id	sid	tid	token	lemma	pos
ftr-395	1	1	florida	florida	PROPN
ftr-395	1	2	tax	tax	NOUN
ftr-395	1	3	review	review	NOUN
ftr-395	1	4	volume	volume	NOUN
ftr-395	1	5	8	8	NUM
ftr-395	1	6	2008	2008	NUM
ftr-395	1	7	number	number	NOUN
ftr-395	1	8	8	8	NUM
ftr-395	1	9	tax	tax	NOUN
ftr-395	1	10	my	my	PRON
ftr-395	1	11	ride	ride	NOUN
ftr-395	1	12	:	:	PUNCT
ftr-395	1	13	taxing	tax	VERB
ftr-395	1	14	commuters	commuter	NOUN
ftr-395	1	15	in	in	ADP
ftr-395	1	16	our	our	PRON
ftr-395	1	17	national	national	ADJ
ftr-395	1	18	economy	economy	NOUN
ftr-395	1	19	by	by	ADP
ftr-395	1	20	morgan	morgan	PROPN
ftr-395	1	21	l.	l.	PROPN
ftr-395	1	22	holcomb	holcomb	PROPN
ftr-395	1	23	i.	i.	PROPN
ftr-395	1	24	intro	intro	VERB
ftr-395	1	25	d	d	PROPN
ftr-395	1	26	uctio	uctio	PROPN
ftr-395	1	27	n	n	PROPN
ftr-395	1	28	....................................................................................	....................................................................................	PUNCT
ftr-395	1	29	886	886	NUM
ftr-395	1	30	part	part	NOUN
ftr-395	1	31	i.	i.	PROPN
ftr-395	1	32	state	state	PROPN
ftr-395	1	33	taxation	taxation	PROPN
ftr-395	1	34	of	of	ADP
ftr-395	1	35	income	income	NOUN
ftr-395	1	36	from	from	ADP
ftr-395	1	37	experimental	experimental	ADJ
ftr-395	1	38	to	to	ADP
ftr-395	1	39	inevitable	inevitable	ADJ
ftr-395	1	40	........................................................................................	........................................................................................	PUNCT
ftr-395	1	41	887	887	NUM
ftr-395	1	42	a.	a.	NOUN
ftr-395	1	43	taxation	taxation	NOUN
ftr-395	1	44	of	of	ADP
ftr-395	1	45	individual	individual	ADJ
ftr-395	1	46	income	income	NOUN
ftr-395	1	47	.................................................	.................................................	PUNCT
ftr-395	1	48	887	887	NUM
ftr-395	1	49	b.	b.	NOUN
ftr-395	1	50	apportionment	apportionment	NOUN
ftr-395	1	51	:	:	PUNCT
ftr-395	1	52	taxation	taxation	NOUN
ftr-395	1	53	of	of	ADP
ftr-395	1	54	business	business	NOUN
ftr-395	1	55	income	income	NOUN
ftr-395	1	56	........................	........................	PUNCT
ftr-395	1	57	893	893	NUM
ftr-395	1	58	c.	c.	NOUN
ftr-395	1	59	what	what	PRON
ftr-395	1	60	's	be	AUX
ftr-395	1	61	good	good	ADJ
ftr-395	1	62	enough	enough	ADV
ftr-395	1	63	for	for	ADP
ftr-395	1	64	business	business	NOUN
ftr-395	1	65	income	income	NOUN
ftr-395	1	66	ought	ought	AUX
ftr-395	1	67	to	to	PART
ftr-395	1	68	be	be	AUX
ftr-395	1	69	good	good	ADJ
ftr-395	1	70	enough	enough	ADV
ftr-395	1	71	for	for	ADP
ftr-395	1	72	individual	individual	ADJ
ftr-395	1	73	income	income	NOUN
ftr-395	1	74	.....................................................	.....................................................	PUNCT
ftr-395	1	75	895	895	NUM
ftr-395	1	76	part	part	NOUN
ftr-395	1	77	ii	ii	PROPN
ftr-395	1	78	.	.	PUNCT
ftr-395	2	1	constitutional	constitutional	ADJ
ftr-395	2	2	norms	norm	NOUN
ftr-395	2	3	in	in	ADP
ftr-395	2	4	the	the	DET
ftr-395	2	5	beginning	beginning	NOUN
ftr-395	2	6	......................	......................	PUNCT
ftr-395	3	1	897	897	NUM
ftr-395	3	2	a.	a.	NOUN
ftr-395	3	3	dormant	dormant	PROPN
ftr-395	3	4	commerce	commerce	PROPN
ftr-395	3	5	clause	clause	NOUN
ftr-395	3	6	doctrine	doctrine	NOUN
ftr-395	3	7	and	and	CCONJ
ftr-395	3	8	taxation	taxation	NOUN
ftr-395	3	9	............	............	PUNCT
ftr-395	3	10	897	897	NUM
ftr-395	4	1	1	1	NUM
ftr-395	4	2	.	.	PUNCT
ftr-395	5	1	the	the	DET
ftr-395	5	2	founder	founder	NOUN
ftr-395	5	3	's	's	PART
ftr-395	5	4	intent	intent	NOUN
ftr-395	5	5	:	:	PUNCT
ftr-395	5	6	the	the	DET
ftr-395	5	7	historic	historic	ADJ
ftr-395	5	8	purpose	purpose	NOUN
ftr-395	5	9	of	of	ADP
ftr-395	5	10	the	the	DET
ftr-395	5	11	commerce	commerce	NOUN
ftr-395	5	12	clause	clause	NOUN
ftr-395	5	13	...........................................................	...........................................................	PUNCT
ftr-395	5	14	897	897	NUM
ftr-395	6	1	2	2	NUM
ftr-395	6	2	.	.	PUNCT
ftr-395	7	1	the	the	DET
ftr-395	7	2	dormant	dormant	PROPN
ftr-395	7	3	commerce	commerce	PROPN
ftr-395	7	4	clause	clause	NOUN
ftr-395	7	5	and	and	CCONJ
ftr-395	7	6	state	state	NOUN
ftr-395	7	7	taxation	taxation	NOUN
ftr-395	7	8	:	:	PUNCT
ftr-395	7	9	complete	complete	ADJ
ftr-395	7	10	auto	auto	NOUN
ftr-395	7	11	transit	transit	NOUN
ftr-395	7	12	test	test	NOUN
ftr-395	7	13	.............................................	.............................................	PUNCT
ftr-395	7	14	900	900	NUM
ftr-395	7	15	3	3	NUM
ftr-395	7	16	.	.	PUNCT
ftr-395	7	17	application	application	NOUN
ftr-395	7	18	of	of	ADP
ftr-395	7	19	the	the	DET
ftr-395	7	20	complete	complete	ADJ
ftr-395	7	21	auto	auto	NOUN
ftr-395	7	22	transit	transit	NOUN
ftr-395	7	23	test	test	NOUN
ftr-395	7	24	...........	...........	PUNCT
ftr-395	7	25	902	902	NUM
ftr-395	7	26	b.	b.	NOUN
ftr-395	7	27	the	the	DET
ftr-395	7	28	privileges	privilege	NOUN
ftr-395	7	29	and	and	CCONJ
ftr-395	7	30	immunities	immunity	NOUN
ftr-395	7	31	of	of	ADP
ftr-395	7	32	taxation	taxation	NOUN
ftr-395	7	33	.............................	.............................	PUNCT
ftr-395	8	1	903	903	NUM
ftr-395	8	2	1	1	NUM
ftr-395	8	3	.	.	PUNCT
ftr-395	9	1	the	the	DET
ftr-395	9	2	privileges	privilege	NOUN
ftr-395	9	3	and	and	CCONJ
ftr-395	9	4	immunities	immunity	NOUN
ftr-395	9	5	clause	clause	NOUN
ftr-395	9	6	ofarticle	ofarticle	NOUN
ftr-395	9	7	iv	iv	NUM
ftr-395	9	8	...	...	PUNCT
ftr-395	9	9	903	903	NUM
ftr-395	9	10	2	2	NUM
ftr-395	9	11	.	.	PUNCT
ftr-395	10	1	the	the	DET
ftr-395	10	2	privileges	privilege	NOUN
ftr-395	10	3	of	of	ADP
ftr-395	10	4	immunities	immunity	NOUN
ftr-395	10	5	clause	clause	NOUN
ftr-395	10	6	of	of	ADP
ftr-395	10	7	the	the	DET
ftr-395	10	8	14th	14th	ADJ
ftr-395	10	9	am	be	AUX
ftr-395	10	10	endm	endm	PROPN
ftr-395	10	11	ent	ent	PROPN
ftr-395	10	12	..............................................................	..............................................................	PUNCT
ftr-395	10	13	907	907	NUM
ftr-395	10	14	part	part	NOUN
ftr-395	10	15	iii	iii	NOUN
ftr-395	10	16	.	.	PUNCT
ftr-395	11	1	constitutional	constitutional	ADJ
ftr-395	11	2	norms	norm	NOUN
ftr-395	11	3	as	as	ADP
ftr-395	11	4	complimentary	complimentary	ADJ
ftr-395	11	5	...................	...................	PUNCT
ftr-395	12	1	911	911	NUM
ftr-395	12	2	a.	a.	NOUN
ftr-395	12	3	the	the	DET
ftr-395	12	4	perils	peril	NOUN
ftr-395	12	5	of	of	ADP
ftr-395	12	6	double	double	ADJ
ftr-395	12	7	taxation	taxation	NOUN
ftr-395	12	8	................................................	................................................	PUNCT
ftr-395	13	1	911	911	NUM
ftr-395	13	2	b.	b.	NOUN
ftr-395	13	3	constitutional	constitutional	ADJ
ftr-395	13	4	norms	norm	NOUN
ftr-395	13	5	and	and	CCONJ
ftr-395	13	6	commuting	commute	VERB
ftr-395	13	7	....................................	....................................	PUNCT
ftr-395	13	8	919	919	NUM
ftr-395	13	9	1	1	NUM
ftr-395	13	10	.	.	PUNCT
ftr-395	14	1	the	the	DET
ftr-395	14	2	interstate	interstate	ADJ
ftr-395	14	3	market	market	NOUN
ftr-395	14	4	for	for	ADP
ftr-395	14	5	employees	employee	NOUN
ftr-395	14	6	..........................	..........................	PUNCT
ftr-395	15	1	919	919	NUM
ftr-395	15	2	2	2	NUM
ftr-395	15	3	.	.	PUNCT
ftr-395	15	4	historic	historic	ADJ
ftr-395	15	5	purposes	purpose	NOUN
ftr-395	15	6	and	and	CCONJ
ftr-395	15	7	modern	modern	ADJ
ftr-395	15	8	commuters	commuter	NOUN
ftr-395	15	9	................	................	PUNCT
ftr-395	15	10	920	920	NUM
ftr-395	15	11	3	3	X
ftr-395	15	12	.	.	PUNCT
ftr-395	15	13	constitutional	constitutional	ADJ
ftr-395	15	14	overlap	overlap	NOUN
ftr-395	15	15	................................................	................................................	PUNCT
ftr-395	15	16	926	926	NUM
ftr-395	15	17	ii	ii	NOUN
ftr-395	15	18	.	.	PUNCT
ftr-395	16	1	c	c	PROPN
ftr-395	16	2	onclusio	onclusio	PROPN
ftr-395	17	1	n	n	PROPN
ftr-395	17	2	.......................................................................................	.......................................................................................	PUNCT
ftr-395	17	3	929	929	NUM
ftr-395	17	4	florida	florida	PROPN
ftr-395	17	5	tax	tax	NOUN
ftr-395	17	6	review	review	NOUN
ftr-395	17	7	tax	tax	VERB
ftr-395	17	8	my	my	PRON
ftr-395	17	9	ride	ride	NOUN
ftr-395	17	10	:	:	PUNCT
ftr-395	17	11	taxing	tax	VERB
ftr-395	17	12	commuters	commuter	NOUN
ftr-395	17	13	in	in	ADP
ftr-395	17	14	our	our	PRON
ftr-395	17	15	national	national	ADJ
ftr-395	17	16	economy	economy	NOUN
ftr-395	17	17	by	by	ADP
ftr-395	17	18	morgan	morgan	PROPN
ftr-395	17	19	l.	l.	PROPN
ftr-395	17	20	holcomb	holcomb	PROPN
ftr-395	17	21	*	*	PUNCT
ftr-395	17	22	i.	i.	NOUN
ftr-395	17	23	introduction	introduction	NOUN
ftr-395	17	24	located	locate	VERB
ftr-395	17	25	on	on	ADP
ftr-395	17	26	the	the	DET
ftr-395	17	27	scenic	scenic	ADJ
ftr-395	17	28	st	st	PROPN
ftr-395	17	29	.	.	PROPN
ftr-395	17	30	croix	croix	PROPN
ftr-395	17	31	river	river	PROPN
ftr-395	17	32	,	,	PUNCT
ftr-395	17	33	hudson	hudson	PROPN
ftr-395	17	34	,	,	PUNCT
ftr-395	17	35	wisconsin	wisconsin	PROPN
ftr-395	17	36	is	be	AUX
ftr-395	17	37	just	just	ADV
ftr-395	17	38	a	a	DET
ftr-395	17	39	half	half	ADJ
ftr-395	17	40	-	-	PUNCT
ftr-395	17	41	hour	hour	NOUN
ftr-395	17	42	drive	drive	NOUN
ftr-395	17	43	from	from	ADP
ftr-395	17	44	the	the	DET
ftr-395	17	45	major	major	ADJ
ftr-395	17	46	metropolitan	metropolitan	ADJ
ftr-395	17	47	area	area	NOUN
ftr-395	17	48	of	of	ADP
ftr-395	17	49	minneapolis	minneapolis	PROPN
ftr-395	17	50	and	and	CCONJ
ftr-395	17	51	st	st	PROPN
ftr-395	17	52	.	.	PROPN
ftr-395	17	53	paul	paul	PROPN
ftr-395	18	1	"	"	PUNCT
ftr-395	18	2	the	the	DET
ftr-395	18	3	twin	twin	ADJ
ftr-395	18	4	cities	city	NOUN
ftr-395	18	5	"	"	PUNCT
ftr-395	18	6	of	of	ADP
ftr-395	18	7	minnesota	minnesota	PROPN
ftr-395	18	8	.	.	PUNCT
ftr-395	19	1	hudson	hudson	PROPN
ftr-395	19	2	is	be	AUX
ftr-395	19	3	,	,	PUNCT
ftr-395	19	4	therefore	therefore	ADV
ftr-395	19	5	,	,	PUNCT
ftr-395	19	6	a	a	DET
ftr-395	19	7	popular	popular	ADJ
ftr-395	19	8	"	"	PUNCT
ftr-395	19	9	bedroom	bedroom	NOUN
ftr-395	19	10	"	"	PUNCT
ftr-395	19	11	community	community	NOUN
ftr-395	19	12	for	for	ADP
ftr-395	19	13	twin	twin	ADJ
ftr-395	19	14	cities	city	NOUN
ftr-395	19	15	'	'	PART
ftr-395	19	16	workers	worker	NOUN
ftr-395	19	17	.	.	PUNCT
ftr-395	20	1	those	those	DET
ftr-395	20	2	commuters	commuter	NOUN
ftr-395	20	3	,	,	PUNCT
ftr-395	20	4	the	the	DET
ftr-395	20	5	wisconsin	wisconsin	PROPN
ftr-395	20	6	residents	resident	NOUN
ftr-395	20	7	who	who	PRON
ftr-395	20	8	work	work	VERB
ftr-395	20	9	in	in	ADP
ftr-395	20	10	minnesota	minnesota	PROPN
ftr-395	20	11	,	,	PUNCT
ftr-395	20	12	face	face	VERB
ftr-395	20	13	taxation	taxation	NOUN
ftr-395	20	14	by	by	ADP
ftr-395	20	15	two	two	NUM
ftr-395	20	16	sovereign	sovereign	ADJ
ftr-395	20	17	states	state	NOUN
ftr-395	20	18	:	:	PUNCT
ftr-395	20	19	'	'	PUNCT
ftr-395	20	20	they	they	PRON
ftr-395	20	21	are	be	AUX
ftr-395	20	22	taxed	tax	VERB
ftr-395	20	23	by	by	ADP
ftr-395	20	24	the	the	DET
ftr-395	20	25	state	state	NOUN
ftr-395	20	26	of	of	ADP
ftr-395	20	27	wisconsin	wisconsin	PROPN
ftr-395	20	28	on	on	ADP
ftr-395	20	29	the	the	DET
ftr-395	20	30	basis	basis	NOUN
ftr-395	20	31	of	of	ADP
ftr-395	20	32	their	their	PRON
ftr-395	20	33	residency	residency	NOUN
ftr-395	20	34	in	in	ADP
ftr-395	20	35	wisconsin	wisconsin	PROPN
ftr-395	20	36	,	,	PUNCT
ftr-395	20	37	and	and	CCONJ
ftr-395	20	38	they	they	PRON
ftr-395	20	39	face	face	VERB
ftr-395	20	40	taxation	taxation	NOUN
ftr-395	20	41	by	by	ADP
ftr-395	20	42	minnesota	minnesota	PROPN
ftr-395	20	43	on	on	ADP
ftr-395	20	44	the	the	DET
ftr-395	20	45	income	income	NOUN
ftr-395	20	46	that	that	PRON
ftr-395	20	47	was	be	AUX
ftr-395	20	48	"	"	PUNCT
ftr-395	20	49	sourced	source	VERB
ftr-395	20	50	"	"	PUNCT
ftr-395	20	51	or	or	CCONJ
ftr-395	20	52	earned	earn	VERB
ftr-395	20	53	,	,	PUNCT
ftr-395	20	54	in	in	ADP
ftr-395	20	55	minnesota.2	minnesota.2	PROPN
ftr-395	20	56	it	it	PRON
ftr-395	20	57	is	be	AUX
ftr-395	20	58	well	well	ADV
ftr-395	20	59	-	-	PUNCT
ftr-395	20	60	settled	settle	VERB
ftr-395	20	61	that	that	SCONJ
ftr-395	20	62	both	both	DET
ftr-395	20	63	states	state	NOUN
ftr-395	20	64	are	be	AUX
ftr-395	20	65	entitled	entitle	VERB
ftr-395	20	66	to	to	PART
ftr-395	20	67	tax	tax	VERB
ftr-395	20	68	at	at	ADP
ftr-395	20	69	least	least	ADJ
ftr-395	20	70	some	some	PRON
ftr-395	20	71	portion	portion	NOUN
ftr-395	20	72	of	of	ADP
ftr-395	20	73	our	our	PRON
ftr-395	20	74	wisconsin	wisconsin	PROPN
ftr-395	20	75	commuters	commuter	NOUN
ftr-395	20	76	'	'	PART
ftr-395	20	77	incomes	income	NOUN
ftr-395	20	78	.	.	PUNCT
ftr-395	21	1	what	what	PRON
ftr-395	21	2	is	be	AUX
ftr-395	21	3	less	less	ADV
ftr-395	21	4	settled	settle	VERB
ftr-395	21	5	is	be	AUX
ftr-395	21	6	the	the	DET
ftr-395	21	7	*	*	PUNCT
ftr-395	21	8	visiting	visit	VERB
ftr-395	21	9	assistant	assistant	ADJ
ftr-395	21	10	professor	professor	NOUN
ftr-395	21	11	,	,	PUNCT
ftr-395	21	12	hamline	hamline	PROPN
ftr-395	21	13	university	university	NOUN
ftr-395	21	14	school	school	NOUN
ftr-395	21	15	of	of	ADP
ftr-395	21	16	law	law	NOUN
ftr-395	21	17	.	.	PUNCT
ftr-395	22	1	this	this	DET
ftr-395	22	2	article	article	NOUN
ftr-395	22	3	was	be	AUX
ftr-395	22	4	written	write	VERB
ftr-395	22	5	while	while	SCONJ
ftr-395	22	6	the	the	DET
ftr-395	22	7	author	author	NOUN
ftr-395	22	8	was	be	AUX
ftr-395	22	9	a	a	DET
ftr-395	22	10	visiting	visit	VERB
ftr-395	22	11	assistant	assistant	NOUN
ftr-395	22	12	professor	professor	NOUN
ftr-395	22	13	at	at	ADP
ftr-395	22	14	the	the	DET
ftr-395	22	15	university	university	PROPN
ftr-395	22	16	of	of	ADP
ftr-395	22	17	minnesota	minnesota	PROPN
ftr-395	22	18	school	school	PROPN
ftr-395	22	19	of	of	ADP
ftr-395	22	20	law	law	NOUN
ftr-395	22	21	.	.	PUNCT
ftr-395	23	1	this	this	DET
ftr-395	23	2	article	article	NOUN
ftr-395	23	3	benefited	benefit	VERB
ftr-395	23	4	from	from	ADP
ftr-395	23	5	valuable	valuable	ADJ
ftr-395	23	6	feedback	feedback	NOUN
ftr-395	23	7	from	from	ADP
ftr-395	23	8	mary	mary	PROPN
ftr-395	23	9	patricia	patricia	PROPN
ftr-395	23	10	byrn	byrn	PROPN
ftr-395	23	11	,	,	PUNCT
ftr-395	23	12	mary	mary	PROPN
ftr-395	23	13	louise	louise	PROPN
ftr-395	23	14	fellows	fellows	PROPN
ftr-395	23	15	,	,	PUNCT
ftr-395	23	16	walter	walter	PROPN
ftr-395	23	17	hellerstein	hellerstein	PROPN
ftr-395	23	18	,	,	PUNCT
ftr-395	23	19	kristin	kristin	PROPN
ftr-395	23	20	hickman	hickman	PROPN
ftr-395	23	21	,	,	PUNCT
ftr-395	23	22	joel	joel	PROPN
ftr-395	23	23	michael	michael	PROPN
ftr-395	23	24	,	,	PUNCT
ftr-395	23	25	roy	roy	PROPN
ftr-395	23	26	spurbeck	spurbeck	PROPN
ftr-395	23	27	,	,	PUNCT
ftr-395	23	28	and	and	CCONJ
ftr-395	23	29	edward	edward	PROPN
ftr-395	23	30	a.	a.	PROPN
ftr-395	23	31	zelinsky	zelinsky	PROPN
ftr-395	23	32	,	,	PUNCT
ftr-395	23	33	as	as	ADV
ftr-395	23	34	well	well	ADV
ftr-395	23	35	as	as	ADP
ftr-395	23	36	comments	comment	NOUN
ftr-395	23	37	from	from	ADP
ftr-395	23	38	a	a	DET
ftr-395	23	39	university	university	NOUN
ftr-395	23	40	of	of	ADP
ftr-395	23	41	minnesota	minnesota	PROPN
ftr-395	23	42	faculty	faculty	NOUN
ftr-395	23	43	workshop	workshop	NOUN
ftr-395	23	44	.	.	PUNCT
ftr-395	24	1	university	university	NOUN
ftr-395	24	2	of	of	ADP
ftr-395	24	3	minnesota	minnesota	PROPN
ftr-395	24	4	students	student	NOUN
ftr-395	24	5	in	in	ADP
ftr-395	24	6	the	the	DET
ftr-395	24	7	author	author	NOUN
ftr-395	24	8	's	's	PART
ftr-395	24	9	fall	fall	NOUN
ftr-395	24	10	2007	2007	NUM
ftr-395	24	11	tax	tax	NOUN
ftr-395	24	12	policy	policy	NOUN
ftr-395	24	13	class	class	NOUN
ftr-395	24	14	provided	provide	VERB
ftr-395	24	15	excellent	excellent	ADJ
ftr-395	24	16	commentary	commentary	NOUN
ftr-395	24	17	and	and	CCONJ
ftr-395	24	18	challenging	challenging	ADJ
ftr-395	24	19	questions	question	NOUN
ftr-395	24	20	which	which	PRON
ftr-395	24	21	improved	improve	VERB
ftr-395	24	22	the	the	DET
ftr-395	24	23	article	article	NOUN
ftr-395	24	24	.	.	PUNCT
ftr-395	25	1	university	university	PROPN
ftr-395	25	2	of	of	ADP
ftr-395	25	3	minnesota	minnesota	PROPN
ftr-395	25	4	school	school	PROPN
ftr-395	25	5	of	of	ADP
ftr-395	25	6	law	law	NOUN
ftr-395	25	7	co	co	NOUN
ftr-395	25	8	-	-	NOUN
ftr-395	25	9	deans	dean	NOUN
ftr-395	25	10	guy	guy	NOUN
ftr-395	25	11	charles	charle	NOUN
ftr-395	25	12	and	and	CCONJ
ftr-395	25	13	fred	fred	PROPN
ftr-395	25	14	morrison	morrison	PROPN
ftr-395	25	15	provided	provide	VERB
ftr-395	25	16	funding	funding	NOUN
ftr-395	25	17	for	for	ADP
ftr-395	25	18	outstanding	outstanding	ADJ
ftr-395	25	19	research	research	NOUN
ftr-395	25	20	assistant	assistant	PROPN
ftr-395	25	21	caroline	caroline	PROPN
ftr-395	25	22	rummel	rummel	PROPN
ftr-395	25	23	.	.	PUNCT
ftr-395	26	1	special	special	ADJ
ftr-395	26	2	thanks	thank	NOUN
ftr-395	26	3	to	to	ADP
ftr-395	26	4	roy	roy	PROPN
ftr-395	26	5	,	,	PUNCT
ftr-395	26	6	ella	ella	PROPN
ftr-395	26	7	,	,	PUNCT
ftr-395	26	8	and	and	CCONJ
ftr-395	26	9	ruby	ruby	PROPN
ftr-395	26	10	.	.	PROPN
ftr-395	27	1	1	1	NUM
ftr-395	27	2	.	.	X
ftr-395	27	3	a	a	DET
ftr-395	27	4	third	third	ADJ
ftr-395	27	5	sovereign	sovereign	NOUN
ftr-395	27	6	to	to	PART
ftr-395	27	7	which	which	PRON
ftr-395	27	8	wisconsin	wisconsin	NOUN
ftr-395	27	9	residents	resident	NOUN
ftr-395	27	10	must	must	AUX
ftr-395	27	11	pay	pay	VERB
ftr-395	27	12	tax	tax	NOUN
ftr-395	27	13	is	be	AUX
ftr-395	27	14	the	the	DET
ftr-395	27	15	federal	federal	ADJ
ftr-395	27	16	government	government	NOUN
ftr-395	27	17	.	.	PUNCT
ftr-395	28	1	this	this	DET
ftr-395	28	2	article	article	NOUN
ftr-395	28	3	is	be	AUX
ftr-395	28	4	concerned	concern	VERB
ftr-395	28	5	with	with	ADP
ftr-395	28	6	horizontal	horizontal	ADJ
ftr-395	28	7	federalism	federalism	NOUN
ftr-395	28	8	;	;	PUNCT
ftr-395	28	9	this	this	DET
ftr-395	28	10	article	article	NOUN
ftr-395	28	11	is	be	AUX
ftr-395	28	12	not	not	PART
ftr-395	28	13	concerned	concern	VERB
ftr-395	28	14	with	with	ADP
ftr-395	28	15	the	the	DET
ftr-395	28	16	propriety	propriety	NOUN
ftr-395	28	17	of	of	ADP
ftr-395	28	18	taxation	taxation	NOUN
ftr-395	28	19	by	by	ADP
ftr-395	28	20	the	the	DET
ftr-395	28	21	federal	federal	ADJ
ftr-395	28	22	government	government	NOUN
ftr-395	28	23	and	and	CCONJ
ftr-395	28	24	an	an	DET
ftr-395	28	25	individual	individual	ADJ
ftr-395	28	26	state	state	NOUN
ftr-395	28	27	.	.	PUNCT
ftr-395	29	1	2	2	X
ftr-395	29	2	.	.	X
ftr-395	29	3	this	this	DET
ftr-395	29	4	example	example	NOUN
ftr-395	29	5	is	be	AUX
ftr-395	29	6	illustrative	illustrative	ADJ
ftr-395	29	7	because	because	SCONJ
ftr-395	29	8	minnesota	minnesota	PROPN
ftr-395	29	9	and	and	CCONJ
ftr-395	29	10	wisconsin	wisconsin	PROPN
ftr-395	29	11	have	have	VERB
ftr-395	29	12	a	a	DET
ftr-395	29	13	reciprocity	reciprocity	NOUN
ftr-395	29	14	agreement	agreement	NOUN
ftr-395	29	15	under	under	ADP
ftr-395	29	16	which	which	PRON
ftr-395	29	17	the	the	DET
ftr-395	29	18	states	state	NOUN
ftr-395	29	19	have	have	AUX
ftr-395	29	20	agreed	agree	VERB
ftr-395	29	21	to	to	PART
ftr-395	29	22	refrain	refrain	VERB
ftr-395	29	23	from	from	ADP
ftr-395	29	24	asserting	assert	VERB
ftr-395	29	25	source	source	NOUN
ftr-395	29	26	-	-	PUNCT
ftr-395	29	27	based	base	VERB
ftr-395	29	28	taxation	taxation	NOUN
ftr-395	29	29	against	against	ADP
ftr-395	29	30	residents	resident	NOUN
ftr-395	29	31	of	of	ADP
ftr-395	29	32	the	the	DET
ftr-395	29	33	other	other	ADJ
ftr-395	29	34	state	state	NOUN
ftr-395	29	35	working	work	VERB
ftr-395	29	36	within	within	ADP
ftr-395	29	37	their	their	PRON
ftr-395	29	38	borders	border	NOUN
ftr-395	29	39	.	.	PUNCT
ftr-395	30	1	see	see	VERB
ftr-395	30	2	minn	minn	PROPN
ftr-395	30	3	.	.	PUNCT
ftr-395	30	4	stat	stat	PROPN
ftr-395	30	5	.	.	PUNCT
ftr-395	31	1	§	§	PROPN
ftr-395	31	2	290.081	290.081	NUM
ftr-395	31	3	(	(	PUNCT
ftr-395	31	4	2006	2006	NUM
ftr-395	31	5	)	)	PUNCT
ftr-395	31	6	.	.	PUNCT
ftr-395	32	1	the	the	DET
ftr-395	32	2	minnesota	minnesota	PROPN
ftr-395	32	3	-	-	PUNCT
ftr-395	32	4	wisconsin	wisconsin	PROPN
ftr-395	32	5	agreement	agreement	NOUN
ftr-395	32	6	is	be	AUX
ftr-395	32	7	unusual	unusual	ADJ
ftr-395	32	8	,	,	PUNCT
ftr-395	32	9	and	and	CCONJ
ftr-395	32	10	the	the	DET
ftr-395	32	11	problem	problem	NOUN
ftr-395	32	12	suggested	suggest	VERB
ftr-395	32	13	by	by	ADP
ftr-395	32	14	the	the	DET
ftr-395	32	15	hypothetical	hypothetical	ADJ
ftr-395	32	16	is	be	AUX
ftr-395	32	17	not	not	PART
ftr-395	32	18	theoretical	theoretical	ADJ
ftr-395	32	19	.	.	PUNCT
ftr-395	33	1	in	in	ADP
ftr-395	33	2	particular	particular	ADJ
ftr-395	33	3	,	,	PUNCT
ftr-395	33	4	new	new	PROPN
ftr-395	33	5	york	york	PROPN
ftr-395	33	6	,	,	PUNCT
ftr-395	33	7	a	a	DET
ftr-395	33	8	city	city	NOUN
ftr-395	33	9	with	with	ADP
ftr-395	33	10	a	a	DET
ftr-395	33	11	huge	huge	ADJ
ftr-395	33	12	number	number	NOUN
ftr-395	33	13	of	of	ADP
ftr-395	33	14	teleworkers	teleworker	NOUN
ftr-395	33	15	and	and	CCONJ
ftr-395	33	16	commuters	commuter	NOUN
ftr-395	33	17	,	,	PUNCT
ftr-395	33	18	is	be	AUX
ftr-395	33	19	notorious	notorious	ADJ
ftr-395	33	20	for	for	ADP
ftr-395	33	21	its	its	PRON
ftr-395	33	22	aggressive	aggressive	ADJ
ftr-395	33	23	collection	collection	NOUN
ftr-395	33	24	practices	practice	NOUN
ftr-395	33	25	.	.	PUNCT
ftr-395	34	1	see	see	VERB
ftr-395	34	2	infra	infra	NOUN
ftr-395	34	3	note	note	VERB
ftr-395	34	4	169	169	NUM
ftr-395	34	5	,	,	PUNCT
ftr-395	34	6	and	and	CCONJ
ftr-395	34	7	accompanying	accompany	VERB
ftr-395	34	8	text	text	NOUN
ftr-395	34	9	.	.	PUNCT
ftr-395	35	1	[	[	X
ftr-395	35	2	vol	vol	X
ftr-395	35	3	8:8	8:8	NUM
ftr-395	35	4	tax	tax	NOUN
ftr-395	35	5	my	my	PRON
ftr-395	35	6	ride	ride	NOUN
ftr-395	35	7	constitutional	constitutional	ADJ
ftr-395	35	8	limit	limit	NOUN
ftr-395	35	9	of	of	ADP
ftr-395	35	10	the	the	DET
ftr-395	35	11	"	"	PUNCT
ftr-395	35	12	double	double	ADJ
ftr-395	35	13	"	"	PUNCT
ftr-395	35	14	taxation	taxation	NOUN
ftr-395	35	15	that	that	PRON
ftr-395	35	16	can	can	AUX
ftr-395	35	17	occur	occur	VERB
ftr-395	35	18	when	when	SCONJ
ftr-395	35	19	two	two	NUM
ftr-395	35	20	states	state	NOUN
ftr-395	35	21	claim	claim	VERB
ftr-395	35	22	to	to	PART
ftr-395	35	23	be	be	AUX
ftr-395	35	24	the	the	DET
ftr-395	35	25	source	source	NOUN
ftr-395	35	26	of	of	ADP
ftr-395	35	27	income	income	NOUN
ftr-395	35	28	,	,	PUNCT
ftr-395	35	29	a	a	DET
ftr-395	35	30	situation	situation	NOUN
ftr-395	35	31	that	that	PRON
ftr-395	35	32	is	be	AUX
ftr-395	35	33	happening	happen	VERB
ftr-395	35	34	with	with	ADP
ftr-395	35	35	increasing	increase	VERB
ftr-395	35	36	frequency	frequency	NOUN
ftr-395	35	37	in	in	ADP
ftr-395	35	38	our	our	PRON
ftr-395	35	39	increasingly	increasingly	ADV
ftr-395	35	40	mobile	mobile	ADJ
ftr-395	35	41	,	,	PUNCT
ftr-395	35	42	and	and	CCONJ
ftr-395	35	43	telecommuting	telecommuting	NOUN
ftr-395	35	44	,	,	PUNCT
ftr-395	35	45	population	population	NOUN
ftr-395	35	46	.	.	PUNCT
ftr-395	36	1	if	if	SCONJ
ftr-395	36	2	,	,	PUNCT
ftr-395	36	3	for	for	ADP
ftr-395	36	4	example	example	NOUN
ftr-395	36	5	,	,	PUNCT
ftr-395	36	6	a	a	DET
ftr-395	36	7	wisconsin	wisconsin	NOUN
ftr-395	36	8	resident	resident	NOUN
ftr-395	36	9	worked	work	VERB
ftr-395	36	10	for	for	ADP
ftr-395	36	11	a	a	DET
ftr-395	36	12	minnesota	minnesota	PROPN
ftr-395	36	13	employer	employer	NOUN
ftr-395	36	14	,	,	PUNCT
ftr-395	36	15	but	but	CCONJ
ftr-395	36	16	occasionally	occasionally	ADV
ftr-395	36	17	worked	work	VERB
ftr-395	36	18	from	from	ADP
ftr-395	36	19	home	home	NOUN
ftr-395	36	20	,	,	PUNCT
ftr-395	36	21	both	both	DET
ftr-395	36	22	wisconsin	wisconsin	PROPN
ftr-395	36	23	and	and	CCONJ
ftr-395	36	24	minnesota	minnesota	PROPN
ftr-395	36	25	could	could	AUX
ftr-395	36	26	claim	claim	VERB
ftr-395	36	27	to	to	PART
ftr-395	36	28	be	be	AUX
ftr-395	36	29	the	the	DET
ftr-395	36	30	source	source	NOUN
ftr-395	36	31	of	of	ADP
ftr-395	36	32	the	the	DET
ftr-395	36	33	income	income	NOUN
ftr-395	36	34	.	.	PUNCT
ftr-395	37	1	if	if	SCONJ
ftr-395	37	2	both	both	DET
ftr-395	37	3	states	state	NOUN
ftr-395	37	4	claim	claim	VERB
ftr-395	37	5	to	to	PART
ftr-395	37	6	be	be	AUX
ftr-395	37	7	the	the	DET
ftr-395	37	8	source	source	NOUN
ftr-395	37	9	of	of	ADP
ftr-395	37	10	the	the	DET
ftr-395	37	11	income	income	NOUN
ftr-395	37	12	,	,	PUNCT
ftr-395	37	13	the	the	DET
ftr-395	37	14	commuter	commuter	NOUN
ftr-395	37	15	will	will	AUX
ftr-395	37	16	be	be	AUX
ftr-395	37	17	taxed	tax	VERB
ftr-395	37	18	twice	twice	ADV
ftr-395	37	19	on	on	ADP
ftr-395	37	20	that	that	DET
ftr-395	37	21	portion	portion	NOUN
ftr-395	37	22	of	of	ADP
ftr-395	37	23	her	her	PRON
ftr-395	37	24	income	income	NOUN
ftr-395	37	25	,	,	PUNCT
ftr-395	37	26	a	a	DET
ftr-395	37	27	result	result	NOUN
ftr-395	37	28	that	that	SCONJ
ftr-395	37	29	doubtless	doubtless	NOUN
ftr-395	37	30	seems	seem	VERB
ftr-395	37	31	markedly	markedly	ADV
ftr-395	37	32	unfair	unfair	ADJ
ftr-395	37	33	to	to	ADP
ftr-395	37	34	our	our	PRON
ftr-395	37	35	commuter	commuter	NOUN
ftr-395	37	36	.	.	PUNCT
ftr-395	38	1	the	the	DET
ftr-395	38	2	question	question	NOUN
ftr-395	38	3	this	this	DET
ftr-395	38	4	article	article	NOUN
ftr-395	38	5	explores	explore	NOUN
ftr-395	38	6	is	be	AUX
ftr-395	38	7	becoming	become	VERB
ftr-395	38	8	increasingly	increasingly	ADV
ftr-395	38	9	pressing	press	VERB
ftr-395	38	10	.	.	PUNCT
ftr-395	39	1	demographic	demographic	ADJ
ftr-395	39	2	and	and	CCONJ
ftr-395	39	3	work	work	NOUN
ftr-395	39	4	place	place	NOUN
ftr-395	39	5	trends	trend	NOUN
ftr-395	39	6	,	,	PUNCT
ftr-395	39	7	along	along	ADP
ftr-395	39	8	with	with	ADP
ftr-395	39	9	increasingly	increasingly	ADV
ftr-395	39	10	aggressive	aggressive	ADJ
ftr-395	39	11	state	state	NOUN
ftr-395	39	12	revenue	revenue	NOUN
ftr-395	39	13	collection	collection	NOUN
ftr-395	39	14	practices	practice	NOUN
ftr-395	39	15	,	,	PUNCT
ftr-395	39	16	3	3	NUM
ftr-395	39	17	combine	combine	VERB
ftr-395	39	18	to	to	PART
ftr-395	39	19	predict	predict	VERB
ftr-395	39	20	that	that	SCONJ
ftr-395	39	21	the	the	DET
ftr-395	39	22	question	question	NOUN
ftr-395	39	23	of	of	ADP
ftr-395	39	24	fair	fair	ADJ
ftr-395	39	25	apportionment	apportionment	NOUN
ftr-395	39	26	of	of	ADP
ftr-395	39	27	individual	individual	ADJ
ftr-395	39	28	taxation	taxation	NOUN
ftr-395	39	29	will	will	AUX
ftr-395	39	30	only	only	ADV
ftr-395	39	31	grow	grow	VERB
ftr-395	39	32	in	in	ADP
ftr-395	39	33	importance.4	importance.4	ADJ
ftr-395	39	34	the	the	DET
ftr-395	39	35	article	article	NOUN
ftr-395	39	36	begins	begin	VERB
ftr-395	39	37	with	with	ADP
ftr-395	39	38	a	a	DET
ftr-395	39	39	comparison	comparison	NOUN
ftr-395	39	40	of	of	ADP
ftr-395	39	41	state	state	NOUN
ftr-395	39	42	taxation	taxation	NOUN
ftr-395	39	43	of	of	ADP
ftr-395	39	44	individual	individual	ADJ
ftr-395	39	45	and	and	CCONJ
ftr-395	39	46	business	business	NOUN
ftr-395	39	47	income	income	NOUN
ftr-395	39	48	.	.	PUNCT
ftr-395	40	1	part	part	PROPN
ftr-395	40	2	ii	ii	PROPN
ftr-395	40	3	proceeds	proceed	VERB
ftr-395	40	4	to	to	PART
ftr-395	40	5	explore	explore	VERB
ftr-395	40	6	the	the	DET
ftr-395	40	7	relevant	relevant	ADJ
ftr-395	40	8	constitutional	constitutional	ADJ
ftr-395	40	9	norms	norm	NOUN
ftr-395	40	10	:	:	PUNCT
ftr-395	40	11	the	the	DET
ftr-395	40	12	dormant	dormant	PROPN
ftr-395	40	13	commerce	commerce	PROPN
ftr-395	40	14	clause	clause	NOUN
ftr-395	40	15	and	and	CCONJ
ftr-395	40	16	the	the	DET
ftr-395	40	17	privileges	privilege	NOUN
ftr-395	40	18	and	and	CCONJ
ftr-395	40	19	immunities	immunity	NOUN
ftr-395	40	20	clauses	clause	NOUN
ftr-395	40	21	of	of	ADP
ftr-395	40	22	both	both	DET
ftr-395	40	23	article	article	NOUN
ftr-395	40	24	iv	iv	NUM
ftr-395	40	25	and	and	CCONJ
ftr-395	40	26	the	the	DET
ftr-395	40	27	14th	14th	ADJ
ftr-395	40	28	amendment	amendment	NOUN
ftr-395	40	29	.	.	PUNCT
ftr-395	41	1	part	part	NOUN
ftr-395	41	2	iii	iii	NOUN
ftr-395	41	3	synthesizes	synthesize	VERB
ftr-395	41	4	these	these	DET
ftr-395	41	5	constitutional	constitutional	ADJ
ftr-395	41	6	norms	norm	NOUN
ftr-395	41	7	and	and	CCONJ
ftr-395	41	8	their	their	PRON
ftr-395	41	9	application	application	NOUN
ftr-395	41	10	to	to	ADP
ftr-395	41	11	commuters	commuter	NOUN
ftr-395	41	12	.	.	PUNCT
ftr-395	42	1	part	part	NOUN
ftr-395	42	2	iv	iv	NUM
ftr-395	42	3	concludes	conclude	VERB
ftr-395	42	4	with	with	ADP
ftr-395	42	5	a	a	DET
ftr-395	42	6	discussion	discussion	NOUN
ftr-395	42	7	of	of	ADP
ftr-395	42	8	the	the	DET
ftr-395	42	9	growing	grow	VERB
ftr-395	42	10	importance	importance	NOUN
ftr-395	42	11	of	of	ADP
ftr-395	42	12	this	this	DET
ftr-395	42	13	question	question	NOUN
ftr-395	42	14	and	and	CCONJ
ftr-395	42	15	the	the	DET
ftr-395	42	16	avenues	avenue	NOUN
ftr-395	42	17	for	for	ADP
ftr-395	42	18	possible	possible	ADJ
ftr-395	42	19	resolution	resolution	NOUN
ftr-395	42	20	.	.	PUNCT
ftr-395	43	1	part	part	NOUN
ftr-395	44	1	i	i	PRON
ftr-395	44	2	state	state	VERB
ftr-395	44	3	taxation	taxation	NOUN
ftr-395	44	4	of	of	ADP
ftr-395	44	5	income	income	NOUN
ftr-395	44	6	from	from	ADP
ftr-395	44	7	experimental	experimental	ADJ
ftr-395	44	8	to	to	ADP
ftr-395	44	9	inevitable	inevitable	ADJ
ftr-395	44	10	an	an	DET
ftr-395	44	11	understanding	understanding	NOUN
ftr-395	44	12	of	of	ADP
ftr-395	44	13	the	the	DET
ftr-395	44	14	problem	problem	NOUN
ftr-395	44	15	faced	face	VERB
ftr-395	44	16	by	by	ADP
ftr-395	44	17	interstate	interstate	ADJ
ftr-395	44	18	commuters	commuter	NOUN
ftr-395	44	19	begins	begin	VERB
ftr-395	44	20	with	with	ADP
ftr-395	44	21	an	an	DET
ftr-395	44	22	assessment	assessment	NOUN
ftr-395	44	23	of	of	ADP
ftr-395	44	24	how	how	SCONJ
ftr-395	44	25	state	state	NOUN
ftr-395	44	26	taxation	taxation	NOUN
ftr-395	44	27	of	of	ADP
ftr-395	44	28	individual	individual	ADJ
ftr-395	44	29	income	income	NOUN
ftr-395	44	30	has	have	AUX
ftr-395	44	31	developed	develop	VERB
ftr-395	44	32	.	.	PUNCT
ftr-395	45	1	those	those	DET
ftr-395	45	2	practices	practice	NOUN
ftr-395	45	3	can	can	AUX
ftr-395	45	4	then	then	ADV
ftr-395	45	5	be	be	AUX
ftr-395	45	6	compared	compare	VERB
ftr-395	45	7	to	to	ADP
ftr-395	45	8	the	the	DET
ftr-395	45	9	collection	collection	NOUN
ftr-395	45	10	practices	practice	NOUN
ftr-395	45	11	of	of	ADP
ftr-395	45	12	business	business	NOUN
ftr-395	45	13	income	income	NOUN
ftr-395	45	14	.	.	PUNCT
ftr-395	46	1	part	part	NOUN
ftr-395	46	2	i	i	PRON
ftr-395	46	3	provides	provide	VERB
ftr-395	46	4	that	that	DET
ftr-395	46	5	assessment	assessment	NOUN
ftr-395	46	6	.	.	PUNCT
ftr-395	47	1	a.	a.	NOUN
ftr-395	47	2	taxation	taxation	NOUN
ftr-395	47	3	of	of	ADP
ftr-395	47	4	individual	individual	ADJ
ftr-395	47	5	income	income	NOUN
ftr-395	47	6	the	the	DET
ftr-395	47	7	personal	personal	ADJ
ftr-395	47	8	income	income	NOUN
ftr-395	47	9	tax	tax	NOUN
ftr-395	47	10	now	now	ADV
ftr-395	47	11	seems	seem	VERB
ftr-395	47	12	as	as	ADP
ftr-395	47	13	american	american	ADJ
ftr-395	47	14	as	as	ADP
ftr-395	47	15	mickey	mickey	NOUN
ftr-395	47	16	mouse,5	mouse,5	NOUN
ftr-395	47	17	and	and	CCONJ
ftr-395	47	18	as	as	ADV
ftr-395	47	19	certain	certain	ADJ
ftr-395	47	20	as	as	ADP
ftr-395	47	21	death,6	death,6	ADJ
ftr-395	47	22	but	but	CCONJ
ftr-395	47	23	this	this	PRON
ftr-395	47	24	was	be	AUX
ftr-395	47	25	not	not	PART
ftr-395	47	26	always	always	ADV
ftr-395	47	27	the	the	DET
ftr-395	47	28	case	case	NOUN
ftr-395	47	29	.	.	PUNCT
ftr-395	48	1	though	though	SCONJ
ftr-395	48	2	several	several	ADJ
ftr-395	48	3	3	3	NUM
ftr-395	48	4	.	.	PUNCT
ftr-395	48	5	gerald	gerald	PROPN
ftr-395	48	6	b.	b.	PROPN
ftr-395	48	7	silverman	silverman	PROPN
ftr-395	48	8	,	,	PUNCT
ftr-395	48	9	institute	institute	PROPN
ftr-395	48	10	report	report	PROPN
ftr-395	48	11	says	say	VERB
ftr-395	48	12	state	state	NOUN
ftr-395	48	13	tax	tax	NOUN
ftr-395	48	14	revenues	revenue	NOUN
ftr-395	48	15	increased	increase	VERB
ftr-395	48	16	by	by	ADP
ftr-395	48	17	4.8	4.8	NUM
ftr-395	48	18	%	%	NOUN
ftr-395	48	19	in	in	ADP
ftr-395	48	20	first	first	ADJ
ftr-395	48	21	quarter	quarter	NOUN
ftr-395	48	22	,	,	PUNCT
ftr-395	48	23	120	120	NUM
ftr-395	48	24	daily	daily	ADJ
ftr-395	48	25	tax	tax	NOUN
ftr-395	48	26	rep	rep	PROPN
ftr-395	48	27	.	.	PROPN
ftr-395	48	28	(	(	PUNCT
ftr-395	48	29	bna	bna	PROPN
ftr-395	48	30	)	)	PUNCT
ftr-395	48	31	h-2	h-2	NOUN
ftr-395	48	32	(	(	PUNCT
ftr-395	48	33	jun	jun	PROPN
ftr-395	48	34	.	.	PROPN
ftr-395	48	35	22	22	NUM
ftr-395	48	36	,	,	PUNCT
ftr-395	48	37	2007	2007	NUM
ftr-395	48	38	)	)	PUNCT
ftr-395	48	39	.	.	PUNCT
ftr-395	49	1	4	4	X
ftr-395	49	2	.	.	X
ftr-395	49	3	this	this	DET
ftr-395	49	4	same	same	ADJ
ftr-395	49	5	predicament	predicament	NOUN
ftr-395	49	6	faces	face	VERB
ftr-395	49	7	commuters	commuter	NOUN
ftr-395	49	8	who	who	PRON
ftr-395	49	9	travel	travel	VERB
ftr-395	49	10	to	to	ADP
ftr-395	49	11	major	major	ADJ
ftr-395	49	12	work	work	NOUN
ftr-395	49	13	force	force	NOUN
ftr-395	49	14	centers	center	NOUN
ftr-395	49	15	from	from	ADP
ftr-395	49	16	neighboring	neighboring	NOUN
ftr-395	49	17	states	state	NOUN
ftr-395	49	18	,	,	PUNCT
ftr-395	49	19	including	include	VERB
ftr-395	49	20	,	,	PUNCT
ftr-395	49	21	for	for	ADP
ftr-395	49	22	example	example	NOUN
ftr-395	49	23	,	,	PUNCT
ftr-395	49	24	new	new	PROPN
ftr-395	49	25	york	york	PROPN
ftr-395	49	26	city	city	PROPN
ftr-395	49	27	,	,	PUNCT
ftr-395	49	28	washington	washington	PROPN
ftr-395	49	29	d.c	d.c	PROPN
ftr-395	49	30	.	.	PROPN
ftr-395	49	31	,	,	PUNCT
ftr-395	49	32	and	and	CCONJ
ftr-395	49	33	chicago	chicago	PROPN
ftr-395	49	34	.	.	PUNCT
ftr-395	50	1	5	5	X
ftr-395	50	2	.	.	X
ftr-395	50	3	marjorie	marjorie	PROPN
ftr-395	50	4	e.	e.	PROPN
ftr-395	50	5	kornhauser	kornhauser	PROPN
ftr-395	50	6	,	,	PUNCT
ftr-395	50	7	robert	robert	PROPN
ftr-395	50	8	stanley	stanley	PROPN
ftr-395	50	9	,	,	PUNCT
ftr-395	50	10	dimensions	dimension	NOUN
ftr-395	50	11	of	of	ADP
ftr-395	50	12	law	law	NOUN
ftr-395	50	13	in	in	ADP
ftr-395	50	14	the	the	DET
ftr-395	50	15	service	service	NOUN
ftr-395	50	16	of	of	ADP
ftr-395	50	17	order	order	NOUN
ftr-395	50	18	:	:	PUNCT
ftr-395	50	19	origins	origin	NOUN
ftr-395	50	20	of	of	ADP
ftr-395	50	21	the	the	DET
ftr-395	50	22	federal	federal	ADJ
ftr-395	50	23	income	income	NOUN
ftr-395	50	24	tax	tax	NOUN
ftr-395	50	25	,	,	PUNCT
ftr-395	50	26	1861	1861	NUM
ftr-395	50	27	-	-	SYM
ftr-395	50	28	1913	1913	NUM
ftr-395	50	29	,	,	PUNCT
ftr-395	50	30	44	44	NUM
ftr-395	50	31	j.	j.	PROPN
ftr-395	50	32	legal	legal	ADJ
ftr-395	50	33	educ	educ	NOUN
ftr-395	50	34	.	.	PUNCT
ftr-395	51	1	288	288	NUM
ftr-395	51	2	,	,	PUNCT
ftr-395	51	3	288	288	NUM
ftr-395	51	4	(	(	PUNCT
ftr-395	51	5	1994	1994	NUM
ftr-395	51	6	)	)	PUNCT
ftr-395	51	7	(	(	PUNCT
ftr-395	51	8	book	book	NOUN
ftr-395	51	9	review	review	PROPN
ftr-395	51	10	)	)	PUNCT
ftr-395	51	11	(	(	PUNCT
ftr-395	51	12	noting	note	VERB
ftr-395	51	13	that	that	SCONJ
ftr-395	51	14	despite	despite	SCONJ
ftr-395	51	15	the	the	DET
ftr-395	51	16	fact	fact	NOUN
ftr-395	51	17	that	that	SCONJ
ftr-395	51	18	other	other	ADJ
ftr-395	51	19	countries	country	NOUN
ftr-395	51	20	use	use	VERB
ftr-395	51	21	the	the	DET
ftr-395	51	22	income	income	NOUN
ftr-395	51	23	tax	tax	NOUN
ftr-395	51	24	,	,	PUNCT
ftr-395	51	25	it	it	PRON
ftr-395	51	26	"	"	PUNCT
ftr-395	51	27	seems	seem	VERB
ftr-395	51	28	characteristically	characteristically	ADV
ftr-395	51	29	american	american	ADJ
ftr-395	51	30	"	"	PUNCT
ftr-395	51	31	)	)	PUNCT
ftr-395	51	32	.	.	PUNCT
ftr-395	52	1	6	6	X
ftr-395	52	2	.	.	X
ftr-395	52	3	cf	cf	NOUN
ftr-395	52	4	.	.	PUNCT
ftr-395	53	1	gary	gary	PROPN
ftr-395	53	2	martin	martin	PROPN
ftr-395	53	3	,	,	PUNCT
ftr-395	53	4	the	the	DET
ftr-395	53	5	phrase	phrase	NOUN
ftr-395	53	6	finder	finder	NOUN
ftr-395	53	7	,	,	PUNCT
ftr-395	53	8	http://www.phrases.org.uk/meanings/death-and-taxes.html	http://www.phrases.org.uk/meanings/death-and-taxes.html	PROPN
ftr-395	53	9	(	(	PUNCT
ftr-395	53	10	last	last	ADJ
ftr-395	53	11	visited	visit	VERB
ftr-395	53	12	aug	aug	PROPN
ftr-395	53	13	.	.	PROPN
ftr-395	53	14	6	6	NUM
ftr-395	53	15	,	,	PUNCT
ftr-395	53	16	2008	2008	NUM
ftr-395	53	17	]	]	PUNCT
ftr-395	53	18	florida	florida	PROPN
ftr-395	53	19	tax	tax	PROPN
ftr-395	53	20	review	review	NOUN
ftr-395	53	21	states	state	NOUN
ftr-395	53	22	experimented	experiment	VERB
ftr-395	53	23	with	with	ADP
ftr-395	53	24	income	income	NOUN
ftr-395	53	25	taxes	taxis	NOUN
ftr-395	53	26	in	in	ADP
ftr-395	53	27	19th	19th	ADJ
ftr-395	53	28	century,7	century,7	NOUN
ftr-395	53	29	it	it	PRON
ftr-395	53	30	was	be	AUX
ftr-395	53	31	not	not	PART
ftr-395	53	32	until	until	ADP
ftr-395	53	33	the	the	DET
ftr-395	53	34	early	early	ADJ
ftr-395	53	35	part	part	NOUN
ftr-395	53	36	of	of	ADP
ftr-395	53	37	the	the	DET
ftr-395	53	38	20th	20th	ADJ
ftr-395	53	39	century	century	NOUN
ftr-395	53	40	that	that	PRON
ftr-395	53	41	states	state	NOUN
ftr-395	53	42	imposed	impose	VERB
ftr-395	53	43	income	income	NOUN
ftr-395	53	44	taxes	taxis	NOUN
ftr-395	53	45	with	with	ADP
ftr-395	53	46	any	any	DET
ftr-395	53	47	regularity.8	regularity.8	PROPN
ftr-395	53	48	by	by	ADP
ftr-395	53	49	the	the	DET
ftr-395	53	50	20th	20th	ADJ
ftr-395	53	51	century	century	NOUN
ftr-395	53	52	,	,	PUNCT
ftr-395	53	53	however	however	ADV
ftr-395	53	54	,	,	PUNCT
ftr-395	53	55	almost	almost	ADV
ftr-395	53	56	every	every	PRON
ftr-395	53	57	state	state	NOUN
ftr-395	53	58	imposed	impose	VERB
ftr-395	53	59	personal	personal	ADJ
ftr-395	53	60	income	income	NOUN
ftr-395	53	61	taxes.9	taxes.9	PUNCT
ftr-395	53	62	the	the	DET
ftr-395	53	63	personal	personal	ADJ
ftr-395	53	64	income	income	NOUN
ftr-395	53	65	tax	tax	NOUN
ftr-395	53	66	is	be	AUX
ftr-395	53	67	now	now	ADV
ftr-395	53	68	a	a	DET
ftr-395	53	69	behemoth	behemoth	ADJ
ftr-395	53	70	revenue	revenue	NOUN
ftr-395	53	71	generator	generator	PROPN
ftr-395	53	72	,	,	PUNCT
ftr-395	53	73	accounting	account	VERB
ftr-395	53	74	for	for	ADP
ftr-395	53	75	about	about	ADV
ftr-395	53	76	a	a	DET
ftr-395	53	77	third	third	NOUN
ftr-395	53	78	of	of	ADP
ftr-395	53	79	the	the	DET
ftr-395	53	80	revenues	revenue	NOUN
ftr-395	53	81	generated	generate	VERB
ftr-395	53	82	by	by	ADP
ftr-395	53	83	the	the	DET
ftr-395	53	84	states	state	NOUN
ftr-395	53	85	.	.	PUNCT
ftr-395	53	86	'	'	PUNCT
ftr-395	54	1	°	°	PUNCT
ftr-395	55	1	the	the	DET
ftr-395	55	2	federal	federal	ADJ
ftr-395	55	3	income	income	NOUN
ftr-395	55	4	tax	tax	NOUN
ftr-395	55	5	grew	grow	VERB
ftr-395	55	6	up	up	ADP
ftr-395	55	7	roughly	roughly	ADV
ftr-395	55	8	parallel	parallel	ADJ
ftr-395	55	9	with	with	ADP
ftr-395	55	10	the	the	DET
ftr-395	55	11	state	state	NOUN
ftr-395	55	12	income	income	NOUN
ftr-395	55	13	taxation	taxation	NOUN
ftr-395	55	14	regime	regime	NOUN
ftr-395	55	15	.	.	PUNCT
ftr-395	55	16	"	"	PUNCT
ftr-395	56	1	the	the	DET
ftr-395	56	2	federal	federal	ADJ
ftr-395	56	3	government	government	NOUN
ftr-395	56	4	collected	collect	VERB
ftr-395	56	5	an	an	DET
ftr-395	56	6	income	income	NOUN
ftr-395	56	7	tax	tax	NOUN
ftr-395	56	8	during	during	ADP
ftr-395	56	9	the	the	DET
ftr-395	56	10	civil	civil	ADJ
ftr-395	56	11	war	war	NOUN
ftr-395	56	12	,	,	PUNCT
ftr-395	56	13	and	and	CCONJ
ftr-395	56	14	then	then	ADV
ftr-395	56	15	again	again	ADV
ftr-395	56	16	enacted	enact	VERB
ftr-395	56	17	an	an	DET
ftr-395	56	18	income	income	NOUN
ftr-395	56	19	tax	tax	NOUN
ftr-395	56	20	statute	statute	NOUN
ftr-395	56	21	in	in	ADP
ftr-395	56	22	1894.12	1894.12	NUM
ftr-395	56	23	although	although	SCONJ
ftr-395	56	24	the	the	DET
ftr-395	56	25	1894	1894	NUM
ftr-395	56	26	statute	statute	NOUN
ftr-395	56	27	was	be	AUX
ftr-395	56	28	struck	strike	VERB
ftr-395	56	29	down	down	ADP
ftr-395	56	30	as	as	ADP
ftr-395	56	31	a	a	DET
ftr-395	56	32	violation	violation	NOUN
ftr-395	56	33	of	of	ADP
ftr-395	56	34	the	the	DET
ftr-395	56	35	prohibition	prohibition	NOUN
ftr-395	56	36	on	on	ADP
ftr-395	56	37	"	"	PUNCT
ftr-395	56	38	direct	direct	ADJ
ftr-395	56	39	"	"	PUNCT
ftr-395	56	40	taxes	taxis	NOUN
ftr-395	56	41	in	in	ADP
ftr-395	56	42	article	article	NOUN
ftr-395	56	43	i	i	PRON
ftr-395	56	44	,	,	PUNCT
ftr-395	56	45	section	section	NOUN
ftr-395	56	46	9	9	NUM
ftr-395	56	47	,	,	PUNCT
ftr-395	56	48	clause	clause	NOUN
ftr-395	56	49	4,13	4,13	NUM
ftr-395	56	50	the	the	DET
ftr-395	56	51	16th	16th	ADJ
ftr-395	56	52	amendment	amendment	NOUN
ftr-395	56	53	permitted	permit	VERB
ftr-395	56	54	congress	congress	PROPN
ftr-395	56	55	in	in	ADP
ftr-395	56	56	1913	1913	NUM
ftr-395	56	57	to	to	PART
ftr-395	56	58	enact	enact	VERB
ftr-395	56	59	the	the	DET
ftr-395	56	60	precursor	precursor	NOUN
ftr-395	56	61	to	to	ADP
ftr-395	56	62	our	our	PRON
ftr-395	56	63	modern	modern	ADJ
ftr-395	56	64	income	income	NOUN
ftr-395	56	65	tax	tax	NOUN
ftr-395	56	66	regime	regime	NOUN
ftr-395	56	67	.	.	PUNCT
ftr-395	56	68	'	'	PUNCT
ftr-395	57	1	4	4	NUM
ftr-395	57	2	initially	initially	ADV
ftr-395	57	3	very	very	ADV
ftr-395	57	4	few	few	ADJ
ftr-395	57	5	citizens	citizen	NOUN
ftr-395	57	6	were	be	AUX
ftr-395	57	7	obliged	oblige	VERB
ftr-395	57	8	to	to	PART
ftr-395	57	9	pay	pay	VERB
ftr-395	57	10	the	the	DET
ftr-395	57	11	income	income	NOUN
ftr-395	57	12	tax	tax	NOUN
ftr-395	57	13	,	,	PUNCT
ftr-395	57	14	which	which	PRON
ftr-395	57	15	was	be	AUX
ftr-395	57	16	imposed	impose	VERB
ftr-395	57	17	only	only	ADV
ftr-395	57	18	on	on	ADP
ftr-395	57	19	the	the	DET
ftr-395	57	20	extraordinarily	extraordinarily	ADV
ftr-395	57	21	wealthy	wealthy	ADJ
ftr-395	57	22	.	.	PUNCT
ftr-395	57	23	'	'	PUNCT
ftr-395	58	1	5	5	NUM
ftr-395	58	2	it	it	PRON
ftr-395	58	3	was	be	AUX
ftr-395	58	4	not	not	PART
ftr-395	58	5	until	until	ADP
ftr-395	58	6	2007	2007	NUM
ftr-395	58	7	)	)	PUNCT
ftr-395	58	8	,	,	PUNCT
ftr-395	58	9	attributing	attribute	VERB
ftr-395	58	10	the	the	DET
ftr-395	58	11	quote	quote	NOUN
ftr-395	58	12	to	to	ADP
ftr-395	58	13	various	various	ADJ
ftr-395	58	14	sources	source	NOUN
ftr-395	58	15	.	.	PUNCT
ftr-395	59	1	martin	martin	PROPN
ftr-395	59	2	notes	note	VERB
ftr-395	59	3	that	that	SCONJ
ftr-395	59	4	benjamin	benjamin	PROPN
ftr-395	59	5	franklin	franklin	PROPN
ftr-395	59	6	used	use	VERB
ftr-395	59	7	the	the	DET
ftr-395	59	8	familiar	familiar	ADJ
ftr-395	59	9	form	form	NOUN
ftr-395	59	10	of	of	ADP
ftr-395	59	11	the	the	DET
ftr-395	59	12	phrase	phrase	NOUN
ftr-395	59	13	,	,	PUNCT
ftr-395	59	14	"	"	PUNCT
ftr-395	59	15	in	in	ADP
ftr-395	59	16	this	this	DET
ftr-395	59	17	world	world	NOUN
ftr-395	59	18	nothing	nothing	PRON
ftr-395	59	19	can	can	AUX
ftr-395	59	20	be	be	AUX
ftr-395	59	21	said	say	VERB
ftr-395	59	22	to	to	PART
ftr-395	59	23	be	be	AUX
ftr-395	59	24	certain	certain	ADJ
ftr-395	59	25	,	,	PUNCT
ftr-395	59	26	except	except	SCONJ
ftr-395	59	27	death	death	NOUN
ftr-395	59	28	and	and	CCONJ
ftr-395	59	29	taxes	taxis	NOUN
ftr-395	59	30	,	,	PUNCT
ftr-395	59	31	"	"	PUNCT
ftr-395	59	32	in	in	ADP
ftr-395	59	33	a	a	DET
ftr-395	59	34	letter	letter	NOUN
ftr-395	59	35	to	to	ADP
ftr-395	59	36	jean	jean	PROPN
ftr-395	59	37	-	-	PUNCT
ftr-395	59	38	baptiste	baptiste	PROPN
ftr-395	59	39	leroy	leroy	PROPN
ftr-395	59	40	in	in	ADP
ftr-395	59	41	1789	1789	NUM
ftr-395	59	42	.	.	PUNCT
ftr-395	60	1	i	i	PRON
ftr-395	60	2	d.	d.	PROPN
ftr-395	60	3	7	7	NUM
ftr-395	60	4	.	.	PUNCT
ftr-395	61	1	jerome	jerome	PROPN
ftr-395	61	2	r.	r.	PROPN
ftr-395	61	3	hellerstein	hellerstein	PROPN
ftr-395	61	4	&	&	CCONJ
ftr-395	61	5	walter	walter	PROPN
ftr-395	61	6	hellerstein	hellerstein	PROPN
ftr-395	61	7	,	,	PUNCT
ftr-395	61	8	cases	case	NOUN
ftr-395	61	9	and	and	CCONJ
ftr-395	61	10	materials	material	NOUN
ftr-395	61	11	928	928	NUM
ftr-395	61	12	(	(	PUNCT
ftr-395	61	13	8th	8th	ADJ
ftr-395	61	14	ed	ed	NOUN
ftr-395	61	15	.	.	PROPN
ftr-395	61	16	2005	2005	NUM
ftr-395	61	17	)	)	PUNCT
ftr-395	61	18	.	.	PUNCT
ftr-395	62	1	8	8	X
ftr-395	62	2	.	.	X
ftr-395	62	3	hellerstein	hellerstein	PROPN
ftr-395	62	4	&	&	CCONJ
ftr-395	62	5	hellerstein	hellerstein	PROPN
ftr-395	62	6	,	,	PUNCT
ftr-395	62	7	supra	supra	PROPN
ftr-395	62	8	note	note	NOUN
ftr-395	62	9	7	7	NUM
ftr-395	62	10	,	,	PUNCT
ftr-395	62	11	at	at	ADP
ftr-395	62	12	928	928	NUM
ftr-395	62	13	-	-	SYM
ftr-395	62	14	29	29	NUM
ftr-395	62	15	;	;	PUNCT
ftr-395	62	16	see	see	VERB
ftr-395	62	17	also	also	ADV
ftr-395	62	18	susan	susan	PROPN
ftr-395	62	19	pace	pace	PROPN
ftr-395	62	20	hamill	hamill	PROPN
ftr-395	62	21	,	,	PUNCT
ftr-395	62	22	an	an	DET
ftr-395	62	23	argument	argument	NOUN
ftr-395	62	24	for	for	ADP
ftr-395	62	25	tax	tax	NOUN
ftr-395	62	26	reform	reform	NOUN
ftr-395	62	27	based	base	VERB
ftr-395	62	28	on	on	ADP
ftr-395	62	29	judeo	judeo	ADJ
ftr-395	62	30	-	-	PUNCT
ftr-395	62	31	christian	christian	ADJ
ftr-395	62	32	ethics	ethic	NOUN
ftr-395	62	33	,	,	PUNCT
ftr-395	62	34	54	54	NUM
ftr-395	62	35	ala	ala	NOUN
ftr-395	62	36	.	.	PUNCT
ftr-395	63	1	l.	l.	PROPN
ftr-395	63	2	rev	rev	PROPN
ftr-395	63	3	.	.	PROPN
ftr-395	63	4	1	1	NUM
ftr-395	63	5	,	,	PUNCT
ftr-395	63	6	112	112	NUM
ftr-395	63	7	n.	n.	NOUN
ftr-395	63	8	10	10	NUM
ftr-395	63	9	(	(	PUNCT
ftr-395	63	10	2002	2002	NUM
ftr-395	63	11	)	)	PUNCT
ftr-395	63	12	(	(	PUNCT
ftr-395	63	13	citing	cite	VERB
ftr-395	63	14	2	2	NUM
ftr-395	63	15	jerome	jerome	PROPN
ftr-395	63	16	r.	r.	PROPN
ftr-395	63	17	hellerstein	hellerstein	PROPN
ftr-395	63	18	&	&	CCONJ
ftr-395	63	19	walter	walter	PROPN
ftr-395	63	20	hellerstein	hellerstein	PROPN
ftr-395	63	21	,	,	PUNCT
ftr-395	63	22	state	state	NOUN
ftr-395	63	23	taxation	taxation	NOUN
ftr-395	63	24	1	1	NUM
ftr-395	63	25	20.01	20.01	NUM
ftr-395	63	26	(	(	PUNCT
ftr-395	63	27	1st	1st	ADJ
ftr-395	63	28	ed	ed	NOUN
ftr-395	63	29	.	.	PROPN
ftr-395	63	30	1992	1992	NUM
ftr-395	63	31	)	)	PUNCT
ftr-395	63	32	)	)	PUNCT
ftr-395	63	33	.	.	PUNCT
ftr-395	64	1	9	9	X
ftr-395	64	2	.	.	X
ftr-395	64	3	hellerstein	hellerstein	NOUN
ftr-395	64	4	&	&	CCONJ
ftr-395	64	5	hellerstein	hellerstein	PROPN
ftr-395	64	6	,	,	PUNCT
ftr-395	64	7	supra	supra	PROPN
ftr-395	64	8	note	note	NOUN
ftr-395	64	9	7	7	NUM
ftr-395	64	10	,	,	PUNCT
ftr-395	64	11	at	at	ADP
ftr-395	64	12	928	928	NUM
ftr-395	64	13	.	.	PUNCT
ftr-395	65	1	10	10	NUM
ftr-395	65	2	.	.	X
ftr-395	66	1	hellerstein	hellerstein	PROPN
ftr-395	66	2	&	&	CCONJ
ftr-395	66	3	hellerstein	hellerstein	PROPN
ftr-395	66	4	,	,	PUNCT
ftr-395	66	5	supra	supra	PROPN
ftr-395	66	6	note	note	NOUN
ftr-395	66	7	7	7	NUM
ftr-395	66	8	,	,	PUNCT
ftr-395	66	9	at	at	ADP
ftr-395	66	10	929	929	NUM
ftr-395	66	11	(	(	PUNCT
ftr-395	66	12	noting	note	VERB
ftr-395	66	13	that	that	SCONJ
ftr-395	66	14	in	in	ADP
ftr-395	66	15	the	the	DET
ftr-395	66	16	period	period	NOUN
ftr-395	66	17	ending	end	VERB
ftr-395	66	18	june	june	PROPN
ftr-395	66	19	2004	2004	NUM
ftr-395	66	20	,	,	PUNCT
ftr-395	66	21	state	state	NOUN
ftr-395	66	22	governments	government	NOUN
ftr-395	66	23	collected	collect	VERB
ftr-395	66	24	$	$	SYM
ftr-395	66	25	193.2	193.2	NUM
ftr-395	66	26	billion	billion	NUM
ftr-395	66	27	,	,	PUNCT
ftr-395	66	28	or	or	CCONJ
ftr-395	66	29	33.2	33.2	NUM
ftr-395	66	30	%	%	NOUN
ftr-395	66	31	of	of	ADP
ftr-395	66	32	the	the	DET
ftr-395	66	33	total	total	ADJ
ftr-395	66	34	state	state	NOUN
ftr-395	66	35	tax	tax	NOUN
ftr-395	66	36	collections	collection	NOUN
ftr-395	66	37	)	)	PUNCT
ftr-395	66	38	.	.	PUNCT
ftr-395	67	1	11	11	NUM
ftr-395	67	2	.	.	PUNCT
ftr-395	68	1	john	john	PROPN
ftr-395	68	2	k.	k.	PROPN
ftr-395	68	3	mcnulty	mcnulty	PROPN
ftr-395	68	4	,	,	PUNCT
ftr-395	68	5	flat	flat	ADJ
ftr-395	68	6	tax	tax	NOUN
ftr-395	68	7	,	,	PUNCT
ftr-395	68	8	consumption	consumption	NOUN
ftr-395	68	9	tax	tax	NOUN
ftr-395	68	10	,	,	PUNCT
ftr-395	68	11	consumption	consumption	NOUN
ftr-395	68	12	-	-	PUNCT
ftr-395	68	13	type	type	NOUN
ftr-395	68	14	income	income	NOUN
ftr-395	68	15	tax	tax	NOUN
ftr-395	68	16	proposals	proposal	NOUN
ftr-395	68	17	in	in	ADP
ftr-395	68	18	the	the	DET
ftr-395	68	19	united	united	PROPN
ftr-395	68	20	states	states	PROPN
ftr-395	68	21	:	:	PUNCT
ftr-395	68	22	a	a	DET
ftr-395	68	23	tax	tax	NOUN
ftr-395	68	24	policy	policy	NOUN
ftr-395	68	25	discussion	discussion	NOUN
ftr-395	68	26	of	of	ADP
ftr-395	68	27	fundamental	fundamental	ADJ
ftr-395	68	28	tax	tax	NOUN
ftr-395	68	29	reforms	reform	NOUN
ftr-395	68	30	,	,	PUNCT
ftr-395	68	31	88	88	NUM
ftr-395	68	32	cal	cal	NOUN
ftr-395	68	33	.	.	PUNCT
ftr-395	69	1	l.	l.	PROPN
ftr-395	69	2	rev	rev	PROPN
ftr-395	69	3	.	.	PROPN
ftr-395	69	4	2095	2095	NUM
ftr-395	69	5	,	,	PUNCT
ftr-395	69	6	2098	2098	NUM
ftr-395	69	7	(	(	PUNCT
ftr-395	69	8	2000	2000	NUM
ftr-395	69	9	)	)	PUNCT
ftr-395	70	1	(	(	PUNCT
ftr-395	70	2	noting	note	VERB
ftr-395	70	3	that	that	SCONJ
ftr-395	70	4	"	"	PUNCT
ftr-395	70	5	the	the	DET
ftr-395	70	6	federal	federal	ADJ
ftr-395	70	7	income	income	NOUN
ftr-395	70	8	tax	tax	NOUN
ftr-395	70	9	has	have	AUX
ftr-395	70	10	served	serve	VERB
ftr-395	70	11	this	this	DET
ftr-395	70	12	country	country	NOUN
ftr-395	70	13	well	well	ADV
ftr-395	70	14	for	for	ADP
ftr-395	70	15	most	most	ADJ
ftr-395	70	16	of	of	ADP
ftr-395	70	17	the	the	DET
ftr-395	70	18	twentieth	twentieth	ADJ
ftr-395	70	19	century	century	NOUN
ftr-395	70	20	,	,	PUNCT
ftr-395	70	21	continuously	continuously	ADV
ftr-395	70	22	since	since	SCONJ
ftr-395	70	23	1913	1913	NUM
ftr-395	70	24	(	(	PUNCT
ftr-395	70	25	since	since	SCONJ
ftr-395	70	26	1909	1909	NUM
ftr-395	70	27	for	for	ADP
ftr-395	70	28	corporate	corporate	ADJ
ftr-395	70	29	taxpayers	taxpayer	NOUN
ftr-395	70	30	)	)	PUNCT
ftr-395	70	31	,	,	PUNCT
ftr-395	70	32	and	and	CCONJ
ftr-395	70	33	with	with	ADP
ftr-395	70	34	roots	root	NOUN
ftr-395	70	35	even	even	ADV
ftr-395	70	36	earlier	early	ADV
ftr-395	70	37	than	than	ADP
ftr-395	70	38	that	that	PRON
ftr-395	70	39	.	.	PUNCT
ftr-395	70	40	"	"	PUNCT
ftr-395	70	41	)	)	PUNCT
ftr-395	70	42	12	12	NUM
ftr-395	70	43	.	.	PUNCT
ftr-395	71	1	william	william	PROPN
ftr-395	71	2	a.	a.	PROPN
ftr-395	71	3	klein	klein	PROPN
ftr-395	71	4	,	,	PUNCT
ftr-395	71	5	joseph	joseph	PROPN
ftr-395	71	6	bankman	bankman	PROPN
ftr-395	71	7	&	&	CCONJ
ftr-395	71	8	daniel	daniel	PROPN
ftr-395	71	9	n.	n.	PROPN
ftr-395	71	10	shaviro	shaviro	PROPN
ftr-395	71	11	,	,	PUNCT
ftr-395	71	12	federal	federal	ADJ
ftr-395	71	13	income	income	NOUN
ftr-395	71	14	taxation	taxation	NOUN
ftr-395	71	15	4	4	NUM
ftr-395	71	16	-	-	SYM
ftr-395	71	17	6	6	NUM
ftr-395	71	18	(	(	PUNCT
ftr-395	71	19	14th	14th	NOUN
ftr-395	71	20	ed	ed	NOUN
ftr-395	71	21	.	.	PUNCT
ftr-395	71	22	2006	2006	NUM
ftr-395	71	23	)	)	PUNCT
ftr-395	71	24	;	;	PUNCT
ftr-395	71	25	see	see	VERB
ftr-395	71	26	also	also	ADV
ftr-395	71	27	marjorie	marjorie	PROPN
ftr-395	71	28	e.	e.	PROPN
ftr-395	71	29	kornhauser	kornhauser	PROPN
ftr-395	71	30	,	,	PUNCT
ftr-395	71	31	the	the	DET
ftr-395	71	32	origins	origin	NOUN
ftr-395	71	33	of	of	ADP
ftr-395	71	34	capital	capital	NOUN
ftr-395	71	35	gains	gain	NOUN
ftr-395	71	36	taxation	taxation	NOUN
ftr-395	71	37	:	:	PUNCT
ftr-395	71	38	what	what	PRON
ftr-395	71	39	's	be	AUX
ftr-395	71	40	law	law	NOUN
ftr-395	71	41	got	get	VERB
ftr-395	71	42	to	to	PART
ftr-395	71	43	do	do	VERB
ftr-395	71	44	with	with	ADP
ftr-395	71	45	it	it	PRON
ftr-395	71	46	?	?	PUNCT
ftr-395	71	47	,	,	PUNCT
ftr-395	71	48	39	39	NUM
ftr-395	71	49	sw	sw	NOUN
ftr-395	71	50	.	.	PUNCT
ftr-395	72	1	l.j	l.j	AUX
ftr-395	72	2	.	.	PROPN
ftr-395	72	3	869	869	NUM
ftr-395	72	4	,	,	PUNCT
ftr-395	72	5	871	871	NUM
ftr-395	72	6	-	-	SYM
ftr-395	72	7	72	72	NUM
ftr-395	72	8	(	(	PUNCT
ftr-395	72	9	1985	1985	NUM
ftr-395	72	10	)	)	PUNCT
ftr-395	72	11	(	(	PUNCT
ftr-395	72	12	providing	provide	VERB
ftr-395	72	13	a	a	DET
ftr-395	72	14	brief	brief	ADJ
ftr-395	72	15	discussion	discussion	NOUN
ftr-395	72	16	of	of	ADP
ftr-395	72	17	the	the	DET
ftr-395	72	18	history	history	NOUN
ftr-395	72	19	of	of	ADP
ftr-395	72	20	the	the	DET
ftr-395	72	21	federal	federal	ADJ
ftr-395	72	22	income	income	NOUN
ftr-395	72	23	tax	tax	NOUN
ftr-395	72	24	and	and	CCONJ
ftr-395	72	25	noting	note	VERB
ftr-395	72	26	that	that	SCONJ
ftr-395	72	27	"	"	PUNCT
ftr-395	72	28	the	the	DET
ftr-395	72	29	entire	entire	ADJ
ftr-395	72	30	federal	federal	ADJ
ftr-395	72	31	income	income	NOUN
ftr-395	72	32	tax	tax	NOUN
ftr-395	72	33	system	system	NOUN
ftr-395	72	34	,	,	PUNCT
ftr-395	72	35	in	in	ADP
ftr-395	72	36	fact	fact	NOUN
ftr-395	72	37	,	,	PUNCT
ftr-395	72	38	was	be	AUX
ftr-395	72	39	largely	largely	ADV
ftr-395	72	40	experimental	experimental	ADJ
ftr-395	72	41	.	.	PUNCT
ftr-395	73	1	"	"	PUNCT
ftr-395	73	2	)	)	PUNCT
ftr-395	73	3	.	.	PUNCT
ftr-395	74	1	13	13	NUM
ftr-395	74	2	.	.	X
ftr-395	74	3	pollock	pollock	NOUN
ftr-395	74	4	v.	v.	ADP
ftr-395	74	5	farmers	farmer	NOUN
ftr-395	74	6	'	'	PART
ftr-395	74	7	loan	loan	PROPN
ftr-395	74	8	&	&	CCONJ
ftr-395	74	9	trust	trust	PROPN
ftr-395	74	10	co.	co.	PROPN
ftr-395	74	11	,	,	PUNCT
ftr-395	74	12	157	157	NUM
ftr-395	74	13	u.s	u.s	PROPN
ftr-395	74	14	.	.	PROPN
ftr-395	74	15	429	429	NUM
ftr-395	74	16	,	,	PUNCT
ftr-395	74	17	aff'd	aff'd	NOUN
ftr-395	74	18	on	on	ADP
ftr-395	74	19	reh'g	reh'g	NOUN
ftr-395	74	20	,	,	PUNCT
ftr-395	74	21	158	158	NUM
ftr-395	74	22	u.s	u.s	PROPN
ftr-395	74	23	.	.	PROPN
ftr-395	74	24	506	506	NUM
ftr-395	74	25	(	(	PUNCT
ftr-395	74	26	1895	1895	NUM
ftr-395	74	27	)	)	PUNCT
ftr-395	74	28	.	.	PUNCT
ftr-395	75	1	14	14	NUM
ftr-395	75	2	.	.	X
ftr-395	76	1	klein	klein	PROPN
ftr-395	76	2	,	,	PUNCT
ftr-395	76	3	bankman	bankman	NOUN
ftr-395	76	4	,	,	PUNCT
ftr-395	76	5	&	&	CCONJ
ftr-395	76	6	shaviro	shaviro	PROPN
ftr-395	76	7	,	,	PUNCT
ftr-395	76	8	supra	supra	PROPN
ftr-395	76	9	note	note	NOUN
ftr-395	76	10	12	12	NUM
ftr-395	76	11	,	,	PUNCT
ftr-395	76	12	at	at	ADP
ftr-395	76	13	4	4	NUM
ftr-395	76	14	-	-	SYM
ftr-395	76	15	6	6	NUM
ftr-395	76	16	;	;	PUNCT
ftr-395	76	17	mcnulty	mcnulty	PROPN
ftr-395	76	18	,	,	PUNCT
ftr-395	76	19	supra	supra	PROPN
ftr-395	76	20	note	note	PROPN
ftr-395	76	21	12	12	NUM
ftr-395	76	22	,	,	PUNCT
ftr-395	76	23	at	at	ADP
ftr-395	76	24	2098	2098	NUM
ftr-395	76	25	.	.	PUNCT
ftr-395	77	1	15	15	NUM
ftr-395	77	2	.	.	X
ftr-395	78	1	see	see	VERB
ftr-395	78	2	klein	klein	PROPN
ftr-395	78	3	,	,	PUNCT
ftr-395	78	4	bankman	bankman	PROPN
ftr-395	78	5	&	&	CCONJ
ftr-395	78	6	shaviro	shaviro	PROPN
ftr-395	78	7	,	,	PUNCT
ftr-395	78	8	supra	supra	PROPN
ftr-395	78	9	note	note	NOUN
ftr-395	78	10	12	12	NUM
ftr-395	78	11	,	,	PUNCT
ftr-395	78	12	at	at	ADP
ftr-395	78	13	4	4	NUM
ftr-395	78	14	-	-	SYM
ftr-395	78	15	6	6	NUM
ftr-395	78	16	(	(	PUNCT
ftr-395	78	17	noting	note	VERB
ftr-395	78	18	that	that	SCONJ
ftr-395	78	19	the	the	DET
ftr-395	78	20	exemption	exemption	NOUN
ftr-395	78	21	of	of	ADP
ftr-395	78	22	up	up	ADP
ftr-395	78	23	to	to	PART
ftr-395	78	24	$	$	SYM
ftr-395	78	25	4,000	4,000	NUM
ftr-395	78	26	for	for	ADP
ftr-395	78	27	married	married	ADJ
ftr-395	78	28	couples	couple	NOUN
ftr-395	78	29	made	make	VERB
ftr-395	78	30	the	the	DET
ftr-395	78	31	early	early	ADJ
ftr-395	78	32	income	income	NOUN
ftr-395	78	33	tax	tax	NOUN
ftr-395	78	34	a	a	DET
ftr-395	78	35	tax	tax	NOUN
ftr-395	78	36	on	on	ADP
ftr-395	78	37	the	the	DET
ftr-395	78	38	"	"	PUNCT
ftr-395	78	39	well	well	NOUN
ftr-395	78	40	-	-	PUNCT
ftr-395	78	41	to	to	PART
ftr-395	78	42	-	-	PUNCT
ftr-395	78	43	do	do	AUX
ftr-395	78	44	"	"	PUNCT
ftr-395	78	45	)	)	PUNCT
ftr-395	78	46	;	;	PUNCT
ftr-395	78	47	komhauser	komhauser	PROPN
ftr-395	78	48	,	,	PUNCT
ftr-395	78	49	supra	supra	PROPN
ftr-395	78	50	note	note	NOUN
ftr-395	78	51	12	12	NUM
ftr-395	78	52	,	,	PUNCT
ftr-395	78	53	at	at	ADP
ftr-395	78	54	873	873	NUM
ftr-395	78	55	n.	n.	NOUN
ftr-395	78	56	18	18	NUM
ftr-395	78	57	(	(	PUNCT
ftr-395	78	58	noting	note	VERB
ftr-395	78	59	that	that	SCONJ
ftr-395	78	60	in	in	ADP
ftr-395	78	61	1920	1920	NUM
ftr-395	78	62	,	,	PUNCT
ftr-395	78	63	only	only	ADV
ftr-395	78	64	approximately	approximately	ADV
ftr-395	78	65	13	13	NUM
ftr-395	78	66	%	%	NOUN
ftr-395	78	67	of	of	ADP
ftr-395	78	68	the	the	DET
ftr-395	78	69	labor	labor	NOUN
ftr-395	78	70	force	force	NOUN
ftr-395	78	71	paid	pay	VERB
ftr-395	78	72	income	income	NOUN
ftr-395	78	73	taxes	taxis	NOUN
ftr-395	78	74	)	)	PUNCT
ftr-395	78	75	.	.	PUNCT
ftr-395	79	1	[	[	X
ftr-395	79	2	vol	vol	NOUN
ftr-395	79	3	8:8	8:8	NUM
ftr-395	79	4	tax	tax	NOUN
ftr-395	79	5	my	my	PRON
ftr-395	79	6	ride	ride	NOUN
ftr-395	79	7	world	world	PROPN
ftr-395	79	8	war	war	PROPN
ftr-395	79	9	ii	ii	PROPN
ftr-395	79	10	and	and	CCONJ
ftr-395	79	11	its	its	PRON
ftr-395	79	12	aftermath	aftermath	NOUN
ftr-395	79	13	that	that	SCONJ
ftr-395	79	14	the	the	DET
ftr-395	79	15	federal	federal	ADJ
ftr-395	79	16	income	income	NOUN
ftr-395	79	17	tax	tax	NOUN
ftr-395	79	18	became	become	VERB
ftr-395	79	19	,	,	PUNCT
ftr-395	79	20	as	as	SCONJ
ftr-395	79	21	it	it	PRON
ftr-395	79	22	is	be	AUX
ftr-395	79	23	today	today	NOUN
ftr-395	79	24	,	,	PUNCT
ftr-395	79	25	"	"	PUNCT
ftr-395	79	26	a	a	DET
ftr-395	79	27	mass	mass	NOUN
ftr-395	79	28	tax"1	tax"1	NOUN
ftr-395	79	29	6	6	NUM
ftr-395	79	30	or	or	CCONJ
ftr-395	79	31	perhaps	perhaps	ADV
ftr-395	79	32	more	more	ADV
ftr-395	79	33	aptly	aptly	ADV
ftr-395	79	34	,	,	PUNCT
ftr-395	79	35	a	a	DET
ftr-395	79	36	tax	tax	NOUN
ftr-395	79	37	on	on	ADP
ftr-395	79	38	the	the	DET
ftr-395	79	39	masses	masse	NOUN
ftr-395	79	40	.	.	PUNCT
ftr-395	80	1	most	most	ADJ
ftr-395	80	2	of	of	ADP
ftr-395	80	3	us	we	PRON
ftr-395	80	4	,	,	PUNCT
ftr-395	80	5	the	the	DET
ftr-395	80	6	masses	masse	NOUN
ftr-395	80	7	,	,	PUNCT
ftr-395	80	8	must	must	AUX
ftr-395	80	9	file	file	VERB
ftr-395	80	10	income	income	NOUN
ftr-395	80	11	tax	tax	NOUN
ftr-395	80	12	returns	return	NOUN
ftr-395	80	13	to	to	ADP
ftr-395	80	14	the	the	DET
ftr-395	80	15	united	united	PROPN
ftr-395	80	16	states	states	PROPN
ftr-395	80	17	each	each	DET
ftr-395	80	18	year	year	NOUN
ftr-395	80	19	.	.	PUNCT
ftr-395	81	1	17	17	NUM
ftr-395	81	2	most	most	ADJ
ftr-395	81	3	of	of	ADP
ftr-395	81	4	us	we	PRON
ftr-395	81	5	also	also	ADV
ftr-395	81	6	file	file	VERB
ftr-395	81	7	income	income	NOUN
ftr-395	81	8	tax	tax	NOUN
ftr-395	81	9	returns	return	NOUN
ftr-395	81	10	to	to	ADP
ftr-395	81	11	our	our	PRON
ftr-395	81	12	home	home	NOUN
ftr-395	81	13	state	state	NOUN
ftr-395	81	14	,	,	PUNCT
ftr-395	81	15	that	that	ADV
ftr-395	81	16	is	is	ADV
ftr-395	81	17	,	,	PUNCT
ftr-395	81	18	our	our	PRON
ftr-395	81	19	state	state	NOUN
ftr-395	81	20	of	of	ADP
ftr-395	81	21	residence	residence	NOUN
ftr-395	81	22	or	or	CCONJ
ftr-395	81	23	domicile	domicile	NOUN
ftr-395	81	24	.	.	PUNCT
ftr-395	82	1	18	18	NUM
ftr-395	82	2	at	at	ADP
ftr-395	82	3	least	least	ADJ
ftr-395	82	4	some	some	PRON
ftr-395	82	5	of	of	ADP
ftr-395	82	6	us	we	PRON
ftr-395	82	7	,	,	PUNCT
ftr-395	82	8	and	and	CCONJ
ftr-395	82	9	an	an	DET
ftr-395	82	10	increasing	increase	VERB
ftr-395	82	11	number	number	NOUN
ftr-395	82	12	of	of	ADP
ftr-395	82	13	us	we	PRON
ftr-395	82	14	,	,	PUNCT
ftr-395	82	15	must	must	AUX
ftr-395	82	16	also	also	ADV
ftr-395	82	17	file	file	VERB
ftr-395	82	18	an	an	DET
ftr-395	82	19	additional	additional	ADJ
ftr-395	82	20	income	income	NOUN
ftr-395	82	21	tax	tax	NOUN
ftr-395	82	22	return	return	NOUN
ftr-395	82	23	,	,	PUNCT
ftr-395	82	24	that	that	PRON
ftr-395	82	25	is	be	AUX
ftr-395	82	26	to	to	ADP
ftr-395	82	27	the	the	DET
ftr-395	82	28	state	state	NOUN
ftr-395	82	29	or	or	CCONJ
ftr-395	82	30	states	state	NOUN
ftr-395	82	31	in	in	ADP
ftr-395	82	32	which	which	PRON
ftr-395	82	33	we	we	PRON
ftr-395	82	34	earn	earn	VERB
ftr-395	82	35	income	income	NOUN
ftr-395	82	36	,	,	PUNCT
ftr-395	82	37	if	if	SCONJ
ftr-395	82	38	that	that	DET
ftr-395	82	39	state	state	NOUN
ftr-395	82	40	is	be	AUX
ftr-395	82	41	not	not	PART
ftr-395	82	42	our	our	PRON
ftr-395	82	43	state	state	NOUN
ftr-395	82	44	of	of	ADP
ftr-395	82	45	residence	residence	NOUN
ftr-395	82	46	.	.	PUNCT
ftr-395	82	47	'	'	PUNCT
ftr-395	83	1	9	9	NUM
ftr-395	83	2	a	a	DET
ftr-395	83	3	state	state	NOUN
ftr-395	83	4	of	of	ADP
ftr-395	83	5	residence	residence	NOUN
ftr-395	83	6	can	can	AUX
ftr-395	83	7	tax	tax	VERB
ftr-395	83	8	its	its	PRON
ftr-395	83	9	residents	resident	NOUN
ftr-395	83	10	on	on	ADP
ftr-395	83	11	income	income	NOUN
ftr-395	83	12	those	those	DET
ftr-395	83	13	residents	resident	NOUN
ftr-395	83	14	earn	earn	VERB
ftr-395	83	15	,	,	PUNCT
ftr-395	83	16	regardless	regardless	ADV
ftr-395	83	17	of	of	ADP
ftr-395	83	18	where	where	SCONJ
ftr-395	83	19	the	the	DET
ftr-395	83	20	income	income	NOUN
ftr-395	83	21	is	be	AUX
ftr-395	83	22	earned.20	earned.20	PROPN
ftr-395	83	23	residence	residence	NOUN
ftr-395	83	24	-	-	PUNCT
ftr-395	83	25	based	base	VERB
ftr-395	83	26	taxation	taxation	NOUN
ftr-395	83	27	is	be	AUX
ftr-395	83	28	premised	premise	VERB
ftr-395	83	29	on	on	ADP
ftr-395	83	30	the	the	DET
ftr-395	83	31	idea	idea	NOUN
ftr-395	83	32	that	that	SCONJ
ftr-395	83	33	residents	resident	NOUN
ftr-395	83	34	of	of	ADP
ftr-395	83	35	a	a	DET
ftr-395	83	36	state	state	NOUN
ftr-395	83	37	have	have	AUX
ftr-395	83	38	a	a	DET
ftr-395	83	39	special	special	ADJ
ftr-395	83	40	relationship	relationship	NOUN
ftr-395	83	41	to	to	ADP
ftr-395	83	42	their	their	PRON
ftr-395	83	43	home	home	NOUN
ftr-395	83	44	state	state	NOUN
ftr-395	83	45	.	.	PUNCT
ftr-395	84	1	2	2	NUM
ftr-395	84	2	'	'	PUNCT
ftr-395	84	3	as	as	SCONJ
ftr-395	84	4	the	the	DET
ftr-395	84	5	court	court	NOUN
ftr-395	84	6	put	put	VERB
ftr-395	84	7	it	it	PRON
ftr-395	84	8	,	,	PUNCT
ftr-395	84	9	"	"	PUNCT
ftr-395	84	10	[	[	X
ftr-395	84	11	e]njoyment	e]njoyment	PROPN
ftr-395	84	12	of	of	ADP
ftr-395	84	13	the	the	DET
ftr-395	84	14	16	16	NUM
ftr-395	84	15	.	.	PUNCT
ftr-395	85	1	klein	klein	PROPN
ftr-395	85	2	,	,	PUNCT
ftr-395	85	3	bankman	bankman	PROPN
ftr-395	85	4	&	&	CCONJ
ftr-395	85	5	shaviro	shaviro	PROPN
ftr-395	85	6	,	,	PUNCT
ftr-395	85	7	supra	supra	PROPN
ftr-395	85	8	note	note	NOUN
ftr-395	85	9	12	12	NUM
ftr-395	85	10	,	,	PUNCT
ftr-395	85	11	at	at	ADP
ftr-395	85	12	5	5	NUM
ftr-395	85	13	.	.	PUNCT
ftr-395	85	14	17	17	NUM
ftr-395	85	15	.	.	PUNCT
ftr-395	86	1	in	in	ADP
ftr-395	86	2	2005	2005	NUM
ftr-395	86	3	,	,	PUNCT
ftr-395	86	4	just	just	ADV
ftr-395	86	5	over	over	ADP
ftr-395	86	6	52	52	NUM
ftr-395	86	7	million	million	NUM
ftr-395	86	8	returns	return	NOUN
ftr-395	86	9	were	be	AUX
ftr-395	86	10	jointly	jointly	ADV
ftr-395	86	11	filed	file	VERB
ftr-395	86	12	by	by	ADP
ftr-395	86	13	married	married	ADJ
ftr-395	86	14	couples	couple	NOUN
ftr-395	86	15	,	,	PUNCT
ftr-395	86	16	accounting	account	VERB
ftr-395	86	17	for	for	ADP
ftr-395	86	18	about	about	ADV
ftr-395	86	19	104	104	NUM
ftr-395	86	20	million	million	NUM
ftr-395	86	21	people	people	NOUN
ftr-395	86	22	.	.	PUNCT
ftr-395	87	1	internal	internal	ADJ
ftr-395	87	2	revenue	revenue	NOUN
ftr-395	87	3	service	service	NOUN
ftr-395	87	4	,	,	PUNCT
ftr-395	87	5	soi	soi	ADJ
ftr-395	87	6	tax	tax	NOUN
ftr-395	87	7	stats	stat	NOUN
ftr-395	87	8	,	,	PUNCT
ftr-395	87	9	available	available	ADJ
ftr-395	87	10	at	at	ADP
ftr-395	87	11	www.irs.gov/pub/irs-soi/05inl2ms.xls	www.irs.gov/pub/irs-soi/05inl2ms.xls	PROPN
ftr-395	87	12	.	.	PUNCT
ftr-395	88	1	approximately	approximately	ADV
ftr-395	88	2	2.4	2.4	NUM
ftr-395	88	3	million	million	NUM
ftr-395	88	4	married	married	ADJ
ftr-395	88	5	people	people	NOUN
ftr-395	88	6	filed	file	VERB
ftr-395	88	7	separately	separately	ADV
ftr-395	88	8	.	.	PUNCT
ftr-395	89	1	i	i	PRON
ftr-395	89	2	d.	d.	PROPN
ftr-395	89	3	almost	almost	ADV
ftr-395	89	4	20	20	NUM
ftr-395	89	5	million	million	NUM
ftr-395	89	6	people	people	NOUN
ftr-395	89	7	filed	file	VERB
ftr-395	89	8	as	as	ADP
ftr-395	89	9	head	head	NOUN
ftr-395	89	10	of	of	ADP
ftr-395	89	11	household	household	NOUN
ftr-395	89	12	,	,	PUNCT
ftr-395	89	13	about	about	ADV
ftr-395	89	14	71,000	71,000	NUM
ftr-395	89	15	filed	file	VERB
ftr-395	89	16	as	as	ADP
ftr-395	89	17	surviving	survive	VERB
ftr-395	89	18	spouses	spouse	NOUN
ftr-395	89	19	,	,	PUNCT
ftr-395	89	20	and	and	CCONJ
ftr-395	89	21	just	just	ADV
ftr-395	89	22	over	over	ADP
ftr-395	89	23	59	59	NUM
ftr-395	89	24	million	million	NUM
ftr-395	89	25	people	people	NOUN
ftr-395	89	26	filed	file	VERB
ftr-395	89	27	as	as	ADP
ftr-395	89	28	single	single	ADJ
ftr-395	89	29	.	.	PUNCT
ftr-395	90	1	i	i	PRON
ftr-395	90	2	d.	d.	PROPN
ftr-395	90	3	thus	thus	ADV
ftr-395	90	4	a	a	DET
ftr-395	90	5	total	total	NOUN
ftr-395	90	6	of	of	ADP
ftr-395	90	7	approximately	approximately	ADV
ftr-395	90	8	185.5	185.5	NUM
ftr-395	90	9	million	million	NUM
ftr-395	90	10	people	people	NOUN
ftr-395	90	11	filed	file	VERB
ftr-395	90	12	tax	tax	NOUN
ftr-395	90	13	returns	return	NOUN
ftr-395	90	14	for	for	ADP
ftr-395	90	15	tax	tax	NOUN
ftr-395	90	16	year	year	NOUN
ftr-395	90	17	2005	2005	NUM
ftr-395	90	18	.	.	PUNCT
ftr-395	91	1	i	i	PRON
ftr-395	91	2	d.	d.	PROPN
ftr-395	91	3	in	in	ADP
ftr-395	91	4	2005	2005	NUM
ftr-395	91	5	,	,	PUNCT
ftr-395	91	6	56.4	56.4	NUM
ftr-395	91	7	million	million	NUM
ftr-395	91	8	people	people	NOUN
ftr-395	91	9	in	in	ADP
ftr-395	91	10	the	the	DET
ftr-395	91	11	u.s	u.s	PROPN
ftr-395	91	12	.	.	PROPN
ftr-395	91	13	were	be	AUX
ftr-395	91	14	age	age	NOUN
ftr-395	91	15	13	13	NUM
ftr-395	91	16	or	or	CCONJ
ftr-395	91	17	younger	young	ADJ
ftr-395	91	18	,	,	PUNCT
ftr-395	91	19	and	and	CCONJ
ftr-395	91	20	thus	thus	ADV
ftr-395	91	21	most	most	ADV
ftr-395	91	22	likely	likely	ADJ
ftr-395	91	23	too	too	ADV
ftr-395	91	24	young	young	ADJ
ftr-395	91	25	to	to	PART
ftr-395	91	26	work	work	VERB
ftr-395	91	27	and	and	CCONJ
ftr-395	91	28	have	have	VERB
ftr-395	91	29	a	a	DET
ftr-395	91	30	filing	filing	NOUN
ftr-395	91	31	requirement	requirement	NOUN
ftr-395	91	32	.	.	PUNCT
ftr-395	92	1	press	press	NOUN
ftr-395	92	2	release	release	NOUN
ftr-395	92	3	,	,	PUNCT
ftr-395	92	4	u.s	u.s	PROPN
ftr-395	92	5	.	.	PROPN
ftr-395	92	6	census	census	PROPN
ftr-395	92	7	bureau	bureau	PROPN
ftr-395	92	8	,	,	PUNCT
ftr-395	92	9	nation	nation	NOUN
ftr-395	92	10	's	's	PART
ftr-395	92	11	population	population	NOUN
ftr-395	92	12	one	one	NUM
ftr-395	92	13	-	-	PUNCT
ftr-395	92	14	third	third	NOUN
ftr-395	92	15	minority	minority	NOUN
ftr-395	92	16	(	(	PUNCT
ftr-395	92	17	may	may	PROPN
ftr-395	92	18	10	10	NUM
ftr-395	92	19	,	,	PUNCT
ftr-395	92	20	2006	2006	NUM
ftr-395	92	21	)	)	PUNCT
ftr-395	92	22	,	,	PUNCT
ftr-395	92	23	available	available	ADJ
ftr-395	92	24	at	at	ADP
ftr-395	92	25	http://www.census.gov/pressrelease/www/releases/archives/population/006808.html	http://www.census.gov/pressrelease/www/releases/archives/population/006808.html	PRON
ftr-395	92	26	.	.	PUNCT
ftr-395	93	1	assuming	assume	VERB
ftr-395	93	2	that	that	SCONJ
ftr-395	93	3	the	the	DET
ftr-395	93	4	vast	vast	ADJ
ftr-395	93	5	majority	majority	NOUN
ftr-395	93	6	of	of	ADP
ftr-395	93	7	the	the	DET
ftr-395	93	8	185.5	185.5	NUM
ftr-395	93	9	million	million	NUM
ftr-395	93	10	filers	filer	NOUN
ftr-395	93	11	in	in	ADP
ftr-395	93	12	2005	2005	NUM
ftr-395	93	13	were	be	AUX
ftr-395	93	14	over	over	ADP
ftr-395	93	15	age	age	NOUN
ftr-395	93	16	13	13	NUM
ftr-395	93	17	,	,	PUNCT
ftr-395	93	18	it	it	PRON
ftr-395	93	19	is	be	AUX
ftr-395	93	20	possible	possible	ADJ
ftr-395	93	21	to	to	PART
ftr-395	93	22	estimate	estimate	VERB
ftr-395	93	23	that	that	SCONJ
ftr-395	93	24	approximately	approximately	ADV
ftr-395	93	25	76	76	NUM
ftr-395	93	26	%	%	NOUN
ftr-395	93	27	of	of	ADP
ftr-395	93	28	people	people	NOUN
ftr-395	93	29	over	over	ADP
ftr-395	93	30	age	age	NOUN
ftr-395	93	31	13	13	NUM
ftr-395	93	32	filed	file	VERB
ftr-395	93	33	a	a	DET
ftr-395	93	34	2005	2005	NUM
ftr-395	93	35	tax	tax	NOUN
ftr-395	93	36	.	.	PUNCT
ftr-395	94	1	18	18	NUM
ftr-395	94	2	.	.	X
ftr-395	95	1	hellerstein	hellerstein	PROPN
ftr-395	95	2	&	&	CCONJ
ftr-395	95	3	hellerstein	hellerstein	PROPN
ftr-395	95	4	,	,	PUNCT
ftr-395	95	5	supra	supra	PROPN
ftr-395	95	6	note	note	NOUN
ftr-395	95	7	7	7	NUM
ftr-395	95	8	,	,	PUNCT
ftr-395	95	9	at	at	ADP
ftr-395	95	10	929	929	NUM
ftr-395	95	11	(	(	PUNCT
ftr-395	95	12	noting	note	VERB
ftr-395	95	13	that	that	SCONJ
ftr-395	95	14	"	"	PUNCT
ftr-395	95	15	41	41	NUM
ftr-395	95	16	states	state	NOUN
ftr-395	95	17	and	and	CCONJ
ftr-395	95	18	the	the	DET
ftr-395	95	19	district	district	NOUN
ftr-395	95	20	of	of	ADP
ftr-395	95	21	columbia	columbia	PROPN
ftr-395	95	22	levy	levy	VERB
ftr-395	95	23	broad	broad	ADV
ftr-395	95	24	-	-	PUNCT
ftr-395	95	25	based	base	VERB
ftr-395	95	26	personal	personal	ADJ
ftr-395	95	27	income	income	NOUN
ftr-395	95	28	taxes	taxis	NOUN
ftr-395	95	29	.	.	PUNCT
ftr-395	95	30	"	"	PUNCT
ftr-395	95	31	)	)	PUNCT
ftr-395	96	1	19	19	NUM
ftr-395	96	2	.	.	PUNCT
ftr-395	96	3	ferdinand	ferdinand	PROPN
ftr-395	96	4	p.	p.	PROPN
ftr-395	97	1	schoettle	schoettle	PROPN
ftr-395	97	2	,	,	PUNCT
ftr-395	97	3	state	state	NOUN
ftr-395	97	4	and	and	CCONJ
ftr-395	97	5	local	local	ADJ
ftr-395	97	6	taxation	taxation	NOUN
ftr-395	97	7	:	:	PUNCT
ftr-395	97	8	the	the	DET
ftr-395	97	9	law	law	NOUN
ftr-395	97	10	and	and	CCONJ
ftr-395	97	11	policy	policy	NOUN
ftr-395	97	12	of	of	ADP
ftr-395	97	13	multi	multi	ADJ
ftr-395	97	14	-	-	ADJ
ftr-395	97	15	jurisdictional	jurisdictional	ADJ
ftr-395	97	16	taxation	taxation	NOUN
ftr-395	97	17	521	521	NUM
ftr-395	97	18	(	(	PUNCT
ftr-395	97	19	2003	2003	NUM
ftr-395	97	20	)	)	PUNCT
ftr-395	97	21	(	(	PUNCT
ftr-395	97	22	noting	note	VERB
ftr-395	97	23	that	that	SCONJ
ftr-395	97	24	states	state	NOUN
ftr-395	97	25	have	have	AUX
ftr-395	97	26	"	"	PUNCT
ftr-395	97	27	begun	begin	VERB
ftr-395	97	28	developing	develop	VERB
ftr-395	97	29	apportionment	apportionment	ADJ
ftr-395	97	30	rules	rule	NOUN
ftr-395	97	31	that	that	PRON
ftr-395	97	32	apply	apply	VERB
ftr-395	97	33	to	to	ADP
ftr-395	97	34	a	a	DET
ftr-395	97	35	broader	broad	ADJ
ftr-395	97	36	base	base	NOUN
ftr-395	97	37	of	of	ADP
ftr-395	97	38	nonresident	nonresident	ADJ
ftr-395	97	39	individuals	individual	NOUN
ftr-395	97	40	"	"	PUNCT
ftr-395	97	41	and	and	CCONJ
ftr-395	97	42	that	that	SCONJ
ftr-395	97	43	states	state	NOUN
ftr-395	97	44	have	have	AUX
ftr-395	97	45	"	"	PUNCT
ftr-395	97	46	increased	increase	VERB
ftr-395	97	47	efforts	effort	NOUN
ftr-395	97	48	to	to	PART
ftr-395	97	49	collect	collect	VERB
ftr-395	97	50	taxes	taxis	NOUN
ftr-395	97	51	from	from	ADP
ftr-395	97	52	nonresident	nonresident	ADJ
ftr-395	97	53	individuals	individual	NOUN
ftr-395	97	54	"	"	PUNCT
ftr-395	97	55	)	)	PUNCT
ftr-395	97	56	.	.	PUNCT
ftr-395	98	1	20	20	NUM
ftr-395	98	2	.	.	PUNCT
ftr-395	99	1	oklahoma	oklahoma	PROPN
ftr-395	99	2	tax	tax	PROPN
ftr-395	99	3	comm'n	comm'n	PROPN
ftr-395	99	4	v.	v.	ADP
ftr-395	99	5	chickasaw	chickasaw	PROPN
ftr-395	99	6	nation	nation	PROPN
ftr-395	99	7	,	,	PUNCT
ftr-395	99	8	515	515	NUM
ftr-395	99	9	u.s	u.s	PROPN
ftr-395	99	10	.	.	PROPN
ftr-395	99	11	450	450	NUM
ftr-395	99	12	,	,	PUNCT
ftr-395	99	13	462	462	NUM
ftr-395	99	14	-	-	SYM
ftr-395	99	15	63	63	NUM
ftr-395	99	16	(	(	PUNCT
ftr-395	99	17	1995	1995	NUM
ftr-395	99	18	)	)	PUNCT
ftr-395	100	1	(	(	PUNCT
ftr-395	100	2	noting	note	VERB
ftr-395	100	3	that	that	SCONJ
ftr-395	100	4	it	it	PRON
ftr-395	100	5	is	be	AUX
ftr-395	100	6	well	well	ADV
ftr-395	100	7	established	establish	VERB
ftr-395	100	8	that	that	SCONJ
ftr-395	100	9	"	"	PUNCT
ftr-395	100	10	a	a	DET
ftr-395	100	11	jurisdiction	jurisdiction	NOUN
ftr-395	100	12	,	,	PUNCT
ftr-395	100	13	such	such	ADJ
ftr-395	100	14	as	as	ADP
ftr-395	100	15	oklahoma	oklahoma	PROPN
ftr-395	100	16	,	,	PUNCT
ftr-395	100	17	may	may	AUX
ftr-395	100	18	tax	tax	VERB
ftr-395	100	19	all	all	DET
ftr-395	100	20	the	the	DET
ftr-395	100	21	income	income	NOUN
ftr-395	100	22	of	of	ADP
ftr-395	100	23	its	its	PRON
ftr-395	100	24	residents	resident	NOUN
ftr-395	100	25	,	,	PUNCT
ftr-395	100	26	even	even	ADV
ftr-395	100	27	income	income	NOUN
ftr-395	100	28	earned	earn	VERB
ftr-395	100	29	outside	outside	ADP
ftr-395	100	30	the	the	DET
ftr-395	100	31	taxing	tax	VERB
ftr-395	100	32	jurisdiction	jurisdiction	NOUN
ftr-395	100	33	.	.	PUNCT
ftr-395	101	1	"	"	PUNCT
ftr-395	101	2	)	)	PUNCT
ftr-395	101	3	;	;	PUNCT
ftr-395	101	4	shaffer	shaffer	PROPN
ftr-395	101	5	v.	v.	PROPN
ftr-395	101	6	carter	carter	PROPN
ftr-395	101	7	,	,	PUNCT
ftr-395	101	8	252	252	NUM
ftr-395	101	9	u.s	u.s	PROPN
ftr-395	101	10	.	.	PROPN
ftr-395	101	11	37	37	NUM
ftr-395	101	12	,	,	PUNCT
ftr-395	101	13	57	57	NUM
ftr-395	101	14	(	(	PUNCT
ftr-395	101	15	1920	1920	NUM
ftr-395	101	16	)	)	PUNCT
ftr-395	101	17	.	.	PUNCT
ftr-395	102	1	although	although	SCONJ
ftr-395	102	2	the	the	DET
ftr-395	102	3	focus	focus	NOUN
ftr-395	102	4	of	of	ADP
ftr-395	102	5	this	this	DET
ftr-395	102	6	article	article	NOUN
ftr-395	102	7	is	be	AUX
ftr-395	102	8	on	on	ADP
ftr-395	102	9	state	state	NOUN
ftr-395	102	10	taxation	taxation	NOUN
ftr-395	102	11	,	,	PUNCT
ftr-395	102	12	it	it	PRON
ftr-395	102	13	is	be	AUX
ftr-395	102	14	worth	worth	ADJ
ftr-395	102	15	noting	note	VERB
ftr-395	102	16	that	that	SCONJ
ftr-395	102	17	the	the	DET
ftr-395	102	18	united	united	PROPN
ftr-395	102	19	states	states	PROPN
ftr-395	102	20	taxes	tax	VERB
ftr-395	102	21	the	the	DET
ftr-395	102	22	worldwide	worldwide	ADJ
ftr-395	102	23	income	income	NOUN
ftr-395	102	24	of	of	ADP
ftr-395	102	25	its	its	PRON
ftr-395	102	26	citizens	citizen	NOUN
ftr-395	102	27	,	,	PUNCT
ftr-395	102	28	a	a	DET
ftr-395	102	29	practice	practice	NOUN
ftr-395	102	30	that	that	PRON
ftr-395	102	31	renders	render	VERB
ftr-395	102	32	the	the	DET
ftr-395	102	33	united	united	PROPN
ftr-395	102	34	states	states	PROPN
ftr-395	102	35	"	"	PUNCT
ftr-395	102	36	an	an	DET
ftr-395	102	37	outlier	outlier	NOUN
ftr-395	102	38	in	in	ADP
ftr-395	102	39	the	the	DET
ftr-395	102	40	international	international	ADJ
ftr-395	102	41	community	community	NOUN
ftr-395	102	42	.	.	PUNCT
ftr-395	102	43	"	"	PUNCT
ftr-395	103	1	michael	michael	PROPN
ftr-395	103	2	s.	s.	PROPN
ftr-395	103	3	kirsch	kirsch	PROPN
ftr-395	103	4	,	,	PUNCT
ftr-395	103	5	taxing	tax	VERB
ftr-395	103	6	citizens	citizen	NOUN
ftr-395	103	7	in	in	ADP
ftr-395	103	8	a	a	DET
ftr-395	103	9	global	global	ADJ
ftr-395	103	10	economy	economy	NOUN
ftr-395	103	11	,	,	PUNCT
ftr-395	103	12	82	82	NUM
ftr-395	103	13	n.y.u	n.y.u	NOUN
ftr-395	103	14	.	.	PUNCT
ftr-395	104	1	l.	l.	PROPN
ftr-395	104	2	rev	rev	PROPN
ftr-395	104	3	.	.	PROPN
ftr-395	104	4	443,445	443,445	NUM
ftr-395	104	5	(	(	PUNCT
ftr-395	104	6	2007	2007	NUM
ftr-395	104	7	)	)	PUNCT
ftr-395	104	8	.	.	PUNCT
ftr-395	105	1	21	21	NUM
ftr-395	105	2	.	.	PUNCT
ftr-395	106	1	it	it	PRON
ftr-395	106	2	seems	seem	VERB
ftr-395	106	3	intuitively	intuitively	ADV
ftr-395	106	4	correct	correct	ADJ
ftr-395	106	5	that	that	SCONJ
ftr-395	106	6	one	one	PRON
ftr-395	106	7	can	can	AUX
ftr-395	106	8	be	be	AUX
ftr-395	106	9	a	a	DET
ftr-395	106	10	citizen	citizen	NOUN
ftr-395	106	11	of	of	ADP
ftr-395	106	12	only	only	ADV
ftr-395	106	13	one	one	NUM
ftr-395	106	14	state	state	NOUN
ftr-395	106	15	at	at	ADP
ftr-395	106	16	a	a	DET
ftr-395	106	17	time	time	NOUN
ftr-395	106	18	.	.	PUNCT
ftr-395	107	1	e.g.	e.g.	ADV
ftr-395	107	2	,	,	PUNCT
ftr-395	107	3	sanford	sanford	PROPN
ftr-395	107	4	levinson	levinson	PROPN
ftr-395	107	5	,	,	PUNCT
ftr-395	107	6	suffrage	suffrage	NOUN
ftr-395	107	7	&	&	CCONJ
ftr-395	107	8	community	community	NOUN
ftr-395	107	9	,	,	PUNCT
ftr-395	107	10	41	41	NUM
ftr-395	107	11	fla	fla	NOUN
ftr-395	107	12	.	.	PUNCT
ftr-395	108	1	l.	l.	PROPN
ftr-395	108	2	rev	rev	PROPN
ftr-395	108	3	.	.	PROPN
ftr-395	108	4	545	545	NUM
ftr-395	108	5	,	,	PUNCT
ftr-395	108	6	554	554	NUM
ftr-395	108	7	(	(	PUNCT
ftr-395	108	8	1989	1989	NUM
ftr-395	108	9	)	)	PUNCT
ftr-395	108	10	(	(	PUNCT
ftr-395	108	11	"	"	PUNCT
ftr-395	108	12	we	we	PRON
ftr-395	108	13	do	do	AUX
ftr-395	108	14	not	not	PART
ftr-395	108	15	recognize	recognize	VERB
ftr-395	108	16	[	[	X
ftr-395	108	17	]	]	X
ftr-395	108	18	dual	dual	ADJ
ftr-395	108	19	status	status	NOUN
ftr-395	108	20	;	;	PUNCT
ftr-395	108	21	thus	thus	ADV
ftr-395	108	22	,	,	PUNCT
ftr-395	108	23	a	a	DET
ftr-395	108	24	citizen	citizen	NOUN
ftr-395	108	25	of	of	ADP
ftr-395	108	26	massachusetts	massachusetts	PROPN
ftr-395	108	27	can	can	AUX
ftr-395	108	28	not	not	PART
ftr-395	108	29	legally	legally	ADV
ftr-395	108	30	also	also	ADV
ftr-395	108	31	be	be	AUX
ftr-395	108	32	a	a	DET
ftr-395	108	33	citizen	citizen	NOUN
ftr-395	108	34	of	of	ADP
ftr-395	108	35	rhode	rhode	PROPN
ftr-395	108	36	island	island	NOUN
ftr-395	108	37	(	(	PUNCT
ftr-395	108	38	any	any	PRON
ftr-395	108	39	more	more	ADJ
ftr-395	108	40	than	than	ADP
ftr-395	108	41	,	,	PUNCT
ftr-395	108	42	in	in	ADP
ftr-395	108	43	the	the	DET
ftr-395	108	44	united	united	PROPN
ftr-395	108	45	states	states	PROPN
ftr-395	108	46	,	,	PUNCT
ftr-395	108	47	the	the	DET
ftr-395	108	48	spouse	spouse	NOUN
ftr-395	108	49	of	of	ADP
ftr-395	108	50	a	a	PRON
ftr-395	108	51	can	can	AUX
ftr-395	108	52	also	also	ADV
ftr-395	108	53	be	be	AUX
ftr-395	108	54	the	the	DET
ftr-395	108	55	legal	legal	ADJ
ftr-395	108	56	spouse	spouse	NOUN
ftr-395	108	57	of	of	ADP
ftr-395	108	58	b.	b.	PROPN
ftr-395	108	59	"	"	PUNCT
ftr-395	108	60	)	)	PUNCT
ftr-395	108	61	.	.	PUNCT
ftr-395	109	1	that	that	DET
ftr-395	109	2	intuition	intuition	NOUN
ftr-395	109	3	,	,	PUNCT
ftr-395	109	4	however	however	ADV
ftr-395	109	5	,	,	PUNCT
ftr-395	109	6	has	have	AUX
ftr-395	109	7	failed	fail	VERB
ftr-395	109	8	to	to	PART
ftr-395	109	9	convince	convince	VERB
ftr-395	109	10	the	the	DET
ftr-395	109	11	court	court	NOUN
ftr-395	109	12	that	that	SCONJ
ftr-395	109	13	there	there	PRON
ftr-395	109	14	is	be	VERB
ftr-395	109	15	any	any	DET
ftr-395	109	16	due	due	ADJ
ftr-395	109	17	process	process	NOUN
ftr-395	109	18	violation	violation	NOUN
ftr-395	109	19	when	when	SCONJ
ftr-395	109	20	two	two	NUM
ftr-395	109	21	states	state	NOUN
ftr-395	109	22	claim	claim	VERB
ftr-395	109	23	20081	20081	NUM
ftr-395	109	24	florida	florida	PROPN
ftr-395	109	25	tax	tax	NOUN
ftr-395	109	26	review	review	NOUN
ftr-395	109	27	privileges	privilege	NOUN
ftr-395	109	28	of	of	ADP
ftr-395	109	29	residence	residence	NOUN
ftr-395	109	30	in	in	ADP
ftr-395	109	31	the	the	DET
ftr-395	109	32	state	state	NOUN
ftr-395	109	33	and	and	CCONJ
ftr-395	109	34	the	the	DET
ftr-395	109	35	attendant	attendant	ADJ
ftr-395	109	36	right	right	NOUN
ftr-395	109	37	to	to	PART
ftr-395	109	38	invoke	invoke	VERB
ftr-395	109	39	the	the	DET
ftr-395	109	40	protection	protection	NOUN
ftr-395	109	41	of	of	ADP
ftr-395	109	42	its	its	PRON
ftr-395	109	43	laws	law	NOUN
ftr-395	109	44	are	be	AUX
ftr-395	109	45	inseparable	inseparable	ADJ
ftr-395	109	46	from	from	ADP
ftr-395	109	47	responsibility	responsibility	NOUN
ftr-395	109	48	for	for	ADP
ftr-395	109	49	sharing	share	VERB
ftr-395	109	50	the	the	DET
ftr-395	109	51	costs	cost	NOUN
ftr-395	109	52	of	of	ADP
ftr-395	109	53	government	government	NOUN
ftr-395	109	54	.	.	PUNCT
ftr-395	110	1	,	,	PUNCT
ftr-395	110	2	22	22	NUM
ftr-395	110	3	if	if	SCONJ
ftr-395	110	4	the	the	DET
ftr-395	110	5	special	special	ADJ
ftr-395	110	6	relationship	relationship	NOUN
ftr-395	110	7	between	between	ADP
ftr-395	110	8	a	a	DET
ftr-395	110	9	resident	resident	NOUN
ftr-395	110	10	and	and	CCONJ
ftr-395	110	11	her	her	PRON
ftr-395	110	12	home	home	NOUN
ftr-395	110	13	state	state	NOUN
ftr-395	110	14	justifies	justify	VERB
ftr-395	110	15	the	the	DET
ftr-395	110	16	taxation	taxation	NOUN
ftr-395	110	17	of	of	ADP
ftr-395	110	18	a	a	DET
ftr-395	110	19	resident	resident	NOUN
ftr-395	110	20	's	's	PART
ftr-395	110	21	income	income	NOUN
ftr-395	110	22	,	,	PUNCT
ftr-395	110	23	some	some	DET
ftr-395	110	24	other	other	ADJ
ftr-395	110	25	rationale	rationale	NOUN
ftr-395	110	26	must	must	AUX
ftr-395	110	27	justify	justify	VERB
ftr-395	110	28	the	the	DET
ftr-395	110	29	taxation	taxation	NOUN
ftr-395	110	30	of	of	ADP
ftr-395	110	31	nonresidents	nonresident	NOUN
ftr-395	110	32	.	.	PUNCT
ftr-395	111	1	indeed	indeed	ADV
ftr-395	111	2	,	,	PUNCT
ftr-395	111	3	nonresident	nonresident	ADJ
ftr-395	111	4	taxpayers	taxpayer	NOUN
ftr-395	111	5	long	long	ADV
ftr-395	111	6	challenged	challenge	VERB
ftr-395	111	7	the	the	DET
ftr-395	111	8	ability	ability	NOUN
ftr-395	111	9	of	of	ADP
ftr-395	111	10	"	"	PUNCT
ftr-395	111	11	source	source	NOUN
ftr-395	111	12	states	state	NOUN
ftr-395	111	13	"	"	PUNCT
ftr-395	111	14	to	to	PART
ftr-395	111	15	tax	tax	VERB
ftr-395	111	16	any	any	DET
ftr-395	111	17	nonresident	nonresident	NOUN
ftr-395	111	18	's	's	PART
ftr-395	111	19	income	income	NOUN
ftr-395	111	20	.	.	PUNCT
ftr-395	112	1	the	the	DET
ftr-395	112	2	court	court	NOUN
ftr-395	112	3	finally	finally	ADV
ftr-395	112	4	laid	lay	VERB
ftr-395	112	5	the	the	DET
ftr-395	112	6	question	question	NOUN
ftr-395	112	7	to	to	PART
ftr-395	112	8	rest	rest	VERB
ftr-395	112	9	in	in	ADP
ftr-395	112	10	the	the	DET
ftr-395	112	11	seminal	seminal	ADJ
ftr-395	112	12	case	case	NOUN
ftr-395	112	13	of	of	ADP
ftr-395	112	14	shaffer	shaffer	NOUN
ftr-395	112	15	v.	v.	ADP
ftr-395	112	16	carter23	carter23	NOUN
ftr-395	112	17	in	in	ADP
ftr-395	112	18	which	which	PRON
ftr-395	112	19	the	the	DET
ftr-395	112	20	court	court	NOUN
ftr-395	112	21	firmly	firmly	ADV
ftr-395	112	22	rejected	reject	VERB
ftr-395	112	23	the	the	DET
ftr-395	112	24	notion	notion	NOUN
ftr-395	112	25	that	that	SCONJ
ftr-395	112	26	states	state	NOUN
ftr-395	112	27	lacked	lack	VERB
ftr-395	112	28	taxing	tax	VERB
ftr-395	112	29	authority	authority	NOUN
ftr-395	112	30	over	over	ADP
ftr-395	112	31	nonresidents	nonresident	NOUN
ftr-395	112	32	,	,	PUNCT
ftr-395	112	33	calling	call	VERB
ftr-395	112	34	it	it	PRON
ftr-395	112	35	a	a	DET
ftr-395	112	36	"	"	PUNCT
ftr-395	112	37	radical	radical	ADJ
ftr-395	112	38	contention	contention	NOUN
ftr-395	112	39	"	"	PUNCT
ftr-395	112	40	that	that	PRON
ftr-395	112	41	could	could	AUX
ftr-395	112	42	be	be	AUX
ftr-395	112	43	"	"	PUNCT
ftr-395	112	44	easily	easily	ADV
ftr-395	112	45	answered	answer	VERB
ftr-395	112	46	by	by	ADP
ftr-395	112	47	reference	reference	NOUN
ftr-395	112	48	to	to	ADP
ftr-395	112	49	fundamental	fundamental	ADJ
ftr-395	112	50	principles	principle	NOUN
ftr-395	112	51	.	.	PUNCT
ftr-395	113	1	24	24	NUM
ftr-395	113	2	one	one	NUM
ftr-395	113	3	such	such	ADJ
ftr-395	113	4	principle	principle	NOUN
ftr-395	113	5	is	be	AUX
ftr-395	113	6	our	our	PRON
ftr-395	113	7	special	special	ADJ
ftr-395	113	8	brand	brand	NOUN
ftr-395	113	9	of	of	ADP
ftr-395	113	10	federalism	federalism	NOUN
ftr-395	113	11	,	,	PUNCT
ftr-395	113	12	and	and	CCONJ
ftr-395	113	13	the	the	DET
ftr-395	113	14	concomitant	concomitant	ADJ
ftr-395	113	15	autonomy	autonomy	NOUN
ftr-395	113	16	and	and	CCONJ
ftr-395	113	17	sovereignty	sovereignty	NOUN
ftr-395	113	18	of	of	ADP
ftr-395	113	19	the	the	DET
ftr-395	113	20	several	several	ADJ
ftr-395	113	21	states	state	NOUN
ftr-395	113	22	that	that	PRON
ftr-395	113	23	gives	give	VERB
ftr-395	113	24	them	they	PRON
ftr-395	113	25	"	"	PUNCT
ftr-395	113	26	complete	complete	ADJ
ftr-395	113	27	dominion	dominion	NOUN
ftr-395	113	28	over	over	ADP
ftr-395	113	29	all	all	DET
ftr-395	113	30	persons	person	NOUN
ftr-395	113	31	,	,	PUNCT
ftr-395	113	32	property	property	NOUN
ftr-395	113	33	,	,	PUNCT
ftr-395	113	34	and	and	CCONJ
ftr-395	113	35	business	business	NOUN
ftr-395	113	36	transactions	transaction	NOUN
ftr-395	113	37	within	within	ADP
ftr-395	113	38	their	their	PRON
ftr-395	113	39	borders	border	NOUN
ftr-395	113	40	.	.	PUNCT
ftr-395	114	1	,	,	PUNCT
ftr-395	114	2	25	25	NUM
ftr-395	114	3	the	the	DET
ftr-395	114	4	court	court	NOUN
ftr-395	114	5	went	go	VERB
ftr-395	114	6	on	on	ADP
ftr-395	114	7	to	to	PART
ftr-395	114	8	emphasize	emphasize	VERB
ftr-395	114	9	that	that	SCONJ
ftr-395	114	10	states	state	NOUN
ftr-395	114	11	have	have	VERB
ftr-395	114	12	a	a	DET
ftr-395	114	13	duty	duty	NOUN
ftr-395	114	14	to	to	PART
ftr-395	114	15	preserve	preserve	VERB
ftr-395	114	16	and	and	CCONJ
ftr-395	114	17	protect	protect	VERB
ftr-395	114	18	all	all	DET
ftr-395	114	19	persons	person	NOUN
ftr-395	114	20	,	,	PUNCT
ftr-395	114	21	property	property	NOUN
ftr-395	114	22	and	and	CCONJ
ftr-395	114	23	business	business	NOUN
ftr-395	114	24	within	within	ADP
ftr-395	114	25	their	their	PRON
ftr-395	114	26	borders	border	NOUN
ftr-395	114	27	,	,	PUNCT
ftr-395	114	28	and	and	CCONJ
ftr-395	114	29	the	the	DET
ftr-395	114	30	people	people	NOUN
ftr-395	114	31	,	,	PUNCT
ftr-395	114	32	property	property	NOUN
ftr-395	114	33	and	and	CCONJ
ftr-395	114	34	businesses	business	NOUN
ftr-395	114	35	within	within	ADP
ftr-395	114	36	the	the	DET
ftr-395	114	37	states	state	NOUN
ftr-395	114	38	'	'	PART
ftr-395	114	39	borders	border	NOUN
ftr-395	114	40	have	have	VERB
ftr-395	114	41	a	a	DET
ftr-395	114	42	corresponding	correspond	VERB
ftr-395	114	43	duty	duty	NOUN
ftr-395	114	44	to	to	PART
ftr-395	114	45	remit	remit	VERB
ftr-395	114	46	taxes	taxis	NOUN
ftr-395	114	47	for	for	ADP
ftr-395	114	48	those	those	DET
ftr-395	114	49	protections.26	protections.26	NOUN
ftr-395	114	50	the	the	DET
ftr-395	114	51	court	court	NOUN
ftr-395	114	52	concluded	conclude	VERB
ftr-395	114	53	with	with	ADP
ftr-395	114	54	strident	strident	ADJ
ftr-395	114	55	language	language	NOUN
ftr-395	114	56	,	,	PUNCT
ftr-395	114	57	"	"	PUNCT
ftr-395	114	58	that	that	SCONJ
ftr-395	114	59	the	the	DET
ftr-395	114	60	state	state	NOUN
ftr-395	114	61	,	,	PUNCT
ftr-395	114	62	from	from	ADP
ftr-395	114	63	whose	whose	DET
ftr-395	114	64	laws	law	NOUN
ftr-395	114	65	property	property	NOUN
ftr-395	114	66	and	and	CCONJ
ftr-395	114	67	business	business	NOUN
ftr-395	114	68	and	and	CCONJ
ftr-395	114	69	industry	industry	NOUN
ftr-395	114	70	derive	derive	VERB
ftr-395	114	71	the	the	DET
ftr-395	114	72	protection	protection	NOUN
ftr-395	114	73	and	and	CCONJ
ftr-395	114	74	security	security	NOUN
ftr-395	114	75	without	without	ADP
ftr-395	114	76	which	which	PRON
ftr-395	114	77	production	production	NOUN
ftr-395	114	78	and	and	CCONJ
ftr-395	114	79	gainful	gainful	ADJ
ftr-395	114	80	occupation	occupation	NOUN
ftr-395	114	81	would	would	AUX
ftr-395	114	82	be	be	AUX
ftr-395	114	83	impossible	impossible	ADJ
ftr-395	114	84	,	,	PUNCT
ftr-395	114	85	is	be	AUX
ftr-395	114	86	debarred	debar	VERB
ftr-395	114	87	from	from	ADP
ftr-395	114	88	exacting	exact	VERB
ftr-395	114	89	a	a	DET
ftr-395	114	90	share	share	NOUN
ftr-395	114	91	of	of	ADP
ftr-395	114	92	those	those	DET
ftr-395	114	93	gains	gain	NOUN
ftr-395	114	94	in	in	ADP
ftr-395	114	95	the	the	DET
ftr-395	114	96	authority	authority	NOUN
ftr-395	114	97	to	to	PART
ftr-395	114	98	tax	tax	VERB
ftr-395	114	99	a	a	DET
ftr-395	114	100	decedent	decedent	NOUN
ftr-395	114	101	's	's	PART
ftr-395	114	102	estate	estate	NOUN
ftr-395	114	103	as	as	SCONJ
ftr-395	114	104	if	if	SCONJ
ftr-395	114	105	the	the	DET
ftr-395	114	106	decedent	decedent	NOUN
ftr-395	114	107	were	be	AUX
ftr-395	114	108	a	a	DET
ftr-395	114	109	resident	resident	NOUN
ftr-395	114	110	.	.	PUNCT
ftr-395	115	1	in	in	ADP
ftr-395	115	2	guaranty	guaranty	PROPN
ftr-395	115	3	trust	trust	PROPN
ftr-395	115	4	co.	co.	PROPN
ftr-395	115	5	v.	v.	ADP
ftr-395	115	6	virginia	virginia	PROPN
ftr-395	115	7	,	,	PUNCT
ftr-395	115	8	new	new	PROPN
ftr-395	115	9	york	york	PROPN
ftr-395	115	10	and	and	CCONJ
ftr-395	115	11	virginia	virginia	PROPN
ftr-395	115	12	both	both	DET
ftr-395	115	13	assessed	assess	VERB
ftr-395	115	14	estate	estate	NOUN
ftr-395	115	15	taxes	taxis	NOUN
ftr-395	115	16	on	on	ADP
ftr-395	115	17	identical	identical	ADJ
ftr-395	115	18	income	income	NOUN
ftr-395	115	19	.	.	PUNCT
ftr-395	116	1	the	the	DET
ftr-395	116	2	court	court	NOUN
ftr-395	116	3	rejected	reject	VERB
ftr-395	116	4	a	a	DET
ftr-395	116	5	due	due	ADJ
ftr-395	116	6	process	process	NOUN
ftr-395	116	7	challenge	challenge	NOUN
ftr-395	116	8	to	to	ADP
ftr-395	116	9	the	the	DET
ftr-395	116	10	assessment	assessment	NOUN
ftr-395	116	11	,	,	PUNCT
ftr-395	116	12	holding	hold	VERB
ftr-395	116	13	that	that	SCONJ
ftr-395	116	14	"	"	PUNCT
ftr-395	116	15	here	here	ADV
ftr-395	116	16	,	,	PUNCT
ftr-395	116	17	the	the	DET
ftr-395	116	18	thing	thing	NOUN
ftr-395	116	19	taxed	tax	VERB
ftr-395	116	20	was	be	AUX
ftr-395	116	21	receipt	receipt	NOUN
ftr-395	116	22	of	of	ADP
ftr-395	116	23	income	income	NOUN
ftr-395	116	24	within	within	ADP
ftr-395	116	25	virginia	virginia	PROPN
ftr-395	116	26	by	by	ADP
ftr-395	116	27	a	a	DET
ftr-395	116	28	citizen	citizen	NOUN
ftr-395	116	29	residing	reside	VERB
ftr-395	116	30	there	there	ADV
ftr-395	116	31	.	.	PUNCT
ftr-395	117	1	the	the	DET
ftr-395	117	2	mere	mere	ADJ
ftr-395	117	3	fact	fact	NOUN
ftr-395	117	4	that	that	SCONJ
ftr-395	117	5	another	another	DET
ftr-395	117	6	state	state	NOUN
ftr-395	117	7	lawfully	lawfully	ADV
ftr-395	117	8	taxed	tax	VERB
ftr-395	117	9	funds	fund	NOUN
ftr-395	117	10	from	from	ADP
ftr-395	117	11	which	which	PRON
ftr-395	117	12	the	the	DET
ftr-395	117	13	payments	payment	NOUN
ftr-395	117	14	were	be	AUX
ftr-395	117	15	made	make	VERB
ftr-395	117	16	did	do	AUX
ftr-395	117	17	not	not	PART
ftr-395	117	18	necessarily	necessarily	ADV
ftr-395	117	19	destroy	destroy	VERB
ftr-395	117	20	virginia	virginia	PROPN
ftr-395	117	21	's	's	PART
ftr-395	117	22	right	right	NOUN
ftr-395	117	23	to	to	PART
ftr-395	117	24	tax	tax	VERB
ftr-395	117	25	something	something	PRON
ftr-395	117	26	done	do	VERB
ftr-395	117	27	within	within	ADP
ftr-395	117	28	her	her	PRON
ftr-395	117	29	borders	border	NOUN
ftr-395	117	30	.	.	PUNCT
ftr-395	117	31	"	"	PUNCT
ftr-395	118	1	305	305	NUM
ftr-395	118	2	u.s	u.s	PROPN
ftr-395	118	3	.	.	PROPN
ftr-395	118	4	19	19	NUM
ftr-395	118	5	,	,	PUNCT
ftr-395	118	6	23	23	NUM
ftr-395	118	7	(	(	PUNCT
ftr-395	118	8	1938	1938	NUM
ftr-395	118	9	)	)	PUNCT
ftr-395	118	10	.	.	PUNCT
ftr-395	119	1	see	see	VERB
ftr-395	119	2	also	also	ADV
ftr-395	119	3	douglas	douglas	PROPN
ftr-395	119	4	laycock	laycock	PROPN
ftr-395	119	5	,	,	PUNCT
ftr-395	119	6	equal	equal	ADJ
ftr-395	119	7	citizens	citizen	NOUN
ftr-395	119	8	of	of	ADP
ftr-395	119	9	equal	equal	ADJ
ftr-395	119	10	and	and	CCONJ
ftr-395	119	11	territorial	territorial	ADJ
ftr-395	119	12	states	state	NOUN
ftr-395	119	13	:	:	PUNCT
ftr-395	119	14	the	the	DET
ftr-395	119	15	constitutional	constitutional	ADJ
ftr-395	119	16	foundations	foundation	NOUN
ftr-395	119	17	of	of	ADP
ftr-395	119	18	choice	choice	NOUN
ftr-395	119	19	of	of	ADP
ftr-395	119	20	law	law	NOUN
ftr-395	119	21	,	,	PUNCT
ftr-395	119	22	92	92	NUM
ftr-395	119	23	colum	colum	NOUN
ftr-395	119	24	.	.	PUNCT
ftr-395	120	1	l.	l.	PROPN
ftr-395	120	2	rev	rev	PROPN
ftr-395	120	3	.	.	PROPN
ftr-395	120	4	249	249	NUM
ftr-395	120	5	,	,	PUNCT
ftr-395	120	6	316	316	NUM
ftr-395	120	7	-	-	SYM
ftr-395	120	8	17	17	NUM
ftr-395	120	9	(	(	PUNCT
ftr-395	120	10	1992	1992	NUM
ftr-395	120	11	)	)	PUNCT
ftr-395	120	12	(	(	PUNCT
ftr-395	120	13	"	"	PUNCT
ftr-395	120	14	an	an	DET
ftr-395	120	15	american	american	ADJ
ftr-395	120	16	state	state	NOUN
ftr-395	120	17	is	be	AUX
ftr-395	120	18	not	not	PART
ftr-395	120	19	like	like	ADP
ftr-395	120	20	a	a	DET
ftr-395	120	21	nomadic	nomadic	ADJ
ftr-395	120	22	tribe	tribe	NOUN
ftr-395	120	23	,	,	PUNCT
ftr-395	120	24	with	with	ADP
ftr-395	120	25	membership	membership	NOUN
ftr-395	120	26	based	base	VERB
ftr-395	120	27	on	on	ADP
ftr-395	120	28	kinship	kinship	NOUN
ftr-395	120	29	....	....	PUNCT
ftr-395	121	1	the	the	DET
ftr-395	121	2	state	state	NOUN
ftr-395	121	3	...	...	PUNCT
ftr-395	121	4	is	be	AUX
ftr-395	121	5	defined	define	VERB
ftr-395	121	6	by	by	ADP
ftr-395	121	7	its	its	PRON
ftr-395	121	8	territory	territory	NOUN
ftr-395	121	9	,	,	PUNCT
ftr-395	121	10	and	and	CCONJ
ftr-395	121	11	'	'	PUNCT
ftr-395	121	12	its	its	PRON
ftr-395	121	13	people	people	NOUN
ftr-395	121	14	'	'	PART
ftr-395	121	15	are	be	AUX
ftr-395	121	16	defined	define	VERB
ftr-395	121	17	by	by	ADP
ftr-395	121	18	the	the	DET
ftr-395	121	19	territory	territory	NOUN
ftr-395	121	20	in	in	ADP
ftr-395	121	21	which	which	PRON
ftr-395	121	22	they	they	PRON
ftr-395	121	23	live	live	VERB
ftr-395	121	24	.	.	PUNCT
ftr-395	121	25	"	"	PUNCT
ftr-395	121	26	)	)	PUNCT
ftr-395	121	27	;	;	PUNCT
ftr-395	121	28	lemmon	lemmon	PROPN
ftr-395	121	29	v.	v.	PROPN
ftr-395	121	30	people	people	NOUN
ftr-395	121	31	,	,	PUNCT
ftr-395	121	32	20	20	NUM
ftr-395	121	33	n.y	n.y	PROPN
ftr-395	121	34	.	.	PROPN
ftr-395	121	35	562	562	NUM
ftr-395	121	36	,	,	PUNCT
ftr-395	121	37	609	609	NUM
ftr-395	121	38	(	(	PUNCT
ftr-395	121	39	1860	1860	NUM
ftr-395	121	40	)	)	PUNCT
ftr-395	121	41	(	(	PUNCT
ftr-395	121	42	"	"	PUNCT
ftr-395	121	43	the	the	DET
ftr-395	121	44	position	position	NOUN
ftr-395	121	45	that	that	PRON
ftr-395	121	46	a	a	DET
ftr-395	121	47	citizen	citizen	NOUN
ftr-395	121	48	carries	carry	VERB
ftr-395	121	49	with	with	ADP
ftr-395	121	50	him	he	PRON
ftr-395	121	51	,	,	PUNCT
ftr-395	121	52	into	into	ADP
ftr-395	121	53	every	every	DET
ftr-395	121	54	state	state	NOUN
ftr-395	121	55	which	which	PRON
ftr-395	121	56	he	he	PRON
ftr-395	121	57	may	may	AUX
ftr-395	121	58	go	go	VERB
ftr-395	121	59	,	,	PUNCT
ftr-395	121	60	the	the	DET
ftr-395	121	61	legal	legal	ADJ
ftr-395	121	62	institutions	institution	NOUN
ftr-395	121	63	of	of	ADP
ftr-395	121	64	the	the	DET
ftr-395	121	65	one	one	NOUN
ftr-395	121	66	in	in	ADP
ftr-395	121	67	which	which	PRON
ftr-395	121	68	he	he	PRON
ftr-395	121	69	was	be	AUX
ftr-395	121	70	born	bear	VERB
ftr-395	121	71	,	,	PUNCT
ftr-395	121	72	can	can	AUX
ftr-395	121	73	not	not	PART
ftr-395	121	74	be	be	AUX
ftr-395	121	75	supported	support	VERB
ftr-395	121	76	.	.	PUNCT
ftr-395	121	77	"	"	PUNCT
ftr-395	121	78	)	)	PUNCT
ftr-395	121	79	.	.	PUNCT
ftr-395	122	1	this	this	DET
ftr-395	122	2	question	question	NOUN
ftr-395	122	3	of	of	ADP
ftr-395	122	4	the	the	DET
ftr-395	122	5	persuasiveness	persuasiveness	NOUN
ftr-395	122	6	of	of	ADP
ftr-395	122	7	the	the	DET
ftr-395	122	8	court	court	NOUN
ftr-395	122	9	's	's	PART
ftr-395	122	10	reasoning	reasoning	NOUN
ftr-395	122	11	in	in	ADP
ftr-395	122	12	guaranty	guaranty	NOUN
ftr-395	122	13	trust	trust	NOUN
ftr-395	122	14	will	will	AUX
ftr-395	122	15	be	be	AUX
ftr-395	122	16	reserved	reserve	VERB
ftr-395	122	17	for	for	ADP
ftr-395	122	18	another	another	DET
ftr-395	122	19	article	article	NOUN
ftr-395	122	20	.	.	PUNCT
ftr-395	123	1	22	22	NUM
ftr-395	123	2	.	.	PUNCT
ftr-395	124	1	new	new	PROPN
ftr-395	124	2	york	york	PROPN
ftr-395	124	3	ex	ex	PROPN
ftr-395	124	4	rel	rel	PROPN
ftr-395	124	5	.	.	PUNCT
ftr-395	125	1	cohn	cohn	PROPN
ftr-395	125	2	v.	v.	PROPN
ftr-395	125	3	graves	grave	NOUN
ftr-395	125	4	,	,	PUNCT
ftr-395	125	5	300	300	NUM
ftr-395	125	6	u.s	u.s	PROPN
ftr-395	125	7	.	.	PROPN
ftr-395	125	8	308	308	NUM
ftr-395	125	9	,	,	PUNCT
ftr-395	125	10	313	313	NUM
ftr-395	125	11	(	(	PUNCT
ftr-395	125	12	1937	1937	NUM
ftr-395	125	13	)	)	PUNCT
ftr-395	125	14	.	.	PUNCT
ftr-395	126	1	see	see	VERB
ftr-395	126	2	generally	generally	ADV
ftr-395	126	3	walter	walter	PROPN
ftr-395	126	4	hellerstein	hellerstein	PROPN
ftr-395	126	5	,	,	PUNCT
ftr-395	126	6	some	some	DET
ftr-395	126	7	reflections	reflection	NOUN
ftr-395	126	8	on	on	ADP
ftr-395	126	9	the	the	DET
ftr-395	126	10	state	state	NOUN
ftr-395	126	11	taxation	taxation	NOUN
ftr-395	126	12	of	of	ADP
ftr-395	126	13	a	a	DET
ftr-395	126	14	nonresident	nonresident	NOUN
ftr-395	126	15	's	's	PART
ftr-395	126	16	personal	personal	ADJ
ftr-395	126	17	income	income	NOUN
ftr-395	126	18	,	,	PUNCT
ftr-395	126	19	72	72	NUM
ftr-395	126	20	mich	mich	X
ftr-395	126	21	.	.	PUNCT
ftr-395	127	1	l.	l.	PROPN
ftr-395	127	2	rev	rev	PROPN
ftr-395	127	3	.	.	PROPN
ftr-395	127	4	1309	1309	NUM
ftr-395	127	5	(	(	PUNCT
ftr-395	127	6	1974	1974	NUM
ftr-395	127	7	)	)	PUNCT
ftr-395	128	1	[	[	X
ftr-395	128	2	hereinafter	hereinafter	NOUN
ftr-395	128	3	hellerstein	hellerstein	NOUN
ftr-395	128	4	,	,	PUNCT
ftr-395	128	5	some	some	DET
ftr-395	128	6	reflections	reflection	NOUN
ftr-395	128	7	]	]	PUNCT
ftr-395	128	8	(	(	PUNCT
ftr-395	128	9	discussing	discuss	VERB
ftr-395	128	10	the	the	DET
ftr-395	128	11	basis	basis	NOUN
ftr-395	128	12	on	on	ADP
ftr-395	128	13	which	which	PRON
ftr-395	128	14	states	state	NOUN
ftr-395	128	15	may	may	AUX
ftr-395	128	16	permissibly	permissibly	ADV
ftr-395	128	17	tax	tax	VERB
ftr-395	128	18	both	both	PRON
ftr-395	128	19	residents	resident	NOUN
ftr-395	128	20	and	and	CCONJ
ftr-395	128	21	non	non	NOUN
ftr-395	128	22	-	-	NOUN
ftr-395	128	23	residents	resident	NOUN
ftr-395	128	24	)	)	PUNCT
ftr-395	128	25	.	.	PUNCT
ftr-395	129	1	23	23	NUM
ftr-395	129	2	.	.	X
ftr-395	129	3	shafer	shafer	NOUN
ftr-395	129	4	,	,	PUNCT
ftr-395	129	5	252	252	NUM
ftr-395	129	6	u.s	u.s	PROPN
ftr-395	129	7	.	.	PROPN
ftr-395	129	8	at	at	ADP
ftr-395	129	9	57	57	NUM
ftr-395	129	10	.	.	PUNCT
ftr-395	129	11	24	24	NUM
ftr-395	129	12	.	.	PUNCT
ftr-395	130	1	i	i	PRON
ftr-395	130	2	d.	d.	PROPN
ftr-395	130	3	at	at	ADP
ftr-395	130	4	50	50	NUM
ftr-395	130	5	.	.	PUNCT
ftr-395	131	1	25	25	NUM
ftr-395	131	2	.	.	PUNCT
ftr-395	132	1	i	i	PRON
ftr-395	132	2	d.	d.	PROPN
ftr-395	132	3	26	26	NUM
ftr-395	132	4	.	.	PUNCT
ftr-395	133	1	i	i	PRON
ftr-395	133	2	d.	d.	VERB
ftr-395	134	1	[	[	X
ftr-395	134	2	vol	vol	X
ftr-395	134	3	8:8	8:8	NUM
ftr-395	134	4	tax	tax	NOUN
ftr-395	134	5	my	my	PRON
ftr-395	134	6	ride	ride	NOUN
ftr-395	134	7	form	form	NOUN
ftr-395	134	8	of	of	ADP
ftr-395	134	9	income	income	NOUN
ftr-395	134	10	taxes	taxis	NOUN
ftr-395	134	11	for	for	ADP
ftr-395	134	12	the	the	DET
ftr-395	134	13	support	support	NOUN
ftr-395	134	14	of	of	ADP
ftr-395	134	15	the	the	DET
ftr-395	134	16	government	government	NOUN
ftr-395	134	17	,	,	PUNCT
ftr-395	134	18	is	be	AUX
ftr-395	134	19	a	a	DET
ftr-395	134	20	proposition	proposition	NOUN
ftr-395	134	21	so	so	ADV
ftr-395	134	22	wholly	wholly	ADV
ftr-395	134	23	inconsistent	inconsistent	ADJ
ftr-395	134	24	with	with	ADP
ftr-395	134	25	fundamental	fundamental	ADJ
ftr-395	134	26	principles	principle	NOUN
ftr-395	134	27	as	as	SCONJ
ftr-395	134	28	to	to	PART
ftr-395	134	29	be	be	AUX
ftr-395	134	30	refuted	refute	VERB
ftr-395	134	31	by	by	ADP
ftr-395	134	32	its	its	PRON
ftr-395	134	33	mere	mere	ADJ
ftr-395	134	34	statement	statement	NOUN
ftr-395	134	35	.	.	PUNCT
ftr-395	135	1	,	,	PUNCT
ftr-395	135	2	27	27	NUM
ftr-395	135	3	despite	despite	SCONJ
ftr-395	135	4	the	the	DET
ftr-395	135	5	court	court	NOUN
ftr-395	135	6	's	's	PART
ftr-395	135	7	firm	firm	ADJ
ftr-395	135	8	rejection	rejection	NOUN
ftr-395	135	9	of	of	ADP
ftr-395	135	10	the	the	DET
ftr-395	135	11	argument	argument	NOUN
ftr-395	135	12	that	that	SCONJ
ftr-395	135	13	a	a	DET
ftr-395	135	14	nonresident	nonresident	ADJ
ftr-395	135	15	source	source	NOUN
ftr-395	135	16	state	state	NOUN
ftr-395	135	17	can	can	AUX
ftr-395	135	18	not	not	PART
ftr-395	135	19	tax	tax	VERB
ftr-395	135	20	nonresident	nonresident	ADJ
ftr-395	135	21	income	income	NOUN
ftr-395	135	22	,	,	PUNCT
ftr-395	135	23	there	there	PRON
ftr-395	135	24	is	be	VERB
ftr-395	135	25	no	no	DET
ftr-395	135	26	doubt	doubt	NOUN
ftr-395	135	27	that	that	SCONJ
ftr-395	135	28	the	the	DET
ftr-395	135	29	nonresident	nonresident	ADJ
ftr-395	135	30	state	state	NOUN
ftr-395	135	31	enjoys	enjoy	VERB
ftr-395	135	32	a	a	DET
ftr-395	135	33	more	more	ADV
ftr-395	135	34	limited	limited	ADJ
ftr-395	135	35	taxing	taxing	NOUN
ftr-395	135	36	authority	authority	NOUN
