6	is	be	AUX
ftr-360	665	7	controlling	control	VERB
ftr-360	665	8	in	in	ADP
ftr-360	665	9	determining	determine	VERB
ftr-360	665	10	what	what	PRON
ftr-360	665	11	events	event	NOUN
ftr-360	665	12	fix	fix	VERB
ftr-360	665	13	the	the	DET
ftr-360	665	14	dealer	dealer	NOUN
ftr-360	665	15	’s	’s	PART
ftr-360	665	16	right	right	NOUN
ftr-360	665	17	to	to	ADP
ftr-360	665	18	income	income	NOUN
ftr-360	665	19	and	and	CCONJ
ftr-360	665	20	taxpayer	taxpayer	NOUN
ftr-360	665	21	’s	’s	PART
ftr-360	665	22	obligation	obligation	NOUN
ftr-360	665	23	to	to	PART
ftr-360	665	24	reimburse	reimburse	VERB
ftr-360	665	25	for	for	ADP
ftr-360	665	26	advertising	advertising	NOUN
ftr-360	665	27	expenses	expense	NOUN
ftr-360	665	28	.	.	PUNCT
ftr-360	666	1	the	the	DET
ftr-360	666	2	contract	contract	NOUN
ftr-360	666	3	.	.	PUNCT
ftr-360	666	4	.	.	PUNCT
ftr-360	666	5	.	.	PUNCT
ftr-360	666	6	provides	provide	VERB
ftr-360	666	7	.	.	PUNCT
ftr-360	666	8	.	.	PUNCT
ftr-360	666	9	.	.	PUNCT
ftr-360	667	1	[	[	X
ftr-360	667	2	for	for	ADP
ftr-360	667	3	]	]	PUNCT
ftr-360	667	4	reimburse[ment	reimburse[ment	NOUN
ftr-360	667	5	]	]	X
ftr-360	667	6	if	if	SCONJ
ftr-360	667	7	its	its	PRON
ftr-360	667	8	expenditures	expenditure	NOUN
ftr-360	667	9	are	be	AUX
ftr-360	667	10	properly	properly	ADV
ftr-360	667	11	substantiated	substantiate	VERB
ftr-360	667	12	and	and	CCONJ
ftr-360	667	13	it	it	PRON
ftr-360	667	14	fulfills	fulfill	VERB
ftr-360	667	15	certain	certain	ADJ
ftr-360	667	16	other	other	ADJ
ftr-360	667	17	requirements	requirement	NOUN
ftr-360	667	18	.	.	PUNCT
ftr-360	668	1	since	since	SCONJ
ftr-360	668	2	this	this	DET
ftr-360	668	3	requirement	requirement	NOUN
ftr-360	668	4	appears	appear	VERB
ftr-360	668	5	to	to	PART
ftr-360	668	6	delineate	delineate	VERB
ftr-360	668	7	the	the	DET
ftr-360	668	8	performance	performance	NOUN
ftr-360	668	9	required	require	VERB
ftr-360	668	10	by	by	ADP
ftr-360	668	11	the	the	DET
ftr-360	668	12	contract	contract	NOUN
ftr-360	668	13	,	,	PUNCT
ftr-360	668	14	it	it	PRON
ftr-360	668	15	is	be	AUX
ftr-360	668	16	no	no	PRON
ftr-360	668	17	less	less	ADJ
ftr-360	668	18	an	an	DET
ftr-360	668	19	element	element	NOUN
ftr-360	668	20	of	of	ADP
ftr-360	668	21	performance	performance	NOUN
ftr-360	668	22	than	than	ADP
ftr-360	668	23	any	any	DET
ftr-360	668	24	other	other	ADJ
ftr-360	668	25	requirement	requirement	NOUN
ftr-360	668	26	such	such	ADJ
ftr-360	668	27	as	as	ADP
ftr-360	668	28	the	the	DET
ftr-360	668	29	mandate	mandate	NOUN
ftr-360	668	30	that	that	SCONJ
ftr-360	668	31	the	the	DET
ftr-360	668	32	advertising	advertising	NOUN
ftr-360	668	33	fulfill	fulfill	NOUN
ftr-360	668	34	the	the	DET
ftr-360	668	35	program	program	NOUN
ftr-360	668	36	requirements	requirement	NOUN
ftr-360	668	37	.	.	PUNCT
ftr-360	669	1	the	the	DET
ftr-360	669	2	parties	party	NOUN
ftr-360	669	3	determined	determine	VERB
ftr-360	669	4	the	the	DET
ftr-360	669	5	provisions	provision	NOUN
ftr-360	669	6	of	of	ADP
ftr-360	669	7	the	the	DET
ftr-360	669	8	contract	contract	NOUN
ftr-360	669	9	490	490	NUM
ftr-360	669	10	florida	florida	PROPN
ftr-360	669	11	tax	tax	NOUN
ftr-360	669	12	review	review	NOUN
ftr-360	669	13	[	[	X
ftr-360	669	14	vol	vol	NOUN
ftr-360	669	15	.	.	PUNCT
ftr-360	670	1	10:7	10:7	NUM
ftr-360	670	2	but	but	CCONJ
ftr-360	670	3	the	the	DET
ftr-360	670	4	service	service	NOUN
ftr-360	670	5	later	later	ADV
ftr-360	670	6	changed	change	VERB
ftr-360	670	7	its	its	PRON
ftr-360	670	8	position	position	NOUN
ftr-360	670	9	again	again	ADV
ftr-360	670	10	and	and	CCONJ
ftr-360	670	11	ultimately	ultimately	ADV
ftr-360	670	12	concluded	conclude	VERB
ftr-360	670	13	in	in	ADP
ftr-360	670	14	a	a	DET
ftr-360	670	15	revenue	revenue	NOUN
ftr-360	670	16	ruling	ruling	NOUN
ftr-360	670	17	that	that	SCONJ
ftr-360	670	18	under	under	ADP
ftr-360	670	19	a	a	DET
ftr-360	670	20	cooperative	cooperative	ADJ
ftr-360	670	21	advertising	advertising	NOUN
ftr-360	670	22	arrangement	arrangement	NOUN
ftr-360	670	23	a	a	DET
ftr-360	670	24	liability	liability	NOUN
ftr-360	670	25	could	could	AUX
ftr-360	670	26	become	become	AUX
ftr-360	670	27	fixed	fix	VERB
ftr-360	670	28	by	by	ADP
ftr-360	670	29	the	the	DET
ftr-360	670	30	performance	performance	NOUN
ftr-360	670	31	of	of	ADP
ftr-360	670	32	required	require	VERB
ftr-360	670	33	advertising	advertising	NOUN
ftr-360	670	34	services	service	NOUN
ftr-360	670	35	without	without	ADP
ftr-360	670	36	the	the	DET
ftr-360	670	37	fulfillment	fulfillment	NOUN
ftr-360	670	38	of	of	ADP
ftr-360	670	39	a	a	DET
ftr-360	670	40	required	require	VERB
ftr-360	670	41	ministerial	ministerial	ADJ
ftr-360	670	42	act	act	NOUN
ftr-360	670	43	,	,	PUNCT
ftr-360	670	44	such	such	ADJ
ftr-360	670	45	as	as	ADP
ftr-360	670	46	the	the	DET
ftr-360	670	47	submission	submission	NOUN
ftr-360	670	48	of	of	ADP
ftr-360	670	49	documentation.152	documentation.152	NOUN
ftr-360	670	50	the	the	DET
ftr-360	670	51	ruling	ruling	NOUN
ftr-360	670	52	reached	reach	VERB
ftr-360	670	53	that	that	DET
ftr-360	670	54	conclusion	conclusion	NOUN
ftr-360	670	55	without	without	ADP
ftr-360	670	56	referencing	reference	VERB
ftr-360	670	57	the	the	DET
ftr-360	670	58	substantial	substantial	ADJ
ftr-360	670	59	performance	performance	NOUN
ftr-360	670	60	doctrine	doctrine	NOUN
ftr-360	670	61	.	.	PUNCT
ftr-360	671	1	instead	instead	ADV
ftr-360	671	2	,	,	PUNCT
ftr-360	671	3	the	the	DET
ftr-360	671	4	ruling	ruling	NOUN
ftr-360	671	5	noted	note	VERB
ftr-360	671	6	the	the	DET
ftr-360	671	7	relevancy	relevancy	NOUN
ftr-360	671	8	of	of	ADP
ftr-360	671	9	written	write	VERB
ftr-360	671	10	contract	contract	NOUN
ftr-360	671	11	terms	term	NOUN
ftr-360	671	12	under	under	ADP
ftr-360	671	13	the	the	DET
ftr-360	671	14	all	all	DET
ftr-360	671	15	events	event	NOUN
ftr-360	671	16	tests	test	NOUN
ftr-360	671	17	and	and	CCONJ
ftr-360	671	18	how	how	SCONJ
ftr-360	671	19	the	the	DET
ftr-360	671	20	performance	performance	NOUN
ftr-360	671	21	of	of	ADP
ftr-360	671	22	services	service	NOUN
ftr-360	671	23	,	,	PUNCT
ftr-360	671	24	such	such	ADJ
ftr-360	671	25	as	as	ADP
ftr-360	671	26	the	the	DET
ftr-360	671	27	promised	promise	VERB
ftr-360	671	28	advertising	advertising	NOUN
ftr-360	671	29	,	,	PUNCT
ftr-360	671	30	can	can	AUX
ftr-360	671	31	fix	fix	VERB
ftr-360	671	32	liabilities153	liabilities153	VERB
ftr-360	671	33	in	in	ADP
ftr-360	671	34	accordance	accordance	NOUN
ftr-360	671	35	with	with	ADP
ftr-360	671	36	the	the	DET
ftr-360	671	37	service	service	NOUN
ftr-360	671	38	’s	’s	PART
ftr-360	671	39	general	general	ADJ
ftr-360	671	40	standard	standard	NOUN
ftr-360	671	41	for	for	ADP
ftr-360	671	42	applying	apply	VERB
ftr-360	671	43	the	the	DET
ftr-360	671	44	all	all	DET
ftr-360	671	45	events	event	NOUN
ftr-360	671	46	test	test	NOUN
ftr-360	671	47	of	of	ADP
ftr-360	671	48	section	section	NOUN
ftr-360	671	49	461.154	461.154	NUM
ftr-360	671	50	however	however	ADV
ftr-360	671	51	,	,	PUNCT
ftr-360	671	52	the	the	DET
ftr-360	671	53	ruling	ruling	NOUN
ftr-360	671	54	did	do	AUX
ftr-360	671	55	not	not	PART
ftr-360	671	56	describe	describe	VERB
ftr-360	671	57	any	any	DET
ftr-360	671	58	conditional	conditional	ADJ
ftr-360	671	59	relationships	relationship	NOUN
ftr-360	671	60	that	that	PRON
ftr-360	671	61	might	might	AUX
ftr-360	671	62	exist	exist	VERB
ftr-360	671	63	between	between	ADP
ftr-360	671	64	the	the	DET
ftr-360	671	65	promises	promise	NOUN
ftr-360	671	66	of	of	ADP
ftr-360	671	67	performance	performance	NOUN
ftr-360	671	68	contained	contain	VERB
ftr-360	671	69	in	in	ADP
ftr-360	671	70	a	a	DET
ftr-360	671	71	contract	contract	NOUN
ftr-360	671	72	.	.	PUNCT
ftr-360	672	1	the	the	DET
ftr-360	672	2	service	service	NOUN
ftr-360	672	3	’s	’s	PART
ftr-360	672	4	changing	change	VERB
ftr-360	672	5	positions	position	NOUN
ftr-360	672	6	on	on	ADP
ftr-360	672	7	cooperative	cooperative	ADJ
ftr-360	672	8	advertising	advertising	NOUN
ftr-360	672	9	resulted	result	VERB
ftr-360	672	10	in	in	ADP
ftr-360	672	11	an	an	DET
ftr-360	672	12	untoward	untoward	ADJ
ftr-360	672	13	departure	departure	NOUN
ftr-360	672	14	from	from	ADP
ftr-360	672	15	using	use	VERB
ftr-360	672	16	the	the	DET
ftr-360	672	17	substantial	substantial	ADJ
ftr-360	672	18	performance	performance	NOUN
ftr-360	672	19	doctrine	doctrine	NOUN
ftr-360	672	20	to	to	PART
ftr-360	672	21	justify	justify	VERB
ftr-360	672	22	the	the	DET
ftr-360	672	23	anomaly	anomaly	NOUN
ftr-360	672	24	for	for	ADP
ftr-360	672	25	ministerial	ministerial	ADJ
ftr-360	672	26	acts	act	NOUN
ftr-360	672	27	under	under	ADP
ftr-360	672	28	the	the	DET
ftr-360	672	29	all	all	DET
ftr-360	672	30	events	event	NOUN
ftr-360	672	31	tests	test	NOUN
ftr-360	672	32	.	.	PUNCT
ftr-360	673	1	when	when	SCONJ
ftr-360	673	2	the	the	DET
ftr-360	673	3	service	service	NOUN
ftr-360	673	4	began	begin	VERB
ftr-360	673	5	asking	ask	VERB
ftr-360	673	6	if	if	SCONJ
ftr-360	673	7	there	there	PRON
ftr-360	673	8	had	have	AUX
ftr-360	673	9	been	be	AUX
ftr-360	673	10	full	full	ADJ
ftr-360	673	11	compliance	compliance	NOUN
ftr-360	673	12	with	with	ADP
ftr-360	673	13	each	each	DET
ftr-360	673	14	requirement	requirement	NOUN
ftr-360	673	15	in	in	ADP
ftr-360	673	16	determining	determine	VERB
ftr-360	673	17	whether	whether	SCONJ
ftr-360	673	18	a	a	DET
ftr-360	673	19	taxpayer	taxpayer	NOUN
ftr-360	673	20	had	have	VERB
ftr-360	673	21	an	an	DET
ftr-360	673	22	unconditional	unconditional	ADJ
ftr-360	673	23	right	right	NOUN
ftr-360	673	24	or	or	CCONJ
ftr-360	673	25	obligation	obligation	NOUN
ftr-360	673	26	,	,	PUNCT
ftr-360	673	27	the	the	DET
ftr-360	673	28	service	service	NOUN
ftr-360	673	29	appeared	appear	VERB
ftr-360	673	30	to	to	PART
ftr-360	673	31	reject	reject	VERB
ftr-360	673	32	substantial	substantial	ADJ
ftr-360	673	33	performance	performance	NOUN
ftr-360	673	34	under	under	ADP
ftr-360	673	35	a	a	DET
ftr-360	673	36	mistaken	mistaken	ADJ
ftr-360	673	37	impression	impression	NOUN
ftr-360	673	38	about	about	ADP
ftr-360	673	39	the	the	DET
ftr-360	673	40	conditional	conditional	ADJ
ftr-360	673	41	relationships	relationship	NOUN
ftr-360	673	42	among	among	ADP
ftr-360	673	43	the	the	DET
ftr-360	673	44	promises	promise	NOUN
ftr-360	673	45	.	.	PUNCT
ftr-360	674	1	the	the	DET
ftr-360	674	2	impression	impression	NOUN
ftr-360	674	3	that	that	SCONJ
ftr-360	674	4	the	the	DET
ftr-360	674	5	performance	performance	NOUN
ftr-360	674	6	of	of	ADP
ftr-360	674	7	each	each	DET
ftr-360	674	8	required	require	VERB
ftr-360	674	9	act	act	NOUN
ftr-360	674	10	(	(	PUNCT
ftr-360	674	11	e.g.	e.g.	ADV
ftr-360	674	12	,	,	PUNCT
ftr-360	674	13	a	a	DET
ftr-360	674	14	requirement	requirement	NOUN
ftr-360	674	15	to	to	PART
ftr-360	674	16	submit	submit	VERB
ftr-360	674	17	advertising	advertising	NOUN
ftr-360	674	18	documentation	documentation	NOUN
ftr-360	674	19	)	)	PUNCT
ftr-360	674	20	must	must	AUX
ftr-360	674	21	occur	occur	VERB
ftr-360	674	22	before	before	ADP
ftr-360	674	23	a	a	DET
ftr-360	674	24	right	right	NOUN
ftr-360	674	25	or	or	CCONJ
ftr-360	674	26	liability	liability	NOUN
ftr-360	674	27	(	(	PUNCT
ftr-360	674	28	e.g.	e.g.	ADV
ftr-360	674	29	,	,	PUNCT
ftr-360	674	30	an	an	DET
ftr-360	674	31	obligation	obligation	NOUN
ftr-360	674	32	to	to	PART
ftr-360	674	33	pay	pay	VERB
ftr-360	674	34	for	for	ADP
ftr-360	674	35	advertising	advertising	NOUN
ftr-360	674	36	services	service	NOUN
ftr-360	674	37	)	)	PUNCT
ftr-360	674	38	becomes	becomes	AUX
ftr-360	674	39	fixed	fix	VERB
ftr-360	674	40	assumed	assume	VERB
ftr-360	674	41	that	that	SCONJ
ftr-360	674	42	such	such	ADJ
ftr-360	674	43	performance	performance	NOUN
ftr-360	674	44	(	(	PUNCT
ftr-360	674	45	i.e.	i.e.	X
ftr-360	674	46	,	,	PUNCT
ftr-360	674	47	submission	submission	NOUN
ftr-360	674	48	)	)	PUNCT
ftr-360	674	49	acted	act	VERB
ftr-360	674	50	as	as	ADP
ftr-360	674	51	an	an	DET
ftr-360	674	52	express	express	ADJ
ftr-360	674	53	or	or	CCONJ
ftr-360	674	54	implied	imply	VERB
ftr-360	674	55	condition	condition	NOUN
ftr-360	674	56	of	of	ADP
ftr-360	674	57	another	another	DET
ftr-360	674	58	promise	promise	NOUN
ftr-360	674	59	(	(	PUNCT
ftr-360	674	60	i.e.	i.e.	X
ftr-360	674	61	,	,	PUNCT
ftr-360	674	62	promise	promise	NOUN
ftr-360	674	63	to	to	PART
ftr-360	674	64	pay	pay	VERB
ftr-360	674	65	)	)	PUNCT
ftr-360	674	66	.	.	PUNCT
ftr-360	675	1	but	but	CCONJ
ftr-360	675	2	that	that	DET
ftr-360	675	3	assumption	assumption	NOUN
ftr-360	675	4	is	be	AUX
ftr-360	675	5	appropriate	appropriate	ADJ
ftr-360	675	6	only	only	ADV
ftr-360	675	7	where	where	SCONJ
ftr-360	675	8	the	the	DET
ftr-360	675	9	parties	party	NOUN
ftr-360	675	10	intended	intend	VERB
ftr-360	675	11	that	that	DET
ftr-360	675	12	result	result	NOUN
ftr-360	675	13	,	,	PUNCT
ftr-360	675	14	which	which	PRON
ftr-360	675	15	is	be	AUX
ftr-360	675	16	not	not	PART
ftr-360	675	17	the	the	DET
ftr-360	675	18	case	case	NOUN
ftr-360	675	19	where	where	SCONJ
ftr-360	675	20	the	the	DET
ftr-360	675	21	parties	party	NOUN
ftr-360	675	22	merely	merely	ADV
ftr-360	675	23	exchanged	exchange	VERB
ftr-360	675	24	several	several	ADJ
ftr-360	675	25	promises	promise	NOUN
ftr-360	675	26	to	to	PART
ftr-360	675	27	perform	perform	VERB
ftr-360	675	28	as	as	ADP
ftr-360	675	29	consideration	consideration	NOUN
ftr-360	675	30	in	in	ADP
ftr-360	675	31	forming	form	VERB
ftr-360	675	32	a	a	DET
ftr-360	675	33	bilateral	bilateral	ADJ
ftr-360	675	34	contract	contract	NOUN
ftr-360	675	35	.	.	PUNCT
ftr-360	676	1	if	if	SCONJ
ftr-360	676	2	the	the	DET
ftr-360	676	3	parties	party	NOUN
ftr-360	676	4	exchanged	exchange	VERB
ftr-360	676	5	such	such	ADJ
ftr-360	676	6	promises	promise	NOUN
ftr-360	676	7	without	without	ADP
ftr-360	676	8	intending	intend	VERB
ftr-360	676	9	to	to	PART
ftr-360	676	10	make	make	VERB
ftr-360	676	11	the	the	DET
ftr-360	676	12	performance	performance	NOUN
ftr-360	676	13	of	of	ADP
ftr-360	676	14	one	one	NUM
ftr-360	676	15	promise	promise	NOUN
ftr-360	676	16	a	a	DET
ftr-360	676	17	condition	condition	NOUN
ftr-360	676	18	for	for	ADP
ftr-360	676	19	another	another	DET
ftr-360	676	20	promise	promise	NOUN
ftr-360	676	21	,	,	PUNCT
ftr-360	676	22	then	then	ADV
ftr-360	676	23	a	a	DET
ftr-360	676	24	court	court	NOUN
ftr-360	676	25	would	would	AUX
ftr-360	676	26	construct	construct	VERB
ftr-360	676	27	a	a	DET
ftr-360	676	28	condition	condition	NOUN
ftr-360	676	29	for	for	ADP
ftr-360	676	30	the	the	DET
ftr-360	676	31	latter	latter	ADJ
ftr-360	676	32	promise	promise	NOUN
ftr-360	676	33	only	only	ADV
ftr-360	676	34	where	where	SCONJ
ftr-360	676	35	necessary	necessary	ADJ
ftr-360	676	36	to	to	PART
ftr-360	676	37	preserve	preserve	VERB
ftr-360	676	38	their	their	PRON
ftr-360	676	39	expectations	expectation	NOUN
ftr-360	676	40	about	about	ADP
ftr-360	676	41	an	an	DET
ftr-360	676	42	exchange	exchange	NOUN
ftr-360	676	43	of	of	ADP
ftr-360	676	44	performances	performance	NOUN
ftr-360	676	45	.	.	PUNCT
ftr-360	677	1	with	with	ADP
ftr-360	677	2	respect	respect	NOUN
ftr-360	677	3	to	to	ADP
ftr-360	677	4	a	a	DET
ftr-360	677	5	cooperating	cooperate	VERB
ftr-360	677	6	advertising	advertising	NOUN
ftr-360	677	7	agreement	agreement	NOUN
ftr-360	677	8	,	,	PUNCT
ftr-360	677	9	a	a	DET
ftr-360	677	10	court	court	NOUN
ftr-360	677	11	would	would	AUX
ftr-360	677	12	likely	likely	ADV
ftr-360	677	13	consider	consider	VERB
ftr-360	677	14	that	that	SCONJ
ftr-360	677	15	the	the	DET
ftr-360	677	16	parties	party	NOUN
ftr-360	677	17	expected	expect	VERB
ftr-360	677	18	to	to	PART
ftr-360	677	19	exchange	exchange	VERB
ftr-360	677	20	the	the	DET
ftr-360	677	21	advertising	advertising	NOUN
ftr-360	677	22	services	service	NOUN
ftr-360	677	23	and	and	CCONJ
ftr-360	677	24	documentation	documentation	NOUN
ftr-360	677	25	submission	submission	NOUN
ftr-360	677	26	for	for	ADP
ftr-360	677	27	the	the	DET
ftr-360	677	28	payment	payment	NOUN
ftr-360	677	29	.	.	PUNCT
ftr-360	678	1	to	to	PART
ftr-360	678	2	preserve	preserve	VERB
ftr-360	678	3	that	that	DET
ftr-360	678	4	expectation	expectation	NOUN
ftr-360	678	5	and	and	CCONJ
ftr-360	678	6	avoid	avoid	VERB
ftr-360	678	7	a	a	DET
ftr-360	678	8	potential	potential	ADJ
ftr-360	678	9	forfeiture	forfeiture	NOUN
ftr-360	678	10	of	of	ADP
ftr-360	678	11	the	the	DET
ftr-360	678	12	payment	payment	NOUN
ftr-360	678	13	,	,	PUNCT
ftr-360	678	14	the	the	DET
ftr-360	678	15	court	court	NOUN
ftr-360	678	16	would	would	AUX
ftr-360	678	17	likely	likely	ADV
ftr-360	678	18	treat	treat	VERB
ftr-360	678	19	the	the	DET
ftr-360	678	20	performance	performance	NOUN
ftr-360	678	21	of	of	ADP
ftr-360	678	22	services	service	NOUN
ftr-360	678	23	and	and	CCONJ
ftr-360	678	24	submission	submission	NOUN
ftr-360	678	25	of	of	ADP
ftr-360	678	26	documentation	documentation	NOUN
ftr-360	678	27	as	as	ADP
ftr-360	678	28	conditions	condition	NOUN
ftr-360	678	29	to	to	ADP
ftr-360	678	30	the	the	DET
ftr-360	678	31	obligation	obligation	NOUN
ftr-360	678	32	to	to	PART
ftr-360	678	33	pay	pay	VERB
ftr-360	678	34	,	,	PUNCT
ftr-360	678	35	unless	unless	SCONJ
ftr-360	678	36	and	and	CCONJ
ftr-360	678	37	there	there	PRON
ftr-360	678	38	is	be	VERB
ftr-360	678	39	no	no	DET
ftr-360	678	40	indication	indication	NOUN
ftr-360	678	41	that	that	SCONJ
ftr-360	678	42	the	the	DET
ftr-360	678	43	parties	party	NOUN
ftr-360	678	44	did	do	AUX
ftr-360	678	45	not	not	PART
ftr-360	678	46	intend	intend	VERB
ftr-360	678	47	for	for	SCONJ
ftr-360	678	48	all	all	DET
ftr-360	678	49	terms	term	NOUN
ftr-360	678	50	and	and	CCONJ
ftr-360	678	51	conditions	condition	NOUN
ftr-360	678	52	to	to	PART
ftr-360	678	53	be	be	AUX
ftr-360	678	54	met	meet	VERB
ftr-360	678	55	.	.	PUNCT
ftr-360	679	1	irs	irs	PROPN
ftr-360	679	2	tech	tech	NOUN
ftr-360	679	3	.	.	PUNCT
ftr-360	680	1	adv	adv	PROPN
ftr-360	680	2	.	.	PUNCT
ftr-360	680	3	mem	mem	PROPN
ftr-360	680	4	.	.	PUNCT
ftr-360	681	1	94	94	NUM
ftr-360	681	2	-	-	SYM
ftr-360	681	3	16	16	NUM
ftr-360	681	4	-	-	PUNCT
ftr-360	681	5	004	004	NUM
ftr-360	681	6	(	(	PUNCT
ftr-360	681	7	dec	dec	PROPN
ftr-360	681	8	.	.	PROPN
ftr-360	681	9	23	23	NUM
ftr-360	681	10	,	,	PUNCT
ftr-360	681	11	1993	1993	NUM
ftr-360	681	12	)	)	PUNCT
ftr-360	681	13	.	.	PUNCT
ftr-360	682	1	152	152	NUM
ftr-360	682	2	.	.	PUNCT
ftr-360	683	1	see	see	AUX
ftr-360	683	2	rev	rev	PROPN
ftr-360	683	3	.	.	PROPN
ftr-360	684	1	rul	rul	NOUN
ftr-360	684	2	.	.	PUNCT
ftr-360	685	1	98	98	NUM
ftr-360	685	2	-	-	SYM
ftr-360	685	3	39	39	NUM
ftr-360	685	4	,	,	PUNCT
ftr-360	685	5	1998	1998	NUM
ftr-360	685	6	-	-	SYM
ftr-360	685	7	2	2	NUM
ftr-360	685	8	c.b	c.b	PROPN
ftr-360	685	9	.	.	PROPN
ftr-360	685	10	198	198	NUM
ftr-360	685	11	.	.	PUNCT
ftr-360	685	12	153	153	NUM
ftr-360	685	13	.	.	PUNCT
ftr-360	686	1	see	see	VERB
ftr-360	686	2	i	i	PRON
ftr-360	686	3	d.	d.	PROPN
ftr-360	686	4	at	at	ADP
ftr-360	686	5	199	199	NUM
ftr-360	686	6	.	.	PUNCT
ftr-360	687	1	154	154	NUM
ftr-360	687	2	.	.	PUNCT
ftr-360	688	1	see	see	VERB
ftr-360	688	2	supra	supra	PROPN
ftr-360	688	3	note	note	PROPN
ftr-360	688	4	122	122	NUM
ftr-360	688	5	and	and	CCONJ
ftr-360	688	6	accompanying	accompany	VERB
ftr-360	688	7	text	text	NOUN
ftr-360	688	8	.	.	PUNCT
ftr-360	689	1	2010	2010	NUM
ftr-360	689	2	]	]	PUNCT
ftr-360	689	3	just	just	ADV
ftr-360	689	4	enough	enough	ADV
ftr-360	689	5	:	:	PUNCT
ftr-360	689	6	substantial	substantial	ADJ
ftr-360	689	7	performance	performance	NOUN
ftr-360	689	8	,	,	PUNCT
ftr-360	689	9	ministerial	ministerial	ADJ
ftr-360	689	10	acts	act	VERB
ftr-360	689	11	491	491	NUM
ftr-360	689	12	the	the	DET
ftr-360	689	13	parties	party	NOUN
ftr-360	689	14	called	call	VERB
ftr-360	689	15	for	for	ADP
ftr-360	689	16	a	a	DET
ftr-360	689	17	different	different	ADJ
ftr-360	689	18	ordering	ordering	NOUN
ftr-360	689	19	of	of	ADP
ftr-360	689	20	events	event	NOUN
ftr-360	689	21	.	.	PUNCT
ftr-360	690	1	thus	thus	ADV
ftr-360	690	2	a	a	DET
ftr-360	690	3	constructive	constructive	ADJ
ftr-360	690	4	condition	condition	NOUN
ftr-360	690	5	would	would	AUX
ftr-360	690	6	affect	affect	VERB
ftr-360	690	7	the	the	DET
ftr-360	690	8	relationship	relationship	NOUN
ftr-360	690	9	between	between	ADP
ftr-360	690	10	express	express	ADJ
ftr-360	690	11	terms	term	NOUN
ftr-360	690	12	of	of	ADP
ftr-360	690	13	a	a	DET
ftr-360	690	14	contract	contract	NOUN
ftr-360	690	15	.	.	PUNCT
ftr-360	691	1	in	in	ADP
ftr-360	691	2	dealing	deal	VERB
ftr-360	691	3	with	with	ADP
ftr-360	691	4	a	a	DET
ftr-360	691	5	relationship	relationship	NOUN
ftr-360	691	6	based	base	VERB
ftr-360	691	7	on	on	ADP
ftr-360	691	8	a	a	DET
ftr-360	691	9	constructive	constructive	ADJ
ftr-360	691	10	condition	condition	NOUN
ftr-360	691	11	,	,	PUNCT
ftr-360	691	12	the	the	DET
ftr-360	691	13	service	service	NOUN
ftr-360	691	14	’s	’s	PART
ftr-360	691	15	earlier	early	ADJ
ftr-360	691	16	consideration	consideration	NOUN
ftr-360	691	17	of	of	ADP
ftr-360	691	18	the	the	DET
ftr-360	691	19	substantial	substantial	ADJ
ftr-360	691	20	performance	performance	NOUN
ftr-360	691	21	doctrine	doctrine	NOUN
ftr-360	691	22	supported	support	VERB
ftr-360	691	23	a	a	DET
ftr-360	691	24	better	well	ADV
ftr-360	691	25	reasoned	reason	VERB
ftr-360	691	26	analysis	analysis	NOUN
ftr-360	691	27	of	of	ADP
ftr-360	691	28	those	those	DET
ftr-360	691	29	cooperative	cooperative	ADJ
ftr-360	691	30	advertising	advertising	NOUN
ftr-360	691	31	arrangements	arrangement	NOUN
ftr-360	691	32	.	.	PUNCT
ftr-360	692	1	as	as	SCONJ
ftr-360	692	2	noted	note	VERB
ftr-360	692	3	above	above	ADV
ftr-360	692	4	,	,	PUNCT
ftr-360	692	5	a	a	DET
ftr-360	692	6	constructive	constructive	ADJ
ftr-360	692	7	condition	condition	NOUN
ftr-360	692	8	would	would	AUX
ftr-360	692	9	avoid	avoid	VERB
ftr-360	692	10	a	a	DET
ftr-360	692	11	risk	risk	NOUN
ftr-360	692	12	of	of	ADP
ftr-360	692	13	forfeiture	forfeiture	NOUN
ftr-360	692	14	by	by	ADP
ftr-360	692	15	preventing	prevent	VERB
ftr-360	692	16	a	a	DET
ftr-360	692	17	party	party	NOUN
ftr-360	692	18	from	from	ADP
ftr-360	692	19	having	have	VERB
ftr-360	692	20	to	to	PART
ftr-360	692	21	pay	pay	VERB
ftr-360	692	22	for	for	ADP
ftr-360	692	23	advertising	advertising	NOUN
ftr-360	692	24	services	service	NOUN
ftr-360	692	25	before	before	SCONJ
ftr-360	692	26	the	the	DET
ftr-360	692	27	services	service	NOUN
ftr-360	692	28	and	and	CCONJ
ftr-360	692	29	documentation	documentation	NOUN
ftr-360	692	30	are	be	AUX
ftr-360	692	31	provided	provide	VERB
ftr-360	692	32	.	.	PUNCT
ftr-360	693	1	the	the	DET
ftr-360	693	2	risk	risk	NOUN
ftr-360	693	3	of	of	ADP
ftr-360	693	4	forfeiture	forfeiture	NOUN
ftr-360	693	5	shifts	shift	NOUN
ftr-360	693	6	,	,	PUNCT
ftr-360	693	7	however	however	ADV
ftr-360	693	8	,	,	PUNCT
ftr-360	693	9	once	once	SCONJ
ftr-360	693	10	the	the	DET
ftr-360	693	11	services	service	NOUN
ftr-360	693	12	are	be	AUX
ftr-360	693	13	rendered	render	VERB
ftr-360	693	14	.	.	PUNCT
ftr-360	694	1	at	at	ADP
ftr-360	694	2	that	that	DET
ftr-360	694	3	time	time	NOUN
ftr-360	694	4	,	,	PUNCT
ftr-360	694	5	substantial	substantial	ADJ
ftr-360	694	6	performance	performance	NOUN
ftr-360	694	7	of	of	ADP
ftr-360	694	8	the	the	DET
ftr-360	694	9	obligations	obligation	NOUN
ftr-360	694	10	occurs	occur	VERB
ftr-360	694	11	and	and	CCONJ
ftr-360	694	12	the	the	DET
ftr-360	694	13	party	party	NOUN
ftr-360	694	14	rendering	rendering	NOUN
ftr-360	694	15	services	service	NOUN
ftr-360	694	16	faces	face	VERB
ftr-360	694	17	a	a	DET
ftr-360	694	18	risk	risk	NOUN
ftr-360	694	19	of	of	ADP
ftr-360	694	20	not	not	PART
ftr-360	694	21	receiving	receive	VERB
ftr-360	694	22	payment	payment	NOUN
ftr-360	694	23	due	due	ADP
ftr-360	694	24	to	to	ADP
ftr-360	694	25	noncompliance	noncompliance	NOUN
ftr-360	694	26	with	with	ADP
ftr-360	694	27	a	a	DET
ftr-360	694	28	submission	submission	NOUN
ftr-360	694	29	requirement	requirement	NOUN
ftr-360	694	30	.	.	PUNCT
ftr-360	695	1	the	the	DET
ftr-360	695	2	same	same	ADJ
ftr-360	695	3	notions	notion	NOUN
ftr-360	695	4	of	of	ADP
ftr-360	695	5	justice	justice	NOUN
ftr-360	695	6	and	and	CCONJ
ftr-360	695	7	fairness	fairness	NOUN
ftr-360	695	8	,	,	PUNCT
ftr-360	695	9	which	which	PRON
ftr-360	695	10	initially	initially	ADV
ftr-360	695	11	shielded	shield	VERB
ftr-360	695	12	one	one	NUM
ftr-360	695	13	party	party	NOUN
ftr-360	695	14	from	from	ADP
ftr-360	695	15	the	the	DET
ftr-360	695	16	risk	risk	NOUN
ftr-360	695	17	of	of	ADP
ftr-360	695	18	having	have	VERB
ftr-360	695	19	to	to	PART
ftr-360	695	20	pay	pay	VERB
ftr-360	695	21	for	for	ADP
ftr-360	695	22	services	service	NOUN
ftr-360	695	23	it	it	PRON
ftr-360	695	24	might	might	AUX
ftr-360	695	25	not	not	PART
ftr-360	695	26	receive	receive	VERB
ftr-360	695	27	,	,	PUNCT
ftr-360	695	28	should	should	AUX
ftr-360	695	29	then	then	ADV
ftr-360	695	30	shield	shield	VERB
ftr-360	695	31	the	the	DET
ftr-360	695	32	other	other	ADJ
ftr-360	695	33	party	party	NOUN
ftr-360	695	34	from	from	ADP
ftr-360	695	35	the	the	DET
ftr-360	695	36	risk	risk	NOUN
ftr-360	695	37	of	of	ADP
ftr-360	695	38	not	not	PART
ftr-360	695	39	being	be	AUX
ftr-360	695	40	paid	pay	VERB
ftr-360	695	41	for	for	ADP
ftr-360	695	42	the	the	DET
ftr-360	695	43	services	service	NOUN
ftr-360	695	44	it	it	PRON
ftr-360	695	45	actually	actually	ADV
ftr-360	695	46	rendered	render	VERB
ftr-360	695	47	.	.	PUNCT
ftr-360	696	1	accordingly	accordingly	ADV
ftr-360	696	2	,	,	PUNCT
ftr-360	696	3	substantial	substantial	ADJ
ftr-360	696	4	performance	performance	NOUN
ftr-360	696	5	of	of	ADP
ftr-360	696	6	the	the	DET
ftr-360	696	7	contractual	contractual	ADJ
ftr-360	696	8	obligations	obligation	NOUN
ftr-360	696	9	would	would	AUX
ftr-360	696	10	be	be	AUX
ftr-360	696	11	deemed	deem	VERB
ftr-360	696	12	to	to	PART
ftr-360	696	13	satisfy	satisfy	VERB
ftr-360	696	14	the	the	DET
ftr-360	696	15	constructive	constructive	ADJ
ftr-360	696	16	condition	condition	NOUN
ftr-360	696	17	to	to	ADP
ftr-360	696	18	the	the	DET
ftr-360	696	19	obligation	obligation	NOUN
ftr-360	696	20	to	to	PART
ftr-360	696	21	pay	pay	VERB
ftr-360	696	22	,	,	PUNCT
ftr-360	696	23	and	and	CCONJ
ftr-360	696	24	the	the	DET
ftr-360	696	25	liability	liability	NOUN
ftr-360	696	26	to	to	PART
ftr-360	696	27	pay	pay	VERB
ftr-360	696	28	would	would	AUX
ftr-360	696	29	become	become	AUX
ftr-360	696	30	fixed	fix	VERB
ftr-360	696	31	despite	despite	SCONJ
ftr-360	696	32	the	the	DET
ftr-360	696	33	nonoccurrence	nonoccurrence	NOUN
ftr-360	696	34	of	of	ADP
ftr-360	696	35	the	the	DET
ftr-360	696	36	ministerial	ministerial	ADJ
ftr-360	696	37	act	act	NOUN
ftr-360	696	38	.	.	PUNCT
ftr-360	697	1	by	by	ADP
ftr-360	697	2	relying	rely	VERB
ftr-360	697	3	on	on	ADP
ftr-360	697	4	the	the	DET
ftr-360	697	5	doctrine	doctrine	NOUN
ftr-360	697	6	of	of	ADP
ftr-360	697	7	substantial	substantial	ADJ
ftr-360	697	8	performance	performance	NOUN
ftr-360	697	9	to	to	PART
ftr-360	697	10	explain	explain	VERB
ftr-360	697	11	the	the	DET
ftr-360	697	12	special	special	ADJ
ftr-360	697	13	treatment	treatment	NOUN
ftr-360	697	14	of	of	ADP
ftr-360	697	15	ministerial	ministerial	ADJ
ftr-360	697	16	acts	act	NOUN
ftr-360	697	17	,	,	PUNCT
ftr-360	697	18	taxpayers	taxpayer	NOUN
ftr-360	697	19	benefit	benefit	VERB
ftr-360	697	20	from	from	ADP
ftr-360	697	21	a	a	DET
ftr-360	697	22	stronger	strong	ADJ
ftr-360	697	23	justification	justification	NOUN
ftr-360	697	24	for	for	ADP
ftr-360	697	25	disregarding	disregard	VERB
ftr-360	697	26	noncompliance	noncompliance	NOUN
ftr-360	697	27	with	with	ADP
ftr-360	697	28	requirements	requirement	NOUN
ftr-360	697	29	to	to	PART
ftr-360	697	30	perform	perform	VERB
ftr-360	697	31	those	those	DET
ftr-360	697	32	acts	act	NOUN
ftr-360	697	33	in	in	ADP
ftr-360	697	34	applying	apply	VERB
ftr-360	697	35	the	the	DET
ftr-360	697	36	all	all	DET
ftr-360	697	37	events	event	NOUN
ftr-360	697	38	tests	test	NOUN
ftr-360	697	39	.	.	PUNCT
ftr-360	698	1	the	the	DET
ftr-360	698	2	doctrine	doctrine	NOUN
ftr-360	698	3	more	more	ADV
ftr-360	698	4	fully	fully	ADV
ftr-360	698	5	accounts	account	VERB
ftr-360	698	6	for	for	ADP
ftr-360	698	7	all	all	DET
ftr-360	698	8	promises	promise	NOUN
ftr-360	698	9	in	in	ADP
ftr-360	698	10	contracts	contract	NOUN
ftr-360	698	11	and	and	CCONJ
ftr-360	698	12	for	for	ADP
ftr-360	698	13	any	any	DET
ftr-360	698	14	performance	performance	NOUN
ftr-360	698	15	or	or	CCONJ
