id	sid	tid	token	lemma	pos
ftr-386	1	1	just	just	ADV
ftr-386	1	2	to	to	PART
ftr-386	1	3	be	be	AUX
ftr-386	1	4	ornery	ornery	ADJ
ftr-386	1	5	,	,	PUNCT
ftr-386	1	6	i	i	PRON
ftr-386	1	7	'll	will	AUX
ftr-386	1	8	take	take	VERB
ftr-386	1	9	issue	issue	NOUN
ftr-386	1	10	with	with	ADP
ftr-386	1	11	alan	alan	PROPN
ftr-386	1	12	on	on	ADP
ftr-386	1	13	this	this	PRON
ftr-386	1	14	,	,	PUNCT
ftr-386	1	15	and	and	CCONJ
ftr-386	1	16	point	point	VERB
ftr-386	1	17	out	out	ADP
ftr-386	1	18	that	that	SCONJ
ftr-386	1	19	these	these	DET
ftr-386	1	20	dicta	dicta	NOUN
ftr-386	1	21	can	can	AUX
ftr-386	1	22	o	o	NOUN
ftr-386	1	23	*	*	PUNCT
ftr-386	1	24	stearns	stearns	PROPN
ftr-386	1	25	weaver	weaver	PROPN
ftr-386	1	26	miller	miller	PROPN
ftr-386	1	27	weissler	weissler	PROPN
ftr-386	1	28	alhadeff	alhadeff	PROPN
ftr-386	1	29	&	&	CCONJ
ftr-386	1	30	sitterson	sitterson	PROPN
ftr-386	1	31	professor	professor	PROPN
ftr-386	1	32	of	of	ADP
ftr-386	1	33	law	law	PROPN
ftr-386	1	34	,	,	PUNCT
ftr-386	1	35	florida	florida	PROPN
ftr-386	1	36	state	state	PROPN
ftr-386	1	37	university	university	PROPN
ftr-386	1	38	college	college	PROPN
ftr-386	1	39	of	of	ADP
ftr-386	1	40	law	law	NOUN
ftr-386	1	41	.	.	PUNCT
ftr-386	2	1	369	369	NUM
ftr-386	2	2	florida	florida	PROPN
ftr-386	2	3	tax	tax	NOUN
ftr-386	2	4	review	review	NOUN
ftr-386	2	5	volume	volume	NOUN
ftr-386	2	6	8	8	NUM
ftr-386	2	7	2007	2007	NUM
ftr-386	2	8	number	number	NOUN
ftr-386	2	9	4	4	NUM
ftr-386	2	10	murphy	murphy	NOUN
ftr-386	2	11	and	and	CCONJ
ftr-386	2	12	the	the	DET
ftr-386	2	13	sixteenth	sixteenth	ADJ
ftr-386	2	14	amendment	amendment	NOUN
ftr-386	2	15	in	in	ADP
ftr-386	2	16	relation	relation	NOUN
ftr-386	2	17	to	to	ADP
ftr-386	2	18	the	the	DET
ftr-386	2	19	taxation	taxation	NOUN
ftr-386	2	20	of	of	ADP
ftr-386	2	21	non	non	ADJ
ftr-386	2	22	-	-	ADJ
ftr-386	2	23	excludable	excludable	ADJ
ftr-386	2	24	personal	personal	ADJ
ftr-386	2	25	injury	injury	NOUN
ftr-386	2	26	awards	award	NOUN
ftr-386	2	27	by	by	ADP
ftr-386	2	28	joseph	joseph	PROPN
ftr-386	2	29	m.	m.	PROPN
ftr-386	2	30	dodge	dodge	PROPN
ftr-386	2	31	*	*	PROPN
ftr-386	2	32	i.	i.	PROPN
ftr-386	2	33	framing	frame	VERB
ftr-386	2	34	constitutional	constitutional	ADJ
ftr-386	2	35	tax	tax	NOUN
ftr-386	2	36	issues	issue	NOUN
ftr-386	2	37	.	.	PUNCT
ftr-386	2	38	.	.	PUNCT
ftr-386	2	39	.	.	PUNCT
ftr-386	2	40	.	.	PUNCT
ftr-386	2	41	.	.	PUNCT
ftr-386	2	42	.	.	PUNCT
ftr-386	2	43	.	.	PUNCT
ftr-386	2	44	.	.	PUNCT
ftr-386	2	45	.	.	PUNCT
ftr-386	2	46	.	.	PUNCT
ftr-386	2	47	.	.	PUNCT
ftr-386	2	48	.	.	PUNCT
ftr-386	2	49	.	.	PUNCT
ftr-386	2	50	.	.	PUNCT
ftr-386	2	51	.	.	PUNCT
ftr-386	2	52	.	.	PUNCT
ftr-386	2	53	.	.	PUNCT
ftr-386	2	54	.	.	PUNCT
ftr-386	2	55	.	.	PUNCT
ftr-386	2	56	.	.	PUNCT
ftr-386	2	57	.	.	PUNCT
ftr-386	2	58	.	.	PUNCT
ftr-386	3	1	371	371	NUM
ftr-386	3	2	a.	a.	NOUN
ftr-386	3	3	constitutional	constitutional	ADJ
ftr-386	3	4	provisions	provision	NOUN
ftr-386	3	5	relating	relate	VERB
ftr-386	3	6	to	to	ADP
ftr-386	3	7	the	the	DET
ftr-386	3	8	taxing	tax	VERB
ftr-386	3	9	power	power	NOUN
ftr-386	3	10	of	of	ADP
ftr-386	3	11	congress	congress	PROPN
ftr-386	3	12	.	.	PUNCT
ftr-386	3	13	.	.	PUNCT
ftr-386	3	14	.	.	PUNCT
ftr-386	3	15	.	.	PUNCT
ftr-386	3	16	.	.	PUNCT
ftr-386	3	17	.	.	PUNCT
ftr-386	3	18	.	.	PUNCT
ftr-386	3	19	.	.	PUNCT
ftr-386	3	20	.	.	PUNCT
ftr-386	3	21	.	.	PUNCT
ftr-386	3	22	.	.	PUNCT
ftr-386	3	23	.	.	PUNCT
ftr-386	3	24	.	.	PUNCT
ftr-386	3	25	.	.	PUNCT
ftr-386	3	26	.	.	PUNCT
ftr-386	3	27	.	.	PUNCT
ftr-386	3	28	.	.	PUNCT
ftr-386	3	29	.	.	PUNCT
ftr-386	3	30	.	.	PUNCT
ftr-386	3	31	.	.	PUNCT
ftr-386	3	32	.	.	PUNCT
ftr-386	3	33	.	.	PUNCT
ftr-386	3	34	.	.	PUNCT
ftr-386	3	35	.	.	PUNCT
ftr-386	3	36	.	.	PUNCT
ftr-386	3	37	.	.	PUNCT
ftr-386	3	38	.	.	PUNCT
ftr-386	3	39	.	.	PUNCT
ftr-386	3	40	.	.	PUNCT
ftr-386	3	41	.	.	PUNCT
ftr-386	3	42	.	.	PUNCT
ftr-386	3	43	.	.	PUNCT
ftr-386	3	44	.	.	PUNCT
ftr-386	3	45	.	.	PUNCT
ftr-386	3	46	.	.	PUNCT
ftr-386	3	47	.	.	PUNCT
ftr-386	3	48	.	.	PUNCT
ftr-386	3	49	.	.	PUNCT
ftr-386	4	1	371	371	NUM
ftr-386	4	2	b.	b.	PROPN
ftr-386	4	3	is	be	AUX
ftr-386	4	4	the	the	DET
ftr-386	4	5	indirect	indirect	ADJ
ftr-386	4	6	tax	tax	NOUN
ftr-386	4	7	issue	issue	NOUN
ftr-386	4	8	relevant	relevant	ADJ
ftr-386	4	9	to	to	ADP
ftr-386	4	10	murphy	murphy	PROPN
ftr-386	4	11	?	?	PUNCT
ftr-386	4	12	.	.	PUNCT
ftr-386	4	13	.	.	PUNCT
ftr-386	4	14	.	.	PUNCT
ftr-386	4	15	.	.	PUNCT
ftr-386	4	16	.	.	PUNCT
ftr-386	4	17	.	.	PUNCT
ftr-386	4	18	.	.	PUNCT
ftr-386	4	19	.	.	PUNCT
ftr-386	4	20	.	.	PUNCT
ftr-386	4	21	.	.	PUNCT
ftr-386	4	22	.	.	PUNCT
ftr-386	4	23	.	.	PUNCT
ftr-386	5	1	373	373	NUM
ftr-386	5	2	ii	ii	NOUN
ftr-386	5	3	.	.	PUNCT
ftr-386	6	1	interpreting	interpret	VERB
ftr-386	6	2	the	the	DET
ftr-386	6	3	sixteenth	sixteenth	ADJ
ftr-386	6	4	amendment	amendment	NOUN
ftr-386	6	5	.	.	PUNCT
ftr-386	6	6	.	.	PUNCT
ftr-386	6	7	.	.	PUNCT
ftr-386	6	8	.	.	PUNCT
ftr-386	6	9	.	.	PUNCT
ftr-386	6	10	.	.	PUNCT
ftr-386	6	11	.	.	PUNCT
ftr-386	6	12	.	.	PUNCT
ftr-386	6	13	.	.	PUNCT
ftr-386	6	14	.	.	PUNCT
ftr-386	6	15	.	.	PUNCT
ftr-386	6	16	.	.	PUNCT
ftr-386	6	17	.	.	PUNCT
ftr-386	6	18	.	.	PUNCT
ftr-386	6	19	.	.	PUNCT
ftr-386	7	1	.	.	PUNCT
ftr-386	8	1	.	.	PUNCT
ftr-386	9	1	380	380	NUM
ftr-386	9	2	a.	a.	NOUN
ftr-386	9	3	textualism	textualism	NOUN
ftr-386	9	4	rules	rule	NOUN
ftr-386	9	5	.	.	PUNCT
ftr-386	9	6	.	.	PUNCT
ftr-386	9	7	.	.	PUNCT
ftr-386	9	8	.	.	PUNCT
ftr-386	9	9	.	.	PUNCT
ftr-386	9	10	.	.	PUNCT
ftr-386	9	11	.	.	PUNCT
ftr-386	9	12	.	.	PUNCT
ftr-386	9	13	.	.	PUNCT
ftr-386	9	14	.	.	PUNCT
ftr-386	9	15	.	.	PUNCT
ftr-386	9	16	.	.	PUNCT
ftr-386	9	17	.	.	PUNCT
ftr-386	9	18	.	.	PUNCT
ftr-386	9	19	.	.	PUNCT
ftr-386	9	20	.	.	PUNCT
ftr-386	9	21	.	.	PUNCT
ftr-386	9	22	.	.	PUNCT
ftr-386	9	23	.	.	PUNCT
ftr-386	9	24	.	.	PUNCT
ftr-386	9	25	.	.	PUNCT
ftr-386	9	26	.	.	PUNCT
ftr-386	9	27	.	.	PUNCT
ftr-386	9	28	.	.	PUNCT
ftr-386	9	29	.	.	PUNCT
ftr-386	9	30	.	.	PUNCT
ftr-386	9	31	.	.	PUNCT
ftr-386	9	32	.	.	PUNCT
ftr-386	9	33	.	.	PUNCT
ftr-386	9	34	.	.	PUNCT
ftr-386	9	35	.	.	PUNCT
ftr-386	9	36	.	.	PUNCT
ftr-386	9	37	.	.	PUNCT
ftr-386	9	38	.	.	PUNCT
ftr-386	10	1	380	380	NUM
ftr-386	10	2	b.	b.	NOUN
ftr-386	10	3	interpreting	interpret	VERB
ftr-386	10	4	ambiguous	ambiguous	ADJ
ftr-386	10	5	text	text	NOUN
ftr-386	10	6	.	.	PUNCT
ftr-386	10	7	.	.	PUNCT
ftr-386	10	8	.	.	PUNCT
ftr-386	10	9	.	.	PUNCT
ftr-386	10	10	.	.	PUNCT
ftr-386	10	11	.	.	PUNCT
ftr-386	10	12	.	.	PUNCT
ftr-386	10	13	.	.	PUNCT
ftr-386	10	14	.	.	PUNCT
ftr-386	10	15	.	.	PUNCT
ftr-386	10	16	.	.	PUNCT
ftr-386	10	17	.	.	PUNCT
ftr-386	10	18	.	.	PUNCT
ftr-386	10	19	.	.	PUNCT
ftr-386	10	20	.	.	PUNCT
ftr-386	10	21	.	.	PUNCT
ftr-386	10	22	.	.	PUNCT
ftr-386	10	23	.	.	PUNCT
ftr-386	10	24	.	.	PUNCT
ftr-386	10	25	.	.	PUNCT
ftr-386	10	26	.	.	PUNCT
ftr-386	10	27	.	.	PUNCT
ftr-386	10	28	.	.	PUNCT
ftr-386	10	29	.	.	PUNCT
ftr-386	10	30	.	.	PUNCT
ftr-386	11	1	385	385	NUM
ftr-386	11	2	c.	c.	PROPN
ftr-386	11	3	interpretative	interpretative	ADJ
ftr-386	11	4	theory	theory	NOUN
ftr-386	11	5	.	.	PUNCT
ftr-386	11	6	.	.	PUNCT
ftr-386	11	7	.	.	PUNCT
ftr-386	11	8	.	.	PUNCT
ftr-386	11	9	.	.	PUNCT
ftr-386	11	10	.	.	PUNCT
ftr-386	11	11	.	.	PUNCT
ftr-386	11	12	.	.	PUNCT
ftr-386	11	13	.	.	PUNCT
ftr-386	11	14	.	.	PUNCT
ftr-386	11	15	.	.	PUNCT
ftr-386	11	16	.	.	PUNCT
ftr-386	11	17	.	.	PUNCT
ftr-386	11	18	.	.	PUNCT
ftr-386	11	19	.	.	PUNCT
ftr-386	11	20	.	.	PUNCT
ftr-386	11	21	.	.	PUNCT
ftr-386	11	22	.	.	PUNCT
ftr-386	11	23	.	.	PUNCT
ftr-386	11	24	.	.	PUNCT
ftr-386	11	25	.	.	PUNCT
ftr-386	11	26	.	.	PUNCT
ftr-386	11	27	.	.	PUNCT
ftr-386	11	28	.	.	PUNCT
ftr-386	11	29	.	.	PUNCT
ftr-386	11	30	.	.	PUNCT
ftr-386	11	31	.	.	PUNCT
ftr-386	11	32	.	.	PUNCT
ftr-386	11	33	.	.	PUNCT
ftr-386	11	34	.	.	PUNCT
ftr-386	11	35	.	.	PUNCT
ftr-386	12	1	386	386	NUM
ftr-386	12	2	iii	iii	NOUN
ftr-386	12	3	.	.	PUNCT
ftr-386	12	4	does	do	AUX
ftr-386	12	5	“	"	PUNCT
ftr-386	12	6	income	income	NOUN
ftr-386	12	7	”	"	PUNCT
ftr-386	12	8	under	under	ADP
ftr-386	12	9	the	the	DET
ftr-386	12	10	sixteenth	sixteenth	ADJ
ftr-386	12	11	amendment	amendment	NOUN
ftr-386	12	12	include	include	VERB
ftr-386	12	13	emotional	emotional	ADJ
ftr-386	12	14	harm	harm	NOUN
ftr-386	12	15	damages	damage	NOUN
ftr-386	12	16	?	?	PUNCT
ftr-386	12	17	.	.	PUNCT
ftr-386	12	18	.	.	PUNCT
ftr-386	12	19	.	.	PUNCT
ftr-386	12	20	.	.	PUNCT
ftr-386	12	21	.	.	PUNCT
ftr-386	12	22	.	.	PUNCT
ftr-386	12	23	.	.	PUNCT
ftr-386	12	24	.	.	PUNCT
ftr-386	12	25	.	.	PUNCT
ftr-386	12	26	.	.	PUNCT
ftr-386	12	27	.	.	PUNCT
ftr-386	12	28	.	.	PUNCT
ftr-386	12	29	.	.	PUNCT
ftr-386	12	30	.	.	PUNCT
ftr-386	12	31	.	.	PUNCT
ftr-386	13	1	.	.	PUNCT
ftr-386	14	1	392	392	NUM
ftr-386	14	2	a.	a.	NOUN
ftr-386	14	3	the	the	DET
ftr-386	14	4	no	no	DET
ftr-386	14	5	-	-	PUNCT
ftr-386	14	6	gain	gain	NOUN
ftr-386	14	7	theory	theory	NOUN
ftr-386	14	8	.	.	PUNCT
ftr-386	14	9	.	.	PUNCT
ftr-386	14	10	.	.	PUNCT
ftr-386	14	11	.	.	PUNCT
ftr-386	14	12	.	.	PUNCT
ftr-386	14	13	.	.	PUNCT
ftr-386	14	14	.	.	PUNCT
ftr-386	14	15	.	.	PUNCT
ftr-386	14	16	.	.	PUNCT
ftr-386	14	17	.	.	PUNCT
ftr-386	14	18	.	.	PUNCT
ftr-386	14	19	.	.	PUNCT
ftr-386	14	20	.	.	PUNCT
ftr-386	14	21	.	.	PUNCT
ftr-386	14	22	.	.	PUNCT
ftr-386	14	23	.	.	PUNCT
ftr-386	14	24	.	.	PUNCT
ftr-386	14	25	.	.	PUNCT
ftr-386	14	26	.	.	PUNCT
ftr-386	14	27	.	.	PUNCT
ftr-386	14	28	.	.	PUNCT
ftr-386	14	29	.	.	PUNCT
ftr-386	14	30	.	.	PUNCT
ftr-386	14	31	.	.	PUNCT
ftr-386	14	32	.	.	PUNCT
ftr-386	14	33	.	.	PUNCT
ftr-386	14	34	.	.	PUNCT
ftr-386	14	35	.	.	PUNCT
ftr-386	14	36	.	.	PUNCT
ftr-386	14	37	.	.	PUNCT
ftr-386	14	38	.	.	PUNCT
ftr-386	14	39	.	.	PUNCT
ftr-386	15	1	392	392	NUM
ftr-386	15	2	1	1	NUM
ftr-386	15	3	.	.	PUNCT
ftr-386	15	4	“	"	PUNCT
ftr-386	15	5	incomes	income	NOUN
ftr-386	15	6	”	"	PUNCT
ftr-386	15	7	under	under	ADP
ftr-386	15	8	the	the	DET
ftr-386	15	9	sixteenth	sixteenth	ADJ
ftr-386	15	10	amendment	amendment	NOUN
ftr-386	15	11	means	mean	VERB
ftr-386	15	12	“	"	PUNCT
ftr-386	15	13	gross	gross	ADJ
ftr-386	15	14	receipts	receipt	NOUN
ftr-386	15	15	”	"	PUNCT
ftr-386	15	16	.	.	PUNCT
ftr-386	15	17	.	.	PUNCT
ftr-386	15	18	.	.	PUNCT
ftr-386	15	19	.	.	PUNCT
ftr-386	15	20	.	.	PUNCT
ftr-386	15	21	.	.	PUNCT
ftr-386	15	22	.	.	PUNCT
ftr-386	15	23	.	.	PUNCT
ftr-386	15	24	.	.	PUNCT
ftr-386	15	25	.	.	PUNCT
ftr-386	15	26	.	.	PUNCT
ftr-386	15	27	.	.	PUNCT
ftr-386	15	28	.	.	PUNCT
ftr-386	15	29	.	.	PUNCT
ftr-386	15	30	.	.	PUNCT
ftr-386	15	31	.	.	PUNCT
ftr-386	15	32	.	.	PUNCT
ftr-386	15	33	.	.	PUNCT
ftr-386	15	34	.	.	PUNCT
ftr-386	15	35	.	.	PUNCT
ftr-386	15	36	.	.	PUNCT
ftr-386	15	37	.	.	PUNCT
ftr-386	16	1	.	.	PUNCT
ftr-386	17	1	392	392	NUM
ftr-386	17	2	2	2	NUM
ftr-386	17	3	.	.	PUNCT
ftr-386	18	1	the	the	DET
ftr-386	18	2	meaning	meaning	NOUN
ftr-386	18	3	of	of	ADP
ftr-386	18	4	“	"	PUNCT
ftr-386	18	5	capital	capital	NOUN
ftr-386	18	6	”	"	PUNCT
ftr-386	18	7	under	under	ADP
ftr-386	18	8	the	the	DET
ftr-386	18	9	income	income	NOUN
ftr-386	18	10	tax	tax	NOUN
ftr-386	18	11	.	.	PUNCT
ftr-386	18	12	.	.	PUNCT
ftr-386	18	13	.	.	PUNCT
ftr-386	19	1	.	.	PUNCT
ftr-386	20	1	408	408	NUM
ftr-386	20	2	3	3	NUM
ftr-386	20	3	.	.	PUNCT
ftr-386	21	1	there	there	PRON
ftr-386	21	2	is	be	VERB
ftr-386	21	3	no	no	DET
ftr-386	21	4	recoverable	recoverable	ADJ
ftr-386	21	5	basis	basis	NOUN
ftr-386	21	6	in	in	ADP
ftr-386	21	7	personal	personal	ADJ
ftr-386	21	8	injury	injury	NOUN
ftr-386	21	9	recoveries	recovery	NOUN
ftr-386	21	10	.	.	PUNCT
ftr-386	21	11	.	.	PUNCT
ftr-386	21	12	.	.	PUNCT
ftr-386	21	13	.	.	PUNCT
ftr-386	21	14	.	.	PUNCT
ftr-386	21	15	.	.	PUNCT
ftr-386	21	16	.	.	PUNCT
ftr-386	21	17	.	.	PUNCT
ftr-386	21	18	.	.	PUNCT
ftr-386	21	19	.	.	PUNCT
ftr-386	21	20	.	.	PUNCT
ftr-386	21	21	.	.	PUNCT
ftr-386	21	22	.	.	PUNCT
ftr-386	21	23	.	.	PUNCT
ftr-386	21	24	.	.	PUNCT
ftr-386	21	25	.	.	PUNCT
ftr-386	21	26	.	.	PUNCT
ftr-386	21	27	.	.	PUNCT
ftr-386	21	28	.	.	PUNCT
ftr-386	21	29	.	.	PUNCT
ftr-386	21	30	.	.	PUNCT
ftr-386	21	31	.	.	PUNCT
ftr-386	21	32	.	.	PUNCT
ftr-386	21	33	.	.	PUNCT
ftr-386	21	34	.	.	PUNCT
ftr-386	21	35	.	.	PUNCT
ftr-386	21	36	.	.	PUNCT
ftr-386	21	37	.	.	PUNCT
ftr-386	21	38	.	.	PUNCT
ftr-386	22	1	420	420	NUM
ftr-386	22	2	b.	b.	NOUN
ftr-386	22	3	the	the	DET
ftr-386	22	4	“	"	PUNCT
ftr-386	22	5	in	in	ADP
ftr-386	22	6	lieu	lieu	NOUN
ftr-386	22	7	of	of	ADP
ftr-386	22	8	”	"	PUNCT
ftr-386	22	9	theory	theory	NOUN
ftr-386	22	10	.	.	PUNCT
ftr-386	22	11	.	.	PUNCT
ftr-386	22	12	.	.	PUNCT
ftr-386	22	13	.	.	PUNCT
ftr-386	22	14	.	.	PUNCT
ftr-386	22	15	.	.	PUNCT
ftr-386	22	16	.	.	PUNCT
ftr-386	22	17	.	.	PUNCT
ftr-386	22	18	.	.	PUNCT
ftr-386	22	19	.	.	PUNCT
ftr-386	22	20	.	.	PUNCT
ftr-386	22	21	.	.	PUNCT
ftr-386	22	22	.	.	PUNCT
ftr-386	22	23	.	.	PUNCT
ftr-386	22	24	.	.	PUNCT
ftr-386	22	25	.	.	PUNCT
ftr-386	22	26	.	.	PUNCT
ftr-386	22	27	.	.	PUNCT
ftr-386	22	28	.	.	PUNCT
ftr-386	22	29	.	.	PUNCT
ftr-386	22	30	.	.	PUNCT
ftr-386	22	31	.	.	PUNCT
ftr-386	22	32	.	.	PUNCT
ftr-386	22	33	.	.	PUNCT
ftr-386	22	34	.	.	PUNCT
ftr-386	22	35	.	.	PUNCT
ftr-386	22	36	.	.	PUNCT
ftr-386	22	37	.	.	PUNCT
ftr-386	23	1	424	424	NUM
ftr-386	23	2	1	1	NUM
ftr-386	23	3	.	.	PUNCT
ftr-386	24	1	there	there	PRON
ftr-386	24	2	really	really	ADV
ftr-386	24	3	is	be	AUX
ftr-386	24	4	no	no	PRON
ftr-386	24	5	“	"	PUNCT
ftr-386	24	6	in	in	ADP
ftr-386	24	7	lieu	lieu	NOUN
ftr-386	24	8	of	of	ADP
ftr-386	24	9	”	"	PUNCT
ftr-386	24	10	doctrine	doctrine	NOUN
ftr-386	24	11	.	.	PUNCT
ftr-386	24	12	.	.	PUNCT
ftr-386	24	13	.	.	PUNCT
ftr-386	24	14	.	.	PUNCT
ftr-386	24	15	.	.	PUNCT
ftr-386	24	16	.	.	PUNCT
ftr-386	24	17	.	.	PUNCT
ftr-386	24	18	.	.	PUNCT
ftr-386	24	19	.	.	PUNCT
ftr-386	24	20	.	.	PUNCT
ftr-386	25	1	.	.	PUNCT
ftr-386	26	1	425	425	NUM
ftr-386	26	2	2	2	NUM
ftr-386	26	3	.	.	PUNCT
ftr-386	27	1	the	the	DET
ftr-386	27	2	murphy	murphy	PROPN
ftr-386	27	3	version	version	NOUN
ftr-386	27	4	of	of	ADP
ftr-386	27	5	the	the	DET
ftr-386	27	6	doctrine	doctrine	NOUN
ftr-386	27	7	would	would	AUX
ftr-386	27	8	destroy	destroy	VERB
ftr-386	27	9	the	the	DET
ftr-386	27	10	income	income	NOUN
ftr-386	27	11	tax	tax	NOUN
ftr-386	27	12	.	.	PUNCT
ftr-386	27	13	.	.	PUNCT
ftr-386	27	14	.	.	PUNCT
ftr-386	27	15	.	.	PUNCT
ftr-386	27	16	.	.	PUNCT
ftr-386	27	17	.	.	PUNCT
ftr-386	27	18	.	.	PUNCT
ftr-386	27	19	.	.	PUNCT
ftr-386	27	20	.	.	PUNCT
ftr-386	27	21	.	.	PUNCT
ftr-386	27	22	.	.	PUNCT
ftr-386	27	23	.	.	PUNCT
ftr-386	27	24	.	.	PUNCT
ftr-386	27	25	.	.	PUNCT
ftr-386	27	26	.	.	PUNCT
ftr-386	27	27	.	.	PUNCT
ftr-386	27	28	.	.	PUNCT
ftr-386	27	29	.	.	PUNCT
ftr-386	27	30	.	.	PUNCT
ftr-386	27	31	.	.	PUNCT
ftr-386	27	32	.	.	PUNCT
ftr-386	27	33	.	.	PUNCT
ftr-386	28	1	.	.	PUNCT
ftr-386	29	1	.	.	PUNCT
ftr-386	30	1	427	427	NUM
ftr-386	30	2	iv	iv	NOUN
ftr-386	30	3	.	.	PUNCT
ftr-386	30	4	conclusion	conclusion	NOUN
ftr-386	30	5	.	.	PUNCT
ftr-386	30	6	.	.	PUNCT
ftr-386	30	7	.	.	PUNCT
ftr-386	30	8	.	.	PUNCT
ftr-386	30	9	.	.	PUNCT
ftr-386	30	10	.	.	PUNCT
ftr-386	30	11	.	.	PUNCT
ftr-386	30	12	.	.	PUNCT
ftr-386	30	13	.	.	PUNCT
ftr-386	30	14	.	.	PUNCT
ftr-386	30	15	.	.	PUNCT
ftr-386	30	16	.	.	PUNCT
ftr-386	30	17	.	.	PUNCT
ftr-386	30	18	.	.	PUNCT
ftr-386	30	19	.	.	PUNCT
ftr-386	30	20	.	.	PUNCT
ftr-386	30	21	.	.	PUNCT
ftr-386	30	22	.	.	PUNCT
ftr-386	30	23	.	.	PUNCT
ftr-386	30	24	.	.	PUNCT
ftr-386	30	25	.	.	PUNCT
ftr-386	30	26	.	.	PUNCT
ftr-386	30	27	.	.	PUNCT
ftr-386	30	28	.	.	PUNCT
ftr-386	30	29	.	.	PUNCT
ftr-386	30	30	.	.	PUNCT
ftr-386	30	31	.	.	PUNCT
ftr-386	30	32	.	.	PUNCT
ftr-386	30	33	.	.	PUNCT
ftr-386	30	34	.	.	PUNCT
ftr-386	30	35	.	.	PUNCT
ftr-386	30	36	.	.	PUNCT
ftr-386	30	37	.	.	PUNCT
ftr-386	30	38	.	.	PUNCT
ftr-386	30	39	.	.	PUNCT
ftr-386	30	40	.	.	PUNCT
ftr-386	30	41	.	.	PUNCT
ftr-386	30	42	.	.	PUNCT
ftr-386	30	43	.	.	PUNCT
ftr-386	30	44	.	.	PUNCT
ftr-386	30	45	.	.	PUNCT
ftr-386	30	46	.	.	PUNCT
ftr-386	30	47	.	.	PUNCT
ftr-386	30	48	.	.	PUNCT
ftr-386	30	49	.	.	PUNCT
ftr-386	30	50	.	.	PUNCT
ftr-386	31	1	.	.	PUNCT
ftr-386	32	1	427	427	NUM
ftr-386	32	2	370	370	NUM
ftr-386	32	3	florida	florida	PROPN
ftr-386	32	4	tax	tax	NOUN
ftr-386	32	5	review	review	NOUN
ftr-386	32	6	[	[	X
ftr-386	32	7	vol.8:4	vol.8:4	NOUN
ftr-386	32	8	1	1	NUM
ftr-386	32	9	.	.	PUNCT
ftr-386	32	10	460	460	NUM
ftr-386	32	11	f.3d	f.3d	NUM
ftr-386	32	12	79	79	NUM
ftr-386	32	13	(	(	PUNCT
ftr-386	32	14	aug	aug	PROPN
ftr-386	32	15	.	.	PROPN
ftr-386	32	16	22	22	NUM
ftr-386	32	17	,	,	PUNCT
ftr-386	32	18	2006	2006	NUM
ftr-386	32	19	)	)	PUNCT
ftr-386	32	20	.	.	PUNCT
ftr-386	33	1	2	2	X
ftr-386	33	2	.	.	X
ftr-386	33	3	see	see	VERB
ftr-386	33	4	murphy	murphy	PROPN
ftr-386	33	5	v.	v.	PROPN
ftr-386	33	6	irs	irs	PROPN
ftr-386	33	7	leaves	leave	VERB
ftr-386	33	8	tax	tax	NOUN
ftr-386	33	9	community	community	NOUN
ftr-386	33	10	reeling	reel	VERB
ftr-386	33	11	,	,	PUNCT
ftr-386	33	12	at	at	ADP
ftr-386	33	13	http://www	http://www	PROPN
ftr-386	33	14	.	.	PUNCT
ftr-386	34	1	taxanalysts.com/www/website.nsf/web/spotlightonmurphy?opendocument&simple=1	taxanalysts.com/www/website.nsf/web/spotlightonmurphy?opendocument&simple=1	PROPN
ftr-386	34	2	(	(	PUNCT
ftr-386	34	3	providing	provide	VERB
ftr-386	34	4	link	link	NOUN
ftr-386	34	5	to	to	ADP
ftr-386	34	6	5	5	NUM
ftr-386	34	7	pieces	piece	NOUN
ftr-386	34	8	that	that	PRON
ftr-386	34	9	appeared	appear	VERB
ftr-386	34	10	in	in	ADP
ftr-386	34	11	tax	tax	NOUN
ftr-386	34	12	notes	note	NOUN
ftr-386	34	13	within	within	ADP
ftr-386	34	14	three	three	NUM
ftr-386	34	15	weeks	week	NOUN
ftr-386	34	16	of	of	ADP
ftr-386	34	17	the	the	DET
ftr-386	34	18	murphy	murphy	NOUN
ftr-386	34	19	decision	decision	NOUN
ftr-386	34	20	)	)	PUNCT
ftr-386	34	21	.	.	PUNCT
ftr-386	35	1	3	3	X
ftr-386	35	2	.	.	X
ftr-386	35	3	on	on	ADP
ftr-386	35	4	october	october	PROPN
ftr-386	35	5	5	5	NUM
ftr-386	35	6	,	,	PUNCT
ftr-386	35	7	2006	2006	NUM
ftr-386	35	8	,	,	PUNCT
ftr-386	35	9	the	the	DET
ftr-386	35	10	government	government	NOUN
ftr-386	35	11	filed	file	VERB
ftr-386	35	12	a	a	DET
ftr-386	35	13	petition	petition	NOUN
ftr-386	35	14	for	for	ADP
ftr-386	35	15	rehearing	rehear	VERB
ftr-386	35	16	en	en	ADP
ftr-386	35	17	banc	banc	NOUN
ftr-386	35	18	.	.	PUNCT
ftr-386	36	1	the	the	DET
ftr-386	36	2	petition	petition	NOUN
ftr-386	36	3	can	can	AUX
ftr-386	36	4	be	be	AUX
ftr-386	36	5	found	find	VERB
ftr-386	36	6	at	at	ADP
ftr-386	36	7	:	:	PUNCT
ftr-386	36	8	http://taxprof.typepad.com/taxprof_blog/files/murphy_en	http://taxprof.typepad.com/taxprof_blog/files/murphy_en	PROPN
ftr-386	36	9	_	_	PROPN
ftr-386	36	10	banc_petition.pdf	banc_petition.pdf	NOUN
ftr-386	36	11	.	.	PUNCT
ftr-386	37	1	4	4	X
ftr-386	37	2	.	.	X
ftr-386	37	3	see	see	VERB
ftr-386	37	4	2006	2006	NUM
ftr-386	37	5	u.s	u.s	PROPN
ftr-386	37	6	.	.	PROPN
ftr-386	37	7	app	app	PROPN
ftr-386	37	8	.	.	PROPN
ftr-386	38	1	lexis	lexis	PROPN
ftr-386	38	2	32293	32293	NUM
ftr-386	38	3	(	(	PUNCT
ftr-386	38	4	d.c	d.c	PROPN
ftr-386	38	5	.	.	PROPN
ftr-386	38	6	cir	cir	PROPN
ftr-386	38	7	.	.	PUNCT
ftr-386	39	1	dec	dec	PROPN
ftr-386	39	2	.	.	PROPN
ftr-386	39	3	22	22	NUM
ftr-386	39	4	,	,	PUNCT
ftr-386	39	5	2006	2006	NUM
ftr-386	39	6	)	)	PUNCT
ftr-386	39	7	.	.	PUNCT
ftr-386	40	1	5	5	X
ftr-386	40	2	.	.	X
ftr-386	40	3	see	see	VERB
ftr-386	40	4	460	460	NUM
ftr-386	40	5	f.3d	f.3d	NUM
ftr-386	40	6	at	at	ADP
ftr-386	40	7	92	92	NUM
ftr-386	40	8	.	.	PUNCT
ftr-386	41	1	on	on	ADP
ftr-386	41	2	a	a	DET
ftr-386	41	3	point	point	NOUN
ftr-386	41	4	of	of	ADP
ftr-386	41	5	procedure	procedure	NOUN
ftr-386	41	6	,	,	PUNCT
ftr-386	41	7	the	the	DET
ftr-386	41	8	u.s	u.s	PROPN
ftr-386	41	9	.	.	PROPN
ftr-386	41	10	court	court	PROPN
ftr-386	41	11	of	of	ADP
ftr-386	41	12	appeals	appeal	NOUN
ftr-386	41	13	for	for	ADP
ftr-386	41	14	the	the	DET
ftr-386	41	15	district	district	PROPN
ftr-386	41	16	of	of	ADP
ftr-386	41	17	columbia	columbia	PROPN
ftr-386	41	18	held	hold	VERB
ftr-386	41	19	that	that	SCONJ
ftr-386	41	20	the	the	DET
ftr-386	41	21	internal	internal	ADJ
ftr-386	41	22	revenue	revenue	NOUN
ftr-386	41	23	service	service	NOUN
ftr-386	41	24	(	(	PUNCT
ftr-386	41	25	the	the	DET
ftr-386	41	26	irs	irs	PROPN
ftr-386	41	27	)	)	PUNCT
ftr-386	41	28	was	be	AUX
ftr-386	41	29	not	not	PART
ftr-386	41	30	a	a	DET
ftr-386	41	31	proper	proper	ADJ
ftr-386	41	32	party	party	NOUN
ftr-386	41	33	(	(	PUNCT
ftr-386	41	34	and	and	CCONJ
ftr-386	41	35	not	not	PART
ftr-386	41	36	subject	subject	VERB
ftr-386	41	37	to	to	ADP
ftr-386	41	38	injunction	injunction	NOUN
ftr-386	41	39	)	)	PUNCT
ftr-386	41	40	,	,	PUNCT
ftr-386	41	41	but	but	CCONJ
ftr-386	41	42	that	that	SCONJ
ftr-386	41	43	it	it	PRON
ftr-386	41	44	could	could	AUX
ftr-386	41	45	entertain	entertain	VERB
ftr-386	41	46	a	a	DET
ftr-386	41	47	refund	refund	NOUN
ftr-386	41	48	suit	suit	NOUN
ftr-386	41	49	against	against	ADP
ftr-386	41	50	the	the	DET
ftr-386	41	51	united	united	PROPN
ftr-386	41	52	states	states	PROPN
ftr-386	41	53	.	.	PUNCT
ftr-386	42	1	see	see	VERB
ftr-386	42	2	i	i	PRON
ftr-386	42	3	d.	d.	PROPN
ftr-386	42	4	at	at	ADP
ftr-386	42	5	83	83	NUM
ftr-386	42	6	.	.	PUNCT
ftr-386	43	1	murphy	murphy	PROPN
ftr-386	43	2	and	and	CCONJ
ftr-386	43	3	the	the	DET
ftr-386	43	4	sixteenth	sixteenth	ADJ
ftr-386	43	5	amendment	amendment	NOUN
ftr-386	43	6	in	in	ADP
ftr-386	43	7	relation	relation	NOUN
ftr-386	43	8	to	to	ADP
ftr-386	43	9	the	the	DET
ftr-386	43	10	taxation	taxation	NOUN
ftr-386	43	11	of	of	ADP
ftr-386	43	12	non	non	ADJ
ftr-386	43	13	-	-	ADJ
ftr-386	43	14	excludable	excludable	ADJ
ftr-386	43	15	personal	personal	ADJ
ftr-386	43	16	injury	injury	NOUN
ftr-386	43	17	awards	award	NOUN
ftr-386	43	18	a	a	DET
ftr-386	43	19	recent	recent	ADJ
ftr-386	43	20	panel	panel	NOUN
ftr-386	43	21	decision	decision	NOUN
ftr-386	43	22	of	of	ADP
ftr-386	43	23	the	the	DET
ftr-386	43	24	u.	u.	PROPN
ftr-386	43	25	s.	s.	PROPN
ftr-386	43	26	court	court	PROPN
ftr-386	43	27	of	of	ADP
ftr-386	43	28	appeals	appeals	PROPN
ftr-386	43	29	for	for	ADP
ftr-386	43	30	the	the	DET
ftr-386	43	31	district	district	PROPN
ftr-386	43	32	of	of	ADP
ftr-386	43	33	columbia	columbia	PROPN
ftr-386	43	34	,	,	PUNCT
ftr-386	43	35	murphy	murphy	PROPN
ftr-386	43	36	v.	v.	ADP
ftr-386	43	37	internal	internal	PROPN
ftr-386	43	38	revenue	revenue	NOUN
ftr-386	43	39	service	service	NOUN
ftr-386	43	40	,	,	PUNCT
ftr-386	43	41	shocked	shock	VERB
ftr-386	43	42	the	the	DET
ftr-386	43	43	tax	tax	NOUN
ftr-386	43	44	community1	community1	NOUN
ftr-386	43	45	2	2	NUM
ftr-386	43	46	by	by	ADP
ftr-386	43	47	holding	hold	VERB
ftr-386	43	48	that	that	DET
ftr-386	43	49	internal	internal	ADJ
ftr-386	43	50	revenue	revenue	NOUN
ftr-386	43	51	code	code	NOUN
ftr-386	43	52	section	section	NOUN
ftr-386	43	53	104(a)(2	104(a)(2	NUM
ftr-386	43	54	)	)	PUNCT
ftr-386	43	55	was	be	AUX
ftr-386	43	56	unconstitutional	unconstitutional	ADJ
ftr-386	43	57	by	by	ADP
ftr-386	43	58	failing	fail	VERB
ftr-386	43	59	to	to	PART
ftr-386	43	60	exclude	exclude	VERB
ftr-386	43	61	from	from	ADP
ftr-386	43	62	gross	gross	ADJ
ftr-386	43	63	income	income	NOUN
ftr-386	43	64	revenue	revenue	NOUN
ftr-386	43	65	(	(	PUNCT
ftr-386	43	66	damages	damage	NOUN
ftr-386	43	67	for	for	ADP
ftr-386	43	68	emotional	emotional	ADJ
ftr-386	43	69	distress	distress	NOUN
ftr-386	43	70	and	and	CCONJ
ftr-386	43	71	injury	injury	NOUN
ftr-386	43	72	to	to	ADP
ftr-386	43	73	professional	professional	ADJ
ftr-386	43	74	reputation	reputation	NOUN
ftr-386	43	75	)	)	PUNCT
ftr-386	43	76	that	that	PRON
ftr-386	43	77	is	be	AUX
ftr-386	43	78	not	not	PART
ftr-386	43	79	“	"	PUNCT
ftr-386	43	80	income	income	NOUN
ftr-386	43	81	”	"	PUNCT
ftr-386	43	82	under	under	ADP
ftr-386	43	83	the	the	DET
ftr-386	43	84	sixteenth	sixteenth	ADJ
ftr-386	43	85	amendment	amendment	NOUN
ftr-386	43	86	to	to	ADP
ftr-386	43	87	the	the	DET
ftr-386	43	88	u.s	u.s	PROPN
ftr-386	43	89	.	.	PROPN
ftr-386	43	90	constitution	constitution	PROPN
ftr-386	43	91	.	.	PUNCT
ftr-386	44	1	a	a	DET
ftr-386	44	2	petition	petition	NOUN
ftr-386	44	3	for	for	ADP
ftr-386	44	4	rehearing	rehear	VERB
ftr-386	44	5	en	en	PROPN
ftr-386	44	6	banc	banc	PROPN
ftr-386	44	7	was	be	AUX
ftr-386	44	8	filed	file	VERB
ftr-386	44	9	,	,	PUNCT
ftr-386	44	10	but	but	CCONJ
ftr-386	44	11	,	,	PUNCT
ftr-386	44	12	in	in	ADP
ftr-386	44	13	a	a	DET
ftr-386	44	14	highly	highly	ADV
ftr-386	44	15	unusual3	unusual3	NOUN
ftr-386	44	16	move	move	NOUN
ftr-386	44	17	,	,	PUNCT
ftr-386	44	18	the	the	DET
ftr-386	44	19	d.c	d.c	PROPN
ftr-386	44	20	.	.	PROPN
ftr-386	44	21	circuit	circuit	PROPN
ftr-386	44	22	panel	panel	NOUN
ftr-386	44	23	that	that	PRON
ftr-386	44	24	decided	decide	VERB
ftr-386	44	25	the	the	DET
ftr-386	44	26	case	case	NOUN
ftr-386	44	27	,	,	PUNCT
ftr-386	44	28	on	on	ADP
ftr-386	44	29	its	its	PRON
ftr-386	44	30	own	own	ADJ
ftr-386	44	31	motion	motion	NOUN
ftr-386	44	32	,	,	PUNCT
ftr-386	44	33	vacated	vacate	VERB
ftr-386	44	34	its	its	PRON
ftr-386	44	35	judgment	judgment	NOUN
ftr-386	44	36	and	and	CCONJ
ftr-386	44	37	set	set	VERB
ftr-386	44	38	the	the	DET
ftr-386	44	39	case	case	NOUN
ftr-386	44	40	for	for	ADP
ftr-386	44	41	re	re	NOUN
ftr-386	44	42	-	-	NOUN
ftr-386	44	43	argument.4	argument.4	PROPN
ftr-386	44	44	before	before	ADP
ftr-386	44	45	1996	1996	NUM
ftr-386	44	46	,	,	PUNCT
ftr-386	44	47	section	section	NOUN
ftr-386	44	48	104(a)(2	104(a)(2	NUM
ftr-386	44	49	)	)	PUNCT
ftr-386	44	50	had	have	AUX
ftr-386	44	51	excluded	exclude	VERB
ftr-386	44	52	from	from	ADP
ftr-386	44	53	gross	gross	ADJ
ftr-386	44	54	income	income	NOUN
ftr-386	44	55	compensatory	compensatory	NOUN
ftr-386	44	56	damages	damage	NOUN
ftr-386	44	57	on	on	ADP
ftr-386	44	58	account	account	NOUN
ftr-386	44	59	of	of	ADP
ftr-386	44	60	personal	personal	ADJ
ftr-386	44	61	injuries	injury	NOUN
ftr-386	44	62	,	,	PUNCT
ftr-386	44	63	including	include	VERB
ftr-386	44	64	non	non	ADJ
ftr-386	44	65	-	-	ADJ
ftr-386	44	66	physical	physical	ADJ
ftr-386	44	67	personal	personal	ADJ
ftr-386	44	68	injuries	injury	NOUN
ftr-386	44	69	of	of	ADP
ftr-386	44	70	the	the	DET
ftr-386	44	71	type	type	NOUN
ftr-386	44	72	suffered	suffer	VERB
ftr-386	44	73	by	by	ADP
ftr-386	44	74	plaintiff	plaintiff	NOUN
ftr-386	44	75	murphy	murphy	PROPN
ftr-386	44	76	.	.	PUNCT
ftr-386	45	1	in	in	ADP
ftr-386	45	2	1996	1996	NUM
ftr-386	45	3	,	,	PUNCT
ftr-386	45	4	congress	congress	PROPN
ftr-386	45	5	narrowed	narrow	VERB
ftr-386	45	6	the	the	DET
ftr-386	45	7	exclusion	exclusion	NOUN
ftr-386	45	8	so	so	SCONJ
ftr-386	45	9	that	that	SCONJ
ftr-386	45	10	it	it	PRON
ftr-386	45	11	only	only	ADV
ftr-386	45	12	applied	apply	VERB
ftr-386	45	13	to	to	ADP
ftr-386	45	14	damages	damage	NOUN
ftr-386	45	15	on	on	ADP
ftr-386	45	16	account	account	NOUN
ftr-386	45	17	of	of	ADP
ftr-386	45	18	physical	physical	ADJ
ftr-386	45	19	personal	personal	ADJ
ftr-386	45	20	injuries	injury	NOUN
ftr-386	45	21	,	,	PUNCT
ftr-386	45	22	thereby	thereby	ADV
ftr-386	45	23	removing	remove	VERB
ftr-386	45	24	the	the	DET
ftr-386	45	25	exclusion	exclusion	NOUN
ftr-386	45	26	for	for	ADP
ftr-386	45	27	non	non	ADJ
ftr-386	45	28	-	-	ADJ
ftr-386	45	29	physical	physical	ADJ
ftr-386	45	30	injuries	injury	NOUN
ftr-386	45	31	.	.	PUNCT
ftr-386	46	1	the	the	DET
ftr-386	46	2	panel	panel	NOUN
ftr-386	46	3	stated	state	VERB
ftr-386	46	4	its	its	PRON
ftr-386	46	5	constitutional	constitutional	ADJ
ftr-386	46	6	holding	holding	NOUN
ftr-386	46	7	as	as	SCONJ
ftr-386	46	8	follows	follow	VERB
ftr-386	46	9	:	:	PUNCT
ftr-386	46	10	insofar	insofar	ADV
ftr-386	46	11	as	as	SCONJ
ftr-386	46	12	§	§	PROPN
ftr-386	46	13	104(a)(2	104(a)(2	NUM
ftr-386	46	14	)	)	PUNCT
ftr-386	46	15	permits	permit	VERB
ftr-386	46	16	the	the	DET
ftr-386	46	17	taxation	taxation	NOUN
ftr-386	46	18	of	of	ADP
ftr-386	46	19	compensation	compensation	NOUN
ftr-386	46	20	for	for	ADP
ftr-386	46	21	a	a	DET
ftr-386	46	22	personal	personal	ADJ
ftr-386	46	23	injury	injury	NOUN
ftr-386	46	24	,	,	PUNCT
ftr-386	46	25	which	which	DET
ftr-386	46	26	compensation	compensation	NOUN
ftr-386	46	27	is	be	AUX
ftr-386	46	28	unrelated	unrelated	ADJ
ftr-386	46	29	to	to	PART
ftr-386	46	30	lost	lose	VERB
ftr-386	46	31	wages	wage	NOUN
ftr-386	46	32	or	or	CCONJ
ftr-386	46	33	earnings	earning	NOUN
ftr-386	46	34	,	,	PUNCT
ftr-386	46	35	that	that	DET
ftr-386	46	36	provision	provision	NOUN
ftr-386	46	37	is	be	AUX
ftr-386	46	38	unconstitutional.5	unconstitutional.5	ADJ
ftr-386	46	39	part	part	NOUN
ftr-386	46	40	i	i	PRON
ftr-386	46	41	contains	contain	VERB
ftr-386	46	42	a	a	DET
ftr-386	46	43	brief	brief	ADJ
ftr-386	46	44	description	description	NOUN
ftr-386	46	45	of	of	ADP
ftr-386	46	46	the	the	DET
ftr-386	46	47	federal	federal	ADJ
ftr-386	46	48	constitutional	constitutional	ADJ
ftr-386	46	49	provisions	provision	NOUN
ftr-386	46	50	concerning	concern	VERB
ftr-386	46	51	taxation	taxation	NOUN
ftr-386	46	52	and	and	CCONJ
ftr-386	46	53	how	how	SCONJ
ftr-386	46	54	they	they	PRON
ftr-386	46	55	are	be	AUX
ftr-386	46	56	related	relate	VERB
ftr-386	46	57	to	to	ADP
ftr-386	46	58	each	each	DET
ftr-386	46	59	other	other	ADJ
ftr-386	46	60	.	.	PUNCT
ftr-386	47	1	part	part	PROPN
ftr-386	47	2	ii	ii	PROPN
ftr-386	47	3	discusses	discuss	VERB
ftr-386	47	4	the	the	DET
ftr-386	47	5	issue	issue	NOUN
ftr-386	47	6	of	of	ADP
ftr-386	47	7	how	how	SCONJ
ftr-386	47	8	to	to	PART
ftr-386	47	9	interpret	interpret	VERB
ftr-386	47	10	the	the	DET
ftr-386	47	11	sixteenth	sixteenth	ADJ
ftr-386	47	12	amendment	amendment	NOUN
ftr-386	47	13	.	.	PUNCT
ftr-386	48	1	part	part	NOUN
ftr-386	48	2	iii	iii	NUM
ftr-386	48	3	considers	consider	VERB
ftr-386	48	4	the	the	DET
ftr-386	48	5	on	on	ADP
ftr-386	48	6	-	-	PUNCT
ftr-386	48	7	the	the	DET
ftr-386	48	8	-	-	PUNCT
ftr-386	48	9	merits	merit	NOUN
ftr-386	48	10	exclusionary	exclusionary	ADJ
ftr-386	48	11	theories	theory	NOUN
ftr-386	48	12	offered	offer	VERB
ftr-386	48	13	by	by	ADP
ftr-386	48	14	the	the	DET
ftr-386	48	15	murphy	murphy	PROPN
ftr-386	48	16	panel	panel	PROPN
ftr-386	48	17	.	.	PUNCT
ftr-386	49	1	2007	2007	NUM
ftr-386	49	2	murphy	murphy	PROPN
ftr-386	49	3	and	and	CCONJ
ftr-386	49	4	the	the	DET
ftr-386	49	5	sixteenth	sixteenth	ADJ
ftr-386	49	6	amendment	amendment	NOUN
ftr-386	49	7	371	371	NUM
ftr-386	49	8	6	6	NUM
ftr-386	49	9	.	.	PUNCT
ftr-386	50	1	see	see	VERB
ftr-386	50	2	arts	art	NOUN
ftr-386	50	3	.	.	PUNCT
ftr-386	51	1	of	of	ADP
ftr-386	51	2	confederation	confederation	PROPN
ftr-386	51	3	,	,	PUNCT
ftr-386	51	4	art	art	NOUN
ftr-386	51	5	.	.	PUNCT
ftr-386	52	1	viii	viii	PROPN
ftr-386	52	2	(	(	PUNCT
ftr-386	52	3	mar	mar	PROPN
ftr-386	52	4	.	.	PROPN
ftr-386	52	5	1	1	NUM
ftr-386	52	6	,	,	PUNCT
ftr-386	52	7	1781	1781	NUM
ftr-386	52	8	)	)	PUNCT
ftr-386	52	9	,	,	PUNCT
ftr-386	52	10	at	at	ADP
ftr-386	52	11	:	:	PUNCT
ftr-386	52	12	http://www.yale.edu/lawweb/avalon/artconf.htm#art8	http://www.yale.edu/lawweb/avalon/artconf.htm#art8	NOUN
ftr-386	52	13	.	.	PUNCT
ftr-386	53	1	7	7	X
ftr-386	53	2	.	.	X
ftr-386	53	3	see	see	VERB
ftr-386	53	4	the	the	DET
ftr-386	53	5	federalist	federalist	NOUN
ftr-386	53	6	no	no	NOUN
ftr-386	53	7	.	.	PROPN
ftr-386	53	8	15	15	NUM
ftr-386	53	9	,	,	PUNCT
ftr-386	53	10	at	at	ADP
ftr-386	53	11	89	89	NUM
ftr-386	53	12	-	-	SYM
ftr-386	53	13	90	90	NUM
ftr-386	53	14	(	(	PUNCT
ftr-386	53	15	alexander	alexander	PROPN
ftr-386	53	16	hamilton	hamilton	PROPN
ftr-386	53	17	)	)	PUNCT
ftr-386	53	18	,	,	PUNCT
ftr-386	53	19	at	at	ADP
ftr-386	53	20	:	:	PUNCT
ftr-386	53	21	http://www.foundingfathers.info/federalistpapers/fedindex.htm	http://www.foundingfathers.info/federalistpapers/fedindex.htm	X
ftr-386	53	22	(	(	PUNCT
ftr-386	53	23	stating	state	VERB
ftr-386	53	24	that	that	SCONJ
ftr-386	53	25	the	the	DET
ftr-386	53	26	states	state	NOUN
ftr-386	53	27	treated	treat	VERB
ftr-386	53	28	requisitions	requisition	NOUN
ftr-386	53	29	as	as	ADP
ftr-386	53	30	mere	mere	ADJ
ftr-386	53	31	recommendations	recommendation	NOUN
ftr-386	53	32	)	)	PUNCT
ftr-386	53	33	;	;	PUNCT
ftr-386	54	1	calvin	calvin	PROPN
ftr-386	54	2	h.	h.	PROPN
ftr-386	54	3	johnson	johnson	PROPN
ftr-386	54	4	,	,	PUNCT
ftr-386	54	5	the	the	DET
ftr-386	54	6	apportionment	apportionment	NOUN
ftr-386	54	7	of	of	ADP
ftr-386	54	8	direct	direct	ADJ
ftr-386	54	9	taxes	taxis	NOUN
ftr-386	54	10	:	:	PUNCT
ftr-386	54	11	the	the	DET
ftr-386	54	12	foul	foul	NOUN
ftr-386	54	13	-	-	PUNCT
ftr-386	54	14	up	up	NOUN
ftr-386	54	15	at	at	ADP
ftr-386	54	16	the	the	DET
ftr-386	54	17	core	core	NOUN
ftr-386	54	18	of	of	ADP
ftr-386	54	19	the	the	DET
ftr-386	54	20	constitution	constitution	NOUN
ftr-386	54	21	,	,	PUNCT
ftr-386	54	22	7	7	NUM
ftr-386	54	23	wm	wm	PROPN
ftr-386	54	24	.	.	PROPN
ftr-386	54	25	&	&	CCONJ
ftr-386	54	26	mary	mary	PROPN
ftr-386	54	27	bill	bill	PROPN
ftr-386	54	28	of	of	ADP
ftr-386	54	29	rights	right	NOUN
ftr-386	54	30	j.	j.	PROPN
ftr-386	54	31	1	1	NUM
ftr-386	54	32	,	,	PUNCT
ftr-386	54	33	131	131	NUM
ftr-386	54	34	-	-	SYM
ftr-386	54	35	33	33	NUM
ftr-386	54	36	(	(	PUNCT
ftr-386	54	37	1998	1998	NUM
ftr-386	54	38	)	)	PUNCT
ftr-386	54	39	(	(	PUNCT
ftr-386	54	40	hereinafter	hereinafter	NOUN
ftr-386	54	41	“	"	PUNCT
ftr-386	54	42	foul	foul	ADJ
ftr-386	54	43	-	-	PUNCT
ftr-386	54	44	up	up	NOUN
ftr-386	54	45	”	"	PUNCT
ftr-386	54	46	)	)	PUNCT
ftr-386	54	47	(	(	PUNCT
ftr-386	54	48	difficulty	difficulty	NOUN
ftr-386	54	49	of	of	ADP
ftr-386	54	50	honest	honest	ADJ
ftr-386	54	51	appraisals	appraisal	NOUN
ftr-386	54	52	)	)	PUNCT
ftr-386	54	53	.	.	PUNCT
ftr-386	55	1	8	8	X
ftr-386	55	2	.	.	X
ftr-386	55	3	see	see	VERB
ftr-386	55	4	cohens	cohens	PROPN
ftr-386	55	5	v.	v.	ADP
ftr-386	55	6	virginia	virginia	PROPN
ftr-386	55	7	,	,	PUNCT
ftr-386	55	8	6	6	NUM
ftr-386	55	9	wheat	wheat	NOUN
ftr-386	55	10	.	.	PUNCT
ftr-386	56	1	(	(	PUNCT
ftr-386	56	2	19	19	NUM
ftr-386	56	3	u.s	u.s	PROPN
ftr-386	56	4	.	.	PROPN
ftr-386	56	5	)	)	PUNCT
ftr-386	56	6	264	264	NUM
ftr-386	56	7	,	,	PUNCT
ftr-386	56	8	388	388	NUM
ftr-386	56	9	(	(	PUNCT
ftr-386	56	10	1821	1821	NUM
ftr-386	56	11	)	)	PUNCT
ftr-386	56	12	(	(	PUNCT
ftr-386	56	13	marshall	marshall	PROPN
ftr-386	56	14	,	,	PUNCT
ftr-386	56	15	c.j	c.j	PROPN
ftr-386	56	16	.	.	PROPN
ftr-386	56	17	):	):	PUNCT
ftr-386	56	18	“	"	PUNCT
ftr-386	56	19	the	the	DET
ftr-386	56	20	requisitions	requisition	NOUN
ftr-386	56	21	of	of	ADP
ftr-386	56	22	congress	congress	PROPN
ftr-386	56	23	,	,	PUNCT
ftr-386	56	24	under	under	ADP
ftr-386	56	25	the	the	DET
ftr-386	56	26	confederation	confederation	NOUN
ftr-386	56	27	,	,	PUNCT
ftr-386	56	28	were	be	AUX
ftr-386	56	29	as	as	ADV
ftr-386	56	30	constitutionally	constitutionally	ADV
ftr-386	56	31	obligatory	obligatory	ADJ
ftr-386	56	32	as	as	ADP
ftr-386	56	33	the	the	DET
ftr-386	56	34	laws	law	NOUN
ftr-386	56	35	enacted	enact	VERB
ftr-386	56	36	by	by	ADP
ftr-386	56	37	the	the	DET
ftr-386	56	38	present	present	ADJ
ftr-386	56	39	congress	congress	PROPN
ftr-386	56	40	.	.	PUNCT
ftr-386	57	1	that	that	SCONJ
ftr-386	57	2	they	they	PRON
ftr-386	57	3	were	be	AUX
ftr-386	57	4	habitually	habitually	ADV
ftr-386	57	5	disregarded	disregard	VERB
ftr-386	57	6	,	,	PUNCT
ftr-386	57	7	is	be	AUX
ftr-386	57	8	a	a	DET
ftr-386	57	9	fact	fact	NOUN
ftr-386	57	10	of	of	ADP
ftr-386	57	11	universal	universal	ADJ
ftr-386	57	12	notoriety	notoriety	NOUN
ftr-386	57	13	.	.	PUNCT
ftr-386	58	1	with	with	ADP
ftr-386	58	2	the	the	DET
ftr-386	58	3	knowledge	knowledge	NOUN
ftr-386	58	4	of	of	ADP
ftr-386	58	5	this	this	DET
ftr-386	58	6	fact	fact	NOUN
ftr-386	58	7	,	,	PUNCT
ftr-386	58	8	and	and	CCONJ
ftr-386	58	9	under	under	ADP
ftr-386	58	10	its	its	PRON
ftr-386	58	11	full	full	ADJ
ftr-386	58	12	pressure	pressure	NOUN
ftr-386	58	13	,	,	PUNCT
ftr-386	58	14	a	a	DET
ftr-386	58	15	convention	convention	NOUN
ftr-386	58	16	was	be	AUX
ftr-386	58	17	assembled	assemble	VERB
ftr-386	58	18	to	to	PART
ftr-386	58	19	change	change	VERB
ftr-386	58	20	the	the	DET
ftr-386	58	21	system	system	NOUN
ftr-386	58	22	.	.	PUNCT
ftr-386	58	23	”	"	PUNCT
ftr-386	59	1	9	9	NUM
ftr-386	59	2	.	.	PUNCT
ftr-386	59	3	see	see	VERB
ftr-386	59	4	hylton	hylton	PROPN
ftr-386	59	5	v.	v.	PROPN
ftr-386	59	6	united	united	PROPN
ftr-386	59	7	states	states	PROPN
ftr-386	59	8	,	,	PUNCT
ftr-386	59	9	3	3	NUM
ftr-386	59	10	u.s	u.s	PROPN
ftr-386	59	11	.	.	PROPN
ftr-386	59	12	(	(	PUNCT
ftr-386	59	13	3	3	NUM
ftr-386	59	14	dall	dall	NOUN
ftr-386	59	15	.	.	PUNCT
ftr-386	59	16	)	)	PUNCT
ftr-386	60	1	171	171	NUM
ftr-386	60	2	,	,	PUNCT
ftr-386	60	3	173	173	NUM
ftr-386	60	4	,	,	PUNCT
ftr-386	60	5	176	176	NUM
ftr-386	60	6	,	,	PUNCT
ftr-386	60	7	181	181	NUM
ftr-386	60	8	(	(	PUNCT
ftr-386	60	9	1796	1796	NUM
ftr-386	60	10	)	)	PUNCT
ftr-386	60	11	.	.	PUNCT
ftr-386	61	1	10	10	X
ftr-386	61	2	.	.	PUNCT
ftr-386	62	1	see	see	VERB
ftr-386	62	2	fernandez	fernandez	PROPN
ftr-386	62	3	v.	v.	ADP
ftr-386	62	4	wiener	wiener	NOUN
ftr-386	62	5	,	,	PUNCT
ftr-386	62	6	326	326	NUM
ftr-386	62	7	u.s	u.s	PROPN
ftr-386	62	8	.	.	PROPN
ftr-386	62	9	340	340	NUM
ftr-386	62	10	(	(	PUNCT
ftr-386	62	11	1945	1945	NUM
ftr-386	62	12	)	)	PUNCT
ftr-386	62	13	;	;	PUNCT
ftr-386	62	14	united	united	PROPN
ftr-386	62	15	states	states	PROPN
ftr-386	62	16	v.	v.	ADP
ftr-386	62	17	ptasynski	ptasynski	PROPN
ftr-386	62	18	,	,	PUNCT
ftr-386	62	19	462	462	NUM
ftr-386	62	20	u.s	u.s	PROPN
ftr-386	62	21	.	.	PROPN
ftr-386	62	22	74	74	NUM
ftr-386	62	23	(	(	PUNCT
ftr-386	62	24	1983	1983	NUM
ftr-386	62	25	)	)	PUNCT
ftr-386	62	26	.	.	PUNCT
ftr-386	63	1	i.	i.	PROPN
ftr-386	63	2	framing	frame	VERB
ftr-386	63	3	constitutional	constitutional	ADJ
ftr-386	63	4	tax	tax	NOUN
ftr-386	63	5	issues	issue	NOUN
ftr-386	63	6	section	section	VERB
ftr-386	63	7	a	a	DET
ftr-386	63	8	describes	describe	VERB
ftr-386	63	9	the	the	DET
ftr-386	63	10	constitutional	constitutional	ADJ
ftr-386	63	11	provisions	provision	NOUN
ftr-386	63	12	relating	relate	VERB
ftr-386	63	13	to	to	ADP
ftr-386	63	14	the	the	DET
ftr-386	63	15	taxing	tax	VERB
ftr-386	63	16	power	power	NOUN
ftr-386	63	17	of	of	ADP
ftr-386	63	18	congress	congress	PROPN
ftr-386	63	19	(	(	PUNCT
ftr-386	63	20	with	with	ADP
ftr-386	63	21	which	which	PRON
ftr-386	63	22	most	most	ADJ
ftr-386	63	23	readers	reader	NOUN
ftr-386	63	24	will	will	AUX
ftr-386	63	25	be	be	AUX
ftr-386	63	26	familiar	familiar	ADJ
ftr-386	63	27	)	)	PUNCT
ftr-386	63	28	and	and	CCONJ
ftr-386	63	29	section	section	NOUN
ftr-386	63	30	b	b	PROPN
ftr-386	63	31	deals	deal	NOUN
ftr-386	63	32	with	with	ADP
ftr-386	63	33	the	the	DET
ftr-386	63	34	issue	issue	NOUN
ftr-386	63	35	of	of	ADP
ftr-386	63	36	whether	whether	SCONJ
ftr-386	63	37	the	the	DET
ftr-386	63	38	murphy	murphy	PROPN
ftr-386	63	39	panel	panel	NOUN
ftr-386	63	40	properly	properly	ADV
ftr-386	63	41	ignored	ignore	VERB
ftr-386	63	42	the	the	DET
ftr-386	63	43	“	"	PUNCT
ftr-386	63	44	indirect	indirect	ADJ
ftr-386	63	45	tax	tax	NOUN
ftr-386	63	46	”	"	PUNCT
ftr-386	63	47	issue	issue	NOUN
ftr-386	63	48	.	.	PUNCT
ftr-386	64	1	a.	a.	NOUN
ftr-386	64	2	constitutional	constitutional	ADJ
ftr-386	64	3	provisions	provision	NOUN
ftr-386	64	4	relating	relate	VERB
ftr-386	64	5	to	to	ADP
ftr-386	64	6	the	the	DET
ftr-386	64	7	taxing	tax	VERB
ftr-386	64	8	power	power	NOUN
ftr-386	64	9	of	of	ADP
ftr-386	64	10	congress	congress	PROPN
ftr-386	64	11	under	under	ADP
ftr-386	64	12	the	the	DET
ftr-386	64	13	articles	article	NOUN
ftr-386	64	14	of	of	ADP
ftr-386	64	15	confederation	confederation	NOUN
ftr-386	64	16	,	,	PUNCT
ftr-386	64	17	the	the	DET
ftr-386	64	18	federal	federal	ADJ
ftr-386	64	19	government	government	NOUN
ftr-386	64	20	had	have	VERB
ftr-386	64	21	only	only	ADV
ftr-386	64	22	the	the	DET
ftr-386	64	23	power	power	NOUN
ftr-386	64	24	to	to	PART
ftr-386	64	25	impose	impose	VERB
ftr-386	64	26	requisitions	requisition	NOUN
ftr-386	64	27	on	on	ADP
ftr-386	64	28	the	the	DET
ftr-386	64	29	states	state	NOUN
ftr-386	64	30	in	in	ADP
ftr-386	64	31	proportion	proportion	NOUN
ftr-386	64	32	to	to	ADP
ftr-386	64	33	the	the	DET
ftr-386	64	34	value	value	NOUN
ftr-386	64	35	of	of	ADP
ftr-386	64	36	land	land	NOUN
ftr-386	64	37	and	and	CCONJ
ftr-386	64	38	improvements	improvement	NOUN
ftr-386	64	39	thereon	thereon	NOUN
ftr-386	64	40	.	.	PUNCT
ftr-386	65	1	however	however	ADV
ftr-386	65	2	,	,	PUNCT
ftr-386	65	3	the	the	DET
ftr-386	65	4	states	state	NOUN
ftr-386	65	5	typically	typically	ADV
ftr-386	65	6	refused	refuse	VERB
ftr-386	65	7	to	to	PART
ftr-386	65	8	pay	pay	VERB
ftr-386	65	9	over6	over6	NOUN
ftr-386	65	10	their	their	PRON
ftr-386	65	11	assigned	assign	VERB
ftr-386	65	12	quotas	quota	NOUN
ftr-386	65	13	,	,	PUNCT
ftr-386	65	14	and	and	CCONJ
ftr-386	65	15	the	the	DET
ftr-386	65	16	federal	federal	ADJ
ftr-386	65	17	government	government	NOUN
ftr-386	65	18	possessed	possess	VERB
ftr-386	65	19	no	no	DET
ftr-386	65	20	other	other	ADJ
ftr-386	65	21	taxing7	taxing7	NOUN
ftr-386	65	22	power	power	NOUN
ftr-386	65	23	.	.	PUNCT
ftr-386	66	1	the	the	DET
ftr-386	66	2	constitutional	constitutional	ADJ
ftr-386	66	3	convention	convention	NOUN
ftr-386	66	4	of	of	ADP
ftr-386	66	5	1787	1787	NUM
ftr-386	66	6	was	be	AUX
ftr-386	66	7	called	call	VERB
ftr-386	66	8	in	in	ADP
ftr-386	66	9	part	part	NOUN
ftr-386	66	10	to	to	PART
ftr-386	66	11	overcome	overcome	VERB
ftr-386	66	12	this	this	DET
ftr-386	66	13	problem	problem	NOUN
ftr-386	66	14	.	.	PUNCT
ftr-386	67	1	under	under	ADP
ftr-386	67	2	article	article	NOUN
ftr-386	67	3	i	i	PRON
ftr-386	67	4	,	,	PUNCT
ftr-386	67	5	§	§	PROPN
ftr-386	67	6	8	8	NUM
ftr-386	67	7	,	,	PUNCT
ftr-386	67	8	clause	clause	NOUN
ftr-386	67	9	1	1	NUM
ftr-386	67	10	,	,	PUNCT
ftr-386	67	11	of	of	ADP
ftr-386	67	12	the	the	DET
ftr-386	67	13	constitution	constitution	NOUN
ftr-386	67	14	,	,	PUNCT
ftr-386	67	15	congress	congress	PROPN
ftr-386	67	16	is8	is8	PROPN
ftr-386	67	17	granted	grant	VERB
ftr-386	67	18	authority	authority	NOUN
ftr-386	67	19	to	to	PART
ftr-386	67	20	“	"	PUNCT
ftr-386	67	21	lay	lay	VERB
ftr-386	67	22	and	and	CCONJ
ftr-386	67	23	collect	collect	VERB
ftr-386	67	24	taxes	taxis	NOUN
ftr-386	67	25	,	,	PUNCT
ftr-386	67	26	duties	duty	NOUN
ftr-386	67	27	,	,	PUNCT
ftr-386	67	28	imposts	impost	NOUN
ftr-386	67	29	,	,	PUNCT
ftr-386	67	30	and	and	CCONJ
ftr-386	67	31	excises	excise	NOUN
ftr-386	67	32	,	,	PUNCT
ftr-386	67	33	”	"	PUNCT
ftr-386	67	34	but	but	CCONJ
ftr-386	67	35	“	"	PUNCT
ftr-386	67	36	all	all	DET
ftr-386	67	37	duties	duty	NOUN
ftr-386	67	38	,	,	PUNCT
ftr-386	67	39	imposts	impost	NOUN
ftr-386	67	40	and	and	CCONJ
ftr-386	67	41	excises	excise	NOUN
ftr-386	67	42	shall	shall	AUX
ftr-386	67	43	be	be	AUX
ftr-386	67	44	uniform	uniform	ADJ
ftr-386	67	45	throughout	throughout	ADP
ftr-386	67	46	the	the	DET
ftr-386	67	47	united	united	PROPN
ftr-386	67	48	states	states	PROPN
ftr-386	67	49	.	.	PUNCT
ftr-386	67	50	”	"	PUNCT
ftr-386	68	1	the	the	DET
ftr-386	68	2	uniformity	uniformity	NOUN
ftr-386	68	3	requirement	requirement	NOUN
ftr-386	68	4	has	have	AUX
ftr-386	68	5	been	be	AUX
ftr-386	68	6	construed	construe	VERB
ftr-386	68	7	by	by	ADP
ftr-386	68	8	judicial	judicial	ADJ
ftr-386	68	9	decisions	decision	NOUN
ftr-386	68	10	to	to	PART
ftr-386	68	11	apply	apply	VERB
ftr-386	68	12	to	to	ADP
ftr-386	68	13	“	"	PUNCT
ftr-386	68	14	taxes	taxis	NOUN
ftr-386	68	15	”	"	PUNCT
ftr-386	68	16	(	(	PUNCT
ftr-386	68	17	other	other	ADJ
ftr-386	68	18	than	than	ADP
ftr-386	68	19	direct	direct	ADJ
ftr-386	68	20	taxes	taxis	NOUN
ftr-386	68	21	)	)	PUNCT
ftr-386	68	22	as	as	ADV
ftr-386	68	23	well	well	ADV
ftr-386	68	24	as	as	ADP
ftr-386	68	25	to	to	ADP
ftr-386	68	26	duties	duty	NOUN
ftr-386	68	27	,	,	PUNCT
ftr-386	68	28	imposts	impost	NOUN
ftr-386	68	29	,	,	PUNCT
ftr-386	68	30	and	and	CCONJ
ftr-386	68	31	excises,9	excises,9	NOUN
ftr-386	68	32	but	but	CCONJ
ftr-386	68	33	it	it	PRON
ftr-386	68	34	is	be	AUX
ftr-386	68	35	deemed	deem	VERB
ftr-386	68	36	to	to	PART
ftr-386	68	37	prevent	prevent	VERB
ftr-386	68	38	only	only	ADV
ftr-386	68	39	patent	patent	NOUN
ftr-386	68	40	or	or	CCONJ
ftr-386	68	41	intentional	intentional	ADJ
ftr-386	68	42	discrimination	discrimination	NOUN
ftr-386	68	43	based	base	VERB
ftr-386	68	44	on	on	ADP
ftr-386	68	45	geography.10	geography.10	VERB
ftr-386	68	46	the	the	DET
ftr-386	68	47	“	"	PUNCT
ftr-386	68	48	direct	direct	ADJ
ftr-386	68	49	tax	tax	NOUN
ftr-386	68	50	”	"	PUNCT
ftr-386	68	51	concept	concept	NOUN
ftr-386	68	52	appears	appear	VERB
ftr-386	68	53	in	in	ADP
ftr-386	68	54	article	article	NOUN
ftr-386	68	55	i	i	PRON
ftr-386	68	56	,	,	PUNCT
ftr-386	68	57	§	§	PROPN
ftr-386	68	58	2	2	NUM
ftr-386	68	59	,	,	PUNCT
ftr-386	68	60	dealing	deal	VERB
ftr-386	68	61	with	with	ADP
ftr-386	68	62	representation	representation	NOUN
ftr-386	68	63	in	in	ADP
ftr-386	68	64	the	the	DET
ftr-386	68	65	house	house	NOUN
ftr-386	68	66	of	of	ADP
ftr-386	68	67	representatives	representatives	PROPN
ftr-386	68	68	.	.	PUNCT
ftr-386	69	1	clause	clause	NOUN
ftr-386	69	2	3	3	NUM
ftr-386	69	3	thereof	thereof	ADV
ftr-386	69	4	requires	require	VERB
ftr-386	69	5	both	both	CCONJ
ftr-386	69	6	direct	direct	ADJ
ftr-386	69	7	taxes	taxis	NOUN
ftr-386	69	8	and	and	CCONJ
ftr-386	69	9	representatives	representative	NOUN
ftr-386	69	10	to	to	PART
ftr-386	69	11	be	be	AUX
ftr-386	69	12	apportioned	apportion	VERB
ftr-386	69	13	among	among	ADP
ftr-386	69	14	the	the	DET
ftr-386	69	15	states	state	NOUN
ftr-386	69	16	in	in	ADP
ftr-386	69	17	accordance	accordance	NOUN
ftr-386	69	18	with	with	ADP
ftr-386	69	19	population	population	NOUN
ftr-386	69	20	,	,	PUNCT
ftr-386	69	21	in	in	ADP
ftr-386	69	22	which	which	PRON
ftr-386	69	23	slaves	slave	NOUN
ftr-386	69	24	were	be	AUX
ftr-386	69	25	counted	count	VERB
ftr-386	69	26	as	as	ADP
ftr-386	69	27	three	three	NUM
ftr-386	69	28	-	-	PUNCT
ftr-386	69	29	fifths	fifth	NOUN
ftr-386	69	30	of	of	ADP
ftr-386	69	31	a	a	DET
ftr-386	69	32	person	person	NOUN
ftr-386	69	33	.	.	PUNCT
ftr-386	70	1	somewhat	somewhat	ADV
ftr-386	70	2	redundantly	redundantly	ADV
ftr-386	70	3	,	,	PUNCT
ftr-386	70	4	article	article	NOUN
ftr-386	70	5	i	i	PRON
ftr-386	70	6	,	,	PUNCT
ftr-386	70	7	§	§	PROPN
ftr-386	70	8	9	9	NUM
ftr-386	70	9	,	,	PUNCT
ftr-386	70	10	clause	clause	NOUN
ftr-386	70	11	4	4	NUM
ftr-386	70	12	,	,	PUNCT
ftr-386	70	13	states	state	VERB
ftr-386	70	14	that	that	SCONJ
ftr-386	70	15	no	no	DET
ftr-386	70	16	“	"	PUNCT
ftr-386	70	17	capitation	capitation	NOUN
ftr-386	70	18	or	or	CCONJ
ftr-386	70	19	other	other	ADJ
ftr-386	70	20	direct	direct	ADJ
ftr-386	70	21	tax	tax	NOUN
ftr-386	70	22	shall	shall	AUX
ftr-386	70	23	be	be	AUX
ftr-386	70	24	laid	lay	VERB
ftr-386	70	25	except	except	SCONJ
ftr-386	70	26	in	in	ADP
ftr-386	70	27	proportion	proportion	NOUN
ftr-386	70	28	to	to	ADP
ftr-386	70	29	the	the	DET
ftr-386	70	30	census	census	NOUN
ftr-386	70	31	.	.	PUNCT
ftr-386	70	32	”	"	PUNCT
ftr-386	71	1	there	there	PRON
ftr-386	71	2	is	be	VERB
ftr-386	71	3	no	no	DET
ftr-386	71	4	definition	definition	NOUN
ftr-386	71	5	of	of	ADP
ftr-386	71	6	“	"	PUNCT
ftr-386	71	7	direct	direct	ADJ
ftr-386	71	8	tax	tax	NOUN
ftr-386	71	9	”	"	PUNCT
ftr-386	71	10	in	in	ADP
ftr-386	71	11	the	the	DET
ftr-386	71	12	constitution	constitution	NOUN
ftr-386	71	13	,	,	PUNCT
ftr-386	71	14	and	and	CCONJ
ftr-386	71	15	none	none	NOUN
ftr-386	71	16	was	be	AUX
ftr-386	71	17	offered	offer	VERB
ftr-386	71	18	372	372	NUM
ftr-386	71	19	florida	florida	PROPN
ftr-386	71	20	tax	tax	NOUN
ftr-386	71	21	review	review	NOUN
ftr-386	72	1	[	[	X
ftr-386	72	2	vol.8:4	vol.8:4	VERB
ftr-386	72	3	11	11	NUM
ftr-386	72	4	.	.	PUNCT
ftr-386	73	1	on	on	ADP
ftr-386	73	2	aug	aug	PROPN
ftr-386	73	3	.	.	PROPN
ftr-386	73	4	20	20	NUM
ftr-386	73	5	,	,	PUNCT
ftr-386	73	6	1787	1787	NUM
ftr-386	73	7	,	,	PUNCT
ftr-386	73	8	rufus	rufus	PROPN
ftr-386	73	9	king	king	PROPN
ftr-386	73	10	asked	ask	VERB
ftr-386	73	11	for	for	ADP
ftr-386	73	12	the	the	DET
ftr-386	73	13	meaning	meaning	NOUN
ftr-386	73	14	of	of	ADP
ftr-386	73	15	“	"	PUNCT
ftr-386	73	16	direct	direct	ADJ
ftr-386	73	17	tax	tax	NOUN
ftr-386	73	18	,	,	PUNCT
ftr-386	73	19	”	"	PUNCT
ftr-386	73	20	but	but	CCONJ
ftr-386	73	21	no	no	DET
ftr-386	73	22	reply	reply	NOUN
ftr-386	73	23	was	be	AUX
ftr-386	73	24	given	give	VERB
ftr-386	73	25	.	.	PUNCT
ftr-386	74	1	see	see	VERB
ftr-386	74	2	madison	madison	PROPN
ftr-386	74	3	’s	’s	PART
ftr-386	74	4	notes	note	NOUN
ftr-386	74	5	of	of	ADP
ftr-386	74	6	aug	aug	PROPN
ftr-386	74	7	.	.	PROPN
ftr-386	74	8	20	20	NUM
ftr-386	74	9	,	,	PUNCT
ftr-386	74	10	1787	1787	NUM
ftr-386	74	11	,	,	PUNCT
ftr-386	74	12	at	at	ADP
ftr-386	74	13	:	:	PUNCT
ftr-386	74	14	http://www.teachingamericanhistory.com/convention/debates/0820.html	http://www.teachingamericanhistory.com/convention/debates/0820.html	NOUN
ftr-386	74	15	.	.	PUNCT
ftr-386	75	1	12	12	NUM
ftr-386	75	2	.	.	PUNCT
ftr-386	75	3	see	see	VERB
ftr-386	75	4	hylton	hylton	PROPN
ftr-386	75	5	v.	v.	PROPN
ftr-386	75	6	united	united	PROPN
ftr-386	75	7	states	states	PROPN
ftr-386	75	8	3	3	NUM
ftr-386	75	9	u.s	u.s	PROPN
ftr-386	75	10	.	.	PROPN
ftr-386	75	11	(	(	PUNCT
ftr-386	75	12	3	3	NUM
ftr-386	75	13	dall	dall	NOUN
ftr-386	75	14	.	.	PUNCT
ftr-386	75	15	)	)	PUNCT
ftr-386	76	1	171	171	NUM
ftr-386	76	2	(	(	PUNCT
ftr-386	76	3	1796	1796	NUM
ftr-386	76	4	)	)	PUNCT
ftr-386	76	5	,	,	PUNCT
ftr-386	76	6	upholding	uphold	VERB
ftr-386	76	7	an	an	DET
ftr-386	76	8	unapportioned	unapportioned	ADJ
ftr-386	76	9	annual	annual	ADJ
ftr-386	76	10	tax	tax	NOUN
ftr-386	76	11	on	on	ADP
ftr-386	76	12	the	the	DET
ftr-386	76	13	value	value	NOUN
ftr-386	76	14	of	of	ADP
ftr-386	76	15	carriages	carriage	NOUN
ftr-386	76	16	,	,	PUNCT
ftr-386	76	17	where	where	SCONJ
ftr-386	76	18	it	it	PRON
ftr-386	76	19	was	be	AUX
ftr-386	76	20	stated	state	VERB
ftr-386	76	21	that	that	SCONJ
ftr-386	76	22	a	a	DET
ftr-386	76	23	direct	direct	ADJ
ftr-386	76	24	tax	tax	NOUN
ftr-386	76	25	is	be	AUX
ftr-386	76	26	a	a	DET
ftr-386	76	27	tax	tax	NOUN
ftr-386	76	28	(	(	PUNCT
ftr-386	76	29	like	like	ADP
ftr-386	76	30	a	a	DET
ftr-386	76	31	head	head	NOUN
ftr-386	76	32	tax	tax	NOUN
ftr-386	76	33	or	or	CCONJ
ftr-386	76	34	requisition	requisition	NOUN
ftr-386	76	35	on	on	ADP
ftr-386	76	36	the	the	DET
ftr-386	76	37	states	state	NOUN
ftr-386	76	38	)	)	PUNCT
ftr-386	76	39	that	that	PRON
ftr-386	76	40	was	be	AUX
ftr-386	76	41	capable	capable	ADJ
ftr-386	76	42	of	of	ADP
ftr-386	76	43	apportionment	apportionment	NOUN
ftr-386	76	44	among	among	ADP
ftr-386	76	45	the	the	DET
ftr-386	76	46	states	state	NOUN
ftr-386	76	47	in	in	ADP
ftr-386	76	48	proportion	proportion	NOUN
ftr-386	76	49	to	to	ADP
ftr-386	76	50	population	population	NOUN
ftr-386	76	51	,	,	PUNCT
ftr-386	76	52	but	but	CCONJ
ftr-386	76	53	it	it	PRON
ftr-386	76	54	was	be	AUX
ftr-386	76	55	also	also	ADV
ftr-386	76	56	stated	state	VERB
ftr-386	76	57	in	in	ADP
ftr-386	76	58	dictum	dictum	NOUN
ftr-386	76	59	that	that	SCONJ
ftr-386	76	60	a	a	DET
ftr-386	76	61	tax	tax	NOUN
ftr-386	76	62	on	on	ADP
ftr-386	76	63	real	real	ADJ
ftr-386	76	64	estate	estate	NOUN
ftr-386	76	65	(	(	PUNCT
ftr-386	76	66	including	include	VERB
ftr-386	76	67	slaves	slave	NOUN
ftr-386	76	68	)	)	PUNCT
ftr-386	76	69	would	would	AUX
ftr-386	76	70	also	also	ADV
ftr-386	76	71	be	be	AUX
ftr-386	76	72	a	a	DET
ftr-386	76	73	direct	direct	ADJ
ftr-386	76	74	tax	tax	NOUN
ftr-386	76	75	.	.	PUNCT
ftr-386	77	1	the	the	DET
ftr-386	77	2	federal	federal	ADJ
ftr-386	77	3	government	government	NOUN
ftr-386	77	4	initially	initially	ADV
ftr-386	77	5	subsisted	subsist	VERB
ftr-386	77	6	on	on	ADP
ftr-386	77	7	customs	custom	NOUN
ftr-386	77	8	duties	duty	NOUN
ftr-386	77	9	and	and	CCONJ
ftr-386	77	10	excises	excise	NOUN
ftr-386	77	11	,	,	PUNCT
ftr-386	77	12	but	but	CCONJ
ftr-386	77	13	on	on	ADP
ftr-386	77	14	three	three	NUM
ftr-386	77	15	occasions	occasion	NOUN
ftr-386	77	16	imposed	impose	VERB
ftr-386	77	17	a	a	DET
ftr-386	77	18	tax	tax	NOUN
ftr-386	77	19	on	on	ADP
ftr-386	77	20	real	real	ADJ
ftr-386	77	21	estate	estate	NOUN
ftr-386	77	22	that	that	PRON
ftr-386	77	23	was	be	AUX
ftr-386	77	24	apportioned	apportion	VERB
ftr-386	77	25	among	among	ADP
ftr-386	77	26	the	the	DET
ftr-386	77	27	states	state	NOUN
ftr-386	77	28	in	in	ADP
ftr-386	77	29	accordance	accordance	NOUN
ftr-386	77	30	with	with	ADP
ftr-386	77	31	population	population	NOUN
ftr-386	77	32	.	.	PUNCT
ftr-386	78	1	see	see	VERB
ftr-386	78	2	act	act	NOUN
ftr-386	78	3	of	of	ADP
ftr-386	78	4	july	july	PROPN
ftr-386	78	5	14	14	NUM
ftr-386	78	6	,	,	PUNCT
ftr-386	78	7	1798	1798	NUM
ftr-386	78	8	,	,	PUNCT
ftr-386	78	9	1	1	NUM
ftr-386	78	10	stat	stat	NOUN
ftr-386	78	11	.	.	PUNCT
ftr-386	79	1	597	597	NUM
ftr-386	79	2	,	,	PUNCT
ftr-386	79	3	vh	vh	PROPN
ftr-386	79	4	.	.	PROPN
ftr-386	79	5	75	75	NUM
ftr-386	79	6	,	,	PUNCT
ftr-386	79	7	5th	5th	ADJ
ftr-386	79	8	cong	cong	NOUN
ftr-386	79	9	.	.	PUNCT
ftr-386	79	10	,	,	PUNCT
ftr-386	79	11	2d	2d	NUM
ftr-386	79	12	sess	sess	NOUN
ftr-386	79	13	.	.	PUNCT
ftr-386	80	1	;	;	PUNCT
ftr-386	80	2	acts	act	NOUN
ftr-386	80	3	of	of	ADP
ftr-386	80	4	july	july	PROPN
ftr-386	80	5	22	22	NUM
ftr-386	80	6	and	and	CCONJ
ftr-386	80	7	aug	aug	PROPN
ftr-386	80	8	.	.	PROPN
ftr-386	80	9	2	2	NUM
ftr-386	80	10	,	,	PUNCT
ftr-386	80	11	1813	1813	NUM
ftr-386	80	12	,	,	PUNCT
ftr-386	80	13	3	3	NUM
ftr-386	80	14	stat	stat	NOUN
ftr-386	80	15	.	.	PUNCT
ftr-386	81	1	22	22	NUM
ftr-386	81	2	,	,	PUNCT
ftr-386	81	3	53	53	NUM
ftr-386	81	4	,	,	PUNCT
ftr-386	81	5	chs	chs	X
ftr-386	81	6	.	.	PROPN
ftr-386	81	7	22	22	NUM
ftr-386	81	8	&	&	CCONJ
ftr-386	81	9	37	37	NUM
ftr-386	81	10	,	,	PUNCT
ftr-386	81	11	13th	13th	NOUN
ftr-386	81	12	cong	cong	NOUN
ftr-386	81	13	.	.	PUNCT
ftr-386	81	14	,	,	PUNCT
ftr-386	81	15	1st	1st	ADJ
ftr-386	81	16	sess	sess	NOUN
ftr-386	81	17	.	.	PUNCT
ftr-386	82	1	;	;	PUNCT
ftr-386	82	2	act	act	NOUN
ftr-386	82	3	of	of	ADP
ftr-386	82	4	aug	aug	PROPN
ftr-386	82	5	.	.	PROPN
ftr-386	82	6	5	5	NUM
ftr-386	82	7	,	,	PUNCT
ftr-386	82	8	1961	1961	NUM
ftr-386	82	9	,	,	PUNCT
ftr-386	82	10	12	12	NUM
ftr-386	82	11	sta	sta	NOUN
ftr-386	82	12	.	.	PUNCT
ftr-386	83	1	292	292	NUM
ftr-386	83	2	,	,	PUNCT
ftr-386	83	3	ch	ch	NOUN
ftr-386	83	4	.	.	PROPN
ftr-386	83	5	45	45	NUM
ftr-386	83	6	,	,	PUNCT
ftr-386	83	7	37th	37th	ADJ
ftr-386	83	8	cong	cong	NOUN
ftr-386	83	9	.	.	PUNCT
ftr-386	83	10	,	,	PUNCT
ftr-386	83	11	1st	1st	ADJ
ftr-386	83	12	sess	sess	NOUN
ftr-386	83	13	.	.	PUNCT
ftr-386	84	1	the	the	DET
ftr-386	84	2	civil	civil	ADJ
ftr-386	84	3	war	war	NOUN
ftr-386	84	4	income	income	NOUN
ftr-386	84	5	tax	tax	NOUN
ftr-386	84	6	was	be	AUX
ftr-386	84	7	upheld	uphold	VERB
ftr-386	84	8	as	as	ADP
ftr-386	84	9	an	an	DET
ftr-386	84	10	indirect	indirect	ADJ
ftr-386	84	11	tax	tax	NOUN
ftr-386	84	12	in	in	ADP
ftr-386	84	13	springer	springer	NOUN
ftr-386	84	14	v.	v.	PROPN
ftr-386	84	15	united	united	PROPN
ftr-386	84	16	states	states	PROPN
ftr-386	84	17	,	,	PUNCT
ftr-386	84	18	102	102	NUM
ftr-386	84	19	u.s	u.s	PROPN
ftr-386	84	20	.	.	PROPN
ftr-386	84	21	586	586	NUM
ftr-386	84	22	(	(	PUNCT
ftr-386	84	23	1881	1881	NUM
ftr-386	84	24	)	)	PUNCT
ftr-386	84	25	.	.	PUNCT
ftr-386	85	1	13	13	NUM
ftr-386	85	2	.	.	X
ftr-386	86	1	157	157	NUM
ftr-386	86	2	u.s	u.s	PROPN
ftr-386	86	3	.	.	PROPN
ftr-386	86	4	429	429	NUM
ftr-386	86	5	(	(	PUNCT
ftr-386	86	6	1895	1895	NUM
ftr-386	86	7	)	)	PUNCT
ftr-386	86	8	(	(	PUNCT
ftr-386	86	9	holding	hold	VERB
ftr-386	86	10	tax	tax	NOUN
ftr-386	86	11	on	on	ADP
ftr-386	86	12	rents	rent	NOUN
ftr-386	86	13	to	to	PART
ftr-386	86	14	be	be	AUX
ftr-386	86	15	unconstitutional	unconstitutional	ADJ
ftr-386	86	16	as	as	ADP
ftr-386	86	17	an	an	DET
ftr-386	86	18	unapportioned	unapportioned	ADJ
ftr-386	86	19	direct	direct	ADJ
ftr-386	86	20	tax	tax	NOUN
ftr-386	86	21	)	)	PUNCT
ftr-386	86	22	,	,	PUNCT
ftr-386	86	23	on	on	ADP
ftr-386	86	24	rehearing	rehear	VERB
ftr-386	86	25	,	,	PUNCT
ftr-386	86	26	158	158	NUM
ftr-386	86	27	u.s	u.s	PROPN
ftr-386	86	28	.	.	PROPN
ftr-386	86	29	601	601	NUM
ftr-386	86	30	(	(	PUNCT
ftr-386	86	31	holding	hold	VERB
ftr-386	86	32	tax	tax	NOUN
ftr-386	86	33	on	on	ADP
ftr-386	86	34	income	income	NOUN
ftr-386	86	35	from	from	ADP
ftr-386	86	36	personal	personal	ADJ
ftr-386	86	37	property	property	NOUN
ftr-386	86	38	to	to	PART
ftr-386	86	39	be	be	AUX
ftr-386	86	40	equally	equally	ADV
ftr-386	86	41	unconstitutional	unconstitutional	ADJ
ftr-386	86	42	)	)	PUNCT
ftr-386	86	43	.	.	PUNCT
ftr-386	87	1	14	14	NUM
ftr-386	87	2	.	.	PUNCT
ftr-386	88	1	see	see	VERB
ftr-386	88	2	knowlton	knowlton	PROPN
ftr-386	88	3	v.	v.	PROPN
ftr-386	88	4	moore	moore	PROPN
ftr-386	88	5	,	,	PUNCT
ftr-386	88	6	178	178	NUM
ftr-386	88	7	u.s	u.s	PROPN
ftr-386	88	8	.	.	PROPN
ftr-386	88	9	41	41	NUM
ftr-386	88	10	(	(	PUNCT
ftr-386	88	11	1899	1899	NUM
ftr-386	88	12	)	)	PUNCT
ftr-386	88	13	(	(	PUNCT
ftr-386	88	14	federal	federal	ADJ
ftr-386	88	15	inheritance	inheritance	NOUN
ftr-386	88	16	tax	tax	NOUN
ftr-386	88	17	of	of	ADP
ftr-386	88	18	1898	1898	NUM
ftr-386	88	19	is	be	AUX
ftr-386	88	20	an	an	DET
ftr-386	88	21	excise	excise	NOUN
ftr-386	88	22	)	)	PUNCT
ftr-386	88	23	;	;	PUNCT
ftr-386	88	24	flint	flint	NOUN
ftr-386	88	25	v.	v.	ADP
ftr-386	88	26	stone	stone	PROPN
ftr-386	88	27	tracy	tracy	PROPN
ftr-386	88	28	co.	co.	PROPN
ftr-386	88	29	,	,	PUNCT
ftr-386	88	30	220	220	NUM
ftr-386	88	31	u.s	u.s	PROPN
ftr-386	88	32	.	.	PROPN
ftr-386	88	33	107	107	NUM
ftr-386	88	34	(	(	PUNCT
ftr-386	88	35	1911	1911	NUM
ftr-386	88	36	)	)	PUNCT
ftr-386	88	37	(	(	PUNCT
ftr-386	88	38	1909	1909	NUM
ftr-386	88	39	tax	tax	NOUN
ftr-386	88	40	on	on	ADP
ftr-386	88	41	privilege	privilege	NOUN
ftr-386	88	42	of	of	ADP
ftr-386	88	43	doing	do	VERB
ftr-386	88	44	business	business	NOUN
ftr-386	88	45	as	as	ADP
ftr-386	88	46	corporation	corporation	NOUN
ftr-386	88	47	,	,	PUNCT
ftr-386	88	48	measured	measure	VERB
ftr-386	88	49	by	by	ADP
ftr-386	88	50	annual	annual	ADJ
ftr-386	88	51	net	net	ADJ
ftr-386	88	52	income	income	NOUN
ftr-386	88	53	,	,	PUNCT
ftr-386	88	54	is	be	AUX
ftr-386	88	55	an	an	DET
ftr-386	88	56	excise	excise	NOUN
ftr-386	88	57	)	)	PUNCT
ftr-386	88	58	.	.	PUNCT
ftr-386	89	1	15	15	X
ftr-386	89	2	.	.	X
ftr-386	90	1	see	see	VERB
ftr-386	90	2	brushaber	brushaber	NOUN
ftr-386	90	3	v.	v.	ADP
ftr-386	90	4	union	union	PROPN
ftr-386	90	5	pacific	pacific	PROPN
ftr-386	90	6	railroad	railroad	PROPN
ftr-386	90	7	co.	co.	PROPN
ftr-386	90	8	,	,	PUNCT
ftr-386	90	9	240	240	NUM
ftr-386	90	10	u.s	u.s	PROPN
ftr-386	90	11	.	.	PROPN
ftr-386	90	12	1	1	NUM
ftr-386	90	13	(	(	PUNCT
ftr-386	90	14	1916	1916	NUM
ftr-386	90	15	)	)	PUNCT
ftr-386	90	16	.	.	PUNCT
ftr-386	91	1	in	in	ADP
ftr-386	91	2	the	the	DET
ftr-386	91	3	constitutional	constitutional	ADJ
ftr-386	91	4	convention	convention	NOUN
ftr-386	91	5	.	.	PUNCT
ftr-386	92	1	thus	thus	ADV
ftr-386	92	2	,	,	PUNCT
ftr-386	92	3	the	the	DET
ftr-386	92	4	matter	matter	NOUN
ftr-386	92	5	has	have	AUX
ftr-386	92	6	been	be	AUX
ftr-386	92	7	left	leave	VERB
ftr-386	92	8	to	to	ADP
ftr-386	92	9	judicial11	judicial11	ADJ
ftr-386	92	10	construction	construction	NOUN
ftr-386	92	11	,	,	PUNCT
ftr-386	92	12	culminating	culminate	VERB
ftr-386	92	13	in	in	ADP
ftr-386	92	14	the	the	DET
ftr-386	92	15	1895	1895	NUM
ftr-386	92	16	case	case	NOUN
ftr-386	92	17	of	of	ADP
ftr-386	92	18	pollock	pollock	NOUN
ftr-386	92	19	v.	v.	ADP
ftr-386	92	20	farmers	farmer	NOUN
ftr-386	92	21	’	’	PART
ftr-386	92	22	loan	loan	NOUN
ftr-386	92	23	&	&	CCONJ
ftr-386	92	24	12	12	NUM
ftr-386	92	25	trust	trust	PROPN
ftr-386	92	26	co.	co.	PROPN
ftr-386	92	27	,	,	PUNCT
ftr-386	92	28	invalidating	invalidate	VERB
ftr-386	92	29	the	the	DET
ftr-386	92	30	unapportioned	unapportioned	ADJ
ftr-386	92	31	1894	1894	NUM
ftr-386	92	32	income	income	NOUN
ftr-386	92	33	tax	tax	NOUN
ftr-386	92	34	on	on	ADP
ftr-386	92	35	the	the	DET
ftr-386	92	36	ground	ground	NOUN
ftr-386	92	37	that13	that13	NOUN
ftr-386	92	38	a	a	DET
ftr-386	92	39	tax	tax	NOUN
ftr-386	92	40	on	on	ADP
ftr-386	92	41	the	the	DET
ftr-386	92	42	income	income	NOUN
ftr-386	92	43	from	from	ADP
ftr-386	92	44	any	any	DET
ftr-386	92	45	property	property	NOUN
ftr-386	92	46	(	(	PUNCT
ftr-386	92	47	real	real	ADJ
ftr-386	92	48	or	or	CCONJ
ftr-386	92	49	personal	personal	ADJ
ftr-386	92	50	)	)	PUNCT
ftr-386	92	51	was	be	AUX
ftr-386	92	52	a	a	DET
ftr-386	92	53	tax	tax	NOUN
ftr-386	92	54	on	on	ADP
ftr-386	92	55	the	the	DET
ftr-386	92	56	property	property	NOUN
ftr-386	92	57	itself	itself	PRON
ftr-386	92	58	,	,	PUNCT
ftr-386	92	59	and	and	CCONJ
ftr-386	92	60	therefore	therefore	ADV
ftr-386	92	61	“	"	PUNCT
ftr-386	92	62	direct	direct	ADJ
ftr-386	92	63	.	.	PUNCT
ftr-386	92	64	”	"	PUNCT
ftr-386	93	1	pollock	pollock	NOUN
ftr-386	93	2	created	create	VERB
ftr-386	93	3	an	an	DET
ftr-386	93	4	uproar	uproar	NOUN
ftr-386	93	5	,	,	PUNCT
ftr-386	93	6	and	and	CCONJ
ftr-386	93	7	in	in	ADP
ftr-386	93	8	subsequent	subsequent	ADJ
ftr-386	93	9	years	year	NOUN
ftr-386	93	10	various	various	ADJ
ftr-386	93	11	federal	federal	ADJ
ftr-386	93	12	taxes	taxis	NOUN
ftr-386	93	13	were	be	AUX
ftr-386	93	14	upheld	uphold	VERB
ftr-386	93	15	as	as	ADP
ftr-386	93	16	indirect	indirect	ADJ
ftr-386	93	17	taxes	taxis	NOUN
ftr-386	93	18	,	,	PUNCT
ftr-386	93	19	not	not	PART
ftr-386	93	20	subject	subject	ADJ
ftr-386	93	21	to	to	ADP
ftr-386	93	22	the	the	DET
ftr-386	93	23	apportionment	apportionment	NOUN
ftr-386	93	24	requirement.14	requirement.14	PRON
ftr-386	93	25	the	the	DET
ftr-386	93	26	political	political	ADJ
ftr-386	93	27	impetus	impetus	NOUN
ftr-386	93	28	that	that	PRON
ftr-386	93	29	gave	give	VERB
ftr-386	93	30	rise	rise	NOUN
ftr-386	93	31	to	to	ADP
ftr-386	93	32	the	the	DET
ftr-386	93	33	1894	1894	NUM
ftr-386	93	34	income	income	NOUN
ftr-386	93	35	tax	tax	NOUN
ftr-386	93	36	not	not	PART
ftr-386	93	37	only	only	ADV
ftr-386	93	38	survived	survive	VERB
ftr-386	93	39	pollock	pollock	NOUN
ftr-386	93	40	but	but	CCONJ
ftr-386	93	41	gained	gain	VERB
ftr-386	93	42	support	support	NOUN
ftr-386	93	43	.	.	PUNCT
ftr-386	94	1	the	the	DET
ftr-386	94	2	sixteenth	sixteenth	ADJ
ftr-386	94	3	amendment	amendment	NOUN
ftr-386	94	4	,	,	PUNCT
ftr-386	94	5	proposed	propose	VERB
ftr-386	94	6	by	by	ADP
ftr-386	94	7	congress	congress	PROPN
ftr-386	94	8	in	in	ADP
ftr-386	94	9	1909	1909	NUM
ftr-386	94	10	and	and	CCONJ
ftr-386	94	11	ratified	ratify	VERB
ftr-386	94	12	in	in	ADP
ftr-386	94	13	1913	1913	NUM
ftr-386	94	14	,	,	PUNCT
ftr-386	94	15	states	state	VERB
ftr-386	94	16	:	:	PUNCT
ftr-386	94	17	the	the	DET
ftr-386	94	18	congress	congress	PROPN
ftr-386	94	19	shall	shall	AUX
ftr-386	94	20	have	have	VERB
ftr-386	94	21	power	power	NOUN
ftr-386	94	22	to	to	PART
ftr-386	94	23	lay	lay	VERB
ftr-386	94	24	and	and	CCONJ
ftr-386	94	25	collect	collect	VERB
ftr-386	94	26	taxes	taxis	NOUN
ftr-386	94	27	on	on	ADP
ftr-386	94	28	incomes	income	NOUN
ftr-386	94	29	,	,	PUNCT
ftr-386	94	30	from	from	ADP
ftr-386	94	31	whatever	whatever	DET
ftr-386	94	32	source	source	NOUN
ftr-386	94	33	derived	derive	VERB
ftr-386	94	34	,	,	PUNCT
ftr-386	94	35	without	without	ADP
ftr-386	94	36	apportionment	apportionment	NOUN
ftr-386	94	37	among	among	ADP
ftr-386	94	38	the	the	DET
ftr-386	94	39	several	several	ADJ
ftr-386	94	40	states	state	NOUN
ftr-386	94	41	,	,	PUNCT
ftr-386	94	42	and	and	CCONJ
ftr-386	94	43	without	without	ADP
ftr-386	94	44	regard	regard	NOUN
ftr-386	94	45	to	to	ADP
ftr-386	94	46	any	any	DET
ftr-386	94	47	census	census	NOUN
ftr-386	94	48	or	or	CCONJ
ftr-386	94	49	enumeration	enumeration	NOUN
ftr-386	94	50	.	.	PUNCT
ftr-386	95	1	congress	congress	PROPN
ftr-386	95	2	enacted	enact	VERB
ftr-386	95	3	a	a	DET
ftr-386	95	4	personal	personal	ADJ
ftr-386	95	5	(	(	PUNCT
ftr-386	95	6	individual	individual	ADJ
ftr-386	95	7	)	)	PUNCT
ftr-386	95	8	income	income	NOUN
ftr-386	95	9	tax	tax	NOUN
ftr-386	95	10	in	in	ADP
ftr-386	95	11	1913	1913	NUM
ftr-386	95	12	,	,	PUNCT
ftr-386	95	13	which	which	PRON
ftr-386	95	14	has	have	AUX
ftr-386	95	15	continued	continue	VERB
ftr-386	95	16	(	(	PUNCT
ftr-386	95	17	with	with	ADP
ftr-386	95	18	numerous	numerous	ADJ
ftr-386	95	19	additions	addition	NOUN
ftr-386	95	20	and	and	CCONJ
ftr-386	95	21	changes	change	NOUN
ftr-386	95	22	)	)	PUNCT
ftr-386	95	23	to	to	ADP
ftr-386	95	24	the	the	DET
ftr-386	95	25	present	present	NOUN
ftr-386	95	26	.	.	PUNCT
ftr-386	96	1	the	the	DET
ftr-386	96	2	supreme	supreme	PROPN
ftr-386	96	3	court	court	PROPN
ftr-386	96	4	upheld	uphold	VERB
ftr-386	96	5	the	the	DET
ftr-386	96	6	tax	tax	NOUN
ftr-386	96	7	in	in	ADP
ftr-386	96	8	1916	1916	NUM
ftr-386	96	9	,	,	PUNCT
ftr-386	96	10	stating	state	VERB
ftr-386	96	11	that	that	SCONJ
ftr-386	96	12	the	the	DET
ftr-386	96	13	purpose	purpose	NOUN
ftr-386	96	14	of	of	ADP
ftr-386	96	15	the	the	DET
ftr-386	96	16	16th	16th	ADJ
ftr-386	96	17	amendment15	amendment15	NOUN
ftr-386	96	18	2007	2007	NUM
ftr-386	96	19	murphy	murphy	PROPN
ftr-386	96	20	and	and	CCONJ
ftr-386	96	21	the	the	DET
ftr-386	96	22	sixteenth	sixteenth	ADJ
ftr-386	96	23	amendment	amendment	NOUN
ftr-386	96	24	373	373	NUM
ftr-386	96	25	17	17	NUM
ftr-386	96	26	.	.	PUNCT
ftr-386	97	1	pollock	pollock	NOUN
ftr-386	97	2	is	be	AUX
ftr-386	97	3	now	now	ADV
ftr-386	97	4	a	a	DET
ftr-386	97	5	dead	dead	ADJ
ftr-386	97	6	letter	letter	NOUN
ftr-386	97	7	with	with	ADP
ftr-386	97	8	respect	respect	NOUN
ftr-386	97	9	to	to	ADP
ftr-386	97	10	its	its	PRON
ftr-386	97	11	holding	holding	NOUN
ftr-386	97	12	that	that	SCONJ
ftr-386	97	13	a	a	DET
ftr-386	97	14	tax	tax	NOUN
ftr-386	97	15	on	on	ADP
ftr-386	97	16	income	income	NOUN
ftr-386	97	17	from	from	ADP
ftr-386	97	18	property	property	NOUN
ftr-386	97	19	is	be	AUX
ftr-386	97	20	a	a	DET
ftr-386	97	21	direct	direct	ADJ
ftr-386	97	22	tax	tax	NOUN
ftr-386	97	23	.	.	PUNCT
ftr-386	98	1	see	see	VERB
ftr-386	98	2	stanton	stanton	PROPN
ftr-386	98	3	v.	v.	ADP
ftr-386	98	4	baltic	baltic	PROPN
ftr-386	98	5	mining	mining	PROPN
ftr-386	98	6	co.	co.	PROPN
ftr-386	98	7	,	,	PUNCT
ftr-386	98	8	240	240	NUM
ftr-386	98	9	u.s	u.s	PROPN
ftr-386	98	10	.	.	PROPN
ftr-386	98	11	103	103	NUM
ftr-386	98	12	,	,	PUNCT
ftr-386	98	13	112	112	NUM
ftr-386	98	14	-	-	SYM
ftr-386	98	15	13	13	NUM
ftr-386	98	16	(	(	PUNCT
ftr-386	98	17	1915	1915	NUM
ftr-386	98	18	)	)	PUNCT
ftr-386	98	19	(	(	PUNCT
ftr-386	98	20	general	general	ADJ
ftr-386	98	21	repudiation	repudiation	NOUN
ftr-386	98	22	of	of	ADP
ftr-386	98	23	pollock	pollock	NOUN
ftr-386	98	24	rationale	rationale	NOUN
ftr-386	98	25	)	)	PUNCT
ftr-386	98	26	;	;	PUNCT
ftr-386	98	27	new	new	PROPN
ftr-386	98	28	york	york	PROPN
ftr-386	98	29	v.	v.	PROPN
ftr-386	98	30	graves	grave	NOUN
ftr-386	98	31	,	,	PUNCT
ftr-386	98	32	300	300	NUM
ftr-386	98	33	u.s	u.s	PROPN
ftr-386	98	34	.	.	PROPN
ftr-386	98	35	308	308	NUM
ftr-386	98	36	,	,	PUNCT
ftr-386	98	37	314	314	NUM
ftr-386	98	38	(	(	PUNCT
ftr-386	98	39	1937	1937	NUM
ftr-386	98	40	)	)	PUNCT
ftr-386	98	41	(	(	PUNCT
ftr-386	98	42	new	new	PROPN
ftr-386	98	43	york	york	PROPN
ftr-386	98	44	could	could	AUX
ftr-386	98	45	tax	tax	VERB
ftr-386	98	46	a	a	DET
ftr-386	98	47	new	new	PROPN
ftr-386	98	48	york	york	PROPN
ftr-386	98	49	resident	resident	NOUN
ftr-386	98	50	on	on	ADP
ftr-386	98	51	rents	rent	NOUN
ftr-386	98	52	from	from	ADP
ftr-386	98	53	new	new	PROPN
ftr-386	98	54	jersey	jersey	PROPN
ftr-386	98	55	property	property	NOUN
ftr-386	98	56	,	,	PUNCT
ftr-386	98	57	although	although	SCONJ
ftr-386	98	58	new	new	PROPN
ftr-386	98	59	york	york	PROPN
ftr-386	98	60	could	could	AUX
ftr-386	98	61	not	not	PART
ftr-386	98	62	impose	impose	VERB
ftr-386	98	63	a	a	DET
ftr-386	98	64	property	property	NOUN
ftr-386	98	65	tax	tax	NOUN
ftr-386	98	66	on	on	ADP
ftr-386	98	67	new	new	PROPN
ftr-386	98	68	jersey	jersey	PROPN
ftr-386	98	69	real	real	ADJ
ftr-386	98	70	estate	estate	NOUN
ftr-386	98	71	)	)	PUNCT
ftr-386	98	72	;	;	PUNCT
ftr-386	98	73	south	south	PROPN
ftr-386	98	74	carolina	carolina	PROPN
ftr-386	98	75	v.	v.	PROPN
ftr-386	98	76	baker	baker	PROPN
ftr-386	98	77	,	,	PUNCT
ftr-386	98	78	485	485	NUM
ftr-386	98	79	u.s	u.s	PROPN
ftr-386	98	80	.	.	PROPN
ftr-386	98	81	505	505	NUM
ftr-386	98	82	(	(	PUNCT
ftr-386	98	83	1988	1988	NUM
ftr-386	98	84	)	)	PUNCT
ftr-386	98	85	(	(	PUNCT
ftr-386	98	86	overruling	overrule	VERB
ftr-386	98	87	that	that	DET
ftr-386	98	88	portion	portion	NOUN
ftr-386	98	89	of	of	ADP
ftr-386	98	90	pollock	pollock	NOUN
ftr-386	98	91	that	that	PRON
ftr-386	98	92	held	hold	VERB
ftr-386	98	93	that	that	SCONJ
ftr-386	98	94	a	a	DET
ftr-386	98	95	tax	tax	NOUN
ftr-386	98	96	on	on	ADP
ftr-386	98	97	state	state	NOUN
ftr-386	98	98	bond	bond	NOUN
ftr-386	98	99	interest	interest	NOUN
ftr-386	98	100	was	be	AUX
ftr-386	98	101	a	a	DET
ftr-386	98	102	tax	tax	NOUN
ftr-386	98	103	on	on	ADP
ftr-386	98	104	the	the	DET
ftr-386	98	105	state	state	NOUN
ftr-386	98	106	itself	itself	PRON
ftr-386	98	107	in	in	ADP
ftr-386	98	108	violation	violation	NOUN
ftr-386	98	109	of	of	ADP
ftr-386	98	110	the	the	DET
ftr-386	98	111	10th	10th	ADJ
ftr-386	98	112	amendment	amendment	NOUN
ftr-386	98	113	)	)	PUNCT
ftr-386	98	114	.	.	PUNCT
ftr-386	99	1	however	however	ADV
ftr-386	99	2	,	,	PUNCT
ftr-386	99	3	the	the	DET
ftr-386	99	4	portion	portion	NOUN
ftr-386	99	5	of	of	ADP
ftr-386	99	6	pollock	pollock	NOUN
ftr-386	99	7	that	that	PRON
ftr-386	99	8	held	hold	VERB
ftr-386	99	9	that	that	SCONJ
ftr-386	99	10	a	a	DET
ftr-386	99	11	tax	tax	NOUN
ftr-386	99	12	on	on	ADP
ftr-386	99	13	personal	personal	ADJ
ftr-386	99	14	(	(	PUNCT
ftr-386	99	15	as	as	ADV
ftr-386	99	16	well	well	ADV
ftr-386	99	17	as	as	ADP
ftr-386	99	18	real	real	ADJ
ftr-386	99	19	)	)	PUNCT
ftr-386	99	20	property	property	NOUN
ftr-386	99	21	is	be	AUX
ftr-386	99	22	a	a	DET
ftr-386	99	23	direct	direct	ADJ
ftr-386	99	24	tax	tax	NOUN
ftr-386	99	25	was	be	AUX
ftr-386	99	26	implicitly	implicitly	ADV
ftr-386	99	27	followed	follow	VERB
ftr-386	99	28	in	in	ADP
ftr-386	99	29	eisner	eisner	PROPN
ftr-386	99	30	v.	v.	PROPN
ftr-386	99	31	macomber	macomber	PROPN
ftr-386	99	32	,	,	PUNCT
ftr-386	99	33	252	252	NUM
ftr-386	99	34	u.s	u.s	PROPN
ftr-386	99	35	.	.	PROPN
ftr-386	99	36	189	189	NUM
ftr-386	99	37	(	(	PUNCT
ftr-386	99	38	1920	1920	NUM
ftr-386	99	39	)	)	PUNCT
ftr-386	99	40	.	.	PUNCT
ftr-386	100	1	18	18	NUM
ftr-386	100	2	.	.	PUNCT
ftr-386	101	1	see	see	VERB
ftr-386	101	2	penn	penn	PROPN
ftr-386	101	3	mutual	mutual	PROPN
ftr-386	101	4	ins	ins	PROPN
ftr-386	101	5	.	.	PUNCT
ftr-386	102	1	co.	co.	PROPN
ftr-386	103	1	v.	v.	ADP
ftr-386	103	2	comm’r	comm’r	PROPN
ftr-386	103	3	,	,	PUNCT
ftr-386	103	4	277	277	NUM
ftr-386	103	5	f.2d	f.2d	NOUN
ftr-386	103	6	16	16	NUM
ftr-386	103	7	,	,	PUNCT
ftr-386	103	8	19	19	NUM
ftr-386	103	9	-	-	SYM
ftr-386	103	10	20	20	NUM
ftr-386	103	11	(	(	PUNCT
ftr-386	103	12	3d	3d	NOUN
ftr-386	103	13	cir.1960	cir.1960	NUM
ftr-386	103	14	)	)	PUNCT
ftr-386	103	15	.	.	PUNCT
ftr-386	104	1	19	19	NUM
ftr-386	104	2	.	.	X
ftr-386	104	3	see	see	VERB
ftr-386	104	4	,	,	PUNCT
ftr-386	104	5	e.g.	e.g.	ADV
ftr-386	104	6	,	,	PUNCT
ftr-386	104	7	edward	edward	PROPN
ftr-386	104	8	dibartolo	dibartolo	PROPN
ftr-386	104	9	corp	corp	PROPN
ftr-386	104	10	.	.	PROPN
ftr-386	105	1	v.	v.	PROPN
ftr-386	105	2	florida	florida	PROPN
ftr-386	105	3	gulf	gulf	PROPN
ftr-386	105	4	coast	coast	PROPN
ftr-386	105	5	building	building	PROPN
ftr-386	105	6	construction	construction	PROPN
ftr-386	105	7	trade	trade	PROPN
ftr-386	105	8	council	council	NOUN
ftr-386	105	9	,	,	PUNCT
ftr-386	105	10	485	485	NUM
ftr-386	105	11	u.s	u.s	PROPN
ftr-386	105	12	.	.	PROPN
ftr-386	105	13	568	568	NUM
ftr-386	105	14	(	(	PUNCT
ftr-386	105	15	1988	1988	NUM
ftr-386	105	16	)	)	PUNCT
ftr-386	105	17	;	;	PUNCT
ftr-386	106	1	rust	rust	NOUN
ftr-386	106	2	v.	v.	PROPN
ftr-386	106	3	sullivan	sullivan	PROPN
ftr-386	106	4	,	,	PUNCT
ftr-386	106	5	500	500	NUM
ftr-386	106	6	u.s	u.s	PROPN
ftr-386	106	7	.	.	PROPN
ftr-386	106	8	173	173	NUM
ftr-386	106	9	(	(	PUNCT
ftr-386	106	10	1991	1991	NUM
ftr-386	106	11	)	)	PUNCT
ftr-386	106	12	.	.	PUNCT
ftr-386	107	1	20	20	NUM
ftr-386	107	2	.	.	X
ftr-386	108	1	see	see	VERB
ftr-386	108	2	conference	conference	NOUN
ftr-386	108	3	report	report	NOUN
ftr-386	108	4	no	no	INTJ
ftr-386	108	5	.	.	PUNCT
ftr-386	108	6	?	?	PUNCT
ftr-386	108	7	?	?	PUNCT
ftr-386	109	1	?	?	PUNCT
ftr-386	109	2	,	,	PUNCT
ftr-386	109	3	104th	104th	PROPN
ftr-386	109	4	cong	cong	NOUN
ftr-386	109	5	.	.	PROPN
ftr-386	109	6	,	,	PUNCT
ftr-386	109	7	2d	2d	PROPN
ftr-386	109	8	sess	sess	NOUN
ftr-386	109	9	.	.	PUNCT
ftr-386	110	1	141	141	NUM
ftr-386	110	2	-	-	SYM
ftr-386	110	3	44	44	NUM
ftr-386	110	4	(	(	PUNCT
ftr-386	110	5	with	with	ADP
ftr-386	110	6	caption	caption	NOUN
ftr-386	110	7	:	:	PUNCT
ftr-386	110	8	“	"	PUNCT
ftr-386	110	9	include	include	VERB
ftr-386	110	10	in	in	ADP
ftr-386	110	11	income	income	NOUN
ftr-386	110	12	damage	damage	NOUN
ftr-386	110	13	recoveries	recovery	NOUN
ftr-386	110	14	for	for	ADP
ftr-386	110	15	non	non	ADJ
ftr-386	110	16	-	-	ADJ
ftr-386	110	17	physical	physical	ADJ
ftr-386	110	18	injuries	injury	NOUN
ftr-386	110	19	”	"	PUNCT
ftr-386	110	20	)	)	PUNCT
ftr-386	110	21	.	.	PUNCT
ftr-386	111	1	however	however	ADV
ftr-386	111	2	,	,	PUNCT
ftr-386	111	3	the	the	DET
ftr-386	111	4	text	text	NOUN
ftr-386	111	5	under	under	ADP
ftr-386	111	6	the	the	DET
ftr-386	111	7	caption	caption	NOUN
ftr-386	111	8	makes	make	VERB
ftr-386	111	9	no	no	DET
ftr-386	111	10	mention	mention	NOUN
ftr-386	111	11	of	of	ADP
ftr-386	111	12	inclusion	inclusion	NOUN
ftr-386	111	13	.	.	PUNCT
ftr-386	112	1	was	be	AUX
ftr-386	112	2	to	to	PART
ftr-386	112	3	remove	remove	VERB
ftr-386	112	4	the	the	DET
ftr-386	112	5	apportionment	apportionment	ADJ
ftr-386	112	6	requirement	requirement	NOUN
ftr-386	112	7	from	from	ADP
ftr-386	112	8	federal	federal	ADJ
ftr-386	112	9	income	income	NOUN
ftr-386	112	10	taxes	taxis	NOUN
ftr-386	112	11	,	,	PUNCT
ftr-386	112	12	rather	rather	ADV
ftr-386	112	13	than	than	SCONJ
ftr-386	112	14	to	to	PART
ftr-386	112	15	redefine	redefine	VERB
ftr-386	112	16	the	the	DET
ftr-386	112	17	contours	contours	NOUN
ftr-386	112	18	of	of	ADP
ftr-386	112	19	“	"	PUNCT
ftr-386	112	20	direct	direct	ADJ
ftr-386	112	21	tax	tax	NOUN
ftr-386	112	22	.	.	PUNCT
ftr-386	113	1	”17	”17	PRON
ftr-386	113	2	to	to	PART
ftr-386	113	3	summarize	summarize	VERB
ftr-386	113	4	,	,	PUNCT
ftr-386	113	5	congress	congress	PROPN
ftr-386	113	6	lacks	lack	VERB
ftr-386	113	7	the	the	DET
ftr-386	113	8	power	power	NOUN
ftr-386	113	9	to	to	PART
ftr-386	113	10	impose	impose	VERB
ftr-386	113	11	a	a	DET
ftr-386	113	12	tax	tax	NOUN
ftr-386	113	13	only	only	ADV
ftr-386	113	14	if	if	SCONJ
ftr-386	113	15	the	the	DET
ftr-386	113	16	tax	tax	NOUN
ftr-386	113	17	is	be	AUX
ftr-386	113	18	not	not	PART
ftr-386	113	19	on	on	ADP
ftr-386	113	20	“	"	PUNCT
ftr-386	113	21	income	income	NOUN
ftr-386	113	22	”	"	PUNCT
ftr-386	113	23	and	and	CCONJ
ftr-386	113	24	it	it	PRON
ftr-386	113	25	is	be	AUX
ftr-386	113	26	an	an	DET
ftr-386	113	27	unapportioned	unapportioned	ADJ
ftr-386	113	28	direct	direct	ADJ
ftr-386	113	29	tax	tax	NOUN
ftr-386	113	30	.	.	PUNCT
ftr-386	114	1	thus	thus	ADV
ftr-386	114	2	,	,	PUNCT
ftr-386	114	3	an18	an18	PROPN
ftr-386	114	4	unapportioned	unapportione	VERB
ftr-386	114	5	federal	federal	ADJ
ftr-386	114	6	tax	tax	NOUN
ftr-386	114	7	is	be	AUX
ftr-386	114	8	valid	valid	ADJ
ftr-386	114	9	if	if	SCONJ
ftr-386	114	10	it	it	PRON
ftr-386	114	11	is	be	AUX
ftr-386	114	12	either	either	CCONJ
ftr-386	114	13	an	an	DET
ftr-386	114	14	income	income	NOUN
ftr-386	114	15	tax	tax	NOUN
ftr-386	114	16	or	or	CCONJ
ftr-386	114	17	an	an	DET
ftr-386	114	18	indirect	indirect	ADJ
ftr-386	114	19	tax	tax	NOUN
ftr-386	114	20	.	.	PUNCT
ftr-386	115	1	b.	b.	PROPN
ftr-386	115	2	is	be	AUX
ftr-386	115	3	the	the	DET
ftr-386	115	4	indirect	indirect	ADJ
ftr-386	115	5	tax	tax	NOUN
ftr-386	115	6	issue	issue	NOUN
ftr-386	115	7	relevant	relevant	ADJ
ftr-386	115	8	to	to	ADP
ftr-386	115	9	murphy	murphy	PROPN
ftr-386	115	10	?	?	PUNCT
ftr-386	116	1	given	give	VERB
ftr-386	116	2	that	that	SCONJ
ftr-386	116	3	a	a	DET
ftr-386	116	4	federal	federal	ADJ
ftr-386	116	5	tax	tax	NOUN
ftr-386	116	6	provision	provision	NOUN
ftr-386	116	7	,	,	PUNCT
ftr-386	116	8	to	to	PART
ftr-386	116	9	be	be	AUX
ftr-386	116	10	unconstitutional	unconstitutional	ADJ
ftr-386	116	11	,	,	PUNCT
ftr-386	116	12	must	must	AUX
ftr-386	116	13	flunk	flunk	VERB
ftr-386	116	14	both	both	CCONJ
ftr-386	116	15	the	the	DET
ftr-386	116	16	“	"	PUNCT
ftr-386	116	17	income	income	NOUN
ftr-386	116	18	”	"	PUNCT
ftr-386	116	19	(	(	PUNCT
ftr-386	116	20	16th	16th	ADJ
ftr-386	116	21	amendment	amendment	NOUN
ftr-386	116	22	)	)	PUNCT
ftr-386	116	23	test	test	NOUN
ftr-386	116	24	and	and	CCONJ
ftr-386	116	25	the	the	DET
ftr-386	116	26	(	(	PUNCT
ftr-386	116	27	unapportioned	unapportioned	ADJ
ftr-386	116	28	)	)	PUNCT
ftr-386	116	29	direct	direct	ADJ
ftr-386	116	30	tax	tax	NOUN
ftr-386	116	31	test	test	NOUN
ftr-386	116	32	,	,	PUNCT
ftr-386	116	33	it	it	PRON
ftr-386	116	34	would	would	AUX
ftr-386	116	35	appear	appear	VERB
ftr-386	116	36	to	to	PART
ftr-386	116	37	be	be	AUX
ftr-386	116	38	the	the	DET
ftr-386	116	39	case	case	NOUN
ftr-386	116	40	that	that	SCONJ
ftr-386	116	41	any	any	DET
ftr-386	116	42	enactment	enactment	NOUN
ftr-386	116	43	that	that	PRON
ftr-386	116	44	flunks	flunk	VERB
ftr-386	116	45	the	the	DET
ftr-386	116	46	16th	16th	ADJ
ftr-386	116	47	amendment	amendment	NOUN
ftr-386	116	48	must	must	AUX
ftr-386	116	49	also	also	ADV
ftr-386	116	50	be	be	AUX
ftr-386	116	51	tested	test	VERB
ftr-386	116	52	under	under	ADP
ftr-386	116	53	the	the	DET
ftr-386	116	54	direct	direct	ADJ
ftr-386	116	55	tax	tax	NOUN
ftr-386	116	56	test	test	NOUN
ftr-386	116	57	.	.	PUNCT
ftr-386	117	1	however	however	ADV
ftr-386	117	2	,	,	PUNCT
ftr-386	117	3	it	it	PRON
ftr-386	117	4	is	be	AUX
ftr-386	117	5	first	first	ADV
ftr-386	117	6	necessary	necessary	ADJ
ftr-386	117	7	to	to	PART
ftr-386	117	8	ascertain	ascertain	VERB
ftr-386	117	9	how	how	SCONJ
ftr-386	117	10	,	,	PUNCT
ftr-386	117	11	if	if	SCONJ
ftr-386	117	12	at	at	ADV
ftr-386	117	13	all	all	ADV
ftr-386	117	14	,	,	PUNCT
ftr-386	117	15	the	the	DET
ftr-386	117	16	constitution	constitution	NOUN
ftr-386	117	17	is	be	AUX
ftr-386	117	18	relevant	relevant	ADJ
ftr-386	117	19	in	in	ADP
ftr-386	117	20	murphy	murphy	PROPN
ftr-386	117	21	,	,	PUNCT
ftr-386	117	22	as	as	SCONJ
ftr-386	117	23	it	it	PRON
ftr-386	117	24	is	be	AUX
ftr-386	117	25	axiomatic	axiomatic	ADJ
ftr-386	117	26	that	that	SCONJ
ftr-386	117	27	a	a	DET
ftr-386	117	28	court	court	NOUN
ftr-386	117	29	should	should	AUX
ftr-386	117	30	not	not	PART
ftr-386	117	31	reach	reach	VERB
ftr-386	117	32	the	the	DET
ftr-386	117	33	constitutionality	constitutionality	NOUN
ftr-386	117	34	of	of	ADP
ftr-386	117	35	a	a	DET
ftr-386	117	36	federal	federal	ADJ
ftr-386	117	37	statute	statute	NOUN
ftr-386	117	38	if	if	SCONJ
ftr-386	117	39	such	such	ADJ
ftr-386	117	40	can	can	AUX
ftr-386	117	41	be	be	AUX
ftr-386	117	42	avoided	avoid	VERB
ftr-386	117	43	and	and	CCONJ
ftr-386	117	44	the	the	DET
ftr-386	117	45	case	case	NOUN
ftr-386	117	46	can	can	AUX
ftr-386	117	47	be	be	AUX
ftr-386	117	48	resolved	resolve	VERB
ftr-386	117	49	on	on	ADP
ftr-386	117	50	other	other	ADJ
ftr-386	117	51	grounds	ground	NOUN
ftr-386	117	52	,	,	PUNCT
ftr-386	117	53	such	such	ADJ
ftr-386	117	54	as	as	ADP
ftr-386	117	55	statutory	statutory	ADJ
ftr-386	117	56	interpretation	interpretation	NOUN
ftr-386	117	57	.	.	PUNCT
ftr-386	118	1	the	the	DET
ftr-386	118	2	murphy	murphy	PROPN
ftr-386	118	3	panel	panel	NOUN
ftr-386	118	4	violated	violate	VERB
ftr-386	118	5	this	this	DET
ftr-386	118	6	axiom,19	axiom,19	NOUN
ftr-386	118	7	because	because	SCONJ
ftr-386	118	8	it	it	PRON
ftr-386	118	9	could	could	AUX
ftr-386	118	10	have	have	AUX
ftr-386	118	11	avoided	avoid	VERB
ftr-386	118	12	the	the	DET
ftr-386	118	13	invalidation	invalidation	NOUN
ftr-386	118	14	of	of	ADP
ftr-386	118	15	any	any	DET
ftr-386	118	16	statutory	statutory	ADJ
ftr-386	118	17	provision	provision	NOUN
ftr-386	118	18	.	.	PUNCT
ftr-386	119	1	section	section	NOUN
ftr-386	119	2	104(a)(2	104(a)(2	NUM
ftr-386	119	3	)	)	PUNCT
ftr-386	119	4	,	,	PUNCT
ftr-386	119	5	the	the	DET
ftr-386	119	6	provision	provision	NOUN
ftr-386	119	7	held	hold	VERB
ftr-386	119	8	by	by	ADP
ftr-386	119	9	the	the	DET
ftr-386	119	10	murphy	murphy	PROPN
ftr-386	119	11	panel	panel	NOUN
ftr-386	119	12	to	to	PART
ftr-386	119	13	be	be	AUX
ftr-386	119	14	unconstitutional	unconstitutional	ADJ
ftr-386	119	15	as	as	ADP
ftr-386	119	16	applied	apply	VERB
ftr-386	119	17	to	to	ADP
ftr-386	119	18	the	the	DET
ftr-386	119	19	facts	fact	NOUN
ftr-386	119	20	of	of	ADP
ftr-386	119	21	that	that	DET
ftr-386	119	22	case	case	NOUN
ftr-386	119	23	,	,	PUNCT
ftr-386	119	24	merely	merely	ADV
ftr-386	119	25	excludes	exclude	VERB
ftr-386	119	26	specified	specify	VERB
ftr-386	119	27	recoveries	recovery	NOUN
ftr-386	119	28	from	from	ADP
ftr-386	119	29	gross	gross	ADJ
ftr-386	119	30	income	income	NOUN
ftr-386	119	31	.	.	PUNCT
ftr-386	120	1	the	the	DET
ftr-386	120	2	panel	panel	NOUN
ftr-386	120	3	seemed	seem	VERB
ftr-386	120	4	to	to	PART
ftr-386	120	5	believe	believe	VERB
ftr-386	120	6	that	that	SCONJ
ftr-386	120	7	the	the	DET
ftr-386	120	8	failure	failure	NOUN
ftr-386	120	9	of	of	ADP
ftr-386	120	10	the	the	DET
ftr-386	120	11	exclusion	exclusion	NOUN
ftr-386	120	12	to	to	PART
ftr-386	120	13	apply	apply	VERB
ftr-386	120	14	to	to	ADP
ftr-386	120	15	the	the	DET
ftr-386	120	16	facts	fact	NOUN
ftr-386	120	17	automatically	automatically	ADV
ftr-386	120	18	resulted	result	VERB
ftr-386	120	19	in	in	ADP
ftr-386	120	20	inclusion	inclusion	NOUN
ftr-386	120	21	.	.	PUNCT
ftr-386	121	1	indeed	indeed	ADV
ftr-386	121	2	,	,	PUNCT
ftr-386	121	3	congress	congress	PROPN
ftr-386	121	4	probably	probably	ADV
ftr-386	121	5	assumed	assume	VERB
ftr-386	121	6	that	that	SCONJ
ftr-386	121	7	removal	removal	NOUN
ftr-386	121	8	of	of	ADP
ftr-386	121	9	the	the	DET
ftr-386	121	10	exclusion	exclusion	NOUN
ftr-386	121	11	resulted	result	VERB
ftr-386	121	12	in	in	ADP
ftr-386	121	13	automatic	automatic	ADJ
ftr-386	121	14	gross	gross	ADJ
ftr-386	121	15	income	income	NOUN
ftr-386	121	16	inclusion	inclusion	NOUN
ftr-386	121	17	.	.	PUNCT
ftr-386	122	1	however	however	ADV
ftr-386	122	2	,	,	PUNCT
ftr-386	122	3	congress	congress	PROPN
ftr-386	122	4	creates	create	VERB
ftr-386	122	5	law	law	NOUN
ftr-386	122	6	through	through	ADP
ftr-386	122	7	legislation,20	legislation,20	NOUN
ftr-386	122	8	not	not	PART
ftr-386	122	9	by	by	ADP
ftr-386	122	10	way	way	NOUN
ftr-386	122	11	of	of	ADP
ftr-386	122	12	assumptions	assumption	NOUN
ftr-386	122	13	,	,	PUNCT
ftr-386	122	14	understandings	understanding	NOUN
ftr-386	122	15	of	of	ADP
ftr-386	122	16	existing	exist	VERB
ftr-386	122	17	law	law	NOUN
ftr-386	122	18	,	,	PUNCT
ftr-386	122	19	and	and	CCONJ
ftr-386	122	20	statements	statement	NOUN
ftr-386	122	21	in	in	ADP
ftr-386	122	22	374	374	NUM
ftr-386	122	23	florida	florida	PROPN
ftr-386	122	24	tax	tax	NOUN
ftr-386	122	25	review	review	NOUN
ftr-386	122	26	[	[	X
ftr-386	122	27	vol.8:4	vol.8:4	NOUN
ftr-386	122	28	21	21	NUM
ftr-386	122	29	.	.	PUNCT
ftr-386	123	1	examples	example	NOUN
ftr-386	123	2	of	of	ADP
ftr-386	123	3	erroneous	erroneous	ADJ
ftr-386	123	4	congressional	congressional	ADJ
ftr-386	123	5	assumptions	assumption	NOUN
ftr-386	123	6	are	be	AUX
ftr-386	123	7	found	find	VERB
ftr-386	123	8	in	in	ADP
ftr-386	123	9	irc	irc	PROPN
ftr-386	123	10	§	§	PROPN
ftr-386	123	11	§	§	PROPN
ftr-386	123	12	195(c)(1)(b	195(c)(1)(b	PROPN
ftr-386	123	13	)	)	PUNCT
ftr-386	123	14	(	(	PUNCT
ftr-386	123	15	assumption	assumption	NOUN
ftr-386	123	16	as	as	ADP
ftr-386	123	17	to	to	ADP
ftr-386	123	18	what	what	PRON
ftr-386	123	19	is	be	AUX
ftr-386	123	20	an	an	DET
ftr-386	123	21	“	"	PUNCT
ftr-386	123	22	expense	expense	NOUN
ftr-386	123	23	”	"	PUNCT
ftr-386	123	24	)	)	PUNCT
ftr-386	123	25	and	and	CCONJ
ftr-386	123	26	274(b	274(b	PROPN
ftr-386	123	27	)	)	PUNCT
ftr-386	123	28	(	(	PUNCT
ftr-386	123	29	assumption	assumption	NOUN
ftr-386	123	30	as	as	ADP
ftr-386	123	31	to	to	ADP
ftr-386	123	32	what	what	PRON
ftr-386	123	33	is	be	AUX
ftr-386	123	34	“	"	PUNCT
ftr-386	123	35	gift	gift	NOUN
ftr-386	123	36	”	"	PUNCT
ftr-386	123	37	)	)	PUNCT
ftr-386	123	38	.	.	PUNCT
ftr-386	124	1	22	22	NUM
ftr-386	124	2	.	.	PUNCT
ftr-386	125	1	holding	hold	VERB
ftr-386	125	2	that	that	SCONJ
ftr-386	125	3	an	an	DET
ftr-386	125	4	exclusion	exclusion	NOUN
ftr-386	125	5	does	do	AUX
ftr-386	125	6	n’t	not	PART
ftr-386	125	7	go	go	VERB
ftr-386	125	8	far	far	ADV
ftr-386	125	9	enough	enough	ADJ
ftr-386	125	10	smacks	smack	NOUN
ftr-386	125	11	of	of	ADP
ftr-386	125	12	judicial	judicial	ADJ
ftr-386	125	13	legislation	legislation	NOUN
ftr-386	125	14	.	.	PUNCT
ftr-386	126	1	it	it	PRON
ftr-386	126	2	might	might	AUX
ftr-386	126	3	be	be	AUX
ftr-386	126	4	said	say	VERB
ftr-386	126	5	that	that	SCONJ
ftr-386	126	6	the	the	DET
ftr-386	126	7	murphy	murphy	PROPN
ftr-386	126	8	panel	panel	NOUN
ftr-386	126	9	decision	decision	NOUN
ftr-386	126	10	goes	go	VERB
ftr-386	126	11	beyond	beyond	ADP
ftr-386	126	12	merely	merely	ADV
ftr-386	126	13	striking	strike	VERB
ftr-386	126	14	of	of	ADP
ftr-386	126	15	the	the	DET
ftr-386	126	16	word	word	NOUN
ftr-386	126	17	“	"	PUNCT
ftr-386	126	18	physical	physical	ADJ
ftr-386	126	19	”	"	PUNCT
ftr-386	126	20	from	from	ADP
ftr-386	126	21	the	the	DET
ftr-386	126	22	statutory	statutory	ADJ
ftr-386	126	23	exclusion	exclusion	NOUN
ftr-386	126	24	provided	provide	VERB
ftr-386	126	25	by	by	ADP
ftr-386	126	26	irc	irc	PROPN
ftr-386	126	27	§	§	PROPN
ftr-386	126	28	104(a)(2	104(a)(2	NUM
ftr-386	126	29	)	)	PUNCT
ftr-386	126	30	,	,	PUNCT
ftr-386	126	31	because	because	SCONJ
ftr-386	126	32	it	it	PRON
ftr-386	126	33	also	also	ADV
ftr-386	126	34	states	state	VERB
ftr-386	126	35	(	(	PUNCT
ftr-386	126	36	460	460	NUM
ftr-386	126	37	f.3d	f.3d	NUM
ftr-386	126	38	at	at	ADP
ftr-386	126	39	91	91	NUM
ftr-386	126	40	,	,	PUNCT
ftr-386	126	41	92	92	NUM
ftr-386	126	42	)	)	PUNCT
ftr-386	126	43	that	that	PRON
ftr-386	126	44	damages	damage	NOUN
ftr-386	126	45	(	(	PUNCT
ftr-386	126	46	from	from	ADP
ftr-386	126	47	non	non	ADJ
ftr-386	126	48	-	-	ADJ
ftr-386	126	49	physical	physical	ADJ
ftr-386	126	50	injuries	injury	NOUN
ftr-386	126	51	)	)	PUNCT
ftr-386	126	52	relating	relate	VERB
ftr-386	126	53	to	to	ADP
ftr-386	126	54	lost	lose	VERB
ftr-386	126	55	wages	wage	NOUN
ftr-386	126	56	or	or	CCONJ
ftr-386	126	57	earnings	earning	NOUN
ftr-386	126	58	would	would	AUX
ftr-386	126	59	be	be	AUX
ftr-386	126	60	taxed	tax	VERB
ftr-386	126	61	.	.	PUNCT
ftr-386	127	1	thus	thus	ADV
ftr-386	127	2	,	,	PUNCT
ftr-386	127	3	the	the	DET
ftr-386	127	4	panel	panel	NOUN
ftr-386	127	5	effectively	effectively	ADV
ftr-386	127	6	amended	amend	VERB
ftr-386	127	7	the	the	DET
ftr-386	127	8	statute	statute	NOUN
ftr-386	127	9	to	to	PART
ftr-386	127	10	read	read	VERB
ftr-386	127	11	that	that	SCONJ
ftr-386	127	12	the	the	DET
ftr-386	127	13	exclusion	exclusion	NOUN
ftr-386	127	14	applied	apply	VERB
ftr-386	127	15	to	to	ADP
ftr-386	127	16	damages	damage	NOUN
ftr-386	127	17	for	for	ADP
ftr-386	127	18	“	"	PUNCT
ftr-386	127	19	non	non	ADJ
ftr-386	127	20	-	-	ADJ
ftr-386	127	21	physical	physical	ADJ
ftr-386	127	22	personal	personal	ADJ
ftr-386	127	23	injuries	injury	NOUN
ftr-386	127	24	(	(	PUNCT
ftr-386	127	25	except	except	SCONJ
ftr-386	127	26	for	for	ADP
ftr-386	127	27	damages	damage	NOUN
ftr-386	127	28	related	relate	VERB
ftr-386	127	29	to	to	ADP
ftr-386	127	30	lost	lose	VERB
ftr-386	127	31	wages	wage	NOUN
ftr-386	127	32	or	or	CCONJ
ftr-386	127	33	earnings	earning	NOUN
ftr-386	127	34	)	)	PUNCT
ftr-386	127	35	and	and	CCONJ
ftr-386	127	36	physical	physical	ADJ
ftr-386	127	37	personal	personal	ADJ
ftr-386	127	38	injuries	injury	NOUN
ftr-386	127	39	.	.	PUNCT
ftr-386	127	40	”	"	PUNCT
ftr-386	128	1	23	23	NUM
ftr-386	128	2	.	.	PUNCT
ftr-386	129	1	this	this	DET
ftr-386	129	2	dictum	dictum	NOUN
ftr-386	129	3	is	be	AUX
ftr-386	129	4	discussed	discuss	VERB
ftr-386	129	5	in	in	ADP
ftr-386	129	6	the	the	DET
ftr-386	129	7	text	text	NOUN
ftr-386	129	8	accompanying	accompany	VERB
ftr-386	129	9	notes	note	NOUN
ftr-386	129	10	25	25	NUM
ftr-386	129	11	-	-	SYM
ftr-386	129	12	32	32	NUM
ftr-386	129	13	.	.	PUNCT
ftr-386	130	1	committee	committee	NOUN
ftr-386	130	2	reports	report	VERB
ftr-386	130	3	.	.	PUNCT
ftr-386	131	1	such	such	ADJ
ftr-386	131	2	matters	matter	NOUN
ftr-386	131	3	might	might	AUX
ftr-386	131	4	be	be	AUX
ftr-386	131	5	considered	consider	VERB
ftr-386	131	6	by	by	ADP
ftr-386	131	7	courts	court	NOUN
ftr-386	131	8	or	or	CCONJ
ftr-386	131	9	the21	the21	PROPN
ftr-386	131	10	treasury	treasury	NOUN
ftr-386	131	11	(	(	PUNCT
ftr-386	131	12	in	in	ADP
ftr-386	131	13	promulgating	promulgate	VERB
ftr-386	131	14	regulations	regulation	NOUN
ftr-386	131	15	)	)	PUNCT
ftr-386	131	16	in	in	ADP
ftr-386	131	17	interpreting	interpret	VERB
ftr-386	131	18	statutory	statutory	ADJ
ftr-386	131	19	text	text	NOUN
ftr-386	131	20	or	or	CCONJ
ftr-386	131	21	filling	fill	VERB
ftr-386	131	22	a	a	DET
ftr-386	131	23	gap	gap	NOUN
ftr-386	131	24	in	in	ADP
ftr-386	131	25	the	the	DET
ftr-386	131	26	statutory	statutory	ADJ
ftr-386	131	27	scheme	scheme	NOUN
ftr-386	131	28	.	.	PUNCT
ftr-386	132	1	however	however	ADV
ftr-386	132	2	,	,	PUNCT
ftr-386	132	3	the	the	DET
ftr-386	132	4	assumption	assumption	NOUN
ftr-386	132	5	that	that	SCONJ
ftr-386	132	6	a	a	DET
ftr-386	132	7	non	non	ADJ
ftr-386	132	8	-	-	ADJ
ftr-386	132	9	excluded	exclude	VERB
ftr-386	132	10	item	item	NOUN
ftr-386	132	11	is	be	AUX
ftr-386	132	12	automatically	automatically	ADV
ftr-386	132	13	included	include	VERB
ftr-386	132	14	is	be	AUX
ftr-386	132	15	neither	neither	CCONJ
ftr-386	132	16	an	an	DET
ftr-386	132	17	interpretation	interpretation	NOUN
ftr-386	132	18	of	of	ADP
ftr-386	132	19	the	the	DET
ftr-386	132	20	text	text	NOUN
ftr-386	132	21	of	of	ADP
ftr-386	132	22	section	section	NOUN
ftr-386	132	23	104(a)(2	104(a)(2	NUM
ftr-386	132	24	)	)	PUNCT
ftr-386	132	25	,	,	PUNCT
ftr-386	132	26	nor	nor	CCONJ
ftr-386	132	27	does	do	AUX
ftr-386	132	28	it	it	PRON
ftr-386	132	29	fill	fill	VERB
ftr-386	132	30	any	any	DET
ftr-386	132	31	gap	gap	NOUN
ftr-386	132	32	,	,	PUNCT
ftr-386	132	33	because	because	SCONJ
ftr-386	132	34	any	any	DET
ftr-386	132	35	such	such	ADJ
ftr-386	132	36	gap	gap	NOUN
ftr-386	132	37	as	as	SCONJ
ftr-386	132	38	may	may	AUX
ftr-386	132	39	exist	exist	VERB
ftr-386	132	40	is	be	AUX
ftr-386	132	41	already	already	ADV
ftr-386	132	42	filled	fill	VERB
ftr-386	132	43	by	by	ADP
ftr-386	132	44	section	section	NOUN
ftr-386	132	45	61(a	61(a	NUM
ftr-386	132	46	)	)	PUNCT
ftr-386	132	47	,	,	PUNCT
ftr-386	132	48	which	which	PRON
ftr-386	132	49	specifies	specify	VERB
ftr-386	132	50	what	what	PRON
ftr-386	132	51	is	be	AUX
ftr-386	132	52	included	include	VERB
ftr-386	132	53	in	in	ADP
ftr-386	132	54	gross	gross	ADJ
ftr-386	132	55	income	income	NOUN
ftr-386	132	56	.	.	PUNCT
ftr-386	133	1	section	section	NOUN
ftr-386	133	2	61	61	NUM
ftr-386	133	3	states	state	NOUN
ftr-386	133	4	that	that	SCONJ
ftr-386	133	5	“	"	PUNCT
ftr-386	133	6	except	except	SCONJ
ftr-386	133	7	as	as	ADV
ftr-386	133	8	otherwise	otherwise	ADV
ftr-386	133	9	provided	provide	VERB
ftr-386	133	10	in	in	ADP
ftr-386	133	11	this	this	DET
ftr-386	133	12	subtitle	subtitle	NOUN
ftr-386	133	13	[	[	X
ftr-386	133	14	by	by	ADP
ftr-386	133	15	way	way	NOUN
ftr-386	133	16	of	of	ADP
ftr-386	133	17	statutory	statutory	ADJ
ftr-386	133	18	exclusion	exclusion	NOUN
ftr-386	133	19	]	]	PUNCT
ftr-386	133	20	,	,	PUNCT
ftr-386	133	21	gross	gross	ADJ
ftr-386	133	22	income	income	NOUN
ftr-386	133	23	means	mean	VERB
ftr-386	133	24	all	all	DET
ftr-386	133	25	income	income	NOUN
ftr-386	133	26	from	from	ADP
ftr-386	133	27	whatever	whatever	DET
ftr-386	133	28	source	source	NOUN
ftr-386	133	29	derived	derive	VERB
ftr-386	133	30	,	,	PUNCT
ftr-386	133	31	including	include	VERB
ftr-386	133	32	(	(	PUNCT
ftr-386	133	33	but	but	CCONJ
ftr-386	133	34	not	not	PART
ftr-386	133	35	limited	limit	VERB
ftr-386	133	36	to	to	ADP
ftr-386	133	37	)	)	PUNCT
ftr-386	133	38	the	the	DET
ftr-386	133	39	following	follow	VERB
ftr-386	133	40	items	item	NOUN
ftr-386	133	41	:	:	PUNCT
ftr-386	134	1	[	[	X
ftr-386	134	2	there	there	PRON
ftr-386	134	3	follows	follow	VERB
ftr-386	134	4	a	a	DET
ftr-386	134	5	list	list	NOUN
ftr-386	134	6	of	of	ADP
ftr-386	134	7	enumerated	enumerate	VERB
ftr-386	134	8	items	item	NOUN
ftr-386	134	9	,	,	PUNCT
ftr-386	134	10	such	such	ADJ
ftr-386	134	11	as	as	ADP
ftr-386	134	12	compensation	compensation	NOUN
ftr-386	134	13	for	for	ADP
ftr-386	134	14	services	service	NOUN
ftr-386	134	15	,	,	PUNCT
ftr-386	134	16	gains	gain	NOUN
ftr-386	134	17	from	from	ADP
ftr-386	134	18	property	property	NOUN
ftr-386	134	19	transactions	transaction	NOUN
ftr-386	134	20	,	,	PUNCT
ftr-386	134	21	interest	interest	NOUN
ftr-386	134	22	,	,	PUNCT
ftr-386	134	23	dividends	dividend	NOUN
ftr-386	134	24	,	,	PUNCT
ftr-386	134	25	and	and	CCONJ
ftr-386	134	26	so	so	ADV
ftr-386	134	27	on	on	ADV
ftr-386	134	28	]	]	PUNCT
ftr-386	134	29	.	.	PUNCT
ftr-386	134	30	”	"	PUNCT
ftr-386	135	1	note	note	VERB
ftr-386	135	2	that	that	SCONJ
ftr-386	135	3	the	the	DET
ftr-386	135	4	lead	lead	NOUN
ftr-386	135	5	-	-	PUNCT
ftr-386	135	6	in	in	ADP
ftr-386	135	7	clause	clause	NOUN
ftr-386	135	8	to	to	PART
ftr-386	135	9	section	section	NOUN
ftr-386	135	10	61(a	61(a	NUM
ftr-386	135	11	)	)	PUNCT
ftr-386	135	12	itself	itself	PRON
ftr-386	135	13	picks	pick	VERB
ftr-386	135	14	up	up	ADP
ftr-386	135	15	where	where	SCONJ
ftr-386	135	16	the	the	DET
ftr-386	135	17	statutory	statutory	ADJ
ftr-386	135	18	exclusions	exclusion	NOUN
ftr-386	135	19	leave	leave	VERB
ftr-386	135	20	off	off	ADP
ftr-386	135	21	.	.	PUNCT
ftr-386	136	1	thus	thus	ADV
ftr-386	136	2	,	,	PUNCT
ftr-386	136	3	it	it	PRON
ftr-386	136	4	was	be	AUX
ftr-386	136	5	error	error	NOUN
ftr-386	136	6	to	to	PART
ftr-386	136	7	hold	hold	VERB
ftr-386	136	8	that	that	DET
ftr-386	136	9	section	section	NOUN
ftr-386	136	10	104(a)(2	104(a)(2	NOUN
ftr-386	136	11	)	)	PUNCT
ftr-386	136	12	was	be	AUX
ftr-386	136	13	unconstitutional	unconstitutional	ADJ
ftr-386	136	14	,	,	PUNCT
ftr-386	136	15	because	because	SCONJ
ftr-386	136	16	the	the	DET
ftr-386	136	17	nonapplicability	nonapplicability	NOUN
ftr-386	136	18	of	of	ADP
ftr-386	136	19	that	that	DET
ftr-386	136	20	exclusionary	exclusionary	ADJ
ftr-386	136	21	rule	rule	NOUN
ftr-386	136	22	must	must	AUX
ftr-386	136	23	lead	lead	VERB
ftr-386	136	24	to	to	ADP
ftr-386	136	25	consideration	consideration	NOUN
ftr-386	136	26	of	of	ADP
ftr-386	136	27	the	the	DET
ftr-386	136	28	issue	issue	NOUN
ftr-386	136	29	of	of	ADP
ftr-386	136	30	whether	whether	SCONJ
ftr-386	136	31	the	the	DET
ftr-386	136	32	recoveries	recovery	NOUN
ftr-386	136	33	in	in	ADP
ftr-386	136	34	question	question	NOUN
ftr-386	136	35	were	be	AUX
ftr-386	136	36	gross	gross	ADJ
ftr-386	136	37	income	income	NOUN
ftr-386	136	38	under	under	ADP
ftr-386	136	39	section	section	NOUN
ftr-386	136	40	61(a	61(a	NUM
ftr-386	136	41	)	)	PUNCT
ftr-386	136	42	.	.	PUNCT
ftr-386	137	1	if	if	SCONJ
ftr-386	137	2	section	section	NOUN
ftr-386	137	3	61	61	NUM
ftr-386	137	4	did	do	AUX
ftr-386	137	5	not	not	PART
ftr-386	137	6	purport	purport	VERB
ftr-386	137	7	to	to	PART
ftr-386	137	8	include	include	VERB
ftr-386	137	9	the	the	DET
ftr-386	137	10	item	item	NOUN
ftr-386	137	11	in	in	ADP
ftr-386	137	12	question	question	NOUN
ftr-386	137	13	,	,	PUNCT
ftr-386	137	14	then	then	ADV
ftr-386	137	15	there	there	PRON
ftr-386	137	16	could	could	AUX
ftr-386	137	17	be	be	AUX
ftr-386	137	18	no	no	DET
ftr-386	137	19	unconstitutional	unconstitutional	ADJ
ftr-386	137	20	tax	tax	NOUN
ftr-386	137	21	.	.	PUNCT
ftr-386	138	1	since	since	SCONJ
ftr-386	138	2	none	none	NOUN
ftr-386	138	3	of	of	ADP
ftr-386	138	4	the	the	DET
ftr-386	138	5	enumerated	enumerate	VERB
ftr-386	138	6	items	item	NOUN
ftr-386	138	7	in22	in22	PROPN
ftr-386	138	8	section	section	NOUN
ftr-386	138	9	61(a	61(a	NUM
ftr-386	138	10	)	)	PUNCT
ftr-386	138	11	refer	refer	VERB
ftr-386	138	12	explicitly	explicitly	ADV
ftr-386	138	13	or	or	CCONJ
ftr-386	138	14	implicitly	implicitly	ADV
ftr-386	138	15	to	to	ADP
ftr-386	138	16	recoveries	recovery	NOUN
ftr-386	138	17	of	of	ADP
ftr-386	138	18	damages	damage	NOUN
ftr-386	138	19	,	,	PUNCT
ftr-386	138	20	the	the	DET
ftr-386	138	21	controlling	control	VERB
ftr-386	138	22	language	language	NOUN
ftr-386	138	23	with	with	ADP
ftr-386	138	24	respect	respect	NOUN
ftr-386	138	25	to	to	ADP
ftr-386	138	26	the	the	DET
ftr-386	138	27	murphy	murphy	NOUN
ftr-386	138	28	facts	fact	NOUN
ftr-386	138	29	is	be	AUX
ftr-386	138	30	“	"	PUNCT
ftr-386	138	31	all	all	DET
ftr-386	138	32	income	income	NOUN
ftr-386	138	33	from	from	ADP
ftr-386	138	34	whatever	whatever	DET
ftr-386	138	35	source	source	NOUN
ftr-386	138	36	derived	derive	VERB
ftr-386	138	37	,	,	PUNCT
ftr-386	138	38	”	"	PUNCT
ftr-386	138	39	which	which	PRON
ftr-386	138	40	is	be	AUX
ftr-386	138	41	commonly	commonly	ADV
ftr-386	138	42	referred	refer	VERB
ftr-386	138	43	to	to	ADP
ftr-386	138	44	as	as	ADP
ftr-386	138	45	the	the	DET
ftr-386	138	46	“	"	PUNCT
ftr-386	138	47	catch	catch	VERB
ftr-386	138	48	-	-	PUNCT
ftr-386	138	49	all	all	DET
ftr-386	138	50	clause	clause	NOUN
ftr-386	138	51	.	.	PUNCT
ftr-386	138	52	”	"	PUNCT
ftr-386	139	1	at	at	ADP
ftr-386	139	2	this	this	DET
ftr-386	139	3	point	point	NOUN
ftr-386	139	4	the	the	DET
ftr-386	139	5	relevance	relevance	NOUN
ftr-386	139	6	of	of	ADP
ftr-386	139	7	the	the	DET
ftr-386	139	8	constitution	constitution	NOUN
ftr-386	139	9	to	to	ADP
ftr-386	139	10	murphy	murphy	PROPN
ftr-386	139	11	comes	come	VERB
ftr-386	139	12	into	into	ADP
ftr-386	139	13	focus	focus	NOUN
ftr-386	139	14	:	:	PUNCT
ftr-386	139	15	“	"	PUNCT
ftr-386	139	16	income	income	NOUN
ftr-386	139	17	”	"	PUNCT
ftr-386	139	18	in	in	ADP
ftr-386	139	19	the	the	DET
ftr-386	139	20	catch	catch	NOUN
ftr-386	139	21	-	-	PUNCT
ftr-386	139	22	all	all	DET
ftr-386	139	23	clause	clause	NOUN
ftr-386	139	24	is	be	AUX
ftr-386	139	25	the	the	DET
ftr-386	139	26	same	same	ADJ
ftr-386	139	27	as	as	ADP
ftr-386	139	28	“	"	PUNCT
ftr-386	139	29	income	income	NOUN
ftr-386	139	30	”	"	PUNCT
ftr-386	139	31	in	in	ADP
ftr-386	139	32	the	the	DET
ftr-386	139	33	16th	16th	ADJ
ftr-386	139	34	amendment	amendment	NOUN
ftr-386	139	35	.	.	PUNCT
ftr-386	140	1	this	this	DET
ftr-386	140	2	position	position	NOUN
ftr-386	140	3	derives	derive	VERB
ftr-386	140	4	support	support	NOUN
ftr-386	140	5	from	from	ADP
ftr-386	140	6	the	the	DET
ftr-386	140	7	fact	fact	NOUN
ftr-386	140	8	that	that	SCONJ
ftr-386	140	9	the	the	DET
ftr-386	140	10	catch	catch	VERB
ftr-386	140	11	-	-	PUNCT
ftr-386	140	12	all	all	DET
ftr-386	140	13	clause	clause	NOUN
ftr-386	140	14	language	language	NOUN
ftr-386	140	15	(	(	PUNCT
ftr-386	140	16	“	"	PUNCT
ftr-386	140	17	all	all	DET
ftr-386	140	18	income	income	NOUN
ftr-386	140	19	from	from	ADP
ftr-386	140	20	whatever	whatever	DET
ftr-386	140	21	source	source	NOUN
ftr-386	140	22	derived	derive	VERB
ftr-386	140	23	”	"	PUNCT
ftr-386	140	24	)	)	PUNCT
ftr-386	140	25	tracks	track	VERB
ftr-386	140	26	the	the	DET
ftr-386	140	27	16th	16th	ADJ
ftr-386	140	28	amendment	amendment	NOUN
ftr-386	140	29	language	language	NOUN
ftr-386	140	30	(	(	PUNCT
ftr-386	140	31	“	"	PUNCT
ftr-386	140	32	incomes	income	NOUN
ftr-386	140	33	,	,	PUNCT
ftr-386	140	34	from	from	ADP
ftr-386	140	35	whatever	whatever	DET
ftr-386	140	36	source	source	NOUN
ftr-386	140	37	derived	derive	VERB
ftr-386	140	38	”	"	PUNCT
ftr-386	140	39	)	)	PUNCT
ftr-386	140	40	.	.	PUNCT
ftr-386	141	1	further	further	ADJ
ftr-386	141	2	support	support	NOUN
ftr-386	141	3	is	be	AUX
ftr-386	141	4	lent	lend	VERB
ftr-386	141	5	by	by	ADP
ftr-386	141	6	an	an	DET
ftr-386	141	7	oft	oft	ADV
ftr-386	141	8	-	-	PUNCT
ftr-386	141	9	repeated	repeat	VERB
ftr-386	141	10	supreme	supreme	PROPN
ftr-386	141	11	court	court	PROPN
ftr-386	141	12	dictum	dictum	NOUN
ftr-386	141	13	to	to	ADP
ftr-386	141	14	the	the	DET
ftr-386	141	15	effect	effect	NOUN
ftr-386	141	16	that	that	PRON
ftr-386	141	17	section	section	NOUN
ftr-386	141	18	61	61	NUM
ftr-386	141	19	represents	represent	VERB
ftr-386	141	20	the	the	DET
ftr-386	141	21	“	"	PUNCT
ftr-386	141	22	full	full	ADJ
ftr-386	141	23	measure	measure	NOUN
ftr-386	141	24	of	of	ADP
ftr-386	141	25	the	the	DET
ftr-386	141	26	taxing	tax	VERB
ftr-386	141	27	power	power	NOUN
ftr-386	141	28	[	[	X
ftr-386	141	29	of	of	ADP
ftr-386	141	30	congress].”23	congress].”23	NOUN
ftr-386	141	31	thus	thus	ADV
ftr-386	141	32	,	,	PUNCT
ftr-386	141	33	the	the	DET
ftr-386	141	34	relevant	relevant	ADJ
ftr-386	141	35	exercise	exercise	NOUN
ftr-386	141	36	is	be	AUX
ftr-386	141	37	that	that	PRON
ftr-386	141	38	of	of	ADP
ftr-386	141	39	defining	define	VERB
ftr-386	141	40	a	a	DET
ftr-386	141	41	statutory	statutory	ADJ
ftr-386	141	42	term	term	NOUN
ftr-386	141	43	with	with	ADP
ftr-386	141	44	reference	reference	NOUN
ftr-386	141	45	to	to	ADP
ftr-386	141	46	the	the	DET
ftr-386	141	47	16th	16th	ADJ
ftr-386	141	48	amendment	amendment	NOUN
ftr-386	141	49	,	,	PUNCT
ftr-386	141	50	and	and	CCONJ
ftr-386	141	51	not	not	PART
ftr-386	141	52	of	of	ADP
ftr-386	141	53	holding	hold	VERB
ftr-386	141	54	that	that	DET
ftr-386	141	55	section	section	NOUN
ftr-386	141	56	61	61	NUM
ftr-386	141	57	(	(	PUNCT
ftr-386	141	58	as	as	SCONJ
ftr-386	141	59	applied	apply	VERB
ftr-386	141	60	)	)	PUNCT
ftr-386	141	61	is	be	AUX
ftr-386	141	62	unconstitutional	unconstitutional	ADJ
ftr-386	141	63	,	,	PUNCT
ftr-386	141	64	much	much	ADV
ftr-386	141	65	less	less	ADJ
ftr-386	141	66	that	that	SCONJ
ftr-386	141	67	section	section	NOUN
ftr-386	141	68	104(a)(2	104(a)(2	NUM
ftr-386	141	69	)	)	PUNCT
ftr-386	141	70	is	be	AUX
ftr-386	141	71	constitutionally	constitutionally	ADV
ftr-386	141	72	defective	defective	ADJ
ftr-386	141	73	.	.	PUNCT
ftr-386	142	1	2007	2007	NUM
ftr-386	142	2	murphy	murphy	PROPN
ftr-386	142	3	and	and	CCONJ
ftr-386	142	4	the	the	DET
ftr-386	142	5	sixteenth	sixteenth	ADJ
ftr-386	142	6	amendment	amendment	NOUN
ftr-386	142	7	375	375	NUM
ftr-386	142	8	22	22	NUM
ftr-386	142	9	.	.	PUNCT
ftr-386	143	1	several	several	ADJ
ftr-386	143	2	supreme	supreme	PROPN
ftr-386	143	3	court	court	PROPN
ftr-386	143	4	cases	case	NOUN
ftr-386	143	5	holding	hold	VERB
ftr-386	143	6	irc	irc	PROPN
ftr-386	143	7	§	§	PROPN
ftr-386	143	8	104(a)(2	104(a)(2	NUM
ftr-386	143	9	)	)	PUNCT
ftr-386	143	10	to	to	PART
ftr-386	143	11	be	be	AUX
ftr-386	143	12	inapplicable	inapplicable	ADJ
ftr-386	143	13	resulted	result	VERB
ftr-386	143	14	in	in	ADP
ftr-386	143	15	inclusion	inclusion	NOUN
ftr-386	143	16	,	,	PUNCT
ftr-386	143	17	but	but	CCONJ
ftr-386	143	18	in	in	ADP
ftr-386	143	19	all	all	PRON
ftr-386	143	20	of	of	ADP
ftr-386	143	21	these	these	DET
ftr-386	143	22	cases	case	NOUN
ftr-386	143	23	inclusion	inclusion	NOUN
ftr-386	143	24	(	(	PUNCT
ftr-386	143	25	the	the	DET
ftr-386	143	26	issue	issue	NOUN
ftr-386	143	27	posed	pose	VERB
ftr-386	143	28	in	in	ADP
ftr-386	143	29	murphy	murphy	PROPN
ftr-386	143	30	)	)	PUNCT
ftr-386	143	31	was	be	AUX
ftr-386	143	32	simply	simply	ADV
ftr-386	143	33	assumed	assume	VERB
ftr-386	143	34	(	(	PUNCT
ftr-386	143	35	and	and	CCONJ
ftr-386	143	36	conceded	concede	VERB
ftr-386	143	37	by	by	ADP
ftr-386	143	38	the	the	DET
ftr-386	143	39	taxpayer	taxpayer	NOUN
ftr-386	143	40	)	)	PUNCT
ftr-386	143	41	.	.	PUNCT
ftr-386	144	1	see	see	VERB
ftr-386	144	2	united	united	PROPN
ftr-386	144	3	states	states	PROPN
ftr-386	144	4	v.	v.	ADP
ftr-386	144	5	burke	burke	PROPN
ftr-386	144	6	,	,	PUNCT
ftr-386	144	7	504	504	NUM
ftr-386	144	8	u.s	u.s	PROPN
ftr-386	144	9	.	.	PROPN
ftr-386	144	10	229	229	NUM
ftr-386	144	11	,	,	PUNCT
ftr-386	144	12	233	233	NUM
ftr-386	144	13	(	(	PUNCT
ftr-386	144	14	1992	1992	NUM
ftr-386	144	15	)	)	PUNCT
ftr-386	144	16	;	;	PUNCT
ftr-386	144	17	comm’r	comm’r	ADP
ftr-386	144	18	v.	v.	ADP
ftr-386	144	19	schleier	schleier	NOUN
ftr-386	144	20	,	,	PUNCT
ftr-386	144	21	515	515	NUM
ftr-386	144	22	u.s	u.s	PROPN
ftr-386	144	23	.	.	PROPN
ftr-386	144	24	323	323	NUM
ftr-386	144	25	(	(	PUNCT
ftr-386	144	26	1995	1995	NUM
ftr-386	144	27	)	)	PUNCT
ftr-386	144	28	;	;	PUNCT
ftr-386	144	29	comm’r	comm’r	NOUN
ftr-386	144	30	v.	v.	ADP
ftr-386	144	31	o’gilvie	o’gilvie	PROPN
ftr-386	144	32	,	,	PUNCT
ftr-386	144	33	519	519	NUM
ftr-386	144	34	u.s	u.s	PROPN
ftr-386	144	35	.	.	PROPN
ftr-386	144	36	79	79	NUM
ftr-386	144	37	(	(	PUNCT
ftr-386	144	38	1996	1996	NUM
ftr-386	144	39	)	)	PUNCT
ftr-386	144	40	.	.	PUNCT
ftr-386	145	1	23	23	NUM
ftr-386	145	2	.	.	PUNCT
ftr-386	146	1	see	see	VERB
ftr-386	146	2	martin	martin	PROPN
ftr-386	146	3	v.	v.	ADP
ftr-386	146	4	hunter	hunter	PROPN
ftr-386	146	5	’s	’s	PART
ftr-386	146	6	lessee	lessee	NOUN
ftr-386	146	7	,	,	PUNCT
ftr-386	146	8	1	1	NUM
ftr-386	146	9	wheat	wheat	NOUN
ftr-386	146	10	.	.	PUNCT
ftr-386	147	1	(	(	PUNCT
ftr-386	147	2	14	14	NUM
ftr-386	147	3	u.s	u.s	PROPN
ftr-386	147	4	.	.	PROPN
ftr-386	147	5	)	)	PUNCT
ftr-386	147	6	304	304	NUM
ftr-386	147	7	,	,	PUNCT
ftr-386	147	8	326	326	NUM
ftr-386	147	9	-	-	SYM
ftr-386	147	10	27	27	NUM
ftr-386	147	11	(	(	PUNCT
ftr-386	147	12	1816	1816	NUM
ftr-386	147	13	)	)	PUNCT
ftr-386	147	14	(	(	PUNCT
ftr-386	147	15	story	story	NOUN
ftr-386	147	16	,	,	PUNCT
ftr-386	147	17	j.	j.	PROPN
ftr-386	147	18	):	):	PUNCT
ftr-386	148	1	[	[	X
ftr-386	148	2	w]here	w]here	NOUN
ftr-386	148	3	a	a	DET
ftr-386	148	4	power	power	NOUN
ftr-386	148	5	is	be	AUX
ftr-386	148	6	expressly	expressly	ADV
ftr-386	148	7	given	give	VERB
ftr-386	148	8	[	[	PUNCT
ftr-386	148	9	by	by	ADP
ftr-386	148	10	the	the	DET
ftr-386	148	11	constitution	constitution	NOUN
ftr-386	148	12	]	]	PUNCT
ftr-386	148	13	in	in	ADP
ftr-386	148	14	general	general	ADJ
ftr-386	148	15	terms	term	NOUN
ftr-386	148	16	,	,	PUNCT
ftr-386	148	17	it	it	PRON
ftr-386	148	18	is	be	AUX
ftr-386	148	19	not	not	PART
ftr-386	148	20	to	to	PART
ftr-386	148	21	be	be	AUX
ftr-386	148	22	restrained	restrain	VERB
ftr-386	148	23	to	to	ADP
ftr-386	148	24	particular	particular	ADJ
ftr-386	148	25	cases	case	NOUN
ftr-386	148	26	.	.	PUNCT
ftr-386	148	27	...	...	PUNCT
ftr-386	149	1	the	the	DET
ftr-386	149	2	instrument	instrument	NOUN
ftr-386	149	3	was	be	AUX
ftr-386	149	4	not	not	PART
ftr-386	149	5	intended	intend	VERB
ftr-386	149	6	to	to	PART
ftr-386	149	7	provide	provide	VERB
ftr-386	149	8	merely	merely	ADV
ftr-386	149	9	for	for	ADP
ftr-386	149	10	the	the	DET
ftr-386	149	11	exigencies	exigency	NOUN
ftr-386	149	12	of	of	ADP
ftr-386	149	13	a	a	DET
ftr-386	149	14	few	few	ADJ
ftr-386	149	15	years	year	NOUN
ftr-386	149	16	,	,	PUNCT
ftr-386	149	17	but	but	CCONJ
ftr-386	149	18	was	be	AUX
ftr-386	149	19	to	to	PART
ftr-386	149	20	endure	endure	VERB
ftr-386	149	21	through	through	ADP
ftr-386	149	22	a	a	DET
ftr-386	149	23	long	long	ADJ
ftr-386	149	24	lapse	lapse	NOUN
ftr-386	149	25	of	of	ADP
ftr-386	149	26	ages	age	NOUN
ftr-386	149	27	...	...	PUNCT
ftr-386	149	28	.	.	PUNCT
ftr-386	150	1	it	it	PRON
ftr-386	150	2	could	could	AUX
ftr-386	150	3	not	not	PART
ftr-386	150	4	be	be	AUX
ftr-386	150	5	foreseen	foresee	VERB
ftr-386	150	6	what	what	PRON
ftr-386	150	7	new	new	ADJ
ftr-386	150	8	changes	change	NOUN
ftr-386	150	9	and	and	CCONJ
ftr-386	150	10	modifications	modification	NOUN
ftr-386	150	11	of	of	ADP
ftr-386	150	12	power	power	NOUN
ftr-386	150	13	might	might	AUX
ftr-386	150	14	be	be	AUX
ftr-386	150	15	indispensable	indispensable	ADJ
ftr-386	150	16	to	to	PART
ftr-386	150	17	effectuate	effectuate	VERB
ftr-386	150	18	the	the	DET
ftr-386	150	19	general	general	ADJ
ftr-386	150	20	objects	object	NOUN
ftr-386	150	21	of	of	ADP
ftr-386	150	22	the	the	DET
ftr-386	150	23	charter	charter	NOUN
ftr-386	150	24	;	;	PUNCT
ftr-386	150	25	and	and	CCONJ
ftr-386	150	26	restrictions	restriction	NOUN
ftr-386	150	27	and	and	CCONJ
ftr-386	150	28	specifications	specification	NOUN
ftr-386	150	29	,	,	PUNCT
ftr-386	150	30	which	which	PRON
ftr-386	150	31	,	,	PUNCT
ftr-386	150	32	at	at	ADP
ftr-386	150	33	the	the	DET
ftr-386	150	34	present	present	NOUN
ftr-386	150	35	,	,	PUNCT
ftr-386	150	36	might	might	AUX
ftr-386	150	37	seem	seem	VERB
ftr-386	150	38	salutary	salutary	ADJ
ftr-386	150	39	,	,	PUNCT
ftr-386	150	40	might	might	AUX
ftr-386	150	41	,	,	PUNCT
ftr-386	150	42	in	in	ADP
ftr-386	150	43	the	the	DET
ftr-386	150	44	end	end	NOUN
ftr-386	150	45	,	,	PUNCT
ftr-386	150	46	prove	prove	VERB
ftr-386	150	47	the	the	DET
ftr-386	150	48	overthrow	overthrow	NOUN
ftr-386	150	49	of	of	ADP
ftr-386	150	50	the	the	DET
ftr-386	150	51	system	system	NOUN
ftr-386	150	52	itself	itself	PRON
ftr-386	150	53	.	.	PUNCT
ftr-386	151	1	hence	hence	ADV
ftr-386	151	2	its	its	PRON
ftr-386	151	3	powers	power	NOUN
ftr-386	151	4	are	be	AUX
ftr-386	151	5	expressed	express	VERB
ftr-386	151	6	in	in	ADP
ftr-386	151	7	general	general	ADJ
ftr-386	151	8	terms	term	NOUN
ftr-386	151	9	,	,	PUNCT
ftr-386	151	10	leaving	leave	VERB
ftr-386	151	11	to	to	ADP
ftr-386	151	12	the	the	DET
ftr-386	151	13	legislature	legislature	NOUN
ftr-386	151	14	,	,	PUNCT
ftr-386	151	15	from	from	ADP
ftr-386	151	16	time	time	NOUN
ftr-386	151	17	to	to	ADP
ftr-386	151	18	time	time	NOUN
ftr-386	151	19	,	,	PUNCT
ftr-386	151	20	to	to	PART
ftr-386	151	21	adopt	adopt	VERB
ftr-386	151	22	its	its	PRON
ftr-386	151	23	own	own	ADJ
ftr-386	151	24	means	mean	NOUN
ftr-386	151	25	to	to	PART
ftr-386	151	26	effectuate	effectuate	VERB
ftr-386	151	27	legitimate	legitimate	ADJ
ftr-386	151	28	objects	object	NOUN
ftr-386	151	29	,	,	PUNCT
ftr-386	151	30	and	and	CCONJ
ftr-386	151	31	to	to	ADP
ftr-386	151	32	mold	mold	NOUN
ftr-386	151	33	and	and	CCONJ
ftr-386	151	34	model	model	VERB
ftr-386	151	35	the	the	DET
ftr-386	151	36	exercise	exercise	NOUN
ftr-386	151	37	of	of	ADP
ftr-386	151	38	its	its	PRON
ftr-386	151	39	powers	power	NOUN
ftr-386	151	40	,	,	PUNCT
ftr-386	151	41	as	as	ADP
ftr-386	151	42	its	its	PRON
ftr-386	151	43	own	own	ADJ
ftr-386	151	44	wisdom	wisdom	NOUN
ftr-386	151	45	,	,	PUNCT
ftr-386	151	46	and	and	CCONJ
ftr-386	151	47	the	the	DET
ftr-386	151	48	public	public	ADJ
ftr-386	151	49	interests	interest	NOUN
ftr-386	151	50	,	,	PUNCT
ftr-386	151	51	should	should	AUX
ftr-386	151	52	require	require	VERB
ftr-386	151	53	.	.	PUNCT
ftr-386	152	1	whether	whether	SCONJ
ftr-386	152	2	the	the	DET
ftr-386	152	3	murphy	murphy	PROPN
ftr-386	152	4	panel	panel	NOUN
ftr-386	152	5	correctly	correctly	ADV
ftr-386	152	6	held	hold	VERB
ftr-386	152	7	that	that	SCONJ
ftr-386	152	8	emotional	emotional	ADJ
ftr-386	152	9	distress	distress	NOUN
ftr-386	152	10	damages	damage	NOUN
ftr-386	152	11	were	be	AUX
ftr-386	152	12	not	not	PART
ftr-386	152	13	income	income	NOUN
ftr-386	152	14	under	under	ADP
ftr-386	152	15	the	the	DET
ftr-386	152	16	catch	catch	NOUN
ftr-386	152	17	-	-	PUNCT
ftr-386	152	18	all	all	DET
ftr-386	152	19	clause	clause	NOUN
ftr-386	152	20	as	as	SCONJ
ftr-386	152	21	viewed	view	VERB
ftr-386	152	22	through	through	ADP
ftr-386	152	23	the	the	DET
ftr-386	152	24	lens	lens	NOUN
ftr-386	152	25	of	of	ADP
ftr-386	152	26	the	the	DET
ftr-386	152	27	16th	16th	ADJ
ftr-386	152	28	amendment	amendment	NOUN
ftr-386	152	29	is	be	AUX
ftr-386	152	30	a	a	DET
ftr-386	152	31	different	different	ADJ
ftr-386	152	32	issue	issue	NOUN
ftr-386	152	33	,	,	PUNCT
ftr-386	152	34	taken	take	VERB
ftr-386	152	35	up	up	ADP
ftr-386	152	36	later	later	ADV
ftr-386	152	37	in	in	ADP
ftr-386	152	38	part	part	PROPN
ftr-386	152	39	iii	iii	NOUN
ftr-386	152	40	.	.	PUNCT
ftr-386	153	1	the	the	DET
ftr-386	153	2	question	question	NOUN
ftr-386	153	3	considered	consider	VERB
ftr-386	153	4	here	here	ADV
ftr-386	153	5	is	be	AUX
ftr-386	153	6	whether	whether	SCONJ
ftr-386	153	7	the	the	DET
ftr-386	153	8	murphy	murphy	PROPN
ftr-386	153	9	panel	panel	NOUN
ftr-386	153	10	,	,	PUNCT
ftr-386	153	11	after	after	ADP
ftr-386	153	12	having	having	AUX
ftr-386	153	13	held	hold	VERB
ftr-386	153	14	(	(	PUNCT
ftr-386	153	15	erroneously	erroneously	ADV
ftr-386	153	16	,	,	PUNCT
ftr-386	153	17	in	in	ADP
ftr-386	153	18	my	my	PRON
ftr-386	153	19	view	view	NOUN
ftr-386	153	20	)	)	PUNCT
ftr-386	153	21	that	that	SCONJ
ftr-386	153	22	such	such	ADJ
ftr-386	153	23	damages	damage	NOUN
ftr-386	153	24	were	be	AUX
ftr-386	153	25	not	not	PART
ftr-386	153	26	“	"	PUNCT
ftr-386	153	27	income	income	NOUN
ftr-386	153	28	,	,	PUNCT
ftr-386	153	29	”	"	PUNCT
ftr-386	153	30	should	should	AUX
ftr-386	153	31	have	have	AUX
ftr-386	153	32	gone	go	VERB
ftr-386	153	33	on	on	ADP
ftr-386	153	34	to	to	PART
ftr-386	153	35	consider	consider	VERB
ftr-386	153	36	the	the	DET
ftr-386	153	37	power	power	NOUN
ftr-386	153	38	of	of	ADP
ftr-386	153	39	congress	congress	PROPN
ftr-386	153	40	to	to	PART
ftr-386	153	41	lay	lay	VERB
ftr-386	153	42	indirect	indirect	ADJ
ftr-386	153	43	taxes	taxis	NOUN
ftr-386	153	44	without	without	ADP
ftr-386	153	45	apportionment	apportionment	NOUN
ftr-386	153	46	.	.	PUNCT
ftr-386	154	1	on	on	ADP
ftr-386	154	2	this	this	DET
ftr-386	154	3	point	point	NOUN
ftr-386	154	4	,	,	PUNCT
ftr-386	154	5	the	the	DET
ftr-386	154	6	murphy	murphy	PROPN
ftr-386	154	7	panel	panel	NOUN
ftr-386	154	8	correctly	correctly	ADV
ftr-386	154	9	(	(	PUNCT
ftr-386	154	10	if	if	SCONJ
ftr-386	154	11	perhaps	perhaps	ADV
ftr-386	154	12	without	without	ADP
ftr-386	154	13	reflection	reflection	NOUN
ftr-386	154	14	)	)	PUNCT
ftr-386	154	15	declined	decline	VERB
ftr-386	154	16	to	to	PART
ftr-386	154	17	consider	consider	VERB
ftr-386	154	18	the	the	DET
ftr-386	154	19	indirect	indirect	ADJ
ftr-386	154	20	tax	tax	NOUN
ftr-386	154	21	issue	issue	NOUN
ftr-386	154	22	.	.	PUNCT
ftr-386	155	1	no	no	DET
ftr-386	155	2	provision	provision	NOUN
ftr-386	155	3	exists	exist	VERB
ftr-386	155	4	that	that	SCONJ
ftr-386	155	5	specifically	specifically	ADV
ftr-386	155	6	states	state	VERB
ftr-386	155	7	that	that	SCONJ
ftr-386	155	8	non	non	ADJ
ftr-386	155	9	-	-	ADJ
ftr-386	155	10	excludible	excludible	ADJ
ftr-386	155	11	damages	damage	NOUN
ftr-386	155	12	are	be	AUX
ftr-386	155	13	taxed	tax	VERB
ftr-386	155	14	(	(	PUNCT
ftr-386	155	15	by	by	ADP
ftr-386	155	16	being	be	AUX
ftr-386	155	17	included	include	VERB
ftr-386	155	18	in	in	ADP
ftr-386	155	19	gross	gross	ADJ
ftr-386	155	20	income	income	NOUN
ftr-386	155	21	)	)	PUNCT
ftr-386	155	22	.	.	PUNCT
ftr-386	156	1	therefore	therefore	ADV
ftr-386	156	2	,	,	PUNCT
ftr-386	156	3	the	the	DET
ftr-386	156	4	sole	sole	ADJ
ftr-386	156	5	locus	locus	NOUN
ftr-386	156	6	of	of	ADP
ftr-386	156	7	the	the	DET
ftr-386	156	8	inclusion	inclusion	NOUN
ftr-386	156	9	of	of	ADP
ftr-386	156	10	emotional	emotional	ADJ
ftr-386	156	11	distress	distress	NOUN
ftr-386	156	12	damages	damage	NOUN
ftr-386	156	13	must	must	AUX
ftr-386	156	14	be	be	AUX
ftr-386	156	15	in	in	ADP
ftr-386	156	16	the	the	DET
ftr-386	156	17	catch	catch	NOUN
ftr-386	156	18	-	-	PUNCT
ftr-386	156	19	all	all	DET
ftr-386	156	20	clause	clause	NOUN
ftr-386	156	21	of	of	ADP
ftr-386	156	22	section	section	NOUN
ftr-386	156	23	61	61	NUM
ftr-386	156	24	,	,	PUNCT
ftr-386	156	25	which	which	PRON
ftr-386	156	26	states	state	VERB
ftr-386	156	27	that	that	SCONJ
ftr-386	156	28	the22	the22	PROPN
ftr-386	156	29	item	item	NOUN
ftr-386	156	30	is	be	AUX
ftr-386	156	31	includible	includible	ADJ
ftr-386	156	32	(	(	PUNCT
ftr-386	156	33	only	only	ADV
ftr-386	156	34	)	)	PUNCT
ftr-386	156	35	if	if	SCONJ
ftr-386	156	36	it	it	PRON
ftr-386	156	37	is	be	AUX
ftr-386	156	38	“	"	PUNCT
ftr-386	156	39	income	income	NOUN
ftr-386	156	40	.	.	PUNCT
ftr-386	156	41	”	"	PUNCT
ftr-386	157	1	if	if	SCONJ
ftr-386	157	2	it	it	PRON
ftr-386	157	3	is	be	AUX
ftr-386	157	4	not	not	PART
ftr-386	157	5	“	"	PUNCT
ftr-386	157	6	income	income	NOUN
ftr-386	157	7	,	,	PUNCT
ftr-386	157	8	”	"	PUNCT
ftr-386	157	9	it	it	PRON
ftr-386	157	10	is	be	AUX
ftr-386	157	11	not	not	PART
ftr-386	157	12	taxed	tax	VERB
ftr-386	157	13	under	under	ADP
ftr-386	157	14	the	the	DET
ftr-386	157	15	statute	statute	NOUN
ftr-386	157	16	.	.	PUNCT
ftr-386	158	1	the	the	DET
ftr-386	158	2	fact	fact	NOUN
ftr-386	158	3	that	that	SCONJ
ftr-386	158	4	other	other	ADJ
ftr-386	158	5	inclusion	inclusion	NOUN
ftr-386	158	6	provisions	provision	NOUN
ftr-386	158	7	might	might	AUX
ftr-386	158	8	derive	derive	VERB
ftr-386	158	9	their	their	PRON
ftr-386	158	10	power	power	NOUN
ftr-386	158	11	(	(	PUNCT
ftr-386	158	12	in	in	ADP
ftr-386	158	13	whole	whole	NOUN
ftr-386	158	14	or	or	CCONJ
ftr-386	158	15	in	in	ADP
ftr-386	158	16	part	part	NOUN
ftr-386	158	17	)	)	PUNCT
ftr-386	158	18	from	from	ADP
ftr-386	158	19	the	the	DET
ftr-386	158	20	power	power	NOUN
ftr-386	158	21	to	to	PART
ftr-386	158	22	impose	impose	VERB
ftr-386	158	23	indirect	indirect	ADJ
ftr-386	158	24	taxes	taxis	NOUN
ftr-386	158	25	is	be	AUX
ftr-386	158	26	beside	beside	ADP
ftr-386	158	27	the	the	DET
ftr-386	158	28	point	point	NOUN
ftr-386	158	29	with	with	ADP
ftr-386	158	30	regard	regard	NOUN
ftr-386	158	31	to	to	ADP
ftr-386	158	32	the	the	DET
ftr-386	158	33	murphy	murphy	NOUN
ftr-386	158	34	facts	fact	VERB
ftr-386	158	35	.	.	PUNCT
ftr-386	159	1	it	it	PRON
ftr-386	159	2	seems	seem	VERB
ftr-386	159	3	unlikely	unlikely	ADJ
ftr-386	159	4	that	that	SCONJ
ftr-386	159	5	“	"	PUNCT
ftr-386	159	6	income	income	NOUN
ftr-386	159	7	”	"	PUNCT
ftr-386	159	8	under	under	ADP
ftr-386	159	9	the	the	DET
ftr-386	159	10	catch	catch	NOUN
ftr-386	159	11	-	-	PUNCT
ftr-386	159	12	all	all	DET
ftr-386	159	13	clause	clause	NOUN
ftr-386	159	14	could	could	AUX
ftr-386	159	15	have	have	VERB
ftr-386	159	16	a	a	DET
ftr-386	159	17	broader	broad	ADJ
ftr-386	159	18	meaning	meaning	NOUN
ftr-386	159	19	than	than	ADP
ftr-386	159	20	“	"	PUNCT
ftr-386	159	21	incomes	income	NOUN
ftr-386	159	22	”	"	PUNCT
ftr-386	159	23	under	under	ADP
ftr-386	159	24	the	the	DET
ftr-386	159	25	16th	16th	ADJ
ftr-386	159	26	amendment	amendment	NOUN
ftr-386	159	27	.	.	PUNCT
ftr-386	160	1	a	a	DET
ftr-386	160	2	contrary	contrary	ADJ
ftr-386	160	3	supposition	supposition	NOUN
ftr-386	160	4	would	would	AUX
ftr-386	160	5	run	run	VERB
ftr-386	160	6	into	into	ADP
ftr-386	160	7	several	several	ADJ
ftr-386	160	8	problems	problem	NOUN
ftr-386	160	9	.	.	PUNCT
ftr-386	161	1	first	first	ADV
ftr-386	161	2	,	,	PUNCT
ftr-386	161	3	it	it	PRON
ftr-386	161	4	would	would	AUX
ftr-386	161	5	violate	violate	VERB
ftr-386	161	6	a	a	DET
ftr-386	161	7	general	general	ADJ
ftr-386	161	8	canon	canon	NOUN
ftr-386	161	9	of	of	ADP
ftr-386	161	10	constitutional	constitutional	ADJ
ftr-386	161	11	interpretation	interpretation	NOUN
ftr-386	161	12	that	that	SCONJ
ftr-386	161	13	a	a	DET
ftr-386	161	14	power	power	NOUN
ftr-386	161	15	granted	grant	VERB
ftr-386	161	16	by	by	ADP
ftr-386	161	17	the	the	DET
ftr-386	161	18	constitution	constitution	NOUN
ftr-386	161	19	should	should	AUX
ftr-386	161	20	encompass	encompass	VERB
ftr-386	161	21	particular	particular	ADJ
ftr-386	161	22	statutory	statutory	ADJ
ftr-386	161	23	exercises	exercise	NOUN
ftr-386	161	24	of	of	ADP
ftr-386	161	25	such	such	ADJ
ftr-386	161	26	power	power	NOUN
ftr-386	161	27	.	.	PUNCT
ftr-386	162	1	second	second	ADJ
ftr-386	162	2	,	,	PUNCT
ftr-386	162	3	if23	if23	PROPN
ftr-386	162	4	“	"	PUNCT
ftr-386	162	5	income	income	NOUN
ftr-386	162	6	”	"	PUNCT
ftr-386	162	7	in	in	ADP
ftr-386	162	8	the	the	DET
ftr-386	162	9	catch	catch	NOUN
ftr-386	162	10	-	-	PUNCT
ftr-386	162	11	all	all	DET
ftr-386	162	12	clause	clause	NOUN
ftr-386	162	13	of	of	ADP
ftr-386	162	14	section	section	NOUN
ftr-386	162	15	61	61	NUM
ftr-386	162	16	were	be	AUX
ftr-386	162	17	construed	construe	VERB
ftr-386	162	18	to	to	PART
ftr-386	162	19	include	include	VERB
ftr-386	162	20	anything	anything	PRON
ftr-386	162	21	that	that	PRON
ftr-386	162	22	congress	congress	PROPN
ftr-386	162	23	could	could	AUX
ftr-386	162	24	tax	tax	VERB
ftr-386	162	25	as	as	ADP
ftr-386	162	26	an	an	DET
ftr-386	162	27	indirect	indirect	ADJ
ftr-386	162	28	tax	tax	NOUN
ftr-386	162	29	,	,	PUNCT
ftr-386	162	30	then	then	ADV
ftr-386	162	31	it	it	PRON
ftr-386	162	32	would	would	AUX
ftr-386	162	33	no	no	ADV
ftr-386	162	34	longer	long	ADV
ftr-386	162	35	mean	mean	VERB
ftr-386	162	36	“	"	PUNCT
ftr-386	162	37	income	income	NOUN
ftr-386	162	38	,	,	PUNCT
ftr-386	162	39	”	"	PUNCT
ftr-386	162	40	but	but	CCONJ
ftr-386	162	41	something	something	PRON
ftr-386	162	42	broader	broad	ADJ
ftr-386	162	43	and	and	CCONJ
ftr-386	162	44	perhaps	perhaps	ADV
ftr-386	162	45	indeterminate	indeterminate	VERB
ftr-386	162	46	.	.	PUNCT
ftr-386	163	1	third	third	ADJ
ftr-386	163	2	,	,	PUNCT
ftr-386	163	3	such	such	DET
ftr-386	163	4	a	a	DET
ftr-386	163	5	construction	construction	NOUN
ftr-386	163	6	would	would	AUX
ftr-386	163	7	amount	amount	VERB
ftr-386	163	8	to	to	ADP
ftr-386	163	9	treating	treat	VERB
ftr-386	163	10	congress	congress	PROPN
ftr-386	163	11	as	as	ADP
ftr-386	163	12	having	having	AUX
ftr-386	163	13	legislated	legislate	VERB
ftr-386	163	14	what	what	PRON
ftr-386	163	15	it	it	PRON
ftr-386	163	16	did	do	AUX
ftr-386	163	17	n’t	not	PART
ftr-386	163	18	actually	actually	ADV
ftr-386	163	19	legislate	legislate	VERB
ftr-386	163	20	,	,	PUNCT
ftr-386	163	21	thereby	thereby	ADV
ftr-386	163	22	violating	violate	VERB
ftr-386	163	23	separation	separation	NOUN
ftr-386	163	24	-	-	PUNCT
ftr-386	163	25	of	of	ADP
ftr-386	163	26	-	-	PUNCT
ftr-386	163	27	powers	power	NOUN
ftr-386	163	28	theory	theory	NOUN
ftr-386	163	29	.	.	PUNCT
ftr-386	164	1	376	376	NUM
ftr-386	164	2	florida	florida	PROPN
ftr-386	164	3	tax	tax	PROPN
ftr-386	164	4	review	review	NOUN
ftr-386	164	5	[	[	X
ftr-386	164	6	vol.8:4	vol.8:4	NOUN
ftr-386	164	7	24	24	NUM
ftr-386	164	8	.	.	PUNCT
ftr-386	165	1	see	see	VERB
ftr-386	165	2	helvering	helvere	VERB
ftr-386	165	3	v.	v.	ADP
ftr-386	165	4	clifford	clifford	PROPN
ftr-386	165	5	,	,	PUNCT
ftr-386	165	6	309	309	NUM
ftr-386	165	7	u.s	u.s	PROPN
ftr-386	165	8	.	.	PROPN
ftr-386	165	9	331	331	NUM
ftr-386	165	10	,	,	PUNCT
ftr-386	165	11	334	334	NUM
ftr-386	165	12	(	(	PUNCT
ftr-386	165	13	1940	1940	NUM
ftr-386	165	14	)	)	PUNCT
ftr-386	165	15	.	.	PUNCT
ftr-386	166	1	25	25	NUM
ftr-386	166	2	.	.	PUNCT
ftr-386	167	1	if	if	SCONJ
ftr-386	167	2	congress	congress	PROPN
ftr-386	167	3	has	have	VERB
ftr-386	167	4	the	the	DET
ftr-386	167	5	power	power	NOUN
ftr-386	167	6	to	to	PART
ftr-386	167	7	tax	tax	VERB
ftr-386	167	8	compensation	compensation	NOUN
ftr-386	167	9	for	for	ADP
ftr-386	167	10	services	service	NOUN
ftr-386	167	11	,	,	PUNCT
ftr-386	167	12	it	it	PRON
ftr-386	167	13	is	be	AUX
ftr-386	167	14	hard	hard	ADJ
ftr-386	167	15	to	to	PART
ftr-386	167	16	conceive	conceive	VERB
ftr-386	167	17	of	of	ADP
ftr-386	167	18	a	a	DET
ftr-386	167	19	theory	theory	NOUN
ftr-386	167	20	under	under	ADP
ftr-386	167	21	which	which	PRON
ftr-386	167	22	all	all	PRON
ftr-386	167	23	of	of	ADP
ftr-386	167	24	the	the	DET
ftr-386	167	25	existing	exist	VERB
ftr-386	167	26	exclusions	exclusion	NOUN
ftr-386	167	27	for	for	ADP
ftr-386	167	28	employee	employee	NOUN
ftr-386	167	29	fringe	fringe	NOUN
ftr-386	167	30	benefits	benefit	NOUN
ftr-386	167	31	are	be	AUX
ftr-386	167	32	constitutionally	constitutionally	ADV
ftr-386	167	33	mandated	mandate	VERB
ftr-386	167	34	.	.	PUNCT
ftr-386	168	1	cf	cf	NOUN
ftr-386	168	2	.	.	PUNCT
ftr-386	169	1	comm’r	comm’r	PROPN
ftr-386	169	2	v.	v.	ADP
ftr-386	169	3	kowalski	kowalski	PROPN
ftr-386	169	4	,	,	PUNCT
ftr-386	169	5	434	434	NUM
ftr-386	169	6	u.s	u.s	PROPN
ftr-386	169	7	.	.	PROPN
ftr-386	169	8	77	77	NUM
ftr-386	169	9	,	,	PUNCT
ftr-386	169	10	82	82	NUM
ftr-386	169	11	-	-	SYM
ftr-386	169	12	83	83	NUM
ftr-386	169	13	(	(	PUNCT
ftr-386	169	14	1977	1977	NUM
ftr-386	169	15	)	)	PUNCT
ftr-386	169	16	(	(	PUNCT
ftr-386	169	17	narrowly	narrowly	ADV
ftr-386	169	18	construed	construe	VERB
ftr-386	169	19	the	the	DET
ftr-386	169	20	irc	irc	PROPN
ftr-386	169	21	§	§	PROPN
ftr-386	169	22	119	119	NUM
ftr-386	169	23	exclusion	exclusion	NOUN
ftr-386	169	24	,	,	PUNCT
ftr-386	169	25	resulting	result	VERB
ftr-386	169	26	in	in	ADP
ftr-386	169	27	inclusion	inclusion	NOUN
ftr-386	169	28	)	)	PUNCT
ftr-386	169	29	.	.	PUNCT
ftr-386	170	1	congress	congress	PROPN
ftr-386	170	2	has	have	VERB
ftr-386	170	3	to	to	PART
ftr-386	170	4	act	act	VERB
ftr-386	170	5	by	by	ADP
ftr-386	170	6	actual	actual	ADJ
ftr-386	170	7	legislation	legislation	NOUN
ftr-386	170	8	.	.	PUNCT
ftr-386	171	1	it	it	PRON
ftr-386	171	2	can	can	AUX
ftr-386	171	3	not	not	PART
ftr-386	171	4	enact	enact	VERB
ftr-386	171	5	an	an	DET
ftr-386	171	6	open	open	ADV
ftr-386	171	7	-	-	PUNCT
ftr-386	171	8	ended	end	VERB
ftr-386	171	9	rule	rule	NOUN
ftr-386	171	10	whose	whose	DET
ftr-386	171	11	content	content	NOUN
ftr-386	171	12	is	be	AUX
ftr-386	171	13	dictated	dictate	VERB
ftr-386	171	14	by	by	ADP
ftr-386	171	15	possible	possible	ADJ
ftr-386	171	16	future	future	ADJ
ftr-386	171	17	(	(	PUNCT
ftr-386	171	18	valid	valid	ADJ
ftr-386	171	19	)	)	PUNCT
ftr-386	171	20	legislation	legislation	NOUN
ftr-386	171	21	.	.	PUNCT
ftr-386	172	1	the	the	DET
ftr-386	172	2	indirect	indirect	ADJ
ftr-386	172	3	-	-	PUNCT
ftr-386	172	4	tax	tax	NOUN
ftr-386	172	5	power	power	NOUN
ftr-386	172	6	would	would	AUX
ftr-386	172	7	come	come	VERB
ftr-386	172	8	into	into	ADP
ftr-386	172	9	play	play	NOUN
ftr-386	172	10	under	under	ADP
ftr-386	172	11	two	two	NUM
ftr-386	172	12	scenarios	scenario	NOUN
ftr-386	172	13	.	.	PUNCT
ftr-386	173	1	the	the	DET
ftr-386	173	2	first	first	ADJ
ftr-386	173	3	scenario	scenario	NOUN
ftr-386	173	4	(	(	PUNCT
ftr-386	173	5	not	not	PART
ftr-386	173	6	presented	present	VERB
ftr-386	173	7	in	in	ADP
ftr-386	173	8	murphy	murphy	PROPN
ftr-386	173	9	)	)	PUNCT
ftr-386	173	10	is	be	AUX
ftr-386	173	11	where	where	SCONJ
ftr-386	173	12	the	the	DET
ftr-386	173	13	statute	statute	NOUN
ftr-386	173	14	specifically	specifically	ADV
ftr-386	173	15	taxes	tax	VERB
ftr-386	173	16	an	an	DET
ftr-386	173	17	item	item	NOUN
ftr-386	173	18	(	(	PUNCT
ftr-386	173	19	by	by	ADP
ftr-386	173	20	including	include	VERB
ftr-386	173	21	it	it	PRON
ftr-386	173	22	in	in	ADP
ftr-386	173	23	income	income	NOUN
ftr-386	173	24	)	)	PUNCT
ftr-386	173	25	,	,	PUNCT
ftr-386	173	26	but	but	CCONJ
ftr-386	173	27	such	such	DET
ftr-386	173	28	an	an	DET
ftr-386	173	29	item	item	NOUN
ftr-386	173	30	is	be	AUX
ftr-386	173	31	not	not	PART
ftr-386	173	32	“	"	PUNCT
ftr-386	173	33	income	income	NOUN
ftr-386	173	34	”	"	PUNCT
ftr-386	173	35	under	under	ADP
ftr-386	173	36	the	the	DET
ftr-386	173	37	16th	16th	ADJ
ftr-386	173	38	amendment	amendment	NOUN
ftr-386	173	39	.	.	PUNCT
ftr-386	174	1	the	the	DET
ftr-386	174	2	second	second	ADJ
ftr-386	174	3	scenario	scenario	NOUN
ftr-386	174	4	is	be	AUX
ftr-386	174	5	where	where	SCONJ
ftr-386	174	6	(	(	PUNCT
ftr-386	174	7	contrary	contrary	ADJ
ftr-386	174	8	to	to	ADP
ftr-386	174	9	the	the	DET
ftr-386	174	10	analysis	analysis	NOUN
ftr-386	174	11	in	in	ADP
ftr-386	174	12	the	the	DET
ftr-386	174	13	preceding	precede	VERB
ftr-386	174	14	paragraph	paragraph	NOUN
ftr-386	174	15	)	)	PUNCT
ftr-386	174	16	the	the	DET
ftr-386	174	17	catch	catch	NOUN
ftr-386	174	18	-	-	PUNCT
ftr-386	174	19	all	all	DET
ftr-386	174	20	clause	clause	NOUN
ftr-386	174	21	meaning	meaning	NOUN
ftr-386	174	22	of	of	ADP
ftr-386	174	23	“	"	PUNCT
ftr-386	174	24	income	income	NOUN
ftr-386	174	25	”	"	PUNCT
ftr-386	174	26	is	be	AUX
ftr-386	174	27	broader	broad	ADJ
ftr-386	174	28	than	than	ADP
ftr-386	174	29	the	the	DET
ftr-386	174	30	meaning	meaning	NOUN
ftr-386	174	31	of	of	ADP
ftr-386	174	32	“	"	PUNCT
ftr-386	174	33	incomes	income	NOUN
ftr-386	174	34	”	"	PUNCT
ftr-386	174	35	under	under	ADP
ftr-386	174	36	the	the	DET
ftr-386	174	37	16th	16th	ADJ
ftr-386	174	38	amendment	amendment	NOUN
ftr-386	174	39	.	.	PUNCT
ftr-386	175	1	but	but	CCONJ
ftr-386	175	2	no	no	DET
ftr-386	175	3	court	court	NOUN
ftr-386	175	4	(	(	PUNCT
ftr-386	175	5	including	include	VERB
ftr-386	175	6	the	the	DET
ftr-386	175	7	murphy	murphy	PROPN
ftr-386	175	8	panel	panel	NOUN
ftr-386	175	9	decision	decision	NOUN
ftr-386	175	10	)	)	PUNCT
ftr-386	175	11	has	have	AUX
ftr-386	175	12	,	,	PUNCT
ftr-386	175	13	to	to	ADP
ftr-386	175	14	my	my	PRON
ftr-386	175	15	knowledge	knowledge	NOUN
ftr-386	175	16	,	,	PUNCT
ftr-386	175	17	taken	take	VERB
ftr-386	175	18	such	such	DET
ftr-386	175	19	a	a	DET
ftr-386	175	20	view	view	NOUN
ftr-386	175	21	,	,	PUNCT
ftr-386	175	22	and	and	CCONJ
ftr-386	175	23	so	so	ADV
ftr-386	175	24	it	it	PRON
ftr-386	175	25	must	must	AUX
ftr-386	175	26	be	be	AUX
ftr-386	175	27	viewed	view	VERB
ftr-386	175	28	as	as	ADP
ftr-386	175	29	being	be	AUX
ftr-386	175	30	only	only	ADV
ftr-386	175	31	a	a	DET
ftr-386	175	32	remote	remote	ADJ
ftr-386	175	33	theoretical	theoretical	ADJ
ftr-386	175	34	possibility	possibility	NOUN
ftr-386	175	35	.	.	PUNCT
ftr-386	176	1	the	the	DET
ftr-386	176	2	murphy	murphy	PROPN
ftr-386	176	3	panel	panel	NOUN
ftr-386	176	4	decision	decision	NOUN
ftr-386	176	5	implicitly	implicitly	ADV
ftr-386	176	6	adopted	adopt	VERB
ftr-386	176	7	a	a	DET
ftr-386	176	8	narrow	narrow	ADJ
ftr-386	176	9	construction	construction	NOUN
ftr-386	176	10	of	of	ADP
ftr-386	176	11	catch	catch	NOUN
ftr-386	176	12	-	-	PUNCT
ftr-386	176	13	all	all	DET
ftr-386	176	14	“	"	PUNCT
ftr-386	176	15	income	income	NOUN
ftr-386	176	16	”	"	PUNCT
ftr-386	176	17	because	because	SCONJ
ftr-386	176	18	it	it	PRON
ftr-386	176	19	adopted	adopt	VERB
ftr-386	176	20	a	a	DET
ftr-386	176	21	restrictive	restrictive	ADJ
ftr-386	176	22	view	view	NOUN
ftr-386	176	23	of	of	ADP
ftr-386	176	24	16th	16th	ADJ
ftr-386	176	25	amendment	amendment	NOUN
ftr-386	176	26	incomes	income	NOUN
ftr-386	176	27	.	.	PUNCT
ftr-386	177	1	it	it	PRON
ftr-386	177	2	is	be	AUX
ftr-386	177	3	worth	worth	ADJ
ftr-386	177	4	pausing	pause	VERB
ftr-386	177	5	over	over	ADP
ftr-386	177	6	the	the	DET
ftr-386	177	7	import	import	NOUN
ftr-386	177	8	of	of	ADP
ftr-386	177	9	the	the	DET
ftr-386	177	10	dictum	dictum	NOUN
ftr-386	177	11	about	about	ADP
ftr-386	177	12	congress	congress	PROPN
ftr-386	177	13	having	having	AUX
ftr-386	177	14	“	"	PUNCT
ftr-386	177	15	fully	fully	ADV
ftr-386	177	16	exercised	exercise	VERB
ftr-386	177	17	its	its	PRON
ftr-386	177	18	taxing	tax	VERB
ftr-386	177	19	power	power	NOUN
ftr-386	177	20	.	.	PUNCT
ftr-386	177	21	”	"	PUNCT
ftr-386	178	1	the	the	DET
ftr-386	178	2	full	full	ADJ
ftr-386	178	3	original	original	ADJ
ftr-386	178	4	statement	statement	NOUN
ftr-386	178	5	of	of	ADP
ftr-386	178	6	the	the	DET
ftr-386	178	7	dictum	dictum	NOUN
ftr-386	178	8	was	be	AUX
ftr-386	178	9	:	:	PUNCT
ftr-386	178	10	“	"	PUNCT
ftr-386	178	11	the	the	DET
ftr-386	178	12	broad	broad	ADJ
ftr-386	178	13	sweep	sweep	NOUN
ftr-386	178	14	of	of	ADP
ftr-386	178	15	this	this	DET
ftr-386	178	16	language	language	NOUN
ftr-386	178	17	[	[	X
ftr-386	178	18	the	the	DET
ftr-386	178	19	predecessor	predecessor	NOUN
ftr-386	178	20	of	of	ADP
ftr-386	178	21	irc	irc	PROPN
ftr-386	178	22	section	section	NOUN
ftr-386	178	23	61(a	61(a	NUM
ftr-386	178	24	)	)	PUNCT
ftr-386	178	25	]	]	PUNCT
ftr-386	178	26	indicates	indicate	VERB
ftr-386	178	27	the	the	DET
ftr-386	178	28	purpose	purpose	NOUN
ftr-386	178	29	of	of	ADP
ftr-386	178	30	congress	congress	PROPN
ftr-386	178	31	to	to	PART
ftr-386	178	32	use	use	VERB
ftr-386	178	33	the	the	DET
ftr-386	178	34	full	full	ADJ
ftr-386	178	35	measure	measure	NOUN
ftr-386	178	36	of	of	ADP
ftr-386	178	37	its	its	PRON
ftr-386	178	38	taxing	tax	VERB
ftr-386	178	39	power	power	NOUN
ftr-386	178	40	within	within	ADP
ftr-386	178	41	those	those	DET
ftr-386	178	42	definable	definable	ADJ
ftr-386	178	43	categories	category	NOUN
ftr-386	178	44	.	.	PUNCT
ftr-386	178	45	”	"	PUNCT
ftr-386	179	1	[	[	X
ftr-386	179	2	emphasis	emphasis	NOUN
ftr-386	179	3	added	add	VERB
ftr-386	179	4	.	.	PUNCT
ftr-386	179	5	]	]	PUNCT
ftr-386	180	1	in	in	ADP
ftr-386	180	2	other	other	ADJ
ftr-386	180	3	words	word	NOUN
ftr-386	180	4	,	,	PUNCT
ftr-386	180	5	the24	the24	NOUN
ftr-386	180	6	dictum	dictum	NOUN
ftr-386	180	7	does	do	AUX
ftr-386	180	8	not	not	PART
ftr-386	180	9	apply	apply	VERB
ftr-386	180	10	to	to	ADP
ftr-386	180	11	the	the	DET
ftr-386	180	12	code	code	NOUN
ftr-386	180	13	as	as	ADP
ftr-386	180	14	a	a	DET
ftr-386	180	15	whole	whole	NOUN
ftr-386	180	16	,	,	PUNCT
ftr-386	180	17	but	but	CCONJ
ftr-386	180	18	only	only	ADV
ftr-386	180	19	to	to	ADP
ftr-386	180	20	particular	particular	ADJ
ftr-386	180	21	provisions	provision	NOUN
ftr-386	180	22	therein	therein	ADV
ftr-386	180	23	.	.	PUNCT
ftr-386	181	1	the	the	DET
ftr-386	181	2	position	position	NOUN
ftr-386	181	3	that	that	PRON
ftr-386	181	4	congress	congress	PROPN
ftr-386	181	5	has	have	AUX
ftr-386	181	6	fully	fully	ADV
ftr-386	181	7	exercised	exercise	VERB
ftr-386	181	8	its	its	PRON
ftr-386	181	9	taxing	tax	VERB
ftr-386	181	10	power	power	NOUN
ftr-386	181	11	in	in	ADP
ftr-386	181	12	the	the	DET
ftr-386	181	13	code	code	NOUN
ftr-386	181	14	as	as	SCONJ
ftr-386	181	15	a	a	DET
ftr-386	181	16	whole	whole	NOUN
ftr-386	181	17	is	be	AUX
ftr-386	181	18	untenable	untenable	ADJ
ftr-386	181	19	,	,	PUNCT
ftr-386	181	20	unless	unless	SCONJ
ftr-386	181	21	one	one	PRON
ftr-386	181	22	makes	make	VERB
ftr-386	181	23	the	the	DET
ftr-386	181	24	implausible	implausible	ADJ
ftr-386	181	25	assumption	assumption	NOUN
ftr-386	181	26	that	that	SCONJ
ftr-386	181	27	each	each	PRON
ftr-386	181	28	and	and	CCONJ
ftr-386	181	29	every	every	DET
ftr-386	181	30	statutory	statutory	ADJ
ftr-386	181	31	income	income	NOUN
ftr-386	181	32	exclusion	exclusion	NOUN
ftr-386	181	33	is	be	AUX
ftr-386	181	34	mandated	mandate	VERB
ftr-386	181	35	by	by	ADP
ftr-386	181	36	the	the	DET
ftr-386	181	37	constitution,25	constitution,25	NOUN
ftr-386	181	38	but	but	CCONJ
ftr-386	181	39	in	in	ADP
ftr-386	181	40	that	that	DET
ftr-386	181	41	case	case	NOUN
ftr-386	181	42	the	the	DET
ftr-386	181	43	statutory	statutory	ADJ
ftr-386	181	44	exclusions	exclusion	NOUN
ftr-386	181	45	would	would	AUX
ftr-386	181	46	be	be	AUX
ftr-386	181	47	pointless	pointless	ADJ
ftr-386	181	48	.	.	PUNCT
ftr-386	182	1	it	it	PRON
ftr-386	182	2	is	be	AUX
ftr-386	182	3	axiomatic	axiomatic	ADJ
ftr-386	182	4	that	that	SCONJ
ftr-386	182	5	a	a	DET
ftr-386	182	6	reading	reading	NOUN
ftr-386	182	7	of	of	ADP
ftr-386	182	8	statutory	statutory	ADJ
ftr-386	182	9	and	and	CCONJ
ftr-386	182	10	constitutional	constitutional	ADJ
ftr-386	182	11	text	text	NOUN
ftr-386	182	12	that	that	PRON
ftr-386	182	13	renders	render	VERB
ftr-386	182	14	the	the	DET
ftr-386	182	15	same	same	ADJ
ftr-386	182	16	futile	futile	NOUN
ftr-386	182	17	or	or	CCONJ
ftr-386	182	18	redundant	redundant	ADJ
ftr-386	182	19	is	be	AUX
ftr-386	182	20	to	to	PART
ftr-386	182	21	be	be	AUX
ftr-386	182	22	avoided	avoid	VERB
ftr-386	182	23	.	.	PUNCT
ftr-386	183	1	in	in	ADP
ftr-386	183	2	the	the	DET
ftr-386	183	3	context	context	NOUN
ftr-386	183	4	of	of	ADP
ftr-386	183	5	particular	particular	ADJ
ftr-386	183	6	code	code	NOUN
ftr-386	183	7	provisions	provision	NOUN
ftr-386	183	8	,	,	PUNCT
ftr-386	183	9	the	the	DET
ftr-386	183	10	dictum	dictum	NOUN
ftr-386	183	11	has	have	AUX
ftr-386	183	12	always	always	ADV
ftr-386	183	13	been	be	AUX
ftr-386	183	14	deployed	deploy	VERB
ftr-386	183	15	as	as	ADP
ftr-386	183	16	a	a	DET
ftr-386	183	17	maxim	maxim	NOUN
ftr-386	183	18	of	of	ADP
ftr-386	183	19	statutory	statutory	ADJ
ftr-386	183	20	interpretation	interpretation	NOUN
ftr-386	183	21	,	,	PUNCT
ftr-386	183	22	rather	rather	ADV
ftr-386	183	23	than	than	ADP
ftr-386	183	24	as	as	ADP
ftr-386	183	25	a	a	DET
ftr-386	183	26	statement	statement	NOUN
ftr-386	183	27	of	of	ADP
ftr-386	183	28	constitutional	constitutional	ADJ
ftr-386	183	29	principles	principle	NOUN
ftr-386	183	30	.	.	PUNCT
ftr-386	184	1	none	none	NOUN
ftr-386	184	2	of	of	ADP
ftr-386	184	3	the	the	DET
ftr-386	184	4	cases	case	NOUN
ftr-386	184	5	in	in	ADP
ftr-386	184	6	which	which	PRON
ftr-386	184	7	the	the	DET
ftr-386	184	8	dictum	dictum	NOUN
ftr-386	184	9	appears	appear	VERB
ftr-386	184	10	seriously	seriously	ADV
ftr-386	184	11	entertained	entertain	VERB
ftr-386	184	12	a	a	DET
ftr-386	184	13	constitutional	constitutional	ADJ
ftr-386	184	14	challenge	challenge	NOUN
ftr-386	184	15	to	to	ADP
ftr-386	184	16	the	the	DET
ftr-386	184	17	provision	provision	NOUN
ftr-386	184	18	requiring	require	VERB
ftr-386	184	19	inclusion	inclusion	NOUN
ftr-386	184	20	.	.	PUNCT
ftr-386	185	1	instead	instead	ADV
ftr-386	185	2	,	,	PUNCT
ftr-386	185	3	the	the	DET
ftr-386	185	4	effect	effect	NOUN
ftr-386	185	5	of	of	ADP
ftr-386	185	6	the	the	DET
ftr-386	185	7	maxim	maxim	NOUN
ftr-386	185	8	was	be	AUX
ftr-386	185	9	always	always	ADV
ftr-386	185	10	to	to	PART
ftr-386	185	11	construe	construe	VERB
ftr-386	185	12	various	various	ADJ
ftr-386	185	13	clauses	clause	NOUN
ftr-386	185	14	of	of	ADP
ftr-386	185	15	section	section	NOUN
ftr-386	185	16	61	61	NUM
ftr-386	185	17	(	(	PUNCT
ftr-386	185	18	including	include	VERB
ftr-386	185	19	the	the	DET
ftr-386	185	20	catch	catch	NOUN
ftr-386	185	21	-	-	PUNCT
ftr-386	185	22	all	all	DET
ftr-386	185	23	clause	clause	NOUN
ftr-386	185	24	)	)	PUNCT
ftr-386	185	25	as	as	ADP
ftr-386	185	26	having	have	VERB
ftr-386	185	27	a	a	DET
ftr-386	185	28	broad	broad	ADJ
ftr-386	185	29	2007	2007	NUM
ftr-386	185	30	murphy	murphy	NOUN
ftr-386	185	31	and	and	CCONJ
ftr-386	185	32	the	the	DET
ftr-386	185	33	sixteenth	sixteenth	ADJ
ftr-386	185	34	amendment	amendment	NOUN
ftr-386	185	35	377	377	NUM
ftr-386	185	36	26	26	NUM
ftr-386	185	37	.	.	PUNCT
ftr-386	186	1	the	the	DET
ftr-386	186	2	clifford	clifford	PROPN
ftr-386	186	3	statement	statement	NOUN
ftr-386	186	4	,	,	PUNCT
ftr-386	186	5	note	note	NOUN
ftr-386	186	6	24	24	NUM
ftr-386	186	7	,	,	PUNCT
ftr-386	186	8	was	be	AUX
ftr-386	186	9	followed	follow	VERB
ftr-386	186	10	by	by	ADP
ftr-386	186	11	a	a	DET
ftr-386	186	12	cite	cite	NOUN
ftr-386	186	13	to	to	ADP
ftr-386	186	14	helvering	helvere	VERB
ftr-386	186	15	v.	v.	ADP
ftr-386	186	16	midland	midland	PROPN
ftr-386	186	17	mutual	mutual	ADJ