ftr-395	135	37	than	than	SCONJ
ftr-395	135	38	a	a	DET
ftr-395	135	39	resident	resident	ADJ
ftr-395	135	40	state	state	NOUN
ftr-395	135	41	enjoys	enjoy	VERB
ftr-395	135	42	over	over	ADP
ftr-395	135	43	its	its	PRON
ftr-395	135	44	domiciliaries	domiciliarie	NOUN
ftr-395	135	45	.	.	PUNCT
ftr-395	136	1	source	source	NOUN
ftr-395	136	2	states	state	NOUN
ftr-395	136	3	may	may	AUX
ftr-395	136	4	tax	tax	VERB
ftr-395	136	5	only	only	ADV
ftr-395	136	6	the	the	DET
ftr-395	136	7	income	income	NOUN
ftr-395	136	8	that	that	PRON
ftr-395	136	9	is	be	AUX
ftr-395	136	10	earned	earn	VERB
ftr-395	136	11	in	in	ADP
ftr-395	136	12	the	the	DET
ftr-395	136	13	source	source	NOUN
ftr-395	136	14	state	state	NOUN
ftr-395	136	15	.	.	PUNCT
ftr-395	137	1	28	28	NUM
ftr-395	138	1	the	the	DET
ftr-395	138	2	schaffer	schaffer	PROPN
ftr-395	138	3	court	court	PROPN
ftr-395	138	4	noted	note	VERB
ftr-395	138	5	that	that	SCONJ
ftr-395	138	6	a	a	DET
ftr-395	138	7	state	state	NOUN
ftr-395	138	8	's	's	PART
ftr-395	138	9	jurisdiction	jurisdiction	NOUN
ftr-395	138	10	to	to	ADP
ftr-395	138	11	tax	tax	NOUN
ftr-395	138	12	nonresidents	nonresident	NOUN
ftr-395	138	13	"	"	PUNCT
ftr-395	138	14	extends	extend	VERB
ftr-395	138	15	only	only	ADV
ftr-395	138	16	to	to	ADP
ftr-395	138	17	their	their	PRON
ftr-395	138	18	property	property	NOUN
ftr-395	138	19	owned	own	VERB
ftr-395	138	20	within	within	ADP
ftr-395	138	21	the	the	DET
ftr-395	138	22	state	state	NOUN
ftr-395	138	23	and	and	CCONJ
ftr-395	138	24	their	their	PRON
ftr-395	138	25	business	business	NOUN
ftr-395	138	26	,	,	PUNCT
ftr-395	138	27	trade	trade	NOUN
ftr-395	138	28	,	,	PUNCT
ftr-395	138	29	or	or	CCONJ
ftr-395	138	30	profession	profession	NOUN
ftr-395	138	31	carried	carry	VERB
ftr-395	138	32	on	on	ADP
ftr-395	138	33	therein	therein	ADV
ftr-395	138	34	,	,	PUNCT
ftr-395	138	35	and	and	CCONJ
ftr-395	138	36	the	the	DET
ftr-395	138	37	tax	tax	NOUN
ftr-395	138	38	is	be	AUX
ftr-395	138	39	only	only	ADV
ftr-395	138	40	on	on	ADP
ftr-395	138	41	such	such	ADJ
ftr-395	138	42	income	income	NOUN
ftr-395	138	43	as	as	SCONJ
ftr-395	138	44	is	be	AUX
ftr-395	138	45	derived	derive	VERB
ftr-395	138	46	from	from	ADP
ftr-395	138	47	those	those	DET
ftr-395	138	48	sources	source	NOUN
ftr-395	138	49	.	.	PUNCT
ftr-395	139	1	,	,	PUNCT
ftr-395	139	2	29	29	NUM
ftr-395	139	3	taxpayers	taxpayer	NOUN
ftr-395	139	4	have	have	VERB
ftr-395	139	5	"	"	PUNCT
ftr-395	139	6	a	a	DET
ftr-395	139	7	more	more	ADV
ftr-395	139	8	narrowly	narrowly	ADV
ftr-395	139	9	defined	define	VERB
ftr-395	139	10	relationship	relationship	NOUN
ftr-395	139	11	30	30	NUM
ftr-395	139	12	with	with	ADP
ftr-395	139	13	states	state	NOUN
ftr-395	139	14	in	in	ADP
ftr-395	139	15	which	which	PRON
ftr-395	139	16	they	they	PRON
ftr-395	139	17	are	be	AUX
ftr-395	139	18	not	not	PART
ftr-395	139	19	residents	resident	NOUN
ftr-395	139	20	,	,	PUNCT
ftr-395	139	21	and	and	CCONJ
ftr-395	139	22	there	there	PRON
ftr-395	139	23	is	be	VERB
ftr-395	139	24	a	a	DET
ftr-395	139	25	correspondingly	correspondingly	ADV
ftr-395	139	26	more	more	ADV
ftr-395	139	27	circumscribed	circumscribed	ADJ
ftr-395	139	28	ability	ability	NOUN
ftr-395	139	29	of	of	ADP
ftr-395	139	30	those	those	DET
ftr-395	139	31	states	state	NOUN
ftr-395	139	32	to	to	PART
ftr-395	139	33	tax	tax	VERB
ftr-395	139	34	.	.	PUNCT
ftr-395	140	1	unlike	unlike	ADP
ftr-395	140	2	states	state	NOUN
ftr-395	140	3	of	of	ADP
ftr-395	140	4	domicile	domicile	NOUN
ftr-395	140	5	or	or	CCONJ
ftr-395	140	6	residence	residence	NOUN
ftr-395	140	7	,	,	PUNCT
ftr-395	140	8	states	state	NOUN
ftr-395	140	9	in	in	ADP
ftr-395	140	10	which	which	PRON
ftr-395	140	11	taxpayers	taxpayer	NOUN
ftr-395	140	12	enter	enter	VERB
ftr-395	140	13	for	for	ADP
ftr-395	140	14	a	a	DET
ftr-395	140	15	limited	limited	ADJ
ftr-395	140	16	time	time	NOUN
ftr-395	140	17	do	do	AUX
ftr-395	140	18	not	not	PART
ftr-395	140	19	provide	provide	VERB
ftr-395	140	20	the	the	DET
ftr-395	140	21	same	same	ADJ
ftr-395	140	22	benefits	benefit	NOUN
ftr-395	140	23	and	and	CCONJ
ftr-395	140	24	protections	protection	NOUN
ftr-395	140	25	to	to	ADP
ftr-395	140	26	taxpayers	taxpayer	NOUN
ftr-395	140	27	.	.	PUNCT
ftr-395	141	1	3	3	X
ftr-395	141	2	'	'	PUNCT
ftr-395	141	3	the	the	DET
ftr-395	141	4	jurisdiction	jurisdiction	NOUN
ftr-395	141	5	to	to	PART
ftr-395	141	6	tax	tax	VERB
ftr-395	141	7	,	,	PUNCT
ftr-395	141	8	therefore	therefore	ADV
ftr-395	141	9	,	,	PUNCT
ftr-395	141	10	bears	bear	VERB
ftr-395	141	11	some	some	DET
ftr-395	141	12	rough	rough	ADJ
ftr-395	141	13	relationship	relationship	NOUN
ftr-395	141	14	to	to	ADP
ftr-395	141	15	the	the	DET
ftr-395	141	16	benefits	benefit	NOUN
ftr-395	141	17	provided	provide	VERB
ftr-395	141	18	to	to	ADP
ftr-395	141	19	taxpayers.3	taxpayers.3	PROPN
ftr-395	141	20	2	2	NUM
ftr-395	141	21	that	that	SCONJ
ftr-395	141	22	two	two	NUM
ftr-395	141	23	states	state	NOUN
ftr-395	141	24	are	be	AUX
ftr-395	141	25	authorized	authorize	VERB
ftr-395	141	26	to	to	PART
ftr-395	141	27	tax	tax	VERB
ftr-395	141	28	individual	individual	ADJ
ftr-395	141	29	income	income	NOUN
ftr-395	141	30	has	have	AUX
ftr-395	141	31	led	lead	VERB
ftr-395	141	32	to	to	ADP
ftr-395	141	33	persistent	persistent	ADJ
ftr-395	141	34	taxpayer	taxpayer	NOUN
ftr-395	141	35	indignation	indignation	NOUN
ftr-395	141	36	about	about	ADP
ftr-395	141	37	the	the	DET
ftr-395	141	38	resulting	result	VERB
ftr-395	141	39	double	double	ADJ
ftr-395	141	40	-	-	PUNCT
ftr-395	141	41	taxation	taxation	NOUN
ftr-395	141	42	.	.	PUNCT
ftr-395	142	1	historically	historically	ADV
ftr-395	142	2	,	,	PUNCT
ftr-395	142	3	this	this	DET
ftr-395	142	4	concern	concern	NOUN
ftr-395	142	5	has	have	AUX
ftr-395	142	6	been	be	AUX
ftr-395	142	7	mitigated	mitigate	VERB
ftr-395	142	8	by	by	ADP
ftr-395	142	9	the	the	DET
ftr-395	142	10	residency	residency	NOUN
ftr-395	142	11	state	state	NOUN
ftr-395	142	12	offering	offer	VERB
ftr-395	142	13	credits	credit	NOUN
ftr-395	142	14	for	for	ADP
ftr-395	142	15	taxes	taxis	NOUN
ftr-395	142	16	collected	collect	VERB
ftr-395	142	17	by	by	ADP
ftr-395	142	18	the	the	DET
ftr-395	142	19	source	source	NOUN
ftr-395	142	20	state.33	state.33	PROPN
ftr-395	142	21	to	to	PART
ftr-395	142	22	illustrate	illustrate	VERB
ftr-395	142	23	,	,	PUNCT
ftr-395	142	24	assume	assume	VERB
ftr-395	142	25	that	that	SCONJ
ftr-395	142	26	a	a	DET
ftr-395	142	27	wisconsin	wisconsin	NOUN
ftr-395	142	28	commuters	commuter	NOUN
ftr-395	142	29	earns	earn	VERB
ftr-395	142	30	the	the	DET
ftr-395	142	31	90	90	NUM
ftr-395	142	32	%	%	NOUN
ftr-395	142	33	of	of	ADP
ftr-395	142	34	her	her	PRON
ftr-395	142	35	income	income	NOUN
ftr-395	142	36	in	in	ADP
ftr-395	142	37	minnesota	minnesota	PROPN
ftr-395	142	38	.	.	PUNCT
ftr-395	143	1	minnesota	minnesota	PROPN
ftr-395	143	2	will	will	AUX
ftr-395	143	3	tax	tax	VERB
ftr-395	143	4	that	that	DET
ftr-395	143	5	income	income	NOUN
ftr-395	143	6	because	because	SCONJ
ftr-395	143	7	minnesota	minnesota	PROPN
ftr-395	143	8	is	be	AUX
ftr-395	143	9	the	the	DET
ftr-395	143	10	source	source	NOUN
ftr-395	143	11	state.34	state.34	NOUN
ftr-395	143	12	double	double	ADJ
ftr-395	143	13	taxation	taxation	NOUN
ftr-395	143	14	27	27	NUM
ftr-395	143	15	.	.	PUNCT
ftr-395	144	1	i	i	PRON
ftr-395	144	2	d.	d.	PROPN
ftr-395	144	3	28	28	NUM
ftr-395	144	4	.	.	PUNCT
ftr-395	145	1	i	i	PRON
ftr-395	145	2	d.	d.	PROPN
ftr-395	145	3	at	at	ADP
ftr-395	145	4	57	57	NUM
ftr-395	145	5	.	.	PUNCT
ftr-395	146	1	"	"	PUNCT
ftr-395	146	2	source	source	NOUN
ftr-395	146	3	"	"	PUNCT
ftr-395	146	4	based	base	VERB
ftr-395	146	5	taxation	taxation	NOUN
ftr-395	146	6	is	be	AUX
ftr-395	146	7	an	an	DET
ftr-395	146	8	international	international	ADJ
ftr-395	146	9	norm	norm	NOUN
ftr-395	146	10	.	.	PUNCT
ftr-395	147	1	kirsch	kirsch	PROPN
ftr-395	147	2	,	,	PUNCT
ftr-395	147	3	supra	supra	PROPN
ftr-395	147	4	note	note	NOUN
ftr-395	147	5	20	20	NUM
ftr-395	147	6	,	,	PUNCT
ftr-395	147	7	at	at	ADP
ftr-395	147	8	448	448	NUM
ftr-395	147	9	-	-	SYM
ftr-395	147	10	49	49	NUM
ftr-395	147	11	(	(	PUNCT
ftr-395	147	12	noting	note	VERB
ftr-395	147	13	that	that	SCONJ
ftr-395	147	14	"	"	PUNCT
ftr-395	147	15	all	all	DET
ftr-395	147	16	countries	country	NOUN
ftr-395	147	17	recognize	recognize	VERB
ftr-395	147	18	(	(	PUNCT
ftr-395	147	19	and	and	CCONJ
ftr-395	147	20	most	most	ADJ
ftr-395	147	21	countries	country	NOUN
ftr-395	147	22	,	,	PUNCT
ftr-395	147	23	including	include	VERB
ftr-395	147	24	the	the	DET
ftr-395	147	25	united	united	PROPN
ftr-395	147	26	states	states	PROPN
ftr-395	147	27	,	,	PUNCT
ftr-395	147	28	exercise	exercise	NOUN
ftr-395	147	29	)	)	PUNCT
ftr-395	147	30	the	the	DET
ftr-395	147	31	right	right	NOUN
ftr-395	147	32	of	of	ADP
ftr-395	147	33	a	a	DET
ftr-395	147	34	country	country	NOUN
ftr-395	147	35	to	to	PART
ftr-395	147	36	tax	tax	VERB
ftr-395	147	37	income	income	NOUN
ftr-395	147	38	of	of	ADP
ftr-395	147	39	a	a	DET
ftr-395	147	40	foreign	foreign	ADJ
ftr-395	147	41	person	person	NOUN
ftr-395	147	42	that	that	PRON
ftr-395	147	43	arises	arise	VERB
ftr-395	147	44	within	within	ADP
ftr-395	147	45	the	the	DET
ftr-395	147	46	country	country	NOUN
ftr-395	147	47	's	's	PART
ftr-395	147	48	borders	border	NOUN
ftr-395	147	49	"	"	PUNCT
ftr-395	147	50	)	)	PUNCT
ftr-395	147	51	.	.	PUNCT
ftr-395	148	1	29	29	NUM
ftr-395	148	2	.	.	X
ftr-395	148	3	shafer	shafer	NOUN
ftr-395	148	4	,	,	PUNCT
ftr-395	148	5	252	252	NUM
ftr-395	148	6	u.s	u.s	PROPN
ftr-395	148	7	.	.	PROPN
ftr-395	148	8	at	at	ADP
ftr-395	148	9	57	57	NUM
ftr-395	148	10	.	.	PUNCT
ftr-395	148	11	30	30	NUM
ftr-395	148	12	.	.	PUNCT
ftr-395	149	1	hellerstein	hellerstein	NOUN
ftr-395	149	2	,	,	PUNCT
ftr-395	149	3	some	some	DET
ftr-395	149	4	reflections	reflection	NOUN
ftr-395	149	5	,	,	PUNCT
ftr-395	149	6	supra	supra	PROPN
ftr-395	149	7	note	note	PROPN
ftr-395	149	8	22	22	NUM
ftr-395	149	9	,	,	PUNCT
ftr-395	149	10	at	at	ADP
ftr-395	149	11	1318	1318	NUM
ftr-395	149	12	.	.	PUNCT
ftr-395	150	1	31	31	NUM
ftr-395	150	2	.	.	PUNCT
ftr-395	151	1	i	i	PRON
ftr-395	151	2	d.	d.	PROPN
ftr-395	151	3	at	at	ADP
ftr-395	151	4	1319	1319	NUM
ftr-395	151	5	.	.	PUNCT
ftr-395	152	1	32	32	NUM
ftr-395	152	2	.	.	PUNCT
ftr-395	153	1	i	i	PRON
ftr-395	153	2	d.	d.	PROPN
ftr-395	153	3	33	33	NUM
ftr-395	153	4	.	.	PUNCT
ftr-395	154	1	see	see	VERB
ftr-395	154	2	,	,	PUNCT
ftr-395	154	3	e.g.	e.g.	ADV
ftr-395	154	4	,	,	PUNCT
ftr-395	154	5	wis	wis	PROPN
ftr-395	154	6	.	.	PUNCT
ftr-395	155	1	stat	stat	PROPN
ftr-395	155	2	.	.	PUNCT
ftr-395	156	1	§	§	PROPN
ftr-395	156	2	71.07(7	71.07(7	PROPN
ftr-395	156	3	)	)	PUNCT
ftr-395	156	4	(	(	PUNCT
ftr-395	156	5	2006	2006	NUM
ftr-395	156	6	)	)	PUNCT
ftr-395	156	7	;	;	PUNCT
ftr-395	156	8	wisconsin	wisconsin	PROPN
ftr-395	156	9	department	department	PROPN
ftr-395	156	10	of	of	ADP
ftr-395	156	11	revenue	revenue	NOUN
ftr-395	156	12	schedule	schedule	NOUN
ftr-395	156	13	os	os	NOUN
ftr-395	156	14	,	,	PUNCT
ftr-395	156	15	credit	credit	NOUN
ftr-395	156	16	for	for	ADP
ftr-395	156	17	net	net	ADJ
ftr-395	156	18	tax	tax	NOUN
ftr-395	156	19	paid	pay	VERB
ftr-395	156	20	to	to	ADP
ftr-395	156	21	another	another	DET
ftr-395	156	22	state	state	NOUN
ftr-395	156	23	,	,	PUNCT
ftr-395	156	24	available	available	ADJ
ftr-395	156	25	at	at	ADP
ftr-395	156	26	http://www.dor.state.wi.us/forms/2006/06i-023.pdf	http://www.dor.state.wi.us/forms/2006/06i-023.pdf	PROPN
ftr-395	156	27	(	(	PUNCT
ftr-395	156	28	explaining	explain	VERB
ftr-395	156	29	that	that	SCONJ
ftr-395	156	30	wisconsin	wisconsin	PROPN
ftr-395	156	31	residents	resident	NOUN
ftr-395	156	32	who	who	PRON
ftr-395	156	33	paid	pay	VERB
ftr-395	156	34	tax	tax	NOUN
ftr-395	156	35	on	on	ADP
ftr-395	156	36	the	the	DET
ftr-395	156	37	same	same	ADJ
ftr-395	156	38	income	income	NOUN
ftr-395	156	39	to	to	ADP
ftr-395	156	40	another	another	DET
ftr-395	156	41	state	state	NOUN
ftr-395	156	42	in	in	ADP
ftr-395	156	43	the	the	DET
ftr-395	156	44	same	same	ADJ
ftr-395	156	45	tax	tax	NOUN
ftr-395	156	46	year	year	NOUN
ftr-395	156	47	qualify	qualify	VERB
ftr-395	156	48	to	to	PART
ftr-395	156	49	claim	claim	VERB
ftr-395	156	50	the	the	DET
ftr-395	156	51	credit	credit	NOUN
ftr-395	156	52	)	)	PUNCT
ftr-395	156	53	.	.	PUNCT
ftr-395	157	1	this	this	DET
ftr-395	157	2	same	same	ADJ
ftr-395	157	3	practice	practice	NOUN
ftr-395	157	4	of	of	ADP
ftr-395	157	5	residence	residence	NOUN
ftr-395	157	6	state	state	NOUN
ftr-395	157	7	deferring	defer	VERB
ftr-395	157	8	to	to	PART
ftr-395	157	9	source	source	VERB
ftr-395	157	10	state	state	NOUN
ftr-395	157	11	is	be	AUX
ftr-395	157	12	also	also	ADV
ftr-395	157	13	the	the	DET
ftr-395	157	14	norm	norm	NOUN
ftr-395	157	15	in	in	ADP
ftr-395	157	16	international	international	ADJ
ftr-395	157	17	taxation	taxation	NOUN
ftr-395	157	18	.	.	PUNCT
ftr-395	158	1	kirsch	kirsch	PROPN
ftr-395	158	2	,	,	PUNCT
ftr-395	158	3	supra	supra	PROPN
ftr-395	158	4	note	note	NOUN
ftr-395	158	5	21	21	NUM
ftr-395	158	6	,	,	PUNCT
ftr-395	158	7	at	at	ADP
ftr-395	158	8	456	456	NUM
ftr-395	158	9	(	(	PUNCT
ftr-395	158	10	"	"	PUNCT
ftr-395	158	11	the	the	DET
ftr-395	158	12	foreign	foreign	ADJ
ftr-395	158	13	tax	tax	NOUN
ftr-395	158	14	credit	credit	NOUN
ftr-395	158	15	reflects	reflect	VERB
ftr-395	158	16	an	an	DET
ftr-395	158	17	acknowledgment	acknowledgment	NOUN
ftr-395	158	18	that	that	SCONJ
ftr-395	158	19	the	the	DET
ftr-395	158	20	country	country	NOUN
ftr-395	158	21	in	in	ADP
ftr-395	158	22	which	which	PRON
ftr-395	158	23	income	income	NOUN
ftr-395	158	24	arises	arise	VERB
ftr-395	158	25	has	have	AUX
ftr-395	158	26	the	the	DET
ftr-395	158	27	first	first	ADJ
ftr-395	158	28	claim	claim	NOUN
ftr-395	158	29	on	on	ADP
ftr-395	158	30	taxing	tax	VERB
ftr-395	158	31	that	that	DET
ftr-395	158	32	income	income	NOUN
ftr-395	158	33	,	,	PUNCT
ftr-395	158	34	and	and	CCONJ
ftr-395	158	35	that	that	SCONJ
ftr-395	158	36	a	a	DET
ftr-395	158	37	country	country	NOUN
ftr-395	158	38	exercising	exercise	VERB
ftr-395	158	39	residence	residence	NOUN
ftr-395	158	40	-	-	PUNCT
ftr-395	158	41	based	base	VERB
ftr-395	158	42	(	(	PUNCT
ftr-395	158	43	or	or	CCONJ
ftr-395	158	44	citizenship	citizenship	NOUN
ftr-395	158	45	-	-	PUNCT
ftr-395	158	46	based	base	VERB
ftr-395	158	47	)	)	PUNCT
ftr-395	158	48	taxation	taxation	NOUN
ftr-395	158	49	will	will	AUX
ftr-395	158	50	only	only	ADV
ftr-395	158	51	collect	collect	VERB
ftr-395	158	52	tax	tax	NOUN
ftr-395	158	53	on	on	ADP
ftr-395	158	54	that	that	DET
ftr-395	158	55	foreign	foreign	ADJ
ftr-395	158	56	income	income	NOUN
ftr-395	158	57	to	to	ADP
ftr-395	158	58	the	the	DET
ftr-395	158	59	extent	extent	NOUN
ftr-395	158	60	the	the	DET
ftr-395	158	61	source	source	NOUN
ftr-395	158	62	country	country	NOUN
ftr-395	158	63	does	do	VERB
ftr-395	158	64	not	not	PART
ftr-395	158	65	.	.	PUNCT
ftr-395	159	1	"	"	PUNCT
ftr-395	159	2	)	)	PUNCT
ftr-395	159	3	.	.	PUNCT
ftr-395	160	1	34	34	NUM
ftr-395	160	2	.	.	PUNCT
ftr-395	160	3	minnesota	minnesota	PROPN
ftr-395	160	4	department	department	PROPN
ftr-395	160	5	of	of	ADP
ftr-395	160	6	revenue	revenue	NOUN
ftr-395	160	7	,	,	PUNCT
ftr-395	160	8	part	part	ADJ
ftr-395	160	9	-	-	PUNCT
ftr-395	160	10	year	year	NOUN
ftr-395	160	11	residents	resident	NOUN
ftr-395	160	12	and	and	CCONJ
ftr-395	160	13	nonresidents	nonresident	NOUN
ftr-395	160	14	,	,	PUNCT
ftr-395	160	15	available	available	ADJ
ftr-395	160	16	at	at	ADP
ftr-395	160	17	http://www.taxes.state.mn.us/individ/residencyand	http://www.taxes.state.mn.us/individ/residencyand	NOUN
ftr-395	160	18	filing	file	VERB
ftr-395	160	19	_	_	PUNCT
ftr-395	160	20	status	status	NOUN
ftr-395	160	21	/	/	SYM
ftr-395	160	22	part_year	part_year	VERB
ftr-395	160	23	nonresident	nonresident	ADJ
ftr-395	160	24	/	/	SYM
ftr-395	160	25	partyearresidentsnon.shtml	partyearresidentsnon.shtml	PROPN
ftr-395	160	26	(	(	PUNCT
ftr-395	160	27	last	last	ADV
ftr-395	160	28	visited	visit	VERB
ftr-395	160	29	aug	aug	PROPN
ftr-395	160	30	.	.	PROPN
ftr-395	160	31	23	23	NUM
ftr-395	160	32	,	,	PUNCT
ftr-395	160	33	2008	2008	NUM
ftr-395	160	34	]	]	PUNCT
ftr-395	160	35	florida	florida	PROPN
ftr-395	160	36	tax	tax	NOUN
ftr-395	160	37	review	review	NOUN
ftr-395	160	38	is	be	AUX
ftr-395	160	39	avoided	avoid	VERB
ftr-395	160	40	by	by	ADP
ftr-395	160	41	wisconsin	wisconsin	PROPN
ftr-395	160	42	's	's	PART
ftr-395	160	43	decision	decision	NOUN
ftr-395	160	44	to	to	PART
ftr-395	160	45	give	give	VERB
ftr-395	160	46	her	she	PRON
ftr-395	160	47	a	a	DET
ftr-395	160	48	credit	credit	NOUN
ftr-395	160	49	for	for	ADP
ftr-395	160	50	the	the	DET
ftr-395	160	51	taxes	taxis	NOUN
ftr-395	160	52	paid	pay	VERB
ftr-395	160	53	in	in	ADP
ftr-395	160	54	minnesota.35	minnesota.35	NOUN
ftr-395	160	55	in	in	ADP
ftr-395	160	56	other	other	ADJ
ftr-395	160	57	words	word	NOUN
ftr-395	160	58	,	,	PUNCT
ftr-395	160	59	wisconsin	wisconsin	PROPN
ftr-395	160	60	will	will	AUX
ftr-395	160	61	not	not	PART
ftr-395	160	62	tax	tax	VERB
ftr-395	160	63	that	that	DET
ftr-395	160	64	portion	portion	NOUN
ftr-395	160	65	of	of	ADP
ftr-395	160	66	her	her	PRON
ftr-395	160	67	income	income	NOUN
ftr-395	160	68	that	that	PRON
ftr-395	160	69	was	be	AUX
ftr-395	160	70	already	already	ADV
ftr-395	160	71	taxed	tax	VERB
ftr-395	160	72	by	by	ADP
ftr-395	160	73	minnesota	minnesota	PROPN
ftr-395	160	74	.	.	PUNCT
ftr-395	161	1	the	the	DET
ftr-395	161	2	remaining	remain	VERB
ftr-395	161	3	10	10	NUM
ftr-395	161	4	%	%	NOUN
ftr-395	161	5	of	of	ADP
ftr-395	161	6	her	her	PRON
ftr-395	161	7	income	income	NOUN
ftr-395	161	8	,	,	PUNCT
ftr-395	161	9	perhaps	perhaps	ADV
ftr-395	161	10	income	income	NOUN
ftr-395	161	11	from	from	ADP
ftr-395	161	12	interest	interest	NOUN
ftr-395	161	13	or	or	CCONJ
ftr-395	161	14	dividend	dividend	NOUN
ftr-395	161	15	income	income	NOUN
ftr-395	161	16	,	,	PUNCT
ftr-395	161	17	will	will	AUX
ftr-395	161	18	be	be	AUX
ftr-395	161	19	taxed	tax	VERB
ftr-395	161	20	by	by	ADP
ftr-395	161	21	wisconsin	wisconsin	PROPN
ftr-395	161	22	,	,	PUNCT
ftr-395	161	23	but	but	CCONJ
ftr-395	161	24	not	not	PART
ftr-395	161	25	minnesota	minnesota	PROPN
ftr-395	161	26	.	.	PUNCT
ftr-395	162	1	this	this	DET
ftr-395	162	2	solution	solution	NOUN
ftr-395	162	3	,	,	PUNCT
ftr-395	162	4	however	however	ADV
ftr-395	162	5	,	,	PUNCT
ftr-395	162	6	is	be	AUX
ftr-395	162	7	imperfect	imperfect	ADJ
ftr-395	162	8	.	.	PUNCT
ftr-395	163	1	most	most	ADJ
ftr-395	163	2	states	state	NOUN
ftr-395	163	3	grant	grant	VERB
ftr-395	163	4	credits	credit	NOUN
ftr-395	163	5	only	only	ADV
ftr-395	163	6	to	to	ADP
ftr-395	163	7	"	"	PUNCT
ftr-395	163	8	source	source	NOUN
ftr-395	163	9	"	"	PUNCT
ftr-395	163	10	income	income	NOUN
ftr-395	163	11	taxes	taxis	NOUN
ftr-395	163	12	paid	pay	VERB
ftr-395	163	13	,	,	PUNCT
ftr-395	163	14	and	and	CCONJ
ftr-395	163	15	the	the	DET
ftr-395	163	16	states	state	NOUN
ftr-395	163	17	have	have	VERB
ftr-395	163	18	differing	differ	VERB
ftr-395	163	19	definitions	definition	NOUN
ftr-395	163	20	of	of	ADP
ftr-395	163	21	what	what	PRON
ftr-395	163	22	constitutes	constitute	VERB
ftr-395	163	23	source	source	NOUN
ftr-395	163	24	income	income	NOUN
ftr-395	163	25	.	.	PUNCT
ftr-395	164	1	36	36	NUM
ftr-395	164	2	that	that	PRON
ftr-395	164	3	is	be	AUX
ftr-395	164	4	,	,	PUNCT
ftr-395	164	5	new	new	PROPN
ftr-395	164	6	york	york	PROPN
ftr-395	164	7	taxes	tax	VERB
ftr-395	164	8	an	an	DET
ftr-395	164	9	individual	individual	NOUN
ftr-395	164	10	on	on	ADP
ftr-395	164	11	income	income	NOUN
ftr-395	164	12	that	that	PRON
ftr-395	164	13	new	new	PROPN
ftr-395	164	14	york	york	PROPN
ftr-395	164	15	considers	consider	VERB
ftr-395	164	16	sourced	source	VERB
ftr-395	164	17	in	in	ADP
ftr-395	164	18	new	new	PROPN
ftr-395	164	19	york	york	PROPN
ftr-395	164	20	,	,	PUNCT
ftr-395	164	21	but	but	CCONJ
ftr-395	164	22	connecticut	connecticut	NOUN
ftr-395	164	23	taxes	taxis	NOUN
ftr-395	164	24	that	that	DET
ftr-395	164	25	same	same	ADJ
ftr-395	164	26	income	income	NOUN
ftr-395	164	27	,	,	PUNCT
ftr-395	164	28	contending	contend	VERB
ftr-395	164	29	that	that	SCONJ
ftr-395	164	30	the	the	DET
ftr-395	164	31	income	income	NOUN
ftr-395	164	32	was	be	AUX
ftr-395	164	33	in	in	ADP
ftr-395	164	34	fact	fact	NOUN
ftr-395	164	35	sourced	source	VERB
ftr-395	164	36	in	in	ADP
ftr-395	164	37	connecticut	connecticut	PROPN
ftr-395	164	38	.	.	PUNCT
ftr-395	165	1	37	37	NUM
ftr-395	165	2	more	more	ADV
ftr-395	165	3	fundamentally	fundamentally	ADV
ftr-395	165	4	,	,	PUNCT
ftr-395	165	5	the	the	DET
ftr-395	165	6	solution	solution	NOUN
ftr-395	165	7	is	be	AUX
ftr-395	165	8	flawed	flawed	ADJ
ftr-395	165	9	because	because	SCONJ
ftr-395	165	10	the	the	DET
ftr-395	165	11	credit	credit	NOUN
ftr-395	165	12	granted	grant	VERB
ftr-395	165	13	,	,	PUNCT
ftr-395	165	14	usually	usually	ADV
ftr-395	165	15	by	by	ADP
ftr-395	165	16	the	the	DET
ftr-395	165	17	state	state	NOUN
ftr-395	165	18	of	of	ADP
ftr-395	165	19	residence	residence	NOUN
ftr-395	165	20	,	,	PUNCT
ftr-395	165	21	is	be	AUX
ftr-395	165	22	seen	see	VERB
ftr-395	165	23	not	not	PART
ftr-395	165	24	as	as	ADP
ftr-395	165	25	an	an	DET
ftr-395	165	26	imperative	imperative	NOUN
ftr-395	165	27	in	in	ADP
ftr-395	165	28	a	a	DET
ftr-395	165	29	constitutional	constitutional	ADJ
ftr-395	165	30	or	or	CCONJ
ftr-395	165	31	some	some	DET
ftr-395	165	32	other	other	ADJ
ftr-395	165	33	sense	sense	NOUN
ftr-395	165	34	,	,	PUNCT
ftr-395	165	35	but	but	CCONJ
ftr-395	165	36	is	be	AUX
ftr-395	165	37	understood	understand	VERB
ftr-395	165	38	as	as	SCONJ
ftr-395	165	39	granted	grant	VERB
ftr-395	165	40	by	by	ADP
ftr-395	165	41	the	the	DET
ftr-395	165	42	grace	grace	NOUN
ftr-395	165	43	of	of	ADP
ftr-395	165	44	the	the	DET
ftr-395	165	45	state.38	state.38	NOUN
ftr-395	165	46	in	in	ADP
ftr-395	165	47	other	other	ADJ
ftr-395	165	48	words	word	NOUN
ftr-395	165	49	,	,	PUNCT
ftr-395	165	50	the	the	DET
ftr-395	165	51	credit	credit	NOUN
ftr-395	165	52	-	-	PUNCT
ftr-395	165	53	granting	grant	VERB
ftr-395	165	54	state	state	NOUN
ftr-395	165	55	at	at	ADP
ftr-395	165	56	any	any	DET
ftr-395	165	57	moment	moment	NOUN
ftr-395	165	58	could	could	AUX
ftr-395	165	59	change	change	VERB
ftr-395	165	60	its	its	PRON
ftr-395	165	61	collective	collective	ADJ
ftr-395	165	62	mind	mind	NOUN
ftr-395	165	63	,	,	PUNCT
ftr-395	165	64	and	and	CCONJ
ftr-395	165	65	repeal	repeal	VERB
ftr-395	165	66	the	the	DET
ftr-395	165	67	credit	credit	NOUN
ftr-395	165	68	provision	provision	NOUN
ftr-395	165	69	.	.	PUNCT
ftr-395	166	1	2007	2007	NUM
ftr-395	166	2	)	)	PUNCT
ftr-395	166	3	(	(	PUNCT
ftr-395	166	4	"	"	PUNCT
ftr-395	166	5	part	part	ADJ
ftr-395	166	6	-	-	PUNCT
ftr-395	166	7	year	year	NOUN
ftr-395	166	8	residents	resident	NOUN
ftr-395	166	9	and	and	CCONJ
ftr-395	166	10	nonresidents	nonresident	NOUN
ftr-395	166	11	pay	pay	VERB
ftr-395	166	12	tax	tax	NOUN
ftr-395	166	13	only	only	ADV
ftr-395	166	14	on	on	ADP
ftr-395	166	15	their	their	PRON
ftr-395	166	16	minnesota	minnesota	PROPN
ftr-395	166	17	sources	source	NOUN
ftr-395	166	18	of	of	ADP
ftr-395	166	19	income	income	NOUN
ftr-395	166	20	....	....	PUNCT
ftr-395	167	1	"	"	PUNCT
ftr-395	167	2	)	)	PUNCT
ftr-395	167	3	.	.	PUNCT
ftr-395	168	1	35	35	NUM
ftr-395	168	2	.	.	PUNCT
ftr-395	169	1	wis	wis	PROPN
ftr-395	169	2	.	.	PUNCT
ftr-395	170	1	stat	stat	PROPN
ftr-395	170	2	.	.	PUNCT
ftr-395	171	1	§	§	PROPN
ftr-395	171	2	71.07(7	71.07(7	PROPN
ftr-395	171	3	)	)	PUNCT
ftr-395	171	4	(	(	PUNCT
ftr-395	171	5	2006	2006	NUM
ftr-395	171	6	)	)	PUNCT
ftr-395	171	7	;	;	PUNCT
ftr-395	171	8	wisconsin	wisconsin	PROPN
ftr-395	171	9	department	department	PROPN
ftr-395	171	10	of	of	ADP
ftr-395	171	11	revenue	revenue	NOUN
ftr-395	171	12	schedule	schedule	NOUN
ftr-395	171	13	os	os	NOUN
ftr-395	171	14	,	,	PUNCT
ftr-395	171	15	credit	credit	NOUN
ftr-395	171	16	for	for	ADP
ftr-395	171	17	net	net	ADJ
ftr-395	171	18	tax	tax	NOUN
ftr-395	171	19	paid	pay	VERB
ftr-395	171	20	to	to	ADP
ftr-395	171	21	another	another	DET
ftr-395	171	22	state	state	NOUN
ftr-395	171	23	,	,	PUNCT
ftr-395	171	24	available	available	ADJ
ftr-395	171	25	at	at	ADP
ftr-395	171	26	http://www.dor.state.wi.us/forms/2006/06i-023.pdf	http://www.dor.state.wi.us/forms/2006/06i-023.pdf	PROPN
ftr-395	171	27	,	,	PUNCT
ftr-395	171	28	minn	minn	PROPN
ftr-395	171	29	.	.	PUNCT
ftr-395	171	30	stat	stat	PROPN
ftr-395	171	31	.	.	PUNCT
ftr-395	172	1	§	§	PROPN
ftr-395	172	2	290.081	290.081	NUM
ftr-395	172	3	(	(	PUNCT
ftr-395	172	4	2006	2006	NUM
ftr-395	172	5	)	)	PUNCT
ftr-395	172	6	.	.	PUNCT
ftr-395	173	1	minnesota	minnesota	PROPN
ftr-395	173	2	residents	resident	NOUN
ftr-395	173	3	are	be	AUX
ftr-395	173	4	required	require	VERB
ftr-395	173	5	to	to	PART
ftr-395	173	6	complete	complete	VERB
ftr-395	173	7	form	form	NOUN
ftr-395	173	8	micr	micr	PROPN
ftr-395	173	9	when	when	SCONJ
ftr-395	173	10	filing	file	VERB
ftr-395	173	11	their	their	PRON
ftr-395	173	12	state	state	NOUN
ftr-395	173	13	income	income	NOUN
ftr-395	173	14	tax	tax	NOUN
ftr-395	173	15	returns	return	NOUN
ftr-395	173	16	in	in	ADP
ftr-395	173	17	order	order	NOUN
ftr-395	173	18	to	to	PART
ftr-395	173	19	claim	claim	VERB
ftr-395	173	20	the	the	DET
ftr-395	173	21	credit	credit	NOUN
ftr-395	173	22	for	for	ADP
ftr-395	173	23	taxes	taxis	NOUN
ftr-395	173	24	paid	pay	VERB
ftr-395	173	25	to	to	ADP
ftr-395	173	26	other	other	ADJ
ftr-395	173	27	states	state	NOUN
ftr-395	173	28	.	.	PUNCT
ftr-395	174	1	the	the	DET
ftr-395	174	2	minnesota	minnesota	PROPN
ftr-395	174	3	department	department	PROPN
ftr-395	174	4	of	of	ADP
ftr-395	174	5	revenue	revenue	NOUN
ftr-395	174	6	web	web	NOUN
ftr-395	174	7	site	site	NOUN
ftr-395	174	8	provides	provide	VERB
ftr-395	174	9	instructions	instruction	NOUN
ftr-395	174	10	to	to	ADP
ftr-395	174	11	filers	filer	NOUN
ftr-395	174	12	:	:	PUNCT
ftr-395	174	13	the	the	DET
ftr-395	174	14	state	state	NOUN
ftr-395	174	15	of	of	ADP
ftr-395	174	16	minnesota	minnesota	PROPN
ftr-395	174	17	taxes	taxis	NOUN
ftr-395	174	18	all	all	PRON
ftr-395	174	19	of	of	ADP
ftr-395	174	20	the	the	DET
ftr-395	174	21	income	income	NOUN
ftr-395	174	22	of	of	ADP
ftr-395	174	23	a	a	DET
ftr-395	174	24	minnesota	minnesota	PROPN
ftr-395	174	25	resident	resident	NOUN
ftr-395	174	26	,	,	PUNCT
ftr-395	174	27	regardless	regardless	ADV
ftr-395	174	28	of	of	ADP
ftr-395	174	29	where	where	SCONJ
ftr-395	174	30	it	it	PRON
ftr-395	174	31	was	be	AUX
ftr-395	174	32	earned	earn	VERB
ftr-395	174	33	.	.	PUNCT
ftr-395	175	1	occasionally	occasionally	ADV
ftr-395	175	2	,	,	PUNCT
ftr-395	175	3	other	other	ADJ
ftr-395	175	4	states	state	NOUN
ftr-395	175	5	or	or	CCONJ
ftr-395	175	6	canadian	canadian	ADJ
ftr-395	175	7	provinces	province	NOUN
ftr-395	175	8	may	may	AUX
ftr-395	175	9	tax	tax	VERB
ftr-395	175	10	this	this	DET
ftr-395	175	11	same	same	ADJ
ftr-395	175	12	income	income	NOUN
ftr-395	175	13	if	if	SCONJ
ftr-395	175	14	a	a	DET
ftr-395	175	15	minnesota	minnesota	PROPN
ftr-395	175	16	resident	resident	NOUN
ftr-395	175	17	temporarily	temporarily	ADV
ftr-395	175	18	worked	work	VERB
ftr-395	175	19	...	...	PUNCT
ftr-395	175	20	in	in	ADP
ftr-395	175	21	the	the	DET
ftr-395	175	22	other	other	ADJ
ftr-395	175	23	state	state	NOUN
ftr-395	175	24	.	.	PUNCT
ftr-395	176	1	to	to	PART
ftr-395	176	2	prevent	prevent	VERB
ftr-395	176	3	double	double	ADJ
ftr-395	176	4	taxation	taxation	NOUN
ftr-395	176	5	of	of	ADP
ftr-395	176	6	this	this	DET
ftr-395	176	7	income	income	NOUN
ftr-395	176	8	,	,	PUNCT
ftr-395	176	9	a	a	DET
ftr-395	176	10	resident	resident	NOUN
ftr-395	176	11	may	may	AUX
ftr-395	176	12	file	file	VERB
ftr-395	176	13	schedule	schedule	NOUN
ftr-395	176	14	ml	ml	PROPN
ftr-395	176	15	cr	cr	NOUN
ftr-395	176	16	...	...	PUNCT
ftr-395	176	17	to	to	PART
ftr-395	176	18	receive	receive	VERB
ftr-395	176	19	credit	credit	NOUN
ftr-395	176	20	for	for	ADP
ftr-395	176	21	the	the	DET
ftr-395	176	22	taxes	taxis	NOUN
ftr-395	176	23	paid	pay	VERB
ftr-395	176	24	.	.	PUNCT
ftr-395	177	1	minnesota	minnesota	PROPN
ftr-395	177	2	department	department	PROPN
ftr-395	177	3	of	of	ADP
ftr-395	177	4	revenue	revenue	NOUN
ftr-395	177	5	,	,	PUNCT
ftr-395	177	6	credit	credit	NOUN
ftr-395	177	7	for	for	ADP
ftr-395	177	8	taxes	taxis	NOUN
ftr-395	177	9	paid	pay	VERB
ftr-395	177	10	to	to	ADP
ftr-395	177	11	another	another	DET
ftr-395	177	12	state	state	NOUN
ftr-395	177	13	,	,	PUNCT
ftr-395	177	14	available	available	ADJ
ftr-395	177	15	at	at	ADP
ftr-395	177	16	http://www.taxes.state.mn.us/individ/other-supporting-content/taxes-paid%20_to	http://www.taxes.state.mn.us/individ/other-supporting-content/taxes-paid%20_to	NOUN
ftr-395	177	17	_	_	PUNCT
ftr-395	178	1	anotherstate.shtml	anotherstate.shtml	PROPN
ftr-395	178	2	(	(	PUNCT
ftr-395	178	3	last	last	ADV
ftr-395	178	4	visited	visit	VERB
ftr-395	178	5	aug	aug	PROPN
ftr-395	178	6	.	.	PROPN
ftr-395	178	7	23	23	NUM
ftr-395	178	8	,	,	PUNCT
ftr-395	178	9	2007	2007	NUM
ftr-395	178	10	)	)	PUNCT
ftr-395	178	11	.	.	PUNCT
ftr-395	179	1	36	36	NUM
ftr-395	179	2	.	.	X
ftr-395	180	1	e.g.	e.g.	ADV
ftr-395	180	2	,	,	PUNCT
ftr-395	180	3	hellerstein	hellerstein	NOUN
ftr-395	180	4	&	&	CCONJ
ftr-395	180	5	hellerstein	hellerstein	PROPN
ftr-395	180	6	,	,	PUNCT
ftr-395	180	7	supra	supra	PROPN
ftr-395	180	8	note	note	PROPN
ftr-395	180	9	7	7	NUM
ftr-395	180	10	(	(	PUNCT
ftr-395	180	11	noting	note	VERB
ftr-395	180	12	that	that	SCONJ
ftr-395	180	13	it	it	PRON
ftr-395	180	14	is	be	AUX
ftr-395	180	15	generally	generally	ADV
ftr-395	180	16	the	the	DET
ftr-395	180	17	credit	credit	NOUN
ftr-395	180	18	granting	grant	VERB
ftr-395	180	19	state	state	NOUN
ftr-395	180	20	that	that	SCONJ
ftr-395	180	21	"	"	PUNCT
ftr-395	180	22	determines	determine	VERB
ftr-395	180	23	the	the	DET
ftr-395	180	24	sourcing	sourcing	NOUN
ftr-395	180	25	rules	rule	NOUN
ftr-395	180	26	that	that	PRON
ftr-395	180	27	are	be	AUX
ftr-395	180	28	used	use	VERB
ftr-395	180	29	to	to	PART
ftr-395	180	30	determine	determine	VERB
ftr-395	180	31	whether	whether	SCONJ
ftr-395	180	32	the	the	DET
ftr-395	180	33	state	state	NOUN
ftr-395	180	34	that	that	PRON
ftr-395	180	35	is	be	AUX
ftr-395	180	36	purporting	purport	VERB
ftr-395	180	37	to	to	ADP
ftr-395	180	38	tax	tax	NOUN
ftr-395	180	39	on	on	ADP
ftr-395	180	40	a	a	DET
ftr-395	180	41	source	source	NOUN
ftr-395	180	42	basis	basis	NOUN
ftr-395	180	43	is	be	AUX
ftr-395	180	44	taxing	tax	VERB
ftr-395	180	45	income	income	NOUN
ftr-395	180	46	that	that	PRON
ftr-395	180	47	has	have	VERB
ftr-395	180	48	its	its	PRON
ftr-395	180	49	source	source	NOUN
ftr-395	180	50	in	in	ADP
ftr-395	180	51	that	that	DET
ftr-395	180	52	country	country	NOUN
ftr-395	180	53	for	for	ADP
ftr-395	180	54	tax	tax	NOUN
ftr-395	180	55	credit	credit	NOUN
ftr-395	180	56	purposes	purpose	NOUN
ftr-395	180	57	"	"	PUNCT
ftr-395	180	58	which	which	PRON
ftr-395	180	59	can	can	AUX
ftr-395	180	60	"	"	PUNCT
ftr-395	180	61	result	result	VERB
ftr-395	180	62	in	in	ADP
ftr-395	180	63	double	double	ADJ
ftr-395	180	64	taxation	taxation	NOUN
ftr-395	180	65	"	"	PUNCT
ftr-395	180	66	)	)	PUNCT
ftr-395	180	67	.	.	PUNCT
ftr-395	181	1	37	37	NUM
ftr-395	181	2	.	.	PUNCT
ftr-395	182	1	indeed	indeed	ADV
ftr-395	182	2	,	,	PUNCT
ftr-395	182	3	this	this	PRON
ftr-395	182	4	was	be	AUX
ftr-395	182	5	the	the	DET
ftr-395	182	6	exact	exact	ADJ
ftr-395	182	7	situation	situation	NOUN
ftr-395	182	8	facing	face	VERB
ftr-395	182	9	law	law	NOUN
ftr-395	182	10	professor	professor	NOUN
ftr-395	182	11	edward	edward	PROPN
ftr-395	182	12	zelinsky	zelinsky	PROPN
ftr-395	182	13	when	when	SCONJ
ftr-395	182	14	new	new	PROPN
ftr-395	182	15	york	york	PROPN
ftr-395	182	16	and	and	CCONJ
ftr-395	182	17	connecticut	connecticut	PROPN
ftr-395	182	18	both	both	PRON
ftr-395	182	19	taxed	tax	VERB
ftr-395	182	20	the	the	DET
ftr-395	182	21	income	income	NOUN
ftr-395	182	22	he	he	PRON
ftr-395	182	23	earned	earn	VERB
ftr-395	182	24	as	as	ADP
ftr-395	182	25	a	a	DET
ftr-395	182	26	law	law	NOUN
ftr-395	182	27	professor	professor	NOUN
ftr-395	182	28	for	for	ADP
ftr-395	182	29	benjamin	benjamin	PROPN
ftr-395	182	30	n.	n.	PROPN
ftr-395	182	31	cardozo	cardozo	PROPN
ftr-395	182	32	school	school	PROPN
ftr-395	182	33	of	of	ADP
ftr-395	182	34	law	law	NOUN
ftr-395	182	35	.	.	PUNCT
ftr-395	183	1	the	the	DET
ftr-395	183	2	factual	factual	ADJ
ftr-395	183	3	scenario	scenario	NOUN
ftr-395	183	4	is	be	AUX
ftr-395	183	5	detailed	detail	VERB
ftr-395	183	6	in	in	ADP
ftr-395	183	7	the	the	DET
ftr-395	183	8	new	new	PROPN
ftr-395	183	9	york	york	PROPN
ftr-395	183	10	court	court	PROPN
ftr-395	183	11	of	of	ADP
ftr-395	183	12	appeals	appeal	NOUN
ftr-395	183	13	decision	decision	NOUN
ftr-395	183	14	reported	report	VERB
ftr-395	183	15	at	at	ADP
ftr-395	183	16	zelinsky	zelinsky	ADJ
ftr-395	183	17	v.	v.	ADP
ftr-395	183	18	tax	tax	NOUN
ftr-395	183	19	appeals	appeal	NOUN
ftr-395	183	20	tribunal	tribunal	NOUN
ftr-395	183	21	,	,	PUNCT
ftr-395	183	22	801	801	NUM
ftr-395	183	23	n.e.2d	n.e.2d	NOUN
ftr-395	183	24	840	840	NUM
ftr-395	183	25	(	(	PUNCT
ftr-395	183	26	n.y	n.y	PROPN
ftr-395	183	27	.	.	PROPN
ftr-395	183	28	2003	2003	NUM
ftr-395	183	29	)	)	PUNCT
ftr-395	183	30	cert	cert	NOUN
ftr-395	183	31	.	.	PUNCT
ftr-395	184	1	denied	deny	VERB
ftr-395	184	2	541	541	NUM
ftr-395	184	3	u.s	u.s	PROPN
ftr-395	184	4	.	.	PROPN
ftr-395	184	5	1009	1009	NUM
ftr-395	184	6	(	(	PUNCT
ftr-395	184	7	2004	2004	NUM
ftr-395	184	8	)	)	PUNCT
ftr-395	184	9	.	.	PUNCT
ftr-395	185	1	for	for	ADP
ftr-395	185	2	a	a	DET
ftr-395	185	3	discussion	discussion	NOUN
ftr-395	185	4	of	of	ADP
ftr-395	185	5	the	the	DET
ftr-395	185	6	zelinsky	zelinsky	ADJ
ftr-395	185	7	case	case	NOUN
ftr-395	185	8	,	,	PUNCT
ftr-395	185	9	see	see	VERB
ftr-395	185	10	infra	infra	NOUN
ftr-395	185	11	notes	note	NOUN
ftr-395	185	12	204	204	NUM
ftr-395	185	13	,	,	PUNCT
ftr-395	185	14	210	210	NUM
ftr-395	185	15	and	and	CCONJ
ftr-395	185	16	corresponding	correspond	VERB
ftr-395	185	17	text	text	NOUN
ftr-395	185	18	.	.	PUNCT
ftr-395	186	1	38	38	NUM
ftr-395	186	2	.	.	PUNCT
ftr-395	187	1	"	"	PUNCT
ftr-395	187	2	it	it	PRON
ftr-395	187	3	is	be	AUX
ftr-395	187	4	well	well	ADV
ftr-395	187	5	established	establish	VERB
ftr-395	187	6	.	.	PUNCT
ftr-395	187	7	.	.	PUNCT
ftr-395	187	8	.	.	PUNCT
ftr-395	188	1	that	that	SCONJ
ftr-395	188	2	the	the	DET
ftr-395	188	3	due	due	ADJ
ftr-395	188	4	process	process	NOUN
ftr-395	188	5	clause	clause	NOUN
ftr-395	188	6	imposes	impose	VERB
ftr-395	188	7	no	no	DET
ftr-395	188	8	restraints	restraint	NOUN
ftr-395	188	9	on	on	ADP
ftr-395	188	10	such	such	ADJ
ftr-395	188	11	double	double	ADJ
ftr-395	188	12	taxation	taxation	NOUN
ftr-395	188	13	(	(	PUNCT
ftr-395	188	14	state	state	NOUN
ftr-395	188	15	power	power	NOUN
ftr-395	188	16	to	to	PART
ftr-395	188	17	tax	tax	NOUN
ftr-395	188	18	based	base	VERB
ftr-395	188	19	on	on	ADP
ftr-395	188	20	both	both	DET
ftr-395	188	21	residence	residence	NOUN
ftr-395	188	22	and	and	CCONJ
ftr-395	188	23	source	source	NOUN
ftr-395	188	24	)	)	PUNCT
ftr-395	188	25	.	.	PUNCT
ftr-395	188	26	"	"	PUNCT
ftr-395	189	1	hellerstein	hellerstein	NOUN
ftr-395	189	2	&	&	CCONJ
ftr-395	189	3	hellerstein	hellerstein	PROPN
ftr-395	189	4	,	,	PUNCT
ftr-395	189	5	supra	supra	PROPN
ftr-395	189	6	note	note	NOUN
ftr-395	189	7	7	7	NUM
ftr-395	189	8	,	,	PUNCT
ftr-395	189	9	at	at	ADP
ftr-395	189	10	942	942	NUM
ftr-395	189	11	.	.	PUNCT
ftr-395	190	1	"	"	PUNCT
ftr-395	190	2	to	to	PART
ftr-395	190	3	deal	deal	VERB
ftr-395	190	4	with	with	ADP
ftr-395	190	5	the	the	DET
ftr-395	190	6	problem	problem	NOUN
ftr-395	190	7	[	[	X
ftr-395	190	8	vol	vol	X
ftr-395	190	9	8:8	8:8	NUM
ftr-395	190	10	tax	tax	NOUN
ftr-395	190	11	my	my	PRON
ftr-395	190	12	ride	ride	NOUN
ftr-395	190	13	returning	return	VERB
ftr-395	190	14	to	to	ADP
ftr-395	190	15	the	the	DET
ftr-395	190	16	example	example	NOUN
ftr-395	190	17	set	set	VERB
ftr-395	190	18	out	out	ADP
ftr-395	190	19	in	in	ADP
ftr-395	190	20	the	the	DET
ftr-395	190	21	introduction	introduction	NOUN
ftr-395	190	22	:	:	PUNCT
ftr-395	190	23	let	let	VERB
ftr-395	190	24	us	we	PRON
ftr-395	190	25	now	now	ADV
ftr-395	190	26	assume	assume	VERB
ftr-395	190	27	that	that	SCONJ
ftr-395	190	28	our	our	PRON
ftr-395	190	29	commuter	commuter	NOUN
ftr-395	190	30	and	and	CCONJ
ftr-395	190	31	her	her	PRON
ftr-395	190	32	employer	employer	NOUN
ftr-395	190	33	decide	decide	VERB
ftr-395	190	34	that	that	SCONJ
ftr-395	190	35	they	they	PRON
ftr-395	190	36	should	should	AUX
ftr-395	190	37	capitalize	capitalize	VERB
ftr-395	190	38	on	on	ADP
ftr-395	190	39	the	the	DET
ftr-395	190	40	ease	ease	NOUN
ftr-395	190	41	and	and	CCONJ
ftr-395	190	42	benefits	benefit	NOUN
ftr-395	190	43	of	of	ADP
ftr-395	190	44	telecommuting	telecommuting	NOUN
ftr-395	190	45	,	,	PUNCT
ftr-395	190	46	and	and	CCONJ
ftr-395	190	47	the	the	DET
ftr-395	190	48	employer	employer	NOUN
ftr-395	190	49	directs	direct	VERB
ftr-395	190	50	our	our	PRON
ftr-395	190	51	commuter	commuter	NOUN
ftr-395	190	52	to	to	PART
ftr-395	190	53	work	work	VERB
ftr-395	190	54	at	at	ADV
ftr-395	190	55	least	least	ADV
ftr-395	190	56	two	two	NUM
ftr-395	190	57	days	day	NOUN
ftr-395	190	58	a	a	DET
ftr-395	190	59	week	week	NOUN
ftr-395	190	60	,	,	PUNCT
ftr-395	190	61	or	or	CCONJ
ftr-395	190	62	40	40	NUM
ftr-395	190	63	%	%	NOUN
ftr-395	190	64	of	of	ADP
ftr-395	190	65	the	the	DET
ftr-395	190	66	time	time	NOUN
ftr-395	190	67	,	,	PUNCT
ftr-395	190	68	from	from	ADP
ftr-395	190	69	home	home	NOUN
ftr-395	190	70	.	.	PUNCT
ftr-395	191	1	they	they	PRON
ftr-395	191	2	hope	hope	VERB
ftr-395	191	3	that	that	SCONJ
ftr-395	191	4	this	this	DET
ftr-395	191	5	arrangement	arrangement	NOUN
ftr-395	191	6	will	will	AUX
ftr-395	191	7	serve	serve	VERB
ftr-395	191	8	them	they	PRON
ftr-395	191	9	both	both	PRON
ftr-395	191	10	allowing	allow	VERB
ftr-395	191	11	the	the	DET
ftr-395	191	12	employee	employee	NOUN
ftr-395	191	13	to	to	PART
ftr-395	191	14	avoid	avoid	VERB
ftr-395	191	15	commuting	commute	VERB
ftr-395	191	16	stress	stress	NOUN
ftr-395	191	17	and	and	CCONJ
ftr-395	191	18	be	be	AUX
ftr-395	191	19	more	more	ADV
ftr-395	191	20	productive	productive	ADJ
ftr-395	191	21	,	,	PUNCT
ftr-395	191	22	and	and	CCONJ
ftr-395	191	23	enabling	enable	VERB
ftr-395	191	24	the	the	DET
ftr-395	191	25	employer	employer	NOUN
ftr-395	191	26	to	to	PART
ftr-395	191	27	reap	reap	VERB
ftr-395	191	28	the	the	DET
ftr-395	191	29	benefits	benefit	NOUN
ftr-395	191	30	of	of	ADP
ftr-395	191	31	the	the	DET
ftr-395	191	32	increased	increase	VERB
ftr-395	191	33	productivity	productivity	NOUN
ftr-395	191	34	,	,	PUNCT
ftr-395	191	35	retain	retain	VERB
ftr-395	191	36	a	a	DET
ftr-395	191	37	valued	value	VERB
ftr-395	191	38	employee	employee	NOUN
ftr-395	191	39	and	and	CCONJ
ftr-395	191	40	save	save	VERB
ftr-395	191	41	on	on	ADP
ftr-395	191	42	overhead.39	overhead.39	NOUN
ftr-395	191	43	both	both	DET
ftr-395	191	44	states	state	NOUN
ftr-395	191	45	now	now	ADV
ftr-395	191	46	have	have	VERB
ftr-395	191	47	a	a	DET
ftr-395	191	48	legitimate	legitimate	ADJ
ftr-395	191	49	claim	claim	NOUN
ftr-395	191	50	to	to	PART
ftr-395	191	51	consider	consider	VERB
ftr-395	191	52	the	the	DET
ftr-395	191	53	income	income	NOUN
ftr-395	191	54	that	that	PRON
ftr-395	191	55	the	the	DET
ftr-395	191	56	commuter	commuter	NOUN
ftr-395	191	57	earns	earn	VERB
ftr-395	191	58	while	while	SCONJ
ftr-395	191	59	working	work	VERB
ftr-395	191	60	from	from	ADP
ftr-395	191	61	home	home	NOUN
ftr-395	191	62	to	to	PART
ftr-395	191	63	be	be	AUX
ftr-395	191	64	sourced	source	VERB
ftr-395	191	65	to	to	ADP
ftr-395	191	66	their	their	PRON
ftr-395	191	67	state	state	NOUN
ftr-395	191	68	.	.	PUNCT
ftr-395	192	1	if	if	SCONJ
ftr-395	192	2	minnesota	minnesota	PROPN
ftr-395	192	3	continues	continue	VERB
ftr-395	192	4	to	to	PART
ftr-395	192	5	lay	lay	VERB
ftr-395	192	6	claim	claim	NOUN
ftr-395	192	7	to	to	ADP
ftr-395	192	8	the	the	DET
ftr-395	192	9	income	income	NOUN
ftr-395	192	10	tax	tax	NOUN
ftr-395	192	11	revenues	revenue	NOUN
ftr-395	192	12	,	,	PUNCT
ftr-395	192	13	and	and	CCONJ
ftr-395	192	14	wisconsin	wisconsin	PROPN
ftr-395	192	15	does	do	VERB
ftr-395	192	16	as	as	ADV
ftr-395	192	17	well	well	ADV
ftr-395	192	18	,	,	PUNCT
ftr-395	192	19	so	so	SCONJ
ftr-395	192	20	that	that	SCONJ
ftr-395	192	21	so	so	SCONJ
ftr-395	192	22	that	that	SCONJ
ftr-395	192	23	the	the	DET
ftr-395	192	24	commuter	commuter	NOUN
ftr-395	192	25	pays	pay	VERB
ftr-395	192	26	income	income	NOUN
ftr-395	192	27	tax	tax	NOUN
ftr-395	192	28	on	on	ADP
ftr-395	192	29	approximately	approximately	ADV
ftr-395	192	30	126%41	126%41	NUM
ftr-395	192	31	of	of	ADP
ftr-395	192	32	her	her	PRON
ftr-395	192	33	income	income	NOUN
ftr-395	192	34	,	,	PUNCT
ftr-395	192	35	is	be	AUX
ftr-395	192	36	there	there	PRON
ftr-395	192	37	any	any	DET
ftr-395	192	38	constitutional	constitutional	ADJ
ftr-395	192	39	redress	redress	NOUN
ftr-395	192	40	?	?	PUNCT
ftr-395	193	1	b.	b.	PROPN
ftr-395	193	2	apportionment	apportionment	NOUN
ftr-395	193	3	:	:	PUNCT
ftr-395	193	4	taxation	taxation	NOUN
ftr-395	193	5	of	of	ADP
ftr-395	193	6	business	business	NOUN
ftr-395	193	7	income	income	NOUN
ftr-395	193	8	now	now	ADV
ftr-395	193	9	assume	assume	VERB
ftr-395	193	10	our	our	PRON
ftr-395	193	11	commuter	commuter	NOUN
ftr-395	193	12	is	be	AUX
ftr-395	193	13	not	not	PART
ftr-395	193	14	a	a	DET
ftr-395	193	15	commuter	commuter	NOUN
ftr-395	193	16	,	,	PUNCT
ftr-395	193	17	but	but	CCONJ
ftr-395	193	18	instead	instead	ADV
ftr-395	193	19	,	,	PUNCT
ftr-395	193	20	a	a	DET
ftr-395	193	21	business	business	NOUN
ftr-395	193	22	headquartered	headquarter	VERB
ftr-395	193	23	in	in	ADP
ftr-395	193	24	wisconsin	wisconsin	NOUN
ftr-395	193	25	doing	do	VERB
ftr-395	193	26	business	business	NOUN
ftr-395	193	27	nationally	nationally	ADV
ftr-395	193	28	.	.	PUNCT
ftr-395	194	1	if	if	SCONJ
ftr-395	194	2	our	our	PRON
ftr-395	194	3	commuter	commuter	NOUN
ftr-395	194	4	were	be	AUX
ftr-395	194	5	such	such	DET
ftr-395	194	6	a	a	DET
ftr-395	194	7	multistate	multistate	NOUN
ftr-395	194	8	business	business	NOUN
ftr-395	194	9	,	,	PUNCT
ftr-395	194	10	the	the	DET
ftr-395	194	11	constitution	constitution	NOUN
ftr-395	194	12	would	would	AUX
ftr-395	194	13	indeed	indeed	ADV
ftr-395	194	14	provide	provide	VERB
ftr-395	194	15	protection	protection	NOUN
ftr-395	194	16	from	from	ADP
ftr-395	194	17	multiple	multiple	ADJ
ftr-395	194	18	taxation.41	taxation.41	NOUN
ftr-395	194	19	in	in	ADP
ftr-395	194	20	particular	particular	ADJ
ftr-395	194	21	,	,	PUNCT
ftr-395	194	22	the	the	DET
ftr-395	194	23	due	due	ADJ
ftr-395	194	24	process	process	NOUN
ftr-395	194	25	of	of	ADP
ftr-395	194	26	double	double	ADJ
ftr-395	194	27	taxation	taxation	NOUN
ftr-395	194	28	resulting	result	VERB
ftr-395	194	29	from	from	ADP
ftr-395	194	30	the	the	DET
ftr-395	194	31	overlapping	overlap	VERB
ftr-395	194	32	claims	claim	NOUN
ftr-395	194	33	of	of	ADP
ftr-395	194	34	power	power	NOUN
ftr-395	194	35	to	to	PART
ftr-395	194	36	tax	tax	VERB
ftr-395	194	37	on	on	ADP
ftr-395	194	38	the	the	DET
ftr-395	194	39	basis	basis	NOUN
ftr-395	194	40	of	of	ADP
ftr-395	194	41	residence	residence	NOUN
ftr-395	194	42	and	and	CCONJ
ftr-395	194	43	source	source	NOUN
ftr-395	194	44	,	,	PUNCT
ftr-395	194	45	all	all	DET
ftr-395	194	46	states	state	NOUN
ftr-395	194	47	with	with	ADP
ftr-395	194	48	broad	broad	ADV
ftr-395	194	49	-	-	PUNCT
ftr-395	194	50	based	base	VERB
ftr-395	194	51	personal	personal	ADJ
ftr-395	194	52	income	income	NOUN
ftr-395	194	53	taxes	taxis	NOUN
ftr-395	194	54	provide	provide	VERB
ftr-395	194	55	a	a	DET
ftr-395	194	56	credit	credit	NOUN
ftr-395	194	57	for	for	ADP
ftr-395	194	58	taxes	taxis	NOUN
ftr-395	194	59	paid	pay	VERB
ftr-395	194	60	by	by	ADP
ftr-395	194	61	their	their	PRON
ftr-395	194	62	residents	resident	NOUN
ftr-395	194	63	to	to	ADP
ftr-395	194	64	other	other	ADJ
ftr-395	194	65	states	state	NOUN
ftr-395	194	66	.	.	PUNCT
ftr-395	194	67	"	"	PUNCT
ftr-395	195	1	i	i	PRON
ftr-395	195	2	d.	d.	VERB
ftr-395	195	3	this	this	DET
ftr-395	195	4	same	same	ADJ
ftr-395	195	5	problem	problem	NOUN
ftr-395	195	6	of	of	ADP
ftr-395	195	7	potential	potential	ADJ
ftr-395	195	8	"	"	PUNCT
ftr-395	195	9	double	double	ADJ
ftr-395	195	10	"	"	PUNCT
ftr-395	195	11	taxation	taxation	NOUN
ftr-395	195	12	arises	arise	VERB
ftr-395	195	13	in	in	ADP
ftr-395	195	14	the	the	DET
ftr-395	195	15	international	international	ADJ
ftr-395	195	16	context	context	NOUN
ftr-395	195	17	.	.	PUNCT
ftr-395	196	1	in	in	ADP
ftr-395	196	2	international	international	ADJ
ftr-395	196	3	tax	tax	NOUN
ftr-395	196	4	"	"	PUNCT
ftr-395	196	5	the	the	DET
ftr-395	196	6	residence	residence	NOUN
ftr-395	196	7	country	country	NOUN
ftr-395	196	8	generally	generally	ADV
ftr-395	196	9	eliminates	eliminate	VERB
ftr-395	196	10	double	double	ADJ
ftr-395	196	11	taxation	taxation	NOUN
ftr-395	196	12	by	by	ADP
ftr-395	196	13	either	either	CCONJ
ftr-395	196	14	exempting	exempt	VERB
ftr-395	196	15	the	the	DET
ftr-395	196	16	item	item	NOUN
ftr-395	196	17	of	of	ADP
ftr-395	196	18	income	income	NOUN
ftr-395	196	19	from	from	ADP
ftr-395	196	20	its	its	PRON
ftr-395	196	21	tax	tax	NOUN
ftr-395	196	22	base	base	NOUN
ftr-395	196	23	or	or	CCONJ
ftr-395	196	24	by	by	ADP
ftr-395	196	25	giving	give	VERB
ftr-395	196	26	a	a	DET
ftr-395	196	27	credit	credit	NOUN
ftr-395	196	28	against	against	ADP
ftr-395	196	29	the	the	DET
ftr-395	196	30	domestic	domestic	ADJ
ftr-395	196	31	tax	tax	NOUN
ftr-395	196	32	liability	liability	NOUN
ftr-395	196	33	for	for	ADP
ftr-395	196	34	the	the	DET
ftr-395	196	35	foreign	foreign	ADJ
ftr-395	196	36	tax	tax	NOUN
ftr-395	196	37	.	.	PUNCT
ftr-395	196	38	"	"	PUNCT
ftr-395	197	1	hugh	hugh	PROPN
ftr-395	197	2	j.	j.	PROPN
ftr-395	197	3	ault	ault	PROPN
ftr-395	197	4	&	&	CCONJ
ftr-395	197	5	brian	brian	PROPN
ftr-395	197	6	j.	j.	PROPN
ftr-395	197	7	arnold	arnold	PROPN
ftr-395	197	8	,	,	PUNCT
ftr-395	197	9	comparative	comparative	ADJ
ftr-395	197	10	income	income	NOUN
ftr-395	197	11	taxation	taxation	NOUN
ftr-395	197	12	:	:	PUNCT
ftr-395	197	13	a	a	DET
ftr-395	197	14	structural	structural	ADJ
ftr-395	197	15	analysis	analysis	NOUN
ftr-395	197	16	357	357	NUM
ftr-395	197	17	(	(	PUNCT
ftr-395	197	18	2d	2d	NUM
ftr-395	197	19	ed	ed	NOUN
ftr-395	197	20	.	.	PUNCT
ftr-395	197	21	2004	2004	NUM
ftr-395	197	22	)	)	PUNCT
ftr-395	197	23	.	.	PUNCT
ftr-395	198	1	39	39	NUM
ftr-395	198	2	.	.	PUNCT
ftr-395	199	1	e.g.	e.g.	ADV
ftr-395	199	2	,	,	PUNCT
ftr-395	199	3	nick	nick	NOUN
ftr-395	199	4	paumgarten	paumgarten	NOUN
ftr-395	199	5	,	,	PUNCT
ftr-395	199	6	there	there	ADV
ftr-395	199	7	and	and	CCONJ
ftr-395	199	8	back	back	ADV
ftr-395	199	9	again	again	ADV
ftr-395	199	10	,	,	PUNCT
ftr-395	199	11	new	new	ADJ
ftr-395	199	12	yorker	yorker	NOUN
ftr-395	199	13	,	,	PUNCT
ftr-395	199	14	apr.16	apr.16	PROPN
ftr-395	199	15	,	,	PUNCT
ftr-395	199	16	2007	2007	NUM
ftr-395	199	17	,	,	PUNCT
ftr-395	199	18	at	at	ADP
ftr-395	199	19	58	58	NUM
ftr-395	199	20	,	,	PUNCT
ftr-395	199	21	64	64	NUM
ftr-395	199	22	,	,	PUNCT
ftr-395	199	23	available	available	ADJ
ftr-395	199	24	at	at	ADP
ftr-395	199	25	http://www.newyorker.com/reporting/2007/04/16/07041	http://www.newyorker.com/reporting/2007/04/16/07041	PROPN
ftr-395	199	26	6fa	6fa	ADJ
ftr-395	199	27	-	-	PUNCT
ftr-395	199	28	fact	fact	NOUN
ftr-395	199	29	paumgarten	paumgarten	NOUN
ftr-395	199	30	(	(	PUNCT
ftr-395	199	31	reporting	report	VERB
ftr-395	199	32	that	that	SCONJ
ftr-395	199	33	many	many	ADJ
ftr-395	199	34	studies	study	NOUN
ftr-395	199	35	have	have	AUX
ftr-395	199	36	shown	show	VERB
ftr-395	199	37	that	that	SCONJ
ftr-395	199	38	"	"	PUNCT
ftr-395	199	39	[	[	X
ftr-395	199	40	c]ommuting	c]ommute	VERB
ftr-395	199	41	makes	make	VERB
ftr-395	199	42	people	people	NOUN
ftr-395	199	43	unhappy	unhappy	ADJ
ftr-395	199	44	.....	.....	PUNCT
ftr-395	199	45	)	)	PUNCT
ftr-395	199	46	.	.	PUNCT
ftr-395	200	1	according	accord	VERB
ftr-395	200	2	to	to	ADP
ftr-395	200	3	harvard	harvard	PROPN
ftr-395	200	4	political	political	ADJ
ftr-395	200	5	scientist	scientist	NOUN
ftr-395	200	6	robert	robert	PROPN
ftr-395	200	7	putnam	putnam	PROPN
ftr-395	200	8	,	,	PUNCT
ftr-395	200	9	"	"	PUNCT
ftr-395	200	10	every	every	DET
ftr-395	200	11	ten	ten	NUM
ftr-395	200	12	minutes	minute	NOUN
ftr-395	200	13	of	of	ADP
ftr-395	200	14	commuting	commute	VERB
ftr-395	200	15	results	result	NOUN
ftr-395	200	16	in	in	ADP
ftr-395	200	17	10	10	NUM
ftr-395	200	18	%	%	NOUN
ftr-395	200	19	fewer	few	ADJ
ftr-395	200	20	social	social	ADJ
ftr-395	200	21	connections	connection	NOUN
ftr-395	200	22	"	"	PUNCT
ftr-395	200	23	i	i	PRON
ftr-395	200	24	d.	d.	PROPN
ftr-395	200	25	commuting	commuting	NOUN
ftr-395	200	26	can	can	AUX
ftr-395	200	27	also	also	ADV
ftr-395	200	28	take	take	VERB
ftr-395	200	29	a	a	DET
ftr-395	200	30	physical	physical	ADJ
ftr-395	200	31	toll	toll	NOUN
ftr-395	200	32	on	on	ADP
ftr-395	200	33	people	people	NOUN
ftr-395	200	34	.	.	PUNCT
ftr-395	201	1	"	"	PUNCT
ftr-395	201	2	researchers	researcher	NOUN
ftr-395	201	3	have	have	AUX
ftr-395	201	4	found	find	VERB
ftr-395	201	5	that	that	SCONJ
ftr-395	201	6	hours	hour	NOUN
ftr-395	201	7	spent	spend	VERB
ftr-395	201	8	behind	behind	ADP
ftr-395	201	9	the	the	DET
ftr-395	201	10	wheel	wheel	NOUN
ftr-395	201	11	raise	raise	VERB
ftr-395	201	12	blood	blood	NOUN
ftr-395	201	13	pressure	pressure	NOUN
ftr-395	201	14	and	and	CCONJ
ftr-395	201	15	cause	cause	VERB
ftr-395	201	16	workers	worker	NOUN
ftr-395	201	17	to	to	PART
ftr-395	201	18	get	get	VERB
ftr-395	201	19	sick	sick	ADJ
ftr-395	201	20	and	and	CCONJ
ftr-395	201	21	stay	stay	VERB
ftr-395	201	22	home	home	ADV
ftr-395	201	23	more	more	ADV
ftr-395	201	24	often	often	ADV
ftr-395	201	25	.	.	PUNCT
ftr-395	202	1	commuters	commuter	NOUN
ftr-395	202	2	have	have	VERB
ftr-395	202	3	lower	low	ADJ
ftr-395	202	4	thresholds	threshold	NOUN
ftr-395	202	5	for	for	ADP
ftr-395	202	6	frustration	frustration	NOUN
ftr-395	202	7	at	at	ADP
ftr-395	202	8	work	work	NOUN
ftr-395	202	9	,	,	PUNCT
ftr-395	202	10	suffer	suffer	VERB
ftr-395	202	11	more	more	ADJ
ftr-395	202	12	headaches	headache	NOUN
ftr-395	202	13	and	and	CCONJ
ftr-395	202	14	chest	chest	NOUN
ftr-395	202	15	pains	pain	NOUN
ftr-395	202	16	,	,	PUNCT
ftr-395	202	17	and	and	CCONJ
ftr-395	202	18	more	more	ADV
ftr-395	202	19	often	often	ADV
ftr-395	202	20	display	display	VERB
ftr-395	202	21	negative	negative	ADJ
ftr-395	202	22	moods	mood	NOUN
ftr-395	202	23	at	at	ADP
ftr-395	202	24	home	home	NOUN
ftr-395	202	25	in	in	ADP
ftr-395	202	26	the	the	DET
ftr-395	202	27	evenings	evening	NOUN
ftr-395	202	28	.	.	PUNCT
ftr-395	202	29	"	"	PUNCT
ftr-395	203	1	eric	eric	PROPN
ftr-395	203	2	m.	m.	PROPN
ftr-395	203	3	weiss	weiss	PROPN
ftr-395	203	4	,	,	PUNCT
ftr-395	203	5	your	your	PRON
ftr-395	203	6	car	car	NOUN
ftr-395	203	7	+	+	CCONJ
ftr-395	203	8	your	your	PRON
ftr-395	203	9	commute	commute	NOUN
ftr-395	203	10	=	=	PUNCT
ftr-395	203	11	a	a	DET
ftr-395	203	12	visit	visit	NOUN
ftr-395	203	13	to	to	ADP
ftr-395	203	14	your	your	PRON
ftr-395	203	15	doctor	doctor	NOUN
ftr-395	203	16	,	,	PUNCT
ftr-395	203	17	wash	wash	NOUN
ftr-395	203	18	.	.	PUNCT
ftr-395	204	1	post	post	NOUN
ftr-395	204	2	,	,	PUNCT
ftr-395	204	3	apr	apr	PROPN
ftr-395	204	4	.	.	PROPN
ftr-395	204	5	9	9	NUM
ftr-395	204	6	,	,	PUNCT
ftr-395	204	7	2007	2007	NUM
ftr-395	204	8	,	,	PUNCT
ftr-395	204	9	at	at	ADP
ftr-395	204	10	b01	b01	NOUN
ftr-395	204	11	.	.	PUNCT
ftr-395	205	1	40	40	NUM
ftr-395	205	2	.	.	PUNCT
ftr-395	205	3	recall	recall	VERB
ftr-395	205	4	that	that	SCONJ
ftr-395	205	5	our	our	PRON
ftr-395	205	6	commuter	commuter	NOUN
ftr-395	205	7	earns	earn	VERB
ftr-395	205	8	only	only	ADV
ftr-395	205	9	90	90	NUM
ftr-395	205	10	%	%	NOUN
ftr-395	205	11	of	of	ADP
ftr-395	205	12	her	her	PRON
ftr-395	205	13	income	income	NOUN
ftr-395	205	14	from	from	ADP
ftr-395	205	15	her	her	PRON
ftr-395	205	16	minnesota	minnesota	PROPN
ftr-395	205	17	job	job	NOUN
ftr-395	205	18	;	;	PUNCT
ftr-395	205	19	if	if	SCONJ
ftr-395	205	20	minnesota	minnesota	PROPN
ftr-395	205	21	continues	continue	VERB
ftr-395	205	22	to	to	PART
ftr-395	205	23	tax	tax	VERB
ftr-395	205	24	90	90	NUM
ftr-395	205	25	%	%	NOUN
ftr-395	205	26	,	,	PUNCT
ftr-395	205	27	and	and	CCONJ
ftr-395	205	28	wisconsin	wisconsin	PROPN
ftr-395	205	29	now	now	ADV
ftr-395	205	30	taxes	tax	VERB
ftr-395	205	31	40	40	NUM
ftr-395	205	32	%	%	NOUN
ftr-395	205	33	,	,	PUNCT
ftr-395	205	34	she	she	PRON
ftr-395	205	35	will	will	AUX
ftr-395	205	36	be	be	AUX
ftr-395	205	37	taxed	tax	VERB
ftr-395	205	38	on	on	ADP
ftr-395	205	39	approximately	approximately	ADV
ftr-395	205	40	126	126	NUM
ftr-395	205	41	%	%	NOUN
ftr-395	205	42	of	of	ADP
ftr-395	205	43	her	her	PRON
ftr-395	205	44	income	income	NOUN
ftr-395	205	45	.	.	PUNCT
ftr-395	206	1	41	41	NUM
ftr-395	206	2	.	.	PUNCT
ftr-395	207	1	hellerstein	hellerstein	PROPN
ftr-395	207	2	&	&	CCONJ
ftr-395	207	3	hellerstein	hellerstein	PROPN
ftr-395	207	4	,	,	PUNCT
ftr-395	207	5	supra	supra	PROPN
ftr-395	207	6	note	note	PROPN
ftr-395	207	7	8	8	NUM
ftr-395	207	8	,	,	PUNCT
ftr-395	207	9	at	at	ADP
ftr-395	207	10	192	192	NUM
ftr-395	207	11	-	-	SYM
ftr-395	207	12	325	325	NUM
ftr-395	207	13	,	,	PUNCT
ftr-395	207	14	351	351	NUM
ftr-395	207	15	-	-	SYM
ftr-395	207	16	426	426	NUM
ftr-395	207	17	(	(	PUNCT
ftr-395	207	18	discussing	discuss	VERB
ftr-395	207	19	,	,	PUNCT
ftr-395	207	20	respectively	respectively	ADV
ftr-395	207	21	,	,	PUNCT
ftr-395	207	22	commerce	commerce	NOUN
ftr-395	207	23	clause	clause	NOUN
ftr-395	207	24	and	and	CCONJ
ftr-395	207	25	due	due	ADJ
ftr-395	207	26	process	process	NOUN
ftr-395	207	27	clause	clause	NOUN
ftr-395	207	28	restrictions	restriction	NOUN
ftr-395	207	29	)	)	PUNCT
ftr-395	207	30	.	.	PUNCT
ftr-395	208	1	20081	20081	NUM
ftr-395	208	2	florida	florida	PROPN
ftr-395	208	3	tax	tax	PROPN
ftr-395	208	4	review	review	NOUN
ftr-395	208	5	clause42	clause42	NOUN
ftr-395	208	6	requires	require	VERB
ftr-395	208	7	that	that	SCONJ
ftr-395	208	8	a	a	DET
ftr-395	208	9	state	state	NOUN
ftr-395	208	10	not	not	PART
ftr-395	208	11	tax	tax	NOUN
ftr-395	208	12	income	income	NOUN
ftr-395	208	13	earned	earn	VERB
ftr-395	208	14	beyond	beyond	ADP
ftr-395	208	15	its	its	PRON
ftr-395	208	16	borders	border	NOUN
ftr-395	208	17	,	,	PUNCT
ftr-395	208	18	and	and	CCONJ
ftr-395	208	19	the	the	DET
ftr-395	208	20	commerce	commerce	NOUN
ftr-395	208	21	clause	clause	NOUN
ftr-395	208	22	limits	limit	VERB
ftr-395	208	23	taxes	taxis	NOUN
ftr-395	208	24	to	to	PART
ftr-395	208	25	income	income	VERB
ftr-395	208	26	that	that	PRON
ftr-395	208	27	is	be	AUX
ftr-395	208	28	"	"	PUNCT
ftr-395	208	29	fairly	fairly	ADV
ftr-395	208	30	apportioned	apportion	VERB
ftr-395	208	31	"	"	PUNCT
ftr-395	208	32	to	to	ADP
ftr-395	208	33	the	the	DET
ftr-395	208	34	taxing	tax	VERB
ftr-395	208	35	state.43	state.43	NOUN
ftr-395	208	36	the	the	DET
ftr-395	208	37	constitutional	constitutional	ADJ
ftr-395	208	38	requirement	requirement	NOUN
ftr-395	208	39	of	of	ADP
ftr-395	208	40	apportionment	apportionment	NOUN
ftr-395	208	41	will	will	AUX
ftr-395	208	42	be	be	AUX
ftr-395	208	43	discussed	discuss	VERB
ftr-395	208	44	at	at	ADP
ftr-395	208	45	length	length	NOUN
ftr-395	208	46	in	in	ADP
ftr-395	208	47	part	part	PROPN
ftr-395	208	48	ii	ii	NOUN
ftr-395	208	49	,	,	PUNCT
ftr-395	208	50	but	but	CCONJ
ftr-395	208	51	to	to	PART
ftr-395	208	52	illustrate	illustrate	VERB
ftr-395	208	53	,	,	PUNCT
ftr-395	208	54	assume	assume	VERB
ftr-395	208	55	the	the	DET
ftr-395	208	56	business	business	NOUN
ftr-395	208	57	earns	earn	VERB
ftr-395	208	58	40	40	NUM
ftr-395	208	59	%	%	NOUN
ftr-395	208	60	of	of	ADP
ftr-395	208	61	its	its	PRON
ftr-395	208	62	income	income	NOUN
ftr-395	208	63	in	in	ADP
ftr-395	208	64	wisconsin	wisconsin	PROPN
ftr-395	208	65	and	and	CCONJ
ftr-395	208	66	the	the	DET
ftr-395	208	67	remaining	remain	VERB
ftr-395	208	68	60	60	NUM
ftr-395	208	69	%	%	NOUN
ftr-395	208	70	in	in	ADP
ftr-395	208	71	minnesota	minnesota	PROPN
ftr-395	208	72	.	.	PUNCT
ftr-395	209	1	both	both	DET
ftr-395	209	2	states	state	NOUN
ftr-395	209	3	can	can	AUX
ftr-395	209	4	tax	tax	VERB
ftr-395	209	5	some	some	PRON
ftr-395	209	6	of	of	ADP
ftr-395	209	7	the	the	DET
ftr-395	209	8	business	business	NOUN
ftr-395	209	9	income	income	NOUN
ftr-395	209	10	,	,	PUNCT
ftr-395	209	11	but	but	CCONJ
ftr-395	209	12	neither	neither	DET
ftr-395	209	13	state	state	NOUN
ftr-395	209	14	can	can	AUX
ftr-395	209	15	tax	tax	VERB
ftr-395	209	16	100	100	NUM
ftr-395	209	17	%	%	NOUN
ftr-395	209	18	of	of	ADP
ftr-395	209	19	the	the	DET
ftr-395	209	20	income.44	income.44	NOUN
ftr-395	209	21	in	in	ADP
ftr-395	209	22	fact	fact	NOUN
ftr-395	209	23	,	,	PUNCT
ftr-395	209	24	the	the	DET
ftr-395	209	25	states	state	NOUN
ftr-395	209	26	have	have	AUX
ftr-395	209	27	developed	develop	VERB
ftr-395	209	28	relatively	relatively	ADV
ftr-395	209	29	sophisticated	sophisticated	ADJ
ftr-395	209	30	apportionment	apportionment	ADJ
ftr-395	209	31	formulas	formula	NOUN
ftr-395	209	32	and	and	CCONJ
ftr-395	209	33	schemes	scheme	NOUN
ftr-395	209	34	to	to	PART
ftr-395	209	35	tax	tax	NOUN
ftr-395	209	36	only	only	ADV
ftr-395	209	37	the	the	DET
ftr-395	209	38	income	income	NOUN
ftr-395	209	39	that	that	PRON
ftr-395	209	40	can	can	AUX
ftr-395	209	41	be	be	AUX
ftr-395	209	42	"	"	PUNCT
ftr-395	209	43	reasonably	reasonably	ADV
ftr-395	209	44	attributed	attribute	VERB
ftr-395	209	45	"	"	PUNCT
ftr-395	209	46	to	to	ADP
ftr-395	209	47	that	that	DET
ftr-395	209	48	state.45	state.45	VERB
ftr-395	209	49	when	when	SCONJ
ftr-395	209	50	a	a	DET
ftr-395	209	51	company	company	NOUN
ftr-395	209	52	operates	operate	VERB
ftr-395	209	53	in	in	ADP
ftr-395	209	54	multiple	multiple	ADJ
ftr-395	209	55	states	state	NOUN
ftr-395	209	56	,	,	PUNCT
ftr-395	209	57	it	it	PRON
ftr-395	209	58	can	can	AUX
ftr-395	209	59	be	be	AUX
ftr-395	209	60	quite	quite	ADV
ftr-395	209	61	difficult	difficult	ADJ
ftr-395	209	62	to	to	PART
ftr-395	209	63	decide	decide	VERB
ftr-395	209	64	where	where	SCONJ
ftr-395	209	65	income	income	NOUN
ftr-395	209	66	is	be	AUX
ftr-395	209	67	"	"	PUNCT
ftr-395	209	68	earned	earn	VERB
ftr-395	209	69	"	"	PUNCT
ftr-395	209	70	and	and	CCONJ
ftr-395	209	71	consequently	consequently	ADV
ftr-395	209	72	it	it	PRON
ftr-395	209	73	can	can	AUX
ftr-395	209	74	be	be	AUX
ftr-395	209	75	difficult	difficult	ADJ
ftr-395	209	76	to	to	PART
ftr-395	209	77	determine	determine	VERB
ftr-395	209	78	to	to	ADP
ftr-395	209	79	which	which	DET
ftr-395	209	80	state	state	NOUN
ftr-395	209	81	the	the	DET
ftr-395	209	82	income	income	NOUN
ftr-395	209	83	can	can	AUX
ftr-395	209	84	be	be	AUX
ftr-395	209	85	reasonably	reasonably	ADV
ftr-395	209	86	attributed	attribute	VERB
ftr-395	209	87	.	.	PUNCT
ftr-395	210	1	for	for	ADP
ftr-395	210	2	example	example	NOUN
ftr-395	210	3	,	,	PUNCT
ftr-395	210	4	if	if	SCONJ
ftr-395	210	5	a	a	DET
ftr-395	210	6	minnesota	minnesota	PROPN
ftr-395	210	7	company	company	NOUN
ftr-395	210	8	manufactures	manufacture	VERB
ftr-395	210	9	widgets	widget	NOUN
ftr-395	210	10	in	in	ADP
ftr-395	210	11	minnesota	minnesota	PROPN
ftr-395	210	12	and	and	CCONJ
ftr-395	210	13	then	then	ADV
ftr-395	210	14	sells	sell	VERB
ftr-395	210	15	the	the	DET
ftr-395	210	16	widgets	widget	NOUN
ftr-395	210	17	nationally	nationally	ADV
ftr-395	210	18	,	,	PUNCT
ftr-395	210	19	how	how	SCONJ
ftr-395	210	20	will	will	AUX
ftr-395	210	21	the	the	DET
ftr-395	210	22	company	company	NOUN
ftr-395	210	23	and	and	CCONJ
ftr-395	210	24	the	the	DET
ftr-395	210	25	state	state	NOUN
ftr-395	210	26	revenue	revenue	NOUN
ftr-395	210	27	departments	department	NOUN
ftr-395	210	28	determine	determine	VERB
ftr-395	210	29	the	the	DET
ftr-395	210	30	amount	amount	NOUN
ftr-395	210	31	of	of	ADP
ftr-395	210	32	income	income	NOUN
ftr-395	210	33	attributable	attributable	ADJ
ftr-395	210	34	to	to	ADP
ftr-395	210	35	each	each	DET
ftr-395	210	36	state	state	NOUN
ftr-395	210	37	?	?	PUNCT
ftr-395	211	1	assume	assume	VERB
ftr-395	211	2	the	the	DET
ftr-395	211	3	company	company	NOUN
ftr-395	211	4	makes	make	VERB
ftr-395	211	5	$	$	SYM
ftr-395	211	6	100	100	NUM
ftr-395	211	7	profit	profit	NOUN
ftr-395	211	8	on	on	ADP
ftr-395	211	9	the	the	DET
ftr-395	211	10	sale	sale	NOUN
ftr-395	211	11	of	of	ADP
ftr-395	211	12	a	a	DET
ftr-395	211	13	widget	widget	NOUN
ftr-395	211	14	and	and	CCONJ
ftr-395	211	15	the	the	DET
ftr-395	211	16	sale	sale	NOUN
ftr-395	211	17	42	42	NUM
ftr-395	211	18	.	.	PUNCT
ftr-395	212	1	the	the	DET
ftr-395	212	2	due	due	ADJ
ftr-395	212	3	process	process	NOUN
ftr-395	212	4	clause	clause	NOUN
ftr-395	212	5	also	also	ADV
ftr-395	212	6	applies	apply	VERB
ftr-395	212	7	to	to	ADP
ftr-395	212	8	taxation	taxation	NOUN
ftr-395	212	9	of	of	ADP
ftr-395	212	10	individual	individual	ADJ
ftr-395	212	11	income	income	NOUN
ftr-395	212	12	.	.	PUNCT
ftr-395	213	1	an	an	DET
ftr-395	213	2	individual	individual	NOUN
ftr-395	213	3	must	must	AUX
ftr-395	213	4	have	have	VERB
ftr-395	213	5	a	a	DET
ftr-395	213	6	nexus	nexus	NOUN
ftr-395	213	7	with	with	ADP
ftr-395	213	8	the	the	DET
ftr-395	213	9	taxing	tax	VERB
ftr-395	213	10	state	state	NOUN
ftr-395	213	11	for	for	SCONJ
ftr-395	213	12	the	the	DET
ftr-395	213	13	state	state	NOUN
ftr-395	213	14	to	to	PART
ftr-395	213	15	exert	exert	VERB
ftr-395	213	16	its	its	PRON
ftr-395	213	17	taxing	tax	VERB
ftr-395	213	18	authority	authority	NOUN
ftr-395	213	19	.	.	PUNCT
ftr-395	214	1	so	so	ADV
ftr-395	214	2	long	long	ADV
ftr-395	214	3	as	as	SCONJ
ftr-395	214	4	an	an	DET
ftr-395	214	5	employee	employee	NOUN
ftr-395	214	6	spends	spend	VERB
ftr-395	214	7	a	a	DET
ftr-395	214	8	minimal	minimal	ADJ
ftr-395	214	9	amount	amount	NOUN
ftr-395	214	10	of	of	ADP
ftr-395	214	11	time	time	NOUN
ftr-395	214	12	in	in	ADP
ftr-395	214	13	the	the	DET
ftr-395	214	14	state	state	NOUN
ftr-395	214	15	,	,	PUNCT
ftr-395	214	16	due	due	ADJ
ftr-395	214	17	process	process	NOUN
ftr-395	214	18	standards	standard	NOUN
ftr-395	214	19	are	be	AUX
ftr-395	214	20	satisfied	satisfied	ADJ
ftr-395	214	21	.	.	PUNCT
ftr-395	215	1	see	see	VERB
ftr-395	215	2	,	,	PUNCT
ftr-395	215	3	e.g.	e.g.	ADV
ftr-395	215	4	,	,	PUNCT
ftr-395	215	5	zelinsky	zelinsky	ADJ
ftr-395	215	6	v.	v.	ADP
ftr-395	215	7	tax	tax	NOUN
ftr-395	215	8	appeals	appeal	NOUN
ftr-395	215	9	tribunal	tribunal	NOUN
ftr-395	215	10	,	,	PUNCT
ftr-395	215	11	801	801	NUM
ftr-395	215	12	n.e.2d	n.e.2d	NOUN
ftr-395	215	13	840	840	NUM
ftr-395	215	14	,	,	PUNCT
ftr-395	215	15	849	849	NUM
ftr-395	215	16	(	(	PUNCT
ftr-395	215	17	n.y	n.y	PROPN
ftr-395	215	18	.	.	PROPN
ftr-395	215	19	2003	2003	NUM
ftr-395	215	20	)	)	PUNCT
ftr-395	215	21	,	,	PUNCT
ftr-395	215	22	cert	cert	PROPN
ftr-395	215	23	.	.	PUNCT
ftr-395	216	1	denied	deny	VERB
ftr-395	216	2	,	,	PUNCT
ftr-395	216	3	541	541	NUM
ftr-395	216	4	u.s	u.s	PROPN
ftr-395	216	5	.	.	PROPN
ftr-395	216	6	1009	1009	NUM
ftr-395	216	7	(	(	PUNCT
ftr-395	216	8	2004	2004	NUM
ftr-395	216	9	)	)	PUNCT
ftr-395	216	10	(	(	PUNCT
ftr-395	216	11	"	"	PUNCT
ftr-395	216	12	[	[	X
ftr-395	216	13	a	a	X
ftr-395	216	14	]	]	X
ftr-395	216	15	state	state	NOUN
ftr-395	216	16	...	...	PUNCT
ftr-395	216	17	may	may	AUX
ftr-395	216	18	not	not	PART
ftr-395	216	19	tax	tax	NOUN
ftr-395	216	20	value	value	NOUN
ftr-395	216	21	earned	earn	VERB
ftr-395	216	22	outside	outside	ADP
ftr-395	216	23	its	its	PRON
ftr-395	216	24	borders	border	NOUN
ftr-395	216	25	"	"	PUNCT
ftr-395	216	26	)	)	PUNCT
ftr-395	216	27	(	(	PUNCT
ftr-395	216	28	citing	cite	VERB
ftr-395	216	29	allied	ally	VERB
ftr-395	216	30	-	-	PUNCT
ftr-395	216	31	signal	signal	NOUN
ftr-395	216	32	,	,	PUNCT
ftr-395	216	33	inc	inc	PROPN
ftr-395	216	34	.	.	PROPN
ftr-395	216	35	v.	v.	ADP
ftr-395	216	36	director	director	PROPN
ftr-395	216	37	,	,	PUNCT
ftr-395	216	38	div	div	PROPN
ftr-395	216	39	.	.	PROPN
ftr-395	216	40	of	of	ADP
ftr-395	216	41	taxation	taxation	NOUN
ftr-395	216	42	,	,	PUNCT
ftr-395	216	43	504	504	NUM
ftr-395	216	44	u.s	u.s	PROPN
ftr-395	216	45	.	.	PROPN
ftr-395	216	46	768	768	NUM
ftr-395	216	47	,	,	PUNCT
ftr-395	216	48	777	777	NUM
ftr-395	216	49	,	,	PUNCT
ftr-395	216	50	(	(	PUNCT
ftr-395	216	51	1992	1992	NUM
ftr-395	216	52	)	)	PUNCT
ftr-395	216	53	)	)	PUNCT
ftr-395	216	54	.	.	PUNCT
ftr-395	217	1	43	43	NUM
ftr-395	217	2	.	.	PUNCT
ftr-395	218	1	quill	quill	PROPN
ftr-395	218	2	corp	corp	PROPN
ftr-395	218	3	.	.	PROPN
ftr-395	218	4	v.	v.	ADP
ftr-395	218	5	north	north	PROPN
ftr-395	218	6	dakota	dakota	PROPN
ftr-395	218	7	,	,	PUNCT
ftr-395	218	8	504	504	NUM
ftr-395	218	9	u.s	u.s	PROPN
ftr-395	218	10	.	.	PROPN
ftr-395	218	11	298	298	NUM
ftr-395	218	12	,	,	PUNCT
ftr-395	218	13	306	306	NUM
ftr-395	218	14	(	(	PUNCT
ftr-395	218	15	1992	1992	NUM
ftr-395	218	16	)	)	PUNCT
ftr-395	218	17	(	(	PUNCT
ftr-395	218	18	"	"	PUNCT
ftr-395	218	19	the	the	DET
ftr-395	218	20	due	due	ADJ
ftr-395	218	21	process	process	NOUN
ftr-395	218	22	clause	clause	NOUN
ftr-395	218	23	'	'	PUNCT
ftr-395	218	24	requires	require	VERB
ftr-395	218	25	some	some	DET
ftr-395	218	26	definite	definite	ADJ
ftr-395	218	27	link	link	NOUN
ftr-395	218	28	,	,	PUNCT
ftr-395	218	29	some	some	DET
ftr-395	218	30	minimum	minimum	ADJ
ftr-395	218	31	connection	connection	NOUN
ftr-395	218	32	,	,	PUNCT
ftr-395	218	33	between	between	ADP
ftr-395	218	34	a	a	DET
ftr-395	218	35	state	state	NOUN
ftr-395	218	36	and	and	CCONJ
ftr-395	218	37	the	the	DET
ftr-395	218	38	person	person	NOUN
ftr-395	218	39	,	,	PUNCT
ftr-395	218	40	property	property	NOUN
ftr-395	218	41	,	,	PUNCT
ftr-395	218	42	or	or	CCONJ
ftr-395	218	43	transaction	transaction	NOUN
ftr-395	218	44	it	it	PRON
ftr-395	218	45	seeks	seek	VERB
ftr-395	218	46	to	to	PART
ftr-395	218	47	tax	tax	VERB
ftr-395	218	48	.	.	PUNCT
ftr-395	219	1	"	"	PUNCT
ftr-395	219	2	'	'	PUNCT
ftr-395	219	3	(	(	PUNCT
ftr-395	219	4	quoting	quote	VERB
ftr-395	219	5	miller	miller	PROPN
ftr-395	219	6	bros	bros	PROPN
ftr-395	219	7	.	.	PROPN
ftr-395	219	8	co.	co.	PROPN
ftr-395	219	9	v.	v.	ADP
ftr-395	219	10	maryland	maryland	PROPN
ftr-395	219	11	,	,	PUNCT
ftr-395	220	1	347	347	NUM
ftr-395	220	2	u.s	u.s	PROPN
ftr-395	220	3	.	.	PROPN
ftr-395	220	4	340	340	NUM
ftr-395	220	5	,	,	PUNCT
ftr-395	220	6	344	344	NUM
ftr-395	220	7	-	-	SYM
ftr-395	220	8	45	45	NUM
ftr-395	220	9	(	(	PUNCT
ftr-395	220	10	1954	1954	NUM
ftr-395	220	11	)	)	PUNCT
ftr-395	220	12	)	)	PUNCT
ftr-395	220	13	;	;	PUNCT
ftr-395	220	14	complete	complete	VERB
ftr-395	220	15	auto	auto	PROPN
ftr-395	220	16	transit	transit	PROPN
ftr-395	220	17	inc	inc	PROPN
ftr-395	220	18	.	.	PROPN
ftr-395	221	1	v.	v.	PROPN
ftr-395	221	2	brady	brady	PROPN
ftr-395	221	3	,	,	PUNCT
ftr-395	222	1	430	430	NUM
ftr-395	222	2	u.s	u.s	PROPN
ftr-395	222	3	.	.	PROPN
ftr-395	222	4	274	274	NUM
ftr-395	222	5	,	,	PUNCT
ftr-395	222	6	279	279	NUM
ftr-395	222	7	(	(	PUNCT
ftr-395	222	8	1977	1977	NUM
ftr-395	222	9	)	)	PUNCT
ftr-395	222	10	(	(	PUNCT
ftr-395	222	11	setting	set	VERB
ftr-395	222	12	forth	forth	ADP
ftr-395	222	13	a	a	DET
ftr-395	222	14	four	four	NUM
ftr-395	222	15	-	-	PUNCT
ftr-395	222	16	prong	prong	NOUN
ftr-395	222	17	test	test	NOUN
ftr-395	222	18	that	that	PRON
ftr-395	222	19	state	state	NOUN
ftr-395	222	20	taxes	taxis	NOUN
ftr-395	222	21	must	must	AUX
ftr-395	222	22	pass	pass	VERB
ftr-395	222	23	to	to	PART
ftr-395	222	24	be	be	AUX
ftr-395	222	25	constitutional	constitutional	ADJ
ftr-395	222	26	per	per	ADP
ftr-395	222	27	the	the	DET
ftr-395	222	28	commerce	commerce	NOUN
ftr-395	222	29	clause	clause	NOUN
ftr-395	222	30	;	;	PUNCT
ftr-395	222	31	the	the	DET
ftr-395	222	32	prongs	prong	NOUN
ftr-395	222	33	include	include	VERB
ftr-395	222	34	(	(	PUNCT
ftr-395	222	35	1	1	X
ftr-395	222	36	)	)	PUNCT
ftr-395	222	37	the	the	DET
ftr-395	222	38	taxing	tax	VERB
ftr-395	222	39	state	state	NOUN
ftr-395	222	40	must	must	AUX
ftr-395	222	41	have	have	VERB
ftr-395	222	42	a	a	DET
ftr-395	222	43	substantial	substantial	ADJ
ftr-395	222	44	nexus	nexus	NOUN
ftr-395	222	45	to	to	ADP
ftr-395	222	46	the	the	DET
ftr-395	222	47	tax	tax	NOUN
ftr-395	222	48	,	,	PUNCT
ftr-395	222	49	(	(	PUNCT
ftr-395	222	50	2	2	X
ftr-395	222	51	)	)	PUNCT
ftr-395	222	52	the	the	DET
ftr-395	222	53	tax	tax	NOUN
ftr-395	222	54	must	must	AUX
ftr-395	222	55	be	be	AUX
ftr-395	222	56	fairly	fairly	ADV
ftr-395	222	57	apportioned	apportion	VERB
ftr-395	222	58	to	to	ADP
ftr-395	222	59	services	service	NOUN
ftr-395	222	60	provided	provide	VERB
ftr-395	222	61	by	by	ADP
ftr-395	222	62	the	the	DET
ftr-395	222	63	taxing	tax	VERB
ftr-395	222	64	state	state	NOUN
ftr-395	222	65	;	;	PUNCT
ftr-395	222	66	(	(	PUNCT
ftr-395	222	67	3	3	X
ftr-395	222	68	)	)	PUNCT
ftr-395	222	69	the	the	DET
ftr-395	222	70	tax	tax	NOUN
ftr-395	222	71	must	must	AUX
ftr-395	222	72	not	not	PART
ftr-395	222	73	discriminate	discriminate	VERB
ftr-395	222	74	;	;	PUNCT
ftr-395	222	75	and	and	CCONJ
ftr-395	222	76	(	(	PUNCT
ftr-395	222	77	4	4	X
ftr-395	222	78	)	)	PUNCT
ftr-395	222	79	the	the	DET
ftr-395	222	80	tax	tax	NOUN
ftr-395	222	81	must	must	AUX
ftr-395	222	82	be	be	AUX
ftr-395	222	83	fairly	fairly	ADV
ftr-395	222	84	related	relate	VERB
ftr-395	222	85	to	to	ADP
ftr-395	222	86	the	the	DET
ftr-395	222	87	services	service	NOUN
ftr-395	222	88	provided	provide	VERB
ftr-395	222	89	by	by	ADP
ftr-395	222	90	the	the	DET
ftr-395	222	91	state	state	NOUN
ftr-395	222	92	)	)	PUNCT
ftr-395	222	93	.	.	PUNCT
ftr-395	223	1	44	44	NUM
ftr-395	223	2	.	.	PUNCT
ftr-395	224	1	northwestern	northwestern	PROPN
ftr-395	224	2	states	states	PROPN
ftr-395	224	3	portland	portland	PROPN
ftr-395	224	4	cement	cement	PROPN
ftr-395	224	5	co.	co.	PROPN
ftr-395	224	6	v.	v.	ADP
ftr-395	224	7	minnesota	minnesota	PROPN
ftr-395	224	8	,	,	PUNCT
ftr-395	224	9	358	358	NUM
ftr-395	224	10	u.s	u.s	PROPN
ftr-395	224	11	.	.	PROPN
ftr-395	224	12	450	450	NUM
ftr-395	224	13	(	(	PUNCT
ftr-395	224	14	1959	1959	NUM
ftr-395	224	15	)	)	PUNCT
ftr-395	224	16	(	(	PUNCT
ftr-395	224	17	holding	hold	VERB
ftr-395	224	18	that	that	SCONJ
ftr-395	224	19	both	both	CCONJ
ftr-395	224	20	minnesota	minnesota	PROPN
ftr-395	224	21	and	and	CCONJ
ftr-395	224	22	iowa	iowa	PROPN
ftr-395	224	23	could	could	AUX
ftr-395	224	24	tax	tax	VERB
ftr-395	224	25	the	the	DET
ftr-395	224	26	income	income	NOUN
ftr-395	224	27	earned	earn	VERB
ftr-395	224	28	by	by	ADP
ftr-395	224	29	a	a	DET
ftr-395	224	30	corporation	corporation	NOUN
ftr-395	224	31	because	because	SCONJ
ftr-395	224	32	,	,	PUNCT
ftr-395	224	33	although	although	SCONJ
ftr-395	224	34	the	the	DET
ftr-395	224	35	corporation	corporation	NOUN
ftr-395	224	36	was	be	AUX
ftr-395	224	37	headquartered	headquarter	VERB
ftr-395	224	38	in	in	ADP
ftr-395	224	39	iowa	iowa	PROPN
ftr-395	224	40	,	,	PUNCT
ftr-395	224	41	it	it	PRON
ftr-395	224	42	made	make	VERB
ftr-395	224	43	sales	sale	NOUN
ftr-395	224	44	in	in	ADP
ftr-395	224	45	minnesota	minnesota	PROPN
ftr-395	224	46	as	as	ADV
ftr-395	224	47	well	well	ADV
ftr-395	224	48	as	as	ADP
ftr-395	224	49	iowa	iowa	PROPN
ftr-395	224	50	)	)	PUNCT
ftr-395	224	51	;	;	PUNCT
ftr-395	224	52	complete	complete	VERB
ftr-395	224	53	auto	auto	NOUN
ftr-395	224	54	transit	transit	NOUN
ftr-395	224	55	,	,	PUNCT
ftr-395	224	56	430	430	NUM
ftr-395	224	57	u.s	u.s	PROPN
ftr-395	224	58	.	.	PROPN
ftr-395	224	59	at	at	ADP
ftr-395	224	60	279	279	NUM
ftr-395	224	61	(	(	PUNCT
ftr-395	224	62	the	the	DET
ftr-395	224	63	tax	tax	NOUN
ftr-395	224	64	must	must	AUX
ftr-395	224	65	be	be	AUX
ftr-395	224	66	fairly	fairly	ADV
ftr-395	224	67	apportioned	apportion	VERB
ftr-395	224	68	to	to	ADP
ftr-395	224	69	services	service	NOUN
ftr-395	224	70	provided	provide	VERB
ftr-395	224	71	by	by	ADP
ftr-395	224	72	the	the	DET
ftr-395	224	73	taxing	tax	VERB
ftr-395	224	74	state	state	NOUN
ftr-395	224	75	)	)	PUNCT
ftr-395	224	76	;	;	PUNCT
ftr-395	224	77	moorman	moorman	NOUN
ftr-395	224	78	mfg	mfg	PROPN
ftr-395	224	79	.	.	PROPN
ftr-395	224	80	co.	co.	PROPN
ftr-395	225	1	v.	v.	ADP
ftr-395	225	2	bair	bair	PROPN
ftr-395	225	3	,	,	PUNCT
ftr-395	225	4	437	437	NUM
ftr-395	225	5	u.s	u.s	AUX
ftr-395	225	6	.	.	PROPN
ftr-395	225	7	267	267	NUM
ftr-395	225	8	,	,	PUNCT
ftr-395	225	9	273	273	NUM
ftr-395	225	10	(	(	PUNCT
ftr-395	225	11	1978	1978	NUM
ftr-395	225	12	)	)	PUNCT
ftr-395	225	13	(	(	PUNCT
ftr-395	225	14	a	a	DET
ftr-395	225	15	state	state	NOUN
ftr-395	225	16	is	be	AUX
ftr-395	225	17	not	not	PART
ftr-395	225	18	required	require	VERB
ftr-395	225	19	to	to	PART
ftr-395	225	20	apportion	apportion	VERB
ftr-395	225	21	by	by	ADP
ftr-395	225	22	identifying	identify	VERB
ftr-395	225	23	geographical	geographical	ADJ
ftr-395	225	24	source	source	NOUN
ftr-395	225	25	of	of	ADP
ftr-395	225	26	the	the	DET
ftr-395	225	27	corporations	corporation	NOUN
ftr-395	225	28	profits	profit	VERB
ftr-395	225	29	as	as	ADV
ftr-395	225	30	long	long	ADV
ftr-395	225	31	as	as	SCONJ
ftr-395	225	32	it	it	PRON
ftr-395	225	33	's	be	AUX
ftr-395	225	34	apportionment	apportionment	ADJ
ftr-395	225	35	method	method	NOUN
ftr-395	225	36	provides	provide	VERB
ftr-395	225	37	a	a	DET
ftr-395	225	38	"	"	PUNCT
ftr-395	225	39	rough	rough	ADJ
ftr-395	225	40	approximation	approximation	NOUN
ftr-395	225	41	of	of	ADP
ftr-395	225	42	a	a	DET
ftr-395	225	43	corporation	corporation	NOUN
ftr-395	225	44	's	's	PART
ftr-395	225	45	income	income	NOUN
ftr-395	225	46	that	that	PRON
ftr-395	225	47	is	be	AUX
ftr-395	225	48	reasonably	reasonably	ADV
ftr-395	225	49	related	related	ADJ
ftr-395	225	50	to	to	ADP
ftr-395	225	51	the	the	DET
ftr-395	225	52	activities	activity	NOUN
ftr-395	225	53	conducted	conduct	VERB
ftr-395	225	54	within	within	ADP
ftr-395	225	55	the	the	DET
ftr-395	225	56	taxing	tax	VERB
ftr-395	225	57	state	state	NOUN
ftr-395	225	58	.	.	PUNCT
ftr-395	226	1	"	"	PUNCT
ftr-395	226	2	)	)	PUNCT
ftr-395	226	3	.	.	PUNCT
ftr-395	227	1	45	45	NUM
ftr-395	227	2	.	.	PUNCT
ftr-395	227	3	to	to	PART
ftr-395	227	4	be	be	AUX
ftr-395	227	5	sure	sure	ADJ
ftr-395	227	6	,	,	PUNCT
ftr-395	227	7	the	the	DET
ftr-395	227	8	states	state	NOUN
ftr-395	227	9	are	be	AUX
ftr-395	227	10	at	at	ADP
ftr-395	227	11	times	time	NOUN
ftr-395	227	12	aggressive	aggressive	ADJ
ftr-395	227	13	in	in	ADP
ftr-395	227	14	reconfiguring	reconfigure	VERB
ftr-395	227	15	their	their	PRON
ftr-395	227	16	apportionment	apportionment	ADJ
ftr-395	227	17	schemes	scheme	NOUN
ftr-395	227	18	so	so	SCONJ
ftr-395	227	19	as	as	SCONJ
ftr-395	227	20	to	to	PART
ftr-395	227	21	apportion	apportion	VERB
ftr-395	227	22	to	to	ADP
ftr-395	227	23	themselves	themselves	PRON
ftr-395	227	24	as	as	ADP
ftr-395	227	25	much	much	ADJ
ftr-395	227	26	income	income	NOUN
ftr-395	227	27	as	as	ADP
ftr-395	227	28	possible	possible	ADJ
ftr-395	227	29	.	.	PUNCT
ftr-395	228	1	see	see	VERB
ftr-395	228	2	underwood	underwood	PROPN
ftr-395	228	3	typewriter	typewriter	PROPN
ftr-395	228	4	co.	co.	PROPN
ftr-395	228	5	v.	v.	ADP
ftr-395	228	6	chamberlain	chamberlain	PROPN
ftr-395	228	7	,	,	PUNCT
ftr-395	228	8	254	254	NUM
ftr-395	228	9	u.s	u.s	PROPN
ftr-395	228	10	.	.	PROPN
ftr-395	228	11	113	113	NUM
ftr-395	228	12	(	(	PUNCT
ftr-395	228	13	1920	1920	NUM
ftr-395	228	14	)	)	PUNCT
ftr-395	228	15	;	;	PUNCT
ftr-395	228	16	hans	hans	PROPN
ftr-395	228	17	rees	rees	PROPN
ftr-395	228	18	'	'	PART
ftr-395	228	19	sons	son	NOUN
ftr-395	228	20	,	,	PUNCT
ftr-395	228	21	inc	inc	PROPN
ftr-395	228	22	.	.	PROPN
ftr-395	229	1	v.	v.	PROPN
ftr-395	229	2	north	north	PROPN
ftr-395	229	3	carolina	carolina	PROPN
ftr-395	229	4	ex	ex	PROPN
ftr-395	229	5	rel	rel	PROPN
ftr-395	229	6	.	.	PUNCT
ftr-395	230	1	maxwell	maxwell	PROPN
ftr-395	230	2	,	,	PUNCT
ftr-395	230	3	283	283	NUM
ftr-395	230	4	u.s	u.s	PROPN
ftr-395	230	5	.	.	PROPN
ftr-395	230	6	123	123	NUM
ftr-395	230	7	(	(	PUNCT
ftr-395	230	8	1931	1931	NUM
ftr-395	230	9	)	)	PUNCT
ftr-395	230	10	;	;	PUNCT
ftr-395	230	11	butler	butler	PROPN
ftr-395	230	12	bros	bros	PROPN
ftr-395	230	13	.	.	PROPN
ftr-395	231	1	v.	v.	ADP
ftr-395	231	2	mccolgan	mccolgan	NOUN
ftr-395	231	3	,	,	PUNCT
ftr-395	231	4	315	315	NUM
ftr-395	231	5	u.s	u.s	PROPN
ftr-395	231	6	.	.	PROPN
ftr-395	231	7	501	501	NUM
ftr-395	231	8	(	(	PUNCT
ftr-395	231	9	1942	1942	NUM
ftr-395	231	10	)	)	PUNCT
ftr-395	231	11	.	.	PUNCT
ftr-395	232	1	[	[	X
ftr-395	232	2	vol	vol	NOUN
ftr-395	232	3	8:8	8:8	NUM
ftr-395	232	4	tax	tax	NOUN
ftr-395	232	5	my	my	PRON
ftr-395	232	6	ride	ride	NOUN
ftr-395	232	7	occurs	occur	VERB
ftr-395	232	8	in	in	ADP
ftr-395	232	9	iowa	iowa	PROPN
ftr-395	232	10	.	.	PUNCT
ftr-395	233	1	the	the	DET
ftr-395	233	2	near	near	ADP
ftr-395	233	3	impossible	impossible	ADJ
ftr-395	233	4	administrative	administrative	ADJ
ftr-395	233	5	task	task	NOUN
ftr-395	233	6	of	of	ADP
ftr-395	233	7	determining	determine	VERB
ftr-395	233	8	how	how	SCONJ
ftr-395	233	9	much	much	ADJ
ftr-395	233	10	of	of	ADP
ftr-395	233	11	the	the	DET
ftr-395	233	12	profit	profit	NOUN
ftr-395	233	13	should	should	AUX
ftr-395	233	14	be	be	AUX
ftr-395	233	15	attributed	attribute	VERB
ftr-395	233	16	to	to	ADP
ftr-395	233	17	(	(	PUNCT
ftr-395	233	18	and	and	CCONJ
ftr-395	233	19	therefore	therefore	ADV
ftr-395	233	20	taxable	taxable	ADJ
ftr-395	233	21	by	by	ADP
ftr-395	233	22	)	)	PUNCT
ftr-395	233	23	iowa	iowa	PROPN
ftr-395	233	24	and	and	CCONJ
ftr-395	233	25	how	how	SCONJ
ftr-395	233	26	much	much	ADJ
ftr-395	233	27	of	of	ADP
ftr-395	233	28	the	the	DET
ftr-395	233	29	profit	profit	NOUN
ftr-395	233	30	should	should	AUX
ftr-395	233	31	be	be	AUX
ftr-395	233	32	attributable	attributable	ADJ
ftr-395	233	33	to	to	ADP
ftr-395	233	34	(	(	PUNCT
ftr-395	233	35	and	and	CCONJ
ftr-395	233	36	therefore	therefore	ADV
ftr-395	233	37	taxable	taxable	ADJ
ftr-395	233	38	by	by	ADP
ftr-395	233	39	)	)	PUNCT
ftr-395	233	40	minnesota	minnesota	PROPN
ftr-395	233	41	has	have	AUX
ftr-395	233	42	led	lead	VERB
ftr-395	233	43	states	state	NOUN
ftr-395	233	44	to	to	PART
ftr-395	233	45	settle	settle	VERB
ftr-395	233	46	on	on	ADP
ftr-395	233	47	apportionment	apportionment	NOUN
ftr-395	233	48	.	.	PUNCT
ftr-395	234	1	almost	almost	ADV
ftr-395	234	2	all	all	DET
ftr-395	234	3	states	state	NOUN
ftr-395	234	4	that	that	PRON
ftr-395	234	5	impose	impose	VERB
ftr-395	234	6	a	a	DET
ftr-395	234	7	corporate	corporate	ADJ
ftr-395	234	8	income	income	NOUN
ftr-395	234	9	tax	tax	NOUN
ftr-395	234	10	use	use	VERB
ftr-395	234	11	some	some	DET
ftr-395	234	12	variation	variation	NOUN
ftr-395	234	13	of	of	ADP
ftr-395	234	14	a	a	DET
ftr-395	234	15	three	three	NUM
ftr-395	234	16	-	-	PUNCT
ftr-395	234	17	factor	factor	NOUN
ftr-395	234	18	apportionment	apportionment	ADJ
ftr-395	234	19	formula	formula	NOUN
ftr-395	234	20	in	in	ADP
ftr-395	234	21	an	an	DET
ftr-395	234	22	attempt	attempt	NOUN
ftr-395	234	23	to	to	PART
ftr-395	234	24	approximate	approximate	VERB
ftr-395	234	25	the	the	DET
ftr-395	234	26	amount	amount	NOUN
ftr-395	234	27	of	of	ADP
ftr-395	234	28	income	income	NOUN
ftr-395	234	29	attributable	attributable	ADJ
ftr-395	234	30	to	to	ADP
ftr-395	234	31	a	a	DET
ftr-395	234	32	taxing	tax	VERB
ftr-395	234	33	state	state	NOUN
ftr-395	234	34	.	.	PUNCT
ftr-395	235	1	4	4	NUM
ftr-395	235	2	the	the	DET
ftr-395	235	3	factors	factor	NOUN
ftr-395	235	4	almost	almost	ADV
ftr-395	235	5	universally	universally	ADV
ftr-395	235	6	include	include	VERB
ftr-395	235	7	sales	sale	NOUN
ftr-395	235	8	,	,	PUNCT
ftr-395	235	9	property	property	NOUN
ftr-395	235	10	,	,	PUNCT
ftr-395	235	11	and	and	CCONJ
ftr-395	235	12	payroll	payroll	NOUN
ftr-395	235	13	,	,	PUNCT
ftr-395	235	14	and	and	CCONJ
ftr-395	235	15	the	the	DET
ftr-395	235	16	goal	goal	NOUN
ftr-395	235	17	is	be	AUX
ftr-395	235	18	to	to	PART
ftr-395	235	19	make	make	VERB
ftr-395	235	20	a	a	DET
ftr-395	235	21	satisfactory	satisfactory	NOUN
ftr-395	235	22	,	,	PUNCT
ftr-395	235	23	albeit	albeit	SCONJ
ftr-395	235	24	rough	rough	ADJ
ftr-395	235	25	,	,	PUNCT
ftr-395	235	26	estimate	estimate	NOUN
ftr-395	235	27	of	of	ADP
ftr-395	235	28	how	how	SCONJ
ftr-395	235	29	income	income	NOUN
ftr-395	235	30	should	should	AUX
ftr-395	235	31	be	be	AUX
ftr-395	235	32	divvied	divvy	VERB
ftr-395	235	33	up	up	ADP
ftr-395	235	34	amongst	amongst	ADP
ftr-395	235	35	the	the	DET
ftr-395	235	36	states	state	NOUN
ftr-395	235	37	.	.	PUNCT
ftr-395	236	1	these	these	DET
ftr-395	236	2	three	three	NUM
ftr-395	236	3	factors	factor	NOUN
ftr-395	236	4	were	be	AUX
ftr-395	236	5	chosen	choose	VERB
ftr-395	236	6	because	because	SCONJ
ftr-395	236	7	each	each	DET
ftr-395	236	8	factor	factor	NOUN
ftr-395	236	9	represents	represent	VERB
ftr-395	236	10	an	an	DET
ftr-395	236	11	asset	asset	NOUN
ftr-395	236	12	commonly	commonly	ADV
ftr-395	236	13	understood	understand	VERB
ftr-395	236	14	to	to	PART
ftr-395	236	15	contribute	contribute	VERB
ftr-395	236	16	to	to	ADP
ftr-395	236	17	the	the	DET
ftr-395	236	18	ability	ability	NOUN
ftr-395	236	19	to	to	PART
ftr-395	236	20	generate	generate	VERB
ftr-395	236	21	income.47	income.47	NOUN
ftr-395	236	22	several	several	ADJ
ftr-395	236	23	states	state	NOUN
ftr-395	236	24	have	have	AUX
ftr-395	236	25	tinkered	tinker	VERB
ftr-395	236	26	with	with	ADP
ftr-395	236	27	the	the	DET
ftr-395	236	28	weight	weight	NOUN
ftr-395	236	29	given	give	VERB
ftr-395	236	30	to	to	ADP
ftr-395	236	31	each	each	DET
ftr-395	236	32	factor	factor	NOUN
ftr-395	236	33	,	,	PUNCT
ftr-395	236	34	a	a	DET
ftr-395	236	35	common	common	ADJ
ftr-395	236	36	maneuver	maneuver	NOUN
ftr-395	236	37	is	be	AUX
ftr-395	236	38	to	to	PART
ftr-395	236	39	double	double	ADJ
ftr-395	236	40	-	-	PUNCT
ftr-395	236	41	weight	weight	NOUN
ftr-395	236	42	the	the	DET
ftr-395	236	43	sales	sale	NOUN
ftr-395	236	44	factor,48	factor,48	NOUN
ftr-395	236	45	but	but	CCONJ
ftr-395	236	46	in	in	ADP
ftr-395	236	47	broad	broad	ADJ
ftr-395	236	48	strokes	stroke	NOUN
ftr-395	236	49	,	,	PUNCT
ftr-395	236	50	there	there	PRON
ftr-395	236	51	is	be	VERB
ftr-395	236	52	consensus	consensus	NOUN
ftr-395	236	53	on	on	ADP
ftr-395	236	54	how	how	SCONJ
ftr-395	236	55	to	to	PART
ftr-395	236	56	apportion	apportion	VERB
ftr-395	236	57	the	the	DET
ftr-395	236	58	income	income	NOUN
ftr-395	236	59	of	of	ADP
ftr-395	236	60	multistate	multistate	NOUN
ftr-395	236	61	businesses	business	NOUN
ftr-395	236	62	.	.	PUNCT
ftr-395	237	1	importantly	importantly	ADV
ftr-395	237	2	,	,	PUNCT
ftr-395	237	3	there	there	PRON
ftr-395	237	4	is	be	VERB
ftr-395	237	5	no	no	DET
ftr-395	237	6	dispute	dispute	NOUN
ftr-395	237	7	that	that	DET
ftr-395	237	8	apportionment	apportionment	NOUN
ftr-395	237	9	is	be	AUX
ftr-395	237	10	required	require	VERB
ftr-395	237	11	.	.	PUNCT
ftr-395	238	1	c.	c.	NOUN
ftr-395	238	2	what	what	PRON
ftr-395	238	3	's	be	AUX
ftr-395	238	4	good	good	ADJ
ftr-395	238	5	enough	enough	ADV
ftr-395	238	6	for	for	ADP
ftr-395	238	7	business	business	NOUN
ftr-395	238	8	income	income	NOUN
ftr-395	238	9	ought	ought	AUX
ftr-395	238	10	to	to	PART
ftr-395	238	11	be	be	AUX
ftr-395	238	12	good	good	ADJ
ftr-395	238	13	enough	enough	ADV
ftr-395	238	14	for	for	ADP
ftr-395	238	15	individual	individual	ADJ
ftr-395	238	16	income	income	NOUN
ftr-395	238	17	the	the	DET
ftr-395	238	18	states	state	NOUN
ftr-395	238	19	have	have	AUX
ftr-395	238	20	apportioned	apportion	VERB
ftr-395	238	21	corporate	corporate	ADJ
ftr-395	238	22	income	income	NOUN
ftr-395	238	23	for	for	ADP
ftr-395	238	24	years	year	NOUN
ftr-395	238	25	,	,	PUNCT
ftr-395	238	26	but	but	CCONJ
ftr-395	238	27	fail	fail	VERB
ftr-395	238	28	to	to	PART
ftr-395	238	29	apply	apply	VERB
ftr-395	238	30	those	those	DET
ftr-395	238	31	well	well	ADV
ftr-395	238	32	-	-	PUNCT
ftr-395	238	33	settled	settle	VERB
ftr-395	238	34	apportionment	apportionment	ADJ
ftr-395	238	35	rules	rule	NOUN
ftr-395	238	36	apply	apply	VERB
ftr-395	238	37	to	to	ADP
ftr-395	238	38	taxation	taxation	NOUN
ftr-395	238	39	of	of	ADP
ftr-395	238	40	individual	individual	ADJ
ftr-395	238	41	income	income	NOUN
ftr-395	238	42	.	.	PUNCT
ftr-395	239	1	49	49	NUM
ftr-395	239	2	the	the	DET
ftr-395	239	3	resistance	resistance	NOUN
ftr-395	239	4	to	to	ADP
ftr-395	239	5	application	application	NOUN
ftr-395	239	6	of	of	ADP
ftr-395	239	7	the	the	DET
ftr-395	239	8	apportionment	apportionment	ADJ
ftr-395	239	9	schemes	scheme	NOUN
ftr-395	239	10	probably	probably	ADV
ftr-395	239	11	has	have	VERB
ftr-395	239	12	several	several	ADJ
ftr-395	239	13	bases	basis	NOUN
ftr-395	239	14	,	,	PUNCT
ftr-395	239	15	but	but	CCONJ
ftr-395	239	16	a	a	DET
ftr-395	239	17	prime	prime	ADJ
ftr-395	239	18	suspect	suspect	NOUN
ftr-395	239	19	is	be	AUX
ftr-395	239	20	that	that	SCONJ
ftr-395	239	21	because	because	SCONJ
ftr-395	239	22	relatively	relatively	ADV
ftr-395	239	23	few	few	ADJ
ftr-395	239	24	individuals	individual	NOUN
ftr-395	239	25	earn	earn	VERB
ftr-395	239	26	their	their	PRON
ftr-395	239	27	income	income	NOUN
ftr-395	239	28	in	in	ADP
ftr-395	239	29	a	a	DET
ftr-395	239	30	state	state	NOUN
ftr-395	239	31	that	that	PRON
ftr-395	239	32	is	be	AUX
ftr-395	239	33	not	not	PART
ftr-395	239	34	their	their	PRON
ftr-395	239	35	home	home	NOUN
ftr-395	239	36	state	state	NOUN
ftr-395	239	37	,	,	PUNCT
ftr-395	239	38	the	the	DET
ftr-395	239	39	states	state	NOUN
ftr-395	239	40	have	have	AUX
ftr-395	239	41	not	not	PART
ftr-395	239	42	had	have	VERB
ftr-395	239	43	to	to	PART
ftr-395	239	44	address	address	VERB
ftr-395	239	45	apportionment.50	apportionment.50	NOUN
ftr-395	239	46	even	even	ADV
ftr-395	239	47	when	when	SCONJ
ftr-395	239	48	an	an	DET
ftr-395	239	49	individual	individual	NOUN
ftr-395	239	50	does	do	AUX
ftr-395	239	51	cross	cross	VERB
ftr-395	239	52	46	46	NUM
ftr-395	239	53	.	.	PUNCT
ftr-395	240	1	hellerstein	hellerstein	PROPN
ftr-395	240	2	&	&	CCONJ
ftr-395	240	3	hellerstein	hellerstein	PROPN
ftr-395	240	4	,	,	PUNCT
ftr-395	240	5	supra	supra	PROPN
ftr-395	240	6	note	note	NOUN
ftr-395	240	7	7	7	NUM
ftr-395	240	8	,	,	PUNCT
ftr-395	240	9	at	at	ADP
ftr-395	240	10	440	440	NUM
ftr-395	240	11	(	(	PUNCT
ftr-395	240	12	noting	note	VERB
ftr-395	240	13	that	that	SCONJ
ftr-395	240	14	the	the	DET
ftr-395	240	15	threefactor	threefactor	NOUN
ftr-395	240	16	test	test	NOUN
ftr-395	240	17	is	be	AUX
ftr-395	240	18	the	the	DET
ftr-395	240	19	most	most	ADV
ftr-395	240	20	widely	widely	ADV
ftr-395	240	21	used	use	VERB
ftr-395	240	22	formula	formula	NOUN
ftr-395	240	23	)	)	PUNCT
ftr-395	240	24	.	.	PUNCT
ftr-395	241	1	47	47	NUM
ftr-395	241	2	.	.	PUNCT
ftr-395	242	1	see	see	VERB
ftr-395	242	2	,	,	PUNCT
ftr-395	242	3	e.g.	e.g.	ADV
ftr-395	242	4	,	,	PUNCT
ftr-395	242	5	arthur	arthur	PROPN
ftr-395	242	6	d.	d.	PROPN
ftr-395	242	7	lynn	lynn	PROPN
ftr-395	242	8	,	,	PUNCT
ftr-395	242	9	jr	jr	PROPN
ftr-395	242	10	.	.	PROPN
ftr-395	242	11	,	,	PUNCT
ftr-395	242	12	the	the	DET
ftr-395	242	13	uniform	uniform	ADJ
ftr-395	242	14	division	division	NOUN
ftr-395	242	15	of	of	ADP
ftr-395	242	16	income	income	NOUN
ftr-395	242	17	for	for	ADP
ftr-395	242	18	tax	tax	NOUN
ftr-395	242	19	purposes	purpose	NOUN
ftr-395	242	20	act	act	VERB
ftr-395	242	21	re	re	VERB
ftr-395	242	22	-	-	VERB
ftr-395	242	23	examined	examined	ADJ
ftr-395	242	24	,	,	PUNCT
ftr-395	242	25	46	46	NUM
ftr-395	242	26	va	va	NOUN
ftr-395	242	27	.	.	PUNCT
ftr-395	243	1	l.	l.	PROPN
ftr-395	243	2	rev	rev	PROPN
ftr-395	243	3	.	.	PROPN
ftr-395	243	4	1257	1257	NUM
ftr-395	243	5	,	,	PUNCT
ftr-395	243	6	1261	1261	NUM
ftr-395	243	7	-	-	SYM
ftr-395	243	8	62	62	NUM
ftr-395	243	9	(	(	PUNCT
ftr-395	243	10	1960	1960	NUM
ftr-395	243	11	)	)	PUNCT
ftr-395	243	12	(	(	PUNCT
ftr-395	243	13	"	"	PUNCT
ftr-395	243	14	on	on	ADP
ftr-395	243	15	the	the	DET
ftr-395	243	16	basis	basis	NOUN
ftr-395	243	17	of	of	ADP
ftr-395	243	18	a	a	DET
ftr-395	243	19	trial	trial	NOUN
ftr-395	243	20	and	and	CCONJ
ftr-395	243	21	error	error	NOUN
ftr-395	243	22	process	process	NOUN
ftr-395	243	23	,	,	PUNCT
ftr-395	243	24	the	the	DET
ftr-395	243	25	so	so	ADV
ftr-395	243	26	-	-	PUNCT
ftr-395	243	27	called	call	VERB
ftr-395	243	28	massachusetts	massachusetts	PROPN
ftr-395	243	29	formula	formula	NOUN
ftr-395	243	30	evolved	evolve	VERB
ftr-395	243	31	as	as	ADP
ftr-395	243	32	the	the	DET
ftr-395	243	33	most	most	ADV
ftr-395	243	34	common	common	ADJ
ftr-395	243	35	general	general	ADJ
ftr-395	243	36	apportionment	apportionment	NOUN
ftr-395	243	37	method	method	NOUN
ftr-395	243	38	.	.	PUNCT
ftr-395	244	1	the	the	DET
ftr-395	244	2	three	three	NUM
ftr-395	244	3	factors	factor	NOUN
ftr-395	244	4	of	of	ADP
ftr-395	244	5	sales	sale	NOUN
ftr-395	244	6	,	,	PUNCT
ftr-395	244	7	payroll	payroll	NOUN
ftr-395	244	8	,	,	PUNCT
ftr-395	244	9	and	and	CCONJ
ftr-395	244	10	property	property	NOUN
ftr-395	244	11	were	be	AUX
ftr-395	244	12	selected	select	VERB
ftr-395	244	13	as	as	ADP
ftr-395	244	14	representative	representative	ADJ
ftr-395	244	15	income	income	NOUN
ftr-395	244	16	producing	produce	VERB
ftr-395	244	17	elements	element	NOUN
ftr-395	244	18	.	.	PUNCT
ftr-395	245	1	"	"	PUNCT
ftr-395	245	2	)	)	PUNCT
ftr-395	245	3	.	.	PUNCT
ftr-395	246	1	48	48	NUM
ftr-395	246	2	.	.	PUNCT
ftr-395	247	1	approximately	approximately	ADV
ftr-395	247	2	half	half	NOUN
ftr-395	247	3	of	of	ADP
ftr-395	247	4	the	the	DET
ftr-395	247	5	states	state	NOUN
ftr-395	247	6	imposing	impose	VERB
ftr-395	247	7	a	a	DET
ftr-395	247	8	corporate	corporate	ADJ
ftr-395	247	9	income	income	NOUN
ftr-395	247	10	tax	tax	NOUN
ftr-395	247	11	put	put	VERB
ftr-395	247	12	additional	additional	ADJ
ftr-395	247	13	weight	weight	NOUN
ftr-395	247	14	on	on	ADP
ftr-395	247	15	the	the	DET
ftr-395	247	16	sales	sale	NOUN
ftr-395	247	17	factor	factor	NOUN
ftr-395	247	18	,	,	PUNCT
ftr-395	247	19	usually	usually	ADV
ftr-395	247	20	double	double	ADJ
ftr-395	247	21	.	.	PUNCT
ftr-395	248	1	hellerstein	hellerstein	PROPN
ftr-395	248	2	&	&	CCONJ
ftr-395	248	3	hellerstein	hellerstein	PROPN
ftr-395	248	4	,	,	PUNCT
ftr-395	248	5	supra	supra	PROPN
ftr-395	248	6	note	note	PROPN
ftr-395	248	7	7	7	NUM
ftr-395	248	8	,	,	PUNCT
ftr-395	248	9	at	at	ADP
ftr-395	248	10	440	440	NUM
ftr-395	248	11	.	.	PUNCT
ftr-395	248	12	49	49	NUM
ftr-395	248	13	.	.	PUNCT
ftr-395	249	1	see	see	VERB
ftr-395	249	2	zelinsky	zelinsky	PROPN
ftr-395	249	3	v.	v.	ADP
ftr-395	249	4	tax	tax	NOUN
ftr-395	249	5	appeals	appeal	NOUN
ftr-395	249	6	tribunal	tribunal	NOUN
ftr-395	249	7	,	,	PUNCT
ftr-395	249	8	801	801	NUM
ftr-395	249	9	n.e.2d	n.e.2d	NOUN
ftr-395	249	10	840	840	NUM
ftr-395	249	11	,	,	PUNCT
ftr-395	249	12	847	847	NUM
ftr-395	249	13	(	(	PUNCT
ftr-395	249	14	n.y	n.y	PROPN
ftr-395	249	15	.	.	PROPN
ftr-395	249	16	2003	2003	NUM
ftr-395	249	17	)	)	PUNCT
ftr-395	249	18	,	,	PUNCT
ftr-395	249	19	cert	cert	PROPN
ftr-395	249	20	.	.	PUNCT
ftr-395	250	1	denied	deny	VERB
ftr-395	250	2	,	,	PUNCT
ftr-395	250	3	541	541	NUM
ftr-395	250	4	u.s	u.s	PROPN
ftr-395	250	5	.	.	PROPN
ftr-395	250	6	1009	1009	NUM
ftr-395	250	7	(	(	PUNCT
ftr-395	250	8	2004	2004	NUM
ftr-395	250	9	)	)	PUNCT
ftr-395	250	10	(	(	PUNCT
ftr-395	250	11	arguing	argue	VERB
ftr-395	250	12	that	that	SCONJ
ftr-395	250	13	"	"	PUNCT
ftr-395	250	14	the	the	DET
ftr-395	250	15	taxpayer	taxpayer	NOUN
ftr-395	250	16	's	's	PART
ftr-395	250	17	crossing	crossing	NOUN
ftr-395	250	18	of	of	ADP
ftr-395	250	19	state	state	NOUN
ftr-395	250	20	lines	line	NOUN
ftr-395	250	21	to	to	PART
ftr-395	250	22	do	do	VERB
ftr-395	250	23	his	his	PRON
ftr-395	250	24	work	work	NOUN
ftr-395	250	25	at	at	ADP
ftr-395	250	26	home	home	NOUN
ftr-395	250	27	simply	simply	ADV
ftr-395	250	28	does	do	AUX
ftr-395	250	29	not	not	PART
ftr-395	250	30	impact	impact	VERB
ftr-395	250	31	upon	upon	SCONJ
ftr-395	250	32	any	any	DET
ftr-395	250	33	interstate	interstate	ADJ
ftr-395	250	34	market	market	NOUN
ftr-395	250	35	in	in	ADP
ftr-395	250	36	which	which	PRON
ftr-395	250	37	residents	resident	NOUN
ftr-395	250	38	and	and	CCONJ
ftr-395	250	39	nonresidents	nonresident	NOUN
ftr-395	250	40	compete	compete	VERB
ftr-395	250	41	so	so	SCONJ
ftr-395	250	42	as	as	SCONJ
ftr-395	250	43	to	to	PART
ftr-395	250	44	implicate	implicate	VERB
ftr-395	250	45	the	the	DET
ftr-395	250	46	commerce	commerce	NOUN
ftr-395	250	47	clause	clause	NOUN
ftr-395	250	48	,	,	PUNCT
ftr-395	250	49	"	"	PUNCT
ftr-395	250	50	but	but	CCONJ
ftr-395	250	51	nonetheless	nonetheless	ADV
ftr-395	250	52	applying	apply	VERB
ftr-395	250	53	the	the	DET
ftr-395	250	54	complete	complete	ADJ
ftr-395	250	55	auto	auto	NOUN
ftr-395	250	56	transit	transit	NOUN
ftr-395	250	57	test	test	NOUN
ftr-395	250	58	and	and	CCONJ
ftr-395	250	59	finding	find	VERB
ftr-395	250	60	that	that	SCONJ
ftr-395	250	61	even	even	ADV
ftr-395	250	62	if	if	SCONJ
ftr-395	250	63	it	it	PRON
ftr-395	250	64	did	do	AUX
ftr-395	250	65	apply	apply	VERB
ftr-395	250	66	to	to	ADP
ftr-395	250	67	zelinsky	zelinsky	PROPN
ftr-395	250	68	's	's	PART
ftr-395	250	69	situation	situation	NOUN
ftr-395	250	70	,	,	PUNCT
ftr-395	250	71	it	it	PRON
ftr-395	250	72	would	would	AUX
ftr-395	250	73	not	not	PART
ftr-395	250	74	be	be	AUX
ftr-395	250	75	violated	violate	VERB
ftr-395	250	76	by	by	ADP
ftr-395	250	77	new	new	PROPN
ftr-395	250	78	york	york	PROPN
ftr-395	250	79	's	's	PART
ftr-395	250	80	convenience	convenience	NOUN
ftr-395	250	81	of	of	ADP
ftr-395	250	82	the	the	DET
ftr-395	250	83	employer	employer	NOUN
ftr-395	250	84	test	test	NOUN
ftr-395	250	85	for	for	ADP
ftr-395	250	86	allocation	allocation	NOUN
ftr-395	250	87	of	of	ADP
ftr-395	250	88	income	income	NOUN
ftr-395	250	89	)	)	PUNCT
ftr-395	250	90	.	.	PUNCT
ftr-395	251	1	50	50	NUM
ftr-395	251	2	.	.	PUNCT
ftr-395	252	1	more	more	ADJ
ftr-395	252	2	than	than	ADP
ftr-395	252	3	73	73	NUM
ftr-395	252	4	%	%	NOUN
ftr-395	252	5	(	(	PUNCT
ftr-395	252	6	94	94	NUM
ftr-395	252	7	million	million	NUM
ftr-395	252	8	)	)	PUNCT
ftr-395	252	9	of	of	ADP
ftr-395	252	10	all	all	DET
ftr-395	252	11	commuters	commuter	NOUN
ftr-395	252	12	in	in	ADP
ftr-395	252	13	america	america	PROPN
ftr-395	252	14	work	work	PROPN
ftr-395	252	15	and	and	CCONJ
ftr-395	252	16	live	live	VERB
ftr-395	252	17	in	in	ADP
ftr-395	252	18	the	the	DET
ftr-395	252	19	same	same	ADJ
ftr-395	252	20	county	county	NOUN
ftr-395	252	21	.	.	PUNCT
ftr-395	253	1	alan	alan	PROPN
ftr-395	253	2	e.	e.	PROPN
ftr-395	253	3	pisarski	pisarski	PROPN
ftr-395	253	4	,	,	PUNCT
ftr-395	253	5	commuting	commute	VERB
ftr-395	253	6	in	in	ADP
ftr-395	253	7	america	america	PROPN
ftr-395	253	8	iii	iii	PROPN
ftr-395	253	9	xv	xv	PROPN
ftr-395	254	1	(	(	PUNCT
ftr-395	254	2	transp	transp	PROPN
ftr-395	254	3	.	.	PUNCT
ftr-395	254	4	2008	2008	NUM
ftr-395	254	5	]	]	PUNCT
ftr-395	255	1	florida	florida	PROPN
ftr-395	255	2	tax	tax	PROPN
ftr-395	255	3	review	review	NOUN
ftr-395	255	4	state	state	NOUN
ftr-395	255	5	lines	line	NOUN
ftr-395	255	6	to	to	PART
ftr-395	255	7	work	work	VERB
ftr-395	255	8	,	,	PUNCT
ftr-395	255	9	it	it	PRON
ftr-395	255	10	historically	historically	ADV
ftr-395	255	11	has	have	AUX
ftr-395	255	12	been	be	AUX
ftr-395	255	13	easier	easy	ADJ
ftr-395	255	14	to	to	PART
ftr-395	255	15	"	"	PUNCT
ftr-395	255	16	locate	locate	VERB
ftr-395	255	17	"	"	PUNCT
ftr-395	255	18	income	income	NOUN
ftr-395	255	19	earned	earn	VERB
ftr-395	255	20	by	by	ADP
ftr-395	255	21	an	an	DET
ftr-395	255	22	individual	individual	NOUN
ftr-395	255	23	than	than	ADP
ftr-395	255	24	income	income	NOUN
ftr-395	255	25	earned	earn	VERB
ftr-395	255	26	by	by	ADP
ftr-395	255	27	a	a	DET
ftr-395	255	28	multi	multi	ADJ
ftr-395	255	29	-	-	ADJ
ftr-395	255	30	state	state	ADJ
ftr-395	255	31	company	company	NOUN
ftr-395	255	32	.	.	PUNCT
ftr-395	256	1	if	if	SCONJ
ftr-395	256	2	a	a	DET
ftr-395	256	3	factory	factory	NOUN
ftr-395	256	4	worker	worker	NOUN
ftr-395	256	5	commutes	commute	NOUN
ftr-395	256	6	from	from	ADP
ftr-395	256	7	michigan	michigan	PROPN
ftr-395	256	8	to	to	ADP
ftr-395	256	9	ohio	ohio	PROPN
ftr-395	256	10	each	each	DET
ftr-395	256	11	day	day	NOUN
ftr-395	256	12	to	to	PART
ftr-395	256	13	work	work	VERB
ftr-395	256	14	in	in	ADP
ftr-395	256	15	the	the	DET
ftr-395	256	16	ford	ford	NOUN
ftr-395	256	17	plant	plant	NOUN
ftr-395	256	18	,	,	PUNCT
ftr-395	256	19	for	for	ADP
ftr-395	256	20	example	example	NOUN
ftr-395	256	21	,	,	PUNCT
ftr-395	256	22	there	there	PRON
ftr-395	256	23	's	be	VERB
ftr-395	256	24	not	not	PART
ftr-395	256	25	much	much	ADJ
ftr-395	256	26	question	question	NOUN
ftr-395	256	27	that	that	SCONJ
ftr-395	256	28	the	the	DET
ftr-395	256	29	worker	worker	NOUN
ftr-395	256	30	's	's	PART
ftr-395	256	31	income	income	NOUN
ftr-395	256	32	is	be	AUX
ftr-395	256	33	earned	earn	VERB
ftr-395	256	34	in	in	ADP
ftr-395	256	35	ohio	ohio	PROPN
ftr-395	256	36	and	and	CCONJ
ftr-395	256	37	is	be	AUX
ftr-395	256	38	therefore	therefore	ADV
ftr-395	256	39	taxable	taxable	ADJ
ftr-395	256	40	by	by	ADP
ftr-395	256	41	ohio	ohio	PROPN
ftr-395	256	42	.	.	PUNCT
ftr-395	257	1	so	so	ADV
ftr-395	257	2	long	long	ADV
ftr-395	257	3	as	as	SCONJ
ftr-395	257	4	the	the	DET
ftr-395	257	5	employee	employee	NOUN
ftr-395	257	6	does	do	VERB
ftr-395	257	7	his	his	PRON
ftr-395	257	8	or	or	CCONJ
ftr-395	257	9	her	her	PRON
ftr-395	257	10	work	work	NOUN
ftr-395	257	11	in	in	ADP
ftr-395	257	12	the	the	DET
ftr-395	257	13	"	"	PUNCT
ftr-395	257	14	source	source	NOUN
ftr-395	257	15	"	"	PUNCT
ftr-395	257	16	state	state	NOUN
ftr-395	257	17	,	,	PUNCT
ftr-395	257	18	there	there	PRON
ftr-395	257	19	is	be	VERB
ftr-395	257	20	relatively	relatively	ADV
ftr-395	257	21	little	little	ADJ
ftr-395	257	22	dispute	dispute	NOUN
ftr-395	257	23	about	about	ADP
ftr-395	257	24	which	which	DET
ftr-395	257	25	state	state	NOUN
ftr-395	257	26	gets	get	VERB
ftr-395	257	27	to	to	PART
ftr-395	257	28	tax	tax	VERB
ftr-395	257	29	the	the	DET
ftr-395	257	30	income	income	NOUN
ftr-395	257	31	.	.	PUNCT
ftr-395	258	1	the	the	DET
ftr-395	258	2	rise	rise	NOUN
ftr-395	258	3	of	of	ADP
ftr-395	258	4	telecommuting	telecommuting	NOUN
ftr-395	258	5	,	,	PUNCT
ftr-395	258	6	5	5	NUM
ftr-395	258	7	'	'	PUNCT
ftr-395	258	8	and	and	CCONJ
ftr-395	258	9	the	the	DET
ftr-395	258	10	continuing	continue	VERB
ftr-395	258	11	shift	shift	NOUN
ftr-395	258	12	in	in	ADP
ftr-395	258	13	our	our	PRON
ftr-395	258	14	economy	economy	NOUN
ftr-395	258	15	from	from	ADP
ftr-395	258	16	a	a	DET
ftr-395	258	17	goods	good	NOUN
ftr-395	258	18	to	to	ADP
ftr-395	258	19	a	a	DET
ftr-395	258	20	service	service	NOUN
ftr-395	258	21	economy5	economy5	NOUN
ftr-395	258	22	2	2	NUM
ftr-395	258	23	changes	change	NOUN
ftr-395	258	24	that	that	PRON
ftr-395	258	25	dynamic	dynamic	ADJ
ftr-395	258	26	.	.	PUNCT
ftr-395	259	1	an	an	DET
ftr-395	259	2	increasing	increase	VERB
ftr-395	259	3	number	number	NOUN
ftr-395	259	4	of	of	ADP
ftr-395	259	5	workers	worker	NOUN
ftr-395	259	6	structure	structure	VERB
ftr-395	259	7	their	their	PRON
ftr-395	259	8	employment	employment	NOUN
ftr-395	259	9	much	much	ADV
ftr-395	259	10	like	like	ADP
ftr-395	259	11	our	our	PRON
ftr-395	259	12	hypothetical	hypothetical	ADJ
ftr-395	259	13	commuter	commuter	NOUN
ftr-395	259	14	outlined	outline	VERB
ftr-395	259	15	in	in	ADP
ftr-395	259	16	the	the	DET
ftr-395	259	17	introduction	introduction	NOUN
ftr-395	259	18	working	work	VERB
ftr-395	259	19	for	for	ADP
ftr-395	259	20	an	an	DET