ftr-360	698	16	nonperformance	nonperformance	NOUN
ftr-360	698	17	of	of	ADP
ftr-360	698	18	those	those	DET
ftr-360	698	19	promises	promise	NOUN
ftr-360	698	20	in	in	ADP
ftr-360	698	21	determining	determine	VERB
ftr-360	698	22	fixed	fix	VERB
ftr-360	698	23	rights	right	NOUN
ftr-360	698	24	and	and	CCONJ
ftr-360	698	25	liabilities	liability	NOUN
ftr-360	698	26	for	for	ADP
ftr-360	698	27	tax	tax	NOUN
ftr-360	698	28	purposes	purpose	NOUN
ftr-360	698	29	.	.	PUNCT
ftr-360	699	1	in	in	ADP
ftr-360	699	2	accordance	accordance	NOUN
ftr-360	699	3	with	with	ADP
ftr-360	699	4	the	the	DET
ftr-360	699	5	objective	objective	NOUN
ftr-360	699	6	of	of	ADP
ftr-360	699	7	the	the	DET
ftr-360	699	8	all	all	DET
ftr-360	699	9	events	event	NOUN
ftr-360	699	10	tests	test	NOUN
ftr-360	699	11	to	to	PART
ftr-360	699	12	accrue	accrue	VERB
ftr-360	699	13	unconditional	unconditional	ADJ
ftr-360	699	14	rights	right	NOUN
ftr-360	699	15	to	to	PART
ftr-360	699	16	receive	receive	VERB
ftr-360	699	17	income	income	NOUN
ftr-360	699	18	and	and	CCONJ
ftr-360	699	19	liabilities	liability	NOUN
ftr-360	699	20	to	to	PART
ftr-360	699	21	make	make	VERB
ftr-360	699	22	payments	payment	NOUN
ftr-360	699	23	,	,	PUNCT
ftr-360	699	24	the	the	DET
ftr-360	699	25	doctrine	doctrine	NOUN
ftr-360	699	26	simply	simply	ADV
ftr-360	699	27	recognizes	recognize	VERB
ftr-360	699	28	that	that	SCONJ
ftr-360	699	29	substantial	substantial	ADJ
ftr-360	699	30	performance	performance	NOUN
ftr-360	699	31	can	can	AUX
ftr-360	699	32	fix	fix	VERB
ftr-360	699	33	an	an	DET
ftr-360	699	34	obligation	obligation	NOUN
ftr-360	699	35	under	under	ADP
ftr-360	699	36	a	a	DET
ftr-360	699	37	bilateral	bilateral	ADJ
ftr-360	699	38	contract	contract	NOUN
ftr-360	699	39	,	,	PUNCT
ftr-360	699	40	which	which	PRON
ftr-360	699	41	had	have	AUX
ftr-360	699	42	been	be	AUX
ftr-360	699	43	constructively	constructively	ADV
ftr-360	699	44	conditioned	condition	VERB
ftr-360	699	45	on	on	ADP
ftr-360	699	46	such	such	ADJ
ftr-360	699	47	performance	performance	NOUN
ftr-360	699	48	.	.	PUNCT
ftr-360	700	1	this	this	DET
ftr-360	700	2	ability	ability	NOUN
ftr-360	700	3	to	to	PART
ftr-360	700	4	recognize	recognize	VERB
ftr-360	700	5	substantial	substantial	ADJ
ftr-360	700	6	performance	performance	NOUN
ftr-360	700	7	as	as	ADP
ftr-360	700	8	the	the	DET
ftr-360	700	9	last	last	ADJ
ftr-360	700	10	event	event	NOUN
ftr-360	700	11	that	that	PRON
ftr-360	700	12	must	must	AUX
ftr-360	700	13	occur	occur	VERB
ftr-360	700	14	to	to	PART
ftr-360	700	15	fix	fix	VERB
ftr-360	700	16	rights	right	NOUN
ftr-360	700	17	and	and	CCONJ
ftr-360	700	18	liabilities	liability	NOUN
ftr-360	700	19	for	for	ADP
ftr-360	700	20	purposes	purpose	NOUN
ftr-360	700	21	of	of	ADP
ftr-360	700	22	the	the	DET
ftr-360	700	23	all	all	DET
ftr-360	700	24	events	event	NOUN
ftr-360	700	25	tests	test	NOUN
ftr-360	700	26	makes	make	VERB
ftr-360	700	27	reliance	reliance	NOUN
ftr-360	700	28	on	on	ADP
ftr-360	700	29	the	the	DET
ftr-360	700	30	doctrine	doctrine	NOUN
ftr-360	700	31	more	more	ADV
ftr-360	700	32	justifiable	justifiable	ADJ
ftr-360	700	33	in	in	ADP
ftr-360	700	34	accruing	accrue	VERB
ftr-360	700	35	income	income	NOUN
ftr-360	700	36	and	and	CCONJ
ftr-360	700	37	expense	expense	NOUN
ftr-360	700	38	items	item	NOUN
ftr-360	700	39	than	than	ADP
ftr-360	700	40	simply	simply	ADV
ftr-360	700	41	disregarding	disregard	VERB
ftr-360	700	42	ministerial	ministerial	ADJ
ftr-360	700	43	acts	act	NOUN
ftr-360	700	44	because	because	SCONJ
ftr-360	700	45	they	they	PRON
ftr-360	700	46	are	be	AUX
ftr-360	700	47	supposedly	supposedly	ADV
ftr-360	700	48	too	too	ADV
ftr-360	700	49	insignificant	insignificant	ADJ
ftr-360	700	50	or	or	CCONJ
ftr-360	700	51	too	too	ADV
ftr-360	700	52	technical	technical	ADJ
ftr-360	700	53	to	to	PART
ftr-360	700	54	affect	affect	VERB
ftr-360	700	55	such	such	ADJ
ftr-360	700	56	accruals	accrual	NOUN
ftr-360	700	57	.	.	PUNCT
ftr-360	701	1	although	although	SCONJ
ftr-360	701	2	the	the	DET
ftr-360	701	3	doctrine	doctrine	NOUN
ftr-360	701	4	requires	require	VERB
ftr-360	701	5	assessments	assessment	NOUN
ftr-360	701	6	of	of	ADP
ftr-360	701	7	substantial	substantial	ADJ
ftr-360	701	8	performance	performance	NOUN
ftr-360	701	9	through	through	ADP
ftr-360	701	10	imprecise	imprecise	ADV
ftr-360	701	11	and	and	CCONJ
ftr-360	701	12	flexible	flexible	ADJ
ftr-360	701	13	standards,155	standards,155	ADP
ftr-360	701	14	the	the	DET
ftr-360	701	15	framework	framework	NOUN
ftr-360	701	16	for	for	ADP
ftr-360	701	17	analysis	analysis	NOUN
ftr-360	701	18	seems	seem	VERB
ftr-360	701	19	more	more	ADV
ftr-360	701	20	structured	structured	ADJ
ftr-360	701	21	than	than	ADP
ftr-360	701	22	the	the	DET
ftr-360	701	23	current	current	ADJ
ftr-360	701	24	approach	approach	NOUN
ftr-360	701	25	taken	take	VERB
ftr-360	701	26	with	with	ADP
ftr-360	701	27	respect	respect	NOUN
ftr-360	701	28	to	to	ADP
ftr-360	701	29	ministerial	ministerial	ADJ
ftr-360	701	30	acts	act	NOUN
ftr-360	701	31	.	.	PUNCT
ftr-360	702	1	the	the	DET
ftr-360	702	2	structure	structure	NOUN
ftr-360	702	3	partially	partially	ADV
ftr-360	702	4	results	result	VERB
ftr-360	702	5	from	from	ADP
ftr-360	702	6	the	the	DET
ftr-360	702	7	more	more	ADV
ftr-360	702	8	cohesive	cohesive	ADJ
ftr-360	702	9	explanation	explanation	NOUN
ftr-360	702	10	provided	provide	VERB
ftr-360	702	11	for	for	ADP
ftr-360	702	12	the	the	DET
ftr-360	702	13	relationship	relationship	NOUN
ftr-360	702	14	between	between	ADP
ftr-360	702	15	substantial	substantial	ADJ
ftr-360	702	16	performance	performance	NOUN
ftr-360	702	17	and	and	CCONJ
ftr-360	702	18	the	the	DET
ftr-360	702	19	conditional	conditional	ADJ
ftr-360	702	20	promises	promise	NOUN
ftr-360	702	21	,	,	PUNCT
ftr-360	702	22	as	as	SCONJ
ftr-360	702	23	described	describe	VERB
ftr-360	702	24	above	above	ADV
ftr-360	702	25	,	,	PUNCT
ftr-360	702	26	in	in	ADP
ftr-360	702	27	comparison	comparison	NOUN
ftr-360	702	28	to	to	ADP
ftr-360	702	29	the	the	DET
ftr-360	702	30	seemingly	seemingly	ADV
ftr-360	702	31	unexplained	unexplained	ADJ
ftr-360	702	32	acceptance	acceptance	NOUN
ftr-360	702	33	of	of	ADP
ftr-360	702	34	the	the	DET
ftr-360	702	35	ministerial	ministerial	ADJ
ftr-360	702	36	acts	act	NOUN
ftr-360	702	37	anomaly	anomaly	VERB
ftr-360	702	38	in	in	ADP
ftr-360	702	39	the	the	DET
ftr-360	702	40	case	case	NOUN
ftr-360	702	41	law	law	NOUN
ftr-360	702	42	and	and	CCONJ
ftr-360	702	43	the	the	DET
ftr-360	702	44	service	service	NOUN
ftr-360	702	45	’s	’s	PART
ftr-360	702	46	rulings	ruling	NOUN
ftr-360	702	47	.	.	PUNCT
ftr-360	703	1	applying	apply	VERB
ftr-360	703	2	these	these	DET
ftr-360	703	3	imprecise	imprecise	ADJ
ftr-360	703	4	standards	standard	NOUN
ftr-360	703	5	seems	seem	VERB
ftr-360	703	6	easier	easy	ADJ
ftr-360	703	7	than	than	ADP
ftr-360	703	8	trying	try	VERB
ftr-360	703	9	to	to	PART
ftr-360	703	10	deal	deal	VERB
ftr-360	703	11	with	with	ADP
ftr-360	703	12	the	the	DET
ftr-360	703	13	uncertainty	uncertainty	NOUN
ftr-360	703	14	of	of	ADP
ftr-360	703	15	identifying	identify	VERB
ftr-360	703	16	ministerial	ministerial	ADJ
ftr-360	703	17	acts	act	NOUN
ftr-360	703	18	155	155	NUM
ftr-360	703	19	.	.	PUNCT
ftr-360	704	1	see	see	VERB
ftr-360	704	2	supra	supra	PROPN
ftr-360	704	3	notes	note	VERB
ftr-360	704	4	59	59	NUM
ftr-360	704	5	-	-	SYM
ftr-360	704	6	61	61	NUM
ftr-360	704	7	and	and	CCONJ
ftr-360	704	8	accompanying	accompany	VERB
ftr-360	704	9	text	text	NOUN
ftr-360	704	10	.	.	PUNCT
ftr-360	705	1	492	492	NUM
ftr-360	705	2	florida	florida	PROPN
ftr-360	705	3	tax	tax	PROPN
ftr-360	705	4	review	review	NOUN
ftr-360	705	5	[	[	X
ftr-360	705	6	vol	vol	NOUN
ftr-360	705	7	.	.	PUNCT
ftr-360	705	8	10:7	10:7	NUM
ftr-360	705	9	because	because	SCONJ
ftr-360	705	10	the	the	DET
ftr-360	705	11	reasons	reason	NOUN
ftr-360	705	12	and	and	CCONJ
ftr-360	705	13	objectives	objective	NOUN
ftr-360	705	14	for	for	ADP
ftr-360	705	15	applying	apply	VERB
ftr-360	705	16	the	the	DET
ftr-360	705	17	doctrine	doctrine	NOUN
ftr-360	705	18	are	be	AUX
ftr-360	705	19	more	more	ADV
ftr-360	705	20	clearly	clearly	ADV
ftr-360	705	21	stated	state	VERB
ftr-360	705	22	and	and	CCONJ
ftr-360	705	23	logical	logical	ADJ
ftr-360	705	24	.	.	PUNCT
ftr-360	706	1	the	the	DET
ftr-360	706	2	enhanced	enhanced	ADJ
ftr-360	706	3	structure	structure	NOUN
ftr-360	706	4	also	also	ADV
ftr-360	706	5	results	result	VERB
ftr-360	706	6	from	from	ADP
ftr-360	706	7	the	the	DET
ftr-360	706	8	more	more	ADV
ftr-360	706	9	established	establish	VERB
ftr-360	706	10	circumstances	circumstance	NOUN
ftr-360	706	11	evaluated	evaluate	VERB
ftr-360	706	12	under	under	ADP
ftr-360	706	13	contract	contract	NOUN
ftr-360	706	14	law	law	NOUN
ftr-360	706	15	to	to	PART
ftr-360	706	16	assess	assess	VERB
ftr-360	706	17	the	the	DET
ftr-360	706	18	substantiality	substantiality	NOUN
ftr-360	706	19	of	of	ADP
ftr-360	706	20	performance	performance	NOUN
ftr-360	706	21	or	or	CCONJ
ftr-360	706	22	the	the	DET
ftr-360	706	23	materiality	materiality	NOUN
ftr-360	706	24	of	of	ADP
ftr-360	706	25	failure.156	failure.156	NOUN
ftr-360	706	26	the	the	DET
ftr-360	706	27	applicable	applicable	ADJ
ftr-360	706	28	standards	standard	NOUN
ftr-360	706	29	are	be	AUX
ftr-360	706	30	neither	neither	CCONJ
ftr-360	706	31	perfect	perfect	ADJ
ftr-360	706	32	nor	nor	CCONJ
ftr-360	706	33	unambiguous	unambiguous	ADJ
ftr-360	706	34	under	under	ADP
ftr-360	706	35	the	the	DET
ftr-360	706	36	doctrine	doctrine	NOUN
ftr-360	706	37	of	of	ADP
ftr-360	706	38	substantial	substantial	ADJ
ftr-360	706	39	performance	performance	NOUN
ftr-360	706	40	.	.	PUNCT
ftr-360	707	1	however	however	ADV
ftr-360	707	2	,	,	PUNCT
ftr-360	707	3	they	they	PRON
ftr-360	707	4	provide	provide	VERB
ftr-360	707	5	more	more	ADJ
ftr-360	707	6	meaningful	meaningful	ADJ
ftr-360	707	7	guidance	guidance	NOUN
ftr-360	707	8	than	than	ADP
ftr-360	707	9	simply	simply	ADV
ftr-360	707	10	asking	ask	VERB
ftr-360	707	11	taxpayers	taxpayer	NOUN
ftr-360	707	12	to	to	PART
ftr-360	707	13	distinguish	distinguish	VERB
ftr-360	707	14	something	something	PRON
ftr-360	707	15	of	of	ADP
ftr-360	707	16	a	a	DET
ftr-360	707	17	technical	technical	ADJ
ftr-360	707	18	,	,	PUNCT
ftr-360	707	19	significant	significant	ADJ
ftr-360	707	20	,	,	PUNCT
ftr-360	707	21	or	or	CCONJ
ftr-360	707	22	crucial	crucial	ADJ
ftr-360	707	23	nature	nature	NOUN
ftr-360	707	24	from	from	ADP
ftr-360	707	25	items	item	NOUN
ftr-360	707	26	of	of	ADP
ftr-360	707	27	a	a	DET
ftr-360	707	28	minor	minor	ADJ
ftr-360	707	29	,	,	PUNCT
ftr-360	707	30	insubstantial	insubstantial	ADJ
ftr-360	707	31	,	,	PUNCT
ftr-360	707	32	or	or	CCONJ
ftr-360	707	33	nonessential	nonessential	ADJ
ftr-360	707	34	importance	importance	NOUN
ftr-360	707	35	in	in	ADP
ftr-360	707	36	bilateral	bilateral	ADJ
ftr-360	707	37	contracts.157	contracts.157	NOUN
ftr-360	707	38	even	even	ADV
ftr-360	707	39	though	though	SCONJ
ftr-360	707	40	the	the	DET
ftr-360	707	41	doctrine	doctrine	NOUN
ftr-360	707	42	has	have	AUX
ftr-360	707	43	been	be	AUX
ftr-360	707	44	invoked	invoke	VERB
ftr-360	707	45	infrequently	infrequently	ADV
ftr-360	707	46	under	under	ADP
ftr-360	707	47	contract	contract	NOUN
ftr-360	707	48	law	law	NOUN
ftr-360	707	49	with	with	ADP
ftr-360	707	50	respect	respect	NOUN
ftr-360	707	51	to	to	ADP
ftr-360	707	52	seemingly	seemingly	ADV
ftr-360	707	53	ministerial	ministerial	ADJ
ftr-360	707	54	acts158	acts158	PROPN
ftr-360	707	55	—	—	PUNCT
ftr-360	707	56	presumably	presumably	ADV
ftr-360	707	57	due	due	ADP
ftr-360	707	58	to	to	ADP
ftr-360	707	59	the	the	DET
ftr-360	707	60	high	high	ADJ
ftr-360	707	61	cost	cost	NOUN
ftr-360	707	62	of	of	ADP
ftr-360	707	63	litigating	litigate	VERB
ftr-360	707	64	a	a	DET
ftr-360	707	65	claim	claim	NOUN
ftr-360	707	66	compared	compare	VERB
ftr-360	707	67	to	to	ADP
ftr-360	707	68	the	the	DET
ftr-360	707	69	cost	cost	NOUN
ftr-360	707	70	of	of	ADP
ftr-360	707	71	completing	complete	VERB
ftr-360	707	72	the	the	DET
ftr-360	707	73	required	required	ADJ
ftr-360	707	74	act	act	NOUN
ftr-360	707	75	—	—	PUNCT
ftr-360	707	76	the	the	DET
ftr-360	707	77	general	general	ADJ
ftr-360	707	78	principles	principle	NOUN
ftr-360	707	79	underlying	underlie	VERB
ftr-360	707	80	the	the	DET
ftr-360	707	81	doctrine	doctrine	NOUN
ftr-360	707	82	provide	provide	VERB
ftr-360	707	83	a	a	DET
ftr-360	707	84	suitable	suitable	ADJ
ftr-360	707	85	framework	framework	NOUN
ftr-360	707	86	for	for	ADP
ftr-360	707	87	determining	determine	VERB
ftr-360	707	88	unconditional	unconditional	ADJ
ftr-360	707	89	contractual	contractual	ADJ
ftr-360	707	90	obligations	obligation	NOUN
ftr-360	707	91	relative	relative	ADJ
ftr-360	707	92	to	to	ADP
ftr-360	707	93	these	these	DET
ftr-360	707	94	acts	act	NOUN
ftr-360	707	95	and	and	CCONJ
ftr-360	707	96	provide	provide	VERB
ftr-360	707	97	adequate	adequate	ADJ
ftr-360	707	98	support	support	NOUN
ftr-360	707	99	for	for	ADP
ftr-360	707	100	making	make	VERB
ftr-360	707	101	accruals	accrual	NOUN
ftr-360	707	102	under	under	ADP
ftr-360	707	103	the	the	DET
ftr-360	707	104	all	all	DET
ftr-360	707	105	events	event	NOUN
ftr-360	707	106	tests	test	NOUN
ftr-360	707	107	.	.	PUNCT
ftr-360	708	1	c.	c.	NOUN
ftr-360	708	2	the	the	DET
ftr-360	708	3	broader	broad	ADJ
ftr-360	708	4	role	role	NOUN
ftr-360	708	5	for	for	ADP
ftr-360	708	6	substantial	substantial	ADJ
ftr-360	708	7	performance	performance	NOUN
ftr-360	708	8	in	in	ADP
ftr-360	708	9	accrual	accrual	ADJ
ftr-360	708	10	methods	method	NOUN
ftr-360	708	11	of	of	ADP
ftr-360	708	12	accounting	account	VERB
ftr-360	708	13	the	the	DET
ftr-360	708	14	substantial	substantial	ADJ
ftr-360	708	15	performance	performance	NOUN
ftr-360	708	16	doctrine	doctrine	NOUN
ftr-360	708	17	arguably	arguably	ADV
ftr-360	708	18	impacts	impact	VERB
ftr-360	708	19	the	the	DET
ftr-360	708	20	all	all	DET
ftr-360	708	21	events	event	NOUN
ftr-360	708	22	tests	test	VERB
ftr-360	708	23	more	more	ADV
ftr-360	708	24	broadly	broadly	ADV
ftr-360	708	25	than	than	ADP
ftr-360	708	26	merely	merely	ADV
ftr-360	708	27	justifying	justify	VERB
ftr-360	708	28	the	the	DET
ftr-360	708	29	ministerial	ministerial	ADJ
ftr-360	708	30	acts	act	NOUN
ftr-360	708	31	anomaly	anomaly	VERB
ftr-360	708	32	.	.	PUNCT
ftr-360	709	1	as	as	ADP
ftr-360	709	2	an	an	DET
ftr-360	709	3	initial	initial	ADJ
ftr-360	709	4	matter	matter	NOUN
ftr-360	709	5	,	,	PUNCT
ftr-360	709	6	it	it	PRON
ftr-360	709	7	is	be	AUX
ftr-360	709	8	noteworthy	noteworthy	ADJ
ftr-360	709	9	that	that	SCONJ
ftr-360	709	10	acceptance	acceptance	NOUN
ftr-360	709	11	of	of	ADP
ftr-360	709	12	the	the	DET
ftr-360	709	13	idea	idea	NOUN
ftr-360	709	14	that	that	SCONJ
ftr-360	709	15	substantial	substantial	ADJ
ftr-360	709	16	performance	performance	NOUN
ftr-360	709	17	can	can	AUX
ftr-360	709	18	fix	fix	VERB
ftr-360	709	19	rights	right	NOUN
ftr-360	709	20	and	and	CCONJ
ftr-360	709	21	liabilities	liability	NOUN
ftr-360	709	22	under	under	ADP
ftr-360	709	23	a	a	DET
ftr-360	709	24	contract	contract	NOUN
ftr-360	709	25	for	for	ADP
ftr-360	709	26	tax	tax	NOUN
ftr-360	709	27	purposes	purpose	NOUN
ftr-360	709	28	—	—	PUNCT
ftr-360	709	29	such	such	ADJ
ftr-360	709	30	as	as	ADP
ftr-360	709	31	using	use	VERB
ftr-360	709	32	the	the	DET
ftr-360	709	33	doctrine	doctrine	NOUN
ftr-360	709	34	to	to	PART
ftr-360	709	35	justify	justify	VERB
ftr-360	709	36	the	the	DET
ftr-360	709	37	anomaly	anomaly	NOUN
ftr-360	709	38	for	for	ADP
ftr-360	709	39	ministerial	ministerial	ADJ
ftr-360	709	40	acts	act	NOUN
ftr-360	709	41	—	—	PUNCT
ftr-360	709	42	156	156	NUM
ftr-360	709	43	.	.	PUNCT
ftr-360	710	1	see	see	VERB
ftr-360	710	2	supra	supra	PROPN
ftr-360	710	3	note	note	PROPN
ftr-360	710	4	62	62	NUM
ftr-360	710	5	and	and	CCONJ
ftr-360	710	6	accompanying	accompany	VERB
ftr-360	710	7	text	text	NOUN
ftr-360	710	8	.	.	PUNCT
ftr-360	711	1	157	157	NUM
ftr-360	711	2	.	.	PUNCT
ftr-360	712	1	see	see	VERB
ftr-360	712	2	supra	supra	PROPN
ftr-360	712	3	notes	note	VERB
ftr-360	712	4	108	108	NUM
ftr-360	712	5	-	-	SYM
ftr-360	712	6	16	16	NUM
ftr-360	712	7	and	and	CCONJ
ftr-360	712	8	accompanying	accompany	VERB
ftr-360	712	9	text	text	NOUN
ftr-360	712	10	.	.	PUNCT
ftr-360	713	1	158	158	X
ftr-360	713	2	.	.	PUNCT
ftr-360	714	1	see	see	VERB
ftr-360	714	2	,	,	PUNCT
ftr-360	714	3	e.g.	e.g.	ADV
ftr-360	714	4	,	,	PUNCT
ftr-360	714	5	beard	beard	ADJ
ftr-360	714	6	family	family	NOUN
ftr-360	714	7	p’ship	p’ship	NOUN
ftr-360	714	8	v.	v.	ADP
ftr-360	714	9	commercial	commercial	ADJ
ftr-360	714	10	indem	indem	PROPN
ftr-360	714	11	.	.	PUNCT
ftr-360	715	1	ins	ins	PROPN
ftr-360	715	2	.	.	PUNCT
ftr-360	715	3	co.	co.	PROPN
ftr-360	715	4	,	,	PUNCT
ftr-360	715	5	116	116	NUM
ftr-360	715	6	s.w.3d	s.w.3d	NUM
ftr-360	715	7	839	839	NUM
ftr-360	715	8	,	,	PUNCT
ftr-360	715	9	846	846	NUM
ftr-360	715	10	-	-	SYM
ftr-360	715	11	47	47	NUM
ftr-360	715	12	(	(	PUNCT
ftr-360	715	13	tex	tex	PROPN
ftr-360	715	14	.	.	PROPN
ftr-360	715	15	app	app	PROPN
ftr-360	715	16	.	.	PROPN
ftr-360	715	17	2003	2003	NUM
ftr-360	715	18	)	)	PUNCT
ftr-360	715	19	(	(	PUNCT
ftr-360	715	20	refusing	refuse	VERB
ftr-360	715	21	to	to	PART
ftr-360	715	22	excuse	excuse	VERB
ftr-360	715	23	an	an	DET
ftr-360	715	24	appellant	appellant	NOUN
ftr-360	715	25	’s	’s	PART
ftr-360	715	26	nonpayment	nonpayment	NOUN
ftr-360	715	27	,	,	PUNCT
ftr-360	715	28	in	in	ADP
ftr-360	715	29	light	light	NOUN
ftr-360	715	30	of	of	ADP
ftr-360	715	31	the	the	DET
ftr-360	715	32	appellee	appellee	PROPN
ftr-360	715	33	’s	’s	PART
ftr-360	715	34	substantial	substantial	ADJ
ftr-360	715	35	performance	performance	NOUN
ftr-360	715	36	,	,	PUNCT
ftr-360	715	37	where	where	SCONJ
ftr-360	715	38	the	the	DET
ftr-360	715	39	appellant	appellant	NOUN
ftr-360	715	40	promised	promise	VERB
ftr-360	715	41	to	to	PART
ftr-360	715	42	make	make	VERB
ftr-360	715	43	payment	payment	NOUN
ftr-360	715	44	after	after	ADP
ftr-360	715	45	the	the	DET
ftr-360	715	46	presentation	presentation	NOUN
ftr-360	715	47	of	of	ADP
ftr-360	715	48	an	an	DET
ftr-360	715	49	all	all	DET
ftr-360	715	50	-	-	PUNCT
ftr-360	715	51	bills	bill	NOUN
ftr-360	715	52	-	-	PUNCT
ftr-360	715	53	paid	pay	VERB
ftr-360	715	54	affidavit	affidavit	NOUN
ftr-360	715	55	,	,	PUNCT
ftr-360	715	56	which	which	PRON
ftr-360	715	57	had	have	AUX
ftr-360	715	58	not	not	PART
ftr-360	715	59	been	be	AUX
ftr-360	715	60	provided	provide	VERB
ftr-360	715	61	)	)	PUNCT
ftr-360	715	62	;	;	PUNCT
ftr-360	715	63	vowels	vowel	NOUN
ftr-360	715	64	v.	v.	ADP
ftr-360	715	65	witt	witt	ADJ
ftr-360	715	66	,	,	PUNCT
ftr-360	715	67	149	149	NUM
ftr-360	715	68	cal	cal	NOUN
ftr-360	715	69	.	.	PUNCT
ftr-360	716	1	app	app	PROPN
ftr-360	716	2	.	.	PUNCT
ftr-360	717	1	2d	2d	PROPN
ftr-360	717	2	257	257	NUM
ftr-360	717	3	,	,	PUNCT
ftr-360	717	4	262	262	NUM
ftr-360	717	5	(	(	PUNCT
ftr-360	717	6	cal	cal	X
ftr-360	717	7	.	.	PUNCT
ftr-360	718	1	ct	ct	PROPN
ftr-360	718	2	.	.	PUNCT
ftr-360	719	1	app	app	PROPN
ftr-360	719	2	.	.	PROPN
ftr-360	720	1	1957	1957	NUM
ftr-360	720	2	)	)	PUNCT
ftr-360	721	1	(	(	PUNCT
ftr-360	721	2	holding	hold	VERB
ftr-360	721	3	that	that	SCONJ
ftr-360	721	4	a	a	DET
ftr-360	721	5	contractor	contractor	NOUN
ftr-360	721	6	would	would	AUX
ftr-360	721	7	be	be	AUX
ftr-360	721	8	deemed	deem	VERB
ftr-360	721	9	to	to	PART
ftr-360	721	10	have	have	AUX
ftr-360	721	11	substantially	substantially	ADV
ftr-360	721	12	performed	perform	VERB
ftr-360	721	13	under	under	ADP
ftr-360	721	14	a	a	DET
ftr-360	721	15	contract	contract	NOUN
ftr-360	721	16	despite	despite	SCONJ
ftr-360	721	17	having	having	AUX
ftr-360	721	18	delayed	delay	VERB
ftr-360	721	19	in	in	ADP
ftr-360	721	20	its	its	PRON
ftr-360	721	21	submission	submission	NOUN
ftr-360	721	22	of	of	ADP
ftr-360	721	23	subcontractor	subcontractor	NOUN
ftr-360	721	24	bills	bill	NOUN
ftr-360	721	25	)	)	PUNCT
ftr-360	721	26	;	;	PUNCT
ftr-360	721	27	b.f	b.f	PROPN
ftr-360	721	28	.	.	PROPN
ftr-360	721	29	schlesinger	schlesinger	PROPN
ftr-360	721	30	&	&	CCONJ
ftr-360	721	31	sons	sons	PROPN
ftr-360	721	32	v.	v.	ADP
ftr-360	721	33	kohler	kohler	PROPN
ftr-360	721	34	&	&	CCONJ
ftr-360	721	35	chase	chase	PROPN
ftr-360	721	36	,	,	PUNCT
ftr-360	721	37	103	103	NUM
ftr-360	721	38	cal	cal	NOUN
ftr-360	721	39	.	.	PUNCT
ftr-360	722	1	app	app	PROPN
ftr-360	722	2	.	.	PROPN
ftr-360	722	3	195	195	NUM
ftr-360	722	4	,	,	PUNCT
ftr-360	722	5	199	199	NUM
ftr-360	722	6	-	-	SYM
ftr-360	722	7	200	200	NUM
ftr-360	722	8	(	(	PUNCT
ftr-360	722	9	cal	cal	ADJ
ftr-360	722	10	.	.	PUNCT
ftr-360	723	1	ct	ct	PROPN
ftr-360	723	2	.	.	PUNCT
ftr-360	724	1	app	app	PROPN
ftr-360	724	2	.	.	PROPN
ftr-360	724	3	1930	1930	NUM
ftr-360	724	4	)	)	PUNCT
ftr-360	724	5	(	(	PUNCT
ftr-360	724	6	concluding	conclude	VERB
ftr-360	724	7	that	that	SCONJ
ftr-360	724	8	a	a	DET
ftr-360	724	9	failure	failure	NOUN
ftr-360	724	10	to	to	PART
ftr-360	724	11	give	give	VERB
ftr-360	724	12	notice	notice	NOUN
ftr-360	724	13	did	do	AUX
ftr-360	724	14	not	not	PART
ftr-360	724	15	constitute	constitute	VERB
ftr-360	724	16	a	a	DET
ftr-360	724	17	material	material	ADJ
ftr-360	724	18	failure	failure	NOUN
ftr-360	724	19	of	of	ADP
ftr-360	724	20	performance	performance	NOUN
ftr-360	724	21	)	)	PUNCT
ftr-360	724	22	;	;	PUNCT
ftr-360	724	23	chas	chas	PROPN
ftr-360	724	24	.	.	PUNCT
ftr-360	725	1	t.	t.	PROPN
ftr-360	725	2	main	main	PROPN
ftr-360	725	3	,	,	PUNCT
ftr-360	725	4	inc	inc	PROPN
ftr-360	725	5	.	.	PROPN
ftr-360	726	1	v.	v.	ADP
ftr-360	726	2	mass	mass	PROPN
ftr-360	726	3	.	.	PUNCT
ftr-360	726	4	tpk	tpk	PROPN
ftr-360	726	5	.	.	PUNCT
ftr-360	727	1	auth	auth	PROPN
ftr-360	727	2	.	.	PUNCT
ftr-360	727	3	,	,	PUNCT
ftr-360	727	4	196	196	NUM
ftr-360	727	5	n.e.2d	n.e.2d	NOUN
ftr-360	727	6	821	821	NUM
ftr-360	727	7	,	,	PUNCT
ftr-360	727	8	829	829	NUM
ftr-360	727	9	-	-	SYM
ftr-360	727	10	30	30	NUM
ftr-360	727	11	(	(	PUNCT
ftr-360	727	12	mass	mass	PROPN
ftr-360	727	13	.	.	PROPN
ftr-360	727	14	1964	1964	NUM
ftr-360	727	15	)	)	PUNCT
ftr-360	727	16	(	(	PUNCT
ftr-360	727	17	holding	hold	VERB
ftr-360	727	18	that	that	SCONJ
ftr-360	727	19	a	a	DET
ftr-360	727	20	service	service	NOUN
ftr-360	727	21	company	company	NOUN
ftr-360	727	22	had	have	VERB
ftr-360	727	23	a	a	DET
ftr-360	727	24	right	right	NOUN
ftr-360	727	25	to	to	PART
ftr-360	727	26	receive	receive	VERB
ftr-360	727	27	payment	payment	NOUN
ftr-360	727	28	for	for	ADP
ftr-360	727	29	services	service	NOUN
ftr-360	727	30	despite	despite	SCONJ
ftr-360	727	31	the	the	DET
ftr-360	727	32	failure	failure	NOUN
ftr-360	727	33	of	of	ADP
ftr-360	727	34	a	a	DET
ftr-360	727	35	utility	utility	NOUN
ftr-360	727	36	company	company	NOUN
ftr-360	727	37	to	to	PART
ftr-360	727	38	submit	submit	VERB
ftr-360	727	39	a	a	DET
ftr-360	727	40	bill	bill	NOUN
ftr-360	727	41	,	,	PUNCT
ftr-360	727	42	which	which	PRON
ftr-360	727	43	affected	affect	VERB
ftr-360	727	44	the	the	DET
ftr-360	727	45	company	company	NOUN
ftr-360	727	46	’s	’s	PART
ftr-360	727	47	payment	payment	NOUN
ftr-360	727	48	by	by	ADP
ftr-360	727	49	$	$	SYM
ftr-360	727	50	12.61	12.61	NUM
ftr-360	727	51	out	out	ADP
ftr-360	727	52	of	of	ADP
ftr-360	727	53	more	more	ADJ
ftr-360	727	54	than	than	ADP
ftr-360	727	55	$	$	SYM
ftr-360	727	56	1,180,000	1,180,000	NUM
ftr-360	727	57	of	of	ADP
ftr-360	727	58	total	total	ADJ
ftr-360	727	59	earned	earn	VERB
ftr-360	727	60	compensation	compensation	NOUN
ftr-360	727	61	)	)	PUNCT
ftr-360	727	62	;	;	PUNCT
ftr-360	727	63	in	in	ADP
ftr-360	727	64	re	re	PROPN
ftr-360	727	65	sandman	sandman	PROPN
ftr-360	727	66	assocs	assocs	PROPN
ftr-360	727	67	.	.	PROPN
ftr-360	727	68	,	,	PUNCT
ftr-360	727	69	l.l.c	l.l.c	PROPN
ftr-360	727	70	.	.	PROPN
ftr-360	727	71	,	,	PUNCT
ftr-360	727	72	251	251	NUM
ftr-360	727	73	b.r	b.r	PROPN
ftr-360	727	74	.	.	PROPN
ftr-360	727	75	473	473	NUM
ftr-360	727	76	,	,	PUNCT
ftr-360	727	77	482	482	NUM
ftr-360	727	78	-	-	SYM
ftr-360	727	79	83	83	NUM
ftr-360	727	80	(	(	PUNCT
ftr-360	727	81	bankr	bankr	PROPN
ftr-360	727	82	.	.	PUNCT
ftr-360	728	1	w.d	w.d	PROPN
ftr-360	728	2	.	.	PROPN
ftr-360	728	3	va	va	PROPN
ftr-360	728	4	.	.	PROPN
ftr-360	728	5	2000	2000	NUM
ftr-360	728	6	)	)	PUNCT
ftr-360	728	7	(	(	PUNCT
ftr-360	728	8	deeming	deem	VERB
ftr-360	728	9	a	a	DET
ftr-360	728	10	failure	failure	NOUN
ftr-360	728	11	to	to	PART
ftr-360	728	12	sign	sign	VERB
ftr-360	728	13	an	an	DET
ftr-360	728	14	operating	operating	NOUN
ftr-360	728	15	agreement	agreement	NOUN
ftr-360	728	16	,	,	PUNCT
ftr-360	728	17	as	as	SCONJ
ftr-360	728	18	required	require	VERB
ftr-360	728	19	by	by	ADP
ftr-360	728	20	a	a	DET
ftr-360	728	21	contract	contract	NOUN
ftr-360	728	22	to	to	PART
ftr-360	728	23	acquire	acquire	VERB
ftr-360	728	24	a	a	DET
ftr-360	728	25	membership	membership	NOUN
ftr-360	728	26	interest	interest	NOUN
ftr-360	728	27	in	in	ADP
ftr-360	728	28	a	a	DET
ftr-360	728	29	limited	limited	ADJ
ftr-360	728	30	liability	liability	NOUN
ftr-360	728	31	company	company	NOUN
ftr-360	728	32	,	,	PUNCT
ftr-360	728	33	as	as	ADP
ftr-360	728	34	an	an	DET
ftr-360	728	35	immaterial	immaterial	ADJ
ftr-360	728	36	breach	breach	NOUN
ftr-360	728	37	of	of	ADP
ftr-360	728	38	the	the	DET
ftr-360	728	39	contract	contract	NOUN
ftr-360	728	40	under	under	ADP
ftr-360	728	41	which	which	PRON
ftr-360	728	42	substantial	substantial	ADJ
ftr-360	728	43	performance	performance	NOUN
ftr-360	728	44	occurred	occur	VERB
ftr-360	728	45	)	)	PUNCT
ftr-360	728	46	.	.	PUNCT
ftr-360	729	1	2010	2010	NUM
ftr-360	729	2	]	]	PUNCT
ftr-360	729	3	just	just	ADV
ftr-360	729	4	enough	enough	ADV
ftr-360	729	5	:	:	PUNCT
ftr-360	729	6	substantial	substantial	ADJ
ftr-360	729	7	performance	performance	NOUN
ftr-360	729	8	,	,	PUNCT
ftr-360	729	9	ministerial	ministerial	ADJ
ftr-360	729	10	acts	act	NOUN
ftr-360	729	11	493	493	NUM
ftr-360	729	12	provides	provide	VERB
ftr-360	729	13	indirect	indirect	ADJ
ftr-360	729	14	support	support	NOUN
ftr-360	729	15	for	for	ADP
ftr-360	729	16	a	a	DET
ftr-360	729	17	conclusion	conclusion	NOUN
ftr-360	729	18	that	that	SCONJ
ftr-360	729	19	the	the	DET
ftr-360	729	20	all	all	DET
ftr-360	729	21	events	event	NOUN
ftr-360	729	22	tests	test	NOUN
ftr-360	729	23	must	must	AUX
ftr-360	729	24	account	account	VERB
ftr-360	729	25	for	for	ADP
ftr-360	729	26	constructive	constructive	ADJ
ftr-360	729	27	conditions.159	conditions.159	NOUN
ftr-360	729	28	that	that	PRON
ftr-360	729	29	support	support	NOUN
ftr-360	729	30	results	result	NOUN
ftr-360	729	31	from	from	ADP
ftr-360	729	32	the	the	DET
ftr-360	729	33	fact	fact	NOUN
ftr-360	729	34	that	that	SCONJ
ftr-360	729	35	substantial	substantial	ADJ
ftr-360	729	36	performance	performance	NOUN
ftr-360	729	37	can	can	AUX
ftr-360	729	38	only	only	ADV
ftr-360	729	39	excuse	excuse	VERB
ftr-360	729	40	the	the	DET
ftr-360	729	41	nonoccurrence	nonoccurrence	NOUN
ftr-360	729	42	of	of	ADP
ftr-360	729	43	an	an	DET
ftr-360	729	44	event	event	NOUN
ftr-360	729	45	that	that	PRON
ftr-360	729	46	serves	serve	VERB
ftr-360	729	47	as	as	ADP
ftr-360	729	48	a	a	DET
ftr-360	729	49	constructive	constructive	ADJ
ftr-360	729	50	condition	condition	NOUN
ftr-360	729	51	to	to	ADP
ftr-360	729	52	a	a	DET
ftr-360	729	53	performance	performance	NOUN
ftr-360	729	54	obligation.160	obligation.160	NOUN
ftr-360	729	55	but	but	CCONJ
ftr-360	729	56	more	more	ADV
ftr-360	729	57	importantly	importantly	ADV
ftr-360	729	58	with	with	ADP
ftr-360	729	59	respect	respect	NOUN
ftr-360	729	60	to	to	ADP
ftr-360	729	61	the	the	DET
ftr-360	729	62	discussion	discussion	NOUN
ftr-360	729	63	in	in	ADP
ftr-360	729	64	this	this	DET
ftr-360	729	65	article	article	NOUN
ftr-360	729	66	,	,	PUNCT
ftr-360	729	67	nothing	nothing	PRON
ftr-360	729	68	in	in	ADP
ftr-360	729	69	the	the	DET
ftr-360	729	70	tax	tax	NOUN
ftr-360	729	71	law	law	NOUN
ftr-360	729	72	suggests	suggest	VERB
ftr-360	729	73	that	that	SCONJ
ftr-360	729	74	considerations	consideration	NOUN
ftr-360	729	75	of	of	ADP
ftr-360	729	76	the	the	DET
ftr-360	729	77	substantial	substantial	ADJ
ftr-360	729	78	performance	performance	NOUN
ftr-360	729	79	doctrine	doctrine	NOUN
ftr-360	729	80	must	must	AUX
ftr-360	729	81	be	be	AUX
ftr-360	729	82	confined	confine	VERB
ftr-360	729	83	to	to	ADP