ftr-386	186	18	life	life	PROPN
ftr-386	186	19	insurance	insurance	PROPN
ftr-386	186	20	co.	co.	PROPN
ftr-386	186	21	,	,	PUNCT
ftr-386	186	22	300	300	NUM
ftr-386	186	23	u.s	u.s	PROPN
ftr-386	186	24	.	.	PROPN
ftr-386	186	25	216	216	NUM
ftr-386	186	26	,	,	PUNCT
ftr-386	186	27	223	223	NUM
ftr-386	186	28	(	(	PUNCT
ftr-386	186	29	1937	1937	NUM
ftr-386	186	30	)	)	PUNCT
ftr-386	186	31	,	,	PUNCT
ftr-386	186	32	which	which	PRON
ftr-386	186	33	found	find	VERB
ftr-386	186	34	“	"	PUNCT
ftr-386	186	35	interest	interest	NOUN
ftr-386	186	36	”	"	PUNCT
ftr-386	186	37	income	income	NOUN
ftr-386	186	38	to	to	PART
ftr-386	186	39	exist	exist	VERB
ftr-386	186	40	for	for	ADP
ftr-386	186	41	tax	tax	NOUN
ftr-386	186	42	purposes	purpose	NOUN
ftr-386	186	43	in	in	ADP
ftr-386	186	44	a	a	DET
ftr-386	186	45	situation	situation	NOUN
ftr-386	186	46	where	where	SCONJ
ftr-386	186	47	interest	interest	NOUN
ftr-386	186	48	was	be	AUX
ftr-386	186	49	neither	neither	CCONJ
ftr-386	186	50	received	receive	VERB
ftr-386	186	51	in	in	ADP
ftr-386	186	52	cash	cash	NOUN
ftr-386	186	53	nor	nor	CCONJ
ftr-386	186	54	accrued	accrue	VERB
ftr-386	186	55	on	on	ADP
ftr-386	186	56	the	the	DET
ftr-386	186	57	taxpayer	taxpayer	NOUN
ftr-386	186	58	’s	’s	PART
ftr-386	186	59	books	book	NOUN
ftr-386	186	60	.	.	PUNCT
ftr-386	187	1	in	in	ADP
ftr-386	187	2	a	a	DET
ftr-386	187	3	similar	similar	ADJ
ftr-386	187	4	vein	vein	NOUN
ftr-386	187	5	,	,	PUNCT
ftr-386	187	6	“	"	PUNCT
ftr-386	187	7	dividends	dividend	NOUN
ftr-386	187	8	”	"	PUNCT
ftr-386	187	9	would	would	AUX
ftr-386	187	10	include	include	VERB
ftr-386	187	11	any	any	DET
ftr-386	187	12	kind	kind	NOUN
ftr-386	187	13	of	of	ADP
ftr-386	187	14	economic	economic	ADJ
ftr-386	187	15	benefit	benefit	NOUN
ftr-386	187	16	transferred	transfer	VERB
ftr-386	187	17	by	by	ADP
ftr-386	187	18	a	a	DET
ftr-386	187	19	corporation	corporation	NOUN
ftr-386	187	20	to	to	ADP
ftr-386	187	21	a	a	DET
ftr-386	187	22	shareholder	shareholder	NOUN
ftr-386	187	23	on	on	ADP
ftr-386	187	24	account	account	NOUN
ftr-386	187	25	of	of	ADP
ftr-386	187	26	stock	stock	NOUN
ftr-386	187	27	ownership	ownership	NOUN
ftr-386	187	28	,	,	PUNCT
ftr-386	187	29	whether	whether	SCONJ
ftr-386	187	30	in	in	ADP
ftr-386	187	31	cash	cash	NOUN
ftr-386	187	32	or	or	CCONJ
ftr-386	187	33	in	in	ADP
ftr-386	187	34	kind	kind	NOUN
ftr-386	187	35	,	,	PUNCT
ftr-386	187	36	and	and	CCONJ
ftr-386	187	37	whether	whether	SCONJ
ftr-386	187	38	or	or	CCONJ
ftr-386	187	39	not	not	PART
ftr-386	187	40	treated	treat	VERB
ftr-386	187	41	as	as	ADP
ftr-386	187	42	a	a	DET
ftr-386	187	43	“	"	PUNCT
ftr-386	187	44	dividend	dividend	NOUN
ftr-386	187	45	”	"	PUNCT
ftr-386	187	46	on	on	ADP
ftr-386	187	47	the	the	DET
ftr-386	187	48	corporation	corporation	NOUN
ftr-386	187	49	’s	’s	PART
ftr-386	187	50	books	book	NOUN
ftr-386	187	51	.	.	PUNCT
ftr-386	188	1	the	the	DET
ftr-386	188	2	“	"	PUNCT
ftr-386	188	3	full	full	ADJ
ftr-386	188	4	use	use	NOUN
ftr-386	188	5	of	of	ADP
ftr-386	188	6	the	the	DET
ftr-386	188	7	taxing	tax	VERB
ftr-386	188	8	power	power	NOUN
ftr-386	188	9	”	"	PUNCT
ftr-386	188	10	phrase	phrase	NOUN
ftr-386	188	11	was	be	AUX
ftr-386	188	12	cited	cite	VERB
ftr-386	188	13	notably	notably	ADV
ftr-386	188	14	in	in	ADP
ftr-386	188	15	comm’r	comm’r	NOUN
ftr-386	188	16	v.	v.	ADP
ftr-386	188	17	glenshaw	glenshaw	PROPN
ftr-386	188	18	glass	glass	PROPN
ftr-386	188	19	co.	co.	PROPN
ftr-386	188	20	,	,	PUNCT
ftr-386	188	21	348	348	NUM
ftr-386	188	22	u.s	u.s	PROPN
ftr-386	188	23	.	.	PROPN
ftr-386	188	24	426	426	NUM
ftr-386	188	25	(	(	PUNCT
ftr-386	188	26	1955	1955	NUM
ftr-386	188	27	)	)	PUNCT
ftr-386	188	28	,	,	PUNCT
ftr-386	188	29	which	which	PRON
ftr-386	188	30	held	hold	VERB
ftr-386	188	31	that	that	SCONJ
ftr-386	188	32	punitive	punitive	ADJ
ftr-386	188	33	damages	damage	NOUN
ftr-386	188	34	in	in	ADP
ftr-386	188	35	a	a	DET
ftr-386	188	36	commercial	commercial	ADJ
ftr-386	188	37	setting	setting	NOUN
ftr-386	188	38	were	be	AUX
ftr-386	188	39	“	"	PUNCT
ftr-386	188	40	income	income	NOUN
ftr-386	188	41	”	"	PUNCT
ftr-386	188	42	under	under	ADP
ftr-386	188	43	the	the	DET
ftr-386	188	44	catch	catch	NOUN
ftr-386	188	45	-	-	PUNCT
ftr-386	188	46	all	all	DET
ftr-386	188	47	“	"	PUNCT
ftr-386	188	48	income	income	NOUN
ftr-386	188	49	”	"	PUNCT
ftr-386	188	50	clause	clause	NOUN
ftr-386	188	51	.	.	PUNCT
ftr-386	189	1	27	27	NUM
ftr-386	189	2	.	.	X
ftr-386	190	1	245	245	NUM
ftr-386	190	2	u.s	u.s	PROPN
ftr-386	190	3	.	.	PROPN
ftr-386	190	4	151	151	NUM
ftr-386	190	5	(	(	PUNCT
ftr-386	190	6	1917	1917	NUM
ftr-386	190	7	)	)	PUNCT
ftr-386	190	8	.	.	PUNCT
ftr-386	191	1	28	28	NUM
ftr-386	191	2	.	.	PUNCT
ftr-386	192	1	it	it	PRON
ftr-386	192	2	is	be	AUX
ftr-386	192	3	possible	possible	ADJ
ftr-386	192	4	that	that	SCONJ
ftr-386	192	5	gould	gould	PROPN
ftr-386	192	6	may	may	AUX
ftr-386	192	7	have	have	AUX
ftr-386	192	8	simply	simply	ADV
ftr-386	192	9	been	be	AUX
ftr-386	192	10	wrongly	wrongly	ADV
ftr-386	192	11	decided	decide	VERB
ftr-386	192	12	within	within	ADP
ftr-386	192	13	the	the	DET
ftr-386	192	14	framework	framework	NOUN
ftr-386	192	15	of	of	ADP
ftr-386	192	16	1917	1917	NUM
ftr-386	192	17	jurisprudence	jurisprudence	NOUN
ftr-386	192	18	.	.	PUNCT
ftr-386	193	1	however	however	ADV
ftr-386	193	2	,	,	PUNCT
ftr-386	193	3	gould	gould	PROPN
ftr-386	193	4	is	be	AUX
ftr-386	193	5	still	still	ADV
ftr-386	193	6	considered	consider	VERB
ftr-386	193	7	“	"	PUNCT
ftr-386	193	8	good	good	ADJ
ftr-386	193	9	law	law	NOUN
ftr-386	193	10	”	"	PUNCT
ftr-386	193	11	for	for	ADP
ftr-386	193	12	the	the	DET
ftr-386	193	13	rule	rule	NOUN
ftr-386	193	14	that	that	SCONJ
ftr-386	193	15	“	"	PUNCT
ftr-386	193	16	support	support	NOUN
ftr-386	193	17	”	"	PUNCT
ftr-386	193	18	payments	payment	NOUN
ftr-386	193	19	are	be	AUX
ftr-386	193	20	excluded	exclude	VERB
ftr-386	193	21	unless	unless	SCONJ
ftr-386	193	22	specifically	specifically	ADV
ftr-386	193	23	included	include	VERB
ftr-386	193	24	.	.	PUNCT
ftr-386	194	1	29	29	NUM
ftr-386	194	2	.	.	PUNCT
ftr-386	195	1	see	see	VERB
ftr-386	195	2	mahana	mahana	PROPN
ftr-386	195	3	v.	v.	ADP
ftr-386	195	4	united	united	PROPN
ftr-386	195	5	states	states	PROPN
ftr-386	195	6	,	,	PUNCT
ftr-386	195	7	88	88	NUM
ftr-386	195	8	f.	f.	PROPN
ftr-386	195	9	supp	supp	PROPN
ftr-386	195	10	.	.	PUNCT
ftr-386	196	1	285	285	NUM
ftr-386	196	2	(	(	PUNCT
ftr-386	196	3	ct.cl.1950	ct.cl.1950	PROPN
ftr-386	196	4	)	)	PUNCT
ftr-386	196	5	,	,	PUNCT
ftr-386	196	6	cert	cert	PROPN
ftr-386	196	7	.	.	PUNCT
ftr-386	196	8	denied	deny	VERB
ftr-386	196	9	339	339	NUM
ftr-386	196	10	u.s	u.s	PROPN
ftr-386	196	11	.	.	PROPN
ftr-386	196	12	978	978	NUM
ftr-386	196	13	;	;	PUNCT
ftr-386	196	14	fairbanks	fairbank	NOUN
ftr-386	196	15	v.	v.	ADP
ftr-386	196	16	comm’r	comm’r	NOUN
ftr-386	196	17	,	,	PUNCT
ftr-386	196	18	191	191	NUM
ftr-386	196	19	f.2d	f.2d	SYM
ftr-386	196	20	680	680	NUM
ftr-386	196	21	(	(	PUNCT
ftr-386	196	22	9th	9th	ADJ
ftr-386	196	23	cir.1951	cir.1951	NUM
ftr-386	196	24	)	)	PUNCT
ftr-386	196	25	,	,	PUNCT
ftr-386	196	26	cert	cert	PROPN
ftr-386	196	27	.	.	PUNCT
ftr-386	197	1	denied	deny	VERB
ftr-386	197	2	,	,	PUNCT
ftr-386	197	3	343	343	NUM
ftr-386	197	4	u.s	u.s	PROPN
ftr-386	197	5	.	.	PROPN
ftr-386	197	6	915	915	NUM
ftr-386	197	7	(	(	PUNCT
ftr-386	197	8	taxation	taxation	NOUN
ftr-386	197	9	of	of	ADP
ftr-386	197	10	alimony	alimony	NOUN
ftr-386	197	11	is	be	AUX
ftr-386	197	12	statutory	statutory	ADJ
ftr-386	197	13	matter	matter	NOUN
ftr-386	197	14	)	)	PUNCT
ftr-386	197	15	;	;	PUNCT
ftr-386	197	16	neeman	neeman	PROPN
ftr-386	197	17	v.	v.	ADP
ftr-386	197	18	comm’r	comm’r	NOUN
ftr-386	197	19	,	,	PUNCT
ftr-386	197	20	26	26	NUM
ftr-386	197	21	t.c	t.c	PROPN
ftr-386	197	22	.	.	PROPN
ftr-386	197	23	864	864	NUM
ftr-386	197	24	(	(	PUNCT
ftr-386	197	25	1956	1956	NUM
ftr-386	197	26	)	)	PUNCT
ftr-386	197	27	,	,	PUNCT
ftr-386	197	28	aff’d	aff’d	VERB
ftr-386	197	29	per	per	ADP
ftr-386	197	30	curiam	curiam	NOUN
ftr-386	197	31	,	,	PUNCT
ftr-386	197	32	255	255	NUM
ftr-386	197	33	f2d	f2d	NOUN
ftr-386	197	34	841	841	NUM
ftr-386	197	35	(	(	PUNCT
ftr-386	197	36	2d	2d	NOUN
ftr-386	197	37	cir.1958	cir.1958	NUM
ftr-386	197	38	)	)	PUNCT
ftr-386	197	39	(	(	PUNCT
ftr-386	197	40	gould	gould	PROPN
ftr-386	197	41	was	be	AUX
ftr-386	197	42	statutory	statutory	ADJ
ftr-386	197	43	-	-	PUNCT
ftr-386	197	44	construction	construction	NOUN
ftr-386	197	45	case	case	NOUN
ftr-386	197	46	)	)	PUNCT
ftr-386	197	47	.	.	PUNCT
ftr-386	198	1	30	30	NUM
ftr-386	198	2	.	.	PUNCT
ftr-386	199	1	there	there	PRON
ftr-386	199	2	is	be	VERB
ftr-386	199	3	a	a	DET
ftr-386	199	4	fourth	fourth	ADJ
ftr-386	199	5	possible	possible	ADJ
ftr-386	199	6	theory	theory	NOUN
ftr-386	199	7	,	,	PUNCT
ftr-386	199	8	namely	namely	ADV
ftr-386	199	9	,	,	PUNCT
ftr-386	199	10	that	that	SCONJ
ftr-386	199	11	congress	congress	PROPN
ftr-386	199	12	has	have	VERB
ftr-386	199	13	the	the	DET
ftr-386	199	14	power	power	NOUN
ftr-386	199	15	to	to	PART
ftr-386	199	16	expand	expand	VERB
ftr-386	199	17	the	the	DET
ftr-386	199	18	meaning	meaning	NOUN
ftr-386	199	19	of	of	ADP
ftr-386	199	20	“	"	PUNCT
ftr-386	199	21	income	income	NOUN
ftr-386	199	22	”	"	PUNCT
ftr-386	199	23	under	under	ADP
ftr-386	199	24	the	the	DET
ftr-386	199	25	16th	16th	ADJ
ftr-386	199	26	amendment	amendment	NOUN
ftr-386	199	27	.	.	PUNCT
ftr-386	200	1	erik	erik	PROPN
ftr-386	200	2	m.	m.	PROPN
ftr-386	200	3	jensen	jensen	PROPN
ftr-386	200	4	,	,	PUNCT
ftr-386	200	5	the	the	DET
ftr-386	200	6	taxing	tax	VERB
ftr-386	200	7	power	power	NOUN
ftr-386	200	8	,	,	PUNCT
ftr-386	200	9	the	the	DET
ftr-386	200	10	sixteenth	sixteenth	ADJ
ftr-386	200	11	amendment	amendment	NOUN
ftr-386	200	12	,	,	PUNCT
ftr-386	200	13	and	and	CCONJ
ftr-386	200	14	the	the	DET
ftr-386	200	15	meaning	meaning	NOUN
ftr-386	200	16	of	of	ADP
ftr-386	200	17	“	"	PUNCT
ftr-386	200	18	incomes	income	NOUN
ftr-386	200	19	,	,	PUNCT
ftr-386	200	20	”	"	PUNCT
ftr-386	200	21	33	33	NUM
ftr-386	200	22	ariz	ariz	NOUN
ftr-386	200	23	.	.	PUNCT
ftr-386	201	1	st	st	PROPN
ftr-386	201	2	.	.	PROPN
ftr-386	201	3	l.j	l.j	PROPN
ftr-386	201	4	.	.	PROPN
ftr-386	201	5	1057	1057	NUM
ftr-386	201	6	,	,	PUNCT
ftr-386	201	7	1091	1091	NUM
ftr-386	201	8	-	-	SYM
ftr-386	201	9	1107	1107	NUM
ftr-386	201	10	(	(	PUNCT
ftr-386	201	11	2001	2001	NUM
ftr-386	201	12	)	)	PUNCT
ftr-386	201	13	,	,	PUNCT
ftr-386	201	14	accuses	accuse	VERB
ftr-386	201	15	certain	certain	ADJ
ftr-386	201	16	commentators	commentator	NOUN
ftr-386	201	17	of	of	ADP
ftr-386	201	18	endorsing	endorse	VERB
ftr-386	201	19	this	this	DET
ftr-386	201	20	“	"	PUNCT
ftr-386	201	21	delegation	delegation	NOUN
ftr-386	201	22	”	"	PUNCT
ftr-386	201	23	theory	theory	NOUN
ftr-386	201	24	.	.	PUNCT
ftr-386	202	1	i	i	PRON
ftr-386	202	2	do	do	VERB
ftr-386	202	3	not	not	PART
ftr-386	202	4	.	.	PUNCT
ftr-386	203	1	the	the	DET
ftr-386	203	2	notion	notion	NOUN
ftr-386	203	3	that	that	SCONJ
ftr-386	203	4	congress	congress	PROPN
ftr-386	203	5	can	can	AUX
ftr-386	203	6	expand	expand	VERB
ftr-386	203	7	the	the	DET
ftr-386	203	8	concept	concept	NOUN
ftr-386	203	9	of	of	ADP
ftr-386	203	10	income	income	NOUN
ftr-386	203	11	under	under	ADP
ftr-386	203	12	the	the	DET
ftr-386	203	13	16th	16th	ADJ
ftr-386	203	14	amendment	amendment	NOUN
ftr-386	203	15	can	can	AUX
ftr-386	203	16	only	only	ADV
ftr-386	203	17	be	be	AUX
ftr-386	203	18	true	true	ADJ
ftr-386	203	19	if	if	SCONJ
ftr-386	203	20	the	the	DET
ftr-386	203	21	constitution	constitution	NOUN
ftr-386	203	22	has	have	AUX
ftr-386	203	23	delegated	delegate	VERB
ftr-386	203	24	such	such	DET
ftr-386	203	25	a	a	DET
ftr-386	203	26	power	power	NOUN
ftr-386	203	27	to	to	ADP
ftr-386	203	28	congress	congress	PROPN
ftr-386	203	29	,	,	PUNCT
ftr-386	203	30	which	which	PRON
ftr-386	203	31	is	be	AUX
ftr-386	203	32	a	a	DET
ftr-386	203	33	proposition	proposition	NOUN
ftr-386	203	34	that	that	PRON
ftr-386	203	35	can	can	AUX
ftr-386	203	36	not	not	PART
ftr-386	203	37	be	be	AUX
ftr-386	203	38	gleaned	glean	VERB
ftr-386	203	39	from	from	ADP
ftr-386	203	40	any	any	DET
ftr-386	203	41	constitutional	constitutional	ADJ
ftr-386	203	42	text	text	NOUN
ftr-386	203	43	,	,	PUNCT
ftr-386	203	44	and	and	CCONJ
ftr-386	203	45	one	one	NOUN
ftr-386	203	46	that	that	PRON
ftr-386	203	47	undermines	undermine	VERB
ftr-386	203	48	the	the	DET
ftr-386	203	49	very	very	ADJ
ftr-386	203	50	idea	idea	NOUN
ftr-386	203	51	of	of	ADP
ftr-386	203	52	a	a	DET
ftr-386	203	53	constitution	constitution	NOUN
ftr-386	203	54	.	.	PUNCT
ftr-386	204	1	reach	reach	VERB
ftr-386	204	2	,	,	PUNCT
ftr-386	204	3	and	and	CCONJ
ftr-386	204	4	a	a	DET
ftr-386	204	5	broad	broad	ADJ
ftr-386	204	6	construction	construction	NOUN
ftr-386	204	7	of	of	ADP
ftr-386	204	8	statutory	statutory	ADJ
ftr-386	204	9	provisions	provision	NOUN
ftr-386	204	10	implies	imply	VERB
ftr-386	204	11	a	a	DET
ftr-386	204	12	broad26	broad26	ADJ
ftr-386	204	13	construction	construction	NOUN
ftr-386	204	14	of	of	ADP
ftr-386	204	15	the	the	DET
ftr-386	204	16	federal	federal	ADJ
ftr-386	204	17	taxing	tax	VERB
ftr-386	204	18	power	power	NOUN
ftr-386	204	19	.	.	PUNCT
ftr-386	205	1	the	the	DET
ftr-386	205	2	evolution	evolution	NOUN
ftr-386	205	3	of	of	ADP
ftr-386	205	4	the	the	DET
ftr-386	205	5	tax	tax	NOUN
ftr-386	205	6	treatment	treatment	NOUN
ftr-386	205	7	of	of	ADP
ftr-386	205	8	alimony	alimony	NOUN
ftr-386	205	9	offers	offer	VERB
ftr-386	205	10	a	a	DET
ftr-386	205	11	useful	useful	ADJ
ftr-386	205	12	case	case	NOUN
ftr-386	205	13	history	history	NOUN
ftr-386	205	14	of	of	ADP
ftr-386	205	15	the	the	DET
ftr-386	205	16	interplay	interplay	NOUN
ftr-386	205	17	of	of	ADP
ftr-386	205	18	the	the	DET
ftr-386	205	19	taxing	tax	VERB
ftr-386	205	20	statute	statute	NOUN
ftr-386	205	21	and	and	CCONJ
ftr-386	205	22	the	the	DET
ftr-386	205	23	federal	federal	ADJ
ftr-386	205	24	taxing	tax	VERB
ftr-386	205	25	power	power	NOUN
ftr-386	205	26	from	from	ADP
ftr-386	205	27	the	the	DET
ftr-386	205	28	earliest	early	ADJ
ftr-386	205	29	days	day	NOUN
ftr-386	205	30	of	of	ADP
ftr-386	205	31	the	the	DET
ftr-386	205	32	income	income	NOUN
ftr-386	205	33	tax	tax	NOUN
ftr-386	205	34	.	.	PUNCT
ftr-386	206	1	the	the	DET
ftr-386	206	2	1917	1917	NUM
ftr-386	206	3	supreme	supreme	PROPN
ftr-386	206	4	court	court	PROPN
ftr-386	206	5	decision	decision	NOUN
ftr-386	206	6	in	in	ADP
ftr-386	206	7	gould	gould	PROPN
ftr-386	206	8	v.	v.	PROPN
ftr-386	206	9	gould	gould	PROPN
ftr-386	206	10	held	hold	VERB
ftr-386	206	11	that	that	SCONJ
ftr-386	206	12	cash	cash	NOUN
ftr-386	206	13	support	support	NOUN
ftr-386	206	14	received	receive	VERB
ftr-386	206	15	by	by	ADP
ftr-386	206	16	a	a	DET
ftr-386	206	17	wife	wife	NOUN
ftr-386	206	18	from	from	ADP
ftr-386	206	19	her	her	PRON
ftr-386	206	20	husband	husband	NOUN
ftr-386	206	21	under	under	ADP
ftr-386	206	22	a27	a27	NOUN
ftr-386	206	23	decree	decree	NOUN
ftr-386	206	24	of	of	ADP
ftr-386	206	25	separate	separate	ADJ
ftr-386	206	26	maintenance	maintenance	NOUN
ftr-386	206	27	was	be	AUX
ftr-386	206	28	not	not	PART
ftr-386	206	29	income	income	NOUN
ftr-386	206	30	.	.	PUNCT
ftr-386	207	1	although	although	SCONJ
ftr-386	207	2	gould	gould	PROPN
ftr-386	207	3	purported	purport	VERB
ftr-386	207	4	to	to	PART
ftr-386	207	5	rest	rest	VERB
ftr-386	207	6	on	on	ADP
ftr-386	207	7	the	the	DET
ftr-386	207	8	predecessor	predecessor	NOUN
ftr-386	207	9	of	of	ADP
ftr-386	207	10	section	section	NOUN
ftr-386	207	11	61	61	NUM
ftr-386	207	12	rather	rather	ADV
ftr-386	207	13	than	than	ADP
ftr-386	207	14	the	the	DET
ftr-386	207	15	constitution	constitution	NOUN
ftr-386	207	16	,	,	PUNCT
ftr-386	207	17	gould	gould	PROPN
ftr-386	207	18	would	would	AUX
ftr-386	207	19	have	have	AUX
ftr-386	207	20	implicated	implicate	VERB
ftr-386	207	21	the	the	DET
ftr-386	207	22	16th	16th	ADJ
ftr-386	207	23	amendment	amendment	NOUN
ftr-386	207	24	if	if	SCONJ
ftr-386	207	25	the	the	DET
ftr-386	207	26	dictum	dictum	NOUN
ftr-386	207	27	(	(	PUNCT
ftr-386	207	28	which	which	PRON
ftr-386	207	29	first	first	ADV
ftr-386	207	30	appeared	appear	VERB
ftr-386	207	31	20	20	NUM
ftr-386	207	32	years	year	NOUN
ftr-386	207	33	after	after	SCONJ
ftr-386	207	34	gould	gould	PROPN
ftr-386	207	35	was	be	AUX
ftr-386	207	36	decided	decide	VERB
ftr-386	207	37	)	)	PUNCT
ftr-386	207	38	were	be	AUX
ftr-386	207	39	taken	take	VERB
ftr-386	207	40	at	at	ADP
ftr-386	207	41	face	face	NOUN
ftr-386	207	42	value	value	NOUN
ftr-386	207	43	.	.	PUNCT
ftr-386	208	1	however	however	ADV
ftr-386	208	2	,	,	PUNCT
ftr-386	208	3	in	in	ADP
ftr-386	208	4	194228	194228	NUM
ftr-386	208	5	congress	congress	PROPN
ftr-386	208	6	enacted	enact	VERB
ftr-386	208	7	the	the	DET
ftr-386	208	8	predecessor	predecessor	NOUN
ftr-386	208	9	of	of	ADP
ftr-386	208	10	section	section	NOUN
ftr-386	208	11	71	71	NUM
ftr-386	208	12	,	,	PUNCT
ftr-386	208	13	which	which	PRON
ftr-386	208	14	treats	treat	VERB
ftr-386	208	15	cash	cash	NOUN
ftr-386	208	16	alimony	alimony	NOUN
ftr-386	208	17	(	(	PUNCT
ftr-386	208	18	as	as	SCONJ
ftr-386	208	19	defined	define	VERB
ftr-386	208	20	therein	therein	ADV
ftr-386	208	21	)	)	PUNCT
ftr-386	208	22	as	as	ADP
ftr-386	208	23	gross	gross	ADJ
ftr-386	208	24	income	income	NOUN
ftr-386	208	25	to	to	ADP
ftr-386	208	26	the	the	DET
ftr-386	208	27	recipient	recipient	NOUN
ftr-386	208	28	.	.	PUNCT
ftr-386	209	1	if	if	SCONJ
ftr-386	209	2	gould	gould	PROPN
ftr-386	209	3	were	be	AUX
ftr-386	209	4	implicitly	implicitly	ADV
ftr-386	209	5	a	a	DET
ftr-386	209	6	decision	decision	NOUN
ftr-386	209	7	resting	rest	VERB
ftr-386	209	8	on	on	ADP
ftr-386	209	9	the	the	DET
ftr-386	209	10	16th	16th	ADJ
ftr-386	209	11	amendment	amendment	NOUN
ftr-386	209	12	,	,	PUNCT
ftr-386	209	13	and	and	CCONJ
ftr-386	209	14	if	if	SCONJ
ftr-386	209	15	the	the	DET
ftr-386	209	16	16th	16th	ADJ
ftr-386	209	17	amendment	amendment	NOUN
ftr-386	209	18	were	be	AUX
ftr-386	209	19	“	"	PUNCT
ftr-386	209	20	the	the	DET
ftr-386	209	21	only	only	ADJ
ftr-386	209	22	game	game	NOUN
ftr-386	209	23	in	in	ADP
ftr-386	209	24	town	town	NOUN
ftr-386	209	25	,	,	PUNCT
ftr-386	209	26	”	"	PUNCT
ftr-386	209	27	then	then	ADV
ftr-386	209	28	section	section	NOUN
ftr-386	209	29	71	71	NUM
ftr-386	209	30	would	would	AUX
ftr-386	209	31	necessarily	necessarily	ADV
ftr-386	209	32	be	be	AUX
ftr-386	209	33	unconstitutional	unconstitutional	ADJ
ftr-386	209	34	.	.	PUNCT
ftr-386	210	1	but	but	CCONJ
ftr-386	210	2	section	section	NOUN
ftr-386	210	3	71	71	NUM
ftr-386	210	4	has	have	AUX
ftr-386	210	5	been	be	AUX
ftr-386	210	6	long	long	ADV
ftr-386	210	7	been	be	AUX
ftr-386	210	8	held	hold	VERB
ftr-386	210	9	to	to	PART
ftr-386	210	10	be	be	AUX
ftr-386	210	11	valid	valid	ADJ
ftr-386	210	12	,	,	PUNCT
ftr-386	210	13	and	and	CCONJ
ftr-386	210	14	such	such	ADJ
ftr-386	210	15	validity	validity	NOUN
ftr-386	210	16	can	can	AUX
ftr-386	210	17	be	be	AUX
ftr-386	210	18	based29	based29	PRON
ftr-386	210	19	only	only	ADV
ftr-386	210	20	on	on	ADP
ftr-386	210	21	three	three	NUM
ftr-386	210	22	plausible	plausible	ADJ
ftr-386	210	23	theories	theory	NOUN
ftr-386	210	24	.	.	PUNCT
ftr-386	211	1	one	one	NUM
ftr-386	211	2	is	be	AUX
ftr-386	211	3	that	that	SCONJ
ftr-386	211	4	gould	gould	PROPN
ftr-386	211	5	correctly	correctly	ADV
ftr-386	211	6	held	hold	VERB
ftr-386	211	7	that	that	SCONJ
ftr-386	211	8	alimony30	alimony30	NOUN
ftr-386	211	9	is	be	AUX
ftr-386	211	10	not	not	PART
ftr-386	211	11	“	"	PUNCT
ftr-386	211	12	income	income	NOUN
ftr-386	211	13	”	"	PUNCT
ftr-386	211	14	under	under	ADP
ftr-386	211	15	the	the	DET
ftr-386	211	16	16th	16th	ADJ
ftr-386	211	17	amendment	amendment	NOUN
ftr-386	211	18	,	,	PUNCT
ftr-386	211	19	but	but	CCONJ
ftr-386	211	20	that	that	DET
ftr-386	211	21	section	section	NOUN
ftr-386	211	22	71	71	NUM
ftr-386	211	23	is	be	AUX
ftr-386	211	24	valid	valid	ADJ
ftr-386	211	25	as	as	ADP
ftr-386	211	26	being	be	AUX
ftr-386	211	27	378	378	NUM
ftr-386	211	28	florida	florida	PROPN
ftr-386	211	29	tax	tax	NOUN
ftr-386	211	30	review	review	NOUN
ftr-386	211	31	[	[	X
ftr-386	211	32	vol.8:4	vol.8:4	VERB
ftr-386	211	33	31	31	NUM
ftr-386	211	34	.	.	PUNCT
ftr-386	212	1	the	the	DET
ftr-386	212	2	irc	irc	PROPN
ftr-386	212	3	§	§	PROPN
ftr-386	212	4	71	71	NUM
ftr-386	212	5	tax	tax	NOUN
ftr-386	212	6	on	on	ADP
ftr-386	212	7	alimony	alimony	NOUN
ftr-386	212	8	is	be	AUX
ftr-386	212	9	not	not	PART
ftr-386	212	10	a	a	DET
ftr-386	212	11	tax	tax	NOUN
ftr-386	212	12	on	on	ADP
ftr-386	212	13	property	property	NOUN
ftr-386	212	14	(	(	PUNCT
ftr-386	212	15	or	or	CCONJ
ftr-386	212	16	the	the	DET
ftr-386	212	17	income	income	NOUN
ftr-386	212	18	from	from	ADP
ftr-386	212	19	property	property	NOUN
ftr-386	212	20	)	)	PUNCT
ftr-386	212	21	,	,	PUNCT
ftr-386	212	22	which	which	PRON
ftr-386	212	23	is	be	AUX
ftr-386	212	24	the	the	DET
ftr-386	212	25	only	only	ADJ
ftr-386	212	26	kind	kind	NOUN
ftr-386	212	27	of	of	ADP
ftr-386	212	28	tax	tax	NOUN
ftr-386	212	29	(	(	PUNCT
ftr-386	212	30	other	other	ADJ
ftr-386	212	31	than	than	ADP
ftr-386	212	32	a	a	DET
ftr-386	212	33	head	head	NOUN
ftr-386	212	34	tax	tax	NOUN
ftr-386	212	35	or	or	CCONJ
ftr-386	212	36	requisition	requisition	NOUN
ftr-386	212	37	)	)	PUNCT
ftr-386	212	38	that	that	SCONJ
ftr-386	212	39	current	current	ADJ
ftr-386	212	40	doctrine	doctrine	NOUN
ftr-386	212	41	clearly	clearly	ADV
ftr-386	212	42	assumes	assume	VERB
ftr-386	212	43	to	to	PART
ftr-386	212	44	be	be	AUX
ftr-386	212	45	a	a	DET
ftr-386	212	46	direct	direct	ADJ
ftr-386	212	47	tax	tax	NOUN
ftr-386	212	48	.	.	PUNCT
ftr-386	213	1	see	see	VERB
ftr-386	213	2	note	note	NOUN
ftr-386	213	3	12	12	NUM
ftr-386	213	4	.	.	PUNCT
ftr-386	214	1	conversely	conversely	ADV
ftr-386	214	2	,	,	PUNCT
ftr-386	214	3	a	a	DET
ftr-386	214	4	tax	tax	NOUN
ftr-386	214	5	on	on	ADP
ftr-386	214	6	a	a	DET
ftr-386	214	7	transfer	transfer	NOUN
ftr-386	214	8	is	be	AUX
ftr-386	214	9	considered	consider	VERB
ftr-386	214	10	to	to	PART
ftr-386	214	11	be	be	AUX
ftr-386	214	12	an	an	DET
ftr-386	214	13	indirect	indirect	ADJ
ftr-386	214	14	tax	tax	NOUN
ftr-386	214	15	.	.	PUNCT
ftr-386	215	1	see	see	VERB
ftr-386	215	2	marjorie	marjorie	PROPN
ftr-386	215	3	kornhauser	kornhauser	PROPN
ftr-386	215	4	,	,	PUNCT
ftr-386	215	5	the	the	DET
ftr-386	215	6	constitutional	constitutional	ADJ
ftr-386	215	7	meaning	meaning	NOUN
ftr-386	215	8	of	of	ADP
ftr-386	215	9	income	income	NOUN
ftr-386	215	10	and	and	CCONJ
ftr-386	215	11	the	the	DET
ftr-386	215	12	income	income	NOUN
ftr-386	215	13	taxation	taxation	NOUN
ftr-386	215	14	of	of	ADP
ftr-386	215	15	gifts	gift	NOUN
ftr-386	215	16	,	,	PUNCT
ftr-386	215	17	25	25	NUM
ftr-386	215	18	conn	conn	PROPN
ftr-386	215	19	.	.	PUNCT
ftr-386	216	1	l.	l.	PROPN
ftr-386	216	2	rev	rev	PROPN
ftr-386	216	3	.	.	PROPN
ftr-386	216	4	1	1	NUM
ftr-386	216	5	(	(	PUNCT
ftr-386	216	6	1992	1992	NUM
ftr-386	216	7	)	)	PUNCT
ftr-386	216	8	(	(	PUNCT
ftr-386	216	9	hereinafter	hereinafter	NOUN
ftr-386	216	10	“	"	PUNCT
ftr-386	216	11	gifts	gift	NOUN
ftr-386	216	12	”	"	PUNCT
ftr-386	216	13	)	)	PUNCT
ftr-386	216	14	.	.	PUNCT
ftr-386	217	1	32	32	NUM
ftr-386	217	2	.	.	PUNCT
ftr-386	218	1	see	see	VERB
ftr-386	218	2	note	note	NOUN
ftr-386	218	3	53	53	NUM
ftr-386	218	4	and	and	CCONJ
ftr-386	218	5	accompanying	accompany	VERB
ftr-386	218	6	text	text	NOUN
ftr-386	218	7	.	.	PUNCT
ftr-386	219	1	33	33	NUM
ftr-386	219	2	.	.	PUNCT
ftr-386	220	1	see	see	VERB
ftr-386	220	2	460	460	NUM
ftr-386	220	3	u.s	u.s	PROPN
ftr-386	220	4	.	.	PROPN
ftr-386	220	5	at	at	ADP
ftr-386	220	6	88	88	NUM
ftr-386	220	7	-	-	SYM
ftr-386	220	8	90	90	NUM
ftr-386	220	9	.	.	PUNCT
ftr-386	221	1	34	34	NUM
ftr-386	221	2	.	.	PUNCT
ftr-386	222	1	in	in	ADP
ftr-386	222	2	mahana	mahana	PROPN
ftr-386	222	3	,	,	PUNCT
ftr-386	222	4	note	note	VERB
ftr-386	222	5	29	29	NUM
ftr-386	222	6	,	,	PUNCT
ftr-386	222	7	the	the	DET
ftr-386	222	8	court	court	NOUN
ftr-386	222	9	upheld	uphold	VERB
ftr-386	222	10	the	the	DET
ftr-386	222	11	validity	validity	NOUN
ftr-386	222	12	of	of	ADP
ftr-386	222	13	irc	irc	PROPN
ftr-386	222	14	§	§	PROPN
ftr-386	222	15	71	71	NUM
ftr-386	222	16	under	under	ADP
ftr-386	222	17	the	the	DET
ftr-386	222	18	16th	16th	ADJ
ftr-386	222	19	amendment	amendment	NOUN
ftr-386	222	20	,	,	PUNCT
ftr-386	222	21	stating	state	VERB
ftr-386	222	22	that	that	SCONJ
ftr-386	222	23	gould	gould	PROPN
ftr-386	222	24	only	only	ADV
ftr-386	222	25	purported	purport	VERB
ftr-386	222	26	to	to	PART
ftr-386	222	27	be	be	AUX
ftr-386	222	28	a	a	DET
ftr-386	222	29	case	case	NOUN
ftr-386	222	30	of	of	ADP
ftr-386	222	31	statutory	statutory	ADJ
ftr-386	222	32	interpretation	interpretation	NOUN
ftr-386	222	33	,	,	PUNCT
ftr-386	222	34	and	and	CCONJ
ftr-386	222	35	that	that	SCONJ
ftr-386	222	36	the	the	DET
ftr-386	222	37	“	"	PUNCT
ftr-386	222	38	full	full	ADJ
ftr-386	222	39	exercise	exercise	NOUN
ftr-386	222	40	of	of	ADP
ftr-386	222	41	its	its	PRON
ftr-386	222	42	taxing	tax	VERB
ftr-386	222	43	power	power	NOUN
ftr-386	222	44	”	"	PUNCT
ftr-386	222	45	maxim	maxim	NOUN
ftr-386	222	46	appearing	appear	VERB
ftr-386	222	47	in	in	ADP
ftr-386	222	48	later	late	ADJ
ftr-386	222	49	cases	case	NOUN
ftr-386	222	50	should	should	AUX
ftr-386	222	51	not	not	PART
ftr-386	222	52	be	be	AUX
ftr-386	222	53	deployed	deploy	VERB
ftr-386	222	54	to	to	PART
ftr-386	222	55	treat	treat	VERB
ftr-386	222	56	gould	gould	PROPN
ftr-386	222	57	(	(	PUNCT
ftr-386	222	58	retroactively	retroactively	ADV
ftr-386	222	59	)	)	PUNCT
ftr-386	222	60	as	as	ADP
ftr-386	222	61	having	having	AUX
ftr-386	222	62	had	have	AUX
ftr-386	222	63	constitutional	constitutional	ADJ
ftr-386	222	64	import	import	NOUN
ftr-386	222	65	.	.	PUNCT
ftr-386	223	1	see	see	VERB
ftr-386	223	2	also	also	ADV
ftr-386	223	3	,	,	PUNCT
ftr-386	223	4	hawkins	hawkins	PROPN
ftr-386	224	1	v.	v.	CCONJ
ftr-386	224	2	comm’r	comm’r	NOUN
ftr-386	224	3	,	,	PUNCT
ftr-386	224	4	6	6	NUM
ftr-386	224	5	b.t.a	b.t.a	NOUN
ftr-386	224	6	.	.	NOUN
ftr-386	224	7	1023	1023	NUM
ftr-386	224	8	,	,	PUNCT
ftr-386	224	9	1025	1025	NUM
ftr-386	224	10	(	(	PUNCT
ftr-386	224	11	1927	1927	NUM
ftr-386	224	12	)	)	PUNCT
ftr-386	224	13	(	(	PUNCT
ftr-386	224	14	stating	state	VERB
ftr-386	224	15	that	that	SCONJ
ftr-386	224	16	certain	certain	ADJ
ftr-386	224	17	personal	personal	ADJ
ftr-386	224	18	injury	injury	NOUN
ftr-386	224	19	damages	damage	NOUN
ftr-386	224	20	were	be	AUX
ftr-386	224	21	non	non	ADJ
ftr-386	224	22	-	-	ADJ
ftr-386	224	23	income	income	NOUN
ftr-386	224	24	under	under	ADP
ftr-386	224	25	the	the	DET
ftr-386	224	26	catch	catch	NOUN
ftr-386	224	27	-	-	PUNCT
ftr-386	224	28	all	all	DET
ftr-386	224	29	clause	clause	NOUN
ftr-386	224	30	,	,	PUNCT
ftr-386	224	31	but	but	CCONJ
ftr-386	224	32	that	that	SCONJ
ftr-386	224	33	congress	congress	PROPN
ftr-386	224	34	could	could	AUX
ftr-386	224	35	reverse	reverse	VERB
ftr-386	224	36	this	this	DET
ftr-386	224	37	result	result	NOUN
ftr-386	224	38	)	)	PUNCT
ftr-386	224	39	.	.	PUNCT
ftr-386	225	1	35	35	NUM
ftr-386	225	2	.	.	PUNCT
ftr-386	226	1	for	for	ADP
ftr-386	226	2	what	what	PRON
ftr-386	226	3	it	it	PRON
ftr-386	226	4	is	be	AUX
ftr-386	226	5	worth	worth	ADJ
ftr-386	226	6	,	,	PUNCT
ftr-386	226	7	the	the	DET
ftr-386	226	8	relevant	relevant	ADJ
ftr-386	226	9	title	title	NOUN
ftr-386	226	10	of	of	ADP
ftr-386	226	11	the	the	DET
ftr-386	226	12	u.s	u.s	PROPN
ftr-386	226	13	.	.	PROPN
ftr-386	226	14	code	code	PROPN
ftr-386	226	15	is	be	AUX
ftr-386	226	16	called	call	VERB
ftr-386	226	17	the	the	DET
ftr-386	226	18	“	"	PUNCT
ftr-386	226	19	internal	internal	ADJ
ftr-386	226	20	revenue	revenue	NOUN
ftr-386	226	21	code	code	NOUN
ftr-386	226	22	,	,	PUNCT
ftr-386	226	23	”	"	PUNCT
ftr-386	226	24	not	not	PART
ftr-386	226	25	the	the	DET
ftr-386	226	26	“	"	PUNCT
ftr-386	226	27	income	income	NOUN
ftr-386	226	28	tax	tax	NOUN
ftr-386	226	29	code	code	NOUN
ftr-386	226	30	.	.	PUNCT
ftr-386	226	31	”	"	PUNCT
ftr-386	227	1	subtitle	subtitle	NOUN
ftr-386	227	2	a	a	DET
ftr-386	227	3	thereof	thereof	ADV
ftr-386	227	4	is	be	AUX
ftr-386	227	5	called	call	VERB
ftr-386	227	6	“	"	PUNCT
ftr-386	227	7	income	income	NOUN
ftr-386	227	8	taxes	taxis	NOUN
ftr-386	227	9	,	,	PUNCT
ftr-386	227	10	”	"	PUNCT
ftr-386	227	11	but	but	CCONJ
ftr-386	227	12	it	it	PRON
ftr-386	227	13	includes	include	VERB
ftr-386	227	14	provisions	provision	NOUN
ftr-386	227	15	(	(	PUNCT
ftr-386	227	16	relating	relate	VERB
ftr-386	227	17	to	to	ADP
ftr-386	227	18	the	the	DET
ftr-386	227	19	corporate	corporate	ADJ
ftr-386	227	20	income	income	NOUN
ftr-386	227	21	tax	tax	NOUN
ftr-386	227	22	)	)	PUNCT
ftr-386	227	23	that	that	PRON
ftr-386	227	24	were	be	AUX
ftr-386	227	25	upheld	uphold	VERB
ftr-386	227	26	(	(	PUNCT
ftr-386	227	27	prior	prior	ADV
ftr-386	227	28	to	to	ADP
ftr-386	227	29	ratification	ratification	NOUN
ftr-386	227	30	of	of	ADP
ftr-386	227	31	the	the	DET
ftr-386	227	32	16th	16th	ADJ
ftr-386	227	33	amendment	amendment	NOUN
ftr-386	227	34	)	)	PUNCT
ftr-386	227	35	as	as	ADP
ftr-386	227	36	an	an	DET
ftr-386	227	37	indirect	indirect	ADJ
ftr-386	227	38	tax	tax	NOUN
ftr-386	227	39	.	.	PUNCT
ftr-386	228	1	see	see	VERB
ftr-386	228	2	note	note	NOUN
ftr-386	228	3	13	13	NUM
ftr-386	228	4	.	.	PUNCT
ftr-386	229	1	other	other	ADJ
ftr-386	229	2	titles	title	NOUN
ftr-386	229	3	contain	contain	VERB
ftr-386	229	4	excises	excise	NOUN
ftr-386	229	5	and	and	CCONJ
ftr-386	229	6	other	other	ADJ
ftr-386	229	7	indirect	indirect	ADJ
ftr-386	229	8	taxes	taxis	NOUN
ftr-386	229	9	.	.	PUNCT
ftr-386	230	1	an	an	DET
ftr-386	230	2	indirect	indirect	ADJ
ftr-386	230	3	tax	tax	NOUN
ftr-386	230	4	provision	provision	NOUN
ftr-386	230	5	not	not	PART
ftr-386	230	6	subject	subject	ADJ
ftr-386	230	7	to	to	ADP
ftr-386	230	8	the	the	DET
ftr-386	230	9	apportionment	apportionment	ADJ
ftr-386	230	10	requirement	requirement	NOUN
ftr-386	230	11	.	.	PUNCT
ftr-386	231	1	(	(	PUNCT
ftr-386	231	2	this31	this31	VERB
ftr-386	231	3	possibility	possibility	NOUN
ftr-386	231	4	is	be	AUX
ftr-386	231	5	not	not	PART
ftr-386	231	6	relevant	relevant	ADJ
ftr-386	231	7	to	to	ADP
ftr-386	231	8	murphy	murphy	PROPN
ftr-386	231	9	,	,	PUNCT
ftr-386	231	10	because	because	SCONJ
ftr-386	231	11	there	there	PRON
ftr-386	231	12	is	be	VERB
ftr-386	231	13	no	no	DET
ftr-386	231	14	“	"	PUNCT
ftr-386	231	15	damages	damage	NOUN
ftr-386	231	16	”	"	PUNCT
ftr-386	231	17	analogue	analogue	NOUN
ftr-386	231	18	to	to	PART
ftr-386	231	19	section	section	NOUN
ftr-386	231	20	71	71	NUM
ftr-386	231	21	.	.	PUNCT
ftr-386	231	22	)	)	PUNCT
ftr-386	232	1	the	the	DET
ftr-386	232	2	second	second	NOUN
ftr-386	232	3	is	be	AUX
ftr-386	232	4	that	that	PRON
ftr-386	232	5	gould	gould	PROPN
ftr-386	232	6	(	(	PUNCT
ftr-386	232	7	despite	despite	SCONJ
ftr-386	232	8	purporting	purport	VERB
ftr-386	232	9	to	to	PART
ftr-386	232	10	be	be	AUX
ftr-386	232	11	a	a	DET
ftr-386	232	12	statutoryconstruction	statutoryconstruction	NOUN
ftr-386	232	13	case	case	NOUN
ftr-386	232	14	)	)	PUNCT
ftr-386	232	15	was	be	AUX
ftr-386	232	16	a	a	DET
ftr-386	232	17	narrow	narrow	ADJ
ftr-386	232	18	construction	construction	NOUN
ftr-386	232	19	of	of	ADP
ftr-386	232	20	“	"	PUNCT
ftr-386	232	21	incomes	income	NOUN
ftr-386	232	22	”	"	PUNCT
ftr-386	232	23	under	under	ADP
ftr-386	232	24	the	the	DET
ftr-386	232	25	16th	16th	ADJ
ftr-386	232	26	amendment	amendment	NOUN
ftr-386	232	27	that	that	PRON
ftr-386	232	28	was	be	AUX
ftr-386	232	29	subsequently	subsequently	ADV
ftr-386	232	30	(	(	PUNCT
ftr-386	232	31	if	if	SCONJ
ftr-386	232	32	perhaps	perhaps	ADV
ftr-386	232	33	implicitly	implicitly	ADV
ftr-386	232	34	)	)	PUNCT
ftr-386	232	35	overruled	overrule	VERB
ftr-386	232	36	by	by	ADP
ftr-386	232	37	the	the	DET
ftr-386	232	38	supreme	supreme	PROPN
ftr-386	232	39	court	court	PROPN
ftr-386	232	40	in	in	ADP
ftr-386	232	41	later	later	ADJ
ftr-386	232	42	decisions	decision	NOUN
ftr-386	232	43	.	.	PUNCT
ftr-386	233	1	(	(	PUNCT
ftr-386	233	2	this	this	DET
ftr-386	233	3	possibility	possibility	NOUN
ftr-386	233	4	undermines	undermine	VERB
ftr-386	233	5	the	the	DET
ftr-386	233	6	murphy32	murphy32	NOUN
ftr-386	233	7	panel	panel	NOUN
ftr-386	233	8	’s	’s	PART
ftr-386	233	9	view	view	NOUN
ftr-386	233	10	that	that	SCONJ
ftr-386	233	11	early	early	ADJ
ftr-386	233	12	interpretations	interpretation	NOUN
ftr-386	233	13	of	of	ADP
ftr-386	233	14	the	the	DET
ftr-386	233	15	16th	16th	ADJ
ftr-386	233	16	amendment	amendment	NOUN
ftr-386	233	17	are	be	AUX
ftr-386	233	18	definitive.)33	definitive.)33	NOUN
ftr-386	233	19	the	the	DET
ftr-386	233	20	third	third	ADJ
ftr-386	233	21	is	be	AUX
ftr-386	233	22	that	that	SCONJ
ftr-386	233	23	gould	gould	PROPN
ftr-386	233	24	was	be	AUX
ftr-386	233	25	indeed	indeed	ADV
ftr-386	233	26	(	(	PUNCT
ftr-386	233	27	as	as	SCONJ
ftr-386	233	28	it	it	PRON
ftr-386	233	29	claimed	claim	VERB
ftr-386	233	30	)	)	PUNCT
ftr-386	233	31	a	a	DET
ftr-386	233	32	statutory	statutory	ADJ
ftr-386	233	33	-	-	PUNCT
ftr-386	233	34	construction	construction	NOUN
ftr-386	233	35	case	case	NOUN
ftr-386	233	36	that	that	PRON
ftr-386	233	37	adopted	adopt	VERB
ftr-386	233	38	a	a	DET
ftr-386	233	39	narrow	narrow	ADJ
ftr-386	233	40	view	view	NOUN
ftr-386	233	41	of	of	ADP
ftr-386	233	42	catch	catch	NOUN
ftr-386	233	43	-	-	PUNCT
ftr-386	233	44	all	all	DET
ftr-386	233	45	income	income	NOUN
ftr-386	233	46	as	as	ADP
ftr-386	233	47	of	of	ADP
ftr-386	233	48	1913	1913	NUM
ftr-386	233	49	but	but	CCONJ
ftr-386	233	50	did	do	AUX
ftr-386	233	51	not	not	PART
ftr-386	233	52	adopt	adopt	VERB
ftr-386	233	53	a	a	DET
ftr-386	233	54	narrow	narrow	ADJ
ftr-386	233	55	construction	construction	NOUN
ftr-386	233	56	of	of	ADP
ftr-386	233	57	“	"	PUNCT
ftr-386	233	58	incomes	income	NOUN
ftr-386	233	59	”	"	PUNCT
ftr-386	233	60	in	in	ADP
ftr-386	233	61	the	the	DET
ftr-386	233	62	16th	16th	ADJ
ftr-386	233	63	amendment	amendment	NOUN
ftr-386	233	64	.	.	PUNCT
ftr-386	234	1	(	(	PUNCT
ftr-386	234	2	under	under	ADP
ftr-386	234	3	this	this	DET
ftr-386	234	4	view,34	view,34	NOUN
ftr-386	234	5	later	later	ADV
ftr-386	234	6	cases	case	NOUN
ftr-386	234	7	could	could	AUX
ftr-386	234	8	–	–	PUNCT
ftr-386	234	9	and	and	CCONJ
ftr-386	234	10	did	do	AUX
ftr-386	234	11	–	–	PUNCT
ftr-386	234	12	adopt	adopt	VERB
ftr-386	234	13	a	a	DET
ftr-386	234	14	broader	broad	ADJ
ftr-386	234	15	view	view	NOUN
ftr-386	234	16	of	of	ADP
ftr-386	234	17	statutory	statutory	ADJ
ftr-386	234	18	construction	construction	NOUN
ftr-386	234	19	,	,	PUNCT
ftr-386	234	20	as	as	SCONJ
ftr-386	234	21	evidenced	evidence	VERB
ftr-386	234	22	by	by	ADP
ftr-386	234	23	the	the	DET
ftr-386	234	24	emergence	emergence	NOUN
ftr-386	234	25	of	of	ADP
ftr-386	234	26	the	the	DET
ftr-386	234	27	“	"	PUNCT
ftr-386	234	28	full	full	ADJ
ftr-386	234	29	exercise	exercise	NOUN
ftr-386	234	30	of	of	ADP
ftr-386	234	31	the	the	DET
ftr-386	234	32	taxing	tax	VERB
ftr-386	234	33	power	power	NOUN
ftr-386	234	34	”	"	PUNCT
ftr-386	234	35	dictum	dictum	NOUN
ftr-386	234	36	in	in	ADP
ftr-386	234	37	the	the	DET
ftr-386	234	38	late	late	ADJ
ftr-386	234	39	1930s	1930	NOUN
ftr-386	234	40	,	,	PUNCT
ftr-386	234	41	without	without	ADP
ftr-386	234	42	running	run	VERB
ftr-386	234	43	afoul	afoul	NOUN
ftr-386	234	44	of	of	ADP
ftr-386	234	45	the	the	DET
ftr-386	234	46	16th	16th	ADJ
ftr-386	234	47	amendment	amendment	NOUN
ftr-386	234	48	,	,	PUNCT
ftr-386	234	49	in	in	ADP
ftr-386	234	50	the	the	DET
ftr-386	234	51	case	case	NOUN
ftr-386	234	52	of	of	ADP
ftr-386	234	53	catch	catch	NOUN
ftr-386	234	54	-	-	PUNCT
ftr-386	234	55	all	all	DET
ftr-386	234	56	income	income	NOUN
ftr-386	234	57	,	,	PUNCT
ftr-386	234	58	or	or	CCONJ
ftr-386	234	59	the	the	DET
ftr-386	234	60	direct	direct	ADJ
ftr-386	234	61	tax	tax	NOUN
ftr-386	234	62	problem	problem	NOUN
ftr-386	234	63	,	,	PUNCT
ftr-386	234	64	in	in	ADP
ftr-386	234	65	other	other	ADJ
ftr-386	234	66	cases	case	NOUN
ftr-386	234	67	.	.	PUNCT
ftr-386	234	68	)	)	PUNCT
ftr-386	235	1	the	the	DET
ftr-386	235	2	effect	effect	NOUN
ftr-386	235	3	of	of	ADP
ftr-386	235	4	treating	treat	VERB
ftr-386	235	5	something	something	PRON
ftr-386	235	6	(	(	PUNCT
ftr-386	235	7	such	such	ADJ
ftr-386	235	8	as	as	ADP
ftr-386	235	9	certain	certain	ADJ
ftr-386	235	10	alimony	alimony	NOUN
ftr-386	235	11	)	)	PUNCT
ftr-386	235	12	as	as	ADP
ftr-386	235	13	gross	gross	ADJ
ftr-386	235	14	income	income	NOUN
ftr-386	235	15	by	by	ADP
ftr-386	235	16	statute	statute	NOUN
ftr-386	235	17	is	be	AUX
ftr-386	235	18	that	that	SCONJ
ftr-386	235	19	it	it	PRON
ftr-386	235	20	is	be	AUX
ftr-386	235	21	included	include	VERB
ftr-386	235	22	in	in	ADP
ftr-386	235	23	the	the	DET
ftr-386	235	24	tax	tax	NOUN
ftr-386	235	25	base	base	NOUN
ftr-386	235	26	that	that	PRON
ftr-386	235	27	is	be	AUX
ftr-386	235	28	subject	subject	ADJ
ftr-386	235	29	to	to	ADP
ftr-386	235	30	tax	tax	NOUN
ftr-386	235	31	.	.	PUNCT
ftr-386	236	1	a	a	DET
ftr-386	236	2	way	way	NOUN
ftr-386	236	3	of	of	ADP
ftr-386	236	4	stating	state	VERB
ftr-386	236	5	the	the	DET
ftr-386	236	6	problem	problem	NOUN
ftr-386	236	7	is	be	AUX
ftr-386	236	8	whether	whether	SCONJ
ftr-386	236	9	congress	congress	PROPN
ftr-386	236	10	has	have	VERB
ftr-386	236	11	the	the	DET
ftr-386	236	12	power	power	NOUN
ftr-386	236	13	to	to	PART
ftr-386	236	14	tax	tax	VERB
ftr-386	236	15	something	something	PRON
ftr-386	236	16	(	(	PUNCT
ftr-386	236	17	such	such	ADJ
ftr-386	236	18	as	as	ADP
ftr-386	236	19	alimony	alimony	NOUN
ftr-386	236	20	)	)	PUNCT
ftr-386	236	21	as	as	ADP
ftr-386	236	22	“	"	PUNCT
ftr-386	236	23	income	income	NOUN
ftr-386	236	24	”	"	PUNCT
ftr-386	236	25	that	that	PRON
ftr-386	236	26	the	the	DET
ftr-386	236	27	supreme	supreme	PROPN
ftr-386	236	28	court	court	PROPN
ftr-386	236	29	has	have	AUX
ftr-386	236	30	held	hold	VERB
ftr-386	236	31	not	not	PART
ftr-386	236	32	to	to	PART
ftr-386	236	33	be	be	AUX
ftr-386	236	34	“	"	PUNCT
ftr-386	236	35	income	income	NOUN
ftr-386	236	36	”	"	PUNCT
ftr-386	236	37	(	(	PUNCT
ftr-386	236	38	within	within	ADP
ftr-386	236	39	the	the	DET
ftr-386	236	40	16th	16th	ADJ
ftr-386	236	41	amendment	amendment	NOUN
ftr-386	236	42	)	)	PUNCT
ftr-386	236	43	.	.	PUNCT
ftr-386	237	1	but	but	CCONJ
ftr-386	237	2	the	the	DET
ftr-386	237	3	power	power	NOUN
ftr-386	237	4	of	of	ADP
ftr-386	237	5	congress	congress	PROPN
ftr-386	237	6	is	be	AUX
ftr-386	237	7	not	not	PART
ftr-386	237	8	thwarted	thwart	VERB
ftr-386	237	9	by	by	ADP
ftr-386	237	10	its	its	PRON
ftr-386	237	11	means	mean	NOUN
ftr-386	237	12	of	of	ADP
ftr-386	237	13	expression	expression	NOUN
ftr-386	237	14	.	.	PUNCT
ftr-386	238	1	there	there	PRON
ftr-386	238	2	is	be	VERB
ftr-386	238	3	nothing	nothing	PRON
ftr-386	238	4	in	in	ADP
ftr-386	238	5	the	the	DET
ftr-386	238	6	constitution	constitution	NOUN
ftr-386	238	7	requiring	require	VERB
ftr-386	238	8	statutory	statutory	ADJ
ftr-386	238	9	law	law	NOUN
ftr-386	238	10	to	to	PART
ftr-386	238	11	be	be	AUX
ftr-386	238	12	organized	organize	VERB
ftr-386	238	13	and	and	CCONJ
ftr-386	238	14	labeled	label	VERB
ftr-386	238	15	in	in	ADP
ftr-386	238	16	a	a	DET
ftr-386	238	17	certain	certain	ADJ
ftr-386	238	18	way	way	NOUN
ftr-386	238	19	,	,	PUNCT
ftr-386	238	20	and	and	CCONJ
ftr-386	238	21	the35	the35	PROPN
ftr-386	238	22	2007	2007	NUM
ftr-386	238	23	murphy	murphy	PROPN
ftr-386	238	24	and	and	CCONJ
ftr-386	238	25	the	the	DET
ftr-386	238	26	sixteenth	sixteenth	ADJ
ftr-386	238	27	amendment	amendment	NOUN
ftr-386	238	28	379	379	NUM
ftr-386	238	29	36	36	NUM
ftr-386	238	30	.	.	PUNCT
ftr-386	239	1	see	see	VERB
ftr-386	239	2	stanton	stanton	PROPN
ftr-386	239	3	v.	v.	ADP
ftr-386	239	4	baltic	baltic	PROPN
ftr-386	239	5	mining	mining	PROPN
ftr-386	239	6	co.	co.	PROPN
ftr-386	239	7	,	,	PUNCT
ftr-386	239	8	240	240	NUM
ftr-386	239	9	u.s	u.s	PROPN
ftr-386	239	10	.	.	PROPN
ftr-386	239	11	103	103	NUM
ftr-386	239	12	(	(	PUNCT
ftr-386	239	13	1915	1915	NUM
ftr-386	239	14	)	)	PUNCT
ftr-386	239	15	(	(	PUNCT
ftr-386	239	16	provisions	provision	NOUN
ftr-386	239	17	within	within	ADP
ftr-386	239	18	an	an	DET
ftr-386	239	19	income	income	NOUN
ftr-386	239	20	tax	tax	NOUN
ftr-386	239	21	that	that	PRON
ftr-386	239	22	arguably	arguably	ADV
ftr-386	239	23	do	do	AUX
ftr-386	239	24	not	not	PART
ftr-386	239	25	tax	tax	VERB
ftr-386	239	26	income	income	NOUN
ftr-386	239	27	can	can	AUX
ftr-386	239	28	be	be	AUX
ftr-386	239	29	valid	valid	ADJ
ftr-386	239	30	as	as	ADP
ftr-386	239	31	indirect	indirect	ADJ
ftr-386	239	32	tax	tax	NOUN
ftr-386	239	33	provisions	provision	NOUN
ftr-386	239	34	)	)	PUNCT
ftr-386	239	35	;	;	PUNCT
ftr-386	239	36	penn	penn	PROPN
ftr-386	239	37	mutual	mutual	PROPN
ftr-386	239	38	ins	ins	PROPN
ftr-386	239	39	.	.	PUNCT
ftr-386	239	40	co.	co.	PROPN
ftr-386	240	1	v.	v.	ADP
ftr-386	240	2	comm’r	comm’r	PROPN
ftr-386	240	3	,	,	PUNCT
ftr-386	240	4	277	277	NUM
ftr-386	240	5	f.2d	f.2d	NOUN
ftr-386	240	6	16	16	NUM
ftr-386	240	7	,	,	PUNCT
ftr-386	240	8	19	19	NUM
ftr-386	240	9	-	-	SYM
ftr-386	240	10	20	20	NUM
ftr-386	240	11	(	(	PUNCT
ftr-386	240	12	3d	3d	NOUN
ftr-386	240	13	cir.1960	cir.1960	NUM
ftr-386	240	14	)	)	PUNCT
ftr-386	240	15	(	(	PUNCT
ftr-386	240	16	same	same	ADJ
ftr-386	240	17	)	)	PUNCT
ftr-386	240	18	.	.	PUNCT
ftr-386	241	1	37	37	NUM
ftr-386	241	2	.	.	PUNCT
ftr-386	242	1	the	the	DET
ftr-386	242	2	case	case	NOUN
ftr-386	242	3	that	that	PRON
ftr-386	242	4	is	be	AUX
ftr-386	242	5	most	most	ADV
ftr-386	242	6	hostile	hostile	ADJ
ftr-386	242	7	to	to	ADP
ftr-386	242	8	the	the	DET
ftr-386	242	9	taxing	tax	VERB
ftr-386	242	10	power	power	NOUN
ftr-386	242	11	,	,	PUNCT
ftr-386	242	12	the	the	DET
ftr-386	242	13	pollock	pollock	NOUN
ftr-386	242	14	case	case	NOUN
ftr-386	242	15	,	,	PUNCT
ftr-386	242	16	note	note	VERB
ftr-386	242	17	12	12	NUM
ftr-386	242	18	,	,	PUNCT
ftr-386	242	19	supports	support	VERB
ftr-386	242	20	this	this	DET
ftr-386	242	21	conclusion	conclusion	NOUN
ftr-386	242	22	.	.	PUNCT
ftr-386	243	1	there	there	ADV
ftr-386	243	2	,	,	PUNCT
ftr-386	243	3	the	the	DET
ftr-386	243	4	wage	wage	NOUN
ftr-386	243	5	portion	portion	NOUN
ftr-386	243	6	of	of	ADP
ftr-386	243	7	the	the	DET
ftr-386	243	8	tax	tax	NOUN
ftr-386	243	9	was	be	AUX
ftr-386	243	10	held	hold	VERB
ftr-386	243	11	to	to	PART
ftr-386	243	12	be	be	AUX
ftr-386	243	13	valid	valid	ADJ
ftr-386	243	14	as	as	ADP
ftr-386	243	15	an	an	DET
ftr-386	243	16	indirect	indirect	ADJ
ftr-386	243	17	tax	tax	NOUN
ftr-386	243	18	,	,	PUNCT
ftr-386	243	19	despite	despite	SCONJ
ftr-386	243	20	being	be	AUX
ftr-386	243	21	contained	contain	VERB
ftr-386	243	22	within	within	ADP
ftr-386	243	23	an	an	DET
ftr-386	243	24	“	"	PUNCT
ftr-386	243	25	income	income	NOUN
ftr-386	243	26	tax	tax	NOUN
ftr-386	243	27	.	.	PUNCT
ftr-386	243	28	”	"	PUNCT
ftr-386	244	1	in	in	ADP
ftr-386	244	2	agreement	agreement	NOUN
ftr-386	244	3	with	with	ADP
ftr-386	244	4	this	this	DET
ftr-386	244	5	analysis	analysis	NOUN
ftr-386	244	6	are	be	AUX
ftr-386	244	7	,	,	PUNCT
ftr-386	244	8	e.g.	e.g.	ADV
ftr-386	244	9	,	,	PUNCT
ftr-386	244	10	kornhauser	kornhauser	NOUN
ftr-386	244	11	,	,	PUNCT
ftr-386	244	12	note	note	VERB
ftr-386	244	13	31	31	NUM
ftr-386	244	14	(	(	PUNCT
ftr-386	244	15	gifts	gift	NOUN
ftr-386	244	16	)	)	PUNCT
ftr-386	244	17	;	;	PUNCT
ftr-386	245	1	douglas	douglas	PROPN
ftr-386	245	2	a.	a.	PROPN
ftr-386	245	3	kahn	kahn	PROPN
ftr-386	245	4	,	,	PUNCT
ftr-386	245	5	the	the	DET
ftr-386	245	6	constitutionality	constitutionality	NOUN
ftr-386	245	7	of	of	ADP
ftr-386	245	8	taxing	tax	VERB
ftr-386	245	9	compensatory	compensatory	ADJ
ftr-386	245	10	damages	damage	NOUN
ftr-386	245	11	for	for	ADP
ftr-386	245	12	mental	mental	ADJ
ftr-386	245	13	distress	distress	NOUN
ftr-386	245	14	when	when	SCONJ
ftr-386	245	15	there	there	PRON
ftr-386	245	16	was	be	VERB
ftr-386	245	17	no	no	DET
ftr-386	245	18	accompanying	accompanying	ADJ
ftr-386	245	19	physical	physical	ADJ
ftr-386	245	20	injury	injury	NOUN
ftr-386	245	21	,	,	PUNCT
ftr-386	245	22	4	4	NUM
ftr-386	245	23	fla	fla	NOUN
ftr-386	245	24	.	.	PUNCT
ftr-386	246	1	tax	tax	PROPN
ftr-386	246	2	rev	rev	PROPN
ftr-386	246	3	.	.	PROPN
ftr-386	246	4	128	128	NUM
ftr-386	246	5	,	,	PUNCT
ftr-386	246	6	130	130	NUM
ftr-386	246	7	(	(	PUNCT
ftr-386	246	8	1999	1999	NUM
ftr-386	246	9	)	)	PUNCT
ftr-386	246	10	;	;	PUNCT
ftr-386	246	11	bruce	bruce	PROPN
ftr-386	246	12	a.	a.	PROPN
ftr-386	246	13	ackerman	ackerman	PROPN
ftr-386	246	14	,	,	PUNCT
ftr-386	246	15	taxation	taxation	NOUN
ftr-386	246	16	and	and	CCONJ
ftr-386	246	17	the	the	DET
ftr-386	246	18	constitution	constitution	NOUN
ftr-386	246	19	,	,	PUNCT
ftr-386	246	20	99	99	NUM
ftr-386	246	21	colum	colum	NOUN
ftr-386	246	22	.	.	PUNCT
ftr-386	247	1	l.	l.	PROPN
ftr-386	247	2	rev	rev	PROPN
ftr-386	247	3	.	.	PROPN
ftr-386	247	4	1	1	NUM
ftr-386	247	5	,	,	PUNCT
ftr-386	247	6	16	16	NUM
ftr-386	247	7	-	-	SYM
ftr-386	247	8	18	18	NUM
ftr-386	247	9	(	(	PUNCT
ftr-386	247	10	1999	1999	NUM
ftr-386	247	11	)	)	PUNCT
ftr-386	247	12	;	;	PUNCT
ftr-386	247	13	lawrence	lawrence	PROPN
ftr-386	247	14	zelenak	zelenak	PROPN
ftr-386	247	15	,	,	PUNCT
ftr-386	247	16	radical	radical	ADJ
ftr-386	247	17	tax	tax	NOUN
ftr-386	247	18	reform	reform	NOUN
ftr-386	247	19	,	,	PUNCT
ftr-386	247	20	the	the	DET
ftr-386	247	21	constitution	constitution	NOUN
ftr-386	247	22	,	,	PUNCT
ftr-386	247	23	and	and	CCONJ
ftr-386	247	24	the	the	DET
ftr-386	247	25	conscientious	conscientious	ADJ
ftr-386	247	26	legislator	legislator	NOUN
ftr-386	247	27	,	,	PUNCT
ftr-386	247	28	99	99	NUM
ftr-386	247	29	colum	colum	NOUN
ftr-386	247	30	.	.	PUNCT
ftr-386	248	1	l.	l.	PROPN
ftr-386	248	2	rev	rev	PROPN
ftr-386	248	3	.	.	PROPN
ftr-386	248	4	833	833	NUM
ftr-386	248	5	,	,	PUNCT
ftr-386	248	6	843	843	NUM
ftr-386	248	7	-	-	SYM
ftr-386	248	8	44	44	NUM
ftr-386	248	9	(	(	PUNCT
ftr-386	248	10	1999	1999	NUM
ftr-386	248	11	)	)	PUNCT
ftr-386	248	12	;	;	PUNCT
ftr-386	249	1	calvin	calvin	PROPN
ftr-386	249	2	h.	h.	PROPN
ftr-386	249	3	johnson	johnson	PROPN
ftr-386	249	4	,	,	PUNCT
ftr-386	249	5	fixing	fix	VERB
ftr-386	249	6	the	the	DET
ftr-386	249	7	constitutional	constitutional	ADJ
ftr-386	249	8	absurdity	absurdity	NOUN
ftr-386	249	9	of	of	ADP
ftr-386	249	10	the	the	DET
ftr-386	249	11	apportionment	apportionment	NOUN
ftr-386	249	12	of	of	ADP
ftr-386	249	13	direct	direct	ADJ
ftr-386	249	14	tax	tax	NOUN
ftr-386	249	15	,	,	PUNCT
ftr-386	249	16	21	21	NUM
ftr-386	249	17	const	const	NOUN
ftr-386	249	18	.	.	PUNCT
ftr-386	249	19	comm	comm	NOUN
ftr-386	249	20	.	.	PUNCT
ftr-386	249	21	295	295	NUM
ftr-386	249	22	,	,	PUNCT
ftr-386	249	23	?	?	PUNCT
ftr-386	249	24	?	?	PUNCT
ftr-386	249	25	?	?	PUNCT
ftr-386	250	1	(	(	PUNCT
ftr-386	250	2	2004	2004	NUM
ftr-386	250	3	)	)	PUNCT
ftr-386	250	4	(	(	PUNCT
ftr-386	250	5	hereinafter	hereinafter	NOUN
ftr-386	250	6	“	"	PUNCT
ftr-386	250	7	apportionment	apportionment	NOUN
ftr-386	250	8	”	"	PUNCT
ftr-386	250	9	)	)	PUNCT
ftr-386	250	10	.	.	PUNCT
ftr-386	251	1	jensen	jensen	PROPN
ftr-386	251	2	,	,	PUNCT
ftr-386	251	3	note	note	VERB
ftr-386	251	4	30	30	NUM
ftr-386	251	5	,	,	PUNCT
ftr-386	251	6	appears	appear	VERB
ftr-386	251	7	to	to	PART
ftr-386	251	8	be	be	AUX
ftr-386	251	9	the	the	DET
ftr-386	251	10	only	only	ADJ
ftr-386	251	11	outlier	outlier	NOUN
ftr-386	251	12	,	,	PUNCT
ftr-386	251	13	characterizing	characterize	VERB
ftr-386	251	14	this	this	DET
ftr-386	251	15	position	position	NOUN
ftr-386	251	16	(	(	PUNCT
ftr-386	251	17	at	at	ADP
ftr-386	251	18	1086	1086	NUM
ftr-386	251	19	)	)	PUNCT
ftr-386	251	20	as	as	ADP
ftr-386	251	21	“	"	PUNCT
ftr-386	251	22	anything	anything	PRON
ftr-386	251	23	goes	go	VERB
ftr-386	251	24	,	,	PUNCT
ftr-386	251	25	”	"	PUNCT
ftr-386	251	26	which	which	PRON
ftr-386	251	27	is	be	AUX
ftr-386	251	28	false	false	ADJ
ftr-386	251	29	,	,	PUNCT
ftr-386	251	30	since	since	SCONJ
ftr-386	251	31	(	(	PUNCT
ftr-386	251	32	1	1	X
ftr-386	251	33	)	)	PUNCT
ftr-386	251	34	the	the	DET
ftr-386	251	35	item	item	NOUN
ftr-386	251	36	must	must	AUX
ftr-386	251	37	be	be	AUX
ftr-386	251	38	explicitly	explicitly	ADV
ftr-386	251	39	taxed	tax	VERB
ftr-386	251	40	by	by	ADP
ftr-386	251	41	congress	congress	PROPN
ftr-386	251	42	,	,	PUNCT
ftr-386	251	43	and	and	CCONJ
ftr-386	251	44	(	(	PUNCT
ftr-386	251	45	2	2	X
ftr-386	251	46	)	)	PUNCT
ftr-386	251	47	any	any	DET
ftr-386	251	48	tax	tax	NOUN
ftr-386	251	49	on	on	ADP
ftr-386	251	50	non	non	ADJ
ftr-386	251	51	-	-	ADJ
ftr-386	251	52	income	income	NOUN
ftr-386	251	53	must	must	AUX
ftr-386	251	54	still	still	ADV
ftr-386	251	55	pass	pass	VERB
ftr-386	251	56	the	the	DET
ftr-386	251	57	indirecttax	indirecttax	ADJ
ftr-386	251	58	test	test	NOUN
ftr-386	251	59	.	.	PUNCT
ftr-386	252	1	38	38	NUM
ftr-386	252	2	.	.	PUNCT
ftr-386	253	1	the	the	DET
ftr-386	253	2	well	well	ADV
ftr-386	253	3	-	-	PUNCT
ftr-386	253	4	known	know	VERB
ftr-386	253	5	case	case	NOUN
ftr-386	253	6	of	of	ADP
ftr-386	253	7	eisner	eisner	PROPN
ftr-386	253	8	v.	v.	PROPN
ftr-386	253	9	macomber	macomber	PROPN
ftr-386	253	10	,	,	PUNCT
ftr-386	253	11	252	252	NUM
ftr-386	253	12	u.s	u.s	PROPN
ftr-386	253	13	.	.	PROPN
ftr-386	253	14	189	189	NUM
ftr-386	253	15	(	(	PUNCT
ftr-386	253	16	1920	1920	NUM
ftr-386	253	17	)	)	PUNCT
ftr-386	253	18	,	,	PUNCT
ftr-386	253	19	involved	involve	VERB
ftr-386	253	20	a	a	DET
ftr-386	253	21	specific	specific	ADJ
ftr-386	253	22	statutory	statutory	ADJ
ftr-386	253	23	provision	provision	NOUN
ftr-386	253	24	that	that	PRON
ftr-386	253	25	treated	treat	VERB
ftr-386	253	26	stock	stock	NOUN
ftr-386	253	27	dividends	dividend	NOUN
ftr-386	253	28	as	as	ADP
ftr-386	253	29	gross	gross	ADJ
ftr-386	253	30	income	income	NOUN
ftr-386	253	31	.	.	PUNCT
ftr-386	254	1	the	the	DET
ftr-386	254	2	supreme	supreme	PROPN
ftr-386	254	3	court	court	PROPN
ftr-386	254	4	held	hold	VERB
ftr-386	254	5	that	that	SCONJ
ftr-386	254	6	pro	pro	ADJ
ftr-386	254	7	rata	rata	ADJ
ftr-386	254	8	stock	stock	NOUN
ftr-386	254	9	dividends	dividend	NOUN
ftr-386	254	10	were	be	AUX
ftr-386	254	11	not	not	PART
ftr-386	254	12	“	"	PUNCT
ftr-386	254	13	income	income	NOUN
ftr-386	254	14	”	"	PUNCT
ftr-386	254	15	under	under	ADP
ftr-386	254	16	the	the	DET
ftr-386	254	17	16th	16th	ADJ
ftr-386	254	18	amendment	amendment	NOUN
ftr-386	254	19	,	,	PUNCT
ftr-386	254	20	but	but	CCONJ
ftr-386	254	21	it	it	PRON
ftr-386	254	22	also	also	ADV
ftr-386	254	23	held	hold	VERB
ftr-386	254	24	(	(	PUNCT
ftr-386	254	25	at	at	ADP
ftr-386	254	26	217	217	NUM
ftr-386	254	27	-	-	SYM
ftr-386	254	28	18	18	NUM
ftr-386	254	29	)	)	PUNCT
ftr-386	254	30	that	that	SCONJ
ftr-386	254	31	the	the	DET
ftr-386	254	32	resulting	result	VERB
ftr-386	254	33	tax	tax	NOUN
ftr-386	254	34	on	on	ADP
ftr-386	254	35	(	(	PUNCT
ftr-386	254	36	a	a	DET
ftr-386	254	37	portion	portion	NOUN
ftr-386	254	38	of	of	ADP
ftr-386	254	39	the	the	DET
ftr-386	254	40	value	value	NOUN
ftr-386	254	41	)	)	PUNCT
ftr-386	254	42	of	of	ADP
ftr-386	254	43	the	the	DET
ftr-386	254	44	shares	share	NOUN
ftr-386	254	45	of	of	ADP
ftr-386	254	46	stock	stock	NOUN
ftr-386	254	47	was	be	AUX
ftr-386	254	48	an	an	DET
ftr-386	254	49	unapportioned	unapportioned	ADJ
ftr-386	254	50	direct	direct	ADJ
ftr-386	254	51	tax	tax	NOUN
ftr-386	254	52	.	.	PUNCT
ftr-386	255	1	39	39	NUM
ftr-386	255	2	.	.	PUNCT
ftr-386	256	1	another	another	DET
ftr-386	256	2	example	example	NOUN
ftr-386	256	3	is	be	AUX
ftr-386	256	4	presented	present	VERB
ftr-386	256	5	by	by	ADP
ftr-386	256	6	the	the	DET
ftr-386	256	7	statutory	statutory	ADJ
ftr-386	256	8	exclusion	exclusion	NOUN
ftr-386	256	9	for	for	ADP
ftr-386	256	10	“	"	PUNCT
ftr-386	256	11	qualified	qualified	ADJ
ftr-386	256	12	scholarships	scholarship	NOUN
ftr-386	256	13	”	"	PUNCT
ftr-386	256	14	under	under	ADP
ftr-386	256	15	irc	irc	PROPN
ftr-386	256	16	§	§	PROPN
ftr-386	256	17	117	117	NUM
ftr-386	256	18	.	.	PUNCT
ftr-386	257	1	if	if	SCONJ
ftr-386	257	2	the	the	DET
ftr-386	257	3	exclusion	exclusion	NOUN
ftr-386	257	4	is	be	AUX
ftr-386	257	5	found	find	VERB
ftr-386	257	6	not	not	PART
ftr-386	257	7	to	to	PART
ftr-386	257	8	apply	apply	VERB
ftr-386	257	9	,	,	PUNCT
ftr-386	257	10	it	it	PRON
ftr-386	257	11	is	be	AUX
ftr-386	257	12	not	not	PART
ftr-386	257	13	certain	certain	ADJ
ftr-386	257	14	that	that	SCONJ
ftr-386	257	15	it	it	PRON
ftr-386	257	16	is	be	AUX
ftr-386	257	17	includible	includible	ADJ
ftr-386	257	18	in	in	ADP
ftr-386	257	19	income	income	NOUN
ftr-386	257	20	,	,	PUNCT
ftr-386	257	21	because	because	SCONJ
ftr-386	257	22	no	no	DET
ftr-386	257	23	code	code	NOUN
ftr-386	257	24	provision	provision	NOUN
ftr-386	257	25	so	so	SCONJ
ftr-386	257	26	states	state	NOUN
ftr-386	257	27	.	.	PUNCT
ftr-386	258	1	thus	thus	ADV
ftr-386	258	2	,	,	PUNCT
ftr-386	258	3	the	the	DET
ftr-386	258	4	inclusion	inclusion	NOUN
ftr-386	258	5	issue	issue	NOUN
ftr-386	258	6	,	,	PUNCT
ftr-386	258	7	if	if	SCONJ
ftr-386	258	8	not	not	PART
ftr-386	258	9	otherwise	otherwise	ADV
ftr-386	258	10	settled	settle	VERB
ftr-386	258	11	under	under	ADP
ftr-386	258	12	some	some	DET
ftr-386	258	13	specific	specific	ADJ
ftr-386	258	14	code	code	NOUN
ftr-386	258	15	provision	provision	NOUN
ftr-386	258	16	(	(	PUNCT
ftr-386	258	17	such	such	ADJ
ftr-386	258	18	as	as	ADP
ftr-386	258	19	the	the	DET
ftr-386	258	20	“	"	PUNCT
ftr-386	258	21	compensation	compensation	NOUN
ftr-386	258	22	for	for	ADP
ftr-386	258	23	services	service	NOUN
ftr-386	258	24	”	"	PUNCT
ftr-386	258	25	clause	clause	NOUN
ftr-386	258	26	that	that	PRON
ftr-386	258	27	is	be	AUX
ftr-386	258	28	irc	irc	ADP
ftr-386	258	29	§	§	PROPN
ftr-386	258	30	61(a)(1	61(a)(1	NUM
ftr-386	258	31	)	)	PUNCT
ftr-386	258	32	)	)	PUNCT
ftr-386	258	33	,	,	PUNCT
ftr-386	258	34	must	must	AUX
ftr-386	258	35	be	be	AUX
ftr-386	258	36	dealt	deal	VERB
ftr-386	258	37	with	with	ADP
ftr-386	258	38	under	under	ADP
ftr-386	258	39	the	the	DET
ftr-386	258	40	catch	catch	NOUN
ftr-386	258	41	-	-	PUNCT
ftr-386	258	42	all	all	DET
ftr-386	258	43	clause	clause	NOUN
ftr-386	258	44	of	of	ADP
ftr-386	258	45	§	§	PROPN
ftr-386	258	46	61(a	61(a	NUM
ftr-386	258	47	)	)	PUNCT
ftr-386	258	48	(	(	PUNCT
ftr-386	258	49	and	and	CCONJ
ftr-386	258	50	the	the	DET
ftr-386	258	51	16th	16th	ADJ
ftr-386	258	52	amendment	amendment	NOUN
ftr-386	258	53	)	)	PUNCT
ftr-386	258	54	,	,	PUNCT
ftr-386	258	55	and	and	CCONJ
ftr-386	258	56	here	here	ADV
ftr-386	258	57	certain	certain	ADJ
ftr-386	258	58	scholarships	scholarship	NOUN
ftr-386	258	59	might	might	AUX
ftr-386	258	60	be	be	AUX
ftr-386	258	61	viewed	view	VERB
ftr-386	258	62	as	as	ADP
ftr-386	258	63	entailing	entail	VERB
ftr-386	258	64	non	non	ADJ
ftr-386	258	65	-	-	ADJ
ftr-386	258	66	income	income	ADJ
ftr-386	258	67	commercial	commercial	ADJ
ftr-386	258	68	price	price	NOUN
ftr-386	258	69	discounts	discount	NOUN
ftr-386	258	70	.	.	PUNCT
ftr-386	259	1	see	see	VERB
ftr-386	259	2	palmer	palmer	PROPN
ftr-386	259	3	v.	v.	CCONJ
ftr-386	259	4	comm’r	comm’r	NOUN
ftr-386	259	5	,	,	PUNCT
ftr-386	259	6	302	302	NUM
ftr-386	259	7	u.s	u.s	PROPN
ftr-386	259	8	.	.	PROPN
ftr-386	259	9	63	63	NUM
ftr-386	259	10	(	(	PUNCT
ftr-386	259	11	1937	1937	NUM
ftr-386	259	12	)	)	PUNCT
ftr-386	259	13	;	;	PUNCT
ftr-386	259	14	pellar	pellar	NOUN
ftr-386	259	15	v.	v.	ADP
ftr-386	259	16	comm’r	comm’r	NOUN
ftr-386	259	17	,	,	PUNCT
ftr-386	259	18	25	25	NUM
ftr-386	259	19	t.c	t.c	PROPN
ftr-386	259	20	.	.	PROPN
ftr-386	259	21	299	299	NUM
ftr-386	259	22	(	(	PUNCT
ftr-386	259	23	1955	1955	NUM
ftr-386	259	24	)	)	PUNCT
ftr-386	259	25	(	(	PUNCT
ftr-386	259	26	acq	acq	PROPN
ftr-386	259	27	,	,	PUNCT
ftr-386	259	28	)	)	PUNCT
ftr-386	259	29	;	;	PUNCT
ftr-386	259	30	rev	rev	PROPN
ftr-386	259	31	.	.	PROPN
ftr-386	260	1	rul	rul	PROPN
ftr-386	260	2	.	.	PUNCT
ftr-386	261	1	91	91	NUM
ftr-386	261	2	-	-	SYM
ftr-386	261	3	36	36	NUM
ftr-386	261	4	,	,	PUNCT
ftr-386	261	5	1991	1991	NUM
ftr-386	261	6	-	-	SYM
ftr-386	261	7	2	2	NUM
ftr-386	261	8	c.b	c.b	PROPN
ftr-386	261	9	.	.	PROPN
ftr-386	261	10	17	17	NUM
ftr-386	261	11	(	(	PUNCT
ftr-386	261	12	all	all	PRON
ftr-386	261	13	holding	hold	VERB
ftr-386	261	14	that	that	SCONJ
ftr-386	261	15	the	the	DET
ftr-386	261	16	excess	excess	NOUN
ftr-386	261	17	of	of	ADP
ftr-386	261	18	the	the	DET
ftr-386	261	19	value	value	NOUN
ftr-386	261	20	,	,	PUNCT
ftr-386	261	21	or	or	CCONJ
ftr-386	261	22	highest	high	ADJ
ftr-386	261	23	market	market	NOUN
ftr-386	261	24	price	price	NOUN
ftr-386	261	25	,	,	PUNCT
ftr-386	261	26	over	over	ADP
ftr-386	261	27	the	the	DET
ftr-386	261	28	actual	actual	ADJ
ftr-386	261	29	price	price	NOUN
ftr-386	261	30	charged	charge	VERB
ftr-386	261	31	is	be	AUX
ftr-386	261	32	non	non	ADJ
ftr-386	261	33	-	-	ADJ
ftr-386	261	34	income	income	NOUN
ftr-386	261	35	where	where	SCONJ
ftr-386	261	36	the	the	DET
ftr-386	261	37	transaction	transaction	NOUN
ftr-386	261	38	is	be	AUX
ftr-386	261	39	arms	arm	NOUN
ftr-386	261	40	-	-	PUNCT
ftr-386	261	41	length	length	NOUN
ftr-386	261	42	in	in	ADP
ftr-386	261	43	commerce	commerce	NOUN
ftr-386	261	44	)	)	PUNCT
ftr-386	261	45	.	.	PUNCT
ftr-386	262	1	as	as	ADP
ftr-386	262	2	to	to	ADP
ftr-386	262	3	the	the	DET
ftr-386	262	4	taxation	taxation	NOUN
ftr-386	262	5	of	of	ADP
ftr-386	262	6	scholarships	scholarship	NOUN
ftr-386	262	7	generally	generally	ADV
ftr-386	262	8	,	,	PUNCT
ftr-386	262	9	see	see	VERB
ftr-386	262	10	joseph	joseph	PROPN
ftr-386	262	11	m.	m.	PROPN
ftr-386	262	12	dodge	dodge	PROPN
ftr-386	262	13	,	,	PUNCT
ftr-386	262	14	scholarships	scholarship	NOUN
ftr-386	262	15	under	under	ADP
ftr-386	262	16	the	the	DET
ftr-386	262	17	income	income	NOUN
ftr-386	262	18	tax	tax	NOUN
ftr-386	262	19	,	,	PUNCT
ftr-386	262	20	45	45	NUM
ftr-386	262	21	the	the	DET
ftr-386	262	22	tax	tax	NOUN
ftr-386	262	23	lawyer	lawyer	NOUN
ftr-386	262	24	697	697	NUM
ftr-386	262	25	(	(	PUNCT
ftr-386	262	26	1993	1993	NUM
ftr-386	262	27	)	)	PUNCT
ftr-386	262	28	.	.	PUNCT
ftr-386	263	1	scope	scope	NOUN
ftr-386	263	2	of	of	ADP
ftr-386	263	3	congressional	congressional	ADJ
ftr-386	263	4	power	power	NOUN
ftr-386	263	5	can	can	AUX
ftr-386	263	6	not	not	PART
ftr-386	263	7	be	be	AUX
ftr-386	263	8	constrained	constrain	VERB
ftr-386	263	9	by	by	ADP
ftr-386	263	10	mere	mere	ADJ
ftr-386	263	11	labels	label	NOUN
ftr-386	263	12	.	.	PUNCT
ftr-386	264	1	if36	if36	PROPN
ftr-386	264	2	congress	congress	PROPN
ftr-386	264	3	has	have	VERB
ftr-386	264	4	the	the	DET
ftr-386	264	5	power	power	NOUN
ftr-386	264	6	to	to	PART
ftr-386	264	7	tax	tax	VERB
ftr-386	264	8	cash	cash	NOUN
ftr-386	264	9	alimony	alimony	NOUN
ftr-386	264	10	received	receive	VERB
ftr-386	264	11	on	on	ADP
ftr-386	264	12	the	the	DET
ftr-386	264	13	ground	ground	NOUN
ftr-386	264	14	that	that	SCONJ
ftr-386	264	15	the	the	DET
ftr-386	264	16	tax	tax	NOUN
ftr-386	264	17	is	be	AUX
ftr-386	264	18	not	not	PART
ftr-386	264	19	a	a	DET
ftr-386	264	20	direct	direct	ADJ
ftr-386	264	21	tax	tax	NOUN
ftr-386	264	22	,	,	PUNCT
ftr-386	264	23	then	then	ADV
ftr-386	264	24	the	the	DET
ftr-386	264	25	exercise	exercise	NOUN
ftr-386	264	26	of	of	ADP
ftr-386	264	27	that	that	DET
ftr-386	264	28	power	power	NOUN
ftr-386	264	29	must	must	AUX
ftr-386	264	30	be	be	AUX
ftr-386	264	31	valid	valid	ADJ
ftr-386	264	32	despite	despite	SCONJ
ftr-386	264	33	the	the	DET
ftr-386	264	34	fact	fact	NOUN
ftr-386	264	35	that	that	SCONJ
ftr-386	264	36	the	the	DET
ftr-386	264	37	item	item	NOUN
ftr-386	264	38	is	be	AUX
ftr-386	264	39	taxed	tax	VERB
ftr-386	264	40	under	under	ADP
ftr-386	264	41	the	the	DET
ftr-386	264	42	rubric	rubric	NOUN
ftr-386	264	43	of	of	ADP
ftr-386	264	44	“	"	PUNCT
ftr-386	264	45	income	income	NOUN
ftr-386	264	46	.	.	PUNCT
ftr-386	265	1	”37	”37	PUNCT
ftr-386	265	2	to	to	PART
ftr-386	265	3	summarize	summarize	VERB
ftr-386	265	4	,	,	PUNCT
ftr-386	265	5	a	a	DET
ftr-386	265	6	specific	specific	ADJ
ftr-386	265	7	income	income	NOUN
ftr-386	265	8	-	-	PUNCT
ftr-386	265	9	inclusion	inclusion	NOUN
ftr-386	265	10	provision	provision	NOUN
ftr-386	265	11	,	,	PUNCT
ftr-386	265	12	whether	whether	SCONJ
ftr-386	265	13	found	find	VERB
ftr-386	265	14	as	as	ADP
ftr-386	265	15	an	an	DET
ftr-386	265	16	enumerated	enumerated	ADJ
ftr-386	265	17	section	section	NOUN
ftr-386	265	18	61(a	61(a	NUM
ftr-386	265	19	)	)	PUNCT
ftr-386	265	20	item	item	NOUN
ftr-386	265	21	or	or	CCONJ
ftr-386	265	22	elsewhere	elsewhere	ADV
ftr-386	265	23	in	in	ADP
ftr-386	265	24	the	the	DET
ftr-386	265	25	code	code	NOUN
ftr-386	265	26	,	,	PUNCT
ftr-386	265	27	is	be	AUX
ftr-386	265	28	constitutionally	constitutionally	ADV
ftr-386	265	29	valid	valid	ADJ
ftr-386	265	30	if	if	SCONJ
ftr-386	265	31	it	it	PRON
ftr-386	265	32	passes	pass	VERB
ftr-386	265	33	either	either	CCONJ
ftr-386	265	34	the	the	DET
ftr-386	265	35	16th	16th	ADJ
ftr-386	265	36	amendment	amendment	NOUN
ftr-386	265	37	“	"	PUNCT
ftr-386	265	38	income	income	NOUN
ftr-386	265	39	”	"	PUNCT
ftr-386	265	40	test	test	NOUN
ftr-386	265	41	or	or	CCONJ
ftr-386	265	42	the	the	DET
ftr-386	265	43	“	"	PUNCT
ftr-386	265	44	indirect	indirect	ADJ
ftr-386	265	45	tax	tax	NOUN
ftr-386	265	46	”	"	PUNCT
ftr-386	265	47	test	test	NOUN
ftr-386	265	48	.	.	PUNCT
ftr-386	266	1	however	however	ADV
ftr-386	266	2	,	,	PUNCT
ftr-386	266	3	if	if	SCONJ
ftr-386	266	4	an	an	DET
ftr-386	266	5	item	item	NOUN
ftr-386	266	6	is	be	AUX
ftr-386	266	7	potentially	potentially	ADV
ftr-386	266	8	taxable	taxable	ADJ
ftr-386	266	9	only	only	ADV
ftr-386	266	10	under	under	ADP
ftr-386	266	11	the	the	DET
ftr-386	266	12	catch	catch	NOUN
ftr-386	266	13	-	-	PUNCT
ftr-386	266	14	all	all	PRON
ftr-386	266	15	clause38	clause38	NOUN
ftr-386	266	16	of	of	ADP
ftr-386	266	17	section	section	NOUN
ftr-386	266	18	61(a	61(a	NUM
ftr-386	266	19	)	)	PUNCT
ftr-386	266	20	,	,	PUNCT
ftr-386	266	21	then	then	ADV
ftr-386	266	22	it	it	PRON
ftr-386	266	23	must	must	AUX
ftr-386	266	24	pass	pass	VERB
ftr-386	266	25	the	the	DET
ftr-386	266	26	“	"	PUNCT
ftr-386	266	27	incomes	income	NOUN
ftr-386	266	28	”	"	PUNCT
ftr-386	266	29	test	test	NOUN
ftr-386	266	30	,	,	PUNCT
ftr-386	266	31	and	and	CCONJ
ftr-386	266	32	it	it	PRON
ftr-386	266	33	can	can	AUX
ftr-386	266	34	not	not	PART
ftr-386	266	35	be	be	AUX
ftr-386	266	36	bootstrapped	bootstrappe	VERB
ftr-386	266	37	into	into	ADP
ftr-386	266	38	validity	validity	NOUN
ftr-386	266	39	as	as	ADP
ftr-386	266	40	being	be	AUX
ftr-386	266	41	potentially	potentially	ADV
ftr-386	266	42	the	the	DET
ftr-386	266	43	subject	subject	NOUN
ftr-386	266	44	of	of	ADP
ftr-386	266	45	a	a	DET
ftr-386	266	46	hypothetical	hypothetical	ADJ
ftr-386	266	47	(	(	PUNCT
ftr-386	266	48	but	but	CCONJ
ftr-386	266	49	non	non	ADJ
ftr-386	266	50	-	-	ADJ
ftr-386	266	51	existent	existent	ADJ
ftr-386	266	52	)	)	PUNCT
ftr-386	266	53	provision	provision	NOUN
ftr-386	266	54	that	that	PRON
ftr-386	266	55	would	would	AUX
ftr-386	266	56	be	be	AUX
ftr-386	266	57	valid	valid	ADJ
ftr-386	266	58	as	as	ADP
ftr-386	266	59	an	an	DET
ftr-386	266	60	unapportioned	unapportioned	ADJ
ftr-386	266	61	indirect	indirect	ADJ
ftr-386	266	62	tax.39	tax.39	ADP
ftr-386	266	63	380	380	NUM
ftr-386	266	64	florida	florida	PROPN
ftr-386	266	65	tax	tax	NOUN
ftr-386	266	66	review	review	NOUN
ftr-386	267	1	[	[	X
ftr-386	267	2	vol.8:4	vol.8:4	VERB
ftr-386	267	3	41	41	NUM
ftr-386	267	4	.	.	PUNCT
ftr-386	268	1	burk	burk	NOUN
ftr-386	268	2	-	-	PUNCT
ftr-386	268	3	waggoner	waggoner	PROPN
ftr-386	268	4	oil	oil	NOUN
ftr-386	268	5	ass’n	ass’n	PROPN
ftr-386	268	6	v.	v.	ADP
ftr-386	268	7	hopkins	hopkin	NOUN
ftr-386	268	8	,	,	PUNCT
ftr-386	268	9	269	269	NUM
ftr-386	268	10	u.s	u.s	PROPN
ftr-386	268	11	.	.	PROPN
ftr-386	268	12	110	110	NUM
ftr-386	268	13	,	,	PUNCT
ftr-386	268	14	114	114	NUM
ftr-386	268	15	(	(	PUNCT
ftr-386	268	16	1925	1925	NUM
ftr-386	268	17	)	)	PUNCT
ftr-386	268	18	,	,	PUNCT
ftr-386	268	19	is	be	AUX
ftr-386	268	20	cited	cite	VERB
ftr-386	268	21	by	by	ADP
ftr-386	268	22	the	the	DET
ftr-386	268	23	murphy	murphy	PROPN
ftr-386	268	24	panel	panel	NOUN
ftr-386	268	25	(	(	PUNCT
ftr-386	268	26	460	460	NUM
ftr-386	268	27	f.3d	f.3d	NUM
ftr-386	268	28	at	at	ADP
ftr-386	268	29	87	87	NUM
ftr-386	268	30	)	)	PUNCT
ftr-386	268	31	for	for	ADP
ftr-386	268	32	the	the	DET
ftr-386	268	33	proposition	proposition	NOUN
ftr-386	268	34	that	that	SCONJ
ftr-386	268	35	congress	congress	PROPN
ftr-386	268	36	can	can	AUX
ftr-386	268	37	not	not	PART
ftr-386	268	38	make	make	VERB
ftr-386	268	39	something	something	PRON
ftr-386	268	40	income	income	NOUN
ftr-386	268	41	that	that	PRON
ftr-386	268	42	is	be	AUX
ftr-386	268	43	not	not	PART
ftr-386	268	44	income	income	NOUN
ftr-386	268	45	,	,	PUNCT
ftr-386	268	46	but	but	CCONJ
ftr-386	268	47	that	that	PRON
ftr-386	268	48	is	be	AUX
ftr-386	268	49	different	different	ADJ
ftr-386	268	50	from	from	ADP
ftr-386	268	51	the	the	DET
ftr-386	268	52	false	false	ADJ
ftr-386	268	53	proposition	proposition	NOUN
ftr-386	268	54	that	that	SCONJ
ftr-386	268	55	congress	congress	PROPN
ftr-386	268	56	can	can	AUX
ftr-386	268	57	not	not	PART
ftr-386	268	58	tax	tax	VERB
ftr-386	268	59	something	something	PRON
ftr-386	268	60	that	that	PRON
ftr-386	268	61	is	be	AUX
ftr-386	268	62	not	not	PART
ftr-386	268	63	income	income	NOUN
ftr-386	268	64	.	.	PUNCT
ftr-386	269	1	in	in	ADP
ftr-386	269	2	any	any	DET
ftr-386	269	3	case	case	NOUN
ftr-386	269	4	,	,	PUNCT
ftr-386	269	5	the	the	DET
ftr-386	269	6	holding	holding	NOUN
ftr-386	269	7	in	in	ADP
ftr-386	269	8	burkwaggoner	burkwaggoner	NOUN
ftr-386	269	9	(	(	PUNCT
ftr-386	269	10	that	that	SCONJ
ftr-386	269	11	an	an	DET
ftr-386	269	12	unincorporated	unincorporated	ADJ
ftr-386	269	13	joint	joint	ADJ
ftr-386	269	14	stock	stock	NOUN
ftr-386	269	15	company	company	NOUN
ftr-386	269	16	could	could	AUX
ftr-386	269	17	be	be	AUX
ftr-386	269	18	taxed	tax	VERB
ftr-386	269	19	as	as	ADP
ftr-386	269	20	a	a	DET
ftr-386	269	21	corporation	corporation	NOUN
ftr-386	269	22	by	by	ADP
ftr-386	269	23	congress	congress	PROPN
ftr-386	269	24	)	)	PUNCT
ftr-386	269	25	lends	lend	VERB
ftr-386	269	26	no	no	DET
ftr-386	269	27	support	support	NOUN
ftr-386	269	28	whatsoever	whatsoever	ADV
ftr-386	269	29	to	to	ADP
ftr-386	269	30	the	the	DET
ftr-386	269	31	murphy	murphy	PROPN
ftr-386	269	32	panel	panel	NOUN
ftr-386	269	33	decision	decision	NOUN
ftr-386	269	34	.	.	PUNCT
ftr-386	270	1	42	42	NUM
ftr-386	270	2	.	.	X
ftr-386	271	1	252	252	NUM
ftr-386	271	2	u.s	u.s	PROPN
ftr-386	271	3	.	.	PROPN
ftr-386	271	4	189	189	NUM
ftr-386	271	5	(	(	PUNCT
ftr-386	271	6	1920	1920	NUM
ftr-386	271	7	)	)	PUNCT
ftr-386	271	8	.	.	PUNCT
ftr-386	272	1	44	44	NUM
ftr-386	272	2	.	.	PUNCT
ftr-386	273	1	i	i	PRON
ftr-386	273	2	d.	d.	PROPN
ftr-386	273	3	at	at	ADP
ftr-386	273	4	206	206	NUM
ftr-386	273	5	-	-	SYM
ftr-386	273	6	07	07	NUM
ftr-386	273	7	.	.	PUNCT
ftr-386	274	1	this	this	DET
ftr-386	274	2	frame	frame	NOUN
ftr-386	274	3	of	of	ADP
ftr-386	274	4	analysis	analysis	NOUN
ftr-386	274	5	avoids	avoid	VERB
ftr-386	274	6	the	the	DET
ftr-386	274	7	“	"	PUNCT
ftr-386	274	8	delegation	delegation	NOUN
ftr-386	274	9	problem	problem	NOUN
ftr-386	274	10	,	,	PUNCT
ftr-386	274	11	”	"	PUNCT
ftr-386	274	12	because	because	SCONJ
ftr-386	274	13	it	it	PRON
ftr-386	274	14	rejects	reject	VERB
ftr-386	274	15	the	the	DET
ftr-386	274	16	proposition	proposition	NOUN
ftr-386	274	17	that	that	SCONJ
ftr-386	274	18	congress	congress	PROPN
ftr-386	274	19	can	can	AUX
ftr-386	274	20	expand	expand	VERB
ftr-386	274	21	the	the	DET
ftr-386	274	22	concept	concept	NOUN
ftr-386	274	23	of	of	ADP
ftr-386	274	24	“	"	PUNCT
ftr-386	274	25	income	income	NOUN
ftr-386	274	26	”	"	PUNCT
ftr-386	274	27	without	without	ADP
ftr-386	274	28	regard	regard	NOUN
ftr-386	274	29	to	to	ADP
ftr-386	274	30	the	the	DET
ftr-386	274	31	16th	16th	ADJ
ftr-386	274	32	amendment.41	amendment.41	NOUN
ftr-386	274	33	in	in	ADP
ftr-386	274	34	the	the	DET
ftr-386	274	35	emotional	emotional	ADJ
ftr-386	274	36	damages	damage	NOUN
ftr-386	274	37	situation	situation	NOUN
ftr-386	274	38	considered	consider	VERB
ftr-386	274	39	in	in	ADP
ftr-386	274	40	murphy	murphy	PROPN
ftr-386	274	41	,	,	PUNCT
ftr-386	274	42	there	there	PRON
ftr-386	274	43	is	be	VERB
ftr-386	274	44	no	no	DET
ftr-386	274	45	specific	specific	ADJ
ftr-386	274	46	-	-	PUNCT
ftr-386	274	47	inclusion	inclusion	NOUN
ftr-386	274	48	provision	provision	NOUN
ftr-386	274	49	.	.	PUNCT
ftr-386	275	1	therefore	therefore	ADV
ftr-386	275	2	,	,	PUNCT
ftr-386	275	3	the	the	DET
ftr-386	275	4	outcome	outcome	NOUN
ftr-386	275	5	hinges	hinge	VERB
ftr-386	275	6	solely	solely	ADV
ftr-386	275	7	on	on	ADP
ftr-386	275	8	the	the	DET
ftr-386	275	9	applicability	applicability	NOUN
ftr-386	275	10	of	of	ADP
ftr-386	275	11	the	the	DET
ftr-386	275	12	catch	catch	NOUN
ftr-386	275	13	-	-	PUNCT
ftr-386	275	14	all	all	DET
ftr-386	275	15	clause	clause	NOUN
ftr-386	275	16	of	of	ADP
ftr-386	275	17	section	section	NOUN
ftr-386	275	18	61	61	NUM
ftr-386	275	19	as	as	SCONJ
ftr-386	275	20	viewed	view	VERB
ftr-386	275	21	through	through	ADP
ftr-386	275	22	the	the	DET
ftr-386	275	23	sixteenth	sixteenth	ADJ
ftr-386	275	24	amendment	amendment	NOUN
ftr-386	275	25	.	.	PUNCT
ftr-386	276	1	the	the	DET
ftr-386	276	2	issue	issue	NOUN
ftr-386	276	3	of	of	ADP
ftr-386	276	4	what	what	PRON
ftr-386	276	5	is	be	AUX
ftr-386	276	6	a	a	DET
ftr-386	276	7	“	"	PUNCT
ftr-386	276	8	direct	direct	ADJ
ftr-386	276	9	tax	tax	NOUN
ftr-386	276	10	,	,	PUNCT
ftr-386	276	11	”	"	PUNCT
ftr-386	276	12	although	although	SCONJ
ftr-386	276	13	interesting	interesting	ADJ
ftr-386	276	14	and	and	CCONJ
ftr-386	276	15	important	important	ADJ
ftr-386	276	16	,	,	PUNCT
ftr-386	276	17	is	be	AUX
ftr-386	276	18	not	not	PART
ftr-386	276	19	relevant	relevant	ADJ
ftr-386	276	20	to	to	ADP
ftr-386	276	21	murphy	murphy	PROPN
ftr-386	276	22	.	.	PUNCT
ftr-386	277	1	ii	ii	PROPN
ftr-386	277	2	.	.	PUNCT
ftr-386	278	1	interpreting	interpret	VERB
ftr-386	278	2	the	the	DET
ftr-386	278	3	sixteenth	sixteenth	ADJ
ftr-386	278	4	amendment	amendment	NOUN
ftr-386	278	5	although	although	SCONJ
ftr-386	278	6	the	the	DET
ftr-386	278	7	murphy	murphy	PROPN
ftr-386	278	8	panel	panel	NOUN
ftr-386	278	9	got	get	VERB
ftr-386	278	10	one	one	NUM
ftr-386	278	11	thing	thing	NOUN
ftr-386	279	1	right	right	ADJ
ftr-386	279	2	(	(	PUNCT
ftr-386	279	3	perhaps	perhaps	ADV
ftr-386	279	4	by	by	ADP
ftr-386	279	5	accident	accident	NOUN
ftr-386	279	6	)	)	PUNCT
ftr-386	279	7	by	by	ADP
ftr-386	279	8	not	not	PART
ftr-386	279	9	considering	consider	VERB
ftr-386	279	10	the	the	DET
ftr-386	279	11	indirect	indirect	ADJ
ftr-386	279	12	tax	tax	NOUN
ftr-386	279	13	issue	issue	NOUN
ftr-386	279	14	,	,	PUNCT
ftr-386	279	15	it	it	PRON
ftr-386	279	16	got	get	VERB
ftr-386	279	17	the	the	DET
ftr-386	279	18	rest	rest	NOUN
ftr-386	279	19	of	of	ADP
ftr-386	279	20	it	it	PRON
ftr-386	279	21	wrong	wrong	ADJ
ftr-386	279	22	in	in	ADP
ftr-386	279	23	holding	hold	VERB
ftr-386	279	24	that	that	SCONJ
ftr-386	279	25	the	the	DET
ftr-386	279	26	damages	damage	NOUN
ftr-386	279	27	were	be	AUX
ftr-386	279	28	not	not	PART
ftr-386	279	29	income	income	NOUN
ftr-386	279	30	under	under	ADP
ftr-386	279	31	the	the	DET
ftr-386	279	32	catch	catch	NOUN
ftr-386	279	33	-	-	PUNCT
ftr-386	279	34	all	all	DET
ftr-386	279	35	clause	clause	NOUN
ftr-386	279	36	of	of	ADP
ftr-386	279	37	section	section	NOUN
ftr-386	279	38	61	61	NUM
ftr-386	279	39	as	as	SCONJ
ftr-386	279	40	interpreted	interpret	VERB
ftr-386	279	41	by	by	ADP
ftr-386	279	42	reference	reference	NOUN
ftr-386	279	43	to	to	ADP
ftr-386	279	44	the	the	DET
ftr-386	279	45	16th	16th	ADJ
ftr-386	279	46	amendment	amendment	NOUN
ftr-386	279	47	.	.	PUNCT
ftr-386	280	1	in	in	ADP
ftr-386	280	2	discussing	discuss	VERB
ftr-386	280	3	the	the	DET
ftr-386	280	4	16th	16th	ADJ
ftr-386	280	5	amendment	amendment	NOUN
ftr-386	280	6	,	,	PUNCT
ftr-386	280	7	it	it	PRON
ftr-386	280	8	is	be	AUX
ftr-386	280	9	necessary	necessary	ADJ
ftr-386	280	10	to	to	PART
ftr-386	280	11	discuss	discuss	VERB
ftr-386	280	12	not	not	PART
ftr-386	280	13	only	only	ADV
ftr-386	280	14	its	its	PRON
ftr-386	280	15	substantive	substantive	ADJ
ftr-386	280	16	content	content	NOUN
ftr-386	280	17	(	(	PUNCT
ftr-386	280	18	considered	consider	VERB
ftr-386	280	19	in	in	ADP
ftr-386	280	20	part	part	NOUN
ftr-386	280	21	iii	iii	NOUN
ftr-386	280	22	)	)	PUNCT
ftr-386	280	23	but	but	CCONJ
ftr-386	280	24	the	the	DET
ftr-386	280	25	“	"	PUNCT
ftr-386	280	26	procedure	procedure	NOUN
ftr-386	280	27	”	"	PUNCT
ftr-386	280	28	of	of	ADP
ftr-386	280	29	its	its	PRON
ftr-386	280	30	interpretation	interpretation	NOUN
ftr-386	280	31	.	.	PUNCT
ftr-386	281	1	the	the	DET
ftr-386	281	2	usual	usual	ADJ
ftr-386	281	3	starting	starting	NOUN
ftr-386	281	4	point	point	NOUN
ftr-386	281	5	for	for	ADP
ftr-386	281	6	interpretation	interpretation	NOUN
ftr-386	281	7	is	be	AUX
ftr-386	281	8	the	the	DET
ftr-386	281	9	text	text	NOUN
ftr-386	281	10	itself	itself	PRON
ftr-386	281	11	.	.	PUNCT
ftr-386	282	1	only	only	ADV
ftr-386	282	2	if	if	SCONJ
ftr-386	282	3	the	the	DET
ftr-386	282	4	text	text	NOUN
ftr-386	282	5	is	be	AUX
ftr-386	282	6	ambiguous	ambiguous	ADJ
ftr-386	282	7	should	should	AUX
ftr-386	282	8	one	one	NUM
ftr-386	282	9	refer	refer	VERB
ftr-386	282	10	to	to	ADP
ftr-386	282	11	external	external	ADJ
ftr-386	282	12	sources	source	NOUN
ftr-386	282	13	,	,	PUNCT
ftr-386	282	14	namely	namely	ADV
ftr-386	282	15	,	,	PUNCT
ftr-386	282	16	(	(	PUNCT
ftr-386	282	17	1	1	X
ftr-386	282	18	)	)	PUNCT
ftr-386	282	19	context	context	NOUN
ftr-386	282	20	and	and	CCONJ
ftr-386	282	21	(	(	PUNCT
ftr-386	282	22	2	2	X
ftr-386	282	23	)	)	PUNCT
ftr-386	282	24	original	original	ADJ
ftr-386	282	25	intent	intent	NOUN
ftr-386	282	26	.	.	PUNCT
ftr-386	283	1	the	the	DET
ftr-386	283	2	murphy	murphy	PROPN
ftr-386	283	3	panel	panel	NOUN
ftr-386	283	4	made	make	VERB
ftr-386	283	5	no	no	DET
ftr-386	283	6	attempt	attempt	NOUN
ftr-386	283	7	at	at	ADP
ftr-386	283	8	textual	textual	ADJ
ftr-386	283	9	analysis	analysis	NOUN
ftr-386	283	10	,	,	PUNCT
ftr-386	283	11	and	and	CCONJ
ftr-386	283	12	made	make	VERB
ftr-386	283	13	no	no	DET
ftr-386	283	14	finding	finding	NOUN
ftr-386	283	15	that	that	SCONJ
ftr-386	283	16	“	"	PUNCT
ftr-386	283	17	incomes	income	NOUN
ftr-386	283	18	”	"	PUNCT
ftr-386	283	19	was	be	AUX
ftr-386	283	20	ambiguous	ambiguous	ADJ
ftr-386	283	21	as	as	SCONJ
ftr-386	283	22	applied	apply	VERB
ftr-386	283	23	to	to	ADP
ftr-386	283	24	emotional	emotional	ADJ
ftr-386	283	25	distress	distress	NOUN
ftr-386	283	26	damages	damage	NOUN
ftr-386	283	27	.	.	PUNCT
ftr-386	284	1	instead	instead	ADV
ftr-386	284	2	,	,	PUNCT
ftr-386	284	3	the	the	DET
ftr-386	284	4	panel	panel	NOUN
ftr-386	284	5	moved	move	VERB
ftr-386	284	6	directly	directly	ADV
ftr-386	284	7	(	(	PUNCT
ftr-386	284	8	and	and	CCONJ
ftr-386	284	9	without	without	ADP
ftr-386	284	10	discussion	discussion	NOUN
ftr-386	284	11	)	)	PUNCT
ftr-386	284	12	to	to	ADP
ftr-386	284	13	a	a	DET
ftr-386	284	14	particular	particular	ADJ
ftr-386	284	15	version	version	NOUN
ftr-386	284	16	of	of	ADP
ftr-386	284	17	the	the	DET
ftr-386	284	18	original	original	ADJ
ftr-386	284	19	-	-	PUNCT
ftr-386	284	20	intent	intent	NOUN
ftr-386	284	21	approach	approach	NOUN
ftr-386	284	22	,	,	PUNCT
ftr-386	284	23	which	which	PRON
ftr-386	284	24	privileged	privilege	VERB
ftr-386	284	25	early	early	ADJ
ftr-386	284	26	non	non	ADJ
ftr-386	284	27	-	-	ADJ
ftr-386	284	28	judicial	judicial	ADJ
ftr-386	284	29	interpretations	interpretation	NOUN
ftr-386	284	30	of	of	ADP
ftr-386	284	31	the	the	DET
ftr-386	284	32	16th	16th	ADJ
ftr-386	284	33	amendment	amendment	NOUN
ftr-386	284	34	and	and	CCONJ
ftr-386	284	35	allowed	allow	VERB
ftr-386	284	36	the	the	DET
ftr-386	284	37	panel	panel	NOUN
ftr-386	284	38	to	to	PART
ftr-386	284	39	disregard	disregard	VERB
ftr-386	284	40	later	later	ADV
ftr-386	284	41	authority	authority	NOUN
ftr-386	284	42	inconsistent	inconsistent	ADJ
ftr-386	284	43	with	with	ADP
ftr-386	284	44	its	its	PRON
ftr-386	284	45	views	view	NOUN
ftr-386	284	46	.	.	PUNCT
ftr-386	285	1	a.	a.	NOUN
ftr-386	285	2	textualism	textualism	NOUN
ftr-386	285	3	rules	rule	VERB
ftr-386	285	4	the	the	DET
ftr-386	285	5	murphy	murphy	PROPN
ftr-386	285	6	panel	panel	NOUN
ftr-386	285	7	erred	err	VERB
ftr-386	285	8	in	in	ADP
ftr-386	285	9	ignoring	ignore	VERB
ftr-386	285	10	the	the	DET
ftr-386	285	11	settled	settle	VERB
ftr-386	285	12	law	law	NOUN
ftr-386	285	13	pertaining	pertain	VERB
ftr-386	285	14	to	to	ADP
ftr-386	285	15	the	the	DET
ftr-386	285	16	interpretation	interpretation	NOUN
ftr-386	285	17	of	of	ADP
ftr-386	285	18	the	the	DET
ftr-386	285	19	16th	16th	ADJ
ftr-386	285	20	amendment	amendment	NOUN
ftr-386	285	21	,	,	PUNCT
ftr-386	285	22	which	which	PRON
ftr-386	285	23	overwhelmingly	overwhelmingly	ADV
ftr-386	285	24	has	have	AUX
ftr-386	285	25	adopted	adopt	VERB
ftr-386	285	26	textualism	textualism	NOUN
ftr-386	285	27	as	as	ADP
ftr-386	285	28	its	its	PRON
ftr-386	285	29	guiding	guide	VERB
ftr-386	285	30	principle	principle	NOUN
ftr-386	285	31	.	.	PUNCT
ftr-386	286	1	in	in	ADP
ftr-386	286	2	the	the	DET
ftr-386	286	3	1920	1920	NUM
ftr-386	286	4	case	case	NOUN
ftr-386	286	5	of	of	ADP
ftr-386	286	6	eisner	eisner	PROPN
ftr-386	286	7	v.	v.	PROPN
ftr-386	286	8	macomber	macomber	PROPN
ftr-386	286	9	,	,	PUNCT
ftr-386	286	10	considering	consider	VERB
ftr-386	286	11	(	(	PUNCT
ftr-386	286	12	inter	inter	VERB
ftr-386	286	13	alia)42	alia)42	PROPN
ftr-386	286	14	whether	whether	SCONJ
ftr-386	286	15	a	a	DET
ftr-386	286	16	pro	pro	ADJ
ftr-386	286	17	-	-	ADJ
ftr-386	286	18	rata	rata	ADJ
ftr-386	286	19	stock	stock	NOUN
ftr-386	286	20	dividend	dividend	NOUN
ftr-386	286	21	was	be	AUX
ftr-386	286	22	income	income	NOUN
ftr-386	286	23	within	within	ADP
ftr-386	286	24	the	the	DET
ftr-386	286	25	meaning	meaning	NOUN
ftr-386	286	26	of	of	ADP
ftr-386	286	27	the	the	DET
ftr-386	286	28	16th	16th	ADJ
ftr-386	286	29	amendment	amendment	NOUN
ftr-386	286	30	,	,	PUNCT
ftr-386	286	31	the	the	DET
ftr-386	286	32	majority	majority	NOUN
ftr-386	286	33	opinion	opinion	NOUN
ftr-386	286	34	stated:44	stated:44	NOUN
ftr-386	286	35	2007	2007	NUM
ftr-386	286	36	murphy	murphy	NOUN
ftr-386	286	37	and	and	CCONJ
ftr-386	286	38	the	the	DET
ftr-386	286	39	sixteenth	sixteenth	ADJ
ftr-386	286	40	amendment	amendment	NOUN
ftr-386	286	41	381	381	NUM
ftr-386	286	42	45	45	NUM
ftr-386	286	43	.	.	PUNCT
ftr-386	287	1	the	the	DET
ftr-386	287	2	macomber	macomber	PROPN
ftr-386	287	3	definition	definition	NOUN
ftr-386	287	4	first	first	ADV
ftr-386	287	5	appeared	appear	VERB
ftr-386	287	6	in	in	ADP
ftr-386	287	7	stratton	stratton	PROPN
ftr-386	287	8	’s	’s	PART
ftr-386	287	9	independence	independence	NOUN
ftr-386	287	10	v.	v.	ADP
ftr-386	287	11	howbert	howbert	PROPN
ftr-386	287	12	,	,	PUNCT
ftr-386	287	13	231	231	NUM
ftr-386	287	14	u.s	u.s	PROPN
ftr-386	287	15	.	.	PROPN
ftr-386	287	16	399	399	NUM
ftr-386	287	17	,	,	PUNCT
ftr-386	287	18	415	415	NUM
ftr-386	287	19	(	(	PUNCT
ftr-386	287	20	1913	1913	NUM
ftr-386	287	21	)	)	PUNCT
ftr-386	287	22	,	,	PUNCT
ftr-386	287	23	a	a	DET
ftr-386	287	24	case	case	NOUN
ftr-386	287	25	arising	arise	VERB
ftr-386	287	26	under	under	ADP
ftr-386	287	27	the	the	DET
ftr-386	287	28	1909	1909	NUM
ftr-386	287	29	corporation	corporation	NOUN
ftr-386	287	30	tax	tax	PROPN
ftr-386	287	31	act	act	PROPN
ftr-386	287	32	.	.	PUNCT
ftr-386	288	1	there	there	ADV
ftr-386	288	2	it	it	PRON
ftr-386	288	3	was	be	AUX
ftr-386	288	4	offered	offer	VERB
ftr-386	288	5	without	without	ADP
ftr-386	288	6	citation	citation	NOUN
ftr-386	288	7	,	,	PUNCT
ftr-386	288	8	and	and	CCONJ
ftr-386	288	9	had	have	VERB
ftr-386	288	10	no	no	DET
ftr-386	288	11	bearing	bearing	NOUN
ftr-386	288	12	on	on	ADP
ftr-386	288	13	the	the	DET
ftr-386	288	14	holding	holding	NOUN
ftr-386	288	15	,	,	PUNCT
ftr-386	288	16	which	which	PRON
ftr-386	288	17	was	be	AUX
ftr-386	288	18	that	that	SCONJ
ftr-386	288	19	the	the	DET
ftr-386	288	20	income	income	NOUN
ftr-386	288	21	from	from	ADP
ftr-386	288	22	a	a	DET
ftr-386	288	23	mining	mining	NOUN
ftr-386	288	24	operation	operation	NOUN
ftr-386	288	25	was	be	AUX
ftr-386	288	26	not	not	PART
ftr-386	288	27	required	require	VERB
ftr-386	288	28	to	to	PART
ftr-386	288	29	be	be	AUX
ftr-386	288	30	computed	compute	VERB
ftr-386	288	31	in	in	ADP
ftr-386	288	32	a	a	DET
ftr-386	288	33	way	way	NOUN
ftr-386	288	34	that	that	PRON
ftr-386	288	35	never	never	ADV
ftr-386	288	36	showed	show	VERB
ftr-386	288	37	a	a	DET
ftr-386	288	38	profit	profit	NOUN
ftr-386	288	39	or	or	CCONJ
ftr-386	288	40	loss	loss	NOUN
ftr-386	288	41	.	.	PUNCT
ftr-386	289	1	the	the	DET
ftr-386	289	2	court	court	NOUN
ftr-386	289	3	noted	note	VERB
ftr-386	289	4	(	(	PUNCT
ftr-386	289	5	i	i	PRON
ftr-386	289	6	d.	d.	PROPN
ftr-386	289	7	at	at	ADP
ftr-386	289	8	417	417	NUM
ftr-386	289	9	)	)	PUNCT
ftr-386	289	10	that	that	SCONJ
ftr-386	289	11	the	the	DET
ftr-386	289	12	term	term	NOUN
ftr-386	289	13	“	"	PUNCT
ftr-386	289	14	income	income	NOUN
ftr-386	289	15	”	"	PUNCT
ftr-386	289	16	in	in	ADP
ftr-386	289	17	the	the	DET
ftr-386	289	18	1909	1909	NUM
ftr-386	289	19	act	act	NOUN
ftr-386	289	20	need	need	AUX
ftr-386	289	21	not	not	PART
ftr-386	289	22	be	be	AUX
ftr-386	289	23	construed	construe	VERB
ftr-386	289	24	the	the	DET
ftr-386	289	25	same	same	ADJ
ftr-386	289	26	as	as	ADP
ftr-386	289	27	under	under	ADP
ftr-386	289	28	the	the	DET
ftr-386	289	29	16th	16th	ADJ
ftr-386	289	30	amendment	amendment	NOUN
ftr-386	289	31	.	.	PUNCT
ftr-386	290	1	the	the	DET
ftr-386	290	2	court	court	NOUN
ftr-386	290	3	also	also	ADV
ftr-386	290	4	stated	state	VERB
ftr-386	290	5	that	that	SCONJ
ftr-386	290	6	theories	theory	NOUN
ftr-386	290	7	of	of	ADP
ftr-386	290	8	income	income	NOUN
ftr-386	290	9	did	do	AUX
ftr-386	290	10	n’t	not	PART
ftr-386	290	11	matter	matter	VERB
ftr-386	290	12	under	under	ADP
ftr-386	290	13	an	an	DET
ftr-386	290	14	excise	excise	NOUN
ftr-386	290	15	tax	tax	NOUN
ftr-386	290	16	,	,	PUNCT
ftr-386	290	17	which	which	PRON
ftr-386	290	18	the	the	DET
ftr-386	290	19	1909	1909	NUM
ftr-386	290	20	tax	tax	NOUN
ftr-386	290	21	was	be	AUX
ftr-386	290	22	held	hold	VERB
ftr-386	290	23	to	to	PART
ftr-386	290	24	be	be	AUX
ftr-386	290	25	.	.	PUNCT
ftr-386	291	1	see	see	VERB
ftr-386	291	2	note	note	NOUN
ftr-386	291	3	13	13	NUM
ftr-386	291	4	.	.	PUNCT
ftr-386	292	1	the	the	DET
ftr-386	292	2	next	next	ADJ
ftr-386	292	3	appearance	appearance	NOUN
ftr-386	292	4	of	of	ADP
ftr-386	292	5	the	the	DET
ftr-386	292	6	definition	definition	NOUN
ftr-386	292	7	was	be	AUX
ftr-386	292	8	in	in	ADP
ftr-386	292	9	doyle	doyle	PROPN
ftr-386	292	10	v.	v.	PROPN
ftr-386	292	11	mitchell	mitchell	PROPN
ftr-386	292	12	bros	bros	PROPN
ftr-386	292	13	.	.	PROPN
ftr-386	292	14	co.	co.	PROPN
ftr-386	292	15	,	,	PUNCT
ftr-386	292	16	247	247	NUM
ftr-386	292	17	u.s	u.s	PROPN
ftr-386	292	18	.	.	PROPN
ftr-386	292	19	179	179	NUM
ftr-386	292	20	,	,	PUNCT
ftr-386	292	21	185	185	NUM
ftr-386	292	22	(	(	PUNCT
ftr-386	292	23	1918	1918	NUM
ftr-386	292	24	)	)	PUNCT
ftr-386	292	25	,	,	PUNCT
ftr-386	292	26	where	where	SCONJ
ftr-386	292	27	the	the	DET
ftr-386	292	28	“	"	PUNCT
ftr-386	292	29	gain	gain	NOUN
ftr-386	292	30	”	"	PUNCT
ftr-386	292	31	notion	notion	NOUN
ftr-386	292	32	was	be	AUX
ftr-386	292	33	culled	cull	VERB
ftr-386	292	34	out	out	ADP
ftr-386	292	35	to	to	PART
ftr-386	292	36	advance	advance	VERB
ftr-386	292	37	the	the	DET
ftr-386	292	38	notion	notion	NOUN
ftr-386	292	39	that	that	SCONJ
ftr-386	292	40	gross	gross	ADJ
ftr-386	292	41	income	income	NOUN
ftr-386	292	42	under	under	ADP
ftr-386	292	43	the	the	DET
ftr-386	292	44	1909	1909	NUM
ftr-386	292	45	corporation	corporation	NOUN
ftr-386	292	46	tax	tax	NOUN
ftr-386	292	47	act	act	NOUN
ftr-386	292	48	was	be	AUX
ftr-386	292	49	net	net	ADJ
ftr-386	292	50	of	of	ADP
ftr-386	292	51	“	"	PUNCT
ftr-386	292	52	return	return	NOUN
ftr-386	292	53	of	of	ADP
ftr-386	292	54	capital	capital	NOUN
ftr-386	292	55	.	.	PUNCT
ftr-386	292	56	”	"	PUNCT
ftr-386	293	1	46	46	NUM
ftr-386	293	2	.	.	PUNCT
ftr-386	294	1	“	"	PUNCT
ftr-386	294	2	income	income	NOUN
ftr-386	294	3	”	"	PUNCT
ftr-386	294	4	is	be	AUX
ftr-386	294	5	still	still	ADV
ftr-386	294	6	defined	define	VERB
ftr-386	294	7	in	in	ADP
ftr-386	294	8	one	one	NUM
ftr-386	294	9	dictionary	dictionary	NOUN
ftr-386	294	10	as	as	SCONJ
ftr-386	294	11	it	it	PRON
ftr-386	294	12	might	might	AUX
ftr-386	294	13	have	have	AUX
ftr-386	294	14	been	be	AUX
ftr-386	294	15	in	in	ADP
ftr-386	294	16	the	the	DET
ftr-386	294	17	early	early	ADJ
ftr-386	294	18	20th	20th	ADJ
ftr-386	294	19	century	century	NOUN
ftr-386	294	20	.	.	PUNCT
ftr-386	295	1	see	see	VERB
ftr-386	295	2	merriam	merriam	PROPN
ftr-386	295	3	-	-	PUNCT
ftr-386	295	4	webster	webster	PROPN
ftr-386	295	5	dictionary	dictionary	PROPN
ftr-386	295	6	(	(	PUNCT
ftr-386	295	7	online	online	ADJ
ftr-386	295	8	version	version	NOUN
ftr-386	295	9	as	as	ADP
ftr-386	295	10	of	of	ADP
ftr-386	295	11	sept	sept	PROPN
ftr-386	295	12	.	.	PROPN
ftr-386	295	13	25	25	NUM
ftr-386	295	14	,	,	PUNCT
ftr-386	295	15	2006	2006	NUM
ftr-386	295	16	)	)	PUNCT
ftr-386	295	17	,	,	PUNCT
ftr-386	295	18	at	at	ADP
ftr-386	295	19	http://www.m-w.com/cgi-bin/dictionary	http://www.m-w.com/cgi-bin/dictionary	NOUN
ftr-386	295	20	,	,	PUNCT
ftr-386	295	21	as	as	SCONJ
ftr-386	295	22	follows	follow	VERB
ftr-386	295	23	:	:	PUNCT
ftr-386	295	24	“	"	PUNCT
ftr-386	295	25	1	1	NUM
ftr-386	295	26	:	:	PUNCT
ftr-386	295	27	a	a	DET
ftr-386	295	28	coming	come	VERB
ftr-386	295	29	in	in	ADP
ftr-386	295	30	...	...	PUNCT
ftr-386	295	31	;	;	PUNCT
ftr-386	295	32	2	2	X
ftr-386	295	33	:	:	PUNCT
ftr-386	295	34	a	a	DET
ftr-386	295	35	gain	gain	NOUN
ftr-386	295	36	or	or	CCONJ
ftr-386	295	37	recurrent	recurrent	ADJ
ftr-386	295	38	benefit	benefit	NOUN
ftr-386	295	39	usually	usually	ADV
ftr-386	295	40	measured	measure	VERB
ftr-386	295	41	in	in	ADP
ftr-386	295	42	money	money	NOUN
ftr-386	295	43	that	that	PRON
ftr-386	295	44	derives	derive	VERB
ftr-386	295	45	from	from	ADP
ftr-386	295	46	capital	capital	NOUN
ftr-386	295	47	or	or	CCONJ
ftr-386	295	48	labor	labor	NOUN
ftr-386	295	49	;	;	PUNCT
ftr-386	295	50	also	also	ADV
ftr-386	295	51	:	:	PUNCT
ftr-386	295	52	the	the	DET
ftr-386	295	53	amount	amount	NOUN
ftr-386	295	54	of	of	ADP
ftr-386	295	55	such	such	ADJ
ftr-386	295	56	gain	gain	NOUN
ftr-386	295	57	received	receive	VERB
ftr-386	295	58	in	in	ADP
ftr-386	295	59	a	a	DET
ftr-386	295	60	period	period	NOUN
ftr-386	295	61	of	of	ADP
ftr-386	295	62	time	time	NOUN
ftr-386	295	63	<	<	X
ftr-386	295	64	has	have	VERB
ftr-386	295	65	an	an	DET
ftr-386	295	66	income	income	NOUN
ftr-386	295	67	of	of	ADP
ftr-386	295	68	$	$	SYM
ftr-386	295	69	30,000	30,000	NUM
ftr-386	295	70	a	a	DET
ftr-386	295	71	year	year	NOUN
ftr-386	295	72	.	.	PUNCT
ftr-386	296	1	>	>	PUNCT
ftr-386	296	2	”	"	PUNCT
ftr-386	296	3	a	a	DET
ftr-386	296	4	more	more	ADV
ftr-386	296	5	contemporary	contemporary	ADJ
ftr-386	296	6	definition	definition	NOUN
ftr-386	296	7	is	be	AUX
ftr-386	296	8	found	find	VERB
ftr-386	296	9	in	in	ADP
ftr-386	296	10	webster	webster	PROPN
ftr-386	296	11	’s	’s	PART
ftr-386	296	12	dictionary	dictionary	PROPN
ftr-386	296	13	(	(	PUNCT
ftr-386	296	14	online	online	ADJ
ftr-386	296	15	version	version	NOUN
ftr-386	296	16	as	as	ADP
ftr-386	296	17	of	of	ADP
ftr-386	296	18	sept	sept	PROPN
ftr-386	296	19	.	.	PROPN
ftr-386	296	20	25	25	NUM
ftr-386	296	21	,	,	PUNCT
ftr-386	296	22	2006	2006	NUM
ftr-386	296	23	)	)	PUNCT
ftr-386	296	24	,	,	PUNCT
ftr-386	296	25	at	at	ADP
ftr-386	296	26	http://www.websters-online-dictionary.org/definition/income	http://www.websters-online-dictionary.org/definition/income	ADJ
ftr-386	296	27	,	,	PUNCT
ftr-386	296	28	as	as	SCONJ
ftr-386	296	29	follows	follow	VERB
ftr-386	296	30	:	:	PUNCT
ftr-386	296	31	“	"	PUNCT
ftr-386	297	1	1	1	X
ftr-386	297	2	.	.	PUNCT
ftr-386	297	3	the	the	DET
ftr-386	297	4	financial	financial	ADJ
ftr-386	297	5	gain	gain	NOUN
ftr-386	297	6	(	(	PUNCT
ftr-386	297	7	earned	earn	VERB
ftr-386	297	8	or	or	CCONJ
ftr-386	297	9	unearned	unearned	ADJ
ftr-386	297	10	)	)	PUNCT
ftr-386	297	11	accruing	accrue	VERB
ftr-386	297	12	over	over	ADP
ftr-386	297	13	a	a	DET
ftr-386	297	14	given	give	VERB
ftr-386	297	15	period	period	NOUN
ftr-386	297	16	of	of	ADP
ftr-386	297	17	time	time	NOUN
ftr-386	297	18	.	.	PUNCT
ftr-386	297	19	”	"	PUNCT
ftr-386	298	1	the	the	DET
ftr-386	298	2	dictionary	dictionary	ADJ
ftr-386	298	3	definitions	definition	NOUN
ftr-386	298	4	circa	circa	VERB
ftr-386	298	5	1920	1920	NUM
ftr-386	298	6	,	,	PUNCT
ftr-386	298	7	as	as	SCONJ
ftr-386	298	8	reported	report	VERB
ftr-386	298	9	in	in	ADP
ftr-386	298	10	kornhauser	kornhauser	NOUN
ftr-386	298	11	,	,	PUNCT
ftr-386	298	12	note	note	VERB
ftr-386	298	13	31	31	NUM
ftr-386	298	14	(	(	PUNCT
ftr-386	298	15	gifts	gift	NOUN
ftr-386	298	16	)	)	PUNCT
ftr-386	298	17	,	,	PUNCT
ftr-386	298	18	at	at	ADP
ftr-386	298	19	9	9	NUM
ftr-386	298	20	(	(	PUNCT
ftr-386	298	21	n.	n.	NOUN
ftr-386	298	22	30	30	NUM
ftr-386	298	23	)	)	PUNCT
ftr-386	298	24	,	,	PUNCT
ftr-386	298	25	laid	lay	VERB
ftr-386	298	26	more	more	ADJ
ftr-386	298	27	emphasis	emphasis	NOUN
ftr-386	298	28	on	on	ADP
ftr-386	298	29	the	the	DET
ftr-386	298	30	idea	idea	NOUN
ftr-386	298	31	of	of	ADP
ftr-386	298	32	“	"	PUNCT
ftr-386	298	33	regular	regular	ADJ
ftr-386	298	34	or	or	CCONJ
ftr-386	298	35	recurring	recurring	NOUN
ftr-386	298	36	,	,	PUNCT
ftr-386	298	37	”	"	PUNCT
ftr-386	298	38	but	but	CCONJ
ftr-386	298	39	at	at	ADP
ftr-386	298	40	the	the	DET
ftr-386	298	41	same	same	ADJ
ftr-386	298	42	time	time	NOUN
ftr-386	298	43	referred	refer	VERB
ftr-386	298	44	to	to	ADP
ftr-386	298	45	the	the	DET
ftr-386	298	46	income	income	NOUN
ftr-386	298	47	of	of	ADP
ftr-386	298	48	persons	person	NOUN
ftr-386	298	49	(	(	PUNCT
ftr-386	298	50	from	from	ADP
ftr-386	298	51	all	all	DET
ftr-386	298	52	sources	source	NOUN
ftr-386	298	53	)	)	PUNCT
ftr-386	298	54	,	,	PUNCT
ftr-386	298	55	not	not	PART
ftr-386	298	56	to	to	PART
ftr-386	298	57	particular	particular	ADJ
ftr-386	298	58	items	item	NOUN
ftr-386	298	59	of	of	ADP
ftr-386	298	60	income	income	NOUN
ftr-386	298	61	.	.	PUNCT
ftr-386	299	1	the	the	DET
ftr-386	299	2	fundamental	fundamental	ADJ
ftr-386	299	3	relation	relation	NOUN
ftr-386	299	4	of	of	ADP
ftr-386	299	5	“	"	PUNCT
ftr-386	299	6	capital	capital	NOUN
ftr-386	299	7	”	"	PUNCT
ftr-386	299	8	to	to	ADP
ftr-386	299	9	“	"	PUNCT
ftr-386	299	10	income	income	NOUN
ftr-386	299	11	”	"	PUNCT
ftr-386	299	12	has	have	AUX
ftr-386	299	13	been	be	AUX
ftr-386	299	14	much	much	ADV
ftr-386	299	15	discussed	discuss	VERB
ftr-386	299	16	by	by	ADP
ftr-386	299	17	economists	economist	NOUN
ftr-386	299	18	.	.	PUNCT
ftr-386	300	1	...	...	PUNCT
ftr-386	300	2	for	for	ADP
ftr-386	300	3	the	the	DET
ftr-386	300	4	present	present	ADJ
ftr-386	300	5	purpose	purpose	NOUN
ftr-386	300	6	we	we	PRON
ftr-386	300	7	require	require	VERB
ftr-386	300	8	only	only	ADV
ftr-386	300	9	a	a	DET
ftr-386	300	10	clear	clear	ADJ
ftr-386	300	11	definition	definition	NOUN
ftr-386	300	12	of	of	ADP
ftr-386	300	13	the	the	DET
ftr-386	300	14	term	term	NOUN
ftr-386	300	15	“	"	PUNCT
ftr-386	300	16	income	income	NOUN
ftr-386	300	17	,	,	PUNCT
ftr-386	300	18	”	"	PUNCT
ftr-386	300	19	as	as	SCONJ
ftr-386	300	20	used	use	VERB
ftr-386	300	21	in	in	ADP
ftr-386	300	22	common	common	ADJ
ftr-386	300	23	speech	speech	NOUN
ftr-386	300	24	.	.	PUNCT
ftr-386	301	1	after	after	ADP
ftr-386	301	2	examining	examine	VERB
ftr-386	301	3	dictionaries	dictionary	NOUN
ftr-386	301	4	in	in	ADP
ftr-386	301	5	common	common	ADJ
ftr-386	301	6	use	use	NOUN
ftr-386	301	7	...	...	PUNCT
ftr-386	301	8	,	,	PUNCT
ftr-386	301	9	we	we	PRON
ftr-386	301	10	have	have	VERB
ftr-386	301	11	little	little	ADJ
ftr-386	301	12	to	to	PART
ftr-386	301	13	add	add	VERB
ftr-386	301	14	to	to	ADP
ftr-386	301	15	the	the	DET
ftr-386	301	16	succinct	succinct	ADJ
ftr-386	301	17	definition	definition	NOUN
ftr-386	301	18	adopted	adopt	VERB
ftr-386	301	19	in	in	ADP
ftr-386	301	20	two	two	NUM
ftr-386	301	21	cases	case	NOUN
ftr-386	301	22	decided	decide	VERB
ftr-386	301	23	under	under	ADP
ftr-386	301	24	the	the	DET
ftr-386	301	25	corporation	corporation	NOUN
ftr-386	301	26	tax	tax	PROPN
ftr-386	301	27	act	act	NOUN
ftr-386	301	28	of	of	ADP
ftr-386	301	29	1909	1909	NUM
ftr-386	301	30	...	...	PUNCT
ftr-386	301	31	“	"	PUNCT
ftr-386	301	32	income	income	NOUN
ftr-386	301	33	may	may	AUX
ftr-386	301	34	be	be	AUX
ftr-386	301	35	defined	define	VERB
ftr-386	301	36	as	as	ADP
ftr-386	301	37	the	the	DET
ftr-386	301	38	gain	gain	NOUN
ftr-386	301	39	derived	derive	VERB
ftr-386	301	40	from	from	ADP
ftr-386	301	41	capital	capital	NOUN
ftr-386	301	42	,	,	PUNCT
ftr-386	301	43	from	from	ADP
ftr-386	301	44	labor	labor	NOUN
ftr-386	301	45	,	,	PUNCT
ftr-386	301	46	or	or	CCONJ
ftr-386	301	47	from	from	ADP
ftr-386	301	48	both	both	CCONJ
ftr-386	301	49	combined	combine	VERB
ftr-386	301	50	,	,	PUNCT
ftr-386	301	51	”	"	PUNCT
ftr-386	301	52	provided	provide	VERB
ftr-386	301	53	it	it	PRON
ftr-386	301	54	be	be	AUX
ftr-386	301	55	understood	understand	VERB
ftr-386	301	56	to	to	PART
ftr-386	301	57	include	include	VERB
ftr-386	301	58	profit	profit	NOUN
ftr-386	301	59	gained	gain	VERB
ftr-386	301	60	through	through	ADP
ftr-386	301	61	a	a	DET
ftr-386	301	62	sale	sale	NOUN
ftr-386	301	63	conversion	conversion	NOUN
ftr-386	301	64	of	of	ADP
ftr-386	301	65	capital	capital	NOUN
ftr-386	301	66	assets	asset	NOUN
ftr-386	301	67	.	.	PUNCT
ftr-386	301	68	...	...	PUNCT
ftr-386	302	1	that	that	SCONJ
ftr-386	302	2	the	the	DET
ftr-386	302	3	pedigree	pedigree	NOUN
ftr-386	302	4	of	of	ADP
ftr-386	302	5	the	the	DET
ftr-386	302	6	particular	particular	PROPN
ftr-386	302	7	macomber	macomber	PROPN
ftr-386	302	8	definition	definition	NOUN
ftr-386	302	9	of	of	ADP
ftr-386	302	10	income	income	NOUN
ftr-386	302	11	is	be	AUX
ftr-386	302	12	suspect	suspect	ADJ
ftr-386	302	13	need	need	AUX
ftr-386	302	14	not	not	PART
ftr-386	302	15	be	be	AUX
ftr-386	302	16	of	of	ADP
ftr-386	302	17	concern	concern	NOUN
ftr-386	302	18	here	here	ADV
ftr-386	302	19	.	.	PUNCT
ftr-386	303	1	what	what	PRON
ftr-386	303	2	is	be	AUX
ftr-386	303	3	significant	significant	ADJ
ftr-386	303	4	is	be	AUX
ftr-386	303	5	the	the	DET
ftr-386	303	6	macomber45	macomber45	NOUN
ftr-386	303	7	definition	definition	NOUN
ftr-386	303	8	is	be	AUX
ftr-386	303	9	found	find	VERB
ftr-386	303	10	in	in	ADP
ftr-386	303	11	dictionaries	dictionary	NOUN
ftr-386	303	12	circa	circa	VERB
ftr-386	303	13	1920	1920	NUM
ftr-386	303	14	,	,	PUNCT
ftr-386	303	15	as	as	ADV
ftr-386	303	16	well	well	ADV
ftr-386	303	17	as	as	ADP
ftr-386	303	18	at	at	ADV
ftr-386	303	19	least	least	ADJ
ftr-386	303	20	one	one	NUM
ftr-386	303	21	of	of	ADP
ftr-386	303	22	those	those	PRON
ftr-386	303	23	in	in	ADP
ftr-386	303	24	current	current	ADJ
ftr-386	303	25	use	use	NOUN
ftr-386	303	26	.	.	PUNCT
ftr-386	304	1	there	there	PRON
ftr-386	304	2	is	be	VERB
ftr-386	304	3	not	not	PART
ftr-386	304	4	a	a	DET
ftr-386	304	5	whiff	whiff	NOUN
ftr-386	304	6	of	of	ADP
ftr-386	304	7	originalism	originalism	NOUN
ftr-386	304	8	in	in	ADP
ftr-386	304	9	macomber	macomber	PROPN
ftr-386	304	10	,	,	PUNCT
ftr-386	304	11	but	but	CCONJ
ftr-386	304	12	rather	rather	ADV
ftr-386	304	13	a	a	DET
ftr-386	304	14	clear46	clear46	NOUN
ftr-386	304	15	commitment	commitment	NOUN
ftr-386	304	16	to	to	ADP
ftr-386	304	17	textualism	textualism	NOUN
ftr-386	304	18	.	.	PUNCT
ftr-386	305	1	the	the	DET
ftr-386	305	2	murphy	murphy	PROPN
ftr-386	305	3	panel	panel	NOUN
ftr-386	305	4	ignored	ignore	VERB
ftr-386	305	5	macomber	macomber	PROPN
ftr-386	305	6	on	on	ADP
ftr-386	305	7	the	the	DET
ftr-386	305	8	issue	issue	NOUN
ftr-386	305	9	of	of	ADP
ftr-386	305	10	interpretive	interpretive	ADJ
ftr-386	305	11	stance	stance	NOUN
ftr-386	305	12	,	,	PUNCT
ftr-386	305	13	even	even	ADV
ftr-386	305	14	though	though	SCONJ
ftr-386	305	15	macomber	macomber	PROPN
ftr-386	305	16	was	be	AUX
ftr-386	305	17	the	the	DET
ftr-386	305	18	most	most	ADV
ftr-386	305	19	influential	influential	ADJ
ftr-386	305	20	case	case	NOUN
ftr-386	305	21	in	in	ADP
ftr-386	305	22	constitutional	constitutional	ADJ
ftr-386	305	23	tax	tax	NOUN
ftr-386	305	24	jurisprudence	jurisprudence	NOUN
ftr-386	305	25	for	for	ADP
ftr-386	305	26	the	the	DET
ftr-386	305	27	next	next	ADJ
ftr-386	305	28	25	25	NUM
ftr-386	305	29	years	year	NOUN
ftr-386	305	30	.	.	PUNCT
ftr-386	306	1	instead	instead	ADV
ftr-386	306	2	,	,	PUNCT
ftr-386	306	3	it	it	PRON
ftr-386	306	4	picked	pick	VERB
ftr-386	306	5	language	language	NOUN
ftr-386	306	6	out	out	ADP
ftr-386	306	7	of	of	ADP
ftr-386	306	8	the	the	DET
ftr-386	306	9	382	382	NUM
ftr-386	306	10	florida	florida	PROPN
ftr-386	306	11	tax	tax	NOUN
ftr-386	306	12	review	review	NOUN
ftr-386	306	13	[	[	X
ftr-386	306	14	vol.8:4	vol.8:4	VERB
ftr-386	306	15	47	47	NUM
ftr-386	306	16	.	.	PUNCT
ftr-386	307	1	255	255	NUM
ftr-386	307	2	u.s	u.s	PROPN
ftr-386	307	3	.	.	PROPN
ftr-386	307	4	509	509	NUM
ftr-386	307	5	,	,	PUNCT
ftr-386	307	6	519	519	NUM
ftr-386	307	7	(	(	PUNCT
ftr-386	307	8	1921	1921	NUM
ftr-386	307	9	)	)	PUNCT
ftr-386	307	10	.	.	PUNCT
ftr-386	308	1	48	48	NUM
ftr-386	308	2	.	.	PUNCT
ftr-386	309	1	the	the	DET
ftr-386	309	2	cases	case	NOUN
ftr-386	309	3	were	be	AUX
ftr-386	309	4	macomber	macomber	PROPN
ftr-386	309	5	,	,	PUNCT
ftr-386	309	6	already	already	ADV
ftr-386	309	7	noted	note	VERB
ftr-386	309	8	,	,	PUNCT
ftr-386	309	9	and	and	CCONJ
ftr-386	309	10	mitchell	mitchell	PROPN
ftr-386	309	11	bros	bros	PROPN
ftr-386	309	12	.	.	PROPN
ftr-386	309	13	co.	co.	PROPN
ftr-386	309	14	,	,	PUNCT
ftr-386	309	15	which	which	PRON
ftr-386	309	16	arose	arise	VERB
ftr-386	309	17	under	under	ADP
ftr-386	309	18	a	a	DET
ftr-386	309	19	1909	1909	NUM
ftr-386	309	20	excise	excise	NOUN
ftr-386	309	21	tax	tax	NOUN
ftr-386	309	22	.	.	PUNCT
ftr-386	310	1	49	49	NUM
ftr-386	310	2	.	.	PUNCT
ftr-386	311	1	the	the	DET
ftr-386	311	2	supreme	supreme	PROPN
ftr-386	311	3	court	court	PROPN
ftr-386	311	4	brief	brief	NOUN
ftr-386	311	5	for	for	ADP
ftr-386	311	6	the	the	DET
ftr-386	311	7	taxpayer	taxpayer	NOUN
ftr-386	311	8	in	in	ADP
ftr-386	311	9	merchants	merchant	NOUN
ftr-386	311	10	’	'	PUNCT
ftr-386	311	11	loan	loan	NOUN
ftr-386	311	12	&	&	CCONJ
ftr-386	311	13	trust	trust	PROPN
ftr-386	311	14	is	be	AUX
ftr-386	311	15	summarized	summarize	VERB
ftr-386	311	16	at	at	ADP
ftr-386	311	17	:	:	PUNCT
ftr-386	311	18	http://ww.lexis.com/research/retrieve/frames?_m=aa97e06c76aacdbae	http://ww.lexis.com/research/retrieve/frames?_m=aa97e06c76aacdbae	NOUN
ftr-386	311	19	2eed82569ddbc79&csvc	2eed82569ddbc79&csvc	PROPN
ftr-386	312	1	=	=	SYM
ftr-386	312	2	le&cform	le&cform	NOUN
ftr-386	312	3	=	=	SYM
ftr-386	312	4	bycitation&_fmtstr	bycitation&_fmtstr	NOUN
ftr-386	312	5	=	=	SYM
ftr-386	312	6	full&docnum=1&_start	full&docnum=1&_start	NOUN
ftr-386	312	7	doc=1&wchp	doc=1&wchp	NOUN
ftr-386	312	8	=	=	NOUN
ftr-386	312	9	dglbvtb	dglbvtb	ADV
ftr-386	312	10	-	-	PUNCT
ftr-386	312	11	zskaa&_md5	zskaa&_md5	VERB
ftr-386	312	12	=	=	NOUN
ftr-386	312	13	e5488b2ba312919186c999fdba917e65	e5488b2ba312919186c999fdba917e65	NOUN
ftr-386	312	14	.	.	NOUN
ftr-386	312	15	50	50	NUM
ftr-386	312	16	.	.	PUNCT
ftr-386	313	1	such	such	ADJ
ftr-386	313	2	was	be	AUX
ftr-386	313	3	the	the	DET
ftr-386	313	4	view	view	NOUN
ftr-386	313	5	of	of	ADP
ftr-386	313	6	prominent	prominent	ADJ
ftr-386	313	7	commentators	commentator	NOUN
ftr-386	313	8	both	both	CCONJ
ftr-386	313	9	during	during	ADP
ftr-386	313	10	the	the	DET
ftr-386	313	11	gestation	gestation	NOUN
ftr-386	313	12	of	of	ADP
ftr-386	313	13	the	the	DET
ftr-386	313	14	16th	16th	ADJ
ftr-386	313	15	amendment	amendment	NOUN
ftr-386	313	16	and	and	CCONJ
ftr-386	313	17	at	at	ADP
ftr-386	313	18	the	the	DET
ftr-386	313	19	time	time	NOUN
ftr-386	313	20	of	of	ADP
ftr-386	313	21	the	the	DET
ftr-386	313	22	merchants	merchant	NOUN
ftr-386	313	23	’	'	PUNCT
ftr-386	313	24	loan	loan	NOUN
ftr-386	313	25	&	&	CCONJ
ftr-386	313	26	trust	trust	PROPN
ftr-386	313	27	decision	decision	NOUN
ftr-386	313	28	.	.	PUNCT
ftr-386	314	1	see	see	VERB
ftr-386	314	2	e.	e.	PROPN
ftr-386	314	3	r.	r.	PROPN
ftr-386	314	4	a.	a.	PROPN
ftr-386	314	5	seligman	seligman	PROPN
ftr-386	314	6	,	,	PUNCT
ftr-386	314	7	the	the	DET
ftr-386	314	8	income	income	NOUN
ftr-386	314	9	tax	tax	NOUN
ftr-386	314	10	675	675	NUM
ftr-386	314	11	-	-	SYM
ftr-386	314	12	704	704	NUM
ftr-386	314	13	(	(	PUNCT
ftr-386	314	14	1911	1911	NUM
ftr-386	314	15	)	)	PUNCT
ftr-386	314	16	;	;	PUNCT
ftr-386	314	17	carl	carl	PROPN
ftr-386	314	18	c.	c.	PROPN
ftr-386	314	19	plehn	plehn	PROPN
ftr-386	314	20	,	,	PUNCT
ftr-386	314	21	the	the	DET
ftr-386	314	22	concept	concept	NOUN
ftr-386	314	23	of	of	ADP
ftr-386	314	24	income	income	NOUN
ftr-386	314	25	,	,	PUNCT
ftr-386	314	26	as	as	ADP
ftr-386	314	27	recurrent	recurrent	ADJ
ftr-386	314	28	,	,	PUNCT
ftr-386	314	29	consumable	consumable	ADJ
ftr-386	314	30	receipts	receipt	NOUN
ftr-386	314	31	,	,	PUNCT
ftr-386	314	32	14	14	NUM
ftr-386	314	33	am	am	NOUN
ftr-386	314	34	.	.	PUNCT
ftr-386	315	1	econ	econ	PROPN
ftr-386	315	2	.	.	PUNCT
ftr-386	316	1	rev	rev	PROPN
ftr-386	316	2	.	.	PROPN
ftr-386	316	3	1	1	NUM
ftr-386	316	4	,	,	PUNCT
ftr-386	316	5	5	5	NUM
ftr-386	316	6	(	(	PUNCT
ftr-386	316	7	1924	1924	NUM
ftr-386	316	8	)	)	PUNCT
ftr-386	316	9	.	.	PUNCT
ftr-386	317	1	51	51	NUM
ftr-386	317	2	.	.	PUNCT
ftr-386	318	1	the	the	DET
ftr-386	318	2	significance	significance	NOUN
ftr-386	318	3	of	of	ADP
ftr-386	318	4	merchants	merchant	NOUN
ftr-386	318	5	’	'	PUNCT
ftr-386	318	6	loan	loan	NOUN
ftr-386	318	7	&	&	CCONJ
ftr-386	318	8	trust	trust	NOUN
ftr-386	318	9	in	in	ADP
ftr-386	318	10	this	this	DET
ftr-386	318	11	respect	respect	NOUN
ftr-386	318	12	(	(	PUNCT
ftr-386	318	13	and	and	CCONJ
ftr-386	318	14	others	other	NOUN
ftr-386	318	15	)	)	PUNCT
ftr-386	318	16	is	be	AUX
ftr-386	318	17	discussed	discuss	VERB
ftr-386	318	18	in	in	ADP
ftr-386	318	19	marjorie	marjorie	PROPN
ftr-386	318	20	e.	e.	PROPN
ftr-386	318	21	kornhauser	kornhauser	PROPN
ftr-386	318	22	,	,	PUNCT
ftr-386	318	23	the	the	DET
ftr-386	318	24	origins	origin	NOUN
ftr-386	318	25	of	of	ADP
ftr-386	318	26	capital	capital	NOUN
ftr-386	318	27	gains	gain	NOUN
ftr-386	318	28	taxation	taxation	NOUN
ftr-386	318	29	:	:	PUNCT
ftr-386	318	30	what	what	PRON
ftr-386	318	31	’s	’	VERB
ftr-386	318	32	law	law	NOUN
ftr-386	318	33	got	get	VERB
ftr-386	318	34	to	to	PART
ftr-386	318	35	do	do	VERB
ftr-386	318	36	with	with	ADP
ftr-386	318	37	it	it	PRON
ftr-386	318	38	?	?	PUNCT
ftr-386	319	1	,	,	PUNCT
ftr-386	319	2	39	39	NUM
ftr-386	319	3	sw	sw	PROPN
ftr-386	319	4	.	.	PUNCT
ftr-386	320	1	l.	l.	PROPN
ftr-386	320	2	j.	j.	PROPN
ftr-386	320	3	869	869	PROPN
ftr-386	320	4	(	(	PUNCT
ftr-386	320	5	1985	1985	NUM
ftr-386	320	6	)	)	PUNCT
ftr-386	320	7	(	(	PUNCT
ftr-386	320	8	hereinafter	hereinafter	NOUN
ftr-386	320	9	“	"	PUNCT
ftr-386	320	10	origins	origin	NOUN
ftr-386	320	11	”	"	PUNCT
ftr-386	320	12	)	)	PUNCT
ftr-386	320	13	.	.	PUNCT
ftr-386	321	1	52	52	NUM
ftr-386	321	2	.	.	PUNCT
ftr-386	322	1	this	this	DET
ftr-386	322	2	view	view	NOUN
ftr-386	322	3	was	be	AUX
ftr-386	322	4	maintained	maintain	VERB
ftr-386	322	5	in	in	ADP
ftr-386	322	6	trust	trust	NOUN
ftr-386	322	7	law	law	NOUN
ftr-386	322	8	until	until	ADP
ftr-386	322	9	quite	quite	ADV
ftr-386	322	10	recently	recently	ADV
ftr-386	322	11	.	.	PUNCT
ftr-386	323	1	see	see	VERB
ftr-386	323	2	revised	revise	VERB
ftr-386	323	3	uniform	uniform	ADJ
ftr-386	323	4	principal	principal	NOUN
ftr-386	323	5	and	and	CCONJ
ftr-386	323	6	income	income	NOUN
ftr-386	323	7	act	act	NOUN
ftr-386	323	8	,	,	PUNCT
ftr-386	323	9	§	§	PROPN
ftr-386	323	10	3	3	NUM
ftr-386	323	11	(	(	PUNCT
ftr-386	323	12	1962	1962	NUM
ftr-386	323	13	)	)	PUNCT
ftr-386	323	14	,	,	PUNCT
ftr-386	323	15	7b	7b	PROPN
ftr-386	323	16	un	un	PROPN
ftr-386	323	17	.	.	PROPN
ftr-386	323	18	laws	laws	PROPN
ftr-386	323	19	ann	ann	PROPN
ftr-386	323	20	.	.	PROPN
ftr-386	323	21	145	145	NUM
ftr-386	323	22	(	(	PUNCT
ftr-386	323	23	1985	1985	NUM
ftr-386	323	24	)	)	PUNCT
ftr-386	323	25	.	.	PUNCT
ftr-386	324	1	1921	1921	NUM
ftr-386	324	2	case	case	NOUN
ftr-386	324	3	of	of	ADP
ftr-386	324	4	merchants	merchant	NOUN
ftr-386	324	5	’	'	PUNCT
ftr-386	324	6	loan	loan	NOUN
ftr-386	324	7	&	&	CCONJ
ftr-386	324	8	trust	trust	PROPN
ftr-386	324	9	co.	co.	PROPN
ftr-386	324	10	v.	v.	ADP
ftr-386	324	11	smietanka	smietanka	PROPN
ftr-386	324	12	,	,	PUNCT
ftr-386	324	13	where	where	SCONJ
ftr-386	324	14	the	the	DET
ftr-386	324	15	court,47	court,47	NOUN
ftr-386	324	16	after	after	ADP
ftr-386	324	17	setting	set	VERB
ftr-386	324	18	out	out	ADP
ftr-386	324	19	the	the	DET
ftr-386	324	20	passage	passage	NOUN
ftr-386	324	21	from	from	ADP
ftr-386	324	22	macomber	macomber	PROPN
ftr-386	324	23	just	just	ADV
ftr-386	324	24	cited	cite	VERB
ftr-386	324	25	,	,	PUNCT
ftr-386	324	26	added	add	VERB
ftr-386	324	27	:	:	PUNCT
ftr-386	324	28	in	in	ADP
ftr-386	324	29	determining	determine	VERB
ftr-386	324	30	the	the	DET
ftr-386	324	31	definition	definition	NOUN
ftr-386	324	32	of	of	ADP
ftr-386	324	33	the	the	DET
ftr-386	324	34	word	word	NOUN
ftr-386	324	35	“	"	PUNCT
ftr-386	324	36	income	income	NOUN
ftr-386	324	37	”	"	PUNCT
ftr-386	324	38	thus	thus	ADV
ftr-386	324	39	arrived	arrive	VERB
ftr-386	324	40	at	at	ADP
ftr-386	324	41	,	,	PUNCT
ftr-386	324	42	this	this	DET
ftr-386	324	43	court	court	NOUN
ftr-386	324	44	has	have	AUX
ftr-386	324	45	consistently	consistently	ADV
ftr-386	324	46	refused	refuse	VERB
ftr-386	324	47	to	to	PART
ftr-386	324	48	enter	enter	VERB
ftr-386	324	49	into	into	ADP
ftr-386	324	50	the	the	DET
ftr-386	324	51	refinements	refinement	NOUN
ftr-386	324	52	of	of	ADP
ftr-386	324	53	lexicographers	lexicographer	NOUN
ftr-386	324	54	or	or	CCONJ
ftr-386	324	55	economists	economist	NOUN
ftr-386	324	56	and	and	CCONJ
ftr-386	324	57	has	have	AUX
ftr-386	324	58	approved	approve	VERB
ftr-386	324	59	,	,	PUNCT
ftr-386	324	60	in	in	ADP
ftr-386	324	61	the	the	DET
ftr-386	324	62	definitions	definition	NOUN
ftr-386	324	63	quoted	quote	VERB
ftr-386	324	64	,	,	PUNCT
ftr-386	324	65	what	what	PRON
ftr-386	324	66	it	it	PRON
ftr-386	324	67	believed	believe	VERB
ftr-386	324	68	to	to	PART
ftr-386	324	69	be	be	AUX
ftr-386	324	70	the	the	DET
ftr-386	324	71	commonly	commonly	ADV
ftr-386	324	72	understood	understand	VERB
ftr-386	324	73	meaning	meaning	NOUN
ftr-386	324	74	of	of	ADP
ftr-386	324	75	the	the	DET
ftr-386	324	76	term	term	NOUN
ftr-386	324	77	which	which	PRON
ftr-386	324	78	must	must	AUX
ftr-386	324	79	have	have	AUX
ftr-386	324	80	been	be	AUX
ftr-386	324	81	in	in	ADP
ftr-386	324	82	the	the	DET
ftr-386	324	83	minds	mind	NOUN
ftr-386	324	84	of	of	ADP
ftr-386	324	85	the	the	DET
ftr-386	324	86	people	people	NOUN
ftr-386	324	87	when	when	SCONJ
ftr-386	324	88	they	they	PRON
ftr-386	324	89	adopted	adopt	VERB
ftr-386	324	90	the	the	DET
ftr-386	324	91	16th	16th	ADJ
ftr-386	324	92	amendment	amendment	NOUN
ftr-386	324	93	to	to	ADP
ftr-386	324	94	the	the	DET
ftr-386	324	95	constitution	constitution	NOUN
ftr-386	324	96	.	.	PUNCT
ftr-386	325	1	this	this	DET
ftr-386	325	2	sentence	sentence	NOUN
ftr-386	325	3	was	be	AUX
ftr-386	325	4	followed	follow	VERB
ftr-386	325	5	by	by	ADP
ftr-386	325	6	citations	citation	NOUN
ftr-386	325	7	to	to	ADP
ftr-386	325	8	cases	case	NOUN
ftr-386	325	9	that	that	PRON
ftr-386	325	10	made	make	VERB
ftr-386	325	11	no	no	DET
ftr-386	325	12	reference	reference	NOUN
ftr-386	325	13	whatever	whatever	PRON
ftr-386	325	14	to	to	ADP
ftr-386	325	15	any	any	DET
ftr-386	325	16	“	"	PUNCT
ftr-386	325	17	original	original	ADJ
ftr-386	325	18	understanding	understanding	NOUN
ftr-386	325	19	”	"	PUNCT
ftr-386	325	20	of	of	ADP
ftr-386	325	21	the	the	DET
ftr-386	325	22	16th	16th	ADJ
ftr-386	325	23	amendment	amendment	NOUN
ftr-386	325	24	.	.	PUNCT
ftr-386	326	1	in	in	ADP
ftr-386	326	2	addition,48	addition,48	NOUN
ftr-386	326	3	merchants	merchant	NOUN
ftr-386	326	4	’	'	PUNCT
ftr-386	326	5	loan	loan	NOUN
ftr-386	326	6	&	&	CCONJ
ftr-386	326	7	trust	trust	PROPN
ftr-386	326	8	was	be	AUX
ftr-386	326	9	decided	decide	VERB
ftr-386	326	10	in	in	ADP
ftr-386	326	11	1921	1921	NUM
ftr-386	326	12	,	,	PUNCT
ftr-386	326	13	only	only	ADV
ftr-386	326	14	eight	eight	NUM
ftr-386	326	15	years	year	NOUN
ftr-386	326	16	after	after	ADP
ftr-386	326	17	1913	1913	NUM
ftr-386	326	18	,	,	PUNCT
ftr-386	326	19	and	and	CCONJ
ftr-386	326	20	there	there	PRON
ftr-386	326	21	is	be	VERB
ftr-386	326	22	no	no	DET
ftr-386	326	23	statement	statement	NOUN
ftr-386	326	24	of	of	ADP
ftr-386	326	25	any	any	DET
ftr-386	326	26	“	"	PUNCT
ftr-386	326	27	contemporary	contemporary	ADJ
ftr-386	326	28	”	"	PUNCT
ftr-386	326	29	1921	1921	NUM
ftr-386	326	30	definition	definition	NOUN
ftr-386	326	31	of	of	ADP
ftr-386	326	32	income	income	NOUN
ftr-386	326	33	that	that	PRON
ftr-386	326	34	was	be	AUX
ftr-386	326	35	offered	offer	VERB
ftr-386	326	36	in	in	ADP
ftr-386	326	37	opposition	opposition	NOUN
ftr-386	326	38	to	to	ADP
ftr-386	326	39	the	the	DET
ftr-386	326	40	1913	1913	NUM
ftr-386	326	41	understanding	understanding	NOUN
ftr-386	326	42	.	.	PUNCT
ftr-386	327	1	thus	thus	ADV
ftr-386	327	2	,	,	PUNCT
ftr-386	327	3	merchant	merchant	NOUN
ftr-386	327	4	’s	’s	PART
ftr-386	327	5	loan	loan	NOUN
ftr-386	327	6	&	&	CCONJ
ftr-386	327	7	trust	trust	PROPN
ftr-386	327	8	can	can	AUX
ftr-386	327	9	not	not	PART
ftr-386	327	10	be	be	AUX
ftr-386	327	11	said	say	VERB
ftr-386	327	12	to	to	PART
ftr-386	327	13	“	"	PUNCT
ftr-386	327	14	hold	hold	VERB
ftr-386	327	15	”	"	PUNCT
ftr-386	327	16	that	that	SCONJ
ftr-386	327	17	an	an	DET
ftr-386	327	18	original	original	ADJ
ftr-386	327	19	-	-	PUNCT
ftr-386	327	20	understanding	understanding	NOUN
ftr-386	327	21	approach	approach	NOUN
ftr-386	327	22	is	be	AUX
ftr-386	327	23	to	to	PART
ftr-386	327	24	be	be	AUX
ftr-386	327	25	followed	follow	VERB
ftr-386	327	26	.	.	PUNCT
ftr-386	328	1	in	in	ADP
ftr-386	328	2	fact	fact	NOUN
ftr-386	328	3	,	,	PUNCT
ftr-386	328	4	the	the	DET
ftr-386	328	5	substantive	substantive	ADJ
ftr-386	328	6	holding	holding	NOUN
ftr-386	328	7	of	of	ADP
ftr-386	328	8	merchants	merchant	NOUN
ftr-386	328	9	’	'	PUNCT
ftr-386	328	10	loan	loan	NOUN
ftr-386	328	11	&	&	CCONJ
ftr-386	328	12	trust	trust	PROPN
ftr-386	328	13	,	,	PUNCT
ftr-386	328	14	that	that	SCONJ
ftr-386	328	15	casual	casual	ADJ
ftr-386	328	16	capital	capital	NOUN
ftr-386	328	17	gains	gain	NOUN
ftr-386	328	18	of	of	ADP
ftr-386	328	19	an	an	DET
ftr-386	328	20	individual	individual	ADJ
ftr-386	328	21	investor	investor	NOUN
ftr-386	328	22	are	be	AUX
ftr-386	328	23	income	income	NOUN
ftr-386	328	24	,	,	PUNCT
ftr-386	328	25	rejected	reject	VERB
ftr-386	328	26	an	an	DET
ftr-386	328	27	originalunderstanding	originalunderstanding	ADJ
ftr-386	328	28	approach	approach	NOUN
ftr-386	328	29	.	.	PUNCT
ftr-386	329	1	taxpayer	taxpayer	NOUN
ftr-386	329	2	’s	’s	PART
ftr-386	329	3	main	main	ADJ
ftr-386	329	4	argument	argument	NOUN
ftr-386	329	5	was	be	AUX
ftr-386	329	6	that	that	SCONJ
ftr-386	329	7	the	the	DET
ftr-386	329	8	1913	1913	NUM
ftr-386	329	9	concept	concept	NOUN
ftr-386	329	10	of	of	ADP
ftr-386	329	11	“	"	PUNCT
ftr-386	329	12	incomes	income	NOUN
ftr-386	329	13	”	"	PUNCT
ftr-386	329	14	implied	imply	VERB
ftr-386	329	15	“	"	PUNCT
ftr-386	329	16	regular	regular	ADJ
ftr-386	329	17	and	and	CCONJ
ftr-386	329	18	recurring	recur	VERB
ftr-386	329	19	,	,	PUNCT
ftr-386	329	20	”	"	PUNCT
ftr-386	329	21	which	which	PRON
ftr-386	329	22	would	would	AUX
ftr-386	329	23	have	have	AUX
ftr-386	329	24	excluded	exclude	VERB
ftr-386	329	25	casual	casual	ADJ
ftr-386	329	26	gains	gain	NOUN
ftr-386	329	27	and	and	CCONJ
ftr-386	329	28	windfalls	windfall	NOUN
ftr-386	329	29	.	.	PUNCT
ftr-386	330	1	this	this	DET
ftr-386	330	2	argument	argument	NOUN
ftr-386	330	3	indeed	indeed	ADV
ftr-386	330	4	had	have	VERB
ftr-386	330	5	a	a	DET
ftr-386	330	6	firm	firm	NOUN
ftr-386	330	7	(	(	PUNCT
ftr-386	330	8	if	if	SCONJ
ftr-386	330	9	not49	not49	PROPN
ftr-386	330	10	uncontested	unconteste	VERB
ftr-386	330	11	)	)	PUNCT
ftr-386	330	12	basis	basis	NOUN
ftr-386	330	13	in	in	ADP
ftr-386	330	14	1909	1909	NUM
ftr-386	330	15	-	-	SYM
ftr-386	330	16	1913	1913	NUM
ftr-386	330	17	sources	source	NOUN
ftr-386	330	18	.	.	PUNCT
ftr-386	331	1	but	but	CCONJ
ftr-386	331	2	that	that	DET
ftr-386	331	3	argument	argument	NOUN
ftr-386	331	4	was	be	AUX
ftr-386	331	5	rejected	reject	VERB
ftr-386	331	6	.	.	PUNCT
ftr-386	332	1	a50	a50	NOUN
ftr-386	332	2	51	51	NUM
ftr-386	332	3	second	second	ADJ
ftr-386	332	4	possible	possible	ADJ
ftr-386	332	5	“	"	PUNCT
ftr-386	332	6	original	original	ADJ
ftr-386	332	7	understanding	understanding	NOUN
ftr-386	332	8	”	"	PUNCT
ftr-386	332	9	argument	argument	NOUN
ftr-386	332	10	was	be	AUX
ftr-386	332	11	that	that	PRON
ftr-386	332	12	(	(	PUNCT
ftr-386	332	13	in	in	ADP
ftr-386	332	14	accordance	accordance	NOUN
ftr-386	332	15	with	with	ADP
ftr-386	332	16	early	early	ADJ
ftr-386	332	17	20th	20th	ADJ
ftr-386	332	18	century	century	NOUN
ftr-386	332	19	trust	trust	NOUN
ftr-386	332	20	law	law	NOUN
ftr-386	332	21	)	)	PUNCT
ftr-386	332	22	,	,	PUNCT
ftr-386	332	23	investment	investment	NOUN
ftr-386	332	24	capital	capital	NOUN
ftr-386	332	25	gains	gain	NOUN
ftr-386	332	26	were	be	AUX
ftr-386	332	27	simply	simply	ADV
ftr-386	332	28	not	not	PART
ftr-386	332	29	income	income	NOUN
ftr-386	332	30	at	at	ADV
ftr-386	332	31	all	all	ADV
ftr-386	332	32	,	,	PUNCT
ftr-386	332	33	but	but	CCONJ
ftr-386	332	34	were	be	AUX
ftr-386	332	35	upwards	upwards	ADV
ftr-386	332	36	adjustments	adjustment	NOUN
ftr-386	332	37	to	to	ADP
ftr-386	332	38	“	"	PUNCT
ftr-386	332	39	capital	capital	NOUN
ftr-386	332	40	.	.	PUNCT
ftr-386	332	41	”	"	PUNCT
ftr-386	333	1	again	again	ADV
ftr-386	333	2	this	this	DET
ftr-386	333	3	argument	argument	NOUN
ftr-386	333	4	was52	was52	ADV
ftr-386	333	5	rejected	reject	VERB
ftr-386	333	6	.	.	PUNCT
ftr-386	334	1	merchants	merchant	NOUN
ftr-386	334	2	’	'	PUNCT
ftr-386	334	3	loan	loan	NOUN
ftr-386	334	4	&	&	CCONJ
ftr-386	334	5	trust	trust	PROPN
ftr-386	334	6	rejected	reject	VERB
ftr-386	334	7	two	two	NUM
ftr-386	334	8	originalist	originalist	NOUN
ftr-386	334	9	arguments	argument	NOUN
ftr-386	334	10	and	and	CCONJ
ftr-386	334	11	followed	follow	VERB
ftr-386	334	12	the	the	DET
ftr-386	334	13	macomber	macomber	PROPN
ftr-386	334	14	textualist	textualist	PROPN
ftr-386	334	15	approach	approach	NOUN
ftr-386	334	16	.	.	PUNCT
ftr-386	335	1	2007	2007	NUM
ftr-386	335	2	murphy	murphy	PROPN
ftr-386	335	3	and	and	CCONJ
ftr-386	335	4	the	the	DET
ftr-386	335	5	sixteenth	sixteenth	ADJ
ftr-386	335	6	amendment	amendment	NOUN
ftr-386	335	7	383	383	NUM
ftr-386	335	8	53	53	NUM
ftr-386	335	9	.	.	PUNCT
ftr-386	336	1	252	252	NUM
ftr-386	336	2	u.s	u.s	PROPN
ftr-386	336	3	.	.	PROPN
ftr-386	336	4	at	at	ADP
ftr-386	336	5	219	219	NUM
ftr-386	336	6	-	-	SYM
ftr-386	336	7	20	20	NUM
ftr-386	336	8	.	.	PUNCT
ftr-386	336	9	54	54	NUM
ftr-386	336	10	.	.	PUNCT
ftr-386	337	1	the	the	DET
ftr-386	337	2	majority	majority	NOUN
ftr-386	337	3	in	in	ADP
ftr-386	337	4	merchants	merchant	NOUN
ftr-386	337	5	’	'	PUNCT
ftr-386	337	6	loan	loan	NOUN
ftr-386	337	7	&	&	CCONJ
ftr-386	337	8	trust	trust	PROPN
ftr-386	337	9	stated	state	VERB
ftr-386	337	10	(	(	PUNCT
ftr-386	337	11	255	255	NUM
ftr-386	337	12	u.s	u.s	PROPN
ftr-386	337	13	.	.	PROPN
ftr-386	337	14	at	at	ADP
ftr-386	337	15	520	520	NUM
ftr-386	337	16	-	-	SYM
ftr-386	337	17	21	21	NUM
ftr-386	337	18	):	):	PUNCT
ftr-386	337	19	it	it	PRON
ftr-386	337	20	is	be	AUX
ftr-386	337	21	elaborately	elaborately	ADV
ftr-386	337	22	argued	argue	VERB
ftr-386	337	23	...	...	PUNCT
ftr-386	337	24	that	that	SCONJ
ftr-386	337	25	the	the	DET
ftr-386	337	26	word	word	NOUN
ftr-386	337	27	“	"	PUNCT
ftr-386	337	28	income	income	NOUN
ftr-386	337	29	”	"	PUNCT
ftr-386	337	30	as	as	SCONJ
ftr-386	337	31	used	use	VERB
ftr-386	337	32	in	in	ADP
ftr-386	337	33	the	the	DET
ftr-386	337	34	16th	16th	ADJ
ftr-386	337	35	amendment	amendment	NOUN
ftr-386	337	36	and	and	CCONJ
ftr-386	337	37	in	in	ADP
ftr-386	337	38	the	the	DET
ftr-386	337	39	income	income	NOUN
ftr-386	337	40	tax	tax	NOUN
ftr-386	337	41	act	act	NOUN
ftr-386	337	42	...	...	PUNCT
ftr-386	337	43	does	do	AUX
ftr-386	337	44	not	not	PART
ftr-386	337	45	include	include	VERB
ftr-386	337	46	the	the	DET
ftr-386	337	47	gain	gain	NOUN
ftr-386	337	48	from	from	ADP
ftr-386	337	49	capital	capital	NOUN
ftr-386	337	50	realized	realize	VERB
ftr-386	337	51	by	by	ADP
ftr-386	337	52	a	a	DET
ftr-386	337	53	single	single	ADJ
ftr-386	337	54	isolated	isolated	ADJ
ftr-386	337	55	sale	sale	NOUN
ftr-386	337	56	of	of	ADP
ftr-386	337	57	property	property	NOUN
ftr-386	337	58	but	but	CCONJ
ftr-386	337	59	that	that	SCONJ
ftr-386	337	60	only	only	ADV
ftr-386	337	61	the	the	DET
ftr-386	337	62	profits	profit	NOUN
ftr-386	337	63	realized	realize	VERB
ftr-386	337	64	from	from	ADP
ftr-386	337	65	sales	sale	NOUN
ftr-386	337	66	by	by	ADP
ftr-386	337	67	one	one	NUM
ftr-386	337	68	engaged	engage	VERB
ftr-386	337	69	in	in	ADP
ftr-386	337	70	buying	buying	NOUN
ftr-386	337	71	and	and	CCONJ
ftr-386	337	72	selling	selling	NOUN
ftr-386	337	73	as	as	ADP
ftr-386	337	74	a	a	DET
ftr-386	337	75	business	business	NOUN
ftr-386	337	76	...	...	PUNCT
ftr-386	337	77	constitute	constitute	VERB
ftr-386	337	78	income	income	NOUN
ftr-386	337	79	which	which	PRON
ftr-386	337	80	may	may	AUX
ftr-386	337	81	be	be	AUX
ftr-386	337	82	taxed	tax	VERB
ftr-386	337	83	.	.	PUNCT
ftr-386	338	1	it	it	PRON
ftr-386	338	2	is	be	AUX
ftr-386	338	3	sufficient	sufficient	ADJ
ftr-386	338	4	to	to	PART
ftr-386	338	5	say	say	VERB
ftr-386	338	6	of	of	ADP
ftr-386	338	7	this	this	DET
ftr-386	338	8	contention	contention	NOUN
ftr-386	338	9	,	,	PUNCT
ftr-386	338	10	that	that	SCONJ
ftr-386	338	11	no	no	DET
ftr-386	338	12	such	such	ADJ
ftr-386	338	13	distinction	distinction	NOUN
ftr-386	338	14	was	be	AUX
ftr-386	338	15	recognized	recognize	VERB
ftr-386	338	16	[	[	PUNCT
ftr-386	338	17	heretofore	heretofore	X
ftr-386	338	18	]	]	X
ftr-386	338	19	.	.	PUNCT
ftr-386	339	1	the	the	DET
ftr-386	339	2	interesting	interesting	ADJ
ftr-386	339	3	and	and	CCONJ
ftr-386	339	4	ingenious	ingenious	ADJ
ftr-386	339	5	argument	argument	NOUN
ftr-386	339	6	...	...	PUNCT
ftr-386	339	7	that	that	SCONJ
ftr-386	339	8	this	this	DET
ftr-386	339	9	distinction	distinction	NOUN
ftr-386	339	10	is	be	AUX
ftr-386	339	11	so	so	ADV
ftr-386	339	12	fundamental	fundamental	ADJ
ftr-386	339	13	and	and	CCONJ
ftr-386	339	14	obvious	obvious	ADJ
ftr-386	339	15	that	that	SCONJ
ftr-386	339	16	it	it	PRON
ftr-386	339	17	must	must	AUX
ftr-386	339	18	be	be	AUX
ftr-386	339	19	assumed	assume	VERB
ftr-386	339	20	to	to	PART
ftr-386	339	21	be	be	AUX
ftr-386	339	22	a	a	DET
ftr-386	339	23	part	part	NOUN
ftr-386	339	24	of	of	ADP
ftr-386	339	25	the	the	DET
ftr-386	339	26	“	"	PUNCT
ftr-386	339	27	general	general	ADJ
ftr-386	339	28	understanding	understanding	NOUN
ftr-386	339	29	”	"	PUNCT
ftr-386	339	30	of	of	ADP
ftr-386	339	31	the	the	DET
ftr-386	339	32	meaning	meaning	NOUN
ftr-386	339	33	of	of	ADP
ftr-386	339	34	the	the	DET
ftr-386	339	35	word	word	NOUN
ftr-386	339	36	“	"	PUNCT
ftr-386	339	37	income	income	NOUN
ftr-386	339	38	”	"	PUNCT
ftr-386	339	39	fails	fail	VERB
ftr-386	339	40	to	to	PART
ftr-386	339	41	convince	convince	VERB
ftr-386	339	42	us	we	PRON
ftr-386	339	43	that	that	SCONJ
ftr-386	339	44	a	a	DET
ftr-386	339	45	construction	construction	NOUN
ftr-386	339	46	should	should	AUX
ftr-386	339	47	be	be	AUX
ftr-386	339	48	adopted	adopt	VERB
ftr-386	339	49	which	which	PRON
ftr-386	339	50	would	would	AUX
ftr-386	339	51	,	,	PUNCT
ftr-386	339	52	in	in	ADP
ftr-386	339	53	a	a	DET
ftr-386	339	54	large	large	ADJ
ftr-386	339	55	measure	measure	NOUN
ftr-386	339	56	,	,	PUNCT
ftr-386	339	57	defeat	defeat	VERB
ftr-386	339	58	the	the	DET
ftr-386	339	59	purpose	purpose	NOUN
ftr-386	339	60	of	of	ADP
ftr-386	339	61	the	the	DET
ftr-386	339	62	amendment	amendment	NOUN
ftr-386	339	63	.	.	PUNCT
ftr-386	340	1	[	[	X
ftr-386	340	2	emphasis	emphasis	NOUN
ftr-386	340	3	added	add	VERB
ftr-386	340	4	.	.	PUNCT
ftr-386	340	5	]	]	PUNCT
ftr-386	341	1	55	55	NUM
ftr-386	341	2	.	.	X
ftr-386	342	1	348	348	NUM
ftr-386	342	2	u.s	u.s	PROPN
ftr-386	342	3	.	.	PROPN
ftr-386	342	4	426	426	NUM
ftr-386	342	5	(	(	PUNCT
ftr-386	342	6	1955	1955	NUM
ftr-386	342	7	)	)	PUNCT
ftr-386	342	8	.	.	PUNCT
ftr-386	343	1	56	56	NUM
ftr-386	343	2	.	.	PUNCT
ftr-386	343	3	glenshaw	glenshaw	ADJ
ftr-386	343	4	glass	glass	NOUN
ftr-386	343	5	v.	v.	CCONJ
ftr-386	343	6	comm’r	comm’r	NOUN
ftr-386	343	7	,	,	PUNCT
ftr-386	343	8	18	18	NUM
ftr-386	343	9	t.c	t.c	PROPN
ftr-386	343	10	.	.	PROPN
ftr-386	343	11	860	860	NUM
ftr-386	343	12	(	(	PUNCT
ftr-386	343	13	1952	1952	NUM
ftr-386	343	14	)	)	PUNCT
ftr-386	343	15	,	,	PUNCT
ftr-386	343	16	non	non	PROPN
ftr-386	343	17	-	-	PROPN
ftr-386	343	18	acq	acq	ADJ
ftr-386	343	19	.	.	PROPN
ftr-386	343	20	,	,	PUNCT
ftr-386	343	21	1953	1953	NUM
ftr-386	343	22	-	-	SYM
ftr-386	343	23	1	1	NUM
ftr-386	343	24	c.b	c.b	PROPN
ftr-386	343	25	.	.	PROPN
ftr-386	343	26	7	7	NUM
ftr-386	343	27	,	,	PUNCT
ftr-386	343	28	and	and	CCONJ
ftr-386	343	29	william	william	PROPN
ftr-386	343	30	goldman	goldman	PROPN
ftr-386	343	31	theaters	theater	NOUN
ftr-386	343	32	v.	v.	ADP
ftr-386	343	33	comm’r	comm’r	NOUN
ftr-386	343	34	,	,	PUNCT
ftr-386	343	35	19	19	NUM
ftr-386	343	36	t.c	t.c	PROPN
ftr-386	343	37	.	.	PROPN
ftr-386	343	38	637	637	NUM
ftr-386	343	39	(	(	PUNCT
ftr-386	343	40	1953	1953	NUM
ftr-386	343	41	)	)	PUNCT
ftr-386	343	42	,	,	PUNCT
ftr-386	343	43	non	non	PROPN
ftr-386	343	44	-	-	PROPN
ftr-386	343	45	acq	acq	ADJ
ftr-386	343	46	.	.	PROPN
ftr-386	343	47	,	,	PUNCT
ftr-386	343	48	1953	1953	NUM
ftr-386	343	49	-	-	SYM
ftr-386	343	50	1	1	NUM
ftr-386	343	51	c.b	c.b	PROPN
ftr-386	343	52	.	.	PROPN
ftr-386	343	53	8	8	NUM
ftr-386	343	54	,	,	PUNCT
ftr-386	343	55	both	both	DET
ftr-386	343	56	cases	case	NOUN
ftr-386	343	57	aff’d	aff’d	VERB
ftr-386	343	58	,	,	PUNCT
ftr-386	343	59	211	211	NUM
ftr-386	343	60	f.2d	f.2d	ADP
ftr-386	343	61	928	928	NUM
ftr-386	343	62	(	(	PUNCT
ftr-386	343	63	3d	3d	NUM
ftr-386	343	64	cir	cir	NOUN
ftr-386	343	65	.	.	PUNCT
ftr-386	343	66	1954	1954	NUM
ftr-386	343	67	)	)	PUNCT
ftr-386	343	68	(	(	PUNCT
ftr-386	343	69	en	en	X
ftr-386	343	70	banc	banc	PROPN
ftr-386	343	71	)	)	PUNCT
ftr-386	343	72	.	.	PUNCT
ftr-386	344	1	in	in	ADP
ftr-386	344	2	fact	fact	NOUN
ftr-386	344	3	,	,	PUNCT
ftr-386	344	4	the	the	DET
ftr-386	344	5	contemporaneous	contemporaneous	ADJ
ftr-386	344	6	-	-	PUNCT
ftr-386	344	7	understanding	understand	VERB
ftr-386	344	8	language	language	NOUN
ftr-386	344	9	in	in	ADP
ftr-386	344	10	merchants	merchant	NOUN
ftr-386	344	11	’	'	PUNCT
ftr-386	344	12	loan	loan	NOUN
ftr-386	344	13	&	&	CCONJ
ftr-386	344	14	trust	trust	PROPN
ftr-386	344	15	appears	appear	VERB
ftr-386	344	16	to	to	PART
ftr-386	344	17	have	have	AUX
ftr-386	344	18	been	be	AUX
ftr-386	344	19	added	add	VERB
ftr-386	344	20	to	to	PART
ftr-386	344	21	unhinge	unhinge	VERB
ftr-386	344	22	the	the	DET
ftr-386	344	23	16th	16th	ADJ
ftr-386	344	24	amendment	amendment	NOUN
ftr-386	344	25	from	from	ADP
ftr-386	344	26	any	any	DET
ftr-386	344	27	limiting	limit	VERB
ftr-386	344	28	definition	definition	NOUN
ftr-386	344	29	of	of	ADP
ftr-386	344	30	income	income	NOUN
ftr-386	344	31	,	,	PUNCT
ftr-386	344	32	since	since	SCONJ
ftr-386	344	33	it	it	PRON
ftr-386	344	34	is	be	AUX
ftr-386	344	35	a	a	DET
ftr-386	344	36	clear	clear	ADJ
ftr-386	344	37	and	and	CCONJ
ftr-386	344	38	intended	intended	ADJ
ftr-386	344	39	reference	reference	NOUN
ftr-386	344	40	to	to	ADP
ftr-386	344	41	justice	justice	PROPN
ftr-386	344	42	holmes	holmes	PROPN
ftr-386	344	43	’	’	PART
ftr-386	344	44	brief	brief	ADJ
ftr-386	344	45	dissent	dissent	NOUN
ftr-386	344	46	in	in	ADP
ftr-386	344	47	macomber	macomber	PROPN
ftr-386	344	48	,	,	PUNCT
ftr-386	344	49	which	which	DET
ftr-386	344	50	stated:53	stated:53	VERB
ftr-386	344	51	i	i	PRON
ftr-386	344	52	think	think	VERB
ftr-386	344	53	that	that	SCONJ
ftr-386	344	54	the	the	DET
ftr-386	344	55	word	word	NOUN
ftr-386	344	56	“	"	PUNCT
ftr-386	344	57	incomes	income	NOUN
ftr-386	344	58	”	"	PUNCT
ftr-386	344	59	in	in	ADP
ftr-386	344	60	the	the	DET
ftr-386	344	61	16th	16th	ADJ
ftr-386	344	62	amendment	amendment	NOUN
ftr-386	344	63	should	should	AUX
ftr-386	344	64	be	be	AUX
ftr-386	344	65	read	read	VERB
ftr-386	344	66	in	in	ADP
ftr-386	344	67	“	"	PUNCT
ftr-386	344	68	a	a	DET
ftr-386	344	69	sense	sense	NOUN
ftr-386	344	70	most	most	ADV
ftr-386	344	71	obvious	obvious	ADJ
ftr-386	344	72	to	to	ADP
ftr-386	344	73	the	the	DET
ftr-386	344	74	common	common	ADJ
ftr-386	344	75	understanding	understanding	NOUN
ftr-386	344	76	at	at	ADP
ftr-386	344	77	the	the	DET
ftr-386	344	78	time	time	NOUN
ftr-386	344	79	of	of	ADP
ftr-386	344	80	its	its	PRON
ftr-386	344	81	adoption	adoption	NOUN
ftr-386	344	82	.	.	PUNCT
ftr-386	344	83	”	"	PUNCT
ftr-386	345	1	[	[	X
ftr-386	345	2	citations	citation	NOUN
ftr-386	345	3	to	to	ADP
ftr-386	345	4	indiana	indiana	PROPN
ftr-386	345	5	and	and	CCONJ
ftr-386	345	6	florida	florida	PROPN
ftr-386	345	7	cases	case	NOUN
ftr-386	345	8	omitted	omit	VERB
ftr-386	345	9	.	.	PUNCT
ftr-386	345	10	]	]	PUNCT
ftr-386	346	1	for	for	ADP
ftr-386	346	2	it	it	PRON
ftr-386	346	3	was	be	AUX
ftr-386	346	4	for	for	ADP
ftr-386	346	5	public	public	ADJ
ftr-386	346	6	adoption	adoption	NOUN
ftr-386	346	7	that	that	PRON
ftr-386	346	8	it	it	PRON
ftr-386	346	9	was	be	AUX
ftr-386	346	10	proposed	propose	VERB
ftr-386	346	11	.	.	PUNCT
ftr-386	347	1	...	...	PUNCT
ftr-386	348	1	the	the	DET
ftr-386	348	2	known	known	ADJ
ftr-386	348	3	purpose	purpose	NOUN
ftr-386	348	4	of	of	ADP
ftr-386	348	5	this	this	DET
ftr-386	348	6	amendment	amendment	NOUN
ftr-386	348	7	was	be	AUX
ftr-386	348	8	to	to	PART
ftr-386	348	9	get	get	AUX
ftr-386	348	10	rid	rid	VERB
ftr-386	348	11	of	of	ADP
ftr-386	348	12	nice	nice	ADJ
ftr-386	348	13	questions	question	NOUN
ftr-386	348	14	as	as	ADP
ftr-386	348	15	to	to	ADP
ftr-386	348	16	what	what	PRON
ftr-386	348	17	might	might	AUX
ftr-386	348	18	be	be	AUX
ftr-386	348	19	direct	direct	ADJ
ftr-386	348	20	taxes	taxis	NOUN
ftr-386	348	21	,	,	PUNCT
ftr-386	348	22	and	and	CCONJ
ftr-386	348	23	i	i	PRON
ftr-386	348	24	can	can	AUX
ftr-386	348	25	not	not	PART
ftr-386	348	26	doubt	doubt	VERB
ftr-386	348	27	that	that	SCONJ
ftr-386	348	28	most	most	ADJ
ftr-386	348	29	people	people	NOUN
ftr-386	348	30	not	not	PART
ftr-386	348	31	lawyers	lawyer	NOUN
ftr-386	348	32	would	would	AUX
ftr-386	348	33	suppose	suppose	VERB
ftr-386	348	34	when	when	SCONJ
ftr-386	348	35	they	they	PRON
ftr-386	348	36	voted	vote	VERB
ftr-386	348	37	for	for	ADP
ftr-386	348	38	it	it	PRON
ftr-386	348	39	that	that	PRON
ftr-386	348	40	they	they	PRON
ftr-386	348	41	put	put	VERB
ftr-386	348	42	a	a	DET
ftr-386	348	43	question	question	NOUN
ftr-386	348	44	like	like	ADP
ftr-386	348	45	the	the	DET
ftr-386	348	46	present	present	NOUN
ftr-386	348	47	to	to	PART
ftr-386	348	48	rest	rest	VERB
ftr-386	348	49	.	.	PUNCT
ftr-386	349	1	i	i	PRON
ftr-386	349	2	am	be	AUX
ftr-386	349	3	of	of	ADP
ftr-386	349	4	opinion	opinion	NOUN
ftr-386	349	5	that	that	SCONJ
ftr-386	349	6	the	the	DET
ftr-386	349	7	amendment	amendment	NOUN
ftr-386	349	8	justifies	justify	VERB
ftr-386	349	9	the	the	DET
ftr-386	349	10	tax	tax	NOUN
ftr-386	350	1	[	[	X
ftr-386	350	2	on	on	ADP
ftr-386	350	3	pro	pro	ADJ
ftr-386	350	4	rata	rata	ADJ
ftr-386	350	5	stock	stock	NOUN
ftr-386	350	6	dividends	dividend	NOUN
ftr-386	350	7	]	]	PUNCT
ftr-386	350	8	.	.	PUNCT
ftr-386	351	1	holmes	holmes	PROPN
ftr-386	351	2	is	be	AUX
ftr-386	351	3	here	here	ADV
ftr-386	351	4	taking	take	VERB
ftr-386	351	5	a	a	DET
ftr-386	351	6	functionalist	functionalist	ADJ
ftr-386	351	7	approach	approach	NOUN
ftr-386	351	8	to	to	ADP
ftr-386	351	9	the	the	DET
ftr-386	351	10	16th	16th	ADJ
ftr-386	351	11	amendment	amendment	NOUN
ftr-386	351	12	that	that	SCONJ
ftr-386	351	13	by	by	ADP
ftr-386	351	14	-	-	PUNCT
ftr-386	351	15	passes	pass	NOUN
ftr-386	351	16	text	text	NOUN
ftr-386	351	17	altogether	altogether	ADV
ftr-386	351	18	.	.	PUNCT
ftr-386	352	1	it	it	PRON
ftr-386	352	2	is	be	AUX
ftr-386	352	3	this	this	DET
ftr-386	352	4	approach	approach	NOUN
ftr-386	352	5	that	that	PRON
ftr-386	352	6	is	be	AUX
ftr-386	352	7	adopted	adopt	VERB
ftr-386	352	8	in	in	ADP
ftr-386	352	9	merchants	merchant	NOUN
ftr-386	352	10	’	'	PUNCT
ftr-386	352	11	loan	loan	NOUN
ftr-386	352	12	&	&	CCONJ
ftr-386	352	13	trust	trust	PROPN
ftr-386	352	14	,	,	PUNCT
ftr-386	352	15	where	where	SCONJ
ftr-386	352	16	the	the	DET
ftr-386	352	17	majority	majority	NOUN
ftr-386	352	18	opinion	opinion	NOUN
ftr-386	352	19	has	have	VERB
ftr-386	352	20	no	no	DET
ftr-386	352	21	patience	patience	NOUN
ftr-386	352	22	with	with	ADP
ftr-386	352	23	the	the	DET
ftr-386	352	24	taxpayer	taxpayer	NOUN
ftr-386	352	25	’s	’s	PART
ftr-386	352	26	attempt	attempt	NOUN
ftr-386	352	27	to	to	PART
ftr-386	352	28	advance	advance	VERB
ftr-386	352	29	a	a	DET
ftr-386	352	30	“	"	PUNCT
ftr-386	352	31	nuanced	nuanced	ADJ
ftr-386	352	32	”	"	PUNCT
ftr-386	352	33	concept	concept	NOUN
ftr-386	352	34	of	of	ADP
ftr-386	352	35	the	the	DET
ftr-386	352	36	“	"	PUNCT
ftr-386	352	37	common	common	ADJ
ftr-386	352	38	understanding	understanding	NOUN
ftr-386	352	39	”	"	PUNCT
ftr-386	352	40	of	of	ADP
ftr-386	352	41	income	income	NOUN
ftr-386	352	42	that	that	PRON
ftr-386	352	43	limits	limit	VERB
ftr-386	352	44	its	its	PRON
ftr-386	352	45	reach.54	reach.54	PROPN
ftr-386	352	46	the	the	DET
ftr-386	352	47	macomber	macomber	PROPN
ftr-386	352	48	definition	definition	NOUN
ftr-386	352	49	held	hold	VERB
ftr-386	352	50	sway	sway	NOUN
ftr-386	352	51	until	until	ADP
ftr-386	352	52	the	the	DET
ftr-386	352	53	1955	1955	NUM
ftr-386	352	54	case	case	NOUN
ftr-386	352	55	of	of	ADP
ftr-386	352	56	comm’r	comm’r	NOUN
ftr-386	352	57	v.	v.	ADP
ftr-386	352	58	glenshaw	glenshaw	ADJ
ftr-386	352	59	glass	glass	NOUN
ftr-386	352	60	,	,	PUNCT
ftr-386	352	61	involving	involve	VERB
ftr-386	352	62	punitive	punitive	ADJ
ftr-386	352	63	damages	damage	NOUN
ftr-386	352	64	in	in	ADP
ftr-386	352	65	commercial	commercial	ADJ
ftr-386	352	66	litigation	litigation	NOUN
ftr-386	352	67	.	.	PUNCT
ftr-386	353	1	the55	the55	VERB
ftr-386	353	2	lower	low	ADJ
ftr-386	353	3	courts	court	NOUN
ftr-386	353	4	“	"	PUNCT
ftr-386	353	5	found	find	VERB
ftr-386	353	6	”	"	PUNCT
ftr-386	353	7	that	that	SCONJ
ftr-386	353	8	these	these	DET
ftr-386	353	9	damages	damage	NOUN
ftr-386	353	10	were	be	AUX
ftr-386	353	11	not	not	PART
ftr-386	353	12	derived	derive	VERB
ftr-386	353	13	from	from	ADP
ftr-386	353	14	capital	capital	NOUN
ftr-386	353	15	and/or	and/or	CCONJ
ftr-386	353	16	labor	labor	NOUN
ftr-386	353	17	,	,	PUNCT
ftr-386	353	18	and	and	CCONJ
ftr-386	353	19	therefore	therefore	ADV
ftr-386	353	20	were	be	AUX
ftr-386	353	21	non	non	ADJ
ftr-386	353	22	-	-	ADJ
ftr-386	353	23	income	income	NOUN
ftr-386	353	24	under	under	ADP
ftr-386	353	25	the	the	DET
ftr-386	353	26	catch	catch	NOUN
ftr-386	353	27	-	-	PUNCT
ftr-386	353	28	all	all	DET
ftr-386	353	29	clause	clause	NOUN
ftr-386	353	30	of	of	ADP
ftr-386	353	31	the	the	DET
ftr-386	353	32	predecessor	predecessor	NOUN
ftr-386	353	33	of	of	ADP
ftr-386	353	34	section	section	NOUN
ftr-386	353	35	61	61	NUM
ftr-386	353	36	.	.	PUNCT
ftr-386	354	1	neither	neither	CCONJ
ftr-386	354	2	the	the	DET
ftr-386	354	3	briefs	brief	NOUN
ftr-386	354	4	nor	nor	CCONJ
ftr-386	354	5	the	the	DET
ftr-386	354	6	lower	low	ADJ
ftr-386	354	7	court	court	NOUN
ftr-386	354	8	decisions56	decisions56	NOUN
ftr-386	354	9	384	384	NUM
ftr-386	354	10	florida	florida	PROPN
ftr-386	354	11	tax	tax	NOUN
ftr-386	354	12	review	review	NOUN
ftr-386	354	13	[	[	X
ftr-386	354	14	vol.8:4	vol.8:4	NOUN
ftr-386	354	15	57	57	NUM
ftr-386	354	16	.	.	PUNCT
ftr-386	355	1	348	348	NUM
ftr-386	355	2	u.s	u.s	PROPN
ftr-386	355	3	.	.	PROPN
ftr-386	355	4	at	at	ADP
ftr-386	355	5	430	430	NUM
ftr-386	355	6	-	-	SYM
ftr-386	355	7	31	31	NUM
ftr-386	355	8	.	.	PUNCT
ftr-386	356	1	58	58	NUM
ftr-386	356	2	.	.	PUNCT
ftr-386	357	1	348	348	NUM
ftr-386	357	2	u.s	u.s	PROPN
ftr-386	357	3	.	.	PROPN
ftr-386	357	4	at	at	ADP
ftr-386	357	5	432	432	NUM
ftr-386	357	6	-	-	SYM
ftr-386	357	7	33	33	NUM
ftr-386	357	8	.	.	PUNCT
ftr-386	357	9	59	59	NUM
ftr-386	357	10	.	.	PUNCT
ftr-386	357	11	see	see	VERB
ftr-386	357	12	helvering	helvere	VERB
ftr-386	357	13	v.	v.	ADP
ftr-386	357	14	independent	independent	ADJ
ftr-386	357	15	life	life	NOUN
ftr-386	357	16	ins	ins	PROPN
ftr-386	357	17	.	.	PUNCT
ftr-386	357	18	co.	co.	PROPN
ftr-386	357	19	,	,	PUNCT
ftr-386	357	20	292	292	NUM
ftr-386	357	21	u.s	u.s	PROPN
ftr-386	357	22	.	.	PROPN
ftr-386	357	23	371	371	NUM
ftr-386	357	24	,	,	PUNCT
ftr-386	357	25	379	379	NUM
ftr-386	357	26	(	(	PUNCT
ftr-386	357	27	1934	1934	NUM
ftr-386	357	28	)	)	PUNCT
ftr-386	357	29	(	(	PUNCT
ftr-386	357	30	imputed	impute	VERB
ftr-386	357	31	income	income	NOUN
ftr-386	357	32	is	be	AUX
ftr-386	357	33	not	not	PART
ftr-386	357	34	“	"	PUNCT
ftr-386	357	35	income	income	NOUN
ftr-386	357	36	”	"	PUNCT
ftr-386	357	37	in	in	ADP
ftr-386	357	38	the	the	DET
ftr-386	357	39	tax	tax	NOUN
ftr-386	357	40	sense	sense	NOUN
ftr-386	357	41	)	)	PUNCT
ftr-386	357	42	;	;	PUNCT
ftr-386	357	43	united	united	PROPN
ftr-386	357	44	states	states	PROPN
ftr-386	357	45	v.	v.	ADP
ftr-386	357	46	gotcher	gotcher	PROPN
ftr-386	357	47	,	,	PUNCT
ftr-386	357	48	401	401	NUM
ftr-386	357	49	f.2d	f.2d	SYM
ftr-386	357	50	118	118	NUM
ftr-386	357	51	(	(	PUNCT
ftr-386	357	52	5th	5th	NOUN
ftr-386	357	53	cir.1958	cir.1958	NUM
ftr-386	357	54	)	)	PUNCT
ftr-386	357	55	(	(	PUNCT
ftr-386	357	56	consumption	consumption	NOUN
ftr-386	357	57	-	-	PUNCT
ftr-386	357	58	type	type	NOUN
ftr-386	357	59	benefits	benefit	NOUN
ftr-386	357	60	received	receive	VERB
ftr-386	357	61	are	be	AUX
ftr-386	357	62	not	not	PART
ftr-386	357	63	income	income	NOUN
ftr-386	357	64	under	under	ADP
ftr-386	357	65	catch	catch	NOUN
ftr-386	357	66	-	-	PUNCT
ftr-386	357	67	all	all	DET
ftr-386	357	68	clause	clause	NOUN
ftr-386	357	69	)	)	PUNCT
ftr-386	357	70	.	.	PUNCT
ftr-386	358	1	60	60	NUM
ftr-386	358	2	.	.	X
ftr-386	359	1	348	348	NUM
ftr-386	359	2	u.s	u.s	PROPN
ftr-386	359	3	.	.	PROPN
ftr-386	359	4	at	at	ADP
ftr-386	359	5	431	431	NUM
ftr-386	359	6	.	.	PUNCT
ftr-386	359	7	played	play	VERB
ftr-386	359	8	up	up	ADP
ftr-386	359	9	the	the	DET
ftr-386	359	10	constitutional	constitutional	ADJ
ftr-386	359	11	dimension	dimension	NOUN
ftr-386	359	12	of	of	ADP
ftr-386	359	13	the	the	DET
ftr-386	359	14	case	case	NOUN
ftr-386	359	15	,	,	PUNCT
ftr-386	359	16	but	but	CCONJ
ftr-386	359	17	that	that	PRON
ftr-386	359	18	was	be	AUX
ftr-386	359	19	necessarily	necessarily	ADV
ftr-386	359	20	implied	imply	VERB
ftr-386	359	21	,	,	PUNCT
ftr-386	359	22	because	because	SCONJ
ftr-386	359	23	the	the	DET
ftr-386	359	24	supreme	supreme	PROPN
ftr-386	359	25	court	court	PROPN
ftr-386	359	26	cited	cite	VERB
ftr-386	359	27	the	the	DET
ftr-386	359	28	“	"	PUNCT
ftr-386	359	29	full	full	ADJ
ftr-386	359	30	exercise	exercise	NOUN
ftr-386	359	31	of	of	ADP
ftr-386	359	32	its	its	PRON
ftr-386	359	33	taxing	tax	VERB
ftr-386	359	34	power	power	NOUN
ftr-386	359	35	”	"	PUNCT
ftr-386	359	36	dictum	dictum	NOUN
ftr-386	359	37	.	.	PUNCT
ftr-386	360	1	the	the	DET
ftr-386	360	2	supreme	supreme	PROPN
ftr-386	360	3	court	court	PROPN
ftr-386	360	4	reversed	reverse	VERB
ftr-386	360	5	,	,	PUNCT
ftr-386	360	6	stating	state	VERB
ftr-386	360	7	that	that	SCONJ
ftr-386	360	8	the	the	DET
ftr-386	360	9	macomber	macomber	PROPN
ftr-386	360	10	definition	definition	NOUN
ftr-386	360	11	may	may	AUX
ftr-386	360	12	have	have	AUX
ftr-386	360	13	been	be	AUX
ftr-386	360	14	useful	useful	ADJ
ftr-386	360	15	in	in	ADP
ftr-386	360	16	earlier	early	ADJ
ftr-386	360	17	days	day	NOUN
ftr-386	360	18	in	in	ADP
ftr-386	360	19	order	order	NOUN
ftr-386	360	20	to	to	PART
ftr-386	360	21	distinguish	distinguish	VERB
ftr-386	360	22	capital	capital	NOUN
ftr-386	360	23	from	from	ADP
ftr-386	360	24	income	income	NOUN
ftr-386	360	25	,	,	PUNCT
ftr-386	360	26	but	but	CCONJ
ftr-386	360	27	did	do	AUX
ftr-386	360	28	not	not	PART
ftr-386	360	29	constitute	constitute	VERB
ftr-386	360	30	a	a	DET
ftr-386	360	31	comprehensive	comprehensive	ADJ
ftr-386	360	32	definition	definition	NOUN
ftr-386	360	33	of	of	ADP
ftr-386	360	34	income	income	NOUN
ftr-386	360	35	.	.	PUNCT
ftr-386	361	1	the	the	DET
ftr-386	361	2	court	court	NOUN
ftr-386	361	3	noted	note	VERB
ftr-386	361	4	that57	that57	NOUN
ftr-386	361	5	“	"	PUNCT
ftr-386	361	6	source	source	NOUN
ftr-386	361	7	”	"	PUNCT
ftr-386	361	8	was	be	AUX
ftr-386	361	9	irrelevant	irrelevant	ADJ
ftr-386	361	10	under	under	ADP
ftr-386	361	11	both	both	CCONJ
ftr-386	361	12	the	the	DET
ftr-386	361	13	catch	catch	VERB
ftr-386	361	14	-	-	PUNCT
ftr-386	361	15	all	all	DET
ftr-386	361	16	clause	clause	NOUN
ftr-386	361	17	and	and	CCONJ
ftr-386	361	18	the	the	DET
ftr-386	361	19	16th	16th	ADJ
ftr-386	361	20	amendment	amendment	NOUN
ftr-386	361	21	.	.	PUNCT
ftr-386	362	1	crucially	crucially	ADV
ftr-386	362	2	,	,	PUNCT
ftr-386	362	3	the	the	DET
ftr-386	362	4	supreme	supreme	PROPN
ftr-386	362	5	court	court	PROPN
ftr-386	362	6	stated	state	VERB
ftr-386	362	7	that	that	SCONJ
ftr-386	362	8	it	it	PRON
ftr-386	362	9	was	be	AUX
ftr-386	362	10	following	follow	VERB
ftr-386	362	11	a	a	DET
ftr-386	362	12	“	"	PUNCT
ftr-386	362	13	plain	plain	ADJ
ftr-386	362	14	meaning	meaning	NOUN
ftr-386	362	15	”	"	PUNCT
ftr-386	362	16	approach.58	approach.58	PROPN
ftr-386	362	17	glenshaw	glenshaw	ADJ
ftr-386	362	18	glass	glass	NOUN
ftr-386	362	19	effectively	effectively	ADV
ftr-386	362	20	further	far	ADV
ftr-386	362	21	confirmed	confirm	VERB
ftr-386	362	22	the	the	DET