ftr-395	259	21	employer	employer	NOUN
ftr-395	259	22	in	in	ADP
ftr-395	259	23	one	one	NUM
ftr-395	259	24	state	state	NOUN
ftr-395	259	25	from	from	ADP
ftr-395	259	26	a	a	DET
ftr-395	259	27	home	home	NOUN
ftr-395	259	28	in	in	ADP
ftr-395	259	29	another	another	PRON
ftr-395	259	30	.	.	PUNCT
ftr-395	260	1	in	in	ADP
ftr-395	260	2	those	those	DET
ftr-395	260	3	situations	situation	NOUN
ftr-395	260	4	,	,	PUNCT
ftr-395	260	5	determining	determine	VERB
ftr-395	260	6	which	which	DET
ftr-395	260	7	state	state	NOUN
ftr-395	260	8	,	,	PUNCT
ftr-395	260	9	or	or	CCONJ
ftr-395	260	10	states	state	NOUN
ftr-395	260	11	,	,	PUNCT
ftr-395	260	12	properly	properly	ADV
ftr-395	260	13	lay	lie	VERB
ftr-395	260	14	claim	claim	NOUN
ftr-395	260	15	to	to	ADP
ftr-395	260	16	the	the	DET
ftr-395	260	17	income	income	NOUN
ftr-395	260	18	tax	tax	NOUN
ftr-395	260	19	revenue	revenue	NOUN
ftr-395	260	20	becomes	become	VERB
ftr-395	260	21	a	a	DET
ftr-395	260	22	difficult	difficult	ADJ
ftr-395	260	23	question	question	NOUN
ftr-395	260	24	.	.	PUNCT
ftr-395	261	1	should	should	AUX
ftr-395	261	2	the	the	DET
ftr-395	261	3	state	state	NOUN
ftr-395	261	4	in	in	ADP
ftr-395	261	5	which	which	PRON
ftr-395	261	6	the	the	DET
ftr-395	261	7	employer	employer	NOUN
ftr-395	261	8	is	be	AUX
ftr-395	261	9	located	locate	VERB
ftr-395	261	10	tax	tax	NOUN
ftr-395	261	11	all	all	PRON
ftr-395	261	12	of	of	ADP
ftr-395	261	13	the	the	DET
ftr-395	261	14	income	income	NOUN
ftr-395	261	15	?	?	PUNCT
ftr-395	262	1	should	should	AUX
ftr-395	262	2	the	the	DET
ftr-395	262	3	employee	employee	NOUN
ftr-395	262	4	's	's	PART
ftr-395	262	5	state	state	NOUN
ftr-395	262	6	of	of	ADP
ftr-395	262	7	research	research	NOUN
ftr-395	262	8	bd	bd	PROPN
ftr-395	262	9	.	.	PROPN
ftr-395	262	10	of	of	ADP
ftr-395	262	11	the	the	DET
ftr-395	262	12	nat'l	nat'l	NOUN
ftr-395	262	13	acad	acad	NOUN
ftr-395	262	14	.	.	PUNCT
ftr-395	263	1	2006	2006	NUM
ftr-395	263	2	)	)	PUNCT
ftr-395	263	3	,	,	PUNCT
ftr-395	263	4	at	at	ADP
ftr-395	263	5	http://onlinepubs.trb.org/onlinepubs/nchrp/ciaiii.pdf	http://onlinepubs.trb.org/onlinepubs/nchrp/ciaiii.pdf	PROPN
ftr-395	263	6	.	.	PUNCT
ftr-395	264	1	this	this	PRON
ftr-395	264	2	is	be	AUX
ftr-395	264	3	changing	change	VERB
ftr-395	264	4	,	,	PUNCT
ftr-395	264	5	however	however	ADV
ftr-395	264	6	,	,	PUNCT
ftr-395	264	7	as	as	SCONJ
ftr-395	264	8	51	51	NUM
ftr-395	264	9	%	%	NOUN
ftr-395	264	10	of	of	ADP
ftr-395	264	11	all	all	DET
ftr-395	264	12	new	new	ADJ
ftr-395	264	13	workers	worker	NOUN
ftr-395	264	14	in	in	ADP
ftr-395	264	15	the	the	DET
ftr-395	264	16	1990s	1990	NOUN
ftr-395	264	17	worked	work	VERB
ftr-395	264	18	outside	outside	ADP
ftr-395	264	19	of	of	ADP
ftr-395	264	20	their	their	PRON
ftr-395	264	21	counties	county	NOUN
ftr-395	264	22	of	of	ADP
ftr-395	264	23	residence	residence	NOUN
ftr-395	264	24	.	.	PUNCT
ftr-395	265	1	i	i	PRON
ftr-395	265	2	d.	d.	PROPN
ftr-395	265	3	see	see	VERB
ftr-395	265	4	also	also	ADV
ftr-395	265	5	john	john	PROPN
ftr-395	265	6	leland	leland	PROPN
ftr-395	265	7	,	,	PUNCT
ftr-395	265	8	off	off	ADP
ftr-395	265	9	to	to	ADP
ftr-395	265	10	resorts	resort	NOUN
ftr-395	265	11	,	,	PUNCT
ftr-395	265	12	and	and	CCONJ
ftr-395	265	13	carrying	carry	VERB
ftr-395	265	14	their	their	PRON
ftr-395	265	15	careers	career	NOUN
ftr-395	265	16	,	,	PUNCT
ftr-395	265	17	n.y	n.y	PROPN
ftr-395	265	18	.	.	PROPN
ftr-395	265	19	times	times	PROPN
ftr-395	265	20	,	,	PUNCT
ftr-395	265	21	aug	aug	PROPN
ftr-395	265	22	.	.	PROPN
ftr-395	265	23	13	13	NUM
ftr-395	265	24	,	,	PUNCT
ftr-395	265	25	2007	2007	NUM
ftr-395	265	26	,	,	PUNCT
ftr-395	265	27	at	at	ADP
ftr-395	265	28	al	al	PROPN
ftr-395	265	29	(	(	PUNCT
ftr-395	265	30	reporting	report	VERB
ftr-395	265	31	that	that	SCONJ
ftr-395	265	32	'	'	PUNCT
ftr-395	265	33	location	location	NOUN
ftr-395	265	34	-	-	PUNCT
ftr-395	265	35	neutral	neutral	ADJ
ftr-395	265	36	'	'	PUNCT
ftr-395	265	37	migrants	migrant	NOUN
ftr-395	265	38	"	"	PUNCT
ftr-395	265	39	make	make	VERB
ftr-395	265	40	up	up	ADP
ftr-395	265	41	a	a	DET
ftr-395	265	42	growing	grow	VERB
ftr-395	265	43	percentage	percentage	NOUN
ftr-395	265	44	of	of	ADP
ftr-395	265	45	the	the	DET
ftr-395	265	46	population	population	NOUN
ftr-395	265	47	of	of	ADP
ftr-395	265	48	resort	resort	NOUN
ftr-395	265	49	towns	town	NOUN
ftr-395	265	50	such	such	ADJ
ftr-395	265	51	as	as	ADP
ftr-395	265	52	steamboat	steamboat	NOUN
ftr-395	265	53	springs	spring	NOUN
ftr-395	265	54	,	,	PUNCT
ftr-395	265	55	colorado	colorado	NOUN
ftr-395	265	56	and	and	CCONJ
ftr-395	265	57	nantucket	nantucket	NOUN
ftr-395	265	58	,	,	PUNCT
ftr-395	265	59	among	among	ADP
ftr-395	265	60	others	other	NOUN
ftr-395	265	61	,	,	PUNCT
ftr-395	265	62	and	and	CCONJ
ftr-395	265	63	that	that	SCONJ
ftr-395	265	64	"	"	PUNCT
ftr-395	265	65	[	[	X
ftr-395	265	66	flrom	flrom	ADJ
ftr-395	265	67	2000	2000	NUM
ftr-395	265	68	to	to	ADP
ftr-395	265	69	2006	2006	NUM
ftr-395	265	70	,	,	PUNCT
ftr-395	265	71	population	population	NOUN
ftr-395	265	72	in	in	ADP
ftr-395	265	73	the	the	DET
ftr-395	265	74	297	297	NUM
ftr-395	265	75	counties	county	NOUN
ftr-395	265	76	rated	rate	VERB
ftr-395	265	77	highest	high	ADJ
ftr-395	265	78	in	in	ADP
ftr-395	265	79	natural	natural	ADJ
ftr-395	265	80	amenities	amenity	NOUN
ftr-395	265	81	by	by	ADP
ftr-395	265	82	the	the	DET
ftr-395	265	83	united	united	PROPN
ftr-395	265	84	states	states	PROPN
ftr-395	265	85	department	department	PROPN
ftr-395	265	86	of	of	ADP
ftr-395	265	87	agriculture	agriculture	NOUN
ftr-395	265	88	grew	grow	VERB
ftr-395	265	89	by	by	ADP
ftr-395	265	90	7.1	7.1	NUM
ftr-395	265	91	%	%	NOUN
ftr-395	265	92	,	,	PUNCT
ftr-395	265	93	10	10	NUM
ftr-395	265	94	times	time	NOUN
ftr-395	265	95	the	the	DET
ftr-395	265	96	rate	rate	NOUN
ftr-395	265	97	for	for	ADP
ftr-395	265	98	the	the	DET
ftr-395	265	99	1,090	1,090	NUM
ftr-395	265	100	rural	rural	ADJ
ftr-395	265	101	counties	county	NOUN
ftr-395	265	102	with	with	ADP
ftr-395	265	103	below	below	ADP
ftr-395	265	104	-	-	PUNCT
ftr-395	265	105	average	average	NOUN
ftr-395	265	106	amenities	amenity	NOUN
ftr-395	265	107	"	"	PUNCT
ftr-395	265	108	)	)	PUNCT
ftr-395	265	109	.	.	PUNCT
ftr-395	266	1	51	51	NUM
ftr-395	266	2	.	.	PUNCT
ftr-395	267	1	elizabeth	elizabeth	PROPN
ftr-395	267	2	olson	olson	PROPN
ftr-395	267	3	,	,	PUNCT
ftr-395	267	4	executive	executive	ADJ
ftr-395	267	5	life	life	NOUN
ftr-395	267	6	:	:	PUNCT
ftr-395	267	7	at	at	ADP
ftr-395	267	8	home	home	NOUN
ftr-395	267	9	(	(	PUNCT
ftr-395	267	10	of	of	ADP
ftr-395	267	11	course	course	NOUN
ftr-395	267	12	)	)	PUNCT
ftr-395	267	13	with	with	ADP
ftr-395	267	14	a	a	DET
ftr-395	267	15	telecommuter	telecommuter	NOUN
ftr-395	267	16	,	,	PUNCT
ftr-395	267	17	n.y	n.y	PROPN
ftr-395	267	18	.	.	PROPN
ftr-395	267	19	times	times	PROPN
ftr-395	267	20	,	,	PUNCT
ftr-395	267	21	aug	aug	PROPN
ftr-395	267	22	.	.	PROPN
ftr-395	267	23	24	24	NUM
ftr-395	267	24	,	,	PUNCT
ftr-395	267	25	2003	2003	NUM
ftr-395	267	26	,	,	PUNCT
ftr-395	267	27	at	at	ADP
ftr-395	267	28	11	11	NUM
ftr-395	267	29	(	(	PUNCT
ftr-395	267	30	"	"	PUNCT
ftr-395	267	31	telecommuting	telecommuting	NOUN
ftr-395	267	32	has	have	AUX
ftr-395	267	33	become	become	VERB
ftr-395	267	34	more	more	ADV
ftr-395	267	35	popular	popular	ADJ
ftr-395	267	36	over	over	ADP
ftr-395	267	37	the	the	DET
ftr-395	267	38	years	year	NOUN
ftr-395	267	39	,	,	PUNCT
ftr-395	267	40	and	and	CCONJ
ftr-395	267	41	interest	interest	NOUN
ftr-395	267	42	spiked	spike	VERB
ftr-395	267	43	after	after	ADP
ftr-395	267	44	the	the	DET
ftr-395	267	45	terrorist	terrorist	ADJ
ftr-395	267	46	attacks	attack	NOUN
ftr-395	267	47	of	of	ADP
ftr-395	267	48	sept	sept	PROPN
ftr-395	267	49	.	.	PROPN
ftr-395	267	50	11	11	NUM
ftr-395	267	51	,	,	PUNCT
ftr-395	267	52	2001	2001	NUM
ftr-395	267	53	.	.	PUNCT
ftr-395	268	1	according	accord	VERB
ftr-395	268	2	to	to	ADP
ftr-395	268	3	an	an	DET
ftr-395	268	4	estimate	estimate	NOUN
ftr-395	268	5	from	from	ADP
ftr-395	268	6	the	the	DET
ftr-395	268	7	international	international	ADJ
ftr-395	268	8	telework	telework	NOUN
ftr-395	268	9	association	association	NOUN
ftr-395	268	10	and	and	CCONJ
ftr-395	268	11	council	council	PROPN
ftr-395	268	12	,	,	PUNCT
ftr-395	268	13	which	which	PRON
ftr-395	268	14	tracks	track	VERB
ftr-395	268	15	telecommuting	telecommute	VERB
ftr-395	268	16	,	,	PUNCT
ftr-395	268	17	the	the	DET
ftr-395	268	18	number	number	NOUN
ftr-395	268	19	of	of	ADP
ftr-395	268	20	wage	wage	NOUN
ftr-395	268	21	earners	earner	NOUN
ftr-395	268	22	who	who	PRON
ftr-395	268	23	work	work	VERB
ftr-395	268	24	exclusively	exclusively	ADV
ftr-395	268	25	from	from	ADP
ftr-395	268	26	home	home	NOUN
ftr-395	268	27	has	have	AUX
ftr-395	268	28	increased	increase	VERB
ftr-395	268	29	to	to	ADP
ftr-395	268	30	roughly	roughly	ADV
ftr-395	268	31	17	17	NUM
ftr-395	268	32	million	million	NUM
ftr-395	268	33	from	from	ADP
ftr-395	268	34	5.5	5.5	NUM
ftr-395	268	35	million	million	NUM
ftr-395	268	36	a	a	DET
ftr-395	268	37	decade	decade	NOUN
ftr-395	268	38	ago	ago	ADV
ftr-395	268	39	.	.	PUNCT
ftr-395	268	40	"	"	PUNCT
ftr-395	268	41	)	)	PUNCT
ftr-395	268	42	.	.	PUNCT
ftr-395	269	1	furthermore	furthermore	ADV
ftr-395	269	2	,	,	PUNCT
ftr-395	269	3	the	the	DET
ftr-395	269	4	trend	trend	NOUN
ftr-395	269	5	is	be	AUX
ftr-395	269	6	poised	poise	VERB
ftr-395	269	7	to	to	PART
ftr-395	269	8	continue	continue	VERB
ftr-395	269	9	.	.	PUNCT
ftr-395	270	1	in	in	ADP
ftr-395	270	2	a	a	DET
ftr-395	270	3	2003	2003	NUM
ftr-395	270	4	survey	survey	NOUN
ftr-395	270	5	by	by	ADP
ftr-395	270	6	spherion	spherion	NOUN
ftr-395	270	7	corporation	corporation	NOUN
ftr-395	270	8	,	,	PUNCT
ftr-395	270	9	a	a	DET
ftr-395	270	10	fort	fort	PROPN
ftr-395	270	11	lauderdale	lauderdale	PROPN
ftr-395	270	12	-	-	PUNCT
ftr-395	270	13	based	base	VERB
ftr-395	270	14	staffing	staffing	NOUN
ftr-395	270	15	and	and	CCONJ
ftr-395	270	16	recruiting	recruiting	NOUN
ftr-395	270	17	company	company	NOUN
ftr-395	270	18	,	,	PUNCT
ftr-395	270	19	96	96	NUM
ftr-395	270	20	%	%	NOUN
ftr-395	270	21	of	of	ADP
ftr-395	270	22	respondents	respondent	NOUN
ftr-395	270	23	agreed	agree	VERB
ftr-395	270	24	that	that	SCONJ
ftr-395	270	25	an	an	DET
ftr-395	270	26	employer	employer	NOUN
ftr-395	270	27	was	be	AUX
ftr-395	270	28	more	more	ADV
ftr-395	270	29	attractive	attractive	ADJ
ftr-395	270	30	when	when	SCONJ
ftr-395	270	31	it	it	PRON
ftr-395	270	32	helped	help	VERB
ftr-395	270	33	them	they	PRON
ftr-395	270	34	meet	meet	VERB
ftr-395	270	35	family	family	NOUN
ftr-395	270	36	obligations	obligation	NOUN
ftr-395	270	37	through	through	ADP
ftr-395	270	38	options	option	NOUN
ftr-395	270	39	like	like	ADP
ftr-395	270	40	flextime	flextime	NOUN
ftr-395	270	41	,	,	PUNCT
ftr-395	270	42	telecommuting	telecommuting	NOUN
ftr-395	270	43	,	,	PUNCT
ftr-395	270	44	or	or	CCONJ
ftr-395	270	45	job	job	NOUN
ftr-395	270	46	sharing	sharing	NOUN
ftr-395	270	47	.	.	PUNCT
ftr-395	271	1	inst	inst	PROPN
ftr-395	271	2	.	.	PROPN
ftr-395	271	3	of	of	ADP
ftr-395	271	4	mgmt	mgmt	PROPN
ftr-395	271	5	.	.	PUNCT
ftr-395	272	1	and	and	CCONJ
ftr-395	272	2	admin	admin	PROPN
ftr-395	272	3	.	.	PROPN
ftr-395	272	4	,	,	PUNCT
ftr-395	272	5	inc	inc	PROPN
ftr-395	272	6	.	.	PROPN
ftr-395	272	7	,	,	PUNCT
ftr-395	272	8	is	be	AUX
ftr-395	272	9	your	your	PRON
ftr-395	272	10	firm	firm	NOUN
ftr-395	272	11	ready	ready	ADJ
ftr-395	272	12	for	for	ADP
ftr-395	272	13	the	the	DET
ftr-395	272	14	impending	impending	ADJ
ftr-395	272	15	war	war	NOUN
ftr-395	272	16	for	for	ADP
ftr-395	272	17	talent	talent	NOUN
ftr-395	272	18	?	?	PUNCT
ftr-395	273	1	your	your	PRON
ftr-395	273	2	employees	employee	NOUN
ftr-395	273	3	are	be	AUX
ftr-395	273	4	!	!	PUNCT
ftr-395	273	5	,	,	PUNCT
ftr-395	273	6	06	06	NUM
ftr-395	273	7	-	-	SYM
ftr-395	273	8	3	3	NUM
ftr-395	273	9	law	law	NOUN
ftr-395	273	10	off	off	ADP
ftr-395	273	11	.	.	PUNCT
ftr-395	274	1	mgmt	mgmt	PROPN
ftr-395	274	2	.	.	PROPN
ftr-395	274	3	&	&	CCONJ
ftr-395	274	4	admin	admin	PROPN
ftr-395	274	5	.	.	PUNCT
ftr-395	275	1	rep	rep	PROPN
ftr-395	275	2	.	.	PROPN
ftr-395	275	3	2	2	NUM
ftr-395	275	4	(	(	PUNCT
ftr-395	275	5	mar	mar	PROPN
ftr-395	275	6	.	.	PROPN
ftr-395	275	7	2006	2006	NUM
ftr-395	275	8	)	)	PUNCT
ftr-395	275	9	.	.	PUNCT
ftr-395	276	1	52	52	NUM
ftr-395	276	2	.	.	PUNCT
ftr-395	277	1	william	william	PROPN
ftr-395	277	2	j.	j.	PROPN
ftr-395	277	3	holstein	holstein	PROPN
ftr-395	277	4	,	,	PUNCT
ftr-395	277	5	and	and	CCONJ
ftr-395	277	6	now	now	ADV
ftr-395	277	7	a	a	DET
ftr-395	277	8	syllabus	syllabus	NOUN
ftr-395	277	9	for	for	ADP
ftr-395	277	10	the	the	DET
ftr-395	277	11	service	service	NOUN
ftr-395	277	12	economy	economy	NOUN
ftr-395	277	13	,	,	PUNCT
ftr-395	277	14	n.y	n.y	PROPN
ftr-395	277	15	.	.	PROPN
ftr-395	277	16	times	times	PROPN
ftr-395	277	17	,	,	PUNCT
ftr-395	277	18	dec	dec	PROPN
ftr-395	277	19	.	.	PROPN
ftr-395	277	20	3	3	NUM
ftr-395	277	21	,	,	PUNCT
ftr-395	277	22	2006	2006	NUM
ftr-395	277	23	,	,	PUNCT
ftr-395	277	24	at	at	ADP
ftr-395	277	25	10	10	NUM
ftr-395	277	26	(	(	PUNCT
ftr-395	277	27	noting	note	VERB
ftr-395	277	28	that	that	SCONJ
ftr-395	277	29	the	the	DET
ftr-395	277	30	u.s	u.s	PROPN
ftr-395	277	31	.	.	PROPN
ftr-395	277	32	economy	economy	NOUN
ftr-395	277	33	is	be	AUX
ftr-395	277	34	about	about	ADV
ftr-395	277	35	75	75	NUM
ftr-395	277	36	%	%	NOUN
ftr-395	277	37	services	service	NOUN
ftr-395	277	38	and	and	CCONJ
ftr-395	277	39	stating	state	VERB
ftr-395	277	40	that	that	SCONJ
ftr-395	277	41	universities	university	NOUN
ftr-395	277	42	must	must	AUX
ftr-395	277	43	prepare	prepare	VERB
ftr-395	277	44	students	student	NOUN
ftr-395	277	45	to	to	PART
ftr-395	277	46	succeed	succeed	VERB
ftr-395	277	47	in	in	ADP
ftr-395	277	48	a	a	DET
ftr-395	277	49	services	service	NOUN
ftr-395	277	50	-	-	PUNCT
ftr-395	277	51	based	base	VERB
ftr-395	277	52	economy	economy	NOUN
ftr-395	277	53	)	)	PUNCT
ftr-395	277	54	.	.	PUNCT
ftr-395	278	1	53	53	NUM
ftr-395	278	2	.	.	PUNCT
ftr-395	279	1	cf	cf	NOUN
ftr-395	279	2	.	.	PUNCT
ftr-395	280	1	robert	robert	PROPN
ftr-395	280	2	j.	j.	PROPN
ftr-395	280	3	peroni	peroni	PROPN
ftr-395	280	4	,	,	PUNCT
ftr-395	280	5	back	back	ADV
ftr-395	280	6	to	to	ADP
ftr-395	280	7	the	the	DET
ftr-395	280	8	future	future	NOUN
ftr-395	280	9	:	:	PUNCT
ftr-395	280	10	a	a	DET
ftr-395	280	11	path	path	NOUN
ftr-395	280	12	to	to	ADP
ftr-395	280	13	progressive	progressive	ADJ
ftr-395	280	14	reform	reform	NOUN
ftr-395	280	15	of	of	ADP
ftr-395	280	16	the	the	DET
ftr-395	280	17	u.s	u.s	PROPN
ftr-395	280	18	.	.	PROPN
ftr-395	280	19	international	international	ADJ
ftr-395	280	20	income	income	NOUN
ftr-395	280	21	tax	tax	NOUN
ftr-395	280	22	rules	rule	NOUN
ftr-395	280	23	,	,	PUNCT
ftr-395	280	24	51	51	NUM
ftr-395	280	25	u.	u.	PROPN
ftr-395	280	26	miami	miami	PROPN
ftr-395	280	27	l.	l.	PROPN
ftr-395	280	28	rev	rev	PROPN
ftr-395	280	29	.	.	PROPN
ftr-395	280	30	975	975	NUM
ftr-395	280	31	,	,	PUNCT
ftr-395	280	32	984	984	NUM
ftr-395	280	33	(	(	PUNCT
ftr-395	280	34	1997	1997	NUM
ftr-395	280	35	)	)	PUNCT
ftr-395	280	36	(	(	PUNCT
ftr-395	280	37	arguing	argue	VERB
ftr-395	280	38	that	that	SCONJ
ftr-395	280	39	international	international	ADJ
ftr-395	280	40	tax	tax	NOUN
ftr-395	280	41	policy	policy	NOUN
ftr-395	280	42	should	should	AUX
ftr-395	280	43	move	move	VERB
ftr-395	280	44	away	away	ADV
ftr-395	280	45	from	from	ADP
ftr-395	280	46	source	source	NOUN
ftr-395	280	47	-	-	PUNCT
ftr-395	280	48	based	base	VERB
ftr-395	280	49	taxation	taxation	NOUN
ftr-395	280	50	given	give	VERB
ftr-395	280	51	the	the	DET
ftr-395	280	52	difficulty	difficulty	NOUN
ftr-395	280	53	of	of	ADP
ftr-395	280	54	"	"	PUNCT
ftr-395	280	55	associating	associate	VERB
ftr-395	280	56	items	item	NOUN
ftr-395	280	57	of	of	ADP
ftr-395	280	58	income	income	NOUN
ftr-395	280	59	and	and	CCONJ
ftr-395	280	60	expense	expense	NOUN
ftr-395	280	61	with	with	ADP
ftr-395	280	62	a	a	DET
ftr-395	280	63	particular	particular	ADJ
ftr-395	280	64	geographic	geographic	ADJ
ftr-395	280	65	location	location	NOUN
ftr-395	280	66	"	"	PUNCT
ftr-395	280	67	)	)	PUNCT
ftr-395	280	68	.	.	PUNCT
ftr-395	281	1	[	[	X
ftr-395	281	2	vol	vol	NOUN
ftr-395	281	3	.	.	NOUN
ftr-395	281	4	8:8	8:8	NUM
ftr-395	281	5	tax	tax	NOUN
ftr-395	281	6	my	my	PRON
ftr-395	281	7	ride	ride	NOUN
ftr-395	281	8	residence	residence	NOUN
ftr-395	281	9	tax	tax	NOUN
ftr-395	281	10	it	it	PRON
ftr-395	281	11	all	all	PRON
ftr-395	281	12	?	?	PUNCT
ftr-395	282	1	or	or	CCONJ
ftr-395	282	2	should	should	AUX
ftr-395	282	3	the	the	DET
ftr-395	282	4	states	state	NOUN
ftr-395	282	5	do	do	AUX
ftr-395	282	6	in	in	ADP
ftr-395	282	7	individual	individual	ADJ
ftr-395	282	8	taxation	taxation	NOUN
ftr-395	282	9	what	what	PRON
ftr-395	282	10	they	they	PRON
ftr-395	282	11	do	do	AUX
ftr-395	282	12	in	in	ADP
ftr-395	282	13	the	the	DET
ftr-395	282	14	corporate	corporate	ADJ
ftr-395	282	15	income	income	NOUN
ftr-395	282	16	tax	tax	NOUN
ftr-395	282	17	realm	realm	NOUN
ftr-395	282	18	determine	determine	VERB
ftr-395	282	19	some	some	DET
ftr-395	282	20	rough	rough	ADJ
ftr-395	282	21	way	way	NOUN
ftr-395	282	22	to	to	PART
ftr-395	282	23	apportion	apportion	VERB
ftr-395	282	24	the	the	DET
ftr-395	282	25	income	income	NOUN
ftr-395	282	26	to	to	ADP
ftr-395	282	27	the	the	DET
ftr-395	282	28	state	state	NOUN
ftr-395	282	29	in	in	ADP
ftr-395	282	30	which	which	PRON
ftr-395	282	31	it	it	PRON
ftr-395	282	32	was	be	AUX
ftr-395	282	33	more	more	ADV
ftr-395	282	34	properly	properly	ADV
ftr-395	282	35	considered	consider	VERB
ftr-395	282	36	earned	earn	VERB
ftr-395	282	37	?	?	PUNCT
ftr-395	283	1	part	part	NOUN
ftr-395	283	2	ii	ii	PROPN
ftr-395	283	3	constitutional	constitutional	ADJ
ftr-395	283	4	norms	norm	NOUN
ftr-395	283	5	in	in	ADP
ftr-395	283	6	the	the	DET
ftr-395	283	7	beginning	begin	VERB
ftr-395	283	8	two	two	NUM
ftr-395	283	9	constitutional	constitutional	ADJ
ftr-395	283	10	norms	norm	NOUN
ftr-395	283	11	help	help	NOUN
ftr-395	283	12	in	in	ADP
ftr-395	283	13	the	the	DET
ftr-395	283	14	inquiry	inquiry	NOUN
ftr-395	283	15	set	set	VERB
ftr-395	283	16	out	out	ADP
ftr-395	283	17	above	above	ADV
ftr-395	283	18	.	.	PUNCT
ftr-395	284	1	the	the	DET
ftr-395	284	2	first	first	ADJ
ftr-395	284	3	is	be	AUX
ftr-395	284	4	the	the	DET
ftr-395	284	5	dormant	dormant	PROPN
ftr-395	284	6	commerce	commerce	PROPN
ftr-395	284	7	clause	clause	NOUN
ftr-395	284	8	,	,	PUNCT
ftr-395	284	9	and	and	CCONJ
ftr-395	284	10	the	the	DET
ftr-395	284	11	second	second	NOUN
ftr-395	284	12	is	be	AUX
ftr-395	284	13	the	the	DET
ftr-395	284	14	privileges	privilege	NOUN
ftr-395	284	15	and	and	CCONJ
ftr-395	284	16	immunities	immunity	NOUN
ftr-395	284	17	clause	clause	NOUN
ftr-395	284	18	.	.	PUNCT
ftr-395	285	1	this	this	DET
ftr-395	285	2	part	part	NOUN
ftr-395	285	3	will	will	AUX
ftr-395	285	4	explore	explore	VERB
ftr-395	285	5	the	the	DET
ftr-395	285	6	historic	historic	ADJ
ftr-395	285	7	purpose	purpose	NOUN
ftr-395	285	8	of	of	ADP
ftr-395	285	9	each	each	PRON
ftr-395	285	10	of	of	ADP
ftr-395	285	11	these	these	DET
ftr-395	285	12	clauses	clause	NOUN
ftr-395	285	13	,	,	PUNCT
ftr-395	285	14	tracing	trace	VERB
ftr-395	285	15	commonalities	commonality	NOUN
ftr-395	285	16	among	among	ADP
ftr-395	285	17	the	the	DET
ftr-395	285	18	dormant	dormant	PROPN
ftr-395	285	19	commerce	commerce	PROPN
ftr-395	285	20	clause	clause	NOUN
ftr-395	285	21	and	and	CCONJ
ftr-395	285	22	the	the	DET
ftr-395	285	23	privileges	privilege	NOUN
ftr-395	285	24	and	and	CCONJ
ftr-395	285	25	immunities	immunity	NOUN
ftr-395	285	26	clauses	clause	NOUN
ftr-395	285	27	.	.	PUNCT
ftr-395	286	1	those	those	DET
ftr-395	286	2	commonalities	commonality	NOUN
ftr-395	286	3	,	,	PUNCT
ftr-395	286	4	and	and	CCONJ
ftr-395	286	5	their	their	PRON
ftr-395	286	6	import	import	NOUN
ftr-395	286	7	for	for	ADP
ftr-395	286	8	telecommuting	telecommute	VERB
ftr-395	286	9	taxpayers	taxpayer	NOUN
ftr-395	286	10	,	,	PUNCT
ftr-395	286	11	are	be	AUX
ftr-395	286	12	then	then	ADV
ftr-395	286	13	explored	explore	VERB
ftr-395	286	14	in	in	ADP
ftr-395	286	15	depth	depth	NOUN
ftr-395	286	16	in	in	ADP
ftr-395	286	17	part	part	NOUN
ftr-395	286	18	iii	iii	PROPN
ftr-395	286	19	.	.	PUNCT
ftr-395	286	20	a.	a.	PROPN
ftr-395	286	21	dormant	dormant	PROPN
ftr-395	286	22	commerce	commerce	PROPN
ftr-395	286	23	clause	clause	NOUN
ftr-395	286	24	doctrine	doctrine	NOUN
ftr-395	286	25	and	and	CCONJ
ftr-395	286	26	taxation	taxation	NOUN
ftr-395	286	27	1	1	NUM
ftr-395	286	28	.	.	PUNCT
ftr-395	287	1	the	the	DET
ftr-395	287	2	founder	founder	NOUN
ftr-395	287	3	's	's	PART
ftr-395	287	4	intent	intent	NOUN
ftr-395	287	5	:	:	PUNCT
ftr-395	287	6	the	the	DET
ftr-395	287	7	historic	historic	ADJ
ftr-395	287	8	purpose	purpose	NOUN
ftr-395	287	9	of	of	ADP
ftr-395	287	10	the	the	DET
ftr-395	287	11	commerce	commerce	NOUN
ftr-395	287	12	clause	clause	NOUN
ftr-395	287	13	the	the	DET
ftr-395	287	14	dormant	dormant	PROPN
ftr-395	287	15	commerce	commerce	PROPN
ftr-395	287	16	clause	clause	NOUN
ftr-395	287	17	is	be	AUX
ftr-395	287	18	the	the	DET
ftr-395	287	19	notion	notion	NOUN
ftr-395	287	20	that	that	SCONJ
ftr-395	287	21	even	even	ADV
ftr-395	287	22	in	in	ADP
ftr-395	287	23	the	the	DET
ftr-395	287	24	absence	absence	NOUN
ftr-395	287	25	of	of	ADP
ftr-395	287	26	congressional	congressional	ADJ
ftr-395	287	27	action	action	NOUN
ftr-395	287	28	,	,	PUNCT
ftr-395	287	29	the	the	DET
ftr-395	287	30	states	state	NOUN
ftr-395	287	31	may	may	AUX
ftr-395	287	32	not	not	PART
ftr-395	287	33	discriminate	discriminate	VERB
ftr-395	287	34	against	against	ADP
ftr-395	287	35	or	or	CCONJ
ftr-395	287	36	burden	burden	VERB
ftr-395	287	37	the	the	DET
ftr-395	287	38	flow	flow	NOUN
ftr-395	287	39	of	of	ADP
ftr-395	287	40	interstate	interstate	ADJ
ftr-395	287	41	commerce.54	commerce.54	ADJ
ftr-395	287	42	economic	economic	ADJ
ftr-395	287	43	protectionism	protectionism	NOUN
ftr-395	287	44	by	by	ADP
ftr-395	287	45	the	the	DET
ftr-395	287	46	states	state	NOUN
ftr-395	287	47	during	during	ADP
ftr-395	287	48	the	the	DET
ftr-395	287	49	time	time	NOUN
ftr-395	287	50	of	of	ADP
ftr-395	287	51	the	the	DET
ftr-395	287	52	articles	article	NOUN
ftr-395	287	53	of	of	ADP
ftr-395	287	54	confederation	confederation	NOUN
ftr-395	287	55	5	5	NUM
ftr-395	287	56	was	be	AUX
ftr-395	287	57	a	a	DET
ftr-395	287	58	key	key	ADJ
ftr-395	287	59	concern	concern	NOUN
ftr-395	287	60	of	of	ADP
ftr-395	287	61	the	the	DET
ftr-395	287	62	drafters	drafter	NOUN
ftr-395	287	63	of	of	ADP
ftr-395	287	64	the	the	DET
ftr-395	287	65	constitution	constitution	NOUN
ftr-395	287	66	.	.	PUNCT
ftr-395	288	1	56	56	NUM
ftr-395	288	2	54	54	NUM
ftr-395	288	3	.	.	PUNCT
ftr-395	289	1	see	see	VERB
ftr-395	289	2	kathleen	kathleen	PROPN
ftr-395	289	3	m.	m.	PROPN
ftr-395	289	4	sullivan	sullivan	PROPN
ftr-395	289	5	&	&	CCONJ
ftr-395	289	6	gerald	gerald	PROPN
ftr-395	289	7	gunther	gunther	PROPN
ftr-395	289	8	,	,	PUNCT
ftr-395	289	9	constitutional	constitutional	ADJ
ftr-395	289	10	law	law	NOUN
ftr-395	289	11	245	245	NUM
ftr-395	289	12	(	(	PUNCT
ftr-395	289	13	15th	15th	ADJ
ftr-395	289	14	ed	ed	NOUN
ftr-395	289	15	.	.	PUNCT
ftr-395	289	16	2004	2004	NUM
ftr-395	289	17	)	)	PUNCT
ftr-395	289	18	.	.	PUNCT
ftr-395	290	1	55	55	NUM
ftr-395	290	2	.	.	PUNCT
ftr-395	291	1	see	see	VERB
ftr-395	291	2	,	,	PUNCT
ftr-395	291	3	e.g.	e.g.	ADV
ftr-395	291	4	,	,	PUNCT
ftr-395	291	5	brannon	brannon	PROPN
ftr-395	291	6	p.	p.	NOUN
ftr-395	291	7	denning	denning	NOUN
ftr-395	291	8	,	,	PUNCT
ftr-395	291	9	confederation	confederation	NOUN
ftr-395	291	10	-	-	PUNCT
ftr-395	291	11	era	era	NOUN
ftr-395	291	12	discrimination	discrimination	NOUN
ftr-395	291	13	against	against	ADP
ftr-395	291	14	interstate	interstate	ADJ
ftr-395	291	15	commerce	commerce	NOUN
ftr-395	291	16	and	and	CCONJ
ftr-395	291	17	the	the	DET
ftr-395	291	18	legitimacy	legitimacy	NOUN
ftr-395	291	19	of	of	ADP
ftr-395	291	20	the	the	DET
ftr-395	291	21	dormant	dormant	PROPN
ftr-395	291	22	commerce	commerce	PROPN
ftr-395	291	23	clause	clause	NOUN
ftr-395	291	24	doctrine	doctrine	NOUN
ftr-395	291	25	,	,	PUNCT
ftr-395	291	26	94	94	NUM
ftr-395	291	27	ky	ky	PROPN
ftr-395	291	28	.	.	PUNCT
ftr-395	292	1	l.	l.	PROPN
ftr-395	292	2	j.	j.	PROPN
ftr-395	292	3	37	37	PROPN
ftr-395	292	4	,	,	PUNCT
ftr-395	292	5	49	49	NUM
ftr-395	292	6	(	(	PUNCT
ftr-395	292	7	quoting	quote	VERB
ftr-395	292	8	cathy	cathy	PROPN
ftr-395	292	9	matson	matson	PROPN
ftr-395	292	10	,	,	PUNCT
ftr-395	292	11	the	the	DET
ftr-395	292	12	revolution	revolution	NOUN
ftr-395	292	13	,	,	PUNCT
ftr-395	292	14	the	the	DET
ftr-395	292	15	constitution	constitution	NOUN
ftr-395	292	16	,	,	PUNCT
ftr-395	292	17	and	and	CCONJ
ftr-395	292	18	the	the	DET
ftr-395	292	19	new	new	ADJ
ftr-395	292	20	nation	nation	NOUN
ftr-395	292	21	,	,	PUNCT
ftr-395	292	22	in	in	ADP
ftr-395	292	23	1	1	NUM
ftr-395	292	24	the	the	DET
ftr-395	292	25	cambridge	cambridge	PROPN
ftr-395	292	26	economic	economic	ADJ
ftr-395	292	27	history	history	NOUN
ftr-395	292	28	of	of	ADP
ftr-395	292	29	the	the	DET
ftr-395	292	30	united	united	PROPN
ftr-395	292	31	states	states	PROPN
ftr-395	292	32	:	:	PUNCT
ftr-395	292	33	the	the	DET
ftr-395	292	34	colonial	colonial	ADJ
ftr-395	292	35	era	era	NOUN
ftr-395	292	36	363	363	NUM
ftr-395	292	37	,	,	PUNCT
ftr-395	292	38	373	373	NUM
ftr-395	292	39	(	(	PUNCT
ftr-395	292	40	stanley	stanley	PROPN
ftr-395	292	41	l.	l.	PROPN
ftr-395	292	42	eugerman	eugerman	PROPN
ftr-395	292	43	&	&	CCONJ
ftr-395	292	44	robert	robert	PROPN
ftr-395	292	45	e.	e.	PROPN
ftr-395	292	46	gellman	gellman	PROPN
ftr-395	292	47	,	,	PUNCT
ftr-395	292	48	eds	eds	PROPN
ftr-395	292	49	.	.	PROPN
ftr-395	292	50	,	,	PUNCT
ftr-395	292	51	1996	1996	NUM
ftr-395	292	52	)	)	PUNCT
ftr-395	292	53	(	(	PUNCT
ftr-395	292	54	"	"	PUNCT
ftr-395	292	55	[	[	X
ftr-395	292	56	t]he	t]he	ADV
ftr-395	292	57	centrifugal	centrifugal	ADJ
ftr-395	292	58	,	,	PUNCT
ftr-395	292	59	contentious	contentious	ADJ
ftr-395	292	60	economic	economic	ADJ
ftr-395	292	61	interests	interest	NOUN
ftr-395	292	62	rising	rise	VERB
ftr-395	292	63	among	among	ADP
ftr-395	292	64	the	the	DET
ftr-395	292	65	states	state	NOUN
ftr-395	292	66	"	"	PUNCT
ftr-395	292	67	at	at	ADP
ftr-395	292	68	the	the	DET
ftr-395	292	69	time	time	NOUN
ftr-395	292	70	"	"	PUNCT
ftr-395	292	71	dampened	dampened	ADJ
ftr-395	292	72	...	...	PUNCT
ftr-395	292	73	postwar	postwar	ADJ
ftr-395	292	74	enthusiasm	enthusiasm	NOUN
ftr-395	292	75	and	and	CCONJ
ftr-395	292	76	reoriented	reorient	VERB
ftr-395	292	77	public	public	ADJ
ftr-395	292	78	and	and	CCONJ
ftr-395	292	79	private	private	ADJ
ftr-395	292	80	views	view	NOUN
ftr-395	292	81	toward	toward	ADP
ftr-395	292	82	the	the	DET
ftr-395	292	83	nationalists	nationalist	NOUN
ftr-395	292	84	,	,	PUNCT
ftr-395	292	85	"	"	PUNCT
ftr-395	292	86	who	who	PRON
ftr-395	292	87	warned	warn	VERB
ftr-395	292	88	that	that	SCONJ
ftr-395	292	89	"	"	PUNCT
ftr-395	292	90	discrimination	discrimination	NOUN
ftr-395	292	91	against	against	ADP
ftr-395	292	92	the	the	DET
ftr-395	292	93	commerce	commerce	NOUN
ftr-395	292	94	of	of	ADP
ftr-395	292	95	neighboring	neighboring	NOUN
ftr-395	292	96	states	state	NOUN
ftr-395	292	97	weakened	weaken	VERB
ftr-395	292	98	the	the	DET
ftr-395	292	99	economies	economy	NOUN
ftr-395	292	100	of	of	ADP
ftr-395	292	101	all	all	DET
ftr-395	292	102	states	state	NOUN
ftr-395	292	103	.	.	PUNCT
ftr-395	292	104	"	"	PUNCT
ftr-395	292	105	)	)	PUNCT
ftr-395	292	106	)	)	PUNCT
ftr-395	292	107	.	.	PUNCT
ftr-395	293	1	56	56	X
ftr-395	293	2	.	.	X
ftr-395	294	1	see	see	VERB
ftr-395	294	2	h.p	h.p	PROPN
ftr-395	294	3	.	.	PROPN
ftr-395	294	4	hood	hood	PROPN
ftr-395	294	5	&	&	CCONJ
ftr-395	294	6	sons	sons	PROPN
ftr-395	294	7	,	,	PUNCT
ftr-395	294	8	inc	inc	PROPN
ftr-395	294	9	.	.	PROPN
ftr-395	295	1	v.	v.	PROPN
ftr-395	295	2	du	du	PROPN
ftr-395	295	3	mond	mond	PROPN
ftr-395	295	4	,	,	PUNCT
ftr-395	295	5	336	336	NUM
ftr-395	295	6	u.s	u.s	PROPN
ftr-395	295	7	.	.	PROPN
ftr-395	295	8	525	525	NUM
ftr-395	295	9	,	,	PUNCT
ftr-395	295	10	534	534	NUM
ftr-395	295	11	(	(	PUNCT
ftr-395	295	12	1949	1949	NUM
ftr-395	295	13	)	)	PUNCT
ftr-395	295	14	(	(	PUNCT
ftr-395	296	1	"	"	PUNCT
ftr-395	296	2	the	the	DET
ftr-395	296	3	necessity	necessity	NOUN
ftr-395	296	4	of	of	ADP
ftr-395	296	5	centralized	centralized	ADJ
ftr-395	296	6	regulation	regulation	NOUN
ftr-395	296	7	of	of	ADP
ftr-395	296	8	commerce	commerce	NOUN
ftr-395	296	9	among	among	ADP
ftr-395	296	10	the	the	DET
ftr-395	296	11	states	state	NOUN
ftr-395	296	12	was	be	AUX
ftr-395	296	13	so	so	ADV
ftr-395	296	14	obvious	obvious	ADJ
ftr-395	296	15	and	and	CCONJ
ftr-395	296	16	so	so	ADV
ftr-395	296	17	fully	fully	ADV
ftr-395	296	18	recognized	recognize	VERB
ftr-395	296	19	that	that	SCONJ
ftr-395	296	20	the	the	DET
ftr-395	296	21	few	few	ADJ
ftr-395	296	22	words	word	NOUN
ftr-395	296	23	of	of	ADP
ftr-395	296	24	the	the	DET
ftr-395	296	25	commerce	commerce	NOUN
ftr-395	296	26	clause	clause	NOUN
ftr-395	296	27	were	be	AUX
ftr-395	296	28	little	little	ADV
ftr-395	296	29	illuminated	illuminated	ADJ
ftr-395	296	30	by	by	ADP
ftr-395	296	31	debate	debate	NOUN
ftr-395	296	32	.	.	PUNCT
ftr-395	296	33	"	"	PUNCT
ftr-395	296	34	)	)	PUNCT
ftr-395	296	35	.	.	PUNCT
ftr-395	297	1	see	see	AUX
ftr-395	297	2	also	also	ADV
ftr-395	297	3	denning	den	VERB
ftr-395	297	4	,	,	PUNCT
ftr-395	297	5	supra	supra	NOUN
ftr-395	297	6	note	note	NOUN
ftr-395	297	7	55	55	NUM
ftr-395	297	8	,	,	PUNCT
ftr-395	297	9	at	at	ADP
ftr-395	297	10	49	49	NUM
ftr-395	297	11	.	.	PUNCT
ftr-395	298	1	the	the	DET
ftr-395	298	2	inability	inability	NOUN
ftr-395	298	3	of	of	ADP
ftr-395	298	4	the	the	DET
ftr-395	298	5	continental	continental	PROPN
ftr-395	298	6	congress	congress	PROPN
ftr-395	298	7	to	to	PART
ftr-395	298	8	harmonize	harmonize	VERB
ftr-395	298	9	the	the	DET
ftr-395	298	10	commercial	commercial	ADJ
ftr-395	298	11	policies	policy	NOUN
ftr-395	298	12	of	of	ADP
ftr-395	298	13	the	the	DET
ftr-395	298	14	several	several	ADJ
ftr-395	298	15	states	state	NOUN
ftr-395	298	16	,	,	PUNCT
ftr-395	298	17	and	and	CCONJ
ftr-395	298	18	its	its	PRON
ftr-395	298	19	failure	failure	NOUN
ftr-395	298	20	to	to	PART
ftr-395	298	21	convince	convince	VERB
ftr-395	298	22	states	state	NOUN
ftr-395	298	23	to	to	PART
ftr-395	298	24	part	part	VERB
ftr-395	298	25	with	with	ADP
ftr-395	298	26	that	that	DET
ftr-395	298	27	much	much	ADJ
ftr-395	298	28	of	of	ADP
ftr-395	298	29	their	their	PRON
ftr-395	298	30	sovereignty	sovereignty	NOUN
ftr-395	298	31	as	as	SCONJ
ftr-395	298	32	would	would	AUX
ftr-395	298	33	permit	permit	VERB
ftr-395	298	34	congress	congress	PROPN
ftr-395	298	35	to	to	PART
ftr-395	298	36	regulate	regulate	VERB
ftr-395	298	37	commerce	commerce	NOUN
ftr-395	298	38	and	and	CCONJ
ftr-395	298	39	raise	raise	VERB
ftr-395	298	40	revenue	revenue	NOUN
ftr-395	298	41	of	of	ADP
ftr-395	298	42	its	its	PRON
ftr-395	298	43	own	own	ADJ
ftr-395	298	44	,	,	PUNCT
ftr-395	298	45	convinced	convince	VERB
ftr-395	298	46	many	many	ADJ
ftr-395	298	47	fence	fence	NOUN
ftr-395	298	48	-	-	PUNCT
ftr-395	298	49	sitters	sitter	NOUN
ftr-395	298	50	that	that	SCONJ
ftr-395	298	51	the	the	DET
ftr-395	298	52	problem	problem	NOUN
ftr-395	298	53	lay	lie	VERB
ftr-395	298	54	with	with	ADP
ftr-395	298	55	the	the	DET
ftr-395	298	56	articles	article	NOUN
ftr-395	298	57	of	of	ADP
ftr-395	298	58	confederation	confederation	NOUN
ftr-395	298	59	and	and	CCONJ
ftr-395	298	60	encouraged	encourage	VERB
ftr-395	298	61	moderate	moderate	ADJ
ftr-395	298	62	2008	2008	NUM
ftr-395	298	63	]	]	PUNCT
ftr-395	298	64	florida	florida	PROPN
ftr-395	298	65	tax	tax	PROPN
ftr-395	298	66	review	review	NOUN
ftr-395	298	67	state	state	NOUN
ftr-395	298	68	policies	policy	NOUN
ftr-395	298	69	,	,	PUNCT
ftr-395	298	70	including	include	VERB
ftr-395	298	71	"	"	PUNCT
ftr-395	298	72	[	[	X
ftr-395	298	73	d]ifferent	d]ifferent	NOUN
ftr-395	298	74	state	state	NOUN
ftr-395	298	75	taxation	taxation	NOUN
ftr-395	298	76	policies	policy	NOUN
ftr-395	298	77	"	"	PUNCT
ftr-395	298	78	were	be	AUX
ftr-395	298	79	of	of	ADP
ftr-395	298	80	especial	especial	ADJ
ftr-395	298	81	concern	concern	NOUN
ftr-395	298	82	as	as	SCONJ
ftr-395	298	83	those	those	DET
ftr-395	298	84	policies	policy	NOUN
ftr-395	298	85	"	"	PUNCT
ftr-395	298	86	weakened	weaken	VERB
ftr-395	298	87	the	the	DET
ftr-395	298	88	economies	economy	NOUN
ftr-395	298	89	of	of	ADP
ftr-395	298	90	all	all	DET
ftr-395	298	91	states	state	NOUN
ftr-395	298	92	.	.	PUNCT
ftr-395	299	1	"57	"57	INTJ
ftr-395	299	2	for	for	ADP
ftr-395	299	3	example	example	NOUN
ftr-395	299	4	,	,	PUNCT
ftr-395	299	5	new	new	PROPN
ftr-395	299	6	york	york	PROPN
ftr-395	299	7	and	and	CCONJ
ftr-395	299	8	massachusetts	massachusetts	PROPN
ftr-395	299	9	,	,	PUNCT
ftr-395	299	10	states	state	NOUN
ftr-395	299	11	with	with	ADP
ftr-395	299	12	major	major	ADJ
ftr-395	299	13	ports	port	NOUN
ftr-395	299	14	,	,	PUNCT
ftr-395	299	15	"	"	PUNCT
ftr-395	299	16	took	take	VERB
ftr-395	299	17	advantage	advantage	NOUN
ftr-395	299	18	of	of	ADP
ftr-395	299	19	their	their	PRON
ftr-395	299	20	superior	superior	ADJ
ftr-395	299	21	position	position	NOUN
ftr-395	299	22	in	in	ADP
ftr-395	299	23	international	international	ADJ
ftr-395	299	24	commerce	commerce	NOUN
ftr-395	299	25	and	and	CCONJ
ftr-395	299	26	in	in	ADP
ftr-395	299	27	regional	regional	ADJ
ftr-395	299	28	markets	market	NOUN
ftr-395	299	29	to	to	PART
ftr-395	299	30	pass	pass	VERB
ftr-395	299	31	discriminatory	discriminatory	ADJ
ftr-395	299	32	duties	duty	NOUN
ftr-395	299	33	against	against	ADP
ftr-395	299	34	neighboring	neighboring	NOUN
ftr-395	299	35	states	state	NOUN
ftr-395	299	36	'	'	PART
ftr-395	299	37	traffic	traffic	NOUN
ftr-395	299	38	at	at	ADP
ftr-395	299	39	their	their	PRON
ftr-395	299	40	ports	port	NOUN
ftr-395	299	41	,	,	PUNCT
ftr-395	299	42	while	while	SCONJ
ftr-395	299	43	weaker	weak	ADJ
ftr-395	299	44	states	state	NOUN
ftr-395	299	45	tried	try	VERB
ftr-395	299	46	to	to	PART
ftr-395	299	47	divert	divert	VERB
ftr-395	299	48	trade	trade	NOUN
ftr-395	299	49	to	to	ADP
ftr-395	299	50	themselves	themselves	PRON
ftr-395	299	51	by	by	ADP
ftr-395	299	52	abolishing	abolish	VERB
ftr-395	299	53	duties	duty	NOUN
ftr-395	299	54	altogether	altogether	ADV
ftr-395	299	55	,	,	PUNCT
ftr-395	299	56	thus	thus	ADV
ftr-395	299	57	setting	set	VERB
ftr-395	299	58	parameters	parameter	NOUN
ftr-395	299	59	for	for	ADP
ftr-395	299	60	intense	intense	ADJ
ftr-395	299	61	interstate	interstate	ADJ
ftr-395	299	62	rivalries	rivalry	NOUN
ftr-395	299	63	by	by	ADP
ftr-395	299	64	mid-1785	mid-1785	NOUN
ftr-395	299	65	.	.	PUNCT
ftr-395	300	1	58	58	NUM
ftr-395	300	2	alexander	alexander	PROPN
ftr-395	300	3	hamilton	hamilton	PROPN
ftr-395	300	4	and	and	CCONJ
ftr-395	300	5	james	james	PROPN
ftr-395	300	6	madison	madison	PROPN
ftr-395	300	7	addressed	address	VERB
ftr-395	300	8	the	the	DET
ftr-395	300	9	economic	economic	ADJ
ftr-395	300	10	protectionism	protectionism	NOUN
ftr-395	300	11	problem	problem	NOUN
ftr-395	300	12	in	in	ADP
ftr-395	300	13	the	the	DET
ftr-395	300	14	federalist	federalist	ADJ
ftr-395	300	15	papers	paper	NOUN
ftr-395	300	16	.	.	PUNCT
ftr-395	301	1	in	in	ADP
ftr-395	301	2	federalist	federalist	NOUN
ftr-395	301	3	no	no	NOUN
ftr-395	301	4	.	.	PROPN
ftr-395	301	5	7	7	NUM
ftr-395	301	6	,	,	PUNCT
ftr-395	301	7	discussing	discuss	VERB
ftr-395	301	8	possible	possible	ADJ
ftr-395	301	9	conflicts	conflict	NOUN
ftr-395	301	10	between	between	ADP
ftr-395	301	11	the	the	DET
ftr-395	301	12	states	state	NOUN
ftr-395	301	13	,	,	PUNCT
ftr-395	301	14	hamilton	hamilton	PROPN
ftr-395	301	15	noted	note	VERB
ftr-395	301	16	that	that	SCONJ
ftr-395	301	17	,	,	PUNCT
ftr-395	301	18	the	the	DET
ftr-395	301	19	competitions	competition	NOUN
ftr-395	301	20	of	of	ADP
ftr-395	301	21	commerce	commerce	NOUN
ftr-395	301	22	would	would	AUX
ftr-395	301	23	be	be	AUX
ftr-395	301	24	another	another	DET
ftr-395	301	25	fruitful	fruitful	ADJ
ftr-395	301	26	source	source	NOUN
ftr-395	301	27	of	of	ADP
ftr-395	301	28	contention	contention	NOUN
ftr-395	301	29	.	.	PUNCT
ftr-395	302	1	the	the	DET
ftr-395	302	2	states	state	NOUN
ftr-395	302	3	less	less	ADV
ftr-395	302	4	favorably	favorably	ADV
ftr-395	302	5	circumstanced	circumstance	VERB
ftr-395	302	6	would	would	AUX
ftr-395	302	7	be	be	AUX
ftr-395	302	8	desirous	desirous	ADJ
ftr-395	302	9	of	of	ADP
ftr-395	302	10	escaping	escape	VERB
ftr-395	302	11	from	from	ADP
ftr-395	302	12	the	the	DET
ftr-395	302	13	disadvantages	disadvantage	NOUN
ftr-395	302	14	of	of	ADP
ftr-395	302	15	local	local	ADJ
ftr-395	302	16	situation	situation	NOUN
ftr-395	302	17	,	,	PUNCT
ftr-395	302	18	and	and	CCONJ
ftr-395	302	19	of	of	ADP
ftr-395	302	20	sharing	sharing	NOUN
ftr-395	302	21	in	in	ADP
ftr-395	302	22	the	the	DET
ftr-395	302	23	advantages	advantage	NOUN
ftr-395	302	24	of	of	ADP
ftr-395	302	25	their	their	PRON
ftr-395	302	26	more	more	ADV
ftr-395	302	27	fortunate	fortunate	ADJ
ftr-395	302	28	neighbors	neighbor	NOUN
ftr-395	302	29	.	.	PUNCT
ftr-395	303	1	each	each	DET
ftr-395	303	2	state	state	NOUN
ftr-395	303	3	,	,	PUNCT
ftr-395	303	4	or	or	CCONJ
ftr-395	303	5	separate	separate	ADJ
ftr-395	303	6	confederacy	confederacy	NOUN
ftr-395	303	7	,	,	PUNCT
ftr-395	303	8	would	would	AUX
ftr-395	303	9	pursue	pursue	VERB
ftr-395	303	10	a	a	DET
ftr-395	303	11	system	system	NOUN
ftr-395	303	12	of	of	ADP
ftr-395	303	13	commercial	commercial	ADJ
ftr-395	303	14	policy	policy	NOUN
ftr-395	303	15	peculiar	peculiar	ADJ
ftr-395	303	16	to	to	ADP
ftr-395	303	17	itself.59	itself.59	PROPN
ftr-395	303	18	hamilton	hamilton	PROPN
ftr-395	303	19	also	also	ADV
ftr-395	303	20	foresaw	foresee	VERB
ftr-395	303	21	the	the	DET
ftr-395	303	22	troubles	trouble	NOUN
ftr-395	303	23	that	that	PRON
ftr-395	303	24	would	would	AUX
ftr-395	303	25	arise	arise	VERB
ftr-395	303	26	in	in	ADP
ftr-395	303	27	areas	area	NOUN
ftr-395	303	28	where	where	SCONJ
ftr-395	303	29	people	people	NOUN
ftr-395	303	30	of	of	ADP
ftr-395	303	31	neighboring	neighboring	NOUN
ftr-395	303	32	states	state	NOUN
ftr-395	303	33	participated	participate	VERB
ftr-395	303	34	in	in	ADP
ftr-395	303	35	multi	multi	ADJ
ftr-395	303	36	-	-	ADJ
ftr-395	303	37	state	state	ADJ
ftr-395	303	38	markets	market	NOUN
ftr-395	303	39	.	.	PUNCT
ftr-395	304	1	for	for	ADP
ftr-395	304	2	example	example	NOUN
ftr-395	304	3	,	,	PUNCT
ftr-395	304	4	new	new	PROPN
ftr-395	304	5	york	york	PROPN
ftr-395	304	6	relied	rely	VERB
ftr-395	304	7	on	on	ADP
ftr-395	304	8	revenue	revenue	NOUN
ftr-395	304	9	from	from	ADP
ftr-395	304	10	laying	lay	VERB
ftr-395	304	11	duties	duty	NOUN
ftr-395	304	12	on	on	ADP
ftr-395	304	13	imports	import	NOUN
ftr-395	304	14	arriving	arrive	VERB
ftr-395	304	15	through	through	ADP
ftr-395	304	16	its	its	PRON
ftr-395	304	17	ports	port	NOUN
ftr-395	304	18	.	.	PUNCT
ftr-395	305	1	new	new	PROPN
ftr-395	305	2	york	york	PROPN
ftr-395	305	3	's	's	PART
ftr-395	305	4	practice	practice	NOUN
ftr-395	305	5	resulted	result	VERB
ftr-395	305	6	in	in	ADP
ftr-395	305	7	residents	resident	NOUN
ftr-395	305	8	of	of	ADP
ftr-395	305	9	new	new	PROPN
ftr-395	305	10	jersey	jersey	PROPN
ftr-395	305	11	and	and	CCONJ
ftr-395	305	12	connecticut	connecticut	PROPN
ftr-395	305	13	also	also	ADV
ftr-395	305	14	paying	pay	VERB
ftr-395	305	15	higher	high	ADJ
ftr-395	305	16	prices	price	NOUN
ftr-395	305	17	for	for	ADP
ftr-395	305	18	goods	good	NOUN
ftr-395	305	19	,	,	PUNCT
ftr-395	305	20	but	but	CCONJ
ftr-395	305	21	without	without	ADP
ftr-395	305	22	the	the	DET
ftr-395	305	23	benefit	benefit	NOUN
ftr-395	305	24	of	of	ADP
ftr-395	305	25	the	the	DET
ftr-395	305	26	duty	duty	NOUN
ftr-395	305	27	revenue	revenue	NOUN
ftr-395	305	28	accumulating	accumulate	VERB
ftr-395	305	29	in	in	ADP
ftr-395	305	30	their	their	PRON
ftr-395	305	31	states	state	NOUN
ftr-395	305	32	'	'	PART
ftr-395	305	33	coffers	coffer	NOUN
ftr-395	305	34	.	.	PUNCT
ftr-395	306	1	60	60	NUM
ftr-395	306	2	hamilton	hamilton	PROPN
ftr-395	306	3	thus	thus	ADV
ftr-395	306	4	asked	ask	VERB
ftr-395	306	5	,	,	PUNCT
ftr-395	306	6	"	"	PUNCT
ftr-395	306	7	would	would	AUX
ftr-395	306	8	connecticut	connecticut	VERB
ftr-395	306	9	and	and	CCONJ
ftr-395	306	10	new	new	PROPN
ftr-395	306	11	jersey	jersey	PROPN
ftr-395	306	12	long	long	PROPN
ftr-395	306	13	submit	submit	NOUN
ftr-395	306	14	to	to	PART
ftr-395	306	15	be	be	AUX
ftr-395	306	16	taxed	tax	VERB
ftr-395	306	17	by	by	ADP
ftr-395	306	18	new	new	PROPN
ftr-395	306	19	york	york	PROPN
ftr-395	306	20	for	for	ADP
ftr-395	306	21	her	her	PRON
ftr-395	306	22	exclusive	exclusive	ADJ
ftr-395	306	23	benefit	benefit	NOUN
ftr-395	306	24	?	?	PUNCT
ftr-395	306	25	'	'	PUNCT
ftr-395	307	1	61	61	NUM
ftr-395	307	2	james	james	PROPN
ftr-395	307	3	madison	madison	PROPN
ftr-395	307	4	also	also	ADV
ftr-395	307	5	referenced	reference	VERB
ftr-395	307	6	the	the	DET
ftr-395	307	7	detrimental	detrimental	ADJ
ftr-395	307	8	effect	effect	NOUN
ftr-395	307	9	of	of	ADP
ftr-395	307	10	economic	economic	ADJ
ftr-395	307	11	competition	competition	NOUN
ftr-395	307	12	between	between	ADP
ftr-395	307	13	the	the	DET
ftr-395	307	14	states	state	NOUN
ftr-395	307	15	on	on	ADP
ftr-395	307	16	the	the	DET
ftr-395	307	17	stability	stability	NOUN
ftr-395	307	18	of	of	ADP
ftr-395	307	19	the	the	DET
ftr-395	307	20	union	union	NOUN
ftr-395	307	21	.	.	PUNCT
ftr-395	308	1	"	"	PUNCT
ftr-395	308	2	we	we	PRON
ftr-395	308	3	may	may	AUX
ftr-395	308	4	be	be	AUX
ftr-395	308	5	assured	assure	VERB
ftr-395	308	6	by	by	ADP
ftr-395	308	7	past	past	ADJ
ftr-395	308	8	experience	experience	NOUN
ftr-395	308	9	,	,	PUNCT
ftr-395	308	10	that	that	SCONJ
ftr-395	308	11	such	such	DET
ftr-395	308	12	a	a	DET
ftr-395	308	13	practice	practice	NOUN
ftr-395	309	1	[	[	X
ftr-395	309	2	states	state	NOUN
ftr-395	309	3	imposing	impose	VERB
ftr-395	309	4	duties	duty	NOUN
ftr-395	309	5	on	on	ADP
ftr-395	309	6	imports	import	NOUN
ftr-395	309	7	and	and	CCONJ
ftr-395	309	8	exports	export	NOUN
ftr-395	309	9	through	through	ADP
ftr-395	309	10	their	their	PRON
ftr-395	309	11	nationalists	nationalist	NOUN
ftr-395	309	12	,	,	PUNCT
ftr-395	309	13	like	like	ADP
ftr-395	309	14	james	james	PROPN
ftr-395	309	15	madison	madison	PROPN
ftr-395	309	16	,	,	PUNCT
ftr-395	309	17	that	that	SCONJ
ftr-395	309	18	the	the	DET
ftr-395	309	19	survival	survival	NOUN
ftr-395	309	20	of	of	ADP
ftr-395	309	21	the	the	DET
ftr-395	309	22	union	union	NOUN
ftr-395	309	23	necessitated	necessitate	VERB
ftr-395	309	24	substantial	substantial	ADJ
ftr-395	309	25	changes	change	NOUN
ftr-395	309	26	in	in	ADP
ftr-395	309	27	the	the	DET
ftr-395	309	28	constitutional	constitutional	ADJ
ftr-395	309	29	regime	regime	NOUN
ftr-395	309	30	.	.	PUNCT
ftr-395	310	1	57	57	NUM
ftr-395	310	2	.	.	X
ftr-395	310	3	cathy	cathy	PROPN
ftr-395	310	4	matson	matson	PROPN
ftr-395	310	5	,	,	PUNCT
ftr-395	310	6	the	the	DET
ftr-395	310	7	revolution	revolution	NOUN
ftr-395	310	8	,	,	PUNCT
ftr-395	310	9	the	the	DET
ftr-395	310	10	constitution	constitution	NOUN
ftr-395	310	11	,	,	PUNCT
ftr-395	310	12	and	and	CCONJ
ftr-395	310	13	the	the	DET
ftr-395	310	14	new	new	ADJ
ftr-395	310	15	nation	nation	NOUN
ftr-395	310	16	,	,	PUNCT
ftr-395	310	17	in	in	ADP
ftr-395	310	18	1	1	NUM
ftr-395	310	19	cambridge	cambridge	NOUN
ftr-395	310	20	economic	economic	ADJ
ftr-395	310	21	history	history	NOUN
ftr-395	310	22	of	of	ADP
ftr-395	310	23	the	the	DET
ftr-395	310	24	united	united	PROPN
ftr-395	310	25	states	states	PROPN
ftr-395	310	26	:	:	PUNCT
ftr-395	310	27	the	the	DET
ftr-395	310	28	colonial	colonial	ADJ
ftr-395	310	29	era	era	NOUN
ftr-395	310	30	363	363	NUM
ftr-395	310	31	,	,	PUNCT
ftr-395	310	32	377	377	NUM
ftr-395	310	33	(	(	PUNCT
ftr-395	310	34	stanley	stanley	PROPN
ftr-395	310	35	l.	l.	PROPN
ftr-395	310	36	eugerman	eugerman	PROPN
ftr-395	310	37	&	&	CCONJ
ftr-395	310	38	robert	robert	PROPN
ftr-395	310	39	e.	e.	PROPN
ftr-395	310	40	gellman	gellman	PROPN
ftr-395	310	41	,	,	PUNCT
ftr-395	310	42	eds	eds	PROPN
ftr-395	310	43	.	.	PROPN
ftr-395	310	44	,	,	PUNCT
ftr-395	310	45	1996	1996	NUM
ftr-395	310	46	)	)	PUNCT
ftr-395	310	47	.	.	PUNCT
ftr-395	311	1	"	"	PUNCT
ftr-395	311	2	merchants	merchant	NOUN
ftr-395	311	3	in	in	ADP
ftr-395	311	4	providence	providence	NOUN
ftr-395	311	5	,	,	PUNCT
ftr-395	311	6	rhode	rhode	NOUN
ftr-395	311	7	island	island	NOUN
ftr-395	311	8	,	,	PUNCT
ftr-395	311	9	believed	believe	VERB
ftr-395	311	10	that	that	SCONJ
ftr-395	311	11	they	they	PRON
ftr-395	311	12	were	be	AUX
ftr-395	311	13	virtually	virtually	ADV
ftr-395	311	14	barred	bar	VERB
ftr-395	311	15	from	from	ADP
ftr-395	311	16	trade	trade	NOUN
ftr-395	311	17	by	by	ADP
ftr-395	311	18	1785	1785	NUM
ftr-395	311	19	because	because	SCONJ
ftr-395	311	20	of	of	ADP
ftr-395	311	21	the	the	DET
ftr-395	311	22	high	high	ADJ
ftr-395	311	23	state	state	NOUN
ftr-395	311	24	duties	duty	NOUN
ftr-395	311	25	at	at	ADP
ftr-395	311	26	massachusetts	massachusetts	PROPN
ftr-395	311	27	and	and	CCONJ
ftr-395	311	28	new	new	PROPN
ftr-395	311	29	york	york	PROPN
ftr-395	311	30	ports	port	NOUN
ftr-395	311	31	.	.	PUNCT
ftr-395	311	32	"	"	PUNCT
ftr-395	312	1	i	i	PRON
ftr-395	312	2	d.	d.	PROPN
ftr-395	312	3	at	at	ADP
ftr-395	312	4	381	381	NUM
ftr-395	312	5	.	.	PUNCT
ftr-395	313	1	58	58	NUM
ftr-395	313	2	.	.	PUNCT
ftr-395	314	1	i	i	PRON
ftr-395	314	2	d.	d.	PROPN
ftr-395	314	3	at	at	ADP
ftr-395	314	4	380	380	NUM
ftr-395	314	5	.	.	PUNCT
ftr-395	315	1	59	59	NUM
ftr-395	315	2	.	.	PUNCT
ftr-395	316	1	the	the	DET
ftr-395	316	2	federalist	federalist	NOUN
ftr-395	316	3	no	no	NOUN
ftr-395	316	4	.	.	PROPN
ftr-395	316	5	7	7	NUM
ftr-395	316	6	(	(	PUNCT
ftr-395	316	7	alexander	alexander	PROPN
ftr-395	316	8	hamilton	hamilton	PROPN
ftr-395	316	9	)	)	PUNCT
ftr-395	316	10	.	.	PUNCT
ftr-395	317	1	60	60	NUM
ftr-395	317	2	.	.	PUNCT
ftr-395	318	1	i	i	PRON
ftr-395	318	2	d.	d.	PROPN
ftr-395	318	3	61	61	NUM
ftr-395	318	4	.	.	PUNCT
ftr-395	319	1	i	i	PRON
ftr-395	319	2	d.	d.	PROPN
ftr-395	320	1	[	[	X
ftr-395	320	2	vol	vol	NOUN
ftr-395	320	3	.	.	NOUN
ftr-395	320	4	8:8	8:8	NUM
ftr-395	320	5	tax	tax	NOUN
ftr-395	320	6	my	my	PRON
ftr-395	320	7	ride	ride	NOUN
ftr-395	320	8	borders	border	NOUN
ftr-395	320	9	]	]	PUNCT
ftr-395	320	10	would	would	AUX
ftr-395	320	11	be	be	AUX
ftr-395	320	12	introduced	introduce	VERB
ftr-395	320	13	by	by	ADP
ftr-395	320	14	future	future	ADJ
ftr-395	320	15	contrivances	contrivance	NOUN
ftr-395	320	16	;	;	PUNCT
ftr-395	320	17	and	and	CCONJ
ftr-395	320	18	both	both	PRON
ftr-395	320	19	by	by	ADP
ftr-395	320	20	that	that	PRON
ftr-395	320	21	and	and	CCONJ
ftr-395	320	22	a	a	DET
ftr-395	320	23	common	common	ADJ
ftr-395	320	24	knowledge	knowledge	NOUN
ftr-395	320	25	of	of	ADP
ftr-395	320	26	human	human	ADJ
ftr-395	320	27	affairs	affair	NOUN
ftr-395	320	28	,	,	PUNCT
ftr-395	320	29	that	that	SCONJ
ftr-395	320	30	it	it	PRON
ftr-395	320	31	would	would	AUX
ftr-395	320	32	nourish	nourish	VERB
ftr-395	320	33	unceasing	unceasing	ADJ
ftr-395	320	34	animosities	animosity	NOUN
ftr-395	320	35	,	,	PUNCT
ftr-395	320	36	and	and	CCONJ
ftr-395	320	37	not	not	PART
ftr-395	320	38	improbably	improbably	ADV
ftr-395	320	39	terminate	terminate	VERB
ftr-395	320	40	in	in	ADP
ftr-395	320	41	serious	serious	ADJ
ftr-395	320	42	interruptions	interruption	NOUN
ftr-395	320	43	of	of	ADP
ftr-395	320	44	the	the	DET
ftr-395	320	45	public	public	ADJ
ftr-395	320	46	tranquility	tranquility	NOUN
ftr-395	320	47	.	.	PUNCT
ftr-395	321	1	62	62	NUM
ftr-395	321	2	he	he	PRON
ftr-395	321	3	was	be	AUX
ftr-395	321	4	concerned	concern	VERB
ftr-395	321	5	not	not	PART
ftr-395	321	6	only	only	ADV
ftr-395	321	7	about	about	ADP
ftr-395	321	8	the	the	DET
ftr-395	321	9	harm	harm	NOUN
ftr-395	321	10	to	to	ADP
ftr-395	321	11	national	national	ADJ
ftr-395	321	12	unity	unity	NOUN
ftr-395	321	13	that	that	SCONJ
ftr-395	321	14	this	this	PRON
ftr-395	321	15	would	would	AUX
ftr-395	321	16	cause	cause	VERB
ftr-395	321	17	,	,	PUNCT
ftr-395	321	18	but	but	CCONJ
ftr-395	321	19	also	also	ADV
ftr-395	321	20	the	the	DET
ftr-395	321	21	inefficiency	inefficiency	NOUN
ftr-395	321	22	of	of	ADP
ftr-395	321	23	such	such	DET
ftr-395	321	24	a	a	DET
ftr-395	321	25	practice	practice	NOUN
ftr-395	321	26	,	,	PUNCT
ftr-395	321	27	noting	note	VERB
ftr-395	321	28	that	that	SCONJ
ftr-395	321	29	"	"	PUNCT
ftr-395	321	30	the	the	DET
ftr-395	321	31	desire	desire	NOUN
ftr-395	321	32	of	of	ADP
ftr-395	321	33	the	the	DET
ftr-395	321	34	commercial	commercial	ADJ
ftr-395	321	35	states	state	NOUN
ftr-395	321	36	to	to	PART
ftr-395	321	37	collect	collect	VERB
ftr-395	321	38	,	,	PUNCT
ftr-395	321	39	in	in	ADP
ftr-395	321	40	any	any	DET
ftr-395	321	41	form	form	NOUN
ftr-395	321	42	,	,	PUNCT
ftr-395	321	43	an	an	DET
ftr-395	321	44	indirect	indirect	ADJ
ftr-395	321	45	revenue	revenue	NOUN
ftr-395	321	46	from	from	ADP
ftr-395	321	47	their	their	PRON
ftr-395	321	48	uncommercial	uncommercial	ADJ
ftr-395	321	49	neighbors	neighbor	NOUN
ftr-395	321	50	,	,	PUNCT
ftr-395	321	51	must	must	AUX
ftr-395	321	52	appear	appear	VERB
ftr-395	321	53	not	not	PART
ftr-395	321	54	less	less	ADV
ftr-395	321	55	impolitic	impolitic	ADJ
ftr-395	321	56	than	than	SCONJ
ftr-395	321	57	it	it	PRON
ftr-395	321	58	is	be	AUX
ftr-395	321	59	unfair	unfair	ADJ
ftr-395	321	60	;	;	PUNCT
ftr-395	321	61	since	since	SCONJ
ftr-395	321	62	it	it	PRON
ftr-395	321	63	would	would	AUX
ftr-395	321	64	stimulate	stimulate	VERB
ftr-395	321	65	the	the	DET
ftr-395	321	66	injured	injured	ADJ
ftr-395	321	67	party	party	NOUN
ftr-395	321	68	,	,	PUNCT
ftr-395	321	69	by	by	ADP
ftr-395	321	70	resentment	resentment	NOUN
ftr-395	321	71	as	as	ADV
ftr-395	321	72	well	well	ADV
ftr-395	321	73	as	as	ADP
ftr-395	321	74	interest	interest	NOUN
ftr-395	321	75	,	,	PUNCT
ftr-395	321	76	to	to	PART
ftr-395	321	77	resort	resort	VERB
ftr-395	321	78	to	to	ADP
ftr-395	321	79	less	less	ADV
ftr-395	321	80	convenient	convenient	ADJ
ftr-395	321	81	channels	channel	NOUN
ftr-395	321	82	for	for	ADP
ftr-395	321	83	their	their	PRON
ftr-395	321	84	foreign	foreign	ADJ
ftr-395	321	85	trade	trade	NOUN
ftr-395	321	86	.	.	PUNCT
ftr-395	322	1	63	63	NUM
ftr-395	322	2	the	the	DET
ftr-395	322	3	economic	economic	ADJ
ftr-395	322	4	conflict	conflict	NOUN
ftr-395	322	5	among	among	ADP
ftr-395	322	6	the	the	DET
ftr-395	322	7	states	state	NOUN
ftr-395	322	8	was	be	AUX
ftr-395	322	9	so	so	ADV
ftr-395	322	10	alarming	alarming	ADJ
ftr-395	322	11	to	to	ADP
ftr-395	322	12	many	many	ADJ
ftr-395	322	13	that	that	SCONJ
ftr-395	322	14	it	it	PRON
ftr-395	322	15	has	have	AUX
ftr-395	322	16	been	be	AUX
ftr-395	322	17	cited	cite	VERB
ftr-395	322	18	as	as	ADP
ftr-395	322	19	"	"	PUNCT
ftr-395	322	20	the	the	DET
ftr-395	322	21	immediate	immediate	ADJ
ftr-395	322	22	cause	cause	NOUN
ftr-395	322	23	that	that	PRON
ftr-395	322	24	led	lead	VERB
ftr-395	322	25	to	to	ADP
ftr-395	322	26	the	the	DET
ftr-395	322	27	forming	forming	NOUN
ftr-395	322	28	of	of	ADP
ftr-395	322	29	a	a	DET
ftr-395	322	30	[	[	X
ftr-395	322	31	constitutional	constitutional	ADJ
ftr-395	322	32	]	]	X
ftr-395	322	33	convention	convention	NOUN
ftr-395	322	34	.	.	PUNCT
ftr-395	322	35	"	"	PUNCT
ftr-395	323	1	64	64	NUM
ftr-395	323	2	granting	grant	VERB
ftr-395	323	3	the	the	DET
ftr-395	323	4	commerce	commerce	NOUN
ftr-395	323	5	power	power	NOUN
ftr-395	323	6	to	to	ADP
ftr-395	323	7	congress	congress	PROPN
ftr-395	323	8	in	in	ADP
ftr-395	323	9	the	the	DET
ftr-395	323	10	constitution	constitution	NOUN
ftr-395	323	11	was	be	AUX
ftr-395	323	12	a	a	DET
ftr-395	323	13	means	means	NOUN
ftr-395	323	14	of	of	ADP
ftr-395	323	15	providing	provide	VERB
ftr-395	323	16	the	the	DET
ftr-395	323	17	national	national	ADJ
ftr-395	323	18	government	government	NOUN
ftr-395	323	19	with	with	ADP
ftr-395	323	20	the	the	DET
ftr-395	323	21	power	power	NOUN
ftr-395	323	22	to	to	PART
ftr-395	323	23	prevent	prevent	VERB
ftr-395	323	24	the	the	DET
ftr-395	323	25	states	state	NOUN
ftr-395	323	26	from	from	ADP
ftr-395	323	27	harming	harm	VERB
ftr-395	323	28	national	national	ADJ
ftr-395	323	29	unity	unity	NOUN
ftr-395	323	30	and	and	CCONJ
ftr-395	323	31	the	the	DET
ftr-395	323	32	national	national	ADJ
ftr-395	323	33	economy	economy	NOUN
ftr-395	323	34	through	through	ADP
ftr-395	323	35	economic	economic	ADJ
ftr-395	323	36	protectionism	protectionism	NOUN
ftr-395	323	37	.	.	PUNCT
ftr-395	324	1	65	65	NUM
ftr-395	324	2	the	the	DET
ftr-395	324	3	commerce	commerce	NOUN
ftr-395	324	4	clause	clause	NOUN
ftr-395	324	5	"	"	PUNCT
ftr-395	324	6	embodied	embody	VERB
ftr-395	324	7	a	a	DET
ftr-395	324	8	grant	grant	NOUN
ftr-395	324	9	of	of	ADP
ftr-395	324	10	authority	authority	NOUN
ftr-395	324	11	to	to	ADP
ftr-395	324	12	congress	congress	PROPN
ftr-395	324	13	that	that	PRON
ftr-395	324	14	created	create	VERB
ftr-395	324	15	the	the	DET
ftr-395	324	16	conditions	condition	NOUN
ftr-395	324	17	for	for	ADP
ftr-395	324	18	the	the	DET
ftr-395	324	19	free	free	ADJ
ftr-395	324	20	movement	movement	NOUN
ftr-395	324	21	of	of	ADP
ftr-395	324	22	people	people	NOUN
ftr-395	324	23	,	,	PUNCT
ftr-395	324	24	transport	transport	NOUN
ftr-395	324	25	of	of	ADP
ftr-395	324	26	products	product	NOUN
ftr-395	324	27	and	and	CCONJ
ftr-395	324	28	capital	capital	NOUN
ftr-395	324	29	,	,	PUNCT
ftr-395	324	30	and	and	CCONJ
ftr-395	324	31	uniform	uniform	ADJ
ftr-395	324	32	institutions	institution	NOUN
ftr-395	324	33	that	that	PRON
ftr-395	324	34	,	,	PUNCT
ftr-395	324	35	together	together	ADV
ftr-395	324	36	,	,	PUNCT
ftr-395	324	37	proved	prove	VERB
ftr-395	324	38	crucial	crucial	ADJ
ftr-395	324	39	to	to	ADP
ftr-395	324	40	establishing	establish	VERB
ftr-395	324	41	a	a	DET
ftr-395	324	42	national	national	ADJ
ftr-395	324	43	market	market	NOUN
ftr-395	324	44	.	.	PUNCT
ftr-395	325	1	,	,	PUNCT
ftr-395	325	2	66	66	NUM
ftr-395	325	3	in	in	ADP
ftr-395	325	4	the	the	DET
ftr-395	325	5	absence	absence	NOUN
ftr-395	325	6	of	of	ADP
ftr-395	325	7	congressional	congressional	ADJ
ftr-395	325	8	legislation	legislation	NOUN
ftr-395	325	9	regarding	regard	VERB
ftr-395	325	10	an	an	DET
ftr-395	325	11	area	area	NOUN
ftr-395	325	12	of	of	ADP
ftr-395	325	13	commerce	commerce	PROPN
ftr-395	325	14	,	,	PUNCT
ftr-395	325	15	the	the	DET
ftr-395	325	16	supreme	supreme	PROPN
ftr-395	325	17	court	court	PROPN
ftr-395	325	18	enforces	enforce	VERB
ftr-395	325	19	the	the	DET
ftr-395	325	20	anti	anti	ADJ
ftr-395	325	21	-	-	ADJ
ftr-395	325	22	economic	economic	ADJ
ftr-395	325	23	protectionism	protectionism	NOUN
ftr-395	325	24	purpose	purpose	NOUN
ftr-395	325	25	behind	behind	ADP
ftr-395	325	26	the	the	DET
ftr-395	325	27	commerce	commerce	NOUN
ftr-395	325	28	clause	clause	NOUN
ftr-395	325	29	by	by	ADP
ftr-395	325	30	striking	strike	VERB
ftr-395	325	31	down	down	ADP
ftr-395	325	32	state	state	NOUN
ftr-395	325	33	discrimination	discrimination	NOUN
ftr-395	325	34	against	against	ADP
ftr-395	325	35	interstate	interstate	ADJ
ftr-395	325	36	commerce	commerce	NOUN
ftr-395	325	37	through	through	ADP
ftr-395	325	38	the	the	DET
ftr-395	325	39	dormant	dormant	PROPN
ftr-395	325	40	commerce	commerce	PROPN
ftr-395	325	41	clause	clause	NOUN
ftr-395	325	42	doctrine	doctrine	NOUN
ftr-395	325	43	.	.	PUNCT
ftr-395	326	1	67	67	NUM
ftr-395	326	2	when	when	SCONJ
ftr-395	326	3	analyzing	analyze	VERB
ftr-395	326	4	state	state	NOUN
ftr-395	326	5	action	action	NOUN
ftr-395	326	6	that	that	PRON
ftr-395	326	7	impacts	impact	VERB
ftr-395	326	8	interstate	interstate	ADJ
ftr-395	326	9	commerce	commerce	NOUN
ftr-395	326	10	,	,	PUNCT
ftr-395	326	11	avoiding	avoid	VERB
ftr-395	326	12	"	"	PUNCT
ftr-395	326	13	economic	economic	ADJ
ftr-395	326	14	balkanization	balkanization	NOUN
ftr-395	326	15	"	"	PUNCT
ftr-395	326	16	has	have	AUX
ftr-395	326	17	become	become	VERB
ftr-395	326	18	one	one	NUM
ftr-395	326	19	of	of	ADP
ftr-395	326	20	the	the	DET
ftr-395	326	21	"	"	PUNCT
ftr-395	326	22	central	central	ADJ
ftr-395	326	23	purposes	purpose	NOUN
ftr-395	326	24	of	of	ADP
ftr-395	326	25	[	[	PUNCT
ftr-395	326	26	the	the	DET
ftr-395	326	27	supreme	supreme	PROPN
ftr-395	326	28	court	court	PROPN
ftr-395	326	29	's	's	PART
ftr-395	326	30	]	]	PUNCT
ftr-395	326	31	negative	negative	ADJ
ftr-395	326	32	commerce	commerce	PROPN
ftr-395	326	33	clause	clause	NOUN
ftr-395	326	34	jurisprudence	jurisprudence	NOUN
ftr-395	326	35	.	.	PUNCT
ftr-395	327	1	68	68	NUM
ftr-395	327	2	62	62	NUM
ftr-395	327	3	.	.	PUNCT
ftr-395	328	1	the	the	DET
ftr-395	328	2	federalist	federalist	NOUN
ftr-395	328	3	no	no	INTJ
ftr-395	328	4	.	.	PROPN
ftr-395	328	5	42	42	NUM
ftr-395	328	6	(	(	PUNCT
ftr-395	328	7	james	james	PROPN
ftr-395	328	8	madison	madison	PROPN
ftr-395	328	9	)	)	PUNCT
ftr-395	328	10	.	.	PUNCT
ftr-395	329	1	63	63	NUM
ftr-395	329	2	.	.	PUNCT
ftr-395	330	1	i	i	PRON
ftr-395	330	2	d.	d.	PROPN
ftr-395	330	3	64	64	NUM
ftr-395	330	4	.	.	PUNCT
ftr-395	331	1	camps	camp	NOUN
ftr-395	331	2	newfound	newfound	VERB
ftr-395	331	3	/	/	SYM
ftr-395	331	4	owatonna	owatonna	PROPN
ftr-395	331	5	,	,	PUNCT
ftr-395	331	6	inc	inc	PROPN
ftr-395	331	7	.	.	PROPN
ftr-395	332	1	v.	v.	ADP
ftr-395	332	2	town	town	NOUN
ftr-395	332	3	of	of	ADP
ftr-395	332	4	harrison	harrison	PROPN
ftr-395	332	5	,	,	PUNCT
ftr-395	332	6	520	520	NUM
ftr-395	332	7	u.s	u.s	PROPN
ftr-395	332	8	.	.	PROPN
ftr-395	332	9	564	564	NUM
ftr-395	332	10	,	,	PUNCT
ftr-395	332	11	571	571	NUM
ftr-395	332	12	(	(	PUNCT
ftr-395	332	13	quoting	quote	VERB
ftr-395	332	14	gibbons	gibbon	NOUN
ftr-395	332	15	v.	v.	ADP
ftr-395	332	16	ogden	ogden	PROPN
ftr-395	332	17	,	,	PUNCT
ftr-395	332	18	22	22	NUM
ftr-395	332	19	u.s	u.s	PROPN
ftr-395	332	20	.	.	PROPN
ftr-395	332	21	1	1	NUM
ftr-395	332	22	,	,	PUNCT
ftr-395	332	23	77	77	NUM
ftr-395	332	24	(	(	PUNCT
ftr-395	332	25	9	9	NUM
ftr-395	332	26	wheat	wheat	NOUN
ftr-395	332	27	.	.	PUNCT
ftr-395	333	1	1	1	X
ftr-395	333	2	)	)	PUNCT
ftr-395	333	3	(	(	PUNCT
ftr-395	333	4	1824	1824	NUM
ftr-395	333	5	)	)	PUNCT
ftr-395	333	6	(	(	PUNCT
ftr-395	333	7	johnson	johnson	PROPN
ftr-395	333	8	,	,	PUNCT
ftr-395	333	9	j.	j.	PROPN
ftr-395	333	10	,	,	PUNCT
ftr-395	333	11	concurring	concur	VERB
ftr-395	333	12	in	in	ADP
ftr-395	333	13	judgment	judgment	NOUN
ftr-395	333	14	)	)	PUNCT
ftr-395	333	15	)	)	PUNCT
ftr-395	333	16	.	.	PUNCT
ftr-395	334	1	65	65	NUM
ftr-395	334	2	.	.	PUNCT
ftr-395	335	1	see	see	VERB
ftr-395	335	2	sullivan	sullivan	PROPN
ftr-395	335	3	&	&	CCONJ
ftr-395	335	4	gunther	gunther	PROPN
ftr-395	335	5	,	,	PUNCT
ftr-395	335	6	supra	supra	PROPN
ftr-395	335	7	note	note	PROPN
ftr-395	335	8	55	55	NUM
ftr-395	335	9	,	,	PUNCT
ftr-395	335	10	at	at	ADP
ftr-395	335	11	245	245	NUM
ftr-395	335	12	(	(	PUNCT
ftr-395	335	13	"	"	PUNCT
ftr-395	335	14	the	the	DET
ftr-395	335	15	framers	framer	NOUN
ftr-395	335	16	of	of	ADP
ftr-395	335	17	the	the	DET
ftr-395	335	18	constitution	constitution	NOUN
ftr-395	335	19	centralized	centralize	VERB
ftr-395	335	20	the	the	DET
ftr-395	335	21	power	power	NOUN
ftr-395	335	22	to	to	PART
ftr-395	335	23	regulate	regulate	VERB
ftr-395	335	24	interstate	interstate	ADJ
ftr-395	335	25	commerce	commerce	NOUN
ftr-395	335	26	in	in	ADP
ftr-395	335	27	the	the	DET
ftr-395	335	28	congress	congress	PROPN
ftr-395	335	29	because	because	SCONJ
ftr-395	335	30	they	they	PRON
ftr-395	335	31	viewed	view	VERB
ftr-395	335	32	destructive	destructive	ADJ
ftr-395	335	33	trade	trade	NOUN
ftr-395	335	34	wars	war	NOUN
ftr-395	335	35	among	among	ADP
ftr-395	335	36	the	the	DET
ftr-395	335	37	states	state	NOUN
ftr-395	335	38	as	as	ADP
ftr-395	335	39	a	a	DET
ftr-395	335	40	major	major	ADJ
ftr-395	335	41	problem	problem	NOUN
ftr-395	335	42	under	under	ADP
ftr-395	335	43	the	the	DET
ftr-395	335	44	articles	article	NOUN
ftr-395	335	45	of	of	ADP
ftr-395	335	46	confederation	confederation	NOUN
ftr-395	335	47	.	.	PUNCT
ftr-395	335	48	"	"	PUNCT
ftr-395	335	49	)	)	PUNCT
ftr-395	335	50	.	.	PUNCT
ftr-395	336	1	66	66	NUM
ftr-395	336	2	.	.	PUNCT
ftr-395	337	1	matson	matson	PROPN
ftr-395	337	2	,	,	PUNCT
ftr-395	337	3	supra	supra	PROPN
ftr-395	337	4	note	note	PROPN
ftr-395	337	5	57	57	NUM
ftr-395	337	6	,	,	PUNCT
ftr-395	337	7	at	at	ADP
ftr-395	337	8	385	385	NUM
ftr-395	337	9	.	.	PUNCT
ftr-395	337	10	67	67	NUM
ftr-395	337	11	.	.	PUNCT
ftr-395	338	1	see	see	VERB
ftr-395	338	2	sullivan	sullivan	PROPN
ftr-395	338	3	&	&	CCONJ
ftr-395	338	4	gunther	gunther	PROPN
ftr-395	338	5	,	,	PUNCT
ftr-395	338	6	supra	supra	PROPN
ftr-395	338	7	note	note	PROPN
ftr-395	338	8	54	54	NUM
ftr-395	338	9	,	,	PUNCT
ftr-395	338	10	at	at	ADP
ftr-395	338	11	245	245	NUM
ftr-395	338	12	.	.	PUNCT
ftr-395	339	1	68	68	NUM
ftr-395	339	2	.	.	PUNCT
ftr-395	340	1	camps	camp	NOUN
ftr-395	340	2	newfound	newfound	VERB
ftr-395	340	3	/	/	SYM
ftr-395	340	4	owatonna	owatonna	PROPN
ftr-395	340	5	,	,	PUNCT
ftr-395	340	6	520	520	NUM
ftr-395	340	7	u.s	u.s	PROPN
ftr-395	340	8	.	.	PROPN
ftr-395	340	9	at	at	ADP
ftr-395	340	10	577	577	NUM
ftr-395	340	11	.	.	PUNCT
ftr-395	341	1	2008	2008	NUM
ftr-395	341	2	]	]	PUNCT
ftr-395	341	3	florida	florida	PROPN
ftr-395	341	4	tax	tax	PROPN
ftr-395	341	5	review	review	NOUN
ftr-395	341	6	2	2	NUM
ftr-395	341	7	.	.	PUNCT
ftr-395	342	1	the	the	DET
ftr-395	342	2	dormant	dormant	PROPN
ftr-395	342	3	commerce	commerce	PROPN
ftr-395	342	4	clause	clause	NOUN
ftr-395	342	5	and	and	CCONJ
ftr-395	342	6	state	state	NOUN
ftr-395	342	7	taxation	taxation	NOUN
ftr-395	342	8	:	:	PUNCT
ftr-395	342	9	complete	complete	ADJ
ftr-395	342	10	auto	auto	NOUN
ftr-395	342	11	transit	transit	NOUN
ftr-395	342	12	test	test	NOUN
ftr-395	342	13	when	when	SCONJ
ftr-395	342	14	a	a	DET
ftr-395	342	15	business	business	NOUN
ftr-395	342	16	engages	engage	VERB
ftr-395	342	17	in	in	ADP
ftr-395	342	18	economic	economic	ADJ
ftr-395	342	19	activity	activity	NOUN
ftr-395	342	20	in	in	ADP
ftr-395	342	21	more	more	ADJ
ftr-395	342	22	than	than	ADP
ftr-395	342	23	one	one	NUM
ftr-395	342	24	state	state	NOUN
ftr-395	342	25	,	,	PUNCT
ftr-395	342	26	each	each	PRON
ftr-395	342	27	of	of	ADP
ftr-395	342	28	those	those	DET
ftr-395	342	29	states	state	NOUN
ftr-395	342	30	will	will	AUX
ftr-395	342	31	be	be	AUX
ftr-395	342	32	interested	interested	ADJ
ftr-395	342	33	in	in	ADP
ftr-395	342	34	taxing	tax	VERB
ftr-395	342	35	the	the	DET
ftr-395	342	36	business	business	NOUN
ftr-395	342	37	's	's	PART
ftr-395	342	38	income	income	NOUN
ftr-395	342	39	.	.	PUNCT
ftr-395	343	1	naturally	naturally	ADV
ftr-395	343	2	,	,	PUNCT
ftr-395	343	3	the	the	DET
ftr-395	343	4	business	business	NOUN
ftr-395	343	5	will	will	AUX
ftr-395	343	6	want	want	VERB
ftr-395	343	7	to	to	PART
ftr-395	343	8	avoid	avoid	VERB
ftr-395	343	9	taxation	taxation	NOUN
ftr-395	343	10	in	in	ADP
ftr-395	343	11	the	the	DET
ftr-395	343	12	new	new	ADJ
ftr-395	343	13	state	state	NOUN
ftr-395	343	14	if	if	SCONJ
ftr-395	343	15	possible	possible	ADJ
ftr-395	343	16	,	,	PUNCT
ftr-395	343	17	and	and	CCONJ
ftr-395	343	18	the	the	DET
ftr-395	343	19	home	home	NOUN
ftr-395	343	20	state	state	NOUN
ftr-395	343	21	will	will	AUX
ftr-395	343	22	want	want	VERB
ftr-395	343	23	to	to	PART
ftr-395	343	24	maintain	maintain	VERB
ftr-395	343	25	its	its	PRON
ftr-395	343	26	tax	tax	NOUN
ftr-395	343	27	base	base	NOUN
ftr-395	343	28	.	.	PUNCT
ftr-395	344	1	"	"	PUNCT
ftr-395	344	2	conflict	conflict	NOUN
ftr-395	344	3	between	between	ADP
ftr-395	344	4	the	the	DET
ftr-395	344	5	states	state	NOUN
ftr-395	344	6	'	'	PART
ftr-395	344	7	interest	interest	NOUN
ftr-395	344	8	in	in	ADP
ftr-395	344	9	exercising	exercise	VERB
ftr-395	344	10	their	their	PRON
ftr-395	344	11	essential	essential	ADJ
ftr-395	344	12	taxing	taxing	NOUN
ftr-395	344	13	power	power	NOUN
ftr-395	344	14	and	and	CCONJ
ftr-395	344	15	the	the	DET
ftr-395	344	16	nation	nation	NOUN
ftr-395	344	17	's	's	PART
ftr-395	344	18	interest	interest	NOUN
ftr-395	344	19	in	in	ADP
ftr-395	344	20	fostering	foster	VERB
ftr-395	344	21	economic	economic	ADJ
ftr-395	344	22	unity	unity	NOUN
ftr-395	344	23	has	have	AUX
ftr-395	344	24	been	be	AUX
ftr-395	344	25	an	an	DET
ftr-395	344	26	enduring	endure	VERB
ftr-395	344	27	feature	feature	NOUN
ftr-395	344	28	of	of	ADP
ftr-395	344	29	our	our	PRON
ftr-395	344	30	federal	federal	ADJ
ftr-395	344	31	system	system	NOUN
ftr-395	344	32	.	.	PUNCT
ftr-395	345	1	,	,	PUNCT
ftr-395	345	2	69	69	NUM
ftr-395	345	3	the	the	DET
ftr-395	345	4	supreme	supreme	PROPN
ftr-395	345	5	court	court	PROPN
ftr-395	345	6	noted	note	VERB
ftr-395	345	7	in	in	ADP
ftr-395	345	8	northwestern	northwestern	ADJ
ftr-395	345	9	states	state	NOUN
ftr-395	345	10	portland	portland	PROPN
ftr-395	345	11	cement	cement	PROPN
ftr-395	345	12	co.	co.	PROPN
ftr-395	345	13	v.	v.	ADP
ftr-395	345	14	minnesota	minnesota	PROPN
ftr-395	345	15	that	that	SCONJ
ftr-395	345	16	the	the	DET
ftr-395	345	17	issue	issue	NOUN
ftr-395	345	18	of	of	ADP
ftr-395	345	19	state	state	NOUN
ftr-395	345	20	taxation	taxation	NOUN
ftr-395	345	21	of	of	ADP
ftr-395	345	22	interstate	interstate	ADJ
ftr-395	345	23	commerce	commerce	NOUN
ftr-395	345	24	was	be	AUX
ftr-395	345	25	so	so	ADV
ftr-395	345	26	contentious	contentious	ADJ
ftr-395	345	27	that	that	SCONJ
ftr-395	345	28	by	by	ADP
ftr-395	345	29	1959	1959	NUM
ftr-395	345	30	the	the	DET
ftr-395	345	31	court	court	NOUN
ftr-395	345	32	had	have	AUX
ftr-395	345	33	issued	issue	VERB
ftr-395	345	34	over	over	ADP
ftr-395	345	35	300	300	NUM
ftr-395	345	36	opinions	opinion	NOUN
ftr-395	345	37	addressing	address	VERB
ftr-395	345	38	commerce	commerce	NOUN
ftr-395	345	39	clause	clause	NOUN
ftr-395	345	40	challenges	challenge	NOUN
ftr-395	345	41	to	to	PART
ftr-395	345	42	state	state	VERB
ftr-395	345	43	taxes.7	taxes.7	NOUN
ftr-395	345	44	°	°	ADP
ftr-395	345	45	over	over	ADP
ftr-395	345	46	time	time	NOUN
ftr-395	345	47	the	the	DET
ftr-395	345	48	supreme	supreme	PROPN
ftr-395	345	49	court	court	PROPN
ftr-395	345	50	developed	develop	VERB
ftr-395	345	51	a	a	DET
ftr-395	345	52	test	test	NOUN
ftr-395	345	53	to	to	PART
ftr-395	345	54	determine	determine	VERB
ftr-395	345	55	whether	whether	SCONJ
ftr-395	345	56	a	a	DET
ftr-395	345	57	state	state	NOUN
ftr-395	345	58	tax	tax	NOUN
ftr-395	345	59	violates	violate	VERB
ftr-395	345	60	the	the	DET
ftr-395	345	61	dormant	dormant	PROPN
ftr-395	345	62	commerce	commerce	PROPN
ftr-395	345	63	clause	clause	NOUN
ftr-395	345	64	.	.	PUNCT
ftr-395	346	1	when	when	SCONJ
ftr-395	346	2	a	a	DET
ftr-395	346	3	state	state	NOUN
ftr-395	346	4	tax	tax	NOUN
ftr-395	346	5	is	be	AUX
ftr-395	346	6	challenged	challenge	VERB
ftr-395	346	7	as	as	ADP
ftr-395	346	8	violating	violate	VERB
ftr-395	346	9	interstate	interstate	ADJ
ftr-395	346	10	commerce	commerce	NOUN
ftr-395	346	11	,	,	PUNCT
ftr-395	346	12	the	the	DET
ftr-395	346	13	court	court	NOUN
ftr-395	346	14	applies	apply	VERB
ftr-395	346	15	the	the	DET
ftr-395	346	16	four	four	NUM
ftr-395	346	17	-	-	PUNCT
ftr-395	346	18	part	part	NOUN
ftr-395	346	19	complete	complete	ADJ
ftr-395	346	20	auto	auto	NOUN
ftr-395	346	21	transit	transit	NOUN
ftr-395	346	22	test	test	NOUN
ftr-395	346	23	to	to	PART
ftr-395	346	24	determine	determine	VERB
ftr-395	346	25	whether	whether	SCONJ
ftr-395	346	26	the	the	DET
ftr-395	346	27	tax	tax	NOUN
ftr-395	346	28	rises	rise	VERB
ftr-395	346	29	to	to	ADP
ftr-395	346	30	an	an	DET
ftr-395	346	31	unconstitutional	unconstitutional	ADJ
ftr-395	346	32	level.7	level.7	NOUN
ftr-395	346	33	'	'	PUNCT
ftr-395	346	34	complete	complete	ADJ
ftr-395	346	35	auto	auto	NOUN
ftr-395	346	36	transit	transit	NOUN
ftr-395	346	37	was	be	AUX
ftr-395	346	38	decided	decide	VERB
ftr-395	346	39	in	in	ADP
ftr-395	346	40	1977	1977	NUM
ftr-395	346	41	,	,	PUNCT
ftr-395	346	42	wrapping	wrap	VERB
ftr-395	346	43	up	up	ADP
ftr-395	346	44	the	the	DET
ftr-395	346	45	court	court	NOUN
ftr-395	346	46	's	's	PART
ftr-395	346	47	journey	journey	NOUN
ftr-395	346	48	from	from	ADP
ftr-395	346	49	holding	hold	VERB
ftr-395	346	50	interstate	interstate	ADJ
ftr-395	346	51	commerce	commerce	NOUN
ftr-395	346	52	to	to	PART
ftr-395	346	53	be	be	AUX
ftr-395	346	54	wholly	wholly	ADV
ftr-395	346	55	immune	immune	ADJ
ftr-395	346	56	to	to	ADP
ftr-395	346	57	state	state	NOUN
ftr-395	346	58	taxation	taxation	NOUN
ftr-395	346	59	to	to	ADP
ftr-395	346	60	allowing	allow	VERB
ftr-395	346	61	interstate	interstate	ADJ
ftr-395	346	62	commerce	commerce	NOUN
ftr-395	346	63	to	to	PART
ftr-395	346	64	be	be	AUX
ftr-395	346	65	taxed	tax	VERB
ftr-395	346	66	by	by	ADP
ftr-395	346	67	any	any	DET
ftr-395	346	68	levy	levy	NOUN
ftr-395	346	69	that	that	PRON
ftr-395	346	70	can	can	AUX
ftr-395	346	71	pass	pass	VERB
ftr-395	346	72	the	the	DET
ftr-395	346	73	four	four	NUM
ftr-395	346	74	-	-	PUNCT
ftr-395	346	75	part	part	NOUN
ftr-395	346	76	test.72	test.72	PROPN
ftr-395	346	77	69	69	NUM
ftr-395	346	78	.	.	PUNCT
ftr-395	347	1	hellerstein	hellerstein	PROPN
ftr-395	347	2	&	&	CCONJ
ftr-395	347	3	hellerstein	hellerstein	PROPN
ftr-395	347	4	,	,	PUNCT
ftr-395	347	5	supra	supra	PROPN
ftr-395	347	6	note	note	PROPN
ftr-395	347	7	8	8	NUM
ftr-395	347	8	,	,	PUNCT
ftr-395	347	9	at	at	ADP
ftr-395	347	10	192	192	NUM
ftr-395	347	11	.	.	PUNCT
ftr-395	348	1	70	70	NUM
ftr-395	348	2	.	.	PUNCT
ftr-395	349	1	see	see	VERB
ftr-395	349	2	i	i	PRON
ftr-395	349	3	d.	d.	PROPN
ftr-395	349	4	at	at	ADP
ftr-395	349	5	193	193	NUM
ftr-395	349	6	.	.	PUNCT
ftr-395	350	1	71	71	NUM
ftr-395	350	2	.	.	PUNCT
ftr-395	351	1	readers	reader	NOUN
ftr-395	351	2	familiar	familiar	ADJ
ftr-395	351	3	with	with	ADP
ftr-395	351	4	dormant	dormant	PROPN
ftr-395	351	5	commerce	commerce	PROPN
ftr-395	351	6	clause	clause	NOUN
ftr-395	351	7	challenges	challenge	NOUN
ftr-395	351	8	to	to	ADP
ftr-395	351	9	non	non	ADJ
ftr-395	351	10	-	-	ADJ
ftr-395	351	11	tax	tax	ADJ
ftr-395	351	12	regulatory	regulatory	ADJ
ftr-395	351	13	laws	law	NOUN
ftr-395	351	14	are	be	AUX
ftr-395	351	15	doubtless	doubtless	ADV
ftr-395	351	16	familiar	familiar	ADJ
ftr-395	351	17	with	with	ADP
ftr-395	351	18	the	the	DET
ftr-395	351	19	"	"	PUNCT
ftr-395	351	20	pike	pike	NOUN
ftr-395	351	21	balancing	balancing	NOUN
ftr-395	351	22	test	test	NOUN
ftr-395	351	23	.	.	PUNCT
ftr-395	351	24	"	"	PUNCT
ftr-395	352	1	the	the	DET
ftr-395	352	2	supreme	supreme	PROPN
ftr-395	352	3	court	court	PROPN
ftr-395	352	4	does	do	AUX
ftr-395	352	5	not	not	PART
ftr-395	352	6	appear	appear	VERB
ftr-395	352	7	to	to	PART
ftr-395	352	8	apply	apply	VERB
ftr-395	352	9	pike	pike	NOUN
ftr-395	352	10	to	to	ADP
ftr-395	352	11	challenges	challenge	NOUN
ftr-395	352	12	to	to	ADP
ftr-395	352	13	state	state	NOUN
ftr-395	352	14	taxes	taxis	NOUN
ftr-395	352	15	.	.	PUNCT
ftr-395	353	1	though	though	SCONJ
ftr-395	353	2	the	the	DET
ftr-395	353	3	supreme	supreme	PROPN
ftr-395	353	4	court	court	PROPN
ftr-395	353	5	has	have	AUX
ftr-395	353	6	not	not	PART
ftr-395	353	7	articulated	articulate	VERB
ftr-395	353	8	why	why	SCONJ
ftr-395	353	9	the	the	DET
ftr-395	353	10	pike	pike	NOUN
ftr-395	353	11	balancing	balance	VERB
ftr-395	353	12	test	test	NOUN
ftr-395	353	13	is	be	AUX
ftr-395	353	14	not	not	PART
ftr-395	353	15	applied	apply	VERB
ftr-395	353	16	in	in	ADP
ftr-395	353	17	state	state	NOUN
ftr-395	353	18	tax	tax	NOUN
ftr-395	353	19	discrimination	discrimination	NOUN
ftr-395	353	20	cases	case	NOUN
ftr-395	353	21	,	,	PUNCT
ftr-395	353	22	others	other	NOUN
ftr-395	353	23	have	have	AUX
ftr-395	353	24	noted	note	VERB
ftr-395	353	25	that	that	SCONJ
ftr-395	353	26	the	the	DET
ftr-395	353	27	language	language	NOUN
ftr-395	353	28	in	in	ADP
ftr-395	353	29	pike	pike	NOUN
ftr-395	353	30	refers	refer	VERB
ftr-395	353	31	only	only	ADV
ftr-395	353	32	to	to	ADP
ftr-395	353	33	"	"	PUNCT
ftr-395	353	34	regulatory	regulatory	ADJ
ftr-395	353	35	"	"	PUNCT
ftr-395	353	36	measures	measure	NOUN
ftr-395	353	37	(	(	PUNCT
ftr-395	353	38	robert	robert	PROPN
ftr-395	353	39	z.	z.	PROPN
ftr-395	353	40	kelley	kelley	PROPN
ftr-395	353	41	,	,	PUNCT
ftr-395	353	42	over	over	ADP
ftr-395	353	43	the	the	DET
ftr-395	353	44	long	long	ADJ
ftr-395	353	45	haul	haul	NOUN
ftr-395	353	46	:	:	PUNCT
ftr-395	353	47	state	state	NOUN
ftr-395	353	48	court	court	NOUN
ftr-395	353	49	decisions	decision	NOUN
ftr-395	353	50	on	on	ADP
ftr-395	353	51	flat	flat	ADJ
ftr-395	353	52	truck	truck	NOUN
ftr-395	353	53	taxes	taxis	NOUN
ftr-395	353	54	,	,	PUNCT
ftr-395	353	55	42	42	NUM
ftr-395	353	56	state	state	NOUN
ftr-395	353	57	tax	tax	NOUN
ftr-395	353	58	notes	note	NOUN
ftr-395	353	59	103	103	NUM
ftr-395	353	60	(	(	PUNCT
ftr-395	353	61	oct	oct	PROPN
ftr-395	353	62	.	.	PROPN
ftr-395	353	63	9	9	NUM
ftr-395	353	64	,	,	PUNCT
ftr-395	353	65	2006	2006	NUM
ftr-395	353	66	)	)	PUNCT
ftr-395	353	67	.	.	PUNCT
ftr-395	354	1	,	,	PUNCT
ftr-395	354	2	quoting	quote	VERB
ftr-395	354	3	pike	pike	PROPN
ftr-395	354	4	v.	v.	ADP
ftr-395	354	5	bruce	bruce	PROPN
ftr-395	354	6	church	church	PROPN
ftr-395	354	7	,	,	PUNCT
ftr-395	354	8	397	397	NUM
ftr-395	354	9	u.s	u.s	PROPN
ftr-395	354	10	.	.	PROPN
ftr-395	354	11	137	137	NUM
ftr-395	354	12	(	(	PUNCT
ftr-395	354	13	1970	1970	NUM
ftr-395	354	14	)	)	PUNCT
ftr-395	354	15	)	)	PUNCT
ftr-395	354	16	.	.	PUNCT
ftr-395	355	1	the	the	DET
ftr-395	355	2	washington	washington	PROPN
ftr-395	355	3	supreme	supreme	PROPN
ftr-395	355	4	court	court	PROPN
ftr-395	355	5	reasoned	reason	VERB
ftr-395	355	6	that	that	SCONJ
ftr-395	355	7	regulatory	regulatory	ADJ
ftr-395	355	8	fees	fee	NOUN
ftr-395	355	9	fall	fall	VERB
ftr-395	355	10	under	under	ADP
ftr-395	355	11	the	the	DET
ftr-395	355	12	pike	pike	NOUN
ftr-395	355	13	balancing	balancing	NOUN
ftr-395	355	14	test	test	NOUN
ftr-395	355	15	because	because	SCONJ
ftr-395	355	16	fees	fee	NOUN
ftr-395	355	17	do	do	AUX
ftr-395	355	18	not	not	PART
ftr-395	355	19	have	have	VERB
ftr-395	355	20	to	to	PART
ftr-395	355	21	be	be	AUX
ftr-395	355	22	apportioned	apportion	VERB
ftr-395	355	23	and	and	CCONJ
ftr-395	355	24	do	do	AUX
ftr-395	355	25	not	not	PART
ftr-395	355	26	have	have	VERB
ftr-395	355	27	to	to	PART
ftr-395	355	28	satisfy	satisfy	VERB
ftr-395	355	29	the	the	DET
ftr-395	355	30	internal	internal	ADJ
ftr-395	355	31	consistency	consistency	NOUN
ftr-395	355	32	test	test	NOUN
ftr-395	355	33	.	.	PUNCT
ftr-395	356	1	see	see	VERB
ftr-395	356	2	franks	frank	NOUN
ftr-395	356	3	&	&	CCONJ
ftr-395	356	4	sons	sons	PROPN
ftr-395	356	5	,	,	PUNCT
ftr-395	356	6	inc	inc	PROPN
ftr-395	356	7	.	.	PROPN
ftr-395	357	1	v.	v.	ADP
ftr-395	357	2	state	state	PROPN
ftr-395	357	3	,	,	PUNCT
ftr-395	357	4	966	966	NUM
ftr-395	357	5	p.2d	p.2d	SYM
ftr-395	357	6	1232	1232	NUM
ftr-395	357	7	,	,	PUNCT
ftr-395	357	8	1234	1234	NUM
ftr-395	357	9	-	-	SYM
ftr-395	357	10	35	35	NUM
ftr-395	357	11	(	(	PUNCT
ftr-395	357	12	1998	1998	NUM
ftr-395	357	13	)	)	PUNCT
ftr-395	357	14	,	,	PUNCT
ftr-395	358	1	cited	cite	VERB
ftr-395	358	2	in	in	ADP
ftr-395	358	3	42	42	NUM
ftr-395	358	4	state	state	NOUN
ftr-395	358	5	tax	tax	NOUN
ftr-395	358	6	notes	note	NOUN
ftr-395	358	7	103	103	NUM
ftr-395	358	8	.	.	PUNCT
ftr-395	359	1	as	as	SCONJ
ftr-395	359	2	taxes	taxis	NOUN
ftr-395	359	3	do	do	AUX
ftr-395	359	4	have	have	VERB
ftr-395	359	5	to	to	PART
ftr-395	359	6	meet	meet	VERB
ftr-395	359	7	both	both	PRON
ftr-395	359	8	of	of	ADP
ftr-395	359	9	those	those	DET
ftr-395	359	10	qualifications	qualification	NOUN
ftr-395	359	11	(	(	PUNCT
ftr-395	359	12	fair	fair	ADJ
ftr-395	359	13	apportionment	apportionment	NOUN
ftr-395	359	14	and	and	CCONJ
ftr-395	359	15	internal	internal	ADJ
ftr-395	359	16	consistency	consistency	NOUN
ftr-395	359	17	)	)	PUNCT
ftr-395	359	18	,	,	PUNCT
ftr-395	359	19	they	they	PRON
ftr-395	359	20	must	must	AUX
ftr-395	359	21	pass	pass	VERB
ftr-395	359	22	the	the	DET
ftr-395	359	23	more	more	ADV
ftr-395	359	24	complex	complex	ADJ
ftr-395	359	25	complete	complete	ADJ
ftr-395	359	26	auto	auto	NOUN
ftr-395	359	27	transit	transit	NOUN
ftr-395	359	28	test	test	NOUN
ftr-395	359	29	the	the	DET
ftr-395	359	30	pike	pike	NOUN
ftr-395	359	31	balancing	balancing	NOUN
ftr-395	359	32	test	test	NOUN
ftr-395	359	33	does	do	AUX
ftr-395	359	34	not	not	PART
ftr-395	359	35	do	do	VERB
ftr-395	359	36	a	a	DET
ftr-395	359	37	sufficient	sufficient	ADJ
ftr-395	359	38	analysis	analysis	NOUN
ftr-395	359	39	to	to	PART
ftr-395	359	40	determine	determine	VERB
ftr-395	359	41	the	the	DET
ftr-395	359	42	constitutionality	constitutionality	NOUN
ftr-395	359	43	of	of	ADP
ftr-395	359	44	a	a	DET
ftr-395	359	45	taxing	tax	VERB
ftr-395	359	46	measure	measure	NOUN
ftr-395	359	47	.	.	PUNCT
ftr-395	360	1	see	see	VERB
ftr-395	360	2	i	i	PRON
ftr-395	360	3	d.	d.	PROPN
ftr-395	360	4	see	see	VERB
ftr-395	360	5	also	also	ADV
ftr-395	360	6	walter	walter	PROPN
ftr-395	360	7	hellerstein	hellerstein	PROPN
ftr-395	360	8	,	,	PUNCT
ftr-395	360	9	is	be	AUX
ftr-395	360	10	"	"	PUNCT
ftr-395	360	11	internal	internal	ADJ
ftr-395	360	12	consistency	consistency	NOUN
ftr-395	360	13	"	"	PUNCT
ftr-395	360	14	foolish	foolish	ADJ
ftr-395	360	15	?	?	PUNCT
ftr-395	360	16	:	:	PUNCT
ftr-395	361	1	reflections	reflection	NOUN
ftr-395	361	2	on	on	ADP
ftr-395	361	3	an	an	DET
ftr-395	361	4	emerging	emerge	VERB
ftr-395	361	5	commerce	commerce	NOUN
ftr-395	361	6	clause	clause	NOUN
ftr-395	361	7	restraint	restraint	NOUN
ftr-395	361	8	on	on	ADP
ftr-395	361	9	state	state	NOUN
ftr-395	361	10	taxation	taxation	NOUN
ftr-395	361	11	,	,	PUNCT
ftr-395	361	12	87	87	NUM
ftr-395	361	13	mich	mich	PROPN
ftr-395	361	14	.	.	PUNCT
ftr-395	361	15	l.	l.	PROPN
ftr-395	361	16	rev	rev	PROPN
ftr-395	361	17	.	.	PROPN
ftr-395	362	1	138	138	NUM
ftr-395	362	2	(	(	PUNCT
ftr-395	362	3	1988	1988	NUM
ftr-395	362	4	)	)	PUNCT
ftr-395	362	5	(	(	PUNCT
ftr-395	362	6	"	"	PUNCT
ftr-395	362	7	because	because	SCONJ
ftr-395	362	8	the	the	DET
ftr-395	362	9	distinction	distinction	NOUN
ftr-395	362	10	between	between	ADP
ftr-395	362	11	a	a	DET
ftr-395	362	12	'	'	PUNCT
ftr-395	362	13	regulatory	regulatory	ADJ
ftr-395	362	14	fee	fee	NOUN
ftr-395	362	15	'	'	PUNCT
ftr-395	362	16	subject	subject	NOUN
ftr-395	362	17	to	to	ADP
ftr-395	362	18	the	the	DET
ftr-395	362	19	pike	pike	NOUN
ftr-395	362	20	balancing	balancing	NOUN
ftr-395	362	21	test	test	NOUN
ftr-395	362	22	and	and	CCONJ
ftr-395	362	23	a	a	DET
ftr-395	362	24	tax	tax	NOUN
ftr-395	362	25	subject	subject	NOUN
ftr-395	362	26	to	to	ADP
ftr-395	362	27	the	the	DET
ftr-395	362	28	complete	complete	ADJ
ftr-395	362	29	auto	auto	NOUN
ftr-395	362	30	four	four	NUM
ftr-395	362	31	prong	prong	NOUN
ftr-395	362	32	analysis	analysis	NOUN
ftr-395	362	33	is	be	AUX
ftr-395	362	34	fuzzy	fuzzy	ADJ
ftr-395	362	35	at	at	ADP
ftr-395	362	36	best	well	ADV
ftr-395	362	37	,	,	PUNCT
ftr-395	362	38	states	state	NOUN
ftr-395	362	39	will	will	AUX
ftr-395	362	40	likely	likely	ADV
ftr-395	362	41	continue	continue	VERB
ftr-395	362	42	to	to	PART
ftr-395	362	43	defend	defend	VERB
ftr-395	362	44	questionable	questionable	ADJ
ftr-395	362	45	taxes	taxis	NOUN
ftr-395	362	46	under	under	ADP
ftr-395	362	47	both	both	DET
ftr-395	362	48	theories	theory	NOUN
ftr-395	362	49	.	.	PUNCT
ftr-395	362	50	"	"	PUNCT
ftr-395	362	51	)	)	PUNCT
ftr-395	362	52	.	.	PUNCT
ftr-395	363	1	72	72	X
ftr-395	363	2	.	.	PUNCT
ftr-395	363	3	see	see	VERB
ftr-395	363	4	hellerstein	hellerstein	NOUN
ftr-395	363	5	&	&	CCONJ
ftr-395	363	6	hellerstein	hellerstein	PROPN
ftr-395	363	7	,	,	PUNCT
ftr-395	363	8	supra	supra	PROPN
ftr-395	363	9	note	note	NOUN
ftr-395	363	10	7	7	NUM
ftr-395	363	11	,	,	PUNCT
ftr-395	363	12	at	at	ADP
ftr-395	363	13	193	193	NUM
ftr-395	363	14	-	-	SYM
ftr-395	363	15	205	205	NUM
ftr-395	363	16	(	(	PUNCT
ftr-395	363	17	summarizing	summarize	VERB
ftr-395	363	18	the	the	DET
ftr-395	363	19	supreme	supreme	PROPN
ftr-395	363	20	court	court	PROPN
ftr-395	363	21	's	's	PART
ftr-395	363	22	changing	change	VERB
ftr-395	363	23	analysis	analysis	NOUN
ftr-395	363	24	of	of	ADP
ftr-395	363	25	state	state	NOUN
ftr-395	363	26	taxation	taxation	NOUN
ftr-395	363	27	of	of	ADP
ftr-395	363	28	interstate	interstate	ADJ
ftr-395	363	29	commerce	commerce	NOUN
ftr-395	363	30	)	)	PUNCT
ftr-395	363	31	.	.	PUNCT
ftr-395	364	1	[	[	X
ftr-395	364	2	vol	vol	NOUN
ftr-395	364	3	.	.	NOUN
ftr-395	364	4	8:8	8:8	NUM
ftr-395	364	5	tax	tax	NOUN
ftr-395	364	6	my	my	PRON
ftr-395	364	7	ride	ride	NOUN
ftr-395	364	8	before	before	ADP
ftr-395	364	9	setting	set	VERB
ftr-395	364	10	forth	forth	ADP
ftr-395	364	11	the	the	DET
ftr-395	364	12	4	4	NUM
ftr-395	364	13	-	-	PUNCT
ftr-395	364	14	part	part	NOUN
ftr-395	364	15	test	test	NOUN
ftr-395	364	16	,	,	PUNCT
ftr-395	364	17	it	it	PRON
ftr-395	364	18	is	be	AUX
ftr-395	364	19	useful	useful	ADJ
ftr-395	364	20	to	to	PART
ftr-395	364	21	outline	outline	VERB
ftr-395	364	22	the	the	DET
ftr-395	364	23	court	court	NOUN
ftr-395	364	24	's	's	PART
ftr-395	364	25	journey	journey	NOUN
ftr-395	364	26	to	to	ADP
ftr-395	364	27	that	that	DET
ftr-395	364	28	point	point	NOUN
ftr-395	364	29	.	.	PUNCT
ftr-395	365	1	initially	initially	ADV
ftr-395	365	2	,	,	PUNCT
ftr-395	365	3	the	the	DET
ftr-395	365	4	court	court	NOUN
ftr-395	365	5	reasoned	reason	VERB
ftr-395	365	6	that	that	SCONJ
ftr-395	365	7	any	any	DET
ftr-395	365	8	tax	tax	NOUN
ftr-395	365	9	on	on	ADP
ftr-395	365	10	interstate	interstate	ADJ
ftr-395	365	11	commerce	commerce	NOUN
ftr-395	365	12	constituted	constitute	VERB
ftr-395	365	13	a	a	DET
ftr-395	365	14	regulation	regulation	NOUN
ftr-395	365	15	on	on	ADP
ftr-395	365	16	that	that	DET
ftr-395	365	17	commerce	commerce	NOUN
ftr-395	365	18	,	,	PUNCT
ftr-395	365	19	and	and	CCONJ
ftr-395	365	20	such	such	ADJ
ftr-395	365	21	regulations	regulation	NOUN
ftr-395	365	22	were	be	AUX
ftr-395	365	23	entirely	entirely	ADV
ftr-395	365	24	barred	bar	VERB
ftr-395	365	25	due	due	ADP
ftr-395	365	26	to	to	ADP
ftr-395	365	27	congress	congress	PROPN
ftr-395	365	28	's	's	PART
ftr-395	365	29	power	power	NOUN
ftr-395	365	30	to	to	PART
ftr-395	365	31	regulate	regulate	VERB
ftr-395	365	32	the	the	DET
ftr-395	365	33	privilege	privilege	NOUN
ftr-395	365	34	of	of	ADP
ftr-395	365	35	doing	do	VERB
ftr-395	365	36	interstate	interstate	NOUN
ftr-395	365	37	business.7	business.7	NOUN
ftr-395	365	38	3	3	NUM
ftr-395	365	39	this	this	PRON
ftr-395	365	40	was	be	AUX
ftr-395	365	41	the	the	DET
ftr-395	365	42	"	"	PUNCT
ftr-395	365	43	wholly	wholly	ADV
ftr-395	365	44	immune	immune	ADJ
ftr-395	365	45	"	"	PUNCT
ftr-395	365	46	era	era	NOUN
ftr-395	365	47	of	of	ADP
ftr-395	365	48	the	the	DET
ftr-395	365	49	1870s	1870	NOUN
ftr-395	365	50	.	.	PUNCT
ftr-395	366	1	74	74	NUM
ftr-395	366	2	by	by	ADP
ftr-395	366	3	the	the	DET
ftr-395	366	4	1930s	1930	NOUN
ftr-395	366	5	,	,	PUNCT
ftr-395	366	6	the	the	DET
ftr-395	366	7	court	court	NOUN
ftr-395	366	8	had	have	AUX
ftr-395	366	9	progressed	progress	VERB
ftr-395	366	10	to	to	ADP
ftr-395	366	11	holding	hold	VERB
ftr-395	366	12	that	that	DET
ftr-395	366	13	interstate	interstate	ADJ
ftr-395	366	14	commerce	commerce	NOUN
ftr-395	366	15	can	can	AUX
ftr-395	366	16	be	be	AUX
ftr-395	366	17	made	make	VERB
ftr-395	366	18	to	to	PART
ftr-395	366	19	"	"	PUNCT
ftr-395	366	20	pay	pay	VERB
ftr-395	366	21	its	its	PRON
ftr-395	366	22	way	way	NOUN
ftr-395	366	23	,	,	PUNCT
ftr-395	366	24	"	"	PUNCT
ftr-395	366	25	but	but	CCONJ
ftr-395	366	26	would	would	AUX
ftr-395	366	27	still	still	ADV
ftr-395	366	28	strike	strike	VERB
ftr-395	366	29	down	down	ADP
ftr-395	366	30	any	any	DET
ftr-395	366	31	tax	tax	NOUN
ftr-395	366	32	which	which	PRON
ftr-395	366	33	had	have	VERB
ftr-395	366	34	even	even	ADV
ftr-395	366	35	a	a	DET
ftr-395	366	36	possibility	possibility	NOUN
ftr-395	366	37	of	of	ADP
ftr-395	366	38	imposing	impose	VERB
ftr-395	366	39	a	a	DET
ftr-395	366	40	multiple	multiple	ADJ
ftr-395	366	41	tax	tax	NOUN
ftr-395	366	42	burden	burden	NOUN
ftr-395	366	43	on	on	ADP
ftr-395	366	44	the	the	DET
ftr-395	366	45	taxpayer	taxpayer	NOUN
ftr-395	366	46	.	.	PUNCT
ftr-395	367	1	75	75	NUM
ftr-395	367	2	after	after	ADP
ftr-395	367	3	allowing	allow	VERB
ftr-395	367	4	states	state	NOUN
ftr-395	367	5	to	to	PART
ftr-395	367	6	begin	begin	VERB
ftr-395	367	7	taxing	tax	VERB
ftr-395	367	8	the	the	DET
ftr-395	367	9	income	income	NOUN
ftr-395	367	10	of	of	ADP
ftr-395	367	11	interstate	interstate	ADJ
ftr-395	367	12	businesses	business	NOUN
ftr-395	367	13	,	,	PUNCT
ftr-395	367	14	the	the	DET
ftr-395	367	15	court	court	NOUN
ftr-395	367	16	had	have	VERB
ftr-395	367	17	trouble	trouble	NOUN
ftr-395	367	18	reaching	reach	VERB
ftr-395	367	19	a	a	DET
ftr-395	367	20	clear	clear	ADJ
ftr-395	367	21	standard	standard	NOUN
ftr-395	367	22	to	to	PART
ftr-395	367	23	determine	determine	VERB
ftr-395	367	24	whether	whether	SCONJ
ftr-395	367	25	states	state	NOUN
ftr-395	367	26	were	be	AUX
ftr-395	367	27	requiring	require	VERB
ftr-395	367	28	businesses	business	NOUN
ftr-395	367	29	to	to	PART
ftr-395	367	30	do	do	VERB
ftr-395	367	31	more	more	ADJ
ftr-395	367	32	than	than	SCONJ
ftr-395	367	33	just	just	ADV
ftr-395	367	34	pay	pay	VERB
ftr-395	367	35	their	their	PRON
ftr-395	367	36	way	way	NOUN
ftr-395	367	37	.	.	PUNCT
ftr-395	368	1	the	the	DET
ftr-395	368	2	court	court	NOUN
ftr-395	368	3	's	's	PART
ftr-395	368	4	reasoning	reasoning	NOUN
ftr-395	368	5	reached	reach	VERB
ftr-395	368	6	a	a	DET
ftr-395	368	7	point	point	NOUN
ftr-395	368	8	where	where	SCONJ
ftr-395	368	9	it	it	PRON
ftr-395	368	10	elevated	elevate	VERB
ftr-395	368	11	form	form	NOUN
ftr-395	368	12	over	over	ADP
ftr-395	368	13	substance	substance	NOUN
ftr-395	368	14	,	,	PUNCT
ftr-395	368	15	disallowing	disallow	VERB
ftr-395	368	16	taxes	taxis	NOUN
ftr-395	368	17	that	that	PRON
ftr-395	368	18	were	be	AUX
ftr-395	368	19	directly	directly	ADV
ftr-395	368	20	imposed	impose	VERB
ftr-395	368	21	on	on	ADP
ftr-395	368	22	interstate	interstate	ADJ
ftr-395	368	23	business	business	NOUN
ftr-395	368	24	,	,	PUNCT
ftr-395	368	25	but	but	CCONJ
ftr-395	368	26	not	not	PART
ftr-395	368	27	on	on	ADP
ftr-395	368	28	indirectly	indirectly	ADV
ftr-395	368	29	imposed	impose	VERB
ftr-395	368	30	taxes.76	taxes.76	PROPN
ftr-395	368	31	after	after	ADP
ftr-395	368	32	three	three	NUM
ftr-395	368	33	decades	decade	NOUN
ftr-395	368	34	of	of	ADP
ftr-395	368	35	cases	case	NOUN
ftr-395	368	36	in	in	ADP
ftr-395	368	37	which	which	PRON
ftr-395	368	38	the	the	DET
ftr-395	368	39	outcome	outcome	NOUN
ftr-395	368	40	often	often	ADV
ftr-395	368	41	turned	turn	VERB
ftr-395	368	42	on	on	ADP
ftr-395	368	43	the	the	DET
ftr-395	368	44	label	label	NOUN
ftr-395	368	45	the	the	DET
ftr-395	368	46	state	state	NOUN
ftr-395	368	47	gave	give	VERB
ftr-395	368	48	the	the	DET
ftr-395	368	49	tax,77	tax,77	NOUN
ftr-395	368	50	the	the	DET
ftr-395	368	51	court	court	NOUN
ftr-395	368	52	articulated	articulate	VERB
ftr-395	368	53	its	its	PRON
ftr-395	368	54	four	four	NUM
ftr-395	368	55	-	-	PUNCT
ftr-395	368	56	factor	factor	NOUN
ftr-395	368	57	test	test	NOUN
ftr-395	368	58	in	in	ADP
ftr-395	368	59	complete	complete	ADJ
ftr-395	368	60	auto	auto	NOUN
ftr-395	368	61	transit	transit	NOUN
ftr-395	368	62	to	to	PART
ftr-395	368	63	determine	determine	VERB
ftr-395	368	64	whether	whether	SCONJ
ftr-395	368	65	a	a	DET
ftr-395	368	66	state	state	NOUN
ftr-395	368	67	's	's	PART
ftr-395	368	68	tax	tax	NOUN
ftr-395	368	69	on	on	ADP
ftr-395	368	70	corporate	corporate	ADJ
ftr-395	368	71	income	income	NOUN
ftr-395	368	72	imposes	impose	VERB
ftr-395	368	73	an	an	DET
ftr-395	368	74	impermissible	impermissible	ADJ
ftr-395	368	75	burden	burden	NOUN
ftr-395	368	76	on	on	ADP
ftr-395	368	77	interstate	interstate	NOUN
ftr-395	368	78	commerce.78	commerce.78	VERB
ftr-395	368	79	the	the	DET
ftr-395	368	80	four	four	NUM
ftr-395	368	81	factors	factor	NOUN
ftr-395	368	82	considered	consider	VERB
ftr-395	368	83	are	be	AUX
ftr-395	368	84	(	(	PUNCT
ftr-395	368	85	1	1	X
ftr-395	368	86	)	)	PUNCT
ftr-395	368	87	nexus	nexus	NOUN
ftr-395	368	88	:	:	PUNCT
ftr-395	368	89	the	the	DET
ftr-395	368	90	tax	tax	NOUN
ftr-395	368	91	must	must	AUX
ftr-395	368	92	be	be	AUX
ftr-395	368	93	applied	apply	VERB
ftr-395	368	94	to	to	ADP
ftr-395	368	95	an	an	DET
ftr-395	368	96	activity	activity	NOUN
ftr-395	368	97	that	that	PRON
ftr-395	368	98	has	have	VERB
ftr-395	368	99	a	a	DET
ftr-395	368	100	substantial	substantial	ADJ
ftr-395	368	101	nexus	nexus	NOUN
ftr-395	368	102	with	with	ADP
ftr-395	368	103	the	the	DET
ftr-395	368	104	state	state	NOUN
ftr-395	368	105	;	;	PUNCT
ftr-395	368	106	(	(	PUNCT
ftr-395	368	107	2	2	X
ftr-395	368	108	)	)	PUNCT
ftr-395	368	109	apportionment	apportionment	NOUN
ftr-395	368	110	:	:	PUNCT
ftr-395	368	111	the	the	DET
ftr-395	368	112	tax	tax	NOUN
ftr-395	368	113	must	must	AUX
ftr-395	368	114	be	be	AUX
ftr-395	368	115	fairly	fairly	ADV
ftr-395	368	116	apportioned	apportion	VERB
ftr-395	368	117	to	to	ADP
ftr-395	368	118	activities	activity	NOUN
ftr-395	368	119	carried	carry	VERB
ftr-395	368	120	on	on	ADP
ftr-395	368	121	by	by	ADP
ftr-395	368	122	the	the	DET
ftr-395	368	123	taxpayer	taxpayer	NOUN
ftr-395	368	124	in	in	ADP
ftr-395	368	125	the	the	DET
ftr-395	368	126	state	state	NOUN
ftr-395	368	127	;	;	PUNCT
ftr-395	368	128	(	(	PUNCT
ftr-395	368	129	3	3	X
ftr-395	368	130	)	)	PUNCT
ftr-395	368	131	discrimination	discrimination	NOUN
ftr-395	368	132	:	:	PUNCT
ftr-395	368	133	the	the	DET
ftr-395	368	134	tax	tax	NOUN
ftr-395	368	135	must	must	AUX
ftr-395	368	136	not	not	PART
ftr-395	368	137	discriminate	discriminate	VERB
ftr-395	368	138	against	against	ADP
ftr-395	368	139	interstate	interstate	NOUN
ftr-395	368	140	commerce	commerce	NOUN
ftr-395	368	141	;	;	PUNCT
ftr-395	368	142	and	and	CCONJ
ftr-395	368	143	(	(	PUNCT
ftr-395	368	144	4	4	X
ftr-395	368	145	)	)	PUNCT
ftr-395	368	146	fairly	fairly	ADV
ftr-395	368	147	related	relate	VERB
ftr-395	368	148	:	:	PUNCT
ftr-395	368	149	the	the	DET
ftr-395	368	150	tax	tax	NOUN
ftr-395	368	151	must	must	AUX
ftr-395	368	152	be	be	AUX
ftr-395	368	153	fairly	fairly	ADV
ftr-395	368	154	related	relate	VERB
ftr-395	368	155	to	to	ADP
ftr-395	368	156	services	service	NOUN
ftr-395	368	157	provided	provide	VERB
ftr-395	368	158	by	by	ADP
ftr-395	368	159	the	the	DET
ftr-395	368	160	state.79	state.79	NOUN
ftr-395	368	161	73	73	NUM
ftr-395	368	162	.	.	PUNCT
ftr-395	369	1	see	see	VERB
ftr-395	369	2	the	the	DET
ftr-395	369	3	case	case	NOUN
ftr-395	369	4	of	of	ADP
ftr-395	369	5	the	the	DET
ftr-395	369	6	state	state	NOUN
ftr-395	369	7	freight	freight	NOUN
ftr-395	369	8	tax	tax	NOUN
ftr-395	369	9	,	,	PUNCT
ftr-395	369	10	82	82	NUM
ftr-395	369	11	u.s	u.s	PROPN
ftr-395	369	12	.	.	PROPN
ftr-395	369	13	(	(	PUNCT
ftr-395	369	14	15	15	NUM
ftr-395	369	15	wall	wall	NOUN
ftr-395	369	16	.	.	PUNCT
ftr-395	369	17	)	)	PUNCT
ftr-395	370	1	232	232	NUM
ftr-395	370	2	(	(	PUNCT
ftr-395	370	3	1872	1872	NUM
ftr-395	370	4	)	)	PUNCT
ftr-395	370	5	;	;	PUNCT
ftr-395	371	1	hellerstein	hellerstein	NOUN
ftr-395	371	2	&	&	CCONJ
ftr-395	371	3	hellerstein	hellerstein	PROPN
ftr-395	371	4	,	,	PUNCT
ftr-395	371	5	supra	supra	PROPN
ftr-395	371	6	note	note	NOUN
ftr-395	371	7	7	7	NUM
ftr-395	371	8	,	,	PUNCT
ftr-395	371	9	at	at	ADP
ftr-395	371	10	193	193	NUM
ftr-395	371	11	-	-	SYM
ftr-395	371	12	98	98	NUM
ftr-395	371	13	.	.	PUNCT
ftr-395	372	1	74	74	NUM
ftr-395	372	2	.	.	PUNCT
ftr-395	373	1	see	see	VERB
ftr-395	373	2	the	the	DET
ftr-395	373	3	case	case	NOUN
ftr-395	373	4	of	of	ADP
ftr-395	373	5	the	the	DET
ftr-395	373	6	state	state	NOUN
ftr-395	373	7	freight	freight	NOUN
ftr-395	373	8	tax	tax	NOUN
ftr-395	373	9	,	,	PUNCT
ftr-395	373	10	82	82	NUM
ftr-395	373	11	u.s	u.s	PROPN
ftr-395	373	12	.	.	PROPN
ftr-395	373	13	(	(	PUNCT
ftr-395	373	14	15	15	NUM
ftr-395	373	15	wall	wall	NOUN
ftr-395	373	16	.	.	PUNCT
ftr-395	373	17	)	)	PUNCT
ftr-395	374	1	232	232	NUM
ftr-395	374	2	(	(	PUNCT
ftr-395	374	3	1872	1872	NUM
ftr-395	374	4	)	)	PUNCT
ftr-395	374	5	;	;	PUNCT
ftr-395	375	1	hellerstein	hellerstein	NOUN
ftr-395	375	2	&	&	CCONJ
ftr-395	375	3	hellerstein	hellerstein	PROPN
ftr-395	375	4	,	,	PUNCT
ftr-395	375	5	supra	supra	PROPN
ftr-395	375	6	note	note	NOUN
ftr-395	375	7	7	7	NUM
ftr-395	375	8	,	,	PUNCT
ftr-395	375	9	at	at	ADP
ftr-395	375	10	193	193	NUM
ftr-395	375	11	-	-	SYM
ftr-395	375	12	98	98	NUM
ftr-395	375	13	.	.	PUNCT
ftr-395	376	1	75	75	NUM
ftr-395	376	2	.	.	PUNCT
ftr-395	377	1	see	see	VERB
ftr-395	377	2	western	western	ADJ
ftr-395	377	3	live	live	ADJ
ftr-395	377	4	stock	stock	NOUN
ftr-395	377	5	v.	v.	ADP
ftr-395	377	6	bureau	bureau	PROPN
ftr-395	377	7	of	of	ADP
ftr-395	377	8	revenue	revenue	NOUN
ftr-395	377	9	,	,	PUNCT
ftr-395	377	10	303	303	NUM
ftr-395	377	11	u.s	u.s	PROPN
ftr-395	377	12	.	.	PROPN
ftr-395	377	13	250	250	NUM
ftr-395	377	14	,	,	PUNCT
ftr-395	377	15	254	254	NUM
ftr-395	377	16	(	(	PUNCT
ftr-395	377	17	1938	1938	NUM
ftr-395	377	18	)	)	PUNCT
ftr-395	377	19	;	;	PUNCT
ftr-395	377	20	hellerstein	hellerstein	NOUN
ftr-395	377	21	&	&	CCONJ
ftr-395	377	22	hellerstein	hellerstein	PROPN
ftr-395	377	23	,	,	PUNCT
ftr-395	377	24	supra	supra	PROPN
ftr-395	377	25	note	note	PROPN
ftr-395	377	26	7	7	NUM
ftr-395	377	27	,	,	PUNCT
ftr-395	377	28	at	at	ADP
ftr-395	377	29	198	198	NUM
ftr-395	377	30	-	-	SYM
ftr-395	377	31	201	201	NUM
ftr-395	377	32	.	.	PUNCT
ftr-395	378	1	76	76	NUM
ftr-395	378	2	.	.	PUNCT
ftr-395	379	1	see	see	VERB
ftr-395	379	2	spector	spector	PROPN
ftr-395	379	3	motor	motor	PROPN
ftr-395	379	4	service	service	PROPN
ftr-395	379	5	,	,	PUNCT
ftr-395	379	6	inc	inc	PROPN
ftr-395	379	7	.	.	PROPN
ftr-395	380	1	v.	v.	ADP
ftr-395	380	2	o'connor	o'connor	PROPN
ftr-395	380	3	,	,	PUNCT
ftr-395	380	4	340	340	NUM
ftr-395	380	5	u.s	u.s	PROPN
ftr-395	380	6	.	.	PROPN
ftr-395	380	7	602	602	NUM
ftr-395	380	8	(	(	PUNCT
ftr-395	380	9	1951	1951	NUM
ftr-395	380	10	)	)	PUNCT
ftr-395	380	11	;	;	PUNCT
ftr-395	380	12	hellerstein	hellerstein	NOUN
ftr-395	380	13	&	&	CCONJ
ftr-395	380	14	hellerstein	hellerstein	PROPN
ftr-395	381	1	,	,	PUNCT
ftr-395	381	2	supra	supra	PROPN
ftr-395	381	3	note	note	NOUN
ftr-395	381	4	7	7	NUM
ftr-395	381	5	,	,	PUNCT
ftr-395	381	6	at	at	ADP
ftr-395	381	7	201	201	NUM
ftr-395	381	8	.	.	PUNCT
ftr-395	382	1	77	77	NUM
ftr-395	382	2	.	.	PUNCT
ftr-395	383	1	after	after	ADP
ftr-395	383	2	the	the	DET
ftr-395	383	3	spector	spector	PROPN
ftr-395	383	4	motor	motor	PROPN
ftr-395	383	5	service	service	NOUN
ftr-395	383	6	decision	decision	NOUN
ftr-395	383	7	in	in	ADP
ftr-395	383	8	1951	1951	NUM
ftr-395	383	9	,	,	PUNCT
ftr-395	383	10	many	many	ADJ
ftr-395	383	11	states	state	NOUN
ftr-395	383	12	changed	change	VERB
ftr-395	383	13	the	the	DET
ftr-395	383	14	name	name	NOUN
ftr-395	383	15	of	of	ADP
ftr-395	383	16	their	their	PRON
ftr-395	383	17	corporate	corporate	ADJ
ftr-395	383	18	income	income	NOUN
ftr-395	383	19	taxes	taxis	NOUN
ftr-395	383	20	from	from	ADP
ftr-395	383	21	"	"	PUNCT
ftr-395	383	22	franchise	franchise	NOUN
ftr-395	383	23	taxes	taxis	NOUN
ftr-395	383	24	on	on	ADP
ftr-395	383	25	the	the	DET
ftr-395	383	26	privilege	privilege	NOUN
ftr-395	383	27	of	of	ADP
ftr-395	383	28	doing	do	VERB
ftr-395	383	29	business	business	NOUN
ftr-395	383	30	"	"	PUNCT
ftr-395	383	31	to	to	ADP
ftr-395	383	32	"	"	PUNCT
ftr-395	383	33	direct	direct	VERB
ftr-395	383	34	net	net	ADJ
ftr-395	383	35	income	income	NOUN
ftr-395	383	36	taxes	taxis	NOUN
ftr-395	383	37	.	.	PUNCT
ftr-395	383	38	"	"	PUNCT
ftr-395	384	1	hellerstein	hellerstein	NOUN
ftr-395	384	2	&	&	CCONJ
ftr-395	384	3	hellerstein	hellerstein	PROPN
ftr-395	384	4	,	,	PUNCT
ftr-395	384	5	supra	supra	PROPN
ftr-395	384	6	note	note	PROPN
ftr-395	384	7	8	8	NUM
ftr-395	384	8	,	,	PUNCT
ftr-395	384	9	at	at	ADP
ftr-395	384	10	202	202	NUM
ftr-395	384	11	.	.	PUNCT
ftr-395	385	1	this	this	DET
ftr-395	385	2	practice	practice	NOUN
ftr-395	385	3	did	do	AUX
ftr-395	385	4	not	not	PART
ftr-395	385	5	end	end	VERB
ftr-395	385	6	until	until	ADP
ftr-395	385	7	1977	1977	NUM
ftr-395	385	8	when	when	SCONJ
ftr-395	385	9	the	the	DET
ftr-395	385	10	complete	complete	ADJ
ftr-395	385	11	auto	auto	NOUN
ftr-395	385	12	transit	transit	NOUN
ftr-395	385	13	decision	decision	NOUN
ftr-395	385	14	overruled	overrule	VERB
ftr-395	385	15	spector	spector	NOUN
ftr-395	385	16	and	and	CCONJ
ftr-395	385	17	"	"	PUNCT
ftr-395	385	18	explicitly	explicitly	ADV
ftr-395	385	19	rejected	reject	VERB
ftr-395	385	20	the	the	DET
ftr-395	385	21	formalistic	formalistic	ADJ
ftr-395	385	22	commerce	commerce	PROPN
ftr-395	385	23	clause	clause	NOUN
ftr-395	385	24	doctrine	doctrine	NOUN
ftr-395	385	25	that	that	PRON
ftr-395	385	26	provided	provide	VERB
ftr-395	385	27	the	the	DET
ftr-395	385	28	foundation	foundation	NOUN
ftr-395	385	29	for	for	ADP
ftr-395	385	30	the	the	DET
ftr-395	385	31	spector	spector	NOUN
ftr-395	385	32	rule	rule	NOUN
ftr-395	385	33	.	.	PUNCT
ftr-395	385	34	"	"	PUNCT
ftr-395	386	1	i	i	PRON
ftr-395	386	2	d.	d.	VERB
ftr-395	386	3	at	at	ADP
ftr-395	386	4	204	204	NUM
ftr-395	386	5	.	.	PUNCT
ftr-395	387	1	78	78	NUM
ftr-395	387	2	.	.	PUNCT
ftr-395	388	1	complete	complete	ADJ
ftr-395	388	2	auto	auto	NOUN
ftr-395	388	3	transit	transit	PROPN
ftr-395	388	4	,	,	PUNCT
ftr-395	388	5	inc	inc	PROPN
ftr-395	388	6	.	.	PROPN
ftr-395	389	1	v.	v.	PROPN
ftr-395	389	2	brady	brady	PROPN
ftr-395	389	3	,	,	PUNCT
ftr-395	390	1	430	430	NUM
ftr-395	390	2	u.s	u.s	PROPN
ftr-395	390	3	.	.	PROPN
ftr-395	390	4	274	274	NUM
ftr-395	390	5	,	,	PUNCT
ftr-395	390	6	279	279	NUM
ftr-395	390	7	(	(	PUNCT
ftr-395	390	8	1977	1977	NUM
ftr-395	390	9	)	)	PUNCT
ftr-395	390	10	.	.	PUNCT
ftr-395	391	1	79	79	NUM
ftr-395	391	2	.	.	PUNCT
ftr-395	392	1	i	i	PRON
ftr-395	392	2	d.	d.	PROPN
ftr-395	392	3	at	at	ADP
ftr-395	392	4	279	279	NUM
ftr-395	392	5	.	.	PUNCT
ftr-395	393	1	2008	2008	NUM
ftr-395	393	2	]	]	PUNCT
ftr-395	393	3	florida	florida	PROPN
ftr-395	393	4	tax	tax	PROPN
ftr-395	393	5	review	review	NOUN
ftr-395	393	6	each	each	DET
ftr-395	393	7	state	state	NOUN
ftr-395	393	8	in	in	ADP
ftr-395	393	9	which	which	PRON
ftr-395	393	10	the	the	DET
ftr-395	393	11	taxpayer	taxpayer	NOUN
ftr-395	393	12	does	do	VERB
ftr-395	393	13	business	business	NOUN
ftr-395	393	14	has	have	VERB
ftr-395	393	15	an	an	DET
ftr-395	393	16	interest	interest	NOUN
ftr-395	393	17	in	in	ADP
ftr-395	393	18	taxing	tax	VERB
ftr-395	393	19	some	some	PRON
ftr-395	393	20	of	of	ADP
ftr-395	393	21	the	the	DET
ftr-395	393	22	taxpayer	taxpayer	NOUN
ftr-395	393	23	's	's	PART
ftr-395	393	24	income	income	NOUN
ftr-395	393	25	,	,	PUNCT
ftr-395	393	26	but	but	CCONJ
ftr-395	393	27	only	only	ADV
ftr-395	393	28	to	to	ADP
ftr-395	393	29	the	the	DET
ftr-395	393	30	extent	extent	NOUN
ftr-395	393	31	that	that	SCONJ
ftr-395	393	32	the	the	DET
ftr-395	393	33	taxpayer	taxpayer	NOUN
ftr-395	393	34	receives	receive	VERB
ftr-395	393	35	benefits	benefit	NOUN
ftr-395	393	36	from	from	ADP
ftr-395	393	37	the	the	DET
ftr-395	393	38	state.80	state.80	NOUN
ftr-395	393	39	the	the	DET
ftr-395	393	40	court	court	NOUN
ftr-395	393	41	's	's	PART
ftr-395	393	42	test	test	NOUN
ftr-395	393	43	recognizes	recognize	VERB
ftr-395	393	44	that	that	SCONJ