ftr-360	729	84	the	the	DET
ftr-360	729	85	nonessential	nonessential	ADJ
ftr-360	729	86	,	,	PUNCT
ftr-360	729	87	noncritical	noncritical	ADJ
ftr-360	729	88	,	,	PUNCT
ftr-360	729	89	or	or	CCONJ
ftr-360	729	90	technical	technical	ADJ
ftr-360	729	91	requirements	requirement	NOUN
ftr-360	729	92	of	of	ADP
ftr-360	729	93	contracts	contract	NOUN
ftr-360	729	94	.	.	PUNCT
ftr-360	730	1	instead	instead	ADV
ftr-360	730	2	,	,	PUNCT
ftr-360	730	3	the	the	DET
ftr-360	730	4	doctrine	doctrine	NOUN
ftr-360	730	5	seems	seem	VERB
ftr-360	730	6	equally	equally	ADV
ftr-360	730	7	relevant	relevant	ADJ
ftr-360	730	8	in	in	ADP
ftr-360	730	9	accruing	accrue	VERB
ftr-360	730	10	income	income	NOUN
ftr-360	730	11	and	and	CCONJ
ftr-360	730	12	expense	expense	NOUN
ftr-360	730	13	items	item	NOUN
ftr-360	730	14	as	as	ADP
ftr-360	730	15	a	a	DET
ftr-360	730	16	result	result	NOUN
ftr-360	730	17	of	of	ADP
ftr-360	730	18	the	the	DET
ftr-360	730	19	substantial	substantial	ADJ
ftr-360	730	20	performance	performance	NOUN
ftr-360	730	21	of	of	ADP
ftr-360	730	22	primary	primary	ADJ
ftr-360	730	23	contractual	contractual	ADJ
ftr-360	730	24	obligations	obligation	NOUN
ftr-360	730	25	(	(	PUNCT
ftr-360	730	26	e.g.	e.g.	ADV
ftr-360	730	27	,	,	PUNCT
ftr-360	730	28	substantial	substantial	ADJ
ftr-360	730	29	performance	performance	NOUN
ftr-360	730	30	of	of	ADP
ftr-360	730	31	a	a	DET
ftr-360	730	32	promise	promise	NOUN
ftr-360	730	33	to	to	PART
ftr-360	730	34	render	render	VERB
ftr-360	730	35	services	service	NOUN
ftr-360	730	36	under	under	ADP
ftr-360	730	37	a	a	DET
ftr-360	730	38	contract	contract	NOUN
ftr-360	730	39	for	for	ADP
ftr-360	730	40	services	service	NOUN
ftr-360	730	41	or	or	CCONJ
ftr-360	730	42	a	a	DET
ftr-360	730	43	promise	promise	NOUN
ftr-360	730	44	to	to	PART
ftr-360	730	45	deliver	deliver	VERB
ftr-360	730	46	goods	good	NOUN
ftr-360	730	47	under	under	ADP
ftr-360	730	48	a	a	DET
ftr-360	730	49	contract	contract	NOUN
ftr-360	730	50	for	for	ADP
ftr-360	730	51	a	a	DET
ftr-360	730	52	sale	sale	NOUN
ftr-360	730	53	of	of	ADP
ftr-360	730	54	goods	good	NOUN
ftr-360	730	55	)	)	PUNCT
ftr-360	730	56	.	.	PUNCT
ftr-360	731	1	the	the	DET
ftr-360	731	2	need	need	NOUN
ftr-360	731	3	to	to	PART
ftr-360	731	4	recognize	recognize	VERB
ftr-360	731	5	the	the	DET
ftr-360	731	6	doctrine	doctrine	NOUN
ftr-360	731	7	,	,	PUNCT
ftr-360	731	8	outside	outside	ADP
ftr-360	731	9	the	the	DET
ftr-360	731	10	ministerial	ministerial	ADJ
ftr-360	731	11	acts	act	NOUN
ftr-360	731	12	context	context	NOUN
ftr-360	731	13	,	,	PUNCT
ftr-360	731	14	seems	seems	AUX
ftr-360	731	15	partially	partially	ADV
ftr-360	731	16	compelled	compel	VERB
ftr-360	731	17	by	by	ADP
ftr-360	731	18	references	reference	NOUN
ftr-360	731	19	in	in	ADP
ftr-360	731	20	existing	exist	VERB
ftr-360	731	21	authorities	authority	NOUN
ftr-360	731	22	and	and	CCONJ
ftr-360	731	23	guidance	guidance	VERB
ftr-360	731	24	to	to	ADP
ftr-360	731	25	substantial	substantial	ADJ
ftr-360	731	26	performance	performance	NOUN
ftr-360	731	27	relative	relative	ADJ
ftr-360	731	28	to	to	ADP
ftr-360	731	29	income	income	NOUN
ftr-360	731	30	and	and	CCONJ
ftr-360	731	31	expense	expense	NOUN
ftr-360	731	32	accruals	accrual	NOUN
ftr-360	731	33	for	for	ADP
ftr-360	731	34	primary	primary	ADJ
ftr-360	731	35	contractual	contractual	ADJ
ftr-360	731	36	obligations	obligation	NOUN
ftr-360	731	37	.	.	PUNCT
ftr-360	732	1	for	for	ADP
ftr-360	732	2	example	example	NOUN
ftr-360	732	3	,	,	PUNCT
ftr-360	732	4	courts	court	NOUN
ftr-360	732	5	and	and	CCONJ
ftr-360	732	6	the	the	DET
ftr-360	732	7	service	service	NOUN
ftr-360	732	8	have	have	AUX
ftr-360	732	9	often	often	ADV
ftr-360	732	10	determined	determine	VERB
ftr-360	732	11	when	when	SCONJ
ftr-360	732	12	sales	sale	NOUN
ftr-360	732	13	of	of	ADP
ftr-360	732	14	property	property	NOUN
ftr-360	732	15	have	have	AUX
ftr-360	732	16	taken	take	VERB
ftr-360	732	17	place	place	NOUN
ftr-360	732	18	for	for	ADP
ftr-360	732	19	tax	tax	NOUN
ftr-360	732	20	purposes	purpose	NOUN
ftr-360	732	21	by	by	ADP
ftr-360	732	22	considering	consider	VERB
ftr-360	732	23	various	various	ADJ
ftr-360	732	24	factors	factor	NOUN
ftr-360	732	25	,	,	PUNCT
ftr-360	732	26	including	include	VERB
ftr-360	732	27	whether	whether	SCONJ
ftr-360	732	28	substantial	substantial	ADJ
ftr-360	732	29	performance	performance	NOUN
ftr-360	732	30	has	have	AUX
ftr-360	732	31	occurred	occur	VERB
ftr-360	732	32	with	with	ADP
ftr-360	732	33	respect	respect	NOUN
ftr-360	732	34	to	to	ADP
ftr-360	732	35	any	any	DET
ftr-360	732	36	conditions	condition	NOUN
ftr-360	732	37	precedent.161	precedent.161	VERB
ftr-360	732	38	such	such	ADJ
ftr-360	732	39	determinations	determination	NOUN
ftr-360	732	40	are	be	AUX
ftr-360	732	41	important	important	ADJ
ftr-360	732	42	under	under	ADP
ftr-360	732	43	an	an	DET
ftr-360	732	44	accrual	accrual	ADJ
ftr-360	732	45	method	method	NOUN
ftr-360	732	46	of	of	ADP
ftr-360	732	47	accounting	accounting	NOUN
ftr-360	732	48	because	because	SCONJ
ftr-360	732	49	the	the	DET
ftr-360	732	50	identification	identification	NOUN
ftr-360	732	51	of	of	ADP
ftr-360	732	52	when	when	SCONJ
ftr-360	732	53	a	a	DET
ftr-360	732	54	sale	sale	NOUN
ftr-360	732	55	takes	take	VERB
ftr-360	732	56	place	place	NOUN
ftr-360	732	57	establishes	establish	VERB
ftr-360	732	58	when	when	SCONJ
ftr-360	732	59	a	a	DET
ftr-360	732	60	seller	seller	NOUN
ftr-360	732	61	secures	secure	VERB
ftr-360	732	62	a	a	DET
ftr-360	732	63	fixed	fix	VERB
ftr-360	732	64	right	right	NOUN
ftr-360	732	65	to	to	PART
ftr-360	732	66	receive	receive	VERB
ftr-360	732	67	payment	payment	NOUN
ftr-360	732	68	under	under	ADP
ftr-360	732	69	the	the	DET
ftr-360	732	70	sales	sale	NOUN
ftr-360	732	71	contract	contract	NOUN
ftr-360	732	72	for	for	ADP
ftr-360	732	73	purposes	purpose	NOUN
ftr-360	732	74	of	of	ADP
ftr-360	732	75	the	the	DET
ftr-360	732	76	all	all	DET
ftr-360	732	77	159	159	NUM
ftr-360	732	78	.	.	PUNCT
ftr-360	733	1	see	see	VERB
ftr-360	733	2	supra	supra	PROPN
ftr-360	733	3	note	note	PROPN
ftr-360	733	4	127	127	NUM
ftr-360	733	5	and	and	CCONJ
ftr-360	733	6	accompanying	accompany	VERB
ftr-360	733	7	text	text	NOUN
ftr-360	733	8	.	.	PUNCT
ftr-360	734	1	160	160	NUM
ftr-360	734	2	.	.	PUNCT
ftr-360	734	3	see	see	VERB
ftr-360	734	4	supra	supra	PROPN
ftr-360	734	5	notes	note	VERB
ftr-360	734	6	44	44	NUM
ftr-360	734	7	-	-	SYM
ftr-360	734	8	47	47	NUM
ftr-360	734	9	and	and	CCONJ
ftr-360	734	10	accompanying	accompany	VERB
ftr-360	734	11	text	text	NOUN
ftr-360	734	12	.	.	PUNCT
ftr-360	735	1	161	161	NUM
ftr-360	735	2	.	.	PUNCT
ftr-360	736	1	see	see	VERB
ftr-360	736	2	,	,	PUNCT
ftr-360	736	3	e.g.	e.g.	ADV
ftr-360	736	4	,	,	PUNCT
ftr-360	736	5	commissioner	commissioner	PROPN
ftr-360	736	6	v.	v.	PROPN
ftr-360	736	7	segall	segall	PROPN
ftr-360	736	8	,	,	PUNCT
ftr-360	736	9	114	114	NUM
ftr-360	736	10	f.2d	f.2d	NUM
ftr-360	736	11	706	706	NUM
ftr-360	736	12	,	,	PUNCT
ftr-360	736	13	710	710	NUM
ftr-360	736	14	(	(	PUNCT
ftr-360	736	15	6th	6th	ADJ
ftr-360	736	16	cir	cir	NOUN
ftr-360	736	17	.	.	PUNCT
ftr-360	736	18	1940	1940	NUM
ftr-360	736	19	)	)	PUNCT
ftr-360	737	1	(	(	PUNCT
ftr-360	737	2	noting	note	VERB
ftr-360	737	3	that	that	SCONJ
ftr-360	737	4	substantial	substantial	ADJ
ftr-360	737	5	performance	performance	NOUN
ftr-360	737	6	constitutes	constitute	VERB
ftr-360	737	7	a	a	DET
ftr-360	737	8	factor	factor	NOUN
ftr-360	737	9	taken	take	VERB
ftr-360	737	10	into	into	ADP
ftr-360	737	11	account	account	NOUN
ftr-360	737	12	in	in	ADP
ftr-360	737	13	determining	determine	VERB
ftr-360	737	14	when	when	SCONJ
ftr-360	737	15	a	a	DET
ftr-360	737	16	sale	sale	NOUN
ftr-360	737	17	is	be	AUX
ftr-360	737	18	consummated	consummate	VERB
ftr-360	737	19	for	for	ADP
ftr-360	737	20	tax	tax	NOUN
ftr-360	737	21	purposes	purpose	NOUN
ftr-360	737	22	)	)	PUNCT
ftr-360	737	23	;	;	PUNCT
ftr-360	737	24	bradford	bradford	PROPN
ftr-360	737	25	v.	v.	PROPN
ftr-360	737	26	united	united	PROPN
ftr-360	737	27	states	states	PROPN
ftr-360	737	28	,	,	PUNCT
ftr-360	737	29	444	444	NUM
ftr-360	737	30	f.2d	f.2d	NOUN
ftr-360	737	31	1133	1133	NUM
ftr-360	737	32	,	,	PUNCT
ftr-360	737	33	1143	1143	NUM
ftr-360	737	34	(	(	PUNCT
ftr-360	737	35	ct	ct	PROPN
ftr-360	737	36	.	.	PUNCT
ftr-360	737	37	cl	cl	NOUN
ftr-360	737	38	.	.	PROPN
ftr-360	737	39	1971	1971	NUM
ftr-360	737	40	)	)	PUNCT
ftr-360	737	41	(	(	PUNCT
ftr-360	737	42	describing	describe	VERB
ftr-360	737	43	how	how	SCONJ
ftr-360	737	44	the	the	DET
ftr-360	737	45	substantial	substantial	ADJ
ftr-360	737	46	performance	performance	NOUN
ftr-360	737	47	of	of	ADP
ftr-360	737	48	conditions	condition	NOUN
ftr-360	737	49	precedent	precedent	NOUN
ftr-360	737	50	,	,	PUNCT
ftr-360	737	51	where	where	SCONJ
ftr-360	737	52	payment	payment	NOUN
ftr-360	737	53	of	of	ADP
ftr-360	737	54	the	the	DET
ftr-360	737	55	purchase	purchase	NOUN
ftr-360	737	56	price	price	NOUN
ftr-360	737	57	was	be	AUX
ftr-360	737	58	the	the	DET
ftr-360	737	59	only	only	ADJ
ftr-360	737	60	unfulfilled	unfulfilled	ADJ
ftr-360	737	61	promise	promise	NOUN
ftr-360	737	62	under	under	ADP
ftr-360	737	63	a	a	DET
ftr-360	737	64	contract	contract	NOUN
ftr-360	737	65	,	,	PUNCT
ftr-360	737	66	created	create	VERB
ftr-360	737	67	an	an	DET
ftr-360	737	68	unconditional	unconditional	ADJ
ftr-360	737	69	obligation	obligation	NOUN
ftr-360	737	70	on	on	ADP
ftr-360	737	71	a	a	DET
ftr-360	737	72	buyer	buyer	NOUN
ftr-360	737	73	to	to	PART
ftr-360	737	74	purchase	purchase	VERB
ftr-360	737	75	property	property	NOUN
ftr-360	737	76	and	and	CCONJ
ftr-360	737	77	permitted	permit	VERB
ftr-360	737	78	the	the	DET
ftr-360	737	79	buyer	buyer	NOUN
ftr-360	737	80	to	to	PART
ftr-360	737	81	acquire	acquire	VERB
ftr-360	737	82	the	the	DET
ftr-360	737	83	benefits	benefit	NOUN
ftr-360	737	84	and	and	CCONJ
ftr-360	737	85	burdens	burden	NOUN
ftr-360	737	86	of	of	ADP
ftr-360	737	87	ownership	ownership	NOUN
ftr-360	737	88	)	)	PUNCT
ftr-360	737	89	;	;	PUNCT
ftr-360	737	90	int’l	int’l	NUM
ftr-360	737	91	paper	paper	PROPN
ftr-360	737	92	co.	co.	PROPN
ftr-360	737	93	v.	v.	PROPN
ftr-360	737	94	united	united	PROPN
ftr-360	737	95	states	states	PROPN
ftr-360	737	96	,	,	PUNCT
ftr-360	737	97	33	33	NUM
ftr-360	737	98	fed	feed	VERB
ftr-360	737	99	.	.	PUNCT
ftr-360	738	1	cl	cl	NOUN
ftr-360	738	2	.	.	PUNCT
ftr-360	738	3	384	384	NUM
ftr-360	738	4	,	,	PUNCT
ftr-360	738	5	394	394	NUM
ftr-360	738	6	(	(	PUNCT
ftr-360	738	7	1995	1995	NUM
ftr-360	738	8	)	)	PUNCT
ftr-360	738	9	(	(	PUNCT
ftr-360	738	10	citing	cite	VERB
ftr-360	738	11	bradford	bradford	NOUN
ftr-360	738	12	with	with	ADP
ftr-360	738	13	approval	approval	NOUN
ftr-360	738	14	in	in	ADP
ftr-360	738	15	distinguishing	distinguish	VERB
ftr-360	738	16	a	a	DET
ftr-360	738	17	“	"	PUNCT
ftr-360	738	18	contract	contract	NOUN
ftr-360	738	19	of	of	ADP
ftr-360	738	20	sale	sale	NOUN
ftr-360	738	21	”	"	PUNCT
ftr-360	738	22	from	from	ADP
ftr-360	738	23	a	a	DET
ftr-360	738	24	“	"	PUNCT
ftr-360	738	25	contract	contract	NOUN
ftr-360	738	26	for	for	ADP
ftr-360	738	27	sale	sale	NOUN
ftr-360	738	28	”	"	PUNCT
ftr-360	738	29	)	)	PUNCT
ftr-360	738	30	;	;	PUNCT
ftr-360	739	1	harmston	harmston	PROPN
ftr-360	739	2	v.	v.	ADP
ftr-360	739	3	commissioner	commissioner	NOUN
ftr-360	739	4	,	,	PUNCT
ftr-360	739	5	61	61	NUM
ftr-360	739	6	t.c	t.c	PROPN
ftr-360	739	7	.	.	PROPN
ftr-360	739	8	216	216	NUM
ftr-360	739	9	,	,	PUNCT
ftr-360	739	10	228	228	NUM
ftr-360	739	11	(	(	PUNCT
ftr-360	739	12	1973	1973	NUM
ftr-360	739	13	)	)	PUNCT
ftr-360	739	14	(	(	PUNCT
ftr-360	739	15	quoting	quote	VERB
ftr-360	739	16	the	the	DET
ftr-360	739	17	description	description	NOUN
ftr-360	739	18	about	about	ADP
ftr-360	739	19	the	the	DET
ftr-360	739	20	relevance	relevance	NOUN
ftr-360	739	21	of	of	ADP
ftr-360	739	22	substantial	substantial	ADJ
ftr-360	739	23	performance	performance	NOUN
ftr-360	739	24	from	from	ADP
ftr-360	739	25	segall	segall	PROPN
ftr-360	739	26	)	)	PUNCT
ftr-360	739	27	;	;	PUNCT
ftr-360	739	28	irs	irs	PROPN
ftr-360	739	29	tech	tech	NOUN
ftr-360	739	30	.	.	PUNCT
ftr-360	740	1	adv	adv	PROPN
ftr-360	740	2	.	.	PUNCT
ftr-360	740	3	mem	mem	PROPN
ftr-360	740	4	.	.	PROPN
ftr-360	740	5	80	80	NUM
ftr-360	740	6	-	-	SYM
ftr-360	740	7	40	40	NUM
ftr-360	740	8	-	-	SYM
ftr-360	740	9	015	015	NUM
ftr-360	740	10	(	(	PUNCT
ftr-360	740	11	june	june	PROPN
ftr-360	740	12	27	27	NUM
ftr-360	740	13	,	,	PUNCT
ftr-360	740	14	1980	1980	NUM
ftr-360	740	15	)	)	PUNCT
ftr-360	740	16	(	(	PUNCT
ftr-360	740	17	same	same	ADJ
ftr-360	740	18	)	)	PUNCT
ftr-360	740	19	;	;	PUNCT
ftr-360	740	20	irs	irs	PROPN
ftr-360	740	21	priv	priv	PROPN
ftr-360	740	22	.	.	PUNCT
ftr-360	741	1	ltr	ltr	PROPN
ftr-360	741	2	.	.	PUNCT
ftr-360	741	3	rul	rul	PROPN
ftr-360	741	4	.	.	PUNCT
ftr-360	742	1	87	87	NUM
ftr-360	742	2	-	-	SYM
ftr-360	742	3	18	18	NUM
ftr-360	742	4	-	-	SYM
ftr-360	742	5	003	003	NUM
ftr-360	742	6	(	(	PUNCT
ftr-360	742	7	jan	jan	PROPN
ftr-360	742	8	.	.	PROPN
ftr-360	742	9	7	7	NUM
ftr-360	742	10	,	,	PUNCT
ftr-360	742	11	1987	1987	NUM
ftr-360	742	12	)	)	PUNCT
ftr-360	743	1	(	(	PUNCT
ftr-360	743	2	highlighting	highlight	VERB
ftr-360	743	3	the	the	DET
ftr-360	743	4	occurrence	occurrence	NOUN
ftr-360	743	5	of	of	ADP
ftr-360	743	6	substantial	substantial	ADJ
ftr-360	743	7	performance	performance	NOUN
ftr-360	743	8	of	of	ADP
ftr-360	743	9	conditions	condition	NOUN
ftr-360	743	10	precedent	precedent	NOUN
ftr-360	743	11	as	as	ADP
ftr-360	743	12	a	a	DET
ftr-360	743	13	relevant	relevant	ADJ
ftr-360	743	14	factor	factor	NOUN
ftr-360	743	15	in	in	ADP
ftr-360	743	16	determining	determine	VERB
ftr-360	743	17	whether	whether	SCONJ
ftr-360	743	18	a	a	DET
ftr-360	743	19	purchaser	purchaser	NOUN
ftr-360	743	20	has	have	VERB
ftr-360	743	21	an	an	DET
ftr-360	743	22	unconditional	unconditional	ADJ
ftr-360	743	23	obligation	obligation	NOUN
ftr-360	743	24	to	to	PART
ftr-360	743	25	pay	pay	VERB
ftr-360	743	26	in	in	ADP
ftr-360	743	27	a	a	DET
ftr-360	743	28	sale	sale	NOUN
ftr-360	743	29	transaction	transaction	NOUN
ftr-360	743	30	)	)	PUNCT
ftr-360	743	31	;	;	PUNCT
ftr-360	743	32	irs	irs	PROPN
ftr-360	743	33	field	field	NOUN
ftr-360	743	34	serv	serv	X
ftr-360	743	35	.	.	PUNCT
ftr-360	744	1	adv	adv	PROPN
ftr-360	744	2	.	.	PUNCT
ftr-360	745	1	1997	1997	NUM
ftr-360	745	2	fsa	fsa	PROPN
ftr-360	745	3	lexis	lexis	VERB
ftr-360	745	4	713	713	NUM
ftr-360	745	5	(	(	PUNCT
ftr-360	745	6	dec	dec	PROPN
ftr-360	745	7	.	.	PROPN
ftr-360	745	8	16	16	NUM
ftr-360	745	9	,	,	PUNCT
ftr-360	745	10	1997	1997	NUM
ftr-360	745	11	)	)	PUNCT
ftr-360	745	12	(	(	PUNCT
ftr-360	745	13	same	same	ADJ
ftr-360	745	14	)	)	PUNCT
ftr-360	745	15	;	;	PUNCT
ftr-360	745	16	see	see	VERB
ftr-360	745	17	also	also	ADV
ftr-360	745	18	irs	irs	PROPN
ftr-360	745	19	gen	gen	PROPN
ftr-360	745	20	.	.	PROPN
ftr-360	745	21	couns	couns	PROPN
ftr-360	745	22	.	.	PUNCT
ftr-360	746	1	mem	mem	PROPN
ftr-360	746	2	.	.	X
ftr-360	747	1	33,966	33,966	NUM
ftr-360	747	2	(	(	PUNCT
ftr-360	747	3	nov	nov	PROPN
ftr-360	747	4	.	.	PROPN
ftr-360	747	5	13	13	NUM
ftr-360	747	6	,	,	PUNCT
ftr-360	747	7	1968	1968	NUM
ftr-360	747	8	)	)	PUNCT
ftr-360	747	9	(	(	PUNCT
ftr-360	747	10	concluding	conclude	VERB
ftr-360	747	11	that	that	DET
ftr-360	747	12	substantial	substantial	ADJ
ftr-360	747	13	performance	performance	NOUN
ftr-360	747	14	of	of	ADP
ftr-360	747	15	conditions	condition	NOUN
ftr-360	747	16	precedent	precedent	NOUN
ftr-360	747	17	could	could	AUX
ftr-360	747	18	make	make	VERB
ftr-360	747	19	a	a	DET
ftr-360	747	20	stock	stock	NOUN
ftr-360	747	21	subscription	subscription	NOUN
ftr-360	747	22	contract	contract	NOUN
ftr-360	747	23	absolute	absolute	ADJ
ftr-360	747	24	and	and	CCONJ
ftr-360	747	25	establish	establish	VERB
ftr-360	747	26	a	a	DET
ftr-360	747	27	documentary	documentary	NOUN
ftr-360	747	28	stamp	stamp	NOUN
ftr-360	747	29	tax	tax	NOUN
ftr-360	747	30	liability	liability	NOUN
ftr-360	747	31	)	)	PUNCT
ftr-360	747	32	.	.	PUNCT
ftr-360	748	1	494	494	NUM
ftr-360	748	2	florida	florida	PROPN
ftr-360	748	3	tax	tax	NOUN
ftr-360	748	4	review	review	NOUN
ftr-360	748	5	[	[	X
ftr-360	748	6	vol	vol	NOUN
ftr-360	748	7	.	.	PUNCT
ftr-360	749	1	10:7	10:7	NUM
ftr-360	749	2	events	event	NOUN
ftr-360	749	3	test	test	NOUN
ftr-360	749	4	of	of	ADP
ftr-360	749	5	section	section	NOUN
ftr-360	749	6	451.162	451.162	NUM
ftr-360	749	7	although	although	SCONJ
ftr-360	749	8	neither	neither	CCONJ
ftr-360	749	9	the	the	DET
ftr-360	749	10	courts	court	NOUN
ftr-360	749	11	nor	nor	CCONJ
ftr-360	749	12	the	the	DET
ftr-360	749	13	service	service	NOUN
ftr-360	749	14	has	have	AUX
ftr-360	749	15	elaborated	elaborate	VERB
ftr-360	749	16	about	about	ADP
ftr-360	749	17	the	the	DET
ftr-360	749	18	connection	connection	NOUN
ftr-360	749	19	between	between	ADP
ftr-360	749	20	substantial	substantial	ADJ
ftr-360	749	21	performance	performance	NOUN
ftr-360	749	22	and	and	CCONJ
ftr-360	749	23	the	the	DET
ftr-360	749	24	occurrence	occurrence	NOUN
ftr-360	749	25	of	of	ADP
ftr-360	749	26	a	a	DET
ftr-360	749	27	sale	sale	NOUN
ftr-360	749	28	,	,	PUNCT
ftr-360	749	29	they	they	PRON
ftr-360	749	30	have	have	AUX
ftr-360	749	31	emphasized	emphasize	VERB
ftr-360	749	32	that	that	SCONJ
ftr-360	749	33	substantial	substantial	ADJ
ftr-360	749	34	performance	performance	NOUN
ftr-360	749	35	constitutes	constitute	VERB
ftr-360	749	36	just	just	ADV
ftr-360	749	37	one	one	NUM
ftr-360	749	38	factor	factor	NOUN
ftr-360	749	39	considered	consider	VERB
ftr-360	749	40	as	as	ADP
ftr-360	749	41	part	part	NOUN
ftr-360	749	42	of	of	ADP
ftr-360	749	43	the	the	DET
ftr-360	749	44	analysis.163	analysis.163	PROPN
ftr-360	749	45	these	these	DET
ftr-360	749	46	references	reference	NOUN
ftr-360	749	47	at	at	ADP
ftr-360	749	48	least	least	ADJ
ftr-360	749	49	acknowledge	acknowledge	VERB
ftr-360	749	50	the	the	DET
ftr-360	749	51	general	general	ADJ
ftr-360	749	52	relevancy	relevancy	NOUN
ftr-360	749	53	of	of	ADP
ftr-360	749	54	substantial	substantial	ADJ
ftr-360	749	55	performance	performance	NOUN
ftr-360	749	56	in	in	ADP
ftr-360	749	57	determining	determine	VERB
ftr-360	749	58	when	when	SCONJ
ftr-360	749	59	to	to	PART
ftr-360	749	60	recognize	recognize	VERB
ftr-360	749	61	income	income	NOUN
ftr-360	749	62	(	(	PUNCT
ftr-360	749	63	and	and	CCONJ
ftr-360	749	64	presumably	presumably	ADV
ftr-360	749	65	expenses	expense	NOUN
ftr-360	749	66	)	)	PUNCT
ftr-360	749	67	under	under	ADP
ftr-360	749	68	the	the	DET
ftr-360	749	69	all	all	DET
ftr-360	749	70	events	event	NOUN
ftr-360	749	71	tests	test	NOUN
ftr-360	749	72	.	.	PUNCT
ftr-360	750	1	more	more	ADV
ftr-360	750	2	significantly	significantly	ADV
ftr-360	750	3	,	,	PUNCT
ftr-360	750	4	in	in	ADP
ftr-360	750	5	a	a	DET
ftr-360	750	6	few	few	ADJ
ftr-360	750	7	instances	instance	NOUN
ftr-360	750	8	,	,	PUNCT
ftr-360	750	9	the	the	DET
ftr-360	750	10	tax	tax	NOUN
ftr-360	750	11	court	court	NOUN
ftr-360	750	12	and	and	CCONJ
ftr-360	750	13	the	the	DET
ftr-360	750	14	service	service	NOUN
ftr-360	750	15	have	have	AUX
ftr-360	750	16	directly	directly	ADV
ftr-360	750	17	focused	focus	VERB
ftr-360	750	18	on	on	ADP
ftr-360	750	19	substantial	substantial	ADJ
ftr-360	750	20	performance	performance	NOUN
ftr-360	750	21	of	of	ADP
ftr-360	750	22	primary	primary	ADJ
ftr-360	750	23	contractual	contractual	ADJ
ftr-360	750	24	obligations	obligation	NOUN
ftr-360	750	25	in	in	ADP
ftr-360	750	26	applying	apply	VERB
ftr-360	750	27	the	the	DET
ftr-360	750	28	all	all	DET
ftr-360	750	29	events	event	NOUN
ftr-360	750	30	tests	test	NOUN
ftr-360	750	31	.	.	PUNCT
ftr-360	751	1	for	for	ADP
ftr-360	751	2	example	example	NOUN
ftr-360	751	3	,	,	PUNCT
ftr-360	751	4	the	the	DET
ftr-360	751	5	substantial	substantial	ADJ
ftr-360	751	6	performance	performance	NOUN
ftr-360	751	7	doctrine	doctrine	NOUN
ftr-360	751	8	most	most	ADV
ftr-360	751	9	prominently	prominently	ADV
ftr-360	751	10	impacted	impact	VERB
ftr-360	751	11	the	the	DET
ftr-360	751	12	decision	decision	NOUN
ftr-360	751	13	in	in	ADP
ftr-360	751	14	levert	levert	PROPN
ftr-360	751	15	v.	v.	ADP
ftr-360	751	16	commissioner.164	commissioner.164	NOUN
ftr-360	751	17	in	in	ADP
ftr-360	751	18	that	that	DET
ftr-360	751	19	case	case	NOUN
ftr-360	751	20	,	,	PUNCT
ftr-360	751	21	the	the	DET
ftr-360	751	22	taxpayers	taxpayer	NOUN
ftr-360	751	23	entered	enter	VERB
ftr-360	751	24	into	into	ADP
ftr-360	751	25	contracts	contract	NOUN
ftr-360	751	26	to	to	PART
ftr-360	751	27	receive	receive	VERB
ftr-360	751	28	services	service	NOUN
ftr-360	751	29	,	,	PUNCT
ftr-360	751	30	which	which	PRON
ftr-360	751	31	were	be	AUX
ftr-360	751	32	performed	perform	VERB
ftr-360	751	33	in	in	ADP
ftr-360	751	34	years	year	NOUN
ftr-360	751	35	after	after	ADP
ftr-360	751	36	years	year	NOUN
ftr-360	751	37	during	during	ADP
ftr-360	751	38	which	which	PRON
ftr-360	751	39	the	the	DET
ftr-360	751	40	taxpayers	taxpayer	NOUN
ftr-360	751	41	entered	enter	VERB
ftr-360	751	42	into	into	ADP
ftr-360	751	43	the	the	DET
ftr-360	751	44	contracts.165	contracts.165	NOUN
ftr-360	751	45	the	the	DET
ftr-360	751	46	taxpayers	taxpayer	NOUN
ftr-360	751	47	,	,	PUNCT
ftr-360	751	48	using	use	VERB
ftr-360	751	49	an	an	DET
ftr-360	751	50	accrual	accrual	ADJ
ftr-360	751	51	method	method	NOUN
ftr-360	751	52	of	of	ADP
ftr-360	751	53	accounting	accounting	NOUN
ftr-360	751	54	,	,	PUNCT
ftr-360	751	55	attempted	attempt	VERB
ftr-360	751	56	to	to	PART
ftr-360	751	57	deduct	deduct	VERB
ftr-360	751	58	the	the	DET
ftr-360	751	59	costs	cost	NOUN
ftr-360	751	60	of	of	ADP
ftr-360	751	61	the	the	DET
ftr-360	751	62	services	service	NOUN
ftr-360	751	63	for	for	ADP
ftr-360	751	64	the	the	DET
ftr-360	751	65	taxable	taxable	ADJ
ftr-360	751	66	year	year	NOUN
ftr-360	751	67	during	during	ADP
ftr-360	751	68	which	which	PRON
ftr-360	751	69	the	the	DET
ftr-360	751	70	taxpayers	taxpayer	NOUN
ftr-360	751	71	entered	enter	VERB
ftr-360	751	72	into	into	ADP
ftr-360	751	73	the	the	DET
ftr-360	751	74	contracts	contract	NOUN
ftr-360	751	75	whereas	whereas	SCONJ
ftr-360	751	76	the	the	DET
ftr-360	751	77	service	service	NOUN
ftr-360	751	78	argued	argue	VERB
ftr-360	751	79	that	that	SCONJ
ftr-360	751	80	the	the	DET
ftr-360	751	81	costs	cost	NOUN
ftr-360	751	82	were	be	AUX
ftr-360	751	83	not	not	PART
ftr-360	751	84	deductible	deductible	ADJ
ftr-360	751	85	until	until	ADP
ftr-360	751	86	the	the	DET
ftr-360	751	87	years	year	NOUN
ftr-360	751	88	during	during	ADP
ftr-360	751	89	which	which	PRON
ftr-360	751	90	the	the	DET
ftr-360	751	91	services	service	NOUN
ftr-360	751	92	were	be	AUX
ftr-360	751	93	completed.166	completed.166	VERB
ftr-360	751	94	the	the	DET
ftr-360	751	95	tax	tax	NOUN
ftr-360	751	96	court	court	NOUN
ftr-360	751	97	,	,	PUNCT
ftr-360	751	98	relying	rely	VERB
ftr-360	751	99	on	on	ADP
ftr-360	751	100	a	a	DET
ftr-360	751	101	constructive	constructive	ADJ
ftr-360	751	102	condition	condition	NOUN
ftr-360	751	103	,	,	PUNCT
ftr-360	751	104	agreed	agree	VERB
ftr-360	751	105	with	with	ADP
ftr-360	751	106	the	the	DET
ftr-360	751	107	service	service	NOUN
ftr-360	751	108	and	and	CCONJ
ftr-360	751	109	held	hold	VERB
ftr-360	751	110	that	that	SCONJ
ftr-360	751	111	the	the	DET
ftr-360	751	112	taxpayers	taxpayer	NOUN
ftr-360	751	113	lacked	lack	VERB
ftr-360	751	114	fixed	fix	VERB
ftr-360	751	115	liabilities	liability	NOUN
ftr-360	751	116	to	to	PART
ftr-360	751	117	pay	pay	VERB
ftr-360	751	118	for	for	ADP
ftr-360	751	119	the	the	DET
ftr-360	751	120	services	service	NOUN
ftr-360	751	121	when	when	SCONJ
ftr-360	751	122	they	they	PRON
ftr-360	751	123	entered	enter	VERB
ftr-360	751	124	into	into	ADP
ftr-360	751	125	the	the	DET
ftr-360	751	126	contracts.167	contracts.167	NOUN
ftr-360	751	127	but	but	CCONJ
ftr-360	751	128	in	in	ADP
ftr-360	751	129	describing	describe	VERB
ftr-360	751	130	when	when	SCONJ
ftr-360	751	131	the	the	DET
ftr-360	751	132	obligations	obligation	NOUN
ftr-360	751	133	became	become	VERB
ftr-360	751	134	fixed	fix	VERB
ftr-360	751	135	,	,	PUNCT
ftr-360	751	136	the	the	DET
ftr-360	751	137	court	court	NOUN
ftr-360	751	138	noticeably	noticeably	ADV
ftr-360	751	139	contemplated	contemplate	VERB
ftr-360	751	140	applying	apply	VERB
ftr-360	751	141	the	the	DET
ftr-360	751	142	all	all	DET
ftr-360	751	143	events	event	NOUN
ftr-360	751	144	tests	test	NOUN
ftr-360	751	145	with	with	ADP
ftr-360	751	146	due	due	ADJ
ftr-360	751	147	regard	regard	NOUN
ftr-360	751	148	for	for	ADP
ftr-360	751	149	substantial	substantial	ADJ
ftr-360	751	150	performance	performance	NOUN
ftr-360	751	151	and	and	CCONJ
ftr-360	751	152	material	material	NOUN
ftr-360	751	153	failures	failure	NOUN
ftr-360	751	154	of	of	ADP
ftr-360	751	155	performance	performance	NOUN
ftr-360	751	156	:	:	PUNCT
ftr-360	751	157	162	162	NUM
ftr-360	751	158	.	.	PUNCT
ftr-360	752	1	see	see	VERB
ftr-360	752	2	hallmark	hallmark	ADJ
ftr-360	752	3	cards	card	NOUN
ftr-360	752	4	,	,	PUNCT
ftr-360	752	5	inc	inc	PROPN
ftr-360	752	6	.	.	PROPN
ftr-360	753	1	v.	v.	PROPN
ftr-360	753	2	commissioner	commissioner	PROPN
ftr-360	753	3	,	,	PUNCT
ftr-360	753	4	90	90	NUM
ftr-360	753	5	t.c	t.c	PROPN
ftr-360	753	6	.	.	PROPN
ftr-360	753	7	26	26	NUM
ftr-360	753	8	,	,	PUNCT
ftr-360	753	9	32	32	NUM
ftr-360	753	10	(	(	PUNCT
ftr-360	753	11	1988	1988	NUM
ftr-360	753	12	)	)	PUNCT
ftr-360	753	13	(	(	PUNCT
ftr-360	753	14	“	"	PUNCT
ftr-360	753	15	the	the	DET
ftr-360	753	16	objective	objective	NOUN
ftr-360	753	17	is	be	AUX
ftr-360	753	18	to	to	PART
ftr-360	753	19	determine	determine	VERB
ftr-360	753	20	at	at	ADP
ftr-360	753	21	what	what	DET
ftr-360	753	22	point	point	NOUN
ftr-360	753	23	in	in	ADP
ftr-360	753	24	time	time	NOUN
ftr-360	753	25	the	the	DET
ftr-360	753	26	seller	seller	NOUN
ftr-360	753	27	acquired	acquire	VERB
ftr-360	753	28	an	an	DET
ftr-360	753	29	unconditional	unconditional	ADJ
ftr-360	753	30	right	right	NOUN
ftr-360	753	31	to	to	PART
ftr-360	753	32	receive	receive	VERB
ftr-360	753	33	payment	payment	NOUN
ftr-360	753	34	under	under	ADP
ftr-360	753	35	the	the	DET
ftr-360	753	36	contract	contract	NOUN
ftr-360	753	37	.	.	PUNCT
ftr-360	753	38	”	"	PUNCT
ftr-360	753	39	)	)	PUNCT
ftr-360	753	40	.	.	PUNCT
ftr-360	754	1	163	163	NUM
ftr-360	754	2	.	.	PUNCT
ftr-360	755	1	see	see	VERB
ftr-360	755	2	i	i	PRON
ftr-360	755	3	d.	d.	PROPN
ftr-360	755	4	(	(	PUNCT
ftr-360	755	5	noting	note	VERB
ftr-360	755	6	that	that	SCONJ
ftr-360	755	7	no	no	DET
ftr-360	755	8	one	one	NUM
ftr-360	755	9	factor	factor	NOUN
ftr-360	755	10	controls	control	VERB
ftr-360	755	11	in	in	ADP
ftr-360	755	12	determining	determine	VERB
ftr-360	755	13	when	when	SCONJ
ftr-360	755	14	a	a	DET
ftr-360	755	15	sale	sale	NOUN
ftr-360	755	16	takes	take	VERB
ftr-360	755	17	place	place	NOUN
ftr-360	755	18	)	)	PUNCT
ftr-360	755	19	.	.	PUNCT
ftr-360	756	1	but	but	CCONJ
ftr-360	756	2	cf	cf	X
ftr-360	756	3	.	.	PUNCT
ftr-360	757	1	steiner	steiner	PROPN
ftr-360	757	2	v.	v.	PROPN
ftr-360	757	3	commissioner	commissioner	PROPN
ftr-360	757	4	,	,	PUNCT
ftr-360	757	5	t.c	t.c	PROPN
ftr-360	757	6	.	.	PROPN
ftr-360	757	7	memo	memo	NOUN
ftr-360	757	8	1995	1995	NUM
ftr-360	757	9	-	-	SYM
ftr-360	757	10	122	122	NUM
ftr-360	757	11	,	,	PUNCT
ftr-360	757	12	69	69	NUM
ftr-360	757	13	t.c.m	t.c.m	NOUN
ftr-360	757	14	.	.	PUNCT
ftr-360	758	1	(	(	PUNCT
ftr-360	758	2	cch	cch	NOUN
ftr-360	758	3	)	)	PUNCT
ftr-360	758	4	2176	2176	NUM
ftr-360	758	5	,	,	PUNCT
ftr-360	758	6	2194	2194	NUM
ftr-360	758	7	(	(	PUNCT
ftr-360	758	8	1995	1995	NUM
ftr-360	758	9	)	)	PUNCT
ftr-360	758	10	(	(	PUNCT
ftr-360	758	11	“	"	PUNCT
ftr-360	758	12	what	what	PRON
ftr-360	758	13	may	may	AUX
ftr-360	758	14	be	be	AUX
ftr-360	758	15	fairly	fairly	ADV
ftr-360	758	16	regarded	regard	VERB
ftr-360	758	17	as	as	ADP
ftr-360	758	18	ministerial	ministerial	ADJ
ftr-360	758	19	when	when	SCONJ
ftr-360	758	20	an	an	DET
ftr-360	758	21	accrual	accrual	ADJ
ftr-360	758	22	basis	basis	NOUN
ftr-360	758	23	taxpayer	taxpayer	NOUN
ftr-360	758	24	is	be	AUX
ftr-360	758	25	required	require	VERB
ftr-360	758	26	to	to	PART
ftr-360	758	27	determine	determine	VERB
ftr-360	758	28	—	—	PUNCT
ftr-360	758	29	or	or	CCONJ
ftr-360	758	30	to	to	PART
ftr-360	758	31	estimate	estimate	VERB
ftr-360	758	32	—	—	PUNCT