ftr-386	362	23	rejection	rejection	NOUN
ftr-386	362	24	of	of	ADP
ftr-386	362	25	originalism	originalism	NOUN
ftr-386	362	26	in	in	ADP
ftr-386	362	27	favor	favor	NOUN
ftr-386	362	28	of	of	ADP
ftr-386	362	29	textualism	textualism	NOUN
ftr-386	362	30	.	.	PUNCT
ftr-386	363	1	glenshaw	glenshaw	ADJ
ftr-386	363	2	glass	glass	NOUN
ftr-386	363	3	has	have	AUX
ftr-386	363	4	not	not	PART
ftr-386	363	5	been	be	AUX
ftr-386	363	6	overruled	overrule	VERB
ftr-386	363	7	or	or	CCONJ
ftr-386	363	8	questioned	question	VERB
ftr-386	363	9	on	on	ADP
ftr-386	363	10	this	this	DET
ftr-386	363	11	point	point	NOUN
ftr-386	363	12	since	since	ADV
ftr-386	363	13	.	.	PUNCT
ftr-386	364	1	the	the	DET
ftr-386	364	2	murphy	murphy	PROPN
ftr-386	364	3	panel	panel	PROPN
ftr-386	364	4	’s	’s	PART
ftr-386	364	5	originalist	originalist	NOUN
ftr-386	364	6	approach	approach	NOUN
ftr-386	364	7	ignores	ignore	VERB
ftr-386	364	8	glenshaw	glenshaw	ADJ
ftr-386	364	9	glass	glass	NOUN
ftr-386	364	10	(	(	PUNCT
ftr-386	364	11	not	not	PART
ftr-386	364	12	to	to	PART
ftr-386	364	13	mention	mention	VERB
ftr-386	364	14	macomber	macomber	PROPN
ftr-386	364	15	)	)	PUNCT
ftr-386	364	16	,	,	PUNCT
ftr-386	364	17	and	and	CCONJ
ftr-386	364	18	misinterprets	misinterpret	VERB
ftr-386	364	19	merchants	merchant	NOUN
ftr-386	364	20	’	'	PUNCT
ftr-386	364	21	bank	bank	PROPN
ftr-386	364	22	&	&	CCONJ
ftr-386	364	23	trust	trust	PROPN
ftr-386	364	24	,	,	PUNCT
ftr-386	364	25	which	which	PRON
ftr-386	364	26	actually	actually	ADV
ftr-386	364	27	supports	support	VERB
ftr-386	364	28	a	a	DET
ftr-386	364	29	textual	textual	ADJ
ftr-386	364	30	and/or	and/or	CCONJ
ftr-386	364	31	functional	functional	ADJ
ftr-386	364	32	approach	approach	NOUN
ftr-386	364	33	.	.	PUNCT
ftr-386	365	1	is	be	AUX
ftr-386	365	2	the	the	DET
ftr-386	365	3	term	term	NOUN
ftr-386	365	4	“	"	PUNCT
ftr-386	365	5	incomes	income	NOUN
ftr-386	365	6	”	"	PUNCT
ftr-386	365	7	ambiguous	ambiguous	ADJ
ftr-386	365	8	as	as	SCONJ
ftr-386	365	9	applied	apply	VERB
ftr-386	365	10	to	to	ADP
ftr-386	365	11	damages	damage	NOUN
ftr-386	365	12	for	for	ADP
ftr-386	365	13	emotional	emotional	ADJ
ftr-386	365	14	harm	harm	NOUN
ftr-386	365	15	?	?	PUNCT
ftr-386	366	1	disregarding	disregard	VERB
ftr-386	366	2	possibly	possibly	ADV
ftr-386	366	3	-	-	PUNCT
ftr-386	366	4	relevant	relevant	ADJ
ftr-386	366	5	judicial	judicial	ADJ
ftr-386	366	6	gloss	gloss	NOUN
ftr-386	366	7	,	,	PUNCT
ftr-386	366	8	the	the	DET
ftr-386	366	9	term	term	NOUN
ftr-386	366	10	“	"	PUNCT
ftr-386	366	11	incomes	income	NOUN
ftr-386	366	12	”	"	PUNCT
ftr-386	366	13	does	do	AUX
ftr-386	366	14	possess	possess	VERB
ftr-386	366	15	a	a	DET
ftr-386	366	16	literal	literal	ADJ
ftr-386	366	17	meaning	meaning	NOUN
ftr-386	366	18	,	,	PUNCT
ftr-386	366	19	namely	namely	ADV
ftr-386	366	20	,	,	PUNCT
ftr-386	366	21	“	"	PUNCT
ftr-386	366	22	coming	come	VERB
ftr-386	366	23	in	in	ADP
ftr-386	366	24	.	.	PUNCT
ftr-386	366	25	”	"	PUNCT
ftr-386	367	1	this	this	DET
ftr-386	367	2	literal	literal	ADJ
ftr-386	367	3	meaning	meaning	NOUN
ftr-386	367	4	has	have	VERB
ftr-386	367	5	to	to	PART
ftr-386	367	6	be	be	AUX
ftr-386	367	7	applied	apply	VERB
ftr-386	367	8	to	to	ADP
ftr-386	367	9	a	a	DET
ftr-386	367	10	statute	statute	NOUN
ftr-386	367	11	imposing	impose	VERB
ftr-386	367	12	a	a	DET
ftr-386	367	13	tax	tax	NOUN
ftr-386	367	14	.	.	PUNCT
ftr-386	368	1	since	since	SCONJ
ftr-386	368	2	the	the	DET
ftr-386	368	3	tax	tax	NOUN
ftr-386	368	4	in	in	ADP
ftr-386	368	5	question	question	NOUN
ftr-386	368	6	is	be	AUX
ftr-386	368	7	payable	payable	ADJ
ftr-386	368	8	in	in	ADP
ftr-386	368	9	cash	cash	NOUN
ftr-386	368	10	,	,	PUNCT
ftr-386	368	11	income	income	NOUN
ftr-386	368	12	must	must	AUX
ftr-386	368	13	refer	refer	VERB
ftr-386	368	14	to	to	ADP
ftr-386	368	15	cash	cash	NOUN
ftr-386	368	16	(	(	PUNCT
ftr-386	368	17	and	and	CCONJ
ftr-386	368	18	what	what	PRON
ftr-386	368	19	might	might	AUX
ftr-386	368	20	might	might	AUX
ftr-386	368	21	be	be	AUX
ftr-386	368	22	converted	convert	VERB
ftr-386	368	23	to	to	ADP
ftr-386	368	24	cash	cash	NOUN
ftr-386	368	25	)	)	PUNCT
ftr-386	368	26	coming	come	VERB
ftr-386	368	27	in	in	ADP
ftr-386	368	28	to	to	ADP
ftr-386	368	29	the	the	DET
ftr-386	368	30	taxpayer	taxpayer	NOUN
ftr-386	368	31	,	,	PUNCT
ftr-386	368	32	namely	namely	ADV
ftr-386	368	33	,	,	PUNCT
ftr-386	368	34	material	material	NOUN
ftr-386	368	35	wealth	wealth	NOUN
ftr-386	368	36	(	(	PUNCT
ftr-386	368	37	as	as	SCONJ
ftr-386	368	38	opposed	oppose	VERB
ftr-386	368	39	to	to	ADP
ftr-386	368	40	,	,	PUNCT
ftr-386	368	41	say	say	INTJ
ftr-386	368	42	,	,	PUNCT
ftr-386	368	43	“	"	PUNCT
ftr-386	368	44	utility	utility	NOUN
ftr-386	368	45	”	"	PUNCT
ftr-386	368	46	)	)	PUNCT
ftr-386	368	47	.	.	PUNCT
ftr-386	369	1	in	in	ADP
ftr-386	369	2	short	short	ADJ
ftr-386	369	3	,	,	PUNCT
ftr-386	369	4	the	the	DET
ftr-386	369	5	plain	plain	ADJ
ftr-386	369	6	meaning	meaning	NOUN
ftr-386	369	7	concept	concept	NOUN
ftr-386	369	8	of	of	ADP
ftr-386	369	9	“	"	PUNCT
ftr-386	369	10	income	income	NOUN
ftr-386	369	11	”	"	PUNCT
ftr-386	369	12	is	be	AUX
ftr-386	369	13	a	a	DET
ftr-386	369	14	taxpayer	taxpayer	NOUN
ftr-386	369	15	’s	’s	PART
ftr-386	369	16	increase	increase	NOUN
ftr-386	369	17	in	in	ADP
ftr-386	369	18	material	material	NOUN
ftr-386	369	19	(	(	PUNCT
ftr-386	369	20	i.e.	i.e.	X
ftr-386	369	21	,	,	PUNCT
ftr-386	369	22	objective	objective	ADJ
ftr-386	369	23	)	)	PUNCT
ftr-386	369	24	wealth	wealth	NOUN
ftr-386	369	25	.	.	PUNCT
ftr-386	370	1	no	no	DET
ftr-386	370	2	supreme	supreme	PROPN
ftr-386	370	3	court	court	NOUN
ftr-386	370	4	case	case	NOUN
ftr-386	370	5	has	have	AUX
ftr-386	370	6	held	hold	VERB
ftr-386	370	7	that	that	SCONJ
ftr-386	370	8	“	"	PUNCT
ftr-386	370	9	incomes	income	NOUN
ftr-386	370	10	”	"	PUNCT
ftr-386	370	11	is	be	AUX
ftr-386	370	12	to	to	PART
ftr-386	370	13	be	be	AUX
ftr-386	370	14	measured	measure	VERB
ftr-386	370	15	by	by	ADP
ftr-386	370	16	utility	utility	NOUN
ftr-386	370	17	or	or	CCONJ
ftr-386	370	18	the	the	DET
ftr-386	370	19	absence	absence	NOUN
ftr-386	370	20	thereof	thereof	ADV
ftr-386	370	21	.	.	PUNCT
ftr-386	371	1	utility	utility	NOUN
ftr-386	371	2	is	be	AUX
ftr-386	371	3	a59	a59	NOUN
ftr-386	371	4	concern	concern	NOUN
ftr-386	371	5	of	of	ADP
ftr-386	371	6	policy	policy	NOUN
ftr-386	371	7	makers	maker	NOUN
ftr-386	371	8	in	in	ADP
ftr-386	371	9	deciding	decide	VERB
ftr-386	371	10	what	what	PRON
ftr-386	371	11	to	to	PART
ftr-386	371	12	tax	tax	VERB
ftr-386	371	13	and	and	CCONJ
ftr-386	371	14	what	what	PRON
ftr-386	371	15	not	not	PART
ftr-386	371	16	to	to	PART
ftr-386	371	17	tax	tax	VERB
ftr-386	371	18	,	,	PUNCT
ftr-386	371	19	but	but	CCONJ
ftr-386	371	20	it	it	PRON
ftr-386	371	21	does	do	AUX
ftr-386	371	22	not	not	PART
ftr-386	371	23	define	define	VERB
ftr-386	371	24	“	"	PUNCT
ftr-386	371	25	incomes	income	NOUN
ftr-386	371	26	”	"	PUNCT
ftr-386	371	27	in	in	ADP
ftr-386	371	28	the	the	DET
ftr-386	371	29	catch	catch	NOUN
ftr-386	371	30	-	-	PUNCT
ftr-386	371	31	all	all	DET
ftr-386	371	32	clause	clause	NOUN
ftr-386	371	33	of	of	ADP
ftr-386	371	34	section	section	NOUN
ftr-386	371	35	61	61	NUM
ftr-386	371	36	or	or	CCONJ
ftr-386	371	37	the	the	DET
ftr-386	371	38	16th	16th	ADJ
ftr-386	371	39	amendment	amendment	NOUN
ftr-386	371	40	.	.	PUNCT
ftr-386	372	1	the	the	DET
ftr-386	372	2	most	most	ADV
ftr-386	372	3	recent	recent	ADJ
ftr-386	372	4	authoritative	authoritative	ADJ
ftr-386	372	5	judicial	judicial	ADJ
ftr-386	372	6	gloss	gloss	NOUN
ftr-386	372	7	on	on	ADP
ftr-386	372	8	“	"	PUNCT
ftr-386	372	9	income	income	NOUN
ftr-386	372	10	”	"	PUNCT
ftr-386	372	11	is	be	AUX
ftr-386	372	12	found	find	VERB
ftr-386	372	13	in	in	ADP
ftr-386	372	14	glenshaw	glenshaw	ADJ
ftr-386	372	15	glass	glass	NOUN
ftr-386	372	16	,	,	PUNCT
ftr-386	372	17	where	where	SCONJ
ftr-386	372	18	the	the	DET
ftr-386	372	19	court	court	NOUN
ftr-386	372	20	said	say	VERB
ftr-386	372	21	:	:	PUNCT
ftr-386	372	22	“	"	PUNCT
ftr-386	372	23	here	here	ADV
ftr-386	372	24	we	we	PRON
ftr-386	372	25	have	have	VERB
ftr-386	372	26	an	an	DET
ftr-386	372	27	accession	accession	NOUN
ftr-386	372	28	to	to	ADP
ftr-386	372	29	wealth	wealth	NOUN
ftr-386	372	30	,	,	PUNCT
ftr-386	372	31	clearly	clearly	ADV
ftr-386	372	32	realized	realize	VERB
ftr-386	372	33	,	,	PUNCT
ftr-386	372	34	and	and	CCONJ
ftr-386	372	35	over	over	ADP
ftr-386	372	36	which	which	PRON
ftr-386	372	37	the	the	DET
ftr-386	372	38	taxpayers	taxpayer	NOUN
ftr-386	372	39	have	have	VERB
ftr-386	372	40	complete	complete	ADJ
ftr-386	372	41	dominion	dominion	NOUN
ftr-386	372	42	.	.	PUNCT
ftr-386	372	43	”	"	PUNCT
ftr-386	373	1	the60	the60	VERB
ftr-386	373	2	“	"	PUNCT
ftr-386	373	3	accession	accession	NOUN
ftr-386	373	4	to	to	ADP
ftr-386	373	5	wealth	wealth	NOUN
ftr-386	373	6	”	"	PUNCT
ftr-386	373	7	phrase	phrase	NOUN
ftr-386	373	8	is	be	AUX
ftr-386	373	9	a	a	DET
ftr-386	373	10	pretty	pretty	ADV
ftr-386	373	11	close	close	ADJ
ftr-386	373	12	to	to	ADP
ftr-386	373	13	the	the	DET
ftr-386	373	14	literal	literal	ADJ
ftr-386	373	15	meaning	meaning	NOUN
ftr-386	373	16	of	of	ADP
ftr-386	373	17	“	"	PUNCT
ftr-386	373	18	income	income	NOUN
ftr-386	373	19	”	"	PUNCT
ftr-386	373	20	(	(	PUNCT
ftr-386	373	21	increase	increase	VERB
ftr-386	373	22	in	in	ADP
ftr-386	373	23	material	material	ADJ
ftr-386	373	24	wealth	wealth	NOUN
ftr-386	373	25	)	)	PUNCT
ftr-386	373	26	,	,	PUNCT
ftr-386	373	27	with	with	ADP
ftr-386	373	28	perhaps	perhaps	ADV
ftr-386	373	29	a	a	DET
ftr-386	373	30	hint	hint	NOUN
ftr-386	373	31	that	that	SCONJ
ftr-386	373	32	the	the	DET
ftr-386	373	33	increase	increase	NOUN
ftr-386	373	34	occurs	occur	VERB
ftr-386	373	35	at	at	ADP
ftr-386	373	36	a	a	DET
ftr-386	373	37	definite	definite	ADJ
ftr-386	373	38	point	point	NOUN
ftr-386	373	39	in	in	ADP
ftr-386	373	40	time	time	NOUN
ftr-386	373	41	(	(	PUNCT
ftr-386	373	42	“	"	PUNCT
ftr-386	373	43	realization	realization	NOUN
ftr-386	373	44	”	"	PUNCT
ftr-386	373	45	)	)	PUNCT
ftr-386	373	46	and	and	CCONJ
ftr-386	373	47	is	be	AUX
ftr-386	373	48	attributable	attributable	ADJ
ftr-386	373	49	to	to	ADP
ftr-386	373	50	a	a	DET
ftr-386	373	51	particular	particular	ADJ
ftr-386	373	52	taxpayer	taxpayer	NOUN
ftr-386	373	53	(	(	PUNCT
ftr-386	373	54	“	"	PUNCT
ftr-386	373	55	dominion	dominion	NOUN
ftr-386	373	56	and	and	CCONJ
ftr-386	373	57	control	control	NOUN
ftr-386	373	58	”	"	PUNCT
ftr-386	373	59	)	)	PUNCT
ftr-386	373	60	.	.	PUNCT
ftr-386	374	1	b.	b.	PROPN
ftr-386	374	2	interpreting	interpret	VERB
ftr-386	374	3	ambiguous	ambiguous	ADJ
ftr-386	374	4	text	text	NOUN
ftr-386	374	5	2007	2007	NUM
ftr-386	374	6	murphy	murphy	NOUN
ftr-386	374	7	and	and	CCONJ
ftr-386	374	8	the	the	DET
ftr-386	374	9	sixteenth	sixteenth	ADJ
ftr-386	374	10	amendment	amendment	NOUN
ftr-386	374	11	385	385	NUM
ftr-386	374	12	61	61	NUM
ftr-386	374	13	.	.	PUNCT
ftr-386	375	1	among	among	ADP
ftr-386	375	2	the	the	DET
ftr-386	375	3	problems	problem	NOUN
ftr-386	375	4	of	of	ADP
ftr-386	375	5	original	original	ADJ
ftr-386	375	6	intent	intent	NOUN
ftr-386	375	7	as	as	SCONJ
ftr-386	375	8	applied	apply	VERB
ftr-386	375	9	to	to	ADP
ftr-386	375	10	lawmaking	lawmaking	NOUN
ftr-386	375	11	are	be	AUX
ftr-386	375	12	:	:	PUNCT
ftr-386	375	13	(	(	PUNCT
ftr-386	375	14	1	1	X
ftr-386	375	15	)	)	PUNCT
ftr-386	375	16	the	the	DET
ftr-386	375	17	problem	problem	NOUN
ftr-386	375	18	of	of	ADP
ftr-386	375	19	multiple	multiple	ADJ
ftr-386	375	20	authors	author	NOUN
ftr-386	375	21	and	and	CCONJ
ftr-386	375	22	coalition	coalition	NOUN
ftr-386	375	23	building	building	NOUN
ftr-386	375	24	,	,	PUNCT
ftr-386	375	25	(	(	PUNCT
ftr-386	375	26	2	2	X
ftr-386	375	27	)	)	PUNCT
ftr-386	375	28	the	the	DET
ftr-386	375	29	fact	fact	NOUN
ftr-386	375	30	that	that	SCONJ
ftr-386	375	31	statements	statement	NOUN
ftr-386	375	32	of	of	ADP
ftr-386	375	33	lawmaker	lawmaker	NOUN
ftr-386	375	34	intent	intent	NOUN
ftr-386	375	35	may	may	AUX
ftr-386	375	36	be	be	AUX
ftr-386	375	37	strategically	strategically	ADV
ftr-386	375	38	motivated	motivated	ADJ
ftr-386	375	39	(	(	PUNCT
ftr-386	375	40	and	and	CCONJ
ftr-386	375	41	therefore	therefore	ADV
ftr-386	375	42	unreliable	unreliable	ADJ
ftr-386	375	43	)	)	PUNCT
ftr-386	375	44	,	,	PUNCT
ftr-386	375	45	(	(	PUNCT
ftr-386	375	46	3	3	X
ftr-386	375	47	)	)	PUNCT
ftr-386	375	48	the	the	DET
ftr-386	375	49	fact	fact	NOUN
ftr-386	375	50	that	that	SCONJ
ftr-386	375	51	reliance	reliance	NOUN
ftr-386	375	52	on	on	ADP
ftr-386	375	53	lawmaker	lawmaker	NOUN
ftr-386	375	54	intent	intent	NOUN
ftr-386	375	55	violates	violate	VERB
ftr-386	375	56	separation	separation	NOUN
ftr-386	375	57	-	-	PUNCT
ftr-386	375	58	of	of	ADP
ftr-386	375	59	-	-	PUNCT
ftr-386	375	60	powers	power	NOUN
ftr-386	375	61	theory	theory	NOUN
ftr-386	375	62	by	by	ADP
ftr-386	375	63	conferring	confer	VERB
ftr-386	375	64	both	both	CCONJ
ftr-386	375	65	legislative	legislative	ADJ
ftr-386	375	66	and	and	CCONJ
ftr-386	375	67	interpretive	interpretive	ADJ
ftr-386	375	68	powers	power	NOUN
ftr-386	375	69	on	on	ADP
ftr-386	375	70	the	the	DET
ftr-386	375	71	lawmakers	lawmaker	NOUN
ftr-386	375	72	,	,	PUNCT
ftr-386	375	73	and	and	CCONJ
ftr-386	375	74	(	(	PUNCT
ftr-386	375	75	4	4	X
ftr-386	375	76	)	)	PUNCT
ftr-386	375	77	the	the	DET
ftr-386	375	78	possibility	possibility	NOUN
ftr-386	375	79	that	that	SCONJ
ftr-386	375	80	ambiguity	ambiguity	NOUN
ftr-386	375	81	was	be	AUX
ftr-386	375	82	deliberately	deliberately	ADV
ftr-386	375	83	crafted	craft	VERB
ftr-386	375	84	to	to	PART
ftr-386	375	85	pass	pass	VERB
ftr-386	375	86	the	the	DET
ftr-386	375	87	buck	buck	NOUN
ftr-386	375	88	on	on	ADP
ftr-386	375	89	to	to	ADP
ftr-386	375	90	courts	court	NOUN
ftr-386	375	91	and	and	CCONJ
ftr-386	375	92	administrative	administrative	ADJ
ftr-386	375	93	agencies	agency	NOUN
ftr-386	375	94	.	.	PUNCT
ftr-386	376	1	if	if	SCONJ
ftr-386	376	2	the	the	DET
ftr-386	376	3	textual	textual	ADJ
ftr-386	376	4	meaning	meaning	NOUN
ftr-386	376	5	of	of	ADP
ftr-386	376	6	a	a	DET
ftr-386	376	7	term	term	NOUN
ftr-386	376	8	is	be	AUX
ftr-386	376	9	clear	clear	ADJ
ftr-386	376	10	in	in	ADP
ftr-386	376	11	the	the	DET
ftr-386	376	12	proposed	propose	VERB
ftr-386	376	13	application	application	NOUN
ftr-386	376	14	,	,	PUNCT
ftr-386	376	15	no	no	DET
ftr-386	376	16	further	further	ADJ
ftr-386	376	17	inquiry	inquiry	NOUN
ftr-386	376	18	is	be	AUX
ftr-386	376	19	made	make	VERB
ftr-386	376	20	.	.	PUNCT
ftr-386	377	1	in	in	ADP
ftr-386	377	2	order	order	NOUN
ftr-386	377	3	to	to	PART
ftr-386	377	4	go	go	VERB
ftr-386	377	5	beyond	beyond	ADP
ftr-386	377	6	the	the	DET
ftr-386	377	7	text	text	NOUN
ftr-386	377	8	to	to	PART
ftr-386	377	9	consult	consult	VERB
ftr-386	377	10	extrinsic	extrinsic	ADJ
ftr-386	377	11	sources	source	NOUN
ftr-386	377	12	,	,	PUNCT
ftr-386	377	13	an	an	DET
ftr-386	377	14	ambiguity	ambiguity	NOUN
ftr-386	377	15	must	must	AUX
ftr-386	377	16	be	be	AUX
ftr-386	377	17	found	find	VERB
ftr-386	377	18	.	.	PUNCT
ftr-386	378	1	the	the	DET
ftr-386	378	2	murphy	murphy	PROPN
ftr-386	378	3	panel	panel	NOUN
ftr-386	378	4	did	do	AUX
ftr-386	378	5	not	not	PART
ftr-386	378	6	“	"	PUNCT
ftr-386	378	7	find	find	VERB
ftr-386	378	8	”	"	PUNCT
ftr-386	378	9	an	an	DET
ftr-386	378	10	ambiguity	ambiguity	NOUN
ftr-386	378	11	in	in	ADP
ftr-386	378	12	the	the	DET
ftr-386	378	13	text	text	NOUN
ftr-386	378	14	or	or	CCONJ
ftr-386	378	15	its	its	PRON
ftr-386	378	16	application	application	NOUN
ftr-386	378	17	,	,	PUNCT
ftr-386	378	18	but	but	CCONJ
ftr-386	378	19	rather	rather	ADV
ftr-386	378	20	created	create	VERB
ftr-386	378	21	it	it	PRON
ftr-386	378	22	by	by	ADP
ftr-386	378	23	citing	cite	VERB
ftr-386	378	24	a	a	DET
ftr-386	378	25	particular	particular	ADJ
ftr-386	378	26	theory	theory	NOUN
ftr-386	378	27	of	of	ADP
ftr-386	378	28	“	"	PUNCT
ftr-386	378	29	income	income	NOUN
ftr-386	378	30	”	"	PUNCT
ftr-386	378	31	that	that	PRON
ftr-386	378	32	had	have	VERB
ftr-386	378	33	a	a	DET
ftr-386	378	34	following	following	NOUN
ftr-386	378	35	in	in	ADP
ftr-386	378	36	the	the	DET
ftr-386	378	37	first	first	ADJ
ftr-386	378	38	decade	decade	NOUN
ftr-386	378	39	or	or	CCONJ
ftr-386	378	40	so	so	ADV
ftr-386	378	41	of	of	ADP
ftr-386	378	42	the	the	DET
ftr-386	378	43	income	income	NOUN
ftr-386	378	44	tax	tax	NOUN
ftr-386	378	45	that	that	PRON
ftr-386	378	46	limited	limit	VERB
ftr-386	378	47	the	the	DET
ftr-386	378	48	plain	plain	ADJ
ftr-386	378	49	meaning	meaning	NOUN
ftr-386	378	50	thereof	thereof	ADV
ftr-386	378	51	(	(	PUNCT
ftr-386	378	52	increase	increase	VERB
ftr-386	378	53	in	in	ADP
ftr-386	378	54	material	material	ADJ
ftr-386	378	55	wealth	wealth	NOUN
ftr-386	378	56	)	)	PUNCT
ftr-386	378	57	.	.	PUNCT
ftr-386	379	1	this	this	DET
ftr-386	379	2	move	move	NOUN
ftr-386	379	3	is	be	AUX
ftr-386	379	4	wholly	wholly	ADV
ftr-386	379	5	illegitimate	illegitimate	ADJ
ftr-386	379	6	.	.	PUNCT
ftr-386	380	1	it	it	PRON
ftr-386	380	2	allows	allow	VERB
ftr-386	380	3	a	a	DET
ftr-386	380	4	court	court	NOUN
ftr-386	380	5	to	to	PART
ftr-386	380	6	“	"	PUNCT
ftr-386	380	7	find	find	VERB
ftr-386	380	8	”	"	PUNCT
ftr-386	380	9	an	an	DET
ftr-386	380	10	ambiguity	ambiguity	NOUN
ftr-386	380	11	in	in	ADP
ftr-386	380	12	text	text	NOUN
ftr-386	380	13	(	(	PUNCT
ftr-386	380	14	where	where	SCONJ
ftr-386	380	15	none	none	NOUN
ftr-386	380	16	exists	exist	VERB
ftr-386	380	17	on	on	ADP
ftr-386	380	18	its	its	PRON
ftr-386	380	19	face	face	NOUN
ftr-386	380	20	)	)	PUNCT
ftr-386	380	21	by	by	ADP
ftr-386	380	22	discovering	discover	VERB
ftr-386	380	23	a	a	DET
ftr-386	380	24	theory	theory	NOUN
ftr-386	380	25	or	or	CCONJ
ftr-386	380	26	the	the	DET
ftr-386	380	27	view	view	NOUN
ftr-386	380	28	of	of	ADP
ftr-386	380	29	a	a	DET
ftr-386	380	30	losing	lose	VERB
ftr-386	380	31	faction	faction	NOUN
ftr-386	380	32	as	as	ADP
ftr-386	380	33	evidence	evidence	NOUN
ftr-386	380	34	of	of	ADP
ftr-386	380	35	an	an	DET
ftr-386	380	36	ambiguity	ambiguity	NOUN
ftr-386	380	37	and	and	CCONJ
ftr-386	380	38	then	then	ADV
ftr-386	380	39	adopting	adopt	VERB
ftr-386	380	40	the	the	DET
ftr-386	380	41	same	same	ADJ
ftr-386	380	42	theory	theory	NOUN
ftr-386	380	43	or	or	CCONJ
ftr-386	380	44	(	(	PUNCT
ftr-386	380	45	losing	losing	NOUN
ftr-386	380	46	)	)	PUNCT
ftr-386	380	47	view	view	NOUN
ftr-386	380	48	to	to	PART
ftr-386	380	49	resolve	resolve	VERB
ftr-386	380	50	the	the	DET
ftr-386	380	51	ambiguity	ambiguity	NOUN
ftr-386	380	52	.	.	PUNCT
ftr-386	381	1	but	but	CCONJ
ftr-386	381	2	not	not	PART
ftr-386	381	3	so	so	ADV
ftr-386	381	4	fast	fast	ADV
ftr-386	381	5	!	!	PUNCT
ftr-386	382	1	assuming	assume	VERB
ftr-386	382	2	arguendo	arguendo	ADJ
ftr-386	382	3	that	that	SCONJ
ftr-386	382	4	the	the	DET
ftr-386	382	5	meaning	meaning	NOUN
ftr-386	382	6	of	of	ADP
ftr-386	382	7	“	"	PUNCT
ftr-386	382	8	incomes	income	NOUN
ftr-386	382	9	”	"	PUNCT
ftr-386	382	10	is	be	AUX
ftr-386	382	11	unclear	unclear	ADJ
ftr-386	382	12	as	as	SCONJ
ftr-386	382	13	applied	apply	VERB
ftr-386	382	14	to	to	ADP
ftr-386	382	15	personal	personal	ADJ
ftr-386	382	16	injury	injury	NOUN
ftr-386	382	17	damages	damage	NOUN
ftr-386	382	18	,	,	PUNCT
ftr-386	382	19	the	the	DET
ftr-386	382	20	first	first	ADJ
ftr-386	382	21	fall	fall	NOUN
ftr-386	382	22	-	-	PUNCT
ftr-386	382	23	back	back	NOUN
ftr-386	382	24	interpretive	interpretive	ADJ
ftr-386	382	25	mode	mode	NOUN
ftr-386	382	26	is	be	AUX
ftr-386	382	27	context	context	NOUN
ftr-386	382	28	(	(	PUNCT
ftr-386	382	29	including	include	VERB
ftr-386	382	30	function	function	NOUN
ftr-386	382	31	)	)	PUNCT
ftr-386	382	32	,	,	PUNCT
ftr-386	382	33	which	which	PRON
ftr-386	382	34	can	can	AUX
ftr-386	382	35	be	be	AUX
ftr-386	382	36	objectively	objectively	ADV
ftr-386	382	37	determined	determine	VERB
ftr-386	382	38	,	,	PUNCT
ftr-386	382	39	rather	rather	ADV
ftr-386	382	40	than	than	ADP
ftr-386	382	41	original	original	ADJ
ftr-386	382	42	intent	intent	NOUN
ftr-386	382	43	.	.	PUNCT
ftr-386	383	1	certain	certain	ADJ
ftr-386	383	2	context	context	NOUN
ftr-386	383	3	features	feature	NOUN
ftr-386	383	4	have	have	AUX
ftr-386	383	5	already	already	ADV
ftr-386	383	6	been	be	AUX
ftr-386	383	7	alluded61	alluded61	NOUN
ftr-386	383	8	to	to	PART
ftr-386	383	9	.	.	PUNCT
ftr-386	384	1	thus	thus	ADV
ftr-386	384	2	,	,	PUNCT
ftr-386	384	3	context	context	NOUN
ftr-386	384	4	is	be	AUX
ftr-386	384	5	provided	provide	VERB
ftr-386	384	6	for	for	ADP
ftr-386	384	7	simply	simply	ADV
ftr-386	384	8	by	by	ADP
ftr-386	384	9	the	the	DET
ftr-386	384	10	fact	fact	NOUN
ftr-386	384	11	that	that	SCONJ
ftr-386	384	12	the	the	DET
ftr-386	384	13	16th	16th	ADJ
ftr-386	384	14	amendment	amendment	NOUN
ftr-386	384	15	relates	relate	VERB
ftr-386	384	16	to	to	ADP
ftr-386	384	17	taxation	taxation	NOUN
ftr-386	384	18	(	(	PUNCT
ftr-386	384	19	implying	imply	VERB
ftr-386	384	20	the	the	DET
ftr-386	384	21	determination	determination	NOUN
ftr-386	384	22	of	of	ADP
ftr-386	384	23	taxpaying	taxpaying	NOUN
ftr-386	384	24	capacity	capacity	NOUN
ftr-386	384	25	)	)	PUNCT
ftr-386	384	26	,	,	PUNCT
ftr-386	384	27	which	which	PRON
ftr-386	384	28	as	as	ADP
ftr-386	384	29	an	an	DET
ftr-386	384	30	inquiry	inquiry	NOUN
ftr-386	384	31	into	into	ADP
ftr-386	384	32	changes	change	NOUN
ftr-386	384	33	in	in	ADP
ftr-386	384	34	objective	objective	ADJ
ftr-386	384	35	wealth	wealth	NOUN
ftr-386	384	36	.	.	PUNCT
ftr-386	385	1	a	a	DET
ftr-386	385	2	second	second	ADJ
ftr-386	385	3	context	context	NOUN
ftr-386	385	4	scenario	scenario	NOUN
ftr-386	385	5	already	already	ADV
ftr-386	385	6	alluded	allude	VERB
ftr-386	385	7	to	to	ADP
ftr-386	385	8	is	be	AUX
ftr-386	385	9	that	that	SCONJ
ftr-386	385	10	the	the	DET
ftr-386	385	11	creation	creation	NOUN
ftr-386	385	12	of	of	ADP
ftr-386	385	13	the	the	DET
ftr-386	385	14	modern	modern	ADJ
ftr-386	385	15	income	income	NOUN
ftr-386	385	16	tax	tax	NOUN
ftr-386	385	17	(	(	PUNCT
ftr-386	385	18	involving	involve	VERB
ftr-386	385	19	both	both	CCONJ
ftr-386	385	20	the	the	DET
ftr-386	385	21	proposal	proposal	NOUN
ftr-386	385	22	and	and	CCONJ
ftr-386	385	23	ratification	ratification	NOUN
ftr-386	385	24	of	of	ADP
ftr-386	385	25	the	the	DET
ftr-386	385	26	16th	16th	ADJ
ftr-386	385	27	amendment	amendment	NOUN
ftr-386	385	28	and	and	CCONJ
ftr-386	385	29	the	the	DET
ftr-386	385	30	enactment	enactment	NOUN
ftr-386	385	31	of	of	ADP
ftr-386	385	32	revenue	revenue	NOUN
ftr-386	385	33	acts	act	NOUN
ftr-386	385	34	that	that	PRON
ftr-386	385	35	contained	contain	VERB
ftr-386	385	36	an	an	DET
ftr-386	385	37	income	income	NOUN
ftr-386	385	38	tax	tax	NOUN
ftr-386	385	39	)	)	PUNCT
ftr-386	385	40	was	be	AUX
ftr-386	385	41	concerned	concern	VERB
ftr-386	385	42	with	with	ADP
ftr-386	385	43	the	the	DET
ftr-386	385	44	“	"	PUNCT
ftr-386	385	45	big	big	ADJ
ftr-386	385	46	issue	issue	NOUN
ftr-386	385	47	,	,	PUNCT
ftr-386	385	48	”	"	PUNCT
ftr-386	385	49	which	which	PRON
ftr-386	385	50	was	be	AUX
ftr-386	385	51	enabling	enable	VERB
ftr-386	385	52	the	the	DET
ftr-386	385	53	federal	federal	ADJ
ftr-386	385	54	government	government	NOUN
ftr-386	385	55	to	to	PART
ftr-386	385	56	tax	tax	VERB
ftr-386	385	57	income	income	NOUN
ftr-386	385	58	from	from	ADP
ftr-386	385	59	property	property	NOUN
ftr-386	385	60	.	.	PUNCT
ftr-386	386	1	a	a	DET
ftr-386	386	2	third	third	ADJ
ftr-386	386	3	context	context	NOUN
ftr-386	386	4	point	point	NOUN
ftr-386	386	5	derives	derive	VERB
ftr-386	386	6	from	from	ADP
ftr-386	386	7	the	the	DET
ftr-386	386	8	fact	fact	NOUN
ftr-386	386	9	that	that	SCONJ
ftr-386	386	10	personal	personal	ADJ
ftr-386	386	11	injury	injury	NOUN
ftr-386	386	12	(	(	PUNCT
ftr-386	386	13	and	and	CCONJ
ftr-386	386	14	especially	especially	ADV
ftr-386	386	15	emotional	emotional	ADJ
ftr-386	386	16	distress	distress	NOUN
ftr-386	386	17	)	)	PUNCT
ftr-386	386	18	damages	damage	NOUN
ftr-386	386	19	of	of	ADP
ftr-386	386	20	individuals	individual	NOUN
ftr-386	386	21	are	be	AUX
ftr-386	386	22	an	an	DET
ftr-386	386	23	issue	issue	NOUN
ftr-386	386	24	unique	unique	ADJ
ftr-386	386	25	to	to	ADP
ftr-386	386	26	tax	tax	NOUN
ftr-386	386	27	.	.	PUNCT
ftr-386	387	1	trusts	trust	NOUN
ftr-386	387	2	and	and	CCONJ
ftr-386	387	3	business	business	NOUN
ftr-386	387	4	entities	entity	NOUN
ftr-386	387	5	do	do	AUX
ftr-386	387	6	not	not	PART
ftr-386	387	7	obtain	obtain	VERB
ftr-386	387	8	such	such	ADJ
ftr-386	387	9	damages	damage	NOUN
ftr-386	387	10	,	,	PUNCT
ftr-386	387	11	and	and	CCONJ
ftr-386	387	12	there	there	PRON
ftr-386	387	13	are	be	VERB
ftr-386	387	14	no	no	DET
ftr-386	387	15	trust	trust	NOUN
ftr-386	387	16	and	and	CCONJ
ftr-386	387	17	business	business	NOUN
ftr-386	387	18	accounting	accounting	NOUN
ftr-386	387	19	precedents	precedent	NOUN
ftr-386	387	20	.	.	PUNCT
ftr-386	388	1	the	the	DET
ftr-386	388	2	return	return	VERB
ftr-386	388	3	-	-	PUNCT
ftr-386	388	4	of	of	ADP
ftr-386	388	5	-	-	PUNCT
ftr-386	388	6	capital	capital	NOUN
ftr-386	388	7	concept	concept	NOUN
ftr-386	388	8	derived	derive	VERB
ftr-386	388	9	from	from	ADP
ftr-386	388	10	business	business	NOUN
ftr-386	388	11	and	and	CCONJ
ftr-386	388	12	trust	trust	NOUN
ftr-386	388	13	accounting	accounting	NOUN
ftr-386	388	14	has	have	VERB
ftr-386	388	15	no	no	DET
ftr-386	388	16	relevance	relevance	NOUN
ftr-386	388	17	,	,	PUNCT
ftr-386	388	18	because	because	SCONJ
ftr-386	388	19	in	in	ADP
ftr-386	388	20	those	those	DET
ftr-386	388	21	contexts	context	NOUN
ftr-386	388	22	the	the	DET
ftr-386	388	23	concept	concept	NOUN
ftr-386	388	24	has	have	VERB
ftr-386	388	25	the	the	DET
ftr-386	388	26	function	function	NOUN
ftr-386	388	27	of	of	ADP
ftr-386	388	28	determining	determine	VERB
ftr-386	388	29	the	the	DET
ftr-386	388	30	liquidation	liquidation	NOUN
ftr-386	388	31	rights	right	NOUN
ftr-386	388	32	of	of	ADP
ftr-386	388	33	stakeholders	stakeholder	NOUN
ftr-386	388	34	or	or	CCONJ
ftr-386	388	35	rights	right	NOUN
ftr-386	388	36	of	of	ADP
ftr-386	388	37	holders	holder	NOUN
ftr-386	388	38	of	of	ADP
ftr-386	388	39	successive	successive	ADJ
ftr-386	388	40	temporal	temporal	ADJ
ftr-386	388	41	interests	interest	NOUN
ftr-386	388	42	,	,	PUNCT
ftr-386	388	43	as	as	SCONJ
ftr-386	388	44	the	the	DET
ftr-386	388	45	case	case	NOUN
ftr-386	388	46	may	may	AUX
ftr-386	388	47	be	be	AUX
ftr-386	388	48	,	,	PUNCT
ftr-386	388	49	whereas	whereas	SCONJ
ftr-386	388	50	in	in	ADP
ftr-386	388	51	tax	tax	NOUN
ftr-386	388	52	the	the	DET
ftr-386	388	53	issue	issue	NOUN
ftr-386	388	54	is	be	AUX
ftr-386	388	55	simply	simply	ADV
ftr-386	388	56	one	one	NUM
ftr-386	388	57	of	of	ADP
ftr-386	388	58	objective	objective	ADJ
ftr-386	388	59	taxpaying	taxpaying	NOUN
ftr-386	388	60	capacity	capacity	NOUN
ftr-386	388	61	.	.	PUNCT
ftr-386	389	1	the	the	DET
ftr-386	389	2	fact	fact	NOUN
ftr-386	389	3	that	that	SCONJ
ftr-386	389	4	congress	congress	PROPN
ftr-386	389	5	enacted	enact	VERB
ftr-386	389	6	a	a	DET
ftr-386	389	7	statutory	statutory	ADJ
ftr-386	389	8	exclusion	exclusion	NOUN
ftr-386	389	9	for	for	ADP
ftr-386	389	10	personal	personal	ADJ
ftr-386	389	11	injury	injury	NOUN
ftr-386	389	12	damages	damage	NOUN
ftr-386	389	13	in	in	ADP
ftr-386	389	14	1918	1918	NUM
ftr-386	389	15	is	be	AUX
ftr-386	389	16	contextual	contextual	ADJ
ftr-386	389	17	evidence	evidence	NOUN
ftr-386	389	18	for	for	ADP
ftr-386	389	19	the	the	DET
ftr-386	389	20	proposition	proposition	NOUN
ftr-386	389	21	that	that	SCONJ
ftr-386	389	22	it	it	PRON
ftr-386	389	23	was	be	AUX
ftr-386	389	24	thought	think	VERB
ftr-386	389	25	that	that	SCONJ
ftr-386	389	26	such	such	ADJ
ftr-386	389	27	damages	damage	NOUN
ftr-386	389	28	clearly	clearly	ADV
ftr-386	389	29	were	be	AUX
ftr-386	389	30	,	,	PUNCT
ftr-386	389	31	or	or	CCONJ
ftr-386	389	32	might	might	AUX
ftr-386	389	33	be	be	AUX
ftr-386	389	34	held	hold	VERB
ftr-386	389	35	to	to	PART
ftr-386	389	36	be	be	AUX
ftr-386	389	37	,	,	PUNCT
ftr-386	389	38	income	income	NOUN
ftr-386	389	39	under	under	ADP
ftr-386	389	40	both	both	CCONJ
ftr-386	389	41	the	the	DET
ftr-386	389	42	386	386	NUM
ftr-386	389	43	florida	florida	PROPN
ftr-386	389	44	tax	tax	NOUN
ftr-386	389	45	review	review	NOUN
ftr-386	389	46	[	[	X
ftr-386	389	47	vol.8:4	vol.8:4	VERB
ftr-386	389	48	62	62	NUM
ftr-386	389	49	.	.	PUNCT
ftr-386	390	1	the	the	DET
ftr-386	390	2	1918	1918	NUM
ftr-386	390	3	house	house	PROPN
ftr-386	390	4	report	report	NOUN
ftr-386	390	5	stated	state	VERB
ftr-386	390	6	that	that	SCONJ
ftr-386	390	7	it	it	PRON
ftr-386	390	8	was	be	AUX
ftr-386	390	9	“	"	PUNCT
ftr-386	390	10	doubtful	doubtful	ADJ
ftr-386	390	11	”	"	PUNCT
ftr-386	390	12	that	that	SCONJ
ftr-386	390	13	personal	personal	ADJ
ftr-386	390	14	injury	injury	NOUN
ftr-386	390	15	damages	damage	NOUN
ftr-386	390	16	were	be	AUX
ftr-386	390	17	gross	gross	ADJ
ftr-386	390	18	income	income	NOUN
ftr-386	390	19	.	.	PUNCT
ftr-386	390	20	”	"	PUNCT
ftr-386	391	1	see	see	VERB
ftr-386	391	2	h.r	h.r	PROPN
ftr-386	391	3	.	.	PROPN
ftr-386	391	4	rep	rep	PROPN
ftr-386	391	5	.	.	PROPN
ftr-386	392	1	no	no	PROPN
ftr-386	392	2	.	.	NOUN
ftr-386	393	1	65	65	NUM
ftr-386	393	2	-	-	SYM
ftr-386	393	3	767	767	NUM
ftr-386	393	4	,	,	PUNCT
ftr-386	393	5	9	9	NUM
ftr-386	393	6	-	-	SYM
ftr-386	393	7	10	10	NUM
ftr-386	393	8	(	(	PUNCT
ftr-386	393	9	1918	1918	NUM
ftr-386	393	10	)	)	PUNCT
ftr-386	393	11	.	.	PUNCT
ftr-386	394	1	but	but	CCONJ
ftr-386	394	2	doubt	doubt	NOUN
ftr-386	394	3	cuts	cut	VERB
ftr-386	394	4	both	both	DET
ftr-386	394	5	ways	way	NOUN
ftr-386	394	6	,	,	PUNCT
ftr-386	394	7	and	and	CCONJ
ftr-386	394	8	even	even	ADV
ftr-386	394	9	the	the	DET
ftr-386	394	10	murphy	murphy	PROPN
ftr-386	394	11	panel	panel	NOUN
ftr-386	394	12	declined	decline	VERB
ftr-386	394	13	to	to	PART
ftr-386	394	14	cite	cite	VERB
ftr-386	394	15	this	this	DET
ftr-386	394	16	statement	statement	NOUN
ftr-386	394	17	in	in	ADP
ftr-386	394	18	support	support	NOUN
ftr-386	394	19	of	of	ADP
ftr-386	394	20	the	the	DET
ftr-386	394	21	claim	claim	NOUN
ftr-386	394	22	that	that	SCONJ
ftr-386	394	23	such	such	ADJ
ftr-386	394	24	taxation	taxation	NOUN
ftr-386	394	25	was	be	AUX
ftr-386	394	26	unconstitutional	unconstitutional	ADJ
ftr-386	394	27	.	.	PUNCT
ftr-386	395	1	see	see	VERB
ftr-386	395	2	460	460	NUM
ftr-386	395	3	f.3d	f.3d	NUM
ftr-386	395	4	at	at	ADP
ftr-386	395	5	90	90	NUM
ftr-386	395	6	.	.	PUNCT
ftr-386	395	7	63	63	NUM
ftr-386	395	8	.	.	PUNCT
ftr-386	396	1	see	see	VERB
ftr-386	396	2	sidney	sidney	PROPN
ftr-386	396	3	ratner	ratner	PROPN
ftr-386	396	4	,	,	PUNCT
ftr-386	396	5	american	american	ADJ
ftr-386	396	6	taxation	taxation	PROPN
ftr-386	396	7	:	:	PUNCT
ftr-386	396	8	its	its	PRON
ftr-386	396	9	history	history	NOUN
ftr-386	396	10	as	as	ADP
ftr-386	396	11	a	a	DET
ftr-386	396	12	social	social	ADJ
ftr-386	396	13	force	force	NOUN
ftr-386	396	14	in	in	ADP
ftr-386	396	15	democracy	democracy	NOUN
ftr-386	396	16	326	326	NUM
ftr-386	396	17	-	-	SYM
ftr-386	396	18	36	36	NUM
ftr-386	396	19	(	(	PUNCT
ftr-386	396	20	1942	1942	NUM
ftr-386	396	21	)	)	PUNCT
ftr-386	396	22	.	.	PUNCT
ftr-386	397	1	64	64	NUM
ftr-386	397	2	.	.	PUNCT
ftr-386	398	1	see	see	VERB
ftr-386	398	2	460	460	NUM
ftr-386	398	3	f.3d	f.3d	NUM
ftr-386	398	4	at	at	ADP
ftr-386	398	5	90	90	NUM
ftr-386	398	6	-	-	PUNCT
ftr-386	398	7	91	91	NUM
ftr-386	398	8	.	.	PUNCT
ftr-386	399	1	65	65	NUM
ftr-386	399	2	.	.	PUNCT
ftr-386	400	1	see	see	VERB
ftr-386	400	2	note	note	NOUN
ftr-386	400	3	80	80	NUM
ftr-386	400	4	.	.	PUNCT
ftr-386	401	1	16th	16th	ADJ
ftr-386	401	2	amendment	amendment	NOUN
ftr-386	401	3	and	and	CCONJ
ftr-386	401	4	the	the	DET
ftr-386	401	5	catch	catch	NOUN
ftr-386	401	6	-	-	PUNCT
ftr-386	401	7	all	all	DET
ftr-386	401	8	clause	clause	NOUN
ftr-386	401	9	of	of	ADP
ftr-386	401	10	the	the	DET
ftr-386	401	11	predecessor	predecessor	NOUN
ftr-386	401	12	of	of	ADP
ftr-386	401	13	section	section	NOUN
ftr-386	401	14	61.62	61.62	NUM
ftr-386	401	15	otherwise	otherwise	ADV
ftr-386	401	16	the	the	DET
ftr-386	401	17	enactment	enactment	NOUN
ftr-386	401	18	would	would	AUX
ftr-386	401	19	serve	serve	VERB
ftr-386	401	20	no	no	DET
ftr-386	401	21	purpose	purpose	NOUN
ftr-386	401	22	.	.	PUNCT
ftr-386	402	1	if	if	SCONJ
ftr-386	402	2	text	text	NOUN
ftr-386	402	3	and	and	CCONJ
ftr-386	402	4	context	context	NOUN
ftr-386	402	5	do	do	AUX
ftr-386	402	6	not	not	PART
ftr-386	402	7	supply	supply	VERB
ftr-386	402	8	the	the	DET
ftr-386	402	9	answer	answer	NOUN
ftr-386	402	10	,	,	PUNCT
ftr-386	402	11	the	the	DET
ftr-386	402	12	last	last	ADJ
ftr-386	402	13	resort	resort	NOUN
ftr-386	402	14	is	be	AUX
ftr-386	402	15	lawmaker	lawmaker	NOUN
ftr-386	402	16	intent	intent	NOUN
ftr-386	402	17	.	.	PUNCT
ftr-386	403	1	however	however	ADV
ftr-386	403	2	,	,	PUNCT
ftr-386	403	3	the	the	DET
ftr-386	403	4	fact	fact	NOUN
ftr-386	403	5	that	that	SCONJ
ftr-386	403	6	the	the	DET
ftr-386	403	7	personal	personal	ADJ
ftr-386	403	8	-	-	PUNCT
ftr-386	403	9	injury	injury	NOUN
ftr-386	403	10	damages	damage	NOUN
ftr-386	403	11	issue	issue	NOUN
ftr-386	403	12	is	be	AUX
ftr-386	403	13	unique	unique	ADJ
ftr-386	403	14	to	to	ADP
ftr-386	403	15	tax	tax	NOUN
ftr-386	403	16	also	also	ADV
ftr-386	403	17	suggests	suggest	VERB
ftr-386	403	18	that	that	SCONJ
ftr-386	403	19	there	there	PRON
ftr-386	403	20	was	be	VERB
ftr-386	403	21	no	no	DET
ftr-386	403	22	“	"	PUNCT
ftr-386	403	23	original	original	ADJ
ftr-386	403	24	intent	intent	NOUN
ftr-386	403	25	”	"	PUNCT
ftr-386	403	26	in	in	ADP
ftr-386	403	27	the	the	DET
ftr-386	403	28	1909	1909	NUM
ftr-386	403	29	-	-	SYM
ftr-386	403	30	1913	1913	NUM
ftr-386	403	31	period	period	NOUN
ftr-386	403	32	on	on	ADP
ftr-386	403	33	this	this	DET
ftr-386	403	34	issue	issue	NOUN
ftr-386	403	35	.	.	PUNCT
ftr-386	404	1	indeed	indeed	ADV
ftr-386	404	2	,	,	PUNCT
ftr-386	404	3	the	the	DET
ftr-386	404	4	murphy	murphy	PROPN
ftr-386	404	5	panel	panel	NOUN
ftr-386	404	6	cites	cite	VERB
ftr-386	404	7	no	no	DET
ftr-386	404	8	direct	direct	ADJ
ftr-386	404	9	evidence	evidence	NOUN
ftr-386	404	10	of	of	ADP
ftr-386	404	11	framer	framer	NOUN
ftr-386	404	12	intent	intent	NOUN
ftr-386	404	13	on	on	ADP
ftr-386	404	14	this	this	DET
ftr-386	404	15	issue	issue	NOUN
ftr-386	404	16	,	,	PUNCT
ftr-386	404	17	and	and	CCONJ
ftr-386	404	18	indeed	indeed	ADV
ftr-386	404	19	it	it	PRON
ftr-386	404	20	appears	appear	VERB
ftr-386	404	21	not	not	PART
ftr-386	404	22	to	to	PART
ftr-386	404	23	exist	exist	VERB
ftr-386	404	24	.	.	PUNCT
ftr-386	405	1	the	the	DET
ftr-386	405	2	absence	absence	NOUN
ftr-386	405	3	of	of	ADP
ftr-386	405	4	any	any	DET
ftr-386	405	5	tax	tax	NOUN
ftr-386	405	6	provision	provision	NOUN
ftr-386	405	7	dealing	deal	VERB
ftr-386	405	8	with	with	ADP
ftr-386	405	9	such	such	ADJ
ftr-386	405	10	damages	damage	NOUN
ftr-386	405	11	in	in	ADP
ftr-386	405	12	the	the	DET
ftr-386	405	13	1913	1913	NUM
ftr-386	405	14	revenue	revenue	NOUN
ftr-386	405	15	act	act	NOUN
ftr-386	405	16	is	be	AUX
ftr-386	405	17	explained	explain	VERB
ftr-386	405	18	by	by	ADP
ftr-386	405	19	(	(	PUNCT
ftr-386	405	20	1	1	X
ftr-386	405	21	)	)	PUNCT
ftr-386	405	22	the	the	DET
ftr-386	405	23	hypothesis	hypothesis	NOUN
ftr-386	405	24	that	that	PRON
ftr-386	405	25	the	the	DET
ftr-386	405	26	narrow	narrow	ADJ
ftr-386	405	27	issue	issue	NOUN
ftr-386	405	28	of	of	ADP
ftr-386	405	29	the	the	DET
ftr-386	405	30	taxation	taxation	NOUN
ftr-386	405	31	of	of	ADP
ftr-386	405	32	damage	damage	NOUN
ftr-386	405	33	recoveries	recovery	NOUN
ftr-386	405	34	was	be	AUX
ftr-386	405	35	simply	simply	ADV
ftr-386	405	36	not	not	PART
ftr-386	405	37	on	on	ADP
ftr-386	405	38	the	the	DET
ftr-386	405	39	radar	radar	NOUN
ftr-386	405	40	screen	screen	NOUN
ftr-386	405	41	in	in	ADP
ftr-386	405	42	1913	1913	NUM
ftr-386	405	43	or	or	CCONJ
ftr-386	405	44	(	(	PUNCT
ftr-386	405	45	2	2	X
ftr-386	405	46	)	)	PUNCT
ftr-386	405	47	the	the	DET
ftr-386	405	48	supplementary	supplementary	ADJ
ftr-386	405	49	hypothesis	hypothesis	NOUN
ftr-386	405	50	that	that	PRON
ftr-386	405	51	it	it	PRON
ftr-386	405	52	might	might	AUX
ftr-386	405	53	have	have	AUX
ftr-386	405	54	been	be	AUX
ftr-386	405	55	on	on	ADP
ftr-386	405	56	the	the	DET
ftr-386	405	57	radar	radar	NOUN
ftr-386	405	58	screen	screen	NOUN
ftr-386	405	59	but	but	CCONJ
ftr-386	405	60	that	that	SCONJ
ftr-386	405	61	its	its	PRON
ftr-386	405	62	resolution	resolution	NOUN
ftr-386	405	63	was	be	AUX
ftr-386	405	64	deliberately	deliberately	ADV
ftr-386	405	65	deferred	defer	VERB
ftr-386	405	66	due	due	ADP
ftr-386	405	67	to	to	ADP
ftr-386	405	68	lack	lack	NOUN
ftr-386	405	69	of	of	ADP
ftr-386	405	70	agreement	agreement	NOUN
ftr-386	405	71	.	.	PUNCT
ftr-386	406	1	the	the	DET
ftr-386	406	2	murphy	murphy	PROPN
ftr-386	406	3	panel	panel	NOUN
ftr-386	406	4	goes	go	VERB
ftr-386	406	5	to	to	ADP
ftr-386	406	6	great	great	ADJ
ftr-386	406	7	lengths	length	NOUN
ftr-386	406	8	to63	to63	PROPN
ftr-386	406	9	show	show	VERB
ftr-386	406	10	that	that	SCONJ
ftr-386	406	11	emotional	emotional	ADJ
ftr-386	406	12	damages	damage	NOUN
ftr-386	406	13	were	be	AUX
ftr-386	406	14	recognized	recognize	VERB
ftr-386	406	15	by	by	ADP
ftr-386	406	16	tort	tort	NOUN
ftr-386	406	17	law	law	NOUN
ftr-386	406	18	in	in	ADP
ftr-386	406	19	many	many	ADJ
ftr-386	406	20	states	state	NOUN
ftr-386	406	21	,	,	PUNCT
ftr-386	406	22	but64	but64	PROPN
ftr-386	406	23	citations	citation	NOUN
ftr-386	406	24	to	to	ADP
ftr-386	406	25	numerous	numerous	ADJ
ftr-386	406	26	libel	libel	NOUN
ftr-386	406	27	and	and	CCONJ
ftr-386	406	28	slander	slander	NOUN
ftr-386	406	29	cases	case	NOUN
ftr-386	406	30	prove	prove	VERB
ftr-386	406	31	nothing	nothing	PRON
ftr-386	406	32	about	about	ADP
ftr-386	406	33	the	the	DET
ftr-386	406	34	overall	overall	ADJ
ftr-386	406	35	level	level	NOUN
ftr-386	406	36	of	of	ADP
ftr-386	406	37	personal	personal	ADJ
ftr-386	406	38	injury	injury	NOUN
ftr-386	406	39	litigation	litigation	NOUN
ftr-386	406	40	or	or	CCONJ
ftr-386	406	41	the	the	DET
ftr-386	406	42	amount	amount	NOUN
ftr-386	406	43	of	of	ADP
ftr-386	406	44	recoveries	recovery	NOUN
ftr-386	406	45	.	.	PUNCT
ftr-386	407	1	if	if	SCONJ
ftr-386	407	2	these	these	PRON
ftr-386	407	3	were	be	AUX
ftr-386	407	4	low	low	ADJ
ftr-386	407	5	,	,	PUNCT
ftr-386	407	6	then	then	ADV
ftr-386	407	7	it	it	PRON
ftr-386	407	8	can	can	AUX
ftr-386	407	9	be	be	AUX
ftr-386	407	10	surmised	surmise	VERB
ftr-386	407	11	that	that	SCONJ
ftr-386	407	12	it	it	PRON
ftr-386	407	13	could	could	AUX
ftr-386	407	14	not	not	PART
ftr-386	407	15	have	have	AUX
ftr-386	407	16	been	be	AUX
ftr-386	407	17	viewed	view	VERB
ftr-386	407	18	as	as	ADP
ftr-386	407	19	a	a	DET
ftr-386	407	20	significant	significant	ADJ
ftr-386	407	21	tax	tax	NOUN
ftr-386	407	22	issue	issue	NOUN
ftr-386	407	23	.	.	PUNCT
ftr-386	408	1	supporting	support	VERB
ftr-386	408	2	the	the	DET
ftr-386	408	3	“	"	PUNCT
ftr-386	408	4	insignificance	insignificance	NOUN
ftr-386	408	5	”	"	PUNCT
ftr-386	408	6	hypothesis	hypothesis	NOUN
ftr-386	408	7	is	be	AUX
ftr-386	408	8	the	the	DET
ftr-386	408	9	fact	fact	NOUN
ftr-386	408	10	that	that	SCONJ
ftr-386	408	11	the	the	DET
ftr-386	408	12	income	income	NOUN
ftr-386	408	13	tax	tax	NOUN
ftr-386	408	14	was	be	AUX
ftr-386	408	15	aimed	aim	VERB
ftr-386	408	16	at	at	ADP
ftr-386	408	17	the	the	DET
ftr-386	408	18	few	few	ADJ
ftr-386	408	19	who	who	PRON
ftr-386	408	20	were	be	AUX
ftr-386	408	21	very	very	ADV
ftr-386	408	22	wealthy	wealthy	ADJ
ftr-386	408	23	.	.	PUNCT
ftr-386	409	1	thus	thus	ADV
ftr-386	409	2	,	,	PUNCT
ftr-386	409	3	the	the	DET
ftr-386	409	4	1913	1913	NUM
ftr-386	409	5	income	income	NOUN
ftr-386	409	6	tax	tax	NOUN
ftr-386	409	7	was	be	AUX
ftr-386	409	8	imposed	impose	VERB
ftr-386	409	9	at	at	ADP
ftr-386	409	10	a	a	DET
ftr-386	409	11	rate	rate	NOUN
ftr-386	409	12	of	of	ADP
ftr-386	409	13	only	only	ADV
ftr-386	409	14	one	one	NUM
ftr-386	409	15	percent	percent	NOUN
ftr-386	409	16	on	on	ADP
ftr-386	409	17	a	a	DET
ftr-386	409	18	very	very	ADV
ftr-386	409	19	small	small	ADJ
ftr-386	409	20	percentage	percentage	NOUN
ftr-386	409	21	of	of	ADP
ftr-386	409	22	the	the	DET
ftr-386	409	23	population	population	NOUN
ftr-386	409	24	(	(	PUNCT
ftr-386	409	25	the	the	DET
ftr-386	409	26	highest	high	ADJ
ftr-386	409	27	in	in	ADP
ftr-386	409	28	terms	term	NOUN
ftr-386	409	29	of	of	ADP
ftr-386	409	30	taxable	taxable	ADJ
ftr-386	409	31	income	income	NOUN
ftr-386	409	32	)	)	PUNCT
ftr-386	409	33	.	.	PUNCT
ftr-386	410	1	it	it	PRON
ftr-386	410	2	was	be	AUX
ftr-386	410	3	only	only	ADV
ftr-386	410	4	the	the	DET
ftr-386	410	5	united	united	PROPN
ftr-386	410	6	states	states	PROPN
ftr-386	410	7	entry	entry	NOUN
ftr-386	410	8	into	into	ADP
ftr-386	410	9	world	world	NOUN
ftr-386	410	10	war	war	NOUN
ftr-386	410	11	i	i	PROPN
ftr-386	410	12	,	,	PUNCT
ftr-386	410	13	occurring	occur	VERB
ftr-386	410	14	in	in	ADP
ftr-386	410	15	1917	1917	NUM
ftr-386	410	16	,	,	PUNCT
ftr-386	410	17	that	that	PRON
ftr-386	410	18	caused	cause	VERB
ftr-386	410	19	expansion	expansion	NOUN
ftr-386	410	20	of	of	ADP
ftr-386	410	21	the	the	DET
ftr-386	410	22	population	population	NOUN
ftr-386	410	23	subject	subject	ADJ
ftr-386	410	24	to	to	ADP
ftr-386	410	25	the	the	DET
ftr-386	410	26	income	income	NOUN
ftr-386	410	27	tax	tax	NOUN
ftr-386	410	28	,	,	PUNCT
ftr-386	410	29	and	and	CCONJ
ftr-386	410	30	that	that	SCONJ
ftr-386	410	31	expansion	expansion	NOUN
ftr-386	410	32	would	would	AUX
ftr-386	410	33	have	have	AUX
ftr-386	410	34	significantly	significantly	ADV
ftr-386	410	35	expanded	expand	VERB
ftr-386	410	36	the	the	DET
ftr-386	410	37	visibility	visibility	NOUN
ftr-386	410	38	of	of	ADP
ftr-386	410	39	tax	tax	NOUN
ftr-386	410	40	issues	issue	NOUN
ftr-386	410	41	that	that	PRON
ftr-386	410	42	otherwise	otherwise	ADV
ftr-386	410	43	would	would	AUX
ftr-386	410	44	have	have	AUX
ftr-386	410	45	been	be	AUX
ftr-386	410	46	barely	barely	ADV
ftr-386	410	47	noticed	notice	VERB
ftr-386	410	48	.	.	PUNCT
ftr-386	411	1	if	if	SCONJ
ftr-386	411	2	recoveries	recovery	NOUN
ftr-386	411	3	for	for	ADP
ftr-386	411	4	nonphysical	nonphysical	ADJ
ftr-386	411	5	personal	personal	ADJ
ftr-386	411	6	injuries	injury	NOUN
ftr-386	411	7	were	be	AUX
ftr-386	411	8	significant	significant	ADJ
ftr-386	411	9	enough	enough	ADV
ftr-386	411	10	by	by	ADP
ftr-386	411	11	1913	1913	NUM
ftr-386	411	12	to	to	PART
ftr-386	411	13	be	be	AUX
ftr-386	411	14	viewed	view	VERB
ftr-386	411	15	as	as	ADP
ftr-386	411	16	a	a	DET
ftr-386	411	17	tax	tax	NOUN
ftr-386	411	18	issue	issue	NOUN
ftr-386	411	19	,	,	PUNCT
ftr-386	411	20	then	then	ADV
ftr-386	411	21	the	the	DET
ftr-386	411	22	failure	failure	NOUN
ftr-386	411	23	of	of	ADP
ftr-386	411	24	congress	congress	PROPN
ftr-386	411	25	to	to	PART
ftr-386	411	26	address	address	VERB
ftr-386	411	27	it	it	PRON
ftr-386	411	28	suggests	suggest	VERB
ftr-386	411	29	that	that	SCONJ
ftr-386	411	30	the	the	DET
ftr-386	411	31	issue	issue	NOUN
ftr-386	411	32	was	be	AUX
ftr-386	411	33	consciously	consciously	ADV
ftr-386	411	34	put	put	VERB
ftr-386	411	35	off	off	ADP
ftr-386	411	36	to	to	ADP
ftr-386	411	37	the	the	DET
ftr-386	411	38	future	future	NOUN
ftr-386	411	39	.	.	PUNCT
ftr-386	412	1	supporting	support	VERB
ftr-386	412	2	this	this	DET
ftr-386	412	3	“	"	PUNCT
ftr-386	412	4	disagreement	disagreement	NOUN
ftr-386	412	5	”	"	PUNCT
ftr-386	412	6	hypothesis	hypothesis	NOUN
ftr-386	412	7	is	be	AUX
ftr-386	412	8	the	the	DET
ftr-386	412	9	fact	fact	NOUN
ftr-386	412	10	that	that	SCONJ
ftr-386	412	11	in	in	ADP
ftr-386	412	12	1913	1913	NUM
ftr-386	412	13	disputes	dispute	NOUN
ftr-386	412	14	existed	exist	VERB
ftr-386	412	15	over	over	ADP
ftr-386	412	16	several	several	ADJ
ftr-386	412	17	quite	quite	ADV
ftr-386	412	18	fundamental	fundamental	ADJ
ftr-386	412	19	issues	issue	NOUN
ftr-386	412	20	pertaining	pertain	VERB
ftr-386	412	21	to	to	ADP
ftr-386	412	22	the	the	DET
ftr-386	412	23	concept	concept	NOUN
ftr-386	412	24	of	of	ADP
ftr-386	412	25	income	income	NOUN
ftr-386	412	26	that	that	PRON
ftr-386	412	27	possessed	possess	VERB
ftr-386	412	28	“	"	PUNCT
ftr-386	412	29	priority	priority	NOUN
ftr-386	412	30	”	"	PUNCT
ftr-386	412	31	over	over	ADP
ftr-386	412	32	(	(	PUNCT
ftr-386	412	33	and	and	CCONJ
ftr-386	412	34	which	which	PRON
ftr-386	412	35	might	might	AUX
ftr-386	412	36	determine	determine	VERB
ftr-386	412	37	the	the	DET
ftr-386	412	38	resolution	resolution	NOUN
ftr-386	412	39	of	of	ADP
ftr-386	412	40	)	)	PUNCT
ftr-386	412	41	the	the	DET
ftr-386	412	42	taxation	taxation	NOUN
ftr-386	412	43	-	-	PUNCT
ftr-386	412	44	ofdamages	ofdamage	NOUN
ftr-386	412	45	issue.65	issue.65	PROPN
ftr-386	412	46	2007	2007	NUM
ftr-386	412	47	murphy	murphy	PROPN
ftr-386	412	48	and	and	CCONJ
ftr-386	412	49	the	the	DET
ftr-386	412	50	sixteenth	sixteenth	ADJ
ftr-386	412	51	amendment	amendment	NOUN
ftr-386	412	52	387	387	NUM
ftr-386	412	53	66	66	NUM
ftr-386	412	54	.	.	PUNCT
ftr-386	413	1	a	a	DET
ftr-386	413	2	brief	brief	ADJ
ftr-386	413	3	discussion	discussion	NOUN
ftr-386	413	4	of	of	ADP
ftr-386	413	5	the	the	DET
ftr-386	413	6	pros	pro	NOUN
ftr-386	413	7	and	and	CCONJ
ftr-386	413	8	cons	con	NOUN
ftr-386	413	9	of	of	ADP
ftr-386	413	10	using	use	VERB
ftr-386	413	11	legislative	legislative	ADJ
ftr-386	413	12	history	history	NOUN
ftr-386	413	13	(	(	PUNCT
ftr-386	413	14	the	the	DET
ftr-386	413	15	official	official	ADJ
ftr-386	413	16	repository	repository	NOUN
ftr-386	413	17	of	of	ADP
ftr-386	413	18	lawmaker	lawmaker	NOUN
ftr-386	413	19	intent	intent	NOUN
ftr-386	413	20	)	)	PUNCT
ftr-386	413	21	in	in	ADP
ftr-386	413	22	construing	construe	VERB
ftr-386	413	23	statutes	statute	NOUN
ftr-386	413	24	is	be	AUX
ftr-386	413	25	found	find	VERB
ftr-386	413	26	in	in	ADP
ftr-386	413	27	abner	abner	PROPN
ftr-386	413	28	j.	j.	PROPN
ftr-386	413	29	mikva	mikva	PROPN
ftr-386	413	30	&	&	CCONJ
ftr-386	413	31	eric	eric	PROPN
ftr-386	413	32	lane	lane	PROPN
ftr-386	413	33	,	,	PUNCT
ftr-386	413	34	an	an	DET
ftr-386	413	35	introduction	introduction	NOUN
ftr-386	413	36	to	to	ADP
ftr-386	413	37	statutory	statutory	ADJ
ftr-386	413	38	interpretation	interpretation	NOUN
ftr-386	413	39	and	and	CCONJ
ftr-386	413	40	the	the	DET
ftr-386	413	41	legislative	legislative	ADJ
ftr-386	413	42	process	process	NOUN
ftr-386	413	43	,	,	PUNCT
ftr-386	413	44	2741	2741	NUM
ftr-386	413	45	,	,	PUNCT
ftr-386	413	46	50	50	NUM
ftr-386	413	47	-	-	SYM
ftr-386	413	48	54	54	NUM
ftr-386	413	49	(	(	PUNCT
ftr-386	413	50	1997	1997	NUM
ftr-386	413	51	)	)	PUNCT
ftr-386	413	52	.	.	PUNCT
ftr-386	414	1	in	in	ADP
ftr-386	414	2	general	general	ADJ
ftr-386	414	3	,	,	PUNCT
ftr-386	414	4	the	the	DET
ftr-386	414	5	use	use	NOUN
ftr-386	414	6	of	of	ADP
ftr-386	414	7	committee	committee	NOUN
ftr-386	414	8	reports	report	NOUN
ftr-386	414	9	in	in	ADP
ftr-386	414	10	interpreting	interpret	VERB
ftr-386	414	11	federal	federal	ADJ
ftr-386	414	12	tax	tax	NOUN
ftr-386	414	13	statutes	statute	NOUN
ftr-386	414	14	has	have	AUX
ftr-386	414	15	long	long	ADV
ftr-386	414	16	been	be	AUX
ftr-386	414	17	accepted	accept	VERB
ftr-386	414	18	practice	practice	NOUN
ftr-386	414	19	.	.	PUNCT
ftr-386	415	1	67	67	NUM
ftr-386	415	2	.	.	PUNCT
ftr-386	416	1	see	see	VERB
ftr-386	416	2	460	460	NUM
ftr-386	416	3	f.3d	f.3d	NUM
ftr-386	416	4	at	at	ADP
ftr-386	416	5	90	90	NUM
ftr-386	416	6	(	(	PUNCT
ftr-386	416	7	“	"	PUNCT
ftr-386	416	8	and	and	CCONJ
ftr-386	416	9	to	to	PART
ftr-386	416	10	discern	discern	VERB
ftr-386	416	11	the	the	DET
ftr-386	416	12	original	original	ADJ
ftr-386	416	13	understanding	understanding	NOUN
ftr-386	416	14	of	of	ADP
ftr-386	416	15	a	a	DET
ftr-386	416	16	provision	provision	NOUN
ftr-386	416	17	of	of	ADP
ftr-386	416	18	the	the	DET
ftr-386	416	19	constitution	constitution	NOUN
ftr-386	416	20	,	,	PUNCT
ftr-386	416	21	we	we	PRON
ftr-386	416	22	must	must	AUX
ftr-386	416	23	examine	examine	VERB
ftr-386	416	24	any	any	DET
ftr-386	416	25	contemporaneous	contemporaneous	ADJ
ftr-386	416	26	implementing	implement	VERB
ftr-386	416	27	legislation	legislation	NOUN
ftr-386	416	28	.	.	PUNCT
ftr-386	416	29	”	"	PUNCT
ftr-386	416	30	)	)	PUNCT
ftr-386	416	31	in	in	ADP
ftr-386	416	32	theory	theory	NOUN
ftr-386	416	33	,	,	PUNCT
ftr-386	416	34	the	the	DET
ftr-386	416	35	original	original	ADJ
ftr-386	416	36	-	-	PUNCT
ftr-386	416	37	audience	audience	NOUN
ftr-386	416	38	version	version	NOUN
ftr-386	416	39	of	of	ADP
ftr-386	416	40	originalism	originalism	NOUN
ftr-386	416	41	avoids	avoid	VERB
ftr-386	416	42	some	some	PRON
ftr-386	416	43	of	of	ADP
ftr-386	416	44	the	the	DET
ftr-386	416	45	problems	problem	NOUN
ftr-386	416	46	of	of	ADP
ftr-386	416	47	looking	look	VERB
ftr-386	416	48	to	to	ADP
ftr-386	416	49	the	the	DET
ftr-386	416	50	subjective	subjective	ADJ
ftr-386	416	51	intent(s	intent(s	PROPN
ftr-386	416	52	)	)	PUNCT
ftr-386	416	53	of	of	ADP
ftr-386	416	54	the	the	DET
ftr-386	416	55	enactors	enactor	NOUN
ftr-386	416	56	,	,	PUNCT
ftr-386	416	57	which	which	PRON
ftr-386	416	58	in	in	ADP
ftr-386	416	59	the	the	DET
ftr-386	416	60	case	case	NOUN
ftr-386	416	61	of	of	ADP
ftr-386	416	62	a	a	DET
ftr-386	416	63	constitutional	constitutional	ADJ
ftr-386	416	64	amendment	amendment	NOUN
ftr-386	416	65	includes	include	VERB
ftr-386	416	66	the	the	DET
ftr-386	416	67	ratifiers	ratifier	NOUN
ftr-386	416	68	as	as	ADV
ftr-386	416	69	well	well	ADV
ftr-386	416	70	as	as	ADP
ftr-386	416	71	the	the	DET
ftr-386	416	72	proposing	propose	VERB
ftr-386	416	73	congress	congress	PROPN
ftr-386	416	74	.	.	PUNCT
ftr-386	417	1	see	see	VERB
ftr-386	417	2	,	,	PUNCT
ftr-386	417	3	e.g.	e.g.	ADV
ftr-386	417	4	,	,	PUNCT
ftr-386	417	5	antonin	antonin	PROPN
ftr-386	417	6	scalia	scalia	PROPN
ftr-386	417	7	,	,	PUNCT
ftr-386	417	8	originalism	originalism	NOUN
ftr-386	417	9	:	:	PUNCT
ftr-386	417	10	the	the	DET
ftr-386	417	11	lesser	less	ADJ
ftr-386	417	12	evil	evil	NOUN
ftr-386	417	13	,	,	PUNCT
ftr-386	417	14	57	57	NUM
ftr-386	417	15	u.	u.	NOUN
ftr-386	417	16	cin	cin	PROPN
ftr-386	417	17	.	.	PUNCT
ftr-386	418	1	l.	l.	PROPN
ftr-386	418	2	rev	rev	PROPN
ftr-386	418	3	.	.	PROPN
ftr-386	418	4	849	849	NUM
ftr-386	418	5	,	,	PUNCT
ftr-386	418	6	862	862	NUM
ftr-386	418	7	-	-	SYM
ftr-386	418	8	64	64	NUM
ftr-386	418	9	(	(	PUNCT
ftr-386	418	10	1989	1989	NUM
ftr-386	418	11	)	)	PUNCT
ftr-386	418	12	.	.	PUNCT
ftr-386	419	1	68	68	NUM
ftr-386	419	2	.	.	PUNCT
ftr-386	420	1	the	the	DET
ftr-386	420	2	murphy	murphy	PROPN
ftr-386	420	3	panel	panel	PROPN
ftr-386	420	4	,	,	PUNCT
ftr-386	420	5	460	460	NUM
ftr-386	420	6	f.3d	f.3d	NUM
ftr-386	420	7	at	at	ADP
ftr-386	420	8	90	90	NUM
ftr-386	420	9	,	,	PUNCT
ftr-386	420	10	also	also	ADV
ftr-386	420	11	cites	cite	VERB
ftr-386	420	12	macomber	macomber	PROPN
ftr-386	420	13	,	,	PUNCT
ftr-386	420	14	252	252	NUM
ftr-386	420	15	u.s	u.s	PROPN
ftr-386	420	16	.	.	PROPN
ftr-386	420	17	at	at	ADP
ftr-386	420	18	202	202	NUM
ftr-386	420	19	,	,	PUNCT
ftr-386	420	20	where	where	SCONJ
ftr-386	420	21	it	it	PRON
ftr-386	420	22	was	be	AUX
ftr-386	420	23	stated	state	VERB
ftr-386	420	24	the	the	DET
ftr-386	420	25	district	district	NOUN
ftr-386	420	26	court	court	NOUN
ftr-386	420	27	properly	properly	ADV
ftr-386	420	28	treated	treat	VERB
ftr-386	420	29	the	the	DET
ftr-386	420	30	construction	construction	NOUN
ftr-386	420	31	of	of	ADP
ftr-386	420	32	the	the	DET
ftr-386	420	33	1913	1913	NUM
ftr-386	420	34	revenue	revenue	NOUN
ftr-386	420	35	act	act	NOUN
ftr-386	420	36	as	as	ADP
ftr-386	420	37	inseparable	inseparable	ADJ
ftr-386	420	38	from	from	ADP
ftr-386	420	39	the	the	DET
ftr-386	420	40	interpretation	interpretation	NOUN
ftr-386	420	41	of	of	ADP
ftr-386	420	42	the	the	DET
ftr-386	420	43	16th	16th	ADJ
ftr-386	420	44	amendment	amendment	NOUN
ftr-386	420	45	.	.	PUNCT
ftr-386	421	1	but	but	CCONJ
ftr-386	421	2	here	here	ADV
ftr-386	421	3	the	the	DET
ftr-386	421	4	reference	reference	NOUN
ftr-386	421	5	was	be	AUX
ftr-386	421	6	not	not	PART
ftr-386	421	7	to	to	PART
ftr-386	421	8	construction	construction	NOUN
ftr-386	421	9	by	by	ADP
ftr-386	421	10	congress	congress	PROPN
ftr-386	421	11	or	or	CCONJ
ftr-386	421	12	the	the	DET
ftr-386	421	13	treasury	treasury	NOUN
ftr-386	421	14	,	,	PUNCT
ftr-386	421	15	but	but	CCONJ
ftr-386	421	16	to	to	ADP
ftr-386	421	17	construction	construction	NOUN
ftr-386	421	18	by	by	ADP
ftr-386	421	19	the	the	DET
ftr-386	421	20	courts	court	NOUN
ftr-386	421	21	.	.	PUNCT
ftr-386	422	1	moreover	moreover	ADV
ftr-386	422	2	this	this	DET
ftr-386	422	3	statement	statement	NOUN
ftr-386	422	4	is	be	AUX
ftr-386	422	5	no	no	ADV
ftr-386	422	6	longer	long	ADV
ftr-386	422	7	good	good	ADJ
ftr-386	422	8	law	law	NOUN
ftr-386	422	9	,	,	PUNCT
ftr-386	422	10	because	because	SCONJ
ftr-386	422	11	the	the	DET
ftr-386	422	12	supreme	supreme	PROPN
ftr-386	422	13	court	court	PROPN
ftr-386	422	14	’s	’s	PART
ftr-386	422	15	construction	construction	NOUN
ftr-386	422	16	of	of	ADP
ftr-386	422	17	the	the	DET
ftr-386	422	18	1913	1913	NUM
ftr-386	422	19	act	act	NOUN
ftr-386	422	20	in	in	ADP
ftr-386	422	21	gould	gould	PROPN
ftr-386	422	22	,	,	PUNCT
ftr-386	422	23	note	note	VERB
ftr-386	422	24	27	27	NUM
ftr-386	422	25	,	,	PUNCT
ftr-386	422	26	was	be	AUX
ftr-386	422	27	validly	validly	ADV
ftr-386	422	28	overridden	overridden	ADJ
ftr-386	422	29	by	by	ADP
ftr-386	422	30	the	the	DET
ftr-386	422	31	later	later	ADJ
ftr-386	422	32	(	(	PUNCT
ftr-386	422	33	1942	1942	NUM
ftr-386	422	34	)	)	PUNCT
ftr-386	422	35	enactment	enactment	NOUN
ftr-386	422	36	of	of	ADP
ftr-386	422	37	irc	irc	PROPN
ftr-386	422	38	§	§	PROPN
ftr-386	422	39	71	71	NUM
ftr-386	422	40	,	,	PUNCT
ftr-386	422	41	see	see	VERB
ftr-386	422	42	text	text	NOUN
ftr-386	422	43	accompanying	accompanying	ADJ
ftr-386	422	44	note	note	NOUN
ftr-386	422	45	29	29	NUM
ftr-386	422	46	.	.	PUNCT
ftr-386	423	1	69	69	NUM
ftr-386	423	2	.	.	PUNCT
ftr-386	424	1	272	272	NUM
ftr-386	425	1	u.s	u.s	PROPN
ftr-386	425	2	.	.	PROPN
ftr-386	425	3	52	52	NUM
ftr-386	425	4	,	,	PUNCT
ftr-386	425	5	175	175	NUM
ftr-386	425	6	(	(	PUNCT
ftr-386	425	7	1926	1926	NUM
ftr-386	425	8	)	)	PUNCT
ftr-386	425	9	(	(	PUNCT
ftr-386	425	10	“	"	PUNCT
ftr-386	425	11	this	this	DET
ftr-386	425	12	court	court	NOUN
ftr-386	425	13	has	have	AUX
ftr-386	425	14	repeatedly	repeatedly	ADV
ftr-386	425	15	laid	lay	VERB
ftr-386	425	16	down	down	ADP
ftr-386	425	17	the	the	DET
ftr-386	425	18	principle	principle	NOUN
ftr-386	425	19	that	that	SCONJ
ftr-386	425	20	a	a	DET
ftr-386	425	21	contemporaneous	contemporaneous	ADJ
ftr-386	425	22	legislative	legislative	ADJ
ftr-386	425	23	exposition	exposition	NOUN
ftr-386	425	24	of	of	ADP
ftr-386	425	25	the	the	DET
ftr-386	425	26	constitution	constitution	NOUN
ftr-386	425	27	...	...	PUNCT
ftr-386	425	28	acquiesced	acquiesce	VERB
ftr-386	425	29	in	in	ADV
ftr-386	425	30	for	for	ADP
ftr-386	425	31	a	a	DET
ftr-386	425	32	long	long	ADJ
ftr-386	425	33	-	-	PUNCT
ftr-386	425	34	term	term	NOUN
ftr-386	425	35	of	of	ADP
ftr-386	425	36	years	year	NOUN
ftr-386	425	37	,	,	PUNCT
ftr-386	425	38	fixes	fix	VERB
ftr-386	425	39	the	the	DET
ftr-386	425	40	construction	construction	NOUN
ftr-386	425	41	to	to	PART
ftr-386	425	42	be	be	AUX
ftr-386	425	43	given	give	VERB
ftr-386	425	44	its	its	PRON
ftr-386	425	45	provisions	provision	NOUN
ftr-386	425	46	.	.	PUNCT
ftr-386	425	47	”	"	PUNCT
ftr-386	425	48	)	)	PUNCT
ftr-386	425	49	.	.	PUNCT
ftr-386	426	1	c.	c.	PROPN
ftr-386	426	2	interpretative	interpretative	PROPN
ftr-386	426	3	theory	theory	NOUN
ftr-386	426	4	the	the	DET
ftr-386	426	5	murphy	murphy	PROPN
ftr-386	426	6	panel	panel	NOUN
ftr-386	426	7	ignored	ignore	VERB
ftr-386	426	8	text	text	NOUN
ftr-386	426	9	,	,	PUNCT
ftr-386	426	10	context	context	NOUN
ftr-386	426	11	,	,	PUNCT
ftr-386	426	12	and	and	CCONJ
ftr-386	426	13	original	original	ADJ
ftr-386	426	14	intent	intent	NOUN
ftr-386	426	15	in	in	ADP
ftr-386	426	16	the	the	DET
ftr-386	426	17	conventional	conventional	ADJ
ftr-386	426	18	sense	sense	NOUN
ftr-386	426	19	of	of	ADP
ftr-386	426	20	“	"	PUNCT
ftr-386	426	21	lawmaker	lawmaker	NOUN
ftr-386	426	22	intent	intent	NOUN
ftr-386	426	23	.	.	PUNCT
ftr-386	426	24	”	"	PUNCT
ftr-386	427	1	instead	instead	ADV
ftr-386	427	2	it	it	PRON
ftr-386	427	3	relied	rely	VERB
ftr-386	427	4	on	on	ADP
ftr-386	427	5	an	an	DET
ftr-386	427	6	interpretative66	interpretative66	ADJ
ftr-386	427	7	theory	theory	NOUN
ftr-386	427	8	that	that	PRON
ftr-386	427	9	might	might	AUX
ftr-386	427	10	be	be	AUX
ftr-386	427	11	stated	state	VERB
ftr-386	427	12	as	as	SCONJ
ftr-386	427	13	follows	follow	VERB
ftr-386	427	14	:	:	PUNCT
ftr-386	427	15	what	what	PRON
ftr-386	427	16	controls	control	VERB
ftr-386	427	17	is	be	AUX
ftr-386	427	18	the	the	DET
ftr-386	427	19	text	text	NOUN
ftr-386	427	20	as	as	SCONJ
ftr-386	427	21	it	it	PRON
ftr-386	427	22	was	be	AUX
ftr-386	427	23	likely	likely	ADJ
ftr-386	427	24	to	to	PART
ftr-386	427	25	be	be	AUX
ftr-386	427	26	understood	understand	VERB
ftr-386	427	27	by	by	ADP
ftr-386	427	28	the	the	DET
ftr-386	427	29	audience	audience	NOUN
ftr-386	427	30	at	at	ADP
ftr-386	427	31	the	the	DET
ftr-386	427	32	time	time	NOUN
ftr-386	427	33	of	of	ADP
ftr-386	427	34	its	its	PRON
ftr-386	427	35	initial	initial	ADJ
ftr-386	427	36	application	application	NOUN
ftr-386	427	37	,	,	PUNCT
ftr-386	427	38	and	and	CCONJ
ftr-386	427	39	the	the	DET
ftr-386	427	40	best	good	ADJ
ftr-386	427	41	evidence	evidence	NOUN
ftr-386	427	42	of	of	ADP
ftr-386	427	43	that	that	DET
ftr-386	427	44	understanding	understanding	NOUN
ftr-386	427	45	is	be	AUX
ftr-386	427	46	found	find	VERB
ftr-386	427	47	in	in	ADP
ftr-386	427	48	near	near	ADJ
ftr-386	427	49	-	-	PUNCT
ftr-386	427	50	contemporaneous	contemporaneous	ADJ
ftr-386	427	51	implementing	implement	VERB
ftr-386	427	52	legislation	legislation	NOUN
ftr-386	427	53	(	(	PUNCT
ftr-386	427	54	specifically	specifically	ADV
ftr-386	427	55	,	,	PUNCT
ftr-386	427	56	the	the	DET
ftr-386	427	57	1918	1918	NUM
ftr-386	427	58	enactment	enactment	NOUN
ftr-386	427	59	of	of	ADP
ftr-386	427	60	the	the	DET
ftr-386	427	61	predecessor	predecessor	NOUN
ftr-386	427	62	of	of	ADP
ftr-386	427	63	section	section	NOUN
ftr-386	427	64	104(a)(2	104(a)(2	NUM
ftr-386	427	65	)	)	PUNCT
ftr-386	427	66	)	)	PUNCT
ftr-386	427	67	.	.	PUNCT
ftr-386	428	1	this	this	DET
ftr-386	428	2	approach	approach	NOUN
ftr-386	428	3	fails	fail	VERB
ftr-386	428	4	both	both	PRON
ftr-386	428	5	as	as	ADP
ftr-386	428	6	a	a	DET
ftr-386	428	7	matter	matter	NOUN
ftr-386	428	8	of	of	ADP
ftr-386	428	9	positive	positive	ADJ
ftr-386	428	10	law	law	NOUN
ftr-386	428	11	and67	and67	NOUN
ftr-386	428	12	as	as	ADP
ftr-386	428	13	theory	theory	NOUN
ftr-386	428	14	.	.	PUNCT
ftr-386	429	1	it	it	PRON
ftr-386	429	2	has	have	AUX
ftr-386	429	3	already	already	ADV
ftr-386	429	4	been	be	AUX
ftr-386	429	5	pointed	point	VERB
ftr-386	429	6	out	out	ADP
ftr-386	429	7	that	that	SCONJ
ftr-386	429	8	the	the	DET
ftr-386	429	9	positive	positive	ADJ
ftr-386	429	10	law	law	NOUN
ftr-386	429	11	of	of	ADP
ftr-386	429	12	the	the	DET
ftr-386	429	13	interpretation	interpretation	NOUN
ftr-386	429	14	of	of	ADP
ftr-386	429	15	the	the	DET
ftr-386	429	16	16th	16th	ADJ
ftr-386	429	17	amendment	amendment	NOUN
ftr-386	429	18	is	be	AUX
ftr-386	429	19	plain	plain	ADJ
ftr-386	429	20	-	-	PUNCT
ftr-386	429	21	meaning	meaning	NOUN
ftr-386	429	22	textualist	textualist	NOUN
ftr-386	429	23	,	,	PUNCT
ftr-386	429	24	with	with	SCONJ
ftr-386	429	25	the	the	DET
ftr-386	429	26	“	"	PUNCT
ftr-386	429	27	audience	audience	NOUN
ftr-386	429	28	”	"	PUNCT
ftr-386	429	29	being	be	AUX
ftr-386	429	30	posited	posit	VERB
ftr-386	429	31	to	to	PART
ftr-386	429	32	be	be	AUX
ftr-386	429	33	that	that	SCONJ
ftr-386	429	34	in	in	ADP
ftr-386	429	35	existence	existence	NOUN
ftr-386	429	36	at	at	ADP
ftr-386	429	37	the	the	DET
ftr-386	429	38	time	time	NOUN
ftr-386	429	39	of	of	ADP
ftr-386	429	40	the	the	DET
ftr-386	429	41	application	application	NOUN
ftr-386	429	42	(	(	PUNCT
ftr-386	429	43	which	which	PRON
ftr-386	429	44	in	in	ADP
ftr-386	429	45	murphy	murphy	PROPN
ftr-386	429	46	would	would	AUX
ftr-386	429	47	be	be	AUX
ftr-386	429	48	the	the	DET
ftr-386	429	49	early	early	ADJ
ftr-386	429	50	21st	21st	ADJ
ftr-386	429	51	century	century	NOUN
ftr-386	429	52	)	)	PUNCT
ftr-386	429	53	.	.	PUNCT
ftr-386	430	1	the	the	DET
ftr-386	430	2	principal	principal	ADJ
ftr-386	430	3	case	case	NOUN
ftr-386	430	4	cited	cite	VERB
ftr-386	430	5	by	by	ADP
ftr-386	430	6	the	the	DET
ftr-386	430	7	murphy	murphy	PROPN
ftr-386	430	8	panel68	panel68	NOUN
ftr-386	430	9	for	for	ADP
ftr-386	430	10	the	the	DET
ftr-386	430	11	proposition	proposition	NOUN
ftr-386	430	12	that	that	PRON
ftr-386	430	13	early	early	ADV
ftr-386	430	14	implementing	implement	VERB
ftr-386	430	15	legislation	legislation	NOUN
ftr-386	430	16	fixes	fix	VERB
ftr-386	430	17	the	the	DET
ftr-386	430	18	meaning	meaning	NOUN
ftr-386	430	19	of	of	ADP
ftr-386	430	20	a	a	DET
ftr-386	430	21	constitutional	constitutional	ADJ
ftr-386	430	22	provision	provision	NOUN
ftr-386	430	23	,	,	PUNCT
ftr-386	430	24	myers	myers	PROPN
ftr-386	430	25	v.	v.	PROPN
ftr-386	430	26	united	united	PROPN
ftr-386	430	27	states	states	PROPN
ftr-386	430	28	,	,	PUNCT
ftr-386	430	29	is	be	AUX
ftr-386	430	30	a	a	DET
ftr-386	430	31	non	non	ADJ
ftr-386	430	32	-	-	ADJ
ftr-386	430	33	tax	tax	ADJ
ftr-386	430	34	case	case	NOUN
ftr-386	430	35	that	that	PRON
ftr-386	430	36	deals69	deals69	VERB
ftr-386	430	37	with	with	ADP
ftr-386	430	38	the	the	DET
ftr-386	430	39	much	much	ADV
ftr-386	430	40	different	different	ADJ
ftr-386	430	41	problem	problem	NOUN
ftr-386	430	42	of	of	ADP
ftr-386	430	43	who	who	PRON
ftr-386	430	44	has	have	AUX
ftr-386	430	45	the	the	DET
ftr-386	430	46	power	power	NOUN
ftr-386	430	47	to	to	PART
ftr-386	430	48	fire	fire	VERB
ftr-386	430	49	“	"	PUNCT
ftr-386	430	50	presidential	presidential	ADJ
ftr-386	430	51	appointees	appointee	NOUN
ftr-386	430	52	”	"	PUNCT
ftr-386	430	53	(	(	PUNCT
ftr-386	430	54	executive	executive	ADJ
ftr-386	430	55	-	-	PUNCT
ftr-386	430	56	branch	branch	NOUN
ftr-386	430	57	employees	employee	NOUN
ftr-386	430	58	whose	whose	DET
ftr-386	430	59	appointment	appointment	NOUN
ftr-386	430	60	requires	require	VERB
ftr-386	430	61	senate	senate	PROPN
ftr-386	430	62	confirmation	confirmation	NOUN
ftr-386	430	63	)	)	PUNCT
ftr-386	430	64	,	,	PUNCT
ftr-386	430	65	an	an	DET
ftr-386	430	66	issue	issue	NOUN
ftr-386	430	67	about	about	ADP
ftr-386	430	68	which	which	PRON
ftr-386	430	69	the	the	DET
ftr-386	430	70	1787	1787	NUM
ftr-386	430	71	constitution	constitution	NOUN
ftr-386	430	72	was	be	AUX
ftr-386	430	73	silent	silent	ADJ
ftr-386	430	74	.	.	PUNCT
ftr-386	431	1	in	in	ADP
ftr-386	431	2	1876	1876	NUM
ftr-386	431	3	,	,	PUNCT
ftr-386	431	4	congress	congress	PROPN
ftr-386	431	5	enacted	enact	VERB
ftr-386	431	6	a	a	DET
ftr-386	431	7	statute	statute	NOUN
ftr-386	431	8	providing	provide	VERB
ftr-386	431	9	that	that	SCONJ
ftr-386	431	10	certain	certain	ADJ
ftr-386	431	11	presidential	presidential	ADJ
ftr-386	431	12	appointments	appointment	NOUN
ftr-386	431	13	could	could	AUX
ftr-386	431	14	be	be	AUX
ftr-386	431	15	removed	remove	VERB
ftr-386	431	16	by	by	ADP
ftr-386	431	17	the	the	DET
ftr-386	431	18	president	president	NOUN
ftr-386	431	19	only	only	ADV
ftr-386	431	20	with	with	ADP
ftr-386	431	21	the	the	DET
ftr-386	431	22	consent	consent	NOUN
ftr-386	431	23	of	of	ADP
ftr-386	431	24	the	the	DET
ftr-386	431	25	senate	senate	PROPN
ftr-386	431	26	.	.	PUNCT
ftr-386	432	1	myers	myers	PROPN
ftr-386	432	2	held	hold	VERB
ftr-386	432	3	this	this	DET
ftr-386	432	4	statute	statute	NOUN
ftr-386	432	5	to	to	PART
ftr-386	432	6	be	be	AUX
ftr-386	432	7	unconstitutional	unconstitutional	ADJ
ftr-386	432	8	on	on	ADP
ftr-386	432	9	the	the	DET
ftr-386	432	10	ground	ground	NOUN
ftr-386	432	11	that	that	SCONJ
ftr-386	432	12	the	the	DET
ftr-386	432	13	power	power	NOUN
ftr-386	432	14	to	to	PART
ftr-386	432	15	remove	remove	VERB
ftr-386	432	16	388	388	NUM
ftr-386	432	17	florida	florida	PROPN
ftr-386	432	18	tax	tax	NOUN
ftr-386	432	19	review	review	NOUN
ftr-386	432	20	[	[	X
ftr-386	432	21	vol.8:4	vol.8:4	NOUN
ftr-386	432	22	70	70	NUM
ftr-386	432	23	.	.	PUNCT
ftr-386	433	1	the	the	DET
ftr-386	433	2	attempt	attempt	NOUN
ftr-386	433	3	by	by	ADP
ftr-386	433	4	the	the	DET
ftr-386	433	5	congress	congress	PROPN
ftr-386	433	6	to	to	PART
ftr-386	433	7	restrict	restrict	VERB
ftr-386	433	8	presidential	presidential	ADJ
ftr-386	433	9	powers	power	NOUN
ftr-386	433	10	had	have	VERB
ftr-386	433	11	its	its	PRON
ftr-386	433	12	origin	origin	NOUN
ftr-386	433	13	in	in	ADP
ftr-386	433	14	the	the	DET
ftr-386	433	15	strong	strong	ADJ
ftr-386	433	16	disapproval	disapproval	NOUN
ftr-386	433	17	of	of	ADP
ftr-386	433	18	the	the	DET
ftr-386	433	19	republican	republican	PROPN
ftr-386	433	20	congress	congress	PROPN
ftr-386	433	21	regarding	regard	VERB
ftr-386	433	22	the	the	DET
ftr-386	433	23	post	post	ADJ
ftr-386	433	24	-	-	ADJ
ftr-386	433	25	civil	civil	ADJ
ftr-386	433	26	-	-	PUNCT
ftr-386	433	27	war	war	NOUN
ftr-386	433	28	actions	action	NOUN
ftr-386	433	29	of	of	ADP
ftr-386	433	30	president	president	PROPN
ftr-386	433	31	andrew	andrew	PROPN
ftr-386	433	32	johnson	johnson	PROPN
ftr-386	433	33	.	.	PUNCT
ftr-386	434	1	71	71	NUM
ftr-386	434	2	.	.	PUNCT
ftr-386	435	1	all	all	PRON
ftr-386	435	2	but	but	SCONJ
ftr-386	435	3	one	one	NUM
ftr-386	435	4	of	of	ADP
ftr-386	435	5	the	the	DET
ftr-386	435	6	cases	case	NOUN
ftr-386	435	7	cited	cite	VERB
ftr-386	435	8	by	by	ADP
ftr-386	435	9	myers	myers	PROPN
ftr-386	435	10	(	(	PUNCT
ftr-386	435	11	as	as	ADV
ftr-386	435	12	well	well	ADV
ftr-386	435	13	as	as	ADP
ftr-386	435	14	myers	myer	NOUN
ftr-386	435	15	itself	itself	PRON
ftr-386	435	16	)	)	PUNCT
ftr-386	435	17	for	for	ADP
ftr-386	435	18	the	the	DET
ftr-386	435	19	stated	state	VERB
ftr-386	435	20	proposition	proposition	NOUN
ftr-386	435	21	involved	involve	VERB
ftr-386	435	22	separation	separation	NOUN
ftr-386	435	23	-	-	PUNCT
ftr-386	435	24	of	of	ADP
ftr-386	435	25	-	-	PUNCT
ftr-386	435	26	powers	power	NOUN
ftr-386	435	27	and/or	and/or	CCONJ
ftr-386	435	28	federalism	federalism	NOUN
ftr-386	435	29	issues	issue	NOUN
ftr-386	435	30	.	.	PUNCT
ftr-386	436	1	see	see	VERB
ftr-386	436	2	stuart	stuart	PROPN
ftr-386	436	3	v.	v.	PROPN
ftr-386	436	4	laird	laird	PROPN
ftr-386	436	5	,	,	PUNCT
ftr-386	436	6	1	1	NUM
ftr-386	436	7	cranch	cranch	NOUN
ftr-386	436	8	(	(	PUNCT
ftr-386	436	9	5	5	NUM
ftr-386	436	10	u.s	u.s	PROPN
ftr-386	436	11	.	.	PROPN
ftr-386	436	12	)	)	PUNCT
ftr-386	436	13	299	299	NUM
ftr-386	436	14	,	,	PUNCT
ftr-386	436	15	309	309	NUM
ftr-386	436	16	(	(	PUNCT
ftr-386	436	17	1803	1803	NUM
ftr-386	436	18	)	)	PUNCT
ftr-386	436	19	(	(	PUNCT
ftr-386	436	20	jurisdiction	jurisdiction	NOUN
ftr-386	436	21	of	of	ADP
ftr-386	436	22	inferior	inferior	ADJ
ftr-386	436	23	federal	federal	ADJ
ftr-386	436	24	courts	court	NOUN
ftr-386	436	25	)	)	PUNCT
ftr-386	436	26	;	;	PUNCT
ftr-386	436	27	martin	martin	PROPN
ftr-386	436	28	v.	v.	PROPN
ftr-386	436	29	hunter	hunter	PROPN
ftr-386	436	30	’s	’s	PART
ftr-386	436	31	lessee	lessee	NOUN
ftr-386	436	32	,	,	PUNCT
ftr-386	436	33	1	1	NUM
ftr-386	436	34	wheat	wheat	NOUN
ftr-386	436	35	.	.	PUNCT
ftr-386	437	1	(	(	PUNCT
ftr-386	437	2	14	14	NUM
ftr-386	437	3	u.s	u.s	PROPN
ftr-386	437	4	.	.	PROPN
ftr-386	437	5	)	)	PUNCT
ftr-386	438	1	304	304	NUM
ftr-386	438	2	,	,	PUNCT
ftr-386	438	3	351	351	NUM
ftr-386	438	4	-	-	SYM
ftr-386	438	5	52	52	NUM
ftr-386	438	6	(	(	PUNCT
ftr-386	438	7	1816	1816	NUM
ftr-386	438	8	)	)	PUNCT
ftr-386	438	9	(	(	PUNCT
ftr-386	438	10	power	power	NOUN
ftr-386	438	11	of	of	ADP
ftr-386	438	12	supreme	supreme	PROPN
ftr-386	438	13	court	court	PROPN
ftr-386	438	14	to	to	PART
ftr-386	438	15	hear	hear	VERB
ftr-386	438	16	appeals	appeal	NOUN
ftr-386	438	17	from	from	ADP
ftr-386	438	18	state	state	NOUN
ftr-386	438	19	courts	court	NOUN
ftr-386	438	20	under	under	ADP
ftr-386	438	21	the	the	DET
ftr-386	438	22	judiciary	judiciary	NOUN
ftr-386	438	23	act	act	NOUN
ftr-386	438	24	of	of	ADP
ftr-386	438	25	1789	1789	NUM
ftr-386	438	26	)	)	PUNCT
ftr-386	438	27	;	;	PUNCT
ftr-386	439	1	cohens	cohens	PROPN
ftr-386	439	2	v.	v.	ADP
ftr-386	439	3	virginia	virginia	PROPN
ftr-386	439	4	,	,	PUNCT
ftr-386	439	5	6	6	NUM
ftr-386	439	6	wheat	wheat	NOUN
ftr-386	439	7	.	.	PUNCT
ftr-386	440	1	(	(	PUNCT
ftr-386	440	2	19	19	NUM
ftr-386	440	3	u.s	u.s	PROPN
ftr-386	440	4	.	.	PROPN
ftr-386	440	5	)	)	PUNCT
ftr-386	440	6	264	264	NUM
ftr-386	440	7	,	,	PUNCT
ftr-386	440	8	420	420	NUM
ftr-386	440	9	-	-	SYM
ftr-386	440	10	21	21	NUM
ftr-386	440	11	(	(	PUNCT
ftr-386	440	12	1821	1821	NUM
ftr-386	440	13	)	)	PUNCT
ftr-386	440	14	(	(	PUNCT
ftr-386	440	15	marshall	marshall	PROPN
ftr-386	440	16	,	,	PUNCT
ftr-386	440	17	c.j	c.j	PROPN
ftr-386	440	18	.	.	PROPN
ftr-386	440	19	)	)	PUNCT
ftr-386	440	20	(	(	PUNCT
ftr-386	440	21	same	same	ADJ
ftr-386	440	22	)	)	PUNCT
ftr-386	440	23	;	;	PUNCT
ftr-386	440	24	cooley	cooley	PROPN
ftr-386	440	25	v.	v.	PROPN
ftr-386	440	26	board	board	PROPN
ftr-386	440	27	of	of	ADP
ftr-386	440	28	wardens	warden	NOUN
ftr-386	440	29	,	,	PUNCT
ftr-386	440	30	12	12	NUM
ftr-386	440	31	how	how	SCONJ
ftr-386	440	32	.	.	PUNCT
ftr-386	441	1	(	(	PUNCT
ftr-386	441	2	53	53	NUM
ftr-386	441	3	u.s	u.s	PROPN
ftr-386	441	4	.	.	PROPN
ftr-386	441	5	)	)	PUNCT
ftr-386	442	1	299	299	NUM
ftr-386	442	2	,	,	PUNCT
ftr-386	442	3	320	320	NUM
ftr-386	442	4	(	(	PUNCT
ftr-386	442	5	1852	1852	NUM
ftr-386	442	6	)	)	PUNCT
ftr-386	442	7	(	(	PUNCT
ftr-386	442	8	dormant	dormant	PROPN
ftr-386	442	9	commerce	commerce	PROPN
ftr-386	442	10	clause	clause	NOUN
ftr-386	442	11	issue	issue	NOUN
ftr-386	442	12	)	)	PUNCT
ftr-386	443	1	;	;	PUNCT
ftr-386	443	2	ames	ames	PROPN
ftr-386	443	3	v.	v.	ADP
ftr-386	443	4	kansas	kansas	PROPN
ftr-386	443	5	,	,	PUNCT
ftr-386	443	6	111	111	NUM
ftr-386	443	7	u.s	u.s	PROPN
ftr-386	443	8	.	.	PROPN
ftr-386	443	9	449	449	NUM
ftr-386	443	10	(	(	PUNCT
ftr-386	443	11	1884	1884	NUM
ftr-386	443	12	)	)	PUNCT
ftr-386	443	13	(	(	PUNCT
ftr-386	443	14	power	power	NOUN
ftr-386	443	15	of	of	ADP
ftr-386	443	16	congress	congress	PROPN
ftr-386	443	17	to	to	PART
ftr-386	443	18	allow	allow	VERB
ftr-386	443	19	certain	certain	ADJ
ftr-386	443	20	actions	action	NOUN
ftr-386	443	21	brought	bring	VERB
ftr-386	443	22	in	in	ADP
ftr-386	443	23	state	state	NOUN
ftr-386	443	24	courts	court	NOUN
ftr-386	443	25	,	,	PUNCT
ftr-386	443	26	involving	involve	VERB
ftr-386	443	27	federal	federal	ADJ
ftr-386	443	28	questions	question	NOUN
ftr-386	443	29	,	,	PUNCT
ftr-386	443	30	to	to	PART
ftr-386	443	31	be	be	AUX
ftr-386	443	32	removed	remove	VERB
ftr-386	443	33	to	to	ADP
ftr-386	443	34	federal	federal	ADJ
ftr-386	443	35	circuit	circuit	NOUN
ftr-386	443	36	courts	court	NOUN
ftr-386	443	37	)	)	PUNCT
ftr-386	443	38	;	;	PUNCT
ftr-386	443	39	in	in	ADP
ftr-386	443	40	re	re	ADP
ftr-386	443	41	the	the	DET
ftr-386	443	42	laura	laura	NOUN
ftr-386	443	43	,	,	PUNCT
ftr-386	443	44	114	114	NUM
ftr-386	443	45	u.s	u.s	PROPN
ftr-386	443	46	.	.	PROPN
ftr-386	443	47	411	411	NUM
ftr-386	443	48	(	(	PUNCT
ftr-386	443	49	1885	1885	NUM
ftr-386	443	50	)	)	PUNCT
ftr-386	443	51	(	(	PUNCT
ftr-386	443	52	issue	issue	NOUN
ftr-386	443	53	was	be	AUX
ftr-386	443	54	whether	whether	SCONJ
ftr-386	443	55	explicit	explicit	ADJ
ftr-386	443	56	exclusive	exclusive	ADJ
ftr-386	443	57	presidential	presidential	ADJ
ftr-386	443	58	power	power	NOUN
ftr-386	443	59	to	to	PART
ftr-386	443	60	grant	grant	VERB
ftr-386	443	61	pardons	pardon	NOUN
ftr-386	443	62	barred	bar	VERB
ftr-386	443	63	the	the	DET
ftr-386	443	64	secretary	secretary	NOUN
ftr-386	443	65	of	of	ADP
ftr-386	443	66	the	the	DET
ftr-386	443	67	treasury	treasury	NOUN
ftr-386	443	68	to	to	PART
ftr-386	443	69	remit	remit	VERB
ftr-386	443	70	fines	fine	NOUN
ftr-386	443	71	and	and	CCONJ
ftr-386	443	72	penalties	penalty	NOUN
ftr-386	443	73	)	)	PUNCT
ftr-386	443	74	;	;	PUNCT
ftr-386	443	75	wisconsin	wisconsin	PROPN
ftr-386	443	76	v.	v.	ADP
ftr-386	443	77	pelican	pelican	PROPN
ftr-386	443	78	ins	ins	PROPN
ftr-386	443	79	.	.	PUNCT
ftr-386	443	80	co.	co.	PROPN
ftr-386	443	81	,	,	PUNCT
ftr-386	443	82	127	127	NUM
ftr-386	443	83	u.s	u.s	PROPN
ftr-386	443	84	.	.	PROPN
ftr-386	443	85	265	265	NUM
ftr-386	443	86	(	(	PUNCT
ftr-386	443	87	1887	1887	NUM
ftr-386	443	88	)	)	PUNCT
ftr-386	443	89	(	(	PUNCT
ftr-386	443	90	holding	hold	VERB
ftr-386	443	91	that	that	DET
ftr-386	443	92	original	original	ADJ
ftr-386	443	93	supreme	supreme	PROPN
ftr-386	443	94	court	court	PROPN
ftr-386	443	95	jurisdiction	jurisdiction	NOUN
ftr-386	443	96	did	do	AUX
ftr-386	443	97	not	not	PART
ftr-386	443	98	lie	lie	VERB
ftr-386	443	99	in	in	ADP
ftr-386	443	100	a	a	DET
ftr-386	443	101	case	case	NOUN
ftr-386	443	102	where	where	SCONJ
ftr-386	443	103	the	the	DET
ftr-386	443	104	state	state	NOUN
ftr-386	443	105	was	be	AUX
ftr-386	443	106	effectively	effectively	ADV
ftr-386	443	107	enforcing	enforce	VERB
ftr-386	443	108	its	its	PRON
ftr-386	443	109	own	own	ADJ
ftr-386	443	110	penal	penal	ADJ
ftr-386	443	111	laws	law	NOUN
ftr-386	443	112	)	)	PUNCT
ftr-386	443	113	;	;	PUNCT
ftr-386	443	114	mcpherson	mcpherson	PROPN
ftr-386	443	115	v.	v.	ADP
ftr-386	443	116	blacker	black	ADJ
ftr-386	443	117	,	,	PUNCT
ftr-386	443	118	146	146	NUM
ftr-386	443	119	u.s	u.s	PROPN
ftr-386	443	120	.	.	PROPN
ftr-386	443	121	1	1	NUM
ftr-386	443	122	(	(	PUNCT
ftr-386	443	123	1892	1892	NUM
ftr-386	443	124	)	)	PUNCT
ftr-386	443	125	(	(	PUNCT
ftr-386	443	126	upholding	uphold	VERB
ftr-386	443	127	the	the	DET
ftr-386	443	128	power	power	NOUN
ftr-386	443	129	of	of	ADP
ftr-386	443	130	the	the	DET
ftr-386	443	131	states	state	NOUN
ftr-386	443	132	,	,	PUNCT
ftr-386	443	133	expressly	expressly	ADV
ftr-386	443	134	granted	grant	VERB
ftr-386	443	135	by	by	ADP
ftr-386	443	136	art	art	NOUN
ftr-386	443	137	.	.	PUNCT
ftr-386	444	1	ii	ii	PROPN
ftr-386	444	2	,	,	PUNCT
ftr-386	444	3	§	§	PROPN
ftr-386	444	4	1	1	NUM
ftr-386	444	5	,	,	PUNCT
ftr-386	444	6	cl	cl	NOUN
ftr-386	444	7	.	.	NOUN
ftr-386	444	8	2	2	NUM
ftr-386	444	9	,	,	PUNCT
ftr-386	444	10	to	to	PART
ftr-386	444	11	decide	decide	VERB
ftr-386	444	12	how	how	SCONJ
ftr-386	444	13	presidential	presidential	ADJ
ftr-386	444	14	electors	elector	NOUN
ftr-386	444	15	were	be	AUX
ftr-386	444	16	to	to	PART
ftr-386	444	17	be	be	AUX
ftr-386	444	18	chosen	choose	VERB
ftr-386	444	19	)	)	PUNCT
ftr-386	444	20	;	;	PUNCT
ftr-386	444	21	knowlton	knowlton	PROPN
ftr-386	444	22	v.	v.	PROPN
ftr-386	444	23	moore	moore	PROPN
ftr-386	444	24	,	,	PUNCT
ftr-386	444	25	178	178	NUM
ftr-386	444	26	u.s	u.s	PROPN
ftr-386	444	27	.	.	PROPN
ftr-386	444	28	41	41	NUM
ftr-386	444	29	,	,	PUNCT
ftr-386	444	30	56	56	NUM
ftr-386	444	31	-	-	SYM
ftr-386	444	32	57	57	NUM
ftr-386	444	33	(	(	PUNCT
ftr-386	444	34	1900	1900	NUM
ftr-386	444	35	)	)	PUNCT
ftr-386	444	36	(	(	PUNCT
ftr-386	444	37	power	power	NOUN
ftr-386	444	38	of	of	ADP
ftr-386	444	39	congress	congress	PROPN
ftr-386	444	40	to	to	PART
ftr-386	444	41	levy	levy	VERB
ftr-386	444	42	inheritance	inheritance	NOUN
ftr-386	444	43	tax	tax	NOUN
ftr-386	444	44	was	be	AUX
ftr-386	444	45	not	not	PART
ftr-386	444	46	barred	bar	VERB
ftr-386	444	47	by	by	ADP
ftr-386	444	48	state	state	NOUN
ftr-386	444	49	power	power	NOUN
ftr-386	444	50	to	to	PART
ftr-386	444	51	control	control	VERB
ftr-386	444	52	inheritance	inheritance	NOUN
ftr-386	444	53	rights	right	NOUN
ftr-386	444	54	)	)	PUNCT
ftr-386	444	55	;	;	PUNCT
ftr-386	444	56	ex	ex	X
ftr-386	444	57	parte	parte	PROPN
ftr-386	444	58	grossman	grossman	NOUN
ftr-386	444	59	,	,	PUNCT
ftr-386	444	60	267	267	NUM
ftr-386	444	61	u.s	u.s	PROPN
ftr-386	444	62	.	.	PROPN
ftr-386	444	63	87	87	NUM
ftr-386	444	64	(	(	PUNCT
ftr-386	444	65	upholding	uphold	VERB
ftr-386	444	66	right	right	NOUN
ftr-386	444	67	to	to	ADP
ftr-386	444	68	president	president	PROPN
ftr-386	444	69	to	to	PART
ftr-386	444	70	grant	grant	VERB
ftr-386	444	71	pardon	pardon	NOUN
ftr-386	444	72	for	for	ADP
ftr-386	444	73	criminal	criminal	ADJ
ftr-386	444	74	contempt	contempt	NOUN
ftr-386	444	75	)	)	PUNCT
ftr-386	444	76	.	.	PUNCT
ftr-386	445	1	the	the	DET
ftr-386	445	2	only	only	ADJ
ftr-386	445	3	exception	exception	NOUN
ftr-386	445	4	is	be	AUX
ftr-386	445	5	burrow	burrow	NOUN
ftr-386	445	6	-	-	PUNCT
ftr-386	445	7	giles	giles	PROPN
ftr-386	445	8	lithographic	lithographic	PROPN
ftr-386	445	9	co.	co.	PROPN
ftr-386	445	10	v.	v.	ADP
ftr-386	445	11	sarony	sarony	PROPN
ftr-386	445	12	,	,	PUNCT
ftr-386	445	13	111	111	NUM
ftr-386	445	14	u.s	u.s	PROPN
ftr-386	445	15	.	.	PROPN
ftr-386	445	16	53	53	NUM
ftr-386	445	17	,	,	PUNCT
ftr-386	445	18	57	57	NUM
ftr-386	445	19	)	)	PUNCT
ftr-386	445	20	(	(	PUNCT
ftr-386	445	21	1884	1884	NUM
ftr-386	445	22	)	)	PUNCT
ftr-386	445	23	(	(	PUNCT
ftr-386	445	24	power	power	NOUN
ftr-386	445	25	of	of	ADP
ftr-386	445	26	congress	congress	PROPN
ftr-386	445	27	to	to	PART
ftr-386	445	28	confer	confer	VERB
ftr-386	445	29	copyright	copyright	NOUN
ftr-386	445	30	protection	protection	NOUN
ftr-386	445	31	on	on	ADP
ftr-386	445	32	photographs	photograph	NOUN
ftr-386	445	33	)	)	PUNCT
ftr-386	445	34	,	,	PUNCT
ftr-386	445	35	and	and	CCONJ
ftr-386	445	36	that	that	DET
ftr-386	445	37	case	case	NOUN
ftr-386	445	38	involved	involve	VERB
ftr-386	445	39	an	an	DET
ftr-386	445	40	expansion	expansion	NOUN
ftr-386	445	41	of	of	ADP
ftr-386	445	42	a	a	DET
ftr-386	445	43	granted	grant	VERB
ftr-386	445	44	power	power	NOUN
ftr-386	445	45	.	.	PUNCT
ftr-386	446	1	72	72	NUM
ftr-386	446	2	.	.	PUNCT
ftr-386	447	1	president	president	PROPN
ftr-386	447	2	taft	taft	PROPN
ftr-386	447	3	,	,	PUNCT
ftr-386	447	4	who	who	PRON
ftr-386	447	5	in	in	ADP
ftr-386	447	6	1909	1909	NUM
ftr-386	447	7	supported	support	VERB
ftr-386	447	8	the	the	DET
ftr-386	447	9	proposal	proposal	NOUN
ftr-386	447	10	of	of	ADP
ftr-386	447	11	the	the	DET
ftr-386	447	12	16th	16th	ADJ
ftr-386	447	13	amendment	amendment	NOUN
ftr-386	447	14	,	,	PUNCT
ftr-386	447	15	became	become	VERB
ftr-386	447	16	chief	chief	ADJ
ftr-386	447	17	justice	justice	NOUN
ftr-386	447	18	,	,	PUNCT
ftr-386	447	19	and	and	CCONJ
ftr-386	447	20	wrote	write	VERB
ftr-386	447	21	the	the	DET
ftr-386	447	22	majority	majority	NOUN
ftr-386	447	23	opinion	opinion	NOUN
ftr-386	447	24	in	in	ADP
ftr-386	447	25	myers	myers	PROPN
ftr-386	447	26	.	.	PUNCT
ftr-386	448	1	executive	executive	ADJ
ftr-386	448	2	officers	officer	NOUN
ftr-386	448	3	was	be	AUX
ftr-386	448	4	inherently	inherently	ADV
ftr-386	448	5	an	an	DET
ftr-386	448	6	executive	executive	ADJ
ftr-386	448	7	function	function	NOUN
ftr-386	448	8	that	that	PRON
ftr-386	448	9	could	could	AUX
ftr-386	448	10	be	be	AUX
ftr-386	448	11	exercised	exercise	VERB
ftr-386	448	12	by	by	ADP
ftr-386	448	13	the	the	DET
ftr-386	448	14	president	president	NOUN
ftr-386	448	15	alone	alone	ADV
ftr-386	448	16	.	.	PUNCT
ftr-386	449	1	the	the	DET
ftr-386	449	2	court	court	NOUN
ftr-386	449	3	cited	cite	VERB
ftr-386	449	4	separation	separation	NOUN
ftr-386	449	5	-	-	PUNCT
ftr-386	449	6	of	of	ADP
ftr-386	449	7	-	-	PUNCT
ftr-386	449	8	powers	power	NOUN
ftr-386	449	9	theory	theory	NOUN
ftr-386	449	10	,	,	PUNCT
ftr-386	449	11	a	a	DET
ftr-386	449	12	vote	vote	NOUN
ftr-386	449	13	in	in	ADP
ftr-386	449	14	the	the	DET
ftr-386	449	15	house	house	NOUN
ftr-386	449	16	on	on	ADP
ftr-386	449	17	a	a	DET
ftr-386	449	18	1789	1789	NUM
ftr-386	449	19	bill	bill	NOUN
ftr-386	449	20	in	in	ADP
ftr-386	449	21	which	which	PRON
ftr-386	449	22	it	it	PRON
ftr-386	449	23	was	be	AUX
ftr-386	449	24	agreed	agree	VERB
ftr-386	449	25	that	that	SCONJ
ftr-386	449	26	the	the	DET
ftr-386	449	27	power	power	NOUN
ftr-386	449	28	of	of	ADP
ftr-386	449	29	removal	removal	NOUN
ftr-386	449	30	was	be	AUX
ftr-386	449	31	lodged	lodge	VERB
ftr-386	449	32	only	only	ADV
ftr-386	449	33	in	in	ADP
ftr-386	449	34	the	the	DET
ftr-386	449	35	president	president	NOUN
ftr-386	449	36	,	,	PUNCT
ftr-386	449	37	and	and	CCONJ
ftr-386	449	38	subsequent	subsequent	ADJ
ftr-386	449	39	government	government	NOUN
ftr-386	449	40	culture	culture	NOUN
ftr-386	449	41	up	up	ADP
ftr-386	449	42	to	to	ADP
ftr-386	449	43	1866.70	1866.70	NUM
ftr-386	449	44	it	it	PRON
ftr-386	449	45	is	be	AUX
ftr-386	449	46	hard	hard	ADJ
ftr-386	449	47	to	to	PART
ftr-386	449	48	see	see	VERB
ftr-386	449	49	any	any	DET
ftr-386	449	50	parallel	parallel	NOUN
ftr-386	449	51	between	between	ADP
ftr-386	449	52	myers	myers	PROPN
ftr-386	449	53	and	and	CCONJ
ftr-386	449	54	murphy	murphy	PROPN
ftr-386	449	55	.	.	PUNCT
ftr-386	450	1	myers	myers	PROPN
ftr-386	450	2	had	have	VERB
ftr-386	450	3	to	to	PART
ftr-386	450	4	do	do	VERB
ftr-386	450	5	with	with	ADP
ftr-386	450	6	a	a	DET
ftr-386	450	7	dispute	dispute	NOUN
ftr-386	450	8	between	between	ADP
ftr-386	450	9	two	two	NUM
ftr-386	450	10	branches	branch	NOUN
ftr-386	450	11	of	of	ADP
ftr-386	450	12	government	government	NOUN
ftr-386	450	13	on	on	ADP
ftr-386	450	14	which	which	PRON
ftr-386	450	15	the	the	DET
ftr-386	450	16	constitution	constitution	NOUN
ftr-386	450	17	was	be	AUX
ftr-386	450	18	silent	silent	ADJ
ftr-386	450	19	,	,	PUNCT
ftr-386	450	20	so	so	SCONJ
ftr-386	450	21	that	that	SCONJ
ftr-386	450	22	the	the	DET
ftr-386	450	23	practice	practice	NOUN
ftr-386	450	24	filled	fill	VERB
ftr-386	450	25	a	a	DET
ftr-386	450	26	gap	gap	NOUN
ftr-386	450	27	in	in	ADP
ftr-386	450	28	the	the	DET
ftr-386	450	29	constitutional	constitutional	ADJ
ftr-386	450	30	scheme	scheme	NOUN
ftr-386	450	31	,	,	PUNCT
ftr-386	450	32	whereas	whereas	SCONJ
ftr-386	450	33	murphy	murphy	NOUN
ftr-386	450	34	involves	involve	VERB
ftr-386	450	35	the	the	DET
ftr-386	450	36	meaning	meaning	NOUN
ftr-386	450	37	of	of	ADP
ftr-386	450	38	a	a	DET
ftr-386	450	39	specific	specific	ADJ
ftr-386	450	40	term	term	NOUN
ftr-386	450	41	used	use	VERB
ftr-386	450	42	in	in	ADP
ftr-386	450	43	the	the	DET
ftr-386	450	44	constitutional	constitutional	ADJ
ftr-386	450	45	text	text	NOUN
ftr-386	450	46	.	.	PUNCT
ftr-386	451	1	the	the	DET
ftr-386	451	2	1789	1789	NUM
ftr-386	451	3	statute	statute	NOUN
ftr-386	451	4	cited	cite	VERB
ftr-386	451	5	in	in	ADP
ftr-386	451	6	myers	myers	PROPN
ftr-386	451	7	followed	follow	VERB
ftr-386	451	8	the	the	DET
ftr-386	451	9	1787	1787	NUM
ftr-386	451	10	constitutional	constitutional	ADJ
ftr-386	451	11	convention	convention	NOUN
ftr-386	451	12	by	by	ADP
ftr-386	451	13	one	one	NUM
ftr-386	451	14	year	year	NOUN
ftr-386	451	15	,	,	PUNCT
ftr-386	451	16	occurred	occur	VERB
ftr-386	451	17	in	in	ADP
ftr-386	451	18	the	the	DET
ftr-386	451	19	same	same	ADJ
ftr-386	451	20	year	year	NOUN
ftr-386	451	21	as	as	ADP
ftr-386	451	22	ratification	ratification	NOUN
ftr-386	451	23	,	,	PUNCT
ftr-386	451	24	involved	involve	VERB
ftr-386	451	25	the	the	DET
ftr-386	451	26	same	same	ADJ
ftr-386	451	27	illustrious	illustrious	ADJ
ftr-386	451	28	personalities	personality	NOUN
ftr-386	451	29	(	(	PUNCT
ftr-386	451	30	the	the	DET
ftr-386	451	31	framers	framer	NOUN
ftr-386	451	32	)	)	PUNCT
ftr-386	451	33	in	in	ADP
ftr-386	451	34	the	the	DET
ftr-386	451	35	stages	stage	NOUN
ftr-386	451	36	of	of	ADP
ftr-386	451	37	constitutional	constitutional	ADJ
ftr-386	451	38	deliberation	deliberation	NOUN
ftr-386	451	39	,	,	PUNCT
ftr-386	451	40	ratification	ratification	NOUN
ftr-386	451	41	,	,	PUNCT
ftr-386	451	42	and	and	CCONJ
ftr-386	451	43	statutory	statutory	ADJ
ftr-386	451	44	enactment	enactment	NOUN
ftr-386	451	45	,	,	PUNCT
ftr-386	451	46	and	and	CCONJ
ftr-386	451	47	was	be	AUX
ftr-386	451	48	backed	back	VERB
ftr-386	451	49	by	by	ADP
ftr-386	451	50	legislative	legislative	ADJ
ftr-386	451	51	history	history	NOUN
ftr-386	451	52	that	that	PRON
ftr-386	451	53	addressed	address	VERB
ftr-386	451	54	the	the	DET
ftr-386	451	55	constitutional	constitutional	ADJ
ftr-386	451	56	issue	issue	NOUN
ftr-386	451	57	;	;	PUNCT
ftr-386	451	58	in	in	ADP
ftr-386	451	59	addition	addition	NOUN
ftr-386	451	60	,	,	PUNCT
ftr-386	451	61	the	the	DET
ftr-386	451	62	practice	practice	NOUN
ftr-386	451	63	continued	continue	VERB
ftr-386	451	64	for	for	ADP
ftr-386	451	65	several	several	ADJ
ftr-386	451	66	decades	decade	NOUN
ftr-386	451	67	,	,	PUNCT
ftr-386	451	68	and	and	CCONJ
ftr-386	451	69	it	it	PRON
ftr-386	451	70	is	be	AUX
ftr-386	451	71	reasonable	reasonable	ADJ
ftr-386	451	72	that	that	SCONJ
ftr-386	451	73	“	"	PUNCT
ftr-386	451	74	practice	practice	NOUN
ftr-386	451	75	”	"	PUNCT
ftr-386	451	76	should	should	AUX
ftr-386	451	77	be	be	AUX
ftr-386	451	78	given	give	VERB
ftr-386	451	79	weight	weight	NOUN
ftr-386	451	80	in	in	ADP
ftr-386	451	81	cases	case	NOUN
ftr-386	451	82	involving	involve	VERB
ftr-386	451	83	relations	relation	NOUN
ftr-386	451	84	between	between	ADP
ftr-386	451	85	different	different	ADJ
ftr-386	451	86	branches	branch	NOUN
ftr-386	451	87	or	or	CCONJ
ftr-386	451	88	levels	level	NOUN
ftr-386	451	89	of	of	ADP
ftr-386	451	90	government	government	NOUN
ftr-386	451	91	.	.	PUNCT
ftr-386	452	1	the	the	DET
ftr-386	452	2	1918	1918	NUM
ftr-386	452	3	statute	statute	NOUN
ftr-386	452	4	cited	cite	VERB
ftr-386	452	5	in	in	ADP
ftr-386	452	6	murphy	murphy	PROPN
ftr-386	452	7	followed71	followed71	VERB
ftr-386	452	8	the	the	DET
ftr-386	452	9	proposal	proposal	NOUN
ftr-386	452	10	of	of	ADP
ftr-386	452	11	the	the	DET
ftr-386	452	12	16th	16th	ADJ
ftr-386	452	13	amendment	amendment	NOUN
ftr-386	452	14	(	(	PUNCT
ftr-386	452	15	1909	1909	NUM
ftr-386	452	16	)	)	PUNCT
ftr-386	452	17	by	by	ADP
ftr-386	452	18	nine	nine	NUM
ftr-386	452	19	years	year	NOUN
ftr-386	452	20	,	,	PUNCT
ftr-386	452	21	a	a	DET
ftr-386	452	22	different	different	ADJ
ftr-386	452	23	party	party	NOUN
ftr-386	452	24	was	be	AUX
ftr-386	452	25	in	in	ADP
ftr-386	452	26	control	control	NOUN
ftr-386	452	27	of	of	ADP
ftr-386	452	28	the	the	DET
ftr-386	452	29	white	white	PROPN
ftr-386	452	30	house	house	PROPN
ftr-386	452	31	and	and	CCONJ
ftr-386	452	32	congress	congress	PROPN
ftr-386	452	33	,	,	PUNCT
ftr-386	452	34	the	the	DET
ftr-386	452	35	existing	exist	VERB
ftr-386	452	36	legislative	legislative	ADJ
ftr-386	452	37	history72	history72	NOUN
ftr-386	452	38	2007	2007	NUM
ftr-386	452	39	murphy	murphy	PROPN
ftr-386	452	40	and	and	CCONJ
ftr-386	452	41	the	the	DET
ftr-386	452	42	sixteenth	sixteenth	ADJ
ftr-386	452	43	amendment	amendment	NOUN
ftr-386	452	44	389	389	NUM
ftr-386	452	45	73	73	NUM
ftr-386	452	46	.	.	PUNCT
ftr-386	453	1	see	see	VERB
ftr-386	453	2	note	note	NOUN
ftr-386	453	3	60	60	NUM
ftr-386	453	4	.	.	PUNCT
ftr-386	454	1	74	74	NUM
ftr-386	454	2	.	.	PUNCT
ftr-386	455	1	the	the	DET
ftr-386	455	2	administrative	administrative	ADJ
ftr-386	455	3	decisions	decision	NOUN
ftr-386	455	4	are	be	AUX
ftr-386	455	5	cited	cite	VERB
ftr-386	455	6	and	and	CCONJ
ftr-386	455	7	discussed	discuss	VERB
ftr-386	455	8	in	in	ADP
ftr-386	455	9	the	the	DET
ftr-386	455	10	text	text	NOUN
ftr-386	455	11	following	follow	VERB
ftr-386	455	12	note	note	NOUN
ftr-386	455	13	181	181	NUM
ftr-386	455	14	.	.	PUNCT
ftr-386	456	1	75	75	NUM
ftr-386	456	2	.	.	PUNCT
ftr-386	457	1	see	see	VERB
ftr-386	457	2	note	note	NOUN
ftr-386	457	3	23	23	NUM
ftr-386	457	4	.	.	PUNCT
ftr-386	458	1	76	76	NUM
ftr-386	458	2	.	.	PUNCT
ftr-386	459	1	the	the	DET
ftr-386	459	2	first	first	ADJ
ftr-386	459	3	supreme	supreme	PROPN
ftr-386	459	4	court	court	PROPN
ftr-386	459	5	case	case	NOUN
ftr-386	459	6	,	,	PUNCT
ftr-386	459	7	gould	gould	PROPN
ftr-386	459	8	,	,	PUNCT
ftr-386	459	9	note	note	VERB
ftr-386	459	10	27	27	NUM
ftr-386	459	11	,	,	PUNCT
ftr-386	459	12	that	that	PRON
ftr-386	459	13	had	have	VERB
ftr-386	459	14	an	an	DET
ftr-386	459	15	opportunity	opportunity	NOUN
ftr-386	459	16	to	to	PART
ftr-386	459	17	construe	construe	VERB
ftr-386	459	18	the	the	DET
ftr-386	459	19	catch	catch	VERB
ftr-386	459	20	-	-	PUNCT
ftr-386	459	21	all	all	DET
ftr-386	459	22	clause	clause	NOUN
ftr-386	459	23	of	of	ADP
ftr-386	459	24	the	the	DET
ftr-386	459	25	predecessor	predecessor	NOUN
ftr-386	459	26	of	of	ADP
ftr-386	459	27	section	section	NOUN
ftr-386	459	28	61	61	NUM
ftr-386	459	29	treated	treat	VERB
ftr-386	459	30	it	it	PRON
ftr-386	459	31	as	as	ADP
ftr-386	459	32	having	have	VERB
ftr-386	459	33	no	no	DET
ftr-386	459	34	independent	independent	ADJ
ftr-386	459	35	significance	significance	NOUN
ftr-386	459	36	whatsoever	whatsoever	ADV
ftr-386	459	37	,	,	PUNCT
ftr-386	459	38	but	but	CCONJ
ftr-386	459	39	instead	instead	ADV
ftr-386	459	40	treated	treat	VERB
ftr-386	459	41	the	the	DET
ftr-386	459	42	catch	catch	VERB
ftr-386	459	43	-	-	PUNCT
ftr-386	459	44	all	all	DET
ftr-386	459	45	clause	clause	NOUN
ftr-386	459	46	as	as	ADP
ftr-386	459	47	referring	refer	VERB
ftr-386	459	48	to	to	ADP
ftr-386	459	49	things	thing	NOUN
ftr-386	459	50	“	"	PUNCT
ftr-386	459	51	like	like	ADP
ftr-386	459	52	”	"	PUNCT
ftr-386	459	53	the	the	DET
ftr-386	459	54	then	then	ADV
ftr-386	459	55	-	-	PUNCT
ftr-386	459	56	enumerated	enumerate	VERB
ftr-386	459	57	items	item	NOUN
ftr-386	459	58	(	(	PUNCT
ftr-386	459	59	income	income	NOUN
ftr-386	459	60	from	from	ADP
ftr-386	459	61	wages	wage	NOUN
ftr-386	459	62	,	,	PUNCT
ftr-386	459	63	investments	investment	NOUN
ftr-386	459	64	,	,	PUNCT
ftr-386	459	65	and	and	CCONJ
ftr-386	459	66	business	business	NOUN
ftr-386	459	67	)	)	PUNCT
ftr-386	459	68	.	.	PUNCT
ftr-386	460	1	this	this	DET
ftr-386	460	2	restrictive	restrictive	ADJ
ftr-386	460	3	approach	approach	NOUN
ftr-386	460	4	was	be	AUX
ftr-386	460	5	overturned	overturn	VERB
ftr-386	460	6	by	by	ADP
ftr-386	460	7	comm’r	comm’r	NOUN
ftr-386	460	8	v.	v.	ADP
ftr-386	460	9	glenshaw	glenshaw	ADJ
ftr-386	460	10	glass	glass	NOUN
ftr-386	460	11	,	,	PUNCT
ftr-386	460	12	348	348	NUM
ftr-386	460	13	u.s	u.s	PROPN
ftr-386	460	14	.	.	PROPN
ftr-386	460	15	426	426	NUM
ftr-386	460	16	(	(	PUNCT
ftr-386	460	17	1955	1955	NUM
ftr-386	460	18	)	)	PUNCT
ftr-386	460	19	.	.	PUNCT
ftr-386	461	1	gould	gould	PROPN
ftr-386	461	2	also	also	ADV
ftr-386	461	3	adopted	adopt	VERB
ftr-386	461	4	the	the	DET
ftr-386	461	5	maxim	maxim	NOUN
ftr-386	461	6	that	that	SCONJ
ftr-386	461	7	revenue	revenue	NOUN
ftr-386	461	8	acts	act	NOUN
ftr-386	461	9	are	be	AUX
ftr-386	461	10	to	to	PART
ftr-386	461	11	be	be	AUX
ftr-386	461	12	construed	construe	VERB
ftr-386	461	13	against	against	ADP
ftr-386	461	14	the	the	DET
ftr-386	461	15	sovereign	sovereign	NOUN
ftr-386	461	16	.	.	PUNCT
ftr-386	462	1	that	that	PRON
ftr-386	462	2	was	be	AUX
ftr-386	462	3	rejected	reject	VERB
ftr-386	462	4	in	in	ADP
ftr-386	462	5	the	the	DET
ftr-386	462	6	1938	1938	NUM
ftr-386	462	7	case	case	NOUN
ftr-386	462	8	of	of	ADP
ftr-386	462	9	white	white	PROPN
ftr-386	462	10	v.	v.	ADP
ftr-386	462	11	united	united	PROPN
ftr-386	462	12	states	states	PROPN
ftr-386	462	13	,	,	PUNCT
ftr-386	462	14	305	305	NUM
ftr-386	462	15	takes	take	VERB
ftr-386	462	16	no	no	DET
ftr-386	462	17	definite	definite	ADJ
ftr-386	462	18	stand	stand	NOUN
ftr-386	462	19	on	on	ADP
ftr-386	462	20	the	the	DET
ftr-386	462	21	constitutional	constitutional	ADJ
ftr-386	462	22	issue	issue	NOUN
ftr-386	462	23	in	in	ADP
ftr-386	462	24	question	question	NOUN
ftr-386	462	25	,	,	PUNCT
ftr-386	462	26	and	and	CCONJ
ftr-386	462	27	no	no	DET
ftr-386	462	28	sensitive73	sensitive73	NOUN
ftr-386	462	29	issues	issue	NOUN
ftr-386	462	30	of	of	ADP
ftr-386	462	31	inter	inter	ADJ
ftr-386	462	32	-	-	ADJ
ftr-386	462	33	governmental	governmental	ADJ
ftr-386	462	34	relations	relation	NOUN
ftr-386	462	35	are	be	AUX
ftr-386	462	36	involved	involve	VERB
ftr-386	462	37	.	.	PUNCT
ftr-386	463	1	finally	finally	ADV
ftr-386	463	2	,	,	PUNCT
ftr-386	463	3	myers	myers	PROPN
ftr-386	463	4	and	and	CCONJ
ftr-386	463	5	all	all	PRON
ftr-386	463	6	of	of	ADP
ftr-386	463	7	the	the	DET
ftr-386	463	8	cases	case	NOUN
ftr-386	463	9	cited	cite	VERB
ftr-386	463	10	by	by	ADP
ftr-386	463	11	it	it	PRON
ftr-386	463	12	involved	involve	VERB
ftr-386	463	13	situations	situation	NOUN
ftr-386	463	14	where	where	SCONJ
ftr-386	463	15	the	the	DET
ftr-386	463	16	federal	federal	ADJ
ftr-386	463	17	government	government	NOUN
ftr-386	463	18	(	(	PUNCT
ftr-386	463	19	or	or	CCONJ
ftr-386	463	20	a	a	DET
ftr-386	463	21	branch	branch	NOUN
ftr-386	463	22	thereof	thereof	ADV
ftr-386	463	23	)	)	PUNCT
ftr-386	463	24	asserted	assert	VERB
ftr-386	463	25	a	a	DET
ftr-386	463	26	power	power	NOUN
ftr-386	463	27	that	that	PRON
ftr-386	463	28	was	be	AUX
ftr-386	463	29	acquiesced	acquiesce	VERB
ftr-386	463	30	in	in	ADP
ftr-386	463	31	,	,	PUNCT
ftr-386	463	32	whereas	whereas	SCONJ
ftr-386	463	33	murphy	murphy	PROPN
ftr-386	463	34	cited	cite	VERB
ftr-386	463	35	a	a	DET
ftr-386	463	36	nearcontemporaneous	nearcontemporaneous	ADJ
ftr-386	463	37	enactment	enactment	NOUN
ftr-386	463	38	as	as	ADP
ftr-386	463	39	limiting	limit	VERB
ftr-386	463	40	a	a	DET
ftr-386	463	41	power	power	NOUN
ftr-386	463	42	.	.	PUNCT
ftr-386	464	1	this	this	DET
ftr-386	464	2	last	last	ADJ
ftr-386	464	3	point	point	NOUN
ftr-386	464	4	is	be	AUX
ftr-386	464	5	fatal	fatal	ADJ
ftr-386	464	6	to	to	ADP
ftr-386	464	7	the	the	DET
ftr-386	464	8	interpretive	interpretive	ADJ
ftr-386	464	9	approach	approach	NOUN
ftr-386	464	10	of	of	ADP
ftr-386	464	11	the	the	DET
ftr-386	464	12	murphy	murphy	PROPN
ftr-386	464	13	panel	panel	NOUN
ftr-386	464	14	.	.	PUNCT
ftr-386	465	1	early	early	ADJ
ftr-386	465	2	statutory	statutory	ADJ
ftr-386	465	3	(	(	PUNCT
ftr-386	465	4	and	and	CCONJ
ftr-386	465	5	administrative	administrative	ADJ
ftr-386	465	6	)	)	PUNCT
ftr-386	465	7	decisions	decision	NOUN
ftr-386	465	8	to	to	PART
ftr-386	465	9	exclude	exclude	VERB
ftr-386	465	10	personal	personal	ADJ
ftr-386	465	11	injury74	injury74	NOUN
ftr-386	465	12	damages	damage	NOUN
ftr-386	465	13	from	from	ADP
ftr-386	465	14	income	income	NOUN
ftr-386	465	15	(	(	PUNCT
ftr-386	465	16	and	and	CCONJ
ftr-386	465	17	that	that	PRON
ftr-386	465	18	do	do	AUX
ftr-386	465	19	not	not	PART
ftr-386	465	20	cite	cite	VERB
ftr-386	465	21	the	the	DET
ftr-386	465	22	constitution	constitution	NOUN
ftr-386	465	23	)	)	PUNCT
ftr-386	465	24	can	can	AUX
ftr-386	465	25	not	not	PART
ftr-386	465	26	be	be	AUX
ftr-386	465	27	viewed	view	VERB
ftr-386	465	28	as	as	ADP
ftr-386	465	29	“	"	PUNCT
ftr-386	465	30	interpretations	interpretation	NOUN
ftr-386	465	31	”	"	PUNCT
ftr-386	465	32	of	of	ADP
ftr-386	465	33	the	the	DET
ftr-386	465	34	constitution	constitution	NOUN
ftr-386	465	35	.	.	PUNCT
ftr-386	466	1	the	the	DET
ftr-386	466	2	scope	scope	NOUN
ftr-386	466	3	of	of	ADP
ftr-386	466	4	a	a	DET
ftr-386	466	5	constitutional	constitutional	ADJ
ftr-386	466	6	power	power	NOUN
ftr-386	466	7	conferred	confer	VERB
ftr-386	466	8	upon	upon	SCONJ
ftr-386	466	9	the	the	DET
ftr-386	466	10	federal	federal	ADJ
ftr-386	466	11	government	government	NOUN
ftr-386	466	12	by	by	ADP
ftr-386	466	13	the	the	DET
ftr-386	466	14	constitution	constitution	NOUN
ftr-386	466	15	can	can	AUX
ftr-386	466	16	not	not	PART
ftr-386	466	17	be	be	AUX
ftr-386	466	18	reduced	reduce	VERB
ftr-386	466	19	by	by	ADP
ftr-386	466	20	the	the	DET
ftr-386	466	21	way	way	NOUN
ftr-386	466	22	the	the	DET
ftr-386	466	23	power	power	NOUN
ftr-386	466	24	is	be	AUX
ftr-386	466	25	exercised	exercise	VERB
ftr-386	466	26	.	.	PUNCT
ftr-386	467	1	congress	congress	PROPN
ftr-386	467	2	has	have	VERB
ftr-386	467	3	the	the	DET
ftr-386	467	4	discretion	discretion	NOUN
ftr-386	467	5	not	not	PART
ftr-386	467	6	to	to	PART
ftr-386	467	7	assert	assert	VERB
ftr-386	467	8	its	its	PRON
ftr-386	467	9	constitutional	constitutional	ADJ
ftr-386	467	10	authority	authority	NOUN
ftr-386	467	11	to	to	ADP
ftr-386	467	12	the	the	DET
ftr-386	467	13	fullest	full	ADJ
ftr-386	467	14	,	,	PUNCT
ftr-386	467	15	and	and	CCONJ
ftr-386	467	16	statutory	statutory	ADJ
ftr-386	467	17	exclusions	exclusion	NOUN
ftr-386	467	18	from	from	ADP
ftr-386	467	19	income	income	NOUN
ftr-386	467	20	are	be	AUX
ftr-386	467	21	unnecessary	unnecessary	ADJ
ftr-386	467	22	if	if	SCONJ
ftr-386	467	23	such	such	ADJ
ftr-386	467	24	exclusions	exclusion	NOUN
ftr-386	467	25	are	be	AUX
ftr-386	467	26	already	already	ADV
ftr-386	467	27	inherent	inherent	ADJ
ftr-386	467	28	in	in	ADP
ftr-386	467	29	the	the	DET
ftr-386	467	30	constitution	constitution	NOUN
ftr-386	467	31	itself	itself	PRON
ftr-386	467	32	.	.	PUNCT
ftr-386	468	1	similarly	similarly	ADV
ftr-386	468	2	,	,	PUNCT
ftr-386	468	3	administrative	administrative	ADJ
ftr-386	468	4	agencies	agency	NOUN
ftr-386	468	5	have	have	VERB
ftr-386	468	6	discretion	discretion	NOUN
ftr-386	468	7	not	not	PART
ftr-386	468	8	to	to	PART
ftr-386	468	9	enforce	enforce	VERB
ftr-386	468	10	the	the	DET
ftr-386	468	11	law	law	NOUN
ftr-386	468	12	to	to	ADP
ftr-386	468	13	the	the	DET
ftr-386	468	14	maximum	maximum	ADJ
ftr-386	468	15	extent	extent	NOUN
ftr-386	468	16	.	.	PUNCT
ftr-386	469	1	indiscriminately	indiscriminately	ADV
ftr-386	469	2	treating	treat	VERB
ftr-386	469	3	early	early	ADJ
ftr-386	469	4	congressional	congressional	ADJ
ftr-386	469	5	and	and	CCONJ
ftr-386	469	6	administrative	administrative	ADJ
ftr-386	469	7	applications	application	NOUN
ftr-386	469	8	as	as	ADP
ftr-386	469	9	binding	bind	VERB
ftr-386	469	10	(	(	PUNCT
ftr-386	469	11	or	or	CCONJ
ftr-386	469	12	even	even	ADV
ftr-386	469	13	persuasive	persuasive	ADJ
ftr-386	469	14	)	)	PUNCT
ftr-386	469	15	interpretations	interpretation	NOUN
ftr-386	469	16	of	of	ADP
ftr-386	469	17	constitutional	constitutional	ADJ
ftr-386	469	18	text	text	NOUN
ftr-386	469	19	verges	verge	VERB
ftr-386	469	20	on	on	ADP
ftr-386	469	21	being	be	AUX
ftr-386	469	22	a	a	DET
ftr-386	469	23	violation	violation	NOUN
ftr-386	469	24	of	of	ADP
ftr-386	469	25	separation	separation	NOUN
ftr-386	469	26	of	of	ADP
ftr-386	469	27	powers	power	NOUN
ftr-386	469	28	norms	norm	NOUN
ftr-386	469	29	by	by	ADP
ftr-386	469	30	positing	posit	VERB
ftr-386	469	31	a	a	DET
ftr-386	469	32	kind	kind	NOUN
ftr-386	469	33	of	of	ADP
ftr-386	469	34	“	"	PUNCT
ftr-386	469	35	delegation	delegation	NOUN
ftr-386	469	36	”	"	PUNCT
ftr-386	469	37	by	by	ADP
ftr-386	469	38	the	the	DET
ftr-386	469	39	constitutional	constitutional	ADJ
ftr-386	469	40	framers	framer	NOUN
ftr-386	469	41	to	to	ADP
ftr-386	469	42	the	the	DET
ftr-386	469	43	congress	congress	PROPN
ftr-386	469	44	and	and	CCONJ
ftr-386	469	45	administrative	administrative	ADJ
ftr-386	469	46	agencies	agency	NOUN
ftr-386	469	47	to	to	PART
ftr-386	469	48	define	define	VERB
ftr-386	469	49	the	the	DET
ftr-386	469	50	content	content	NOUN
ftr-386	469	51	of	of	ADP
ftr-386	469	52	the	the	DET
ftr-386	469	53	constitution	constitution	NOUN
ftr-386	469	54	.	.	PUNCT
ftr-386	470	1	such	such	DET
ftr-386	470	2	a	a	DET
ftr-386	470	3	delegation	delegation	NOUN
ftr-386	470	4	would	would	AUX
ftr-386	470	5	invert	invert	VERB
ftr-386	470	6	the	the	DET
ftr-386	470	7	hierarchy	hierarchy	NOUN
ftr-386	470	8	:	:	PUNCT
ftr-386	470	9	administrative	administrative	ADJ
ftr-386	470	10	interpretation	interpretation	NOUN
ftr-386	470	11	is	be	AUX
ftr-386	470	12	supposed	suppose	VERB
ftr-386	470	13	to	to	PART
ftr-386	470	14	be	be	AUX
ftr-386	470	15	subordinate	subordinate	ADJ
ftr-386	470	16	to	to	ADP
ftr-386	470	17	statutory	statutory	ADJ
ftr-386	470	18	utterance	utterance	NOUN
ftr-386	470	19	,	,	PUNCT
ftr-386	470	20	and	and	CCONJ
ftr-386	470	21	the	the	DET
ftr-386	470	22	latter	latter	ADJ
ftr-386	470	23	in	in	ADP
ftr-386	470	24	turn	turn	NOUN
ftr-386	470	25	is	be	AUX
ftr-386	470	26	supposed	suppose	VERB
ftr-386	470	27	to	to	PART
ftr-386	470	28	be	be	AUX
ftr-386	470	29	subordinate	subordinate	ADJ
ftr-386	470	30	to	to	ADP
ftr-386	470	31	the	the	DET
ftr-386	470	32	constitution	constitution	NOUN
ftr-386	470	33	.	.	PUNCT
ftr-386	471	1	in	in	ADP
ftr-386	471	2	addition	addition	NOUN
ftr-386	471	3	,	,	PUNCT
ftr-386	471	4	the	the	DET
ftr-386	471	5	view	view	NOUN
ftr-386	471	6	that	that	SCONJ
ftr-386	471	7	early	early	ADJ
ftr-386	471	8	statutes	statute	NOUN
ftr-386	471	9	and	and	CCONJ
ftr-386	471	10	administrative	administrative	ADJ
ftr-386	471	11	interpretations	interpretation	NOUN
ftr-386	471	12	are	be	AUX
ftr-386	471	13	an	an	DET
ftr-386	471	14	authoritative	authoritative	ADJ
ftr-386	471	15	-	-	PUNCT
ftr-386	471	16	for	for	ADP
ftr-386	471	17	-	-	PUNCT
ftr-386	471	18	all	all	DET
ftr-386	471	19	time	time	NOUN
ftr-386	471	20	limiting	limit	VERB
ftr-386	471	21	interpretation	interpretation	NOUN
ftr-386	471	22	of	of	ADP
ftr-386	471	23	the	the	DET
ftr-386	471	24	constitution	constitution	NOUN
ftr-386	471	25	is	be	AUX
ftr-386	471	26	plainly	plainly	ADV
ftr-386	471	27	dysfunctional	dysfunctional	ADJ
ftr-386	471	28	from	from	ADP
ftr-386	471	29	the	the	DET
ftr-386	471	30	point	point	NOUN
ftr-386	471	31	of	of	ADP
ftr-386	471	32	view	view	NOUN
ftr-386	471	33	of	of	ADP
ftr-386	471	34	republican	republican	ADJ
ftr-386	471	35	political	political	ADJ
ftr-386	471	36	theory	theory	NOUN
ftr-386	471	37	,	,	PUNCT
ftr-386	471	38	because	because	SCONJ
ftr-386	471	39	tentative	tentative	ADJ
ftr-386	471	40	solutions	solution	NOUN
ftr-386	471	41	to	to	ADP
ftr-386	471	42	new	new	ADJ
ftr-386	471	43	problems	problem	NOUN
ftr-386	471	44	should	should	AUX
ftr-386	471	45	be	be	AUX
ftr-386	471	46	subject	subject	ADJ
ftr-386	471	47	to	to	ADP
ftr-386	471	48	revision	revision	NOUN
ftr-386	471	49	as	as	SCONJ
ftr-386	471	50	understandings	understanding	NOUN
ftr-386	471	51	of	of	ADP
ftr-386	471	52	the	the	DET
ftr-386	471	53	problems	problem	NOUN
ftr-386	471	54	increase	increase	VERB
ftr-386	471	55	.	.	PUNCT
ftr-386	472	1	this	this	DET
ftr-386	472	2	point	point	NOUN
ftr-386	472	3	is	be	AUX
ftr-386	472	4	basic	basic	ADJ
ftr-386	472	5	to	to	ADP
ftr-386	472	6	established	establish	VERB
ftr-386	472	7	constitutional	constitutional	ADJ
ftr-386	472	8	jurisprudence.75	jurisprudence.75	NOUN
ftr-386	472	9	the	the	DET
ftr-386	472	10	branch	branch	NOUN
ftr-386	472	11	of	of	ADP
ftr-386	472	12	government	government	NOUN
ftr-386	472	13	that	that	PRON
ftr-386	472	14	is	be	AUX
ftr-386	472	15	charged	charge	VERB
ftr-386	472	16	with	with	ADP
ftr-386	472	17	interpreting	interpret	VERB
ftr-386	472	18	the	the	DET
ftr-386	472	19	constitution	constitution	NOUN
ftr-386	472	20	is	be	AUX
ftr-386	472	21	the	the	DET
ftr-386	472	22	judiciary	judiciary	NOUN
ftr-386	472	23	.	.	PUNCT
ftr-386	473	1	courts	court	NOUN
ftr-386	473	2	have	have	VERB
ftr-386	473	3	no	no	DET
ftr-386	473	4	inherent	inherent	ADJ
ftr-386	473	5	obligation	obligation	NOUN
ftr-386	473	6	to	to	PART
ftr-386	473	7	construe	construe	VERB
ftr-386	473	8	federal	federal	ADJ
ftr-386	473	9	taxing	tax	VERB
ftr-386	473	10	statutes	statute	NOUN
ftr-386	473	11	in	in	ADP
ftr-386	473	12	the	the	DET
ftr-386	473	13	broadest	broad	ADJ
ftr-386	473	14	possible	possible	ADJ
ftr-386	473	15	manner	manner	NOUN
ftr-386	473	16	.	.	PUNCT
ftr-386	474	1	this	this	PRON
ftr-386	474	2	was	be	AUX
ftr-386	474	3	certainly	certainly	ADV
ftr-386	474	4	the	the	DET
ftr-386	474	5	early	early	ADJ
ftr-386	474	6	attitude	attitude	NOUN
ftr-386	474	7	of	of	ADP
ftr-386	474	8	the	the	DET
ftr-386	474	9	courts	court	NOUN
ftr-386	474	10	,	,	PUNCT
ftr-386	474	11	although	although	SCONJ
ftr-386	474	12	it	it	PRON
ftr-386	474	13	later	later	ADV
ftr-386	474	14	shifted	shift	VERB
ftr-386	474	15	.	.	PUNCT
ftr-386	475	1	since	since	SCONJ
ftr-386	475	2	the	the	DET
ftr-386	475	3	ultimate76	ultimate76	ADJ
ftr-386	475	4	390	390	NUM
ftr-386	475	5	florida	florida	PROPN
ftr-386	475	6	tax	tax	NOUN
ftr-386	475	7	review	review	NOUN
ftr-386	475	8	[	[	AUX
ftr-386	475	9	vol.8:4	vol.8:4	VERB
ftr-386	475	10	u.s	u.s	PROPN
ftr-386	475	11	.	.	PROPN
ftr-386	475	12	281	281	NUM
ftr-386	475	13	,	,	PUNCT
ftr-386	475	14	292	292	NUM
ftr-386	475	15	(	(	PUNCT
ftr-386	475	16	1938	1938	NUM
ftr-386	475	17	)	)	PUNCT
ftr-386	475	18	,	,	PUNCT
ftr-386	475	19	and	and	CCONJ
ftr-386	475	20	replaced	replace	VERB
ftr-386	475	21	by	by	ADP
ftr-386	475	22	the	the	DET
ftr-386	475	23	maxims	maxim	NOUN
ftr-386	475	24	that	that	SCONJ
ftr-386	475	25	(	(	PUNCT
ftr-386	475	26	1	1	X
ftr-386	475	27	)	)	PUNCT
ftr-386	475	28	gross	gross	ADJ
ftr-386	475	29	income	income	NOUN
ftr-386	475	30	provisions	provision	NOUN
ftr-386	475	31	are	be	AUX
ftr-386	475	32	to	to	PART
ftr-386	475	33	be	be	AUX
ftr-386	475	34	broadly	broadly	ADV
ftr-386	475	35	construed	construe	VERB
ftr-386	475	36	,	,	PUNCT
ftr-386	475	37	see	see	VERB
ftr-386	475	38	note	note	NOUN
ftr-386	475	39	26	26	NUM
ftr-386	475	40	,	,	PUNCT
ftr-386	475	41	and	and	CCONJ
ftr-386	475	42	(	(	PUNCT
ftr-386	475	43	2	2	X
ftr-386	475	44	)	)	PUNCT
ftr-386	475	45	exclusion	exclusion	NOUN
ftr-386	475	46	and	and	CCONJ
ftr-386	475	47	deduction	deduction	NOUN
ftr-386	475	48	provisions	provision	NOUN
ftr-386	475	49	are	be	AUX
ftr-386	475	50	to	to	PART
ftr-386	475	51	be	be	AUX
ftr-386	475	52	narrowly	narrowly	ADV
ftr-386	475	53	construed	construe	VERB
ftr-386	475	54	,	,	PUNCT
ftr-386	475	55	see	see	VERB
ftr-386	475	56	,	,	PUNCT
ftr-386	475	57	e.g.	e.g.	ADV
ftr-386	475	58	,	,	PUNCT
ftr-386	475	59	chickasaw	chickasaw	PROPN
ftr-386	475	60	nation	nation	PROPN
ftr-386	475	61	v.	v.	PROPN
ftr-386	475	62	united	united	PROPN
ftr-386	475	63	states	states	PROPN
ftr-386	475	64	,	,	PUNCT
ftr-386	475	65	534	534	NUM
ftr-386	475	66	u.s	u.s	PROPN
ftr-386	475	67	.	.	PROPN
ftr-386	475	68	84	84	NUM
ftr-386	475	69	(	(	PUNCT
ftr-386	475	70	2001	2001	NUM
ftr-386	475	71	)	)	PUNCT
ftr-386	475	72	(	(	PUNCT
ftr-386	475	73	exclusions	exclusion	NOUN
ftr-386	475	74	generally	generally	ADV
ftr-386	475	75	)	)	PUNCT
ftr-386	475	76	;	;	PUNCT
ftr-386	475	77	comm’r	comm’r	ADP
ftr-386	475	78	v.	v.	ADP
ftr-386	475	79	schleier	schleier	NOUN
ftr-386	475	80	,	,	PUNCT
ftr-386	475	81	515	515	NUM
ftr-386	475	82	u.s	u.s	PROPN
ftr-386	475	83	.	.	PROPN
ftr-386	475	84	323	323	NUM
ftr-386	475	85	(	(	PUNCT
ftr-386	475	86	1995	1995	NUM
ftr-386	475	87	)	)	PUNCT
ftr-386	475	88	(	(	PUNCT
ftr-386	475	89	the	the	DET
ftr-386	475	90	irc	irc	PROPN
ftr-386	475	91	§	§	PROPN
ftr-386	475	92	104(a)(2	104(a)(2	NUM
ftr-386	475	93	)	)	PUNCT
ftr-386	475	94	exclusion	exclusion	NOUN
ftr-386	475	95	specifically	specifically	ADV
ftr-386	475	96	)	)	PUNCT
ftr-386	475	97	.	.	PUNCT
ftr-386	476	1	77	77	NUM
ftr-386	476	2	.	.	PUNCT
ftr-386	477	1	in	in	ADP
ftr-386	477	2	1921	1921	NUM
ftr-386	477	3	,	,	PUNCT
ftr-386	477	4	the	the	DET
ftr-386	477	5	notions	notion	NOUN
ftr-386	477	6	that	that	PRON
ftr-386	477	7	income	income	NOUN
ftr-386	477	8	excluded	exclude	VERB
ftr-386	477	9	gains	gain	NOUN
ftr-386	477	10	and	and	CCONJ
ftr-386	477	11	nonrecurring	nonrecurre	VERB
ftr-386	477	12	items	item	NOUN
ftr-386	477	13	were	be	AUX
ftr-386	477	14	both	both	PRON
ftr-386	477	15	rejected	reject	VERB
ftr-386	477	16	.	.	PUNCT
ftr-386	478	1	see	see	VERB
ftr-386	478	2	notes	note	VERB
ftr-386	478	3	47	47	NUM
ftr-386	478	4	-	-	SYM
ftr-386	478	5	50	50	NUM
ftr-386	478	6	and	and	CCONJ
ftr-386	478	7	accompanying	accompany	VERB
ftr-386	478	8	text	text	NOUN
ftr-386	478	9	.	.	PUNCT
ftr-386	479	1	in	in	ADP
ftr-386	479	2	1940	1940	NUM
ftr-386	479	3	,	,	PUNCT
ftr-386	479	4	the	the	DET
ftr-386	479	5	notion	notion	NOUN
ftr-386	479	6	that	that	SCONJ
ftr-386	479	7	“	"	PUNCT
ftr-386	479	8	realization	realization	NOUN
ftr-386	479	9	”	"	PUNCT
ftr-386	479	10	was	be	AUX
ftr-386	479	11	a	a	DET
ftr-386	479	12	constitutional	constitutional	ADJ
ftr-386	479	13	prerequisite	prerequisite	NOUN
ftr-386	479	14	for	for	ADP
ftr-386	479	15	income	income	NOUN
ftr-386	479	16	was	be	AUX
ftr-386	479	17	cast	cast	VERB
ftr-386	479	18	off	off	ADP
ftr-386	479	19	.	.	PUNCT
ftr-386	480	1	see	see	VERB
ftr-386	480	2	helvering	helvere	VERB
ftr-386	480	3	v.	v.	ADP
ftr-386	480	4	bruun	bruun	NOUN
ftr-386	480	5	,	,	PUNCT
ftr-386	480	6	309	309	NUM
ftr-386	480	7	u.s	u.s	PROPN
ftr-386	480	8	.	.	PROPN
ftr-386	480	9	461	461	NUM
ftr-386	480	10	(	(	PUNCT
ftr-386	480	11	1940	1940	NUM
ftr-386	480	12	)	)	PUNCT
ftr-386	480	13	;	;	PUNCT
ftr-386	480	14	helvering	helvere	VERB
ftr-386	480	15	v.	v.	PROPN
ftr-386	480	16	horst	horst	PROPN
ftr-386	480	17	,	,	PUNCT
ftr-386	480	18	311	311	NUM
ftr-386	480	19	u.s	u.s	PROPN
ftr-386	480	20	.	.	PROPN
ftr-386	480	21	112	112	NUM
ftr-386	480	22	(	(	PUNCT
ftr-386	480	23	1940	1940	NUM
ftr-386	480	24	)	)	PUNCT
ftr-386	480	25	.	.	PUNCT
ftr-386	481	1	see	see	VERB
ftr-386	481	2	also	also	ADV
ftr-386	481	3	cottage	cottage	VERB
ftr-386	481	4	savings	saving	NOUN
ftr-386	481	5	ass’n	ass’n	NOUN
ftr-386	481	6	v.	v.	ADP
ftr-386	481	7	comm’r	comm’r	NOUN
ftr-386	481	8	,	,	PUNCT
ftr-386	481	9	499	499	NUM
ftr-386	481	10	u.s	u.s	PROPN
ftr-386	481	11	.	.	PROPN
ftr-386	481	12	554	554	NUM
ftr-386	481	13	,	,	PUNCT
ftr-386	481	14	559	559	NUM
ftr-386	481	15	(	(	PUNCT
ftr-386	481	16	1991	1991	NUM
ftr-386	481	17	)	)	PUNCT
ftr-386	481	18	.	.	PUNCT
ftr-386	482	1	78	78	NUM
ftr-386	482	2	.	.	PUNCT
ftr-386	483	1	see	see	VERB
ftr-386	483	2	jack	jack	PROPN
ftr-386	483	3	m.	m.	PROPN
ftr-386	483	4	balkin	balkin	PROPN
ftr-386	483	5	,	,	PUNCT
ftr-386	483	6	“	"	PUNCT
ftr-386	483	7	abortion	abortion	NOUN
ftr-386	483	8	and	and	CCONJ
ftr-386	483	9	original	original	ADJ
ftr-386	483	10	meaning	meaning	NOUN
ftr-386	483	11	”	"	PUNCT
ftr-386	483	12	(	(	PUNCT
ftr-386	483	13	aug	aug	PROPN
ftr-386	483	14	.	.	PROPN
ftr-386	483	15	28	28	NUM
ftr-386	483	16	,	,	PUNCT
ftr-386	483	17	2006	2006	NUM
ftr-386	483	18	)	)	PUNCT
ftr-386	483	19	.	.	PUNCT
ftr-386	484	1	yale	yale	PROPN
ftr-386	484	2	law	law	PROPN
ftr-386	484	3	school	school	NOUN
ftr-386	484	4	,	,	PUNCT
ftr-386	484	5	public	public	ADJ
ftr-386	484	6	law	law	NOUN
ftr-386	484	7	working	working	NOUN
ftr-386	484	8	paper	paper	NOUN
ftr-386	484	9	no	no	INTJ
ftr-386	484	10	.	.	PROPN
ftr-386	484	11	119	119	NUM
ftr-386	484	12	,	,	PUNCT
ftr-386	484	13	available	available	ADJ
ftr-386	484	14	at	at	ADP
ftr-386	484	15	ssrn	ssrn	NOUN
ftr-386	484	16	:	:	PUNCT
ftr-386	484	17	http://ssrn.com/abstract=925558	http://ssrn.com/abstract=925558	NOUN
ftr-386	484	18	.	.	PUNCT
ftr-386	485	1	balkin	balkin	PROPN
ftr-386	485	2	argues	argue	VERB
ftr-386	485	3	that	that	SCONJ
ftr-386	485	4	“	"	PUNCT
ftr-386	485	5	original	original	ADJ
ftr-386	485	6	intent	intent	NOUN
ftr-386	485	7	”	"	PUNCT
ftr-386	485	8	(	(	PUNCT
ftr-386	485	9	in	in	ADP
ftr-386	485	10	a	a	DET
ftr-386	485	11	constitutional	constitutional	ADJ
ftr-386	485	12	context	context	NOUN
ftr-386	485	13	)	)	PUNCT
ftr-386	485	14	might	might	AUX
ftr-386	485	15	refer	refer	VERB
ftr-386	485	16	to	to	ADP
ftr-386	485	17	:	:	PUNCT
ftr-386	485	18	(	(	PUNCT
ftr-386	485	19	1	1	X
ftr-386	485	20	)	)	PUNCT
ftr-386	485	21	the	the	DET
ftr-386	485	22	subjective	subjective	ADJ
ftr-386	485	23	intent	intent	NOUN
ftr-386	485	24	of	of	ADP
ftr-386	485	25	the	the	DET
ftr-386	485	26	enactors	enactor	NOUN
ftr-386	485	27	,	,	PUNCT
ftr-386	485	28	(	(	PUNCT
ftr-386	485	29	2	2	X
ftr-386	485	30	)	)	PUNCT
ftr-386	485	31	the	the	DET
ftr-386	485	32	way	way	NOUN
ftr-386	485	33	the	the	DET
ftr-386	485	34	enactors	enactor	NOUN
ftr-386	485	35	would	would	AUX
ftr-386	485	36	have	have	AUX
ftr-386	485	37	expected	expect	VERB
ftr-386	485	38	the	the	DET
ftr-386	485	39	text	text	NOUN
ftr-386	485	40	to	to	PART
ftr-386	485	41	be	be	AUX
ftr-386	485	42	applied	apply	VERB
ftr-386	485	43	to	to	ADP
ftr-386	485	44	issues	issue	NOUN
ftr-386	485	45	of	of	ADP
ftr-386	485	46	their	their	PRON
ftr-386	485	47	time	time	NOUN
ftr-386	485	48	,	,	PUNCT
ftr-386	485	49	or	or	CCONJ
ftr-386	485	50	(	(	PUNCT
ftr-386	485	51	3	3	X
ftr-386	485	52	)	)	PUNCT
ftr-386	485	53	the	the	DET
ftr-386	485	54	way	way	NOUN
ftr-386	485	55	the	the	DET
ftr-386	485	56	enactors	enactor	NOUN
ftr-386	485	57	would	would	AUX
ftr-386	485	58	have	have	AUX
ftr-386	485	59	expected	expect	VERB
ftr-386	485	60	agents	agent	NOUN
ftr-386	485	61	(	(	PUNCT
ftr-386	485	62	judges	judge	NOUN
ftr-386	485	63	)	)	PUNCT
ftr-386	485	64	to	to	PART
ftr-386	485	65	apply	apply	VERB
ftr-386	485	66	the	the	DET
ftr-386	485	67	text	text	NOUN
ftr-386	485	68	in	in	ADP
ftr-386	485	69	changing	change	VERB
ftr-386	485	70	future	future	ADJ
ftr-386	485	71	circumstances	circumstance	NOUN
ftr-386	485	72	.	.	PUNCT
ftr-386	486	1	the	the	DET
ftr-386	486	2	first	first	ADJ
ftr-386	486	3	of	of	ADP
ftr-386	486	4	these	these	PRON
ftr-386	486	5	refers	refer	VERB
ftr-386	486	6	to	to	ADP
ftr-386	486	7	lawgiver	lawgiver	PROPN
ftr-386	486	8	’s	’s	PART
ftr-386	486	9	intent	intent	NOUN
ftr-386	486	10	,	,	PUNCT
ftr-386	486	11	and	and	CCONJ
ftr-386	486	12	the	the	DET
ftr-386	486	13	other	other	ADJ
ftr-386	486	14	two	two	NUM
ftr-386	486	15	implicitly	implicitly	ADV
ftr-386	486	16	refer	refer	VERB
ftr-386	486	17	to	to	ADP
ftr-386	486	18	“	"	PUNCT
ftr-386	486	19	audience	audience	NOUN
ftr-386	486	20	”	"	PUNCT
ftr-386	486	21	insofar	insofar	ADV
ftr-386	486	22	as	as	SCONJ
ftr-386	486	23	the	the	DET
ftr-386	486	24	interpreters	interpreter	NOUN
ftr-386	486	25	(	(	PUNCT
ftr-386	486	26	judges	judge	NOUN
ftr-386	486	27	)	)	PUNCT
ftr-386	486	28	are	be	AUX
ftr-386	486	29	part	part	NOUN
ftr-386	486	30	of	of	ADP
ftr-386	486	31	the	the	DET
ftr-386	486	32	“	"	PUNCT
ftr-386	486	33	audience	audience	NOUN
ftr-386	486	34	community	community	NOUN
ftr-386	486	35	”	"	PUNCT
ftr-386	486	36	)	)	PUNCT
ftr-386	486	37	.	.	PUNCT
ftr-386	487	1	79	79	NUM
ftr-386	487	2	.	.	PUNCT
ftr-386	488	1	the	the	DET
ftr-386	488	2	question	question	NOUN
ftr-386	488	3	is	be	AUX
ftr-386	488	4	,	,	PUNCT
ftr-386	488	5	“	"	PUNCT
ftr-386	488	6	why	why	SCONJ
ftr-386	488	7	should	should	AUX
ftr-386	488	8	i	i	PRON
ftr-386	488	9	in	in	ADP
ftr-386	488	10	2007	2007	NUM
ftr-386	488	11	be	be	AUX
ftr-386	488	12	bound	bind	VERB
ftr-386	488	13	by	by	ADP
ftr-386	488	14	a	a	DET
ftr-386	488	15	constitution	constitution	NOUN
ftr-386	488	16	and	and	CCONJ
ftr-386	488	17	laws	law	NOUN
ftr-386	488	18	enacted	enact	VERB
ftr-386	488	19	in	in	ADP
ftr-386	488	20	prior	prior	ADJ
ftr-386	488	21	years	year	NOUN
ftr-386	488	22	without	without	ADP
ftr-386	488	23	my	my	PRON
ftr-386	488	24	(	(	PUNCT
ftr-386	488	25	deemed	deemed	ADJ
ftr-386	488	26	)	)	PUNCT
ftr-386	488	27	participation	participation	NOUN
ftr-386	488	28	?	?	PUNCT
ftr-386	488	29	”	"	PUNCT
ftr-386	489	1	the	the	PRON
ftr-386	489	2	“	"	PUNCT
ftr-386	489	3	to	to	PART
ftr-386	489	4	prevent	prevent	VERB
ftr-386	489	5	anarchy	anarchy	NOUN
ftr-386	489	6	”	"	PUNCT
ftr-386	489	7	response	response	NOUN
ftr-386	489	8	does	do	AUX
ftr-386	489	9	n’t	not	PART
ftr-386	489	10	explain	explain	VERB
ftr-386	489	11	why	why	SCONJ
ftr-386	489	12	any	any	DET
ftr-386	489	13	law	law	NOUN
ftr-386	489	14	is	be	AUX
ftr-386	489	15	better	well	ADJ
ftr-386	489	16	than	than	ADP
ftr-386	489	17	any	any	DET
ftr-386	489	18	other	other	ADJ
ftr-386	489	19	law	law	NOUN
ftr-386	489	20	.	.	PUNCT
ftr-386	490	1	allowing	allow	VERB
ftr-386	490	2	prior	prior	ADJ
ftr-386	490	3	laws	law	NOUN
ftr-386	490	4	to	to	PART
ftr-386	490	5	be	be	AUX
ftr-386	490	6	applied	apply	VERB
ftr-386	490	7	and	and	CCONJ
ftr-386	490	8	interpreted	interpret	VERB
ftr-386	490	9	with	with	ADP
ftr-386	490	10	reference	reference	NOUN
ftr-386	490	11	to	to	ADP
ftr-386	490	12	contemporary	contemporary	ADJ
ftr-386	490	13	problems	problem	NOUN
ftr-386	490	14	,	,	PUNCT
ftr-386	490	15	attitudes	attitude	NOUN
ftr-386	490	16	,	,	PUNCT
ftr-386	490	17	values	value	NOUN
ftr-386	490	18	,	,	PUNCT
ftr-386	490	19	linguistic	linguistic	ADJ
ftr-386	490	20	usages	usage	NOUN
ftr-386	490	21	,	,	PUNCT
ftr-386	490	22	and	and	CCONJ
ftr-386	490	23	so	so	ADV
ftr-386	490	24	on	on	ADV
ftr-386	490	25	,	,	PUNCT
ftr-386	490	26	creates	create	VERB
ftr-386	490	27	a	a	DET
ftr-386	490	28	bridge	bridge	NOUN
ftr-386	490	29	between	between	ADP
ftr-386	490	30	the	the	DET
ftr-386	490	31	past	past	NOUN
ftr-386	490	32	and	and	CCONJ
ftr-386	490	33	the	the	DET
ftr-386	490	34	present	present	NOUN
ftr-386	490	35	.	.	PUNCT
ftr-386	491	1	80	80	NUM
ftr-386	491	2	.	.	PUNCT
ftr-386	492	1	thus	thus	ADV
ftr-386	492	2	,	,	PUNCT
ftr-386	492	3	“	"	PUNCT
ftr-386	492	4	original	original	ADJ
ftr-386	492	5	expected	expect	VERB
ftr-386	492	6	application	application	NOUN
ftr-386	492	7	”	"	PUNCT
ftr-386	492	8	is	be	AUX
ftr-386	492	9	inconsistent	inconsistent	ADJ
ftr-386	492	10	with	with	ADP
ftr-386	492	11	the	the	DET
ftr-386	492	12	very	very	ADJ
ftr-386	492	13	idea	idea	NOUN
ftr-386	492	14	of	of	ADP
ftr-386	492	15	a	a	DET
ftr-386	492	16	constitution	constitution	NOUN
ftr-386	492	17	.	.	PUNCT
ftr-386	493	1	see	see	VERB
ftr-386	493	2	balkin	balkin	NOUN
ftr-386	493	3	,	,	PUNCT
ftr-386	493	4	note	note	VERB
ftr-386	493	5	76	76	NUM
ftr-386	493	6	.	.	PUNCT
ftr-386	494	1	authority	authority	NOUN
ftr-386	494	2	on	on	ADP
ftr-386	494	3	constitutional	constitutional	ADJ
ftr-386	494	4	matters	matter	NOUN
ftr-386	494	5	is	be	AUX
ftr-386	494	6	the	the	DET
ftr-386	494	7	constitutional	constitutional	ADJ
ftr-386	494	8	text	text	NOUN
ftr-386	494	9	,	,	PUNCT
ftr-386	494	10	constitutional	constitutional	ADJ
ftr-386	494	11	interpretation	interpretation	NOUN
ftr-386	494	12	allows	allow	VERB
ftr-386	494	13	not	not	PART
ftr-386	494	14	only	only	ADV
ftr-386	494	15	for	for	ADP
ftr-386	494	16	case	case	NOUN
ftr-386	494	17	-	-	PUNCT
ftr-386	494	18	by	by	ADP
ftr-386	494	19	-	-	PUNCT
ftr-386	494	20	case	case	NOUN
ftr-386	494	21	“	"	PUNCT
ftr-386	494	22	evolution	evolution	NOUN
ftr-386	494	23	”	"	PUNCT
ftr-386	494	24	but	but	CCONJ
ftr-386	494	25	outright	outright	ADJ
ftr-386	494	26	overruling	overruling	NOUN
ftr-386	494	27	of	of	ADP
ftr-386	494	28	prior	prior	ADJ
ftr-386	494	29	decisions	decision	NOUN
ftr-386	494	30	.	.	PUNCT
ftr-386	495	1	in	in	ADP
ftr-386	495	2	fact	fact	NOUN
ftr-386	495	3	,	,	PUNCT
ftr-386	495	4	judicial	judicial	ADJ
ftr-386	495	5	interpretation	interpretation	NOUN
ftr-386	495	6	of	of	ADP
ftr-386	495	7	the	the	DET
ftr-386	495	8	sixteenth	sixteenth	ADJ
ftr-386	495	9	amendment	amendment	NOUN
ftr-386	495	10	(	(	PUNCT
ftr-386	495	11	and	and	CCONJ
ftr-386	495	12	the	the	DET
ftr-386	495	13	catch	catch	NOUN
ftr-386	495	14	-	-	PUNCT
ftr-386	495	15	all	all	DET
ftr-386	495	16	clause	clause	NOUN
ftr-386	495	17	of	of	ADP
ftr-386	495	18	section	section	NOUN
ftr-386	495	19	61	61	NUM
ftr-386	495	20	of	of	ADP
ftr-386	495	21	the	the	DET
ftr-386	495	22	code	code	NOUN
ftr-386	495	23	)	)	PUNCT
ftr-386	495	24	has	have	AUX
ftr-386	495	25	expanded	expand	VERB
ftr-386	495	26	on	on	ADP
ftr-386	495	27	several	several	ADJ
ftr-386	495	28	occasions.77	occasions.77	NOUN
ftr-386	495	29	as	as	ADP
ftr-386	495	30	a	a	DET
ftr-386	495	31	matter	matter	NOUN
ftr-386	495	32	of	of	ADP
ftr-386	495	33	pure	pure	ADJ
ftr-386	495	34	interpretative	interpretative	ADJ
ftr-386	495	35	theory	theory	NOUN
ftr-386	495	36	,	,	PUNCT
ftr-386	495	37	the	the	DET
ftr-386	495	38	better	well	ADJ
ftr-386	495	39	view	view	NOUN
ftr-386	495	40	(	(	PUNCT
ftr-386	495	41	in	in	ADP
ftr-386	495	42	my	my	PRON
ftr-386	495	43	opinion	opinion	NOUN
ftr-386	495	44	)	)	PUNCT
ftr-386	495	45	is	be	AUX
ftr-386	495	46	that	that	PRON
ftr-386	495	47	constitutional	constitutional	ADJ
ftr-386	495	48	and	and	CCONJ
ftr-386	495	49	statutory	statutory	ADJ
ftr-386	495	50	text	text	NOUN
ftr-386	495	51	should	should	AUX
ftr-386	495	52	be	be	AUX
ftr-386	495	53	deemed	deem	VERB
ftr-386	495	54	to	to	PART
ftr-386	495	55	be	be	AUX
ftr-386	495	56	addressed	address	VERB
ftr-386	495	57	to	to	ADP
ftr-386	495	58	the	the	DET
ftr-386	495	59	audience	audience	NOUN
ftr-386	495	60	that	that	PRON
ftr-386	495	61	exists	exist	VERB
ftr-386	495	62	at	at	ADP
ftr-386	495	63	the	the	DET
ftr-386	495	64	time	time	NOUN
ftr-386	495	65	of	of	ADP
ftr-386	495	66	any	any	DET
ftr-386	495	67	particular	particular	ADJ
ftr-386	495	68	application	application	NOUN
ftr-386	495	69	(	(	PUNCT
ftr-386	495	70	as	as	SCONJ
ftr-386	495	71	opposed	oppose	VERB
ftr-386	495	72	to	to	ADP
ftr-386	495	73	the	the	DET
ftr-386	495	74	audience	audience	NOUN
ftr-386	495	75	in	in	ADP
ftr-386	495	76	existence	existence	NOUN
ftr-386	495	77	at	at	ADP
ftr-386	495	78	the	the	DET
ftr-386	495	79	time	time	NOUN
ftr-386	495	80	of	of	ADP
ftr-386	495	81	enactment	enactment	NOUN
ftr-386	495	82	)	)	PUNCT
ftr-386	495	83	.	.	PUNCT
ftr-386	496	1	otherwise	otherwise	ADV
ftr-386	496	2	,	,	PUNCT
ftr-386	496	3	the78	the78	ADJ
ftr-386	496	4	notion	notion	NOUN
ftr-386	496	5	that	that	SCONJ
ftr-386	496	6	law	law	NOUN
ftr-386	496	7	is	be	AUX
ftr-386	496	8	a	a	DET
ftr-386	496	9	command	command	NOUN
ftr-386	496	10	that	that	PRON
ftr-386	496	11	binds	bind	VERB
ftr-386	496	12	future	future	ADJ
ftr-386	496	13	actors	actor	NOUN
ftr-386	496	14	(	(	PUNCT
ftr-386	496	15	until	until	SCONJ
ftr-386	496	16	repealed	repeal	VERB
ftr-386	496	17	or	or	CCONJ
ftr-386	496	18	amended	amend	VERB
ftr-386	496	19	)	)	PUNCT
ftr-386	496	20	lacks	lack	VERB
ftr-386	496	21	sufficient	sufficient	ADJ
ftr-386	496	22	justification.79	justification.79	NOUN
ftr-386	496	23	this	this	DET
ftr-386	496	24	point	point	NOUN
ftr-386	496	25	is	be	AUX
ftr-386	496	26	especially	especially	ADV
ftr-386	496	27	forceful	forceful	ADJ
ftr-386	496	28	in	in	ADP
ftr-386	496	29	the	the	DET
ftr-386	496	30	case	case	NOUN
ftr-386	496	31	of	of	ADP
ftr-386	496	32	the	the	DET
ftr-386	496	33	u.	u.	PROPN
ftr-386	496	34	s.	s.	PROPN
ftr-386	496	35	constitution	constitution	PROPN
ftr-386	496	36	,	,	PUNCT
ftr-386	496	37	which	which	PRON
ftr-386	496	38	is	be	AUX
ftr-386	496	39	extremely	extremely	ADV
ftr-386	496	40	difficult	difficult	ADJ
ftr-386	496	41	to	to	PART
ftr-386	496	42	amend.80	amend.80	VERB
ftr-386	497	1	but	but	CCONJ
ftr-386	497	2	even	even	ADV
ftr-386	497	3	if	if	SCONJ
ftr-386	497	4	one	one	PRON
ftr-386	497	5	takes	take	VERB
ftr-386	497	6	a	a	DET
ftr-386	497	7	more	more	ADV
ftr-386	497	8	originalist	originalist	ADJ
ftr-386	497	9	view	view	NOUN
ftr-386	497	10	of	of	ADP
ftr-386	497	11	interpretative	interpretative	ADJ
ftr-386	497	12	theory	theory	NOUN
ftr-386	497	13	,	,	PUNCT
ftr-386	497	14	the	the	DET
ftr-386	497	15	citing	citing	NOUN
ftr-386	497	16	of	of	ADP
ftr-386	497	17	early	early	ADJ
ftr-386	497	18	statutes	statute	NOUN
ftr-386	497	19	and	and	CCONJ
ftr-386	497	20	administrative	administrative	ADJ
ftr-386	497	21	applications	application	NOUN
ftr-386	497	22	proves	prove	VERB
ftr-386	497	23	little	little	ADJ
ftr-386	497	24	in	in	ADP
ftr-386	497	25	the	the	DET
ftr-386	497	26	case	case	NOUN
ftr-386	497	27	of	of	ADP
ftr-386	497	28	such	such	DET
ftr-386	497	29	an	an	DET
ftr-386	497	30	abstract	abstract	ADJ
ftr-386	497	31	term	term	NOUN
ftr-386	497	32	as	as	ADP
ftr-386	497	33	“	"	PUNCT
ftr-386	497	34	incomes	income	NOUN
ftr-386	497	35	,	,	PUNCT
ftr-386	497	36	”	"	PUNCT
ftr-386	497	37	which	which	PRON
ftr-386	497	38	encompasses	encompass	VERB
ftr-386	497	39	almost	almost	ADV
ftr-386	497	40	an	an	DET
ftr-386	497	41	infinite	infinite	ADJ
ftr-386	497	42	number	number	NOUN
ftr-386	497	43	of	of	ADP
ftr-386	497	44	potential	potential	ADJ
ftr-386	497	45	applications	application	NOUN
ftr-386	497	46	.	.	PUNCT
ftr-386	498	1	the	the	DET
ftr-386	498	2	particular	particular	ADJ
ftr-386	498	3	application	application	NOUN
ftr-386	498	4	(	(	PUNCT
ftr-386	498	5	to	to	PART
ftr-386	498	6	exclude	exclude	VERB
ftr-386	498	7	certain	certain	ADJ
ftr-386	498	8	damages	damage	NOUN
ftr-386	498	9	)	)	PUNCT
ftr-386	498	10	is	be	AUX
ftr-386	498	11	just	just	ADV
ftr-386	498	12	one	one	NUM
ftr-386	498	13	way	way	NOUN
ftr-386	498	14	in	in	ADP
ftr-386	498	15	which	which	PRON
ftr-386	498	16	the	the	DET
ftr-386	498	17	statutory	statutory	ADJ
ftr-386	498	18	and	and	CCONJ
ftr-386	498	19	constitutional	constitutional	ADJ
ftr-386	498	20	text	text	NOUN
ftr-386	498	21	2007	2007	NUM
ftr-386	498	22	murphy	murphy	PROPN
ftr-386	498	23	and	and	CCONJ
ftr-386	498	24	the	the	DET
ftr-386	498	25	sixteenth	sixteenth	ADJ
ftr-386	498	26	amendment	amendment	NOUN
ftr-386	498	27	391	391	NUM
ftr-386	498	28	81	81	NUM
ftr-386	498	29	.	.	PUNCT
ftr-386	499	1	proponents	proponent	NOUN
ftr-386	499	2	of	of	ADP
ftr-386	499	3	ratification	ratification	NOUN
ftr-386	499	4	of	of	ADP
ftr-386	499	5	the	the	DET
ftr-386	499	6	16th	16th	ADJ
ftr-386	499	7	amendment	amendment	NOUN
ftr-386	499	8	would	would	AUX
ftr-386	499	9	have	have	AUX
ftr-386	499	10	been	be	AUX
ftr-386	499	11	motivated	motivate	VERB
ftr-386	499	12	to	to	PART
ftr-386	499	13	underplay	underplay	VERB
ftr-386	499	14	its	its	PRON
ftr-386	499	15	significance	significance	NOUN
ftr-386	499	16	in	in	ADP
ftr-386	499	17	order	order	NOUN
ftr-386	499	18	to	to	PART
ftr-386	499	19	persuade	persuade	VERB
ftr-386	499	20	moderates	moderate	NOUN
ftr-386	499	21	that	that	SCONJ
ftr-386	499	22	the	the	DET
ftr-386	499	23	amendment	amendment	NOUN
ftr-386	499	24	was	be	AUX
ftr-386	499	25	not	not	PART
ftr-386	499	26	radical	radical	ADJ
ftr-386	499	27	.	.	PUNCT
ftr-386	500	1	82	82	NUM
ftr-386	500	2	.	.	PUNCT
ftr-386	500	3	models	model	NOUN
ftr-386	500	4	of	of	ADP
ftr-386	500	5	“	"	PUNCT
ftr-386	500	6	income	income	NOUN
ftr-386	500	7	”	"	PUNCT
ftr-386	500	8	were	be	AUX
ftr-386	500	9	offered	offer	VERB
ftr-386	500	10	by	by	ADP
ftr-386	500	11	various	various	ADJ
ftr-386	500	12	disciplines	discipline	NOUN
ftr-386	500	13	and	and	CCONJ
ftr-386	500	14	tax	tax	NOUN
ftr-386	500	15	commentators	commentator	NOUN
ftr-386	500	16	:	:	PUNCT
ftr-386	500	17	(	(	PUNCT
ftr-386	500	18	1	1	X
ftr-386	500	19	)	)	PUNCT
ftr-386	500	20	financial	financial	ADJ
ftr-386	500	21	accounting	accounting	NOUN
ftr-386	500	22	,	,	PUNCT
ftr-386	500	23	(	(	PUNCT
ftr-386	500	24	2	2	X
ftr-386	500	25	)	)	PUNCT
ftr-386	500	26	trust	trust	NOUN
ftr-386	500	27	accounting	accounting	NOUN
ftr-386	500	28	,	,	PUNCT
ftr-386	500	29	(	(	PUNCT
ftr-386	500	30	3	3	X
ftr-386	500	31	)	)	PUNCT
ftr-386	500	32	macro	macro	NOUN
ftr-386	500	33	-	-	NOUN
ftr-386	500	34	economics	economic	NOUN
ftr-386	500	35	(	(	PUNCT
ftr-386	500	36	the	the	DET
ftr-386	500	37	share	share	NOUN
ftr-386	500	38	-	-	PUNCT
ftr-386	500	39	of	of	ADP
ftr-386	500	40	-	-	PUNCT
ftr-386	500	41	national	national	ADJ
ftr-386	500	42	-	-	PUNCT
ftr-386	500	43	income	income	NOUN
ftr-386	500	44	concept	concept	NOUN
ftr-386	500	45	)	)	PUNCT
ftr-386	500	46	,	,	PUNCT
ftr-386	500	47	(	(	PUNCT
ftr-386	500	48	4	4	X
ftr-386	500	49	)	)	PUNCT
ftr-386	500	50	the	the	DET
ftr-386	500	51	“	"	PUNCT
ftr-386	500	52	accretion	accretion	NOUN
ftr-386	500	53	”	"	PUNCT
ftr-386	500	54	(	(	PUNCT
ftr-386	500	55	schanz	schanz	NOUN
ftr-386	500	56	-	-	PUNCT
ftr-386	500	57	haigsimons	haigsimon	NOUN
ftr-386	500	58	)	)	PUNCT
ftr-386	500	59	model	model	NOUN
ftr-386	500	60	,	,	PUNCT
ftr-386	500	61	(	(	PUNCT
ftr-386	500	62	5	5	X
ftr-386	500	63	)	)	PUNCT
ftr-386	500	64	the	the	DET
ftr-386	500	65	cash	cash	NOUN
ftr-386	500	66	-	-	PUNCT
ftr-386	500	67	flow	flow	NOUN
ftr-386	500	68	consumption	consumption	NOUN
ftr-386	500	69	(	(	PUNCT
ftr-386	500	70	vickrey	vickrey	PROPN
ftr-386	500	71	)	)	PUNCT
ftr-386	500	72	model	model	NOUN
ftr-386	500	73	,	,	PUNCT
ftr-386	500	74	and	and	CCONJ
ftr-386	500	75	(	(	PUNCT
ftr-386	500	76	6	6	X
ftr-386	500	77	)	)	PUNCT
ftr-386	500	78	eclectic	eclectic	ADJ
ftr-386	500	79	concepts	concept	NOUN
ftr-386	500	80	(	(	PUNCT
ftr-386	500	81	such	such	ADJ
ftr-386	500	82	as	as	ADP
ftr-386	500	83	advanced	advanced	ADJ
ftr-386	500	84	by	by	ADP
ftr-386	500	85	e.r.a	e.r.a	PROPN
ftr-386	500	86	.	.	PROPN
ftr-386	500	87	seligman	seligman	PROPN
ftr-386	500	88	)	)	PUNCT
ftr-386	500	89	.	.	PUNCT
ftr-386	501	1	see	see	VERB
ftr-386	501	2	richard	richard	PROPN
ftr-386	501	3	goode	goode	PROPN
ftr-386	501	4	,	,	PUNCT
ftr-386	501	5	the	the	DET
ftr-386	501	6	economics	economics	NOUN
ftr-386	501	7	definition	definition	NOUN
ftr-386	501	8	of	of	ADP
ftr-386	501	9	income	income	NOUN
ftr-386	501	10	,	,	PUNCT
ftr-386	501	11	in	in	ADP
ftr-386	501	12	joseph	joseph	PROPN
ftr-386	501	13	pechman	pechman	PROPN
ftr-386	501	14	(	(	PUNCT
ftr-386	501	15	ed	ed	NOUN
ftr-386	501	16	.	.	PUNCT
ftr-386	501	17	)	)	PUNCT
ftr-386	501	18	,	,	PUNCT
ftr-386	501	19	comprehensive	comprehensive	ADJ
ftr-386	501	20	income	income	NOUN
ftr-386	501	21	taxation	taxation	NOUN
ftr-386	501	22	1	1	NUM
ftr-386	501	23	-	-	SYM
ftr-386	501	24	30	30	NUM
ftr-386	501	25	(	(	PUNCT
ftr-386	501	26	1977	1977	NUM
ftr-386	501	27	)	)	PUNCT
ftr-386	501	28	;	;	PUNCT
ftr-386	501	29	kornhauser	kornhauser	NOUN
ftr-386	501	30	,	,	PUNCT
ftr-386	501	31	note	note	VERB
ftr-386	501	32	49	49	NUM
ftr-386	501	33	(	(	PUNCT
ftr-386	501	34	origins	origin	NOUN
ftr-386	501	35	)	)	PUNCT
ftr-386	501	36	.	.	PUNCT
ftr-386	502	1	83	83	NUM
ftr-386	502	2	.	.	PUNCT
ftr-386	503	1	specific	specific	ADJ
ftr-386	503	2	issues	issue	NOUN
ftr-386	503	3	of	of	ADP
ftr-386	503	4	tax	tax	NOUN
ftr-386	503	5	theory	theory	NOUN
ftr-386	503	6	that	that	PRON
ftr-386	503	7	bear	bear	VERB
ftr-386	503	8	on	on	ADP
ftr-386	503	9	the	the	DET
ftr-386	503	10	exclusion	exclusion	NOUN
ftr-386	503	11	for	for	ADP
ftr-386	503	12	personal	personal	ADJ
ftr-386	503	13	injury	injury	NOUN
ftr-386	503	14	damages	damage	NOUN
ftr-386	503	15	included	include	VERB
ftr-386	503	16	(	(	PUNCT
ftr-386	503	17	but	but	CCONJ
ftr-386	503	18	were	be	AUX
ftr-386	503	19	not	not	PART
ftr-386	503	20	limited	limit	VERB
ftr-386	503	21	to	to	ADP
ftr-386	503	22	):	):	PUNCT
ftr-386	503	23	(	(	PUNCT
ftr-386	503	24	1	1	X
ftr-386	503	25	)	)	PUNCT
ftr-386	503	26	the	the	DET
ftr-386	503	27	meaning	meaning	NOUN
ftr-386	503	28	of	of	ADP
ftr-386	503	29	“	"	PUNCT
ftr-386	503	30	capital	capital	NOUN
ftr-386	503	31	”	"	PUNCT
ftr-386	503	32	(	(	PUNCT
ftr-386	503	33	as	as	SCONJ
ftr-386	503	34	opposed	oppose	VERB
ftr-386	503	35	to	to	ADP
ftr-386	503	36	“	"	PUNCT
ftr-386	503	37	income	income	NOUN
ftr-386	503	38	”	"	PUNCT
ftr-386	503	39	)	)	PUNCT
ftr-386	503	40	,	,	PUNCT
ftr-386	503	41	(	(	PUNCT
ftr-386	503	42	2	2	X
ftr-386	503	43	)	)	PUNCT
ftr-386	503	44	the	the	DET
ftr-386	503	45	role	role	NOUN
ftr-386	503	46	and	and	CCONJ
ftr-386	503	47	content	content	NOUN
ftr-386	503	48	of	of	ADP
ftr-386	503	49	the	the	DET
ftr-386	503	50	realization	realization	NOUN
ftr-386	503	51	principle	principle	NOUN
ftr-386	503	52	,	,	PUNCT
ftr-386	503	53	(	(	PUNCT
ftr-386	503	54	3	3	X
ftr-386	503	55	)	)	PUNCT
ftr-386	503	56	whether	whether	SCONJ
ftr-386	503	57	irregular	irregular	ADJ
ftr-386	503	58	items	item	NOUN
ftr-386	503	59	could	could	AUX
ftr-386	503	60	be	be	AUX
ftr-386	503	61	income	income	NOUN
ftr-386	503	62	,	,	PUNCT
ftr-386	503	63	and	and	CCONJ
ftr-386	503	64	(	(	PUNCT
ftr-386	503	65	4	4	X
ftr-386	503	66	)	)	PUNCT
ftr-386	503	67	whether	whether	SCONJ
ftr-386	503	68	receipts	receipt	NOUN
ftr-386	503	69	not	not	PART
ftr-386	503	70	generated	generate	VERB
ftr-386	503	71	by	by	ADP
ftr-386	503	72	labor	labor	NOUN
ftr-386	503	73	or	or	CCONJ
ftr-386	503	74	capital	capital	NOUN
ftr-386	503	75	could	could	AUX
ftr-386	503	76	be	be	AUX
ftr-386	503	77	income	income	NOUN
ftr-386	503	78	.	.	PUNCT
ftr-386	504	1	84	84	NUM
ftr-386	504	2	.	.	PUNCT
ftr-386	505	1	thus	thus	ADV
ftr-386	505	2	,	,	PUNCT
ftr-386	505	3	the	the	DET
ftr-386	505	4	early	early	ADJ
ftr-386	505	5	exclusion	exclusion	NOUN
ftr-386	505	6	of	of	ADP
ftr-386	505	7	personal	personal	ADJ
ftr-386	505	8	injury	injury	NOUN
ftr-386	505	9	damages	damage	NOUN
ftr-386	505	10	was	be	AUX
ftr-386	505	11	consistent	consistent	ADJ
ftr-386	505	12	with	with	ADP
ftr-386	505	13	the	the	DET
ftr-386	505	14	contemporaneous	contemporaneous	ADJ
ftr-386	505	15	notion	notion	NOUN
ftr-386	505	16	that	that	SCONJ
ftr-386	505	17	income	income	NOUN
ftr-386	505	18	had	have	AUX
ftr-386	505	19	to	to	PART
ftr-386	505	20	be	be	AUX
ftr-386	505	21	the	the	DET
ftr-386	505	22	product	product	NOUN
ftr-386	505	23	of	of	ADP
ftr-386	505	24	capital	capital	NOUN
ftr-386	505	25	or	or	CCONJ
ftr-386	505	26	labor	labor	NOUN
ftr-386	505	27	.	.	PUNCT
ftr-386	506	1	see	see	VERB
ftr-386	506	2	notes	note	NOUN
ftr-386	506	3	41	41	NUM
ftr-386	506	4	and	and	CCONJ
ftr-386	506	5	43	43	NUM
ftr-386	506	6	.	.	PUNCT
ftr-386	507	1	under	under	ADP
ftr-386	507	2	this	this	DET
ftr-386	507	3	definition	definition	NOUN
ftr-386	507	4	of	of	ADP
ftr-386	507	5	income	income	NOUN
ftr-386	507	6	,	,	PUNCT
ftr-386	507	7	the	the	DET
ftr-386	507	8	receipt	receipt	NOUN
ftr-386	507	9	of	of	ADP
ftr-386	507	10	a	a	DET
ftr-386	507	11	“	"	PUNCT
ftr-386	507	12	transfer	transfer	NOUN
ftr-386	507	13	”	"	PUNCT
ftr-386	507	14	(	(	PUNCT
ftr-386	507	15	such	such	ADJ
ftr-386	507	16	as	as	ADP
ftr-386	507	17	personal	personal	ADJ
ftr-386	507	18	injury	injury	NOUN
ftr-386	507	19	damages	damage	NOUN
ftr-386	507	20	)	)	PUNCT
ftr-386	507	21	is	be	AUX
ftr-386	507	22	not	not	PART
ftr-386	507	23	income	income	NOUN
ftr-386	507	24	.	.	PUNCT
ftr-386	508	1	this	this	DET
ftr-386	508	2	theory	theory	NOUN
ftr-386	508	3	held	hold	VERB
ftr-386	508	4	sway	sway	NOUN
ftr-386	508	5	until	until	SCONJ
ftr-386	508	6	it	it	PRON
ftr-386	508	7	was	be	AUX
ftr-386	508	8	expressly	expressly	ADV
ftr-386	508	9	jettisoned	jettison	VERB
ftr-386	508	10	by	by	ADP
ftr-386	508	11	the	the	DET
ftr-386	508	12	case	case	NOUN
ftr-386	508	13	of	of	ADP
ftr-386	508	14	comm’r	comm’r	NOUN
ftr-386	508	15	v.	v.	ADP
ftr-386	508	16	glenshaw	glenshaw	ADJ
ftr-386	508	17	glass	glass	NOUN
ftr-386	508	18	,	,	PUNCT
ftr-386	508	19	348	348	NUM
ftr-386	508	20	u.s	u.s	PROPN
ftr-386	508	21	.	.	PROPN
ftr-386	508	22	426	426	NUM
ftr-386	508	23	(	(	PUNCT
ftr-386	508	24	1955	1955	NUM
ftr-386	508	25	)	)	PUNCT
ftr-386	508	26	(	(	PUNCT
ftr-386	508	27	holding	hold	VERB
ftr-386	508	28	that	that	DET
ftr-386	508	29	punitive	punitive	ADJ
ftr-386	508	30	damages	damage	NOUN
ftr-386	508	31	in	in	ADP
ftr-386	508	32	commercial	commercial	ADJ
ftr-386	508	33	litigation	litigation	NOUN
ftr-386	508	34	were	be	AUX
ftr-386	508	35	within	within	ADP
ftr-386	508	36	the	the	DET
ftr-386	508	37	catch	catch	NOUN
ftr-386	508	38	-	-	PUNCT
ftr-386	508	39	all	all	DET
ftr-386	508	40	clause	clause	NOUN
ftr-386	508	41	even	even	ADV
ftr-386	508	42	if	if	SCONJ
ftr-386	508	43	not	not	PART
ftr-386	508	44	,	,	PUNCT
ftr-386	508	45	as	as	SCONJ
ftr-386	508	46	the	the	DET
ftr-386	508	47	lower	low	ADJ
ftr-386	508	48	courts	court	NOUN
ftr-386	508	49	had	have	AUX
ftr-386	508	50	found	find	VERB
ftr-386	508	51	,	,	PUNCT
ftr-386	508	52	derived	derive	VERB
ftr-386	508	53	from	from	ADP
ftr-386	508	54	capital	capital	NOUN
ftr-386	508	55	or	or	CCONJ
ftr-386	508	56	labor	labor	NOUN
ftr-386	508	57	)	)	PUNCT
ftr-386	508	58	.	.	PUNCT
ftr-386	509	1	could	could	AUX
ftr-386	509	2	have	have	AUX
ftr-386	509	3	been	be	AUX
ftr-386	509	4	interpreted	interpret	VERB
ftr-386	509	5	at	at	ADP
ftr-386	509	6	the	the	DET
ftr-386	509	7	time	time	NOUN
ftr-386	509	8	,	,	PUNCT
ftr-386	509	9	but	but	CCONJ
ftr-386	509	10	it	it	PRON
ftr-386	509	11	is	be	AUX
ftr-386	509	12	not	not	PART
ftr-386	509	13	a	a	DET
ftr-386	509	14	“	"	PUNCT
ftr-386	509	15	necessary	necessary	ADJ
ftr-386	509	16	”	"	PUNCT
ftr-386	509	17	conclusion	conclusion	NOUN
ftr-386	509	18	from	from	ADP
ftr-386	509	19	the	the	DET
ftr-386	509	20	text	text	NOUN
ftr-386	509	21	itself	itself	PRON
ftr-386	509	22	.	.	PUNCT
ftr-386	510	1	this	this	DET
ftr-386	510	2	particular	particular	ADJ
ftr-386	510	3	application	application	NOUN
ftr-386	510	4	could	could	AUX
ftr-386	510	5	have	have	AUX
ftr-386	510	6	been	be	AUX
ftr-386	510	7	motivated	motivate	VERB
ftr-386	510	8	by	by	ADP
ftr-386	510	9	such	such	ADJ
ftr-386	510	10	post	post	ADJ
ftr-386	510	11	-	-	ADJ
ftr-386	510	12	enactment	enactment	ADJ
ftr-386	510	13	instrumental	instrumental	ADJ
ftr-386	510	14	considerations	consideration	NOUN
ftr-386	510	15	as	as	ADP
ftr-386	510	16	politics	politic	NOUN
ftr-386	510	17	,	,	PUNCT
ftr-386	510	18	the	the	DET
ftr-386	510	19	outcome	outcome	NOUN
ftr-386	510	20	of	of	ADP
ftr-386	510	21	a	a	DET
ftr-386	510	22	debate	debate	NOUN
ftr-386	510	23	,	,	PUNCT
ftr-386	510	24	a	a	DET
ftr-386	510	25	misunderstanding	misunderstanding	NOUN
ftr-386	510	26	of	of	ADP
ftr-386	510	27	tax	tax	NOUN
ftr-386	510	28	principles	principle	NOUN
ftr-386	510	29	,	,	PUNCT
ftr-386	510	30	administrative	administrative	ADJ
ftr-386	510	31	convenience	convenience	NOUN
ftr-386	510	32	,	,	PUNCT
ftr-386	510	33	or	or	CCONJ
ftr-386	510	34	reliance	reliance	NOUN
ftr-386	510	35	on	on	ADP
ftr-386	510	36	lawgiver	lawgiver	ADJ
ftr-386	510	37	statements	statement	NOUN
ftr-386	510	38	of	of	ADP
ftr-386	510	39	intended	intend	VERB
ftr-386	510	40	meaning	meaning	NOUN
ftr-386	510	41	that	that	PRON
ftr-386	510	42	may	may	AUX
ftr-386	510	43	have	have	AUX
ftr-386	510	44	been	be	AUX
ftr-386	510	45	strategically	strategically	ADV
ftr-386	510	46	motivated.81	motivated.81	ADJ
ftr-386	510	47	even	even	ADV
ftr-386	510	48	if	if	SCONJ
ftr-386	510	49	the	the	DET
ftr-386	510	50	early	early	ADJ
ftr-386	510	51	interpretations	interpretation	NOUN
ftr-386	510	52	are	be	AUX
ftr-386	510	53	deemed	deem	VERB
ftr-386	510	54	to	to	PART
ftr-386	510	55	be	be	AUX
ftr-386	510	56	principled	principle	VERB
ftr-386	510	57	,	,	PUNCT
ftr-386	510	58	the	the	DET
ftr-386	510	59	move	move	NOUN
ftr-386	510	60	from	from	ADP
ftr-386	510	61	the	the	DET
ftr-386	510	62	text	text	NOUN
ftr-386	510	63	(	(	PUNCT
ftr-386	510	64	“	"	PUNCT
ftr-386	510	65	incomes	income	NOUN
ftr-386	510	66	”	"	PUNCT
ftr-386	510	67	)	)	PUNCT
ftr-386	510	68	to	to	ADP
ftr-386	510	69	the	the	DET
ftr-386	510	70	applications	application	NOUN
ftr-386	510	71	(	(	PUNCT
ftr-386	510	72	exclusion	exclusion	NOUN
ftr-386	510	73	of	of	ADP
ftr-386	510	74	personal	personal	ADJ
ftr-386	510	75	injury	injury	NOUN
ftr-386	510	76	damages	damage	NOUN
ftr-386	510	77	)	)	PUNCT
ftr-386	510	78	requires	require	VERB
ftr-386	510	79	a	a	DET
ftr-386	510	80	theory	theory	NOUN
ftr-386	510	81	,	,	PUNCT
ftr-386	510	82	and	and	CCONJ
ftr-386	510	83	it	it	PRON
ftr-386	510	84	turns	turn	VERB
ftr-386	510	85	out	out	ADP
ftr-386	510	86	that	that	SCONJ
ftr-386	510	87	from	from	ADP
ftr-386	510	88	1909	1909	NUM
ftr-386	510	89	on	on	ADP