ftr-395	393	45	when	when	SCONJ
ftr-395	393	46	a	a	DET
ftr-395	393	47	taxpayer	taxpayer	NOUN
ftr-395	393	48	does	do	VERB
ftr-395	393	49	business	business	NOUN
ftr-395	393	50	in	in	ADP
ftr-395	393	51	more	more	ADJ
ftr-395	393	52	than	than	ADP
ftr-395	393	53	one	one	NUM
ftr-395	393	54	state	state	NOUN
ftr-395	393	55	,	,	PUNCT
ftr-395	393	56	a	a	DET
ftr-395	393	57	perfect	perfect	ADJ
ftr-395	393	58	outcome	outcome	NOUN
ftr-395	393	59	would	would	AUX
ftr-395	393	60	be	be	AUX
ftr-395	393	61	for	for	ADP
ftr-395	393	62	the	the	DET
ftr-395	393	63	taxing	tax	VERB
ftr-395	393	64	states	state	NOUN
ftr-395	393	65	to	to	PART
ftr-395	393	66	apportion	apportion	VERB
ftr-395	393	67	the	the	DET
ftr-395	393	68	income	income	NOUN
ftr-395	393	69	such	such	ADJ
ftr-395	393	70	that	that	SCONJ
ftr-395	393	71	the	the	DET
ftr-395	393	72	taxpayer	taxpayer	NOUN
ftr-395	393	73	would	would	AUX
ftr-395	393	74	be	be	AUX
ftr-395	393	75	subject	subject	ADJ
ftr-395	393	76	to	to	ADP
ftr-395	393	77	tax	tax	NOUN
ftr-395	393	78	on	on	ADP
ftr-395	393	79	100	100	NUM
ftr-395	393	80	%	%	NOUN
ftr-395	393	81	of	of	ADP
ftr-395	393	82	its	its	PRON
ftr-395	393	83	income	income	NOUN
ftr-395	393	84	,	,	PUNCT
ftr-395	393	85	no	no	PRON
ftr-395	393	86	more	more	ADJ
ftr-395	393	87	and	and	CCONJ
ftr-395	393	88	no	no	PRON
ftr-395	393	89	less	less	ADJ
ftr-395	393	90	.	.	PUNCT
ftr-395	394	1	this	this	DET
ftr-395	394	2	way	way	NOUN
ftr-395	394	3	interstate	interstate	ADJ
ftr-395	394	4	business	business	NOUN
ftr-395	394	5	taxpayers	taxpayer	NOUN
ftr-395	394	6	are	be	AUX
ftr-395	394	7	treated	treat	VERB
ftr-395	394	8	the	the	DET
ftr-395	394	9	same	same	ADJ
ftr-395	394	10	way	way	NOUN
ftr-395	394	11	as	as	SCONJ
ftr-395	394	12	businesses	business	NOUN
ftr-395	394	13	operating	operate	VERB
ftr-395	394	14	in	in	ADP
ftr-395	394	15	only	only	ADV
ftr-395	394	16	one	one	NUM
ftr-395	394	17	state	state	NOUN
ftr-395	394	18	they	they	PRON
ftr-395	394	19	are	be	AUX
ftr-395	394	20	both	both	ADV
ftr-395	394	21	taxable	taxable	ADJ
ftr-395	394	22	on	on	ADP
ftr-395	394	23	all	all	PRON
ftr-395	394	24	of	of	ADP
ftr-395	394	25	their	their	PRON
ftr-395	394	26	income	income	NOUN
ftr-395	394	27	,	,	PUNCT
ftr-395	394	28	but	but	CCONJ
ftr-395	394	29	no	no	PRON
ftr-395	394	30	more	more	ADJ
ftr-395	394	31	than	than	ADP
ftr-395	394	32	that	that	PRON
ftr-395	394	33	.	.	PUNCT
ftr-395	395	1	3	3	X
ftr-395	395	2	.	.	X
ftr-395	395	3	application	application	NOUN
ftr-395	395	4	of	of	ADP
ftr-395	395	5	the	the	DET
ftr-395	395	6	complete	complete	ADJ
ftr-395	395	7	auto	auto	NOUN
ftr-395	395	8	transit	transit	NOUN
ftr-395	395	9	test	test	NOUN
ftr-395	395	10	a	a	DET
ftr-395	395	11	state	state	NOUN
ftr-395	395	12	seeking	seek	VERB
ftr-395	395	13	to	to	PART
ftr-395	395	14	impose	impose	VERB
ftr-395	395	15	an	an	DET
ftr-395	395	16	income	income	NOUN
ftr-395	395	17	tax	tax	NOUN
ftr-395	395	18	on	on	ADP
ftr-395	395	19	a	a	DET
ftr-395	395	20	business	business	NOUN
ftr-395	395	21	engaged	engage	VERB
ftr-395	395	22	in	in	ADP
ftr-395	395	23	interstate	interstate	ADJ
ftr-395	395	24	commerce	commerce	NOUN
ftr-395	395	25	may	may	AUX
ftr-395	395	26	tax	tax	VERB
ftr-395	395	27	only	only	ADV
ftr-395	395	28	an	an	DET
ftr-395	395	29	apportioned	apportion	VERB
ftr-395	395	30	amount	amount	NOUN
ftr-395	395	31	of	of	ADP
ftr-395	395	32	the	the	DET
ftr-395	395	33	business	business	NOUN
ftr-395	395	34	's	's	PART
ftr-395	395	35	income	income	NOUN
ftr-395	395	36	;	;	PUNCT
ftr-395	395	37	the	the	DET
ftr-395	395	38	apportionment	apportionment	ADJ
ftr-395	395	39	scheme	scheme	NOUN
ftr-395	395	40	must	must	AUX
ftr-395	395	41	be	be	AUX
ftr-395	395	42	intended	intend	VERB
ftr-395	395	43	to	to	PART
ftr-395	395	44	reflect	reflect	VERB
ftr-395	395	45	the	the	DET
ftr-395	395	46	business	business	NOUN
ftr-395	395	47	activity	activity	NOUN
ftr-395	395	48	conducted	conduct	VERB
ftr-395	395	49	in	in	ADP
ftr-395	395	50	the	the	DET
ftr-395	395	51	state.8	state.8	PROPN
ftr-395	395	52	'	'	PUNCT
ftr-395	395	53	this	this	DET
ftr-395	395	54	apportionment	apportionment	ADJ
ftr-395	395	55	requirement	requirement	NOUN
ftr-395	395	56	is	be	AUX
ftr-395	395	57	a	a	DET
ftr-395	395	58	critical	critical	ADJ
ftr-395	395	59	prong	prong	NOUN
ftr-395	395	60	of	of	ADP
ftr-395	395	61	the	the	DET
ftr-395	395	62	complete	complete	ADJ
ftr-395	395	63	auto	auto	NOUN
ftr-395	395	64	transit	transit	NOUN
ftr-395	395	65	test	test	NOUN
ftr-395	395	66	.	.	PUNCT
ftr-395	396	1	when	when	SCONJ
ftr-395	396	2	apportioning	apportion	VERB
ftr-395	396	3	corporate	corporate	ADJ
ftr-395	396	4	income	income	NOUN
ftr-395	396	5	,	,	PUNCT
ftr-395	396	6	the	the	DET
ftr-395	396	7	most	most	ADV
ftr-395	396	8	commonly	commonly	ADV
ftr-395	396	9	used	use	VERB
ftr-395	396	10	method	method	NOUN
ftr-395	396	11	is	be	AUX
ftr-395	396	12	the	the	DET
ftr-395	396	13	so	so	ADV
ftr-395	396	14	-	-	PUNCT
ftr-395	396	15	called	call	VERB
ftr-395	396	16	"	"	PUNCT
ftr-395	396	17	massachusetts	massachusetts	PROPN
ftr-395	396	18	formula	formula	NOUN
ftr-395	396	19	,	,	PUNCT
ftr-395	396	20	"	"	PUNCT
ftr-395	396	21	which	which	PRON
ftr-395	396	22	includes	include	VERB
ftr-395	396	23	the	the	DET
ftr-395	396	24	three	three	NUM
ftr-395	396	25	factors	factor	NOUN
ftr-395	396	26	of	of	ADP
ftr-395	396	27	property	property	NOUN
ftr-395	396	28	,	,	PUNCT
ftr-395	396	29	payroll	payroll	NOUN
ftr-395	396	30	,	,	PUNCT
ftr-395	396	31	and	and	CCONJ
ftr-395	396	32	sales	sale	NOUN
ftr-395	396	33	.	.	PUNCT
ftr-395	397	1	82	82	NUM
ftr-395	397	2	states	state	NOUN
ftr-395	397	3	can	can	AUX
ftr-395	397	4	and	and	CCONJ
ftr-395	397	5	do	do	AUX
ftr-395	397	6	choose	choose	VERB
ftr-395	397	7	other	other	ADJ
ftr-395	397	8	methods	method	NOUN
ftr-395	397	9	of	of	ADP
ftr-395	397	10	apportionment	apportionment	NOUN
ftr-395	397	11	,	,	PUNCT
ftr-395	397	12	such	such	ADJ
ftr-395	397	13	as	as	ADP
ftr-395	397	14	the	the	DET
ftr-395	397	15	singlefactor	singlefactor	NOUN
ftr-395	397	16	sales	sale	NOUN
ftr-395	397	17	test	test	NOUN
ftr-395	397	18	and	and	CCONJ
ftr-395	397	19	a	a	DET
ftr-395	397	20	three	three	NUM
ftr-395	397	21	-	-	PUNCT
ftr-395	397	22	factor	factor	NOUN
ftr-395	397	23	test	test	NOUN
ftr-395	397	24	with	with	ADP
ftr-395	397	25	a	a	DET
ftr-395	397	26	double	double	ADJ
ftr-395	397	27	-	-	PUNCT
ftr-395	397	28	weighted	weight	VERB
ftr-395	397	29	sales	sale	NOUN
ftr-395	397	30	factor.83	factor.83	PROPN
ftr-395	397	31	when	when	SCONJ
ftr-395	397	32	analyzing	analyze	VERB
ftr-395	397	33	a	a	DET
ftr-395	397	34	state	state	NOUN
ftr-395	397	35	apportionment	apportionment	ADJ
ftr-395	397	36	formula	formula	NOUN
ftr-395	397	37	,	,	PUNCT
ftr-395	397	38	the	the	DET
ftr-395	397	39	court	court	NOUN
ftr-395	397	40	considers	consider	VERB
ftr-395	397	41	whether	whether	SCONJ
ftr-395	397	42	the	the	DET
ftr-395	397	43	formula	formula	NOUN
ftr-395	397	44	shows	show	VERB
ftr-395	397	45	"	"	PUNCT
ftr-395	397	46	internal	internal	ADJ
ftr-395	397	47	consistency	consistency	NOUN
ftr-395	397	48	.	.	PUNCT
ftr-395	397	49	"	"	PUNCT
ftr-395	398	1	84	84	NUM
ftr-395	398	2	internal	internal	ADJ
ftr-395	398	3	consistency	consistency	NOUN
ftr-395	398	4	is	be	AUX
ftr-395	398	5	preserved	preserve	VERB
ftr-395	398	6	when	when	SCONJ
ftr-395	398	7	the	the	DET
ftr-395	398	8	imposition	imposition	NOUN
ftr-395	398	9	of	of	ADP
ftr-395	398	10	a	a	DET
ftr-395	398	11	tax	tax	NOUN
ftr-395	398	12	identical	identical	ADJ
ftr-395	398	13	to	to	ADP
ftr-395	398	14	the	the	DET
ftr-395	398	15	one	one	NOUN
ftr-395	398	16	in	in	ADP
ftr-395	398	17	question	question	NOUN
ftr-395	398	18	by	by	ADP
ftr-395	398	19	every	every	DET
ftr-395	398	20	other	other	ADJ
ftr-395	398	21	state	state	NOUN
ftr-395	398	22	80	80	NUM
ftr-395	398	23	.	.	PUNCT
ftr-395	399	1	see	see	VERB
ftr-395	399	2	quill	quill	PROPN
ftr-395	399	3	corp	corp	PROPN
ftr-395	399	4	.	.	PROPN
ftr-395	399	5	v.	v.	ADP
ftr-395	399	6	north	north	PROPN
ftr-395	399	7	dakota	dakota	PROPN
ftr-395	399	8	,	,	PUNCT
ftr-395	399	9	504	504	NUM
ftr-395	399	10	u.s	u.s	PROPN
ftr-395	399	11	.	.	PROPN
ftr-395	399	12	298	298	NUM
ftr-395	399	13	,	,	PUNCT
ftr-395	399	14	306	306	NUM
ftr-395	399	15	(	(	PUNCT
ftr-395	399	16	1992	1992	NUM
ftr-395	399	17	)	)	PUNCT
ftr-395	399	18	,	,	PUNCT
ftr-395	399	19	quoting	quote	VERB
ftr-395	399	20	moorman	moorman	PROPN
ftr-395	399	21	mfg	mfg	PROPN
ftr-395	399	22	.	.	PROPN
ftr-395	399	23	co.	co.	PROPN
ftr-395	400	1	v.	v.	ADP
ftr-395	400	2	bair	bair	PROPN
ftr-395	400	3	,	,	PUNCT
ftr-395	400	4	437	437	NUM
ftr-395	400	5	u.s	u.s	PROPN
ftr-395	400	6	.	.	PROPN
ftr-395	400	7	267	267	NUM
ftr-395	400	8	(	(	PUNCT
ftr-395	400	9	1978	1978	NUM
ftr-395	400	10	)	)	PUNCT
ftr-395	400	11	(	(	PUNCT
ftr-395	400	12	noting	note	VERB
ftr-395	400	13	that	that	SCONJ
ftr-395	400	14	due	due	ADJ
ftr-395	400	15	process	process	NOUN
ftr-395	400	16	requires	require	VERB
ftr-395	400	17	that	that	SCONJ
ftr-395	400	18	the	the	DET
ftr-395	400	19	income	income	NOUN
ftr-395	400	20	the	the	DET
ftr-395	400	21	state	state	NOUN
ftr-395	400	22	seeks	seek	VERB
ftr-395	400	23	to	to	PART
ftr-395	400	24	tax	tax	VERB
ftr-395	400	25	have	have	VERB
ftr-395	400	26	a	a	DET
ftr-395	400	27	rational	rational	ADJ
ftr-395	400	28	relation	relation	NOUN
ftr-395	400	29	to	to	PART
ftr-395	400	30	"	"	PUNCT
ftr-395	400	31	values	value	NOUN
ftr-395	400	32	connected	connect	VERB
ftr-395	400	33	with	with	ADP
ftr-395	400	34	the	the	DET
ftr-395	400	35	taxing	tax	VERB
ftr-395	400	36	state	state	NOUN
ftr-395	400	37	"	"	PUNCT
ftr-395	400	38	and	and	CCONJ
ftr-395	400	39	that	that	SCONJ
ftr-395	400	40	such	such	DET
ftr-395	400	41	a	a	DET
ftr-395	400	42	relation	relation	NOUN
ftr-395	400	43	could	could	AUX
ftr-395	400	44	be	be	AUX
ftr-395	400	45	established	establish	VERB
ftr-395	400	46	by	by	ADP
ftr-395	400	47	a	a	DET
ftr-395	400	48	showing	showing	NOUN
ftr-395	400	49	that	that	SCONJ
ftr-395	400	50	the	the	DET
ftr-395	400	51	state	state	NOUN
ftr-395	400	52	provides	provide	VERB
ftr-395	400	53	protection	protection	NOUN
ftr-395	400	54	and	and	CCONJ
ftr-395	400	55	services	service	NOUN
ftr-395	400	56	to	to	ADP
ftr-395	400	57	the	the	DET
ftr-395	400	58	taxpayer	taxpayer	NOUN
ftr-395	400	59	's	's	PART
ftr-395	400	60	local	local	ADJ
ftr-395	400	61	activities	activity	NOUN
ftr-395	400	62	)	)	PUNCT
ftr-395	400	63	.	.	PUNCT
ftr-395	401	1	81	81	NUM
ftr-395	401	2	.	.	PUNCT
ftr-395	402	1	see	see	VERB
ftr-395	402	2	hans	hans	PROPN
ftr-395	402	3	rees	rees	PROPN
ftr-395	402	4	'	'	PART
ftr-395	402	5	sons	son	NOUN
ftr-395	402	6	v.	v.	ADP
ftr-395	402	7	north	north	PROPN
ftr-395	402	8	carolina	carolina	PROPN
ftr-395	402	9	ex	ex	PROPN
ftr-395	402	10	rel	rel	PROPN
ftr-395	402	11	.	.	PUNCT
ftr-395	403	1	maxwell	maxwell	PROPN
ftr-395	403	2	,	,	PUNCT
ftr-395	403	3	283	283	NUM
ftr-395	403	4	u.s	u.s	PROPN
ftr-395	403	5	.	.	PROPN
ftr-395	403	6	123	123	NUM
ftr-395	403	7	,	,	PUNCT
ftr-395	403	8	133	133	NUM
ftr-395	403	9	(	(	PUNCT
ftr-395	403	10	1931	1931	NUM
ftr-395	403	11	)	)	PUNCT
ftr-395	403	12	.	.	PUNCT
ftr-395	404	1	82	82	X
ftr-395	404	2	.	.	PUNCT
ftr-395	405	1	see	see	VERB
ftr-395	405	2	,	,	PUNCT
ftr-395	405	3	e.g.	e.g.	ADV
ftr-395	405	4	,	,	PUNCT
ftr-395	405	5	lynn	lynn	PROPN
ftr-395	405	6	,	,	PUNCT
ftr-395	405	7	supra	supra	PROPN
ftr-395	405	8	note	note	PROPN
ftr-395	405	9	47	47	NUM
ftr-395	405	10	,	,	PUNCT
ftr-395	405	11	at	at	ADP
ftr-395	405	12	1261	1261	NUM
ftr-395	405	13	-	-	SYM
ftr-395	405	14	62	62	NUM
ftr-395	405	15	(	(	PUNCT
ftr-395	405	16	"	"	PUNCT
ftr-395	405	17	on	on	ADP
ftr-395	405	18	the	the	DET
ftr-395	405	19	basis	basis	NOUN
ftr-395	405	20	of	of	ADP
ftr-395	405	21	a	a	DET
ftr-395	405	22	trial	trial	NOUN
ftr-395	405	23	and	and	CCONJ
ftr-395	405	24	error	error	NOUN
ftr-395	405	25	process	process	NOUN
ftr-395	405	26	,	,	PUNCT
ftr-395	405	27	the	the	DET
ftr-395	405	28	so	so	ADV
ftr-395	405	29	-	-	PUNCT
ftr-395	405	30	called	call	VERB
ftr-395	405	31	massachusetts	massachusetts	PROPN
ftr-395	405	32	formula	formula	NOUN
ftr-395	405	33	evolved	evolve	VERB
ftr-395	405	34	as	as	ADP
ftr-395	405	35	the	the	DET
ftr-395	405	36	most	most	ADV
ftr-395	405	37	common	common	ADJ
ftr-395	405	38	general	general	ADJ
ftr-395	405	39	apportionment	apportionment	NOUN
ftr-395	405	40	method	method	NOUN
ftr-395	405	41	.	.	PUNCT
ftr-395	406	1	the	the	DET
ftr-395	406	2	three	three	NUM
ftr-395	406	3	factors	factor	NOUN
ftr-395	406	4	of	of	ADP
ftr-395	406	5	sales	sale	NOUN
ftr-395	406	6	,	,	PUNCT
ftr-395	406	7	payroll	payroll	NOUN
ftr-395	406	8	,	,	PUNCT
ftr-395	406	9	and	and	CCONJ
ftr-395	406	10	property	property	NOUN
ftr-395	406	11	were	be	AUX
ftr-395	406	12	selected	select	VERB
ftr-395	406	13	as	as	ADP
ftr-395	406	14	representative	representative	ADJ
ftr-395	406	15	income	income	NOUN
ftr-395	406	16	producing	produce	VERB
ftr-395	406	17	elements	element	NOUN
ftr-395	406	18	.	.	PUNCT
ftr-395	407	1	"	"	PUNCT
ftr-395	407	2	)	)	PUNCT
ftr-395	407	3	.	.	PUNCT
ftr-395	408	1	83	83	NUM
ftr-395	408	2	.	.	X
ftr-395	408	3	institute	institute	NOUN
ftr-395	408	4	on	on	ADP
ftr-395	408	5	taxation	taxation	NOUN
ftr-395	408	6	and	and	CCONJ
ftr-395	408	7	economic	economic	ADJ
ftr-395	408	8	policy	policy	NOUN
ftr-395	408	9	,	,	PUNCT
ftr-395	408	10	corporate	corporate	ADJ
ftr-395	408	11	apportionment	apportionment	NOUN
ftr-395	408	12	and	and	CCONJ
ftr-395	408	13	the	the	DET
ftr-395	408	14	"	"	PUNCT
ftr-395	408	15	single	single	ADJ
ftr-395	408	16	sales	sale	NOUN
ftr-395	408	17	factor	factor	NOUN
ftr-395	408	18	,	,	PUNCT
ftr-395	408	19	"	"	PUNCT
ftr-395	408	20	policy	policy	NOUN
ftr-395	408	21	brief	brief	NOUN
ftr-395	408	22	#	#	SYM
ftr-395	408	23	11	11	NUM
ftr-395	408	24	(	(	PUNCT
ftr-395	408	25	2005	2005	NUM
ftr-395	408	26	)	)	PUNCT
ftr-395	408	27	,	,	PUNCT
ftr-395	408	28	available	available	ADJ
ftr-395	408	29	at	at	ADP
ftr-395	408	30	http://www.itepnet.org/pb	http://www.itepnet.org/pb	PROPN
ftr-395	408	31	iissf.pdf	iissf.pdf	X
ftr-395	408	32	.	.	X
ftr-395	408	33	84	84	NUM
ftr-395	408	34	.	.	PUNCT
ftr-395	409	1	see	see	VERB
ftr-395	409	2	armco	armco	PROPN
ftr-395	409	3	,	,	PUNCT
ftr-395	409	4	inc	inc	PROPN
ftr-395	409	5	.	.	PROPN
ftr-395	410	1	v.	v.	ADP
ftr-395	410	2	hardesty	hardesty	PROPN
ftr-395	410	3	,	,	PUNCT
ftr-395	410	4	467	467	NUM
ftr-395	410	5	u.s	u.s	PROPN
ftr-395	410	6	.	.	PROPN
ftr-395	410	7	638	638	NUM
ftr-395	410	8	(	(	PUNCT
ftr-395	410	9	1984	1984	NUM
ftr-395	410	10	)	)	PUNCT
ftr-395	410	11	;	;	PUNCT
ftr-395	410	12	tyler	tyler	NOUN
ftr-395	410	13	pipe	pipe	PROPN
ftr-395	410	14	indus	indus	PROPN
ftr-395	410	15	.	.	PUNCT
ftr-395	411	1	,	,	PUNCT
ftr-395	411	2	483	483	NUM
ftr-395	411	3	u.s	u.s	PROPN
ftr-395	411	4	.	.	PROPN
ftr-395	411	5	232	232	NUM
ftr-395	411	6	(	(	PUNCT
ftr-395	411	7	1987	1987	NUM
ftr-395	411	8	)	)	PUNCT
ftr-395	411	9	;	;	PUNCT
ftr-395	411	10	am	be	AUX
ftr-395	411	11	.	.	PUNCT
ftr-395	412	1	trucking	trucking	NOUN
ftr-395	412	2	ass'ns	ass'ns	PROPN
ftr-395	412	3	,	,	PUNCT
ftr-395	412	4	483	483	NUM
ftr-395	412	5	u.s	u.s	PROPN
ftr-395	412	6	.	.	PROPN
ftr-395	412	7	266	266	NUM
ftr-395	412	8	(	(	PUNCT
ftr-395	412	9	1987	1987	NUM
ftr-395	412	10	)	)	PUNCT
ftr-395	412	11	;	;	PUNCT
ftr-395	413	1	okla	okla	NOUN
ftr-395	413	2	.	.	PUNCT
ftr-395	414	1	tax	tax	NOUN
ftr-395	414	2	comm'n	comm'n	PROPN
ftr-395	414	3	v.	v.	PROPN
ftr-395	414	4	jefferson	jefferson	PROPN
ftr-395	414	5	lines	line	NOUN
ftr-395	414	6	,	,	PUNCT
ftr-395	414	7	514	514	NUM
ftr-395	414	8	u.s	u.s	PROPN
ftr-395	414	9	.	.	PROPN
ftr-395	414	10	175	175	NUM
ftr-395	414	11	,	,	PUNCT
ftr-395	414	12	184	184	NUM
ftr-395	414	13	(	(	PUNCT
ftr-395	414	14	1995	1995	NUM
ftr-395	414	15	)	)	PUNCT
ftr-395	414	16	(	(	PUNCT
ftr-395	414	17	noting	note	VERB
ftr-395	414	18	that	that	SCONJ
ftr-395	414	19	the	the	DET
ftr-395	414	20	"	"	PUNCT
ftr-395	414	21	principle	principle	NOUN
ftr-395	414	22	of	of	ADP
ftr-395	414	23	fair	fair	ADJ
ftr-395	414	24	share	share	NOUN
ftr-395	414	25	is	be	AUX
ftr-395	414	26	the	the	DET
ftr-395	414	27	lineal	lineal	ADJ
ftr-395	414	28	descendant	descendant	NOUN
ftr-395	414	29	of	of	ADP
ftr-395	414	30	[	[	X
ftr-395	414	31	the	the	X
ftr-395	414	32	]	]	X
ftr-395	414	33	prohibition	prohibition	NOUN
ftr-395	414	34	on	on	ADP
ftr-395	414	35	multiple	multiple	ADJ
ftr-395	414	36	taxation	taxation	NOUN
ftr-395	414	37	.	.	PUNCT
ftr-395	414	38	"	"	PUNCT
ftr-395	414	39	)	)	PUNCT
ftr-395	414	40	.	.	PUNCT
ftr-395	415	1	[	[	X
ftr-395	415	2	vol	vol	NOUN
ftr-395	415	3	8:8	8:8	NUM
ftr-395	415	4	tax	tax	NOUN
ftr-395	415	5	my	my	PRON
ftr-395	415	6	ride	ride	NOUN
ftr-395	415	7	would	would	AUX
ftr-395	415	8	add	add	VERB
ftr-395	415	9	no	no	DET
ftr-395	415	10	burden	burden	NOUN
ftr-395	415	11	to	to	ADP
ftr-395	415	12	interstate	interstate	VERB
ftr-395	415	13	commerce	commerce	NOUN
ftr-395	415	14	that	that	PRON
ftr-395	415	15	intrastate	intrastate	ADJ
ftr-395	415	16	commerce	commerce	NOUN
ftr-395	415	17	would	would	AUX
ftr-395	415	18	not	not	PART
ftr-395	415	19	also	also	ADV
ftr-395	415	20	bear	bear	VERB
ftr-395	415	21	.	.	PUNCT
ftr-395	415	22	.	.	PUNCT
ftr-395	415	23	.	.	PUNCT
ftr-395	415	24	.	.	PUNCT
ftr-395	416	1	a	a	DET
ftr-395	416	2	failure	failure	NOUN
ftr-395	416	3	of	of	ADP
ftr-395	416	4	internal	internal	ADJ
ftr-395	416	5	consistency	consistency	NOUN
ftr-395	416	6	shows	show	NOUN
ftr-395	416	7	as	as	ADP
ftr-395	416	8	a	a	DET
ftr-395	416	9	matter	matter	NOUN
ftr-395	416	10	of	of	ADP
ftr-395	416	11	law	law	NOUN
ftr-395	416	12	that	that	PRON
ftr-395	416	13	a	a	DET
ftr-395	416	14	state	state	NOUN
ftr-395	416	15	is	be	AUX
ftr-395	416	16	attempting	attempt	VERB
ftr-395	416	17	to	to	PART
ftr-395	416	18	take	take	VERB
ftr-395	416	19	more	more	ADJ
ftr-395	416	20	than	than	ADP
ftr-395	416	21	its	its	PRON
ftr-395	416	22	fair	fair	ADJ
ftr-395	416	23	share	share	NOUN
ftr-395	416	24	of	of	ADP
ftr-395	416	25	taxes	taxis	NOUN
ftr-395	416	26	from	from	ADP
ftr-395	416	27	the	the	DET
ftr-395	416	28	interstate	interstate	ADJ
ftr-395	416	29	transaction	transaction	NOUN
ftr-395	416	30	.	.	PUNCT
ftr-395	417	1	it	it	PRON
ftr-395	417	2	is	be	AUX
ftr-395	417	3	possible	possible	ADJ
ftr-395	417	4	for	for	SCONJ
ftr-395	417	5	two	two	NUM
ftr-395	417	6	states	state	NOUN
ftr-395	417	7	to	to	PART
ftr-395	417	8	have	have	VERB
ftr-395	417	9	apportionment	apportionment	ADJ
ftr-395	417	10	formulas	formula	NOUN
ftr-395	417	11	which	which	PRON
ftr-395	417	12	conflict	conflict	NOUN
ftr-395	417	13	,	,	PUNCT
ftr-395	417	14	resulting	result	VERB
ftr-395	417	15	in	in	ADP
ftr-395	417	16	double	double	ADJ
ftr-395	417	17	taxation	taxation	NOUN
ftr-395	417	18	,	,	PUNCT
ftr-395	417	19	but	but	CCONJ
ftr-395	417	20	which	which	PRON
ftr-395	417	21	are	be	AUX
ftr-395	417	22	both	both	PRON
ftr-395	417	23	internally	internally	ADV
ftr-395	417	24	consistent	consistent	ADJ
ftr-395	417	25	.	.	PUNCT
ftr-395	418	1	the	the	DET
ftr-395	418	2	court	court	NOUN
ftr-395	418	3	also	also	ADV
ftr-395	418	4	asks	ask	VERB
ftr-395	418	5	whether	whether	SCONJ
ftr-395	418	6	a	a	DET
ftr-395	418	7	tax	tax	NOUN
ftr-395	418	8	is	be	AUX
ftr-395	418	9	"	"	PUNCT
ftr-395	418	10	externally	externally	ADV
ftr-395	418	11	consistent	consistent	ADJ
ftr-395	418	12	.	.	PUNCT
ftr-395	418	13	"	"	PUNCT
ftr-395	419	1	that	that	PRON
ftr-395	419	2	is	be	AUX
ftr-395	419	3	,	,	PUNCT
ftr-395	419	4	the	the	DET
ftr-395	419	5	tax	tax	NOUN
ftr-395	419	6	must	must	AUX
ftr-395	419	7	be	be	AUX
ftr-395	419	8	"	"	PUNCT
ftr-395	419	9	fairly	fairly	ADV
ftr-395	419	10	attributable	attributable	ADJ
ftr-395	419	11	to	to	ADP
ftr-395	419	12	economic	economic	ADJ
ftr-395	419	13	activity	activity	NOUN
ftr-395	419	14	within	within	ADP
ftr-395	419	15	the	the	DET
ftr-395	419	16	taxing	tax	VERB
ftr-395	419	17	state	state	NOUN
ftr-395	419	18	.	.	PUNCT
ftr-395	420	1	"86	"86	INTJ
ftr-395	420	2	unlike	unlike	ADP
ftr-395	420	3	the	the	DET
ftr-395	420	4	tidy	tidy	ADJ
ftr-395	420	5	thought	thought	NOUN
ftr-395	420	6	experiment	experiment	NOUN
ftr-395	420	7	required	require	VERB
ftr-395	420	8	by	by	ADP
ftr-395	420	9	the	the	DET
ftr-395	420	10	internal	internal	ADJ
ftr-395	420	11	consistency	consistency	NOUN
ftr-395	420	12	test	test	NOUN
ftr-395	420	13	,	,	PUNCT
ftr-395	420	14	external	external	ADJ
ftr-395	420	15	consistency	consistency	NOUN
ftr-395	420	16	looks	look	VERB
ftr-395	420	17	to	to	ADP
ftr-395	420	18	"	"	PUNCT
ftr-395	420	19	the	the	DET
ftr-395	420	20	economic	economic	ADJ
ftr-395	420	21	justification	justification	NOUN
ftr-395	420	22	for	for	ADP
ftr-395	420	23	the	the	DET
ftr-395	420	24	state	state	NOUN
ftr-395	420	25	's	's	PART
ftr-395	420	26	claim	claim	NOUN
ftr-395	420	27	upon	upon	SCONJ
ftr-395	420	28	the	the	DET
ftr-395	420	29	value	value	NOUN
ftr-395	420	30	taxed	tax	VERB
ftr-395	420	31	"	"	PUNCT
ftr-395	420	32	with	with	ADP
ftr-395	420	33	the	the	DET
ftr-395	420	34	goal	goal	NOUN
ftr-395	420	35	of	of	ADP
ftr-395	420	36	discovering	discover	VERB
ftr-395	420	37	"	"	PUNCT
ftr-395	420	38	whether	whether	SCONJ
ftr-395	420	39	a	a	DET
ftr-395	420	40	state	state	NOUN
ftr-395	420	41	's	's	PART
ftr-395	420	42	tax	tax	NOUN
ftr-395	420	43	reaches	reach	VERB
ftr-395	420	44	beyond	beyond	ADP
ftr-395	420	45	that	that	DET
ftr-395	420	46	portion	portion	NOUN
ftr-395	420	47	of	of	ADP
ftr-395	420	48	value	value	NOUN
ftr-395	420	49	that	that	PRON
ftr-395	420	50	is	be	AUX
ftr-395	420	51	fairly	fairly	ADV
ftr-395	420	52	attributable	attributable	ADJ
ftr-395	420	53	to	to	ADP
ftr-395	420	54	economic	economic	ADJ
ftr-395	420	55	activity	activity	NOUN
ftr-395	420	56	within	within	ADP
ftr-395	420	57	the	the	DET
ftr-395	420	58	taxing	tax	VERB
ftr-395	420	59	state	state	NOUN
ftr-395	420	60	.	.	PUNCT
ftr-395	420	61	"	"	PUNCT
ftr-395	421	1	87	87	NUM
ftr-395	421	2	the	the	DET
ftr-395	421	3	external	external	ADJ
ftr-395	421	4	consistency	consistency	NOUN
ftr-395	421	5	test	test	NOUN
ftr-395	421	6	is	be	AUX
ftr-395	421	7	therefore	therefore	ADV
ftr-395	421	8	a	a	DET
ftr-395	421	9	practical	practical	ADJ
ftr-395	421	10	check	check	NOUN
ftr-395	421	11	on	on	ADP
ftr-395	421	12	taxes	taxis	NOUN
ftr-395	421	13	that	that	PRON
ftr-395	421	14	could	could	AUX
ftr-395	421	15	pass	pass	VERB
ftr-395	421	16	the	the	DET
ftr-395	421	17	internal	internal	ADJ
ftr-395	421	18	consistency	consistency	NOUN
ftr-395	421	19	test	test	NOUN
ftr-395	421	20	,	,	PUNCT
ftr-395	421	21	but	but	CCONJ
ftr-395	421	22	would	would	AUX
ftr-395	421	23	nonetheless	nonetheless	ADV
ftr-395	421	24	impermissibly	impermissibly	ADV
ftr-395	421	25	burden	burden	PROPN
ftr-395	421	26	commerce	commerce	PROPN
ftr-395	421	27	.	.	PUNCT
ftr-395	422	1	b.	b.	PROPN
ftr-395	423	1	the	the	DET
ftr-395	423	2	privileges	privilege	NOUN
ftr-395	423	3	and	and	CCONJ
ftr-395	423	4	immunities	immunity	NOUN
ftr-395	423	5	of	of	ADP
ftr-395	423	6	taxation	taxation	NOUN
ftr-395	423	7	1	1	NUM
ftr-395	423	8	.	.	PUNCT
ftr-395	424	1	the	the	DET
ftr-395	424	2	privileges	privilege	NOUN
ftr-395	424	3	and	and	CCONJ
ftr-395	424	4	immunities	immunity	NOUN
ftr-395	424	5	clause	clause	NOUN
ftr-395	424	6	ofarticle	ofarticle	NOUN
ftr-395	424	7	iv	iv	X
ftr-395	424	8	like	like	ADP
ftr-395	424	9	the	the	DET
ftr-395	424	10	dormant	dormant	PROPN
ftr-395	424	11	commerce	commerce	PROPN
ftr-395	424	12	clause	clause	NOUN
ftr-395	424	13	,	,	PUNCT
ftr-395	424	14	the	the	DET
ftr-395	424	15	privileges	privilege	NOUN
ftr-395	424	16	and	and	CCONJ
ftr-395	424	17	immunities	immunity	NOUN
ftr-395	424	18	clause	clause	NOUN
ftr-395	424	19	of	of	ADP
ftr-395	424	20	article	article	NOUN
ftr-395	424	21	iv	iv	NUM
ftr-395	424	22	of	of	ADP
ftr-395	424	23	the	the	DET
ftr-395	424	24	constitution	constitution	NOUN
ftr-395	424	25	88	88	NUM
ftr-395	424	26	prohibits	prohibit	VERB
ftr-395	424	27	states	state	NOUN
ftr-395	424	28	from	from	ADP
ftr-395	424	29	discriminating	discriminate	VERB
ftr-395	424	30	against	against	ADP
ftr-395	424	31	non	non	NOUN
ftr-395	424	32	-	-	NOUN
ftr-395	424	33	residents	resident	NOUN
ftr-395	424	34	.	.	PUNCT
ftr-395	425	1	89	89	NUM
ftr-395	425	2	and	and	CCONJ
ftr-395	425	3	like	like	ADP
ftr-395	425	4	the	the	DET
ftr-395	425	5	goal	goal	NOUN
ftr-395	425	6	of	of	ADP
ftr-395	425	7	national	national	ADJ
ftr-395	425	8	unity	unity	NOUN
ftr-395	425	9	underlying	underlie	VERB
ftr-395	425	10	the	the	DET
ftr-395	425	11	85	85	NUM
ftr-395	425	12	.	.	PUNCT
ftr-395	426	1	jefferson	jefferson	PROPN
ftr-395	426	2	lines	lines	PROPN
ftr-395	426	3	,	,	PUNCT
ftr-395	426	4	514	514	NUM
ftr-395	426	5	u.s	u.s	PROPN
ftr-395	426	6	.	.	PROPN
ftr-395	426	7	at	at	ADP
ftr-395	426	8	185	185	NUM
ftr-395	426	9	.	.	PUNCT
ftr-395	427	1	see	see	VERB
ftr-395	427	2	also	also	ADV
ftr-395	427	3	gen	gen	PROPN
ftr-395	427	4	.	.	PROPN
ftr-395	427	5	motors	motors	PROPN
ftr-395	427	6	corp	corp	PROPN
ftr-395	427	7	.	.	PROPN
ftr-395	427	8	v.	v.	PROPN
ftr-395	427	9	tracy	tracy	PROPN
ftr-395	427	10	,	,	PUNCT
ftr-395	427	11	519	519	NUM
ftr-395	427	12	u.s	u.s	PROPN
ftr-395	427	13	.	.	PROPN
ftr-395	427	14	278	278	NUM
ftr-395	427	15	,	,	PUNCT
ftr-395	427	16	299	299	NUM
ftr-395	427	17	n.12	n.12	NOUN
ftr-395	427	18	(	(	PUNCT
ftr-395	427	19	1997	1997	NUM
ftr-395	427	20	)	)	PUNCT
ftr-395	427	21	(	(	PUNCT
ftr-395	427	22	"	"	PUNCT
ftr-395	427	23	the	the	DET
ftr-395	427	24	requirement	requirement	NOUN
ftr-395	427	25	of	of	ADP
ftr-395	427	26	apportionment	apportionment	NOUN
ftr-395	427	27	...	...	PUNCT
ftr-395	428	1	assur[es	assur[es	PROPN
ftr-395	428	2	]	]	PUNCT
ftr-395	428	3	that	that	SCONJ
ftr-395	428	4	interstate	interstate	ADJ
ftr-395	428	5	activities	activity	NOUN
ftr-395	428	6	are	be	AUX
ftr-395	428	7	not	not	PART
ftr-395	428	8	unjustly	unjustly	ADV
ftr-395	428	9	burdened	burden	VERB
ftr-395	428	10	by	by	ADP
ftr-395	428	11	multistate	multistate	NOUN
ftr-395	428	12	taxation	taxation	NOUN
ftr-395	428	13	"	"	PUNCT
ftr-395	428	14	)	)	PUNCT
ftr-395	428	15	86	86	NUM
ftr-395	428	16	.	.	PUNCT
ftr-395	429	1	jefferson	jefferson	PROPN
ftr-395	429	2	lines	lines	PROPN
ftr-395	429	3	,	,	PUNCT
ftr-395	429	4	514	514	NUM
ftr-395	429	5	u.s	u.s	PROPN
ftr-395	429	6	.	.	PROPN
ftr-395	429	7	at	at	ADP
ftr-395	429	8	185	185	NUM
ftr-395	429	9	(	(	PUNCT
ftr-395	429	10	citing	cite	VERB
ftr-395	429	11	goldberg	goldberg	PROPN
ftr-395	429	12	v.	v.	ADP
ftr-395	429	13	sweet	sweet	ADJ
ftr-395	429	14	,	,	PUNCT
ftr-395	429	15	488	488	NUM
ftr-395	429	16	u.s	u.s	PROPN
ftr-395	429	17	.	.	PROPN
ftr-395	429	18	252	252	NUM
ftr-395	429	19	,	,	PUNCT
ftr-395	429	20	262	262	NUM
ftr-395	429	21	(	(	PUNCT
ftr-395	429	22	1989	1989	NUM
ftr-395	429	23	)	)	PUNCT
ftr-395	429	24	)	)	PUNCT
ftr-395	429	25	.	.	PUNCT
ftr-395	430	1	87	87	NUM
ftr-395	430	2	.	.	PUNCT
ftr-395	431	1	i	i	PRON
ftr-395	431	2	d.	d.	PROPN
ftr-395	431	3	88	88	NUM
ftr-395	431	4	.	.	PUNCT
ftr-395	432	1	the	the	DET
ftr-395	432	2	article	article	NOUN
ftr-395	432	3	four	four	NUM
ftr-395	432	4	privileges	privilege	NOUN
ftr-395	432	5	and	and	CCONJ
ftr-395	432	6	immunities	immunity	NOUN
ftr-395	432	7	clause	clause	NOUN
ftr-395	432	8	is	be	AUX
ftr-395	432	9	referred	refer	VERB
ftr-395	432	10	to	to	ADP
ftr-395	432	11	as	as	ADP
ftr-395	432	12	the	the	DET
ftr-395	432	13	"	"	PUNCT
ftr-395	432	14	interstate	interstate	ADJ
ftr-395	432	15	"	"	PUNCT
ftr-395	432	16	privileges	privilege	NOUN
ftr-395	432	17	and	and	CCONJ
ftr-395	432	18	immunities	immunity	NOUN
ftr-395	432	19	clause	clause	NOUN
ftr-395	432	20	.	.	PUNCT
ftr-395	433	1	it	it	PRON
ftr-395	433	2	provides	provide	VERB
ftr-395	433	3	that	that	SCONJ
ftr-395	433	4	"	"	PUNCT
ftr-395	433	5	[	[	X
ftr-395	433	6	t]he	t]he	ADJ
ftr-395	433	7	citizens	citizen	NOUN
ftr-395	433	8	of	of	ADP
ftr-395	433	9	each	each	DET
ftr-395	433	10	state	state	NOUN
ftr-395	433	11	shall	shall	AUX
ftr-395	433	12	be	be	AUX
ftr-395	433	13	entitled	entitle	VERB
ftr-395	433	14	to	to	ADP
ftr-395	433	15	all	all	DET
ftr-395	433	16	privileges	privilege	NOUN
ftr-395	433	17	and	and	CCONJ
ftr-395	433	18	immunities	immunity	NOUN
ftr-395	433	19	of	of	ADP
ftr-395	433	20	citizens	citizen	NOUN
ftr-395	433	21	in	in	ADP
ftr-395	433	22	the	the	DET
ftr-395	433	23	several	several	ADJ
ftr-395	433	24	states	state	NOUN
ftr-395	433	25	.	.	PUNCT
ftr-395	433	26	"	"	PUNCT
ftr-395	434	1	u.s	u.s	PROPN
ftr-395	434	2	.	.	PROPN
ftr-395	434	3	const	const	PROPN
ftr-395	434	4	.	.	PROPN
ftr-395	434	5	,	,	PUNCT
ftr-395	434	6	art	art	NOUN
ftr-395	434	7	.	.	PUNCT
ftr-395	435	1	iv	iv	X
ftr-395	435	2	,	,	PUNCT
ftr-395	435	3	§	§	PROPN
ftr-395	435	4	2	2	NUM
ftr-395	435	5	.	.	SYM
ftr-395	435	6	89	89	NUM
ftr-395	435	7	.	.	PUNCT
ftr-395	435	8	lunding	lunde	VERB
ftr-395	435	9	v.	v.	ADP
ftr-395	435	10	n.y	n.y	PROPN
ftr-395	435	11	.	.	PROPN
ftr-395	435	12	tax	tax	PROPN
ftr-395	435	13	appeals	appeal	NOUN
ftr-395	435	14	tribunal	tribunal	NOUN
ftr-395	435	15	,	,	PUNCT
ftr-395	435	16	522	522	NUM
ftr-395	435	17	u.s	u.s	PROPN
ftr-395	435	18	.	.	PROPN
ftr-395	435	19	287	287	NUM
ftr-395	435	20	,	,	PUNCT
ftr-395	435	21	290	290	NUM
ftr-395	435	22	-	-	SYM
ftr-395	435	23	91	91	NUM
ftr-395	435	24	(	(	PUNCT
ftr-395	435	25	1998	1998	NUM
ftr-395	435	26	)	)	PUNCT
ftr-395	435	27	(	(	PUNCT
ftr-395	435	28	concluding	conclude	VERB
ftr-395	435	29	that	that	SCONJ
ftr-395	435	30	"	"	PUNCT
ftr-395	435	31	because	because	SCONJ
ftr-395	435	32	new	new	PROPN
ftr-395	435	33	york	york	PROPN
ftr-395	435	34	has	have	AUX
ftr-395	435	35	not	not	PART
ftr-395	435	36	adequately	adequately	ADV
ftr-395	435	37	justified	justify	VERB
ftr-395	435	38	the	the	DET
ftr-395	435	39	discriminatory	discriminatory	ADJ
ftr-395	435	40	treatment	treatment	NOUN
ftr-395	435	41	of	of	ADP
ftr-395	435	42	nonresidents	nonresident	NOUN
ftr-395	435	43	.	.	PUNCT
ftr-395	435	44	.	.	PUNCT
ftr-395	435	45	.	.	PUNCT
ftr-395	436	1	the	the	DET
ftr-395	436	2	challenged	challenge	VERB
ftr-395	436	3	[	[	X
ftr-395	436	4	tax	tax	NOUN
ftr-395	436	5	]	]	X
ftr-395	436	6	provision	provision	NOUN
ftr-395	436	7	violates	violate	VERB
ftr-395	436	8	the	the	DET
ftr-395	436	9	privileges	privilege	NOUN
ftr-395	436	10	and	and	CCONJ
ftr-395	436	11	immunities	immunity	NOUN
ftr-395	436	12	clause	clause	NOUN
ftr-395	436	13	.	.	PUNCT
ftr-395	436	14	"	"	PUNCT
ftr-395	436	15	)	)	PUNCT
ftr-395	436	16	.	.	PUNCT
ftr-395	437	1	although	although	SCONJ
ftr-395	437	2	the	the	DET
ftr-395	437	3	privileges	privilege	NOUN
ftr-395	437	4	and	and	CCONJ
ftr-395	437	5	immunities	immunity	NOUN
ftr-395	437	6	clause	clause	NOUN
ftr-395	437	7	speaks	speak	VERB
ftr-395	437	8	of	of	ADP
ftr-395	437	9	discrimination	discrimination	NOUN
ftr-395	437	10	against	against	ADP
ftr-395	437	11	"	"	PUNCT
ftr-395	437	12	citizens	citizen	NOUN
ftr-395	437	13	"	"	PUNCT
ftr-395	437	14	the	the	DET
ftr-395	437	15	court	court	NOUN
ftr-395	437	16	held	hold	VERB
ftr-395	437	17	that	that	SCONJ
ftr-395	437	18	"	"	PUNCT
ftr-395	437	19	a	a	DET
ftr-395	437	20	general	general	ADJ
ftr-395	437	21	taxing	tax	VERB
ftr-395	437	22	scheme	scheme	NOUN
ftr-395	437	23	...	...	PUNCT
ftr-395	437	24	if	if	SCONJ
ftr-395	437	25	it	it	PRON
ftr-395	437	26	discriminates	discriminate	VERB
ftr-395	437	27	against	against	ADP
ftr-395	437	28	all	all	DET
ftr-395	437	29	non	non	NOUN
ftr-395	437	30	-	-	NOUN
ftr-395	437	31	residents	resident	NOUN
ftr-395	437	32	has	have	VERB
ftr-395	437	33	the	the	DET
ftr-395	437	34	necessary	necessary	ADJ
ftr-395	437	35	effect	effect	NOUN
ftr-395	437	36	of	of	ADP
ftr-395	437	37	including	include	VERB
ftr-395	437	38	in	in	ADP
ftr-395	437	39	the	the	DET
ftr-395	437	40	discrimination	discrimination	NOUN
ftr-395	437	41	those	those	PRON
ftr-395	437	42	who	who	PRON
ftr-395	437	43	are	be	AUX
ftr-395	437	44	citizens	citizen	NOUN
ftr-395	437	45	of	of	ADP
ftr-395	437	46	other	other	ADJ
ftr-395	437	47	states	state	NOUN
ftr-395	437	48	.	.	PUNCT
ftr-395	437	49	"	"	PUNCT
ftr-395	438	1	travis	travis	PROPN
ftr-395	438	2	v.	v.	PROPN
ftr-395	438	3	yale	yale	PROPN
ftr-395	438	4	&	&	CCONJ
ftr-395	438	5	towne	towne	PROPN
ftr-395	438	6	mfg	mfg	PROPN
ftr-395	438	7	.	.	PROPN
ftr-395	438	8	co.	co.	PROPN
ftr-395	438	9	,	,	PUNCT
ftr-395	438	10	252	252	NUM
ftr-395	438	11	u.s	u.s	PROPN
ftr-395	438	12	.	.	PROPN
ftr-395	438	13	60	60	NUM
ftr-395	438	14	,	,	PUNCT
ftr-395	438	15	79	79	NUM
ftr-395	438	16	(	(	PUNCT
ftr-395	438	17	1920	1920	NUM
ftr-395	438	18	)	)	PUNCT
ftr-395	438	19	.	.	PUNCT
ftr-395	439	1	see	see	VERB
ftr-395	439	2	also	also	ADV
ftr-395	439	3	susan	susan	PROPN
ftr-395	439	4	m.	m.	PROPN
ftr-395	439	5	cordaro	cordaro	PROPN
ftr-395	439	6	note	note	NOUN
ftr-395	439	7	,	,	PUNCT
ftr-395	439	8	a	a	DET
ftr-395	439	9	high	high	ADJ
ftr-395	439	10	water	water	NOUN
ftr-395	439	11	mark	mark	NOUN
ftr-395	439	12	:	:	PUNCT
ftr-395	439	13	the	the	DET
ftr-395	439	14	article	article	NOUN
ftr-395	439	15	iv	iv	NUM
ftr-395	439	16	,	,	PUNCT
ftr-395	439	17	section	section	NOUN
ftr-395	439	18	2	2	NUM
ftr-395	439	19	,	,	PUNCT
ftr-395	439	20	privileges	privilege	NOUN
ftr-395	439	21	and	and	CCONJ
ftr-395	439	22	immunities	immunity	NOUN
ftr-395	439	23	clause	clause	NOUN
ftr-395	439	24	and	and	CCONJ
ftr-395	439	25	nonresident	nonresident	ADJ
ftr-395	439	26	beach	beach	NOUN
ftr-395	439	27	2008	2008	NUM
ftr-395	439	28	]	]	PUNCT
ftr-395	439	29	florida	florida	PROPN
ftr-395	439	30	tax	tax	PROPN
ftr-395	439	31	review	review	PROPN
ftr-395	439	32	commerce	commerce	NOUN
ftr-395	439	33	clause	clause	NOUN
ftr-395	439	34	,	,	PUNCT
ftr-395	439	35	a	a	DET
ftr-395	439	36	goal	goal	NOUN
ftr-395	439	37	motivating	motivate	VERB
ftr-395	439	38	this	this	DET
ftr-395	439	39	additional	additional	ADJ
ftr-395	439	40	anti	anti	ADJ
ftr-395	439	41	-	-	ADJ
ftr-395	439	42	discrimination	discrimination	ADJ
ftr-395	439	43	provision	provision	NOUN
ftr-395	439	44	was	be	AUX
ftr-395	439	45	"	"	PUNCT
ftr-395	439	46	to	to	PART
ftr-395	439	47	help	help	VERB
ftr-395	439	48	fuse	fuse	VERB
ftr-395	439	49	into	into	ADP
ftr-395	439	50	one	one	NUM
ftr-395	439	51	nation	nation	NOUN
ftr-395	439	52	a	a	DET
ftr-395	439	53	collection	collection	NOUN
ftr-395	439	54	of	of	ADP
ftr-395	439	55	independent	independent	ADJ
ftr-395	439	56	,	,	PUNCT
ftr-395	439	57	sovereign	sovereign	ADJ
ftr-395	439	58	states	state	NOUN
ftr-395	439	59	.	.	PUNCT
ftr-395	440	1	"90	"90	PUNCT
ftr-395	440	2	although	although	SCONJ
ftr-395	440	3	the	the	DET
ftr-395	440	4	clause	clause	NOUN
ftr-395	440	5	arguably	arguably	ADV
ftr-395	440	6	has	have	VERB
ftr-395	440	7	multiple	multiple	ADJ
ftr-395	440	8	purposes	purpose	NOUN
ftr-395	440	9	,	,	PUNCT
ftr-395	440	10	it	it	PRON
ftr-395	440	11	is	be	AUX
ftr-395	440	12	"	"	PUNCT
ftr-395	440	13	first	first	ADJ
ftr-395	440	14	and	and	CCONJ
ftr-395	440	15	foremost	foremost	ADV
ftr-395	440	16	a	a	DET
ftr-395	440	17	national	national	ADJ
ftr-395	440	18	unity	unity	NOUN
ftr-395	440	19	provision	provision	NOUN
ftr-395	440	20	,	,	PUNCT
ftr-395	440	21	eliminating	eliminate	VERB
ftr-395	440	22	a	a	DET
ftr-395	440	23	source	source	NOUN
ftr-395	440	24	of	of	ADP
ftr-395	440	25	interstate	interstate	ADJ
ftr-395	440	26	divisiveness	divisiveness	NOUN
ftr-395	440	27	.	.	PUNCT
ftr-395	440	28	'	'	PUNCT
ftr-395	441	1	91	91	NUM
ftr-395	441	2	as	as	SCONJ
ftr-395	441	3	expressed	express	VERB
ftr-395	441	4	by	by	ADP
ftr-395	441	5	chief	chief	PROPN
ftr-395	441	6	justice	justice	PROPN
ftr-395	441	7	taney	taney	PROPN
ftr-395	441	8	,	,	PUNCT
ftr-395	441	9	the	the	DET
ftr-395	441	10	clause	clause	NOUN
ftr-395	441	11	seeks	seek	VERB
ftr-395	441	12	to	to	PART
ftr-395	441	13	ensure	ensure	VERB
ftr-395	441	14	the	the	DET
ftr-395	441	15	avoidance	avoidance	NOUN
ftr-395	441	16	of	of	ADP
ftr-395	441	17	"	"	PUNCT
ftr-395	441	18	discord	discord	NOUN
ftr-395	441	19	and	and	CCONJ
ftr-395	441	20	mutual	mutual	ADJ
ftr-395	441	21	irritation	irritation	NOUN
ftr-395	441	22	"	"	PUNCT
ftr-395	441	23	among	among	ADP
ftr-395	441	24	the	the	DET
ftr-395	441	25	states	state	NOUN
ftr-395	441	26	.	.	PUNCT
ftr-395	442	1	92	92	NUM
ftr-395	442	2	taxes	taxis	NOUN
ftr-395	442	3	especially	especially	ADV
ftr-395	442	4	taxes	tax	VERB
ftr-395	442	5	one	one	NUM
ftr-395	442	6	state	state	NOUN
ftr-395	442	7	attempts	attempt	VERB
ftr-395	442	8	to	to	PART
ftr-395	442	9	export	export	VERB
ftr-395	442	10	to	to	ADP
ftr-395	442	11	another	another	DET
ftr-395	442	12	state	state	NOUN
ftr-395	442	13	's	's	PART
ftr-395	442	14	residents	resident	NOUN
ftr-395	442	15	historically	historically	ADV
ftr-395	442	16	have	have	AUX
ftr-395	442	17	been	be	AUX
ftr-395	442	18	,	,	PUNCT
ftr-395	442	19	and	and	CCONJ
ftr-395	442	20	continue	continue	VERB
ftr-395	442	21	to	to	PART
ftr-395	442	22	be	be	AUX
ftr-395	442	23	,	,	PUNCT
ftr-395	442	24	a	a	DET
ftr-395	442	25	prime	prime	ADJ
ftr-395	442	26	area	area	NOUN
ftr-395	442	27	for	for	SCONJ
ftr-395	442	28	states	state	NOUN
ftr-395	442	29	to	to	PART
ftr-395	442	30	provoke	provoke	VERB
ftr-395	442	31	each	each	DET
ftr-395	442	32	other	other	ADJ
ftr-395	442	33	to	to	ADP
ftr-395	442	34	such	such	ADJ
ftr-395	442	35	discord	discord	NOUN
ftr-395	442	36	and	and	CCONJ
ftr-395	442	37	irritation.93	irritation.93	VERB
ftr-395	442	38	this	this	DET
ftr-395	442	39	practice	practice	NOUN
ftr-395	442	40	of	of	ADP
ftr-395	442	41	filling	fill	VERB
ftr-395	442	42	the	the	DET
ftr-395	442	43	state	state	NOUN
ftr-395	442	44	access	access	NOUN
ftr-395	442	45	restrictions	restriction	NOUN
ftr-395	442	46	,	,	PUNCT
ftr-395	442	47	71	71	NUM
ftr-395	442	48	fordham	fordham	PROPN
ftr-395	442	49	l.	l.	PROPN
ftr-395	442	50	rev	rev	PROPN
ftr-395	442	51	.	.	PROPN
ftr-395	442	52	2525	2525	NUM
ftr-395	442	53	,	,	PUNCT
ftr-395	442	54	2563	2563	NUM
ftr-395	442	55	n.	n.	NOUN
ftr-395	442	56	21	21	NUM
ftr-395	442	57	(	(	PUNCT
ftr-395	442	58	2003	2003	NUM
ftr-395	442	59	)	)	PUNCT
ftr-395	442	60	(	(	PUNCT
ftr-395	442	61	"	"	PUNCT
ftr-395	442	62	the	the	DET
ftr-395	442	63	supreme	supreme	PROPN
ftr-395	442	64	court	court	PROPN
ftr-395	442	65	has	have	AUX
ftr-395	442	66	come	come	VERB
ftr-395	442	67	to	to	PART
ftr-395	442	68	view	view	VERB
ftr-395	442	69	'	'	PUNCT
ftr-395	442	70	citizen	citizen	NOUN
ftr-395	442	71	'	'	PUNCT
ftr-395	442	72	and	and	CCONJ
ftr-395	442	73	'	'	PUNCT
ftr-395	442	74	resident	resident	NOUN
ftr-395	442	75	'	'	PUNCT
ftr-395	442	76	as	as	ADP
ftr-395	442	77	terms	term	NOUN
ftr-395	442	78	that	that	PRON
ftr-395	442	79	are	be	AUX
ftr-395	442	80	'	'	PUNCT
ftr-395	442	81	essentially	essentially	ADV
ftr-395	442	82	interchangeable	interchangeable	ADJ
ftr-395	442	83	'	'	PUNCT
ftr-395	442	84	as	as	ADP
ftr-395	442	85	part	part	NOUN
ftr-395	442	86	of	of	ADP
ftr-395	442	87	article	article	NOUN
ftr-395	442	88	iv	iv	NUM
ftr-395	442	89	,	,	PUNCT
ftr-395	442	90	§	§	PROPN
ftr-395	442	91	2	2	NUM
ftr-395	442	92	,	,	PUNCT
ftr-395	442	93	privileges	privilege	NOUN
ftr-395	442	94	and	and	CCONJ
ftr-395	442	95	immunities	immunity	NOUN
ftr-395	442	96	analysis	analysis	NOUN
ftr-395	442	97	.	.	PUNCT
ftr-395	442	98	"	"	PUNCT
ftr-395	442	99	)	)	PUNCT
ftr-395	442	100	(	(	PUNCT
ftr-395	442	101	quoting	quote	VERB
ftr-395	442	102	hicklin	hicklin	PROPN
ftr-395	442	103	v.	v.	ADP
ftr-395	442	104	orbeck	orbeck	NOUN
ftr-395	442	105	,	,	PUNCT
ftr-395	442	106	437	437	NUM
ftr-395	442	107	u.s	u.s	PROPN
ftr-395	442	108	.	.	PROPN
ftr-395	442	109	518	518	NUM
ftr-395	442	110	,	,	PUNCT
ftr-395	442	111	524	524	NUM
ftr-395	442	112	n.8	n.8	X
ftr-395	442	113	(	(	PUNCT
ftr-395	442	114	1978	1978	NUM
ftr-395	442	115	)	)	PUNCT
ftr-395	442	116	(	(	PUNCT
ftr-395	442	117	quoting	quote	VERB
ftr-395	442	118	austin	austin	PROPN
ftr-395	442	119	v.	v.	PROPN
ftr-395	442	120	new	new	PROPN
ftr-395	442	121	hampshire	hampshire	PROPN
ftr-395	442	122	,	,	PUNCT
ftr-395	442	123	420	420	NUM
ftr-395	442	124	u.s	u.s	PROPN
ftr-395	442	125	.	.	PROPN
ftr-395	442	126	656	656	NUM
ftr-395	442	127	,	,	PUNCT
ftr-395	442	128	662	662	NUM
ftr-395	442	129	n.8	n.8	SYM
ftr-395	442	130	(	(	PUNCT
ftr-395	442	131	1975	1975	NUM
ftr-395	442	132	)	)	PUNCT
ftr-395	442	133	)	)	PUNCT
ftr-395	442	134	)	)	PUNCT
ftr-395	442	135	.	.	PUNCT
ftr-395	443	1	90	90	NUM
ftr-395	443	2	.	.	PUNCT
ftr-395	444	1	toomer	toomer	PROPN
ftr-395	444	2	v.	v.	CCONJ
ftr-395	444	3	witsell	witsell	PROPN
ftr-395	444	4	,	,	PUNCT
ftr-395	444	5	334	334	NUM
ftr-395	444	6	u.s	u.s	PROPN
ftr-395	444	7	.	.	PROPN
ftr-395	444	8	385	385	NUM
ftr-395	444	9	,	,	PUNCT
ftr-395	444	10	395	395	NUM
ftr-395	444	11	(	(	PUNCT
ftr-395	444	12	1948	1948	NUM
ftr-395	444	13	)	)	PUNCT
ftr-395	444	14	.	.	PUNCT
ftr-395	445	1	see	see	VERB
ftr-395	445	2	also	also	ADV
ftr-395	445	3	hicklin	hicklin	PROPN
ftr-395	445	4	v.	v.	PROPN
ftr-395	445	5	orbeck	orbeck	PROPN
ftr-395	445	6	,	,	PUNCT
ftr-395	446	1	437	437	NUM
ftr-395	446	2	u.s	u.s	PROPN
ftr-395	446	3	.	.	PROPN
ftr-395	446	4	at	at	ADP
ftr-395	446	5	523	523	NUM
ftr-395	446	6	(	(	PUNCT
ftr-395	446	7	noting	note	VERB
ftr-395	446	8	that	that	SCONJ
ftr-395	446	9	the	the	DET
ftr-395	446	10	privileges	privilege	NOUN
ftr-395	446	11	and	and	CCONJ
ftr-395	446	12	immunities	immunity	NOUN
ftr-395	446	13	clause	clause	NOUN
ftr-395	446	14	"	"	PUNCT
ftr-395	446	15	establishes	establish	VERB
ftr-395	446	16	a	a	DET
ftr-395	446	17	norm	norm	NOUN
ftr-395	446	18	of	of	ADP
ftr-395	446	19	comity	comity	NOUN
ftr-395	446	20	that	that	PRON
ftr-395	446	21	is	be	AUX
ftr-395	446	22	to	to	PART
ftr-395	446	23	prevail	prevail	VERB
ftr-395	446	24	among	among	ADP
ftr-395	446	25	the	the	DET
ftr-395	446	26	states	state	NOUN
ftr-395	446	27	with	with	ADP
ftr-395	446	28	respect	respect	NOUN
ftr-395	446	29	to	to	ADP
ftr-395	446	30	their	their	PRON
ftr-395	446	31	treatment	treatment	NOUN
ftr-395	446	32	of	of	ADP
ftr-395	446	33	each	each	DET
ftr-395	446	34	other	other	ADJ
ftr-395	446	35	's	's	PART
ftr-395	446	36	residents	resident	NOUN
ftr-395	446	37	.	.	PUNCT
ftr-395	446	38	"	"	PUNCT
ftr-395	446	39	)	)	PUNCT
ftr-395	446	40	(	(	PUNCT
ftr-395	446	41	citation	citation	NOUN
ftr-395	446	42	omitted	omit	VERB
ftr-395	446	43	)	)	PUNCT
ftr-395	446	44	;	;	PUNCT
ftr-395	446	45	laycock	laycock	ADJ
ftr-395	446	46	,	,	PUNCT
ftr-395	446	47	supra	supra	PROPN
ftr-395	446	48	note	note	NOUN
ftr-395	446	49	22	22	NUM
ftr-395	446	50	,	,	PUNCT
ftr-395	446	51	at	at	ADP
ftr-395	446	52	270	270	NUM
ftr-395	446	53	(	(	PUNCT
ftr-395	446	54	"	"	PUNCT
ftr-395	446	55	the	the	DET
ftr-395	446	56	specific	specific	ADJ
ftr-395	446	57	concerns	concern	NOUN
ftr-395	446	58	that	that	PRON
ftr-395	446	59	underlie	underlie	VERB
ftr-395	446	60	the	the	DET
ftr-395	446	61	privileges	privilege	NOUN
ftr-395	446	62	and	and	CCONJ
ftr-395	446	63	immunities	immunity	NOUN
ftr-395	446	64	clause	clause	NOUN
ftr-395	446	65	inform	inform	VERB
ftr-395	446	66	the	the	DET
ftr-395	446	67	more	more	ADV
ftr-395	446	68	general	general	ADJ
ftr-395	446	69	right	right	NOUN
ftr-395	446	70	of	of	ADP
ftr-395	446	71	equality	equality	NOUN
ftr-395	446	72	in	in	ADP
ftr-395	446	73	the	the	DET
ftr-395	446	74	equal	equal	ADJ
ftr-395	446	75	protection	protection	NOUN
ftr-395	446	76	clause	clause	NOUN
ftr-395	446	77	and	and	CCONJ
ftr-395	446	78	the	the	DET
ftr-395	446	79	equality	equality	NOUN
ftr-395	446	80	component	component	NOUN
ftr-395	446	81	of	of	ADP
ftr-395	446	82	the	the	DET
ftr-395	446	83	commerce	commerce	NOUN
ftr-395	446	84	clause	clause	NOUN
ftr-395	446	85	.	.	PUNCT
ftr-395	446	86	"	"	PUNCT
ftr-395	446	87	)	)	PUNCT
ftr-395	446	88	.	.	PUNCT
ftr-395	447	1	91	91	NUM
ftr-395	447	2	.	.	PUNCT
ftr-395	448	1	laycock	laycock	PROPN
ftr-395	448	2	,	,	PUNCT
ftr-395	448	3	supra	supra	PROPN
ftr-395	448	4	note	note	PROPN
ftr-395	448	5	21	21	NUM
ftr-395	448	6	,	,	PUNCT
ftr-395	448	7	at	at	ADP
ftr-395	448	8	263	263	NUM
ftr-395	448	9	(	(	PUNCT
ftr-395	448	10	further	far	ADV
ftr-395	448	11	citing	cite	VERB
ftr-395	448	12	alexander	alexander	PROPN
ftr-395	448	13	hamilton	hamilton	PROPN
ftr-395	448	14	's	's	PART
ftr-395	448	15	statement	statement	NOUN
ftr-395	448	16	that	that	SCONJ
ftr-395	448	17	the	the	DET
ftr-395	448	18	clause	clause	NOUN
ftr-395	448	19	was	be	AUX
ftr-395	448	20	"	"	PUNCT
ftr-395	448	21	the	the	DET
ftr-395	448	22	basis	basis	NOUN
ftr-395	448	23	of	of	ADP
ftr-395	448	24	the	the	DET
ftr-395	448	25	union	union	NOUN
ftr-395	448	26	.	.	PUNCT
ftr-395	448	27	"	"	PUNCT
ftr-395	448	28	)	)	PUNCT
ftr-395	449	1	(	(	PUNCT
ftr-395	449	2	citing	cite	VERB
ftr-395	449	3	the	the	DET
ftr-395	449	4	federalist	federalist	NOUN
ftr-395	449	5	no	no	NOUN
ftr-395	449	6	.	.	PROPN
ftr-395	449	7	80	80	NUM
ftr-395	449	8	,	,	PUNCT
ftr-395	449	9	at	at	ADP
ftr-395	449	10	478	478	NUM
ftr-395	449	11	(	(	PUNCT
ftr-395	449	12	alexander	alexander	PROPN
ftr-395	449	13	hamilton	hamilton	PROPN
ftr-395	449	14	)	)	PUNCT
ftr-395	450	1	(	(	PUNCT
ftr-395	450	2	clinton	clinton	PROPN
ftr-395	450	3	rossiter	rossiter	PROPN
ftr-395	450	4	ed	ed	PROPN
ftr-395	450	5	.	.	PROPN
ftr-395	450	6	,	,	PUNCT
ftr-395	450	7	1961	1961	NUM
ftr-395	450	8	)	)	PUNCT
ftr-395	450	9	)	)	PUNCT
ftr-395	450	10	.	.	PUNCT
ftr-395	451	1	92	92	NUM
ftr-395	451	2	.	.	PUNCT
ftr-395	452	1	smith	smith	PROPN
ftr-395	452	2	v.	v.	ADP
ftr-395	452	3	turner	turner	PROPN
ftr-395	452	4	(	(	PUNCT
ftr-395	452	5	passenger	passenger	NOUN
ftr-395	452	6	cases	case	NOUN
ftr-395	452	7	)	)	PUNCT
ftr-395	452	8	,	,	PUNCT
ftr-395	452	9	48	48	NUM
ftr-395	452	10	u.s	u.s	PROPN
ftr-395	452	11	.	.	PROPN
ftr-395	452	12	(	(	PUNCT
ftr-395	452	13	7	7	NUM
ftr-395	452	14	how	how	SCONJ
ftr-395	452	15	.	.	PUNCT
ftr-395	452	16	)	)	PUNCT
ftr-395	453	1	283	283	NUM
ftr-395	453	2	,	,	PUNCT
ftr-395	453	3	(	(	PUNCT
ftr-395	453	4	1849	1849	NUM
ftr-395	453	5	)	)	PUNCT
ftr-395	453	6	(	(	PUNCT
ftr-395	453	7	taney	taney	PROPN
ftr-395	453	8	,	,	PUNCT
ftr-395	453	9	c.j	c.j	PROPN
ftr-395	453	10	.	.	PROPN
ftr-395	453	11	,	,	PUNCT
ftr-395	453	12	dissenting	dissent	VERB
ftr-395	453	13	)	)	PUNCT
ftr-395	453	14	(	(	PUNCT
ftr-395	453	15	"	"	PUNCT
ftr-395	453	16	[	[	X
ftr-395	453	17	a	a	X
ftr-395	453	18	]	]	X
ftr-395	453	19	tax	tax	NOUN
ftr-395	453	20	imposed	impose	VERB
ftr-395	453	21	by	by	ADP
ftr-395	453	22	a	a	DET
ftr-395	453	23	state	state	NOUN
ftr-395	453	24	for	for	ADP
ftr-395	453	25	entering	enter	VERB
ftr-395	453	26	its	its	PRON
ftr-395	453	27	territories	territory	NOUN
ftr-395	453	28	or	or	CCONJ
ftr-395	453	29	harbours	harbour	NOUN
ftr-395	453	30	is	be	AUX
ftr-395	453	31	inconsistent	inconsistent	ADJ
ftr-395	453	32	with	with	ADP
ftr-395	453	33	the	the	DET
ftr-395	453	34	rights	right	NOUN
ftr-395	453	35	which	which	PRON
ftr-395	453	36	belong	belong	VERB
ftr-395	453	37	to	to	ADP
ftr-395	453	38	the	the	DET
ftr-395	453	39	citizens	citizen	NOUN
ftr-395	453	40	of	of	ADP
ftr-395	453	41	other	other	ADJ
ftr-395	453	42	states	state	NOUN
ftr-395	453	43	as	as	ADP
ftr-395	453	44	members	member	NOUN
ftr-395	453	45	of	of	ADP
ftr-395	453	46	the	the	DET
ftr-395	453	47	union	union	NOUN
ftr-395	453	48	,	,	PUNCT
ftr-395	453	49	and	and	CCONJ
ftr-395	453	50	with	with	ADP
ftr-395	453	51	the	the	DET
ftr-395	453	52	objects	object	NOUN
ftr-395	453	53	which	which	PRON
ftr-395	453	54	that	that	DET
ftr-395	453	55	union	union	NOUN
ftr-395	453	56	was	be	AUX
ftr-395	453	57	intended	intend	VERB
ftr-395	453	58	to	to	PART
ftr-395	453	59	attain	attain	VERB
ftr-395	453	60	.	.	PUNCT
ftr-395	454	1	such	such	DET
ftr-395	454	2	a	a	DET
ftr-395	454	3	power	power	NOUN
ftr-395	454	4	in	in	ADP
ftr-395	454	5	the	the	DET
ftr-395	454	6	states	state	NOUN
ftr-395	454	7	could	could	AUX
ftr-395	454	8	produce	produce	VERB
ftr-395	454	9	nothing	nothing	PRON
ftr-395	454	10	but	but	SCONJ
ftr-395	454	11	discord	discord	NOUN
ftr-395	454	12	and	and	CCONJ
ftr-395	454	13	mutual	mutual	ADJ
ftr-395	454	14	irritation	irritation	NOUN
ftr-395	454	15	,	,	PUNCT
ftr-395	454	16	and	and	CCONJ
ftr-395	454	17	they	they	PRON
ftr-395	454	18	very	very	ADV
ftr-395	454	19	clearly	clearly	ADV
ftr-395	454	20	do	do	AUX
ftr-395	454	21	not	not	PART
ftr-395	454	22	possess	possess	VERB
ftr-395	454	23	it	it	PRON
ftr-395	454	24	.	.	PUNCT
ftr-395	454	25	"	"	PUNCT
ftr-395	454	26	)	)	PUNCT
ftr-395	455	1	93	93	NUM
ftr-395	455	2	.	.	PUNCT
ftr-395	456	1	the	the	DET
ftr-395	456	2	federalist	federalist	NOUN
ftr-395	456	3	no	no	NOUN
ftr-395	456	4	.	.	PROPN
ftr-395	456	5	7	7	NUM
ftr-395	456	6	(	(	PUNCT
ftr-395	456	7	alexander	alexander	PROPN
ftr-395	456	8	hamilton	hamilton	PROPN
ftr-395	456	9	)	)	PUNCT
ftr-395	456	10	;	;	PUNCT
ftr-395	456	11	austin	austin	PROPN
ftr-395	456	12	v.	v.	PROPN
ftr-395	456	13	new	new	PROPN
ftr-395	456	14	hampshire	hampshire	PROPN
ftr-395	456	15	,	,	PUNCT
ftr-395	456	16	420	420	NUM
ftr-395	456	17	u.s	u.s	PROPN
ftr-395	456	18	.	.	PROPN
ftr-395	456	19	656	656	NUM
ftr-395	456	20	,	,	PUNCT
ftr-395	456	21	662	662	NUM
ftr-395	456	22	(	(	PUNCT
ftr-395	456	23	1975	1975	NUM
ftr-395	456	24	)	)	PUNCT
ftr-395	456	25	;	;	PUNCT
ftr-395	456	26	see	see	VERB
ftr-395	456	27	also	also	ADV
ftr-395	456	28	the	the	DET
ftr-395	456	29	capital	capital	NOUN
ftr-395	456	30	-	-	PUNCT
ftr-395	456	31	journal	journal	NOUN
ftr-395	456	32	editorial	editorial	NOUN
ftr-395	456	33	board	board	NOUN
ftr-395	456	34	,	,	PUNCT
ftr-395	456	35	border	border	NOUN
ftr-395	456	36	dispute	dispute	VERB
ftr-395	456	37	a	a	DET
ftr-395	456	38	tax	tax	NOUN
ftr-395	456	39	war	war	NOUN
ftr-395	456	40	,	,	PUNCT
ftr-395	456	41	topeka	topeka	PROPN
ftr-395	456	42	cjonline	cjonline	PROPN
ftr-395	456	43	,	,	PUNCT
ftr-395	456	44	at	at	ADP
ftr-395	456	45	www.cjonline.com/stories/082507op	www.cjonline.com/stories/082507op	NOUN
ftr-395	456	46	1	1	NUM
ftr-395	456	47	_	_	NOUN
ftr-395	456	48	194425567.shtml	194425567.shtml	NUM
ftr-395	456	49	,	,	PUNCT
ftr-395	456	50	(	(	PUNCT
ftr-395	456	51	last	last	ADJ
ftr-395	456	52	visited	visit	VERB
ftr-395	456	53	oct	oct	PROPN
ftr-395	456	54	.	.	PROPN
ftr-395	456	55	2	2	NUM
ftr-395	456	56	,	,	PUNCT
ftr-395	456	57	2007	2007	NUM
ftr-395	456	58	)	)	PUNCT
ftr-395	456	59	(	(	PUNCT
ftr-395	456	60	reporting	report	VERB
ftr-395	456	61	that	that	SCONJ
ftr-395	456	62	kansas	kansas	PROPN
ftr-395	456	63	and	and	CCONJ
ftr-395	456	64	missouri	missouri	PROPN
ftr-395	456	65	are	be	AUX
ftr-395	456	66	involved	involve	VERB
ftr-395	456	67	in	in	ADP
ftr-395	456	68	"	"	PUNCT
ftr-395	456	69	another	another	DET
ftr-395	456	70	border	border	NOUN
ftr-395	456	71	skirmish	skirmish	NOUN
ftr-395	456	72	"	"	PUNCT
ftr-395	456	73	over	over	ADP
ftr-395	456	74	tax	tax	NOUN
ftr-395	456	75	treatment	treatment	NOUN
ftr-395	456	76	of	of	ADP
ftr-395	456	77	nonresident	nonresident	ADJ
ftr-395	456	78	commuters	commuter	NOUN
ftr-395	456	79	and	and	CCONJ
ftr-395	456	80	foreshadowing	foreshadow	VERB
ftr-395	456	81	a	a	DET
ftr-395	456	82	"	"	PUNCT
ftr-395	456	83	never	never	ADV
ftr-395	456	84	-	-	PUNCT
ftr-395	456	85	ending	end	VERB
ftr-395	456	86	battle	battle	NOUN
ftr-395	456	87	between	between	ADP
ftr-395	456	88	state	state	NOUN
ftr-395	456	89	legislatures	legislature	NOUN
ftr-395	456	90	"	"	PUNCT
ftr-395	456	91	)	)	PUNCT
ftr-395	456	92	;	;	PUNCT
ftr-395	456	93	rick	rick	PROPN
ftr-395	456	94	vanderknyff	vanderknyff	PROPN
ftr-395	456	95	,	,	PUNCT
ftr-395	456	96	msn	msn	PROPN
ftr-395	456	97	money	money	NOUN
ftr-395	456	98	,	,	PUNCT
ftr-395	456	99	could	could	AUX
ftr-395	456	100	you	you	PRON
ftr-395	456	101	be	be	AUX
ftr-395	456	102	hit	hit	VERB
ftr-395	456	103	by	by	ADP
ftr-395	456	104	the	the	DET
ftr-395	456	105	"	"	PUNCT
ftr-395	456	106	jock	jock	NOUN
ftr-395	456	107	tax	tax	NOUN
ftr-395	456	108	"	"	PUNCT
ftr-395	456	109	?	?	PUNCT
ftr-395	456	110	,	,	PUNCT
ftr-395	456	111	available	available	ADJ
ftr-395	456	112	at	at	ADP
ftr-395	456	113	http://moneycentral.msn.com/content/taxes/p	http://moneycentral.msn.com/content/taxes/p	PUNCT
ftr-395	456	114	112872.asp	112872.asp	NUM
ftr-395	456	115	(	(	PUNCT
ftr-395	456	116	last	last	ADV
ftr-395	456	117	visited	visit	VERB
ftr-395	456	118	oct	oct	PROPN
ftr-395	456	119	.	.	PROPN
ftr-395	456	120	2	2	NUM
ftr-395	456	121	,	,	PUNCT
ftr-395	456	122	2007	2007	NUM
ftr-395	456	123	)	)	PUNCT
ftr-395	456	124	(	(	PUNCT
ftr-395	456	125	noting	note	VERB
ftr-395	456	126	that	that	SCONJ
ftr-395	456	127	the	the	DET
ftr-395	456	128	source	source	NOUN
ftr-395	456	129	-	-	PUNCT
ftr-395	456	130	based	base	VERB
ftr-395	456	131	income	income	NOUN
ftr-395	456	132	taxes	taxis	NOUN
ftr-395	456	133	states	state	NOUN
ftr-395	456	134	impose	impose	VERB
ftr-395	456	135	on	on	ADP
ftr-395	456	136	professional	professional	ADJ
ftr-395	456	137	athletes	athlete	NOUN
ftr-395	456	138	arose	arise	VERB
ftr-395	456	139	when	when	SCONJ
ftr-395	456	140	california	california	PROPN
ftr-395	456	141	retaliated	retaliate	VERB
ftr-395	456	142	for	for	ADP
ftr-395	456	143	the	the	DET
ftr-395	456	144	chicago	chicago	PROPN
ftr-395	456	145	bulls	bull	NOUN
ftr-395	456	146	'	'	PART
ftr-395	456	147	defeat	defeat	NOUN
ftr-395	456	148	of	of	ADP
ftr-395	456	149	the	the	DET
ftr-395	456	150	l.a	l.a	PROPN
ftr-395	456	151	.	.	PROPN
ftr-395	456	152	lakers	lakers	PROPN
ftr-395	456	153	in	in	ADP
ftr-395	456	154	the	the	DET
ftr-395	456	155	1991	1991	NUM
ftr-395	456	156	nba	nba	PROPN
ftr-395	456	157	finals	final	NOUN
ftr-395	456	158	;	;	PUNCT
ftr-395	456	159	other	other	ADJ
ftr-395	456	160	states	state	NOUN
ftr-395	456	161	quickly	quickly	ADV
ftr-395	456	162	followed	follow	VERB
ftr-395	456	163	suit	suit	NOUN
ftr-395	456	164	in	in	ADP
ftr-395	456	165	imposing	impose	VERB
ftr-395	456	166	their	their	PRON
ftr-395	456	167	own	own	ADJ
ftr-395	456	168	'	'	PUNCT
ftr-395	456	169	jock	jock	NOUN
ftr-395	456	170	taxes	taxis	NOUN
ftr-395	456	171	"	"	PUNCT
ftr-395	456	172	)	)	PUNCT
ftr-395	456	173	.	.	PUNCT
ftr-395	457	1	[	[	X
ftr-395	457	2	vol	vol	NOUN
ftr-395	457	3	8:8	8:8	NUM
ftr-395	457	4	tax	tax	NOUN
ftr-395	457	5	my	my	PRON
ftr-395	457	6	ride	ride	NOUN
ftr-395	457	7	fisc	fisc	NOUN
ftr-395	457	8	by	by	ADP
ftr-395	457	9	imposing	impose	VERB
ftr-395	457	10	taxes	taxis	NOUN
ftr-395	457	11	on	on	ADP
ftr-395	457	12	outsiders	outsider	NOUN
ftr-395	457	13	is	be	AUX
ftr-395	457	14	known	know	VERB
ftr-395	457	15	as	as	ADP
ftr-395	457	16	tax	tax	NOUN
ftr-395	457	17	exporting	exporting	NOUN
ftr-395	457	18	.	.	PUNCT
ftr-395	458	1	94	94	NUM
ftr-395	458	2	in	in	ADP
ftr-395	458	3	an	an	DET
ftr-395	458	4	early	early	ADJ
ftr-395	458	5	case	case	NOUN
ftr-395	458	6	,	,	PUNCT
ftr-395	458	7	the	the	DET
ftr-395	458	8	court	court	NOUN
ftr-395	458	9	addressed	address	VERB
ftr-395	458	10	states	state	NOUN
ftr-395	458	11	'	'	PART
ftr-395	458	12	attempts	attempt	NOUN
ftr-395	458	13	to	to	PART
ftr-395	458	14	ease	ease	VERB
ftr-395	458	15	the	the	DET
ftr-395	458	16	tax	tax	NOUN
ftr-395	458	17	burden	burden	NOUN
ftr-395	458	18	on	on	ADP
ftr-395	458	19	their	their	PRON
ftr-395	458	20	own	own	ADJ
ftr-395	458	21	residents	resident	NOUN
ftr-395	458	22	by	by	ADP
ftr-395	458	23	imposing	impose	VERB
ftr-395	458	24	entry	entry	NOUN
ftr-395	458	25	taxes	taxis	NOUN
ftr-395	458	26	on	on	ADP
ftr-395	458	27	non	non	NOUN
ftr-395	458	28	-	-	NOUN
ftr-395	458	29	residents	resident	NOUN
ftr-395	458	30	.	.	PUNCT
ftr-395	459	1	95	95	NUM
ftr-395	460	1	the	the	DET
ftr-395	460	2	majority	majority	NOUN
ftr-395	460	3	struck	strike	VERB
ftr-395	460	4	down	down	ADP
ftr-395	460	5	the	the	DET
ftr-395	460	6	tax	tax	NOUN
ftr-395	460	7	as	as	ADP
ftr-395	460	8	violating	violate	VERB
ftr-395	460	9	the	the	DET
ftr-395	460	10	commerce	commerce	NOUN
ftr-395	460	11	clause.96	clause.96	PROPN
ftr-395	460	12	chief	chief	PROPN
ftr-395	460	13	justice	justice	PROPN
ftr-395	460	14	taney	taney	PROPN
ftr-395	460	15	,	,	PUNCT
ftr-395	460	16	in	in	ADP
ftr-395	460	17	dissent	dissent	NOUN
ftr-395	460	18	,	,	PUNCT
ftr-395	460	19	set	set	VERB
ftr-395	460	20	forth	forth	ADP
ftr-395	460	21	his	his	PRON
ftr-395	460	22	opinion	opinion	NOUN
ftr-395	460	23	that	that	SCONJ
ftr-395	460	24	no	no	DET
ftr-395	460	25	state	state	NOUN
ftr-395	460	26	may	may	AUX
ftr-395	460	27	impose	impose	VERB
ftr-395	460	28	a	a	DET
ftr-395	460	29	tax	tax	NOUN
ftr-395	460	30	for	for	ADP
ftr-395	460	31	entering	enter	VERB
ftr-395	460	32	its	its	PRON
ftr-395	460	33	"	"	PUNCT
ftr-395	460	34	territories	territory	NOUN
ftr-395	460	35	or	or	CCONJ
ftr-395	460	36	harbours	harbour	NOUN
ftr-395	460	37	"	"	PUNCT
ftr-395	460	38	because	because	SCONJ
ftr-395	460	39	such	such	DET
ftr-395	460	40	a	a	DET
ftr-395	460	41	tax	tax	NOUN
ftr-395	460	42	"	"	PUNCT
ftr-395	460	43	is	be	AUX
ftr-395	460	44	inconsistent	inconsistent	ADJ
ftr-395	460	45	with	with	ADP
ftr-395	460	46	the	the	DET
ftr-395	460	47	rights	right	NOUN
ftr-395	460	48	which	which	PRON
ftr-395	460	49	belong	belong	VERB
ftr-395	460	50	to	to	ADP
ftr-395	460	51	the	the	DET
ftr-395	460	52	citizens	citizen	NOUN
ftr-395	460	53	of	of	ADP
ftr-395	460	54	other	other	ADJ
ftr-395	460	55	states	state	NOUN
ftr-395	460	56	as	as	ADP
ftr-395	460	57	members	member	NOUN
ftr-395	460	58	of	of	ADP
ftr-395	460	59	the	the	DET
ftr-395	460	60	union	union	NOUN
ftr-395	460	61	,	,	PUNCT
ftr-395	460	62	and	and	CCONJ
ftr-395	460	63	with	with	ADP
ftr-395	460	64	the	the	DET
ftr-395	460	65	objects	object	NOUN
ftr-395	460	66	which	which	PRON
ftr-395	460	67	that	that	DET
ftr-395	460	68	union	union	NOUN
ftr-395	460	69	was	be	AUX
ftr-395	460	70	intended	intend	VERB
ftr-395	460	71	to	to	PART
ftr-395	460	72	attain	attain	VERB
ftr-395	460	73	.	.	PUNCT
ftr-395	460	74	,	,	PUNCT
ftr-395	460	75	97	97	NUM
ftr-395	460	76	in	in	ADP
ftr-395	460	77	other	other	ADJ
ftr-395	460	78	words	word	NOUN
ftr-395	460	79	,	,	PUNCT
ftr-395	460	80	such	such	DET
ftr-395	460	81	a	a	DET
ftr-395	460	82	tax	tax	NOUN
ftr-395	460	83	violates	violate	VERB
ftr-395	460	84	the	the	DET
ftr-395	460	85	privileges	privilege	NOUN
ftr-395	460	86	and	and	CCONJ
ftr-395	460	87	immunities	immunity	NOUN
ftr-395	460	88	clause	clause	NOUN
ftr-395	460	89	as	as	ADV
ftr-395	460	90	well	well	ADV
ftr-395	460	91	as	as	ADP
ftr-395	460	92	the	the	DET
ftr-395	460	93	commerce	commerce	NOUN
ftr-395	460	94	clause	clause	NOUN
ftr-395	460	95	.	.	PUNCT
ftr-395	461	1	although	although	SCONJ
ftr-395	461	2	the	the	DET
ftr-395	461	3	chief	chief	ADJ
ftr-395	461	4	justice	justice	NOUN
ftr-395	461	5	was	be	AUX
ftr-395	461	6	in	in	ADP
ftr-395	461	7	dissent	dissent	NOUN
ftr-395	461	8	,	,	PUNCT
ftr-395	461	9	his	his	PRON
ftr-395	461	10	opinion	opinion	NOUN
ftr-395	461	11	"	"	PUNCT
ftr-395	461	12	set	set	VERB
ftr-395	461	13	the	the	DET
ftr-395	461	14	groundwork	groundwork	NOUN
ftr-395	461	15	for	for	ADP
ftr-395	461	16	a	a	DET
ftr-395	461	17	right	right	NOUN
ftr-395	461	18	to	to	PART
ftr-395	461	19	travel	travel	VERB
ftr-395	461	20	.	.	PUNCT
ftr-395	462	1	9	9	NUM
ftr-395	462	2	8	8	NUM
ftr-395	462	3	as	as	SCONJ
ftr-395	462	4	the	the	DET
ftr-395	462	5	court	court	NOUN
ftr-395	462	6	more	more	ADV
ftr-395	462	7	recently	recently	ADV
ftr-395	462	8	put	put	VERB
ftr-395	462	9	it	it	PRON
ftr-395	462	10	,	,	PUNCT
ftr-395	462	11	the	the	DET
ftr-395	462	12	privileges	privilege	NOUN
ftr-395	462	13	and	and	CCONJ
ftr-395	462	14	immunities	immunity	NOUN
ftr-395	462	15	clause	clause	NOUN
ftr-395	462	16	"	"	PUNCT
ftr-395	462	17	places	place	VERB
ftr-395	462	18	citizens	citizen	NOUN
ftr-395	462	19	of	of	ADP
ftr-395	462	20	each	each	DET
ftr-395	462	21	state	state	NOUN
ftr-395	462	22	upon	upon	SCONJ
ftr-395	462	23	same	same	ADJ
ftr-395	462	24	footing	footing	NOUN
ftr-395	462	25	with	with	ADP
ftr-395	462	26	citizens	citizen	NOUN
ftr-395	462	27	of	of	ADP
ftr-395	462	28	other	other	ADJ
ftr-395	462	29	states	state	NOUN
ftr-395	462	30	,	,	PUNCT
ftr-395	462	31	so	so	ADV
ftr-395	462	32	far	far	ADV
ftr-395	462	33	as	as	SCONJ
ftr-395	462	34	the	the	DET
ftr-395	462	35	advantages	advantage	NOUN
ftr-395	462	36	resulting	result	VERB
ftr-395	462	37	from	from	ADP
ftr-395	462	38	citizenship	citizenship	NOUN
ftr-395	462	39	in	in	ADP
ftr-395	462	40	those	those	DET
ftr-395	462	41	states	state	NOUN
ftr-395	462	42	are	be	AUX
ftr-395	462	43	concerned	concern	VERB
ftr-395	462	44	.	.	PUNCT
ftr-395	462	45	"	"	PUNCT
ftr-395	463	1	99	99	NUM
ftr-395	463	2	one	one	NUM
ftr-395	463	3	such	such	ADJ
ftr-395	463	4	advantage	advantage	NOUN
ftr-395	463	5	of	of	ADP
ftr-395	463	6	citizenship	citizenship	NOUN
ftr-395	463	7	is	be	AUX
ftr-395	463	8	"	"	PUNCT
ftr-395	463	9	the	the	DET
ftr-395	463	10	right	right	NOUN
ftr-395	463	11	of	of	ADP
ftr-395	463	12	a	a	DET
ftr-395	463	13	citizen	citizen	NOUN
ftr-395	463	14	of	of	ADP
ftr-395	463	15	any	any	DET
ftr-395	463	16	state	state	NOUN
ftr-395	463	17	to	to	PART
ftr-395	463	18	remove	remove	VERB
ftr-395	463	19	to	to	ADP
ftr-395	463	20	and	and	CCONJ
ftr-395	463	21	carry	carry	VERB
ftr-395	463	22	on	on	ADP
ftr-395	463	23	business	business	NOUN
ftr-395	463	24	in	in	ADP
ftr-395	463	25	another	another	PRON
ftr-395	464	1	[	[	X
ftr-395	464	2	state	state	NOUN
ftr-395	464	3	]	]	PUNCT
ftr-395	464	4	without	without	ADP
ftr-395	464	5	being	be	AUX
ftr-395	464	6	subjected	subject	VERB
ftr-395	464	7	in	in	ADP
ftr-395	464	8	property	property	NOUN
ftr-395	464	9	or	or	CCONJ
ftr-395	464	10	person	person	NOUN
ftr-395	464	11	to	to	ADP
ftr-395	464	12	taxes	taxis	NOUN
ftr-395	464	13	more	more	ADV
ftr-395	464	14	onerous	onerous	ADJ
ftr-395	464	15	than	than	SCONJ
ftr-395	464	16	the	the	DET
ftr-395	464	17	citizens	citizen	NOUN
ftr-395	464	18	of	of	ADP
ftr-395	464	19	the	the	DET
ftr-395	464	20	later	later	ADJ
ftr-395	464	21	state	state	NOUN
ftr-395	464	22	are	be	AUX
ftr-395	464	23	subjected	subject	VERB
ftr-395	464	24	to	to	ADP
ftr-395	464	25	.	.	PUNCT
ftr-395	464	26	"	"	PUNCT
ftr-395	465	1	100	100	NUM
ftr-395	465	2	the	the	DET
ftr-395	465	3	court	court	NOUN
ftr-395	465	4	recognizes	recognize	VERB
ftr-395	465	5	that	that	SCONJ
ftr-395	465	6	taxing	tax	VERB
ftr-395	465	7	authority	authority	NOUN
ftr-395	465	8	is	be	AUX
ftr-395	465	9	fundamental	fundamental	ADJ
ftr-395	465	10	to	to	ADP
ftr-395	465	11	state	state	NOUN
ftr-395	465	12	sovereignty	sovereignty	NOUN
ftr-395	465	13	and	and	CCONJ
ftr-395	465	14	as	as	SCONJ
ftr-395	465	15	such	such	DET
ftr-395	465	16	the	the	DET
ftr-395	465	17	court	court	NOUN
ftr-395	465	18	has	have	AUX
ftr-395	465	19	noted	note	VERB
ftr-395	465	20	that	that	SCONJ
ftr-395	465	21	its	its	PRON
ftr-395	465	22	"	"	PUNCT
ftr-395	465	23	review	review	NOUN
ftr-395	465	24	of	of	ADP
ftr-395	465	25	tax	tax	NOUN
ftr-395	465	26	classifications	classification	NOUN
ftr-395	465	27	has	have	AUX
ftr-395	465	28	generally	generally	ADV
ftr-395	465	29	been	be	AUX
ftr-395	465	30	concomitantly	concomitantly	ADV
ftr-395	465	31	narrow	narrow	ADJ
ftr-395	465	32	.	.	PUNCT
ftr-395	465	33	"	"	PUNCT
ftr-395	466	1	10	10	NUM
ftr-395	466	2	1	1	NUM
ftr-395	466	3	however	however	ADV
ftr-395	466	4	,	,	PUNCT
ftr-395	466	5	when	when	SCONJ
ftr-395	466	6	state	state	NOUN
ftr-395	466	7	tax	tax	NOUN
ftr-395	466	8	authority	authority	NOUN
ftr-395	466	9	pushes	push	VERB
ftr-395	466	10	up	up	ADP
ftr-395	466	11	against	against	ADP
ftr-395	466	12	"	"	PUNCT
ftr-395	466	13	an	an	DET
ftr-395	466	14	activity	activity	NOUN
ftr-395	466	15	granted	grant	VERB
ftr-395	466	16	special	special	ADJ
ftr-395	466	17	constitutional	constitutional	ADJ
ftr-395	466	18	recognition	recognition	NOUN
ftr-395	466	19	"	"	PUNCT
ftr-395	466	20	that	that	DET
ftr-395	466	21	deference	deference	NOUN
ftr-395	466	22	to	to	ADP
ftr-395	466	23	state	state	NOUN
ftr-395	466	24	taxing	taxing	NOUN
ftr-395	466	25	authority	authority	NOUN
ftr-395	466	26	yields	yield	NOUN
ftr-395	466	27	so	so	SCONJ
ftr-395	466	28	that	that	SCONJ
ftr-395	466	29	the	the	DET
ftr-395	466	30	court	court	NOUN
ftr-395	466	31	may	may	AUX
ftr-395	466	32	"	"	PUNCT
ftr-395	466	33	protect	protect	VERB
ftr-395	466	34	the	the	DET
ftr-395	466	35	competing	compete	VERB
ftr-395	466	36	constitutional	constitutional	ADJ
ftr-395	466	37	value	value	NOUN
ftr-395	466	38	.	.	PUNCT
ftr-395	467	1	1	1	NUM
ftr-395	467	2	°	°	NUM
ftr-395	467	3	2	2	NUM
ftr-395	467	4	94	94	NUM
ftr-395	467	5	.	.	PUNCT
ftr-395	468	1	daniel	daniel	PROPN
ftr-395	468	2	shaviro	shaviro	PROPN
ftr-395	468	3	,	,	PUNCT
ftr-395	468	4	an	an	DET
ftr-395	468	5	economic	economic	ADJ
ftr-395	468	6	&	&	CCONJ
ftr-395	468	7	political	political	ADJ
ftr-395	468	8	look	look	NOUN
ftr-395	468	9	at	at	ADP
ftr-395	468	10	federalism	federalism	NOUN
ftr-395	468	11	in	in	ADP
ftr-395	468	12	taxation	taxation	NOUN
ftr-395	468	13	,	,	PUNCT
ftr-395	468	14	90	90	NUM
ftr-395	468	15	mich	mich	X
ftr-395	468	16	.	.	PUNCT
ftr-395	469	1	l.	l.	PROPN
ftr-395	469	2	rev	rev	PROPN
ftr-395	469	3	.	.	PROPN
ftr-395	469	4	895	895	NUM
ftr-395	469	5	,	,	PUNCT
ftr-395	469	6	908	908	NUM
ftr-395	469	7	(	(	PUNCT
ftr-395	469	8	1992	1992	NUM
ftr-395	469	9	)	)	PUNCT
ftr-395	469	10	(	(	PUNCT
ftr-395	469	11	defining	define	VERB
ftr-395	469	12	tax	tax	NOUN
ftr-395	469	13	exportation	exportation	NOUN
ftr-395	469	14	as	as	ADP
ftr-395	469	15	occurring	occur	VERB
ftr-395	469	16	"	"	PUNCT
ftr-395	469	17	when	when	SCONJ
ftr-395	469	18	governments	government	NOUN
ftr-395	469	19	succeed	succeed	VERB
ftr-395	469	20	in	in	ADP
ftr-395	469	21	placing	place	VERB
ftr-395	469	22	tax	tax	NOUN
ftr-395	469	23	burdens	burden	NOUN
ftr-395	469	24	on	on	ADP
ftr-395	469	25	outsiders	outsider	NOUN
ftr-395	469	26	.	.	PUNCT
ftr-395	469	27	"	"	PUNCT
ftr-395	469	28	)	)	PUNCT
ftr-395	469	29	;	;	PUNCT
ftr-395	469	30	see	see	VERB
ftr-395	469	31	also	also	ADV
ftr-395	469	32	hellerstein	hellerstein	VERB
ftr-395	469	33	,	,	PUNCT
ftr-395	469	34	some	some	DET
ftr-395	469	35	reflections	reflection	NOUN
ftr-395	469	36	,	,	PUNCT
ftr-395	469	37	supra	supra	PROPN
ftr-395	469	38	note	note	PROPN
ftr-395	469	39	22	22	NUM
ftr-395	469	40	,	,	PUNCT
ftr-395	469	41	at	at	ADP
ftr-395	469	42	1333	1333	NUM
ftr-395	469	43	(	(	PUNCT
ftr-395	469	44	striving	strive	VERB
ftr-395	469	45	to	to	PART
ftr-395	469	46	find	find	VERB
ftr-395	469	47	the	the	DET
ftr-395	469	48	"	"	PUNCT
ftr-395	469	49	constitutional	constitutional	ADJ
ftr-395	469	50	line	line	NOUN
ftr-395	469	51	[	[	PUNCT
ftr-395	469	52	that	that	PRON
ftr-395	469	53	]	]	PUNCT
ftr-395	469	54	must	must	AUX
ftr-395	469	55	be	be	AUX
ftr-395	469	56	drawn	draw	VERB
ftr-395	469	57	in	in	ADP
ftr-395	469	58	a	a	DET
ftr-395	469	59	manner	manner	NOUN
ftr-395	469	60	that	that	PRON
ftr-395	469	61	allows	allow	VERB
ftr-395	469	62	the	the	DET
ftr-395	469	63	state	state	NOUN
ftr-395	469	64	to	to	PART
ftr-395	469	65	exercise	exercise	VERB
ftr-395	469	66	its	its	PRON
ftr-395	469	67	taxing	tax	VERB
ftr-395	469	68	power	power	NOUN
ftr-395	469	69	freely	freely	ADV
ftr-395	469	70	but	but	CCONJ
ftr-395	469	71	not	not	PART
ftr-395	469	72	so	so	ADV
ftr-395	469	73	freely	freely	ADV
ftr-395	469	74	that	that	SCONJ
ftr-395	469	75	it	it	PRON
ftr-395	469	76	is	be	AUX
ftr-395	469	77	allowed	allow	VERB
ftr-395	469	78	to	to	PART
ftr-395	469	79	care	care	VERB
ftr-395	469	80	for	for	ADP
ftr-395	469	81	its	its	PRON
ftr-395	469	82	own	own	ADJ
ftr-395	469	83	at	at	ADP
ftr-395	469	84	the	the	DET
ftr-395	469	85	expense	expense	NOUN
ftr-395	469	86	of	of	ADP
ftr-395	469	87	others	other	NOUN
ftr-395	469	88	.	.	PUNCT
ftr-395	470	1	"	"	PUNCT
ftr-395	470	2	)	)	PUNCT
ftr-395	470	3	95	95	NUM
ftr-395	470	4	.	.	PUNCT
ftr-395	471	1	the	the	DET
ftr-395	471	2	passenger	passenger	NOUN
ftr-395	471	3	cases	case	NOUN
ftr-395	471	4	,	,	PUNCT
ftr-395	471	5	48	48	NUM
ftr-395	471	6	u.s	u.s	PROPN
ftr-395	471	7	.	.	PROPN
ftr-395	471	8	(	(	PUNCT
ftr-395	471	9	7	7	NUM
ftr-395	471	10	how	how	SCONJ
ftr-395	471	11	.	.	PUNCT
ftr-395	471	12	)	)	PUNCT
ftr-395	472	1	283	283	NUM
ftr-395	472	2	(	(	PUNCT
ftr-395	472	3	1849	1849	NUM
ftr-395	472	4	)	)	PUNCT
ftr-395	472	5	.	.	PUNCT
ftr-395	473	1	96	96	NUM
ftr-395	473	2	.	.	PUNCT
ftr-395	474	1	i	i	PRON
ftr-395	474	2	d.	d.	PROPN
ftr-395	474	3	at	at	ADP
ftr-395	474	4	409	409	NUM
ftr-395	474	5	-	-	SYM
ftr-395	474	6	410	410	NUM
ftr-395	474	7	,	,	PUNCT
ftr-395	474	8	see	see	VERB
ftr-395	474	9	also	also	ADV
ftr-395	474	10	michelle	michelle	VERB
ftr-395	474	11	l.	l.	PROPN
ftr-395	474	12	himes	himes	PROPN
ftr-395	474	13	,	,	PUNCT
ftr-395	474	14	note	note	NOUN
ftr-395	474	15	,	,	PUNCT
ftr-395	474	16	constitutional	constitutional	ADJ
ftr-395	474	17	law	law	NOUN
ftr-395	474	18	you	you	PRON
ftr-395	474	19	ca	can	AUX
ftr-395	474	20	n't	not	PART
ftr-395	474	21	take	take	VERB
ftr-395	474	22	it	it	PRON
ftr-395	474	23	with	with	ADP
ftr-395	474	24	you	you	PRON
ftr-395	474	25	:	:	PUNCT
ftr-395	474	26	the	the	DET
ftr-395	474	27	constitutionality	constitutionality	NOUN
ftr-395	474	28	of	of	ADP
ftr-395	474	29	workers	worker	NOUN
ftr-395	474	30	'	'	PART
ftr-395	474	31	compensation	compensation	NOUN
ftr-395	474	32	rules	rule	NOUN
ftr-395	474	33	based	base	VERB
ftr-395	474	34	on	on	ADP
ftr-395	474	35	residency	residency	NOUN
ftr-395	474	36	,	,	PUNCT
ftr-395	474	37	27	27	NUM
ftr-395	474	38	w.	w.	PROPN
ftr-395	474	39	new	new	PROPN
ftr-395	474	40	eng	eng	PROPN
ftr-395	474	41	.	.	PROPN
ftr-395	474	42	l.	l.	PROPN
ftr-395	474	43	rev	rev	PROPN
ftr-395	474	44	.	.	PROPN
ftr-395	474	45	261	261	NUM
ftr-395	474	46	,	,	PUNCT
ftr-395	474	47	277	277	NUM
ftr-395	474	48	-	-	SYM
ftr-395	474	49	78	78	NUM
ftr-395	474	50	(	(	PUNCT
ftr-395	474	51	2005	2005	NUM
ftr-395	474	52	)	)	PUNCT
ftr-395	474	53	.	.	PUNCT
ftr-395	475	1	97	97	NUM
ftr-395	475	2	.	.	PUNCT
ftr-395	476	1	the	the	DET
ftr-395	476	2	passenger	passenger	NOUN
ftr-395	476	3	cases	case	NOUN
ftr-395	476	4	,	,	PUNCT
ftr-395	476	5	48	48	NUM
ftr-395	476	6	u.s	u.s	PROPN
ftr-395	476	7	.	.	PROPN
ftr-395	476	8	(	(	PUNCT
ftr-395	476	9	7	7	NUM
ftr-395	476	10	how	how	SCONJ
ftr-395	476	11	.	.	PUNCT
ftr-395	476	12	)	)	PUNCT
ftr-395	477	1	283	283	NUM
ftr-395	477	2	,	,	PUNCT
ftr-395	477	3	492	492	NUM
ftr-395	477	4	(	(	PUNCT
ftr-395	477	5	taney	taney	PROPN
ftr-395	477	6	,	,	PUNCT
ftr-395	477	7	c.j	c.j	PROPN
ftr-395	477	8	.	.	PROPN
ftr-395	477	9	,	,	PUNCT
ftr-395	477	10	dissenting	dissent	VERB
ftr-395	477	11	)	)	PUNCT
ftr-395	477	12	.	.	PUNCT
ftr-395	478	1	98	98	NUM
ftr-395	478	2	.	.	PUNCT
ftr-395	479	1	patrick	patrick	PROPN
ftr-395	479	2	m.	m.	PROPN
ftr-395	479	3	garry	garry	PROPN
ftr-395	479	4	,	,	PUNCT
ftr-395	479	5	the	the	DET
ftr-395	479	6	constitutional	constitutional	ADJ
ftr-395	479	7	lynchpin	lynchpin	NOUN
ftr-395	479	8	of	of	ADP
ftr-395	479	9	liberty	liberty	NOUN
ftr-395	479	10	in	in	ADP
ftr-395	479	11	an	an	DET
ftr-395	479	12	age	age	NOUN
ftr-395	479	13	of	of	ADP
ftr-395	479	14	new	new	ADJ
ftr-395	479	15	federalism	federalism	NOUN
ftr-395	479	16	replacing	replace	VERB
ftr-395	479	17	substantive	substantive	ADJ
ftr-395	479	18	due	due	ADJ
ftr-395	479	19	process	process	NOUN
ftr-395	479	20	with	with	ADP
ftr-395	479	21	the	the	DET
ftr-395	479	22	right	right	NOUN
ftr-395	479	23	to	to	PART
ftr-395	479	24	travel	travel	VERB
ftr-395	479	25	,	,	PUNCT
ftr-395	479	26	45	45	NUM
ftr-395	479	27	brand	brand	NOUN
ftr-395	479	28	.	.	PUNCT
ftr-395	480	1	l.	l.	PROPN
ftr-395	480	2	j.	j.	PROPN
ftr-395	480	3	469	469	PROPN
ftr-395	480	4	,	,	PUNCT
ftr-395	480	5	494	494	NUM
ftr-395	480	6	n.	n.	NOUN
ftr-395	480	7	91	91	NUM
ftr-395	480	8	(	(	PUNCT
ftr-395	480	9	2007	2007	NUM
ftr-395	480	10	)	)	PUNCT
ftr-395	480	11	.	.	PUNCT
ftr-395	481	1	99	99	NUM
ftr-395	481	2	.	.	X
ftr-395	481	3	lunding	lunde	VERB
ftr-395	481	4	v.	v.	ADP
ftr-395	481	5	n.y	n.y	PROPN
ftr-395	481	6	.	.	PROPN
ftr-395	481	7	tax	tax	PROPN
ftr-395	481	8	appeals	appeal	NOUN
ftr-395	481	9	tribunal	tribunal	NOUN
ftr-395	481	10	,	,	PUNCT
ftr-395	481	11	522	522	NUM
ftr-395	481	12	u.s	u.s	PROPN
ftr-395	481	13	.	.	PROPN
ftr-395	481	14	287	287	NUM
ftr-395	481	15	,	,	PUNCT
ftr-395	481	16	296	296	NUM
ftr-395	481	17	(	(	PUNCT
ftr-395	481	18	1998	1998	NUM
ftr-395	481	19	)	)	PUNCT
ftr-395	481	20	(	(	PUNCT
ftr-395	481	21	quoting	quote	VERB
ftr-395	481	22	paul	paul	PROPN
ftr-395	481	23	v.	v.	PROPN
ftr-395	481	24	virginia	virginia	PROPN
ftr-395	481	25	,	,	PUNCT
ftr-395	481	26	75	75	NUM
ftr-395	481	27	u.s	u.s	PROPN
ftr-395	481	28	.	.	PROPN
ftr-395	481	29	168	168	NUM
ftr-395	481	30	,	,	PUNCT
ftr-395	481	31	(	(	PUNCT
ftr-395	481	32	8	8	NUM
ftr-395	481	33	wall	wall	NOUN
ftr-395	481	34	)	)	PUNCT
ftr-395	481	35	,	,	PUNCT
ftr-395	481	36	168	168	NUM
ftr-395	481	37	,	,	PUNCT
ftr-395	481	38	180	180	NUM
ftr-395	481	39	(	(	PUNCT
ftr-395	481	40	1869	1869	NUM
ftr-395	481	41	)	)	PUNCT
ftr-395	481	42	)	)	PUNCT
ftr-395	481	43	.	.	PUNCT
ftr-395	482	1	100	100	NUM
ftr-395	482	2	.	.	PUNCT
ftr-395	483	1	i	i	PRON
ftr-395	483	2	d.	d.	PROPN
ftr-395	483	3	101	101	NUM
ftr-395	483	4	.	.	PUNCT
ftr-395	484	1	austin	austin	PROPN
ftr-395	484	2	v.	v.	PROPN
ftr-395	484	3	new	new	PROPN
ftr-395	484	4	hampshire	hampshire	PROPN
ftr-395	484	5	,	,	PUNCT
ftr-395	484	6	420	420	NUM
ftr-395	484	7	u.s	u.s	PROPN
ftr-395	484	8	.	.	PROPN
ftr-395	484	9	656	656	NUM
ftr-395	484	10	,	,	PUNCT
ftr-395	484	11	662	662	NUM
ftr-395	484	12	(	(	PUNCT
ftr-395	484	13	1975	1975	NUM
ftr-395	484	14	)	)	PUNCT
ftr-395	484	15	.	.	PUNCT
ftr-395	485	1	102	102	NUM
ftr-395	485	2	.	.	PUNCT
ftr-395	486	1	i	i	PRON
ftr-395	486	2	d.	d.	PROPN
ftr-395	486	3	2008	2008	NUM
ftr-395	486	4	]	]	PUNCT
ftr-395	487	1	florida	florida	PROPN
ftr-395	487	2	tax	tax	PROPN
ftr-395	487	3	review	review	NOUN
ftr-395	487	4	despite	despite	SCONJ
ftr-395	487	5	its	its	PRON
ftr-395	487	6	anti	anti	ADJ
ftr-395	487	7	-	-	ADJ
ftr-395	487	8	discrimination	discrimination	ADJ
ftr-395	487	9	promise	promise	NOUN
ftr-395	487	10	,	,	PUNCT
ftr-395	487	11	the	the	DET
ftr-395	487	12	article	article	NOUN
ftr-395	487	13	iv	iv	NUM
ftr-395	487	14	privileges	privilege	NOUN
ftr-395	487	15	and	and	CCONJ
ftr-395	487	16	immunities	immunity	NOUN
ftr-395	487	17	clause	clause	NOUN
ftr-395	487	18	does	do	AUX
ftr-395	487	19	not	not	PART
ftr-395	487	20	bar	bar	VERB
ftr-395	487	21	all	all	DET
ftr-395	487	22	disparate	disparate	ADJ
ftr-395	487	23	treatment	treatment	NOUN
ftr-395	487	24	of	of	ADP
ftr-395	487	25	citizens	citizen	NOUN
ftr-395	487	26	and	and	CCONJ
ftr-395	487	27	noncitizens	noncitizen	NOUN
ftr-395	487	28	.	.	PUNCT
ftr-395	487	29	"	"	PUNCT
ftr-395	488	1	3	3	NUM
ftr-395	488	2	in	in	ADP
ftr-395	488	3	particular	particular	ADJ
ftr-395	488	4	,	,	PUNCT
ftr-395	488	5	the	the	DET
ftr-395	488	6	privileges	privilege	NOUN
ftr-395	488	7	and	and	CCONJ
ftr-395	488	8	immunities	immunity	NOUN
ftr-395	488	9	clause	clause	NOUN
ftr-395	488	10	does	do	AUX
ftr-395	488	11	not	not	PART
ftr-395	488	12	bar	bar	VERB
ftr-395	488	13	all	all	DET
ftr-395	488	14	disparate	disparate	ADJ
ftr-395	488	15	taxation	taxation	NOUN
ftr-395	488	16	treatment	treatment	NOUN
ftr-395	488	17	of	of	ADP
ftr-395	488	18	citizens	citizen	NOUN
ftr-395	488	19	and	and	CCONJ
ftr-395	488	20	non	non	NOUN
ftr-395	488	21	-	-	NOUN
ftr-395	488	22	citizens	citizen	NOUN
ftr-395	488	23	.	.	PUNCT
ftr-395	489	1	°	°	SCONJ
ftr-395	489	2	4	4	NUM
ftr-395	489	3	"	"	PUNCT
ftr-395	489	4	[	[	PUNCT
ftr-395	489	5	i]nequalities	i]nequalitie	NOUN
ftr-395	489	6	that	that	PRON
ftr-395	489	7	result	result	VERB
ftr-395	489	8	not	not	PART
ftr-395	489	9	from	from	ADP
ftr-395	489	10	hostile	hostile	ADJ
ftr-395	489	11	discrimination	discrimination	NOUN
ftr-395	489	12	,	,	PUNCT
ftr-395	489	13	but	but	CCONJ
ftr-395	489	14	occasionally	occasionally	ADV
ftr-395	489	15	and	and	CCONJ
ftr-395	489	16	incidentally	incidentally	ADV
ftr-395	489	17	in	in	ADP
ftr-395	489	18	the	the	DET
ftr-395	489	19	application	application	NOUN
ftr-395	489	20	of	of	ADP
ftr-395	489	21	a	a	DET
ftr-395	489	22	[	[	X
ftr-395	489	23	tax	tax	NOUN
ftr-395	489	24	]	]	PUNCT
ftr-395	489	25	system	system	NOUN
ftr-395	489	26	that	that	PRON
ftr-395	489	27	is	be	AUX
ftr-395	489	28	not	not	PART
ftr-395	489	29	arbitrary	arbitrary	ADJ
ftr-395	489	30	in	in	ADP
ftr-395	489	31	its	its	PRON
ftr-395	489	32	classification	classification	NOUN
ftr-395	489	33	,	,	PUNCT
ftr-395	489	34	are	be	AUX
ftr-395	489	35	not	not	PART
ftr-395	489	36	sufficient	sufficient	ADJ
ftr-395	489	37	to	to	PART
ftr-395	489	38	defeat	defeat	VERB
ftr-395	489	39	the	the	DET
ftr-395	489	40	law	law	NOUN
ftr-395	489	41	.	.	PUNCT
ftr-395	490	1	"	"	PUNCT
ftr-395	490	2	'	'	PUNCT
ftr-395	490	3	5	5	NUM
ftr-395	490	4	if	if	SCONJ
ftr-395	490	5	a	a	DET
ftr-395	490	6	non	non	ADJ
ftr-395	490	7	-	-	ADJ
ftr-395	490	8	resident	resident	ADJ
ftr-395	490	9	demonstrates	demonstrate	VERB
ftr-395	490	10	a	a	DET
ftr-395	490	11	taxing	tax	VERB
ftr-395	490	12	scheme	scheme	NOUN
ftr-395	490	13	results	result	NOUN
ftr-395	490	14	in	in	ADP
ftr-395	490	15	something	something	PRON
ftr-395	490	16	less	less	ADJ
ftr-395	490	17	than	than	ADP
ftr-395	490	18	"	"	PUNCT
ftr-395	490	19	substantial	substantial	ADJ
ftr-395	490	20	equality	equality	NOUN
ftr-395	490	21	of	of	ADP
ftr-395	490	22	treatment"'0	treatment"'0	NUM
ftr-395	490	23	6	6	NUM
ftr-395	490	24	for	for	ADP
ftr-395	490	25	resident	resident	ADJ
ftr-395	490	26	and	and	CCONJ
ftr-395	490	27	nonresident	nonresident	ADJ
ftr-395	490	28	taxpayers	taxpayer	NOUN
ftr-395	490	29	,	,	PUNCT
ftr-395	490	30	it	it	PRON
ftr-395	490	31	is	be	AUX
ftr-395	490	32	up	up	ADP
ftr-395	490	33	to	to	ADP
ftr-395	490	34	the	the	DET
ftr-395	490	35	state	state	NOUN
ftr-395	490	36	to	to	PART
ftr-395	490	37	articulate	articulate	VERB
ftr-395	490	38	a	a	DET
ftr-395	490	39	"	"	PUNCT
ftr-395	490	40	reasonable	reasonable	ADJ
ftr-395	490	41	ground	ground	NOUN
ftr-395	490	42	"	"	PUNCT
ftr-395	490	43	for	for	ADP
ftr-395	490	44	the	the	DET
ftr-395	490	45	difference	difference	NOUN
ftr-395	490	46	.	.	PUNCT
ftr-395	491	1	'0	'0	AUX
ftr-395	491	2	7	7	NUM
ftr-395	491	3	states	state	NOUN
ftr-395	491	4	may	may	AUX
ftr-395	491	5	defend	defend	VERB
ftr-395	491	6	challenged	challenge	VERB
ftr-395	491	7	actions	action	NOUN
ftr-395	491	8	by	by	ADP
ftr-395	491	9	demonstrating	demonstrate	VERB
ftr-395	491	10	a	a	DET
ftr-395	491	11	substantial	substantial	ADJ
ftr-395	491	12	reason	reason	NOUN
ftr-395	491	13	for	for	ADP
ftr-395	491	14	the	the	DET
ftr-395	491	15	difference	difference	NOUN
ftr-395	491	16	,	,	PUNCT
ftr-395	491	17	and	and	CCONJ
ftr-395	491	18	showing	show	VERB
ftr-395	491	19	that	that	SCONJ
ftr-395	491	20	the	the	DET
ftr-395	491	21	discrimination	discrimination	NOUN
ftr-395	491	22	bears	bear	VERB
ftr-395	491	23	a	a	DET
ftr-395	491	24	substantial	substantial	ADJ
ftr-395	491	25	relationship	relationship	NOUN
ftr-395	491	26	to	to	ADP
ftr-395	491	27	the	the	DET
ftr-395	491	28	state	state	NOUN
ftr-395	491	29	's	's	PART
ftr-395	491	30	objective	objective	NOUN
ftr-395	491	31	.	.	PUNCT
ftr-395	491	32	'	'	PUNCT
ftr-395	492	1	"	"	PUNCT
ftr-395	492	2	°	°	NOUN
ftr-395	492	3	with	with	ADP
ftr-395	492	4	relative	relative	ADJ
ftr-395	492	5	frequency	frequency	NOUN
ftr-395	492	6	,	,	PUNCT
ftr-395	492	7	the	the	DET
ftr-395	492	8	high	high	ADJ
ftr-395	492	9	court	court	NOUN
ftr-395	492	10	has	have	AUX
ftr-395	492	11	held	hold	VERB
ftr-395	492	12	that	that	SCONJ
ftr-395	492	13	a	a	DET
ftr-395	492	14	state	state	NOUN
ftr-395	492	15	has	have	AUX
ftr-395	492	16	not	not	PART
ftr-395	492	17	sufficiently	sufficiently	ADV
ftr-395	492	18	articulated	articulate	VERB
ftr-395	492	19	a	a	DET
ftr-395	492	20	reasonable	reasonable	ADJ
ftr-395	492	21	ground	ground	NOUN
ftr-395	492	22	for	for	ADP
ftr-395	492	23	the	the	DET
ftr-395	492	24	different	different	ADJ
ftr-395	492	25	treatment	treatment	NOUN
ftr-395	492	26	of	of	ADP
ftr-395	492	27	non	non	NOUN
ftr-395	492	28	-	-	NOUN
ftr-395	492	29	residents	resident	NOUN
ftr-395	492	30	,	,	PUNCT
ftr-395	492	31	and	and	CCONJ
ftr-395	492	32	has	have	AUX
ftr-395	492	33	held	hold	VERB
ftr-395	492	34	a	a	DET
ftr-395	492	35	particular	particular	ADJ
ftr-395	492	36	tax	tax	NOUN
ftr-395	492	37	or	or	CCONJ
ftr-395	492	38	fee	fee	NOUN
ftr-395	492	39	violates	violate	VERB
ftr-395	492	40	the	the	DET
ftr-395	492	41	article	article	NOUN
ftr-395	492	42	iv	iv	NUM
ftr-395	492	43	privileges	privilege	NOUN
ftr-395	492	44	and	and	CCONJ
ftr-395	492	45	immunities	immunity	NOUN
ftr-395	492	46	clause	clause	NOUN
ftr-395	492	47	.	.	PUNCT
ftr-395	493	1	10	10	NUM
ftr-395	493	2	9	9	NUM
ftr-395	493	3	in	in	ADP
ftr-395	493	4	a	a	DET
ftr-395	493	5	paradigmatic	paradigmatic	ADJ
ftr-395	493	6	case	case	NOUN
ftr-395	493	7	,	,	PUNCT
ftr-395	493	8	toomer	toomer	NOUN
ftr-395	493	9	v.	v.	ADP
ftr-395	493	10	103	103	NUM
ftr-395	493	11	.	.	PUNCT
ftr-395	494	1	see	see	VERB
ftr-395	494	2	lunding	lunding	NOUN
ftr-395	494	3	,	,	PUNCT
ftr-395	494	4	522	522	NUM
ftr-395	494	5	u.s	u.s	PROPN
ftr-395	494	6	.	.	PROPN
ftr-395	494	7	at	at	ADP
ftr-395	494	8	298	298	NUM
ftr-395	494	9	(	(	PUNCT
ftr-395	494	10	"	"	PUNCT
ftr-395	494	11	the	the	DET
ftr-395	494	12	privileges	privilege	NOUN
ftr-395	494	13	and	and	CCONJ
ftr-395	494	14	immunities	immunity	NOUN
ftr-395	494	15	clause	clause	NOUN
ftr-395	494	16	bars	bar	NOUN
ftr-395	494	17	'	'	PART
ftr-395	494	18	discrimination	discrimination	NOUN
ftr-395	494	19	against	against	ADP
ftr-395	494	20	citizens	citizen	NOUN
ftr-395	494	21	of	of	ADP
ftr-395	494	22	other	other	ADJ
ftr-395	494	23	states	state	NOUN
ftr-395	494	24	where	where	SCONJ
ftr-395	494	25	there	there	PRON
ftr-395	494	26	is	be	VERB
ftr-395	494	27	no	no	DET
ftr-395	494	28	substantial	substantial	ADJ
ftr-395	494	29	reason	reason	NOUN
ftr-395	494	30	for	for	ADP
ftr-395	494	31	the	the	DET
ftr-395	494	32	discrimination	discrimination	NOUN
ftr-395	494	33	beyond	beyond	ADP
ftr-395	494	34	the	the	DET
ftr-395	494	35	mere	mere	ADJ
ftr-395	494	36	fact	fact	NOUN
ftr-395	494	37	that	that	SCONJ
ftr-395	494	38	they	they	PRON
ftr-395	494	39	are	be	AUX
ftr-395	494	40	citizens	citizen	NOUN
ftr-395	494	41	of	of	ADP
ftr-395	494	42	other	other	ADJ
ftr-395	494	43	states	state	NOUN
ftr-395	494	44	.	.	PUNCT
ftr-395	495	1	but	but	CCONJ
ftr-395	495	2	it	it	PRON
ftr-395	495	3	does	do	AUX
ftr-395	495	4	not	not	PART
ftr-395	495	5	preclude	preclude	VERB
ftr-395	495	6	disparity	disparity	NOUN
ftr-395	495	7	of	of	ADP
ftr-395	495	8	treatment	treatment	NOUN
ftr-395	495	9	in	in	ADP
ftr-395	495	10	the	the	DET
ftr-395	495	11	many	many	ADJ
ftr-395	495	12	situations	situation	NOUN
ftr-395	495	13	where	where	SCONJ
ftr-395	495	14	there	there	PRON
ftr-395	495	15	are	be	VERB
ftr-395	495	16	perfectly	perfectly	ADV
ftr-395	495	17	valid	valid	ADJ
ftr-395	495	18	independent	independent	ADJ
ftr-395	495	19	reasons	reason	NOUN
ftr-395	495	20	for	for	ADP
ftr-395	495	21	it	it	PRON
ftr-395	495	22	.	.	PUNCT
ftr-395	496	1	"	"	PUNCT
ftr-395	496	2	'	'	PUNCT
ftr-395	496	3	)	)	PUNCT
ftr-395	496	4	(	(	PUNCT
ftr-395	496	5	quoting	quote	VERB
ftr-395	496	6	toomer	toomer	PROPN
ftr-395	496	7	v.	v.	ADP
ftr-395	496	8	witsell	witsell	PROPN
ftr-395	496	9	,	,	PUNCT
ftr-395	496	10	334	334	NUM
ftr-395	496	11	u.s	u.s	PROPN
ftr-395	496	12	.	.	PROPN
ftr-395	496	13	385	385	NUM
ftr-395	496	14	,	,	PUNCT
ftr-395	496	15	396	396	NUM
ftr-395	496	16	)	)	PUNCT
ftr-395	496	17	)	)	PUNCT
ftr-395	496	18	.	.	PUNCT
ftr-395	497	1	note	note	VERB
ftr-395	497	2	that	that	SCONJ
ftr-395	497	3	in	in	ADP
ftr-395	497	4	this	this	DET
ftr-395	497	5	way	way	NOUN
ftr-395	497	6	,	,	PUNCT
ftr-395	497	7	the	the	DET
ftr-395	497	8	clause	clause	NOUN
ftr-395	497	9	differs	differ	VERB
ftr-395	497	10	from	from	ADP
ftr-395	497	11	the	the	DET
ftr-395	497	12	dormant	dormant	PROPN
ftr-395	497	13	commerce	commerce	PROPN
ftr-395	497	14	clause	clause	NOUN
ftr-395	497	15	;	;	PUNCT
ftr-395	497	16	under	under	ADP
ftr-395	497	17	current	current	ADJ
ftr-395	497	18	supreme	supreme	PROPN
ftr-395	497	19	court	court	PROPN
ftr-395	497	20	doctrine	doctrine	NOUN
ftr-395	497	21	,	,	PUNCT
ftr-395	497	22	any	any	DET
ftr-395	497	23	tax	tax	NOUN
ftr-395	497	24	that	that	PRON
ftr-395	497	25	discriminates	discriminate	VERB
ftr-395	497	26	against	against	ADP
ftr-395	497	27	interstate	interstate	ADJ
ftr-395	497	28	commerce	commerce	NOUN
ftr-395	497	29	is	be	AUX
ftr-395	497	30	per	per	ADP
ftr-395	497	31	se	se	X
ftr-395	497	32	invalid	invalid	PROPN
ftr-395	497	33	.	.	PUNCT
ftr-395	498	1	but	but	CCONJ
ftr-395	498	2	see	see	VERB
ftr-395	498	3	laycock	laycock	ADJ
ftr-395	498	4	,	,	PUNCT
ftr-395	498	5	supra	supra	PROPN
ftr-395	498	6	note	note	NOUN
ftr-395	498	7	22	22	NUM
ftr-395	498	8	,	,	PUNCT
ftr-395	498	9	at	at	ADP
ftr-395	498	10	259	259	NUM
ftr-395	498	11	(	(	PUNCT
ftr-395	498	12	arguing	argue	VERB
ftr-395	498	13	that	that	SCONJ
ftr-395	498	14	the	the	DET
ftr-395	498	15	"	"	PUNCT
ftr-395	498	16	court	court	NOUN
ftr-395	498	17	should	should	AUX
ftr-395	498	18	be	be	AUX
ftr-395	498	19	reluctant	reluctant	ADJ
ftr-395	498	20	to	to	PART
ftr-395	498	21	imply	imply	VERB
ftr-395	498	22	exceptions	exception	NOUN
ftr-395	498	23	to	to	ADP
ftr-395	498	24	any	any	PRON
ftr-395	498	25	of	of	ADP
ftr-395	498	26	these	these	PRON
ftr-395	498	27	[	[	X
ftr-395	498	28	the	the	DET
ftr-395	498	29	privileges	privilege	NOUN
ftr-395	498	30	and	and	CCONJ
ftr-395	498	31	immunities	immunity	NOUN
ftr-395	498	32	clause	clause	NOUN
ftr-395	498	33	,	,	PUNCT
ftr-395	498	34	the	the	DET
ftr-395	498	35	equal	equal	ADJ
ftr-395	498	36	protection	protection	NOUN
ftr-395	498	37	clause	clause	NOUN
ftr-395	498	38	,	,	PUNCT
ftr-395	498	39	and	and	CCONJ
ftr-395	498	40	the	the	DET
ftr-395	498	41	commerce	commerce	NOUN
ftr-395	498	42	clause	clause	NOUN
ftr-395	498	43	]	]	PUNCT
ftr-395	498	44	protections	protection	NOUN
ftr-395	498	45	.	.	PUNCT
ftr-395	499	1	"	"	PUNCT
ftr-395	499	2	)	)	PUNCT
ftr-395	499	3	104	104	NUM
ftr-395	499	4	.	.	PUNCT
ftr-395	500	1	lunding	lunde	VERB
ftr-395	500	2	,	,	PUNCT
ftr-395	500	3	522	522	NUM
ftr-395	500	4	u.s	u.s	PROPN
ftr-395	500	5	.	.	PROPN
ftr-395	500	6	at	at	ADP
ftr-395	500	7	297	297	NUM
ftr-395	500	8	(	(	PUNCT
ftr-395	500	9	"	"	PUNCT
ftr-395	500	10	the	the	DET
ftr-395	500	11	privileges	privilege	NOUN
ftr-395	500	12	and	and	CCONJ
ftr-395	500	13	immunities	immunity	NOUN
ftr-395	500	14	clause	clause	NOUN
ftr-395	500	15	affords	afford	VERB
ftr-395	500	16	no	no	DET
ftr-395	500	17	assurance	assurance	NOUN
ftr-395	500	18	of	of	ADP
ftr-395	500	19	precise	precise	ADJ
ftr-395	500	20	equality	equality	NOUN
ftr-395	500	21	in	in	ADP
ftr-395	500	22	taxation	taxation	NOUN
ftr-395	500	23	between	between	ADP
ftr-395	500	24	residents	resident	NOUN
ftr-395	500	25	and	and	CCONJ
ftr-395	500	26	nonresidents	nonresident	NOUN
ftr-395	500	27	of	of	ADP
ftr-395	500	28	a	a	DET
ftr-395	500	29	particular	particular	ADJ
ftr-395	500	30	state	state	NOUN
ftr-395	500	31	.	.	PUNCT
ftr-395	500	32	"	"	PUNCT
ftr-395	500	33	)	)	PUNCT
ftr-395	500	34	.	.	PUNCT
ftr-395	501	1	105	105	NUM
ftr-395	501	2	.	.	PUNCT
ftr-395	502	1	i	i	PRON
ftr-395	502	2	d.	d.	PROPN
ftr-395	502	3	at	at	ADP
ftr-395	502	4	297	297	NUM
ftr-395	502	5	(	(	PUNCT
ftr-395	502	6	quoting	quote	VERB
ftr-395	502	7	maxwell	maxwell	PROPN
ftr-395	502	8	v.	v.	ADP
ftr-395	502	9	bugbee	bugbee	PROPN
ftr-395	502	10	,	,	PUNCT
ftr-395	502	11	250	250	NUM
ftr-395	502	12	u.s	u.s	PROPN
ftr-395	502	13	.	.	PROPN
ftr-395	502	14	525	525	NUM
ftr-395	502	15	,	,	PUNCT
ftr-395	502	16	543	543	NUM
ftr-395	502	17	(	(	PUNCT
ftr-395	502	18	1919	1919	NUM
ftr-395	502	19	)	)	PUNCT
ftr-395	502	20	)	)	PUNCT
ftr-395	502	21	.	.	PUNCT
ftr-395	503	1	(	(	PUNCT
ftr-395	503	2	alteration	alteration	NOUN
ftr-395	503	3	in	in	ADP
ftr-395	503	4	original	original	ADJ
ftr-395	503	5	)	)	PUNCT
ftr-395	503	6	.	.	PUNCT
ftr-395	504	1	106	106	NUM
ftr-395	504	2	.	.	PUNCT
ftr-395	505	1	i	i	PRON
ftr-395	505	2	d.	d.	PROPN
ftr-395	505	3	at	at	ADP
ftr-395	505	4	297	297	NUM
ftr-395	505	5	(	(	PUNCT
ftr-395	505	6	quoting	quote	VERB
ftr-395	505	7	austin	austin	PROPN
ftr-395	505	8	v.	v.	PROPN
ftr-395	505	9	new	new	PROPN
ftr-395	505	10	hampshire	hampshire	PROPN
ftr-395	505	11	,	,	PUNCT
ftr-395	505	12	420	420	NUM
ftr-395	505	13	u.s	u.s	PROPN
ftr-395	505	14	.	.	PROPN
ftr-395	505	15	656	656	NUM
ftr-395	505	16	,	,	PUNCT
ftr-395	505	17	665	665	NUM
ftr-395	505	18	(	(	PUNCT
ftr-395	505	19	1975	1975	NUM
ftr-395	505	20	)	)	PUNCT
ftr-395	505	21	)	)	PUNCT
ftr-395	505	22	.	.	PUNCT
ftr-395	506	1	107	107	NUM
ftr-395	506	2	.	.	PUNCT
ftr-395	507	1	i	i	PRON
ftr-395	507	2	d.	d.	PROPN
ftr-395	507	3	at	at	ADP
ftr-395	507	4	298	298	NUM
ftr-395	507	5	(	(	PUNCT
ftr-395	507	6	quoting	quote	VERB
ftr-395	507	7	travis	travis	PROPN
ftr-395	507	8	v.	v.	PROPN
ftr-395	507	9	yale	yale	PROPN
ftr-395	507	10	&	&	CCONJ
ftr-395	507	11	towne	towne	PROPN
ftr-395	507	12	mfg	mfg	PROPN
ftr-395	507	13	.	.	PROPN
ftr-395	507	14	co.	co.	PROPN
ftr-395	507	15	,	,	PUNCT
ftr-395	507	16	252	252	NUM
ftr-395	507	17	u.s	u.s	PROPN
ftr-395	507	18	.	.	PROPN
ftr-395	507	19	60	60	NUM
ftr-395	507	20	,	,	PUNCT
ftr-395	507	21	79	79	NUM
ftr-395	507	22	(	(	PUNCT
ftr-395	507	23	1920	1920	NUM
ftr-395	507	24	)	)	PUNCT
ftr-395	507	25	)	)	PUNCT
ftr-395	507	26	.	.	PUNCT
ftr-395	508	1	108	108	NUM
ftr-395	508	2	.	.	PUNCT
ftr-395	509	1	i	i	PRON
ftr-395	509	2	d.	d.	PROPN
ftr-395	509	3	for	for	ADP
ftr-395	509	4	a	a	DET
ftr-395	509	5	succinct	succinct	ADJ
ftr-395	509	6	and	and	CCONJ
ftr-395	509	7	accessible	accessible	ADJ
ftr-395	509	8	description	description	NOUN
ftr-395	509	9	of	of	ADP
ftr-395	509	10	modem	modem	PROPN
ftr-395	509	11	doctrine	doctrine	NOUN
ftr-395	509	12	,	,	PUNCT
ftr-395	509	13	brannon	brannon	PROPN
ftr-395	509	14	p.	p.	NOUN
ftr-395	510	1	denning	denning	NOUN
ftr-395	510	2	,	,	PUNCT
ftr-395	510	3	why	why	SCONJ
ftr-395	510	4	the	the	DET
ftr-395	510	5	privileges	privilege	NOUN
ftr-395	510	6	&	&	CCONJ
ftr-395	510	7	immunities	immunity	NOUN
ftr-395	510	8	clause	clause	NOUN
ftr-395	510	9	of	of	ADP
ftr-395	510	10	article	article	NOUN
ftr-395	510	11	iv	iv	NUM
ftr-395	510	12	can	can	AUX
ftr-395	510	13	not	not	PART
ftr-395	510	14	replace	replace	VERB
ftr-395	510	15	the	the	DET
ftr-395	510	16	dormant	dormant	PROPN
ftr-395	510	17	commerce	commerce	PROPN
ftr-395	510	18	clause	clause	NOUN
ftr-395	510	19	doctrine	doctrine	NOUN
ftr-395	510	20	,	,	PUNCT
ftr-395	510	21	88	88	NUM
ftr-395	510	22	minn	minn	NOUN
ftr-395	510	23	.	.	PUNCT
ftr-395	511	1	l.	l.	PROPN
ftr-395	511	2	rev	rev	PROPN
ftr-395	511	3	.	.	PROPN
ftr-395	511	4	384	384	NUM
ftr-395	511	5	,	,	PUNCT
ftr-395	511	6	388	388	NUM
ftr-395	511	7	-	-	SYM
ftr-395	511	8	93	93	NUM
ftr-395	511	9	(	(	PUNCT
ftr-395	511	10	2003	2003	NUM
ftr-395	511	11	)	)	PUNCT
ftr-395	511	12	.	.	PUNCT
ftr-395	512	1	109	109	NUM
ftr-395	512	2	.	.	PUNCT
ftr-395	513	1	see	see	VERB
ftr-395	513	2	walter	walter	PROPN
ftr-395	513	3	hellerstein	hellerstein	PROPN
ftr-395	513	4	,	,	PUNCT
ftr-395	513	5	state	state	NOUN
ftr-395	513	6	taxation	taxation	NOUN
ftr-395	513	7	:	:	PUNCT
ftr-395	513	8	third	third	ADJ
ftr-395	513	9	edition	edition	NOUN
ftr-395	513	10	,	,	PUNCT
ftr-395	513	11	part	part	NOUN
ftr-395	513	12	iv	iv	NUM
ftr-395	513	13	,	,	PUNCT
ftr-395	513	14	20.06[1	20.06[1	NUM
ftr-395	513	15	]	]	X
ftr-395	513	16	"	"	PUNCT
ftr-395	513	17	discrimination	discrimination	NOUN
ftr-395	513	18	against	against	ADP
ftr-395	513	19	non	non	NOUN
ftr-395	513	20	-	-	NOUN
ftr-395	513	21	residents	resident	NOUN
ftr-395	513	22	under	under	ADP
ftr-395	513	23	privileges	privilege	NOUN
ftr-395	513	24	and	and	CCONJ
ftr-395	513	25	immunities	immunity	NOUN
ftr-395	513	26	clause	clause	NOUN
ftr-395	513	27	"	"	PUNCT
ftr-395	513	28	(	(	PUNCT
ftr-395	513	29	1998	1998	NUM
ftr-395	513	30	)	)	PUNCT
ftr-395	513	31	(	(	PUNCT
ftr-395	513	32	discussing	discuss	VERB
ftr-395	513	33	toomer	toomer	PROPN
ftr-395	513	34	v.	v.	ADP
ftr-395	513	35	witsell	witsell	PROPN
ftr-395	513	36	,	,	PUNCT
ftr-395	513	37	334	334	NUM
ftr-395	513	38	u.s	u.s	PROPN
ftr-395	513	39	.	.	PROPN
ftr-395	513	40	385	385	NUM
ftr-395	513	41	(	(	PUNCT
ftr-395	513	42	1948	1948	NUM
ftr-395	513	43	)	)	PUNCT
ftr-395	513	44	)	)	PUNCT
ftr-395	513	45	;	;	PUNCT
ftr-395	513	46	hellerstein	hellerstein	NOUN
ftr-395	513	47	&	&	CCONJ
ftr-395	513	48	hellerstein	hellerstein	PROPN
ftr-395	513	49	,	,	PUNCT
ftr-395	513	50	supra	supra	PROPN
ftr-395	513	51	note	note	NOUN
ftr-395	513	52	7	7	NUM
ftr-395	513	53	,	,	PUNCT
ftr-395	513	54	at	at	ADP
ftr-395	513	55	86	86	NUM
ftr-395	513	56	-	-	SYM
ftr-395	513	57	89	89	NUM
ftr-395	513	58	(	(	PUNCT
ftr-395	513	59	discussing	discuss	VERB
ftr-395	513	60	toomer	toomer	NOUN
ftr-395	513	61	,	,	PUNCT
ftr-395	513	62	334	334	NUM
ftr-395	513	63	u.s	u.s	PROPN
ftr-395	513	64	.	.	PROPN
ftr-395	513	65	385	385	NUM
ftr-395	513	66	,	,	PUNCT
ftr-395	513	67	mullaney	mullaney	NOUN
ftr-395	513	68	v.	v.	ADP
ftr-395	513	69	[	[	X
ftr-395	513	70	vol	vol	NOUN
ftr-395	513	71	.	.	NOUN
ftr-395	513	72	8:8	8:8	NUM
ftr-395	513	73	tax	tax	NOUN
ftr-395	513	74	my	my	PRON
ftr-395	513	75	ride	ride	NOUN
ftr-395	513	76	witsell,"10	witsell,"10	X
ftr-395	513	77	the	the	DET
ftr-395	513	78	court	court	NOUN
ftr-395	513	79	invalidated	invalidate	VERB
ftr-395	513	80	south	south	PROPN
ftr-395	513	81	carolina	carolina	PROPN
ftr-395	513	82	's	's	PART
ftr-395	513	83	shrimping	shrimp	VERB
ftr-395	513	84	license	license	NOUN
ftr-395	513	85	fee	fee	NOUN
ftr-395	513	86	that	that	PRON
ftr-395	513	87	charged	charge	VERB
ftr-395	513	88	non	non	NOUN
ftr-395	513	89	-	-	NOUN
ftr-395	513	90	residents	resident	NOUN
ftr-395	513	91	one	one	NUM
ftr-395	513	92	-	-	PUNCT
ftr-395	513	93	hundred	hundred	NUM
ftr-395	513	94	times	time	NOUN
ftr-395	513	95	more	more	ADJ
ftr-395	513	96	than	than	ADP
ftr-395	513	97	south	south	PROPN
ftr-395	513	98	carolina	carolina	PROPN
ftr-395	513	99	residents	resident	NOUN
ftr-395	513	100	for	for	ADP
ftr-395	513	101	the	the	DET
ftr-395	513	102	privilege	privilege	NOUN
ftr-395	513	103	of	of	ADP
ftr-395	513	104	shrimping	shrimp	VERB
ftr-395	513	105	in	in	ADP
ftr-395	513	106	south	south	PROPN
ftr-395	513	107	carolina	carolina	PROPN
ftr-395	513	108	's	's	PART
ftr-395	513	109	coastal	coastal	ADJ
ftr-395	513	110	waters	water	NOUN
ftr-395	513	111	.	.	PUNCT
ftr-395	514	1	"	"	PUNCT
ftr-395	514	2	'	'	PUNCT
ftr-395	514	3	the	the	DET
ftr-395	514	4	license	license	NOUN
ftr-395	514	5	fee	fee	NOUN
ftr-395	514	6	cases	case	NOUN
ftr-395	514	7	demonstrate	demonstrate	VERB
ftr-395	514	8	clear	clear	ADJ
ftr-395	514	9	examples	example	NOUN
ftr-395	514	10	of	of	ADP
ftr-395	514	11	prohibited	prohibit	VERB
ftr-395	514	12	state	state	NOUN
ftr-395	514	13	action	action	NOUN
ftr-395	514	14	.	.	PUNCT
ftr-395	515	1	they	they	PRON
ftr-395	515	2	also	also	ADV
ftr-395	515	3	illustrate	illustrate	VERB
ftr-395	515	4	,	,	PUNCT
ftr-395	515	5	however	however	ADV
ftr-395	515	6	,	,	PUNCT
ftr-395	515	7	a	a	DET
ftr-395	515	8	critical	critical	ADJ
ftr-395	515	9	limitation	limitation	NOUN
ftr-395	515	10	on	on	ADP
ftr-395	515	11	the	the	DET
ftr-395	515	12	scope	scope	NOUN
ftr-395	515	13	of	of	ADP
ftr-395	515	14	the	the	DET
ftr-395	515	15	interstate	interstate	ADJ
ftr-395	515	16	privileges	privilege	NOUN
ftr-395	515	17	and	and	CCONJ
ftr-395	515	18	immunities	immunity	NOUN
ftr-395	515	19	clause	clause	NOUN
ftr-395	515	20	.	.	PUNCT
ftr-395	516	1	that	that	DET
ftr-395	516	2	limit	limit	NOUN
ftr-395	516	3	is	be	AUX
ftr-395	516	4	that	that	SCONJ
ftr-395	516	5	only	only	ADV
ftr-395	516	6	certain	certain	ADJ
ftr-395	516	7	"	"	PUNCT
ftr-395	516	8	fundamental	fundamental	ADJ
ftr-395	516	9	"	"	PUNCT
ftr-395	516	10	rights	right	NOUN
ftr-395	516	11	those	those	DET
ftr-395	516	12	rights	right	NOUN
ftr-395	516	13	"	"	PUNCT
ftr-395	516	14	bearing	bear	VERB
ftr-395	516	15	upon	upon	SCONJ
ftr-395	516	16	the	the	DET
ftr-395	516	17	vitality	vitality	NOUN
ftr-395	516	18	of	of	ADP
ftr-395	516	19	the	the	DET
ftr-395	516	20	nation	nation	NOUN
ftr-395	516	21	as	as	ADP
ftr-395	516	22	a	a	DET
ftr-395	516	23	single	single	ADJ
ftr-395	516	24	entity	entity	NOUN
ftr-395	516	25	"	"	PUNCT
ftr-395	516	26	are	be	AUX
ftr-395	516	27	protected.12	protected.12	NOUN
ftr-395	516	28	the	the	DET
ftr-395	516	29	court	court	NOUN
ftr-395	516	30	has	have	AUX
ftr-395	516	31	consistently	consistently	ADV
ftr-395	516	32	held	hold	VERB
ftr-395	516	33	that	that	DET
ftr-395	516	34	pursuit	pursuit	NOUN
ftr-395	516	35	of	of	ADP
ftr-395	516	36	a	a	DET
ftr-395	516	37	common	common	ADJ
ftr-395	516	38	calling	calling	NOUN
ftr-395	516	39	is	be	AUX
ftr-395	516	40	a	a	DET
ftr-395	516	41	fundamental	fundamental	ADJ
ftr-395	516	42	right	right	NOUN
ftr-395	516	43	.	.	PUNCT
ftr-395	516	44	"	"	PUNCT
ftr-395	517	1	3	3	NUM
ftr-395	517	2	2	2	NUM
ftr-395	517	3	.	.	PUNCT
ftr-395	518	1	the	the	DET
ftr-395	518	2	privileges	privilege	NOUN
ftr-395	518	3	or	or	CCONJ
ftr-395	518	4	immunities	immunity	NOUN
ftr-395	518	5	clause	clause	NOUN
ftr-395	518	6	of	of	ADP
ftr-395	518	7	the	the	DET
ftr-395	518	8	14th	14th	ADJ
ftr-395	518	9	amendment	amendment	NOUN
ftr-395	518	10	while	while	SCONJ
ftr-395	518	11	the	the	DET
ftr-395	518	12	court	court	NOUN
ftr-395	518	13	has	have	AUX
ftr-395	518	14	discussed	discuss	VERB
ftr-395	518	15	the	the	DET
ftr-395	518	16	interstate	interstate	NOUN
ftr-395	518	17	,	,	PUNCT
ftr-395	518	18	or	or	CCONJ
ftr-395	518	19	article	article	NOUN
ftr-395	518	20	iv	iv	NUM
ftr-395	518	21	,	,	PUNCT
ftr-395	518	22	privileges	privilege	NOUN
ftr-395	518	23	and	and	CCONJ
ftr-395	518	24	immunities	immunity	NOUN
ftr-395	518	25	clause	clause	NOUN
ftr-395	518	26	in	in	ADP
ftr-395	518	27	numerous	numerous	ADJ
ftr-395	518	28	tax	tax	NOUN
ftr-395	518	29	cases	case	NOUN
ftr-395	518	30	,	,	PUNCT
ftr-395	518	31	the	the	DET
ftr-395	518	32	privileges	privilege	NOUN
ftr-395	518	33	or	or	CCONJ
ftr-395	518	34	immunities	immunity	NOUN
ftr-395	518	35	clause	clause	NOUN
ftr-395	518	36	of	of	ADP
ftr-395	518	37	the	the	DET
ftr-395	518	38	14th	14th	ADJ
ftr-395	518	39	amendment	amendment	NOUN
ftr-395	518	40	has	have	AUX
ftr-395	518	41	not	not	PART
ftr-395	518	42	figured	figure	VERB
ftr-395	518	43	prominently	prominently	ADV
ftr-395	518	44	in	in	ADP
ftr-395	518	45	tax	tax	NOUN
ftr-395	518	46	cases	case	NOUN
ftr-395	518	47	.	.	PUNCT
ftr-395	519	1	114	114	NUM
ftr-395	519	2	anderson	anderson	PROPN
ftr-395	519	3	,	,	PUNCT
ftr-395	519	4	342	342	NUM
ftr-395	519	5	u.s	u.s	PROPN
ftr-395	519	6	.	.	PROPN
ftr-395	519	7	415	415	NUM
ftr-395	519	8	(	(	PUNCT
ftr-395	519	9	1952	1952	NUM
ftr-395	519	10	)	)	PUNCT
ftr-395	519	11	,	,	PUNCT
ftr-395	519	12	lunding	lunde	VERB
ftr-395	519	13	v.	v.	ADP
ftr-395	519	14	new	new	PROPN
ftr-395	519	15	york	york	PROPN
ftr-395	519	16	tax	tax	PROPN
ftr-395	519	17	appeals	appeal	NOUN
ftr-395	519	18	tribunal	tribunal	NOUN
ftr-395	519	19	,	,	PUNCT
ftr-395	519	20	522	522	NUM
ftr-395	519	21	u.s	u.s	PROPN
ftr-395	519	22	.	.	PROPN
ftr-395	519	23	287	287	NUM
ftr-395	519	24	(	(	PUNCT
ftr-395	519	25	1998	1998	NUM
ftr-395	519	26	)	)	PUNCT
ftr-395	519	27	,	,	PUNCT
ftr-395	519	28	austin	austin	PROPN
ftr-395	519	29	v.	v.	PROPN
ftr-395	519	30	new	new	PROPN
ftr-395	519	31	hampshire	hampshire	PROPN
ftr-395	519	32	,	,	PUNCT
ftr-395	519	33	420	420	NUM
ftr-395	519	34	u.s	u.s	PROPN
ftr-395	519	35	.	.	PROPN
ftr-395	519	36	656	656	NUM
ftr-395	519	37	(	(	PUNCT
ftr-395	519	38	1975	1975	NUM
ftr-395	519	39	)	)	PUNCT
ftr-395	519	40	)	)	PUNCT
ftr-395	519	41	.	.	PUNCT
ftr-395	520	1	110	110	NUM
ftr-395	520	2	.	.	X
ftr-395	521	1	334	334	NUM