ftr-360	758	33	how	how	SCONJ
ftr-360	758	34	much	much	ADJ
ftr-360	758	35	income	income	NOUN
ftr-360	758	36	to	to	PART
ftr-360	758	37	recognize	recognize	VERB
ftr-360	758	38	,	,	PUNCT
ftr-360	758	39	often	often	ADV
ftr-360	758	40	well	well	ADV
ftr-360	758	41	in	in	ADP
ftr-360	758	42	advance	advance	NOUN
ftr-360	758	43	of	of	ADP
ftr-360	758	44	any	any	DET
ftr-360	758	45	right	right	NOUN
ftr-360	758	46	to	to	PART
ftr-360	758	47	present	present	VERB
ftr-360	758	48	possession	possession	NOUN
ftr-360	758	49	of	of	ADP
ftr-360	758	50	the	the	DET
ftr-360	758	51	income	income	NOUN
ftr-360	758	52	,	,	PUNCT
ftr-360	758	53	may	may	AUX
ftr-360	758	54	be	be	AUX
ftr-360	758	55	far	far	ADV
ftr-360	758	56	different	different	ADJ
ftr-360	758	57	from	from	ADP
ftr-360	758	58	what	what	PRON
ftr-360	758	59	is	be	AUX
ftr-360	758	60	ministerial	ministerial	ADJ
ftr-360	758	61	when	when	SCONJ
ftr-360	758	62	a	a	DET
ftr-360	758	63	small	small	ADJ
ftr-360	758	64	shift	shift	NOUN
ftr-360	758	65	in	in	ADP
ftr-360	758	66	amount	amount	NOUN
ftr-360	758	67	of	of	ADP
ftr-360	758	68	corporate	corporate	ADJ
ftr-360	758	69	income	income	NOUN
ftr-360	758	70	affects	affect	VERB
ftr-360	758	71	whether	whether	SCONJ
ftr-360	758	72	or	or	CCONJ
ftr-360	758	73	not	not	PART
ftr-360	758	74	the	the	DET
ftr-360	758	75	taxpayer	taxpayer	NOUN
ftr-360	758	76	becomes	become	VERB
ftr-360	758	77	the	the	DET
ftr-360	758	78	owner	owner	NOUN
ftr-360	758	79	of	of	ADP
ftr-360	758	80	stock	stock	NOUN
ftr-360	758	81	.	.	PUNCT
ftr-360	758	82	”	"	PUNCT
ftr-360	758	83	)	)	PUNCT
ftr-360	758	84	.	.	PUNCT
ftr-360	759	1	164	164	NUM
ftr-360	759	2	.	.	PUNCT
ftr-360	760	1	t.c	t.c	PROPN
ftr-360	760	2	.	.	PROPN
ftr-360	760	3	memo	memo	NOUN
ftr-360	760	4	1989	1989	NUM
ftr-360	760	5	-	-	SYM
ftr-360	760	6	333	333	NUM
ftr-360	760	7	,	,	PUNCT
ftr-360	760	8	57	57	NUM
ftr-360	760	9	t.c.m	t.c.m	NOUN
ftr-360	760	10	.	.	PUNCT
ftr-360	761	1	(	(	PUNCT
ftr-360	761	2	cch	cch	PROPN
ftr-360	761	3	)	)	PUNCT
ftr-360	761	4	910	910	NUM
ftr-360	761	5	(	(	PUNCT
ftr-360	761	6	1989	1989	NUM
ftr-360	761	7	)	)	PUNCT
ftr-360	761	8	,	,	PUNCT
ftr-360	761	9	aff’d	aff’d	VERB
ftr-360	761	10	by	by	ADP
ftr-360	761	11	court	court	NOUN
ftr-360	761	12	order	order	NOUN
ftr-360	761	13	,	,	PUNCT
ftr-360	761	14	956	956	NUM
ftr-360	761	15	f.2d	f.2d	NOUN
ftr-360	761	16	264	264	NUM
ftr-360	761	17	(	(	PUNCT
ftr-360	761	18	5th	5th	ADJ
ftr-360	761	19	cir	cir	NOUN
ftr-360	761	20	.	.	PROPN
ftr-360	761	21	1992	1992	NUM
ftr-360	761	22	)	)	PUNCT
ftr-360	761	23	.	.	PUNCT
ftr-360	762	1	165	165	NUM
ftr-360	762	2	.	.	PUNCT
ftr-360	762	3	see	see	VERB
ftr-360	762	4	i	i	PRON
ftr-360	762	5	d.	d.	PROPN
ftr-360	762	6	at	at	ADP
ftr-360	762	7	916	916	NUM
ftr-360	762	8	.	.	PUNCT
ftr-360	763	1	166	166	NUM
ftr-360	763	2	.	.	PUNCT
ftr-360	763	3	see	see	VERB
ftr-360	763	4	i	i	PRON
ftr-360	763	5	d.	d.	PROPN
ftr-360	763	6	167	167	NUM
ftr-360	763	7	.	.	PUNCT
ftr-360	764	1	see	see	VERB
ftr-360	764	2	i	i	PRON
ftr-360	764	3	d.	d.	PROPN
ftr-360	764	4	916	916	NUM
ftr-360	764	5	-	-	SYM
ftr-360	764	6	17	17	NUM
ftr-360	764	7	.	.	PUNCT
ftr-360	765	1	in	in	ADP
ftr-360	765	2	support	support	NOUN
ftr-360	765	3	of	of	ADP
ftr-360	765	4	its	its	PRON
ftr-360	765	5	holding	holding	NOUN
ftr-360	765	6	,	,	PUNCT
ftr-360	765	7	the	the	DET
ftr-360	765	8	court	court	NOUN
ftr-360	765	9	relied	rely	VERB
ftr-360	765	10	on	on	ADP
ftr-360	765	11	a	a	DET
ftr-360	765	12	quote	quote	NOUN
ftr-360	765	13	from	from	ADP
ftr-360	765	14	levin	levin	PROPN
ftr-360	765	15	v.	v.	PROPN
ftr-360	765	16	commissioner	commissioner	PROPN
ftr-360	765	17	,	,	PUNCT
ftr-360	765	18	219	219	NUM
ftr-360	765	19	f.2d	f.2d	ADP
ftr-360	765	20	588	588	NUM
ftr-360	765	21	(	(	PUNCT
ftr-360	765	22	3d	3d	NUM
ftr-360	765	23	cir	cir	NOUN
ftr-360	765	24	.	.	PUNCT
ftr-360	765	25	1955	1955	NUM
ftr-360	765	26	)	)	PUNCT
ftr-360	765	27	,	,	PUNCT
ftr-360	765	28	about	about	ADP
ftr-360	765	29	the	the	DET
ftr-360	765	30	conditional	conditional	ADJ
ftr-360	765	31	nature	nature	NOUN
ftr-360	765	32	of	of	ADP
ftr-360	765	33	performance	performance	NOUN
ftr-360	765	34	obligations	obligation	NOUN
ftr-360	765	35	due	due	ADJ
ftr-360	765	36	to	to	ADP
ftr-360	765	37	unsatisfied	unsatisfied	ADJ
ftr-360	765	38	constructive	constructive	ADJ
ftr-360	765	39	conditions	condition	NOUN
ftr-360	765	40	.	.	PUNCT
ftr-360	766	1	see	see	VERB
ftr-360	766	2	levert	levert	PROPN
ftr-360	766	3	,	,	PUNCT
ftr-360	766	4	57	57	NUM
ftr-360	766	5	t.c.m	t.c.m	NOUN
ftr-360	766	6	.	.	PUNCT
ftr-360	767	1	(	(	PUNCT
ftr-360	767	2	cch	cch	NOUN
ftr-360	767	3	)	)	PUNCT
ftr-360	767	4	at	at	ADP
ftr-360	767	5	917	917	NUM
ftr-360	767	6	(	(	PUNCT
ftr-360	767	7	quoting	quote	VERB
ftr-360	767	8	levin	levin	PROPN
ftr-360	767	9	,	,	PUNCT
ftr-360	767	10	219	219	NUM
ftr-360	767	11	f.2d	f.2d	NOUN
ftr-360	767	12	at	at	ADP
ftr-360	767	13	589	589	NUM
ftr-360	767	14	)	)	PUNCT
ftr-360	767	15	.	.	PUNCT
ftr-360	768	1	the	the	DET
ftr-360	768	2	service	service	NOUN
ftr-360	768	3	later	later	ADV
ftr-360	768	4	relied	rely	VERB
ftr-360	768	5	on	on	ADP
ftr-360	768	6	the	the	DET
ftr-360	768	7	lower	low	ADJ
ftr-360	768	8	court	court	NOUN
ftr-360	768	9	opinion	opinion	NOUN
ftr-360	768	10	in	in	ADP
ftr-360	768	11	levin	levin	PROPN
ftr-360	768	12	to	to	PART
ftr-360	768	13	support	support	VERB
ftr-360	768	14	its	its	PRON
ftr-360	768	15	denial	denial	NOUN
ftr-360	768	16	of	of	ADP
ftr-360	768	17	deductions	deduction	NOUN
ftr-360	768	18	for	for	ADP
ftr-360	768	19	costs	cost	NOUN
ftr-360	768	20	attributable	attributable	ADJ
ftr-360	768	21	to	to	ADP
ftr-360	768	22	bilateral	bilateral	ADJ
ftr-360	768	23	contractual	contractual	ADJ
ftr-360	768	24	arrangements	arrangement	NOUN
ftr-360	768	25	prior	prior	ADV
ftr-360	768	26	to	to	ADP
ftr-360	768	27	an	an	DET
ftr-360	768	28	obligee	obligee	ADJ
ftr-360	768	29	’s	’s	PART
ftr-360	768	30	performance	performance	NOUN
ftr-360	768	31	of	of	ADP
ftr-360	768	32	the	the	DET
ftr-360	768	33	promised	promise	VERB
ftr-360	768	34	services	service	NOUN
ftr-360	768	35	.	.	PUNCT
ftr-360	769	1	see	see	VERB
ftr-360	769	2	rev	rev	PROPN
ftr-360	769	3	.	.	PROPN
ftr-360	769	4	rul	rul	PROPN
ftr-360	769	5	.	.	PUNCT
ftr-360	770	1	2007	2007	NUM
ftr-360	770	2	-	-	SYM
ftr-360	770	3	3	3	NUM
ftr-360	770	4	,	,	PUNCT
ftr-360	770	5	2007	2007	NUM
ftr-360	770	6	-	-	SYM
ftr-360	770	7	1	1	NUM
ftr-360	770	8	c.b	c.b	PROPN
ftr-360	770	9	.	.	PROPN
ftr-360	770	10	350	350	NUM
ftr-360	770	11	.	.	PUNCT
ftr-360	771	1	2010	2010	NUM
ftr-360	771	2	]	]	PUNCT
ftr-360	771	3	just	just	ADV
ftr-360	771	4	enough	enough	ADV
ftr-360	771	5	:	:	PUNCT
ftr-360	771	6	substantial	substantial	ADJ
ftr-360	771	7	performance	performance	NOUN
ftr-360	771	8	,	,	PUNCT
ftr-360	771	9	ministerial	ministerial	ADJ
ftr-360	771	10	acts	act	VERB
ftr-360	771	11	495	495	NUM
ftr-360	772	1	[	[	X
ftr-360	772	2	the	the	DET
ftr-360	772	3	taxpayers	taxpayer	NOUN
ftr-360	772	4	]	]	PUNCT
ftr-360	772	5	did	do	AUX
ftr-360	772	6	not	not	PART
ftr-360	772	7	become	become	VERB
ftr-360	772	8	unconditionally	unconditionally	ADV
ftr-360	772	9	liable	liable	ADJ
ftr-360	772	10	for	for	ADP
ftr-360	772	11	the	the	DET
ftr-360	772	12	full	full	ADJ
ftr-360	772	13	amounts	amount	NOUN
ftr-360	772	14	of	of	ADP
ftr-360	772	15	the	the	DET
ftr-360	772	16	contract	contract	NOUN
ftr-360	772	17	prices	price	NOUN
ftr-360	772	18	until	until	ADP
ftr-360	772	19	the	the	DET
ftr-360	772	20	contractor[s	contractor[s	NOUN
ftr-360	772	21	]	]	PUNCT
ftr-360	772	22	completed	complete	VERB
ftr-360	772	23	,	,	PUNCT
ftr-360	772	24	at	at	ADP
ftr-360	772	25	least	least	ADJ
ftr-360	772	26	in	in	ADP
ftr-360	772	27	substantial	substantial	ADJ
ftr-360	772	28	part	part	NOUN
ftr-360	772	29	,	,	PUNCT
ftr-360	772	30	[	[	X
ftr-360	772	31	their	their	PRON
ftr-360	772	32	]	]	PUNCT
ftr-360	772	33	duties	duty	NOUN
ftr-360	772	34	under	under	ADP
ftr-360	772	35	the	the	DET
ftr-360	772	36	contracts	contract	NOUN
ftr-360	772	37	.	.	PUNCT
ftr-360	773	1	until	until	ADP
ftr-360	773	2	that	that	DET
ftr-360	773	3	time	time	NOUN
ftr-360	773	4	,	,	PUNCT
ftr-360	773	5	the	the	DET
ftr-360	773	6	possibility	possibility	NOUN
ftr-360	773	7	remained	remain	VERB
ftr-360	773	8	that	that	SCONJ
ftr-360	773	9	a	a	DET
ftr-360	773	10	“	"	PUNCT
ftr-360	773	11	material	material	ADJ
ftr-360	773	12	failure	failure	NOUN
ftr-360	773	13	”	"	PUNCT
ftr-360	773	14	of	of	ADP
ftr-360	773	15	performance	performance	NOUN
ftr-360	773	16	would	would	AUX
ftr-360	773	17	excuse	excuse	VERB
ftr-360	773	18	[	[	PRON
ftr-360	773	19	the	the	DET
ftr-360	773	20	taxpayers	taxpayer	NOUN
ftr-360	773	21	’	'	PUNCT
ftr-360	773	22	]	]	PUNCT
ftr-360	773	23	refusal	refusal	NOUN
ftr-360	773	24	to	to	PART
ftr-360	773	25	pay	pay	VERB
ftr-360	773	26	.	.	PUNCT
ftr-360	773	27	.	.	PUNCT
ftr-360	774	1	.	.	PUNCT
ftr-360	775	1	.	.	PUNCT
ftr-360	776	1	we	we	PRON
ftr-360	776	2	find	find	VERB
ftr-360	776	3	that	that	SCONJ
ftr-360	776	4	the	the	DET
ftr-360	776	5	parties	party	NOUN
ftr-360	776	6	contemplated	contemplate	VERB
ftr-360	776	7	significant	significant	ADJ
ftr-360	776	8	performance	performance	NOUN
ftr-360	776	9	by	by	ADP
ftr-360	776	10	the	the	DET
ftr-360	776	11	contractor[s	contractor[s	NOUN
ftr-360	776	12	]	]	PUNCT
ftr-360	776	13	prior	prior	ADV
ftr-360	776	14	to	to	ADP
ftr-360	776	15	the	the	DET
ftr-360	776	16	time	time	NOUN
ftr-360	776	17	[	[	X
ftr-360	776	18	the	the	DET
ftr-360	776	19	taxpayers	taxpayer	NOUN
ftr-360	776	20	]	]	PUNCT
ftr-360	776	21	were	be	AUX
ftr-360	776	22	required	require	VERB
ftr-360	776	23	to	to	PART
ftr-360	776	24	make	make	VERB
ftr-360	776	25	full	full	ADJ
ftr-360	776	26	payment	payment	NOUN
ftr-360	776	27	of	of	ADP
ftr-360	776	28	the	the	DET
ftr-360	776	29	contract	contract	NOUN
ftr-360	776	30	prices	price	NOUN
ftr-360	776	31	.	.	PUNCT
ftr-360	776	32	.	.	PUNCT
ftr-360	776	33	.	.	PUNCT
ftr-360	776	34	.	.	PUNCT
ftr-360	776	35	.	.	PUNCT
ftr-360	776	36	.	.	PUNCT
ftr-360	776	37	.	.	PUNCT
ftr-360	777	1	while	while	SCONJ
ftr-360	777	2	there	there	PRON
ftr-360	777	3	is	be	VERB
ftr-360	777	4	some	some	DET
ftr-360	777	5	evidence	evidence	NOUN
ftr-360	777	6	that	that	SCONJ
ftr-360	777	7	minimal	minimal	ADJ
ftr-360	777	8	[	[	PUNCT
ftr-360	777	9	required	require	VERB
ftr-360	777	10	services	service	NOUN
ftr-360	777	11	]	]	PUNCT
ftr-360	777	12	may	may	AUX
ftr-360	777	13	have	have	AUX
ftr-360	777	14	occurred	occur	VERB
ftr-360	777	15	.	.	PUNCT
ftr-360	778	1	.	.	PUNCT
ftr-360	778	2	.	.	PUNCT
ftr-360	779	1	later	later	ADV
ftr-360	779	2	.	.	PUNCT
ftr-360	779	3	.	.	PUNCT
ftr-360	780	1	.	.	PUNCT
ftr-360	780	2	,	,	PUNCT
ftr-360	780	3	we	we	PRON
ftr-360	780	4	find	find	VERB
ftr-360	780	5	that	that	SCONJ
ftr-360	780	6	[	[	X
ftr-360	780	7	the	the	DET
ftr-360	780	8	required	required	ADJ
ftr-360	780	9	services	service	NOUN
ftr-360	780	10	]	]	PUNCT
ftr-360	780	11	were	be	AUX
ftr-360	780	12	completed	complete	VERB
ftr-360	780	13	in	in	ADP
ftr-360	780	14	the	the	DET
ftr-360	780	15	years	year	NOUN
ftr-360	780	16	following	follow	VERB
ftr-360	780	17	[	[	X
ftr-360	780	18	the	the	DET
ftr-360	780	19	]	]	X
ftr-360	780	20	execution	execution	NOUN
ftr-360	780	21	[	[	X
ftr-360	780	22	of	of	ADP
ftr-360	780	23	the	the	DET
ftr-360	780	24	contracts	contract	NOUN
ftr-360	780	25	]	]	PUNCT
ftr-360	780	26	and	and	CCONJ
ftr-360	780	27	that	that	SCONJ
ftr-360	780	28	the	the	DET
ftr-360	780	29	contractor[s	contractor[s	NOUN
ftr-360	780	30	]	]	PUNCT
ftr-360	780	31	substantially	substantially	ADV
ftr-360	780	32	performed	perform	VERB
ftr-360	780	33	[	[	PUNCT
ftr-360	780	34	their	their	PRON
ftr-360	780	35	]	]	X
ftr-360	780	36	obligations	obligation	NOUN
ftr-360	780	37	under	under	ADP
ftr-360	780	38	both	both	DET
ftr-360	780	39	contracts	contract	NOUN
ftr-360	780	40	in	in	ADP
ftr-360	780	41	those	those	DET
ftr-360	780	42	years.168	years.168	NOUN
ftr-360	780	43	with	with	ADP
ftr-360	780	44	respect	respect	NOUN
ftr-360	780	45	to	to	ADP
ftr-360	780	46	the	the	DET
ftr-360	780	47	cost	cost	NOUN
ftr-360	780	48	of	of	ADP
ftr-360	780	49	the	the	DET
ftr-360	780	50	acquired	acquire	VERB
ftr-360	780	51	services	service	NOUN
ftr-360	780	52	,	,	PUNCT
ftr-360	780	53	the	the	DET
ftr-360	780	54	court	court	NOUN
ftr-360	780	55	accordingly	accordingly	ADV
ftr-360	780	56	found	find	VERB
ftr-360	780	57	a	a	DET
ftr-360	780	58	deduction	deduction	NOUN
ftr-360	780	59	appropriate	appropriate	ADJ
ftr-360	780	60	for	for	ADP
ftr-360	780	61	the	the	DET
ftr-360	780	62	year	year	NOUN
ftr-360	780	63	during	during	ADP
ftr-360	780	64	which	which	PRON
ftr-360	780	65	the	the	DET
ftr-360	780	66	contractors	contractor	NOUN
ftr-360	780	67	had	have	AUX
ftr-360	780	68	substantially	substantially	ADV
ftr-360	780	69	performed	perform	VERB
ftr-360	780	70	the	the	DET
ftr-360	780	71	promised	promise	VERB
ftr-360	780	72	services.169	services.169	PROPN
ftr-360	780	73	levert	levert	PROPN
ftr-360	780	74	clearly	clearly	ADV
ftr-360	780	75	expresses	express	VERB
ftr-360	780	76	the	the	DET
ftr-360	780	77	idea	idea	NOUN
ftr-360	780	78	that	that	SCONJ
ftr-360	780	79	substantial	substantial	ADJ
ftr-360	780	80	performance	performance	NOUN
ftr-360	780	81	of	of	ADP
ftr-360	780	82	a	a	DET
ftr-360	780	83	primary	primary	ADJ
ftr-360	780	84	contractual	contractual	ADJ
ftr-360	780	85	obligation	obligation	NOUN
ftr-360	780	86	is	be	AUX
ftr-360	780	87	sufficient	sufficient	ADJ
ftr-360	780	88	to	to	PART
ftr-360	780	89	establish	establish	VERB
ftr-360	780	90	an	an	DET
ftr-360	780	91	unconditional	unconditional	ADJ
ftr-360	780	92	right	right	NOUN
ftr-360	780	93	to	to	PART
ftr-360	780	94	receive	receive	VERB
ftr-360	780	95	and	and	CCONJ
ftr-360	780	96	liability	liability	NOUN
ftr-360	780	97	to	to	PART
ftr-360	780	98	make	make	VERB
ftr-360	780	99	payment	payment	NOUN
ftr-360	780	100	for	for	ADP
ftr-360	780	101	that	that	DET
ftr-360	780	102	performance	performance	NOUN
ftr-360	780	103	under	under	ADP
ftr-360	780	104	the	the	DET
ftr-360	780	105	all	all	DET
ftr-360	780	106	events	event	NOUN
ftr-360	780	107	tests	test	NOUN
ftr-360	780	108	.	.	PUNCT
ftr-360	781	1	the	the	DET
ftr-360	781	2	idea	idea	NOUN
ftr-360	781	3	is	be	AUX
ftr-360	781	4	not	not	PART
ftr-360	781	5	surprising	surprising	ADJ
ftr-360	781	6	insofar	insofar	ADV
ftr-360	781	7	as	as	SCONJ
ftr-360	781	8	one	one	PRON
ftr-360	781	9	might	might	AUX
ftr-360	781	10	expect	expect	VERB
ftr-360	781	11	the	the	DET
ftr-360	781	12	means	mean	NOUN
ftr-360	781	13	for	for	ADP
ftr-360	781	14	distinguishing	distinguish	VERB
ftr-360	781	15	between	between	ADP
ftr-360	781	16	conditional	conditional	ADJ
ftr-360	781	17	and	and	CCONJ
ftr-360	781	18	unconditional	unconditional	ADJ
ftr-360	781	19	rights	right	NOUN
ftr-360	781	20	and	and	CCONJ
ftr-360	781	21	liabilities	liability	NOUN
ftr-360	781	22	for	for	ADP
ftr-360	781	23	tax	tax	NOUN
ftr-360	781	24	purposes	purpose	NOUN
ftr-360	781	25	to	to	PART
ftr-360	781	26	correspond	correspond	VERB
ftr-360	781	27	with	with	ADP
ftr-360	781	28	the	the	DET
ftr-360	781	29	role	role	NOUN
ftr-360	781	30	of	of	ADP
ftr-360	781	31	substantial	substantial	ADJ
ftr-360	781	32	performance	performance	NOUN
ftr-360	781	33	in	in	ADP
ftr-360	781	34	distinguishing	distinguish	VERB
ftr-360	781	35	between	between	ADP
ftr-360	781	36	legally	legally	ADV
ftr-360	781	37	enforceable	enforceable	ADJ
ftr-360	781	38	and	and	CCONJ
ftr-360	781	39	unenforceable	unenforceable	ADJ
ftr-360	781	40	obligations	obligation	NOUN
ftr-360	781	41	for	for	ADP
ftr-360	781	42	contact	contact	NOUN
ftr-360	781	43	law	law	NOUN
ftr-360	781	44	purposes	purpose	NOUN
ftr-360	781	45	.	.	PUNCT
ftr-360	782	1	accordingly	accordingly	ADV
ftr-360	782	2	,	,	PUNCT
ftr-360	782	3	the	the	DET
ftr-360	782	4	service	service	NOUN
ftr-360	782	5	has	have	AUX
ftr-360	782	6	relied	rely	VERB
ftr-360	782	7	on	on	ADP
ftr-360	782	8	levert	levert	PROPN
ftr-360	782	9	to	to	PART
ftr-360	782	10	deny	deny	VERB
ftr-360	782	11	deductions	deduction	NOUN
ftr-360	782	12	for	for	ADP
ftr-360	782	13	the	the	DET
ftr-360	782	14	cost	cost	NOUN
ftr-360	782	15	of	of	ADP
ftr-360	782	16	unperformed	unperformed	ADJ
ftr-360	782	17	services	service	NOUN
ftr-360	782	18	due	due	ADP
ftr-360	782	19	to	to	ADP
ftr-360	782	20	the	the	DET
ftr-360	782	21	possibility	possibility	NOUN
ftr-360	782	22	that	that	SCONJ
ftr-360	782	23	a	a	DET
ftr-360	782	24	“	"	PUNCT
ftr-360	782	25	‘	'	PUNCT
ftr-360	782	26	material	material	ADJ
ftr-360	782	27	failure	failure	NOUN
ftr-360	782	28	’	'	PUNCT
ftr-360	782	29	of	of	ADP
ftr-360	782	30	performance	performance	NOUN
ftr-360	782	31	could	could	AUX
ftr-360	782	32	excuse	excuse	VERB
ftr-360	782	33	the	the	DET
ftr-360	782	34	taxpayer	taxpayer	NOUN
ftr-360	782	35	from	from	ADP
ftr-360	782	36	fulfilling	fulfil	VERB
ftr-360	782	37	its	its	PRON
ftr-360	782	38	obligations	obligation	NOUN
ftr-360	782	39	[	[	X
ftr-360	782	40	to	to	PART
ftr-360	782	41	pay	pay	VERB
ftr-360	782	42	]	]	PUNCT
ftr-360	782	43	under	under	ADP
ftr-360	782	44	the	the	DET
ftr-360	782	45	terms	term	NOUN
ftr-360	782	46	of	of	ADP
ftr-360	782	47	the	the	DET
ftr-360	782	48	contract”170	contract”170	NOUN
ftr-360	782	49	and	and	CCONJ
ftr-360	782	50	the	the	DET
ftr-360	782	51	tax	tax	NOUN
ftr-360	782	52	court	court	NOUN
ftr-360	782	53	has	have	AUX
ftr-360	782	54	relied	rely	VERB
ftr-360	782	55	on	on	ADP
ftr-360	782	56	levert	levert	PROPN
ftr-360	782	57	to	to	PART
ftr-360	782	58	deny	deny	VERB
ftr-360	782	59	a	a	DET
ftr-360	782	60	deduction	deduction	NOUN
ftr-360	782	61	for	for	ADP
ftr-360	782	62	the	the	DET
ftr-360	782	63	cost	cost	NOUN
ftr-360	782	64	of	of	ADP
ftr-360	782	65	moving	move	VERB
ftr-360	782	66	services	service	NOUN
ftr-360	782	67	under	under	ADP
ftr-360	782	68	an	an	DET
ftr-360	782	69	agreement	agreement	NOUN
ftr-360	782	70	with	with	ADP
ftr-360	782	71	“	"	PUNCT
ftr-360	782	72	c.o.d	c.o.d	PROPN
ftr-360	782	73	.	.	PUNCT
ftr-360	782	74	”	"	PUNCT
ftr-360	783	1	payment	payment	NOUN
ftr-360	783	2	terms	term	NOUN
ftr-360	783	3	due	due	ADP
ftr-360	783	4	to	to	ADP
ftr-360	783	5	the	the	DET
ftr-360	783	6	legally	legally	ADV
ftr-360	783	7	contingent	contingent	ADJ
ftr-360	783	8	nature	nature	NOUN
ftr-360	783	9	of	of	ADP
ftr-360	783	10	the	the	DET
ftr-360	783	11	obligation	obligation	NOUN
ftr-360	783	12	prior	prior	ADV
ftr-360	783	13	to	to	ADP
ftr-360	783	14	delivery	delivery	NOUN
ftr-360	783	15	168	168	NUM
ftr-360	783	16	.	.	PUNCT
ftr-360	784	1	levert	levert	PROPN
ftr-360	784	2	,	,	PUNCT
ftr-360	784	3	57	57	NUM
ftr-360	784	4	t.c.m	t.c.m	NOUN
ftr-360	784	5	.	.	PUNCT
ftr-360	785	1	(	(	PUNCT
ftr-360	785	2	cch	cch	NOUN
ftr-360	785	3	)	)	PUNCT
ftr-360	785	4	at	at	ADP
ftr-360	785	5	917	917	NUM
ftr-360	785	6	.	.	PUNCT
ftr-360	785	7	169	169	NUM
ftr-360	785	8	.	.	PUNCT
ftr-360	786	1	see	see	VERB
ftr-360	786	2	i	i	PRON
ftr-360	786	3	d.	d.	PROPN
ftr-360	786	4	170	170	NUM
ftr-360	786	5	.	.	PUNCT
ftr-360	787	1	irs	irs	PROPN
ftr-360	787	2	field	field	NOUN
ftr-360	787	3	serv	serv	X
ftr-360	787	4	.	.	PUNCT
ftr-360	788	1	adv	adv	PROPN
ftr-360	788	2	.	.	PROPN
ftr-360	788	3	,	,	PUNCT
ftr-360	788	4	1997	1997	NUM
ftr-360	788	5	fsa	fsa	PROPN
ftr-360	788	6	lexis	lexi	VERB
ftr-360	788	7	577	577	NUM
ftr-360	788	8	(	(	PUNCT
ftr-360	788	9	apr	apr	NOUN
ftr-360	788	10	.	.	PROPN
ftr-360	788	11	3	3	NUM
ftr-360	788	12	,	,	PUNCT
ftr-360	788	13	1997	1997	NUM
ftr-360	788	14	)	)	PUNCT
ftr-360	788	15	.	.	PUNCT
ftr-360	789	1	asking	ask	VERB
ftr-360	789	2	whether	whether	SCONJ
ftr-360	789	3	a	a	DET
ftr-360	789	4	material	material	ADJ
ftr-360	789	5	failure	failure	NOUN
ftr-360	789	6	of	of	ADP
ftr-360	789	7	performance	performance	NOUN
ftr-360	789	8	has	have	AUX
ftr-360	789	9	occurred	occur	VERB
ftr-360	789	10	involves	involve	VERB
ftr-360	789	11	the	the	DET
ftr-360	789	12	same	same	ADJ
ftr-360	789	13	considerations	consideration	NOUN
ftr-360	789	14	as	as	ADP
ftr-360	789	15	asking	ask	VERB
ftr-360	789	16	whether	whether	SCONJ
ftr-360	789	17	substantial	substantial	ADJ
ftr-360	789	18	performance	performance	NOUN
ftr-360	789	19	has	have	AUX
ftr-360	789	20	occurred	occur	VERB
ftr-360	789	21	.	.	PUNCT
ftr-360	790	1	see	see	VERB
ftr-360	790	2	supra	supra	PROPN
ftr-360	790	3	note	note	PROPN
ftr-360	790	4	58	58	NUM
ftr-360	790	5	and	and	CCONJ
ftr-360	790	6	accompanying	accompany	VERB
ftr-360	790	7	text	text	NOUN
ftr-360	790	8	.	.	PUNCT
ftr-360	791	1	496	496	NUM
ftr-360	791	2	florida	florida	PROPN
ftr-360	791	3	tax	tax	NOUN
ftr-360	791	4	review	review	NOUN
ftr-360	791	5	[	[	X
ftr-360	791	6	vol	vol	NOUN
ftr-360	791	7	.	.	PUNCT
ftr-360	791	8	10:7	10:7	NUM
ftr-360	791	9	of	of	ADP
ftr-360	791	10	the	the	DET
ftr-360	791	11	goods.171	goods.171	NOUN
ftr-360	791	12	although	although	SCONJ
ftr-360	791	13	these	these	DET
ftr-360	791	14	few	few	ADJ
ftr-360	791	15	instances	instance	NOUN
ftr-360	791	16	in	in	ADP
ftr-360	791	17	which	which	PRON
ftr-360	791	18	levert	levert	NOUN
ftr-360	791	19	has	have	AUX
ftr-360	791	20	been	be	AUX
ftr-360	791	21	followed	follow	VERB
ftr-360	791	22	only	only	ADV
ftr-360	791	23	involved	involve	VERB
ftr-360	791	24	situations	situation	NOUN
ftr-360	791	25	where	where	SCONJ
ftr-360	791	26	substantial	substantial	ADJ
ftr-360	791	27	performance	performance	NOUN
ftr-360	791	28	had	have	AUX
ftr-360	791	29	not	not	PART
ftr-360	791	30	occurred	occur	VERB
ftr-360	791	31	by	by	ADP
ftr-360	791	32	year	year	NOUN
ftr-360	791	33	end	end	NOUN
ftr-360	791	34	,	,	PUNCT
ftr-360	791	35	their	their	PRON
ftr-360	791	36	approach	approach	NOUN
ftr-360	791	37	strongly	strongly	ADV
ftr-360	791	38	suggests	suggest	VERB
ftr-360	791	39	that	that	SCONJ
ftr-360	791	40	the	the	DET
ftr-360	791	41	occurrence	occurrence	NOUN
ftr-360	791	42	of	of	ADP
ftr-360	791	43	substantial	substantial	ADJ
ftr-360	791	44	performance	performance	NOUN
ftr-360	791	45	would	would	AUX
ftr-360	791	46	simultaneously	simultaneously	ADV
ftr-360	791	47	establish	establish	VERB
ftr-360	791	48	enforceable	enforceable	ADJ
ftr-360	791	49	obligations	obligation	NOUN
ftr-360	791	50	under	under	ADP
ftr-360	791	51	contract	contract	NOUN
ftr-360	791	52	law	law	NOUN
ftr-360	791	53	and	and	CCONJ
ftr-360	791	54	fixed	fix	VERB
ftr-360	791	55	rights	right	NOUN
ftr-360	791	56	/	/	SYM
ftr-360	791	57	liabilities	liability	NOUN
ftr-360	791	58	under	under	ADP
ftr-360	791	59	the	the	DET
ftr-360	791	60	tax	tax	NOUN
ftr-360	791	61	law	law	NOUN
ftr-360	791	62	.	.	PUNCT
ftr-360	792	1	thus	thus	ADV
ftr-360	792	2	,	,	PUNCT
ftr-360	792	3	a	a	DET
ftr-360	792	4	taxpayer	taxpayer	NOUN
ftr-360	792	5	would	would	AUX
ftr-360	792	6	properly	properly	ADV
ftr-360	792	7	accrue	accrue	VERB
ftr-360	792	8	an	an	DET
ftr-360	792	9	expense	expense	NOUN
ftr-360	792	10	item	item	NOUN
ftr-360	792	11	under	under	ADP
ftr-360	792	12	a	a	DET
ftr-360	792	13	contract	contract	NOUN
ftr-360	792	14	for	for	ADP
ftr-360	792	15	services	service	NOUN
ftr-360	792	16	,	,	PUNCT
ftr-360	792	17	for	for	ADP
ftr-360	792	18	example	example	NOUN
ftr-360	792	19	,	,	PUNCT
ftr-360	792	20	when	when	SCONJ
ftr-360	792	21	notions	notion	NOUN
ftr-360	792	22	of	of	ADP
ftr-360	792	23	equity	equity	NOUN
ftr-360	792	24	shift	shift	NOUN
ftr-360	792	25	from	from	ADP
ftr-360	792	26	creating	create	VERB
ftr-360	792	27	a	a	DET
ftr-360	792	28	constructive	constructive	ADJ
ftr-360	792	29	condition	condition	NOUN
ftr-360	792	30	—	—	PUNCT
ftr-360	792	31	as	as	ADP
ftr-360	792	32	protection	protection	NOUN
ftr-360	792	33	for	for	ADP
ftr-360	792	34	the	the	DET
ftr-360	792	35	taxpayer	taxpayer	NOUN
ftr-360	792	36	against	against	ADP
ftr-360	792	37	a	a	DET
ftr-360	792	38	risk	risk	NOUN
ftr-360	792	39	of	of	ADP
ftr-360	792	40	having	have	VERB
ftr-360	792	41	to	to	PART
ftr-360	792	42	pay	pay	VERB
ftr-360	792	43	if	if	SCONJ
ftr-360	792	44	the	the	DET
ftr-360	792	45	services	service	NOUN
ftr-360	792	46	were	be	AUX
ftr-360	792	47	not	not	PART
ftr-360	792	48	forthcoming	forthcoming	ADJ
ftr-360	792	49	—	—	PUNCT
ftr-360	792	50	to	to	ADP
ftr-360	792	51	expecting	expect	VERB
ftr-360	792	52	the	the	DET
ftr-360	792	53	taxpayer	taxpayer	NOUN
ftr-360	792	54	to	to	PART
ftr-360	792	55	perform	perform	VERB
ftr-360	792	56	as	as	SCONJ
ftr-360	792	57	promised	promise	VERB
ftr-360	792	58	—	—	PUNCT
ftr-360	792	59	as	as	ADP
ftr-360	792	60	a	a	DET
ftr-360	792	61	result	result	NOUN
ftr-360	792	62	of	of	ADP
ftr-360	792	63	the	the	DET
ftr-360	792	64	other	other	ADJ
ftr-360	792	65	party	party	NOUN
ftr-360	792	66	’s	’s	PART
ftr-360	792	67	substantial	substantial	ADJ
ftr-360	792	68	performance	performance	NOUN
ftr-360	792	69	of	of	ADP
ftr-360	792	70	the	the	DET
ftr-360	792	71	services.172	services.172	NOUN
ftr-360	792	72	the	the	DET
ftr-360	792	73	prospect	prospect	NOUN
ftr-360	792	74	of	of	ADP
ftr-360	792	75	accruing	accrue	VERB
ftr-360	792	76	items	item	NOUN
ftr-360	792	77	upon	upon	SCONJ
ftr-360	792	78	the	the	DET
ftr-360	792	79	substantial	substantial	ADJ
ftr-360	792	80	performance	performance	NOUN
ftr-360	792	81	of	of	ADP
ftr-360	792	82	primary	primary	ADJ
ftr-360	792	83	contractual	contractual	ADJ
ftr-360	792	84	obligations	obligation	NOUN
ftr-360	792	85	would	would	AUX
ftr-360	792	86	also	also	ADV
ftr-360	792	87	nicely	nicely	ADV
ftr-360	792	88	complement	complement	VERB
ftr-360	792	89	a	a	DET
ftr-360	792	90	rationale	rationale	NOUN
ftr-360	792	91	used	use	VERB
ftr-360	792	92	to	to	PART
ftr-360	792	93	reject	reject	VERB
ftr-360	792	94	tax	tax	NOUN
ftr-360	792	95	deductions	deduction	NOUN
ftr-360	792	96	for	for	ADP
ftr-360	792	97	promises	promise	NOUN
ftr-360	792	98	to	to	PART
ftr-360	792	99	pay	pay	VERB
ftr-360	792	100	in	in	ADP
ftr-360	792	101	executory	executory	ADJ
ftr-360	792	102	contracts	contract	NOUN
ftr-360	792	103	,	,	PUNCT
ftr-360	792	104	despite	despite	SCONJ
ftr-360	792	105	any	any	DET
ftr-360	792	106	potential	potential	ADJ
ftr-360	792	107	liability	liability	NOUN
ftr-360	792	108	for	for	ADP
ftr-360	792	109	breach	breach	NOUN
ftr-360	792	110	.	.	PUNCT
ftr-360	793	1	generally	generally	ADV
ftr-360	793	2	,	,	PUNCT
ftr-360	793	3	a	a	DET
ftr-360	793	4	loss	loss	NOUN
ftr-360	793	5	deduction	deduction	NOUN
ftr-360	793	6	can	can	AUX
ftr-360	793	7	not	not	PART
ftr-360	793	8	be	be	AUX
ftr-360	793	9	claimed	claim	VERB
ftr-360	793	10	for	for	ADP
ftr-360	793	11	anticipated	anticipate	VERB
ftr-360	793	12	damages	damage	NOUN
ftr-360	793	13	that	that	PRON
ftr-360	793	14	might	might	AUX
ftr-360	793	15	arise	arise	VERB
ftr-360	793	16	from	from	ADP
ftr-360	793	17	a	a	DET
ftr-360	793	18	breach	breach	NOUN
ftr-360	793	19	of	of	ADP
ftr-360	793	20	contract	contract	NOUN
ftr-360	793	21	claim	claim	NOUN
ftr-360	793	22	because	because	SCONJ
ftr-360	793	23	the	the	DET
ftr-360	793	24	loss	loss	NOUN
ftr-360	793	25	is	be	AUX
ftr-360	793	26	not	not	PART
ftr-360	793	27	certain	certain	ADJ
ftr-360	793	28	to	to	PART
ftr-360	793	29	occur	occur	VERB
ftr-360	793	30	even	even	ADV
ftr-360	793	31	if	if	SCONJ
ftr-360	793	32	the	the	DET
ftr-360	793	33	events	event	NOUN
ftr-360	793	34	that	that	PRON
ftr-360	793	35	caused	cause	VERB
ftr-360	793	36	the	the	DET
ftr-360	793	37	breach	breach	NOUN
ftr-360	793	38	have	have	AUX
ftr-360	793	39	already	already	ADV
ftr-360	793	40	happened.173	happened.173	PROPN
ftr-360	793	41	nevertheless	nevertheless	ADV
ftr-360	793	42	,	,	PUNCT
ftr-360	793	43	taxpayers	taxpayer	NOUN
ftr-360	793	44	have	have	AUX
ftr-360	793	45	occasionally	occasionally	ADV
ftr-360	793	46	asserted	assert	VERB
ftr-360	793	47	that	that	SCONJ
ftr-360	793	48	deductions	deduction	NOUN
ftr-360	793	49	were	be	AUX
ftr-360	793	50	proper	proper	ADJ
ftr-360	793	51	for	for	ADP
ftr-360	793	52	the	the	DET
ftr-360	793	53	amounts	amount	NOUN
ftr-360	793	54	they	they	PRON
ftr-360	793	55	promised	promise	VERB
ftr-360	793	56	to	to	PART
ftr-360	793	57	pay	pay	VERB
ftr-360	793	58	under	under	ADP
ftr-360	793	59	executory	executory	ADJ
ftr-360	793	60	contracts	contract	NOUN
ftr-360	793	61	,	,	PUNCT
ftr-360	793	62	for	for	ADP
ftr-360	793	63	the	the	DET
ftr-360	793	64	years	year	NOUN
ftr-360	793	65	during	during	ADP
ftr-360	793	66	which	which	PRON
ftr-360	793	67	they	they	PRON
ftr-360	793	68	entered	enter	VERB
ftr-360	793	69	into	into	ADP