ftr-386	510	90	there	there	PRON
ftr-386	510	91	were	be	VERB
ftr-386	510	92	many	many	ADJ
ftr-386	510	93	theories	theory	NOUN
ftr-386	510	94	of	of	ADP
ftr-386	510	95	“	"	PUNCT
ftr-386	510	96	income	income	NOUN
ftr-386	510	97	”	"	PUNCT
ftr-386	510	98	competing	compete	VERB
ftr-386	510	99	for	for	ADP
ftr-386	510	100	dominance	dominance	NOUN
ftr-386	510	101	.	.	PUNCT
ftr-386	511	1	the	the	DET
ftr-386	511	2	early	early	ADJ
ftr-386	511	3	rationale	rationale	NOUN
ftr-386	511	4	offered	offer	VERB
ftr-386	511	5	for82	for82	VERB
ftr-386	511	6	the	the	DET
ftr-386	511	7	exclusion	exclusion	NOUN
ftr-386	511	8	for	for	ADP
ftr-386	511	9	personal	personal	ADJ
ftr-386	511	10	injury	injury	NOUN
ftr-386	511	11	damages	damage	NOUN
ftr-386	511	12	is	be	AUX
ftr-386	511	13	consistent	consistent	ADJ
ftr-386	511	14	with	with	ADP
ftr-386	511	15	some	some	DET
ftr-386	511	16	theories	theory	NOUN
ftr-386	511	17	but	but	CCONJ
ftr-386	511	18	not	not	PART
ftr-386	511	19	others	other	NOUN
ftr-386	511	20	.	.	PUNCT
ftr-386	512	1	the	the	DET
ftr-386	512	2	theory	theory	NOUN
ftr-386	512	3	,	,	PUNCT
ftr-386	512	4	which	which	PRON
ftr-386	512	5	effects	effect	VERB
ftr-386	512	6	a	a	DET
ftr-386	512	7	bridge	bridge	NOUN
ftr-386	512	8	from	from	ADP
ftr-386	512	9	the	the	DET
ftr-386	512	10	text	text	NOUN
ftr-386	512	11	to	to	ADP
ftr-386	512	12	the	the	DET
ftr-386	512	13	application,83	application,83	NOUN
ftr-386	512	14	is	be	AUX
ftr-386	512	15	not	not	PART
ftr-386	512	16	itself	itself	PRON
ftr-386	512	17	the	the	DET
ftr-386	512	18	text	text	NOUN
ftr-386	512	19	(	(	PUNCT
ftr-386	512	20	and	and	CCONJ
ftr-386	512	21	certainly	certainly	ADV
ftr-386	512	22	not	not	PART
ftr-386	512	23	any	any	DET
ftr-386	512	24	common	common	ADJ
ftr-386	512	25	understanding	understanding	NOUN
ftr-386	512	26	thereof	thereof	ADV
ftr-386	512	27	)	)	PUNCT
ftr-386	512	28	.	.	PUNCT
ftr-386	513	1	theories	theory	NOUN
ftr-386	513	2	,	,	PUNCT
ftr-386	513	3	concocted	concoct	VERB
ftr-386	513	4	by	by	ADP
ftr-386	513	5	intellectual	intellectual	ADJ
ftr-386	513	6	elites	elite	NOUN
ftr-386	513	7	(	(	PUNCT
ftr-386	513	8	often	often	ADV
ftr-386	513	9	after	after	ADP
ftr-386	513	10	the	the	DET
ftr-386	513	11	fact	fact	NOUN
ftr-386	513	12	)	)	PUNCT
ftr-386	513	13	,	,	PUNCT
ftr-386	513	14	are	be	AUX
ftr-386	513	15	contestable	contestable	ADJ
ftr-386	513	16	,	,	PUNCT
ftr-386	513	17	and	and	CCONJ
ftr-386	513	18	the	the	DET
ftr-386	513	19	theories	theory	NOUN
ftr-386	513	20	advanced	advance	VERB
ftr-386	513	21	for	for	ADP
ftr-386	513	22	excluding	exclude	VERB
ftr-386	513	23	personal	personal	ADJ
ftr-386	513	24	injury	injury	NOUN
ftr-386	513	25	damages	damage	NOUN
ftr-386	513	26	around	around	ADP
ftr-386	513	27	1918	1918	NUM
ftr-386	513	28	(	(	PUNCT
ftr-386	513	29	and	and	CCONJ
ftr-386	513	30	thereafter	thereafter	ADV
ftr-386	513	31	)	)	PUNCT
ftr-386	513	32	have	have	AUX
ftr-386	513	33	been	be	AUX
ftr-386	513	34	discredited	discredit	VERB
ftr-386	513	35	and	and	CCONJ
ftr-386	513	36	superseded	supersede	VERB
ftr-386	513	37	,	,	PUNCT
ftr-386	513	38	as	as	SCONJ
ftr-386	513	39	will	will	AUX
ftr-386	513	40	be	be	AUX
ftr-386	513	41	explained	explain	VERB
ftr-386	513	42	in84	in84	PROPN
ftr-386	513	43	part	part	NOUN
ftr-386	513	44	iii	iii	NUM
ftr-386	513	45	immediately	immediately	ADV
ftr-386	513	46	following	follow	VERB
ftr-386	513	47	.	.	PUNCT
ftr-386	514	1	392	392	NUM
ftr-386	514	2	florida	florida	PROPN
ftr-386	514	3	tax	tax	NOUN
ftr-386	514	4	review	review	NOUN
ftr-386	514	5	[	[	X
ftr-386	514	6	vol.8:4	vol.8:4	VERB
ftr-386	514	7	85	85	NUM
ftr-386	514	8	.	.	PUNCT
ftr-386	515	1	this	this	DET
ftr-386	515	2	point	point	NOUN
ftr-386	515	3	is	be	AUX
ftr-386	515	4	elaborated	elaborate	VERB
ftr-386	515	5	upon	upon	SCONJ
ftr-386	515	6	in	in	ADP
ftr-386	515	7	joseph	joseph	PROPN
ftr-386	515	8	m.	m.	PROPN
ftr-386	515	9	dodge	dodge	PROPN
ftr-386	515	10	,	,	PUNCT
ftr-386	515	11	the	the	DET
ftr-386	515	12	story	story	NOUN
ftr-386	515	13	of	of	ADP
ftr-386	515	14	glenshaw	glenshaw	ADJ
ftr-386	515	15	glass	glass	NOUN
ftr-386	515	16	:	:	PUNCT
ftr-386	515	17	towards	towards	ADP
ftr-386	515	18	a	a	DET
ftr-386	515	19	modern	modern	ADJ
ftr-386	515	20	concept	concept	NOUN
ftr-386	515	21	of	of	ADP
ftr-386	515	22	gross	gross	ADJ
ftr-386	515	23	income	income	NOUN
ftr-386	515	24	,	,	PUNCT
ftr-386	515	25	chapter	chapter	NOUN
ftr-386	515	26	1	1	NUM
ftr-386	515	27	of	of	ADP
ftr-386	515	28	tax	tax	NOUN
ftr-386	515	29	stories	story	NOUN
ftr-386	515	30	(	(	PUNCT
ftr-386	515	31	paul	paul	PROPN
ftr-386	515	32	caron	caron	PROPN
ftr-386	515	33	ed	ed	PROPN
ftr-386	515	34	.	.	PUNCT
ftr-386	515	35	)	)	PUNCT
ftr-386	516	1	(	(	PUNCT
ftr-386	516	2	2002	2002	NUM
ftr-386	516	3	)	)	PUNCT
ftr-386	516	4	,	,	PUNCT
ftr-386	516	5	pp	pp	ADV
ftr-386	516	6	.	.	PUNCT
ftr-386	516	7	?	?	PUNCT
ftr-386	516	8	?	?	PUNCT
ftr-386	516	9	?	?	PUNCT
ftr-386	516	10	.	.	PUNCT
ftr-386	517	1	86	86	NUM
ftr-386	517	2	.	.	PUNCT
ftr-386	518	1	see	see	VERB
ftr-386	518	2	note	note	NOUN
ftr-386	518	3	82	82	NUM
ftr-386	518	4	.	.	PUNCT
ftr-386	518	5	87	87	NUM
ftr-386	518	6	.	.	PUNCT
ftr-386	519	1	this	this	DET
ftr-386	519	2	concept	concept	NOUN
ftr-386	519	3	was	be	AUX
ftr-386	519	4	reaffirmed	reaffirm	VERB
ftr-386	519	5	in	in	ADP
ftr-386	519	6	united	united	PROPN
ftr-386	519	7	states	states	PROPN
ftr-386	519	8	v.	v.	ADP
ftr-386	519	9	burke	burke	PROPN
ftr-386	519	10	,	,	PUNCT
ftr-386	519	11	504	504	NUM
ftr-386	519	12	u.s	u.s	PROPN
ftr-386	519	13	.	.	PROPN
ftr-386	519	14	229	229	NUM
ftr-386	519	15	,	,	PUNCT
ftr-386	519	16	233	233	NUM
ftr-386	519	17	(	(	PUNCT
ftr-386	519	18	1992	1992	NUM
ftr-386	519	19	)	)	PUNCT
ftr-386	519	20	.	.	PUNCT
ftr-386	520	1	in	in	ADP
ftr-386	520	2	the	the	DET
ftr-386	520	3	most	most	ADV
ftr-386	520	4	recent	recent	ADJ
ftr-386	520	5	supreme	supreme	PROPN
ftr-386	520	6	court	court	PROPN
ftr-386	520	7	case	case	NOUN
ftr-386	520	8	involving	involve	VERB
ftr-386	520	9	income	income	NOUN
ftr-386	520	10	issues	issue	NOUN
ftr-386	520	11	,	,	PUNCT
ftr-386	520	12	glenshaw	glenshaw	ADJ
ftr-386	520	13	glass	glass	NOUN
ftr-386	520	14	was	be	AUX
ftr-386	520	15	cited	cite	VERB
ftr-386	520	16	for	for	ADP
ftr-386	520	17	the	the	DET
ftr-386	520	18	proposition	proposition	NOUN
ftr-386	520	19	that	that	SCONJ
ftr-386	520	20	gross	gross	ADJ
ftr-386	520	21	income	income	NOUN
ftr-386	520	22	under	under	ADP
ftr-386	520	23	the	the	DET
ftr-386	520	24	catch	catch	NOUN
ftr-386	520	25	-	-	PUNCT
ftr-386	520	26	all	all	DET
ftr-386	520	27	phrase	phrase	NOUN
ftr-386	520	28	reaches	reach	VERB
ftr-386	520	29	“	"	PUNCT
ftr-386	520	30	all	all	DET
ftr-386	520	31	economic	economic	ADJ
ftr-386	520	32	gains	gain	NOUN
ftr-386	520	33	unless	unless	SCONJ
ftr-386	520	34	otherwise	otherwise	ADV
ftr-386	520	35	exempted	exempt	VERB
ftr-386	520	36	.	.	PUNCT
ftr-386	520	37	”	"	PUNCT
ftr-386	521	1	see	see	VERB
ftr-386	521	2	comm’r	comm’r	NOUN
ftr-386	521	3	v.	v.	ADP
ftr-386	521	4	banks	bank	NOUN
ftr-386	521	5	,	,	PUNCT
ftr-386	521	6	543	543	NUM
ftr-386	521	7	u.s	u.s	PROPN
ftr-386	521	8	.	.	PROPN
ftr-386	521	9	426	426	NUM
ftr-386	521	10	,	,	PUNCT
ftr-386	521	11	433	433	NUM
ftr-386	521	12	(	(	PUNCT
ftr-386	521	13	2005	2005	NUM
ftr-386	521	14	)	)	PUNCT
ftr-386	521	15	.	.	PUNCT
ftr-386	522	1	88	88	NUM
ftr-386	522	2	.	.	PUNCT
ftr-386	523	1	it	it	PRON
ftr-386	523	2	is	be	AUX
ftr-386	523	3	commonplace	commonplace	ADJ
ftr-386	523	4	for	for	SCONJ
ftr-386	523	5	various	various	ADJ
ftr-386	523	6	business	business	NOUN
ftr-386	523	7	and	and	CCONJ
ftr-386	523	8	investment	investment	NOUN
ftr-386	523	9	expenses	expense	NOUN
ftr-386	523	10	to	to	PART
ftr-386	523	11	be	be	AUX
ftr-386	523	12	disallowed	disallow	VERB
ftr-386	523	13	.	.	PUNCT
ftr-386	524	1	see	see	VERB
ftr-386	524	2	irc	irc	PROPN
ftr-386	524	3	§	§	PROPN
ftr-386	524	4	§	§	PROPN
ftr-386	524	5	67	67	NUM
ftr-386	524	6	,	,	PUNCT
ftr-386	524	7	68	68	NUM
ftr-386	524	8	,	,	PUNCT
ftr-386	524	9	183	183	NUM
ftr-386	524	10	,	,	PUNCT
ftr-386	524	11	264	264	NUM
ftr-386	524	12	,	,	PUNCT
ftr-386	524	13	265	265	NUM
ftr-386	524	14	,	,	PUNCT
ftr-386	524	15	266	266	NUM
ftr-386	524	16	,	,	PUNCT
ftr-386	524	17	267	267	NUM
ftr-386	524	18	,	,	PUNCT
ftr-386	524	19	269	269	NUM
ftr-386	524	20	,	,	PUNCT
ftr-386	524	21	271	271	NUM
ftr-386	524	22	,	,	PUNCT
ftr-386	524	23	274	274	NUM
ftr-386	524	24	,	,	PUNCT
ftr-386	524	25	275	275	NUM
ftr-386	524	26	,	,	PUNCT
ftr-386	524	27	280a	280a	NOUN
ftr-386	524	28	,	,	PUNCT
ftr-386	524	29	280e	280e	PROPN
ftr-386	524	30	,	,	PUNCT
ftr-386	524	31	280	280	NUM
ftr-386	524	32	g.	g.	PROPN
ftr-386	524	33	iii	iii	PROPN
ftr-386	524	34	.	.	PUNCT
ftr-386	525	1	does	do	AUX
ftr-386	525	2	“	"	PUNCT
ftr-386	525	3	income	income	NOUN
ftr-386	525	4	”	"	PUNCT
ftr-386	525	5	under	under	ADP
ftr-386	525	6	the	the	DET
ftr-386	525	7	sixteenth	sixteenth	ADJ
ftr-386	525	8	amendment	amendment	NOUN
ftr-386	525	9	include	include	VERB
ftr-386	525	10	emotional	emotional	ADJ
ftr-386	525	11	harm	harm	NOUN
ftr-386	525	12	damages	damage	NOUN
ftr-386	525	13	?	?	PUNCT
ftr-386	526	1	the	the	DET
ftr-386	526	2	plain	plain	ADV
ftr-386	526	3	-	-	PUNCT
ftr-386	526	4	meaning	mean	VERB
ftr-386	526	5	approach	approach	NOUN
ftr-386	526	6	to	to	ADP
ftr-386	526	7	what	what	PRON
ftr-386	526	8	is	be	AUX
ftr-386	526	9	“	"	PUNCT
ftr-386	526	10	income	income	NOUN
ftr-386	526	11	”	"	PUNCT
ftr-386	526	12	under	under	ADP
ftr-386	526	13	the	the	DET
ftr-386	526	14	16th	16th	ADJ
ftr-386	526	15	amendment	amendment	NOUN
ftr-386	526	16	effectively	effectively	ADV
ftr-386	526	17	liberated	liberate	VERB
ftr-386	526	18	the	the	DET
ftr-386	526	19	income	income	NOUN
ftr-386	526	20	tax	tax	NOUN
ftr-386	526	21	concept	concept	NOUN
ftr-386	526	22	of	of	ADP
ftr-386	526	23	income	income	NOUN
ftr-386	526	24	from	from	ADP
ftr-386	526	25	(	(	PUNCT
ftr-386	526	26	1	1	X
ftr-386	526	27	)	)	PUNCT
ftr-386	526	28	concepts	concept	NOUN
ftr-386	526	29	borrowed	borrow	VERB
ftr-386	526	30	from	from	ADP
ftr-386	526	31	other	other	ADJ
ftr-386	526	32	disciplines	discipline	NOUN
ftr-386	526	33	and	and	CCONJ
ftr-386	526	34	(	(	PUNCT
ftr-386	526	35	2	2	X
ftr-386	526	36	)	)	PUNCT
ftr-386	526	37	theories	theory	NOUN
ftr-386	526	38	advanced	advance	VERB
ftr-386	526	39	by	by	ADP
ftr-386	526	40	particular	particular	ADJ
ftr-386	526	41	commentators	commentator	NOUN
ftr-386	526	42	.	.	PUNCT
ftr-386	527	1	according	accord	VERB
ftr-386	527	2	to	to	ADP
ftr-386	527	3	the	the	DET
ftr-386	527	4	most	most	ADV
ftr-386	527	5	recent	recent	ADJ
ftr-386	527	6	supreme	supreme	ADJ
ftr-386	527	7	court85	court85	NOUN
ftr-386	527	8	pronouncement	pronouncement	NOUN
ftr-386	527	9	on	on	ADP
ftr-386	527	10	the	the	DET
ftr-386	527	11	subject	subject	NOUN
ftr-386	527	12	of	of	ADP
ftr-386	527	13	catch	catch	NOUN
ftr-386	527	14	-	-	PUNCT
ftr-386	527	15	all	all	DET
ftr-386	527	16	income	income	NOUN
ftr-386	527	17	(	(	PUNCT
ftr-386	527	18	and	and	CCONJ
ftr-386	527	19	,	,	PUNCT
ftr-386	527	20	hence	hence	ADV
ftr-386	527	21	,	,	PUNCT
ftr-386	527	22	the	the	DET
ftr-386	527	23	16th	16th	ADJ
ftr-386	527	24	amendment	amendment	NOUN
ftr-386	527	25	)	)	PUNCT
ftr-386	527	26	,	,	PUNCT
ftr-386	527	27	glenshaw	glenshaw	ADJ
ftr-386	527	28	glass	glass	NOUN
ftr-386	527	29	,	,	PUNCT
ftr-386	527	30	the	the	DET
ftr-386	527	31	core	core	ADJ
ftr-386	527	32	idea	idea	NOUN
ftr-386	527	33	of	of	ADP
ftr-386	527	34	income	income	NOUN
ftr-386	527	35	is	be	AUX
ftr-386	527	36	“	"	PUNCT
ftr-386	527	37	accession	accession	NOUN
ftr-386	527	38	to86	to86	PROPN
ftr-386	527	39	wealth	wealth	NOUN
ftr-386	527	40	.	.	PUNCT
ftr-386	527	41	”	"	PUNCT
ftr-386	528	1	glenshaw	glenshaw	ADJ
ftr-386	528	2	glass	glass	NOUN
ftr-386	528	3	itself	itself	PRON
ftr-386	528	4	involved	involve	VERB
ftr-386	528	5	punitive	punitive	ADJ
ftr-386	528	6	damages	damage	NOUN
ftr-386	528	7	received	receive	VERB
ftr-386	528	8	in	in	ADP
ftr-386	528	9	a87	a87	ADJ
ftr-386	528	10	commercial	commercial	ADJ
ftr-386	528	11	context	context	NOUN
ftr-386	528	12	.	.	PUNCT
ftr-386	529	1	against	against	ADP
ftr-386	529	2	this	this	DET
ftr-386	529	3	principle	principle	NOUN
ftr-386	529	4	,	,	PUNCT
ftr-386	529	5	the	the	DET
ftr-386	529	6	murphy	murphy	PROPN
ftr-386	529	7	panel	panel	NOUN
ftr-386	529	8	offered	offer	VERB
ftr-386	529	9	two	two	NUM
ftr-386	529	10	theories	theory	NOUN
ftr-386	529	11	for	for	ADP
ftr-386	529	12	exclusion	exclusion	NOUN
ftr-386	529	13	:	:	PUNCT
ftr-386	529	14	(	(	PUNCT
ftr-386	529	15	1	1	X
ftr-386	529	16	)	)	PUNCT
ftr-386	529	17	a	a	DET
ftr-386	529	18	“	"	PUNCT
ftr-386	529	19	no	no	DET
ftr-386	529	20	gain	gain	NOUN
ftr-386	529	21	”	"	PUNCT
ftr-386	529	22	theory	theory	NOUN
ftr-386	529	23	,	,	PUNCT
ftr-386	529	24	and	and	CCONJ
ftr-386	529	25	(	(	PUNCT
ftr-386	529	26	2	2	X
ftr-386	529	27	)	)	PUNCT
ftr-386	529	28	an	an	DET
ftr-386	529	29	“	"	PUNCT
ftr-386	529	30	in	in	ADP
ftr-386	529	31	lieu	lieu	NOUN
ftr-386	529	32	of	of	ADP
ftr-386	529	33	nonincome	nonincome	NOUN
ftr-386	529	34	”	"	PUNCT
ftr-386	529	35	theory	theory	NOUN
ftr-386	529	36	.	.	PUNCT
ftr-386	530	1	the	the	DET
ftr-386	530	2	discussion	discussion	NOUN
ftr-386	530	3	below	below	ADV
ftr-386	530	4	will	will	AUX
ftr-386	530	5	explain	explain	VERB
ftr-386	530	6	the	the	DET
ftr-386	530	7	bankruptcy	bankruptcy	NOUN
ftr-386	530	8	of	of	ADP
ftr-386	530	9	both	both	DET
ftr-386	530	10	theories	theory	NOUN
ftr-386	530	11	both	both	CCONJ
ftr-386	530	12	as	as	ADP
ftr-386	530	13	a	a	DET
ftr-386	530	14	matter	matter	NOUN
ftr-386	530	15	of	of	ADP
ftr-386	530	16	principle	principle	NOUN
ftr-386	530	17	and	and	CCONJ
ftr-386	530	18	as	as	SCONJ
ftr-386	530	19	applied	apply	VERB
ftr-386	530	20	to	to	ADP
ftr-386	530	21	personal	personal	ADJ
ftr-386	530	22	injury	injury	NOUN
ftr-386	530	23	damages	damage	NOUN
ftr-386	530	24	.	.	PUNCT
ftr-386	531	1	a.	a.	NOUN
ftr-386	531	2	the	the	DET
ftr-386	531	3	no	no	DET
ftr-386	531	4	-	-	PUNCT
ftr-386	531	5	gain	gain	NOUN
ftr-386	531	6	theory	theory	NOUN
ftr-386	531	7	the	the	DET
ftr-386	531	8	no	no	DET
ftr-386	531	9	-	-	PUNCT
ftr-386	531	10	gain	gain	NOUN
ftr-386	531	11	theory	theory	NOUN
ftr-386	531	12	as	as	SCONJ
ftr-386	531	13	applied	apply	VERB
ftr-386	531	14	in	in	ADP
ftr-386	531	15	murphy	murphy	PROPN
ftr-386	531	16	requires	require	VERB
ftr-386	531	17	that	that	SCONJ
ftr-386	531	18	the	the	DET
ftr-386	531	19	following	follow	VERB
ftr-386	531	20	propositions	proposition	NOUN
ftr-386	531	21	all	all	PRON
ftr-386	531	22	be	be	VERB
ftr-386	531	23	correct	correct	ADJ
ftr-386	531	24	:	:	PUNCT
ftr-386	531	25	(	(	PUNCT
ftr-386	531	26	1	1	X
ftr-386	531	27	)	)	PUNCT
ftr-386	531	28	the	the	DET
ftr-386	531	29	catch	catch	NOUN
ftr-386	531	30	-	-	PUNCT
ftr-386	531	31	all	all	DET
ftr-386	531	32	concept	concept	NOUN
ftr-386	531	33	of	of	ADP
ftr-386	531	34	gross	gross	ADJ
ftr-386	531	35	income	income	NOUN
ftr-386	531	36	is	be	AUX
ftr-386	531	37	net	net	ADJ
ftr-386	531	38	of	of	ADP
ftr-386	531	39	“	"	PUNCT
ftr-386	531	40	recovery	recovery	NOUN
ftr-386	531	41	of	of	ADP
ftr-386	531	42	capital	capital	NOUN
ftr-386	531	43	,	,	PUNCT
ftr-386	531	44	”	"	PUNCT
ftr-386	531	45	(	(	PUNCT
ftr-386	531	46	2	2	X
ftr-386	531	47	)	)	PUNCT
ftr-386	531	48	the	the	DET
ftr-386	531	49	term	term	NOUN
ftr-386	531	50	“	"	PUNCT
ftr-386	531	51	capital	capital	NOUN
ftr-386	531	52	”	"	PUNCT
ftr-386	531	53	extends	extend	VERB
ftr-386	531	54	meaningfully	meaningfully	ADV
ftr-386	531	55	beyond	beyond	ADP
ftr-386	531	56	the	the	DET
ftr-386	531	57	technical	technical	ADJ
ftr-386	531	58	concept	concept	NOUN
ftr-386	531	59	of	of	ADP
ftr-386	531	60	income	income	NOUN
ftr-386	531	61	tax	tax	NOUN
ftr-386	531	62	“	"	PUNCT
ftr-386	531	63	basis	basis	NOUN
ftr-386	531	64	,	,	PUNCT
ftr-386	531	65	”	"	PUNCT
ftr-386	531	66	and	and	CCONJ
ftr-386	531	67	(	(	PUNCT
ftr-386	531	68	3	3	X
ftr-386	531	69	)	)	PUNCT
ftr-386	531	70	the	the	DET
ftr-386	531	71	taxpayer	taxpayer	NOUN
ftr-386	531	72	has	have	VERB
ftr-386	531	73	basis	basis	NOUN
ftr-386	531	74	that	that	PRON
ftr-386	531	75	is	be	AUX
ftr-386	531	76	lost	lose	VERB
ftr-386	531	77	or	or	CCONJ
ftr-386	531	78	used	use	VERB
ftr-386	531	79	up	up	ADP
ftr-386	531	80	in	in	ADP
ftr-386	531	81	the	the	DET
ftr-386	531	82	transaction	transaction	NOUN
ftr-386	531	83	giving	give	VERB
ftr-386	531	84	rise	rise	NOUN
ftr-386	531	85	to	to	ADP
ftr-386	531	86	the	the	DET
ftr-386	531	87	damages	damage	NOUN
ftr-386	531	88	award	award	NOUN
ftr-386	531	89	.	.	PUNCT
ftr-386	532	1	all	all	PRON
ftr-386	532	2	of	of	ADP
ftr-386	532	3	these	these	DET
ftr-386	532	4	propositions	proposition	NOUN
ftr-386	532	5	are	be	AUX
ftr-386	532	6	false	false	ADJ
ftr-386	532	7	.	.	PUNCT
ftr-386	533	1	1	1	X
ftr-386	533	2	.	.	PUNCT
ftr-386	533	3	“	"	PUNCT
ftr-386	533	4	incomes	income	NOUN
ftr-386	533	5	”	"	PUNCT
ftr-386	533	6	under	under	ADP
ftr-386	533	7	the	the	DET
ftr-386	533	8	sixteenth	sixteenth	ADJ
ftr-386	533	9	amendment	amendment	NOUN
ftr-386	533	10	means	mean	VERB
ftr-386	533	11	“	"	PUNCT
ftr-386	533	12	gross	gross	ADJ
ftr-386	533	13	receipts	receipt	NOUN
ftr-386	533	14	”	"	PUNCT
ftr-386	533	15	it	it	PRON
ftr-386	533	16	is	be	AUX
ftr-386	533	17	clear	clear	ADJ
ftr-386	533	18	by	by	ADP
ftr-386	533	19	long	long	ADJ
ftr-386	533	20	usage	usage	NOUN
ftr-386	533	21	that	that	SCONJ
ftr-386	533	22	“	"	PUNCT
ftr-386	533	23	incomes	income	NOUN
ftr-386	533	24	”	"	PUNCT
ftr-386	533	25	under	under	ADP
ftr-386	533	26	the	the	DET
ftr-386	533	27	16th	16th	ADJ
ftr-386	533	28	amendment	amendment	NOUN
ftr-386	533	29	does	do	AUX
ftr-386	533	30	not	not	PART
ftr-386	533	31	mean	mean	VERB
ftr-386	533	32	“	"	PUNCT
ftr-386	533	33	net	net	ADJ
ftr-386	533	34	income	income	NOUN
ftr-386	533	35	,	,	PUNCT
ftr-386	533	36	”	"	PUNCT
ftr-386	533	37	in	in	ADP
ftr-386	533	38	the	the	DET
ftr-386	533	39	sense	sense	NOUN
ftr-386	533	40	of	of	ADP
ftr-386	533	41	being	be	AUX
ftr-386	533	42	net	net	ADJ
ftr-386	533	43	of	of	ADP
ftr-386	533	44	all	all	DET
ftr-386	533	45	costs	cost	NOUN
ftr-386	533	46	of	of	ADP
ftr-386	533	47	producing	produce	VERB
ftr-386	533	48	income	income	NOUN
ftr-386	533	49	.	.	PUNCT
ftr-386	534	1	at	at	ADP
ftr-386	534	2	the	the	DET
ftr-386	534	3	other	other	ADJ
ftr-386	534	4	extreme	extreme	NOUN
ftr-386	534	5	,	,	PUNCT
ftr-386	534	6	“	"	PUNCT
ftr-386	534	7	incomes	income	NOUN
ftr-386	534	8	”	"	PUNCT
ftr-386	534	9	could	could	AUX
ftr-386	534	10	mean	mean	VERB
ftr-386	534	11	“	"	PUNCT
ftr-386	534	12	gross	gross	ADJ
ftr-386	534	13	receipts	receipt	NOUN
ftr-386	534	14	,	,	PUNCT
ftr-386	534	15	”	"	PUNCT
ftr-386	534	16	with88	with88	NOUN
ftr-386	534	17	offsets	offset	NOUN
ftr-386	534	18	never	never	ADV
ftr-386	534	19	being	be	AUX
ftr-386	534	20	required	require	VERB
ftr-386	534	21	.	.	PUNCT
ftr-386	535	1	the	the	DET
ftr-386	535	2	common	common	ADJ
ftr-386	535	3	wisdom	wisdom	NOUN
ftr-386	535	4	is	be	AUX
ftr-386	535	5	that	that	SCONJ
ftr-386	535	6	“	"	PUNCT
ftr-386	535	7	incomes	income	NOUN
ftr-386	535	8	”	"	PUNCT
ftr-386	535	9	under	under	ADP
ftr-386	535	10	the	the	DET
ftr-386	535	11	16	16	NUM
ftr-386	535	12	amendment	amendment	NOUN
ftr-386	535	13	means	mean	VERB
ftr-386	535	14	“	"	PUNCT
ftr-386	535	15	gross	gross	ADJ
ftr-386	535	16	income	income	NOUN
ftr-386	535	17	,	,	PUNCT
ftr-386	535	18	”	"	PUNCT
ftr-386	535	19	and	and	CCONJ
ftr-386	535	20	that	that	PRON
ftr-386	535	21	gross	gross	ADJ
ftr-386	535	22	income	income	NOUN
ftr-386	535	23	usually	usually	ADV
ftr-386	535	24	means	mean	VERB
ftr-386	535	25	2007	2007	NUM
ftr-386	535	26	murphy	murphy	NOUN
ftr-386	535	27	and	and	CCONJ
ftr-386	535	28	the	the	DET
ftr-386	535	29	sixteenth	sixteenth	ADJ
ftr-386	535	30	amendment	amendment	NOUN
ftr-386	535	31	393	393	NUM
ftr-386	535	32	89	89	NUM
ftr-386	535	33	.	.	PUNCT
ftr-386	536	1	the	the	DET
ftr-386	536	2	paradigm	paradigm	NOUN
ftr-386	536	3	scenario	scenario	NOUN
ftr-386	536	4	is	be	AUX
ftr-386	536	5	the	the	DET
ftr-386	536	6	sale	sale	NOUN
ftr-386	536	7	of	of	ADP
ftr-386	536	8	shares	share	NOUN
ftr-386	536	9	of	of	ADP
ftr-386	536	10	stock	stock	NOUN
ftr-386	536	11	purchased	purchase	VERB
ftr-386	536	12	for	for	ADP
ftr-386	536	13	$	$	SYM
ftr-386	536	14	7,000	7,000	NUM
ftr-386	536	15	,	,	PUNCT
ftr-386	536	16	in	in	ADP
ftr-386	536	17	which	which	PRON
ftr-386	536	18	the	the	DET
ftr-386	536	19	sales	sale	NOUN
ftr-386	536	20	proceeds	proceed	NOUN
ftr-386	536	21	are	be	AUX
ftr-386	536	22	$	$	SYM
ftr-386	536	23	10,000	10,000	NUM
ftr-386	536	24	.	.	PUNCT
ftr-386	537	1	the	the	DET
ftr-386	537	2	issue	issue	NOUN
ftr-386	537	3	is	be	AUX
ftr-386	537	4	whether	whether	SCONJ
ftr-386	537	5	the	the	DET
ftr-386	537	6	constitution	constitution	NOUN
ftr-386	537	7	requires	require	VERB
ftr-386	537	8	a	a	DET
ftr-386	537	9	“	"	PUNCT
ftr-386	537	10	basis	basis	NOUN
ftr-386	537	11	offset	offset	NOUN
ftr-386	537	12	”	"	PUNCT
ftr-386	537	13	(	(	PUNCT
ftr-386	537	14	representing	represent	VERB
ftr-386	537	15	a	a	DET
ftr-386	537	16	“	"	PUNCT
ftr-386	537	17	recovery	recovery	NOUN
ftr-386	537	18	of	of	ADP
ftr-386	537	19	capital	capital	NOUN
ftr-386	537	20	”	"	PUNCT
ftr-386	537	21	)	)	PUNCT
ftr-386	537	22	of	of	ADP
ftr-386	537	23	$	$	SYM
ftr-386	537	24	7,000	7,000	NUM
ftr-386	537	25	against	against	ADP
ftr-386	537	26	the	the	DET
ftr-386	537	27	gross	gross	ADJ
ftr-386	537	28	proceeds	proceed	NOUN
ftr-386	537	29	of	of	ADP
ftr-386	537	30	$	$	SYM
ftr-386	537	31	10,000	10,000	NUM
ftr-386	537	32	.	.	PUNCT
ftr-386	538	1	90	90	NUM
ftr-386	538	2	.	.	PUNCT
ftr-386	539	1	see	see	VERB
ftr-386	539	2	irc	irc	PROPN
ftr-386	539	3	§	§	PROPN
ftr-386	539	4	§	§	PROPN
ftr-386	539	5	1011	1011	NUM
ftr-386	539	6	,	,	PUNCT
ftr-386	539	7	1012	1012	NUM
ftr-386	539	8	.	.	PUNCT
ftr-386	540	1	91	91	NUM
ftr-386	540	2	.	.	PUNCT
ftr-386	541	1	see	see	VERB
ftr-386	541	2	pacific	pacific	PROPN
ftr-386	541	3	insurance	insurance	PROPN
ftr-386	541	4	co.	co.	PROPN
ftr-386	541	5	v.	v.	ADP
ftr-386	541	6	soule	soule	PROPN
ftr-386	541	7	,	,	PUNCT
ftr-386	541	8	74	74	NUM
ftr-386	541	9	u.s	u.s	PROPN
ftr-386	541	10	.	.	PROPN
ftr-386	541	11	433	433	NUM
ftr-386	541	12	(	(	PUNCT
ftr-386	541	13	1869	1869	NUM
ftr-386	541	14	)	)	PUNCT
ftr-386	541	15	;	;	PUNCT
ftr-386	541	16	veazie	veazie	PROPN
ftr-386	541	17	bank	bank	PROPN
ftr-386	541	18	v.	v.	PROPN
ftr-386	541	19	fenno	fenno	VERB
ftr-386	541	20	,	,	PUNCT
ftr-386	541	21	75	75	NUM
ftr-386	541	22	u.s	u.s	PROPN
ftr-386	541	23	.	.	PROPN
ftr-386	541	24	533	533	NUM
ftr-386	541	25	(	(	PUNCT
ftr-386	541	26	1969	1969	NUM
ftr-386	541	27	)	)	PUNCT
ftr-386	541	28	;	;	PUNCT
ftr-386	541	29	nicol	nicol	PROPN
ftr-386	541	30	v.	v.	ADP
ftr-386	541	31	ames	ames	PROPN
ftr-386	541	32	,	,	PUNCT
ftr-386	541	33	173	173	NUM
ftr-386	541	34	u.s	u.s	PROPN
ftr-386	541	35	.	.	PROPN
ftr-386	541	36	509	509	NUM
ftr-386	541	37	(	(	PUNCT
ftr-386	541	38	1898	1898	NUM
ftr-386	541	39	)	)	PUNCT
ftr-386	541	40	;	;	PUNCT
ftr-386	541	41	spreckels	spreckel	NOUN
ftr-386	541	42	sugar	sugar	PROPN
ftr-386	541	43	refining	refining	PROPN
ftr-386	541	44	co.	co.	PROPN
ftr-386	541	45	v.	v.	ADP
ftr-386	541	46	mcclain	mcclain	PROPN
ftr-386	541	47	,	,	PUNCT
ftr-386	541	48	192	192	NUM
ftr-386	541	49	u.s	u.s	PROPN
ftr-386	541	50	.	.	PROPN
ftr-386	541	51	397	397	NUM
ftr-386	541	52	(	(	PUNCT
ftr-386	541	53	1904	1904	NUM
ftr-386	541	54	)	)	PUNCT
ftr-386	541	55	;	;	PUNCT
ftr-386	541	56	flint	flint	NOUN
ftr-386	541	57	v.	v.	ADP
ftr-386	541	58	stone	stone	PROPN
ftr-386	541	59	tracy	tracy	PROPN
ftr-386	541	60	co.	co.	PROPN
ftr-386	541	61	,	,	PUNCT
ftr-386	541	62	220	220	NUM
ftr-386	541	63	u.s	u.s	PROPN
ftr-386	541	64	.	.	PROPN
ftr-386	541	65	107	107	NUM
ftr-386	541	66	(	(	PUNCT
ftr-386	541	67	1911	1911	NUM
ftr-386	541	68	)	)	PUNCT
ftr-386	541	69	.	.	PUNCT
ftr-386	542	1	92	92	NUM
ftr-386	542	2	.	.	PUNCT
ftr-386	543	1	in	in	ADP
ftr-386	543	2	gould	gould	PROPN
ftr-386	543	3	v.	v.	PROPN
ftr-386	543	4	gould	gould	PROPN
ftr-386	543	5	,	,	PUNCT
ftr-386	543	6	note	note	VERB
ftr-386	543	7	27	27	NUM
ftr-386	543	8	,	,	PUNCT
ftr-386	543	9	the	the	DET
ftr-386	543	10	court	court	NOUN
ftr-386	543	11	appeared	appear	VERB
ftr-386	543	12	to	to	PART
ftr-386	543	13	frame	frame	VERB
ftr-386	543	14	the	the	DET
ftr-386	543	15	issue	issue	NOUN
ftr-386	543	16	as	as	ADP
ftr-386	543	17	whether	whether	SCONJ
ftr-386	543	18	the	the	DET
ftr-386	543	19	alimony	alimony	NOUN
ftr-386	543	20	payment	payment	NOUN
ftr-386	543	21	was	be	AUX
ftr-386	543	22	taxable	taxable	ADJ
ftr-386	543	23	to	to	ADP
ftr-386	543	24	the	the	DET
ftr-386	543	25	payor	payor	NOUN
ftr-386	543	26	or	or	CCONJ
ftr-386	543	27	the	the	DET
ftr-386	543	28	payee	payee	NOUN
ftr-386	543	29	.	.	PUNCT
ftr-386	544	1	but	but	CCONJ
ftr-386	544	2	since	since	SCONJ
ftr-386	544	3	the	the	DET
ftr-386	544	4	court	court	NOUN
ftr-386	544	5	lacked	lack	VERB
ftr-386	544	6	the	the	DET
ftr-386	544	7	power	power	NOUN
ftr-386	544	8	to	to	PART
ftr-386	544	9	create	create	VERB
ftr-386	544	10	a	a	DET
ftr-386	544	11	deduction	deduction	NOUN
ftr-386	544	12	for	for	ADP
ftr-386	544	13	the	the	DET
ftr-386	544	14	payor	payor	NOUN
ftr-386	544	15	,	,	PUNCT
ftr-386	544	16	the	the	DET
ftr-386	544	17	only	only	ADJ
ftr-386	544	18	available	available	ADJ
ftr-386	544	19	option	option	NOUN
ftr-386	544	20	was	be	AUX
ftr-386	544	21	to	to	PART
ftr-386	544	22	hold	hold	VERB
ftr-386	544	23	that	that	SCONJ
ftr-386	544	24	the	the	DET
ftr-386	544	25	receipt	receipt	NOUN
ftr-386	544	26	was	be	AUX
ftr-386	544	27	non	non	ADJ
ftr-386	544	28	-	-	ADJ
ftr-386	544	29	income	income	NOUN
ftr-386	544	30	to	to	ADP
ftr-386	544	31	the	the	DET
ftr-386	544	32	wife	wife	NOUN
ftr-386	544	33	.	.	PUNCT
ftr-386	545	1	gross	gross	ADJ
ftr-386	545	2	receipts	receipt	NOUN
ftr-386	545	3	,	,	PUNCT
ftr-386	545	4	but	but	CCONJ
ftr-386	545	5	in	in	ADP
ftr-386	545	6	the	the	DET
ftr-386	545	7	case	case	NOUN
ftr-386	545	8	of	of	ADP
ftr-386	545	9	a	a	DET
ftr-386	545	10	disposition	disposition	NOUN
ftr-386	545	11	of	of	ADP
ftr-386	545	12	an	an	DET
ftr-386	545	13	asset	asset	NOUN
ftr-386	545	14	it	it	PRON
ftr-386	545	15	means	mean	VERB
ftr-386	545	16	“	"	PUNCT
ftr-386	545	17	gross	gross	ADJ
ftr-386	545	18	receipts	receipt	NOUN
ftr-386	545	19	less	less	ADJ
ftr-386	545	20	recovery	recovery	NOUN
ftr-386	545	21	of	of	ADP
ftr-386	545	22	capital	capital	NOUN
ftr-386	545	23	.	.	PUNCT
ftr-386	545	24	”	"	PUNCT
ftr-386	546	1	the	the	DET
ftr-386	546	2	concept	concept	NOUN
ftr-386	546	3	of	of	ADP
ftr-386	546	4	“	"	PUNCT
ftr-386	546	5	capital	capital	NOUN
ftr-386	546	6	”	"	PUNCT
ftr-386	546	7	certainly	certainly	ADV
ftr-386	546	8	includes89	includes89	VERB
ftr-386	546	9	“	"	PUNCT
ftr-386	546	10	basis	basis	NOUN
ftr-386	546	11	,	,	PUNCT
ftr-386	546	12	”	"	PUNCT
ftr-386	546	13	which	which	PRON
ftr-386	546	14	in	in	ADP
ftr-386	546	15	its	its	PRON
ftr-386	546	16	most	most	ADV
ftr-386	546	17	elemental	elemental	ADJ
ftr-386	546	18	meaning	meaning	NOUN
ftr-386	546	19	denotes	denote	VERB
ftr-386	546	20	the	the	DET
ftr-386	546	21	cost	cost	NOUN
ftr-386	546	22	of	of	ADP
ftr-386	546	23	an	an	DET
ftr-386	546	24	asset	asset	NOUN
ftr-386	546	25	.	.	PUNCT
ftr-386	547	1	i90	i90	NOUN
ftr-386	547	2	argue	argue	VERB
ftr-386	547	3	here	here	ADV
ftr-386	547	4	,	,	PUNCT
ftr-386	547	5	perhaps	perhaps	ADV
ftr-386	547	6	controversially	controversially	ADV
ftr-386	547	7	,	,	PUNCT
ftr-386	547	8	that	that	SCONJ
ftr-386	547	9	the	the	DET
ftr-386	547	10	term	term	NOUN
ftr-386	547	11	“	"	PUNCT
ftr-386	547	12	incomes	income	NOUN
ftr-386	547	13	”	"	PUNCT
ftr-386	547	14	refers	refer	VERB
ftr-386	547	15	only	only	ADV
ftr-386	547	16	to	to	ADP
ftr-386	547	17	gross	gross	ADJ
ftr-386	547	18	receipts	receipt	NOUN
ftr-386	547	19	,	,	PUNCT
ftr-386	547	20	so	so	SCONJ
ftr-386	547	21	that	that	SCONJ
ftr-386	547	22	subtractions	subtraction	NOUN
ftr-386	547	23	are	be	AUX
ftr-386	547	24	never	never	ADV
ftr-386	547	25	constitutionally	constitutionally	ADV
ftr-386	547	26	required	require	VERB
ftr-386	547	27	by	by	ADP
ftr-386	547	28	the	the	DET
ftr-386	547	29	16th	16th	ADJ
ftr-386	547	30	amendment	amendment	NOUN
ftr-386	547	31	.	.	PUNCT
ftr-386	548	1	there	there	PRON
ftr-386	548	2	is	be	VERB
ftr-386	548	3	very	very	ADV
ftr-386	548	4	little	little	ADJ
ftr-386	548	5	law	law	NOUN
ftr-386	548	6	or	or	CCONJ
ftr-386	548	7	discussion	discussion	NOUN
ftr-386	548	8	of	of	ADP
ftr-386	548	9	this	this	DET
ftr-386	548	10	issue	issue	NOUN
ftr-386	548	11	because	because	SCONJ
ftr-386	548	12	of	of	ADP
ftr-386	548	13	the	the	DET
ftr-386	548	14	fact	fact	NOUN
ftr-386	548	15	that	that	SCONJ
ftr-386	548	16	a	a	DET
ftr-386	548	17	tax	tax	NOUN
ftr-386	548	18	on	on	ADP
ftr-386	548	19	gross	gross	ADJ
ftr-386	548	20	receipts	receipt	NOUN
ftr-386	548	21	would	would	AUX
ftr-386	548	22	be	be	AUX
ftr-386	548	23	valid	valid	ADJ
ftr-386	548	24	as	as	ADP
ftr-386	548	25	an	an	DET
ftr-386	548	26	indirect	indirect	ADJ
ftr-386	548	27	tax	tax	NOUN
ftr-386	548	28	,	,	PUNCT
ftr-386	548	29	independently	independently	ADV
ftr-386	548	30	of	of	ADP
ftr-386	548	31	the	the	DET
ftr-386	548	32	16th	16th	ADJ
ftr-386	548	33	amendment	amendment	NOUN
ftr-386	548	34	.	.	PUNCT
ftr-386	549	1	the	the	DET
ftr-386	549	2	issue	issue	NOUN
ftr-386	549	3	only	only	ADV
ftr-386	549	4	matters	matter	VERB
ftr-386	549	5	in	in	ADP
ftr-386	549	6	a	a	DET
ftr-386	549	7	case	case	NOUN
ftr-386	549	8	,	,	PUNCT
ftr-386	549	9	like	like	ADP
ftr-386	549	10	murphy	murphy	PROPN
ftr-386	549	11	,	,	PUNCT
ftr-386	549	12	where91	where91	VERB
ftr-386	549	13	the	the	DET
ftr-386	549	14	item	item	NOUN
ftr-386	549	15	is	be	AUX
ftr-386	549	16	taxed	tax	VERB
ftr-386	549	17	(	(	PUNCT
ftr-386	549	18	if	if	SCONJ
ftr-386	549	19	at	at	ADV
ftr-386	549	20	all	all	ADV
ftr-386	549	21	)	)	PUNCT
ftr-386	549	22	only	only	ADV
ftr-386	549	23	under	under	ADP
ftr-386	549	24	the	the	DET
ftr-386	549	25	catch	catch	NOUN
ftr-386	549	26	-	-	PUNCT
ftr-386	549	27	all	all	DET
ftr-386	549	28	clause	clause	NOUN
ftr-386	549	29	as	as	SCONJ
ftr-386	549	30	considered	consider	VERB
ftr-386	549	31	together	together	ADV
ftr-386	549	32	with	with	ADP
ftr-386	549	33	the	the	DET
ftr-386	549	34	16th	16th	ADJ
ftr-386	549	35	amendment	amendment	NOUN
ftr-386	549	36	,	,	PUNCT
ftr-386	549	37	and	and	CCONJ
ftr-386	549	38	there	there	ADV
ftr-386	549	39	the	the	DET
ftr-386	549	40	dispute	dispute	NOUN
ftr-386	549	41	may	may	AUX
ftr-386	549	42	be	be	AUX
ftr-386	549	43	resolved	resolve	VERB
ftr-386	549	44	on	on	ADP
ftr-386	549	45	some	some	DET
ftr-386	549	46	other	other	ADJ
ftr-386	549	47	ground	ground	NOUN
ftr-386	549	48	.	.	PUNCT
ftr-386	550	1	(	(	PUNCT
ftr-386	550	2	a	a	X
ftr-386	550	3	)	)	PUNCT
ftr-386	550	4	limitations	limitation	NOUN
ftr-386	550	5	on	on	ADP
ftr-386	550	6	judicial	judicial	ADJ
ftr-386	550	7	power	power	NOUN
ftr-386	550	8	the	the	DET
ftr-386	550	9	deep	deep	ADJ
ftr-386	550	10	norm	norm	NOUN
ftr-386	550	11	of	of	ADP
ftr-386	550	12	separation	separation	NOUN
ftr-386	550	13	of	of	ADP
ftr-386	550	14	powers	power	NOUN
ftr-386	550	15	argues	argue	VERB
ftr-386	550	16	against	against	ADP
ftr-386	550	17	allowing	allow	VERB
ftr-386	550	18	the	the	DET
ftr-386	550	19	courts	court	NOUN
ftr-386	550	20	to	to	PART
ftr-386	550	21	decide	decide	VERB
ftr-386	550	22	what	what	PRON
ftr-386	550	23	costs	cost	NOUN
ftr-386	550	24	must	must	AUX
ftr-386	550	25	be	be	AUX
ftr-386	550	26	subtracted	subtract	VERB
ftr-386	550	27	in	in	ADP
ftr-386	550	28	arriving	arrive	VERB
ftr-386	550	29	at	at	ADP
ftr-386	550	30	“	"	PUNCT
ftr-386	550	31	incomes	income	NOUN
ftr-386	550	32	”	"	PUNCT
ftr-386	550	33	under	under	ADP
ftr-386	550	34	the	the	DET
ftr-386	550	35	16th	16th	ADJ
ftr-386	550	36	amendment	amendment	NOUN
ftr-386	550	37	.	.	PUNCT
ftr-386	551	1	since	since	SCONJ
ftr-386	551	2	it	it	PRON
ftr-386	551	3	is	be	AUX
ftr-386	551	4	settled	settle	VERB
ftr-386	551	5	that	that	SCONJ
ftr-386	551	6	such	such	ADJ
ftr-386	551	7	term	term	NOUN
ftr-386	551	8	does	do	AUX
ftr-386	551	9	not	not	PART
ftr-386	551	10	mean	mean	VERB
ftr-386	551	11	“	"	PUNCT
ftr-386	551	12	net	net	ADJ
ftr-386	551	13	income	income	NOUN
ftr-386	551	14	,	,	PUNCT
ftr-386	551	15	”	"	PUNCT
ftr-386	551	16	the	the	DET
ftr-386	551	17	courts	court	NOUN
ftr-386	551	18	are	be	AUX
ftr-386	551	19	left	leave	VERB
ftr-386	551	20	with	with	ADP
ftr-386	551	21	the	the	DET
ftr-386	551	22	options	option	NOUN
ftr-386	551	23	of	of	ADP
ftr-386	551	24	(	(	PUNCT
ftr-386	551	25	a	a	X
ftr-386	551	26	)	)	PUNCT
ftr-386	551	27	requiring	require	VERB
ftr-386	551	28	the	the	DET
ftr-386	551	29	subtraction	subtraction	NOUN
ftr-386	551	30	of	of	ADP
ftr-386	551	31	no	no	DET
ftr-386	551	32	costs	cost	NOUN
ftr-386	551	33	or	or	CCONJ
ftr-386	551	34	(	(	PUNCT
ftr-386	551	35	b	b	NOUN
ftr-386	551	36	)	)	PUNCT
ftr-386	551	37	requiring	require	VERB
ftr-386	551	38	the	the	DET
ftr-386	551	39	subtraction	subtraction	NOUN
ftr-386	551	40	of	of	ADP
ftr-386	551	41	some	some	DET
ftr-386	551	42	costs	cost	NOUN
ftr-386	551	43	.	.	PUNCT
ftr-386	552	1	but	but	CCONJ
ftr-386	552	2	costs	cost	NOUN
ftr-386	552	3	are	be	AUX
ftr-386	552	4	costs	cost	NOUN
ftr-386	552	5	,	,	PUNCT
ftr-386	552	6	and	and	CCONJ
ftr-386	552	7	saying	say	VERB
ftr-386	552	8	that	that	SCONJ
ftr-386	552	9	the	the	DET
ftr-386	552	10	subtraction	subtraction	NOUN
ftr-386	552	11	of	of	ADP
ftr-386	552	12	some	some	DET
ftr-386	552	13	costs	cost	NOUN
ftr-386	552	14	(	(	PUNCT
ftr-386	552	15	but	but	CCONJ
ftr-386	552	16	not	not	PART
ftr-386	552	17	others	other	NOUN
ftr-386	552	18	)	)	PUNCT
ftr-386	552	19	is	be	AUX
ftr-386	552	20	necessary	necessary	ADJ
ftr-386	552	21	to	to	PART
ftr-386	552	22	arrive	arrive	VERB
ftr-386	552	23	at	at	ADP
ftr-386	552	24	“	"	PUNCT
ftr-386	552	25	gross	gross	ADJ
ftr-386	552	26	income	income	NOUN
ftr-386	552	27	”	"	PUNCT
ftr-386	552	28	amounts	amount	VERB
ftr-386	552	29	to	to	ADP
ftr-386	552	30	the	the	DET
ftr-386	552	31	waving	waving	NOUN
ftr-386	552	32	of	of	ADP
ftr-386	552	33	a	a	DET
ftr-386	552	34	magic	magic	ADJ
ftr-386	552	35	wand	wand	NOUN
ftr-386	552	36	to	to	PART
ftr-386	552	37	create	create	VERB
ftr-386	552	38	new	new	ADJ
ftr-386	552	39	terminology	terminology	NOUN
ftr-386	552	40	based	base	VERB
ftr-386	552	41	on	on	ADP
ftr-386	552	42	thin	thin	ADJ
ftr-386	552	43	air	air	NOUN
ftr-386	552	44	rather	rather	ADV
ftr-386	552	45	than	than	ADP
ftr-386	552	46	substance	substance	NOUN
ftr-386	552	47	.	.	PUNCT
ftr-386	553	1	the	the	DET
ftr-386	553	2	constitutional	constitutional	ADJ
ftr-386	553	3	text	text	NOUN
ftr-386	553	4	offers	offer	VERB
ftr-386	553	5	no	no	DET
ftr-386	553	6	basis	basis	NOUN
ftr-386	553	7	for	for	ADP
ftr-386	553	8	distinguishing	distinguish	VERB
ftr-386	553	9	some	some	DET
ftr-386	553	10	costs	cost	NOUN
ftr-386	553	11	of	of	ADP
ftr-386	553	12	producing	produce	VERB
ftr-386	553	13	income	income	NOUN
ftr-386	553	14	from	from	ADP
ftr-386	553	15	others	other	NOUN
ftr-386	553	16	.	.	PUNCT
ftr-386	554	1	it	it	PRON
ftr-386	554	2	is	be	AUX
ftr-386	554	3	best	well	ADV
ftr-386	554	4	left	leave	VERB
ftr-386	554	5	up	up	ADP
ftr-386	554	6	to	to	ADP
ftr-386	554	7	congress	congress	PROPN
ftr-386	554	8	to	to	PART
ftr-386	554	9	decide	decide	VERB
ftr-386	554	10	what	what	PRON
ftr-386	554	11	costs	cost	NOUN
ftr-386	554	12	of	of	ADP
ftr-386	554	13	producing	produce	VERB
ftr-386	554	14	income	income	NOUN
ftr-386	554	15	should	should	AUX
ftr-386	554	16	be	be	AUX
ftr-386	554	17	subtracted	subtract	VERB
ftr-386	554	18	as	as	ADP
ftr-386	554	19	a	a	DET
ftr-386	554	20	matter	matter	NOUN
ftr-386	554	21	of	of	ADP
ftr-386	554	22	policy	policy	NOUN
ftr-386	554	23	.	.	PUNCT
ftr-386	555	1	if	if	SCONJ
ftr-386	555	2	certain	certain	ADJ
ftr-386	555	3	subtractions	subtraction	NOUN
ftr-386	555	4	were	be	AUX
ftr-386	555	5	considered	consider	VERB
ftr-386	555	6	mandatory	mandatory	ADJ
ftr-386	555	7	in	in	ADP
ftr-386	555	8	arriving	arrive	VERB
ftr-386	555	9	at	at	ADP
ftr-386	555	10	“	"	PUNCT
ftr-386	555	11	incomes	income	NOUN
ftr-386	555	12	,	,	PUNCT
ftr-386	555	13	”	"	PUNCT
ftr-386	555	14	then	then	ADV
ftr-386	555	15	courts	court	NOUN
ftr-386	555	16	,	,	PUNCT
ftr-386	555	17	which	which	PRON
ftr-386	555	18	lack	lack	VERB
ftr-386	555	19	the	the	DET
ftr-386	555	20	power	power	NOUN
ftr-386	555	21	to	to	PART
ftr-386	555	22	require	require	VERB
ftr-386	555	23	subtractions	subtraction	NOUN
ftr-386	555	24	,	,	PUNCT
ftr-386	555	25	are	be	AUX
ftr-386	555	26	placed	place	VERB
ftr-386	555	27	in	in	ADP
ftr-386	555	28	the	the	DET
ftr-386	555	29	quandary	quandary	NOUN
ftr-386	555	30	of	of	ADP
ftr-386	555	31	either	either	CCONJ
ftr-386	555	32	having	have	VERB
ftr-386	555	33	to	to	PART
ftr-386	555	34	usurp92	usurp92	VERB
ftr-386	555	35	congressional	congressional	ADJ
ftr-386	555	36	power	power	NOUN
ftr-386	555	37	(	(	PUNCT
ftr-386	555	38	by	by	ADP
ftr-386	555	39	creating	create	VERB
ftr-386	555	40	subtractions	subtraction	NOUN
ftr-386	555	41	)	)	PUNCT
ftr-386	555	42	or	or	CCONJ
ftr-386	555	43	else	else	ADV
ftr-386	555	44	holding	hold	VERB
ftr-386	555	45	unconstitutional	unconstitutional	ADJ
ftr-386	555	46	a	a	DET
ftr-386	555	47	tax	tax	NOUN
ftr-386	555	48	seemingly	seemingly	ADV
ftr-386	555	49	within	within	ADP
ftr-386	555	50	the	the	DET
ftr-386	555	51	letter	letter	NOUN
ftr-386	555	52	and	and	CCONJ
ftr-386	555	53	spirit	spirit	NOUN
ftr-386	555	54	of	of	ADP
ftr-386	555	55	the	the	DET
ftr-386	555	56	16th	16th	ADJ
ftr-386	555	57	amendment	amendment	NOUN
ftr-386	555	58	that	that	PRON
ftr-386	555	59	does	do	AUX
ftr-386	555	60	not	not	PART
ftr-386	555	61	provide	provide	VERB
ftr-386	555	62	for	for	ADP
ftr-386	555	63	the	the	DET
ftr-386	555	64	“	"	PUNCT
ftr-386	555	65	required	require	VERB
ftr-386	555	66	”	"	PUNCT
ftr-386	555	67	subtractions	subtraction	NOUN
ftr-386	555	68	.	.	PUNCT
ftr-386	556	1	394	394	NUM
ftr-386	556	2	florida	florida	PROPN
ftr-386	556	3	tax	tax	NOUN
ftr-386	556	4	review	review	NOUN
ftr-386	556	5	[	[	X
ftr-386	556	6	vol.8:4	vol.8:4	VERB
ftr-386	556	7	93	93	NUM
ftr-386	556	8	.	.	PUNCT
ftr-386	557	1	see	see	VERB
ftr-386	557	2	brushaber	brushaber	NOUN
ftr-386	557	3	v.	v.	ADP
ftr-386	557	4	union	union	PROPN
ftr-386	557	5	pacific	pacific	PROPN
ftr-386	557	6	railroad	railroad	PROPN
ftr-386	557	7	co.	co.	PROPN
ftr-386	557	8	,	,	PUNCT
ftr-386	557	9	240	240	NUM
ftr-386	557	10	u.s	u.s	PROPN
ftr-386	557	11	.	.	PROPN
ftr-386	557	12	1	1	NUM
ftr-386	557	13	,	,	PUNCT
ftr-386	557	14	13	13	NUM
ftr-386	557	15	-	-	SYM
ftr-386	557	16	19	19	NUM
ftr-386	557	17	(	(	PUNCT
ftr-386	557	18	1916	1916	NUM
ftr-386	557	19	)	)	PUNCT
ftr-386	557	20	(	(	PUNCT
ftr-386	557	21	stating	state	VERB
ftr-386	557	22	that	that	SCONJ
ftr-386	557	23	the	the	DET
ftr-386	557	24	16th	16th	ADJ
ftr-386	557	25	amendment	amendment	NOUN
ftr-386	557	26	did	do	AUX
ftr-386	557	27	not	not	PART
ftr-386	557	28	redefine	redefine	VERB
ftr-386	557	29	“	"	PUNCT
ftr-386	557	30	direct	direct	ADJ
ftr-386	557	31	tax	tax	NOUN
ftr-386	557	32	”	"	PUNCT
ftr-386	557	33	but	but	CCONJ
ftr-386	557	34	only	only	ADV
ftr-386	557	35	removed	remove	VERB
ftr-386	557	36	the	the	DET
ftr-386	557	37	apportionment	apportionment	ADJ
ftr-386	557	38	requirement	requirement	NOUN
ftr-386	557	39	with	with	ADP
ftr-386	557	40	respect	respect	NOUN
ftr-386	557	41	to	to	ADP
ftr-386	557	42	taxes	taxis	NOUN
ftr-386	557	43	on	on	ADP
ftr-386	557	44	income	income	NOUN
ftr-386	557	45	.	.	PUNCT
ftr-386	557	46	)	)	PUNCT
ftr-386	558	1	brushaber	brushaber	NOUN
ftr-386	558	2	made	make	VERB
ftr-386	558	3	no	no	DET
ftr-386	558	4	reference	reference	NOUN
ftr-386	558	5	to	to	ADP
ftr-386	558	6	the	the	DET
ftr-386	558	7	netting	net	VERB
ftr-386	558	8	issue	issue	NOUN
ftr-386	558	9	in	in	ADP
ftr-386	558	10	upholding	uphold	VERB
ftr-386	558	11	the	the	DET
ftr-386	558	12	denial	denial	NOUN
ftr-386	558	13	of	of	ADP
ftr-386	558	14	interest	interest	NOUN
ftr-386	558	15	deductions	deduction	NOUN
ftr-386	558	16	to	to	ADP
ftr-386	558	17	certain	certain	ADJ
ftr-386	558	18	taxpayers	taxpayer	NOUN
ftr-386	558	19	.	.	PUNCT
ftr-386	559	1	94	94	X
ftr-386	559	2	.	.	PUNCT
ftr-386	560	1	see	see	VERB
ftr-386	560	2	note	note	NOUN
ftr-386	560	3	12	12	NUM
ftr-386	560	4	.	.	PUNCT
ftr-386	561	1	95	95	NUM
ftr-386	561	2	.	.	PUNCT
ftr-386	562	1	see	see	VERB
ftr-386	562	2	157	157	NUM
ftr-386	562	3	u.s	u.s	PROPN
ftr-386	562	4	.	.	PROPN
ftr-386	562	5	at	at	ADP
ftr-386	562	6	579	579	NUM
ftr-386	562	7	.	.	PUNCT
ftr-386	563	1	96	96	NUM
ftr-386	563	2	.	.	PUNCT
ftr-386	564	1	see	see	VERB
ftr-386	564	2	brushaber	brushaber	NOUN
ftr-386	564	3	v.	v.	ADP
ftr-386	564	4	union	union	PROPN
ftr-386	564	5	pacific	pacific	PROPN
ftr-386	564	6	railroad	railroad	PROPN
ftr-386	564	7	co.	co.	PROPN
ftr-386	564	8	,	,	PUNCT
ftr-386	564	9	240	240	NUM
ftr-386	564	10	u.s	u.s	PROPN
ftr-386	564	11	.	.	PROPN
ftr-386	564	12	1	1	NUM
ftr-386	564	13	,	,	PUNCT
ftr-386	564	14	12	12	NUM
ftr-386	564	15	,	,	PUNCT
ftr-386	564	16	17	17	NUM
ftr-386	564	17	-	-	SYM
ftr-386	564	18	19	19	NUM
ftr-386	564	19	,	,	PUNCT
ftr-386	564	20	24	24	NUM
ftr-386	564	21	(	(	PUNCT
ftr-386	564	22	1916	1916	NUM
ftr-386	564	23	)	)	PUNCT
ftr-386	564	24	;	;	PUNCT
ftr-386	564	25	stanton	stanton	PROPN
ftr-386	564	26	v.	v.	PROPN
ftr-386	564	27	baltic	baltic	PROPN
ftr-386	564	28	mining	mining	PROPN
ftr-386	564	29	co.	co.	PROPN
ftr-386	564	30	,	,	PUNCT
ftr-386	564	31	240	240	NUM
ftr-386	564	32	u.s	u.s	PROPN
ftr-386	564	33	.	.	PROPN
ftr-386	564	34	103	103	NUM
ftr-386	564	35	,	,	PUNCT
ftr-386	564	36	112	112	NUM
ftr-386	564	37	-	-	SYM
ftr-386	564	38	14	14	NUM
ftr-386	564	39	(	(	PUNCT
ftr-386	564	40	1916	1916	NUM
ftr-386	564	41	)	)	PUNCT
ftr-386	564	42	.	.	PUNCT
ftr-386	565	1	(	(	PUNCT
ftr-386	565	2	b	b	X
ftr-386	565	3	)	)	PUNCT
ftr-386	565	4	the	the	DET
ftr-386	565	5	function	function	NOUN
ftr-386	565	6	of	of	ADP
ftr-386	565	7	the	the	DET
ftr-386	565	8	sixteenth	sixteenth	ADJ
ftr-386	565	9	amendment	amendment	NOUN
ftr-386	565	10	a	a	DET
ftr-386	565	11	structural	structural	ADJ
ftr-386	565	12	(	(	PUNCT
ftr-386	565	13	or	or	CCONJ
ftr-386	565	14	purposive	purposive	NOUN
ftr-386	565	15	)	)	PUNCT
ftr-386	565	16	interpretation	interpretation	NOUN
ftr-386	565	17	of	of	ADP
ftr-386	565	18	the	the	DET
ftr-386	565	19	16th	16th	ADJ
ftr-386	565	20	amendment	amendment	NOUN
ftr-386	565	21	supports	support	VERB
ftr-386	565	22	the	the	DET
ftr-386	565	23	view	view	NOUN
ftr-386	565	24	that	that	SCONJ
ftr-386	565	25	“	"	PUNCT
ftr-386	565	26	income	income	NOUN
ftr-386	565	27	”	"	PUNCT
ftr-386	565	28	effectively	effectively	ADV
ftr-386	565	29	means	mean	VERB
ftr-386	565	30	gross	gross	ADJ
ftr-386	565	31	receipts	receipt	NOUN
ftr-386	565	32	.	.	PUNCT
ftr-386	566	1	the	the	DET
ftr-386	566	2	16th	16th	ADJ
ftr-386	566	3	amendment	amendment	NOUN
ftr-386	566	4	was	be	AUX
ftr-386	566	5	designed	design	VERB
ftr-386	566	6	solely	solely	ADV
ftr-386	566	7	to	to	PART
ftr-386	566	8	overturn	overturn	VERB
ftr-386	566	9	the	the	DET
ftr-386	566	10	result	result	NOUN
ftr-386	566	11	of	of	ADP
ftr-386	566	12	the	the	DET
ftr-386	566	13	pre-16th-93	pre-16th-93	PROPN
ftr-386	566	14	amendment	amendment	PROPN
ftr-386	566	15	pollock	pollock	NOUN
ftr-386	566	16	case	case	NOUN
ftr-386	566	17	,	,	PUNCT
ftr-386	566	18	which	which	PRON
ftr-386	566	19	held	hold	VERB
ftr-386	566	20	that	that	SCONJ
ftr-386	566	21	a	a	DET
ftr-386	566	22	tax	tax	NOUN
ftr-386	566	23	on	on	ADP
ftr-386	566	24	gross	gross	ADJ
ftr-386	566	25	rents	rent	NOUN
ftr-386	566	26	was	be	AUX
ftr-386	566	27	invalid	invalid	ADJ
ftr-386	566	28	as94	as94	PROPN
ftr-386	566	29	an	an	DET
ftr-386	566	30	unapportioned	unapportioned	ADJ
ftr-386	566	31	direct	direct	ADJ
ftr-386	566	32	tax	tax	NOUN
ftr-386	566	33	.	.	PUNCT
ftr-386	567	1	pollock	pollock	NOUN
ftr-386	567	2	based	base	VERB
ftr-386	567	3	its	its	PRON
ftr-386	567	4	holding	holding	NOUN
ftr-386	567	5	on	on	ADP
ftr-386	567	6	the	the	DET
ftr-386	567	7	bare	bare	ADJ
ftr-386	567	8	proposition	proposition	NOUN
ftr-386	567	9	that	that	SCONJ
ftr-386	567	10	a	a	DET
ftr-386	567	11	tax	tax	NOUN
ftr-386	567	12	on	on	ADP
ftr-386	567	13	the	the	DET
ftr-386	567	14	issue	issue	NOUN
ftr-386	567	15	of	of	ADP
ftr-386	567	16	land	land	NOUN
ftr-386	567	17	(	(	PUNCT
ftr-386	567	18	gross	gross	ADJ
ftr-386	567	19	rents	rent	NOUN
ftr-386	567	20	)	)	PUNCT
ftr-386	567	21	is	be	AUX
ftr-386	567	22	essentially	essentially	ADV
ftr-386	567	23	a	a	DET
ftr-386	567	24	tax	tax	NOUN
ftr-386	567	25	on	on	ADP
ftr-386	567	26	the	the	DET
ftr-386	567	27	land	land	NOUN
ftr-386	567	28	itself	itself	PRON
ftr-386	567	29	(	(	PUNCT
ftr-386	567	30	taking	take	VERB
ftr-386	567	31	it	it	PRON
ftr-386	567	32	as	as	SCONJ
ftr-386	567	33	given	give	VERB
ftr-386	567	34	that	that	SCONJ
ftr-386	567	35	a	a	DET
ftr-386	567	36	tax	tax	NOUN
ftr-386	567	37	on	on	ADP
ftr-386	567	38	land	land	NOUN
ftr-386	567	39	is	be	AUX
ftr-386	567	40	a	a	DET
ftr-386	567	41	direct	direct	ADJ
ftr-386	567	42	tax	tax	NOUN
ftr-386	567	43	)	)	PUNCT
ftr-386	567	44	.	.	PUNCT
ftr-386	568	1	but	but	CCONJ
ftr-386	568	2	pollock	pollock	NOUN
ftr-386	568	3	also	also	ADV
ftr-386	568	4	acquiesced	acquiesce	VERB
ftr-386	568	5	in	in	ADP
ftr-386	568	6	the	the	DET
ftr-386	568	7	proposition	proposition	NOUN
ftr-386	568	8	that	that	SCONJ
ftr-386	568	9	a	a	DET
ftr-386	568	10	tax	tax	NOUN
ftr-386	568	11	on	on	ADP
ftr-386	568	12	wages	wage	NOUN
ftr-386	568	13	or	or	CCONJ
ftr-386	568	14	gross	gross	ADJ
ftr-386	568	15	income	income	NOUN
ftr-386	568	16	from	from	ADP
ftr-386	568	17	professions	profession	NOUN
ftr-386	568	18	would	would	AUX
ftr-386	568	19	be	be	AUX
ftr-386	568	20	valid	valid	ADJ
ftr-386	568	21	as	as	ADP
ftr-386	568	22	an	an	DET
ftr-386	568	23	indirect	indirect	ADJ
ftr-386	568	24	tax	tax	NOUN
ftr-386	568	25	.	.	PUNCT
ftr-386	569	1	the	the	DET
ftr-386	569	2	16th	16th	ADJ
ftr-386	569	3	amendment	amendment	NOUN
ftr-386	569	4	removed	remove	VERB
ftr-386	569	5	the	the	DET
ftr-386	569	6	apportionment95	apportionment95	NOUN
ftr-386	569	7	requirement	requirement	NOUN
ftr-386	569	8	with	with	ADP
ftr-386	569	9	respect	respect	NOUN
ftr-386	569	10	to	to	ADP
ftr-386	569	11	taxes	taxis	NOUN
ftr-386	569	12	on	on	ADP
ftr-386	569	13	the	the	DET
ftr-386	569	14	gross	gross	ADJ
ftr-386	569	15	yield	yield	NOUN
ftr-386	569	16	from	from	ADP
ftr-386	569	17	property	property	NOUN
ftr-386	569	18	.	.	PUNCT
ftr-386	570	1	that	that	SCONJ
ftr-386	570	2	the	the	DET
ftr-386	570	3	income	income	NOUN
ftr-386	570	4	tax	tax	NOUN
ftr-386	570	5	act	act	NOUN
ftr-386	570	6	that	that	PRON
ftr-386	570	7	was	be	AUX
ftr-386	570	8	invalidated	invalidate	VERB
ftr-386	570	9	by	by	ADP
ftr-386	570	10	pollock	pollock	NOUN
ftr-386	570	11	provided	provide	VERB
ftr-386	570	12	for	for	ADP
ftr-386	570	13	deductions	deduction	NOUN
ftr-386	570	14	and	and	CCONJ
ftr-386	570	15	offsets	offset	NOUN
ftr-386	570	16	to	to	PART
ftr-386	570	17	arrive	arrive	VERB
ftr-386	570	18	at	at	ADP
ftr-386	570	19	net	net	ADJ
ftr-386	570	20	income	income	NOUN
ftr-386	570	21	was	be	AUX
ftr-386	570	22	irrelevant	irrelevant	ADJ
ftr-386	570	23	to	to	PART
ftr-386	570	24	pollock	pollock	VERB
ftr-386	570	25	.	.	PUNCT
ftr-386	571	1	it	it	PRON
ftr-386	571	2	follows	follow	VERB
ftr-386	571	3	,	,	PUNCT
ftr-386	571	4	then	then	ADV
ftr-386	571	5	,	,	PUNCT
ftr-386	571	6	that	that	SCONJ
ftr-386	571	7	the	the	DET
ftr-386	571	8	16th	16th	ADJ
ftr-386	571	9	amendment	amendment	NOUN
ftr-386	571	10	can	can	AUX
ftr-386	571	11	have	have	VERB
ftr-386	571	12	nothing	nothing	PRON
ftr-386	571	13	to	to	PART
ftr-386	571	14	do	do	VERB
ftr-386	571	15	with	with	ADP
ftr-386	571	16	recovery	recovery	NOUN
ftr-386	571	17	of	of	ADP
ftr-386	571	18	capital	capital	NOUN
ftr-386	571	19	,	,	PUNCT
ftr-386	571	20	however	however	ADV
ftr-386	571	21	conceived	conceive	VERB
ftr-386	571	22	.	.	PUNCT
ftr-386	572	1	the	the	DET
ftr-386	572	2	more	more	ADV
ftr-386	572	3	sweeping	sweeping	ADJ
ftr-386	572	4	proposition	proposition	NOUN
ftr-386	572	5	that	that	SCONJ
ftr-386	572	6	the	the	DET
ftr-386	572	7	constitution	constitution	NOUN
ftr-386	572	8	,	,	PUNCT
ftr-386	572	9	by	by	ADP
ftr-386	572	10	way	way	NOUN
ftr-386	572	11	of	of	ADP
ftr-386	572	12	the	the	DET
ftr-386	572	13	16th	16th	ADJ
ftr-386	572	14	amendment	amendment	NOUN
ftr-386	572	15	,	,	PUNCT
ftr-386	572	16	commands	command	VERB
ftr-386	572	17	capital	capital	NOUN
ftr-386	572	18	(	(	PUNCT
ftr-386	572	19	basis	basis	NOUN
ftr-386	572	20	)	)	PUNCT
ftr-386	572	21	recovery	recovery	NOUN
ftr-386	572	22	is	be	AUX
ftr-386	572	23	an	an	DET
ftr-386	572	24	argument	argument	NOUN
ftr-386	572	25	that	that	SCONJ
ftr-386	572	26	the	the	DET
ftr-386	572	27	16th	16th	ADJ
ftr-386	572	28	amendment	amendment	NOUN
ftr-386	572	29	actually	actually	ADV
ftr-386	572	30	added	add	VERB
ftr-386	572	31	a	a	DET
ftr-386	572	32	restriction	restriction	NOUN
ftr-386	572	33	on	on	ADP
ftr-386	572	34	the	the	DET
ftr-386	572	35	federal	federal	ADJ
ftr-386	572	36	taxing	tax	VERB
ftr-386	572	37	power	power	NOUN
ftr-386	572	38	that	that	PRON
ftr-386	572	39	did	do	AUX
ftr-386	572	40	not	not	PART
ftr-386	572	41	exist	exist	VERB
ftr-386	572	42	prior	prior	ADV
ftr-386	572	43	to	to	ADP
ftr-386	572	44	1913	1913	NUM
ftr-386	572	45	.	.	PUNCT
ftr-386	573	1	prior	prior	ADV
ftr-386	573	2	to	to	ADP
ftr-386	573	3	the	the	DET
ftr-386	573	4	16th	16th	ADJ
ftr-386	573	5	amendment	amendment	NOUN
ftr-386	573	6	,	,	PUNCT
ftr-386	573	7	the	the	DET
ftr-386	573	8	federal	federal	ADJ
ftr-386	573	9	government	government	NOUN
ftr-386	573	10	had	have	VERB
ftr-386	573	11	the	the	DET
ftr-386	573	12	power	power	NOUN
ftr-386	573	13	to	to	PART
ftr-386	573	14	lay	lay	VERB
ftr-386	573	15	and	and	CCONJ
ftr-386	573	16	collect	collect	VERB
ftr-386	573	17	taxes	taxis	NOUN
ftr-386	573	18	on	on	ADP
ftr-386	573	19	anything	anything	PRON
ftr-386	573	20	or	or	CCONJ
ftr-386	573	21	anyone	anyone	PRON
ftr-386	573	22	,	,	PUNCT
ftr-386	573	23	the	the	DET
ftr-386	573	24	only	only	ADJ
ftr-386	573	25	meaningful	meaningful	ADJ
ftr-386	573	26	restriction	restriction	NOUN
ftr-386	573	27	being	be	AUX
ftr-386	573	28	that	that	SCONJ
ftr-386	573	29	direct	direct	ADJ
ftr-386	573	30	taxes	taxis	NOUN
ftr-386	573	31	had	have	VERB
ftr-386	573	32	to	to	PART
ftr-386	573	33	satisfy	satisfy	VERB
ftr-386	573	34	the	the	DET
ftr-386	573	35	apportionment	apportionment	ADJ
ftr-386	573	36	requirement	requirement	NOUN
ftr-386	573	37	.	.	PUNCT
ftr-386	574	1	the	the	DET
ftr-386	574	2	distinction	distinction	NOUN
ftr-386	574	3	between	between	ADP
ftr-386	574	4	direct	direct	ADJ
ftr-386	574	5	and	and	CCONJ
ftr-386	574	6	indirect	indirect	ADJ
ftr-386	574	7	taxes	taxis	NOUN
ftr-386	574	8	had	have	VERB
ftr-386	574	9	nothing	nothing	PRON
ftr-386	574	10	to	to	PART
ftr-386	574	11	do	do	VERB
ftr-386	574	12	with	with	ADP
ftr-386	574	13	subtractions	subtraction	NOUN
ftr-386	574	14	from	from	ADP
ftr-386	574	15	gross	gross	ADJ
ftr-386	574	16	receipts	receipt	NOUN
ftr-386	574	17	.	.	PUNCT
ftr-386	575	1	in	in	ADP
ftr-386	575	2	fact	fact	NOUN
ftr-386	575	3	,	,	PUNCT
ftr-386	575	4	a	a	DET
ftr-386	575	5	tax	tax	NOUN
ftr-386	575	6	on	on	ADP
ftr-386	575	7	gross	gross	ADJ
ftr-386	575	8	receipts	receipt	NOUN
ftr-386	575	9	from	from	ADP
ftr-386	575	10	asset	asset	NOUN
ftr-386	575	11	sales	sale	NOUN
ftr-386	575	12	is	be	AUX
ftr-386	575	13	a	a	DET
ftr-386	575	14	common	common	ADJ
ftr-386	575	15	form	form	NOUN
ftr-386	575	16	of	of	ADP
ftr-386	575	17	excise	excise	NOUN
ftr-386	575	18	(	(	PUNCT
ftr-386	575	19	indirect	indirect	ADJ
ftr-386	575	20	)	)	PUNCT
ftr-386	575	21	tax	tax	NOUN
ftr-386	575	22	.	.	PUNCT
ftr-386	576	1	there	there	PRON
ftr-386	576	2	is	be	VERB
ftr-386	576	3	nothing	nothing	PRON
ftr-386	576	4	in	in	ADP
ftr-386	576	5	the	the	DET
ftr-386	576	6	history	history	NOUN
ftr-386	576	7	of	of	ADP
ftr-386	576	8	the	the	DET
ftr-386	576	9	16th	16th	ADJ
ftr-386	576	10	amendment	amendment	NOUN
ftr-386	576	11	that	that	PRON
ftr-386	576	12	suggests	suggest	VERB
ftr-386	576	13	a	a	DET
ftr-386	576	14	trade	trade	NOUN
ftr-386	576	15	-	-	PUNCT
ftr-386	576	16	off	off	NOUN
ftr-386	576	17	or	or	CCONJ
ftr-386	576	18	compromise	compromise	NOUN
ftr-386	576	19	in	in	ADP
ftr-386	576	20	which	which	PRON
ftr-386	576	21	the	the	DET
ftr-386	576	22	apportionment	apportionment	ADJ
ftr-386	576	23	requirement	requirement	NOUN
ftr-386	576	24	was	be	AUX
ftr-386	576	25	removed	remove	VERB
ftr-386	576	26	for	for	ADP
ftr-386	576	27	a	a	DET
ftr-386	576	28	certain	certain	ADJ
ftr-386	576	29	kind	kind	NOUN
ftr-386	576	30	of	of	ADP
ftr-386	576	31	(	(	PUNCT
ftr-386	576	32	what	what	PRON
ftr-386	576	33	was	be	AUX
ftr-386	576	34	then	then	ADV
ftr-386	576	35	taken	take	VERB
ftr-386	576	36	to	to	PART
ftr-386	576	37	be	be	AUX
ftr-386	576	38	a	a	DET
ftr-386	576	39	)	)	PUNCT
ftr-386	576	40	direct	direct	ADJ
ftr-386	576	41	tax	tax	NOUN
ftr-386	576	42	(	(	PUNCT
ftr-386	576	43	an	an	DET
ftr-386	576	44	income	income	NOUN
ftr-386	576	45	tax	tax	NOUN
ftr-386	576	46	)	)	PUNCT
ftr-386	576	47	in	in	ADP
ftr-386	576	48	return	return	NOUN
ftr-386	576	49	for	for	ADP
ftr-386	576	50	a	a	DET
ftr-386	576	51	concession	concession	NOUN
ftr-386	576	52	in	in	ADP
ftr-386	576	53	the	the	DET
ftr-386	576	54	form	form	NOUN
ftr-386	576	55	of	of	ADP
ftr-386	576	56	the	the	DET
ftr-386	576	57	imposition	imposition	NOUN
ftr-386	576	58	of	of	ADP
ftr-386	576	59	a	a	DET
ftr-386	576	60	new	new	ADJ
ftr-386	576	61	“	"	PUNCT
ftr-386	576	62	subtraction	subtraction	NOUN
ftr-386	576	63	”	"	PUNCT
ftr-386	576	64	limitation	limitation	NOUN
ftr-386	576	65	on	on	ADP
ftr-386	576	66	what	what	PRON
ftr-386	576	67	could	could	AUX
ftr-386	576	68	be	be	AUX
ftr-386	576	69	taxed	tax	VERB
ftr-386	576	70	without	without	ADP
ftr-386	576	71	apportionment	apportionment	NOUN
ftr-386	576	72	(	(	PUNCT
ftr-386	576	73	as	as	ADP
ftr-386	576	74	an	an	DET
ftr-386	576	75	indirect	indirect	ADJ
ftr-386	576	76	tax	tax	NOUN
ftr-386	576	77	)	)	PUNCT
ftr-386	576	78	.	.	PUNCT
ftr-386	577	1	the	the	DET
ftr-386	577	2	supreme	supreme	PROPN
ftr-386	577	3	court	court	PROPN
ftr-386	577	4	has	have	AUX
ftr-386	577	5	explicitly	explicitly	ADV
ftr-386	577	6	stated	state	VERB
ftr-386	577	7	that	that	SCONJ
ftr-386	577	8	constitutional	constitutional	ADJ
ftr-386	577	9	provisions	provision	NOUN
ftr-386	577	10	relating	relate	VERB
ftr-386	577	11	to	to	ADP
ftr-386	577	12	the	the	DET
ftr-386	577	13	taxing	tax	VERB
ftr-386	577	14	power	power	NOUN
ftr-386	577	15	will	will	AUX
ftr-386	577	16	not	not	PART
ftr-386	577	17	be	be	AUX
ftr-386	577	18	treated	treat	VERB
ftr-386	577	19	as	as	ADP
ftr-386	577	20	conflicting	conflict	VERB
ftr-386	577	21	with	with	ADP
ftr-386	577	22	each	each	DET
ftr-386	577	23	other	other	ADJ
ftr-386	577	24	,	,	PUNCT
ftr-386	577	25	and	and	CCONJ
ftr-386	577	26	that	that	SCONJ
ftr-386	577	27	the	the	DET
ftr-386	577	28	16th	16th	ADJ
ftr-386	577	29	amendment	amendment	NOUN
ftr-386	577	30	is	be	AUX
ftr-386	577	31	not	not	PART
ftr-386	577	32	to	to	PART
ftr-386	577	33	be	be	AUX
ftr-386	577	34	viewed	view	VERB
ftr-386	577	35	as	as	ADP
ftr-386	577	36	a	a	DET
ftr-386	577	37	limitation	limitation	NOUN
ftr-386	577	38	on	on	ADP
ftr-386	577	39	the	the	DET
ftr-386	577	40	general	general	ADJ
ftr-386	577	41	taxing	tax	VERB
ftr-386	577	42	power.96	power.96	PROPN
ftr-386	577	43	2007	2007	NUM
ftr-386	577	44	murphy	murphy	PROPN
ftr-386	577	45	and	and	CCONJ
ftr-386	577	46	the	the	DET
ftr-386	577	47	sixteenth	sixteenth	ADJ
ftr-386	577	48	amendment	amendment	NOUN
ftr-386	577	49	395	395	NUM
ftr-386	577	50	97	97	NUM
ftr-386	577	51	.	.	PUNCT
ftr-386	578	1	see	see	VERB
ftr-386	578	2	comm’r	comm’r	NOUN
ftr-386	578	3	v.	v.	ADP
ftr-386	578	4	sullivan	sullivan	PROPN
ftr-386	578	5	,	,	PUNCT
ftr-386	578	6	356	356	NUM
ftr-386	578	7	u.s	u.s	PROPN
ftr-386	578	8	.	.	PROPN
ftr-386	578	9	27	27	NUM
ftr-386	578	10	,	,	PUNCT
ftr-386	578	11	28	28	NUM
ftr-386	578	12	(	(	PUNCT
ftr-386	578	13	1958	1958	NUM
ftr-386	578	14	)	)	PUNCT
ftr-386	578	15	(	(	PUNCT
ftr-386	578	16	also	also	ADV
ftr-386	578	17	stating	state	VERB
ftr-386	578	18	,	,	PUNCT
ftr-386	578	19	at	at	ADP
ftr-386	578	20	29	29	NUM
ftr-386	578	21	,	,	PUNCT
ftr-386	578	22	that	that	SCONJ
ftr-386	578	23	congress	congress	PROPN
ftr-386	578	24	could	could	AUX
ftr-386	578	25	disallow	disallow	VERB
ftr-386	578	26	all	all	DET
ftr-386	578	27	deductions	deduction	NOUN
ftr-386	578	28	of	of	ADP
ftr-386	578	29	a	a	DET
ftr-386	578	30	business	business	NOUN
ftr-386	578	31	)	)	PUNCT
ftr-386	578	32	;	;	PUNCT
ftr-386	578	33	burnet	burnet	PROPN
ftr-386	578	34	v.	v.	PROPN
ftr-386	578	35	thompson	thompson	PROPN
ftr-386	578	36	oil	oil	PROPN
ftr-386	578	37	&	&	CCONJ
ftr-386	578	38	gas	gas	PROPN
ftr-386	578	39	co.	co.	PROPN
ftr-386	578	40	,	,	PUNCT
ftr-386	578	41	283	283	NUM
ftr-386	578	42	u.s	u.s	PROPN
ftr-386	578	43	.	.	PROPN
ftr-386	578	44	301	301	NUM
ftr-386	578	45	(	(	PUNCT
ftr-386	578	46	1931	1931	NUM
ftr-386	578	47	)	)	PUNCT
ftr-386	578	48	;	;	PUNCT
ftr-386	578	49	stanton	stanton	PROPN
ftr-386	578	50	v.	v.	PROPN
ftr-386	578	51	baltic	baltic	PROPN
ftr-386	578	52	mining	mining	PROPN
ftr-386	578	53	co.	co.	PROPN
ftr-386	578	54	,	,	PUNCT
ftr-386	578	55	240	240	NUM
ftr-386	578	56	u.s	u.s	PROPN
ftr-386	578	57	.	.	PROPN
ftr-386	578	58	103	103	NUM
ftr-386	578	59	,	,	PUNCT
ftr-386	578	60	112	112	NUM
ftr-386	578	61	-	-	SYM
ftr-386	578	62	14	14	NUM
ftr-386	578	63	(	(	PUNCT
ftr-386	578	64	1916	1916	NUM
ftr-386	578	65	)	)	PUNCT
ftr-386	578	66	.	.	PUNCT
ftr-386	579	1	98	98	X
ftr-386	579	2	.	.	PUNCT
ftr-386	580	1	see	see	VERB
ftr-386	580	2	irc	irc	PROPN
ftr-386	580	3	§	§	PROPN
ftr-386	580	4	§	§	PROPN
ftr-386	580	5	165	165	NUM
ftr-386	580	6	,	,	PUNCT
ftr-386	580	7	167	167	NUM
ftr-386	580	8	,	,	PUNCT
ftr-386	580	9	168	168	NUM
ftr-386	580	10	,	,	PUNCT
ftr-386	580	11	179	179	NUM
ftr-386	580	12	,	,	PUNCT
ftr-386	580	13	and	and	CCONJ
ftr-386	580	14	612	612	NUM
ftr-386	580	15	.	.	PUNCT
ftr-386	581	1	99	99	NUM
ftr-386	581	2	.	.	PUNCT
ftr-386	582	1	see	see	VERB
ftr-386	582	2	doyle	doyle	PROPN
ftr-386	582	3	v.	v.	PROPN
ftr-386	582	4	mitchell	mitchell	PROPN
ftr-386	582	5	bros	bros	PROPN
ftr-386	582	6	.	.	PROPN
ftr-386	582	7	co.	co.	PROPN
ftr-386	582	8	,	,	PUNCT
ftr-386	582	9	247	247	NUM
ftr-386	582	10	u.s	u.s	AUX
ftr-386	582	11	.	.	PROPN
ftr-386	582	12	179	179	NUM
ftr-386	582	13	,	,	PUNCT
ftr-386	582	14	188	188	NUM
ftr-386	582	15	(	(	PUNCT
ftr-386	582	16	1918	1918	NUM
ftr-386	582	17	)	)	PUNCT
ftr-386	582	18	(	(	PUNCT
ftr-386	582	19	“	"	PUNCT
ftr-386	582	20	it	it	PRON
ftr-386	582	21	may	may	AUX
ftr-386	582	22	be	be	AUX
ftr-386	582	23	observed	observe	VERB
ftr-386	582	24	that	that	SCONJ
ftr-386	582	25	it	it	PRON
ftr-386	582	26	is	be	AUX
ftr-386	582	27	a	a	DET
ftr-386	582	28	mere	mere	ADJ
ftr-386	582	29	question	question	NOUN
ftr-386	582	30	of	of	ADP
ftr-386	582	31	methods	method	NOUN
ftr-386	582	32	,	,	PUNCT
ftr-386	582	33	not	not	PART
ftr-386	582	34	affecting	affect	VERB
ftr-386	582	35	the	the	DET
ftr-386	582	36	result	result	NOUN
ftr-386	582	37	,	,	PUNCT
ftr-386	582	38	whether	whether	SCONJ
ftr-386	582	39	the	the	DET
ftr-386	582	40	amount	amount	NOUN
ftr-386	582	41	necessary	necessary	ADJ
ftr-386	582	42	to	to	PART
ftr-386	582	43	be	be	AUX
ftr-386	582	44	withdrawn	withdraw	VERB
ftr-386	582	45	in	in	ADP
ftr-386	582	46	order	order	NOUN
ftr-386	582	47	to	to	PART
ftr-386	582	48	preserve	preserve	VERB
ftr-386	582	49	capital	capital	NOUN
ftr-386	582	50	intact	intact	ADJ
ftr-386	582	51	should	should	AUX
ftr-386	582	52	be	be	AUX
ftr-386	582	53	deducted	deduct	VERB
ftr-386	582	54	from	from	ADP
ftr-386	582	55	gross	gross	ADJ
ftr-386	582	56	receipts	receipt	NOUN
ftr-386	582	57	in	in	ADP
ftr-386	582	58	the	the	DET
ftr-386	582	59	process	process	NOUN
ftr-386	582	60	of	of	ADP
ftr-386	582	61	ascertaining	ascertain	VERB
ftr-386	582	62	gross	gross	ADJ
ftr-386	582	63	income	income	NOUN
ftr-386	582	64	,	,	PUNCT
ftr-386	582	65	or	or	CCONJ
ftr-386	582	66	should	should	AUX
ftr-386	582	67	be	be	AUX
ftr-386	582	68	deducted	deduct	VERB
ftr-386	582	69	from	from	ADP
ftr-386	582	70	gross	gross	ADJ
ftr-386	582	71	income	income	NOUN
ftr-386	582	72	in	in	ADP
ftr-386	582	73	the	the	DET
ftr-386	582	74	form	form	NOUN
ftr-386	582	75	of	of	ADP
ftr-386	582	76	a	a	DET
ftr-386	582	77	depreciation	depreciation	NOUN
ftr-386	582	78	account	account	NOUN
ftr-386	582	79	in	in	ADP
ftr-386	582	80	the	the	DET
ftr-386	582	81	process	process	NOUN
ftr-386	582	82	of	of	ADP
ftr-386	582	83	determining	determine	VERB
ftr-386	582	84	net	net	ADJ
ftr-386	582	85	income	income	NOUN
ftr-386	582	86	.	.	PUNCT
ftr-386	582	87	”	"	PUNCT
ftr-386	582	88	)	)	PUNCT
ftr-386	582	89	.	.	PUNCT
ftr-386	583	1	100	100	NUM
ftr-386	583	2	.	.	PUNCT
ftr-386	584	1	congress	congress	PROPN
ftr-386	584	2	can	can	AUX
ftr-386	584	3	also	also	ADV
ftr-386	584	4	manipulate	manipulate	VERB
ftr-386	584	5	basis	basis	NOUN
ftr-386	584	6	recovery	recovery	NOUN
ftr-386	584	7	rules	rule	NOUN
ftr-386	584	8	by	by	ADP
ftr-386	584	9	deciding	decide	VERB
ftr-386	584	10	what	what	PRON
ftr-386	584	11	costs	cost	NOUN
ftr-386	584	12	to	to	PART
ftr-386	584	13	match	match	VERB
ftr-386	584	14	against	against	ADP
ftr-386	584	15	what	what	DET
ftr-386	584	16	income	income	NOUN
ftr-386	584	17	.	.	PUNCT
ftr-386	585	1	initially	initially	ADV
ftr-386	585	2	,	,	PUNCT
ftr-386	585	3	any	any	DET
ftr-386	585	4	alleged	alleged	ADJ
ftr-386	585	5	basis	basis	NOUN
ftr-386	585	6	-	-	PUNCT
ftr-386	585	7	recovery	recovery	NOUN
ftr-386	585	8	mandate	mandate	NOUN
ftr-386	585	9	only	only	ADV
ftr-386	585	10	extends	extend	VERB
ftr-386	585	11	to	to	ADP
ftr-386	585	12	the	the	DET
ftr-386	585	13	preclusion	preclusion	NOUN
ftr-386	585	14	of	of	ADP
ftr-386	585	15	double	double	ADJ
ftr-386	585	16	taxation	taxation	NOUN
ftr-386	585	17	of	of	ADP
ftr-386	585	18	the	the	DET
ftr-386	585	19	same	same	ADJ
ftr-386	585	20	dollars	dollar	NOUN
ftr-386	585	21	.	.	PUNCT
ftr-386	586	1	thus	thus	ADV
ftr-386	586	2	,	,	PUNCT
ftr-386	586	3	if	if	SCONJ
ftr-386	586	4	a	a	DET
ftr-386	586	5	taxpayer	taxpayer	NOUN
ftr-386	586	6	purchases	purchase	VERB
ftr-386	586	7	an	an	DET
ftr-386	586	8	asset	asset	NOUN
ftr-386	586	9	for	for	ADP
ftr-386	586	10	$	$	SYM
ftr-386	586	11	13,000	13,000	NUM
ftr-386	586	12	and	and	CCONJ
ftr-386	586	13	sells	sell	VERB
ftr-386	586	14	it	it	PRON
ftr-386	586	15	for	for	ADP
ftr-386	586	16	$	$	SYM
ftr-386	586	17	10,000	10,000	NUM
ftr-386	586	18	,	,	PUNCT
ftr-386	586	19	only	only	ADV
ftr-386	586	20	the	the	DET
ftr-386	586	21	first	first	ADJ
ftr-386	586	22	$	$	SYM
ftr-386	586	23	10,000	10,000	NUM
ftr-386	586	24	of	of	ADP
ftr-386	586	25	basis	basis	NOUN
ftr-386	586	26	offset	offset	NOUN
ftr-386	586	27	against	against	ADP
ftr-386	586	28	the	the	DET
ftr-386	586	29	sales	sale	NOUN
ftr-386	586	30	proceeds	proceed	NOUN
ftr-386	586	31	could	could	AUX
ftr-386	586	32	be	be	AUX
ftr-386	586	33	constitutionally	constitutionally	ADV
ftr-386	586	34	mandated	mandate	VERB
ftr-386	586	35	,	,	PUNCT
ftr-386	586	36	with	with	ADP
ftr-386	586	37	the	the	DET
ftr-386	586	38	$	$	SYM
ftr-386	586	39	3,000	3,000	NUM
ftr-386	586	40	loss	loss	NOUN
ftr-386	586	41	deduction	deduction	NOUN
ftr-386	586	42	being	be	AUX
ftr-386	586	43	subject	subject	ADJ
ftr-386	586	44	to	to	ADP
ftr-386	586	45	possible	possible	ADJ
ftr-386	586	46	disallowance	disallowance	NOUN
ftr-386	586	47	.	.	PUNCT
ftr-386	587	1	but	but	CCONJ
ftr-386	587	2	suppose	suppose	VERB
ftr-386	587	3	the	the	DET
ftr-386	587	4	asset	asset	NOUN
ftr-386	587	5	is	be	AUX
ftr-386	587	6	a	a	DET
ftr-386	587	7	machine	machine	NOUN
ftr-386	587	8	and	and	CCONJ
ftr-386	587	9	the	the	DET
ftr-386	587	10	$	$	SYM
ftr-386	587	11	13,000	13,000	NUM
ftr-386	587	12	cost	cost	NOUN
ftr-386	587	13	is	be	AUX
ftr-386	587	14	to	to	PART
ftr-386	587	15	be	be	AUX
ftr-386	587	16	taken	take	VERB
ftr-386	587	17	as	as	ADP
ftr-386	587	18	depreciation	depreciation	NOUN
ftr-386	587	19	deductions	deduction	NOUN
ftr-386	587	20	against	against	ADP
ftr-386	587	21	gross	gross	ADJ
ftr-386	587	22	manufacturing	manufacturing	NOUN
ftr-386	587	23	income	income	NOUN
ftr-386	587	24	.	.	PUNCT
ftr-386	588	1	in	in	ADP
ftr-386	588	2	that	that	DET
ftr-386	588	3	case	case	NOUN
ftr-386	588	4	,	,	PUNCT
ftr-386	588	5	there	there	PRON
ftr-386	588	6	would	would	AUX
ftr-386	588	7	be	be	AUX
ftr-386	588	8	no	no	DET
ftr-386	588	9	claim	claim	NOUN
ftr-386	588	10	that	that	SCONJ
ftr-386	588	11	depreciation	depreciation	NOUN
ftr-386	588	12	deductions	deduction	NOUN
ftr-386	588	13	of	of	ADP
ftr-386	588	14	$	$	SYM
ftr-386	588	15	13,000	13,000	NUM
ftr-386	588	16	would	would	AUX
ftr-386	588	17	be	be	AUX
ftr-386	588	18	constitutionally	constitutionally	ADV
ftr-386	588	19	mandated	mandate	VERB
ftr-386	588	20	up	up	ADP
ftr-386	588	21	to	to	ADP
ftr-386	588	22	the	the	DET
ftr-386	588	23	amount	amount	NOUN
ftr-386	588	24	of	of	ADP
ftr-386	588	25	such	such	ADJ
ftr-386	588	26	income	income	NOUN
ftr-386	588	27	.	.	PUNCT
ftr-386	589	1	alternatively	alternatively	ADV
ftr-386	589	2	,	,	PUNCT
ftr-386	589	3	congress	congress	PROPN
ftr-386	589	4	might	might	AUX
ftr-386	589	5	decide	decide	VERB
ftr-386	589	6	that	that	SCONJ
ftr-386	589	7	the	the	DET
ftr-386	589	8	$	$	SYM
ftr-386	589	9	13,000	13,000	NUM
ftr-386	589	10	cost	cost	NOUN
ftr-386	589	11	of	of	ADP
ftr-386	589	12	the	the	DET
ftr-386	589	13	machine	machine	NOUN
ftr-386	589	14	should	should	AUX
ftr-386	589	15	be	be	AUX
ftr-386	589	16	added	add	VERB
ftr-386	589	17	to	to	ADP
ftr-386	589	18	the	the	DET
ftr-386	589	19	basis	basis	NOUN
ftr-386	589	20	of	of	ADP
ftr-386	589	21	an	an	DET
ftr-386	589	22	asset	asset	NOUN
ftr-386	589	23	constructed	construct	VERB
ftr-386	589	24	by	by	ADP
ftr-386	589	25	the	the	DET
ftr-386	589	26	machine	machine	NOUN
ftr-386	589	27	,	,	PUNCT
ftr-386	589	28	see	see	VERB
ftr-386	589	29	irc	irc	ADV
ftr-386	589	30	§	§	PROPN
ftr-386	589	31	263a(a	263a(a	PROPN
ftr-386	589	32	)	)	PUNCT
ftr-386	589	33	,	,	PUNCT
ftr-386	589	34	if	if	SCONJ
ftr-386	589	35	congress	congress	PROPN
ftr-386	589	36	has	have	VERB
ftr-386	589	37	the	the	DET
ftr-386	589	38	power	power	NOUN
ftr-386	589	39	to	to	PART
ftr-386	589	40	tax	tax	VERB
ftr-386	589	41	gross	gross	ADJ
ftr-386	589	42	receipts	receipt	NOUN
ftr-386	589	43	in	in	ADP
ftr-386	589	44	any	any	DET
ftr-386	589	45	event	event	NOUN
ftr-386	589	46	under	under	ADP
ftr-386	589	47	its	its	PRON
ftr-386	589	48	power	power	NOUN
ftr-386	589	49	to	to	PART
ftr-386	589	50	lay	lay	VERB
ftr-386	589	51	indirect	indirect	ADJ
ftr-386	589	52	taxes	taxis	NOUN
ftr-386	589	53	without	without	ADP
ftr-386	589	54	apportionment	apportionment	NOUN
ftr-386	589	55	,	,	PUNCT
ftr-386	589	56	then	then	ADV
ftr-386	589	57	any	any	DET
ftr-386	589	58	subtraction	subtraction	NOUN
ftr-386	589	59	requirement	requirement	NOUN
ftr-386	589	60	under	under	ADP
ftr-386	589	61	the	the	DET
ftr-386	589	62	16th	16th	ADJ
ftr-386	589	63	amendment	amendment	NOUN
ftr-386	589	64	is	be	AUX
ftr-386	589	65	wholly	wholly	ADV
ftr-386	589	66	pointless	pointless	ADJ
ftr-386	589	67	.	.	PUNCT
ftr-386	590	1	in	in	ADP
ftr-386	590	2	the	the	DET
ftr-386	590	3	abstract	abstract	NOUN
ftr-386	590	4	,	,	PUNCT
ftr-386	590	5	it	it	PRON
ftr-386	590	6	is	be	AUX
ftr-386	590	7	conceivable	conceivable	ADJ
ftr-386	590	8	that	that	SCONJ
ftr-386	590	9	constitutional	constitutional	ADJ
ftr-386	590	10	or	or	CCONJ
ftr-386	590	11	statutory	statutory	ADJ
ftr-386	590	12	text	text	NOUN
ftr-386	590	13	might	might	AUX
ftr-386	590	14	explicitly	explicitly	ADV
ftr-386	590	15	state	state	VERB
ftr-386	590	16	a	a	DET
ftr-386	590	17	pointless	pointless	ADJ
ftr-386	590	18	rule	rule	NOUN
ftr-386	590	19	,	,	PUNCT
ftr-386	590	20	but	but	CCONJ
ftr-386	590	21	surely	surely	ADV
ftr-386	590	22	a	a	DET
ftr-386	590	23	pointless	pointless	ADJ
ftr-386	590	24	rule	rule	NOUN
ftr-386	590	25	should	should	AUX
ftr-386	590	26	not	not	PART
ftr-386	590	27	be	be	AUX
ftr-386	590	28	imported	import	VERB
ftr-386	590	29	into	into	ADP
ftr-386	590	30	such	such	DET
ftr-386	590	31	a	a	DET
ftr-386	590	32	text	text	NOUN
ftr-386	590	33	where	where	SCONJ
ftr-386	590	34	no	no	DET
ftr-386	590	35	such	such	ADJ
ftr-386	590	36	rule	rule	NOUN
ftr-386	590	37	is	be	AUX
ftr-386	590	38	clearly	clearly	ADV
ftr-386	590	39	stated	state	VERB
ftr-386	590	40	.	.	PUNCT
ftr-386	591	1	(	(	PUNCT
ftr-386	591	2	c	c	X
ftr-386	591	3	)	)	PUNCT
ftr-386	591	4	the	the	DET
ftr-386	591	5	incoherency	incoherency	NOUN
ftr-386	591	6	of	of	ADP
ftr-386	591	7	a	a	DET
ftr-386	591	8	netting	net	VERB
ftr-386	591	9	mandate	mandate	NOUN
ftr-386	591	10	the	the	DET
ftr-386	591	11	view	view	NOUN
ftr-386	591	12	that	that	SCONJ
ftr-386	591	13	“	"	PUNCT
ftr-386	591	14	incomes	income	NOUN
ftr-386	591	15	”	"	PUNCT
ftr-386	591	16	under	under	ADP
ftr-386	591	17	the	the	DET
ftr-386	591	18	16th	16th	ADJ
ftr-386	591	19	amendment	amendment	NOUN
ftr-386	591	20	is	be	AUX
ftr-386	591	21	net	net	ADJ
ftr-386	591	22	of	of	ADP
ftr-386	591	23	capital	capital	NOUN
ftr-386	591	24	recovery	recovery	NOUN
ftr-386	591	25	is	be	AUX
ftr-386	591	26	incoherent	incoherent	ADJ
ftr-386	591	27	and	and	CCONJ
ftr-386	591	28	unworkable	unworkable	ADJ
ftr-386	591	29	in	in	ADP
ftr-386	591	30	comparison	comparison	NOUN
ftr-386	591	31	to	to	ADP
ftr-386	591	32	the	the	DET
ftr-386	591	33	view	view	NOUN
ftr-386	591	34	that	that	SCONJ
ftr-386	591	35	subtractions	subtraction	NOUN
ftr-386	591	36	are	be	AUX
ftr-386	591	37	a	a	DET
ftr-386	591	38	matter	matter	NOUN
ftr-386	591	39	of	of	ADP
ftr-386	591	40	legislative	legislative	ADJ
ftr-386	591	41	discretion	discretion	NOUN
ftr-386	591	42	.	.	PUNCT
ftr-386	592	1	the	the	DET
ftr-386	592	2	income	income	NOUN
ftr-386	592	3	tax	tax	NOUN
ftr-386	592	4	has	have	AUX
ftr-386	592	5	long	long	ADV
ftr-386	592	6	separated	separate	VERB
ftr-386	592	7	,	,	PUNCT
ftr-386	592	8	for	for	ADP
ftr-386	592	9	the	the	DET
ftr-386	592	10	most	most	ADJ
ftr-386	592	11	part	part	NOUN
ftr-386	592	12	,	,	PUNCT
ftr-386	592	13	gross	gross	ADJ
ftr-386	592	14	income	income	NOUN
ftr-386	592	15	and	and	CCONJ
ftr-386	592	16	deduction	deduction	NOUN
ftr-386	592	17	(	(	PUNCT
ftr-386	592	18	subtraction	subtraction	NOUN
ftr-386	592	19	)	)	PUNCT
ftr-386	592	20	issues	issue	NOUN
ftr-386	592	21	,	,	PUNCT
ftr-386	592	22	and	and	CCONJ
ftr-386	592	23	“	"	PUNCT
ftr-386	592	24	deductions	deduction	NOUN
ftr-386	592	25	”	"	PUNCT
ftr-386	592	26	are	be	AUX
ftr-386	592	27	conceded	concede	VERB
ftr-386	592	28	to	to	PART
ftr-386	592	29	be	be	AUX
ftr-386	592	30	a	a	DET
ftr-386	592	31	matter	matter	NOUN
ftr-386	592	32	of	of	ADP
ftr-386	592	33	legislative	legislative	ADJ
ftr-386	592	34	grace	grace	NOUN
ftr-386	592	35	.	.	PUNCT
ftr-386	593	1	there	there	PRON
ftr-386	593	2	is	be	VERB
ftr-386	593	3	no97	no97	PROPN
ftr-386	593	4	principled	principled	ADJ
ftr-386	593	5	distinction	distinction	NOUN
ftr-386	593	6	between	between	ADP
ftr-386	593	7	“	"	PUNCT
ftr-386	593	8	deductions	deduction	NOUN
ftr-386	593	9	”	"	PUNCT
ftr-386	593	10	for	for	ADP
ftr-386	593	11	costs	cost	NOUN
ftr-386	593	12	of	of	ADP
ftr-386	593	13	producing	produce	VERB
ftr-386	593	14	income	income	NOUN
ftr-386	593	15	and	and	CCONJ
ftr-386	593	16	(	(	PUNCT
ftr-386	593	17	capital	capital	NOUN
ftr-386	593	18	recovery	recovery	NOUN
ftr-386	593	19	)	)	PUNCT
ftr-386	593	20	“	"	PUNCT
ftr-386	593	21	offsets	offset	NOUN
ftr-386	593	22	.	.	PUNCT
ftr-386	593	23	”	"	PUNCT
ftr-386	594	1	even	even	ADV
ftr-386	594	2	(	(	PUNCT
ftr-386	594	3	cost	cost	NOUN
ftr-386	594	4	)	)	PUNCT
ftr-386	594	5	basis	basis	NOUN
ftr-386	594	6	in	in	ADP
ftr-386	594	7	an	an	DET
ftr-386	594	8	asset	asset	NOUN
ftr-386	594	9	can	can	AUX
ftr-386	594	10	be	be	AUX
ftr-386	594	11	recovered	recover	VERB
ftr-386	594	12	either	either	ADV
ftr-386	594	13	by	by	ADP
ftr-386	594	14	way	way	NOUN
ftr-386	594	15	of	of	ADP
ftr-386	594	16	“	"	PUNCT
ftr-386	594	17	offset	offset	NOUN
ftr-386	594	18	”	"	PUNCT
ftr-386	594	19	against	against	ADP
ftr-386	594	20	the	the	DET
ftr-386	594	21	“	"	PUNCT
ftr-386	594	22	amount	amount	NOUN
ftr-386	594	23	realized	realize	VERB
ftr-386	594	24	”	"	PUNCT
ftr-386	594	25	(	(	PUNCT
ftr-386	594	26	gross	gross	ADJ
ftr-386	594	27	proceeds	proceed	NOUN
ftr-386	594	28	of	of	ADP
ftr-386	594	29	sale	sale	NOUN
ftr-386	594	30	or	or	CCONJ
ftr-386	594	31	other	other	ADJ
ftr-386	594	32	disposition	disposition	NOUN
ftr-386	594	33	)	)	PUNCT
ftr-386	594	34	or	or	CCONJ
ftr-386	594	35	by	by	ADP
ftr-386	594	36	way	way	NOUN
ftr-386	594	37	of	of	ADP
ftr-386	594	38	(	(	PUNCT
ftr-386	594	39	depreciation	depreciation	NOUN
ftr-386	594	40	or	or	CCONJ
ftr-386	594	41	loss	loss	NOUN
ftr-386	594	42	)	)	PUNCT
ftr-386	594	43	“	"	PUNCT
ftr-386	594	44	deduction	deduction	NOUN
ftr-386	594	45	.	.	PUNCT
ftr-386	594	46	”	"	PUNCT
ftr-386	595	1	it	it	PRON
ftr-386	595	2	is98	is98	PROPN
ftr-386	595	3	congress	congress	PROPN
ftr-386	595	4	that	that	PRON
ftr-386	595	5	decides	decide	VERB
ftr-386	595	6	when	when	SCONJ
ftr-386	595	7	basis	basis	NOUN
ftr-386	595	8	is	be	AUX
ftr-386	595	9	to	to	PART
ftr-386	595	10	be	be	AUX
ftr-386	595	11	recovered	recover	VERB
ftr-386	595	12	by	by	ADP
ftr-386	595	13	offset	offset	NOUN
ftr-386	595	14	and	and	CCONJ
ftr-386	595	15	when	when	SCONJ
ftr-386	595	16	it	it	PRON
ftr-386	595	17	is	be	AUX
ftr-386	595	18	recovered	recover	VERB
ftr-386	595	19	by	by	ADP
ftr-386	595	20	way	way	NOUN
ftr-386	595	21	of	of	ADP
ftr-386	595	22	deduction	deduction	NOUN
ftr-386	595	23	.	.	PUNCT
ftr-386	596	1	if	if	SCONJ
ftr-386	596	2	congress	congress	PROPN
ftr-386	596	3	can	can	AUX
ftr-386	596	4	require	require	VERB
ftr-386	596	5	that	that	DET
ftr-386	596	6	capital	capital	NOUN
ftr-386	596	7	recovery99	recovery99	NOUN
ftr-386	596	8	be	be	AUX
ftr-386	596	9	taken	take	VERB
ftr-386	596	10	as	as	ADP
ftr-386	596	11	a	a	DET
ftr-386	596	12	“	"	PUNCT
ftr-386	596	13	deduction	deduction	NOUN
ftr-386	596	14	,	,	PUNCT
ftr-386	596	15	”	"	PUNCT
ftr-386	596	16	and	and	CCONJ
ftr-386	596	17	if	if	SCONJ
ftr-386	596	18	congress	congress	PROPN
ftr-386	596	19	also	also	ADV
ftr-386	596	20	can	can	AUX
ftr-386	596	21	enact	enact	VERB
ftr-386	596	22	rules	rule	NOUN
ftr-386	596	23	that	that	PRON
ftr-386	596	24	permanently	permanently	ADV
ftr-386	596	25	disallow	disallow	VERB
ftr-386	596	26	such	such	ADJ
ftr-386	596	27	deductions	deduction	NOUN
ftr-386	596	28	,	,	PUNCT
ftr-386	596	29	then	then	ADV
ftr-386	596	30	capital	capital	NOUN
ftr-386	596	31	recovery	recovery	NOUN
ftr-386	596	32	can	can	AUX
ftr-386	596	33	not	not	PART
ftr-386	596	34	be	be	AUX
ftr-386	596	35	a	a	DET
ftr-386	596	36	constitutional	constitutional	ADJ
ftr-386	596	37	mandate.100	mandate.100	PROPN
ftr-386	596	38	396	396	NUM
ftr-386	596	39	florida	florida	PROPN
ftr-386	596	40	tax	tax	NOUN
ftr-386	596	41	review	review	NOUN
ftr-386	596	42	[	[	X
ftr-386	596	43	vol.8:4	vol.8:4	NOUN
ftr-386	597	1	and	and	CCONJ
ftr-386	597	2	that	that	PRON
ftr-386	597	3	would	would	AUX
ftr-386	597	4	defer	defer	VERB
ftr-386	597	5	capital	capital	NOUN
ftr-386	597	6	recovery	recovery	NOUN
ftr-386	597	7	beyond	beyond	ADP
ftr-386	597	8	the	the	DET
ftr-386	597	9	time	time	NOUN
ftr-386	597	10	the	the	DET
ftr-386	597	11	machine	machine	NOUN
ftr-386	597	12	is	be	AUX
ftr-386	597	13	exhausted	exhaust	VERB
ftr-386	597	14	or	or	CCONJ
ftr-386	597	15	disposed	dispose	VERB
ftr-386	597	16	of	of	ADP
ftr-386	597	17	.	.	PUNCT
ftr-386	598	1	101	101	NUM
ftr-386	598	2	.	.	PUNCT
ftr-386	599	1	see	see	VERB
ftr-386	599	2	irc	irc	ADV
ftr-386	599	3	§	§	PROPN
ftr-386	599	4	1016(a	1016(a	NUM
ftr-386	599	5	)	)	PUNCT
ftr-386	599	6	.	.	PUNCT
ftr-386	600	1	102	102	X
ftr-386	600	2	.	.	PUNCT
ftr-386	601	1	see	see	VERB
ftr-386	601	2	virginia	virginia	PROPN
ftr-386	601	3	hotel	hotel	PROPN
ftr-386	601	4	corp	corp	PROPN
ftr-386	601	5	.	.	PROPN
ftr-386	602	1	v.	v.	ADP
ftr-386	602	2	helvering	helvere	VERB
ftr-386	602	3	,	,	PUNCT
ftr-386	602	4	319	319	NUM
ftr-386	602	5	u.s	u.s	PROPN
ftr-386	602	6	.	.	PROPN
ftr-386	602	7	523	523	NUM
ftr-386	602	8	(	(	PUNCT
ftr-386	602	9	1943	1943	NUM
ftr-386	602	10	)	)	PUNCT
ftr-386	602	11	.	.	PUNCT
ftr-386	603	1	the	the	DET
ftr-386	603	2	court	court	NOUN
ftr-386	603	3	held	hold	VERB
ftr-386	603	4	that	that	DET
ftr-386	603	5	basis	basis	NOUN
ftr-386	603	6	was	be	AUX
ftr-386	603	7	to	to	PART
ftr-386	603	8	be	be	AUX
ftr-386	603	9	reduced	reduce	VERB
ftr-386	603	10	by	by	ADP
ftr-386	603	11	depreciation	depreciation	NOUN
ftr-386	603	12	claimed	claim	VERB
ftr-386	603	13	in	in	ADP
ftr-386	603	14	a	a	DET
ftr-386	603	15	year	year	NOUN
ftr-386	603	16	even	even	ADV
ftr-386	603	17	though	though	SCONJ
ftr-386	603	18	the	the	DET
ftr-386	603	19	depreciation	depreciation	NOUN
ftr-386	603	20	deduction	deduction	NOUN
ftr-386	603	21	failed	fail	VERB
ftr-386	603	22	to	to	PART
ftr-386	603	23	reduce	reduce	VERB
ftr-386	603	24	taxable	taxable	ADJ
ftr-386	603	25	income	income	NOUN
ftr-386	603	26	.	.	PUNCT
ftr-386	604	1	this	this	DET
ftr-386	604	2	result	result	NOUN
ftr-386	604	3	was	be	AUX
ftr-386	604	4	later	later	ADV
ftr-386	604	5	changed	change	VERB
ftr-386	604	6	by	by	ADP
ftr-386	604	7	congress	congress	PROPN
ftr-386	604	8	.	.	PUNCT
ftr-386	605	1	see	see	VERB
ftr-386	605	2	irc	irc	PROPN
ftr-386	605	3	§	§	PROPN
ftr-386	605	4	1016(a)(2	1016(a)(2	NOUN
ftr-386	605	5	)	)	PUNCT
ftr-386	605	6	.	.	PUNCT
ftr-386	606	1	103	103	NUM
ftr-386	606	2	.	.	PUNCT
ftr-386	607	1	see	see	VERB
ftr-386	607	2	burnet	burnet	PROPN
ftr-386	607	3	v.	v.	PROPN
ftr-386	607	4	sanford	sanford	PROPN
ftr-386	607	5	&	&	CCONJ
ftr-386	607	6	brooks	brooks	PROPN
ftr-386	607	7	co.	co.	PROPN
ftr-386	607	8	,	,	PUNCT
ftr-386	607	9	282	282	NUM
ftr-386	607	10	u.s	u.s	PROPN
ftr-386	607	11	.	.	PROPN
ftr-386	607	12	359	359	NUM
ftr-386	607	13	,	,	PUNCT
ftr-386	607	14	364	364	NUM
ftr-386	607	15	-	-	SYM
ftr-386	607	16	66	66	NUM
ftr-386	607	17	(	(	PUNCT
ftr-386	607	18	1931	1931	NUM
ftr-386	607	19	)	)	PUNCT
ftr-386	607	20	(	(	PUNCT
ftr-386	607	21	congress	congress	PROPN
ftr-386	607	22	can	can	AUX
ftr-386	607	23	impose	impose	VERB
ftr-386	607	24	annual	annual	ADJ
ftr-386	607	25	accounting	accounting	NOUN
ftr-386	607	26	system	system	NOUN
ftr-386	607	27	even	even	ADV
ftr-386	607	28	though	though	SCONJ
ftr-386	607	29	resulting	result	VERB
ftr-386	607	30	in	in	ADP
ftr-386	607	31	effective	effective	ADJ
ftr-386	607	32	disallowance	disallowance	NOUN
ftr-386	607	33	of	of	ADP
ftr-386	607	34	costs	cost	NOUN
ftr-386	607	35	of	of	ADP
ftr-386	607	36	producing	produce	VERB
ftr-386	607	37	income	income	NOUN
ftr-386	607	38	)	)	PUNCT
ftr-386	607	39	;	;	PUNCT
ftr-386	607	40	burnet	burnet	PROPN
ftr-386	607	41	v.	v.	PROPN
ftr-386	607	42	thompson	thompson	PROPN
ftr-386	607	43	oil	oil	PROPN
ftr-386	607	44	&	&	CCONJ
ftr-386	607	45	gas	gas	PROPN
ftr-386	607	46	co.	co.	PROPN
ftr-386	607	47	,	,	PUNCT
ftr-386	607	48	283	283	NUM
ftr-386	607	49	u.s	u.s	PROPN
ftr-386	607	50	.	.	PROPN
ftr-386	607	51	301	301	NUM
ftr-386	607	52	,	,	PUNCT
ftr-386	607	53	307	307	NUM
ftr-386	607	54	(	(	PUNCT
ftr-386	607	55	1931	1931	NUM
ftr-386	607	56	)	)	PUNCT
ftr-386	607	57	(	(	PUNCT
ftr-386	607	58	disallowed	disallow	VERB
ftr-386	607	59	depletion	depletion	NOUN
ftr-386	607	60	could	could	AUX
ftr-386	607	61	not	not	PART
ftr-386	607	62	be	be	AUX
ftr-386	607	63	taken	take	VERB
ftr-386	607	64	as	as	ADP
ftr-386	607	65	depletion	depletion	NOUN
ftr-386	607	66	in	in	ADP
ftr-386	607	67	later	later	ADJ
ftr-386	607	68	years	year	NOUN
ftr-386	607	69	)	)	PUNCT
ftr-386	607	70	.	.	PUNCT
ftr-386	608	1	104	104	X
ftr-386	608	2	.	.	PUNCT
ftr-386	608	3	see	see	VERB
ftr-386	608	4	irc	irc	PROPN
ftr-386	608	5	§	§	PROPN
ftr-386	608	6	61(a)(2	61(a)(2	NUM
ftr-386	608	7	)	)	PUNCT
ftr-386	608	8	&	&	CCONJ
ftr-386	608	9	(	(	PUNCT
ftr-386	608	10	3	3	NUM
ftr-386	608	11	)	)	PUNCT
ftr-386	608	12	.	.	PUNCT
ftr-386	609	1	105	105	NUM
ftr-386	609	2	.	.	PUNCT
ftr-386	610	1	see	see	VERB
ftr-386	610	2	note	note	NOUN
ftr-386	610	3	113	113	NUM
ftr-386	610	4	and	and	CCONJ
ftr-386	610	5	accompanying	accompany	VERB
ftr-386	610	6	text	text	NOUN
ftr-386	610	7	.	.	PUNCT
ftr-386	611	1	106	106	NUM
ftr-386	611	2	.	.	PUNCT
ftr-386	612	1	the	the	DET
ftr-386	612	2	category	category	NOUN
ftr-386	612	3	of	of	ADP
ftr-386	612	4	“	"	PUNCT
ftr-386	612	5	gross	gross	ADJ
ftr-386	612	6	income	income	NOUN
ftr-386	612	7	from	from	ADP
ftr-386	612	8	business	business	NOUN
ftr-386	612	9	”	"	PUNCT
ftr-386	612	10	is	be	AUX
ftr-386	612	11	dependent	dependent	ADJ
ftr-386	612	12	upon	upon	SCONJ
ftr-386	612	13	methods	method	NOUN
ftr-386	612	14	of	of	ADP
ftr-386	612	15	inventory	inventory	NOUN
ftr-386	612	16	accounting	accounting	NOUN
ftr-386	612	17	allowed	allow	VERB
ftr-386	612	18	by	by	ADP
ftr-386	612	19	irc	irc	PROPN
ftr-386	612	20	§	§	PROPN
ftr-386	612	21	§	§	PROPN
ftr-386	612	22	471	471	NUM
ftr-386	612	23	&	&	CCONJ
ftr-386	612	24	472	472	NUM
ftr-386	612	25	;	;	PUNCT
ftr-386	612	26	the	the	DET
ftr-386	612	27	category	category	NOUN
ftr-386	612	28	of	of	ADP
ftr-386	612	29	“	"	PUNCT
ftr-386	612	30	gains	gain	NOUN
ftr-386	612	31	from	from	ADP
ftr-386	612	32	dealings	dealing	NOUN
ftr-386	612	33	in	in	ADP
ftr-386	612	34	property	property	NOUN
ftr-386	612	35	”	"	PUNCT
ftr-386	612	36	is	be	AUX
ftr-386	612	37	dependent	dependent	ADJ
ftr-386	612	38	upon	upon	SCONJ
ftr-386	612	39	irc	irc	ADP
ftr-386	612	40	§	§	PROPN
ftr-386	612	41	§	§	PROPN
ftr-386	612	42	453	453	NUM
ftr-386	612	43	and	and	CCONJ
ftr-386	612	44	1001	1001	NUM
ftr-386	612	45	;	;	PUNCT
ftr-386	612	46	those	those	PRON
ftr-386	612	47	of	of	ADP
ftr-386	612	48	“	"	PUNCT
ftr-386	612	49	annuities	annuity	NOUN
ftr-386	612	50	”	"	PUNCT
ftr-386	612	51	and	and	CCONJ
ftr-386	612	52	“	"	PUNCT
ftr-386	612	53	pensions	pension	NOUN
ftr-386	612	54	”	"	PUNCT
ftr-386	612	55	are	be	AUX
ftr-386	612	56	dependent	dependent	ADJ
ftr-386	612	57	upon	upon	SCONJ
ftr-386	612	58	irc	irc	PROPN
ftr-386	612	59	§	§	PROPN
ftr-386	612	60	72	72	NUM
ftr-386	612	61	;	;	PUNCT
ftr-386	612	62	that	that	PRON
ftr-386	612	63	of	of	ADP
ftr-386	612	64	“	"	PUNCT
ftr-386	612	65	dividends	dividend	NOUN
ftr-386	612	66	”	"	PUNCT
ftr-386	612	67	is	be	AUX
ftr-386	612	68	dependent	dependent	ADJ
ftr-386	612	69	upon	upon	SCONJ
ftr-386	612	70	irc	irc	ADP
ftr-386	612	71	§	§	PROPN
ftr-386	612	72	§	§	PROPN
ftr-386	612	73	301(c	301(c	PROPN
ftr-386	612	74	)	)	PUNCT
ftr-386	612	75	and	and	CCONJ
ftr-386	612	76	316	316	NUM
ftr-386	612	77	;	;	PUNCT
ftr-386	612	78	that	that	PRON
ftr-386	612	79	of	of	ADP
ftr-386	612	80	“	"	PUNCT
ftr-386	612	81	interest	interest	NOUN
ftr-386	612	82	”	"	PUNCT
ftr-386	612	83	is	be	AUX
ftr-386	612	84	partly	partly	ADV
ftr-386	612	85	dependent	dependent	ADJ
ftr-386	612	86	upon	upon	SCONJ
ftr-386	612	87	irc	irc	ADP
ftr-386	612	88	§	§	PROPN
ftr-386	612	89	§	§	PROPN
ftr-386	612	90	461	461	NUM
ftr-386	612	91	,	,	PUNCT
ftr-386	612	92	483	483	NUM
ftr-386	612	93	,	,	PUNCT
ftr-386	612	94	12721278	12721278	NUM
ftr-386	612	95	,	,	PUNCT
ftr-386	612	96	and	and	CCONJ
ftr-386	612	97	7872	7872	NUM
ftr-386	612	98	.	.	PUNCT
ftr-386	613	1	it	it	PRON
ftr-386	613	2	can	can	AUX
ftr-386	613	3	be	be	AUX
ftr-386	613	4	argued	argue	VERB
ftr-386	613	5	that	that	SCONJ
ftr-386	613	6	depreciation	depreciation	NOUN
ftr-386	613	7	is	be	AUX
ftr-386	613	8	a	a	DET
ftr-386	613	9	mere	mere	ADJ
ftr-386	613	10	acceleration	acceleration	NOUN
ftr-386	613	11	of	of	ADP
ftr-386	613	12	capital	capital	NOUN
ftr-386	613	13	recovery	recovery	NOUN
ftr-386	613	14	that	that	PRON
ftr-386	613	15	is	be	AUX
ftr-386	613	16	not	not	PART
ftr-386	613	17	itself	itself	PRON
ftr-386	613	18	constitutionally	constitutionally	ADV
ftr-386	613	19	mandated	mandate	VERB
ftr-386	613	20	.	.	PUNCT
ftr-386	614	1	if	if	SCONJ
ftr-386	614	2	such	such	ADJ
ftr-386	614	3	acceleration	acceleration	NOUN
ftr-386	614	4	did	do	AUX
ftr-386	614	5	not	not	PART
ftr-386	614	6	occur	occur	VERB
ftr-386	614	7	,	,	PUNCT
ftr-386	614	8	the	the	DET
ftr-386	614	9	basis	basis	NOUN
ftr-386	614	10	would	would	AUX
ftr-386	614	11	remain	remain	VERB
ftr-386	614	12	with	with	ADP
ftr-386	614	13	the	the	DET
ftr-386	614	14	asset	asset	NOUN
ftr-386	614	15	to	to	PART
ftr-386	614	16	be	be	AUX
ftr-386	614	17	recovered	recover	VERB
ftr-386	614	18	on	on	ADP
ftr-386	614	19	sale	sale	NOUN
ftr-386	614	20	or	or	CCONJ
ftr-386	614	21	disposition	disposition	NOUN
ftr-386	614	22	.	.	PUNCT
ftr-386	615	1	however	however	ADV
ftr-386	615	2	,	,	PUNCT
ftr-386	615	3	the	the	DET
ftr-386	615	4	supreme	supreme	PROPN
ftr-386	615	5	court	court	PROPN
ftr-386	615	6	has	have	AUX
ftr-386	615	7	held	hold	VERB
ftr-386	615	8	that	that	SCONJ
ftr-386	615	9	congress	congress	PROPN
ftr-386	615	10	can	can	AUX
ftr-386	615	11	enact101	enact101	VERB
ftr-386	615	12	a	a	DET
ftr-386	615	13	depreciation	depreciation	NOUN
ftr-386	615	14	system	system	NOUN
ftr-386	615	15	that	that	PRON
ftr-386	615	16	results	result	VERB
ftr-386	615	17	in	in	ADP
ftr-386	615	18	the	the	DET
ftr-386	615	19	permanent	permanent	ADJ
ftr-386	615	20	loss	loss	NOUN
ftr-386	615	21	of	of	ADP
ftr-386	615	22	basis	basis	NOUN
ftr-386	615	23	.	.	PUNCT
ftr-386	616	1	although	although	SCONJ
ftr-386	616	2	the102	the102	PROPN
ftr-386	616	3	majority	majority	NOUN
ftr-386	616	4	opinion	opinion	NOUN
ftr-386	616	5	in	in	ADP
ftr-386	616	6	the	the	DET
ftr-386	616	7	case	case	NOUN
ftr-386	616	8	so	so	SCONJ
ftr-386	616	9	holding	holding	NOUN
ftr-386	616	10	did	do	AUX
ftr-386	616	11	not	not	PART
ftr-386	616	12	discuss	discuss	VERB
ftr-386	616	13	possible	possible	ADJ
ftr-386	616	14	constitutional	constitutional	ADJ
ftr-386	616	15	issues	issue	NOUN
ftr-386	616	16	,	,	PUNCT
ftr-386	616	17	such	such	ADJ
ftr-386	616	18	issues	issue	NOUN
ftr-386	616	19	were	be	AUX
ftr-386	616	20	implicit	implicit	ADJ
ftr-386	616	21	,	,	PUNCT
ftr-386	616	22	because	because	SCONJ
ftr-386	616	23	such	such	DET
ftr-386	616	24	a	a	DET
ftr-386	616	25	loss	loss	NOUN
ftr-386	616	26	of	of	ADP
ftr-386	616	27	basis	basis	NOUN
ftr-386	616	28	would	would	AUX
ftr-386	616	29	violate	violate	VERB
ftr-386	616	30	the	the	DET
ftr-386	616	31	alleged	allege	VERB
ftr-386	616	32	constitutional	constitutional	ADJ
ftr-386	616	33	mandate	mandate	NOUN
ftr-386	616	34	that	that	SCONJ
ftr-386	616	35	capital	capital	NOUN
ftr-386	616	36	(	(	PUNCT
ftr-386	616	37	basis	basis	NOUN
ftr-386	616	38	)	)	PUNCT
ftr-386	616	39	recovery	recovery	NOUN
ftr-386	616	40	(	(	PUNCT
ftr-386	616	41	sooner	soon	ADV
ftr-386	616	42	or	or	CCONJ
ftr-386	616	43	later	later	ADV
ftr-386	616	44	)	)	PUNCT
ftr-386	616	45	is	be	AUX
ftr-386	616	46	mandatory	mandatory	ADJ
ftr-386	616	47	.	.	PUNCT
ftr-386	617	1	thus	thus	ADV
ftr-386	617	2	,	,	PUNCT
ftr-386	617	3	congress	congress	PROPN
ftr-386	617	4	has	have	VERB
ftr-386	617	5	control	control	NOUN
ftr-386	617	6	over	over	ADP
ftr-386	617	7	accounting	accounting	NOUN
ftr-386	617	8	issues	issue	NOUN
ftr-386	617	9	and	and	CCONJ
ftr-386	617	10	can	can	AUX
ftr-386	617	11	require	require	VERB
ftr-386	617	12	that	that	DET
ftr-386	617	13	income	income	NOUN
ftr-386	617	14	be	be	AUX
ftr-386	617	15	accounted	account	VERB
ftr-386	617	16	for	for	ADP
ftr-386	617	17	on	on	ADP
ftr-386	617	18	an	an	DET
ftr-386	617	19	annual	annual	ADJ
ftr-386	617	20	basis	basis	NOUN
ftr-386	617	21	,	,	PUNCT
ftr-386	617	22	and	and	CCONJ
ftr-386	617	23	let	let	VERB
ftr-386	617	24	the	the	DET
ftr-386	617	25	chips	chip	NOUN
ftr-386	617	26	fall	fall	VERB
ftr-386	617	27	where	where	SCONJ
ftr-386	617	28	they	they	PRON
ftr-386	617	29	may.103	may.103	VERB
ftr-386	617	30	there	there	PRON
ftr-386	617	31	are	be	VERB
ftr-386	617	32	,	,	PUNCT
ftr-386	617	33	of	of	ADP
ftr-386	617	34	course	course	NOUN
ftr-386	617	35	,	,	PUNCT
ftr-386	617	36	statutory	statutory	ADJ
ftr-386	617	37	gross	gross	ADJ
ftr-386	617	38	income	income	NOUN
ftr-386	617	39	provisions	provision	NOUN
ftr-386	617	40	that	that	PRON
ftr-386	617	41	do	do	AUX
ftr-386	617	42	allow	allow	VERB
ftr-386	617	43	for	for	ADP
ftr-386	617	44	built	build	VERB
ftr-386	617	45	-	-	PUNCT
ftr-386	617	46	in	in	ADP
ftr-386	617	47	basis	basis	NOUN
ftr-386	617	48	recovery	recovery	NOUN
ftr-386	617	49	,	,	PUNCT
ftr-386	617	50	the	the	DET
ftr-386	617	51	most	most	ADV
ftr-386	617	52	notable	notable	ADJ
ftr-386	617	53	being	be	AUX
ftr-386	617	54	the	the	DET
ftr-386	617	55	enumerated	enumerate	VERB
ftr-386	617	56	categories	category	NOUN
ftr-386	617	57	of	of	ADP
ftr-386	617	58	“	"	PUNCT
ftr-386	617	59	gross	gross	ADJ
ftr-386	617	60	income	income	NOUN
ftr-386	617	61	from	from	ADP
ftr-386	617	62	business	business	NOUN
ftr-386	617	63	”	"	PUNCT
ftr-386	617	64	and	and	CCONJ
ftr-386	617	65	“	"	PUNCT
ftr-386	617	66	gains	gain	NOUN
ftr-386	617	67	from	from	ADP
ftr-386	617	68	dealings	dealing	NOUN
ftr-386	617	69	in	in	ADP
ftr-386	617	70	property	property	NOUN
ftr-386	617	71	.	.	PUNCT
ftr-386	617	72	”104	”104	PUNCT
ftr-386	618	1	however	however	ADV
ftr-386	618	2	,	,	PUNCT
ftr-386	618	3	the	the	DET
ftr-386	618	4	fact	fact	NOUN
ftr-386	618	5	of	of	ADP
ftr-386	618	6	their	their	PRON
ftr-386	618	7	statutory	statutory	ADJ
ftr-386	618	8	existence	existence	NOUN
ftr-386	618	9	does	do	AUX
ftr-386	618	10	not	not	PART
ftr-386	618	11	prove	prove	VERB
ftr-386	618	12	that	that	SCONJ
ftr-386	618	13	they	they	PRON
ftr-386	618	14	are	be	AUX
ftr-386	618	15	mandated	mandate	VERB
ftr-386	618	16	by	by	ADP
ftr-386	618	17	the	the	DET
ftr-386	618	18	16th	16th	ADJ
ftr-386	618	19	amendment	amendment	NOUN
ftr-386	618	20	.	.	PUNCT
ftr-386	619	1	two	two	NUM
ftr-386	619	2	possible	possible	ADJ
ftr-386	619	3	alternative	alternative	ADJ
ftr-386	619	4	explanations	explanation	NOUN
ftr-386	619	5	exist	exist	VERB
ftr-386	619	6	.	.	PUNCT
ftr-386	620	1	first	first	ADV
ftr-386	620	2	,	,	PUNCT
ftr-386	620	3	netting	net	VERB
ftr-386	620	4	at	at	ADP
ftr-386	620	5	the	the	DET
ftr-386	620	6	gross	gross	ADJ
ftr-386	620	7	income	income	NOUN
ftr-386	620	8	stage	stage	NOUN
ftr-386	620	9	may	may	AUX
ftr-386	620	10	result	result	VERB
ftr-386	620	11	from	from	ADP
ftr-386	620	12	the	the	DET
ftr-386	620	13	recognition	recognition	NOUN
ftr-386	620	14	of	of	ADP
ftr-386	620	15	sound	sound	ADJ
ftr-386	620	16	policy	policy	NOUN
ftr-386	620	17	.	.	PUNCT
ftr-386	621	1	second	second	ADV
ftr-386	621	2	,	,	PUNCT
ftr-386	621	3	netting	net	VERB
ftr-386	621	4	may	may	AUX
ftr-386	621	5	serve	serve	VERB
ftr-386	621	6	the	the	DET
ftr-386	621	7	cause	cause	NOUN
ftr-386	621	8	of	of	ADP
ftr-386	621	9	administrative	administrative	ADJ
ftr-386	621	10	convenience.105	convenience.105	NOUN
ftr-386	621	11	in	in	ADP
ftr-386	621	12	any	any	DET
ftr-386	621	13	event	event	NOUN
ftr-386	621	14	,	,	PUNCT
ftr-386	621	15	even	even	ADV
ftr-386	621	16	these	these	DET
ftr-386	621	17	netting	net	VERB
ftr-386	621	18	provisions	provision	NOUN
ftr-386	621	19	are	be	AUX
ftr-386	621	20	“	"	PUNCT
ftr-386	621	21	dependent	dependent	ADJ
ftr-386	621	22	”	"	PUNCT
ftr-386	621	23	on	on	ADP
ftr-386	621	24	other	other	ADJ
ftr-386	621	25	code	code	NOUN
ftr-386	621	26	provisions	provision	NOUN
ftr-386	621	27	that	that	PRON
ftr-386	621	28	prescribe	prescribe	VERB
ftr-386	621	29	the	the	DET
ftr-386	621	30	method	method	NOUN
ftr-386	621	31	(	(	PUNCT
ftr-386	621	32	timing	timing	NOUN
ftr-386	621	33	)	)	PUNCT
ftr-386	621	34	of	of	ADP
ftr-386	621	35	basis	basis	NOUN
ftr-386	621	36	recovery	recovery	NOUN
ftr-386	621	37	.	.	PUNCT
ftr-386	622	1	indeed	indeed	ADV
ftr-386	622	2	,	,	PUNCT
ftr-386	622	3	the106	the106	VERB
ftr-386	622	4	entire	entire	ADJ
ftr-386	622	5	domain	domain	NOUN
ftr-386	622	6	of	of	ADP
ftr-386	622	7	methods	method	NOUN
ftr-386	622	8	of	of	ADP
ftr-386	622	9	basis	basis	NOUN
ftr-386	622	10	recovery	recovery	NOUN
ftr-386	622	11	is	be	AUX
ftr-386	622	12	controlled	control	VERB
ftr-386	622	13	by	by	ADP
ftr-386	622	14	statutory	statutory	ADJ
ftr-386	622	15	provision	provision	NOUN
ftr-386	622	16	.	.	PUNCT
ftr-386	623	1	2007	2007	NUM
ftr-386	623	2	murphy	murphy	PROPN
ftr-386	623	3	and	and	CCONJ
ftr-386	623	4	the	the	DET
ftr-386	623	5	sixteenth	sixteenth	ADJ
ftr-386	623	6	amendment	amendment	NOUN
ftr-386	623	7	397	397	NUM
ftr-386	623	8	107	107	NUM
ftr-386	623	9	.	.	PUNCT
ftr-386	623	10	see	see	VERB
ftr-386	623	11	irc	irc	PROPN
ftr-386	623	12	§	§	PROPN
ftr-386	623	13	§	§	PROPN
ftr-386	623	14	163(a	163(a	PROPN
ftr-386	623	15	)	)	PUNCT
ftr-386	623	16	,	,	PUNCT
ftr-386	623	17	164(a	164(a	PROPN
ftr-386	623	18	)	)	PUNCT
ftr-386	623	19	,	,	PUNCT
ftr-386	623	20	173	173	NUM
ftr-386	623	21	,	,	PUNCT
ftr-386	623	22	174	174	NUM
ftr-386	623	23	,	,	PUNCT
ftr-386	623	24	175	175	NUM
ftr-386	623	25	,	,	PUNCT
ftr-386	623	26	179	179	NUM
ftr-386	623	27	,	,	PUNCT
ftr-386	623	28	180	180	NUM
ftr-386	623	29	,	,	PUNCT
ftr-386	623	30	213	213	NUM
ftr-386	623	31	,	,	PUNCT
ftr-386	623	32	217	217	NUM
ftr-386	623	33	,	,	PUNCT
ftr-386	623	34	219	219	NUM
ftr-386	623	35	;	;	PUNCT
ftr-386	623	36	regs	reg	NOUN
ftr-386	623	37	.	.	PUNCT
ftr-386	624	1	§	§	PROPN
ftr-386	624	2	§	§	PROPN
ftr-386	624	3	1.162	1.162	NUM
ftr-386	624	4	-	-	SYM
ftr-386	624	5	6	6	NUM
ftr-386	624	6	,	,	PUNCT
ftr-386	624	7	-20	-20	NUM
ftr-386	624	8	.	.	PUNCT
ftr-386	624	9	108	108	NUM
ftr-386	624	10	.	.	PUNCT
ftr-386	625	1	see	see	VERB
ftr-386	625	2	,	,	PUNCT
ftr-386	625	3	e.g.	e.g.	ADV
ftr-386	625	4	,	,	PUNCT
ftr-386	625	5	regs	reg	NOUN
ftr-386	625	6	.	.	PUNCT
ftr-386	626	1	§	§	PROPN
ftr-386	626	2	§	§	PROPN
ftr-386	626	3	1.212	1.212	NUM
ftr-386	626	4	-	-	NUM
ftr-386	626	5	1(k	1(k	NUM
ftr-386	626	6	)	)	PUNCT
ftr-386	626	7	,	,	PUNCT
ftr-386	626	8	1.263(a)-2	1.263(a)-2	NUM
ftr-386	626	9	,	,	PUNCT
ftr-386	626	10	-4	-4	INTJ
ftr-386	626	11	,	,	PUNCT
ftr-386	626	12	-5	-5	NUM
ftr-386	626	13	;	;	PUNCT
ftr-386	626	14	rev	rev	X
ftr-386	626	15	.	.	PROPN
ftr-386	627	1	rul	rul	PROPN
ftr-386	627	2	.	.	PUNCT
ftr-386	628	1	77	77	NUM
ftr-386	628	2	-	-	SYM
ftr-386	628	3	354	354	NUM
ftr-386	628	4	,	,	PUNCT
ftr-386	628	5	19772	19772	NUM
ftr-386	628	6	c.b	c.b	PROPN
ftr-386	628	7	.	.	PROPN
ftr-386	628	8	63	63	NUM
ftr-386	628	9	;	;	PUNCT
ftr-386	628	10	rev	rev	PROPN
ftr-386	628	11	.	.	PROPN
ftr-386	629	1	rul	rul	PROPN
ftr-386	629	2	.	.	PUNCT
ftr-386	630	1	83	83	NUM
ftr-386	630	2	-	-	SYM
ftr-386	630	3	105	105	NUM
ftr-386	630	4	,	,	PUNCT
ftr-386	630	5	1983	1983	NUM
ftr-386	630	6	-	-	SYM
ftr-386	630	7	2	2	NUM
ftr-386	630	8	c.b	c.b	PROPN
ftr-386	630	9	.	.	PROPN
ftr-386	630	10	51	51	NUM
ftr-386	630	11	;	;	PUNCT
ftr-386	630	12	rev	rev	PROPN
ftr-386	631	1	.	.	PROPN
ftr-386	631	2	rul	rul	PROPN
ftr-386	631	3	.	.	PUNCT
ftr-386	632	1	2001	2001	NUM
ftr-386	632	2	-	-	SYM
ftr-386	632	3	4	4	NUM
ftr-386	632	4	,	,	PUNCT
ftr-386	632	5	2001	2001	NUM
ftr-386	632	6	-	-	SYM
ftr-386	632	7	1	1	NUM
ftr-386	632	8	c.b	c.b	PROPN
ftr-386	632	9	.	.	PROPN
ftr-386	632	10	295	295	NUM
ftr-386	632	11	.	.	PUNCT
ftr-386	633	1	as	as	ADP
ftr-386	633	2	further	further	ADJ
ftr-386	633	3	evidence	evidence	NOUN
ftr-386	633	4	of	of	ADP
ftr-386	633	5	the	the	DET
ftr-386	633	6	imprecise	imprecise	ADJ
ftr-386	633	7	line	line	NOUN
ftr-386	633	8	between	between	ADP
ftr-386	633	9	capital	capital	NOUN
ftr-386	633	10	expenditures	expenditure	NOUN
ftr-386	633	11	and	and	CCONJ
ftr-386	633	12	expenses	expense	NOUN
ftr-386	633	13	,	,	PUNCT
ftr-386	633	14	consider	consider	VERB
ftr-386	633	15	the	the	DET
ftr-386	633	16	case	case	NOUN
ftr-386	633	17	of	of	ADP
ftr-386	633	18	loss	loss	NOUN
ftr-386	633	19	carryovers	carryover	NOUN
ftr-386	633	20	,	,	PUNCT
ftr-386	633	21	derived	derive	VERB
ftr-386	633	22	from	from	ADP
ftr-386	633	23	the	the	DET
ftr-386	633	24	excess	excess	NOUN
ftr-386	633	25	of	of	ADP
ftr-386	633	26	deductions	deduction	NOUN
ftr-386	633	27	over	over	ADP
ftr-386	633	28	gross	gross	ADJ
ftr-386	633	29	income	income	NOUN
ftr-386	633	30	,	,	PUNCT
ftr-386	633	31	which	which	PRON
ftr-386	633	32	are	be	AUX
ftr-386	633	33	often	often	ADV
ftr-386	633	34	allowed	allow	VERB
ftr-386	633	35	to	to	PART
ftr-386	633	36	expire	expire	VERB
ftr-386	633	37	.	.	PUNCT
ftr-386	634	1	see	see	VERB
ftr-386	634	2	irc	irc	PROPN
ftr-386	634	3	§	§	PROPN
ftr-386	634	4	§	§	PROPN
ftr-386	634	5	172	172	NUM
ftr-386	634	6	,	,	PUNCT
ftr-386	634	7	280a(c	280a(c	NUM
ftr-386	634	8	)	)	PUNCT
ftr-386	634	9	,	,	PUNCT
ftr-386	634	10	465	465	NUM
ftr-386	634	11	,	,	PUNCT
ftr-386	634	12	and	and	CCONJ
ftr-386	634	13	467	467	NUM
ftr-386	634	14	.	.	PUNCT
ftr-386	635	1	many	many	ADJ
ftr-386	635	2	loss	loss	NOUN
ftr-386	635	3	carryovers	carryover	NOUN
ftr-386	635	4	result	result	VERB
ftr-386	635	5	from	from	ADP
ftr-386	635	6	the	the	DET
ftr-386	635	7	taking	taking	NOUN
ftr-386	635	8	of	of	ADP
ftr-386	635	9	deductions	deduction	NOUN
ftr-386	635	10	that	that	PRON
ftr-386	635	11	are	be	AUX
ftr-386	635	12	subsequently	subsequently	ADV
ftr-386	635	13	judged	judge	VERB
ftr-386	635	14	to	to	PART
ftr-386	635	15	be	be	AUX
ftr-386	635	16	premature	premature	ADJ
ftr-386	635	17	,	,	PUNCT
ftr-386	635	18	suggesting	suggest	VERB
ftr-386	635	19	that	that	SCONJ
ftr-386	635	20	they	they	PRON
ftr-386	635	21	were	be	AUX
ftr-386	635	22	“	"	PUNCT
ftr-386	635	23	really	really	ADV
ftr-386	635	24	”	"	PUNCT
ftr-386	635	25	capital	capital	NOUN
ftr-386	635	26	expenditures	expenditure	NOUN
ftr-386	635	27	.	.	PUNCT
ftr-386	636	1	109	109	NUM
ftr-386	636	2	.	.	PUNCT
ftr-386	636	3	see	see	VERB
ftr-386	636	4	note	note	NOUN
ftr-386	636	5	95	95	NUM
ftr-386	636	6	.	.	PUNCT
ftr-386	637	1	there	there	PRON
ftr-386	637	2	are	be	VERB
ftr-386	637	3	very	very	ADV
ftr-386	637	4	few	few	ADJ
ftr-386	637	5	provisions	provision	NOUN
ftr-386	637	6	disallowing	disallow	VERB
ftr-386	637	7	capitalization	capitalization	NOUN
ftr-386	637	8	(	(	PUNCT
ftr-386	637	9	and	and	CCONJ
ftr-386	637	10	,	,	PUNCT
ftr-386	637	11	hence	hence	ADV
ftr-386	637	12	,	,	PUNCT
ftr-386	637	13	basis	basis	NOUN
ftr-386	637	14	)	)	PUNCT
ftr-386	637	15	.	.	PUNCT
ftr-386	638	1	see	see	VERB
ftr-386	638	2	irc	irc	PROPN
ftr-386	638	3	§	§	PROPN
ftr-386	638	4	§	§	PROPN
ftr-386	638	5	195(c)(2	195(c)(2	NUM
ftr-386	638	6	)	)	PUNCT
ftr-386	638	7	,	,	PUNCT
ftr-386	638	8	263a(a)(2	263a(a)(2	NUM
ftr-386	638	9	)	)	PUNCT
ftr-386	638	10	;	;	PUNCT
ftr-386	638	11	regs	reg	NOUN
ftr-386	638	12	.	.	PUNCT
ftr-386	639	1	§	§	PROPN
ftr-386	639	2	§	§	PROPN
ftr-386	639	3	1.61	1.61	NUM
ftr-386	639	4	-	-	PUNCT
ftr-386	639	5	3(a	3(a	NUM
ftr-386	639	6	)	)	PUNCT
ftr-386	639	7	&	&	CCONJ
ftr-386	639	8	1.471(3)(d	1.471(3)(d	NUM
ftr-386	639	9	)	)	PUNCT
ftr-386	639	10	;	;	PUNCT
ftr-386	639	11	rev	rev	PROPN
ftr-386	639	12	.	.	PROPN
ftr-386	640	1	rul	rul	PROPN
ftr-386	640	2	.	.	PUNCT
ftr-386	641	1	77	77	NUM
ftr-386	641	2	-	-	SYM
ftr-386	641	3	244	244	NUM
ftr-386	641	4	,	,	PUNCT
ftr-386	641	5	1977	1977	NUM
ftr-386	641	6	-	-	SYM
ftr-386	641	7	2	2	NUM
ftr-386	641	8	c.b	c.b	PROPN
ftr-386	641	9	.	.	PROPN
ftr-386	641	10	58	58	NUM
ftr-386	641	11	.	.	PUNCT
ftr-386	642	1	110	110	NUM
ftr-386	642	2	.	.	PUNCT
ftr-386	643	1	a	a	DET
ftr-386	643	2	classic	classic	ADJ
ftr-386	643	3	exposition	exposition	NOUN
ftr-386	643	4	is	be	AUX
ftr-386	643	5	found	find	VERB
ftr-386	643	6	in	in	ADP
ftr-386	643	7	nicholas	nicholas	PROPN
ftr-386	643	8	kaldor	kaldor	PROPN
ftr-386	643	9	,	,	PUNCT
ftr-386	643	10	an	an	DET
ftr-386	643	11	expenditure	expenditure	NOUN
ftr-386	643	12	tax	tax	NOUN
ftr-386	643	13	(	(	PUNCT
ftr-386	643	14	3d	3d	PROPN
ftr-386	643	15	ed	ed	NOUN
ftr-386	643	16	.	.	PROPN
ftr-386	643	17	1955	1955	NUM
ftr-386	643	18	)	)	PUNCT
ftr-386	643	19	.	.	PUNCT
ftr-386	644	1	111	111	NUM
ftr-386	644	2	.	.	PUNCT
ftr-386	645	1	jensen	jensen	PROPN
ftr-386	645	2	,	,	PUNCT
ftr-386	645	3	note	note	VERB
ftr-386	645	4	30	30	NUM
ftr-386	645	5	,	,	PUNCT
ftr-386	645	6	argues	argue	VERB
ftr-386	645	7	that	that	SCONJ
ftr-386	645	8	a	a	DET
ftr-386	645	9	consumption	consumption	NOUN
ftr-386	645	10	tax	tax	NOUN
ftr-386	645	11	is	be	AUX
ftr-386	645	12	unconstitutional	unconstitutional	ADJ
ftr-386	645	13	as	as	ADP
ftr-386	645	14	an	an	DET
ftr-386	645	15	unapportioned	unapportioned	ADJ
ftr-386	645	16	direct	direct	ADJ
ftr-386	645	17	tax	tax	NOUN
ftr-386	645	18	that	that	PRON
ftr-386	645	19	is	be	AUX
ftr-386	645	20	not	not	PART
ftr-386	645	21	an	an	DET
ftr-386	645	22	“	"	PUNCT
ftr-386	645	23	income	income	NOUN
ftr-386	645	24	tax	tax	NOUN
ftr-386	645	25	,	,	PUNCT
ftr-386	645	26	”	"	PUNCT
ftr-386	645	27	on	on	ADP
ftr-386	645	28	the	the	DET
ftr-386	645	29	ground	ground	NOUN
ftr-386	645	30	that	that	SCONJ
ftr-386	645	31	an	an	DET
ftr-386	645	32	income	income	NOUN
ftr-386	645	33	tax	tax	NOUN
ftr-386	645	34	is	be	AUX
ftr-386	645	35	a	a	DET
ftr-386	645	36	tax	tax	NOUN
ftr-386	645	37	on	on	ADP
ftr-386	645	38	investment	investment	NOUN
ftr-386	645	39	income	income	NOUN
ftr-386	645	40	,	,	PUNCT
ftr-386	645	41	whereas	whereas	SCONJ
ftr-386	645	42	a	a	DET
ftr-386	645	43	consumption	consumption	NOUN
ftr-386	645	44	tax	tax	NOUN
ftr-386	645	45	effectively	effectively	ADV
ftr-386	645	46	exempts	exempt	VERB
ftr-386	645	47	investment	investment	NOUN
ftr-386	645	48	income	income	NOUN
ftr-386	645	49	.	.	PUNCT
ftr-386	646	1	for	for	ADP
ftr-386	646	2	what	what	PRON
ftr-386	646	3	it	it	PRON
ftr-386	646	4	is	be	AUX
ftr-386	646	5	worth	worth	ADJ
ftr-386	646	6	,	,	PUNCT
ftr-386	646	7	i	i	PRON
ftr-386	646	8	disagree	disagree	VERB
ftr-386	646	9	on	on	ADP
ftr-386	646	10	the	the	DET
ftr-386	646	11	points	point	NOUN
ftr-386	646	12	(	(	PUNCT
ftr-386	646	13	1	1	NUM
ftr-386	646	14	)	)	PUNCT
ftr-386	646	15	that	that	SCONJ
ftr-386	646	16	a	a	DET
ftr-386	646	17	consumption	consumption	NOUN
ftr-386	646	18	tax	tax	NOUN
ftr-386	646	19	is	be	AUX
ftr-386	646	20	a	a	DET
ftr-386	646	21	direct	direct	ADJ
ftr-386	646	22	tax	tax	NOUN
ftr-386	646	23	(	(	PUNCT
ftr-386	646	24	the	the	DET
ftr-386	646	25	holding	holding	NOUN
ftr-386	646	26	of	of	ADP
ftr-386	646	27	pollock	pollock	NOUN
ftr-386	646	28	,	,	PUNCT
ftr-386	646	29	note	note	VERB
ftr-386	646	30	12	12	NUM
ftr-386	646	31	,	,	PUNCT
ftr-386	646	32	being	be	AUX
ftr-386	646	33	that	that	SCONJ
ftr-386	646	34	a	a	DET
ftr-386	646	35	tax	tax	NOUN
ftr-386	646	36	on	on	ADP
ftr-386	646	37	investment	investment	NOUN
ftr-386	646	38	income	income	NOUN
ftr-386	646	39	was	be	AUX
ftr-386	646	40	a	a	DET
ftr-386	646	41	direct	direct	ADJ
ftr-386	646	42	tax	tax	NOUN
ftr-386	646	43	)	)	PUNCT
ftr-386	646	44	and	and	CCONJ
ftr-386	646	45	(	(	PUNCT
ftr-386	646	46	2	2	X
ftr-386	646	47	)	)	PUNCT
ftr-386	646	48	that	that	SCONJ
ftr-386	646	49	a	a	DET
ftr-386	646	50	consumption	consumption	NOUN
ftr-386	646	51	tax	tax	NOUN
ftr-386	646	52	really	really	ADV
ftr-386	646	53	exempts	exempt	VERB
ftr-386	646	54	investment	investment	NOUN
ftr-386	646	55	income	income	NOUN
ftr-386	646	56	.	.	PUNCT
ftr-386	647	1	in	in	ADP
ftr-386	647	2	any	any	DET
ftr-386	647	3	event	event	NOUN
ftr-386	647	4	,	,	PUNCT
ftr-386	647	5	jensen	jensen	PROPN
ftr-386	647	6	appears	appear	VERB
ftr-386	647	7	to	to	PART
ftr-386	647	8	be	be	AUX
ftr-386	647	9	the	the	DET
ftr-386	647	10	only	only	ADJ
ftr-386	647	11	commentator	commentator	NOUN
ftr-386	647	12	taking	take	VERB
ftr-386	647	13	this	this	DET
ftr-386	647	14	position	position	NOUN
ftr-386	647	15	.	.	PUNCT
ftr-386	648	1	capital	capital	NOUN
ftr-386	648	2	-	-	PUNCT
ftr-386	648	3	recovery	recovery	NOUN
ftr-386	648	4	offsets	offset	NOUN
ftr-386	648	5	in	in	ADP
ftr-386	648	6	the	the	DET
ftr-386	648	7	case	case	NOUN
ftr-386	648	8	of	of	ADP
ftr-386	648	9	asset	asset	NOUN
ftr-386	648	10	dispositions	disposition	NOUN
ftr-386	648	11	are	be	AUX
ftr-386	648	12	equal	equal	ADJ
ftr-386	648	13	to	to	ADP
ftr-386	648	14	basis	basis	NOUN
ftr-386	648	15	.	.	PUNCT
ftr-386	649	1	basis	basis	NOUN
ftr-386	649	2	in	in	ADP
ftr-386	649	3	turn	turn	NOUN
ftr-386	649	4	derives	derive	VERB
ftr-386	649	5	from	from	ADP
ftr-386	649	6	capital	capital	NOUN
ftr-386	649	7	expenditures	expenditure	NOUN
ftr-386	649	8	.	.	PUNCT
ftr-386	650	1	however	however	ADV
ftr-386	650	2	,	,	PUNCT
ftr-386	650	3	there	there	PRON
ftr-386	650	4	are	be	VERB
ftr-386	650	5	numerous	numerous	ADJ
ftr-386	650	6	statutory	statutory	ADJ
ftr-386	650	7	provisions	provision	NOUN
ftr-386	650	8	that	that	PRON
ftr-386	650	9	treat	treat	VERB
ftr-386	650	10	capital	capital	NOUN
ftr-386	650	11	expenditures	expenditure	NOUN
ftr-386	650	12	as	as	ADP
ftr-386	650	13	“	"	PUNCT
ftr-386	650	14	expenses,”107	expenses,”107	PRON
ftr-386	650	15	as	as	ADV
ftr-386	650	16	well	well	ADV
ftr-386	650	17	as	as	ADP
ftr-386	650	18	rules	rule	NOUN
ftr-386	650	19	and	and	CCONJ
ftr-386	650	20	regulations	regulation	NOUN
ftr-386	650	21	dealing	deal	VERB
ftr-386	650	22	with	with	ADP
ftr-386	650	23	the	the	DET
ftr-386	650	24	imprecise	imprecise	ADJ
ftr-386	650	25	boundary	boundary	NOUN
ftr-386	650	26	between	between	ADP
ftr-386	650	27	capital	capital	NOUN
ftr-386	650	28	expenditures	expenditure	NOUN
ftr-386	650	29	and	and	CCONJ
ftr-386	650	30	expenses	expense	NOUN
ftr-386	650	31	.	.	PUNCT
ftr-386	651	1	and	and	CCONJ
ftr-386	651	2	it	it	PRON
ftr-386	651	3	is	be	AUX
ftr-386	651	4	a	a	DET
ftr-386	651	5	given	give	VERB
ftr-386	651	6	that	that	SCONJ
ftr-386	651	7	expenses	expense	NOUN
ftr-386	651	8	can	can	AUX
ftr-386	651	9	be108	be108	PROPN
ftr-386	651	10	disallowed	disallow	VERB
ftr-386	651	11	under	under	ADP
ftr-386	651	12	various	various	ADJ
ftr-386	651	13	code	code	NOUN
ftr-386	651	14	provisions	provision	NOUN
ftr-386	651	15	.	.	PUNCT
ftr-386	652	1	if	if	SCONJ
ftr-386	652	2	basis	basis	NOUN
ftr-386	652	3	recovery	recovery	NOUN
ftr-386	652	4	were109	were109	VERB
ftr-386	652	5	constitutionally	constitutionally	ADV
ftr-386	652	6	mandated	mandate	VERB
ftr-386	652	7	,	,	PUNCT
ftr-386	652	8	and	and	CCONJ
ftr-386	652	9	if	if	SCONJ
ftr-386	652	10	basis	basis	NOUN
ftr-386	652	11	derives	derive	VERB
ftr-386	652	12	from	from	ADP
ftr-386	652	13	capital	capital	NOUN
ftr-386	652	14	expenditures	expenditure	NOUN
ftr-386	652	15	,	,	PUNCT
ftr-386	652	16	then	then	ADV
ftr-386	652	17	provisions	provision	NOUN
ftr-386	652	18	treating	treat	VERB
ftr-386	652	19	capital	capital	NOUN
ftr-386	652	20	expenditures	expenditure	NOUN
ftr-386	652	21	as	as	ADP
ftr-386	652	22	expenses	expense	NOUN
ftr-386	652	23	,	,	PUNCT
ftr-386	652	24	in	in	ADP
ftr-386	652	25	combination	combination	NOUN
ftr-386	652	26	with	with	ADP
ftr-386	652	27	provisions	provision	NOUN
ftr-386	652	28	disallowing	disallow	VERB
ftr-386	652	29	deductions	deduction	NOUN
ftr-386	652	30	for	for	ADP
ftr-386	652	31	any	any	DET
ftr-386	652	32	such	such	ADJ
ftr-386	652	33	deemed	deem	VERB
ftr-386	652	34	expenses	expense	NOUN
ftr-386	652	35	,	,	PUNCT
ftr-386	652	36	must	must	AUX
ftr-386	652	37	violate	violate	VERB
ftr-386	652	38	the	the	DET
ftr-386	652	39	constitution	constitution	NOUN
ftr-386	652	40	.	.	PUNCT
ftr-386	653	1	indeed	indeed	ADV
ftr-386	653	2	,	,	PUNCT
ftr-386	653	3	congress	congress	PROPN
ftr-386	653	4	could	could	AUX
ftr-386	653	5	enact	enact	VERB
ftr-386	653	6	statutory	statutory	ADJ
ftr-386	653	7	rules	rule	NOUN
ftr-386	653	8	that	that	PRON
ftr-386	653	9	accelerate	accelerate	VERB
ftr-386	653	10	all	all	DET
ftr-386	653	11	capital	capital	NOUN
ftr-386	653	12	recovery	recovery	NOUN
ftr-386	653	13	to	to	ADP
ftr-386	653	14	the	the	DET
ftr-386	653	15	date	date	NOUN
ftr-386	653	16	of	of	ADP
ftr-386	653	17	expenditure	expenditure	NOUN
ftr-386	653	18	(	(	PUNCT
ftr-386	653	19	that	that	ADV
ftr-386	653	20	is	is	ADV
ftr-386	653	21	,	,	PUNCT
ftr-386	653	22	rendering	render	VERB
ftr-386	653	23	them	they	PRON
ftr-386	653	24	as	as	ADP
ftr-386	653	25	“	"	PUNCT
ftr-386	653	26	expenses	expense	NOUN
ftr-386	653	27	”	"	PUNCT
ftr-386	653	28	)	)	PUNCT
ftr-386	653	29	.	.	PUNCT
ftr-386	654	1	in	in	ADP
ftr-386	654	2	that	that	DET
ftr-386	654	3	event	event	NOUN
ftr-386	654	4	,	,	PUNCT
ftr-386	654	5	there	there	PRON
ftr-386	654	6	would	would	AUX
ftr-386	654	7	be	be	AUX
ftr-386	654	8	no	no	DET
ftr-386	654	9	basis	basis	NOUN
ftr-386	654	10	in	in	ADP
ftr-386	654	11	anything	anything	PRON
ftr-386	654	12	at	at	ADV
ftr-386	654	13	all	all	ADV
ftr-386	654	14	,	,	PUNCT
ftr-386	654	15	and	and	CCONJ
ftr-386	654	16	there	there	PRON
ftr-386	654	17	would	would	AUX
ftr-386	654	18	be	be	AUX
ftr-386	654	19	no	no	DET
ftr-386	654	20	such	such	ADJ
ftr-386	654	21	thing	thing	NOUN
ftr-386	654	22	as	as	ADP
ftr-386	654	23	“	"	PUNCT
ftr-386	654	24	capital	capital	NOUN
ftr-386	654	25	recovery	recovery	NOUN
ftr-386	654	26	,	,	PUNCT
ftr-386	654	27	”	"	PUNCT
ftr-386	654	28	as	as	SCONJ
ftr-386	654	29	that	that	DET
ftr-386	654	30	term	term	NOUN
ftr-386	654	31	is	be	AUX
ftr-386	654	32	understood	understand	VERB
ftr-386	654	33	in	in	ADP
ftr-386	654	34	tax	tax	NOUN
ftr-386	654	35	culture	culture	NOUN
ftr-386	654	36	.	.	PUNCT
ftr-386	655	1	a	a	DET
ftr-386	655	2	tax	tax	NOUN
ftr-386	655	3	in	in	ADP
ftr-386	655	4	which	which	PRON
ftr-386	655	5	there	there	PRON
ftr-386	655	6	is	be	VERB
ftr-386	655	7	no	no	DET
ftr-386	655	8	capital	capital	NOUN
ftr-386	655	9	recovery	recovery	NOUN
ftr-386	655	10	(	(	PUNCT
ftr-386	655	11	positive	positive	ADJ
ftr-386	655	12	or	or	CCONJ
ftr-386	655	13	negative	negative	ADJ
ftr-386	655	14	)	)	PUNCT
ftr-386	655	15	is	be	AUX
ftr-386	655	16	called	call	VERB
ftr-386	655	17	by	by	ADP
ftr-386	655	18	different	different	ADJ
ftr-386	655	19	names	name	NOUN
ftr-386	655	20	,	,	PUNCT
ftr-386	655	21	such	such	ADJ
ftr-386	655	22	as	as	ADP
ftr-386	655	23	“	"	PUNCT
ftr-386	655	24	expenditure	expenditure	NOUN
ftr-386	655	25	tax	tax	NOUN
ftr-386	655	26	,	,	PUNCT
ftr-386	655	27	”	"	PUNCT
ftr-386	655	28	“	"	PUNCT
ftr-386	655	29	consumed	consume	VERB
ftr-386	655	30	income	income	NOUN
ftr-386	655	31	tax	tax	NOUN
ftr-386	655	32	,	,	PUNCT
ftr-386	655	33	”	"	PUNCT
ftr-386	655	34	and	and	CCONJ
ftr-386	655	35	“	"	PUNCT
ftr-386	655	36	cash	cash	NOUN
ftr-386	655	37	-	-	PUNCT
ftr-386	655	38	flow	flow	NOUN
ftr-386	655	39	consumption	consumption	NOUN
ftr-386	655	40	tax	tax	NOUN
ftr-386	655	41	.	.	PUNCT
ftr-386	655	42	”	"	PUNCT
ftr-386	656	1	could	could	AUX
ftr-386	656	2	such	such	DET
ftr-386	656	3	a	a	DET
ftr-386	656	4	tax	tax	NOUN
ftr-386	656	5	be	be	AUX
ftr-386	656	6	unconstitutional110	unconstitutional110	PROPN
ftr-386	656	7	because	because	SCONJ
ftr-386	656	8	it	it	PRON
ftr-386	656	9	fails	fail	VERB
ftr-386	656	10	to	to	PART
ftr-386	656	11	require	require	VERB
ftr-386	656	12	capitalization	capitalization	NOUN
ftr-386	656	13	(	(	PUNCT
ftr-386	656	14	so	so	SCONJ
ftr-386	656	15	as	as	SCONJ
ftr-386	656	16	to	to	PART
ftr-386	656	17	create	create	VERB
ftr-386	656	18	basis	basis	NOUN
ftr-386	656	19	that	that	PRON
ftr-386	656	20	can	can	AUX
ftr-386	656	21	be	be	AUX
ftr-386	656	22	“	"	PUNCT
ftr-386	656	23	recovered	recover	VERB
ftr-386	656	24	”	"	PUNCT
ftr-386	656	25	)	)	PUNCT
ftr-386	656	26	?	?	PUNCT
ftr-386	657	1	and	and	CCONJ
ftr-386	657	2	what	what	PRON
ftr-386	657	3	is	be	AUX
ftr-386	657	4	one	one	NUM
ftr-386	657	5	to	to	PART
ftr-386	657	6	make	make	VERB
ftr-386	657	7	of	of	ADP
ftr-386	657	8	the	the	DET
ftr-386	657	9	fact	fact	NOUN
ftr-386	657	10	that	that	SCONJ
ftr-386	657	11	the	the	DET
ftr-386	657	12	so	so	ADV
ftr-386	657	13	-	-	PUNCT
ftr-386	657	14	called	call	VERB
ftr-386	657	15	income111	income111	PROPN
ftr-386	657	16	398	398	NUM
ftr-386	657	17	florida	florida	PROPN
ftr-386	657	18	tax	tax	PROPN
ftr-386	657	19	review	review	NOUN
ftr-386	657	20	[	[	X
ftr-386	657	21	vol.8:4	vol.8:4	VERB
ftr-386	657	22	112	112	NUM
ftr-386	657	23	.	.	PUNCT
ftr-386	658	1	any	any	DET
ftr-386	658	2	provision	provision	NOUN
ftr-386	658	3	of	of	ADP
ftr-386	658	4	the	the	DET
ftr-386	658	5	current	current	ADJ
ftr-386	658	6	income	income	NOUN
ftr-386	658	7	tax	tax	NOUN
ftr-386	658	8	that	that	PRON
ftr-386	658	9	allows	allow	VERB
ftr-386	658	10	“	"	PUNCT
ftr-386	658	11	expensing	expense	VERB
ftr-386	658	12	”	"	PUNCT
ftr-386	658	13	of	of	ADP
ftr-386	658	14	a	a	DET
ftr-386	658	15	capital	capital	NOUN
ftr-386	658	16	expenditure	expenditure	NOUN
ftr-386	658	17	or	or	CCONJ
ftr-386	658	18	that	that	PRON
ftr-386	658	19	exempts	exempt	VERB
ftr-386	658	20	investment	investment	NOUN
ftr-386	658	21	income	income	NOUN
ftr-386	658	22	can	can	AUX
ftr-386	658	23	be	be	AUX
ftr-386	658	24	called	call	VERB
ftr-386	658	25	a	a	DET
ftr-386	658	26	consumption	consumption	NOUN
ftr-386	658	27	tax	tax	NOUN
ftr-386	658	28	feature	feature	NOUN
ftr-386	658	29	.	.	PUNCT
ftr-386	659	1	examples	example	NOUN
ftr-386	659	2	abound	abound	VERB
ftr-386	659	3	.	.	PUNCT
ftr-386	660	1	see	see	VERB
ftr-386	660	2	note	note	NOUN
ftr-386	660	3	105	105	NUM
ftr-386	660	4	.	.	NOUN
ftr-386	660	5	113	113	NUM
ftr-386	660	6	.	.	PUNCT
ftr-386	661	1	it	it	PRON
ftr-386	661	2	might	might	AUX
ftr-386	661	3	be	be	AUX
ftr-386	661	4	said	say	VERB
ftr-386	661	5	that	that	SCONJ
ftr-386	661	6	a	a	DET
ftr-386	661	7	(	(	PUNCT
ftr-386	661	8	consumption	consumption	NOUN
ftr-386	661	9	tax	tax	NOUN
ftr-386	661	10	)	)	PUNCT
ftr-386	661	11	that	that	PRON
ftr-386	661	12	is	be	AUX
ftr-386	661	13	alleged	allege	VERB
ftr-386	661	14	(	(	PUNCT
ftr-386	661	15	falsely	falsely	ADV
ftr-386	661	16	,	,	PUNCT
ftr-386	661	17	in	in	ADP
ftr-386	661	18	my	my	PRON
ftr-386	661	19	view	view	NOUN
ftr-386	661	20	)	)	PUNCT
ftr-386	661	21	to	to	PART
ftr-386	661	22	exempt	exempt	VERB
ftr-386	661	23	investment	investment	NOUN
ftr-386	661	24	income	income	NOUN
ftr-386	661	25	is	be	AUX
ftr-386	661	26	not	not	PART
ftr-386	661	27	an	an	DET
ftr-386	661	28	“	"	PUNCT
ftr-386	661	29	income	income	NOUN
ftr-386	661	30	tax	tax	NOUN
ftr-386	661	31	”	"	PUNCT
ftr-386	661	32	that	that	PRON
ftr-386	661	33	can	can	AUX
ftr-386	661	34	be	be	AUX
ftr-386	661	35	supported	support	VERB
ftr-386	661	36	by	by	ADP
ftr-386	661	37	the	the	DET
ftr-386	661	38	16th	16th	ADJ
ftr-386	661	39	amendment	amendment	NOUN
ftr-386	661	40	.	.	PUNCT
ftr-386	662	1	whatever	whatever	PRON
ftr-386	662	2	the	the	DET
ftr-386	662	3	dubious	dubious	ADJ
ftr-386	662	4	merits	merit	NOUN
ftr-386	662	5	of	of	ADP
ftr-386	662	6	this	this	DET
ftr-386	662	7	argument	argument	NOUN
ftr-386	662	8	,	,	PUNCT
ftr-386	662	9	it	it	PRON
ftr-386	662	10	would	would	AUX
ftr-386	662	11	not	not	PART
ftr-386	662	12	rule	rule	VERB
ftr-386	662	13	out	out	ADP
ftr-386	662	14	validation	validation	NOUN
ftr-386	662	15	as	as	ADP
ftr-386	662	16	an	an	DET
ftr-386	662	17	indirect	indirect	ADJ
ftr-386	662	18	tax	tax	NOUN
ftr-386	662	19	.	.	PUNCT
ftr-386	663	1	114	114	NUM
ftr-386	663	2	.	.	PUNCT
ftr-386	664	1	see	see	VERB
ftr-386	664	2	the	the	DET
ftr-386	664	3	discussion	discussion	NOUN
ftr-386	664	4	of	of	ADP
ftr-386	664	5	the	the	DET
ftr-386	664	6	sanford	sanford	PROPN
ftr-386	664	7	&	&	CCONJ
ftr-386	664	8	brooks	brooks	PROPN
ftr-386	664	9	co.	co.	PROPN
ftr-386	664	10	case	case	NOUN
ftr-386	664	11	in	in	ADP
ftr-386	664	12	the	the	DET
ftr-386	664	13	text	text	NOUN
ftr-386	664	14	accompanying	accompany	VERB
ftr-386	664	15	note	note	NOUN
ftr-386	664	16	130	130	NUM
ftr-386	664	17	.	.	PUNCT
ftr-386	665	1	see	see	VERB
ftr-386	665	2	also	also	ADV
ftr-386	665	3	stanton	stanton	PROPN
ftr-386	665	4	v.	v.	ADP
ftr-386	665	5	baltic	baltic	PROPN
ftr-386	665	6	mining	mining	PROPN
ftr-386	665	7	co.	co.	PROPN
ftr-386	665	8	,	,	PUNCT
ftr-386	665	9	240	240	NUM
ftr-386	665	10	u.s	u.s	PROPN
ftr-386	665	11	.	.	PROPN
ftr-386	665	12	103	103	NUM
ftr-386	665	13	(	(	PUNCT
ftr-386	665	14	1916	1916	NUM
ftr-386	665	15	)	)	PUNCT
ftr-386	665	16	(	(	PUNCT
ftr-386	665	17	congress	congress	PROPN
ftr-386	665	18	is	be	AUX
ftr-386	665	19	not	not	PART
ftr-386	665	20	required	require	VERB
ftr-386	665	21	by	by	ADP
ftr-386	665	22	the	the	DET
ftr-386	665	23	constitution	constitution	NOUN
ftr-386	665	24	to	to	PART
ftr-386	665	25	provide	provide	VERB
ftr-386	665	26	for	for	ADP
ftr-386	665	27	an	an	DET
ftr-386	665	28	adequate	adequate	ADJ
ftr-386	665	29	depreciation	depreciation	NOUN
ftr-386	665	30	or	or	CCONJ
ftr-386	665	31	depletion	depletion	NOUN
ftr-386	665	32	allowance	allowance	NOUN
ftr-386	665	33	)	)	PUNCT
ftr-386	665	34	;	;	PUNCT
ftr-386	665	35	von	von	PROPN
ftr-386	665	36	baumbach	baumbach	VERB
ftr-386	665	37	v.	v.	ADP
ftr-386	665	38	sargent	sargent	PROPN
ftr-386	665	39	land	land	PROPN
ftr-386	665	40	co.	co.	PROPN
ftr-386	665	41	,	,	PUNCT
ftr-386	665	42	242	242	NUM
ftr-386	665	43	u.s	u.s	PROPN
ftr-386	665	44	.	.	PROPN
ftr-386	665	45	503	503	NUM
ftr-386	665	46	,	,	PUNCT
ftr-386	665	47	524	524	NUM
ftr-386	665	48	(	(	PUNCT
ftr-386	665	49	1917	1917	NUM
ftr-386	665	50	)	)	PUNCT
ftr-386	665	51	(	(	PUNCT
ftr-386	665	52	congress	congress	PROPN
ftr-386	665	53	did	do	AUX
ftr-386	665	54	not	not	PART
ftr-386	665	55	intend	intend	VERB
ftr-386	665	56	the	the	DET
ftr-386	665	57	“	"	PUNCT
ftr-386	665	58	depreciation	depreciation	NOUN
ftr-386	665	59	”	"	PUNCT
ftr-386	665	60	allowance	allowance	NOUN
ftr-386	665	61	to	to	PART
ftr-386	665	62	include	include	VERB
ftr-386	665	63	depletion	depletion	NOUN
ftr-386	665	64	of	of	ADP
ftr-386	665	65	minerals	mineral	NOUN
ftr-386	665	66	in	in	ADP
ftr-386	665	67	place	place	NOUN
ftr-386	665	68	)	)	PUNCT
ftr-386	665	69	.	.	PUNCT
ftr-386	666	1	115	115	NUM
ftr-386	666	2	.	.	PUNCT
ftr-386	667	1	see	see	VERB
ftr-386	667	2	generally	generally	ADV
ftr-386	667	3	joseph	joseph	PROPN
ftr-386	667	4	m.	m.	PROPN
ftr-386	667	5	dodge	dodge	PROPN
ftr-386	667	6	,	,	PUNCT
ftr-386	667	7	the	the	DET
ftr-386	667	8	logic	logic	NOUN
ftr-386	667	9	of	of	ADP
ftr-386	667	10	tax	tax	NOUN
ftr-386	667	11	pg	pg	NOUN
ftr-386	667	12	.	.	PROPN
ftr-386	668	1	20	20	NUM
ftr-386	668	2	-	-	SYM
ftr-386	668	3	21	21	NUM
ftr-386	668	4	(	(	PUNCT
ftr-386	668	5	1989	1989	NUM
ftr-386	668	6	)	)	PUNCT
ftr-386	668	7	.	.	PUNCT
ftr-386	669	1	116	116	NUM
ftr-386	669	2	.	.	PUNCT
ftr-386	670	1	in	in	ADP
ftr-386	670	2	this	this	DET
ftr-386	670	3	case	case	NOUN
ftr-386	670	4	,	,	PUNCT
ftr-386	670	5	the	the	DET
ftr-386	670	6	“	"	PUNCT
ftr-386	670	7	loss	loss	NOUN
ftr-386	670	8	”	"	PUNCT
ftr-386	670	9	under	under	ADP
ftr-386	670	10	irc	irc	PROPN
ftr-386	670	11	§	§	PROPN
ftr-386	670	12	1001(a	1001(a	NOUN
ftr-386	670	13	)	)	PUNCT
ftr-386	670	14	is	be	AUX
ftr-386	670	15	disallowed	disallow	VERB
ftr-386	670	16	under	under	ADP
ftr-386	670	17	irc	irc	PROPN
ftr-386	670	18	§	§	PROPN
ftr-386	670	19	165(c	165(c	PROPN
ftr-386	670	20	)	)	PUNCT
ftr-386	670	21	,	,	PUNCT
ftr-386	670	22	but	but	CCONJ
ftr-386	670	23	gross	gross	ADJ
ftr-386	670	24	proceeds	proceed	NOUN
ftr-386	670	25	are	be	AUX
ftr-386	670	26	non	non	ADJ
ftr-386	670	27	-	-	ADJ
ftr-386	670	28	taxable	taxable	ADJ
ftr-386	670	29	by	by	ADP
ftr-386	670	30	reason	reason	NOUN
ftr-386	670	31	of	of	ADP
ftr-386	670	32	the	the	DET
ftr-386	670	33	basis	basis	NOUN
ftr-386	670	34	offset	offset	NOUN
ftr-386	670	35	.	.	PUNCT
ftr-386	671	1	117	117	NUM
ftr-386	671	2	.	.	PUNCT
ftr-386	672	1	see	see	VERB
ftr-386	672	2	irc	irc	PROPN
ftr-386	672	3	§	§	PROPN
ftr-386	672	4	§	§	PROPN
ftr-386	672	5	183(b	183(b	PROPN
ftr-386	672	6	)	)	PUNCT
ftr-386	672	7	,	,	PUNCT
ftr-386	672	8	280a(c)(5	280a(c)(5	PROPN
ftr-386	672	9	)	)	PUNCT
ftr-386	672	10	.	.	PUNCT
ftr-386	673	1	however	however	ADV
ftr-386	673	2	,	,	PUNCT
ftr-386	673	3	the	the	DET
ftr-386	673	4	deductions	deduction	NOUN
ftr-386	673	5	may	may	AUX
ftr-386	673	6	be	be	AUX
ftr-386	673	7	of	of	ADP
ftr-386	673	8	little	little	ADJ
ftr-386	673	9	value	value	NOUN
ftr-386	673	10	on	on	ADP
ftr-386	673	11	account	account	NOUN
ftr-386	673	12	of	of	ADP
ftr-386	673	13	the	the	DET
ftr-386	673	14	fact	fact	NOUN
ftr-386	673	15	that	that	SCONJ
ftr-386	673	16	such	such	ADJ
ftr-386	673	17	deductions	deduction	NOUN
ftr-386	673	18	are	be	AUX
ftr-386	673	19	“	"	PUNCT
ftr-386	673	20	miscellaneous	miscellaneous	ADJ
ftr-386	673	21	itemized	itemize	VERB
ftr-386	673	22	deductions	deduction	NOUN
ftr-386	673	23	”	"	PUNCT
ftr-386	673	24	under	under	ADP
ftr-386	673	25	irc	irc	PROPN
ftr-386	673	26	§	§	PROPN
ftr-386	673	27	67	67	NUM
ftr-386	673	28	that	that	PRON
ftr-386	673	29	are	be	AUX
ftr-386	673	30	subject	subject	ADJ
ftr-386	673	31	to	to	ADP
ftr-386	673	32	a	a	DET
ftr-386	673	33	significant	significant	ADJ
ftr-386	673	34	“	"	PUNCT
ftr-386	673	35	floor	floor	NOUN
ftr-386	673	36	,	,	PUNCT
ftr-386	673	37	”	"	PUNCT
ftr-386	673	38	as	as	ADV
ftr-386	673	39	well	well	ADV
ftr-386	673	40	as	as	ADP
ftr-386	673	41	being	be	AUX
ftr-386	673	42	wholly	wholly	ADV
ftr-386	673	43	disallowed	disallow	VERB
ftr-386	673	44	for	for	ADP
ftr-386	673	45	purposes	purpose	NOUN
ftr-386	673	46	of	of	ADP
ftr-386	673	47	the	the	DET
ftr-386	673	48	alternative	alternative	ADJ
ftr-386	673	49	minimum	minimum	ADJ
ftr-386	673	50	tax	tax	NOUN
ftr-386	673	51	.	.	PUNCT
ftr-386	674	1	in	in	ADP
ftr-386	674	2	addition	addition	NOUN
ftr-386	674	3	,	,	PUNCT
ftr-386	674	4	tax	tax	NOUN
ftr-386	674	5	already	already	ADV
ftr-386	674	6	has	have	VERB
ftr-386	674	7	numerous	numerous	ADJ
ftr-386	674	8	consumption	consumption	NOUN
ftr-386	674	9	tax	tax	NOUN
ftr-386	674	10	features	feature	NOUN
ftr-386	674	11	?	?	PUNCT
ftr-386	675	1	would	would	AUX
ftr-386	675	2	there	there	PRON
ftr-386	675	3	be	be	AUX
ftr-386	675	4	a112	a112	PROPN
ftr-386	675	5	“	"	PUNCT
ftr-386	675	6	tipping	tipping	NOUN
ftr-386	675	7	point	point	NOUN
ftr-386	675	8	”	"	PUNCT
ftr-386	675	9	at	at	ADP
ftr-386	675	10	which	which	PRON
ftr-386	675	11	the	the	DET
ftr-386	675	12	entire	entire	ADJ
ftr-386	675	13	tax	tax	NOUN
ftr-386	675	14	would	would	AUX
ftr-386	675	15	be	be	AUX
ftr-386	675	16	unconstitutional?113	unconstitutional?113	ADJ
ftr-386	675	17	the	the	DET
ftr-386	675	18	only	only	ADJ
ftr-386	675	19	conceivable	conceivable	ADJ
ftr-386	675	20	textual	textual	ADJ
ftr-386	675	21	basis	basis	NOUN
ftr-386	675	22	for	for	ADP
ftr-386	675	23	mandating	mandate	VERB
ftr-386	675	24	capital	capital	NOUN
ftr-386	675	25	recovery	recovery	NOUN
ftr-386	675	26	would	would	AUX
ftr-386	675	27	derive	derive	VERB
ftr-386	675	28	from	from	ADP
ftr-386	675	29	a	a	DET
ftr-386	675	30	question	question	NOUN
ftr-386	675	31	-	-	PUNCT
ftr-386	675	32	begging	beg	VERB
ftr-386	675	33	assumption	assumption	NOUN
ftr-386	675	34	that	that	SCONJ
ftr-386	675	35	“	"	PUNCT
ftr-386	675	36	incomes	income	NOUN
ftr-386	675	37	”	"	PUNCT
ftr-386	675	38	is	be	AUX
ftr-386	675	39	something	something	PRON
ftr-386	675	40	distinct	distinct	ADJ
ftr-386	675	41	from	from	ADP
ftr-386	675	42	“	"	PUNCT
ftr-386	675	43	capital	capital	NOUN
ftr-386	675	44	.	.	PUNCT
ftr-386	675	45	”	"	PUNCT
ftr-386	676	1	it	it	PRON
ftr-386	676	2	did	do	AUX
ftr-386	676	3	n’t	not	PART
ftr-386	676	4	help	help	VERB
ftr-386	676	5	the	the	DET
ftr-386	676	6	early	early	ADJ
ftr-386	676	7	evolution	evolution	NOUN
ftr-386	676	8	of	of	ADP
ftr-386	676	9	tax	tax	NOUN
ftr-386	676	10	doctrine	doctrine	NOUN
ftr-386	676	11	that	that	SCONJ
ftr-386	676	12	thinking	think	VERB
ftr-386	676	13	about	about	ADP
ftr-386	676	14	“	"	PUNCT
ftr-386	676	15	capital	capital	NOUN
ftr-386	676	16	”	"	PUNCT
ftr-386	676	17	was	be	AUX
ftr-386	676	18	confused	confuse	VERB
ftr-386	676	19	(	(	PUNCT
ftr-386	676	20	a	a	DET
ftr-386	676	21	matter	matter	NOUN
ftr-386	676	22	discussed	discuss	VERB
ftr-386	676	23	shortly	shortly	ADV
ftr-386	676	24	)	)	PUNCT
ftr-386	676	25	.	.	PUNCT
ftr-386	677	1	the	the	DET
ftr-386	677	2	relevant	relevant	ADJ
ftr-386	677	3	notion	notion	NOUN
ftr-386	677	4	of	of	ADP
ftr-386	677	5	capital	capital	NOUN
ftr-386	677	6	under	under	ADP
ftr-386	677	7	an	an	DET
ftr-386	677	8	income	income	NOUN
ftr-386	677	9	tax	tax	NOUN
ftr-386	677	10	is	be	AUX
ftr-386	677	11	“	"	PUNCT
ftr-386	677	12	costs	cost	NOUN
ftr-386	677	13	of	of	ADP
ftr-386	677	14	income	income	NOUN
ftr-386	677	15	production	production	NOUN
ftr-386	677	16	.	.	PUNCT
ftr-386	677	17	”	"	PUNCT
ftr-386	678	1	the	the	DET
ftr-386	678	2	distinction	distinction	NOUN
ftr-386	678	3	between	between	ADP
ftr-386	678	4	basis	basis	NOUN
ftr-386	678	5	offsets	offset	NOUN
ftr-386	678	6	and	and	CCONJ
ftr-386	678	7	business	business	NOUN
ftr-386	678	8	and	and	CCONJ
ftr-386	678	9	investment	investment	NOUN
ftr-386	678	10	“	"	PUNCT
ftr-386	678	11	expenses	expense	NOUN
ftr-386	678	12	”	"	PUNCT
ftr-386	678	13	is	be	AUX
ftr-386	678	14	,	,	PUNCT
ftr-386	678	15	therefore	therefore	ADV
ftr-386	678	16	,	,	PUNCT
ftr-386	678	17	not	not	PART
ftr-386	678	18	fundamental	fundamental	ADJ
ftr-386	678	19	with	with	ADP
ftr-386	678	20	respect	respect	NOUN
ftr-386	678	21	to	to	ADP
ftr-386	678	22	the	the	DET
ftr-386	678	23	concept	concept	NOUN
ftr-386	678	24	of	of	ADP
ftr-386	678	25	income	income	NOUN
ftr-386	678	26	in	in	ADP
ftr-386	678	27	the	the	DET
ftr-386	678	28	tax	tax	NOUN
ftr-386	678	29	sense	sense	NOUN
ftr-386	678	30	,	,	PUNCT
ftr-386	678	31	because	because	SCONJ
ftr-386	678	32	both	both	PRON
ftr-386	678	33	are	be	AUX
ftr-386	678	34	equally	equally	ADV
ftr-386	678	35	costs	cost	NOUN
ftr-386	678	36	of	of	ADP
ftr-386	678	37	producing	produce	VERB
ftr-386	678	38	income	income	NOUN
ftr-386	678	39	.	.	PUNCT
ftr-386	679	1	conceptually	conceptually	ADV
ftr-386	679	2	,	,	PUNCT
ftr-386	679	3	the	the	DET
ftr-386	679	4	only	only	ADJ
ftr-386	679	5	difference	difference	NOUN
ftr-386	679	6	is	be	AUX
ftr-386	679	7	that	that	SCONJ
ftr-386	679	8	basis	basis	NOUN
ftr-386	679	9	is	be	AUX
ftr-386	679	10	a	a	DET
ftr-386	679	11	carryover	carryover	NOUN
ftr-386	679	12	from	from	ADP
ftr-386	679	13	a	a	DET
ftr-386	679	14	prior	prior	ADJ
ftr-386	679	15	-	-	PUNCT
ftr-386	679	16	year	year	NOUN
ftr-386	679	17	’s	’s	PART
ftr-386	679	18	expenditure	expenditure	NOUN
ftr-386	679	19	,	,	PUNCT
ftr-386	679	20	whereas	whereas	SCONJ
ftr-386	679	21	an	an	DET
ftr-386	679	22	expense	expense	NOUN
ftr-386	679	23	is	be	AUX
ftr-386	679	24	a	a	DET
ftr-386	679	25	current	current	ADJ
ftr-386	679	26	expenditure	expenditure	NOUN
ftr-386	679	27	.	.	PUNCT
ftr-386	680	1	it	it	PRON
ftr-386	680	2	is	be	AUX
ftr-386	680	3	unimaginable	unimaginable	ADJ
ftr-386	680	4	that	that	SCONJ
ftr-386	680	5	a	a	DET
ftr-386	680	6	mere	mere	ADJ
ftr-386	680	7	timing	timing	NOUN
ftr-386	680	8	rule	rule	NOUN
ftr-386	680	9	has	have	VERB
ftr-386	680	10	constitutional	constitutional	ADJ
ftr-386	680	11	significance	significance	NOUN
ftr-386	680	12	,	,	PUNCT
ftr-386	680	13	and	and	CCONJ
ftr-386	680	14	in	in	ADP
ftr-386	680	15	fact	fact	NOUN
ftr-386	680	16	the	the	DET
ftr-386	680	17	supreme	supreme	PROPN
ftr-386	680	18	court	court	PROPN
ftr-386	680	19	has	have	AUX
ftr-386	680	20	held	hold	VERB
ftr-386	680	21	that	that	SCONJ
ftr-386	680	22	congress	congress	PROPN
ftr-386	680	23	has	have	VERB
ftr-386	680	24	the	the	DET
ftr-386	680	25	power	power	NOUN
ftr-386	680	26	to	to	PART
ftr-386	680	27	decide	decide	VERB
ftr-386	680	28	tax	tax	NOUN
ftr-386	680	29	accounting	accounting	NOUN
ftr-386	680	30	issues	issue	NOUN
ftr-386	680	31	as	as	SCONJ
ftr-386	680	32	it	it	PRON
ftr-386	680	33	sees	see	VERB
ftr-386	680	34	fit.114	fit.114	NOUN
ftr-386	680	35	capital	capital	NOUN
ftr-386	680	36	recovery	recovery	NOUN
ftr-386	680	37	(	(	PUNCT
ftr-386	680	38	in	in	ADP
ftr-386	680	39	the	the	DET
ftr-386	680	40	tax	tax	NOUN
ftr-386	680	41	sense	sense	NOUN
ftr-386	680	42	)	)	PUNCT
ftr-386	680	43	reflects	reflect	VERB
ftr-386	680	44	a	a	DET
ftr-386	680	45	core	core	NOUN
ftr-386	680	46	policy	policy	NOUN
ftr-386	680	47	to	to	PART
ftr-386	680	48	avoid	avoid	VERB
ftr-386	680	49	double	double	ADJ
ftr-386	680	50	taxation	taxation	NOUN
ftr-386	680	51	of	of	ADP
ftr-386	680	52	the	the	DET
ftr-386	680	53	same	same	ADJ
ftr-386	680	54	dollars	dollar	NOUN
ftr-386	680	55	to	to	ADP
ftr-386	680	56	the	the	DET
ftr-386	680	57	same	same	ADJ
ftr-386	680	58	taxpayer	taxpayer	NOUN
ftr-386	680	59	.	.	PUNCT
ftr-386	681	1	without	without	ADP
ftr-386	681	2	capital	capital	PROPN
ftr-386	681	3	recovery,115	recovery,115	PROPN
ftr-386	681	4	business	business	NOUN
ftr-386	681	5	and	and	CCONJ
ftr-386	681	6	investment	investment	NOUN
ftr-386	681	7	would	would	AUX
ftr-386	681	8	be	be	AUX
ftr-386	681	9	systematically	systematically	ADV
ftr-386	681	10	disfavored	disfavor	VERB
ftr-386	681	11	by	by	ADP
ftr-386	681	12	the	the	DET
ftr-386	681	13	tax	tax	NOUN
ftr-386	681	14	system	system	NOUN
ftr-386	681	15	relative	relative	ADJ
ftr-386	681	16	to	to	ADP
ftr-386	681	17	wage	wage	NOUN
ftr-386	681	18	-	-	PUNCT
ftr-386	681	19	earning	earn	VERB
ftr-386	681	20	and	and	CCONJ
ftr-386	681	21	consumption	consumption	NOUN
ftr-386	681	22	.	.	PUNCT
ftr-386	682	1	this	this	PRON
ftr-386	682	2	is	be	AUX
ftr-386	682	3	a	a	DET
ftr-386	682	4	classic	classic	ADJ
ftr-386	682	5	policy	policy	NOUN
ftr-386	682	6	justification	justification	NOUN
ftr-386	682	7	.	.	PUNCT
ftr-386	683	1	but	but	CCONJ
ftr-386	683	2	tax	tax	NOUN
ftr-386	683	3	policy	policy	NOUN
ftr-386	683	4	issues	issue	NOUN
ftr-386	683	5	are	be	AUX
ftr-386	683	6	also	also	ADV
ftr-386	683	7	best	well	ADV
ftr-386	683	8	left	leave	VERB
ftr-386	683	9	to	to	ADP
ftr-386	683	10	congress	congress	PROPN
ftr-386	683	11	to	to	PART
ftr-386	683	12	decide	decide	VERB
ftr-386	683	13	(	(	PUNCT
ftr-386	683	14	and	and	CCONJ
ftr-386	683	15	to	to	PART
ftr-386	683	16	balance	balance	VERB
ftr-386	683	17	against	against	ADP
ftr-386	683	18	non	non	ADJ
ftr-386	683	19	-	-	ADJ
ftr-386	683	20	tax	tax	ADJ
ftr-386	683	21	policies	policy	NOUN
ftr-386	683	22	)	)	PUNCT
ftr-386	683	23	.	.	PUNCT
ftr-386	684	1	this	this	DET
ftr-386	684	2	particular	particular	ADJ
ftr-386	684	3	policy	policy	NOUN
ftr-386	684	4	cuts	cut	NOUN
ftr-386	684	5	across	across	ADP
ftr-386	684	6	the	the	DET
ftr-386	684	7	distinction	distinction	NOUN
ftr-386	684	8	between	between	ADP
ftr-386	684	9	basis	basis	NOUN
ftr-386	684	10	offsets	offset	NOUN
ftr-386	684	11	and	and	CCONJ
ftr-386	684	12	expenses	expense	NOUN
ftr-386	684	13	.	.	PUNCT
ftr-386	685	1	thus	thus	ADV
ftr-386	685	2	,	,	PUNCT
ftr-386	685	3	just	just	ADV
ftr-386	685	4	as	as	SCONJ
ftr-386	685	5	basis	basis	NOUN
ftr-386	685	6	is	be	AUX
ftr-386	685	7	an	an	DET
ftr-386	685	8	offset	offset	NOUN
ftr-386	685	9	against	against	ADP
ftr-386	685	10	the	the	DET
ftr-386	685	11	proceeds	proceed	NOUN
ftr-386	685	12	of	of	ADP
ftr-386	685	13	sale	sale	NOUN
ftr-386	685	14	(	(	PUNCT
ftr-386	685	15	but	but	CCONJ
ftr-386	685	16	only	only	ADV
ftr-386	685	17	to	to	ADP
ftr-386	685	18	the	the	DET
ftr-386	685	19	extent	extent	NOUN
ftr-386	685	20	of	of	ADP
ftr-386	685	21	such	such	ADJ
ftr-386	685	22	proceeds	proceed	NOUN
ftr-386	685	23	)	)	PUNCT
ftr-386	685	24	even	even	ADV
ftr-386	685	25	in	in	ADP
ftr-386	685	26	the	the	DET
ftr-386	685	27	case	case	NOUN
ftr-386	685	28	of	of	ADP
ftr-386	685	29	personal	personal	ADJ
ftr-386	685	30	-	-	PUNCT
ftr-386	685	31	use	use	NOUN
ftr-386	685	32	assets	asset	NOUN
ftr-386	685	33	,	,	PUNCT
ftr-386	685	34	so	so	SCONJ
ftr-386	685	35	expense	expense	NOUN
ftr-386	685	36	deductions	deduction	NOUN
ftr-386	685	37	with	with	ADP
ftr-386	685	38	respect	respect	NOUN
ftr-386	685	39	to	to	ADP
ftr-386	685	40	personal	personal	ADJ
ftr-386	685	41	(	(	PUNCT
ftr-386	685	42	hobby)116	hobby)116	INTJ
ftr-386	685	43	activities	activity	NOUN
ftr-386	685	44	are	be	AUX
ftr-386	685	45	allowed	allow	VERB
ftr-386	685	46	to	to	ADP
ftr-386	685	47	the	the	DET
ftr-386	685	48	extent	extent	NOUN
ftr-386	685	49	of	of	ADP
ftr-386	685	50	the	the	DET
ftr-386	685	51	gross	gross	ADJ
ftr-386	685	52	income	income	NOUN
ftr-386	685	53	from	from	ADP
ftr-386	685	54	such	such	ADJ
ftr-386	685	55	activity	activity	NOUN
ftr-386	685	56	.	.	PUNCT
ftr-386	686	1	if117	if117	PROPN
ftr-386	686	2	2007	2007	NUM
ftr-386	686	3	murphy	murphy	NOUN
ftr-386	686	4	and	and	CCONJ
ftr-386	686	5	the	the	DET
ftr-386	686	6	sixteenth	sixteenth	ADJ
ftr-386	686	7	amendment	amendment	NOUN
ftr-386	686	8	399	399	NUM
ftr-386	686	9	deductions	deduction	NOUN
ftr-386	686	10	in	in	ADP
ftr-386	686	11	excess	excess	NOUN
ftr-386	686	12	of	of	ADP
ftr-386	686	13	gross	gross	ADJ
ftr-386	686	14	income	income	NOUN
ftr-386	686	15	(	(	PUNCT
ftr-386	686	16	disallowed	disallow	VERB
ftr-386	686	17	in	in	ADP
ftr-386	686	18	the	the	DET
ftr-386	686	19	current	current	ADJ
ftr-386	686	20	year	year	NOUN
ftr-386	686	21	)	)	PUNCT
ftr-386	686	22	are	be	AUX
ftr-386	686	23	not	not	PART
ftr-386	686	24	carried	carry	VERB
ftr-386	686	25	over	over	ADP
ftr-386	686	26	to	to	ADP
ftr-386	686	27	future	future	ADJ
ftr-386	686	28	years	year	NOUN
ftr-386	686	29	.	.	PUNCT
ftr-386	687	1	118	118	NUM
ftr-386	687	2	.	.	PUNCT
ftr-386	687	3	see	see	VERB
ftr-386	687	4	higgins	higgins	PROPN
ftr-386	687	5	v.	v.	ADP
ftr-386	687	6	comm’r	comm’r	PROPN
ftr-386	687	7	,	,	PUNCT
ftr-386	687	8	312	312	NUM
ftr-386	687	9	u.s	u.s	PROPN
ftr-386	687	10	.	.	PROPN
ftr-386	687	11	212	212	NUM
ftr-386	687	12	(	(	PUNCT
ftr-386	687	13	1941	1941	NUM
ftr-386	687	14	)	)	PUNCT
ftr-386	687	15	(	(	PUNCT
ftr-386	687	16	holding	hold	VERB
ftr-386	687	17	that	that	SCONJ
ftr-386	687	18	costs	cost	NOUN
ftr-386	687	19	of	of	ADP
ftr-386	687	20	managing	manage	VERB
ftr-386	687	21	investments	investment	NOUN
ftr-386	687	22	could	could	AUX
ftr-386	687	23	not	not	PART
ftr-386	687	24	be	be	AUX
ftr-386	687	25	claimed	claim	VERB
ftr-386	687	26	as	as	ADP
ftr-386	687	27	deductions	deduction	NOUN
ftr-386	687	28	of	of	ADP
ftr-386	687	29	carrying	carry	VERB
ftr-386	687	30	a	a	DET
ftr-386	687	31	business	business	NOUN
ftr-386	687	32	)	)	PUNCT
ftr-386	687	33	.	.	PUNCT
ftr-386	688	1	119	119	X
ftr-386	688	2	.	.	PUNCT
ftr-386	688	3	see	see	VERB
ftr-386	688	4	note	note	NOUN
ftr-386	688	5	95	95	NUM
ftr-386	688	6	.	.	PUNCT
ftr-386	689	1	120	120	NUM
ftr-386	689	2	.	.	PUNCT
ftr-386	690	1	these	these	PRON
ftr-386	690	2	and	and	CCONJ
ftr-386	690	3	other	other	ADJ
ftr-386	690	4	cases	case	NOUN
ftr-386	690	5	referring	refer	VERB
ftr-386	690	6	to	to	ADP
ftr-386	690	7	“	"	PUNCT
ftr-386	690	8	gain	gain	NOUN
ftr-386	690	9	”	"	PUNCT
ftr-386	690	10	are	be	AUX
ftr-386	690	11	discussed	discuss	VERB
ftr-386	690	12	below	below	ADV
ftr-386	690	13	,	,	PUNCT
ftr-386	690	14	mainly	mainly	ADV
ftr-386	690	15	in	in	ADP
ftr-386	690	16	note	note	NOUN
ftr-386	690	17	153	153	NUM
ftr-386	690	18	.	.	NOUN
ftr-386	690	19	121	121	NUM
ftr-386	690	20	.	.	PUNCT
ftr-386	691	1	see	see	VERB
ftr-386	691	2	irc	irc	PROPN
ftr-386	691	3	§	§	PROPN
ftr-386	691	4	1001(a	1001(a	NOUN
ftr-386	691	5	)	)	PUNCT
ftr-386	691	6	(	(	PUNCT
ftr-386	691	7	defining	define	VERB
ftr-386	691	8	“	"	PUNCT
ftr-386	691	9	gain	gain	NOUN
ftr-386	691	10	”	"	PUNCT
ftr-386	691	11	on	on	ADP
ftr-386	691	12	sale	sale	NOUN
ftr-386	691	13	or	or	CCONJ
ftr-386	691	14	disposition	disposition	NOUN
ftr-386	691	15	as	as	ADP
ftr-386	691	16	the	the	DET
ftr-386	691	17	excess	excess	NOUN
ftr-386	691	18	of	of	ADP
ftr-386	691	19	amount	amount	NOUN
ftr-386	691	20	realized	realize	VERB
ftr-386	691	21	over	over	ADP
ftr-386	691	22	basis	basis	NOUN
ftr-386	691	23	)	)	PUNCT
ftr-386	691	24	.	.	PUNCT
ftr-386	692	1	122	122	NUM
ftr-386	692	2	.	.	PUNCT
ftr-386	693	1	even	even	ADV
ftr-386	693	2	the	the	DET
ftr-386	693	3	decision	decision	NOUN
ftr-386	693	4	to	to	PART
ftr-386	693	5	account	account	VERB
ftr-386	693	6	for	for	ADP
ftr-386	693	7	property	property	NOUN
ftr-386	693	8	dispositions	disposition	NOUN
ftr-386	693	9	on	on	ADP
ftr-386	693	10	an	an	DET
ftr-386	693	11	asset	asset	NOUN
ftr-386	693	12	-	-	PUNCT
ftr-386	693	13	by	by	ADP
ftr-386	693	14	-	-	PUNCT
ftr-386	693	15	asset	asset	NOUN
ftr-386	693	16	basis	basis	NOUN
ftr-386	693	17	is	be	AUX
ftr-386	693	18	arbitrary	arbitrary	ADJ
ftr-386	693	19	.	.	PUNCT
ftr-386	694	1	assets	asset	NOUN
ftr-386	694	2	(	(	PUNCT
ftr-386	694	3	within	within	ADP
ftr-386	694	4	a	a	DET
ftr-386	694	5	class	class	NOUN
ftr-386	694	6	having	have	VERB
ftr-386	694	7	the	the	DET
ftr-386	694	8	same	same	ADJ
ftr-386	694	9	relevant	relevant	ADJ
ftr-386	694	10	tax	tax	NOUN
ftr-386	694	11	attributes	attribute	NOUN
ftr-386	694	12	)	)	PUNCT
ftr-386	694	13	could	could	AUX
ftr-386	694	14	simply	simply	ADV
ftr-386	694	15	be	be	AUX
ftr-386	694	16	aggregated	aggregate	VERB
ftr-386	694	17	into	into	ADP
ftr-386	694	18	a	a	DET
ftr-386	694	19	mass	mass	ADJ
ftr-386	694	20	asset	asset	NOUN
ftr-386	694	21	account	account	NOUN
ftr-386	694	22	in	in	ADP
ftr-386	694	23	which	which	PRON
ftr-386	694	24	aggregate	aggregate	ADJ
ftr-386	694	25	gross	gross	ADJ
ftr-386	694	26	receipts	receipt	NOUN
ftr-386	694	27	are	be	AUX
ftr-386	694	28	compared	compare	VERB
ftr-386	694	29	to	to	PART
ftr-386	694	30	aggregate	aggregate	VERB
ftr-386	694	31	basis	basis	NOUN
ftr-386	694	32	.	.	PUNCT
ftr-386	695	1	see	see	VERB
ftr-386	695	2	irc	irc	PROPN
ftr-386	695	3	§	§	PROPN
ftr-386	695	4	§	§	PROPN
ftr-386	695	5	165(d	165(d	PROPN
ftr-386	695	6	)	)	PUNCT
ftr-386	695	7	(	(	PUNCT
ftr-386	695	8	gambling	gambling	NOUN
ftr-386	695	9	gains	gain	NOUN
ftr-386	695	10	and	and	CCONJ
ftr-386	695	11	losses	loss	NOUN
ftr-386	695	12	)	)	PUNCT
ftr-386	695	13	,	,	PUNCT
ftr-386	695	14	471	471	NUM
ftr-386	695	15	(	(	PUNCT
ftr-386	695	16	inventories	inventory	NOUN
ftr-386	695	17	)	)	PUNCT
ftr-386	695	18	.	.	PUNCT
ftr-386	696	1	123	123	NUM
ftr-386	696	2	.	.	PUNCT
ftr-386	697	1	the	the	DET
ftr-386	697	2	deductions	deduction	NOUN
ftr-386	697	3	that	that	PRON
ftr-386	697	4	are	be	AUX
ftr-386	697	5	listed	list	VERB
ftr-386	697	6	in	in	ADP
ftr-386	697	7	irc	irc	PROPN
ftr-386	697	8	§	§	PROPN
ftr-386	697	9	62	62	NUM
ftr-386	697	10	(	(	PUNCT
ftr-386	697	11	to	to	PART
ftr-386	697	12	be	be	AUX
ftr-386	697	13	taken	take	VERB
ftr-386	697	14	in	in	ADP
ftr-386	697	15	arriving	arrive	VERB
ftr-386	697	16	at	at	ADP
ftr-386	697	17	“	"	PUNCT
ftr-386	697	18	adjusted	adjusted	ADJ
ftr-386	697	19	gross	gross	ADJ
ftr-386	697	20	income	income	NOUN
ftr-386	697	21	”	"	PUNCT
ftr-386	697	22	)	)	PUNCT
ftr-386	697	23	are	be	AUX
ftr-386	697	24	effectively	effectively	ADV
ftr-386	697	25	netted	net	VERB
ftr-386	697	26	against	against	ADP
ftr-386	697	27	gross	gross	ADJ
ftr-386	697	28	income	income	NOUN