ftr-395	521	2	u.s	u.s	PROPN
ftr-395	521	3	.	.	PROPN
ftr-395	521	4	385	385	NUM
ftr-395	521	5	.	.	PUNCT
ftr-395	522	1	see	see	AUX
ftr-395	522	2	also	also	ADV
ftr-395	522	3	ward	ward	VERB
ftr-395	522	4	v.	v.	ADP
ftr-395	522	5	maryland	maryland	PROPN
ftr-395	522	6	,	,	PUNCT
ftr-395	523	1	79	79	NUM
ftr-395	523	2	u.s	u.s	PROPN
ftr-395	523	3	.	.	PROPN
ftr-395	523	4	(	(	PUNCT
ftr-395	523	5	12	12	NUM
ftr-395	523	6	wall	wall	NOUN
ftr-395	523	7	.	.	PUNCT
ftr-395	523	8	)	)	PUNCT
ftr-395	524	1	418	418	NUM
ftr-395	524	2	,	,	PUNCT
ftr-395	524	3	430	430	NUM
ftr-395	524	4	(	(	PUNCT
ftr-395	524	5	1871	1871	NUM
ftr-395	524	6	)	)	PUNCT
ftr-395	524	7	(	(	PUNCT
ftr-395	524	8	striking	strike	VERB
ftr-395	524	9	down	down	ADP
ftr-395	524	10	a	a	DET
ftr-395	524	11	state	state	NOUN
ftr-395	524	12	law	law	NOUN
ftr-395	524	13	that	that	PRON
ftr-395	524	14	,	,	PUNCT
ftr-395	524	15	among	among	ADP
ftr-395	524	16	other	other	ADJ
ftr-395	524	17	things	thing	NOUN
ftr-395	524	18	,	,	PUNCT
ftr-395	524	19	charged	charge	VERB
ftr-395	524	20	nonresidents	nonresident	NOUN
ftr-395	524	21	a	a	DET
ftr-395	524	22	higher	high	ADJ
ftr-395	524	23	license	license	NOUN
ftr-395	524	24	fee	fee	NOUN
ftr-395	524	25	than	than	ADP
ftr-395	524	26	those	those	DET
ftr-395	524	27	in	in	ADP
ftr-395	524	28	-	-	PUNCT
ftr-395	524	29	state	state	NOUN
ftr-395	524	30	residents	resident	NOUN
ftr-395	524	31	who	who	PRON
ftr-395	524	32	were	be	AUX
ftr-395	524	33	required	require	VERB
ftr-395	524	34	to	to	PART
ftr-395	524	35	secure	secure	VERB
ftr-395	524	36	licenses	license	NOUN
ftr-395	524	37	)	)	PUNCT
ftr-395	524	38	.	.	PUNCT
ftr-395	525	1	111	111	NUM
ftr-395	525	2	.	.	PUNCT
ftr-395	526	1	toomer	toomer	NOUN
ftr-395	526	2	,	,	PUNCT
ftr-395	526	3	334	334	NUM
ftr-395	526	4	u.s	u.s	PROPN
ftr-395	526	5	.	.	PROPN
ftr-395	526	6	at	at	ADP
ftr-395	526	7	385	385	NUM
ftr-395	526	8	(	(	PUNCT
ftr-395	526	9	the	the	DET
ftr-395	526	10	statute	statute	NOUN
ftr-395	526	11	charged	charge	VERB
ftr-395	526	12	resident	resident	NOUN
ftr-395	526	13	-	-	PUNCT
ftr-395	526	14	owned	own	VERB
ftr-395	526	15	boats	boat	NOUN
ftr-395	526	16	$	$	SYM
ftr-395	526	17	25	25	NUM
ftr-395	526	18	for	for	ADP
ftr-395	526	19	a	a	DET
ftr-395	526	20	license	license	NOUN
ftr-395	526	21	to	to	ADP
ftr-395	526	22	shrimp	shrimp	VERB
ftr-395	526	23	,	,	PUNCT
ftr-395	526	24	while	while	SCONJ
ftr-395	526	25	charging	charge	VERB
ftr-395	526	26	non	non	ADJ
ftr-395	526	27	-	-	ADJ
ftr-395	526	28	resident	resident	ADJ
ftr-395	526	29	owned	own	VERB
ftr-395	526	30	boats	boat	NOUN
ftr-395	526	31	$	$	SYM
ftr-395	526	32	2,500	2,500	NUM
ftr-395	526	33	)	)	PUNCT
ftr-395	526	34	.	.	PUNCT
ftr-395	527	1	112	112	NUM
ftr-395	527	2	.	.	PUNCT
ftr-395	528	1	baldwin	baldwin	PROPN
ftr-395	528	2	v.	v.	PROPN
ftr-395	528	3	fish	fish	PROPN
ftr-395	528	4	&	&	CCONJ
ftr-395	528	5	game	game	PROPN
ftr-395	528	6	comm'n	comm'n	PROPN
ftr-395	528	7	of	of	ADP
ftr-395	528	8	montana	montana	PROPN
ftr-395	528	9	,	,	PUNCT
ftr-395	528	10	436	436	NUM
ftr-395	528	11	u.s	u.s	PROPN
ftr-395	528	12	.	.	PROPN
ftr-395	528	13	371	371	NUM
ftr-395	528	14	,	,	PUNCT
ftr-395	528	15	383	383	NUM
ftr-395	528	16	(	(	PUNCT
ftr-395	528	17	1978	1978	NUM
ftr-395	528	18	)	)	PUNCT
ftr-395	528	19	.	.	PUNCT
ftr-395	529	1	the	the	DET
ftr-395	529	2	understanding	understanding	NOUN
ftr-395	529	3	of	of	ADP
ftr-395	529	4	what	what	DET
ftr-395	529	5	rights	right	NOUN
ftr-395	529	6	are	be	AUX
ftr-395	529	7	"	"	PUNCT
ftr-395	529	8	fundamental	fundamental	ADJ
ftr-395	529	9	"	"	PUNCT
ftr-395	529	10	is	be	AUX
ftr-395	529	11	undeveloped	undeveloped	ADJ
ftr-395	529	12	,	,	PUNCT
ftr-395	529	13	at	at	ADP
ftr-395	529	14	best	good	ADJ
ftr-395	529	15	,	,	PUNCT
ftr-395	529	16	as	as	SCONJ
ftr-395	529	17	is	be	AUX
ftr-395	529	18	discussed	discuss	VERB
ftr-395	529	19	infra	infra	NOUN
ftr-395	529	20	.	.	PUNCT
ftr-395	530	1	113	113	NUM
ftr-395	530	2	.	.	PUNCT
ftr-395	531	1	e.g.	e.g.	ADV
ftr-395	531	2	,	,	PUNCT
ftr-395	531	3	united	united	PROPN
ftr-395	531	4	bldg	bldg	PROPN
ftr-395	531	5	.	.	PROPN
ftr-395	531	6	&	&	CCONJ
ftr-395	531	7	constr	constr	PROPN
ftr-395	531	8	.	.	PUNCT
ftr-395	532	1	trades	trade	VERB
ftr-395	532	2	council	council	PROPN
ftr-395	532	3	v.	v.	PROPN
ftr-395	532	4	camden	camden	PROPN
ftr-395	532	5	,	,	PUNCT
ftr-395	532	6	465	465	NUM
ftr-395	532	7	u.s	u.s	PROPN
ftr-395	532	8	.	.	PROPN
ftr-395	532	9	208	208	NUM
ftr-395	532	10	,	,	PUNCT
ftr-395	532	11	219	219	NUM
ftr-395	532	12	(	(	PUNCT
ftr-395	532	13	1984	1984	NUM
ftr-395	532	14	)	)	PUNCT
ftr-395	532	15	(	(	PUNCT
ftr-395	532	16	"	"	PUNCT
ftr-395	532	17	certainly	certainly	ADV
ftr-395	532	18	,	,	PUNCT
ftr-395	532	19	the	the	DET
ftr-395	532	20	pursuit	pursuit	NOUN
ftr-395	532	21	of	of	ADP
ftr-395	532	22	a	a	DET
ftr-395	532	23	common	common	ADJ
ftr-395	532	24	calling	calling	NOUN
ftr-395	532	25	is	be	AUX
ftr-395	532	26	one	one	NUM
ftr-395	532	27	of	of	ADP
ftr-395	532	28	the	the	DET
ftr-395	532	29	most	most	ADV
ftr-395	532	30	fundamental	fundamental	ADJ
ftr-395	532	31	of	of	ADP
ftr-395	532	32	those	those	DET
ftr-395	532	33	privileges	privilege	NOUN
ftr-395	532	34	protected	protect	VERB
ftr-395	532	35	by	by	ADP
ftr-395	532	36	the	the	DET
ftr-395	532	37	clause	clause	NOUN
ftr-395	532	38	.	.	PUNCT
ftr-395	532	39	"	"	PUNCT
ftr-395	532	40	)	)	PUNCT
ftr-395	532	41	.	.	PUNCT
ftr-395	533	1	while	while	SCONJ
ftr-395	533	2	shrimping	shrimp	VERB
ftr-395	533	3	for	for	ADP
ftr-395	533	4	a	a	DET
ftr-395	533	5	livelihood	livelihood	NOUN
ftr-395	533	6	qualifies	qualify	VERB
ftr-395	533	7	as	as	ADP
ftr-395	533	8	a	a	DET
ftr-395	533	9	"	"	PUNCT
ftr-395	533	10	fundamental	fundamental	ADJ
ftr-395	533	11	"	"	PUNCT
ftr-395	533	12	privilege	privilege	NOUN
ftr-395	533	13	or	or	CCONJ
ftr-395	533	14	immunity	immunity	NOUN
ftr-395	533	15	,	,	PUNCT
ftr-395	533	16	hunting	hunt	VERB
ftr-395	533	17	big	big	ADJ
ftr-395	533	18	game	game	NOUN
ftr-395	533	19	for	for	ADP
ftr-395	533	20	sport	sport	NOUN
ftr-395	533	21	does	do	VERB
ftr-395	533	22	not	not	PART
ftr-395	533	23	.	.	PUNCT
ftr-395	534	1	the	the	DET
ftr-395	534	2	high	high	ADJ
ftr-395	534	3	court	court	NOUN
ftr-395	534	4	made	make	VERB
ftr-395	534	5	this	this	DET
ftr-395	534	6	latter	latter	ADJ
ftr-395	534	7	point	point	NOUN
ftr-395	534	8	express	express	ADJ
ftr-395	534	9	when	when	SCONJ
ftr-395	534	10	it	it	PRON
ftr-395	534	11	upheld	uphold	VERB
ftr-395	534	12	montana	montana	PROPN
ftr-395	534	13	's	's	PART
ftr-395	534	14	licensing	licensing	NOUN
ftr-395	534	15	scheme	scheme	NOUN
ftr-395	534	16	that	that	PRON
ftr-395	534	17	charged	charge	VERB
ftr-395	534	18	resident	resident	ADJ
ftr-395	534	19	elk	elk	NOUN
ftr-395	534	20	-	-	PUNCT
ftr-395	534	21	hunters	hunter	NOUN
ftr-395	534	22	significantly	significantly	ADV
ftr-395	534	23	lower	low	ADJ
ftr-395	534	24	fees	fee	NOUN
ftr-395	534	25	than	than	ADP
ftr-395	534	26	non	non	ADJ
ftr-395	534	27	-	-	ADJ
ftr-395	534	28	resident	resident	ADJ
ftr-395	534	29	elk	elk	NOUN
ftr-395	534	30	-	-	PUNCT
ftr-395	534	31	hunters	hunter	NOUN
ftr-395	534	32	.	.	PUNCT
ftr-395	535	1	baldwin	baldwin	PROPN
ftr-395	535	2	v.	v.	PROPN
ftr-395	535	3	montana	montana	PROPN
ftr-395	535	4	fish	fish	PROPN
ftr-395	535	5	&	&	CCONJ
ftr-395	535	6	game	game	PROPN
ftr-395	535	7	comm'n	comm'n	PROPN
ftr-395	535	8	,	,	PUNCT
ftr-395	535	9	436	436	NUM
ftr-395	535	10	u.s	u.s	PROPN
ftr-395	535	11	.	.	PROPN
ftr-395	535	12	371	371	NUM
ftr-395	535	13	(	(	PUNCT
ftr-395	535	14	1978	1978	NUM
ftr-395	535	15	)	)	PUNCT
ftr-395	535	16	.	.	PUNCT
ftr-395	536	1	see	see	VERB
ftr-395	536	2	gillian	gillian	PROPN
ftr-395	536	3	e.	e.	PROPN
ftr-395	536	4	metzger	metzger	PROPN
ftr-395	536	5	,	,	PUNCT
ftr-395	536	6	congress	congress	PROPN
ftr-395	536	7	,	,	PUNCT
ftr-395	536	8	article	article	NOUN
ftr-395	536	9	iv	iv	NUM
ftr-395	536	10	,	,	PUNCT
ftr-395	536	11	and	and	CCONJ
ftr-395	536	12	interstate	interstate	ADJ
ftr-395	536	13	relations	relation	NOUN
ftr-395	536	14	,	,	PUNCT
ftr-395	536	15	120	120	NUM
ftr-395	536	16	harv	harv	NOUN
ftr-395	536	17	.	.	PUNCT
ftr-395	537	1	l.	l.	PROPN
ftr-395	537	2	rev	rev	PROPN
ftr-395	537	3	.	.	PROPN
ftr-395	537	4	1468	1468	NUM
ftr-395	537	5	,	,	PUNCT
ftr-395	537	6	1504	1504	NUM
ftr-395	537	7	(	(	PUNCT
ftr-395	537	8	2007	2007	NUM
ftr-395	537	9	)	)	PUNCT
ftr-395	537	10	(	(	PUNCT
ftr-395	537	11	questioning	question	VERB
ftr-395	537	12	why	why	SCONJ
ftr-395	537	13	national	national	ADJ
ftr-395	537	14	unity	unity	NOUN
ftr-395	537	15	is	be	AUX
ftr-395	537	16	less	less	ADV
ftr-395	537	17	threatened	threaten	VERB
ftr-395	537	18	by	by	ADP
ftr-395	537	19	discrimination	discrimination	NOUN
ftr-395	537	20	surrounding	surround	VERB
ftr-395	537	21	recreation	recreation	NOUN
ftr-395	537	22	than	than	ADP
ftr-395	537	23	commercial	commercial	ADJ
ftr-395	537	24	activities	activity	NOUN
ftr-395	537	25	;	;	PUNCT
ftr-395	537	26	noting	note	VERB
ftr-395	537	27	that	that	SCONJ
ftr-395	537	28	the	the	DET
ftr-395	537	29	distinction	distinction	NOUN
ftr-395	537	30	between	between	ADP
ftr-395	537	31	the	the	DET
ftr-395	537	32	shrimp	shrimp	NOUN
ftr-395	537	33	and	and	CCONJ
ftr-395	537	34	elk	elk	PROPN
ftr-395	537	35	cases	case	NOUN
ftr-395	537	36	"	"	PUNCT
ftr-395	537	37	reveals	reveal	VERB
ftr-395	537	38	the	the	DET
ftr-395	537	39	commercial	commercial	ADJ
ftr-395	537	40	flavor	flavor	NOUN
ftr-395	537	41	of	of	ADP
ftr-395	537	42	the	the	DET
ftr-395	537	43	court	court	NOUN
ftr-395	537	44	's	's	PART
ftr-395	537	45	view	view	NOUN
ftr-395	537	46	of	of	ADP
ftr-395	537	47	the	the	DET
ftr-395	537	48	privileges	privilege	NOUN
ftr-395	537	49	and	and	CCONJ
ftr-395	537	50	immunities	immunity	NOUN
ftr-395	537	51	clause	clause	NOUN
ftr-395	537	52	,	,	PUNCT
ftr-395	537	53	it	it	PRON
ftr-395	537	54	leaves	leave	VERB
ftr-395	537	55	unexplained	unexplained	ADJ
ftr-395	537	56	why	why	SCONJ
ftr-395	537	57	resentment	resentment	NOUN
ftr-395	537	58	and	and	CCONJ
ftr-395	537	59	retaliation	retaliation	NOUN
ftr-395	537	60	outside	outside	ADP
ftr-395	537	61	the	the	DET
ftr-395	537	62	commercial	commercial	ADJ
ftr-395	537	63	context	context	NOUN
ftr-395	537	64	is	be	AUX
ftr-395	537	65	less	less	ADV
ftr-395	537	66	threatening	threatening	ADJ
ftr-395	537	67	to	to	ADP
ftr-395	537	68	the	the	DET
ftr-395	537	69	nation	nation	NOUN
ftr-395	537	70	's	's	PART
ftr-395	537	71	well	well	ADV
ftr-395	537	72	-	-	PUNCT
ftr-395	537	73	being	being	NOUN
ftr-395	537	74	.	.	PUNCT
ftr-395	537	75	"	"	PUNCT
ftr-395	537	76	)	)	PUNCT
ftr-395	537	77	.	.	PUNCT
ftr-395	538	1	114	114	NUM
ftr-395	538	2	.	.	PUNCT
ftr-395	539	1	indeed	indeed	ADV
ftr-395	539	2	,	,	PUNCT
ftr-395	539	3	the	the	DET
ftr-395	539	4	14th	14th	ADJ
ftr-395	539	5	amendment	amendment	NOUN
ftr-395	539	6	privileges	privilege	NOUN
ftr-395	539	7	or	or	CCONJ
ftr-395	539	8	immunities	immunity	NOUN
ftr-395	539	9	clause	clause	NOUN
ftr-395	539	10	has	have	AUX
ftr-395	539	11	not	not	PART
ftr-395	539	12	figured	figure	VERB
ftr-395	539	13	prominently	prominently	ADV
ftr-395	539	14	in	in	ADP
ftr-395	539	15	any	any	DET
ftr-395	539	16	subject	subject	NOUN
ftr-395	539	17	of	of	ADP
ftr-395	539	18	the	the	DET
ftr-395	539	19	court	court	NOUN
ftr-395	539	20	's	's	PART
ftr-395	539	21	jurisprudence	jurisprudence	NOUN
ftr-395	539	22	.	.	PUNCT
ftr-395	540	1	william	william	PROPN
ftr-395	540	2	j.	j.	PROPN
ftr-395	540	3	rich	rich	PROPN
ftr-395	540	4	,	,	PUNCT
ftr-395	540	5	taking	take	VERB
ftr-395	540	6	"	"	PUNCT
ftr-395	540	7	privileges	privilege	NOUN
ftr-395	540	8	or	or	CCONJ
ftr-395	540	9	immunities	immunity	NOUN
ftr-395	540	10	"	"	PUNCT
ftr-395	540	11	seriously	seriously	ADV
ftr-395	540	12	:	:	PUNCT
ftr-395	540	13	a	a	DET
ftr-395	540	14	call	call	NOUN
ftr-395	540	15	to	to	PART
ftr-395	540	16	expand	expand	VERB
ftr-395	540	17	the	the	DET
ftr-395	540	18	constitutional	constitutional	ADJ
ftr-395	540	19	canon	canon	NOUN
ftr-395	540	20	,	,	PUNCT
ftr-395	540	21	87	87	NUM
ftr-395	540	22	minn	minn	NOUN
ftr-395	540	23	.	.	PUNCT
ftr-395	541	1	l.	l.	PROPN
ftr-395	541	2	rev	rev	PROPN
ftr-395	541	3	.	.	PROPN
ftr-395	541	4	153	153	NUM
ftr-395	541	5	,	,	PUNCT
ftr-395	541	6	207	207	NUM
ftr-395	541	7	(	(	PUNCT
ftr-395	541	8	2002	2002	NUM
ftr-395	541	9	)	)	PUNCT
ftr-395	541	10	(	(	PUNCT
ftr-395	541	11	lamenting	lament	VERB
ftr-395	541	12	that	that	SCONJ
ftr-395	541	13	"	"	PUNCT
ftr-395	541	14	the	the	DET
ftr-395	541	15	current	current	ADJ
ftr-395	541	16	generation	generation	NOUN
ftr-395	541	17	of	of	ADP
ftr-395	541	18	lawyers	lawyer	NOUN
ftr-395	541	19	and	and	CCONJ
ftr-395	541	20	judges	judge	NOUN
ftr-395	541	21	has	have	AUX
ftr-395	541	22	been	be	AUX
ftr-395	541	23	trained	train	VERB
ftr-395	541	24	to	to	PART
ftr-395	541	25	ignore	ignore	VERB
ftr-395	541	26	the	the	DET
ftr-395	541	27	privileges	privilege	NOUN
ftr-395	541	28	or	or	CCONJ
ftr-395	541	29	immunities	immunity	NOUN
ftr-395	541	30	clause	clause	NOUN
ftr-395	541	31	.	.	PUNCT
ftr-395	541	32	"	"	PUNCT
ftr-395	541	33	)	)	PUNCT
ftr-395	541	34	.	.	PUNCT
ftr-395	542	1	2008	2008	NUM
ftr-395	542	2	]	]	PUNCT
ftr-395	542	3	florida	florida	PROPN
ftr-395	542	4	tax	tax	PROPN
ftr-395	542	5	review	review	NOUN
ftr-395	542	6	this	this	DET
ftr-395	542	7	later	later	ADJ
ftr-395	542	8	privileges	privilege	NOUN
ftr-395	542	9	or	or	CCONJ
ftr-395	542	10	immunities	immunity	NOUN
ftr-395	542	11	clause	clause	NOUN
ftr-395	542	12	instructs	instruct	VERB
ftr-395	542	13	that	that	SCONJ
ftr-395	542	14	"	"	PUNCT
ftr-395	542	15	no	no	DET
ftr-395	542	16	state	state	NOUN
ftr-395	542	17	shall	shall	AUX
ftr-395	542	18	make	make	VERB
ftr-395	542	19	or	or	CCONJ
ftr-395	542	20	enforce	enforce	VERB
ftr-395	542	21	any	any	DET
ftr-395	542	22	law	law	NOUN
ftr-395	542	23	which	which	PRON
ftr-395	542	24	shall	shall	AUX
ftr-395	542	25	abridge	abridge	VERB
ftr-395	542	26	the	the	DET
ftr-395	542	27	privileges	privilege	NOUN
ftr-395	542	28	or	or	CCONJ
ftr-395	542	29	immunities	immunity	NOUN
ftr-395	542	30	of	of	ADP
ftr-395	542	31	citizens	citizen	NOUN
ftr-395	542	32	of	of	ADP
ftr-395	542	33	the	the	DET
ftr-395	542	34	united	united	PROPN
ftr-395	542	35	states	states	PROPN
ftr-395	542	36	.	.	PUNCT
ftr-395	543	1	"	"	PUNCT
ftr-395	543	2	"	"	PUNCT
ftr-395	543	3	'	'	PUNCT
ftr-395	543	4	5	5	NUM
ftr-395	543	5	for	for	ADP
ftr-395	543	6	over	over	ADP
ftr-395	543	7	100	100	NUM
ftr-395	543	8	years	year	NOUN
ftr-395	543	9	,	,	PUNCT
ftr-395	543	10	the	the	DET
ftr-395	543	11	privileges	privilege	NOUN
ftr-395	543	12	or	or	CCONJ
ftr-395	543	13	immunities	immunity	NOUN
ftr-395	543	14	clause	clause	NOUN
ftr-395	543	15	of	of	ADP
ftr-395	543	16	the	the	DET
ftr-395	543	17	14th	14th	ADJ
ftr-395	543	18	amendment	amendment	NOUN
ftr-395	543	19	was	be	AUX
ftr-395	543	20	"	"	PUNCT
ftr-395	543	21	all	all	PRON
ftr-395	543	22	but	but	ADV
ftr-395	543	23	read	read	VERB
ftr-395	543	24	...	...	PUNCT
ftr-395	543	25	out	out	ADP
ftr-395	543	26	of	of	ADP
ftr-395	543	27	the	the	DET
ftr-395	543	28	constitution	constitution	NOUN
ftr-395	543	29	"	"	PUNCT
ftr-395	543	30	by	by	ADP
ftr-395	543	31	the	the	DET
ftr-395	543	32	slaughter	slaughter	NOUN
ftr-395	543	33	-	-	PUNCT
ftr-395	543	34	house	house	NOUN
ftr-395	543	35	cases	case	NOUN
ftr-395	543	36	.	.	PUNCT
ftr-395	544	1	1	1	NUM
ftr-395	544	2	6	6	NUM
ftr-395	544	3	in	in	ADP
ftr-395	544	4	1999	1999	NUM
ftr-395	544	5	,	,	PUNCT
ftr-395	544	6	however	however	ADV
ftr-395	544	7	,	,	PUNCT
ftr-395	544	8	the	the	DET
ftr-395	544	9	court	court	NOUN
ftr-395	544	10	reinvigorated	reinvigorate	VERB
ftr-395	544	11	the	the	DET
ftr-395	544	12	clause	clause	NOUN
ftr-395	544	13	,	,	PUNCT
ftr-395	544	14	holding	hold	VERB
ftr-395	544	15	that	that	SCONJ
ftr-395	544	16	the	the	DET
ftr-395	544	17	clause	clause	NOUN
ftr-395	544	18	protects	protect	VERB
ftr-395	544	19	the	the	DET
ftr-395	544	20	right	right	NOUN
ftr-395	544	21	to	to	PART
ftr-395	544	22	travel	travel	VERB
ftr-395	544	23	.	.	PUNCT
ftr-395	544	24	"	"	PUNCT
ftr-395	545	1	7	7	NUM
ftr-395	545	2	in	in	ADP
ftr-395	545	3	particular	particular	ADJ
ftr-395	545	4	,	,	PUNCT
ftr-395	545	5	the	the	DET
ftr-395	545	6	court	court	NOUN
ftr-395	545	7	held	hold	VERB
ftr-395	545	8	that	that	SCONJ
ftr-395	545	9	the	the	DET
ftr-395	545	10	14th	14th	ADJ
ftr-395	545	11	amendment	amendment	NOUN
ftr-395	545	12	prohibits	prohibit	VERB
ftr-395	545	13	states	state	NOUN
ftr-395	545	14	from	from	ADP
ftr-395	545	15	impeding	impede	VERB
ftr-395	545	16	"	"	PUNCT
ftr-395	545	17	the	the	DET
ftr-395	545	18	free	free	ADJ
ftr-395	545	19	interstate	interstate	ADJ
ftr-395	545	20	passage	passage	NOUN
ftr-395	545	21	of	of	ADP
ftr-395	545	22	citizens	citizen	NOUN
ftr-395	545	23	"	"	PUNCT
ftr-395	545	24	'	'	PUNCT
ftr-395	545	25	"	"	PUNCT
ftr-395	545	26	8	8	NUM
ftr-395	545	27	and	and	CCONJ
ftr-395	545	28	held	hold	VERB
ftr-395	545	29	that	that	SCONJ
ftr-395	545	30	california	california	PROPN
ftr-395	545	31	's	's	PART
ftr-395	545	32	cap	cap	NOUN
ftr-395	545	33	on	on	ADP
ftr-395	545	34	welfare	welfare	NOUN
ftr-395	545	35	benefits	benefit	NOUN
ftr-395	545	36	for	for	ADP
ftr-395	545	37	newly	newly	ADV
ftr-395	545	38	arrived	arrive	VERB
ftr-395	545	39	residents	resident	NOUN
ftr-395	545	40	violated	violate	VERB
ftr-395	545	41	the	the	DET
ftr-395	545	42	privileges	privilege	NOUN
ftr-395	545	43	and	and	CCONJ
ftr-395	545	44	immunities	immunity	NOUN
ftr-395	545	45	of	of	ADP
ftr-395	545	46	the	the	DET
ftr-395	545	47	state	state	NOUN
ftr-395	545	48	's	's	PART
ftr-395	545	49	new	new	ADJ
ftr-395	545	50	residents	resident	NOUN
ftr-395	545	51	.	.	PUNCT
ftr-395	546	1	"19	"19	NOUN
ftr-395	546	2	like	like	ADP
ftr-395	546	3	the	the	DET
ftr-395	546	4	interstate	interstate	ADJ
ftr-395	546	5	privileges	privilege	NOUN
ftr-395	546	6	and	and	CCONJ
ftr-395	546	7	immunities	immunity	NOUN
ftr-395	546	8	clause	clause	NOUN
ftr-395	546	9	of	of	ADP
ftr-395	546	10	article	article	NOUN
ftr-395	546	11	iv	iv	NUM
ftr-395	546	12	,	,	PUNCT
ftr-395	546	13	the	the	DET
ftr-395	546	14	14th	14th	ADJ
ftr-395	546	15	amendment	amendment	NOUN
ftr-395	546	16	privileges	privilege	NOUN
ftr-395	546	17	or	or	CCONJ
ftr-395	546	18	immunities	immunity	NOUN
ftr-395	546	19	clause	clause	NOUN
ftr-395	546	20	,	,	PUNCT
ftr-395	546	21	as	as	SCONJ
ftr-395	546	22	the	the	DET
ftr-395	546	23	saenz	saenz	PROPN
ftr-395	546	24	court	court	PROPN
ftr-395	546	25	noted	note	VERB
ftr-395	546	26	,	,	PUNCT
ftr-395	546	27	protects	protect	VERB
ftr-395	546	28	only	only	ADV
ftr-395	546	29	"	"	PUNCT
ftr-395	546	30	fundamental	fundamental	ADJ
ftr-395	546	31	"	"	PUNCT
ftr-395	546	32	rights	right	NOUN
ftr-395	546	33	.	.	PUNCT
ftr-395	547	1	20	20	NUM
ftr-395	547	2	though	though	SCONJ
ftr-395	547	3	the	the	DET
ftr-395	547	4	precise	precise	ADJ
ftr-395	547	5	definition	definition	NOUN
ftr-395	547	6	of	of	ADP
ftr-395	547	7	what	what	PRON
ftr-395	547	8	constitutes	constitute	VERB
ftr-395	547	9	a	a	DET
ftr-395	547	10	fundamental	fundamental	ADJ
ftr-395	547	11	right	right	NOUN
ftr-395	547	12	is	be	AUX
ftr-395	547	13	unclear	unclear	ADJ
ftr-395	547	14	,	,	PUNCT
ftr-395	547	15	12	12	NUM
ftr-395	547	16	1	1	NUM
ftr-395	547	17	it	it	PRON
ftr-395	547	18	seems	seem	VERB
ftr-395	547	19	certain	certain	ADJ
ftr-395	547	20	that	that	SCONJ
ftr-395	547	21	two	two	NUM
ftr-395	547	22	115	115	NUM
ftr-395	547	23	.	.	PUNCT
ftr-395	548	1	u.s	u.s	PROPN
ftr-395	548	2	.	.	PROPN
ftr-395	548	3	const	const	PROPN
ftr-395	548	4	.	.	PUNCT
ftr-395	549	1	amend	amend	PROPN
ftr-395	549	2	.	.	PUNCT
ftr-395	550	1	xiv	xiv	PROPN
ftr-395	550	2	.	.	PUNCT
ftr-395	551	1	although	although	SCONJ
ftr-395	551	2	the	the	DET
ftr-395	551	3	amendment	amendment	NOUN
ftr-395	551	4	refers	refer	VERB
ftr-395	551	5	to	to	ADP
ftr-395	551	6	"	"	PUNCT
ftr-395	551	7	citizens	citizen	NOUN
ftr-395	551	8	"	"	PUNCT
ftr-395	551	9	the	the	DET
ftr-395	551	10	amendment	amendment	NOUN
ftr-395	551	11	protects	protect	VERB
ftr-395	551	12	residents	resident	NOUN
ftr-395	551	13	as	as	ADV
ftr-395	551	14	well	well	ADV
ftr-395	551	15	.	.	PUNCT
ftr-395	552	1	rich	rich	ADJ
ftr-395	552	2	,	,	PUNCT
ftr-395	552	3	supra	supra	PROPN
ftr-395	552	4	note	note	NOUN
ftr-395	552	5	115	115	NUM
ftr-395	552	6	,	,	PUNCT
ftr-395	552	7	at	at	ADP
ftr-395	552	8	195	195	NUM
ftr-395	552	9	(	(	PUNCT
ftr-395	552	10	quoting	quote	VERB
ftr-395	552	11	d.o	d.o	PROPN
ftr-395	552	12	.	.	PROPN
ftr-395	552	13	mcgovney	mcgovney	PROPN
ftr-395	552	14	,	,	PUNCT
ftr-395	552	15	privileges	privilege	NOUN
ftr-395	552	16	or	or	CCONJ
ftr-395	552	17	immunities	immunity	NOUN
ftr-395	552	18	clause	clause	NOUN
ftr-395	552	19	,	,	PUNCT
ftr-395	552	20	14th	14th	ADJ
ftr-395	552	21	amendment	amendment	NOUN
ftr-395	552	22	,	,	PUNCT
ftr-395	552	23	4	4	NUM
ftr-395	552	24	iowa	iowa	PROPN
ftr-395	552	25	l.	l.	PROPN
ftr-395	552	26	bull	bull	PROPN
ftr-395	552	27	.	.	PUNCT
ftr-395	553	1	219	219	NUM
ftr-395	553	2	,	,	PUNCT
ftr-395	553	3	240	240	NUM
ftr-395	553	4	-	-	SYM
ftr-395	553	5	41	41	NUM
ftr-395	553	6	(	(	PUNCT
ftr-395	553	7	1918	1918	NUM
ftr-395	553	8	)	)	PUNCT
ftr-395	553	9	(	(	PUNCT
ftr-395	553	10	"	"	PUNCT
ftr-395	553	11	privileges	privilege	NOUN
ftr-395	553	12	or	or	CCONJ
ftr-395	553	13	immunities	immunity	NOUN
ftr-395	553	14	of	of	ADP
ftr-395	553	15	a	a	DET
ftr-395	553	16	united	united	PROPN
ftr-395	553	17	states	states	PROPN
ftr-395	553	18	citizen	citizen	NOUN
ftr-395	553	19	include	include	VERB
ftr-395	553	20	rights	right	NOUN
ftr-395	553	21	conferred	confer	VERB
ftr-395	553	22	upon	upon	SCONJ
ftr-395	553	23	him	he	PRON
ftr-395	553	24	by	by	ADP
ftr-395	553	25	national	national	ADJ
ftr-395	553	26	law	law	NOUN
ftr-395	553	27	,	,	PUNCT
ftr-395	553	28	whether	whether	SCONJ
ftr-395	553	29	it	it	PRON
ftr-395	553	30	is	be	AUX
ftr-395	553	31	conferred	confer	VERB
ftr-395	553	32	upon	upon	SCONJ
ftr-395	553	33	him	he	PRON
ftr-395	553	34	because	because	SCONJ
ftr-395	553	35	he	he	PRON
ftr-395	553	36	is	be	AUX
ftr-395	553	37	a	a	DET
ftr-395	553	38	citizen	citizen	NOUN
ftr-395	553	39	,	,	PUNCT
ftr-395	553	40	or	or	CCONJ
ftr-395	553	41	because	because	SCONJ
ftr-395	553	42	he	he	PRON
ftr-395	553	43	is	be	AUX
ftr-395	553	44	a	a	DET
ftr-395	553	45	human	human	ADJ
ftr-395	553	46	being	being	NOUN
ftr-395	553	47	.	.	PUNCT
ftr-395	553	48	..	..	PUNCT
ftr-395	554	1	[	[	X
ftr-395	554	2	i]t	i]t	NOUN
ftr-395	554	3	is	be	AUX
ftr-395	554	4	none	none	NOUN
ftr-395	554	5	the	the	PRON
ftr-395	554	6	less	less	ADJ
ftr-395	554	7	a	a	DET
ftr-395	554	8	privilege	privilege	NOUN
ftr-395	554	9	of	of	ADP
ftr-395	554	10	citizens	citizen	NOUN
ftr-395	554	11	of	of	ADP
ftr-395	554	12	the	the	DET
ftr-395	554	13	united	united	PROPN
ftr-395	554	14	states	states	PROPN
ftr-395	554	15	'	'	PART
ftr-395	554	16	that	that	SCONJ
ftr-395	554	17	others	other	NOUN
ftr-395	554	18	have	have	AUX
ftr-395	554	19	the	the	DET
ftr-395	554	20	same	same	ADJ
ftr-395	554	21	privilege	privilege	NOUN
ftr-395	554	22	.	.	PUNCT
ftr-395	554	23	"	"	PUNCT
ftr-395	554	24	)	)	PUNCT
ftr-395	555	1	116	116	NUM
ftr-395	555	2	.	.	PUNCT
ftr-395	556	1	saenz	saenz	PROPN
ftr-395	556	2	v.	v.	PROPN
ftr-395	556	3	roe	roe	PROPN
ftr-395	556	4	,	,	PUNCT
ftr-395	556	5	526	526	NUM
ftr-395	556	6	u.s	u.s	PROPN
ftr-395	556	7	.	.	PROPN
ftr-395	556	8	489	489	NUM
ftr-395	556	9	,	,	PUNCT
ftr-395	556	10	521	521	NUM
ftr-395	556	11	(	(	PUNCT
ftr-395	556	12	1999	1999	NUM
ftr-395	556	13	)	)	PUNCT
ftr-395	556	14	(	(	PUNCT
ftr-395	556	15	thomas	thomas	PROPN
ftr-395	556	16	,	,	PUNCT
ftr-395	556	17	j.	j.	PROPN
ftr-395	556	18	dissenting	dissenting	PROPN
ftr-395	556	19	)	)	PUNCT
ftr-395	556	20	(	(	PUNCT
ftr-395	556	21	noting	note	VERB
ftr-395	556	22	that	that	SCONJ
ftr-395	556	23	"	"	PUNCT
ftr-395	556	24	unlike	unlike	ADP
ftr-395	556	25	the	the	DET
ftr-395	556	26	equal	equal	ADJ
ftr-395	556	27	protection	protection	NOUN
ftr-395	556	28	and	and	CCONJ
ftr-395	556	29	due	due	ADJ
ftr-395	556	30	process	process	NOUN
ftr-395	556	31	clauses	clause	NOUN
ftr-395	556	32	...	...	PUNCT
ftr-395	556	33	the	the	DET
ftr-395	556	34	court	court	NOUN
ftr-395	556	35	all	all	PRON
ftr-395	556	36	but	but	CCONJ
ftr-395	556	37	read	read	VERB
ftr-395	556	38	the	the	DET
ftr-395	556	39	privileges	privilege	NOUN
ftr-395	556	40	or	or	CCONJ
ftr-395	556	41	immunities	immunity	NOUN
ftr-395	556	42	clause	clause	NOUN
ftr-395	556	43	out	out	ADP
ftr-395	556	44	of	of	ADP
ftr-395	556	45	the	the	DET
ftr-395	556	46	constitution	constitution	NOUN
ftr-395	556	47	in	in	ADP
ftr-395	556	48	the	the	DET
ftr-395	556	49	slaughterhouse	slaughterhouse	ADJ
ftr-395	556	50	cases	case	NOUN
ftr-395	556	51	.	.	PUNCT
ftr-395	556	52	"	"	PUNCT
ftr-395	556	53	)	)	PUNCT
ftr-395	556	54	.	.	PUNCT
ftr-395	557	1	the	the	DET
ftr-395	557	2	court	court	NOUN
ftr-395	557	3	has	have	AUX
ftr-395	557	4	not	not	PART
ftr-395	557	5	completely	completely	ADV
ftr-395	557	6	ignored	ignore	VERB
ftr-395	557	7	the	the	DET
ftr-395	557	8	clause	clause	NOUN
ftr-395	557	9	,	,	PUNCT
ftr-395	557	10	however	however	ADV
ftr-395	557	11	.	.	PUNCT
ftr-395	558	1	e.g.	e.g.	ADV
ftr-395	558	2	,	,	PUNCT
ftr-395	558	3	colgate	colgate	PROPN
ftr-395	558	4	v.	v.	ADP
ftr-395	558	5	harvey	harvey	PROPN
ftr-395	558	6	,	,	PUNCT
ftr-395	558	7	296	296	NUM
ftr-395	558	8	u.s	u.s	PROPN
ftr-395	558	9	.	.	PROPN
ftr-395	558	10	404	404	NUM
ftr-395	558	11	,	,	PUNCT
ftr-395	558	12	431	431	NUM
ftr-395	558	13	,	,	PUNCT
ftr-395	558	14	433	433	NUM
ftr-395	558	15	(	(	PUNCT
ftr-395	558	16	1935	1935	NUM
ftr-395	558	17	)	)	PUNCT
ftr-395	558	18	(	(	PUNCT
ftr-395	558	19	"	"	PUNCT
ftr-395	558	20	one	one	NUM
ftr-395	558	21	purpose	purpose	NOUN
ftr-395	558	22	and	and	CCONJ
ftr-395	558	23	effect	effect	NOUN
ftr-395	558	24	of	of	ADP
ftr-395	558	25	the	the	DET
ftr-395	558	26	privileges	privilege	NOUN
ftr-395	558	27	and	and	CCONJ
ftr-395	558	28	immunities	immunity	NOUN
ftr-395	558	29	clause	clause	NOUN
ftr-395	558	30	of	of	ADP
ftr-395	558	31	the	the	DET
ftr-395	558	32	14th	14th	ADJ
ftr-395	558	33	amendment	amendment	NOUN
ftr-395	558	34	...	...	PUNCT
ftr-395	558	35	was	be	AUX
ftr-395	558	36	to	to	PART
ftr-395	558	37	bridge	bridge	VERB
ftr-395	558	38	the	the	DET
ftr-395	558	39	gap	gap	NOUN
ftr-395	558	40	left	leave	VERB
ftr-395	558	41	by	by	ADP
ftr-395	558	42	[	[	X
ftr-395	558	43	article	article	NOUN
ftr-395	558	44	iv	iv	NUM
ftr-395	558	45	,	,	PUNCT
ftr-395	558	46	section	section	NOUN
ftr-395	558	47	2	2	NUM
ftr-395	558	48	]	]	PUNCT
ftr-395	558	49	so	so	ADV
ftr-395	558	50	as	as	ADP
ftr-395	558	51	also	also	ADV
ftr-395	558	52	to	to	PART
ftr-395	558	53	safeguard	safeguard	VERB
ftr-395	558	54	citizens	citizen	NOUN
ftr-395	558	55	of	of	ADP
ftr-395	558	56	the	the	DET
ftr-395	558	57	united	united	PROPN
ftr-395	558	58	states	states	PROPN
ftr-395	558	59	against	against	ADP
ftr-395	558	60	any	any	DET
ftr-395	558	61	legislation	legislation	NOUN
ftr-395	558	62	of	of	ADP
ftr-395	558	63	their	their	PRON
ftr-395	558	64	own	own	ADJ
ftr-395	558	65	states	state	NOUN
ftr-395	558	66	having	have	VERB
ftr-395	558	67	the	the	DET
ftr-395	558	68	effect	effect	NOUN
ftr-395	558	69	of	of	ADP
ftr-395	558	70	denying	deny	VERB
ftr-395	558	71	equality	equality	NOUN
ftr-395	558	72	of	of	ADP
ftr-395	558	73	treatment	treatment	NOUN
ftr-395	558	74	in	in	ADP
ftr-395	558	75	respect	respect	NOUN
ftr-395	558	76	of	of	ADP
ftr-395	558	77	the	the	DET
ftr-395	558	78	exercise	exercise	NOUN
ftr-395	558	79	of	of	ADP
ftr-395	558	80	their	their	PRON
ftr-395	558	81	privileges	privilege	NOUN
ftr-395	558	82	of	of	ADP
ftr-395	558	83	national	national	ADJ
ftr-395	558	84	citizenship	citizenship	NOUN
ftr-395	558	85	in	in	ADP
ftr-395	558	86	other	other	ADJ
ftr-395	558	87	states	state	NOUN
ftr-395	558	88	....	....	PUNCT
ftr-395	559	1	when	when	SCONJ
ftr-395	559	2	[	[	X
ftr-395	559	3	a	a	DET
ftr-395	559	4	citizen	citizen	NOUN
ftr-395	559	5	]	]	PUNCT
ftr-395	559	6	trades	trade	NOUN
ftr-395	559	7	,	,	PUNCT
ftr-395	559	8	buys	buy	NOUN
ftr-395	559	9	,	,	PUNCT
ftr-395	559	10	or	or	CCONJ
ftr-395	559	11	sells	sell	NOUN
ftr-395	559	12	,	,	PUNCT
ftr-395	559	13	contracts	contract	NOUN
ftr-395	559	14	or	or	CCONJ
ftr-395	559	15	negotiates	negotiate	NOUN
ftr-395	559	16	across	across	ADP
ftr-395	559	17	the	the	DET
ftr-395	559	18	state	state	NOUN
ftr-395	559	19	line	line	NOUN
ftr-395	559	20	,	,	PUNCT
ftr-395	559	21	when	when	SCONJ
ftr-395	559	22	he	he	PRON
ftr-395	559	23	loans	loan	VERB
ftr-395	559	24	money	money	NOUN
ftr-395	559	25	or	or	CCONJ
ftr-395	559	26	takes	take	VERB
ftr-395	559	27	out	out	ADP
ftr-395	559	28	insurance	insurance	NOUN
ftr-395	559	29	in	in	ADP
ftr-395	559	30	new	new	PROPN
ftr-395	559	31	hampshire	hampshire	PROPN
ftr-395	559	32	,	,	PUNCT
ftr-395	559	33	whether	whether	SCONJ
ftr-395	559	34	in	in	ADP
ftr-395	559	35	doing	do	VERB
ftr-395	559	36	so	so	ADV
ftr-395	559	37	he	he	PRON
ftr-395	559	38	remains	remain	VERB
ftr-395	559	39	in	in	ADP
ftr-395	559	40	vermont	vermont	NOUN
ftr-395	559	41	or	or	CCONJ
ftr-395	559	42	not	not	PART
ftr-395	559	43	,	,	PUNCT
ftr-395	559	44	he	he	PRON
ftr-395	559	45	exercises	exercise	VERB
ftr-395	559	46	rights	right	NOUN
ftr-395	559	47	of	of	ADP
ftr-395	559	48	national	national	ADJ
ftr-395	559	49	citizenship	citizenship	NOUN
ftr-395	559	50	which	which	PRON
ftr-395	559	51	the	the	DET
ftr-395	559	52	law	law	NOUN
ftr-395	559	53	of	of	ADP
ftr-395	559	54	neither	neither	DET
ftr-395	559	55	state	state	NOUN
ftr-395	559	56	can	can	AUX
ftr-395	559	57	abridge	abridge	VERB
ftr-395	559	58	....	....	PUNCT
ftr-395	559	59	"	"	PUNCT
ftr-395	559	60	)	)	PUNCT
ftr-395	559	61	117	117	NUM
ftr-395	559	62	.	.	PUNCT
ftr-395	560	1	according	accord	VERB
ftr-395	560	2	to	to	ADP
ftr-395	560	3	then	then	ADV
ftr-395	560	4	chief	chief	PROPN
ftr-395	560	5	justice	justice	NOUN
ftr-395	560	6	rehnquist	rehnquist	PROPN
ftr-395	560	7	,	,	PUNCT
ftr-395	560	8	the	the	DET
ftr-395	560	9	saenz	saenz	PROPN
ftr-395	560	10	case	case	NOUN
ftr-395	560	11	"	"	PUNCT
ftr-395	560	12	breathe[d	breathe[d	PROPN
ftr-395	560	13	]	]	PUNCT
ftr-395	560	14	new	new	ADJ
ftr-395	560	15	life	life	NOUN
ftr-395	560	16	into	into	ADP
ftr-395	560	17	the	the	DET
ftr-395	560	18	previously	previously	ADV
ftr-395	560	19	dormant	dormant	ADJ
ftr-395	560	20	privileges	privilege	NOUN
ftr-395	560	21	and	and	CCONJ
ftr-395	560	22	immunities	immunity	NOUN
ftr-395	560	23	clause	clause	NOUN
ftr-395	560	24	of	of	ADP
ftr-395	560	25	the	the	DET
ftr-395	560	26	14th	14th	ADJ
ftr-395	560	27	amendment	amendment	NOUN
ftr-395	560	28	.	.	PUNCT
ftr-395	560	29	"	"	PUNCT
ftr-395	561	1	saenz	saenz	PROPN
ftr-395	561	2	,	,	PUNCT
ftr-395	561	3	526	526	NUM
ftr-395	561	4	u.s	u.s	PROPN
ftr-395	561	5	.	.	PROPN
ftr-395	561	6	at	at	ADP
ftr-395	561	7	511	511	NUM
ftr-395	561	8	(	(	PUNCT
ftr-395	561	9	rehnquist	rehnquist	NOUN
ftr-395	561	10	,	,	PUNCT
ftr-395	561	11	c.j	c.j	PROPN
ftr-395	561	12	.	.	PROPN
ftr-395	561	13	,	,	PUNCT
ftr-395	561	14	dissenting	dissent	VERB
ftr-395	561	15	)	)	PUNCT
ftr-395	561	16	.	.	PUNCT
ftr-395	562	1	the	the	DET
ftr-395	562	2	court	court	NOUN
ftr-395	562	3	's	's	PART
ftr-395	562	4	revitalization	revitalization	NOUN
ftr-395	562	5	reinvigorated	reinvigorate	VERB
ftr-395	562	6	academic	academic	ADJ
ftr-395	562	7	interest	interest	NOUN
ftr-395	562	8	.	.	PUNCT
ftr-395	563	1	see	see	VERB
ftr-395	563	2	scott	scott	PROPN
ftr-395	563	3	dodson	dodson	PROPN
ftr-395	563	4	,	,	PUNCT
ftr-395	563	5	vectoral	vectoral	ADJ
ftr-395	563	6	federalism	federalism	NOUN
ftr-395	563	7	,	,	PUNCT
ftr-395	563	8	20	20	NUM
ftr-395	563	9	ga	ga	PROPN
ftr-395	563	10	.	.	PUNCT
ftr-395	563	11	st	st	PROPN
ftr-395	563	12	.	.	PROPN
ftr-395	563	13	u.	u.	PROPN
ftr-395	563	14	l.	l.	PROPN
ftr-395	563	15	rev	rev	PROPN
ftr-395	563	16	.	.	PROPN
ftr-395	563	17	393	393	NUM
ftr-395	563	18	,	,	PUNCT
ftr-395	563	19	457	457	NUM
ftr-395	563	20	(	(	PUNCT
ftr-395	563	21	2003	2003	NUM
ftr-395	563	22	)	)	PUNCT
ftr-395	563	23	(	(	PUNCT
ftr-395	563	24	noting	note	VERB
ftr-395	563	25	that	that	SCONJ
ftr-395	563	26	"	"	PUNCT
ftr-395	563	27	the	the	DET
ftr-395	563	28	privileges	privilege	NOUN
ftr-395	563	29	or	or	CCONJ
ftr-395	563	30	immunities	immunity	NOUN
ftr-395	563	31	clause	clause	NOUN
ftr-395	563	32	is	be	AUX
ftr-395	563	33	experiencing	experience	VERB
ftr-395	563	34	academic	academic	ADJ
ftr-395	563	35	revival	revival	NOUN
ftr-395	563	36	"	"	PUNCT
ftr-395	563	37	)	)	PUNCT
ftr-395	563	38	.	.	PUNCT
ftr-395	564	1	118	118	NUM
ftr-395	564	2	.	.	PUNCT
ftr-395	564	3	saenz	saenz	PROPN
ftr-395	564	4	,	,	PUNCT
ftr-395	564	5	526	526	NUM
ftr-395	564	6	u.s	u.s	PROPN
ftr-395	564	7	.	.	PROPN
ftr-395	564	8	at	at	ADP
ftr-395	564	9	511	511	NUM
ftr-395	564	10	-	-	SYM
ftr-395	564	11	12	12	NUM
ftr-395	564	12	(	(	PUNCT
ftr-395	564	13	1999	1999	NUM
ftr-395	564	14	)	)	PUNCT
ftr-395	564	15	(	(	PUNCT
ftr-395	564	16	rehnquist	rehnquist	PROPN
ftr-395	564	17	,	,	PUNCT
ftr-395	564	18	j.	j.	PROPN
ftr-395	564	19	dissenting	dissent	VERB
ftr-395	564	20	)	)	PUNCT
ftr-395	564	21	.	.	PUNCT
ftr-395	565	1	119	119	NUM
ftr-395	565	2	.	.	PUNCT
ftr-395	566	1	i	i	PRON
ftr-395	566	2	d.	d.	PROPN
ftr-395	566	3	120	120	NUM
ftr-395	566	4	.	.	PUNCT
ftr-395	567	1	i	i	PRON
ftr-395	567	2	d.	d.	PROPN
ftr-395	567	3	121	121	NUM
ftr-395	567	4	.	.	PUNCT
ftr-395	568	1	metzger	metzger	PROPN
ftr-395	568	2	,	,	PUNCT
ftr-395	568	3	supra	supra	PROPN
ftr-395	568	4	note	note	PROPN
ftr-395	568	5	113	113	NUM
ftr-395	568	6	,	,	PUNCT
ftr-395	568	7	at	at	ADP
ftr-395	568	8	1504	1504	NUM
ftr-395	568	9	(	(	PUNCT
ftr-395	568	10	stating	state	VERB
ftr-395	568	11	"	"	PUNCT
ftr-395	568	12	the	the	DET
ftr-395	568	13	court	court	NOUN
ftr-395	568	14	's	's	PART
ftr-395	568	15	efforts	effort	NOUN
ftr-395	568	16	to	to	PART
ftr-395	568	17	render	render	VERB
ftr-395	568	18	this	this	DET
ftr-395	568	19	standard	standard	NOUN
ftr-395	568	20	[	[	X
ftr-395	568	21	the	the	DET
ftr-395	568	22	'	'	PUNCT
ftr-395	568	23	fundamental	fundamental	ADJ
ftr-395	568	24	'	'	PUNCT
ftr-395	568	25	right	right	ADJ
ftr-395	568	26	standard	standard	NOUN
ftr-395	568	27	]	]	PUNCT
ftr-395	568	28	operational	operational	ADJ
ftr-395	568	29	again	again	ADV
ftr-395	568	30	have	have	AUX
ftr-395	568	31	not	not	PART
ftr-395	568	32	been	be	AUX
ftr-395	568	33	models	model	NOUN
ftr-395	568	34	of	of	ADP
ftr-395	568	35	consistency	consistency	NOUN
ftr-395	568	36	.	.	PUNCT
ftr-395	568	37	"	"	PUNCT
ftr-395	568	38	)	)	PUNCT
ftr-395	568	39	.	.	PUNCT
ftr-395	569	1	[	[	X
ftr-395	569	2	vol	vol	NOUN
ftr-395	569	3	.	.	NOUN
ftr-395	569	4	8:8	8:8	NUM
ftr-395	569	5	tax	tax	NOUN
ftr-395	569	6	my	my	PRON
ftr-395	569	7	ride	ride	NOUN
ftr-395	569	8	such	such	ADJ
ftr-395	569	9	rights	right	NOUN
ftr-395	569	10	relevant	relevant	ADJ
ftr-395	569	11	here	here	ADV
ftr-395	569	12	include	include	VERB
ftr-395	569	13	the	the	DET
ftr-395	569	14	right	right	NOUN
ftr-395	569	15	to	to	PART
ftr-395	569	16	commute	commute	VERB
ftr-395	569	17	;	;	PUNCT
ftr-395	569	18	or	or	CCONJ
ftr-395	569	19	as	as	SCONJ
ftr-395	569	20	it	it	PRON
ftr-395	569	21	was	be	AUX
ftr-395	569	22	phrased	phrase	VERB
ftr-395	569	23	in	in	ADP
ftr-395	569	24	the	the	DET
ftr-395	569	25	early	early	ADJ
ftr-395	569	26	19th	19th	ADJ
ftr-395	569	27	century	century	NOUN
ftr-395	569	28	in	in	ADP
ftr-395	569	29	a	a	DET
ftr-395	569	30	discussion	discussion	NOUN
ftr-395	569	31	of	of	ADP
ftr-395	569	32	the	the	DET
ftr-395	569	33	iv	iv	NOUN
ftr-395	569	34	amendment	amendment	NOUN
ftr-395	569	35	,	,	PUNCT
ftr-395	569	36	the	the	DET
ftr-395	569	37	"	"	PUNCT
ftr-395	569	38	right	right	NOUN
ftr-395	569	39	of	of	ADP
ftr-395	569	40	a	a	DET
ftr-395	569	41	citizen	citizen	NOUN
ftr-395	569	42	of	of	ADP
ftr-395	569	43	one	one	NUM
ftr-395	569	44	state	state	NOUN
ftr-395	569	45	to	to	PART
ftr-395	569	46	pass	pass	VERB
ftr-395	569	47	through	through	ADV
ftr-395	569	48	,	,	PUNCT
ftr-395	569	49	or	or	CCONJ
ftr-395	569	50	to	to	PART
ftr-395	569	51	reside	reside	VERB
ftr-395	569	52	in	in	ADP
ftr-395	569	53	any	any	DET
ftr-395	569	54	other	other	ADJ
ftr-395	569	55	state	state	NOUN
ftr-395	569	56	,	,	PUNCT
ftr-395	569	57	for	for	ADP
ftr-395	569	58	purposes	purpose	NOUN
ftr-395	569	59	of	of	ADP
ftr-395	569	60	trade	trade	NOUN
ftr-395	569	61	,	,	PUNCT
ftr-395	569	62	agriculture	agriculture	NOUN
ftr-395	569	63	,	,	PUNCT
ftr-395	569	64	professional	professional	ADJ
ftr-395	569	65	pursuits	pursuit	NOUN
ftr-395	569	66	,	,	PUNCT
ftr-395	569	67	or	or	CCONJ
ftr-395	569	68	otherwise	otherwise	ADV
ftr-395	569	69	...	...	PUNCT
ftr-395	569	70	,,122	,,122	PUNCT
ftr-395	569	71	and	and	CCONJ
ftr-395	569	72	the	the	DET
ftr-395	569	73	right	right	NOUN
ftr-395	569	74	to	to	PART
ftr-395	569	75	be	be	AUX
ftr-395	569	76	free	free	ADJ
ftr-395	569	77	of	of	ADP
ftr-395	569	78	discriminatory	discriminatory	ADJ
ftr-395	569	79	taxation	taxation	NOUN
ftr-395	569	80	,	,	PUNCT
ftr-395	569	81	or	or	CCONJ
ftr-395	569	82	,	,	PUNCT
ftr-395	569	83	again	again	ADV
ftr-395	569	84	,	,	PUNCT
ftr-395	569	85	as	as	SCONJ
ftr-395	569	86	phrased	phrase	VERB
ftr-395	569	87	in	in	ADP
ftr-395	569	88	the	the	DET
ftr-395	569	89	landmark	landmark	NOUN
ftr-395	569	90	123	123	NUM
ftr-395	569	91	corfield	corfield	NOUN
ftr-395	569	92	opinion	opinion	NOUN
ftr-395	569	93	,	,	PUNCT
ftr-395	569	94	"	"	PUNCT
ftr-395	569	95	an	an	DET
ftr-395	569	96	exemption	exemption	NOUN
ftr-395	569	97	from	from	ADP
ftr-395	569	98	higher	high	ADJ
ftr-395	569	99	taxes	taxis	NOUN
ftr-395	569	100	or	or	CCONJ
ftr-395	569	101	impositions	imposition	NOUN
ftr-395	569	102	than	than	SCONJ
ftr-395	569	103	are	be	AUX
ftr-395	569	104	paid	pay	VERB
ftr-395	569	105	by	by	ADP
ftr-395	569	106	the	the	DET
ftr-395	569	107	other	other	ADJ
ftr-395	569	108	citizens	citizen	NOUN
ftr-395	569	109	of	of	ADP
ftr-395	569	110	the	the	DET
ftr-395	569	111	state	state	NOUN
ftr-395	569	112	....	....	PUNCT
ftr-395	569	113	.	.	PUNCT
ftr-395	570	1	combined	combine	VERB
ftr-395	570	2	,	,	PUNCT
ftr-395	570	3	these	these	DET
ftr-395	570	4	rights	right	NOUN
ftr-395	570	5	have	have	AUX
ftr-395	570	6	been	be	AUX
ftr-395	570	7	explicitly	explicitly	ADV
ftr-395	570	8	recognized	recognize	VERB
ftr-395	570	9	by	by	ADP
ftr-395	570	10	the	the	DET
ftr-395	570	11	court	court	NOUN
ftr-395	570	12	at	at	ADV
ftr-395	570	13	least	least	ADJ
ftr-395	570	14	twice	twice	ADV
ftr-395	570	15	:	:	PUNCT
ftr-395	570	16	first	first	ADV
ftr-395	570	17	,	,	PUNCT
ftr-395	570	18	in	in	ADP
ftr-395	570	19	ward	ward	NOUN
ftr-395	570	20	v.	v.	ADP
ftr-395	570	21	maryland	maryland	PROPN
ftr-395	570	22	,	,	PUNCT
ftr-395	570	23	'	'	PUNCT
ftr-395	570	24	5	5	NUM
ftr-395	570	25	and	and	CCONJ
ftr-395	570	26	then	then	ADV
ftr-395	570	27	again	again	ADV
ftr-395	570	28	in	in	ADP
ftr-395	570	29	hicklin	hicklin	PROPN
ftr-395	571	1	v.	v.	CCONJ
ftr-395	571	2	orbeck.126	orbeck.126	ADP
ftr-395	571	3	the	the	DET
ftr-395	571	4	hicklin	hicklin	PROPN
ftr-395	571	5	court	court	NOUN
ftr-395	571	6	summarized	summarize	VERB
ftr-395	571	7	the	the	DET
ftr-395	571	8	protection	protection	NOUN
ftr-395	571	9	afforded	afford	VERB
ftr-395	571	10	by	by	ADP
ftr-395	571	11	the	the	DET
ftr-395	571	12	clause	clause	NOUN
ftr-395	571	13	:	:	PUNCT
ftr-395	571	14	"	"	PUNCT
ftr-395	571	15	a	a	DET
ftr-395	571	16	resident	resident	NOUN
ftr-395	571	17	of	of	ADP
ftr-395	571	18	one	one	NUM
ftr-395	571	19	state	state	NOUN
ftr-395	571	20	is	be	AUX
ftr-395	571	21	constitutionally	constitutionally	ADV
ftr-395	571	22	entitled	entitle	VERB
ftr-395	571	23	to	to	PART
ftr-395	571	24	travel	travel	VERB
ftr-395	571	25	to	to	ADP
ftr-395	571	26	another	another	DET
ftr-395	571	27	state	state	NOUN
ftr-395	571	28	for	for	ADP
ftr-395	571	29	purposes	purpose	NOUN
ftr-395	571	30	of	of	ADP
ftr-395	571	31	employment	employment	NOUN
ftr-395	571	32	free	free	ADJ
ftr-395	571	33	from	from	ADP
ftr-395	571	34	discriminatory	discriminatory	ADJ
ftr-395	571	35	restrictions	restriction	NOUN
ftr-395	571	36	in	in	ADP
ftr-395	571	37	favor	favor	NOUN
ftr-395	571	38	of	of	ADP
ftr-395	571	39	state	state	NOUN
ftr-395	571	40	residents	resident	NOUN
ftr-395	571	41	imposed	impose	VERB
ftr-395	571	42	by	by	ADP
ftr-395	571	43	the	the	DET
ftr-395	571	44	other	other	ADJ
ftr-395	571	45	state	state	NOUN
ftr-395	571	46	.	.	PUNCT
ftr-395	571	47	'	'	PUNCT
ftr-395	572	1	'	'	PUNCT
ftr-395	572	2	127	127	NUM
ftr-395	572	3	this	this	DET
ftr-395	572	4	right	right	NOUN
ftr-395	572	5	to	to	PART
ftr-395	572	6	work	work	VERB
ftr-395	572	7	in	in	ADP
ftr-395	572	8	another	another	DET
ftr-395	572	9	state	state	NOUN
ftr-395	572	10	is	be	AUX
ftr-395	572	11	the	the	DET
ftr-395	572	12	second	second	ADJ
ftr-395	572	13	of	of	ADP
ftr-395	572	14	three	three	NUM
ftr-395	572	15	components	component	NOUN
ftr-395	572	16	of	of	ADP
ftr-395	572	17	the	the	DET
ftr-395	572	18	right	right	NOUN
ftr-395	572	19	to	to	PART
ftr-395	572	20	travel	travel	VERB
ftr-395	572	21	that	that	SCONJ
ftr-395	572	22	the	the	DET
ftr-395	572	23	saenz	saenz	PROPN
ftr-395	572	24	court	court	PROPN
ftr-395	572	25	articulated	articulate	VERB
ftr-395	572	26	.	.	PUNCT
ftr-395	573	1	28	28	NUM
ftr-395	574	1	the	the	DET
ftr-395	574	2	shared	share	VERB
ftr-395	574	3	goal	goal	NOUN
ftr-395	574	4	of	of	ADP
ftr-395	574	5	national	national	ADJ
ftr-395	574	6	unity	unity	NOUN
ftr-395	574	7	that	that	PRON
ftr-395	574	8	underpins	underpin	VERB
ftr-395	574	9	both	both	CCONJ
ftr-395	574	10	the	the	DET
ftr-395	574	11	commerce	commerce	NOUN
ftr-395	574	12	clause	clause	NOUN
ftr-395	574	13	and	and	CCONJ
ftr-395	574	14	the	the	DET
ftr-395	574	15	article	article	NOUN
ftr-395	574	16	iv	iv	NUM
ftr-395	574	17	privileges	privilege	NOUN
ftr-395	574	18	and	and	CCONJ
ftr-395	574	19	immunities	immunity	NOUN
ftr-395	574	20	clause	clause	NOUN
ftr-395	574	21	is	be	AUX
ftr-395	574	22	also	also	ADV
ftr-395	574	23	an	an	DET
ftr-395	574	24	aim	aim	NOUN
ftr-395	574	25	122	122	NUM
ftr-395	574	26	.	.	PUNCT
ftr-395	575	1	corfield	corfield	PROPN
ftr-395	575	2	v.	v.	PROPN
ftr-395	575	3	coryell	coryell	PROPN
ftr-395	575	4	,	,	PUNCT
ftr-395	575	5	6	6	NUM
ftr-395	575	6	f.	f.	PROPN
ftr-395	575	7	cas	cas	PROPN
ftr-395	575	8	.	.	PROPN
ftr-395	576	1	546	546	NUM
ftr-395	576	2	(	(	PUNCT
ftr-395	576	3	c.c.e.d	c.c.e.d	PROPN
ftr-395	576	4	.	.	PROPN
ftr-395	576	5	pa	pa	PROPN
ftr-395	576	6	.	.	PROPN
ftr-395	576	7	1823	1823	NUM
ftr-395	576	8	)	)	PUNCT
ftr-395	576	9	(	(	PUNCT
ftr-395	576	10	no	no	INTJ
ftr-395	576	11	.	.	NOUN
ftr-395	576	12	3230	3230	NUM
ftr-395	576	13	)	)	PUNCT
ftr-395	576	14	.	.	PUNCT
ftr-395	577	1	similarly	similarly	ADV
ftr-395	577	2	,	,	PUNCT
ftr-395	577	3	the	the	DET
ftr-395	577	4	saenz	saenz	PROPN
ftr-395	577	5	majority	majority	NOUN
ftr-395	577	6	defined	define	VERB
ftr-395	577	7	as	as	ADP
ftr-395	577	8	"	"	PUNCT
ftr-395	577	9	fundamental	fundamental	ADJ
ftr-395	577	10	"	"	PUNCT
ftr-395	577	11	the	the	DET
ftr-395	577	12	right	right	NOUN
ftr-395	577	13	to	to	PART
ftr-395	577	14	travel	travel	VERB
ftr-395	577	15	.	.	PUNCT
ftr-395	578	1	reference	reference	NOUN
ftr-395	578	2	to	to	PART
ftr-395	578	3	corfield	corfield	VERB
ftr-395	578	4	to	to	PART
ftr-395	578	5	define	define	VERB
ftr-395	578	6	the	the	DET
ftr-395	578	7	privileges	privilege	NOUN
ftr-395	578	8	and	and	CCONJ
ftr-395	578	9	immunities	immunity	NOUN
ftr-395	578	10	to	to	ADP
ftr-395	578	11	which	which	PRON
ftr-395	578	12	the	the	DET
ftr-395	578	13	14th	14th	ADJ
ftr-395	578	14	amendment	amendment	NOUN
ftr-395	578	15	applies	apply	VERB
ftr-395	578	16	is	be	AUX
ftr-395	578	17	sound	sound	ADJ
ftr-395	578	18	:	:	PUNCT
ftr-395	578	19	"	"	PUNCT
ftr-395	578	20	the	the	DET
ftr-395	578	21	meaning	meaning	NOUN
ftr-395	578	22	of	of	ADP
ftr-395	578	23	the	the	DET
ftr-395	578	24	terms	term	NOUN
ftr-395	578	25	'	'	PART
ftr-395	578	26	privileges	privilege	NOUN
ftr-395	578	27	'	'	PUNCT
ftr-395	578	28	and	and	CCONJ
ftr-395	578	29	'	'	PUNCT
ftr-395	578	30	immunities	immunity	NOUN
ftr-395	578	31	'	'	PUNCT
ftr-395	578	32	did	do	AUX
ftr-395	578	33	not	not	PART
ftr-395	578	34	change	change	VERB
ftr-395	578	35	when	when	SCONJ
ftr-395	578	36	they	they	PRON
ftr-395	578	37	were	be	AUX
ftr-395	578	38	repeated	repeat	VERB
ftr-395	578	39	in	in	ADP
ftr-395	578	40	the	the	DET
ftr-395	578	41	14th	14th	ADJ
ftr-395	578	42	amendment	amendment	NOUN
ftr-395	578	43	.	.	PUNCT
ftr-395	578	44	"	"	PUNCT
ftr-395	579	1	rich	rich	ADJ
ftr-395	579	2	,	,	PUNCT
ftr-395	579	3	supra	supra	PROPN
ftr-395	579	4	note	note	NOUN
ftr-395	579	5	115	115	NUM
ftr-395	579	6	,	,	PUNCT
ftr-395	579	7	at	at	ADP
ftr-395	579	8	215	215	NUM
ftr-395	579	9	.	.	PUNCT
ftr-395	580	1	see	see	VERB
ftr-395	580	2	also	also	ADV
ftr-395	580	3	michael	michael	PROPN
ftr-395	580	4	p.	p.	PROPN
ftr-395	580	5	o'connor	o'connor	PROPN
ftr-395	580	6	,	,	PUNCT
ftr-395	580	7	time	time	NOUN
ftr-395	580	8	out	out	ADP
ftr-395	580	9	of	of	ADP
ftr-395	580	10	mind	mind	NOUN
ftr-395	580	11	:	:	PUNCT
ftr-395	580	12	our	our	PRON
ftr-395	580	13	collective	collective	ADJ
ftr-395	580	14	amnesia	amnesia	NOUN
ftr-395	580	15	about	about	ADP
ftr-395	580	16	the	the	DET
ftr-395	580	17	history	history	NOUN
ftr-395	580	18	of	of	ADP
ftr-395	580	19	the	the	DET
ftr-395	580	20	privileges	privilege	NOUN
ftr-395	580	21	or	or	CCONJ
ftr-395	580	22	immunities	immunity	NOUN
ftr-395	580	23	clause	clause	NOUN
ftr-395	580	24	,	,	PUNCT
ftr-395	580	25	93	93	NUM
ftr-395	580	26	ky	ky	PROPN
ftr-395	580	27	.	.	PUNCT
ftr-395	581	1	l.	l.	PROPN
ftr-395	581	2	j.	j.	PROPN
ftr-395	581	3	659	659	PROPN
ftr-395	581	4	,	,	PUNCT
ftr-395	581	5	701	701	NUM
ftr-395	581	6	-	-	SYM
ftr-395	581	7	02	02	NUM
ftr-395	581	8	(	(	PUNCT
ftr-395	581	9	2005	2005	NUM
ftr-395	581	10	)	)	PUNCT
ftr-395	581	11	(	(	PUNCT
ftr-395	581	12	noting	note	VERB
ftr-395	581	13	that	that	SCONJ
ftr-395	581	14	the	the	DET
ftr-395	581	15	most	most	ADV
ftr-395	581	16	obvious	obvious	ADJ
ftr-395	581	17	place	place	NOUN
ftr-395	581	18	to	to	PART
ftr-395	581	19	begin	begin	VERB
ftr-395	581	20	understanding	understand	VERB
ftr-395	581	21	the	the	DET
ftr-395	581	22	meaning	meaning	NOUN
ftr-395	581	23	of	of	ADP
ftr-395	581	24	"	"	PUNCT
ftr-395	581	25	privileges	privilege	NOUN
ftr-395	581	26	or	or	CCONJ
ftr-395	581	27	immunities	immunity	NOUN
ftr-395	581	28	"	"	PUNCT
ftr-395	581	29	in	in	ADP
ftr-395	581	30	the	the	DET
ftr-395	581	31	14th	14th	ADJ
ftr-395	581	32	amendment	amendment	NOUN
ftr-395	581	33	is	be	AUX
ftr-395	581	34	by	by	ADP
ftr-395	581	35	reference	reference	NOUN
ftr-395	581	36	to	to	ADP
ftr-395	581	37	the	the	DET
ftr-395	581	38	"	"	PUNCT
ftr-395	581	39	nineteenth	nineteenth	ADJ
ftr-395	581	40	-	-	PUNCT
ftr-395	581	41	century	century	NOUN
ftr-395	581	42	understanding	understanding	NOUN
ftr-395	581	43	of	of	ADP
ftr-395	581	44	the	the	DET
ftr-395	581	45	original	original	ADJ
ftr-395	581	46	privileges	privilege	NOUN
ftr-395	581	47	and	and	CCONJ
ftr-395	581	48	immunities	immunity	NOUN
ftr-395	581	49	clause	clause	NOUN
ftr-395	581	50	"	"	PUNCT
ftr-395	581	51	)	)	PUNCT
ftr-395	581	52	(	(	PUNCT
ftr-395	581	53	citing	cite	VERB
ftr-395	581	54	corfield	corfield	PROPN
ftr-395	581	55	v.	v.	ADP
ftr-395	581	56	coryell	coryell	PROPN
ftr-395	581	57	,	,	PUNCT
ftr-395	581	58	6	6	NUM
ftr-395	581	59	f.	f.	PROPN
ftr-395	581	60	cas	cas	PROPN
ftr-395	581	61	.	.	PROPN
ftr-395	582	1	546	546	NUM
ftr-395	582	2	(	(	PUNCT
ftr-395	582	3	c.c.e.d	c.c.e.d	PROPN
ftr-395	582	4	.	.	PROPN
ftr-395	582	5	pa	pa	PROPN
ftr-395	582	6	.	.	PROPN
ftr-395	582	7	1823	1823	NUM
ftr-395	582	8	)	)	PUNCT
ftr-395	582	9	(	(	PUNCT
ftr-395	582	10	no	no	INTJ
ftr-395	582	11	.	.	NOUN
ftr-395	582	12	3,230	3,230	NUM
ftr-395	582	13	)	)	PUNCT
ftr-395	582	14	)	)	PUNCT
ftr-395	582	15	.	.	PUNCT
ftr-395	583	1	123	123	NUM
ftr-395	583	2	.	.	PUNCT
ftr-395	584	1	saenz	saenz	PROPN
ftr-395	584	2	,	,	PUNCT
ftr-395	584	3	526	526	NUM
ftr-395	584	4	u.s	u.s	PROPN
ftr-395	584	5	.	.	PROPN
ftr-395	584	6	at	at	ADP
ftr-395	584	7	524	524	NUM
ftr-395	584	8	(	(	PUNCT
ftr-395	584	9	thomas	thomas	PROPN
ftr-395	584	10	,	,	PUNCT
ftr-395	584	11	j.	j.	PROPN
ftr-395	584	12	dissenting	dissenting	PROPN
ftr-395	584	13	)	)	PUNCT
ftr-395	584	14	(	(	PUNCT
ftr-395	584	15	referring	refer	VERB
ftr-395	584	16	to	to	ADP
ftr-395	584	17	corfield	corfield	NOUN
ftr-395	584	18	v.	v.	ADP
ftr-395	584	19	coryell	coryell	PROPN
ftr-395	584	20	as	as	ADP
ftr-395	584	21	"	"	PUNCT
ftr-395	584	22	justice	justice	NOUN
ftr-395	584	23	bushron	bushron	VERB
ftr-395	584	24	washington	washington	PROPN
ftr-395	584	25	's	's	PART
ftr-395	584	26	landmark	landmark	PROPN
ftr-395	584	27	opinion	opinion	NOUN
ftr-395	584	28	.	.	PUNCT
ftr-395	585	1	"	"	PUNCT
ftr-395	585	2	)	)	PUNCT
ftr-395	585	3	124	124	NUM
ftr-395	585	4	.	.	PUNCT
ftr-395	586	1	corfield	corfield	PROPN
ftr-395	586	2	v.	v.	PROPN
ftr-395	586	3	coryell	coryell	PROPN
ftr-395	586	4	,	,	PUNCT
ftr-395	586	5	6	6	NUM
ftr-395	586	6	f.	f.	PROPN
ftr-395	586	7	cas	cas	PROPN
ftr-395	586	8	.	.	PROPN
ftr-395	587	1	546	546	NUM
ftr-395	587	2	,	,	PUNCT
ftr-395	587	3	552	552	NUM
ftr-395	587	4	(	(	PUNCT
ftr-395	587	5	c.c.e.d	c.c.e.d	PROPN
ftr-395	587	6	.	.	PROPN
ftr-395	587	7	pa	pa	PROPN
ftr-395	587	8	.	.	PROPN
ftr-395	587	9	1823	1823	NUM
ftr-395	587	10	)	)	PUNCT
ftr-395	587	11	(	(	PUNCT
ftr-395	587	12	no	no	INTJ
ftr-395	587	13	.	.	NOUN
ftr-395	587	14	3230	3230	NUM
ftr-395	587	15	)	)	PUNCT
ftr-395	587	16	.	.	PUNCT
ftr-395	588	1	see	see	VERB
ftr-395	588	2	also	also	ADV
ftr-395	588	3	tracy	tracy	PROPN
ftr-395	588	4	a.	a.	PROPN
ftr-395	588	5	kaye	kaye	PROPN
ftr-395	588	6	,	,	PUNCT
ftr-395	588	7	tax	tax	NOUN
ftr-395	588	8	discrimination	discrimination	NOUN
ftr-395	588	9	:	:	PUNCT
ftr-395	588	10	a	a	DET
ftr-395	588	11	comparative	comparative	ADJ
ftr-395	588	12	analysis	analysis	NOUN
ftr-395	588	13	of	of	ADP
ftr-395	588	14	u.s	u.s	PROPN
ftr-395	588	15	.	.	PROPN
ftr-395	588	16	&	&	CCONJ
ftr-395	588	17	eu	eu	PROPN
ftr-395	588	18	approaches	approach	NOUN
ftr-395	588	19	,	,	PUNCT
ftr-395	588	20	7	7	NUM
ftr-395	588	21	fla	fla	NOUN
ftr-395	588	22	.	.	PUNCT
ftr-395	589	1	tax	tax	PROPN
ftr-395	589	2	rev	rev	PROPN
ftr-395	589	3	.	.	PROPN
ftr-395	589	4	47	47	NUM
ftr-395	589	5	,	,	PUNCT
ftr-395	589	6	82	82	NUM
ftr-395	589	7	(	(	PUNCT
ftr-395	589	8	2005	2005	NUM
ftr-395	589	9	)	)	PUNCT
ftr-395	589	10	(	(	PUNCT
ftr-395	589	11	noting	note	VERB
ftr-395	589	12	that	that	SCONJ
ftr-395	589	13	"	"	PUNCT
ftr-395	589	14	the	the	DET
ftr-395	589	15	freedom	freedom	NOUN
ftr-395	589	16	from	from	ADP
ftr-395	589	17	discriminatory	discriminatory	ADJ
ftr-395	589	18	taxation	taxation	NOUN
ftr-395	589	19	had	have	AUX
ftr-395	589	20	previously	previously	ADV
ftr-395	589	21	been	be	AUX
ftr-395	589	22	named	name	VERB
ftr-395	589	23	as	as	ADP
ftr-395	589	24	a	a	DET
ftr-395	589	25	fundamental	fundamental	ADJ
ftr-395	589	26	right	right	NOUN
ftr-395	589	27	.	.	PUNCT
ftr-395	589	28	"	"	PUNCT
ftr-395	589	29	)	)	PUNCT
ftr-395	590	1	(	(	PUNCT
ftr-395	590	2	citing	cite	VERB
ftr-395	590	3	gary	gary	PROPN
ftr-395	590	4	j.	j.	PROPN
ftr-395	590	5	simson	simson	PROPN
ftr-395	590	6	,	,	PUNCT
ftr-395	590	7	discrimination	discrimination	NOUN
ftr-395	590	8	against	against	ADP
ftr-395	590	9	non	non	NOUN
ftr-395	590	10	-	-	NOUN
ftr-395	590	11	residents	resident	NOUN
ftr-395	590	12	and	and	CCONJ
ftr-395	590	13	the	the	DET
ftr-395	590	14	privileges	privilege	NOUN
ftr-395	590	15	and	and	CCONJ
ftr-395	590	16	immunities	immunity	NOUN
ftr-395	590	17	clause	clause	NOUN
ftr-395	590	18	of	of	ADP
ftr-395	590	19	article	article	NOUN
ftr-395	590	20	iv	iv	NUM
ftr-395	590	21	,	,	PUNCT
ftr-395	590	22	128	128	NUM
ftr-395	590	23	u.	u.	NOUN
ftr-395	590	24	pa	pa	PROPN
ftr-395	590	25	.	.	PUNCT
ftr-395	590	26	l.	l.	PROPN
ftr-395	590	27	rev	rev	PROPN
ftr-395	590	28	.	.	PROPN
ftr-395	590	29	379	379	NUM
ftr-395	590	30	(	(	PUNCT
ftr-395	590	31	1979	1979	NUM
ftr-395	590	32	)	)	PUNCT
ftr-395	590	33	(	(	PUNCT
ftr-395	590	34	citing	cite	VERB
ftr-395	590	35	corfield	corfield	PROPN
ftr-395	590	36	v.	v.	ADP
ftr-395	590	37	coryell	coryell	PROPN
ftr-395	590	38	,	,	PUNCT
ftr-395	590	39	6	6	NUM
ftr-395	590	40	f.	f.	PROPN
ftr-395	590	41	cas	cas	PROPN
ftr-395	590	42	.	.	PROPN
ftr-395	590	43	546	546	NUM
ftr-395	590	44	,	,	PUNCT
ftr-395	590	45	551	551	NUM
ftr-395	590	46	(	(	PUNCT
ftr-395	590	47	c.c.e.d	c.c.e.d	PROPN
ftr-395	590	48	.	.	PROPN
ftr-395	590	49	pa	pa	PROPN
ftr-395	590	50	.	.	PROPN
ftr-395	590	51	1823	1823	NUM
ftr-395	590	52	)	)	PUNCT
ftr-395	590	53	(	(	PUNCT
ftr-395	590	54	no	no	INTJ
ftr-395	590	55	.	.	NOUN
ftr-395	590	56	3230	3230	NUM
ftr-395	590	57	)	)	PUNCT
ftr-395	590	58	)	)	PUNCT
ftr-395	590	59	)	)	PUNCT
ftr-395	590	60	.	.	PUNCT
ftr-395	591	1	125	125	NUM
ftr-395	591	2	.	.	X
ftr-395	591	3	79	79	NUM
ftr-395	592	1	u.s	u.s	PROPN
ftr-395	592	2	.	.	PROPN
ftr-395	592	3	418	418	NUM
ftr-395	592	4	(	(	PUNCT
ftr-395	592	5	12	12	NUM
ftr-395	592	6	wall	wall	NOUN
ftr-395	592	7	.	.	PUNCT
ftr-395	592	8	)	)	PUNCT
ftr-395	593	1	(	(	PUNCT
ftr-395	593	2	1870	1870	NUM
ftr-395	593	3	)	)	PUNCT
ftr-395	593	4	.	.	PUNCT
ftr-395	594	1	126	126	NUM
ftr-395	594	2	.	.	PUNCT
ftr-395	594	3	437	437	NUM
ftr-395	594	4	u.s	u.s	PROPN
ftr-395	594	5	.	.	PROPN
ftr-395	594	6	518	518	NUM
ftr-395	594	7	(	(	PUNCT
ftr-395	594	8	1978	1978	NUM
ftr-395	594	9	)	)	PUNCT
ftr-395	594	10	.	.	PUNCT
ftr-395	595	1	127	127	NUM
ftr-395	595	2	.	.	PUNCT
ftr-395	596	1	hicklin	hicklin	PROPN
ftr-395	596	2	,	,	PUNCT
ftr-395	596	3	437	437	NUM
ftr-395	596	4	u.s	u.s	PROPN
ftr-395	596	5	.	.	PROPN
ftr-395	596	6	at	at	ADP
ftr-395	596	7	525	525	NUM
ftr-395	596	8	(	(	PUNCT
ftr-395	596	9	citing	cite	VERB
ftr-395	596	10	ward	ward	NOUN
ftr-395	596	11	v.	v.	ADP
ftr-395	596	12	maryland	maryland	PROPN
ftr-395	596	13	79	79	NUM
ftr-395	596	14	u.s	u.s	PROPN
ftr-395	596	15	.	.	PROPN
ftr-395	596	16	418	418	NUM
ftr-395	596	17	(	(	PUNCT
ftr-395	596	18	12	12	NUM
ftr-395	596	19	well	well	NOUN
ftr-395	596	20	.	.	PUNCT
ftr-395	596	21	)	)	PUNCT
ftr-395	597	1	(	(	PUNCT
ftr-395	597	2	1870	1870	NUM
ftr-395	597	3	)	)	PUNCT
ftr-395	597	4	)	)	PUNCT
ftr-395	597	5	.	.	PUNCT
ftr-395	598	1	128	128	NUM
ftr-395	598	2	.	.	PUNCT
ftr-395	598	3	saenz	saenz	PROPN
ftr-395	598	4	,	,	PUNCT
ftr-395	598	5	526	526	NUM
ftr-395	598	6	u.s	u.s	PROPN
ftr-395	598	7	.	.	PROPN
ftr-395	598	8	at	at	ADP
ftr-395	598	9	500	500	NUM
ftr-395	598	10	,	,	PUNCT
ftr-395	598	11	the	the	DET
ftr-395	598	12	first	first	ADJ
ftr-395	598	13	component	component	NOUN
ftr-395	598	14	is	be	AUX
ftr-395	598	15	the	the	DET
ftr-395	598	16	right	right	NOUN
ftr-395	598	17	of	of	ADP
ftr-395	598	18	a	a	DET
ftr-395	598	19	citizen	citizen	NOUN
ftr-395	598	20	of	of	ADP
ftr-395	598	21	one	one	NUM
ftr-395	598	22	state	state	NOUN
ftr-395	598	23	to	to	PART
ftr-395	598	24	enter	enter	VERB
ftr-395	598	25	and	and	CCONJ
ftr-395	598	26	leave	leave	VERB
ftr-395	598	27	another	another	PRON
ftr-395	598	28	,	,	PUNCT
ftr-395	598	29	and	and	CCONJ
ftr-395	598	30	the	the	DET
ftr-395	598	31	final	final	ADJ
ftr-395	598	32	component	component	NOUN
ftr-395	598	33	is	be	AUX
ftr-395	598	34	the	the	DET
ftr-395	598	35	right	right	NOUN
ftr-395	598	36	to	to	PART
ftr-395	598	37	be	be	AUX
ftr-395	598	38	treated	treat	VERB
ftr-395	598	39	like	like	ADP
ftr-395	598	40	other	other	ADJ
ftr-395	598	41	citizens	citizen	NOUN
ftr-395	598	42	once	once	SCONJ
ftr-395	598	43	one	one	NUM
ftr-395	598	44	elects	elect	NOUN
ftr-395	598	45	to	to	PART
ftr-395	598	46	become	become	VERB
ftr-395	598	47	a	a	DET
ftr-395	598	48	resident	resident	NOUN
ftr-395	598	49	of	of	ADP
ftr-395	598	50	that	that	DET
ftr-395	598	51	state	state	NOUN
ftr-395	598	52	.	.	PUNCT
ftr-395	599	1	i	i	PRON
ftr-395	599	2	d.	d.	PROPN
ftr-395	599	3	2008	2008	NUM
ftr-395	599	4	]	]	PUNCT
ftr-395	600	1	florida	florida	PROPN
ftr-395	600	2	tax	tax	PROPN
ftr-395	600	3	review	review	NOUN
ftr-395	600	4	animating	animate	VERB
ftr-395	600	5	the	the	DET
ftr-395	600	6	14th	14th	ADJ
ftr-395	600	7	amendment	amendment	NOUN
ftr-395	600	8	privileges	privilege	NOUN
ftr-395	600	9	or	or	CCONJ
ftr-395	600	10	immunities	immunity	NOUN
ftr-395	600	11	clause	clause	NOUN
ftr-395	600	12	.	.	PUNCT
ftr-395	601	1	2	2	NUM
ftr-395	601	2	9	9	NUM
ftr-395	601	3	indeed	indeed	ADV
ftr-395	601	4	,	,	PUNCT
ftr-395	601	5	recent	recent	ADJ
ftr-395	601	6	scholarly	scholarly	ADJ
ftr-395	601	7	effort	effort	NOUN
ftr-395	601	8	addressing	address	VERB
ftr-395	601	9	and	and	CCONJ
ftr-395	601	10	valuing	value	VERB
ftr-395	601	11	the	the	DET
ftr-395	601	12	14th	14th	ADJ
ftr-395	601	13	amendment	amendment	NOUN
ftr-395	601	14	privileges	privilege	NOUN
ftr-395	601	15	or	or	CCONJ
ftr-395	601	16	immunities	immunity	NOUN
ftr-395	601	17	clause	clause	NOUN
ftr-395	601	18	emphasizes	emphasize	VERB
ftr-395	601	19	the	the	DET
ftr-395	601	20	critical	critical	ADJ
ftr-395	601	21	national	national	ADJ
ftr-395	601	22	building	building	NOUN
ftr-395	601	23	component	component	NOUN
ftr-395	601	24	of	of	ADP
ftr-395	601	25	the	the	DET
ftr-395	601	26	clause	clause	NOUN
ftr-395	601	27	.	.	PUNCT
ftr-395	601	28	'	'	PUNCT
ftr-395	602	1	3	3	NUM
ftr-395	602	2	0	0	NUM
ftr-395	602	3	william	william	PROPN
ftr-395	602	4	j.	j.	PROPN
ftr-395	602	5	rich	rich	PROPN
ftr-395	602	6	,	,	PUNCT
ftr-395	602	7	for	for	ADP
ftr-395	602	8	example	example	NOUN
ftr-395	602	9	,	,	PUNCT
ftr-395	602	10	undertakes	undertake	VERB
ftr-395	602	11	a	a	DET
ftr-395	602	12	careful	careful	ADJ
ftr-395	602	13	examination	examination	NOUN
ftr-395	602	14	of	of	ADP
ftr-395	602	15	the	the	DET
ftr-395	602	16	historic	historic	ADJ
ftr-395	602	17	context	context	NOUN
ftr-395	602	18	of	of	ADP
ftr-395	602	19	the	the	DET
ftr-395	602	20	14th	14th	ADJ
ftr-395	602	21	amendment	amendment	NOUN
ftr-395	602	22	,	,	PUNCT
ftr-395	602	23	and	and	CCONJ
ftr-395	602	24	persuasively	persuasively	ADV
ftr-395	602	25	concludes	conclude	VERB
ftr-395	602	26	that	that	SCONJ
ftr-395	602	27	the	the	DET
ftr-395	602	28	14th	14th	ADJ
ftr-395	602	29	amendment	amendment	NOUN
ftr-395	602	30	changed	change	VERB
ftr-395	602	31	[	[	X
ftr-395	602	32	the	the	DET
ftr-395	602	33	]	]	X
ftr-395	602	34	federal	federal	ADJ
ftr-395	602	35	balance	balance	NOUN
ftr-395	602	36	and	and	CCONJ
ftr-395	602	37	"	"	PUNCT
ftr-395	602	38	strengthened	strengthen	VERB
ftr-395	602	39	the	the	DET
ftr-395	602	40	values	value	NOUN
ftr-395	602	41	of	of	ADP
ftr-395	602	42	nationhood	nationhood	NOUN
ftr-395	602	43	,	,	PUNCT
ftr-395	602	44	equality	equality	NOUN
ftr-395	602	45	,	,	PUNCT
ftr-395	602	46	and	and	CCONJ
ftr-395	602	47	democracy	democracy	NOUN
ftr-395	602	48	.	.	PUNCT
ftr-395	602	49	'	'	PUNCT
ftr-395	603	1	131	131	NUM
ftr-395	603	2	professor	professor	NOUN
ftr-395	603	3	rich	rich	ADJ
ftr-395	603	4	emphasizes	emphasize	VERB
ftr-395	603	5	the	the	DET
ftr-395	603	6	"	"	PUNCT
ftr-395	603	7	central	central	ADJ
ftr-395	603	8	importance	importance	NOUN
ftr-395	603	9	of	of	ADP
ftr-395	603	10	national	national	ADJ
ftr-395	603	11	citizenship	citizenship	NOUN
ftr-395	603	12	and	and	CCONJ
ftr-395	603	13	democratic	democratic	ADJ
ftr-395	603	14	control	control	NOUN
ftr-395	603	15	"	"	PUNCT
ftr-395	603	16	to	to	ADP
ftr-395	603	17	the	the	DET
ftr-395	603	18	amendment	amendment	NOUN
ftr-395	603	19	.	.	PUNCT
ftr-395	604	1	132	132	NUM
ftr-395	604	2	rich	rich	ADJ
ftr-395	604	3	notes	note	VERB
ftr-395	604	4	the	the	DET
ftr-395	604	5	majority	majority	NOUN
ftr-395	604	6	opinion	opinion	NOUN
ftr-395	604	7	for	for	ADP
ftr-395	604	8	the	the	DET
ftr-395	604	9	slaughterhouse	slaughterhouse	PROPN
ftr-395	604	10	cases	case	NOUN
ftr-395	604	11	identified	identify	VERB
ftr-395	604	12	four	four	NUM
ftr-395	604	13	sources	source	NOUN
ftr-395	604	14	of	of	ADP
ftr-395	604	15	federal	federal	ADJ
ftr-395	604	16	privileges	privilege	NOUN
ftr-395	604	17	or	or	CCONJ
ftr-395	604	18	immunities	immunity	NOUN
ftr-395	604	19	:	:	PUNCT
ftr-395	604	20	negative	negative	ADJ
ftr-395	604	21	constraints	constraint	NOUN
ftr-395	604	22	in	in	ADP
ftr-395	604	23	the	the	DET
ftr-395	604	24	text	text	NOUN
ftr-395	604	25	of	of	ADP
ftr-395	604	26	the	the	DET
ftr-395	604	27	constitution	constitution	NOUN
ftr-395	604	28	;	;	PUNCT
ftr-395	604	29	rights	right	NOUN
ftr-395	604	30	derived	derive	VERB
ftr-395	604	31	from	from	ADP
ftr-395	604	32	the	the	DET
ftr-395	604	33	"	"	PUNCT
ftr-395	604	34	national	national	ADJ
ftr-395	604	35	character	character	NOUN
ftr-395	604	36	"	"	PUNCT
ftr-395	604	37	of	of	ADP
ftr-395	604	38	the	the	DET
ftr-395	604	39	government	government	NOUN
ftr-395	604	40	;	;	PUNCT
ftr-395	604	41	133	133	NUM
ftr-395	604	42	"	"	PUNCT
ftr-395	604	43	federal	federal	ADJ
ftr-395	604	44	privileges	privilege	NOUN
ftr-395	604	45	or	or	CCONJ
ftr-395	604	46	immunities	immunity	NOUN
ftr-395	604	47	incorporated	incorporate	VERB
ftr-395	604	48	[	[	PUNCT
ftr-395	604	49	into	into	ADP
ftr-395	604	50	]	]	X
ftr-395	604	51	the	the	DET
ftr-395	604	52	'	'	PUNCT
ftr-395	604	53	right	right	NOUN
ftr-395	604	54	to	to	PART
ftr-395	604	55	peaceably	peaceably	ADV
ftr-395	604	56	assemble	assemble	VERB
ftr-395	604	57	and	and	CCONJ
ftr-395	604	58	petition	petition	VERB
ftr-395	604	59	for	for	ADP
ftr-395	604	60	redress	redress	NOUN
ftr-395	604	61	of	of	ADP
ftr-395	604	62	grievances	grievance	NOUN
ftr-395	604	63	;	;	PUNCT
ftr-395	604	64	"	"	PUNCT
ftr-395	604	65	"	"	PUNCT
ftr-395	604	66	'	'	NUM
ftr-395	604	67	134	134	NUM
ftr-395	604	68	and	and	CCONJ
ftr-395	604	69	finally	finally	ADV
ftr-395	604	70	,	,	PUNCT
ftr-395	604	71	the	the	DET
ftr-395	604	72	"	"	PUNCT
ftr-395	604	73	right	right	NOUN
ftr-395	604	74	to	to	PART
ftr-395	604	75	use	use	VERB
ftr-395	604	76	the	the	DET
ftr-395	604	77	navigable	navigable	ADJ
ftr-395	604	78	waters	water	NOUN
ftr-395	604	79	of	of	ADP
ftr-395	604	80	the	the	DET
ftr-395	604	81	united	united	PROPN
ftr-395	604	82	states	states	PROPN
ftr-395	604	83	.	.	PUNCT
ftr-395	605	1	"	"	PUNCT
ftr-395	605	2	'	'	PUNCT
ftr-395	605	3	135	135	NUM
ftr-395	605	4	as	as	ADP
ftr-395	605	5	rich	rich	ADJ
ftr-395	605	6	points	point	NOUN
ftr-395	605	7	out	out	ADP
ftr-395	605	8	,	,	PUNCT
ftr-395	605	9	this	this	DET
ftr-395	605	10	last	last	ADJ
ftr-395	605	11	category	category	NOUN
ftr-395	605	12	is	be	AUX
ftr-395	605	13	"	"	PUNCT
ftr-395	605	14	fundamental	fundamental	ADJ
ftr-395	605	15	"	"	PUNCT
ftr-395	605	16	and	and	CCONJ
ftr-395	605	17	reflects	reflect	VERB
ftr-395	605	18	that	that	SCONJ
ftr-395	605	19	the	the	DET
ftr-395	605	20	"	"	PUNCT
ftr-395	605	21	right	right	NOUN
ftr-395	605	22	to	to	PART
ftr-395	605	23	use	use	VERB
ftr-395	605	24	navigable	navigable	ADJ
ftr-395	605	25	waters	water	NOUN
ftr-395	605	26	referred	refer	VERB
ftr-395	605	27	to	to	ADP
ftr-395	605	28	the	the	DET
ftr-395	605	29	commerce	commerce	NOUN
ftr-395	605	30	clause	clause	NOUN
ftr-395	605	31	.	.	PUNCT
ftr-395	606	1	"	"	PUNCT
ftr-395	606	2	'	'	PUNCT
ftr-395	606	3	36	36	NUM
ftr-395	606	4	this	this	DET
ftr-395	606	5	constitutional	constitutional	ADJ
ftr-395	606	6	overlap	overlap	NOUN
ftr-395	606	7	that	that	SCONJ
ftr-395	606	8	rich	rich	ADJ
ftr-395	606	9	identifies	identify	VERB
ftr-395	606	10	the	the	DET
ftr-395	606	11	right	right	NOUN
ftr-395	606	12	to	to	PART
ftr-395	606	13	use	use	VERB
ftr-395	606	14	navigable	navigable	ADJ
ftr-395	606	15	waters	water	NOUN
ftr-395	606	16	that	that	PRON
ftr-395	606	17	is	be	AUX
ftr-395	606	18	present	present	ADJ
ftr-395	606	19	in	in	ADP
ftr-395	606	20	both	both	CCONJ
ftr-395	606	21	the	the	DET
ftr-395	606	22	understanding	understanding	NOUN
ftr-395	606	23	of	of	ADP
ftr-395	606	24	federal	federal	ADJ
ftr-395	606	25	privileges	privilege	NOUN
ftr-395	606	26	or	or	CCONJ
ftr-395	606	27	immunities	immunity	NOUN
ftr-395	606	28	and	and	CCONJ
ftr-395	606	29	explicitly	explicitly	ADV
ftr-395	606	30	in	in	ADP
ftr-395	606	31	the	the	DET
ftr-395	606	32	commerce	commerce	NOUN
ftr-395	606	33	clause	clause	NOUN
ftr-395	606	34	illustrates	illustrate	VERB
ftr-395	606	35	the	the	DET
ftr-395	606	36	critical	critical	ADJ
ftr-395	606	37	role	role	NOUN
ftr-395	606	38	this	this	DET
ftr-395	606	39	interest	interest	NOUN
ftr-395	606	40	plays	play	VERB
ftr-395	606	41	in	in	ADP
ftr-395	606	42	our	our	PRON
ftr-395	606	43	union	union	NOUN
ftr-395	606	44	.	.	PUNCT
ftr-395	607	1	129	129	NUM
ftr-395	607	2	.	.	PUNCT
ftr-395	607	3	jide	jide	PROPN
ftr-395	607	4	nzelibe	nzelibe	PROPN
ftr-395	607	5	,	,	PUNCT
ftr-395	607	6	free	free	ADJ
ftr-395	607	7	movement	movement	NOUN
ftr-395	607	8	:	:	PUNCT
ftr-395	607	9	a	a	DET
ftr-395	607	10	federalist	federalist	ADJ
ftr-395	607	11	reinterpretation	reinterpretation	NOUN
ftr-395	607	12	,	,	PUNCT
ftr-395	607	13	49	49	NUM
ftr-395	607	14	am	am	NOUN
ftr-395	607	15	.	.	PUNCT
ftr-395	608	1	u.	u.	PROPN
ftr-395	608	2	l.	l.	PROPN
ftr-395	608	3	rev	rev	PROPN
ftr-395	608	4	.	.	PROPN
ftr-395	608	5	433	433	NUM
ftr-395	608	6	,	,	PUNCT
ftr-395	608	7	435	435	NUM
ftr-395	608	8	(	(	PUNCT
ftr-395	608	9	1999	1999	NUM
ftr-395	608	10	)	)	PUNCT
ftr-395	608	11	(	(	PUNCT
ftr-395	608	12	attempting	attempt	VERB
ftr-395	608	13	"	"	PUNCT
ftr-395	608	14	to	to	PART
ftr-395	608	15	dispel	dispel	VERB
ftr-395	608	16	the	the	DET
ftr-395	608	17	notion	notion	NOUN
ftr-395	608	18	that	that	SCONJ
ftr-395	608	19	the	the	DET
ftr-395	608	20	limitation	limitation	NOUN
ftr-395	608	21	on	on	ADP
ftr-395	608	22	a	a	DET
ftr-395	608	23	state	state	NOUN
ftr-395	608	24	's	's	PART
ftr-395	608	25	power	power	NOUN
ftr-395	608	26	to	to	PART
ftr-395	608	27	restrict	restrict	VERB
ftr-395	608	28	interstate	interstate	ADJ
ftr-395	608	29	travel	travel	NOUN
ftr-395	608	30	and	and	CCONJ
ftr-395	608	31	migration	migration	NOUN
ftr-395	608	32	is	be	AUX
ftr-395	608	33	based	base	VERB
ftr-395	608	34	upon	upon	SCONJ
ftr-395	608	35	a	a	DET
ftr-395	608	36	notion	notion	NOUN
ftr-395	608	37	of	of	ADP
ftr-395	608	38	a	a	DET
ftr-395	608	39	personal	personal	ADJ
ftr-395	608	40	right	right	NOUN
ftr-395	608	41	to	to	PART
ftr-395	608	42	travel	travel	VERB
ftr-395	608	43	"	"	PUNCT
ftr-395	608	44	.	.	PUNCT
ftr-395	608	45	.	.	PUNCT
ftr-395	608	46	.	.	PUNCT
ftr-395	609	1	and	and	CCONJ
ftr-395	609	2	instead	instead	ADV
ftr-395	609	3	positing	posit	VERB
ftr-395	609	4	that	that	SCONJ
ftr-395	609	5	"	"	PUNCT
ftr-395	609	6	this	this	DET
ftr-395	609	7	limitation	limitation	NOUN
ftr-395	609	8	,	,	PUNCT
ftr-395	609	9	like	like	ADP
ftr-395	609	10	the	the	DET
ftr-395	609	11	dormant	dormant	PROPN
ftr-395	609	12	commerce	commerce	PROPN
ftr-395	609	13	clause	clause	NOUN
ftr-395	609	14	,	,	PUNCT
ftr-395	609	15	is	be	AUX
ftr-395	609	16	traceable	traceable	ADJ
ftr-395	609	17	to	to	ADP
ftr-395	609	18	an	an	DET
ftr-395	609	19	idea	idea	NOUN
ftr-395	609	20	of	of	ADP
ftr-395	609	21	conserving	conserve	VERB
ftr-395	609	22	the	the	DET
ftr-395	609	23	political	political	ADJ
ftr-395	609	24	and	and	CCONJ
ftr-395	609	25	economic	economic	ADJ
ftr-395	609	26	union	union	NOUN
ftr-395	609	27	against	against	ADP
ftr-395	609	28	provincial	provincial	ADJ
ftr-395	609	29	state	state	NOUN
ftr-395	609	30	interests	interest	NOUN
ftr-395	609	31	.	.	PUNCT
ftr-395	609	32	"	"	PUNCT
ftr-395	609	33	)	)	PUNCT
ftr-395	610	1	(	(	PUNCT
ftr-395	610	2	citation	citation	NOUN
ftr-395	610	3	omitted	omit	VERB
ftr-395	610	4	)	)	PUNCT
ftr-395	610	5	.	.	PUNCT
ftr-395	611	1	130	130	NUM
ftr-395	611	2	.	.	PUNCT
ftr-395	612	1	e.g.	e.g.	ADV
ftr-395	612	2	,	,	PUNCT
ftr-395	612	3	rich	rich	ADJ
ftr-395	612	4	,	,	PUNCT
ftr-395	612	5	supra	supra	PROPN
ftr-395	612	6	note	note	PROPN
ftr-395	612	7	114	114	NUM
ftr-395	612	8	;	;	PUNCT
ftr-395	612	9	james	james	PROPN
ftr-395	612	10	w.	w.	PROPN
ftr-395	612	11	fox	fox	PROPN
ftr-395	612	12	,	,	PUNCT
ftr-395	612	13	jr	jr	PROPN
ftr-395	612	14	.	.	PROPN
ftr-395	612	15	,	,	PUNCT
ftr-395	612	16	democratic	democratic	ADJ
ftr-395	612	17	citizenship	citizenship	NOUN
ftr-395	612	18	&	&	CCONJ
ftr-395	612	19	congressional	congressional	ADJ
ftr-395	612	20	reconstruction	reconstruction	NOUN
ftr-395	612	21	:	:	PUNCT
ftr-395	612	22	defining	define	VERB
ftr-395	612	23	&	&	CCONJ
ftr-395	612	24	implementing	implement	VERB
ftr-395	612	25	the	the	DET
ftr-395	612	26	privileges	privilege	NOUN
ftr-395	612	27	&	&	CCONJ
ftr-395	612	28	immunities	immunity	NOUN
ftr-395	612	29	of	of	ADP
ftr-395	612	30	citizenship	citizenship	NOUN
ftr-395	612	31	,	,	PUNCT
ftr-395	612	32	13	13	NUM
ftr-395	612	33	temp	temp	NOUN
ftr-395	612	34	.	.	PUNCT
ftr-395	613	1	pol	pol	PROPN
ftr-395	613	2	.	.	PUNCT
ftr-395	613	3	&	&	CCONJ
ftr-395	613	4	civ	civ	PROPN
ftr-395	613	5	.	.	PROPN
ftr-395	614	1	rts	rts	PROPN
ftr-395	614	2	.	.	PUNCT
ftr-395	615	1	l.	l.	PROPN
ftr-395	615	2	rev	rev	PROPN
ftr-395	615	3	.	.	PROPN
ftr-395	616	1	453	453	NUM
ftr-395	616	2	(	(	PUNCT
ftr-395	616	3	2004	2004	NUM
ftr-395	616	4	)	)	PUNCT
ftr-395	616	5	(	(	PUNCT
ftr-395	616	6	considering	consider	VERB
ftr-395	616	7	the	the	DET
ftr-395	616	8	"	"	PUNCT
ftr-395	616	9	implementation	implementation	NOUN
ftr-395	616	10	of	of	ADP
ftr-395	616	11	the	the	DET
ftr-395	616	12	14th	14th	ADJ
ftr-395	616	13	amendment	amendment	NOUN
ftr-395	616	14	during	during	ADP
ftr-395	616	15	reconstruction	reconstruction	NOUN
ftr-395	616	16	through	through	ADP
ftr-395	616	17	the	the	DET
ftr-395	616	18	lens	lens	NOUN
ftr-395	616	19	of	of	ADP
ftr-395	616	20	democratic	democratic	ADJ
ftr-395	616	21	citizenship	citizenship	NOUN
ftr-395	616	22	"	"	PUNCT
ftr-395	616	23	)	)	PUNCT
ftr-395	616	24	;	;	PUNCT
ftr-395	616	25	thurgood	thurgood	PROPN
ftr-395	616	26	marshall	marshall	PROPN
ftr-395	616	27	,	,	PUNCT
ftr-395	616	28	reflections	reflection	NOUN
ftr-395	616	29	on	on	ADP
ftr-395	616	30	the	the	DET
ftr-395	616	31	bicentennial	bicentennial	NOUN
ftr-395	616	32	of	of	ADP
ftr-395	616	33	the	the	DET
ftr-395	616	34	united	united	PROPN
ftr-395	616	35	states	states	PROPN
ftr-395	616	36	constitution	constitution	NOUN
ftr-395	616	37	,	,	PUNCT
ftr-395	616	38	101	101	NUM
ftr-395	616	39	harv	harv	NOUN
ftr-395	616	40	.	.	PUNCT
ftr-395	617	1	l.	l.	PROPN
ftr-395	617	2	rev	rev	PROPN
ftr-395	617	3	.	.	PROPN
ftr-395	617	4	1	1	NUM
ftr-395	617	5	,	,	PUNCT
ftr-395	617	6	4	4	NUM
ftr-395	617	7	(	(	PUNCT
ftr-395	617	8	1987	1987	NUM
ftr-395	617	9	)	)	PUNCT
ftr-395	617	10	(	(	PUNCT
ftr-395	617	11	"	"	PUNCT
ftr-395	617	12	while	while	SCONJ
ftr-395	617	13	the	the	DET
ftr-395	617	14	union	union	NOUN
ftr-395	617	15	survived	survive	VERB
ftr-395	617	16	the	the	DET
ftr-395	617	17	civil	civil	ADJ
ftr-395	617	18	war	war	NOUN
ftr-395	617	19	,	,	PUNCT
ftr-395	617	20	the	the	DET
ftr-395	617	21	constitution	constitution	NOUN
ftr-395	617	22	did	do	VERB
ftr-395	617	23	not	not	PART
ftr-395	617	24	.	.	PUNCT
ftr-395	618	1	in	in	ADP
ftr-395	618	2	its	its	PRON
ftr-395	618	3	place	place	NOUN
ftr-395	618	4	arose	arise	VERB
ftr-395	618	5	a	a	DET
ftr-395	618	6	new	new	ADJ
ftr-395	618	7	,	,	PUNCT
ftr-395	618	8	more	more	ADV
ftr-395	618	9	promising	promising	ADJ
ftr-395	618	10	basis	basis	NOUN
ftr-395	618	11	for	for	ADP
ftr-395	618	12	justice	justice	NOUN
ftr-395	618	13	and	and	CCONJ
ftr-395	618	14	equality	equality	NOUN
ftr-395	618	15	,	,	PUNCT
ftr-395	618	16	the	the	DET
ftr-395	618	17	14th	14th	ADJ
ftr-395	618	18	amendment	amendment	NOUN
ftr-395	618	19	.	.	PUNCT
ftr-395	618	20	"	"	PUNCT
ftr-395	618	21	)	)	PUNCT
ftr-395	619	1	131	131	X
ftr-395	619	2	.	.	PUNCT
ftr-395	620	1	rich	rich	ADJ
ftr-395	620	2	,	,	PUNCT
ftr-395	620	3	supra	supra	PROPN
ftr-395	620	4	note	note	PROPN
ftr-395	620	5	114	114	NUM
ftr-395	620	6	,	,	PUNCT
ftr-395	620	7	at	at	ADP
ftr-395	620	8	158	158	NUM
ftr-395	620	9	.	.	PUNCT
ftr-395	620	10	132	132	NUM
ftr-395	620	11	.	.	PUNCT
ftr-395	621	1	i	i	PRON
ftr-395	621	2	d.	d.	PROPN
ftr-395	621	3	133	133	NUM
ftr-395	621	4	.	.	PUNCT
ftr-395	622	1	i	i	PRON
ftr-395	622	2	d.	d.	PROPN
ftr-395	622	3	(	(	PUNCT
ftr-395	622	4	citing	cite	VERB
ftr-395	622	5	the	the	DET
ftr-395	622	6	slaughter	slaughter	NOUN
ftr-395	622	7	-	-	PUNCT
ftr-395	622	8	house	house	NOUN
ftr-395	622	9	cases	case	NOUN
ftr-395	622	10	,	,	PUNCT
ftr-395	622	11	83	83	NUM
ftr-395	622	12	u.s	u.s	PROPN
ftr-395	622	13	.	.	PROPN
ftr-395	622	14	36	36	NUM
ftr-395	622	15	,	,	PUNCT
ftr-395	622	16	79	79	NUM
ftr-395	622	17	(	(	PUNCT
ftr-395	622	18	1873	1873	NUM
ftr-395	622	19	)	)	PUNCT
ftr-395	622	20	)	)	PUNCT
ftr-395	622	21	.	.	PUNCT
ftr-395	623	1	134	134	NUM
ftr-395	623	2	.	.	PUNCT
ftr-395	624	1	i	i	PRON
ftr-395	624	2	d.	d.	VERB
ftr-395	624	3	at	at	ADP
ftr-395	624	4	181	181	NUM
ftr-395	624	5	-	-	SYM
ftr-395	624	6	82	82	NUM
ftr-395	624	7	(	(	PUNCT
ftr-395	624	8	quoting	quote	VERB
ftr-395	624	9	slaughter	slaughter	NOUN
ftr-395	624	10	-	-	PUNCT
ftr-395	624	11	house	house	NOUN
ftr-395	624	12	cases	case	NOUN
ftr-395	624	13	,	,	PUNCT
ftr-395	624	14	83	83	NUM
ftr-395	624	15	u.s	u.s	PROPN
ftr-395	624	16	.	.	PROPN
ftr-395	624	17	36	36	NUM
ftr-395	624	18	,	,	PUNCT
ftr-395	624	19	79	79	NUM
ftr-395	624	20	(	(	PUNCT
ftr-395	624	21	1873	1873	NUM
ftr-395	624	22	)	)	PUNCT
ftr-395	624	23	)	)	PUNCT
ftr-395	624	24	.	.	PUNCT
ftr-395	625	1	135	135	NUM
ftr-395	625	2	.	.	PUNCT
ftr-395	626	1	i	i	PRON
ftr-395	626	2	d.	d.	VERB
ftr-395	626	3	at	at	ADP
ftr-395	626	4	181	181	NUM
ftr-395	626	5	-	-	SYM
ftr-395	626	6	82	82	NUM
ftr-395	626	7	,	,	PUNCT
ftr-395	626	8	(	(	PUNCT
ftr-395	626	9	quoting	quote	VERB
ftr-395	626	10	slaughter	slaughter	NOUN
ftr-395	626	11	-	-	PUNCT
ftr-395	626	12	house	house	NOUN
ftr-395	626	13	cases	case	NOUN
ftr-395	626	14	,	,	PUNCT
ftr-395	626	15	83	83	NUM
ftr-395	626	16	u.s	u.s	PROPN
ftr-395	626	17	.	.	PROPN
ftr-395	626	18	36	36	NUM
ftr-395	626	19	,	,	PUNCT
ftr-395	626	20	79	79	NUM
ftr-395	626	21	(	(	PUNCT
ftr-395	626	22	1873	1873	NUM
ftr-395	626	23	)	)	PUNCT
ftr-395	626	24	)	)	PUNCT
ftr-395	626	25	.	.	PUNCT
ftr-395	627	1	136	136	NUM
ftr-395	627	2	.	.	PUNCT
ftr-395	628	1	i	i	PRON
ftr-395	628	2	d.	d.	PROPN
ftr-395	628	3	at	at	ADP
ftr-395	628	4	182	182	NUM
ftr-395	628	5	.	.	PUNCT
ftr-395	629	1	[	[	X
ftr-395	629	2	vol	vol	NOUN
ftr-395	629	3	.	.	NOUN
ftr-395	629	4	8:8	8:8	NUM
ftr-395	629	5	tax	tax	NOUN
ftr-395	629	6	my	my	PRON
ftr-395	629	7	ride	ride	NOUN
ftr-395	629	8	part	part	NOUN
ftr-395	629	9	hi	hi	INTJ
ftr-395	629	10	constitutional	constitutional	ADJ
ftr-395	629	11	norms	norm	NOUN
ftr-395	629	12	as	as	SCONJ
ftr-395	629	13	complementary	complementary	ADJ
ftr-395	629	14	part	part	NOUN
ftr-395	629	15	iii	iii	X
ftr-395	629	16	begins	begin	VERB
ftr-395	629	17	with	with	ADP
ftr-395	629	18	an	an	DET
ftr-395	629	19	exploration	exploration	NOUN
ftr-395	629	20	of	of	ADP
ftr-395	629	21	the	the	DET
ftr-395	629	22	perils	peril	NOUN
ftr-395	629	23	of	of	ADP
ftr-395	629	24	double	double	ADJ
ftr-395	629	25	taxation	taxation	NOUN
ftr-395	629	26	,	,	PUNCT
ftr-395	629	27	and	and	CCONJ
ftr-395	629	28	proceeds	proceed	NOUN
ftr-395	629	29	to	to	PART
ftr-395	629	30	demonstrate	demonstrate	VERB
ftr-395	629	31	that	that	SCONJ
ftr-395	629	32	the	the	DET
ftr-395	629	33	dormant	dormant	PROPN
ftr-395	629	34	commerce	commerce	PROPN
ftr-395	629	35	clause	clause	NOUN
ftr-395	629	36	,	,	PUNCT
ftr-395	629	37	which	which	PRON
ftr-395	629	38	is	be	AUX
ftr-395	629	39	said	say	VERB
ftr-395	629	40	to	to	PART
ftr-395	629	41	protect	protect	VERB
ftr-395	629	42	"	"	PUNCT
ftr-395	629	43	markets	market	NOUN
ftr-395	629	44	and	and	CCONJ
ftr-395	629	45	market	market	NOUN
ftr-395	629	46	participants	participant	NOUN
ftr-395	629	47	,	,	PUNCT
ftr-395	629	48	not	not	PART
ftr-395	629	49	taxpayers	taxpayer	NOUN
ftr-395	629	50	as	as	ADP
ftr-395	629	51	such"'137	such"'137	NOUN
ftr-395	629	52	does	do	AUX
ftr-395	629	53	in	in	ADP
ftr-395	629	54	fact	fact	NOUN
ftr-395	629	55	protect	protect	VERB
ftr-395	629	56	the	the	DET
ftr-395	629	57	"	"	PUNCT
ftr-395	629	58	market	market	NOUN
ftr-395	629	59	"	"	PUNCT
ftr-395	629	60	for	for	ADP
ftr-395	629	61	employees	employee	NOUN
ftr-395	629	62	,	,	PUNCT
ftr-395	629	63	and	and	CCONJ
ftr-395	629	64	therefore	therefore	ADV
ftr-395	629	65	should	should	AUX
ftr-395	629	66	provide	provide	VERB
ftr-395	629	67	solace	solace	NOUN
ftr-395	629	68	to	to	ADP
ftr-395	629	69	interstate	interstate	ADJ
ftr-395	629	70	commuters	commuter	NOUN
ftr-395	629	71	and	and	CCONJ
ftr-395	629	72	teleworkers	teleworker	NOUN
ftr-395	629	73	.	.	PUNCT
ftr-395	630	1	this	this	DET
ftr-395	630	2	part	part	NOUN
ftr-395	630	3	also	also	ADV
ftr-395	630	4	synthesizes	synthesize	VERB
ftr-395	630	5	the	the	DET
ftr-395	630	6	goals	goal	NOUN
ftr-395	630	7	of	of	ADP
ftr-395	630	8	the	the	DET
ftr-395	630	9	privileges	privilege	NOUN
ftr-395	630	10	and	and	CCONJ
ftr-395	630	11	immunities	immunity	NOUN
ftr-395	630	12	clause	clause	NOUN
ftr-395	630	13	with	with	ADP
ftr-395	630	14	those	those	PRON
ftr-395	630	15	of	of	ADP
ftr-395	630	16	the	the	DET
ftr-395	630	17	dormant	dormant	PROPN
ftr-395	630	18	commerce	commerce	PROPN
ftr-395	630	19	clause	clause	NOUN
ftr-395	630	20	,	,	PUNCT
ftr-395	630	21	and	and	CCONJ
ftr-395	630	22	demonstrates	demonstrate	VERB
ftr-395	630	23	that	that	SCONJ
ftr-395	630	24	the	the	DET
ftr-395	630	25	privileges	privilege	NOUN
ftr-395	630	26	and	and	CCONJ
ftr-395	630	27	immunities	immunity	NOUN
ftr-395	630	28	clause	clause	NOUN
ftr-395	630	29	does	do	AUX
ftr-395	630	30	not	not	PART
ftr-395	630	31	occupy	occupy	VERB
ftr-395	630	32	the	the	DET
ftr-395	630	33	field	field	NOUN
ftr-395	630	34	to	to	ADP
ftr-395	630	35	the	the	DET
ftr-395	630	36	exclusion	exclusion	NOUN
ftr-395	630	37	of	of	ADP
ftr-395	630	38	the	the	DET
ftr-395	630	39	dormant	dormant	PROPN
ftr-395	630	40	commerce	commerce	PROPN
ftr-395	630	41	clause	clause	NOUN
ftr-395	630	42	.	.	PUNCT
ftr-395	631	1	even	even	ADV
ftr-395	631	2	if	if	SCONJ
ftr-395	631	3	the	the	DET
ftr-395	631	4	dormant	dormant	PROPN
ftr-395	631	5	commerce	commerce	PROPN
ftr-395	631	6	clause	clause	NOUN
ftr-395	631	7	did	do	AUX
ftr-395	631	8	not	not	PART
ftr-395	631	9	apply	apply	VERB
ftr-395	631	10	to	to	ADP
ftr-395	631	11	interstate	interstate	ADJ
ftr-395	631	12	commuters	commuter	NOUN
ftr-395	631	13	,	,	PUNCT
ftr-395	631	14	both	both	CCONJ
ftr-395	631	15	the	the	DET
ftr-395	631	16	14th	14th	ADJ
ftr-395	631	17	amendment	amendment	NOUN
ftr-395	631	18	privileges	privilege	NOUN
ftr-395	631	19	and	and	CCONJ
ftr-395	631	20	immunities	immunity	NOUN
ftr-395	631	21	clause	clause	NOUN
ftr-395	631	22	and	and	CCONJ
ftr-395	631	23	the	the	DET
ftr-395	631	24	dormant	dormant	PROPN
ftr-395	631	25	commerce	commerce	PROPN
ftr-395	631	26	clause	clause	NOUN
ftr-395	631	27	were	be	AUX
ftr-395	631	28	,	,	PUNCT
ftr-395	631	29	and	and	CCONJ
ftr-395	631	30	continue	continue	VERB
ftr-395	631	31	to	to	PART
ftr-395	631	32	be	be	AUX
ftr-395	631	33	,	,	PUNCT
ftr-395	631	34	concerned	concern	VERB
ftr-395	631	35	with	with	ADP
ftr-395	631	36	national	national	ADJ
ftr-395	631	37	unity	unity	NOUN
ftr-395	631	38	and	and	CCONJ
ftr-395	631	39	true	true	ADJ
ftr-395	631	40	national	national	ADJ
ftr-395	631	41	citizenship	citizenship	NOUN
ftr-395	631	42	.	.	PUNCT
ftr-395	632	1	retaliatory	retaliatory	NOUN
ftr-395	632	2	and	and	CCONJ
ftr-395	632	3	protectionist	protectionist	NOUN
ftr-395	632	4	taxing	tax	VERB
ftr-395	632	5	regimes	regime	NOUN
ftr-395	632	6	undermine	undermine	VERB
ftr-395	632	7	the	the	DET
ftr-395	632	8	interest	interest	NOUN
ftr-395	632	9	in	in	ADP
ftr-395	632	10	national	national	ADJ
ftr-395	632	11	unity	unity	NOUN
ftr-395	632	12	,	,	PUNCT
ftr-395	632	13	and	and	CCONJ
ftr-395	632	14	therefore	therefore	ADV
ftr-395	632	15	are	be	AUX
ftr-395	632	16	constitutionally	constitutionally	ADV
ftr-395	632	17	prohibited	prohibit	VERB
ftr-395	632	18	.	.	PUNCT
ftr-395	633	1	a.	a.	NOUN
ftr-395	634	1	the	the	DET
ftr-395	634	2	perils	peril	NOUN
ftr-395	634	3	of	of	ADP
ftr-395	634	4	double	double	ADJ
ftr-395	634	5	taxation	taxation	NOUN
ftr-395	634	6	double	double	ADJ
ftr-395	634	7	taxation	taxation	NOUN
ftr-395	634	8	doubtless	doubtless	NOUN
ftr-395	634	9	seems	seem	VERB
ftr-395	634	10	unfair	unfair	ADJ
ftr-395	634	11	to	to	ADP
ftr-395	634	12	an	an	DET
ftr-395	634	13	individual	individual	ADJ
ftr-395	634	14	taxpayer	taxpayer	NOUN
ftr-395	634	15	,	,	PUNCT
ftr-395	634	16	but	but	CCONJ
ftr-395	634	17	its	its	PRON
ftr-395	634	18	impact	impact	NOUN
ftr-395	634	19	on	on	ADP
ftr-395	634	20	the	the	DET
ftr-395	634	21	overall	overall	ADJ
ftr-395	634	22	economy	economy	NOUN
ftr-395	634	23	is	be	AUX
ftr-395	634	24	even	even	ADV
ftr-395	634	25	more	more	ADV
ftr-395	634	26	pernicious	pernicious	ADJ
ftr-395	634	27	.	.	PUNCT
ftr-395	635	1	fairness	fairness	NOUN
ftr-395	635	2	in	in	ADP
ftr-395	635	3	itself	itself	PRON
ftr-395	635	4	is	be	AUX
ftr-395	635	5	a	a	DET
ftr-395	635	6	basic	basic	ADJ
ftr-395	635	7	building	building	NOUN
ftr-395	635	8	block	block	NOUN
ftr-395	635	9	of	of	ADP
ftr-395	635	10	a	a	DET
ftr-395	635	11	good	good	ADJ
ftr-395	635	12	taxing	tax	VERB
ftr-395	635	13	system	system	NOUN
ftr-395	635	14	.	.	PUNCT
ftr-395	636	1	38	38	NUM
ftr-395	636	2	fairness	fairness	NOUN
ftr-395	636	3	is	be	AUX
ftr-395	636	4	admittedly	admittedly	ADV
ftr-395	636	5	a	a	DET
ftr-395	636	6	hazy	hazy	ADJ
ftr-395	636	7	concept	concept	NOUN
ftr-395	636	8	,	,	PUNCT
ftr-395	636	9	but	but	CCONJ
ftr-395	636	10	for	for	ADP
ftr-395	636	11	the	the	DET
ftr-395	636	12	purposes	purpose	NOUN
ftr-395	636	13	of	of	ADP
ftr-395	636	14	this	this	DET
ftr-395	636	15	article	article	NOUN
ftr-395	636	16	,	,	PUNCT
ftr-395	636	17	a	a	DET
ftr-395	636	18	straightforward	straightforward	ADJ
ftr-395	636	19	characterization	characterization	NOUN
ftr-395	636	20	borrowed	borrow	VERB
ftr-395	636	21	from	from	ADP
ftr-395	636	22	scholar	scholar	NOUN
ftr-395	636	23	linda	linda	PROPN
ftr-395	636	24	beale	beale	PROPN
ftr-395	636	25	will	will	AUX
ftr-395	636	26	suffice	suffice	VERB
ftr-395	636	27	:	:	PUNCT
ftr-395	636	28	a	a	DET
ftr-395	636	29	fair	fair	ADJ
ftr-395	636	30	tax	tax	NOUN
ftr-395	636	31	system	system	NOUN
ftr-395	636	32	is	be	AUX
ftr-395	636	33	one	one	NUM
ftr-395	636	34	in	in	ADP
ftr-395	636	35	which	which	PRON
ftr-395	636	36	"	"	PUNCT
ftr-395	636	37	taxpayers	taxpayer	NOUN
ftr-395	636	38	...	...	PUNCT
ftr-395	636	39	believe	believe	VERB
ftr-395	636	40	that	that	SCONJ
ftr-395	636	41	they	they	PRON
ftr-395	636	42	will	will	AUX
ftr-395	636	43	not	not	PART
ftr-395	636	44	be	be	AUX
ftr-395	636	45	required	require	VERB
ftr-395	636	46	to	to	PART
ftr-395	636	47	pay	pay	VERB
ftr-395	636	48	too	too	ADV
ftr-395	636	49	much	much	ADJ
ftr-395	636	50	tax	tax	NOUN
ftr-395	636	51	in	in	ADP
ftr-395	636	52	comparison	comparison	NOUN
ftr-395	636	53	to	to	ADP
ftr-395	636	54	other	other	ADJ
ftr-395	636	55	taxpayers	taxpayer	NOUN
ftr-395	636	56	.	.	PUNCT
ftr-395	636	57	'	'	PUNCT
ftr-395	637	1	39	39	NUM
ftr-395	637	2	fairness	fairness	NOUN
ftr-395	637	3	is	be	AUX
ftr-395	637	4	important	important	ADJ
ftr-395	637	5	for	for	ADP
ftr-395	637	6	its	its	PRON
ftr-395	637	7	own	own	ADJ
ftr-395	637	8	sake	sake	NOUN
ftr-395	637	9	,	,	PUNCT
ftr-395	637	10	but	but	CCONJ
ftr-395	637	11	fairness	fairness	NOUN
ftr-395	637	12	and	and	CCONJ
ftr-395	637	13	the	the	DET
ftr-395	637	14	perception	perception	NOUN
ftr-395	637	15	of	of	ADP
ftr-395	637	16	fairness	fairness	NOUN
ftr-395	637	17	are	be	AUX
ftr-395	637	18	also	also	ADV
ftr-395	637	19	critical	critical	ADJ
ftr-395	637	20	when	when	SCONJ
ftr-395	637	21	tax	tax	NOUN
ftr-395	637	22	systems	system	NOUN
ftr-395	637	23	rely	rely	VERB
ftr-395	637	24	significantly	significantly	ADV
ftr-395	637	25	on	on	ADP
ftr-395	637	26	voluntary	voluntary	ADJ
ftr-395	637	27	137	137	NUM
ftr-395	637	28	.	.	PUNCT
ftr-395	638	1	general	general	PROPN
ftr-395	638	2	motors	motors	PROPN
ftr-395	638	3	corp	corp	PROPN
ftr-395	638	4	.	.	PROPN
ftr-395	638	5	v.	v.	PROPN
ftr-395	638	6	tracy	tracy	PROPN
ftr-395	638	7	,	,	PUNCT
ftr-395	638	8	519	519	NUM
ftr-395	638	9	u.s	u.s	PROPN
ftr-395	638	10	.	.	PROPN
ftr-395	638	11	278	278	NUM
ftr-395	638	12	,	,	PUNCT
ftr-395	638	13	300	300	NUM
ftr-395	638	14	(	(	PUNCT
ftr-395	638	15	1997	1997	NUM
ftr-395	638	16	)	)	PUNCT
ftr-395	638	17	.	.	PUNCT
ftr-395	639	1	138	138	NUM
ftr-395	639	2	.	.	PUNCT
ftr-395	640	1	e.g.	e.g.	ADV
ftr-395	640	2	,	,	PUNCT
ftr-395	640	3	linda	linda	PROPN
ftr-395	640	4	m.	m.	PROPN
ftr-395	640	5	beale	beale	PROPN
ftr-395	640	6	,	,	PUNCT
ftr-395	640	7	book	book	NOUN
ftr-395	640	8	-	-	PUNCT
ftr-395	640	9	tax	tax	NOUN
ftr-395	640	10	conformity	conformity	NOUN
ftr-395	640	11	&	&	CCONJ
ftr-395	640	12	the	the	DET
ftr-395	640	13	corporate	corporate	ADJ
ftr-395	640	14	tax	tax	NOUN
ftr-395	640	15	shelter	shelter	NOUN
ftr-395	640	16	debate	debate	NOUN
ftr-395	640	17	:	:	PUNCT
ftr-395	640	18	assessing	assess	VERB
ftr-395	640	19	the	the	DET
ftr-395	640	20	proposed	propose	VERB
ftr-395	640	21	section	section	NOUN
ftr-395	640	22	475	475	NUM
ftr-395	640	23	mark	mark	NOUN
ftr-395	640	24	-	-	PUNCT
ftr-395	640	25	to	to	ADP
ftr-395	640	26	-	-	PUNCT
ftr-395	640	27	market	market	NOUN
ftr-395	640	28	safe	safe	ADJ
ftr-395	640	29	harbor	harbor	NOUN
ftr-395	640	30	,	,	PUNCT
ftr-395	640	31	24	24	NUM
ftr-395	640	32	va	va	NOUN
ftr-395	640	33	.	.	PUNCT
ftr-395	640	34	tax	tax	PROPN
ftr-395	640	35	rev	rev	PROPN
ftr-395	640	36	.	.	PROPN
ftr-395	640	37	301	301	NUM
ftr-395	640	38	,	,	PUNCT
ftr-395	640	39	359	359	NUM
ftr-395	640	40	(	(	PUNCT
ftr-395	640	41	2004	2004	NUM
ftr-395	640	42	)	)	PUNCT
ftr-395	640	43	(	(	PUNCT
ftr-395	640	44	stating	state	VERB
ftr-395	640	45	that	that	SCONJ
ftr-395	640	46	"	"	PUNCT
ftr-395	640	47	as	as	SCONJ
ftr-395	640	48	any	any	DET
ftr-395	640	49	introductory	introductory	ADJ
ftr-395	640	50	tax	tax	NOUN
ftr-395	640	51	text	text	NOUN
ftr-395	640	52	makes	make	VERB
ftr-395	640	53	clear	clear	ADJ
ftr-395	640	54	,	,	PUNCT
ftr-395	640	55	the	the	DET
ftr-395	640	56	three	three	NUM
ftr-395	640	57	concerns	concern	NOUN
ftr-395	640	58	traditionally	traditionally	ADV
ftr-395	640	59	considered	consider	VERB
ftr-395	640	60	determinative	determinative	ADJ
ftr-395	640	61	of	of	ADP
ftr-395	640	62	tax	tax	NOUN
ftr-395	640	63	policy	policy	NOUN
ftr-395	640	64	are	be	AUX
ftr-395	640	65	fairness	fairness	NOUN
ftr-395	640	66	,	,	PUNCT
ftr-395	640	67	efficiency	efficiency	NOUN
ftr-395	640	68	,	,	PUNCT
ftr-395	640	69	and	and	CCONJ
ftr-395	640	70	simplicity	simplicity	NOUN
ftr-395	640	71	.	.	PUNCT
ftr-395	640	72	"	"	PUNCT
ftr-395	640	73	)	)	PUNCT
ftr-395	641	1	139	139	NUM
ftr-395	641	2	.	.	PUNCT
ftr-395	642	1	i	i	PRON
ftr-395	642	2	d.	d.	PROPN
ftr-395	642	3	at	at	ADP
ftr-395	642	4	371	371	NUM
ftr-395	642	5	.	.	PUNCT
ftr-395	643	1	see	see	VERB
ftr-395	643	2	also	also	ADV
ftr-395	643	3	stephen	stephen	PROPN
ftr-395	643	4	j.	j.	PROPN
ftr-395	643	5	dubner	dubner	PROPN
ftr-395	643	6	&	&	CCONJ
ftr-395	643	7	steven	steven	PROPN
ftr-395	643	8	d.	d.	PROPN
ftr-395	643	9	levitt	levitt	PROPN
ftr-395	643	10	,	,	PUNCT
ftr-395	643	11	filling	fill	VERB
ftr-395	643	12	in	in	ADP
ftr-395	643	13	the	the	DET
ftr-395	643	14	tax	tax	NOUN
ftr-395	643	15	gap	gap	NOUN
ftr-395	643	16	,	,	PUNCT
ftr-395	643	17	n.y	n.y	PROPN
ftr-395	643	18	.	.	PROPN
ftr-395	643	19	times	times	PROPN
ftr-395	643	20	magazine	magazine	PROPN
ftr-395	643	21	,	,	PUNCT
ftr-395	643	22	apr	apr	PROPN
ftr-395	643	23	.	.	PROPN
ftr-395	643	24	2	2	NUM
ftr-395	643	25	,	,	PUNCT
ftr-395	643	26	2006	2006	NUM
ftr-395	643	27	,	,	PUNCT
ftr-395	643	28	at	at	ADP
ftr-395	643	29	26	26	NUM
ftr-395	643	30	(	(	PUNCT
ftr-395	643	31	setting	set	VERB
ftr-395	643	32	forth	forth	ADP
ftr-395	643	33	evidence	evidence	NOUN
ftr-395	643	34	that	that	SCONJ
ftr-395	643	35	the	the	DET
ftr-395	643	36	average	average	ADJ
ftr-395	643	37	(	(	PUNCT
ftr-395	643	38	federal	federal	ADJ
ftr-395	643	39	income	income	NOUN
ftr-395	643	40	)	)	PUNCT
ftr-395	643	41	taxpayer	taxpayer	NOUN
ftr-395	643	42	underpays	underpay	VERB
ftr-395	643	43	by	by	ADP
ftr-395	643	44	about	about	ADV
ftr-395	643	45	one	one	NUM
ftr-395	643	46	-	-	PUNCT
ftr-395	643	47	fifth	fifth	ADJ
ftr-395	643	48	,	,	PUNCT
ftr-395	643	49	and	and	CCONJ
ftr-395	643	50	arguing	argue	VERB
ftr-395	643	51	that	that	SCONJ
ftr-395	643	52	"	"	PUNCT
ftr-395	643	53	unless	unless	SCONJ
ftr-395	643	54	you	you	PRON
ftr-395	643	55	are	be	AUX
ftr-395	643	56	personally	personally	ADV
ftr-395	643	57	cheating	cheat	VERB
ftr-395	643	58	by	by	ADP
ftr-395	643	59	one	one	NUM
ftr-395	643	60	-	-	PUNCT
ftr-395	643	61	fifth	fifth	ADJ
ftr-395	643	62	or	or	CCONJ
ftr-395	643	63	more	more	ADJ
ftr-395	643	64	,	,	PUNCT
ftr-395	643	65	you	you	PRON
ftr-395	643	66	should	should	AUX
ftr-395	643	67	be	be	AUX
ftr-395	643	68	mad	mad	ADJ
ftr-395	643	69	at	at	ADP
ftr-395	643	70	the	the	DET
ftr-395	643	71	i.r.s	i.r.s	NOUN
ftr-395	643	72	.	.	PUNCT
ftr-395	644	1	not	not	PART
ftr-395	644	2	because	because	SCONJ
ftr-395	644	3	it	it	PRON
ftr-395	644	4	's	be	AUX
ftr-395	644	5	too	too	ADV
ftr-395	644	6	vigilant	vigilant	ADJ
ftr-395	644	7	,	,	PUNCT
ftr-395	644	8	but	but	CCONJ
ftr-395	644	9	because	because	SCONJ
ftr-395	644	10	it	it	PRON
ftr-395	644	11	's	be	AUX
ftr-395	644	12	not	not	PART
ftr-395	644	13	nearly	nearly	ADV
ftr-395	644	14	vigilant	vigilant	ADJ
ftr-395	644	15	enough	enough	ADV
ftr-395	644	16	.	.	PUNCT
ftr-395	645	1	why	why	SCONJ
ftr-395	645	2	should	should	AUX
ftr-395	645	3	you	you	PRON
ftr-395	645	4	pay	pay	VERB
ftr-395	645	5	your	your	PRON
ftr-395	645	6	fair	fair	ADJ
ftr-395	645	7	share	share	NOUN
ftr-395	645	8	when	when	SCONJ
ftr-395	645	9	the	the	DET
ftr-395	645	10	agency	agency	NOUN
ftr-395	645	11	lets	let	VERB
ftr-395	645	12	a	a	DET
ftr-395	645	13	few	few	ADJ
ftr-395	645	14	hundred	hundred	NUM
ftr-395	645	15	billion	billion	NUM
ftr-395	645	16	dollars	dollar	NOUN
ftr-395	645	17	of	of	ADP
ftr-395	645	18	other	other	ADJ
ftr-395	645	19	people	people	NOUN
ftr-395	645	20	's	's	PART
ftr-395	645	21	money	money	NOUN
ftr-395	645	22	go	go	VERB
ftr-395	645	23	uncollected	uncollected	ADJ
ftr-395	645	24	every	every	DET
ftr-395	645	25	year	year	NOUN
ftr-395	645	26	?	?	PUNCT
ftr-395	645	27	"	"	PUNCT
ftr-395	645	28	)	)	PUNCT
ftr-395	645	29	.	.	PUNCT
ftr-395	646	1	2008	2008	NUM
ftr-395	646	2	]	]	PUNCT
ftr-395	646	3	florida	florida	PROPN
ftr-395	646	4	tax	tax	PROPN
ftr-395	646	5	review	review	NOUN
ftr-395	646	6	compliance	compliance	NOUN
ftr-395	646	7	,	,	PUNCT
ftr-395	646	8	as	as	SCONJ
ftr-395	646	9	ours	ours	PRON
ftr-395	646	10	do.140	do.140	PROPN
ftr-395	646	11	compliance	compliance	NOUN
ftr-395	646	12	is	be	AUX
ftr-395	646	13	more	more	ADV
ftr-395	646	14	likely	likely	ADJ
ftr-395	646	15	when	when	SCONJ
ftr-395	646	16	taxpayers	taxpayer	NOUN
ftr-395	646	17	believe	believe	VERB
ftr-395	646	18	that	that	SCONJ
ftr-395	646	19	the	the	DET
ftr-395	646	20	system	system	NOUN
ftr-395	646	21	is	be	AUX
ftr-395	646	22	fair	fair	ADJ
ftr-395	646	23	.	.	PUNCT
ftr-395	647	1	141	141	NUM
ftr-395	647	2	to	to	ADP
ftr-395	647	3	the	the	DET
ftr-395	647	4	extent	extent	NOUN
ftr-395	647	5	that	that	SCONJ
ftr-395	647	6	a	a	DET
ftr-395	647	7	taxing	tax	VERB
ftr-395	647	8	system	system	NOUN
ftr-395	647	9	requires	require	VERB
ftr-395	647	10	interstate	interstate	ADJ
ftr-395	647	11	commuters	commuter	NOUN
ftr-395	647	12	to	to	PART
ftr-395	647	13	pay	pay	VERB
ftr-395	647	14	more	more	ADJ
ftr-395	647	15	than	than	ADP
ftr-395	647	16	similarly	similarly	ADV
ftr-395	647	17	situated	situate	VERB
ftr-395	647	18	intra	intra	ADJ
ftr-395	647	19	-	-	ADJ
ftr-395	647	20	state	state	ADJ
ftr-395	647	21	commuters	commuter	NOUN
ftr-395	647	22	,	,	PUNCT
ftr-395	647	23	the	the	DET
ftr-395	647	24	double	double	ADJ
ftr-395	647	25	-	-	PUNCT
ftr-395	647	26	taxation	taxation	NOUN
ftr-395	647	27	is	be	AUX
ftr-395	647	28	perceived	perceive	VERB
ftr-395	647	29	to	to	PART
ftr-395	647	30	be	be	AUX
ftr-395	647	31	,	,	PUNCT
ftr-395	647	32	and	and	CCONJ
ftr-395	647	33	is	be	AUX
ftr-395	647	34	,	,	PUNCT
ftr-395	647	35	unfair	unfair	ADJ
ftr-395	647	36	.	.	PUNCT
ftr-395	648	1	this	this	DET
ftr-395	648	2	perception	perception	NOUN
ftr-395	648	3	of	of	ADP
ftr-395	648	4	unfairness	unfairness	ADJ
ftr-395	648	5	chips	chip	NOUN
ftr-395	648	6	away	away	ADV
ftr-395	648	7	at	at	ADP
ftr-395	648	8	the	the	DET
ftr-395	648	9	taxpaying	taxpaying	ADJ
ftr-395	648	10	public	public	NOUN
ftr-395	648	11	's	's	PART
ftr-395	648	12	faith	faith	NOUN
ftr-395	648	13	in	in	ADP
ftr-395	648	14	the	the	DET
ftr-395	648	15	tax	tax	NOUN
ftr-395	648	16	system	system	NOUN
ftr-395	648	17	.	.	PUNCT
ftr-395	649	1	this	this	PRON
ftr-395	649	2	is	be	AUX
ftr-395	649	3	a	a	DET
ftr-395	649	4	serious	serious	ADJ
ftr-395	649	5	critique	critique	NOUN
ftr-395	649	6	given	give	VERB
ftr-395	649	7	the	the	DET
ftr-395	649	8	current	current	ADJ
ftr-395	649	9	"	"	PUNCT
ftr-395	649	10	tax	tax	NOUN
ftr-395	649	11	gap	gap	NOUN
ftr-395	649	12	.	.	PUNCT
ftr-395	650	1	"	"	PUNCT
ftr-395	650	2	'	'	PUNCT
ftr-395	650	3	142	142	NUM
ftr-395	650	4	the	the	DET
ftr-395	650	5	fairness	fairness	NOUN
ftr-395	650	6	problem	problem	NOUN
ftr-395	650	7	is	be	AUX
ftr-395	650	8	illustrated	illustrate	VERB
ftr-395	650	9	by	by	ADP
ftr-395	650	10	analogy	analogy	NOUN
ftr-395	650	11	to	to	ADP
ftr-395	650	12	the	the	DET
ftr-395	650	13	taxation	taxation	NOUN
ftr-395	650	14	faced	face	VERB
ftr-395	650	15	by	by	ADP
ftr-395	650	16	professional	professional	ADJ
ftr-395	650	17	athletes	athlete	NOUN
ftr-395	650	18	.	.	PUNCT
ftr-395	651	1	after	after	SCONJ
ftr-395	651	2	the	the	DET
ftr-395	651	3	chicago	chicago	PROPN
ftr-395	651	4	bulls	bull	NOUN
ftr-395	651	5	defeated	defeat	VERB
ftr-395	651	6	the	the	DET
ftr-395	651	7	l.a	l.a	PROPN
ftr-395	651	8	.	.	PROPN
ftr-395	651	9	lakers	lakers	PROPN
ftr-395	651	10	in	in	ADP
ftr-395	651	11	the	the	DET
ftr-395	651	12	1991	1991	NUM
ftr-395	651	13	nba	nba	PROPN
ftr-395	651	14	finals	finals	PROPN
ftr-395	651	15	,	,	PUNCT
ftr-395	651	16	california	california	PROPN
ftr-395	651	17	got	get	VERB
ftr-395	651	18	even	even	ADV
ftr-395	651	19	by	by	ADP
ftr-395	651	20	enacting	enact	VERB
ftr-395	651	21	the	the	DET
ftr-395	651	22	first	first	ADJ
ftr-395	651	23	"	"	PUNCT
ftr-395	651	24	jock	jock	NOUN
ftr-395	651	25	tax	tax	NOUN
ftr-395	651	26	.	.	PUNCT
ftr-395	652	1	"'143	"'143	INTJ
ftr-395	652	2	when	when	SCONJ
ftr-395	652	3	a	a	DET
ftr-395	652	4	professional	professional	ADJ
ftr-395	652	5	athlete	athlete	NOUN
ftr-395	652	6	plays	play	VERB
ftr-395	652	7	an	an	DET
ftr-395	652	8	away	away	ADJ
ftr-395	652	9	game	game	NOUN
ftr-395	652	10	,	,	PUNCT
ftr-395	652	11	the	the	DET
ftr-395	652	12	city	city	NOUN
ftr-395	652	13	and/or	and/or	CCONJ
ftr-395	652	14	state	state	NOUN
ftr-395	652	15	where	where	SCONJ
ftr-395	652	16	the	the	DET
ftr-395	652	17	game	game	NOUN
ftr-395	652	18	is	be	AUX
ftr-395	652	19	played	play	VERB
ftr-395	652	20	will	will	AUX
ftr-395	652	21	tax	tax	VERB
ftr-395	652	22	the	the	DET
ftr-395	652	23	athlete	athlete	NOUN
ftr-395	652	24	's	's	PART
ftr-395	652	25	income	income	NOUN
ftr-395	652	26	earned	earn	VERB
ftr-395	652	27	that	that	DET
ftr-395	652	28	day	day	NOUN
ftr-395	652	29	,	,	PUNCT
ftr-395	652	30	claiming	claim	VERB
ftr-395	652	31	it	it	PRON
ftr-395	652	32	is	be	AUX
ftr-395	652	33	sourced	source	VERB
ftr-395	652	34	in	in	ADP
ftr-395	652	35	that	that	DET
ftr-395	652	36	jurisdiction.144	jurisdiction.144	NOUN
ftr-395	652	37	the	the	DET
ftr-395	652	38	tax	tax	NOUN
ftr-395	652	39	is	be	AUX
ftr-395	652	40	most	most	ADV
ftr-395	652	41	commonly	commonly	ADV
ftr-395	652	42	calculated	calculate	VERB
ftr-395	652	43	using	use	VERB
ftr-395	652	44	a	a	DET
ftr-395	652	45	ratio	ratio	NOUN
ftr-395	652	46	of	of	ADP
ftr-395	652	47	"	"	PUNCT
ftr-395	652	48	duty	duty	NOUN
ftr-395	652	49	days	day	NOUN
ftr-395	652	50	,	,	PUNCT
ftr-395	652	51	"	"	PUNCT
ftr-395	652	52	where	where	SCONJ
ftr-395	652	53	the	the	DET
ftr-395	652	54	number	number	NOUN
ftr-395	652	55	of	of	ADP
ftr-395	652	56	days	day	NOUN
ftr-395	652	57	the	the	DET
ftr-395	652	58	athlete	athlete	NOUN
ftr-395	652	59	is	be	AUX
ftr-395	652	60	required	require	VERB
ftr-395	652	61	to	to	PART
ftr-395	652	62	be	be	AUX
ftr-395	652	63	in	in	ADP
ftr-395	652	64	the	the	DET
ftr-395	652	65	taxing	tax	VERB
ftr-395	652	66	city	city	NOUN
ftr-395	652	67	/	/	SYM
ftr-395	652	68	state	state	NOUN
ftr-395	652	69	for	for	ADP
ftr-395	652	70	team	team	NOUN
ftr-395	652	71	duties	duty	NOUN
ftr-395	652	72	is	be	AUX
ftr-395	652	73	divided	divide	VERB
ftr-395	652	74	by	by	ADP
ftr-395	652	75	the	the	DET
ftr-395	652	76	total	total	ADJ
ftr-395	652	77	number	number	NOUN
ftr-395	652	78	of	of	ADP
ftr-395	652	79	days	day	NOUN
ftr-395	652	80	in	in	ADP
ftr-395	652	81	the	the	DET
ftr-395	652	82	year	year	NOUN
ftr-395	652	83	the	the	DET
ftr-395	652	84	athlete	athlete	NOUN
ftr-395	652	85	is	be	AUX
ftr-395	652	86	required	require	VERB
ftr-395	652	87	to	to	PART
ftr-395	652	88	perform	perform	VERB
ftr-395	652	89	team	team	NOUN
ftr-395	652	90	duties	duty	NOUN
ftr-395	652	91	.	.	PUNCT
ftr-395	653	1	14	14	NUM
ftr-395	653	2	while	while	SCONJ
ftr-395	653	3	many	many	ADJ
ftr-395	653	4	of	of	ADP
ftr-395	653	5	these	these	DET
ftr-395	653	6	taxes	taxis	NOUN
ftr-395	653	7	apply	apply	VERB
ftr-395	653	8	to	to	ADP
ftr-395	653	9	all	all	DET
ftr-395	653	10	people	people	NOUN
ftr-395	653	11	entering	enter	VERB
ftr-395	653	12	a	a	DET
ftr-395	653	13	state	state	NOUN
ftr-395	653	14	to	to	PART
ftr-395	653	15	work	work	VERB
ftr-395	653	16	and	and	CCONJ
ftr-395	653	17	earn	earn	VERB
ftr-395	653	18	income	income	NOUN
ftr-395	653	19	,	,	PUNCT
ftr-395	653	20	professional	professional	ADJ
ftr-395	653	21	athletes	athlete	NOUN
ftr-395	653	22	and	and	CCONJ
ftr-395	653	23	entertainers	entertainer	NOUN
ftr-395	653	24	are	be	AUX
ftr-395	653	25	the	the	DET
ftr-395	653	26	most	most	ADV
ftr-395	653	27	common	common	ADJ
ftr-395	653	28	targets	target	NOUN
ftr-395	653	29	of	of	ADP
ftr-395	653	30	this	this	DET
ftr-395	653	31	tax	tax	NOUN
ftr-395	653	32	because	because	SCONJ
ftr-395	653	33	their	their	PRON
ftr-395	653	34	schedules	schedule	NOUN
ftr-395	653	35	are	be	AUX
ftr-395	653	36	public	public	ADJ
ftr-395	653	37	and	and	CCONJ
ftr-395	653	38	announced	announce	VERB
ftr-395	653	39	in	in	ADP
ftr-395	653	40	advance	advance	NOUN
ftr-395	653	41	,	,	PUNCT
ftr-395	653	42	giving	give	VERB
ftr-395	653	43	tax	tax	NOUN
ftr-395	653	44	administrators	administrator	NOUN
ftr-395	653	45	easy	easy	ADJ
ftr-395	653	46	access	access	NOUN
ftr-395	653	47	to	to	ADP
ftr-395	653	48	the	the	DET
ftr-395	653	49	information	information	NOUN
ftr-395	653	50	they	they	PRON
ftr-395	653	51	need	need	VERB
ftr-395	653	52	to	to	PART
ftr-395	653	53	assess	assess	VERB
ftr-395	653	54	the	the	DET
ftr-395	653	55	tax	tax	NOUN
ftr-395	653	56	.	.	PUNCT
ftr-395	654	1	46	46	NUM
ftr-395	654	2	the	the	DET
ftr-395	654	3	targeting	targeting	NOUN
ftr-395	654	4	of	of	ADP
ftr-395	654	5	athletes	athlete	NOUN
ftr-395	654	6	based	base	VERB
ftr-395	654	7	on	on	ADP
ftr-395	654	8	their	their	PRON
ftr-395	654	9	high	high	ADJ
ftr-395	654	10	salaries	salary	NOUN
ftr-395	654	11	140	140	NUM
ftr-395	654	12	.	.	PUNCT
ftr-395	655	1	e.g.	e.g.	ADV
ftr-395	655	2	,	,	PUNCT
ftr-395	655	3	i	i	PROPN
ftr-395	655	4	d.	d.	PROPN
ftr-395	655	5	(	(	PUNCT
ftr-395	655	6	noting	note	VERB