ftr-360	793	70	those	those	DET
ftr-360	793	71	contracts	contract	NOUN
ftr-360	793	72	,	,	PUNCT
ftr-360	793	73	in	in	ADP
ftr-360	793	74	anticipation	anticipation	NOUN
ftr-360	793	75	that	that	SCONJ
ftr-360	793	76	the	the	DET
ftr-360	793	77	taxpayers	taxpayer	NOUN
ftr-360	793	78	could	could	AUX
ftr-360	793	79	be	be	AUX
ftr-360	793	80	held	hold	VERB
ftr-360	793	81	liable	liable	ADJ
ftr-360	793	82	for	for	ADP
ftr-360	793	83	breach	breach	NOUN
ftr-360	793	84	if	if	SCONJ
ftr-360	793	85	they	they	PRON
ftr-360	793	86	fail	fail	VERB
ftr-360	793	87	to	to	PART
ftr-360	793	88	make	make	VERB
ftr-360	793	89	the	the	DET
ftr-360	793	90	payments.174	payments.174	ADJ
ftr-360	793	91	the	the	DET
ftr-360	793	92	courts	court	NOUN
ftr-360	793	93	have	have	AUX
ftr-360	793	94	rejected	reject	VERB
ftr-360	793	95	those	those	DET
ftr-360	793	96	deductions	deduction	NOUN
ftr-360	793	97	because	because	SCONJ
ftr-360	793	98	any	any	DET
ftr-360	793	99	liability	liability	NOUN
ftr-360	793	100	for	for	ADP
ftr-360	793	101	damages	damage	NOUN
ftr-360	793	102	remains	remain	VERB
ftr-360	793	103	contingent	contingent	ADJ
ftr-360	793	104	until	until	SCONJ
ftr-360	793	105	a	a	DET
ftr-360	793	106	breach	breach	NOUN
ftr-360	793	107	occurs.175	occurs.175	VERB
ftr-360	793	108	the	the	DET
ftr-360	793	109	courts	court	NOUN
ftr-360	793	110	further	far	ADV
ftr-360	793	111	explained	explain	VERB
ftr-360	793	112	that	that	SCONJ
ftr-360	793	113	no	no	DET
ftr-360	793	114	such	such	ADJ
ftr-360	793	115	breach	breach	NOUN
ftr-360	793	116	could	could	AUX
ftr-360	793	117	occur	occur	VERB
ftr-360	793	118	for	for	ADP
ftr-360	793	119	a	a	DET
ftr-360	793	120	promise	promise	NOUN
ftr-360	793	121	to	to	PART
ftr-360	793	122	pay	pay	VERB
ftr-360	793	123	that	that	PRON
ftr-360	793	124	remains	remain	VERB
ftr-360	793	125	subject	subject	ADJ
ftr-360	793	126	to	to	ADP
ftr-360	793	127	an	an	DET
ftr-360	793	128	unsatisfied	unsatisfied	ADJ
ftr-360	793	129	condition	condition	NOUN
ftr-360	793	130	precedent	precedent	NOUN
ftr-360	793	131	,	,	PUNCT
ftr-360	793	132	and	and	CCONJ
ftr-360	793	133	that	that	SCONJ
ftr-360	793	134	the	the	DET
ftr-360	793	135	unfulfilled	unfulfilled	ADJ
ftr-360	793	136	performances	performance	NOUN
ftr-360	793	137	contemplated	contemplate	VERB
ftr-360	793	138	by	by	ADP
ftr-360	793	139	executory	executory	ADJ
ftr-360	793	140	contracts	contract	NOUN
ftr-360	793	141	usually	usually	ADV
ftr-360	793	142	represent	represent	VERB
ftr-360	793	143	the	the	DET
ftr-360	793	144	unsatisfied	unsatisfied	ADJ
ftr-360	793	145	constructive	constructive	ADJ
ftr-360	793	146	conditions	condition	NOUN
ftr-360	793	147	to	to	ADP
ftr-360	793	148	those	those	DET
ftr-360	793	149	promises	promise	NOUN
ftr-360	793	150	to	to	PART
ftr-360	793	151	pay.176	pay.176	VERB
ftr-360	793	152	for	for	ADP
ftr-360	793	153	example	example	NOUN
ftr-360	793	154	,	,	PUNCT
ftr-360	793	155	a	a	DET
ftr-360	793	156	constructive	constructive	ADJ
ftr-360	793	157	condition	condition	NOUN
ftr-360	793	158	would	would	AUX
ftr-360	793	159	generally	generally	ADV
ftr-360	793	160	keep	keep	VERB
ftr-360	793	161	a	a	DET
ftr-360	793	162	promise	promise	NOUN
ftr-360	793	163	to	to	PART
ftr-360	793	164	pay	pay	VERB
ftr-360	793	165	for	for	ADP
ftr-360	793	166	future	future	ADJ
ftr-360	793	167	services	service	NOUN
ftr-360	793	168	from	from	ADP
ftr-360	793	169	becoming	become	VERB
ftr-360	793	170	due	due	ADJ
ftr-360	793	171	as	as	ADV
ftr-360	793	172	long	long	ADV
ftr-360	793	173	as	as	SCONJ
ftr-360	793	174	the	the	DET
ftr-360	793	175	contract	contract	NOUN
ftr-360	793	176	remained	remain	VERB
ftr-360	793	177	executory.177	executory.177	ADJ
ftr-360	794	1	so	so	ADV
ftr-360	794	2	no	no	DET
ftr-360	794	3	breach	breach	NOUN
ftr-360	794	4	could	could	AUX
ftr-360	794	5	occur	occur	VERB
ftr-360	794	6	with	with	ADP
ftr-360	794	7	171	171	NUM
ftr-360	794	8	.	.	PUNCT
ftr-360	795	1	see	see	VERB
ftr-360	795	2	halle	halle	PROPN
ftr-360	795	3	v.	v.	PROPN
ftr-360	795	4	commissioner	commissioner	PROPN
ftr-360	795	5	,	,	PUNCT
ftr-360	795	6	t.c	t.c	PROPN
ftr-360	795	7	.	.	PROPN
ftr-360	795	8	memo	memo	NOUN
ftr-360	795	9	1996	1996	NUM
ftr-360	795	10	-	-	SYM
ftr-360	795	11	116	116	NUM
ftr-360	795	12	,	,	PUNCT
ftr-360	795	13	71	71	NUM
ftr-360	795	14	t.c.m	t.c.m	NOUN
ftr-360	795	15	.	.	PUNCT
ftr-360	796	1	(	(	PUNCT
ftr-360	796	2	cch	cch	NOUN
ftr-360	796	3	)	)	PUNCT
ftr-360	796	4	2377	2377	NUM
ftr-360	796	5	,	,	PUNCT
ftr-360	796	6	2385	2385	NUM
ftr-360	796	7	-	-	SYM
ftr-360	796	8	86	86	NUM
ftr-360	796	9	(	(	PUNCT
ftr-360	796	10	1996	1996	NUM
ftr-360	796	11	)	)	PUNCT
ftr-360	796	12	.	.	PUNCT
ftr-360	797	1	172	172	X
ftr-360	797	2	.	.	X
ftr-360	798	1	see	see	VERB
ftr-360	798	2	supra	supra	PROPN
ftr-360	798	3	notes	note	VERB
ftr-360	798	4	49	49	NUM
ftr-360	798	5	-	-	SYM
ftr-360	798	6	52	52	NUM
ftr-360	798	7	and	and	CCONJ
ftr-360	798	8	accompanying	accompany	VERB
ftr-360	798	9	text	text	NOUN
ftr-360	798	10	.	.	PUNCT
ftr-360	799	1	173	173	NUM
ftr-360	799	2	.	.	PUNCT
ftr-360	800	1	see	see	VERB
ftr-360	800	2	lucas	lucas	PROPN
ftr-360	800	3	v.	v.	ADP
ftr-360	800	4	am	am	PROPN
ftr-360	800	5	.	.	PUNCT
ftr-360	800	6	code	code	PROPN
ftr-360	800	7	co.	co.	PROPN
ftr-360	800	8	,	,	PUNCT
ftr-360	800	9	280	280	NUM
ftr-360	800	10	u.s	u.s	PROPN
ftr-360	800	11	.	.	PROPN
ftr-360	800	12	445	445	NUM
ftr-360	800	13	,	,	PUNCT
ftr-360	800	14	450	450	NUM
ftr-360	800	15	(	(	PUNCT
ftr-360	800	16	1930	1930	NUM
ftr-360	800	17	)	)	PUNCT
ftr-360	800	18	(	(	PUNCT
ftr-360	800	19	noting	note	VERB
ftr-360	800	20	the	the	DET
ftr-360	800	21	lack	lack	NOUN
ftr-360	800	22	of	of	ADP
ftr-360	800	23	certainty	certainty	NOUN
ftr-360	800	24	insofar	insofar	ADV
ftr-360	800	25	as	as	ADP
ftr-360	800	26	a	a	DET
ftr-360	800	27	harmed	harm	VERB
ftr-360	800	28	party	party	NOUN
ftr-360	800	29	might	might	AUX
ftr-360	800	30	forgive	forgive	VERB
ftr-360	800	31	the	the	DET
ftr-360	800	32	breach	breach	NOUN
ftr-360	800	33	or	or	CCONJ
ftr-360	800	34	refrain	refrain	VERB
ftr-360	800	35	from	from	ADP
ftr-360	800	36	prosecuting	prosecute	VERB
ftr-360	800	37	a	a	DET
ftr-360	800	38	claim	claim	NOUN
ftr-360	800	39	or	or	CCONJ
ftr-360	800	40	a	a	DET
ftr-360	800	41	taxpayer	taxpayer	NOUN
ftr-360	800	42	’s	’s	PART
ftr-360	800	43	possible	possible	ADJ
ftr-360	800	44	success	success	NOUN
ftr-360	800	45	in	in	ADP
ftr-360	800	46	defending	defend	VERB
ftr-360	800	47	against	against	ADP
ftr-360	800	48	a	a	DET
ftr-360	800	49	claim	claim	NOUN
ftr-360	800	50	of	of	ADP
ftr-360	800	51	breach	breach	NOUN
ftr-360	800	52	)	)	PUNCT
ftr-360	800	53	.	.	PUNCT
ftr-360	801	1	174	174	NUM
ftr-360	801	2	.	.	PUNCT
ftr-360	802	1	see	see	VERB
ftr-360	802	2	,	,	PUNCT
ftr-360	802	3	e.g.	e.g.	ADV
ftr-360	802	4	,	,	PUNCT
ftr-360	802	5	hallack	hallack	PROPN
ftr-360	802	6	&	&	CCONJ
ftr-360	802	7	howard	howard	PROPN
ftr-360	802	8	lumber	lumber	PROPN
ftr-360	802	9	co.	co.	PROPN
ftr-360	803	1	v.	v.	ADP
ftr-360	803	2	commissioner	commissioner	PROPN
ftr-360	803	3	,	,	PUNCT
ftr-360	803	4	18	18	NUM
ftr-360	803	5	b.t.a	b.t.a	NOUN
ftr-360	803	6	.	.	PROPN
ftr-360	803	7	954	954	NUM
ftr-360	803	8	,	,	PUNCT
ftr-360	803	9	957	957	NUM
ftr-360	803	10	-	-	SYM
ftr-360	803	11	58	58	NUM
ftr-360	803	12	(	(	PUNCT
ftr-360	803	13	1930	1930	NUM
ftr-360	803	14	)	)	PUNCT
ftr-360	803	15	.	.	PUNCT
ftr-360	804	1	175	175	NUM
ftr-360	804	2	.	.	PUNCT
ftr-360	805	1	see	see	VERB
ftr-360	805	2	,	,	PUNCT
ftr-360	805	3	e.g.	e.g.	ADV
ftr-360	805	4	,	,	PUNCT
ftr-360	805	5	levin	levin	PROPN
ftr-360	805	6	v.	v.	PROPN
ftr-360	805	7	commissioner	commissioner	PROPN
ftr-360	805	8	,	,	PUNCT
ftr-360	805	9	219	219	NUM
ftr-360	805	10	f.2d	f.2d	ADP
ftr-360	805	11	588	588	NUM
ftr-360	805	12	,	,	PUNCT
ftr-360	805	13	589	589	NUM
ftr-360	805	14	(	(	PUNCT
ftr-360	805	15	3d	3d	NUM
ftr-360	805	16	cir	cir	NOUN
ftr-360	805	17	.	.	PUNCT
ftr-360	805	18	1955	1955	NUM
ftr-360	805	19	)	)	PUNCT
ftr-360	805	20	.	.	PUNCT
ftr-360	806	1	176	176	NUM
ftr-360	806	2	.	.	PUNCT
ftr-360	807	1	see	see	VERB
ftr-360	807	2	,	,	PUNCT
ftr-360	807	3	e.g.	e.g.	ADV
ftr-360	807	4	,	,	PUNCT
ftr-360	807	5	i	i	PROPN
ftr-360	807	6	d.	d.	PROPN
ftr-360	807	7	177	177	NUM
ftr-360	807	8	.	.	PUNCT
ftr-360	808	1	see	see	VERB
ftr-360	808	2	supra	supra	PROPN
ftr-360	808	3	note	note	PROPN
ftr-360	808	4	29	29	NUM
ftr-360	808	5	and	and	CCONJ
ftr-360	808	6	accompanying	accompany	VERB
ftr-360	808	7	text	text	NOUN
ftr-360	808	8	.	.	PUNCT
ftr-360	809	1	2010	2010	NUM
ftr-360	809	2	]	]	PUNCT
ftr-360	809	3	just	just	ADV
ftr-360	809	4	enough	enough	ADV
ftr-360	809	5	:	:	PUNCT
ftr-360	809	6	substantial	substantial	ADJ
ftr-360	809	7	performance	performance	NOUN
ftr-360	809	8	,	,	PUNCT
ftr-360	809	9	ministerial	ministerial	ADJ
ftr-360	809	10	acts	act	VERB
ftr-360	809	11	497	497	NUM
ftr-360	809	12	respect	respect	NOUN
ftr-360	809	13	to	to	ADP
ftr-360	809	14	the	the	DET
ftr-360	809	15	promise	promise	NOUN
ftr-360	809	16	to	to	PART
ftr-360	809	17	pay,178	pay,178	VERB
ftr-360	809	18	and	and	CCONJ
ftr-360	809	19	consistent	consistent	ADJ
ftr-360	809	20	with	with	ADP
ftr-360	809	21	the	the	DET
ftr-360	809	22	courts	court	NOUN
ftr-360	809	23	’	’	PART
ftr-360	809	24	rationale	rationale	NOUN
ftr-360	809	25	,	,	PUNCT
ftr-360	809	26	no	no	DET
ftr-360	809	27	deduction	deduction	NOUN
ftr-360	809	28	could	could	AUX
ftr-360	809	29	be	be	AUX
ftr-360	809	30	claimed	claim	VERB
ftr-360	809	31	for	for	ADP
ftr-360	809	32	the	the	DET
ftr-360	809	33	payment	payment	NOUN
ftr-360	809	34	before	before	ADP
ftr-360	809	35	the	the	DET
ftr-360	809	36	rendering	rendering	NOUN
ftr-360	809	37	of	of	ADP
ftr-360	809	38	the	the	DET
ftr-360	809	39	promised	promise	VERB
ftr-360	809	40	services.179	services.179	NOUN
ftr-360	809	41	an	an	DET
ftr-360	809	42	accrual	accrual	ADJ
ftr-360	809	43	resulting	result	VERB
ftr-360	809	44	from	from	ADP
ftr-360	809	45	substantial	substantial	ADJ
ftr-360	809	46	performance	performance	NOUN
ftr-360	809	47	would	would	AUX
ftr-360	809	48	logically	logically	ADV
ftr-360	809	49	follow	follow	VERB
ftr-360	809	50	from	from	ADP
ftr-360	809	51	this	this	DET
ftr-360	809	52	rationale	rationale	NOUN
ftr-360	809	53	expressed	express	VERB
ftr-360	809	54	by	by	ADP
ftr-360	809	55	the	the	DET
ftr-360	809	56	courts	court	NOUN
ftr-360	809	57	in	in	ADP
ftr-360	809	58	denying	deny	VERB
ftr-360	809	59	deductions	deduction	NOUN
ftr-360	809	60	for	for	ADP
ftr-360	809	61	amounts	amount	NOUN
ftr-360	809	62	payable	payable	ADJ
ftr-360	809	63	under	under	ADP
ftr-360	809	64	executory	executory	ADJ
ftr-360	809	65	contracts	contract	NOUN
ftr-360	809	66	.	.	PUNCT
ftr-360	810	1	upon	upon	SCONJ
ftr-360	810	2	substantial	substantial	ADJ
ftr-360	810	3	performance	performance	NOUN
ftr-360	810	4	of	of	ADP
ftr-360	810	5	the	the	DET
ftr-360	810	6	services	service	NOUN
ftr-360	810	7	in	in	ADP
ftr-360	810	8	the	the	DET
ftr-360	810	9	above	above	ADJ
ftr-360	810	10	example	example	NOUN
ftr-360	810	11	,	,	PUNCT
ftr-360	810	12	the	the	DET
ftr-360	810	13	promise	promise	NOUN
ftr-360	810	14	to	to	PART
ftr-360	810	15	pay	pay	VERB
ftr-360	810	16	would	would	AUX
ftr-360	810	17	become	become	VERB
ftr-360	810	18	unconditional	unconditional	ADJ
ftr-360	810	19	and	and	CCONJ
ftr-360	810	20	—	—	PUNCT
ftr-360	810	21	although	although	SCONJ
ftr-360	810	22	a	a	DET
ftr-360	810	23	claim	claim	NOUN
ftr-360	810	24	of	of	ADP
ftr-360	810	25	breach	breach	NOUN
ftr-360	810	26	might	might	AUX
ftr-360	810	27	arise	arise	VERB
ftr-360	810	28	for	for	ADP
ftr-360	810	29	nonpayment	nonpayment	NOUN
ftr-360	810	30	—	—	PUNCT
ftr-360	810	31	the	the	DET
ftr-360	810	32	liability	liability	NOUN
ftr-360	810	33	to	to	PART
ftr-360	810	34	pay	pay	VERB
ftr-360	810	35	the	the	DET
ftr-360	810	36	promised	promise	VERB
ftr-360	810	37	amount	amount	NOUN
ftr-360	810	38	would	would	AUX
ftr-360	810	39	become	become	AUX
ftr-360	810	40	fixed	fix	VERB
ftr-360	810	41	for	for	SCONJ
ftr-360	810	42	tax	tax	NOUN
ftr-360	810	43	purposes.180	purposes.180	NOUN
ftr-360	810	44	accruals	accrual	NOUN
ftr-360	810	45	triggered	trigger	VERB
ftr-360	810	46	by	by	ADP
ftr-360	810	47	substantial	substantial	ADJ
ftr-360	810	48	performance	performance	NOUN
ftr-360	810	49	would	would	AUX
ftr-360	810	50	accordingly	accordingly	ADV
ftr-360	810	51	complement	complement	VERB
ftr-360	810	52	the	the	DET
ftr-360	810	53	denials	denial	NOUN
ftr-360	810	54	of	of	ADP
ftr-360	810	55	deductions	deduction	NOUN
ftr-360	810	56	for	for	ADP
ftr-360	810	57	anticipated	anticipate	VERB
ftr-360	810	58	damages	damage	NOUN
ftr-360	810	59	.	.	PUNCT
ftr-360	811	1	in	in	ADP
ftr-360	811	2	particular	particular	ADJ
ftr-360	811	3	,	,	PUNCT
ftr-360	811	4	if	if	SCONJ
ftr-360	811	5	unsatisfied	unsatisfied	ADJ
ftr-360	811	6	conditions	condition	NOUN
ftr-360	811	7	served	serve	VERB
ftr-360	811	8	as	as	ADP
ftr-360	811	9	the	the	DET
ftr-360	811	10	basis	basis	NOUN
ftr-360	811	11	for	for	ADP
ftr-360	811	12	keeping	keep	VERB
ftr-360	811	13	taxpayers	taxpayer	NOUN
ftr-360	811	14	from	from	ADP
ftr-360	811	15	claiming	claim	VERB
ftr-360	811	16	deductions	deduction	NOUN
ftr-360	811	17	for	for	ADP
ftr-360	811	18	amounts	amount	NOUN
ftr-360	811	19	payable	payable	ADJ
ftr-360	811	20	under	under	ADP
ftr-360	811	21	executory	executory	ADJ
ftr-360	811	22	contracts	contract	NOUN
ftr-360	811	23	,	,	PUNCT
ftr-360	811	24	then	then	ADV
ftr-360	811	25	the	the	DET
ftr-360	811	26	satisfaction	satisfaction	NOUN
ftr-360	811	27	of	of	ADP
ftr-360	811	28	those	those	DET
ftr-360	811	29	conditions	condition	NOUN
ftr-360	811	30	through	through	ADP
ftr-360	811	31	substantial	substantial	ADJ
ftr-360	811	32	performance	performance	NOUN
ftr-360	811	33	must	must	AUX
ftr-360	811	34	logically	logically	ADV
ftr-360	811	35	trigger	trigger	VERB
ftr-360	811	36	accruals	accrual	NOUN
ftr-360	811	37	for	for	ADP
ftr-360	811	38	the	the	DET
ftr-360	811	39	promised	promise	VERB
ftr-360	811	40	payments	payment	NOUN
ftr-360	811	41	that	that	PRON
ftr-360	811	42	had	have	AUX
ftr-360	811	43	been	be	AUX
ftr-360	811	44	subject	subject	ADJ
ftr-360	811	45	to	to	ADP
ftr-360	811	46	those	those	DET
ftr-360	811	47	conditions	condition	NOUN
ftr-360	811	48	.	.	PUNCT
ftr-360	812	1	these	these	DET
ftr-360	812	2	considerations	consideration	NOUN
ftr-360	812	3	of	of	ADP
ftr-360	812	4	substantial	substantial	ADJ
ftr-360	812	5	performance	performance	NOUN
ftr-360	812	6	suggest	suggest	VERB
ftr-360	812	7	that	that	SCONJ
ftr-360	812	8	fixed	fix	VERB
ftr-360	812	9	rights	right	NOUN
ftr-360	812	10	and	and	CCONJ
ftr-360	812	11	liabilities	liability	NOUN
ftr-360	812	12	align	align	VERB
ftr-360	812	13	rather	rather	ADV
ftr-360	812	14	closely	closely	ADV
ftr-360	812	15	with	with	ADP
ftr-360	812	16	legally	legally	ADV
ftr-360	812	17	enforceable	enforceable	ADJ
ftr-360	812	18	obligations	obligation	NOUN
ftr-360	812	19	.	.	PUNCT
ftr-360	813	1	in	in	ADP
ftr-360	813	2	the	the	DET
ftr-360	813	3	past	past	NOUN
ftr-360	813	4	,	,	PUNCT
ftr-360	813	5	courts	court	NOUN
ftr-360	813	6	have	have	AUX
ftr-360	813	7	refused	refuse	VERB
ftr-360	813	8	to	to	PART
ftr-360	813	9	equate	equate	VERB
ftr-360	813	10	fixed	fixed	ADJ
ftr-360	813	11	rights	right	NOUN
ftr-360	813	12	/	/	SYM
ftr-360	813	13	liabilities	liability	NOUN
ftr-360	813	14	with	with	ADP
ftr-360	813	15	legally	legally	ADV
ftr-360	813	16	enforceable	enforceable	ADJ
ftr-360	813	17	obligations	obligation	NOUN
ftr-360	813	18	in	in	ADP
ftr-360	813	19	order	order	NOUN
ftr-360	813	20	to	to	PART
ftr-360	813	21	require	require	VERB
ftr-360	813	22	accruals	accrual	NOUN
ftr-360	813	23	for	for	ADP
ftr-360	813	24	certain	certain	ADJ
ftr-360	813	25	legally	legally	ADV
ftr-360	813	26	unenforceable	unenforceable	ADJ
ftr-360	813	27	obligations.181	obligations.181	PRON
ftr-360	813	28	their	their	PRON
ftr-360	813	29	refusals	refusal	NOUN
ftr-360	813	30	,	,	PUNCT
ftr-360	813	31	however	however	ADV
ftr-360	813	32	,	,	PUNCT
ftr-360	813	33	do	do	AUX
ftr-360	813	34	not	not	PART
ftr-360	813	35	mean	mean	VERB
ftr-360	813	36	that	that	SCONJ
ftr-360	813	37	the	the	DET
ftr-360	813	38	all	all	DET
ftr-360	813	39	events	event	NOUN
ftr-360	813	40	tests	test	NOUN
ftr-360	813	41	can	can	AUX
ftr-360	813	42	not	not	PART
ftr-360	813	43	require	require	VERB
ftr-360	813	44	recognition	recognition	NOUN
ftr-360	813	45	of	of	ADP
ftr-360	813	46	legally	legally	ADV
ftr-360	813	47	unconditional	unconditional	ADJ
ftr-360	813	48	obligations	obligation	NOUN
ftr-360	813	49	.	.	PUNCT
ftr-360	814	1	to	to	ADP
ftr-360	814	2	the	the	DET
ftr-360	814	3	contrary	contrary	NOUN
ftr-360	814	4	,	,	PUNCT
ftr-360	814	5	the	the	DET
ftr-360	814	6	concept	concept	NOUN
ftr-360	814	7	of	of	ADP
ftr-360	814	8	recognizing	recognize	VERB
ftr-360	814	9	legally	legally	ADV
ftr-360	814	10	unconditional	unconditional	ADJ
ftr-360	814	11	obligations	obligation	NOUN
ftr-360	814	12	appears	appear	VERB
ftr-360	814	13	very	very	ADV
ftr-360	814	14	consistent	consistent	ADJ
ftr-360	814	15	with	with	ADP
ftr-360	814	16	the	the	DET
ftr-360	814	17	objectives	objective	NOUN
ftr-360	814	18	of	of	ADP
ftr-360	814	19	the	the	DET
ftr-360	814	20	all	all	DET
ftr-360	814	21	events	event	NOUN
ftr-360	814	22	tests	test	NOUN
ftr-360	814	23	.	.	PUNCT
ftr-360	815	1	in	in	ADP
ftr-360	815	2	fact	fact	NOUN
ftr-360	815	3	,	,	PUNCT
ftr-360	815	4	it	it	PRON
ftr-360	815	5	would	would	AUX
ftr-360	815	6	be	be	AUX
ftr-360	815	7	hard	hard	ADJ
ftr-360	815	8	to	to	PART
ftr-360	815	9	construe	construe	VERB
ftr-360	815	10	the	the	DET
ftr-360	815	11	all	all	DET
ftr-360	815	12	events	event	NOUN
ftr-360	815	13	tests	test	NOUN
ftr-360	815	14	in	in	ADP
ftr-360	815	15	a	a	DET
ftr-360	815	16	way	way	NOUN
ftr-360	815	17	that	that	PRON
ftr-360	815	18	would	would	AUX
ftr-360	815	19	deny	deny	VERB
ftr-360	815	20	the	the	DET
ftr-360	815	21	establishment	establishment	NOUN
ftr-360	815	22	of	of	ADP
ftr-360	815	23	a	a	DET
ftr-360	815	24	right	right	NOUN
ftr-360	815	25	to	to	PART
ftr-360	815	26	receive	receive	VERB
ftr-360	815	27	or	or	CCONJ
ftr-360	815	28	the	the	DET
ftr-360	815	29	fact	fact	NOUN
ftr-360	815	30	of	of	ADP
ftr-360	815	31	liability	liability	NOUN
ftr-360	815	32	under	under	ADP
ftr-360	815	33	a	a	DET
ftr-360	815	34	contract	contract	NOUN
ftr-360	815	35	in	in	ADP
ftr-360	815	36	which	which	PRON
ftr-360	815	37	such	such	ADJ
ftr-360	815	38	right	right	NOUN
ftr-360	815	39	or	or	CCONJ
ftr-360	815	40	liability	liability	NOUN
ftr-360	815	41	is	be	AUX
ftr-360	815	42	legally	legally	ADV
ftr-360	815	43	unconditional	unconditional	ADJ
ftr-360	815	44	as	as	ADP
ftr-360	815	45	a	a	DET
ftr-360	815	46	result	result	NOUN
ftr-360	815	47	of	of	ADP
ftr-360	815	48	substantial	substantial	ADJ
ftr-360	815	49	performance	performance	NOUN
ftr-360	815	50	.	.	PUNCT
ftr-360	816	1	nevertheless	nevertheless	ADV
ftr-360	816	2	,	,	PUNCT
ftr-360	816	3	despite	despite	SCONJ
ftr-360	816	4	the	the	DET
ftr-360	816	5	theoretical	theoretical	ADJ
ftr-360	816	6	soundness	soundness	NOUN
ftr-360	816	7	of	of	ADP
ftr-360	816	8	accounting	account	VERB
ftr-360	816	9	for	for	ADP
ftr-360	816	10	substantial	substantial	ADJ
ftr-360	816	11	performance	performance	NOUN
ftr-360	816	12	,	,	PUNCT
ftr-360	816	13	these	these	DET
ftr-360	816	14	considerations	consideration	NOUN
ftr-360	816	15	might	might	AUX
ftr-360	816	16	create	create	VERB
ftr-360	816	17	considerable	considerable	ADJ
ftr-360	816	18	practical	practical	ADJ
ftr-360	816	19	issues	issue	NOUN
ftr-360	816	20	in	in	ADP
ftr-360	816	21	applying	apply	VERB
ftr-360	816	22	the	the	DET
ftr-360	816	23	all	all	DET
ftr-360	816	24	events	event	NOUN
ftr-360	816	25	tests	test	NOUN
ftr-360	816	26	.	.	PUNCT
ftr-360	817	1	in	in	ADP
ftr-360	817	2	particular	particular	ADJ
ftr-360	817	3	,	,	PUNCT
ftr-360	817	4	substantial	substantial	ADJ
ftr-360	817	5	performance	performance	NOUN
ftr-360	817	6	could	could	AUX
ftr-360	817	7	result	result	VERB
ftr-360	817	8	from	from	ADP
ftr-360	817	9	any	any	DET
ftr-360	817	10	deficient	deficient	ADJ
ftr-360	817	11	performance	performance	NOUN
ftr-360	817	12	,	,	PUNCT
ftr-360	817	13	regardless	regardless	ADV
ftr-360	817	14	of	of	ADP
ftr-360	817	15	178	178	NUM
ftr-360	817	16	.	.	PUNCT
ftr-360	818	1	see	see	VERB
ftr-360	818	2	supra	supra	PROPN
ftr-360	818	3	note	note	PROPN
ftr-360	818	4	8	8	NUM
ftr-360	818	5	and	and	CCONJ
ftr-360	818	6	accompanying	accompany	VERB
ftr-360	818	7	text	text	NOUN
ftr-360	818	8	.	.	PUNCT
ftr-360	819	1	179	179	NUM
ftr-360	819	2	.	.	PUNCT
ftr-360	819	3	see	see	VERB
ftr-360	819	4	hallack	hallack	NOUN
ftr-360	819	5	&	&	CCONJ
ftr-360	819	6	howard	howard	PROPN
ftr-360	819	7	lumber	lumber	PROPN
ftr-360	819	8	,	,	PUNCT
ftr-360	819	9	18	18	NUM
ftr-360	819	10	b.t.a	b.t.a	NOUN
ftr-360	819	11	.	.	PUNCT
ftr-360	820	1	at	at	ADP
ftr-360	820	2	958	958	NUM
ftr-360	820	3	(	(	PUNCT
ftr-360	820	4	“	"	PUNCT
ftr-360	820	5	we	we	PRON
ftr-360	820	6	think	think	VERB
ftr-360	820	7	no	no	DET
ftr-360	820	8	liability	liability	NOUN
ftr-360	820	9	was	be	AUX
ftr-360	820	10	incurred	incur	VERB
ftr-360	820	11	by	by	ADP
ftr-360	820	12	the	the	DET
ftr-360	820	13	petitioner	petitioner	NOUN
ftr-360	820	14	under	under	ADP
ftr-360	820	15	its	its	PRON
ftr-360	820	16	contract	contract	NOUN
ftr-360	820	17	[	[	X
ftr-360	820	18	for	for	ADP
ftr-360	820	19	services	service	NOUN
ftr-360	820	20	]	]	PUNCT
ftr-360	820	21	with	with	ADP
ftr-360	820	22	allen	allen	PROPN
ftr-360	820	23	until	until	ADP
ftr-360	820	24	.	.	PUNCT
ftr-360	820	25	.	.	PUNCT
ftr-360	820	26	.	.	PUNCT
ftr-360	821	1	allen	allen	PROPN
ftr-360	821	2	commenced	commence	VERB
ftr-360	821	3	his	his	PRON
ftr-360	821	4	performance	performance	NOUN
ftr-360	821	5	.	.	PUNCT
ftr-360	821	6	”	"	PUNCT
ftr-360	821	7	)	)	PUNCT
ftr-360	821	8	.	.	PUNCT
ftr-360	822	1	180	180	NUM
ftr-360	822	2	.	.	X
ftr-360	822	3	note	note	VERB
ftr-360	822	4	that	that	SCONJ
ftr-360	822	5	any	any	DET
ftr-360	822	6	damages	damage	NOUN
ftr-360	822	7	payable	payable	ADJ
ftr-360	822	8	under	under	ADP
ftr-360	822	9	a	a	DET
ftr-360	822	10	breach	breach	NOUN
ftr-360	822	11	of	of	ADP
ftr-360	822	12	contract	contract	NOUN
ftr-360	822	13	claim	claim	NOUN
ftr-360	822	14	might	might	AUX
ftr-360	822	15	differ	differ	VERB
ftr-360	822	16	from	from	ADP
ftr-360	822	17	the	the	DET
ftr-360	822	18	amount	amount	NOUN
ftr-360	822	19	payable	payable	ADJ
ftr-360	822	20	under	under	ADP
ftr-360	822	21	the	the	DET
ftr-360	822	22	terms	term	NOUN
ftr-360	822	23	of	of	ADP
ftr-360	822	24	the	the	DET
ftr-360	822	25	contract	contract	NOUN
ftr-360	822	26	.	.	PUNCT
ftr-360	823	1	see	see	VERB
ftr-360	823	2	levin	levin	PROPN
ftr-360	823	3	,	,	PUNCT
ftr-360	823	4	219	219	NUM
ftr-360	823	5	f.2d	f.2d	NOUN
ftr-360	823	6	at	at	ADP
ftr-360	823	7	589	589	NUM
ftr-360	823	8	;	;	PUNCT
ftr-360	823	9	hallack	hallack	PROPN
ftr-360	823	10	&	&	CCONJ
ftr-360	823	11	howard	howard	PROPN
ftr-360	823	12	lumber	lumber	PROPN
ftr-360	823	13	,	,	PUNCT
ftr-360	823	14	18	18	NUM
ftr-360	823	15	b.t.a	b.t.a	NOUN
ftr-360	823	16	.	.	PUNCT
ftr-360	824	1	at	at	ADP
ftr-360	824	2	958	958	NUM
ftr-360	824	3	.	.	PUNCT
ftr-360	825	1	181	181	NUM
ftr-360	825	2	.	.	PUNCT
ftr-360	826	1	see	see	VERB
ftr-360	826	2	,	,	PUNCT
ftr-360	826	3	e.g.	e.g.	ADV
ftr-360	826	4	,	,	PUNCT
ftr-360	826	5	flamingo	flamingo	NOUN
ftr-360	826	6	resorts	resort	NOUN
ftr-360	826	7	,	,	PUNCT
ftr-360	826	8	inc	inc	PROPN
ftr-360	826	9	.	.	PROPN
ftr-360	827	1	v.	v.	PROPN
ftr-360	827	2	united	united	PROPN
ftr-360	827	3	states	states	PROPN
ftr-360	827	4	,	,	PUNCT
ftr-360	827	5	664	664	NUM
ftr-360	827	6	f.2d	f.2d	X
ftr-360	827	7	1387	1387	NUM
ftr-360	827	8	,	,	PUNCT
ftr-360	827	9	1390	1390	NUM
ftr-360	827	10	(	(	PUNCT
ftr-360	827	11	9th	9th	ADJ
ftr-360	827	12	cir	cir	NOUN
ftr-360	827	13	.	.	PROPN
ftr-360	827	14	1982	1982	NUM
ftr-360	827	15	)	)	PUNCT
ftr-360	828	1	(	(	PUNCT
ftr-360	828	2	concluding	conclude	VERB
ftr-360	828	3	that	that	SCONJ
ftr-360	828	4	an	an	DET
ftr-360	828	5	inability	inability	NOUN
ftr-360	828	6	to	to	PART
ftr-360	828	7	enforce	enforce	VERB
ftr-360	828	8	the	the	DET
ftr-360	828	9	collection	collection	NOUN
ftr-360	828	10	of	of	ADP
ftr-360	828	11	gambling	gambling	NOUN
ftr-360	828	12	markers	marker	NOUN
ftr-360	828	13	in	in	ADP
ftr-360	828	14	court	court	NOUN
ftr-360	828	15	did	do	AUX
ftr-360	828	16	not	not	PART
ftr-360	828	17	prevent	prevent	VERB
ftr-360	828	18	a	a	DET
ftr-360	828	19	casino	casino	NOUN
ftr-360	828	20	from	from	ADP
ftr-360	828	21	having	have	VERB
ftr-360	828	22	a	a	DET
ftr-360	828	23	fixed	fix	VERB
ftr-360	828	24	right	right	NOUN
ftr-360	828	25	to	to	PART
ftr-360	828	26	receive	receive	VERB
ftr-360	828	27	income	income	NOUN
ftr-360	828	28	)	)	PUNCT
ftr-360	828	29	.	.	PUNCT
ftr-360	829	1	498	498	NUM
ftr-360	829	2	florida	florida	PROPN
ftr-360	829	3	tax	tax	NOUN
ftr-360	829	4	review	review	NOUN
ftr-360	829	5	[	[	X
ftr-360	829	6	vol	vol	NOUN
ftr-360	829	7	.	.	PUNCT
ftr-360	830	1	10:7	10:7	NUM
ftr-360	830	2	whether	whether	SCONJ
ftr-360	830	3	it	it	PRON
ftr-360	830	4	is	be	AUX
ftr-360	830	5	nonconforming	nonconforme	VERB
ftr-360	830	6	or	or	CCONJ
ftr-360	830	7	incomplete.182	incomplete.182	NOUN
ftr-360	830	8	therefore	therefore	ADV
ftr-360	830	9	,	,	PUNCT
ftr-360	830	10	a	a	DET
ftr-360	830	11	taxpayer	taxpayer	NOUN
ftr-360	830	12	would	would	AUX
ftr-360	830	13	need	need	VERB
ftr-360	830	14	to	to	PART
ftr-360	830	15	ask	ask	VERB
ftr-360	830	16	if	if	SCONJ
ftr-360	830	17	sufficient	sufficient	ADJ
ftr-360	830	18	performance	performance	NOUN
ftr-360	830	19	had	have	AUX
ftr-360	830	20	occurred	occur	VERB
ftr-360	830	21	to	to	PART
ftr-360	830	22	justify	justify	VERB
ftr-360	830	23	treating	treat	VERB
ftr-360	830	24	contractual	contractual	ADJ
ftr-360	830	25	rights	right	NOUN
ftr-360	830	26	and	and	CCONJ
ftr-360	830	27	obligations	obligation	NOUN
ftr-360	830	28	as	as	ADP
ftr-360	830	29	unconditional	unconditional	ADJ
ftr-360	830	30	irrespective	irrespective	ADV
ftr-360	830	31	of	of	ADP
ftr-360	830	32	the	the	DET
ftr-360	830	33	likelihood	likelihood	NOUN
ftr-360	830	34	of	of	ADP
ftr-360	830	35	any	any	DET
ftr-360	830	36	cure	cure	NOUN
ftr-360	830	37	of	of	ADP
ftr-360	830	38	the	the	DET
ftr-360	830	39	deficient	deficient	ADJ
ftr-360	830	40	performance	performance	NOUN
ftr-360	830	41	or	or	CCONJ
ftr-360	830	42	the	the	DET
ftr-360	830	43	simple	simple	ADJ
ftr-360	830	44	completion	completion	NOUN
ftr-360	830	45	of	of	ADP
ftr-360	830	46	the	the	DET
ftr-360	830	47	promise	promise	NOUN
ftr-360	830	48	after	after	ADP
ftr-360	830	49	year	year	NOUN
ftr-360	830	50	end	end	NOUN
ftr-360	830	51	.	.	PUNCT
ftr-360	831	1	as	as	ADP
ftr-360	831	2	a	a	DET
ftr-360	831	3	result	result	NOUN
ftr-360	831	4	,	,	PUNCT
ftr-360	831	5	the	the	DET
ftr-360	831	6	all	all	DET
ftr-360	831	7	events	event	NOUN
ftr-360	831	8	tests	test	NOUN
ftr-360	831	9	would	would	AUX
ftr-360	831	10	call	call	VERB
ftr-360	831	11	for	for	ADP
ftr-360	831	12	assessments	assessment	NOUN
ftr-360	831	13	at	at	ADP
ftr-360	831	14	year	year	NOUN
ftr-360	831	15	end	end	NOUN
ftr-360	831	16	of	of	ADP
ftr-360	831	17	whether	whether	SCONJ
ftr-360	831	18	enough	enough	ADJ
ftr-360	831	19	performance	performance	NOUN
ftr-360	831	20	has	have	AUX
ftr-360	831	21	occurred	occur	VERB
ftr-360	831	22	to	to	PART
ftr-360	831	23	make	make	VERB
ftr-360	831	24	any	any	DET
ftr-360	831	25	primary	primary	ADJ
ftr-360	831	26	contractual	contractual	ADJ
ftr-360	831	27	obligations	obligation	NOUN
ftr-360	831	28	legally	legally	ADV
ftr-360	831	29	unconditional	unconditional	ADJ
ftr-360	831	30	and	and	CCONJ
ftr-360	831	31	to	to	PART
ftr-360	831	32	require	require	VERB
ftr-360	831	33	corresponding	correspond	VERB
ftr-360	831	34	accruals	accrual	NOUN
ftr-360	831	35	for	for	ADP
ftr-360	831	36	income	income	NOUN
ftr-360	831	37	and	and	CCONJ
ftr-360	831	38	expense	expense	NOUN
ftr-360	831	39	items	item	NOUN
ftr-360	831	40	.	.	PUNCT
ftr-360	832	1	with	with	ADP
ftr-360	832	2	respect	respect	NOUN
ftr-360	832	3	to	to	ADP
ftr-360	832	4	a	a	DET
ftr-360	832	5	typical	typical	ADJ
ftr-360	832	6	contract	contract	NOUN
ftr-360	832	7	for	for	ADP
ftr-360	832	8	services	service	NOUN
ftr-360	832	9	,	,	PUNCT