ftr-386	697	29	for	for	ADP
ftr-386	697	30	tax	tax	NOUN
ftr-386	697	31	reporting	reporting	NOUN
ftr-386	697	32	purposes	purpose	NOUN
ftr-386	697	33	,	,	PUNCT
ftr-386	697	34	because	because	SCONJ
ftr-386	697	35	they	they	PRON
ftr-386	697	36	are	be	AUX
ftr-386	697	37	allowed	allow	VERB
ftr-386	697	38	in	in	ADP
ftr-386	697	39	full	full	ADJ
ftr-386	697	40	.	.	PUNCT
ftr-386	698	1	schedules	schedule	NOUN
ftr-386	698	2	c	c	X
ftr-386	698	3	,	,	PUNCT
ftr-386	698	4	d	d	NOUN
ftr-386	698	5	,	,	PUNCT
ftr-386	698	6	and	and	CCONJ
ftr-386	698	7	e	e	X
ftr-386	698	8	of	of	ADP
ftr-386	698	9	the	the	DET
ftr-386	698	10	current	current	ADJ
ftr-386	698	11	form	form	NOUN
ftr-386	698	12	1040	1040	NUM
ftr-386	698	13	provide	provide	VERB
ftr-386	698	14	for	for	ADP
ftr-386	698	15	netting	net	VERB
ftr-386	698	16	of	of	ADP
ftr-386	698	17	certain	certain	ADJ
ftr-386	698	18	§	§	PROPN
ftr-386	698	19	62	62	NUM
ftr-386	698	20	deduction	deduction	NOUN
ftr-386	698	21	items	item	NOUN
ftr-386	698	22	against	against	ADP
ftr-386	698	23	gross	gross	ADJ
ftr-386	698	24	receipts	receipt	NOUN
ftr-386	698	25	in	in	ADP
ftr-386	698	26	the	the	DET
ftr-386	698	27	“	"	PUNCT
ftr-386	698	28	gross	gross	ADJ
ftr-386	698	29	income	income	NOUN
ftr-386	698	30	”	"	PUNCT
ftr-386	698	31	section	section	NOUN
ftr-386	698	32	of	of	ADP
ftr-386	698	33	the	the	DET
ftr-386	698	34	form	form	NOUN
ftr-386	698	35	1040	1040	NUM
ftr-386	698	36	individual	individual	ADJ
ftr-386	698	37	income	income	NOUN
ftr-386	698	38	tax	tax	NOUN
ftr-386	698	39	return	return	NOUN
ftr-386	698	40	,	,	PUNCT
ftr-386	698	41	even	even	ADV
ftr-386	698	42	though	though	SCONJ
ftr-386	698	43	such	such	ADJ
ftr-386	698	44	items	item	NOUN
ftr-386	698	45	are	be	AUX
ftr-386	698	46	“	"	PUNCT
ftr-386	698	47	deductions	deduction	NOUN
ftr-386	698	48	”	"	PUNCT
ftr-386	698	49	under	under	ADP
ftr-386	698	50	the	the	DET
ftr-386	698	51	code	code	NOUN
ftr-386	698	52	.	.	PUNCT
ftr-386	699	1	basis	basis	NOUN
ftr-386	699	2	and	and	CCONJ
ftr-386	699	3	expenses	expense	NOUN
ftr-386	699	4	of	of	ADP
ftr-386	699	5	income	income	NOUN
ftr-386	699	6	production	production	NOUN
ftr-386	699	7	are	be	AUX
ftr-386	699	8	equally	equally	ADV
ftr-386	699	9	“	"	PUNCT
ftr-386	699	10	capital	capital	NOUN
ftr-386	699	11	,	,	PUNCT
ftr-386	699	12	”	"	PUNCT
ftr-386	699	13	then	then	ADV
ftr-386	699	14	all	all	DET
ftr-386	699	15	expenses	expense	NOUN
ftr-386	699	16	of	of	ADP
ftr-386	699	17	income	income	NOUN
ftr-386	699	18	production	production	NOUN
ftr-386	699	19	must	must	AUX
ftr-386	699	20	be	be	AUX
ftr-386	699	21	deducted	deduct	VERB
ftr-386	699	22	.	.	PUNCT
ftr-386	700	1	yet	yet	CCONJ
ftr-386	700	2	the	the	DET
ftr-386	700	3	supreme	supreme	PROPN
ftr-386	700	4	court	court	PROPN
ftr-386	700	5	has	have	AUX
ftr-386	700	6	rejected	reject	VERB
ftr-386	700	7	attempts	attempt	NOUN
ftr-386	700	8	to	to	PART
ftr-386	700	9	require	require	VERB
ftr-386	700	10	such	such	ADJ
ftr-386	700	11	deductions	deduction	NOUN
ftr-386	700	12	where	where	SCONJ
ftr-386	700	13	not	not	PART
ftr-386	700	14	authorized	authorize	VERB
ftr-386	700	15	by	by	ADP
ftr-386	700	16	congress	congress	PROPN
ftr-386	700	17	,	,	PUNCT
ftr-386	700	18	and118	and118	PROPN
ftr-386	700	19	has	have	AUX
ftr-386	700	20	rejected	reject	VERB
ftr-386	700	21	constitutional	constitutional	ADJ
ftr-386	700	22	attacks	attack	NOUN
ftr-386	700	23	on	on	ADP
ftr-386	700	24	the	the	DET
ftr-386	700	25	disallowance	disallowance	NOUN
ftr-386	700	26	of	of	ADP
ftr-386	700	27	business	business	NOUN
ftr-386	700	28	deductions.119	deductions.119	PROPN
ftr-386	700	29	the	the	DET
ftr-386	700	30	only	only	ADJ
ftr-386	700	31	doctrinal	doctrinal	ADJ
ftr-386	700	32	answer	answer	NOUN
ftr-386	700	33	that	that	PRON
ftr-386	700	34	makes	make	VERB
ftr-386	700	35	sense	sense	NOUN
ftr-386	700	36	is	be	AUX
ftr-386	700	37	that	that	SCONJ
ftr-386	700	38	recovery	recovery	NOUN
ftr-386	700	39	of	of	ADP
ftr-386	700	40	capital	capital	NOUN
ftr-386	700	41	is	be	AUX
ftr-386	700	42	not	not	PART
ftr-386	700	43	constitutionally	constitutionally	ADV
ftr-386	700	44	mandated	mandate	VERB
ftr-386	700	45	at	at	ADV
ftr-386	700	46	all	all	ADV
ftr-386	700	47	.	.	PUNCT
ftr-386	701	1	(	(	PUNCT
ftr-386	701	2	d	d	X
ftr-386	701	3	)	)	PUNCT
ftr-386	701	4	income	income	NOUN
ftr-386	701	5	as	as	ADP
ftr-386	701	6	gain	gain	NOUN
ftr-386	701	7	?	?	PUNCT
ftr-386	702	1	the	the	DET
ftr-386	702	2	murphy	murphy	PROPN
ftr-386	702	3	panel	panel	NOUN
ftr-386	702	4	cited	cite	VERB
ftr-386	702	5	numerous	numerous	ADJ
ftr-386	702	6	statements	statement	NOUN
ftr-386	702	7	in	in	ADP
ftr-386	702	8	supreme	supreme	PROPN
ftr-386	702	9	court	court	PROPN
ftr-386	702	10	cases	case	NOUN
ftr-386	702	11	to	to	ADP
ftr-386	702	12	the	the	DET
ftr-386	702	13	effect	effect	NOUN
ftr-386	702	14	that	that	SCONJ
ftr-386	702	15	“	"	PUNCT
ftr-386	702	16	income	income	NOUN
ftr-386	702	17	”	"	PUNCT
ftr-386	702	18	is	be	AUX
ftr-386	702	19	“	"	PUNCT
ftr-386	702	20	gain	gain	NOUN
ftr-386	702	21	”	"	PUNCT
ftr-386	702	22	in	in	ADP
ftr-386	702	23	an	an	DET
ftr-386	702	24	effort	effort	NOUN
ftr-386	702	25	to	to	PART
ftr-386	702	26	establish	establish	VERB
ftr-386	702	27	the	the	DET
ftr-386	702	28	self	self	NOUN
ftr-386	702	29	-	-	PUNCT
ftr-386	702	30	evidence120	evidence120	PROPN
ftr-386	702	31	(	(	PUNCT
ftr-386	702	32	or	or	CCONJ
ftr-386	702	33	a	a	DET
ftr-386	702	34	priori	priori	ADJ
ftr-386	702	35	necessity	necessity	NOUN
ftr-386	702	36	)	)	PUNCT
ftr-386	702	37	of	of	ADP
ftr-386	702	38	the	the	DET
ftr-386	702	39	proposition	proposition	NOUN
ftr-386	702	40	that	that	SCONJ
ftr-386	702	41	“	"	PUNCT
ftr-386	702	42	incomes	income	NOUN
ftr-386	702	43	”	"	PUNCT
ftr-386	702	44	in	in	ADP
ftr-386	702	45	the	the	DET
ftr-386	702	46	16th	16th	ADJ
ftr-386	702	47	amendment	amendment	NOUN
ftr-386	702	48	must	must	AUX
ftr-386	702	49	be	be	AUX
ftr-386	702	50	net	net	ADJ
ftr-386	702	51	of	of	ADP
ftr-386	702	52	capital	capital	NOUN
ftr-386	702	53	recovery	recovery	NOUN
ftr-386	702	54	(	(	PUNCT
ftr-386	702	55	as	as	SCONJ
ftr-386	702	56	is	be	AUX
ftr-386	702	57	the	the	DET
ftr-386	702	58	case	case	NOUN
ftr-386	702	59	with	with	ADP
ftr-386	702	60	gain	gain	NOUN
ftr-386	702	61	in	in	ADP
ftr-386	702	62	the	the	DET
ftr-386	702	63	statutory	statutory	ADJ
ftr-386	702	64	sense).121	sense).121	NOUN
ftr-386	702	65	essentially	essentially	ADV
ftr-386	702	66	the	the	DET
ftr-386	702	67	notion	notion	NOUN
ftr-386	702	68	of	of	ADP
ftr-386	702	69	gain	gain	NOUN
ftr-386	702	70	depends	depend	VERB
ftr-386	702	71	on	on	ADP
ftr-386	702	72	accounting	accounting	NOUN
ftr-386	702	73	conventions	convention	NOUN
ftr-386	702	74	.	.	PUNCT
ftr-386	703	1	even	even	ADV
ftr-386	703	2	in	in	ADP
ftr-386	703	3	the	the	DET
ftr-386	703	4	paradigm	paradigm	NOUN
ftr-386	703	5	gain	gain	NOUN
ftr-386	703	6	scenario	scenario	NOUN
ftr-386	703	7	(	(	PUNCT
ftr-386	703	8	sale	sale	NOUN
ftr-386	703	9	of	of	ADP
ftr-386	703	10	an	an	DET
ftr-386	703	11	asset	asset	NOUN
ftr-386	703	12	)	)	PUNCT
ftr-386	703	13	,	,	PUNCT
ftr-386	703	14	it	it	PRON
ftr-386	703	15	is	be	AUX
ftr-386	703	16	logically	logically	ADV
ftr-386	703	17	possible	possible	ADJ
ftr-386	703	18	that	that	SCONJ
ftr-386	703	19	“	"	PUNCT
ftr-386	703	20	amount	amount	NOUN
ftr-386	703	21	realized	realize	VERB
ftr-386	703	22	”	"	PUNCT
ftr-386	703	23	could	could	AUX
ftr-386	703	24	be	be	AUX
ftr-386	703	25	a	a	DET
ftr-386	703	26	gross	gross	ADJ
ftr-386	703	27	income	income	NOUN
ftr-386	703	28	item	item	NOUN
ftr-386	703	29	and	and	CCONJ
ftr-386	703	30	an	an	DET
ftr-386	703	31	amount	amount	NOUN
ftr-386	703	32	equal	equal	ADJ
ftr-386	703	33	to	to	ADP
ftr-386	703	34	basis	basis	NOUN
ftr-386	703	35	could	could	AUX
ftr-386	703	36	be	be	AUX
ftr-386	703	37	a	a	DET
ftr-386	703	38	separate	separate	ADJ
ftr-386	703	39	“	"	PUNCT
ftr-386	703	40	loss	loss	NOUN
ftr-386	703	41	”	"	PUNCT
ftr-386	703	42	deduction	deduction	NOUN
ftr-386	703	43	by	by	ADP
ftr-386	703	44	reason	reason	NOUN
ftr-386	703	45	of	of	ADP
ftr-386	703	46	a	a	DET
ftr-386	703	47	complete	complete	ADJ
ftr-386	703	48	disposition	disposition	NOUN
ftr-386	703	49	of	of	ADP
ftr-386	703	50	the	the	DET
ftr-386	703	51	property	property	NOUN
ftr-386	703	52	.	.	PUNCT
ftr-386	704	1	it	it	PRON
ftr-386	704	2	is	be	AUX
ftr-386	704	3	simply	simply	ADV
ftr-386	704	4	more	more	ADV
ftr-386	704	5	convenient	convenient	ADJ
ftr-386	704	6	to	to	PART
ftr-386	704	7	do	do	VERB
ftr-386	704	8	the	the	DET
ftr-386	704	9	netting	netting	NOUN
ftr-386	704	10	at	at	ADP
ftr-386	704	11	the	the	DET
ftr-386	704	12	gross	gross	ADJ
ftr-386	704	13	income	income	NOUN
ftr-386	704	14	stage	stage	NOUN
ftr-386	704	15	,	,	PUNCT
ftr-386	704	16	and	and	CCONJ
ftr-386	704	17	accordingly	accordingly	ADV
ftr-386	704	18	the	the	DET
ftr-386	704	19	tax	tax	NOUN
ftr-386	704	20	return	return	NOUN
ftr-386	704	21	published	publish	VERB
ftr-386	704	22	by	by	ADP
ftr-386	704	23	the	the	DET
ftr-386	704	24	irs	irs	PROPN
ftr-386	704	25	would	would	AUX
ftr-386	704	26	undoubtedly122	undoubtedly122	PROPN
ftr-386	704	27	allow	allow	VERB
ftr-386	704	28	netting	net	VERB
ftr-386	704	29	in	in	ADP
ftr-386	704	30	arriving	arrive	VERB
ftr-386	704	31	at	at	ADP
ftr-386	704	32	“	"	PUNCT
ftr-386	704	33	gross	gross	ADJ
ftr-386	704	34	income	income	NOUN
ftr-386	704	35	”	"	PUNCT
ftr-386	704	36	regardless	regardless	ADV
ftr-386	704	37	of	of	ADP
ftr-386	704	38	the	the	DET
ftr-386	704	39	statutory	statutory	ADJ
ftr-386	704	40	organization	organization	NOUN
ftr-386	704	41	.	.	PUNCT
ftr-386	705	1	but	but	CCONJ
ftr-386	705	2	surely	surely	ADV
ftr-386	705	3	a	a	DET
ftr-386	705	4	constitutional	constitutional	ADJ
ftr-386	705	5	principle	principle	NOUN
ftr-386	705	6	does	do	AUX
ftr-386	705	7	not	not	PART
ftr-386	705	8	emerge	emerge	VERB
ftr-386	705	9	from	from	ADP
ftr-386	705	10	what123	what123	PROPN
ftr-386	705	11	looks	look	VERB
ftr-386	705	12	like	like	ADP
ftr-386	705	13	a	a	DET
ftr-386	705	14	pragmatic	pragmatic	ADJ
ftr-386	705	15	choice	choice	NOUN
ftr-386	705	16	as	as	ADP
ftr-386	705	17	to	to	ADP
ftr-386	705	18	how	how	SCONJ
ftr-386	705	19	to	to	PART
ftr-386	705	20	organize	organize	VERB
ftr-386	705	21	netting	net	VERB
ftr-386	705	22	rules	rule	NOUN
ftr-386	705	23	in	in	ADP
ftr-386	705	24	a	a	DET
ftr-386	705	25	statute	statute	NOUN
ftr-386	705	26	.	.	PUNCT
ftr-386	706	1	400	400	NUM
ftr-386	706	2	florida	florida	PROPN
ftr-386	706	3	tax	tax	NOUN
ftr-386	706	4	review	review	NOUN
ftr-386	706	5	[	[	X
ftr-386	706	6	vol.8:4	vol.8:4	NOUN
ftr-386	706	7	124	124	NUM
ftr-386	706	8	.	.	PUNCT
ftr-386	707	1	271	271	NUM
ftr-386	707	2	u.s	u.s	PROPN
ftr-386	707	3	.	.	PROPN
ftr-386	707	4	170	170	NUM
ftr-386	707	5	(	(	PUNCT
ftr-386	707	6	1926	1926	NUM
ftr-386	707	7	)	)	PUNCT
ftr-386	707	8	.	.	PUNCT
ftr-386	708	1	125	125	NUM
ftr-386	708	2	.	.	PUNCT
ftr-386	708	3	see	see	VERB
ftr-386	708	4	old	old	ADJ
ftr-386	708	5	colony	colony	PROPN
ftr-386	708	6	r.	r.	PROPN
ftr-386	708	7	co.	co.	PROPN
ftr-386	709	1	v.	v.	ADP
ftr-386	709	2	comm’r	comm’r	PROPN
ftr-386	709	3	,	,	PUNCT
ftr-386	709	4	284	284	NUM
ftr-386	709	5	u.s	u.s	PROPN
ftr-386	709	6	.	.	PROPN
ftr-386	709	7	552	552	NUM
ftr-386	709	8	,	,	PUNCT
ftr-386	709	9	556	556	NUM
ftr-386	709	10	(	(	PUNCT
ftr-386	709	11	1932	1932	NUM
ftr-386	709	12	)	)	PUNCT
ftr-386	709	13	(	(	PUNCT
ftr-386	709	14	“	"	PUNCT
ftr-386	709	15	interest	interest	NOUN
ftr-386	709	16	”	"	PUNCT
ftr-386	709	17	construed	construe	VERB
ftr-386	709	18	to	to	PART
ftr-386	709	19	mean	mean	VERB
ftr-386	709	20	stated	state	VERB
ftr-386	709	21	interest	interest	NOUN
ftr-386	709	22	and	and	CCONJ
ftr-386	709	23	not	not	PART
ftr-386	709	24	stated	state	VERB
ftr-386	709	25	interest	interest	NOUN
ftr-386	709	26	net	net	NOUN
ftr-386	709	27	of	of	ADP
ftr-386	709	28	amortized	amortize	VERB
ftr-386	709	29	bond	bond	NOUN
ftr-386	709	30	premium	premium	NOUN
ftr-386	709	31	)	)	PUNCT
ftr-386	709	32	;	;	PUNCT
ftr-386	709	33	vukasovitch	vukasovitch	VERB
ftr-386	709	34	v.	v.	ADP
ftr-386	709	35	comm’r	comm’r	NOUN
ftr-386	709	36	,	,	PUNCT
ftr-386	709	37	790	790	NUM
ftr-386	709	38	f.2d	f.2d	NOUN
ftr-386	709	39	1409	1409	NUM
ftr-386	709	40	(	(	PUNCT
ftr-386	709	41	9th	9th	ADJ
ftr-386	709	42	cir	cir	NOUN
ftr-386	709	43	.	.	PROPN
ftr-386	709	44	1986	1986	NUM
ftr-386	709	45	)	)	PUNCT
ftr-386	709	46	(	(	PUNCT
ftr-386	709	47	stating	state	VERB
ftr-386	709	48	that	that	SCONJ
ftr-386	709	49	kerbaugh	kerbaugh	NOUN
ftr-386	709	50	-	-	PUNCT
ftr-386	709	51	empire	empire	NOUN
ftr-386	709	52	is	be	AUX
ftr-386	709	53	a	a	DET
ftr-386	709	54	dead	dead	ADJ
ftr-386	709	55	letter	letter	NOUN
ftr-386	709	56	)	)	PUNCT
ftr-386	709	57	;	;	PUNCT
ftr-386	709	58	estate	estate	NOUN
ftr-386	709	59	of	of	ADP
ftr-386	709	60	newman	newman	PROPN
ftr-386	709	61	v.	v.	PROPN
ftr-386	709	62	comm’r	comm’r	PROPN
ftr-386	709	63	,	,	PUNCT
ftr-386	709	64	934	934	NUM
ftr-386	709	65	f.2d	f.2d	X
ftr-386	709	66	426	426	NUM
ftr-386	709	67	,	,	PUNCT
ftr-386	709	68	431	431	NUM
ftr-386	709	69	-	-	SYM
ftr-386	709	70	32	32	NUM
ftr-386	709	71	(	(	PUNCT
ftr-386	709	72	2d	2d	X
ftr-386	709	73	cir.1991	cir.1991	PROPN
ftr-386	709	74	)	)	PUNCT
ftr-386	709	75	(	(	PUNCT
ftr-386	709	76	kerbaugh	kerbaugh	NOUN
ftr-386	709	77	-	-	PUNCT
ftr-386	709	78	empire	empire	NOUN
ftr-386	709	79	is	be	AUX
ftr-386	709	80	“	"	PUNCT
ftr-386	709	81	discredited	discredit	VERB
ftr-386	709	82	”	"	PUNCT
ftr-386	709	83	)	)	PUNCT
ftr-386	709	84	;	;	PUNCT
ftr-386	709	85	rev	rev	PROPN
ftr-386	709	86	.	.	PROPN
ftr-386	710	1	rul	rul	PROPN
ftr-386	710	2	.	.	PUNCT
ftr-386	711	1	92	92	NUM
ftr-386	711	2	-	-	SYM
ftr-386	711	3	99	99	NUM
ftr-386	711	4	,	,	PUNCT
ftr-386	711	5	1992	1992	NUM
ftr-386	711	6	-	-	SYM
ftr-386	711	7	2	2	NUM
ftr-386	711	8	c.b	c.b	PROPN
ftr-386	711	9	.	.	PROPN
ftr-386	711	10	35	35	NUM
ftr-386	711	11	(	(	PUNCT
ftr-386	711	12	same	same	ADJ
ftr-386	711	13	)	)	PUNCT
ftr-386	711	14	.	.	PUNCT
ftr-386	712	1	kerbaugh	kerbaugh	NOUN
ftr-386	712	2	-	-	PUNCT
ftr-386	712	3	empire	empire	NOUN
ftr-386	712	4	was	be	AUX
ftr-386	712	5	wrong	wrong	ADJ
ftr-386	712	6	on	on	ADP
ftr-386	712	7	the	the	DET
ftr-386	712	8	facts	fact	NOUN
ftr-386	712	9	,	,	PUNCT
ftr-386	712	10	because	because	SCONJ
ftr-386	712	11	the	the	DET
ftr-386	712	12	loss	loss	NOUN
ftr-386	712	13	,	,	PUNCT
ftr-386	712	14	having	having	AUX
ftr-386	712	15	been	be	AUX
ftr-386	712	16	already	already	ADV
ftr-386	712	17	deducted	deduct	VERB
ftr-386	712	18	,	,	PUNCT
ftr-386	712	19	was	be	AUX
ftr-386	712	20	counted	count	VERB
ftr-386	712	21	twice	twice	ADV
ftr-386	712	22	.	.	PUNCT
ftr-386	713	1	with	with	ADP
ftr-386	713	2	respect	respect	NOUN
ftr-386	713	3	to	to	ADP
ftr-386	713	4	the	the	DET
ftr-386	713	5	currency	currency	NOUN
ftr-386	713	6	transaction	transaction	NOUN
ftr-386	713	7	,	,	PUNCT
ftr-386	713	8	kerbaughempire	kerbaughempire	PROPN
ftr-386	713	9	was	be	AUX
ftr-386	713	10	superseded	supersede	VERB
ftr-386	713	11	by	by	ADP
ftr-386	713	12	united	united	PROPN
ftr-386	713	13	states	states	PROPN
ftr-386	713	14	v.	v.	PROPN
ftr-386	713	15	kirby	kirby	PROPN
ftr-386	713	16	lumber	lumber	PROPN
ftr-386	713	17	co.	co.	PROPN
ftr-386	713	18	,	,	PUNCT
ftr-386	713	19	284	284	NUM
ftr-386	713	20	u.s	u.s	PROPN
ftr-386	713	21	.	.	PROPN
ftr-386	713	22	1	1	NUM
ftr-386	713	23	(	(	PUNCT
ftr-386	713	24	1931	1931	NUM
ftr-386	713	25	)	)	PUNCT
ftr-386	713	26	.	.	PUNCT
ftr-386	714	1	in	in	ADP
ftr-386	714	2	helvering	helvere	VERB
ftr-386	714	3	v.	v.	PROPN
ftr-386	714	4	american	american	PROPN
ftr-386	714	5	chicle	chicle	PROPN
ftr-386	714	6	co.	co.	PROPN
ftr-386	714	7	,	,	PUNCT
ftr-386	714	8	291	291	NUM
ftr-386	714	9	u.s	u.s	PROPN
ftr-386	714	10	.	.	PROPN
ftr-386	714	11	426	426	NUM
ftr-386	714	12	(	(	PUNCT
ftr-386	714	13	1934	1934	NUM
ftr-386	714	14	)	)	PUNCT
ftr-386	714	15	,	,	PUNCT
ftr-386	714	16	the	the	DET
ftr-386	714	17	court	court	NOUN
ftr-386	714	18	followed	follow	VERB
ftr-386	714	19	kirby	kirby	PROPN
ftr-386	714	20	lumber	lumber	NOUN
ftr-386	714	21	in	in	ADP
ftr-386	714	22	a	a	DET
ftr-386	714	23	case	case	NOUN
ftr-386	714	24	involving	involve	VERB
ftr-386	714	25	purchase	purchase	NOUN
ftr-386	714	26	-	-	PUNCT
ftr-386	714	27	money	money	NOUN
ftr-386	714	28	debt	debt	NOUN
ftr-386	714	29	.	.	PUNCT
ftr-386	715	1	the	the	DET
ftr-386	715	2	sanford	sanford	PROPN
ftr-386	715	3	&	&	CCONJ
ftr-386	715	4	brooks	brooks	PROPN
ftr-386	715	5	case	case	PROPN
ftr-386	715	6	,	,	PUNCT
ftr-386	715	7	note	note	VERB
ftr-386	715	8	101	101	NUM
ftr-386	715	9	,	,	PUNCT
ftr-386	715	10	effectively	effectively	ADV
ftr-386	715	11	interred	inter	VERB
ftr-386	715	12	kerbaugh	kerbaugh	NOUN
ftr-386	715	13	-	-	PUNCT
ftr-386	715	14	empire	empire	NOUN
ftr-386	715	15	,	,	PUNCT
ftr-386	715	16	because	because	SCONJ
ftr-386	715	17	a	a	DET
ftr-386	715	18	combined	combine	VERB
ftr-386	715	19	-	-	PUNCT
ftr-386	715	20	transaction	transaction	NOUN
ftr-386	715	21	approach	approach	NOUN
ftr-386	715	22	is	be	AUX
ftr-386	715	23	inconsistent	inconsistent	ADJ
ftr-386	715	24	with	with	ADP
ftr-386	715	25	an	an	DET
ftr-386	715	26	annual	annual	ADJ
ftr-386	715	27	accounting	accounting	NOUN
ftr-386	715	28	approach	approach	NOUN
ftr-386	715	29	.	.	PUNCT
ftr-386	716	1	126	126	X
ftr-386	716	2	.	.	PUNCT
ftr-386	717	1	see	see	VERB
ftr-386	717	2	gershkowitz	gershkowitz	NOUN
ftr-386	717	3	v.	v.	ADP
ftr-386	717	4	comm’r	comm’r	NOUN
ftr-386	717	5	,	,	PUNCT
ftr-386	717	6	88	88	NUM
ftr-386	717	7	t.c	t.c	PROPN
ftr-386	717	8	.	.	PROPN
ftr-386	717	9	984	984	NUM
ftr-386	717	10	(	(	PUNCT
ftr-386	717	11	1987	1987	NUM
ftr-386	717	12	)	)	PUNCT
ftr-386	717	13	;	;	PUNCT
ftr-386	717	14	rev	rev	PROPN
ftr-386	717	15	.	.	PROPN
ftr-386	718	1	rul	rul	PROPN
ftr-386	718	2	.	.	PUNCT
ftr-386	719	1	91	91	NUM
ftr-386	719	2	-	-	SYM
ftr-386	719	3	31	31	NUM
ftr-386	719	4	,	,	PUNCT
ftr-386	719	5	1991	1991	NUM
ftr-386	719	6	-	-	SYM
ftr-386	719	7	1	1	NUM
ftr-386	719	8	c.b	c.b	PROPN
ftr-386	719	9	.	.	PROPN
ftr-386	719	10	19	19	NUM
ftr-386	719	11	(	(	PUNCT
ftr-386	719	12	both	both	PRON
ftr-386	719	13	holding	hold	VERB
ftr-386	719	14	that	that	SCONJ
ftr-386	719	15	a	a	DET
ftr-386	719	16	reduction	reduction	NOUN
ftr-386	719	17	in	in	ADP
ftr-386	719	18	non	non	ADJ
ftr-386	719	19	-	-	ADJ
ftr-386	719	20	recourse	recourse	ADJ
ftr-386	719	21	acquisition	acquisition	NOUN
ftr-386	719	22	debt	debt	NOUN
ftr-386	719	23	is	be	AUX
ftr-386	719	24	debt	debt	NOUN
ftr-386	719	25	-	-	PUNCT
ftr-386	719	26	discharge	discharge	NOUN
ftr-386	719	27	income	income	NOUN
ftr-386	719	28	,	,	PUNCT
ftr-386	719	29	with	with	ADP
ftr-386	719	30	no	no	DET
ftr-386	719	31	effect	effect	NOUN
ftr-386	719	32	on	on	ADP
ftr-386	719	33	basis	basis	NOUN
ftr-386	719	34	)	)	PUNCT
ftr-386	719	35	;	;	PUNCT
ftr-386	719	36	rev	rev	PROPN
ftr-386	719	37	.	.	PROPN
ftr-386	720	1	rul	rul	PROPN
ftr-386	720	2	.	.	PUNCT
ftr-386	721	1	90	90	NUM
ftr-386	721	2	-	-	SYM
ftr-386	721	3	16	16	NUM
ftr-386	721	4	,	,	PUNCT
ftr-386	721	5	1990	1990	NUM
ftr-386	721	6	-	-	SYM
ftr-386	721	7	1	1	NUM
ftr-386	721	8	c.b	c.b	PROPN
ftr-386	721	9	.	.	PROPN
ftr-386	721	10	12	12	NUM
ftr-386	721	11	(	(	PUNCT
ftr-386	721	12	separating	separate	VERB
ftr-386	721	13	debtdischarge	debtdischarge	ADJ
ftr-386	721	14	income	income	NOUN
ftr-386	721	15	from	from	ADP
ftr-386	721	16	amount	amount	NOUN
ftr-386	721	17	realized	realize	VERB
ftr-386	721	18	upon	upon	SCONJ
ftr-386	721	19	transfer	transfer	NOUN
ftr-386	721	20	of	of	ADP
ftr-386	721	21	appreciated	appreciated	ADJ
ftr-386	721	22	property	property	NOUN
ftr-386	721	23	to	to	PART
ftr-386	721	24	creditor	creditor	VERB
ftr-386	721	25	in	in	ADP
ftr-386	721	26	lieu	lieu	NOUN
ftr-386	721	27	of	of	ADP
ftr-386	721	28	foreclosure	foreclosure	NOUN
ftr-386	721	29	)	)	PUNCT
ftr-386	721	30	.	.	PUNCT
ftr-386	722	1	see	see	VERB
ftr-386	722	2	generally	generally	ADV
ftr-386	722	3	,	,	PUNCT
ftr-386	722	4	deborah	deborah	PROPN
ftr-386	722	5	a.	a.	NOUN
ftr-386	722	6	geier	geier	PROPN
ftr-386	722	7	,	,	PUNCT
ftr-386	722	8	tufts	tuft	NOUN
ftr-386	722	9	and	and	CCONJ
ftr-386	722	10	the	the	DET
ftr-386	722	11	evolution	evolution	NOUN
ftr-386	722	12	of	of	ADP
ftr-386	722	13	debt	debt	NOUN
ftr-386	722	14	-	-	PUNCT
ftr-386	722	15	discharge	discharge	NOUN
ftr-386	722	16	theory	theory	NOUN
ftr-386	722	17	,	,	PUNCT
ftr-386	722	18	1	1	NUM
ftr-386	722	19	fla	fla	NOUN
ftr-386	722	20	.	.	PUNCT
ftr-386	723	1	tax	tax	PROPN
ftr-386	723	2	rev	rev	PROPN
ftr-386	723	3	.	.	PROPN
ftr-386	723	4	115	115	NUM
ftr-386	723	5	(	(	PUNCT
ftr-386	723	6	1992	1992	NUM
ftr-386	723	7	)	)	PUNCT
ftr-386	723	8	;	;	PUNCT
ftr-386	723	9	theodore	theodore	PROPN
ftr-386	723	10	p.	p.	PROPN
ftr-386	723	11	seto	seto	NOUN
ftr-386	723	12	,	,	PUNCT
ftr-386	723	13	the	the	DET
ftr-386	723	14	function	function	NOUN
ftr-386	723	15	of	of	ADP
ftr-386	723	16	the	the	DET
ftr-386	723	17	discharge	discharge	NOUN
ftr-386	723	18	of	of	ADP
ftr-386	723	19	indebtedness	indebtedness	NOUN
ftr-386	723	20	doctrine	doctrine	NOUN
ftr-386	723	21	:	:	PUNCT
ftr-386	723	22	complete	complete	ADJ
ftr-386	723	23	accounting	accounting	NOUN
ftr-386	723	24	in	in	ADP
ftr-386	723	25	the	the	DET
ftr-386	723	26	federal	federal	ADJ
ftr-386	723	27	income	income	NOUN
ftr-386	723	28	tax	tax	NOUN
ftr-386	723	29	system	system	NOUN
ftr-386	723	30	,	,	PUNCT
ftr-386	723	31	51	51	NUM
ftr-386	723	32	tax	tax	NOUN
ftr-386	723	33	law	law	NOUN
ftr-386	723	34	rev	rev	VERB
ftr-386	723	35	.	.	PROPN
ftr-386	723	36	199	199	NUM
ftr-386	723	37	(	(	PUNCT
ftr-386	723	38	1997	1997	NUM
ftr-386	723	39	)	)	PUNCT
ftr-386	723	40	(	(	PUNCT
ftr-386	723	41	discussing	discuss	VERB
ftr-386	723	42	the	the	DET
ftr-386	723	43	separation	separation	NOUN
ftr-386	723	44	of	of	ADP
ftr-386	723	45	debt	debt	NOUN
ftr-386	723	46	accounting	account	VERB
ftr-386	723	47	from	from	ADP
ftr-386	723	48	asset	asset	NOUN
ftr-386	723	49	accounting	accounting	NOUN
ftr-386	723	50	in	in	ADP
ftr-386	723	51	the	the	DET
ftr-386	723	52	case	case	NOUN
ftr-386	723	53	of	of	ADP
ftr-386	723	54	debt	debt	NOUN
ftr-386	723	55	-	-	PUNCT
ftr-386	723	56	financed	finance	VERB
ftr-386	723	57	investments	investment	NOUN
ftr-386	723	58	)	)	PUNCT
ftr-386	723	59	.	.	PUNCT
ftr-386	724	1	that	that	SCONJ
ftr-386	724	2	the	the	DET
ftr-386	724	3	word	word	NOUN
ftr-386	724	4	“	"	PUNCT
ftr-386	724	5	gain	gain	NOUN
ftr-386	724	6	”	"	PUNCT
ftr-386	724	7	does	do	AUX
ftr-386	724	8	not	not	PART
ftr-386	724	9	necessarily	necessarily	ADV
ftr-386	724	10	require	require	VERB
ftr-386	724	11	any	any	DET
ftr-386	724	12	offset	offset	NOUN
ftr-386	724	13	is	be	AUX
ftr-386	724	14	evidenced	evidence	VERB
ftr-386	724	15	by	by	ADP
ftr-386	724	16	numerous	numerous	ADJ
ftr-386	724	17	examples	example	NOUN
ftr-386	724	18	where	where	SCONJ
ftr-386	724	19	gross	gross	ADJ
ftr-386	724	20	receipts	receipt	NOUN
ftr-386	724	21	standing	stand	VERB
ftr-386	724	22	alone	alone	ADV
ftr-386	724	23	constitute	constitute	VERB
ftr-386	724	24	gains	gain	NOUN
ftr-386	724	25	:	:	PUNCT
ftr-386	724	26	compensation	compensation	NOUN
ftr-386	724	27	for	for	ADP
ftr-386	724	28	services	service	NOUN
ftr-386	724	29	,	,	PUNCT
ftr-386	724	30	prizes	prize	NOUN
ftr-386	724	31	and	and	CCONJ
ftr-386	724	32	awards	award	NOUN
ftr-386	724	33	,	,	PUNCT
ftr-386	724	34	punitive	punitive	ADJ
ftr-386	724	35	damages	damage	NOUN
ftr-386	724	36	,	,	PUNCT
ftr-386	724	37	found	find	VERB
ftr-386	724	38	treasure	treasure	NOUN
ftr-386	724	39	trove	trove	NOUN
ftr-386	724	40	,	,	PUNCT
ftr-386	724	41	and	and	CCONJ
ftr-386	724	42	(	(	PUNCT
ftr-386	724	43	possibly	possibly	ADV
ftr-386	724	44	)	)	PUNCT
ftr-386	724	45	compensatory	compensatory	ADJ
ftr-386	724	46	damages	damage	NOUN
ftr-386	724	47	(	(	PUNCT
ftr-386	724	48	not	not	PART
ftr-386	724	49	involving	involve	VERB
ftr-386	724	50	property	property	NOUN
ftr-386	724	51	losses	loss	NOUN
ftr-386	724	52	)	)	PUNCT
ftr-386	724	53	.	.	PUNCT
ftr-386	725	1	basis	basis	NOUN
ftr-386	725	2	recovery	recovery	NOUN
ftr-386	725	3	is	be	AUX
ftr-386	725	4	simply	simply	ADV
ftr-386	725	5	not	not	PART
ftr-386	725	6	relevant	relevant	ADJ
ftr-386	725	7	to	to	ADP
ftr-386	725	8	these	these	DET
ftr-386	725	9	situations	situation	NOUN
ftr-386	725	10	,	,	PUNCT
ftr-386	725	11	because	because	SCONJ
ftr-386	725	12	the	the	DET
ftr-386	725	13	taxpayer	taxpayer	NOUN
ftr-386	725	14	acquired	acquire	VERB
ftr-386	725	15	something	something	PRON
ftr-386	725	16	without	without	ADP
ftr-386	725	17	reference	reference	NOUN
ftr-386	725	18	to	to	ADP
ftr-386	725	19	any	any	DET
ftr-386	725	20	kind	kind	NOUN
ftr-386	725	21	of	of	ADP
ftr-386	725	22	prior	prior	ADJ
ftr-386	725	23	investment	investment	NOUN
ftr-386	725	24	.	.	PUNCT
ftr-386	726	1	the	the	DET
ftr-386	726	2	concept	concept	NOUN
ftr-386	726	3	of	of	ADP
ftr-386	726	4	“	"	PUNCT
ftr-386	726	5	gain	gain	NOUN
ftr-386	726	6	”	"	PUNCT
ftr-386	726	7	posits	posit	NOUN
ftr-386	726	8	the	the	DET
ftr-386	726	9	question	question	NOUN
ftr-386	726	10	,	,	PUNCT
ftr-386	726	11	“	"	PUNCT
ftr-386	726	12	relative	relative	ADJ
ftr-386	726	13	to	to	ADP
ftr-386	726	14	what	what	PRON
ftr-386	726	15	?	?	PUNCT
ftr-386	726	16	”	"	PUNCT
ftr-386	726	17	“	"	PUNCT
ftr-386	726	18	gain	gain	NOUN
ftr-386	726	19	”	"	PUNCT
ftr-386	726	20	only	only	ADV
ftr-386	726	21	means	mean	VERB
ftr-386	726	22	that	that	SCONJ
ftr-386	726	23	material	material	NOUN
ftr-386	726	24	wealth	wealth	NOUN
ftr-386	726	25	has	have	AUX
ftr-386	726	26	increased	increase	VERB
ftr-386	726	27	relative	relative	ADV
ftr-386	726	28	to	to	ADP
ftr-386	726	29	some	some	DET
ftr-386	726	30	baseline	baseline	NOUN
ftr-386	726	31	.	.	PUNCT
ftr-386	727	1	there	there	PRON
ftr-386	727	2	are	be	VERB
ftr-386	727	3	different	different	ADJ
ftr-386	727	4	ways	way	NOUN
ftr-386	727	5	of	of	ADP
ftr-386	727	6	conceptualizing	conceptualize	VERB
ftr-386	727	7	the	the	DET
ftr-386	727	8	baseline	baseline	NOUN
ftr-386	727	9	,	,	PUNCT
ftr-386	727	10	and	and	CCONJ
ftr-386	727	11	none	none	NOUN
ftr-386	727	12	are	be	AUX
ftr-386	727	13	a	a	DET
ftr-386	727	14	priori	priori	ADJ
ftr-386	727	15	correct	correct	ADJ
ftr-386	727	16	.	.	PUNCT
ftr-386	728	1	this	this	DET
ftr-386	728	2	point	point	NOUN
ftr-386	728	3	is	be	AUX
ftr-386	728	4	reflected	reflect	VERB
ftr-386	728	5	in	in	ADP
ftr-386	728	6	tax	tax	NOUN
ftr-386	728	7	doctrine	doctrine	NOUN
ftr-386	728	8	.	.	PUNCT
ftr-386	729	1	the	the	DET
ftr-386	729	2	early	early	ADJ
ftr-386	729	3	case	case	NOUN
ftr-386	729	4	of	of	ADP
ftr-386	729	5	bowers	bower	NOUN
ftr-386	729	6	v.	v.	ADP
ftr-386	729	7	kerbaugh	kerbaugh	PROPN
ftr-386	729	8	empire	empire	PROPN
ftr-386	729	9	co.	co.	PROPN
ftr-386	729	10	involved	involve	VERB
ftr-386	729	11	an	an	DET
ftr-386	729	12	investment	investment	NOUN
ftr-386	729	13	financed	finance	VERB
ftr-386	729	14	with	with	ADP
ftr-386	729	15	borrowed	borrow	VERB
ftr-386	729	16	foreign	foreign	ADJ
ftr-386	729	17	currency.124	currency.124	NOUN
ftr-386	729	18	there	there	ADV
ftr-386	729	19	the	the	DET
ftr-386	729	20	supreme	supreme	PROPN
ftr-386	729	21	court	court	PROPN
ftr-386	729	22	held	hold	VERB
ftr-386	729	23	that	that	SCONJ
ftr-386	729	24	the	the	DET
ftr-386	729	25	gain	gain	NOUN
ftr-386	729	26	from	from	ADP
ftr-386	729	27	the	the	DET
ftr-386	729	28	debt	debt	NOUN
ftr-386	729	29	transaction	transaction	NOUN
ftr-386	729	30	could	could	AUX
ftr-386	729	31	be	be	AUX
ftr-386	729	32	offset	offset	VERB
ftr-386	729	33	by	by	ADP
ftr-386	729	34	the	the	DET
ftr-386	729	35	loss	loss	NOUN
ftr-386	729	36	on	on	ADP
ftr-386	729	37	the	the	DET
ftr-386	729	38	related	relate	VERB
ftr-386	729	39	investment	investment	NOUN
ftr-386	729	40	transaction	transaction	NOUN
ftr-386	729	41	.	.	PUNCT
ftr-386	730	1	however	however	ADV
ftr-386	730	2	,	,	PUNCT
ftr-386	730	3	this	this	DET
ftr-386	730	4	relatedtransaction	relatedtransaction	NOUN
ftr-386	730	5	-	-	PUNCT
ftr-386	730	6	netting	net	VERB
ftr-386	730	7	approach	approach	NOUN
ftr-386	730	8	is	be	AUX
ftr-386	730	9	now	now	ADV
ftr-386	730	10	considered	consider	VERB
ftr-386	730	11	to	to	PART
ftr-386	730	12	be	be	AUX
ftr-386	730	13	passé	passé	NOUN
ftr-386	730	14	,	,	PUNCT
ftr-386	730	15	and	and	CCONJ
ftr-386	730	16	it	it	PRON
ftr-386	730	17	is	be	AUX
ftr-386	730	18	settled	settle	VERB
ftr-386	730	19	that	that	SCONJ
ftr-386	730	20	the	the	DET
ftr-386	730	21	components	component	NOUN
ftr-386	730	22	of	of	ADP
ftr-386	730	23	even	even	ADV
ftr-386	730	24	integrally	integrally	ADV
ftr-386	730	25	-	-	PUNCT
ftr-386	730	26	related	relate	VERB
ftr-386	730	27	transactions	transaction	NOUN
ftr-386	730	28	are	be	AUX
ftr-386	730	29	to	to	PART
ftr-386	730	30	be	be	AUX
ftr-386	730	31	accounted	account	VERB
ftr-386	730	32	for	for	ADP
ftr-386	730	33	separately	separately	ADV
ftr-386	730	34	.	.	PUNCT
ftr-386	731	1	the	the	DET
ftr-386	731	2	most	most	ADV
ftr-386	731	3	closely	closely	ADV
ftr-386	731	4	-	-	PUNCT
ftr-386	731	5	connected	connect	VERB
ftr-386	731	6	common	common	ADJ
ftr-386	731	7	transactions	transaction	NOUN
ftr-386	731	8	are	be	AUX
ftr-386	731	9	asset-125	asset-125	NOUN
ftr-386	731	10	purchase	purchase	NOUN
ftr-386	731	11	installment	installment	NOUN
ftr-386	731	12	obligations	obligation	NOUN
ftr-386	731	13	,	,	PUNCT
ftr-386	731	14	and	and	CCONJ
ftr-386	731	15	even	even	ADV
ftr-386	731	16	here	here	ADV
ftr-386	731	17	the	the	DET
ftr-386	731	18	borrowing	borrowing	NOUN
ftr-386	731	19	aspect	aspect	NOUN
ftr-386	731	20	is	be	AUX
ftr-386	731	21	treated	treat	VERB
ftr-386	731	22	separately	separately	ADV
ftr-386	731	23	from	from	ADP
ftr-386	731	24	the	the	DET
ftr-386	731	25	asset	asset	NOUN
ftr-386	731	26	aspect	aspect	NOUN
ftr-386	731	27	.	.	PUNCT
ftr-386	732	1	this	this	DET
ftr-386	732	2	same	same	ADJ
ftr-386	732	3	bifurcation	bifurcation	NOUN
ftr-386	732	4	approach	approach	NOUN
ftr-386	732	5	can	can	AUX
ftr-386	732	6	be126	be126	AUX
ftr-386	732	7	readily	readily	ADV
ftr-386	732	8	applied	apply	VERB
ftr-386	732	9	to	to	ADP
ftr-386	732	10	the	the	DET
ftr-386	732	11	forms	form	NOUN
ftr-386	732	12	of	of	ADP
ftr-386	732	13	income	income	NOUN
ftr-386	732	14	that	that	PRON
ftr-386	732	15	currently	currently	ADV
ftr-386	732	16	entail	entail	VERB
ftr-386	732	17	built	build	VERB
ftr-386	732	18	-	-	PUNCT
ftr-386	732	19	in	in	ADP
ftr-386	732	20	basis	basis	NOUN
ftr-386	732	21	recovery	recovery	NOUN
ftr-386	732	22	:	:	PUNCT
ftr-386	732	23	they	they	PRON
ftr-386	732	24	can	can	AUX
ftr-386	732	25	all	all	ADV
ftr-386	732	26	be	be	AUX
ftr-386	732	27	conceptualized	conceptualize	VERB
ftr-386	732	28	as	as	ADP
ftr-386	732	29	involving	involve	VERB
ftr-386	732	30	separate	separate	ADJ
ftr-386	732	31	,	,	PUNCT
ftr-386	732	32	but	but	CCONJ
ftr-386	732	33	linked	link	VERB
ftr-386	732	34	,	,	PUNCT
ftr-386	732	35	accessions	accession	NOUN
ftr-386	732	36	to	to	ADP
ftr-386	732	37	wealth	wealth	NOUN
ftr-386	732	38	and	and	CCONJ
ftr-386	732	39	losses	loss	NOUN
ftr-386	732	40	.	.	PUNCT
ftr-386	733	1	thus	thus	ADV
ftr-386	733	2	,	,	PUNCT
ftr-386	733	3	a	a	DET
ftr-386	733	4	sale	sale	NOUN
ftr-386	733	5	of	of	ADP
ftr-386	733	6	an	an	DET
ftr-386	733	7	asset	asset	NOUN
ftr-386	733	8	represents	represent	VERB
ftr-386	733	9	both	both	CCONJ
ftr-386	733	10	an	an	DET
ftr-386	733	11	increase	increase	NOUN
ftr-386	733	12	in	in	ADP
ftr-386	733	13	cash	cash	NOUN
ftr-386	733	14	wealth	wealth	NOUN
ftr-386	733	15	(	(	PUNCT
ftr-386	733	16	in	in	ADP
ftr-386	733	17	the	the	DET
ftr-386	733	18	full	full	ADJ
ftr-386	733	19	amount	amount	NOUN
ftr-386	733	20	of	of	ADP
ftr-386	733	21	the	the	DET
ftr-386	733	22	gross	gross	ADJ
ftr-386	733	23	proceeds	proceed	NOUN
ftr-386	733	24	)	)	PUNCT
ftr-386	733	25	and	and	CCONJ
ftr-386	733	26	a	a	DET
ftr-386	733	27	decrease	decrease	NOUN
ftr-386	733	28	2007	2007	NUM
ftr-386	733	29	murphy	murphy	PROPN
ftr-386	733	30	and	and	CCONJ
ftr-386	733	31	the	the	DET
ftr-386	733	32	sixteenth	sixteenth	ADJ
ftr-386	733	33	amendment	amendment	NOUN
ftr-386	733	34	401	401	NUM
ftr-386	733	35	127	127	NUM
ftr-386	733	36	.	.	PUNCT
ftr-386	734	1	the	the	DET
ftr-386	734	2	loss	loss	NOUN
ftr-386	734	3	(	(	PUNCT
ftr-386	734	4	measured	measure	VERB
ftr-386	734	5	by	by	ADP
ftr-386	734	6	basis	basis	NOUN
ftr-386	734	7	,	,	PUNCT
ftr-386	734	8	see	see	VERB
ftr-386	734	9	irc	irc	PROPN
ftr-386	734	10	§	§	PROPN
ftr-386	734	11	165(b	165(b	PROPN
ftr-386	734	12	)	)	PUNCT
ftr-386	734	13	)	)	PUNCT
ftr-386	734	14	,	,	PUNCT
ftr-386	734	15	is	be	AUX
ftr-386	734	16	realized	realize	VERB
ftr-386	734	17	because	because	SCONJ
ftr-386	734	18	the	the	DET
ftr-386	734	19	taxpayer	taxpayer	NOUN
ftr-386	734	20	“	"	PUNCT
ftr-386	734	21	loses	lose	VERB
ftr-386	734	22	”	"	PUNCT
ftr-386	734	23	(	(	PUNCT
ftr-386	734	24	disposes	dispose	VERB
ftr-386	734	25	of	of	ADP
ftr-386	734	26	)	)	PUNCT
ftr-386	734	27	the	the	DET
ftr-386	734	28	property	property	NOUN
ftr-386	734	29	that	that	PRON
ftr-386	734	30	possessed	possess	VERB
ftr-386	734	31	basis	basis	NOUN
ftr-386	734	32	.	.	PUNCT
ftr-386	735	1	of	of	ADP
ftr-386	735	2	course	course	NOUN
ftr-386	735	3	,	,	PUNCT
ftr-386	735	4	in	in	ADP
ftr-386	735	5	the	the	DET
ftr-386	735	6	case	case	NOUN
ftr-386	735	7	of	of	ADP
ftr-386	735	8	personal	personal	ADJ
ftr-386	735	9	-	-	PUNCT
ftr-386	735	10	use	use	NOUN
ftr-386	735	11	assets	asset	NOUN
ftr-386	735	12	,	,	PUNCT
ftr-386	735	13	the	the	DET
ftr-386	735	14	excess	excess	NOUN
ftr-386	735	15	of	of	ADP
ftr-386	735	16	basis	basis	NOUN
ftr-386	735	17	over	over	ADP
ftr-386	735	18	amount	amount	NOUN
ftr-386	735	19	realized	realize	VERB
ftr-386	735	20	would	would	AUX
ftr-386	735	21	be	be	AUX
ftr-386	735	22	disallowed	disallow	VERB
ftr-386	735	23	as	as	ADP
ftr-386	735	24	a	a	DET
ftr-386	735	25	personal	personal	ADJ
ftr-386	735	26	-	-	PUNCT
ftr-386	735	27	use	use	NOUN
ftr-386	735	28	loss	loss	NOUN
ftr-386	735	29	representing	represent	VERB
ftr-386	735	30	consumption	consumption	NOUN
ftr-386	735	31	.	.	PUNCT
ftr-386	736	1	see	see	VERB
ftr-386	736	2	irc	irc	PROPN
ftr-386	736	3	§	§	PROPN
ftr-386	736	4	165(c	165(c	PROPN
ftr-386	736	5	)	)	PUNCT
ftr-386	736	6	.	.	PUNCT
ftr-386	737	1	128	128	NUM
ftr-386	737	2	.	.	PUNCT
ftr-386	738	1	in	in	ADP
ftr-386	738	2	financial	financial	ADJ
ftr-386	738	3	accounting	accounting	NOUN
ftr-386	738	4	,	,	PUNCT
ftr-386	738	5	the	the	DET
ftr-386	738	6	sale	sale	NOUN
ftr-386	738	7	transaction	transaction	NOUN
ftr-386	738	8	(	(	PUNCT
ftr-386	738	9	at	at	ADP
ftr-386	738	10	a	a	DET
ftr-386	738	11	gain	gain	NOUN
ftr-386	738	12	)	)	PUNCT
ftr-386	738	13	would	would	AUX
ftr-386	738	14	be	be	AUX
ftr-386	738	15	accounted	account	VERB
ftr-386	738	16	for	for	ADP
ftr-386	738	17	by	by	ADP
ftr-386	738	18	(	(	PUNCT
ftr-386	738	19	1	1	X
ftr-386	738	20	)	)	PUNCT
ftr-386	738	21	a	a	DET
ftr-386	738	22	debit	debit	NOUN
ftr-386	738	23	to	to	ADP
ftr-386	738	24	cash	cash	NOUN
ftr-386	738	25	account	account	NOUN
ftr-386	738	26	,	,	PUNCT
ftr-386	738	27	(	(	PUNCT
ftr-386	738	28	2	2	X
ftr-386	738	29	)	)	PUNCT
ftr-386	738	30	a	a	DET
ftr-386	738	31	credit	credit	NOUN
ftr-386	738	32	to	to	ADP
ftr-386	738	33	the	the	DET
ftr-386	738	34	asset	asset	NOUN
ftr-386	738	35	account	account	NOUN
ftr-386	738	36	equal	equal	ADJ
ftr-386	738	37	to	to	ADP
ftr-386	738	38	its	its	PRON
ftr-386	738	39	book	book	NOUN
ftr-386	738	40	value	value	NOUN
ftr-386	738	41	(	(	PUNCT
ftr-386	738	42	the	the	DET
ftr-386	738	43	accounting	accounting	NOUN
ftr-386	738	44	analogue	analogue	NOUN
ftr-386	738	45	to	to	PART
ftr-386	738	46	basis	basis	VERB
ftr-386	738	47	)	)	PUNCT
ftr-386	738	48	and	and	CCONJ
ftr-386	738	49	(	(	PUNCT
ftr-386	738	50	3	3	X
ftr-386	738	51	)	)	PUNCT
ftr-386	738	52	a	a	DET
ftr-386	738	53	credit	credit	NOUN
ftr-386	738	54	to	to	PART
ftr-386	738	55	income	income	VERB
ftr-386	738	56	account	account	NOUN
ftr-386	738	57	in	in	ADP
ftr-386	738	58	the	the	DET
ftr-386	738	59	amount	amount	NOUN
ftr-386	738	60	of	of	ADP
ftr-386	738	61	the	the	DET
ftr-386	738	62	excess	excess	NOUN
ftr-386	738	63	of	of	ADP
ftr-386	738	64	(	(	PUNCT
ftr-386	738	65	1	1	NUM
ftr-386	738	66	)	)	PUNCT
ftr-386	738	67	over	over	ADP
ftr-386	738	68	(	(	PUNCT
ftr-386	738	69	2	2	NUM
ftr-386	738	70	)	)	PUNCT
ftr-386	738	71	.	.	PUNCT
ftr-386	739	1	129	129	NUM
ftr-386	739	2	.	.	PUNCT
ftr-386	740	1	481	481	NUM
ftr-386	740	2	u.s	u.s	PROPN
ftr-386	740	3	.	.	PROPN
ftr-386	740	4	368	368	NUM
ftr-386	740	5	(	(	PUNCT
ftr-386	740	6	1987	1987	NUM
ftr-386	740	7	)	)	PUNCT
ftr-386	740	8	.	.	PUNCT
ftr-386	741	1	130	130	NUM
ftr-386	741	2	.	.	PUNCT
ftr-386	742	1	four	four	NUM
ftr-386	742	2	justices	justice	NOUN
ftr-386	742	3	signed	sign	VERB
ftr-386	742	4	the	the	DET
ftr-386	742	5	plurality	plurality	NOUN
ftr-386	742	6	opinion	opinion	NOUN
ftr-386	742	7	.	.	PUNCT
ftr-386	743	1	one	one	NUM
ftr-386	743	2	justice	justice	NOUN
ftr-386	743	3	concurred	concur	VERB
ftr-386	743	4	on	on	ADP
ftr-386	743	5	the	the	DET
ftr-386	743	6	ground	ground	NOUN
ftr-386	743	7	of	of	ADP
ftr-386	743	8	deference	deference	NOUN
ftr-386	743	9	to	to	ADP
ftr-386	743	10	the	the	DET
ftr-386	743	11	eligibility	eligibility	NOUN
ftr-386	743	12	regulations	regulation	NOUN
ftr-386	743	13	.	.	PUNCT
ftr-386	744	1	four	four	NUM
ftr-386	744	2	judges	judge	NOUN
ftr-386	744	3	dissented	dissent	VERB
ftr-386	744	4	on	on	ADP
ftr-386	744	5	the	the	DET
ftr-386	744	6	ground	ground	NOUN
ftr-386	744	7	that	that	SCONJ
ftr-386	744	8	the	the	DET
ftr-386	744	9	tax	tax	NOUN
ftr-386	744	10	-	-	PUNCT
ftr-386	744	11	law	law	NOUN
ftr-386	744	12	exclusion	exclusion	NOUN
ftr-386	744	13	for	for	ADP
ftr-386	744	14	personal	personal	ADJ
ftr-386	744	15	injury	injury	NOUN
ftr-386	744	16	recoveries	recovery	NOUN
ftr-386	744	17	indicates	indicate	VERB
ftr-386	744	18	that	that	SCONJ
ftr-386	744	19	congress	congress	PROPN
ftr-386	744	20	wouldhave	wouldhave	AUX
ftr-386	744	21	adopted	adopt	VERB
ftr-386	744	22	the	the	DET
ftr-386	744	23	same	same	ADJ
ftr-386	744	24	rule	rule	NOUN
ftr-386	744	25	in	in	ADP
ftr-386	744	26	the	the	DET
ftr-386	744	27	afdc	afdc	ADJ
ftr-386	744	28	context	context	NOUN
ftr-386	744	29	.	.	PUNCT
ftr-386	745	1	481	481	NUM
ftr-386	745	2	u.s	u.s	PROPN
ftr-386	745	3	.	.	PROPN
ftr-386	745	4	at	at	ADP
ftr-386	745	5	384	384	NUM
ftr-386	745	6	,	,	PUNCT
ftr-386	745	7	389	389	NUM
ftr-386	745	8	.	.	PUNCT
ftr-386	746	1	significantly	significantly	ADV
ftr-386	746	2	,	,	PUNCT
ftr-386	746	3	no	no	DET
ftr-386	746	4	judge	judge	NOUN
ftr-386	746	5	treated	treat	VERB
ftr-386	746	6	the	the	DET
ftr-386	746	7	tax	tax	NOUN
ftr-386	746	8	issue	issue	NOUN
ftr-386	746	9	as	as	ADP
ftr-386	746	10	having	have	VERB
ftr-386	746	11	a	a	DET
ftr-386	746	12	constitutional	constitutional	ADJ
ftr-386	746	13	dimension	dimension	NOUN
ftr-386	746	14	.	.	PUNCT
ftr-386	747	1	131	131	X
ftr-386	747	2	.	.	PUNCT
ftr-386	748	1	see	see	VERB
ftr-386	748	2	481	481	NUM
ftr-386	748	3	u.s	u.s	PROPN
ftr-386	748	4	.	.	PROPN
ftr-386	748	5	at	at	ADP
ftr-386	748	6	374	374	NUM
ftr-386	748	7	-	-	SYM
ftr-386	748	8	77	77	NUM
ftr-386	748	9	.	.	PUNCT
ftr-386	749	1	in	in	ADP
ftr-386	749	2	property	property	NOUN
ftr-386	749	3	wealth	wealth	NOUN
ftr-386	749	4	(	(	PUNCT
ftr-386	749	5	measured	measure	VERB
ftr-386	749	6	by	by	ADP
ftr-386	749	7	the	the	DET
ftr-386	749	8	entire	entire	ADJ
ftr-386	749	9	basis	basis	NOUN
ftr-386	749	10	)	)	PUNCT
ftr-386	749	11	.	.	PUNCT
ftr-386	750	1	business	business	NOUN
ftr-386	750	2	accounting127	accounting127	PRON
ftr-386	750	3	operates	operate	VERB
ftr-386	750	4	in	in	ADP
ftr-386	750	5	exactly	exactly	ADV
ftr-386	750	6	this	this	DET
ftr-386	750	7	fashion.128	fashion.128	NOUN
ftr-386	750	8	the	the	DET
ftr-386	750	9	precise	precise	ADJ
ftr-386	750	10	point	point	NOUN
ftr-386	750	11	advanced	advanced	ADJ
ftr-386	750	12	here	here	ADV
ftr-386	750	13	was	be	AUX
ftr-386	750	14	made	make	VERB
ftr-386	750	15	by	by	ADP
ftr-386	750	16	the	the	DET
ftr-386	750	17	supreme	supreme	PROPN
ftr-386	750	18	court	court	PROPN
ftr-386	750	19	in	in	ADP
ftr-386	750	20	the	the	DET
ftr-386	750	21	1987	1987	NUM
ftr-386	750	22	case	case	NOUN
ftr-386	750	23	of	of	ADP
ftr-386	750	24	luckhard	luckhard	PROPN
ftr-386	750	25	v.	v.	ADP
ftr-386	750	26	reed	reed	PROPN
ftr-386	750	27	,	,	PUNCT
ftr-386	750	28	a	a	DET
ftr-386	750	29	case	case	NOUN
ftr-386	750	30	arising	arise	VERB
ftr-386	750	31	under	under	ADP
ftr-386	750	32	the	the	DET
ftr-386	750	33	afdc	afdc	PROPN
ftr-386	750	34	program	program	NOUN
ftr-386	750	35	.	.	PUNCT
ftr-386	751	1	the129	the129	PROPN
ftr-386	751	2	state	state	PROPN
ftr-386	751	3	eligibility	eligibility	PROPN
ftr-386	751	4	requirement	requirement	NOUN
ftr-386	751	5	in	in	ADP
ftr-386	751	6	question	question	NOUN
ftr-386	751	7	treated	treat	VERB
ftr-386	751	8	personal	personal	ADJ
ftr-386	751	9	injury	injury	NOUN
ftr-386	751	10	damages	damage	NOUN
ftr-386	751	11	as	as	ADP
ftr-386	751	12	“	"	PUNCT
ftr-386	751	13	income	income	NOUN
ftr-386	751	14	,	,	PUNCT
ftr-386	751	15	”	"	PUNCT
ftr-386	751	16	resulting	result	VERB
ftr-386	751	17	in	in	ADP
ftr-386	751	18	disqualification	disqualification	NOUN
ftr-386	751	19	of	of	ADP
ftr-386	751	20	the	the	DET
ftr-386	751	21	applicant	applicant	NOUN
ftr-386	751	22	.	.	PUNCT
ftr-386	752	1	the	the	DET
ftr-386	752	2	applicant	applicant	NOUN
ftr-386	752	3	argued	argue	VERB
ftr-386	752	4	that	that	SCONJ
ftr-386	752	5	“	"	PUNCT
ftr-386	752	6	income	income	NOUN
ftr-386	752	7	”	"	PUNCT
ftr-386	752	8	for	for	ADP
ftr-386	752	9	welfare	welfare	NOUN
ftr-386	752	10	eligibility	eligibility	NOUN
ftr-386	752	11	purposes	purpose	NOUN
ftr-386	752	12	should	should	AUX
ftr-386	752	13	exclude	exclude	VERB
ftr-386	752	14	personal	personal	ADJ
ftr-386	752	15	injury	injury	NOUN
ftr-386	752	16	damages	damage	NOUN
ftr-386	752	17	on	on	ADP
ftr-386	752	18	the	the	DET
ftr-386	752	19	basis	basis	NOUN
ftr-386	752	20	of	of	ADP
ftr-386	752	21	a	a	DET
ftr-386	752	22	similar	similar	ADJ
ftr-386	752	23	exclusion	exclusion	NOUN
ftr-386	752	24	in	in	ADP
ftr-386	752	25	the	the	DET
ftr-386	752	26	income	income	NOUN
ftr-386	752	27	tax	tax	NOUN
ftr-386	752	28	.	.	PUNCT
ftr-386	753	1	the	the	DET
ftr-386	753	2	supreme	supreme	PROPN
ftr-386	753	3	court	court	PROPN
ftr-386	753	4	rejected	reject	VERB
ftr-386	753	5	this	this	DET
ftr-386	753	6	contention	contention	NOUN
ftr-386	753	7	,	,	PUNCT
ftr-386	753	8	the	the	DET
ftr-386	753	9	plurality	plurality	NOUN
ftr-386	753	10	opinion	opinion	NOUN
ftr-386	753	11	stating:130	stating:130	PROPN
ftr-386	753	12	131	131	NUM
ftr-386	753	13	respondents	respondent	NOUN
ftr-386	753	14	’	'	PUNCT
ftr-386	753	15	principal	principal	ADJ
ftr-386	753	16	contention	contention	NOUN
ftr-386	753	17	is	be	AUX
ftr-386	753	18	that	that	SCONJ
ftr-386	753	19	virginia	virginia	PROPN
ftr-386	753	20	’s	’s	PART
ftr-386	753	21	revised	revise	VERB
ftr-386	753	22	regulations	regulation	NOUN
ftr-386	753	23	are	be	AUX
ftr-386	753	24	inconsistent	inconsistent	ADJ
ftr-386	753	25	with	with	ADP
ftr-386	753	26	the	the	DET
ftr-386	753	27	meaning	meaning	NOUN
ftr-386	753	28	of	of	ADP
ftr-386	753	29	“	"	PUNCT
ftr-386	753	30	income	income	NOUN
ftr-386	753	31	:	:	PUNCT
ftr-386	753	32	...	...	PUNCT
ftr-386	753	33	used	use	VERB
ftr-386	753	34	in	in	ADP
ftr-386	753	35	the	the	DET
ftr-386	753	36	afdc	afdc	PROPN
ftr-386	753	37	statute	statute	PROPN
ftr-386	753	38	.	.	PUNCT
ftr-386	754	1	to	to	PART
ftr-386	754	2	support	support	VERB
ftr-386	754	3	this	this	DET
ftr-386	754	4	argument	argument	NOUN
ftr-386	754	5	they	they	PRON
ftr-386	754	6	first	first	ADV
ftr-386	754	7	advance	advance	VERB
ftr-386	754	8	the	the	DET
ftr-386	754	9	broader	broad	ADJ
ftr-386	754	10	proposition	proposition	NOUN
ftr-386	754	11	that	that	SCONJ
ftr-386	754	12	it	it	PRON
ftr-386	754	13	does	do	AUX
ftr-386	754	14	violence	violence	NOUN
ftr-386	754	15	to	to	ADP
ftr-386	754	16	common	common	ADJ
ftr-386	754	17	usage	usage	NOUN
ftr-386	754	18	to	to	PART
ftr-386	754	19	interpret	interpret	VERB
ftr-386	754	20	“	"	PUNCT
ftr-386	754	21	income	income	NOUN
ftr-386	754	22	”	"	PUNCT
ftr-386	754	23	to	to	PART
ftr-386	754	24	include	include	VERB
ftr-386	754	25	personal	personal	ADJ
ftr-386	754	26	injury	injury	NOUN
ftr-386	754	27	awards	award	NOUN
ftr-386	754	28	.	.	PUNCT
ftr-386	755	1	this	this	DET
ftr-386	755	2	argument	argument	NOUN
ftr-386	755	3	begins	begin	VERB
ftr-386	755	4	from	from	ADP
ftr-386	755	5	the	the	DET
ftr-386	755	6	premise	premise	NOUN
ftr-386	755	7	that	that	SCONJ
ftr-386	755	8	since	since	SCONJ
ftr-386	755	9	personal	personal	ADJ
ftr-386	755	10	injury	injury	NOUN
ftr-386	755	11	awards	award	NOUN
ftr-386	755	12	are	be	AUX
ftr-386	755	13	purely	purely	ADV
ftr-386	755	14	compensatory	compensatory	ADJ
ftr-386	755	15	,	,	PUNCT
ftr-386	755	16	they	they	PRON
ftr-386	755	17	do	do	AUX
ftr-386	755	18	not	not	PART
ftr-386	755	19	result	result	VERB
ftr-386	755	20	in	in	ADP
ftr-386	755	21	any	any	DET
ftr-386	755	22	gain	gain	NOUN
ftr-386	755	23	to	to	ADP
ftr-386	755	24	their	their	PRON
ftr-386	755	25	recipients	recipient	NOUN
ftr-386	755	26	.	.	PUNCT
ftr-386	756	1	and	and	CCONJ
ftr-386	756	2	since	since	SCONJ
ftr-386	756	3	both	both	CCONJ
ftr-386	756	4	general	general	ADJ
ftr-386	756	5	and	and	CCONJ
ftr-386	756	6	legal	legal	ADJ
ftr-386	756	7	sources	source	NOUN
ftr-386	756	8	define	define	VERB
ftr-386	756	9	“	"	PUNCT
ftr-386	756	10	income	income	NOUN
ftr-386	756	11	”	"	PUNCT
ftr-386	756	12	as	as	ADP
ftr-386	756	13	involving	involve	VERB
ftr-386	756	14	gain	gain	NOUN
ftr-386	756	15	,	,	PUNCT
ftr-386	756	16	see	see	VERB
ftr-386	756	17	,	,	PUNCT
ftr-386	756	18	e.	e.	PROPN
ftr-386	756	19	g.	g.	PROPN
ftr-386	756	20	,	,	PUNCT
ftr-386	756	21	webster	webster	PROPN
ftr-386	756	22	’s	’s	PART
ftr-386	756	23	third	third	ADJ
ftr-386	756	24	new	new	ADJ
ftr-386	756	25	international	international	ADJ
ftr-386	756	26	dictionary	dictionary	ADJ
ftr-386	756	27	1143	1143	NUM
ftr-386	756	28	(	(	PUNCT
ftr-386	756	29	1976	1976	NUM
ftr-386	756	30	)	)	PUNCT
ftr-386	756	31	(	(	PUNCT
ftr-386	756	32	“	"	PUNCT
ftr-386	756	33	a	a	DET
ftr-386	756	34	gain	gain	NOUN
ftr-386	756	35	or	or	CCONJ
ftr-386	756	36	recurrent	recurrent	ADJ
ftr-386	756	37	benefit	benefit	NOUN
ftr-386	756	38	that	that	PRON
ftr-386	756	39	is	be	AUX
ftr-386	756	40	usu	usu	PROPN
ftr-386	756	41	.	.	PROPN
ftr-386	756	42	measured	measure	VERB
ftr-386	756	43	in	in	ADP
ftr-386	756	44	money	money	NOUN
ftr-386	756	45	...	...	PUNCT
ftr-386	756	46	”	"	PUNCT
ftr-386	756	47	)	)	PUNCT
ftr-386	756	48	;	;	PUNCT
ftr-386	756	49	eisner	eisner	PROPN
ftr-386	756	50	v.	v.	PROPN
ftr-386	756	51	macomber	macomber	PROPN
ftr-386	756	52	,	,	PUNCT
ftr-386	756	53	...	...	PUNCT
ftr-386	757	1	[	[	X
ftr-386	757	2	other	other	ADJ
ftr-386	757	3	citations	citation	NOUN
ftr-386	757	4	omitted	omit	VERB
ftr-386	757	5	]	]	PUNCT
ftr-386	757	6	,	,	PUNCT
ftr-386	757	7	respondents	respondent	NOUN
ftr-386	757	8	conclude	conclude	VERB
ftr-386	757	9	that	that	SCONJ
ftr-386	757	10	personal	personal	ADJ
ftr-386	757	11	injury	injury	NOUN
ftr-386	757	12	awards	award	NOUN
ftr-386	757	13	can	can	AUX
ftr-386	757	14	not	not	PART
ftr-386	757	15	fairly	fairly	ADV
ftr-386	757	16	be	be	AUX
ftr-386	757	17	characterized	characterize	VERB
ftr-386	757	18	as	as	ADP
ftr-386	757	19	income	income	NOUN
ftr-386	757	20	.	.	PUNCT
ftr-386	758	1	but	but	CCONJ
ftr-386	758	2	the	the	DET
ftr-386	758	3	premise	premise	NOUN
ftr-386	758	4	that	that	SCONJ
ftr-386	758	5	personal	personal	ADJ
ftr-386	758	6	injury	injury	NOUN
ftr-386	758	7	awards	award	NOUN
ftr-386	758	8	can	can	AUX
ftr-386	758	9	not	not	PART
ftr-386	758	10	involve	involve	VERB
ftr-386	758	11	gain	gain	NOUN
ftr-386	758	12	is	be	AUX
ftr-386	758	13	obviously	obviously	ADV
ftr-386	758	14	false	false	ADJ
ftr-386	758	15	,	,	PUNCT
ftr-386	758	16	since	since	SCONJ
ftr-386	758	17	they	they	PRON
ftr-386	758	18	often	often	ADV
ftr-386	758	19	are	be	AUX
ftr-386	758	20	intended	intend	VERB
ftr-386	758	21	in	in	ADP
ftr-386	758	22	significant	significant	ADJ
ftr-386	758	23	part	part	NOUN
ftr-386	758	24	to	to	PART
ftr-386	758	25	compensate	compensate	VERB
ftr-386	758	26	for	for	ADP
ftr-386	758	27	the	the	DET
ftr-386	758	28	loss	loss	NOUN
ftr-386	758	29	of	of	ADP
ftr-386	758	30	gain	gain	NOUN
ftr-386	758	31	,	,	PUNCT
ftr-386	758	32	e.	e.	PROPN
ftr-386	758	33	g.	g.	PROPN
ftr-386	758	34	,	,	PUNCT
ftr-386	758	35	lost	lose	VERB
ftr-386	758	36	wages	wage	NOUN
ftr-386	758	37	...	...	PUNCT
ftr-386	758	38	.	.	PUNCT
ftr-386	759	1	n2	n2	PROPN
ftr-386	760	1	[	[	X
ftr-386	760	2	note	note	NOUN
ftr-386	760	3	2	2	NUM
ftr-386	760	4	:	:	PUNCT
ftr-386	760	5	moreover	moreover	ADV
ftr-386	760	6	,	,	PUNCT
ftr-386	760	7	as	as	SCONJ
ftr-386	760	8	we	we	PRON
ftr-386	760	9	discuss	discuss	VERB
ftr-386	760	10	below	below	ADV
ftr-386	760	11	,	,	PUNCT
ftr-386	760	12	...	...	PUNCT
ftr-386	760	13	other	other	ADJ
ftr-386	760	14	typical	typical	ADJ
ftr-386	760	15	components	component	NOUN
ftr-386	760	16	of	of	ADP
ftr-386	760	17	personal	personal	ADJ
ftr-386	760	18	injury	injury	NOUN
ftr-386	760	19	awards	award	NOUN
ftr-386	760	20	,	,	PUNCT
ftr-386	760	21	402	402	NUM
ftr-386	760	22	florida	florida	PROPN
ftr-386	760	23	tax	tax	NOUN
ftr-386	760	24	review	review	NOUN
ftr-386	760	25	[	[	X
ftr-386	760	26	vol.8:4	vol.8:4	NOUN
ftr-386	760	27	132	132	NUM
ftr-386	760	28	.	.	NOUN
ftr-386	760	29	282	282	NUM
ftr-386	760	30	u.s	u.s	PROPN
ftr-386	760	31	.	.	PROPN
ftr-386	760	32	359	359	NUM
ftr-386	760	33	(	(	PUNCT
ftr-386	760	34	1931	1931	NUM
ftr-386	760	35	)	)	PUNCT
ftr-386	760	36	.	.	PUNCT
ftr-386	761	1	133	133	NUM
ftr-386	761	2	.	.	PUNCT
ftr-386	762	1	see	see	VERB
ftr-386	762	2	§	§	PROPN
ftr-386	762	3	1001(a	1001(a	NOUN
ftr-386	762	4	)	)	PUNCT
ftr-386	762	5	.	.	PUNCT
ftr-386	763	1	including	include	VERB
ftr-386	763	2	compensation	compensation	NOUN
ftr-386	763	3	for	for	ADP
ftr-386	763	4	pain	pain	NOUN
ftr-386	763	5	and	and	CCONJ
ftr-386	763	6	suffering	suffering	NOUN
ftr-386	763	7	,	,	PUNCT
ftr-386	763	8	can	can	AUX
ftr-386	763	9	reasonably	reasonably	ADV
ftr-386	763	10	be	be	AUX
ftr-386	763	11	treated	treat	VERB
ftr-386	763	12	as	as	ADP
ftr-386	763	13	gain	gain	NOUN
ftr-386	763	14	under	under	ADP
ftr-386	763	15	the	the	DET
ftr-386	763	16	afdc	afdc	PROPN
ftr-386	763	17	statute	statute	PROPN
ftr-386	763	18	.	.	PUNCT
ftr-386	763	19	]	]	X
ftr-386	764	1	more	more	ADV
ftr-386	764	2	importantly	importantly	ADV
ftr-386	764	3	,	,	PUNCT
ftr-386	764	4	however	however	ADV
ftr-386	764	5	,	,	PUNCT
ftr-386	764	6	...	...	PUNCT
ftr-386	764	7	general	general	ADJ
ftr-386	764	8	and	and	CCONJ
ftr-386	764	9	legal	legal	ADJ
ftr-386	764	10	sources	source	NOUN
ftr-386	764	11	also	also	ADV
ftr-386	764	12	commonly	commonly	ADV
ftr-386	764	13	define	define	VERB
ftr-386	764	14	“	"	PUNCT
ftr-386	764	15	income	income	NOUN
ftr-386	764	16	”	"	PUNCT
ftr-386	764	17	to	to	PART
ftr-386	764	18	mean	mean	VERB
ftr-386	764	19	“	"	PUNCT
ftr-386	764	20	any	any	DET
ftr-386	764	21	money	money	NOUN
ftr-386	764	22	that	that	PRON
ftr-386	764	23	comes	come	VERB
ftr-386	764	24	in	in	ADP
ftr-386	764	25	,	,	PUNCT
ftr-386	764	26	”	"	PUNCT
ftr-386	764	27	without	without	ADP
ftr-386	764	28	regard	regard	NOUN
ftr-386	764	29	to	to	ADP
ftr-386	764	30	any	any	DET
ftr-386	764	31	related	related	ADJ
ftr-386	764	32	expenses	expense	NOUN
ftr-386	764	33	incurred	incur	VERB
ftr-386	764	34	and	and	CCONJ
ftr-386	764	35	without	without	ADP
ftr-386	764	36	any	any	DET
ftr-386	764	37	requirement	requirement	NOUN
ftr-386	764	38	that	that	SCONJ
ftr-386	764	39	the	the	DET
ftr-386	764	40	transactions	transaction	NOUN
ftr-386	764	41	producing	produce	VERB
ftr-386	764	42	the	the	DET
ftr-386	764	43	money	money	NOUN
ftr-386	764	44	result	result	NOUN
ftr-386	764	45	in	in	ADP
ftr-386	764	46	a	a	DET
ftr-386	764	47	net	net	ADJ
ftr-386	764	48	gain	gain	NOUN
ftr-386	764	49	.	.	PUNCT
ftr-386	765	1	see	see	VERB
ftr-386	765	2	,	,	PUNCT
ftr-386	765	3	e.	e.	PROPN
ftr-386	765	4	g.	g.	PROPN
ftr-386	765	5	,	,	PUNCT
ftr-386	765	6	5	5	NUM
ftr-386	765	7	oxford	oxford	PROPN
ftr-386	765	8	english	english	PROPN
ftr-386	765	9	dictionary	dictionary	NOUN
ftr-386	765	10	162	162	NUM
ftr-386	765	11	(	(	PUNCT
ftr-386	765	12	1933	1933	NUM
ftr-386	765	13	)	)	PUNCT
ftr-386	765	14	(	(	PUNCT
ftr-386	765	15	“	"	PUNCT
ftr-386	765	16	that	that	PRON
ftr-386	765	17	which	which	PRON
ftr-386	765	18	comes	come	VERB
ftr-386	765	19	in	in	ADP
ftr-386	765	20	...	...	PUNCT
ftr-386	765	21	(	(	PUNCT
ftr-386	765	22	considered	consider	VERB
ftr-386	765	23	in	in	ADP
ftr-386	765	24	reference	reference	NOUN
ftr-386	765	25	to	to	ADP
ftr-386	765	26	its	its	PRON
ftr-386	765	27	amount	amount	NOUN
ftr-386	765	28	,	,	PUNCT
ftr-386	765	29	and	and	CCONJ
ftr-386	765	30	commonly	commonly	ADV
ftr-386	765	31	expressed	express	VERB
ftr-386	765	32	in	in	ADP
ftr-386	765	33	money	money	NOUN
ftr-386	765	34	)	)	PUNCT
ftr-386	765	35	;	;	PUNCT
ftr-386	765	36	...	...	PUNCT
ftr-386	765	37	receipts	receipt	NOUN
ftr-386	765	38	...	...	PUNCT
ftr-386	765	39	”	"	PUNCT
ftr-386	765	40	)	)	PUNCT
ftr-386	765	41	;	;	PUNCT
ftr-386	765	42	42	42	NUM
ftr-386	765	43	c.	c.	PROPN
ftr-386	765	44	j.	j.	PROPN
ftr-386	765	45	s.	s.	PROPN
ftr-386	765	46	,	,	PUNCT
ftr-386	765	47	income	income	NOUN
ftr-386	765	48	,	,	PUNCT
ftr-386	765	49	p.	p.	NOUN
ftr-386	765	50	529	529	NUM
ftr-386	765	51	(	(	PUNCT
ftr-386	765	52	1944	1944	NUM
ftr-386	765	53	)	)	PUNCT
ftr-386	765	54	(	(	PUNCT
ftr-386	765	55	“	"	PUNCT
ftr-386	765	56	generally	generally	ADV
ftr-386	765	57	or	or	CCONJ
ftr-386	765	58	ordinarily	ordinarily	ADV
ftr-386	765	59	the	the	DET
ftr-386	765	60	term	term	NOUN
ftr-386	765	61	means	mean	VERB
ftr-386	765	62	all	all	PRON
ftr-386	765	63	that	that	PRON
ftr-386	765	64	comes	come	VERB
ftr-386	765	65	in	in	ADV
ftr-386	765	66	;	;	PUNCT
ftr-386	765	67	...	...	PUNCT
ftr-386	765	68	something	something	PRON
ftr-386	765	69	which	which	PRON
ftr-386	765	70	is	be	AUX
ftr-386	765	71	paid	pay	VERB
ftr-386	765	72	over	over	ADP
ftr-386	765	73	and	and	CCONJ
ftr-386	765	74	delivered	deliver	VERB
ftr-386	765	75	to	to	ADP
ftr-386	765	76	the	the	DET
ftr-386	765	77	recipient	recipient	NOUN
ftr-386	765	78	;	;	PUNCT
ftr-386	765	79	...	...	PUNCT
ftr-386	765	80	without	without	ADP
ftr-386	765	81	reference	reference	NOUN
ftr-386	765	82	to	to	ADP
ftr-386	765	83	the	the	DET
ftr-386	765	84	outgoing	outgoing	ADJ
ftr-386	765	85	expenditures	expenditure	NOUN
ftr-386	765	86	...	...	PUNCT
ftr-386	765	87	”	"	PUNCT
ftr-386	766	1	(	(	PUNCT
ftr-386	766	2	footnotes	footnote	NOUN
ftr-386	766	3	omitted	omit	VERB
ftr-386	766	4	)	)	PUNCT
ftr-386	766	5	)	)	PUNCT
ftr-386	766	6	;	;	PUNCT
ftr-386	766	7	heckler	heckler	NOUN
ftr-386	766	8	v.	v.	PROPN
ftr-386	766	9	turner	turner	PROPN
ftr-386	766	10	,	,	PUNCT
ftr-386	766	11	470	470	NUM
ftr-386	766	12	u.s	u.s	PROPN
ftr-386	766	13	.	.	PROPN
ftr-386	766	14	184	184	NUM
ftr-386	766	15	(	(	PUNCT
ftr-386	766	16	1985	1985	NUM
ftr-386	766	17	)	)	PUNCT
ftr-386	766	18	(	(	PUNCT
ftr-386	766	19	“	"	PUNCT
ftr-386	766	20	income	income	NOUN
ftr-386	766	21	”	"	PUNCT
ftr-386	766	22	under	under	ADP
ftr-386	766	23	the	the	DET
ftr-386	766	24	afdc	afdc	PROPN
ftr-386	766	25	statute	statute	PROPN
ftr-386	766	26	means	mean	VERB
ftr-386	766	27	gross	gross	ADJ
ftr-386	766	28	income	income	NOUN
ftr-386	766	29	,	,	PUNCT
ftr-386	766	30	without	without	ADP
ftr-386	766	31	reference	reference	NOUN
ftr-386	766	32	to	to	ADP
ftr-386	766	33	expenses	expense	NOUN
ftr-386	766	34	reasonably	reasonably	ADV
ftr-386	766	35	attributable	attributable	ADJ
ftr-386	766	36	to	to	ADP
ftr-386	766	37	its	its	PRON
ftr-386	766	38	earning	earning	NOUN
ftr-386	766	39	)	)	PUNCT
ftr-386	766	40	...	...	PUNCT
ftr-386	766	41	.	.	PUNCT
ftr-386	767	1	thus	thus	ADV
ftr-386	767	2	,	,	PUNCT
ftr-386	767	3	contrary	contrary	ADV
ftr-386	767	4	to	to	ADP
ftr-386	767	5	respondents	respondent	NOUN
ftr-386	767	6	’	'	PUNCT
ftr-386	767	7	assertion	assertion	NOUN
ftr-386	767	8	,	,	PUNCT
ftr-386	767	9	virginia	virginia	PROPN
ftr-386	767	10	’s	’s	PART
ftr-386	767	11	revised	revise	VERB
ftr-386	767	12	regulations	regulation	NOUN
ftr-386	767	13	are	be	AUX
ftr-386	767	14	consistent	consistent	ADJ
ftr-386	767	15	with	with	ADP
ftr-386	767	16	a	a	DET
ftr-386	767	17	perfectly	perfectly	ADV
ftr-386	767	18	natural	natural	ADJ
ftr-386	767	19	use	use	NOUN
ftr-386	767	20	of	of	ADP
ftr-386	767	21	“	"	PUNCT
ftr-386	767	22	income	income	NOUN
ftr-386	767	23	.	.	PUNCT
ftr-386	767	24	”	"	PUNCT
ftr-386	768	1	so	so	ADV
ftr-386	768	2	,	,	PUNCT
ftr-386	768	3	of	of	ADP
ftr-386	768	4	course	course	NOUN
ftr-386	768	5	income	income	NOUN
ftr-386	768	6	entails	entail	VERB
ftr-386	768	7	“	"	PUNCT
ftr-386	768	8	gain	gain	NOUN
ftr-386	768	9	”	"	PUNCT
ftr-386	768	10	in	in	ADP
ftr-386	768	11	some	some	DET
ftr-386	768	12	sense	sense	NOUN
ftr-386	768	13	,	,	PUNCT
ftr-386	768	14	but	but	CCONJ
ftr-386	768	15	there	there	PRON
ftr-386	768	16	are	be	VERB
ftr-386	768	17	various	various	ADJ
ftr-386	768	18	accounting	accounting	NOUN
ftr-386	768	19	methods	method	NOUN
ftr-386	768	20	that	that	PRON
ftr-386	768	21	can	can	AUX
ftr-386	768	22	be	be	AUX
ftr-386	768	23	used	use	VERB
ftr-386	768	24	in	in	ADP
ftr-386	768	25	calculating	calculate	VERB
ftr-386	768	26	income	income	NOUN
ftr-386	768	27	and	and	CCONJ
ftr-386	768	28	gain	gain	NOUN
ftr-386	768	29	,	,	PUNCT
ftr-386	768	30	and	and	CCONJ
ftr-386	768	31	it	it	PRON
ftr-386	768	32	seems	seem	VERB
ftr-386	768	33	far	far	ADV
ftr-386	768	34	-	-	PUNCT
ftr-386	768	35	fetched	fetched	ADJ
ftr-386	768	36	to	to	PART
ftr-386	768	37	suppose	suppose	VERB
ftr-386	768	38	that	that	SCONJ
ftr-386	768	39	the	the	DET
ftr-386	768	40	16th	16th	ADJ
ftr-386	768	41	amendment	amendment	NOUN
ftr-386	768	42	mandates	mandate	VERB
ftr-386	768	43	one	one	NUM
ftr-386	768	44	particular	particular	ADJ
ftr-386	768	45	accounting	accounting	NOUN
ftr-386	768	46	approach	approach	NOUN
ftr-386	768	47	in	in	ADP
ftr-386	768	48	preference	preference	NOUN
ftr-386	768	49	to	to	ADP
ftr-386	768	50	others	other	NOUN
ftr-386	768	51	.	.	PUNCT
ftr-386	769	1	as	as	SCONJ
ftr-386	769	2	noted	note	VERB
ftr-386	769	3	earlier	early	ADV
ftr-386	769	4	,	,	PUNCT
ftr-386	769	5	the	the	DET
ftr-386	769	6	supreme	supreme	PROPN
ftr-386	769	7	court	court	PROPN
ftr-386	769	8	has	have	AUX
ftr-386	769	9	held	hold	VERB
ftr-386	769	10	that	that	SCONJ
ftr-386	769	11	accounting	accounting	NOUN
ftr-386	769	12	for	for	ADP
ftr-386	769	13	profits	profit	NOUN
ftr-386	769	14	and	and	CCONJ
ftr-386	769	15	gains	gain	NOUN
ftr-386	769	16	is	be	AUX
ftr-386	769	17	within	within	ADP
ftr-386	769	18	the	the	DET
ftr-386	769	19	realm	realm	NOUN
ftr-386	769	20	of	of	ADP
ftr-386	769	21	congress	congress	PROPN
ftr-386	769	22	’s	’s	PART
ftr-386	769	23	discretion	discretion	NOUN
ftr-386	769	24	.	.	PUNCT
ftr-386	770	1	particularly	particularly	ADV
ftr-386	770	2	relevant	relevant	ADJ
ftr-386	770	3	is	be	AUX
ftr-386	770	4	burnet	burnet	PROPN
ftr-386	770	5	v.	v.	PROPN
ftr-386	770	6	sanford	sanford	PROPN
ftr-386	770	7	&	&	CCONJ
ftr-386	770	8	brooks	brooks	PROPN
ftr-386	770	9	co.	co.	PROPN
ftr-386	770	10	,	,	PUNCT
ftr-386	770	11	where	where	SCONJ
ftr-386	770	12	the	the	DET
ftr-386	770	13	court	court	NOUN
ftr-386	770	14	held	hold	VERB
ftr-386	770	15	that	that	SCONJ
ftr-386	770	16	losses	loss	NOUN
ftr-386	770	17	(	(	PUNCT
ftr-386	770	18	i.e.	i.e.	X
ftr-386	770	19	,	,	PUNCT
ftr-386	770	20	the	the	DET
ftr-386	770	21	excess	excess	NOUN
ftr-386	770	22	of	of	ADP
ftr-386	770	23	expenses	expense	NOUN
ftr-386	770	24	over132	over132	PROPN
ftr-386	770	25	revenue	revenue	NOUN
ftr-386	770	26	)	)	PUNCT
ftr-386	770	27	from	from	ADP
ftr-386	770	28	early	early	ADJ
ftr-386	770	29	years	year	NOUN
ftr-386	770	30	were	be	AUX
ftr-386	770	31	not	not	PART
ftr-386	770	32	required	require	VERB
ftr-386	770	33	by	by	ADP
ftr-386	770	34	the	the	DET
ftr-386	770	35	constitution	constitution	NOUN
ftr-386	770	36	to	to	PART
ftr-386	770	37	be	be	AUX
ftr-386	770	38	treated	treat	VERB
ftr-386	770	39	as	as	ADP
ftr-386	770	40	“	"	PUNCT
ftr-386	770	41	capital	capital	NOUN
ftr-386	770	42	”	"	PUNCT
ftr-386	770	43	that	that	PRON
ftr-386	770	44	had	have	VERB
ftr-386	770	45	to	to	PART
ftr-386	770	46	be	be	AUX
ftr-386	770	47	offset	offset	VERB
ftr-386	770	48	against	against	ADP
ftr-386	770	49	the	the	DET
ftr-386	770	50	profits	profit	NOUN
ftr-386	770	51	of	of	ADP
ftr-386	770	52	later	later	ADJ
ftr-386	770	53	years	year	NOUN
ftr-386	770	54	.	.	PUNCT
ftr-386	771	1	but	but	CCONJ
ftr-386	771	2	if	if	SCONJ
ftr-386	771	3	early	early	ADJ
ftr-386	771	4	-	-	PUNCT
ftr-386	771	5	year	year	NOUN
ftr-386	771	6	costs	cost	NOUN
ftr-386	771	7	ended	end	VERB
ftr-386	771	8	up	up	ADP
ftr-386	771	9	generating	generate	VERB
ftr-386	771	10	revenue	revenue	NOUN
ftr-386	771	11	in	in	ADP
ftr-386	771	12	later	later	ADJ
ftr-386	771	13	years	year	NOUN
ftr-386	771	14	,	,	PUNCT
ftr-386	771	15	then	then	ADV
ftr-386	771	16	such	such	ADJ
ftr-386	771	17	costs	cost	NOUN
ftr-386	771	18	really	really	ADV
ftr-386	771	19	were	be	AUX
ftr-386	771	20	capital	capital	NOUN
ftr-386	771	21	expenditures	expenditure	NOUN
ftr-386	771	22	.	.	PUNCT
ftr-386	772	1	the	the	DET
ftr-386	772	2	court	court	NOUN
ftr-386	772	3	’s	’s	PART
ftr-386	772	4	refusal	refusal	NOUN
ftr-386	772	5	to	to	PART
ftr-386	772	6	treat	treat	VERB
ftr-386	772	7	them	they	PRON
ftr-386	772	8	as	as	SCONJ
ftr-386	772	9	capital	capital	NOUN
ftr-386	772	10	expenditures	expenditure	NOUN
ftr-386	772	11	necessarily	necessarily	ADV
ftr-386	772	12	acknowledges	acknowledge	VERB
ftr-386	772	13	the	the	DET
ftr-386	772	14	power	power	NOUN
ftr-386	772	15	of	of	ADP
ftr-386	772	16	congress	congress	PROPN
ftr-386	772	17	to	to	PART
ftr-386	772	18	decide	decide	VERB
ftr-386	772	19	what	what	PRON
ftr-386	772	20	are	be	AUX
ftr-386	772	21	capital	capital	NOUN
ftr-386	772	22	expenditures	expenditure	NOUN
ftr-386	772	23	and	and	CCONJ
ftr-386	772	24	expenses	expense	NOUN
ftr-386	772	25	on	on	ADP
ftr-386	772	26	a	a	DET
ftr-386	772	27	year	year	NOUN
ftr-386	772	28	-	-	PUNCT
ftr-386	772	29	to	to	ADP
ftr-386	772	30	-	-	PUNCT
ftr-386	772	31	year	year	NOUN
ftr-386	772	32	basis	basis	NOUN
ftr-386	772	33	.	.	PUNCT
ftr-386	773	1	if	if	SCONJ
ftr-386	773	2	congress	congress	PROPN
ftr-386	773	3	can	can	AUX
ftr-386	773	4	decide	decide	VERB
ftr-386	773	5	what	what	PRON
ftr-386	773	6	is	be	AUX
ftr-386	773	7	“	"	PUNCT
ftr-386	773	8	capital	capital	NOUN
ftr-386	773	9	,	,	PUNCT
ftr-386	773	10	”	"	PUNCT
ftr-386	773	11	then	then	ADV
ftr-386	773	12	there	there	PRON
ftr-386	773	13	can	can	AUX
ftr-386	773	14	be	be	AUX
ftr-386	773	15	no	no	DET
ftr-386	773	16	constitutional	constitutional	ADJ
ftr-386	773	17	mandate	mandate	NOUN
ftr-386	773	18	relating	relate	VERB
ftr-386	773	19	to	to	ADP
ftr-386	773	20	capital	capital	NOUN
ftr-386	773	21	recovery	recovery	NOUN
ftr-386	773	22	.	.	PUNCT
ftr-386	774	1	in	in	ADP
ftr-386	774	2	light	light	NOUN
ftr-386	774	3	of	of	ADP
ftr-386	774	4	the	the	DET
ftr-386	774	5	foregoing	foregoing	NOUN
ftr-386	774	6	,	,	PUNCT
ftr-386	774	7	the	the	DET
ftr-386	774	8	move	move	NOUN
ftr-386	774	9	of	of	ADP
ftr-386	774	10	equating	equate	VERB
ftr-386	774	11	“	"	PUNCT
ftr-386	774	12	income	income	NOUN
ftr-386	774	13	”	"	PUNCT
ftr-386	774	14	with	with	ADP
ftr-386	774	15	“	"	PUNCT
ftr-386	774	16	gain	gain	NOUN
ftr-386	774	17	,	,	PUNCT
ftr-386	774	18	”	"	PUNCT
ftr-386	774	19	with	with	ADP
ftr-386	774	20	the	the	DET
ftr-386	774	21	implication	implication	NOUN
ftr-386	774	22	that	that	SCONJ
ftr-386	774	23	“	"	PUNCT
ftr-386	774	24	gain	gain	NOUN
ftr-386	774	25	”	"	PUNCT
ftr-386	774	26	must	must	AUX
ftr-386	774	27	be	be	AUX
ftr-386	774	28	taken	take	VERB
ftr-386	774	29	in	in	ADP
ftr-386	774	30	its	its	PRON
ftr-386	774	31	current	current	ADJ
ftr-386	774	32	statutory	statutory	ADJ
ftr-386	774	33	meaning	meaning	NOUN
ftr-386	774	34	as	as	ADP
ftr-386	774	35	being	be	AUX
ftr-386	774	36	the	the	DET
ftr-386	774	37	excess	excess	NOUN
ftr-386	774	38	of	of	ADP
ftr-386	774	39	amount	amount	NOUN
ftr-386	774	40	realized	realize	VERB
ftr-386	774	41	over	over	ADP
ftr-386	774	42	basis	basis	NOUN
ftr-386	774	43	,	,	PUNCT
ftr-386	774	44	is	be	AUX
ftr-386	774	45	deceptive	deceptive	ADJ
ftr-386	774	46	(	(	PUNCT
ftr-386	774	47	intentionally133	intentionally133	PROPN
ftr-386	774	48	or	or	CCONJ
ftr-386	774	49	not	not	PART
ftr-386	774	50	)	)	PUNCT
ftr-386	774	51	.	.	PUNCT
ftr-386	775	1	effectively	effectively	ADV
ftr-386	775	2	,	,	PUNCT
ftr-386	775	3	it	it	PRON
ftr-386	775	4	is	be	AUX
ftr-386	775	5	an	an	DET
ftr-386	775	6	argument	argument	NOUN
ftr-386	775	7	that	that	SCONJ
ftr-386	775	8	current	current	ADJ
ftr-386	775	9	statutory	statutory	ADJ
ftr-386	775	10	law	law	NOUN
ftr-386	775	11	defines	define	VERB
ftr-386	775	12	the	the	DET
ftr-386	775	13	16th	16th	ADJ
ftr-386	775	14	amendment	amendment	NOUN
ftr-386	775	15	concept	concept	NOUN
ftr-386	775	16	of	of	ADP
ftr-386	775	17	“	"	PUNCT
ftr-386	775	18	income	income	NOUN
ftr-386	775	19	.	.	PUNCT
ftr-386	775	20	”	"	PUNCT
ftr-386	776	1	alternatively	alternatively	ADV
ftr-386	776	2	,	,	PUNCT
ftr-386	776	3	it	it	PRON
ftr-386	776	4	is	be	AUX
ftr-386	776	5	tautological	tautological	ADJ
ftr-386	776	6	,	,	PUNCT
ftr-386	776	7	as	as	SCONJ
ftr-386	776	8	a	a	DET
ftr-386	776	9	particular	particular	ADJ
ftr-386	776	10	definition	definition	NOUN
ftr-386	776	11	of	of	ADP
ftr-386	776	12	“	"	PUNCT
ftr-386	776	13	gain	gain	NOUN
ftr-386	776	14	”	"	PUNCT
ftr-386	776	15	is	be	AUX
ftr-386	776	16	trotted	trot	VERB
ftr-386	776	17	out	out	ADP
ftr-386	776	18	that	that	PRON
ftr-386	776	19	has	have	VERB
ftr-386	776	20	the	the	DET
ftr-386	776	21	desired	desire	VERB
ftr-386	776	22	conclusion	conclusion	NOUN
ftr-386	776	23	2007	2007	NUM
ftr-386	776	24	murphy	murphy	PROPN
ftr-386	776	25	and	and	CCONJ
ftr-386	776	26	the	the	DET
ftr-386	776	27	sixteenth	sixteenth	ADJ
ftr-386	776	28	amendment	amendment	NOUN
ftr-386	776	29	403	403	NUM
ftr-386	776	30	134	134	NUM
ftr-386	776	31	.	.	X
ftr-386	776	32	231	231	NUM
ftr-386	776	33	u.s	u.s	PROPN
ftr-386	776	34	.	.	PROPN
ftr-386	776	35	399	399	NUM
ftr-386	776	36	(	(	PUNCT
ftr-386	776	37	1913	1913	NUM
ftr-386	776	38	)	)	PUNCT
ftr-386	776	39	.	.	PUNCT
ftr-386	777	1	135	135	NUM
ftr-386	777	2	.	.	PUNCT
ftr-386	778	1	see	see	VERB
ftr-386	778	2	note	note	NOUN
ftr-386	778	3	13	13	NUM
ftr-386	778	4	.	.	X
ftr-386	778	5	136	136	NUM
ftr-386	778	6	.	.	PUNCT
ftr-386	779	1	see	see	VERB
ftr-386	779	2	231	231	NUM
ftr-386	779	3	u.s	u.s	PROPN
ftr-386	779	4	.	.	PROPN
ftr-386	779	5	at	at	ADP
ftr-386	779	6	414	414	NUM
ftr-386	779	7	(	(	PUNCT
ftr-386	779	8	“	"	PUNCT
ftr-386	779	9	...	...	PUNCT
ftr-386	779	10	we	we	PRON
ftr-386	779	11	are	be	AUX
ftr-386	779	12	little	little	ADJ
ftr-386	779	13	aided	aid	VERB
ftr-386	779	14	by	by	ADP
ftr-386	779	15	a	a	DET
ftr-386	779	16	discussion	discussion	NOUN
ftr-386	779	17	of	of	ADP
ftr-386	779	18	theoretical	theoretical	ADJ
ftr-386	779	19	distinctions	distinction	NOUN
ftr-386	779	20	between	between	ADP
ftr-386	779	21	capital	capital	NOUN
ftr-386	779	22	and	and	CCONJ
ftr-386	779	23	income	income	NOUN
ftr-386	779	24	”	"	PUNCT
ftr-386	779	25	)	)	PUNCT
ftr-386	779	26	.	.	PUNCT
ftr-386	780	1	137	137	NUM
ftr-386	780	2	.	.	PUNCT
ftr-386	781	1	the	the	DET
ftr-386	781	2	taxpayer	taxpayer	NOUN
ftr-386	781	3	’s	’s	PART
ftr-386	781	4	position	position	NOUN
ftr-386	781	5	was	be	AUX
ftr-386	781	6	that	that	PRON
ftr-386	781	7	gross	gross	ADJ
ftr-386	781	8	proceeds	proceed	NOUN
ftr-386	781	9	from	from	ADP
ftr-386	781	10	mining	mining	NOUN
ftr-386	781	11	,	,	PUNCT
ftr-386	781	12	less	less	ADJ
ftr-386	781	13	expenses	expense	NOUN
ftr-386	781	14	,	,	PUNCT
ftr-386	781	15	less	less	ADJ
ftr-386	781	16	the	the	DET
ftr-386	781	17	value	value	NOUN
ftr-386	781	18	of	of	ADP
ftr-386	781	19	ore	ore	NOUN
ftr-386	781	20	in	in	ADP
ftr-386	781	21	place	place	NOUN
ftr-386	781	22	extracted	extract	VERB
ftr-386	781	23	,	,	PUNCT
ftr-386	781	24	equals	equal	VERB
ftr-386	781	25	zero	zero	NUM
ftr-386	781	26	.	.	PUNCT
ftr-386	782	1	138	138	NUM
ftr-386	782	2	.	.	X
ftr-386	782	3	231	231	NUM
ftr-386	782	4	u.s	u.s	PROPN
ftr-386	782	5	.	.	PROPN
ftr-386	782	6	at	at	ADP
ftr-386	782	7	422	422	NUM
ftr-386	782	8	-	-	SYM
ftr-386	782	9	23	23	NUM
ftr-386	782	10	.	.	PUNCT
ftr-386	782	11	139	139	NUM
ftr-386	782	12	.	.	PUNCT
ftr-386	783	1	in	in	ADP
ftr-386	783	2	the	the	DET
ftr-386	783	3	later	later	ADJ
ftr-386	783	4	case	case	NOUN
ftr-386	783	5	of	of	ADP
ftr-386	783	6	von	von	PROPN
ftr-386	783	7	baumbach	baumbach	VERB
ftr-386	783	8	v.	v.	ADP
ftr-386	783	9	sargent	sargent	PROPN
ftr-386	783	10	land	land	PROPN
ftr-386	783	11	co.	co.	PROPN
ftr-386	783	12	,	,	PUNCT
ftr-386	783	13	242	242	NUM
ftr-386	783	14	u.s	u.s	PROPN
ftr-386	783	15	.	.	PROPN
ftr-386	783	16	503	503	NUM
ftr-386	783	17	,	,	PUNCT
ftr-386	783	18	524	524	NUM
ftr-386	783	19	(	(	PUNCT
ftr-386	783	20	1917	1917	NUM
ftr-386	783	21	)	)	PUNCT
ftr-386	783	22	,	,	PUNCT
ftr-386	783	23	the	the	DET
ftr-386	783	24	court	court	NOUN
ftr-386	783	25	held	hold	VERB
ftr-386	783	26	that	that	SCONJ
ftr-386	783	27	the	the	DET
ftr-386	783	28	removal	removal	NOUN
ftr-386	783	29	of	of	ADP
ftr-386	783	30	ore	ore	NOUN
ftr-386	783	31	did	do	AUX
ftr-386	783	32	not	not	PART
ftr-386	783	33	constitute	constitute	VERB
ftr-386	783	34	depreciation	depreciation	NOUN
ftr-386	783	35	as	as	SCONJ
ftr-386	783	36	intended	intend	VERB
ftr-386	783	37	by	by	ADP
ftr-386	783	38	congress	congress	PROPN
ftr-386	783	39	.	.	PUNCT
ftr-386	784	1	(	(	PUNCT
ftr-386	784	2	congress	congress	PROPN
ftr-386	784	3	subsequently	subsequently	ADV
ftr-386	784	4	enacted	enact	VERB
ftr-386	784	5	a	a	DET
ftr-386	784	6	depletion	depletion	NOUN
ftr-386	784	7	allowance	allowance	NOUN
ftr-386	784	8	.	.	PUNCT
ftr-386	784	9	)	)	PUNCT
ftr-386	785	1	140	140	NUM
ftr-386	785	2	.	.	X
ftr-386	785	3	corporation	corporation	NOUN
ftr-386	785	4	excise	excise	NOUN
ftr-386	785	5	tax	tax	NOUN
ftr-386	785	6	,	,	PUNCT
ftr-386	785	7	act	act	NOUN
ftr-386	785	8	of	of	ADP
ftr-386	785	9	august	august	PROPN
ftr-386	785	10	5	5	NUM
ftr-386	785	11	,	,	PUNCT
ftr-386	785	12	1909	1909	NUM
ftr-386	785	13	,	,	PUNCT
ftr-386	785	14	c.	c.	PROPN
ftr-386	785	15	6	6	NUM
ftr-386	785	16	,	,	PUNCT
ftr-386	785	17	§	§	PROPN
ftr-386	785	18	38	38	NUM
ftr-386	785	19	,	,	PUNCT
ftr-386	785	20	36	36	NUM
ftr-386	785	21	stat	stat	NOUN
ftr-386	785	22	.	.	PUNCT
ftr-386	786	1	11	11	NUM
ftr-386	786	2	.	.	PUNCT
ftr-386	786	3	embedded	embed	VERB
ftr-386	786	4	within	within	ADP
ftr-386	786	5	it	it	PRON
ftr-386	786	6	.	.	PUNCT
ftr-386	787	1	but	but	CCONJ
ftr-386	787	2	the	the	DET
ftr-386	787	3	equation	equation	NOUN
ftr-386	787	4	of	of	ADP
ftr-386	787	5	income	income	NOUN
ftr-386	787	6	with	with	ADP
ftr-386	787	7	gain	gain	NOUN
ftr-386	787	8	ultimately	ultimately	ADV
ftr-386	787	9	backfires	backfire	VERB
ftr-386	787	10	,	,	PUNCT
ftr-386	787	11	because	because	SCONJ
ftr-386	787	12	the	the	DET
ftr-386	787	13	authority	authority	NOUN
ftr-386	787	14	to	to	PART
ftr-386	787	15	decide	decide	VERB
ftr-386	787	16	on	on	ADP
ftr-386	787	17	accounting	accounting	NOUN
ftr-386	787	18	methods	method	NOUN
ftr-386	787	19	resides	reside	VERB
ftr-386	787	20	with	with	ADP
ftr-386	787	21	congress	congress	PROPN
ftr-386	787	22	.	.	PUNCT
ftr-386	788	1	(	(	PUNCT
ftr-386	788	2	e	e	NOUN
ftr-386	788	3	)	)	PUNCT
ftr-386	788	4	authority	authority	NOUN
ftr-386	788	5	re	re	VERB
ftr-386	788	6	-	-	VERB
ftr-386	788	7	examined	examine	VERB
ftr-386	788	8	the	the	DET
ftr-386	788	9	following	follow	VERB
ftr-386	788	10	will	will	AUX
ftr-386	788	11	show	show	VERB
ftr-386	788	12	that	that	SCONJ
ftr-386	788	13	the	the	DET
ftr-386	788	14	supreme	supreme	PROPN
ftr-386	788	15	court	court	PROPN
ftr-386	788	16	authority	authority	NOUN
ftr-386	788	17	that	that	PRON
ftr-386	788	18	supposedly	supposedly	ADV
ftr-386	788	19	establishes	establish	VERB
ftr-386	788	20	the	the	DET
ftr-386	788	21	proposition	proposition	NOUN
ftr-386	788	22	that	that	SCONJ
ftr-386	788	23	recovery	recovery	NOUN
ftr-386	788	24	of	of	ADP
ftr-386	788	25	capital	capital	NOUN
ftr-386	788	26	is	be	AUX
ftr-386	788	27	constitutionally	constitutionally	ADV
ftr-386	788	28	mandated	mandate	VERB
ftr-386	788	29	does	do	VERB
ftr-386	788	30	no	no	DET
ftr-386	788	31	such	such	ADJ
ftr-386	788	32	thing	thing	NOUN
ftr-386	788	33	.	.	PUNCT
ftr-386	789	1	the	the	DET
ftr-386	789	2	first	first	ADJ
ftr-386	789	3	relevant	relevant	ADJ
ftr-386	789	4	case	case	NOUN
ftr-386	789	5	is	be	AUX
ftr-386	789	6	stratton	stratton	PROPN
ftr-386	789	7	’s	’s	PART
ftr-386	789	8	independence	independence	PROPN
ftr-386	789	9	v.	v.	PROPN
ftr-386	789	10	howbert,134	howbert,134	PROPN
ftr-386	789	11	decided	decide	VERB
ftr-386	789	12	(	(	PUNCT
ftr-386	789	13	in	in	ADP
ftr-386	789	14	october	october	PROPN
ftr-386	789	15	,	,	PUNCT
ftr-386	789	16	1913	1913	NUM
ftr-386	789	17	)	)	PUNCT
ftr-386	789	18	under	under	ADP
ftr-386	789	19	the	the	DET
ftr-386	789	20	1909	1909	NUM
ftr-386	789	21	corporation	corporation	NOUN
ftr-386	789	22	tax	tax	PROPN
ftr-386	789	23	act	act	PROPN
ftr-386	789	24	,	,	PUNCT
ftr-386	789	25	an	an	DET
ftr-386	789	26	act	act	NOUN
ftr-386	789	27	that	that	PRON
ftr-386	789	28	preceded	precede	VERB
ftr-386	789	29	ratification	ratification	NOUN
ftr-386	789	30	of	of	ADP
ftr-386	789	31	the	the	DET
ftr-386	789	32	16th	16th	ADJ
ftr-386	789	33	amendment	amendment	NOUN
ftr-386	789	34	and	and	CCONJ
ftr-386	789	35	whose	whose	DET
ftr-386	789	36	validity	validity	NOUN
ftr-386	789	37	was	be	AUX
ftr-386	789	38	based	base	VERB
ftr-386	789	39	on	on	ADP
ftr-386	789	40	its	its	PRON
ftr-386	789	41	being	be	AUX
ftr-386	789	42	an	an	DET
ftr-386	789	43	indirect	indirect	ADJ
ftr-386	789	44	tax	tax	NOUN
ftr-386	789	45	.	.	PUNCT
ftr-386	790	1	the	the	DET
ftr-386	790	2	act	act	NOUN
ftr-386	790	3	purported	purport	VERB
ftr-386	790	4	to	to	PART
ftr-386	790	5	tax	tax	VERB
ftr-386	790	6	only	only	ADJ
ftr-386	790	7	net	net	ADJ
ftr-386	790	8	income	income	NOUN
ftr-386	790	9	,	,	PUNCT
ftr-386	790	10	and135	and135	PROPN
ftr-386	790	11	specifically	specifically	ADV
ftr-386	790	12	allowed	allow	VERB
ftr-386	790	13	deductions	deduction	NOUN
ftr-386	790	14	for	for	ADP
ftr-386	790	15	expenses	expense	NOUN
ftr-386	790	16	and	and	CCONJ
ftr-386	790	17	depreciation	depreciation	NOUN
ftr-386	790	18	,	,	PUNCT
ftr-386	790	19	but	but	CCONJ
ftr-386	790	20	not	not	PART
ftr-386	790	21	for	for	ADP
ftr-386	790	22	depletion	depletion	NOUN
ftr-386	790	23	.	.	PUNCT
ftr-386	791	1	the	the	DET
ftr-386	791	2	actual	actual	ADJ
ftr-386	791	3	holding	holding	NOUN
ftr-386	791	4	of	of	ADP
ftr-386	791	5	stratton	stratton	PROPN
ftr-386	791	6	’s	’s	PART
ftr-386	791	7	independence	independence	NOUN
ftr-386	791	8	is	be	AUX
ftr-386	791	9	that	that	SCONJ
ftr-386	791	10	,	,	PUNCT
ftr-386	791	11	in	in	ADP
ftr-386	791	12	computing	compute	VERB
ftr-386	791	13	net	net	ADJ
ftr-386	791	14	income	income	NOUN
ftr-386	791	15	from	from	ADP
ftr-386	791	16	mining	mining	NOUN
ftr-386	791	17	,	,	PUNCT
ftr-386	791	18	the	the	DET
ftr-386	791	19	value	value	NOUN
ftr-386	791	20	of	of	ADP
ftr-386	791	21	the	the	DET
ftr-386	791	22	ore	ore	NOUN
ftr-386	791	23	in	in	ADP
ftr-386	791	24	place	place	NOUN
ftr-386	791	25	was	be	AUX
ftr-386	791	26	not	not	PART
ftr-386	791	27	required	require	VERB
ftr-386	791	28	to	to	PART
ftr-386	791	29	be	be	AUX
ftr-386	791	30	subtracted	subtract	VERB
ftr-386	791	31	as	as	ADP
ftr-386	791	32	a	a	DET
ftr-386	791	33	depreciation	depreciation	NOUN
ftr-386	791	34	deduction	deduction	NOUN
ftr-386	791	35	.	.	PUNCT
ftr-386	792	1	the	the	DET
ftr-386	792	2	court	court	NOUN
ftr-386	792	3	made	make	VERB
ftr-386	792	4	it	it	PRON
ftr-386	792	5	clear	clear	ADJ
ftr-386	792	6	that	that	SCONJ
ftr-386	792	7	it	it	PRON
ftr-386	792	8	was	be	AUX
ftr-386	792	9	dealing	deal	VERB
ftr-386	792	10	with	with	ADP
ftr-386	792	11	an	an	DET
ftr-386	792	12	excise	excise	NOUN
ftr-386	792	13	tax	tax	NOUN
ftr-386	792	14	,	,	PUNCT
ftr-386	792	15	not	not	PART
ftr-386	792	16	an	an	DET
ftr-386	792	17	income	income	NOUN
ftr-386	792	18	tax	tax	NOUN
ftr-386	792	19	as	as	ADP
ftr-386	792	20	such	such	ADJ
ftr-386	792	21	.	.	PUNCT
ftr-386	793	1	thus	thus	ADV
ftr-386	793	2	,	,	PUNCT
ftr-386	793	3	the	the	DET
ftr-386	793	4	distinction	distinction	NOUN
ftr-386	793	5	between	between	ADP
ftr-386	793	6	capital	capital	NOUN
ftr-386	793	7	and	and	CCONJ
ftr-386	793	8	income	income	NOUN
ftr-386	793	9	was	be	AUX
ftr-386	793	10	not	not	PART
ftr-386	793	11	of	of	ADP
ftr-386	793	12	particular	particular	ADJ
ftr-386	793	13	import	import	NOUN
ftr-386	793	14	.	.	PUNCT
ftr-386	794	1	the	the	DET
ftr-386	794	2	court	court	NOUN
ftr-386	794	3	simply136	simply136	PROPN
ftr-386	794	4	rejected	reject	VERB
ftr-386	794	5	the	the	DET
ftr-386	794	6	theory	theory	NOUN
ftr-386	794	7	advanced	advance	VERB
ftr-386	794	8	by	by	ADP
ftr-386	794	9	the	the	DET
ftr-386	794	10	taxpayer	taxpayer	NOUN
ftr-386	794	11	that	that	PRON
ftr-386	794	12	would	would	AUX
ftr-386	794	13	have	have	AUX
ftr-386	794	14	effectively	effectively	ADV
ftr-386	794	15	exempted	exempt	VERB
ftr-386	794	16	mining	mining	NOUN
ftr-386	794	17	operations	operation	NOUN
ftr-386	794	18	from	from	ADP
ftr-386	794	19	tax	tax	NOUN
ftr-386	794	20	,	,	PUNCT
ftr-386	794	21	and	and	CCONJ
ftr-386	794	22	refused	refuse	VERB
ftr-386	794	23	to	to	PART
ftr-386	794	24	speculate	speculate	VERB
ftr-386	794	25	on	on	ADP
ftr-386	794	26	the	the	DET
ftr-386	794	27	issue137	issue137	PROPN
ftr-386	794	28	of	of	ADP
ftr-386	794	29	whether	whether	SCONJ
ftr-386	794	30	some	some	DET
ftr-386	794	31	kind	kind	NOUN
ftr-386	794	32	of	of	ADP
ftr-386	794	33	cost	cost	NOUN
ftr-386	794	34	depletion	depletion	NOUN
ftr-386	794	35	could	could	AUX
ftr-386	794	36	have	have	AUX
ftr-386	794	37	been	be	AUX
ftr-386	794	38	taken	take	VERB
ftr-386	794	39	under	under	ADP
ftr-386	794	40	the	the	DET
ftr-386	794	41	“	"	PUNCT
ftr-386	794	42	depreciation	depreciation	NOUN
ftr-386	794	43	”	"	PUNCT
ftr-386	794	44	provision	provision	NOUN
ftr-386	794	45	of	of	ADP
ftr-386	794	46	the	the	DET
ftr-386	794	47	act	act	NOUN
ftr-386	794	48	(	(	PUNCT
ftr-386	794	49	although	although	SCONJ
ftr-386	794	50	a	a	DET
ftr-386	794	51	later	later	ADJ
ftr-386	794	52	case	case	NOUN
ftr-386	794	53	answered	answer	VERB
ftr-386	794	54	this138	this138	PROPN
ftr-386	794	55	question	question	NOUN
ftr-386	794	56	in	in	ADP
ftr-386	794	57	the	the	DET
ftr-386	794	58	negative	negative	NOUN
ftr-386	794	59	)	)	PUNCT
ftr-386	794	60	.	.	PUNCT
ftr-386	795	1	the	the	DET
ftr-386	795	2	court	court	NOUN
ftr-386	795	3	made	make	VERB
ftr-386	795	4	it	it	PRON
ftr-386	795	5	clear	clear	ADJ
ftr-386	795	6	that	that	SCONJ
ftr-386	795	7	the	the	DET
ftr-386	795	8	16th	16th	ADJ
ftr-386	795	9	amendment139	amendment139	PROPN
ftr-386	795	10	was	be	AUX
ftr-386	795	11	not	not	PART
ftr-386	795	12	applicable	applicable	ADJ
ftr-386	795	13	and	and	CCONJ
ftr-386	795	14	,	,	PUNCT
ftr-386	795	15	therefore	therefore	ADV
ftr-386	795	16	,	,	PUNCT
ftr-386	795	17	not	not	PART
ftr-386	795	18	under	under	ADP
ftr-386	795	19	consideration	consideration	NOUN
ftr-386	795	20	.	.	PUNCT
ftr-386	796	1	the	the	DET
ftr-386	796	2	most	most	ADV
ftr-386	796	3	oft	oft	ADV
ftr-386	796	4	-	-	PUNCT
ftr-386	796	5	cited	cite	VERB
ftr-386	796	6	case	case	NOUN
ftr-386	796	7	for	for	ADP
ftr-386	796	8	the	the	DET
ftr-386	796	9	proposition	proposition	NOUN
ftr-386	796	10	that	that	PRON
ftr-386	796	11	income	income	NOUN
ftr-386	796	12	is	be	AUX
ftr-386	796	13	net	net	ADJ
ftr-386	796	14	of	of	ADP
ftr-386	796	15	capital	capital	NOUN
ftr-386	796	16	recovery	recovery	NOUN
ftr-386	796	17	is	be	AUX
ftr-386	796	18	doyle	doyle	PROPN
ftr-386	796	19	v.	v.	ADP
ftr-386	796	20	mitchell	mitchell	PROPN
ftr-386	796	21	bros	bros	PROPN
ftr-386	796	22	.	.	PROPN
ftr-386	796	23	co.	co.	PROPN
ftr-386	796	24	,	,	PUNCT
ftr-386	796	25	247	247	NUM
ftr-386	796	26	u.s	u.s	PROPN
ftr-386	796	27	.	.	PROPN
ftr-386	796	28	179	179	NUM
ftr-386	796	29	(	(	PUNCT
ftr-386	796	30	1918	1918	NUM
ftr-386	796	31	)	)	PUNCT
ftr-386	796	32	,	,	PUNCT
ftr-386	796	33	which	which	PRON
ftr-386	796	34	again	again	ADV
ftr-386	796	35	construed	construe	VERB
ftr-386	796	36	the	the	DET
ftr-386	796	37	1909	1909	NUM
ftr-386	796	38	corporation	corporation	NOUN
ftr-386	796	39	income	income	PROPN
ftr-386	796	40	tax	tax	PROPN
ftr-386	796	41	act	act	PROPN
ftr-386	796	42	.	.	PUNCT
ftr-386	797	1	although	although	SCONJ
ftr-386	797	2	that	that	DET
ftr-386	797	3	act	act	NOUN
ftr-386	797	4	purported140	purported140	PROPN
ftr-386	797	5	to	to	PART
ftr-386	797	6	tax	tax	VERB
ftr-386	797	7	“	"	PUNCT
ftr-386	797	8	net	net	ADJ
ftr-386	797	9	income	income	NOUN
ftr-386	797	10	,	,	PUNCT
ftr-386	797	11	”	"	PUNCT
ftr-386	797	12	it	it	PRON
ftr-386	797	13	only	only	ADV
ftr-386	797	14	provided	provide	VERB
ftr-386	797	15	for	for	ADP
ftr-386	797	16	the	the	DET
ftr-386	797	17	deduction	deduction	NOUN
ftr-386	797	18	of	of	ADP
ftr-386	797	19	business	business	NOUN
ftr-386	797	20	“	"	PUNCT
ftr-386	797	21	expenses	expense	NOUN
ftr-386	797	22	”	"	PUNCT
ftr-386	797	23	from	from	ADP
ftr-386	797	24	gross	gross	ADJ
ftr-386	797	25	income	income	NOUN
ftr-386	797	26	.	.	PUNCT
ftr-386	798	1	the	the	DET
ftr-386	798	2	taxpayer	taxpayer	NOUN
ftr-386	798	3	had	have	AUX
ftr-386	798	4	purchased	purchase	VERB
ftr-386	798	5	timber	timber	NOUN
ftr-386	798	6	property	property	NOUN
ftr-386	798	7	in	in	ADP
ftr-386	798	8	1903	1903	NUM
ftr-386	798	9	,	,	PUNCT
ftr-386	798	10	which	which	PRON
ftr-386	798	11	had	have	AUX
ftr-386	798	12	substantially	substantially	ADV
ftr-386	798	13	appreciated	appreciate	VERB
ftr-386	798	14	as	as	ADP
ftr-386	798	15	of	of	ADP
ftr-386	798	16	december	december	PROPN
ftr-386	798	17	31	31	NUM
ftr-386	798	18	,	,	PUNCT
ftr-386	798	19	1908	1908	NUM
ftr-386	798	20	,	,	PUNCT
ftr-386	798	21	the	the	DET
ftr-386	798	22	day	day	NOUN
ftr-386	798	23	before	before	SCONJ
ftr-386	798	24	the	the	DET
ftr-386	798	25	act	act	NOUN
ftr-386	798	26	came	come	VERB
ftr-386	798	27	into	into	ADP
ftr-386	798	28	effect	effect	NOUN
ftr-386	798	29	.	.	PUNCT
ftr-386	799	1	the	the	DET
ftr-386	799	2	then	then	ADV
ftr-386	799	3	treasury	treasury	PROPN
ftr-386	799	4	regulations	regulation	NOUN
ftr-386	799	5	allowed	allow	VERB
ftr-386	799	6	the	the	DET
ftr-386	799	7	cost	cost	NOUN
ftr-386	799	8	of	of	ADP
ftr-386	799	9	inventory	inventory	NOUN
ftr-386	799	10	(	(	PUNCT
ftr-386	799	11	costs	cost	NOUN
ftr-386	799	12	of	of	ADP
ftr-386	799	13	goods	good	NOUN
ftr-386	799	14	sold	sell	VERB
ftr-386	799	15	)	)	PUNCT
ftr-386	799	16	to	to	PART
ftr-386	799	17	be	be	AUX
ftr-386	799	18	netted	net	VERB
ftr-386	799	19	against	against	ADP
ftr-386	799	20	gross	gross	ADJ
ftr-386	799	21	receipts	receipt	NOUN
ftr-386	799	22	from	from	ADP
ftr-386	799	23	the	the	DET
ftr-386	799	24	sale	sale	NOUN
ftr-386	799	25	of	of	ADP
ftr-386	799	26	404	404	NUM
ftr-386	799	27	florida	florida	PROPN
ftr-386	799	28	tax	tax	NOUN
ftr-386	799	29	review	review	NOUN
ftr-386	799	30	[	[	X
ftr-386	799	31	vol.8:4	vol.8:4	NOUN
ftr-386	799	32	141	141	NUM
ftr-386	799	33	.	.	PUNCT
ftr-386	800	1	235	235	NUM
ftr-386	800	2	f.	f.	NOUN
ftr-386	800	3	686	686	NUM
ftr-386	800	4	(	(	PUNCT
ftr-386	800	5	6th	6th	NOUN
ftr-386	800	6	cir.1916	cir.1916	NOUN
ftr-386	800	7	)	)	PUNCT
ftr-386	800	8	.	.	PUNCT
ftr-386	801	1	the	the	DET
ftr-386	801	2	opinion	opinion	NOUN
ftr-386	801	3	in	in	ADP
ftr-386	801	4	this	this	DET
ftr-386	801	5	case	case	NOUN
ftr-386	801	6	contains	contain	VERB
ftr-386	801	7	a	a	DET
ftr-386	801	8	long	long	ADJ
ftr-386	801	9	discussion	discussion	NOUN
ftr-386	801	10	of	of	ADP
ftr-386	801	11	the	the	DET
ftr-386	801	12	difficulties	difficulty	NOUN
ftr-386	801	13	of	of	ADP
ftr-386	801	14	accounting	account	VERB
ftr-386	801	15	for	for	ADP
ftr-386	801	16	inventory	inventory	NOUN
ftr-386	801	17	goods	good	NOUN
ftr-386	801	18	,	,	PUNCT
ftr-386	801	19	as	as	SCONJ
ftr-386	801	20	opposed	oppose	VERB
ftr-386	801	21	to	to	ADP
ftr-386	801	22	what	what	PRON
ftr-386	801	23	were	be	AUX
ftr-386	801	24	then	then	ADV
ftr-386	801	25	called	call	VERB
ftr-386	801	26	“	"	PUNCT
ftr-386	801	27	capital	capital	NOUN
ftr-386	801	28	assets	asset	NOUN
ftr-386	801	29	.	.	PUNCT
ftr-386	801	30	”	"	PUNCT
ftr-386	802	1	142	142	NUM
ftr-386	802	2	.	.	PUNCT
ftr-386	803	1	“	"	PUNCT
ftr-386	803	2	if	if	SCONJ
ftr-386	803	3	the	the	DET
ftr-386	803	4	gross	gross	ADJ
ftr-386	803	5	receipts	receipt	NOUN
ftr-386	803	6	upon	upon	SCONJ
ftr-386	803	7	such	such	DET
ftr-386	803	8	a	a	DET
ftr-386	803	9	conversion	conversion	NOUN
ftr-386	803	10	are	be	AUX
ftr-386	803	11	to	to	PART
ftr-386	803	12	be	be	AUX
ftr-386	803	13	treated	treat	VERB
ftr-386	803	14	as	as	ADP
ftr-386	803	15	gross	gross	ADJ
ftr-386	803	16	income	income	NOUN
ftr-386	803	17	,	,	PUNCT
ftr-386	803	18	what	what	DET
ftr-386	803	19	authority	authority	NOUN
ftr-386	803	20	have	have	VERB
ftr-386	803	21	we	we	PRON
ftr-386	803	22	for	for	ADP
ftr-386	803	23	deducting	deduct	VERB
ftr-386	803	24	either	either	CCONJ
ftr-386	803	25	the	the	DET
ftr-386	803	26	cost	cost	NOUN
ftr-386	803	27	or	or	CCONJ
ftr-386	803	28	the	the	DET
ftr-386	803	29	previous	previous	ADJ
ftr-386	803	30	market	market	NOUN
ftr-386	803	31	value	value	NOUN
ftr-386	803	32	of	of	ADP
ftr-386	803	33	the	the	DET
ftr-386	803	34	assets	asset	NOUN
ftr-386	803	35	converted	convert	VERB
ftr-386	803	36	in	in	ADP
ftr-386	803	37	order	order	NOUN
ftr-386	803	38	to	to	PART
ftr-386	803	39	arrive	arrive	VERB
ftr-386	803	40	at	at	ADP
ftr-386	803	41	net	net	ADJ
ftr-386	803	42	income	income	NOUN
ftr-386	803	43	?	?	PUNCT
ftr-386	804	1	the	the	DET
ftr-386	804	2	deductions	deduction	NOUN
ftr-386	804	3	specifically	specifically	ADV
ftr-386	804	4	authorized	authorize	VERB
ftr-386	804	5	are	be	AUX
ftr-386	804	6	only	only	ADV
ftr-386	804	7	such	such	ADJ
ftr-386	804	8	as	as	ADP
ftr-386	804	9	expenses	expense	NOUN
ftr-386	804	10	...	...	PUNCT
ftr-386	804	11	,	,	PUNCT
ftr-386	804	12	...	...	PUNCT
ftr-386	804	13	losses	loss	NOUN
ftr-386	804	14	,	,	PUNCT
ftr-386	804	15	[	[	X
ftr-386	804	16	and	and	CCONJ
ftr-386	804	17	]	]	X
ftr-386	804	18	depreciation	depreciation	NOUN
ftr-386	804	19	.	.	PUNCT
ftr-386	804	20	...	...	PUNCT
ftr-386	805	1	there	there	PRON
ftr-386	805	2	is	be	VERB
ftr-386	805	3	no	no	DET
ftr-386	805	4	express	express	ADJ
ftr-386	805	5	provision	provision	NOUN
ftr-386	805	6	that	that	PRON
ftr-386	805	7	even	even	ADV
ftr-386	805	8	allows	allow	VERB
ftr-386	805	9	a	a	DET
ftr-386	805	10	merchant	merchant	NOUN
ftr-386	805	11	to	to	PART
ftr-386	805	12	deduct	deduct	VERB
ftr-386	805	13	the	the	DET
ftr-386	805	14	cost	cost	NOUN
ftr-386	805	15	of	of	ADP
ftr-386	805	16	the	the	DET
ftr-386	805	17	goods	good	NOUN
ftr-386	805	18	that	that	PRON
ftr-386	805	19	he	he	PRON
ftr-386	805	20	sells	sell	VERB
ftr-386	805	21	.	.	PUNCT
ftr-386	805	22	”	"	PUNCT
ftr-386	806	1	247	247	NUM
ftr-386	806	2	u.s	u.s	PROPN
ftr-386	806	3	.	.	PROPN
ftr-386	806	4	at	at	ADP
ftr-386	806	5	184	184	NUM
ftr-386	806	6	.	.	PUNCT
ftr-386	807	1	143	143	NUM
ftr-386	807	2	.	.	PUNCT
ftr-386	808	1	see	see	VERB
ftr-386	808	2	247	247	NUM
ftr-386	808	3	u.s	u.s	PROPN
ftr-386	808	4	.	.	PROPN
ftr-386	808	5	at	at	ADP
ftr-386	808	6	184	184	NUM
ftr-386	808	7	-	-	SYM
ftr-386	808	8	85	85	NUM
ftr-386	808	9	:	:	PUNCT
ftr-386	808	10	yet	yet	CCONJ
ftr-386	808	11	it	it	PRON
ftr-386	808	12	is	be	AUX
ftr-386	808	13	plain	plain	ADJ
ftr-386	808	14	,	,	PUNCT
ftr-386	808	15	we	we	PRON
ftr-386	808	16	think	think	VERB
ftr-386	808	17	,	,	PUNCT
ftr-386	808	18	that	that	SCONJ
ftr-386	808	19	by	by	ADP
ftr-386	808	20	the	the	DET
ftr-386	808	21	true	true	ADJ
ftr-386	808	22	intent	intent	NOUN
ftr-386	808	23	and	and	CCONJ
ftr-386	808	24	meaning	meaning	NOUN
ftr-386	808	25	of	of	ADP
ftr-386	808	26	the	the	DET
ftr-386	808	27	act	act	NOUN
ftr-386	808	28	the	the	DET
ftr-386	808	29	entire	entire	ADJ
ftr-386	808	30	proceeds	proceed	NOUN
ftr-386	808	31	of	of	ADP
ftr-386	808	32	a	a	DET
ftr-386	808	33	mere	mere	ADJ
ftr-386	808	34	conversion	conversion	NOUN
ftr-386	808	35	of	of	ADP
ftr-386	808	36	capital	capital	NOUN
ftr-386	808	37	assets	asset	NOUN
ftr-386	808	38	were	be	AUX
ftr-386	808	39	not	not	PART
ftr-386	808	40	to	to	PART
ftr-386	808	41	be	be	AUX
ftr-386	808	42	treated	treat	VERB
ftr-386	808	43	as	as	ADP
ftr-386	808	44	income	income	NOUN
ftr-386	808	45	.	.	PUNCT
ftr-386	809	1	whatever	whatever	DET
ftr-386	809	2	difficulty	difficulty	NOUN
ftr-386	809	3	there	there	ADV
ftr-386	809	4	may	may	AUX
ftr-386	809	5	be	be	AUX
ftr-386	809	6	about	about	ADP
ftr-386	809	7	a	a	DET
ftr-386	809	8	precise	precise	ADJ
ftr-386	809	9	and	and	CCONJ
ftr-386	809	10	scientific	scientific	ADJ
ftr-386	809	11	definition	definition	NOUN
ftr-386	809	12	of	of	ADP
ftr-386	809	13	“	"	PUNCT
ftr-386	809	14	income	income	NOUN
ftr-386	809	15	,	,	PUNCT
ftr-386	809	16	”	"	PUNCT
ftr-386	809	17	it	it	PRON
ftr-386	809	18	imports	import	VERB
ftr-386	809	19	,	,	PUNCT
ftr-386	809	20	as	as	SCONJ
ftr-386	809	21	used	use	VERB
ftr-386	809	22	here	here	ADV
ftr-386	809	23	,	,	PUNCT
ftr-386	809	24	something	something	PRON
ftr-386	809	25	entirely	entirely	ADV
ftr-386	809	26	distinct	distinct	ADJ
ftr-386	809	27	from	from	ADP
ftr-386	809	28	principal	principal	NOUN
ftr-386	809	29	or	or	CCONJ
ftr-386	809	30	capital	capital	NOUN
ftr-386	809	31	...	...	PUNCT
ftr-386	809	32	;	;	PUNCT
ftr-386	809	33	conveying	convey	VERB
ftr-386	809	34	rather	rather	ADV
ftr-386	809	35	the	the	DET
ftr-386	809	36	idea	idea	NOUN
ftr-386	809	37	of	of	ADP
ftr-386	809	38	gain	gain	NOUN
ftr-386	809	39	or	or	CCONJ
ftr-386	809	40	increase	increase	VERB
ftr-386	809	41	.	.	PUNCT
ftr-386	809	42	...	...	PUNCT
ftr-386	810	1	understanding	understand	VERB
ftr-386	810	2	the	the	DET
ftr-386	810	3	term	term	NOUN
ftr-386	810	4	in	in	ADP
ftr-386	810	5	this	this	DET
ftr-386	810	6	natural	natural	ADJ
ftr-386	810	7	and	and	CCONJ
ftr-386	810	8	obvious	obvious	ADJ
ftr-386	810	9	sense	sense	NOUN
ftr-386	810	10	,	,	PUNCT
ftr-386	810	11	it	it	PRON
ftr-386	810	12	can	can	AUX
ftr-386	810	13	not	not	PART
ftr-386	810	14	be	be	AUX
ftr-386	810	15	said	say	VERB
ftr-386	810	16	that	that	SCONJ
ftr-386	810	17	a	a	DET
ftr-386	810	18	conversion	conversion	NOUN
ftr-386	810	19	of	of	ADP
ftr-386	810	20	capital	capital	NOUN
ftr-386	810	21	assets	asset	NOUN
ftr-386	810	22	invariably	invariably	ADV
ftr-386	810	23	produces	produce	VERB
ftr-386	810	24	income	income	NOUN
ftr-386	810	25	.	.	PUNCT
ftr-386	811	1	if	if	SCONJ
ftr-386	811	2	sold	sell	VERB
ftr-386	811	3	at	at	ADP
ftr-386	811	4	less	less	ADJ
ftr-386	811	5	than	than	ADP
ftr-386	811	6	cost	cost	NOUN
ftr-386	811	7	,	,	PUNCT
ftr-386	811	8	it	it	PRON
ftr-386	811	9	produces	produce	VERB
ftr-386	811	10	...	...	PUNCT
ftr-386	811	11	loss	loss	NOUN
ftr-386	811	12	.	.	PUNCT
ftr-386	812	1	nevertheless	nevertheless	ADV
ftr-386	812	2	,	,	PUNCT
ftr-386	812	3	in	in	ADP
ftr-386	812	4	many	many	ADJ
ftr-386	812	5	if	if	SCONJ
ftr-386	812	6	not	not	PART
ftr-386	812	7	in	in	ADP
ftr-386	812	8	most	most	ADJ
ftr-386	812	9	cases	case	NOUN
ftr-386	812	10	there	there	PRON
ftr-386	812	11	results	result	VERB
ftr-386	812	12	a	a	DET
ftr-386	812	13	gain	gain	NOUN
ftr-386	812	14	that	that	PRON
ftr-386	812	15	properly	properly	ADV
ftr-386	812	16	may	may	AUX
ftr-386	812	17	be	be	AUX
ftr-386	812	18	accounted	account	VERB
ftr-386	812	19	as	as	ADP
ftr-386	812	20	a	a	DET
ftr-386	812	21	part	part	NOUN
ftr-386	812	22	of	of	ADP
ftr-386	812	23	the	the	DET
ftr-386	812	24	“	"	PUNCT
ftr-386	812	25	gross	gross	ADJ
ftr-386	812	26	income	income	NOUN
ftr-386	812	27	”	"	PUNCT
ftr-386	812	28	...	...	PUNCT
ftr-386	812	29	;	;	PUNCT
ftr-386	812	30	and	and	CCONJ
ftr-386	812	31	by	by	ADP
ftr-386	812	32	applying	apply	VERB
ftr-386	812	33	to	to	ADP
ftr-386	812	34	this	this	PRON
ftr-386	812	35	the	the	DET
ftr-386	812	36	authorized	authorized	ADJ
ftr-386	812	37	deductions	deduction	NOUN
ftr-386	812	38	we	we	PRON
ftr-386	812	39	arrive	arrive	VERB
ftr-386	812	40	at	at	ADP
ftr-386	812	41	“	"	PUNCT
ftr-386	812	42	net	net	ADJ
ftr-386	812	43	income	income	NOUN
ftr-386	812	44	.	.	PUNCT
ftr-386	812	45	”	"	PUNCT
ftr-386	813	1	in	in	ADP
ftr-386	813	2	order	order	NOUN
ftr-386	813	3	to	to	PART
ftr-386	813	4	determine	determine	VERB
ftr-386	813	5	whether	whether	SCONJ
ftr-386	813	6	there	there	PRON
ftr-386	813	7	has	have	AUX
ftr-386	813	8	been	be	AUX
ftr-386	813	9	gain	gain	NOUN
ftr-386	813	10	or	or	CCONJ
ftr-386	813	11	loss	loss	NOUN
ftr-386	813	12	,	,	PUNCT
ftr-386	813	13	and	and	CCONJ
ftr-386	813	14	the	the	DET
ftr-386	813	15	amount	amount	NOUN
ftr-386	813	16	of	of	ADP
ftr-386	813	17	the	the	DET
ftr-386	813	18	gain	gain	NOUN
ftr-386	813	19	,	,	PUNCT
ftr-386	813	20	if	if	SCONJ
ftr-386	813	21	any	any	PRON
ftr-386	813	22	,	,	PUNCT
ftr-386	813	23	we	we	PRON
ftr-386	813	24	must	must	AUX
ftr-386	813	25	withdraw	withdraw	VERB
ftr-386	813	26	from	from	ADP
ftr-386	813	27	the	the	DET
ftr-386	813	28	gross	gross	ADJ
ftr-386	813	29	proceeds	proceed	VERB
ftr-386	813	30	an	an	DET
ftr-386	813	31	amount	amount	NOUN
ftr-386	813	32	sufficient	sufficient	ADJ
ftr-386	813	33	to	to	PART
ftr-386	813	34	restore	restore	VERB
ftr-386	813	35	the	the	DET
ftr-386	813	36	capital	capital	NOUN
ftr-386	813	37	value	value	NOUN
ftr-386	813	38	that	that	PRON
ftr-386	813	39	existed	exist	VERB
ftr-386	813	40	at	at	ADP
ftr-386	813	41	the	the	DET
ftr-386	813	42	commencement	commencement	NOUN
ftr-386	813	43	of	of	ADP
ftr-386	813	44	the	the	DET
ftr-386	813	45	period	period	NOUN
ftr-386	813	46	under	under	ADP
ftr-386	813	47	consideration	consideration	NOUN
ftr-386	813	48	.	.	PUNCT
ftr-386	814	1	[	[	X
ftr-386	814	2	emphasis	emphasis	NOUN
ftr-386	814	3	added	add	VERB
ftr-386	814	4	.	.	PUNCT
ftr-386	814	5	]	]	PUNCT
ftr-386	815	1	inventory	inventory	NOUN
ftr-386	815	2	,	,	PUNCT
ftr-386	815	3	but	but	CCONJ
ftr-386	815	4	in	in	ADP
ftr-386	815	5	the	the	DET
ftr-386	815	6	case	case	NOUN
ftr-386	815	7	of	of	ADP
ftr-386	815	8	other	other	ADJ
ftr-386	815	9	assets	asset	NOUN
ftr-386	815	10	(	(	PUNCT
ftr-386	815	11	including	include	VERB
ftr-386	815	12	timber	timber	NOUN
ftr-386	815	13	)	)	PUNCT
ftr-386	815	14	the	the	DET
ftr-386	815	15	subtraction	subtraction	NOUN
ftr-386	815	16	was	be	AUX
ftr-386	815	17	(	(	PUNCT
ftr-386	815	18	in	in	ADP
ftr-386	815	19	effect	effect	NOUN
ftr-386	815	20	)	)	PUNCT
ftr-386	815	21	the	the	DET
ftr-386	815	22	greater	great	ADJ
ftr-386	815	23	of	of	ADP
ftr-386	815	24	the	the	DET
ftr-386	815	25	cost	cost	NOUN
ftr-386	815	26	or	or	CCONJ
ftr-386	815	27	the	the	DET
ftr-386	815	28	value	value	NOUN
ftr-386	815	29	at	at	ADP
ftr-386	815	30	the	the	DET
ftr-386	815	31	end	end	NOUN
ftr-386	815	32	of	of	ADP
ftr-386	815	33	1908	1908	NUM
ftr-386	815	34	.	.	PUNCT
ftr-386	816	1	the	the	DET
ftr-386	816	2	commissioner	commissioner	NOUN
ftr-386	816	3	allowed	allow	VERB
ftr-386	816	4	a	a	DET
ftr-386	816	5	subtraction	subtraction	NOUN
ftr-386	816	6	only	only	ADV
ftr-386	816	7	for	for	ADP
ftr-386	816	8	the	the	DET
ftr-386	816	9	1903	1903	NUM
ftr-386	816	10	cost	cost	NOUN
ftr-386	816	11	,	,	PUNCT
ftr-386	816	12	apparently	apparently	ADV
ftr-386	816	13	on	on	ADP
ftr-386	816	14	the	the	DET
ftr-386	816	15	ground	ground	NOUN
ftr-386	816	16	that	that	SCONJ
ftr-386	816	17	the	the	DET
ftr-386	816	18	timber	timber	NOUN
ftr-386	816	19	sold	sell	VERB
ftr-386	816	20	was	be	AUX
ftr-386	816	21	inventory	inventory	NOUN
ftr-386	816	22	.	.	PUNCT
ftr-386	817	1	in	in	ADP
ftr-386	817	2	a	a	DET
ftr-386	817	3	somewhat	somewhat	ADV
ftr-386	817	4	impenetrable	impenetrable	ADJ
ftr-386	817	5	opinion	opinion	NOUN
ftr-386	817	6	,	,	PUNCT
ftr-386	817	7	the	the	DET
ftr-386	817	8	6th	6th	ADJ
ftr-386	817	9	circuit	circuit	NOUN
ftr-386	817	10	applied	apply	VERB
ftr-386	817	11	the	the	DET
ftr-386	817	12	rule	rule	NOUN
ftr-386	817	13	for	for	ADP
ftr-386	817	14	non	non	ADJ
ftr-386	817	15	-	-	ADJ
ftr-386	817	16	inventory	inventory	ADJ
ftr-386	817	17	assets	asset	NOUN
ftr-386	817	18	.	.	PUNCT
ftr-386	818	1	the	the	DET
ftr-386	818	2	solicitor141	solicitor141	PROPN
ftr-386	818	3	general	general	NOUN
ftr-386	818	4	argued	argue	VERB
ftr-386	818	5	in	in	ADP
ftr-386	818	6	the	the	DET
ftr-386	818	7	supreme	supreme	PROPN
ftr-386	818	8	court	court	PROPN
ftr-386	818	9	that	that	SCONJ
ftr-386	818	10	“	"	PUNCT
ftr-386	818	11	net	net	ADJ
ftr-386	818	12	income	income	NOUN
ftr-386	818	13	”	"	PUNCT
ftr-386	818	14	under	under	ADP
ftr-386	818	15	the	the	DET
ftr-386	818	16	act	act	NOUN
ftr-386	818	17	equaled	equal	VERB
ftr-386	818	18	gross	gross	ADJ
ftr-386	818	19	income	income	NOUN
ftr-386	818	20	(	(	PUNCT
ftr-386	818	21	meaning	mean	VERB
ftr-386	818	22	gross	gross	ADJ
ftr-386	818	23	receipts	receipt	NOUN
ftr-386	818	24	)	)	PUNCT
ftr-386	818	25	less	less	ADJ
ftr-386	818	26	“	"	PUNCT
ftr-386	818	27	expenses	expense	NOUN
ftr-386	818	28	”	"	PUNCT
ftr-386	818	29	construed	construe	VERB
ftr-386	818	30	to	to	PART
ftr-386	818	31	include	include	VERB
ftr-386	818	32	the	the	DET
ftr-386	818	33	cost	cost	NOUN
ftr-386	818	34	of	of	ADP
ftr-386	818	35	the	the	DET
ftr-386	818	36	timber	timber	NOUN
ftr-386	818	37	.	.	PUNCT
ftr-386	819	1	the	the	DET
ftr-386	819	2	supreme	supreme	PROPN
ftr-386	819	3	court	court	PROPN
ftr-386	819	4	held	hold	VERB
ftr-386	819	5	that	that	SCONJ
ftr-386	819	6	the	the	DET
ftr-386	819	7	intent	intent	NOUN
ftr-386	819	8	of	of	ADP
ftr-386	819	9	congress	congress	PROPN
ftr-386	819	10	was	be	AUX
ftr-386	819	11	to	to	PART
ftr-386	819	12	exclude	exclude	VERB
ftr-386	819	13	pre	pre	ADJ
ftr-386	819	14	-	-	ADJ
ftr-386	819	15	enactment	enactment	ADJ
ftr-386	819	16	appreciation	appreciation	NOUN
ftr-386	819	17	from	from	ADP
ftr-386	819	18	net	net	ADJ
ftr-386	819	19	income	income	NOUN
ftr-386	819	20	,	,	PUNCT
ftr-386	819	21	but	but	CCONJ
ftr-386	819	22	the	the	DET
ftr-386	819	23	problem	problem	NOUN
ftr-386	819	24	was	be	AUX
ftr-386	819	25	that	that	SCONJ
ftr-386	819	26	the	the	DET
ftr-386	819	27	statute	statute	NOUN
ftr-386	819	28	did	do	AUX
ftr-386	819	29	not	not	PART
ftr-386	819	30	appear	appear	VERB
ftr-386	819	31	to	to	PART
ftr-386	819	32	provide	provide	VERB
ftr-386	819	33	for	for	ADP
ftr-386	819	34	such	such	DET
ftr-386	819	35	a	a	DET
ftr-386	819	36	result	result	NOUN
ftr-386	819	37	.	.	PUNCT
ftr-386	820	1	the	the	DET
ftr-386	820	2	court	court	NOUN
ftr-386	820	3	’s	’s	PART
ftr-386	820	4	(	(	PUNCT
ftr-386	820	5	ingenious)142	ingenious)142	NUM
ftr-386	820	6	solution	solution	NOUN
ftr-386	820	7	involved	involve	VERB
ftr-386	820	8	the	the	DET
ftr-386	820	9	following	follow	VERB
ftr-386	820	10	moves	move	NOUN
ftr-386	820	11	:	:	PUNCT
ftr-386	820	12	(	(	PUNCT
ftr-386	820	13	1	1	X
ftr-386	820	14	)	)	PUNCT
ftr-386	820	15	that	that	SCONJ
ftr-386	820	16	“	"	PUNCT
ftr-386	820	17	income	income	NOUN
ftr-386	820	18	”	"	PUNCT
ftr-386	820	19	under	under	ADP
ftr-386	820	20	the	the	DET
ftr-386	820	21	act	act	NOUN
ftr-386	820	22	does	do	AUX
ftr-386	820	23	not	not	PART
ftr-386	820	24	mean	mean	VERB
ftr-386	820	25	gross	gross	ADJ
ftr-386	820	26	receipts	receipt	NOUN
ftr-386	820	27	but	but	CCONJ
ftr-386	820	28	implies	imply	VERB
ftr-386	820	29	“	"	PUNCT
ftr-386	820	30	gain	gain	NOUN
ftr-386	820	31	,	,	PUNCT
ftr-386	820	32	”	"	PUNCT
ftr-386	820	33	(	(	PUNCT
ftr-386	820	34	2	2	X
ftr-386	820	35	)	)	PUNCT
ftr-386	820	36	that	that	PRON
ftr-386	820	37	gain	gain	NOUN
ftr-386	820	38	is	be	AUX
ftr-386	820	39	net	net	NOUN
ftr-386	820	40	of	of	ADP
ftr-386	820	41	return	return	NOUN
ftr-386	820	42	of	of	ADP
ftr-386	820	43	capital	capital	NOUN
ftr-386	820	44	,	,	PUNCT
ftr-386	820	45	and	and	CCONJ
ftr-386	820	46	(	(	PUNCT
ftr-386	820	47	3	3	X
ftr-386	820	48	)	)	PUNCT
ftr-386	820	49	that	that	SCONJ
ftr-386	820	50	“	"	PUNCT
ftr-386	820	51	capital	capital	NOUN
ftr-386	820	52	”	"	PUNCT
ftr-386	820	53	includes	include	VERB
ftr-386	820	54	(	(	PUNCT
ftr-386	820	55	or	or	CCONJ
ftr-386	820	56	is	be	AUX
ftr-386	820	57	)	)	PUNCT
ftr-386	820	58	pre	pre	ADJ
ftr-386	820	59	-	-	ADJ
ftr-386	820	60	enactment	enactment	ADJ
ftr-386	820	61	value	value	NOUN
ftr-386	820	62	.	.	PUNCT
ftr-386	821	1	in	in	ADP
ftr-386	821	2	short	short	ADJ
ftr-386	821	3	,	,	PUNCT
ftr-386	821	4	the	the	DET
ftr-386	821	5	desired	desire	VERB
ftr-386	821	6	result	result	NOUN
ftr-386	821	7	of	of	ADP
ftr-386	821	8	excluding	exclude	VERB
ftr-386	821	9	pre	pre	ADJ
ftr-386	821	10	-	-	ADJ
ftr-386	821	11	enactment	enactment	ADJ
ftr-386	821	12	appreciation	appreciation	NOUN
ftr-386	821	13	from	from	ADP
ftr-386	821	14	tax	tax	NOUN
ftr-386	821	15	was	be	AUX
ftr-386	821	16	obtained	obtain	VERB
ftr-386	821	17	by	by	ADP
ftr-386	821	18	defining	define	VERB
ftr-386	821	19	“	"	PUNCT
ftr-386	821	20	gross	gross	ADJ
ftr-386	821	21	income	income	NOUN
ftr-386	821	22	”	"	PUNCT
ftr-386	821	23	to	to	PART
ftr-386	821	24	mean	mean	VERB
ftr-386	821	25	“	"	PUNCT
ftr-386	821	26	gross	gross	ADJ
ftr-386	821	27	receipts	receipt	NOUN
ftr-386	821	28	less	less	ADJ
ftr-386	821	29	capital	capital	NOUN
ftr-386	821	30	recovery	recovery	NOUN
ftr-386	821	31	,	,	PUNCT
ftr-386	821	32	”	"	PUNCT
ftr-386	821	33	with	with	ADP
ftr-386	821	34	“	"	PUNCT
ftr-386	821	35	capital	capital	NOUN
ftr-386	821	36	”	"	PUNCT
ftr-386	821	37	defined	define	VERB
ftr-386	821	38	to	to	PART
ftr-386	821	39	include	include	VERB
ftr-386	821	40	(	(	PUNCT
ftr-386	821	41	or	or	CCONJ
ftr-386	821	42	to	to	PART
ftr-386	821	43	mean	mean	VERB
ftr-386	821	44	)	)	PUNCT
ftr-386	821	45	pre	pre	ADJ
ftr-386	821	46	-	-	NOUN
ftr-386	821	47	enactment	enactment	ADJ
ftr-386	821	48	appreciation.143	appreciation.143	NOUN
ftr-386	821	49	there	there	PRON
ftr-386	821	50	are	be	VERB
ftr-386	821	51	problems	problem	NOUN
ftr-386	821	52	with	with	ADP
ftr-386	821	53	all	all	PRON
ftr-386	821	54	of	of	ADP
ftr-386	821	55	these	these	DET
ftr-386	821	56	moves	move	NOUN
ftr-386	821	57	.	.	PUNCT
ftr-386	822	1	since	since	SCONJ
ftr-386	822	2	the	the	DET
ftr-386	822	3	government	government	NOUN
ftr-386	822	4	already	already	ADV
ftr-386	822	5	conceded	concede	VERB
ftr-386	822	6	that	that	SCONJ
ftr-386	822	7	cost	cost	NOUN
ftr-386	822	8	could	could	AUX
ftr-386	822	9	be	be	AUX
ftr-386	822	10	subtracted	subtract	VERB
ftr-386	822	11	as	as	ADP
ftr-386	822	12	an	an	DET
ftr-386	822	13	“	"	PUNCT
ftr-386	822	14	expense	expense	NOUN
ftr-386	822	15	”	"	PUNCT
ftr-386	822	16	deduction	deduction	NOUN
ftr-386	822	17	in	in	ADP
ftr-386	822	18	2007	2007	NUM
ftr-386	822	19	murphy	murphy	NOUN
ftr-386	822	20	and	and	CCONJ
ftr-386	822	21	the	the	DET
ftr-386	822	22	sixteenth	sixteenth	ADJ
ftr-386	822	23	amendment	amendment	NOUN
ftr-386	822	24	405	405	NUM
ftr-386	822	25	144	144	NUM
ftr-386	822	26	.	.	PUNCT
ftr-386	823	1	the	the	DET
ftr-386	823	2	reasoning	reasoning	NOUN
ftr-386	823	3	in	in	ADP
ftr-386	823	4	mitchell	mitchell	PROPN
ftr-386	823	5	bros	bros	PROPN
ftr-386	823	6	.	.	PROPN
ftr-386	824	1	on	on	ADP
ftr-386	824	2	the	the	DET
ftr-386	824	3	effective	effective	ADJ
ftr-386	824	4	-	-	PUNCT
ftr-386	824	5	date	date	NOUN
ftr-386	824	6	issue	issue	NOUN
ftr-386	824	7	requires	require	VERB
ftr-386	824	8	acceptance	acceptance	NOUN
ftr-386	824	9	of	of	ADP
ftr-386	824	10	gray	gray	ADJ
ftr-386	824	11	v.	v.	ADP
ftr-386	824	12	darlington	darlington	PROPN
ftr-386	824	13	,	,	PUNCT
ftr-386	824	14	82	82	NUM
ftr-386	824	15	u.s	u.s	PROPN
ftr-386	824	16	.	.	PROPN
ftr-386	824	17	(	(	PUNCT
ftr-386	824	18	16	16	NUM
ftr-386	824	19	wall	wall	NOUN
ftr-386	824	20	.	.	PUNCT
ftr-386	824	21	)	)	PUNCT
ftr-386	825	1	63	63	NUM
ftr-386	825	2	(	(	PUNCT
ftr-386	825	3	1872	1872	NUM
ftr-386	825	4	)	)	PUNCT
ftr-386	825	5	,	,	PUNCT
ftr-386	825	6	involving	involve	VERB
ftr-386	825	7	the	the	DET
ftr-386	825	8	civil	civil	ADJ
ftr-386	825	9	war	war	NOUN
ftr-386	825	10	income	income	NOUN
ftr-386	825	11	tax	tax	NOUN
ftr-386	825	12	,	,	PUNCT
ftr-386	825	13	which	which	PRON
ftr-386	825	14	had	have	AUX
ftr-386	825	15	held	hold	VERB
ftr-386	825	16	that	that	SCONJ
ftr-386	825	17	the	the	DET
ftr-386	825	18	gain	gain	NOUN
ftr-386	825	19	accruing	accrue	VERB
ftr-386	825	20	over	over	ADP
ftr-386	825	21	a	a	DET
ftr-386	825	22	four	four	NUM
ftr-386	825	23	-	-	PUNCT
ftr-386	825	24	year	year	NOUN
ftr-386	825	25	period	period	NOUN
ftr-386	825	26	could	could	AUX
ftr-386	825	27	not	not	PART
ftr-386	825	28	all	all	PRON
ftr-386	825	29	be	be	AUX
ftr-386	825	30	allocable	allocable	ADJ
ftr-386	825	31	to	to	ADP
ftr-386	825	32	the	the	DET
ftr-386	825	33	year	year	NOUN
ftr-386	825	34	of	of	ADP
ftr-386	825	35	sale	sale	NOUN
ftr-386	825	36	on	on	ADP
ftr-386	825	37	the	the	DET
ftr-386	825	38	theory	theory	NOUN
ftr-386	825	39	that	that	PRON
ftr-386	825	40	unrealized	unrealize	VERB
ftr-386	825	41	appreciation	appreciation	NOUN
ftr-386	825	42	up	up	ADP
ftr-386	825	43	the	the	DET
ftr-386	825	44	year	year	NOUN
ftr-386	825	45	of	of	ADP
ftr-386	825	46	sale	sale	NOUN
ftr-386	825	47	itself	itself	PRON
ftr-386	825	48	was	be	AUX
ftr-386	825	49	“	"	PUNCT
ftr-386	825	50	capital	capital	NOUN
ftr-386	825	51	.	.	PUNCT
ftr-386	825	52	”	"	PUNCT
ftr-386	826	1	see	see	VERB
ftr-386	826	2	lynch	lynch	PROPN
ftr-386	826	3	v.	v.	PROPN
ftr-386	826	4	turrish	turrish	PROPN
ftr-386	826	5	,	,	PUNCT
ftr-386	826	6	247	247	NUM
ftr-386	826	7	u.s	u.s	PROPN
ftr-386	826	8	.	.	PROPN
ftr-386	826	9	221	221	NUM
ftr-386	826	10	,	,	PUNCT
ftr-386	826	11	229	229	NUM
ftr-386	826	12	,	,	PUNCT
ftr-386	826	13	230	230	NUM
ftr-386	826	14	(	(	PUNCT
ftr-386	826	15	1918	1918	NUM
ftr-386	826	16	)	)	PUNCT
ftr-386	826	17	(	(	PUNCT
ftr-386	826	18	relying	rely	VERB
ftr-386	826	19	on	on	ADP
ftr-386	826	20	gray	gray	ADJ
ftr-386	826	21	v.	v.	ADP
ftr-386	826	22	darlington	darlington	PROPN
ftr-386	826	23	in	in	ADP
ftr-386	826	24	case	case	NOUN
ftr-386	826	25	similar	similar	ADJ
ftr-386	826	26	to	to	ADP
ftr-386	826	27	mitchell	mitchell	PROPN
ftr-386	826	28	bros	bros	PROPN
ftr-386	826	29	.	.	PUNCT
ftr-386	827	1	but	but	CCONJ
ftr-386	827	2	arising	arise	VERB
ftr-386	827	3	under	under	ADP
ftr-386	827	4	the	the	DET
ftr-386	827	5	1913	1913	NUM
ftr-386	827	6	income	income	NOUN
ftr-386	827	7	tax	tax	NOUN
ftr-386	827	8	)	)	PUNCT
ftr-386	827	9	.	.	PUNCT
ftr-386	828	1	in	in	ADP
ftr-386	828	2	hays	hay	NOUN
ftr-386	828	3	v.	v.	ADP
ftr-386	828	4	gauley	gauley	PROPN
ftr-386	828	5	mountain	mountain	PROPN
ftr-386	828	6	coal	coal	PROPN
ftr-386	828	7	co.	co.	PROPN
ftr-386	828	8	,	,	PUNCT
ftr-386	828	9	247	247	NUM
ftr-386	828	10	u.s	u.s	PROPN
ftr-386	828	11	.	.	PROPN
ftr-386	828	12	189	189	NUM
ftr-386	828	13	,	,	PUNCT
ftr-386	828	14	191	191	NUM
ftr-386	828	15	(	(	PUNCT
ftr-386	828	16	1918	1918	NUM
ftr-386	828	17	)	)	PUNCT
ftr-386	828	18	,	,	PUNCT
ftr-386	828	19	gray	gray	ADJ
ftr-386	828	20	v.	v.	ADP
ftr-386	828	21	darlington	darlington	PROPN
ftr-386	828	22	was	be	AUX
ftr-386	828	23	held	hold	VERB
ftr-386	828	24	to	to	PART
ftr-386	828	25	be	be	AUX
ftr-386	828	26	no	no	DET
ftr-386	828	27	bar	bar	NOUN
ftr-386	828	28	to	to	ADP
ftr-386	828	29	taxing	tax	VERB
ftr-386	828	30	the	the	DET
ftr-386	828	31	entire	entire	ADJ
ftr-386	828	32	post-1908	post-1908	NOUN
ftr-386	828	33	gain	gain	NOUN
ftr-386	828	34	resulting	result	VERB
ftr-386	828	35	from	from	ADP
ftr-386	828	36	a	a	DET
ftr-386	828	37	stock	stock	NOUN
ftr-386	828	38	sale	sale	NOUN
ftr-386	828	39	in	in	ADP
ftr-386	828	40	1911	1911	NUM
ftr-386	828	41	under	under	ADP
ftr-386	828	42	the	the	DET
ftr-386	828	43	1909	1909	NUM
ftr-386	828	44	corporation	corporation	NOUN
ftr-386	828	45	tax	tax	PROPN
ftr-386	828	46	act	act	PROPN
ftr-386	828	47	,	,	PUNCT
ftr-386	828	48	the	the	DET
ftr-386	828	49	court	court	NOUN
ftr-386	828	50	noting	note	VERB
ftr-386	828	51	that	that	SCONJ
ftr-386	828	52	the	the	DET
ftr-386	828	53	holding	holding	NOUN
ftr-386	828	54	of	of	ADP
ftr-386	828	55	the	the	DET
ftr-386	828	56	earlier	early	ADJ
ftr-386	828	57	case	case	NOUN
ftr-386	828	58	was	be	AUX
ftr-386	828	59	under	under	ADP
ftr-386	828	60	the	the	DET
ftr-386	828	61	different	different	ADJ
ftr-386	828	62	language	language	NOUN
ftr-386	828	63	of	of	ADP
ftr-386	828	64	the	the	DET
ftr-386	828	65	civil	civil	ADJ
ftr-386	828	66	war	war	NOUN
ftr-386	828	67	income	income	NOUN
ftr-386	828	68	tax	tax	NOUN
ftr-386	828	69	.	.	PUNCT
ftr-386	829	1	the	the	DET
ftr-386	829	2	entire	entire	ADJ
ftr-386	829	3	group	group	NOUN
ftr-386	829	4	of	of	ADP
ftr-386	829	5	1918	1918	NUM
ftr-386	829	6	cases	case	NOUN
ftr-386	829	7	cited	cite	VERB
ftr-386	829	8	in	in	ADP
ftr-386	829	9	this	this	DET
ftr-386	829	10	note	note	NOUN
ftr-386	829	11	and	and	CCONJ
ftr-386	829	12	in	in	ADP
ftr-386	829	13	notes	note	NOUN
ftr-386	829	14	143	143	NUM
ftr-386	829	15	,	,	PUNCT
ftr-386	829	16	146	146	NUM
ftr-386	829	17	,	,	PUNCT
ftr-386	829	18	148	148	NUM
ftr-386	829	19	,	,	PUNCT
ftr-386	829	20	and	and	CCONJ
ftr-386	829	21	150	150	NUM
ftr-386	829	22	,	,	PUNCT
ftr-386	829	23	has	have	VERB
ftr-386	829	24	only	only	ADV
ftr-386	829	25	to	to	PART
ftr-386	829	26	do	do	VERB
ftr-386	829	27	with	with	ADP
ftr-386	829	28	effective	effective	ADJ
ftr-386	829	29	dates	date	NOUN
ftr-386	829	30	,	,	PUNCT
ftr-386	829	31	and	and	CCONJ
ftr-386	829	32	none	none	NOUN
ftr-386	829	33	of	of	ADP
ftr-386	829	34	them	they	PRON
ftr-386	829	35	hold	hold	VERB
ftr-386	829	36	that	that	SCONJ
ftr-386	829	37	gross	gross	ADJ
ftr-386	829	38	income	income	NOUN
ftr-386	829	39	is	be	AUX
ftr-386	829	40	net	net	ADJ
ftr-386	829	41	of	of	ADP
ftr-386	829	42	basis	basis	NOUN
ftr-386	829	43	recovery	recovery	NOUN
ftr-386	829	44	.	.	PUNCT
ftr-386	830	1	in	in	ADP
ftr-386	830	2	fact	fact	NOUN
ftr-386	830	3	,	,	PUNCT
ftr-386	830	4	stratton	stratton	PROPN
ftr-386	830	5	’s	’s	PROPN
ftr-386	830	6	independence	independence	PROPN
ftr-386	830	7	v.	v.	ADP
ftr-386	830	8	howbert	howbert	PROPN
ftr-386	830	9	,	,	PUNCT
ftr-386	830	10	note	note	VERB
ftr-386	830	11	132	132	NUM
ftr-386	830	12	,	,	PUNCT
ftr-386	830	13	appears	appear	VERB
ftr-386	830	14	to	to	PART
ftr-386	830	15	have	have	AUX
ftr-386	830	16	rejected	reject	VERB
ftr-386	830	17	any	any	DET
ftr-386	830	18	requirement	requirement	NOUN
ftr-386	830	19	of	of	ADP
ftr-386	830	20	basis	basis	NOUN
ftr-386	830	21	recovery	recovery	NOUN
ftr-386	830	22	,	,	PUNCT
ftr-386	830	23	and	and	CCONJ
ftr-386	830	24	nothing	nothing	PRON
ftr-386	830	25	in	in	ADP
ftr-386	830	26	mitchell	mitchell	PROPN
ftr-386	830	27	bros	bros	PROPN
ftr-386	830	28	.	.	PROPN
ftr-386	831	1	questions	question	NOUN
ftr-386	831	2	this	this	DET
ftr-386	831	3	aspect	aspect	NOUN
ftr-386	831	4	of	of	ADP
ftr-386	831	5	stratton	stratton	PROPN
ftr-386	831	6	’s	’s	PART
ftr-386	831	7	independence	independence	NOUN
ftr-386	831	8	.	.	PUNCT
ftr-386	832	1	145	145	NUM
ftr-386	832	2	.	.	PUNCT
ftr-386	833	1	see	see	VERB
ftr-386	833	2	merchants	merchant	NOUN
ftr-386	833	3	’	'	PUNCT
ftr-386	833	4	loan	loan	NOUN
ftr-386	833	5	&	&	CCONJ
ftr-386	833	6	trust	trust	PROPN
ftr-386	833	7	co.	co.	PROPN
ftr-386	834	1	v.	v.	ADP
ftr-386	834	2	smietanka	smietanka	PROPN
ftr-386	834	3	,	,	PUNCT
ftr-386	834	4	note	note	VERB
ftr-386	834	5	45	45	NUM
ftr-386	834	6	(	(	PUNCT
ftr-386	834	7	gain	gain	NOUN
ftr-386	834	8	accrued	accrue	VERB
ftr-386	834	9	over	over	ADP
ftr-386	834	10	several	several	ADJ
ftr-386	834	11	years	year	NOUN
ftr-386	834	12	subject	subject	ADJ
ftr-386	834	13	to	to	ADP
ftr-386	834	14	tax	tax	NOUN
ftr-386	834	15	in	in	ADP
ftr-386	834	16	year	year	NOUN
ftr-386	834	17	of	of	ADP
ftr-386	834	18	sale	sale	NOUN
ftr-386	834	19	)	)	PUNCT
ftr-386	834	20	.	.	PUNCT
ftr-386	835	1	stratton	stratton	PROPN
ftr-386	835	2	’s	’s	PART
ftr-386	835	3	independence	independence	NOUN
ftr-386	835	4	,	,	PUNCT
ftr-386	835	5	note	note	VERB
ftr-386	835	6	132	132	NUM
ftr-386	835	7	,	,	PUNCT
ftr-386	835	8	had	have	AUX
ftr-386	835	9	already	already	ADV
ftr-386	835	10	rejected	reject	VERB
ftr-386	835	11	the	the	DET
ftr-386	835	12	contention	contention	NOUN
ftr-386	835	13	that	that	SCONJ
ftr-386	835	14	gain	gain	NOUN
ftr-386	835	15	was	be	AUX
ftr-386	835	16	net	net	NOUN
ftr-386	835	17	of	of	ADP
ftr-386	835	18	the	the	DET
ftr-386	835	19	value	value	NOUN
ftr-386	835	20	just	just	ADV
ftr-386	835	21	prior	prior	ADV
ftr-386	835	22	to	to	ADP
ftr-386	835	23	the	the	DET
ftr-386	835	24	disposition	disposition	NOUN
ftr-386	835	25	.	.	PUNCT
ftr-386	836	1	146	146	NUM
ftr-386	836	2	.	.	PUNCT
ftr-386	836	3	38	38	NUM
ftr-386	836	4	stat	stat	NOUN
ftr-386	836	5	.	.	PUNCT
ftr-386	837	1	166	166	NUM
ftr-386	837	2	,	,	PUNCT
ftr-386	837	3	167	167	NUM
ftr-386	837	4	(	(	PUNCT
ftr-386	837	5	1913	1913	NUM
ftr-386	837	6	)	)	PUNCT
ftr-386	837	7	,	,	PUNCT
ftr-386	837	8	stating	state	VERB
ftr-386	837	9	:	:	PUNCT
ftr-386	837	10	(	(	PUNCT
ftr-386	837	11	a)(1	a)(1	NOUN
ftr-386	837	12	)	)	PUNCT
ftr-386	837	13	that	that	SCONJ
ftr-386	837	14	there	there	PRON
ftr-386	837	15	shall	shall	AUX
ftr-386	837	16	be	be	AUX
ftr-386	837	17	levied	levy	VERB
ftr-386	837	18	,	,	PUNCT
ftr-386	837	19	assessed	assess	VERB
ftr-386	837	20	,	,	PUNCT
ftr-386	837	21	collected	collect	VERB
ftr-386	837	22	and	and	CCONJ
ftr-386	837	23	paid	pay	VERB
ftr-386	837	24	annually	annually	ADV
ftr-386	837	25	upon	upon	SCONJ
ftr-386	837	26	the	the	DET
ftr-386	837	27	entire	entire	ADJ
ftr-386	837	28	net	net	ADJ
ftr-386	837	29	income	income	NOUN
ftr-386	837	30	arising	arise	VERB
ftr-386	837	31	or	or	CCONJ
ftr-386	837	32	accruing	accrue	VERB
ftr-386	837	33	from	from	ADP
ftr-386	837	34	all	all	DET
ftr-386	837	35	sources	source	NOUN
ftr-386	837	36	in	in	ADP
ftr-386	837	37	the	the	DET
ftr-386	837	38	preceding	precede	VERB
ftr-386	837	39	calendar	calendar	NOUN
ftr-386	837	40	year	year	NOUN
ftr-386	837	41	to	to	ADP
ftr-386	837	42	every	every	DET
ftr-386	837	43	citizen	citizen	NOUN
ftr-386	837	44	of	of	ADP
ftr-386	837	45	the	the	DET
ftr-386	837	46	united	united	PROPN
ftr-386	837	47	states	states	PROPN
ftr-386	837	48	,	,	PUNCT
ftr-386	837	49	and	and	CCONJ
ftr-386	837	50	to	to	ADP
ftr-386	837	51	every	every	DET
ftr-386	837	52	person	person	NOUN
ftr-386	837	53	residing	reside	VERB
ftr-386	837	54	in	in	ADP
ftr-386	837	55	the	the	DET
ftr-386	837	56	united	united	PROPN
ftr-386	837	57	states	states	PROPN
ftr-386	837	58	,	,	PUNCT
ftr-386	837	59	a	a	DET
ftr-386	837	60	tax	tax	NOUN
ftr-386	837	61	of	of	ADP
ftr-386	837	62	one	one	NUM
ftr-386	837	63	per	per	ADP
ftr-386	837	64	centum	centum	NOUN
ftr-386	837	65	per	per	ADP
ftr-386	837	66	annum	annum	X
ftr-386	837	67	upon	upon	SCONJ
ftr-386	837	68	such	such	ADJ
ftr-386	837	69	income	income	NOUN
ftr-386	837	70	,	,	PUNCT
ftr-386	837	71	except	except	SCONJ
ftr-386	837	72	as	as	SCONJ
ftr-386	837	73	hereinafter	hereinafter	NOUN
ftr-386	837	74	provided	provide	VERB
ftr-386	837	75	;	;	PUNCT
ftr-386	837	76	(	(	PUNCT
ftr-386	837	77	b	b	X
ftr-386	837	78	)	)	PUNCT
ftr-386	837	79	that	that	PRON
ftr-386	837	80	,	,	PUNCT
ftr-386	837	81	subject	subject	VERB
ftr-386	837	82	only	only	ADV
ftr-386	837	83	to	to	ADP
ftr-386	837	84	such	such	ADJ
ftr-386	837	85	exemptions	exemption	NOUN
ftr-386	837	86	and	and	CCONJ
ftr-386	837	87	deductions	deduction	NOUN
ftr-386	837	88	as	as	SCONJ
ftr-386	837	89	are	be	AUX
ftr-386	837	90	hereinafter	hereinafter	NOUN
ftr-386	837	91	allowed	allow	VERB
ftr-386	837	92	,	,	PUNCT
ftr-386	837	93	the	the	DET
ftr-386	837	94	net	net	ADJ
ftr-386	837	95	income	income	NOUN
ftr-386	837	96	of	of	ADP
ftr-386	837	97	a	a	DET
ftr-386	837	98	taxable	taxable	ADJ
ftr-386	837	99	person	person	NOUN
ftr-386	837	100	shall	shall	AUX
ftr-386	837	101	include	include	VERB
ftr-386	837	102	gains	gain	NOUN
ftr-386	837	103	,	,	PUNCT
ftr-386	837	104	profits	profit	NOUN
ftr-386	837	105	,	,	PUNCT
ftr-386	837	106	and	and	CCONJ
ftr-386	837	107	income	income	NOUN
ftr-386	837	108	derived	derive	VERB
ftr-386	837	109	from	from	ADP
ftr-386	837	110	salaries	salary	NOUN
ftr-386	837	111	,	,	PUNCT
ftr-386	837	112	wages	wage	NOUN
ftr-386	837	113	,	,	PUNCT
ftr-386	837	114	or	or	CCONJ
ftr-386	837	115	compensation	compensation	NOUN
ftr-386	837	116	for	for	ADP
ftr-386	837	117	personal	personal	ADJ
ftr-386	837	118	service	service	NOUN
ftr-386	837	119	,	,	PUNCT
ftr-386	837	120	also	also	ADV
ftr-386	837	121	from	from	ADP
ftr-386	837	122	interest	interest	NOUN
ftr-386	837	123	,	,	PUNCT
ftr-386	837	124	rent	rent	NOUN
ftr-386	837	125	,	,	PUNCT
ftr-386	837	126	dividends	dividend	NOUN
ftr-386	837	127	,	,	PUNCT
ftr-386	837	128	securities	security	NOUN
ftr-386	837	129	,	,	PUNCT
ftr-386	837	130	or	or	CCONJ
ftr-386	837	131	the	the	DET
ftr-386	837	132	transaction	transaction	NOUN
ftr-386	837	133	of	of	ADP
ftr-386	837	134	any	any	DET
ftr-386	837	135	lawful	lawful	ADJ
ftr-386	837	136	business	business	NOUN
ftr-386	837	137	carried	carry	VERB
ftr-386	837	138	on	on	ADP
ftr-386	837	139	for	for	ADP
ftr-386	837	140	gain	gain	NOUN
ftr-386	837	141	or	or	CCONJ
ftr-386	837	142	profit	profit	NOUN
ftr-386	837	143	,	,	PUNCT
ftr-386	837	144	or	or	CCONJ
ftr-386	837	145	gains	gain	NOUN
ftr-386	837	146	or	or	CCONJ
ftr-386	837	147	profits	profit	NOUN
ftr-386	837	148	and	and	CCONJ
ftr-386	837	149	income	income	NOUN
ftr-386	837	150	derived	derive	VERB
ftr-386	837	151	from	from	ADP
ftr-386	837	152	any	any	DET
ftr-386	837	153	source	source	NOUN
ftr-386	837	154	whatever	whatever	NOUN
ftr-386	837	155	.	.	PUNCT
ftr-386	838	1	among	among	ADP
ftr-386	838	2	the	the	DET
ftr-386	838	3	deductions	deduction	NOUN
ftr-386	838	4	allowed	allow	VERB
ftr-386	838	5	for	for	ADP
ftr-386	838	6	the	the	DET
ftr-386	838	7	purpose	purpose	NOUN
ftr-386	838	8	of	of	ADP
ftr-386	838	9	the	the	DET
ftr-386	838	10	normal	normal	ADJ
ftr-386	838	11	tax	tax	NOUN
ftr-386	838	12	is	be	AUX
ftr-386	838	13	the	the	DET
ftr-386	838	14	amount	amount	NOUN
ftr-386	838	15	received	receive	VERB
ftr-386	838	16	as	as	ADP
ftr-386	838	17	dividends	dividend	NOUN
ftr-386	838	18	upon	upon	SCONJ
ftr-386	838	19	the	the	DET
ftr-386	838	20	stock	stock	NOUN
ftr-386	838	21	or	or	CCONJ
ftr-386	838	22	from	from	ADP
ftr-386	838	23	the	the	DET
ftr-386	838	24	net	net	ADJ
ftr-386	838	25	earnings	earning	NOUN
ftr-386	838	26	of	of	ADP
ftr-386	838	27	any	any	DET
ftr-386	838	28	corporation	corporation	NOUN
ftr-386	838	29	,	,	PUNCT
ftr-386	838	30	which	which	PRON
ftr-386	838	31	is	be	AUX
ftr-386	838	32	taxable	taxable	ADJ
ftr-386	838	33	upon	upon	SCONJ
ftr-386	838	34	its	its	PRON
ftr-386	838	35	net	net	ADJ
ftr-386	838	36	income	income	NOUN
ftr-386	838	37	as	as	SCONJ
ftr-386	838	38	hereinafter	hereinafter	NOUN
ftr-386	838	39	provided	provide	VERB
ftr-386	838	40	.	.	PUNCT
ftr-386	839	1	[	[	X
ftr-386	839	2	emphasis	emphasis	NOUN
ftr-386	839	3	added	add	VERB
ftr-386	839	4	.	.	PUNCT
ftr-386	839	5	]	]	PUNCT
ftr-386	840	1	arriving	arrive	VERB
ftr-386	840	2	at	at	ADP
ftr-386	840	3	“	"	PUNCT
ftr-386	840	4	net	net	ADJ
ftr-386	840	5	income	income	NOUN
ftr-386	840	6	,	,	PUNCT
ftr-386	840	7	”	"	PUNCT
ftr-386	840	8	the	the	DET
ftr-386	840	9	implication	implication	NOUN
ftr-386	840	10	(	(	PUNCT
ftr-386	840	11	if	if	SCONJ
ftr-386	840	12	any	any	PRON
ftr-386	840	13	)	)	PUNCT
ftr-386	840	14	that	that	SCONJ
ftr-386	840	15	the	the	DET
ftr-386	840	16	subtraction	subtraction	NOUN
ftr-386	840	17	of	of	ADP
ftr-386	840	18	basis	basis	NOUN
ftr-386	840	19	occurs	occur	VERB
ftr-386	840	20	at	at	ADP
ftr-386	840	21	the	the	DET
ftr-386	840	22	“	"	PUNCT
ftr-386	840	23	gross	gross	ADJ
ftr-386	840	24	income	income	NOUN
ftr-386	840	25	”	"	PUNCT
ftr-386	840	26	stage	stage	NOUN
ftr-386	840	27	is	be	AUX
ftr-386	840	28	simply	simply	ADV
ftr-386	840	29	obiter	obiter	PROPN
ftr-386	840	30	dictum	dictum	NOUN
ftr-386	840	31	,	,	PUNCT
ftr-386	840	32	and	and	CCONJ
ftr-386	840	33	lies	lie	VERB
ftr-386	840	34	in	in	ADP
ftr-386	840	35	contradiction	contradiction	NOUN
ftr-386	840	36	to	to	ADP
ftr-386	840	37	stratton	stratton	PROPN
ftr-386	840	38	’s	’s	PROPN
ftr-386	840	39	independence	independence	NOUN
ftr-386	840	40	,	,	PUNCT
ftr-386	840	41	which	which	PRON
ftr-386	840	42	rejected	reject	VERB
ftr-386	840	43	the	the	DET
ftr-386	840	44	notion	notion	NOUN
ftr-386	840	45	that	that	SCONJ
ftr-386	840	46	basis	basis	NOUN
ftr-386	840	47	recovery	recovery	NOUN
ftr-386	840	48	was	be	AUX
ftr-386	840	49	required	require	VERB
ftr-386	840	50	even	even	ADV
ftr-386	840	51	in	in	ADP
ftr-386	840	52	arriving	arrive	VERB
ftr-386	840	53	at	at	ADP
ftr-386	840	54	net	net	ADJ
ftr-386	840	55	income	income	NOUN
ftr-386	840	56	.	.	PUNCT
ftr-386	841	1	the	the	DET
ftr-386	841	2	only	only	ADJ
ftr-386	841	3	true	true	ADJ
ftr-386	841	4	“	"	PUNCT
ftr-386	841	5	holding	holding	NOUN
ftr-386	841	6	”	"	PUNCT
ftr-386	841	7	of	of	ADP
ftr-386	841	8	mitchell	mitchell	PROPN
ftr-386	841	9	bros	bros	PROPN
ftr-386	841	10	.	.	PROPN
ftr-386	841	11	is	be	AUX
ftr-386	841	12	that	that	DET
ftr-386	841	13	pre-1909	pre-1909	NOUN
ftr-386	841	14	appreciation	appreciation	NOUN
ftr-386	841	15	is	be	AUX
ftr-386	841	16	exempt	exempt	ADJ
ftr-386	841	17	from	from	ADP
ftr-386	841	18	tax	tax	NOUN
ftr-386	841	19	,	,	PUNCT
ftr-386	841	20	a	a	DET
ftr-386	841	21	result	result	NOUN
ftr-386	841	22	that	that	PRON
ftr-386	841	23	might	might	AUX
ftr-386	841	24	have	have	AUX
ftr-386	841	25	been	be	AUX
ftr-386	841	26	achieved	achieve	VERB
ftr-386	841	27	by	by	ADP
ftr-386	841	28	less	less	ADV
ftr-386	841	29	devious	devious	ADJ
ftr-386	841	30	means	mean	NOUN
ftr-386	841	31	.	.	PUNCT
ftr-386	842	1	the	the	DET
ftr-386	842	2	idea	idea	NOUN
ftr-386	842	3	that	that	SCONJ
ftr-386	842	4	any	any	DET
ftr-386	842	5	appreciation	appreciation	NOUN
ftr-386	842	6	could	could	AUX
ftr-386	842	7	be	be	AUX
ftr-386	842	8	“	"	PUNCT
ftr-386	842	9	capital	capital	NOUN
ftr-386	842	10	”	"	PUNCT
ftr-386	842	11	was	be	AUX
ftr-386	842	12	problematic	problematic	ADJ
ftr-386	842	13	even	even	ADV
ftr-386	842	14	at	at	ADP
ftr-386	842	15	the	the	DET
ftr-386	842	16	time	time	NOUN
ftr-386	842	17	,	,	PUNCT
ftr-386	842	18	and	and	CCONJ
ftr-386	842	19	(	(	PUNCT
ftr-386	842	20	being	be	AUX
ftr-386	842	21	derived	derive	VERB
ftr-386	842	22	from144	from144	PROPN
ftr-386	842	23	trust	trust	NOUN
ftr-386	842	24	accounting	accounting	NOUN
ftr-386	842	25	)	)	PUNCT
ftr-386	842	26	was	be	AUX
ftr-386	842	27	soon	soon	ADV
ftr-386	842	28	cast	cast	VERB
ftr-386	842	29	off	off	ADP
ftr-386	842	30	altogether	altogether	ADV
ftr-386	842	31	in	in	ADP
ftr-386	842	32	arriving	arrive	VERB
ftr-386	842	33	at	at	ADP
ftr-386	842	34	the	the	DET
ftr-386	842	35	modern	modern	ADJ
ftr-386	842	36	view	view	NOUN
ftr-386	842	37	that	that	SCONJ
ftr-386	842	38	capital	capital	NOUN
ftr-386	842	39	refers	refer	VERB
ftr-386	842	40	to	to	ADP
ftr-386	842	41	some	some	DET
ftr-386	842	42	notion	notion	NOUN
ftr-386	842	43	of	of	ADP
ftr-386	842	44	cost	cost	NOUN
ftr-386	842	45	,	,	PUNCT
ftr-386	842	46	not	not	PART
ftr-386	842	47	value	value	NOUN
ftr-386	842	48	.	.	PUNCT
ftr-386	843	1	of	of	ADP
ftr-386	843	2	course	course	NOUN
ftr-386	843	3	,	,	PUNCT
ftr-386	843	4	nothing	nothing	PRON
ftr-386	843	5	in	in	ADP
ftr-386	843	6	the145	the145	PROPN
ftr-386	843	7	mitchell	mitchell	PROPN
ftr-386	843	8	bros	bros	PROPN
ftr-386	843	9	.	.	PROPN
ftr-386	844	1	opinion	opinion	NOUN
ftr-386	844	2	rests	rest	VERB
ftr-386	844	3	on	on	ADP
ftr-386	844	4	the	the	DET
ftr-386	844	5	16h	16h	NUM
ftr-386	844	6	amendment	amendment	NOUN
ftr-386	844	7	.	.	PUNCT
ftr-386	845	1	a	a	DET
ftr-386	845	2	trio	trio	NOUN
ftr-386	845	3	of	of	ADP
ftr-386	845	4	other	other	ADJ
ftr-386	845	5	cases	case	NOUN
ftr-386	845	6	decided	decide	VERB
ftr-386	845	7	in	in	ADP
ftr-386	845	8	the	the	DET
ftr-386	845	9	same	same	ADJ
ftr-386	845	10	term	term	NOUN
ftr-386	845	11	as	as	SCONJ
ftr-386	845	12	mitchell	mitchell	PROPN
ftr-386	845	13	bros	bros	PROPN
ftr-386	845	14	.	.	PROPN
ftr-386	845	15	can	can	AUX
ftr-386	845	16	be	be	AUX
ftr-386	845	17	similarly	similarly	ADV
ftr-386	845	18	characterized	characterize	VERB
ftr-386	845	19	as	as	ADP
ftr-386	845	20	effective	effective	ADJ
ftr-386	845	21	date	date	NOUN
ftr-386	845	22	cases	case	NOUN
ftr-386	845	23	.	.	PUNCT
ftr-386	846	1	all	all	PRON
ftr-386	846	2	of	of	ADP
ftr-386	846	3	them	they	PRON
ftr-386	846	4	were	be	AUX
ftr-386	846	5	decided	decide	VERB
ftr-386	846	6	under	under	ADP
ftr-386	846	7	the	the	DET
ftr-386	846	8	1913	1913	NUM
ftr-386	846	9	income	income	NOUN
ftr-386	846	10	tax	tax	NOUN
ftr-386	846	11	statute	statute	NOUN
ftr-386	846	12	,	,	PUNCT
ftr-386	846	13	which	which	PRON
ftr-386	846	14	also	also	ADV
ftr-386	846	15	purported	purport	VERB
ftr-386	846	16	to	to	PART
ftr-386	846	17	tax	tax	VERB
ftr-386	846	18	only	only	ADJ
ftr-386	846	19	net	net	ADJ
ftr-386	846	20	income	income	NOUN
ftr-386	846	21	,	,	PUNCT
ftr-386	846	22	and146	and146	PROPN
ftr-386	846	23	406	406	NUM
ftr-386	846	24	florida	florida	PROPN
ftr-386	846	25	tax	tax	NOUN
ftr-386	846	26	review	review	NOUN
ftr-386	846	27	[	[	X
ftr-386	846	28	vol.8:4	vol.8:4	NOUN
ftr-386	846	29	147	147	NUM
ftr-386	846	30	.	.	PUNCT
ftr-386	847	1	i	i	PRON
ftr-386	847	2	d.	d.	PROPN
ftr-386	847	3	at	at	ADP
ftr-386	847	4	subsection	subsection	NOUN
ftr-386	847	5	(	(	PUNCT
ftr-386	847	6	d	d	NOUN
ftr-386	847	7	)	)	PUNCT
ftr-386	847	8	.	.	PUNCT
ftr-386	848	1	148	148	NUM
ftr-386	848	2	.	.	X
ftr-386	848	3	247	247	NUM
ftr-386	848	4	u.s	u.s	PROPN
ftr-386	848	5	.	.	PROPN
ftr-386	848	6	221	221	NUM
ftr-386	848	7	(	(	PUNCT
ftr-386	848	8	1918	1918	NUM
ftr-386	848	9	)	)	PUNCT
ftr-386	848	10	.	.	PUNCT
ftr-386	849	1	149	149	NUM
ftr-386	849	2	.	.	PUNCT
ftr-386	850	1	the	the	DET
ftr-386	850	2	court	court	NOUN
ftr-386	850	3	relied	rely	VERB
ftr-386	850	4	on	on	ADP
ftr-386	850	5	gray	gray	ADJ
ftr-386	850	6	v.	v.	ADP
ftr-386	850	7	darlington	darlington	PROPN
ftr-386	850	8	,	,	PUNCT
ftr-386	850	9	note	note	VERB
ftr-386	850	10	142	142	NUM
ftr-386	850	11	,	,	PUNCT
ftr-386	850	12	for	for	ADP
ftr-386	850	13	the	the	DET
ftr-386	850	14	notion	notion	NOUN
ftr-386	850	15	of	of	ADP
ftr-386	850	16	allocating	allocate	VERB
ftr-386	850	17	gain	gain	NOUN
ftr-386	850	18	realized	realize	VERB
ftr-386	850	19	in	in	ADP
ftr-386	850	20	one	one	NUM
ftr-386	850	21	year	year	NOUN
ftr-386	850	22	over	over	ADP
ftr-386	850	23	the	the	DET
ftr-386	850	24	period	period	NOUN
ftr-386	850	25	in	in	ADP
ftr-386	850	26	which	which	PRON
ftr-386	850	27	it	it	PRON
ftr-386	850	28	accrued	accrue	VERB
ftr-386	850	29	.	.	PUNCT
ftr-386	851	1	150	150	NUM
ftr-386	851	2	.	.	X
ftr-386	851	3	247	247	NUM
ftr-386	851	4	u.s	u.s	PROPN
ftr-386	851	5	.	.	PROPN
ftr-386	851	6	339	339	NUM
ftr-386	851	7	(	(	PUNCT
ftr-386	851	8	1918	1918	NUM
ftr-386	851	9	)	)	PUNCT
ftr-386	851	10	.	.	PUNCT
ftr-386	852	1	151	151	NUM
ftr-386	852	2	.	.	PUNCT
ftr-386	853	1	congress	congress	PROPN
ftr-386	853	2	changed	change	VERB
ftr-386	853	3	its	its	PRON
ftr-386	853	4	mind	mind	NOUN
ftr-386	853	5	in	in	ADP
ftr-386	853	6	1916	1916	NUM
ftr-386	853	7	in	in	ADP
ftr-386	853	8	what	what	PRON
ftr-386	853	9	is	be	AUX
ftr-386	853	10	now	now	ADV
ftr-386	853	11	irc	irc	ADP
ftr-386	853	12	§	§	PROPN
ftr-386	853	13	316(a)(1	316(a)(1	PROPN
ftr-386	853	14	)	)	PUNCT
ftr-386	853	15	.	.	PUNCT
ftr-386	854	1	152	152	NUM
ftr-386	854	2	.	.	X
ftr-386	854	3	247	247	NUM
ftr-386	855	1	u.s	u.s	PROPN
ftr-386	855	2	.	.	PROPN
ftr-386	855	3	330	330	NUM
ftr-386	855	4	(	(	PUNCT
ftr-386	855	5	1918	1918	NUM
ftr-386	855	6	)	)	PUNCT
ftr-386	855	7	.	.	PUNCT
ftr-386	856	1	153	153	NUM
ftr-386	856	2	.	.	PUNCT
ftr-386	857	1	curiously	curiously	ADV
ftr-386	857	2	,	,	PUNCT
ftr-386	857	3	the	the	DET
ftr-386	857	4	murphy	murphy	PROPN
ftr-386	857	5	panel	panel	NOUN
ftr-386	857	6	decision	decision	NOUN
ftr-386	857	7	cites	cite	VERB
ftr-386	857	8	southern	southern	PROPN
ftr-386	857	9	pacific	pacific	PROPN
ftr-386	857	10	co.	co.	PROPN
ftr-386	857	11	v.	v.	ADP
ftr-386	857	12	lowe	lowe	PROPN
ftr-386	857	13	for	for	ADP
ftr-386	857	14	the	the	DET
ftr-386	857	15	proposition	proposition	NOUN
ftr-386	857	16	that	that	SCONJ
ftr-386	857	17	“	"	PUNCT
ftr-386	857	18	return	return	NOUN
ftr-386	857	19	of	of	ADP
ftr-386	857	20	capital	capital	NOUN
ftr-386	857	21	is	be	AUX
ftr-386	857	22	not	not	PART
ftr-386	857	23	income	income	NOUN
ftr-386	857	24	under	under	ADP
ftr-386	857	25	...	...	PUNCT
ftr-386	857	26	16th	16th	ADJ
ftr-386	857	27	amendment	amendment	NOUN
ftr-386	857	28	.	.	PUNCT
ftr-386	857	29	”	"	PUNCT
ftr-386	858	1	but	but	CCONJ
ftr-386	858	2	southern	southern	PROPN
ftr-386	858	3	pacific	pacific	PROPN
ftr-386	858	4	co.	co.	PROPN
ftr-386	858	5	neither	neither	CCONJ
ftr-386	858	6	holds	hold	VERB
ftr-386	858	7	nor	nor	CCONJ
ftr-386	858	8	states	state	VERB
ftr-386	858	9	any	any	DET
ftr-386	858	10	such	such	ADJ
ftr-386	858	11	thing	thing	NOUN
ftr-386	858	12	.	.	PUNCT
ftr-386	859	1	it	it	PRON
ftr-386	859	2	states	state	VERB
ftr-386	859	3	(	(	PUNCT
ftr-386	859	4	247	247	NUM
ftr-386	859	5	u.s	u.s	PROPN
ftr-386	859	6	.	.	PROPN
ftr-386	859	7	at	at	ADP
ftr-386	859	8	335	335	NUM
ftr-386	859	9	)	)	PUNCT
ftr-386	859	10	that	that	SCONJ
ftr-386	859	11	the	the	DET
ftr-386	859	12	1909	1909	NUM
ftr-386	859	13	act	act	NOUN
ftr-386	859	14	and	and	CCONJ
ftr-386	859	15	the	the	DET
ftr-386	859	16	1913	1913	NUM
ftr-386	859	17	act	act	NOUN
ftr-386	859	18	,	,	PUNCT
ftr-386	859	19	both	both	PRON
ftr-386	859	20	of	of	ADP
ftr-386	859	21	which	which	PRON
ftr-386	859	22	refer	refer	VERB
ftr-386	859	23	to	to	ADP
ftr-386	859	24	“	"	PUNCT
ftr-386	859	25	net	net	ADJ
ftr-386	859	26	income	income	NOUN
ftr-386	859	27	,	,	PUNCT
ftr-386	859	28	”	"	PUNCT
ftr-386	859	29	are	be	AUX
ftr-386	859	30	to	to	PART
ftr-386	859	31	be	be	AUX
ftr-386	859	32	construed	construe	VERB
ftr-386	859	33	in	in	ADP
ftr-386	859	34	a	a	DET
ftr-386	859	35	like	like	ADJ
ftr-386	859	36	manner	manner	NOUN
ftr-386	859	37	.	.	PUNCT
ftr-386	860	1	154	154	NUM
ftr-386	860	2	.	.	PUNCT
ftr-386	861	1	bowers	bower	NOUN
ftr-386	861	2	v.	v.	ADP
ftr-386	861	3	kerbaugh	kerbaugh	PROPN
ftr-386	861	4	-	-	PUNCT
ftr-386	861	5	empire	empire	PROPN
ftr-386	861	6	co.	co.	PROPN
ftr-386	861	7	,	,	PUNCT
ftr-386	861	8	271	271	NUM
ftr-386	861	9	u.s	u.s	PROPN
ftr-386	861	10	.	.	PROPN
ftr-386	861	11	170	170	NUM
ftr-386	861	12	,	,	PUNCT
ftr-386	861	13	177	177	NUM
ftr-386	861	14	(	(	PUNCT
ftr-386	861	15	1926	1926	NUM
ftr-386	861	16	)	)	PUNCT
ftr-386	861	17	.	.	PUNCT
ftr-386	862	1	which	which	PRON
ftr-386	862	2	stated	state	VERB
ftr-386	862	3	that	that	SCONJ
ftr-386	862	4	gains	gain	NOUN
ftr-386	862	5	were	be	AUX
ftr-386	862	6	to	to	PART
ftr-386	862	7	be	be	AUX
ftr-386	862	8	taken	take	VERB
ftr-386	862	9	into	into	ADP
ftr-386	862	10	account	account	NOUN
ftr-386	862	11	in	in	ADP
ftr-386	862	12	arriving	arrive	VERB
ftr-386	862	13	at	at	ADP
ftr-386	862	14	net	net	ADJ
ftr-386	862	15	(	(	PUNCT
ftr-386	862	16	not	not	PART
ftr-386	862	17	gross	gross	ADJ
ftr-386	862	18	)	)	PUNCT
ftr-386	862	19	income	income	NOUN
ftr-386	862	20	,	,	PUNCT
ftr-386	862	21	while	while	SCONJ
ftr-386	862	22	expressly	expressly	ADV
ftr-386	862	23	providing	provide	VERB
ftr-386	862	24	that	that	SCONJ
ftr-386	862	25	only	only	ADV
ftr-386	862	26	net	net	ADJ
ftr-386	862	27	income	income	NOUN
ftr-386	862	28	that	that	PRON
ftr-386	862	29	accrued	accrue	VERB
ftr-386	862	30	after	after	ADP
ftr-386	862	31	february	february	PROPN
ftr-386	862	32	28	28	NUM
ftr-386	862	33	,	,	PUNCT
ftr-386	862	34	1913	1913	NUM
ftr-386	862	35	,	,	PUNCT
ftr-386	862	36	was	be	AUX
ftr-386	862	37	to	to	PART
ftr-386	862	38	be	be	AUX
ftr-386	862	39	taxed	tax	VERB
ftr-386	862	40	.	.	PUNCT
ftr-386	863	1	in	in	ADP
ftr-386	863	2	lynch	lynch	PROPN
ftr-386	863	3	v.	v.	CCONJ
ftr-386	863	4	turrish	turrish	PROPN
ftr-386	863	5	,	,	PUNCT
ftr-386	863	6	the	the	DET
ftr-386	863	7	transaction147	transaction147	PROPN
ftr-386	863	8	148	148	NUM
ftr-386	863	9	was	be	AUX
ftr-386	863	10	a	a	DET
ftr-386	863	11	corporate	corporate	ADJ
ftr-386	863	12	liquidation	liquidation	NOUN
ftr-386	863	13	,	,	PUNCT
ftr-386	863	14	and	and	CCONJ
ftr-386	863	15	it	it	PRON
ftr-386	863	16	was	be	AUX
ftr-386	863	17	held	hold	VERB
ftr-386	863	18	that	that	SCONJ
ftr-386	863	19	none	none	NOUN
ftr-386	863	20	of	of	ADP
ftr-386	863	21	the	the	DET
ftr-386	863	22	gain	gain	NOUN
ftr-386	863	23	accrued	accrue	VERB
ftr-386	863	24	after	after	ADP
ftr-386	863	25	that	that	DET
ftr-386	863	26	date	date	NOUN
ftr-386	863	27	,	,	PUNCT
ftr-386	863	28	the	the	DET
ftr-386	863	29	liquidation	liquidation	NOUN
ftr-386	863	30	proceeds	proceed	VERB
ftr-386	863	31	being	be	AUX
ftr-386	863	32	less	less	ADJ
ftr-386	863	33	than	than	ADP
ftr-386	863	34	the	the	DET
ftr-386	863	35	then	then	ADJ
ftr-386	863	36	value	value	NOUN
ftr-386	863	37	of	of	ADP
ftr-386	863	38	the	the	DET
ftr-386	863	39	stock.149	stock.149	NOUN
ftr-386	863	40	but	but	CCONJ
ftr-386	863	41	in	in	ADP
ftr-386	863	42	lynch	lynch	PROPN
ftr-386	864	1	v.	v.	CCONJ
ftr-386	864	2	hornby	hornby	PROPN
ftr-386	865	1	the	the	DET
ftr-386	865	2	court	court	NOUN
ftr-386	865	3	held	hold	VERB
ftr-386	865	4	that	that	SCONJ
ftr-386	865	5	(	(	PUNCT
ftr-386	865	6	1	1	X
ftr-386	865	7	)	)	PUNCT
ftr-386	865	8	dividends	dividend	NOUN
ftr-386	865	9	paid	pay	VERB
ftr-386	865	10	after	after	ADP
ftr-386	865	11	the150	the150	ADP
ftr-386	865	12	effective	effective	ADJ
ftr-386	865	13	date	date	NOUN
ftr-386	865	14	of	of	ADP
ftr-386	865	15	the	the	DET
ftr-386	865	16	1913	1913	NUM
ftr-386	865	17	act	act	NOUN
ftr-386	865	18	out	out	ADP
ftr-386	865	19	of	of	ADP
ftr-386	865	20	profits	profit	NOUN
ftr-386	865	21	accumulated	accumulate	VERB
ftr-386	865	22	before	before	ADP
ftr-386	865	23	such	such	ADJ
ftr-386	865	24	date	date	NOUN
ftr-386	865	25	were	be	AUX
ftr-386	865	26	intended	intend	VERB
ftr-386	865	27	to	to	PART
ftr-386	865	28	be	be	AUX
ftr-386	865	29	taxed	tax	VERB
ftr-386	865	30	,	,	PUNCT
ftr-386	865	31	and	and	CCONJ
ftr-386	865	32	(	(	PUNCT
ftr-386	865	33	2	2	X
ftr-386	865	34	)	)	PUNCT
ftr-386	865	35	congress	congress	NOUN
ftr-386	865	36	was	be	AUX
ftr-386	865	37	not	not	PART
ftr-386	865	38	prohibited	prohibit	VERB
ftr-386	865	39	by	by	ADP
ftr-386	865	40	the	the	DET
ftr-386	865	41	constitution151	constitution151	PROPN
ftr-386	865	42	from	from	ADP
ftr-386	865	43	doing	do	VERB
ftr-386	865	44	so	so	ADV
ftr-386	865	45	.	.	PUNCT
ftr-386	866	1	the	the	DET
ftr-386	866	2	third	third	ADJ
ftr-386	866	3	case	case	NOUN
ftr-386	866	4	,	,	PUNCT
ftr-386	866	5	southern	southern	PROPN
ftr-386	866	6	pacific	pacific	PROPN
ftr-386	866	7	co.	co.	PROPN
ftr-386	866	8	v.	v.	ADP
ftr-386	866	9	lowe	lowe	PROPN
ftr-386	866	10	,	,	PUNCT
ftr-386	866	11	was	be	AUX
ftr-386	866	12	held	hold	VERB
ftr-386	866	13	to	to	ADP
ftr-386	866	14	be152	be152	PROPN
ftr-386	866	15	distinguishable	distinguishable	ADJ
ftr-386	866	16	:	:	PUNCT
ftr-386	866	17	since	since	SCONJ
ftr-386	866	18	the	the	DET
ftr-386	866	19	dividend	dividend	NOUN
ftr-386	866	20	there	there	PRON
ftr-386	866	21	was	be	AUX
ftr-386	866	22	paid	pay	VERB
ftr-386	866	23	by	by	ADP
ftr-386	866	24	a	a	DET
ftr-386	866	25	controlled	control	VERB
ftr-386	866	26	corporation	corporation	NOUN
ftr-386	866	27	(	(	PUNCT
ftr-386	866	28	out	out	ADP
ftr-386	866	29	of	of	ADP
ftr-386	866	30	earnings	earning	NOUN
ftr-386	866	31	accumulated	accumulate	VERB
ftr-386	866	32	before	before	ADP
ftr-386	866	33	march	march	PROPN
ftr-386	866	34	1	1	NUM
ftr-386	866	35	,	,	PUNCT
ftr-386	866	36	1913	1913	NUM
ftr-386	866	37	)	)	PUNCT
ftr-386	866	38	,	,	PUNCT
ftr-386	866	39	such	such	ADJ
ftr-386	866	40	earnings	earning	NOUN
ftr-386	866	41	were	be	AUX
ftr-386	866	42	viewed	view	VERB
ftr-386	866	43	as	as	ADP
ftr-386	866	44	having	having	AUX
ftr-386	866	45	accrued	accrue	VERB
ftr-386	866	46	to	to	ADP
ftr-386	866	47	the	the	DET
ftr-386	866	48	controlling	control	VERB
ftr-386	866	49	corporation	corporation	NOUN
ftr-386	866	50	itself	itself	PRON
ftr-386	866	51	before	before	ADP
ftr-386	866	52	that	that	DET
ftr-386	866	53	date	date	NOUN
ftr-386	866	54	,	,	PUNCT
ftr-386	866	55	resulting	result	VERB
ftr-386	866	56	in	in	ADP
ftr-386	866	57	non	non	ADJ
ftr-386	866	58	-	-	NOUN
ftr-386	866	59	taxation	taxation	NOUN
ftr-386	866	60	thereof	thereof	ADV
ftr-386	866	61	.	.	PUNCT
ftr-386	867	1	these	these	DET
ftr-386	867	2	cases	case	NOUN
ftr-386	867	3	all	all	PRON
ftr-386	867	4	involve	involve	VERB
ftr-386	867	5	application	application	NOUN
ftr-386	867	6	of	of	ADP
ftr-386	867	7	a	a	DET
ftr-386	867	8	clear	clear	ADJ
ftr-386	867	9	statutory	statutory	ADJ
ftr-386	867	10	provision	provision	NOUN
ftr-386	867	11	relating	relate	VERB
ftr-386	867	12	to	to	ADP
ftr-386	867	13	the	the	DET
ftr-386	867	14	effective	effective	ADJ
ftr-386	867	15	date	date	NOUN
ftr-386	867	16	of	of	ADP
ftr-386	867	17	the	the	DET
ftr-386	867	18	tax	tax	NOUN
ftr-386	867	19	,	,	PUNCT
ftr-386	867	20	none	none	NOUN
ftr-386	867	21	of	of	ADP
ftr-386	867	22	them	they	PRON
ftr-386	867	23	really	really	ADV
ftr-386	867	24	involve	involve	VERB
ftr-386	867	25	“	"	PUNCT
ftr-386	867	26	return	return	NOUN
ftr-386	867	27	of	of	ADP
ftr-386	867	28	capital	capital	NOUN
ftr-386	867	29	,	,	PUNCT
ftr-386	867	30	”	"	PUNCT
ftr-386	867	31	and	and	CCONJ
ftr-386	867	32	none	none	NOUN
ftr-386	867	33	involve	involve	VERB
ftr-386	867	34	a	a	DET
ftr-386	867	35	construction	construction	NOUN
ftr-386	867	36	of	of	ADP
ftr-386	867	37	the	the	DET
ftr-386	867	38	16th	16th	ADJ
ftr-386	867	39	amendment.153	amendment.153	PROPN
ftr-386	867	40	mitchell	mitchell	PROPN
ftr-386	867	41	bros	bros	PROPN
ftr-386	867	42	.	.	PROPN
ftr-386	867	43	has	have	AUX
ftr-386	867	44	been	be	AUX
ftr-386	867	45	often	often	ADV
ftr-386	867	46	cited	cite	VERB
ftr-386	867	47	by	by	ADP
ftr-386	867	48	the	the	DET
ftr-386	867	49	supreme	supreme	PROPN
ftr-386	867	50	court	court	PROPN
ftr-386	867	51	for	for	ADP
ftr-386	867	52	the	the	DET
ftr-386	867	53	proposition	proposition	NOUN