ftr-395	655	7	that	that	SCONJ
ftr-395	655	8	"	"	PUNCT
ftr-395	655	9	most	most	ADJ
ftr-395	655	10	people	people	NOUN
ftr-395	655	11	are	be	AUX
ftr-395	655	12	n't	not	PART
ftr-395	655	13	cheating	cheat	VERB
ftr-395	655	14	"	"	PUNCT
ftr-395	655	15	on	on	ADP
ftr-395	655	16	their	their	PRON
ftr-395	655	17	federal	federal	ADJ
ftr-395	655	18	income	income	NOUN
ftr-395	655	19	taxes	taxis	NOUN
ftr-395	655	20	,	,	PUNCT
ftr-395	655	21	and	and	CCONJ
ftr-395	655	22	reporting	report	VERB
ftr-395	655	23	that	that	SCONJ
ftr-395	655	24	experts	expert	NOUN
ftr-395	655	25	estimate	estimate	VERB
ftr-395	655	26	"	"	PUNCT
ftr-395	655	27	that	that	SCONJ
ftr-395	655	28	the	the	DET
ftr-395	655	29	u.s	u.s	PROPN
ftr-395	655	30	.	.	PROPN
ftr-395	655	31	is	be	AUX
ftr-395	655	32	easily	easily	ADV
ftr-395	655	33	within	within	ADP
ftr-395	655	34	the	the	DET
ftr-395	655	35	upper	upper	ADJ
ftr-395	655	36	tier	tier	NOUN
ftr-395	655	37	of	of	ADP
ftr-395	655	38	worldwide	worldwide	ADJ
ftr-395	655	39	compliance	compliance	NOUN
ftr-395	655	40	rates	rate	NOUN
ftr-395	655	41	"	"	PUNCT
ftr-395	655	42	)	)	PUNCT
ftr-395	655	43	.	.	PUNCT
ftr-395	656	1	141	141	NUM
ftr-395	656	2	.	.	PUNCT
ftr-395	656	3	beale	beale	PROPN
ftr-395	656	4	,	,	PUNCT
ftr-395	656	5	supra	supra	PROPN
ftr-395	656	6	note	note	PROPN
ftr-395	656	7	138	138	NUM
ftr-395	656	8	,	,	PUNCT
ftr-395	656	9	at	at	ADP
ftr-395	656	10	371	371	NUM
ftr-395	656	11	.	.	PUNCT
ftr-395	656	12	142	142	NUM
ftr-395	656	13	.	.	PUNCT
ftr-395	657	1	e.g.	e.g.	ADV
ftr-395	657	2	,	,	PUNCT
ftr-395	657	3	dubner	dubner	NOUN
ftr-395	657	4	&	&	CCONJ
ftr-395	657	5	levitt	levitt	PROPN
ftr-395	657	6	,	,	PUNCT
ftr-395	657	7	supra	supra	PROPN
ftr-395	657	8	note	note	NOUN
ftr-395	657	9	139	139	NUM
ftr-395	657	10	,	,	PUNCT
ftr-395	657	11	at	at	ADP
ftr-395	657	12	26	26	NUM
ftr-395	657	13	(	(	PUNCT
ftr-395	657	14	discussing	discuss	VERB
ftr-395	657	15	in	in	ADP
ftr-395	657	16	general	general	ADJ
ftr-395	657	17	terms	term	NOUN
ftr-395	657	18	the	the	DET
ftr-395	657	19	federal	federal	ADJ
ftr-395	657	20	income	income	NOUN
ftr-395	657	21	tax	tax	NOUN
ftr-395	657	22	"	"	PUNCT
ftr-395	657	23	tax	tax	NOUN
ftr-395	657	24	gap	gap	NOUN
ftr-395	657	25	"	"	PUNCT
ftr-395	657	26	)	)	PUNCT
ftr-395	657	27	.	.	PUNCT
ftr-395	658	1	the	the	DET
ftr-395	658	2	"	"	PUNCT
ftr-395	658	3	tax	tax	NOUN
ftr-395	658	4	gap	gap	NOUN
ftr-395	658	5	"	"	PUNCT
ftr-395	658	6	is	be	AUX
ftr-395	658	7	not	not	PART
ftr-395	658	8	a	a	DET
ftr-395	658	9	uniquely	uniquely	ADV
ftr-395	658	10	american	american	ADJ
ftr-395	658	11	problem	problem	NOUN
ftr-395	658	12	.	.	PUNCT
ftr-395	659	1	see	see	VERB
ftr-395	659	2	eric	eric	PROPN
ftr-395	659	3	j.	j.	PROPN
ftr-395	659	4	lyman	lyman	PROPN
ftr-395	659	5	,	,	PUNCT
ftr-395	659	6	vatican	vatican	PROPN
ftr-395	659	7	officials	official	NOUN
ftr-395	659	8	say	say	VERB
ftr-395	659	9	papal	papal	ADJ
ftr-395	659	10	encyclical	encyclical	NOUN
ftr-395	659	11	will	will	AUX
ftr-395	659	12	condemn	condemn	VERB
ftr-395	659	13	tax	tax	NOUN
ftr-395	659	14	evasion	evasion	NOUN
ftr-395	659	15	,	,	PUNCT
ftr-395	659	16	tax	tax	NOUN
ftr-395	659	17	havens	haven	NOUN
ftr-395	659	18	,	,	PUNCT
ftr-395	659	19	bna	bna	PROPN
ftr-395	659	20	daily	daily	ADJ
ftr-395	659	21	tax	tax	NOUN
ftr-395	659	22	report	report	NOUN
ftr-395	659	23	,	,	PUNCT
ftr-395	659	24	no	no	INTJ
ftr-395	659	25	.	.	NOUN
ftr-395	659	26	158	158	NUM
ftr-395	659	27	,	,	PUNCT
ftr-395	659	28	aug	aug	PROPN
ftr-395	659	29	.	.	PROPN
ftr-395	659	30	16	16	NUM
ftr-395	659	31	,	,	PUNCT
ftr-395	659	32	2007	2007	NUM
ftr-395	659	33	at	at	ADP
ftr-395	659	34	i-1	i-1	NOUN
ftr-395	659	35	(	(	PUNCT
ftr-395	659	36	reporting	report	VERB
ftr-395	659	37	that	that	SCONJ
ftr-395	659	38	pope	pope	PROPN
ftr-395	659	39	benedict	benedict	PROPN
ftr-395	659	40	xvi	xvi	PROPN
ftr-395	659	41	has	have	AUX
ftr-395	659	42	equated	equate	VERB
ftr-395	659	43	tax	tax	NOUN
ftr-395	659	44	evasion	evasion	NOUN
ftr-395	659	45	to	to	ADP
ftr-395	659	46	stealing	steal	VERB
ftr-395	659	47	and	and	CCONJ
ftr-395	659	48	will	will	AUX
ftr-395	659	49	release	release	VERB
ftr-395	659	50	"	"	PUNCT
ftr-395	659	51	an	an	DET
ftr-395	659	52	encyclical	encyclical	NOUN
ftr-395	659	53	that	that	PRON
ftr-395	659	54	will	will	AUX
ftr-395	659	55	condemn	condemn	VERB
ftr-395	659	56	tax	tax	NOUN
ftr-395	659	57	evasion	evasion	NOUN
ftr-395	659	58	as	as	ADP
ftr-395	659	59	'	'	PUNCT
ftr-395	659	60	socially	socially	ADV
ftr-395	659	61	unjust	unjust	ADJ
ftr-395	659	62	;	;	PUNCT
ftr-395	659	63	'	'	PUNCT
ftr-395	659	64	and	and	CCONJ
ftr-395	659	65	further	far	ADV
ftr-395	659	66	reporting	report	VERB
ftr-395	659	67	that	that	SCONJ
ftr-395	659	68	"	"	PUNCT
ftr-395	659	69	statements	statement	NOUN
ftr-395	659	70	from	from	ADP
ftr-395	659	71	the	the	DET
ftr-395	659	72	vatican	vatican	PROPN
ftr-395	659	73	...	...	PUNCT
ftr-395	659	74	can	can	AUX
ftr-395	659	75	have	have	VERB
ftr-395	659	76	an	an	DET
ftr-395	659	77	impact	impact	NOUN
ftr-395	659	78	on	on	ADP
ftr-395	659	79	the	the	DET
ftr-395	659	80	behavior	behavior	NOUN
ftr-395	659	81	of	of	ADP
ftr-395	659	82	individuals	individual	NOUN
ftr-395	659	83	or	or	CCONJ
ftr-395	659	84	companies	company	NOUN
ftr-395	659	85	and	and	CCONJ
ftr-395	659	86	on	on	ADP
ftr-395	659	87	policy	policy	NOUN
ftr-395	659	88	in	in	ADP
ftr-395	659	89	poor	poor	ADJ
ftr-395	659	90	and	and	CCONJ
ftr-395	659	91	predominantly	predominantly	ADV
ftr-395	659	92	catholic	catholic	ADJ
ftr-395	659	93	countries	country	NOUN
ftr-395	659	94	in	in	ADP
ftr-395	659	95	latin	latin	PROPN
ftr-395	659	96	american	american	PROPN
ftr-395	659	97	,	,	PUNCT
ftr-395	659	98	africa	africa	PROPN
ftr-395	659	99	,	,	PUNCT
ftr-395	659	100	and	and	CCONJ
ftr-395	659	101	parts	part	NOUN
ftr-395	659	102	of	of	ADP
ftr-395	659	103	asia	asia	PROPN
ftr-395	659	104	.	.	PUNCT
ftr-395	659	105	"	"	PUNCT
ftr-395	659	106	)	)	PUNCT
ftr-395	659	107	.	.	PUNCT
ftr-395	660	1	143	143	NUM
ftr-395	660	2	.	.	PUNCT
ftr-395	661	1	rick	rick	PROPN
ftr-395	661	2	vanderknyff	vanderknyff	PROPN
ftr-395	661	3	,	,	PUNCT
ftr-395	661	4	could	could	AUX
ftr-395	661	5	you	you	PRON
ftr-395	661	6	be	be	AUX
ftr-395	661	7	hit	hit	VERB
ftr-395	661	8	by	by	ADP
ftr-395	661	9	the	the	DET
ftr-395	661	10	jock	jock	NOUN
ftr-395	661	11	tax	tax	NOUN
ftr-395	661	12	?	?	PUNCT
ftr-395	661	13	,	,	PUNCT
ftr-395	661	14	msn	msn	NOUN
ftr-395	661	15	money	money	NOUN
ftr-395	661	16	,	,	PUNCT
ftr-395	661	17	http://moneycentral.msn.com/content/taxes/p112872.asp	http://moneycentral.msn.com/content/taxes/p112872.asp	PUNCT
ftr-395	661	18	(	(	PUNCT
ftr-395	661	19	last	last	ADV
ftr-395	661	20	visited	visit	VERB
ftr-395	661	21	aug	aug	PROPN
ftr-395	661	22	.	.	PROPN
ftr-395	661	23	7	7	NUM
ftr-395	661	24	,	,	PUNCT
ftr-395	661	25	2007	2007	NUM
ftr-395	661	26	)	)	PUNCT
ftr-395	661	27	.	.	PUNCT
ftr-395	662	1	as	as	ADP
ftr-395	662	2	of	of	ADP
ftr-395	662	3	2006	2006	NUM
ftr-395	662	4	,	,	PUNCT
ftr-395	662	5	20	20	NUM
ftr-395	662	6	states	state	NOUN
ftr-395	662	7	had	have	AUX
ftr-395	662	8	enacted	enact	VERB
ftr-395	662	9	a	a	DET
ftr-395	662	10	jock	jock	NOUN
ftr-395	662	11	tax	tax	NOUN
ftr-395	662	12	.	.	PUNCT
ftr-395	663	1	mike	mike	PROPN
ftr-395	663	2	baker	baker	PROPN
ftr-395	663	3	,	,	PUNCT
ftr-395	663	4	state	state	NOUN
ftr-395	663	5	lawmaker	lawmaker	NOUN
ftr-395	663	6	proposes	propose	VERB
ftr-395	663	7	"	"	PUNCT
ftr-395	663	8	retaliation	retaliation	NOUN
ftr-395	663	9	"	"	PUNCT
ftr-395	663	10	tax	tax	NOUN
ftr-395	663	11	on	on	ADP
ftr-395	663	12	athletes	athlete	NOUN
ftr-395	663	13	,	,	PUNCT
ftr-395	663	14	seattle	seattle	PROPN
ftr-395	663	15	post	post	NOUN
ftr-395	663	16	-	-	NOUN
ftr-395	663	17	intelligencer	intelligencer	NOUN
ftr-395	663	18	,	,	PUNCT
ftr-395	663	19	feb	feb	PROPN
ftr-395	663	20	.	.	PROPN
ftr-395	663	21	6	6	NUM
ftr-395	663	22	,	,	PUNCT
ftr-395	663	23	2006	2006	NUM
ftr-395	663	24	,	,	PUNCT
ftr-395	663	25	available	available	ADJ
ftr-395	663	26	at	at	ADP
ftr-395	663	27	http://seattlepi.nwsource.com/local/258384__gjocko6.html	http://seattlepi.nwsource.com/local/258384__gjocko6.html	NOUN
ftr-395	663	28	.	.	PUNCT
ftr-395	664	1	144	144	NUM
ftr-395	664	2	.	.	PUNCT
ftr-395	665	1	see	see	VERB
ftr-395	665	2	thomas	thomas	PROPN
ftr-395	665	3	heath	heath	PROPN
ftr-395	665	4	and	and	CCONJ
ftr-395	665	5	albert	albert	PROPN
ftr-395	665	6	b.	b.	PROPN
ftr-395	665	7	crenshaw	crenshaw	PROPN
ftr-395	665	8	,	,	PUNCT
ftr-395	665	9	in	in	ADP
ftr-395	665	10	professional	professional	ADJ
ftr-395	665	11	sports	sport	NOUN
ftr-395	665	12	,	,	PUNCT
ftr-395	665	13	states	state	NOUN
ftr-395	665	14	often	often	ADV
ftr-395	665	15	claim	claim	VERB
ftr-395	665	16	players	player	NOUN
ftr-395	665	17	;	;	PUNCT
ftr-395	665	18	'	'	PUNCT
ftr-395	665	19	jock	jock	NOUN
ftr-395	665	20	tax	tax	NOUN
ftr-395	665	21	'	'	PUNCT
ftr-395	665	22	follows	follow	VERB
ftr-395	665	23	athletes	athlete	NOUN
ftr-395	665	24	to	to	ADP
ftr-395	665	25	their	their	PRON
ftr-395	665	26	places	place	NOUN
ftr-395	665	27	of	of	ADP
ftr-395	665	28	work	work	NOUN
ftr-395	665	29	,	,	PUNCT
ftr-395	665	30	wash	wash	NOUN
ftr-395	665	31	.	.	PUNCT
ftr-395	666	1	post	post	NOUN
ftr-395	666	2	.	.	PROPN
ftr-395	666	3	,	,	PUNCT
ftr-395	666	4	feb	feb	PROPN
ftr-395	666	5	.	.	PROPN
ftr-395	666	6	24	24	NUM
ftr-395	666	7	,	,	PUNCT
ftr-395	666	8	2003	2003	NUM
ftr-395	666	9	,	,	PUNCT
ftr-395	666	10	at	at	ADP
ftr-395	666	11	doi	doi	NOUN
ftr-395	666	12	.	.	PROPN
ftr-395	666	13	145	145	NUM
ftr-395	666	14	.	.	PUNCT
ftr-395	667	1	i	i	PRON
ftr-395	667	2	d.	d.	PROPN
ftr-395	667	3	146	146	NUM
ftr-395	667	4	.	.	PUNCT
ftr-395	668	1	see	see	VERB
ftr-395	668	2	schoettle	schoettle	NOUN
ftr-395	668	3	,	,	PUNCT
ftr-395	668	4	supra	supra	PROPN
ftr-395	668	5	note	note	PROPN
ftr-395	668	6	19	19	NUM
ftr-395	668	7	,	,	PUNCT
ftr-395	668	8	at	at	ADP
ftr-395	668	9	521	521	NUM
ftr-395	668	10	(	(	PUNCT
ftr-395	668	11	"	"	PUNCT
ftr-395	668	12	the	the	DET
ftr-395	668	13	state	state	NOUN
ftr-395	668	14	can	can	AUX
ftr-395	668	15	calculate	calculate	VERB
ftr-395	668	16	the	the	DET
ftr-395	668	17	time	time	NOUN
ftr-395	668	18	an	an	DET
ftr-395	668	19	athlete	athlete	NOUN
ftr-395	668	20	spends	spend	VERB
ftr-395	668	21	in	in	ADP
ftr-395	668	22	the	the	DET
ftr-395	668	23	state	state	NOUN
ftr-395	668	24	without	without	ADP
ftr-395	668	25	an	an	DET
ftr-395	668	26	expensive	expensive	ADJ
ftr-395	668	27	audit	audit	NOUN
ftr-395	668	28	,	,	PUNCT
ftr-395	668	29	can	can	AUX
ftr-395	668	30	identify	identify	VERB
ftr-395	668	31	the	the	DET
ftr-395	668	32	employer	employer	NOUN
ftr-395	668	33	,	,	PUNCT
ftr-395	669	1	[	[	X
ftr-395	669	2	vol	vol	NOUN
ftr-395	669	3	.	.	NOUN
ftr-395	669	4	8:8	8:8	NUM
ftr-395	669	5	tax	tax	NOUN
ftr-395	669	6	my	my	PRON
ftr-395	669	7	ride	ride	NOUN
ftr-395	669	8	and	and	CCONJ
ftr-395	669	9	public	public	ADJ
ftr-395	669	10	work	work	NOUN
ftr-395	669	11	schedules	schedule	NOUN
ftr-395	669	12	strikes	strike	VERB
ftr-395	669	13	some	some	PRON
ftr-395	669	14	as	as	ADP
ftr-395	669	15	unfair	unfair	ADJ
ftr-395	669	16	,	,	PUNCT
ftr-395	669	17	especially	especially	ADV
ftr-395	669	18	considering	consider	VERB
ftr-395	669	19	that	that	SCONJ
ftr-395	669	20	other	other	ADJ
ftr-395	669	21	highly	highly	ADV
ftr-395	669	22	paid	pay	VERB
ftr-395	669	23	individuals	individual	NOUN
ftr-395	669	24	have	have	VERB
ftr-395	669	25	an	an	DET
ftr-395	669	26	easier	easy	ADJ
ftr-395	669	27	time	time	NOUN
ftr-395	669	28	flying	fly	VERB
ftr-395	669	29	under	under	ADP
ftr-395	669	30	the	the	DET
ftr-395	669	31	radar	radar	NOUN
ftr-395	669	32	.	.	PUNCT
ftr-395	669	33	'	'	PUNCT
ftr-395	670	1	47	47	NUM
ftr-395	670	2	in	in	ADP
ftr-395	670	3	addition	addition	NOUN
ftr-395	670	4	,	,	PUNCT
ftr-395	670	5	it	it	PRON
ftr-395	670	6	is	be	AUX
ftr-395	670	7	not	not	PART
ftr-395	670	8	just	just	ADV
ftr-395	670	9	the	the	DET
ftr-395	670	10	highly	highly	ADV
ftr-395	670	11	paid	pay	VERB
ftr-395	670	12	athletes	athlete	NOUN
ftr-395	670	13	who	who	PRON
ftr-395	670	14	bear	bear	VERB
ftr-395	670	15	the	the	DET
ftr-395	670	16	burden	burden	NOUN
ftr-395	670	17	of	of	ADP
ftr-395	670	18	this	this	DET
ftr-395	670	19	tax	tax	NOUN
ftr-395	670	20	it	it	PRON
ftr-395	670	21	is	be	AUX
ftr-395	670	22	also	also	ADV
ftr-395	670	23	assessed	assess	VERB
ftr-395	670	24	against	against	ADP
ftr-395	670	25	trainers	trainer	NOUN
ftr-395	670	26	,	,	PUNCT
ftr-395	670	27	coaches	coach	NOUN
ftr-395	670	28	,	,	PUNCT
ftr-395	670	29	and	and	CCONJ
ftr-395	670	30	lower	lower	ADV
ftr-395	670	31	-	-	PUNCT
ftr-395	670	32	paid	pay	VERB
ftr-395	670	33	athletes	athlete	NOUN
ftr-395	670	34	who	who	PRON
ftr-395	670	35	all	all	PRON
ftr-395	670	36	travel	travel	VERB
ftr-395	670	37	with	with	ADP
ftr-395	670	38	the	the	DET
ftr-395	670	39	team	team	NOUN
ftr-395	670	40	as	as	ADV
ftr-395	670	41	well	well	ADV
ftr-395	670	42	.	.	PUNCT
ftr-395	671	1	148	148	NUM
ftr-395	671	2	athletes	athlete	NOUN
ftr-395	671	3	end	end	VERB
ftr-395	671	4	up	up	ADP
ftr-395	671	5	paying	pay	VERB
ftr-395	671	6	large	large	ADJ
ftr-395	671	7	sums	sum	NOUN
ftr-395	671	8	of	of	ADP
ftr-395	671	9	money	money	NOUN
ftr-395	671	10	to	to	ADP
ftr-395	671	11	accountants	accountant	NOUN
ftr-395	671	12	to	to	PART
ftr-395	671	13	help	help	VERB
ftr-395	671	14	file	file	VERB
ftr-395	671	15	all	all	PRON
ftr-395	671	16	of	of	ADP
ftr-395	671	17	their	their	PRON
ftr-395	671	18	additional	additional	ADJ
ftr-395	671	19	state	state	NOUN
ftr-395	671	20	income	income	NOUN
ftr-395	671	21	tax	tax	NOUN
ftr-395	671	22	returns	return	NOUN
ftr-395	671	23	.	.	PUNCT
ftr-395	672	1	49	49	NUM
ftr-395	672	2	even	even	ADV
ftr-395	672	3	those	those	PRON
ftr-395	672	4	who	who	PRON
ftr-395	672	5	are	be	AUX
ftr-395	672	6	opposed	oppose	VERB
ftr-395	672	7	to	to	ADP
ftr-395	672	8	the	the	DET
ftr-395	672	9	ever	ever	ADV
ftr-395	672	10	-	-	PUNCT
ftr-395	672	11	increasing	increase	VERB
ftr-395	672	12	salaries	salary	NOUN
ftr-395	672	13	paid	pay	VERB
ftr-395	672	14	to	to	ADP
ftr-395	672	15	athletes	athlete	NOUN
ftr-395	672	16	could	could	AUX
ftr-395	672	17	agree	agree	VERB
ftr-395	672	18	that	that	SCONJ
ftr-395	672	19	imposing	impose	VERB
ftr-395	672	20	taxes	taxis	NOUN
ftr-395	672	21	on	on	ADP
ftr-395	672	22	people	people	NOUN
ftr-395	672	23	merely	merely	ADV
ftr-395	672	24	because	because	SCONJ
ftr-395	672	25	they	they	PRON
ftr-395	672	26	are	be	AUX
ftr-395	672	27	easy	easy	ADJ
ftr-395	672	28	to	to	PART
ftr-395	672	29	track	track	VERB
ftr-395	672	30	is	be	AUX
ftr-395	672	31	not	not	PART
ftr-395	672	32	fair	fair	ADJ
ftr-395	672	33	.	.	PUNCT
ftr-395	673	1	in	in	ADP
ftr-395	673	2	addition	addition	NOUN
ftr-395	673	3	,	,	PUNCT
ftr-395	673	4	using	use	VERB
ftr-395	673	5	the	the	DET
ftr-395	673	6	tax	tax	NOUN
ftr-395	673	7	system	system	NOUN
ftr-395	673	8	as	as	ADP
ftr-395	673	9	a	a	DET
ftr-395	673	10	tool	tool	NOUN
ftr-395	673	11	in	in	ADP
ftr-395	673	12	this	this	DET
ftr-395	673	13	way	way	NOUN
ftr-395	673	14	merely	merely	ADV
ftr-395	673	15	serves	serve	VERB
ftr-395	673	16	to	to	PART
ftr-395	673	17	drive	drive	VERB
ftr-395	673	18	the	the	DET
ftr-395	673	19	targets	target	NOUN
ftr-395	673	20	of	of	ADP
ftr-395	673	21	the	the	DET
ftr-395	673	22	tax	tax	NOUN
ftr-395	673	23	to	to	PART
ftr-395	673	24	find	find	VERB
ftr-395	673	25	more	more	ADJ
ftr-395	673	26	ways	way	NOUN
ftr-395	673	27	to	to	PART
ftr-395	673	28	insulate	insulate	VERB
ftr-395	673	29	themselves	themselves	PRON
ftr-395	673	30	from	from	ADP
ftr-395	673	31	state	state	NOUN
ftr-395	673	32	taxation	taxation	NOUN
ftr-395	673	33	.	.	PUNCT
ftr-395	674	1	150	150	NUM
ftr-395	674	2	the	the	DET
ftr-395	674	3	taxation	taxation	NOUN
ftr-395	674	4	of	of	ADP
ftr-395	674	5	professional	professional	ADJ
ftr-395	674	6	athletes	athlete	NOUN
ftr-395	674	7	has	have	AUX
ftr-395	674	8	attracted	attract	VERB
ftr-395	674	9	a	a	DET
ftr-395	674	10	fair	fair	ADJ
ftr-395	674	11	amount	amount	NOUN
ftr-395	674	12	of	of	ADP
ftr-395	674	13	scholarly	scholarly	ADJ
ftr-395	674	14	attention	attention	NOUN
ftr-395	674	15	,	,	PUNCT
ftr-395	674	16	but	but	CCONJ
ftr-395	674	17	commuters	commuter	NOUN
ftr-395	674	18	with	with	ADP
ftr-395	674	19	less	less	ADV
ftr-395	674	20	exciting	exciting	ADJ
ftr-395	674	21	jobs	job	NOUN
ftr-395	674	22	are	be	AUX
ftr-395	674	23	similarly	similarly	ADV
ftr-395	674	24	impacted	impact	VERB
ftr-395	674	25	.	.	PUNCT
ftr-395	675	1	the	the	DET
ftr-395	675	2	question	question	NOUN
ftr-395	675	3	of	of	ADP
ftr-395	675	4	the	the	DET
ftr-395	675	5	fairness	fairness	NOUN
ftr-395	675	6	of	of	ADP
ftr-395	675	7	taxing	tax	VERB
ftr-395	675	8	,	,	PUNCT
ftr-395	675	9	or	or	CCONJ
ftr-395	675	10	over	over	ADV
ftr-395	675	11	-	-	PUNCT
ftr-395	675	12	taxing	tax	VERB
ftr-395	675	13	commuters	commuter	NOUN
ftr-395	675	14	,	,	PUNCT
ftr-395	675	15	has	have	AUX
ftr-395	675	16	been	be	AUX
ftr-395	675	17	brought	bring	VERB
ftr-395	675	18	into	into	ADP
ftr-395	675	19	stark	stark	ADJ
ftr-395	675	20	relief	relief	NOUN
ftr-395	675	21	in	in	ADP
ftr-395	675	22	two	two	NUM
ftr-395	675	23	recent	recent	ADJ
ftr-395	675	24	cases	case	NOUN
ftr-395	675	25	in	in	ADP
ftr-395	675	26	which	which	PRON
ftr-395	675	27	new	new	PROPN
ftr-395	675	28	york	york	PROPN
ftr-395	675	29	's	's	PART
ftr-395	675	30	highest	high	ADJ
ftr-395	675	31	court	court	NOUN
ftr-395	675	32	held	hold	VERB
ftr-395	675	33	against	against	ADP
ftr-395	675	34	two	two	NUM
ftr-395	675	35	non	non	ADJ
ftr-395	675	36	-	-	ADJ
ftr-395	675	37	resident	resident	ADJ
ftr-395	675	38	taxpayers	taxpayer	NOUN
ftr-395	675	39	one	one	NUM
ftr-395	675	40	,	,	PUNCT
ftr-395	675	41	a	a	DET
ftr-395	675	42	law	law	NOUN
ftr-395	675	43	professor	professor	NOUN
ftr-395	675	44	,	,	PUNCT
ftr-395	675	45	and	and	CCONJ
ftr-395	675	46	the	the	DET
ftr-395	675	47	other	other	ADJ
ftr-395	675	48	an	an	DET
ftr-395	675	49	information	information	NOUN
ftr-395	675	50	technology	technology	NOUN
ftr-395	675	51	professional	professional	NOUN
ftr-395	675	52	.	.	PUNCT
ftr-395	675	53	'	'	PUNCT
ftr-395	676	1	5	5	NUM
ftr-395	676	2	'	'	PUNCT
ftr-395	676	3	in	in	ADP
ftr-395	676	4	the	the	DET
ftr-395	676	5	first	first	ADJ
ftr-395	676	6	case	case	NOUN
ftr-395	676	7	,	,	PUNCT
ftr-395	676	8	law	law	NOUN
ftr-395	676	9	professor	professor	NOUN
ftr-395	676	10	edward	edward	PROPN
ftr-395	676	11	zelinsky	zelinsky	PROPN
ftr-395	676	12	challenged	challenge	VERB
ftr-395	676	13	new	new	PROPN
ftr-395	676	14	york	york	PROPN
ftr-395	676	15	's	's	PART
ftr-395	676	16	ability	ability	NOUN
ftr-395	676	17	to	to	PART
ftr-395	676	18	tax	tax	VERB
ftr-395	676	19	as	as	ADP
ftr-395	676	20	"	"	PUNCT
ftr-395	676	21	source	source	NOUN
ftr-395	676	22	"	"	PUNCT
ftr-395	676	23	income	income	NOUN
ftr-395	676	24	monies	monie	NOUN
ftr-395	676	25	he	he	PRON
ftr-395	676	26	earned	earn	VERB
ftr-395	676	27	while	while	SCONJ
ftr-395	676	28	working	work	VERB
ftr-395	676	29	at	at	ADP
ftr-395	676	30	his	his	PRON
ftr-395	676	31	home	home	NOUN
ftr-395	676	32	in	in	ADP
ftr-395	676	33	connecticut	connecticut	PROPN
ftr-395	676	34	.	.	PUNCT
ftr-395	677	1	cardozo	cardozo	PROPN
ftr-395	677	2	law	law	PROPN
ftr-395	677	3	school	school	NOUN
ftr-395	677	4	the	the	DET
ftr-395	677	5	institution	institution	NOUN
ftr-395	677	6	for	for	ADP
ftr-395	677	7	which	which	PRON
ftr-395	677	8	zelinsky	zelinsky	ADJ
ftr-395	677	9	taught	teach	VERB
ftr-395	677	10	is	be	AUX
ftr-395	677	11	located	locate	VERB
ftr-395	677	12	in	in	ADP
ftr-395	677	13	new	new	PROPN
ftr-395	677	14	york.152	york.152	PROPN
ftr-395	677	15	zelinsky	zelinsky	PROPN
ftr-395	677	16	performed	perform	VERB
ftr-395	677	17	many	many	ADJ
ftr-395	677	18	of	of	ADP
ftr-395	677	19	his	his	PRON
ftr-395	677	20	duties	duty	NOUN
ftr-395	677	21	,	,	PUNCT
ftr-395	677	22	however	however	ADV
ftr-395	677	23	,	,	PUNCT
ftr-395	677	24	at	at	ADP
ftr-395	677	25	his	his	PRON
ftr-395	677	26	home	home	NOUN
ftr-395	677	27	in	in	ADP
ftr-395	677	28	connecticut	connecticut	PROPN
ftr-395	677	29	.	.	PUNCT
ftr-395	678	1	53	53	NUM
ftr-395	678	2	zelinsky	zelinsky	NOUN
ftr-395	678	3	commuted	commute	VERB
ftr-395	678	4	three	three	NUM
ftr-395	678	5	days	day	NOUN
ftr-395	678	6	each	each	DET
ftr-395	678	7	week	week	NOUN
ftr-395	678	8	during	during	ADP
ftr-395	678	9	the	the	DET
ftr-395	678	10	semester	semester	NOUN
ftr-395	678	11	,	,	PUNCT
ftr-395	678	12	and	and	CCONJ
ftr-395	678	13	when	when	SCONJ
ftr-395	678	14	school	school	NOUN
ftr-395	678	15	was	be	AUX
ftr-395	678	16	not	not	PART
ftr-395	678	17	in	in	ADP
ftr-395	678	18	session	session	NOUN
ftr-395	678	19	and	and	CCONJ
ftr-395	678	20	and	and	CCONJ
ftr-395	678	21	in	in	ADP
ftr-395	678	22	general	general	ADJ
ftr-395	678	23	can	can	AUX
ftr-395	678	24	enforce	enforce	VERB
ftr-395	678	25	tax	tax	NOUN
ftr-395	678	26	laws	law	NOUN
ftr-395	678	27	against	against	ADP
ftr-395	678	28	this	this	DET
ftr-395	678	29	population	population	NOUN
ftr-395	678	30	with	with	ADP
ftr-395	678	31	far	far	ADV
ftr-395	678	32	more	more	ADJ
ftr-395	678	33	ease	ease	NOUN
ftr-395	678	34	than	than	ADP
ftr-395	678	35	other	other	ADJ
ftr-395	678	36	professionals	professional	NOUN
ftr-395	678	37	who	who	PRON
ftr-395	678	38	earn	earn	VERB
ftr-395	678	39	salaries	salary	NOUN
ftr-395	678	40	from	from	ADP
ftr-395	678	41	activities	activity	NOUN
ftr-395	678	42	carried	carry	VERB
ftr-395	678	43	on	on	ADP
ftr-395	678	44	in	in	ADP
ftr-395	678	45	nonresident	nonresident	ADJ
ftr-395	678	46	states	state	NOUN
ftr-395	678	47	.	.	PUNCT
ftr-395	678	48	"	"	PUNCT
ftr-395	678	49	)	)	PUNCT
ftr-395	678	50	.	.	PUNCT
ftr-395	679	1	147	147	NUM
ftr-395	679	2	.	.	PUNCT
ftr-395	680	1	see	see	VERB
ftr-395	680	2	heath	heath	PROPN
ftr-395	680	3	and	and	CCONJ
ftr-395	680	4	crenshaw	crenshaw	PROPN
ftr-395	680	5	,	,	PUNCT
ftr-395	680	6	supra	supra	PROPN
ftr-395	680	7	note	note	PROPN
ftr-395	680	8	144	144	NUM
ftr-395	680	9	(	(	PUNCT
ftr-395	680	10	quoting	quote	VERB
ftr-395	680	11	david	david	PROPN
ftr-395	680	12	k.	k.	PROPN
ftr-395	680	13	hoffmann	hoffmann	PROPN
ftr-395	680	14	,	,	PUNCT
ftr-395	680	15	an	an	DET
ftr-395	680	16	economist	economist	NOUN
ftr-395	680	17	with	with	ADP
ftr-395	680	18	the	the	DET
ftr-395	680	19	tax	tax	NOUN
ftr-395	680	20	foundation	foundation	NOUN
ftr-395	680	21	,	,	PUNCT
ftr-395	680	22	as	as	ADP
ftr-395	680	23	saying	say	VERB
ftr-395	680	24	"	"	PUNCT
ftr-395	680	25	'	'	PUNCT
ftr-395	680	26	it	it	PRON
ftr-395	680	27	's	be	AUX
ftr-395	680	28	not	not	PART
ftr-395	680	29	fair	fair	ADJ
ftr-395	680	30	[	[	X
ftr-395	680	31	that	that	SCONJ
ftr-395	680	32	]	]	PUNCT
ftr-395	680	33	just	just	ADV
ftr-395	680	34	because	because	SCONJ
ftr-395	680	35	this	this	DET
ftr-395	680	36	particular	particular	ADJ
ftr-395	680	37	occupation	occupation	NOUN
ftr-395	680	38	is	be	AUX
ftr-395	680	39	so	so	ADV
ftr-395	680	40	easy	easy	ADJ
ftr-395	680	41	[	[	X
ftr-395	680	42	to	to	PART
ftr-395	680	43	track	track	VERB
ftr-395	680	44	]	]	PUNCT
ftr-395	680	45	and	and	CCONJ
ftr-395	680	46	no	no	DET
ftr-395	680	47	one	one	NOUN
ftr-395	680	48	feels	feel	VERB
ftr-395	680	49	bad	bad	ADJ
ftr-395	680	50	fore	fore	NOUN
ftr-395	681	1	[	[	X
ftr-395	681	2	sic	sic	X
ftr-395	681	3	]	]	PUNCT
ftr-395	681	4	the	the	DET
ftr-395	681	5	rich	rich	ADJ
ftr-395	681	6	players	player	NOUN
ftr-395	681	7	that	that	PRON
ftr-395	681	8	they	they	PRON
ftr-395	681	9	have	have	VERB
ftr-395	681	10	to	to	PART
ftr-395	681	11	pay	pay	VERB
ftr-395	681	12	these	these	DET
ftr-395	681	13	taxes	taxis	NOUN
ftr-395	681	14	.	.	PUNCT
ftr-395	681	15	"	"	PUNCT
ftr-395	681	16	)	)	PUNCT
ftr-395	681	17	.	.	PUNCT
ftr-395	682	1	but	but	CCONJ
ftr-395	682	2	see	see	VERB
ftr-395	682	3	vanderknyff	vanderknyff	NOUN
ftr-395	682	4	,	,	PUNCT
ftr-395	682	5	supra	supra	PROPN
ftr-395	682	6	note	note	PROPN
ftr-395	682	7	143	143	NUM
ftr-395	682	8	(	(	PUNCT
ftr-395	682	9	noting	note	VERB
ftr-395	682	10	that	that	SCONJ
ftr-395	682	11	states	state	NOUN
ftr-395	682	12	are	be	AUX
ftr-395	682	13	becoming	become	VERB
ftr-395	682	14	more	more	ADV
ftr-395	682	15	aggressive	aggressive	ADJ
ftr-395	682	16	in	in	ADP
ftr-395	682	17	trying	try	VERB
ftr-395	682	18	to	to	PART
ftr-395	682	19	tax	tax	VERB
ftr-395	682	20	ceos	ceo	NOUN
ftr-395	682	21	and	and	CCONJ
ftr-395	682	22	-lawyers	-lawyer	NOUN
ftr-395	682	23	by	by	ADP
ftr-395	682	24	auditing	audit	VERB
ftr-395	682	25	company	company	NOUN
ftr-395	682	26	travel	travel	NOUN
ftr-395	682	27	records	record	NOUN
ftr-395	682	28	)	)	PUNCT
ftr-395	682	29	.	.	PUNCT
ftr-395	683	1	an	an	DET
ftr-395	683	2	aggressive	aggressive	ADJ
ftr-395	683	3	state	state	NOUN
ftr-395	683	4	revenue	revenue	NOUN
ftr-395	683	5	department	department	NOUN
ftr-395	683	6	could	could	AUX
ftr-395	683	7	easily	easily	ADV
ftr-395	683	8	target	target	VERB
ftr-395	683	9	trial	trial	NOUN
ftr-395	683	10	lawyers	lawyer	NOUN
ftr-395	683	11	,	,	PUNCT
ftr-395	683	12	whose	whose	DET
ftr-395	683	13	appearances	appearance	NOUN
ftr-395	683	14	in	in	ADP
ftr-395	683	15	court	court	NOUN
ftr-395	683	16	are	be	AUX
ftr-395	683	17	matters	matter	NOUN
ftr-395	683	18	of	of	ADP
ftr-395	683	19	public	public	ADJ
ftr-395	683	20	record	record	NOUN
ftr-395	683	21	.	.	PUNCT
ftr-395	684	1	although	although	SCONJ
ftr-395	684	2	perhaps	perhaps	ADV
ftr-395	684	3	not	not	PART
ftr-395	684	4	as	as	ADV
ftr-395	684	5	lucrative	lucrative	ADJ
ftr-395	684	6	as	as	ADP
ftr-395	684	7	taxing	tax	VERB
ftr-395	684	8	professional	professional	ADJ
ftr-395	684	9	athletes	athlete	NOUN
ftr-395	684	10	,	,	PUNCT
ftr-395	684	11	a	a	DET
ftr-395	684	12	trial	trial	NOUN
ftr-395	684	13	team	team	NOUN
ftr-395	684	14	in	in	ADP
ftr-395	684	15	a	a	DET
ftr-395	684	16	month	month	NOUN
ftr-395	684	17	-	-	PUNCT
ftr-395	684	18	long	long	ADJ
ftr-395	684	19	,	,	PUNCT
ftr-395	684	20	complex	complex	ADJ
ftr-395	684	21	civil	civil	ADJ
ftr-395	684	22	trial	trial	NOUN
ftr-395	684	23	could	could	AUX
ftr-395	684	24	easily	easily	ADV
ftr-395	684	25	bill	bill	VERB
ftr-395	684	26	in	in	ADP
ftr-395	684	27	excess	excess	NOUN
ftr-395	684	28	of	of	ADP
ftr-395	684	29	a	a	DET
ftr-395	684	30	quarter	quarter	NOUN
ftr-395	684	31	of	of	ADP
ftr-395	684	32	a	a	DET
ftr-395	684	33	million	million	NUM
ftr-395	684	34	dollars	dollar	NOUN
ftr-395	684	35	.	.	PUNCT
ftr-395	685	1	148	148	NUM
ftr-395	685	2	.	.	PUNCT
ftr-395	686	1	i	i	PRON
ftr-395	686	2	d.	d.	PROPN
ftr-395	686	3	149	149	NUM
ftr-395	686	4	.	.	PUNCT
ftr-395	687	1	i	i	PRON
ftr-395	687	2	d.	d.	PROPN
ftr-395	687	3	150	150	NUM
ftr-395	687	4	.	.	PUNCT
ftr-395	688	1	i	i	PRON
ftr-395	688	2	d.	d.	PROPN
ftr-395	688	3	151	151	NUM
ftr-395	688	4	.	.	PUNCT
ftr-395	689	1	zelinsky	zelinsky	PROPN
ftr-395	689	2	v.	v.	ADP
ftr-395	689	3	tax	tax	NOUN
ftr-395	689	4	appeals	appeal	NOUN
ftr-395	689	5	tribunal	tribunal	NOUN
ftr-395	689	6	of	of	ADP
ftr-395	689	7	the	the	DET
ftr-395	689	8	state	state	NOUN
ftr-395	689	9	of	of	ADP
ftr-395	689	10	new	new	PROPN
ftr-395	689	11	york	york	PROPN
ftr-395	689	12	,	,	PUNCT
ftr-395	689	13	801	801	NUM
ftr-395	689	14	n.e.2d	n.e.2d	NOUN
ftr-395	689	15	840	840	NUM
ftr-395	689	16	(	(	PUNCT
ftr-395	689	17	n.y	n.y	PROPN
ftr-395	689	18	.	.	PROPN
ftr-395	689	19	2003	2003	NUM
ftr-395	689	20	)	)	PUNCT
ftr-395	689	21	,	,	PUNCT
ftr-395	689	22	cert	cert	PROPN
ftr-395	689	23	.	.	PUNCT
ftr-395	690	1	denied	deny	VERB
ftr-395	690	2	,	,	PUNCT
ftr-395	690	3	541	541	NUM
ftr-395	690	4	u.s	u.s	PROPN
ftr-395	690	5	.	.	PROPN
ftr-395	690	6	1009	1009	NUM
ftr-395	690	7	(	(	PUNCT
ftr-395	690	8	2004	2004	NUM
ftr-395	690	9	)	)	PUNCT
ftr-395	690	10	;	;	PUNCT
ftr-395	690	11	huckaby	huckaby	PROPN
ftr-395	690	12	v.	v.	CCONJ
ftr-395	690	13	tax	tax	NOUN
ftr-395	690	14	appeals	appeal	NOUN
ftr-395	690	15	tribunal	tribunal	NOUN
ftr-395	690	16	of	of	ADP
ftr-395	690	17	the	the	DET
ftr-395	690	18	state	state	NOUN
ftr-395	690	19	of	of	ADP
ftr-395	690	20	new	new	PROPN
ftr-395	690	21	york	york	PROPN
ftr-395	690	22	,	,	PUNCT
ftr-395	690	23	829	829	NUM
ftr-395	690	24	n.e.2d	n.e.2d	NOUN
ftr-395	690	25	276	276	NUM
ftr-395	690	26	(	(	PUNCT
ftr-395	690	27	n.y	n.y	PROPN
ftr-395	690	28	.	.	PROPN
ftr-395	690	29	)	)	PUNCT
ftr-395	690	30	,	,	PUNCT
ftr-395	690	31	cert	cert	PROPN
ftr-395	690	32	.	.	PUNCT
ftr-395	691	1	denied	deny	VERB
ftr-395	691	2	,	,	PUNCT
ftr-395	691	3	126	126	NUM
ftr-395	691	4	s.	s.	PROPN
ftr-395	691	5	ct	ct	PROPN
ftr-395	691	6	.	.	PUNCT
ftr-395	692	1	546	546	NUM
ftr-395	692	2	(	(	PUNCT
ftr-395	692	3	2005	2005	NUM
ftr-395	692	4	)	)	PUNCT
ftr-395	692	5	.	.	PUNCT
ftr-395	693	1	152	152	NUM
ftr-395	693	2	.	.	PUNCT
ftr-395	694	1	i	i	PRON
ftr-395	694	2	d.	d.	PROPN
ftr-395	694	3	153	153	NUM
ftr-395	694	4	.	.	PUNCT
ftr-395	695	1	i	i	PRON
ftr-395	695	2	d.	d.	PROPN
ftr-395	695	3	20081	20081	NUM
ftr-395	695	4	florida	florida	PROPN
ftr-395	695	5	tax	tax	NOUN
ftr-395	695	6	review	review	NOUN
ftr-395	695	7	during	during	ADP
ftr-395	695	8	his	his	PRON
ftr-395	695	9	sabbatical	sabbatical	ADJ
ftr-395	695	10	leave	leave	NOUN
ftr-395	695	11	in	in	ADP
ftr-395	695	12	the	the	DET
ftr-395	695	13	fall	fall	NOUN
ftr-395	695	14	semester	semester	NOUN
ftr-395	695	15	of	of	ADP
ftr-395	695	16	1995	1995	NUM
ftr-395	695	17	,	,	PUNCT
ftr-395	695	18	he	he	PRON
ftr-395	695	19	worked	work	VERB
ftr-395	695	20	exclusively	exclusively	ADV
ftr-395	695	21	at	at	ADP
ftr-395	695	22	home	home	NOUN
ftr-395	695	23	.	.	PUNCT
ftr-395	696	1	54	54	NUM
ftr-395	696	2	zelinsky	zelinsky	PROPN
ftr-395	696	3	argued	argue	VERB
ftr-395	696	4	that	that	SCONJ
ftr-395	696	5	new	new	PROPN
ftr-395	696	6	york	york	PROPN
ftr-395	696	7	should	should	AUX
ftr-395	696	8	be	be	AUX
ftr-395	696	9	permitted	permit	VERB
ftr-395	696	10	to	to	PART
ftr-395	696	11	tax	tax	VERB
ftr-395	696	12	as	as	ADP
ftr-395	696	13	source	source	NOUN
ftr-395	696	14	income	income	NOUN
ftr-395	696	15	only	only	ADV
ftr-395	696	16	the	the	DET
ftr-395	696	17	percentage	percentage	NOUN
ftr-395	696	18	of	of	ADP
ftr-395	696	19	income	income	NOUN
ftr-395	696	20	he	he	PRON
ftr-395	696	21	earned	earn	VERB
ftr-395	696	22	while	while	SCONJ
ftr-395	696	23	he	he	PRON
ftr-395	696	24	was	be	AUX
ftr-395	696	25	physically	physically	ADV
ftr-395	696	26	in	in	ADP
ftr-395	696	27	new	new	PROPN
ftr-395	696	28	york	york	PROPN
ftr-395	696	29	.	.	PUNCT
ftr-395	696	30	'	'	PUNCT
ftr-395	696	31	"	"	PUNCT
ftr-395	696	32	similarly	similarly	ADV
ftr-395	696	33	,	,	PUNCT
ftr-395	696	34	thomas	thomas	PROPN
ftr-395	696	35	huckaby	huckaby	PROPN
ftr-395	696	36	,	,	PUNCT
ftr-395	696	37	a	a	DET
ftr-395	696	38	resident	resident	NOUN
ftr-395	696	39	of	of	ADP
ftr-395	696	40	tennessee	tennessee	PROPN
ftr-395	696	41	,	,	PUNCT
ftr-395	696	42	worked	work	VERB
ftr-395	696	43	primarily	primarily	ADV
ftr-395	696	44	from	from	ADP
ftr-395	696	45	his	his	PRON
ftr-395	696	46	tennessee	tennessee	NOUN
ftr-395	696	47	home	home	NOUN
ftr-395	696	48	for	for	ADP
ftr-395	696	49	a	a	DET
ftr-395	696	50	new	new	PROPN
ftr-395	696	51	york	york	PROPN
ftr-395	696	52	employer	employer	NOUN
ftr-395	696	53	.	.	PUNCT
ftr-395	697	1	156	156	NUM
ftr-395	697	2	mr	mr	PROPN
ftr-395	697	3	.	.	PROPN
ftr-395	697	4	huckaby	huckaby	PROPN
ftr-395	697	5	presents	present	VERB
ftr-395	697	6	perhaps	perhaps	ADV
ftr-395	697	7	a	a	DET
ftr-395	697	8	more	more	ADV
ftr-395	697	9	compelling	compelling	ADJ
ftr-395	697	10	case	case	NOUN
ftr-395	697	11	,	,	PUNCT
ftr-395	697	12	because	because	SCONJ
ftr-395	697	13	his	his	PRON
ftr-395	697	14	time	time	NOUN
ftr-395	697	15	in	in	ADP
ftr-395	697	16	new	new	PROPN
ftr-395	697	17	york	york	PROPN
ftr-395	697	18	was	be	AUX
ftr-395	697	19	even	even	ADV
ftr-395	697	20	more	more	ADV
ftr-395	697	21	limited	limited	ADJ
ftr-395	697	22	than	than	ADP
ftr-395	697	23	that	that	PRON
ftr-395	697	24	of	of	ADP
ftr-395	697	25	professor	professor	NOUN
ftr-395	697	26	zelinsky	zelinsky	PROPN
ftr-395	697	27	mr	mr	PROPN
ftr-395	697	28	.	.	PROPN
ftr-395	697	29	huckaby	huckaby	PROPN
ftr-395	697	30	spent	spend	VERB
ftr-395	697	31	only	only	ADV
ftr-395	697	32	59	59	NUM
ftr-395	697	33	days	day	NOUN
ftr-395	697	34	in	in	ADP
ftr-395	697	35	new	new	PROPN
ftr-395	697	36	york	york	PROPN
ftr-395	697	37	in	in	ADP
ftr-395	697	38	the	the	DET
ftr-395	697	39	first	first	ADJ
ftr-395	697	40	tax	tax	NOUN
ftr-395	697	41	year	year	NOUN
ftr-395	697	42	at	at	ADP
ftr-395	697	43	issue	issue	NOUN
ftr-395	697	44	,	,	PUNCT
ftr-395	697	45	and	and	CCONJ
ftr-395	697	46	only	only	ADV
ftr-395	697	47	62	62	NUM
ftr-395	697	48	days	day	NOUN
ftr-395	697	49	in	in	ADP
ftr-395	697	50	new	new	PROPN
ftr-395	697	51	york	york	PROPN
ftr-395	697	52	in	in	ADP
ftr-395	697	53	the	the	DET
ftr-395	697	54	second	second	ADJ
ftr-395	697	55	tax	tax	NOUN
ftr-395	697	56	year	year	NOUN
ftr-395	697	57	at	at	ADP
ftr-395	697	58	issue	issue	NOUN
ftr-395	697	59	.	.	PUNCT
ftr-395	698	1	157	157	NUM
ftr-395	698	2	another	another	DET
ftr-395	698	3	factor	factor	NOUN
ftr-395	698	4	making	make	VERB
ftr-395	698	5	huckaby	huckaby	NOUN
ftr-395	698	6	arguably	arguably	ADV
ftr-395	698	7	more	more	ADV
ftr-395	698	8	sympathetic	sympathetic	ADJ
ftr-395	698	9	is	be	AUX
ftr-395	698	10	that	that	SCONJ
ftr-395	698	11	a	a	DET
ftr-395	698	12	daily	daily	ADJ
ftr-395	698	13	commute	commute	NOUN
ftr-395	698	14	for	for	ADP
ftr-395	698	15	huckaby	huckaby	NOUN
ftr-395	698	16	would	would	AUX
ftr-395	698	17	not	not	PART
ftr-395	698	18	have	have	AUX
ftr-395	698	19	been	be	AUX
ftr-395	698	20	just	just	ADV
ftr-395	698	21	inconvenient	inconvenient	ADJ
ftr-395	698	22	it	it	PRON
ftr-395	698	23	simply	simply	ADV
ftr-395	698	24	would	would	AUX
ftr-395	698	25	not	not	PART
ftr-395	698	26	have	have	AUX
ftr-395	698	27	been	be	AUX
ftr-395	698	28	possible	possible	ADJ
ftr-395	698	29	.	.	PUNCT
ftr-395	699	1	when	when	SCONJ
ftr-395	699	2	zelinsky	zelinsky	PROPN
ftr-395	699	3	prepared	prepare	VERB
ftr-395	699	4	his	his	PRON
ftr-395	699	5	tax	tax	NOUN
ftr-395	699	6	returns	return	NOUN
ftr-395	699	7	,	,	PUNCT
ftr-395	699	8	he	he	PRON
ftr-395	699	9	"	"	PUNCT
ftr-395	699	10	apportioned	apportion	VERB
ftr-395	699	11	to	to	ADP
ftr-395	699	12	new	new	PROPN
ftr-395	699	13	york	york	PROPN
ftr-395	699	14	the	the	DET
ftr-395	699	15	percentage	percentage	NOUN
ftr-395	699	16	of	of	ADP
ftr-395	699	17	his	his	PRON
ftr-395	699	18	total	total	ADJ
ftr-395	699	19	salary	salary	NOUN
ftr-395	699	20	that	that	PRON
ftr-395	699	21	reflected	reflect	VERB
ftr-395	699	22	the	the	DET
ftr-395	699	23	number	number	NOUN
ftr-395	699	24	of	of	ADP
ftr-395	699	25	days	day	NOUN
ftr-395	699	26	he	he	PRON
ftr-395	699	27	commuted	commute	VERB
ftr-395	699	28	to	to	ADP
ftr-395	699	29	the	the	DET
ftr-395	699	30	law	law	NOUN
ftr-395	699	31	school	school	NOUN
ftr-395	699	32	.	.	PUNCT
ftr-395	700	1	"	"	PUNCT
ftr-395	700	2	'	'	PUNCT
ftr-395	700	3	58	58	NUM
ftr-395	700	4	similarly	similarly	ADV
ftr-395	700	5	,	,	PUNCT
ftr-395	700	6	when	when	SCONJ
ftr-395	700	7	huckaby	huckaby	NOUN
ftr-395	700	8	filed	file	VERB
ftr-395	700	9	his	his	PRON
ftr-395	700	10	returns	return	NOUN
ftr-395	700	11	,	,	PUNCT
ftr-395	700	12	he	he	PRON
ftr-395	700	13	"	"	PUNCT
ftr-395	700	14	allocated	allocate	VERB
ftr-395	700	15	his	his	PRON
ftr-395	700	16	income	income	NOUN
ftr-395	700	17	between	between	ADP
ftr-395	700	18	new	new	PROPN
ftr-395	700	19	york	york	PROPN
ftr-395	700	20	and	and	CCONJ
ftr-395	700	21	tennessee	tennessee	PROPN
ftr-395	700	22	based	base	VERB
ftr-395	700	23	on	on	ADP
ftr-395	700	24	the	the	DET
ftr-395	700	25	number	number	NOUN
ftr-395	700	26	of	of	ADP
ftr-395	700	27	days	day	NOUN
ftr-395	700	28	he	he	PRON
ftr-395	700	29	worked	work	VERB
ftr-395	700	30	in	in	ADP
ftr-395	700	31	each	each	DET
ftr-395	700	32	state	state	NOUN
ftr-395	700	33	relative	relative	ADJ
ftr-395	700	34	to	to	ADP
ftr-395	700	35	the	the	DET
ftr-395	700	36	total	total	ADJ
ftr-395	700	37	number	number	NOUN
ftr-395	700	38	of	of	ADP
ftr-395	700	39	days	day	NOUN
ftr-395	700	40	he	he	PRON
ftr-395	700	41	worked	work	VERB
ftr-395	700	42	in	in	ADP
ftr-395	700	43	each	each	DET
ftr-395	700	44	tax	tax	NOUN
ftr-395	700	45	year	year	NOUN
ftr-395	700	46	.	.	PUNCT
ftr-395	701	1	"	"	PUNCT
ftr-395	701	2	'	'	PUNCT
ftr-395	701	3	59	59	NUM
ftr-395	701	4	the	the	DET
ftr-395	701	5	new	new	PROPN
ftr-395	701	6	york	york	PROPN
ftr-395	701	7	state	state	PROPN
ftr-395	701	8	department	department	PROPN
ftr-395	701	9	of	of	ADP
ftr-395	701	10	taxation	taxation	NOUN
ftr-395	701	11	and	and	CCONJ
ftr-395	701	12	finance	finance	NOUN
ftr-395	701	13	disagreed	disagree	VERB
ftr-395	701	14	with	with	ADP
ftr-395	701	15	both	both	CCONJ
ftr-395	701	16	zelinsky	zelinsky	NOUN
ftr-395	701	17	's	's	PART
ftr-395	701	18	and	and	CCONJ
ftr-395	701	19	huckaby	huckaby	NOUN
ftr-395	701	20	's	's	PART
ftr-395	701	21	returns	return	NOUN
ftr-395	701	22	,	,	PUNCT
ftr-395	701	23	and	and	CCONJ
ftr-395	701	24	assessed	assess	VERB
ftr-395	701	25	deficiencies	deficiency	NOUN
ftr-395	701	26	upon	upon	SCONJ
ftr-395	701	27	audit.160	audit.160	PROPN
ftr-395	701	28	in	in	ADP
ftr-395	701	29	separate	separate	ADJ
ftr-395	701	30	cases	case	NOUN
ftr-395	701	31	,	,	PUNCT
ftr-395	701	32	both	both	DET
ftr-395	701	33	teleworkers	teleworker	NOUN
ftr-395	701	34	challenged	challenge	VERB
ftr-395	701	35	the	the	DET
ftr-395	701	36	deficiencies	deficiency	NOUN
ftr-395	701	37	.	.	PUNCT
ftr-395	702	1	zelinsky	zelinsky	PROPN
ftr-395	702	2	raised	raise	VERB
ftr-395	702	3	commerce	commerce	NOUN
ftr-395	702	4	and	and	CCONJ
ftr-395	702	5	due	due	ADJ
ftr-395	702	6	process	process	NOUN
ftr-395	702	7	clause	clause	NOUN
ftr-395	702	8	challenges	challenge	NOUN
ftr-395	702	9	to	to	ADP
ftr-395	702	10	the	the	DET
ftr-395	702	11	assessment;'16	assessment;'16	PROPN
ftr-395	702	12	huckaby	huckaby	PROPN
ftr-395	702	13	did	do	AUX
ftr-395	702	14	not	not	PART
ftr-395	702	15	raise	raise	VERB
ftr-395	702	16	the	the	DET
ftr-395	702	17	commerce	commerce	NOUN
ftr-395	702	18	clause	clause	NOUN
ftr-395	702	19	argument	argument	NOUN
ftr-395	702	20	,	,	PUNCT
ftr-395	702	21	but	but	CCONJ
ftr-395	702	22	challenged	challenge	VERB
ftr-395	702	23	the	the	DET
ftr-395	702	24	assessments	assessment	NOUN
ftr-395	702	25	on	on	ADP
ftr-395	702	26	due	due	ADJ
ftr-395	702	27	process	process	NOUN
ftr-395	702	28	grounds	ground	NOUN
ftr-395	702	29	.	.	PUNCT
ftr-395	703	1	162	162	NUM
ftr-395	703	2	the	the	DET
ftr-395	703	3	new	new	PROPN
ftr-395	703	4	york	york	PROPN
ftr-395	703	5	court	court	PROPN
ftr-395	703	6	rejected	reject	VERB
ftr-395	703	7	both	both	DET
ftr-395	703	8	appeals	appeal	NOUN
ftr-395	703	9	,	,	PUNCT
ftr-395	703	10	and	and	CCONJ
ftr-395	703	11	upheld	uphold	VERB
ftr-395	703	12	the	the	DET
ftr-395	703	13	assessments	assessment	NOUN
ftr-395	703	14	.	.	PUNCT
ftr-395	704	1	163	163	NUM
ftr-395	704	2	the	the	DET
ftr-395	704	3	propriety	propriety	NOUN
ftr-395	704	4	of	of	ADP
ftr-395	704	5	the	the	DET
ftr-395	704	6	court	court	NOUN
ftr-395	704	7	's	's	PART
ftr-395	704	8	decision	decision	NOUN
ftr-395	704	9	will	will	AUX
ftr-395	704	10	be	be	AUX
ftr-395	704	11	discussed	discuss	VERB
ftr-395	704	12	below	below	ADV
ftr-395	704	13	,	,	PUNCT
ftr-395	704	14	'	'	PUNCT
ftr-395	704	15	64	64	NUM
ftr-395	704	16	what	what	PRON
ftr-395	704	17	is	be	AUX
ftr-395	704	18	remarkable	remarkable	ADJ
ftr-395	704	19	here	here	ADV
ftr-395	704	20	,	,	PUNCT
ftr-395	704	21	however	however	ADV
ftr-395	704	22	,	,	PUNCT
ftr-395	704	23	is	be	AUX
ftr-395	704	24	the	the	DET
ftr-395	704	25	criticism	criticism	NOUN
ftr-395	704	26	these	these	DET
ftr-395	704	27	decisions	decision	NOUN
ftr-395	704	28	received	receive	VERB
ftr-395	704	29	in	in	ADP
ftr-395	704	30	both	both	CCONJ
ftr-395	704	31	academic	academic	ADJ
ftr-395	704	32	and	and	CCONJ
ftr-395	704	33	154	154	NUM
ftr-395	704	34	.	.	PUNCT
ftr-395	705	1	i	i	PRON
ftr-395	705	2	d.	d.	PROPN
ftr-395	705	3	at	at	ADP
ftr-395	705	4	833	833	NUM
ftr-395	705	5	-	-	SYM
ftr-395	705	6	34	34	NUM
ftr-395	705	7	.	.	PUNCT
ftr-395	706	1	by	by	ADP
ftr-395	706	2	my	my	PRON
ftr-395	706	3	calculations	calculation	NOUN
ftr-395	706	4	,	,	PUNCT
ftr-395	706	5	professor	professor	NOUN
ftr-395	706	6	zelinsky	zelinsky	NOUN
ftr-395	706	7	spent	spend	VERB
ftr-395	706	8	no	no	DET
ftr-395	706	9	more	more	ADJ
ftr-395	706	10	than	than	ADP
ftr-395	706	11	90	90	NUM
ftr-395	706	12	days	day	NOUN
ftr-395	706	13	working	work	VERB
ftr-395	706	14	in	in	ADP
ftr-395	706	15	new	new	PROPN
ftr-395	706	16	york	york	PROPN
ftr-395	706	17	during	during	ADP
ftr-395	706	18	the	the	DET
ftr-395	706	19	tax	tax	NOUN
ftr-395	706	20	year	year	NOUN
ftr-395	706	21	in	in	ADP
ftr-395	706	22	which	which	PRON
ftr-395	706	23	he	he	PRON
ftr-395	706	24	did	do	AUX
ftr-395	706	25	not	not	PART
ftr-395	706	26	take	take	VERB
ftr-395	706	27	a	a	DET
ftr-395	706	28	sabbatical	sabbatical	NOUN
ftr-395	706	29	.	.	PUNCT
ftr-395	707	1	155	155	NUM
ftr-395	707	2	.	.	PUNCT
ftr-395	708	1	i	i	PRON
ftr-395	708	2	d.	d.	PROPN
ftr-395	708	3	156	156	NUM
ftr-395	708	4	.	.	PUNCT
ftr-395	709	1	huckaby	huckaby	NOUN
ftr-395	709	2	,	,	PUNCT
ftr-395	709	3	829	829	NUM
ftr-395	709	4	n.e.2d	n.e.2d	NOUN
ftr-395	709	5	at	at	ADP
ftr-395	709	6	277	277	NUM
ftr-395	709	7	-	-	SYM
ftr-395	709	8	78	78	NUM
ftr-395	709	9	.	.	PUNCT
ftr-395	710	1	157	157	NUM
ftr-395	710	2	.	.	PUNCT
ftr-395	711	1	i	i	PRON
ftr-395	711	2	d.	d.	PROPN
ftr-395	711	3	at	at	ADP
ftr-395	711	4	278	278	NUM
ftr-395	711	5	.	.	PUNCT
ftr-395	712	1	158	158	NUM
ftr-395	712	2	.	.	PUNCT
ftr-395	713	1	zelinsky	zelinsky	ADJ
ftr-395	713	2	,	,	PUNCT
ftr-395	713	3	801	801	NUM
ftr-395	713	4	n.e.2d	n.e.2d	NOUN
ftr-395	713	5	at	at	ADP
ftr-395	713	6	843	843	NUM
ftr-395	713	7	-	-	SYM
ftr-395	713	8	44	44	NUM
ftr-395	713	9	.	.	PUNCT
ftr-395	713	10	159	159	NUM
ftr-395	713	11	.	.	PUNCT
ftr-395	714	1	huckaby	huckaby	NOUN
ftr-395	714	2	,	,	PUNCT
ftr-395	714	3	829	829	NUM
ftr-395	714	4	n.e.2d	n.e.2d	NOUN
ftr-395	714	5	at	at	ADP
ftr-395	714	6	278	278	NUM
ftr-395	714	7	.	.	PUNCT
ftr-395	714	8	160	160	NUM
ftr-395	714	9	.	.	PUNCT
ftr-395	715	1	i	i	PRON
ftr-395	715	2	d.	d.	PROPN
ftr-395	715	3	at	at	ADP
ftr-395	715	4	278	278	NUM
ftr-395	715	5	;	;	PUNCT
ftr-395	715	6	zelinsky	zelinsky	ADJ
ftr-395	715	7	,	,	PUNCT
ftr-395	715	8	801	801	NUM
ftr-395	715	9	n.e.2d	n.e.2d	NOUN
ftr-395	715	10	at	at	ADP
ftr-395	715	11	844	844	NUM
ftr-395	715	12	.	.	NOUN
ftr-395	715	13	161	161	NUM
ftr-395	715	14	.	.	PUNCT
ftr-395	716	1	zelinsky	zelinsky	ADJ
ftr-395	716	2	,	,	PUNCT
ftr-395	716	3	801	801	NUM
ftr-395	716	4	n.e.2d	n.e.2d	NOUN
ftr-395	716	5	at	at	ADP
ftr-395	716	6	844	844	NUM
ftr-395	716	7	.	.	PUNCT
ftr-395	716	8	162	162	NUM
ftr-395	716	9	.	.	PUNCT
ftr-395	717	1	huckaby	huckaby	NOUN
ftr-395	717	2	,	,	PUNCT
ftr-395	717	3	829	829	NUM
ftr-395	717	4	n.e.2d	n.e.2d	NOUN
ftr-395	717	5	at	at	ADP
ftr-395	717	6	281	281	NUM
ftr-395	717	7	.	.	PUNCT
ftr-395	718	1	mr	mr	PROPN
ftr-395	718	2	.	.	PROPN
ftr-395	718	3	huckaby	huckaby	PROPN
ftr-395	718	4	also	also	ADV
ftr-395	718	5	raised	raise	VERB
ftr-395	718	6	a	a	DET
ftr-395	718	7	statutory	statutory	ADJ
ftr-395	718	8	interpretation	interpretation	NOUN
ftr-395	718	9	argument	argument	NOUN
ftr-395	718	10	,	,	PUNCT
ftr-395	718	11	not	not	PART
ftr-395	718	12	relevant	relevant	ADJ
ftr-395	718	13	here	here	ADV
ftr-395	718	14	,	,	PUNCT
ftr-395	718	15	that	that	PRON
ftr-395	718	16	was	be	AUX
ftr-395	718	17	rejected	reject	VERB
ftr-395	718	18	by	by	ADP
ftr-395	718	19	the	the	DET
ftr-395	718	20	court	court	NOUN
ftr-395	718	21	.	.	PUNCT
ftr-395	719	1	i	i	PRON
ftr-395	719	2	d.	d.	PROPN
ftr-395	719	3	at	at	ADP
ftr-395	719	4	279281	279281	NUM
ftr-395	719	5	.	.	PUNCT
ftr-395	720	1	163	163	NUM
ftr-395	720	2	.	.	PUNCT
ftr-395	721	1	huckaby	huckaby	NOUN
ftr-395	721	2	,	,	PUNCT
ftr-395	721	3	829	829	NUM
ftr-395	721	4	n.e.2d	n.e.2d	NOUN
ftr-395	721	5	at	at	ADP
ftr-395	721	6	285	285	NUM
ftr-395	721	7	;	;	PUNCT
ftr-395	721	8	zelinsky	zelinsky	ADJ
ftr-395	721	9	,	,	PUNCT
ftr-395	721	10	801	801	NUM
ftr-395	721	11	n.e.2d	n.e.2d	NOUN
ftr-395	721	12	at	at	ADP
ftr-395	721	13	849	849	NUM
ftr-395	721	14	.	.	NOUN
ftr-395	721	15	164	164	NUM
ftr-395	721	16	.	.	PUNCT
ftr-395	722	1	see	see	VERB
ftr-395	722	2	infra	infra	NOUN
ftr-395	722	3	notes	note	VERB
ftr-395	722	4	204210	204210	NUM
ftr-395	722	5	and	and	CCONJ
ftr-395	722	6	accompanying	accompany	VERB
ftr-395	722	7	text	text	NOUN
ftr-395	722	8	.	.	PUNCT
ftr-395	723	1	[	[	X
ftr-395	723	2	vol	vol	NOUN
ftr-395	723	3	.	.	PUNCT
ftr-395	724	1	8.'8	8.'8	NUM
ftr-395	724	2	tax	tax	NOUN
ftr-395	724	3	my	my	PRON
ftr-395	724	4	ride	ride	NOUN
ftr-395	724	5	popular	popular	ADJ
ftr-395	724	6	press	press	NOUN
ftr-395	724	7	.	.	PUNCT
ftr-395	725	1	165	165	NUM
ftr-395	725	2	one	one	NUM
ftr-395	725	3	academic	academic	ADJ
ftr-395	725	4	commentator	commentator	NOUN
ftr-395	725	5	noted	note	VERB
ftr-395	725	6	that	that	SCONJ
ftr-395	725	7	new	new	PROPN
ftr-395	725	8	york	york	PROPN
ftr-395	725	9	's	's	PART
ftr-395	725	10	practice	practice	NOUN
ftr-395	725	11	of	of	ADP
ftr-395	725	12	aggressively	aggressively	ADV
ftr-395	725	13	taxing	tax	VERB
ftr-395	725	14	non	non	NOUN
ftr-395	725	15	-	-	NOUN
ftr-395	725	16	residents	resident	NOUN
ftr-395	725	17	such	such	ADJ
ftr-395	725	18	as	as	ADP
ftr-395	725	19	zelinsky	zelinsky	ADJ
ftr-395	725	20	and	and	CCONJ
ftr-395	725	21	huckaby	huckaby	NOUN
ftr-395	725	22	violates	violate	VERB
ftr-395	725	23	"	"	PUNCT
ftr-395	725	24	the	the	DET
ftr-395	725	25	due	due	ADJ
ftr-395	725	26	process	process	NOUN
ftr-395	725	27	clause	clause	NOUN
ftr-395	725	28	,	,	PUNCT
ftr-395	725	29	commerce	commerce	NOUN
ftr-395	725	30	clause	clause	NOUN
ftr-395	725	31	,	,	PUNCT
ftr-395	725	32	and	and	CCONJ
ftr-395	725	33	privileges	privilege	NOUN
ftr-395	725	34	and	and	CCONJ
ftr-395	725	35	immunities	immunity	NOUN
ftr-395	725	36	clause	clause	NOUN
ftr-395	725	37	...	...	PUNCT
ftr-395	725	38	principles	principle	NOUN
ftr-395	725	39	.	.	PUNCT
ftr-395	725	40	"	"	PUNCT
ftr-395	726	1	166	166	NUM
ftr-395	726	2	in	in	ADP
ftr-395	726	3	a	a	DET
ftr-395	726	4	short	short	ADJ
ftr-395	726	5	opinion	opinion	NOUN
ftr-395	726	6	piece	piece	NOUN
ftr-395	726	7	published	publish	VERB
ftr-395	726	8	in	in	ADP
ftr-395	726	9	the	the	DET
ftr-395	726	10	new	new	PROPN
ftr-395	726	11	york	york	PROPN
ftr-395	726	12	times	times	PROPN
ftr-395	726	13	,	,	PUNCT
ftr-395	726	14	the	the	DET
ftr-395	726	15	cases	case	NOUN
ftr-395	726	16	were	be	AUX
ftr-395	726	17	criticized	criticize	VERB
ftr-395	726	18	as	as	ADP
ftr-395	726	19	unfair	unfair	ADJ
ftr-395	726	20	,	,	PUNCT
ftr-395	726	21	and	and	CCONJ
ftr-395	726	22	the	the	DET
ftr-395	726	23	author	author	NOUN
ftr-395	726	24	concluded	conclude	VERB
ftr-395	726	25	,	,	PUNCT
ftr-395	726	26	"	"	PUNCT
ftr-395	726	27	the	the	DET
ftr-395	726	28	country	country	NOUN
ftr-395	726	29	needs	need	VERB
ftr-395	726	30	telework	telework	NOUN
ftr-395	726	31	to	to	PART
ftr-395	726	32	help	help	VERB
ftr-395	726	33	address	address	VERB
ftr-395	726	34	the	the	DET
ftr-395	726	35	health	health	NOUN
ftr-395	726	36	,	,	PUNCT
ftr-395	726	37	energy	energy	NOUN
ftr-395	726	38	,	,	PUNCT
ftr-395	726	39	transportation	transportation	NOUN
ftr-395	726	40	and	and	CCONJ
ftr-395	726	41	homeland	homeland	NOUN
ftr-395	726	42	security	security	NOUN
ftr-395	726	43	challenges	challenge	NOUN
ftr-395	726	44	before	before	ADP
ftr-395	726	45	us	we	PRON
ftr-395	726	46	,	,	PUNCT
ftr-395	726	47	and	and	CCONJ
ftr-395	726	48	new	new	PROPN
ftr-395	726	49	york	york	PROPN
ftr-395	726	50	's	's	PART
ftr-395	726	51	thirst	thirst	NOUN
ftr-395	726	52	for	for	ADP
ftr-395	726	53	nonresident	nonresident	ADJ
ftr-395	726	54	revenue	revenue	NOUN
ftr-395	726	55	simply	simply	ADV
ftr-395	726	56	ca	can	AUX
ftr-395	726	57	n't	not	PART
ftr-395	726	58	take	take	VERB
ftr-395	726	59	priority	priority	NOUN
ftr-395	726	60	.	.	PUNCT
ftr-395	727	1	'0	'0	X
ftr-395	727	2	67	67	NUM
ftr-395	727	3	in	in	ADP
ftr-395	727	4	addition	addition	NOUN
ftr-395	727	5	to	to	ADP
ftr-395	727	6	the	the	DET
ftr-395	727	7	fairness	fairness	NOUN
ftr-395	727	8	problem	problem	NOUN
ftr-395	727	9	,	,	PUNCT
ftr-395	727	10	discriminatory	discriminatory	ADJ
ftr-395	727	11	taxation	taxation	NOUN
ftr-395	727	12	of	of	ADP
ftr-395	727	13	commuters	commuter	NOUN
ftr-395	727	14	has	have	VERB
ftr-395	727	15	the	the	DET
ftr-395	727	16	potential	potential	NOUN
ftr-395	727	17	to	to	PART
ftr-395	727	18	impact	impact	VERB
ftr-395	727	19	the	the	DET
ftr-395	727	20	flow	flow	NOUN
ftr-395	727	21	of	of	ADP
ftr-395	727	22	capital	capital	NOUN
ftr-395	727	23	,	,	PUNCT
ftr-395	727	24	impair	impair	PROPN
ftr-395	727	25	commerce	commerce	NOUN
ftr-395	727	26	,	,	PUNCT
ftr-395	727	27	and	and	CCONJ
ftr-395	727	28	alter	alter	VERB
ftr-395	727	29	or	or	CCONJ
ftr-395	727	30	impair	impair	VERB
ftr-395	727	31	individual	individual	ADJ
ftr-395	727	32	travel	travel	NOUN
ftr-395	727	33	and	and	CCONJ
ftr-395	727	34	work	work	NOUN
ftr-395	727	35	habits	habit	NOUN
ftr-395	727	36	.	.	PUNCT
ftr-395	728	1	although	although	SCONJ
ftr-395	728	2	all	all	DET
ftr-395	728	3	taxes	taxis	NOUN
ftr-395	728	4	have	have	VERB
ftr-395	728	5	some	some	DET
ftr-395	728	6	effects	effect	NOUN
ftr-395	728	7	on	on	ADP
ftr-395	728	8	individual	individual	ADJ
ftr-395	728	9	behavior	behavior	NOUN
ftr-395	728	10	,	,	PUNCT
ftr-395	728	11	168	168	NUM
ftr-395	728	12	discriminatory	discriminatory	ADJ
ftr-395	728	13	taxes	taxis	NOUN
ftr-395	728	14	can	can	AUX
ftr-395	728	15	create	create	VERB
ftr-395	728	16	deadweight	deadweight	ADJ
ftr-395	728	17	social	social	ADJ
ftr-395	728	18	losses	loss	NOUN
ftr-395	728	19	.	.	PUNCT
ftr-395	729	1	as	as	SCONJ
ftr-395	729	2	daniel	daniel	PROPN
ftr-395	729	3	shaviro	shaviro	PROPN
ftr-395	729	4	explains	explain	VERB
ftr-395	729	5	,	,	PUNCT
ftr-395	729	6	"	"	PUNCT
ftr-395	729	7	when	when	SCONJ
ftr-395	729	8	[	[	X
ftr-395	729	9	taxes	taxis	NOUN
ftr-395	729	10	]	]	PUNCT
ftr-395	729	11	cause	cause	VERB
ftr-395	729	12	a	a	DET
ftr-395	729	13	taxpayer	taxpayer	NOUN
ftr-395	729	14	to	to	PART
ftr-395	729	15	substitute	substitute	VERB
ftr-395	729	16	an	an	DET
ftr-395	729	17	activity	activity	NOUN
ftr-395	729	18	for	for	ADP
ftr-395	729	19	the	the	DET
ftr-395	729	20	one	one	NOUN
ftr-395	729	21	she	she	PRON
ftr-395	729	22	would	would	AUX
ftr-395	729	23	otherwise	otherwise	ADV
ftr-395	729	24	prefer	prefer	VERB
ftr-395	729	25	in	in	ADP
ftr-395	729	26	order	order	NOUN
ftr-395	729	27	to	to	PART
ftr-395	729	28	reduce	reduce	VERB
ftr-395	729	29	her	her	PRON
ftr-395	729	30	tax	tax	NOUN
ftr-395	729	31	liability	liability	NOUN
ftr-395	729	32	,	,	PUNCT
ftr-395	729	33	they	they	PRON
ftr-395	729	34	create	create	VERB
ftr-395	729	35	a	a	DET
ftr-395	729	36	deadweight	deadweight	ADJ
ftr-395	729	37	social	social	ADJ
ftr-395	729	38	loss	loss	NOUN
ftr-395	729	39	in	in	ADP
ftr-395	729	40	the	the	DET
ftr-395	729	41	amount	amount	NOUN
ftr-395	729	42	of	of	ADP
ftr-395	729	43	the	the	DET
ftr-395	729	44	reduced	reduce	VERB
ftr-395	729	45	pretax	pretax	ADJ
ftr-395	729	46	benefit	benefit	NOUN
ftr-395	729	47	to	to	ADP
ftr-395	729	48	the	the	DET
ftr-395	729	49	taxpayer	taxpayer	NOUN
ftr-395	729	50	by	by	ADP
ftr-395	729	51	reason	reason	NOUN
ftr-395	729	52	of	of	ADP
ftr-395	729	53	the	the	DET
ftr-395	729	54	substitution	substitution	NOUN
ftr-395	729	55	.	.	PUNCT
ftr-395	730	1	"	"	PUNCT
ftr-395	730	2	'	'	PUNCT
ftr-395	730	3	169	169	NUM
ftr-395	730	4	in	in	ADP
ftr-395	730	5	other	other	ADJ
ftr-395	730	6	words	word	NOUN
ftr-395	730	7	,	,	PUNCT
ftr-395	730	8	if	if	SCONJ
ftr-395	730	9	a	a	DET
ftr-395	730	10	connecticut	connecticut	NOUN
ftr-395	730	11	resident	resident	NOUN
ftr-395	730	12	would	would	AUX
ftr-395	730	13	prefer	prefer	VERB
ftr-395	730	14	to	to	PART
ftr-395	730	15	live	live	VERB
ftr-395	730	16	in	in	ADP
ftr-395	730	17	connecticut	connecticut	NOUN
ftr-395	730	18	and	and	CCONJ
ftr-395	730	19	work	work	NOUN
ftr-395	730	20	in	in	ADP
ftr-395	730	21	new	new	PROPN
ftr-395	730	22	york	york	PROPN
ftr-395	730	23	city	city	PROPN
ftr-395	730	24	,	,	PUNCT
ftr-395	730	25	but	but	CCONJ
ftr-395	730	26	because	because	SCONJ
ftr-395	730	27	of	of	ADP
ftr-395	730	28	double	double	ADJ
ftr-395	730	29	taxation	taxation	NOUN
ftr-395	730	30	she	she	PRON
ftr-395	730	31	either	either	CCONJ
ftr-395	730	32	foregoes	forego	VERB
ftr-395	730	33	the	the	DET
ftr-395	730	34	new	new	PROPN
ftr-395	730	35	york	york	PROPN
ftr-395	730	36	job	job	NOUN
ftr-395	730	37	,	,	PUNCT
ftr-395	730	38	or	or	CCONJ
ftr-395	730	39	moves	move	NOUN
ftr-395	730	40	to	to	ADP
ftr-395	730	41	new	new	PROPN
ftr-395	730	42	york	york	PROPN
ftr-395	730	43	,	,	PUNCT
ftr-395	730	44	a	a	DET
ftr-395	730	45	deadweight	deadweight	ADJ
ftr-395	730	46	social	social	ADJ
ftr-395	730	47	loss	loss	NOUN
ftr-395	730	48	is	be	AUX
ftr-395	730	49	created	create	VERB
ftr-395	730	50	.	.	PUNCT
ftr-395	731	1	this	this	DET
ftr-395	731	2	inefficiency	inefficiency	NOUN
ftr-395	731	3	and	and	CCONJ
ftr-395	731	4	corresponding	corresponding	ADJ
ftr-395	731	5	deadweight	deadweight	NOUN
ftr-395	731	6	losses	loss	NOUN
ftr-395	731	7	165	165	NUM
ftr-395	731	8	.	.	PUNCT
ftr-395	732	1	see	see	VERB
ftr-395	732	2	,	,	PUNCT
ftr-395	732	3	e.g.	e.g.	ADV
ftr-395	732	4	,	,	PUNCT
ftr-395	732	5	molly	molly	PROPN
ftr-395	732	6	mcdonough	mcdonough	PROPN
ftr-395	732	7	,	,	PUNCT
ftr-395	732	8	telecommuter	telecommuter	NOUN
ftr-395	732	9	tax	tax	NOUN
ftr-395	732	10	case	case	NOUN
ftr-395	732	11	is	be	AUX
ftr-395	732	12	closely	closely	ADV
ftr-395	732	13	watched	watch	VERB
ftr-395	732	14	,	,	PUNCT
ftr-395	732	15	4	4	NUM
ftr-395	732	16	a.b.a	a.b.a	NOUN
ftr-395	732	17	.	.	PUNCT
ftr-395	732	18	journal	journal	PROPN
ftr-395	732	19	report	report	PROPN
ftr-395	732	20	2	2	NUM
ftr-395	732	21	(	(	PUNCT
ftr-395	732	22	jan	jan	PROPN
ftr-395	732	23	.	.	PROPN
ftr-395	732	24	14	14	NUM
ftr-395	732	25	,	,	PUNCT
ftr-395	732	26	2005	2005	NUM
ftr-395	732	27	)	)	PUNCT
ftr-395	732	28	(	(	PUNCT
ftr-395	732	29	calling	call	VERB
ftr-395	732	30	the	the	DET
ftr-395	732	31	case	case	NOUN
ftr-395	732	32	"	"	PUNCT
ftr-395	732	33	closely	closely	ADV
ftr-395	732	34	watched	watch	VERB
ftr-395	732	35	"	"	PUNCT
ftr-395	732	36	and	and	CCONJ
ftr-395	732	37	noting	note	VERB
ftr-395	732	38	that	that	SCONJ
ftr-395	732	39	"	"	PUNCT
ftr-395	732	40	upwards	upwards	ADV
ftr-395	732	41	of	of	ADP
ftr-395	732	42	$	$	SYM
ftr-395	732	43	100	100	NUM
ftr-395	732	44	million	million	NUM
ftr-395	732	45	in	in	ADP
ftr-395	732	46	tax	tax	NOUN
ftr-395	732	47	revenue	revenue	NOUN
ftr-395	732	48	"	"	PUNCT
ftr-395	732	49	was	be	AUX
ftr-395	732	50	at	at	ADP
ftr-395	732	51	stake	stake	NOUN
ftr-395	732	52	)	)	PUNCT
ftr-395	732	53	.	.	PUNCT
ftr-395	733	1	166	166	NUM
ftr-395	733	2	.	.	PUNCT
ftr-395	734	1	william	william	PROPN
ftr-395	734	2	v.	v.	PROPN
ftr-395	734	3	vetter	vetter	PROPN
ftr-395	734	4	,	,	PUNCT
ftr-395	734	5	a	a	DET
ftr-395	734	6	critique	critique	NOUN
ftr-395	734	7	of	of	ADP
ftr-395	734	8	the	the	DET
ftr-395	734	9	empire	empire	NOUN
ftr-395	734	10	state	state	NOUN
ftr-395	734	11	's	's	PART
ftr-395	734	12	"	"	PUNCT
ftr-395	734	13	new	new	ADJ
ftr-395	734	14	"	"	PUNCT
ftr-395	734	15	convenience	convenience	NOUN
ftr-395	734	16	of	of	ADP
ftr-395	734	17	the	the	DET
ftr-395	734	18	employer	employer	NOUN
ftr-395	734	19	rule	rule	NOUN
ftr-395	734	20	,	,	PUNCT
ftr-395	734	21	j.	j.	PROPN
ftr-395	734	22	of	of	ADP
ftr-395	734	23	multistate	multistate	PROPN
ftr-395	734	24	taxation	taxation	NOUN
ftr-395	734	25	&	&	CCONJ
ftr-395	734	26	incentives	incentive	VERB
ftr-395	734	27	14	14	NUM
ftr-395	734	28	,	,	PUNCT
ftr-395	734	29	23	23	NUM
ftr-395	734	30	(	(	PUNCT
ftr-395	734	31	feb	feb	PROPN
ftr-395	734	32	.	.	PROPN
ftr-395	734	33	2007	2007	NUM
ftr-395	734	34	)	)	PUNCT
ftr-395	734	35	.	.	PUNCT
ftr-395	735	1	see	see	VERB
ftr-395	735	2	also	also	ADV
ftr-395	735	3	meredith	meredith	PROPN
ftr-395	735	4	a.	a.	PROPN
ftr-395	735	5	bentley	bentley	PROPN
ftr-395	735	6	,	,	PUNCT
ftr-395	735	7	huckaby	huckaby	PROPN
ftr-395	735	8	v.	v.	PROPN
ftr-395	735	9	new	new	PROPN
ftr-395	735	10	york	york	PROPN
ftr-395	735	11	state	state	PROPN
ftr-395	735	12	division	division	NOUN
ftr-395	735	13	of	of	ADP
ftr-395	735	14	tax	tax	NOUN
ftr-395	735	15	appeals	appeal	NOUN
ftr-395	735	16	:	:	PUNCT
ftr-395	735	17	in	in	ADP
ftr-395	735	18	upholding	uphold	VERB
ftr-395	735	19	the	the	DET
ftr-395	735	20	current	current	ADJ
ftr-395	735	21	tax	tax	NOUN
ftr-395	735	22	treatment	treatment	NOUN
ftr-395	735	23	of	of	ADP
ftr-395	735	24	telecommuters	telecommuter	NOUN
ftr-395	735	25	,	,	PUNCT
ftr-395	735	26	the	the	DET
ftr-395	735	27	court	court	NOUN
ftr-395	735	28	of	of	ADP
ftr-395	735	29	appeals	appeals	PROPN
ftr-395	735	30	demonstrates	demonstrate	VERB
ftr-395	735	31	the	the	DET
ftr-395	735	32	need	need	NOUN
ftr-395	735	33	for	for	ADP
ftr-395	735	34	legislative	legislative	ADJ
ftr-395	735	35	action	action	NOUN
ftr-395	735	36	,	,	PUNCT
ftr-395	735	37	80	80	NUM
ftr-395	735	38	st	st	PROPN
ftr-395	735	39	.	.	PROPN
ftr-395	735	40	john	john	PROPN
ftr-395	735	41	's	's	PART
ftr-395	735	42	l.	l.	PROPN
ftr-395	735	43	rev	rev	PROPN
ftr-395	735	44	.	.	PROPN
ftr-395	735	45	1147	1147	NUM
ftr-395	735	46	,	,	PUNCT
ftr-395	735	47	1166	1166	NUM
ftr-395	735	48	(	(	PUNCT
ftr-395	735	49	2006	2006	NUM
ftr-395	735	50	)	)	PUNCT
ftr-395	735	51	(	(	PUNCT
ftr-395	735	52	criticizing	criticize	VERB
ftr-395	735	53	the	the	DET
ftr-395	735	54	decisions	decision	NOUN
ftr-395	735	55	in	in	ADP
ftr-395	735	56	huckaby	huckaby	NOUN
ftr-395	735	57	and	and	CCONJ
ftr-395	735	58	zelinsky	zelinsky	ADJ
ftr-395	735	59	,	,	PUNCT
ftr-395	735	60	and	and	CCONJ
ftr-395	735	61	concluding	conclude	VERB
ftr-395	735	62	that	that	SCONJ
ftr-395	735	63	"	"	PUNCT
ftr-395	735	64	the	the	DET
ftr-395	735	65	onus	onus	NOUN
ftr-395	735	66	is	be	AUX
ftr-395	735	67	on	on	ADP
ftr-395	735	68	the	the	DET
ftr-395	735	69	legislature	legislature	NOUN
ftr-395	735	70	to	to	PART
ftr-395	735	71	put	put	VERB
ftr-395	735	72	an	an	DET
ftr-395	735	73	end	end	NOUN
ftr-395	735	74	to	to	ADP
ftr-395	735	75	the	the	DET
ftr-395	735	76	unfair	unfair	ADJ
ftr-395	735	77	tax	tax	NOUN
ftr-395	735	78	treatment	treatment	NOUN
ftr-395	735	79	of	of	ADP
ftr-395	735	80	telecommuters	telecommuter	NOUN
ftr-395	735	81	"	"	PUNCT
ftr-395	735	82	)	)	PUNCT
ftr-395	735	83	.	.	PUNCT
ftr-395	736	1	167	167	NUM
ftr-395	736	2	.	.	PUNCT
ftr-395	736	3	nicole	nicole	PROPN
ftr-395	736	4	belson	belson	PROPN
ftr-395	736	5	goluboff	goluboff	NOUN
ftr-395	736	6	,	,	PUNCT
ftr-395	736	7	taxing	tax	VERB
ftr-395	736	8	telecommuters	telecommuter	NOUN
ftr-395	736	9	,	,	PUNCT
ftr-395	736	10	n.y	n.y	PROPN
ftr-395	736	11	.	.	PROPN
ftr-395	736	12	times	times	PROPN
ftr-395	736	13	,	,	PUNCT
ftr-395	736	14	aug	aug	PROPN
ftr-395	736	15	.	.	PROPN
ftr-395	736	16	6	6	NUM
ftr-395	736	17	,	,	PUNCT
ftr-395	736	18	2006	2006	NUM
ftr-395	736	19	,	,	PUNCT
ftr-395	736	20	at	at	ADP
ftr-395	736	21	§	§	PROPN
ftr-395	736	22	14cn	14cn	NOUN
ftr-395	736	23	,	,	PUNCT
ftr-395	736	24	at	at	ADP
ftr-395	736	25	13	13	NUM
ftr-395	736	26	.	.	PUNCT
ftr-395	736	27	168	168	NUM
ftr-395	736	28	.	.	PUNCT
ftr-395	737	1	shaviro	shaviro	NOUN
ftr-395	737	2	,	,	PUNCT
ftr-395	737	3	federalism	federalism	NOUN
ftr-395	737	4	in	in	ADP
ftr-395	737	5	taxation	taxation	NOUN
ftr-395	737	6	,	,	PUNCT
ftr-395	737	7	supra	supra	PROPN
ftr-395	737	8	note	note	PROPN
ftr-395	737	9	94	94	NUM
ftr-395	737	10	,	,	PUNCT
ftr-395	737	11	at	at	ADP
ftr-395	737	12	900	900	NUM
ftr-395	737	13	(	(	PUNCT
ftr-395	737	14	"	"	PUNCT
ftr-395	737	15	taxes	taxis	NOUN
ftr-395	737	16	inevitably	inevitably	ADV
ftr-395	737	17	have	have	VERB
ftr-395	737	18	income	income	NOUN
ftr-395	737	19	effects	effect	NOUN
ftr-395	737	20	by	by	ADP
ftr-395	737	21	reducing	reduce	VERB
ftr-395	737	22	the	the	DET
ftr-395	737	23	taxpayer	taxpayer	NOUN
ftr-395	737	24	's	's	PART
ftr-395	737	25	wealth	wealth	NOUN
ftr-395	737	26	,	,	PUNCT
ftr-395	737	27	they	they	PRON
ftr-395	737	28	affect	affect	VERB
ftr-395	737	29	her	her	PRON
ftr-395	737	30	behavior	behavior	NOUN
ftr-395	737	31	"	"	PUNCT
ftr-395	737	32	)	)	PUNCT
ftr-395	737	33	.	.	PUNCT
ftr-395	738	1	169	169	NUM
ftr-395	738	2	.	.	PUNCT
ftr-395	739	1	i	i	PRON
ftr-395	739	2	d.	d.	PROPN
ftr-395	739	3	see	see	VERB
ftr-395	739	4	also	also	ADV
ftr-395	739	5	president	president	PROPN
ftr-395	739	6	's	's	PART
ftr-395	739	7	advisory	advisory	ADJ
ftr-395	739	8	panel	panel	NOUN
ftr-395	739	9	on	on	ADP
ftr-395	739	10	federal	federal	ADJ
ftr-395	739	11	tax	tax	NOUN
ftr-395	739	12	reform	reform	NOUN
ftr-395	739	13	,	,	PUNCT
ftr-395	739	14	simple	simple	ADJ
ftr-395	739	15	,	,	PUNCT
ftr-395	739	16	fair	fair	ADJ
ftr-395	739	17	,	,	PUNCT
ftr-395	739	18	and	and	CCONJ
ftr-395	739	19	pro	pro	ADJ
ftr-395	739	20	-	-	ADJ
ftr-395	739	21	growth	growth	ADJ
ftr-395	739	22	:	:	PUNCT
ftr-395	739	23	proposals	proposal	NOUN
ftr-395	739	24	to	to	PART
ftr-395	739	25	fix	fix	VERB
ftr-395	739	26	american	american	PROPN
ftr-395	739	27	's	's	PART
ftr-395	739	28	tax	tax	NOUN
ftr-395	739	29	system	system	NOUN
ftr-395	739	30	36	36	NUM
ftr-395	739	31	(	(	PUNCT
ftr-395	739	32	2005	2005	NUM
ftr-395	739	33	)	)	PUNCT
ftr-395	740	1	[	[	X
ftr-395	740	2	hereinafter	hereinafter	NOUN
ftr-395	740	3	president	president	NOUN
ftr-395	740	4	's	's	PART
ftr-395	740	5	advisory	advisory	ADJ
ftr-395	740	6	panel	panel	NOUN
ftr-395	740	7	]	]	PUNCT
ftr-395	740	8	,	,	PUNCT
ftr-395	740	9	available	available	ADJ
ftr-395	740	10	at	at	ADP
ftr-395	740	11	http://www.taxreformpanel.gov	http://www.taxreformpanel.gov	ADJ
ftr-395	740	12	/final	/final	ADJ
ftr-395	740	13	-	-	PUNCT
ftr-395	740	14	report	report	NOUN
ftr-395	740	15	/	/	SYM
ftr-395	740	16	taxreformch3.pdf	taxreformch3.pdf	X
ftr-395	740	17	(	(	PUNCT
ftr-395	740	18	explaining	explain	VERB
ftr-395	740	19	efficiency	efficiency	NOUN
ftr-395	740	20	costs	cost	NOUN
ftr-395	740	21	as	as	SCONJ
ftr-395	740	22	follows	follow	VERB
ftr-395	740	23	:	:	PUNCT
ftr-395	740	24	"	"	PUNCT
ftr-395	740	25	when	when	SCONJ
ftr-395	740	26	taxpayers	taxpayer	NOUN
ftr-395	740	27	change	change	VERB
ftr-395	740	28	their	their	PRON
ftr-395	740	29	behavior	behavior	NOUN
ftr-395	740	30	to	to	PART
ftr-395	740	31	minimize	minimize	VERB
ftr-395	740	32	their	their	PRON
ftr-395	740	33	tax	tax	NOUN
ftr-395	740	34	liability	liability	NOUN
ftr-395	740	35	,	,	PUNCT
ftr-395	740	36	they	they	PRON
ftr-395	740	37	often	often	ADV
ftr-395	740	38	make	make	VERB
ftr-395	740	39	inefficient	inefficient	ADJ
ftr-395	740	40	choices	choice	NOUN
ftr-395	740	41	that	that	PRON
ftr-395	740	42	they	they	PRON
ftr-395	740	43	would	would	AUX
ftr-395	740	44	not	not	PART
ftr-395	740	45	make	make	VERB
ftr-395	740	46	in	in	ADP
ftr-395	740	47	the	the	DET
ftr-395	740	48	absence	absence	NOUN
ftr-395	740	49	of	of	ADP
ftr-395	740	50	tax	tax	NOUN
ftr-395	740	51	considerations	consideration	NOUN
ftr-395	740	52	.	.	PUNCT
ftr-395	741	1	these	these	DET
ftr-395	741	2	tax	tax	NOUN
ftr-395	741	3	-	-	PUNCT
ftr-395	741	4	motivated	motivate	VERB
ftr-395	741	5	behaviors	behavior	NOUN
ftr-395	741	6	divert	divert	VERB
ftr-395	741	7	resources	resource	NOUN
ftr-395	741	8	from	from	ADP
ftr-395	741	9	their	their	PRON
ftr-395	741	10	most	most	ADV
ftr-395	741	11	productive	productive	ADJ
ftr-395	741	12	use	use	NOUN
ftr-395	741	13	and	and	CCONJ
ftr-395	741	14	reduce	reduce	VERB
ftr-395	741	15	the	the	DET
ftr-395	741	16	productive	productive	ADJ
ftr-395	741	17	capacity	capacity	NOUN
ftr-395	741	18	of	of	ADP
ftr-395	741	19	our	our	PRON
ftr-395	741	20	economy	economy	NOUN
ftr-395	741	21	.	.	PUNCT
ftr-395	742	1	"	"	PUNCT
ftr-395	742	2	)	)	PUNCT
ftr-395	742	3	.	.	PUNCT
ftr-395	743	1	2008	2008	NUM
ftr-395	743	2	]	]	PUNCT
ftr-395	743	3	florida	florida	PROPN
ftr-395	743	4	tax	tax	PROPN
ftr-395	743	5	review	review	NOUN
ftr-395	743	6	"	"	PUNCT
ftr-395	743	7	waste	waste	VERB
ftr-395	743	8	economic	economic	ADJ
ftr-395	743	9	resources	resource	NOUN
ftr-395	743	10	,	,	PUNCT
ftr-395	743	11	reduce	reduce	VERB
ftr-395	743	12	productivity	productivity	NOUN
ftr-395	743	13	,	,	PUNCT
ftr-395	743	14	and	and	CCONJ
ftr-395	743	15	,	,	PUNCT
ftr-395	743	16	ultimately	ultimately	ADV
ftr-395	743	17	lower	low	ADJ
ftr-395	743	18	living	living	NOUN
ftr-395	743	19	standards	standard	NOUN
ftr-395	743	20	for	for	ADP
ftr-395	743	21	all	all	PRON
ftr-395	743	22	.	.	PUNCT
ftr-395	744	1	17	17	NUM
ftr-395	744	2	°	°	NOUN
ftr-395	744	3	despite	despite	SCONJ
ftr-395	744	4	all	all	DET
ftr-395	744	5	the	the	DET
ftr-395	744	6	drags	drag	NOUN
ftr-395	744	7	that	that	DET
ftr-395	744	8	double	double	ADJ
ftr-395	744	9	-	-	PUNCT
ftr-395	744	10	taxation	taxation	NOUN
ftr-395	744	11	puts	put	VERB
ftr-395	744	12	on	on	ADP
ftr-395	744	13	our	our	PRON
ftr-395	744	14	national	national	ADJ
ftr-395	744	15	economy	economy	NOUN
ftr-395	744	16	,	,	PUNCT
ftr-395	744	17	states	state	NOUN
ftr-395	744	18	remain	remain	AUX
ftr-395	744	19	sorely	sorely	ADV
ftr-395	744	20	tempted	tempt	VERB
ftr-395	744	21	to	to	PART
ftr-395	744	22	export	export	VERB
ftr-395	744	23	taxes	taxis	NOUN
ftr-395	744	24	and	and	CCONJ
ftr-395	744	25	generate	generate	VERB
ftr-395	744	26	revenues	revenue	NOUN
ftr-395	744	27	from	from	ADP
ftr-395	744	28	non	non	ADJ
ftr-395	744	29	-	-	NOUN
ftr-395	744	30	residents	resident	NOUN
ftr-395	744	31	.	.	PUNCT
ftr-395	745	1	states	state	NOUN
ftr-395	745	2	often	often	ADV
ftr-395	745	3	give	give	VERB
ftr-395	745	4	in	in	ADP
ftr-395	745	5	to	to	ADP
ftr-395	745	6	that	that	DET
ftr-395	745	7	temptation	temptation	NOUN
ftr-395	745	8	,	,	PUNCT
ftr-395	745	9	after	after	ADV
ftr-395	745	10	all	all	ADV
ftr-395	745	11	,	,	PUNCT
ftr-395	745	12	the	the	DET
ftr-395	745	13	demands	demand	NOUN
ftr-395	745	14	on	on	ADP
ftr-395	745	15	states	state	NOUN
ftr-395	745	16	'	'	PART
ftr-395	745	17	fiscs	fisc	NOUN
ftr-395	745	18	continue	continue	VERB
ftr-395	745	19	to	to	PART
ftr-395	745	20	grow	grow	VERB
ftr-395	745	21	,	,	PUNCT
ftr-395	745	22	and	and	CCONJ
ftr-395	745	23	non	non	NOUN
ftr-395	745	24	-	-	NOUN
ftr-395	745	25	residents	resident	NOUN
ftr-395	745	26	who	who	PRON
ftr-395	745	27	earn	earn	VERB
ftr-395	745	28	substantial	substantial	ADJ
ftr-395	745	29	revenue	revenue	NOUN
ftr-395	745	30	in	in	ADP
ftr-395	745	31	the	the	DET
ftr-395	745	32	state	state	NOUN
ftr-395	745	33	present	present	NOUN
ftr-395	745	34	what	what	PRON
ftr-395	745	35	must	must	AUX
ftr-395	745	36	appear	appear	VERB
ftr-395	745	37	to	to	ADP
ftr-395	745	38	legislators	legislator	NOUN
ftr-395	745	39	and	and	CCONJ
ftr-395	745	40	revenue	revenue	NOUN
ftr-395	745	41	authorities	authority	NOUN
ftr-395	745	42	as	as	ADP
ftr-395	745	43	a	a	DET
ftr-395	745	44	bull	bull	NOUN
ftr-395	745	45	's	's	PART
ftr-395	745	46	eye	eye	NOUN
ftr-395	745	47	target	target	NOUN
ftr-395	745	48	as	as	SCONJ
ftr-395	745	49	they	they	PRON
ftr-395	745	50	drive	drive	VERB
ftr-395	745	51	across	across	ADP
ftr-395	745	52	the	the	DET
ftr-395	745	53	state	state	NOUN
ftr-395	745	54	line	line	NOUN
ftr-395	745	55	to	to	PART
ftr-395	745	56	come	come	VERB
ftr-395	745	57	to	to	ADP
ftr-395	745	58	work	work	VERB
ftr-395	745	59	.	.	PUNCT
ftr-395	745	60	'	'	PUNCT
ftr-395	746	1	7	7	NUM
ftr-395	746	2	'	'	NUM
ftr-395	746	3	this	this	DET
ftr-395	746	4	problem	problem	NOUN
ftr-395	746	5	of	of	ADP
ftr-395	746	6	tax	tax	NOUN
ftr-395	746	7	exportation	exportation	NOUN
ftr-395	746	8	promises	promise	NOUN
ftr-395	746	9	to	to	PART
ftr-395	746	10	continually	continually	ADV
ftr-395	746	11	become	become	VERB
ftr-395	746	12	worse	bad	ADJ
ftr-395	746	13	as	as	SCONJ
ftr-395	746	14	our	our	PRON
ftr-395	746	15	economy	economy	NOUN
ftr-395	746	16	becomes	become	VERB
ftr-395	746	17	ever	ever	ADV
ftr-395	746	18	more	more	ADV
ftr-395	746	19	integrated	integrate	VERB
ftr-395	746	20	.	.	PUNCT
ftr-395	747	1	172	172	NUM
ftr-395	747	2	non	non	NOUN
ftr-395	747	3	-	-	NOUN
ftr-395	747	4	residents	resident	NOUN
ftr-395	747	5	,	,	PUNCT
ftr-395	747	6	of	of	ADP
ftr-395	747	7	course	course	NOUN
ftr-395	747	8	,	,	PUNCT
ftr-395	747	9	are	be	AUX
ftr-395	747	10	also	also	ADV
ftr-395	747	11	non	non	NOUN
ftr-395	747	12	-	-	NOUN
ftr-395	747	13	voters	voter	NOUN
ftr-395	747	14	,	,	PUNCT
ftr-395	747	15	and	and	CCONJ
ftr-395	747	16	as	as	ADP
ftr-395	747	17	such	such	ADJ
ftr-395	747	18	,	,	PUNCT
ftr-395	747	19	have	have	AUX
ftr-395	747	20	a	a	DET
ftr-395	747	21	much	much	ADV
ftr-395	747	22	more	more	ADV
ftr-395	747	23	difficult	difficult	ADJ
ftr-395	747	24	time	time	NOUN
ftr-395	747	25	finding	find	VERB
ftr-395	747	26	relief	relief	NOUN
ftr-395	747	27	in	in	ADP
ftr-395	747	28	the	the	DET
ftr-395	747	29	state	state	NOUN
ftr-395	747	30	legislature	legislature	NOUN
ftr-395	747	31	.	.	PUNCT
ftr-395	748	1	73	73	NUM
ftr-395	748	2	nonresidents	nonresident	NOUN
ftr-395	748	3	historically	historically	ADV
ftr-395	748	4	have	have	AUX
ftr-395	748	5	also	also	ADV
ftr-395	748	6	faced	face	VERB
ftr-395	748	7	a	a	DET
ftr-395	748	8	difficult	difficult	ADJ
ftr-395	748	9	time	time	NOUN
ftr-395	748	10	finding	find	VERB
ftr-395	748	11	relief	relief	NOUN
ftr-395	748	12	in	in	ADP
ftr-395	748	13	the	the	DET
ftr-395	748	14	congress	congress	NOUN
ftr-395	748	15	.	.	PUNCT
ftr-395	749	1	174	174	NUM
ftr-395	750	1	although	although	SCONJ
ftr-395	750	2	a	a	DET
ftr-395	750	3	recent	recent	ADJ
ftr-395	750	4	bill	bill	NOUN
ftr-395	750	5	,	,	PUNCT
ftr-395	750	6	the	the	DET
ftr-395	750	7	telecommuting	telecommuting	ADJ
ftr-395	750	8	tax	tax	NOUN
ftr-395	750	9	fairness	fairness	NOUN
ftr-395	750	10	act	act	PROPN
ftr-395	750	11	,	,	PUNCT
ftr-395	750	12	has	have	AUX
ftr-395	750	13	been	be	AUX
ftr-395	750	14	introduced	introduce	VERB
ftr-395	750	15	in	in	ADP
ftr-395	750	16	both	both	CCONJ
ftr-395	750	17	the	the	DET
ftr-395	750	18	house	house	PROPN
ftr-395	750	19	and	and	CCONJ
ftr-395	750	20	senate	senate	PROPN
ftr-395	750	21	,	,	PUNCT
ftr-395	750	22	175	175	NUM
ftr-395	750	23	congressional	congressional	ADJ
ftr-395	750	24	intervention	intervention	NOUN
ftr-395	750	25	in	in	ADP
ftr-395	750	26	state	state	NOUN
ftr-395	750	27	and	and	CCONJ
ftr-395	750	28	local	local	ADJ
ftr-395	750	29	tax	tax	NOUN
ftr-395	750	30	matters	matter	NOUN
ftr-395	750	31	has	have	AUX
ftr-395	750	32	been	be	AUX
ftr-395	750	33	nearly	nearly	ADV
ftr-395	750	34	nil	nil	ADJ
ftr-395	750	35	over	over	ADP
ftr-395	750	36	the	the	DET
ftr-395	750	37	two	two	NUM
ftr-395	750	38	170	170	NUM
ftr-395	750	39	.	.	PUNCT
ftr-395	751	1	president	president	PROPN
ftr-395	751	2	's	's	PART
ftr-395	751	3	advisory	advisory	ADJ
ftr-395	751	4	panel	panel	NOUN
ftr-395	751	5	,	,	PUNCT
ftr-395	751	6	supra	supra	PROPN
ftr-395	751	7	note	note	NOUN
ftr-395	751	8	167	167	NUM
ftr-395	751	9	,	,	PUNCT
ftr-395	751	10	at	at	ADP
ftr-395	751	11	36	36	NUM
ftr-395	751	12	.	.	PUNCT
ftr-395	752	1	a	a	DET
ftr-395	752	2	telling	telling	NOUN
ftr-395	752	3	example	example	NOUN
ftr-395	752	4	of	of	ADP
ftr-395	752	5	such	such	ADJ
ftr-395	752	6	deadweight	deadweight	ADJ
ftr-395	752	7	social	social	ADJ
ftr-395	752	8	losses	loss	NOUN
ftr-395	752	9	was	be	AUX
ftr-395	752	10	recently	recently	ADV
ftr-395	752	11	reported	report	VERB
ftr-395	752	12	by	by	ADP
ftr-395	752	13	the	the	DET
ftr-395	752	14	new	new	PROPN
ftr-395	752	15	york	york	PROPN
ftr-395	752	16	times	times	PROPN
ftr-395	752	17	.	.	PUNCT
ftr-395	753	1	cbs	cbs	PROPN
ftr-395	753	2	c.e.o	c.e.o	PROPN
ftr-395	753	3	.	.	PUNCT
ftr-395	754	1	leslie	leslie	PROPN
ftr-395	754	2	moonves	moonve	VERB
ftr-395	754	3	amended	amend	VERB
ftr-395	754	4	his	his	PRON
ftr-395	754	5	contract	contract	NOUN
ftr-395	754	6	with	with	ADP
ftr-395	754	7	cbs	cbs	PROPN
ftr-395	754	8	so	so	SCONJ
ftr-395	754	9	that	that	SCONJ
ftr-395	754	10	cbs	cbs	PROPN
ftr-395	754	11	will	will	AUX
ftr-395	754	12	pay	pay	VERB
ftr-395	754	13	any	any	DET
ftr-395	754	14	state	state	NOUN
ftr-395	754	15	or	or	CCONJ
ftr-395	754	16	local	local	ADJ
ftr-395	754	17	taxes	taxis	NOUN
ftr-395	754	18	moonves	moonve	NOUN
ftr-395	754	19	might	might	AUX
ftr-395	754	20	incur	incur	VERB
ftr-395	754	21	by	by	ADP
ftr-395	754	22	living	live	VERB
ftr-395	754	23	in	in	ADP
ftr-395	754	24	california	california	PROPN
ftr-395	754	25	but	but	CCONJ
ftr-395	754	26	occasionally	occasionally	ADV
ftr-395	754	27	working	work	VERB
ftr-395	754	28	in	in	ADP
ftr-395	754	29	new	new	PROPN
ftr-395	754	30	york	york	PROPN
ftr-395	754	31	.	.	PUNCT
ftr-395	755	1	patrick	patrick	PROPN
ftr-395	755	2	mcgeehan	mcgeehan	PROPN
ftr-395	755	3	,	,	PUNCT
ftr-395	755	4	getting	get	VERB
ftr-395	755	5	too	too	ADV
ftr-395	755	6	big	big	ADJ
ftr-395	755	7	for	for	ADP
ftr-395	755	8	his	his	PRON
ftr-395	755	9	own	own	ADJ
ftr-395	755	10	taxes	taxis	NOUN
ftr-395	755	11	?	?	PUNCT
ftr-395	755	12	,	,	PUNCT
ftr-395	755	13	n.y	n.y	PROPN
ftr-395	755	14	.	.	PROPN
ftr-395	755	15	times	times	PROPN
ftr-395	755	16	,	,	PUNCT
ftr-395	755	17	aug	aug	PROPN
ftr-395	755	18	.	.	PROPN
ftr-395	755	19	26	26	NUM
ftr-395	755	20	,	,	PUNCT
ftr-395	755	21	2007	2007	NUM
ftr-395	755	22	at	at	ADP
ftr-395	755	23	b2	b2	NOUN
ftr-395	755	24	.	.	PUNCT
ftr-395	756	1	these	these	DET
ftr-395	756	2	legal	legal	ADJ
ftr-395	756	3	costs	cost	NOUN
ftr-395	756	4	and	and	CCONJ
ftr-395	756	5	related	related	ADJ
ftr-395	756	6	expenses	expense	NOUN
ftr-395	756	7	would	would	AUX
ftr-395	756	8	be	be	AUX
ftr-395	756	9	unnecessary	unnecessary	ADJ
ftr-395	756	10	if	if	SCONJ
ftr-395	756	11	mr	mr	PROPN
ftr-395	756	12	.	.	PROPN
ftr-395	756	13	moonves	moonves	PROPN
ftr-395	756	14	could	could	AUX
ftr-395	756	15	rely	rely	VERB
ftr-395	756	16	on	on	ADP
ftr-395	756	17	consistent	consistent	ADJ
ftr-395	756	18	tax	tax	NOUN
ftr-395	756	19	treatment	treatment	NOUN
ftr-395	756	20	.	.	PUNCT
ftr-395	757	1	171	171	NUM
ftr-395	757	2	.	.	PUNCT
ftr-395	758	1	new	new	PROPN
ftr-395	758	2	york	york	PROPN
ftr-395	758	3	's	's	PART
ftr-395	758	4	revenue	revenue	NOUN
ftr-395	758	5	department	department	NOUN
ftr-395	758	6	is	be	AUX
ftr-395	758	7	notorious	notorious	ADJ
ftr-395	758	8	for	for	ADP
ftr-395	758	9	its	its	PRON
ftr-395	758	10	aggressive	aggressive	ADJ
ftr-395	758	11	collection	collection	NOUN
ftr-395	758	12	practices	practice	NOUN
ftr-395	758	13	.	.	PUNCT
ftr-395	759	1	see	see	VERB
ftr-395	759	2	,	,	PUNCT
ftr-395	759	3	e.g.	e.g.	ADV
ftr-395	759	4	,	,	PUNCT
ftr-395	759	5	nicole	nicole	PROPN
ftr-395	759	6	belson	belson	PROPN
ftr-395	759	7	goluboff	goluboff	NOUN
ftr-395	759	8	,	,	PUNCT
ftr-395	759	9	new	new	PROPN
ftr-395	759	10	york	york	PROPN
ftr-395	759	11	makes	make	VERB
ftr-395	759	12	it	it	PRON
ftr-395	759	13	official	official	ADJ
ftr-395	759	14	:	:	PUNCT
ftr-395	759	15	double	double	ADJ
ftr-395	759	16	taxing	taxing	NOUN
ftr-395	759	17	of	of	ADP
ftr-395	759	18	telecommuters	telecommuter	NOUN
ftr-395	759	19	will	will	AUX
ftr-395	759	20	continue	continue	VERB
ftr-395	759	21	,	,	PUNCT
ftr-395	759	22	40	40	NUM
ftr-395	759	23	st	st	PROPN
ftr-395	759	24	.	.	PROPN
ftr-395	759	25	tax	tax	PROPN
ftr-395	759	26	notes	note	NOUN
ftr-395	759	27	877	877	NUM
ftr-395	759	28	,	,	PUNCT
ftr-395	759	29	877	877	NUM
ftr-395	759	30	-	-	SYM
ftr-395	759	31	79	79	NUM
ftr-395	759	32	(	(	PUNCT
ftr-395	759	33	2006	2006	NUM
ftr-395	759	34	)	)	PUNCT
ftr-395	759	35	(	(	PUNCT
ftr-395	759	36	urging	urge	VERB
ftr-395	759	37	congress	congress	PROPN
ftr-395	759	38	to	to	PART
ftr-395	759	39	"	"	PUNCT
ftr-395	759	40	remind	remind	VERB
ftr-395	759	41	new	new	PROPN
ftr-395	759	42	york	york	PROPN
ftr-395	759	43	that	that	SCONJ
ftr-395	759	44	the	the	DET
ftr-395	759	45	state	state	NOUN
ftr-395	759	46	's	's	PART
ftr-395	759	47	hunger	hunger	NOUN
ftr-395	759	48	for	for	ADP
ftr-395	759	49	nonresident	nonresident	ADJ
ftr-395	759	50	revenue	revenue	NOUN
ftr-395	759	51	does	do	AUX
ftr-395	759	52	not	not	PART
ftr-395	759	53	trump	trump	VERB
ftr-395	759	54	the	the	DET
ftr-395	759	55	nation	nation	NOUN
ftr-395	759	56	's	's	PART
ftr-395	759	57	need	need	NOUN
ftr-395	759	58	to	to	PART
ftr-395	759	59	prepare	prepare	VERB
ftr-395	759	60	for	for	ADP
ftr-395	759	61	emergencies	emergency	NOUN
ftr-395	759	62	"	"	PUNCT
ftr-395	759	63	such	such	ADJ
ftr-395	759	64	as	as	ADP
ftr-395	759	65	pandemic	pandemic	ADJ
ftr-395	759	66	flu	flu	NOUN
ftr-395	759	67	and	and	CCONJ
ftr-395	759	68	energy	energy	NOUN
ftr-395	759	69	crises	crisis	NOUN
ftr-395	759	70	)	)	PUNCT
ftr-395	759	71	.	.	PUNCT
ftr-395	760	1	172	172	NUM
ftr-395	760	2	.	.	X
ftr-395	760	3	shaviro	shaviro	PROPN
ftr-395	760	4	,	,	PUNCT
ftr-395	760	5	federalism	federalism	NOUN
ftr-395	760	6	in	in	ADP
ftr-395	760	7	taxation	taxation	NOUN
ftr-395	760	8	,	,	PUNCT
ftr-395	760	9	supra	supra	PROPN
ftr-395	760	10	note	note	PROPN
ftr-395	760	11	94	94	NUM
ftr-395	760	12	,	,	PUNCT
ftr-395	760	13	at	at	ADP
ftr-395	760	14	902	902	NUM
ftr-395	760	15	(	(	PUNCT
ftr-395	760	16	"	"	PUNCT
ftr-395	760	17	today	today	NOUN
ftr-395	760	18	's	's	PART
ftr-395	760	19	more	more	ADV
ftr-395	760	20	integrated	integrated	ADJ
ftr-395	760	21	national	national	ADJ
ftr-395	760	22	economy	economy	NOUN
ftr-395	760	23	presents	present	VERB
ftr-395	760	24	far	far	ADV
ftr-395	760	25	greater	great	ADJ
ftr-395	760	26	opportunities	opportunity	NOUN
ftr-395	760	27	than	than	SCONJ
ftr-395	760	28	existed	exist	VERB
ftr-395	760	29	in	in	ADP
ftr-395	760	30	1787	1787	NUM
ftr-395	760	31	for	for	ADP
ftr-395	760	32	states	state	NOUN
ftr-395	760	33	in	in	ADP
ftr-395	760	34	effect	effect	NOUN
ftr-395	760	35	to	to	PART
ftr-395	760	36	reach	reach	VERB
ftr-395	760	37	across	across	ADP
ftr-395	760	38	their	their	PRON
ftr-395	760	39	borders	border	NOUN
ftr-395	760	40	and	and	CCONJ
ftr-395	760	41	tax	tax	NOUN
ftr-395	760	42	nonconsenting	nonconsenting	NOUN
ftr-395	760	43	nonbeneficiaries	nonbeneficiarie	NOUN
ftr-395	760	44	.	.	PUNCT
ftr-395	760	45	"	"	PUNCT
ftr-395	761	1	)	)	PUNCT
ftr-395	761	2	173	173	NUM
ftr-395	761	3	.	.	PUNCT
ftr-395	762	1	e.g.	e.g.	ADV
ftr-395	762	2	,	,	PUNCT
ftr-395	762	3	metzger	metzger	NOUN
ftr-395	762	4	,	,	PUNCT
ftr-395	762	5	supra	supra	PROPN
ftr-395	762	6	note	note	PROPN
ftr-395	762	7	113	113	NUM
ftr-395	762	8	,	,	PUNCT
ftr-395	762	9	at	at	ADP
ftr-395	762	10	1484	1484	NUM
ftr-395	762	11	(	(	PUNCT
ftr-395	762	12	noting	note	VERB
ftr-395	762	13	"	"	PUNCT
ftr-395	762	14	it	it	PRON
ftr-395	762	15	seems	seem	VERB
ftr-395	762	16	fair	fair	ADJ
ftr-395	762	17	to	to	PART
ftr-395	762	18	expect	expect	VERB
ftr-395	762	19	that	that	SCONJ
ftr-395	762	20	states	state	NOUN
ftr-395	762	21	will	will	AUX
ftr-395	762	22	downplay	downplay	VERB
ftr-395	762	23	harms	harm	NOUN
ftr-395	762	24	to	to	ADP
ftr-395	762	25	out	out	ADV
ftr-395	762	26	-	-	PUNCT
ftr-395	762	27	of	of	ADP
ftr-395	762	28	-	-	PUNCT
ftr-395	762	29	state	state	NOUN
ftr-395	762	30	interests	interest	NOUN
ftr-395	762	31	for	for	ADP
ftr-395	762	32	in	in	ADP
ftr-395	762	33	-	-	PUNCT
ftr-395	762	34	state	state	NOUN
ftr-395	762	35	gain	gain	NOUN
ftr-395	762	36	,	,	PUNCT
ftr-395	762	37	at	at	ADP
ftr-395	762	38	least	least	ADJ
ftr-395	762	39	when	when	SCONJ
ftr-395	762	40	out	out	ADP
ftr-395	762	41	-	-	PUNCT
ftr-395	762	42	of	of	ADP
ftr-395	762	43	-	-	PUNCT
ftr-395	762	44	state	state	NOUN
ftr-395	762	45	interests	interest	NOUN
ftr-395	762	46	lack	lack	VERB
ftr-395	762	47	effective	effective	ADJ
ftr-395	762	48	in	in	ADP
ftr-395	762	49	-	-	PUNCT
ftr-395	762	50	state	state	NOUN
ftr-395	762	51	surrogates	surrogate	NOUN
ftr-395	762	52	.	.	PUNCT
ftr-395	762	53	"	"	PUNCT
ftr-395	762	54	)	)	PUNCT
ftr-395	762	55	.	.	PUNCT
ftr-395	763	1	174	174	NUM
ftr-395	763	2	.	.	PUNCT
ftr-395	764	1	see	see	VERB
ftr-395	764	2	shaviro	shaviro	NOUN
ftr-395	764	3	,	,	PUNCT
ftr-395	764	4	federalism	federalism	NOUN
ftr-395	764	5	in	in	ADP
ftr-395	764	6	taxation	taxation	NOUN
ftr-395	764	7	,	,	PUNCT
ftr-395	764	8	supra	supra	PROPN
ftr-395	764	9	note	note	PROPN
ftr-395	764	10	94	94	NUM
ftr-395	764	11	,	,	PUNCT
ftr-395	764	12	at	at	ADP
ftr-395	764	13	897	897	NUM
ftr-395	764	14	.	.	PUNCT
ftr-395	765	1	but	but	CCONJ
ftr-395	765	2	see	see	VERB
ftr-395	765	3	kaye	kaye	PROPN
ftr-395	765	4	,	,	PUNCT
ftr-395	765	5	supra	supra	PROPN
ftr-395	765	6	note	note	PROPN
ftr-395	765	7	124	124	NUM
ftr-395	765	8	,	,	PUNCT
ftr-395	765	9	at	at	ADP
ftr-395	765	10	54	54	NUM
ftr-395	765	11	,	,	PUNCT
ftr-395	765	12	66	66	NUM
ftr-395	765	13	-	-	SYM
ftr-395	765	14	67	67	NUM
ftr-395	765	15	(	(	PUNCT
ftr-395	765	16	noting	note	VERB
ftr-395	765	17	a	a	DET
ftr-395	765	18	"	"	PUNCT
ftr-395	765	19	historic	historic	ADJ
ftr-395	765	20	reluctance	reluctance	NOUN
ftr-395	765	21	of	of	ADP
ftr-395	765	22	congress	congress	PROPN
ftr-395	765	23	to	to	PART
ftr-395	765	24	intervene	intervene	VERB
ftr-395	765	25	in	in	ADP
ftr-395	765	26	state	state	NOUN
ftr-395	765	27	taxation	taxation	NOUN
ftr-395	765	28	"	"	PUNCT
ftr-395	765	29	but	but	CCONJ
ftr-395	765	30	also	also	ADV
ftr-395	765	31	noting	note	VERB
ftr-395	765	32	that	that	SCONJ
ftr-395	765	33	"	"	PUNCT
ftr-395	765	34	in	in	ADP
ftr-395	765	35	the	the	DET
ftr-395	765	36	last	last	ADJ
ftr-395	765	37	decade	decade	NOUN
ftr-395	765	38	,	,	PUNCT
ftr-395	765	39	there	there	PRON
ftr-395	765	40	has	have	AUX
ftr-395	765	41	been	be	AUX
ftr-395	765	42	an	an	DET
ftr-395	765	43	increase	increase	NOUN
ftr-395	765	44	in	in	ADP
ftr-395	765	45	interference	interference	NOUN
ftr-395	765	46	with	with	ADP
ftr-395	765	47	state	state	NOUN
ftr-395	765	48	tax	tax	NOUN
ftr-395	765	49	systems	system	NOUN
ftr-395	765	50	"	"	PUNCT
ftr-395	765	51	)	)	PUNCT
ftr-395	765	52	.	.	PUNCT
ftr-395	766	1	175	175	NUM
ftr-395	766	2	.	.	PUNCT
ftr-395	767	1	telecommuter	telecommuter	PROPN
ftr-395	767	2	tax	tax	NOUN
ftr-395	767	3	fairness	fairness	NOUN
ftr-395	767	4	act	act	NOUN
ftr-395	767	5	of	of	ADP
ftr-395	767	6	2007	2007	NUM
ftr-395	767	7	,	,	PUNCT
ftr-395	767	8	h.r	h.r	PROPN
ftr-395	767	9	.	.	PROPN
ftr-395	767	10	1360	1360	NUM
ftr-395	767	11	,	,	PUNCT
ftr-395	767	12	110th	110th	ADJ
ftr-395	767	13	cong	cong	NOUN
ftr-395	767	14	.	.	PUNCT
ftr-395	768	1	(	(	PUNCT
ftr-395	768	2	2007	2007	NUM
ftr-395	768	3	)	)	PUNCT
ftr-395	768	4	;	;	PUNCT
ftr-395	769	1	s.	s.	PROPN
ftr-395	769	2	785	785	NUM
ftr-395	769	3	,	,	PUNCT
ftr-395	769	4	110th	110th	ADJ
ftr-395	769	5	cong	cong	NOUN
ftr-395	769	6	.	.	PUNCT
ftr-395	770	1	(	(	PUNCT
ftr-395	770	2	2007	2007	NUM
ftr-395	770	3	)	)	PUNCT
ftr-395	770	4	.	.	PUNCT
ftr-395	771	1	both	both	DET
ftr-395	771	2	bills	bill	NOUN
ftr-395	771	3	were	be	AUX
ftr-395	771	4	introduced	introduce	VERB
ftr-395	771	5	by	by	ADP
ftr-395	771	6	connecticut	connecticut	NOUN
ftr-395	771	7	politicians	politician	NOUN
ftr-395	771	8	:	:	PUNCT
ftr-395	771	9	representative	representative	NOUN
ftr-395	771	10	chris	chris	PROPN
ftr-395	771	11	shays	shays	PROPN
ftr-395	771	12	and	and	CCONJ
ftr-395	771	13	senator	senator	PROPN
ftr-395	771	14	chris	chris	PROPN
ftr-395	771	15	dodd	dodd	PROPN
ftr-395	771	16	.	.	PUNCT
ftr-395	772	1	[	[	X
ftr-395	772	2	vol	vol	NOUN
ftr-395	772	3	.	.	NOUN
ftr-395	772	4	8:8	8:8	NUM
ftr-395	772	5	tax	tax	NOUN
ftr-395	772	6	my	my	PRON
ftr-395	772	7	ride	ride	NOUN
ftr-395	772	8	hundred	hundred	NUM
ftr-395	772	9	years	year	NOUN
ftr-395	772	10	of	of	ADP
ftr-395	772	11	union	union	NOUN
ftr-395	772	12	.	.	PUNCT
ftr-395	773	1	'7	'7	ADJ
ftr-395	773	2	6	6	NUM
ftr-395	773	3	commentators	commentator	NOUN
ftr-395	773	4	dispute	dispute	VERB
ftr-395	773	5	whether	whether	SCONJ
ftr-395	773	6	congress	congress	PROPN
ftr-395	773	7	would	would	AUX
ftr-395	773	8	adequately	adequately	ADV
ftr-395	773	9	protect	protect	VERB
ftr-395	773	10	state	state	NOUN
ftr-395	773	11	interests	interest	NOUN
ftr-395	773	12	in	in	ADP
ftr-395	773	13	this	this	DET
ftr-395	773	14	realm	realm	NOUN
ftr-395	773	15	.	.	PUNCT
ftr-395	774	1	tracy	tracy	PROPN
ftr-395	774	2	a.	a.	PROPN
ftr-395	774	3	kaye	kaye	PROPN
ftr-395	774	4	,	,	PUNCT
ftr-395	774	5	for	for	ADP
ftr-395	774	6	example	example	NOUN
ftr-395	774	7	,	,	PUNCT
ftr-395	774	8	argues	argue	VERB
ftr-395	774	9	that	that	SCONJ
ftr-395	774	10	"	"	PUNCT
ftr-395	774	11	congress	congress	PROPN
ftr-395	774	12	is	be	AUX
ftr-395	774	13	causing	cause	VERB
ftr-395	774	14	more	more	ADJ
ftr-395	774	15	harm	harm	NOUN
ftr-395	774	16	than	than	ADP
ftr-395	774	17	good	good	ADJ
ftr-395	774	18	in	in	ADP
ftr-395	774	19	the	the	DET
ftr-395	774	20	name	name	NOUN
ftr-395	774	21	of	of	ADP
ftr-395	774	22	avoiding	avoid	VERB
ftr-395	774	23	tax	tax	NOUN
ftr-395	774	24	discrimination	discrimination	NOUN
ftr-395	774	25	and	and	CCONJ
ftr-395	774	26	should	should	AUX
ftr-395	774	27	exercise	exercise	VERB
ftr-395	774	28	the	the	DET
ftr-395	774	29	legislative	legislative	ADJ
ftr-395	774	30	restraint	restraint	NOUN
ftr-395	774	31	it	it	PRON
ftr-395	774	32	historically	historically	ADV
ftr-395	774	33	had	have	AUX
ftr-395	774	34	shown	show	VERB
ftr-395	774	35	to	to	ADP
ftr-395	774	36	the	the	DET
ftr-395	774	37	taxing	tax	VERB
ftr-395	774	38	powers	power	NOUN
ftr-395	774	39	of	of	ADP
ftr-395	774	40	the	the	DET
ftr-395	774	41	states	state	NOUN
ftr-395	774	42	.	.	PUNCT
ftr-395	775	1	177	177	NUM
ftr-395	775	2	another	another	DET
ftr-395	775	3	respected	respected	ADJ
ftr-395	775	4	scholar	scholar	NOUN
ftr-395	775	5	,	,	PUNCT
ftr-395	775	6	edward	edward	PROPN
ftr-395	775	7	zelinsky	zelinsky	PROPN
ftr-395	775	8	argues	argue	VERB
ftr-395	775	9	,	,	PUNCT
ftr-395	775	10	on	on	ADP
ftr-395	775	11	the	the	DET
ftr-395	775	12	other	other	ADJ
ftr-395	775	13	hand	hand	NOUN
ftr-395	775	14	,	,	PUNCT
ftr-395	775	15	that	that	SCONJ
ftr-395	775	16	it	it	PRON
ftr-395	775	17	is	be	AUX
ftr-395	775	18	time	time	NOUN
ftr-395	775	19	to	to	PART
ftr-395	775	20	restore	restore	VERB
ftr-395	775	21	politics	politic	NOUN
ftr-395	775	22	to	to	ADP
ftr-395	775	23	the	the	DET
ftr-395	775	24	dormant	dormant	PROPN
ftr-395	775	25	commerce	commerce	PROPN
ftr-395	775	26	clause	clause	NOUN
ftr-395	775	27	and	and	CCONJ
ftr-395	775	28	"	"	PUNCT
ftr-395	775	29	scrap	scrap	VERB
ftr-395	775	30	the	the	DET
ftr-395	775	31	dormant	dormant	PROPN
ftr-395	775	32	commerce	commerce	PROPN
ftr-395	775	33	clause	clause	NOUN
ftr-395	775	34	prohibition	prohibition	NOUN
ftr-395	775	35	on	on	ADP
ftr-395	775	36	discriminatory	discriminatory	ADJ
ftr-395	775	37	taxation	taxation	NOUN
ftr-395	775	38	.	.	PUNCT
ftr-395	776	1	"	"	PUNCT
ftr-395	776	2	'	'	PUNCT
ftr-395	776	3	178	178	NUM
ftr-395	776	4	zelinsky	zelinsky	NOUN
ftr-395	776	5	suggests	suggest	VERB
ftr-395	776	6	that	that	SCONJ
ftr-395	776	7	taxpayers	taxpayer	NOUN
ftr-395	776	8	with	with	ADP
ftr-395	776	9	complaints	complaint	NOUN
ftr-395	776	10	about	about	ADP
ftr-395	776	11	discriminatory	discriminatory	ADJ
ftr-395	776	12	taxation	taxation	NOUN
ftr-395	776	13	take	take	VERB
ftr-395	776	14	those	those	DET
ftr-395	776	15	complaints	complaint	NOUN
ftr-395	776	16	to	to	PART
ftr-395	776	17	"	"	PUNCT
ftr-395	776	18	congress	congress	PROPN
ftr-395	776	19	or	or	CCONJ
ftr-395	776	20	to	to	ADP
ftr-395	776	21	the	the	DET
ftr-395	776	22	legislature	legislature	NOUN
ftr-395	776	23	imposing	impose	VERB
ftr-395	776	24	those	those	DET
ftr-395	776	25	taxes	taxis	NOUN
ftr-395	776	26	.	.	PUNCT
ftr-395	777	1	179	179	NUM
ftr-395	777	2	regardless	regardless	ADV
ftr-395	777	3	of	of	ADP
ftr-395	777	4	whether	whether	SCONJ
ftr-395	777	5	congress	congress	PROPN
ftr-395	777	6	would	would	AUX
ftr-395	777	7	adequately	adequately	ADV
ftr-395	777	8	protect	protect	VERB
ftr-395	777	9	states	state	NOUN
ftr-395	777	10	'	'	PART
ftr-395	777	11	interests	interest	NOUN
ftr-395	777	12	,	,	PUNCT
ftr-395	777	13	or	or	CCONJ
ftr-395	777	14	the	the	DET
ftr-395	777	15	interests	interest	NOUN
ftr-395	777	16	of	of	ADP
ftr-395	777	17	individual	individual	ADJ
ftr-395	777	18	commuters	commuter	NOUN
ftr-395	777	19	,	,	PUNCT
ftr-395	777	20	nonresidents	nonresident	NOUN
ftr-395	777	21	challenging	challenge	VERB
ftr-395	777	22	state	state	NOUN
ftr-395	777	23	taxes	taxis	NOUN
ftr-395	777	24	have	have	AUX
ftr-395	777	25	had	have	VERB
ftr-395	777	26	little	little	ADJ
ftr-395	777	27	success	success	NOUN
ftr-395	777	28	in	in	ADP
ftr-395	777	29	congress	congress	PROPN
ftr-395	777	30	.	.	PUNCT
ftr-395	778	1	similarly	similarly	ADV
ftr-395	778	2	,	,	PUNCT
ftr-395	778	3	nonresident	nonresident	ADJ
ftr-395	778	4	taxpayers	taxpayer	NOUN
ftr-395	778	5	have	have	AUX
ftr-395	778	6	had	have	VERB
ftr-395	778	7	relatively	relatively	ADV
ftr-395	778	8	little	little	ADJ
ftr-395	778	9	success	success	NOUN
ftr-395	778	10	in	in	ADP
ftr-395	778	11	their	their	PRON
ftr-395	778	12	complaints	complaint	NOUN
ftr-395	778	13	to	to	PART
ftr-395	778	14	state	state	NOUN
ftr-395	778	15	courts	court	NOUN
ftr-395	778	16	or	or	CCONJ
ftr-395	778	17	in	in	ADP
ftr-395	778	18	the	the	DET
ftr-395	778	19	united	united	PROPN
ftr-395	778	20	states	states	PROPN
ftr-395	778	21	supreme	supreme	PROPN
ftr-395	778	22	court	court	PROPN
ftr-395	778	23	.	.	PUNCT
ftr-395	779	1	nonresidents	nonresident	NOUN
ftr-395	779	2	face	face	VERB
ftr-395	779	3	potentially	potentially	ADV
ftr-395	779	4	hostile	hostile	ADJ
ftr-395	779	5	state	state	NOUN
ftr-395	779	6	courts	court	NOUN
ftr-395	779	7	courts	court	NOUN
ftr-395	779	8	with	with	ADP
ftr-395	779	9	at	at	ADP
ftr-395	779	10	least	least	ADJ
ftr-395	779	11	some	some	PRON
ftr-395	779	12	incentive	incentive	NOUN
ftr-395	779	13	to	to	PART
ftr-395	779	14	protect	protect	VERB
ftr-395	779	15	the	the	DET
ftr-395	779	16	treasury	treasury	NOUN
ftr-395	779	17	on	on	ADP
ftr-395	779	18	which	which	PRON
ftr-395	779	19	their	their	PRON
ftr-395	779	20	paychecks	paycheck	NOUN
ftr-395	779	21	are	be	AUX
ftr-395	779	22	drawn	draw	VERB
ftr-395	779	23	.	.	PUNCT
ftr-395	780	1	nonresident	nonresident	ADJ
ftr-395	780	2	taxpayers	taxpayer	NOUN
ftr-395	780	3	might	might	AUX
ftr-395	780	4	avoid	avoid	VERB
ftr-395	780	5	the	the	DET
ftr-395	780	6	risk	risk	NOUN
ftr-395	780	7	of	of	ADP
ftr-395	780	8	parochial	parochial	ADJ
ftr-395	780	9	state	state	NOUN
ftr-395	780	10	courts	court	NOUN
ftr-395	780	11	by	by	ADP
ftr-395	780	12	bringing	bring	VERB
ftr-395	780	13	suit	suit	NOUN
ftr-395	780	14	in	in	ADP
ftr-395	780	15	federal	federal	ADJ
ftr-395	780	16	court	court	NOUN
ftr-395	780	17	,	,	PUNCT
ftr-395	780	18	however	however	ADV
ftr-395	780	19	,	,	PUNCT
ftr-395	780	20	litigants	litigant	NOUN
ftr-395	780	21	must	must	AUX
ftr-395	780	22	clear	clear	VERB
ftr-395	780	23	several	several	ADJ
ftr-395	780	24	hurdles	hurdle	NOUN
ftr-395	780	25	to	to	PART
ftr-395	780	26	successfully	successfully	ADV
ftr-395	780	27	maintain	maintain	VERB
ftr-395	780	28	a	a	DET
ftr-395	780	29	suit	suit	NOUN
ftr-395	780	30	in	in	ADP
ftr-395	780	31	federal	federal	ADJ
ftr-395	780	32	court	court	NOUN
ftr-395	780	33	.	.	PUNCT
ftr-395	781	1	this	this	PRON
ftr-395	781	2	is	be	AUX
ftr-395	781	3	no	no	DET
ftr-395	781	4	easy	easy	ADJ
ftr-395	781	5	task	task	NOUN
ftr-395	781	6	.	.	PUNCT
ftr-395	782	1	first	first	ADV
ftr-395	782	2	,	,	PUNCT
ftr-395	782	3	the	the	DET
ftr-395	782	4	taxpayer	taxpayer	NOUN
ftr-395	782	5	must	must	AUX
ftr-395	782	6	surmount	surmount	VERB
ftr-395	782	7	the	the	DET
ftr-395	782	8	tax	tax	NOUN
ftr-395	782	9	injunction	injunction	NOUN
ftr-395	782	10	act	act	NOUN
ftr-395	782	11	,	,	PUNCT
ftr-395	782	12	180	180	NUM
ftr-395	782	13	the	the	DET
ftr-395	782	14	federal	federal	ADJ
ftr-395	782	15	statute	statute	NOUN
ftr-395	782	16	prohibiting	prohibit	VERB
ftr-395	782	17	federal	federal	ADJ
ftr-395	782	18	courts	court	NOUN
ftr-395	782	19	from	from	ADP
ftr-395	782	20	enjoining	enjoin	VERB
ftr-395	782	21	the	the	DET
ftr-395	782	22	collection	collection	NOUN
ftr-395	782	23	of	of	ADP
ftr-395	782	24	state	state	NOUN
ftr-395	782	25	taxes	taxis	NOUN
ftr-395	782	26	unless	unless	SCONJ
ftr-395	782	27	there	there	PRON
ftr-395	782	28	is	be	VERB
ftr-395	782	29	no	no	DET
ftr-395	782	30	adequate	adequate	ADJ
ftr-395	782	31	state	state	NOUN
ftr-395	782	32	court	court	NOUN
ftr-395	782	33	remedy	remedy	NOUN
ftr-395	782	34	.	.	PUNCT
ftr-395	783	1	the	the	DET
ftr-395	783	2	tax	tax	NOUN
ftr-395	783	3	injunction	injunction	NOUN
ftr-395	783	4	act	act	NOUN
ftr-395	783	5	has	have	AUX
ftr-395	783	6	been	be	AUX
ftr-395	783	7	interpreted	interpret	VERB
ftr-395	783	8	"	"	PUNCT
ftr-395	783	9	liberally	liberally	ADV
ftr-395	783	10	to	to	PART
ftr-395	783	11	impose	impose	VERB
ftr-395	783	12	a	a	DET
ftr-395	783	13	strict	strict	ADJ
ftr-395	783	14	bar	bar	NOUN
ftr-395	783	15	on	on	ADP
ftr-395	783	16	federal	federal	ADJ
ftr-395	783	17	court	court	NOUN
ftr-395	783	18	jurisdiction	jurisdiction	NOUN
ftr-395	783	19	to	to	PART
ftr-395	783	20	entertain	entertain	VERB
ftr-395	783	21	challenges	challenge	NOUN
ftr-395	783	22	to	to	ADP
ftr-395	783	23	state	state	NOUN
ftr-395	783	24	taxes	taxis	NOUN
ftr-395	783	25	,	,	PUNCT
ftr-395	783	26	except	except	SCONJ
ftr-395	783	27	in	in	ADP
ftr-395	783	28	the	the	DET
ftr-395	783	29	rare	rare	ADJ
ftr-395	783	30	situation	situation	NOUN
ftr-395	783	31	where	where	SCONJ
ftr-395	783	32	the	the	DET
ftr-395	783	33	plaintiff	plaintiff	NOUN
ftr-395	783	34	can	can	AUX
ftr-395	783	35	demonstrate	demonstrate	VERB
ftr-395	783	36	that	that	SCONJ
ftr-395	783	37	it	it	PRON
ftr-395	783	38	has	have	VERB
ftr-395	783	39	no	no	DET
ftr-395	783	40	adequate	adequate	ADJ
ftr-395	783	41	176	176	NUM
ftr-395	783	42	.	.	PUNCT
ftr-395	784	1	see	see	VERB
ftr-395	784	2	shaviro	shaviro	NOUN
ftr-395	784	3	,	,	PUNCT
ftr-395	784	4	federalism	federalism	NOUN
ftr-395	784	5	in	in	ADP
ftr-395	784	6	taxation	taxation	NOUN
ftr-395	784	7	,	,	PUNCT
ftr-395	784	8	supra	supra	PROPN
ftr-395	784	9	note	note	PROPN
ftr-395	784	10	94	94	NUM
ftr-395	784	11	,	,	PUNCT
ftr-395	784	12	at	at	ADP
ftr-395	784	13	897	897	NUM
ftr-395	784	14	(	(	PUNCT
ftr-395	784	15	noting	note	VERB
ftr-395	784	16	that	that	SCONJ
ftr-395	784	17	"	"	PUNCT
ftr-395	784	18	for	for	ADP
ftr-395	784	19	two	two	NUM
ftr-395	784	20	hundred	hundred	NUM
ftr-395	784	21	years	year	NOUN
ftr-395	784	22	congress	congress	PROPN
ftr-395	784	23	has	have	AUX
ftr-395	784	24	almost	almost	ADV
ftr-395	784	25	never	never	ADV
ftr-395	784	26	used	use	VERB
ftr-395	784	27	these	these	DET
ftr-395	784	28	[	[	X
ftr-395	784	29	commerce	commerce	NOUN
ftr-395	784	30	clause	clause	NOUN
ftr-395	784	31	]	]	PUNCT
ftr-395	784	32	powers	power	NOUN
ftr-395	784	33	to	to	PART
ftr-395	784	34	constrain	constrain	VERB
ftr-395	784	35	state	state	NOUN
ftr-395	784	36	and	and	CCONJ
ftr-395	784	37	local	local	ADJ
ftr-395	784	38	discretion	discretion	NOUN
ftr-395	784	39	in	in	ADP
ftr-395	784	40	the	the	DET
ftr-395	784	41	tax	tax	NOUN
ftr-395	784	42	area	area	NOUN
ftr-395	784	43	"	"	PUNCT
ftr-395	784	44	)	)	PUNCT
ftr-395	784	45	.	.	PUNCT
ftr-395	785	1	177	177	NUM
ftr-395	785	2	.	.	PUNCT
ftr-395	786	1	kaye	kaye	PROPN
ftr-395	786	2	,	,	PUNCT
ftr-395	786	3	supra	supra	PROPN
ftr-395	786	4	note	note	PROPN
ftr-395	786	5	124	124	NUM
ftr-395	786	6	,	,	PUNCT
ftr-395	786	7	at	at	ADP
ftr-395	786	8	70	70	NUM
ftr-395	786	9	-	-	SYM
ftr-395	786	10	71	71	NUM
ftr-395	786	11	.	.	PUNCT
ftr-395	787	1	kaye	kaye	PROPN
ftr-395	787	2	marshals	marshal	NOUN
ftr-395	787	3	the	the	DET
ftr-395	787	4	legislation	legislation	NOUN
ftr-395	787	5	that	that	PRON
ftr-395	787	6	congress	congress	PROPN
ftr-395	787	7	has	have	AUX
ftr-395	787	8	been	be	AUX
ftr-395	787	9	willing	willing	ADJ
ftr-395	787	10	to	to	PART
ftr-395	787	11	pass	pass	VERB
ftr-395	787	12	,	,	PUNCT
ftr-395	787	13	including	include	VERB
ftr-395	787	14	the	the	DET
ftr-395	787	15	state	state	NOUN
ftr-395	787	16	taxation	taxation	NOUN
ftr-395	787	17	of	of	ADP
ftr-395	787	18	pension	pension	NOUN
ftr-395	787	19	income	income	NOUN
ftr-395	787	20	act	act	NOUN
ftr-395	787	21	of	of	ADP
ftr-395	787	22	1995	1995	NUM
ftr-395	787	23	(	(	PUNCT
ftr-395	787	24	preventing	prevent	VERB
ftr-395	787	25	states	state	NOUN
ftr-395	787	26	from	from	ADP
ftr-395	787	27	taxing	tax	VERB
ftr-395	787	28	certain	certain	ADJ
ftr-395	787	29	retirement	retirement	NOUN
ftr-395	787	30	income	income	NOUN
ftr-395	787	31	of	of	ADP
ftr-395	787	32	former	former	ADJ
ftr-395	787	33	residents	resident	NOUN
ftr-395	787	34	)	)	PUNCT
ftr-395	787	35	and	and	CCONJ
ftr-395	787	36	the	the	DET
ftr-395	787	37	intemet	intemet	ADJ
ftr-395	787	38	tax	tax	NOUN
ftr-395	787	39	freedom	freedom	NOUN
ftr-395	787	40	act	act	NOUN
ftr-395	787	41	(	(	PUNCT
ftr-395	787	42	itfa	itfa	ADJ
ftr-395	787	43	)	)	PUNCT
ftr-395	787	44	(	(	PUNCT
ftr-395	787	45	preventing	prevent	VERB
ftr-395	787	46	certain	certain	ADJ
ftr-395	787	47	sales	sale	NOUN
ftr-395	787	48	taxes	taxis	NOUN
ftr-395	787	49	on	on	ADP
ftr-395	787	50	internet	internet	NOUN
ftr-395	787	51	access	access	NOUN
ftr-395	787	52	and	and	CCONJ
ftr-395	787	53	on	on	ADP
ftr-395	787	54	some	some	DET
ftr-395	787	55	internet	internet	NOUN
ftr-395	787	56	purchases	purchase	NOUN
ftr-395	787	57	)	)	PUNCT
ftr-395	787	58	to	to	PART
ftr-395	787	59	conclude	conclude	VERB
ftr-395	787	60	that	that	SCONJ
ftr-395	787	61	"	"	PUNCT
ftr-395	787	62	congress	congress	PROPN
ftr-395	787	63	does	do	AUX
ftr-395	787	64	not	not	PART
ftr-395	787	65	represent	represent	VERB
ftr-395	787	66	the	the	DET
ftr-395	787	67	states	state	NOUN
ftr-395	787	68	and	and	CCONJ
ftr-395	787	69	there	there	PRON
ftr-395	787	70	is	be	VERB
ftr-395	787	71	increasing	increase	VERB
ftr-395	787	72	temptation	temptation	NOUN
ftr-395	787	73	to	to	PART
ftr-395	787	74	enact	enact	VERB
ftr-395	787	75	legislation	legislation	NOUN
ftr-395	787	76	that	that	PRON
ftr-395	787	77	benefits	benefit	VERB
ftr-395	787	78	a	a	DET
ftr-395	787	79	select	select	ADJ
ftr-395	787	80	constituency	constituency	NOUN
ftr-395	787	81	at	at	ADP
ftr-395	787	82	a	a	DET
ftr-395	787	83	revenue	revenue	NOUN
ftr-395	787	84	cost	cost	NOUN
ftr-395	787	85	to	to	ADP
ftr-395	787	86	the	the	DET
ftr-395	787	87	states	state	NOUN
ftr-395	787	88	.	.	PUNCT
ftr-395	787	89	"	"	PUNCT
ftr-395	788	1	i	i	PRON
ftr-395	788	2	d.	d.	PROPN
ftr-395	788	3	at	at	ADP
ftr-395	788	4	70	70	NUM
ftr-395	788	5	.	.	PUNCT
ftr-395	788	6	178	178	NUM
ftr-395	788	7	.	.	PUNCT
ftr-395	789	1	edward	edward	PROPN
ftr-395	789	2	a.	a.	PROPN
ftr-395	789	3	zelinsky	zelinsky	PROPN
ftr-395	789	4	,	,	PUNCT
ftr-395	789	5	restoring	restore	VERB
ftr-395	789	6	politics	politic	NOUN
ftr-395	789	7	to	to	ADP
ftr-395	789	8	the	the	DET
ftr-395	789	9	commerce	commerce	NOUN
ftr-395	789	10	clause	clause	NOUN
ftr-395	789	11	:	:	PUNCT
ftr-395	789	12	the	the	DET
ftr-395	789	13	case	case	NOUN
ftr-395	789	14	for	for	ADP
ftr-395	789	15	abandoning	abandon	VERB
ftr-395	789	16	the	the	DET
ftr-395	789	17	dormant	dormant	PROPN
ftr-395	789	18	commerce	commerce	PROPN
ftr-395	789	19	clause	clause	NOUN
ftr-395	789	20	prohibition	prohibition	NOUN
ftr-395	789	21	on	on	ADP
ftr-395	789	22	discriminatory	discriminatory	ADJ
ftr-395	789	23	taxation	taxation	NOUN
ftr-395	789	24	,	,	PUNCT
ftr-395	789	25	29	29	NUM
ftr-395	789	26	ohio	ohio	PROPN
ftr-395	789	27	n.u.l	n.u.l	PROPN
ftr-395	789	28	.	.	PROPN
ftr-395	789	29	rev	rev	PROPN
ftr-395	789	30	.	.	PROPN
ftr-395	789	31	29	29	NUM
ftr-395	789	32	,	,	PUNCT
ftr-395	789	33	29	29	NUM
ftr-395	789	34	(	(	PUNCT