ftr-360	832	10	for	for	ADP
ftr-360	832	11	example	example	NOUN
ftr-360	832	12	,	,	PUNCT
ftr-360	832	13	a	a	DET
ftr-360	832	14	taxpayer	taxpayer	NOUN
ftr-360	832	15	might	might	AUX
ftr-360	832	16	then	then	ADV
ftr-360	832	17	expect	expect	VERB
ftr-360	832	18	to	to	PART
ftr-360	832	19	accrue	accrue	VERB
ftr-360	832	20	any	any	DET
ftr-360	832	21	income	income	NOUN
ftr-360	832	22	and	and	CCONJ
ftr-360	832	23	expense	expense	NOUN
ftr-360	832	24	items	item	NOUN
ftr-360	832	25	at	at	ADP
ftr-360	832	26	some	some	DET
ftr-360	832	27	point	point	NOUN
ftr-360	832	28	—	—	PUNCT
ftr-360	832	29	determined	determine	VERB
ftr-360	832	30	under	under	ADP
ftr-360	832	31	equitable	equitable	ADJ
ftr-360	832	32	notions	notion	NOUN
ftr-360	832	33	—	—	PUNCT
ftr-360	832	34	after	after	ADP
ftr-360	832	35	the	the	DET
ftr-360	832	36	execution	execution	NOUN
ftr-360	832	37	of	of	ADP
ftr-360	832	38	the	the	DET
ftr-360	832	39	contract	contract	NOUN
ftr-360	832	40	but	but	CCONJ
ftr-360	832	41	before	before	ADP
ftr-360	832	42	the	the	DET
ftr-360	832	43	completion	completion	NOUN
ftr-360	832	44	of	of	ADP
ftr-360	832	45	the	the	DET
ftr-360	832	46	promised	promise	VERB
ftr-360	832	47	services	service	NOUN
ftr-360	832	48	.	.	PUNCT
ftr-360	833	1	despite	despite	SCONJ
ftr-360	833	2	the	the	DET
ftr-360	833	3	impracticality	impracticality	NOUN
ftr-360	833	4	of	of	ADP
ftr-360	833	5	making	make	VERB
ftr-360	833	6	this	this	DET
ftr-360	833	7	determination	determination	NOUN
ftr-360	833	8	,	,	PUNCT
ftr-360	833	9	it	it	PRON
ftr-360	833	10	seems	seem	VERB
ftr-360	833	11	necessary	necessary	ADJ
ftr-360	833	12	under	under	ADP
ftr-360	833	13	a	a	DET
ftr-360	833	14	method	method	NOUN
ftr-360	833	15	that	that	PRON
ftr-360	833	16	focuses	focus	VERB
ftr-360	833	17	on	on	ADP
ftr-360	833	18	fixed	fix	VERB
ftr-360	833	19	rights	right	NOUN
ftr-360	833	20	and	and	CCONJ
ftr-360	833	21	liabilities	liability	NOUN
ftr-360	833	22	unless	unless	SCONJ
ftr-360	833	23	one	one	PRON
ftr-360	833	24	could	could	AUX
ftr-360	833	25	somehow	somehow	ADV
ftr-360	833	26	conclude	conclude	VERB
ftr-360	833	27	that	that	SCONJ
ftr-360	833	28	only	only	ADV
ftr-360	833	29	full	full	ADJ
ftr-360	833	30	performance	performance	NOUN
ftr-360	833	31	could	could	AUX
ftr-360	833	32	represent	represent	VERB
ftr-360	833	33	an	an	DET
ftr-360	833	34	event	event	NOUN
ftr-360	833	35	that	that	PRON
ftr-360	833	36	could	could	AUX
ftr-360	833	37	fix	fix	VERB
ftr-360	833	38	a	a	DET
ftr-360	833	39	right	right	NOUN
ftr-360	833	40	or	or	CCONJ
ftr-360	833	41	liability	liability	NOUN
ftr-360	833	42	.	.	PUNCT
ftr-360	834	1	the	the	DET
ftr-360	834	2	all	all	DET
ftr-360	834	3	events	event	NOUN
ftr-360	834	4	tests	test	NOUN
ftr-360	834	5	therefore	therefore	ADV
ftr-360	834	6	seem	seem	VERB
ftr-360	834	7	to	to	PART
ftr-360	834	8	require	require	VERB
ftr-360	834	9	accruals	accrual	NOUN
ftr-360	834	10	for	for	ADP
ftr-360	834	11	certain	certain	ADJ
ftr-360	834	12	primary	primary	ADJ
ftr-360	834	13	contractual	contractual	ADJ
ftr-360	834	14	obligations	obligation	NOUN
ftr-360	834	15	prior	prior	ADV
ftr-360	834	16	to	to	ADP
ftr-360	834	17	the	the	DET
ftr-360	834	18	completion	completion	NOUN
ftr-360	834	19	of	of	ADP
ftr-360	834	20	performance	performance	NOUN
ftr-360	834	21	even	even	ADV
ftr-360	834	22	though	though	SCONJ
ftr-360	834	23	determinations	determination	NOUN
ftr-360	834	24	of	of	ADP
ftr-360	834	25	taxable	taxable	ADJ
ftr-360	834	26	income	income	NOUN
ftr-360	834	27	would	would	AUX
ftr-360	834	28	depend	depend	VERB
ftr-360	834	29	on	on	ADP
ftr-360	834	30	fluid	fluid	ADJ
ftr-360	834	31	concepts	concept	NOUN
ftr-360	834	32	like	like	ADP
ftr-360	834	33	fairness	fairness	NOUN
ftr-360	834	34	.	.	PUNCT
ftr-360	835	1	the	the	DET
ftr-360	835	2	tests	test	NOUN
ftr-360	835	3	would	would	AUX
ftr-360	835	4	otherwise	otherwise	ADV
ftr-360	835	5	:	:	PUNCT
ftr-360	835	6	(	(	PUNCT
ftr-360	835	7	1	1	X
ftr-360	835	8	)	)	PUNCT
ftr-360	835	9	lose	lose	VERB
ftr-360	835	10	meaning	meaning	NOUN
ftr-360	835	11	if	if	SCONJ
ftr-360	835	12	they	they	PRON
ftr-360	835	13	disregarded	disregard	VERB
ftr-360	835	14	substantial	substantial	ADJ
ftr-360	835	15	performance	performance	NOUN
ftr-360	835	16	,	,	PUNCT
ftr-360	835	17	which	which	PRON
ftr-360	835	18	makes	make	VERB
ftr-360	835	19	obligations	obligation	NOUN
ftr-360	835	20	legally	legally	ADV
ftr-360	835	21	enforceable	enforceable	ADJ
ftr-360	835	22	,	,	PUNCT
ftr-360	835	23	as	as	ADP
ftr-360	835	24	an	an	DET
ftr-360	835	25	event	event	NOUN
ftr-360	835	26	that	that	PRON
ftr-360	835	27	could	could	AUX
ftr-360	835	28	fix	fix	VERB
ftr-360	835	29	rights	right	NOUN
ftr-360	835	30	and	and	CCONJ
ftr-360	835	31	liabilities	liability	NOUN
ftr-360	835	32	,	,	PUNCT
ftr-360	835	33	(	(	PUNCT
ftr-360	835	34	2	2	X
ftr-360	835	35	)	)	PUNCT
ftr-360	835	36	struggle	struggle	NOUN
ftr-360	835	37	to	to	PART
ftr-360	835	38	justify	justify	VERB
ftr-360	835	39	the	the	DET
ftr-360	835	40	ministerial	ministerial	ADJ
ftr-360	835	41	act	act	NOUN
ftr-360	835	42	anomaly	anomaly	NOUN
ftr-360	835	43	without	without	ADP
ftr-360	835	44	relying	rely	VERB
ftr-360	835	45	on	on	ADP
ftr-360	835	46	substantial	substantial	ADJ
ftr-360	835	47	performance,183	performance,183	NOUN
ftr-360	835	48	and	and	CCONJ
ftr-360	835	49	(	(	PUNCT
ftr-360	835	50	3	3	X
ftr-360	835	51	)	)	PUNCT
ftr-360	835	52	create	create	VERB
ftr-360	835	53	an	an	DET
ftr-360	835	54	182	182	NUM
ftr-360	835	55	.	.	PUNCT
ftr-360	836	1	see	see	VERB
ftr-360	836	2	houchin	houchin	PROPN
ftr-360	836	3	v.	v.	PROPN
ftr-360	836	4	commissioner	commissioner	PROPN
ftr-360	836	5	,	,	PUNCT
ftr-360	836	6	t.c	t.c	PROPN
ftr-360	836	7	.	.	PROPN
ftr-360	836	8	memo	memo	NOUN
ftr-360	836	9	2006	2006	NUM
ftr-360	836	10	-	-	SYM
ftr-360	836	11	118	118	NUM
ftr-360	836	12	,	,	PUNCT
ftr-360	836	13	91	91	NUM
ftr-360	836	14	t.c.m	t.c.m	NOUN
ftr-360	836	15	.	.	PUNCT
ftr-360	837	1	(	(	PUNCT
ftr-360	837	2	cch	cch	NOUN
ftr-360	837	3	)	)	PUNCT
ftr-360	837	4	1248	1248	NUM
ftr-360	837	5	,	,	PUNCT
ftr-360	837	6	1251	1251	NUM
ftr-360	837	7	(	(	PUNCT
ftr-360	837	8	2006	2006	NUM
ftr-360	837	9	)	)	PUNCT
ftr-360	837	10	(	(	PUNCT
ftr-360	838	1	concluding	conclude	VERB
ftr-360	838	2	that	that	SCONJ
ftr-360	838	3	a	a	DET
ftr-360	838	4	right	right	NOUN
ftr-360	838	5	to	to	PART
ftr-360	838	6	income	income	NOUN
ftr-360	838	7	became	became	AUX
ftr-360	838	8	fixed	fix	VERB
ftr-360	838	9	upon	upon	SCONJ
ftr-360	838	10	the	the	DET
ftr-360	838	11	effective	effective	ADJ
ftr-360	838	12	date	date	NOUN
ftr-360	838	13	of	of	ADP
ftr-360	838	14	a	a	DET
ftr-360	838	15	settlement	settlement	NOUN
ftr-360	838	16	agreement	agreement	NOUN
ftr-360	838	17	despite	despite	SCONJ
ftr-360	838	18	the	the	DET
ftr-360	838	19	contemplated	contemplate	VERB
ftr-360	838	20	later	later	ADJ
ftr-360	838	21	delivery	delivery	NOUN
ftr-360	838	22	of	of	ADP
ftr-360	838	23	a	a	DET
ftr-360	838	24	payment	payment	NOUN
ftr-360	838	25	in	in	ADP
ftr-360	838	26	exchange	exchange	NOUN
ftr-360	838	27	for	for	ADP
ftr-360	838	28	the	the	DET
ftr-360	838	29	compromise	compromise	NOUN
ftr-360	838	30	and	and	CCONJ
ftr-360	838	31	satisfaction	satisfaction	NOUN
ftr-360	838	32	of	of	ADP
ftr-360	838	33	the	the	DET
ftr-360	838	34	taxpayers	taxpayer	NOUN
ftr-360	838	35	’	’	PART
ftr-360	838	36	counterclaims	counterclaim	NOUN
ftr-360	838	37	in	in	ADP
ftr-360	838	38	a	a	DET
ftr-360	838	39	lawsuit	lawsuit	NOUN
ftr-360	838	40	)	)	PUNCT
ftr-360	838	41	.	.	PUNCT
ftr-360	839	1	183	183	NUM
ftr-360	839	2	.	.	PUNCT
ftr-360	840	1	without	without	ADP
ftr-360	840	2	explaining	explain	VERB
ftr-360	840	3	its	its	PRON
ftr-360	840	4	understanding	understanding	NOUN
ftr-360	840	5	of	of	ADP
ftr-360	840	6	the	the	DET
ftr-360	840	7	all	all	DET
ftr-360	840	8	events	event	NOUN
ftr-360	840	9	tests	test	NOUN
ftr-360	840	10	in	in	ADP
ftr-360	840	11	terms	term	NOUN
ftr-360	840	12	of	of	ADP
ftr-360	840	13	constructive	constructive	ADJ
ftr-360	840	14	conditions	condition	NOUN
ftr-360	840	15	and	and	CCONJ
ftr-360	840	16	substantial	substantial	ADJ
ftr-360	840	17	performance	performance	NOUN
ftr-360	840	18	,	,	PUNCT
ftr-360	840	19	the	the	DET
ftr-360	840	20	service	service	NOUN
ftr-360	840	21	appears	appear	VERB
ftr-360	840	22	to	to	PART
ftr-360	840	23	have	have	AUX
ftr-360	840	24	relied	rely	VERB
ftr-360	840	25	on	on	ADP
ftr-360	840	26	these	these	DET
ftr-360	840	27	contract	contract	NOUN
ftr-360	840	28	law	law	NOUN
ftr-360	840	29	doctrines	doctrine	NOUN
ftr-360	840	30	in	in	ADP
ftr-360	840	31	applying	apply	VERB
ftr-360	840	32	the	the	DET
ftr-360	840	33	tests	test	NOUN
ftr-360	840	34	:	:	PUNCT
ftr-360	840	35	where	where	SCONJ
ftr-360	840	36	the	the	DET
ftr-360	840	37	[	[	X
ftr-360	840	38	t]axpayer	t]axpayer	PROPN
ftr-360	840	39	’s	’s	PART
ftr-360	840	40	liability	liability	NOUN
ftr-360	840	41	is	be	AUX
ftr-360	840	42	set	set	VERB
ftr-360	840	43	forth	forth	ADV
ftr-360	840	44	in	in	ADP
ftr-360	840	45	a	a	DET
ftr-360	840	46	written	write	VERB
ftr-360	840	47	contract	contract	NOUN
ftr-360	840	48	,	,	PUNCT
ftr-360	840	49	the	the	DET
ftr-360	840	50	terms	term	NOUN
ftr-360	840	51	of	of	ADP
ftr-360	840	52	that	that	DET
ftr-360	840	53	contract	contract	NOUN
ftr-360	840	54	as	as	SCONJ
ftr-360	840	55	interpreted	interpret	VERB
ftr-360	840	56	under	under	ADP
ftr-360	840	57	state	state	NOUN
ftr-360	840	58	law	law	NOUN
ftr-360	840	59	determine	determine	NOUN
ftr-360	840	60	when	when	SCONJ
ftr-360	840	61	the	the	DET
ftr-360	840	62	taxpayer	taxpayer	NOUN
ftr-360	840	63	’s	’s	PART
ftr-360	840	64	liability	liability	NOUN
ftr-360	840	65	is	be	AUX
ftr-360	840	66	fixed	fix	VERB
ftr-360	840	67	for	for	ADP
ftr-360	840	68	tax	tax	NOUN
ftr-360	840	69	purposes	purpose	NOUN
ftr-360	840	70	.	.	PUNCT
ftr-360	841	1	consequently	consequently	ADV
ftr-360	841	2	,	,	PUNCT
ftr-360	841	3	the	the	DET
ftr-360	841	4	specific	specific	ADJ
ftr-360	841	5	contract	contract	NOUN
ftr-360	841	6	language	language	NOUN
ftr-360	841	7	which	which	PRON
ftr-360	841	8	sets	set	VERB
ftr-360	841	9	forth	forth	ADP
ftr-360	841	10	the	the	DET
ftr-360	841	11	parties	party	NOUN
ftr-360	841	12	’	’	PART
ftr-360	841	13	rights	right	NOUN
ftr-360	841	14	and	and	CCONJ
ftr-360	841	15	obligations	obligation	NOUN
ftr-360	841	16	determines	determine	VERB
ftr-360	841	17	the	the	DET
ftr-360	841	18	taxpayer	taxpayer	NOUN
ftr-360	841	19	’s	’s	PART
ftr-360	841	20	liability	liability	NOUN
ftr-360	841	21	.	.	PUNCT
ftr-360	842	1	however	however	ADV
ftr-360	842	2	,	,	PUNCT
ftr-360	842	3	if	if	SCONJ
ftr-360	842	4	the	the	DET
ftr-360	842	5	taxpayer	taxpayer	NOUN
ftr-360	842	6	is	be	AUX
ftr-360	842	7	able	able	ADJ
ftr-360	842	8	to	to	PART
ftr-360	842	9	clearly	clearly	ADV
ftr-360	842	10	demonstrate	demonstrate	VERB
ftr-360	842	11	that	that	SCONJ
ftr-360	842	12	under	under	ADP
ftr-360	842	13	applicable	applicable	ADJ
ftr-360	842	14	state	state	NOUN
ftr-360	842	15	law	law	NOUN
ftr-360	842	16	a	a	DET
ftr-360	842	17	specific	specific	ADJ
ftr-360	842	18	term	term	NOUN
ftr-360	842	19	of	of	ADP
ftr-360	842	20	the	the	DET
ftr-360	842	21	contract	contract	NOUN
ftr-360	842	22	which	which	PRON
ftr-360	842	23	is	be	AUX
ftr-360	842	24	not	not	PART
ftr-360	842	25	satisfied	satisfied	ADJ
ftr-360	842	26	by	by	ADP
ftr-360	842	27	year	year	NOUN
ftr-360	842	28	-	-	PUNCT
ftr-360	842	29	end	end	NOUN
ftr-360	842	30	would	would	AUX
ftr-360	842	31	be	be	AUX
ftr-360	842	32	ignored	ignore	VERB
ftr-360	842	33	by	by	ADP
ftr-360	842	34	the	the	DET
ftr-360	842	35	courts	court	NOUN
ftr-360	842	36	and	and	CCONJ
ftr-360	842	37	all	all	DET
ftr-360	842	38	other	other	ADJ
ftr-360	842	39	terms	term	NOUN
ftr-360	842	40	of	of	ADP
ftr-360	842	41	the	the	DET
ftr-360	842	42	contract	contract	NOUN
ftr-360	842	43	would	would	AUX
ftr-360	842	44	be	be	AUX
ftr-360	842	45	enforced	enforce	VERB
ftr-360	842	46	despite	despite	SCONJ
ftr-360	842	47	noncompliance	noncompliance	NOUN
ftr-360	842	48	with	with	ADP
ftr-360	842	49	that	that	DET
ftr-360	842	50	term	term	NOUN
ftr-360	842	51	,	,	PUNCT
ftr-360	842	52	the	the	DET
ftr-360	842	53	liability	liability	NOUN
ftr-360	842	54	under	under	ADP
ftr-360	842	55	the	the	DET
ftr-360	842	56	contract	contract	NOUN
ftr-360	842	57	will	will	AUX
ftr-360	842	58	be	be	AUX
ftr-360	842	59	fixed	fix	VERB
ftr-360	842	60	by	by	ADP
ftr-360	842	61	year	year	NOUN
ftr-360	842	62	-	-	PUNCT
ftr-360	842	63	end	end	NOUN
ftr-360	842	64	.	.	PUNCT
ftr-360	843	1	irs	irs	PROPN
ftr-360	843	2	tech	tech	NOUN
ftr-360	843	3	.	.	PUNCT
ftr-360	844	1	adv	adv	PROPN
ftr-360	844	2	.	.	PUNCT
ftr-360	844	3	mem	mem	PROPN
ftr-360	844	4	.	.	PUNCT
ftr-360	844	5	95	95	NUM
ftr-360	844	6	-	-	SYM
ftr-360	844	7	22	22	NUM
ftr-360	844	8	-	-	SYM
ftr-360	844	9	003	003	NUM
ftr-360	844	10	(	(	PUNCT
ftr-360	844	11	june	june	PROPN
ftr-360	844	12	2	2	NUM
ftr-360	844	13	,	,	PUNCT
ftr-360	844	14	1995	1995	NUM
ftr-360	844	15	)	)	PUNCT
ftr-360	844	16	(	(	PUNCT
ftr-360	844	17	citations	citation	NOUN
ftr-360	844	18	omitted	omit	VERB
ftr-360	844	19	)	)	PUNCT
ftr-360	844	20	.	.	PUNCT
ftr-360	845	1	the	the	DET
ftr-360	845	2	service	service	NOUN
ftr-360	845	3	supported	support	VERB
ftr-360	845	4	the	the	DET
ftr-360	845	5	last	last	ADJ
ftr-360	845	6	sentence	sentence	NOUN
ftr-360	845	7	of	of	ADP
ftr-360	845	8	this	this	DET
ftr-360	845	9	quote	quote	NOUN
ftr-360	845	10	by	by	ADP
ftr-360	845	11	citing	cite	VERB
ftr-360	845	12	,	,	PUNCT
ftr-360	845	13	without	without	ADP
ftr-360	845	14	explanation	explanation	NOUN
ftr-360	845	15	,	,	PUNCT
ftr-360	845	16	micromanagers	micromanager	NOUN
ftr-360	845	17	,	,	PUNCT
ftr-360	845	18	inc	inc	PROPN
ftr-360	845	19	.	.	PROPN
ftr-360	846	1	v.	v.	PROPN
ftr-360	846	2	gregory	gregory	PROPN
ftr-360	846	3	,	,	PUNCT
ftr-360	846	4	434	434	NUM
ftr-360	846	5	n.w.2d	n.w.2d	NUM
ftr-360	846	6	97	97	NUM
ftr-360	846	7	(	(	PUNCT
ftr-360	846	8	wis	wis	PROPN
ftr-360	846	9	.	.	PUNCT
ftr-360	847	1	ct	ct	PROPN
ftr-360	847	2	.	.	PUNCT
ftr-360	848	1	app	app	PROPN
ftr-360	848	2	.	.	PROPN
ftr-360	848	3	1988	1988	NUM
ftr-360	848	4	)	)	PUNCT
ftr-360	848	5	,	,	PUNCT
ftr-360	848	6	which	which	PRON
ftr-360	848	7	applied	apply	VERB
ftr-360	848	8	the	the	DET
ftr-360	848	9	2010	2010	NUM
ftr-360	848	10	]	]	PUNCT
ftr-360	848	11	just	just	ADV
ftr-360	848	12	enough	enough	ADV
ftr-360	848	13	:	:	PUNCT
ftr-360	848	14	substantial	substantial	ADJ
ftr-360	848	15	performance	performance	NOUN
ftr-360	848	16	,	,	PUNCT
ftr-360	848	17	ministerial	ministerial	ADJ
ftr-360	848	18	acts	act	VERB
ftr-360	848	19	499	499	NUM
ftr-360	848	20	inconsistency	inconsistency	NOUN
ftr-360	848	21	to	to	ADP
ftr-360	848	22	the	the	DET
ftr-360	848	23	extent	extent	NOUN
ftr-360	848	24	that	that	SCONJ
ftr-360	848	25	the	the	DET
ftr-360	848	26	tests	test	NOUN
ftr-360	848	27	have	have	AUX
ftr-360	848	28	relied	rely	VERB
ftr-360	848	29	on	on	ADP
ftr-360	848	30	constructive	constructive	ADJ
ftr-360	848	31	conditions	condition	NOUN
ftr-360	848	32	,	,	PUNCT
ftr-360	848	33	developed	develop	VERB
ftr-360	848	34	through	through	ADP
ftr-360	848	35	concepts	concept	NOUN
ftr-360	848	36	of	of	ADP
ftr-360	848	37	fairness	fairness	NOUN
ftr-360	848	38	,	,	PUNCT
ftr-360	848	39	to	to	PART
ftr-360	848	40	defer	defer	VERB
ftr-360	848	41	income	income	NOUN
ftr-360	848	42	and	and	CCONJ
ftr-360	848	43	expense	expense	NOUN
ftr-360	848	44	recognition	recognition	NOUN
ftr-360	848	45	under	under	ADP
ftr-360	848	46	executory	executory	NOUN
ftr-360	848	47	contracts.184	contracts.184	NOUN
ftr-360	848	48	accordingly	accordingly	ADV
ftr-360	848	49	,	,	PUNCT
ftr-360	848	50	the	the	DET
ftr-360	848	51	all	all	DET
ftr-360	848	52	events	event	NOUN
ftr-360	848	53	tests	test	NOUN
ftr-360	848	54	appear	appear	VERB
ftr-360	848	55	to	to	PART
ftr-360	848	56	require	require	VERB
ftr-360	848	57	accruals	accrual	NOUN
ftr-360	848	58	for	for	ADP
ftr-360	848	59	a	a	DET
ftr-360	848	60	contractual	contractual	ADJ
ftr-360	848	61	obligation	obligation	NOUN
ftr-360	848	62	,	,	PUNCT
ftr-360	848	63	which	which	PRON
ftr-360	848	64	had	have	AUX
ftr-360	848	65	been	be	AUX
ftr-360	848	66	subject	subject	ADJ
ftr-360	848	67	to	to	ADP
ftr-360	848	68	a	a	DET
ftr-360	848	69	constructive	constructive	ADJ
ftr-360	848	70	condition	condition	NOUN
ftr-360	848	71	,	,	PUNCT
ftr-360	848	72	when	when	SCONJ
ftr-360	848	73	the	the	DET
ftr-360	848	74	occurrence	occurrence	NOUN
ftr-360	848	75	of	of	ADP
ftr-360	848	76	substantial	substantial	ADJ
ftr-360	848	77	performance	performance	NOUN
ftr-360	848	78	has	have	AUX
ftr-360	848	79	made	make	VERB
ftr-360	848	80	it	it	PRON
ftr-360	848	81	“	"	PUNCT
ftr-360	848	82	fair	fair	ADJ
ftr-360	848	83	”	"	PUNCT
ftr-360	848	84	to	to	PART
ftr-360	848	85	expect	expect	VERB
ftr-360	848	86	the	the	DET
ftr-360	848	87	obligation	obligation	NOUN
ftr-360	848	88	to	to	PART
ftr-360	848	89	be	be	AUX
ftr-360	848	90	fulfilled	fulfil	VERB
ftr-360	848	91	as	as	SCONJ
ftr-360	848	92	promised	promise	VERB
ftr-360	848	93	.	.	PUNCT
ftr-360	849	1	i.	i.	PROPN
ftr-360	849	2	should	should	AUX
ftr-360	849	3	the	the	DET
ftr-360	849	4	all	all	DET
ftr-360	849	5	events	event	NOUN
ftr-360	849	6	tests	test	NOUN
ftr-360	849	7	account	account	VERB
ftr-360	849	8	for	for	ADP
ftr-360	849	9	substantial	substantial	ADJ
ftr-360	849	10	performance	performance	NOUN
ftr-360	849	11	?	?	PUNCT
ftr-360	850	1	irrespective	irrespective	ADV
ftr-360	850	2	of	of	ADP
ftr-360	850	3	how	how	SCONJ
ftr-360	850	4	well	well	ADV
ftr-360	850	5	the	the	DET
ftr-360	850	6	doctrine	doctrine	NOUN
ftr-360	850	7	of	of	ADP
ftr-360	850	8	substantial	substantial	ADJ
ftr-360	850	9	performance	performance	NOUN
ftr-360	850	10	justifies	justify	VERB
ftr-360	850	11	the	the	DET
ftr-360	850	12	treatment	treatment	NOUN
ftr-360	850	13	of	of	ADP
ftr-360	850	14	ministerial	ministerial	ADJ
ftr-360	850	15	acts	act	NOUN
ftr-360	850	16	and	and	CCONJ
ftr-360	850	17	how	how	SCONJ
ftr-360	850	18	well	well	ADV
ftr-360	850	19	the	the	DET
ftr-360	850	20	doctrine	doctrine	NOUN
ftr-360	850	21	fits	fit	VERB
ftr-360	850	22	with	with	ADP
ftr-360	850	23	the	the	DET
ftr-360	850	24	all	all	DET
ftr-360	850	25	events	event	NOUN
ftr-360	850	26	tests	test	NOUN
ftr-360	850	27	generally	generally	ADV
ftr-360	850	28	,	,	PUNCT
ftr-360	850	29	a	a	DET
ftr-360	850	30	fundamental	fundamental	ADJ
ftr-360	850	31	question	question	NOUN
ftr-360	850	32	arises	arise	VERB
ftr-360	850	33	about	about	ADP
ftr-360	850	34	whether	whether	SCONJ
ftr-360	850	35	the	the	DET
ftr-360	850	36	all	all	DET
ftr-360	850	37	events	event	NOUN
ftr-360	850	38	tests	test	NOUN
ftr-360	850	39	should	should	AUX
ftr-360	850	40	account	account	VERB
ftr-360	850	41	for	for	ADP
ftr-360	850	42	substantial	substantial	ADJ
ftr-360	850	43	performance	performance	NOUN
ftr-360	850	44	.	.	PUNCT
ftr-360	851	1	the	the	DET
ftr-360	851	2	doctrine	doctrine	NOUN
ftr-360	851	3	,	,	PUNCT
ftr-360	851	4	which	which	PRON
ftr-360	851	5	originated	originate	VERB
ftr-360	851	6	to	to	PART
ftr-360	851	7	resolve	resolve	VERB
ftr-360	851	8	contractual	contractual	ADJ
ftr-360	851	9	disputes	dispute	NOUN
ftr-360	851	10	,	,	PUNCT
ftr-360	851	11	brings	bring	VERB
ftr-360	851	12	complexity	complexity	NOUN
ftr-360	851	13	and	and	CCONJ
ftr-360	851	14	uncertainty	uncertainty	NOUN
ftr-360	851	15	to	to	ADP
ftr-360	851	16	the	the	DET
ftr-360	851	17	tax	tax	NOUN
ftr-360	851	18	system	system	NOUN
ftr-360	851	19	insofar	insofar	ADV
ftr-360	851	20	as	as	SCONJ
ftr-360	851	21	it	it	PRON
ftr-360	851	22	relies	rely	VERB
ftr-360	851	23	on	on	ADP
ftr-360	851	24	flexible	flexible	ADJ
ftr-360	851	25	and	and	CCONJ
ftr-360	851	26	imprecise	imprecise	ADJ
ftr-360	851	27	standards	standard	NOUN
ftr-360	851	28	to	to	PART
ftr-360	851	29	determine	determine	VERB
ftr-360	851	30	unconditional	unconditional	ADJ
ftr-360	851	31	contractual	contractual	ADJ
ftr-360	851	32	obligations	obligation	NOUN
ftr-360	851	33	.	.	PUNCT
ftr-360	852	1	despite	despite	SCONJ
ftr-360	852	2	these	these	DET
ftr-360	852	3	undesirable	undesirable	ADJ
ftr-360	852	4	traits	trait	NOUN
ftr-360	852	5	,	,	PUNCT
ftr-360	852	6	it	it	PRON
ftr-360	852	7	nevertheless	nevertheless	ADV
ftr-360	852	8	seems	seem	VERB
ftr-360	852	9	preferable	preferable	ADJ
ftr-360	852	10	—	—	PUNCT
ftr-360	852	11	if	if	SCONJ
ftr-360	852	12	not	not	PART
ftr-360	852	13	necessary	necessary	ADJ
ftr-360	852	14	—	—	PUNCT
ftr-360	852	15	to	to	PART
ftr-360	852	16	account	account	VERB
ftr-360	852	17	for	for	ADP
ftr-360	852	18	substantial	substantial	ADJ
ftr-360	852	19	performance	performance	NOUN
ftr-360	852	20	in	in	ADP
ftr-360	852	21	applying	apply	VERB
ftr-360	852	22	the	the	DET
ftr-360	852	23	all	all	DET
ftr-360	852	24	events	event	NOUN
ftr-360	852	25	tests	test	NOUN
ftr-360	852	26	to	to	ADP
ftr-360	852	27	the	the	DET
ftr-360	852	28	extent	extent	NOUN
ftr-360	852	29	those	those	DET
ftr-360	852	30	tests	test	NOUN
ftr-360	852	31	also	also	ADV
ftr-360	852	32	take	take	VERB
ftr-360	852	33	constructive	constructive	ADJ
ftr-360	852	34	conditions	condition	NOUN
ftr-360	852	35	into	into	ADP
ftr-360	852	36	account.185	account.185	NOUN
ftr-360	852	37	the	the	DET
ftr-360	852	38	difficulty	difficulty	NOUN
ftr-360	852	39	of	of	ADP
ftr-360	852	40	applying	apply	VERB
ftr-360	852	41	uncertain	uncertain	ADJ
ftr-360	852	42	standards	standard	NOUN
ftr-360	852	43	in	in	ADP
ftr-360	852	44	assessing	assess	VERB
ftr-360	852	45	the	the	DET
ftr-360	852	46	substantiality	substantiality	NOUN
ftr-360	852	47	of	of	ADP
ftr-360	852	48	performance	performance	NOUN
ftr-360	852	49	definitely	definitely	ADV
ftr-360	852	50	weighs	weigh	VERB
ftr-360	852	51	against	against	ADP
ftr-360	852	52	incorporating	incorporate	VERB
ftr-360	852	53	the	the	DET
ftr-360	852	54	doctrine	doctrine	NOUN
ftr-360	852	55	into	into	ADP
ftr-360	852	56	the	the	DET
ftr-360	852	57	all	all	DET
ftr-360	852	58	events	event	NOUN
ftr-360	852	59	tests	test	NOUN
ftr-360	852	60	.	.	PUNCT
ftr-360	853	1	one	one	PRON
ftr-360	853	2	could	could	AUX
ftr-360	853	3	attribute	attribute	VERB
ftr-360	853	4	the	the	DET
ftr-360	853	5	difficulty	difficulty	NOUN
ftr-360	853	6	,	,	PUNCT
ftr-360	853	7	which	which	PRON
ftr-360	853	8	such	such	ADJ
ftr-360	853	9	factually	factually	ADV
ftr-360	853	10	-	-	PUNCT
ftr-360	853	11	intensive	intensive	ADJ
ftr-360	853	12	assessments	assessment	NOUN
ftr-360	853	13	would	would	AUX
ftr-360	853	14	bring	bring	VERB
ftr-360	853	15	to	to	ADP
ftr-360	853	16	the	the	DET
ftr-360	853	17	all	all	DET
ftr-360	853	18	events	event	NOUN
ftr-360	853	19	tests	test	NOUN
ftr-360	853	20	,	,	PUNCT
ftr-360	853	21	to	to	ADP
ftr-360	853	22	the	the	DET
ftr-360	853	23	fact	fact	NOUN
ftr-360	853	24	that	that	SCONJ
ftr-360	853	25	the	the	DET
ftr-360	853	26	doctrine	doctrine	NOUN
ftr-360	853	27	originated	originate	VERB
ftr-360	853	28	to	to	PART
ftr-360	853	29	resolve	resolve	VERB
ftr-360	853	30	disputes	dispute	NOUN
ftr-360	853	31	under	under	ADP
ftr-360	853	32	contract	contract	NOUN
ftr-360	853	33	law	law	NOUN
ftr-360	853	34	.	.	PUNCT
ftr-360	854	1	the	the	DET
ftr-360	854	2	doctrine	doctrine	NOUN
ftr-360	854	3	,	,	PUNCT
ftr-360	854	4	which	which	PRON
ftr-360	854	5	a	a	DET
ftr-360	854	6	court	court	NOUN
ftr-360	854	7	would	would	AUX
ftr-360	854	8	invoke	invoke	VERB
ftr-360	854	9	to	to	PART
ftr-360	854	10	determine	determine	VERB
ftr-360	854	11	the	the	DET
ftr-360	854	12	fairness	fairness	NOUN
ftr-360	854	13	of	of	ADP
ftr-360	854	14	enforcing	enforce	VERB
ftr-360	854	15	a	a	DET
ftr-360	854	16	promise	promise	NOUN
ftr-360	854	17	in	in	ADP
ftr-360	854	18	a	a	DET
ftr-360	854	19	single	single	ADJ
ftr-360	854	20	contract	contract	NOUN
ftr-360	854	21	,	,	PUNCT
ftr-360	854	22	might	might	AUX
ftr-360	854	23	appear	appear	VERB
ftr-360	854	24	ill	ill	ADV
ftr-360	854	25	-	-	PUNCT
ftr-360	854	26	suited	suited	ADJ
ftr-360	854	27	for	for	ADP
ftr-360	854	28	the	the	DET
ftr-360	854	29	task	task	NOUN
ftr-360	854	30	of	of	ADP
ftr-360	854	31	routinely	routinely	ADV
ftr-360	854	32	assessing	assess	VERB
ftr-360	854	33	all	all	PRON
ftr-360	854	34	of	of	ADP
ftr-360	854	35	a	a	DET
ftr-360	854	36	taxpayer	taxpayer	NOUN
ftr-360	854	37	’s	’s	PART
ftr-360	854	38	fixed	fix	VERB
ftr-360	854	39	rights	right	NOUN
ftr-360	854	40	and	and	CCONJ
ftr-360	854	41	liabilities	liability	NOUN
ftr-360	854	42	at	at	ADP
ftr-360	854	43	year	year	NOUN
ftr-360	854	44	end.186	end.186	VERB
ftr-360	854	45	thus	thus	ADV
ftr-360	854	46	,	,	PUNCT
ftr-360	854	47	the	the	DET
ftr-360	854	48	reasonableness	reasonableness	NOUN
ftr-360	854	49	of	of	ADP
ftr-360	854	50	making	make	VERB
ftr-360	854	51	an	an	DET
ftr-360	854	52	inquiry	inquiry	NOUN
ftr-360	854	53	relative	relative	ADJ
ftr-360	854	54	to	to	ADP
ftr-360	854	55	a	a	DET
ftr-360	854	56	single	single	ADJ
ftr-360	854	57	substantial	substantial	ADJ
ftr-360	854	58	performance	performance	NOUN
ftr-360	854	59	doctrine	doctrine	NOUN
ftr-360	854	60	in	in	ADP
ftr-360	854	61	upholding	uphold	VERB
ftr-360	854	62	a	a	DET
ftr-360	854	63	defendant	defendant	NOUN
ftr-360	854	64	’s	’s	PART
ftr-360	854	65	liability	liability	NOUN
ftr-360	854	66	to	to	PART
ftr-360	854	67	pay	pay	VERB
ftr-360	854	68	for	for	ADP
ftr-360	854	69	services	service	NOUN
ftr-360	854	70	rendered	render	VERB
ftr-360	854	71	by	by	ADP
ftr-360	854	72	a	a	DET
ftr-360	854	73	plaintiff	plaintiff	NOUN
ftr-360	854	74	in	in	ADP
ftr-360	854	75	developing	develop	VERB
ftr-360	854	76	computer	computer	NOUN
ftr-360	854	77	software	software	NOUN
ftr-360	854	78	.	.	PUNCT
ftr-360	855	1	184	184	X
ftr-360	855	2	.	.	X
ftr-360	856	1	see	see	VERB
ftr-360	856	2	supra	supra	PROPN
ftr-360	856	3	note	note	PROPN
ftr-360	856	4	127	127	NUM
ftr-360	856	5	.	.	PUNCT
ftr-360	857	1	185	185	NUM
ftr-360	857	2	.	.	PUNCT
ftr-360	858	1	see	see	VERB
ftr-360	858	2	walberg	walberg	PROPN
ftr-360	858	3	,	,	PUNCT
ftr-360	858	4	supra	supra	PROPN
ftr-360	858	5	note	note	PROPN
ftr-360	858	6	127	127	NUM
ftr-360	858	7	,	,	PUNCT
ftr-360	858	8	at	at	ADP
ftr-360	858	9	468	468	NUM
ftr-360	858	10	-	-	SYM
ftr-360	858	11	73	73	NUM
ftr-360	858	12	(	(	PUNCT
ftr-360	858	13	expressing	express	VERB
ftr-360	858	14	a	a	DET
ftr-360	858	15	preference	preference	NOUN
ftr-360	858	16	for	for	ADP
ftr-360	858	17	making	make	VERB
ftr-360	858	18	only	only	ADV
ftr-360	858	19	express	express	VERB
ftr-360	858	20	and	and	CCONJ
ftr-360	858	21	implied	imply	VERB
ftr-360	858	22	conditions	condition	NOUN
ftr-360	858	23	relevant	relevant	ADJ
ftr-360	858	24	in	in	ADP
ftr-360	858	25	applying	apply	VERB
ftr-360	858	26	the	the	DET
ftr-360	858	27	all	all	DET
ftr-360	858	28	events	event	NOUN
ftr-360	858	29	tests	test	NOUN
ftr-360	858	30	)	)	PUNCT
ftr-360	858	31	.	.	PUNCT
ftr-360	859	1	186	186	NUM
ftr-360	859	2	.	.	PUNCT
ftr-360	860	1	see	see	VERB
ftr-360	860	2	,	,	PUNCT
ftr-360	860	3	e.g.	e.g.	ADV
ftr-360	860	4	,	,	PUNCT
ftr-360	860	5	travis	travis	PROPN
ftr-360	860	6	v.	v.	PROPN
ftr-360	860	7	commissioner	commissioner	PROPN
ftr-360	860	8	,	,	PUNCT
ftr-360	860	9	406	406	NUM
ftr-360	860	10	f.2d	f.2d	ADP
ftr-360	860	11	987	987	NUM
ftr-360	860	12	,	,	PUNCT
ftr-360	860	13	989	989	NUM
ftr-360	860	14	-	-	SYM
ftr-360	860	15	90	90	NUM
ftr-360	860	16	(	(	PUNCT
ftr-360	860	17	6th	6th	ADJ
ftr-360	860	18	cir	cir	NOUN
ftr-360	860	19	.	.	PROPN
ftr-360	860	20	1969	1969	NUM
ftr-360	860	21	)	)	PUNCT
ftr-360	860	22	(	(	PUNCT
ftr-360	860	23	rejecting	reject	VERB
ftr-360	860	24	an	an	DET
ftr-360	860	25	argument	argument	NOUN
ftr-360	860	26	that	that	SCONJ
ftr-360	860	27	a	a	DET
ftr-360	860	28	fixed	fix	VERB
ftr-360	860	29	“	"	PUNCT
ftr-360	860	30	right	right	ADJ
ftr-360	860	31	to	to	PART
ftr-360	860	32	receive	receive	VERB
ftr-360	860	33	income	income	NOUN
ftr-360	860	34	”	"	PUNCT
ftr-360	860	35	was	be	AUX
ftr-360	860	36	“	"	PUNCT
ftr-360	860	37	intended	intend	VERB
ftr-360	860	38	to	to	PART
ftr-360	860	39	equate	equate	VERB
ftr-360	860	40	that	that	DET
ftr-360	860	41	phrase	phrase	NOUN
ftr-360	860	42	in	in	ADP
ftr-360	860	43	all	all	DET
ftr-360	860	44	respects	respect	NOUN
ftr-360	860	45	with	with	ADP
ftr-360	860	46	‘	'	PUNCT
ftr-360	860	47	a	a	DET
ftr-360	860	48	legally	legally	ADV
ftr-360	860	49	enforceable	enforceable	ADJ