ftr-386	867	54	that	that	PRON
ftr-386	867	55	income	income	NOUN
ftr-386	867	56	includes	include	VERB
ftr-386	867	57	gain	gain	NOUN
ftr-386	867	58	,	,	PUNCT
ftr-386	867	59	and	and	CCONJ
ftr-386	867	60	there	there	PRON
ftr-386	867	61	is	be	VERB
ftr-386	867	62	one	one	NUM
ftr-386	867	63	ipse	ipse	NOUN
ftr-386	867	64	dixit	dixit	PROPN
ftr-386	867	65	to	to	ADP
ftr-386	867	66	the	the	DET
ftr-386	867	67	effect	effect	NOUN
ftr-386	867	68	that	that	SCONJ
ftr-386	867	69	“	"	PUNCT
ftr-386	867	70	income	income	NOUN
ftr-386	867	71	”	"	PUNCT
ftr-386	867	72	under	under	ADP
ftr-386	867	73	the	the	DET
ftr-386	867	74	16th	16th	ADJ
ftr-386	867	75	amendment	amendment	NOUN
ftr-386	867	76	is	be	AUX
ftr-386	867	77	the	the	DET
ftr-386	867	78	same	same	ADJ
ftr-386	867	79	as	as	ADP
ftr-386	867	80	income	income	NOUN
ftr-386	867	81	under	under	ADP
ftr-386	867	82	the	the	DET
ftr-386	867	83	corporation	corporation	NOUN
ftr-386	867	84	tax	tax	PROPN
ftr-386	867	85	act	act	NOUN
ftr-386	867	86	of	of	ADP
ftr-386	867	87	1909	1909	NUM
ftr-386	867	88	(	(	PUNCT
ftr-386	867	89	as	as	ADP
ftr-386	867	90	re	re	VERB
ftr-386	867	91	-	-	VERB
ftr-386	867	92	written	write	VERB
ftr-386	867	93	by	by	ADP
ftr-386	867	94	mitchell	mitchell	PROPN
ftr-386	867	95	bros	bros	PROPN
ftr-386	867	96	.	.	PROPN
ftr-386	867	97	)	)	PUNCT
ftr-386	867	98	.	.	PUNCT
ftr-386	868	1	perhaps	perhaps	ADV
ftr-386	868	2	this154	this154	X
ftr-386	868	3	confusion	confusion	NOUN
ftr-386	868	4	derived	derive	VERB
ftr-386	868	5	from	from	ADP
ftr-386	868	6	the	the	DET
ftr-386	868	7	fact	fact	NOUN
ftr-386	868	8	that	that	SCONJ
ftr-386	868	9	the	the	DET
ftr-386	868	10	1909	1909	NUM
ftr-386	868	11	corporation	corporation	NOUN
ftr-386	868	12	tax	tax	NOUN
ftr-386	868	13	act	act	NOUN
ftr-386	868	14	appeared	appear	VERB
ftr-386	868	15	in	in	ADP
ftr-386	868	16	the	the	DET
ftr-386	868	17	same	same	ADJ
ftr-386	868	18	year	year	NOUN
ftr-386	868	19	as	as	ADP
ftr-386	868	20	the	the	DET
ftr-386	868	21	proposal	proposal	NOUN
ftr-386	868	22	by	by	ADP
ftr-386	868	23	congress	congress	PROPN
ftr-386	868	24	of	of	ADP
ftr-386	868	25	the	the	DET
ftr-386	868	26	16th	16th	ADJ
ftr-386	868	27	amendment	amendment	NOUN
ftr-386	868	28	.	.	PUNCT
ftr-386	869	1	however	however	ADV
ftr-386	869	2	,	,	PUNCT
ftr-386	869	3	the	the	DET
ftr-386	869	4	act	act	NOUN
ftr-386	869	5	used	use	VERB
ftr-386	869	6	the	the	DET
ftr-386	869	7	term	term	NOUN
ftr-386	869	8	“	"	PUNCT
ftr-386	869	9	net	net	ADJ
ftr-386	869	10	income	income	NOUN
ftr-386	869	11	”	"	PUNCT
ftr-386	869	12	and	and	CCONJ
ftr-386	869	13	the	the	DET
ftr-386	869	14	proposed	propose	VERB
ftr-386	869	15	amendment	amendment	NOUN
ftr-386	869	16	used	use	VERB
ftr-386	869	17	“	"	PUNCT
ftr-386	869	18	incomes	income	NOUN
ftr-386	869	19	”	"	PUNCT
ftr-386	869	20	without	without	ADP
ftr-386	869	21	any	any	DET
ftr-386	869	22	modifier	modifier	NOUN
ftr-386	869	23	.	.	PUNCT
ftr-386	870	1	in	in	ADP
ftr-386	870	2	any	any	DET
ftr-386	870	3	event	event	NOUN
ftr-386	870	4	,	,	PUNCT
ftr-386	870	5	none	none	NOUN
ftr-386	870	6	of	of	ADP
ftr-386	870	7	the	the	DET
ftr-386	870	8	supreme	supreme	PROPN
ftr-386	870	9	court	court	PROPN
ftr-386	870	10	cases	case	NOUN
ftr-386	870	11	citing	cite	VERB
ftr-386	870	12	mitchell	mitchell	PROPN
ftr-386	870	13	bros	bros	PROPN
ftr-386	870	14	.	.	PROPN
ftr-386	870	15	actually	actually	ADV
ftr-386	870	16	held	hold	VERB
ftr-386	870	17	that	that	SCONJ
ftr-386	870	18	the	the	DET
ftr-386	870	19	16th	16th	ADJ
ftr-386	870	20	amendment	amendment	NOUN
ftr-386	870	21	requires	require	VERB
ftr-386	870	22	capital	capital	NOUN
ftr-386	870	23	2007	2007	NUM
ftr-386	870	24	murphy	murphy	PROPN
ftr-386	870	25	and	and	CCONJ
ftr-386	870	26	the	the	DET
ftr-386	870	27	sixteenth	sixteenth	ADJ
ftr-386	870	28	amendment	amendment	NOUN
ftr-386	870	29	407	407	NUM
ftr-386	870	30	155	155	NUM
ftr-386	870	31	.	.	PUNCT
ftr-386	871	1	apart	apart	ADV
ftr-386	871	2	from	from	ADP
ftr-386	871	3	companion	companion	NOUN
ftr-386	871	4	cases	case	NOUN
ftr-386	871	5	to	to	ADP
ftr-386	871	6	mitchell	mitchell	PROPN
ftr-386	871	7	bros	bros	PROPN
ftr-386	871	8	.	.	PROPN
ftr-386	871	9	co.	co.	PROPN
ftr-386	871	10	and	and	CCONJ
ftr-386	871	11	cases	case	NOUN
ftr-386	871	12	already	already	ADV
ftr-386	871	13	discussed	discuss	VERB
ftr-386	871	14	(	(	PUNCT
ftr-386	871	15	macomber	macomber	PROPN
ftr-386	871	16	,	,	PUNCT
ftr-386	871	17	note	note	VERB
ftr-386	871	18	41	41	NUM
ftr-386	871	19	;	;	PUNCT
ftr-386	871	20	merchants	merchant	NOUN
ftr-386	871	21	’	'	PUNCT
ftr-386	871	22	loan	loan	NOUN
ftr-386	871	23	&	&	CCONJ
ftr-386	871	24	trust	trust	PROPN
ftr-386	871	25	,	,	PUNCT
ftr-386	871	26	note	note	VERB
ftr-386	871	27	45	45	NUM
ftr-386	871	28	;	;	PUNCT
ftr-386	871	29	bowers	bower	NOUN
ftr-386	871	30	v.	v.	ADP
ftr-386	871	31	kerbaugh	kerbaugh	PROPN
ftr-386	871	32	-	-	PUNCT
ftr-386	871	33	empire	empire	PROPN
ftr-386	871	34	co.	co.	PROPN
ftr-386	871	35	,	,	PUNCT
ftr-386	871	36	note	note	VERB
ftr-386	871	37	122	122	NUM
ftr-386	871	38	;	;	PUNCT
ftr-386	871	39	luckhard	luckhard	PROPN
ftr-386	871	40	v.	v.	ADP
ftr-386	871	41	reed	reed	PROPN
ftr-386	871	42	,	,	PUNCT
ftr-386	871	43	note	note	VERB
ftr-386	871	44	127	127	NUM
ftr-386	871	45	;	;	PUNCT
ftr-386	871	46	burnet	burnet	PROPN
ftr-386	871	47	v.	v.	PROPN
ftr-386	871	48	sanford	sanford	PROPN
ftr-386	871	49	&	&	CCONJ
ftr-386	871	50	brooks	brooks	PROPN
ftr-386	871	51	co.	co.	PROPN
ftr-386	871	52	,	,	PUNCT
ftr-386	871	53	note	note	VERB
ftr-386	871	54	130	130	NUM
ftr-386	871	55	)	)	PUNCT
ftr-386	871	56	,	,	PUNCT
ftr-386	871	57	the	the	DET
ftr-386	871	58	supreme	supreme	PROPN
ftr-386	871	59	court	court	PROPN
ftr-386	871	60	has	have	AUX
ftr-386	871	61	cited	cite	VERB
ftr-386	871	62	mitchell	mitchell	PROPN
ftr-386	871	63	bros	bros	PROPN
ftr-386	871	64	.	.	PROPN
ftr-386	871	65	co.	co.	PROPN
ftr-386	871	66	in	in	ADP
ftr-386	871	67	the	the	DET
ftr-386	871	68	following	following	ADJ
ftr-386	871	69	cases	case	NOUN
ftr-386	871	70	:	:	PUNCT
ftr-386	871	71	la	la	X
ftr-386	871	72	belle	belle	PROPN
ftr-386	871	73	iron	iron	NOUN
ftr-386	871	74	works	work	NOUN
ftr-386	871	75	v.	v.	ADP
ftr-386	871	76	united	united	PROPN
ftr-386	871	77	states	states	PROPN
ftr-386	871	78	,	,	PUNCT
ftr-386	871	79	256	256	NUM
ftr-386	871	80	u.s	u.s	PROPN
ftr-386	871	81	.	.	PROPN
ftr-386	871	82	377	377	NUM
ftr-386	871	83	,	,	PUNCT
ftr-386	871	84	390	390	NUM
ftr-386	871	85	(	(	PUNCT
ftr-386	871	86	1921)(appreciation	1921)(appreciation	NUM
ftr-386	871	87	is	be	AUX
ftr-386	871	88	not	not	PART
ftr-386	871	89	recoverable	recoverable	ADJ
ftr-386	871	90	“	"	PUNCT
ftr-386	871	91	invested	invest	VERB
ftr-386	871	92	capital	capital	NOUN
ftr-386	871	93	”	"	PUNCT
ftr-386	871	94	)	)	PUNCT
ftr-386	871	95	;	;	PUNCT
ftr-386	871	96	lucas	lucas	PROPN
ftr-386	871	97	v.	v.	PROPN
ftr-386	871	98	alexander	alexander	PROPN
ftr-386	871	99	,	,	PUNCT
ftr-386	871	100	279	279	NUM
ftr-386	871	101	u.s	u.s	PROPN
ftr-386	871	102	.	.	PROPN
ftr-386	871	103	573	573	NUM
ftr-386	871	104	,	,	PUNCT
ftr-386	871	105	577	577	NUM
ftr-386	871	106	(	(	PUNCT
ftr-386	871	107	1929	1929	NUM
ftr-386	871	108	)	)	PUNCT
ftr-386	871	109	(	(	PUNCT
ftr-386	871	110	computation	computation	NOUN
ftr-386	871	111	of	of	ADP
ftr-386	871	112	feb	feb	PROPN
ftr-386	871	113	.	.	PROPN
ftr-386	871	114	28	28	NUM
ftr-386	871	115	,	,	PUNCT
ftr-386	871	116	1913	1913	NUM
ftr-386	871	117	value	value	NOUN
ftr-386	871	118	of	of	ADP
ftr-386	871	119	life	life	NOUN
ftr-386	871	120	insurance	insurance	NOUN
ftr-386	871	121	policy	policy	NOUN
ftr-386	871	122	)	)	PUNCT
ftr-386	871	123	;	;	PUNCT
ftr-386	871	124	bromley	bromley	NOUN
ftr-386	871	125	v.	v.	PROPN
ftr-386	871	126	mccaughn	mccaughn	PROPN
ftr-386	871	127	,	,	PUNCT
ftr-386	871	128	280	280	NUM
ftr-386	871	129	u.s	u.s	PROPN
ftr-386	871	130	.	.	PROPN
ftr-386	871	131	124	124	NUM
ftr-386	871	132	,	,	PUNCT
ftr-386	871	133	130	130	NUM
ftr-386	871	134	(	(	PUNCT
ftr-386	871	135	1929	1929	NUM
ftr-386	871	136	)	)	PUNCT
ftr-386	871	137	(	(	PUNCT
ftr-386	871	138	upholding	uphold	VERB
ftr-386	871	139	gift	gift	NOUN
ftr-386	871	140	tax	tax	NOUN
ftr-386	871	141	as	as	ADP
ftr-386	871	142	an	an	DET
ftr-386	871	143	excise	excise	NOUN
ftr-386	871	144	)	)	PUNCT
ftr-386	871	145	;	;	PUNCT
ftr-386	871	146	burnet	burnet	PROPN
ftr-386	871	147	v.	v.	PROPN
ftr-386	871	148	thompson	thompson	PROPN
ftr-386	871	149	oil	oil	PROPN
ftr-386	871	150	&	&	CCONJ
ftr-386	871	151	gas	gas	PROPN
ftr-386	871	152	co.	co.	PROPN
ftr-386	871	153	,	,	PUNCT
ftr-386	871	154	283	283	NUM
ftr-386	871	155	u.s	u.s	PROPN
ftr-386	871	156	.	.	PROPN
ftr-386	871	157	301	301	NUM
ftr-386	871	158	,	,	PUNCT
ftr-386	871	159	307	307	NUM
ftr-386	871	160	n.	n.	NOUN
ftr-386	871	161	9	9	NUM
ftr-386	871	162	(	(	PUNCT
ftr-386	871	163	1931	1931	NUM
ftr-386	871	164	)	)	PUNCT
ftr-386	871	165	(	(	PUNCT
ftr-386	871	166	disallowed	disallow	VERB
ftr-386	871	167	depletion	depletion	NOUN
ftr-386	871	168	of	of	ADP
ftr-386	871	169	earlier	early	ADJ
ftr-386	871	170	years	year	NOUN
ftr-386	871	171	could	could	AUX
ftr-386	871	172	not	not	PART
ftr-386	871	173	be	be	AUX
ftr-386	871	174	taken	take	VERB
ftr-386	871	175	as	as	ADP
ftr-386	871	176	depletion	depletion	NOUN
ftr-386	871	177	in	in	ADP
ftr-386	871	178	later	later	ADJ
ftr-386	871	179	years	year	NOUN
ftr-386	871	180	)	)	PUNCT
ftr-386	871	181	;	;	PUNCT
ftr-386	871	182	burnet	burnet	PROPN
ftr-386	871	183	v.	v.	PROPN
ftr-386	871	184	logan	logan	PROPN
ftr-386	871	185	,	,	PUNCT
ftr-386	871	186	283	283	NUM
ftr-386	871	187	u.s	u.s	PROPN
ftr-386	871	188	.	.	PROPN
ftr-386	871	189	404	404	NUM
ftr-386	871	190	,	,	PUNCT
ftr-386	871	191	413	413	NUM
ftr-386	871	192	(	(	PUNCT
ftr-386	871	193	basis	basis	NOUN
ftr-386	871	194	in	in	ADP
ftr-386	871	195	contingent	contingent	ADJ
ftr-386	871	196	-	-	PUNCT
ftr-386	871	197	payment	payment	NOUN
ftr-386	871	198	sale	sale	NOUN
ftr-386	871	199	to	to	PART
ftr-386	871	200	be	be	AUX
ftr-386	871	201	recovered	recover	VERB
ftr-386	871	202	according	accord	VERB
ftr-386	871	203	to	to	ADP
ftr-386	871	204	the	the	DET
ftr-386	871	205	then	then	ADV
ftr-386	871	206	-	-	PUNCT
ftr-386	871	207	current	current	ADJ
ftr-386	871	208	method	method	NOUN
ftr-386	871	209	of	of	ADP
ftr-386	871	210	taxing	tax	VERB
ftr-386	871	211	annuities	annuity	NOUN
ftr-386	871	212	)	)	PUNCT
ftr-386	871	213	;	;	PUNCT
ftr-386	871	214	old	old	ADJ
ftr-386	871	215	colony	colony	PROPN
ftr-386	871	216	r.	r.	PROPN
ftr-386	871	217	co.	co.	PROPN
ftr-386	872	1	v.	v.	ADP
ftr-386	872	2	comm’r	comm’r	PROPN
ftr-386	872	3	,	,	PUNCT
ftr-386	872	4	284	284	NUM
ftr-386	872	5	u.s	u.s	PROPN
ftr-386	872	6	.	.	PROPN
ftr-386	872	7	552	552	NUM
ftr-386	872	8	,	,	PUNCT
ftr-386	872	9	556	556	NUM
ftr-386	872	10	(	(	PUNCT
ftr-386	872	11	1932	1932	NUM
ftr-386	872	12	)	)	PUNCT
ftr-386	872	13	(	(	PUNCT
ftr-386	872	14	“	"	PUNCT
ftr-386	872	15	interest	interest	NOUN
ftr-386	872	16	”	"	PUNCT
ftr-386	872	17	construed	construe	VERB
ftr-386	872	18	to	to	PART
ftr-386	872	19	mean	mean	VERB
ftr-386	872	20	stated	state	VERB
ftr-386	872	21	interest	interest	NOUN
ftr-386	872	22	and	and	CCONJ
ftr-386	872	23	not	not	PART
ftr-386	872	24	stated	state	VERB
ftr-386	872	25	interest	interest	NOUN
ftr-386	872	26	net	net	NOUN
ftr-386	872	27	of	of	ADP
ftr-386	872	28	amortized	amortize	VERB
ftr-386	872	29	bond	bond	NOUN
ftr-386	872	30	premium	premium	NOUN
ftr-386	872	31	)	)	PUNCT
ftr-386	872	32	;	;	PUNCT
ftr-386	872	33	maclaughlin	maclaughlin	PROPN
ftr-386	872	34	v.	v.	PROPN
ftr-386	872	35	alliance	alliance	PROPN
ftr-386	872	36	ins	ins	PROPN
ftr-386	872	37	.	.	PUNCT
ftr-386	872	38	co.	co.	PROPN
ftr-386	872	39	,	,	PUNCT
ftr-386	872	40	286	286	NUM
ftr-386	872	41	u.s	u.s	PROPN
ftr-386	872	42	.	.	PROPN
ftr-386	872	43	244	244	NUM
ftr-386	872	44	,	,	PUNCT
ftr-386	872	45	252	252	NUM
ftr-386	872	46	(	(	PUNCT
ftr-386	872	47	1932	1932	NUM
ftr-386	872	48	)	)	PUNCT
ftr-386	872	49	(	(	PUNCT
ftr-386	872	50	congress	congress	PROPN
ftr-386	872	51	intended	intend	VERB
ftr-386	872	52	,	,	PUNCT
ftr-386	872	53	and	and	CCONJ
ftr-386	872	54	had	have	VERB
ftr-386	872	55	power	power	NOUN
ftr-386	872	56	,	,	PUNCT
ftr-386	872	57	to	to	PART
ftr-386	872	58	tax	tax	NOUN
ftr-386	872	59	insurance	insurance	NOUN
ftr-386	872	60	company	company	NOUN
ftr-386	872	61	gains	gain	NOUN
ftr-386	872	62	accruing	accrue	VERB
ftr-386	872	63	after	after	ADP
ftr-386	872	64	1913	1913	NUM
ftr-386	872	65	but	but	CCONJ
ftr-386	872	66	prior	prior	ADV
ftr-386	872	67	to	to	ADP
ftr-386	872	68	a	a	DET
ftr-386	872	69	1928	1928	NUM
ftr-386	872	70	amendment	amendment	NOUN
ftr-386	872	71	removing	remove	VERB
ftr-386	872	72	the	the	DET
ftr-386	872	73	exemption	exemption	NOUN
ftr-386	872	74	for	for	ADP
ftr-386	872	75	life	life	NOUN
ftr-386	872	76	insurance	insurance	NOUN
ftr-386	872	77	company	company	NOUN
ftr-386	872	78	capital	capital	NOUN
ftr-386	872	79	gains	gain	NOUN
ftr-386	872	80	)	)	PUNCT
ftr-386	872	81	;	;	PUNCT
ftr-386	872	82	helvering	helvere	VERB
ftr-386	872	83	v.	v.	ADP
ftr-386	872	84	independent	independent	ADJ
ftr-386	872	85	life	life	NOUN
ftr-386	872	86	ins	ins	PROPN
ftr-386	872	87	.	.	PUNCT
ftr-386	872	88	co.	co.	PROPN
ftr-386	872	89	,	,	PUNCT
ftr-386	873	1	392	392	NUM
ftr-386	873	2	u.s	u.s	PROPN
ftr-386	873	3	.	.	PROPN
ftr-386	873	4	371	371	NUM
ftr-386	873	5	,	,	PUNCT
ftr-386	873	6	379	379	NUM
ftr-386	873	7	(	(	PUNCT
ftr-386	873	8	1934	1934	NUM
ftr-386	873	9	)	)	PUNCT
ftr-386	873	10	(	(	PUNCT
ftr-386	873	11	upholding	uphold	VERB
ftr-386	873	12	disallowance	disallowance	NOUN
ftr-386	873	13	of	of	ADP
ftr-386	873	14	deductions	deduction	NOUN
ftr-386	873	15	relating	relate	VERB
ftr-386	873	16	to	to	ADP
ftr-386	873	17	company	company	NOUN
ftr-386	873	18	owned	own	VERB
ftr-386	873	19	-	-	PUNCT
ftr-386	873	20	and	and	CCONJ
ftr-386	873	21	-	-	PUNCT
ftr-386	873	22	used	use	VERB
ftr-386	873	23	building	building	NOUN
ftr-386	873	24	unless	unless	SCONJ
ftr-386	873	25	rental	rental	ADJ
ftr-386	873	26	value	value	NOUN
ftr-386	873	27	was	be	AUX
ftr-386	873	28	included	include	VERB
ftr-386	873	29	in	in	ADP
ftr-386	873	30	gross	gross	ADJ
ftr-386	873	31	income	income	NOUN
ftr-386	873	32	)	)	PUNCT
ftr-386	873	33	;	;	PUNCT
ftr-386	873	34	snyder	snyder	PROPN
ftr-386	873	35	v.	v.	ADP
ftr-386	873	36	comm’r	comm’r	PROPN
ftr-386	873	37	,	,	PUNCT
ftr-386	873	38	295	295	NUM
ftr-386	873	39	u.s	u.s	PROPN
ftr-386	873	40	.	.	PROPN
ftr-386	873	41	134	134	NUM
ftr-386	873	42	,	,	PUNCT
ftr-386	873	43	140	140	NUM
ftr-386	873	44	(	(	PUNCT
ftr-386	873	45	1935	1935	NUM
ftr-386	873	46	)	)	PUNCT
ftr-386	873	47	(	(	PUNCT
ftr-386	873	48	stock	stock	NOUN
ftr-386	873	49	trader	trader	NOUN
ftr-386	873	50	could	could	AUX
ftr-386	873	51	use	use	VERB
ftr-386	873	52	inventory	inventory	NOUN
ftr-386	873	53	-	-	PUNCT
ftr-386	873	54	like	like	ADJ
ftr-386	873	55	accounting	accounting	NOUN
ftr-386	873	56	approach	approach	NOUN
ftr-386	873	57	)	)	PUNCT
ftr-386	873	58	;	;	PUNCT
ftr-386	873	59	united	united	PROPN
ftr-386	873	60	states	states	PROPN
ftr-386	873	61	v.	v.	ADP
ftr-386	873	62	safety	safety	NOUN
ftr-386	873	63	car	car	NOUN
ftr-386	873	64	heating	heating	NOUN
ftr-386	873	65	&	&	CCONJ
ftr-386	873	66	lighting	lighting	PROPN
ftr-386	873	67	co.	co.	PROPN
ftr-386	873	68	,	,	PUNCT
ftr-386	873	69	297	297	NUM
ftr-386	873	70	u.s	u.s	PROPN
ftr-386	873	71	.	.	PROPN
ftr-386	873	72	88	88	NUM
ftr-386	873	73	,	,	PUNCT
ftr-386	873	74	97	97	NUM
ftr-386	873	75	(	(	PUNCT
ftr-386	873	76	1936	1936	NUM
ftr-386	873	77	)	)	PUNCT
ftr-386	873	78	(	(	PUNCT
ftr-386	873	79	damages	damage	NOUN
ftr-386	873	80	from	from	ADP
ftr-386	873	81	patent	patent	NOUN
ftr-386	873	82	infringement	infringement	NOUN
ftr-386	873	83	claim	claim	NOUN
ftr-386	873	84	that	that	PRON
ftr-386	873	85	was	be	AUX
ftr-386	873	86	fixed	fix	VERB
ftr-386	873	87	after	after	ADP
ftr-386	873	88	1913	1913	NUM
ftr-386	873	89	was	be	AUX
ftr-386	873	90	entirely	entirely	ADV
ftr-386	873	91	taxable	taxable	ADJ
ftr-386	873	92	,	,	PUNCT
ftr-386	873	93	even	even	ADV
ftr-386	873	94	though	though	SCONJ
ftr-386	873	95	damages	damage	NOUN
ftr-386	873	96	related	relate	VERB
ftr-386	873	97	back	back	ADV
ftr-386	873	98	in	in	ADP
ftr-386	873	99	part	part	NOUN
ftr-386	873	100	to	to	ADP
ftr-386	873	101	before	before	ADP
ftr-386	873	102	1913	1913	NUM
ftr-386	873	103	)	)	PUNCT
ftr-386	873	104	;	;	PUNCT
ftr-386	873	105	helvering	helvere	VERB
ftr-386	873	106	v.	v.	ADP
ftr-386	873	107	midland	midland	PROPN
ftr-386	873	108	mutual	mutual	ADJ
ftr-386	873	109	life	life	NOUN
ftr-386	873	110	ins	ins	PROPN
ftr-386	873	111	.	.	PUNCT
ftr-386	873	112	co.	co.	PROPN
ftr-386	873	113	,	,	PUNCT
ftr-386	873	114	300	300	NUM
ftr-386	873	115	u.s	u.s	PROPN
ftr-386	873	116	.	.	PROPN
ftr-386	873	117	316	316	NUM
ftr-386	873	118	,	,	PUNCT
ftr-386	873	119	32223	32223	NUM
ftr-386	873	120	(	(	PUNCT
ftr-386	873	121	1937	1937	NUM
ftr-386	873	122	)	)	PUNCT
ftr-386	873	123	(	(	PUNCT
ftr-386	873	124	broadly	broadly	ADV
ftr-386	873	125	construing	construe	VERB
ftr-386	873	126	category	category	NOUN
ftr-386	873	127	of	of	ADP
ftr-386	873	128	“	"	PUNCT
ftr-386	873	129	interest	interest	NOUN
ftr-386	873	130	”	"	PUNCT
ftr-386	873	131	income	income	NOUN
ftr-386	873	132	in	in	ADP
ftr-386	873	133	opposition	opposition	NOUN
ftr-386	873	134	to	to	ADP
ftr-386	873	135	taxpayer	taxpayer	PROPN
ftr-386	873	136	’s	’s	PART
ftr-386	873	137	accounting	accounting	PROPN
ftr-386	873	138	treatment	treatment	NOUN
ftr-386	873	139	)	)	PUNCT
ftr-386	873	140	;	;	PUNCT
ftr-386	874	1	foster	foster	PROPN
ftr-386	874	2	v.	v.	PROPN
ftr-386	874	3	united	united	PROPN
ftr-386	874	4	states	states	PROPN
ftr-386	874	5	,	,	PUNCT
ftr-386	874	6	303	303	NUM
ftr-386	874	7	u.s	u.s	PROPN
ftr-386	874	8	.	.	PROPN
ftr-386	874	9	118	118	NUM
ftr-386	874	10	,	,	PUNCT
ftr-386	874	11	122	122	NUM
ftr-386	874	12	(	(	PUNCT
ftr-386	874	13	1938	1938	NUM
ftr-386	874	14	)	)	PUNCT
ftr-386	874	15	(	(	PUNCT
ftr-386	874	16	issue	issue	NOUN
ftr-386	874	17	was	be	AUX
ftr-386	874	18	whether	whether	SCONJ
ftr-386	874	19	dividends	dividend	NOUN
ftr-386	874	20	were	be	AUX
ftr-386	874	21	out	out	ADP
ftr-386	874	22	of	of	ADP
ftr-386	874	23	pre-1913	pre-1913	NOUN
ftr-386	874	24	earnings	earning	NOUN
ftr-386	874	25	and	and	CCONJ
ftr-386	874	26	profits	profit	NOUN
ftr-386	874	27	)	)	PUNCT
ftr-386	874	28	;	;	PUNCT
ftr-386	874	29	comm’r	comm’r	NOUN
ftr-386	874	30	v.	v.	ADP
ftr-386	874	31	glenshaw	glenshaw	ADJ
ftr-386	874	32	glass	glass	NOUN
ftr-386	874	33	,	,	PUNCT
ftr-386	874	34	348	348	NUM
ftr-386	874	35	u.s	u.s	PROPN
ftr-386	874	36	.	.	PROPN
ftr-386	874	37	426	426	NUM
ftr-386	874	38	,	,	PUNCT
ftr-386	874	39	430	430	NUM
ftr-386	874	40	(	(	PUNCT
ftr-386	874	41	1955	1955	NUM
ftr-386	874	42	)	)	PUNCT
ftr-386	874	43	(	(	PUNCT
ftr-386	874	44	mitchell	mitchell	PROPN
ftr-386	874	45	bros	bros	PROPN
ftr-386	874	46	.	.	PROPN
ftr-386	875	1	as	as	ADP
ftr-386	875	2	source	source	NOUN
ftr-386	875	3	of	of	ADP
ftr-386	875	4	macomber	macomber	PROPN
ftr-386	875	5	definition	definition	NOUN
ftr-386	875	6	of	of	ADP
ftr-386	875	7	income	income	NOUN
ftr-386	875	8	)	)	PUNCT
ftr-386	875	9	;	;	PUNCT
ftr-386	875	10	united	united	PROPN
ftr-386	875	11	states	states	PROPN
ftr-386	875	12	v.	v.	ADP
ftr-386	875	13	catto	catto	PROPN
ftr-386	875	14	,	,	PUNCT
ftr-386	875	15	384	384	NUM
ftr-386	875	16	u.s	u.s	PROPN
ftr-386	875	17	.	.	PROPN
ftr-386	875	18	102	102	NUM
ftr-386	875	19	,	,	PUNCT
ftr-386	875	20	109	109	NUM
ftr-386	875	21	(	(	PUNCT
ftr-386	875	22	1966	1966	NUM
ftr-386	875	23	)	)	PUNCT
ftr-386	875	24	(	(	PUNCT
ftr-386	875	25	upholding	uphold	VERB
ftr-386	875	26	regulation	regulation	NOUN
ftr-386	875	27	requiring	require	VERB
ftr-386	875	28	capitalization	capitalization	NOUN
ftr-386	875	29	of	of	ADP
ftr-386	875	30	costs	cost	NOUN
ftr-386	875	31	of	of	ADP
ftr-386	875	32	raising	raise	VERB
ftr-386	875	33	livestock	livestock	NOUN
ftr-386	875	34	)	)	PUNCT
ftr-386	875	35	;	;	PUNCT
ftr-386	875	36	o’gilvie	o’gilvie	PROPN
ftr-386	875	37	v.	v.	PROPN
ftr-386	875	38	united	united	PROPN
ftr-386	875	39	states	states	PROPN
ftr-386	875	40	,	,	PUNCT
ftr-386	875	41	519	519	NUM
ftr-386	875	42	u.s	u.s	PROPN
ftr-386	875	43	.	.	PROPN
ftr-386	875	44	79	79	NUM
ftr-386	875	45	,	,	PUNCT
ftr-386	875	46	84	84	NUM
ftr-386	875	47	(	(	PUNCT
ftr-386	875	48	1996	1996	NUM
ftr-386	875	49	)	)	PUNCT
ftr-386	875	50	(	(	PUNCT
ftr-386	875	51	narrating	narrate	VERB
ftr-386	875	52	history	history	NOUN
ftr-386	875	53	of	of	ADP
ftr-386	875	54	exclusion	exclusion	NOUN
ftr-386	875	55	for	for	ADP
ftr-386	875	56	personal	personal	ADJ
ftr-386	875	57	injuries	injury	NOUN
ftr-386	875	58	)	)	PUNCT
ftr-386	875	59	.	.	PUNCT
ftr-386	876	1	156	156	NUM
ftr-386	876	2	.	.	PUNCT
ftr-386	877	1	see	see	VERB
ftr-386	877	2	note	note	NOUN
ftr-386	877	3	123	123	NUM
ftr-386	877	4	(	(	PUNCT
ftr-386	877	5	discussing	discuss	VERB
ftr-386	877	6	discreditation	discreditation	NOUN
ftr-386	877	7	of	of	ADP
ftr-386	877	8	the	the	DET
ftr-386	877	9	kerbaugh	kerbaugh	NOUN
ftr-386	877	10	-	-	PUNCT
ftr-386	877	11	empire	empire	NOUN
ftr-386	877	12	case	case	NOUN
ftr-386	877	13	,	,	PUNCT
ftr-386	877	14	note	note	VERB
ftr-386	877	15	122	122	NUM
ftr-386	877	16	)	)	PUNCT
ftr-386	877	17	.	.	PUNCT
ftr-386	878	1	157	157	NUM
ftr-386	878	2	.	.	PUNCT
ftr-386	878	3	see	see	VERB
ftr-386	878	4	luckhard	luckhard	PROPN
ftr-386	878	5	v.	v.	ADP
ftr-386	878	6	reed	reed	PROPN
ftr-386	878	7	,	,	PUNCT
ftr-386	878	8	note	note	VERB
ftr-386	878	9	127	127	NUM
ftr-386	878	10	;	;	PUNCT
ftr-386	878	11	sanford	sanford	PROPN
ftr-386	878	12	&	&	CCONJ
ftr-386	878	13	brooks	brooks	PROPN
ftr-386	878	14	co.	co.	PROPN
ftr-386	878	15	,	,	PUNCT
ftr-386	878	16	note	note	VERB
ftr-386	878	17	130	130	NUM
ftr-386	878	18	;	;	PUNCT
ftr-386	878	19	thompson	thompson	PROPN
ftr-386	878	20	oil	oil	NOUN
ftr-386	878	21	&	&	CCONJ
ftr-386	878	22	gas	gas	PROPN
ftr-386	878	23	co.	co.	PROPN
ftr-386	878	24	,	,	PUNCT
ftr-386	878	25	note	note	VERB
ftr-386	878	26	153	153	NUM
ftr-386	878	27	;	;	PUNCT
ftr-386	879	1	independent	independent	ADJ
ftr-386	879	2	life	life	NOUN
ftr-386	879	3	ins	ins	PROPN
ftr-386	879	4	.	.	PUNCT
ftr-386	879	5	co.	co.	PROPN
ftr-386	879	6	,	,	PUNCT
ftr-386	879	7	note	note	VERB
ftr-386	879	8	153	153	NUM
ftr-386	879	9	.	.	NOUN
ftr-386	879	10	158	158	NUM
ftr-386	879	11	.	.	PUNCT
ftr-386	880	1	see	see	VERB
ftr-386	880	2	sullenger	sullenger	PROPN
ftr-386	880	3	v.	v.	ADP
ftr-386	880	4	comm’r	comm’r	NOUN
ftr-386	880	5	,	,	PUNCT
ftr-386	880	6	11	11	NUM
ftr-386	880	7	t.c	t.c	PROPN
ftr-386	880	8	.	.	PROPN
ftr-386	880	9	1076	1076	NUM
ftr-386	880	10	(	(	PUNCT
ftr-386	880	11	1948	1948	NUM
ftr-386	880	12	)	)	PUNCT
ftr-386	880	13	(	(	PUNCT
ftr-386	880	14	reviewed	review	VERB
ftr-386	880	15	)	)	PUNCT
ftr-386	880	16	,	,	PUNCT
ftr-386	880	17	non	non	PROPN
ftr-386	880	18	-	-	ADJ
ftr-386	880	19	acq	acq	ADJ
ftr-386	880	20	.	.	PROPN
ftr-386	880	21	1949	1949	NUM
ftr-386	881	1	-	-	SYM
ftr-386	881	2	1	1	NUM
ftr-386	881	3	c.b	c.b	PROPN
ftr-386	881	4	.	.	PROPN
ftr-386	881	5	6	6	NUM
ftr-386	881	6	,	,	PUNCT
ftr-386	881	7	non	non	ADJ
ftr-386	881	8	-	-	ADJ
ftr-386	881	9	acq	acq	ADJ
ftr-386	881	10	.	.	PROPN
ftr-386	881	11	withdrawn	withdraw	VERB
ftr-386	881	12	1952	1952	NUM
ftr-386	881	13	-	-	SYM
ftr-386	881	14	2	2	NUM
ftr-386	881	15	c.b	c.b	PROPN
ftr-386	881	16	.	.	PROPN
ftr-386	881	17	3	3	NUM
ftr-386	881	18	,	,	PUNCT
ftr-386	881	19	nonacq	nonacq	PROPN
ftr-386	881	20	.	.	PUNCT
ftr-386	882	1	reinstated	reinstate	VERB
ftr-386	882	2	1976	1976	NUM
ftr-386	882	3	-	-	SYM
ftr-386	882	4	2	2	NUM
ftr-386	882	5	c.b	c.b	PROPN
ftr-386	882	6	.	.	PROPN
ftr-386	882	7	4	4	NUM
ftr-386	882	8	(	(	PUNCT
ftr-386	882	9	congress	congress	PROPN
ftr-386	882	10	barred	bar	VERB
ftr-386	882	11	by	by	ADP
ftr-386	882	12	16th	16th	ADJ
ftr-386	882	13	amendment	amendment	NOUN
ftr-386	882	14	from	from	ADP
ftr-386	882	15	disallowing	disallow	VERB
ftr-386	882	16	cost	cost	NOUN
ftr-386	882	17	of	of	ADP
ftr-386	882	18	goods	good	NOUN
ftr-386	882	19	sold	sell	VERB
ftr-386	882	20	)	)	PUNCT
ftr-386	882	21	;	;	PUNCT
ftr-386	882	22	hochman	hochman	NOUN
ftr-386	882	23	v.	v.	ADP
ftr-386	882	24	comm'r	comm'r	PROPN
ftr-386	882	25	,	,	PUNCT
ftr-386	882	26	t.c	t.c	PROPN
ftr-386	882	27	.	.	PROPN
ftr-386	882	28	memo	memo	NOUN
ftr-386	882	29	.	.	PUNCT
ftr-386	883	1	1986	1986	NUM
ftr-386	883	2	-	-	SYM
ftr-386	883	3	24	24	NUM
ftr-386	883	4	(	(	PUNCT
ftr-386	883	5	stating	state	VERB
ftr-386	883	6	in	in	ADP
ftr-386	883	7	dictum	dictum	NOUN
ftr-386	883	8	that	that	SCONJ
ftr-386	883	9	congress	congress	PROPN
ftr-386	883	10	can	can	AUX
ftr-386	883	11	not	not	PART
ftr-386	883	12	disallow	disallow	VERB
ftr-386	883	13	cost	cost	NOUN
ftr-386	883	14	of	of	ADP
ftr-386	883	15	goods	good	NOUN
ftr-386	883	16	sold	sell	VERB
ftr-386	883	17	,	,	PUNCT
ftr-386	883	18	but	but	CCONJ
ftr-386	883	19	holding	hold	VERB
ftr-386	883	20	that	that	SCONJ
ftr-386	883	21	gambling	gambling	NOUN
ftr-386	883	22	losses	loss	NOUN
ftr-386	883	23	were	be	AUX
ftr-386	883	24	not	not	PART
ftr-386	883	25	costs	cost	NOUN
ftr-386	883	26	of	of	ADP
ftr-386	883	27	goods	good	NOUN
ftr-386	883	28	sold	sell	VERB
ftr-386	883	29	)	)	PUNCT
ftr-386	883	30	.	.	PUNCT
ftr-386	884	1	cf	cf	X
ftr-386	884	2	.	.	PUNCT
ftr-386	885	1	irc	irc	PROPN
ftr-386	885	2	§	§	PROPN
ftr-386	885	3	280e	280e	PROPN
ftr-386	885	4	(	(	PUNCT
ftr-386	885	5	disallowing	disallow	VERB
ftr-386	885	6	expenses	expense	NOUN
ftr-386	885	7	of	of	ADP
ftr-386	885	8	carrying	carry	VERB
ftr-386	885	9	on	on	ADP
ftr-386	885	10	the	the	DET
ftr-386	885	11	business	business	NOUN
ftr-386	885	12	of	of	ADP
ftr-386	885	13	illegally	illegally	ADV
ftr-386	885	14	dealing	deal	VERB
ftr-386	885	15	with	with	ADP
ftr-386	885	16	controlled	control	VERB
ftr-386	885	17	substances	substance	NOUN
ftr-386	885	18	but	but	CCONJ
ftr-386	885	19	not	not	PART
ftr-386	885	20	disallowing	disallow	VERB
ftr-386	885	21	cost	cost	NOUN
ftr-386	885	22	of	of	ADP
ftr-386	885	23	goods	good	NOUN
ftr-386	885	24	sold	sell	VERB
ftr-386	885	25	)	)	PUNCT
ftr-386	885	26	.	.	PUNCT
ftr-386	886	1	compare	compare	VERB
ftr-386	886	2	max	max	PROPN
ftr-386	886	3	sobel	sobel	PROPN
ftr-386	886	4	wholesale	wholesale	PROPN
ftr-386	886	5	liquors	liquor	NOUN
ftr-386	886	6	v.	v.	CCONJ
ftr-386	886	7	comm’r	comm’r	NOUN
ftr-386	886	8	,	,	PUNCT
ftr-386	886	9	69	69	NUM
ftr-386	886	10	t.c	t.c	PROPN
ftr-386	886	11	.	.	PROPN
ftr-386	886	12	477	477	NUM
ftr-386	886	13	(	(	PUNCT
ftr-386	886	14	1977	1977	NUM
ftr-386	886	15	)	)	PUNCT
ftr-386	886	16	,	,	PUNCT
ftr-386	886	17	acq	acq	PROPN
ftr-386	886	18	.	.	PROPN
ftr-386	886	19	1982	1982	NUM
ftr-386	886	20	-	-	SYM
ftr-386	886	21	2	2	NUM
ftr-386	886	22	c.b	c.b	PROPN
ftr-386	886	23	.	.	PROPN
ftr-386	886	24	2	2	NUM
ftr-386	886	25	(	(	PUNCT
ftr-386	886	26	issue	issue	NOUN
ftr-386	886	27	avoided	avoid	VERB
ftr-386	886	28	recovery	recovery	NOUN
ftr-386	886	29	.	.	PUNCT
ftr-386	887	1	the	the	DET
ftr-386	887	2	one	one	NUM
ftr-386	887	3	case	case	NOUN
ftr-386	887	4	that	that	PRON
ftr-386	887	5	clearly	clearly	ADV
ftr-386	887	6	so	so	ADV
ftr-386	887	7	stated	state	VERB
ftr-386	887	8	has	have	AUX
ftr-386	887	9	been	be	AUX
ftr-386	887	10	discredited	discredit	VERB
ftr-386	887	11	.	.	PUNCT
ftr-386	888	1	and155	and155	ADP
ftr-386	888	2	156	156	NUM
ftr-386	888	3	several	several	ADJ
ftr-386	888	4	of	of	ADP
ftr-386	888	5	the	the	DET
ftr-386	888	6	cases	case	NOUN
ftr-386	888	7	undermine	undermine	VERB
ftr-386	888	8	such	such	DET
ftr-386	888	9	a	a	DET
ftr-386	888	10	proposition.157	proposition.157	NOUN
ftr-386	888	11	a	a	DET
ftr-386	888	12	1948	1948	NUM
ftr-386	888	13	tax	tax	NOUN
ftr-386	888	14	court	court	NOUN
ftr-386	888	15	decision	decision	NOUN
ftr-386	888	16	,	,	PUNCT
ftr-386	888	17	not	not	PART
ftr-386	888	18	acquiesced	acquiesce	VERB
ftr-386	888	19	in	in	ADP
ftr-386	888	20	by	by	ADP
ftr-386	888	21	the	the	DET
ftr-386	888	22	commissioner	commissioner	NOUN
ftr-386	888	23	,	,	PUNCT
ftr-386	888	24	did	do	AUX
ftr-386	888	25	hold	hold	VERB
ftr-386	888	26	that	that	SCONJ
ftr-386	888	27	congress	congress	PROPN
ftr-386	888	28	could	could	AUX
ftr-386	888	29	not	not	PART
ftr-386	888	30	constitutionally	constitutionally	ADV
ftr-386	888	31	disallow	disallow	ADJ
ftr-386	888	32	basis	basis	NOUN
ftr-386	888	33	.	.	PUNCT
ftr-386	889	1	this	this	DET
ftr-386	889	2	case	case	NOUN
ftr-386	889	3	has158	has158	PROPN
ftr-386	889	4	408	408	NUM
ftr-386	889	5	florida	florida	PROPN
ftr-386	889	6	tax	tax	NOUN
ftr-386	889	7	review	review	NOUN
ftr-386	889	8	[	[	X
ftr-386	889	9	vol.8:4	vol.8:4	NOUN
ftr-386	889	10	by	by	ADP
ftr-386	889	11	holding	hold	VERB
ftr-386	889	12	that	that	SCONJ
ftr-386	889	13	payments	payment	NOUN
ftr-386	889	14	were	be	AUX
ftr-386	889	15	not	not	PART
ftr-386	889	16	disallowed	disallow	VERB
ftr-386	889	17	by	by	ADP
ftr-386	889	18	the	the	DET
ftr-386	889	19	code	code	NOUN
ftr-386	889	20	)	)	PUNCT
ftr-386	889	21	,	,	PUNCT
ftr-386	889	22	aff’d	aff’d	VERB
ftr-386	889	23	630	630	NUM
ftr-386	889	24	f.2d	f.2d	ADP
ftr-386	889	25	670	670	NUM
ftr-386	889	26	(	(	PUNCT
ftr-386	889	27	9th	9th	ADJ
ftr-386	889	28	cir.1980	cir.1980	NOUN
ftr-386	889	29	)	)	PUNCT
ftr-386	889	30	(	(	PUNCT
ftr-386	889	31	congress	congress	PROPN
ftr-386	889	32	intended	intend	VERB
ftr-386	889	33	to	to	PART
ftr-386	889	34	disallow	disallow	VERB
ftr-386	889	35	only	only	ADV
ftr-386	889	36	“	"	PUNCT
ftr-386	889	37	deductions	deduction	NOUN
ftr-386	889	38	;	;	PUNCT
ftr-386	889	39	”	"	PUNCT
ftr-386	889	40	treasury	treasury	PROPN
ftr-386	889	41	regulations	regulation	NOUN
ftr-386	889	42	purporting	purport	VERB
ftr-386	889	43	to	to	PART
ftr-386	889	44	extend	extend	VERB
ftr-386	889	45	disallowance	disallowance	NOUN
ftr-386	889	46	rule	rule	NOUN
ftr-386	889	47	to	to	ADP
ftr-386	889	48	cost	cost	NOUN
ftr-386	889	49	of	of	ADP
ftr-386	889	50	goods	good	NOUN
ftr-386	889	51	sold	sell	VERB
ftr-386	889	52	were	be	AUX
ftr-386	889	53	invalid	invalid	ADJ
ftr-386	889	54	as	as	ADP
ftr-386	889	55	inconsistent	inconsistent	ADJ
ftr-386	889	56	with	with	ADP
ftr-386	889	57	the	the	DET
ftr-386	889	58	statute	statute	NOUN
ftr-386	889	59	;	;	PUNCT
ftr-386	889	60	no	no	DET
ftr-386	889	61	constitutional	constitutional	ADJ
ftr-386	889	62	issue	issue	NOUN
ftr-386	889	63	decided	decide	VERB
ftr-386	889	64	)	)	PUNCT
ftr-386	889	65	.	.	PUNCT
ftr-386	890	1	159	159	NUM
ftr-386	890	2	.	.	PUNCT
ftr-386	891	1	see	see	VERB
ftr-386	891	2	penn	penn	PROPN
ftr-386	891	3	mutual	mutual	PROPN
ftr-386	891	4	ins	ins	PROPN
ftr-386	891	5	.	.	PUNCT
ftr-386	892	1	co.	co.	PROPN
ftr-386	893	1	v.	v.	ADP
ftr-386	893	2	comm’r	comm’r	PROPN
ftr-386	893	3	,	,	PUNCT
ftr-386	893	4	277	277	NUM
ftr-386	893	5	f.2d	f.2d	NOUN
ftr-386	893	6	16	16	NUM
ftr-386	893	7	,	,	PUNCT
ftr-386	893	8	19	19	NUM
ftr-386	893	9	-	-	SYM
ftr-386	893	10	20	20	NUM
ftr-386	893	11	(	(	PUNCT
ftr-386	893	12	3d	3d	NOUN
ftr-386	893	13	cir.1960	cir.1960	NUM
ftr-386	893	14	)	)	PUNCT
ftr-386	893	15	;	;	PUNCT
ftr-386	893	16	cases	case	NOUN
ftr-386	893	17	cited	cite	VERB
ftr-386	893	18	at	at	ADP
ftr-386	893	19	note	note	NOUN
ftr-386	893	20	89	89	NUM
ftr-386	893	21	.	.	PUNCT
ftr-386	894	1	the	the	DET
ftr-386	894	2	opinion	opinion	NOUN
ftr-386	894	3	in	in	ADP
ftr-386	894	4	the	the	DET
ftr-386	894	5	sullenger	sullenger	ADJ
ftr-386	894	6	case	case	NOUN
ftr-386	894	7	(	(	PUNCT
ftr-386	894	8	in	in	ADP
ftr-386	894	9	the	the	DET
ftr-386	894	10	previous	previous	ADJ
ftr-386	894	11	note	note	NOUN
ftr-386	894	12	)	)	PUNCT
ftr-386	894	13	simply	simply	ADV
ftr-386	894	14	(	(	PUNCT
ftr-386	894	15	and	and	CCONJ
ftr-386	894	16	improperly	improperly	ADV
ftr-386	894	17	)	)	PUNCT
ftr-386	894	18	ignored	ignore	VERB
ftr-386	894	19	the	the	DET
ftr-386	894	20	indirect	indirect	ADJ
ftr-386	894	21	tax	tax	NOUN
ftr-386	894	22	issue	issue	NOUN
ftr-386	894	23	.	.	PUNCT
ftr-386	895	1	160	160	NUM
ftr-386	895	2	.	.	PUNCT
ftr-386	896	1	see	see	AUX
ftr-386	896	2	note	note	VERB
ftr-386	896	3	107	107	NUM
ftr-386	896	4	for	for	ADP
ftr-386	896	5	explicit	explicit	ADJ
ftr-386	896	6	disallowance	disallowance	NOUN
ftr-386	896	7	provisions	provision	NOUN
ftr-386	896	8	.	.	PUNCT
ftr-386	897	1	implicit	implicit	ADJ
ftr-386	897	2	basis	basis	NOUN
ftr-386	897	3	disallowance	disallowance	NOUN
ftr-386	897	4	occurs	occur	VERB
ftr-386	897	5	when	when	SCONJ
ftr-386	897	6	:	:	PUNCT
ftr-386	897	7	(	(	PUNCT
ftr-386	897	8	1	1	X
ftr-386	897	9	)	)	PUNCT
ftr-386	897	10	a	a	DET
ftr-386	897	11	depreciated	depreciate	VERB
ftr-386	897	12	value	value	NOUN
ftr-386	897	13	asset	asset	NOUN
ftr-386	897	14	is	be	AUX
ftr-386	897	15	held	hold	VERB
ftr-386	897	16	at	at	ADP
ftr-386	897	17	death	death	NOUN
ftr-386	897	18	(	(	PUNCT
ftr-386	897	19	see	see	VERB
ftr-386	897	20	irc	irc	ADV
ftr-386	897	21	§	§	PROPN
ftr-386	897	22	1014(a	1014(a	NUM
ftr-386	897	23	)	)	PUNCT
ftr-386	897	24	)	)	PUNCT
ftr-386	897	25	,	,	PUNCT
ftr-386	897	26	(	(	PUNCT
ftr-386	897	27	2	2	X
ftr-386	897	28	)	)	PUNCT
ftr-386	897	29	loss	loss	NOUN
ftr-386	897	30	carryovers	carryover	NOUN
ftr-386	897	31	expire	expire	VERB
ftr-386	897	32	(	(	PUNCT
ftr-386	897	33	see	see	VERB
ftr-386	897	34	note	note	NOUN
ftr-386	897	35	106	106	NUM
ftr-386	897	36	)	)	PUNCT
ftr-386	897	37	,	,	PUNCT
ftr-386	897	38	(	(	PUNCT
ftr-386	897	39	3	3	X
ftr-386	897	40	)	)	PUNCT
ftr-386	897	41	basis	basis	NOUN
ftr-386	897	42	is	be	AUX
ftr-386	897	43	reduced	reduce	VERB
ftr-386	897	44	on	on	ADP
ftr-386	897	45	account	account	NOUN
ftr-386	897	46	of	of	ADP
ftr-386	897	47	losses	loss	NOUN
ftr-386	897	48	and	and	CCONJ
ftr-386	897	49	depreciation	depreciation	NOUN
ftr-386	897	50	that	that	PRON
ftr-386	897	51	produce	produce	VERB
ftr-386	897	52	no	no	DET
ftr-386	897	53	tax	tax	NOUN
ftr-386	897	54	benefit	benefit	NOUN
ftr-386	897	55	(	(	PUNCT
ftr-386	897	56	see	see	VERB
ftr-386	897	57	note	note	NOUN
ftr-386	897	58	100	100	NUM
ftr-386	897	59	)	)	PUNCT
ftr-386	897	60	,	,	PUNCT
ftr-386	897	61	and	and	CCONJ
ftr-386	897	62	(	(	PUNCT
ftr-386	897	63	4	4	X
ftr-386	897	64	)	)	PUNCT
ftr-386	897	65	there	there	PRON
ftr-386	897	66	is	be	VERB
ftr-386	897	67	no	no	DET
ftr-386	897	68	realization	realization	NOUN
ftr-386	897	69	event	event	NOUN
ftr-386	897	70	that	that	PRON
ftr-386	897	71	gives	give	VERB
ftr-386	897	72	rise	rise	NOUN
ftr-386	897	73	to	to	ADP
ftr-386	897	74	a	a	DET
ftr-386	897	75	deduction	deduction	NOUN
ftr-386	897	76	or	or	CCONJ
ftr-386	897	77	offset	offset	NOUN
ftr-386	897	78	.	.	PUNCT
ftr-386	898	1	an	an	DET
ftr-386	898	2	example	example	NOUN
ftr-386	898	3	of	of	ADP
ftr-386	898	4	the	the	DET
ftr-386	898	5	latter	latter	ADJ
ftr-386	898	6	situation	situation	NOUN
ftr-386	898	7	is	be	AUX
ftr-386	898	8	presented	present	VERB
ftr-386	898	9	by	by	ADP
ftr-386	898	10	the	the	DET
ftr-386	898	11	case	case	NOUN
ftr-386	898	12	of	of	ADP
ftr-386	898	13	frank	frank	PROPN
ftr-386	898	14	v.	v.	ADP
ftr-386	898	15	comm’r	comm’r	NOUN
ftr-386	898	16	,	,	PUNCT
ftr-386	898	17	20	20	NUM
ftr-386	898	18	t.c	t.c	PROPN
ftr-386	898	19	.	.	PROPN
ftr-386	898	20	511(1953	511(1953	NUM
ftr-386	898	21	)	)	PUNCT
ftr-386	898	22	(	(	PUNCT
ftr-386	898	23	individual	individual	NOUN
ftr-386	898	24	’s	’s	PART
ftr-386	898	25	costs	cost	NOUN
ftr-386	898	26	of	of	ADP
ftr-386	898	27	searching	search	VERB
ftr-386	898	28	for	for	ADP
ftr-386	898	29	business	business	NOUN
ftr-386	898	30	or	or	CCONJ
ftr-386	898	31	investment	investment	NOUN
ftr-386	898	32	)	)	PUNCT
ftr-386	898	33	.	.	PUNCT
ftr-386	899	1	161	161	NUM
ftr-386	899	2	.	.	PUNCT
ftr-386	900	1	the	the	DET
ftr-386	900	2	oft	oft	ADV
ftr-386	900	3	-	-	PUNCT
ftr-386	900	4	quoted	quote	VERB
ftr-386	900	5	passage	passage	NOUN
ftr-386	900	6	from	from	ADP
ftr-386	900	7	doyle	doyle	PROPN
ftr-386	900	8	v.	v.	PROPN
ftr-386	900	9	mitchell	mitchell	PROPN
ftr-386	900	10	bros	bros	PROPN
ftr-386	900	11	.	.	PROPN
ftr-386	900	12	co.	co.	PROPN
ftr-386	900	13	,	,	PUNCT
ftr-386	900	14	247	247	NUM
ftr-386	900	15	u.s	u.s	PROPN
ftr-386	900	16	.	.	PROPN
ftr-386	900	17	179	179	NUM
ftr-386	900	18	,	,	PUNCT
ftr-386	900	19	185	185	NUM
ftr-386	900	20	,	,	PUNCT
ftr-386	900	21	is	be	AUX
ftr-386	900	22	:	:	PUNCT
ftr-386	900	23	in	in	ADP
ftr-386	900	24	order	order	NOUN
ftr-386	900	25	to	to	PART
ftr-386	900	26	determine	determine	VERB
ftr-386	900	27	whether	whether	SCONJ
ftr-386	900	28	there	there	PRON
ftr-386	900	29	has	have	AUX
ftr-386	900	30	been	be	AUX
ftr-386	900	31	gain	gain	NOUN
ftr-386	900	32	or	or	CCONJ
ftr-386	900	33	loss	loss	NOUN
ftr-386	900	34	,	,	PUNCT
ftr-386	900	35	and	and	CCONJ
ftr-386	900	36	the	the	DET
ftr-386	900	37	amount	amount	NOUN
ftr-386	900	38	of	of	ADP
ftr-386	900	39	the	the	DET
ftr-386	900	40	gain	gain	NOUN
ftr-386	900	41	,	,	PUNCT
ftr-386	900	42	if	if	SCONJ
ftr-386	900	43	any	any	PRON
ftr-386	900	44	,	,	PUNCT
ftr-386	900	45	we	we	PRON
ftr-386	900	46	must	must	AUX
ftr-386	900	47	withdraw	withdraw	VERB
ftr-386	900	48	from	from	ADP
ftr-386	900	49	the	the	DET
ftr-386	900	50	gross	gross	ADJ
ftr-386	900	51	proceeds	proceed	VERB
ftr-386	900	52	an	an	DET
ftr-386	900	53	amount	amount	NOUN
ftr-386	900	54	sufficient	sufficient	ADJ
ftr-386	900	55	to	to	PART
ftr-386	900	56	restore	restore	VERB
ftr-386	900	57	the	the	DET
ftr-386	900	58	capital	capital	NOUN
ftr-386	900	59	value	value	NOUN
ftr-386	900	60	that	that	PRON
ftr-386	900	61	existed	exist	VERB
ftr-386	900	62	at	at	ADP
ftr-386	900	63	the	the	DET
ftr-386	900	64	commencement	commencement	NOUN
ftr-386	900	65	of	of	ADP
ftr-386	900	66	the	the	DET
ftr-386	900	67	period	period	NOUN
ftr-386	900	68	under	under	ADP
ftr-386	900	69	consideration	consideration	NOUN
ftr-386	900	70	.	.	PUNCT
ftr-386	901	1	[	[	X
ftr-386	901	2	emphasis	emphasis	NOUN
ftr-386	901	3	added	add	VERB
ftr-386	901	4	.	.	PUNCT
ftr-386	901	5	]	]	PUNCT
ftr-386	902	1	162	162	NUM
ftr-386	902	2	.	.	PUNCT
ftr-386	903	1	for	for	ADP
ftr-386	903	2	another	another	DET
ftr-386	903	3	version	version	NOUN
ftr-386	903	4	that	that	PRON
ftr-386	903	5	reaches	reach	VERB
ftr-386	903	6	essentially	essentially	ADV
ftr-386	903	7	the	the	DET
ftr-386	903	8	same	same	ADJ
ftr-386	903	9	conclusion	conclusion	NOUN
ftr-386	903	10	as	as	SCONJ
ftr-386	903	11	reached	reach	VERB
ftr-386	903	12	here	here	ADV
ftr-386	903	13	,	,	PUNCT
ftr-386	903	14	see	see	VERB
ftr-386	903	15	deborah	deborah	PROPN
ftr-386	903	16	a.	a.	NOUN
ftr-386	903	17	geier	geier	PROPN
ftr-386	903	18	,	,	PUNCT
ftr-386	903	19	murphy	murphy	PROPN
ftr-386	903	20	and	and	CCONJ
ftr-386	903	21	the	the	DET
ftr-386	903	22	evolution	evolution	NOUN
ftr-386	903	23	of	of	ADP
ftr-386	903	24	basis	basis	NOUN
ftr-386	903	25	,	,	PUNCT
ftr-386	903	26	113	113	NUM
ftr-386	903	27	tax	tax	NOUN
ftr-386	903	28	notes	note	NOUN
ftr-386	903	29	576	576	NUM
ftr-386	903	30	(	(	PUNCT
ftr-386	903	31	nov	nov	PROPN
ftr-386	903	32	.	.	PROPN
ftr-386	903	33	6	6	NUM
ftr-386	903	34	,	,	PUNCT
ftr-386	903	35	2006	2006	NUM
ftr-386	903	36	)	)	PUNCT
ftr-386	903	37	.	.	PUNCT
ftr-386	904	1	lain	lain	PROPN
ftr-386	904	2	dormant	dormant	ADJ
ftr-386	904	3	because	because	SCONJ
ftr-386	904	4	of	of	ADP
ftr-386	904	5	the	the	DET
ftr-386	904	6	now	now	ADV
ftr-386	904	7	-	-	PUNCT
ftr-386	904	8	recognized	recognize	VERB
ftr-386	904	9	power	power	NOUN
ftr-386	904	10	of	of	ADP
ftr-386	904	11	congress	congress	PROPN
ftr-386	904	12	to	to	PART
ftr-386	904	13	impose	impose	VERB
ftr-386	904	14	a	a	DET
ftr-386	904	15	gross	gross	ADJ
ftr-386	904	16	receipts	receipt	NOUN
ftr-386	904	17	tax	tax	NOUN
ftr-386	904	18	under	under	ADP
ftr-386	904	19	its	its	PRON
ftr-386	904	20	indirect	indirect	ADJ
ftr-386	904	21	-	-	PUNCT
ftr-386	904	22	taxation	taxation	NOUN
ftr-386	904	23	authority	authority	NOUN
ftr-386	904	24	.	.	PUNCT
ftr-386	905	1	it	it	PRON
ftr-386	905	2	is	be	AUX
ftr-386	905	3	worth	worth	ADJ
ftr-386	905	4	noting	note	VERB
ftr-386	905	5	that159	that159	PROPN
ftr-386	906	1	congress	congress	PROPN
ftr-386	906	2	disallows	disallow	VERB
ftr-386	906	3	basis	basis	NOUN
ftr-386	906	4	in	in	ADP
ftr-386	906	5	a	a	DET
ftr-386	906	6	few	few	ADJ
ftr-386	906	7	instances	instance	NOUN
ftr-386	906	8	under	under	ADP
ftr-386	906	9	the	the	DET
ftr-386	906	10	current	current	ADJ
ftr-386	906	11	code.160	code.160	PROPN
ftr-386	906	12	in	in	ADP
ftr-386	906	13	conclusion	conclusion	NOUN
ftr-386	906	14	,	,	PUNCT
ftr-386	906	15	the	the	DET
ftr-386	906	16	proposition	proposition	NOUN
ftr-386	906	17	that	that	SCONJ
ftr-386	906	18	“	"	PUNCT
ftr-386	906	19	incomes	income	NOUN
ftr-386	906	20	”	"	PUNCT
ftr-386	906	21	under	under	ADP
ftr-386	906	22	the	the	DET
ftr-386	906	23	16th	16th	ADJ
ftr-386	906	24	amendment	amendment	NOUN
ftr-386	906	25	(	(	PUNCT
ftr-386	906	26	and	and	CCONJ
ftr-386	906	27	the	the	DET
ftr-386	906	28	catch	catch	NOUN
ftr-386	906	29	-	-	PUNCT
ftr-386	906	30	all	all	DET
ftr-386	906	31	gross	gross	ADJ
ftr-386	906	32	income	income	NOUN
ftr-386	906	33	clause	clause	NOUN
ftr-386	906	34	of	of	ADP
ftr-386	906	35	section	section	NOUN
ftr-386	906	36	61	61	NUM
ftr-386	906	37	)	)	PUNCT
ftr-386	906	38	requires	require	VERB
ftr-386	906	39	basis	basis	NOUN
ftr-386	906	40	recovery	recovery	NOUN
ftr-386	906	41	or	or	CCONJ
ftr-386	906	42	other	other	ADJ
ftr-386	906	43	“	"	PUNCT
ftr-386	906	44	netting	netting	NOUN
ftr-386	906	45	”	"	PUNCT
ftr-386	906	46	is	be	AUX
ftr-386	906	47	not	not	PART
ftr-386	906	48	supported	support	VERB
ftr-386	906	49	by	by	ADP
ftr-386	906	50	text	text	NOUN
ftr-386	906	51	,	,	PUNCT
ftr-386	906	52	purpose	purpose	NOUN
ftr-386	906	53	,	,	PUNCT
ftr-386	906	54	reason	reason	NOUN
ftr-386	906	55	,	,	PUNCT
ftr-386	906	56	or	or	CCONJ
ftr-386	906	57	authority	authority	NOUN
ftr-386	906	58	.	.	PUNCT
ftr-386	907	1	if	if	SCONJ
ftr-386	907	2	there	there	PRON
ftr-386	907	3	is	be	VERB
ftr-386	907	4	no	no	DET
ftr-386	907	5	netting	net	VERB
ftr-386	907	6	requirement	requirement	NOUN
ftr-386	907	7	,	,	PUNCT
ftr-386	907	8	then	then	ADV
ftr-386	907	9	a	a	DET
ftr-386	907	10	cash	cash	NOUN
ftr-386	907	11	recovery	recovery	NOUN
ftr-386	907	12	for	for	ADP
ftr-386	907	13	emotional	emotional	ADJ
ftr-386	907	14	damages	damage	NOUN
ftr-386	907	15	,	,	PUNCT
ftr-386	907	16	being	be	AUX
ftr-386	907	17	an	an	DET
ftr-386	907	18	accession	accession	NOUN
ftr-386	907	19	to	to	ADP
ftr-386	907	20	wealth	wealth	NOUN
ftr-386	907	21	in	in	ADP
ftr-386	907	22	itself	itself	PRON
ftr-386	907	23	,	,	PUNCT
ftr-386	907	24	must	must	AUX
ftr-386	907	25	be	be	AUX
ftr-386	907	26	gross	gross	ADJ
ftr-386	907	27	income	income	NOUN
ftr-386	907	28	under	under	ADP
ftr-386	907	29	section	section	NOUN
ftr-386	907	30	61	61	NUM
ftr-386	907	31	as	as	SCONJ
ftr-386	907	32	construed	construe	VERB
ftr-386	907	33	in	in	ADP
ftr-386	907	34	light	light	NOUN
ftr-386	907	35	of	of	ADP
ftr-386	907	36	the	the	DET
ftr-386	907	37	16th	16th	ADJ
ftr-386	907	38	amendment	amendment	NOUN
ftr-386	907	39	.	.	PUNCT
ftr-386	908	1	2	2	X
ftr-386	908	2	.	.	X
ftr-386	908	3	the	the	DET
ftr-386	908	4	meaning	meaning	NOUN
ftr-386	908	5	of	of	ADP
ftr-386	908	6	“	"	PUNCT
ftr-386	908	7	capital	capital	NOUN
ftr-386	908	8	”	"	PUNCT
ftr-386	908	9	under	under	ADP
ftr-386	908	10	the	the	DET
ftr-386	908	11	income	income	NOUN
ftr-386	908	12	tax	tax	NOUN
ftr-386	908	13	assuming	assume	VERB
ftr-386	908	14	(	(	PUNCT
ftr-386	908	15	contrary	contrary	ADV
ftr-386	908	16	to	to	ADP
ftr-386	908	17	the	the	DET
ftr-386	908	18	conclusion	conclusion	NOUN
ftr-386	908	19	reached	reach	VERB
ftr-386	908	20	above	above	ADV
ftr-386	908	21	)	)	PUNCT
ftr-386	908	22	that	that	SCONJ
ftr-386	908	23	the	the	DET
ftr-386	908	24	16th	16th	ADJ
ftr-386	908	25	amendment	amendment	NOUN
ftr-386	908	26	defines	define	VERB
ftr-386	908	27	“	"	PUNCT
ftr-386	908	28	incomes	income	NOUN
ftr-386	908	29	”	"	PUNCT
ftr-386	908	30	to	to	PART
ftr-386	908	31	be	be	AUX
ftr-386	908	32	net	net	ADJ
ftr-386	908	33	of	of	ADP
ftr-386	908	34	capital	capital	NOUN
ftr-386	908	35	recovery	recovery	NOUN
ftr-386	908	36	,	,	PUNCT
ftr-386	908	37	it	it	PRON
ftr-386	908	38	next	next	ADV
ftr-386	908	39	has	have	VERB
ftr-386	908	40	to	to	PART
ftr-386	908	41	be	be	AUX
ftr-386	908	42	determined	determine	VERB
ftr-386	908	43	what	what	PRON
ftr-386	908	44	is	be	AUX
ftr-386	908	45	meant	mean	VERB
ftr-386	908	46	by	by	ADP
ftr-386	908	47	“	"	PUNCT
ftr-386	908	48	capital	capital	NOUN
ftr-386	908	49	,	,	PUNCT
ftr-386	908	50	the	the	DET
ftr-386	908	51	receipt	receipt	NOUN
ftr-386	908	52	of	of	ADP
ftr-386	908	53	which	which	PRON
ftr-386	908	54	is	be	AUX
ftr-386	908	55	non	non	ADJ
ftr-386	908	56	-	-	NOUN
ftr-386	908	57	income	income	NOUN
ftr-386	908	58	.	.	PUNCT
ftr-386	909	1	the	the	DET
ftr-386	909	2	circa-1913	circa-1913	ADJ
ftr-386	909	3	notion	notion	NOUN
ftr-386	909	4	of	of	ADP
ftr-386	909	5	“	"	PUNCT
ftr-386	909	6	capital	capital	NOUN
ftr-386	909	7	”	"	PUNCT
ftr-386	909	8	was	be	AUX
ftr-386	909	9	taken	take	VERB
ftr-386	909	10	to	to	PART
ftr-386	909	11	mean	mean	VERB
ftr-386	909	12	something	something	PRON
ftr-386	909	13	like	like	ADP
ftr-386	909	14	“	"	PUNCT
ftr-386	909	15	starting	start	VERB
ftr-386	909	16	point	point	NOUN
ftr-386	909	17	.	.	PUNCT
ftr-386	909	18	”	"	PUNCT
ftr-386	910	1	however	however	ADV
ftr-386	910	2	,	,	PUNCT
ftr-386	910	3	it	it	PRON
ftr-386	910	4	took	take	VERB
ftr-386	910	5	a	a	DET
ftr-386	910	6	relatively	relatively	ADV
ftr-386	910	7	short	short	ADJ
ftr-386	910	8	time	time	NOUN
ftr-386	910	9	for	for	ADP
ftr-386	910	10	“	"	PUNCT
ftr-386	910	11	capital	capital	NOUN
ftr-386	910	12	”	"	PUNCT
ftr-386	910	13	to	to	PART
ftr-386	910	14	be	be	AUX
ftr-386	910	15	equated161	equated161	VERB
ftr-386	910	16	with	with	ADP
ftr-386	910	17	income	income	NOUN
ftr-386	910	18	tax	tax	NOUN
ftr-386	910	19	basis	basis	NOUN
ftr-386	910	20	.	.	PUNCT
ftr-386	911	1	this	this	DET
ftr-386	911	2	story	story	NOUN
ftr-386	911	3	is	be	AUX
ftr-386	911	4	told	tell	VERB
ftr-386	911	5	below	below	ADV
ftr-386	911	6	,	,	PUNCT
ftr-386	911	7	with	with	ADP
ftr-386	911	8	its	its	PRON
ftr-386	911	9	ramifications	ramification	NOUN
ftr-386	911	10	for	for	ADP
ftr-386	911	11	murphy	murphy	PROPN
ftr-386	911	12	explained.162	explained.162	PROPN
ftr-386	911	13	2007	2007	NUM
ftr-386	911	14	murphy	murphy	PROPN
ftr-386	911	15	and	and	CCONJ
ftr-386	911	16	the	the	DET
ftr-386	911	17	sixteenth	sixteenth	ADJ
ftr-386	911	18	amendment	amendment	NOUN
ftr-386	911	19	409	409	NUM
ftr-386	911	20	163	163	NUM
ftr-386	911	21	.	.	PUNCT
ftr-386	912	1	cases	case	NOUN
ftr-386	912	2	dealing	deal	VERB
ftr-386	912	3	with	with	ADP
ftr-386	912	4	the	the	DET
ftr-386	912	5	concept	concept	NOUN
ftr-386	912	6	of	of	ADP
ftr-386	912	7	income	income	NOUN
ftr-386	912	8	were	be	AUX
ftr-386	912	9	virtually	virtually	ADV
ftr-386	912	10	non	non	ADJ
ftr-386	912	11	-	-	ADJ
ftr-386	912	12	existent	existent	ADJ
ftr-386	912	13	under	under	ADP
ftr-386	912	14	the	the	DET
ftr-386	912	15	civil	civil	ADJ
ftr-386	912	16	war	war	NOUN
ftr-386	912	17	income	income	NOUN
ftr-386	912	18	tax	tax	NOUN
ftr-386	912	19	.	.	PUNCT
ftr-386	913	1	gray	gray	PROPN
ftr-386	913	2	v.	v.	ADP
ftr-386	913	3	darlington	darlington	PROPN
ftr-386	913	4	,	,	PUNCT
ftr-386	913	5	note	note	VERB
ftr-386	913	6	142	142	NUM
ftr-386	913	7	,	,	PUNCT
ftr-386	913	8	is	be	AUX
ftr-386	913	9	an	an	DET
ftr-386	913	10	exception	exception	NOUN
ftr-386	913	11	,	,	PUNCT
ftr-386	913	12	but	but	CCONJ
ftr-386	913	13	that	that	DET
ftr-386	913	14	case	case	NOUN
ftr-386	913	15	clearly	clearly	ADV
ftr-386	913	16	is	be	AUX
ftr-386	913	17	obsolete	obsolete	ADJ
ftr-386	913	18	as	as	ADV
ftr-386	913	19	far	far	ADV
ftr-386	913	20	as	as	SCONJ
ftr-386	913	21	the	the	DET
ftr-386	913	22	modern	modern	ADJ
ftr-386	913	23	income	income	NOUN
ftr-386	913	24	tax	tax	NOUN
ftr-386	913	25	is	be	AUX
ftr-386	913	26	concerned	concern	VERB
ftr-386	913	27	.	.	PUNCT
ftr-386	914	1	164	164	NUM
ftr-386	914	2	.	.	PUNCT
ftr-386	915	1	see	see	VERB
ftr-386	915	2	eisner	eisner	PROPN
ftr-386	915	3	v.	v.	PROPN
ftr-386	915	4	macomber	macomber	PROPN
ftr-386	915	5	,	,	PUNCT
ftr-386	915	6	252	252	NUM
ftr-386	915	7	u.s	u.s	PROPN
ftr-386	915	8	.	.	PROPN
ftr-386	915	9	189	189	NUM
ftr-386	915	10	,	,	PUNCT
ftr-386	915	11	207	207	NUM
ftr-386	915	12	(	(	PUNCT
ftr-386	915	13	1920	1920	NUM
ftr-386	915	14	)	)	PUNCT
ftr-386	915	15	(	(	PUNCT
ftr-386	915	16	pro	pro	ADJ
ftr-386	915	17	-	-	ADJ
ftr-386	915	18	rata	rata	ADJ
ftr-386	915	19	stock	stock	NOUN
ftr-386	915	20	dividend	dividend	NOUN
ftr-386	915	21	is	be	AUX
ftr-386	915	22	a	a	DET
ftr-386	915	23	portion	portion	NOUN
ftr-386	915	24	of	of	ADP
ftr-386	915	25	capital	capital	NOUN
ftr-386	915	26	)	)	PUNCT
ftr-386	915	27	;	;	PUNCT
ftr-386	915	28	lucas	lucas	PROPN
ftr-386	915	29	v.	v.	PROPN
ftr-386	915	30	earl	earl	PROPN
ftr-386	915	31	,	,	PUNCT
ftr-386	915	32	281	281	NUM
ftr-386	915	33	u.s	u.s	PROPN
ftr-386	915	34	.	.	PROPN
ftr-386	915	35	111	111	NUM
ftr-386	915	36	(	(	PUNCT
ftr-386	915	37	1930	1930	NUM
ftr-386	915	38	)	)	PUNCT
ftr-386	915	39	(	(	PUNCT
ftr-386	915	40	income	income	NOUN
ftr-386	915	41	is	be	AUX
ftr-386	915	42	attributed	attribute	VERB
ftr-386	915	43	to	to	ADP
ftr-386	915	44	the	the	DET
ftr-386	915	45	owner	owner	NOUN
ftr-386	915	46	of	of	ADP
ftr-386	915	47	the	the	DET
ftr-386	915	48	source	source	NOUN
ftr-386	915	49	)	)	PUNCT
ftr-386	915	50	.	.	PUNCT
ftr-386	916	1	165	165	NUM
ftr-386	916	2	.	.	PUNCT
ftr-386	916	3	capital	capital	NOUN
ftr-386	916	4	could	could	AUX
ftr-386	916	5	also	also	ADV
ftr-386	916	6	be	be	AUX
ftr-386	916	7	contributed	contribute	VERB
ftr-386	916	8	(	(	PUNCT
ftr-386	916	9	without	without	ADP
ftr-386	916	10	a	a	DET
ftr-386	916	11	quid	quid	ADJ
ftr-386	916	12	pro	pro	X
ftr-386	916	13	quo	quo	NOUN
ftr-386	916	14	)	)	PUNCT
ftr-386	916	15	by	by	ADP
ftr-386	916	16	shareholders	shareholder	NOUN
ftr-386	916	17	and	and	CCONJ
ftr-386	916	18	non	non	NOUN
ftr-386	916	19	-	-	NOUN
ftr-386	916	20	shareholders	shareholder	NOUN
ftr-386	916	21	.	.	PUNCT
ftr-386	917	1	capital	capital	NOUN
ftr-386	917	2	was	be	AUX
ftr-386	917	3	the	the	DET
ftr-386	917	4	“	"	PUNCT
ftr-386	917	5	base	base	NOUN
ftr-386	917	6	”	"	PUNCT
ftr-386	917	7	from	from	ADP
ftr-386	917	8	which	which	DET
ftr-386	917	9	income	income	NOUN
ftr-386	917	10	(	(	PUNCT
ftr-386	917	11	earnings	earning	NOUN
ftr-386	917	12	and	and	CCONJ
ftr-386	917	13	profits	profit	NOUN
ftr-386	917	14	)	)	PUNCT
ftr-386	917	15	flowed	flow	VERB
ftr-386	917	16	.	.	PUNCT
ftr-386	918	1	borrowed	borrow	VERB
ftr-386	918	2	money	money	NOUN
ftr-386	918	3	was	be	AUX
ftr-386	918	4	neither	neither	CCONJ
ftr-386	918	5	capital	capital	NOUN
ftr-386	918	6	nor	nor	CCONJ
ftr-386	918	7	income	income	NOUN
ftr-386	918	8	;	;	PUNCT
ftr-386	918	9	creditors	creditor	NOUN
ftr-386	918	10	possessed	possess	VERB
ftr-386	918	11	liquidation	liquidation	NOUN
ftr-386	918	12	priority	priority	NOUN
ftr-386	918	13	over	over	ADP
ftr-386	918	14	equity	equity	NOUN
ftr-386	918	15	-	-	PUNCT
ftr-386	918	16	holders	holder	NOUN
ftr-386	918	17	.	.	PUNCT
ftr-386	919	1	a	a	DET
ftr-386	919	2	legal	legal	ADJ
ftr-386	919	3	consequence	consequence	NOUN
ftr-386	919	4	of	of	ADP
ftr-386	919	5	“	"	PUNCT
ftr-386	919	6	capital	capital	NOUN
ftr-386	919	7	”	"	PUNCT
ftr-386	919	8	was	be	AUX
ftr-386	919	9	it	it	PRON
ftr-386	919	10	that	that	PRON
ftr-386	919	11	was	be	AUX
ftr-386	919	12	not	not	PART
ftr-386	919	13	available	available	ADJ
ftr-386	919	14	for	for	ADP
ftr-386	919	15	“	"	PUNCT
ftr-386	919	16	dividends	dividend	NOUN
ftr-386	919	17	”	"	PUNCT
ftr-386	919	18	(	(	PUNCT
ftr-386	919	19	to	to	ADP
ftr-386	919	20	equity	equity	NOUN
ftr-386	919	21	-	-	PUNCT
ftr-386	919	22	holders	holder	NOUN
ftr-386	919	23	)	)	PUNCT
ftr-386	919	24	,	,	PUNCT
ftr-386	919	25	to	to	ADP
ftr-386	919	26	the	the	DET
ftr-386	919	27	potential	potential	ADJ
ftr-386	919	28	detriment	detriment	NOUN
ftr-386	919	29	of	of	ADP
ftr-386	919	30	creditors	creditor	NOUN
ftr-386	919	31	.	.	PUNCT
ftr-386	920	1	capital	capital	NOUN
ftr-386	920	2	could	could	AUX
ftr-386	920	3	be	be	AUX
ftr-386	920	4	created	create	VERB
ftr-386	920	5	“	"	PUNCT
ftr-386	920	6	internally	internally	ADV
ftr-386	920	7	”	"	PUNCT
ftr-386	920	8	by	by	ADP
ftr-386	920	9	an	an	DET
ftr-386	920	10	accounting	accounting	NOUN
ftr-386	920	11	adjustment	adjustment	NOUN
ftr-386	920	12	(	(	PUNCT
ftr-386	920	13	usually	usually	ADV
ftr-386	920	14	accompanied	accompany	VERB
ftr-386	920	15	by	by	ADP
ftr-386	920	16	a	a	DET
ftr-386	920	17	“	"	PUNCT
ftr-386	920	18	stock	stock	NOUN
ftr-386	920	19	dividend	dividend	NOUN
ftr-386	920	20	”	"	PUNCT
ftr-386	920	21	)	)	PUNCT
ftr-386	920	22	that	that	PRON
ftr-386	920	23	subtracted	subtract	VERB
ftr-386	920	24	from	from	ADP
ftr-386	920	25	accumulated	accumulate	VERB
ftr-386	920	26	profits	profit	NOUN
ftr-386	920	27	.	.	PUNCT
ftr-386	921	1	166	166	NUM
ftr-386	921	2	.	.	X
ftr-386	921	3	268	268	NUM
ftr-386	922	1	u.s	u.s	PROPN
ftr-386	922	2	.	.	PROPN
ftr-386	922	3	628	628	NUM
ftr-386	922	4	(	(	PUNCT
ftr-386	922	5	1925	1925	NUM
ftr-386	922	6	)	)	PUNCT
ftr-386	922	7	.	.	PUNCT
ftr-386	923	1	167	167	NUM
ftr-386	923	2	.	.	PUNCT
ftr-386	924	1	see	see	VERB
ftr-386	924	2	note	note	NOUN
ftr-386	924	3	162	162	NUM
ftr-386	924	4	.	.	PUNCT
ftr-386	924	5	168	168	NUM
ftr-386	924	6	.	.	PUNCT
ftr-386	925	1	see	see	VERB
ftr-386	925	2	268	268	NUM
ftr-386	925	3	u.s	u.s	PROPN
ftr-386	925	4	.	.	PROPN
ftr-386	925	5	at	at	ADP
ftr-386	925	6	633	633	NUM
ftr-386	925	7	(	(	PUNCT
ftr-386	925	8	“	"	PUNCT
ftr-386	925	9	the	the	DET
ftr-386	925	10	subsidy	subsidy	NOUN
ftr-386	925	11	payments	payment	NOUN
ftr-386	925	12	taxed	tax	VERB
ftr-386	925	13	were	be	AUX
ftr-386	925	14	not	not	PART
ftr-386	925	15	made	make	VERB
ftr-386	925	16	for	for	ADP
ftr-386	925	17	services	service	NOUN
ftr-386	925	18	rendered	render	VERB
ftr-386	925	19	or	or	CCONJ
ftr-386	925	20	to	to	PART
ftr-386	925	21	be	be	AUX
ftr-386	925	22	rendered	render	VERB
ftr-386	925	23	.	.	PUNCT
ftr-386	926	1	they	they	PRON
ftr-386	926	2	were	be	AUX
ftr-386	926	3	not	not	PART
ftr-386	926	4	profits	profit	NOUN
ftr-386	926	5	or	or	CCONJ
ftr-386	926	6	gains	gain	NOUN
ftr-386	926	7	from	from	ADP
ftr-386	926	8	the	the	DET
ftr-386	926	9	use	use	NOUN
ftr-386	926	10	or	or	CCONJ
ftr-386	926	11	operation	operation	NOUN
ftr-386	926	12	of	of	ADP
ftr-386	926	13	the	the	DET
ftr-386	926	14	railroad	railroad	NOUN
ftr-386	926	15	...	...	PUNCT
ftr-386	926	16	.	.	PUNCT
ftr-386	926	17	”	"	PUNCT
ftr-386	926	18	)	)	PUNCT
ftr-386	926	19	.	.	PUNCT
ftr-386	927	1	(	(	PUNCT
ftr-386	927	2	a	a	X
ftr-386	927	3	)	)	PUNCT
ftr-386	927	4	the	the	DET
ftr-386	927	5	endowment	endowment	PROPN
ftr-386	927	6	theory	theory	NOUN
ftr-386	927	7	of	of	ADP
ftr-386	927	8	capital	capital	NOUN
ftr-386	927	9	and	and	CCONJ
ftr-386	927	10	its	its	PRON
ftr-386	927	11	collapse	collapse	NOUN
ftr-386	927	12	there	there	PRON
ftr-386	927	13	was	be	VERB
ftr-386	927	14	little	little	ADJ
ftr-386	927	15	detailed	detailed	ADJ
ftr-386	927	16	understanding	understanding	NOUN
ftr-386	927	17	as	as	ADP
ftr-386	927	18	to	to	ADP
ftr-386	927	19	what	what	PRON
ftr-386	927	20	“	"	PUNCT
ftr-386	927	21	income	income	NOUN
ftr-386	927	22	”	"	PUNCT
ftr-386	927	23	meant	mean	VERB
ftr-386	927	24	in	in	ADP
ftr-386	927	25	the	the	DET
ftr-386	927	26	purely	purely	ADV
ftr-386	927	27	tax	tax	NOUN
ftr-386	927	28	sense	sense	NOUN
ftr-386	927	29	in	in	ADP
ftr-386	927	30	1913	1913	NUM
ftr-386	927	31	,	,	PUNCT
ftr-386	927	32	and	and	CCONJ
ftr-386	927	33	so	so	ADV
ftr-386	927	34	it	it	PRON
ftr-386	927	35	was	be	AUX
ftr-386	927	36	natural	natural	ADJ
ftr-386	927	37	that	that	SCONJ
ftr-386	927	38	reference	reference	NOUN
ftr-386	927	39	would	would	AUX
ftr-386	927	40	be163	be163	PROPN
ftr-386	927	41	made	make	VERB
ftr-386	927	42	to	to	ADP
ftr-386	927	43	existing	exist	VERB
ftr-386	927	44	lore	lore	NOUN
ftr-386	927	45	in	in	ADP
ftr-386	927	46	other	other	ADJ
ftr-386	927	47	disciplines	discipline	NOUN
ftr-386	927	48	in	in	SCONJ
ftr-386	927	49	which	which	DET
ftr-386	927	50	“	"	PUNCT
ftr-386	927	51	income	income	NOUN
ftr-386	927	52	”	"	PUNCT
ftr-386	927	53	had	have	VERB
ftr-386	927	54	prominence	prominence	NOUN
ftr-386	927	55	,	,	PUNCT
ftr-386	927	56	namely	namely	ADV
ftr-386	927	57	,	,	PUNCT
ftr-386	927	58	business	business	NOUN
ftr-386	927	59	accounting	accounting	NOUN
ftr-386	927	60	,	,	PUNCT
ftr-386	927	61	trust	trust	NOUN
ftr-386	927	62	accounting	accounting	NOUN
ftr-386	927	63	,	,	PUNCT
ftr-386	927	64	and	and	CCONJ
ftr-386	927	65	economics	economic	NOUN
ftr-386	927	66	.	.	PUNCT
ftr-386	928	1	in	in	ADP
ftr-386	928	2	these	these	DET
ftr-386	928	3	disciplines	discipline	NOUN
ftr-386	928	4	,	,	PUNCT
ftr-386	928	5	“	"	PUNCT
ftr-386	928	6	income	income	NOUN
ftr-386	928	7	”	"	PUNCT
ftr-386	928	8	was	be	AUX
ftr-386	928	9	conceived	conceive	VERB
ftr-386	928	10	of	of	ADP
ftr-386	928	11	as	as	ADP
ftr-386	928	12	being	be	AUX
ftr-386	928	13	distinct	distinct	ADJ
ftr-386	928	14	from	from	ADP
ftr-386	928	15	“	"	PUNCT
ftr-386	928	16	capital	capital	NOUN
ftr-386	928	17	,	,	PUNCT
ftr-386	928	18	”	"	PUNCT
ftr-386	928	19	and	and	CCONJ
ftr-386	928	20	the	the	DET
ftr-386	928	21	distinction	distinction	NOUN
ftr-386	928	22	was	be	AUX
ftr-386	928	23	often	often	ADV
ftr-386	928	24	captured	capture	VERB
ftr-386	928	25	by	by	ADP
ftr-386	928	26	such	such	ADJ
ftr-386	928	27	metaphors	metaphor	NOUN
ftr-386	928	28	as	as	ADP
ftr-386	928	29	“	"	PUNCT
ftr-386	928	30	the	the	DET
ftr-386	928	31	flow	flow	NOUN
ftr-386	928	32	that	that	PRON
ftr-386	928	33	proceeds	proceed	VERB
ftr-386	928	34	from	from	ADP
ftr-386	928	35	the	the	DET
ftr-386	928	36	source	source	NOUN
ftr-386	928	37	”	"	PUNCT
ftr-386	928	38	and	and	CCONJ
ftr-386	928	39	“	"	PUNCT
ftr-386	928	40	the	the	DET
ftr-386	928	41	fruit	fruit	NOUN
ftr-386	928	42	that	that	PRON
ftr-386	928	43	falls	fall	VERB
ftr-386	928	44	from	from	ADP
ftr-386	928	45	the	the	DET
ftr-386	928	46	tree	tree	NOUN
ftr-386	928	47	.	.	PUNCT
ftr-386	929	1	”164	”164	NOUN
ftr-386	929	2	business	business	NOUN
ftr-386	929	3	and	and	CCONJ
ftr-386	929	4	trust	trust	NOUN
ftr-386	929	5	accounting	accounting	NOUN
ftr-386	929	6	(	(	PUNCT
ftr-386	929	7	circa	circa	NOUN
ftr-386	929	8	1913	1913	NUM
ftr-386	929	9	)	)	PUNCT
ftr-386	929	10	both	both	PRON
ftr-386	929	11	pertained	pertain	VERB
ftr-386	929	12	exclusively	exclusively	ADV
ftr-386	929	13	to	to	ADP
ftr-386	929	14	legal	legal	ADJ
ftr-386	929	15	entities	entity	NOUN
ftr-386	929	16	(	(	PUNCT
ftr-386	929	17	trusts	trust	NOUN
ftr-386	929	18	,	,	PUNCT
ftr-386	929	19	estates	estate	NOUN
ftr-386	929	20	,	,	PUNCT
ftr-386	929	21	corporations	corporation	NOUN
ftr-386	929	22	,	,	PUNCT
ftr-386	929	23	etc	etc	X
ftr-386	929	24	.	.	X
ftr-386	929	25	)	)	PUNCT
ftr-386	929	26	,	,	PUNCT
ftr-386	929	27	and	and	CCONJ
ftr-386	929	28	so	so	ADV
ftr-386	929	29	it	it	PRON
ftr-386	929	30	was	be	AUX
ftr-386	929	31	necessary	necessary	ADJ
ftr-386	929	32	to	to	PART
ftr-386	929	33	articulate	articulate	VERB
ftr-386	929	34	the	the	DET
ftr-386	929	35	distinction	distinction	NOUN
ftr-386	929	36	between	between	ADP
ftr-386	929	37	the	the	DET
ftr-386	929	38	entity	entity	NOUN
ftr-386	929	39	itself	itself	PRON
ftr-386	929	40	and	and	CCONJ
ftr-386	929	41	its	its	PRON
ftr-386	929	42	stakeholders	stakeholder	NOUN
ftr-386	929	43	.	.	PUNCT
ftr-386	930	1	the	the	DET
ftr-386	930	2	concept	concept	NOUN
ftr-386	930	3	that	that	PRON
ftr-386	930	4	was	be	AUX
ftr-386	930	5	the	the	DET
ftr-386	930	6	fulcrum	fulcrum	NOUN
ftr-386	930	7	of	of	ADP
ftr-386	930	8	this	this	DET
ftr-386	930	9	articulation	articulation	NOUN
ftr-386	930	10	was	be	AUX
ftr-386	930	11	that	that	PRON
ftr-386	930	12	of	of	ADP
ftr-386	930	13	“	"	PUNCT
ftr-386	930	14	endowment	endowment	NOUN
ftr-386	930	15	.	.	PUNCT
ftr-386	930	16	”	"	PUNCT
ftr-386	931	1	thus	thus	ADV
ftr-386	931	2	,	,	PUNCT
ftr-386	931	3	in	in	ADP
ftr-386	931	4	the	the	DET
ftr-386	931	5	case	case	NOUN
ftr-386	931	6	of	of	ADP
ftr-386	931	7	business	business	NOUN
ftr-386	931	8	accounting	accounting	NOUN
ftr-386	931	9	,	,	PUNCT
ftr-386	931	10	endowment	endowment	NOUN
ftr-386	931	11	(	(	PUNCT
ftr-386	931	12	capital	capital	NOUN
ftr-386	931	13	)	)	PUNCT
ftr-386	931	14	mostly	mostly	ADV
ftr-386	931	15	(	(	PUNCT
ftr-386	931	16	but	but	CCONJ
ftr-386	931	17	not	not	PART
ftr-386	931	18	exclusively	exclusively	ADV
ftr-386	931	19	)	)	PUNCT
ftr-386	931	20	took	take	VERB
ftr-386	931	21	the	the	DET
ftr-386	931	22	form	form	NOUN
ftr-386	931	23	of	of	ADP
ftr-386	931	24	the	the	DET
ftr-386	931	25	proceeds	proceed	NOUN
ftr-386	931	26	of	of	ADP
ftr-386	931	27	initial	initial	ADJ
ftr-386	931	28	-	-	PUNCT
ftr-386	931	29	issue	issue	NOUN
ftr-386	931	30	stock	stock	NOUN
ftr-386	931	31	sales	sale	NOUN
ftr-386	931	32	(	(	PUNCT
ftr-386	931	33	or	or	CCONJ
ftr-386	931	34	contributions	contribution	NOUN
ftr-386	931	35	of	of	ADP
ftr-386	931	36	cash	cash	NOUN
ftr-386	931	37	or	or	CCONJ
ftr-386	931	38	property	property	NOUN
ftr-386	931	39	by	by	ADP
ftr-386	931	40	partners	partner	NOUN
ftr-386	931	41	in	in	ADP
ftr-386	931	42	a	a	DET
ftr-386	931	43	partnership	partnership	NOUN
ftr-386	931	44	)	)	PUNCT
ftr-386	931	45	.	.	PUNCT
ftr-386	932	1	however	however	ADV
ftr-386	932	2	,	,	PUNCT
ftr-386	932	3	the	the	DET
ftr-386	932	4	“	"	PUNCT
ftr-386	932	5	capital	capital	NOUN
ftr-386	932	6	”	"	PUNCT
ftr-386	932	7	concept	concept	NOUN
ftr-386	932	8	extended	extend	VERB
ftr-386	932	9	further	far	ADV
ftr-386	932	10	to	to	PART
ftr-386	932	11	encompass	encompass	VERB
ftr-386	932	12	additions	addition	NOUN
ftr-386	932	13	to	to	ADP
ftr-386	932	14	the	the	DET
ftr-386	932	15	entity	entity	NOUN
ftr-386	932	16	’s	’s	PART
ftr-386	932	17	earnings	earning	NOUN
ftr-386	932	18	base	base	NOUN
ftr-386	932	19	from	from	ADP
ftr-386	932	20	sources	source	NOUN
ftr-386	932	21	other	other	ADJ
ftr-386	932	22	than	than	ADP
ftr-386	932	23	retained	retain	VERB
ftr-386	932	24	earnings	earning	NOUN
ftr-386	932	25	and	and	CCONJ
ftr-386	932	26	profits	profit	NOUN
ftr-386	932	27	.	.	PUNCT
ftr-386	933	1	this165	this165	PROPN
ftr-386	933	2	concept	concept	NOUN
ftr-386	933	3	of	of	ADP
ftr-386	933	4	“	"	PUNCT
ftr-386	933	5	capital	capital	NOUN
ftr-386	933	6	”	"	PUNCT
ftr-386	933	7	was	be	AUX
ftr-386	933	8	followed	follow	VERB
ftr-386	933	9	by	by	ADP
ftr-386	933	10	the	the	DET
ftr-386	933	11	supreme	supreme	PROPN
ftr-386	933	12	court	court	PROPN
ftr-386	933	13	in	in	ADP
ftr-386	933	14	an	an	DET
ftr-386	933	15	early	early	ADJ
ftr-386	933	16	(	(	PUNCT
ftr-386	933	17	1925	1925	NUM
ftr-386	933	18	)	)	PUNCT
ftr-386	933	19	decision	decision	NOUN
ftr-386	933	20	,	,	PUNCT
ftr-386	933	21	edwards	edwards	PROPN
ftr-386	933	22	v.	v.	PROPN
ftr-386	933	23	cuba	cuba	PROPN
ftr-386	933	24	r.r	r.r	PROPN
ftr-386	933	25	.	.	PROPN
ftr-386	933	26	co.	co.	PROPN
ftr-386	933	27	,	,	PUNCT
ftr-386	933	28	holding	hold	VERB
ftr-386	933	29	that	that	SCONJ
ftr-386	933	30	a	a	DET
ftr-386	933	31	non	non	ADJ
ftr-386	933	32	-	-	ADJ
ftr-386	933	33	shareholder166	shareholder166	ADJ
ftr-386	933	34	contribution	contribution	NOUN
ftr-386	933	35	to	to	ADP
ftr-386	933	36	capital	capital	NOUN
ftr-386	933	37	dedicated	dedicate	VERB
ftr-386	933	38	to	to	ADP
ftr-386	933	39	long	long	ADJ
ftr-386	933	40	-	-	PUNCT
ftr-386	933	41	term	term	NOUN
ftr-386	933	42	investment	investment	NOUN
ftr-386	933	43	was	be	AUX
ftr-386	933	44	non	non	ADJ
ftr-386	933	45	-	-	NOUN
ftr-386	933	46	income	income	NOUN
ftr-386	933	47	.	.	PUNCT
ftr-386	934	1	the	the	DET
ftr-386	934	2	decision	decision	NOUN
ftr-386	934	3	in	in	ADP
ftr-386	934	4	cuba	cuba	PROPN
ftr-386	934	5	r.r	r.r	PROPN
ftr-386	934	6	.	.	PROPN
ftr-386	934	7	was	be	AUX
ftr-386	934	8	clearly	clearly	ADV
ftr-386	934	9	influenced	influence	VERB
ftr-386	934	10	by	by	ADP
ftr-386	934	11	the	the	DET
ftr-386	934	12	1920	1920	NUM
ftr-386	934	13	macomber	macomber	PROPN
ftr-386	934	14	definition	definition	NOUN
ftr-386	934	15	of	of	ADP
ftr-386	934	16	income	income	NOUN
ftr-386	934	17	as	as	ADP
ftr-386	934	18	being	be	AUX
ftr-386	934	19	gain	gain	NOUN
ftr-386	934	20	“	"	PUNCT
ftr-386	934	21	proceeding	proceed	VERB
ftr-386	934	22	from	from	ADP
ftr-386	934	23	”	"	PUNCT
ftr-386	934	24	capital	capital	NOUN
ftr-386	934	25	or	or	CCONJ
ftr-386	934	26	labor	labor	NOUN
ftr-386	934	27	,	,	PUNCT
ftr-386	934	28	because	because	SCONJ
ftr-386	934	29	the167	the167	ADJ
ftr-386	934	30	contribution	contribution	NOUN
ftr-386	934	31	went	go	VERB
ftr-386	934	32	into	into	ADP
ftr-386	934	33	the	the	DET
ftr-386	934	34	earnings	earning	NOUN
ftr-386	934	35	base	base	NOUN
ftr-386	934	36	,	,	PUNCT
ftr-386	934	37	and	and	CCONJ
ftr-386	934	38	was	be	AUX
ftr-386	934	39	not	not	PART
ftr-386	934	40	itself	itself	PRON
ftr-386	934	41	the	the	DET
ftr-386	934	42	fruit	fruit	NOUN
ftr-386	934	43	of	of	ADP
ftr-386	934	44	operating	operate	VERB
ftr-386	934	45	the	the	DET
ftr-386	934	46	business.168	business.168	PROPN
ftr-386	934	47	410	410	NUM
ftr-386	934	48	florida	florida	PROPN
ftr-386	934	49	tax	tax	NOUN
ftr-386	934	50	review	review	NOUN
ftr-386	935	1	[	[	X
ftr-386	935	2	vol.8:4	vol.8:4	NOUN
ftr-386	935	3	169	169	NUM
ftr-386	935	4	.	.	PUNCT
ftr-386	936	1	see	see	PROPN
ftr-386	936	2	detroit	detroit	PROPN
ftr-386	936	3	edison	edison	PROPN
ftr-386	936	4	co.	co.	PROPN
ftr-386	937	1	v.	v.	CCONJ
ftr-386	937	2	comm’r	comm’r	PROPN
ftr-386	937	3	,	,	PUNCT
ftr-386	937	4	319	319	NUM
ftr-386	937	5	u.s	u.s	PROPN
ftr-386	937	6	.	.	PROPN
ftr-386	937	7	98	98	NUM
ftr-386	937	8	(	(	PUNCT
ftr-386	937	9	1943	1943	NUM
ftr-386	937	10	)	)	PUNCT
ftr-386	937	11	.	.	PUNCT
ftr-386	938	1	a	a	DET
ftr-386	938	2	zero	zero	NUM
ftr-386	938	3	basis	basis	NOUN
ftr-386	938	4	results	result	NOUN
ftr-386	938	5	in	in	ADP
ftr-386	938	6	eventual	eventual	ADJ
ftr-386	938	7	taxation	taxation	NOUN
ftr-386	938	8	of	of	ADP
ftr-386	938	9	the	the	DET
ftr-386	938	10	item	item	NOUN
ftr-386	938	11	in	in	ADP
ftr-386	938	12	question	question	NOUN
ftr-386	938	13	.	.	PUNCT
ftr-386	939	1	170	170	NUM
ftr-386	939	2	.	.	PUNCT
ftr-386	940	1	see	see	VERB
ftr-386	940	2	note	note	NOUN
ftr-386	940	3	82	82	NUM
ftr-386	940	4	.	.	NOUN
ftr-386	940	5	171	171	NUM
ftr-386	940	6	.	.	PUNCT
ftr-386	941	1	see	see	VERB
ftr-386	941	2	irc	irc	PROPN
ftr-386	941	3	§	§	PROPN
ftr-386	941	4	§	§	PROPN
ftr-386	941	5	118	118	NUM
ftr-386	941	6	(	(	PUNCT
ftr-386	941	7	exclusion	exclusion	NOUN
ftr-386	941	8	for	for	ADP
ftr-386	941	9	contribution	contribution	NOUN
ftr-386	941	10	to	to	ADP
ftr-386	941	11	capital	capital	NOUN
ftr-386	941	12	of	of	ADP
ftr-386	941	13	corporation	corporation	NOUN
ftr-386	941	14	)	)	PUNCT
ftr-386	941	15	,	,	PUNCT
ftr-386	941	16	305(a	305(a	NUM
ftr-386	941	17	)	)	PUNCT
ftr-386	941	18	(	(	PUNCT
ftr-386	941	19	exclusion	exclusion	NOUN
ftr-386	941	20	for	for	ADP
ftr-386	941	21	pro	pro	ADJ
ftr-386	941	22	-	-	ADJ
ftr-386	941	23	rata	rata	ADJ
ftr-386	941	24	stock	stock	NOUN
ftr-386	941	25	dividend	dividend	NOUN
ftr-386	941	26	)	)	PUNCT
ftr-386	941	27	,	,	PUNCT
ftr-386	941	28	721	721	NUM
ftr-386	941	29	(	(	PUNCT
ftr-386	941	30	exclusion	exclusion	NOUN
ftr-386	941	31	for	for	ADP
ftr-386	941	32	contributions	contribution	NOUN
ftr-386	941	33	to	to	ADP
ftr-386	941	34	tax	tax	NOUN
ftr-386	941	35	partnership	partnership	NOUN
ftr-386	941	36	)	)	PUNCT
ftr-386	941	37	,	,	PUNCT
ftr-386	941	38	and	and	CCONJ
ftr-386	941	39	1032	1032	NUM
ftr-386	941	40	(	(	PUNCT
ftr-386	941	41	exclusion	exclusion	NOUN
ftr-386	941	42	for	for	ADP
ftr-386	941	43	proceeds	proceed	NOUN
ftr-386	941	44	of	of	ADP
ftr-386	941	45	sale	sale	NOUN
ftr-386	941	46	by	by	ADP
ftr-386	941	47	corporation	corporation	NOUN
ftr-386	941	48	of	of	ADP
ftr-386	941	49	its	its	PRON
ftr-386	941	50	own	own	ADJ
ftr-386	941	51	stock	stock	NOUN
ftr-386	941	52	)	)	PUNCT
ftr-386	941	53	.	.	PUNCT
ftr-386	942	1	172	172	X
ftr-386	942	2	.	.	PUNCT
ftr-386	943	1	see	see	VERB
ftr-386	943	2	note	note	NOUN
ftr-386	943	3	50	50	NUM
ftr-386	943	4	.	.	PUNCT
ftr-386	944	1	173	173	NUM
ftr-386	944	2	.	.	PUNCT
ftr-386	945	1	see	see	VERB
ftr-386	945	2	irc	irc	PROPN
ftr-386	945	3	§	§	PROPN
ftr-386	945	4	§	§	PROPN
ftr-386	945	5	101(a	101(a	PROPN
ftr-386	945	6	)	)	PUNCT
ftr-386	945	7	(	(	PUNCT
ftr-386	945	8	exclusion	exclusion	NOUN
ftr-386	945	9	for	for	ADP
ftr-386	945	10	life	life	NOUN
ftr-386	945	11	insurance	insurance	NOUN
ftr-386	945	12	proceeds	proceed	NOUN
ftr-386	945	13	received	receive	VERB
ftr-386	945	14	by	by	ADP
ftr-386	945	15	reason	reason	NOUN
ftr-386	945	16	of	of	ADP
ftr-386	945	17	death	death	NOUN
ftr-386	945	18	)	)	PUNCT
ftr-386	945	19	and	and	CCONJ
ftr-386	945	20	102(a	102(a	NUM
ftr-386	945	21	)	)	PUNCT
ftr-386	945	22	(	(	PUNCT
ftr-386	945	23	exclusion	exclusion	NOUN
ftr-386	945	24	for	for	ADP
ftr-386	945	25	other	other	ADJ
ftr-386	945	26	gratuitous	gratuitous	ADJ
ftr-386	945	27	receipts	receipt	NOUN
ftr-386	945	28	)	)	PUNCT
ftr-386	945	29	.	.	PUNCT
ftr-386	946	1	174	174	NUM
ftr-386	946	2	.	.	PUNCT
ftr-386	947	1	278	278	NUM
ftr-386	947	2	u.s	u.s	PROPN
ftr-386	947	3	.	.	PROPN
ftr-386	947	4	470	470	NUM
ftr-386	947	5	(	(	PUNCT
ftr-386	947	6	1929	1929	NUM
ftr-386	947	7	)	)	PUNCT
ftr-386	947	8	.	.	PUNCT
ftr-386	948	1	175	175	NUM
ftr-386	948	2	.	.	PUNCT
ftr-386	949	1	for	for	ADP
ftr-386	949	2	example	example	NOUN
ftr-386	949	3	,	,	PUNCT
ftr-386	949	4	if	if	SCONJ
ftr-386	949	5	x	x	PRON
ftr-386	949	6	buys	buy	VERB
ftr-386	949	7	property	property	NOUN
ftr-386	949	8	for	for	ADP
ftr-386	949	9	$	$	SYM
ftr-386	949	10	10,000	10,000	NUM
ftr-386	949	11	that	that	PRON
ftr-386	949	12	is	be	AUX
ftr-386	949	13	gifted	gifted	ADJ
ftr-386	949	14	to	to	ADP
ftr-386	949	15	b	b	NOUN
ftr-386	949	16	when	when	SCONJ
ftr-386	949	17	the	the	DET
ftr-386	949	18	property	property	NOUN
ftr-386	949	19	is	be	AUX
ftr-386	949	20	worth	worth	ADJ
ftr-386	949	21	$	$	SYM
ftr-386	949	22	100,000	100,000	NUM
ftr-386	949	23	,	,	PUNCT
ftr-386	949	24	and	and	CCONJ
ftr-386	949	25	b	b	NOUN
ftr-386	949	26	sells	sell	VERB
ftr-386	949	27	the	the	DET
ftr-386	949	28	property	property	NOUN
ftr-386	949	29	for	for	ADP
ftr-386	949	30	$	$	SYM
ftr-386	949	31	100,000	100,000	NUM
ftr-386	949	32	,	,	PUNCT
ftr-386	949	33	b	b	NOUN
ftr-386	949	34	is	be	AUX
ftr-386	949	35	taxed	tax	VERB
ftr-386	949	36	on	on	ADP
ftr-386	949	37	gain	gain	NOUN
ftr-386	949	38	of	of	ADP
ftr-386	949	39	$	$	SYM
ftr-386	949	40	90,000	90,000	NUM
ftr-386	949	41	.	.	PUNCT
ftr-386	950	1	if	if	SCONJ
ftr-386	950	2	the	the	DET
ftr-386	950	3	gift	gift	NOUN
ftr-386	950	4	is	be	AUX
ftr-386	950	5	to	to	PART
ftr-386	950	6	be	be	AUX
ftr-386	950	7	“	"	PUNCT
ftr-386	950	8	permanently	permanently	ADV
ftr-386	950	9	”	"	PUNCT
ftr-386	950	10	exempt	exempt	ADJ
ftr-386	950	11	from	from	ADP
ftr-386	950	12	donee	donee	NOUN
ftr-386	950	13	tax	tax	NOUN
ftr-386	950	14	,	,	PUNCT
ftr-386	950	15	the	the	DET
ftr-386	950	16	donee	donee	NOUN
ftr-386	950	17	would	would	AUX
ftr-386	950	18	have	have	VERB
ftr-386	950	19	to	to	PART
ftr-386	950	20	have	have	VERB
ftr-386	950	21	a	a	DET
ftr-386	950	22	basis	basis	NOUN
ftr-386	950	23	equal	equal	ADJ
ftr-386	950	24	to	to	ADP
ftr-386	950	25	its	its	PRON
ftr-386	950	26	value	value	NOUN
ftr-386	950	27	as	as	ADP
ftr-386	950	28	of	of	ADP
ftr-386	950	29	the	the	DET
ftr-386	950	30	date	date	NOUN
ftr-386	950	31	of	of	ADP
ftr-386	950	32	gift	gift	NOUN
ftr-386	950	33	.	.	PUNCT
ftr-386	951	1	(	(	PUNCT
ftr-386	951	2	such	such	ADJ
ftr-386	951	3	is	be	AUX
ftr-386	951	4	the	the	DET
ftr-386	951	5	rule	rule	NOUN
ftr-386	951	6	for	for	ADP
ftr-386	951	7	property	property	NOUN
ftr-386	951	8	acquired	acquire	VERB
ftr-386	951	9	by	by	ADP
ftr-386	951	10	bequest	bequest	NOUN
ftr-386	951	11	and	and	CCONJ
ftr-386	951	12	inheritance	inheritance	NOUN
ftr-386	951	13	under	under	ADP
ftr-386	951	14	irc	irc	PROPN
ftr-386	951	15	§	§	PROPN
ftr-386	951	16	1014	1014	NUM
ftr-386	951	17	.	.	PUNCT
ftr-386	951	18	)	)	PUNCT
ftr-386	952	1	176	176	NUM
ftr-386	952	2	.	.	PUNCT
ftr-386	953	1	the	the	DET
ftr-386	953	2	court	court	NOUN
ftr-386	953	3	relied	rely	VERB
ftr-386	953	4	on	on	ADP
ftr-386	953	5	united	united	PROPN
ftr-386	953	6	states	states	PROPN
ftr-386	953	7	v.	v.	CCONJ
ftr-386	953	8	phellis	phellis	PROPN
ftr-386	953	9	,	,	PUNCT
ftr-386	953	10	257	257	NUM
ftr-386	953	11	u.s	u.s	PROPN
ftr-386	953	12	.	.	PROPN
ftr-386	953	13	156	156	NUM
ftr-386	953	14	(	(	PUNCT
ftr-386	953	15	1921	1921	NUM
ftr-386	953	16	)	)	PUNCT
ftr-386	953	17	(	(	PUNCT
ftr-386	953	18	holding	hold	VERB
ftr-386	953	19	that	that	SCONJ
ftr-386	953	20	a	a	DET
ftr-386	953	21	shareholder	shareholder	NOUN
ftr-386	953	22	could	could	AUX
ftr-386	953	23	be	be	AUX
ftr-386	953	24	taxed	tax	VERB
ftr-386	953	25	on	on	ADP
ftr-386	953	26	the	the	DET
ftr-386	953	27	entire	entire	ADJ
ftr-386	953	28	dividend	dividend	NOUN
ftr-386	953	29	even	even	ADV
ftr-386	953	30	though	though	SCONJ
ftr-386	953	31	the	the	DET
ftr-386	953	32	dividend	dividend	NOUN
ftr-386	953	33	represented	represent	VERB
ftr-386	953	34	earnings	earning	NOUN
ftr-386	953	35	and	and	CCONJ
ftr-386	953	36	profits	profit	NOUN
ftr-386	953	37	of	of	ADP
ftr-386	953	38	the	the	DET
ftr-386	953	39	corporation	corporation	NOUN
ftr-386	953	40	accrued	accrue	VERB
ftr-386	953	41	before	before	SCONJ
ftr-386	953	42	the	the	DET
ftr-386	953	43	shareholder	shareholder	NOUN
ftr-386	953	44	acquired	acquire	VERB
ftr-386	953	45	the	the	DET
ftr-386	953	46	stock	stock	NOUN
ftr-386	953	47	)	)	PUNCT
ftr-386	953	48	,	,	PUNCT
ftr-386	953	49	and	and	CCONJ
ftr-386	953	50	irwin	irwin	PROPN
ftr-386	953	51	v.	v.	PROPN
ftr-386	953	52	gavit	gavit	PROPN
ftr-386	953	53	,	,	PUNCT
ftr-386	953	54	268	268	NUM
ftr-386	953	55	u.s	u.s	PROPN
ftr-386	953	56	.	.	PROPN
ftr-386	953	57	161	161	NUM
ftr-386	953	58	(	(	PUNCT
ftr-386	953	59	holding	hold	VERB
ftr-386	953	60	that	that	SCONJ
ftr-386	953	61	the	the	DET
ftr-386	953	62	exclusion	exclusion	NOUN
ftr-386	953	63	for	for	ADP
ftr-386	953	64	bequests	bequest	NOUN
ftr-386	953	65	did	do	AUX
ftr-386	953	66	not	not	PART
ftr-386	953	67	exempt	exempt	VERB
ftr-386	953	68	a	a	DET
ftr-386	953	69	bequest	bequest	NOUN
ftr-386	953	70	of	of	ADP
ftr-386	953	71	a	a	DET
ftr-386	953	72	right	right	NOUN
ftr-386	953	73	to	to	PART
ftr-386	953	74	trust	trust	VERB
ftr-386	953	75	income	income	NOUN
ftr-386	953	76	)	)	PUNCT
ftr-386	953	77	.	.	PUNCT
ftr-386	954	1	but	but	CCONJ
ftr-386	954	2	cuba	cuba	PROPN
ftr-386	954	3	r.r	r.r	PROPN
ftr-386	954	4	.	.	PROPN
ftr-386	954	5	was	be	AUX
ftr-386	954	6	soon	soon	ADV
ftr-386	954	7	shorn	shorn	VERB
ftr-386	954	8	of	of	ADP
ftr-386	954	9	all	all	DET
ftr-386	954	10	effect	effect	NOUN
ftr-386	954	11	by	by	ADP
ftr-386	954	12	the	the	DET
ftr-386	954	13	supreme	supreme	PROPN
ftr-386	954	14	court	court	PROPN
ftr-386	954	15	in	in	ADP
ftr-386	954	16	a	a	DET
ftr-386	954	17	case	case	NOUN
ftr-386	954	18	holding	hold	VERB
ftr-386	954	19	that	that	SCONJ
ftr-386	954	20	a	a	DET
ftr-386	954	21	corporation	corporation	NOUN
ftr-386	954	22	obtained	obtain	VERB
ftr-386	954	23	no	no	DET
ftr-386	954	24	basis	basis	NOUN
ftr-386	954	25	from	from	ADP
ftr-386	954	26	a	a	DET
ftr-386	954	27	non	non	ADJ
ftr-386	954	28	-	-	ADJ
ftr-386	954	29	shareholder	shareholder	ADJ
ftr-386	954	30	contribution	contribution	NOUN
ftr-386	954	31	of	of	ADP
ftr-386	954	32	capital	capital	NOUN
ftr-386	954	33	,	,	PUNCT
ftr-386	954	34	and	and	CCONJ
ftr-386	954	35	was	be	AUX
ftr-386	954	36	later	later	ADV
ftr-386	954	37	implicitly	implicitly	ADV
ftr-386	954	38	overruled	overrule	VERB
ftr-386	954	39	by	by	ADP
ftr-386	954	40	glenshaw169	glenshaw169	PROPN
ftr-386	954	41	glass	glass	NOUN
ftr-386	954	42	,	,	PUNCT
ftr-386	954	43	holding	hold	VERB
ftr-386	954	44	that	that	SCONJ
ftr-386	954	45	an	an	DET
ftr-386	954	46	accession	accession	NOUN
ftr-386	954	47	to	to	ADP
ftr-386	954	48	wealth	wealth	NOUN
ftr-386	954	49	(	(	PUNCT
ftr-386	954	50	regardless	regardless	ADV
ftr-386	954	51	of	of	ADP
ftr-386	954	52	source	source	NOUN
ftr-386	954	53	or	or	CCONJ
ftr-386	954	54	use	use	NOUN
ftr-386	954	55	)	)	PUNCT
ftr-386	954	56	is170	is170	PROPN
ftr-386	954	57	gross	gross	ADJ
ftr-386	954	58	income	income	NOUN
ftr-386	954	59	(	(	PUNCT
ftr-386	954	60	unless	unless	SCONJ
ftr-386	954	61	specifically	specifically	ADV
ftr-386	954	62	excluded	exclude	VERB
ftr-386	954	63	)	)	PUNCT
ftr-386	954	64	.	.	PUNCT
ftr-386	955	1	in	in	ADP
ftr-386	955	2	the	the	DET
ftr-386	955	3	case	case	NOUN
ftr-386	955	4	of	of	ADP
ftr-386	955	5	entity	entity	NOUN
ftr-386	955	6	taxation	taxation	NOUN
ftr-386	955	7	,	,	PUNCT
ftr-386	955	8	the	the	DET
ftr-386	955	9	concept	concept	NOUN
ftr-386	955	10	of	of	ADP
ftr-386	955	11	endowment	endowment	NOUN
ftr-386	955	12	capital	capital	NOUN
ftr-386	955	13	has	have	AUX
ftr-386	955	14	been	be	AUX
ftr-386	955	15	comprehensively	comprehensively	ADV
ftr-386	955	16	implemented	implement	VERB
ftr-386	955	17	by	by	ADP
ftr-386	955	18	detailed	detailed	ADJ
ftr-386	955	19	statutory	statutory	ADJ
ftr-386	955	20	provision.171	provision.171	NOUN
ftr-386	955	21	in	in	ADP
ftr-386	955	22	the	the	DET
ftr-386	955	23	case	case	NOUN
ftr-386	955	24	of	of	ADP
ftr-386	955	25	trusts	trust	NOUN
ftr-386	955	26	(	(	PUNCT
ftr-386	955	27	and	and	CCONJ
ftr-386	955	28	estates	estate	NOUN
ftr-386	955	29	)	)	PUNCT
ftr-386	955	30	,	,	PUNCT
ftr-386	955	31	the	the	DET
ftr-386	955	32	equivalent	equivalent	NOUN
ftr-386	955	33	of	of	ADP
ftr-386	955	34	“	"	PUNCT
ftr-386	955	35	capital	capital	NOUN
ftr-386	955	36	”	"	PUNCT
ftr-386	955	37	is	be	AUX
ftr-386	955	38	“	"	PUNCT
ftr-386	955	39	principal	principal	ADJ
ftr-386	955	40	,	,	PUNCT
ftr-386	955	41	”	"	PUNCT
ftr-386	955	42	which	which	PRON
ftr-386	955	43	originally	originally	ADV
ftr-386	955	44	consists	consist	VERB
ftr-386	955	45	of	of	ADP
ftr-386	955	46	the	the	DET
ftr-386	955	47	gratuitous	gratuitous	ADJ
ftr-386	955	48	transfers	transfer	NOUN
ftr-386	955	49	that	that	PRON
ftr-386	955	50	fund	fund	VERB
ftr-386	955	51	the	the	DET
ftr-386	955	52	entity	entity	NOUN
ftr-386	955	53	,	,	PUNCT
ftr-386	955	54	but	but	CCONJ
ftr-386	955	55	was	be	AUX
ftr-386	955	56	also	also	ADV
ftr-386	955	57	deemed	deem	VERB
ftr-386	955	58	to	to	PART
ftr-386	955	59	have	have	AUX
ftr-386	955	60	included	include	VERB
ftr-386	955	61	net	net	ADJ
ftr-386	955	62	appreciation	appreciation	NOUN
ftr-386	955	63	in	in	ADP
ftr-386	955	64	property	property	NOUN
ftr-386	955	65	,	,	PUNCT
ftr-386	955	66	whether	whether	SCONJ
ftr-386	955	67	realized	realize	VERB
ftr-386	955	68	or	or	CCONJ
ftr-386	955	69	unrealized	unrealize	VERB
ftr-386	955	70	.	.	PUNCT
ftr-386	956	1	this	this	DET
ftr-386	956	2	“	"	PUNCT
ftr-386	956	3	endowment	endowment	NOUN
ftr-386	956	4	”	"	PUNCT
ftr-386	956	5	concept	concept	NOUN
ftr-386	956	6	appears	appear	VERB
ftr-386	956	7	to	to	ADP
ftr-386	956	8	lie172	lie172	PROPN
ftr-386	956	9	behind	behind	ADP
ftr-386	956	10	the	the	DET
ftr-386	956	11	long	long	ADV
ftr-386	956	12	-	-	PUNCT
ftr-386	956	13	standing	stand	VERB
ftr-386	956	14	statutory	statutory	ADJ
ftr-386	956	15	exclusions	exclusion	NOUN
ftr-386	956	16	for	for	ADP
ftr-386	956	17	gratuitous	gratuitous	ADJ
ftr-386	956	18	receipts	receipt	NOUN
ftr-386	956	19	of	of	ADP
ftr-386	956	20	not	not	PART
ftr-386	956	21	only	only	ADV
ftr-386	956	22	trusts	trust	NOUN
ftr-386	956	23	and	and	CCONJ
ftr-386	956	24	estates	estate	NOUN
ftr-386	956	25	but	but	CCONJ
ftr-386	956	26	also	also	ADV
ftr-386	956	27	of	of	ADP
ftr-386	956	28	individuals	individual	NOUN
ftr-386	956	29	.	.	PUNCT
ftr-386	957	1	however	however	ADV
ftr-386	957	2	,	,	PUNCT
ftr-386	957	3	the	the	DET
ftr-386	957	4	1929	1929	NUM
ftr-386	957	5	case	case	NOUN
ftr-386	957	6	of	of	ADP
ftr-386	957	7	taft	taft	PROPN
ftr-386	957	8	v.173	v.173	PROPN
ftr-386	957	9	bowers	bowers	PROPN
ftr-386	957	10	rejects	reject	VERB
ftr-386	957	11	the	the	DET
ftr-386	957	12	notion	notion	NOUN
ftr-386	957	13	that	that	SCONJ
ftr-386	957	14	the	the	DET
ftr-386	957	15	“	"	PUNCT
ftr-386	957	16	original	original	ADJ
ftr-386	957	17	endowment	endowment	NOUN
ftr-386	957	18	”	"	PUNCT
ftr-386	957	19	notion	notion	NOUN
ftr-386	957	20	is	be	AUX
ftr-386	957	21	built	build	VERB
ftr-386	957	22	into174	into174	ADP
ftr-386	957	23	the	the	DET
ftr-386	957	24	16th	16th	ADJ
ftr-386	957	25	amendment	amendment	NOUN
ftr-386	957	26	.	.	PUNCT
ftr-386	958	1	that	that	DET
ftr-386	958	2	case	case	NOUN
ftr-386	958	3	dealt	deal	VERB
ftr-386	958	4	with	with	ADP
ftr-386	958	5	the	the	DET
ftr-386	958	6	constitutionality	constitutionality	NOUN
ftr-386	958	7	of	of	ADP
ftr-386	958	8	the	the	DET
ftr-386	958	9	predecessor	predecessor	NOUN
ftr-386	958	10	of	of	ADP
ftr-386	958	11	section	section	NOUN
ftr-386	958	12	1015	1015	NUM
ftr-386	958	13	,	,	PUNCT
ftr-386	958	14	providing	provide	VERB
ftr-386	958	15	that	that	SCONJ
ftr-386	958	16	the	the	DET
ftr-386	958	17	donee	donee	NOUN
ftr-386	958	18	of	of	ADP
ftr-386	958	19	an	an	DET
ftr-386	958	20	in	in	ADP
ftr-386	958	21	-	-	PUNCT
ftr-386	958	22	kind	kind	NOUN
ftr-386	958	23	gift	gift	NOUN
ftr-386	958	24	takes	take	VERB
ftr-386	958	25	the	the	DET
ftr-386	958	26	same	same	ADJ
ftr-386	958	27	income	income	NOUN
ftr-386	958	28	tax	tax	NOUN
ftr-386	958	29	basis	basis	NOUN
ftr-386	958	30	as	as	ADP
ftr-386	958	31	the	the	DET
ftr-386	958	32	donor	donor	NOUN
ftr-386	958	33	,	,	PUNCT
ftr-386	958	34	exposing	expose	VERB
ftr-386	958	35	the	the	DET
ftr-386	958	36	donee	donee	NOUN
ftr-386	958	37	to	to	ADP
ftr-386	958	38	being	be	AUX
ftr-386	958	39	taxed	tax	VERB
ftr-386	958	40	on	on	ADP
ftr-386	958	41	a	a	DET
ftr-386	958	42	portion	portion	NOUN
ftr-386	958	43	of	of	ADP
ftr-386	958	44	the	the	DET
ftr-386	958	45	gift	gift	NOUN
ftr-386	958	46	.	.	PUNCT
ftr-386	959	1	the	the	DET
ftr-386	959	2	donee	donee	NOUN
ftr-386	959	3	in	in	ADP
ftr-386	959	4	taft	taft	PROPN
ftr-386	959	5	argued	argue	VERB
ftr-386	959	6	that	that	SCONJ
ftr-386	959	7	the	the	DET
ftr-386	959	8	entire	entire	ADJ
ftr-386	959	9	value	value	NOUN
ftr-386	959	10	of	of	ADP
ftr-386	959	11	the	the	DET
ftr-386	959	12	gift175	gift175	PROPN
ftr-386	959	13	was	be	AUX
ftr-386	959	14	permanently	permanently	ADV
ftr-386	959	15	-	-	PUNCT
ftr-386	959	16	excludible	excludible	ADJ
ftr-386	959	17	“	"	PUNCT
ftr-386	959	18	capital	capital	NOUN
ftr-386	959	19	”	"	PUNCT
ftr-386	959	20	under	under	ADP
ftr-386	959	21	the	the	DET
ftr-386	959	22	16th	16th	ADJ
ftr-386	959	23	amendment	amendment	NOUN
ftr-386	959	24	,	,	PUNCT
ftr-386	959	25	because	because	SCONJ
ftr-386	959	26	the	the	DET
ftr-386	959	27	value	value	NOUN
ftr-386	959	28	of	of	ADP
ftr-386	959	29	the	the	DET
ftr-386	959	30	property	property	NOUN
ftr-386	959	31	received	receive	VERB
ftr-386	959	32	was	be	AUX
ftr-386	959	33	endowment	endowment	NOUN
ftr-386	959	34	to	to	ADP
ftr-386	959	35	the	the	DET
ftr-386	959	36	donee	donee	NOUN
ftr-386	959	37	.	.	PUNCT
ftr-386	960	1	the	the	DET
ftr-386	960	2	supreme	supreme	PROPN
ftr-386	960	3	court	court	PROPN
ftr-386	960	4	upheld	uphold	VERB
ftr-386	960	5	the	the	DET
ftr-386	960	6	statutory	statutory	ADJ
ftr-386	960	7	provision	provision	NOUN
ftr-386	960	8	,	,	PUNCT
ftr-386	960	9	holding	hold	VERB
ftr-386	960	10	that	that	SCONJ
ftr-386	960	11	the	the	DET
ftr-386	960	12	only	only	ADJ
ftr-386	960	13	non	non	ADJ
ftr-386	960	14	-	-	ADJ
ftr-386	960	15	taxable	taxable	ADJ
ftr-386	960	16	“	"	PUNCT
ftr-386	960	17	capital	capital	NOUN
ftr-386	960	18	”	"	PUNCT
ftr-386	960	19	was	be	AUX
ftr-386	960	20	the	the	DET
ftr-386	960	21	cost	cost	NOUN
ftr-386	960	22	of	of	ADP
ftr-386	960	23	the	the	DET
ftr-386	960	24	property	property	NOUN
ftr-386	960	25	to	to	ADP
ftr-386	960	26	the	the	DET
ftr-386	960	27	donor	donor	NOUN
ftr-386	960	28	.	.	PUNCT
ftr-386	961	1	since	since	SCONJ
ftr-386	961	2	the	the	DET
ftr-386	961	3	carry	carry	VERB
ftr-386	961	4	-	-	PUNCT
ftr-386	961	5	over	over	ADP
ftr-386	961	6	basis	basis	NOUN
ftr-386	961	7	rule176	rule176	PROPN
ftr-386	961	8	upheld	uphold	VERB
ftr-386	961	9	in	in	ADP
ftr-386	961	10	taft	taft	NOUN
ftr-386	961	11	effectively	effectively	ADV
ftr-386	961	12	overrides	override	VERB
ftr-386	961	13	the	the	DET
ftr-386	961	14	section	section	NOUN
ftr-386	961	15	102	102	NUM
ftr-386	961	16	gift	gift	NOUN
ftr-386	961	17	exclusion	exclusion	NOUN
ftr-386	961	18	,	,	PUNCT
ftr-386	961	19	it	it	PRON
ftr-386	961	20	must	must	AUX
ftr-386	961	21	be	be	AUX
ftr-386	961	22	the	the	DET
ftr-386	961	23	case	case	NOUN
ftr-386	961	24	that	that	SCONJ
ftr-386	961	25	the	the	DET
ftr-386	961	26	exclusion	exclusion	NOUN
ftr-386	961	27	for	for	ADP
ftr-386	961	28	gratuitous	gratuitous	ADJ
ftr-386	961	29	receipts	receipt	NOUN
ftr-386	961	30	itself	itself	PRON
ftr-386	961	31	is	be	AUX
ftr-386	961	32	not	not	PART
ftr-386	961	33	mandated	mandate	VERB
ftr-386	961	34	by	by	ADP
ftr-386	961	35	the	the	DET
ftr-386	961	36	16th	16th	ADJ
ftr-386	961	37	2007	2007	NUM
ftr-386	961	38	murphy	murphy	NOUN
ftr-386	961	39	and	and	CCONJ
ftr-386	961	40	the	the	DET
ftr-386	961	41	sixteenth	sixteenth	ADJ
ftr-386	961	42	amendment	amendment	NOUN
ftr-386	961	43	411	411	NUM
ftr-386	961	44	177	177	NUM
ftr-386	961	45	.	.	PUNCT
ftr-386	962	1	treating	treat	VERB
ftr-386	962	2	gratuitous	gratuitous	ADJ
ftr-386	962	3	receipts	receipt	NOUN
ftr-386	962	4	as	as	ADP
ftr-386	962	5	gross	gross	ADJ
ftr-386	962	6	income	income	NOUN
ftr-386	962	7	would	would	AUX
ftr-386	962	8	be	be	AUX
ftr-386	962	9	valid	valid	ADJ
ftr-386	962	10	as	as	ADP
ftr-386	962	11	an	an	DET
ftr-386	962	12	indirect	indirect	ADJ
ftr-386	962	13	tax	tax	NOUN
ftr-386	962	14	as	as	ADV
ftr-386	962	15	well	well	ADV
ftr-386	962	16	.	.	PUNCT
ftr-386	963	1	see	see	VERB
ftr-386	963	2	notes	note	NOUN
ftr-386	963	3	13	13	NUM
ftr-386	963	4	and	and	CCONJ
ftr-386	963	5	89	89	NUM
ftr-386	963	6	;	;	PUNCT
ftr-386	963	7	kornhauser	kornhauser	NOUN
ftr-386	963	8	,	,	PUNCT
ftr-386	963	9	note	note	VERB
ftr-386	963	10	31	31	NUM
ftr-386	963	11	(	(	PUNCT
ftr-386	963	12	gifts	gift	NOUN
ftr-386	963	13	)	)	PUNCT
ftr-386	963	14	.	.	PUNCT
ftr-386	964	1	178	178	NUM
ftr-386	964	2	.	.	PUNCT
ftr-386	965	1	see	see	VERB
ftr-386	965	2	,	,	PUNCT
ftr-386	965	3	e.g.	e.g.	ADV
ftr-386	965	4	,	,	PUNCT
ftr-386	965	5	stratton	stratton	PROPN
ftr-386	965	6	’s	’s	PROPN
ftr-386	965	7	independence	independence	PROPN
ftr-386	965	8	v.	v.	ADP
ftr-386	965	9	howbert	howbert	PROPN
ftr-386	965	10	,	,	PUNCT
ftr-386	965	11	note	note	VERB
ftr-386	965	12	132	132	NUM
ftr-386	965	13	;	;	PUNCT
ftr-386	965	14	hays	hay	NOUN
ftr-386	965	15	v.	v.	ADP
ftr-386	965	16	gauley	gauley	PROPN
ftr-386	965	17	mountain	mountain	PROPN
ftr-386	965	18	coal	coal	PROPN
ftr-386	965	19	co.	co.	PROPN
ftr-386	965	20	,	,	PUNCT
ftr-386	965	21	247	247	NUM
ftr-386	965	22	u.s	u.s	PROPN
ftr-386	965	23	.	.	PROPN
ftr-386	965	24	189	189	NUM
ftr-386	965	25	(	(	PUNCT
ftr-386	965	26	1918	1918	NUM
ftr-386	965	27	)	)	PUNCT
ftr-386	965	28	;	;	PUNCT
ftr-386	965	29	merchants	merchant	NOUN
ftr-386	965	30	’	'	PUNCT
ftr-386	965	31	loan	loan	NOUN
ftr-386	965	32	&	&	CCONJ
ftr-386	965	33	trust	trust	PROPN
ftr-386	965	34	co.	co.	PROPN
ftr-386	965	35	v.	v.	ADP
ftr-386	965	36	smietanka	smietanka	PROPN
ftr-386	965	37	,	,	PUNCT
ftr-386	965	38	note	note	VERB
ftr-386	965	39	45	45	NUM
ftr-386	965	40	;	;	PUNCT
ftr-386	965	41	la	la	X
ftr-386	965	42	belle	belle	PROPN
ftr-386	965	43	iron	iron	NOUN
ftr-386	965	44	works	work	NOUN
ftr-386	965	45	v.	v.	ADP
ftr-386	965	46	united	united	PROPN
ftr-386	965	47	states	states	PROPN
ftr-386	965	48	,	,	PUNCT
ftr-386	965	49	256	256	NUM
ftr-386	965	50	u.s	u.s	PROPN
ftr-386	965	51	.	.	PROPN
ftr-386	965	52	377	377	NUM
ftr-386	965	53	(	(	PUNCT
ftr-386	965	54	1921	1921	NUM
ftr-386	965	55	)	)	PUNCT
ftr-386	965	56	.	.	PUNCT
ftr-386	966	1	179	179	NUM
ftr-386	966	2	.	.	PUNCT
ftr-386	967	1	see	see	VERB
ftr-386	967	2	text	text	NOUN
ftr-386	967	3	accompanying	accompanying	ADJ
ftr-386	967	4	note	note	NOUN
ftr-386	967	5	138	138	NUM
ftr-386	967	6	.	.	NOUN
ftr-386	967	7	180	180	NUM
ftr-386	967	8	.	.	PUNCT
ftr-386	968	1	see	see	VERB
ftr-386	968	2	irc	irc	PROPN
ftr-386	968	3	§	§	PROPN
ftr-386	968	4	§	§	PROPN
ftr-386	968	5	316(a)(1	316(a)(1	PROPN
ftr-386	968	6	)	)	PUNCT
ftr-386	968	7	(	(	PUNCT
ftr-386	968	8	exclusion	exclusion	NOUN
ftr-386	968	9	of	of	ADP
ftr-386	968	10	corporate	corporate	ADJ
ftr-386	968	11	distributions	distribution	NOUN
ftr-386	968	12	out	out	ADP
ftr-386	968	13	of	of	ADP
ftr-386	968	14	profits	profit	NOUN
ftr-386	968	15	accumulated	accumulate	VERB
ftr-386	968	16	prior	prior	ADV
ftr-386	968	17	to	to	ADP
ftr-386	968	18	march	march	PROPN
ftr-386	968	19	1	1	NUM
ftr-386	968	20	,	,	PUNCT
ftr-386	968	21	1913	1913	NUM
ftr-386	968	22	)	)	PUNCT
ftr-386	968	23	,	,	PUNCT
ftr-386	968	24	1053	1053	NUM
ftr-386	968	25	(	(	PUNCT
ftr-386	968	26	basis	basis	NOUN
ftr-386	968	27	of	of	ADP
ftr-386	968	28	property	property	NOUN
ftr-386	968	29	acquired	acquire	VERB
ftr-386	968	30	before	before	ADP
ftr-386	968	31	march	march	PROPN
ftr-386	968	32	1	1	NUM
ftr-386	968	33	,	,	PUNCT
ftr-386	968	34	1913	1913	NUM
ftr-386	968	35	)	)	PUNCT
ftr-386	968	36	.	.	PUNCT
ftr-386	969	1	181	181	X
ftr-386	969	2	.	.	PUNCT
ftr-386	970	1	see	see	VERB
ftr-386	970	2	,	,	PUNCT
ftr-386	970	3	e.g.	e.g.	ADV
ftr-386	970	4	,	,	PUNCT
ftr-386	970	5	nichols	nichols	PROPN
ftr-386	970	6	v.	v.	PROPN
ftr-386	970	7	coolidge	coolidge	PROPN
ftr-386	970	8	,	,	PUNCT
ftr-386	970	9	274	274	NUM
ftr-386	970	10	u.s	u.s	PROPN
ftr-386	970	11	.	.	PROPN
ftr-386	970	12	531	531	NUM
ftr-386	970	13	(	(	PUNCT
ftr-386	970	14	1927	1927	NUM
ftr-386	970	15	)	)	PUNCT
ftr-386	970	16	;	;	PUNCT
ftr-386	970	17	helvering	helvere	VERB
ftr-386	970	18	v.	v.	ADP
ftr-386	970	19	helmholz	helmholz	PROPN
ftr-386	970	20	,	,	PUNCT
ftr-386	970	21	296	296	NUM
ftr-386	970	22	u.s	u.s	PROPN
ftr-386	970	23	.	.	PROPN
ftr-386	970	24	93	93	NUM
ftr-386	970	25	(	(	PUNCT
ftr-386	970	26	1935	1935	NUM
ftr-386	970	27	)	)	PUNCT
ftr-386	970	28	(	(	PUNCT
ftr-386	970	29	both	both	DET
ftr-386	970	30	cases	case	VERB
ftr-386	970	31	holding	hold	VERB
ftr-386	970	32	that	that	SCONJ
ftr-386	970	33	the	the	DET
ftr-386	970	34	estate	estate	NOUN
ftr-386	970	35	tax	tax	NOUN
ftr-386	970	36	could	could	AUX
ftr-386	970	37	not	not	PART
ftr-386	970	38	constitutionally	constitutionally	ADV
ftr-386	970	39	be	be	AUX
ftr-386	970	40	applied	apply	VERB
ftr-386	970	41	to	to	ADP
ftr-386	970	42	pre	pre	ADJ
ftr-386	970	43	-	-	ADJ
ftr-386	970	44	enactment	enactment	ADJ
ftr-386	970	45	gratuitous	gratuitous	ADJ
ftr-386	970	46	transfers	transfer	NOUN
ftr-386	970	47	)	)	PUNCT
ftr-386	970	48	.	.	PUNCT
ftr-386	971	1	amendment	amendment	NOUN
ftr-386	971	2	.	.	PUNCT
ftr-386	972	1	that	that	PRON
ftr-386	972	2	being	be	AUX
ftr-386	972	3	the	the	DET
ftr-386	972	4	case	case	NOUN
ftr-386	972	5	,	,	PUNCT
ftr-386	972	6	“	"	PUNCT
ftr-386	972	7	capital	capital	NOUN
ftr-386	972	8	”	"	PUNCT
ftr-386	972	9	(	(	PUNCT
ftr-386	972	10	to	to	ADP
ftr-386	972	11	the	the	DET
ftr-386	972	12	extent	extent	NOUN
ftr-386	972	13	that	that	SCONJ
ftr-386	972	14	it	it	PRON
ftr-386	972	15	has	have	AUX
ftr-386	972	16	any177	any177	ADJ
ftr-386	972	17	constitutional	constitutional	ADJ
ftr-386	972	18	status	status	NOUN
ftr-386	972	19	under	under	ADP
ftr-386	972	20	the	the	DET
ftr-386	972	21	16th	16th	ADJ
ftr-386	972	22	amendment	amendment	NOUN
ftr-386	972	23	)	)	PUNCT
ftr-386	972	24	can	can	AUX
ftr-386	972	25	no	no	ADV
ftr-386	972	26	longer	long	ADV
ftr-386	972	27	,	,	PUNCT
ftr-386	972	28	in	in	ADP
ftr-386	972	29	the	the	DET
ftr-386	972	30	realm	realm	NOUN
ftr-386	972	31	of	of	ADP
ftr-386	972	32	the	the	DET
ftr-386	972	33	income	income	NOUN
ftr-386	972	34	tax	tax	NOUN
ftr-386	972	35	,	,	PUNCT
ftr-386	972	36	be	be	AUX
ftr-386	972	37	equated	equate	VERB
ftr-386	972	38	with	with	ADP
ftr-386	972	39	“	"	PUNCT
ftr-386	972	40	taxpayer	taxpayer	NOUN
ftr-386	972	41	endowment	endowment	NOUN
ftr-386	972	42	.	.	PUNCT
ftr-386	972	43	”	"	PUNCT
ftr-386	973	1	numerous	numerous	ADJ
ftr-386	973	2	early	early	ADJ
ftr-386	973	3	cases	case	NOUN
ftr-386	973	4	rejected	reject	VERB
ftr-386	973	5	the	the	DET
ftr-386	973	6	thesis	thesis	NOUN
ftr-386	973	7	that	that	PRON
ftr-386	973	8	realized	realize	VERB
ftr-386	973	9	gains	gain	NOUN
ftr-386	973	10	from	from	ADP
ftr-386	973	11	property	property	NOUN
ftr-386	973	12	are	be	AUX
ftr-386	973	13	non	non	ADJ
ftr-386	973	14	-	-	ADJ
ftr-386	973	15	income	income	NOUN
ftr-386	973	16	on	on	ADP
ftr-386	973	17	the	the	DET
ftr-386	973	18	trust	trust	NOUN
ftr-386	973	19	-	-	PUNCT
ftr-386	973	20	accounting	accounting	NOUN
ftr-386	973	21	theory	theory	NOUN
ftr-386	973	22	that	that	SCONJ
ftr-386	973	23	the	the	DET
ftr-386	973	24	gains	gain	NOUN
ftr-386	973	25	represented	represent	VERB
ftr-386	973	26	a	a	DET
ftr-386	973	27	conversion	conversion	NOUN
ftr-386	973	28	into	into	ADP
ftr-386	973	29	cash	cash	NOUN
ftr-386	973	30	of	of	ADP
ftr-386	973	31	an	an	DET
ftr-386	973	32	increase	increase	NOUN
ftr-386	973	33	in	in	ADP
ftr-386	973	34	“	"	PUNCT
ftr-386	973	35	capital	capital	NOUN
ftr-386	973	36	.	.	PUNCT
ftr-386	973	37	”	"	PUNCT
ftr-386	974	1	critically	critically	ADV
ftr-386	974	2	,	,	PUNCT
ftr-386	974	3	these178	these178	PROPN
ftr-386	974	4	cases	case	NOUN
ftr-386	974	5	establish	establish	VERB
ftr-386	974	6	the	the	DET
ftr-386	974	7	proposition	proposition	NOUN
ftr-386	974	8	that	that	PRON
ftr-386	974	9	gain	gain	VERB
ftr-386	974	10	(	(	PUNCT
ftr-386	974	11	or	or	CCONJ
ftr-386	974	12	loss	loss	NOUN
ftr-386	974	13	)	)	PUNCT
ftr-386	974	14	is	be	AUX
ftr-386	974	15	to	to	PART
ftr-386	974	16	be	be	AUX
ftr-386	974	17	measured	measure	VERB
ftr-386	974	18	with	with	ADP
ftr-386	974	19	reference	reference	NOUN
ftr-386	974	20	to	to	ADP
ftr-386	974	21	the	the	DET
ftr-386	974	22	basis	basis	NOUN
ftr-386	974	23	,	,	PUNCT
ftr-386	974	24	not	not	PART
ftr-386	974	25	the	the	DET
ftr-386	974	26	value	value	NOUN
ftr-386	974	27	,	,	PUNCT
ftr-386	974	28	of	of	ADP
ftr-386	974	29	the	the	DET
ftr-386	974	30	thing	thing	NOUN
ftr-386	974	31	given	give	VERB
ftr-386	974	32	up	up	ADP
ftr-386	974	33	.	.	PUNCT
ftr-386	975	1	the	the	DET
ftr-386	975	2	mitchell	mitchell	PROPN
ftr-386	975	3	bros	bros	PROPN
ftr-386	975	4	.	.	PROPN
ftr-386	975	5	case	case	NOUN
ftr-386	975	6	,	,	PUNCT
ftr-386	975	7	holding	hold	VERB
ftr-386	975	8	that	that	SCONJ
ftr-386	975	9	“	"	PUNCT
ftr-386	975	10	income	income	NOUN
ftr-386	975	11	”	"	PUNCT
ftr-386	975	12	under	under	ADP
ftr-386	975	13	the	the	DET
ftr-386	975	14	1909	1909	NUM
ftr-386	975	15	corporation	corporation	NOUN
ftr-386	975	16	tax	tax	NOUN
ftr-386	975	17	act	act	NOUN
ftr-386	975	18	did	do	AUX
ftr-386	975	19	not179	not179	PROPN
ftr-386	975	20	include	include	VERB
ftr-386	975	21	pre	pre	ADJ
ftr-386	975	22	-	-	ADJ
ftr-386	975	23	enactment	enactment	ADJ
ftr-386	975	24	appreciation	appreciation	NOUN
ftr-386	975	25	,	,	PUNCT
ftr-386	975	26	was	be	AUX
ftr-386	975	27	one	one	NUM
ftr-386	975	28	of	of	ADP
ftr-386	975	29	statutory	statutory	ADJ
ftr-386	975	30	construction	construction	NOUN
ftr-386	975	31	and	and	CCONJ
ftr-386	975	32	not	not	PART
ftr-386	975	33	the	the	DET
ftr-386	975	34	meaning	meaning	NOUN
ftr-386	975	35	of	of	ADP
ftr-386	975	36	the	the	DET
ftr-386	975	37	16th	16th	ADJ
ftr-386	975	38	amendment	amendment	NOUN
ftr-386	975	39	.	.	PUNCT
ftr-386	976	1	the	the	DET
ftr-386	976	2	issue	issue	NOUN
ftr-386	976	3	dealt	deal	VERB
ftr-386	976	4	with	with	ADP
ftr-386	976	5	in	in	ADP
ftr-386	976	6	mitchell	mitchell	PROPN
ftr-386	976	7	bros	bros	PROPN
ftr-386	976	8	.	.	PROPN
ftr-386	976	9	is	be	AUX
ftr-386	976	10	dealt	deal	VERB
ftr-386	976	11	with	with	ADP
ftr-386	976	12	under	under	ADP
ftr-386	976	13	the	the	DET
ftr-386	976	14	current	current	ADJ
ftr-386	976	15	income	income	NOUN
ftr-386	976	16	tax	tax	NOUN
ftr-386	976	17	by	by	ADP
ftr-386	976	18	explicit	explicit	ADJ
ftr-386	976	19	statutory	statutory	ADJ
ftr-386	976	20	rule	rule	NOUN
ftr-386	976	21	.	.	PUNCT
ftr-386	977	1	if	if	SCONJ
ftr-386	977	2	congress180	congress180	PROPN
ftr-386	977	3	were	be	AUX
ftr-386	977	4	to	to	PART
ftr-386	977	5	attempt	attempt	VERB
ftr-386	977	6	to	to	PART
ftr-386	977	7	reach	reach	VERB
ftr-386	977	8	pre-1913	pre-1913	NOUN
ftr-386	977	9	income	income	NOUN
ftr-386	977	10	,	,	PUNCT
ftr-386	977	11	issues	issue	NOUN
ftr-386	977	12	(	(	PUNCT
ftr-386	977	13	of	of	ADP
ftr-386	977	14	unfair	unfair	ADJ
ftr-386	977	15	retroactivity	retroactivity	NOUN
ftr-386	977	16	)	)	PUNCT
ftr-386	977	17	might	might	AUX
ftr-386	977	18	be	be	AUX
ftr-386	977	19	raised	raise	VERB
ftr-386	977	20	under	under	ADP
ftr-386	977	21	the	the	DET
ftr-386	977	22	due	due	ADJ
ftr-386	977	23	process	process	NOUN
ftr-386	977	24	clause	clause	NOUN
ftr-386	977	25	,	,	PUNCT
ftr-386	977	26	but	but	CCONJ
ftr-386	977	27	that	that	DET
ftr-386	977	28	issue	issue	NOUN
ftr-386	977	29	is	be	AUX
ftr-386	977	30	distinct	distinct	ADJ
ftr-386	977	31	from	from	ADP
ftr-386	977	32	the	the	DET
ftr-386	977	33	16th181	16th181	PROPN
ftr-386	977	34	amendment	amendment	NOUN
ftr-386	977	35	.	.	PUNCT
ftr-386	978	1	in	in	ADP
ftr-386	978	2	sum	sum	NOUN
ftr-386	978	3	,	,	PUNCT
ftr-386	978	4	there	there	PRON
ftr-386	978	5	is	be	VERB
ftr-386	978	6	no	no	PRON
ftr-386	978	7	longer	long	ADV
ftr-386	978	8	any	any	DET
ftr-386	978	9	support	support	NOUN
ftr-386	978	10	for	for	ADP
ftr-386	978	11	the	the	DET
ftr-386	978	12	proposition	proposition	NOUN
ftr-386	978	13	that	that	SCONJ
ftr-386	978	14	“	"	PUNCT
ftr-386	978	15	capital	capital	NOUN
ftr-386	978	16	”	"	PUNCT
ftr-386	978	17	is	be	AUX
ftr-386	978	18	equated	equate	VERB
ftr-386	978	19	with	with	ADP
ftr-386	978	20	“	"	PUNCT
ftr-386	978	21	starting	start	VERB
ftr-386	978	22	point	point	NOUN
ftr-386	978	23	,	,	PUNCT
ftr-386	978	24	”	"	PUNCT
ftr-386	978	25	“	"	PUNCT
ftr-386	978	26	original	original	ADJ
ftr-386	978	27	endowment	endowment	NOUN
ftr-386	978	28	,	,	PUNCT
ftr-386	978	29	”	"	PUNCT
ftr-386	978	30	or	or	CCONJ
ftr-386	978	31	“	"	PUNCT
ftr-386	978	32	earnings	earning	NOUN
ftr-386	978	33	base	base	NOUN
ftr-386	978	34	.	.	PUNCT
ftr-386	978	35	”	"	PUNCT
ftr-386	979	1	it	it	PRON
ftr-386	979	2	is	be	AUX
ftr-386	979	3	worth	worth	ADJ
ftr-386	979	4	re	re	VERB
ftr-386	979	5	-	-	VERB
ftr-386	979	6	emphasizing	emphasize	VERB
ftr-386	979	7	that	that	SCONJ
ftr-386	979	8	the	the	DET
ftr-386	979	9	issue	issue	NOUN
ftr-386	979	10	here	here	ADV
ftr-386	979	11	is	be	AUX
ftr-386	979	12	one	one	NUM
ftr-386	979	13	of	of	ADP
ftr-386	979	14	the	the	DET
ftr-386	979	15	interpretation	interpretation	NOUN
ftr-386	979	16	of	of	ADP
ftr-386	979	17	the	the	DET
ftr-386	979	18	16th	16th	ADJ
ftr-386	979	19	amendment	amendment	NOUN
ftr-386	979	20	.	.	PUNCT
ftr-386	980	1	statutory	statutory	ADJ
ftr-386	980	2	provisions	provision	NOUN
ftr-386	980	3	embodying	embody	VERB
ftr-386	980	4	business	business	NOUN
ftr-386	980	5	and	and	CCONJ
ftr-386	980	6	trust	trust	VERB
ftr-386	980	7	accounting	accounting	NOUN
ftr-386	980	8	concepts	concept	NOUN
ftr-386	980	9	of	of	ADP
ftr-386	980	10	capital	capital	NOUN
ftr-386	980	11	do	do	AUX
ftr-386	980	12	not	not	PART
ftr-386	980	13	define	define	VERB
ftr-386	980	14	the	the	DET
ftr-386	980	15	content	content	NOUN
ftr-386	980	16	of	of	ADP
ftr-386	980	17	the	the	DET
ftr-386	980	18	16th	16th	ADJ
ftr-386	980	19	amendment	amendment	NOUN
ftr-386	980	20	.	.	PUNCT
ftr-386	981	1	instead	instead	ADV
ftr-386	981	2	“	"	PUNCT
ftr-386	981	3	capital	capital	NOUN
ftr-386	981	4	”	"	PUNCT
ftr-386	981	5	under	under	ADP
ftr-386	981	6	the	the	DET
ftr-386	981	7	income	income	NOUN
ftr-386	981	8	tax	tax	NOUN
ftr-386	981	9	is	be	AUX
ftr-386	981	10	now	now	ADV
ftr-386	981	11	understood	understand	VERB
ftr-386	981	12	to	to	PART
ftr-386	981	13	be	be	AUX
ftr-386	981	14	synonymous	synonymous	ADJ
ftr-386	981	15	with	with	ADP
ftr-386	981	16	“	"	PUNCT
ftr-386	981	17	basis	basis	NOUN
ftr-386	981	18	,	,	PUNCT
ftr-386	981	19	”	"	PUNCT
ftr-386	981	20	which	which	PRON
ftr-386	981	21	is	be	AUX
ftr-386	981	22	a	a	DET
ftr-386	981	23	technical	technical	ADJ
ftr-386	981	24	tax	tax	NOUN
ftr-386	981	25	concept	concept	NOUN
ftr-386	981	26	roughly	roughly	ADV
ftr-386	981	27	meaning	mean	VERB
ftr-386	981	28	“	"	PUNCT
ftr-386	981	29	dollars	dollar	NOUN
ftr-386	981	30	in	in	ADP
ftr-386	981	31	the	the	DET
ftr-386	981	32	investment	investment	NOUN
ftr-386	981	33	previously	previously	ADV
ftr-386	981	34	subject	subject	ADJ
ftr-386	981	35	to	to	ADP
ftr-386	981	36	tax	tax	NOUN
ftr-386	981	37	.	.	PUNCT
ftr-386	981	38	”	"	PUNCT
ftr-386	982	1	it	it	PRON
ftr-386	982	2	follows	follow	VERB
ftr-386	982	3	that	that	SCONJ
ftr-386	982	4	personal	personal	ADJ
ftr-386	982	5	injury	injury	NOUN
ftr-386	982	6	damages	damage	NOUN
ftr-386	982	7	broadly	broadly	ADV
ftr-386	982	8	viewed	view	VERB
ftr-386	982	9	(	(	PUNCT
ftr-386	982	10	as	as	ADV
ftr-386	982	11	well	well	ADV
ftr-386	982	12	as	as	ADP
ftr-386	982	13	the	the	DET
ftr-386	982	14	narrower	narrow	ADJ
ftr-386	982	15	category	category	NOUN
ftr-386	982	16	of	of	ADP
ftr-386	982	17	emotional	emotional	ADJ
ftr-386	982	18	distress	distress	NOUN
ftr-386	982	19	damages	damage	NOUN
ftr-386	982	20	)	)	PUNCT
ftr-386	982	21	can	can	AUX
ftr-386	982	22	not	not	PART
ftr-386	982	23	be	be	AUX
ftr-386	982	24	said	say	VERB
ftr-386	982	25	to	to	PART
ftr-386	982	26	be	be	AUX
ftr-386	982	27	non	non	ADJ
ftr-386	982	28	-	-	NOUN
ftr-386	982	29	income	income	ADJ
ftr-386	982	30	(	(	PUNCT
ftr-386	982	31	under	under	ADP
ftr-386	982	32	the	the	DET
ftr-386	982	33	16th	16th	ADJ
ftr-386	982	34	amendment	amendment	NOUN
ftr-386	982	35	and	and	CCONJ
ftr-386	982	36	the	the	DET
ftr-386	982	37	catch	catch	NOUN
ftr-386	982	38	-	-	PUNCT
ftr-386	982	39	all	all	DET
ftr-386	982	40	income	income	NOUN
ftr-386	982	41	clause	clause	NOUN
ftr-386	982	42	)	)	PUNCT
ftr-386	982	43	on	on	ADP
ftr-386	982	44	any	any	DET
ftr-386	982	45	theory	theory	NOUN
ftr-386	982	46	(	(	PUNCT
ftr-386	982	47	except	except	SCONJ
ftr-386	982	48	possibly	possibly	ADV
ftr-386	982	49	that	that	PRON
ftr-386	982	50	of	of	ADP
ftr-386	982	51	income	income	NOUN
ftr-386	982	52	tax	tax	NOUN
ftr-386	982	53	basis	basis	NOUN
ftr-386	982	54	)	)	PUNCT
ftr-386	982	55	.	.	PUNCT
ftr-386	983	1	412	412	NUM
ftr-386	983	2	florida	florida	PROPN
ftr-386	983	3	tax	tax	NOUN
ftr-386	983	4	review	review	NOUN
ftr-386	983	5	[	[	X
ftr-386	983	6	vol.8:4	vol.8:4	NOUN
ftr-386	983	7	182	182	NUM
ftr-386	983	8	.	.	PUNCT
ftr-386	984	1	see	see	VERB
ftr-386	984	2	hawkins	hawkin	NOUN
ftr-386	984	3	v.	v.	ADP
ftr-386	984	4	comm’r	comm’r	NOUN
ftr-386	984	5	,	,	PUNCT
ftr-386	984	6	6	6	NUM
ftr-386	984	7	b.t.a	b.t.a	NOUN
ftr-386	984	8	.	.	NOUN
ftr-386	984	9	1023	1023	NUM
ftr-386	984	10	,	,	PUNCT
ftr-386	984	11	1025	1025	NUM
ftr-386	984	12	(	(	PUNCT
ftr-386	984	13	1927	1927	NUM
ftr-386	984	14	)	)	PUNCT
ftr-386	984	15	(	(	PUNCT
ftr-386	984	16	declining	decline	VERB
ftr-386	984	17	to	to	PART
ftr-386	984	18	base	base	VERB
ftr-386	984	19	the	the	DET
ftr-386	984	20	exclusion	exclusion	NOUN
ftr-386	984	21	on	on	ADP
ftr-386	984	22	the	the	DET
ftr-386	984	23	macomber	macomber	PROPN
ftr-386	984	24	definition	definition	NOUN
ftr-386	984	25	of	of	ADP
ftr-386	984	26	income	income	NOUN
ftr-386	984	27	,	,	PUNCT
ftr-386	984	28	but	but	CCONJ
ftr-386	984	29	stating	state	VERB
ftr-386	984	30	that	that	SCONJ
ftr-386	984	31	personal	personal	ADJ
ftr-386	984	32	injury	injury	NOUN
ftr-386	984	33	damages	damage	NOUN
ftr-386	984	34	are	be	AUX
ftr-386	984	35	excludible	excludible	ADJ
ftr-386	984	36	in	in	ADP
ftr-386	984	37	the	the	DET
ftr-386	984	38	absence	absence	NOUN
ftr-386	984	39	of	of	ADP
ftr-386	984	40	a	a	DET
ftr-386	984	41	statute	statute	NOUN
ftr-386	984	42	including	include	VERB
ftr-386	984	43	them	they	PRON
ftr-386	984	44	)	)	PUNCT
ftr-386	984	45	.	.	PUNCT
ftr-386	985	1	the	the	DET
ftr-386	985	2	opinion	opinion	NOUN
ftr-386	985	3	does	do	AUX
ftr-386	985	4	n’t	not	PART
ftr-386	985	5	state	state	VERB
ftr-386	985	6	whether	whether	SCONJ
ftr-386	985	7	such	such	DET
ftr-386	985	8	a	a	DET
ftr-386	985	9	statute	statute	NOUN
ftr-386	985	10	would	would	AUX
ftr-386	985	11	be	be	AUX
ftr-386	985	12	valid	valid	ADJ
ftr-386	985	13	under	under	ADP
ftr-386	985	14	the	the	DET
ftr-386	985	15	16th	16th	ADJ
ftr-386	985	16	amendment	amendment	NOUN
ftr-386	985	17	or	or	CCONJ
ftr-386	985	18	under	under	ADP
ftr-386	985	19	the	the	DET
ftr-386	985	20	power	power	NOUN
ftr-386	985	21	to	to	PART
ftr-386	985	22	lay	lay	VERB
ftr-386	985	23	indirect	indirect	ADJ
ftr-386	985	24	taxes	taxis	NOUN
ftr-386	985	25	(	(	PUNCT
ftr-386	985	26	or	or	CCONJ
ftr-386	985	27	both	both	PRON
ftr-386	985	28	)	)	PUNCT
ftr-386	985	29	.	.	PUNCT
ftr-386	986	1	183	183	NUM
ftr-386	986	2	.	.	PUNCT
ftr-386	986	3	31	31	NUM
ftr-386	986	4	op	op	NOUN
ftr-386	986	5	.	.	PUNCT
ftr-386	987	1	atty	atty	PROPN
ftr-386	987	2	gen	gen	PROPN
ftr-386	987	3	.	.	PROPN
ftr-386	987	4	304	304	NUM
ftr-386	987	5	(	(	PUNCT
ftr-386	987	6	1918	1918	NUM
ftr-386	987	7	)	)	PUNCT
ftr-386	987	8	.	.	PUNCT
ftr-386	988	1	184	184	X
ftr-386	988	2	.	.	PUNCT
ftr-386	989	1	the	the	DET
ftr-386	989	2	irs	irs	PROPN
ftr-386	989	3	then	then	ADV
ftr-386	989	4	applied	apply	VERB
ftr-386	989	5	the	the	DET
ftr-386	989	6	reasoning	reasoning	NOUN
ftr-386	989	7	of	of	ADP
ftr-386	989	8	the	the	DET
ftr-386	989	9	attorney	attorney	NOUN
ftr-386	989	10	general	general	ADJ
ftr-386	989	11	opinion	opinion	NOUN
ftr-386	989	12	to	to	ADP
ftr-386	989	13	personal	personal	ADJ
ftr-386	989	14	injury	injury	NOUN
ftr-386	989	15	recoveries	recovery	NOUN
ftr-386	989	16	obtained	obtain	VERB
ftr-386	989	17	by	by	ADP
ftr-386	989	18	way	way	NOUN
ftr-386	989	19	of	of	ADP
ftr-386	989	20	suit	suit	NOUN
ftr-386	989	21	or	or	CCONJ
ftr-386	989	22	settlement	settlement	NOUN
ftr-386	989	23	.	.	PUNCT
ftr-386	990	1	see	see	VERB
ftr-386	990	2	t.d	t.d	PROPN
ftr-386	990	3	.	.	PROPN
ftr-386	990	4	2747	2747	NUM
ftr-386	990	5	,	,	PUNCT
ftr-386	990	6	20	20	NUM
ftr-386	990	7	treas	trea	NOUN
ftr-386	990	8	.	.	PUNCT
ftr-386	991	1	dec	dec	PROPN
ftr-386	991	2	.	.	PROPN
ftr-386	992	1	int	int	PROPN
ftr-386	992	2	.	.	PUNCT
ftr-386	993	1	rev	rev	PROPN
ftr-386	993	2	.	.	PROPN
ftr-386	993	3	457	457	NUM
ftr-386	993	4	(	(	PUNCT
ftr-386	993	5	1918	1918	NUM
ftr-386	993	6	)	)	PUNCT
ftr-386	993	7	.	.	PUNCT
ftr-386	994	1	185	185	NUM
ftr-386	994	2	.	.	PUNCT
ftr-386	995	1	see	see	VERB
ftr-386	995	2	downey	downey	PROPN
ftr-386	995	3	v.	v.	ADP
ftr-386	995	4	comm‘r	comm‘r	PROPN
ftr-386	995	5	,	,	PUNCT
ftr-386	995	6	97	97	NUM
ftr-386	995	7	t.c	t.c	PROPN
ftr-386	995	8	.	.	PROPN
ftr-386	995	9	150	150	NUM
ftr-386	995	10	,	,	PUNCT
ftr-386	995	11	158	158	NUM
ftr-386	995	12	(	(	PUNCT
ftr-386	995	13	1991	1991	NUM
ftr-386	995	14	)	)	PUNCT
ftr-386	995	15	(	(	PUNCT
ftr-386	995	16	reviewed	review	VERB
ftr-386	995	17	)	)	PUNCT
ftr-386	995	18	(	(	PUNCT
ftr-386	995	19	criticizing	criticize	VERB
ftr-386	995	20	the	the	DET
ftr-386	995	21	atty	atty	PROPN
ftr-386	995	22	gen	gen	PROPN
ftr-386	995	23	.	.	PROPN
ftr-386	995	24	opinion	opinion	NOUN
ftr-386	995	25	as	as	ADP
ftr-386	995	26	advancing	advance	VERB
ftr-386	995	27	“	"	PUNCT
ftr-386	995	28	too	too	ADV
ftr-386	995	29	generous	generous	ADJ
ftr-386	995	30	a	a	DET
ftr-386	995	31	view	view	NOUN
ftr-386	995	32	”	"	PUNCT
ftr-386	995	33	of	of	ADP
ftr-386	995	34	the	the	DET
ftr-386	995	35	return	return	NOUN
ftr-386	995	36	-	-	PUNCT
ftr-386	995	37	of	of	ADP
ftr-386	995	38	-	-	PUNCT
ftr-386	995	39	capital	capital	NOUN
ftr-386	995	40	concept	concept	NOUN
ftr-386	995	41	,	,	PUNCT
ftr-386	995	42	but	but	CCONJ
ftr-386	995	43	holding	hold	VERB
ftr-386	995	44	irc	irc	PROPN
ftr-386	995	45	§	§	PROPN
ftr-386	995	46	104(a)(2	104(a)(2	NUM
ftr-386	995	47	)	)	PUNCT
ftr-386	995	48	to	to	PART
ftr-386	995	49	be	be	AUX
ftr-386	995	50	applicable	applicable	ADJ
ftr-386	995	51	)	)	PUNCT
ftr-386	995	52	,	,	PUNCT
ftr-386	995	53	on	on	ADP
ftr-386	995	54	reconsideration	reconsideration	NOUN
ftr-386	995	55	,	,	PUNCT
ftr-386	995	56	100	100	NUM
ftr-386	995	57	t.c	t.c	PROPN
ftr-386	995	58	.	.	PROPN
ftr-386	995	59	634	634	NUM
ftr-386	995	60	(	(	PUNCT
ftr-386	995	61	1993	1993	NUM
ftr-386	995	62	)	)	PUNCT
ftr-386	995	63	(	(	PUNCT
ftr-386	995	64	reviewed	review	VERB
ftr-386	995	65	)	)	PUNCT
ftr-386	995	66	,	,	PUNCT
ftr-386	995	67	rev’d	rev’d	NOUN
ftr-386	995	68	,	,	PUNCT
ftr-386	995	69	33	33	NUM
ftr-386	995	70	f.3d	f.3d	NUM
ftr-386	995	71	836	836	NUM
ftr-386	995	72	(	(	PUNCT
ftr-386	995	73	7th	7th	ADJ
ftr-386	995	74	cir	cir	NOUN
ftr-386	995	75	.	.	PROPN
ftr-386	995	76	1994	1994	NUM
ftr-386	995	77	)	)	PUNCT
ftr-386	995	78	(	(	PUNCT
ftr-386	995	79	holding	hold	VERB
ftr-386	995	80	adea	adea	ADJ
ftr-386	995	81	damages	damage	NOUN
ftr-386	995	82	to	to	PART
ftr-386	995	83	be	be	AUX
ftr-386	995	84	fully	fully	ADV
ftr-386	995	85	includible	includible	ADJ
ftr-386	995	86	)	)	PUNCT
ftr-386	995	87	,	,	PUNCT
ftr-386	995	88	cert	cert	PROPN
ftr-386	995	89	.	.	PUNCT
ftr-386	996	1	denied	deny	VERB
ftr-386	996	2	,	,	PUNCT
ftr-386	996	3	515	515	NUM
ftr-386	996	4	u.s	u.s	PROPN
ftr-386	996	5	.	.	PROPN
ftr-386	996	6	1141	1141	NUM
ftr-386	996	7	(	(	PUNCT
ftr-386	996	8	1995	1995	NUM
ftr-386	996	9	)	)	PUNCT
ftr-386	996	10	.	.	PUNCT
ftr-386	997	1	(	(	PUNCT
ftr-386	997	2	b	b	X
ftr-386	997	3	)	)	PUNCT
ftr-386	997	4	the	the	DET
ftr-386	997	5	lack	lack	NOUN
ftr-386	997	6	of	of	ADP
ftr-386	997	7	any	any	DET
ftr-386	997	8	constitutional	constitutional	ADJ
ftr-386	997	9	doctrine	doctrine	NOUN
ftr-386	997	10	barring	bar	VERB
ftr-386	997	11	the	the	DET
ftr-386	997	12	taxation	taxation	NOUN
ftr-386	997	13	of	of	ADP
ftr-386	997	14	damage	damage	NOUN
ftr-386	997	15	recoveries	recovery	NOUN
ftr-386	997	16	the	the	DET
ftr-386	997	17	murphy	murphy	PROPN
ftr-386	997	18	panel	panel	NOUN
ftr-386	997	19	decision	decision	NOUN
ftr-386	997	20	cites	cite	VERB
ftr-386	997	21	early	early	ADJ
ftr-386	997	22	rulings	ruling	NOUN
ftr-386	997	23	,	,	PUNCT
ftr-386	997	24	some	some	DET
ftr-386	997	25	cases	case	NOUN
ftr-386	997	26	,	,	PUNCT
ftr-386	997	27	and	and	CCONJ
ftr-386	997	28	the	the	DET
ftr-386	997	29	enactment	enactment	NOUN
ftr-386	997	30	of	of	ADP
ftr-386	997	31	the	the	DET
ftr-386	997	32	predecessor	predecessor	NOUN
ftr-386	997	33	of	of	ADP
ftr-386	997	34	section	section	NOUN
ftr-386	997	35	104	104	NUM
ftr-386	997	36	for	for	ADP
ftr-386	997	37	the	the	DET
ftr-386	997	38	proposition	proposition	NOUN
ftr-386	997	39	that	that	SCONJ
ftr-386	997	40	“	"	PUNCT
ftr-386	997	41	income	income	NOUN
ftr-386	997	42	”	"	PUNCT
ftr-386	997	43	does	do	AUX
ftr-386	997	44	not	not	PART
ftr-386	997	45	encompass	encompass	VERB
ftr-386	997	46	personal	personal	ADJ
ftr-386	997	47	injury	injury	NOUN
ftr-386	997	48	awards	award	NOUN
ftr-386	997	49	under	under	ADP
ftr-386	997	50	a	a	DET
ftr-386	997	51	recovery	recovery	NOUN
ftr-386	997	52	(	(	PUNCT
ftr-386	997	53	or	or	CCONJ
ftr-386	997	54	replacement	replacement	NOUN
ftr-386	997	55	)	)	PUNCT
ftr-386	997	56	of	of	ADP
ftr-386	997	57	capital	capital	NOUN
ftr-386	997	58	theory	theory	NOUN
ftr-386	997	59	.	.	PUNCT
ftr-386	998	1	however	however	ADV
ftr-386	998	2	,	,	PUNCT
ftr-386	998	3	the	the	DET
ftr-386	998	4	early	early	ADJ
ftr-386	998	5	authorities	authority	NOUN
ftr-386	998	6	are	be	AUX
ftr-386	998	7	all	all	PRON
ftr-386	998	8	based	base	VERB
ftr-386	998	9	on	on	ADP
ftr-386	998	10	obsolete	obsolete	ADJ
ftr-386	998	11	notions	notion	NOUN
ftr-386	998	12	of	of	ADP
ftr-386	998	13	capital	capital	NOUN
ftr-386	998	14	,	,	PUNCT
ftr-386	998	15	and	and	CCONJ
ftr-386	998	16	the	the	DET
ftr-386	998	17	more	more	ADV
ftr-386	998	18	recent	recent	ADJ
ftr-386	998	19	ones	one	NOUN
ftr-386	998	20	merely	merely	ADV
ftr-386	998	21	note	note	VERB
ftr-386	998	22	the	the	DET
ftr-386	998	23	theory	theory	NOUN
ftr-386	998	24	without	without	ADP
ftr-386	998	25	endorsing	endorse	VERB
ftr-386	998	26	it	it	PRON
ftr-386	998	27	.	.	PUNCT
ftr-386	999	1	none	none	NOUN
ftr-386	999	2	of	of	ADP
ftr-386	999	3	the	the	DET
ftr-386	999	4	authorities	authority	NOUN
ftr-386	999	5	rely	rely	VERB
ftr-386	999	6	on	on	ADP
ftr-386	999	7	the	the	DET
ftr-386	999	8	16th	16th	ADJ
ftr-386	999	9	amendment	amendment	NOUN
ftr-386	999	10	,	,	PUNCT
ftr-386	999	11	and	and	CCONJ
ftr-386	999	12	the	the	DET
ftr-386	999	13	only	only	ADJ
ftr-386	999	14	judicial	judicial	ADJ
ftr-386	999	15	decision	decision	NOUN
ftr-386	999	16	that	that	PRON
ftr-386	999	17	actually	actually	ADV
ftr-386	999	18	held	hold	VERB
ftr-386	999	19	personal	personal	ADJ
ftr-386	999	20	injury	injury	NOUN
ftr-386	999	21	damages	damage	NOUN
ftr-386	999	22	to	to	PART
ftr-386	999	23	be	be	AUX
ftr-386	999	24	excluded	exclude	VERB
ftr-386	999	25	(	(	PUNCT
ftr-386	999	26	apart	apart	ADV
ftr-386	999	27	from	from	ADP
ftr-386	999	28	section	section	NOUN
ftr-386	999	29	104	104	NUM
ftr-386	999	30	)	)	PUNCT
ftr-386	999	31	stated	state	VERB
ftr-386	999	32	that	that	SCONJ
ftr-386	999	33	congress	congress	PROPN
ftr-386	999	34	has	have	VERB
ftr-386	999	35	the	the	DET
ftr-386	999	36	power	power	NOUN
ftr-386	999	37	to	to	PART
ftr-386	999	38	tax	tax	VERB
ftr-386	999	39	such	such	ADJ
ftr-386	999	40	damages.182	damages.182	NOUN
ftr-386	999	41	the	the	DET
ftr-386	999	42	predecessor	predecessor	NOUN
ftr-386	999	43	of	of	ADP
ftr-386	999	44	section	section	NOUN
ftr-386	999	45	104(a)(2	104(a)(2	NUM
ftr-386	999	46	)	)	PUNCT
ftr-386	999	47	first	first	ADV
ftr-386	999	48	appeared	appear	VERB
ftr-386	999	49	in	in	ADP
ftr-386	999	50	the	the	DET
ftr-386	999	51	revenue	revenue	NOUN
ftr-386	999	52	act	act	NOUN
ftr-386	999	53	of	of	ADP
ftr-386	999	54	1918	1918	NUM
ftr-386	999	55	.	.	PUNCT
ftr-386	1000	1	the	the	DET
ftr-386	1000	2	earliest	early	ADJ
ftr-386	1000	3	interpretation	interpretation	NOUN
ftr-386	1000	4	of	of	ADP
ftr-386	1000	5	prior	prior	ADJ
ftr-386	1000	6	law	law	NOUN
ftr-386	1000	7	was	be	AUX
ftr-386	1000	8	in	in	ADP
ftr-386	1000	9	a	a	DET
ftr-386	1000	10	1918	1918	NUM
ftr-386	1000	11	opinion	opinion	NOUN
ftr-386	1000	12	by	by	ADP
ftr-386	1000	13	the	the	DET
ftr-386	1000	14	u.	u.	PROPN
ftr-386	1000	15	s.	s.	PROPN
ftr-386	1000	16	attorney	attorney	PROPN
ftr-386	1000	17	general	general	PROPN
ftr-386	1000	18	addressed	address	VERB
ftr-386	1000	19	to	to	ADP
ftr-386	1000	20	the	the	DET
ftr-386	1000	21	treasury	treasury	NOUN
ftr-386	1000	22	secretary	secretary	NOUN
ftr-386	1000	23	,	,	PUNCT
ftr-386	1000	24	which	which	PRON
ftr-386	1000	25	held	hold	VERB
ftr-386	1000	26	that183	that183	PROPN
ftr-386	1000	27	accident	accident	NOUN
ftr-386	1000	28	insurance	insurance	NOUN
ftr-386	1000	29	policy	policy	NOUN
ftr-386	1000	30	proceeds	proceed	NOUN
ftr-386	1000	31	were	be	AUX
ftr-386	1000	32	non	non	ADJ
ftr-386	1000	33	-	-	ADJ
ftr-386	1000	34	income	income	NOUN
ftr-386	1000	35	under	under	ADP
ftr-386	1000	36	the	the	DET
ftr-386	1000	37	1916	1916	NUM
ftr-386	1000	38	revenue	revenue	NOUN
ftr-386	1000	39	act	act	PROPN
ftr-386	1000	40	.	.	PUNCT
ftr-386	1001	1	that	that	SCONJ
ftr-386	1001	2	the	the	DET
ftr-386	1001	3	attorney	attorney	NOUN
ftr-386	1001	4	general	general	NOUN
ftr-386	1001	5	was	be	AUX
ftr-386	1001	6	then	then	ADV
ftr-386	1001	7	giving	give	VERB
ftr-386	1001	8	advice	advice	NOUN
ftr-386	1001	9	to	to	ADP
ftr-386	1001	10	the	the	DET
ftr-386	1001	11	treasury184	treasury184	PROPN
ftr-386	1001	12	secretary	secretary	NOUN
ftr-386	1001	13	on	on	ADP
ftr-386	1001	14	a	a	DET
ftr-386	1001	15	matter	matter	NOUN
ftr-386	1001	16	of	of	ADP
ftr-386	1001	17	basic	basic	ADJ
ftr-386	1001	18	income	income	NOUN
ftr-386	1001	19	tax	tax	NOUN
ftr-386	1001	20	doctrine	doctrine	NOUN
ftr-386	1001	21	shows	show	VERB
ftr-386	1001	22	the	the	DET
ftr-386	1001	23	inchoate	inchoate	ADJ
ftr-386	1001	24	status	status	NOUN
ftr-386	1001	25	of	of	ADP
ftr-386	1001	26	the	the	DET
ftr-386	1001	27	concept	concept	NOUN
ftr-386	1001	28	of	of	ADP
ftr-386	1001	29	income	income	NOUN
ftr-386	1001	30	immediately	immediately	ADV
ftr-386	1001	31	following	follow	VERB
ftr-386	1001	32	ratification	ratification	NOUN
ftr-386	1001	33	of	of	ADP
ftr-386	1001	34	the	the	DET
ftr-386	1001	35	16th	16th	ADJ
ftr-386	1001	36	amendment	amendment	NOUN
ftr-386	1001	37	and	and	CCONJ
ftr-386	1001	38	the	the	DET
ftr-386	1001	39	lack	lack	NOUN
ftr-386	1001	40	of	of	ADP
ftr-386	1001	41	any	any	DET
ftr-386	1001	42	acknowledged	acknowledge	VERB
ftr-386	1001	43	expertise	expertise	NOUN
ftr-386	1001	44	on	on	ADP
ftr-386	1001	45	the	the	DET
ftr-386	1001	46	subject	subject	NOUN
ftr-386	1001	47	.	.	PUNCT
ftr-386	1002	1	the	the	DET
ftr-386	1002	2	attorney	attorney	NOUN
ftr-386	1002	3	general	general	PROPN
ftr-386	1002	4	opinion	opinion	NOUN
ftr-386	1002	5	clearly	clearly	ADV
ftr-386	1002	6	embraces	embrace	VERB
ftr-386	1002	7	the	the	DET
ftr-386	1002	8	now	now	ADV
ftr-386	1002	9	-	-	PUNCT
ftr-386	1002	10	irrelevant	irrelevant	ADJ
ftr-386	1002	11	endowment185	endowment185	PROPN
ftr-386	1002	12	theory	theory	NOUN
ftr-386	1002	13	of	of	ADP
ftr-386	1002	14	capital	capital	NOUN
ftr-386	1002	15	:	:	PUNCT
ftr-386	1002	16	the	the	DET
ftr-386	1002	17	proceeds	proceed	NOUN
ftr-386	1002	18	of	of	ADP
ftr-386	1002	19	life	life	NOUN
ftr-386	1002	20	insurance	insurance	NOUN
ftr-386	1002	21	policies	policy	NOUN
ftr-386	1002	22	are	be	AUX
ftr-386	1002	23	expressly	expressly	ADV
ftr-386	1002	24	exempted	exempt	VERB
ftr-386	1002	25	from	from	ADP
ftr-386	1002	26	the	the	DET
ftr-386	1002	27	act	act	NOUN
ftr-386	1002	28	...	...	PUNCT
ftr-386	1003	1	“	"	PUNCT
ftr-386	1003	2	the	the	DET
ftr-386	1003	3	value	value	NOUN
ftr-386	1003	4	of	of	ADP
ftr-386	1003	5	property	property	NOUN
ftr-386	1003	6	acquired	acquire	VERB
ftr-386	1003	7	by	by	ADP
ftr-386	1003	8	gift	gift	NOUN
ftr-386	1003	9	,	,	PUNCT
ftr-386	1003	10	bequests	bequest	NOUN
ftr-386	1003	11	,	,	PUNCT
ftr-386	1003	12	devise	devise	VERB
ftr-386	1003	13	,	,	PUNCT
ftr-386	1003	14	or	or	CCONJ
ftr-386	1003	15	descent	descent	NOUN
ftr-386	1003	16	”	"	PUNCT
ftr-386	1003	17	is	be	AUX
ftr-386	1003	18	treated	treat	VERB
ftr-386	1003	19	in	in	ADP
ftr-386	1003	20	the	the	DET
ftr-386	1003	21	same	same	ADJ
ftr-386	1003	22	way	way	NOUN
ftr-386	1003	23	,	,	PUNCT
ftr-386	1003	24	and	and	CCONJ
ftr-386	1003	25	yet	yet	ADV
ftr-386	1003	26	the	the	DET
ftr-386	1003	27	“	"	PUNCT
ftr-386	1003	28	income	income	NOUN
ftr-386	1003	29	”	"	PUNCT
ftr-386	1003	30	from	from	ADP
ftr-386	1003	31	such	such	ADJ
ftr-386	1003	32	property	property	NOUN
ftr-386	1003	33	is	be	AUX
ftr-386	1003	34	included	include	VERB
ftr-386	1003	35	.	.	PUNCT
ftr-386	1004	1	this	this	PRON
ftr-386	1004	2	seems	seem	VERB
ftr-386	1004	3	to	to	PART
ftr-386	1004	4	imply	imply	VERB
ftr-386	1004	5	that	that	SCONJ
ftr-386	1004	6	the	the	DET
ftr-386	1004	7	property	property	NOUN
ftr-386	1004	8	itself	itself	PRON
ftr-386	1004	9	is	be	AUX
ftr-386	1004	10	capital	capital	NOUN
ftr-386	1004	11	.	.	PUNCT
ftr-386	1005	1	2007	2007	NUM
ftr-386	1005	2	murphy	murphy	PROPN
ftr-386	1005	3	and	and	CCONJ
ftr-386	1005	4	the	the	DET
ftr-386	1005	5	sixteenth	sixteenth	ADJ
ftr-386	1005	6	amendment	amendment	NOUN
ftr-386	1005	7	413	413	NUM
ftr-386	1005	8	186	186	NUM
ftr-386	1005	9	.	.	PUNCT
ftr-386	1005	10	31	31	NUM
ftr-386	1005	11	op	op	NOUN
ftr-386	1005	12	.	.	PUNCT
ftr-386	1006	1	atty	atty	PROPN
ftr-386	1006	2	gen	gen	PROPN
ftr-386	1006	3	.	.	PROPN
ftr-386	1006	4	304	304	NUM
ftr-386	1006	5	,	,	PUNCT
ftr-386	1006	6	at	at	ADP
ftr-386	1006	7	p.	p.	NOUN
ftr-386	1006	8	9	9	NUM
ftr-386	1006	9	:	:	PUNCT
ftr-386	1006	10	without	without	ADP
ftr-386	1006	11	affirming	affirm	VERB
ftr-386	1006	12	that	that	SCONJ
ftr-386	1006	13	the	the	DET
ftr-386	1006	14	human	human	ADJ
ftr-386	1006	15	body	body	NOUN
ftr-386	1006	16	is	be	AUX
ftr-386	1006	17	in	in	ADP
ftr-386	1006	18	a	a	DET
ftr-386	1006	19	technical	technical	ADJ
ftr-386	1006	20	sense	sense	NOUN
ftr-386	1006	21	the	the	DET
ftr-386	1006	22	“	"	PUNCT
ftr-386	1006	23	capital	capital	NOUN
ftr-386	1006	24	”	"	PUNCT
ftr-386	1006	25	invested	invest	VERB
ftr-386	1006	26	in	in	ADP
ftr-386	1006	27	an	an	DET
ftr-386	1006	28	accident	accident	NOUN
ftr-386	1006	29	policy	policy	NOUN
ftr-386	1006	30	,	,	PUNCT
ftr-386	1006	31	in	in	ADP
ftr-386	1006	32	a	a	DET
ftr-386	1006	33	broad	broad	ADJ
ftr-386	1006	34	,	,	PUNCT
ftr-386	1006	35	natural	natural	ADJ
ftr-386	1006	36	sense	sense	NOUN
ftr-386	1006	37	the	the	DET
ftr-386	1006	38	proceeds	proceed	NOUN
ftr-386	1006	39	of	of	ADP
ftr-386	1006	40	the	the	DET
ftr-386	1006	41	policy	policy	NOUN
ftr-386	1006	42	do	do	VERB
ftr-386	1006	43	but	but	CCONJ
ftr-386	1006	44	substitute	substitute	VERB
ftr-386	1006	45	,	,	PUNCT
ftr-386	1006	46	so	so	ADV
ftr-386	1006	47	far	far	ADV
ftr-386	1006	48	as	as	SCONJ
ftr-386	1006	49	they	they	PRON
ftr-386	1006	50	go	go	VERB
ftr-386	1006	51	,	,	PUNCT
ftr-386	1006	52	capital	capital	NOUN
ftr-386	1006	53	which	which	PRON
ftr-386	1006	54	is	be	AUX
ftr-386	1006	55	the	the	DET
ftr-386	1006	56	source	source	NOUN
ftr-386	1006	57	of	of	ADP
ftr-386	1006	58	future	future	ADJ
ftr-386	1006	59	periodical	periodical	ADJ
ftr-386	1006	60	income	income	NOUN
ftr-386	1006	61	.	.	PUNCT
ftr-386	1007	1	they	they	PRON
ftr-386	1007	2	merely	merely	ADV
ftr-386	1007	3	take	take	VERB
ftr-386	1007	4	the	the	DET
ftr-386	1007	5	place	place	NOUN
ftr-386	1007	6	of	of	ADP
ftr-386	1007	7	capital	capital	NOUN
ftr-386	1007	8	in	in	ADP
ftr-386	1007	9	human	human	ADJ
ftr-386	1007	10	ability	ability	NOUN
ftr-386	1007	11	which	which	PRON
ftr-386	1007	12	was	be	AUX
ftr-386	1007	13	destroyed	destroy	VERB
ftr-386	1007	14	by	by	ADP
ftr-386	1007	15	the	the	DET
ftr-386	1007	16	accident	accident	NOUN
ftr-386	1007	17	.	.	PUNCT
ftr-386	1008	1	they	they	PRON
ftr-386	1008	2	are	be	AUX
ftr-386	1008	3	therefore	therefore	ADV
ftr-386	1008	4	“	"	PUNCT
ftr-386	1008	5	capital	capital	NOUN
ftr-386	1008	6	”	"	PUNCT
ftr-386	1008	7	as	as	SCONJ
ftr-386	1008	8	distinguished	distinguish	VERB
ftr-386	1008	9	from	from	ADP
ftr-386	1008	10	“	"	PUNCT
ftr-386	1008	11	income	income	NOUN
ftr-386	1008	12	”	"	PUNCT
ftr-386	1008	13	receipts	receipt	NOUN
ftr-386	1008	14	.	.	PUNCT
ftr-386	1009	1	the	the	DET
ftr-386	1009	2	idea	idea	NOUN
ftr-386	1009	3	that	that	SCONJ
ftr-386	1009	4	compensatory	compensatory	ADJ
ftr-386	1009	5	damages	damage	NOUN
ftr-386	1009	6	replace	replace	VERB
ftr-386	1009	7	human	human	ADJ
ftr-386	1009	8	capital	capital	NOUN
ftr-386	1009	9	is	be	AUX
ftr-386	1009	10	sometimes	sometimes	ADV
ftr-386	1009	11	referred	refer	VERB
ftr-386	1009	12	to	to	ADP
ftr-386	1009	13	as	as	ADP
ftr-386	1009	14	the	the	DET
ftr-386	1009	15	“	"	PUNCT
ftr-386	1009	16	make	make	VERB
ftr-386	1009	17	whole	whole	ADJ
ftr-386	1009	18	”	"	PUNCT
ftr-386	1009	19	theory	theory	NOUN
ftr-386	1009	20	.	.	PUNCT
ftr-386	1010	1	187	187	NUM
ftr-386	1010	2	.	.	NOUN
ftr-386	1010	3	31	31	NUM
ftr-386	1010	4	op	op	NOUN
ftr-386	1010	5	.	.	PUNCT
ftr-386	1011	1	atty	atty	PROPN
ftr-386	1011	2	.	.	PUNCT
ftr-386	1012	1	gen	gen	PROPN
ftr-386	1012	2	.	.	PROPN
ftr-386	1012	3	304	304	NUM
ftr-386	1012	4	,	,	PUNCT
ftr-386	1012	5	at	at	ADP
ftr-386	1012	6	p.	p.	NOUN
ftr-386	1012	7	6	6	NUM
ftr-386	1012	8	:	:	PUNCT
ftr-386	1012	9	as	as	ADP
ftr-386	1012	10	to	to	PART
ftr-386	1012	11	fire	fire	VERB
ftr-386	1012	12	,	,	PUNCT
ftr-386	1012	13	marine	marine	NOUN
ftr-386	1012	14	,	,	PUNCT
ftr-386	1012	15	and	and	CCONJ
ftr-386	1012	16	casualty	casualty	NOUN
ftr-386	1012	17	insurance	insurance	NOUN
ftr-386	1012	18	,	,	PUNCT
ftr-386	1012	19	[	[	X
ftr-386	1012	20	the	the	DET
ftr-386	1012	21	revenue	revenue	NOUN
ftr-386	1012	22	act	act	PROPN
ftr-386	1012	23	]	]	PUNCT
ftr-386	1012	24	impliedly	impliedly	ADV
ftr-386	1012	25	prohibits	prohibit	VERB
ftr-386	1012	26	the	the	DET
ftr-386	1012	27	deduction	deduction	NOUN
ftr-386	1012	28	of	of	ADP
ftr-386	1012	29	losses	loss	NOUN
ftr-386	1012	30	when	when	SCONJ
ftr-386	1012	31	compensated	compensate	VERB
ftr-386	1012	32	for	for	ADP
ftr-386	1012	33	by	by	ADP
ftr-386	1012	34	such	such	ADJ
ftr-386	1012	35	insurance	insurance	NOUN
ftr-386	1012	36	.	.	PUNCT
ftr-386	1013	1	upon	upon	SCONJ
ftr-386	1013	2	this	this	DET
ftr-386	1013	3	point	point	NOUN
ftr-386	1013	4	the	the	DET
ftr-386	1013	5	...	...	PUNCT
ftr-386	1013	6	6th	6th	ADJ
ftr-386	1013	7	circuit	circuit	NOUN
ftr-386	1013	8	in	in	ADP
ftr-386	1013	9	doyle	doyle	PROPN
ftr-386	1013	10	v.	v.	PROPN
ftr-386	1013	11	mitchell	mitchell	PROPN
ftr-386	1013	12	brothers	brothers	PROPN
ftr-386	1013	13	co.	co.	PROPN
ftr-386	1013	14	(	(	PUNCT
ftr-386	1013	15	235	235	NUM
ftr-386	1013	16	fed	feed	VERB
ftr-386	1013	17	.	.	PUNCT
ftr-386	1014	1	686	686	NUM
ftr-386	1014	2	,	,	PUNCT
ftr-386	1014	3	688	688	NUM
ftr-386	1014	4	)	)	PUNCT
ftr-386	1014	5	,	,	PUNCT
ftr-386	1014	6	in	in	ADP
ftr-386	1014	7	illustrating	illustrate	VERB
ftr-386	1014	8	the	the	DET
ftr-386	1014	9	principles	principle	NOUN
ftr-386	1014	10	subsequently	subsequently	ADV
ftr-386	1014	11	declared	declare	VERB
ftr-386	1014	12	to	to	PART
ftr-386	1014	13	be	be	AUX
ftr-386	1014	14	sound	sound	VERB
ftr-386	1014	15	by	by	ADP
ftr-386	1014	16	the	the	DET
ftr-386	1014	17	supreme	supreme	PROPN
ftr-386	1014	18	court	court	PROPN
ftr-386	1014	19	in	in	ADP
ftr-386	1014	20	the	the	DET
ftr-386	1014	21	same	same	ADJ
ftr-386	1014	22	case	case	NOUN
ftr-386	1014	23	,	,	PUNCT
ftr-386	1014	24	said	say	VERB
ftr-386	1014	25	:	:	PUNCT
ftr-386	1014	26	“	"	PUNCT
ftr-386	1014	27	if	if	SCONJ
ftr-386	1014	28	an	an	DET
ftr-386	1014	29	illustration	illustration	NOUN
ftr-386	1014	30	were	be	AUX
ftr-386	1014	31	needed	need	VERB
ftr-386	1014	32	to	to	PART
ftr-386	1014	33	show	show	VERB
ftr-386	1014	34	that	that	SCONJ
ftr-386	1014	35	money	money	NOUN
ftr-386	1014	36	received	receive	VERB
ftr-386	1014	37	from	from	ADP
ftr-386	1014	38	selling	sell	VERB
ftr-386	1014	39	capital	capital	NOUN
ftr-386	1014	40	assets	asset	NOUN
ftr-386	1014	41	can	can	AUX
ftr-386	1014	42	not	not	PART
ftr-386	1014	43	be	be	AUX
ftr-386	1014	44	‘	'	PUNCT
ftr-386	1014	45	income	income	NOUN
ftr-386	1014	46	,	,	PUNCT
ftr-386	1014	47	’	'	PUNCT
ftr-386	1014	48	it	it	PRON
ftr-386	1014	49	would	would	AUX
ftr-386	1014	50	be	be	AUX
ftr-386	1014	51	found	find	VERB
ftr-386	1014	52	in	in	ADP
ftr-386	1014	53	the	the	DET
ftr-386	1014	54	statutory	statutory	ADJ
ftr-386	1014	55	treatment	treatment	NOUN
ftr-386	1014	56	of	of	ADP
ftr-386	1014	57	insurance	insurance	NOUN
ftr-386	1014	58	money	money	NOUN
ftr-386	1014	59	...	...	PUNCT
ftr-386	1014	60	.	.	PUNCT
ftr-386	1015	1	fire	fire	NOUN
ftr-386	1015	2	insurance	insurance	NOUN
ftr-386	1015	3	money	money	NOUN
ftr-386	1015	4	is	be	AUX
ftr-386	1015	5	clearly	clearly	ADV
ftr-386	1015	6	a	a	DET
ftr-386	1015	7	substitute	substitute	NOUN
ftr-386	1015	8	for	for	ADP
ftr-386	1015	9	the	the	DET
ftr-386	1015	10	assets	asset	NOUN
ftr-386	1015	11	burned	burn	VERB
ftr-386	1015	12	;	;	PUNCT
ftr-386	1015	13	but	but	CCONJ
ftr-386	1015	14	we	we	PRON
ftr-386	1015	15	find	find	VERB
ftr-386	1015	16	that	that	SCONJ
ftr-386	1015	17	in	in	ADP
ftr-386	1015	18	case	case	NOUN
ftr-386	1015	19	of	of	ADP
ftr-386	1015	20	a	a	DET
ftr-386	1015	21	fire	fire	NOUN
ftr-386	1015	22	loss	loss	NOUN
ftr-386	1015	23	uninsured	uninsure	VERB
ftr-386	1015	24	the	the	DET
ftr-386	1015	25	loss	loss	NOUN
ftr-386	1015	26	may	may	AUX
ftr-386	1015	27	be	be	AUX
ftr-386	1015	28	deducted	deduct	VERB
ftr-386	1015	29	from	from	ADP
ftr-386	1015	30	income	income	NOUN
ftr-386	1015	31	,	,	PUNCT
ftr-386	1015	32	while	while	SCONJ
ftr-386	1015	33	if	if	SCONJ
ftr-386	1015	34	it	it	PRON
ftr-386	1015	35	is	be	AUX
ftr-386	1015	36	insured	insure	VERB
ftr-386	1015	37	,	,	PUNCT
ftr-386	1015	38	and	and	CCONJ
ftr-386	1015	39	if	if	SCONJ
ftr-386	1015	40	the	the	DET
ftr-386	1015	41	insurance	insurance	NOUN
ftr-386	1015	42	money	money	NOUN
ftr-386	1015	43	is	be	AUX
ftr-386	1015	44	‘	'	PUNCT
ftr-386	1015	45	income	income	NOUN
ftr-386	1015	46	,	,	PUNCT
ftr-386	1015	47	’	'	PUNCT
ftr-386	1015	48	the	the	DET
ftr-386	1015	49	loss	loss	NOUN
ftr-386	1015	50	may	may	AUX
ftr-386	1015	51	not	not	PART
ftr-386	1015	52	be	be	AUX
ftr-386	1015	53	deducted	deduct	VERB
ftr-386	1015	54	,	,	PUNCT
ftr-386	1015	55	and	and	CCONJ
ftr-386	1015	56	the	the	DET
ftr-386	1015	57	insurance	insurance	NOUN
ftr-386	1015	58	money	money	NOUN
ftr-386	1015	59	must	must	AUX
ftr-386	1015	60	be	be	AUX
ftr-386	1015	61	added	add	VERB
ftr-386	1015	62	–	–	PUNCT
ftr-386	1015	63	an	an	DET
ftr-386	1015	64	absurdity	absurdity	NOUN
ftr-386	1015	65	which	which	PRON
ftr-386	1015	66	can	can	AUX
ftr-386	1015	67	be	be	AUX
ftr-386	1015	68	avoided	avoid	VERB
ftr-386	1015	69	only	only	ADV
ftr-386	1015	70	by	by	ADP
ftr-386	1015	71	saying	say	VERB
ftr-386	1015	72	that	that	SCONJ
ftr-386	1015	73	such	such	ADJ
ftr-386	1015	74	insurance	insurance	NOUN
ftr-386	1015	75	money	money	NOUN
ftr-386	1015	76	is	be	AUX
ftr-386	1015	77	not	not	PART
ftr-386	1015	78	income	income	NOUN
ftr-386	1015	79	at	at	ADV
ftr-386	1015	80	all	all	ADV
ftr-386	1015	81	.	.	PUNCT
ftr-386	1016	1	the	the	DET
ftr-386	1016	2	proceeds	proceed	NOUN
ftr-386	1016	3	of	of	ADP
ftr-386	1016	4	the	the	DET
ftr-386	1016	5	sale	sale	NOUN
ftr-386	1016	6	of	of	ADP
ftr-386	1016	7	a	a	DET
ftr-386	1016	8	building	building	NOUN
ftr-386	1016	9	or	or	CCONJ
ftr-386	1016	10	other	other	ADJ
ftr-386	1016	11	permanent	permanent	ADJ
ftr-386	1016	12	assets	asset	NOUN
ftr-386	1016	13	are	be	AUX
ftr-386	1016	14	as	as	ADV
ftr-386	1016	15	clearly	clearly	ADV
ftr-386	1016	16	a	a	DET
ftr-386	1016	17	substitute	substitute	NOUN
ftr-386	1016	18	therefor	therefor	VERB
ftr-386	1016	19	as	as	SCONJ
ftr-386	1016	20	is	be	AUX
ftr-386	1016	21	the	the	DET
ftr-386	1016	22	insurance	insurance	NOUN
ftr-386	1016	23	money	money	NOUN
ftr-386	1016	24	paid	pay	VERB
ftr-386	1016	25	to	to	PART
ftr-386	1016	26	indemnify	indemnify	VERB
ftr-386	1016	27	for	for	ADP
ftr-386	1016	28	a	a	DET
ftr-386	1016	29	building	building	NOUN
ftr-386	1016	30	burned	burn	VERB
ftr-386	1016	31	.	.	PUNCT
ftr-386	1016	32	”	"	PUNCT
ftr-386	1017	1	...	...	PUNCT
ftr-386	1017	2	[	[	PUNCT
ftr-386	1017	3	i]f	i]f	ADP
ftr-386	1017	4	the	the	DET
ftr-386	1017	5	proceeds	proceed	NOUN
ftr-386	1017	6	of	of	ADP
ftr-386	1017	7	accident	accident	NOUN
ftr-386	1017	8	insurance	insurance	NOUN
ftr-386	1017	9	are	be	AUX
ftr-386	1017	10	held	hold	VERB
ftr-386	1017	11	to	to	PART
ftr-386	1017	12	be	be	AUX
ftr-386	1017	13	“	"	PUNCT
ftr-386	1017	14	income	income	NOUN
ftr-386	1017	15	,	,	PUNCT
ftr-386	1017	16	”	"	PUNCT
ftr-386	1017	17	they	they	PRON
ftr-386	1017	18	are	be	AUX
ftr-386	1017	19	in	in	ADP
ftr-386	1017	20	a	a	DET
ftr-386	1017	21	category	category	NOUN
ftr-386	1017	22	different	different	ADJ
ftr-386	1017	23	from	from	ADP
ftr-386	1017	24	the	the	DET
ftr-386	1017	25	proceeds	proceed	NOUN
ftr-386	1017	26	of	of	ADP
ftr-386	1017	27	any	any	DET
ftr-386	1017	28	other	other	ADJ
ftr-386	1017	29	kind	kind	NOUN
ftr-386	1017	30	of	of	ADP
ftr-386	1017	31	insurance	insurance	NOUN
ftr-386	1017	32	.	.	PUNCT
ftr-386	1018	1	this	this	DET
ftr-386	1018	2	passage	passage	NOUN
ftr-386	1018	3	demonstrates	demonstrate	VERB
ftr-386	1018	4	utter	utter	ADJ
ftr-386	1018	5	confusion	confusion	NOUN
ftr-386	1018	6	.	.	PUNCT
ftr-386	1019	1	fire	fire	NOUN
ftr-386	1019	2	insurance	insurance	NOUN
ftr-386	1019	3	proceeds	proceed	NOUN
ftr-386	1019	4	are	be	AUX
ftr-386	1019	5	excluded	exclude	VERB
ftr-386	1019	6	only	only	ADV
ftr-386	1019	7	to	to	ADP
ftr-386	1019	8	the	the	DET
ftr-386	1019	9	extent	extent	NOUN
ftr-386	1019	10	of	of	ADP
ftr-386	1019	11	the	the	DET
ftr-386	1019	12	basis	basis	NOUN
ftr-386	1019	13	of	of	ADP
ftr-386	1019	14	the	the	DET
ftr-386	1019	15	property	property	NOUN
ftr-386	1019	16	,	,	PUNCT
ftr-386	1019	17	not	not	PART
ftr-386	1019	18	its	its	PRON
ftr-386	1019	19	value	value	NOUN
ftr-386	1019	20	.	.	PUNCT
ftr-386	1020	1	see	see	VERB
ftr-386	1020	2	regs	reg	NOUN
ftr-386	1020	3	.	.	PUNCT
ftr-386	1021	1	§	§	PROPN
ftr-386	1021	2	§	§	PROPN
ftr-386	1021	3	1.1651(c	1.1651(c	NOUN
ftr-386	1021	4	)	)	PUNCT
ftr-386	1021	5	,	,	PUNCT
ftr-386	1021	6	1.1033(a)-1(c	1.1033(a)-1(c	NUM
ftr-386	1021	7	)	)	PUNCT
ftr-386	1021	8	(	(	PUNCT
ftr-386	1021	9	fire	fire	NOUN
ftr-386	1021	10	,	,	PUNCT
ftr-386	1021	11	marine	marine	ADJ
ftr-386	1021	12	and	and	CCONJ
ftr-386	1021	13	casualty	casualty	NOUN
ftr-386	1021	14	insurance	insurance	NOUN
ftr-386	1021	15	)	)	PUNCT
ftr-386	1022	1	;	;	PUNCT
ftr-386	1022	2	raytheon	raytheon	NOUN
ftr-386	1022	3	production	production	PROPN
ftr-386	1022	4	co.	co.	PROPN
ftr-386	1022	5	v.	v.	ADP
ftr-386	1022	6	comm’r	comm’r	PROPN
ftr-386	1022	7	,	,	PUNCT
ftr-386	1022	8	144	144	NUM
ftr-386	1022	9	f.2d	f.2d	NOUN
ftr-386	1022	10	110	110	NUM
ftr-386	1022	11	(	(	PUNCT
ftr-386	1022	12	1st	1st	ADJ
ftr-386	1022	13	cir	cir	NOUN
ftr-386	1022	14	.	.	PUNCT
ftr-386	1022	15	1944	1944	NUM
ftr-386	1022	16	)	)	PUNCT
ftr-386	1022	17	,	,	PUNCT
ftr-386	1022	18	cert	cert	PROPN
ftr-386	1022	19	.	.	PUNCT
ftr-386	1022	20	denied	deny	VERB
ftr-386	1022	21	,	,	PUNCT
ftr-386	1022	22	323	323	NUM
ftr-386	1022	23	u.s	u.s	PROPN
ftr-386	1022	24	.	.	PROPN
ftr-386	1022	25	779	779	NUM
ftr-386	1022	26	(	(	PUNCT
ftr-386	1022	27	1944	1944	NUM
ftr-386	1022	28	)	)	PUNCT
ftr-386	1022	29	(	(	PUNCT
ftr-386	1022	30	damages	damage	NOUN
ftr-386	1022	31	for	for	ADP
ftr-386	1022	32	appropriation	appropriation	NOUN
ftr-386	1022	33	of	of	ADP
ftr-386	1022	34	property	property	NOUN
ftr-386	1022	35	)	)	PUNCT
ftr-386	1022	36	.	.	PUNCT
ftr-386	1023	1	the	the	DET
ftr-386	1023	2	supreme	supreme	PROPN
ftr-386	1023	3	court	court	PROPN
ftr-386	1023	4	affirmance	affirmance	NOUN
ftr-386	1023	5	did	do	AUX
ftr-386	1023	6	not	not	PART
ftr-386	1023	7	comment	comment	VERB
ftr-386	1023	8	on	on	ADP
ftr-386	1023	9	this	this	DET
ftr-386	1023	10	passage	passage	NOUN
ftr-386	1023	11	,	,	PUNCT
ftr-386	1023	12	which	which	PRON
ftr-386	1023	13	is	be	AUX
ftr-386	1023	14	contrary	contrary	ADJ
ftr-386	1023	15	to	to	ADP
ftr-386	1023	16	the	the	DET
ftr-386	1023	17	holding	holding	NOUN
ftr-386	1023	18	of	of	ADP
ftr-386	1023	19	the	the	DET
ftr-386	1023	20	cases	case	NOUN
ftr-386	1023	21	cited	cite	VERB
ftr-386	1023	22	at	at	ADP
ftr-386	1023	23	note	note	NOUN
ftr-386	1023	24	136	136	NUM
ftr-386	1023	25	.	.	PUNCT
ftr-386	1024	1	188	188	NUM
ftr-386	1024	2	.	.	PUNCT
ftr-386	1025	1	h.r	h.r	PROPN
ftr-386	1025	2	.	.	PROPN
ftr-386	1025	3	rep	rep	PROPN
ftr-386	1025	4	.	.	PROPN
ftr-386	1025	5	no	no	PROPN
ftr-386	1025	6	.	.	NOUN
ftr-386	1026	1	65	65	NUM
ftr-386	1026	2	-	-	SYM
ftr-386	1026	3	767	767	NUM
ftr-386	1026	4	,	,	PUNCT
ftr-386	1026	5	65th	65th	ADJ
ftr-386	1026	6	cong	cong	NOUN
ftr-386	1026	7	.	.	PROPN
ftr-386	1026	8	,	,	PUNCT
ftr-386	1026	9	2d	2d	NUM
ftr-386	1026	10	sess	sess	NOUN
ftr-386	1026	11	.	.	PUNCT
ftr-386	1027	1	,	,	PUNCT
ftr-386	1027	2	pp	pp	ADJ
ftr-386	1027	3	.	.	PUNCT
ftr-386	1028	1	9	9	NUM
ftr-386	1028	2	-	-	SYM
ftr-386	1028	3	10	10	NUM
ftr-386	1028	4	(	(	PUNCT
ftr-386	1028	5	1918	1918	NUM
ftr-386	1028	6	)	)	PUNCT
ftr-386	1028	7	.	.	PUNCT
ftr-386	1029	1	as	as	SCONJ
ftr-386	1029	2	applied	apply	VERB
ftr-386	1029	3	to	to	ADP
ftr-386	1029	4	accident	accident	NOUN
ftr-386	1029	5	insurance	insurance	NOUN
ftr-386	1029	6	,	,	PUNCT
ftr-386	1029	7	the	the	DET
ftr-386	1029	8	“	"	PUNCT
ftr-386	1029	9	property	property	NOUN
ftr-386	1029	10	”	"	PUNCT
ftr-386	1029	11	implicated	implicate	VERB
ftr-386	1029	12	in	in	ADP
ftr-386	1029	13	this	this	DET
ftr-386	1029	14	passage	passage	NOUN
ftr-386	1029	15	is	be	AUX
ftr-386	1029	16	human	human	ADJ
ftr-386	1029	17	capital	capital	NOUN
ftr-386	1029	18	,	,	PUNCT
ftr-386	1029	19	which	which	PRON
ftr-386	1029	20	is	be	AUX
ftr-386	1029	21	the	the	DET
ftr-386	1029	22	source	source	NOUN
ftr-386	1029	23	of	of	ADP
ftr-386	1029	24	compensation	compensation	NOUN
ftr-386	1029	25	income.186	income.186	VERB
ftr-386	1029	26	the	the	DET
ftr-386	1029	27	opinion	opinion	NOUN
ftr-386	1029	28	then	then	ADV
ftr-386	1029	29	embraces	embrace	VERB
ftr-386	1029	30	another	another	DET
ftr-386	1029	31	wholly	wholly	ADV
ftr-386	1029	32	incorrect	incorrect	ADJ
ftr-386	1029	33	theory	theory	NOUN
ftr-386	1029	34	of	of	ADP
ftr-386	1029	35	income	income	NOUN
ftr-386	1029	36	,	,	PUNCT
ftr-386	1029	37	namely	namely	ADV
ftr-386	1029	38	,	,	PUNCT
ftr-386	1029	39	that	that	SCONJ
ftr-386	1029	40	there	there	PRON
ftr-386	1029	41	is	be	VERB
ftr-386	1029	42	no	no	DET
ftr-386	1029	43	gain	gain	NOUN
ftr-386	1029	44	if	if	SCONJ
ftr-386	1029	45	the	the	DET
ftr-386	1029	46	value	value	NOUN
ftr-386	1029	47	of	of	ADP
ftr-386	1029	48	the	the	DET
ftr-386	1029	49	property	property	NOUN
ftr-386	1029	50	disposed	dispose	VERB
ftr-386	1029	51	of	of	ADP
ftr-386	1029	52	(	(	PUNCT
ftr-386	1029	53	as	as	SCONJ
ftr-386	1029	54	opposed	oppose	VERB
ftr-386	1029	55	to	to	ADP
ftr-386	1029	56	its	its	PRON
ftr-386	1029	57	basis	basis	NOUN
ftr-386	1029	58	)	)	PUNCT
ftr-386	1029	59	equals	equal	VERB
ftr-386	1029	60	the	the	DET
ftr-386	1029	61	recovery	recovery	NOUN
ftr-386	1029	62	amount.187	amount.187	NOUN
ftr-386	1029	63	in	in	ADP
ftr-386	1029	64	1918	1918	NUM
ftr-386	1029	65	,	,	PUNCT
ftr-386	1029	66	congress	congress	PROPN
ftr-386	1029	67	enacted	enact	VERB
ftr-386	1029	68	the	the	DET
ftr-386	1029	69	predecessor	predecessor	NOUN
ftr-386	1029	70	of	of	ADP
ftr-386	1029	71	section	section	NOUN
ftr-386	1029	72	104(a	104(a	PROPN
ftr-386	1029	73	)	)	PUNCT
ftr-386	1029	74	,	,	PUNCT
ftr-386	1029	75	which	which	PRON
ftr-386	1029	76	excludes	exclude	VERB
ftr-386	1029	77	personal	personal	ADJ
ftr-386	1029	78	injury	injury	NOUN
ftr-386	1029	79	recoveries	recovery	NOUN
ftr-386	1029	80	from	from	ADP
ftr-386	1029	81	gross	gross	ADJ
ftr-386	1029	82	income	income	NOUN
ftr-386	1029	83	.	.	PUNCT
ftr-386	1030	1	the	the	DET
ftr-386	1030	2	house	house	PROPN