ftr-395	789	35	2002	2002	NUM
ftr-395	789	36	)	)	PUNCT
ftr-395	790	1	[	[	X
ftr-395	790	2	hereinafter	hereinafter	NOUN
ftr-395	790	3	restoring	restore	VERB
ftr-395	790	4	politics	politic	NOUN
ftr-395	790	5	]	]	PUNCT
ftr-395	790	6	.	.	PUNCT
ftr-395	791	1	see	see	VERB
ftr-395	791	2	also	also	ADV
ftr-395	791	3	edward	edward	PROPN
ftr-395	791	4	a.	a.	PROPN
ftr-395	791	5	zelinsky	zelinsky	PROPN
ftr-395	791	6	&	&	CCONJ
ftr-395	791	7	brannon	brannon	PROPN
ftr-395	791	8	denning	denning	PROPN
ftr-395	791	9	,	,	PUNCT
ftr-395	791	10	the	the	DET
ftr-395	791	11	future	future	NOUN
ftr-395	791	12	of	of	ADP
ftr-395	791	13	the	the	DET
ftr-395	791	14	dormant	dormant	PROPN
ftr-395	791	15	commerce	commerce	PROPN
ftr-395	791	16	clause	clause	NOUN
ftr-395	791	17	:	:	PUNCT
ftr-395	791	18	abolishing	abolish	VERB
ftr-395	791	19	the	the	DET
ftr-395	791	20	prohibition	prohibition	NOUN
ftr-395	791	21	on	on	ADP
ftr-395	791	22	discriminatory	discriminatory	ADJ
ftr-395	791	23	taxation	taxation	NOUN
ftr-395	791	24	,	,	PUNCT
ftr-395	791	25	155	155	NUM
ftr-395	791	26	u.	u.	PROPN
ftr-395	791	27	pa	pa	PROPN
ftr-395	791	28	.	.	PUNCT
ftr-395	791	29	l.	l.	PROPN
ftr-395	791	30	rev	rev	PROPN
ftr-395	791	31	.	.	PUNCT
ftr-395	792	1	pennumbra	pennumbra	PROPN
ftr-395	792	2	196	196	NUM
ftr-395	792	3	(	(	PUNCT
ftr-395	792	4	2007	2007	NUM
ftr-395	792	5	)	)	PUNCT
ftr-395	792	6	..	..	PUNCT
ftr-395	793	1	179	179	NUM
ftr-395	793	2	.	.	PUNCT
ftr-395	794	1	i	i	PRON
ftr-395	794	2	d.	d.	PROPN
ftr-395	794	3	at	at	ADP
ftr-395	794	4	supra	supra	PROPN
ftr-395	794	5	note	note	PROPN
ftr-395	794	6	176	176	NUM
ftr-395	794	7	,	,	PUNCT
ftr-395	794	8	at	at	ADP
ftr-395	794	9	30	30	NUM
ftr-395	794	10	.	.	PUNCT
ftr-395	795	1	180	180	NUM
ftr-395	795	2	.	.	NOUN
ftr-395	795	3	128	128	NUM
ftr-395	795	4	u.s.c	u.s.c	NOUN
ftr-395	795	5	.	.	PUNCT
ftr-395	796	1	§	§	PROPN
ftr-395	796	2	1341	1341	NUM
ftr-395	796	3	.	.	PUNCT
ftr-395	797	1	2008	2008	NUM
ftr-395	797	2	]	]	PUNCT
ftr-395	797	3	florida	florida	PROPN
ftr-395	797	4	tax	tax	NOUN
ftr-395	797	5	review	review	NOUN
ftr-395	797	6	remedy	remedy	NOUN
ftr-395	797	7	in	in	ADP
ftr-395	797	8	the	the	DET
ftr-395	797	9	state	state	NOUN
ftr-395	797	10	courts	court	NOUN
ftr-395	797	11	.	.	PUNCT
ftr-395	797	12	"	"	PUNCT
ftr-395	798	1	18	18	NUM
ftr-395	798	2	'	'	PUNCT
ftr-395	798	3	even	even	ADV
ftr-395	798	4	if	if	SCONJ
ftr-395	798	5	the	the	DET
ftr-395	798	6	taxpayer	taxpayer	NOUN
ftr-395	798	7	meets	meet	VERB
ftr-395	798	8	the	the	DET
ftr-395	798	9	strictures	stricture	NOUN
ftr-395	798	10	of	of	ADP
ftr-395	798	11	the	the	DET
ftr-395	798	12	tax	tax	NOUN
ftr-395	798	13	injunction	injunction	NOUN
ftr-395	798	14	act	act	NOUN
ftr-395	798	15	,	,	PUNCT
ftr-395	798	16	the	the	DET
ftr-395	798	17	challenger	challenger	NOUN
ftr-395	798	18	must	must	AUX
ftr-395	798	19	also	also	ADV
ftr-395	798	20	satisfy	satisfy	VERB
ftr-395	798	21	federal	federal	ADJ
ftr-395	798	22	prudential	prudential	PROPN
ftr-395	798	23	and	and	CCONJ
ftr-395	798	24	constitutional	constitutional	ADJ
ftr-395	798	25	standing	standing	NOUN
ftr-395	798	26	requirements	requirement	NOUN
ftr-395	798	27	,	,	PUNCT
ftr-395	798	28	and	and	CCONJ
ftr-395	798	29	the	the	DET
ftr-395	798	30	court	court	NOUN
ftr-395	798	31	has	have	AUX
ftr-395	798	32	been	be	AUX
ftr-395	798	33	parsimonious	parsimonious	ADJ
ftr-395	798	34	in	in	ADP
ftr-395	798	35	permitting	permit	VERB
ftr-395	798	36	taxpayer	taxpayer	NOUN
ftr-395	798	37	standing.182	standing.182	NOUN
ftr-395	798	38	even	even	ADV
ftr-395	798	39	if	if	SCONJ
ftr-395	798	40	a	a	DET
ftr-395	798	41	taxpayer	taxpayer	NOUN
ftr-395	798	42	has	have	AUX
ftr-395	798	43	standing	stand	VERB
ftr-395	798	44	,	,	PUNCT
ftr-395	798	45	another	another	DET
ftr-395	798	46	challenge	challenge	NOUN
ftr-395	798	47	taxpayer	taxpayer	NOUN
ftr-395	798	48	litigants	litigant	NOUN
ftr-395	798	49	face	face	VERB
ftr-395	798	50	is	be	AUX
ftr-395	798	51	the	the	DET
ftr-395	798	52	perception	perception	NOUN
ftr-395	798	53	,	,	PUNCT
ftr-395	798	54	if	if	SCONJ
ftr-395	798	55	not	not	PART
ftr-395	798	56	the	the	DET
ftr-395	798	57	reality	reality	NOUN
ftr-395	798	58	,	,	PUNCT
ftr-395	798	59	that	that	SCONJ
ftr-395	798	60	the	the	DET
ftr-395	798	61	supreme	supreme	PROPN
ftr-395	798	62	court	court	PROPN
ftr-395	798	63	is	be	AUX
ftr-395	798	64	more	more	ADV
ftr-395	798	65	deferential	deferential	ADJ
ftr-395	798	66	to	to	ADP
ftr-395	798	67	states	state	NOUN
ftr-395	798	68	when	when	SCONJ
ftr-395	798	69	states	state	NOUN
ftr-395	798	70	are	be	AUX
ftr-395	798	71	exercising	exercise	VERB
ftr-395	798	72	their	their	PRON
ftr-395	798	73	taxing	tax	VERB
ftr-395	798	74	authority	authority	NOUN
ftr-395	798	75	than	than	ADP
ftr-395	798	76	in	in	ADP
ftr-395	798	77	other	other	ADJ
ftr-395	798	78	instances	instance	NOUN
ftr-395	798	79	of	of	ADP
ftr-395	798	80	challenges	challenge	NOUN
ftr-395	798	81	to	to	ADP
ftr-395	798	82	state	state	NOUN
ftr-395	798	83	power.183	power.183	NOUN
ftr-395	798	84	one	one	NUM
ftr-395	798	85	explanation	explanation	NOUN
ftr-395	798	86	for	for	ADP
ftr-395	798	87	that	that	DET
ftr-395	798	88	deference	deference	NOUN
ftr-395	798	89	is	be	AUX
ftr-395	798	90	that	that	SCONJ
ftr-395	798	91	the	the	DET
ftr-395	798	92	supreme	supreme	PROPN
ftr-395	798	93	court	court	PROPN
ftr-395	798	94	"	"	PUNCT
ftr-395	798	95	regards	regard	VERB
ftr-395	798	96	the	the	DET
ftr-395	798	97	power	power	NOUN
ftr-395	798	98	to	to	PART
ftr-395	798	99	tax	tax	VERB
ftr-395	798	100	as	as	ADP
ftr-395	798	101	at	at	ADP
ftr-395	798	102	the	the	DET
ftr-395	798	103	heart	heart	NOUN
ftr-395	798	104	of	of	ADP
ftr-395	798	105	a	a	DET
ftr-395	798	106	government	government	NOUN
ftr-395	798	107	's	's	PART
ftr-395	798	108	sovereignty	sovereignty	NOUN
ftr-395	798	109	.	.	PUNCT
ftr-395	798	110	'	'	PUNCT
ftr-395	798	111	'	'	PUNCT
ftr-395	799	1	18	18	NUM
ftr-395	799	2	4	4	NUM
ftr-395	799	3	indeed	indeed	ADV
ftr-395	799	4	,	,	PUNCT
ftr-395	799	5	a	a	DET
ftr-395	799	6	sovereign	sovereign	NOUN
ftr-395	799	7	's	's	PART
ftr-395	799	8	"	"	PUNCT
ftr-395	799	9	authority	authority	NOUN
ftr-395	799	10	to	to	PART
ftr-395	799	11	impose	impose	VERB
ftr-395	799	12	taxes	taxis	NOUN
ftr-395	799	13	is	be	AUX
ftr-395	799	14	one	one	NUM
ftr-395	799	15	of	of	ADP
ftr-395	799	16	its	its	PRON
ftr-395	799	17	most	most	ADV
ftr-395	799	18	pervasive	pervasive	ADJ
ftr-395	799	19	and	and	CCONJ
ftr-395	799	20	fundamental	fundamental	ADJ
ftr-395	799	21	powers	power	NOUN
ftr-395	799	22	.	.	PUNCT
ftr-395	800	1	"	"	PUNCT
ftr-395	800	2	'	'	PUNCT
ftr-395	800	3	85	85	NUM
ftr-395	800	4	even	even	ADV
ftr-395	800	5	if	if	SCONJ
ftr-395	800	6	the	the	DET
ftr-395	800	7	taxpayer	taxpayer	NOUN
ftr-395	800	8	finds	find	VERB
ftr-395	800	9	a	a	DET
ftr-395	800	10	friendly	friendly	ADJ
ftr-395	800	11	state	state	NOUN
ftr-395	800	12	court	court	NOUN
ftr-395	800	13	,	,	PUNCT
ftr-395	800	14	or	or	CCONJ
ftr-395	800	15	can	can	AUX
ftr-395	800	16	maintain	maintain	VERB
ftr-395	800	17	an	an	DET
ftr-395	800	18	action	action	NOUN
ftr-395	800	19	in	in	ADP
ftr-395	800	20	federal	federal	ADJ
ftr-395	800	21	court	court	NOUN
ftr-395	800	22	,	,	PUNCT
ftr-395	800	23	yet	yet	ADV
ftr-395	800	24	another	another	DET
ftr-395	800	25	intensely	intensely	ADV
ftr-395	800	26	practical	practical	ADJ
ftr-395	800	27	hurdle	hurdle	NOUN
ftr-395	800	28	exists	exist	VERB
ftr-395	800	29	money	money	NOUN
ftr-395	800	30	.	.	PUNCT
ftr-395	801	1	the	the	DET
ftr-395	801	2	costs	cost	NOUN
ftr-395	801	3	of	of	ADP
ftr-395	801	4	bringing	bring	VERB
ftr-395	801	5	litigation	litigation	NOUN
ftr-395	801	6	to	to	PART
ftr-395	801	7	challenge	challenge	VERB
ftr-395	801	8	a	a	DET
ftr-395	801	9	tax	tax	NOUN
ftr-395	801	10	collection	collection	NOUN
ftr-395	801	11	will	will	AUX
ftr-395	801	12	frequently	frequently	ADV
ftr-395	801	13	outweigh	outweigh	VERB
ftr-395	801	14	the	the	DET
ftr-395	801	15	potential	potential	ADJ
ftr-395	801	16	reward	reward	NOUN
ftr-395	801	17	for	for	ADP
ftr-395	801	18	an	an	DET
ftr-395	801	19	individual	individual	ADJ
ftr-395	801	20	taxpayer	taxpayer	NOUN
ftr-395	801	21	.	.	PUNCT
ftr-395	802	1	8	8	NUM
ftr-395	802	2	6	6	NUM
ftr-395	802	3	181	181	NUM
ftr-395	802	4	.	.	PUNCT
ftr-395	803	1	hellerstein	hellerstein	PROPN
ftr-395	803	2	&	&	CCONJ
ftr-395	803	3	hellerstein	hellerstein	PROPN
ftr-395	803	4	,	,	PUNCT
ftr-395	803	5	supra	supra	PROPN
ftr-395	803	6	note	note	NOUN
ftr-395	803	7	7	7	NUM
ftr-395	803	8	,	,	PUNCT
ftr-395	803	9	at	at	ADP
ftr-395	803	10	1114	1114	NUM
ftr-395	803	11	(	(	PUNCT
ftr-395	803	12	citing	cite	VERB
ftr-395	803	13	california	california	PROPN
ftr-395	803	14	v.	v.	PROPN
ftr-395	803	15	grace	grace	PROPN
ftr-395	803	16	brethren	brethren	PROPN
ftr-395	803	17	church	church	PROPN
ftr-395	803	18	,	,	PUNCT
ftr-395	803	19	457	457	NUM
ftr-395	804	1	u.s	u.s	PROPN
ftr-395	804	2	.	.	PROPN
ftr-395	804	3	393	393	NUM
ftr-395	804	4	,	,	PUNCT
ftr-395	804	5	411	411	NUM
ftr-395	804	6	(	(	PUNCT
ftr-395	804	7	1982	1982	NUM
ftr-395	804	8	)	)	PUNCT
ftr-395	804	9	(	(	PUNCT
ftr-395	804	10	"	"	PUNCT
ftr-395	804	11	[	[	X
ftr-395	804	12	b]ecause	b]ecause	ADP
ftr-395	804	13	congress	congress	PROPN
ftr-395	804	14	'	'	PART
ftr-395	804	15	intent	intent	NOUN
ftr-395	804	16	in	in	ADP
ftr-395	804	17	enacting	enact	VERB
ftr-395	804	18	the	the	DET
ftr-395	804	19	tax	tax	NOUN
ftr-395	804	20	injunction	injunction	NOUN
ftr-395	804	21	act	act	NOUN
ftr-395	804	22	was	be	AUX
ftr-395	804	23	to	to	PART
ftr-395	804	24	prevent	prevent	VERB
ftr-395	804	25	federal	federal	ADJ
ftr-395	804	26	-	-	PUNCT
ftr-395	804	27	court	court	NOUN
ftr-395	804	28	interference	interference	NOUN
ftr-395	804	29	with	with	ADP
ftr-395	804	30	the	the	DET
ftr-395	804	31	assessment	assessment	NOUN
ftr-395	804	32	and	and	CCONJ
ftr-395	804	33	collection	collection	NOUN
ftr-395	804	34	of	of	ADP
ftr-395	804	35	state	state	NOUN
ftr-395	804	36	taxes	taxis	NOUN
ftr-395	804	37	,	,	PUNCT
ftr-395	804	38	we	we	PRON
ftr-395	804	39	hold	hold	VERB
ftr-395	804	40	the	the	DET
ftr-395	804	41	act	act	NOUN
ftr-395	804	42	prohibits	prohibit	VERB
ftr-395	804	43	declaratory	declaratory	ADJ
ftr-395	804	44	as	as	ADV
ftr-395	804	45	well	well	ADV
ftr-395	804	46	as	as	ADP
ftr-395	804	47	injunctive	injunctive	ADJ
ftr-395	804	48	relief	relief	NOUN
ftr-395	804	49	'	'	PUNCT
ftr-395	804	50	)	)	PUNCT
ftr-395	804	51	.	.	PUNCT
ftr-395	805	1	see	see	VERB
ftr-395	805	2	also	also	ADV
ftr-395	805	3	kaye	kaye	PROPN
ftr-395	805	4	,	,	PUNCT
ftr-395	805	5	supra	supra	PROPN
ftr-395	805	6	note	note	PROPN
ftr-395	805	7	124	124	NUM
ftr-395	805	8	,	,	PUNCT
ftr-395	805	9	at	at	ADP
ftr-395	805	10	55	55	NUM
ftr-395	805	11	(	(	PUNCT
ftr-395	805	12	noting	note	VERB
ftr-395	805	13	that	that	SCONJ
ftr-395	805	14	"	"	PUNCT
ftr-395	805	15	in	in	ADP
ftr-395	805	16	the	the	DET
ftr-395	805	17	u.s	u.s	PROPN
ftr-395	805	18	.	.	PROPN
ftr-395	805	19	judicial	judicial	ADJ
ftr-395	805	20	system	system	NOUN
ftr-395	805	21	,	,	PUNCT
ftr-395	805	22	taxpayers	taxpayer	NOUN
ftr-395	805	23	normally	normally	ADV
ftr-395	805	24	have	have	VERB
ftr-395	805	25	to	to	PART
ftr-395	805	26	challenge	challenge	VERB
ftr-395	805	27	a	a	DET
ftr-395	805	28	state	state	NOUN
ftr-395	805	29	tax	tax	NOUN
ftr-395	805	30	in	in	ADP
ftr-395	805	31	state	state	NOUN
ftr-395	805	32	court	court	NOUN
ftr-395	805	33	.	.	PUNCT
ftr-395	805	34	"	"	PUNCT
ftr-395	805	35	)	)	PUNCT
ftr-395	805	36	.	.	PUNCT
ftr-395	806	1	182	182	NUM
ftr-395	806	2	.	.	PUNCT
ftr-395	807	1	e.g.	e.g.	ADV
ftr-395	807	2	,	,	PUNCT
ftr-395	807	3	daimlerchrysler	daimlerchrysler	PROPN
ftr-395	807	4	corp	corp	PROPN
ftr-395	807	5	.	.	PROPN
ftr-395	807	6	v.	v.	PROPN
ftr-395	807	7	cuno	cuno	PROPN
ftr-395	807	8	,	,	PUNCT
ftr-395	807	9	126	126	NUM
ftr-395	807	10	s.	s.	PROPN
ftr-395	807	11	ct	ct	PROPN
ftr-395	807	12	.	.	PROPN
ftr-395	807	13	1854	1854	NUM
ftr-395	807	14	(	(	PUNCT
ftr-395	807	15	2006	2006	NUM
ftr-395	807	16	)	)	PUNCT
ftr-395	807	17	(	(	PUNCT
ftr-395	807	18	dismissing	dismiss	VERB
ftr-395	807	19	for	for	ADP
ftr-395	807	20	lack	lack	NOUN
ftr-395	807	21	of	of	ADP
ftr-395	807	22	standing	standing	NOUN
ftr-395	807	23	where	where	SCONJ
ftr-395	807	24	state	state	NOUN
ftr-395	807	25	taxpayers	taxpayer	NOUN
ftr-395	807	26	'	'	PART
ftr-395	807	27	claims	claim	NOUN
ftr-395	807	28	that	that	SCONJ
ftr-395	807	29	a	a	DET
ftr-395	807	30	particular	particular	ADJ
ftr-395	807	31	tax	tax	NOUN
ftr-395	807	32	incentive	incentive	NOUN
ftr-395	807	33	violated	violate	VERB
ftr-395	807	34	the	the	DET
ftr-395	807	35	commerce	commerce	NOUN
ftr-395	807	36	clause	clause	NOUN
ftr-395	807	37	)	)	PUNCT
ftr-395	807	38	;	;	PUNCT
ftr-395	807	39	kristin	kristin	PROPN
ftr-395	807	40	hickman	hickman	PROPN
ftr-395	807	41	,	,	PUNCT
ftr-395	807	42	how	how	SCONJ
ftr-395	807	43	did	do	AUX
ftr-395	807	44	we	we	PRON
ftr-395	807	45	get	get	VERB
ftr-395	807	46	here	here	ADV
ftr-395	807	47	anyway	anyway	ADV
ftr-395	807	48	?	?	PUNCT
ftr-395	808	1	considering	consider	VERB
ftr-395	808	2	the	the	DET
ftr-395	808	3	standing	standing	ADJ
ftr-395	808	4	question	question	NOUN
ftr-395	808	5	in	in	ADP
ftr-395	808	6	daimlerchrysler	daimlerchrysler	PROPN
ftr-395	808	7	v.	v.	PROPN
ftr-395	808	8	cuno	cuno	PROPN
ftr-395	808	9	,	,	PUNCT
ftr-395	808	10	4	4	NUM
ftr-395	808	11	geo	geo	PROPN
ftr-395	808	12	.	.	PROPN
ftr-395	808	13	j.l	j.l	PROPN
ftr-395	808	14	.	.	PROPN
ftr-395	808	15	&	&	CCONJ
ftr-395	808	16	pub	pub	NOUN
ftr-395	808	17	.	.	PUNCT
ftr-395	809	1	pol'y	pol'y	NOUN
ftr-395	809	2	47	47	NUM
ftr-395	809	3	(	(	PUNCT
ftr-395	809	4	2006	2006	NUM
ftr-395	809	5	)	)	PUNCT
ftr-395	809	6	.	.	PUNCT
ftr-395	810	1	see	see	VERB
ftr-395	810	2	also	also	ADV
ftr-395	810	3	hein	hein	PROPN
ftr-395	810	4	v.	v.	ADP
ftr-395	810	5	freedom	freedom	NOUN
ftr-395	810	6	from	from	ADP
ftr-395	810	7	religion	religion	PROPN
ftr-395	810	8	foundation	foundation	PROPN
ftr-395	810	9	,	,	PUNCT
ftr-395	810	10	inc	inc	PROPN
ftr-395	810	11	.	.	PROPN
ftr-395	810	12	,	,	PUNCT
ftr-395	810	13	127	127	NUM
ftr-395	810	14	s.	s.	PROPN
ftr-395	810	15	ct	ct	PROPN
ftr-395	810	16	.	.	PROPN
ftr-395	810	17	2553	2553	NUM
ftr-395	810	18	,	,	PUNCT
ftr-395	810	19	2559	2559	NUM
ftr-395	810	20	(	(	PUNCT
ftr-395	810	21	2007	2007	NUM
ftr-395	810	22	)	)	PUNCT
ftr-395	810	23	(	(	PUNCT
ftr-395	810	24	discussing	discuss	VERB
ftr-395	810	25	the	the	DET
ftr-395	810	26	limitations	limitation	NOUN
ftr-395	810	27	of	of	ADP
ftr-395	810	28	taxpayer	taxpayer	NOUN
ftr-395	810	29	standing	standing	NOUN
ftr-395	810	30	)	)	PUNCT
ftr-395	810	31	.	.	PUNCT
ftr-395	811	1	183	183	NUM
ftr-395	811	2	.	.	PUNCT
ftr-395	812	1	see	see	VERB
ftr-395	812	2	shaviro	shaviro	NOUN
ftr-395	812	3	,	,	PUNCT
ftr-395	812	4	federalism	federalism	NOUN
ftr-395	812	5	in	in	ADP
ftr-395	812	6	taxation	taxation	NOUN
ftr-395	812	7	,	,	PUNCT
ftr-395	812	8	supra	supra	PROPN
ftr-395	812	9	note	note	PROPN
ftr-395	812	10	94	94	NUM
ftr-395	812	11	,	,	PUNCT
ftr-395	812	12	at	at	ADP
ftr-395	812	13	942	942	NUM
ftr-395	812	14	(	(	PUNCT
ftr-395	812	15	discussing	discuss	VERB
ftr-395	812	16	this	this	DET
ftr-395	812	17	perception	perception	NOUN
ftr-395	812	18	)	)	PUNCT
ftr-395	812	19	.	.	PUNCT
ftr-395	813	1	184	184	X
ftr-395	813	2	.	.	PUNCT
ftr-395	814	1	i	i	PRON
ftr-395	814	2	d.	d.	PROPN
ftr-395	814	3	shaviro	shaviro	PROPN
ftr-395	814	4	continues	continue	VERB
ftr-395	814	5	,	,	PUNCT
ftr-395	814	6	"	"	PUNCT
ftr-395	814	7	another	another	DET
ftr-395	814	8	explanation	explanation	NOUN
ftr-395	814	9	is	be	AUX
ftr-395	814	10	that	that	SCONJ
ftr-395	814	11	the	the	DET
ftr-395	814	12	court	court	NOUN
ftr-395	814	13	simply	simply	ADV
ftr-395	814	14	lacks	lack	VERB
ftr-395	814	15	confidence	confidence	NOUN
ftr-395	814	16	in	in	ADP
ftr-395	814	17	its	its	PRON
ftr-395	814	18	ability	ability	NOUN
ftr-395	814	19	to	to	PART
ftr-395	814	20	understand	understand	VERB
ftr-395	814	21	tax	tax	NOUN
ftr-395	814	22	cases	case	NOUN
ftr-395	814	23	and	and	CCONJ
ftr-395	814	24	resolve	resolve	VERB
ftr-395	814	25	them	they	PRON
ftr-395	814	26	intelligently	intelligently	ADV
ftr-395	814	27	,	,	PUNCT
ftr-395	814	28	and	and	CCONJ
ftr-395	814	29	thus	thus	ADV
ftr-395	814	30	prefers	prefer	VERB
ftr-395	814	31	to	to	PART
ftr-395	814	32	let	let	VERB
ftr-395	814	33	most	most	ADV
ftr-395	814	34	challenged	challenge	VERB
ftr-395	814	35	tax	tax	NOUN
ftr-395	814	36	cases	case	NOUN
ftr-395	814	37	stand	stand	VERB
ftr-395	814	38	.	.	PUNCT
ftr-395	814	39	"	"	PUNCT
ftr-395	815	1	i	i	PRON
ftr-395	815	2	d.	d.	VERB
ftr-395	815	3	this	this	DET
ftr-395	815	4	second	second	ADJ
ftr-395	815	5	explanation	explanation	NOUN
ftr-395	815	6	is	be	AUX
ftr-395	815	7	less	less	ADV
ftr-395	815	8	persuasive	persuasive	ADJ
ftr-395	815	9	.	.	PUNCT
ftr-395	816	1	although	although	SCONJ
ftr-395	816	2	the	the	DET
ftr-395	816	3	supreme	supreme	PROPN
ftr-395	816	4	court	court	PROPN
ftr-395	816	5	might	might	AUX
ftr-395	816	6	lack	lack	VERB
ftr-395	816	7	confidence	confidence	NOUN
ftr-395	816	8	to	to	PART
ftr-395	816	9	tackle	tackle	VERB
ftr-395	816	10	highly	highly	ADV
ftr-395	816	11	technical	technical	ADJ
ftr-395	816	12	federal	federal	ADJ
ftr-395	816	13	income	income	NOUN
ftr-395	816	14	taxation	taxation	NOUN
ftr-395	816	15	questions	question	NOUN
ftr-395	816	16	,	,	PUNCT
ftr-395	816	17	it	it	PRON
ftr-395	816	18	is	be	AUX
ftr-395	816	19	unlikely	unlikely	ADJ
ftr-395	816	20	that	that	SCONJ
ftr-395	816	21	the	the	DET
ftr-395	816	22	court	court	NOUN
ftr-395	816	23	lacks	lack	VERB
ftr-395	816	24	confidence	confidence	NOUN
ftr-395	816	25	in	in	ADP
ftr-395	816	26	its	its	PRON
ftr-395	816	27	ability	ability	NOUN
ftr-395	816	28	to	to	PART
ftr-395	816	29	discern	discern	VERB
ftr-395	816	30	questions	question	NOUN
ftr-395	816	31	of	of	ADP
ftr-395	816	32	constitutional	constitutional	ADJ
ftr-395	816	33	law	law	NOUN
ftr-395	816	34	,	,	PUNCT
ftr-395	816	35	and	and	CCONJ
ftr-395	816	36	it	it	PRON
ftr-395	816	37	is	be	AUX
ftr-395	816	38	questions	question	NOUN
ftr-395	816	39	of	of	ADP
ftr-395	816	40	constitutional	constitutional	ADJ
ftr-395	816	41	law	law	NOUN
ftr-395	816	42	that	that	PRON
ftr-395	816	43	many	many	ADJ
ftr-395	816	44	state	state	NOUN
ftr-395	816	45	and	and	CCONJ
ftr-395	816	46	local	local	ADJ
ftr-395	816	47	tax	tax	NOUN
ftr-395	816	48	disputes	dispute	NOUN
ftr-395	816	49	raise	raise	VERB
ftr-395	816	50	.	.	PUNCT
ftr-395	817	1	the	the	DET
ftr-395	817	2	authors	author	NOUN
ftr-395	817	3	of	of	ADP
ftr-395	817	4	the	the	DET
ftr-395	817	5	leading	lead	VERB
ftr-395	817	6	textbook	textbook	NOUN
ftr-395	817	7	on	on	ADP
ftr-395	817	8	state	state	NOUN
ftr-395	817	9	and	and	CCONJ
ftr-395	817	10	local	local	ADJ
ftr-395	817	11	taxation	taxation	NOUN
ftr-395	817	12	,	,	PUNCT
ftr-395	817	13	hellerstein	hellerstein	NOUN
ftr-395	817	14	&	&	CCONJ
ftr-395	817	15	hellerstein	hellerstein	PROPN
ftr-395	817	16	,	,	PUNCT
ftr-395	817	17	dedicate	dedicate	VERB
ftr-395	817	18	the	the	DET
ftr-395	817	19	majority	majority	NOUN
ftr-395	817	20	of	of	ADP
ftr-395	817	21	the	the	DET
ftr-395	817	22	book	book	NOUN
ftr-395	817	23	to	to	ADP
ftr-395	817	24	constitutional	constitutional	ADJ
ftr-395	817	25	questions	question	NOUN
ftr-395	817	26	.	.	PUNCT
ftr-395	818	1	185	185	NUM
ftr-395	818	2	.	.	PUNCT
ftr-395	819	1	stephen	stephen	PROPN
ftr-395	819	2	w.	w.	PROPN
ftr-395	819	3	mazza	mazza	PROPN
ftr-395	819	4	&	&	CCONJ
ftr-395	819	5	tracy	tracy	PROPN
ftr-395	819	6	a.	a.	PROPN
ftr-395	819	7	kaye	kaye	PROPN
ftr-395	819	8	,	,	PUNCT
ftr-395	819	9	.	.	PUNCT
ftr-395	820	1	restricting	restrict	VERB
ftr-395	820	2	the	the	DET
ftr-395	820	3	legislative	legislative	ADJ
ftr-395	820	4	power	power	NOUN
ftr-395	820	5	to	to	PART
ftr-395	820	6	tax	tax	VERB
ftr-395	820	7	in	in	ADP
ftr-395	820	8	the	the	DET
ftr-395	820	9	united	united	PROPN
ftr-395	820	10	states	states	PROPN
ftr-395	820	11	,	,	PUNCT
ftr-395	820	12	54	54	NUM
ftr-395	820	13	am	am	NOUN
ftr-395	820	14	.	.	PUNCT
ftr-395	821	1	j.	j.	PROPN
ftr-395	821	2	comp	comp	PROPN
ftr-395	821	3	.	.	PUNCT
ftr-395	822	1	l.	l.	PROPN
ftr-395	822	2	641	641	NUM
ftr-395	822	3	,	,	PUNCT
ftr-395	822	4	641	641	NUM
ftr-395	822	5	(	(	PUNCT
ftr-395	822	6	2006	2006	NUM
ftr-395	822	7	)	)	PUNCT
ftr-395	822	8	(	(	PUNCT
ftr-395	822	9	citing	cite	VERB
ftr-395	822	10	the	the	DET
ftr-395	822	11	federalist	federalist	NOUN
ftr-395	822	12	no	no	NOUN
ftr-395	822	13	.	.	PROPN
ftr-395	822	14	33	33	NUM
ftr-395	822	15	(	(	PUNCT
ftr-395	822	16	alexander	alexander	PROPN
ftr-395	822	17	hamilton	hamilton	PROPN
ftr-395	822	18	)	)	PUNCT
ftr-395	822	19	(	(	PUNCT
ftr-395	822	20	describing	describe	VERB
ftr-395	822	21	the	the	DET
ftr-395	822	22	power	power	NOUN
ftr-395	822	23	to	to	PART
ftr-395	822	24	tax	tax	VERB
ftr-395	822	25	as	as	ADP
ftr-395	822	26	the	the	DET
ftr-395	822	27	most	most	ADV
ftr-395	822	28	important	important	ADJ
ftr-395	822	29	of	of	ADP
ftr-395	822	30	the	the	DET
ftr-395	822	31	legislative	legislative	ADJ
ftr-395	822	32	powers	power	NOUN
ftr-395	822	33	)	)	PUNCT
ftr-395	822	34	)	)	PUNCT
ftr-395	822	35	.	.	PUNCT
ftr-395	823	1	186	186	NUM
ftr-395	823	2	.	.	PUNCT
ftr-395	824	1	e.g.	e.g.	ADV
ftr-395	824	2	,	,	PUNCT
ftr-395	824	3	javor	javor	PROPN
ftr-395	824	4	v.	v.	ADP
ftr-395	824	5	state	state	PROPN
ftr-395	824	6	bd	bd	PROPN
ftr-395	824	7	.	.	PROPN
ftr-395	824	8	of	of	ADP
ftr-395	824	9	equalization	equalization	NOUN
ftr-395	824	10	,	,	PUNCT
ftr-395	824	11	527	527	NUM
ftr-395	824	12	p.2d	p.2d	SYM
ftr-395	824	13	1153	1153	NUM
ftr-395	824	14	(	(	PUNCT
ftr-395	824	15	cal	cal	NOUN
ftr-395	824	16	.	.	NOUN
ftr-395	824	17	1974	1974	NUM
ftr-395	824	18	)	)	PUNCT
ftr-395	824	19	(	(	PUNCT
ftr-395	824	20	permitting	permit	VERB
ftr-395	824	21	a	a	DET
ftr-395	824	22	class	class	NOUN
ftr-395	824	23	action	action	NOUN
ftr-395	824	24	challenging	challenge	VERB
ftr-395	824	25	a	a	DET
ftr-395	824	26	state	state	NOUN
ftr-395	824	27	sales	sale	NOUN
ftr-395	824	28	tax	tax	NOUN
ftr-395	824	29	because	because	SCONJ
ftr-395	824	30	"	"	PUNCT
ftr-395	824	31	[	[	X
ftr-395	824	32	t]he	t]he	ADV
ftr-395	824	33	amount	amount	NOUN
ftr-395	824	34	due	due	ADJ
ftr-395	824	35	each	each	DET
ftr-395	824	36	member	member	NOUN
ftr-395	824	37	of	of	ADP
ftr-395	824	38	the	the	DET
ftr-395	824	39	class	class	NOUN
ftr-395	824	40	is	be	AUX
ftr-395	824	41	relatively	relatively	ADV
ftr-395	824	42	small	small	ADJ
ftr-395	824	43	and	and	CCONJ
ftr-395	824	44	when	when	SCONJ
ftr-395	824	45	compared	compare	VERB
ftr-395	824	46	with	with	ADP
ftr-395	824	47	the	the	DET
ftr-395	824	48	costs	cost	NOUN
ftr-395	824	49	of	of	ADP
ftr-395	824	50	[	[	X
ftr-395	824	51	vol	vol	NOUN
ftr-395	824	52	.	.	NOUN
ftr-395	824	53	8:8	8:8	NUM
ftr-395	824	54	tax	tax	NOUN
ftr-395	824	55	my	my	PRON
ftr-395	824	56	ride	ride	NOUN
ftr-395	824	57	b.	b.	PROPN
ftr-395	824	58	constitutional	constitutional	ADJ
ftr-395	824	59	norms	norm	NOUN
ftr-395	824	60	and	and	CCONJ
ftr-395	824	61	commuting	commute	VERB
ftr-395	824	62	with	with	ADP
ftr-395	824	63	the	the	DET
ftr-395	824	64	perils	peril	NOUN
ftr-395	824	65	of	of	ADP
ftr-395	824	66	double	double	ADJ
ftr-395	824	67	-	-	PUNCT
ftr-395	824	68	taxation	taxation	NOUN
ftr-395	824	69	fir	fir	NOUN
ftr-395	824	70	-	-	PUNCT
ftr-395	824	71	mly	mly	NOUN
ftr-395	824	72	in	in	ADP
ftr-395	824	73	mind	mind	NOUN
ftr-395	824	74	,	,	PUNCT
ftr-395	824	75	the	the	DET
ftr-395	824	76	article	article	NOUN
ftr-395	824	77	now	now	ADV
ftr-395	824	78	turns	turn	VERB
ftr-395	824	79	to	to	ADP
ftr-395	824	80	a	a	DET
ftr-395	824	81	more	more	ADV
ftr-395	824	82	specific	specific	ADJ
ftr-395	824	83	exploration	exploration	NOUN
ftr-395	824	84	of	of	ADP
ftr-395	824	85	how	how	SCONJ
ftr-395	824	86	the	the	DET
ftr-395	824	87	constitution	constitution	NOUN
ftr-395	824	88	protects	protect	VERB
ftr-395	824	89	our	our	PRON
ftr-395	824	90	national	national	ADJ
ftr-395	824	91	economy	economy	NOUN
ftr-395	824	92	from	from	ADP
ftr-395	824	93	double	double	ADJ
ftr-395	824	94	-	-	PUNCT
ftr-395	824	95	taxation	taxation	NOUN
ftr-395	824	96	.	.	PUNCT
ftr-395	825	1	this	this	DET
ftr-395	825	2	part	part	NOUN
ftr-395	825	3	explains	explain	VERB
ftr-395	825	4	why	why	SCONJ
ftr-395	825	5	the	the	DET
ftr-395	825	6	commerce	commerce	NOUN
ftr-395	825	7	clause	clause	NOUN
ftr-395	825	8	8	8	NUM
ftr-395	825	9	7	7	NUM
ftr-395	825	10	applies	apply	VERB
ftr-395	825	11	to	to	ADP
ftr-395	825	12	this	this	DET
ftr-395	825	13	question	question	NOUN
ftr-395	825	14	,	,	PUNCT
ftr-395	825	15	and	and	CCONJ
ftr-395	825	16	then	then	ADV
ftr-395	825	17	turns	turn	VERB
ftr-395	825	18	to	to	ADP
ftr-395	825	19	the	the	DET
ftr-395	825	20	constitutional	constitutional	ADJ
ftr-395	825	21	overlap	overlap	NOUN
ftr-395	825	22	of	of	ADP
ftr-395	825	23	the	the	DET
ftr-395	825	24	commerce	commerce	NOUN
ftr-395	825	25	and	and	CCONJ
ftr-395	825	26	privileges	privilege	NOUN
ftr-395	825	27	and	and	CCONJ
ftr-395	825	28	immunities	immunity	NOUN
ftr-395	825	29	clauses	clause	NOUN
ftr-395	825	30	.	.	PUNCT
ftr-395	826	1	1	1	X
ftr-395	826	2	.	.	X
ftr-395	826	3	the	the	DET
ftr-395	826	4	interstate	interstate	ADJ
ftr-395	826	5	market	market	NOUN
ftr-395	826	6	for	for	ADP
ftr-395	826	7	employees	employee	NOUN
ftr-395	826	8	it	it	PRON
ftr-395	826	9	is	be	AUX
ftr-395	826	10	somewhat	somewhat	ADV
ftr-395	826	11	awkward	awkward	ADJ
ftr-395	826	12	to	to	PART
ftr-395	826	13	consider	consider	VERB
ftr-395	826	14	commuters	commuter	NOUN
ftr-395	826	15	people	people	NOUN
ftr-395	826	16	as	as	ADP
ftr-395	826	17	articles	article	NOUN
ftr-395	826	18	of	of	ADP
ftr-395	826	19	commerce	commerce	NOUN
ftr-395	826	20	.	.	PUNCT
ftr-395	827	1	nonetheless	nonetheless	ADV
ftr-395	827	2	,	,	PUNCT
ftr-395	827	3	it	it	PRON
ftr-395	827	4	is	be	AUX
ftr-395	827	5	"	"	PUNCT
ftr-395	827	6	settled	settle	VERB
ftr-395	827	7	beyond	beyond	ADP
ftr-395	827	8	question	question	NOUN
ftr-395	827	9	"	"	PUNCT
ftr-395	827	10	that	that	SCONJ
ftr-395	827	11	individuals	individual	NOUN
ftr-395	827	12	are	be	AUX
ftr-395	827	13	indeed	indeed	ADV
ftr-395	827	14	articles	article	NOUN
ftr-395	827	15	of	of	ADP
ftr-395	827	16	commerce	commerce	NOUN
ftr-395	827	17	,	,	PUNCT
ftr-395	827	18	at	at	ADP
ftr-395	827	19	least	least	ADJ
ftr-395	827	20	for	for	ADP
ftr-395	827	21	dormant	dormant	PROPN
ftr-395	827	22	commerce	commerce	PROPN
ftr-395	827	23	clause	clause	NOUN
ftr-395	827	24	analysis.1	analysis.1	PROPN
ftr-395	827	25	88	88	NUM
ftr-395	827	26	perhaps	perhaps	ADV
ftr-395	827	27	it	it	PRON
ftr-395	827	28	is	be	AUX
ftr-395	827	29	less	less	ADV
ftr-395	827	30	unseemly	unseemly	ADJ
ftr-395	827	31	to	to	PART
ftr-395	827	32	think	think	VERB
ftr-395	827	33	about	about	ADP
ftr-395	827	34	the	the	DET
ftr-395	827	35	commerce	commerce	NOUN
ftr-395	827	36	clause	clause	NOUN
ftr-395	827	37	as	as	ADP
ftr-395	827	38	protecting	protect	VERB
ftr-395	827	39	the	the	DET
ftr-395	827	40	market	market	NOUN
ftr-395	827	41	in	in	ADP
ftr-395	827	42	which	which	PRON
ftr-395	827	43	states	state	NOUN
ftr-395	827	44	compete	compete	VERB
ftr-395	827	45	for	for	ADP
ftr-395	827	46	residents£	residents£	NUM
ftr-395	827	47	or	or	CCONJ
ftr-395	827	48	the	the	DET
ftr-395	827	49	market	market	NOUN
ftr-395	827	50	in	in	ADP
ftr-395	827	51	which	which	PRON
ftr-395	827	52	employers	employer	NOUN
ftr-395	827	53	compete	compete	VERB
ftr-395	827	54	for	for	ADP
ftr-395	827	55	employees	employee	NOUN
ftr-395	827	56	.	.	PUNCT
ftr-395	828	1	the	the	DET
ftr-395	828	2	dormant	dormant	PROPN
ftr-395	828	3	commerce	commerce	PROPN
ftr-395	828	4	clause	clause	NOUN
ftr-395	828	5	trigger	trigger	NOUN
ftr-395	828	6	is	be	AUX
ftr-395	828	7	flipped	flip	VERB
ftr-395	828	8	regardless	regardless	ADV
ftr-395	828	9	of	of	ADP
ftr-395	828	10	whether	whether	SCONJ
ftr-395	828	11	we	we	PRON
ftr-395	828	12	consider	consider	VERB
ftr-395	828	13	the	the	DET
ftr-395	828	14	teleworkers	teleworker	NOUN
ftr-395	828	15	articles	article	NOUN
ftr-395	828	16	of	of	ADP
ftr-395	828	17	commerce	commerce	NOUN
ftr-395	828	18	themselves	themselves	PRON
ftr-395	828	19	or	or	CCONJ
ftr-395	828	20	we	we	PRON
ftr-395	828	21	consider	consider	VERB
ftr-395	828	22	the	the	DET
ftr-395	828	23	market	market	NOUN
ftr-395	828	24	for	for	ADP
ftr-395	828	25	those	those	DET
ftr-395	828	26	workers	worker	NOUN
ftr-395	828	27	the	the	DET
ftr-395	828	28	triggering	trigger	VERB
ftr-395	828	29	event	event	NOUN
ftr-395	828	30	.	.	PUNCT
ftr-395	829	1	in	in	ADP
ftr-395	829	2	any	any	DET
ftr-395	829	3	case	case	NOUN
ftr-395	829	4	,	,	PUNCT
ftr-395	829	5	given	give	VERB
ftr-395	829	6	the	the	DET
ftr-395	829	7	clear	clear	ADJ
ftr-395	829	8	impact	impact	NOUN
ftr-395	829	9	on	on	ADP
ftr-395	829	10	interstate	interstate	ADJ
ftr-395	829	11	commerce	commerce	NOUN
ftr-395	829	12	,	,	PUNCT
ftr-395	829	13	there	there	PRON
ftr-395	829	14	is	be	VERB
ftr-395	829	15	no	no	DET
ftr-395	829	16	persuasive	persuasive	ADJ
ftr-395	829	17	reason	reason	NOUN
ftr-395	829	18	that	that	SCONJ
ftr-395	829	19	the	the	DET
ftr-395	829	20	complete	complete	ADJ
ftr-395	829	21	auto	auto	NOUN
ftr-395	829	22	transit	transit	NOUN
ftr-395	829	23	test	test	NOUN
ftr-395	829	24	should	should	AUX
ftr-395	829	25	not	not	PART
ftr-395	829	26	apply	apply	VERB
ftr-395	829	27	to	to	ADP
ftr-395	829	28	individual	individual	ADJ
ftr-395	829	29	personal	personal	ADJ
ftr-395	829	30	income	income	NOUN
ftr-395	829	31	taxation	taxation	NOUN
ftr-395	829	32	just	just	ADV
ftr-395	829	33	as	as	SCONJ
ftr-395	829	34	it	it	PRON
ftr-395	829	35	applies	apply	VERB
ftr-395	829	36	to	to	ADP
ftr-395	829	37	taxation	taxation	NOUN
ftr-395	829	38	of	of	ADP
ftr-395	829	39	business	business	NOUN
ftr-395	829	40	income	income	NOUN
ftr-395	829	41	.	.	PUNCT
ftr-395	830	1	the	the	DET
ftr-395	830	2	historic	historic	ADJ
ftr-395	830	3	purpose	purpose	NOUN
ftr-395	830	4	of	of	ADP
ftr-395	830	5	the	the	DET
ftr-395	830	6	clause	clause	NOUN
ftr-395	830	7	dictates	dictate	VERB
ftr-395	830	8	that	that	SCONJ
ftr-395	830	9	it	it	PRON
ftr-395	830	10	applies	apply	VERB
ftr-395	830	11	to	to	PART
ftr-395	830	12	suit	suit	VERB
ftr-395	830	13	,	,	PUNCT
ftr-395	830	14	would	would	AUX
ftr-395	830	15	discourage	discourage	VERB
ftr-395	830	16	individual	individual	ADJ
ftr-395	830	17	legal	legal	ADJ
ftr-395	830	18	actions	action	NOUN
ftr-395	830	19	.	.	PUNCT
ftr-395	830	20	"	"	PUNCT
ftr-395	830	21	)	)	PUNCT
ftr-395	830	22	.	.	PUNCT
ftr-395	831	1	note	note	VERB
ftr-395	831	2	,	,	PUNCT
ftr-395	831	3	too	too	ADV
ftr-395	831	4	,	,	PUNCT
ftr-395	831	5	that	that	SCONJ
ftr-395	831	6	"	"	PUNCT
ftr-395	831	7	in	in	ADP
ftr-395	831	8	the	the	DET
ftr-395	831	9	absence	absence	NOUN
ftr-395	831	10	of	of	ADP
ftr-395	831	11	a	a	DET
ftr-395	831	12	waiver	waiver	NOUN
ftr-395	831	13	of	of	ADP
ftr-395	831	14	immunity	immunity	NOUN
ftr-395	831	15	,	,	PUNCT
ftr-395	831	16	the	the	DET
ftr-395	831	17	taxpayer	taxpayer	NOUN
ftr-395	831	18	can	can	AUX
ftr-395	831	19	not	not	PART
ftr-395	831	20	ordinarily	ordinarily	ADV
ftr-395	831	21	recover	recover	VERB
ftr-395	831	22	interest	interest	NOUN
ftr-395	831	23	on	on	ADP
ftr-395	831	24	an	an	DET
ftr-395	831	25	unconstitutional	unconstitutional	ADJ
ftr-395	831	26	levy	levy	NOUN
ftr-395	831	27	.	.	PUNCT
ftr-395	831	28	"	"	PUNCT
ftr-395	832	1	hellerstein	hellerstein	NOUN
ftr-395	832	2	&	&	CCONJ
ftr-395	832	3	hellerstein	hellerstein	PROPN
ftr-395	832	4	,	,	PUNCT
ftr-395	832	5	supra	supra	PROPN
ftr-395	832	6	note	note	NOUN
ftr-395	832	7	7	7	NUM
ftr-395	832	8	,	,	PUNCT
ftr-395	832	9	at	at	ADP
ftr-395	832	10	1096	1096	NUM
ftr-395	832	11	.	.	PUNCT
ftr-395	833	1	187	187	NUM
ftr-395	833	2	.	.	PUNCT
ftr-395	833	3	see	see	VERB
ftr-395	833	4	generally	generally	ADV
ftr-395	833	5	walter	walter	PROPN
ftr-395	833	6	hellerstein	hellerstein	PROPN
ftr-395	833	7	,	,	PUNCT
ftr-395	833	8	reconsidering	reconsider	VERB
ftr-395	833	9	the	the	DET
ftr-395	833	10	constitutionality	constitutionality	NOUN
ftr-395	833	11	of	of	ADP
ftr-395	833	12	the	the	DET
ftr-395	833	13	"	"	PUNCT
ftr-395	833	14	convenience	convenience	NOUN
ftr-395	833	15	of	of	ADP
ftr-395	833	16	the	the	DET
ftr-395	833	17	employer	employer	NOUN
ftr-395	833	18	"	"	PUNCT
ftr-395	833	19	doctrine	doctrine	NOUN
ftr-395	833	20	,	,	PUNCT
ftr-395	833	21	2003	2003	NUM
ftr-395	833	22	state	state	NOUN
ftr-395	833	23	tax	tax	NOUN
ftr-395	833	24	today	today	NOUN
ftr-395	833	25	235	235	NUM
ftr-395	833	26	-	-	SYM
ftr-395	833	27	16	16	NUM
ftr-395	833	28	(	(	PUNCT
ftr-395	833	29	may	may	PROPN
ftr-395	833	30	12	12	NUM
ftr-395	833	31	,	,	PUNCT
ftr-395	833	32	2003	2003	NUM
ftr-395	833	33	)	)	PUNCT
ftr-395	833	34	(	(	PUNCT
ftr-395	833	35	suggesting	suggest	VERB
ftr-395	833	36	that	that	SCONJ
ftr-395	833	37	the	the	DET
ftr-395	833	38	due	due	ADJ
ftr-395	833	39	process	process	NOUN
ftr-395	833	40	clause	clause	NOUN
ftr-395	833	41	prevents	prevent	VERB
ftr-395	833	42	states	state	NOUN
ftr-395	833	43	from	from	ADP
ftr-395	833	44	taxing	tax	VERB
ftr-395	833	45	individual	individual	ADJ
ftr-395	833	46	income	income	NOUN
ftr-395	833	47	on	on	ADP
ftr-395	833	48	an	an	DET
ftr-395	833	49	unapportioned	unapportioned	ADJ
ftr-395	833	50	basis	basis	NOUN
ftr-395	833	51	when	when	SCONJ
ftr-395	833	52	that	that	DET
ftr-395	833	53	income	income	NOUN
ftr-395	833	54	is	be	AUX
ftr-395	833	55	earned	earn	VERB
ftr-395	833	56	in	in	ADP
ftr-395	833	57	another	another	DET
ftr-395	833	58	state	state	NOUN
ftr-395	833	59	which	which	PRON
ftr-395	833	60	also	also	ADV
ftr-395	833	61	has	have	VERB
ftr-395	833	62	power	power	NOUN
ftr-395	833	63	to	to	PART
ftr-395	833	64	tax	tax	VERB
ftr-395	833	65	a	a	DET
ftr-395	833	66	portion	portion	NOUN
ftr-395	833	67	of	of	ADP
ftr-395	833	68	the	the	DET
ftr-395	833	69	income	income	NOUN
ftr-395	833	70	)	)	PUNCT
ftr-395	833	71	.	.	PUNCT
ftr-395	834	1	188	188	NUM
ftr-395	834	2	.	.	PUNCT
ftr-395	835	1	edwards	edwards	PROPN
ftr-395	835	2	v.	v.	PROPN
ftr-395	835	3	california	california	PROPN
ftr-395	835	4	,	,	PUNCT
ftr-395	835	5	314	314	NUM
ftr-395	835	6	u.s	u.s	PROPN
ftr-395	835	7	.	.	PROPN
ftr-395	835	8	160	160	NUM
ftr-395	835	9	,	,	PUNCT
ftr-395	835	10	172	172	NUM
ftr-395	835	11	(	(	PUNCT
ftr-395	835	12	1941	1941	NUM
ftr-395	835	13	)	)	PUNCT
ftr-395	835	14	;	;	PUNCT
ftr-395	835	15	mary	mary	PROPN
ftr-395	835	16	sarah	sarah	PROPN
ftr-395	835	17	bilder	bilder	PROPN
ftr-395	835	18	,	,	PUNCT
ftr-395	835	19	the	the	DET
ftr-395	835	20	struggle	struggle	NOUN
ftr-395	835	21	over	over	ADP
ftr-395	835	22	immigration	immigration	NOUN
ftr-395	835	23	:	:	PUNCT
ftr-395	835	24	indentured	indenture	VERB
ftr-395	835	25	servants	servant	NOUN
ftr-395	835	26	,	,	PUNCT
ftr-395	835	27	slaves	slave	NOUN
ftr-395	835	28	,	,	PUNCT
ftr-395	835	29	and	and	CCONJ
ftr-395	835	30	articles	article	NOUN
ftr-395	835	31	of	of	ADP
ftr-395	835	32	commerce	commerce	PROPN
ftr-395	835	33	,	,	PUNCT
ftr-395	835	34	61	61	NUM
ftr-395	835	35	mo	mo	PROPN
ftr-395	835	36	.	.	PROPN
ftr-395	835	37	l.	l.	PROPN
ftr-395	835	38	rev	rev	PROPN
ftr-395	835	39	.	.	PROPN
ftr-395	835	40	743	743	NUM
ftr-395	835	41	,	,	PUNCT
ftr-395	835	42	745	745	NUM
ftr-395	835	43	(	(	PUNCT
ftr-395	835	44	1996	1996	NUM
ftr-395	835	45	)	)	PUNCT
ftr-395	835	46	(	(	PUNCT
ftr-395	835	47	asserting	assert	VERB
ftr-395	835	48	that	that	SCONJ
ftr-395	835	49	"	"	PUNCT
ftr-395	835	50	people	people	NOUN
ftr-395	835	51	are	be	AUX
ftr-395	835	52	articles	article	NOUN
ftr-395	835	53	of	of	ADP
ftr-395	835	54	commerce	commerce	NOUN
ftr-395	835	55	,	,	PUNCT
ftr-395	835	56	or	or	CCONJ
ftr-395	835	57	so	so	ADV
ftr-395	835	58	the	the	DET
ftr-395	835	59	united	united	PROPN
ftr-395	835	60	states	states	PROPN
ftr-395	835	61	supreme	supreme	PROPN
ftr-395	835	62	court	court	PROPN
ftr-395	835	63	held	hold	VERB
ftr-395	835	64	in	in	ADP
ftr-395	835	65	1941	1941	NUM
ftr-395	835	66	,	,	PUNCT
ftr-395	835	67	emphasizing	emphasize	VERB
ftr-395	835	68	that	that	SCONJ
ftr-395	835	69	the	the	DET
ftr-395	835	70	issue	issue	NOUN
ftr-395	835	71	was	be	AUX
ftr-395	835	72	'	'	PUNCT
ftr-395	835	73	settled	settle	VERB
ftr-395	835	74	beyond	beyond	ADP
ftr-395	835	75	question	question	NOUN
ftr-395	835	76	.	.	PUNCT
ftr-395	836	1	"	"	PUNCT
ftr-395	836	2	'	'	PUNCT
ftr-395	836	3	(	(	PUNCT
ftr-395	836	4	quoting	quote	VERB
ftr-395	836	5	edwards	edwards	PROPN
ftr-395	836	6	,	,	PUNCT
ftr-395	836	7	314	314	NUM
ftr-395	836	8	u.s	u.s	PROPN
ftr-395	836	9	.	.	PROPN
ftr-395	836	10	at	at	ADP
ftr-395	836	11	172	172	NUM
ftr-395	836	12	)	)	PUNCT
ftr-395	836	13	)	)	PUNCT
ftr-395	836	14	.	.	PUNCT
ftr-395	837	1	bilder	bilder	NOUN
ftr-395	837	2	notes	note	VERB
ftr-395	837	3	the	the	DET
ftr-395	837	4	uneasiness	uneasiness	NOUN
ftr-395	837	5	that	that	PRON
ftr-395	837	6	comes	come	VERB
ftr-395	837	7	with	with	ADP
ftr-395	837	8	considering	consider	VERB
ftr-395	837	9	individuals	individual	NOUN
ftr-395	837	10	to	to	PART
ftr-395	837	11	be	be	AUX
ftr-395	837	12	items	item	NOUN
ftr-395	837	13	of	of	ADP
ftr-395	837	14	commerce	commerce	NOUN
ftr-395	837	15	,	,	PUNCT
ftr-395	837	16	she	she	PRON
ftr-395	837	17	cites	cite	VERB
ftr-395	837	18	justice	justice	PROPN
ftr-395	837	19	jackson	jackson	PROPN
ftr-395	837	20	's	's	PART
ftr-395	837	21	discomfort	discomfort	NOUN
ftr-395	837	22	with	with	ADP
ftr-395	837	23	the	the	DET
ftr-395	837	24	theory	theory	NOUN
ftr-395	837	25	that	that	SCONJ
ftr-395	837	26	"	"	PUNCT
ftr-395	837	27	the	the	DET
ftr-395	837	28	migrations	migration	NOUN
ftr-395	837	29	of	of	ADP
ftr-395	837	30	a	a	DET
ftr-395	837	31	human	human	ADJ
ftr-395	837	32	being	being	NOUN
ftr-395	837	33	..	..	PUNCT
ftr-395	837	34	.	.	PUNCT
ftr-395	838	1	are	be	AUX
ftr-395	838	2	commerce	commerce	NOUN
ftr-395	838	3	.	.	PUNCT
ftr-395	838	4	"	"	PUNCT
ftr-395	839	1	i	i	PRON
ftr-395	839	2	d.	d.	PROPN
ftr-395	839	3	(	(	PUNCT
ftr-395	839	4	citing	cite	VERB
ftr-395	839	5	edwards	edwards	PROPN
ftr-395	839	6	,	,	PUNCT
ftr-395	839	7	314	314	NUM
ftr-395	839	8	u.s	u.s	PROPN
ftr-395	839	9	.	.	PROPN
ftr-395	839	10	at	at	ADP
ftr-395	839	11	182	182	NUM
ftr-395	839	12	(	(	PUNCT
ftr-395	839	13	1941	1941	NUM
ftr-395	839	14	)	)	PUNCT
ftr-395	839	15	(	(	PUNCT
ftr-395	839	16	jackson	jackson	PROPN
ftr-395	839	17	,	,	PUNCT
ftr-395	839	18	j.	j.	PROPN
ftr-395	839	19	,	,	PUNCT
ftr-395	839	20	concurring	concur	VERB
ftr-395	839	21	)	)	PUNCT
ftr-395	839	22	)	)	PUNCT
ftr-395	839	23	.	.	PUNCT
ftr-395	840	1	bilder	bilder	PROPN
ftr-395	840	2	's	's	PART
ftr-395	840	3	article	article	NOUN
ftr-395	840	4	demonstrates	demonstrate	VERB
ftr-395	840	5	good	good	ADJ
ftr-395	840	6	reason	reason	NOUN
ftr-395	840	7	for	for	ADP
ftr-395	840	8	that	that	DET
ftr-395	840	9	discomfort	discomfort	NOUN
ftr-395	840	10	;	;	PUNCT
ftr-395	840	11	she	she	PRON
ftr-395	840	12	argues	argue	VERB
ftr-395	840	13	that	that	SCONJ
ftr-395	840	14	"	"	PUNCT
ftr-395	840	15	the	the	DET
ftr-395	840	16	court	court	NOUN
ftr-395	840	17	's	's	PART
ftr-395	840	18	nineteenth	nineteenth	ADJ
ftr-395	840	19	-	-	PUNCT
ftr-395	840	20	century	century	NOUN
ftr-395	840	21	opinions	opinion	NOUN
ftr-395	840	22	on	on	ADP
ftr-395	840	23	immigration	immigration	NOUN
ftr-395	840	24	under	under	ADP
ftr-395	840	25	the	the	DET
ftr-395	840	26	commerce	commerce	NOUN
ftr-395	840	27	clause	clause	NOUN
ftr-395	840	28	reveal	reveal	VERB
ftr-395	840	29	the	the	DET
ftr-395	840	30	shadows	shadow	NOUN
ftr-395	840	31	of	of	ADP
ftr-395	840	32	slaves	slave	NOUN
ftr-395	840	33	and	and	CCONJ
ftr-395	840	34	indentured	indenture	VERB
ftr-395	840	35	servants	servant	NOUN
ftr-395	840	36	.	.	PUNCT
ftr-395	840	37	"	"	PUNCT
ftr-395	841	1	i	i	PRON
ftr-395	841	2	d.	d.	VERB
ftr-395	841	3	at	at	ADP
ftr-395	841	4	749	749	NUM
ftr-395	841	5	.	.	PUNCT
ftr-395	842	1	20081	20081	NUM
ftr-395	842	2	florida	florida	PROPN
ftr-395	842	3	tax	tax	PROPN
ftr-395	842	4	review	review	NOUN
ftr-395	842	5	interstate	interstate	ADJ
ftr-395	842	6	commuters	commuter	NOUN
ftr-395	842	7	'	'	PART
ftr-395	842	8	plight	plight	NOUN
ftr-395	842	9	.	.	PUNCT
ftr-395	843	1	89	89	NUM
ftr-395	843	2	that	that	SCONJ
ftr-395	843	3	the	the	DET
ftr-395	843	4	dormant	dormant	PROPN
ftr-395	843	5	commerce	commerce	PROPN
ftr-395	843	6	clause	clause	NOUN
ftr-395	843	7	doctrine	doctrine	NOUN
ftr-395	843	8	applies	apply	VERB
ftr-395	843	9	is	be	AUX
ftr-395	843	10	even	even	ADV
ftr-395	843	11	clearer	clear	ADJ
ftr-395	843	12	after	after	ADP
ftr-395	843	13	consideration	consideration	NOUN
ftr-395	843	14	of	of	ADP
ftr-395	843	15	recent	recent	ADJ
ftr-395	843	16	case	case	NOUN
ftr-395	843	17	law	law	NOUN
ftr-395	843	18	,	,	PUNCT
ftr-395	843	19	including	include	VERB
ftr-395	843	20	the	the	DET
ftr-395	843	21	court	court	NOUN
ftr-395	843	22	's	's	PART
ftr-395	843	23	opinion	opinion	NOUN
ftr-395	843	24	in	in	ADP
ftr-395	843	25	camps	camp	NOUN
ftr-395	843	26	newfound	newfound	VERB
ftr-395	843	27	/	/	SYM
ftr-395	843	28	owatonna	owatonna	PROPN
ftr-395	843	29	v.	v.	ADP
ftr-395	843	30	town	town	NOUN
ftr-395	843	31	of	of	ADP
ftr-395	843	32	harrison.190	harrison.190	PROPN
ftr-395	843	33	rather	rather	ADV
ftr-395	843	34	than	than	ADP
ftr-395	843	35	pre	pre	ADJ
ftr-395	843	36	-	-	ADJ
ftr-395	843	37	empting	empting	ADJ
ftr-395	843	38	application	application	NOUN
ftr-395	843	39	of	of	ADP
ftr-395	843	40	the	the	DET
ftr-395	843	41	dormant	dormant	PROPN
ftr-395	843	42	commerce	commerce	PROPN
ftr-395	843	43	clause	clause	NOUN
ftr-395	843	44	to	to	ADP
ftr-395	843	45	our	our	PRON
ftr-395	843	46	commuter	commuter	NOUN
ftr-395	843	47	's	's	PART
ftr-395	843	48	complaint	complaint	NOUN
ftr-395	843	49	,	,	PUNCT
ftr-395	843	50	the	the	DET
ftr-395	843	51	privileges	privilege	NOUN
ftr-395	843	52	and	and	CCONJ
ftr-395	843	53	immunities	immunity	NOUN
ftr-395	843	54	clauses	clause	NOUN
ftr-395	843	55	of	of	ADP
ftr-395	843	56	both	both	DET
ftr-395	843	57	article	article	NOUN
ftr-395	843	58	iv	iv	NUM
ftr-395	843	59	and	and	CCONJ
ftr-395	843	60	the	the	DET
ftr-395	843	61	14th	14th	ADJ
ftr-395	843	62	amendment	amendment	NOUN
ftr-395	843	63	complement	complement	NOUN
ftr-395	843	64	,	,	PUNCT
ftr-395	843	65	and	and	CCONJ
ftr-395	843	66	provides	provide	VERB
ftr-395	843	67	an	an	DET
ftr-395	843	68	independent	independent	ADJ
ftr-395	843	69	constitutional	constitutional	ADJ
ftr-395	843	70	means	mean	NOUN
ftr-395	843	71	for	for	ADP
ftr-395	843	72	relief	relief	NOUN
ftr-395	843	73	for	for	ADP
ftr-395	843	74	our	our	PRON
ftr-395	843	75	commuter	commuter	NOUN
ftr-395	843	76	.	.	PUNCT
ftr-395	844	1	2	2	NUM
ftr-395	844	2	.	.	X
ftr-395	844	3	historic	historic	ADJ
ftr-395	844	4	purposes	purpose	NOUN
ftr-395	844	5	and	and	CCONJ
ftr-395	844	6	modern	modern	ADJ
ftr-395	844	7	commuters	commuter	NOUN
ftr-395	844	8	over	over	ADP
ftr-395	844	9	200	200	NUM
ftr-395	844	10	years	year	NOUN
ftr-395	844	11	after	after	SCONJ
ftr-395	844	12	alexander	alexander	PROPN
ftr-395	844	13	hamilton	hamilton	PROPN
ftr-395	844	14	and	and	CCONJ
ftr-395	844	15	james	james	PROPN
ftr-395	844	16	madison	madison	PROPN
ftr-395	844	17	expressed	express	VERB
ftr-395	844	18	their	their	PRON
ftr-395	844	19	concerns	concern	NOUN
ftr-395	844	20	about	about	ADP
ftr-395	844	21	economic	economic	ADJ
ftr-395	844	22	competition	competition	NOUN
ftr-395	844	23	between	between	ADP
ftr-395	844	24	the	the	DET
ftr-395	844	25	states	state	NOUN
ftr-395	844	26	,	,	PUNCT
ftr-395	844	27	the	the	DET
ftr-395	844	28	national	national	ADJ
ftr-395	844	29	economy	economy	NOUN
ftr-395	844	30	has	have	AUX
ftr-395	844	31	not	not	PART
ftr-395	844	32	(	(	PUNCT
ftr-395	844	33	yet	yet	ADV
ftr-395	844	34	)	)	PUNCT
ftr-395	844	35	been	be	AUX
ftr-395	844	36	destroyed	destroy	VERB
ftr-395	844	37	by	by	ADP
ftr-395	844	38	state	state	NOUN
ftr-395	844	39	rivalries	rivalry	NOUN
ftr-395	844	40	.	.	PUNCT
ftr-395	845	1	91	91	NUM
ftr-395	845	2	as	as	SCONJ
ftr-395	845	3	states	state	NOUN
ftr-395	845	4	fund	fund	VERB
ftr-395	845	5	increasingly	increasingly	ADV
ftr-395	845	6	expensive	expensive	ADJ
ftr-395	845	7	and	and	CCONJ
ftr-395	845	8	expansive	expansive	ADJ
ftr-395	845	9	services	service	NOUN
ftr-395	845	10	,	,	PUNCT
ftr-395	845	11	however	however	ADV
ftr-395	845	12	,	,	PUNCT
ftr-395	845	13	they	they	PRON
ftr-395	845	14	must	must	AUX
ftr-395	845	15	turn	turn	VERB
ftr-395	845	16	more	more	ADV
ftr-395	845	17	and	and	CCONJ
ftr-395	845	18	more	more	ADJ
ftr-395	845	19	to	to	ADP
ftr-395	845	20	increasing	increase	VERB
ftr-395	845	21	taxes	taxis	NOUN
ftr-395	845	22	to	to	PART
ftr-395	845	23	generate	generate	VERB
ftr-395	845	24	revenue	revenue	NOUN
ftr-395	845	25	.	.	PUNCT
ftr-395	846	1	192	192	NUM
ftr-395	846	2	as	as	ADP
ftr-395	846	3	the	the	DET
ftr-395	846	4	pressure	pressure	NOUN
ftr-395	846	5	to	to	PART
ftr-395	846	6	raise	raise	VERB
ftr-395	846	7	revenue	revenue	NOUN
ftr-395	846	8	grows	grow	NOUN
ftr-395	846	9	,	,	PUNCT
ftr-395	846	10	states	state	NOUN
ftr-395	846	11	compete	compete	VERB
ftr-395	846	12	with	with	ADP
ftr-395	846	13	each	each	DET
ftr-395	846	14	other	other	ADJ
ftr-395	846	15	to	to	PART
ftr-395	846	16	try	try	VERB
ftr-395	846	17	to	to	PART
ftr-395	846	18	attract	attract	VERB
ftr-395	846	19	more	more	ADJ
ftr-395	846	20	business	business	NOUN
ftr-395	846	21	and	and	CCONJ
ftr-395	846	22	more	more	ADV
ftr-395	846	23	high	high	ADJ
ftr-395	846	24	-	-	PUNCT
ftr-395	846	25	income	income	NOUN
ftr-395	846	26	-	-	PUNCT
ftr-395	846	27	earning	earn	VERB
ftr-395	846	28	residents	resident	NOUN
ftr-395	846	29	.	.	PUNCT
ftr-395	847	1	193	193	NUM
ftr-395	847	2	this	this	DET
ftr-395	847	3	competition	competition	NOUN
ftr-395	847	4	not	not	PART
ftr-395	847	5	only	only	ADV
ftr-395	847	6	implicates	implicate	VERB
ftr-395	847	7	hamilton	hamilton	PROPN
ftr-395	847	8	and	and	CCONJ
ftr-395	847	9	madison	madison	PROPN
ftr-395	847	10	's	's	PART
ftr-395	847	11	concerns	concern	NOUN
ftr-395	847	12	about	about	ADP
ftr-395	847	13	harm	harm	NOUN
ftr-395	847	14	to	to	ADP
ftr-395	847	15	national	national	ADJ
ftr-395	847	16	unity	unity	NOUN
ftr-395	847	17	,	,	PUNCT
ftr-395	847	18	but	but	CCONJ
ftr-395	847	19	also	also	ADV
ftr-395	847	20	can	can	AUX
ftr-395	847	21	leave	leave	VERB
ftr-395	847	22	interstate	interstate	ADJ
ftr-395	847	23	commercial	commercial	ADJ
ftr-395	847	24	actors	actor	NOUN
ftr-395	847	25	,	,	PUNCT
ftr-395	847	26	including	include	VERB
ftr-395	847	27	teleworkers	teleworker	NOUN
ftr-395	847	28	,	,	PUNCT
ftr-395	847	29	fending	fend	VERB
ftr-395	847	30	off	off	ADP
ftr-395	847	31	attempts	attempt	NOUN
ftr-395	847	32	by	by	ADP
ftr-395	847	33	states	state	NOUN
ftr-395	847	34	to	to	PART
ftr-395	847	35	tax	tax	VERB
ftr-395	847	36	more	more	ADJ
ftr-395	847	37	than	than	ADP
ftr-395	847	38	a	a	DET
ftr-395	847	39	fair	fair	ADJ
ftr-395	847	40	share	share	NOUN
ftr-395	847	41	of	of	ADP
ftr-395	847	42	their	their	PRON
ftr-395	847	43	income	income	NOUN
ftr-395	847	44	.	.	PUNCT
ftr-395	848	1	by	by	ADP
ftr-395	848	2	its	its	PRON
ftr-395	848	3	terms	term	NOUN
ftr-395	848	4	,	,	PUNCT
ftr-395	848	5	the	the	DET
ftr-395	848	6	complete	complete	ADJ
ftr-395	848	7	auto	auto	NOUN
ftr-395	848	8	transit	transit	NOUN
ftr-395	848	9	test	test	NOUN
ftr-395	848	10	applies	apply	VERB
ftr-395	848	11	to	to	ADP
ftr-395	848	12	cases	case	NOUN
ftr-395	848	13	involving	involve	VERB
ftr-395	848	14	taxation	taxation	NOUN
ftr-395	848	15	of	of	ADP
ftr-395	848	16	businesses	business	NOUN
ftr-395	848	17	engaged	engage	VERB
ftr-395	848	18	in	in	ADP
ftr-395	848	19	interstate	interstate	ADJ
ftr-395	848	20	commerce	commerce	NOUN
ftr-395	848	21	.	.	PUNCT
ftr-395	849	1	the	the	DET
ftr-395	849	2	court	court	NOUN
ftr-395	849	3	has	have	AUX
ftr-395	849	4	not	not	PART
ftr-395	849	5	used	use	VERB
ftr-395	849	6	the	the	DET
ftr-395	849	7	complete	complete	ADJ
ftr-395	849	8	auto	auto	NOUN
ftr-395	849	9	transit	transit	NOUN
ftr-395	849	10	test	test	NOUN
ftr-395	849	11	to	to	PART
ftr-395	849	12	analyze	analyze	VERB
ftr-395	849	13	an	an	DET
ftr-395	849	14	individual	individual	ADJ
ftr-395	849	15	person	person	NOUN
ftr-395	849	16	's	's	PART
ftr-395	849	17	interstate	interstate	ADJ
ftr-395	849	18	commercial	commercial	ADJ
ftr-395	849	19	activity	activity	NOUN
ftr-395	849	20	,	,	PUNCT
ftr-395	849	21	at	at	ADP
ftr-395	849	22	the	the	DET
ftr-395	849	23	same	same	ADJ
ftr-395	849	24	time	time	NOUN
ftr-395	849	25	,	,	PUNCT
ftr-395	849	26	the	the	DET
ftr-395	849	27	court	court	NOUN
ftr-395	849	28	has	have	AUX
ftr-395	849	29	not	not	PART
ftr-395	849	30	expressly	expressly	ADV
ftr-395	849	31	held	hold	VERB
ftr-395	849	32	that	that	SCONJ
ftr-395	849	33	the	the	DET
ftr-395	849	34	four	four	NUM
ftr-395	849	35	-	-	PUNCT
ftr-395	849	36	part	part	NOUN
ftr-395	849	37	test	test	NOUN
ftr-395	849	38	does	do	AUX
ftr-395	849	39	not	not	PART
ftr-395	849	40	apply	apply	VERB
ftr-395	849	41	to	to	ADP
ftr-395	849	42	the	the	DET
ftr-395	849	43	taxation	taxation	NOUN
ftr-395	849	44	of	of	ADP
ftr-395	849	45	individual	individual	ADJ
ftr-395	849	46	189	189	NUM
ftr-395	849	47	.	.	PUNCT
ftr-395	850	1	but	but	CCONJ
ftr-395	850	2	c.f	c.f	PROPN
ftr-395	850	3	.	.	PROPN
ftr-395	850	4	,	,	PUNCT
ftr-395	850	5	bernard	bernard	PROPN
ftr-395	850	6	e.	e.	PROPN
ftr-395	850	7	jacob	jacob	PROPN
ftr-395	850	8	,	,	PUNCT
ftr-395	850	9	an	an	DET
ftr-395	850	10	extended	extended	ADJ
ftr-395	850	11	presence	presence	NOUN
ftr-395	850	12	,	,	PUNCT
ftr-395	850	13	interstate	interstate	ADJ
ftr-395	850	14	style	style	NOUN
ftr-395	850	15	:	:	PUNCT
ftr-395	850	16	first	first	ADJ
ftr-395	850	17	notes	note	NOUN
ftr-395	850	18	on	on	ADP
ftr-395	850	19	a	a	DET
ftr-395	850	20	theme	theme	NOUN
ftr-395	850	21	from	from	ADP
ftr-395	850	22	saenz	saenz	PROPN
ftr-395	850	23	,	,	PUNCT
ftr-395	850	24	30	30	NUM
ftr-395	850	25	hofstra	hofstra	PROPN
ftr-395	850	26	l.	l.	PROPN
ftr-395	850	27	rev	rev	PROPN
ftr-395	850	28	.	.	PROPN
ftr-395	850	29	1133	1133	NUM
ftr-395	850	30	,	,	PUNCT
ftr-395	850	31	1237	1237	NUM
ftr-395	850	32	(	(	PUNCT
ftr-395	850	33	2002	2002	NUM
ftr-395	850	34	)	)	PUNCT
ftr-395	850	35	(	(	PUNCT
ftr-395	850	36	arguing	argue	VERB
ftr-395	850	37	that	that	SCONJ
ftr-395	850	38	the	the	DET
ftr-395	850	39	commerce	commerce	NOUN
ftr-395	850	40	clause	clause	NOUN
ftr-395	850	41	does	do	AUX
ftr-395	850	42	n't	not	PART
ftr-395	850	43	need	need	VERB
ftr-395	850	44	to	to	PART
ftr-395	850	45	cover	cover	VERB
ftr-395	850	46	this	this	DET
ftr-395	850	47	situation	situation	NOUN
ftr-395	850	48	,	,	PUNCT
ftr-395	850	49	because	because	SCONJ
ftr-395	850	50	"	"	PUNCT
ftr-395	850	51	at	at	ADP
ftr-395	850	52	least	least	ADJ
ftr-395	850	53	as	as	ADV
ftr-395	850	54	high	high	ADJ
ftr-395	850	55	a	a	DET
ftr-395	850	56	standard	standard	NOUN
ftr-395	850	57	of	of	ADP
ftr-395	850	58	protection	protection	NOUN
ftr-395	850	59	is	be	AUX
ftr-395	850	60	or	or	CCONJ
ftr-395	850	61	ought	ought	AUX
ftr-395	850	62	to	to	PART
ftr-395	850	63	be	be	AUX
ftr-395	850	64	available	available	ADJ
ftr-395	850	65	under	under	ADP
ftr-395	850	66	the	the	DET
ftr-395	850	67	14th	14th	ADJ
ftr-395	850	68	amendment	amendment	NOUN
ftr-395	850	69	.	.	PUNCT
ftr-395	851	1	"	"	PUNCT
ftr-395	851	2	)	)	PUNCT
ftr-395	851	3	.	.	PUNCT
ftr-395	852	1	190	190	NUM
ftr-395	852	2	.	.	X
ftr-395	853	1	520	520	NUM
ftr-395	854	1	u.s	u.s	PROPN
ftr-395	854	2	.	.	PROPN
ftr-395	854	3	564	564	NUM
ftr-395	854	4	,	,	PUNCT
ftr-395	854	5	572	572	NUM
ftr-395	854	6	(	(	PUNCT
ftr-395	854	7	1997	1997	NUM
ftr-395	854	8	)	)	PUNCT
ftr-395	854	9	.	.	PUNCT
ftr-395	855	1	191	191	X
ftr-395	855	2	.	.	X
ftr-395	856	1	c.f	c.f	PROPN
ftr-395	856	2	.	.	PROPN
ftr-395	856	3	,	,	PUNCT
ftr-395	856	4	peter	peter	PROPN
ftr-395	856	5	d.	d.	PROPN
ftr-395	856	6	enrich	enrich	PROPN
ftr-395	856	7	,	,	PUNCT
ftr-395	856	8	saving	save	VERB
ftr-395	856	9	the	the	DET
ftr-395	856	10	states	state	NOUN
ftr-395	856	11	from	from	ADP
ftr-395	856	12	themselves	themselves	PRON
ftr-395	856	13	:	:	PUNCT
ftr-395	856	14	commerce	commerce	NOUN
ftr-395	856	15	clause	clause	NOUN
ftr-395	856	16	constraints	constraint	NOUN
ftr-395	856	17	on	on	ADP
ftr-395	856	18	state	state	NOUN
ftr-395	856	19	tax	tax	NOUN
ftr-395	856	20	incentives	incentive	NOUN
ftr-395	856	21	for	for	ADP
ftr-395	856	22	business	business	NOUN
ftr-395	856	23	,	,	PUNCT
ftr-395	856	24	110	110	NUM
ftr-395	856	25	harv	harv	NOUN
ftr-395	856	26	.	.	PUNCT
ftr-395	857	1	l.	l.	PROPN
ftr-395	857	2	rev	rev	PROPN
ftr-395	857	3	.	.	PROPN
ftr-395	857	4	377	377	NUM
ftr-395	857	5	(	(	PUNCT
ftr-395	857	6	1996	1996	NUM
ftr-395	857	7	)	)	PUNCT
ftr-395	857	8	(	(	PUNCT
ftr-395	857	9	suggesting	suggest	VERB
ftr-395	857	10	that	that	SCONJ
ftr-395	857	11	the	the	DET
ftr-395	857	12	national	national	ADJ
ftr-395	857	13	economy	economy	NOUN
ftr-395	857	14	has	have	AUX
ftr-395	857	15	in	in	ADP
ftr-395	857	16	fact	fact	NOUN
ftr-395	857	17	been	be	AUX
ftr-395	857	18	damaged	damage	VERB
ftr-395	857	19	by	by	ADP
ftr-395	857	20	such	such	ADJ
ftr-395	857	21	rivalries	rivalry	NOUN
ftr-395	857	22	)	)	PUNCT
ftr-395	857	23	.	.	PUNCT
ftr-395	858	1	192	192	NUM
ftr-395	858	2	.	.	X
ftr-395	859	1	hellerstein	hellerstein	PROPN
ftr-395	859	2	&	&	CCONJ
ftr-395	859	3	hellerstein	hellerstein	PROPN
ftr-395	859	4	,	,	PUNCT
ftr-395	859	5	supra	supra	PROPN
ftr-395	859	6	note	note	NOUN
ftr-395	859	7	7	7	NUM
ftr-395	859	8	,	,	PUNCT
ftr-395	859	9	at	at	ADP
ftr-395	859	10	v	v	NOUN
ftr-395	859	11	(	(	PUNCT
ftr-395	859	12	noting	note	VERB
ftr-395	859	13	that	that	SCONJ
ftr-395	859	14	since	since	SCONJ
ftr-395	859	15	1952	1952	NUM
ftr-395	859	16	tax	tax	NOUN
ftr-395	859	17	revenues	revenue	NOUN
ftr-395	859	18	collected	collect	VERB
ftr-395	859	19	by	by	ADP
ftr-395	859	20	state	state	NOUN
ftr-395	859	21	and	and	CCONJ
ftr-395	859	22	local	local	ADJ
ftr-395	859	23	governments	government	NOUN
ftr-395	859	24	have	have	AUX
ftr-395	859	25	increased	increase	VERB
ftr-395	859	26	almost	almost	ADV
ftr-395	859	27	fifty	fifty	NUM
ftr-395	859	28	-	-	PUNCT
ftr-395	859	29	fold	fold	VERB
ftr-395	859	30	;	;	PUNCT
ftr-395	859	31	an	an	DET
ftr-395	859	32	"	"	PUNCT
ftr-395	859	33	astronomical	astronomical	ADJ
ftr-395	859	34	tax	tax	NOUN
ftr-395	859	35	increase	increase	NOUN
ftr-395	859	36	[	[	X
ftr-395	859	37	]	]	X
ftr-395	859	38	"	"	PUNCT
ftr-395	859	39	that	that	SCONJ
ftr-395	859	40	"	"	PUNCT
ftr-395	859	41	reflect[s	reflect[s	PROPN
ftr-395	859	42	]	]	PUNCT
ftr-395	859	43	comparable	comparable	ADJ
ftr-395	859	44	increases	increase	NOUN
ftr-395	859	45	in	in	ADP
ftr-395	859	46	state	state	NOUN
ftr-395	859	47	and	and	CCONJ
ftr-395	859	48	local	local	ADJ
ftr-395	859	49	government	government	NOUN
ftr-395	859	50	expenditures	expenditure	NOUN
ftr-395	859	51	"	"	PUNCT
ftr-395	859	52	attributable	attributable	ADJ
ftr-395	859	53	in	in	ADP
ftr-395	859	54	part	part	NOUN
ftr-395	859	55	to	to	ADP
ftr-395	859	56	inflation	inflation	NOUN
ftr-395	859	57	but	but	CCONJ
ftr-395	859	58	also	also	ADV
ftr-395	859	59	in	in	ADP
ftr-395	859	60	substantial	substantial	ADJ
ftr-395	859	61	part	part	NOUN
ftr-395	859	62	to	to	ADP
ftr-395	859	63	"	"	PUNCT
ftr-395	859	64	the	the	DET
ftr-395	859	65	broadening	broadening	NOUN
ftr-395	859	66	of	of	ADP
ftr-395	859	67	the	the	DET
ftr-395	859	68	nature	nature	NOUN
ftr-395	859	69	and	and	CCONJ
ftr-395	859	70	scope	scope	NOUN
ftr-395	859	71	of	of	ADP
ftr-395	859	72	state	state	NOUN
ftr-395	859	73	and	and	CCONJ
ftr-395	859	74	local	local	ADJ
ftr-395	859	75	government	government	NOUN
ftr-395	859	76	services	service	NOUN
ftr-395	859	77	"	"	PUNCT
ftr-395	859	78	)	)	PUNCT
ftr-395	859	79	.	.	PUNCT
ftr-395	860	1	193	193	NUM
ftr-395	860	2	.	.	X
ftr-395	861	1	e.g.	e.g.	ADV
ftr-395	861	2	,	,	PUNCT
ftr-395	861	3	enrich	enrich	VERB
ftr-395	861	4	,	,	PUNCT
ftr-395	861	5	supra	supra	PROPN
ftr-395	861	6	note	note	NOUN
ftr-395	861	7	191	191	NUM
ftr-395	861	8	,	,	PUNCT
ftr-395	861	9	at	at	ADP
ftr-395	861	10	377	377	NUM
ftr-395	861	11	(	(	PUNCT
ftr-395	861	12	discussing	discuss	VERB
ftr-395	861	13	the	the	DET
ftr-395	861	14	"	"	PUNCT
ftr-395	861	15	vicious	vicious	ADJ
ftr-395	861	16	cycle	cycle	NOUN
ftr-395	861	17	"	"	PUNCT
ftr-395	861	18	of	of	ADP
ftr-395	861	19	state	state	NOUN
ftr-395	861	20	and	and	CCONJ
ftr-395	861	21	local	local	ADJ
ftr-395	861	22	incentives	incentive	NOUN
ftr-395	861	23	and	and	CCONJ
ftr-395	861	24	its	its	PRON
ftr-395	861	25	pernicious	pernicious	ADJ
ftr-395	861	26	effect	effect	NOUN
ftr-395	861	27	on	on	ADP
ftr-395	861	28	interstate	interstate	ADJ
ftr-395	861	29	relations	relation	NOUN
ftr-395	861	30	and	and	CCONJ
ftr-395	861	31	on	on	ADP
ftr-395	861	32	the	the	DET
ftr-395	861	33	states	state	NOUN
ftr-395	861	34	themselves	themselves	PRON
ftr-395	861	35	)	)	PUNCT
ftr-395	861	36	.	.	PUNCT
ftr-395	862	1	[	[	X
ftr-395	862	2	vol	vol	NOUN
ftr-395	862	3	8:8	8:8	NUM
ftr-395	862	4	tax	tax	NOUN
ftr-395	862	5	my	my	PRON
ftr-395	862	6	ride	ride	NOUN
ftr-395	862	7	income	income	NOUN
ftr-395	862	8	.	.	PUNCT
ftr-395	863	1	194	194	NUM
ftr-395	863	2	at	at	ADV
ftr-395	863	3	least	least	ADV
ftr-395	863	4	one	one	NUM
ftr-395	863	5	state	state	NOUN
ftr-395	863	6	court	court	NOUN
ftr-395	863	7	to	to	PART
ftr-395	863	8	address	address	VERB
ftr-395	863	9	the	the	DET
ftr-395	863	10	question	question	NOUN
ftr-395	863	11	,	,	PUNCT
ftr-395	863	12	however	however	ADV
ftr-395	863	13	,	,	PUNCT
ftr-395	863	14	insists	insist	VERB
ftr-395	863	15	that	that	SCONJ
ftr-395	863	16	the	the	DET
ftr-395	863	17	dormant	dormant	PROPN
ftr-395	863	18	commerce	commerce	PROPN
ftr-395	863	19	clause	clause	NOUN
ftr-395	863	20	does	do	AUX
ftr-395	863	21	not	not	PART
ftr-395	863	22	apply	apply	VERB
ftr-395	863	23	to	to	ADP
ftr-395	863	24	the	the	DET
ftr-395	863	25	taxation	taxation	NOUN
ftr-395	863	26	of	of	ADP
ftr-395	863	27	individual	individual	ADJ
ftr-395	863	28	income	income	NOUN
ftr-395	863	29	.	.	PUNCT
ftr-395	864	1	195	195	NUM
ftr-395	864	2	the	the	DET
ftr-395	864	3	new	new	PROPN
ftr-395	864	4	york	york	PROPN
ftr-395	864	5	court	court	PROPN
ftr-395	864	6	of	of	ADP
ftr-395	864	7	appeals	appeals	PROPN
ftr-395	864	8	continues	continue	VERB
ftr-395	864	9	to	to	PART
ftr-395	864	10	maintain	maintain	VERB
ftr-395	864	11	that	that	SCONJ
ftr-395	864	12	"	"	PUNCT
ftr-395	864	13	[	[	X
ftr-395	864	14	t]he	t]he	X
ftr-395	864	15	taxpayer	taxpayer	NOUN
ftr-395	864	16	's	's	PART
ftr-395	864	17	crossing	crossing	NOUN
ftr-395	864	18	of	of	ADP
ftr-395	864	19	state	state	NOUN
ftr-395	864	20	lines	line	NOUN
ftr-395	864	21	to	to	PART
ftr-395	864	22	do	do	VERB
ftr-395	864	23	his	his	PRON
ftr-395	864	24	work	work	NOUN
ftr-395	864	25	at	at	ADP
ftr-395	864	26	home	home	NOUN
ftr-395	864	27	simply	simply	ADV
ftr-395	864	28	does	do	AUX
ftr-395	864	29	not	not	PART
ftr-395	864	30	impact	impact	VERB
ftr-395	864	31	upon	upon	SCONJ
ftr-395	864	32	any	any	DET
ftr-395	864	33	interstate	interstate	ADJ
ftr-395	864	34	market	market	NOUN
ftr-395	864	35	in	in	ADP
ftr-395	864	36	which	which	PRON
ftr-395	864	37	residents	resident	NOUN
ftr-395	864	38	and	and	CCONJ
ftr-395	864	39	nonresidents	nonresident	NOUN
ftr-395	864	40	compete	compete	VERB
ftr-395	864	41	so	so	SCONJ
ftr-395	864	42	as	as	SCONJ
ftr-395	864	43	to	to	PART
ftr-395	864	44	implicate	implicate	VERB
ftr-395	864	45	the	the	DET
ftr-395	864	46	commerce	commerce	NOUN
ftr-395	864	47	clause	clause	NOUN
ftr-395	864	48	.	.	PUNCT
ftr-395	864	49	"	"	PUNCT
ftr-395	865	1	196	196	NUM
ftr-395	865	2	this	this	DET
ftr-395	865	3	conclusion	conclusion	NOUN
ftr-395	865	4	does	do	AUX
ftr-395	865	5	not	not	PART
ftr-395	865	6	withstand	withstand	VERB
ftr-395	865	7	scrutiny	scrutiny	NOUN
ftr-395	865	8	.	.	PUNCT
ftr-395	866	1	though	though	SCONJ
ftr-395	866	2	the	the	DET
ftr-395	866	3	supreme	supreme	PROPN
ftr-395	866	4	court	court	PROPN
ftr-395	866	5	has	have	AUX
ftr-395	866	6	not	not	PART
ftr-395	866	7	expressly	expressly	ADV
ftr-395	866	8	held	hold	VERB
ftr-395	866	9	that	that	SCONJ
ftr-395	866	10	commuting	commuting	NOUN
ftr-395	866	11	trips	trip	NOUN
ftr-395	866	12	the	the	DET
ftr-395	866	13	dormant	dormant	PROPN
ftr-395	866	14	commerce	commerce	PROPN
ftr-395	866	15	clause	clause	NOUN
ftr-395	866	16	test	test	NOUN
ftr-395	866	17	,	,	PUNCT
ftr-395	866	18	the	the	DET
ftr-395	866	19	court	court	NOUN
ftr-395	866	20	has	have	AUX
ftr-395	866	21	noted	note	VERB
ftr-395	866	22	that	that	SCONJ
ftr-395	866	23	the	the	DET
ftr-395	866	24	crossing	crossing	NOUN
ftr-395	866	25	of	of	ADP
ftr-395	866	26	state	state	NOUN
ftr-395	866	27	lines	line	NOUN
ftr-395	866	28	by	by	ADP
ftr-395	866	29	individuals	individual	NOUN
ftr-395	866	30	constitutes	constitute	VERB
ftr-395	866	31	interstate	interstate	ADJ
ftr-395	866	32	commerce	commerce	NOUN
ftr-395	866	33	.	.	PUNCT
ftr-395	867	1	197	197	NUM
ftr-395	868	1	the	the	DET
ftr-395	868	2	court	court	NOUN
ftr-395	868	3	has	have	AUX
ftr-395	868	4	also	also	ADV
ftr-395	868	5	long	long	ADV
ftr-395	868	6	recognized	recognize	VERB
ftr-395	868	7	that	that	SCONJ
ftr-395	868	8	individual	individual	ADJ
ftr-395	868	9	activity	activity	NOUN
ftr-395	868	10	can	can	AUX
ftr-395	868	11	affect	affect	VERB
ftr-395	868	12	interstate	interstate	ADJ
ftr-395	868	13	commerce	commerce	NOUN
ftr-395	868	14	when	when	SCONJ
ftr-395	868	15	looked	look	VERB
ftr-395	868	16	at	at	ADP
ftr-395	868	17	in	in	ADP
ftr-395	868	18	the	the	DET
ftr-395	868	19	aggregate.1	aggregate.1	PROPN
ftr-395	868	20	98	98	NUM
ftr-395	868	21	it	it	PRON
ftr-395	868	22	does	do	AUX
ftr-395	868	23	not	not	PART
ftr-395	868	24	matter	matter	VERB
ftr-395	868	25	that	that	SCONJ
ftr-395	868	26	the	the	DET
ftr-395	868	27	imposition	imposition	NOUN
ftr-395	868	28	on	on	ADP
ftr-395	868	29	commuters	commuter	NOUN
ftr-395	868	30	impacts	impact	NOUN
ftr-395	868	31	only	only	ADV
ftr-395	868	32	a	a	DET
ftr-395	868	33	portion	portion	NOUN
ftr-395	868	34	of	of	ADP
ftr-395	868	35	the	the	DET
ftr-395	868	36	stream	stream	NOUN
ftr-395	868	37	of	of	ADP
ftr-395	868	38	interstate	interstate	ADJ
ftr-395	868	39	commerce	commerce	NOUN
ftr-395	868	40	:	:	PUNCT
ftr-395	868	41	"	"	PUNCT
ftr-395	868	42	the	the	DET
ftr-395	868	43	imposition	imposition	NOUN
ftr-395	868	44	of	of	ADP
ftr-395	868	45	a	a	DET
ftr-395	868	46	differential	differential	ADJ
ftr-395	868	47	burden	burden	NOUN
ftr-395	868	48	on	on	ADP
ftr-395	868	49	any	any	DET
ftr-395	868	50	part	part	NOUN
ftr-395	868	51	of	of	ADP
ftr-395	868	52	the	the	DET
ftr-395	868	53	stream	stream	NOUN
ftr-395	868	54	of	of	ADP
ftr-395	868	55	commerce	commerce	NOUN
ftr-395	868	56	from	from	ADP
ftr-395	868	57	wholesaler	wholesaler	NOUN
ftr-395	868	58	to	to	PART
ftr-395	868	59	retailer	retailer	VERB
ftr-395	868	60	to	to	ADP
ftr-395	868	61	consumer	consumer	NOUN
ftr-395	868	62	is	be	AUX
ftr-395	868	63	invalid	invalid	ADJ
ftr-395	868	64	,	,	PUNCT
ftr-395	868	65	because	because	SCONJ
ftr-395	868	66	a	a	DET
ftr-395	868	67	burden	burden	NOUN
ftr-395	868	68	placed	place	VERB
ftr-395	868	69	at	at	ADP
ftr-395	868	70	any	any	DET
ftr-395	868	71	point	point	NOUN
ftr-395	868	72	will	will	AUX
ftr-395	868	73	result	result	VERB
ftr-395	868	74	in	in	ADP
ftr-395	868	75	a	a	DET
ftr-395	868	76	disadvantage	disadvantage	NOUN
ftr-395	868	77	to	to	ADP
ftr-395	868	78	the	the	DET
ftr-395	868	79	out	out	ADJ
ftr-395	868	80	-	-	PUNCT
ftr-395	868	81	of	of	ADP
ftr-395	868	82	-	-	PUNCT
ftr-395	868	83	state	state	NOUN
ftr-395	868	84	producer.1	producer.1	NOUN
ftr-395	868	85	199	199	NUM
ftr-395	868	86	the	the	DET
ftr-395	868	87	supreme	supreme	PROPN
ftr-395	868	88	court	court	PROPN
ftr-395	868	89	's	's	PART
ftr-395	868	90	recent	recent	ADJ
ftr-395	868	91	opinion	opinion	NOUN
ftr-395	868	92	in	in	ADP
ftr-395	868	93	camps	camp	NOUN
ftr-395	868	94	newfound	newfound	VERB
ftr-395	868	95	/	/	SYM
ftr-395	868	96	owatonna	owatonna	PROPN
ftr-395	868	97	v.	v.	ADP
ftr-395	868	98	town	town	NOUN
ftr-395	868	99	of	of	ADP
ftr-395	868	100	harrison	harrison	PROPN
ftr-395	868	101	supports	support	VERB
ftr-395	868	102	the	the	DET
ftr-395	868	103	application	application	NOUN
ftr-395	868	104	of	of	ADP
ftr-395	868	105	the	the	DET
ftr-395	868	106	dormant	dormant	PROPN
ftr-395	868	107	commerce	commerce	PROPN
ftr-395	868	108	clause	clause	NOUN
ftr-395	868	109	to	to	ADP
ftr-395	868	110	the	the	DET
ftr-395	868	111	taxation	taxation	NOUN
ftr-395	868	112	of	of	ADP
ftr-395	868	113	commuters	commuter	NOUN
ftr-395	868	114	'	'	PART
ftr-395	868	115	income	income	NOUN
ftr-395	868	116	.	.	PUNCT
ftr-395	869	1	in	in	ADP
ftr-395	869	2	camps	camp	NOUN
ftr-395	869	3	newfound	newfound	VERB
ftr-395	869	4	,	,	PUNCT
ftr-395	869	5	the	the	DET
ftr-395	869	6	194	194	NUM
ftr-395	869	7	.	.	PUNCT
ftr-395	870	1	the	the	DET
ftr-395	870	2	question	question	NOUN
ftr-395	870	3	was	be	AUX
ftr-395	870	4	raised	raise	VERB
ftr-395	870	5	in	in	ADP
ftr-395	870	6	the	the	DET
ftr-395	870	7	appeal	appeal	NOUN
ftr-395	870	8	from	from	ADP
ftr-395	870	9	zelinsky	zelinsky	ADJ
ftr-395	870	10	,	,	PUNCT
ftr-395	870	11	but	but	CCONJ
ftr-395	870	12	the	the	DET
ftr-395	870	13	court	court	NOUN
ftr-395	870	14	denied	deny	VERB
ftr-395	870	15	certiorari	certiorari	NOUN
ftr-395	870	16	.	.	PUNCT
ftr-395	871	1	the	the	DET
ftr-395	871	2	petition	petition	NOUN
ftr-395	871	3	for	for	ADP
ftr-395	871	4	certiorari	certiorari	NOUN
ftr-395	871	5	posed	pose	VERB
ftr-395	871	6	the	the	DET
ftr-395	871	7	question	question	NOUN
ftr-395	871	8	as	as	SCONJ
ftr-395	871	9	follows	follow	VERB
ftr-395	871	10	:	:	PUNCT
ftr-395	871	11	"	"	PUNCT
ftr-395	871	12	1	1	X
ftr-395	871	13	)	)	PUNCT
ftr-395	871	14	on	on	ADP
ftr-395	871	15	days	day	NOUN
ftr-395	871	16	when	when	SCONJ
ftr-395	871	17	new	new	PROPN
ftr-395	871	18	york	york	PROPN
ftr-395	871	19	's	's	PART
ftr-395	871	20	"	"	PUNCT
ftr-395	871	21	convenience	convenience	NOUN
ftr-395	871	22	of	of	ADP
ftr-395	871	23	the	the	DET
ftr-395	871	24	employer	employer	NOUN
ftr-395	871	25	"	"	PUNCT
ftr-395	871	26	rule	rule	NOUN
ftr-395	871	27	risks	risk	NOUN
ftr-395	871	28	double	double	ADJ
ftr-395	871	29	taxation	taxation	NOUN
ftr-395	871	30	of	of	ADP
ftr-395	871	31	nonresident	nonresident	ADJ
ftr-395	871	32	telecommuters	telecommuter	NOUN
ftr-395	871	33	for	for	ADP
ftr-395	871	34	working	work	VERB
ftr-395	871	35	at	at	ADP
ftr-395	871	36	their	their	PRON
ftr-395	871	37	out	out	ADV
ftr-395	871	38	-	-	PUNCT
ftr-395	871	39	of	of	ADP
ftr-395	871	40	-	-	PUNCT
ftr-395	871	41	state	state	NOUN
ftr-395	871	42	homes	home	NOUN
ftr-395	871	43	,	,	PUNCT
ftr-395	871	44	does	do	AUX
ftr-395	871	45	that	that	DET
ftr-395	871	46	rule	rule	NOUN
ftr-395	871	47	,	,	PUNCT
ftr-395	871	48	and	and	CCONJ
ftr-395	871	49	the	the	DET
ftr-395	871	50	risk	risk	NOUN
ftr-395	871	51	of	of	ADP
ftr-395	871	52	double	double	ADJ
ftr-395	871	53	taxation	taxation	NOUN
ftr-395	871	54	the	the	DET
ftr-395	871	55	rule	rule	NOUN
ftr-395	871	56	causes	cause	NOUN
ftr-395	871	57	,	,	PUNCT
ftr-395	871	58	violate	violate	VERB
ftr-395	871	59	the	the	DET
ftr-395	871	60	commerce	commerce	NOUN
ftr-395	871	61	clause	clause	NOUN
ftr-395	871	62	?	?	PUNCT
ftr-395	872	1	2	2	X
ftr-395	872	2	)	)	PUNCT
ftr-395	872	3	on	on	ADP
ftr-395	872	4	days	day	NOUN
ftr-395	872	5	when	when	SCONJ
ftr-395	872	6	new	new	PROPN
ftr-395	872	7	york	york	PROPN
ftr-395	872	8	's	's	PART
ftr-395	872	9	"	"	PUNCT
ftr-395	872	10	convenience	convenience	NOUN
ftr-395	872	11	of	of	ADP
ftr-395	872	12	the	the	DET
ftr-395	872	13	employer	employer	NOUN
ftr-395	872	14	"	"	PUNCT
ftr-395	872	15	rule	rule	NOUN
ftr-395	872	16	risks	risk	NOUN
ftr-395	872	17	double	double	ADJ
ftr-395	872	18	taxation	taxation	NOUN
ftr-395	872	19	of	of	ADP
ftr-395	872	20	nonresident	nonresident	ADJ
ftr-395	872	21	telecommuters	telecommuter	NOUN
ftr-395	872	22	for	for	ADP
ftr-395	872	23	working	work	VERB
ftr-395	872	24	at	at	ADP
ftr-395	872	25	their	their	PRON
ftr-395	872	26	out	out	ADV
ftr-395	872	27	-	-	PUNCT
ftr-395	872	28	of	of	ADP
ftr-395	872	29	-	-	PUNCT
ftr-395	872	30	state	state	NOUN
ftr-395	872	31	homes	home	NOUN
ftr-395	872	32	,	,	PUNCT
ftr-395	872	33	does	do	AUX
ftr-395	872	34	that	that	DET
ftr-395	872	35	rule	rule	NOUN
ftr-395	872	36	,	,	PUNCT
ftr-395	872	37	and	and	CCONJ
ftr-395	872	38	the	the	DET
ftr-395	872	39	risk	risk	NOUN
ftr-395	872	40	of	of	ADP
ftr-395	872	41	double	double	ADJ
ftr-395	872	42	taxation	taxation	NOUN
ftr-395	872	43	the	the	DET
ftr-395	872	44	rule	rule	NOUN
ftr-395	872	45	causes	cause	NOUN
ftr-395	872	46	,	,	PUNCT
ftr-395	872	47	violate	violate	VERB
ftr-395	872	48	the	the	DET
ftr-395	872	49	due	due	ADJ
ftr-395	872	50	process	process	NOUN
ftr-395	872	51	clause	clause	NOUN
ftr-395	872	52	?	?	PUNCT
ftr-395	872	53	"	"	PUNCT
ftr-395	872	54	petition	petition	NOUN
ftr-395	872	55	for	for	ADP
ftr-395	872	56	certiorari	certiorari	NOUN
ftr-395	872	57	at	at	ADP
ftr-395	872	58	i	i	PRON
ftr-395	872	59	,	,	PUNCT
ftr-395	872	60	zelinsky	zelinsky	PROPN
ftr-395	872	61	,	,	PUNCT
ftr-395	873	1	541	541	NUM
ftr-395	873	2	u.s	u.s	PROPN
ftr-395	873	3	.	.	PROPN
ftr-395	873	4	1009	1009	NUM
ftr-395	873	5	,	,	PUNCT
ftr-395	873	6	2004	2004	NUM
ftr-395	873	7	wl	wl	SYM
ftr-395	873	8	322430	322430	NUM
ftr-395	873	9	.	.	PUNCT
ftr-395	874	1	195	195	NUM
ftr-395	874	2	.	.	PUNCT
ftr-395	874	3	zelinsky	zelinsky	PROPN
ftr-395	874	4	v.	v.	ADP
ftr-395	874	5	tax	tax	NOUN
ftr-395	874	6	appeals	appeal	NOUN
ftr-395	874	7	tribunal	tribunal	NOUN
ftr-395	874	8	of	of	ADP
ftr-395	874	9	the	the	DET
ftr-395	874	10	state	state	NOUN
ftr-395	874	11	of	of	ADP
ftr-395	874	12	new	new	PROPN
ftr-395	874	13	york	york	PROPN
ftr-395	874	14	,	,	PUNCT
ftr-395	874	15	801	801	NUM
ftr-395	874	16	n.e.2d	n.e.2d	NOUN
ftr-395	874	17	840	840	NUM
ftr-395	874	18	,	,	PUNCT
ftr-395	874	19	847	847	NUM
ftr-395	874	20	(	(	PUNCT
ftr-395	874	21	n.y	n.y	PROPN
ftr-395	874	22	.	.	PROPN
ftr-395	874	23	2003	2003	NUM
ftr-395	874	24	)	)	PUNCT
ftr-395	874	25	,	,	PUNCT
ftr-395	874	26	cert	cert	PROPN
ftr-395	874	27	.	.	PUNCT
ftr-395	874	28	denied	deny	VERB
ftr-395	874	29	541	541	NUM
ftr-395	874	30	u.s	u.s	PROPN
ftr-395	874	31	.	.	PROPN
ftr-395	874	32	1009	1009	NUM
ftr-395	874	33	(	(	PUNCT
ftr-395	874	34	2004	2004	NUM
ftr-395	874	35	)	)	PUNCT
ftr-395	874	36	.	.	PUNCT
ftr-395	875	1	196	196	NUM
ftr-395	875	2	.	.	PUNCT
ftr-395	876	1	zelinsky	zelinsky	ADJ
ftr-395	876	2	,	,	PUNCT
ftr-395	876	3	801	801	NUM
ftr-395	876	4	n.e.2d	n.e.2d	NOUN
ftr-395	876	5	at	at	ADP
ftr-395	876	6	847	847	NUM
ftr-395	876	7	.	.	PUNCT
ftr-395	877	1	the	the	DET
ftr-395	877	2	court	court	NOUN
ftr-395	877	3	's	's	PART
ftr-395	877	4	position	position	NOUN
ftr-395	877	5	in	in	ADP
ftr-395	877	6	zelinsky	zelinsky	ADJ
ftr-395	877	7	is	be	AUX
ftr-395	877	8	even	even	ADV
ftr-395	877	9	more	more	ADV
ftr-395	877	10	confounding	confounding	ADJ
ftr-395	877	11	considering	consider	VERB
ftr-395	877	12	the	the	DET
ftr-395	877	13	court	court	NOUN
ftr-395	877	14	's	's	PART
ftr-395	877	15	previous	previous	ADJ
ftr-395	877	16	holding	holding	NOUN
ftr-395	877	17	in	in	ADP
ftr-395	877	18	city	city	NOUN
ftr-395	877	19	of	of	ADP
ftr-395	877	20	new	new	PROPN
ftr-395	877	21	york	york	PROPN
ftr-395	877	22	v.	v.	ADP
ftr-395	877	23	state	state	PROPN
ftr-395	877	24	of	of	ADP
ftr-395	877	25	new	new	PROPN
ftr-395	877	26	york	york	PROPN
ftr-395	877	27	,	,	PUNCT
ftr-395	877	28	94	94	NUM
ftr-395	877	29	n.y.2d	n.y.2d	NUM
ftr-395	877	30	577,597	577,597	NUM
ftr-395	877	31	(	(	PUNCT
ftr-395	877	32	2000	2000	NUM
ftr-395	877	33	)	)	PUNCT
ftr-395	877	34	that	that	SCONJ
ftr-395	877	35	transportation	transportation	NOUN
ftr-395	877	36	of	of	ADP
ftr-395	877	37	persons	person	NOUN
ftr-395	877	38	is	be	AUX
ftr-395	877	39	interstate	interstate	ADJ
ftr-395	877	40	commerce	commerce	NOUN
ftr-395	877	41	.	.	PUNCT
ftr-395	878	1	197	197	NUM
ftr-395	878	2	.	.	PUNCT
ftr-395	878	3	camps	camp	NOUN
ftr-395	878	4	newfound	newfound	VERB
ftr-395	878	5	/	/	SYM
ftr-395	878	6	owatonna	owatonna	PROPN
ftr-395	878	7	,	,	PUNCT
ftr-395	878	8	inc	inc	PROPN
ftr-395	878	9	.	.	PROPN
ftr-395	879	1	v.	v.	ADP
ftr-395	879	2	town	town	NOUN
ftr-395	879	3	of	of	ADP
ftr-395	879	4	harrison	harrison	PROPN
ftr-395	879	5	,	,	PUNCT
ftr-395	879	6	520	520	NUM
ftr-395	879	7	u.s	u.s	PROPN
ftr-395	879	8	.	.	PROPN
ftr-395	879	9	564	564	NUM
ftr-395	879	10	,	,	PUNCT
ftr-395	879	11	572	572	NUM
ftr-395	879	12	(	(	PUNCT
ftr-395	879	13	1997	1997	NUM
ftr-395	879	14	)	)	PUNCT
ftr-395	879	15	(	(	PUNCT
ftr-395	879	16	disagreeing	disagree	VERB
ftr-395	879	17	with	with	ADP
ftr-395	879	18	the	the	DET
ftr-395	879	19	town	town	NOUN
ftr-395	879	20	's	's	PART
ftr-395	879	21	argument	argument	NOUN
ftr-395	879	22	that	that	SCONJ
ftr-395	879	23	campers	camper	NOUN
ftr-395	879	24	are	be	AUX
ftr-395	879	25	not	not	PART
ftr-395	879	26	articles	article	NOUN
ftr-395	879	27	of	of	ADP
ftr-395	879	28	commerce	commerce	NOUN
ftr-395	879	29	)	)	PUNCT
ftr-395	879	30	.	.	PUNCT
ftr-395	880	1	the	the	DET
ftr-395	880	2	court	court	NOUN
ftr-395	880	3	has	have	AUX
ftr-395	880	4	addressed	address	VERB
ftr-395	880	5	so	so	ADV
ftr-395	880	6	-	-	PUNCT
ftr-395	880	7	called	call	VERB
ftr-395	880	8	"	"	PUNCT
ftr-395	880	9	commuter	commuter	NOUN
ftr-395	880	10	taxes	taxis	NOUN
ftr-395	880	11	.	.	PUNCT
ftr-395	880	12	"	"	PUNCT
ftr-395	881	1	a	a	DET
ftr-395	881	2	commuter	commuter	NOUN
ftr-395	881	3	tax	tax	NOUN
ftr-395	881	4	is	be	AUX
ftr-395	881	5	essentially	essentially	ADV
ftr-395	881	6	an	an	DET
ftr-395	881	7	entry	entry	NOUN
ftr-395	881	8	tax	tax	NOUN
ftr-395	881	9	on	on	ADP
ftr-395	881	10	out	out	ADV
ftr-395	881	11	-	-	PUNCT
ftr-395	881	12	of	of	ADP
ftr-395	881	13	-	-	PUNCT
ftr-395	881	14	state	state	NOUN
ftr-395	881	15	workers	worker	NOUN
ftr-395	881	16	.	.	PUNCT
ftr-395	882	1	in	in	ADP
ftr-395	882	2	austin	austin	PROPN
ftr-395	882	3	v.	v.	PROPN
ftr-395	882	4	new	new	PROPN
ftr-395	882	5	hampshire	hampshire	PROPN
ftr-395	882	6	the	the	DET
ftr-395	882	7	court	court	NOUN
ftr-395	882	8	struck	strike	VERB
ftr-395	882	9	down	down	ADP
ftr-395	882	10	these	these	DET
ftr-395	882	11	blatantly	blatantly	ADV
ftr-395	882	12	discriminatory	discriminatory	ADJ
ftr-395	882	13	taxes	taxis	NOUN
ftr-395	882	14	.	.	PUNCT
ftr-395	883	1	420	420	NUM
ftr-395	883	2	u.s	u.s	PROPN
ftr-395	883	3	.	.	PROPN
ftr-395	883	4	656	656	NUM
ftr-395	883	5	(	(	PUNCT
ftr-395	883	6	1975	1975	NUM
ftr-395	883	7	)	)	PUNCT
ftr-395	883	8	.	.	PUNCT
ftr-395	884	1	198	198	NUM
ftr-395	884	2	.	.	PUNCT
ftr-395	884	3	see	see	VERB
ftr-395	884	4	wickard	wickard	ADV
ftr-395	884	5	v.	v.	ADP
ftr-395	884	6	filburn	filburn	NOUN
ftr-395	884	7	,	,	PUNCT
ftr-395	884	8	317	317	NUM
ftr-395	884	9	u.s	u.s	PROPN
ftr-395	884	10	.	.	PROPN
ftr-395	884	11	111	111	NUM
ftr-395	884	12	(	(	PUNCT
ftr-395	884	13	1942	1942	NUM
ftr-395	884	14	)	)	PUNCT
ftr-395	884	15	.	.	PUNCT
ftr-395	885	1	see	see	VERB
ftr-395	885	2	also	also	ADV
ftr-395	885	3	camps	camp	VERB
ftr-395	885	4	newfound	newfound	NOUN
ftr-395	885	5	/	/	SYM
ftr-395	885	6	owatonna	owatonna	PROPN
ftr-395	885	7	,	,	PUNCT
ftr-395	885	8	520	520	NUM
ftr-395	885	9	u.s	u.s	PROPN
ftr-395	885	10	.	.	PROPN
ftr-395	885	11	at	at	ADP
ftr-395	885	12	586	586	NUM
ftr-395	885	13	(	(	PUNCT
ftr-395	885	14	"	"	PUNCT
ftr-395	885	15	the	the	DET
ftr-395	885	16	interstate	interstate	ADJ
ftr-395	885	17	commercial	commercial	ADJ
ftr-395	885	18	activities	activity	NOUN
ftr-395	885	19	of	of	ADP
ftr-395	885	20	nonprofit	nonprofit	ADJ
ftr-395	885	21	entities	entity	NOUN
ftr-395	885	22	as	as	ADP
ftr-395	885	23	a	a	DET
ftr-395	885	24	class	class	NOUN
ftr-395	885	25	are	be	AUX
ftr-395	885	26	unquestionably	unquestionably	ADV
ftr-395	885	27	significant	significant	ADJ
ftr-395	885	28	.	.	PUNCT
ftr-395	886	1	"	"	PUNCT
ftr-395	886	2	)	)	PUNCT
ftr-395	886	3	.	.	PUNCT
ftr-395	887	1	199	199	NUM
ftr-395	887	2	.	.	PUNCT
ftr-395	887	3	camps	camp	NOUN
ftr-395	887	4	newfound	newfound	VERB
ftr-395	887	5	/	/	SYM
ftr-395	887	6	owatonna	owatonna	PROPN
ftr-395	887	7	,	,	PUNCT
ftr-395	887	8	520	520	NUM
ftr-395	887	9	u.s	u.s	PROPN
ftr-395	887	10	.	.	PROPN
ftr-395	887	11	at	at	ADP
ftr-395	887	12	580	580	NUM
ftr-395	887	13	(	(	PUNCT
ftr-395	887	14	quoting	quote	VERB
ftr-395	887	15	west	west	PROPN
ftr-395	887	16	lynn	lynn	PROPN
ftr-395	887	17	creamery	creamery	PROPN
ftr-395	887	18	v.	v.	PROPN
ftr-395	887	19	healy	healy	PROPN
ftr-395	887	20	,	,	PUNCT
ftr-395	887	21	512	512	NUM
ftr-395	887	22	u.s	u.s	PROPN
ftr-395	887	23	.	.	PROPN
ftr-395	887	24	186	186	NUM
ftr-395	887	25	,	,	PUNCT
ftr-395	887	26	202	202	NUM
ftr-395	887	27	(	(	PUNCT
ftr-395	887	28	1994	1994	NUM
ftr-395	887	29	)	)	PUNCT
ftr-395	887	30	)	)	PUNCT
ftr-395	887	31	.	.	PUNCT
ftr-395	888	1	2008	2008	NUM
ftr-395	888	2	]	]	PUNCT
ftr-395	888	3	florida	florida	PROPN
ftr-395	888	4	tax	tax	PROPN
ftr-395	888	5	review	review	NOUN
ftr-395	888	6	court	court	NOUN
ftr-395	888	7	held	hold	VERB
ftr-395	888	8	that	that	SCONJ
ftr-395	888	9	a	a	DET
ftr-395	888	10	maine	maine	NOUN
ftr-395	888	11	property	property	NOUN
ftr-395	888	12	tax	tax	NOUN
ftr-395	888	13	exemption	exemption	NOUN
ftr-395	888	14	for	for	ADP
ftr-395	888	15	charitable	charitable	ADJ
ftr-395	888	16	organizations	organization	NOUN
ftr-395	888	17	which	which	PRON
ftr-395	888	18	excluded	exclude	VERB
ftr-395	888	19	charities	charity	NOUN
ftr-395	888	20	operated	operate	VERB
ftr-395	888	21	principally	principally	ADV
ftr-395	888	22	for	for	ADP
ftr-395	888	23	the	the	DET
ftr-395	888	24	benefit	benefit	NOUN
ftr-395	888	25	of	of	ADP
ftr-395	888	26	non	non	NOUN
ftr-395	888	27	-	-	NOUN
ftr-395	888	28	residents	resident	NOUN
ftr-395	888	29	violated	violate	VERB
ftr-395	888	30	the	the	DET
ftr-395	888	31	dormant	dormant	PROPN
ftr-395	888	32	commerce	commerce	PROPN
ftr-395	888	33	clause	clause	NOUN
ftr-395	888	34	.	.	PUNCT
ftr-395	889	1	2	2	NUM
ftr-395	889	2	00	00	NUM
ftr-395	889	3	the	the	DET
ftr-395	889	4	court	court	NOUN
ftr-395	889	5	rejected	reject	VERB
ftr-395	889	6	the	the	DET
ftr-395	889	7	town	town	NOUN
ftr-395	889	8	's	's	PART
ftr-395	889	9	argument	argument	NOUN
ftr-395	889	10	that	that	SCONJ
ftr-395	889	11	campers	camper	NOUN
ftr-395	889	12	were	be	AUX
ftr-395	889	13	not	not	PART
ftr-395	889	14	"	"	PUNCT
ftr-395	889	15	articles	article	NOUN
ftr-395	889	16	of	of	ADP
ftr-395	889	17	commerce	commerce	NOUN
ftr-395	889	18	,	,	PUNCT
ftr-395	889	19	"	"	PUNCT
ftr-395	889	20	and	and	CCONJ
ftr-395	889	21	invoked	invoke	VERB
ftr-395	889	22	the	the	DET
ftr-395	889	23	dormant	dormant	PROPN
ftr-395	889	24	commerce	commerce	PROPN
ftr-395	889	25	clause	clause	NOUN
ftr-395	889	26	,	,	PUNCT
ftr-395	889	27	noting	note	VERB
ftr-395	889	28	that	that	SCONJ
ftr-395	889	29	campers	camper	NOUN
ftr-395	889	30	'	'	PART
ftr-395	889	31	travel	travel	NOUN
ftr-395	889	32	to	to	PART
ftr-395	889	33	attend	attend	VERB
ftr-395	889	34	the	the	DET
ftr-395	889	35	camps	camp	NOUN
ftr-395	889	36	"	"	PUNCT
ftr-395	889	37	necessarily	necessarily	ADV
ftr-395	889	38	generates	generate	VERB
ftr-395	889	39	the	the	DET
ftr-395	889	40	transportation	transportation	NOUN
ftr-395	889	41	of	of	ADP
ftr-395	889	42	persons	person	NOUN
ftr-395	889	43	across	across	ADP
ftr-395	889	44	state	state	NOUN
ftr-395	889	45	lines	line	NOUN
ftr-395	889	46	that	that	PRON
ftr-395	889	47	has	have	AUX
ftr-395	889	48	long	long	ADV
ftr-395	889	49	been	be	AUX
ftr-395	889	50	recognized	recognize	VERB
ftr-395	889	51	as	as	ADP
ftr-395	889	52	a	a	DET
ftr-395	889	53	form	form	NOUN
ftr-395	889	54	of	of	ADP
ftr-395	889	55	'	'	PUNCT
ftr-395	889	56	commerce	commerce	NOUN
ftr-395	889	57	.	.	PUNCT
ftr-395	890	1	"	"	PUNCT
ftr-395	890	2	'	'	PUNCT
ftr-395	890	3	20	20	NUM
ftr-395	890	4	'	'	PUNCT
ftr-395	890	5	rejecting	reject	VERB
ftr-395	890	6	the	the	DET
ftr-395	890	7	notion	notion	NOUN
ftr-395	890	8	that	that	SCONJ
ftr-395	890	9	economic	economic	ADJ
ftr-395	890	10	protectionism	protectionism	NOUN
ftr-395	890	11	includes	include	VERB
ftr-395	890	12	only	only	ADV
ftr-395	890	13	state	state	NOUN
ftr-395	890	14	attempts	attempt	NOUN
ftr-395	890	15	to	to	PART
ftr-395	890	16	provide	provide	VERB
ftr-395	890	17	advantages	advantage	NOUN
ftr-395	890	18	to	to	ADP
ftr-395	890	19	in	in	ADP
ftr-395	890	20	-	-	PUNCT
ftr-395	890	21	state	state	NOUN
ftr-395	890	22	merchants	merchant	NOUN
ftr-395	890	23	,	,	PUNCT
ftr-395	890	24	the	the	DET
ftr-395	890	25	court	court	NOUN
ftr-395	890	26	noted	note	VERB
ftr-395	890	27	that	that	SCONJ
ftr-395	890	28	it	it	PRON
ftr-395	890	29	also	also	ADV
ftr-395	890	30	may	may	AUX
ftr-395	890	31	include	include	VERB
ftr-395	890	32	attempts	attempt	NOUN
ftr-395	890	33	to	to	PART
ftr-395	890	34	provide	provide	VERB
ftr-395	890	35	advantages	advantage	NOUN
ftr-395	890	36	to	to	ADP
ftr-395	890	37	in	in	ADP
ftr-395	890	38	-	-	PUNCT
ftr-395	890	39	state	state	NOUN
ftr-395	890	40	consumers.2	consumers.2	PROPN
ftr-395	890	41	°	°	ADP
ftr-395	890	42	2	2	NUM
ftr-395	890	43	the	the	DET
ftr-395	890	44	court	court	NOUN
ftr-395	890	45	reiterated	reiterate	VERB
ftr-395	890	46	that	that	SCONJ
ftr-395	890	47	"	"	PUNCT
ftr-395	890	48	a	a	DET
ftr-395	890	49	state	state	NOUN
ftr-395	890	50	may	may	AUX
ftr-395	890	51	not	not	PART
ftr-395	890	52	tax	tax	VERB
ftr-395	890	53	a	a	DET
ftr-395	890	54	transaction	transaction	NOUN
ftr-395	890	55	or	or	CCONJ
ftr-395	890	56	incident	incident	NOUN
ftr-395	890	57	more	more	ADV
ftr-395	890	58	heavily	heavily	ADV
ftr-395	890	59	when	when	SCONJ
ftr-395	890	60	it	it	PRON
ftr-395	890	61	crosses	cross	VERB
ftr-395	890	62	state	state	NOUN
ftr-395	890	63	lines	line	NOUN
ftr-395	890	64	than	than	ADP
ftr-395	890	65	when	when	SCONJ
ftr-395	890	66	it	it	PRON
ftr-395	890	67	occurs	occur	VERB
ftr-395	890	68	entirely	entirely	ADV
ftr-395	890	69	within	within	ADP
ftr-395	890	70	the	the	DET
ftr-395	890	71	state	state	NOUN
ftr-395	890	72	.	.	PUNCT
ftr-395	891	1	'	'	PUNCT
ftr-395	891	2	203	203	NUM
ftr-395	891	3	finding	find	VERB
ftr-395	891	4	the	the	DET
ftr-395	891	5	maine	maine	NOUN
ftr-395	891	6	property	property	NOUN
ftr-395	891	7	tax	tax	NOUN
ftr-395	891	8	exemption	exemption	NOUN
ftr-395	891	9	to	to	PART
ftr-395	891	10	be	be	AUX
ftr-395	891	11	facially	facially	ADV
ftr-395	891	12	discriminatory,2	discriminatory,2	NOUN
ftr-395	891	13	°	°	ADP
ftr-395	891	14	4	4	NUM
ftr-395	891	15	the	the	DET
ftr-395	891	16	court	court	NOUN
ftr-395	891	17	strictly	strictly	ADV
ftr-395	891	18	scrutinized	scrutinize	VERB
ftr-395	891	19	,	,	PUNCT
ftr-395	891	20	and	and	CCONJ
ftr-395	891	21	subsequently	subsequently	ADV
ftr-395	891	22	struck	strike	VERB
ftr-395	891	23	down	down	ADP
ftr-395	891	24	,	,	PUNCT
ftr-395	891	25	the	the	DET
ftr-395	891	26	exemption	exemption	NOUN
ftr-395	891	27	statute.20	statute.20	PROPN
ftr-395	891	28	'	'	PUNCT
ftr-395	891	29	a	a	DET
ftr-395	891	30	few	few	ADJ
ftr-395	891	31	campers	camper	NOUN
ftr-395	891	32	choosing	choose	VERB
ftr-395	891	33	to	to	ADP
ftr-395	891	34	camp	camp	NOUN
ftr-395	891	35	in	in	ADP
ftr-395	891	36	one	one	NUM
ftr-395	891	37	state	state	NOUN
ftr-395	891	38	or	or	CCONJ
ftr-395	891	39	another	another	PRON
ftr-395	891	40	might	might	AUX
ftr-395	891	41	appear	appear	VERB
ftr-395	891	42	trivial	trivial	ADJ
ftr-395	891	43	,	,	PUNCT
ftr-395	891	44	and	and	CCONJ
ftr-395	891	45	not	not	PART
ftr-395	891	46	a	a	DET
ftr-395	891	47	threat	threat	NOUN
ftr-395	891	48	to	to	ADP
ftr-395	891	49	the	the	DET
ftr-395	891	50	national	national	ADJ
ftr-395	891	51	economy	economy	NOUN
ftr-395	891	52	.	.	PUNCT
ftr-395	892	1	but	but	CCONJ
ftr-395	892	2	the	the	DET
ftr-395	892	3	court	court	NOUN
ftr-395	892	4	reminds	remind	VERB
ftr-395	892	5	us	we	PRON
ftr-395	892	6	that	that	SCONJ
ftr-395	892	7	the	the	DET
ftr-395	892	8	facts	fact	NOUN
ftr-395	892	9	must	must	AUX
ftr-395	892	10	be	be	AUX
ftr-395	892	11	considered	consider	VERB
ftr-395	892	12	in	in	ADP
ftr-395	892	13	the	the	DET
ftr-395	892	14	aggregate	aggregate	NOUN
ftr-395	892	15	,	,	PUNCT
ftr-395	892	16	and	and	CCONJ
ftr-395	892	17	in	in	ADP
ftr-395	892	18	the	the	DET
ftr-395	892	19	aggregate	aggregate	NOUN
ftr-395	892	20	,	,	PUNCT
ftr-395	892	21	there	there	PRON
ftr-395	892	22	is	be	VERB
ftr-395	892	23	no	no	DET
ftr-395	892	24	doubt	doubt	NOUN
ftr-395	892	25	that	that	SCONJ
ftr-395	892	26	summer	summer	NOUN
ftr-395	892	27	campers	camper	NOUN
ftr-395	892	28	impact	impact	VERB
ftr-395	892	29	commerce.20	commerce.20	NOUN
ftr-395	892	30	6	6	NUM
ftr-395	892	31	camps	camp	NOUN
ftr-395	892	32	newfound	newfound	NOUN
ftr-395	892	33	illustrates	illustrate	VERB
ftr-395	892	34	how	how	SCONJ
ftr-395	892	35	the	the	DET
ftr-395	892	36	zelinsky	zelinsky	ADJ
ftr-395	892	37	court	court	NOUN
ftr-395	892	38	erred.20	erred.20	NOUN
ftr-395	892	39	7	7	NUM
ftr-395	892	40	the	the	DET
ftr-395	892	41	zelinsky	zelinsky	ADJ
ftr-395	892	42	court	court	NOUN
ftr-395	892	43	supports	support	VERB
ftr-395	892	44	its	its	PRON
ftr-395	892	45	conclusion	conclusion	NOUN
ftr-395	892	46	by	by	ADP
ftr-395	892	47	suggesting	suggest	VERB
ftr-395	892	48	that	that	SCONJ
ftr-395	892	49	because	because	SCONJ
ftr-395	892	50	it	it	PRON
ftr-395	892	51	is	be	AUX
ftr-395	892	52	a	a	DET
ftr-395	892	53	personal	personal	ADJ
ftr-395	892	54	decision	decision	NOUN
ftr-395	892	55	to	to	PART
ftr-395	892	56	live	live	VERB
ftr-395	892	57	in	in	ADP
ftr-395	892	58	connecticut	connecticut	NOUN
ftr-395	892	59	,	,	PUNCT
ftr-395	892	60	and	and	CCONJ
ftr-395	892	61	work	work	VERB
ftr-395	892	62	in	in	ADP
ftr-395	892	63	new	new	PROPN
ftr-395	892	64	york	york	PROPN
ftr-395	892	65	,	,	PUNCT
ftr-395	892	66	the	the	DET
ftr-395	892	67	commerce	commerce	NOUN
ftr-395	892	68	clause	clause	NOUN
ftr-395	892	69	is	be	AUX
ftr-395	892	70	not	not	PART
ftr-395	892	71	implicated.2	implicated.2	PROPN
ftr-395	892	72	8	8	NUM
ftr-395	892	73	this	this	DET
ftr-395	892	74	conclusion	conclusion	NOUN
ftr-395	892	75	misses	miss	VERB
ftr-395	892	76	the	the	DET
ftr-395	892	77	point	point	NOUN
ftr-395	892	78	.	.	PUNCT
ftr-395	893	1	just	just	ADV
ftr-395	893	2	as	as	ADP
ftr-395	893	3	the	the	DET
ftr-395	893	4	camper	camper	PROPN
ftr-395	893	5	's	's	PART
ftr-395	893	6	choice	choice	NOUN
ftr-395	893	7	,	,	PUNCT
ftr-395	893	8	most	most	ADV
ftr-395	893	9	likely	likely	ADJ
ftr-395	893	10	for	for	ADP
ftr-395	893	11	personal	personal	ADJ
ftr-395	893	12	reasons	reason	NOUN
ftr-395	893	13	,	,	PUNCT
ftr-395	893	14	to	to	PART
ftr-395	893	15	cross	cross	VERB
ftr-395	893	16	state	state	NOUN
ftr-395	893	17	lines	line	NOUN
ftr-395	893	18	in	in	ADP
ftr-395	893	19	camps	camp	NOUN
ftr-395	893	20	newfound	newfound	NOUN
ftr-395	893	21	triggered	trigger	VERB
ftr-395	893	22	dormant	dormant	PROPN
ftr-395	893	23	commerce	commerce	PROPN
ftr-395	893	24	clause	clause	NOUN
ftr-395	893	25	scrutiny	scrutiny	NOUN
ftr-395	893	26	of	of	ADP
ftr-395	893	27	a	a	DET
ftr-395	893	28	tax	tax	NOUN
ftr-395	893	29	,	,	PUNCT
ftr-395	893	30	200	200	NUM
ftr-395	893	31	.	.	PUNCT
ftr-395	894	1	i	i	PRON
ftr-395	894	2	d.	d.	PROPN
ftr-395	894	3	201	201	NUM
ftr-395	894	4	.	.	PUNCT
ftr-395	895	1	i	i	PRON
ftr-395	895	2	d.	d.	PROPN
ftr-395	895	3	202	202	NUM
ftr-395	895	4	.	.	PUNCT
ftr-395	896	1	i	i	PRON
ftr-395	896	2	d.	d.	PROPN
ftr-395	896	3	203	203	NUM
ftr-395	896	4	.	.	PUNCT
ftr-395	897	1	i	i	PRON
ftr-395	897	2	d.	d.	PROPN
ftr-395	897	3	204	204	NUM
ftr-395	897	4	.	.	PUNCT
ftr-395	898	1	i	i	PRON
ftr-395	898	2	d.	d.	PROPN
ftr-395	898	3	205	205	NUM
ftr-395	898	4	.	.	PUNCT
ftr-395	899	1	i	i	PRON
ftr-395	899	2	d.	d.	PROPN
ftr-395	899	3	at	at	ADP
ftr-395	899	4	583	583	NUM
ftr-395	899	5	n.	n.	NOUN
ftr-395	899	6	16	16	NUM
ftr-395	899	7	.	.	PUNCT
ftr-395	900	1	206	206	NUM
ftr-395	900	2	.	.	PUNCT
ftr-395	901	1	i	i	PRON
ftr-395	901	2	d.	d.	PROPN
ftr-395	901	3	207	207	NUM
ftr-395	901	4	.	.	PUNCT
ftr-395	902	1	the	the	DET
ftr-395	902	2	plaintiffs	plaintiff	NOUN
ftr-395	902	3	urged	urge	VERB
ftr-395	902	4	the	the	DET
ftr-395	902	5	new	new	PROPN
ftr-395	902	6	york	york	PROPN
ftr-395	902	7	court	court	PROPN
ftr-395	902	8	to	to	PART
ftr-395	902	9	consider	consider	VERB
ftr-395	902	10	the	the	DET
ftr-395	902	11	supreme	supreme	PROPN
ftr-395	902	12	court	court	PROPN
ftr-395	902	13	's	's	PART
ftr-395	902	14	opinion	opinion	NOUN
ftr-395	902	15	in	in	ADP
ftr-395	902	16	camps	camp	NOUN
ftr-395	902	17	newfound	newfound	VERB
ftr-395	902	18	.	.	PUNCT
ftr-395	903	1	see	see	VERB
ftr-395	903	2	reply	reply	NOUN
ftr-395	903	3	brief	brief	ADJ
ftr-395	903	4	of	of	ADP
ftr-395	903	5	the	the	DET
ftr-395	903	6	appellants	appellant	NOUN
ftr-395	903	7	edward	edward	PROPN
ftr-395	903	8	a.	a.	PROPN
ftr-395	903	9	and	and	CCONJ
ftr-395	903	10	doris	doris	PROPN
ftr-395	903	11	zelinsky	zelinsky	PROPN
ftr-395	903	12	at	at	ADP
ftr-395	903	13	2	2	NUM
ftr-395	903	14	,	,	PUNCT
ftr-395	903	15	4	4	NUM
ftr-395	903	16	,	,	PUNCT
ftr-395	903	17	zelinsky	zelinsky	ADJ
ftr-395	903	18	v.	v.	ADP
ftr-395	903	19	tax	tax	NOUN
ftr-395	903	20	appeals	appeal	NOUN
ftr-395	903	21	tribunal	tribunal	NOUN
ftr-395	903	22	for	for	ADP
ftr-395	903	23	the	the	DET
ftr-395	903	24	state	state	NOUN
ftr-395	903	25	of	of	ADP
ftr-395	903	26	new	new	PROPN
ftr-395	903	27	york	york	PROPN
ftr-395	903	28	,	,	PUNCT
ftr-395	903	29	801	801	NUM
ftr-395	903	30	n.e.2d	n.e.2d	NOUN
ftr-395	903	31	840	840	NUM
ftr-395	903	32	,	,	PUNCT
ftr-395	903	33	847	847	NUM
ftr-395	903	34	(	(	PUNCT
ftr-395	903	35	n.y	n.y	PROPN
ftr-395	903	36	.	.	PROPN
ftr-395	903	37	2003	2003	NUM
ftr-395	903	38	)	)	PUNCT
ftr-395	903	39	,	,	PUNCT
ftr-395	903	40	cert	cert	PROPN
ftr-395	903	41	.	.	PUNCT
ftr-395	904	1	denied	deny	VERB
ftr-395	904	2	541	541	NUM
ftr-395	904	3	u.s	u.s	PROPN
ftr-395	904	4	.	.	PROPN
ftr-395	904	5	1009	1009	NUM
ftr-395	904	6	(	(	PUNCT
ftr-395	904	7	2004	2004	NUM
ftr-395	904	8	)	)	PUNCT
ftr-395	904	9	.	.	PUNCT
ftr-395	905	1	inexplicably	inexplicably	ADV
ftr-395	905	2	,	,	PUNCT
ftr-395	905	3	the	the	DET
ftr-395	905	4	zelinsky	zelinsky	ADJ
ftr-395	905	5	court	court	NOUN
ftr-395	905	6	did	do	AUX
ftr-395	905	7	not	not	PART
ftr-395	905	8	cite	cite	VERB
ftr-395	905	9	or	or	CCONJ
ftr-395	905	10	discuss	discuss	VERB
ftr-395	905	11	camps	camp	NOUN
ftr-395	905	12	newfound	newfound	NOUN
ftr-395	905	13	.	.	PUNCT
ftr-395	906	1	walter	walter	PROPN
ftr-395	906	2	hellerstein	hellerstein	PROPN
ftr-395	906	3	provided	provide	VERB
ftr-395	906	4	an	an	DET
ftr-395	906	5	earlier	early	ADJ
ftr-395	906	6	critique	critique	NOUN
ftr-395	906	7	of	of	ADP
ftr-395	906	8	the	the	DET
ftr-395	906	9	intermediate	intermediate	ADJ
ftr-395	906	10	court	court	NOUN
ftr-395	906	11	's	's	PART
ftr-395	906	12	decision	decision	NOUN
ftr-395	906	13	in	in	ADP
ftr-395	906	14	the	the	DET
ftr-395	906	15	zelinsky	zelinsky	ADJ
ftr-395	906	16	case	case	NOUN
ftr-395	906	17	.	.	PUNCT
ftr-395	907	1	see	see	VERB
ftr-395	907	2	walter	walter	PROPN
ftr-395	907	3	hellerstein	hellerstein	PROPN
ftr-395	907	4	,	,	PUNCT
ftr-395	907	5	reconsidering	reconsider	VERB
ftr-395	907	6	the	the	DET
ftr-395	907	7	constitutionality	constitutionality	NOUN
ftr-395	907	8	of	of	ADP
ftr-395	907	9	the	the	DET
ftr-395	907	10	"	"	PUNCT
ftr-395	907	11	convenience	convenience	NOUN
ftr-395	907	12	of	of	ADP
ftr-395	907	13	the	the	DET
ftr-395	907	14	employer	employer	NOUN
ftr-395	907	15	"	"	PUNCT
ftr-395	907	16	doctrine	doctrine	NOUN
ftr-395	907	17	,	,	PUNCT
ftr-395	907	18	2003	2003	NUM
ftr-395	907	19	state	state	NOUN
ftr-395	907	20	tax	tax	NOUN
ftr-395	907	21	today	today	NOUN
ftr-395	907	22	235	235	NUM
ftr-395	907	23	-	-	SYM
ftr-395	907	24	16	16	NUM
ftr-395	907	25	(	(	PUNCT
ftr-395	907	26	may	may	PROPN
ftr-395	907	27	12	12	NUM
ftr-395	907	28	,	,	PUNCT
ftr-395	907	29	2003	2003	NUM
ftr-395	907	30	)	)	PUNCT
ftr-395	907	31	.	.	PUNCT
ftr-395	908	1	208	208	NUM
ftr-395	908	2	.	.	X
ftr-395	909	1	zelinsky	zelinsky	PROPN
ftr-395	909	2	v.	v.	ADP
ftr-395	909	3	tax	tax	NOUN
ftr-395	909	4	appeals	appeal	NOUN
ftr-395	909	5	tribunal	tribunal	NOUN
ftr-395	909	6	of	of	ADP
ftr-395	909	7	the	the	DET
ftr-395	909	8	state	state	NOUN
ftr-395	909	9	of	of	ADP
ftr-395	909	10	new	new	PROPN
ftr-395	909	11	york	york	PROPN
ftr-395	909	12	,	,	PUNCT
ftr-395	909	13	801	801	NUM
ftr-395	909	14	n.e.2d	n.e.2d	NOUN
ftr-395	909	15	840	840	NUM
ftr-395	909	16	,	,	PUNCT
ftr-395	909	17	847	847	NUM
ftr-395	909	18	(	(	PUNCT
ftr-395	909	19	n.y	n.y	PROPN
ftr-395	909	20	.	.	PROPN
ftr-395	909	21	2003	2003	NUM
ftr-395	909	22	)	)	PUNCT
ftr-395	909	23	,	,	PUNCT
ftr-395	909	24	cert	cert	PROPN
ftr-395	909	25	.	.	PUNCT
ftr-395	909	26	denied	deny	VERB
ftr-395	909	27	541	541	NUM
ftr-395	909	28	u.s	u.s	PROPN
ftr-395	909	29	.	.	PROPN
ftr-395	909	30	1009	1009	NUM
ftr-395	909	31	(	(	PUNCT
ftr-395	909	32	2004	2004	NUM
ftr-395	909	33	)	)	PUNCT
ftr-395	909	34	.	.	PUNCT
ftr-395	910	1	the	the	DET
ftr-395	910	2	zelinsky	zelinsky	PROPN
ftr-395	910	3	court	court	NOUN
ftr-395	910	4	distinguished	distinguish	VERB
ftr-395	910	5	austin	austin	PROPN
ftr-395	910	6	v.	v.	PROPN
ftr-395	910	7	new	new	PROPN
ftr-395	910	8	hampshire	hampshire	PROPN
ftr-395	910	9	,	,	PUNCT
ftr-395	910	10	420	420	NUM
ftr-395	910	11	u.s	u.s	PROPN
ftr-395	910	12	.	.	PROPN
ftr-395	910	13	656	656	NUM
ftr-395	910	14	,	,	PUNCT
ftr-395	910	15	665	665	NUM
ftr-395	910	16	-	-	SYM
ftr-395	910	17	68	68	NUM
ftr-395	910	18	(	(	PUNCT
ftr-395	910	19	1975	1975	NUM
ftr-395	910	20	)	)	PUNCT
ftr-395	910	21	,	,	PUNCT
ftr-395	910	22	in	in	ADP
ftr-395	910	23	which	which	PRON
ftr-395	910	24	the	the	DET
ftr-395	910	25	court	court	NOUN
ftr-395	910	26	held	hold	VERB
ftr-395	910	27	that	that	SCONJ
ftr-395	910	28	state	state	NOUN
ftr-395	910	29	imposition	imposition	NOUN
ftr-395	910	30	of	of	ADP
ftr-395	910	31	higher	high	ADJ
ftr-395	910	32	tax	tax	NOUN
ftr-395	910	33	rate	rate	NOUN
ftr-395	910	34	for	for	ADP
ftr-395	910	35	nonresidents	nonresident	NOUN
ftr-395	910	36	violates	violate	VERB
ftr-395	910	37	the	the	DET
ftr-395	910	38	privileges	privilege	NOUN
ftr-395	910	39	and	and	CCONJ
ftr-395	910	40	immunities	immunity	NOUN
ftr-395	910	41	clause	clause	NOUN
ftr-395	910	42	.	.	PUNCT
ftr-395	911	1	[	[	X
ftr-395	911	2	vol	vol	NOUN
ftr-395	911	3	.	.	PUNCT
ftr-395	912	1	8.'8	8.'8	NUM
ftr-395	912	2	tax	tax	NOUN
ftr-395	912	3	my	my	PRON
ftr-395	912	4	ride	ride	NOUN
ftr-395	912	5	so	so	ADV
ftr-395	912	6	too	too	ADV
ftr-395	912	7	does	do	VERB
ftr-395	912	8	the	the	DET
ftr-395	912	9	crossing	crossing	NOUN
ftr-395	912	10	of	of	ADP
ftr-395	912	11	state	state	NOUN
ftr-395	912	12	lines	line	NOUN
ftr-395	912	13	by	by	ADP
ftr-395	912	14	commuters	commuter	NOUN
ftr-395	912	15	like	like	ADP
ftr-395	912	16	zelinsky	zelinsky	NOUN
ftr-395	912	17	.	.	PUNCT
ftr-395	913	1	the	the	DET
ftr-395	913	2	impact	impact	NOUN
ftr-395	913	3	of	of	ADP
ftr-395	913	4	commuters	commuter	NOUN
ftr-395	913	5	on	on	ADP
ftr-395	913	6	the	the	DET
ftr-395	913	7	national	national	ADJ
ftr-395	913	8	economy	economy	NOUN
ftr-395	913	9	can	can	AUX
ftr-395	913	10	not	not	PART
ftr-395	913	11	be	be	AUX
ftr-395	913	12	denied	deny	VERB
ftr-395	913	13	.	.	PUNCT
ftr-395	914	1	as	as	SCONJ
ftr-395	914	2	one	one	NUM
ftr-395	914	3	leading	lead	VERB
ftr-395	914	4	federal	federal	ADJ
ftr-395	914	5	income	income	NOUN
ftr-395	914	6	tax	tax	NOUN
ftr-395	914	7	text	text	NOUN
ftr-395	914	8	puts	put	VERB
ftr-395	914	9	it	it	PRON
ftr-395	914	10	,	,	PUNCT
ftr-395	914	11	"	"	PUNCT
ftr-395	914	12	[	[	X
ftr-395	914	13	t]he	t]he	ADJ
ftr-395	914	14	mobility	mobility	NOUN
ftr-395	914	15	of	of	ADP
ftr-395	914	16	labor	labor	NOUN
ftr-395	914	17	is	be	AUX
ftr-395	914	18	an	an	DET
ftr-395	914	19	important	important	ADJ
ftr-395	914	20	and	and	CCONJ
ftr-395	914	21	necessary	necessary	ADJ
ftr-395	914	22	part	part	NOUN
ftr-395	914	23	of	of	ADP
ftr-395	914	24	the	the	DET
ftr-395	914	25	nation	nation	NOUN
ftr-395	914	26	's	's	PART
ftr-395	914	27	economy	economy	NOUN
ftr-395	914	28	,	,	PUNCT
ftr-395	914	29	since	since	SCONJ
ftr-395	914	30	it	it	PRON
ftr-395	914	31	reduces	reduce	VERB
ftr-395	914	32	unemployment	unemployment	NOUN
ftr-395	914	33	and	and	CCONJ
ftr-395	914	34	increases	increase	VERB
ftr-395	914	35	productive	productive	ADJ
ftr-395	914	36	capacity	capacity	NOUN
ftr-395	914	37	.	.	PUNCT
ftr-395	915	1	2	2	NUM
ftr-395	915	2	°	°	NUM
ftr-395	915	3	9	9	NUM
ftr-395	915	4	the	the	DET
ftr-395	915	5	zelinsky	zelinsky	ADJ
ftr-395	915	6	court	court	NOUN
ftr-395	915	7	referred	refer	VERB
ftr-395	915	8	to	to	ADP
ftr-395	915	9	commuting	commute	VERB
ftr-395	915	10	as	as	ADP
ftr-395	915	11	a	a	DET
ftr-395	915	12	"	"	PUNCT
ftr-395	915	13	personal	personal	ADJ
ftr-395	915	14	choice	choice	NOUN
ftr-395	915	15	"	"	PUNCT
ftr-395	915	16	of	of	ADP
ftr-395	915	17	the	the	DET
ftr-395	915	18	taxpayer	taxpayer	NOUN
ftr-395	915	19	.	.	PUNCT
ftr-395	916	1	2	2	NUM
ftr-395	916	2	10	10	NUM
ftr-395	916	3	no	no	ADV
ftr-395	916	4	doubt	doubt	ADV
ftr-395	916	5	personal	personal	ADJ
ftr-395	916	6	preference	preference	NOUN
ftr-395	916	7	plays	play	VERB
ftr-395	916	8	a	a	DET
ftr-395	916	9	role	role	NOUN
ftr-395	916	10	in	in	ADP
ftr-395	916	11	where	where	SCONJ
ftr-395	916	12	to	to	PART
ftr-395	916	13	live	live	VERB
ftr-395	916	14	and	and	CCONJ
ftr-395	916	15	to	to	ADP
ftr-395	916	16	some	some	DET
ftr-395	916	17	extent	extent	NOUN
ftr-395	916	18	where	where	SCONJ
ftr-395	916	19	to	to	PART
ftr-395	916	20	work	work	VERB
ftr-395	916	21	.	.	PUNCT
ftr-395	917	1	indeed	indeed	ADV
ftr-395	917	2	,	,	PUNCT
ftr-395	917	3	the	the	DET
ftr-395	917	4	federal	federal	ADJ
ftr-395	917	5	tax	tax	NOUN
ftr-395	917	6	code	code	NOUN
ftr-395	917	7	considers	consider	VERB
ftr-395	917	8	commuting	commute	VERB
ftr-395	917	9	to	to	PART
ftr-395	917	10	be	be	AUX
ftr-395	917	11	a	a	DET
ftr-395	917	12	"	"	PUNCT
ftr-395	917	13	personal	personal	ADJ
ftr-395	917	14	"	"	PUNCT
ftr-395	917	15	expense	expense	NOUN
ftr-395	917	16	,	,	PUNCT
ftr-395	917	17	and	and	CCONJ
ftr-395	917	18	does	do	AUX
ftr-395	917	19	not	not	PART
ftr-395	917	20	allow	allow	VERB
ftr-395	917	21	deductions	deduction	NOUN
ftr-395	917	22	for	for	ADP
ftr-395	917	23	commuting	commute	VERB
ftr-395	917	24	.	.	PUNCT
ftr-395	918	1	211	211	NUM
ftr-395	918	2	at	at	ADP
ftr-395	918	3	first	first	ADJ
ftr-395	918	4	blush	blush	NOUN
ftr-395	918	5	,	,	PUNCT
ftr-395	918	6	the	the	DET
ftr-395	918	7	federal	federal	ADJ
ftr-395	918	8	treatment	treatment	NOUN
ftr-395	918	9	of	of	ADP
ftr-395	918	10	commuting	commuting	NOUN
ftr-395	918	11	expenses	expense	NOUN
ftr-395	918	12	as	as	ADP
ftr-395	918	13	personal	personal	ADJ
ftr-395	918	14	might	might	AUX
ftr-395	918	15	provide	provide	VERB
ftr-395	918	16	fodder	fodder	NOUN
ftr-395	918	17	for	for	ADP
ftr-395	918	18	the	the	DET
ftr-395	918	19	conclusion	conclusion	NOUN
ftr-395	918	20	that	that	SCONJ
ftr-395	918	21	interstate	interstate	ADJ
ftr-395	918	22	commuting	commuting	NOUN
ftr-395	918	23	does	do	AUX
ftr-395	918	24	not	not	PART
ftr-395	918	25	trigger	trigger	VERB
ftr-395	918	26	the	the	DET
ftr-395	918	27	commerce	commerce	NOUN
ftr-395	918	28	clause	clause	NOUN
ftr-395	918	29	.	.	PUNCT
ftr-395	919	1	the	the	DET
ftr-395	919	2	lack	lack	NOUN
ftr-395	919	3	of	of	ADP
ftr-395	919	4	a	a	DET