ftr-360	860	50	right	right	NOUN
ftr-360	860	51	to	to	PART
ftr-360	860	52	receive	receive	VERB
ftr-360	860	53	income	income	NOUN
ftr-360	860	54	’	'	PUNCT
ftr-360	860	55	”	"	PUNCT
ftr-360	860	56	due	due	ADJ
ftr-360	860	57	,	,	PUNCT
ftr-360	860	58	in	in	ADP
ftr-360	860	59	part	part	NOUN
ftr-360	860	60	,	,	PUNCT
ftr-360	860	61	to	to	ADP
ftr-360	860	62	“	"	PUNCT
ftr-360	860	63	so	so	ADV
ftr-360	860	64	many	many	ADJ
ftr-360	860	65	practical	practical	ADJ
ftr-360	860	66	problems	problem	NOUN
ftr-360	860	67	which	which	PRON
ftr-360	860	68	would	would	AUX
ftr-360	860	69	be	be	AUX
ftr-360	860	70	engendered	engender	VERB
ftr-360	860	71	in	in	ADP
ftr-360	860	72	tax	tax	NOUN
ftr-360	860	73	cases	case	NOUN
ftr-360	860	74	”	"	PUNCT
ftr-360	860	75	with	with	ADP
ftr-360	860	76	such	such	DET
ftr-360	860	77	an	an	DET
ftr-360	860	78	interpretation	interpretation	NOUN
ftr-360	860	79	)	)	PUNCT
ftr-360	860	80	;	;	PUNCT
ftr-360	861	1	cf	cf	X
ftr-360	861	2	.	.	PUNCT
ftr-360	862	1	e.e	e.e	PROPN
ftr-360	862	2	.	.	PROPN
ftr-360	862	3	black	black	PROPN
ftr-360	862	4	,	,	PUNCT
ftr-360	862	5	ltd	ltd	PROPN
ftr-360	862	6	.	.	PROPN
ftr-360	863	1	v.	v.	ADP
ftr-360	863	2	alsup	alsup	PROPN
ftr-360	863	3	,	,	PUNCT
ftr-360	863	4	211	211	NUM
ftr-360	863	5	f.2d	f.2d	NUM
ftr-360	863	6	879	879	NUM
ftr-360	863	7	,	,	PUNCT
ftr-360	863	8	880	880	NUM
ftr-360	863	9	(	(	PUNCT
ftr-360	863	10	9th	9th	ADJ
ftr-360	863	11	cir	cir	NOUN
ftr-360	863	12	.	.	PROPN
ftr-360	863	13	1954	1954	NUM
ftr-360	863	14	)	)	PUNCT
ftr-360	864	1	(	(	PUNCT
ftr-360	864	2	applying	apply	VERB
ftr-360	864	3	a	a	DET
ftr-360	864	4	plain	plain	ADJ
ftr-360	864	5	meaning	meaning	NOUN
ftr-360	864	6	to	to	ADP
ftr-360	864	7	a	a	DET
ftr-360	864	8	“	"	PUNCT
ftr-360	864	9	finally	finally	ADV
ftr-360	864	10	completed	complete	VERB
ftr-360	864	11	and	and	CCONJ
ftr-360	864	12	accepted	accept	VERB
ftr-360	864	13	”	"	PUNCT
ftr-360	864	14	reference	reference	NOUN
ftr-360	864	15	in	in	ADP
ftr-360	864	16	prior	prior	ADJ
ftr-360	864	17	regulations	regulation	NOUN
ftr-360	864	18	governing	govern	VERB
ftr-360	864	19	the	the	DET
ftr-360	864	20	completed	complete	VERB
ftr-360	864	21	contract	contract	NOUN
ftr-360	864	22	method	method	NOUN
ftr-360	864	23	and	and	CCONJ
ftr-360	864	24	rejecting	reject	VERB
ftr-360	864	25	the	the	DET
ftr-360	864	26	tax	tax	NOUN
ftr-360	864	27	court	court	NOUN
ftr-360	864	28	’s	’s	PART
ftr-360	864	29	interpretation	interpretation	NOUN
ftr-360	864	30	of	of	ADP
ftr-360	864	31	the	the	DET
ftr-360	864	32	reference	reference	NOUN
ftr-360	864	33	,	,	PUNCT
ftr-360	864	34	which	which	PRON
ftr-360	864	35	had	have	AUX
ftr-360	864	36	accounted	account	VERB
ftr-360	864	37	for	for	ADP
ftr-360	864	38	substantial	substantial	ADJ
ftr-360	864	39	500	500	NUM
ftr-360	864	40	florida	florida	PROPN
ftr-360	864	41	tax	tax	NOUN
ftr-360	864	42	review	review	NOUN
ftr-360	864	43	[	[	X
ftr-360	864	44	vol	vol	NOUN
ftr-360	864	45	.	.	PUNCT
ftr-360	865	1	10:7	10:7	NUM
ftr-360	865	2	dispute	dispute	NOUN
ftr-360	865	3	might	might	AUX
ftr-360	865	4	not	not	PART
ftr-360	865	5	readily	readily	ADV
ftr-360	865	6	extend	extend	VERB
ftr-360	865	7	to	to	ADP
ftr-360	865	8	a	a	DET
ftr-360	865	9	comprehensive	comprehensive	ADJ
ftr-360	865	10	analysis	analysis	NOUN
ftr-360	865	11	of	of	ADP
ftr-360	865	12	all	all	DET
ftr-360	865	13	outstanding	outstanding	ADJ
ftr-360	865	14	promises	promise	NOUN
ftr-360	865	15	of	of	ADP
ftr-360	865	16	performance	performance	NOUN
ftr-360	865	17	at	at	ADP
ftr-360	865	18	year	year	NOUN
ftr-360	865	19	end	end	NOUN
ftr-360	865	20	.	.	PUNCT
ftr-360	866	1	in	in	ADP
ftr-360	866	2	addition	addition	NOUN
ftr-360	866	3	,	,	PUNCT
ftr-360	866	4	the	the	DET
ftr-360	866	5	use	use	NOUN
ftr-360	866	6	of	of	ADP
ftr-360	866	7	a	a	DET
ftr-360	866	8	doctrine	doctrine	NOUN
ftr-360	866	9	designed	design	VERB
ftr-360	866	10	to	to	PART
ftr-360	866	11	identify	identify	VERB
ftr-360	866	12	which	which	DET
ftr-360	866	13	party	party	NOUN
ftr-360	866	14	to	to	PART
ftr-360	866	15	charge	charge	VERB
ftr-360	866	16	with	with	ADP
ftr-360	866	17	the	the	DET
ftr-360	866	18	first	first	ADJ
ftr-360	866	19	material	material	ADJ
ftr-360	866	20	failure	failure	NOUN
ftr-360	866	21	of	of	ADP
ftr-360	866	22	performance	performance	NOUN
ftr-360	866	23	conceptually	conceptually	ADV
ftr-360	866	24	seems	seem	VERB
ftr-360	866	25	at	at	ADP
ftr-360	866	26	odds	odd	NOUN
ftr-360	866	27	with	with	ADP
ftr-360	866	28	the	the	DET
ftr-360	866	29	objective	objective	NOUN
ftr-360	866	30	of	of	ADP
ftr-360	866	31	accruing	accrue	VERB
ftr-360	866	32	income	income	NOUN
ftr-360	866	33	and	and	CCONJ
ftr-360	866	34	expense	expense	NOUN
ftr-360	866	35	items	item	NOUN
ftr-360	866	36	for	for	ADP
ftr-360	866	37	promises	promise	NOUN
ftr-360	866	38	that	that	SCONJ
ftr-360	866	39	contracting	contracting	NOUN
ftr-360	866	40	parties	party	NOUN
ftr-360	866	41	presumably	presumably	ADV
ftr-360	866	42	intend	intend	VERB
ftr-360	866	43	to	to	PART
ftr-360	866	44	keep	keep	VERB
ftr-360	866	45	.	.	PUNCT
ftr-360	867	1	the	the	DET
ftr-360	867	2	all	all	DET
ftr-360	867	3	events	event	NOUN
ftr-360	867	4	tests	test	NOUN
ftr-360	867	5	accordingly	accordingly	ADV
ftr-360	867	6	would	would	AUX
ftr-360	867	7	require	require	VERB
ftr-360	867	8	difficult	difficult	ADJ
ftr-360	867	9	analyses	analysis	NOUN
ftr-360	867	10	if	if	SCONJ
ftr-360	867	11	they	they	PRON
ftr-360	867	12	asked	ask	VERB
ftr-360	867	13	a	a	DET
ftr-360	867	14	taxpayer	taxpayer	NOUN
ftr-360	867	15	to	to	PART
ftr-360	867	16	determine	determine	VERB
ftr-360	867	17	,	,	PUNCT
ftr-360	867	18	based	base	VERB
ftr-360	867	19	on	on	ADP
ftr-360	867	20	performance	performance	NOUN
ftr-360	867	21	occurring	occur	VERB
ftr-360	867	22	by	by	ADP
ftr-360	867	23	year	year	NOUN
ftr-360	867	24	end	end	NOUN
ftr-360	867	25	,	,	PUNCT
ftr-360	867	26	the	the	DET
ftr-360	867	27	legal	legal	ADJ
ftr-360	867	28	enforceability	enforceability	NOUN
ftr-360	867	29	of	of	ADP
ftr-360	867	30	individual	individual	ADJ
ftr-360	867	31	obligations	obligation	NOUN
ftr-360	867	32	in	in	ADP
ftr-360	867	33	a	a	DET
ftr-360	867	34	contract	contract	NOUN
ftr-360	867	35	that	that	PRON
ftr-360	867	36	the	the	DET
ftr-360	867	37	taxpayer	taxpayer	NOUN
ftr-360	867	38	might	might	AUX
ftr-360	867	39	reasonably	reasonably	ADV
ftr-360	867	40	expect	expect	VERB
ftr-360	867	41	to	to	PART
ftr-360	867	42	see	see	VERB
ftr-360	867	43	eventually	eventually	ADV
ftr-360	867	44	satisfied	satisfied	ADJ
ftr-360	867	45	through	through	ADP
ftr-360	867	46	full	full	ADJ
ftr-360	867	47	performance	performance	NOUN
ftr-360	867	48	.	.	PUNCT
ftr-360	868	1	however	however	ADV
ftr-360	868	2	,	,	PUNCT
ftr-360	868	3	the	the	DET
ftr-360	868	4	difficulty	difficulty	NOUN
ftr-360	868	5	of	of	ADP
ftr-360	868	6	applying	apply	VERB
ftr-360	868	7	the	the	DET
ftr-360	868	8	doctrine	doctrine	NOUN
ftr-360	868	9	in	in	ADP
ftr-360	868	10	accruing	accrue	VERB
ftr-360	868	11	income	income	NOUN
ftr-360	868	12	and	and	CCONJ
ftr-360	868	13	expense	expense	NOUN
ftr-360	868	14	items	item	NOUN
ftr-360	868	15	can	can	AUX
ftr-360	868	16	not	not	PART
ftr-360	868	17	overcome	overcome	VERB
ftr-360	868	18	its	its	PRON
ftr-360	868	19	usefulness	usefulness	NOUN
ftr-360	868	20	in	in	ADP
ftr-360	868	21	providing	provide	VERB
ftr-360	868	22	a	a	DET
ftr-360	868	23	coherent	coherent	ADJ
ftr-360	868	24	explanation	explanation	NOUN
ftr-360	868	25	about	about	ADP
ftr-360	868	26	what	what	PRON
ftr-360	868	27	items	item	NOUN
ftr-360	868	28	to	to	PART
ftr-360	868	29	accrue	accrue	VERB
ftr-360	868	30	.	.	PUNCT
ftr-360	869	1	the	the	DET
ftr-360	869	2	tax	tax	NOUN
ftr-360	869	3	system	system	NOUN
ftr-360	869	4	benefits	benefit	NOUN
ftr-360	869	5	from	from	ADP
ftr-360	869	6	operating	operate	VERB
ftr-360	869	7	with	with	ADP
ftr-360	869	8	clearly	clearly	ADV
ftr-360	869	9	articulated	articulate	VERB
ftr-360	869	10	principles	principle	NOUN
ftr-360	869	11	and	and	CCONJ
ftr-360	869	12	avoiding	avoid	VERB
ftr-360	869	13	seemingly	seemingly	ADV
ftr-360	869	14	arbitrary	arbitrary	ADJ
ftr-360	869	15	approaches	approach	NOUN
ftr-360	869	16	.	.	PUNCT
ftr-360	870	1	the	the	DET
ftr-360	870	2	doctrine	doctrine	NOUN
ftr-360	870	3	of	of	ADP
ftr-360	870	4	substantial	substantial	ADJ
ftr-360	870	5	performance	performance	NOUN
ftr-360	870	6	,	,	PUNCT
ftr-360	870	7	although	although	SCONJ
ftr-360	870	8	possibly	possibly	ADV
ftr-360	870	9	difficult	difficult	ADJ
ftr-360	870	10	to	to	PART
ftr-360	870	11	apply	apply	VERB
ftr-360	870	12	,	,	PUNCT
ftr-360	870	13	supplies	supply	VERB
ftr-360	870	14	a	a	DET
ftr-360	870	15	reasonable	reasonable	ADJ
ftr-360	870	16	and	and	CCONJ
ftr-360	870	17	consistent	consistent	ADJ
ftr-360	870	18	explanation	explanation	NOUN
ftr-360	870	19	about	about	ADP
ftr-360	870	20	when	when	SCONJ
ftr-360	870	21	tax	tax	NOUN
ftr-360	870	22	accruals	accrual	NOUN
ftr-360	870	23	are	be	AUX
ftr-360	870	24	appropriate	appropriate	ADJ
ftr-360	870	25	for	for	ADP
ftr-360	870	26	items	item	NOUN
ftr-360	870	27	about	about	ADP
ftr-360	870	28	which	which	PRON
ftr-360	870	29	the	the	DET
ftr-360	870	30	tax	tax	NOUN
ftr-360	870	31	treatment	treatment	NOUN
ftr-360	870	32	might	might	AUX
ftr-360	870	33	otherwise	otherwise	ADV
ftr-360	870	34	appear	appear	VERB
ftr-360	870	35	unjustifiable	unjustifiable	ADJ
ftr-360	870	36	or	or	CCONJ
ftr-360	870	37	haphazard	haphazard	ADJ
ftr-360	870	38	.	.	PUNCT
ftr-360	871	1	for	for	ADP
ftr-360	871	2	example	example	NOUN
ftr-360	871	3	,	,	PUNCT
ftr-360	871	4	as	as	SCONJ
ftr-360	871	5	discussed	discuss	VERB
ftr-360	871	6	above	above	ADV
ftr-360	871	7	,	,	PUNCT
ftr-360	871	8	a	a	DET
ftr-360	871	9	general	general	ADJ
ftr-360	871	10	willingness	willingness	NOUN
ftr-360	871	11	to	to	PART
ftr-360	871	12	disregard	disregard	VERB
ftr-360	871	13	ministerial	ministerial	ADJ
ftr-360	871	14	acts	act	NOUN
ftr-360	871	15	seems	seem	VERB
ftr-360	871	16	like	like	ADP
ftr-360	871	17	a	a	DET
ftr-360	871	18	true	true	ADJ
ftr-360	871	19	anomaly	anomaly	NOUN
ftr-360	871	20	in	in	ADP
ftr-360	871	21	applying	apply	VERB
ftr-360	871	22	the	the	DET
ftr-360	871	23	all	all	DET
ftr-360	871	24	events	event	NOUN
ftr-360	871	25	tests187	tests187	PROPN
ftr-360	871	26	unless	unless	SCONJ
ftr-360	871	27	one	one	PRON
ftr-360	871	28	considers	consider	VERB
ftr-360	871	29	the	the	DET
ftr-360	871	30	substantiality	substantiality	NOUN
ftr-360	871	31	of	of	ADP
ftr-360	871	32	other	other	ADJ
ftr-360	871	33	performances	performance	NOUN
ftr-360	871	34	under	under	ADP
ftr-360	871	35	a	a	DET
ftr-360	871	36	contract.188	contract.188	ADJ
ftr-360	871	37	similarly	similarly	ADV
ftr-360	871	38	,	,	PUNCT
ftr-360	871	39	one	one	PRON
ftr-360	871	40	might	might	AUX
ftr-360	871	41	question	question	VERB
ftr-360	871	42	what	what	PRON
ftr-360	871	43	principles	principle	NOUN
ftr-360	871	44	should	should	AUX
ftr-360	871	45	apply	apply	VERB
ftr-360	871	46	in	in	ADP
ftr-360	871	47	determining	determine	VERB
ftr-360	871	48	whether	whether	SCONJ
ftr-360	871	49	a	a	DET
ftr-360	871	50	taxpayer	taxpayer	NOUN
ftr-360	871	51	has	have	VERB
ftr-360	871	52	a	a	DET
ftr-360	871	53	fixed	fix	VERB
ftr-360	871	54	right	right	NOUN
ftr-360	871	55	to	to	PART
ftr-360	871	56	income	income	VERB
ftr-360	871	57	from	from	ADP
ftr-360	871	58	a	a	DET
ftr-360	871	59	sale	sale	NOUN
ftr-360	871	60	of	of	ADP
ftr-360	871	61	goods	good	NOUN
ftr-360	871	62	if	if	SCONJ
ftr-360	871	63	the	the	DET
ftr-360	871	64	taxpayer	taxpayer	NOUN
ftr-360	871	65	unknowingly	unknowingly	ADV
ftr-360	871	66	delivers	deliver	VERB
ftr-360	871	67	defective	defective	ADJ
ftr-360	871	68	goods	good	NOUN
ftr-360	871	69	(	(	PUNCT
ftr-360	871	70	e.g.	e.g.	ADV
ftr-360	871	71	,	,	PUNCT
ftr-360	871	72	a	a	DET
ftr-360	871	73	taxpayer	taxpayer	NOUN
ftr-360	871	74	promises	promise	VERB
ftr-360	871	75	to	to	PART
ftr-360	871	76	convey	convey	VERB
ftr-360	871	77	100	100	NUM
ftr-360	871	78	widgets	widget	NOUN
ftr-360	871	79	,	,	PUNCT
ftr-360	871	80	but	but	CCONJ
ftr-360	871	81	delivers	deliver	VERB
ftr-360	871	82	99	99	NUM
ftr-360	871	83	operable	operable	ADJ
ftr-360	871	84	units	unit	NOUN
ftr-360	871	85	and	and	CCONJ
ftr-360	871	86	1	1	NUM
ftr-360	871	87	damaged	damage	VERB
ftr-360	871	88	unit	unit	NOUN
ftr-360	871	89	to	to	PART
ftr-360	871	90	fulfill	fulfill	VERB
ftr-360	871	91	its	its	PRON
ftr-360	871	92	promise).189	promise).189	NOUN
ftr-360	871	93	it	it	PRON
ftr-360	871	94	becomes	become	VERB
ftr-360	871	95	difficult	difficult	ADJ
ftr-360	871	96	to	to	PART
ftr-360	871	97	explain	explain	VERB
ftr-360	871	98	how	how	SCONJ
ftr-360	871	99	the	the	DET
ftr-360	871	100	all	all	DET
ftr-360	871	101	events	event	NOUN
ftr-360	871	102	test	test	NOUN
ftr-360	871	103	could	could	AUX
ftr-360	871	104	apply	apply	VERB
ftr-360	871	105	to	to	ADP
ftr-360	871	106	that	that	DET
ftr-360	871	107	sale	sale	NOUN
ftr-360	871	108	,	,	PUNCT
ftr-360	871	109	given	give	VERB
ftr-360	871	110	that	that	SCONJ
ftr-360	871	111	the	the	DET
ftr-360	871	112	taxpayer	taxpayer	NOUN
ftr-360	871	113	failed	fail	VERB
ftr-360	871	114	to	to	PART
ftr-360	871	115	perform	perform	VERB
ftr-360	871	116	fully	fully	ADV
ftr-360	871	117	as	as	SCONJ
ftr-360	871	118	promised	promise	VERB
ftr-360	871	119	,	,	PUNCT
ftr-360	871	120	without	without	ADP
ftr-360	871	121	considerations	consideration	NOUN
ftr-360	871	122	of	of	ADP
ftr-360	871	123	substantial	substantial	ADJ
ftr-360	871	124	performance	performance	NOUN
ftr-360	871	125	.	.	PUNCT
ftr-360	872	1	finally	finally	ADV
ftr-360	872	2	,	,	PUNCT
ftr-360	872	3	if	if	SCONJ
ftr-360	872	4	a	a	DET
ftr-360	872	5	taxpayer	taxpayer	NOUN
ftr-360	872	6	were	be	AUX
ftr-360	872	7	to	to	PART
ftr-360	872	8	identify	identify	VERB
ftr-360	872	9	an	an	DET
ftr-360	872	10	obligation	obligation	NOUN
ftr-360	872	11	that	that	PRON
ftr-360	872	12	became	become	VERB
ftr-360	872	13	legally	legally	ADV
ftr-360	872	14	enforceable	enforceable	ADJ
ftr-360	872	15	as	as	ADP
ftr-360	872	16	a	a	DET
ftr-360	872	17	result	result	NOUN
ftr-360	872	18	of	of	ADP
ftr-360	872	19	substantial	substantial	ADJ
ftr-360	872	20	performance	performance	NOUN
ftr-360	872	21	,	,	PUNCT
ftr-360	872	22	the	the	DET
ftr-360	872	23	tax	tax	NOUN
ftr-360	872	24	system	system	NOUN
ftr-360	872	25	would	would	AUX
ftr-360	872	26	appear	appear	VERB
ftr-360	872	27	fairly	fairly	ADV
ftr-360	872	28	arbitrary	arbitrary	ADJ
ftr-360	872	29	unless	unless	SCONJ
ftr-360	872	30	that	that	DET
ftr-360	872	31	unconditional	unconditional	ADJ
ftr-360	872	32	obligation	obligation	NOUN
ftr-360	872	33	was	be	AUX
ftr-360	872	34	also	also	ADV
ftr-360	872	35	regarded	regard	VERB
ftr-360	872	36	as	as	ADP
ftr-360	872	37	fixed	fix	VERB
ftr-360	872	38	for	for	ADP
ftr-360	872	39	tax	tax	NOUN
ftr-360	872	40	purposes	purpose	NOUN
ftr-360	872	41	.	.	PUNCT
ftr-360	873	1	the	the	DET
ftr-360	873	2	doctrine	doctrine	NOUN
ftr-360	873	3	of	of	ADP
ftr-360	873	4	substantial	substantial	ADJ
ftr-360	873	5	performance	performance	NOUN
ftr-360	873	6	thus	thus	ADV
ftr-360	873	7	provides	provide	VERB
ftr-360	873	8	a	a	DET
ftr-360	873	9	useful	useful	ADJ
ftr-360	873	10	explanation	explanation	NOUN
ftr-360	873	11	about	about	ADP
ftr-360	873	12	how	how	SCONJ
ftr-360	873	13	the	the	DET
ftr-360	873	14	tax	tax	NOUN
ftr-360	873	15	system	system	NOUN
ftr-360	873	16	can	can	AUX
ftr-360	873	17	consistently	consistently	ADV
ftr-360	873	18	account	account	VERB
ftr-360	873	19	for	for	ADP
ftr-360	873	20	many	many	ADJ
ftr-360	873	21	items	item	NOUN
ftr-360	873	22	,	,	PUNCT
ftr-360	873	23	like	like	ADP
ftr-360	873	24	those	those	PRON
ftr-360	873	25	mentioned	mention	VERB
ftr-360	873	26	in	in	ADP
ftr-360	873	27	these	these	DET
ftr-360	873	28	examples	example	NOUN
ftr-360	873	29	.	.	PUNCT
ftr-360	874	1	the	the	DET
ftr-360	874	2	difficult	difficult	ADJ
ftr-360	874	3	task	task	NOUN
ftr-360	874	4	of	of	ADP
ftr-360	874	5	assessing	assess	VERB
ftr-360	874	6	the	the	DET
ftr-360	874	7	substantiality	substantiality	NOUN
ftr-360	874	8	of	of	ADP
ftr-360	874	9	performance	performance	NOUN
ftr-360	874	10	arguably	arguably	ADV
ftr-360	874	11	would	would	AUX
ftr-360	874	12	merely	merely	ADV
ftr-360	874	13	replace	replace	VERB
ftr-360	874	14	existing	exist	VERB
ftr-360	874	15	problems	problem	NOUN
ftr-360	874	16	in	in	ADP
ftr-360	874	17	dealing	deal	VERB
ftr-360	874	18	with	with	ADP
ftr-360	874	19	uncertain	uncertain	ADJ
ftr-360	874	20	completion	completion	NOUN
ftr-360	874	21	,	,	PUNCT
ftr-360	874	22	as	as	ADP
ftr-360	874	23	“	"	PUNCT
ftr-360	874	24	import[ing	import[e	VERB
ftr-360	874	25	]	]	PUNCT
ftr-360	874	26	into	into	ADP
ftr-360	874	27	the	the	DET
ftr-360	874	28	tax	tax	NOUN
ftr-360	874	29	law	law	NOUN
ftr-360	874	30	an	an	DET
ftr-360	874	31	unwarranted	unwarranted	ADJ
ftr-360	874	32	and	and	CCONJ
ftr-360	874	33	undesirable	undesirable	ADJ
ftr-360	874	34	uncertainty	uncertainty	NOUN
ftr-360	874	35	”	"	PUNCT
ftr-360	874	36	)	)	PUNCT
ftr-360	874	37	.	.	PUNCT
ftr-360	875	1	187	187	NUM
ftr-360	875	2	.	.	PUNCT
ftr-360	876	1	see	see	VERB
ftr-360	876	2	supra	supra	PROPN
ftr-360	876	3	part	part	PROPN
ftr-360	876	4	iii.a	iii.a	PROPN
ftr-360	876	5	.	.	NOUN
ftr-360	876	6	188	188	NUM
ftr-360	876	7	.	.	PUNCT
ftr-360	877	1	see	see	VERB
ftr-360	877	2	supra	supra	PROPN
ftr-360	877	3	part	part	PROPN
ftr-360	877	4	iii.b	iii.b	PROPN
ftr-360	877	5	.	.	PROPN
ftr-360	877	6	189	189	NUM
ftr-360	877	7	.	.	PUNCT
ftr-360	878	1	see	see	AUX
ftr-360	878	2	rev	rev	PROPN
ftr-360	878	3	.	.	PROPN
ftr-360	878	4	rul	rul	PROPN
ftr-360	878	5	.	.	PUNCT
ftr-360	878	6	2003	2003	NUM
ftr-360	878	7	-	-	SYM
ftr-360	878	8	10	10	NUM
ftr-360	878	9	,	,	PUNCT
ftr-360	878	10	2003	2003	NUM
ftr-360	878	11	-	-	SYM
ftr-360	878	12	1	1	NUM
ftr-360	878	13	c.b	c.b	PROPN
ftr-360	878	14	.	.	PROPN
ftr-360	878	15	288	288	NUM
ftr-360	878	16	(	(	PUNCT
ftr-360	878	17	requesting	request	VERB
ftr-360	878	18	comments	comment	NOUN
ftr-360	878	19	on	on	ADP
ftr-360	878	20	the	the	DET
ftr-360	878	21	application	application	NOUN
ftr-360	878	22	of	of	ADP
ftr-360	878	23	the	the	DET
ftr-360	878	24	all	all	DET
ftr-360	878	25	events	event	NOUN
ftr-360	878	26	test	test	NOUN
ftr-360	878	27	of	of	ADP
ftr-360	878	28	§	§	PROPN
ftr-360	878	29	451	451	NUM
ftr-360	878	30	to	to	PART
ftr-360	878	31	accrue	accrue	VERB
ftr-360	878	32	income	income	NOUN
ftr-360	878	33	from	from	ADP
ftr-360	878	34	shipments	shipment	NOUN
ftr-360	878	35	of	of	ADP
ftr-360	878	36	defective	defective	ADJ
ftr-360	878	37	goods	good	NOUN
ftr-360	878	38	where	where	SCONJ
ftr-360	878	39	a	a	DET
ftr-360	878	40	customer	customer	NOUN
ftr-360	878	41	discovers	discover	VERB
ftr-360	878	42	the	the	DET
ftr-360	878	43	defect	defect	NOUN
ftr-360	878	44	in	in	ADP
ftr-360	878	45	a	a	DET
ftr-360	878	46	later	later	ADV
ftr-360	878	47	taxable	taxable	ADJ
ftr-360	878	48	year	year	NOUN
ftr-360	878	49	)	)	PUNCT
ftr-360	878	50	.	.	PUNCT
ftr-360	879	1	2010	2010	NUM
ftr-360	879	2	]	]	PUNCT
ftr-360	879	3	just	just	ADV
ftr-360	879	4	enough	enough	ADV
ftr-360	879	5	:	:	PUNCT
ftr-360	879	6	substantial	substantial	ADJ
ftr-360	879	7	performance	performance	NOUN
ftr-360	879	8	,	,	PUNCT
ftr-360	879	9	ministerial	ministerial	ADJ
ftr-360	879	10	acts	act	VERB
ftr-360	879	11	501	501	NUM
ftr-360	879	12	tax	tax	NOUN
ftr-360	879	13	accruals	accrual	NOUN
ftr-360	879	14	without	without	ADP
ftr-360	879	15	adding	add	VERB
ftr-360	879	16	complexity	complexity	NOUN
ftr-360	879	17	to	to	ADP
ftr-360	879	18	the	the	DET
ftr-360	879	19	tax	tax	NOUN
ftr-360	879	20	system	system	NOUN
ftr-360	879	21	.	.	PUNCT
ftr-360	880	1	existing	exist	VERB
ftr-360	880	2	authority	authority	NOUN
ftr-360	880	3	and	and	CCONJ
ftr-360	880	4	guidance	guidance	NOUN
ftr-360	880	5	create	create	VERB
ftr-360	880	6	uncertainty	uncertainty	NOUN
ftr-360	880	7	about	about	ADP
ftr-360	880	8	how	how	SCONJ
ftr-360	880	9	a	a	DET
ftr-360	880	10	taxpayer	taxpayer	NOUN
ftr-360	880	11	should	should	AUX
ftr-360	880	12	account	account	VERB
ftr-360	880	13	for	for	ADP
ftr-360	880	14	ministerial	ministerial	ADJ
ftr-360	880	15	acts	act	NOUN
ftr-360	880	16	and	and	CCONJ
ftr-360	880	17	defective	defective	ADJ
ftr-360	880	18	performance	performance	NOUN
ftr-360	880	19	,	,	PUNCT
ftr-360	880	20	for	for	ADP
ftr-360	880	21	example	example	NOUN
ftr-360	880	22	,	,	PUNCT
ftr-360	880	23	which	which	PRON
ftr-360	880	24	fosters	foster	VERB
ftr-360	880	25	confusion	confusion	NOUN
ftr-360	880	26	and	and	CCONJ
ftr-360	880	27	controversy	controversy	NOUN
ftr-360	880	28	and	and	CCONJ
ftr-360	880	29	makes	make	VERB
ftr-360	880	30	the	the	DET
ftr-360	880	31	tax	tax	NOUN
ftr-360	880	32	system	system	NOUN
ftr-360	880	33	difficult	difficult	ADJ
ftr-360	880	34	to	to	PART
ftr-360	880	35	administer	administer	VERB
ftr-360	880	36	.	.	PUNCT
ftr-360	881	1	for	for	ADP
ftr-360	881	2	instance	instance	NOUN
ftr-360	881	3	,	,	PUNCT
ftr-360	881	4	in	in	ADP
ftr-360	881	5	applying	apply	VERB
ftr-360	881	6	existing	exist	VERB
ftr-360	881	7	case	case	NOUN
ftr-360	881	8	law	law	NOUN
ftr-360	881	9	and	and	CCONJ
ftr-360	881	10	service	service	NOUN
ftr-360	881	11	guidance	guidance	NOUN
ftr-360	881	12	,	,	PUNCT
ftr-360	881	13	a	a	DET
ftr-360	881	14	taxpayer	taxpayer	NOUN
ftr-360	881	15	would	would	AUX
ftr-360	881	16	face	face	VERB
ftr-360	881	17	considerable	considerable	ADJ
ftr-360	881	18	uncertainty	uncertainty	NOUN
ftr-360	881	19	in	in	ADP
ftr-360	881	20	simply	simply	ADV
ftr-360	881	21	deciding	decide	VERB
ftr-360	881	22	what	what	PRON
ftr-360	881	23	acts	act	VERB
ftr-360	881	24	to	to	PART
ftr-360	881	25	deem	deem	VERB
ftr-360	881	26	as	as	ADP
ftr-360	881	27	being	be	AUX
ftr-360	881	28	ministerial	ministerial	ADJ
ftr-360	881	29	in	in	ADP
ftr-360	881	30	nature	nature	NOUN
ftr-360	881	31	for	for	ADP
ftr-360	881	32	purposes	purpose	NOUN
ftr-360	881	33	of	of	ADP
ftr-360	881	34	the	the	DET
ftr-360	881	35	all	all	DET
ftr-360	881	36	events	event	NOUN
ftr-360	881	37	tests.190	tests.190	ADJ
ftr-360	881	38	considerations	consideration	NOUN
ftr-360	881	39	of	of	ADP
ftr-360	881	40	substantial	substantial	ADJ
ftr-360	881	41	performance	performance	NOUN
ftr-360	881	42	could	could	AUX
ftr-360	881	43	minimize	minimize	VERB
ftr-360	881	44	this	this	DET
ftr-360	881	45	uncertainty	uncertainty	NOUN
ftr-360	881	46	and	and	CCONJ
ftr-360	881	47	make	make	VERB
ftr-360	881	48	the	the	DET
ftr-360	881	49	tax	tax	NOUN
ftr-360	881	50	system	system	NOUN
ftr-360	881	51	easier	easy	ADJ
ftr-360	881	52	to	to	PART
ftr-360	881	53	administer	administer	VERB
ftr-360	881	54	by	by	ADP
ftr-360	881	55	offering	offer	VERB
ftr-360	881	56	a	a	DET
ftr-360	881	57	single	single	ADJ
ftr-360	881	58	doctrine	doctrine	NOUN
ftr-360	881	59	that	that	PRON
ftr-360	881	60	could	could	AUX
ftr-360	881	61	consistently	consistently	ADV
ftr-360	881	62	apply	apply	VERB
ftr-360	881	63	to	to	ADP
ftr-360	881	64	many	many	ADJ
ftr-360	881	65	tax	tax	NOUN
ftr-360	881	66	accruals	accrual	NOUN
ftr-360	881	67	.	.	PUNCT
ftr-360	882	1	the	the	DET
ftr-360	882	2	application	application	NOUN
ftr-360	882	3	of	of	ADP
ftr-360	882	4	the	the	DET
ftr-360	882	5	doctrine	doctrine	NOUN
ftr-360	882	6	,	,	PUNCT
ftr-360	882	7	however	however	ADV
ftr-360	882	8	,	,	PUNCT
ftr-360	882	9	requires	require	VERB
ftr-360	882	10	some	some	DET
ftr-360	882	11	effort	effort	NOUN
ftr-360	882	12	and	and	CCONJ
ftr-360	882	13	creates	create	VERB
ftr-360	882	14	its	its	PRON
ftr-360	882	15	own	own	ADJ
ftr-360	882	16	uncertainty	uncertainty	NOUN
ftr-360	882	17	by	by	ADP
ftr-360	882	18	relying	rely	VERB
ftr-360	882	19	on	on	ADP
ftr-360	882	20	imprecise	imprecise	ADJ
ftr-360	882	21	standards	standard	NOUN
ftr-360	882	22	.	.	PUNCT
ftr-360	883	1	it	it	PRON
ftr-360	883	2	seems	seem	VERB
ftr-360	883	3	reasonable	reasonable	ADJ
ftr-360	883	4	to	to	PART
ftr-360	883	5	conclude	conclude	VERB
ftr-360	883	6	therefore	therefore	ADV
ftr-360	883	7	that	that	SCONJ
ftr-360	883	8	the	the	DET
ftr-360	883	9	burdens	burden	NOUN
ftr-360	883	10	of	of	ADP
ftr-360	883	11	applying	apply	VERB
ftr-360	883	12	the	the	DET
ftr-360	883	13	doctrine	doctrine	NOUN
ftr-360	883	14	under	under	ADP
ftr-360	883	15	the	the	DET
ftr-360	883	16	all	all	DET
ftr-360	883	17	events	event	NOUN
ftr-360	883	18	tests	test	NOUN
ftr-360	883	19	would	would	AUX
ftr-360	883	20	offset	offset	VERB
ftr-360	883	21	the	the	DET
ftr-360	883	22	benefits	benefit	NOUN
ftr-360	883	23	realized	realize	VERB
ftr-360	883	24	in	in	ADP
ftr-360	883	25	the	the	DET
ftr-360	883	26	tax	tax	NOUN
ftr-360	883	27	system	system	NOUN
ftr-360	883	28	from	from	ADP
ftr-360	883	29	having	have	VERB
ftr-360	883	30	a	a	DET
ftr-360	883	31	consistent	consistent	ADJ
ftr-360	883	32	and	and	CCONJ
ftr-360	883	33	meaningful	meaningful	ADJ
ftr-360	883	34	justification	justification	NOUN
ftr-360	883	35	for	for	ADP
ftr-360	883	36	tax	tax	NOUN
ftr-360	883	37	accruals	accrual	NOUN
ftr-360	883	38	.	.	PUNCT
ftr-360	884	1	in	in	ADP
ftr-360	884	2	any	any	DET
ftr-360	884	3	case	case	NOUN
ftr-360	884	4	,	,	PUNCT
ftr-360	884	5	the	the	DET
ftr-360	884	6	all	all	DET
ftr-360	884	7	events	event	NOUN
ftr-360	884	8	tests	test	NOUN
ftr-360	884	9	might	might	AUX
ftr-360	884	10	already	already	ADV
ftr-360	884	11	require	require	VERB
ftr-360	884	12	considerations	consideration	NOUN
ftr-360	884	13	of	of	ADP
ftr-360	884	14	substantial	substantial	ADJ
ftr-360	884	15	performance	performance	NOUN
ftr-360	884	16	even	even	ADV
ftr-360	884	17	though	though	SCONJ
ftr-360	884	18	courts	court	NOUN
ftr-360	884	19	have	have	AUX
ftr-360	884	20	refused	refuse	VERB
ftr-360	884	21	to	to	PART
ftr-360	884	22	equate	equate	VERB
ftr-360	884	23	fixed	fixed	ADJ
ftr-360	884	24	rights	right	NOUN
ftr-360	884	25	and	and	CCONJ
ftr-360	884	26	liabilities	liability	NOUN
ftr-360	884	27	with	with	ADP
ftr-360	884	28	legally	legally	ADV
ftr-360	884	29	enforceable	enforceable	ADJ
ftr-360	884	30	obligations	obligation	NOUN
ftr-360	884	31	and	and	CCONJ
ftr-360	884	32	the	the	DET
ftr-360	884	33	doctrine	doctrine	NOUN
ftr-360	884	34	has	have	AUX
ftr-360	884	35	not	not	PART
ftr-360	884	36	been	be	AUX
ftr-360	884	37	formally	formally	ADV
ftr-360	884	38	incorporated	incorporate	VERB
ftr-360	884	39	into	into	ADP
ftr-360	884	40	the	the	DET
ftr-360	884	41	tests	test	NOUN
ftr-360	884	42	.	.	PUNCT
ftr-360	885	1	in	in	ADP
ftr-360	885	2	rejecting	reject	VERB
ftr-360	885	3	legal	legal	ADJ
ftr-360	885	4	enforceability	enforceability	NOUN
ftr-360	885	5	as	as	ADP
ftr-360	885	6	the	the	DET
ftr-360	885	7	standard	standard	NOUN
ftr-360	885	8	for	for	ADP
ftr-360	885	9	accruing	accrue	VERB
ftr-360	885	10	income	income	NOUN
ftr-360	885	11	and	and	CCONJ
ftr-360	885	12	expense	expense	NOUN
ftr-360	885	13	items	item	NOUN
ftr-360	885	14	,	,	PUNCT
ftr-360	885	15	the	the	DET
ftr-360	885	16	courts	court	NOUN
ftr-360	885	17	have	have	AUX
ftr-360	885	18	determined	determine	VERB
ftr-360	885	19	fixed	fix	VERB
ftr-360	885	20	rights	right	NOUN
ftr-360	885	21	and	and	CCONJ
ftr-360	885	22	liabilities	liability	NOUN
ftr-360	885	23	by	by	ADP
ftr-360	885	24	making	make	VERB
ftr-360	885	25	inquiries	inquiry	NOUN
ftr-360	885	26	about	about	ADP
ftr-360	885	27	a	a	DET
ftr-360	885	28	“	"	PUNCT
ftr-360	885	29	reasonable	reasonable	ADJ
ftr-360	885	30	expectancy	expectancy	NOUN
ftr-360	885	31	”	"	PUNCT
ftr-360	885	32	of	of	ADP
ftr-360	885	33	performance191	performance191	PROPN
ftr-360	885	34	through	through	ADP
ftr-360	885	35	a	a	DET
ftr-360	885	36	pragmatic	pragmatic	ADJ
ftr-360	885	37	approach192	approach192	PROPN
ftr-360	885	38	of	of	ADP
ftr-360	885	39	viewing	view	VERB
ftr-360	885	40	a	a	DET
ftr-360	885	41	transaction	transaction	NOUN
ftr-360	885	42	“	"	PUNCT
ftr-360	885	43	as	as	ADP
ftr-360	885	44	a	a	DET
ftr-360	885	45	whole	whole	NOUN
ftr-360	885	46	and	and	CCONJ
ftr-360	885	47	in	in	ADP
ftr-360	885	48	the	the	DET
ftr-360	885	49	light	light	NOUN
ftr-360	885	50	of	of	ADP
ftr-360	885	51	realism	realism	NOUN
ftr-360	885	52	and	and	CCONJ
ftr-360	885	53	practicality	practicality	NOUN
ftr-360	885	54	.	.	PUNCT
ftr-360	885	55	”193	”193	PUNCT
ftr-360	886	1	it	it	PRON
ftr-360	886	2	becomes	become	VERB
ftr-360	886	3	difficult	difficult	ADJ