ftr-386	1030	3	report	report	NOUN
ftr-386	1030	4	stated	state	VERB
ftr-386	1030	5	(	(	PUNCT
ftr-386	1030	6	without	without	ADP
ftr-386	1030	7	elaboration	elaboration	NOUN
ftr-386	1030	8	)	)	PUNCT
ftr-386	1030	9	that	that	SCONJ
ftr-386	1030	10	it	it	PRON
ftr-386	1030	11	was	be	AUX
ftr-386	1030	12	“	"	PUNCT
ftr-386	1030	13	doubtful	doubtful	ADJ
ftr-386	1030	14	”	"	PUNCT
ftr-386	1030	15	under	under	ADP
ftr-386	1030	16	current	current	ADJ
ftr-386	1030	17	law	law	NOUN
ftr-386	1030	18	whether	whether	SCONJ
ftr-386	1030	19	such	such	ADJ
ftr-386	1030	20	recoveries	recovery	NOUN
ftr-386	1030	21	were	be	AUX
ftr-386	1030	22	income	income	NOUN
ftr-386	1030	23	.	.	PUNCT
ftr-386	1031	1	the	the	DET
ftr-386	1031	2	issue	issue	NOUN
ftr-386	1031	3	was	be	AUX
ftr-386	1031	4	indeed	indeed	ADV
ftr-386	1031	5	doubtful	doubtful	ADJ
ftr-386	1031	6	,	,	PUNCT
ftr-386	1031	7	because	because	SCONJ
ftr-386	1031	8	no	no	DET
ftr-386	1031	9	case188	case188	PROPN
ftr-386	1031	10	414	414	NUM
ftr-386	1031	11	florida	florida	PROPN
ftr-386	1031	12	tax	tax	NOUN
ftr-386	1031	13	review	review	NOUN
ftr-386	1031	14	[	[	X
ftr-386	1031	15	vol.8:4	vol.8:4	NOUN
ftr-386	1031	16	189	189	NUM
ftr-386	1031	17	.	.	PUNCT
ftr-386	1032	1	the	the	DET
ftr-386	1032	2	murphy	murphy	PROPN
ftr-386	1032	3	panel	panel	PROPN
ftr-386	1032	4	opinion	opinion	NOUN
ftr-386	1032	5	,	,	PUNCT
ftr-386	1032	6	460	460	NUM
ftr-386	1032	7	f.3d	f.3d	NUM
ftr-386	1032	8	at	at	ADP
ftr-386	1032	9	87	87	NUM
ftr-386	1032	10	,	,	PUNCT
ftr-386	1032	11	cites	cite	VERB
ftr-386	1032	12	dotson	dotson	PROPN
ftr-386	1032	13	v.	v.	PROPN
ftr-386	1032	14	united	united	PROPN
ftr-386	1032	15	states	states	PROPN
ftr-386	1032	16	,	,	PUNCT
ftr-386	1032	17	87	87	NUM
ftr-386	1032	18	f.3d	f.3d	NUM
ftr-386	1032	19	682	682	NUM
ftr-386	1032	20	,	,	PUNCT
ftr-386	1032	21	685	685	NUM
ftr-386	1032	22	(	(	PUNCT
ftr-386	1032	23	5th	5th	ADJ
ftr-386	1032	24	cir	cir	NOUN
ftr-386	1032	25	.	.	PUNCT
ftr-386	1032	26	1996	1996	NUM
ftr-386	1032	27	)	)	PUNCT
ftr-386	1032	28	for	for	ADP
ftr-386	1032	29	the	the	DET
ftr-386	1032	30	statement	statement	NOUN
ftr-386	1032	31	:	:	PUNCT
ftr-386	1032	32	“	"	PUNCT
ftr-386	1032	33	congress	congress	PROPN
ftr-386	1032	34	first	first	ADV
ftr-386	1032	35	enacted	enact	VERB
ftr-386	1032	36	the	the	DET
ftr-386	1032	37	personal	personal	ADJ
ftr-386	1032	38	injury	injury	NOUN
ftr-386	1032	39	compensation	compensation	NOUN
ftr-386	1032	40	exclusion	exclusion	NOUN
ftr-386	1032	41	...	...	PUNCT
ftr-386	1032	42	when	when	SCONJ
ftr-386	1032	43	such	such	ADJ
ftr-386	1032	44	payments	payment	NOUN
ftr-386	1032	45	were	be	AUX
ftr-386	1032	46	considered	consider	VERB
ftr-386	1032	47	the	the	DET
ftr-386	1032	48	return	return	NOUN
ftr-386	1032	49	of	of	ADP
ftr-386	1032	50	human	human	ADJ
ftr-386	1032	51	capital	capital	NOUN
ftr-386	1032	52	,	,	PUNCT
ftr-386	1032	53	and	and	CCONJ
ftr-386	1032	54	thus	thus	ADV
ftr-386	1032	55	not	not	PART
ftr-386	1032	56	constitutionally	constitutionally	ADV
ftr-386	1032	57	taxable	taxable	ADJ
ftr-386	1032	58	‘	'	PUNCT
ftr-386	1032	59	income	income	NOUN
ftr-386	1032	60	’	'	PUNCT
ftr-386	1032	61	under	under	ADP
ftr-386	1032	62	the	the	DET
ftr-386	1032	63	16th	16th	ADJ
ftr-386	1032	64	amendment	amendment	NOUN
ftr-386	1032	65	.	.	PUNCT
ftr-386	1032	66	”	"	PUNCT
ftr-386	1033	1	this	this	DET
ftr-386	1033	2	statement	statement	NOUN
ftr-386	1033	3	was	be	AUX
ftr-386	1033	4	offered	offer	VERB
ftr-386	1033	5	merely	merely	ADV
ftr-386	1033	6	as	as	ADP
ftr-386	1033	7	background	background	NOUN
ftr-386	1033	8	,	,	PUNCT
ftr-386	1033	9	and	and	CCONJ
ftr-386	1033	10	no	no	DET
ftr-386	1033	11	authority	authority	NOUN
ftr-386	1033	12	is	be	AUX
ftr-386	1033	13	cited	cite	VERB
ftr-386	1033	14	to	to	PART
ftr-386	1033	15	support	support	VERB
ftr-386	1033	16	the	the	DET
ftr-386	1033	17	reference	reference	NOUN
ftr-386	1033	18	to	to	ADP
ftr-386	1033	19	the	the	DET
ftr-386	1033	20	constitution	constitution	NOUN
ftr-386	1033	21	.	.	PUNCT
ftr-386	1034	1	the	the	DET
ftr-386	1034	2	dotson	dotson	PROPN
ftr-386	1034	3	case	case	NOUN
ftr-386	1034	4	itself	itself	PRON
ftr-386	1034	5	dealt	deal	VERB
ftr-386	1034	6	strictly	strictly	ADV
ftr-386	1034	7	with	with	ADP
ftr-386	1034	8	the	the	DET
ftr-386	1034	9	application	application	NOUN
ftr-386	1034	10	of	of	ADP
ftr-386	1034	11	irc	irc	PROPN
ftr-386	1034	12	§	§	PROPN
ftr-386	1034	13	104(a)(2	104(a)(2	NUM
ftr-386	1034	14	)	)	PUNCT
ftr-386	1034	15	,	,	PUNCT
ftr-386	1034	16	and	and	CCONJ
ftr-386	1034	17	did	do	AUX
ftr-386	1034	18	not	not	PART
ftr-386	1034	19	consider	consider	VERB
ftr-386	1034	20	the	the	DET
ftr-386	1034	21	return	return	VERB
ftr-386	1034	22	-	-	PUNCT
ftr-386	1034	23	of	of	ADP
ftr-386	1034	24	-	-	PUNCT
ftr-386	1034	25	capital	capital	NOUN
ftr-386	1034	26	theory	theory	NOUN
ftr-386	1034	27	.	.	PUNCT
ftr-386	1035	1	190	190	NUM
ftr-386	1035	2	.	.	PUNCT
ftr-386	1036	1	519	519	NUM
ftr-386	1036	2	u.s	u.s	PROPN
ftr-386	1036	3	.	.	PROPN
ftr-386	1036	4	79	79	NUM
ftr-386	1036	5	(	(	PUNCT
ftr-386	1036	6	1996	1996	NUM
ftr-386	1036	7	)	)	PUNCT
ftr-386	1036	8	.	.	PUNCT
ftr-386	1037	1	191	191	X
ftr-386	1037	2	.	.	PUNCT
ftr-386	1037	3	see	see	VERB
ftr-386	1037	4	i	i	PRON
ftr-386	1037	5	d.	d.	PROPN
ftr-386	1037	6	at	at	ADP
ftr-386	1037	7	89	89	NUM
ftr-386	1037	8	-	-	SYM
ftr-386	1037	9	90	90	NUM
ftr-386	1037	10	.	.	PUNCT
ftr-386	1038	1	up	up	ADP
ftr-386	1038	2	to	to	ADP
ftr-386	1038	3	that	that	DET
ftr-386	1038	4	point	point	NOUN
ftr-386	1038	5	had	have	AUX
ftr-386	1038	6	considered	consider	VERB
ftr-386	1038	7	the	the	DET
ftr-386	1038	8	issue	issue	NOUN
ftr-386	1038	9	,	,	PUNCT
ftr-386	1038	10	and	and	CCONJ
ftr-386	1038	11	the	the	DET
ftr-386	1038	12	government	government	NOUN
ftr-386	1038	13	had	have	AUX
ftr-386	1038	14	announced	announce	VERB
ftr-386	1038	15	that	that	SCONJ
ftr-386	1038	16	it	it	PRON
ftr-386	1038	17	would	would	AUX
ftr-386	1038	18	n’t	not	PART
ftr-386	1038	19	pursue	pursue	VERB
ftr-386	1038	20	the	the	DET
ftr-386	1038	21	matter	matter	NOUN
ftr-386	1038	22	.	.	PUNCT
ftr-386	1039	1	contrary	contrary	ADJ
ftr-386	1039	2	to	to	ADP
ftr-386	1039	3	the	the	DET
ftr-386	1039	4	view	view	NOUN
ftr-386	1039	5	expressed	express	VERB
ftr-386	1039	6	by	by	ADP
ftr-386	1039	7	the	the	DET
ftr-386	1039	8	murphy	murphy	PROPN
ftr-386	1039	9	panel	panel	PROPN
ftr-386	1039	10	opinion	opinion	NOUN
ftr-386	1039	11	,	,	PUNCT
ftr-386	1039	12	an	an	DET
ftr-386	1039	13	expression	expression	NOUN
ftr-386	1039	14	of	of	ADP
ftr-386	1039	15	doubt	doubt	NOUN
ftr-386	1039	16	on	on	ADP
ftr-386	1039	17	the	the	DET
ftr-386	1039	18	“	"	PUNCT
ftr-386	1039	19	law	law	NOUN
ftr-386	1039	20	”	"	PUNCT
ftr-386	1039	21	is	be	AUX
ftr-386	1039	22	not	not	PART
ftr-386	1039	23	the	the	DET
ftr-386	1039	24	same	same	ADJ
ftr-386	1039	25	as	as	ADP
ftr-386	1039	26	a	a	DET
ftr-386	1039	27	conclusion	conclusion	NOUN
ftr-386	1039	28	that	that	SCONJ
ftr-386	1039	29	taxing	tax	VERB
ftr-386	1039	30	personal	personal	ADJ
ftr-386	1039	31	injury	injury	NOUN
ftr-386	1039	32	damages	damage	NOUN
ftr-386	1039	33	would	would	AUX
ftr-386	1039	34	be	be	AUX
ftr-386	1039	35	unconstitutional.189	unconstitutional.189	ADJ
ftr-386	1039	36	moreover	moreover	ADV
ftr-386	1039	37	,	,	PUNCT
ftr-386	1039	38	the	the	DET
ftr-386	1039	39	opinion	opinion	NOUN
ftr-386	1039	40	of	of	ADP
ftr-386	1039	41	congress	congress	PROPN
ftr-386	1039	42	on	on	ADP
ftr-386	1039	43	what	what	PRON
ftr-386	1039	44	the	the	DET
ftr-386	1039	45	law	law	NOUN
ftr-386	1039	46	was	be	AUX
ftr-386	1039	47	prior	prior	ADV
ftr-386	1039	48	to	to	ADP
ftr-386	1039	49	a	a	DET
ftr-386	1039	50	statutory	statutory	ADJ
ftr-386	1039	51	enactment	enactment	NOUN
ftr-386	1039	52	does	do	AUX
ftr-386	1039	53	not	not	PART
ftr-386	1039	54	really	really	ADV
ftr-386	1039	55	count	count	VERB
ftr-386	1039	56	.	.	PUNCT
ftr-386	1040	1	this	this	DET
ftr-386	1040	2	precise	precise	ADJ
ftr-386	1040	3	issue	issue	NOUN
ftr-386	1040	4	was	be	AUX
ftr-386	1040	5	raised	raise	VERB
ftr-386	1040	6	in	in	ADP
ftr-386	1040	7	the	the	DET
ftr-386	1040	8	1996	1996	NUM
ftr-386	1040	9	case	case	NOUN
ftr-386	1040	10	of	of	ADP
ftr-386	1040	11	o’gilvie	o’gilvie	PROPN
ftr-386	1040	12	v.	v.	PROPN
ftr-386	1040	13	united	united	PROPN
ftr-386	1040	14	states	states	PROPN
ftr-386	1040	15	,	,	PUNCT
ftr-386	1040	16	involving	involve	VERB
ftr-386	1040	17	the	the	DET
ftr-386	1040	18	exclusion	exclusion	NOUN
ftr-386	1040	19	of	of	ADP
ftr-386	1040	20	punitive	punitive	ADJ
ftr-386	1040	21	damages190	damages190	PROPN
ftr-386	1040	22	received	receive	VERB
ftr-386	1040	23	in	in	ADP
ftr-386	1040	24	personal	personal	ADJ
ftr-386	1040	25	injury	injury	NOUN
ftr-386	1040	26	litigation	litigation	NOUN
ftr-386	1040	27	.	.	PUNCT
ftr-386	1041	1	the	the	DET
ftr-386	1041	2	taxpayer	taxpayer	NOUN
ftr-386	1041	3	noted	note	VERB
ftr-386	1041	4	that	that	SCONJ
ftr-386	1041	5	congress	congress	PROPN
ftr-386	1041	6	in	in	ADP
ftr-386	1041	7	1989	1989	NUM
ftr-386	1041	8	added	add	VERB
ftr-386	1041	9	a	a	DET
ftr-386	1041	10	sentence	sentence	NOUN
ftr-386	1041	11	to	to	PART
ftr-386	1041	12	section104(a	section104(a	VERB
ftr-386	1041	13	)	)	PUNCT
ftr-386	1041	14	stating	state	VERB
ftr-386	1041	15	that	that	SCONJ
ftr-386	1041	16	punitive	punitive	ADJ
ftr-386	1041	17	damages	damage	NOUN
ftr-386	1041	18	would	would	AUX
ftr-386	1041	19	henceforth	henceforth	ADV
ftr-386	1041	20	not	not	PART
ftr-386	1041	21	be	be	AUX
ftr-386	1041	22	excluded	exclude	VERB
ftr-386	1041	23	,	,	PUNCT
ftr-386	1041	24	the	the	DET
ftr-386	1041	25	inference	inference	NOUN
ftr-386	1041	26	being	be	AUX
ftr-386	1041	27	that	that	SCONJ
ftr-386	1041	28	congress	congress	PROPN
ftr-386	1041	29	thought	think	VERB
ftr-386	1041	30	that	that	SCONJ
ftr-386	1041	31	such	such	ADJ
ftr-386	1041	32	damages	damage	NOUN
ftr-386	1041	33	were	be	AUX
ftr-386	1041	34	excludable	excludable	ADJ
ftr-386	1041	35	under	under	ADP
ftr-386	1041	36	prior	prior	ADJ
ftr-386	1041	37	law	law	NOUN
ftr-386	1041	38	.	.	PUNCT
ftr-386	1042	1	in	in	ADP
ftr-386	1042	2	holding	hold	VERB
ftr-386	1042	3	that	that	SCONJ
ftr-386	1042	4	the	the	DET
ftr-386	1042	5	pre-1989	pre-1989	ADJ
ftr-386	1042	6	punitive	punitive	ADJ
ftr-386	1042	7	damages	damage	NOUN
ftr-386	1042	8	were	be	AUX
ftr-386	1042	9	nevertheless	nevertheless	ADV
ftr-386	1042	10	includible	includible	ADJ
ftr-386	1042	11	,	,	PUNCT
ftr-386	1042	12	contrary	contrary	ADV
ftr-386	1042	13	to	to	ADP
ftr-386	1042	14	any	any	DET
ftr-386	1042	15	such	such	ADJ
ftr-386	1042	16	implication	implication	NOUN
ftr-386	1042	17	,	,	PUNCT
ftr-386	1042	18	the	the	DET
ftr-386	1042	19	majority	majority	NOUN
ftr-386	1042	20	opinion	opinion	NOUN
ftr-386	1042	21	stated:191	stated:191	VERB
ftr-386	1042	22	why	why	SCONJ
ftr-386	1042	23	,	,	PUNCT
ftr-386	1042	24	petitioners	petitioner	NOUN
ftr-386	1042	25	ask	ask	VERB
ftr-386	1042	26	,	,	PUNCT
ftr-386	1042	27	would	would	AUX
ftr-386	1042	28	congress	congress	PROPN
ftr-386	1042	29	have	have	AUX
ftr-386	1042	30	enacted	enact	VERB
ftr-386	1042	31	this	this	DET
ftr-386	1042	32	amendment	amendment	NOUN
ftr-386	1042	33	removing	remove	VERB
ftr-386	1042	34	punitive	punitive	ADJ
ftr-386	1042	35	damages	damage	NOUN
ftr-386	1042	36	(	(	PUNCT
ftr-386	1042	37	in	in	ADP
ftr-386	1042	38	nonphysical	nonphysical	ADJ
ftr-386	1042	39	injury	injury	NOUN
ftr-386	1042	40	cases	case	NOUN
ftr-386	1042	41	)	)	PUNCT
ftr-386	1042	42	unless	unless	SCONJ
ftr-386	1042	43	congress	congress	PROPN
ftr-386	1042	44	believed	believe	VERB
ftr-386	1042	45	that	that	SCONJ
ftr-386	1042	46	,	,	PUNCT
ftr-386	1042	47	in	in	ADP
ftr-386	1042	48	the	the	DET
ftr-386	1042	49	amendment	amendment	NOUN
ftr-386	1042	50	’s	’s	PART
ftr-386	1042	51	absence	absence	NOUN
ftr-386	1042	52	,	,	PUNCT
ftr-386	1042	53	punitive	punitive	ADJ
ftr-386	1042	54	damages	damage	NOUN
ftr-386	1042	55	did	do	AUX
ftr-386	1042	56	fall	fall	VERB
ftr-386	1042	57	within	within	ADP
ftr-386	1042	58	the	the	DET
ftr-386	1042	59	provision	provision	NOUN
ftr-386	1042	60	’s	’s	PART
ftr-386	1042	61	coverage	coverage	NOUN
ftr-386	1042	62	?	?	PUNCT
ftr-386	1043	1	the	the	DET
ftr-386	1043	2	short	short	ADJ
ftr-386	1043	3	answer	answer	NOUN
ftr-386	1043	4	to	to	ADP
ftr-386	1043	5	this	this	DET
ftr-386	1043	6	question	question	NOUN
ftr-386	1043	7	is	be	AUX
ftr-386	1043	8	that	that	SCONJ
ftr-386	1043	9	congress	congress	PROPN
ftr-386	1043	10	might	might	AUX
ftr-386	1043	11	simply	simply	ADV
ftr-386	1043	12	have	have	AUX
ftr-386	1043	13	thought	think	VERB
ftr-386	1043	14	that	that	SCONJ
ftr-386	1043	15	the	the	DET
ftr-386	1043	16	then	then	ADV
ftr-386	1043	17	-	-	PUNCT
ftr-386	1043	18	current	current	ADJ
ftr-386	1043	19	law	law	NOUN
ftr-386	1043	20	about	about	ADP
ftr-386	1043	21	the	the	DET
ftr-386	1043	22	provision	provision	NOUN
ftr-386	1043	23	's	's	PART
ftr-386	1043	24	treatment	treatment	NOUN
ftr-386	1043	25	of	of	ADP
ftr-386	1043	26	punitive	punitive	ADJ
ftr-386	1043	27	damages	damage	NOUN
ftr-386	1043	28	...	...	PUNCT
ftr-386	1043	29	was	be	AUX
ftr-386	1043	30	unclear	unclear	ADJ
ftr-386	1043	31	,	,	PUNCT
ftr-386	1043	32	that	that	SCONJ
ftr-386	1043	33	it	it	PRON
ftr-386	1043	34	wanted	want	VERB
ftr-386	1043	35	to	to	PART
ftr-386	1043	36	clarify	clarify	VERB
ftr-386	1043	37	the	the	DET
ftr-386	1043	38	matter	matter	NOUN
ftr-386	1043	39	in	in	ADP
ftr-386	1043	40	respect	respect	NOUN
ftr-386	1043	41	to	to	ADP
ftr-386	1043	42	nonphysical	nonphysical	ADJ
ftr-386	1043	43	injuries	injury	NOUN
ftr-386	1043	44	,	,	PUNCT
ftr-386	1043	45	but	but	CCONJ
ftr-386	1043	46	it	it	PRON
ftr-386	1043	47	wanted	want	VERB
ftr-386	1043	48	to	to	PART
ftr-386	1043	49	leave	leave	VERB
ftr-386	1043	50	the	the	DET
ftr-386	1043	51	law	law	NOUN
ftr-386	1043	52	where	where	SCONJ
ftr-386	1043	53	it	it	PRON
ftr-386	1043	54	found	find	VERB
ftr-386	1043	55	it	it	PRON
ftr-386	1043	56	in	in	ADP
ftr-386	1043	57	respect	respect	NOUN
ftr-386	1043	58	to	to	ADP
ftr-386	1043	59	physical	physical	ADJ
ftr-386	1043	60	injuries	injury	NOUN
ftr-386	1043	61	.	.	PUNCT
ftr-386	1044	1	the	the	DET
ftr-386	1044	2	fact	fact	NOUN
ftr-386	1044	3	that	that	SCONJ
ftr-386	1044	4	the	the	DET
ftr-386	1044	5	law	law	NOUN
ftr-386	1044	6	was	be	AUX
ftr-386	1044	7	indeed	indeed	ADV
ftr-386	1044	8	uncertain	uncertain	ADJ
ftr-386	1044	9	at	at	ADP
ftr-386	1044	10	the	the	DET
ftr-386	1044	11	time	time	NOUN
ftr-386	1044	12	supports	support	VERB
ftr-386	1044	13	this	this	DET
ftr-386	1044	14	view	view	NOUN
ftr-386	1044	15	.	.	PUNCT
ftr-386	1045	1	[	[	X
ftr-386	1045	2	citations	citation	NOUN
ftr-386	1045	3	omitted	omit	VERB
ftr-386	1045	4	.	.	PUNCT
ftr-386	1045	5	]	]	PUNCT
ftr-386	1045	6	...	...	PUNCT
ftr-386	1046	1	we	we	PRON
ftr-386	1046	2	add	add	VERB
ftr-386	1046	3	that	that	SCONJ
ftr-386	1046	4	,	,	PUNCT
ftr-386	1046	5	in	in	ADP
ftr-386	1046	6	any	any	DET
ftr-386	1046	7	event	event	NOUN
ftr-386	1046	8	,	,	PUNCT
ftr-386	1046	9	the	the	DET
ftr-386	1046	10	view	view	NOUN
ftr-386	1046	11	of	of	ADP
ftr-386	1046	12	a	a	DET
ftr-386	1046	13	later	later	ADJ
ftr-386	1046	14	congress	congress	PROPN
ftr-386	1046	15	can	can	AUX
ftr-386	1046	16	not	not	PART
ftr-386	1046	17	control	control	VERB
ftr-386	1046	18	the	the	DET
ftr-386	1046	19	interpretation	interpretation	NOUN
ftr-386	1046	20	of	of	ADP
ftr-386	1046	21	an	an	DET
ftr-386	1046	22	earlier	early	ADV
ftr-386	1046	23	enacted	enact	VERB
ftr-386	1046	24	statute	statute	NOUN
ftr-386	1046	25	.	.	PUNCT
ftr-386	1047	1	[	[	X
ftr-386	1047	2	citations	citation	NOUN
ftr-386	1047	3	omitted	omit	VERB
ftr-386	1047	4	.	.	PUNCT
ftr-386	1047	5	]	]	PUNCT
ftr-386	1048	1	[	[	X
ftr-386	1048	2	emphasis	emphasis	NOUN
ftr-386	1048	3	added	add	VERB
ftr-386	1048	4	.	.	PUNCT
ftr-386	1048	5	]	]	PUNCT
ftr-386	1049	1	separation	separation	NOUN
ftr-386	1049	2	-	-	PUNCT
ftr-386	1049	3	of	of	ADP
ftr-386	1049	4	-	-	PUNCT
ftr-386	1049	5	powers	power	NOUN
ftr-386	1049	6	theory	theory	NOUN
ftr-386	1049	7	supports	support	VERB
ftr-386	1049	8	this	this	DET
ftr-386	1049	9	view	view	NOUN
ftr-386	1049	10	:	:	PUNCT
ftr-386	1049	11	congress	congress	PROPN
ftr-386	1049	12	legislates	legislate	VERB
ftr-386	1049	13	,	,	PUNCT
ftr-386	1049	14	and	and	CCONJ
ftr-386	1049	15	the	the	DET
ftr-386	1049	16	courts	court	NOUN
ftr-386	1049	17	interpret	interpret	VERB
ftr-386	1049	18	the	the	DET
ftr-386	1049	19	law	law	NOUN
ftr-386	1049	20	.	.	PUNCT
ftr-386	1050	1	2007	2007	NUM
ftr-386	1050	2	murphy	murphy	PROPN
ftr-386	1050	3	and	and	CCONJ
ftr-386	1050	4	the	the	DET
ftr-386	1050	5	sixteenth	sixteenth	ADJ
ftr-386	1050	6	amendment	amendment	NOUN
ftr-386	1050	7	415	415	NUM
ftr-386	1050	8	192	192	NUM
ftr-386	1050	9	.	.	PUNCT
ftr-386	1050	10	1	1	NUM
ftr-386	1050	11	-	-	SYM
ftr-386	1050	12	1	1	NUM
ftr-386	1050	13	c.b	c.b	PROPN
ftr-386	1050	14	.	.	PROPN
ftr-386	1050	15	92	92	NUM
ftr-386	1050	16	.	.	NOUN
ftr-386	1050	17	193	193	NUM
ftr-386	1050	18	.	.	PUNCT
ftr-386	1051	1	actually	actually	ADV
ftr-386	1051	2	,	,	PUNCT
ftr-386	1051	3	sex	sex	NOUN
ftr-386	1051	4	,	,	PUNCT
ftr-386	1051	5	companionship	companionship	NOUN
ftr-386	1051	6	,	,	PUNCT
ftr-386	1051	7	domestic	domestic	ADJ
ftr-386	1051	8	services	service	NOUN
ftr-386	1051	9	,	,	PUNCT
ftr-386	1051	10	children	child	NOUN
ftr-386	1051	11	,	,	PUNCT
ftr-386	1051	12	and	and	CCONJ
ftr-386	1051	13	even	even	ADV
ftr-386	1051	14	wives	wife	NOUN
ftr-386	1051	15	are	be	AUX
ftr-386	1051	16	all	all	ADV
ftr-386	1051	17	available	available	ADJ
ftr-386	1051	18	in	in	ADP
ftr-386	1051	19	the	the	DET
ftr-386	1051	20	market	market	NOUN
ftr-386	1051	21	.	.	PUNCT
ftr-386	1052	1	194	194	NUM
ftr-386	1052	2	.	.	PUNCT
ftr-386	1053	1	see	see	VERB
ftr-386	1053	2	united	united	PROPN
ftr-386	1053	3	states	states	PROPN
ftr-386	1053	4	v.	v.	ADP
ftr-386	1053	5	garber	garber	PROPN
ftr-386	1053	6	,	,	PUNCT
ftr-386	1053	7	607	607	NUM
ftr-386	1053	8	f.2d	f.2d	NUM
ftr-386	1053	9	92	92	NUM
ftr-386	1053	10	(	(	PUNCT
ftr-386	1053	11	5th	5th	NOUN
ftr-386	1053	12	cir.1979	cir.1979	NOUN
ftr-386	1053	13	)	)	PUNCT
ftr-386	1053	14	(	(	PUNCT
ftr-386	1053	15	en	en	X
ftr-386	1053	16	banc	banc	PROPN
ftr-386	1053	17	)	)	PUNCT
ftr-386	1053	18	(	(	PUNCT
ftr-386	1053	19	sale	sale	NOUN
ftr-386	1053	20	of	of	ADP
ftr-386	1053	21	one	one	NUM
ftr-386	1053	22	’s	’s	PART
ftr-386	1053	23	own	own	ADJ
ftr-386	1053	24	rare	rare	ADJ
ftr-386	1053	25	blood	blood	NOUN
ftr-386	1053	26	plasma	plasma	NOUN
ftr-386	1053	27	)	)	PUNCT
ftr-386	1053	28	;	;	PUNCT
ftr-386	1053	29	starrels	starrel	NOUN
ftr-386	1053	30	v.	v.	ADP
ftr-386	1053	31	comm’r	comm’r	NOUN
ftr-386	1053	32	,	,	PUNCT
ftr-386	1053	33	304	304	NUM
ftr-386	1053	34	f.2d	f.2d	ADP
ftr-386	1053	35	574	574	NUM
ftr-386	1053	36	(	(	PUNCT
ftr-386	1053	37	9th	9th	NOUN
ftr-386	1053	38	cir.1962	cir.1962	NUM
ftr-386	1053	39	)	)	PUNCT
ftr-386	1053	40	(	(	PUNCT
ftr-386	1053	41	future	future	ADJ
ftr-386	1053	42	loss	loss	NOUN
ftr-386	1053	43	of	of	ADP
ftr-386	1053	44	privacy	privacy	NOUN
ftr-386	1053	45	)	)	PUNCT
ftr-386	1053	46	;	;	PUNCT
ftr-386	1053	47	roosevelt	roosevelt	PROPN
ftr-386	1053	48	v.	v.	ADP
ftr-386	1053	49	comm’r	comm’r	PROPN
ftr-386	1053	50	,	,	PUNCT
ftr-386	1053	51	43	43	NUM
ftr-386	1053	52	t.c	t.c	PROPN
ftr-386	1053	53	.	.	PROPN
ftr-386	1053	54	77	77	NUM
ftr-386	1053	55	(	(	PUNCT
ftr-386	1053	56	1964	1964	NUM
ftr-386	1053	57	)	)	PUNCT
ftr-386	1053	58	(	(	PUNCT
ftr-386	1053	59	rights	right	NOUN
ftr-386	1053	60	in	in	ADP
ftr-386	1053	61	family	family	NOUN
ftr-386	1053	62	member	member	NOUN
ftr-386	1053	63	’s	’s	PART
ftr-386	1053	64	privacy	privacy	NOUN
ftr-386	1053	65	and	and	CCONJ
ftr-386	1053	66	reputation	reputation	NOUN
ftr-386	1053	67	)	)	PUNCT
ftr-386	1053	68	.	.	PUNCT
ftr-386	1054	1	these	these	DET
ftr-386	1054	2	cases	case	NOUN
ftr-386	1054	3	can	can	AUX
ftr-386	1054	4	not	not	PART
ftr-386	1054	5	turn	turn	VERB
ftr-386	1054	6	on	on	ADP
ftr-386	1054	7	the	the	DET
ftr-386	1054	8	voluntariness	voluntariness	NOUN
ftr-386	1054	9	of	of	ADP
ftr-386	1054	10	the	the	DET
ftr-386	1054	11	transaction	transaction	NOUN
ftr-386	1054	12	,	,	PUNCT
ftr-386	1054	13	as	as	SCONJ
ftr-386	1054	14	involuntariness	involuntariness	NOUN
ftr-386	1054	15	is	be	AUX
ftr-386	1054	16	not	not	PART
ftr-386	1054	17	a	a	DET
ftr-386	1054	18	ground	ground	NOUN
ftr-386	1054	19	for	for	ADP
ftr-386	1054	20	exclusion	exclusion	NOUN
ftr-386	1054	21	(	(	PUNCT
ftr-386	1054	22	absent	absent	VERB
ftr-386	1054	23	a	a	DET
ftr-386	1054	24	specific	specific	ADJ
ftr-386	1054	25	code	code	NOUN
ftr-386	1054	26	provision	provision	NOUN
ftr-386	1054	27	)	)	PUNCT
ftr-386	1054	28	.	.	PUNCT
ftr-386	1055	1	see	see	VERB
ftr-386	1055	2	note	note	NOUN
ftr-386	1055	3	215	215	NUM
ftr-386	1055	4	.	.	NOUN
ftr-386	1055	5	195	195	NUM
ftr-386	1055	6	.	.	PUNCT
ftr-386	1055	7	see	see	AUX
ftr-386	1055	8	rev	rev	PROPN
ftr-386	1055	9	.	.	PROPN
ftr-386	1055	10	rul	rul	NOUN
ftr-386	1055	11	.	.	PUNCT
ftr-386	1056	1	54	54	NUM
ftr-386	1056	2	-	-	SYM
ftr-386	1056	3	418	418	NUM
ftr-386	1056	4	,	,	PUNCT
ftr-386	1056	5	1958	1958	NUM
ftr-386	1056	6	-	-	SYM
ftr-386	1056	7	2	2	NUM
ftr-386	1056	8	c.b	c.b	PROPN
ftr-386	1056	9	.	.	PROPN
ftr-386	1056	10	18	18	NUM
ftr-386	1056	11	(	(	PUNCT
ftr-386	1056	12	libel	libel	NOUN
ftr-386	1056	13	and	and	CCONJ
ftr-386	1056	14	slander	slander	NOUN
ftr-386	1056	15	of	of	ADP
ftr-386	1056	16	personal	personal	ADJ
ftr-386	1056	17	reputation	reputation	NOUN
ftr-386	1056	18	)	)	PUNCT
ftr-386	1056	19	;	;	PUNCT
ftr-386	1056	20	rev	rev	PROPN
ftr-386	1056	21	.	.	PROPN
ftr-386	1057	1	rul	rul	NOUN
ftr-386	1057	2	.	.	PUNCT
ftr-386	1058	1	74	74	NUM
ftr-386	1058	2	-	-	SYM
ftr-386	1058	3	77	77	NUM
ftr-386	1058	4	,	,	PUNCT
ftr-386	1058	5	1974	1974	NUM
ftr-386	1058	6	-	-	SYM
ftr-386	1058	7	1	1	NUM
ftr-386	1058	8	c.b	c.b	PROPN
ftr-386	1058	9	.	.	PROPN
ftr-386	1058	10	33	33	NUM
ftr-386	1058	11	(	(	PUNCT
ftr-386	1058	12	stating	state	VERB
ftr-386	1058	13	also	also	ADV
ftr-386	1058	14	that	that	SCONJ
ftr-386	1058	15	sol	sol	NOUN
ftr-386	1058	16	.	.	PUNCT
ftr-386	1059	1	op	op	NOUN
ftr-386	1059	2	.	.	PUNCT
ftr-386	1060	1	132	132	NUM
ftr-386	1060	2	was	be	AUX
ftr-386	1060	3	thereby	thereby	ADV
ftr-386	1060	4	“	"	PUNCT
ftr-386	1060	5	superseded	supersede	VERB
ftr-386	1060	6	”	"	PUNCT
ftr-386	1060	7	)	)	PUNCT
ftr-386	1060	8	.	.	PUNCT
ftr-386	1061	1	196	196	NUM
ftr-386	1061	2	.	.	PUNCT
ftr-386	1062	1	see	see	VERB
ftr-386	1062	2	note	note	NOUN
ftr-386	1062	3	82	82	NUM
ftr-386	1062	4	.	.	PUNCT
ftr-386	1063	1	in	in	ADP
ftr-386	1063	2	1922	1922	NUM
ftr-386	1063	3	,	,	PUNCT
ftr-386	1063	4	the	the	DET
ftr-386	1063	5	internal	internal	ADJ
ftr-386	1063	6	revenue	revenue	NOUN
ftr-386	1063	7	service	service	NOUN
ftr-386	1063	8	issued	issue	VERB
ftr-386	1063	9	solicitor	solicitor	PROPN
ftr-386	1063	10	’s	’s	PART
ftr-386	1063	11	opinion	opinion	NOUN
ftr-386	1063	12	132,192	132,192	NUM
ftr-386	1063	13	which	which	PRON
ftr-386	1063	14	held	hold	VERB
ftr-386	1063	15	that	that	SCONJ
ftr-386	1063	16	damages	damage	NOUN
ftr-386	1063	17	for	for	ADP
ftr-386	1063	18	(	(	PUNCT
ftr-386	1063	19	1	1	X
ftr-386	1063	20	)	)	PUNCT
ftr-386	1063	21	alienation	alienation	NOUN
ftr-386	1063	22	of	of	ADP
ftr-386	1063	23	affection	affection	NOUN
ftr-386	1063	24	,	,	PUNCT
ftr-386	1063	25	(	(	PUNCT
ftr-386	1063	26	2	2	X
ftr-386	1063	27	)	)	PUNCT
ftr-386	1063	28	libel	libel	NOUN
ftr-386	1063	29	and	and	CCONJ
ftr-386	1063	30	slander	slander	NOUN
ftr-386	1063	31	,	,	PUNCT
ftr-386	1063	32	and	and	CCONJ
ftr-386	1063	33	(	(	PUNCT
ftr-386	1063	34	3	3	X
ftr-386	1063	35	)	)	PUNCT
ftr-386	1063	36	surrendering	surrender	VERB
ftr-386	1063	37	custody	custody	NOUN
ftr-386	1063	38	of	of	ADP
ftr-386	1063	39	a	a	DET
ftr-386	1063	40	minor	minor	ADJ
ftr-386	1063	41	child	child	NOUN
ftr-386	1063	42	were	be	AUX
ftr-386	1063	43	excludible	excludible	ADJ
ftr-386	1063	44	.	.	PUNCT
ftr-386	1064	1	apparently	apparently	ADV
ftr-386	1064	2	,	,	PUNCT
ftr-386	1064	3	the	the	DET
ftr-386	1064	4	irs	irs	PROPN
ftr-386	1064	5	thought	think	VERB
ftr-386	1064	6	that	that	SCONJ
ftr-386	1064	7	the	the	DET
ftr-386	1064	8	1918	1918	NUM
ftr-386	1064	9	statute	statute	NOUN
ftr-386	1064	10	did	do	AUX
ftr-386	1064	11	not	not	PART
ftr-386	1064	12	cover	cover	VERB
ftr-386	1064	13	these	these	DET
ftr-386	1064	14	items	item	NOUN
ftr-386	1064	15	.	.	PUNCT
ftr-386	1065	1	sol	sol	NOUN
ftr-386	1065	2	.	.	PUNCT
ftr-386	1066	1	op	op	NOUN
ftr-386	1066	2	.	.	PUNCT
ftr-386	1067	1	132	132	NUM
ftr-386	1067	2	advanced	advance	VERB
ftr-386	1067	3	a	a	DET
ftr-386	1067	4	“	"	PUNCT
ftr-386	1067	5	new	new	ADJ
ftr-386	1067	6	”	"	PUNCT
ftr-386	1067	7	theory	theory	NOUN
ftr-386	1067	8	on	on	ADP
ftr-386	1067	9	account	account	NOUN
ftr-386	1067	10	of	of	ADP
ftr-386	1067	11	the	the	DET
ftr-386	1067	12	fact	fact	NOUN
ftr-386	1067	13	that	that	SCONJ
ftr-386	1067	14	wives	wife	NOUN
ftr-386	1067	15	and	and	CCONJ
ftr-386	1067	16	children	child	NOUN
ftr-386	1067	17	,	,	PUNCT
ftr-386	1067	18	as	as	ADP
ftr-386	1067	19	things	thing	NOUN
ftr-386	1067	20	,	,	PUNCT
ftr-386	1067	21	are	be	AUX
ftr-386	1067	22	not	not	PART
ftr-386	1067	23	unequivocally	unequivocally	ADV
ftr-386	1067	24	“	"	PUNCT
ftr-386	1067	25	assets	asset	NOUN
ftr-386	1067	26	”	"	PUNCT
ftr-386	1067	27	in	in	ADP
ftr-386	1067	28	the	the	DET
ftr-386	1067	29	financial	financial	ADJ
ftr-386	1067	30	sense	sense	NOUN
ftr-386	1067	31	(	(	PUNCT
ftr-386	1067	32	due	due	ADP
ftr-386	1067	33	to	to	ADP
ftr-386	1067	34	the	the	DET
ftr-386	1067	35	inherent	inherent	ADJ
ftr-386	1067	36	support	support	NOUN
ftr-386	1067	37	obligations	obligation	NOUN
ftr-386	1067	38	)	)	PUNCT
ftr-386	1067	39	,	,	PUNCT
ftr-386	1067	40	so	so	SCONJ
ftr-386	1067	41	that	that	SCONJ
ftr-386	1067	42	application	application	NOUN
ftr-386	1067	43	of	of	ADP
ftr-386	1067	44	the	the	DET
ftr-386	1067	45	conventional	conventional	ADJ
ftr-386	1067	46	(	(	PUNCT
ftr-386	1067	47	equal	equal	ADJ
ftr-386	1067	48	-	-	PUNCT
ftr-386	1067	49	value	value	NOUN
ftr-386	1067	50	)	)	PUNCT
ftr-386	1067	51	nogain	nogain	NOUN
ftr-386	1067	52	theory	theory	NOUN
ftr-386	1067	53	would	would	AUX
ftr-386	1067	54	be	be	AUX
ftr-386	1067	55	unconvincing	unconvincing	ADJ
ftr-386	1067	56	.	.	PUNCT
ftr-386	1068	1	that	that	DET
ftr-386	1068	2	new	new	ADJ
ftr-386	1068	3	theory	theory	NOUN
ftr-386	1068	4	was	be	AUX
ftr-386	1068	5	that	that	SCONJ
ftr-386	1068	6	there	there	PRON
ftr-386	1068	7	is	be	VERB
ftr-386	1068	8	no	no	DET
ftr-386	1068	9	gain	gain	NOUN
ftr-386	1068	10	in	in	ADP
ftr-386	1068	11	these	these	DET
ftr-386	1068	12	situations	situation	NOUN
ftr-386	1068	13	because	because	SCONJ
ftr-386	1068	14	:	:	PUNCT
ftr-386	1068	15	(	(	PUNCT
ftr-386	1068	16	1	1	X
ftr-386	1068	17	)	)	PUNCT
ftr-386	1068	18	personal	personal	ADJ
ftr-386	1068	19	rights	right	NOUN
ftr-386	1068	20	are	be	AUX
ftr-386	1068	21	not	not	PART
ftr-386	1068	22	transferable	transferable	ADJ
ftr-386	1068	23	in	in	ADP
ftr-386	1068	24	the	the	DET
ftr-386	1068	25	market	market	NOUN
ftr-386	1068	26	,	,	PUNCT
ftr-386	1068	27	(	(	PUNCT
ftr-386	1068	28	2	2	X
ftr-386	1068	29	)	)	PUNCT
ftr-386	1068	30	cash	cash	NOUN
ftr-386	1068	31	recoveries	recovery	NOUN
ftr-386	1068	32	and	and	CCONJ
ftr-386	1068	33	personal	personal	ADJ
ftr-386	1068	34	rights	right	NOUN
ftr-386	1068	35	are	be	AUX
ftr-386	1068	36	incommensurable	incommensurable	ADJ
ftr-386	1068	37	,	,	PUNCT
ftr-386	1068	38	and	and	CCONJ
ftr-386	1068	39	(	(	PUNCT
ftr-386	1068	40	3	3	X
ftr-386	1068	41	)	)	PUNCT
ftr-386	1068	42	to	to	PART
ftr-386	1068	43	hold	hold	VERB
ftr-386	1068	44	these	these	DET
ftr-386	1068	45	recoveries	recovery	NOUN
ftr-386	1068	46	to	to	PART
ftr-386	1068	47	be	be	AUX
ftr-386	1068	48	includible	includible	NOUN
ftr-386	1068	49	would	would	AUX
ftr-386	1068	50	be	be	AUX
ftr-386	1068	51	to	to	PART
ftr-386	1068	52	treat	treat	VERB
ftr-386	1068	53	the	the	DET
ftr-386	1068	54	alienated	alienated	ADJ
ftr-386	1068	55	wife	wife	NOUN
ftr-386	1068	56	and	and	CCONJ
ftr-386	1068	57	surrendered	surrender	VERB
ftr-386	1068	58	child	child	NOUN
ftr-386	1068	59	as	as	ADP
ftr-386	1068	60	chattels	chattel	NOUN
ftr-386	1068	61	.	.	PUNCT
ftr-386	1069	1	however	however	ADV
ftr-386	1069	2	,	,	PUNCT
ftr-386	1069	3	none	none	NOUN
ftr-386	1069	4	of	of	ADP
ftr-386	1069	5	these	these	DET
ftr-386	1069	6	“	"	PUNCT
ftr-386	1069	7	reasons	reason	NOUN
ftr-386	1069	8	”	"	PUNCT
ftr-386	1069	9	relate	relate	VERB
ftr-386	1069	10	to	to	ADP
ftr-386	1069	11	tax	tax	NOUN
ftr-386	1069	12	doctrine	doctrine	NOUN
ftr-386	1069	13	.	.	PUNCT
ftr-386	1070	1	moreover	moreover	ADV
ftr-386	1070	2	,	,	PUNCT
ftr-386	1070	3	the	the	DET
ftr-386	1070	4	fact	fact	NOUN
ftr-386	1070	5	that	that	SCONJ
ftr-386	1070	6	the	the	DET
ftr-386	1070	7	law	law	NOUN
ftr-386	1070	8	provides	provide	VERB
ftr-386	1070	9	damages	damage	NOUN
ftr-386	1070	10	in	in	ADP
ftr-386	1070	11	these	these	DET
ftr-386	1070	12	situations	situation	NOUN
ftr-386	1070	13	answers	answer	VERB
ftr-386	1070	14	both	both	CCONJ
ftr-386	1070	15	the	the	DET
ftr-386	1070	16	“	"	PUNCT
ftr-386	1070	17	non	non	ADJ
ftr-386	1070	18	-	-	NOUN
ftr-386	1070	19	market	market	NOUN
ftr-386	1070	20	”	"	PUNCT
ftr-386	1070	21	and	and	CCONJ
ftr-386	1070	22	“	"	PUNCT
ftr-386	1070	23	incommensurability	incommensurability	NOUN
ftr-386	1070	24	”	"	PUNCT
ftr-386	1070	25	points	point	NOUN
ftr-386	1070	26	.	.	PUNCT
ftr-386	1071	1	the	the	DET
ftr-386	1071	2	logic193	logic193	PROPN
ftr-386	1071	3	of	of	ADP
ftr-386	1071	4	this	this	DET
ftr-386	1071	5	version	version	NOUN
ftr-386	1071	6	of	of	ADP
ftr-386	1071	7	the	the	DET
ftr-386	1071	8	no	no	DET
ftr-386	1071	9	-	-	PUNCT
ftr-386	1071	10	gain	gain	NOUN
ftr-386	1071	11	theory	theory	NOUN
ftr-386	1071	12	would	would	AUX
ftr-386	1071	13	treat	treat	VERB
ftr-386	1071	14	sales	sale	NOUN
ftr-386	1071	15	of	of	ADP
ftr-386	1071	16	personal	personal	ADJ
ftr-386	1071	17	rights	right	NOUN
ftr-386	1071	18	as	as	ADP
ftr-386	1071	19	nonincome	nonincome	NOUN
ftr-386	1071	20	,	,	PUNCT
ftr-386	1071	21	but	but	CCONJ
ftr-386	1071	22	the	the	DET
ftr-386	1071	23	authority	authority	NOUN
ftr-386	1071	24	is	be	AUX
ftr-386	1071	25	overwhelmingly	overwhelmingly	ADV
ftr-386	1071	26	to	to	ADP
ftr-386	1071	27	the	the	DET
ftr-386	1071	28	contrary	contrary	NOUN
ftr-386	1071	29	.	.	PUNCT
ftr-386	1072	1	finally	finally	ADV
ftr-386	1072	2	,	,	PUNCT
ftr-386	1072	3	taxing194	taxing194	PROPN
ftr-386	1072	4	the	the	DET
ftr-386	1072	5	damages	damage	NOUN
ftr-386	1072	6	(	(	PUNCT
ftr-386	1072	7	in	in	ADP
ftr-386	1072	8	full	full	ADJ
ftr-386	1072	9	)	)	PUNCT
ftr-386	1072	10	would	would	AUX
ftr-386	1072	11	not	not	PART
ftr-386	1072	12	treat	treat	VERB
ftr-386	1072	13	the	the	DET
ftr-386	1072	14	alienated	alienated	ADJ
ftr-386	1072	15	wife	wife	NOUN
ftr-386	1072	16	and	and	CCONJ
ftr-386	1072	17	surrendered	surrender	VERB
ftr-386	1072	18	child	child	NOUN
ftr-386	1072	19	as	as	ADP
ftr-386	1072	20	chattels	chattel	NOUN
ftr-386	1072	21	,	,	PUNCT
ftr-386	1072	22	because	because	SCONJ
ftr-386	1072	23	there	there	PRON
ftr-386	1072	24	would	would	AUX
ftr-386	1072	25	be	be	AUX
ftr-386	1072	26	no	no	DET
ftr-386	1072	27	basis	basis	NOUN
ftr-386	1072	28	offset	offset	NOUN
ftr-386	1072	29	and	and	CCONJ
ftr-386	1072	30	the	the	DET
ftr-386	1072	31	income	income	NOUN
ftr-386	1072	32	would	would	AUX
ftr-386	1072	33	not	not	PART
ftr-386	1072	34	be	be	AUX
ftr-386	1072	35	capital	capital	NOUN
ftr-386	1072	36	gain	gain	NOUN
ftr-386	1072	37	.	.	PUNCT
ftr-386	1073	1	in	in	ADP
ftr-386	1073	2	any	any	DET
ftr-386	1073	3	event	event	NOUN
ftr-386	1073	4	,	,	PUNCT
ftr-386	1073	5	the	the	DET
ftr-386	1073	6	irs	irs	PROPN
ftr-386	1073	7	later	later	ADV
ftr-386	1073	8	came	come	VERB
ftr-386	1073	9	around	around	ADP
ftr-386	1073	10	to	to	ADP
ftr-386	1073	11	the	the	DET
ftr-386	1073	12	view	view	NOUN
ftr-386	1073	13	that	that	SCONJ
ftr-386	1073	14	compensatory	compensatory	ADJ
ftr-386	1073	15	damages	damage	NOUN
ftr-386	1073	16	in	in	ADP
ftr-386	1073	17	these	these	DET
ftr-386	1073	18	categories	category	NOUN
ftr-386	1073	19	were	be	AUX
ftr-386	1073	20	excluded	exclude	VERB
ftr-386	1073	21	by	by	ADP
ftr-386	1073	22	statute	statute	NOUN
ftr-386	1073	23	under	under	ADP
ftr-386	1073	24	section	section	NOUN
ftr-386	1073	25	104(a)(2	104(a)(2	NUM
ftr-386	1073	26	)	)	PUNCT
ftr-386	1073	27	under	under	ADP
ftr-386	1073	28	a	a	DET
ftr-386	1073	29	broad	broad	ADJ
ftr-386	1073	30	construction	construction	NOUN
ftr-386	1073	31	of	of	ADP
ftr-386	1073	32	“	"	PUNCT
ftr-386	1073	33	personal	personal	ADJ
ftr-386	1073	34	injury	injury	NOUN
ftr-386	1073	35	,	,	PUNCT
ftr-386	1073	36	”	"	PUNCT
ftr-386	1073	37	and	and	CCONJ
ftr-386	1073	38	solicitor	solicitor	PROPN
ftr-386	1073	39	’s	’s	PART
ftr-386	1073	40	opinion	opinion	NOUN
ftr-386	1073	41	132	132	NUM
ftr-386	1073	42	has	have	AUX
ftr-386	1073	43	been	be	AUX
ftr-386	1073	44	effectively	effectively	ADV
ftr-386	1073	45	withdrawn	withdraw	VERB
ftr-386	1073	46	.	.	PUNCT
ftr-386	1074	1	195	195	NUM
ftr-386	1074	2	the	the	DET
ftr-386	1074	3	murphy	murphy	PROPN
ftr-386	1074	4	panel	panel	PROPN
ftr-386	1074	5	opinion	opinion	NOUN
ftr-386	1074	6	cited	cite	VERB
ftr-386	1074	7	both	both	CCONJ
ftr-386	1074	8	the	the	DET
ftr-386	1074	9	glenshaw	glenshaw	ADJ
ftr-386	1074	10	glass	glass	NOUN
ftr-386	1074	11	and	and	CCONJ
ftr-386	1074	12	o’gilvie	o’gilvie	PROPN
ftr-386	1074	13	decisions	decision	NOUN
ftr-386	1074	14	as	as	ADP
ftr-386	1074	15	having	having	AUX
ftr-386	1074	16	endorsed	endorse	VERB
ftr-386	1074	17	the	the	DET
ftr-386	1074	18	proposition	proposition	NOUN
ftr-386	1074	19	that	that	SCONJ
ftr-386	1074	20	the	the	DET
ftr-386	1074	21	16th	16th	ADJ
ftr-386	1074	22	amendment	amendment	NOUN
ftr-386	1074	23	bars	bar	VERB
ftr-386	1074	24	congress	congress	PROPN
ftr-386	1074	25	from	from	ADP
ftr-386	1074	26	taxing	tax	VERB
ftr-386	1074	27	personal	personal	ADJ
ftr-386	1074	28	injury	injury	NOUN
ftr-386	1074	29	recoveries	recovery	NOUN
ftr-386	1074	30	.	.	PUNCT
ftr-386	1075	1	neither	neither	DET
ftr-386	1075	2	case	case	NOUN
ftr-386	1075	3	does	do	VERB
ftr-386	1075	4	anything	anything	PRON
ftr-386	1075	5	of	of	ADP
ftr-386	1075	6	the	the	DET
ftr-386	1075	7	kind	kind	NOUN
ftr-386	1075	8	.	.	PUNCT
ftr-386	1076	1	in	in	ADP
ftr-386	1076	2	glenshaw	glenshaw	ADJ
ftr-386	1076	3	glass	glass	NOUN
ftr-386	1076	4	,	,	PUNCT
ftr-386	1076	5	the	the	DET
ftr-386	1076	6	issue	issue	NOUN
ftr-386	1076	7	was	be	AUX
ftr-386	1076	8	whether	whether	SCONJ
ftr-386	1076	9	punitive	punitive	ADJ
ftr-386	1076	10	damages	damage	NOUN
ftr-386	1076	11	in	in	ADP
ftr-386	1076	12	a196	a196	ADJ
ftr-386	1076	13	commercial	commercial	ADJ
ftr-386	1076	14	context	context	NOUN
ftr-386	1076	15	were	be	AUX
ftr-386	1076	16	excludible	excludible	ADJ
ftr-386	1076	17	on	on	ADP
ftr-386	1076	18	the	the	DET
ftr-386	1076	19	theory	theory	NOUN
ftr-386	1076	20	that	that	SCONJ
ftr-386	1076	21	punitive	punitive	ADJ
ftr-386	1076	22	damages	damage	NOUN
ftr-386	1076	23	are	be	AUX
ftr-386	1076	24	not	not	PART
ftr-386	1076	25	the	the	DET
ftr-386	1076	26	product	product	NOUN
ftr-386	1076	27	of	of	ADP
ftr-386	1076	28	capital	capital	NOUN
ftr-386	1076	29	or	or	CCONJ
ftr-386	1076	30	labor	labor	NOUN
ftr-386	1076	31	.	.	PUNCT
ftr-386	1077	1	in	in	ADP
ftr-386	1077	2	holding	hold	VERB
ftr-386	1077	3	such	such	ADJ
ftr-386	1077	4	damages	damage	NOUN
ftr-386	1077	5	to	to	PART
ftr-386	1077	6	be	be	AUX
ftr-386	1077	7	gross	gross	ADJ
ftr-386	1077	8	income	income	NOUN
ftr-386	1077	9	under	under	ADP
ftr-386	1077	10	the	the	DET
ftr-386	1077	11	catch	catch	NOUN
ftr-386	1077	12	-	-	PUNCT
ftr-386	1077	13	all	all	DET
ftr-386	1077	14	clause	clause	NOUN
ftr-386	1077	15	,	,	PUNCT
ftr-386	1077	16	the	the	DET
ftr-386	1077	17	supreme	supreme	PROPN
ftr-386	1077	18	court	court	PROPN
ftr-386	1077	19	noted	note	VERB
ftr-386	1077	20	in	in	ADP
ftr-386	1077	21	a	a	DET
ftr-386	1077	22	footnote	footnote	NOUN
ftr-386	1077	23	that	that	SCONJ
ftr-386	1077	24	the	the	DET
ftr-386	1077	25	returnof	returnof	ADJ
ftr-386	1077	26	-	-	PUNCT
ftr-386	1077	27	capital	capital	NOUN
ftr-386	1077	28	theory	theory	NOUN
ftr-386	1077	29	underlying	underlie	VERB
ftr-386	1077	30	the	the	DET
ftr-386	1077	31	exclusion	exclusion	NOUN
ftr-386	1077	32	for	for	ADP
ftr-386	1077	33	compensatory	compensatory	ADJ
ftr-386	1077	34	damages	damage	NOUN
ftr-386	1077	35	for	for	ADP
ftr-386	1077	36	416	416	NUM
ftr-386	1077	37	florida	florida	PROPN
ftr-386	1077	38	tax	tax	NOUN
ftr-386	1077	39	review	review	NOUN
ftr-386	1077	40	[	[	X
ftr-386	1077	41	vol.8:4	vol.8:4	NOUN
ftr-386	1077	42	197	197	NUM
ftr-386	1077	43	.	.	PUNCT
ftr-386	1078	1	348	348	NUM
ftr-386	1078	2	u.s	u.s	PROPN
ftr-386	1078	3	.	.	PROPN
ftr-386	1078	4	at	at	ADP
ftr-386	1078	5	423	423	NUM
ftr-386	1078	6	n.	n.	NOUN
ftr-386	1078	7	8	8	NUM
ftr-386	1078	8	.	.	PUNCT
ftr-386	1079	1	curiously	curiously	ADV
ftr-386	1079	2	,	,	PUNCT
ftr-386	1079	3	the	the	DET
ftr-386	1079	4	murphy	murphy	PROPN
ftr-386	1079	5	panel	panel	NOUN
ftr-386	1079	6	quotes	quote	VERB
ftr-386	1079	7	(	(	PUNCT
ftr-386	1079	8	460	460	NUM
ftr-386	1079	9	f.3d	f.3d	NUM
ftr-386	1079	10	at	at	ADP
ftr-386	1079	11	86	86	NUM
ftr-386	1079	12	)	)	PUNCT
ftr-386	1079	13	the	the	DET
ftr-386	1079	14	beginning	beginning	NOUN
ftr-386	1079	15	of	of	ADP
ftr-386	1079	16	the	the	DET
ftr-386	1079	17	footnote	footnote	NOUN
ftr-386	1079	18	as	as	SCONJ
ftr-386	1079	19	follows	follow	VERB
ftr-386	1079	20	:	:	PUNCT
ftr-386	1079	21	“	"	PUNCT
ftr-386	1079	22	the	the	DET
ftr-386	1079	23	long	long	ADJ
ftr-386	1079	24	history	history	NOUN
ftr-386	1079	25	of	of	ADP
ftr-386	1079	26	...	...	PUNCT
ftr-386	1079	27	holding	hold	VERB
ftr-386	1079	28	personal	personal	ADJ
ftr-386	1079	29	injury	injury	NOUN
ftr-386	1079	30	recoveries	recovery	NOUN
ftr-386	1079	31	nontaxable	nontaxable	ADJ
ftr-386	1079	32	[	[	X
ftr-386	1079	33	etc	etc	X
ftr-386	1079	34	.	.	X
ftr-386	1079	35	]	]	PUNCT
ftr-386	1079	36	.	.	PUNCT
ftr-386	1079	37	”	"	PUNCT
ftr-386	1080	1	the	the	DET
ftr-386	1080	2	omission	omission	NOUN
ftr-386	1080	3	(	(	PUNCT
ftr-386	1080	4	indicated	indicate	VERB
ftr-386	1080	5	by	by	ADP
ftr-386	1080	6	three	three	NUM
ftr-386	1080	7	dots	dot	NOUN
ftr-386	1080	8	)	)	PUNCT
ftr-386	1080	9	is	be	AUX
ftr-386	1080	10	of	of	ADP
ftr-386	1080	11	the	the	DET
ftr-386	1080	12	three	three	NUM
ftr-386	1080	13	words	word	NOUN
ftr-386	1080	14	“	"	PUNCT
ftr-386	1080	15	of	of	ADP
ftr-386	1080	16	departmental	departmental	ADJ
ftr-386	1080	17	rulings	ruling	NOUN
ftr-386	1080	18	.	.	PUNCT
ftr-386	1080	19	”	"	PUNCT
ftr-386	1081	1	this	this	DET
ftr-386	1081	2	omission	omission	NOUN
ftr-386	1081	3	alters	alter	VERB
ftr-386	1081	4	the	the	DET
ftr-386	1081	5	import	import	NOUN
ftr-386	1081	6	of	of	ADP
ftr-386	1081	7	the	the	DET
ftr-386	1081	8	footnote	footnote	NOUN
ftr-386	1081	9	.	.	PUNCT
ftr-386	1082	1	as	as	SCONJ
ftr-386	1082	2	quoted	quote	VERB
ftr-386	1082	3	by	by	ADP
ftr-386	1082	4	the	the	DET
ftr-386	1082	5	murphy	murphy	PROPN
ftr-386	1082	6	panel	panel	PROPN
ftr-386	1082	7	opinion	opinion	NOUN
ftr-386	1082	8	,	,	PUNCT
ftr-386	1082	9	the	the	DET
ftr-386	1082	10	implication	implication	NOUN
ftr-386	1082	11	is	be	AUX
ftr-386	1082	12	that	that	SCONJ
ftr-386	1082	13	glenshaw	glenshaw	ADJ
ftr-386	1082	14	glass	glass	NOUN
ftr-386	1082	15	is	be	AUX
ftr-386	1082	16	noting	note	VERB
ftr-386	1082	17	a	a	DET
ftr-386	1082	18	series	series	NOUN
ftr-386	1082	19	of	of	ADP
ftr-386	1082	20	court	court	NOUN
ftr-386	1082	21	decisions	decision	NOUN
ftr-386	1082	22	.	.	PUNCT
ftr-386	1083	1	the	the	DET
ftr-386	1083	2	actual	actual	ADJ
ftr-386	1083	3	glenshaw	glenshaw	ADJ
ftr-386	1083	4	glass	glass	NOUN
ftr-386	1083	5	footnote	footnote	NOUN
ftr-386	1083	6	only	only	ADV
ftr-386	1083	7	acknowledges	acknowledge	VERB
ftr-386	1083	8	a	a	DET
ftr-386	1083	9	series	series	NOUN
ftr-386	1083	10	of	of	ADP
ftr-386	1083	11	departmental	departmental	ADJ
ftr-386	1083	12	rulings	ruling	NOUN
ftr-386	1083	13	,	,	PUNCT
ftr-386	1083	14	which	which	PRON
ftr-386	1083	15	do	do	AUX
ftr-386	1083	16	not	not	PART
ftr-386	1083	17	have	have	VERB
ftr-386	1083	18	the	the	DET
ftr-386	1083	19	status	status	NOUN
ftr-386	1083	20	of	of	ADP
ftr-386	1083	21	“	"	PUNCT
ftr-386	1083	22	law	law	NOUN
ftr-386	1083	23	.	.	PUNCT
ftr-386	1083	24	”	"	PUNCT
ftr-386	1084	1	198	198	NUM
ftr-386	1084	2	.	.	PUNCT
ftr-386	1085	1	519	519	NUM
ftr-386	1085	2	u.s	u.s	PROPN
ftr-386	1085	3	.	.	PROPN
ftr-386	1085	4	79	79	NUM
ftr-386	1085	5	(	(	PUNCT
ftr-386	1085	6	1996	1996	NUM
ftr-386	1085	7	)	)	PUNCT
ftr-386	1085	8	.	.	PUNCT
ftr-386	1086	1	199	199	NUM
ftr-386	1086	2	.	.	PUNCT
ftr-386	1087	1	in	in	ADP
ftr-386	1087	2	o’gilvie	o’gilvie	PROPN
ftr-386	1087	3	the	the	DET
ftr-386	1087	4	majority	majority	NOUN
ftr-386	1087	5	opinion	opinion	NOUN
ftr-386	1087	6	states	state	NOUN
ftr-386	1087	7	(	(	PUNCT
ftr-386	1087	8	519	519	NUM
ftr-386	1087	9	u.s	u.s	PROPN
ftr-386	1087	10	.	.	PROPN
ftr-386	1087	11	at	at	ADP
ftr-386	1087	12	86	86	NUM
ftr-386	1087	13	):	):	PUNCT
ftr-386	1087	14	we	we	PRON
ftr-386	1087	15	concede	concede	VERB
ftr-386	1087	16	that	that	SCONJ
ftr-386	1087	17	the	the	DET
ftr-386	1087	18	original	original	ADJ
ftr-386	1087	19	provision	provision	NOUN
ftr-386	1087	20	’s	’s	PART
ftr-386	1087	21	language	language	NOUN
ftr-386	1087	22	does	do	AUX
ftr-386	1087	23	go	go	VERB
ftr-386	1087	24	beyond	beyond	ADP
ftr-386	1087	25	what	what	PRON
ftr-386	1087	26	one	one	PRON
ftr-386	1087	27	might	might	AUX
ftr-386	1087	28	expect	expect	VERB
ftr-386	1087	29	a	a	DET
ftr-386	1087	30	purely	purely	ADV
ftr-386	1087	31	tax	tax	NOUN
ftr-386	1087	32	-	-	PUNCT
ftr-386	1087	33	policy	policy	NOUN
ftr-386	1087	34	-	-	PUNCT
ftr-386	1087	35	related	relate	VERB
ftr-386	1087	36	“	"	PUNCT
ftr-386	1087	37	human	human	ADJ
ftr-386	1087	38	capital	capital	NOUN
ftr-386	1087	39	”	"	PUNCT
ftr-386	1087	40	rationale	rationale	NOUN
ftr-386	1087	41	to	to	PART
ftr-386	1087	42	justify	justify	VERB
ftr-386	1087	43	.	.	PUNCT
ftr-386	1088	1	that	that	PRON
ftr-386	1088	2	is	be	AUX
ftr-386	1088	3	because	because	SCONJ
ftr-386	1088	4	the	the	DET
ftr-386	1088	5	language	language	NOUN
ftr-386	1088	6	excludes	exclude	VERB
ftr-386	1088	7	from	from	ADP
ftr-386	1088	8	taxation	taxation	NOUN
ftr-386	1088	9	...	...	PUNCT
ftr-386	1088	10	those	those	DET
ftr-386	1088	11	damages	damage	NOUN
ftr-386	1088	12	that	that	PRON
ftr-386	1088	13	substitute	substitute	NOUN
ftr-386	1088	14	,	,	PUNCT
ftr-386	1088	15	say	say	VERB
ftr-386	1088	16	,	,	PUNCT
ftr-386	1088	17	for	for	ADP
ftr-386	1088	18	lost	lose	VERB
ftr-386	1088	19	wages	wage	NOUN
ftr-386	1088	20	,	,	PUNCT
ftr-386	1088	21	which	which	PRON
ftr-386	1088	22	would	would	AUX
ftr-386	1088	23	have	have	AUX
ftr-386	1088	24	been	be	AUX
ftr-386	1088	25	taxed	tax	VERB
ftr-386	1088	26	had	have	VERB
ftr-386	1088	27	the	the	DET
ftr-386	1088	28	victim	victim	NOUN
ftr-386	1088	29	earned	earn	VERB
ftr-386	1088	30	them	they	PRON
ftr-386	1088	31	.	.	PUNCT
ftr-386	1089	1	to	to	ADP
ftr-386	1089	2	that	that	DET
ftr-386	1089	3	extent	extent	NOUN
ftr-386	1089	4	,	,	PUNCT
ftr-386	1089	5	the	the	DET
ftr-386	1089	6	provision	provision	NOUN
ftr-386	1089	7	can	can	AUX
ftr-386	1089	8	make	make	VERB
ftr-386	1089	9	the	the	DET
ftr-386	1089	10	compensated	compensate	VERB
ftr-386	1089	11	taxpayer	taxpayer	NOUN
ftr-386	1089	12	better	well	ADJ
ftr-386	1089	13	off	off	ADV
ftr-386	1089	14	from	from	ADP
ftr-386	1089	15	a	a	DET
ftr-386	1089	16	tax	tax	NOUN
ftr-386	1089	17	perspective	perspective	NOUN
ftr-386	1089	18	than	than	SCONJ
ftr-386	1089	19	had	have	VERB
ftr-386	1089	20	the	the	DET
ftr-386	1089	21	personal	personal	ADJ
ftr-386	1089	22	injury	injury	NOUN
ftr-386	1089	23	not	not	PART
ftr-386	1089	24	taken	take	VERB
ftr-386	1089	25	place	place	NOUN
ftr-386	1089	26	.	.	PUNCT
ftr-386	1090	1	200	200	NUM
ftr-386	1090	2	.	.	X
ftr-386	1091	1	see	see	VERB
ftr-386	1091	2	note	note	NOUN
ftr-386	1091	3	127	127	NUM
ftr-386	1091	4	.	.	PUNCT
ftr-386	1092	1	201	201	NUM
ftr-386	1092	2	.	.	PUNCT
ftr-386	1093	1	three	three	NUM
ftr-386	1093	2	of	of	ADP
ftr-386	1093	3	the	the	DET
ftr-386	1093	4	four	four	NUM
ftr-386	1093	5	justices	justice	NOUN
ftr-386	1093	6	on	on	ADP
ftr-386	1093	7	the	the	DET
ftr-386	1093	8	plurality	plurality	NOUN
ftr-386	1093	9	opinion	opinion	NOUN
ftr-386	1093	10	were	be	AUX
ftr-386	1093	11	among	among	ADP
ftr-386	1093	12	the	the	DET
ftr-386	1093	13	most	most	ADJ
ftr-386	1093	14	“	"	PUNCT
ftr-386	1093	15	conservative	conservative	ADJ
ftr-386	1093	16	”	"	PUNCT
ftr-386	1093	17	on	on	ADP
ftr-386	1093	18	the	the	DET
ftr-386	1093	19	court	court	NOUN
ftr-386	1093	20	at	at	ADP
ftr-386	1093	21	that	that	DET
ftr-386	1093	22	time	time	NOUN
ftr-386	1093	23	:	:	PUNCT
ftr-386	1093	24	justice	justice	PROPN
ftr-386	1093	25	scalia	scalia	PROPN
ftr-386	1093	26	,	,	PUNCT
ftr-386	1093	27	who	who	PRON
ftr-386	1093	28	authored	author	VERB
ftr-386	1093	29	the	the	DET
ftr-386	1093	30	opinion	opinion	NOUN
ftr-386	1093	31	,	,	PUNCT
ftr-386	1093	32	chief	chief	ADJ
ftr-386	1093	33	justice	justice	NOUN
ftr-386	1093	34	rehnquist	rehnquist	PROPN
ftr-386	1093	35	,	,	PUNCT
ftr-386	1093	36	justice	justice	NOUN
ftr-386	1093	37	white	white	ADJ
ftr-386	1093	38	,	,	PUNCT
ftr-386	1093	39	and	and	CCONJ
ftr-386	1093	40	justice	justice	PROPN
ftr-386	1093	41	stevens	stevens	PROPN
ftr-386	1093	42	.	.	PROPN
ftr-386	1094	1	202	202	NUM
ftr-386	1094	2	.	.	PUNCT
ftr-386	1095	1	481	481	NUM
ftr-386	1095	2	u.s	u.s	PROPN
ftr-386	1095	3	.	.	PROPN
ftr-386	1095	4	at	at	ADP
ftr-386	1095	5	374	374	NUM
ftr-386	1095	6	-	-	SYM
ftr-386	1095	7	78	78	NUM
ftr-386	1095	8	.	.	PUNCT
ftr-386	1095	9	203	203	NUM
ftr-386	1095	10	.	.	PUNCT
ftr-386	1095	11	see	see	VERB
ftr-386	1095	12	481	481	NUM
ftr-386	1095	13	u.s	u.s	PROPN
ftr-386	1095	14	.	.	PROPN
ftr-386	1095	15	at	at	ADP
ftr-386	1095	16	383	383	NUM
ftr-386	1095	17	-	-	SYM
ftr-386	1095	18	84	84	NUM
ftr-386	1095	19	(	(	PUNCT
ftr-386	1095	20	concurring	concur	VERB
ftr-386	1095	21	opinion	opinion	NOUN
ftr-386	1095	22	of	of	ADP
ftr-386	1095	23	justice	justice	NOUN
ftr-386	1095	24	blackmun	blackmun	NOUN
ftr-386	1095	25	)	)	PUNCT
ftr-386	1095	26	.	.	PUNCT
ftr-386	1096	1	204	204	NUM
ftr-386	1096	2	.	.	PUNCT
ftr-386	1097	1	the	the	DET
ftr-386	1097	2	dissent	dissent	NOUN
ftr-386	1097	3	was	be	AUX
ftr-386	1097	4	authored	author	VERB
ftr-386	1097	5	by	by	ADP
ftr-386	1097	6	justice	justice	PROPN
ftr-386	1097	7	powell	powell	PROPN
ftr-386	1097	8	and	and	CCONJ
ftr-386	1097	9	was	be	AUX
ftr-386	1097	10	joined	join	VERB
ftr-386	1097	11	by	by	ADP
ftr-386	1097	12	justices	justice	NOUN
ftr-386	1097	13	brennan	brennan	PROPN
ftr-386	1097	14	,	,	PUNCT
ftr-386	1097	15	marshall	marshall	PROPN
ftr-386	1097	16	,	,	PUNCT
ftr-386	1097	17	and	and	CCONJ
ftr-386	1097	18	o’connor	o’connor	ADV
ftr-386	1097	19	,	,	PUNCT
ftr-386	1097	20	none	none	NOUN
ftr-386	1097	21	of	of	ADP
ftr-386	1097	22	whom	whom	PRON
ftr-386	1097	23	are	be	AUX
ftr-386	1097	24	on	on	ADP
ftr-386	1097	25	the	the	DET
ftr-386	1097	26	current	current	ADJ
ftr-386	1097	27	court	court	NOUN
ftr-386	1097	28	.	.	PUNCT
ftr-386	1098	1	personal	personal	ADJ
ftr-386	1098	2	injuries	injury	NOUN
ftr-386	1098	3	could	could	AUX
ftr-386	1098	4	not	not	PART
ftr-386	1098	5	possibly	possibly	ADV
ftr-386	1098	6	apply	apply	VERB
ftr-386	1098	7	to	to	ADP
ftr-386	1098	8	punitive	punitive	ADJ
ftr-386	1098	9	damages	damage	NOUN
ftr-386	1098	10	,	,	PUNCT
ftr-386	1098	11	which	which	PRON
ftr-386	1098	12	are	be	AUX
ftr-386	1098	13	not	not	PART
ftr-386	1098	14	compensatory	compensatory	ADJ
ftr-386	1098	15	at	at	ADV
ftr-386	1098	16	all	all	ADV
ftr-386	1098	17	.	.	PUNCT
ftr-386	1099	1	the	the	DET
ftr-386	1099	2	holding	holding	NOUN
ftr-386	1099	3	of	of	ADP
ftr-386	1099	4	glenshaw	glenshaw	ADJ
ftr-386	1099	5	glass	glass	NOUN
ftr-386	1099	6	,	,	PUNCT
ftr-386	1099	7	that	that	SCONJ
ftr-386	1099	8	accessions	accession	NOUN
ftr-386	1099	9	to197	to197	NOUN
ftr-386	1099	10	wealth	wealth	NOUN
ftr-386	1099	11	are	be	AUX
ftr-386	1099	12	income	income	NOUN
ftr-386	1099	13	,	,	PUNCT
ftr-386	1099	14	implies	imply	VERB
ftr-386	1099	15	that	that	SCONJ
ftr-386	1099	16	all	all	DET
ftr-386	1099	17	compensatory	compensatory	ADJ
ftr-386	1099	18	damages	damage	NOUN
ftr-386	1099	19	in	in	ADP
ftr-386	1099	20	excess	excess	NOUN
ftr-386	1099	21	of	of	ADP
ftr-386	1099	22	statutory	statutory	ADJ
ftr-386	1099	23	basis	basis	NOUN
ftr-386	1099	24	recovery	recovery	NOUN
ftr-386	1099	25	are	be	AUX
ftr-386	1099	26	income	income	NOUN
ftr-386	1099	27	.	.	PUNCT
ftr-386	1100	1	the	the	DET
ftr-386	1100	2	glenshaw	glenshaw	ADJ
ftr-386	1100	3	glass	glass	NOUN
ftr-386	1100	4	opinion	opinion	NOUN
ftr-386	1100	5	itself	itself	PRON
ftr-386	1100	6	neither	neither	CCONJ
ftr-386	1100	7	states	state	NOUN
ftr-386	1100	8	nor	nor	CCONJ
ftr-386	1100	9	implies	imply	VERB
ftr-386	1100	10	any	any	DET
ftr-386	1100	11	limitations	limitation	NOUN
ftr-386	1100	12	on	on	ADP
ftr-386	1100	13	the	the	DET
ftr-386	1100	14	taxing	tax	VERB
ftr-386	1100	15	power	power	NOUN
ftr-386	1100	16	of	of	ADP
ftr-386	1100	17	congress	congress	PROPN
ftr-386	1100	18	.	.	PUNCT
ftr-386	1101	1	in	in	ADP
ftr-386	1101	2	the	the	DET
ftr-386	1101	3	o’gilvie	o’gilvie	ADJ
ftr-386	1101	4	case	case	NOUN
ftr-386	1101	5	,	,	PUNCT
ftr-386	1101	6	the	the	DET
ftr-386	1101	7	supreme	supreme	PROPN
ftr-386	1101	8	court	court	PROPN
ftr-386	1101	9	held	hold	VERB
ftr-386	1101	10	that	that	SCONJ
ftr-386	1101	11	punitive	punitive	ADJ
ftr-386	1101	12	damages198	damages198	PROPN
ftr-386	1101	13	in	in	ADP
ftr-386	1101	14	a	a	DET
ftr-386	1101	15	personal	personal	ADJ
ftr-386	1101	16	injury	injury	NOUN
ftr-386	1101	17	context	context	NOUN
ftr-386	1101	18	were	be	AUX
ftr-386	1101	19	not	not	PART
ftr-386	1101	20	excluded	exclude	VERB
ftr-386	1101	21	under	under	ADP
ftr-386	1101	22	the	the	DET
ftr-386	1101	23	pre-1989	pre-1989	ADJ
ftr-386	1101	24	version	version	NOUN
ftr-386	1101	25	of	of	ADP
ftr-386	1101	26	section	section	NOUN
ftr-386	1101	27	104(a)(2	104(a)(2	NUM
ftr-386	1101	28	)	)	PUNCT
ftr-386	1101	29	.	.	PUNCT
ftr-386	1102	1	again	again	ADV
ftr-386	1102	2	the	the	DET
ftr-386	1102	3	supreme	supreme	PROPN
ftr-386	1102	4	court	court	PROPN
ftr-386	1102	5	majority	majority	NOUN
ftr-386	1102	6	cited	cite	VERB
ftr-386	1102	7	the	the	DET
ftr-386	1102	8	no	no	DET
ftr-386	1102	9	-	-	PUNCT
ftr-386	1102	10	gain	gain	NOUN
ftr-386	1102	11	rationale	rationale	NOUN
ftr-386	1102	12	of	of	ADP
ftr-386	1102	13	section	section	NOUN
ftr-386	1102	14	104(a)(2	104(a)(2	NUM
ftr-386	1102	15	)	)	PUNCT
ftr-386	1102	16	for	for	ADP
ftr-386	1102	17	the	the	DET
ftr-386	1102	18	purpose	purpose	NOUN
ftr-386	1102	19	of	of	ADP
ftr-386	1102	20	showing	show	VERB
ftr-386	1102	21	its	its	PRON
ftr-386	1102	22	inapplicability	inapplicability	NOUN
ftr-386	1102	23	to	to	ADP
ftr-386	1102	24	punitive	punitive	ADJ
ftr-386	1102	25	damages	damage	NOUN
ftr-386	1102	26	arising	arise	VERB
ftr-386	1102	27	from	from	ADP
ftr-386	1102	28	the	the	DET
ftr-386	1102	29	same	same	ADJ
ftr-386	1102	30	cause	cause	NOUN
ftr-386	1102	31	of	of	ADP
ftr-386	1102	32	action	action	NOUN
ftr-386	1102	33	as	as	ADP
ftr-386	1102	34	compensatory	compensatory	ADJ
ftr-386	1102	35	damages	damage	NOUN
ftr-386	1102	36	.	.	PUNCT
ftr-386	1103	1	the	the	DET
ftr-386	1103	2	discussion	discussion	NOUN
ftr-386	1103	3	of	of	ADP
ftr-386	1103	4	the	the	DET
ftr-386	1103	5	rationale	rationale	NOUN
ftr-386	1103	6	is	be	AUX
ftr-386	1103	7	strictly	strictly	ADV
ftr-386	1103	8	in	in	ADP
ftr-386	1103	9	terms	term	NOUN
ftr-386	1103	10	of	of	ADP
ftr-386	1103	11	theory	theory	NOUN
ftr-386	1103	12	and	and	CCONJ
ftr-386	1103	13	policy	policy	NOUN
ftr-386	1103	14	,	,	PUNCT
ftr-386	1103	15	and	and	CCONJ
ftr-386	1103	16	not	not	PART
ftr-386	1103	17	in199	in199	VERB
ftr-386	1103	18	terms	term	NOUN
ftr-386	1103	19	of	of	ADP
ftr-386	1103	20	congressional	congressional	ADJ
ftr-386	1103	21	taxing	tax	VERB
ftr-386	1103	22	power	power	NOUN
ftr-386	1103	23	.	.	PUNCT
ftr-386	1104	1	in	in	ADP
ftr-386	1104	2	luckhard	luckhard	PROPN
ftr-386	1104	3	v.	v.	ADP
ftr-386	1104	4	reed	reed	PROPN
ftr-386	1104	5	,	,	PUNCT
ftr-386	1104	6	a	a	DET
ftr-386	1104	7	welfare	welfare	NOUN
ftr-386	1104	8	-	-	PUNCT
ftr-386	1104	9	eligibility	eligibility	NOUN
ftr-386	1104	10	case	case	NOUN
ftr-386	1104	11	that	that	PRON
ftr-386	1104	12	was	be	AUX
ftr-386	1104	13	noted	note	VERB
ftr-386	1104	14	earlier,200	earlier,200	PRON
ftr-386	1104	15	the	the	DET
ftr-386	1104	16	income	income	NOUN
ftr-386	1104	17	tax	tax	NOUN
ftr-386	1104	18	exclusion	exclusion	NOUN
ftr-386	1104	19	for	for	ADP
ftr-386	1104	20	personal	personal	ADJ
ftr-386	1104	21	-	-	PUNCT
ftr-386	1104	22	injury	injury	NOUN
ftr-386	1104	23	compensatory	compensatory	ADJ
ftr-386	1104	24	damages	damage	NOUN
ftr-386	1104	25	was	be	AUX
ftr-386	1104	26	discussed	discuss	VERB
ftr-386	1104	27	.	.	PUNCT
ftr-386	1105	1	in	in	ADP
ftr-386	1105	2	that	that	DET
ftr-386	1105	3	case	case	NOUN
ftr-386	1105	4	,	,	PUNCT
ftr-386	1105	5	four	four	NUM
ftr-386	1105	6	justices	justice	NOUN
ftr-386	1105	7	signed	sign	VERB
ftr-386	1105	8	the	the	DET
ftr-386	1105	9	plurality	plurality	NOUN
ftr-386	1105	10	opinion	opinion	NOUN
ftr-386	1105	11	that	that	SCONJ
ftr-386	1105	12	stated201	stated201	PUNCT
ftr-386	1105	13	the	the	DET
ftr-386	1105	14	view	view	NOUN
ftr-386	1105	15	that	that	SCONJ
ftr-386	1105	16	the	the	DET
ftr-386	1105	17	word	word	NOUN
ftr-386	1105	18	“	"	PUNCT
ftr-386	1105	19	income	income	NOUN
ftr-386	1105	20	”	"	PUNCT
ftr-386	1105	21	could	could	AUX
ftr-386	1105	22	encompass	encompass	VERB
ftr-386	1105	23	personal	personal	ADJ
ftr-386	1105	24	injury	injury	NOUN
ftr-386	1105	25	awards.202	awards.202	PROPN
ftr-386	1105	26	the	the	DET
ftr-386	1105	27	swing	swing	NOUN
ftr-386	1105	28	vote	vote	NOUN
ftr-386	1105	29	relied	rely	VERB
ftr-386	1105	30	on	on	ADP
ftr-386	1105	31	deference	deference	NOUN
ftr-386	1105	32	to	to	ADP
ftr-386	1105	33	the	the	DET
ftr-386	1105	34	federal	federal	ADJ
ftr-386	1105	35	administrative	administrative	ADJ
ftr-386	1105	36	agency	agency	NOUN
ftr-386	1105	37	.	.	PUNCT
ftr-386	1106	1	the203	the203	ADP
ftr-386	1106	2	dissent	dissent	NOUN
ftr-386	1106	3	argued	argue	VERB
ftr-386	1106	4	that	that	SCONJ
ftr-386	1106	5	section	section	NOUN
ftr-386	1106	6	104(a)(2	104(a)(2	NUM
ftr-386	1106	7	)	)	PUNCT
ftr-386	1106	8	of	of	ADP
ftr-386	1106	9	the	the	DET
ftr-386	1106	10	internal	internal	ADJ
ftr-386	1106	11	revenue	revenue	NOUN
ftr-386	1106	12	code	code	NOUN
ftr-386	1106	13	manifests204	manifests204	PROPN
ftr-386	1106	14	congress	congress	PROPN
ftr-386	1106	15	’s	’s	PART
ftr-386	1106	16	considered	consider	VERB
ftr-386	1106	17	judgment	judgment	NOUN
ftr-386	1106	18	that	that	SCONJ
ftr-386	1106	19	personal	personal	ADJ
ftr-386	1106	20	injury	injury	NOUN
ftr-386	1106	21	awards	award	NOUN
ftr-386	1106	22	should	should	AUX
ftr-386	1106	23	be	be	AUX
ftr-386	1106	24	excluded	exclude	VERB
ftr-386	1106	25	2007	2007	NUM
ftr-386	1106	26	murphy	murphy	NOUN
ftr-386	1106	27	and	and	CCONJ
ftr-386	1106	28	the	the	DET
ftr-386	1106	29	sixteenth	sixteenth	ADJ
ftr-386	1106	30	amendment	amendment	NOUN
ftr-386	1106	31	417	417	NUM
ftr-386	1106	32	205	205	NUM
ftr-386	1106	33	.	.	PUNCT
ftr-386	1107	1	481	481	NUM
ftr-386	1107	2	u.s	u.s	PROPN
ftr-386	1107	3	.	.	PROPN
ftr-386	1107	4	at	at	ADP
ftr-386	1107	5	387	387	NUM
ftr-386	1107	6	-	-	SYM
ftr-386	1107	7	88	88	NUM
ftr-386	1107	8	.	.	PUNCT
ftr-386	1107	9	206	206	NUM
ftr-386	1107	10	.	.	PUNCT
ftr-386	1108	1	481	481	NUM
ftr-386	1108	2	u.s	u.s	PROPN
ftr-386	1108	3	.	.	PROPN
ftr-386	1108	4	at	at	ADP
ftr-386	1108	5	389	389	NUM
ftr-386	1108	6	-	-	SYM
ftr-386	1108	7	90	90	NUM
ftr-386	1108	8	.	.	PUNCT
ftr-386	1108	9	207	207	NUM
ftr-386	1108	10	.	.	PUNCT
ftr-386	1108	11	united	united	PROPN
ftr-386	1108	12	states	states	PROPN
ftr-386	1108	13	v.	v.	ADP
ftr-386	1108	14	burke	burke	PROPN
ftr-386	1108	15	,	,	PUNCT
ftr-386	1108	16	504	504	NUM
ftr-386	1108	17	u.s	u.s	PROPN
ftr-386	1108	18	.	.	PROPN
ftr-386	1108	19	229	229	NUM
ftr-386	1108	20	(	(	PUNCT
ftr-386	1108	21	1992	1992	NUM
ftr-386	1108	22	)	)	PUNCT
ftr-386	1108	23	;	;	PUNCT
ftr-386	1108	24	comm’r	comm’r	ADP
ftr-386	1108	25	v.	v.	ADP
ftr-386	1108	26	schleier	schleier	NOUN
ftr-386	1108	27	,	,	PUNCT
ftr-386	1108	28	515	515	NUM
ftr-386	1108	29	u.s	u.s	PROPN
ftr-386	1108	30	.	.	PROPN
ftr-386	1108	31	323	323	NUM
ftr-386	1108	32	(	(	PUNCT
ftr-386	1108	33	1995	1995	NUM
ftr-386	1108	34	)	)	PUNCT
ftr-386	1108	35	.	.	PUNCT
ftr-386	1109	1	208	208	NUM
ftr-386	1109	2	.	.	PUNCT
ftr-386	1110	1	see	see	VERB
ftr-386	1110	2	460	460	NUM
ftr-386	1110	3	f.3d	f.3d	NUM
ftr-386	1110	4	at	at	ADP
ftr-386	1110	5	85	85	NUM
ftr-386	1110	6	.	.	PUNCT
ftr-386	1110	7	209	209	NUM
ftr-386	1110	8	.	.	PUNCT
ftr-386	1111	1	the	the	DET
ftr-386	1111	2	murphy	murphy	PROPN
ftr-386	1111	3	panel	panel	PROPN
ftr-386	1111	4	,	,	PUNCT
ftr-386	1111	5	460	460	NUM
ftr-386	1111	6	f.3d	f.3d	NUM
ftr-386	1111	7	at	at	ADP
ftr-386	1111	8	85	85	NUM
ftr-386	1111	9	,	,	PUNCT
ftr-386	1111	10	invokes	invoke	VERB
ftr-386	1111	11	the	the	DET
ftr-386	1111	12	concept	concept	NOUN
ftr-386	1111	13	of	of	ADP
ftr-386	1111	14	human	human	ADJ
ftr-386	1111	15	capital	capital	NOUN
ftr-386	1111	16	as	as	SCONJ
ftr-386	1111	17	advanced	advance	VERB
ftr-386	1111	18	by	by	ADP
ftr-386	1111	19	the	the	DET
ftr-386	1111	20	nobel	nobel	PROPN
ftr-386	1111	21	-	-	PUNCT
ftr-386	1111	22	prize	prize	NOUN
ftr-386	1111	23	-	-	PUNCT
ftr-386	1111	24	winning	win	VERB
ftr-386	1111	25	economist	economist	NOUN
ftr-386	1111	26	gary	gary	PROPN
ftr-386	1111	27	becker	becker	PROPN
ftr-386	1111	28	.	.	PUNCT
ftr-386	1112	1	however	however	ADV
ftr-386	1112	2	,	,	PUNCT
ftr-386	1112	3	the	the	DET
ftr-386	1112	4	murphy	murphy	PROPN
ftr-386	1112	5	panel	panel	NOUN
ftr-386	1112	6	makes	make	VERB
ftr-386	1112	7	no	no	DET
ftr-386	1112	8	attempt	attempt	NOUN
ftr-386	1112	9	to	to	PART
ftr-386	1112	10	connect	connect	VERB
ftr-386	1112	11	emotional	emotional	ADJ
ftr-386	1112	12	distress	distress	NOUN
ftr-386	1112	13	damages	damage	NOUN
ftr-386	1112	14	to	to	ADP
ftr-386	1112	15	the	the	DET
ftr-386	1112	16	concept	concept	NOUN
ftr-386	1112	17	of	of	ADP
ftr-386	1112	18	“	"	PUNCT
ftr-386	1112	19	capital	capital	NOUN
ftr-386	1112	20	.	.	PUNCT
ftr-386	1112	21	”	"	PUNCT
ftr-386	1113	1	as	as	ADP
ftr-386	1113	2	a	a	DET
ftr-386	1113	3	policy	policy	NOUN
ftr-386	1113	4	matter	matter	NOUN
ftr-386	1113	5	because	because	SCONJ
ftr-386	1113	6	it	it	PRON
ftr-386	1113	7	was	be	AUX
ftr-386	1113	8	“	"	PUNCT
ftr-386	1113	9	not	not	PART
ftr-386	1113	10	reasonable	reasonable	ADJ
ftr-386	1113	11	”	"	PUNCT
ftr-386	1113	12	to	to	PART
ftr-386	1113	13	treat	treat	VERB
ftr-386	1113	14	an	an	DET
ftr-386	1113	15	entire	entire	ADJ
ftr-386	1113	16	personal205	personal205	PROPN
ftr-386	1113	17	injury	injury	NOUN
ftr-386	1113	18	award	award	PROPN
ftr-386	1113	19	as	as	ADP
ftr-386	1113	20	gain	gain	NOUN
ftr-386	1113	21	.	.	PUNCT
ftr-386	1114	1	of	of	ADP
ftr-386	1114	2	course	course	ADV
ftr-386	1114	3	,	,	PUNCT
ftr-386	1114	4	congress	congress	PROPN
ftr-386	1114	5	has	have	VERB
ftr-386	1114	6	the	the	DET
ftr-386	1114	7	power	power	NOUN
ftr-386	1114	8	to	to	PART
ftr-386	1114	9	legislate	legislate	VERB
ftr-386	1114	10	,	,	PUNCT
ftr-386	1114	11	whether206	whether206	PROPN
ftr-386	1114	12	reasonably	reasonably	ADV
ftr-386	1114	13	or	or	CCONJ
ftr-386	1114	14	unreasonably	unreasonably	ADV
ftr-386	1114	15	.	.	PUNCT
ftr-386	1115	1	none	none	NOUN
ftr-386	1115	2	of	of	ADP
ftr-386	1115	3	these	these	DET
ftr-386	1115	4	opinions	opinion	NOUN
ftr-386	1115	5	raised	raise	VERB
ftr-386	1115	6	any	any	DET
ftr-386	1115	7	issue	issue	NOUN
ftr-386	1115	8	regarding	regard	VERB
ftr-386	1115	9	the	the	DET
ftr-386	1115	10	federal	federal	ADJ
ftr-386	1115	11	taxing	tax	VERB
ftr-386	1115	12	power	power	NOUN
ftr-386	1115	13	,	,	PUNCT
ftr-386	1115	14	and	and	CCONJ
ftr-386	1115	15	eight	eight	NUM
ftr-386	1115	16	of	of	ADP
ftr-386	1115	17	the	the	DET
ftr-386	1115	18	nine	nine	NUM
ftr-386	1115	19	justices	justice	NOUN
ftr-386	1115	20	couched	couch	VERB
ftr-386	1115	21	their	their	PRON
ftr-386	1115	22	discussion	discussion	NOUN
ftr-386	1115	23	in	in	ADP
ftr-386	1115	24	terms	term	NOUN
ftr-386	1115	25	of	of	ADP
ftr-386	1115	26	the	the	DET
ftr-386	1115	27	judgment	judgment	NOUN
ftr-386	1115	28	of	of	ADP
ftr-386	1115	29	congress	congress	PROPN
ftr-386	1115	30	.	.	PUNCT
ftr-386	1116	1	in	in	ADP
ftr-386	1116	2	two	two	NUM
ftr-386	1116	3	modern	modern	ADJ
ftr-386	1116	4	-	-	PUNCT
ftr-386	1116	5	era	era	NOUN
ftr-386	1116	6	supreme	supreme	PROPN
ftr-386	1116	7	court	court	PROPN
ftr-386	1116	8	cases	case	NOUN
ftr-386	1116	9	,	,	PUNCT
ftr-386	1116	10	the	the	DET
ftr-386	1116	11	actual	actual	ADJ
ftr-386	1116	12	outcome	outcome	NOUN
ftr-386	1116	13	was	be	AUX
ftr-386	1116	14	the	the	DET
ftr-386	1116	15	taxation	taxation	NOUN
ftr-386	1116	16	of	of	ADP
ftr-386	1116	17	compensatory	compensatory	ADJ
ftr-386	1116	18	damages	damage	NOUN
ftr-386	1116	19	for	for	ADP
ftr-386	1116	20	personal	personal	ADJ
ftr-386	1116	21	injury	injury	NOUN
ftr-386	1116	22	on	on	ADP
ftr-386	1116	23	account	account	NOUN
ftr-386	1116	24	of	of	ADP
ftr-386	1116	25	a	a	DET
ftr-386	1116	26	narrow	narrow	ADJ
ftr-386	1116	27	construction	construction	NOUN
ftr-386	1116	28	of	of	ADP
ftr-386	1116	29	section	section	NOUN
ftr-386	1116	30	104(a)(2	104(a)(2	NUM
ftr-386	1116	31	)	)	PUNCT
ftr-386	1116	32	.	.	PUNCT
ftr-386	1117	1	it	it	PRON
ftr-386	1117	2	is	be	AUX
ftr-386	1117	3	true	true	ADJ
ftr-386	1117	4	that	that	SCONJ
ftr-386	1117	5	no	no	DET
ftr-386	1117	6	constitutional	constitutional	ADJ
ftr-386	1117	7	issue	issue	NOUN
ftr-386	1117	8	in	in	ADP
ftr-386	1117	9	these207	these207	PROPN
ftr-386	1117	10	cases	case	NOUN
ftr-386	1117	11	was	be	AUX
ftr-386	1117	12	raised	raise	VERB
ftr-386	1117	13	by	by	ADP
ftr-386	1117	14	the	the	DET
ftr-386	1117	15	taxpayer	taxpayer	NOUN
ftr-386	1117	16	or	or	CCONJ
ftr-386	1117	17	by	by	ADP
ftr-386	1117	18	any	any	DET
ftr-386	1117	19	judge	judge	NOUN
ftr-386	1117	20	or	or	CCONJ
ftr-386	1117	21	justice	justice	NOUN
ftr-386	1117	22	involved	involve	VERB
ftr-386	1117	23	in	in	ADP
ftr-386	1117	24	the	the	DET
ftr-386	1117	25	proceedings	proceeding	NOUN
ftr-386	1117	26	at	at	ADP
ftr-386	1117	27	any	any	DET
ftr-386	1117	28	level	level	NOUN
ftr-386	1117	29	,	,	PUNCT
ftr-386	1117	30	but	but	CCONJ
ftr-386	1117	31	surely	surely	ADV
ftr-386	1117	32	that	that	DET
ftr-386	1117	33	fact	fact	NOUN
ftr-386	1117	34	is	be	AUX
ftr-386	1117	35	itself	itself	PRON
ftr-386	1117	36	not	not	PART
ftr-386	1117	37	without	without	ADP
ftr-386	1117	38	significance	significance	NOUN
ftr-386	1117	39	.	.	PUNCT
ftr-386	1118	1	(	(	PUNCT
ftr-386	1118	2	c	c	X
ftr-386	1118	3	)	)	PUNCT
ftr-386	1118	4	the	the	DET
ftr-386	1118	5	attempted	attempt	VERB
ftr-386	1118	6	move	move	NOUN
ftr-386	1118	7	to	to	ADP
ftr-386	1118	8	a	a	DET
ftr-386	1118	9	“	"	PUNCT
ftr-386	1118	10	replacement	replacement	NOUN
ftr-386	1118	11	of	of	ADP
ftr-386	1118	12	capital	capital	NOUN
ftr-386	1118	13	”	"	PUNCT
ftr-386	1118	14	theory	theory	NOUN
ftr-386	1118	15	the	the	DET
ftr-386	1118	16	murphy	murphy	PROPN
ftr-386	1118	17	panel	panel	NOUN
ftr-386	1118	18	actually	actually	ADV
ftr-386	1118	19	relies	rely	VERB
ftr-386	1118	20	on	on	ADP
ftr-386	1118	21	a	a	DET
ftr-386	1118	22	“	"	PUNCT
ftr-386	1118	23	restoration	restoration	NOUN
ftr-386	1118	24	”	"	PUNCT
ftr-386	1118	25	(	(	PUNCT
ftr-386	1118	26	replacement	replacement	NOUN
ftr-386	1118	27	)	)	PUNCT
ftr-386	1118	28	of	of	ADP
ftr-386	1118	29	capital	capital	NOUN
ftr-386	1118	30	theory	theory	NOUN
ftr-386	1118	31	.	.	PUNCT
ftr-386	1119	1	the	the	DET
ftr-386	1119	2	replacement	replacement	NOUN
ftr-386	1119	3	-	-	PUNCT
ftr-386	1119	4	of	of	ADP
ftr-386	1119	5	-	-	PUNCT
ftr-386	1119	6	capital	capital	NOUN
ftr-386	1119	7	(	(	PUNCT
ftr-386	1119	8	make	make	VERB
ftr-386	1119	9	-	-	PUNCT
ftr-386	1119	10	whole	whole	ADJ
ftr-386	1119	11	)	)	PUNCT
ftr-386	1119	12	theory	theory	NOUN
ftr-386	1119	13	is	be	AUX
ftr-386	1119	14	advanced208	advanced208	PROPN
ftr-386	1119	15	as	as	ADP
ftr-386	1119	16	a	a	DET
ftr-386	1119	17	way	way	NOUN
ftr-386	1119	18	of	of	ADP
ftr-386	1119	19	getting	get	VERB
ftr-386	1119	20	around	around	ADP
ftr-386	1119	21	conventional	conventional	ADJ
ftr-386	1119	22	tax	tax	NOUN
ftr-386	1119	23	analysis	analysis	NOUN
ftr-386	1119	24	by	by	ADP
ftr-386	1119	25	way	way	NOUN
ftr-386	1119	26	of	of	ADP
ftr-386	1119	27	substituting	substitute	VERB
ftr-386	1119	28	the	the	DET
ftr-386	1119	29	term	term	NOUN
ftr-386	1119	30	“	"	PUNCT
ftr-386	1119	31	replacement	replacement	NOUN
ftr-386	1119	32	of	of	ADP
ftr-386	1119	33	capital	capital	NOUN
ftr-386	1119	34	”	"	PUNCT
ftr-386	1119	35	for	for	ADP
ftr-386	1119	36	the	the	DET
ftr-386	1119	37	very	very	ADV
ftr-386	1119	38	similar	similar	ADJ
ftr-386	1119	39	term	term	NOUN
ftr-386	1119	40	“	"	PUNCT
ftr-386	1119	41	recovery	recovery	NOUN
ftr-386	1119	42	of	of	ADP
ftr-386	1119	43	capital	capital	NOUN
ftr-386	1119	44	.	.	PUNCT
ftr-386	1119	45	”	"	PUNCT
ftr-386	1120	1	the	the	DET
ftr-386	1120	2	latter	latter	ADJ
ftr-386	1120	3	term	term	NOUN
ftr-386	1120	4	has	have	VERB
ftr-386	1120	5	the	the	DET
ftr-386	1120	6	specific	specific	ADJ
ftr-386	1120	7	meaning	meaning	NOUN
ftr-386	1120	8	of	of	ADP
ftr-386	1120	9	subtracting	subtract	VERB
ftr-386	1120	10	basis	basis	NOUN
ftr-386	1120	11	upon	upon	SCONJ
ftr-386	1120	12	the	the	DET
ftr-386	1120	13	disposition	disposition	NOUN
ftr-386	1120	14	of	of	ADP
ftr-386	1120	15	an	an	DET
ftr-386	1120	16	asset	asset	NOUN
ftr-386	1120	17	.	.	PUNCT
ftr-386	1121	1	in	in	ADP
ftr-386	1121	2	contrast	contrast	NOUN
ftr-386	1121	3	,	,	PUNCT
ftr-386	1121	4	the	the	DET
ftr-386	1121	5	term	term	NOUN
ftr-386	1121	6	“	"	PUNCT
ftr-386	1121	7	replacement	replacement	NOUN
ftr-386	1121	8	of	of	ADP
ftr-386	1121	9	capital	capital	NOUN
ftr-386	1121	10	”	"	PUNCT
ftr-386	1121	11	attempts	attempt	VERB
ftr-386	1121	12	to	to	PART
ftr-386	1121	13	avoid	avoid	VERB
ftr-386	1121	14	tax	tax	NOUN
ftr-386	1121	15	analysis	analysis	NOUN
ftr-386	1121	16	(	(	PUNCT
ftr-386	1121	17	basis	basis	NOUN
ftr-386	1121	18	and	and	CCONJ
ftr-386	1121	19	loss	loss	NOUN
ftr-386	1121	20	thereof	thereof	ADV
ftr-386	1121	21	)	)	PUNCT
ftr-386	1121	22	by	by	ADP
ftr-386	1121	23	positing	posit	VERB
ftr-386	1121	24	a	a	DET
ftr-386	1121	25	truth	truth	NOUN
ftr-386	1121	26	that	that	PRON
ftr-386	1121	27	is	be	AUX
ftr-386	1121	28	supposedly	supposedly	ADV
ftr-386	1121	29	self	self	NOUN
ftr-386	1121	30	-	-	PUNCT
ftr-386	1121	31	evidently	evidently	ADV
ftr-386	1121	32	true	true	ADJ
ftr-386	1121	33	on	on	ADP
ftr-386	1121	34	its	its	PRON
ftr-386	1121	35	face	face	NOUN
ftr-386	1121	36	:	:	PUNCT
ftr-386	1121	37	where	where	SCONJ
ftr-386	1121	38	all	all	PRON
ftr-386	1121	39	or	or	CCONJ
ftr-386	1121	40	a	a	DET
ftr-386	1121	41	portion	portion	NOUN
ftr-386	1121	42	of	of	ADP
ftr-386	1121	43	one	one	NUM
ftr-386	1121	44	’s	’s	PART
ftr-386	1121	45	capital	capital	NOUN
ftr-386	1121	46	is	be	AUX
ftr-386	1121	47	(	(	PUNCT
ftr-386	1121	48	wrongfully	wrongfully	ADV
ftr-386	1121	49	)	)	PUNCT
ftr-386	1121	50	destroyed	destroy	VERB
ftr-386	1121	51	or	or	CCONJ
ftr-386	1121	52	removed	remove	VERB
ftr-386	1121	53	,	,	PUNCT
ftr-386	1121	54	then	then	ADV
ftr-386	1121	55	it	it	PRON
ftr-386	1121	56	would	would	AUX
ftr-386	1121	57	seem	seem	VERB
ftr-386	1121	58	that	that	SCONJ
ftr-386	1121	59	any	any	DET
ftr-386	1121	60	recovery	recovery	NOUN
ftr-386	1121	61	(	(	PUNCT
ftr-386	1121	62	computed	compute	VERB
ftr-386	1121	63	with	with	ADP
ftr-386	1121	64	reference	reference	NOUN
ftr-386	1121	65	to	to	PART
ftr-386	1121	66	lost	lose	VERB
ftr-386	1121	67	future	future	ADJ
ftr-386	1121	68	earnings	earning	NOUN
ftr-386	1121	69	)	)	PUNCT
ftr-386	1121	70	that	that	PRON
ftr-386	1121	71	replaces	replace	VERB
ftr-386	1121	72	that	that	DET
ftr-386	1121	73	capacity	capacity	NOUN
ftr-386	1121	74	should	should	AUX
ftr-386	1121	75	be	be	AUX
ftr-386	1121	76	untaxed	untaxe	VERB
ftr-386	1121	77	,	,	PUNCT
ftr-386	1121	78	because	because	SCONJ
ftr-386	1121	79	otherwise	otherwise	ADV
ftr-386	1121	80	the	the	DET
ftr-386	1121	81	taxpayer	taxpayer	NOUN
ftr-386	1121	82	would	would	AUX
ftr-386	1121	83	be	be	AUX
ftr-386	1121	84	diminished	diminish	VERB
ftr-386	1121	85	relative	relative	ADV
ftr-386	1121	86	to	to	ADP
ftr-386	1121	87	her	her	PRON
ftr-386	1121	88	prior	prior	ADJ
ftr-386	1121	89	state	state	NOUN
ftr-386	1121	90	.	.	PUNCT
ftr-386	1122	1	however	however	ADV
ftr-386	1122	2	,	,	PUNCT
ftr-386	1122	3	“	"	PUNCT
ftr-386	1122	4	replacement	replacement	NOUN
ftr-386	1122	5	of	of	ADP
ftr-386	1122	6	capital	capital	NOUN
ftr-386	1122	7	”	"	PUNCT
ftr-386	1122	8	is	be	AUX
ftr-386	1122	9	not	not	PART
ftr-386	1122	10	a	a	DET
ftr-386	1122	11	recognized	recognize	VERB
ftr-386	1122	12	tax	tax	NOUN
ftr-386	1122	13	term	term	NOUN
ftr-386	1122	14	.	.	PUNCT
ftr-386	1123	1	instead	instead	ADV
ftr-386	1123	2	,	,	PUNCT
ftr-386	1123	3	it	it	PRON
ftr-386	1123	4	is	be	AUX
ftr-386	1123	5	a	a	DET
ftr-386	1123	6	description	description	NOUN
ftr-386	1123	7	of	of	ADP
ftr-386	1123	8	a	a	DET
ftr-386	1123	9	fact	fact	NOUN
ftr-386	1123	10	situation	situation	NOUN
ftr-386	1123	11	that	that	PRON
ftr-386	1123	12	is	be	AUX
ftr-386	1123	13	meant	mean	VERB
ftr-386	1123	14	to	to	PART
ftr-386	1123	15	invoke	invoke	VERB
ftr-386	1123	16	,	,	PUNCT
ftr-386	1123	17	in	in	ADP
ftr-386	1123	18	the	the	DET
ftr-386	1123	19	manner	manner	NOUN
ftr-386	1123	20	of	of	ADP
ftr-386	1123	21	a	a	DET
ftr-386	1123	22	metaphor	metaphor	NOUN
ftr-386	1123	23	,	,	PUNCT
ftr-386	1123	24	the	the	DET
ftr-386	1123	25	notion	notion	NOUN
ftr-386	1123	26	of	of	ADP
ftr-386	1123	27	“	"	PUNCT
ftr-386	1123	28	no	no	DET
ftr-386	1123	29	gain	gain	NOUN
ftr-386	1123	30	.	.	PUNCT
ftr-386	1123	31	”	"	PUNCT
ftr-386	1124	1	unfortunately	unfortunately	ADV
ftr-386	1124	2	,	,	PUNCT
ftr-386	1124	3	a	a	DET
ftr-386	1124	4	cash	cash	NOUN
ftr-386	1124	5	damages	damage	NOUN
ftr-386	1124	6	award	award	NOUN
ftr-386	1124	7	does	do	AUX
ftr-386	1124	8	not	not	PART
ftr-386	1124	9	even	even	ADV
ftr-386	1124	10	fit	fit	VERB
ftr-386	1124	11	the	the	DET
ftr-386	1124	12	proffered	proffered	ADJ
ftr-386	1124	13	replacement	replacement	NOUN
ftr-386	1124	14	-	-	PUNCT
ftr-386	1124	15	of	of	ADP
ftr-386	1124	16	-	-	PUNCT
ftr-386	1124	17	capital	capital	NOUN
ftr-386	1124	18	description	description	NOUN
ftr-386	1124	19	,	,	PUNCT
ftr-386	1124	20	because	because	SCONJ
ftr-386	1124	21	the	the	DET
ftr-386	1124	22	receipt	receipt	NOUN
ftr-386	1124	23	of	of	ADP
ftr-386	1124	24	damages	damage	NOUN
ftr-386	1124	25	for	for	ADP
ftr-386	1124	26	emotional	emotional	ADJ
ftr-386	1124	27	distress	distress	NOUN
ftr-386	1124	28	does	do	AUX
ftr-386	1124	29	not	not	PART
ftr-386	1124	30	represent	represent	VERB
ftr-386	1124	31	any	any	DET
ftr-386	1124	32	loss	loss	NOUN
ftr-386	1124	33	of	of	ADP
ftr-386	1124	34	“	"	PUNCT
ftr-386	1124	35	capital	capital	NOUN
ftr-386	1124	36	”	"	PUNCT
ftr-386	1124	37	as	as	SCONJ
ftr-386	1124	38	that	that	DET
ftr-386	1124	39	term	term	NOUN
ftr-386	1124	40	is	be	AUX
ftr-386	1124	41	being	be	AUX
ftr-386	1124	42	advanced	advance	VERB
ftr-386	1124	43	in	in	ADP
ftr-386	1124	44	this	this	DET
ftr-386	1124	45	context	context	NOUN
ftr-386	1124	46	,	,	PUNCT
ftr-386	1124	47	namely	namely	ADV
ftr-386	1124	48	,	,	PUNCT
ftr-386	1124	49	as	as	ADP
ftr-386	1124	50	the	the	DET
ftr-386	1124	51	“	"	PUNCT
ftr-386	1124	52	tree	tree	NOUN
ftr-386	1124	53	”	"	PUNCT
ftr-386	1124	54	that	that	PRON
ftr-386	1124	55	produces	produce	VERB
ftr-386	1124	56	income	income	NOUN
ftr-386	1124	57	.	.	PUNCT
ftr-386	1125	1	certain	certain	ADJ
ftr-386	1125	2	personal	personal	ADJ
ftr-386	1125	3	injury	injury	NOUN
ftr-386	1125	4	recoveries	recovery	NOUN
ftr-386	1125	5	are	be	AUX
ftr-386	1125	6	for	for	ADP
ftr-386	1125	7	loss	loss	NOUN
ftr-386	1125	8	of	of	ADP
ftr-386	1125	9	“	"	PUNCT
ftr-386	1125	10	human	human	ADJ
ftr-386	1125	11	capital	capital	NOUN
ftr-386	1125	12	”	"	PUNCT
ftr-386	1125	13	in	in	ADP
ftr-386	1125	14	the	the	DET
ftr-386	1125	15	economic	economic	ADJ
ftr-386	1125	16	sense	sense	NOUN
ftr-386	1125	17	,	,	PUNCT
ftr-386	1125	18	meaning	mean	VERB
ftr-386	1125	19	an	an	DET
ftr-386	1125	20	individual	individual	NOUN
ftr-386	1125	21	’s	’s	PART
ftr-386	1125	22	uniquely209	uniquely209	PROPN
ftr-386	1125	23	personal	personal	ADJ
ftr-386	1125	24	capacity	capacity	NOUN
ftr-386	1125	25	to	to	PART
ftr-386	1125	26	earn	earn	VERB
ftr-386	1125	27	wages	wage	NOUN
ftr-386	1125	28	.	.	PUNCT
ftr-386	1126	1	whether	whether	SCONJ
ftr-386	1126	2	the	the	DET
ftr-386	1126	3	capacity	capacity	NOUN
ftr-386	1126	4	to	to	PART
ftr-386	1126	5	have	have	AUX
ftr-386	1126	6	a	a	DET
ftr-386	1126	7	“	"	PUNCT
ftr-386	1126	8	normal	normal	ADJ
ftr-386	1126	9	”	"	PUNCT
ftr-386	1126	10	418	418	NUM
ftr-386	1126	11	florida	florida	PROPN
ftr-386	1126	12	tax	tax	NOUN
ftr-386	1126	13	review	review	NOUN
ftr-386	1126	14	[	[	X
ftr-386	1126	15	vol.8:4	vol.8:4	NOUN
ftr-386	1126	16	210	210	NUM
ftr-386	1126	17	.	.	PUNCT
ftr-386	1127	1	congress	congress	PROPN
ftr-386	1127	2	can	can	AUX
ftr-386	1127	3	override	override	VERB
ftr-386	1127	4	this	this	DET
ftr-386	1127	5	separateness	separateness	NOUN
ftr-386	1127	6	by	by	ADP
ftr-386	1127	7	conditioning	condition	VERB
ftr-386	1127	8	the	the	DET
ftr-386	1127	9	tax	tax	NOUN
ftr-386	1127	10	treatment	treatment	NOUN
ftr-386	1127	11	of	of	ADP
ftr-386	1127	12	the	the	DET
ftr-386	1127	13	disposition	disposition	NOUN
ftr-386	1127	14	to	to	ADP
ftr-386	1127	15	the	the	DET
ftr-386	1127	16	reinvestment	reinvestment	NOUN
ftr-386	1127	17	of	of	ADP
ftr-386	1127	18	the	the	DET
ftr-386	1127	19	cash	cash	NOUN
ftr-386	1127	20	.	.	PUNCT
ftr-386	1128	1	it	it	PRON
ftr-386	1128	2	has	have	AUX
ftr-386	1128	3	done	do	VERB
ftr-386	1128	4	so	so	ADV
ftr-386	1128	5	in	in	ADP
ftr-386	1128	6	the	the	DET
ftr-386	1128	7	case	case	NOUN
ftr-386	1128	8	of	of	ADP
ftr-386	1128	9	involuntary	involuntary	ADJ
ftr-386	1128	10	conversions	conversion	NOUN
ftr-386	1128	11	of	of	ADP
ftr-386	1128	12	property	property	NOUN
ftr-386	1128	13	(	(	PUNCT
ftr-386	1128	14	see	see	VERB
ftr-386	1128	15	irc	irc	ADV
ftr-386	1128	16	§	§	PROPN
ftr-386	1128	17	1033	1033	NUM
ftr-386	1128	18	)	)	PUNCT
ftr-386	1128	19	,	,	PUNCT
ftr-386	1128	20	but	but	CCONJ
ftr-386	1128	21	not	not	PART
ftr-386	1128	22	(	(	PUNCT
ftr-386	1128	23	under	under	ADP
ftr-386	1128	24	irc	irc	PROPN
ftr-386	1128	25	§	§	PROPN
ftr-386	1128	26	104	104	NUM
ftr-386	1128	27	)	)	PUNCT
ftr-386	1128	28	in	in	ADP
ftr-386	1128	29	the	the	DET
ftr-386	1128	30	case	case	NOUN
ftr-386	1128	31	of	of	ADP
ftr-386	1128	32	involuntary	involuntary	ADJ
ftr-386	1128	33	dispositions	disposition	NOUN
ftr-386	1128	34	of	of	ADP
ftr-386	1128	35	human	human	ADJ
ftr-386	1128	36	capital	capital	NOUN
ftr-386	1128	37	.	.	PUNCT
ftr-386	1129	1	211	211	NUM
ftr-386	1129	2	.	.	PUNCT
ftr-386	1129	3	see	see	VERB
ftr-386	1129	4	irc	irc	PROPN
ftr-386	1129	5	§	§	PROPN
ftr-386	1129	6	1001(c	1001(c	PROPN
ftr-386	1129	7	)	)	PUNCT
ftr-386	1129	8	;	;	PUNCT
ftr-386	1129	9	cottage	cottage	NOUN
ftr-386	1129	10	savings	saving	NOUN
ftr-386	1129	11	ass’n	ass’n	NOUN
ftr-386	1129	12	v.	v.	ADP
ftr-386	1129	13	comm’r	comm’r	NOUN
ftr-386	1129	14	,	,	PUNCT
ftr-386	1129	15	499	499	NUM
ftr-386	1129	16	u.s	u.s	PROPN
ftr-386	1129	17	.	.	PROPN
ftr-386	1129	18	554	554	NUM
ftr-386	1129	19	(	(	PUNCT
ftr-386	1129	20	1991	1991	NUM
ftr-386	1129	21	)	)	PUNCT
ftr-386	1129	22	(	(	PUNCT
ftr-386	1129	23	replacement	replacement	NOUN
ftr-386	1129	24	of	of	ADP
ftr-386	1129	25	mortgage	mortgage	NOUN
ftr-386	1129	26	investments	investment	NOUN
ftr-386	1129	27	with	with	ADP
ftr-386	1129	28	virtually	virtually	ADV
ftr-386	1129	29	identical	identical	ADJ
ftr-386	1129	30	mortgage	mortgage	NOUN
ftr-386	1129	31	investments	investment	NOUN
ftr-386	1129	32	is	be	AUX
ftr-386	1129	33	a	a	DET
ftr-386	1129	34	taxable	taxable	ADJ
ftr-386	1129	35	event	event	NOUN
ftr-386	1129	36	)	)	PUNCT
ftr-386	1129	37	.	.	PUNCT
ftr-386	1130	1	212	212	NUM
ftr-386	1130	2	.	.	PUNCT
ftr-386	1131	1	the	the	DET
ftr-386	1131	2	gain	gain	NOUN
ftr-386	1131	3	is	be	AUX
ftr-386	1131	4	deferred	defer	VERB
ftr-386	1131	5	by	by	ADP
ftr-386	1131	6	treating	treat	VERB
ftr-386	1131	7	the	the	DET
ftr-386	1131	8	basis	basis	NOUN
ftr-386	1131	9	of	of	ADP
ftr-386	1131	10	the	the	DET
ftr-386	1131	11	original	original	ADJ
ftr-386	1131	12	investment	investment	NOUN
ftr-386	1131	13	as	as	ADP
ftr-386	1131	14	being	be	AUX
ftr-386	1131	15	(	(	PUNCT
ftr-386	1131	16	with	with	ADP
ftr-386	1131	17	appropriate	appropriate	ADJ
ftr-386	1131	18	adjustment	adjustment	NOUN
ftr-386	1131	19	)	)	PUNCT
ftr-386	1131	20	the	the	DET
ftr-386	1131	21	basis	basis	NOUN
ftr-386	1131	22	of	of	ADP
ftr-386	1131	23	the	the	DET
ftr-386	1131	24	replacement	replacement	NOUN
ftr-386	1131	25	investment	investment	NOUN
ftr-386	1131	26	.	.	PUNCT
ftr-386	1132	1	see	see	VERB
ftr-386	1132	2	,	,	PUNCT
ftr-386	1132	3	e.g.	e.g.	ADV
ftr-386	1132	4	,	,	PUNCT
ftr-386	1132	5	irc	irc	PROPN
ftr-386	1132	6	§	§	PROPN
ftr-386	1132	7	§	§	PROPN
ftr-386	1132	8	358	358	NUM
ftr-386	1132	9	,	,	PUNCT
ftr-386	1132	10	722	722	NUM
ftr-386	1132	11	,	,	PUNCT
ftr-386	1132	12	1031(b	1031(b	NUM
ftr-386	1132	13	)	)	PUNCT
ftr-386	1132	14	,	,	PUNCT
ftr-386	1132	15	1033(b	1033(b	NUM
ftr-386	1132	16	)	)	PUNCT
ftr-386	1132	17	.	.	PUNCT
ftr-386	1133	1	emotional	emotional	ADJ
ftr-386	1133	2	life	life	NOUN
ftr-386	1133	3	is	be	AUX
ftr-386	1133	4	a	a	DET
ftr-386	1133	5	component	component	NOUN
ftr-386	1133	6	of	of	ADP
ftr-386	1133	7	human	human	ADJ
ftr-386	1133	8	capital	capital	NOUN
ftr-386	1133	9	is	be	AUX
ftr-386	1133	10	highly	highly	ADV
ftr-386	1133	11	debatable	debatable	ADJ
ftr-386	1133	12	:	:	PUNCT
ftr-386	1133	13	observation	observation	NOUN
ftr-386	1133	14	of	of	ADP
ftr-386	1133	15	the	the	DET
ftr-386	1133	16	human	human	ADJ
ftr-386	1133	17	scene	scene	NOUN
ftr-386	1133	18	suggest	suggest	VERB
ftr-386	1133	19	little	little	ADJ
ftr-386	1133	20	correlation	correlation	NOUN
ftr-386	1133	21	between	between	ADP
ftr-386	1133	22	earnings	earning	NOUN
ftr-386	1133	23	and	and	CCONJ
ftr-386	1133	24	emotional	emotional	ADJ
ftr-386	1133	25	well	well	ADV
ftr-386	1133	26	-	-	PUNCT
ftr-386	1133	27	being	being	NOUN
ftr-386	1133	28	.	.	PUNCT
ftr-386	1134	1	moreover	moreover	ADV
ftr-386	1134	2	,	,	PUNCT
ftr-386	1134	3	emotional	emotional	ADJ
ftr-386	1134	4	well	well	ADV
ftr-386	1134	5	-	-	PUNCT
ftr-386	1134	6	being	being	NOUN
ftr-386	1134	7	produces	produce	VERB
ftr-386	1134	8	its	its	PRON
ftr-386	1134	9	own	own	ADJ
ftr-386	1134	10	“	"	PUNCT
ftr-386	1134	11	psychic	psychic	ADJ
ftr-386	1134	12	income	income	NOUN
ftr-386	1134	13	,	,	PUNCT
ftr-386	1134	14	”	"	PUNCT
ftr-386	1134	15	but	but	CCONJ
ftr-386	1134	16	psychic	psychic	ADJ
ftr-386	1134	17	income	income	NOUN
ftr-386	1134	18	is	be	AUX
ftr-386	1134	19	not	not	PART
ftr-386	1134	20	income	income	NOUN
ftr-386	1134	21	in	in	ADP
ftr-386	1134	22	the	the	DET
ftr-386	1134	23	tax	tax	NOUN
ftr-386	1134	24	sense	sense	NOUN
ftr-386	1134	25	,	,	PUNCT
ftr-386	1134	26	and	and	CCONJ
ftr-386	1134	27	it	it	PRON
ftr-386	1134	28	follows	follow	VERB
ftr-386	1134	29	that	that	SCONJ
ftr-386	1134	30	emotional	emotional	ADJ
ftr-386	1134	31	well	well	ADV
ftr-386	1134	32	-	-	PUNCT
ftr-386	1134	33	being	being	NOUN
ftr-386	1134	34	is	be	AUX
ftr-386	1134	35	not	not	PART
ftr-386	1134	36	“	"	PUNCT
ftr-386	1134	37	capital	capital	NOUN
ftr-386	1134	38	”	"	PUNCT
ftr-386	1134	39	in	in	ADP
ftr-386	1134	40	the	the	DET
ftr-386	1134	41	tax	tax	NOUN
ftr-386	1134	42	sense	sense	NOUN
ftr-386	1134	43	.	.	PUNCT
ftr-386	1135	1	even	even	ADV
ftr-386	1135	2	if	if	SCONJ
ftr-386	1135	3	the	the	DET
ftr-386	1135	4	capacity	capacity	NOUN
ftr-386	1135	5	to	to	PART
ftr-386	1135	6	feel	feel	VERB
ftr-386	1135	7	positive	positive	ADJ
ftr-386	1135	8	and	and	CCONJ
ftr-386	1135	9	negative	negative	ADJ
ftr-386	1135	10	emotion	emotion	NOUN
ftr-386	1135	11	were	be	AUX
ftr-386	1135	12	viewed	view	VERB
ftr-386	1135	13	as	as	ADP
ftr-386	1135	14	“	"	PUNCT
ftr-386	1135	15	capital	capital	NOUN
ftr-386	1135	16	”	"	PUNCT
ftr-386	1135	17	in	in	ADP
ftr-386	1135	18	the	the	DET
ftr-386	1135	19	tax	tax	NOUN
ftr-386	1135	20	sense	sense	NOUN
ftr-386	1135	21	,	,	PUNCT
ftr-386	1135	22	such	such	ADJ
ftr-386	1135	23	capital	capital	NOUN
ftr-386	1135	24	is	be	AUX
ftr-386	1135	25	not	not	PART
ftr-386	1135	26	“	"	PUNCT
ftr-386	1135	27	lost	lose	VERB
ftr-386	1135	28	”	"	PUNCT
ftr-386	1135	29	as	as	ADP
ftr-386	1135	30	a	a	DET
ftr-386	1135	31	result	result	NOUN
ftr-386	1135	32	of	of	ADP
ftr-386	1135	33	the	the	DET
ftr-386	1135	34	events	event	NOUN
ftr-386	1135	35	giving	give	VERB
ftr-386	1135	36	rise	rise	NOUN
ftr-386	1135	37	to	to	ADP
ftr-386	1135	38	the	the	DET
ftr-386	1135	39	damages	damage	NOUN
ftr-386	1135	40	recovery	recovery	NOUN
ftr-386	1135	41	.	.	PUNCT
ftr-386	1136	1	suffering	suffering	NOUN
ftr-386	1136	2	does	do	AUX
ftr-386	1136	3	not	not	PART
ftr-386	1136	4	manifest	manifest	VERB
ftr-386	1136	5	any	any	DET
ftr-386	1136	6	lack	lack	NOUN
ftr-386	1136	7	(	(	PUNCT
ftr-386	1136	8	or	or	CCONJ
ftr-386	1136	9	loss	loss	NOUN
ftr-386	1136	10	)	)	PUNCT
ftr-386	1136	11	of	of	ADP
ftr-386	1136	12	capacity	capacity	NOUN
ftr-386	1136	13	.	.	PUNCT
ftr-386	1137	1	on	on	ADP
ftr-386	1137	2	the	the	DET
ftr-386	1137	3	contrary	contrary	NOUN
ftr-386	1137	4	,	,	PUNCT
ftr-386	1137	5	the	the	DET
ftr-386	1137	6	suffering	suffering	NOUN
ftr-386	1137	7	demonstrates	demonstrate	VERB
ftr-386	1137	8	that	that	SCONJ
ftr-386	1137	9	the	the	DET
ftr-386	1137	10	capacity	capacity	NOUN
ftr-386	1137	11	is	be	AUX
ftr-386	1137	12	fully	fully	ADV
ftr-386	1137	13	intact	intact	ADJ
ftr-386	1137	14	.	.	PUNCT
ftr-386	1138	1	finally	finally	ADV
ftr-386	1138	2	,	,	PUNCT
ftr-386	1138	3	even	even	ADV
ftr-386	1138	4	if	if	SCONJ
ftr-386	1138	5	capacity	capacity	NOUN
ftr-386	1138	6	to	to	PART
ftr-386	1138	7	enjoy	enjoy	VERB
ftr-386	1138	8	life	life	NOUN
ftr-386	1138	9	were	be	AUX
ftr-386	1138	10	demonstrably	demonstrably	ADV
ftr-386	1138	11	lost	lose	VERB
ftr-386	1138	12	,	,	PUNCT
ftr-386	1138	13	such	such	DET
ftr-386	1138	14	a	a	DET
ftr-386	1138	15	capacity	capacity	NOUN
ftr-386	1138	16	is	be	AUX
ftr-386	1138	17	an	an	DET
ftr-386	1138	18	aspect	aspect	NOUN
ftr-386	1138	19	of	of	ADP
ftr-386	1138	20	a	a	DET
ftr-386	1138	21	person	person	NOUN
ftr-386	1138	22	’s	’s	PART
ftr-386	1138	23	natural	natural	ADJ
ftr-386	1138	24	“	"	PUNCT
ftr-386	1138	25	endowment	endowment	NOUN
ftr-386	1138	26	.	.	PUNCT
ftr-386	1138	27	”	"	PUNCT
ftr-386	1139	1	but	but	CCONJ
ftr-386	1139	2	endowment	endowment	NOUN
ftr-386	1139	3	(	(	PUNCT
ftr-386	1139	4	natural	natural	ADJ
ftr-386	1139	5	or	or	CCONJ
ftr-386	1139	6	otherwise	otherwise	ADV
ftr-386	1139	7	)	)	PUNCT
ftr-386	1139	8	is	be	AUX
ftr-386	1139	9	not	not	PART
ftr-386	1139	10	considered	consider	VERB
ftr-386	1139	11	to	to	PART
ftr-386	1139	12	be	be	AUX
ftr-386	1139	13	“	"	PUNCT
ftr-386	1139	14	capital	capital	NOUN
ftr-386	1139	15	”	"	PUNCT
ftr-386	1139	16	in	in	ADP
ftr-386	1139	17	the	the	DET
ftr-386	1139	18	income	income	NOUN
ftr-386	1139	19	tax	tax	NOUN
ftr-386	1139	20	sense	sense	NOUN
ftr-386	1139	21	.	.	PUNCT
ftr-386	1140	1	furthermore	furthermore	ADV
ftr-386	1140	2	,	,	PUNCT
ftr-386	1140	3	the	the	DET
ftr-386	1140	4	receipt	receipt	NOUN
ftr-386	1140	5	of	of	ADP
ftr-386	1140	6	a	a	DET
ftr-386	1140	7	cash	cash	NOUN
ftr-386	1140	8	damages	damage	NOUN
ftr-386	1140	9	award	award	NOUN
ftr-386	1140	10	is	be	AUX
ftr-386	1140	11	not	not	PART
ftr-386	1140	12	a	a	DET
ftr-386	1140	13	“	"	PUNCT
ftr-386	1140	14	replacement	replacement	NOUN
ftr-386	1140	15	”	"	PUNCT
ftr-386	1140	16	of	of	ADP
ftr-386	1140	17	capital	capital	NOUN
ftr-386	1140	18	.	.	PUNCT
ftr-386	1141	1	replacement	replacement	NOUN
ftr-386	1141	2	can	can	AUX
ftr-386	1141	3	occur	occur	VERB
ftr-386	1141	4	only	only	ADV
ftr-386	1141	5	if	if	SCONJ
ftr-386	1141	6	the	the	DET
ftr-386	1141	7	cash	cash	NOUN
ftr-386	1141	8	award	award	NOUN
ftr-386	1141	9	is	be	AUX
ftr-386	1141	10	invested	invest	VERB
ftr-386	1141	11	.	.	PUNCT
ftr-386	1142	1	the	the	DET
ftr-386	1142	2	disposition	disposition	NOUN
ftr-386	1142	3	of	of	ADP
ftr-386	1142	4	an	an	DET
ftr-386	1142	5	asset	asset	NOUN
ftr-386	1142	6	and	and	CCONJ
ftr-386	1142	7	its	its	PRON
ftr-386	1142	8	replacement	replacement	NOUN
ftr-386	1142	9	are	be	AUX
ftr-386	1142	10	separate	separate	ADJ
ftr-386	1142	11	transactions	transaction	NOUN
ftr-386	1142	12	for	for	ADP
ftr-386	1142	13	tax	tax	NOUN
ftr-386	1142	14	purposes	purpose	NOUN
ftr-386	1142	15	.	.	PUNCT
ftr-386	1143	1	there	there	PRON
ftr-386	1143	2	is	be	VERB
ftr-386	1143	3	no	no	DET
ftr-386	1143	4	general	general	ADJ
ftr-386	1143	5	doctrine	doctrine	NOUN
ftr-386	1143	6	that	that	SCONJ
ftr-386	1143	7	the210	the210	NOUN
ftr-386	1143	8	replacement	replacement	NOUN
ftr-386	1143	9	of	of	ADP
ftr-386	1143	10	one	one	NUM
ftr-386	1143	11	investment	investment	NOUN
ftr-386	1143	12	by	by	ADP
ftr-386	1143	13	another	another	PRON
ftr-386	1143	14	(	(	PUNCT
ftr-386	1143	15	whether	whether	SCONJ
ftr-386	1143	16	voluntarily	voluntarily	ADV
ftr-386	1143	17	or	or	CCONJ
ftr-386	1143	18	involuntarily	involuntarily	ADV
ftr-386	1143	19	)	)	PUNCT
ftr-386	1143	20	results	result	NOUN
ftr-386	1143	21	in	in	ADP
ftr-386	1143	22	a	a	DET
ftr-386	1143	23	permanent	permanent	ADJ
ftr-386	1143	24	exemption	exemption	NOUN
ftr-386	1143	25	from	from	ADP
ftr-386	1143	26	tax	tax	NOUN
ftr-386	1143	27	.	.	PUNCT
ftr-386	1144	1	whether	whether	SCONJ
ftr-386	1144	2	any	any	DET
ftr-386	1144	3	”	"	PUNCT
ftr-386	1144	4	replacement	replacement	NOUN
ftr-386	1144	5	transaction	transaction	NOUN
ftr-386	1144	6	”	"	PUNCT
ftr-386	1144	7	is	be	AUX
ftr-386	1144	8	structured	structure	VERB
ftr-386	1144	9	as	as	ADP
ftr-386	1144	10	an	an	DET
ftr-386	1144	11	exchange	exchange	NOUN
ftr-386	1144	12	of	of	ADP
ftr-386	1144	13	properties	property	NOUN
ftr-386	1144	14	or	or	CCONJ
ftr-386	1144	15	as	as	ADP
ftr-386	1144	16	a	a	DET
ftr-386	1144	17	sale	sale	NOUN
ftr-386	1144	18	followed	follow	VERB
ftr-386	1144	19	by	by	ADP
ftr-386	1144	20	a	a	DET
ftr-386	1144	21	reinvestment	reinvestment	NOUN
ftr-386	1144	22	,	,	PUNCT
ftr-386	1144	23	the	the	DET
ftr-386	1144	24	disposition	disposition	NOUN
ftr-386	1144	25	of	of	ADP
ftr-386	1144	26	the	the	DET
ftr-386	1144	27	original	original	ADJ
ftr-386	1144	28	investment	investment	NOUN
ftr-386	1144	29	is	be	AUX
ftr-386	1144	30	a	a	DET
ftr-386	1144	31	taxable	taxable	ADJ
ftr-386	1144	32	event	event	NOUN
ftr-386	1144	33	unless	unless	SCONJ
ftr-386	1144	34	the	the	DET
ftr-386	1144	35	code	code	NOUN
ftr-386	1144	36	expressly	expressly	ADV
ftr-386	1144	37	states	state	VERB
ftr-386	1144	38	otherwise	otherwise	ADV
ftr-386	1144	39	.	.	PUNCT
ftr-386	1145	1	even	even	ADV
ftr-386	1145	2	if	if	SCONJ
ftr-386	1145	3	there	there	PRON
ftr-386	1145	4	is	be	VERB
ftr-386	1145	5	a	a	DET
ftr-386	1145	6	gain	gain	NOUN
ftr-386	1145	7	that	that	PRON
ftr-386	1145	8	the211	the211	PROPN
ftr-386	1145	9	code	code	NOUN
ftr-386	1145	10	expressly	expressly	ADV
ftr-386	1145	11	treats	treat	VERB
ftr-386	1145	12	as	as	ADP
ftr-386	1145	13	not	not	PART
ftr-386	1145	14	being	be	AUX
ftr-386	1145	15	recognized	recognize	VERB
ftr-386	1145	16	(	(	PUNCT
ftr-386	1145	17	currently	currently	ADV
ftr-386	1145	18	taxed	tax	VERB
ftr-386	1145	19	)	)	PUNCT
ftr-386	1145	20	,	,	PUNCT
ftr-386	1145	21	there	there	PRON
ftr-386	1145	22	is	be	VERB
ftr-386	1145	23	no	no	DET
ftr-386	1145	24	permanent	permanent	ADJ
ftr-386	1145	25	exemption	exemption	NOUN
ftr-386	1145	26	of	of	ADP
ftr-386	1145	27	gain.212	gain.212	NOUN
ftr-386	1145	28	if	if	SCONJ
ftr-386	1145	29	there	there	PRON
ftr-386	1145	30	never	never	ADV
ftr-386	1145	31	was	be	AUX
ftr-386	1145	32	a	a	DET
ftr-386	1145	33	general	general	ADJ
ftr-386	1145	34	replacement	replacement	NOUN
ftr-386	1145	35	-	-	PUNCT
ftr-386	1145	36	of	of	ADP
ftr-386	1145	37	-	-	PUNCT
ftr-386	1145	38	capital	capital	NOUN
ftr-386	1145	39	doctrine	doctrine	NOUN
ftr-386	1145	40	(	(	PUNCT
ftr-386	1145	41	apart	apart	ADV
ftr-386	1145	42	from	from	ADP
ftr-386	1145	43	basis	basis	NOUN
ftr-386	1145	44	recovery	recovery	NOUN
ftr-386	1145	45	)	)	PUNCT
ftr-386	1145	46	,	,	PUNCT
ftr-386	1145	47	how	how	SCONJ
ftr-386	1145	48	can	can	AUX
ftr-386	1145	49	one	one	PRON
ftr-386	1145	50	exist	exist	VERB
ftr-386	1145	51	uniquely	uniquely	ADV
ftr-386	1145	52	in	in	ADP
ftr-386	1145	53	the	the	DET
ftr-386	1145	54	case	case	NOUN
ftr-386	1145	55	of	of	ADP
ftr-386	1145	56	personal	personal	ADJ
ftr-386	1145	57	injury	injury	NOUN
ftr-386	1145	58	recoveries	recovery	NOUN
ftr-386	1145	59	,	,	PUNCT
ftr-386	1145	60	and	and	CCONJ
ftr-386	1145	61	,	,	PUNCT
ftr-386	1145	62	if	if	SCONJ
ftr-386	1145	63	so	so	ADV
ftr-386	1145	64	,	,	PUNCT
ftr-386	1145	65	how	how	SCONJ
ftr-386	1145	66	can	can	AUX
ftr-386	1145	67	it	it	PRON
ftr-386	1145	68	be	be	AUX
ftr-386	1145	69	located	locate	VERB
ftr-386	1145	70	in	in	ADP
ftr-386	1145	71	the	the	DET
ftr-386	1145	72	16th	16th	ADJ
ftr-386	1145	73	amendment	amendment	NOUN
ftr-386	1145	74	?	?	PUNCT
ftr-386	1146	1	the	the	DET
ftr-386	1146	2	embarrassing	embarrassing	ADJ
ftr-386	1146	3	truth	truth	NOUN
ftr-386	1146	4	is	be	AUX
ftr-386	1146	5	that	that	SCONJ
ftr-386	1146	6	there	there	PRON
ftr-386	1146	7	has	have	AUX
ftr-386	1146	8	never	never	ADV
ftr-386	1146	9	been	be	AUX
ftr-386	1146	10	a	a	DET
ftr-386	1146	11	“	"	PUNCT
ftr-386	1146	12	replacement	replacement	NOUN
ftr-386	1146	13	”	"	PUNCT
ftr-386	1146	14	requirement	requirement	NOUN
ftr-386	1146	15	under	under	ADP
ftr-386	1146	16	section	section	NOUN
ftr-386	1146	17	104	104	NUM
ftr-386	1146	18	or	or	CCONJ
ftr-386	1146	19	any	any	PRON
ftr-386	1146	20	of	of	ADP
ftr-386	1146	21	the	the	DET
ftr-386	1146	22	non	non	ADJ
ftr-386	1146	23	-	-	ADJ
ftr-386	1146	24	statutory	statutory	ADJ
ftr-386	1146	25	authority	authority	NOUN
ftr-386	1146	26	for	for	ADP
ftr-386	1146	27	excluding	exclude	VERB
ftr-386	1146	28	personal	personal	ADJ
ftr-386	1146	29	injury	injury	NOUN
ftr-386	1146	30	damages	damage	NOUN
ftr-386	1146	31	.	.	PUNCT
ftr-386	1147	1	shorn	shorn	VERB
ftr-386	1147	2	of	of	ADP
ftr-386	1147	3	any	any	DET
ftr-386	1147	4	relevance	relevance	NOUN
ftr-386	1147	5	to	to	ADP
ftr-386	1147	6	facts	fact	NOUN
ftr-386	1147	7	or	or	CCONJ
ftr-386	1147	8	even	even	ADV
ftr-386	1147	9	broad	broad	ADJ
ftr-386	1147	10	(	(	PUNCT
ftr-386	1147	11	non	non	ADJ
ftr-386	1147	12	-	-	ADJ
ftr-386	1147	13	tax	tax	ADJ
ftr-386	1147	14	)	)	PUNCT
ftr-386	1147	15	notions	notion	NOUN
ftr-386	1147	16	of	of	ADP
ftr-386	1147	17	capital	capital	NOUN
ftr-386	1147	18	,	,	PUNCT
ftr-386	1147	19	the	the	DET
ftr-386	1147	20	replacement	replacement	NOUN
ftr-386	1147	21	-	-	PUNCT
ftr-386	1147	22	of	of	ADP
ftr-386	1147	23	-	-	PUNCT
ftr-386	1147	24	capital	capital	NOUN
ftr-386	1147	25	theory	theory	NOUN
ftr-386	1147	26	appears	appear	VERB
ftr-386	1147	27	to	to	PART
ftr-386	1147	28	be	be	AUX
ftr-386	1147	29	nothing	nothing	PRON
ftr-386	1147	30	more	more	ADJ
ftr-386	1147	31	than	than	ADP
ftr-386	1147	32	a	a	DET
ftr-386	1147	33	new	new	ADJ
ftr-386	1147	34	cover	cover	NOUN
ftr-386	1147	35	draped	drape	VERB
ftr-386	1147	36	over	over	ADP
ftr-386	1147	37	the	the	DET
ftr-386	1147	38	“	"	PUNCT
ftr-386	1147	39	no	no	INTJ
ftr-386	1147	40	(	(	PUNCT
ftr-386	1147	41	economic	economic	ADJ
ftr-386	1147	42	)	)	PUNCT
ftr-386	1147	43	gain	gain	NOUN
ftr-386	1147	44	”	"	PUNCT
ftr-386	1147	45	theory	theory	NOUN
ftr-386	1147	46	.	.	PUNCT
ftr-386	1148	1	but	but	CCONJ
ftr-386	1148	2	(	(	PUNCT
ftr-386	1148	3	to	to	PART
ftr-386	1148	4	sound	sound	VERB
ftr-386	1148	5	like	like	ADP
ftr-386	1148	6	a	a	DET
ftr-386	1148	7	broken	broken	ADJ
ftr-386	1148	8	record	record	NOUN
ftr-386	1148	9	)	)	PUNCT
ftr-386	1148	10	gain	gain	NOUN
ftr-386	1148	11	in	in	ADP
ftr-386	1148	12	tax	tax	NOUN
ftr-386	1148	13	is	be	AUX
ftr-386	1148	14	measured	measure	VERB
ftr-386	1148	15	with	with	ADP
ftr-386	1148	16	reference	reference	NOUN
ftr-386	1148	17	to	to	ADP
ftr-386	1148	18	basis	basis	NOUN
ftr-386	1148	19	,	,	PUNCT
ftr-386	1148	20	not	not	PART
ftr-386	1148	21	comparative	comparative	ADJ
ftr-386	1148	22	values	value	NOUN
ftr-386	1148	23	.	.	PUNCT
ftr-386	1149	1	2007	2007	NUM
ftr-386	1149	2	murphy	murphy	PROPN
ftr-386	1149	3	and	and	CCONJ
ftr-386	1149	4	the	the	DET
ftr-386	1149	5	sixteenth	sixteenth	ADJ
ftr-386	1149	6	amendment	amendment	NOUN
ftr-386	1149	7	419	419	NUM
ftr-386	1149	8	213	213	NUM
ftr-386	1149	9	.	.	PUNCT
ftr-386	1150	1	thus	thus	ADV
ftr-386	1150	2	,	,	PUNCT
ftr-386	1150	3	excluding	exclude	VERB
ftr-386	1150	4	damages	damage	NOUN
ftr-386	1150	5	recoveries	recovery	NOUN
ftr-386	1150	6	from	from	ADP
ftr-386	1150	7	tax	tax	NOUN
ftr-386	1150	8	(	(	PUNCT
ftr-386	1150	9	while	while	SCONJ
ftr-386	1150	10	allowing	allow	VERB
ftr-386	1150	11	damages	damage	NOUN
ftr-386	1150	12	paid	pay	VERB
ftr-386	1150	13	by	by	ADP
ftr-386	1150	14	business	business	NOUN
ftr-386	1150	15	to	to	PART
ftr-386	1150	16	be	be	AUX
ftr-386	1150	17	deductible	deductible	ADJ
ftr-386	1150	18	)	)	PUNCT
ftr-386	1150	19	has	have	VERB
ftr-386	1150	20	the	the	DET
ftr-386	1150	21	net	net	ADJ
ftr-386	1150	22	effect	effect	NOUN
ftr-386	1150	23	of	of	ADP
ftr-386	1150	24	lowering	lower	VERB
ftr-386	1150	25	the	the	DET
ftr-386	1150	26	cost	cost	NOUN
ftr-386	1150	27	of	of	ADP
ftr-386	1150	28	wrongdoing	wrongdoing	NOUN
ftr-386	1150	29	.	.	PUNCT
ftr-386	1151	1	214	214	NUM
ftr-386	1151	2	.	.	PUNCT
ftr-386	1152	1	if	if	SCONJ
ftr-386	1152	2	there	there	PRON
ftr-386	1152	3	were	be	VERB
ftr-386	1152	4	such	such	DET
ftr-386	1152	5	a	a	DET
ftr-386	1152	6	right	right	NOUN
ftr-386	1152	7	,	,	PUNCT
ftr-386	1152	8	then	then	ADV
ftr-386	1152	9	comparative	comparative	ADJ
ftr-386	1152	10	negligence	negligence	NOUN
ftr-386	1152	11	regimes	regime	NOUN
ftr-386	1152	12	could	could	AUX
ftr-386	1152	13	well	well	ADV
ftr-386	1152	14	be	be	AUX
ftr-386	1152	15	unconstitutional	unconstitutional	ADJ
ftr-386	1152	16	.	.	PUNCT
ftr-386	1153	1	215	215	NUM
ftr-386	1153	2	.	.	PUNCT
ftr-386	1154	1	several	several	ADJ
ftr-386	1154	2	of	of	ADP
ftr-386	1154	3	the	the	DET
ftr-386	1154	4	ideas	idea	NOUN
ftr-386	1154	5	set	set	VERB
ftr-386	1154	6	out	out	ADP
ftr-386	1154	7	here	here	ADV
ftr-386	1154	8	and	and	CCONJ
ftr-386	1154	9	below	below	ADV
ftr-386	1154	10	are	be	AUX
ftr-386	1154	11	presented	present	VERB
ftr-386	1154	12	in	in	ADP
ftr-386	1154	13	a	a	DET
ftr-386	1154	14	different	different	ADJ
ftr-386	1154	15	form	form	NOUN
ftr-386	1154	16	in	in	ADP
ftr-386	1154	17	joseph	joseph	PROPN
ftr-386	1154	18	dodge	dodge	PROPN
ftr-386	1154	19	,	,	PUNCT
ftr-386	1154	20	et	et	PROPN
ftr-386	1154	21	al	al	PROPN
ftr-386	1154	22	.	.	PROPN
ftr-386	1154	23	,	,	PUNCT
ftr-386	1154	24	federal	federal	ADJ
ftr-386	1154	25	income	income	NOUN
ftr-386	1154	26	tax	tax	NOUN
ftr-386	1154	27	:	:	PUNCT
ftr-386	1154	28	doctrine	doctrine	NOUN
ftr-386	1154	29	,	,	PUNCT
ftr-386	1154	30	structure	structure	NOUN
ftr-386	1154	31	&	&	CCONJ
ftr-386	1154	32	policy	policy	NOUN
ftr-386	1154	33	:	:	PUNCT
ftr-386	1154	34	text	text	NOUN
ftr-386	1154	35	,	,	PUNCT
ftr-386	1154	36	cases	case	NOUN
ftr-386	1154	37	,	,	PUNCT
ftr-386	1154	38	problems	problem	NOUN
ftr-386	1154	39	270	270	NUM
ftr-386	1154	40	-	-	SYM
ftr-386	1154	41	72	72	NUM
ftr-386	1154	42	(	(	PUNCT
ftr-386	1154	43	3d	3d	NUM
ftr-386	1154	44	ed	ed	NOUN
ftr-386	1154	45	.	.	PROPN
ftr-386	1154	46	2004	2004	NUM
ftr-386	1154	47	)	)	PUNCT
ftr-386	1154	48	.	.	PUNCT
ftr-386	1155	1	216	216	NUM
ftr-386	1155	2	.	.	PUNCT
ftr-386	1155	3	various	various	ADJ
ftr-386	1155	4	damage	damage	NOUN
ftr-386	1155	5	-	-	PUNCT
ftr-386	1155	6	computation	computation	NOUN
ftr-386	1155	7	and	and	CCONJ
ftr-386	1155	8	tax	tax	NOUN
ftr-386	1155	9	scenarios	scenario	NOUN
ftr-386	1155	10	are	be	AUX
ftr-386	1155	11	explored	explore	VERB
ftr-386	1155	12	in	in	ADP
ftr-386	1155	13	joseph	joseph	PROPN
ftr-386	1155	14	m.	m.	PROPN
ftr-386	1155	15	dodge	dodge	PROPN
ftr-386	1155	16	,	,	PUNCT
ftr-386	1155	17	taxes	taxis	NOUN
ftr-386	1155	18	and	and	CCONJ
ftr-386	1155	19	torts	tort	NOUN
ftr-386	1155	20	,	,	PUNCT
ftr-386	1155	21	77	77	NUM
ftr-386	1155	22	cornell	cornell	PROPN
ftr-386	1155	23	l.	l.	PROPN
ftr-386	1155	24	rev	rev	PROPN
ftr-386	1155	25	.	.	PROPN
ftr-386	1155	26	601	601	NUM
ftr-386	1155	27	(	(	PUNCT
ftr-386	1155	28	1992	1992	NUM
ftr-386	1155	29	)	)	PUNCT
ftr-386	1155	30	.	.	PUNCT
ftr-386	1156	1	if	if	SCONJ
ftr-386	1156	2	the	the	DET
ftr-386	1156	3	damages	damage	NOUN
ftr-386	1156	4	are	be	AUX
ftr-386	1156	5	figured	figure	VERB
ftr-386	1156	6	on	on	ADP
ftr-386	1156	7	a	a	DET
ftr-386	1156	8	before	before	ADP
ftr-386	1156	9	-	-	PUNCT
ftr-386	1156	10	tax	tax	NOUN
ftr-386	1156	11	basis	basis	NOUN
ftr-386	1156	12	(	(	PUNCT
ftr-386	1156	13	future	future	ADJ
ftr-386	1156	14	wages	wage	NOUN
ftr-386	1156	15	unreduced	unreduce	VERB
ftr-386	1156	16	by	by	ADP
ftr-386	1156	17	tax	tax	NOUN
ftr-386	1156	18	)	)	PUNCT
ftr-386	1156	19	,	,	PUNCT
ftr-386	1156	20	then	then	ADV
ftr-386	1156	21	taxing	tax	VERB
ftr-386	1156	22	the	the	DET
ftr-386	1156	23	damages	damage	NOUN
ftr-386	1156	24	is	be	AUX
ftr-386	1156	25	the	the	DET
ftr-386	1156	26	correct	correct	ADJ
ftr-386	1156	27	way	way	NOUN
ftr-386	1156	28	to	to	PART
ftr-386	1156	29	make	make	VERB
ftr-386	1156	30	the	the	DET
ftr-386	1156	31	victim	victim	NOUN
ftr-386	1156	32	whole	whole	NOUN
ftr-386	1156	33	.	.	PUNCT
ftr-386	1157	1	even	even	ADV
ftr-386	1157	2	on	on	ADP
ftr-386	1157	3	its	its	PRON
ftr-386	1157	4	own	own	ADJ
ftr-386	1157	5	terms	term	NOUN
ftr-386	1157	6	,	,	PUNCT
ftr-386	1157	7	the	the	DET
ftr-386	1157	8	notion	notion	NOUN
ftr-386	1157	9	that	that	SCONJ
ftr-386	1157	10	an	an	DET
ftr-386	1157	11	income	income	NOUN
ftr-386	1157	12	tax	tax	NOUN
ftr-386	1157	13	exclusion	exclusion	NOUN
ftr-386	1157	14	for	for	ADP
ftr-386	1157	15	personal	personal	ADJ
ftr-386	1157	16	injury	injury	NOUN
ftr-386	1157	17	damages	damage	NOUN
ftr-386	1157	18	is	be	AUX
ftr-386	1157	19	necessary	necessary	ADJ
ftr-386	1157	20	to	to	PART
ftr-386	1157	21	maintain	maintain	VERB
ftr-386	1157	22	the	the	DET
ftr-386	1157	23	victim	victim	NOUN
ftr-386	1157	24	’s	’s	PART
ftr-386	1157	25	pre	pre	ADJ
ftr-386	1157	26	-	-	ADJ
ftr-386	1157	27	injury	injury	ADJ
ftr-386	1157	28	condition	condition	NOUN
ftr-386	1157	29	is	be	AUX
ftr-386	1157	30	false	false	ADJ
ftr-386	1157	31	.	.	PUNCT
ftr-386	1158	1	a	a	DET
ftr-386	1158	2	problem	problem	NOUN
ftr-386	1158	3	relevant	relevant	ADJ
ftr-386	1158	4	to	to	ADP
ftr-386	1158	5	murphy	murphy	PROPN
ftr-386	1158	6	is	be	AUX
ftr-386	1158	7	that	that	SCONJ
ftr-386	1158	8	a	a	DET
ftr-386	1158	9	recovery	recovery	NOUN
ftr-386	1158	10	for	for	ADP
ftr-386	1158	11	emotional	emotional	ADJ
ftr-386	1158	12	harm	harm	NOUN
ftr-386	1158	13	,	,	PUNCT
ftr-386	1158	14	even	even	ADV
ftr-386	1158	15	if	if	SCONJ
ftr-386	1158	16	reinvested	reinveste	VERB
ftr-386	1158	17	,	,	PUNCT
ftr-386	1158	18	does	do	AUX
ftr-386	1158	19	not	not	PART
ftr-386	1158	20	make	make	VERB
ftr-386	1158	21	the	the	DET
ftr-386	1158	22	victim	victim	NOUN
ftr-386	1158	23	“	"	PUNCT
ftr-386	1158	24	whole	whole	ADJ
ftr-386	1158	25	”	"	PUNCT
ftr-386	1158	26	(	(	PUNCT
ftr-386	1158	27	does	do	AUX
ftr-386	1158	28	not	not	PART
ftr-386	1158	29	restore	restore	VERB
ftr-386	1158	30	any	any	DET
ftr-386	1158	31	lost	lost	ADJ
ftr-386	1158	32	capacity	capacity	NOUN
ftr-386	1158	33	)	)	PUNCT
ftr-386	1158	34	.	.	PUNCT
ftr-386	1159	1	it	it	PRON
ftr-386	1159	2	is	be	AUX
ftr-386	1159	3	merely	merely	ADV
ftr-386	1159	4	compensation	compensation	NOUN
ftr-386	1159	5	for	for	ADP
ftr-386	1159	6	having	having	AUX
ftr-386	1159	7	undergone	undergo	VERB
ftr-386	1159	8	an	an	DET
ftr-386	1159	9	unpleasant	unpleasant	ADJ
ftr-386	1159	10	experience	experience	NOUN
ftr-386	1159	11	,	,	PUNCT
ftr-386	1159	12	just	just	ADV
ftr-386	1159	13	as	as	SCONJ
ftr-386	1159	14	wages	wage	NOUN
ftr-386	1159	15	are	be	AUX
ftr-386	1159	16	compensation	compensation	NOUN
ftr-386	1159	17	for	for	ADP
ftr-386	1159	18	the	the	DET
ftr-386	1159	19	loss	loss	NOUN
ftr-386	1159	20	of	of	ADP
ftr-386	1159	21	the	the	DET
ftr-386	1159	22	psychic	psychic	ADJ
ftr-386	1159	23	benefits	benefit	NOUN
ftr-386	1159	24	of	of	ADP
ftr-386	1159	25	not	not	PART
ftr-386	1159	26	working	work	VERB
ftr-386	1159	27	.	.	PUNCT
ftr-386	1160	1	a	a	DET
ftr-386	1160	2	broader	broad	ADJ
ftr-386	1160	3	problem	problem	NOUN
ftr-386	1160	4	for	for	ADP
ftr-386	1160	5	personal	personal	ADJ
ftr-386	1160	6	injury	injury	NOUN
ftr-386	1160	7	recoveries	recovery	NOUN
ftr-386	1160	8	generally	generally	ADV
ftr-386	1160	9	is	be	AUX
ftr-386	1160	10	that	that	SCONJ
ftr-386	1160	11	a	a	DET
ftr-386	1160	12	norm	norm	NOUN
ftr-386	1160	13	of	of	ADP
ftr-386	1160	14	making	make	VERB
ftr-386	1160	15	tort	tort	NOUN
ftr-386	1160	16	victims	victim	NOUN
ftr-386	1160	17	whole	whole	ADJ
ftr-386	1160	18	is	be	AUX
ftr-386	1160	19	nowhere	nowhere	ADV
ftr-386	1160	20	expressed	express	VERB
ftr-386	1160	21	in	in	ADP
ftr-386	1160	22	the	the	DET
ftr-386	1160	23	federal	federal	ADJ
ftr-386	1160	24	constitution	constitution	NOUN
ftr-386	1160	25	,	,	PUNCT
ftr-386	1160	26	much	much	ADV
ftr-386	1160	27	less	less	ADJ
ftr-386	1160	28	the	the	DET
ftr-386	1160	29	16th	16th	ADJ
ftr-386	1160	30	amendment	amendment	NOUN
ftr-386	1160	31	.	.	PUNCT
ftr-386	1161	1	the	the	DET
ftr-386	1161	2	notion	notion	NOUN
ftr-386	1161	3	of	of	ADP
ftr-386	1161	4	making	make	VERB
ftr-386	1161	5	victims	victim	NOUN
ftr-386	1161	6	whole	whole	ADJ
ftr-386	1161	7	is	be	AUX
ftr-386	1161	8	a	a	DET
ftr-386	1161	9	“	"	PUNCT
ftr-386	1161	10	policy	policy	NOUN
ftr-386	1161	11	,	,	PUNCT
ftr-386	1161	12	”	"	PUNCT
ftr-386	1161	13	but	but	CCONJ
ftr-386	1161	14	there	there	PRON
ftr-386	1161	15	are	be	VERB
ftr-386	1161	16	competing	compete	VERB
ftr-386	1161	17	policies	policy	NOUN
ftr-386	1161	18	in	in	ADP
ftr-386	1161	19	tort	tort	NOUN
ftr-386	1161	20	law	law	NOUN
ftr-386	1161	21	,	,	PUNCT
ftr-386	1161	22	namely	namely	ADV
ftr-386	1161	23	,	,	PUNCT
ftr-386	1161	24	the	the	DET
ftr-386	1161	25	deterrence	deterrence	NOUN
ftr-386	1161	26	of	of	ADP
ftr-386	1161	27	wrongdoing	wrongdoing	NOUN
ftr-386	1161	28	and	and	CCONJ
ftr-386	1161	29	the	the	DET
ftr-386	1161	30	internalization	internalization	NOUN
ftr-386	1161	31	of	of	ADP
ftr-386	1161	32	social	social	ADJ
ftr-386	1161	33	costs	cost	NOUN
ftr-386	1161	34	,	,	PUNCT
ftr-386	1161	35	and	and	CCONJ
ftr-386	1161	36	these	these	DET
ftr-386	1161	37	policies	policy	NOUN
ftr-386	1161	38	might	might	AUX
ftr-386	1161	39	conflict	conflict	VERB
ftr-386	1161	40	with	with	ADP
ftr-386	1161	41	each	each	DET
ftr-386	1161	42	other	other	ADJ
ftr-386	1161	43	and	and	CCONJ
ftr-386	1161	44	with	with	ADP
ftr-386	1161	45	the	the	DET
ftr-386	1161	46	policy	policy	NOUN
ftr-386	1161	47	of	of	ADP
ftr-386	1161	48	making	make	VERB
ftr-386	1161	49	victims	victim	NOUN
ftr-386	1161	50	whole	whole	ADJ
ftr-386	1161	51	.	.	PUNCT
ftr-386	1162	1	the	the	DET
ftr-386	1162	2	constitution	constitution	NOUN
ftr-386	1162	3	shows	show	VERB
ftr-386	1162	4	no	no	DET
ftr-386	1162	5	preference	preference	NOUN
ftr-386	1162	6	for213	for213	PROPN
ftr-386	1162	7	one	one	NUM
ftr-386	1162	8	tort	tort	NOUN
ftr-386	1162	9	-	-	PUNCT
ftr-386	1162	10	law	law	NOUN
ftr-386	1162	11	policy	policy	NOUN
ftr-386	1162	12	over	over	ADP
ftr-386	1162	13	others	other	NOUN
ftr-386	1162	14	.	.	PUNCT
ftr-386	1163	1	even	even	ADV
ftr-386	1163	2	if	if	SCONJ
ftr-386	1163	3	there	there	PRON
ftr-386	1163	4	were	be	VERB
ftr-386	1163	5	a	a	DET
ftr-386	1163	6	federal	federal	ADJ
ftr-386	1163	7	constitutional	constitutional	ADJ
ftr-386	1163	8	right	right	NOUN
ftr-386	1163	9	of	of	ADP
ftr-386	1163	10	individual	individual	ADJ
ftr-386	1163	11	tort	tort	NOUN
ftr-386	1163	12	victims	victim	NOUN
ftr-386	1163	13	to	to	PART
ftr-386	1163	14	be	be	AUX
ftr-386	1163	15	made	make	VERB
ftr-386	1163	16	whole	whole	ADJ
ftr-386	1163	17	,	,	PUNCT
ftr-386	1163	18	an	an	DET
ftr-386	1163	19	income	income	NOUN
ftr-386	1163	20	tax	tax	NOUN
ftr-386	1163	21	exemption	exemption	NOUN
ftr-386	1163	22	is	be	AUX
ftr-386	1163	23	not	not	PART
ftr-386	1163	24	a	a	DET
ftr-386	1163	25	necessary	necessary	ADJ
ftr-386	1163	26	means214	means214	PROPN
ftr-386	1163	27	of	of	ADP
ftr-386	1163	28	securing	secure	VERB
ftr-386	1163	29	it	it	PRON
ftr-386	1163	30	.	.	PUNCT
ftr-386	1164	1	such	such	DET
ftr-386	1164	2	a	a	DET
ftr-386	1164	3	claim	claim	NOUN
ftr-386	1164	4	may	may	AUX
ftr-386	1164	5	lie	lie	VERB
ftr-386	1164	6	against	against	ADP
ftr-386	1164	7	the	the	DET
ftr-386	1164	8	government	government	NOUN
ftr-386	1164	9	itself	itself	PRON
ftr-386	1164	10	,	,	PUNCT
ftr-386	1164	11	not	not	PART
ftr-386	1164	12	the	the	DET
ftr-386	1164	13	wrongdoer	wrongdoer	NOUN
ftr-386	1164	14	.	.	PUNCT
ftr-386	1165	1	assuming	assume	VERB
ftr-386	1165	2	the	the	DET
ftr-386	1165	3	claim	claim	NOUN
ftr-386	1165	4	resides	reside	VERB
ftr-386	1165	5	against	against	ADP
ftr-386	1165	6	the	the	DET
ftr-386	1165	7	wrongdoer	wrongdoer	NOUN
ftr-386	1165	8	,	,	PUNCT
ftr-386	1165	9	the	the	DET
ftr-386	1165	10	correct	correct	ADJ
ftr-386	1165	11	end	end	NOUN
ftr-386	1165	12	result	result	NOUN
ftr-386	1165	13	of	of	ADP
ftr-386	1165	14	making	make	VERB
ftr-386	1165	15	the	the	DET
ftr-386	1165	16	victim	victim	NOUN
ftr-386	1165	17	whole	whole	NOUN
ftr-386	1165	18	is	be	AUX
ftr-386	1165	19	not	not	PART
ftr-386	1165	20	obtainable	obtainable	ADJ
ftr-386	1165	21	by	by	ADP
ftr-386	1165	22	tax	tax	NOUN
ftr-386	1165	23	law	law	NOUN
ftr-386	1165	24	alone	alone	ADJ
ftr-386	1166	1	but	but	CCONJ
ftr-386	1166	2	by	by	ADP
ftr-386	1166	3	the	the	DET
ftr-386	1166	4	proper	proper	ADJ
ftr-386	1166	5	synergy	synergy	NOUN
ftr-386	1166	6	of	of	ADP
ftr-386	1166	7	tax	tax	NOUN
ftr-386	1166	8	law	law	NOUN
ftr-386	1166	9	and	and	CCONJ
ftr-386	1166	10	tort	tort	NOUN
ftr-386	1166	11	law	law	NOUN
ftr-386	1166	12	.	.	PUNCT
ftr-386	1167	1	it	it	PRON
ftr-386	1167	2	is	be	AUX
ftr-386	1167	3	up	up	ADP
ftr-386	1167	4	to	to	PART
ftr-386	1167	5	tort	tort	VERB
ftr-386	1167	6	law	law	NOUN
ftr-386	1167	7	to	to	ADP
ftr-386	1167	8	determine215	determine215	PROPN
ftr-386	1167	9	whether	whether	SCONJ
ftr-386	1167	10	lost	lose	VERB
ftr-386	1167	11	earning	earning	NOUN
ftr-386	1167	12	capacity	capacity	NOUN
ftr-386	1167	13	is	be	AUX
ftr-386	1167	14	to	to	PART
ftr-386	1167	15	be	be	AUX
ftr-386	1167	16	figured	figure	VERB
ftr-386	1167	17	before	before	ADP
ftr-386	1167	18	-	-	PUNCT
ftr-386	1167	19	tax	tax	NOUN
ftr-386	1167	20	or	or	CCONJ
ftr-386	1167	21	after	after	ADP
ftr-386	1167	22	-	-	PUNCT
ftr-386	1167	23	tax	tax	NOUN
ftr-386	1167	24	,	,	PUNCT
ftr-386	1167	25	and	and	CCONJ
ftr-386	1167	26	whether	whether	SCONJ
ftr-386	1167	27	to	to	PART
ftr-386	1167	28	use	use	VERB
ftr-386	1167	29	a	a	DET
ftr-386	1167	30	before	before	ADP
ftr-386	1167	31	-	-	PUNCT
ftr-386	1167	32	tax	tax	NOUN
ftr-386	1167	33	or	or	CCONJ
ftr-386	1167	34	after	after	ADP
ftr-386	1167	35	-	-	PUNCT
ftr-386	1167	36	tax	tax	NOUN
ftr-386	1167	37	discount	discount	NOUN
ftr-386	1167	38	rate	rate	NOUN
ftr-386	1167	39	.	.	PUNCT
ftr-386	1168	1	depending	depend	VERB
ftr-386	1168	2	on	on	ADP
ftr-386	1168	3	the	the	DET
ftr-386	1168	4	damages	damage	NOUN
ftr-386	1168	5	formula	formula	NOUN
ftr-386	1168	6	used	use	VERB
ftr-386	1168	7	,	,	PUNCT
ftr-386	1168	8	it	it	PRON
ftr-386	1168	9	is	be	AUX
ftr-386	1168	10	possible	possible	ADJ
ftr-386	1168	11	that	that	SCONJ
ftr-386	1168	12	including	include	VERB
ftr-386	1168	13	damages	damage	NOUN
ftr-386	1168	14	for	for	ADP
ftr-386	1168	15	lost	lose	VERB
ftr-386	1168	16	earning	earning	NOUN
ftr-386	1168	17	capacity	capacity	NOUN
ftr-386	1168	18	in	in	ADP
ftr-386	1168	19	income	income	NOUN
ftr-386	1168	20	is	be	AUX
ftr-386	1168	21	the	the	DET
ftr-386	1168	22	only	only	ADJ
ftr-386	1168	23	way	way	NOUN
ftr-386	1168	24	to	to	PART
ftr-386	1168	25	make	make	VERB
ftr-386	1168	26	the	the	DET
ftr-386	1168	27	victim	victim	NOUN
ftr-386	1168	28	whole.216	whole.216	NOUN
ftr-386	1168	29	there	there	ADV
ftr-386	1168	30	is	be	AUX
ftr-386	1168	31	the	the	DET
ftr-386	1168	32	further	further	ADJ
ftr-386	1168	33	issue	issue	NOUN
ftr-386	1168	34	of	of	ADP
ftr-386	1168	35	whether	whether	SCONJ
ftr-386	1168	36	structured	structured	ADJ
ftr-386	1168	37	settlements	settlement	NOUN
ftr-386	1168	38	(	(	PUNCT
ftr-386	1168	39	annuity	annuity	NOUN
ftr-386	1168	40	-	-	PUNCT
ftr-386	1168	41	type	type	NOUN
ftr-386	1168	42	recoveries	recovery	NOUN
ftr-386	1168	43	)	)	PUNCT
ftr-386	1168	44	should	should	AUX
ftr-386	1168	45	be	be	AUX
ftr-386	1168	46	treated	treat	VERB
ftr-386	1168	47	as	as	ADP
ftr-386	1168	48	having	have	VERB
ftr-386	1168	49	a	a	DET
ftr-386	1168	50	taxable	taxable	ADJ
ftr-386	1168	51	interest	interest	NOUN
ftr-386	1168	52	component	component	NOUN
ftr-386	1168	53	.	.	PUNCT
ftr-386	1169	1	personal	personal	ADJ
ftr-386	1169	2	-	-	PUNCT
ftr-386	1169	3	injury	injury	NOUN
ftr-386	1169	4	recoveries	recovery	NOUN
ftr-386	1169	5	result	result	VERB
ftr-386	1169	6	from	from	ADP
ftr-386	1169	7	“	"	PUNCT
ftr-386	1169	8	involuntary	involuntary	ADJ
ftr-386	1169	9	”	"	PUNCT
ftr-386	1169	10	occurrences	occurrence	NOUN
ftr-386	1169	11	,	,	PUNCT
ftr-386	1169	12	but	but	CCONJ
ftr-386	1169	13	the	the	DET
ftr-386	1169	14	“	"	PUNCT
ftr-386	1169	15	replacement	replacement	NOUN
ftr-386	1169	16	of	of	ADP
ftr-386	1169	17	capital	capital	NOUN
ftr-386	1169	18	”	"	PUNCT
ftr-386	1169	19	theory	theory	NOUN
ftr-386	1169	20	of	of	ADP
ftr-386	1169	21	exclusion	exclusion	NOUN
ftr-386	1169	22	makes	make	VERB
ftr-386	1169	23	no	no	DET
ftr-386	1169	24	reference	reference	NOUN
ftr-386	1169	25	to	to	ADP
ftr-386	1169	26	involuntariness	involuntariness	NOUN
ftr-386	1169	27	.	.	PUNCT
ftr-386	1170	1	in	in	ADP
ftr-386	1170	2	tax	tax	NOUN
ftr-386	1170	3	law	law	NOUN
ftr-386	1170	4	,	,	PUNCT
ftr-386	1170	5	involuntariness	involuntariness	NOUN
ftr-386	1170	6	is	be	AUX
ftr-386	1170	7	often	often	ADV
ftr-386	1170	8	seen	see	VERB
ftr-386	1170	9	as	as	ADP
ftr-386	1170	10	posing	pose	VERB
ftr-386	1170	11	a	a	DET
ftr-386	1170	12	hardship	hardship	NOUN
ftr-386	1170	13	issue	issue	NOUN
ftr-386	1170	14	that	that	PRON
ftr-386	1170	15	is	be	AUX
ftr-386	1170	16	accommodated	accommodate	VERB
ftr-386	1170	17	(	(	PUNCT
ftr-386	1170	18	if	if	SCONJ
ftr-386	1170	19	at	at	ADV
ftr-386	1170	20	all	all	ADV
ftr-386	1170	21	)	)	PUNCT
ftr-386	1170	22	by	by	ADP
ftr-386	1170	23	a	a	DET
ftr-386	1170	24	statutory	statutory	ADJ
ftr-386	1170	25	deferral	deferral	ADJ
ftr-386	1170	26	rule	rule	NOUN
ftr-386	1170	27	rather	rather	ADV
ftr-386	1170	28	than	than	ADP
ftr-386	1170	29	by	by	ADP
ftr-386	1170	30	420	420	NUM
ftr-386	1170	31	florida	florida	PROPN
ftr-386	1170	32	tax	tax	NOUN
ftr-386	1170	33	review	review	NOUN
ftr-386	1170	34	[	[	X
ftr-386	1170	35	vol.8:4	vol.8:4	VERB
ftr-386	1170	36	217	217	NUM
ftr-386	1170	37	.	.	PUNCT
ftr-386	1171	1	see	see	VERB
ftr-386	1171	2	,	,	PUNCT
ftr-386	1171	3	e.g.	e.g.	ADV
ftr-386	1171	4	,	,	PUNCT
ftr-386	1171	5	irc	irc	PROPN
ftr-386	1171	6	§	§	PROPN
ftr-386	1171	7	§	§	PROPN
ftr-386	1171	8	1033	1033	NUM
ftr-386	1171	9	(	(	PUNCT
ftr-386	1171	10	involuntary	involuntary	ADJ
ftr-386	1171	11	conversion	conversion	NOUN
ftr-386	1171	12	gains	gain	NOUN
ftr-386	1171	13	)	)	PUNCT
ftr-386	1171	14	and	and	CCONJ
ftr-386	1171	15	1038	1038	NUM
ftr-386	1171	16	(	(	PUNCT
ftr-386	1171	17	gains	gain	NOUN
ftr-386	1171	18	on	on	ADP
ftr-386	1171	19	property	property	NOUN
ftr-386	1171	20	foreclosure	foreclosure	NOUN
ftr-386	1171	21	)	)	PUNCT
ftr-386	1171	22	.	.	PUNCT
ftr-386	1172	1	218	218	NUM
ftr-386	1172	2	.	.	PUNCT
ftr-386	1173	1	see	see	VERB
ftr-386	1173	2	irc	irc	PROPN
ftr-386	1173	3	§	§	PROPN
ftr-386	1173	4	1001(b	1001(b	NUM
ftr-386	1173	5	)	)	PUNCT
ftr-386	1173	6	(	(	PUNCT
ftr-386	1173	7	basis	basis	NOUN
ftr-386	1173	8	subtracted	subtract	VERB
ftr-386	1173	9	from	from	ADP
ftr-386	1173	10	amount	amount	NOUN
ftr-386	1173	11	realized	realize	VERB
ftr-386	1173	12	upon	upon	SCONJ
ftr-386	1173	13	sale	sale	NOUN
ftr-386	1173	14	or	or	CCONJ
ftr-386	1173	15	disposition	disposition	NOUN
ftr-386	1173	16	)	)	PUNCT
ftr-386	1173	17	.	.	PUNCT
ftr-386	1174	1	219	219	NUM
ftr-386	1174	2	.	.	PUNCT
ftr-386	1175	1	see	see	VERB
ftr-386	1175	2	united	united	PROPN
ftr-386	1175	3	states	states	PROPN
ftr-386	1175	4	v.	v.	ADP
ftr-386	1175	5	burke	burke	PROPN
ftr-386	1175	6	,	,	PUNCT
ftr-386	1175	7	504	504	NUM
ftr-386	1175	8	u.s	u.s	PROPN
ftr-386	1175	9	.	.	PROPN
ftr-386	1175	10	229	229	NUM
ftr-386	1175	11	,	,	PUNCT
ftr-386	1175	12	233	233	NUM
ftr-386	1175	13	(	(	PUNCT
ftr-386	1175	14	1992	1992	NUM
ftr-386	1175	15	)	)	PUNCT
ftr-386	1175	16	(	(	PUNCT
ftr-386	1175	17	in	in	ADP
ftr-386	1175	18	narrowly	narrowly	ADV
ftr-386	1175	19	construing	construe	VERB
ftr-386	1175	20	irc	irc	PROPN
ftr-386	1175	21	§	§	PROPN
ftr-386	1175	22	104(a)(2	104(a)(2	NUM
ftr-386	1175	23	)	)	PUNCT
ftr-386	1175	24	,	,	PUNCT
ftr-386	1175	25	stating	state	VERB
ftr-386	1175	26	that	that	SCONJ
ftr-386	1175	27	,	,	PUNCT
ftr-386	1175	28	“	"	PUNCT
ftr-386	1175	29	congress	congress	PROPN
ftr-386	1175	30	intended	intend	VERB
ftr-386	1175	31	...	...	PUNCT
ftr-386	1175	32	to	to	PART
ftr-386	1175	33	exert	exert	VERB
ftr-386	1175	34	the	the	DET
ftr-386	1175	35	full	full	ADJ
ftr-386	1175	36	measure	measure	NOUN
ftr-386	1175	37	of	of	ADP
ftr-386	1175	38	its	its	PRON
ftr-386	1175	39	taxing	tax	VERB
ftr-386	1175	40	power	power	NOUN
ftr-386	1175	41	,	,	PUNCT
ftr-386	1175	42	and	and	CCONJ
ftr-386	1175	43	to	to	PART
ftr-386	1175	44	bring	bring	VERB
ftr-386	1175	45	within	within	ADP
ftr-386	1175	46	the	the	DET
ftr-386	1175	47	definition	definition	NOUN
ftr-386	1175	48	of	of	ADP
ftr-386	1175	49	income	income	NOUN
ftr-386	1175	50	‘	'	PUNCT
ftr-386	1175	51	any	any	DET
ftr-386	1175	52	accession	accession	NOUN
ftr-386	1175	53	to	to	ADP
ftr-386	1175	54	wealth	wealth	NOUN
ftr-386	1175	55	.	.	PUNCT
ftr-386	1175	56	’	'	PUNCT
ftr-386	1175	57	”	"	PUNCT
ftr-386	1175	58	an	an	DET
ftr-386	1175	59	accession	accession	NOUN
ftr-386	1175	60	to	to	ADP
ftr-386	1175	61	wealth	wealth	NOUN
ftr-386	1175	62	entails	entail	VERB
ftr-386	1175	63	a	a	DET
ftr-386	1175	64	“	"	PUNCT
ftr-386	1175	65	before	before	ADP
ftr-386	1175	66	and	and	CCONJ
ftr-386	1175	67	after	after	ADP
ftr-386	1175	68	”	"	PUNCT
ftr-386	1175	69	measurement	measurement	NOUN
ftr-386	1175	70	of	of	ADP
ftr-386	1175	71	“	"	PUNCT
ftr-386	1175	72	wealth	wealth	NOUN
ftr-386	1175	73	,	,	PUNCT
ftr-386	1175	74	”	"	PUNCT
ftr-386	1175	75	which	which	PRON
ftr-386	1175	76	refers	refer	VERB
ftr-386	1175	77	to	to	ADP
ftr-386	1175	78	material	material	NOUN
ftr-386	1175	79	wealth	wealth	NOUN
ftr-386	1175	80	(	(	PUNCT
ftr-386	1175	81	cash	cash	NOUN
ftr-386	1175	82	and	and	CCONJ
ftr-386	1175	83	property	property	NOUN
ftr-386	1175	84	)	)	PUNCT
ftr-386	1175	85	,	,	PUNCT
ftr-386	1175	86	not	not	PART
ftr-386	1175	87	well	well	ADV
ftr-386	1175	88	-	-	PUNCT
ftr-386	1175	89	being	being	NOUN
ftr-386	1175	90	,	,	PUNCT
ftr-386	1175	91	utility	utility	NOUN
ftr-386	1175	92	,	,	PUNCT
ftr-386	1175	93	and	and	CCONJ
ftr-386	1175	94	other	other	ADJ
ftr-386	1175	95	intangibles	intangible	NOUN
ftr-386	1175	96	.	.	PUNCT
ftr-386	1176	1	220	220	X
ftr-386	1176	2	.	.	PUNCT
ftr-386	1177	1	see	see	VERB
ftr-386	1177	2	irc	irc	PROPN
ftr-386	1177	3	§	§	PROPN
ftr-386	1177	4	§	§	PROPN
ftr-386	1177	5	1011	1011	NUM
ftr-386	1177	6	-	-	SYM
ftr-386	1177	7	1023	1023	NUM
ftr-386	1177	8	(	(	PUNCT
ftr-386	1177	9	defining	define	VERB
ftr-386	1177	10	basis	basis	NOUN
ftr-386	1177	11	)	)	PUNCT
ftr-386	1177	12	.	.	PUNCT
ftr-386	1178	1	for	for	ADP
ftr-386	1178	2	the	the	DET
ftr-386	1178	3	function	function	NOUN
ftr-386	1178	4	of	of	ADP
ftr-386	1178	5	basis	basis	NOUN
ftr-386	1178	6	,	,	PUNCT
ftr-386	1178	7	see	see	VERB
ftr-386	1178	8	note	note	NOUN
ftr-386	1178	9	113	113	NUM
ftr-386	1178	10	and	and	CCONJ
ftr-386	1178	11	accompanying	accompany	VERB
ftr-386	1178	12	text	text	NOUN
ftr-386	1178	13	.	.	PUNCT
ftr-386	1179	1	221	221	NUM
ftr-386	1179	2	.	.	PUNCT
ftr-386	1180	1	in	in	ADP
ftr-386	1180	2	economics	economic	NOUN
ftr-386	1180	3	jargon	jargon	PROPN
ftr-386	1180	4	,	,	PUNCT
ftr-386	1180	5	“	"	PUNCT
ftr-386	1180	6	opportunity	opportunity	NOUN
ftr-386	1180	7	cost	cost	NOUN
ftr-386	1180	8	”	"	PUNCT
ftr-386	1180	9	means	mean	VERB
ftr-386	1180	10	foregone	foregone	NOUN
ftr-386	1180	11	utility	utility	NOUN
ftr-386	1180	12	:	:	PUNCT
ftr-386	1180	13	the	the	DET
ftr-386	1180	14	true	true	ADJ
ftr-386	1180	15	cost	cost	NOUN
ftr-386	1180	16	of	of	ADP
ftr-386	1180	17	something	something	PRON
ftr-386	1180	18	is	be	AUX
ftr-386	1180	19	what	what	PRON
ftr-386	1180	20	you	you	PRON
ftr-386	1180	21	give	give	VERB
ftr-386	1180	22	up	up	ADP
ftr-386	1180	23	to	to	PART
ftr-386	1180	24	get	get	VERB
ftr-386	1180	25	it	it	PRON
ftr-386	1180	26	.	.	PUNCT
ftr-386	1181	1	this	this	PRON
ftr-386	1181	2	includes	include	VERB
ftr-386	1181	3	...	...	PUNCT
ftr-386	1181	4	the	the	DET
ftr-386	1181	5	economic	economic	ADJ
ftr-386	1181	6	benefits	benefit	NOUN
ftr-386	1181	7	(	(	PUNCT
ftr-386	1181	8	utility	utility	NOUN
ftr-386	1181	9	)	)	PUNCT
ftr-386	1181	10	that	that	SCONJ
ftr-386	1181	11	you	you	PRON
ftr-386	1181	12	did	do	VERB
ftr-386	1181	13	without	without	ADP
ftr-386	1181	14	because	because	SCONJ
ftr-386	1181	15	you	you	PRON
ftr-386	1181	16	bought	buy	VERB
ftr-386	1181	17	(	(	PUNCT
ftr-386	1181	18	or	or	CCONJ
ftr-386	1181	19	did	do	VERB
ftr-386	1181	20	)	)	PUNCT
ftr-386	1181	21	that	that	ADV
ftr-386	1181	22	particular	particular	ADJ
ftr-386	1181	23	something	something	PRON
ftr-386	1181	24	...	...	PUNCT
ftr-386	1181	25	.	.	PUNCT
ftr-386	1182	1	for	for	ADP
ftr-386	1182	2	example	example	NOUN
ftr-386	1182	3	,	,	PUNCT
ftr-386	1182	4	the	the	DET
ftr-386	1182	5	opportunity	opportunity	NOUN
ftr-386	1182	6	cost	cost	NOUN
ftr-386	1182	7	of	of	ADP
ftr-386	1182	8	choosing	choose	VERB
ftr-386	1182	9	to	to	PART
ftr-386	1182	10	train	train	VERB
ftr-386	1182	11	as	as	ADP
ftr-386	1182	12	a	a	DET
ftr-386	1182	13	lawyer	lawyer	NOUN
ftr-386	1182	14	is	be	AUX
ftr-386	1182	15	not	not	PART
ftr-386	1182	16	merely	merely	ADV
ftr-386	1182	17	the	the	DET
ftr-386	1182	18	tuition	tuition	NOUN
ftr-386	1182	19	fees	fee	NOUN
ftr-386	1182	20	,	,	PUNCT
ftr-386	1182	21	price	price	NOUN
ftr-386	1182	22	of	of	ADP
ftr-386	1182	23	books	book	NOUN
ftr-386	1182	24	,	,	PUNCT
ftr-386	1182	25	and	and	CCONJ
ftr-386	1182	26	so	so	ADV
ftr-386	1182	27	on	on	ADV
ftr-386	1182	28	,	,	PUNCT
ftr-386	1182	29	but	but	CCONJ
ftr-386	1182	30	also	also	ADV
ftr-386	1182	31	the	the	DET
ftr-386	1182	32	fact	fact	NOUN
ftr-386	1182	33	that	that	SCONJ
ftr-386	1182	34	you	you	PRON
ftr-386	1182	35	are	be	AUX
ftr-386	1182	36	no	no	ADV
ftr-386	1182	37	longer	long	ADV
ftr-386	1182	38	able	able	ADJ
ftr-386	1182	39	to	to	PART
ftr-386	1182	40	spend	spend	VERB
ftr-386	1182	41	your	your	PRON
ftr-386	1182	42	time	time	NOUN
ftr-386	1182	43	holding	hold	VERB
ftr-386	1182	44	down	down	ADP
ftr-386	1182	45	a	a	DET
ftr-386	1182	46	salaried	salary	VERB
ftr-386	1182	47	job	job	NOUN
ftr-386	1182	48	or	or	CCONJ
ftr-386	1182	49	developing	develop	VERB
ftr-386	1182	50	your	your	PRON
ftr-386	1182	51	skills	skill	NOUN
ftr-386	1182	52	as	as	ADP
ftr-386	1182	53	a	a	DET
ftr-386	1182	54	footballer	footballer	NOUN
ftr-386	1182	55	...	...	PUNCT
ftr-386	1182	56	.	.	PUNCT
ftr-386	1183	1	economics	economic	NOUN
ftr-386	1183	2	is	be	AUX
ftr-386	1183	3	primarily	primarily	ADV
ftr-386	1183	4	about	about	ADP
ftr-386	1183	5	the	the	DET
ftr-386	1183	6	efficient	efficient	ADJ
ftr-386	1183	7	use	use	NOUN
ftr-386	1183	8	of	of	ADP
ftr-386	1183	9	scarce	scarce	ADJ
ftr-386	1183	10	resources	resource	NOUN
ftr-386	1183	11	,	,	PUNCT
ftr-386	1183	12	and	and	CCONJ
ftr-386	1183	13	the	the	DET
ftr-386	1183	14	notion	notion	NOUN
ftr-386	1183	15	of	of	ADP
ftr-386	1183	16	total	total	ADJ
ftr-386	1183	17	exclusion	exclusion	NOUN
ftr-386	1183	18	.	.	PUNCT
ftr-386	1184	1	there	there	PRON
ftr-386	1184	2	is	be	VERB
ftr-386	1184	3	nothing	nothing	PRON
ftr-386	1184	4	inherently	inherently	ADV
ftr-386	1184	5	illegitimate	illegitimate	ADJ
ftr-386	1184	6	in	in	ADP
ftr-386	1184	7	congress217	congress217	NOUN
ftr-386	1184	8	fashioning	fashion	VERB
ftr-386	1184	9	tax	tax	NOUN
ftr-386	1184	10	rules	rule	NOUN
ftr-386	1184	11	to	to	PART
ftr-386	1184	12	alleviate	alleviate	VERB
ftr-386	1184	13	hardship	hardship	NOUN
ftr-386	1184	14	.	.	PUNCT
ftr-386	1185	1	such	such	DET
ftr-386	1185	2	an	an	DET
ftr-386	1185	3	accommodation	accommodation	NOUN
ftr-386	1185	4	would	would	AUX
ftr-386	1185	5	be	be	AUX
ftr-386	1185	6	within	within	ADP
ftr-386	1185	7	the	the	DET
ftr-386	1185	8	policy	policy	NOUN
ftr-386	1185	9	-	-	PUNCT
ftr-386	1185	10	making	make	VERB
ftr-386	1185	11	competence	competence	NOUN
ftr-386	1185	12	of	of	ADP
ftr-386	1185	13	congress	congress	PROPN
ftr-386	1185	14	,	,	PUNCT
ftr-386	1185	15	and	and	CCONJ
ftr-386	1185	16	is	be	AUX
ftr-386	1185	17	not	not	PART
ftr-386	1185	18	mandated	mandate	VERB
ftr-386	1185	19	by	by	ADP
ftr-386	1185	20	the	the	DET
ftr-386	1185	21	16th	16th	ADJ
ftr-386	1185	22	amendment	amendment	NOUN
ftr-386	1185	23	.	.	PUNCT
ftr-386	1186	1	3	3	X
ftr-386	1186	2	.	.	X
ftr-386	1186	3	there	there	PRON
ftr-386	1186	4	is	be	VERB
ftr-386	1186	5	no	no	DET
ftr-386	1186	6	recoverable	recoverable	ADJ
ftr-386	1186	7	basis	basis	NOUN
ftr-386	1186	8	in	in	ADP
ftr-386	1186	9	personal	personal	ADJ
ftr-386	1186	10	injury	injury	NOUN
ftr-386	1186	11	recoveries	recovery	NOUN
ftr-386	1186	12	the	the	DET
ftr-386	1186	13	inescapable	inescapable	ADJ
ftr-386	1186	14	conclusion	conclusion	NOUN
ftr-386	1186	15	is	be	AUX
ftr-386	1186	16	that	that	SCONJ
ftr-386	1186	17	a	a	DET
ftr-386	1186	18	receipt	receipt	NOUN
ftr-386	1186	19	of	of	ADP
ftr-386	1186	20	cash	cash	NOUN
ftr-386	1186	21	is	be	AUX
ftr-386	1186	22	income	income	NOUN
ftr-386	1186	23	unless	unless	SCONJ
ftr-386	1186	24	a	a	DET
ftr-386	1186	25	basis	basis	NOUN
ftr-386	1186	26	offset	offset	NOUN
ftr-386	1186	27	is	be	AUX
ftr-386	1186	28	available	available	ADJ
ftr-386	1186	29	.	.	PUNCT
ftr-386	1187	1	in	in	ADP
ftr-386	1187	2	order	order	NOUN
ftr-386	1187	3	to	to	PART
ftr-386	1187	4	obtain	obtain	VERB
ftr-386	1187	5	a	a	DET
ftr-386	1187	6	basis	basis	NOUN
ftr-386	1187	7	offset	offset	NOUN
ftr-386	1187	8	,	,	PUNCT
ftr-386	1187	9	it	it	PRON
ftr-386	1187	10	is	be	AUX
ftr-386	1187	11	necessary	necessary	ADJ
ftr-386	1187	12	both	both	DET
ftr-386	1187	13	(	(	PUNCT
ftr-386	1187	14	1	1	NUM
ftr-386	1187	15	)	)	PUNCT
ftr-386	1187	16	that	that	SCONJ
ftr-386	1187	17	the	the	DET
ftr-386	1187	18	item	item	NOUN
ftr-386	1187	19	in	in	ADP
ftr-386	1187	20	question	question	NOUN
ftr-386	1187	21	possess	possess	VERB
ftr-386	1187	22	a	a	DET
ftr-386	1187	23	basis	basis	NOUN
ftr-386	1187	24	and	and	CCONJ
ftr-386	1187	25	(	(	PUNCT
ftr-386	1187	26	2	2	NUM
ftr-386	1187	27	)	)	PUNCT
ftr-386	1187	28	that	that	SCONJ
ftr-386	1187	29	the	the	DET
ftr-386	1187	30	item	item	NOUN
ftr-386	1187	31	be	be	AUX
ftr-386	1187	32	“	"	PUNCT
ftr-386	1187	33	disposed	disposed	ADJ
ftr-386	1187	34	of	of	ADP
ftr-386	1187	35	”	"	PUNCT
ftr-386	1187	36	so	so	SCONJ
ftr-386	1187	37	as	as	SCONJ
ftr-386	1187	38	to	to	PART
ftr-386	1187	39	entitle	entitle	VERB
ftr-386	1187	40	the	the	DET
ftr-386	1187	41	taxpayer	taxpayer	NOUN
ftr-386	1187	42	to	to	PART
ftr-386	1187	43	offset	offset	VERB
ftr-386	1187	44	the	the	DET
ftr-386	1187	45	basis	basis	NOUN
ftr-386	1187	46	against	against	ADP
ftr-386	1187	47	the	the	DET
ftr-386	1187	48	cash	cash	NOUN
ftr-386	1187	49	receipt	receipt	NOUN
ftr-386	1187	50	.	.	PUNCT
ftr-386	1188	1	there218	there218	PROPN
ftr-386	1188	2	is	be	AUX
ftr-386	1188	3	no	no	DET
ftr-386	1188	4	basis	basis	NOUN
ftr-386	1188	5	in	in	ADP
ftr-386	1188	6	personal	personal	ADJ
ftr-386	1188	7	attributes	attribute	NOUN
ftr-386	1188	8	generally	generally	ADV
ftr-386	1188	9	,	,	PUNCT
ftr-386	1188	10	and	and	CCONJ
ftr-386	1188	11	in	in	ADP
ftr-386	1188	12	the	the	DET
ftr-386	1188	13	murphy	murphy	NOUN
ftr-386	1188	14	case	case	NOUN
ftr-386	1188	15	there	there	PRON
ftr-386	1188	16	was	be	VERB
ftr-386	1188	17	no	no	DET
ftr-386	1188	18	“	"	PUNCT
ftr-386	1188	19	disposition	disposition	NOUN
ftr-386	1188	20	”	"	PUNCT
ftr-386	1188	21	of	of	ADP
ftr-386	1188	22	any	any	DET
ftr-386	1188	23	personal	personal	ADJ
ftr-386	1188	24	attribute	attribute	NOUN
ftr-386	1188	25	.	.	PUNCT
ftr-386	1189	1	(	(	PUNCT
ftr-386	1189	2	a	a	X
ftr-386	1189	3	)	)	PUNCT
ftr-386	1189	4	personal	personal	ADJ
ftr-386	1189	5	attributes	attribute	NOUN
ftr-386	1189	6	have	have	VERB
ftr-386	1189	7	no	no	DET
ftr-386	1189	8	basis	basis	NOUN
ftr-386	1189	9	the	the	DET
ftr-386	1189	10	idea	idea	NOUN
ftr-386	1189	11	of	of	ADP
ftr-386	1189	12	“	"	PUNCT
ftr-386	1189	13	gain	gain	NOUN
ftr-386	1189	14	”	"	PUNCT
ftr-386	1189	15	under	under	ADP
ftr-386	1189	16	the	the	DET
ftr-386	1189	17	income	income	NOUN
ftr-386	1189	18	tax	tax	NOUN
ftr-386	1189	19	is	be	AUX
ftr-386	1189	20	defined	define	VERB
ftr-386	1189	21	purely	purely	ADV
ftr-386	1189	22	in	in	ADP
ftr-386	1189	23	monetary	monetary	ADJ
ftr-386	1189	24	terms	term	NOUN
ftr-386	1189	25	,	,	PUNCT
ftr-386	1189	26	and	and	CCONJ
ftr-386	1189	27	not	not	PART
ftr-386	1189	28	in	in	ADP
ftr-386	1189	29	terms	term	NOUN
ftr-386	1189	30	of	of	ADP
ftr-386	1189	31	overall	overall	ADJ
ftr-386	1189	32	well	well	ADV
ftr-386	1189	33	-	-	PUNCT
ftr-386	1189	34	being	being	NOUN
ftr-386	1189	35	.	.	PUNCT
ftr-386	1190	1	in	in	ADP
ftr-386	1190	2	technical	technical	ADJ
ftr-386	1190	3	jargon	jargon	NOUN
ftr-386	1190	4	,	,	PUNCT
ftr-386	1190	5	gain	gain	NOUN
ftr-386	1190	6	is	be	AUX
ftr-386	1190	7	net219	net219	ADJ
ftr-386	1190	8	receipts	receipt	NOUN
ftr-386	1190	9	(	(	PUNCT
ftr-386	1190	10	amount	amount	NOUN
ftr-386	1190	11	realized	realize	VERB
ftr-386	1190	12	)	)	PUNCT
ftr-386	1190	13	minus	minus	CCONJ
ftr-386	1190	14	net	net	ADJ
ftr-386	1190	15	cost	cost	NOUN
ftr-386	1190	16	(	(	PUNCT
ftr-386	1190	17	adjusted	adjusted	ADJ
ftr-386	1190	18	basis	basis	NOUN
ftr-386	1190	19	)	)	PUNCT
ftr-386	1190	20	,	,	PUNCT
ftr-386	1190	21	both	both	PRON
ftr-386	1190	22	being	be	AUX
ftr-386	1190	23	measured	measure	VERB
ftr-386	1190	24	in	in	ADP
ftr-386	1190	25	money	money	NOUN
ftr-386	1190	26	or	or	CCONJ
ftr-386	1190	27	money	money	NOUN
ftr-386	1190	28	’s	’s	PART
ftr-386	1190	29	worth	worth	NOUN
ftr-386	1190	30	received	receive	VERB
ftr-386	1190	31	or	or	CCONJ
ftr-386	1190	32	spent	spend	VERB
ftr-386	1190	33	,	,	PUNCT
ftr-386	1190	34	as	as	SCONJ
ftr-386	1190	35	the	the	DET
ftr-386	1190	36	case	case	NOUN
ftr-386	1190	37	may	may	AUX
ftr-386	1190	38	be	be	AUX
ftr-386	1190	39	.	.	PUNCT
ftr-386	1191	1	thus	thus	ADV
ftr-386	1191	2	,	,	PUNCT
ftr-386	1191	3	“	"	PUNCT
ftr-386	1191	4	cost	cost	NOUN
ftr-386	1191	5	”	"	PUNCT
ftr-386	1191	6	means	mean	VERB
ftr-386	1191	7	net	net	ADJ
ftr-386	1191	8	monetary	monetary	ADJ
ftr-386	1191	9	outlay	outlay	NOUN
ftr-386	1191	10	,	,	PUNCT
ftr-386	1191	11	not	not	PART
ftr-386	1191	12	“	"	PUNCT
ftr-386	1191	13	effort	effort	NOUN
ftr-386	1191	14	,	,	PUNCT
ftr-386	1191	15	”	"	PUNCT
ftr-386	1191	16	“	"	PUNCT
ftr-386	1191	17	pain	pain	NOUN
ftr-386	1191	18	,	,	PUNCT
ftr-386	1191	19	”	"	PUNCT
ftr-386	1191	20	“	"	PUNCT
ftr-386	1191	21	prior	prior	ADJ
ftr-386	1191	22	status	status	NOUN
ftr-386	1191	23	,	,	PUNCT
ftr-386	1191	24	”	"	PUNCT
ftr-386	1191	25	or220	or220	ADP
ftr-386	1191	26	“	"	PUNCT
ftr-386	1191	27	opportunity	opportunity	NOUN
ftr-386	1191	28	cost	cost	NOUN
ftr-386	1191	29	.	.	PUNCT
ftr-386	1192	1	221	221	NUM
ftr-386	1192	2	2007	2007	NUM
ftr-386	1192	3	murphy	murphy	NOUN
ftr-386	1192	4	and	and	CCONJ
ftr-386	1192	5	the	the	DET
ftr-386	1192	6	sixteenth	sixteenth	ADJ
ftr-386	1192	7	amendment	amendment	NOUN
ftr-386	1192	8	421	421	NUM
ftr-386	1192	9	opportunity	opportunity	NOUN
ftr-386	1192	10	cost	cost	NOUN
ftr-386	1192	11	plays	play	VERB
ftr-386	1192	12	a	a	DET
ftr-386	1192	13	crucial	crucial	ADJ
ftr-386	1192	14	part	part	NOUN
ftr-386	1192	15	in	in	ADP
ftr-386	1192	16	ensuring	ensure	VERB
ftr-386	1192	17	that	that	SCONJ
ftr-386	1192	18	resources	resource	NOUN
ftr-386	1192	19	are	be	AUX
ftr-386	1192	20	indeed	indeed	ADV
ftr-386	1192	21	being	be	AUX
ftr-386	1192	22	used	use	VERB
ftr-386	1192	23	efficiently	efficiently	ADV
ftr-386	1192	24	.	.	PUNCT
ftr-386	1193	1	see	see	VERB
ftr-386	1193	2	http://www.economist.com/research/economics/alphabetic.cfm?term=oecd	http://www.economist.com/research/economics/alphabetic.cfm?term=oecd	NOUN
ftr-386	1193	3	.	.	PUNCT
ftr-386	1194	1	222	222	NUM
ftr-386	1194	2	.	.	PUNCT
ftr-386	1195	1	see	see	VERB
ftr-386	1195	2	united	united	PROPN
ftr-386	1195	3	states	states	PROPN
ftr-386	1195	4	v.	v.	ADP
ftr-386	1195	5	garber	garber	PROPN
ftr-386	1195	6	,	,	PUNCT
ftr-386	1195	7	607	607	NUM
ftr-386	1195	8	f.2d	f.2d	NUM
ftr-386	1195	9	92	92	NUM
ftr-386	1195	10	(	(	PUNCT
ftr-386	1195	11	5th	5th	ADJ
ftr-386	1195	12	cir.1979	cir.1979	X
ftr-386	1195	13	(	(	PUNCT
ftr-386	1195	14	en	en	X
ftr-386	1195	15	banc	banc	PROPN
ftr-386	1195	16	)	)	PUNCT
ftr-386	1195	17	(	(	PUNCT
ftr-386	1195	18	zero	zero	NUM
ftr-386	1195	19	basis	basis	NOUN
ftr-386	1195	20	in	in	ADP
ftr-386	1195	21	one	one	NUM
ftr-386	1195	22	’s	’s	PART
ftr-386	1195	23	own	own	ADJ
ftr-386	1195	24	rare	rare	ADJ
ftr-386	1195	25	blood	blood	NOUN
ftr-386	1195	26	plasma	plasma	NOUN
ftr-386	1195	27	)	)	PUNCT
ftr-386	1195	28	.	.	PUNCT
ftr-386	1196	1	223	223	NUM
ftr-386	1196	2	.	.	PUNCT
ftr-386	1197	1	see	see	VERB
ftr-386	1197	2	460	460	NUM
ftr-386	1197	3	f.3d	f.3d	NUM
ftr-386	1197	4	at	at	ADP
ftr-386	1197	5	88	88	NUM
ftr-386	1197	6	.	.	PUNCT
ftr-386	1198	1	224.it	224.it	PRON
ftr-386	1198	2	might	might	AUX
ftr-386	1198	3	be	be	AUX
ftr-386	1198	4	argued	argue	VERB
ftr-386	1198	5	on	on	ADP
ftr-386	1198	6	behalf	behalf	NOUN
ftr-386	1198	7	of	of	ADP
ftr-386	1198	8	the	the	DET
ftr-386	1198	9	murphy	murphy	PROPN
ftr-386	1198	10	panel	panel	NOUN
ftr-386	1198	11	decision	decision	NOUN
ftr-386	1198	12	that	that	PRON
ftr-386	1198	13	uncompensated	uncompensated	ADJ
ftr-386	1198	14	losses	loss	NOUN
ftr-386	1198	15	(	(	PUNCT
ftr-386	1198	16	and	and	CCONJ
ftr-386	1198	17	depreciation	depreciation	NOUN
ftr-386	1198	18	)	)	PUNCT
ftr-386	1198	19	of	of	ADP
ftr-386	1198	20	human	human	ADJ
ftr-386	1198	21	capital	capital	NOUN
ftr-386	1198	22	are	be	AUX
ftr-386	1198	23	not	not	PART
ftr-386	1198	24	deductible	deductible	ADJ
ftr-386	1198	25	on	on	ADP
ftr-386	1198	26	the	the	DET
ftr-386	1198	27	theory	theory	NOUN
ftr-386	1198	28	that	that	SCONJ
ftr-386	1198	29	they	they	PRON
ftr-386	1198	30	are	be	AUX
ftr-386	1198	31	“	"	PUNCT
ftr-386	1198	32	personal	personal	ADJ
ftr-386	1198	33	”	"	PUNCT
ftr-386	1198	34	losses	loss	NOUN
ftr-386	1198	35	.	.	PUNCT
ftr-386	1199	1	see	see	VERB
ftr-386	1199	2	welch	welch	PROPN
ftr-386	1199	3	v.	v.	ADP
ftr-386	1199	4	helvering	helvering	PROPN
ftr-386	1199	5	,	,	PUNCT
ftr-386	1199	6	290	290	NUM
ftr-386	1199	7	u.s	u.s	PROPN
ftr-386	1199	8	.	.	PROPN
ftr-386	1199	9	111	111	NUM
ftr-386	1199	10	(	(	PUNCT
ftr-386	1199	11	1933	1933	NUM
ftr-386	1199	12	)	)	PUNCT
ftr-386	1199	13	(	(	PUNCT
ftr-386	1199	14	suggesting	suggest	VERB
ftr-386	1199	15	that	that	SCONJ
ftr-386	1199	16	human	human	ADJ
ftr-386	1199	17	capital	capital	NOUN
ftr-386	1199	18	is	be	AUX
ftr-386	1199	19	“	"	PUNCT
ftr-386	1199	20	personal	personal	ADJ
ftr-386	1199	21	”	"	PUNCT
ftr-386	1199	22	)	)	PUNCT
ftr-386	1199	23	;	;	PUNCT
ftr-386	1200	1	sharon	sharon	PROPN
ftr-386	1200	2	v.	v.	PROPN
ftr-386	1200	3	comm’r	comm’r	PROPN
ftr-386	1200	4	,	,	PUNCT
ftr-386	1200	5	66	66	NUM
ftr-386	1200	6	t.c	t.c	PROPN
ftr-386	1200	7	.	.	PROPN
ftr-386	1200	8	515	515	NUM
ftr-386	1200	9	(	(	PUNCT
ftr-386	1200	10	1976	1976	NUM
ftr-386	1200	11	)	)	PUNCT
ftr-386	1200	12	,	,	PUNCT
ftr-386	1200	13	aff’f	aff’f	ADP
ftr-386	1200	14	591	591	NUM
ftr-386	1200	15	f.2d	f.2d	SYM
ftr-386	1200	16	1273	1273	NUM
ftr-386	1200	17	(	(	PUNCT
ftr-386	1200	18	9th	9th	ADJ
ftr-386	1200	19	cir	cir	NOUN
ftr-386	1200	20	.	.	PROPN
ftr-386	1200	21	1978	1978	NUM
ftr-386	1200	22	)	)	PUNCT
ftr-386	1200	23	(	(	PUNCT
ftr-386	1200	24	per	per	ADP
ftr-386	1200	25	curiam	curiam	NOUN
ftr-386	1200	26	)	)	PUNCT
ftr-386	1200	27	,	,	PUNCT
ftr-386	1200	28	cert	cert	PROPN
ftr-386	1200	29	.	.	PUNCT
ftr-386	1200	30	denied	deny	VERB
ftr-386	1200	31	,	,	PUNCT
ftr-386	1200	32	442	442	NUM
ftr-386	1200	33	u.s	u.s	PROPN
ftr-386	1200	34	.	.	PROPN
ftr-386	1200	35	941	941	NUM
ftr-386	1200	36	(	(	PUNCT
ftr-386	1200	37	1979	1979	NUM
ftr-386	1200	38	)	)	PUNCT
ftr-386	1200	39	(	(	PUNCT
ftr-386	1200	40	education	education	NOUN
ftr-386	1200	41	costs	cost	VERB
ftr-386	1200	42	not	not	PART
ftr-386	1200	43	amortizable	amortizable	ADJ
ftr-386	1200	44	)	)	PUNCT
ftr-386	1200	45	;	;	PUNCT
ftr-386	1200	46	regs	reg	NOUN
ftr-386	1200	47	.	.	PUNCT
ftr-386	1201	1	§	§	PROPN
ftr-386	1201	2	1.162	1.162	NUM
ftr-386	1201	3	-	-	SYM
ftr-386	1201	4	5	5	NUM
ftr-386	1201	5	(	(	PUNCT
ftr-386	1201	6	cost	cost	NOUN
ftr-386	1201	7	of	of	ADP
ftr-386	1201	8	acquiring	acquire	VERB
ftr-386	1201	9	human	human	ADJ
ftr-386	1201	10	capital	capital	NOUN
ftr-386	1201	11	by	by	ADP
ftr-386	1201	12	way	way	NOUN
ftr-386	1201	13	of	of	ADP
ftr-386	1201	14	education	education	NOUN
ftr-386	1201	15	never	never	ADV
ftr-386	1201	16	results	result	VERB
ftr-386	1201	17	in	in	ADP
ftr-386	1201	18	deductions	deduction	NOUN
ftr-386	1201	19	or	or	CCONJ
ftr-386	1201	20	offsets	offset	NOUN
ftr-386	1201	21	)	)	PUNCT
ftr-386	1201	22	.	.	PUNCT
ftr-386	1202	1	in	in	ADP
ftr-386	1202	2	contrast	contrast	NOUN
ftr-386	1202	3	,	,	PUNCT
ftr-386	1202	4	basis	basis	NOUN
ftr-386	1202	5	is	be	AUX
ftr-386	1202	6	recoverable	recoverable	ADJ
ftr-386	1202	7	upon	upon	SCONJ
ftr-386	1202	8	the	the	DET
ftr-386	1202	9	disposition	disposition	NOUN
ftr-386	1202	10	of	of	ADP
ftr-386	1202	11	a	a	DET
ftr-386	1202	12	personal	personal	ADJ
ftr-386	1202	13	-	-	PUNCT
ftr-386	1202	14	use	use	NOUN
ftr-386	1202	15	asset	asset	NOUN
ftr-386	1202	16	for	for	ADP
ftr-386	1202	17	cash	cash	NOUN
ftr-386	1202	18	,	,	PUNCT
ftr-386	1202	19	but	but	CCONJ
ftr-386	1202	20	not	not	PART
ftr-386	1202	21	to	to	PART
ftr-386	1202	22	exceed	exceed	VERB
ftr-386	1202	23	the	the	DET
ftr-386	1202	24	amount	amount	NOUN
ftr-386	1202	25	of	of	ADP
ftr-386	1202	26	the	the	DET
ftr-386	1202	27	cash	cash	NOUN
ftr-386	1202	28	,	,	PUNCT
ftr-386	1202	29	and	and	CCONJ
ftr-386	1202	30	the	the	DET
ftr-386	1202	31	same	same	ADJ
ftr-386	1202	32	principle	principle	NOUN
ftr-386	1202	33	could	could	AUX
ftr-386	1202	34	apply	apply	VERB
ftr-386	1202	35	to	to	ADP
ftr-386	1202	36	personal	personal	ADJ
ftr-386	1202	37	injury	injury	NOUN
ftr-386	1202	38	recoveries	recovery	NOUN
ftr-386	1202	39	.	.	PUNCT
ftr-386	1203	1	neither	neither	CCONJ
ftr-386	1203	2	the	the	DET
ftr-386	1203	3	murphy	murphy	PROPN
ftr-386	1203	4	panel	panel	NOUN
ftr-386	1203	5	decision	decision	NOUN
ftr-386	1203	6	nor	nor	CCONJ
ftr-386	1203	7	any	any	DET
ftr-386	1203	8	other	other	ADJ
ftr-386	1203	9	commentator	commentator	NOUN
ftr-386	1203	10	(	(	PUNCT
ftr-386	1203	11	of	of	ADP
ftr-386	1203	12	whom	whom	PRON
ftr-386	1203	13	i	i	PRON
ftr-386	1203	14	am	be	AUX
ftr-386	1203	15	aware	aware	ADJ
ftr-386	1203	16	)	)	PUNCT
ftr-386	1203	17	has	have	AUX
ftr-386	1203	18	made	make	VERB
ftr-386	1203	19	this	this	DET
ftr-386	1203	20	argument	argument	NOUN
ftr-386	1203	21	.	.	PUNCT
ftr-386	1204	1	in	in	ADP
ftr-386	1204	2	any	any	DET
ftr-386	1204	3	event	event	NOUN
ftr-386	1204	4	,	,	PUNCT
ftr-386	1204	5	it	it	PRON
ftr-386	1204	6	does	do	AUX
ftr-386	1204	7	not	not	PART
ftr-386	1204	8	survive	survive	VERB
ftr-386	1204	9	the	the	DET
ftr-386	1204	10	critiques	critique	NOUN
ftr-386	1204	11	stated	state	VERB
ftr-386	1204	12	in	in	ADP
ftr-386	1204	13	the	the	DET
ftr-386	1204	14	text	text	NOUN
ftr-386	1204	15	following	follow	VERB
ftr-386	1204	16	this	this	DET
ftr-386	1204	17	note	note	NOUN
ftr-386	1204	18	.	.	PUNCT
ftr-386	1205	1	225	225	X
ftr-386	1205	2	.	.	PUNCT
ftr-386	1205	3	see	see	VERB
ftr-386	1205	4	irc	irc	PROPN
ftr-386	1205	5	§	§	PROPN
ftr-386	1205	6	165(b	165(b	PROPN
ftr-386	1205	7	)	)	PUNCT
ftr-386	1205	8	;	;	PUNCT
ftr-386	1205	9	regs	reg	NOUN
ftr-386	1205	10	.	.	PUNCT
ftr-386	1206	1	§	§	PROPN
ftr-386	1206	2	1.165	1.165	NUM
ftr-386	1206	3	-	-	SYM
ftr-386	1206	4	1(c	1(c	NUM
ftr-386	1206	5	)	)	PUNCT
ftr-386	1206	6	.	.	PUNCT
ftr-386	1207	1	226	226	NUM
ftr-386	1207	2	.	.	PUNCT
ftr-386	1207	3	see	see	VERB
ftr-386	1207	4	the	the	DET
ftr-386	1207	5	discussion	discussion	NOUN
ftr-386	1207	6	of	of	ADP
ftr-386	1207	7	partial	partial	ADJ
ftr-386	1207	8	losses	loss	NOUN
ftr-386	1207	9	in	in	ADP
ftr-386	1207	10	dodge	dodge	PROPN
ftr-386	1207	11	et	et	PROPN
ftr-386	1207	12	al	al	PROPN
ftr-386	1207	13	.	.	PROPN
ftr-386	1207	14	,	,	PUNCT
ftr-386	1207	15	note	note	VERB
ftr-386	1207	16	213	213	NUM
ftr-386	1207	17	,	,	PUNCT
ftr-386	1207	18	at	at	ADP
ftr-386	1207	19	711	711	NUM
ftr-386	1207	20	-	-	SYM
ftr-386	1207	21	12	12	NUM
ftr-386	1207	22	.	.	PUNCT
ftr-386	1208	1	it	it	PRON
ftr-386	1208	2	is	be	AUX
ftr-386	1208	3	settled	settle	VERB