ftr-360	886	4	to	to	PART
ftr-360	886	5	conceive	conceive	VERB
ftr-360	886	6	of	of	ADP
ftr-360	886	7	how	how	SCONJ
ftr-360	886	8	one	one	PRON
ftr-360	886	9	might	might	AUX
ftr-360	886	10	apply	apply	VERB
ftr-360	886	11	the	the	DET
ftr-360	886	12	all	all	DET
ftr-360	886	13	events	event	NOUN
ftr-360	886	14	tests	test	NOUN
ftr-360	886	15	without	without	ADP
ftr-360	886	16	having	have	VERB
ftr-360	886	17	a	a	DET
ftr-360	886	18	party	party	NOUN
ftr-360	886	19	’s	’s	PART
ftr-360	886	20	substantial	substantial	ADJ
ftr-360	886	21	performance	performance	NOUN
ftr-360	886	22	of	of	ADP
ftr-360	886	23	contractual	contractual	ADJ
ftr-360	886	24	obligations	obligation	NOUN
ftr-360	886	25	influence	influence	VERB
ftr-360	886	26	any	any	DET
ftr-360	886	27	reasonable	reasonable	ADJ
ftr-360	886	28	expectations	expectation	NOUN
ftr-360	886	29	about	about	ADP
ftr-360	886	30	future	future	ADJ
ftr-360	886	31	performance	performance	NOUN
ftr-360	886	32	.	.	PUNCT
ftr-360	887	1	the	the	DET
ftr-360	887	2	realistic	realistic	ADJ
ftr-360	887	3	and	and	CCONJ
ftr-360	887	4	practical	practical	ADJ
ftr-360	887	5	implications	implication	NOUN
ftr-360	887	6	of	of	ADP
ftr-360	887	7	an	an	DET
ftr-360	887	8	immaterial	immaterial	ADJ
ftr-360	887	9	failure	failure	NOUN
ftr-360	887	10	of	of	ADP
ftr-360	887	11	performance	performance	NOUN
ftr-360	887	12	presumably	presumably	ADV
ftr-360	887	13	would	would	AUX
ftr-360	887	14	not	not	PART
ftr-360	887	15	preclude	preclude	VERB
ftr-360	887	16	the	the	DET
ftr-360	887	17	deemed	deemed	ADJ
ftr-360	887	18	satisfaction	satisfaction	NOUN
ftr-360	887	19	of	of	ADP
ftr-360	887	20	a	a	DET
ftr-360	887	21	condition	condition	NOUN
ftr-360	887	22	precedent	precedent	NOUN
ftr-360	887	23	for	for	ADP
ftr-360	887	24	tax	tax	NOUN
ftr-360	887	25	purposes	purpose	NOUN
ftr-360	887	26	,	,	PUNCT
ftr-360	887	27	particularly	particularly	ADV
ftr-360	887	28	in	in	ADP
ftr-360	887	29	light	light	NOUN
ftr-360	887	30	of	of	ADP
ftr-360	887	31	the	the	DET
ftr-360	887	32	general	general	ADJ
ftr-360	887	33	willingness	willingness	NOUN
ftr-360	887	34	of	of	ADP
ftr-360	887	35	courts	court	NOUN
ftr-360	887	36	to	to	PART
ftr-360	887	37	disregard	disregard	VERB
ftr-360	887	38	the	the	DET
ftr-360	887	39	nonperformance	nonperformance	NOUN
ftr-360	887	40	of	of	ADP
ftr-360	887	41	ministerial	ministerial	ADJ
ftr-360	887	42	acts	act	NOUN
ftr-360	887	43	.	.	PUNCT
ftr-360	888	1	190	190	NUM
ftr-360	888	2	.	.	PUNCT
ftr-360	889	1	see	see	VERB
ftr-360	889	2	,	,	PUNCT
ftr-360	889	3	e.g.	e.g.	ADV
ftr-360	889	4	,	,	PUNCT
ftr-360	889	5	united	united	PROPN
ftr-360	889	6	states	states	PROPN
ftr-360	889	7	v.	v.	ADP
ftr-360	889	8	general	general	PROPN
ftr-360	889	9	dynamics	dynamics	PROPN
ftr-360	889	10	corp	corp	PROPN
ftr-360	889	11	.	.	PROPN
ftr-360	889	12	,	,	PUNCT
ftr-360	889	13	481	481	NUM
ftr-360	889	14	u.s	u.s	PROPN
ftr-360	889	15	.	.	PROPN
ftr-360	889	16	239	239	NUM
ftr-360	889	17	,	,	PUNCT
ftr-360	889	18	244	244	NUM
ftr-360	889	19	n.4	n.4	NOUN
ftr-360	889	20	(	(	PUNCT
ftr-360	889	21	1987	1987	NUM
ftr-360	889	22	)	)	PUNCT
ftr-360	889	23	(	(	PUNCT
ftr-360	889	24	refusing	refuse	VERB
ftr-360	889	25	to	to	PART
ftr-360	889	26	challenge	challenge	VERB
ftr-360	889	27	the	the	DET
ftr-360	889	28	characterization	characterization	NOUN
ftr-360	889	29	of	of	ADP
ftr-360	889	30	processing	process	VERB
ftr-360	889	31	a	a	DET
ftr-360	889	32	claim	claim	NOUN
ftr-360	889	33	form	form	NOUN
ftr-360	889	34	as	as	ADP
ftr-360	889	35	a	a	DET
ftr-360	889	36	ministerial	ministerial	ADJ
ftr-360	889	37	act	act	NOUN
ftr-360	889	38	but	but	CCONJ
ftr-360	889	39	concluding	conclude	VERB
ftr-360	889	40	that	that	SCONJ
ftr-360	889	41	the	the	DET
ftr-360	889	42	filing	filing	NOUN
ftr-360	889	43	of	of	ADP
ftr-360	889	44	the	the	DET
ftr-360	889	45	claim	claim	NOUN
ftr-360	889	46	did	do	AUX
ftr-360	889	47	not	not	PART
ftr-360	889	48	represent	represent	VERB
ftr-360	889	49	a	a	DET
ftr-360	889	50	ministerial	ministerial	ADJ
ftr-360	889	51	act	act	NOUN
ftr-360	889	52	)	)	PUNCT
ftr-360	889	53	.	.	PUNCT
ftr-360	890	1	191	191	X
ftr-360	890	2	.	.	PUNCT
ftr-360	891	1	see	see	VERB
ftr-360	891	2	flamingo	flamingo	NOUN
ftr-360	891	3	resort	resort	PROPN
ftr-360	891	4	,	,	PUNCT
ftr-360	891	5	inc	inc	PROPN
ftr-360	891	6	.	.	PROPN
ftr-360	892	1	v.	v.	PROPN
ftr-360	892	2	united	united	PROPN
ftr-360	892	3	states	states	PROPN
ftr-360	892	4	,	,	PUNCT
ftr-360	892	5	664	664	NUM
ftr-360	892	6	f.2d	f.2d	X
ftr-360	892	7	1387	1387	NUM
ftr-360	892	8	,	,	PUNCT
ftr-360	892	9	1389	1389	NUM
ftr-360	892	10	(	(	PUNCT
ftr-360	892	11	9th	9th	ADJ
ftr-360	892	12	cir	cir	NOUN
ftr-360	892	13	.	.	PROPN
ftr-360	892	14	1982	1982	NUM
ftr-360	892	15	)	)	PUNCT
ftr-360	893	1	(	(	PUNCT
ftr-360	893	2	requiring	require	VERB
ftr-360	893	3	an	an	DET
ftr-360	893	4	accrual	accrual	ADJ
ftr-360	893	5	for	for	ADP
ftr-360	893	6	income	income	NOUN
ftr-360	893	7	from	from	ADP
ftr-360	893	8	pit	pit	NOUN
ftr-360	893	9	markers	marker	NOUN
ftr-360	893	10	despite	despite	SCONJ
ftr-360	893	11	“	"	PUNCT
ftr-360	893	12	certain	certain	ADJ
ftr-360	893	13	speculative	speculative	ADJ
ftr-360	893	14	and	and	CCONJ
ftr-360	893	15	potential	potential	ADJ
ftr-360	893	16	legal	legal	ADJ
ftr-360	893	17	objections	objection	NOUN
ftr-360	893	18	to	to	ADP
ftr-360	893	19	payment	payment	NOUN
ftr-360	893	20	”	"	PUNCT
ftr-360	893	21	that	that	PRON
ftr-360	893	22	gamblers	gambler	NOUN
ftr-360	893	23	could	could	AUX
ftr-360	893	24	make	make	VERB
ftr-360	893	25	because	because	SCONJ
ftr-360	893	26	courts	court	NOUN
ftr-360	893	27	would	would	AUX
ftr-360	893	28	not	not	PART
ftr-360	893	29	enforce	enforce	VERB
ftr-360	893	30	those	those	DET
ftr-360	893	31	gambling	gambling	NOUN
ftr-360	893	32	debts	debt	NOUN
ftr-360	893	33	)	)	PUNCT
ftr-360	893	34	;	;	PUNCT
ftr-360	893	35	barker	barker	PROPN
ftr-360	893	36	v.	v.	ADP
ftr-360	893	37	magruder	magruder	PROPN
ftr-360	893	38	,	,	PUNCT
ftr-360	893	39	95	95	NUM
ftr-360	893	40	f.2d	f.2d	NOUN
ftr-360	893	41	122	122	NUM
ftr-360	893	42	,	,	PUNCT
ftr-360	893	43	124	124	NUM
ftr-360	893	44	-	-	SYM
ftr-360	893	45	25	25	NUM
ftr-360	893	46	(	(	PUNCT
ftr-360	893	47	d.c	d.c	PROPN
ftr-360	893	48	.	.	PROPN
ftr-360	893	49	cir	cir	PROPN
ftr-360	893	50	.	.	PROPN
ftr-360	893	51	1938	1938	NUM
ftr-360	893	52	)	)	PUNCT
ftr-360	893	53	(	(	PUNCT
ftr-360	893	54	applying	apply	VERB
ftr-360	893	55	similar	similar	ADJ
ftr-360	893	56	reasoning	reasoning	NOUN
ftr-360	893	57	to	to	ADP
ftr-360	893	58	usurious	usurious	ADJ
ftr-360	893	59	interest	interest	NOUN
ftr-360	893	60	)	)	PUNCT
ftr-360	893	61	.	.	PUNCT
ftr-360	894	1	192	192	NUM
ftr-360	894	2	.	.	PUNCT
ftr-360	895	1	see	see	VERB
ftr-360	895	2	general	general	ADJ
ftr-360	895	3	dynamics	dynamic	NOUN
ftr-360	895	4	,	,	PUNCT
ftr-360	896	1	481	481	NUM
ftr-360	896	2	u.s	u.s	PROPN
ftr-360	896	3	.	.	PROPN
ftr-360	896	4	at	at	ADP
ftr-360	896	5	251	251	NUM
ftr-360	896	6	(	(	PUNCT
ftr-360	896	7	o’connor	o’connor	ADV
ftr-360	896	8	,	,	PUNCT
ftr-360	896	9	j.	j.	PROPN
ftr-360	896	10	,	,	PUNCT
ftr-360	896	11	dissenting	dissent	VERB
ftr-360	896	12	)	)	PUNCT
ftr-360	896	13	(	(	PUNCT
ftr-360	896	14	recognizing	recognize	VERB
ftr-360	896	15	the	the	DET
ftr-360	896	16	pragmatic	pragmatic	ADJ
ftr-360	896	17	origin	origin	NOUN
ftr-360	896	18	of	of	ADP
ftr-360	896	19	determining	determine	VERB
ftr-360	896	20	fixed	fix	VERB
ftr-360	896	21	liabilities	liability	NOUN
ftr-360	896	22	under	under	ADP
ftr-360	896	23	the	the	DET
ftr-360	896	24	all	all	DET
ftr-360	896	25	events	event	NOUN
ftr-360	896	26	test	test	NOUN
ftr-360	896	27	of	of	ADP
ftr-360	896	28	§	§	PROPN
ftr-360	896	29	461	461	NUM
ftr-360	896	30	)	)	PUNCT
ftr-360	896	31	.	.	PUNCT
ftr-360	897	1	193	193	NUM
ftr-360	897	2	.	.	PUNCT
ftr-360	898	1	travis	travis	PROPN
ftr-360	898	2	,	,	PUNCT
ftr-360	898	3	406	406	NUM
ftr-360	898	4	f.2d	f.2d	NOUN
ftr-360	898	5	at	at	ADP
ftr-360	898	6	990	990	NUM
ftr-360	898	7	(	(	PUNCT
ftr-360	898	8	6th	6th	ADJ
ftr-360	898	9	cir	cir	NOUN
ftr-360	898	10	.	.	PROPN
ftr-360	898	11	1969	1969	NUM
ftr-360	898	12	)	)	PUNCT
ftr-360	898	13	(	(	PUNCT
ftr-360	898	14	quoting	quote	VERB
ftr-360	898	15	commissioner	commissioner	PROPN
ftr-360	898	16	v.	v.	PROPN
ftr-360	898	17	segall	segall	PROPN
ftr-360	898	18	,	,	PUNCT
ftr-360	898	19	114	114	NUM
ftr-360	898	20	f.2d	f.2d	NUM
ftr-360	898	21	706	706	NUM
ftr-360	898	22	,	,	PUNCT
ftr-360	898	23	709	709	NUM
ftr-360	898	24	(	(	PUNCT
ftr-360	898	25	6th	6th	ADJ
ftr-360	898	26	cir	cir	NOUN
ftr-360	898	27	.	.	PUNCT
ftr-360	898	28	1940	1940	NUM
ftr-360	898	29	)	)	PUNCT
ftr-360	898	30	)	)	PUNCT
ftr-360	898	31	.	.	PUNCT
ftr-360	899	1	502	502	NUM
ftr-360	899	2	florida	florida	PROPN
ftr-360	899	3	tax	tax	NOUN
ftr-360	899	4	review	review	NOUN
ftr-360	899	5	[	[	X
ftr-360	899	6	vol	vol	NOUN
ftr-360	899	7	.	.	PUNCT
ftr-360	900	1	10:7	10:7	NUM
ftr-360	900	2	these	these	DET
ftr-360	900	3	calls	call	NOUN
ftr-360	900	4	for	for	ADP
ftr-360	900	5	pragmatic	pragmatic	ADJ
ftr-360	900	6	considerations	consideration	NOUN
ftr-360	900	7	thus	thus	ADV
ftr-360	900	8	appear	appear	VERB
ftr-360	900	9	to	to	PART
ftr-360	900	10	contemplate	contemplate	VERB
ftr-360	900	11	a	a	DET
ftr-360	900	12	role	role	NOUN
ftr-360	900	13	for	for	ADP
ftr-360	900	14	the	the	DET
ftr-360	900	15	doctrine	doctrine	NOUN
ftr-360	900	16	in	in	ADP
ftr-360	900	17	applying	apply	VERB
ftr-360	900	18	the	the	DET
ftr-360	900	19	all	all	DET
ftr-360	900	20	events	event	NOUN
ftr-360	900	21	tests	test	NOUN
ftr-360	900	22	.	.	PUNCT
ftr-360	901	1	moreover	moreover	ADV
ftr-360	901	2	,	,	PUNCT
ftr-360	901	3	the	the	DET
ftr-360	901	4	doctrine	doctrine	NOUN
ftr-360	901	5	could	could	AUX
ftr-360	901	6	assume	assume	VERB
ftr-360	901	7	a	a	DET
ftr-360	901	8	more	more	ADV
ftr-360	901	9	formal	formal	ADJ
ftr-360	901	10	role	role	NOUN
ftr-360	901	11	if	if	SCONJ
ftr-360	901	12	these	these	DET
ftr-360	901	13	pragmatic	pragmatic	ADJ
ftr-360	901	14	considerations	consideration	NOUN
ftr-360	901	15	were	be	AUX
ftr-360	901	16	reframed	reframe	VERB
ftr-360	901	17	in	in	ADP
ftr-360	901	18	terms	term	NOUN
ftr-360	901	19	of	of	ADP
ftr-360	901	20	equitable	equitable	ADJ
ftr-360	901	21	notions	notion	NOUN
ftr-360	901	22	of	of	ADP
ftr-360	901	23	fairness	fairness	NOUN
ftr-360	901	24	and	and	CCONJ
ftr-360	901	25	justice	justice	NOUN
ftr-360	901	26	.	.	PUNCT
ftr-360	902	1	those	those	DET
ftr-360	902	2	equitable	equitable	ADJ
ftr-360	902	3	notions	notion	NOUN
ftr-360	902	4	already	already	ADV
ftr-360	902	5	appear	appear	VERB
ftr-360	902	6	to	to	PART
ftr-360	902	7	impact	impact	VERB
ftr-360	902	8	applications	application	NOUN
ftr-360	902	9	of	of	ADP
ftr-360	902	10	the	the	DET
ftr-360	902	11	all	all	DET
ftr-360	902	12	events	event	NOUN
ftr-360	902	13	tests	test	VERB
ftr-360	902	14	through	through	ADP
ftr-360	902	15	the	the	DET
ftr-360	902	16	recognition	recognition	NOUN
ftr-360	902	17	of	of	ADP
ftr-360	902	18	constructive	constructive	ADJ
ftr-360	902	19	conditions	condition	NOUN
ftr-360	902	20	to	to	PART
ftr-360	902	21	otherwise	otherwise	ADV
ftr-360	902	22	seemingly	seemingly	ADV
ftr-360	902	23	unconditional	unconditional	ADJ
ftr-360	902	24	obligations	obligation	NOUN
ftr-360	902	25	in	in	ADP
ftr-360	902	26	bilateral	bilateral	ADJ
ftr-360	902	27	contracts	contract	NOUN
ftr-360	902	28	.	.	PUNCT
ftr-360	903	1	as	as	SCONJ
ftr-360	903	2	argued	argue	VERB
ftr-360	903	3	elsewhere	elsewhere	ADV
ftr-360	903	4	,	,	PUNCT
ftr-360	903	5	the	the	DET
ftr-360	903	6	standards	standard	NOUN
ftr-360	903	7	applied	apply	VERB
ftr-360	903	8	by	by	ADP
ftr-360	903	9	the	the	DET
ftr-360	903	10	service	service	NOUN
ftr-360	903	11	for	for	ADP
ftr-360	903	12	determining	determine	VERB
ftr-360	903	13	fixed	fix	VERB
ftr-360	903	14	rights	right	NOUN
ftr-360	903	15	and	and	CCONJ
ftr-360	903	16	liabilities	liability	NOUN
ftr-360	903	17	under	under	ADP
ftr-360	903	18	the	the	DET
ftr-360	903	19	all	all	DET
ftr-360	903	20	events	event	NOUN
ftr-360	903	21	tests	test	NOUN
ftr-360	903	22	depend	depend	VERB
ftr-360	903	23	on	on	ADP
ftr-360	903	24	constructive	constructive	ADJ
ftr-360	903	25	conditions.194	conditions.194	NOUN
ftr-360	903	26	for	for	ADP
ftr-360	903	27	example	example	NOUN
ftr-360	903	28	,	,	PUNCT
ftr-360	903	29	the	the	DET
ftr-360	903	30	service	service	NOUN
ftr-360	903	31	generally	generally	ADV
ftr-360	903	32	takes	take	VERB
ftr-360	903	33	a	a	DET
ftr-360	903	34	position	position	NOUN
ftr-360	903	35	that	that	SCONJ
ftr-360	903	36	an	an	DET
ftr-360	903	37	obligation	obligation	NOUN
ftr-360	903	38	to	to	PART
ftr-360	903	39	pay	pay	VERB
ftr-360	903	40	for	for	ADP
ftr-360	903	41	services	service	NOUN
ftr-360	903	42	does	do	AUX
ftr-360	903	43	not	not	PART
ftr-360	903	44	become	become	AUX
ftr-360	903	45	fixed	fix	VERB
ftr-360	903	46	before	before	SCONJ
ftr-360	903	47	such	such	ADJ
ftr-360	903	48	services	service	NOUN
ftr-360	903	49	are	be	AUX
ftr-360	903	50	rendered,195	rendered,195	ADJ
ftr-360	903	51	which	which	PRON
ftr-360	903	52	reflects	reflect	VERB
ftr-360	903	53	the	the	DET
ftr-360	903	54	idea	idea	NOUN
ftr-360	903	55	that	that	SCONJ
ftr-360	903	56	the	the	DET
ftr-360	903	57	obligation	obligation	NOUN
ftr-360	903	58	is	be	AUX
ftr-360	903	59	constructively	constructively	ADV
ftr-360	903	60	conditioned	condition	VERB
ftr-360	903	61	on	on	ADP
ftr-360	903	62	the	the	DET
ftr-360	903	63	performance	performance	NOUN
ftr-360	903	64	of	of	ADP
ftr-360	903	65	the	the	DET
ftr-360	903	66	service	service	NOUN
ftr-360	903	67	consistent	consistent	ADJ
ftr-360	903	68	with	with	ADP
ftr-360	903	69	the	the	DET
ftr-360	903	70	commonlyheld	commonlyheld	ADJ
ftr-360	903	71	understanding	understanding	NOUN
ftr-360	903	72	that	that	PRON
ftr-360	903	73	work	work	NOUN
ftr-360	903	74	precedes	precede	VERB
ftr-360	903	75	payment.196	payment.196	ADV
ftr-360	903	76	because	because	SCONJ
ftr-360	903	77	courts	court	NOUN
ftr-360	903	78	use	use	VERB
ftr-360	903	79	the	the	DET
ftr-360	903	80	same	same	ADJ
ftr-360	903	81	notions	notion	NOUN
ftr-360	903	82	of	of	ADP
ftr-360	903	83	fairness	fairness	NOUN
ftr-360	903	84	and	and	CCONJ
ftr-360	903	85	justice	justice	NOUN
ftr-360	903	86	to	to	PART
ftr-360	903	87	determine	determine	VERB
ftr-360	903	88	whether	whether	SCONJ
ftr-360	903	89	substantial	substantial	ADJ
ftr-360	903	90	performance	performance	NOUN
ftr-360	903	91	has	have	AUX
ftr-360	903	92	occurred	occur	VERB
ftr-360	903	93	as	as	SCONJ
ftr-360	903	94	they	they	PRON
ftr-360	903	95	use	use	VERB
ftr-360	903	96	to	to	PART
ftr-360	903	97	impose	impose	VERB
ftr-360	903	98	constructive	constructive	ADJ
ftr-360	903	99	conditions	condition	NOUN
ftr-360	903	100	,	,	PUNCT
ftr-360	903	101	considerations	consideration	NOUN
ftr-360	903	102	of	of	ADP
ftr-360	903	103	the	the	DET
ftr-360	903	104	substantial	substantial	ADJ
ftr-360	903	105	performance	performance	NOUN
ftr-360	903	106	doctrine	doctrine	NOUN
ftr-360	903	107	would	would	AUX
ftr-360	903	108	impose	impose	VERB
ftr-360	903	109	no	no	DET
ftr-360	903	110	greater	great	ADJ
ftr-360	903	111	burdens	burden	NOUN
ftr-360	903	112	on	on	ADP
ftr-360	903	113	taxpayers	taxpayer	NOUN
ftr-360	903	114	in	in	ADP
ftr-360	903	115	determining	determine	VERB
ftr-360	903	116	fixed	fix	VERB
ftr-360	903	117	rights	right	NOUN
ftr-360	903	118	and	and	CCONJ
ftr-360	903	119	liabilities	liability	NOUN
ftr-360	903	120	than	than	SCONJ
ftr-360	903	121	they	they	PRON
ftr-360	903	122	currently	currently	ADV
ftr-360	903	123	face	face	VERB
ftr-360	903	124	in	in	ADP
ftr-360	903	125	accounting	accounting	NOUN
ftr-360	903	126	for	for	ADP
ftr-360	903	127	constructive	constructive	ADJ
ftr-360	903	128	conditions	condition	NOUN
ftr-360	903	129	.	.	PUNCT
ftr-360	904	1	more	more	ADV
ftr-360	904	2	importantly	importantly	ADV
ftr-360	904	3	,	,	PUNCT
ftr-360	904	4	the	the	DET
ftr-360	904	5	complementary	complementary	ADJ
ftr-360	904	6	relationship	relationship	NOUN
ftr-360	904	7	between	between	ADP
ftr-360	904	8	the	the	DET
ftr-360	904	9	doctrine	doctrine	NOUN
ftr-360	904	10	and	and	CCONJ
ftr-360	904	11	constructive	constructive	ADJ
ftr-360	904	12	conditions	condition	NOUN
ftr-360	904	13	makes	make	VERB
ftr-360	904	14	such	such	ADJ
ftr-360	904	15	recognition	recognition	NOUN
ftr-360	904	16	seem	seem	VERB
ftr-360	904	17	necessary	necessary	ADJ
ftr-360	904	18	to	to	ADP
ftr-360	904	19	the	the	DET
ftr-360	904	20	extent	extent	NOUN
ftr-360	904	21	that	that	SCONJ
ftr-360	904	22	the	the	DET
ftr-360	904	23	all	all	DET
ftr-360	904	24	events	event	NOUN
ftr-360	904	25	tests	test	NOUN
ftr-360	904	26	already	already	ADV
ftr-360	904	27	take	take	VERB
ftr-360	904	28	constructive	constructive	ADJ
ftr-360	904	29	conditions	condition	NOUN
ftr-360	904	30	into	into	ADP
ftr-360	904	31	account	account	NOUN
ftr-360	904	32	.	.	PUNCT
ftr-360	905	1	considerations	consideration	NOUN
ftr-360	905	2	of	of	ADP
ftr-360	905	3	substantial	substantial	ADJ
ftr-360	905	4	performance	performance	NOUN
ftr-360	905	5	therefore	therefore	ADV
ftr-360	905	6	seem	seem	VERB
ftr-360	905	7	desirable	desirable	ADJ
ftr-360	905	8	for	for	ADP
ftr-360	905	9	accruing	accrue	VERB
ftr-360	905	10	income	income	NOUN
ftr-360	905	11	and	and	CCONJ
ftr-360	905	12	expense	expense	NOUN
ftr-360	905	13	items	item	NOUN
ftr-360	905	14	in	in	ADP
ftr-360	905	15	a	a	DET
ftr-360	905	16	manner	manner	NOUN
ftr-360	905	17	consistent	consistent	ADJ
ftr-360	905	18	with	with	ADP
ftr-360	905	19	the	the	DET
ftr-360	905	20	principles	principle	NOUN
ftr-360	905	21	of	of	ADP
ftr-360	905	22	the	the	DET
ftr-360	905	23	all	all	DET
ftr-360	905	24	events	event	NOUN
ftr-360	905	25	tests	test	NOUN
ftr-360	905	26	.	.	PUNCT
ftr-360	906	1	if	if	SCONJ
ftr-360	906	2	the	the	DET
ftr-360	906	3	theoretical	theoretical	ADJ
ftr-360	906	4	desirability	desirability	NOUN
ftr-360	906	5	of	of	ADP
ftr-360	906	6	assessing	assess	VERB
ftr-360	906	7	substantial	substantial	ADJ
ftr-360	906	8	performance	performance	NOUN
ftr-360	906	9	were	be	AUX
ftr-360	906	10	to	to	PART
ftr-360	906	11	conflict	conflict	VERB
ftr-360	906	12	too	too	ADV
ftr-360	906	13	severely	severely	ADV
ftr-360	906	14	with	with	ADP
ftr-360	906	15	the	the	DET
ftr-360	906	16	practical	practical	ADJ
ftr-360	906	17	difficulty	difficulty	NOUN
ftr-360	906	18	of	of	ADP
ftr-360	906	19	making	make	VERB
ftr-360	906	20	the	the	DET
ftr-360	906	21	assessment	assessment	NOUN
ftr-360	906	22	,	,	PUNCT
ftr-360	906	23	then	then	ADV
ftr-360	906	24	the	the	DET
ftr-360	906	25	service	service	NOUN
ftr-360	906	26	should	should	AUX
ftr-360	906	27	provide	provide	VERB
ftr-360	906	28	simplified	simplified	ADJ
ftr-360	906	29	means	mean	NOUN
ftr-360	906	30	for	for	ADP
ftr-360	906	31	identifying	identify	VERB
ftr-360	906	32	fixed	fix	VERB
ftr-360	906	33	rights	right	NOUN
ftr-360	906	34	and	and	CCONJ
ftr-360	906	35	liabilities	liability	NOUN
ftr-360	906	36	.	.	PUNCT
ftr-360	907	1	the	the	DET
ftr-360	907	2	service	service	NOUN
ftr-360	907	3	might	might	AUX
ftr-360	907	4	consider	consider	VERB
ftr-360	907	5	issuing	issue	VERB
ftr-360	907	6	guidance	guidance	NOUN
ftr-360	907	7	as	as	ADP
ftr-360	907	8	an	an	DET
ftr-360	907	9	exercise	exercise	NOUN
ftr-360	907	10	of	of	ADP
ftr-360	907	11	administrative	administrative	ADJ
ftr-360	907	12	grace	grace	NOUN
ftr-360	907	13	that	that	PRON
ftr-360	907	14	provides	provide	VERB
ftr-360	907	15	simplifying	simplify	VERB
ftr-360	907	16	conventions	convention	NOUN
ftr-360	907	17	or	or	CCONJ
ftr-360	907	18	safe	safe	ADJ
ftr-360	907	19	-	-	PUNCT
ftr-360	907	20	harbor	harbor	NOUN
ftr-360	907	21	methods	method	NOUN
ftr-360	907	22	,	,	PUNCT
ftr-360	907	23	which	which	PRON
ftr-360	907	24	comprehensively	comprehensively	ADV
ftr-360	907	25	address	address	VERB
ftr-360	907	26	constructive	constructive	ADJ
ftr-360	907	27	conditions	condition	NOUN
ftr-360	907	28	and	and	CCONJ
ftr-360	907	29	substantial	substantial	ADJ
ftr-360	907	30	performance	performance	NOUN
ftr-360	907	31	,	,	PUNCT
ftr-360	907	32	to	to	PART
ftr-360	907	33	ease	ease	VERB
ftr-360	907	34	tax	tax	NOUN
ftr-360	907	35	compliance	compliance	NOUN
ftr-360	907	36	efforts	effort	NOUN
ftr-360	907	37	,	,	PUNCT
ftr-360	907	38	particularly	particularly	ADV
ftr-360	907	39	through	through	ADP
ftr-360	907	40	automated	automate	VERB
ftr-360	907	41	systems	system	NOUN
ftr-360	907	42	.	.	PUNCT
ftr-360	908	1	however	however	ADV
ftr-360	908	2	,	,	PUNCT
ftr-360	908	3	the	the	DET
ftr-360	908	4	doctrine	doctrine	NOUN
ftr-360	908	5	of	of	ADP
ftr-360	908	6	substantial	substantial	ADJ
ftr-360	908	7	performance	performance	NOUN
ftr-360	908	8	justifies	justify	VERB
ftr-360	908	9	accruals	accrual	NOUN
ftr-360	908	10	of	of	ADP
ftr-360	908	11	income	income	NOUN
ftr-360	908	12	and	and	CCONJ
ftr-360	908	13	expense	expense	NOUN
ftr-360	908	14	items	item	NOUN
ftr-360	908	15	so	so	ADV
ftr-360	908	16	well	well	ADV
ftr-360	908	17	that	that	SCONJ
ftr-360	908	18	courts	court	NOUN
ftr-360	908	19	and	and	CCONJ
ftr-360	908	20	the	the	DET
ftr-360	908	21	service	service	NOUN
ftr-360	908	22	should	should	AUX
ftr-360	908	23	not	not	PART
ftr-360	908	24	reject	reject	VERB
ftr-360	908	25	the	the	DET
ftr-360	908	26	doctrine	doctrine	NOUN
ftr-360	908	27	as	as	ADP
ftr-360	908	28	being	be	AUX
ftr-360	908	29	incompatible	incompatible	ADJ
ftr-360	908	30	with	with	ADP
ftr-360	908	31	the	the	DET
ftr-360	908	32	all	all	DET
ftr-360	908	33	events	event	NOUN
ftr-360	908	34	tests	test	NOUN
ftr-360	908	35	.	.	PUNCT
ftr-360	909	1	194	194	NUM
ftr-360	909	2	.	.	PUNCT
ftr-360	910	1	see	see	VERB
ftr-360	910	2	walberg	walberg	PROPN
ftr-360	910	3	,	,	PUNCT
ftr-360	910	4	supra	supra	PROPN
ftr-360	910	5	note	note	PROPN
ftr-360	910	6	127	127	NUM
ftr-360	910	7	,	,	PUNCT
ftr-360	910	8	at	at	ADP
ftr-360	910	9	463	463	NUM
ftr-360	910	10	-	-	SYM
ftr-360	910	11	68	68	NUM
ftr-360	910	12	.	.	PUNCT
ftr-360	911	1	195	195	NUM
ftr-360	911	2	.	.	X
ftr-360	911	3	see	see	VERB
ftr-360	911	4	,	,	PUNCT
ftr-360	911	5	e.g.	e.g.	ADV
ftr-360	911	6	,	,	PUNCT
ftr-360	911	7	rev	rev	PROPN
ftr-360	911	8	.	.	PROPN
ftr-360	911	9	rul	rul	PROPN
ftr-360	911	10	.	.	PUNCT
ftr-360	912	1	2007	2007	NUM
ftr-360	912	2	-	-	SYM
ftr-360	912	3	3	3	NUM
ftr-360	912	4	,	,	PUNCT
ftr-360	912	5	2007	2007	NUM
ftr-360	912	6	-	-	SYM
ftr-360	912	7	1	1	NUM
ftr-360	912	8	c.b	c.b	PROPN
ftr-360	912	9	.	.	PROPN
ftr-360	912	10	350	350	NUM
ftr-360	912	11	,	,	PUNCT
ftr-360	912	12	351	351	NUM
ftr-360	912	13	;	;	PUNCT
ftr-360	912	14	irs	irs	PROPN
ftr-360	912	15	chief	chief	ADJ
ftr-360	912	16	couns	coun	NOUN
ftr-360	912	17	.	.	PUNCT
ftr-360	913	1	adv	adv	PROPN
ftr-360	913	2	.	.	PUNCT
ftr-360	914	1	2007	2007	NUM
ftr-360	914	2	-	-	SYM
ftr-360	914	3	26	26	NUM
ftr-360	914	4	-	-	PUNCT
ftr-360	914	5	023	023	NUM
ftr-360	914	6	(	(	PUNCT
ftr-360	914	7	may	may	PROPN
ftr-360	914	8	25	25	NUM
ftr-360	914	9	,	,	PUNCT
ftr-360	914	10	2007	2007	NUM
ftr-360	914	11	)	)	PUNCT
ftr-360	914	12	.	.	PUNCT
ftr-360	915	1	196	196	NUM
ftr-360	915	2	.	.	PUNCT
ftr-360	916	1	see	see	VERB
ftr-360	916	2	supra	supra	PROPN
ftr-360	916	3	124	124	NUM
ftr-360	916	4	-	-	SYM
ftr-360	916	5	27	27	NUM
ftr-360	916	6	and	and	CCONJ
ftr-360	916	7	accompanying	accompany	VERB
ftr-360	916	8	text	text	NOUN
ftr-360	916	9	.	.	PUNCT
ftr-360	917	1	2010	2010	NUM
ftr-360	917	2	]	]	PUNCT
ftr-360	917	3	just	just	ADV
ftr-360	917	4	enough	enough	ADV
ftr-360	917	5	:	:	PUNCT
ftr-360	917	6	substantial	substantial	ADJ
ftr-360	917	7	performance	performance	NOUN
ftr-360	917	8	,	,	PUNCT
ftr-360	917	9	ministerial	ministerial	ADJ
ftr-360	917	10	acts	act	NOUN
ftr-360	917	11	503	503	NUM
ftr-360	917	12	v.	v.	ADP
ftr-360	917	13	conclusions	conclusion	NOUN
ftr-360	917	14	the	the	DET
ftr-360	917	15	doctrine	doctrine	NOUN
ftr-360	917	16	of	of	ADP
ftr-360	917	17	substantial	substantial	ADJ
ftr-360	917	18	performance	performance	NOUN
ftr-360	917	19	can	can	AUX
ftr-360	917	20	fill	fill	VERB
ftr-360	917	21	a	a	DET
ftr-360	917	22	gap	gap	NOUN
ftr-360	917	23	in	in	ADP
ftr-360	917	24	the	the	DET
ftr-360	917	25	tax	tax	NOUN
ftr-360	917	26	law	law	NOUN
ftr-360	917	27	to	to	PART
ftr-360	917	28	explain	explain	VERB
ftr-360	917	29	why	why	SCONJ
ftr-360	917	30	taxpayers	taxpayer	NOUN
ftr-360	917	31	accrue	accrue	VERB
ftr-360	917	32	income	income	NOUN
ftr-360	917	33	and	and	CCONJ
ftr-360	917	34	expense	expense	NOUN
ftr-360	917	35	items	item	NOUN
ftr-360	917	36	under	under	ADP
ftr-360	917	37	bilateral	bilateral	ADJ
ftr-360	917	38	contracts	contract	NOUN
ftr-360	917	39	prior	prior	ADV
ftr-360	917	40	to	to	ADP
ftr-360	917	41	the	the	DET
ftr-360	917	42	full	full	ADJ
ftr-360	917	43	performance	performance	NOUN
ftr-360	917	44	of	of	ADP
ftr-360	917	45	all	all	DET
ftr-360	917	46	promises	promise	NOUN
ftr-360	917	47	.	.	PUNCT
ftr-360	918	1	in	in	ADP
ftr-360	918	2	particular	particular	ADJ
ftr-360	918	3	,	,	PUNCT
ftr-360	918	4	the	the	DET
ftr-360	918	5	doctrine	doctrine	NOUN
ftr-360	918	6	facilitates	facilitate	VERB
ftr-360	918	7	a	a	DET
ftr-360	918	8	determination	determination	NOUN
ftr-360	918	9	of	of	ADP
ftr-360	918	10	taxable	taxable	ADJ
ftr-360	918	11	income	income	NOUN
ftr-360	918	12	without	without	ADP
ftr-360	918	13	having	have	VERB
ftr-360	918	14	to	to	PART
ftr-360	918	15	resort	resort	VERB
ftr-360	918	16	to	to	ADP
ftr-360	918	17	a	a	DET
ftr-360	918	18	practice	practice	NOUN
ftr-360	918	19	of	of	ADP
ftr-360	918	20	disregarding	disregard	VERB
ftr-360	918	21	certain	certain	ADJ
ftr-360	918	22	unfulfilled	unfulfilled	ADJ
ftr-360	918	23	contractual	contractual	ADJ
ftr-360	918	24	requirements	requirement	NOUN
ftr-360	918	25	,	,	PUNCT
ftr-360	918	26	such	such	DET
ftr-360	918	27	the	the	DET
ftr-360	918	28	nonperformance	nonperformance	NOUN
ftr-360	918	29	of	of	ADP
ftr-360	918	30	ministerial	ministerial	ADJ
ftr-360	918	31	acts	act	NOUN
ftr-360	918	32	,	,	PUNCT
ftr-360	918	33	in	in	ADP
ftr-360	918	34	assessing	assess	VERB
ftr-360	918	35	whether	whether	SCONJ
ftr-360	918	36	all	all	DET
ftr-360	918	37	events	event	NOUN
ftr-360	918	38	have	have	AUX
ftr-360	918	39	occurred	occur	VERB
ftr-360	918	40	to	to	PART
ftr-360	918	41	fix	fix	VERB
ftr-360	918	42	rights	right	NOUN
ftr-360	918	43	and	and	CCONJ
ftr-360	918	44	liabilities	liability	NOUN
ftr-360	918	45	.	.	PUNCT
ftr-360	919	1	accruals	accrual	NOUN
ftr-360	919	2	for	for	ADP
ftr-360	919	3	such	such	ADJ
ftr-360	919	4	rights	right	NOUN
ftr-360	919	5	and	and	CCONJ
ftr-360	919	6	liabilities	liability	NOUN
ftr-360	919	7	are	be	AUX
ftr-360	919	8	often	often	ADV
ftr-360	919	9	deferred	defer	VERB
ftr-360	919	10	because	because	SCONJ
ftr-360	919	11	the	the	DET
ftr-360	919	12	rights	right	NOUN
ftr-360	919	13	and	and	CCONJ
ftr-360	919	14	liabilities	liability	NOUN
ftr-360	919	15	remain	remain	VERB
ftr-360	919	16	subject	subject	ADJ
ftr-360	919	17	to	to	ADP
ftr-360	919	18	unsatisfied	unsatisfied	ADJ
ftr-360	919	19	constructive	constructive	ADJ
ftr-360	919	20	conditions	condition	NOUN
ftr-360	919	21	.	.	PUNCT
ftr-360	920	1	but	but	CCONJ
ftr-360	920	2	the	the	DET
ftr-360	920	3	substantial	substantial	ADJ
ftr-360	920	4	performance	performance	NOUN
ftr-360	920	5	of	of	ADP
ftr-360	920	6	contractual	contractual	ADJ
ftr-360	920	7	promises	promise	NOUN
ftr-360	920	8	results	result	NOUN
ftr-360	920	9	in	in	ADP
ftr-360	920	10	the	the	DET
ftr-360	920	11	deemed	deemed	ADJ
ftr-360	920	12	satisfaction	satisfaction	NOUN
ftr-360	920	13	of	of	ADP
ftr-360	920	14	those	those	DET
ftr-360	920	15	conditions	condition	NOUN
ftr-360	920	16	,	,	PUNCT
ftr-360	920	17	which	which	PRON
ftr-360	920	18	justifies	justify	VERB
ftr-360	920	19	accruals	accrual	NOUN
ftr-360	920	20	insofar	insofar	ADV
ftr-360	920	21	as	as	ADP
ftr-360	920	22	such	such	ADJ
ftr-360	920	23	performance	performance	NOUN
ftr-360	920	24	represents	represent	VERB
ftr-360	920	25	the	the	DET
ftr-360	920	26	last	last	ADJ
ftr-360	920	27	event	event	NOUN
ftr-360	920	28	necessary	necessary	ADJ
ftr-360	920	29	to	to	PART
ftr-360	920	30	fix	fix	VERB
ftr-360	920	31	those	those	DET
ftr-360	920	32	rights	right	NOUN
ftr-360	920	33	and	and	CCONJ
ftr-360	920	34	liabilities	liability	NOUN
ftr-360	920	35	.	.	PUNCT