ftr-386	1208	4	that	that	SCONJ
ftr-386	1208	5	a	a	DET
ftr-386	1208	6	person	person	NOUN
ftr-386	1208	7	’s	’s	PART
ftr-386	1208	8	physical	physical	ADJ
ftr-386	1208	9	being	being	NOUN
ftr-386	1208	10	(	(	PUNCT
ftr-386	1208	11	and	and	CCONJ
ftr-386	1208	12	the	the	DET
ftr-386	1208	13	components	component	NOUN
ftr-386	1208	14	thereof	thereof	ADV
ftr-386	1208	15	)	)	PUNCT
ftr-386	1208	16	possess	possess	VERB
ftr-386	1208	17	no	no	DET
ftr-386	1208	18	basis	basis	NOUN
ftr-386	1208	19	for	for	ADP
ftr-386	1208	20	tax	tax	NOUN
ftr-386	1208	21	purposes	purpose	NOUN
ftr-386	1208	22	.	.	PUNCT
ftr-386	1209	1	assuming	assume	VERB
ftr-386	1209	2	that	that	SCONJ
ftr-386	1209	3	human	human	ADJ
ftr-386	1209	4	capital	capital	NOUN
ftr-386	1209	5	has	have	VERB
ftr-386	1209	6	both222	both222	PROPN
ftr-386	1209	7	physical	physical	ADJ
ftr-386	1209	8	and	and	CCONJ
ftr-386	1209	9	non	non	ADJ
ftr-386	1209	10	-	-	ADJ
ftr-386	1209	11	physical	physical	ADJ
ftr-386	1209	12	components	component	NOUN
ftr-386	1209	13	,	,	PUNCT
ftr-386	1209	14	neither	neither	DET
ftr-386	1209	15	component	component	NOUN
ftr-386	1209	16	possesses	possess	VERB
ftr-386	1209	17	basis	basis	NOUN
ftr-386	1209	18	.	.	PUNCT
ftr-386	1210	1	there	there	PRON
ftr-386	1210	2	are	be	VERB
ftr-386	1210	3	no	no	DET
ftr-386	1210	4	depreciation	depreciation	NOUN
ftr-386	1210	5	or	or	CCONJ
ftr-386	1210	6	loss	loss	NOUN
ftr-386	1210	7	deductions	deduction	NOUN
ftr-386	1210	8	on	on	ADP
ftr-386	1210	9	account	account	NOUN
ftr-386	1210	10	of	of	ADP
ftr-386	1210	11	the	the	DET
ftr-386	1210	12	wasting	wasting	NOUN
ftr-386	1210	13	or	or	CCONJ
ftr-386	1210	14	loss	loss	NOUN
ftr-386	1210	15	of	of	ADP
ftr-386	1210	16	human	human	ADJ
ftr-386	1210	17	capital	capital	NOUN
ftr-386	1210	18	.	.	PUNCT
ftr-386	1211	1	the	the	DET
ftr-386	1211	2	murphy	murphy	PROPN
ftr-386	1211	3	panel	panel	NOUN
ftr-386	1211	4	opinion	opinion	NOUN
ftr-386	1211	5	attempts	attempt	VERB
ftr-386	1211	6	to	to	PART
ftr-386	1211	7	avoid	avoid	VERB
ftr-386	1211	8	the	the	DET
ftr-386	1211	9	no	no	DET
ftr-386	1211	10	basis	basis	NOUN
ftr-386	1211	11	difficulty	difficulty	NOUN
ftr-386	1211	12	by	by	ADP
ftr-386	1211	13	suggesting	suggest	VERB
ftr-386	1211	14	that	that	SCONJ
ftr-386	1211	15	the	the	DET
ftr-386	1211	16	reason	reason	NOUN
ftr-386	1211	17	human	human	ADJ
ftr-386	1211	18	capital	capital	NOUN
ftr-386	1211	19	basis	basis	NOUN
ftr-386	1211	20	does	do	AUX
ftr-386	1211	21	not	not	PART
ftr-386	1211	22	generate	generate	VERB
ftr-386	1211	23	deductions	deduction	NOUN
ftr-386	1211	24	is	be	AUX
ftr-386	1211	25	simply	simply	ADV
ftr-386	1211	26	because	because	SCONJ
ftr-386	1211	27	it	it	PRON
ftr-386	1211	28	is	be	AUX
ftr-386	1211	29	too	too	ADV
ftr-386	1211	30	difficult	difficult	ADJ
ftr-386	1211	31	to	to	PART
ftr-386	1211	32	account	account	VERB
ftr-386	1211	33	for	for	ADP
ftr-386	1211	34	it	it	PRON
ftr-386	1211	35	;	;	PUNCT
ftr-386	1211	36	in	in	ADP
ftr-386	1211	37	contrast	contrast	NOUN
ftr-386	1211	38	,	,	PUNCT
ftr-386	1211	39	in	in	ADP
ftr-386	1211	40	a	a	DET
ftr-386	1211	41	personal223	personal223	PROPN
ftr-386	1211	42	injury	injury	NOUN
ftr-386	1211	43	recovery	recovery	NOUN
ftr-386	1211	44	the	the	DET
ftr-386	1211	45	basis	basis	NOUN
ftr-386	1211	46	can	can	AUX
ftr-386	1211	47	be	be	AUX
ftr-386	1211	48	deemed	deem	VERB
ftr-386	1211	49	to	to	PART
ftr-386	1211	50	be	be	AUX
ftr-386	1211	51	equal	equal	ADJ
ftr-386	1211	52	to	to	ADP
ftr-386	1211	53	the	the	DET
ftr-386	1211	54	amount	amount	NOUN
ftr-386	1211	55	of	of	ADP
ftr-386	1211	56	the	the	DET
ftr-386	1211	57	recovery	recovery	NOUN
ftr-386	1211	58	.	.	PUNCT
ftr-386	1212	1	but	but	CCONJ
ftr-386	1212	2	damages	damage	NOUN
ftr-386	1212	3	simply	simply	ADV
ftr-386	1212	4	represent	represent	VERB
ftr-386	1212	5	a	a	DET
ftr-386	1212	6	determination	determination	NOUN
ftr-386	1212	7	of	of	ADP
ftr-386	1212	8	value	value	NOUN
ftr-386	1212	9	,	,	PUNCT
ftr-386	1212	10	and	and	CCONJ
ftr-386	1212	11	the	the	DET
ftr-386	1212	12	loss	loss	NOUN
ftr-386	1212	13	of	of	ADP
ftr-386	1212	14	value	value	NOUN
ftr-386	1212	15	attendant	attendant	NOUN
ftr-386	1212	16	upon	upon	SCONJ
ftr-386	1212	17	a	a	DET
ftr-386	1212	18	non	non	ADJ
ftr-386	1212	19	-	-	ADJ
ftr-386	1212	20	compensated	compensated	ADJ
ftr-386	1212	21	loss	loss	NOUN
ftr-386	1212	22	of	of	ADP
ftr-386	1212	23	human	human	ADJ
ftr-386	1212	24	capital	capital	NOUN
ftr-386	1212	25	is	be	AUX
ftr-386	1212	26	capable	capable	ADJ
ftr-386	1212	27	of	of	ADP
ftr-386	1212	28	determination	determination	NOUN
ftr-386	1212	29	in	in	ADP
ftr-386	1212	30	the	the	DET
ftr-386	1212	31	same	same	ADJ
ftr-386	1212	32	manner	manner	NOUN
ftr-386	1212	33	as	as	ADP
ftr-386	1212	34	in	in	ADP
ftr-386	1212	35	any	any	DET
ftr-386	1212	36	case	case	NOUN
ftr-386	1212	37	where	where	SCONJ
ftr-386	1212	38	there	there	PRON
ftr-386	1212	39	is	be	VERB
ftr-386	1212	40	compensation.224	compensation.224	NOUN
ftr-386	1212	41	in	in	ADP
ftr-386	1212	42	addition	addition	NOUN
ftr-386	1212	43	,	,	PUNCT
ftr-386	1212	44	it	it	PRON
ftr-386	1212	45	can	can	AUX
ftr-386	1212	46	not	not	PART
ftr-386	1212	47	simply	simply	ADV
ftr-386	1212	48	be	be	AUX
ftr-386	1212	49	assumed	assume	VERB
ftr-386	1212	50	that	that	SCONJ
ftr-386	1212	51	the	the	DET
ftr-386	1212	52	basis	basis	NOUN
ftr-386	1212	53	of	of	ADP
ftr-386	1212	54	the	the	DET
ftr-386	1212	55	lost	lose	VERB
ftr-386	1212	56	human	human	ADJ
ftr-386	1212	57	-	-	PUNCT
ftr-386	1212	58	capital	capital	NOUN
ftr-386	1212	59	component	component	NOUN
ftr-386	1212	60	equals	equal	VERB
ftr-386	1212	61	its	its	PRON
ftr-386	1212	62	value	value	NOUN
ftr-386	1212	63	.	.	PUNCT
ftr-386	1213	1	first	first	ADV
ftr-386	1213	2	,	,	PUNCT
ftr-386	1213	3	it	it	PRON
ftr-386	1213	4	must	must	AUX
ftr-386	1213	5	be	be	AUX
ftr-386	1213	6	established	establish	VERB
ftr-386	1213	7	that	that	SCONJ
ftr-386	1213	8	such	such	ADJ
ftr-386	1213	9	basis	basis	NOUN
ftr-386	1213	10	exists	exist	VERB
ftr-386	1213	11	in	in	ADP
ftr-386	1213	12	the	the	DET
ftr-386	1213	13	first	first	ADJ
ftr-386	1213	14	place	place	NOUN
ftr-386	1213	15	(	(	PUNCT
ftr-386	1213	16	and	and	CCONJ
ftr-386	1213	17	that	that	SCONJ
ftr-386	1213	18	it	it	PRON
ftr-386	1213	19	exceeds	exceed	VERB
ftr-386	1213	20	the	the	DET
ftr-386	1213	21	amount	amount	NOUN
ftr-386	1213	22	of	of	ADP
ftr-386	1213	23	the	the	DET
ftr-386	1213	24	loss	loss	NOUN
ftr-386	1213	25	)	)	PUNCT
ftr-386	1213	26	.	.	PUNCT
ftr-386	1214	1	second	second	ADJ
ftr-386	1214	2	,	,	PUNCT
ftr-386	1214	3	the225	the225	NOUN
ftr-386	1214	4	amount	amount	NOUN
ftr-386	1214	5	of	of	ADP
ftr-386	1214	6	basis	basis	NOUN
ftr-386	1214	7	that	that	PRON
ftr-386	1214	8	can	can	AUX
ftr-386	1214	9	be	be	AUX
ftr-386	1214	10	taken	take	VERB
ftr-386	1214	11	as	as	ADP
ftr-386	1214	12	an	an	DET
ftr-386	1214	13	offset	offset	NOUN
ftr-386	1214	14	is	be	AUX
ftr-386	1214	15	the	the	DET
ftr-386	1214	16	taxpayer	taxpayer	NOUN
ftr-386	1214	17	’s	’s	PART
ftr-386	1214	18	basis	basis	NOUN
ftr-386	1214	19	in	in	ADP
ftr-386	1214	20	the	the	DET
ftr-386	1214	21	particular	particular	ADJ
ftr-386	1214	22	component	component	NOUN
ftr-386	1214	23	of	of	ADP
ftr-386	1214	24	human	human	ADJ
ftr-386	1214	25	capital	capital	NOUN
ftr-386	1214	26	that	that	PRON
ftr-386	1214	27	is	be	AUX
ftr-386	1214	28	lost	lose	VERB
ftr-386	1214	29	;	;	PUNCT
ftr-386	1214	30	if	if	SCONJ
ftr-386	1214	31	such	such	ADJ
ftr-386	1214	32	basis	basis	NOUN
ftr-386	1214	33	can	can	AUX
ftr-386	1214	34	not	not	PART
ftr-386	1214	35	be	be	AUX
ftr-386	1214	36	identified	identify	VERB
ftr-386	1214	37	(	(	PUNCT
ftr-386	1214	38	which	which	PRON
ftr-386	1214	39	is	be	AUX
ftr-386	1214	40	certain	certain	ADJ
ftr-386	1214	41	to	to	PART
ftr-386	1214	42	be	be	AUX
ftr-386	1214	43	the	the	DET
ftr-386	1214	44	case	case	NOUN
ftr-386	1214	45	)	)	PUNCT
ftr-386	1214	46	,	,	PUNCT
ftr-386	1214	47	the	the	DET
ftr-386	1214	48	taxpayer	taxpayer	NOUN
ftr-386	1214	49	’s	’s	PART
ftr-386	1214	50	basis	basis	NOUN
ftr-386	1214	51	in	in	ADP
ftr-386	1214	52	the	the	DET
ftr-386	1214	53	lost	lose	VERB
ftr-386	1214	54	component	component	NOUN
ftr-386	1214	55	is	be	AUX
ftr-386	1214	56	the	the	DET
ftr-386	1214	57	same	same	ADJ
ftr-386	1214	58	percentage	percentage	NOUN
ftr-386	1214	59	of	of	ADP
ftr-386	1214	60	her	her	PRON
ftr-386	1214	61	total	total	ADJ
ftr-386	1214	62	basis	basis	NOUN
ftr-386	1214	63	in	in	ADP
ftr-386	1214	64	her	her	PRON
ftr-386	1214	65	entire	entire	ADJ
ftr-386	1214	66	human	human	ADJ
ftr-386	1214	67	capital	capital	NOUN
ftr-386	1214	68	as	as	ADP
ftr-386	1214	69	the	the	DET
ftr-386	1214	70	total	total	ADJ
ftr-386	1214	71	amount	amount	NOUN
ftr-386	1214	72	of	of	ADP
ftr-386	1214	73	the	the	DET
ftr-386	1214	74	loss	loss	NOUN
ftr-386	1214	75	bears	bear	NOUN
ftr-386	1214	76	to	to	ADP
ftr-386	1214	77	the	the	DET
ftr-386	1214	78	total	total	ADJ
ftr-386	1214	79	pre	pre	ADJ
ftr-386	1214	80	-	-	ADJ
ftr-386	1214	81	loss	loss	ADJ
ftr-386	1214	82	value	value	NOUN
ftr-386	1214	83	of	of	ADP
ftr-386	1214	84	the	the	DET
ftr-386	1214	85	human	human	ADJ
ftr-386	1214	86	capital.226	capital.226	PROPN
ftr-386	1214	87	the	the	DET
ftr-386	1214	88	problem	problem	NOUN
ftr-386	1214	89	is	be	AUX
ftr-386	1214	90	n’t	not	PART
ftr-386	1214	91	simply	simply	ADV
ftr-386	1214	92	one	one	NUM
ftr-386	1214	93	of	of	ADP
ftr-386	1214	94	accounting	accounting	NOUN
ftr-386	1214	95	difficulties	difficulty	NOUN
ftr-386	1214	96	.	.	PUNCT
ftr-386	1215	1	human	human	ADJ
ftr-386	1215	2	capital	capital	NOUN
ftr-386	1215	3	simply	simply	ADV
ftr-386	1215	4	does	do	AUX
ftr-386	1215	5	not	not	PART
ftr-386	1215	6	possess	possess	VERB
ftr-386	1215	7	basis	basis	NOUN
ftr-386	1215	8	as	as	ADP
ftr-386	1215	9	a	a	DET
ftr-386	1215	10	matter	matter	NOUN
ftr-386	1215	11	of	of	ADP
ftr-386	1215	12	law	law	NOUN
ftr-386	1215	13	.	.	PUNCT
ftr-386	1216	1	basis	basis	NOUN
ftr-386	1216	2	represents	represent	VERB
ftr-386	1216	3	a	a	DET
ftr-386	1216	4	taxpayer	taxpayer	NOUN
ftr-386	1216	5	’s	’s	PART
ftr-386	1216	6	422	422	NUM
ftr-386	1216	7	florida	florida	PROPN
ftr-386	1216	8	tax	tax	NOUN
ftr-386	1216	9	review	review	NOUN
ftr-386	1216	10	[	[	X
ftr-386	1216	11	vol.8:4	vol.8:4	NOUN
ftr-386	1216	12	227	227	NUM
ftr-386	1216	13	.	.	PUNCT
ftr-386	1217	1	basis	basis	NOUN
ftr-386	1217	2	can	can	AUX
ftr-386	1217	3	derive	derive	VERB
ftr-386	1217	4	from	from	ADP
ftr-386	1217	5	“	"	PUNCT
ftr-386	1217	6	income	income	NOUN
ftr-386	1217	7	”	"	PUNCT
ftr-386	1217	8	expressly	expressly	ADV
ftr-386	1217	9	exempt	exempt	ADJ
ftr-386	1217	10	from	from	ADP
ftr-386	1217	11	tax	tax	NOUN
ftr-386	1217	12	.	.	PUNCT
ftr-386	1218	1	in	in	ADP
ftr-386	1218	2	such	such	DET
ftr-386	1218	3	a	a	DET
ftr-386	1218	4	case	case	NOUN
ftr-386	1218	5	,	,	PUNCT
ftr-386	1218	6	basis	basis	NOUN
ftr-386	1218	7	“	"	PUNCT
ftr-386	1218	8	preserves	preserve	NOUN
ftr-386	1218	9	”	"	PUNCT
ftr-386	1218	10	the	the	DET
ftr-386	1218	11	express	express	ADJ
ftr-386	1218	12	exclusion	exclusion	NOUN
ftr-386	1218	13	.	.	PUNCT
ftr-386	1219	1	228	228	NUM
ftr-386	1219	2	.	.	PUNCT
ftr-386	1220	1	such	such	ADJ
ftr-386	1220	2	“	"	PUNCT
ftr-386	1220	3	wealth	wealth	NOUN
ftr-386	1220	4	”	"	PUNCT
ftr-386	1220	5	(	(	PUNCT
ftr-386	1220	6	if	if	SCONJ
ftr-386	1220	7	it	it	PRON
ftr-386	1220	8	be	be	AUX
ftr-386	1220	9	so	so	ADV
ftr-386	1220	10	conceived	conceive	VERB
ftr-386	1220	11	)	)	PUNCT
ftr-386	1220	12	is	be	AUX
ftr-386	1220	13	not	not	PART
ftr-386	1220	14	transferable	transferable	ADJ
ftr-386	1220	15	,	,	PUNCT
ftr-386	1220	16	nor	nor	CCONJ
ftr-386	1220	17	can	can	AUX
ftr-386	1220	18	it	it	PRON
ftr-386	1220	19	be	be	AUX
ftr-386	1220	20	liquidated	liquidate	VERB
ftr-386	1220	21	.	.	PUNCT
ftr-386	1221	1	229	229	NUM
ftr-386	1221	2	.	.	PUNCT
ftr-386	1222	1	see	see	VERB
ftr-386	1222	2	note	note	NOUN
ftr-386	1222	3	167	167	NUM
ftr-386	1222	4	.	.	PUNCT
ftr-386	1223	1	the	the	DET
ftr-386	1223	2	basis	basis	NOUN
ftr-386	1223	3	rules	rule	NOUN
ftr-386	1223	4	for	for	ADP
ftr-386	1223	5	gifts	gift	NOUN
ftr-386	1223	6	and	and	CCONJ
ftr-386	1223	7	bequests	bequest	NOUN
ftr-386	1223	8	(	(	PUNCT
ftr-386	1223	9	irc	irc	PROPN
ftr-386	1223	10	§	§	PROPN
ftr-386	1223	11	§	§	PROPN
ftr-386	1223	12	1014	1014	NUM
ftr-386	1223	13	and	and	CCONJ
ftr-386	1223	14	1015	1015	NUM
ftr-386	1223	15	)	)	PUNCT
ftr-386	1223	16	do	do	AUX
ftr-386	1223	17	not	not	PART
ftr-386	1223	18	apply	apply	VERB
ftr-386	1223	19	,	,	PUNCT
ftr-386	1223	20	as	as	SCONJ
ftr-386	1223	21	these	these	PRON
ftr-386	1223	22	only	only	ADV
ftr-386	1223	23	apply	apply	VERB
ftr-386	1223	24	to	to	ADP
ftr-386	1223	25	“	"	PUNCT
ftr-386	1223	26	property	property	NOUN
ftr-386	1223	27	”	"	PUNCT
ftr-386	1223	28	that	that	PRON
ftr-386	1223	29	can	can	AUX
ftr-386	1223	30	be	be	AUX
ftr-386	1223	31	transferred	transfer	VERB
ftr-386	1223	32	(	(	PUNCT
ftr-386	1223	33	gratuitously	gratuitously	ADV
ftr-386	1223	34	)	)	PUNCT
ftr-386	1223	35	.	.	PUNCT
ftr-386	1224	1	human	human	ADJ
ftr-386	1224	2	capital	capital	NOUN
ftr-386	1224	3	is	be	AUX
ftr-386	1224	4	not	not	PART
ftr-386	1224	5	transferable	transferable	ADJ
ftr-386	1224	6	.	.	PUNCT
ftr-386	1225	1	see	see	VERB
ftr-386	1225	2	bateman	bateman	PROPN
ftr-386	1225	3	v.	v.	PROPN
ftr-386	1225	4	comm’r	comm’r	PROPN
ftr-386	1225	5	,	,	PUNCT
ftr-386	1225	6	686	686	NUM
ftr-386	1225	7	f.2d	f.2d	NOUN
ftr-386	1225	8	217	217	NUM
ftr-386	1225	9	(	(	PUNCT
ftr-386	1225	10	4th	4th	ADJ
ftr-386	1225	11	cir	cir	NOUN
ftr-386	1225	12	.	.	PROPN
ftr-386	1225	13	1982	1982	NUM
ftr-386	1225	14	)	)	PUNCT
ftr-386	1225	15	.	.	PUNCT
ftr-386	1226	1	230	230	NUM
ftr-386	1226	2	.	.	PUNCT
ftr-386	1227	1	see	see	VERB
ftr-386	1227	2	regs	reg	NOUN
ftr-386	1227	3	.	.	PUNCT
ftr-386	1228	1	§	§	PROPN
ftr-386	1228	2	1.162	1.162	NUM
ftr-386	1228	3	-	-	SYM
ftr-386	1228	4	5(b	5(b	NUM
ftr-386	1228	5	)	)	PUNCT
ftr-386	1228	6	.	.	PUNCT
ftr-386	1229	1	231	231	NUM
ftr-386	1229	2	.	.	PUNCT
ftr-386	1230	1	this	this	PRON
ftr-386	1230	2	appears	appear	VERB
ftr-386	1230	3	to	to	PART
ftr-386	1230	4	be	be	AUX
ftr-386	1230	5	the	the	DET
ftr-386	1230	6	theory	theory	NOUN
ftr-386	1230	7	underlying	underlie	VERB
ftr-386	1230	8	the	the	DET
ftr-386	1230	9	basis	basis	NOUN
ftr-386	1230	10	disallowance	disallowance	NOUN
ftr-386	1230	11	rules	rule	NOUN
ftr-386	1230	12	referred	refer	VERB
ftr-386	1230	13	to	to	ADP
ftr-386	1230	14	in	in	ADP
ftr-386	1230	15	note	note	NOUN
ftr-386	1230	16	107	107	NUM
ftr-386	1230	17	.	.	PUNCT
ftr-386	1231	1	232	232	NUM
ftr-386	1231	2	.	.	PUNCT
ftr-386	1232	1	not	not	PART
ftr-386	1232	2	only	only	ADV
ftr-386	1232	3	can	can	AUX
ftr-386	1232	4	the	the	DET
ftr-386	1232	5	costs	cost	NOUN
ftr-386	1232	6	be	be	AUX
ftr-386	1232	7	recorded	record	VERB
ftr-386	1232	8	and	and	CCONJ
ftr-386	1232	9	tallied	tally	VERB
ftr-386	1232	10	,	,	PUNCT
ftr-386	1232	11	but	but	CCONJ
ftr-386	1232	12	also	also	ADV
ftr-386	1232	13	the	the	DET
ftr-386	1232	14	basis	basis	NOUN
ftr-386	1232	15	can	can	AUX
ftr-386	1232	16	be	be	AUX
ftr-386	1232	17	amortized	amortize	VERB
ftr-386	1232	18	as	as	ADP
ftr-386	1232	19	an	an	DET
ftr-386	1232	20	intangible	intangible	NOUN
ftr-386	1232	21	over	over	ADP
ftr-386	1232	22	the	the	DET
ftr-386	1232	23	taxpayer	taxpayer	NOUN
ftr-386	1232	24	’s	’s	PART
ftr-386	1232	25	actuarially	actuarially	ADV
ftr-386	1232	26	-	-	PUNCT
ftr-386	1232	27	determined	determine	VERB
ftr-386	1232	28	professional	professional	ADJ
ftr-386	1232	29	life	life	NOUN
ftr-386	1232	30	expectancy	expectancy	NOUN
ftr-386	1232	31	.	.	PUNCT
ftr-386	1233	1	cf	cf	NOUN
ftr-386	1233	2	.	.	PUNCT
ftr-386	1234	1	sharon	sharon	PROPN
ftr-386	1234	2	v.	v.	PROPN
ftr-386	1234	3	comm’r	comm’r	PROPN
ftr-386	1234	4	,	,	PUNCT
ftr-386	1234	5	note	note	VERB
ftr-386	1234	6	222	222	NUM
ftr-386	1234	7	(	(	PUNCT
ftr-386	1234	8	allowing	allow	VERB
ftr-386	1234	9	amortization	amortization	NOUN
ftr-386	1234	10	of	of	ADP
ftr-386	1234	11	the	the	DET
ftr-386	1234	12	cost	cost	NOUN
ftr-386	1234	13	of	of	ADP
ftr-386	1234	14	obtaining	obtain	VERB
ftr-386	1234	15	a	a	DET
ftr-386	1234	16	license	license	NOUN
ftr-386	1234	17	to	to	PART
ftr-386	1234	18	practice	practice	VERB
ftr-386	1234	19	law	law	NOUN
ftr-386	1234	20	)	)	PUNCT
ftr-386	1234	21	.	.	PUNCT
ftr-386	1235	1	233	233	NUM
ftr-386	1235	2	.	.	PUNCT
ftr-386	1235	3	see	see	VERB
ftr-386	1235	4	generally	generally	ADV
ftr-386	1235	5	,	,	PUNCT
ftr-386	1235	6	joseph	joseph	PROPN
ftr-386	1235	7	m.	m.	PROPN
ftr-386	1235	8	dodge	dodge	PROPN
ftr-386	1235	9	,	,	PUNCT
ftr-386	1235	10	taxing	tax	VERB
ftr-386	1235	11	human	human	ADJ
ftr-386	1235	12	capital	capital	NOUN
ftr-386	1235	13	acquisition	acquisition	NOUN
ftr-386	1235	14	costs	cost	NOUN
ftr-386	1235	15	or	or	CCONJ
ftr-386	1235	16	why	why	SCONJ
ftr-386	1235	17	costs	cost	NOUN
ftr-386	1235	18	of	of	ADP
ftr-386	1235	19	higher	high	ADJ
ftr-386	1235	20	education	education	NOUN
ftr-386	1235	21	should	should	AUX
ftr-386	1235	22	not	not	PART
ftr-386	1235	23	be	be	AUX
ftr-386	1235	24	deducted	deduct	VERB
ftr-386	1235	25	or	or	CCONJ
ftr-386	1235	26	amortized	amortize	VERB
ftr-386	1235	27	,	,	PUNCT
ftr-386	1235	28	54	54	NUM
ftr-386	1235	29	ohio	ohio	PROPN
ftr-386	1235	30	st	st	PROPN
ftr-386	1235	31	.	.	PROPN
ftr-386	1235	32	l.	l.	PROPN
ftr-386	1235	33	j.	j.	PROPN
ftr-386	1236	1	927	927	NUM
ftr-386	1236	2	(	(	PUNCT
ftr-386	1236	3	1993	1993	NUM
ftr-386	1236	4	)	)	PUNCT
ftr-386	1236	5	.	.	PUNCT
ftr-386	1237	1	234	234	NUM
ftr-386	1237	2	.	.	PUNCT
ftr-386	1238	1	see	see	VERB
ftr-386	1238	2	460	460	NUM
ftr-386	1238	3	f.3d	f.3d	NUM
ftr-386	1238	4	at	at	ADP
ftr-386	1238	5	87	87	NUM
ftr-386	1238	6	-	-	SYM
ftr-386	1238	7	88	88	NUM
ftr-386	1238	8	.	.	PUNCT
ftr-386	1239	1	cost	cost	NOUN
ftr-386	1239	2	expressed	express	VERB
ftr-386	1239	3	in	in	ADP
ftr-386	1239	4	dollars	dollar	NOUN
ftr-386	1239	5	that	that	PRON
ftr-386	1239	6	have	have	AUX
ftr-386	1239	7	previously	previously	ADV
ftr-386	1239	8	been	be	AUX
ftr-386	1239	9	taxable	taxable	ADJ
ftr-386	1239	10	to	to	ADP
ftr-386	1239	11	that	that	PRON
ftr-386	1239	12	taxpayer.227	taxpayer.227	VERB
ftr-386	1239	13	the	the	DET
ftr-386	1239	14	principal	principal	ADJ
ftr-386	1239	15	component	component	NOUN
ftr-386	1239	16	of	of	ADP
ftr-386	1239	17	human	human	ADJ
ftr-386	1239	18	capital	capital	NOUN
ftr-386	1239	19	is	be	AUX
ftr-386	1239	20	a	a	DET
ftr-386	1239	21	person	person	NOUN
ftr-386	1239	22	’s	’s	PART
ftr-386	1239	23	body	body	NOUN
ftr-386	1239	24	and	and	CCONJ
ftr-386	1239	25	its	its	PRON
ftr-386	1239	26	attendant	attendant	ADJ
ftr-386	1239	27	capabilities	capability	NOUN
ftr-386	1239	28	.	.	PUNCT
ftr-386	1240	1	other	other	ADJ
ftr-386	1240	2	components	component	NOUN
ftr-386	1240	3	result	result	VERB
ftr-386	1240	4	from	from	ADP
ftr-386	1240	5	the	the	DET
ftr-386	1240	6	acquisition	acquisition	NOUN
ftr-386	1240	7	of	of	ADP
ftr-386	1240	8	learning	learning	NOUN
ftr-386	1240	9	,	,	PUNCT
ftr-386	1240	10	culture	culture	NOUN
ftr-386	1240	11	,	,	PUNCT
ftr-386	1240	12	social	social	ADJ
ftr-386	1240	13	skills	skill	NOUN
ftr-386	1240	14	,	,	PUNCT
ftr-386	1240	15	and	and	CCONJ
ftr-386	1240	16	the	the	DET
ftr-386	1240	17	like	like	ADJ
ftr-386	1240	18	.	.	PUNCT
ftr-386	1241	1	however	however	ADV
ftr-386	1241	2	,	,	PUNCT
ftr-386	1241	3	none	none	NOUN
ftr-386	1241	4	of	of	ADP
ftr-386	1241	5	these	these	DET
ftr-386	1241	6	items	item	NOUN
ftr-386	1241	7	is	be	AUX
ftr-386	1241	8	considered	consider	VERB
ftr-386	1241	9	“	"	PUNCT
ftr-386	1241	10	income	income	NOUN
ftr-386	1241	11	”	"	PUNCT
ftr-386	1241	12	(	(	PUNCT
ftr-386	1241	13	an	an	DET
ftr-386	1241	14	accession	accession	NOUN
ftr-386	1241	15	to	to	ADP
ftr-386	1241	16	wealth	wealth	NOUN
ftr-386	1241	17	)	)	PUNCT
ftr-386	1241	18	upon	upon	SCONJ
ftr-386	1241	19	acquisition	acquisition	NOUN
ftr-386	1241	20	.	.	PUNCT
ftr-386	1242	1	in	in	ADP
ftr-386	1242	2	addition	addition	NOUN
ftr-386	1242	3	,	,	PUNCT
ftr-386	1242	4	any	any	DET
ftr-386	1242	5	costs	cost	NOUN
ftr-386	1242	6	incurred	incur	VERB
ftr-386	1242	7	by228	by228	PROPN
ftr-386	1242	8	third	third	ADJ
ftr-386	1242	9	parties	party	NOUN
ftr-386	1242	10	(	(	PUNCT
ftr-386	1242	11	parents	parent	NOUN
ftr-386	1242	12	,	,	PUNCT
ftr-386	1242	13	relatives	relative	NOUN
ftr-386	1242	14	,	,	PUNCT
ftr-386	1242	15	friends	friend	NOUN
ftr-386	1242	16	,	,	PUNCT
ftr-386	1242	17	government	government	NOUN
ftr-386	1242	18	)	)	PUNCT
ftr-386	1242	19	in	in	ADP
ftr-386	1242	20	providing	provide	VERB
ftr-386	1242	21	a	a	DET
ftr-386	1242	22	person	person	NOUN
ftr-386	1242	23	with	with	ADP
ftr-386	1242	24	human	human	ADJ
ftr-386	1242	25	capital	capital	NOUN
ftr-386	1242	26	do	do	AUX
ftr-386	1242	27	not	not	PART
ftr-386	1242	28	transfer	transfer	VERB
ftr-386	1242	29	to	to	ADP
ftr-386	1242	30	the	the	DET
ftr-386	1242	31	taxpayer	taxpayer	NOUN
ftr-386	1242	32	,	,	PUNCT
ftr-386	1242	33	the	the	DET
ftr-386	1242	34	supreme	supreme	PROPN
ftr-386	1242	35	court	court	PROPN
ftr-386	1242	36	having	having	AUX
ftr-386	1242	37	held	hold	VERB
ftr-386	1242	38	that	that	DET
ftr-386	1242	39	third	third	ADJ
ftr-386	1242	40	-	-	PUNCT
ftr-386	1242	41	party	party	NOUN
ftr-386	1242	42	contributions	contribution	NOUN
ftr-386	1242	43	to	to	ADP
ftr-386	1242	44	the	the	DET
ftr-386	1242	45	capital	capital	NOUN
ftr-386	1242	46	of	of	ADP
ftr-386	1242	47	a	a	DET
ftr-386	1242	48	corporation	corporation	NOUN
ftr-386	1242	49	have	have	VERB
ftr-386	1242	50	a	a	DET
ftr-386	1242	51	zero	zero	NUM
ftr-386	1242	52	basis	basis	NOUN
ftr-386	1242	53	to	to	ADP
ftr-386	1242	54	the	the	DET
ftr-386	1242	55	corporation	corporation	NOUN
ftr-386	1242	56	.	.	PUNCT
ftr-386	1243	1	finally	finally	ADV
ftr-386	1243	2	,	,	PUNCT
ftr-386	1243	3	most	most	ADJ
ftr-386	1243	4	costs	cost	NOUN
ftr-386	1243	5	incurred	incur	VERB
ftr-386	1243	6	by	by	ADP
ftr-386	1243	7	the	the	DET
ftr-386	1243	8	taxpayer	taxpayer	NOUN
ftr-386	1243	9	with	with	ADP
ftr-386	1243	10	her	her	PRON
ftr-386	1243	11	own229	own229	PROPN
ftr-386	1243	12	funds	fund	NOUN
ftr-386	1243	13	that	that	PRON
ftr-386	1243	14	result	result	VERB
ftr-386	1243	15	in	in	ADP
ftr-386	1243	16	the	the	DET
ftr-386	1243	17	acquisition	acquisition	NOUN
ftr-386	1243	18	of	of	ADP
ftr-386	1243	19	human	human	ADJ
ftr-386	1243	20	capital	capital	NOUN
ftr-386	1243	21	(	(	PUNCT
ftr-386	1243	22	living	living	NOUN
ftr-386	1243	23	costs	cost	NOUN
ftr-386	1243	24	)	)	PUNCT
ftr-386	1243	25	are	be	AUX
ftr-386	1243	26	treated	treat	VERB
ftr-386	1243	27	as	as	ADP
ftr-386	1243	28	expenses	expense	NOUN
ftr-386	1243	29	,	,	PUNCT
ftr-386	1243	30	not	not	PART
ftr-386	1243	31	capital	capital	NOUN
ftr-386	1243	32	expenditures	expenditure	NOUN
ftr-386	1243	33	.	.	PUNCT
ftr-386	1244	1	about	about	ADP
ftr-386	1244	2	the	the	DET
ftr-386	1244	3	only	only	ADJ
ftr-386	1244	4	item	item	NOUN
ftr-386	1244	5	that	that	PRON
ftr-386	1244	6	might	might	AUX
ftr-386	1244	7	create	create	VERB
ftr-386	1244	8	basis	basis	NOUN
ftr-386	1244	9	(	(	PUNCT
ftr-386	1244	10	in	in	ADP
ftr-386	1244	11	theory	theory	NOUN
ftr-386	1244	12	,	,	PUNCT
ftr-386	1244	13	at	at	ADP
ftr-386	1244	14	least	least	ADJ
ftr-386	1244	15	)	)	PUNCT
ftr-386	1244	16	would	would	AUX
ftr-386	1244	17	be	be	AUX
ftr-386	1244	18	self	self	NOUN
ftr-386	1244	19	-	-	PUNCT
ftr-386	1244	20	paid	pay	VERB
ftr-386	1244	21	education	education	NOUN
ftr-386	1244	22	that	that	PRON
ftr-386	1244	23	qualifies	qualify	VERB
ftr-386	1244	24	one	one	NUM
ftr-386	1244	25	for	for	ADP
ftr-386	1244	26	a	a	DET
ftr-386	1244	27	new	new	ADJ
ftr-386	1244	28	trade	trade	NOUN
ftr-386	1244	29	or	or	CCONJ
ftr-386	1244	30	business	business	NOUN
ftr-386	1244	31	.	.	PUNCT
ftr-386	1245	1	however	however	ADV
ftr-386	1245	2	,	,	PUNCT
ftr-386	1245	3	it	it	PRON
ftr-386	1245	4	appears	appear	VERB
ftr-386	1245	5	that	that	SCONJ
ftr-386	1245	6	such	such	ADJ
ftr-386	1245	7	costs	cost	NOUN
ftr-386	1245	8	do	do	AUX
ftr-386	1245	9	not	not	PART
ftr-386	1245	10	create	create	VERB
ftr-386	1245	11	basis	basis	NOUN
ftr-386	1245	12	as230	as230	PRON
ftr-386	1245	13	a	a	DET
ftr-386	1245	14	matter	matter	NOUN
ftr-386	1245	15	of	of	ADP
ftr-386	1245	16	positive	positive	ADJ
ftr-386	1245	17	law	law	NOUN
ftr-386	1245	18	,	,	PUNCT
ftr-386	1245	19	on	on	ADP
ftr-386	1245	20	the	the	DET
ftr-386	1245	21	theory	theory	NOUN
ftr-386	1245	22	that	that	SCONJ
ftr-386	1245	23	inherently	inherently	ADV
ftr-386	1245	24	personal	personal	ADJ
ftr-386	1245	25	costs	cost	NOUN
ftr-386	1245	26	(	(	PUNCT
ftr-386	1245	27	that	that	PRON
ftr-386	1245	28	can	can	AUX
ftr-386	1245	29	not	not	PART
ftr-386	1245	30	be	be	AUX
ftr-386	1245	31	deducted	deduct	VERB
ftr-386	1245	32	as	as	ADP
ftr-386	1245	33	expenses	expense	NOUN
ftr-386	1245	34	)	)	PUNCT
ftr-386	1245	35	can	can	AUX
ftr-386	1245	36	not	not	PART
ftr-386	1245	37	be	be	AUX
ftr-386	1245	38	deducted	deduct	VERB
ftr-386	1245	39	indirectly	indirectly	ADV
ftr-386	1245	40	through	through	ADP
ftr-386	1245	41	capitalization	capitalization	NOUN
ftr-386	1245	42	and	and	CCONJ
ftr-386	1245	43	depreciation	depreciation	NOUN
ftr-386	1245	44	or	or	CCONJ
ftr-386	1245	45	basis	basis	NOUN
ftr-386	1245	46	offset	offset	NOUN
ftr-386	1245	47	.	.	PUNCT
ftr-386	1246	1	in	in	ADP
ftr-386	1246	2	any	any	DET
ftr-386	1246	3	event	event	NOUN
ftr-386	1246	4	,	,	PUNCT
ftr-386	1246	5	most	most	ADJ
ftr-386	1246	6	people	people	NOUN
ftr-386	1246	7	incur	incur	VERB
ftr-386	1246	8	no	no	DET
ftr-386	1246	9	human-231	human-231	ADJ
ftr-386	1246	10	capital	capital	NOUN
ftr-386	1246	11	capital	capital	NOUN
ftr-386	1246	12	expenditures	expenditure	NOUN
ftr-386	1246	13	,	,	PUNCT
ftr-386	1246	14	and	and	CCONJ
ftr-386	1246	15	none	none	NOUN
ftr-386	1246	16	were	be	AUX
ftr-386	1246	17	alleged	allege	VERB
ftr-386	1246	18	to	to	PART
ftr-386	1246	19	have	have	AUX
ftr-386	1246	20	been	be	AUX
ftr-386	1246	21	incurred	incur	VERB
ftr-386	1246	22	in	in	ADP
ftr-386	1246	23	murphy	murphy	PROPN
ftr-386	1246	24	.	.	PUNCT
ftr-386	1247	1	note	note	VERB
ftr-386	1247	2	,	,	PUNCT
ftr-386	1247	3	however	however	ADV
ftr-386	1247	4	,	,	PUNCT
ftr-386	1247	5	that	that	SCONJ
ftr-386	1247	6	such	such	DET
ftr-386	1247	7	a	a	DET
ftr-386	1247	8	discrete	discrete	ADJ
ftr-386	1247	9	category	category	NOUN
ftr-386	1247	10	of	of	ADP
ftr-386	1247	11	cost	cost	NOUN
ftr-386	1247	12	is	be	AUX
ftr-386	1247	13	capable	capable	ADJ
ftr-386	1247	14	of	of	ADP
ftr-386	1247	15	accurate	accurate	ADJ
ftr-386	1247	16	accounting	accounting	NOUN
ftr-386	1247	17	.	.	PUNCT
ftr-386	1248	1	in	in	ADP
ftr-386	1248	2	sum	sum	NOUN
ftr-386	1248	3	,	,	PUNCT
ftr-386	1248	4	human	human	ADJ
ftr-386	1248	5	capital	capital	NOUN
ftr-386	1248	6	is	be	AUX
ftr-386	1248	7	similar	similar	ADJ
ftr-386	1248	8	to	to	ADP
ftr-386	1248	9	self	self	NOUN
ftr-386	1248	10	-	-	PUNCT
ftr-386	1248	11	created	create	VERB
ftr-386	1248	12	goodwill232	goodwill232	PROPN
ftr-386	1248	13	in	in	ADP
ftr-386	1248	14	having	have	VERB
ftr-386	1248	15	a	a	DET
ftr-386	1248	16	zero	zero	NUM
ftr-386	1248	17	basis	basis	NOUN
ftr-386	1248	18	(	(	PUNCT
ftr-386	1248	19	or	or	CCONJ
ftr-386	1248	20	close	close	ADJ
ftr-386	1248	21	to	to	ADP
ftr-386	1248	22	it	it	PRON
ftr-386	1248	23	)	)	PUNCT
ftr-386	1248	24	as	as	ADP
ftr-386	1248	25	a	a	DET
ftr-386	1248	26	matter	matter	NOUN
ftr-386	1248	27	of	of	ADP
ftr-386	1248	28	law.233	law.233	NOUN
ftr-386	1248	29	it	it	PRON
ftr-386	1248	30	is	be	AUX
ftr-386	1248	31	not	not	PART
ftr-386	1248	32	clear	clear	ADJ
ftr-386	1248	33	that	that	SCONJ
ftr-386	1248	34	the	the	DET
ftr-386	1248	35	murphy	murphy	PROPN
ftr-386	1248	36	panel	panel	NOUN
ftr-386	1248	37	really	really	ADV
ftr-386	1248	38	relied	rely	VERB
ftr-386	1248	39	on	on	ADP
ftr-386	1248	40	a	a	DET
ftr-386	1248	41	restoration	restoration	NOUN
ftr-386	1248	42	-	-	PUNCT
ftr-386	1248	43	ofhuman	ofhuman	NOUN
ftr-386	1248	44	-	-	PUNCT
ftr-386	1248	45	capital	capital	NOUN
ftr-386	1248	46	theory	theory	NOUN
ftr-386	1248	47	.	.	PUNCT
ftr-386	1249	1	not	not	PART
ftr-386	1249	2	only	only	ADV
ftr-386	1249	3	does	do	AUX
ftr-386	1249	4	a	a	DET
ftr-386	1249	5	recovery	recovery	NOUN
ftr-386	1249	6	for	for	ADP
ftr-386	1249	7	emotional	emotional	ADJ
ftr-386	1249	8	harm	harm	NOUN
ftr-386	1249	9	fail	fail	VERB
ftr-386	1249	10	to	to	PART
ftr-386	1249	11	demonstrate	demonstrate	VERB
ftr-386	1249	12	any	any	DET
ftr-386	1249	13	loss	loss	NOUN
ftr-386	1249	14	of	of	ADP
ftr-386	1249	15	human	human	ADJ
ftr-386	1249	16	capital	capital	NOUN
ftr-386	1249	17	in	in	ADP
ftr-386	1249	18	fact	fact	NOUN
ftr-386	1249	19	,	,	PUNCT
ftr-386	1249	20	but	but	CCONJ
ftr-386	1249	21	also	also	ADV
ftr-386	1249	22	it	it	PRON
ftr-386	1249	23	is	be	AUX
ftr-386	1249	24	not	not	PART
ftr-386	1249	25	clear	clear	ADJ
ftr-386	1249	26	that	that	SCONJ
ftr-386	1249	27	as	as	ADP
ftr-386	1249	28	a	a	DET
ftr-386	1249	29	matter	matter	NOUN
ftr-386	1249	30	of	of	ADP
ftr-386	1249	31	purely	purely	ADV
ftr-386	1249	32	tax	tax	NOUN
ftr-386	1249	33	policy	policy	NOUN
ftr-386	1249	34	(	(	PUNCT
ftr-386	1249	35	as	as	ADP
ftr-386	1249	36	distinct	distinct	ADJ
ftr-386	1249	37	from	from	ADP
ftr-386	1249	38	tort	tort	NOUN
ftr-386	1249	39	policy	policy	NOUN
ftr-386	1249	40	)	)	PUNCT
ftr-386	1249	41	an	an	DET
ftr-386	1249	42	exclusion	exclusion	NOUN
ftr-386	1249	43	is	be	AUX
ftr-386	1249	44	appropriate	appropriate	ADJ
ftr-386	1249	45	where	where	SCONJ
ftr-386	1249	46	human	human	ADJ
ftr-386	1249	47	capital	capital	NOUN
ftr-386	1249	48	is	be	AUX
ftr-386	1249	49	lost	lose	VERB
ftr-386	1249	50	and	and	CCONJ
ftr-386	1249	51	replaced	replace	VERB
ftr-386	1249	52	by	by	ADP
ftr-386	1249	53	cash	cash	NOUN
ftr-386	1249	54	.	.	PUNCT
ftr-386	1250	1	a	a	DET
ftr-386	1250	2	recovery	recovery	NOUN
ftr-386	1250	3	for234	for234	PROPN
ftr-386	1250	4	2007	2007	NUM
ftr-386	1250	5	murphy	murphy	PROPN
ftr-386	1250	6	and	and	CCONJ
ftr-386	1250	7	the	the	DET
ftr-386	1250	8	sixteenth	sixteenth	ADJ
ftr-386	1250	9	amendment	amendment	NOUN
ftr-386	1250	10	423	423	NUM
ftr-386	1250	11	235	235	NUM
ftr-386	1250	12	.	.	PUNCT
ftr-386	1251	1	although	although	SCONJ
ftr-386	1251	2	some	some	DET
ftr-386	1251	3	human	human	ADJ
ftr-386	1251	4	capital	capital	NOUN
ftr-386	1251	5	may	may	AUX
ftr-386	1251	6	be	be	AUX
ftr-386	1251	7	viewed	view	VERB
ftr-386	1251	8	as	as	ADP
ftr-386	1251	9	having	having	AUX
ftr-386	1251	10	been	be	AUX
ftr-386	1251	11	acquired	acquire	VERB
ftr-386	1251	12	with	with	ADP
ftr-386	1251	13	after	after	ADP
ftr-386	1251	14	-	-	PUNCT
ftr-386	1251	15	tax	tax	NOUN
ftr-386	1251	16	(	(	PUNCT
ftr-386	1251	17	nondeductible	nondeductible	ADJ
ftr-386	1251	18	)	)	PUNCT
ftr-386	1251	19	dollars	dollar	NOUN
ftr-386	1251	20	of	of	ADP
ftr-386	1251	21	the	the	DET
ftr-386	1251	22	taxpayer	taxpayer	NOUN
ftr-386	1251	23	,	,	PUNCT
ftr-386	1251	24	most	most	ADJ
ftr-386	1251	25	of	of	ADP
ftr-386	1251	26	it	it	PRON
ftr-386	1251	27	is	be	AUX
ftr-386	1251	28	acquired	acquire	VERB
ftr-386	1251	29	tax	tax	NOUN
ftr-386	1251	30	-	-	PUNCT
ftr-386	1251	31	free	free	ADJ
ftr-386	1251	32	from	from	ADP
ftr-386	1251	33	third	third	ADJ
ftr-386	1251	34	parties	party	NOUN
ftr-386	1251	35	and	and	CCONJ
ftr-386	1251	36	the	the	DET
ftr-386	1251	37	environment	environment	NOUN
ftr-386	1251	38	.	.	PUNCT
ftr-386	1252	1	236	236	NUM
ftr-386	1252	2	.	.	PUNCT
ftr-386	1252	3	wages	wage	NOUN
ftr-386	1252	4	are	be	AUX
ftr-386	1252	5	taxed	tax	VERB
ftr-386	1252	6	.	.	PUNCT
ftr-386	1253	1	cash	cash	NOUN
ftr-386	1253	2	that	that	PRON
ftr-386	1253	3	is	be	AUX
ftr-386	1253	4	invested	invest	VERB
ftr-386	1253	5	(	(	PUNCT
ftr-386	1253	6	treated	treat	VERB
ftr-386	1253	7	as	as	ADP
ftr-386	1253	8	a	a	DET
ftr-386	1253	9	capital	capital	NOUN
ftr-386	1253	10	expenditure	expenditure	NOUN
ftr-386	1253	11	)	)	PUNCT
ftr-386	1253	12	is	be	AUX
ftr-386	1253	13	not	not	PART
ftr-386	1253	14	deductible	deductible	ADJ
ftr-386	1253	15	in	in	ADP
ftr-386	1253	16	theory	theory	NOUN
ftr-386	1253	17	and	and	CCONJ
ftr-386	1253	18	in	in	ADP
ftr-386	1253	19	a	a	DET
ftr-386	1253	20	good	good	ADJ
ftr-386	1253	21	deal	deal	NOUN
ftr-386	1253	22	of	of	ADP
ftr-386	1253	23	practice	practice	NOUN
ftr-386	1253	24	,	,	PUNCT
ftr-386	1253	25	see	see	VERB
ftr-386	1253	26	irc	irc	PROPN
ftr-386	1253	27	§	§	PROPN
ftr-386	1253	28	263	263	NUM
ftr-386	1253	29	,	,	PUNCT
ftr-386	1253	30	and	and	CCONJ
ftr-386	1253	31	therefore	therefore	ADV
ftr-386	1253	32	retains	retain	VERB
ftr-386	1253	33	its	its	PRON
ftr-386	1253	34	after	after	ADP
ftr-386	1253	35	-	-	PUNCT
ftr-386	1253	36	tax	tax	NOUN
ftr-386	1253	37	status	status	NOUN
ftr-386	1253	38	.	.	PUNCT
ftr-386	1254	1	237	237	NUM
ftr-386	1254	2	.	.	PUNCT
ftr-386	1255	1	cf	cf	INTJ
ftr-386	1255	2	.	.	PUNCT
ftr-386	1256	1	irc	irc	PROPN
ftr-386	1256	2	§	§	PROPN
ftr-386	1256	3	1033	1033	NUM
ftr-386	1256	4	(	(	PUNCT
ftr-386	1256	5	no	no	DET
ftr-386	1256	6	gain	gain	NOUN
ftr-386	1256	7	on	on	ADP
ftr-386	1256	8	involuntary	involuntary	ADJ
ftr-386	1256	9	conversion	conversion	NOUN
ftr-386	1256	10	of	of	ADP
ftr-386	1256	11	property	property	NOUN
ftr-386	1256	12	if	if	SCONJ
ftr-386	1256	13	entire	entire	ADJ
ftr-386	1256	14	proceeds	proceed	NOUN
ftr-386	1256	15	are	be	AUX
ftr-386	1256	16	rolled	roll	VERB
ftr-386	1256	17	-	-	PUNCT
ftr-386	1256	18	over	over	ADP
ftr-386	1256	19	into	into	ADP
ftr-386	1256	20	similar	similar	ADJ
ftr-386	1256	21	-	-	PUNCT
ftr-386	1256	22	use	use	NOUN
ftr-386	1256	23	property	property	NOUN
ftr-386	1256	24	)	)	PUNCT
ftr-386	1256	25	.	.	PUNCT
ftr-386	1257	1	238	238	NUM
ftr-386	1257	2	.	.	X
ftr-386	1258	1	313	313	NUM
ftr-386	1258	2	u.s	u.s	PROPN
ftr-386	1258	3	.	.	PROPN
ftr-386	1258	4	28	28	NUM
ftr-386	1258	5	(	(	PUNCT
ftr-386	1258	6	1941	1941	NUM
ftr-386	1258	7	)	)	PUNCT
ftr-386	1258	8	.	.	PUNCT
ftr-386	1259	1	lost	lose	VERB
ftr-386	1259	2	earning	earn	VERB
ftr-386	1259	3	capacity	capacity	NOUN
ftr-386	1259	4	can	can	AUX
ftr-386	1259	5	be	be	AUX
ftr-386	1259	6	viewed	view	VERB
ftr-386	1259	7	as	as	ADP
ftr-386	1259	8	a	a	DET
ftr-386	1259	9	conversion	conversion	NOUN
ftr-386	1259	10	from	from	ADP
ftr-386	1259	11	human	human	ADJ
ftr-386	1259	12	capital	capital	NOUN
ftr-386	1259	13	,	,	PUNCT
ftr-386	1259	14	which	which	PRON
ftr-386	1259	15	is	be	AUX
ftr-386	1259	16	“	"	PUNCT
ftr-386	1259	17	before	before	ADP
ftr-386	1259	18	tax	tax	NOUN
ftr-386	1259	19	,	,	PUNCT
ftr-386	1259	20	”	"	PUNCT
ftr-386	1259	21	to	to	ADP
ftr-386	1259	22	either	either	CCONJ
ftr-386	1259	23	wages	wage	NOUN
ftr-386	1259	24	or	or	CCONJ
ftr-386	1259	25	investment	investment	NOUN
ftr-386	1259	26	capital	capital	NOUN
ftr-386	1259	27	,	,	PUNCT
ftr-386	1259	28	both	both	PRON
ftr-386	1259	29	of	of	ADP
ftr-386	1259	30	which	which	PRON
ftr-386	1259	31	are235	are235	PROPN
ftr-386	1259	32	supposed	suppose	VERB
ftr-386	1259	33	to	to	PART
ftr-386	1259	34	be	be	AUX
ftr-386	1259	35	after	after	ADP
ftr-386	1259	36	-	-	PUNCT
ftr-386	1259	37	tax	tax	NOUN
ftr-386	1259	38	.	.	PUNCT
ftr-386	1260	1	a	a	DET
ftr-386	1260	2	recovery	recovery	NOUN
ftr-386	1260	3	for	for	ADP
ftr-386	1260	4	lost	lose	VERB
ftr-386	1260	5	human	human	ADJ
ftr-386	1260	6	capital	capital	NOUN
ftr-386	1260	7	can	can	AUX
ftr-386	1260	8	be	be	AUX
ftr-386	1260	9	invested236	invested236	PROPN
ftr-386	1260	10	in	in	ADP
ftr-386	1260	11	an	an	DET
ftr-386	1260	12	annuity	annuity	NOUN
ftr-386	1260	13	that	that	PRON
ftr-386	1260	14	would	would	AUX
ftr-386	1260	15	replace	replace	VERB
ftr-386	1260	16	the	the	DET
ftr-386	1260	17	lost	lose	VERB
ftr-386	1260	18	wage	wage	NOUN
ftr-386	1260	19	stream	stream	NOUN
ftr-386	1260	20	.	.	PUNCT
ftr-386	1261	1	taxing	tax	VERB
ftr-386	1261	2	the	the	DET
ftr-386	1261	3	recovery	recovery	NOUN
ftr-386	1261	4	would	would	AUX
ftr-386	1261	5	simply	simply	ADV
ftr-386	1261	6	place	place	VERB
ftr-386	1261	7	the	the	DET
ftr-386	1261	8	annuitant	annuitant	NOUN
ftr-386	1261	9	on	on	ADP
ftr-386	1261	10	an	an	DET
ftr-386	1261	11	equal	equal	ADJ
ftr-386	1261	12	tax	tax	NOUN
ftr-386	1261	13	footing	footing	NOUN
ftr-386	1261	14	with	with	ADP
ftr-386	1261	15	other	other	ADJ
ftr-386	1261	16	investors	investor	NOUN
ftr-386	1261	17	.	.	PUNCT
ftr-386	1262	1	excluding	exclude	VERB
ftr-386	1262	2	the	the	DET
ftr-386	1262	3	award	award	NOUN
ftr-386	1262	4	would	would	AUX
ftr-386	1262	5	have	have	VERB
ftr-386	1262	6	the	the	DET
ftr-386	1262	7	effect	effect	NOUN
ftr-386	1262	8	of	of	ADP
ftr-386	1262	9	preserving	preserve	VERB
ftr-386	1262	10	the	the	DET
ftr-386	1262	11	taxpayer	taxpayer	NOUN
ftr-386	1262	12	’s	’s	PART
ftr-386	1262	13	status	status	NOUN
ftr-386	1262	14	as	as	ADP
ftr-386	1262	15	a	a	DET
ftr-386	1262	16	(	(	PUNCT
ftr-386	1262	17	deemed	deem	VERB
ftr-386	1262	18	)	)	PUNCT
ftr-386	1262	19	wage	wage	NOUN
ftr-386	1262	20	-	-	PUNCT
ftr-386	1262	21	earner	earner	NOUN
ftr-386	1262	22	,	,	PUNCT
ftr-386	1262	23	rather	rather	ADV
ftr-386	1262	24	than	than	ADP
ftr-386	1262	25	investor	investor	NOUN
ftr-386	1262	26	(	(	PUNCT
ftr-386	1262	27	despite	despite	SCONJ
ftr-386	1262	28	being	be	AUX
ftr-386	1262	29	an	an	DET
ftr-386	1262	30	investor	investor	NOUN
ftr-386	1262	31	in	in	ADP
ftr-386	1262	32	fact	fact	NOUN
ftr-386	1262	33	)	)	PUNCT
ftr-386	1262	34	.	.	PUNCT
ftr-386	1263	1	surely	surely	ADV
ftr-386	1263	2	it	it	PRON
ftr-386	1263	3	is	be	AUX
ftr-386	1263	4	in	in	ADP
ftr-386	1263	5	the	the	DET
ftr-386	1263	6	discretion	discretion	NOUN
ftr-386	1263	7	of	of	ADP
ftr-386	1263	8	congress	congress	PROPN
ftr-386	1263	9	to	to	PART
ftr-386	1263	10	make	make	VERB
ftr-386	1263	11	this	this	DET
ftr-386	1263	12	choice	choice	NOUN
ftr-386	1263	13	or	or	CCONJ
ftr-386	1263	14	to	to	PART
ftr-386	1263	15	perhaps	perhaps	ADV
ftr-386	1263	16	to	to	PART
ftr-386	1263	17	select	select	VERB
ftr-386	1263	18	some	some	DET
ftr-386	1263	19	other	other	ADJ
ftr-386	1263	20	approach	approach	NOUN
ftr-386	1263	21	,	,	PUNCT
ftr-386	1263	22	such	such	ADJ
ftr-386	1263	23	as	as	ADP
ftr-386	1263	24	conditioning	condition	VERB
ftr-386	1263	25	the	the	DET
ftr-386	1263	26	exclusion	exclusion	NOUN
ftr-386	1263	27	on	on	ADP
ftr-386	1263	28	an	an	DET
ftr-386	1263	29	actual	actual	ADJ
ftr-386	1263	30	annuity	annuity	NOUN
ftr-386	1263	31	investment	investment	NOUN
ftr-386	1263	32	.	.	PUNCT
ftr-386	1264	1	237	237	NUM
ftr-386	1264	2	even	even	ADV
ftr-386	1264	3	if	if	SCONJ
ftr-386	1264	4	the	the	DET
ftr-386	1264	5	taxpayer	taxpayer	NOUN
ftr-386	1264	6	in	in	ADP
ftr-386	1264	7	murphy	murphy	PROPN
ftr-386	1264	8	had	have	VERB
ftr-386	1264	9	a	a	DET
ftr-386	1264	10	basis	basis	NOUN
ftr-386	1264	11	in	in	ADP
ftr-386	1264	12	her	her	PRON
ftr-386	1264	13	human	human	ADJ
ftr-386	1264	14	capital	capital	NOUN
ftr-386	1264	15	,	,	PUNCT
ftr-386	1264	16	she	she	PRON
ftr-386	1264	17	could	could	AUX
ftr-386	1264	18	not	not	PART
ftr-386	1264	19	have	have	VERB
ftr-386	1264	20	a	a	DET
ftr-386	1264	21	basis	basis	NOUN
ftr-386	1264	22	in	in	ADP
ftr-386	1264	23	her	her	PRON
ftr-386	1264	24	capacity	capacity	NOUN
ftr-386	1264	25	for	for	ADP
ftr-386	1264	26	emotional	emotional	ADJ
ftr-386	1264	27	well	well	NOUN
ftr-386	1264	28	-	-	PUNCT
ftr-386	1264	29	being	be	AUX
ftr-386	1264	30	(	(	PUNCT
ftr-386	1264	31	even	even	ADV
ftr-386	1264	32	if	if	SCONJ
ftr-386	1264	33	such	such	DET
ftr-386	1264	34	a	a	DET
ftr-386	1264	35	basis	basis	NOUN
ftr-386	1264	36	could	could	AUX
ftr-386	1264	37	be	be	AUX
ftr-386	1264	38	calculated	calculate	VERB
ftr-386	1264	39	)	)	PUNCT
ftr-386	1264	40	.	.	PUNCT
ftr-386	1265	1	at	at	ADP
ftr-386	1265	2	least	least	ADJ
ftr-386	1265	3	in	in	ADP
ftr-386	1265	4	the	the	DET
ftr-386	1265	5	realm	realm	NOUN
ftr-386	1265	6	of	of	ADP
ftr-386	1265	7	speculation	speculation	NOUN
ftr-386	1265	8	,	,	PUNCT
ftr-386	1265	9	costs	cost	NOUN
ftr-386	1265	10	of	of	ADP
ftr-386	1265	11	acquiring	acquire	VERB
ftr-386	1265	12	human	human	ADJ
ftr-386	1265	13	capital	capital	NOUN
ftr-386	1265	14	might	might	AUX
ftr-386	1265	15	be	be	AUX
ftr-386	1265	16	capitalized	capitalize	VERB
ftr-386	1265	17	,	,	PUNCT
ftr-386	1265	18	because	because	SCONJ
ftr-386	1265	19	human	human	ADJ
ftr-386	1265	20	capital	capital	NOUN
ftr-386	1265	21	is	be	AUX
ftr-386	1265	22	the	the	DET
ftr-386	1265	23	capacity	capacity	NOUN
ftr-386	1265	24	to	to	PART
ftr-386	1265	25	generate	generate	VERB
ftr-386	1265	26	future	future	ADJ
ftr-386	1265	27	wage	wage	NOUN
ftr-386	1265	28	income	income	NOUN
ftr-386	1265	29	,	,	PUNCT
ftr-386	1265	30	and	and	CCONJ
ftr-386	1265	31	capital	capital	NOUN
ftr-386	1265	32	expenditures	expenditure	NOUN
ftr-386	1265	33	are	be	AUX
ftr-386	1265	34	present	present	ADJ
ftr-386	1265	35	costs	cost	NOUN
ftr-386	1265	36	of	of	ADP
ftr-386	1265	37	obtaining	obtain	VERB
ftr-386	1265	38	future	future	ADJ
ftr-386	1265	39	includible	includible	ADJ
ftr-386	1265	40	income	income	NOUN
ftr-386	1265	41	.	.	PUNCT
ftr-386	1266	1	however	however	ADV
ftr-386	1266	2	,	,	PUNCT
ftr-386	1266	3	emotional	emotional	ADJ
ftr-386	1266	4	capacity	capacity	NOUN
ftr-386	1266	5	or	or	CCONJ
ftr-386	1266	6	normalcy	normalcy	NOUN
ftr-386	1266	7	is	be	AUX
ftr-386	1266	8	not	not	PART
ftr-386	1266	9	an	an	DET
ftr-386	1266	10	asset	asset	NOUN
ftr-386	1266	11	capable	capable	ADJ
ftr-386	1266	12	of	of	ADP
ftr-386	1266	13	producing	produce	VERB
ftr-386	1266	14	income	income	NOUN
ftr-386	1266	15	in	in	ADP
ftr-386	1266	16	the	the	DET
ftr-386	1266	17	tax	tax	NOUN
ftr-386	1266	18	sense	sense	NOUN
ftr-386	1266	19	,	,	PUNCT
ftr-386	1266	20	present	present	ADJ
ftr-386	1266	21	or	or	CCONJ
ftr-386	1266	22	future	future	ADJ
ftr-386	1266	23	.	.	PUNCT
ftr-386	1267	1	emotional	emotional	ADJ
ftr-386	1267	2	states	state	NOUN
ftr-386	1267	3	(	(	PUNCT
ftr-386	1267	4	positive	positive	ADJ
ftr-386	1267	5	and	and	CCONJ
ftr-386	1267	6	negative	negative	ADJ
ftr-386	1267	7	)	)	PUNCT
ftr-386	1267	8	do	do	AUX
ftr-386	1267	9	not	not	PART
ftr-386	1267	10	measure	measure	VERB
ftr-386	1267	11	changes	change	NOUN
ftr-386	1267	12	in	in	ADP
ftr-386	1267	13	material	material	ADJ
ftr-386	1267	14	wealth	wealth	NOUN
ftr-386	1267	15	,	,	PUNCT
ftr-386	1267	16	and	and	CCONJ
ftr-386	1267	17	“	"	PUNCT
ftr-386	1267	18	highs	high	NOUN
ftr-386	1267	19	”	"	PUNCT
ftr-386	1267	20	and	and	CCONJ
ftr-386	1267	21	“	"	PUNCT
ftr-386	1267	22	lows	low	NOUN
ftr-386	1267	23	”	"	PUNCT
ftr-386	1267	24	are	be	AUX
ftr-386	1267	25	neither	neither	DET
ftr-386	1267	26	income	income	NOUN
ftr-386	1267	27	nor	nor	CCONJ
ftr-386	1267	28	loss	loss	NOUN
ftr-386	1267	29	items	item	NOUN
ftr-386	1267	30	.	.	PUNCT
ftr-386	1268	1	(	(	PUNCT
ftr-386	1268	2	b	b	X
ftr-386	1268	3	)	)	PUNCT
ftr-386	1268	4	there	there	PRON
ftr-386	1268	5	was	be	VERB
ftr-386	1268	6	no	no	DET
ftr-386	1268	7	disposition	disposition	NOUN
ftr-386	1268	8	of	of	ADP
ftr-386	1268	9	anything	anything	PRON
ftr-386	1268	10	in	in	ADP
ftr-386	1268	11	murphy	murphy	NOUN
ftr-386	1268	12	even	even	ADV
ftr-386	1268	13	if	if	SCONJ
ftr-386	1268	14	one	one	NUM
ftr-386	1268	15	were	be	AUX
ftr-386	1268	16	deemed	deem	VERB
ftr-386	1268	17	to	to	PART
ftr-386	1268	18	have	have	VERB
ftr-386	1268	19	an	an	DET
ftr-386	1268	20	income	income	NOUN
ftr-386	1268	21	tax	tax	NOUN
ftr-386	1268	22	basis	basis	NOUN
ftr-386	1268	23	in	in	ADP
ftr-386	1268	24	one	one	NUM
ftr-386	1268	25	’s	’s	PART
ftr-386	1268	26	capacity	capacity	NOUN
ftr-386	1268	27	to	to	PART
ftr-386	1268	28	enjoy	enjoy	VERB
ftr-386	1268	29	a	a	DET
ftr-386	1268	30	normal	normal	ADJ
ftr-386	1268	31	emotional	emotional	ADJ
ftr-386	1268	32	life	life	NOUN
ftr-386	1268	33	,	,	PUNCT
ftr-386	1268	34	the	the	DET
ftr-386	1268	35	suffering	suffering	NOUN
ftr-386	1268	36	of	of	ADP
ftr-386	1268	37	emotional	emotional	ADJ
ftr-386	1268	38	distress	distress	NOUN
ftr-386	1268	39	can	can	AUX
ftr-386	1268	40	not	not	PART
ftr-386	1268	41	be	be	AUX
ftr-386	1268	42	equated	equate	VERB
ftr-386	1268	43	with	with	ADP
ftr-386	1268	44	the	the	DET
ftr-386	1268	45	loss	loss	NOUN
ftr-386	1268	46	(	(	PUNCT
ftr-386	1268	47	“	"	PUNCT
ftr-386	1268	48	disposition	disposition	NOUN
ftr-386	1268	49	”	"	PUNCT
ftr-386	1268	50	)	)	PUNCT
ftr-386	1268	51	of	of	ADP
ftr-386	1268	52	any	any	DET
ftr-386	1268	53	asset	asset	NOUN
ftr-386	1268	54	.	.	PUNCT
ftr-386	1269	1	cash	cash	NOUN
ftr-386	1269	2	-	-	PUNCT
ftr-386	1269	3	for	for	ADP
ftr-386	1269	4	-	-	PUNCT
ftr-386	1269	5	pain	pain	NOUN
ftr-386	1269	6	is	be	AUX
ftr-386	1269	7	a	a	DET
ftr-386	1269	8	simple	simple	ADJ
ftr-386	1269	9	trade	trade	NOUN
ftr-386	1269	10	-	-	PUNCT
ftr-386	1269	11	off	off	NOUN
ftr-386	1269	12	,	,	PUNCT
ftr-386	1269	13	resulting	result	VERB
ftr-386	1269	14	in	in	ADP
ftr-386	1269	15	economic	economic	ADJ
ftr-386	1269	16	(	(	PUNCT
ftr-386	1269	17	or	or	CCONJ
ftr-386	1269	18	tax	tax	NOUN
ftr-386	1269	19	)	)	PUNCT
ftr-386	1269	20	gain	gain	NOUN
ftr-386	1269	21	,	,	PUNCT
ftr-386	1269	22	just	just	ADV
ftr-386	1269	23	as	as	SCONJ
ftr-386	1269	24	is	be	AUX
ftr-386	1269	25	the	the	DET
ftr-386	1269	26	trading	trading	NOUN
ftr-386	1269	27	of	of	ADP
ftr-386	1269	28	services	service	NOUN
ftr-386	1269	29	for	for	ADP
ftr-386	1269	30	wages	wage	NOUN
ftr-386	1269	31	.	.	PUNCT
ftr-386	1270	1	suffering	suffering	NOUN
ftr-386	1270	2	(	(	PUNCT
ftr-386	1270	3	like	like	ADP
ftr-386	1270	4	wage	wage	NOUN
ftr-386	1270	5	-	-	PUNCT
ftr-386	1270	6	earning	earning	NOUN
ftr-386	1270	7	)	)	PUNCT
ftr-386	1270	8	does	do	AUX
ftr-386	1270	9	not	not	PART
ftr-386	1270	10	manifest	manifest	VERB
ftr-386	1270	11	any	any	DET
ftr-386	1270	12	lack	lack	NOUN
ftr-386	1270	13	(	(	PUNCT
ftr-386	1270	14	or	or	CCONJ
ftr-386	1270	15	loss	loss	NOUN
ftr-386	1270	16	)	)	PUNCT
ftr-386	1270	17	of	of	ADP
ftr-386	1270	18	capacity	capacity	NOUN
ftr-386	1270	19	.	.	PUNCT
ftr-386	1271	1	as	as	SCONJ
ftr-386	1271	2	noted	note	VERB
ftr-386	1271	3	earlier	early	ADV
ftr-386	1271	4	,	,	PUNCT
ftr-386	1271	5	the	the	DET
ftr-386	1271	6	suffering	suffering	NOUN
ftr-386	1271	7	demonstrates	demonstrate	VERB
ftr-386	1271	8	that	that	SCONJ
ftr-386	1271	9	the	the	DET
ftr-386	1271	10	capacity	capacity	NOUN
ftr-386	1271	11	remains	remain	VERB
ftr-386	1271	12	in	in	ADP
ftr-386	1271	13	place	place	NOUN
ftr-386	1271	14	.	.	PUNCT
ftr-386	1272	1	without	without	ADP
ftr-386	1272	2	a	a	DET
ftr-386	1272	3	loss	loss	NOUN
ftr-386	1272	4	of	of	ADP
ftr-386	1272	5	a	a	DET
ftr-386	1272	6	portion	portion	NOUN
ftr-386	1272	7	of	of	ADP
ftr-386	1272	8	an	an	DET
ftr-386	1272	9	asset	asset	NOUN
ftr-386	1272	10	,	,	PUNCT
ftr-386	1272	11	there	there	PRON
ftr-386	1272	12	can	can	AUX
ftr-386	1272	13	be	be	AUX
ftr-386	1272	14	no	no	DET
ftr-386	1272	15	basis	basis	NOUN
ftr-386	1272	16	offset	offset	NOUN
ftr-386	1272	17	against	against	ADP
ftr-386	1272	18	a	a	DET
ftr-386	1272	19	cash	cash	NOUN
ftr-386	1272	20	receipt	receipt	NOUN
ftr-386	1272	21	.	.	PUNCT
ftr-386	1273	1	a	a	DET
ftr-386	1273	2	case	case	NOUN
ftr-386	1273	3	directly	directly	ADV
ftr-386	1273	4	on	on	ADP
ftr-386	1273	5	point	point	NOUN
ftr-386	1273	6	in	in	ADP
ftr-386	1273	7	this	this	DET
ftr-386	1273	8	respect	respect	NOUN
ftr-386	1273	9	is	be	AUX
ftr-386	1273	10	the	the	DET
ftr-386	1273	11	1941	1941	NUM
ftr-386	1273	12	decision	decision	NOUN
ftr-386	1273	13	of	of	ADP
ftr-386	1273	14	the	the	DET
ftr-386	1273	15	supreme	supreme	PROPN
ftr-386	1273	16	court	court	PROPN
ftr-386	1273	17	in	in	ADP
ftr-386	1273	18	hort	hort	PROPN
ftr-386	1273	19	v.	v.	ADP
ftr-386	1273	20	comm’r	comm’r	NOUN
ftr-386	1273	21	,	,	PUNCT
ftr-386	1273	22	where	where	SCONJ
ftr-386	1273	23	the	the	DET
ftr-386	1273	24	taxpayer	taxpayer	NOUN
ftr-386	1273	25	-	-	PUNCT
ftr-386	1273	26	lessor238	lessor238	PROPN
ftr-386	1273	27	received	receive	VERB
ftr-386	1273	28	a	a	DET
ftr-386	1273	29	payment	payment	NOUN
ftr-386	1273	30	from	from	ADP
ftr-386	1273	31	the	the	DET
ftr-386	1273	32	lessee	lessee	NOUN
ftr-386	1273	33	for	for	ADP
ftr-386	1273	34	the	the	DET
ftr-386	1273	35	termination	termination	NOUN
ftr-386	1273	36	of	of	ADP
ftr-386	1273	37	a	a	DET
ftr-386	1273	38	lease	lease	NOUN
ftr-386	1273	39	that	that	PRON
ftr-386	1273	40	was	be	AUX
ftr-386	1273	41	unfavorable	unfavorable	ADJ
ftr-386	1273	42	to	to	ADP
ftr-386	1273	43	the	the	DET
ftr-386	1273	44	lessee	lessee	NOUN
ftr-386	1273	45	.	.	PUNCT
ftr-386	1274	1	the	the	DET
ftr-386	1274	2	taxpayer	taxpayer	NOUN
ftr-386	1274	3	argued	argue	VERB
ftr-386	1274	4	that	that	SCONJ
ftr-386	1274	5	the	the	DET
ftr-386	1274	6	lease	lease	NOUN
ftr-386	1274	7	termination	termination	NOUN
ftr-386	1274	8	424	424	NUM
ftr-386	1274	9	florida	florida	PROPN
ftr-386	1274	10	tax	tax	NOUN
ftr-386	1274	11	review	review	NOUN
ftr-386	1274	12	[	[	X
ftr-386	1274	13	vol.8:4	vol.8:4	NOUN
ftr-386	1274	14	239	239	NUM
ftr-386	1274	15	.	.	PUNCT
ftr-386	1275	1	see	see	VERB
ftr-386	1275	2	,	,	PUNCT
ftr-386	1275	3	e.g.	e.g.	ADV
ftr-386	1275	4	,	,	PUNCT
ftr-386	1275	5	irc	irc	PROPN
ftr-386	1275	6	§	§	PROPN
ftr-386	1275	7	§	§	PROPN
ftr-386	1275	8	165(c	165(c	PROPN
ftr-386	1275	9	)	)	PUNCT
ftr-386	1275	10	,	,	PUNCT
ftr-386	1275	11	167(a	167(a	NUM
ftr-386	1275	12	)	)	PUNCT
ftr-386	1275	13	,	,	PUNCT
ftr-386	1275	14	and	and	CCONJ
ftr-386	1275	15	262	262	NUM
ftr-386	1275	16	(	(	PUNCT
ftr-386	1275	17	disallowing	disallow	VERB
ftr-386	1275	18	personal	personal	ADJ
ftr-386	1275	19	expenses	expense	NOUN
ftr-386	1275	20	,	,	PUNCT
ftr-386	1275	21	losses	loss	NOUN
ftr-386	1275	22	,	,	PUNCT
ftr-386	1275	23	and	and	CCONJ
ftr-386	1275	24	depreciation	depreciation	NOUN
ftr-386	1275	25	)	)	PUNCT
ftr-386	1275	26	,	,	PUNCT
ftr-386	1275	27	and	and	CCONJ
ftr-386	1275	28	264	264	NUM
ftr-386	1275	29	and	and	CCONJ
ftr-386	1275	30	265	265	NUM
ftr-386	1275	31	(	(	PUNCT
ftr-386	1275	32	disallowing	disallow	VERB
ftr-386	1275	33	costs	cost	NOUN
ftr-386	1275	34	of	of	ADP
ftr-386	1275	35	producing	produce	VERB
ftr-386	1275	36	tax	tax	NOUN
ftr-386	1275	37	-	-	PUNCT
ftr-386	1275	38	exempt	exempt	ADJ
ftr-386	1275	39	income	income	NOUN
ftr-386	1275	40	)	)	PUNCT
ftr-386	1275	41	.	.	PUNCT
ftr-386	1276	1	payment	payment	NOUN
ftr-386	1276	2	was	be	AUX
ftr-386	1276	3	compensation	compensation	NOUN
ftr-386	1276	4	to	to	ADP
ftr-386	1276	5	the	the	DET
ftr-386	1276	6	lessor	lessor	NOUN
ftr-386	1276	7	for	for	ADP
ftr-386	1276	8	the	the	DET
ftr-386	1276	9	loss	loss	NOUN
ftr-386	1276	10	of	of	ADP
ftr-386	1276	11	the	the	DET
ftr-386	1276	12	premium	premium	NOUN
ftr-386	1276	13	value	value	NOUN
ftr-386	1276	14	of	of	ADP
ftr-386	1276	15	the	the	DET
ftr-386	1276	16	lease	lease	NOUN
ftr-386	1276	17	.	.	PUNCT
ftr-386	1277	1	it	it	PRON
ftr-386	1277	2	is	be	AUX
ftr-386	1277	3	true	true	ADJ
ftr-386	1277	4	that	that	SCONJ
ftr-386	1277	5	the	the	DET
ftr-386	1277	6	taxpayer	taxpayer	NOUN
ftr-386	1277	7	was	be	AUX
ftr-386	1277	8	compensated	compensate	VERB
ftr-386	1277	9	for	for	ADP
ftr-386	1277	10	losing	lose	VERB
ftr-386	1277	11	the	the	DET
ftr-386	1277	12	lease	lease	NOUN
ftr-386	1277	13	,	,	PUNCT
ftr-386	1277	14	but	but	CCONJ
ftr-386	1277	15	the	the	DET
ftr-386	1277	16	tax	tax	NOUN
ftr-386	1277	17	issue	issue	NOUN
ftr-386	1277	18	was	be	AUX
ftr-386	1277	19	whether	whether	SCONJ
ftr-386	1277	20	any	any	PRON
ftr-386	1277	21	of	of	ADP
ftr-386	1277	22	the	the	DET
ftr-386	1277	23	lessor	lessor	NOUN
ftr-386	1277	24	’s	’s	PART
ftr-386	1277	25	basis	basis	NOUN
ftr-386	1277	26	in	in	ADP
ftr-386	1277	27	the	the	DET
ftr-386	1277	28	underlying	underlie	VERB
ftr-386	1277	29	real	real	ADJ
ftr-386	1277	30	estate	estate	NOUN
ftr-386	1277	31	could	could	AUX
ftr-386	1277	32	be	be	AUX
ftr-386	1277	33	“	"	PUNCT
ftr-386	1277	34	allocated	allocate	VERB
ftr-386	1277	35	to	to	ADP
ftr-386	1277	36	”	"	PUNCT
ftr-386	1277	37	the	the	DET
ftr-386	1277	38	premium	premium	NOUN
ftr-386	1277	39	lease	lease	NOUN
ftr-386	1277	40	and	and	CCONJ
ftr-386	1277	41	used	use	VERB
ftr-386	1277	42	as	as	ADP
ftr-386	1277	43	an	an	DET
ftr-386	1277	44	offset	offset	NOUN
ftr-386	1277	45	against	against	ADP
ftr-386	1277	46	the	the	DET
ftr-386	1277	47	termination	termination	NOUN
ftr-386	1277	48	payment	payment	NOUN
ftr-386	1277	49	.	.	PUNCT
ftr-386	1278	1	the	the	DET
ftr-386	1278	2	court	court	NOUN
ftr-386	1278	3	held	hold	VERB
ftr-386	1278	4	that	that	SCONJ
ftr-386	1278	5	such	such	ADJ
ftr-386	1278	6	payment	payment	NOUN
ftr-386	1278	7	was	be	AUX
ftr-386	1278	8	not	not	PART
ftr-386	1278	9	subject	subject	ADJ
ftr-386	1278	10	to	to	ADP
ftr-386	1278	11	any	any	DET
ftr-386	1278	12	basis	basis	NOUN
ftr-386	1278	13	offset	offset	VERB
ftr-386	1278	14	whatsoever	whatsoever	ADV
ftr-386	1278	15	,	,	PUNCT
ftr-386	1278	16	because	because	SCONJ
ftr-386	1278	17	there	there	PRON
ftr-386	1278	18	was	be	VERB
ftr-386	1278	19	no	no	DET
ftr-386	1278	20	final	final	ADJ
ftr-386	1278	21	disposition	disposition	NOUN
ftr-386	1278	22	of	of	ADP
ftr-386	1278	23	any	any	DET
ftr-386	1278	24	identifiable	identifiable	ADJ
ftr-386	1278	25	portion	portion	NOUN
ftr-386	1278	26	of	of	ADP
ftr-386	1278	27	the	the	DET
ftr-386	1278	28	underlying	underlie	VERB
ftr-386	1278	29	real	real	ADJ
ftr-386	1278	30	estate	estate	NOUN
ftr-386	1278	31	investment	investment	NOUN
ftr-386	1278	32	,	,	PUNCT
ftr-386	1278	33	given	give	VERB
ftr-386	1278	34	that	that	SCONJ
ftr-386	1278	35	the	the	DET
ftr-386	1278	36	premises	premise	NOUN
ftr-386	1278	37	could	could	AUX
ftr-386	1278	38	be	be	AUX
ftr-386	1278	39	re	re	VERB
ftr-386	1278	40	-	-	VERB
ftr-386	1278	41	leased	lease	VERB
ftr-386	1278	42	upon	upon	SCONJ
ftr-386	1278	43	the	the	DET
ftr-386	1278	44	lessee	lessee	NOUN
ftr-386	1278	45	’s	’s	PART
ftr-386	1278	46	departure	departure	NOUN
ftr-386	1278	47	.	.	PUNCT
ftr-386	1279	1	in	in	ADP
ftr-386	1279	2	other	other	ADJ
ftr-386	1279	3	words	word	NOUN
ftr-386	1279	4	,	,	PUNCT
ftr-386	1279	5	a	a	DET
ftr-386	1279	6	loss	loss	NOUN
ftr-386	1279	7	(	(	PUNCT
ftr-386	1279	8	decline	decline	NOUN
ftr-386	1279	9	)	)	PUNCT
ftr-386	1279	10	in	in	ADP
ftr-386	1279	11	rental	rental	ADJ
ftr-386	1279	12	value	value	NOUN
ftr-386	1279	13	does	do	AUX
ftr-386	1279	14	not	not	PART
ftr-386	1279	15	necessarily	necessarily	ADV
ftr-386	1279	16	reflect	reflect	VERB
ftr-386	1279	17	a	a	DET
ftr-386	1279	18	realized	realize	VERB
ftr-386	1279	19	loss	loss	NOUN
ftr-386	1279	20	of	of	ADP
ftr-386	1279	21	incomeproducing	incomeproducing	NOUN
ftr-386	1279	22	capacity	capacity	NOUN
ftr-386	1279	23	.	.	PUNCT
ftr-386	1280	1	similarly	similarly	ADV
ftr-386	1280	2	,	,	PUNCT
ftr-386	1280	3	there	there	PRON
ftr-386	1280	4	was	be	VERB
ftr-386	1280	5	no	no	DET
ftr-386	1280	6	permanent	permanent	ADJ
ftr-386	1280	7	or	or	CCONJ
ftr-386	1280	8	final	final	ADJ
ftr-386	1280	9	disposition	disposition	NOUN
ftr-386	1280	10	in	in	ADP
ftr-386	1280	11	murphy	murphy	NOUN
ftr-386	1280	12	of	of	ADP
ftr-386	1280	13	anything	anything	PRON
ftr-386	1280	14	that	that	PRON
ftr-386	1280	15	(	(	PUNCT
ftr-386	1280	16	even	even	ADV
ftr-386	1280	17	if	if	SCONJ
ftr-386	1280	18	it	it	PRON
ftr-386	1280	19	had	have	VERB
ftr-386	1280	20	a	a	DET
ftr-386	1280	21	basis	basis	NOUN
ftr-386	1280	22	)	)	PUNCT
ftr-386	1280	23	could	could	AUX
ftr-386	1280	24	support	support	VERB
ftr-386	1280	25	a	a	DET
ftr-386	1280	26	basis	basis	NOUN
ftr-386	1280	27	recovery	recovery	NOUN
ftr-386	1280	28	.	.	PUNCT
ftr-386	1281	1	emotional	emotional	ADJ
ftr-386	1281	2	states	state	NOUN
ftr-386	1281	3	are	be	AUX
ftr-386	1281	4	temporary	temporary	ADJ
ftr-386	1281	5	.	.	PUNCT
ftr-386	1282	1	the	the	DET
ftr-386	1282	2	capacity	capacity	NOUN
ftr-386	1282	3	to	to	PART
ftr-386	1282	4	experience	experience	VERB
ftr-386	1282	5	emotional	emotional	ADJ
ftr-386	1282	6	states	state	NOUN
ftr-386	1282	7	,	,	PUNCT
ftr-386	1282	8	both	both	CCONJ
ftr-386	1282	9	high	high	ADJ
ftr-386	1282	10	and	and	CCONJ
ftr-386	1282	11	low	low	ADJ
ftr-386	1282	12	,	,	PUNCT
ftr-386	1282	13	persisted	persist	VERB
ftr-386	1282	14	.	.	PUNCT
ftr-386	1283	1	_	_	PUNCT
ftr-386	1284	1	_	_	PUNCT
ftr-386	1285	1	_	_	PUNCT
ftr-386	1286	1	_	_	PUNCT
ftr-386	1287	1	_	_	PUNCT
ftr-386	1288	1	_	_	PUNCT
ftr-386	1289	1	_	_	PUNCT
ftr-386	1290	1	_	_	PUNCT
ftr-386	1291	1	_	_	PUNCT
ftr-386	1292	1	_	_	PUNCT
ftr-386	1293	1	_	_	PUNCT
ftr-386	1294	1	_	_	PUNCT
ftr-386	1295	1	_	_	PUNCT
ftr-386	1296	1	_	_	PUNCT
ftr-386	1297	1	_	_	PUNCT
ftr-386	1298	1	_	_	PUNCT
ftr-386	1299	1	_	_	PUNCT
ftr-386	1300	1	_	_	PUNCT
ftr-386	1301	1	_	_	PUNCT
ftr-386	1302	1	_	_	PUNCT
ftr-386	1303	1	_	_	PUNCT
ftr-386	1304	1	_	_	PUNCT
ftr-386	1305	1	_	_	PUNCT
ftr-386	1306	1	_	_	PUNCT
ftr-386	1307	1	_	_	PUNCT
ftr-386	1308	1	_	_	PUNCT
ftr-386	1309	1	_	_	PUNCT
ftr-386	1309	2	to	to	PART
ftr-386	1309	3	sum	sum	VERB
ftr-386	1309	4	up	up	ADP
ftr-386	1309	5	,	,	PUNCT
ftr-386	1309	6	the	the	DET
ftr-386	1309	7	murphy	murphy	PROPN
ftr-386	1309	8	panel	panel	NOUN
ftr-386	1309	9	is	be	AUX
ftr-386	1309	10	wrong	wrong	ADJ
ftr-386	1309	11	on	on	ADP
ftr-386	1309	12	all	all	DET
ftr-386	1309	13	three	three	NUM
ftr-386	1309	14	of	of	ADP
ftr-386	1309	15	the	the	DET
ftr-386	1309	16	elements	element	NOUN
ftr-386	1309	17	needed	need	VERB
ftr-386	1309	18	to	to	PART
ftr-386	1309	19	establish	establish	VERB
ftr-386	1309	20	the	the	DET
ftr-386	1309	21	existence	existence	NOUN
ftr-386	1309	22	and	and	CCONJ
ftr-386	1309	23	applicability	applicability	NOUN
ftr-386	1309	24	of	of	ADP
ftr-386	1309	25	the	the	DET
ftr-386	1309	26	no	no	DET
ftr-386	1309	27	-	-	PUNCT
ftr-386	1309	28	gain	gain	NOUN
ftr-386	1309	29	theory	theory	NOUN
ftr-386	1309	30	.	.	PUNCT
ftr-386	1310	1	there	there	PRON
ftr-386	1310	2	is	be	VERB
ftr-386	1310	3	no	no	DET
ftr-386	1310	4	netting	net	VERB
ftr-386	1310	5	requirement	requirement	NOUN
ftr-386	1310	6	in	in	ADP
ftr-386	1310	7	the	the	DET
ftr-386	1310	8	16th	16th	ADJ
ftr-386	1310	9	amendment	amendment	NOUN
ftr-386	1310	10	concept	concept	NOUN
ftr-386	1310	11	of	of	ADP
ftr-386	1310	12	“	"	PUNCT
ftr-386	1310	13	incomes	income	NOUN
ftr-386	1310	14	.	.	PUNCT
ftr-386	1310	15	”	"	PUNCT
ftr-386	1311	1	“	"	PUNCT
ftr-386	1311	2	capital	capital	NOUN
ftr-386	1311	3	”	"	PUNCT
ftr-386	1311	4	means	mean	VERB
ftr-386	1311	5	only	only	ADV
ftr-386	1311	6	“	"	PUNCT
ftr-386	1311	7	basis	basis	NOUN
ftr-386	1311	8	”	"	PUNCT
ftr-386	1311	9	(	(	PUNCT
ftr-386	1311	10	or	or	CCONJ
ftr-386	1311	11	,	,	PUNCT
ftr-386	1311	12	more	more	ADV
ftr-386	1311	13	broadly	broadly	ADV
ftr-386	1311	14	,	,	PUNCT
ftr-386	1311	15	the	the	DET
ftr-386	1311	16	monetary	monetary	ADJ
ftr-386	1311	17	“	"	PUNCT
ftr-386	1311	18	cost	cost	NOUN
ftr-386	1311	19	”	"	PUNCT
ftr-386	1311	20	of	of	ADP
ftr-386	1311	21	producing	produce	VERB
ftr-386	1311	22	income	income	NOUN
ftr-386	1311	23	)	)	PUNCT
ftr-386	1311	24	.	.	PUNCT
ftr-386	1312	1	there	there	PRON
ftr-386	1312	2	is	be	VERB
ftr-386	1312	3	no	no	DET
ftr-386	1312	4	basis	basis	NOUN
ftr-386	1312	5	in	in	ADP
ftr-386	1312	6	human	human	ADJ
ftr-386	1312	7	capital	capital	NOUN
ftr-386	1312	8	,	,	PUNCT
ftr-386	1312	9	much	much	ADV
ftr-386	1312	10	less	less	ADJ
ftr-386	1312	11	in	in	ADP
ftr-386	1312	12	emotional	emotional	ADJ
ftr-386	1312	13	distress	distress	NOUN
ftr-386	1312	14	damages	damage	NOUN
ftr-386	1312	15	,	,	PUNCT
ftr-386	1312	16	and	and	CCONJ
ftr-386	1312	17	(	(	PUNCT
ftr-386	1312	18	even	even	ADV
ftr-386	1312	19	if	if	SCONJ
ftr-386	1312	20	there	there	PRON
ftr-386	1312	21	were	be	VERB
ftr-386	1312	22	)	)	PUNCT
ftr-386	1312	23	there	there	PRON
ftr-386	1312	24	can	can	AUX
ftr-386	1312	25	be	be	AUX
ftr-386	1312	26	no	no	DET
ftr-386	1312	27	basis	basis	NOUN
ftr-386	1312	28	offset	offset	NOUN
ftr-386	1312	29	without	without	ADP
ftr-386	1312	30	a	a	DET
ftr-386	1312	31	realized	realize	VERB
ftr-386	1312	32	(	(	PUNCT
ftr-386	1312	33	permanent	permanent	ADJ
ftr-386	1312	34	)	)	PUNCT
ftr-386	1312	35	loss	loss	NOUN
ftr-386	1312	36	of	of	ADP
ftr-386	1312	37	an	an	DET
ftr-386	1312	38	asset	asset	NOUN
ftr-386	1312	39	(	(	PUNCT
ftr-386	1312	40	or	or	CCONJ
ftr-386	1312	41	a	a	DET
ftr-386	1312	42	portion	portion	NOUN
ftr-386	1312	43	thereof	thereof	ADV
ftr-386	1312	44	)	)	PUNCT
ftr-386	1312	45	.	.	PUNCT
ftr-386	1313	1	in	in	ADP
ftr-386	1313	2	the	the	DET
ftr-386	1313	3	tax	tax	NOUN
ftr-386	1313	4	sense	sense	NOUN
ftr-386	1313	5	,	,	PUNCT
ftr-386	1313	6	personal	personal	ADJ
ftr-386	1313	7	injury	injury	NOUN
ftr-386	1313	8	recoveries	recovery	NOUN
ftr-386	1313	9	(	(	PUNCT
ftr-386	1313	10	other	other	ADJ
ftr-386	1313	11	than	than	ADP
ftr-386	1313	12	recoveries	recovery	NOUN
ftr-386	1313	13	of	of	ADP
ftr-386	1313	14	non	non	ADJ
ftr-386	1313	15	-	-	ADJ
ftr-386	1313	16	deductible	deductible	ADJ
ftr-386	1313	17	costs	cost	NOUN
ftr-386	1313	18	)	)	PUNCT
ftr-386	1313	19	are	be	AUX
ftr-386	1313	20	pure	pure	ADJ
ftr-386	1313	21	monetary	monetary	ADJ
ftr-386	1313	22	gain	gain	NOUN
ftr-386	1313	23	,	,	PUNCT
ftr-386	1313	24	and	and	CCONJ
ftr-386	1313	25	therefore	therefore	ADV
ftr-386	1313	26	“	"	PUNCT
ftr-386	1313	27	income	income	NOUN
ftr-386	1313	28	.	.	PUNCT
ftr-386	1313	29	”	"	PUNCT
ftr-386	1314	1	b.	b.	PROPN
ftr-386	1314	2	the	the	DET
ftr-386	1314	3	“	"	PUNCT
ftr-386	1314	4	in	in	ADP
ftr-386	1314	5	lieu	lieu	NOUN
ftr-386	1314	6	of	of	ADP
ftr-386	1314	7	”	"	PUNCT
ftr-386	1314	8	theory	theory	NOUN
ftr-386	1314	9	the	the	DET
ftr-386	1314	10	entire	entire	ADJ
ftr-386	1314	11	notion	notion	NOUN
ftr-386	1314	12	of	of	ADP
ftr-386	1314	13	“	"	PUNCT
ftr-386	1314	14	capital	capital	NOUN
ftr-386	1314	15	”	"	PUNCT
ftr-386	1314	16	in	in	ADP
ftr-386	1314	17	the	the	DET
ftr-386	1314	18	history	history	NOUN
ftr-386	1314	19	of	of	ADP
ftr-386	1314	20	the	the	DET
ftr-386	1314	21	income	income	NOUN
ftr-386	1314	22	tax	tax	NOUN
ftr-386	1314	23	(	(	PUNCT
ftr-386	1314	24	as	as	ADV
ftr-386	1314	25	well	well	ADV
ftr-386	1314	26	as	as	ADP
ftr-386	1314	27	in	in	ADP
ftr-386	1314	28	business	business	NOUN
ftr-386	1314	29	and	and	CCONJ
ftr-386	1314	30	trust	trust	NOUN
ftr-386	1314	31	accounting	accounting	NOUN
ftr-386	1314	32	)	)	PUNCT
ftr-386	1314	33	is	be	AUX
ftr-386	1314	34	as	as	ADP
ftr-386	1314	35	something	something	PRON
ftr-386	1314	36	that	that	PRON
ftr-386	1314	37	produces	produce	VERB
ftr-386	1314	38	monetary	monetary	ADJ
ftr-386	1314	39	income	income	NOUN
ftr-386	1314	40	.	.	PUNCT
ftr-386	1315	1	emotional	emotional	ADJ
ftr-386	1315	2	well	well	ADV
ftr-386	1315	3	-	-	PUNCT
ftr-386	1315	4	being	being	NOUN
ftr-386	1315	5	does	do	AUX
ftr-386	1315	6	not	not	PART
ftr-386	1315	7	produce	produce	VERB
ftr-386	1315	8	monetary	monetary	ADJ
ftr-386	1315	9	income	income	NOUN
ftr-386	1315	10	.	.	PUNCT
ftr-386	1316	1	its	its	PRON
ftr-386	1316	2	presence	presence	NOUN
ftr-386	1316	3	might	might	AUX
ftr-386	1316	4	contribute	contribute	VERB
ftr-386	1316	5	to	to	ADP
ftr-386	1316	6	it	it	PRON
ftr-386	1316	7	,	,	PUNCT
ftr-386	1316	8	but	but	CCONJ
ftr-386	1316	9	so	so	ADV
ftr-386	1316	10	might	might	AUX
ftr-386	1316	11	its	its	PRON
ftr-386	1316	12	absence	absence	NOUN
ftr-386	1316	13	.	.	PUNCT
ftr-386	1317	1	and	and	CCONJ
ftr-386	1317	2	non	non	ADJ
ftr-386	1317	3	-	-	ADJ
ftr-386	1317	4	monetary	monetary	ADJ
ftr-386	1317	5	(	(	PUNCT
ftr-386	1317	6	psychic	psychic	ADJ
ftr-386	1317	7	)	)	PUNCT
ftr-386	1317	8	benefits	benefit	NOUN
ftr-386	1317	9	(	(	PUNCT
ftr-386	1317	10	and	and	CCONJ
ftr-386	1317	11	detriments	detriment	NOUN
ftr-386	1317	12	)	)	PUNCT
ftr-386	1317	13	do	do	AUX
ftr-386	1317	14	not	not	PART
ftr-386	1317	15	count	count	VERB
ftr-386	1317	16	under	under	ADP
ftr-386	1317	17	the	the	DET
ftr-386	1317	18	income	income	NOUN
ftr-386	1317	19	tax	tax	NOUN
ftr-386	1317	20	.	.	PUNCT
ftr-386	1318	1	if	if	SCONJ
ftr-386	1318	2	psychic	psychic	ADJ
ftr-386	1318	3	benefits	benefit	NOUN
ftr-386	1318	4	are	be	AUX
ftr-386	1318	5	non	non	ADJ
ftr-386	1318	6	-	-	ADJ
ftr-386	1318	7	income	income	NOUN
ftr-386	1318	8	,	,	PUNCT
ftr-386	1318	9	then	then	ADV
ftr-386	1318	10	any	any	DET
ftr-386	1318	11	costs	cost	NOUN
ftr-386	1318	12	of	of	ADP
ftr-386	1318	13	producing	produce	VERB
ftr-386	1318	14	the	the	DET
ftr-386	1318	15	same	same	ADJ
ftr-386	1318	16	can	can	AUX
ftr-386	1318	17	not	not	PART
ftr-386	1318	18	be	be	AUX
ftr-386	1318	19	allowed	allow	VERB
ftr-386	1318	20	as	as	ADP
ftr-386	1318	21	deduction	deduction	NOUN
ftr-386	1318	22	or	or	CCONJ
ftr-386	1318	23	offset	offset	VERB
ftr-386	1318	24	,	,	PUNCT
ftr-386	1318	25	explicitly	explicitly	ADV
ftr-386	1318	26	or	or	CCONJ
ftr-386	1318	27	implicitly	implicitly	ADV
ftr-386	1318	28	.	.	PUNCT
ftr-386	1319	1	in	in	ADP
ftr-386	1319	2	short	short	ADJ
ftr-386	1319	3	,	,	PUNCT
ftr-386	1319	4	the	the	DET
ftr-386	1319	5	human	human	ADJ
ftr-386	1319	6	capital	capital	NOUN
ftr-386	1319	7	notion239	notion239	PROPN
ftr-386	1319	8	can	can	AUX
ftr-386	1319	9	not	not	PART
ftr-386	1319	10	provide	provide	VERB
ftr-386	1319	11	a	a	DET
ftr-386	1319	12	theory	theory	NOUN
ftr-386	1319	13	for	for	ADP
ftr-386	1319	14	excluding	exclude	VERB
ftr-386	1319	15	damages	damage	NOUN
ftr-386	1319	16	for	for	ADP
ftr-386	1319	17	emotional	emotional	ADJ
ftr-386	1319	18	harm	harm	NOUN
ftr-386	1319	19	.	.	PUNCT
ftr-386	1320	1	another	another	DET
ftr-386	1320	2	theory	theory	NOUN
ftr-386	1320	3	is	be	AUX
ftr-386	1320	4	needed	need	VERB
ftr-386	1320	5	,	,	PUNCT
ftr-386	1320	6	and	and	CCONJ
ftr-386	1320	7	the	the	DET
ftr-386	1320	8	theory	theory	NOUN
ftr-386	1320	9	offered	offer	VERB
ftr-386	1320	10	by	by	ADP
ftr-386	1320	11	the	the	DET
ftr-386	1320	12	murphy	murphy	PROPN
ftr-386	1320	13	panel	panel	NOUN
ftr-386	1320	14	is	be	AUX
ftr-386	1320	15	the	the	DET
ftr-386	1320	16	“	"	PUNCT
ftr-386	1320	17	in	in	ADP
ftr-386	1320	18	lieu	lieu	NOUN
ftr-386	1320	19	of	of	ADP
ftr-386	1320	20	”	"	PUNCT
ftr-386	1320	21	theory	theory	NOUN
ftr-386	1320	22	.	.	PUNCT
ftr-386	1321	1	as	as	SCONJ
ftr-386	1321	2	applied	apply	VERB
ftr-386	1321	3	in	in	ADP
ftr-386	1321	4	the	the	DET
ftr-386	1321	5	murphy	murphy	PROPN
ftr-386	1321	6	panel	panel	NOUN
ftr-386	1321	7	opinion	opinion	NOUN
ftr-386	1321	8	,	,	PUNCT
ftr-386	1321	9	this	this	DET
ftr-386	1321	10	theory	theory	NOUN
ftr-386	1321	11	operates	operate	VERB
ftr-386	1321	12	to	to	PART
ftr-386	1321	13	exclude	exclude	VERB
ftr-386	1321	14	emotional	emotional	ADJ
ftr-386	1321	15	-	-	PUNCT
ftr-386	1321	16	harm	harm	NOUN
ftr-386	1321	17	damages	damage	NOUN
ftr-386	1321	18	on	on	ADP
ftr-386	1321	19	the	the	DET
ftr-386	1321	20	ground	ground	NOUN
ftr-386	1321	21	that	that	SCONJ
ftr-386	1321	22	the	the	DET
ftr-386	1321	23	recovery	recovery	NOUN
ftr-386	1321	24	is	be	AUX
ftr-386	1321	25	a	a	DET
ftr-386	1321	26	substitute	substitute	NOUN
ftr-386	1321	27	for	for	ADP
ftr-386	1321	28	(	(	PUNCT
ftr-386	1321	29	in	in	ADP
ftr-386	1321	30	2007	2007	NUM
ftr-386	1321	31	murphy	murphy	NOUN
ftr-386	1321	32	and	and	CCONJ
ftr-386	1321	33	the	the	DET
ftr-386	1321	34	sixteenth	sixteenth	ADJ
ftr-386	1321	35	amendment	amendment	NOUN
ftr-386	1321	36	425	425	NUM
ftr-386	1321	37	240	240	NUM
ftr-386	1321	38	.	.	PUNCT
ftr-386	1322	1	305	305	NUM
ftr-386	1322	2	u.s	u.s	PROPN
ftr-386	1322	3	.	.	PROPN
ftr-386	1322	4	188	188	NUM
ftr-386	1322	5	,	,	PUNCT
ftr-386	1322	6	196	196	NUM
ftr-386	1322	7	(	(	PUNCT
ftr-386	1322	8	1938	1938	NUM
ftr-386	1322	9	):	):	PUNCT
ftr-386	1322	10	there	there	PRON
ftr-386	1322	11	is	be	VERB
ftr-386	1322	12	no	no	DET
ftr-386	1322	13	question	question	NOUN
ftr-386	1322	14	that	that	SCONJ
ftr-386	1322	15	petitioner	petitioner	NOUN
ftr-386	1322	16	obtained	obtain	VERB
ftr-386	1322	17	that	that	DET
ftr-386	1322	18	portion	portion	NOUN
ftr-386	1322	19	[	[	X
ftr-386	1322	20	of	of	ADP
ftr-386	1322	21	a	a	DET
ftr-386	1322	22	decedent	decedent	NOUN
ftr-386	1322	23	’s	’s	PART
ftr-386	1322	24	estate	estate	NOUN
ftr-386	1322	25	]	]	PUNCT
ftr-386	1322	26	,	,	PUNCT
ftr-386	1322	27	upon	upon	SCONJ
ftr-386	1322	28	the	the	DET
ftr-386	1322	29	value	value	NOUN
ftr-386	1322	30	of	of	ADP
ftr-386	1322	31	which	which	PRON
ftr-386	1322	32	he	he	PRON
ftr-386	1322	33	is	be	AUX
ftr-386	1322	34	sought	seek	VERB
ftr-386	1322	35	to	to	PART
ftr-386	1322	36	be	be	AUX
ftr-386	1322	37	taxed	tax	VERB
ftr-386	1322	38	,	,	PUNCT
ftr-386	1322	39	because	because	SCONJ
ftr-386	1322	40	of	of	ADP
ftr-386	1322	41	his	his	PRON
ftr-386	1322	42	standing	standing	NOUN
ftr-386	1322	43	as	as	ADP
ftr-386	1322	44	an	an	DET
ftr-386	1322	45	heir	heir	NOUN
ftr-386	1322	46	and	and	CCONJ
ftr-386	1322	47	of	of	ADP
ftr-386	1322	48	his	his	PRON
ftr-386	1322	49	claim	claim	NOUN
ftr-386	1322	50	in	in	ADP
ftr-386	1322	51	that	that	DET
ftr-386	1322	52	capacity	capacity	NOUN
ftr-386	1322	53	.	.	PUNCT
ftr-386	1323	1	it	it	PRON
ftr-386	1323	2	does	do	AUX
ftr-386	1323	3	not	not	PART
ftr-386	1323	4	seem	seem	VERB
ftr-386	1323	5	to	to	PART
ftr-386	1323	6	be	be	AUX
ftr-386	1323	7	questioned	question	VERB
ftr-386	1323	8	that	that	SCONJ
ftr-386	1323	9	if	if	SCONJ
ftr-386	1323	10	the	the	DET
ftr-386	1323	11	contest	contest	NOUN
ftr-386	1323	12	had	have	AUX
ftr-386	1323	13	been	be	AUX
ftr-386	1323	14	fought	fight	VERB
ftr-386	1323	15	to	to	ADP
ftr-386	1323	16	a	a	DET
ftr-386	1323	17	finish	finish	NOUN
ftr-386	1323	18	and	and	CCONJ
ftr-386	1323	19	petitioner	petitioner	NOUN
ftr-386	1323	20	had	have	AUX
ftr-386	1323	21	succeeded	succeed	VERB
ftr-386	1323	22	,	,	PUNCT
ftr-386	1323	23	the	the	DET
ftr-386	1323	24	property	property	NOUN
ftr-386	1323	25	which	which	PRON
ftr-386	1323	26	he	he	PRON
ftr-386	1323	27	would	would	AUX
ftr-386	1323	28	have	have	AUX
ftr-386	1323	29	received	receive	VERB
ftr-386	1323	30	would	would	AUX
ftr-386	1323	31	have	have	AUX
ftr-386	1323	32	been	be	AUX
ftr-386	1323	33	exempt	exempt	ADJ
ftr-386	1323	34	under	under	ADP
ftr-386	1323	35	the	the	DET
ftr-386	1323	36	[	[	X
ftr-386	1323	37	predecessor	predecessor	NOUN
ftr-386	1323	38	of	of	ADP
ftr-386	1323	39	section	section	NOUN
ftr-386	1323	40	102	102	NUM
ftr-386	1323	41	]	]	PUNCT
ftr-386	1323	42	...	...	PUNCT
ftr-386	1323	43	.	.	PUNCT
ftr-386	1324	1	we	we	PRON
ftr-386	1324	2	think	think	VERB
ftr-386	1324	3	that	that	SCONJ
ftr-386	1324	4	the	the	DET
ftr-386	1324	5	distinction	distinction	NOUN
ftr-386	1324	6	sought	seek	VERB
ftr-386	1324	7	to	to	PART
ftr-386	1324	8	be	be	AUX
ftr-386	1324	9	made	make	VERB
ftr-386	1324	10	between	between	ADP
ftr-386	1324	11	acquisition	acquisition	NOUN
ftr-386	1324	12	through	through	ADP
ftr-386	1324	13	such	such	DET
ftr-386	1324	14	a	a	DET
ftr-386	1324	15	judgment	judgment	NOUN
ftr-386	1324	16	and	and	CCONJ
ftr-386	1324	17	acquisition	acquisition	NOUN
ftr-386	1324	18	by	by	ADP
ftr-386	1324	19	a	a	DET
ftr-386	1324	20	compromise	compromise	NOUN
ftr-386	1324	21	agreement	agreement	NOUN
ftr-386	1324	22	in	in	ADP
ftr-386	1324	23	lieu	lieu	NOUN
ftr-386	1324	24	of	of	ADP
ftr-386	1324	25	such	such	DET
ftr-386	1324	26	a	a	DET
ftr-386	1324	27	judgment	judgment	NOUN
ftr-386	1324	28	is	be	AUX
ftr-386	1324	29	too	too	ADV
ftr-386	1324	30	formal	formal	ADJ
ftr-386	1324	31	to	to	PART
ftr-386	1324	32	be	be	AUX
ftr-386	1324	33	sound	sound	ADJ
ftr-386	1324	34	,	,	PUNCT
ftr-386	1324	35	as	as	SCONJ
ftr-386	1324	36	it	it	PRON
ftr-386	1324	37	disregards	disregard	VERB
ftr-386	1324	38	the	the	DET
ftr-386	1324	39	substance	substance	NOUN
ftr-386	1324	40	of	of	ADP
ftr-386	1324	41	the	the	DET
ftr-386	1324	42	statutory	statutory	ADJ
ftr-386	1324	43	exemption	exemption	NOUN
ftr-386	1324	44	.	.	PUNCT
ftr-386	1325	1	241	241	X
ftr-386	1325	2	.	.	PUNCT
ftr-386	1325	3	144	144	NUM
ftr-386	1325	4	f.2d	f.2d	SYM
ftr-386	1325	5	110	110	NUM
ftr-386	1325	6	(	(	PUNCT
ftr-386	1325	7	1st	1st	NOUN
ftr-386	1325	8	cir.1944	cir.1944	NOUN
ftr-386	1325	9	)	)	PUNCT
ftr-386	1325	10	,	,	PUNCT
ftr-386	1325	11	cert	cert	PROPN
ftr-386	1325	12	.	.	PUNCT
ftr-386	1325	13	denied	deny	VERB
ftr-386	1325	14	,	,	PUNCT
ftr-386	1325	15	323	323	NUM
ftr-386	1325	16	u.s	u.s	PROPN
ftr-386	1325	17	.	.	PROPN
ftr-386	1325	18	779	779	NUM
ftr-386	1325	19	(	(	PUNCT
ftr-386	1325	20	1944	1944	NUM
ftr-386	1325	21	)	)	PUNCT
ftr-386	1325	22	.	.	PUNCT
ftr-386	1326	1	242	242	NUM
ftr-386	1326	2	.	.	PUNCT
ftr-386	1327	1	see	see	VERB
ftr-386	1327	2	i	i	PRON
ftr-386	1327	3	d.	d.	PROPN
ftr-386	1327	4	at	at	ADP
ftr-386	1327	5	113	113	NUM
ftr-386	1327	6	.	.	PUNCT
ftr-386	1328	1	lieu	lieu	NOUN
ftr-386	1328	2	of	of	ADP
ftr-386	1328	3	)	)	PUNCT
ftr-386	1328	4	a	a	DET
ftr-386	1328	5	non	non	ADJ
ftr-386	1328	6	-	-	ADJ
ftr-386	1328	7	taxed	tax	VERB
ftr-386	1328	8	(	(	PUNCT
ftr-386	1328	9	non	non	ADJ
ftr-386	1328	10	-	-	ADJ
ftr-386	1328	11	income	income	ADJ
ftr-386	1328	12	)	)	PUNCT
ftr-386	1328	13	benefit	benefit	NOUN
ftr-386	1328	14	,	,	PUNCT
ftr-386	1328	15	namely	namely	ADV
ftr-386	1328	16	,	,	PUNCT
ftr-386	1328	17	emotional	emotional	ADJ
ftr-386	1328	18	well	well	ADV
ftr-386	1328	19	-	-	PUNCT
ftr-386	1328	20	being	being	NOUN
ftr-386	1328	21	.	.	PUNCT
ftr-386	1329	1	this	this	DET
ftr-386	1329	2	section	section	NOUN
ftr-386	1329	3	demonstrates	demonstrate	VERB
ftr-386	1329	4	that	that	SCONJ
ftr-386	1329	5	there	there	PRON
ftr-386	1329	6	is	be	VERB
ftr-386	1329	7	no	no	DET
ftr-386	1329	8	doctrinal	doctrinal	ADJ
ftr-386	1329	9	support	support	NOUN
ftr-386	1329	10	for	for	ADP
ftr-386	1329	11	the	the	DET
ftr-386	1329	12	version	version	NOUN
ftr-386	1329	13	of	of	ADP
ftr-386	1329	14	the	the	DET
ftr-386	1329	15	inlieu	inlieu	VERB
ftr-386	1329	16	-	-	PUNCT
ftr-386	1329	17	of	of	ADP
ftr-386	1329	18	theory	theory	NOUN
ftr-386	1329	19	advanced	advance	VERB
ftr-386	1329	20	in	in	ADP
ftr-386	1329	21	murphy	murphy	NOUN
ftr-386	1329	22	,	,	PUNCT
ftr-386	1329	23	and	and	CCONJ
ftr-386	1329	24	that	that	SCONJ
ftr-386	1329	25	the	the	DET
ftr-386	1329	26	theory	theory	NOUN
ftr-386	1329	27	,	,	PUNCT
ftr-386	1329	28	if	if	SCONJ
ftr-386	1329	29	accepted	accept	VERB
ftr-386	1329	30	,	,	PUNCT
ftr-386	1329	31	would	would	AUX
ftr-386	1329	32	cause	cause	VERB
ftr-386	1329	33	the	the	DET
ftr-386	1329	34	income	income	NOUN
ftr-386	1329	35	tax	tax	NOUN
ftr-386	1329	36	to	to	PART
ftr-386	1329	37	collapse	collapse	VERB
ftr-386	1329	38	.	.	PUNCT
ftr-386	1330	1	1	1	X
ftr-386	1330	2	.	.	X
ftr-386	1330	3	there	there	PRON
ftr-386	1330	4	really	really	ADV
ftr-386	1330	5	is	be	AUX
ftr-386	1330	6	no	no	PRON
ftr-386	1330	7	“	"	PUNCT
ftr-386	1330	8	in	in	ADP
ftr-386	1330	9	lieu	lieu	NOUN
ftr-386	1330	10	of	of	ADP
ftr-386	1330	11	”	"	PUNCT
ftr-386	1330	12	doctrine	doctrine	NOUN
ftr-386	1330	13	the	the	DET
ftr-386	1330	14	murphy	murphy	PROPN
ftr-386	1330	15	panel	panel	NOUN
ftr-386	1330	16	decision	decision	NOUN
ftr-386	1330	17	’s	’s	PART
ftr-386	1330	18	application	application	NOUN
ftr-386	1330	19	of	of	ADP
ftr-386	1330	20	the	the	DET
ftr-386	1330	21	so	so	ADV
ftr-386	1330	22	-	-	PUNCT
ftr-386	1330	23	called	call	VERB
ftr-386	1330	24	“	"	PUNCT
ftr-386	1330	25	in	in	ADP
ftr-386	1330	26	lieu	lieu	NOUN
ftr-386	1330	27	of	of	ADP
ftr-386	1330	28	test	test	NOUN
ftr-386	1330	29	”	"	PUNCT
ftr-386	1330	30	is	be	AUX
ftr-386	1330	31	radical	radical	ADJ
ftr-386	1330	32	in	in	SCONJ
ftr-386	1330	33	that	that	SCONJ
ftr-386	1330	34	no	no	DET
ftr-386	1330	35	other	other	ADJ
ftr-386	1330	36	case	case	NOUN
ftr-386	1330	37	has	have	AUX
ftr-386	1330	38	applied	apply	VERB
ftr-386	1330	39	this	this	DET
ftr-386	1330	40	notion	notion	NOUN
ftr-386	1330	41	to	to	PART
ftr-386	1330	42	find	find	VERB
ftr-386	1330	43	that	that	SCONJ
ftr-386	1330	44	that	that	SCONJ
ftr-386	1330	45	an	an	DET
ftr-386	1330	46	item	item	NOUN
ftr-386	1330	47	is	be	AUX
ftr-386	1330	48	non	non	ADJ
ftr-386	1330	49	-	-	NOUN
ftr-386	1330	50	income	income	NOUN
ftr-386	1330	51	.	.	PUNCT
ftr-386	1331	1	the	the	DET
ftr-386	1331	2	“	"	PUNCT
ftr-386	1331	3	in	in	ADP
ftr-386	1331	4	lieu	lieu	NOUN
ftr-386	1331	5	of	of	ADP
ftr-386	1331	6	”	"	PUNCT
ftr-386	1331	7	phrase	phrase	NOUN
ftr-386	1331	8	is	be	AUX
ftr-386	1331	9	found	find	VERB
ftr-386	1331	10	in	in	ADP
ftr-386	1331	11	the	the	DET
ftr-386	1331	12	supreme	supreme	PROPN
ftr-386	1331	13	court	court	PROPN
ftr-386	1331	14	1938	1938	NUM
ftr-386	1331	15	decision	decision	NOUN
ftr-386	1331	16	in	in	ADP
ftr-386	1331	17	lyeth	lyeth	PROPN
ftr-386	1331	18	v.	v.	ADP
ftr-386	1331	19	hoey	hoey	PROPN
ftr-386	1331	20	,	,	PUNCT
ftr-386	1331	21	but	but	CCONJ
ftr-386	1331	22	that	that	DET
ftr-386	1331	23	case	case	NOUN
ftr-386	1331	24	only	only	ADV
ftr-386	1331	25	construed	construe	VERB
ftr-386	1331	26	the	the	DET
ftr-386	1331	27	statutory	statutory	ADJ
ftr-386	1331	28	exclusion	exclusion	NOUN
ftr-386	1331	29	for240	for240	NOUN
ftr-386	1331	30	gratuitous	gratuitous	ADJ
ftr-386	1331	31	receipts	receipt	NOUN
ftr-386	1331	32	,	,	PUNCT
ftr-386	1331	33	holding	hold	VERB
ftr-386	1331	34	that	that	SCONJ
ftr-386	1331	35	an	an	DET
ftr-386	1331	36	heir	heir	NOUN
ftr-386	1331	37	’s	’s	PART
ftr-386	1331	38	receipt	receipt	NOUN
ftr-386	1331	39	of	of	ADP
ftr-386	1331	40	an	an	DET
ftr-386	1331	41	estate	estate	NOUN
ftr-386	1331	42	in	in	ADP
ftr-386	1331	43	settlement	settlement	NOUN
ftr-386	1331	44	of	of	ADP
ftr-386	1331	45	a	a	DET
ftr-386	1331	46	will	will	AUX
ftr-386	1331	47	contest	contest	VERB
ftr-386	1331	48	was	be	AUX
ftr-386	1331	49	as	as	ADV
ftr-386	1331	50	much	much	ADJ
ftr-386	1331	51	an	an	DET
ftr-386	1331	52	“	"	PUNCT
ftr-386	1331	53	inheritance	inheritance	NOUN
ftr-386	1331	54	”	"	PUNCT
ftr-386	1331	55	as	as	SCONJ
ftr-386	1331	56	if	if	SCONJ
ftr-386	1331	57	obtained	obtain	VERB
ftr-386	1331	58	by	by	ADP
ftr-386	1331	59	way	way	NOUN
ftr-386	1331	60	of	of	ADP
ftr-386	1331	61	a	a	DET
ftr-386	1331	62	routine	routine	ADJ
ftr-386	1331	63	intestacy	intestacy	NOUN
ftr-386	1331	64	scenario	scenario	NOUN
ftr-386	1331	65	or	or	CCONJ
ftr-386	1331	66	a	a	DET
ftr-386	1331	67	court	court	NOUN
ftr-386	1331	68	judgment	judgment	NOUN
ftr-386	1331	69	.	.	PUNCT
ftr-386	1332	1	the	the	DET
ftr-386	1332	2	most	most	ADV
ftr-386	1332	3	frequently	frequently	ADV
ftr-386	1332	4	cited	cite	VERB
ftr-386	1332	5	authority	authority	NOUN
ftr-386	1332	6	for	for	ADP
ftr-386	1332	7	the	the	DET
ftr-386	1332	8	so	so	ADV
ftr-386	1332	9	-	-	PUNCT
ftr-386	1332	10	called	call	VERB
ftr-386	1332	11	in	in	ADP
ftr-386	1332	12	-	-	PUNCT
ftr-386	1332	13	lieu	lieu	NOUN
ftr-386	1332	14	-	-	PUNCT
ftr-386	1332	15	of	of	ADP
ftr-386	1332	16	doctrine	doctrine	NOUN
ftr-386	1332	17	is	be	AUX
ftr-386	1332	18	the	the	DET
ftr-386	1332	19	first	first	ADJ
ftr-386	1332	20	circuit	circuit	NOUN
ftr-386	1332	21	’s	’s	PART
ftr-386	1332	22	1944	1944	NUM
ftr-386	1332	23	decision	decision	NOUN
ftr-386	1332	24	in	in	ADP
ftr-386	1332	25	raytheon	raytheon	PROPN
ftr-386	1332	26	production	production	PROPN
ftr-386	1332	27	co.	co.	PROPN
ftr-386	1332	28	v.	v.	ADP
ftr-386	1332	29	comm’r,241	comm’r,241	PROPN
ftr-386	1332	30	in	in	ADP
ftr-386	1332	31	which	which	PRON
ftr-386	1332	32	the	the	DET
ftr-386	1332	33	taxpayer	taxpayer	NOUN
ftr-386	1332	34	received	receive	VERB
ftr-386	1332	35	a	a	DET
ftr-386	1332	36	settlement	settlement	NOUN
ftr-386	1332	37	in	in	ADP
ftr-386	1332	38	a	a	DET
ftr-386	1332	39	civil	civil	ADJ
ftr-386	1332	40	anti	anti	ADJ
ftr-386	1332	41	-	-	ADJ
ftr-386	1332	42	trust	trust	ADJ
ftr-386	1332	43	suit	suit	NOUN
ftr-386	1332	44	.	.	PUNCT
ftr-386	1333	1	the	the	DET
ftr-386	1333	2	court	court	NOUN
ftr-386	1333	3	stated	state	VERB
ftr-386	1333	4	:	:	PUNCT
ftr-386	1333	5	“	"	PUNCT
ftr-386	1333	6	the	the	DET
ftr-386	1333	7	test	test	NOUN
ftr-386	1333	8	is	be	AUX
ftr-386	1333	9	not	not	PART
ftr-386	1333	10	whether	whether	SCONJ
ftr-386	1333	11	the	the	DET
ftr-386	1333	12	action	action	NOUN
ftr-386	1333	13	was	be	AUX
ftr-386	1333	14	in	in	ADP
ftr-386	1333	15	tort	tort	NOUN
ftr-386	1333	16	or	or	CCONJ
ftr-386	1333	17	contract	contract	NOUN
ftr-386	1333	18	but	but	CCONJ
ftr-386	1333	19	the	the	DET
ftr-386	1333	20	question	question	NOUN
ftr-386	1333	21	to	to	PART
ftr-386	1333	22	be	be	AUX
ftr-386	1333	23	asked	ask	VERB
ftr-386	1333	24	is	be	AUX
ftr-386	1333	25	“	"	PUNCT
ftr-386	1333	26	in	in	ADP
ftr-386	1333	27	lieu	lieu	NOUN
ftr-386	1333	28	of	of	ADP
ftr-386	1333	29	what	what	PRON
ftr-386	1333	30	were	be	AUX
ftr-386	1333	31	the	the	DET
ftr-386	1333	32	damages	damage	NOUN
ftr-386	1333	33	received	receive	VERB
ftr-386	1333	34	?	?	PUNCT
ftr-386	1333	35	”	"	PUNCT
ftr-386	1333	36	the242	the242	PROPN
ftr-386	1333	37	court	court	NOUN
ftr-386	1333	38	then	then	ADV
ftr-386	1333	39	asked	ask	VERB
ftr-386	1333	40	whether	whether	SCONJ
ftr-386	1333	41	the	the	DET
ftr-386	1333	42	recovery	recovery	NOUN
ftr-386	1333	43	was	be	AUX
ftr-386	1333	44	of	of	ADP
ftr-386	1333	45	lost	lose	VERB
ftr-386	1333	46	profits	profit	NOUN
ftr-386	1333	47	(	(	PUNCT
ftr-386	1333	48	fully	fully	ADV
ftr-386	1333	49	taxable	taxable	ADJ
ftr-386	1333	50	)	)	PUNCT
ftr-386	1333	51	or	or	CCONJ
ftr-386	1333	52	of	of	ADP
ftr-386	1333	53	the	the	DET
ftr-386	1333	54	value	value	NOUN
ftr-386	1333	55	of	of	ADP
ftr-386	1333	56	an	an	DET
ftr-386	1333	57	asset	asset	NOUN
ftr-386	1333	58	(	(	PUNCT
ftr-386	1333	59	goodwill	goodwill	NOUN
ftr-386	1333	60	)	)	PUNCT
ftr-386	1333	61	that	that	PRON
ftr-386	1333	62	was	be	AUX
ftr-386	1333	63	wrongfully	wrongfully	ADV
ftr-386	1333	64	appropriated	appropriate	VERB
ftr-386	1333	65	by	by	ADP
ftr-386	1333	66	the	the	DET
ftr-386	1333	67	defendant	defendant	NOUN
ftr-386	1333	68	.	.	PUNCT
ftr-386	1334	1	the	the	DET
ftr-386	1334	2	court	court	NOUN
ftr-386	1334	3	decided	decide	VERB
ftr-386	1334	4	that	that	SCONJ
ftr-386	1334	5	the	the	DET
ftr-386	1334	6	damages	damage	NOUN
ftr-386	1334	7	were	be	AUX
ftr-386	1334	8	for	for	ADP
ftr-386	1334	9	appropriated	appropriate	VERB
ftr-386	1334	10	goodwill	goodwill	NOUN
ftr-386	1334	11	,	,	PUNCT
ftr-386	1334	12	but	but	CCONJ
ftr-386	1334	13	that	that	SCONJ
ftr-386	1334	14	the	the	DET
ftr-386	1334	15	taxpayer	taxpayer	NOUN
ftr-386	1334	16	failed	fail	VERB
ftr-386	1334	17	to	to	PART
ftr-386	1334	18	show	show	VERB
ftr-386	1334	19	any	any	DET
ftr-386	1334	20	basis	basis	NOUN
ftr-386	1334	21	therein	therein	ADV
ftr-386	1334	22	.	.	PUNCT
ftr-386	1335	1	426	426	NUM
ftr-386	1335	2	florida	florida	PROPN
ftr-386	1335	3	tax	tax	PROPN
ftr-386	1335	4	review	review	NOUN
ftr-386	1335	5	[	[	X
ftr-386	1335	6	vol.8:4	vol.8:4	VERB
ftr-386	1335	7	243	243	NUM
ftr-386	1335	8	.	.	PUNCT
ftr-386	1336	1	see	see	VERB
ftr-386	1336	2	francisco	francisco	PROPN
ftr-386	1336	3	v.	v.	PROPN
ftr-386	1336	4	united	united	PROPN
ftr-386	1336	5	states	states	PROPN
ftr-386	1336	6	,	,	PUNCT
ftr-386	1336	7	267	267	NUM
ftr-386	1336	8	f.3d	f.3d	NUM
ftr-386	1336	9	303	303	NUM
ftr-386	1336	10	,	,	PUNCT
ftr-386	1336	11	319	319	NUM
ftr-386	1336	12	(	(	PUNCT
ftr-386	1336	13	3d	3d	PROPN
ftr-386	1336	14	cir	cir	NOUN
ftr-386	1336	15	.	.	PROPN
ftr-386	1336	16	2001	2001	NUM
ftr-386	1336	17	)	)	PUNCT
ftr-386	1337	1	(	(	PUNCT
ftr-386	1337	2	part	part	NOUN
ftr-386	1337	3	of	of	ADP
ftr-386	1337	4	settlement	settlement	NOUN
ftr-386	1337	5	of	of	ADP
ftr-386	1337	6	tort	tort	NOUN
ftr-386	1337	7	action	action	NOUN
ftr-386	1337	8	treated	treat	VERB
ftr-386	1337	9	as	as	ADP
ftr-386	1337	10	taxable	taxable	ADJ
ftr-386	1337	11	interest	interest	NOUN
ftr-386	1337	12	)	)	PUNCT
ftr-386	1337	13	;	;	PUNCT
ftr-386	1337	14	tribune	tribune	PROPN
ftr-386	1337	15	publishing	publishing	PROPN
ftr-386	1337	16	co.	co.	PROPN
ftr-386	1337	17	v.	v.	PROPN
ftr-386	1337	18	united	united	PROPN
ftr-386	1337	19	states	states	PROPN
ftr-386	1337	20	,	,	PUNCT
ftr-386	1337	21	836	836	NUM
ftr-386	1337	22	f.2d	f.2d	NOUN
ftr-386	1337	23	1176	1176	NUM
ftr-386	1337	24	(	(	PUNCT
ftr-386	1337	25	9th	9th	ADJ
ftr-386	1337	26	cir.1988	cir.1988	NOUN
ftr-386	1337	27	)	)	PUNCT
ftr-386	1337	28	(	(	PUNCT
ftr-386	1337	29	settlement	settlement	NOUN
ftr-386	1337	30	of	of	ADP
ftr-386	1337	31	securities	security	NOUN
ftr-386	1337	32	fraud	fraud	PROPN
ftr-386	1337	33	suit	suit	NOUN
ftr-386	1337	34	treated	treat	VERB
ftr-386	1337	35	as	as	ADP
ftr-386	1337	36	a	a	DET
ftr-386	1337	37	taxable	taxable	ADJ
ftr-386	1337	38	boot	boot	NOUN
ftr-386	1337	39	-	-	PUNCT
ftr-386	1337	40	dividend	dividend	NOUN
ftr-386	1337	41	received	receive	VERB
ftr-386	1337	42	in	in	ADP
ftr-386	1337	43	a	a	DET
ftr-386	1337	44	tax	tax	NOUN
ftr-386	1337	45	-	-	PUNCT
ftr-386	1337	46	free	free	ADJ
ftr-386	1337	47	reorganization	reorganization	NOUN
ftr-386	1337	48	)	)	PUNCT
ftr-386	1337	49	;	;	PUNCT
ftr-386	1338	1	gilbertz	gilbertz	PROPN
ftr-386	1338	2	v.	v.	PROPN
ftr-386	1338	3	united	united	PROPN
ftr-386	1338	4	states	states	PROPN
ftr-386	1338	5	,	,	PUNCT
ftr-386	1338	6	808	808	NUM
ftr-386	1338	7	f.2d	f.2d	NOUN
ftr-386	1338	8	1374	1374	NUM
ftr-386	1338	9	(	(	PUNCT
ftr-386	1338	10	10th	10th	NOUN
ftr-386	1338	11	cir.1987	cir.1987	NUM
ftr-386	1338	12	)	)	PUNCT
ftr-386	1338	13	(	(	PUNCT
ftr-386	1338	14	characterizing	characterize	VERB
ftr-386	1338	15	payments	payment	NOUN
ftr-386	1338	16	received	receive	VERB
ftr-386	1338	17	by	by	ADP
ftr-386	1338	18	ranch	ranch	NOUN
ftr-386	1338	19	-	-	PUNCT
ftr-386	1338	20	owner	owner	NOUN
ftr-386	1338	21	from	from	ADP
ftr-386	1338	22	oil	oil	NOUN
ftr-386	1338	23	and	and	CCONJ
ftr-386	1338	24	pipeline	pipeline	NOUN
ftr-386	1338	25	companies	company	NOUN
ftr-386	1338	26	,	,	PUNCT
ftr-386	1338	27	treating	treat	VERB
ftr-386	1338	28	some	some	PRON
ftr-386	1338	29	as	as	ADP
ftr-386	1338	30	the	the	DET
ftr-386	1338	31	equivalent	equivalent	NOUN
ftr-386	1338	32	of	of	ADP
ftr-386	1338	33	rent	rent	NOUN
ftr-386	1338	34	and	and	CCONJ
ftr-386	1338	35	others	other	NOUN
ftr-386	1338	36	as	as	ADP
ftr-386	1338	37	warranting	warrant	VERB
ftr-386	1338	38	capital	capital	NOUN
ftr-386	1338	39	recovery	recovery	NOUN
ftr-386	1338	40	)	)	PUNCT
ftr-386	1338	41	.	.	PUNCT
ftr-386	1339	1	244	244	NUM
ftr-386	1339	2	.	.	PUNCT
ftr-386	1340	1	see	see	VERB
ftr-386	1340	2	460	460	NUM
ftr-386	1340	3	f.3d	f.3d	NUM
ftr-386	1340	4	at	at	ADP
ftr-386	1340	5	88	88	NUM
ftr-386	1340	6	.	.	PUNCT
ftr-386	1341	1	245	245	NUM
ftr-386	1341	2	.	.	PUNCT
ftr-386	1341	3	see	see	VERB
ftr-386	1341	4	note	note	NOUN
ftr-386	1341	5	196	196	NUM
ftr-386	1341	6	.	.	PUNCT
ftr-386	1342	1	246	246	NUM
ftr-386	1342	2	.	.	PUNCT
ftr-386	1343	1	the	the	DET
ftr-386	1343	2	majority	majority	NOUN
ftr-386	1343	3	opinion	opinion	NOUN
ftr-386	1343	4	in	in	ADP
ftr-386	1343	5	o’gilvie	o’gilvie	PROPN
ftr-386	1343	6	states	state	NOUN
ftr-386	1343	7	(	(	PUNCT
ftr-386	1343	8	519	519	NUM
ftr-386	1343	9	u.s	u.s	PROPN
ftr-386	1343	10	.	.	PROPN
ftr-386	1343	11	at	at	ADP
ftr-386	1343	12	86	86	NUM
ftr-386	1343	13	-	-	SYM
ftr-386	1343	14	87	87	NUM
ftr-386	1343	15	):	):	PUNCT
ftr-386	1343	16	we	we	PRON
ftr-386	1343	17	concede	concede	VERB
ftr-386	1343	18	that	that	SCONJ
ftr-386	1343	19	the	the	DET
ftr-386	1343	20	original	original	ADJ
ftr-386	1343	21	provision	provision	NOUN
ftr-386	1343	22	’s	’s	PART
ftr-386	1343	23	language	language	NOUN
ftr-386	1343	24	does	do	AUX
ftr-386	1343	25	go	go	VERB
ftr-386	1343	26	beyond	beyond	ADP
ftr-386	1343	27	what	what	PRON
ftr-386	1343	28	one	one	PRON
ftr-386	1343	29	might	might	AUX
ftr-386	1343	30	expect	expect	VERB
ftr-386	1343	31	a	a	DET
ftr-386	1343	32	purely	purely	ADV
ftr-386	1343	33	tax	tax	NOUN
ftr-386	1343	34	-	-	PUNCT
ftr-386	1343	35	policy	policy	NOUN
ftr-386	1343	36	-	-	PUNCT
ftr-386	1343	37	related	relate	VERB
ftr-386	1343	38	“	"	PUNCT
ftr-386	1343	39	human	human	ADJ
ftr-386	1343	40	capital	capital	NOUN
ftr-386	1343	41	”	"	PUNCT
ftr-386	1343	42	rationale	rationale	NOUN
ftr-386	1343	43	to	to	PART
ftr-386	1343	44	justify	justify	VERB
ftr-386	1343	45	.	.	PUNCT
ftr-386	1344	1	that	that	PRON
ftr-386	1344	2	is	be	AUX
ftr-386	1344	3	because	because	SCONJ
ftr-386	1344	4	the	the	DET
ftr-386	1344	5	language	language	NOUN
ftr-386	1344	6	excludes	exclude	VERB
ftr-386	1344	7	from	from	ADP
ftr-386	1344	8	taxation	taxation	NOUN
ftr-386	1344	9	not	not	PART
ftr-386	1344	10	only	only	ADV
ftr-386	1344	11	those	those	DET
ftr-386	1344	12	damages	damage	NOUN
ftr-386	1344	13	that	that	PRON
ftr-386	1344	14	aim	aim	VERB
ftr-386	1344	15	to	to	PART
ftr-386	1344	16	substitute	substitute	VERB
ftr-386	1344	17	for	for	ADP
ftr-386	1344	18	a	a	DET
ftr-386	1344	19	victim	victim	NOUN
ftr-386	1344	20	’s	’s	PART
ftr-386	1344	21	physical	physical	ADJ
ftr-386	1344	22	or	or	CCONJ
ftr-386	1344	23	personal	personal	ADJ
ftr-386	1344	24	well	well	ADV
ftr-386	1344	25	-	-	PUNCT
ftr-386	1344	26	being	being	NOUN
ftr-386	1344	27	–	–	PUNCT
ftr-386	1344	28	personal	personal	ADJ
ftr-386	1344	29	assets	asset	NOUN
ftr-386	1344	30	that	that	PRON
ftr-386	1344	31	the	the	DET
ftr-386	1344	32	government	government	NOUN
ftr-386	1344	33	does	do	AUX
ftr-386	1344	34	not	not	PART
ftr-386	1344	35	tax	tax	VERB
ftr-386	1344	36	and	and	CCONJ
ftr-386	1344	37	would	would	AUX
ftr-386	1344	38	not	not	PART
ftr-386	1344	39	have	have	AUX
ftr-386	1344	40	taxed	tax	VERB
ftr-386	1344	41	had	have	VERB
ftr-386	1344	42	the	the	DET
ftr-386	1344	43	victim	victim	NOUN
ftr-386	1344	44	not	not	PART
ftr-386	1344	45	lost	lose	VERB
ftr-386	1344	46	them	they	PRON
ftr-386	1344	47	.	.	PUNCT
ftr-386	1345	1	it	it	PRON
ftr-386	1345	2	also	also	ADV
ftr-386	1345	3	excludes	exclude	VERB
ftr-386	1345	4	from	from	ADP
ftr-386	1345	5	taxation	taxation	NOUN
ftr-386	1345	6	those	those	DET
ftr-386	1345	7	damages	damage	NOUN
ftr-386	1345	8	that	that	DET
ftr-386	1345	9	substitute	substitute	NOUN
ftr-386	1345	10	,	,	PUNCT
ftr-386	1345	11	say	say	VERB
ftr-386	1345	12	,	,	PUNCT
ftr-386	1345	13	for	for	ADP
ftr-386	1345	14	lost	lose	VERB
ftr-386	1345	15	wages	wage	NOUN
ftr-386	1345	16	,	,	PUNCT
ftr-386	1345	17	which	which	PRON
ftr-386	1345	18	would	would	AUX
ftr-386	1345	19	have	have	AUX
ftr-386	1345	20	been	be	AUX
ftr-386	1345	21	taxed	tax	VERB
ftr-386	1345	22	had	have	VERB
ftr-386	1345	23	the	the	DET
ftr-386	1345	24	victim	victim	NOUN
ftr-386	1345	25	earned	earn	VERB
ftr-386	1345	26	them	they	PRON
ftr-386	1345	27	.	.	PUNCT
ftr-386	1345	28	...	...	PUNCT
ftr-386	1346	1	finally	finally	ADV
ftr-386	1346	2	,	,	PUNCT
ftr-386	1346	3	we	we	PRON
ftr-386	1346	4	have	have	AUX
ftr-386	1346	5	asked	ask	VERB
ftr-386	1346	6	why	why	SCONJ
ftr-386	1346	7	congress	congress	PROPN
ftr-386	1346	8	might	might	AUX
ftr-386	1346	9	have	have	AUX
ftr-386	1346	10	wanted	want	VERB
ftr-386	1346	11	the	the	DET
ftr-386	1346	12	exclusion	exclusion	NOUN
ftr-386	1346	13	to	to	PART
ftr-386	1346	14	have	have	AUX
ftr-386	1346	15	covered	cover	VERB
ftr-386	1346	16	these	these	DET
ftr-386	1346	17	punitive	punitive	ADJ
ftr-386	1346	18	damages	damage	NOUN
ftr-386	1346	19	,	,	PUNCT
ftr-386	1346	20	and	and	CCONJ
ftr-386	1346	21	we	we	PRON
ftr-386	1346	22	have	have	AUX
ftr-386	1346	23	found	find	VERB
ftr-386	1346	24	no	no	DET
ftr-386	1346	25	very	very	ADV
ftr-386	1346	26	good	good	ADJ
ftr-386	1346	27	answer	answer	NOUN
ftr-386	1346	28	.	.	PUNCT
ftr-386	1347	1	those	those	DET
ftr-386	1347	2	damages	damage	NOUN
ftr-386	1347	3	are	be	AUX
ftr-386	1347	4	not	not	PART
ftr-386	1347	5	a	a	DET
ftr-386	1347	6	substitute	substitute	NOUN
ftr-386	1347	7	for	for	ADP
ftr-386	1347	8	any	any	DET
ftr-386	1347	9	normally	normally	ADV
ftr-386	1347	10	untaxed	untaxed	ADJ
ftr-386	1347	11	personal	personal	ADJ
ftr-386	1347	12	(	(	PUNCT
ftr-386	1347	13	or	or	CCONJ
ftr-386	1347	14	financial	financial	ADJ
ftr-386	1347	15	)	)	PUNCT
ftr-386	1347	16	quality	quality	NOUN
ftr-386	1347	17	,	,	PUNCT
ftr-386	1347	18	good	good	ADJ
ftr-386	1347	19	,	,	PUNCT
ftr-386	1347	20	or	or	CCONJ
ftr-386	1347	21	“	"	PUNCT
ftr-386	1347	22	asset	asset	NOUN
ftr-386	1347	23	.	.	PUNCT
ftr-386	1347	24	”	"	PUNCT
ftr-386	1348	1	...	...	PUNCT
ftr-386	1348	2	other	other	ADJ
ftr-386	1348	3	cases	case	NOUN
ftr-386	1348	4	cited	cite	VERB
ftr-386	1348	5	by	by	ADP
ftr-386	1348	6	the	the	DET
ftr-386	1348	7	murphy	murphy	PROPN
ftr-386	1348	8	panel	panel	PROPN
ftr-386	1348	9	opinion	opinion	NOUN
ftr-386	1348	10	are	be	AUX
ftr-386	1348	11	of	of	ADP
ftr-386	1348	12	like	like	ADP
ftr-386	1348	13	import	import	NOUN
ftr-386	1348	14	.	.	PUNCT
ftr-386	1349	1	in243	in243	NOUN
ftr-386	1349	2	all	all	PRON
ftr-386	1349	3	of	of	ADP
ftr-386	1349	4	them	they	PRON
ftr-386	1349	5	there	there	PRON
ftr-386	1349	6	was	be	VERB
ftr-386	1349	7	a	a	DET
ftr-386	1349	8	settlement	settlement	NOUN
ftr-386	1349	9	(	(	PUNCT
ftr-386	1349	10	or	or	CCONJ
ftr-386	1349	11	its	its	PRON
ftr-386	1349	12	equivalent	equivalent	NOUN
ftr-386	1349	13	)	)	PUNCT
ftr-386	1349	14	,	,	PUNCT
ftr-386	1349	15	and	and	CCONJ
ftr-386	1349	16	the	the	DET
ftr-386	1349	17	issue	issue	NOUN
ftr-386	1349	18	was	be	AUX
ftr-386	1349	19	categorization	categorization	NOUN
ftr-386	1349	20	of	of	ADP
ftr-386	1349	21	the	the	DET
ftr-386	1349	22	settlement	settlement	NOUN
ftr-386	1349	23	proceeds	proceed	VERB
ftr-386	1349	24	under	under	ADP
ftr-386	1349	25	the	the	DET
ftr-386	1349	26	tax	tax	NOUN
ftr-386	1349	27	code	code	NOUN
ftr-386	1349	28	.	.	PUNCT
ftr-386	1350	1	given	give	VERB
ftr-386	1350	2	that	that	SCONJ
ftr-386	1350	3	all	all	PRON
ftr-386	1350	4	of	of	ADP
ftr-386	1350	5	the	the	DET
ftr-386	1350	6	cases	case	NOUN
ftr-386	1350	7	invoking	invoke	VERB
ftr-386	1350	8	the	the	DET
ftr-386	1350	9	in	in	ADP
ftr-386	1350	10	-	-	PUNCT
ftr-386	1350	11	lieu	lieu	NOUN
ftr-386	1350	12	-	-	PUNCT
ftr-386	1350	13	of	of	ADP
ftr-386	1350	14	concept	concept	NOUN
ftr-386	1350	15	involve	involve	VERB
ftr-386	1350	16	litigation	litigation	NOUN
ftr-386	1350	17	settlements	settlement	NOUN
ftr-386	1350	18	,	,	PUNCT
ftr-386	1350	19	its	its	PRON
ftr-386	1350	20	adoption	adoption	NOUN
ftr-386	1350	21	by	by	ADP
ftr-386	1350	22	the	the	DET
ftr-386	1350	23	murphy	murphy	PROPN
ftr-386	1350	24	panel	panel	NOUN
ftr-386	1350	25	decision	decision	NOUN
ftr-386	1350	26	is	be	AUX
ftr-386	1350	27	both	both	PRON
ftr-386	1350	28	odd	odd	ADJ
ftr-386	1350	29	and	and	CCONJ
ftr-386	1350	30	inappropriate	inappropriate	ADJ
ftr-386	1350	31	,	,	PUNCT
ftr-386	1350	32	because	because	SCONJ
ftr-386	1350	33	in	in	ADP
ftr-386	1350	34	murphy	murphy	NOUN
ftr-386	1350	35	there	there	PRON
ftr-386	1350	36	was	be	VERB
ftr-386	1350	37	no	no	DET
ftr-386	1350	38	settlement	settlement	NOUN
ftr-386	1350	39	,	,	PUNCT
ftr-386	1350	40	but	but	CCONJ
ftr-386	1350	41	rather	rather	ADV
ftr-386	1350	42	an	an	DET
ftr-386	1350	43	award	award	NOUN
ftr-386	1350	44	specifying	specify	VERB
ftr-386	1350	45	that	that	SCONJ
ftr-386	1350	46	the	the	DET
ftr-386	1350	47	damages	damage	NOUN
ftr-386	1350	48	were	be	AUX
ftr-386	1350	49	for	for	ADP
ftr-386	1350	50	“	"	PUNCT
ftr-386	1350	51	emotional	emotional	ADJ
ftr-386	1350	52	distress	distress	NOUN
ftr-386	1350	53	or	or	CCONJ
ftr-386	1350	54	mental	mental	ADJ
ftr-386	1350	55	anguish	anguish	NOUN
ftr-386	1350	56	”	"	PUNCT
ftr-386	1350	57	and	and	CCONJ
ftr-386	1350	58	for	for	ADP
ftr-386	1350	59	“	"	PUNCT
ftr-386	1350	60	injury	injury	NOUN
ftr-386	1350	61	to	to	ADP
ftr-386	1350	62	professional	professional	ADJ
ftr-386	1350	63	reputation	reputation	NOUN
ftr-386	1350	64	.	.	PUNCT
ftr-386	1350	65	”	"	PUNCT
ftr-386	1351	1	thus	thus	ADV
ftr-386	1351	2	,	,	PUNCT
ftr-386	1351	3	the	the	DET
ftr-386	1351	4	nature	nature	NOUN
ftr-386	1351	5	of	of	ADP
ftr-386	1351	6	the	the	DET
ftr-386	1351	7	recovery	recovery	NOUN
ftr-386	1351	8	is	be	AUX
ftr-386	1351	9	manifest	manifest	ADJ
ftr-386	1351	10	on	on	ADP
ftr-386	1351	11	its	its	PRON
ftr-386	1351	12	face	face	NOUN
ftr-386	1351	13	.	.	PUNCT
ftr-386	1352	1	moreover	moreover	ADV
ftr-386	1352	2	,	,	PUNCT
ftr-386	1352	3	the	the	DET
ftr-386	1352	4	relevant	relevant	ADJ
ftr-386	1352	5	statutory	statutory	ADJ
ftr-386	1352	6	category	category	NOUN
ftr-386	1352	7	is	be	AUX
ftr-386	1352	8	also	also	ADV
ftr-386	1352	9	clear	clear	ADJ
ftr-386	1352	10	:	:	PUNCT
ftr-386	1352	11	the	the	DET
ftr-386	1352	12	cash	cash	NOUN
ftr-386	1352	13	award	award	NOUN
ftr-386	1352	14	is	be	AUX
ftr-386	1352	15	a	a	DET
ftr-386	1352	16	recovery	recovery	NOUN
ftr-386	1352	17	on	on	ADP
ftr-386	1352	18	account	account	NOUN
ftr-386	1352	19	of	of	ADP
ftr-386	1352	20	a	a	DET
ftr-386	1352	21	non	non	ADJ
ftr-386	1352	22	-	-	ADJ
ftr-386	1352	23	physical	physical	ADJ
ftr-386	1352	24	injury	injury	NOUN
ftr-386	1352	25	.	.	PUNCT
ftr-386	1353	1	instead	instead	ADV
ftr-386	1353	2	of	of	ADP
ftr-386	1353	3	using	use	VERB
ftr-386	1353	4	the	the	DET
ftr-386	1353	5	in	in	ADP
ftr-386	1353	6	-	-	PUNCT
ftr-386	1353	7	lieu	lieu	NOUN
ftr-386	1353	8	-	-	PUNCT
ftr-386	1353	9	of	of	ADP
ftr-386	1353	10	idea	idea	NOUN
ftr-386	1353	11	to	to	PART
ftr-386	1353	12	characterize	characterize	VERB
ftr-386	1353	13	the	the	DET
ftr-386	1353	14	facts	fact	NOUN
ftr-386	1353	15	in	in	ADP
ftr-386	1353	16	relation	relation	NOUN
ftr-386	1353	17	to	to	ADP
ftr-386	1353	18	one	one	NUM
ftr-386	1353	19	or	or	CCONJ
ftr-386	1353	20	more	more	ADV
ftr-386	1353	21	relevant	relevant	ADJ
ftr-386	1353	22	legal	legal	ADJ
ftr-386	1353	23	rules	rule	NOUN
ftr-386	1353	24	,	,	PUNCT
ftr-386	1353	25	the	the	DET
ftr-386	1353	26	murphy	murphy	PROPN
ftr-386	1353	27	panel	panel	NOUN
ftr-386	1353	28	treats	treat	VERB
ftr-386	1353	29	the	the	DET
ftr-386	1353	30	concept	concept	NOUN
ftr-386	1353	31	as	as	ADP
ftr-386	1353	32	a	a	DET
ftr-386	1353	33	“	"	PUNCT
ftr-386	1353	34	theory	theory	NOUN
ftr-386	1353	35	”	"	PUNCT
ftr-386	1353	36	that	that	PRON
ftr-386	1353	37	cash	cash	NOUN
ftr-386	1353	38	received	receive	VERB
ftr-386	1353	39	in	in	ADP
ftr-386	1353	40	lieu	lieu	NOUN
ftr-386	1353	41	of	of	ADP
ftr-386	1353	42	non	non	ADJ
ftr-386	1353	43	-	-	NOUN
ftr-386	1353	44	income	income	ADJ
ftr-386	1353	45	(	(	PUNCT
ftr-386	1353	46	emotional	emotional	ADJ
ftr-386	1353	47	well	well	ADV
ftr-386	1353	48	-	-	PUNCT
ftr-386	1353	49	being	being	NOUN
ftr-386	1353	50	)	)	PUNCT
ftr-386	1353	51	is	be	AUX
ftr-386	1353	52	itself	itself	PRON
ftr-386	1353	53	non	non	ADJ
ftr-386	1353	54	-	-	NOUN
ftr-386	1353	55	income	income	NOUN
ftr-386	1353	56	.	.	PUNCT
ftr-386	1354	1	no	no	DET
ftr-386	1354	2	case	case	NOUN
ftr-386	1354	3	is	be	AUX
ftr-386	1354	4	cited	cite	VERB
ftr-386	1354	5	as	as	ADP
ftr-386	1354	6	so	so	ADV
ftr-386	1354	7	holding	hold	VERB
ftr-386	1354	8	,	,	PUNCT
ftr-386	1354	9	and	and	CCONJ
ftr-386	1354	10	none	none	NOUN
ftr-386	1354	11	(	(	PUNCT
ftr-386	1354	12	to	to	ADP
ftr-386	1354	13	my	my	PRON
ftr-386	1354	14	knowledge	knowledge	NOUN
ftr-386	1354	15	)	)	PUNCT
ftr-386	1354	16	exists	exist	VERB
ftr-386	1354	17	.	.	PUNCT
ftr-386	1355	1	the	the	DET
ftr-386	1355	2	theory	theory	NOUN
ftr-386	1355	3	is	be	AUX
ftr-386	1355	4	implausible	implausible	ADJ
ftr-386	1355	5	on	on	ADP
ftr-386	1355	6	its	its	PRON
ftr-386	1355	7	face	face	NOUN
ftr-386	1355	8	,	,	PUNCT
ftr-386	1355	9	because	because	SCONJ
ftr-386	1355	10	it	it	PRON
ftr-386	1355	11	treats	treat	VERB
ftr-386	1355	12	a	a	DET
ftr-386	1355	13	cash	cash	NOUN
ftr-386	1355	14	accession	accession	NOUN
ftr-386	1355	15	to	to	ADP
ftr-386	1355	16	wealth	wealth	NOUN
ftr-386	1355	17	as	as	SCONJ
ftr-386	1355	18	if	if	SCONJ
ftr-386	1355	19	it	it	PRON
ftr-386	1355	20	were	be	AUX
ftr-386	1355	21	an	an	DET
ftr-386	1355	22	immaterial	immaterial	ADJ
ftr-386	1355	23	psychic	psychic	ADJ
ftr-386	1355	24	benefit	benefit	NOUN
ftr-386	1355	25	.	.	PUNCT
ftr-386	1356	1	the	the	DET
ftr-386	1356	2	murphy	murphy	PROPN
ftr-386	1356	3	panel	panel	NOUN
ftr-386	1356	4	suggests	suggest	VERB
ftr-386	1356	5	,	,	PUNCT
ftr-386	1356	6	nevertheless	nevertheless	ADV
ftr-386	1356	7	,	,	PUNCT
ftr-386	1356	8	that	that	SCONJ
ftr-386	1356	9	the	the	DET
ftr-386	1356	10	o’gilvie	o’gilvie	PROPN
ftr-386	1356	11	case	case	NOUN
ftr-386	1356	12	endorses	endorse	VERB
ftr-386	1356	13	such	such	DET
ftr-386	1356	14	a	a	DET
ftr-386	1356	15	theory	theory	NOUN
ftr-386	1356	16	as	as	ADP
ftr-386	1356	17	a244	a244	PROPN
ftr-386	1356	18	245	245	NUM
ftr-386	1356	19	principle	principle	NOUN
ftr-386	1356	20	of	of	ADP
ftr-386	1356	21	16th	16th	ADJ
ftr-386	1356	22	amendment	amendment	NOUN
ftr-386	1356	23	jurisprudence	jurisprudence	NOUN
ftr-386	1356	24	.	.	PUNCT
ftr-386	1357	1	however	however	ADV
ftr-386	1357	2	,	,	PUNCT
ftr-386	1357	3	o’gilvie	o’gilvie	PROPN
ftr-386	1357	4	does	do	VERB
ftr-386	1357	5	no	no	DET
ftr-386	1357	6	such	such	ADJ
ftr-386	1357	7	thing	thing	NOUN
ftr-386	1357	8	,	,	PUNCT
ftr-386	1357	9	but	but	CCONJ
ftr-386	1357	10	merely	merely	ADV
ftr-386	1357	11	cites	cite	VERB
ftr-386	1357	12	the	the	DET
ftr-386	1357	13	notion	notion	NOUN
ftr-386	1357	14	as	as	ADP
ftr-386	1357	15	a	a	DET
ftr-386	1357	16	possible	possible	ADJ
ftr-386	1357	17	reason	reason	NOUN
ftr-386	1357	18	for	for	ADP
ftr-386	1357	19	congress	congress	PROPN
ftr-386	1357	20	’s	’s	PART
ftr-386	1357	21	decision	decision	NOUN
ftr-386	1357	22	to	to	PART
ftr-386	1357	23	exclude	exclude	VERB
ftr-386	1357	24	certain	certain	ADJ
ftr-386	1357	25	compensatory	compensatory	ADJ
ftr-386	1357	26	damages	damage	NOUN
ftr-386	1357	27	from	from	ADP
ftr-386	1357	28	gross	gross	ADJ
ftr-386	1357	29	income.246	income.246	PROPN
ftr-386	1357	30	2007	2007	NUM
ftr-386	1357	31	murphy	murphy	PROPN
ftr-386	1357	32	and	and	CCONJ
ftr-386	1357	33	the	the	DET
ftr-386	1357	34	sixteenth	sixteenth	ADJ
ftr-386	1357	35	amendment	amendment	NOUN
ftr-386	1357	36	427	427	NUM
ftr-386	1357	37	the	the	DET
ftr-386	1357	38	dissenting	dissent	VERB
ftr-386	1357	39	opinion	opinion	NOUN
ftr-386	1357	40	(	(	PUNCT
ftr-386	1357	41	justice	justice	NOUN
ftr-386	1357	42	scalia	scalia	PROPN
ftr-386	1357	43	,	,	PUNCT
ftr-386	1357	44	joined	join	VERB
ftr-386	1357	45	by	by	ADP
ftr-386	1357	46	justices	justice	NOUN
ftr-386	1357	47	o’connor	o’connor	ADV
ftr-386	1357	48	and	and	CCONJ
ftr-386	1357	49	thomas	thomas	PROPN
ftr-386	1357	50	)	)	PUNCT
ftr-386	1357	51	was	be	AUX
ftr-386	1357	52	based	base	VERB
ftr-386	1357	53	on	on	ADP
ftr-386	1357	54	a	a	DET
ftr-386	1357	55	textual	textual	ADJ
ftr-386	1357	56	approach	approach	NOUN
ftr-386	1357	57	.	.	PUNCT
ftr-386	1358	1	in	in	ADP
ftr-386	1358	2	passing	pass	VERB
ftr-386	1358	3	,	,	PUNCT
ftr-386	1358	4	it	it	PRON
ftr-386	1358	5	debunks	debunk	VERB
ftr-386	1358	6	(	(	PUNCT
ftr-386	1358	7	519	519	NUM
ftr-386	1358	8	u.s	u.s	PROPN
ftr-386	1358	9	.	.	PROPN
ftr-386	1358	10	at	at	ADP
ftr-386	1358	11	97	97	NUM
ftr-386	1358	12	-	-	SYM
ftr-386	1358	13	99	99	NUM
ftr-386	1358	14	)	)	PUNCT
ftr-386	1358	15	the	the	DET
ftr-386	1358	16	replacement	replacement	NOUN
ftr-386	1358	17	-	-	PUNCT
ftr-386	1358	18	of	of	ADP
ftr-386	1358	19	-	-	PUNCT
ftr-386	1358	20	capital	capital	NOUN
ftr-386	1358	21	rationale	rationale	NOUN
ftr-386	1358	22	of	of	ADP
ftr-386	1358	23	the	the	DET
ftr-386	1358	24	early	early	ADJ
ftr-386	1358	25	administrative	administrative	ADJ
ftr-386	1358	26	rulings	ruling	NOUN
ftr-386	1358	27	.	.	PUNCT
ftr-386	1359	1	247	247	NUM
ftr-386	1359	2	.	.	PUNCT
ftr-386	1360	1	see	see	VERB
ftr-386	1360	2	,	,	PUNCT
ftr-386	1360	3	e.g.	e.g.	ADV
ftr-386	1360	4	,	,	PUNCT
ftr-386	1360	5	gregory	gregory	PROPN
ftr-386	1360	6	v.	v.	ADP
ftr-386	1360	7	helvering	helvering	PROPN
ftr-386	1360	8	,	,	PUNCT
ftr-386	1360	9	293	293	NUM
ftr-386	1360	10	u.s	u.s	PROPN
ftr-386	1360	11	.	.	PROPN
ftr-386	1360	12	465	465	NUM
ftr-386	1360	13	(	(	PUNCT
ftr-386	1360	14	1935	1935	NUM
ftr-386	1360	15	)	)	PUNCT
ftr-386	1360	16	,	,	PUNCT
ftr-386	1360	17	aff’g	aff’g	PROPN
ftr-386	1360	18	,	,	PUNCT
ftr-386	1360	19	69	69	NUM
ftr-386	1360	20	f.2d	f.2d	NOUN
ftr-386	1360	21	809	809	NUM
ftr-386	1360	22	,	,	PUNCT
ftr-386	1360	23	810	810	NUM
ftr-386	1360	24	(	(	PUNCT
ftr-386	1360	25	2d	2d	NOUN
ftr-386	1360	26	cir.1934	cir.1934	NOUN
ftr-386	1360	27	)	)	PUNCT
ftr-386	1360	28	(	(	PUNCT
ftr-386	1360	29	opinion	opinion	NOUN
ftr-386	1360	30	by	by	ADP
ftr-386	1360	31	l.	l.	PROPN
ftr-386	1360	32	hand	hand	PROPN
ftr-386	1360	33	)	)	PUNCT
ftr-386	1360	34	(	(	PUNCT
ftr-386	1360	35	issue	issue	NOUN
ftr-386	1360	36	was	be	AUX
ftr-386	1360	37	dividend	dividend	NOUN
ftr-386	1360	38	vs.	vs.	ADP
ftr-386	1360	39	capital	capital	NOUN
ftr-386	1360	40	gain	gain	NOUN
ftr-386	1360	41	)	)	PUNCT
ftr-386	1360	42	;	;	PUNCT
ftr-386	1360	43	knetch	knetch	VERB
ftr-386	1360	44	v.	v.	PROPN
ftr-386	1360	45	united	united	PROPN
ftr-386	1360	46	states	states	PROPN
ftr-386	1360	47	,	,	PUNCT
ftr-386	1360	48	364	364	NUM
ftr-386	1360	49	u.s	u.s	PROPN
ftr-386	1360	50	.	.	PROPN
ftr-386	1360	51	361	361	NUM
ftr-386	1360	52	(	(	PUNCT
ftr-386	1360	53	1960	1960	NUM
ftr-386	1360	54	)	)	PUNCT
ftr-386	1360	55	(	(	PUNCT
ftr-386	1360	56	no	no	DET
ftr-386	1360	57	interest	interest	NOUN
ftr-386	1360	58	deduction	deduction	NOUN
ftr-386	1360	59	allowed	allow	VERB
ftr-386	1360	60	where	where	SCONJ
ftr-386	1360	61	there	there	PRON
ftr-386	1360	62	is	be	VERB
ftr-386	1360	63	no	no	DET
ftr-386	1360	64	real	real	ADJ
ftr-386	1360	65	indebtedness	indebtedness	NOUN
ftr-386	1360	66	)	)	PUNCT
ftr-386	1360	67	.	.	PUNCT
ftr-386	1361	1	it	it	PRON
ftr-386	1361	2	is	be	AUX
ftr-386	1361	3	worth	worth	ADJ
ftr-386	1361	4	noting	note	VERB
ftr-386	1361	5	that	that	SCONJ
ftr-386	1361	6	the	the	DET
ftr-386	1361	7	in	in	ADP
ftr-386	1361	8	-	-	PUNCT
ftr-386	1361	9	lieu	lieu	NOUN
ftr-386	1361	10	-	-	PUNCT
ftr-386	1361	11	of	of	ADP
ftr-386	1361	12	idea	idea	NOUN
ftr-386	1361	13	,	,	PUNCT
ftr-386	1361	14	which	which	PRON
ftr-386	1361	15	emerged	emerge	VERB
ftr-386	1361	16	in	in	ADP
ftr-386	1361	17	the	the	DET
ftr-386	1361	18	late	late	ADJ
ftr-386	1361	19	1930s	1930	NOUN
ftr-386	1361	20	and	and	CCONJ
ftr-386	1361	21	early	early	ADJ
ftr-386	1361	22	1940s	1940	NOUN
ftr-386	1361	23	,	,	PUNCT
ftr-386	1361	24	can	can	AUX
ftr-386	1361	25	not	not	PART
ftr-386	1361	26	possibly	possibly	ADV
ftr-386	1361	27	be	be	AUX
ftr-386	1361	28	said	say	VERB
ftr-386	1361	29	to	to	PART
ftr-386	1361	30	have	have	AUX
ftr-386	1361	31	been	be	AUX
ftr-386	1361	32	part	part	NOUN
ftr-386	1361	33	of	of	ADP
ftr-386	1361	34	the	the	DET
ftr-386	1361	35	1913	1913	NUM
ftr-386	1361	36	understanding	understanding	NOUN
ftr-386	1361	37	of	of	ADP
ftr-386	1361	38	the	the	DET
ftr-386	1361	39	16th	16th	ADJ
ftr-386	1361	40	amendment	amendment	NOUN
ftr-386	1361	41	,	,	PUNCT
ftr-386	1361	42	assuming	assume	VERB
ftr-386	1361	43	arguendo	arguendo	ADJ
ftr-386	1361	44	that	that	SCONJ
ftr-386	1361	45	such	such	ADJ
ftr-386	1361	46	understanding	understanding	NOUN
ftr-386	1361	47	is	be	AUX
ftr-386	1361	48	relevant	relevant	ADJ
ftr-386	1361	49	to	to	ADP
ftr-386	1361	50	the	the	DET
ftr-386	1361	51	interpretation	interpretation	NOUN
ftr-386	1361	52	thereof	thereof	ADV
ftr-386	1361	53	.	.	PUNCT
ftr-386	1362	1	2	2	X
ftr-386	1362	2	.	.	X
ftr-386	1362	3	the	the	DET
ftr-386	1362	4	murphy	murphy	PROPN
ftr-386	1362	5	version	version	NOUN
ftr-386	1362	6	of	of	ADP
ftr-386	1362	7	the	the	DET
ftr-386	1362	8	doctrine	doctrine	NOUN
ftr-386	1362	9	would	would	AUX
ftr-386	1362	10	destroy	destroy	VERB
ftr-386	1362	11	the	the	DET
ftr-386	1362	12	income	income	NOUN
ftr-386	1362	13	tax	tax	NOUN
ftr-386	1362	14	the	the	DET
ftr-386	1362	15	function	function	NOUN
ftr-386	1362	16	of	of	ADP
ftr-386	1362	17	the	the	DET
ftr-386	1362	18	in	in	ADP
ftr-386	1362	19	-	-	PUNCT
ftr-386	1362	20	lieu	lieu	NOUN
ftr-386	1362	21	-	-	PUNCT
ftr-386	1362	22	of	of	ADP
ftr-386	1362	23	idea	idea	NOUN
ftr-386	1362	24	is	be	AUX
ftr-386	1362	25	simply	simply	ADV
ftr-386	1362	26	to	to	ADP
ftr-386	1362	27	ascertaining	ascertain	VERB
ftr-386	1362	28	the	the	DET
ftr-386	1362	29	“	"	PUNCT
ftr-386	1362	30	substance	substance	NOUN
ftr-386	1362	31	”	"	PUNCT
ftr-386	1362	32	of	of	ADP
ftr-386	1362	33	a	a	DET
ftr-386	1362	34	settlement	settlement	NOUN
ftr-386	1362	35	in	in	ADP
ftr-386	1362	36	relation	relation	NOUN
ftr-386	1362	37	to	to	ADP
ftr-386	1362	38	statutory	statutory	ADJ
ftr-386	1362	39	categories	category	NOUN
ftr-386	1362	40	under	under	ADP
ftr-386	1362	41	the	the	DET
ftr-386	1362	42	tax	tax	NOUN
ftr-386	1362	43	law	law	NOUN
ftr-386	1362	44	.	.	PUNCT
ftr-386	1363	1	thus	thus	ADV
ftr-386	1363	2	,	,	PUNCT
ftr-386	1363	3	in	in	ADP
ftr-386	1363	4	lyeth	lyeth	PROPN
ftr-386	1363	5	v.	v.	ADP
ftr-386	1363	6	hoey	hoey	PROPN
ftr-386	1363	7	the	the	DET
ftr-386	1363	8	settlement	settlement	NOUN
ftr-386	1363	9	was	be	AUX
ftr-386	1363	10	an	an	DET
ftr-386	1363	11	“	"	PUNCT
ftr-386	1363	12	inheritance	inheritance	NOUN
ftr-386	1363	13	,	,	PUNCT
ftr-386	1363	14	”	"	PUNCT
ftr-386	1363	15	excluded	exclude	VERB
ftr-386	1363	16	by247	by247	PROPN
ftr-386	1363	17	statute	statute	NOUN
ftr-386	1363	18	,	,	PUNCT
ftr-386	1363	19	and	and	CCONJ
ftr-386	1363	20	in	in	ADP
ftr-386	1363	21	raytheon	raytheon	NOUN
ftr-386	1363	22	production	production	NOUN
ftr-386	1363	23	it	it	PRON
ftr-386	1363	24	was	be	AUX
ftr-386	1363	25	“	"	PUNCT
ftr-386	1363	26	payment	payment	NOUN
ftr-386	1363	27	for	for	ADP
ftr-386	1363	28	a	a	DET
ftr-386	1363	29	stolen	steal	VERB
ftr-386	1363	30	asset	asset	NOUN
ftr-386	1363	31	”	"	PUNCT
ftr-386	1363	32	(	(	PUNCT
ftr-386	1363	33	rather	rather	ADV
ftr-386	1363	34	than	than	ADP
ftr-386	1363	35	profits	profit	NOUN
ftr-386	1363	36	)	)	PUNCT
ftr-386	1363	37	.	.	PUNCT
ftr-386	1364	1	really	really	ADV
ftr-386	1364	2	,	,	PUNCT
ftr-386	1364	3	the	the	DET
ftr-386	1364	4	“	"	PUNCT
ftr-386	1364	5	in	in	ADP
ftr-386	1364	6	lieu	lieu	NOUN
ftr-386	1364	7	of	of	ADP
ftr-386	1364	8	”	"	PUNCT
ftr-386	1364	9	notion	notion	NOUN
ftr-386	1364	10	is	be	AUX
ftr-386	1364	11	misnamed	misname	VERB
ftr-386	1364	12	:	:	PUNCT
ftr-386	1364	13	it	it	PRON
ftr-386	1364	14	really	really	ADV
ftr-386	1364	15	should	should	AUX
ftr-386	1364	16	be	be	AUX
ftr-386	1364	17	called	call	VERB
ftr-386	1364	18	the	the	DET
ftr-386	1364	19	“	"	PUNCT
ftr-386	1364	20	what	what	PRON
ftr-386	1364	21	is	be	AUX
ftr-386	1364	22	it	it	PRON
ftr-386	1364	23	?	?	PUNCT
ftr-386	1364	24	”	"	PUNCT
ftr-386	1364	25	doctrine	doctrine	NOUN
ftr-386	1364	26	.	.	PUNCT
ftr-386	1365	1	a	a	DET
ftr-386	1365	2	doctrine	doctrine	NOUN
ftr-386	1365	3	that	that	PRON
ftr-386	1365	4	is	be	AUX
ftr-386	1365	5	designed	design	VERB
ftr-386	1365	6	to	to	PART
ftr-386	1365	7	accurately	accurately	ADV
ftr-386	1365	8	describe	describe	VERB
ftr-386	1365	9	facts	fact	NOUN
ftr-386	1365	10	is	be	AUX
ftr-386	1365	11	perverted	pervert	VERB
ftr-386	1365	12	if	if	SCONJ
ftr-386	1365	13	it	it	PRON
ftr-386	1365	14	is	be	AUX
ftr-386	1365	15	used	use	VERB
ftr-386	1365	16	to	to	PART
ftr-386	1365	17	misdescribe	misdescribe	VERB
ftr-386	1365	18	facts	fact	NOUN
ftr-386	1365	19	.	.	PUNCT
ftr-386	1366	1	such	such	DET
ftr-386	1366	2	a	a	DET
ftr-386	1366	3	perversion	perversion	NOUN
ftr-386	1366	4	occurs	occur	VERB
ftr-386	1366	5	where	where	SCONJ
ftr-386	1366	6	,	,	PUNCT
ftr-386	1366	7	as	as	ADP
ftr-386	1366	8	in	in	ADP
ftr-386	1366	9	murphy	murphy	NOUN
ftr-386	1366	10	,	,	PUNCT
ftr-386	1366	11	it	it	PRON
ftr-386	1366	12	is	be	AUX
ftr-386	1366	13	deployed	deploy	VERB
ftr-386	1366	14	to	to	PART
ftr-386	1366	15	treat	treat	VERB
ftr-386	1366	16	a	a	DET
ftr-386	1366	17	receipt	receipt	NOUN
ftr-386	1366	18	of	of	ADP
ftr-386	1366	19	cash	cash	NOUN
ftr-386	1366	20	as	as	SCONJ
ftr-386	1366	21	if	if	SCONJ
ftr-386	1366	22	it	it	PRON
ftr-386	1366	23	were	be	AUX
ftr-386	1366	24	really	really	ADV
ftr-386	1366	25	a	a	DET
ftr-386	1366	26	(	(	PUNCT
ftr-386	1366	27	non	non	ADJ
ftr-386	1366	28	-	-	ADJ
ftr-386	1366	29	income	income	ADJ
ftr-386	1366	30	)	)	PUNCT
ftr-386	1366	31	psychic	psychic	ADJ
ftr-386	1366	32	benefit	benefit	NOUN
ftr-386	1366	33	.	.	PUNCT
ftr-386	1367	1	the	the	DET
ftr-386	1367	2	“	"	PUNCT
ftr-386	1367	3	substance	substance	NOUN
ftr-386	1367	4	”	"	PUNCT
ftr-386	1367	5	of	of	ADP
ftr-386	1367	6	the	the	DET
ftr-386	1367	7	transaction	transaction	NOUN
ftr-386	1367	8	in	in	ADP
ftr-386	1367	9	murphy	murphy	PROPN
ftr-386	1367	10	was	be	AUX
ftr-386	1367	11	precisely	precisely	ADV
ftr-386	1367	12	the	the	DET
ftr-386	1367	13	conversion	conversion	NOUN
ftr-386	1367	14	of	of	ADP
ftr-386	1367	15	emotional	emotional	ADJ
ftr-386	1367	16	well	well	NOUN
ftr-386	1367	17	-	-	PUNCT
ftr-386	1367	18	being	being	NOUN
ftr-386	1367	19	into	into	ADP
ftr-386	1367	20	cash	cash	NOUN
ftr-386	1367	21	.	.	PUNCT
ftr-386	1368	1	the	the	DET
ftr-386	1368	2	cash	cash	NOUN
ftr-386	1368	3	award	award	NOUN
ftr-386	1368	4	can	can	AUX
ftr-386	1368	5	not	not	PART
ftr-386	1368	6	be	be	AUX
ftr-386	1368	7	viewed	view	VERB
ftr-386	1368	8	as	as	ADP
ftr-386	1368	9	not	not	PART
ftr-386	1368	10	being	be	AUX
ftr-386	1368	11	a	a	DET
ftr-386	1368	12	cash	cash	NOUN
ftr-386	1368	13	award	award	NOUN
ftr-386	1368	14	!	!	PUNCT
ftr-386	1369	1	the	the	DET
ftr-386	1369	2	tax	tax	NOUN
ftr-386	1369	3	code	code	NOUN
ftr-386	1369	4	would	would	AUX
ftr-386	1369	5	be	be	AUX
ftr-386	1369	6	wholly	wholly	ADV
ftr-386	1369	7	undermined	undermined	ADJ
ftr-386	1369	8	if	if	SCONJ
ftr-386	1369	9	transactions	transaction	NOUN
ftr-386	1369	10	involving	involve	VERB
ftr-386	1369	11	material	material	ADJ
ftr-386	1369	12	wealth	wealth	NOUN
ftr-386	1369	13	could	could	AUX
ftr-386	1369	14	be	be	AUX
ftr-386	1369	15	converted	convert	VERB
ftr-386	1369	16	by	by	ADP
ftr-386	1369	17	a	a	DET
ftr-386	1369	18	magic	magic	ADJ
ftr-386	1369	19	wand	wand	NOUN
ftr-386	1369	20	into	into	ADP
ftr-386	1369	21	non	non	ADJ
ftr-386	1369	22	-	-	ADJ
ftr-386	1369	23	material	material	ADJ
ftr-386	1369	24	ephemera	ephemera	NOUN
ftr-386	1369	25	.	.	PUNCT
ftr-386	1370	1	such	such	DET
ftr-386	1370	2	a	a	DET
ftr-386	1370	3	“	"	PUNCT
ftr-386	1370	4	transubstantiation	transubstantiation	NOUN
ftr-386	1370	5	doctrine	doctrine	NOUN
ftr-386	1370	6	”	"	PUNCT
ftr-386	1370	7	would	would	AUX
ftr-386	1370	8	have	have	VERB
ftr-386	1370	9	the	the	DET
ftr-386	1370	10	potential	potential	NOUN
ftr-386	1370	11	to	to	PART
ftr-386	1370	12	operate	operate	VERB
ftr-386	1370	13	virtually	virtually	ADV
ftr-386	1370	14	without	without	ADP
ftr-386	1370	15	constraint	constraint	NOUN
ftr-386	1370	16	so	so	SCONJ
ftr-386	1370	17	as	as	SCONJ
ftr-386	1370	18	to	to	PART
ftr-386	1370	19	change	change	VERB
ftr-386	1370	20	income	income	NOUN
ftr-386	1370	21	into	into	ADP
ftr-386	1370	22	non	non	ADJ
ftr-386	1370	23	-	-	NOUN
ftr-386	1370	24	income	income	NOUN
ftr-386	1370	25	.	.	PUNCT
ftr-386	1371	1	are	be	AUX
ftr-386	1371	2	wages	wage	NOUN
ftr-386	1371	3	in	in	ADP
ftr-386	1371	4	lieu	lieu	NOUN
ftr-386	1371	5	of	of	ADP
ftr-386	1371	6	the	the	DET
ftr-386	1371	7	untaxed	untaxed	ADJ
ftr-386	1371	8	psychic	psychic	ADJ
ftr-386	1371	9	benefits	benefit	NOUN
ftr-386	1371	10	of	of	ADP
ftr-386	1371	11	not	not	PART
ftr-386	1371	12	working	work	VERB
ftr-386	1371	13	?	?	PUNCT
ftr-386	1372	1	are	be	AUX
ftr-386	1372	2	interest	interest	NOUN
ftr-386	1372	3	,	,	PUNCT
ftr-386	1372	4	dividends	dividend	NOUN
ftr-386	1372	5	,	,	PUNCT
ftr-386	1372	6	rents	rent	NOUN
ftr-386	1372	7	,	,	PUNCT
ftr-386	1372	8	property	property	NOUN
ftr-386	1372	9	royalties	royalty	NOUN
ftr-386	1372	10	,	,	PUNCT
ftr-386	1372	11	and	and	CCONJ
ftr-386	1372	12	even	even	ADV
ftr-386	1372	13	capital	capital	NOUN
ftr-386	1372	14	gains	gain	NOUN
ftr-386	1372	15	“	"	PUNCT
ftr-386	1372	16	in	in	ADP
ftr-386	1372	17	lieu	lieu	NOUN
ftr-386	1372	18	of	of	ADP
ftr-386	1372	19	”	"	PUNCT
ftr-386	1372	20	pride	pride	NOUN
ftr-386	1372	21	of	of	ADP
ftr-386	1372	22	possession	possession	NOUN
ftr-386	1372	23	and	and	CCONJ
ftr-386	1372	24	feelings	feeling	NOUN
ftr-386	1372	25	of	of	ADP
ftr-386	1372	26	security	security	NOUN
ftr-386	1372	27	derived	derive	VERB
ftr-386	1372	28	from	from	ADP
ftr-386	1372	29	possessing	possess	VERB
ftr-386	1372	30	cash	cash	NOUN
ftr-386	1372	31	and	and	CCONJ
ftr-386	1372	32	property	property	NOUN
ftr-386	1372	33	?	?	PUNCT
ftr-386	1372	34	”	"	PUNCT
ftr-386	1372	35	are	be	AUX
ftr-386	1372	36	punitive	punitive	ADJ
ftr-386	1372	37	damages	damage	NOUN
ftr-386	1372	38	a	a	DET
ftr-386	1372	39	substitute	substitute	NOUN
ftr-386	1372	40	for	for	ADP
ftr-386	1372	41	moral	moral	ADJ
ftr-386	1372	42	indignation	indignation	NOUN
ftr-386	1372	43	and	and	CCONJ
ftr-386	1372	44	a	a	DET
ftr-386	1372	45	desire	desire	NOUN
ftr-386	1372	46	to	to	PART
ftr-386	1372	47	wreak	wreak	VERB
ftr-386	1372	48	revenge	revenge	NOUN
ftr-386	1372	49	?	?	PUNCT
ftr-386	1373	1	these	these	PRON
ftr-386	1373	2	are	be	AUX
ftr-386	1373	3	truly	truly	ADV
ftr-386	1373	4	silly	silly	ADJ
ftr-386	1373	5	and	and	CCONJ
ftr-386	1373	6	irrelevant	irrelevant	ADJ
ftr-386	1373	7	questions	question	NOUN
ftr-386	1373	8	in	in	ADP
ftr-386	1373	9	the	the	DET
ftr-386	1373	10	context	context	NOUN
ftr-386	1373	11	of	of	ADP
ftr-386	1373	12	an	an	DET
ftr-386	1373	13	income	income	NOUN
ftr-386	1373	14	tax	tax	NOUN
ftr-386	1373	15	.	.	PUNCT
ftr-386	1374	1	iv	iv	X
ftr-386	1374	2	.	.	PUNCT
ftr-386	1375	1	conclusion	conclusion	VERB
ftr-386	1375	2	the	the	DET
ftr-386	1375	3	murphy	murphy	PROPN
ftr-386	1375	4	panel	panel	NOUN
ftr-386	1375	5	decision	decision	NOUN
ftr-386	1375	6	should	should	AUX
ftr-386	1375	7	not	not	PART
ftr-386	1375	8	only	only	ADV
ftr-386	1375	9	be	be	AUX
ftr-386	1375	10	reversed	reverse	VERB
ftr-386	1375	11	,	,	PUNCT
ftr-386	1375	12	but	but	CCONJ
ftr-386	1375	13	it	it	PRON
ftr-386	1375	14	should	should	AUX
ftr-386	1375	15	be	be	AUX
ftr-386	1375	16	condemned	condemn	VERB
ftr-386	1375	17	in	in	ADP
ftr-386	1375	18	the	the	DET
ftr-386	1375	19	strongest	strong	ADJ
ftr-386	1375	20	terms	term	NOUN
ftr-386	1375	21	.	.	PUNCT
ftr-386	1376	1	contrary	contrary	ADJ
ftr-386	1376	2	to	to	ADP
ftr-386	1376	3	this	this	DET
ftr-386	1376	4	decision	decision	NOUN
ftr-386	1376	5	,	,	PUNCT
ftr-386	1376	6	cash	cash	NOUN
ftr-386	1376	7	damages	damage	NOUN
ftr-386	1376	8	for	for	ADP
ftr-386	1376	9	personal	personal	ADJ
ftr-386	1376	10	injury	injury	NOUN
ftr-386	1376	11	(	(	PUNCT
ftr-386	1376	12	that	that	PRON
ftr-386	1376	13	are	be	AUX
ftr-386	1376	14	not	not	PART
ftr-386	1376	15	excluded	exclude	VERB
ftr-386	1376	16	under	under	ADP
ftr-386	1376	17	code	code	NOUN
ftr-386	1376	18	section	section	NOUN
ftr-386	1376	19	104	104	NUM
ftr-386	1376	20	)	)	PUNCT
ftr-386	1376	21	are	be	AUX
ftr-386	1376	22	included	include	VERB
ftr-386	1376	23	under	under	ADP
ftr-386	1376	24	the	the	DET
ftr-386	1376	25	catch	catch	NOUN
ftr-386	1376	26	-	-	PUNCT
ftr-386	1376	27	all	all	DET
ftr-386	1376	28	clause	clause	NOUN
ftr-386	1376	29	of	of	ADP
ftr-386	1376	30	section	section	NOUN
ftr-386	1376	31	61	61	NUM
ftr-386	1376	32	and	and	CCONJ
ftr-386	1376	33	the	the	DET
ftr-386	1376	34	16th	16th	ADJ
ftr-386	1376	35	amendment	amendment	NOUN
ftr-386	1376	36	.	.	PUNCT
ftr-386	1377	1	in	in	ADP
ftr-386	1377	2	addition	addition	NOUN
ftr-386	1377	3	,	,	PUNCT
ftr-386	1377	4	428	428	NUM
ftr-386	1377	5	florida	florida	PROPN
ftr-386	1377	6	tax	tax	NOUN
ftr-386	1377	7	review	review	NOUN
ftr-386	1378	1	[	[	X
ftr-386	1378	2	vol.8:4	vol.8:4	VERB
ftr-386	1378	3	248	248	NUM
ftr-386	1378	4	.	.	PUNCT
ftr-386	1379	1	see	see	VERB
ftr-386	1379	2	the	the	DET
ftr-386	1379	3	text	text	NOUN
ftr-386	1379	4	accompanying	accompany	VERB
ftr-386	1379	5	notes	note	NOUN
ftr-386	1379	6	17	17	NUM
ftr-386	1379	7	-	-	SYM
ftr-386	1379	8	21	21	NUM
ftr-386	1379	9	.	.	PUNCT
ftr-386	1380	1	249	249	NUM
ftr-386	1380	2	.	.	X
ftr-386	1381	1	for	for	ADP
ftr-386	1381	2	example	example	NOUN
ftr-386	1381	3	,	,	PUNCT
ftr-386	1381	4	the	the	DET
ftr-386	1381	5	opinion	opinion	NOUN
ftr-386	1381	6	(	(	PUNCT
ftr-386	1381	7	460	460	NUM
ftr-386	1381	8	f.3d	f.3d	NUM
ftr-386	1381	9	)	)	PUNCT
ftr-386	1381	10	cites	cite	VERB
ftr-386	1381	11	the	the	DET
ftr-386	1381	12	quote	quote	NOUN
ftr-386	1381	13	“	"	PUNCT
ftr-386	1381	14	the	the	DET
ftr-386	1381	15	power	power	NOUN
ftr-386	1381	16	to	to	PART
ftr-386	1381	17	tax	tax	NOUN
ftr-386	1381	18	is	be	AUX
ftr-386	1381	19	the	the	DET
ftr-386	1381	20	power	power	NOUN
ftr-386	1381	21	to	to	PART
ftr-386	1381	22	destroy	destroy	VERB
ftr-386	1381	23	”	"	PUNCT
ftr-386	1381	24	(	(	PUNCT
ftr-386	1381	25	mcculloch	mcculloch	PROPN
ftr-386	1381	26	v.	v.	ADP
ftr-386	1381	27	maryland	maryland	PROPN
ftr-386	1381	28	,	,	PUNCT
ftr-386	1381	29	4	4	NUM
ftr-386	1381	30	wheat	wheat	NOUN
ftr-386	1381	31	.	.	PUNCT
ftr-386	1382	1	(	(	PUNCT
ftr-386	1382	2	17	17	NUM
ftr-386	1382	3	u.s	u.s	PROPN
ftr-386	1382	4	.	.	PROPN
ftr-386	1382	5	)	)	PUNCT
ftr-386	1382	6	316	316	NUM
ftr-386	1382	7	,	,	PUNCT
ftr-386	1382	8	431	431	NUM
ftr-386	1382	9	(	(	PUNCT
ftr-386	1382	10	1819	1819	NUM
ftr-386	1382	11	)	)	PUNCT
ftr-386	1382	12	)	)	PUNCT
ftr-386	1382	13	,	,	PUNCT
ftr-386	1382	14	as	as	SCONJ
ftr-386	1382	15	if	if	SCONJ
ftr-386	1382	16	the	the	DET
ftr-386	1382	17	supreme	supreme	PROPN
ftr-386	1382	18	court	court	PROPN
ftr-386	1382	19	has	have	AUX
ftr-386	1382	20	adopted	adopt	VERB
ftr-386	1382	21	a	a	DET
ftr-386	1382	22	narrow	narrow	ADJ
ftr-386	1382	23	construction	construction	NOUN
ftr-386	1382	24	of	of	ADP
ftr-386	1382	25	the	the	DET
ftr-386	1382	26	taxing	tax	VERB
ftr-386	1382	27	power	power	NOUN
ftr-386	1382	28	.	.	PUNCT
ftr-386	1383	1	however	however	ADV
ftr-386	1383	2	,	,	PUNCT
ftr-386	1383	3	it	it	PRON
ftr-386	1383	4	has	have	AUX
ftr-386	1383	5	done	do	VERB
ftr-386	1383	6	just	just	ADV
ftr-386	1383	7	the	the	DET
ftr-386	1383	8	opposite	opposite	NOUN
ftr-386	1383	9	.	.	PUNCT
ftr-386	1384	1	in	in	ADP
ftr-386	1384	2	knowlton	knowlton	PROPN
ftr-386	1384	3	v.	v.	PROPN
ftr-386	1384	4	moore	moore	PROPN
ftr-386	1384	5	,	,	PUNCT
ftr-386	1384	6	178	178	NUM
ftr-386	1384	7	u.s	u.s	PROPN
ftr-386	1384	8	.	.	PROPN
ftr-386	1384	9	1	1	NUM
ftr-386	1384	10	,	,	PUNCT
ftr-386	1384	11	60	60	NUM
ftr-386	1384	12	(	(	PUNCT
ftr-386	1384	13	1899	1899	NUM
ftr-386	1384	14	)	)	PUNCT
ftr-386	1384	15	,	,	PUNCT
ftr-386	1384	16	the	the	DET
ftr-386	1384	17	court	court	NOUN
ftr-386	1384	18	stated	state	VERB
ftr-386	1384	19	that	that	SCONJ
ftr-386	1384	20	this	this	DET
ftr-386	1384	21	concern	concern	NOUN
ftr-386	1384	22	only	only	ADV
ftr-386	1384	23	comes	come	VERB
ftr-386	1384	24	into	into	ADP
ftr-386	1384	25	play	play	NOUN
ftr-386	1384	26	where	where	SCONJ
ftr-386	1384	27	“	"	PUNCT
ftr-386	1384	28	there	there	PRON
ftr-386	1384	29	is	be	VERB
ftr-386	1384	30	no	no	DET
ftr-386	1384	31	power	power	NOUN
ftr-386	1384	32	to	to	PART
ftr-386	1384	33	tax	tax	VERB
ftr-386	1384	34	a	a	DET
ftr-386	1384	35	particular	particular	ADJ
ftr-386	1384	36	subject	subject	NOUN
ftr-386	1384	37	,	,	PUNCT
ftr-386	1384	38	”	"	PUNCT
ftr-386	1384	39	and	and	CCONJ
ftr-386	1384	40	went	go	VERB
ftr-386	1384	41	on	on	ADP
ftr-386	1384	42	to	to	PART
ftr-386	1384	43	hold	hold	VERB
ftr-386	1384	44	that	that	SCONJ
ftr-386	1384	45	a	a	DET
ftr-386	1384	46	federal	federal	ADJ
ftr-386	1384	47	inheritance	inheritance	NOUN
ftr-386	1384	48	tax	tax	NOUN
ftr-386	1384	49	was	be	AUX
ftr-386	1384	50	valid	valid	ADJ
ftr-386	1384	51	as	as	ADP
ftr-386	1384	52	an	an	DET
ftr-386	1384	53	indirect	indirect	ADJ
ftr-386	1384	54	tax	tax	NOUN
ftr-386	1384	55	.	.	PUNCT
ftr-386	1385	1	in	in	ADP
ftr-386	1385	2	this	this	DET
ftr-386	1385	3	connection	connection	NOUN
ftr-386	1385	4	,	,	PUNCT
ftr-386	1385	5	see	see	AUX
ftr-386	1385	6	also	also	ADV
ftr-386	1385	7	note	note	VERB
ftr-386	1385	8	23	23	NUM
ftr-386	1385	9	.	.	PUNCT
ftr-386	1386	1	some	some	DET
ftr-386	1386	2	other	other	ADJ
ftr-386	1386	3	examples	example	NOUN
ftr-386	1386	4	of	of	ADP
ftr-386	1386	5	non	non	ADJ
ftr-386	1386	6	-	-	ADJ
ftr-386	1386	7	relevant	relevant	ADJ
ftr-386	1386	8	generalizations	generalization	NOUN
ftr-386	1386	9	are	be	AUX
ftr-386	1386	10	noted	note	VERB
ftr-386	1386	11	in	in	ADP
ftr-386	1386	12	note	note	NOUN
ftr-386	1386	13	40	40	NUM
ftr-386	1386	14	,	,	PUNCT
ftr-386	1386	15	the	the	DET
ftr-386	1386	16	text	text	NOUN
ftr-386	1386	17	accompanying	accompany	VERB
ftr-386	1386	18	notes	note	VERB
ftr-386	1386	19	67	67	NUM
ftr-386	1386	20	-	-	SYM
ftr-386	1386	21	69	69	NUM
ftr-386	1386	22	,	,	PUNCT
ftr-386	1386	23	and	and	CCONJ
ftr-386	1386	24	note	note	VERB
ftr-386	1386	25	187	187	NUM
ftr-386	1386	26	.	.	PUNCT
ftr-386	1387	1	250	250	NUM
ftr-386	1387	2	.	.	PUNCT
ftr-386	1388	1	the	the	DET
ftr-386	1388	2	discussion	discussion	NOUN
ftr-386	1388	3	of	of	ADP
ftr-386	1388	4	the	the	DET
ftr-386	1388	5	replacement	replacement	NOUN
ftr-386	1388	6	-	-	PUNCT
ftr-386	1388	7	of	of	ADP
ftr-386	1388	8	-	-	PUNCT
ftr-386	1388	9	capital	capital	NOUN
ftr-386	1388	10	theory	theory	NOUN
ftr-386	1388	11	in	in	ADP
ftr-386	1388	12	murphy	murphy	PROPN
ftr-386	1388	13	is	be	AUX
ftr-386	1388	14	pointless	pointless	ADJ
ftr-386	1388	15	,	,	PUNCT
ftr-386	1388	16	because	because	SCONJ
ftr-386	1388	17	the	the	DET
ftr-386	1388	18	taxpayer	taxpayer	NOUN
ftr-386	1388	19	neither	neither	CCONJ
ftr-386	1388	20	lost	lose	VERB
ftr-386	1388	21	nor	nor	CCONJ
ftr-386	1388	22	replaced	replace	VERB
ftr-386	1388	23	anything	anything	PRON
ftr-386	1388	24	considered	consider	VERB
ftr-386	1388	25	to	to	PART
ftr-386	1388	26	be	be	AUX
ftr-386	1388	27	“	"	PUNCT
ftr-386	1388	28	capital	capital	NOUN
ftr-386	1388	29	.	.	PUNCT
ftr-386	1388	30	”	"	PUNCT
ftr-386	1389	1	251	251	NUM
ftr-386	1389	2	.	.	PUNCT
ftr-386	1390	1	examples	example	NOUN
ftr-386	1390	2	of	of	ADP
ftr-386	1390	3	the	the	DET
ftr-386	1390	4	mis	mis	PROPN
ftr-386	1390	5	-	-	NOUN
ftr-386	1390	6	citation	citation	NOUN
ftr-386	1390	7	of	of	ADP
ftr-386	1390	8	cases	case	NOUN
ftr-386	1390	9	are	be	AUX
ftr-386	1390	10	noted	note	VERB
ftr-386	1390	11	at	at	ADP
ftr-386	1390	12	note	note	NOUN
ftr-386	1390	13	24	24	NUM
ftr-386	1390	14	and	and	CCONJ
ftr-386	1390	15	in	in	ADP
ftr-386	1390	16	the	the	DET
ftr-386	1390	17	text	text	NOUN
ftr-386	1390	18	accompanying	accompany	VERB
ftr-386	1390	19	notes	note	VERB
ftr-386	1390	20	45	45	NUM
ftr-386	1390	21	-	-	SYM
ftr-386	1390	22	52	52	NUM
ftr-386	1390	23	and	and	CCONJ
ftr-386	1390	24	194	194	NUM
ftr-386	1390	25	-	-	SYM
ftr-386	1390	26	197	197	NUM
ftr-386	1390	27	.	.	PUNCT
ftr-386	1391	1	252	252	NUM
ftr-386	1391	2	.	.	PUNCT
ftr-386	1392	1	examples	example	NOUN
ftr-386	1392	2	are	be	AUX
ftr-386	1392	3	noted	note	VERB
ftr-386	1392	4	in	in	ADP
ftr-386	1392	5	the	the	DET
ftr-386	1392	6	text	text	NOUN
ftr-386	1392	7	accompanying	accompany	VERB
ftr-386	1392	8	notes	note	NOUN
ftr-386	1392	9	41	41	NUM
ftr-386	1392	10	-	-	SYM
ftr-386	1392	11	58	58	NUM
ftr-386	1392	12	and	and	CCONJ
ftr-386	1392	13	180	180	NUM
ftr-386	1392	14	-	-	SYM
ftr-386	1392	15	193	193	NUM
ftr-386	1392	16	.	.	PUNCT
ftr-386	1393	1	it	it	PRON
ftr-386	1393	2	is	be	AUX
ftr-386	1393	3	certain	certain	ADJ
ftr-386	1393	4	that	that	SCONJ
ftr-386	1393	5	congress	congress	PROPN
ftr-386	1393	6	has	have	VERB
ftr-386	1393	7	the	the	DET
ftr-386	1393	8	power	power	NOUN
ftr-386	1393	9	to	to	PART
ftr-386	1393	10	tax	tax	VERB
ftr-386	1393	11	such	such	ADJ
ftr-386	1393	12	damages	damage	NOUN
ftr-386	1393	13	under	under	ADP
ftr-386	1393	14	its	its	PRON
ftr-386	1393	15	power	power	NOUN
ftr-386	1393	16	to	to	PART
ftr-386	1393	17	levy	levy	VERB
ftr-386	1393	18	indirect	indirect	ADJ
ftr-386	1393	19	taxes	taxis	NOUN
ftr-386	1393	20	without	without	ADP
ftr-386	1393	21	apportionment	apportionment	NOUN
ftr-386	1393	22	.	.	PUNCT
ftr-386	1394	1	the	the	DET
ftr-386	1394	2	murphy	murphy	PROPN
ftr-386	1394	3	panel	panel	NOUN
ftr-386	1394	4	was	be	AUX
ftr-386	1394	5	correct	correct	ADJ
ftr-386	1394	6	in	in	ADP
ftr-386	1394	7	not	not	PART
ftr-386	1394	8	reaching	reach	VERB
ftr-386	1394	9	the	the	DET
ftr-386	1394	10	indirect	indirect	ADJ
ftr-386	1394	11	tax	tax	NOUN
ftr-386	1394	12	issue	issue	NOUN
ftr-386	1394	13	,	,	PUNCT
ftr-386	1394	14	although	although	SCONJ
ftr-386	1394	15	it	it	PRON
ftr-386	1394	16	should	should	AUX
ftr-386	1394	17	have	have	AUX
ftr-386	1394	18	mentioned	mention	VERB
ftr-386	1394	19	this	this	DET
ftr-386	1394	20	issue	issue	NOUN
ftr-386	1394	21	and	and	CCONJ
ftr-386	1394	22	explained	explain	VERB
ftr-386	1394	23	why	why	SCONJ
ftr-386	1394	24	it	it	PRON
ftr-386	1394	25	was	be	AUX
ftr-386	1394	26	not	not	PART
ftr-386	1394	27	relevant	relevant	ADJ
ftr-386	1394	28	.	.	PUNCT
ftr-386	1395	1	however	however	ADV
ftr-386	1395	2	,	,	PUNCT
ftr-386	1395	3	the	the	DET
ftr-386	1395	4	case	case	NOUN
ftr-386	1395	5	was	be	AUX
ftr-386	1395	6	wrongly	wrongly	ADV
ftr-386	1395	7	decided	decide	VERB
ftr-386	1395	8	on	on	ADP
ftr-386	1395	9	every	every	DET
ftr-386	1395	10	other	other	ADJ
ftr-386	1395	11	point	point	NOUN
ftr-386	1395	12	.	.	PUNCT
ftr-386	1396	1	the	the	DET
ftr-386	1396	2	16th	16th	ADJ
ftr-386	1396	3	amendment	amendment	NOUN
ftr-386	1396	4	is	be	AUX
ftr-386	1396	5	construed	construe	VERB
ftr-386	1396	6	according	accord	VERB
ftr-386	1396	7	to	to	ADP
ftr-386	1396	8	its	its	PRON
ftr-386	1396	9	text	text	NOUN
ftr-386	1396	10	(	(	PUNCT
ftr-386	1396	11	not	not	PART
ftr-386	1396	12	by	by	ADP
ftr-386	1396	13	early	early	ADJ
ftr-386	1396	14	misunderstandings	misunderstanding	NOUN
ftr-386	1396	15	.	.	PUNCT
ftr-386	1397	1	on	on	ADP
ftr-386	1397	2	the	the	DET
ftr-386	1397	3	merits	merit	NOUN
ftr-386	1397	4	,	,	PUNCT
ftr-386	1397	5	the	the	DET
ftr-386	1397	6	16th	16th	ADJ
ftr-386	1397	7	amendment	amendment	NOUN
ftr-386	1397	8	does	do	AUX
ftr-386	1397	9	not	not	PART
ftr-386	1397	10	require	require	VERB
ftr-386	1397	11	netting	net	VERB
ftr-386	1397	12	.	.	PUNCT
ftr-386	1398	1	“	"	PUNCT
ftr-386	1398	2	capital	capital	NOUN
ftr-386	1398	3	”	"	PUNCT
ftr-386	1398	4	means	mean	VERB
ftr-386	1398	5	basis	basis	NOUN
ftr-386	1398	6	.	.	PUNCT
ftr-386	1399	1	a	a	DET
ftr-386	1399	2	taxpayer	taxpayer	NOUN
ftr-386	1399	3	has	have	VERB
ftr-386	1399	4	no	no	DET
ftr-386	1399	5	basis	basis	NOUN
ftr-386	1399	6	in	in	ADP
ftr-386	1399	7	a	a	DET
ftr-386	1399	8	personal	personal	ADJ
ftr-386	1399	9	injury	injury	NOUN
ftr-386	1399	10	recovery	recovery	NOUN
ftr-386	1399	11	,	,	PUNCT
ftr-386	1399	12	and	and	CCONJ
ftr-386	1399	13	(	(	PUNCT
ftr-386	1399	14	even	even	ADV
ftr-386	1399	15	if	if	SCONJ
ftr-386	1399	16	a	a	DET
ftr-386	1399	17	taxpayer	taxpayer	NOUN
ftr-386	1399	18	were	be	AUX
ftr-386	1399	19	to	to	PART
ftr-386	1399	20	have	have	VERB
ftr-386	1399	21	such	such	ADJ
ftr-386	1399	22	basis	basis	NOUN
ftr-386	1399	23	)	)	PUNCT
ftr-386	1399	24	it	it	PRON
ftr-386	1399	25	can	can	AUX
ftr-386	1399	26	not	not	PART
ftr-386	1399	27	be	be	AUX
ftr-386	1399	28	recovered	recover	VERB
ftr-386	1399	29	against	against	ADP
ftr-386	1399	30	an	an	DET
ftr-386	1399	31	award	award	NOUN
ftr-386	1399	32	of	of	ADP
ftr-386	1399	33	emotional	emotional	ADJ
ftr-386	1399	34	distress	distress	NOUN
ftr-386	1399	35	damages	damage	NOUN
ftr-386	1399	36	.	.	PUNCT
ftr-386	1400	1	there	there	PRON
ftr-386	1400	2	is	be	VERB
ftr-386	1400	3	no	no	DET
ftr-386	1400	4	support	support	NOUN
ftr-386	1400	5	for	for	ADP
ftr-386	1400	6	the	the	DET
ftr-386	1400	7	theory	theory	NOUN
ftr-386	1400	8	that	that	SCONJ
ftr-386	1400	9	an	an	DET
ftr-386	1400	10	accession	accession	NOUN
ftr-386	1400	11	to	to	ADP
ftr-386	1400	12	wealth	wealth	NOUN
ftr-386	1400	13	can	can	AUX
ftr-386	1400	14	be	be	AUX
ftr-386	1400	15	treated	treat	VERB
ftr-386	1400	16	as	as	SCONJ
ftr-386	1400	17	if	if	SCONJ
ftr-386	1400	18	it	it	PRON
ftr-386	1400	19	were	be	AUX
ftr-386	1400	20	a	a	DET
ftr-386	1400	21	mere	mere	ADJ
ftr-386	1400	22	non	non	ADJ
ftr-386	1400	23	-	-	ADJ
ftr-386	1400	24	taxable	taxable	ADJ
ftr-386	1400	25	psychic	psychic	ADJ
ftr-386	1400	26	benefit	benefit	NOUN
ftr-386	1400	27	,	,	PUNCT
ftr-386	1400	28	and	and	CCONJ
ftr-386	1400	29	adoption	adoption	NOUN
ftr-386	1400	30	of	of	ADP
ftr-386	1400	31	any	any	DET
ftr-386	1400	32	such	such	ADJ
ftr-386	1400	33	theory	theory	NOUN
ftr-386	1400	34	would	would	AUX
ftr-386	1400	35	cause	cause	VERB
ftr-386	1400	36	the	the	DET
ftr-386	1400	37	collapse	collapse	NOUN
ftr-386	1400	38	of	of	ADP
ftr-386	1400	39	the	the	DET
ftr-386	1400	40	income	income	NOUN
ftr-386	1400	41	tax	tax	NOUN
ftr-386	1400	42	.	.	PUNCT
ftr-386	1401	1	the	the	DET
ftr-386	1401	2	“	"	PUNCT
ftr-386	1401	3	craft	craft	NOUN
ftr-386	1401	4	”	"	PUNCT
ftr-386	1401	5	of	of	ADP
ftr-386	1401	6	the	the	DET
ftr-386	1401	7	murphy	murphy	PROPN
ftr-386	1401	8	panel	panel	NOUN
ftr-386	1401	9	decision	decision	NOUN
ftr-386	1401	10	is	be	AUX
ftr-386	1401	11	abysmal	abysmal	ADJ
ftr-386	1401	12	.	.	PUNCT
ftr-386	1402	1	the	the	DET
ftr-386	1402	2	holding	holding	NOUN
ftr-386	1402	3	is	be	AUX
ftr-386	1402	4	inaccurately	inaccurately	ADV
ftr-386	1402	5	and	and	CCONJ
ftr-386	1402	6	confusingly	confusingly	ADV
ftr-386	1402	7	stated	state	VERB
ftr-386	1402	8	.	.	PUNCT
ftr-386	1403	1	the	the	DET
ftr-386	1403	2	opinion	opinion	NOUN
ftr-386	1403	3	is	be	AUX
ftr-386	1403	4	a	a	DET
ftr-386	1403	5	disorganized	disorganized	ADJ
ftr-386	1403	6	pastiche248	pastiche248	PROPN
ftr-386	1403	7	of	of	ADP
ftr-386	1403	8	quotes	quote	NOUN
ftr-386	1403	9	and	and	CCONJ
ftr-386	1403	10	generalizations	generalization	NOUN
ftr-386	1403	11	culled	cull	VERB
ftr-386	1403	12	from	from	ADP
ftr-386	1403	13	various	various	ADJ
ftr-386	1403	14	sources	source	NOUN
ftr-386	1403	15	without	without	ADP
ftr-386	1403	16	regard	regard	NOUN
ftr-386	1403	17	to249	to249	PROPN
ftr-386	1403	18	the	the	DET
ftr-386	1403	19	facts	fact	NOUN
ftr-386	1403	20	of	of	ADP
ftr-386	1403	21	murphy	murphy	NOUN
ftr-386	1403	22	,	,	PUNCT
ftr-386	1403	23	the	the	DET
ftr-386	1403	24	facts	fact	NOUN
ftr-386	1403	25	,	,	PUNCT
ftr-386	1403	26	context	context	NOUN
ftr-386	1403	27	,	,	PUNCT
ftr-386	1403	28	or	or	CCONJ
ftr-386	1403	29	holdings	holding	NOUN
ftr-386	1403	30	(	(	PUNCT
ftr-386	1403	31	of	of	ADP
ftr-386	1403	32	cases	case	NOUN
ftr-386	1403	33	)	)	PUNCT
ftr-386	1403	34	,	,	PUNCT
ftr-386	1403	35	the	the	DET
ftr-386	1403	36	current250	current250	PROPN
ftr-386	1403	37	251	251	NUM
ftr-386	1403	38	status	status	NOUN
ftr-386	1403	39	of	of	ADP
ftr-386	1403	40	authorities	authority	NOUN
ftr-386	1403	41	or	or	CCONJ
ftr-386	1403	42	theories	theory	NOUN
ftr-386	1403	43	,	,	PUNCT
ftr-386	1403	44	or	or	CCONJ
ftr-386	1403	45	any	any	DET
ftr-386	1403	46	real	real	ADJ
ftr-386	1403	47	analysis	analysis	NOUN
ftr-386	1403	48	of	of	ADP
ftr-386	1403	49	relevant	relevant	ADJ
ftr-386	1403	50	legal252	legal252	PROPN
ftr-386	1403	51	materials	material	NOUN
ftr-386	1403	52	.	.	PUNCT
ftr-386	1404	1	the	the	DET
ftr-386	1404	2	panel	panel	NOUN
ftr-386	1404	3	opinion	opinion	NOUN
ftr-386	1404	4	is	be	AUX
ftr-386	1404	5	truly	truly	ADV
ftr-386	1404	6	radical	radical	ADJ
ftr-386	1404	7	in	in	ADP
ftr-386	1404	8	showing	show	VERB
ftr-386	1404	9	no	no	DET
ftr-386	1404	10	real	real	ADJ
ftr-386	1404	11	respect	respect	NOUN
ftr-386	1404	12	for	for	ADP
ftr-386	1404	13	constitutional	constitutional	ADJ
ftr-386	1404	14	text	text	NOUN
ftr-386	1404	15	,	,	PUNCT
ftr-386	1404	16	the	the	DET
ftr-386	1404	17	body	body	NOUN
ftr-386	1404	18	of	of	ADP
ftr-386	1404	19	judicial	judicial	ADJ
ftr-386	1404	20	authority	authority	NOUN
ftr-386	1404	21	as	as	SCONJ
ftr-386	1404	22	it	it	PRON
ftr-386	1404	23	has	have	AUX
ftr-386	1404	24	evolved	evolve	VERB
ftr-386	1404	25	up	up	ADP
ftr-386	1404	26	to	to	ADP
ftr-386	1404	27	the	the	DET
ftr-386	1404	28	present	present	NOUN
ftr-386	1404	29	,	,	PUNCT
ftr-386	1404	30	or	or	CCONJ
ftr-386	1404	31	even	even	ADV
ftr-386	1404	32	the	the	DET
ftr-386	1404	33	nature	nature	NOUN
ftr-386	1404	34	of	of	ADP
ftr-386	1404	35	the	the	DET
ftr-386	1404	36	judicial	judicial	ADJ
ftr-386	1404	37	function	function	NOUN
ftr-386	1404	38	.	.	PUNCT
ftr-386	1405	1	it	it	PRON
ftr-386	1405	2	is	be	AUX
ftr-386	1405	3	one	one	NUM
ftr-386	1405	4	thing	thing	NOUN
ftr-386	1405	5	to	to	PART
ftr-386	1405	6	invoke	invoke	VERB
ftr-386	1405	7	outdated	outdated	ADJ
ftr-386	1405	8	and	and	CCONJ
ftr-386	1405	9	obsolete	obsolete	ADJ
ftr-386	1405	10	theories	theory	NOUN
ftr-386	1405	11	in	in	ADP
ftr-386	1405	12	class	class	NOUN
ftr-386	1405	13	discussion	discussion	NOUN
ftr-386	1405	14	or	or	CCONJ
ftr-386	1405	15	e	e	NOUN
ftr-386	1405	16	-	-	NOUN
ftr-386	1405	17	mail	mail	NOUN
ftr-386	1405	18	colloquies	colloquy	NOUN
ftr-386	1405	19	for	for	ADP
ftr-386	1405	20	their	their	PRON
ftr-386	1405	21	instructional	instructional	ADJ
ftr-386	1405	22	or	or	CCONJ
ftr-386	1405	23	entertainment	entertainment	NOUN
ftr-386	1405	24	value	value	NOUN
ftr-386	1405	25	.	.	PUNCT
ftr-386	1406	1	it	it	PRON
ftr-386	1406	2	is	be	AUX
ftr-386	1406	3	another	another	PRON
ftr-386	1406	4	to	to	PART
ftr-386	1406	5	actually	actually	ADV
ftr-386	1406	6	adopt	adopt	VERB
ftr-386	1406	7	them	they	PRON
ftr-386	1406	8	at	at	ADP
ftr-386	1406	9	in	in	ADP
ftr-386	1406	10	a	a	DET
ftr-386	1406	11	judicial	judicial	ADJ
ftr-386	1406	12	opinion	opinion	NOUN
ftr-386	1406	13	at	at	ADP
ftr-386	1406	14	the	the	DET
ftr-386	1406	15	next	next	ADJ
ftr-386	1406	16	-	-	PUNCT
ftr-386	1406	17	to	to	ADP
ftr-386	1406	18	-	-	PUNCT
ftr-386	1406	19	highest	high	ADJ
ftr-386	1406	20	level	level	NOUN
ftr-386	1406	21	.	.	PUNCT
ftr-386	1407	1	in	in	ADP
ftr-386	1407	2	contrast	contrast	NOUN
ftr-386	1407	3	to	to	ADP
ftr-386	1407	4	congress	congress	PROPN
ftr-386	1407	5	or	or	CCONJ
ftr-386	1407	6	the	the	DET
ftr-386	1407	7	executive	executive	NOUN
ftr-386	1407	8	,	,	PUNCT
ftr-386	1407	9	who	who	PRON
ftr-386	1407	10	are	be	AUX
ftr-386	1407	11	free	free	ADJ
ftr-386	1407	12	to	to	PART
ftr-386	1407	13	recycle	recycle	VERB
ftr-386	1407	14	old	old	ADJ
ftr-386	1407	15	ideas	idea	NOUN
ftr-386	1407	16	,	,	PUNCT
ftr-386	1407	17	courts	court	NOUN
ftr-386	1407	18	do	do	AUX
ftr-386	1407	19	not	not	PART
ftr-386	1407	20	decide	decide	VERB
ftr-386	1407	21	issues	issue	NOUN
ftr-386	1407	22	in	in	ADP
ftr-386	1407	23	a	a	DET
ftr-386	1407	24	vacuum	vacuum	NOUN
ftr-386	1407	25	.	.	PUNCT
ftr-386	1408	1	decisions	decision	NOUN
ftr-386	1408	2	close	close	ADJ
ftr-386	1408	3	doors	door	NOUN
ftr-386	1408	4	,	,	PUNCT
ftr-386	1408	5	although	although	SCONJ
ftr-386	1408	6	they	they	PRON
ftr-386	1408	7	may	may	AUX
ftr-386	1408	8	open	open	VERB
ftr-386	1408	9	others	other	NOUN
ftr-386	1408	10	.	.	PUNCT
ftr-386	1409	1	“	"	PUNCT
ftr-386	1409	2	anything	anything	PRON
ftr-386	1409	3	goes	go	VERB
ftr-386	1409	4	”	"	PUNCT
ftr-386	1409	5	is	be	AUX
ftr-386	1409	6	the	the	DET
ftr-386	1409	7	wrong	wrong	ADJ
ftr-386	1409	8	motto	motto	NOUN
ftr-386	1409	9	.	.	PUNCT