ftr-395	919	5	federal	federal	ADJ
ftr-395	919	6	deduction	deduction	NOUN
ftr-395	919	7	for	for	ADP
ftr-395	919	8	commuting	commuting	NOUN
ftr-395	919	9	expenses	expense	NOUN
ftr-395	919	10	,	,	PUNCT
ftr-395	919	11	however	however	ADV
ftr-395	919	12	,	,	PUNCT
ftr-395	919	13	has	have	AUX
ftr-395	919	14	been	be	AUX
ftr-395	919	15	criticized	criticize	VERB
ftr-395	919	16	as	as	ADP
ftr-395	919	17	disingenuous	disingenuous	ADJ
ftr-395	919	18	.	.	PUNCT
ftr-395	920	1	as	as	SCONJ
ftr-395	920	2	one	one	NUM
ftr-395	920	3	casebook	casebook	NOUN
ftr-395	920	4	puts	put	VERB
ftr-395	920	5	it	it	PRON
ftr-395	920	6	,	,	PUNCT
ftr-395	920	7	"	"	PUNCT
ftr-395	920	8	if	if	SCONJ
ftr-395	920	9	it	it	PRON
ftr-395	920	10	is	be	AUX
ftr-395	920	11	a	a	DET
ftr-395	920	12	'	'	PUNCT
ftr-395	920	13	personal	personal	ADJ
ftr-395	920	14	'	'	PUNCT
ftr-395	920	15	decision	decision	NOUN
ftr-395	920	16	to	to	PART
ftr-395	920	17	decide	decide	VERB
ftr-395	920	18	where	where	SCONJ
ftr-395	920	19	to	to	PART
ftr-395	920	20	live	live	VERB
ftr-395	920	21	,	,	PUNCT
ftr-395	920	22	it	it	PRON
ftr-395	920	23	is	be	AUX
ftr-395	920	24	equally	equally	ADV
ftr-395	920	25	a	a	DET
ftr-395	920	26	'	'	PUNCT
ftr-395	920	27	business	business	NOUN
ftr-395	920	28	'	'	PUNCT
ftr-395	920	29	decision	decision	NOUN
ftr-395	920	30	to	to	PART
ftr-395	920	31	decide	decide	VERB
ftr-395	920	32	where	where	SCONJ
ftr-395	920	33	to	to	PART
ftr-395	920	34	work	work	VERB
ftr-395	920	35	.	.	PUNCT
ftr-395	921	1	,	,	PUNCT
ftr-395	921	2	212	212	NUM
ftr-395	921	3	in	in	ADP
ftr-395	921	4	fact	fact	NOUN
ftr-395	921	5	,	,	PUNCT
ftr-395	921	6	the	the	DET
ftr-395	921	7	goal	goal	NOUN
ftr-395	921	8	of	of	ADP
ftr-395	921	9	neatly	neatly	ADV
ftr-395	921	10	separating	separate	VERB
ftr-395	921	11	expenses	expense	NOUN
ftr-395	921	12	into	into	ADP
ftr-395	921	13	business	business	NOUN
ftr-395	921	14	(	(	PUNCT
ftr-395	921	15	and	and	CCONJ
ftr-395	921	16	therefore	therefore	ADV
ftr-395	921	17	deductible	deductible	ADJ
ftr-395	921	18	)	)	PUNCT
ftr-395	921	19	and	and	CCONJ
ftr-395	921	20	personal	personal	ADJ
ftr-395	921	21	(	(	PUNCT
ftr-395	921	22	and	and	CCONJ
ftr-395	921	23	therefore	therefore	ADV
ftr-395	921	24	not	not	PART
ftr-395	921	25	deductible	deductible	ADJ
ftr-395	921	26	)	)	PUNCT
ftr-395	921	27	is	be	AUX
ftr-395	921	28	subject	subject	ADJ
ftr-395	921	29	to	to	ADP
ftr-395	921	30	cogent	cogent	ADJ
ftr-395	921	31	criticism	criticism	NOUN
ftr-395	921	32	.	.	PUNCT
ftr-395	922	1	213	213	NUM
ftr-395	922	2	furthermore	furthermore	ADV
ftr-395	922	3	,	,	PUNCT
ftr-395	922	4	the	the	DET
ftr-395	922	5	decision	decision	NOUN
ftr-395	922	6	to	to	PART
ftr-395	922	7	deny	deny	VERB
ftr-395	922	8	a	a	DET
ftr-395	922	9	personal	personal	ADJ
ftr-395	922	10	income	income	NOUN
ftr-395	922	11	tax	tax	NOUN
ftr-395	922	12	deduction	deduction	NOUN
ftr-395	922	13	for	for	ADP
ftr-395	922	14	commuting	commuting	NOUN
ftr-395	922	15	expenses	expense	NOUN
ftr-395	922	16	is	be	AUX
ftr-395	922	17	efficient	efficient	ADJ
ftr-395	922	18	:	:	PUNCT
ftr-395	922	19	whether	whether	SCONJ
ftr-395	922	20	a	a	DET
ftr-395	922	21	person	person	NOUN
ftr-395	922	22	chooses	choose	VERB
ftr-395	922	23	a	a	DET
ftr-395	922	24	long	long	ADJ
ftr-395	922	25	commute	commute	NOUN
ftr-395	922	26	or	or	CCONJ
ftr-395	922	27	a	a	DET
ftr-395	922	28	short	short	ADJ
ftr-395	922	29	commute	commute	NOUN
ftr-395	922	30	,	,	PUNCT
ftr-395	922	31	her	her	PRON
ftr-395	922	32	tax	tax	NOUN
ftr-395	922	33	liability	liability	NOUN
ftr-395	922	34	will	will	AUX
ftr-395	922	35	not	not	PART
ftr-395	922	36	change	change	VERB
ftr-395	922	37	as	as	ADP
ftr-395	922	38	a	a	DET
ftr-395	922	39	result	result	NOUN
ftr-395	922	40	of	of	ADP
ftr-395	922	41	her	her	PRON
ftr-395	922	42	decision	decision	NOUN
ftr-395	922	43	,	,	PUNCT
ftr-395	922	44	and	and	CCONJ
ftr-395	922	45	thus	thus	ADV
ftr-395	922	46	tax	tax	NOUN
ftr-395	922	47	considerations	consideration	NOUN
ftr-395	922	48	should	should	AUX
ftr-395	922	49	not	not	PART
ftr-395	922	50	impact	impact	VERB
ftr-395	922	51	her	her	PRON
ftr-395	922	52	choice	choice	NOUN
ftr-395	922	53	.	.	PUNCT
ftr-395	923	1	double	double	ADJ
ftr-395	923	2	209	209	NUM
ftr-395	923	3	.	.	PUNCT
ftr-395	924	1	klein	klein	PROPN
ftr-395	924	2	,	,	PUNCT
ftr-395	924	3	bankman	bankman	NOUN
ftr-395	924	4	,	,	PUNCT
ftr-395	924	5	&	&	CCONJ
ftr-395	924	6	shaviro	shaviro	PROPN
ftr-395	924	7	,	,	PUNCT
ftr-395	924	8	supra	supra	PROPN
ftr-395	924	9	note	note	NOUN
ftr-395	924	10	12	12	NUM
ftr-395	924	11	,	,	PUNCT
ftr-395	924	12	at	at	ADP
ftr-395	924	13	445	445	NUM
ftr-395	924	14	(	(	PUNCT
ftr-395	924	15	citing	cite	VERB
ftr-395	924	16	a	a	DET
ftr-395	924	17	1970	1970	NUM
ftr-395	924	18	congressional	congressional	ADJ
ftr-395	924	19	report	report	NOUN
ftr-395	924	20	)	)	PUNCT
ftr-395	924	21	.	.	PUNCT
ftr-395	925	1	210	210	NUM
ftr-395	925	2	.	.	PUNCT
ftr-395	926	1	zelinsky	zelinsky	ADJ
ftr-395	926	2	,	,	PUNCT
ftr-395	926	3	801	801	NUM
ftr-395	926	4	n.e.2d	n.e.2d	NOUN
ftr-395	926	5	at	at	ADP
ftr-395	926	6	847	847	NUM
ftr-395	926	7	(	(	PUNCT
ftr-395	926	8	noting	note	VERB
ftr-395	926	9	that	that	SCONJ
ftr-395	926	10	zelinsky	zelinsky	PROPN
ftr-395	926	11	's	's	PART
ftr-395	926	12	"	"	PUNCT
ftr-395	926	13	voluntary	voluntary	ADJ
ftr-395	926	14	choice	choice	NOUN
ftr-395	926	15	to	to	PART
ftr-395	926	16	bring	bring	VERB
ftr-395	926	17	auxiliary	auxiliary	ADJ
ftr-395	926	18	work	work	NOUN
ftr-395	926	19	home	home	ADV
ftr-395	926	20	to	to	ADP
ftr-395	926	21	connecticut	connecticut	PROPN
ftr-395	926	22	can	can	AUX
ftr-395	926	23	not	not	PART
ftr-395	926	24	transform	transform	VERB
ftr-395	926	25	him	he	PRON
ftr-395	926	26	into	into	ADP
ftr-395	926	27	an	an	DET
ftr-395	926	28	interstate	interstate	ADJ
ftr-395	926	29	actor	actor	NOUN
ftr-395	926	30	"	"	PUNCT
ftr-395	926	31	)	)	PUNCT
ftr-395	926	32	.	.	PUNCT
ftr-395	927	1	211	211	NUM
ftr-395	927	2	.	.	PUNCT
ftr-395	928	1	treas	treas	PROPN
ftr-395	928	2	.	.	PUNCT
ftr-395	929	1	reg	reg	PROPN
ftr-395	929	2	.	.	PUNCT
ftr-395	930	1	§	§	PROPN
ftr-395	930	2	§	§	PROPN
ftr-395	930	3	1.162	1.162	NUM
ftr-395	930	4	-	-	SYM
ftr-395	930	5	2(e	2(e	NUM
ftr-395	930	6	)	)	PUNCT
ftr-395	930	7	,	,	PUNCT
ftr-395	930	8	1.262	1.262	NUM
ftr-395	930	9	-	-	SYM
ftr-395	930	10	1(b)(5	1(b)(5	NUM
ftr-395	930	11	)	)	PUNCT
ftr-395	930	12	(	(	PUNCT
ftr-395	930	13	2007	2007	NUM
ftr-395	930	14	)	)	PUNCT
ftr-395	930	15	;	;	PUNCT
ftr-395	930	16	klein	klein	PROPN
ftr-395	930	17	,	,	PUNCT
ftr-395	930	18	bankman	bankman	NOUN
ftr-395	930	19	,	,	PUNCT
ftr-395	930	20	&	&	CCONJ
ftr-395	930	21	shaviro	shaviro	PROPN
ftr-395	930	22	,	,	PUNCT
ftr-395	930	23	supra	supra	PROPN
ftr-395	930	24	note	note	NOUN
ftr-395	930	25	12	12	NUM
ftr-395	930	26	,	,	PUNCT
ftr-395	930	27	at	at	ADP
ftr-395	930	28	445	445	NUM
ftr-395	930	29	.	.	PUNCT
ftr-395	931	1	the	the	DET
ftr-395	931	2	federal	federal	ADJ
ftr-395	931	3	government	government	NOUN
ftr-395	931	4	does	do	AUX
ftr-395	931	5	,	,	PUNCT
ftr-395	931	6	however	however	ADV
ftr-395	931	7	,	,	PUNCT
ftr-395	931	8	allow	allow	VERB
ftr-395	931	9	taxpayers	taxpayer	NOUN
ftr-395	931	10	to	to	PART
ftr-395	931	11	elect	elect	VERB
ftr-395	931	12	to	to	PART
ftr-395	931	13	use	use	VERB
ftr-395	931	14	up	up	ADP
ftr-395	931	15	to	to	PART
ftr-395	931	16	$	$	SYM
ftr-395	931	17	215	215	NUM
ftr-395	931	18	a	a	DET
ftr-395	931	19	month	month	NOUN
ftr-395	931	20	in	in	ADP
ftr-395	931	21	pre	pre	ADJ
ftr-395	931	22	-	-	ADJ
ftr-395	931	23	tax	tax	ADJ
ftr-395	931	24	wages	wage	NOUN
ftr-395	931	25	to	to	PART
ftr-395	931	26	pay	pay	VERB
ftr-395	931	27	for	for	ADP
ftr-395	931	28	their	their	PRON
ftr-395	931	29	parking	parking	NOUN
ftr-395	931	30	at	at	ADP
ftr-395	931	31	work	work	NOUN
ftr-395	931	32	.	.	PUNCT
ftr-395	932	1	william	william	PROPN
ftr-395	932	2	neuman	neuman	PROPN
ftr-395	932	3	,	,	PUNCT
ftr-395	932	4	mixed	mixed	ADJ
ftr-395	932	5	signals	signal	NOUN
ftr-395	932	6	:	:	PUNCT
ftr-395	932	7	driving	drive	VERB
ftr-395	932	8	to	to	PART
ftr-395	932	9	work	work	VERB
ftr-395	932	10	as	as	ADP
ftr-395	932	11	a	a	DET
ftr-395	932	12	tax	tax	NOUN
ftr-395	932	13	break	break	NOUN
ftr-395	932	14	,	,	PUNCT
ftr-395	932	15	n.y	n.y	PROPN
ftr-395	932	16	.	.	PROPN
ftr-395	932	17	times	times	PROPN
ftr-395	932	18	,	,	PUNCT
ftr-395	932	19	aug	aug	PROPN
ftr-395	932	20	.	.	PROPN
ftr-395	932	21	16	16	NUM
ftr-395	932	22	,	,	PUNCT
ftr-395	932	23	2007	2007	NUM
ftr-395	932	24	,	,	PUNCT
ftr-395	932	25	at	at	ADP
ftr-395	932	26	al	al	PROPN
ftr-395	932	27	.	.	PUNCT
ftr-395	933	1	at	at	ADP
ftr-395	933	2	the	the	DET
ftr-395	933	3	same	same	ADJ
ftr-395	933	4	time	time	NOUN
ftr-395	933	5	,	,	PUNCT
ftr-395	933	6	as	as	SCONJ
ftr-395	933	7	the	the	DET
ftr-395	933	8	neuman	neuman	ADJ
ftr-395	933	9	article	article	NOUN
ftr-395	933	10	points	point	VERB
ftr-395	933	11	out	out	ADP
ftr-395	933	12	,	,	PUNCT
ftr-395	933	13	the	the	DET
ftr-395	933	14	federal	federal	ADJ
ftr-395	933	15	government	government	NOUN
ftr-395	933	16	has	have	AUX
ftr-395	933	17	recently	recently	ADV
ftr-395	933	18	made	make	VERB
ftr-395	933	19	it	it	PRON
ftr-395	933	20	a	a	DET
ftr-395	933	21	priority	priority	NOUN
ftr-395	933	22	to	to	PART
ftr-395	933	23	discourage	discourage	VERB
ftr-395	933	24	people	people	NOUN
ftr-395	933	25	from	from	ADP
ftr-395	933	26	driving	drive	VERB
ftr-395	933	27	.	.	PUNCT
ftr-395	934	1	the	the	DET
ftr-395	934	2	tax	tax	NOUN
ftr-395	934	3	-	-	PUNCT
ftr-395	934	4	break	break	NOUN
ftr-395	934	5	for	for	ADP
ftr-395	934	6	parking	parking	NOUN
ftr-395	934	7	,	,	PUNCT
ftr-395	934	8	coupled	couple	VERB
ftr-395	934	9	with	with	ADP
ftr-395	934	10	the	the	DET
ftr-395	934	11	new	new	ADJ
ftr-395	934	12	department	department	NOUN
ftr-395	934	13	of	of	ADP
ftr-395	934	14	transportation	transportation	NOUN
ftr-395	934	15	grants	grant	NOUN
ftr-395	934	16	to	to	PART
ftr-395	934	17	discourage	discourage	VERB
ftr-395	934	18	driving	driving	NOUN
ftr-395	934	19	is	be	AUX
ftr-395	934	20	described	describe	VERB
ftr-395	934	21	as	as	ADP
ftr-395	934	22	a	a	DET
ftr-395	934	23	"	"	PUNCT
ftr-395	934	24	perverse	perverse	ADJ
ftr-395	934	25	"	"	PUNCT
ftr-395	934	26	example	example	NOUN
ftr-395	934	27	of	of	ADP
ftr-395	934	28	government	government	NOUN
ftr-395	934	29	policies	policy	NOUN
ftr-395	934	30	working	work	VERB
ftr-395	934	31	at	at	ADP
ftr-395	934	32	cross	cross	NOUN
ftr-395	934	33	-	-	NOUN
ftr-395	934	34	purposes	purpose	NOUN
ftr-395	934	35	.	.	PUNCT
ftr-395	935	1	i	i	PRON
ftr-395	935	2	d.	d.	PROPN
ftr-395	935	3	212	212	NUM
ftr-395	935	4	.	.	PUNCT
ftr-395	936	1	klein	klein	PROPN
ftr-395	936	2	,	,	PUNCT
ftr-395	936	3	bankman	bankman	NOUN
ftr-395	936	4	,	,	PUNCT
ftr-395	936	5	&	&	CCONJ
ftr-395	936	6	shaviro	shaviro	PROPN
ftr-395	936	7	,	,	PUNCT
ftr-395	936	8	supra	supra	PROPN
ftr-395	936	9	note	note	NOUN
ftr-395	936	10	12	12	NUM
ftr-395	936	11	,	,	PUNCT
ftr-395	936	12	at	at	ADP
ftr-395	936	13	445	445	NUM
ftr-395	936	14	.	.	PUNCT
ftr-395	936	15	213	213	NUM
ftr-395	936	16	.	.	PUNCT
ftr-395	937	1	e.g.	e.g.	ADV
ftr-395	937	2	,	,	PUNCT
ftr-395	937	3	mary	mary	PROPN
ftr-395	937	4	louise	louise	PROPN
ftr-395	937	5	fellows	fellows	PROPN
ftr-395	937	6	,	,	PUNCT
ftr-395	937	7	rocking	rock	VERB
ftr-395	937	8	the	the	DET
ftr-395	937	9	tax	tax	NOUN
ftr-395	937	10	code	code	NOUN
ftr-395	937	11	:	:	PUNCT
ftr-395	937	12	a	a	DET
ftr-395	937	13	case	case	NOUN
ftr-395	937	14	study	study	NOUN
ftr-395	937	15	of	of	ADP
ftr-395	937	16	employment	employment	NOUN
ftr-395	937	17	-	-	PUNCT
ftr-395	937	18	related	relate	VERB
ftr-395	937	19	child	child	NOUN
ftr-395	937	20	-	-	PUNCT
ftr-395	937	21	care	care	NOUN
ftr-395	937	22	expenditures	expenditure	NOUN
ftr-395	937	23	,	,	PUNCT
ftr-395	937	24	10	10	NUM
ftr-395	937	25	yale	yale	PROPN
ftr-395	937	26	j.l	j.l	PROPN
ftr-395	937	27	.	.	PROPN
ftr-395	937	28	&	&	CCONJ
ftr-395	937	29	feminism	feminism	PROPN
ftr-395	937	30	307	307	NUM
ftr-395	937	31	,	,	PUNCT
ftr-395	937	32	38893	38893	NUM
ftr-395	937	33	(	(	PUNCT
ftr-395	937	34	1998	1998	NUM
ftr-395	937	35	)	)	PUNCT
ftr-395	937	36	(	(	PUNCT
ftr-395	937	37	arguing	argue	VERB
ftr-395	937	38	that	that	SCONJ
ftr-395	937	39	the	the	DET
ftr-395	937	40	"	"	PUNCT
ftr-395	937	41	business	business	NOUN
ftr-395	937	42	/	/	SYM
ftr-395	937	43	personal	personal	ADJ
ftr-395	937	44	distinction	distinction	NOUN
ftr-395	937	45	does	do	AUX
ftr-395	937	46	not	not	PART
ftr-395	937	47	produce	produce	VERB
ftr-395	937	48	predictable	predictable	ADJ
ftr-395	937	49	and	and	CCONJ
ftr-395	937	50	widely	widely	ADV
ftr-395	937	51	accepted	accept	VERB
ftr-395	937	52	results	result	NOUN
ftr-395	937	53	"	"	PUNCT
ftr-395	937	54	and	and	CCONJ
ftr-395	937	55	further	far	ADV
ftr-395	937	56	observing	observe	VERB
ftr-395	937	57	that	that	SCONJ
ftr-395	937	58	"	"	PUNCT
ftr-395	937	59	the	the	DET
ftr-395	937	60	difficulty	difficulty	NOUN
ftr-395	937	61	of	of	ADP
ftr-395	937	62	distinguishing	distinguish	VERB
ftr-395	937	63	business	business	NOUN
ftr-395	937	64	and	and	CCONJ
ftr-395	937	65	personal	personal	ADJ
ftr-395	937	66	expenditures	expenditure	NOUN
ftr-395	937	67	is	be	AUX
ftr-395	937	68	far	far	ADV
ftr-395	937	69	more	more	ADV
ftr-395	937	70	complex	complex	ADJ
ftr-395	937	71	than	than	ADP
ftr-395	937	72	merely	merely	ADV
ftr-395	937	73	a	a	DET
ftr-395	937	74	problem	problem	NOUN
ftr-395	937	75	of	of	ADP
ftr-395	937	76	determining	determine	VERB
ftr-395	937	77	taxpayer	taxpayer	NOUN
ftr-395	937	78	intent	intent	NOUN
ftr-395	937	79	.	.	PUNCT
ftr-395	938	1	the	the	DET
ftr-395	938	2	problem	problem	NOUN
ftr-395	938	3	with	with	ADP
ftr-395	938	4	the	the	DET
ftr-395	938	5	distinction	distinction	NOUN
ftr-395	938	6	is	be	AUX
ftr-395	938	7	that	that	SCONJ
ftr-395	938	8	it	it	PRON
ftr-395	938	9	marks	mark	VERB
ftr-395	938	10	business	business	NOUN
ftr-395	938	11	expenses	expense	NOUN
ftr-395	938	12	as	as	ADP
ftr-395	938	13	productive	productive	ADJ
ftr-395	938	14	,	,	PUNCT
ftr-395	938	15	and	and	CCONJ
ftr-395	938	16	personal	personal	ADJ
ftr-395	938	17	expenses	expense	NOUN
ftr-395	938	18	as	as	ADP
ftr-395	938	19	unproductive	unproductive	ADJ
ftr-395	938	20	in	in	ADP
ftr-395	938	21	a	a	DET
ftr-395	938	22	way	way	NOUN
ftr-395	938	23	that	that	PRON
ftr-395	938	24	misapprehends	misapprehend	VERB
ftr-395	938	25	productivity	productivity	NOUN
ftr-395	938	26	in	in	ADP
ftr-395	938	27	the	the	DET
ftr-395	938	28	home	home	NOUN
ftr-395	938	29	and	and	CCONJ
ftr-395	938	30	nonproductivity	nonproductivity	NOUN
ftr-395	938	31	in	in	ADP
ftr-395	938	32	the	the	DET
ftr-395	938	33	marketplace	marketplace	NOUN
ftr-395	938	34	.	.	PUNCT
ftr-395	938	35	"	"	PUNCT
ftr-395	938	36	)	)	PUNCT
ftr-395	938	37	.	.	PUNCT
ftr-395	939	1	2008	2008	NUM
ftr-395	939	2	]	]	PUNCT
ftr-395	939	3	florida	florida	PROPN
ftr-395	939	4	tax	tax	PROPN
ftr-395	939	5	review	review	NOUN
ftr-395	939	6	taxation	taxation	NOUN
ftr-395	939	7	of	of	ADP
ftr-395	939	8	nonresident	nonresident	ADJ
ftr-395	939	9	commuters	commuter	NOUN
ftr-395	939	10	,	,	PUNCT
ftr-395	939	11	however	however	ADV
ftr-395	939	12	,	,	PUNCT
ftr-395	939	13	is	be	AUX
ftr-395	939	14	inefficient	inefficient	ADJ
ftr-395	939	15	.	.	PUNCT
ftr-395	940	1	if	if	SCONJ
ftr-395	940	2	a	a	DET
ftr-395	940	3	person	person	NOUN
ftr-395	940	4	faces	face	VERB
ftr-395	940	5	double	double	ADJ
ftr-395	940	6	taxation	taxation	NOUN
ftr-395	940	7	as	as	ADP
ftr-395	940	8	a	a	DET
ftr-395	940	9	result	result	NOUN
ftr-395	940	10	of	of	ADP
ftr-395	940	11	his	his	PRON
ftr-395	940	12	decision	decision	NOUN
ftr-395	940	13	to	to	PART
ftr-395	940	14	live	live	VERB
ftr-395	940	15	in	in	ADP
ftr-395	940	16	one	one	NUM
ftr-395	940	17	state	state	NOUN
ftr-395	940	18	and	and	CCONJ
ftr-395	940	19	work	work	NOUN
ftr-395	940	20	in	in	ADP
ftr-395	940	21	another	another	PRON
ftr-395	940	22	,	,	PUNCT
ftr-395	940	23	his	his	PRON
ftr-395	940	24	tax	tax	NOUN
ftr-395	940	25	liability	liability	NOUN
ftr-395	940	26	will	will	AUX
ftr-395	940	27	be	be	AUX
ftr-395	940	28	affected	affect	VERB
ftr-395	940	29	by	by	ADP
ftr-395	940	30	his	his	PRON
ftr-395	940	31	choice	choice	NOUN
ftr-395	940	32	,	,	PUNCT
ftr-395	940	33	and	and	CCONJ
ftr-395	940	34	tax	tax	NOUN
ftr-395	940	35	considerations	consideration	NOUN
ftr-395	940	36	almost	almost	ADV
ftr-395	940	37	certainly	certainly	ADV
ftr-395	940	38	will	will	AUX
ftr-395	940	39	impact	impact	VERB
ftr-395	940	40	his	his	PRON
ftr-395	940	41	decision	decision	NOUN
ftr-395	940	42	of	of	ADP
ftr-395	940	43	whether	whether	SCONJ
ftr-395	940	44	to	to	PART
ftr-395	940	45	maintain	maintain	VERB
ftr-395	940	46	this	this	DET
ftr-395	940	47	arrangement	arrangement	NOUN
ftr-395	940	48	.	.	PUNCT
ftr-395	941	1	rather	rather	ADV
ftr-395	941	2	than	than	ADP
ftr-395	941	3	making	make	VERB
ftr-395	941	4	his	his	PRON
ftr-395	941	5	choices	choice	NOUN
ftr-395	941	6	of	of	ADP
ftr-395	941	7	where	where	SCONJ
ftr-395	941	8	to	to	PART
ftr-395	941	9	live	live	VERB
ftr-395	941	10	and	and	CCONJ
ftr-395	941	11	work	work	VERB
ftr-395	941	12	free	free	ADJ
ftr-395	941	13	of	of	ADP
ftr-395	941	14	tax	tax	NOUN
ftr-395	941	15	considerations	consideration	NOUN
ftr-395	941	16	,	,	PUNCT
ftr-395	941	17	his	his	PRON
ftr-395	941	18	decision	decision	NOUN
ftr-395	941	19	will	will	AUX
ftr-395	941	20	now	now	ADV
ftr-395	941	21	be	be	AUX
ftr-395	941	22	impacted	impact	VERB
ftr-395	941	23	by	by	ADP
ftr-395	941	24	the	the	DET
ftr-395	941	25	knowledge	knowledge	NOUN
ftr-395	941	26	that	that	SCONJ
ftr-395	941	27	he	he	PRON
ftr-395	941	28	could	could	AUX
ftr-395	941	29	avoid	avoid	VERB
ftr-395	941	30	double	double	ADJ
ftr-395	941	31	taxation	taxation	NOUN
ftr-395	941	32	by	by	ADP
ftr-395	941	33	moving	move	VERB
ftr-395	941	34	to	to	ADP
ftr-395	941	35	the	the	DET
ftr-395	941	36	state	state	NOUN
ftr-395	941	37	of	of	ADP
ftr-395	941	38	employment	employment	NOUN
ftr-395	941	39	or	or	CCONJ
ftr-395	941	40	finding	find	VERB
ftr-395	941	41	a	a	DET
ftr-395	941	42	new	new	ADJ
ftr-395	941	43	job	job	NOUN
ftr-395	941	44	in	in	ADP
ftr-395	941	45	the	the	DET
ftr-395	941	46	state	state	NOUN
ftr-395	941	47	of	of	ADP
ftr-395	941	48	residence	residence	NOUN
ftr-395	941	49	.	.	PUNCT
ftr-395	942	1	taxpaying	taxpaying	NOUN
ftr-395	942	2	commuters	commuter	NOUN
ftr-395	942	3	challenging	challenge	VERB
ftr-395	942	4	discriminatory	discriminatory	ADJ
ftr-395	942	5	taxation	taxation	NOUN
ftr-395	942	6	could	could	AUX
ftr-395	942	7	find	find	VERB
ftr-395	942	8	an	an	DET
ftr-395	942	9	unlikely	unlikely	ADJ
ftr-395	942	10	ally	ally	NOUN
ftr-395	942	11	in	in	ADP
ftr-395	942	12	justice	justice	PROPN
ftr-395	942	13	scalia	scalia	PROPN
ftr-395	942	14	,	,	PUNCT
ftr-395	942	15	elsewhere	elsewhere	ADV
ftr-395	942	16	a	a	DET
ftr-395	942	17	vehement	vehement	ADJ
ftr-395	942	18	opponent	opponent	NOUN
ftr-395	942	19	of	of	ADP
ftr-395	942	20	the	the	DET
ftr-395	942	21	court	court	NOUN
ftr-395	942	22	's	's	PART
ftr-395	942	23	dormant	dormant	PROPN
ftr-395	942	24	commerce	commerce	PROPN
ftr-395	942	25	clause	clause	NOUN
ftr-395	942	26	doctrine	doctrine	NOUN
ftr-395	942	27	.	.	PUNCT
ftr-395	943	1	scalia	scalia	PROPN
ftr-395	943	2	's	's	PART
ftr-395	943	3	dissent	dissent	NOUN
ftr-395	943	4	in	in	ADP
ftr-395	943	5	camps	camp	NOUN
ftr-395	943	6	newfound	newfound	NOUN
ftr-395	943	7	makes	make	VERB
ftr-395	943	8	clear	clear	ADJ
ftr-395	943	9	that	that	SCONJ
ftr-395	943	10	he	he	PRON
ftr-395	943	11	is	be	AUX
ftr-395	943	12	willing	willing	ADJ
ftr-395	943	13	to	to	PART
ftr-395	943	14	apply	apply	VERB
ftr-395	943	15	the	the	DET
ftr-395	943	16	doctrine	doctrine	NOUN
ftr-395	943	17	to	to	PART
ftr-395	943	18	overrule	overrule	VERB
ftr-395	943	19	state	state	NOUN
ftr-395	943	20	taxes	taxis	NOUN
ftr-395	943	21	that	that	PRON
ftr-395	943	22	facially	facially	ADV
ftr-395	943	23	discriminate	discriminate	VERB
ftr-395	943	24	against	against	ADP
ftr-395	943	25	interstate	interstate	NOUN
ftr-395	943	26	commerce.214	commerce.214	PROPN
ftr-395	943	27	particularly	particularly	ADV
ftr-395	943	28	,	,	PUNCT
ftr-395	943	29	scalia	scalia	PROPN
ftr-395	943	30	quoted	quote	VERB
ftr-395	943	31	justice	justice	PROPN
ftr-395	943	32	jackson	jackson	PROPN
ftr-395	943	33	's	's	PART
ftr-395	943	34	statement	statement	NOUN
ftr-395	943	35	in	in	ADP
ftr-395	943	36	h.p	h.p	PROPN
ftr-395	943	37	.	.	PROPN
ftr-395	943	38	hood	hood	PROPN
ftr-395	943	39	&	&	CCONJ
ftr-395	943	40	sons	sons	PROPN
ftr-395	943	41	,	,	PUNCT
ftr-395	943	42	inc	inc	PROPN
ftr-395	943	43	.	.	PROPN
ftr-395	944	1	v.	v.	PROPN
ftr-395	944	2	du	du	PROPN
ftr-395	944	3	mond	mond	PROPN
ftr-395	944	4	that	that	PRON
ftr-395	944	5	the	the	DET
ftr-395	944	6	"	"	PUNCT
ftr-395	944	7	vision	vision	NOUN
ftr-395	944	8	of	of	ADP
ftr-395	944	9	the	the	DET
ftr-395	944	10	founders	founder	NOUN
ftr-395	944	11	"	"	PUNCT
ftr-395	944	12	was	be	AUX
ftr-395	944	13	"	"	PUNCT
ftr-395	944	14	that	that	SCONJ
ftr-395	944	15	every	every	DET
ftr-395	944	16	farmer	farmer	NOUN
ftr-395	944	17	and	and	CCONJ
ftr-395	944	18	every	every	DET
ftr-395	944	19	craftsman	craftsman	NOUN
ftr-395	944	20	shall	shall	AUX
ftr-395	944	21	be	be	AUX
ftr-395	944	22	encouraged	encourage	VERB
ftr-395	944	23	to	to	PART
ftr-395	944	24	produce	produce	VERB
ftr-395	944	25	by	by	ADP
ftr-395	944	26	the	the	DET
ftr-395	944	27	certainty	certainty	NOUN
ftr-395	944	28	that	that	SCONJ
ftr-395	944	29	he	he	PRON
ftr-395	944	30	will	will	AUX
ftr-395	944	31	have	have	VERB
ftr-395	944	32	free	free	ADJ
ftr-395	944	33	access	access	NOUN
ftr-395	944	34	to	to	ADP
ftr-395	944	35	every	every	DET
ftr-395	944	36	market	market	NOUN
ftr-395	944	37	in	in	ADP
ftr-395	944	38	the	the	DET
ftr-395	944	39	nation	nation	NOUN
ftr-395	944	40	....	....	PUNCT
ftr-395	945	1	25	25	NUM
ftr-395	945	2	while	while	SCONJ
ftr-395	945	3	scalia	scalia	PROPN
ftr-395	945	4	argued	argue	VERB
ftr-395	945	5	against	against	ADP
ftr-395	945	6	the	the	DET
ftr-395	945	7	applicability	applicability	NOUN
ftr-395	945	8	of	of	ADP
ftr-395	945	9	the	the	DET
ftr-395	945	10	dormant	dormant	PROPN
ftr-395	945	11	commerce	commerce	PROPN
ftr-395	945	12	clause	clause	NOUN
ftr-395	945	13	doctrine	doctrine	NOUN
ftr-395	945	14	to	to	ADP
ftr-395	945	15	the	the	DET
ftr-395	945	16	maine	maine	PROPN
ftr-395	945	17	tax	tax	NOUN
ftr-395	945	18	in	in	ADP
ftr-395	945	19	camps	camp	NOUN
ftr-395	945	20	newfound	newfound	VERB
ftr-395	945	21	,	,	PUNCT
ftr-395	945	22	the	the	DET
ftr-395	945	23	tax	tax	NOUN
ftr-395	945	24	in	in	ADP
ftr-395	945	25	the	the	DET
ftr-395	945	26	case	case	NOUN
ftr-395	945	27	was	be	AUX
ftr-395	945	28	not	not	PART
ftr-395	945	29	truly	truly	ADV
ftr-395	945	30	an	an	DET
ftr-395	945	31	economic	economic	ADJ
ftr-395	945	32	protectionist	protectionist	ADJ
ftr-395	945	33	measure	measure	NOUN
ftr-395	945	34	in	in	ADP
ftr-395	945	35	the	the	DET
ftr-395	945	36	way	way	NOUN
ftr-395	945	37	that	that	PRON
ftr-395	945	38	aggressive	aggressive	ADJ
ftr-395	945	39	taxation	taxation	NOUN
ftr-395	945	40	of	of	ADP
ftr-395	945	41	interstate	interstate	ADJ
ftr-395	945	42	commuters	commuter	NOUN
ftr-395	945	43	is	be	AUX
ftr-395	945	44	protectionist	protectionist	ADJ
ftr-395	945	45	,	,	PUNCT
ftr-395	945	46	and	and	CCONJ
ftr-395	945	47	thus	thus	ADV
ftr-395	945	48	his	his	PRON
ftr-395	945	49	opposition	opposition	NOUN
ftr-395	945	50	to	to	ADP
ftr-395	945	51	the	the	DET
ftr-395	945	52	use	use	NOUN
ftr-395	945	53	of	of	ADP
ftr-395	945	54	the	the	DET
ftr-395	945	55	dormant	dormant	PROPN
ftr-395	945	56	commerce	commerce	PROPN
ftr-395	945	57	clause	clause	NOUN
ftr-395	945	58	doctrine	doctrine	NOUN
ftr-395	945	59	in	in	ADP
ftr-395	945	60	that	that	DET
ftr-395	945	61	situation	situation	NOUN
ftr-395	945	62	is	be	AUX
ftr-395	945	63	unlikely	unlikely	ADJ
ftr-395	945	64	to	to	PART
ftr-395	945	65	carry	carry	VERB
ftr-395	945	66	over	over	ADP
ftr-395	945	67	to	to	ADP
ftr-395	945	68	a	a	DET
ftr-395	945	69	commuter	commuter	NOUN
ftr-395	945	70	tax	tax	NOUN
ftr-395	945	71	apportionment	apportionment	NOUN
ftr-395	945	72	situation	situation	NOUN
ftr-395	945	73	.	.	PUNCT
ftr-395	946	1	scalia	scalia	PROPN
ftr-395	946	2	thought	think	VERB
ftr-395	946	3	that	that	SCONJ
ftr-395	946	4	the	the	DET
ftr-395	946	5	maine	maine	PROPN
ftr-395	946	6	statute	statute	NOUN
ftr-395	946	7	was	be	AUX
ftr-395	946	8	best	well	ADV
ftr-395	946	9	viewed	view	VERB
ftr-395	946	10	as	as	ADP
ftr-395	946	11	"	"	PUNCT
ftr-395	946	12	a	a	DET
ftr-395	946	13	narrow	narrow	ADJ
ftr-395	946	14	exemption	exemption	NOUN
ftr-395	946	15	for	for	ADP
ftr-395	946	16	organizations	organization	NOUN
ftr-395	946	17	that	that	PRON
ftr-395	946	18	provided	provide	VERB
ftr-395	946	19	services	service	NOUN
ftr-395	946	20	the	the	DET
ftr-395	946	21	state	state	NOUN
ftr-395	946	22	might	might	AUX
ftr-395	946	23	otherwise	otherwise	ADV
ftr-395	946	24	provide	provide	VERB
ftr-395	946	25	.	.	PUNCT
ftr-395	947	1	,	,	PUNCT
ftr-395	947	2	216	216	NUM
ftr-395	947	3	he	he	PRON
ftr-395	947	4	did	do	AUX
ftr-395	947	5	not	not	PART
ftr-395	947	6	think	think	VERB
ftr-395	947	7	that	that	SCONJ
ftr-395	947	8	providing	provide	VERB
ftr-395	947	9	a	a	DET
ftr-395	947	10	tax	tax	NOUN
ftr-395	947	11	break	break	NOUN
ftr-395	947	12	to	to	ADP
ftr-395	947	13	an	an	DET
ftr-395	947	14	organization	organization	NOUN
ftr-395	947	15	that	that	PRON
ftr-395	947	16	relieved	relieve	VERB
ftr-395	947	17	the	the	DET
ftr-395	947	18	state	state	NOUN
ftr-395	947	19	of	of	ADP
ftr-395	947	20	providing	provide	VERB
ftr-395	947	21	217social	217social	PROPN
ftr-395	947	22	services	service	NOUN
ftr-395	947	23	was	be	AUX
ftr-395	947	24	something	something	PRON
ftr-395	947	25	that	that	PRON
ftr-395	947	26	implicates	implicate	VERB
ftr-395	947	27	interstate	interstate	ADJ
ftr-395	947	28	commerce	commerce	NOUN
ftr-395	947	29	.	.	PUNCT
ftr-395	948	1	the	the	DET
ftr-395	948	2	concept	concept	NOUN
ftr-395	948	3	that	that	SCONJ
ftr-395	948	4	the	the	DET
ftr-395	948	5	commerce	commerce	NOUN
ftr-395	948	6	clause	clause	NOUN
ftr-395	948	7	protects	protect	VERB
ftr-395	948	8	the	the	DET
ftr-395	948	9	right	right	NOUN
ftr-395	948	10	of	of	ADP
ftr-395	948	11	every	every	DET
ftr-395	948	12	farmer	farmer	NOUN
ftr-395	948	13	and	and	CCONJ
ftr-395	948	14	craftsman	craftsman	NOUN
ftr-395	948	15	to	to	PART
ftr-395	948	16	have	have	AUX
ftr-395	948	17	free	free	ADJ
ftr-395	948	18	access	access	NOUN
ftr-395	948	19	to	to	ADP
ftr-395	948	20	every	every	DET
ftr-395	948	21	market	market	NOUN
ftr-395	948	22	in	in	ADP
ftr-395	948	23	the	the	DET
ftr-395	948	24	nation	nation	NOUN
ftr-395	948	25	is	be	AUX
ftr-395	948	26	not	not	PART
ftr-395	948	27	just	just	ADV
ftr-395	948	28	an	an	DET
ftr-395	948	29	anachronism	anachronism	NOUN
ftr-395	948	30	;	;	PUNCT
ftr-395	948	31	the	the	DET
ftr-395	948	32	concept	concept	NOUN
ftr-395	948	33	is	be	AUX
ftr-395	948	34	commonplace	commonplace	ADJ
ftr-395	948	35	in	in	ADP
ftr-395	948	36	judicial	judicial	ADJ
ftr-395	948	37	decisions	decision	NOUN
ftr-395	948	38	today	today	NOUN
ftr-395	948	39	.	.	PUNCT
ftr-395	949	1	the	the	DET
ftr-395	949	2	eighth	eighth	ADJ
ftr-395	949	3	circuit	circuit	NOUN
ftr-395	949	4	decided	decide	VERB
ftr-395	949	5	jones	jones	PROPN
ftr-395	949	6	v.	v.	PROPN
ftr-395	949	7	gale	gale	PROPN
ftr-395	949	8	in	in	ADP
ftr-395	949	9	2006	2006	NUM
ftr-395	949	10	,	,	PUNCT
ftr-395	949	11	holding	hold	VERB
ftr-395	949	12	that	that	SCONJ
ftr-395	949	13	a	a	DET
ftr-395	949	14	nebraska	nebraska	PROPN
ftr-395	949	15	constitutional	constitutional	ADJ
ftr-395	949	16	amendment	amendment	NOUN
ftr-395	949	17	prohibiting	prohibit	VERB
ftr-395	949	18	corporations	corporation	NOUN
ftr-395	949	19	or	or	CCONJ
ftr-395	949	20	syndicates	syndicate	NOUN
ftr-395	949	21	from	from	ADP
ftr-395	949	22	acquiring	acquire	VERB
ftr-395	949	23	interests	interest	NOUN
ftr-395	949	24	in	in	ADP
ftr-395	949	25	nebraska	nebraska	PROPN
ftr-395	949	26	real	real	ADJ
ftr-395	949	27	estate	estate	NOUN
ftr-395	949	28	used	use	VERB
ftr-395	949	29	for	for	ADP
ftr-395	949	30	farming	farming	NOUN
ftr-395	949	31	or	or	CCONJ
ftr-395	949	32	ranching	ranch	VERB
ftr-395	949	33	(	(	PUNCT
ftr-395	949	34	with	with	ADP
ftr-395	949	35	certain	certain	ADJ
ftr-395	949	36	exceptions	exception	NOUN
ftr-395	949	37	)	)	PUNCT
ftr-395	949	38	violated	violate	VERB
ftr-395	949	39	the	the	DET
ftr-395	949	40	dormant	dormant	PROPN
ftr-395	949	41	commerce	commerce	PROPN
ftr-395	949	42	clause	clause	NOUN
ftr-395	949	43	by	by	ADP
ftr-395	949	44	favoring	favor	VERB
ftr-395	949	45	nebraska	nebraska	PROPN
ftr-395	949	46	residents	resident	NOUN
ftr-395	949	47	and	and	CCONJ
ftr-395	949	48	people	people	NOUN
ftr-395	949	49	who	who	PRON
ftr-395	949	50	were	be	AUX
ftr-395	949	51	in	in	ADP
ftr-395	949	52	close	close	ADJ
ftr-395	949	53	enough	enough	ADJ
ftr-395	949	54	proximity	proximity	NOUN
ftr-395	949	55	to	to	ADP
ftr-395	949	56	nebraska	nebraska	PROPN
ftr-395	949	57	farms	farm	NOUN
ftr-395	949	58	and	and	CCONJ
ftr-395	949	59	ranches	ranch	NOUN
ftr-395	949	60	to	to	PART
ftr-395	949	61	make	make	VERB
ftr-395	949	62	a	a	DET
ftr-395	949	63	daily	daily	ADJ
ftr-395	949	64	commute.21	commute.21	NOUN
ftr-395	949	65	8	8	NUM
ftr-395	949	66	the	the	DET
ftr-395	949	67	court	court	NOUN
ftr-395	949	68	214	214	NUM
ftr-395	949	69	.	.	PUNCT
ftr-395	950	1	see	see	VERB
ftr-395	950	2	hellerstein	hellerstein	NOUN
ftr-395	950	3	&	&	CCONJ
ftr-395	950	4	hellerstein	hellerstein	PROPN
ftr-395	950	5	,	,	PUNCT
ftr-395	950	6	supra	supra	PROPN
ftr-395	950	7	note	note	NOUN
ftr-395	950	8	7	7	NUM
ftr-395	950	9	,	,	PUNCT
ftr-395	950	10	at	at	ADP
ftr-395	950	11	206	206	NUM
ftr-395	950	12	.	.	PUNCT
ftr-395	951	1	215	215	NUM
ftr-395	951	2	.	.	PUNCT
ftr-395	952	1	camps	camp	NOUN
ftr-395	952	2	newfound	newfound	VERB
ftr-395	952	3	/	/	SYM
ftr-395	952	4	owatonna	owatonna	PROPN
ftr-395	952	5	,	,	PUNCT
ftr-395	952	6	520	520	NUM
ftr-395	952	7	u.s	u.s	PROPN
ftr-395	952	8	.	.	PROPN
ftr-395	953	1	at	at	ADP
ftr-395	953	2	595	595	NUM
ftr-395	953	3	(	(	PUNCT
ftr-395	953	4	scalia	scalia	PROPN
ftr-395	953	5	,	,	PUNCT
ftr-395	953	6	j.	j.	PROPN
ftr-395	953	7	,	,	PUNCT
ftr-395	953	8	dissenting	dissent	VERB
ftr-395	953	9	)	)	PUNCT
ftr-395	953	10	.	.	PUNCT
ftr-395	954	1	216	216	NUM
ftr-395	954	2	.	.	PUNCT
ftr-395	954	3	karin	karin	PROPN
ftr-395	954	4	j.	j.	PROPN
ftr-395	954	5	kysilka	kysilka	PROPN
ftr-395	954	6	,	,	PUNCT
ftr-395	954	7	recent	recent	ADJ
ftr-395	954	8	development	development	NOUN
ftr-395	954	9	:	:	PUNCT
ftr-395	954	10	a	a	DET
ftr-395	954	11	jurisdictional	jurisdictional	ADJ
ftr-395	954	12	vacuum	vacuum	NOUN
ftr-395	954	13	in	in	ADP
ftr-395	954	14	the	the	DET
ftr-395	954	15	wake	wake	NOUN
ftr-395	954	16	of	of	ADP
ftr-395	954	17	camps	camp	NOUN
ftr-395	954	18	newfound	newfound	VERB
ftr-395	954	19	/	/	SYM
ftr-395	954	20	owatonna	owatonna	PROPN
ftr-395	954	21	?	?	PUNCT
ftr-395	954	22	,	,	PUNCT
ftr-395	954	23	21	21	NUM
ftr-395	954	24	harv	harv	NOUN
ftr-395	954	25	.	.	PUNCT
ftr-395	955	1	j.	j.	PROPN
ftr-395	955	2	l.	l.	PROPN
ftr-395	955	3	&	&	CCONJ
ftr-395	955	4	pub	pub	PROPN
ftr-395	955	5	.	.	PUNCT
ftr-395	956	1	pol'y	pol'y	NOUN
ftr-395	956	2	288	288	NUM
ftr-395	956	3	,	,	PUNCT
ftr-395	956	4	294	294	NUM
ftr-395	956	5	(	(	PUNCT
ftr-395	956	6	1997	1997	NUM
ftr-395	956	7	)	)	PUNCT
ftr-395	956	8	.	.	PUNCT
ftr-395	957	1	217	217	NUM
ftr-395	957	2	.	.	PUNCT
ftr-395	958	1	i	i	PRON
ftr-395	958	2	d.	d.	PROPN
ftr-395	958	3	at	at	ADP
ftr-395	958	4	294	294	NUM
ftr-395	958	5	.	.	PUNCT
ftr-395	959	1	218	218	NUM
ftr-395	959	2	.	.	PUNCT
ftr-395	960	1	jones	jones	PROPN
ftr-395	960	2	v.	v.	PROPN
ftr-395	960	3	gale	gale	PROPN
ftr-395	960	4	,	,	PUNCT
ftr-395	960	5	470	470	NUM
ftr-395	960	6	,	,	PUNCT
ftr-395	960	7	f.3d	f.3d	NUM
ftr-395	960	8	1261	1261	NUM
ftr-395	960	9	,	,	PUNCT
ftr-395	960	10	1264	1264	NUM
ftr-395	960	11	-	-	SYM
ftr-395	960	12	65	65	NUM
ftr-395	960	13	(	(	PUNCT
ftr-395	960	14	8th	8th	ADJ
ftr-395	960	15	cir	cir	NOUN
ftr-395	960	16	.	.	PUNCT
ftr-395	960	17	2006	2006	NUM
ftr-395	960	18	)	)	PUNCT
ftr-395	960	19	.	.	PUNCT
ftr-395	961	1	[	[	X
ftr-395	961	2	vol	vol	NOUN
ftr-395	961	3	8:8	8:8	NUM
ftr-395	961	4	tax	tax	NOUN
ftr-395	961	5	my	my	PRON
ftr-395	961	6	ride	ride	NOUN
ftr-395	961	7	particularly	particularly	ADV
ftr-395	961	8	noted	note	VERB
ftr-395	961	9	the	the	DET
ftr-395	961	10	advertisements	advertisement	NOUN
ftr-395	961	11	that	that	PRON
ftr-395	961	12	had	have	AUX
ftr-395	961	13	run	run	VERB
ftr-395	961	14	during	during	ADP
ftr-395	961	15	the	the	DET
ftr-395	961	16	ballot	ballot	NOUN
ftr-395	961	17	initiative	initiative	NOUN
ftr-395	961	18	to	to	PART
ftr-395	961	19	adopt	adopt	VERB
ftr-395	961	20	the	the	DET
ftr-395	961	21	constitutional	constitutional	ADJ
ftr-395	961	22	provision	provision	NOUN
ftr-395	961	23	,	,	PUNCT
ftr-395	961	24	which	which	PRON
ftr-395	961	25	encouraged	encourage	VERB
ftr-395	961	26	people	people	NOUN
ftr-395	961	27	to	to	PART
ftr-395	961	28	vote	vote	VERB
ftr-395	961	29	for	for	ADP
ftr-395	961	30	it	it	PRON
ftr-395	961	31	in	in	ADP
ftr-395	961	32	order	order	NOUN
ftr-395	961	33	to	to	PART
ftr-395	961	34	"	"	PUNCT
ftr-395	961	35	send	send	VERB
ftr-395	961	36	a	a	DET
ftr-395	961	37	message	message	NOUN
ftr-395	961	38	to	to	ADP
ftr-395	961	39	those	those	DET
ftr-395	961	40	rich	rich	ADJ
ftr-395	961	41	out	out	ADP
ftr-395	961	42	-	-	PUNCT
ftr-395	961	43	of	of	ADP
ftr-395	961	44	-	-	PUNCT
ftr-395	961	45	state	state	NOUN
ftr-395	961	46	corporations	corporation	NOUN
ftr-395	961	47	.	.	PUNCT
ftr-395	962	1	,	,	PUNCT
ftr-395	962	2	219	219	NUM
ftr-395	962	3	the	the	DET
ftr-395	962	4	court	court	NOUN
ftr-395	962	5	did	do	AUX
ftr-395	962	6	not	not	PART
ftr-395	962	7	find	find	VERB
ftr-395	962	8	any	any	PRON
ftr-395	962	9	of	of	ADP
ftr-395	962	10	the	the	DET
ftr-395	962	11	state	state	NOUN
ftr-395	962	12	's	's	PART
ftr-395	962	13	proffered	proffer	VERB
ftr-395	962	14	non	non	ADJ
ftr-395	962	15	-	-	ADJ
ftr-395	962	16	discriminatory	discriminatory	ADJ
ftr-395	962	17	reasons	reason	NOUN
ftr-395	962	18	for	for	ADP
ftr-395	962	19	adopting	adopt	VERB
ftr-395	962	20	the	the	DET
ftr-395	962	21	provision	provision	NOUN
ftr-395	962	22	to	to	PART
ftr-395	962	23	outweigh	outweigh	VERB
ftr-395	962	24	the	the	DET
ftr-395	962	25	harm	harm	NOUN
ftr-395	962	26	done	do	VERB
ftr-395	962	27	by	by	ADP
ftr-395	962	28	denying	deny	VERB
ftr-395	962	29	non	non	ADJ
ftr-395	962	30	-	-	ADJ
ftr-395	962	31	residents	resident	NOUN
ftr-395	962	32	access	access	NOUN
ftr-395	962	33	to	to	ADP
ftr-395	962	34	the	the	DET
ftr-395	962	35	nebraska	nebraska	PROPN
ftr-395	962	36	farm	farm	NOUN
ftr-395	962	37	market.220	market.220	VERB
ftr-395	962	38	the	the	DET
ftr-395	962	39	jones	jones	PROPN
ftr-395	962	40	v.	v.	PROPN
ftr-395	962	41	gale	gale	PROPN
ftr-395	962	42	decision	decision	NOUN
ftr-395	962	43	explicitly	explicitly	ADV
ftr-395	962	44	applies	apply	VERB
ftr-395	962	45	the	the	DET
ftr-395	962	46	commerce	commerce	PROPN
ftr-395	962	47	clause	clause	NOUN
ftr-395	962	48	to	to	ADP
ftr-395	962	49	interstate	interstate	ADJ
ftr-395	962	50	commuters	commuter	NOUN
ftr-395	962	51	.	.	PUNCT
ftr-395	963	1	as	as	SCONJ
ftr-395	963	2	commuting	commute	VERB
ftr-395	963	3	across	across	ADP
ftr-395	963	4	state	state	NOUN
ftr-395	963	5	lines	line	NOUN
ftr-395	963	6	becomes	become	VERB
ftr-395	963	7	a	a	DET
ftr-395	963	8	more	more	ADV
ftr-395	963	9	common	common	ADJ
ftr-395	963	10	work	work	NOUN
ftr-395	963	11	arrangement	arrangement	NOUN
ftr-395	963	12	,	,	PUNCT
ftr-395	963	13	states	state	NOUN
ftr-395	963	14	are	be	AUX
ftr-395	963	15	unsurprisingly	unsurprisingly	ADV
ftr-395	963	16	able	able	ADJ
ftr-395	963	17	to	to	PART
ftr-395	963	18	take	take	VERB
ftr-395	963	19	advantage	advantage	NOUN
ftr-395	963	20	of	of	ADP
ftr-395	963	21	the	the	DET
ftr-395	963	22	situation	situation	NOUN
ftr-395	963	23	to	to	PART
ftr-395	963	24	reap	reap	VERB
ftr-395	963	25	more	more	ADJ
ftr-395	963	26	than	than	SCONJ
ftr-395	963	27	may	may	AUX
ftr-395	963	28	be	be	AUX
ftr-395	963	29	fair	fair	ADJ
ftr-395	963	30	from	from	ADP
ftr-395	963	31	non	non	ADJ
ftr-395	963	32	-	-	ADJ
ftr-395	963	33	resident	resident	ADJ
ftr-395	963	34	employees	employee	NOUN
ftr-395	963	35	.	.	PUNCT
ftr-395	964	1	the	the	DET
ftr-395	964	2	world	world	NOUN
ftr-395	964	3	of	of	ADP
ftr-395	964	4	work	work	NOUN
ftr-395	964	5	has	have	AUX
ftr-395	964	6	changed	change	VERB
ftr-395	964	7	since	since	SCONJ
ftr-395	964	8	the	the	DET
ftr-395	964	9	time	time	NOUN
ftr-395	964	10	of	of	ADP
ftr-395	964	11	the	the	DET
ftr-395	964	12	drafting	drafting	NOUN
ftr-395	964	13	of	of	ADP
ftr-395	964	14	the	the	DET
ftr-395	964	15	constitution.221	constitution.221	NOUN
ftr-395	964	16	people	people	NOUN
ftr-395	964	17	are	be	AUX
ftr-395	964	18	able	able	ADJ
ftr-395	964	19	to	to	PART
ftr-395	964	20	live	live	VERB
ftr-395	964	21	in	in	ADP
ftr-395	964	22	one	one	NUM
ftr-395	964	23	state	state	NOUN
ftr-395	964	24	and	and	CCONJ
ftr-395	964	25	work	work	NOUN
ftr-395	964	26	in	in	ADP
ftr-395	964	27	a	a	DET
ftr-395	964	28	place	place	NOUN
ftr-395	964	29	much	much	ADV
ftr-395	964	30	farther	far	ADV
ftr-395	964	31	away	away	ADV
ftr-395	964	32	than	than	SCONJ
ftr-395	964	33	would	would	AUX
ftr-395	964	34	have	have	AUX
ftr-395	964	35	been	be	AUX
ftr-395	964	36	possible	possible	ADJ
ftr-395	964	37	years	year	NOUN
ftr-395	964	38	ago.222	ago.222	NOUN
ftr-395	964	39	as	as	SCONJ
ftr-395	964	40	cities	city	NOUN
ftr-395	964	41	and	and	CCONJ
ftr-395	964	42	states	state	NOUN
ftr-395	964	43	compete	compete	VERB
ftr-395	964	44	to	to	PART
ftr-395	964	45	attract	attract	VERB
ftr-395	964	46	workers	worker	NOUN
ftr-395	964	47	to	to	PART
ftr-395	964	48	strengthen	strengthen	VERB
ftr-395	964	49	their	their	PRON
ftr-395	964	50	economies,223	economies,223	NOUN
ftr-395	964	51	they	they	PRON
ftr-395	964	52	also	also	ADV
ftr-395	964	53	face	face	VERB
ftr-395	964	54	the	the	DET
ftr-395	964	55	increasing	increase	VERB
ftr-395	964	56	ability	ability	NOUN
ftr-395	964	57	of	of	ADP
ftr-395	964	58	workers	worker	NOUN
ftr-395	964	59	to	to	PART
ftr-395	964	60	separate	separate	VERB
ftr-395	964	61	the	the	DET
ftr-395	964	62	choice	choice	NOUN
ftr-395	964	63	of	of	ADP
ftr-395	964	64	where	where	SCONJ
ftr-395	964	65	to	to	PART
ftr-395	964	66	live	live	VERB
ftr-395	964	67	from	from	ADP
ftr-395	964	68	the	the	DET
ftr-395	964	69	choice	choice	NOUN
ftr-395	964	70	of	of	ADP
ftr-395	964	71	where	where	SCONJ
ftr-395	964	72	to	to	ADP
ftr-395	964	73	work.224	work.224	NOUN
ftr-395	964	74	by	by	ADP
ftr-395	964	75	placing	place	VERB
ftr-395	964	76	a	a	DET
ftr-395	964	77	greater	great	ADJ
ftr-395	964	78	tax	tax	NOUN
ftr-395	964	79	burden	burden	NOUN
ftr-395	964	80	on	on	ADP
ftr-395	964	81	people	people	NOUN
ftr-395	964	82	who	who	PRON
ftr-395	964	83	work	work	VERB
ftr-395	964	84	in	in	ADP
ftr-395	964	85	their	their	PRON
ftr-395	964	86	state	state	NOUN
ftr-395	964	87	but	but	CCONJ
ftr-395	964	88	not	not	PART
ftr-395	964	89	live	live	VERB
ftr-395	964	90	there	there	ADV
ftr-395	964	91	,	,	PUNCT
ftr-395	964	92	states	state	NOUN
ftr-395	964	93	with	with	ADP
ftr-395	964	94	many	many	ADJ
ftr-395	964	95	commuter	commuter	NOUN
ftr-395	964	96	employees	employee	NOUN
ftr-395	964	97	are	be	AUX
ftr-395	964	98	able	able	ADJ
ftr-395	964	99	to	to	PART
ftr-395	964	100	provide	provide	VERB
ftr-395	964	101	themselves	themselves	PRON
ftr-395	964	102	with	with	ADP
ftr-395	964	103	some	some	DET
ftr-395	964	104	protection	protection	NOUN
ftr-395	964	105	in	in	ADP
ftr-395	964	106	the	the	DET
ftr-395	964	107	market	market	NOUN
ftr-395	964	108	for	for	ADP
ftr-395	964	109	residents	resident	NOUN
ftr-395	964	110	,	,	PUNCT
ftr-395	964	111	as	as	ADV
ftr-395	964	112	well	well	ADV
ftr-395	964	113	as	as	ADP
ftr-395	964	114	the	the	DET
ftr-395	964	115	market	market	NOUN
ftr-395	964	116	for	for	ADP
ftr-395	964	117	workers,225	workers,225	PROPN
ftr-395	964	118	in	in	ADP
ftr-395	964	119	contravention	contravention	NOUN
ftr-395	964	120	of	of	ADP
ftr-395	964	121	the	the	DET
ftr-395	964	122	principles	principle	NOUN
ftr-395	964	123	behind	behind	ADP
ftr-395	964	124	the	the	DET
ftr-395	964	125	commerce	commerce	NOUN
ftr-395	964	126	clause.226	clause.226	NOUN
ftr-395	964	127	219	219	NUM
ftr-395	964	128	.	.	PUNCT
ftr-395	965	1	see	see	VERB
ftr-395	965	2	i	i	PRON
ftr-395	965	3	d.	d.	PROPN
ftr-395	965	4	at	at	ADP
ftr-395	965	5	1270	1270	NUM
ftr-395	965	6	.	.	PUNCT
ftr-395	966	1	220	220	NUM
ftr-395	966	2	.	.	PUNCT
ftr-395	967	1	i	i	PRON
ftr-395	967	2	d.	d.	PROPN
ftr-395	967	3	at	at	ADP
ftr-395	967	4	1267	1267	NUM
ftr-395	967	5	-	-	SYM
ftr-395	967	6	69	69	NUM
ftr-395	967	7	.	.	PUNCT
ftr-395	968	1	the	the	DET
ftr-395	968	2	jones	jones	PROPN
ftr-395	968	3	v.	v.	PROPN
ftr-395	968	4	gale	gale	PROPN
ftr-395	968	5	decision	decision	NOUN
ftr-395	968	6	is	be	AUX
ftr-395	968	7	open	open	ADJ
ftr-395	968	8	to	to	ADP
ftr-395	968	9	criticism	criticism	NOUN
ftr-395	968	10	on	on	ADP
ftr-395	968	11	a	a	DET
ftr-395	968	12	number	number	NOUN
ftr-395	968	13	of	of	ADP
ftr-395	968	14	counts	count	NOUN
ftr-395	968	15	-	-	PUNCT
ftr-395	968	16	including	include	VERB
ftr-395	968	17	the	the	DET
ftr-395	968	18	court	court	NOUN
ftr-395	968	19	's	's	PART
ftr-395	968	20	questionable	questionable	ADJ
ftr-395	968	21	assessment	assessment	NOUN
ftr-395	968	22	that	that	SCONJ
ftr-395	968	23	the	the	DET
ftr-395	968	24	anticorporate	anticorporate	ADJ
ftr-395	968	25	farming	farming	NOUN
ftr-395	968	26	provision	provision	NOUN
ftr-395	968	27	purposefully	purposefully	ADV
ftr-395	968	28	discriminated	discriminate	VERB
ftr-395	968	29	against	against	ADP
ftr-395	968	30	interstate	interstate	ADJ
ftr-395	968	31	commerce	commerce	NOUN
ftr-395	968	32	.	.	PUNCT
ftr-395	969	1	the	the	DET
ftr-395	969	2	case	case	NOUN
ftr-395	969	3	is	be	AUX
ftr-395	969	4	cited	cite	VERB
ftr-395	969	5	here	here	ADV
ftr-395	969	6	not	not	PART
ftr-395	969	7	because	because	SCONJ
ftr-395	969	8	it	it	PRON
ftr-395	969	9	is	be	AUX
ftr-395	969	10	necessarily	necessarily	ADV
ftr-395	969	11	a	a	DET
ftr-395	969	12	persuasive	persuasive	ADJ
ftr-395	969	13	example	example	NOUN
ftr-395	969	14	of	of	ADP
ftr-395	969	15	dormant	dormant	PROPN
ftr-395	969	16	commerce	commerce	PROPN
ftr-395	969	17	clause	clause	NOUN
ftr-395	969	18	jurisprudence	jurisprudence	NOUN
ftr-395	969	19	,	,	PUNCT
ftr-395	969	20	but	but	CCONJ
ftr-395	969	21	simply	simply	ADV
ftr-395	969	22	to	to	PART
ftr-395	969	23	illustrate	illustrate	VERB
ftr-395	969	24	how	how	SCONJ
ftr-395	969	25	courts	court	NOUN
ftr-395	969	26	are	be	AUX
ftr-395	969	27	analyzing	analyze	VERB
ftr-395	969	28	the	the	DET
ftr-395	969	29	issue	issue	NOUN
ftr-395	969	30	.	.	PUNCT
ftr-395	970	1	221	221	NUM
ftr-395	970	2	.	.	PUNCT
ftr-395	971	1	see	see	VERB
ftr-395	971	2	generally	generally	ADV
ftr-395	971	3	hellerstein	hellerstein	PROPN
ftr-395	971	4	&	&	CCONJ
ftr-395	971	5	hellerstein	hellerstein	PROPN
ftr-395	971	6	,	,	PUNCT
ftr-395	971	7	supra	supra	PROPN
ftr-395	971	8	note	note	PROPN
ftr-395	971	9	8	8	NUM
ftr-395	971	10	,	,	PUNCT
ftr-395	971	11	at	at	ADP
ftr-395	971	12	192	192	NUM
ftr-395	971	13	(	(	PUNCT
ftr-395	971	14	"	"	PUNCT
ftr-395	971	15	with	with	ADP
ftr-395	971	16	the	the	DET
ftr-395	971	17	rapid	rapid	ADJ
ftr-395	971	18	growth	growth	NOUN
ftr-395	971	19	of	of	ADP
ftr-395	971	20	large	large	ADJ
ftr-395	971	21	-	-	PUNCT
ftr-395	971	22	scale	scale	NOUN
ftr-395	971	23	industry	industry	NOUN
ftr-395	971	24	and	and	CCONJ
ftr-395	971	25	the	the	DET
ftr-395	971	26	foreshortening	foreshortening	NOUN
ftr-395	971	27	of	of	ADP
ftr-395	971	28	distances	distance	NOUN
ftr-395	971	29	through	through	ADP
ftr-395	971	30	modem	modem	NOUN
ftr-395	971	31	transportation	transportation	NOUN
ftr-395	971	32	and	and	CCONJ
ftr-395	971	33	communication	communication	NOUN
ftr-395	971	34	,	,	PUNCT
ftr-395	971	35	state	state	NOUN
ftr-395	971	36	lines	line	NOUN
ftr-395	971	37	lost	lose	VERB
ftr-395	971	38	much	much	ADJ
ftr-395	971	39	of	of	ADP
ftr-395	971	40	their	their	PRON
ftr-395	971	41	economic	economic	ADJ
ftr-395	971	42	importance	importance	NOUN
ftr-395	971	43	.	.	PUNCT
ftr-395	972	1	at	at	ADP
ftr-395	972	2	the	the	DET
ftr-395	972	3	same	same	ADJ
ftr-395	972	4	time	time	NOUN
ftr-395	972	5	the	the	DET
ftr-395	972	6	increasing	increase	VERB
ftr-395	972	7	demands	demand	NOUN
ftr-395	972	8	upon	upon	SCONJ
ftr-395	972	9	the	the	DET
ftr-395	972	10	states	state	NOUN
ftr-395	972	11	for	for	ADP
ftr-395	972	12	schools	school	NOUN
ftr-395	972	13	,	,	PUNCT
ftr-395	972	14	roads	road	NOUN
ftr-395	972	15	,	,	PUNCT
ftr-395	972	16	relief	relief	NOUN
ftr-395	972	17	,	,	PUNCT
ftr-395	972	18	and	and	CCONJ
ftr-395	972	19	other	other	ADJ
ftr-395	972	20	social	social	ADJ
ftr-395	972	21	services	service	NOUN
ftr-395	972	22	forced	force	VERB
ftr-395	972	23	them	they	PRON
ftr-395	972	24	to	to	PART
ftr-395	972	25	seek	seek	VERB
ftr-395	972	26	out	out	ADP
ftr-395	972	27	every	every	DET
ftr-395	972	28	available	available	ADJ
ftr-395	972	29	source	source	NOUN
ftr-395	972	30	of	of	ADP
ftr-395	972	31	revenue	revenue	NOUN
ftr-395	972	32	.	.	PUNCT
ftr-395	972	33	"	"	PUNCT
ftr-395	972	34	)	)	PUNCT
ftr-395	973	1	222	222	X
ftr-395	973	2	.	.	PUNCT
ftr-395	974	1	see	see	VERB
ftr-395	974	2	,	,	PUNCT
ftr-395	974	3	e.g.	e.g.	ADV
ftr-395	974	4	,	,	PUNCT
ftr-395	974	5	david	david	PROPN
ftr-395	974	6	schultz	schultz	PROPN
ftr-395	974	7	,	,	PUNCT
ftr-395	974	8	16	16	NUM
ftr-395	974	9	touro	touro	PROPN
ftr-395	974	10	l.	l.	PROPN
ftr-395	974	11	rev	rev	PROPN
ftr-395	974	12	.	.	PROPN
ftr-395	974	13	435	435	NUM
ftr-395	974	14	,	,	PUNCT
ftr-395	974	15	435	435	NUM
ftr-395	974	16	(	(	PUNCT
ftr-395	974	17	2000	2000	NUM
ftr-395	974	18	)	)	PUNCT
ftr-395	974	19	(	(	PUNCT
ftr-395	974	20	"	"	PUNCT
ftr-395	974	21	the	the	DET
ftr-395	974	22	nature	nature	NOUN
ftr-395	974	23	of	of	ADP
ftr-395	974	24	work	work	NOUN
ftr-395	974	25	and	and	CCONJ
ftr-395	974	26	employment	employment	NOUN
ftr-395	974	27	in	in	ADP
ftr-395	974	28	america	america	PROPN
ftr-395	974	29	has	have	AUX
ftr-395	974	30	changed	change	VERB
ftr-395	974	31	dramatically	dramatically	ADV
ftr-395	974	32	in	in	ADP
ftr-395	974	33	the	the	DET
ftr-395	974	34	last	last	ADJ
ftr-395	974	35	twenty	twenty	NUM
ftr-395	974	36	to	to	PART
ftr-395	974	37	thirty	thirty	NUM
ftr-395	974	38	years	year	NOUN
ftr-395	974	39	....	....	PUNCT
ftr-395	975	1	people	people	NOUN
ftr-395	975	2	often	often	ADV
ftr-395	975	3	choose	choose	VERB
ftr-395	975	4	or	or	CCONJ
ftr-395	975	5	are	be	AUX
ftr-395	975	6	required	require	VERB
ftr-395	975	7	to	to	PART
ftr-395	975	8	work	work	VERB
ftr-395	975	9	in	in	ADP
ftr-395	975	10	certain	certain	ADJ
ftr-395	975	11	places	place	NOUN
ftr-395	975	12	that	that	PRON
ftr-395	975	13	are	be	AUX
ftr-395	975	14	located	locate	VERB
ftr-395	975	15	in	in	ADP
ftr-395	975	16	a	a	DET
ftr-395	975	17	different	different	ADJ
ftr-395	975	18	jurisdiction	jurisdiction	NOUN
ftr-395	975	19	,	,	PUNCT
ftr-395	975	20	county	county	NOUN
ftr-395	975	21	,	,	PUNCT
ftr-395	975	22	or	or	CCONJ
ftr-395	975	23	state	state	NOUN
ftr-395	975	24	from	from	ADP
ftr-395	975	25	where	where	SCONJ
ftr-395	975	26	they	they	PRON
ftr-395	975	27	live	live	VERB
ftr-395	975	28	.	.	PUNCT
ftr-395	975	29	"	"	PUNCT
ftr-395	975	30	)	)	PUNCT
ftr-395	975	31	.	.	PUNCT
ftr-395	976	1	223	223	NUM
ftr-395	976	2	.	.	PUNCT
ftr-395	977	1	see	see	VERB
ftr-395	977	2	,	,	PUNCT
ftr-395	977	3	e.g.	e.g.	ADV
ftr-395	977	4	,	,	PUNCT
ftr-395	977	5	shaila	shaila	PROPN
ftr-395	977	6	dewan	dewan	PROPN
ftr-395	977	7	,	,	PUNCT
ftr-395	977	8	cities	city	NOUN
ftr-395	977	9	compete	compete	VERB
ftr-395	977	10	in	in	ADP
ftr-395	977	11	hipness	hipness	NOUN
ftr-395	977	12	battle	battle	NOUN
ftr-395	977	13	to	to	PART
ftr-395	977	14	attract	attract	VERB
ftr-395	977	15	young	young	ADJ
ftr-395	977	16	,	,	PUNCT
ftr-395	977	17	n.y	n.y	PROPN
ftr-395	977	18	.	.	PROPN
ftr-395	977	19	times	times	PROPN
ftr-395	977	20	,	,	PUNCT
ftr-395	977	21	nov	nov	PROPN
ftr-395	977	22	.	.	PROPN
ftr-395	977	23	25	25	NUM
ftr-395	977	24	,	,	PUNCT
ftr-395	977	25	2006	2006	NUM
ftr-395	977	26	,	,	PUNCT
ftr-395	977	27	at	at	ADP
ftr-395	977	28	al	al	PROPN
ftr-395	977	29	;	;	PUNCT
ftr-395	977	30	karen	karen	PROPN
ftr-395	977	31	brune	brune	PROPN
ftr-395	977	32	mathis	mathis	PROPN
ftr-395	977	33	,	,	PUNCT
ftr-395	977	34	to	to	PART
ftr-395	977	35	keep	keep	VERB
ftr-395	977	36	young	young	ADJ
ftr-395	977	37	workers	worker	NOUN
ftr-395	977	38	,	,	PUNCT
ftr-395	977	39	keep	keep	VERB
ftr-395	977	40	attention	attention	NOUN
ftr-395	977	41	on	on	ADP
ftr-395	977	42	downtown	downtown	NOUN
ftr-395	977	43	,	,	PUNCT
ftr-395	977	44	fla	fla	PROPN
ftr-395	977	45	.	.	PUNCT
ftr-395	978	1	times	times	PROPN
ftr-395	978	2	-	-	PUNCT
ftr-395	978	3	union	union	PROPN
ftr-395	978	4	(	(	PUNCT
ftr-395	978	5	jacksonville	jacksonville	PROPN
ftr-395	978	6	)	)	PUNCT
ftr-395	978	7	,	,	PUNCT
ftr-395	978	8	feb	feb	PROPN
ftr-395	978	9	.	.	PROPN
ftr-395	978	10	24	24	NUM
ftr-395	978	11	,	,	PUNCT
ftr-395	978	12	2006	2006	NUM
ftr-395	978	13	,	,	PUNCT
ftr-395	978	14	at	at	ADP
ftr-395	978	15	d1	d1	NOUN
ftr-395	978	16	.	.	PUNCT
ftr-395	979	1	224	224	NUM
ftr-395	979	2	.	.	PUNCT
ftr-395	980	1	see	see	VERB
ftr-395	980	2	schultz	schultz	PROPN
ftr-395	980	3	,	,	PUNCT
ftr-395	980	4	supra	supra	PROPN
ftr-395	980	5	note	note	PROPN
ftr-395	980	6	222	222	NUM
ftr-395	980	7	.	.	NOUN
ftr-395	981	1	225	225	NUM
ftr-395	981	2	.	.	PUNCT
ftr-395	982	1	see	see	VERB
ftr-395	982	2	dewan	dewan	PROPN
ftr-395	982	3	,	,	PUNCT
ftr-395	982	4	supra	supra	PROPN
ftr-395	982	5	note	note	PROPN
ftr-395	982	6	223	223	NUM
ftr-395	982	7	;	;	PUNCT
ftr-395	982	8	mathis	mathis	PROPN
ftr-395	982	9	,	,	PUNCT
ftr-395	982	10	supra	supra	PROPN
ftr-395	982	11	note	note	NOUN
ftr-395	982	12	223	223	NUM
ftr-395	982	13	.	.	PUNCT
ftr-395	983	1	cf	cf	NOUN
ftr-395	983	2	.	.	PUNCT
ftr-395	984	1	christina	christina	PROPN
ftr-395	984	2	gostomski	gostomski	PROPN
ftr-395	984	3	,	,	PUNCT
ftr-395	984	4	more	more	ADJ
ftr-395	984	5	local	local	ADJ
ftr-395	984	6	income	income	NOUN
ftr-395	984	7	taxes	taxis	NOUN
ftr-395	984	8	may	may	AUX
ftr-395	984	9	go	go	VERB
ftr-395	984	10	unpaid	unpaid	ADJ
ftr-395	984	11	,	,	PUNCT
ftr-395	984	12	moming	mome	VERB
ftr-395	984	13	call	call	NOUN
ftr-395	984	14	(	(	PUNCT
ftr-395	984	15	allentown	allentown	NOUN
ftr-395	984	16	,	,	PUNCT
ftr-395	984	17	2008	2008	NUM
ftr-395	984	18	]	]	PUNCT
ftr-395	984	19	florida	florida	PROPN
ftr-395	984	20	tax	tax	PROPN
ftr-395	984	21	review	review	NOUN
ftr-395	984	22	3	3	X
ftr-395	984	23	.	.	PUNCT
ftr-395	984	24	constitutional	constitutional	ADJ
ftr-395	984	25	overlap	overlap	NOUN
ftr-395	984	26	although	although	SCONJ
ftr-395	984	27	the	the	DET
ftr-395	984	28	commerce	commerce	NOUN
ftr-395	984	29	clause	clause	NOUN
ftr-395	984	30	"	"	PUNCT
ftr-395	984	31	provides	provide	VERB
ftr-395	984	32	the	the	DET
ftr-395	984	33	strongest	strong	ADJ
ftr-395	984	34	constitutional	constitutional	ADJ
ftr-395	984	35	bulwark	bulwark	NOUN
ftr-395	984	36	against	against	ADP
ftr-395	984	37	hostile	hostile	ADJ
ftr-395	984	38	state	state	NOUN
ftr-395	984	39	regulation	regulation	NOUN
ftr-395	984	40	and	and	CCONJ
ftr-395	984	41	taxation	taxation	NOUN
ftr-395	984	42	of	of	ADP
ftr-395	984	43	the	the	DET
ftr-395	984	44	national	national	ADJ
ftr-395	984	45	economy"227	economy"227	PROPN
ftr-395	984	46	it	it	PRON
ftr-395	984	47	is	be	AUX
ftr-395	984	48	not	not	PART
ftr-395	984	49	the	the	DET
ftr-395	984	50	only	only	ADJ
ftr-395	984	51	constitutional	constitutional	ADJ
ftr-395	984	52	norm	norm	NOUN
ftr-395	984	53	implicated	implicate	VERB
ftr-395	984	54	by	by	ADP
ftr-395	984	55	the	the	DET
ftr-395	984	56	situation	situation	NOUN
ftr-395	984	57	of	of	ADP
ftr-395	984	58	our	our	PRON
ftr-395	984	59	double	double	ADJ
ftr-395	984	60	-	-	PUNCT
ftr-395	984	61	taxed	tax	VERB
ftr-395	984	62	commuting	commuting	NOUN
ftr-395	984	63	taxpayer	taxpayer	NOUN
ftr-395	984	64	.	.	PUNCT
ftr-395	985	1	indeed	indeed	ADV
ftr-395	985	2	,	,	PUNCT
ftr-395	985	3	academic	academic	ADJ
ftr-395	985	4	commentators	commentator	NOUN
ftr-395	985	5	,	,	PUNCT
ftr-395	985	6	and	and	CCONJ
ftr-395	985	7	the	the	DET
ftr-395	985	8	court	court	NOUN
ftr-395	985	9	itself	itself	PRON
ftr-395	985	10	have	have	AUX
ftr-395	985	11	found	find	VERB
ftr-395	985	12	a	a	DET
ftr-395	985	13	"	"	PUNCT
ftr-395	985	14	mutually	mutually	ADV
ftr-395	985	15	reinforcing	reinforce	VERB
ftr-395	985	16	relationship	relationship	NOUN
ftr-395	985	17	between	between	ADP
ftr-395	985	18	the	the	DET
ftr-395	985	19	privileges	privilege	NOUN
ftr-395	985	20	and	and	CCONJ
ftr-395	985	21	immunities	immunity	NOUN
ftr-395	985	22	clause	clause	NOUN
ftr-395	985	23	of	of	ADP
ftr-395	985	24	article	article	NOUN
ftr-395	985	25	iv	iv	NUM
ftr-395	985	26	,	,	PUNCT
ftr-395	985	27	section	section	NOUN
ftr-395	985	28	2	2	NUM
ftr-395	985	29	,	,	PUNCT
ftr-395	985	30	and	and	CCONJ
ftr-395	985	31	the	the	DET
ftr-395	985	32	commerce	commerce	NOUN
ftr-395	985	33	clause	clause	NOUN
ftr-395	985	34	a	a	DET
ftr-395	985	35	relationship	relationship	NOUN
ftr-395	985	36	that	that	PRON
ftr-395	985	37	stems	stem	VERB
ftr-395	985	38	from	from	ADP
ftr-395	985	39	the	the	DET
ftr-395	985	40	common	common	ADJ
ftr-395	985	41	origin	origin	NOUN
ftr-395	985	42	in	in	ADP
ftr-395	985	43	the	the	DET
ftr-395	985	44	fourth	fourth	ADJ
ftr-395	985	45	article	article	NOUN
ftr-395	985	46	of	of	ADP
ftr-395	985	47	the	the	DET
ftr-395	985	48	articles	article	NOUN
ftr-395	985	49	of	of	ADP
ftr-395	985	50	confederation	confederation	NOUN
ftr-395	985	51	and	and	CCONJ
ftr-395	985	52	their	their	PRON
ftr-395	985	53	shared	share	VERB
ftr-395	985	54	vision	vision	NOUN
ftr-395	985	55	of	of	ADP
ftr-395	985	56	federalism	federalism	NOUN
ftr-395	985	57	.	.	PUNCT
ftr-395	986	1	,	,	PUNCT
ftr-395	986	2	228	228	NUM
ftr-395	986	3	as	as	ADP
ftr-395	986	4	one	one	NUM
ftr-395	986	5	scholar	scholar	NOUN
ftr-395	986	6	recently	recently	ADV
ftr-395	986	7	phrased	phrase	VERB
ftr-395	986	8	it	it	PRON
ftr-395	986	9	,	,	PUNCT
ftr-395	986	10	"	"	PUNCT
ftr-395	986	11	[	[	X
ftr-395	986	12	w]here	w]here	X
ftr-395	986	13	economic	economic	ADJ
ftr-395	986	14	activity	activity	NOUN
ftr-395	986	15	of	of	ADP
ftr-395	986	16	nonresident	nonresident	ADJ
ftr-395	986	17	individuals	individual	NOUN
ftr-395	986	18	is	be	AUX
ftr-395	986	19	involved	involve	VERB
ftr-395	986	20	,	,	PUNCT
ftr-395	986	21	the	the	DET
ftr-395	986	22	demands	demand	NOUN
ftr-395	986	23	of	of	ADP
ftr-395	986	24	the	the	DET
ftr-395	986	25	dormant	dormant	PROPN
ftr-395	986	26	commerce	commerce	PROPN
ftr-395	986	27	clause	clause	NOUN
ftr-395	986	28	and	and	CCONJ
ftr-395	986	29	article	article	NOUN
ftr-395	986	30	iv	iv	NUM
ftr-395	986	31	largely	largely	ADV
ftr-395	986	32	overlap	overlap	NOUN
ftr-395	986	33	.	.	PUNCT
ftr-395	987	1	229	229	NUM
ftr-395	987	2	that	that	PRON
ftr-395	987	3	interstate	interstate	ADJ
ftr-395	987	4	commuting	commuting	NOUN
ftr-395	987	5	taxpayers	taxpayer	NOUN
ftr-395	987	6	may	may	AUX
ftr-395	987	7	appeal	appeal	VERB
ftr-395	987	8	to	to	ADP
ftr-395	987	9	the	the	DET
ftr-395	987	10	commerce	commerce	NOUN
ftr-395	987	11	clause	clause	NOUN
ftr-395	987	12	to	to	PART
ftr-395	987	13	challenge	challenge	VERB
ftr-395	987	14	discriminatory	discriminatory	ADJ
ftr-395	987	15	taxation	taxation	NOUN
ftr-395	987	16	does	do	AUX
ftr-395	987	17	not	not	PART
ftr-395	987	18	mean	mean	VERB
ftr-395	987	19	that	that	SCONJ
ftr-395	987	20	the	the	DET
ftr-395	987	21	privileges	privilege	NOUN
ftr-395	987	22	and	and	CCONJ
ftr-395	987	23	immunities	immunity	NOUN
ftr-395	987	24	clause	clause	NOUN
ftr-395	987	25	has	have	VERB
ftr-395	987	26	no	no	DET
ftr-395	987	27	place	place	NOUN
ftr-395	987	28	in	in	ADP
ftr-395	987	29	the	the	DET
ftr-395	987	30	double	double	ADJ
ftr-395	987	31	-	-	PUNCT
ftr-395	987	32	taxed	tax	VERB
ftr-395	987	33	commuter	commuter	NOUN
ftr-395	987	34	's	's	PART
ftr-395	987	35	arsenal	arsenal	NOUN
ftr-395	987	36	.	.	PUNCT
ftr-395	988	1	the	the	DET
ftr-395	988	2	article	article	NOUN
ftr-395	988	3	iv	iv	NUM
ftr-395	988	4	privileges	privilege	NOUN
ftr-395	988	5	and	and	CCONJ
ftr-395	988	6	immunities	immunity	NOUN
ftr-395	988	7	clause	clause	NOUN
ftr-395	988	8	is	be	AUX
ftr-395	988	9	in	in	ADP
ftr-395	988	10	fact	fact	NOUN
ftr-395	988	11	the	the	DET
ftr-395	988	12	more	more	ADV
ftr-395	988	13	typical	typical	ADJ
ftr-395	988	14	pa	pa	PROPN
ftr-395	988	15	.	.	PROPN
ftr-395	988	16	)	)	PUNCT
ftr-395	988	17	,	,	PUNCT
ftr-395	988	18	may	may	AUX
ftr-395	988	19	6	6	NUM
ftr-395	988	20	,	,	PUNCT
ftr-395	988	21	2007	2007	NUM
ftr-395	988	22	,	,	PUNCT
ftr-395	988	23	at	at	ADP
ftr-395	988	24	al	al	PROPN
ftr-395	988	25	(	(	PUNCT
ftr-395	988	26	discussing	discuss	VERB
ftr-395	988	27	the	the	DET
ftr-395	988	28	high	high	ADJ
ftr-395	988	29	amount	amount	NOUN
ftr-395	988	30	of	of	ADP
ftr-395	988	31	unpaid	unpaid	ADJ
ftr-395	988	32	pennsylvania	pennsylvania	PROPN
ftr-395	988	33	local	local	ADJ
ftr-395	988	34	income	income	NOUN
ftr-395	988	35	taxes	taxis	NOUN
ftr-395	988	36	and	and	CCONJ
ftr-395	988	37	noting	note	VERB
ftr-395	988	38	that	that	SCONJ
ftr-395	988	39	a	a	DET
ftr-395	988	40	major	major	ADJ
ftr-395	988	41	source	source	NOUN
ftr-395	988	42	of	of	ADP
ftr-395	988	43	the	the	DET
ftr-395	988	44	problem	problem	NOUN
ftr-395	988	45	is	be	AUX
ftr-395	988	46	the	the	DET
ftr-395	988	47	increase	increase	NOUN
ftr-395	988	48	of	of	ADP
ftr-395	988	49	nonresident	nonresident	ADJ
ftr-395	988	50	employees	employee	NOUN
ftr-395	988	51	from	from	ADP
ftr-395	988	52	neighboring	neighbor	VERB
ftr-395	988	53	states	state	NOUN
ftr-395	988	54	)	)	PUNCT
ftr-395	988	55	.	.	PUNCT
ftr-395	989	1	226	226	NUM
ftr-395	989	2	.	.	PUNCT
ftr-395	989	3	see	see	VERB
ftr-395	989	4	paul	paul	PROPN
ftr-395	989	5	j.	j.	PROPN
ftr-395	989	6	hartman	hartman	PROPN
ftr-395	989	7	,	,	PUNCT
ftr-395	989	8	state	state	NOUN
ftr-395	989	9	taxation	taxation	NOUN
ftr-395	989	10	of	of	ADP
ftr-395	989	11	corporate	corporate	ADJ
ftr-395	989	12	income	income	NOUN
ftr-395	989	13	from	from	ADP
ftr-395	989	14	a	a	DET
ftr-395	989	15	multistate	multistate	NOUN
ftr-395	989	16	business	business	NOUN
ftr-395	989	17	,	,	PUNCT
ftr-395	989	18	13	13	NUM
ftr-395	989	19	vand	vand	NOUN
ftr-395	989	20	.	.	PUNCT
ftr-395	990	1	l.	l.	PROPN
ftr-395	990	2	rev	rev	PROPN
ftr-395	990	3	.	.	PROPN
ftr-395	990	4	21	21	NUM
ftr-395	990	5	,	,	PUNCT
ftr-395	990	6	21	21	NUM
ftr-395	990	7	-	-	SYM
ftr-395	990	8	22	22	NUM
ftr-395	990	9	(	(	PUNCT
ftr-395	990	10	1960	1960	NUM
ftr-395	990	11	)	)	PUNCT
ftr-395	990	12	,	,	PUNCT
ftr-395	990	13	quoted	quote	VERB
ftr-395	990	14	in	in	ADP
ftr-395	990	15	hellerstein	hellerstein	NOUN
ftr-395	990	16	&	&	CCONJ
ftr-395	990	17	hellerstein	hellerstein	PROPN
ftr-395	990	18	,	,	PUNCT
ftr-395	990	19	supra	supra	PROPN
ftr-395	990	20	note	note	NOUN
ftr-395	990	21	7	7	NUM
ftr-395	990	22	,	,	PUNCT
ftr-395	990	23	at	at	ADP
ftr-395	990	24	193	193	NUM
ftr-395	990	25	:	:	PUNCT
ftr-395	990	26	if	if	SCONJ
ftr-395	990	27	one	one	NUM
ftr-395	990	28	state	state	NOUN
ftr-395	990	29	in	in	ADP
ftr-395	990	30	order	order	NOUN
ftr-395	990	31	to	to	PART
ftr-395	990	32	supply	supply	VERB
ftr-395	990	33	her	her	PRON
ftr-395	990	34	fiscal	fiscal	ADJ
ftr-395	990	35	needs	need	NOUN
ftr-395	990	36	or	or	CCONJ
ftr-395	990	37	promote	promote	VERB
ftr-395	990	38	the	the	DET
ftr-395	990	39	commercial	commercial	ADJ
ftr-395	990	40	and	and	CCONJ
ftr-395	990	41	economic	economic	ADJ
ftr-395	990	42	well	well	NOUN
ftr-395	990	43	-	-	PUNCT
ftr-395	990	44	being	being	NOUN
ftr-395	990	45	of	of	ADP
ftr-395	990	46	her	her	PRON
ftr-395	990	47	citizens	citizen	NOUN
ftr-395	990	48	may	may	AUX
ftr-395	990	49	shield	shield	VERB
ftr-395	990	50	them	they	PRON
ftr-395	990	51	from	from	ADP
ftr-395	990	52	competition	competition	NOUN
ftr-395	990	53	from	from	ADP
ftr-395	990	54	sister	sister	NOUN
ftr-395	990	55	states	state	NOUN
ftr-395	990	56	by	by	ADP
ftr-395	990	57	the	the	DET
ftr-395	990	58	taxing	tax	VERB
ftr-395	990	59	process	process	NOUN
ftr-395	990	60	,	,	PUNCT
ftr-395	990	61	we	we	PRON
ftr-395	990	62	have	have	AUX
ftr-395	990	63	opened	open	VERB
ftr-395	990	64	a	a	DET
ftr-395	990	65	pandora	pandora	NOUN
ftr-395	990	66	's	's	PART
ftr-395	990	67	box	box	PROPN
ftr-395	990	68	of	of	ADP
ftr-395	990	69	troubles	trouble	NOUN
ftr-395	990	70	in	in	ADP
ftr-395	990	71	the	the	DET
ftr-395	990	72	nature	nature	NOUN
ftr-395	990	73	of	of	ADP
ftr-395	990	74	reprisals	reprisal	NOUN
ftr-395	990	75	and	and	CCONJ
ftr-395	990	76	trade	trade	NOUN
ftr-395	990	77	wars	war	NOUN
ftr-395	990	78	that	that	PRON
ftr-395	990	79	were	be	AUX
ftr-395	990	80	meant	mean	VERB
ftr-395	990	81	to	to	PART
ftr-395	990	82	be	be	AUX
ftr-395	990	83	averted	avert	VERB
ftr-395	990	84	by	by	ADP
ftr-395	990	85	subjecting	subject	VERB
ftr-395	990	86	commerce	commerce	NOUN
ftr-395	990	87	among	among	ADP
ftr-395	990	88	the	the	DET
ftr-395	990	89	states	state	NOUN
ftr-395	990	90	to	to	ADP
ftr-395	990	91	the	the	DET
ftr-395	990	92	power	power	NOUN
ftr-395	990	93	of	of	ADP
ftr-395	990	94	the	the	DET
ftr-395	990	95	federal	federal	ADJ
ftr-395	990	96	government	government	NOUN
ftr-395	990	97	.	.	PUNCT
ftr-395	991	1	227	227	NUM
ftr-395	991	2	.	.	PUNCT
ftr-395	992	1	jim	jim	PROPN
ftr-395	992	2	chen	chen	PROPN
ftr-395	992	3	,	,	PUNCT
ftr-395	992	4	a	a	DET
ftr-395	992	5	vision	vision	NOUN
ftr-395	992	6	softly	softly	ADV
ftr-395	992	7	creeping	creep	VERB
ftr-395	992	8	:	:	PUNCT
ftr-395	992	9	congressional	congressional	ADJ
ftr-395	992	10	acquiescence	acquiescence	NOUN
ftr-395	992	11	and	and	CCONJ
ftr-395	992	12	the	the	DET
ftr-395	992	13	dormant	dormant	PROPN
ftr-395	992	14	commerce	commerce	PROPN
ftr-395	992	15	clause	clause	NOUN
ftr-395	992	16	,	,	PUNCT
ftr-395	992	17	88	88	NUM
ftr-395	992	18	minn	minn	NOUN
ftr-395	992	19	.	.	PUNCT
ftr-395	993	1	l.	l.	PROPN
ftr-395	993	2	rev	rev	PROPN
ftr-395	993	3	.	.	PROPN
ftr-395	993	4	1764	1764	NUM
ftr-395	993	5	,	,	PUNCT
ftr-395	993	6	1764	1764	NUM
ftr-395	993	7	(	(	PUNCT
ftr-395	993	8	2004	2004	NUM
ftr-395	993	9	)	)	PUNCT
ftr-395	993	10	.	.	PUNCT
ftr-395	994	1	but	but	CCONJ
ftr-395	994	2	see	see	VERB
ftr-395	994	3	hicklin	hicklin	PROPN
ftr-395	994	4	v.	v.	ADP
ftr-395	994	5	orbeck	orbeck	NOUN
ftr-395	994	6	,	,	PUNCT
ftr-395	994	7	437	437	NUM
ftr-395	994	8	u.s	u.s	PROPN
ftr-395	994	9	.	.	PROPN
ftr-395	994	10	518	518	NUM
ftr-395	994	11	,	,	PUNCT
ftr-395	994	12	524	524	NUM
ftr-395	994	13	(	(	PUNCT
ftr-395	994	14	1978	1978	NUM
ftr-395	994	15	)	)	PUNCT
ftr-395	994	16	(	(	PUNCT
ftr-395	994	17	referring	refer	VERB
ftr-395	994	18	to	to	ADP
ftr-395	994	19	the	the	DET
ftr-395	994	20	privileges	privilege	NOUN
ftr-395	994	21	and	and	CCONJ
ftr-395	994	22	immunities	immunity	NOUN
ftr-395	994	23	clause	clause	NOUN
ftr-395	994	24	:	:	PUNCT
ftr-395	994	25	"	"	PUNCT
ftr-395	994	26	it	it	PRON
ftr-395	994	27	has	have	AUX
ftr-395	994	28	been	be	AUX
ftr-395	994	29	justly	justly	ADV
ftr-395	994	30	said	say	VERB
ftr-395	994	31	that	that	SCONJ
ftr-395	994	32	no	no	DET
ftr-395	994	33	provision	provision	NOUN
ftr-395	994	34	in	in	ADP
ftr-395	994	35	the	the	DET
ftr-395	994	36	constitution	constitution	NOUN
ftr-395	994	37	has	have	AUX
ftr-395	994	38	tended	tend	VERB
ftr-395	994	39	so	so	ADV
ftr-395	994	40	strongly	strongly	ADV
ftr-395	994	41	to	to	PART
ftr-395	994	42	constitute	constitute	VERB
ftr-395	994	43	the	the	DET
ftr-395	994	44	citizens	citizen	NOUN
ftr-395	994	45	of	of	ADP
ftr-395	994	46	the	the	DET
ftr-395	994	47	united	united	PROPN
ftr-395	994	48	states	states	PROPN
ftr-395	994	49	one	one	NUM
ftr-395	994	50	people	people	NOUN
ftr-395	994	51	as	as	ADP
ftr-395	994	52	this	this	PRON
ftr-395	994	53	.	.	PUNCT
ftr-395	994	54	"	"	PUNCT
ftr-395	994	55	)	)	PUNCT
ftr-395	994	56	.	.	PUNCT
ftr-395	995	1	228	228	NUM
ftr-395	995	2	.	.	PUNCT
ftr-395	996	1	hicklin	hicklin	PROPN
ftr-395	996	2	,	,	PUNCT
ftr-395	996	3	437	437	NUM
ftr-395	996	4	u.s	u.s	PROPN
ftr-395	996	5	.	.	PROPN
ftr-395	996	6	at	at	ADP
ftr-395	996	7	531	531	NUM
ftr-395	996	8	-	-	SYM
ftr-395	996	9	32	32	NUM
ftr-395	996	10	.	.	PUNCT
ftr-395	997	1	see	see	VERB
ftr-395	997	2	also	also	ADV
ftr-395	997	3	laycock	laycock	ADJ
ftr-395	997	4	,	,	PUNCT
ftr-395	997	5	supra	supra	PROPN
ftr-395	997	6	note	note	NOUN
ftr-395	997	7	21	21	NUM
ftr-395	997	8	,	,	PUNCT
ftr-395	997	9	at	at	ADP
ftr-395	997	10	259	259	NUM
ftr-395	997	11	,	,	PUNCT
ftr-395	997	12	270	270	NUM
ftr-395	997	13	(	(	PUNCT
ftr-395	997	14	noting	note	VERB
ftr-395	997	15	that	that	SCONJ
ftr-395	997	16	"	"	PUNCT
ftr-395	997	17	much	much	ADJ
ftr-395	997	18	of	of	ADP
ftr-395	997	19	the	the	DET
ftr-395	997	20	constitution	constitution	NOUN
ftr-395	997	21	addresses	address	VERB
ftr-395	997	22	the	the	DET
ftr-395	997	23	task	task	NOUN
ftr-395	997	24	of	of	ADP
ftr-395	997	25	creating	create	VERB
ftr-395	997	26	one	one	NUM
ftr-395	997	27	nation	nation	NOUN
ftr-395	997	28	out	out	ADP
ftr-395	997	29	of	of	ADP
ftr-395	997	30	separate	separate	ADJ
ftr-395	997	31	states	state	NOUN
ftr-395	997	32	,	,	PUNCT
ftr-395	997	33	and	and	CCONJ
ftr-395	997	34	of	of	ADP
ftr-395	997	35	doing	do	VERB
ftr-395	997	36	so	so	ADV
ftr-395	997	37	without	without	ADP
ftr-395	997	38	abolishing	abolish	VERB
ftr-395	997	39	those	those	DET
ftr-395	997	40	states	state	NOUN
ftr-395	997	41	.	.	PUNCT
ftr-395	997	42	"	"	PUNCT
ftr-395	998	1	further	far	ADV
ftr-395	998	2	noting	note	VERB
ftr-395	998	3	that	that	SCONJ
ftr-395	998	4	"	"	PUNCT
ftr-395	998	5	the	the	DET
ftr-395	998	6	same	same	ADJ
ftr-395	998	7	constitutional	constitutional	ADJ
ftr-395	998	8	principles	principle	NOUN
ftr-395	998	9	of	of	ADP
ftr-395	998	10	national	national	ADJ
ftr-395	998	11	unity	unity	NOUN
ftr-395	998	12	and	and	CCONJ
ftr-395	998	13	interstate	interstate	ADJ
ftr-395	998	14	equality	equality	NOUN
ftr-395	998	15	are	be	AUX
ftr-395	998	16	at	at	ADP
ftr-395	998	17	work	work	NOUN
ftr-395	998	18	in	in	ADP
ftr-395	998	19	all	all	DET
ftr-395	998	20	three	three	NUM
ftr-395	998	21	[	[	X
ftr-395	998	22	commerce	commerce	NOUN
ftr-395	998	23	,	,	PUNCT
ftr-395	998	24	privileges	privilege	NOUN
ftr-395	998	25	and	and	CCONJ
ftr-395	998	26	immunities	immunity	NOUN
ftr-395	998	27	,	,	PUNCT
ftr-395	998	28	and	and	CCONJ
ftr-395	998	29	equal	equal	ADJ
ftr-395	998	30	protection	protection	NOUN
ftr-395	998	31	]	]	PUNCT
ftr-395	998	32	clauses	clause	NOUN
ftr-395	998	33	.	.	PUNCT
ftr-395	998	34	"	"	PUNCT
ftr-395	998	35	)	)	PUNCT
ftr-395	998	36	.	.	PUNCT
ftr-395	999	1	229	229	NUM
ftr-395	999	2	.	.	PUNCT
ftr-395	999	3	metzger	metzger	PROPN
ftr-395	999	4	,	,	PUNCT
ftr-395	999	5	supra	supra	PROPN
ftr-395	999	6	note	note	PROPN
ftr-395	999	7	113	113	NUM
ftr-395	999	8	,	,	PUNCT
ftr-395	999	9	at	at	ADP
ftr-395	999	10	1507	1507	NUM
ftr-395	999	11	.	.	PUNCT
ftr-395	1000	1	[	[	X
ftr-395	1000	2	vol	vol	NOUN
ftr-395	1000	3	.	.	NOUN
ftr-395	1000	4	8:8	8:8	NUM
ftr-395	1000	5	tax	tax	NOUN
ftr-395	1000	6	my	my	PRON
ftr-395	1000	7	ride	ride	NOUN
ftr-395	1000	8	clause	clause	NOUN
ftr-395	1000	9	trotted	trot	VERB
ftr-395	1000	10	out	out	ADP
ftr-395	1000	11	when	when	SCONJ
ftr-395	1000	12	a	a	DET
ftr-395	1000	13	state	state	NOUN
ftr-395	1000	14	seeks	seek	VERB
ftr-395	1000	15	to	to	PART
ftr-395	1000	16	prohibit	prohibit	VERB
ftr-395	1000	17	or	or	CCONJ
ftr-395	1000	18	restrict	restrict	VERB
ftr-395	1000	19	nonresidents	nonresident	NOUN
ftr-395	1000	20	from	from	ADP
ftr-395	1000	21	working	work	VERB
ftr-395	1000	22	within	within	ADP
ftr-395	1000	23	the	the	DET
ftr-395	1000	24	state	state	NOUN
ftr-395	1000	25	's	's	PART
ftr-395	1000	26	borders	border	NOUN
ftr-395	1000	27	.	.	PUNCT
ftr-395	1001	1	230	230	NUM
ftr-395	1001	2	the	the	DET
ftr-395	1001	3	privileges	privilege	NOUN
ftr-395	1001	4	and	and	CCONJ
ftr-395	1001	5	immunities	immunity	NOUN
ftr-395	1001	6	clause	clause	NOUN
ftr-395	1001	7	expressly	expressly	ADV
ftr-395	1001	8	protects	protect	VERB
ftr-395	1001	9	the	the	DET
ftr-395	1001	10	rights	right	NOUN
ftr-395	1001	11	of	of	ADP
ftr-395	1001	12	nonresidents.23	nonresidents.23	PROPN
ftr-395	1001	13	'	'	PUNCT
ftr-395	1001	14	because	because	SCONJ
ftr-395	1001	15	the	the	DET
ftr-395	1001	16	privileges	privilege	NOUN
ftr-395	1001	17	and	and	CCONJ
ftr-395	1001	18	immunities	immunity	NOUN
ftr-395	1001	19	clause	clause	NOUN
ftr-395	1001	20	speaks	speak	VERB
ftr-395	1001	21	quite	quite	ADV
ftr-395	1001	22	directly	directly	ADV
ftr-395	1001	23	to	to	ADP
ftr-395	1001	24	the	the	DET
ftr-395	1001	25	treatment	treatment	NOUN
ftr-395	1001	26	of	of	ADP
ftr-395	1001	27	interstate	interstate	ADJ
ftr-395	1001	28	commuters	commuter	NOUN
ftr-395	1001	29	,	,	PUNCT
ftr-395	1001	30	it	it	PRON
ftr-395	1001	31	has	have	AUX
ftr-395	1001	32	been	be	AUX
ftr-395	1001	33	argued	argue	VERB
ftr-395	1001	34	that	that	SCONJ
ftr-395	1001	35	the	the	DET
ftr-395	1001	36	dormant	dormant	PROPN
ftr-395	1001	37	commerce	commerce	PROPN
ftr-395	1001	38	clause	clause	NOUN
ftr-395	1001	39	can	can	AUX
ftr-395	1001	40	not	not	PART
ftr-395	1001	41	also	also	ADV
ftr-395	1001	42	apply.232	apply.232	NOUN
ftr-395	1001	43	such	such	DET
ftr-395	1001	44	an	an	DET
ftr-395	1001	45	argument	argument	NOUN
ftr-395	1001	46	rests	rest	VERB
ftr-395	1001	47	on	on	ADP
ftr-395	1001	48	cannons	cannon	NOUN
ftr-395	1001	49	of	of	ADP
ftr-395	1001	50	statutory	statutory	ADJ
ftr-395	1001	51	construction	construction	NOUN
ftr-395	1001	52	,	,	PUNCT
ftr-395	1001	53	and	and	CCONJ
ftr-395	1001	54	particularly	particularly	ADV
ftr-395	1001	55	on	on	ADP
ftr-395	1001	56	the	the	DET
ftr-395	1001	57	notions	notion	NOUN
ftr-395	1001	58	that	that	PRON
ftr-395	1001	59	implied	imply	VERB
ftr-395	1001	60	language	language	NOUN
ftr-395	1001	61	can	can	AUX
ftr-395	1001	62	not	not	PART
ftr-395	1001	63	trump	trump	VERB
ftr-395	1001	64	express	express	ADJ
ftr-395	1001	65	language	language	NOUN
ftr-395	1001	66	in	in	ADP
ftr-395	1001	67	the	the	DET
ftr-395	1001	68	same	same	ADJ
ftr-395	1001	69	legal	legal	ADJ
ftr-395	1001	70	document	document	NOUN
ftr-395	1001	71	and	and	CCONJ
ftr-395	1001	72	that	that	SCONJ
ftr-395	1001	73	implied	imply	VERB
ftr-395	1001	74	repeals	repeal	NOUN
ftr-395	1001	75	are	be	AUX
ftr-395	1001	76	strongly	strongly	ADV
ftr-395	1001	77	disfavored.233	disfavored.233	ADJ
ftr-395	1001	78	it	it	PRON
ftr-395	1001	79	is	be	AUX
ftr-395	1001	80	unclear	unclear	ADJ
ftr-395	1001	81	,	,	PUNCT
ftr-395	1001	82	however	however	ADV
ftr-395	1001	83	,	,	PUNCT
ftr-395	1001	84	that	that	SCONJ
ftr-395	1001	85	the	the	DET
ftr-395	1001	86	"	"	PUNCT
ftr-395	1001	87	regular	regular	ADJ
ftr-395	1001	88	"	"	PUNCT
ftr-395	1001	89	rules	rule	NOUN
ftr-395	1001	90	of	of	ADP
ftr-395	1001	91	statutory	statutory	ADJ
ftr-395	1001	92	construction	construction	NOUN
ftr-395	1001	93	apply	apply	VERB
ftr-395	1001	94	with	with	ADP
ftr-395	1001	95	equal	equal	ADJ
ftr-395	1001	96	force	force	NOUN
ftr-395	1001	97	to	to	ADP
ftr-395	1001	98	234interpretation	234interpretation	PROPN
ftr-395	1001	99	of	of	ADP
ftr-395	1001	100	the	the	DET
ftr-395	1001	101	constitution.234	constitution.234	NOUN
ftr-395	1001	102	our	our	PRON
ftr-395	1001	103	constitution	constitution	NOUN
ftr-395	1001	104	is	be	AUX
ftr-395	1001	105	,	,	PUNCT
ftr-395	1001	106	after	after	ADV
ftr-395	1001	107	all	all	ADV
ftr-395	1001	108	,	,	PUNCT
ftr-395	1001	109	a	a	DET
ftr-395	1001	110	unique	unique	ADJ
ftr-395	1001	111	document.235	document.235	ADJ
ftr-395	1001	112	scholars	scholar	NOUN
ftr-395	1001	113	have	have	AUX
ftr-395	1001	114	wondered	wonder	VERB
ftr-395	1001	115	whether	whether	SCONJ
ftr-395	1001	116	"	"	PUNCT
ftr-395	1001	117	special	special	ADJ
ftr-395	1001	118	canons	canon	NOUN
ftr-395	1001	119	of	of	ADP
ftr-395	1001	120	construction	construction	NOUN
ftr-395	1001	121	,	,	PUNCT
ftr-395	1001	122	not	not	PART
ftr-395	1001	123	applicable	applicable	ADJ
ftr-395	1001	124	to	to	ADP
ftr-395	1001	125	any	any	DET
ftr-395	1001	126	ordinary	ordinary	ADJ
ftr-395	1001	127	legal	legal	ADJ
ftr-395	1001	128	documents	document	NOUN
ftr-395	1001	129	,	,	PUNCT
ftr-395	1001	130	[	[	X
ftr-395	1001	131	can	can	AUX
ftr-395	1001	132	]	]	AUX
ftr-395	1001	133	be	be	AUX
ftr-395	1001	134	derived	derive	VERB
ftr-395	1001	135	from	from	ADP
ftr-395	1001	136	the	the	DET
ftr-395	1001	137	constitution	constitution	NOUN
ftr-395	1001	138	's	's	PART
ftr-395	1001	139	unique	unique	ADJ
ftr-395	1001	140	context	context	NOUN
ftr-395	1001	141	and	and	CCONJ
ftr-395	1001	142	purpose	purpose	NOUN
ftr-395	1001	143	?	?	PUNCT
ftr-395	1001	144	,	,	PUNCT
ftr-395	1001	145	236	236	NUM
ftr-395	1001	146	even	even	ADV
ftr-395	1001	147	if	if	SCONJ
ftr-395	1001	148	the	the	DET
ftr-395	1001	149	generic	generic	ADJ
ftr-395	1001	150	rules	rule	NOUN
ftr-395	1001	151	of	of	ADP
ftr-395	1001	152	construction	construction	NOUN
ftr-395	1001	153	apply	apply	VERB
ftr-395	1001	154	,	,	PUNCT
ftr-395	1001	155	however	however	ADV
ftr-395	1001	156	,	,	PUNCT
ftr-395	1001	157	the	the	DET
ftr-395	1001	158	better	well	ADJ
ftr-395	1001	159	reading	reading	NOUN
ftr-395	1001	160	is	be	AUX
ftr-395	1001	161	that	that	SCONJ
ftr-395	1001	162	the	the	DET
ftr-395	1001	163	commerce	commerce	NOUN
ftr-395	1001	164	clause	clause	NOUN
ftr-395	1001	165	and	and	CCONJ
ftr-395	1001	166	privileges	privilege	NOUN
ftr-395	1001	167	and	and	CCONJ
ftr-395	1001	168	immunities	immunity	NOUN
ftr-395	1001	169	clauses	clause	NOUN
ftr-395	1001	170	should	should	AUX
ftr-395	1001	171	be	be	AUX
ftr-395	1001	172	read	read	VERB
ftr-395	1001	173	in	in	ADP
ftr-395	1001	174	concert	concert	NOUN
ftr-395	1001	175	,	,	PUNCT
ftr-395	1001	176	rather	rather	ADV
ftr-395	1001	177	than	than	ADP
ftr-395	1001	178	in	in	ADP
ftr-395	1001	179	tension	tension	NOUN
ftr-395	1001	180	.	.	PUNCT
ftr-395	1002	1	it	it	PRON
ftr-395	1002	2	is	be	AUX
ftr-395	1002	3	not	not	PART
ftr-395	1002	4	the	the	DET
ftr-395	1002	5	case	case	NOUN
ftr-395	1002	6	that	that	SCONJ
ftr-395	1002	7	the	the	DET
ftr-395	1002	8	protections	protection	NOUN
ftr-395	1002	9	afforded	afford	VERB
ftr-395	1002	10	by	by	ADP
ftr-395	1002	11	the	the	DET
ftr-395	1002	12	commerce	commerce	NOUN
ftr-395	1002	13	clause	clause	NOUN
ftr-395	1002	14	repealed	repeal	VERB
ftr-395	1002	15	those	those	PRON
ftr-395	1002	16	provided	provide	VERB
ftr-395	1002	17	by	by	ADP
ftr-395	1002	18	the	the	DET
ftr-395	1002	19	privileges	privilege	NOUN
ftr-395	1002	20	and	and	CCONJ
ftr-395	1002	21	immunities	immunity	NOUN
ftr-395	1002	22	clause	clause	NOUN
ftr-395	1002	23	.	.	PUNCT
ftr-395	1003	1	it	it	PRON
ftr-395	1003	2	is	be	AUX
ftr-395	1003	3	the	the	DET
ftr-395	1003	4	combination	combination	NOUN
ftr-395	1003	5	of	of	ADP
ftr-395	1003	6	these	these	DET
ftr-395	1003	7	clauses	clause	NOUN
ftr-395	1003	8	read	read	VERB
ftr-395	1003	9	together	together	ADV
ftr-395	1003	10	in	in	ADP
ftr-395	1003	11	both	both	CCONJ
ftr-395	1003	12	historic	historic	ADJ
ftr-395	1003	13	context	context	NOUN
ftr-395	1003	14	and	and	CCONJ
ftr-395	1003	15	as	as	SCONJ
ftr-395	1003	16	the	the	DET
ftr-395	1003	17	clauses	clause	NOUN
ftr-395	1003	18	have	have	AUX
ftr-395	1003	19	developed	develop	VERB
ftr-395	1003	20	along	along	ADP
ftr-395	1003	21	with	with	ADP
ftr-395	1003	22	our	our	PRON
ftr-395	1003	23	national	national	ADJ
ftr-395	1003	24	economy	economy	NOUN
ftr-395	1003	25	,	,	PUNCT
ftr-395	1003	26	that	that	SCONJ
ftr-395	1003	27	i	i	PRON
ftr-395	1003	28	wish	wish	VERB
ftr-395	1003	29	to	to	PART
ftr-395	1003	30	emphasize	emphasize	VERB
ftr-395	1003	31	.	.	PUNCT
ftr-395	1004	1	read	read	VERB
ftr-395	1004	2	together	together	ADV
ftr-395	1004	3	,	,	PUNCT
ftr-395	1004	4	these	these	DET
ftr-395	1004	5	clauses	clause	NOUN
ftr-395	1004	6	provide	provide	VERB
ftr-395	1004	7	a	a	DET
ftr-395	1004	8	sound	sound	ADJ
ftr-395	1004	9	argument	argument	NOUN
ftr-395	1004	10	for	for	ADP
ftr-395	1004	11	our	our	PRON
ftr-395	1004	12	weary	weary	ADJ
ftr-395	1004	13	and	and	CCONJ
ftr-395	1004	14	overtaxed	overtax	VERB
ftr-395	1004	15	commuter	commuter	NOUN
ftr-395	1004	16	.	.	PUNCT
ftr-395	1005	1	as	as	SCONJ
ftr-395	1005	2	one	one	NUM
ftr-395	1005	3	scholar	scholar	NOUN
ftr-395	1005	4	put	put	VERB
ftr-395	1005	5	it	it	PRON
ftr-395	1005	6	,	,	PUNCT
ftr-395	1005	7	"	"	PUNCT
ftr-395	1005	8	[	[	X
ftr-395	1005	9	t]he	t]he	ADJ
ftr-395	1005	10	non	non	ADJ
ftr-395	1005	11	-	-	ADJ
ftr-395	1005	12	discrimination	discrimination	ADJ
ftr-395	1005	13	component	component	NOUN
ftr-395	1005	14	of	of	ADP
ftr-395	1005	15	right	right	NOUN
ftr-395	1005	16	to	to	PART
ftr-395	1005	17	travel	travel	NOUN
ftr-395	1005	18	case	case	NOUN
ftr-395	1005	19	law	law	NOUN
ftr-395	1005	20	introduces	introduce	VERB
ftr-395	1005	21	an	an	DET
ftr-395	1005	22	element	element	NOUN
ftr-395	1005	23	of	of	ADP
ftr-395	1005	24	affinity	affinity	NOUN
ftr-395	1005	25	with	with	ADP
ftr-395	1005	26	the	the	DET
ftr-395	1005	27	dormant	dormant	PROPN
ftr-395	1005	28	commerce	commerce	PROPN
ftr-395	1005	29	clause	clause	NOUN
ftr-395	1005	30	doctrine	doctrine	NOUN
ftr-395	1005	31	and	and	CCONJ
ftr-395	1005	32	the	the	DET
ftr-395	1005	33	privileges	privilege	NOUN
ftr-395	1005	34	and	and	CCONJ
ftr-395	1005	35	immunities	immunity	NOUN
ftr-395	1005	36	clause	clause	NOUN
ftr-395	1005	37	.	.	PUNCT
ftr-395	1005	38	"	"	PUNCT
ftr-395	1006	1	237	237	NUM
ftr-395	1006	2	the	the	DET
ftr-395	1006	3	interaction	interaction	NOUN
ftr-395	1006	4	of	of	ADP
ftr-395	1006	5	these	these	DET
ftr-395	1006	6	constitutional	constitutional	ADJ
ftr-395	1006	7	230	230	NUM
ftr-395	1006	8	.	.	PUNCT
ftr-395	1007	1	see	see	VERB
ftr-395	1007	2	infra	infra	NOUN
ftr-395	1007	3	notes	note	NOUN
ftr-395	1007	4	89	89	NUM
ftr-395	1007	5	to	to	PART
ftr-395	1007	6	114	114	NUM
ftr-395	1007	7	and	and	CCONJ
ftr-395	1007	8	accompanying	accompany	VERB
ftr-395	1007	9	text	text	NOUN
ftr-395	1007	10	discussing	discuss	VERB
ftr-395	1007	11	the	the	DET
ftr-395	1007	12	history	history	NOUN
ftr-395	1007	13	of	of	ADP
ftr-395	1007	14	the	the	DET
ftr-395	1007	15	privileges	privilege	NOUN
ftr-395	1007	16	and	and	CCONJ
ftr-395	1007	17	immunities	immunity	NOUN
ftr-395	1007	18	clause	clause	NOUN
ftr-395	1007	19	.	.	PUNCT
ftr-395	1008	1	see	see	VERB
ftr-395	1008	2	also	also	ADV
ftr-395	1008	3	robert	robert	PROPN
ftr-395	1008	4	j.	j.	PROPN
ftr-395	1008	5	firestone	firestone	PROPN
ftr-395	1008	6	,	,	PUNCT
ftr-395	1008	7	does	do	AUX
ftr-395	1008	8	a	a	DET
ftr-395	1008	9	commuter	commuter	NOUN
ftr-395	1008	10	's	's	PART
ftr-395	1008	11	choice	choice	NOUN
ftr-395	1008	12	of	of	ADP
ftr-395	1008	13	where	where	SCONJ
ftr-395	1008	14	to	to	PART
ftr-395	1008	15	reside	reside	VERB
ftr-395	1008	16	implicate	implicate	VERB
ftr-395	1008	17	the	the	DET
ftr-395	1008	18	dormant	dormant	PROPN
ftr-395	1008	19	commerce	commerce	PROPN
ftr-395	1008	20	clause	clause	NOUN
ftr-395	1008	21	?	?	PUNCT
ftr-395	1008	22	,	,	PUNCT
ftr-395	1008	23	49	49	NUM
ftr-395	1008	24	n.y.l	n.y.l	NOUN
ftr-395	1008	25	.	.	PUNCT
ftr-395	1009	1	sch	sch	PROPN
ftr-395	1009	2	.	.	PUNCT
ftr-395	1010	1	l.	l.	PROPN
ftr-395	1010	2	rev	rev	PROPN
ftr-395	1010	3	.	.	PROPN
ftr-395	1010	4	943	943	NUM
ftr-395	1010	5	(	(	PUNCT
ftr-395	1010	6	2004	2004	NUM
ftr-395	1010	7	-	-	SYM
ftr-395	1010	8	2005	2005	NUM
ftr-395	1010	9	)	)	PUNCT
ftr-395	1010	10	(	(	PUNCT
ftr-395	1010	11	suggesting	suggest	VERB
ftr-395	1010	12	that	that	SCONJ
ftr-395	1010	13	because	because	SCONJ
ftr-395	1010	14	the	the	DET
ftr-395	1010	15	privileges	privilege	NOUN
ftr-395	1010	16	and	and	CCONJ
ftr-395	1010	17	immunities	immunity	NOUN
ftr-395	1010	18	clause	clause	NOUN
ftr-395	1010	19	applies	apply	VERB
ftr-395	1010	20	,	,	PUNCT
ftr-395	1010	21	the	the	DET
ftr-395	1010	22	dormant	dormant	PROPN
ftr-395	1010	23	commerce	commerce	PROPN
ftr-395	1010	24	clause	clause	NOUN
ftr-395	1010	25	should	should	AUX
ftr-395	1010	26	not	not	PART
ftr-395	1010	27	apply	apply	VERB
ftr-395	1010	28	to	to	PART
ftr-395	1010	29	protect	protect	VERB
ftr-395	1010	30	the	the	DET
ftr-395	1010	31	interests	interest	NOUN
ftr-395	1010	32	of	of	ADP
ftr-395	1010	33	interstate	interstate	ADJ
ftr-395	1010	34	commuters	commuter	NOUN
ftr-395	1010	35	)	)	PUNCT
ftr-395	1010	36	.	.	PUNCT
ftr-395	1011	1	231	231	NUM
ftr-395	1011	2	.	.	X
ftr-395	1012	1	see	see	VERB
ftr-395	1012	2	infra	infra	NOUN
ftr-395	1012	3	.	.	PUNCT
ftr-395	1013	1	232	232	X
ftr-395	1013	2	.	.	PUNCT
ftr-395	1014	1	firestone	firestone	PROPN
ftr-395	1014	2	,	,	PUNCT
ftr-395	1014	3	supra	supra	PROPN
ftr-395	1014	4	note	note	NOUN
ftr-395	1014	5	227	227	NUM
ftr-395	1014	6	,	,	PUNCT
ftr-395	1014	7	at	at	ADP
ftr-395	1014	8	943	943	NUM
ftr-395	1014	9	.	.	PUNCT
ftr-395	1014	10	233	233	NUM
ftr-395	1014	11	.	.	PUNCT
ftr-395	1015	1	i	i	PRON
ftr-395	1015	2	d.	d.	PROPN
ftr-395	1015	3	at	at	ADP
ftr-395	1015	4	950	950	NUM
ftr-395	1015	5	-	-	SYM
ftr-395	1015	6	51	51	NUM
ftr-395	1015	7	.	.	PUNCT
ftr-395	1015	8	234	234	NUM
ftr-395	1015	9	.	.	PUNCT
ftr-395	1016	1	e.g.	e.g.	ADV
ftr-395	1016	2	,	,	PUNCT
ftr-395	1016	3	caleb	caleb	PROPN
ftr-395	1016	4	nelson	nelson	PROPN
ftr-395	1016	5	,	,	PUNCT
ftr-395	1016	6	originalism	originalism	NOUN
ftr-395	1016	7	&	&	CCONJ
ftr-395	1016	8	interpretive	interpretive	ADJ
ftr-395	1016	9	conventions	convention	NOUN
ftr-395	1016	10	,	,	PUNCT
ftr-395	1016	11	70	70	NUM
ftr-395	1016	12	u.	u.	NOUN
ftr-395	1016	13	chi	chi	PROPN
ftr-395	1016	14	.	.	PUNCT
ftr-395	1017	1	l.	l.	PROPN
ftr-395	1017	2	rev	rev	PROPN
ftr-395	1017	3	.	.	PROPN
ftr-395	1017	4	519	519	NUM
ftr-395	1017	5	,	,	PUNCT
ftr-395	1017	6	555	555	NUM
ftr-395	1017	7	-556	-556	PROPN
ftr-395	1017	8	(	(	PUNCT
ftr-395	1017	9	2003	2003	NUM
ftr-395	1017	10	)	)	PUNCT
ftr-395	1017	11	(	(	PUNCT
ftr-395	1017	12	noting	note	VERB
ftr-395	1017	13	the	the	DET
ftr-395	1017	14	radical	radical	ADJ
ftr-395	1017	15	nature	nature	NOUN
ftr-395	1017	16	of	of	ADP
ftr-395	1017	17	our	our	PRON
ftr-395	1017	18	written	write	VERB
ftr-395	1017	19	constitution	constitution	NOUN
ftr-395	1017	20	and	and	CCONJ
ftr-395	1017	21	asking	asking	NOUN
ftr-395	1017	22	,	,	PUNCT
ftr-395	1017	23	"	"	PUNCT
ftr-395	1017	24	did	do	VERB
ftr-395	1017	25	such	such	DET
ftr-395	1017	26	a	a	DET
ftr-395	1017	27	document	document	NOUN
ftr-395	1017	28	trigger	trigger	NOUN
ftr-395	1017	29	the	the	DET
ftr-395	1017	30	rules	rule	NOUN
ftr-395	1017	31	of	of	ADP
ftr-395	1017	32	interpretation	interpretation	NOUN
ftr-395	1017	33	applicable	applicable	ADJ
ftr-395	1017	34	to	to	ADP
ftr-395	1017	35	an	an	DET
ftr-395	1017	36	ordinary	ordinary	ADJ
ftr-395	1017	37	statute	statute	NOUN
ftr-395	1017	38	?	?	PUNCT
ftr-395	1018	1	to	to	ADP
ftr-395	1018	2	a	a	DET
ftr-395	1018	3	treaty	treaty	NOUN
ftr-395	1018	4	?	?	PUNCT
ftr-395	1019	1	to	to	ADP
ftr-395	1019	2	a	a	DET
ftr-395	1019	3	contract	contract	NOUN
ftr-395	1019	4	?	?	PUNCT
ftr-395	1019	5	"	"	PUNCT
ftr-395	1019	6	)	)	PUNCT
ftr-395	1019	7	.	.	PUNCT
ftr-395	1020	1	235	235	NUM
ftr-395	1020	2	.	.	PUNCT
ftr-395	1021	1	i	i	PRON
ftr-395	1021	2	d.	d.	PROPN
ftr-395	1021	3	at	at	ADP
ftr-395	1021	4	556	556	NUM
ftr-395	1021	5	.	.	PUNCT
ftr-395	1021	6	236	236	NUM
ftr-395	1021	7	.	.	PUNCT
ftr-395	1022	1	i	i	PRON
ftr-395	1022	2	d.	d.	PROPN
ftr-395	1022	3	(	(	PUNCT
ftr-395	1022	4	further	far	ADV
ftr-395	1022	5	asking	ask	VERB
ftr-395	1022	6	"	"	PUNCT
ftr-395	1022	7	if	if	SCONJ
ftr-395	1022	8	so	so	ADV
ftr-395	1022	9	,	,	PUNCT
ftr-395	1022	10	what	what	PRON
ftr-395	1022	11	were	be	AUX
ftr-395	1022	12	those	those	DET
ftr-395	1022	13	canons	canon	NOUN
ftr-395	1022	14	?	?	PUNCT
ftr-395	1022	15	"	"	PUNCT
ftr-395	1022	16	)	)	PUNCT
ftr-395	1022	17	237	237	NUM
ftr-395	1022	18	.	.	PUNCT
ftr-395	1023	1	francesca	francesca	PROPN
ftr-395	1023	2	strumia	strumia	NOUN
ftr-395	1023	3	,	,	PUNCT
ftr-395	1023	4	citizenship	citizenship	NOUN
ftr-395	1023	5	and	and	CCONJ
ftr-395	1023	6	free	free	ADJ
ftr-395	1023	7	movement	movement	NOUN
ftr-395	1023	8	:	:	PUNCT
ftr-395	1023	9	european	european	ADJ
ftr-395	1023	10	and	and	CCONJ
ftr-395	1023	11	american	american	ADJ
ftr-395	1023	12	features	feature	NOUN
ftr-395	1023	13	of	of	ADP
ftr-395	1023	14	a	a	DET
ftr-395	1023	15	judicial	judicial	ADJ
ftr-395	1023	16	formula	formula	NOUN
ftr-395	1023	17	for	for	ADP
ftr-395	1023	18	increased	increase	VERB
ftr-395	1023	19	comity	comity	NOUN
ftr-395	1023	20	,	,	PUNCT
ftr-395	1023	21	12	12	NUM
ftr-395	1023	22	colum	colum	NOUN
ftr-395	1023	23	.	.	PUNCT
ftr-395	1024	1	j.	j.	PROPN
ftr-395	1024	2	eur	eur	PROPN
ftr-395	1024	3	.	.	PUNCT
ftr-395	1025	1	l.	l.	PROPN
ftr-395	1025	2	713	713	NUM
ftr-395	1025	3	,	,	PUNCT
ftr-395	1025	4	715	715	NUM
ftr-395	1025	5	(	(	PUNCT
ftr-395	1025	6	2006	2006	NUM
ftr-395	1025	7	)	)	PUNCT
ftr-395	1025	8	.	.	PUNCT
ftr-395	1026	1	2008	2008	NUM
ftr-395	1026	2	]	]	PUNCT
ftr-395	1026	3	florida	florida	PROPN
ftr-395	1026	4	tax	tax	NOUN
ftr-395	1026	5	review	review	NOUN
ftr-395	1026	6	principles	principle	NOUN
ftr-395	1026	7	in	in	ADP
ftr-395	1026	8	case	case	NOUN
ftr-395	1026	9	law	law	NOUN
ftr-395	1026	10	results	result	VERB
ftr-395	1026	11	in	in	ADP
ftr-395	1026	12	a	a	DET
ftr-395	1026	13	doctrine	doctrine	NOUN
ftr-395	1026	14	of	of	ADP
ftr-395	1026	15	unconstrained	unconstrained	ADJ
ftr-395	1026	16	travel	travel	NOUN
ftr-395	1026	17	that	that	PRON
ftr-395	1026	18	is	be	AUX
ftr-395	1026	19	largely	largely	ADV
ftr-395	1026	20	indebted	indebted	ADJ
ftr-395	1026	21	to	to	ADP
ftr-395	1026	22	ideas	idea	NOUN
ftr-395	1026	23	of	of	ADP
ftr-395	1026	24	non	non	ADJ
ftr-395	1026	25	-	-	NOUN
ftr-395	1026	26	discrimination	discrimination	ADJ
ftr-395	1026	27	and	and	CCONJ
ftr-395	1026	28	equal	equal	ADJ
ftr-395	1026	29	citizenship	citizenship	NOUN
ftr-395	1026	30	.	.	PUNCT
ftr-395	1026	31	"	"	PUNCT
ftr-395	1027	1	238	238	NUM
ftr-395	1027	2	just	just	ADV
ftr-395	1027	3	as	as	SCONJ
ftr-395	1027	4	the	the	DET
ftr-395	1027	5	word	word	NOUN
ftr-395	1027	6	"	"	PUNCT
ftr-395	1027	7	travel	travel	NOUN
ftr-395	1027	8	"	"	PUNCT
ftr-395	1027	9	is	be	AUX
ftr-395	1027	10	not	not	PART
ftr-395	1027	11	found	find	VERB
ftr-395	1027	12	in	in	ADP
ftr-395	1027	13	the	the	DET
ftr-395	1027	14	constitution	constitution	NOUN
ftr-395	1027	15	,	,	PUNCT
ftr-395	1027	16	neither	neither	CCONJ
ftr-395	1027	17	is	be	AUX
ftr-395	1027	18	the	the	DET
ftr-395	1027	19	word	word	NOUN
ftr-395	1027	20	"	"	PUNCT
ftr-395	1027	21	commute	commute	NOUN
ftr-395	1027	22	.	.	PUNCT
ftr-395	1027	23	"'2	"'2	PUNCT
ftr-395	1028	1	39	39	NUM
ftr-395	1028	2	nonetheless	nonetheless	ADV
ftr-395	1028	3	,	,	PUNCT
ftr-395	1028	4	just	just	ADV
ftr-395	1028	5	as	as	SCONJ
ftr-395	1028	6	the	the	DET
ftr-395	1028	7	right	right	NOUN
ftr-395	1028	8	to	to	PART
ftr-395	1028	9	travel	travel	VERB
ftr-395	1028	10	is	be	AUX
ftr-395	1028	11	a	a	DET
ftr-395	1028	12	"	"	PUNCT
ftr-395	1028	13	virtually	virtually	ADV
ftr-395	1028	14	unconditional	unconditional	ADJ
ftr-395	1028	15	personal	personal	ADJ
ftr-395	1028	16	right	right	NOUN
ftr-395	1028	17	,	,	PUNCT
ftr-395	1028	18	guaranteed	guarantee	VERB
ftr-395	1028	19	by	by	ADP
ftr-395	1028	20	the	the	DET
ftr-395	1028	21	constitution	constitution	NOUN
ftr-395	1028	22	to	to	ADP
ftr-395	1028	23	us	we	PRON
ftr-395	1028	24	all"'240	all"'240	NOUN
ftr-395	1028	25	so	so	ADV
ftr-395	1028	26	too	too	ADV
ftr-395	1028	27	is	be	AUX
ftr-395	1028	28	the	the	DET
ftr-395	1028	29	right	right	NOUN
ftr-395	1028	30	to	to	PART
ftr-395	1028	31	pursue	pursue	VERB
ftr-395	1028	32	a	a	DET
ftr-395	1028	33	common	common	ADJ
ftr-395	1028	34	calling	calling	NOUN
ftr-395	1028	35	,	,	PUNCT
ftr-395	1028	36	unencumbered	unencumbered	ADJ
ftr-395	1028	37	by	by	ADP
ftr-395	1028	38	protectionism	protectionism	NOUN
ftr-395	1028	39	or	or	CCONJ
ftr-395	1028	40	discrimination	discrimination	NOUN
ftr-395	1028	41	of	of	ADP
ftr-395	1028	42	sister	sister	NOUN
ftr-395	1028	43	states	state	NOUN
ftr-395	1028	44	.	.	PUNCT
ftr-395	1029	1	as	as	SCONJ
ftr-395	1029	2	the	the	DET
ftr-395	1029	3	court	court	NOUN
ftr-395	1029	4	explained	explain	VERB
ftr-395	1029	5	,	,	PUNCT
ftr-395	1029	6	"	"	PUNCT
ftr-395	1029	7	every	every	DET
ftr-395	1029	8	farmer	farmer	NOUN
ftr-395	1029	9	and	and	CCONJ
ftr-395	1029	10	every	every	DET
ftr-395	1029	11	craftsman	craftsman	NOUN
ftr-395	1029	12	shall	shall	AUX
ftr-395	1029	13	be	be	AUX
ftr-395	1029	14	encouraged	encourage	VERB
ftr-395	1029	15	to	to	PART
ftr-395	1029	16	produce	produce	VERB
ftr-395	1029	17	by	by	ADP
ftr-395	1029	18	the	the	DET
ftr-395	1029	19	certainty	certainty	NOUN
ftr-395	1029	20	that	that	SCONJ
ftr-395	1029	21	he	he	PRON
ftr-395	1029	22	will	will	AUX
ftr-395	1029	23	have	have	VERB
ftr-395	1029	24	free	free	ADJ
ftr-395	1029	25	access	access	NOUN
ftr-395	1029	26	to	to	ADP
ftr-395	1029	27	every	every	DET
ftr-395	1029	28	market	market	NOUN
ftr-395	1029	29	in	in	ADP
ftr-395	1029	30	the	the	DET
ftr-395	1029	31	nation	nation	NOUN
ftr-395	1029	32	,	,	PUNCT
ftr-395	1029	33	that	that	SCONJ
ftr-395	1029	34	no	no	DET
ftr-395	1029	35	home	home	NOUN
ftr-395	1029	36	embargoes	embargo	NOUN
ftr-395	1029	37	will	will	AUX
ftr-395	1029	38	withhold	withhold	VERB
ftr-395	1029	39	his	his	PRON
ftr-395	1029	40	exports	export	NOUN
ftr-395	1029	41	,	,	PUNCT
ftr-395	1029	42	and	and	CCONJ
ftr-395	1029	43	no	no	DET
ftr-395	1029	44	foreign	foreign	ADJ
ftr-395	1029	45	state	state	NOUN
ftr-395	1029	46	will	will	AUX
ftr-395	1029	47	by	by	ADP
ftr-395	1029	48	customs	custom	NOUN
ftr-395	1029	49	duties	duty	NOUN
ftr-395	1029	50	or	or	CCONJ
ftr-395	1029	51	regulations	regulation	NOUN
ftr-395	1029	52	exclude	exclude	VERB
ftr-395	1029	53	them	they	PRON
ftr-395	1029	54	.	.	PUNCT
ftr-395	1030	1	'241	'241	PROPN
ftr-395	1031	1	this	this	DET
ftr-395	1031	2	system	system	NOUN
ftr-395	1031	3	benefits	benefit	VERB
ftr-395	1031	4	our	our	PRON
ftr-395	1031	5	national	national	ADJ
ftr-395	1031	6	residents	resident	NOUN
ftr-395	1031	7	as	as	ADP
ftr-395	1031	8	both	both	DET
ftr-395	1031	9	producers	producer	NOUN
ftr-395	1031	10	and	and	CCONJ
ftr-395	1031	11	consumers	consumer	NOUN
ftr-395	1031	12	,	,	PUNCT
ftr-395	1031	13	as	as	SCONJ
ftr-395	1031	14	the	the	DET
ftr-395	1031	15	court	court	NOUN
ftr-395	1031	16	continued	continue	VERB
ftr-395	1031	17	,	,	PUNCT
ftr-395	1031	18	"	"	PUNCT
ftr-395	1031	19	every	every	DET
ftr-395	1031	20	consumer	consumer	NOUN
ftr-395	1031	21	may	may	AUX
ftr-395	1031	22	look	look	VERB
ftr-395	1031	23	to	to	ADP
ftr-395	1031	24	the	the	DET
ftr-395	1031	25	free	free	ADJ
ftr-395	1031	26	competition	competition	NOUN
ftr-395	1031	27	from	from	ADP
ftr-395	1031	28	every	every	DET
ftr-395	1031	29	producing	produce	VERB
ftr-395	1031	30	area	area	NOUN
ftr-395	1031	31	in	in	ADP
ftr-395	1031	32	the	the	DET
ftr-395	1031	33	nation	nation	NOUN
ftr-395	1031	34	to	to	PART
ftr-395	1031	35	protect	protect	VERB
ftr-395	1031	36	him	he	PRON
ftr-395	1031	37	from	from	ADP
ftr-395	1031	38	exploitation	exploitation	NOUN
ftr-395	1031	39	by	by	ADP
ftr-395	1031	40	any	any	PRON
ftr-395	1031	41	.	.	PUNCT
ftr-395	1032	1	such	such	ADJ
ftr-395	1032	2	was	be	AUX
ftr-395	1032	3	the	the	DET
ftr-395	1032	4	vision	vision	NOUN
ftr-395	1032	5	of	of	ADP
ftr-395	1032	6	the	the	DET
ftr-395	1032	7	founders	founder	NOUN
ftr-395	1032	8	;	;	PUNCT
ftr-395	1032	9	such	such	ADJ
ftr-395	1032	10	has	have	AUX
ftr-395	1032	11	been	be	AUX
ftr-395	1032	12	the	the	DET
ftr-395	1032	13	doctrine	doctrine	NOUN
ftr-395	1032	14	of	of	ADP
ftr-395	1032	15	this	this	DET
ftr-395	1032	16	court	court	NOUN
ftr-395	1032	17	which	which	PRON
ftr-395	1032	18	has	have	AUX
ftr-395	1032	19	given	give	VERB
ftr-395	1032	20	it	it	PRON
ftr-395	1032	21	reality	reality	NOUN
ftr-395	1032	22	.	.	PUNCT
ftr-395	1033	1	"242	"242	PROPN
ftr-395	1033	2	the	the	DET
ftr-395	1033	3	dormant	dormant	PROPN
ftr-395	1033	4	commerce	commerce	PROPN
ftr-395	1033	5	clause	clause	NOUN
ftr-395	1033	6	doctrine	doctrine	NOUN
ftr-395	1033	7	,	,	PUNCT
ftr-395	1033	8	and	and	CCONJ
ftr-395	1033	9	the	the	DET
ftr-395	1033	10	privilege	privilege	NOUN
ftr-395	1033	11	and	and	CCONJ
ftr-395	1033	12	immunities	immunity	NOUN
ftr-395	1033	13	clauses	clause	NOUN
ftr-395	1033	14	share	share	VERB
ftr-395	1033	15	a	a	DET
ftr-395	1033	16	common	common	ADJ
ftr-395	1033	17	origin	origin	NOUN
ftr-395	1033	18	and	and	CCONJ
ftr-395	1033	19	a	a	DET
ftr-395	1033	20	common	common	ADJ
ftr-395	1033	21	goal	goal	NOUN
ftr-395	1033	22	of	of	ADP
ftr-395	1033	23	federalism	federalism	NOUN
ftr-395	1033	24	,	,	PUNCT
ftr-395	1033	25	but	but	CCONJ
ftr-395	1033	26	the	the	DET
ftr-395	1033	27	privileges	privilege	NOUN
ftr-395	1033	28	and	and	CCONJ
ftr-395	1033	29	immunities	immunity	NOUN
ftr-395	1033	30	clause	clause	NOUN
ftr-395	1033	31	arguably	arguably	ADV
ftr-395	1033	32	has	have	VERB
ftr-395	1033	33	even	even	ADV
ftr-395	1033	34	more	more	ADV
ftr-395	1033	35	lofty	lofty	ADJ
ftr-395	1033	36	ambitions	ambition	NOUN
ftr-395	1033	37	than	than	ADP
ftr-395	1033	38	the	the	DET
ftr-395	1033	39	commerce	commerce	NOUN
ftr-395	1033	40	clause	clause	NOUN
ftr-395	1033	41	.	.	PUNCT
ftr-395	1034	1	while	while	SCONJ
ftr-395	1034	2	the	the	DET
ftr-395	1034	3	commerce	commerce	NOUN
ftr-395	1034	4	clause	clause	NOUN
ftr-395	1034	5	is	be	AUX
ftr-395	1034	6	concerned	concern	VERB
ftr-395	1034	7	primarily	primarily	ADV
ftr-395	1034	8	with	with	ADP
ftr-395	1034	9	markets	market	NOUN
ftr-395	1034	10	and	and	CCONJ
ftr-395	1034	11	economics	economic	NOUN
ftr-395	1034	12	,	,	PUNCT
ftr-395	1034	13	the	the	DET
ftr-395	1034	14	privileges	privilege	NOUN
ftr-395	1034	15	and	and	CCONJ
ftr-395	1034	16	immunities	immunity	NOUN
ftr-395	1034	17	clause	clause	NOUN
ftr-395	1034	18	(	(	PUNCT
ftr-395	1034	19	"	"	PUNCT
ftr-395	1034	20	commercial	commercial	ADJ
ftr-395	1034	21	flavor''243	flavor''243	VERB
ftr-395	1034	22	though	though	SCONJ
ftr-395	1034	23	it	it	PRON
ftr-395	1034	24	may	may	AUX
ftr-395	1034	25	have	have	VERB
ftr-395	1034	26	)	)	PUNCT
ftr-395	1034	27	has	have	VERB
ftr-395	1034	28	as	as	ADP
ftr-395	1034	29	its	its	PRON
ftr-395	1034	30	goal	goal	NOUN
ftr-395	1034	31	"	"	PUNCT
ftr-395	1034	32	social	social	ADJ
ftr-395	1034	33	,	,	PUNCT
ftr-395	1034	34	economic	economic	ADJ
ftr-395	1034	35	,	,	PUNCT
ftr-395	1034	36	and	and	CCONJ
ftr-395	1034	37	political	political	ADJ
ftr-395	1034	38	unity	unity	NOUN
ftr-395	1034	39	and	and	CCONJ
ftr-395	1034	40	national	national	ADJ
ftr-395	1034	41	identity	identity	NOUN
ftr-395	1034	42	.	.	PUNCT
ftr-395	1035	1	'	'	PUNCT
ftr-395	1035	2	"	"	PUNCT
ftr-395	1035	3	244	244	NUM
ftr-395	1035	4	the	the	DET
ftr-395	1035	5	protection	protection	NOUN
ftr-395	1035	6	from	from	ADP
ftr-395	1035	7	double	double	ADJ
ftr-395	1035	8	taxation	taxation	NOUN
ftr-395	1035	9	is	be	AUX
ftr-395	1035	10	"	"	PUNCT
ftr-395	1035	11	not	not	PART
ftr-395	1035	12	based	base	VERB
ftr-395	1035	13	on	on	ADP
ftr-395	1035	14	the	the	DET
ftr-395	1035	15	interstate	interstate	PROPN
ftr-395	1035	16	commerce	commerce	PROPN
ftr-395	1035	17	clause	clause	NOUN
ftr-395	1035	18	after	after	ADP
ftr-395	1035	19	saenz	saenz	PROPN
ftr-395	1035	20	,	,	PUNCT
ftr-395	1035	21	but	but	CCONJ
ftr-395	1035	22	on	on	ADP
ftr-395	1035	23	national	national	ADJ
ftr-395	1035	24	citizenship	citizenship	NOUN
ftr-395	1035	25	,	,	PUNCT
ftr-395	1035	26	the	the	DET
ftr-395	1035	27	right	right	NOUN
ftr-395	1035	28	to	to	PART
ftr-395	1035	29	travel	travel	VERB
ftr-395	1035	30	and	and	CCONJ
ftr-395	1035	31	national	national	ADJ
ftr-395	1035	32	privileges	privilege	NOUN
ftr-395	1035	33	or	or	CCONJ
ftr-395	1035	34	immunities	immunity	NOUN
ftr-395	1035	35	clause	clause	NOUN
ftr-395	1035	36	of	of	ADP
ftr-395	1035	37	the	the	DET
ftr-395	1035	38	14th	14th	ADJ
ftr-395	1035	39	amendment	amendment	NOUN
ftr-395	1035	40	.	.	PUNCT
ftr-395	1036	1	"2	"2	PROPN
ftr-395	1036	2	45	45	NUM
ftr-395	1036	3	238	238	NUM
ftr-395	1036	4	.	.	PUNCT
ftr-395	1037	1	i	i	PRON
ftr-395	1037	2	d.	d.	PROPN
ftr-395	1037	3	239	239	NUM
ftr-395	1037	4	.	.	PUNCT
ftr-395	1038	1	saenz	saenz	PROPN
ftr-395	1038	2	v.	v.	PROPN
ftr-395	1038	3	roe	roe	PROPN
ftr-395	1038	4	,	,	PUNCT
ftr-395	1038	5	526	526	NUM
ftr-395	1038	6	u.s	u.s	PROPN
ftr-395	1038	7	.	.	PROPN
ftr-395	1038	8	489	489	NUM
ftr-395	1038	9	,	,	PUNCT
ftr-395	1038	10	498	498	NUM
ftr-395	1038	11	(	(	PUNCT
ftr-395	1038	12	noting	note	VERB
ftr-395	1038	13	that	that	SCONJ
ftr-395	1038	14	the	the	DET
ftr-395	1038	15	word	word	NOUN
ftr-395	1038	16	"	"	PUNCT
ftr-395	1038	17	travel	travel	NOUN
ftr-395	1038	18	"	"	PUNCT
ftr-395	1038	19	is	be	AUX
ftr-395	1038	20	not	not	PART
ftr-395	1038	21	in	in	ADP
ftr-395	1038	22	the	the	DET
ftr-395	1038	23	constitution	constitution	NOUN
ftr-395	1038	24	)	)	PUNCT
ftr-395	1038	25	.	.	PUNCT
ftr-395	1039	1	240	240	NUM
ftr-395	1039	2	.	.	PUNCT
ftr-395	1040	1	i	i	PRON
ftr-395	1040	2	d.	d.	PROPN
ftr-395	1040	3	241	241	NUM
ftr-395	1040	4	.	.	PUNCT
ftr-395	1041	1	h.p	h.p	PROPN
ftr-395	1041	2	.	.	PROPN
ftr-395	1041	3	hood	hood	PROPN
ftr-395	1041	4	&	&	CCONJ
ftr-395	1041	5	sons	sons	PROPN
ftr-395	1041	6	,	,	PUNCT
ftr-395	1041	7	inc	inc	PROPN
ftr-395	1041	8	.	.	PROPN
ftr-395	1042	1	v.	v.	PROPN
ftr-395	1042	2	du	du	PROPN
ftr-395	1042	3	mond	mond	PROPN
ftr-395	1042	4	,	,	PUNCT
ftr-395	1042	5	336	336	NUM
ftr-395	1042	6	u.s	u.s	PROPN
ftr-395	1042	7	.	.	PROPN
ftr-395	1042	8	525	525	NUM
ftr-395	1042	9	,	,	PUNCT
ftr-395	1042	10	539	539	NUM
ftr-395	1042	11	(	(	PUNCT
ftr-395	1042	12	1949	1949	NUM
ftr-395	1042	13	)	)	PUNCT
ftr-395	1042	14	.	.	PUNCT
ftr-395	1043	1	242	242	NUM
ftr-395	1043	2	.	.	PUNCT
ftr-395	1044	1	i	i	PRON
ftr-395	1044	2	d.	d.	PROPN
ftr-395	1044	3	243	243	NUM
ftr-395	1044	4	.	.	PUNCT
ftr-395	1045	1	metzger	metzger	PROPN
ftr-395	1045	2	,	,	PUNCT
ftr-395	1045	3	supra	supra	PROPN
ftr-395	1045	4	note	note	PROPN
ftr-395	1045	5	113	113	NUM
ftr-395	1045	6	,	,	PUNCT
ftr-395	1045	7	at	at	ADP
ftr-395	1045	8	1503	1503	NUM
ftr-395	1045	9	.	.	PUNCT
ftr-395	1046	1	244	244	NUM
ftr-395	1046	2	.	.	PUNCT
ftr-395	1047	1	francis	francis	PROPN
ftr-395	1047	2	j.	j.	PROPN
ftr-395	1047	3	conte	conte	PROPN
ftr-395	1047	4	,	,	PUNCT
ftr-395	1047	5	sink	sink	NOUN
ftr-395	1047	6	or	or	CCONJ
ftr-395	1047	7	swim	swim	VERB
ftr-395	1047	8	together	together	ADV
ftr-395	1047	9	:	:	PUNCT
ftr-395	1047	10	citizenship	citizenship	NOUN
ftr-395	1047	11	,	,	PUNCT
ftr-395	1047	12	sovereignty	sovereignty	NOUN
ftr-395	1047	13	,	,	PUNCT
ftr-395	1047	14	and	and	CCONJ
ftr-395	1047	15	free	free	ADJ
ftr-395	1047	16	movement	movement	NOUN
ftr-395	1047	17	in	in	ADP
ftr-395	1047	18	the	the	DET
ftr-395	1047	19	european	european	PROPN
ftr-395	1047	20	union	union	PROPN
ftr-395	1047	21	and	and	CCONJ
ftr-395	1047	22	the	the	DET
ftr-395	1047	23	united	united	PROPN
ftr-395	1047	24	states	states	PROPN
ftr-395	1047	25	,	,	PUNCT
ftr-395	1047	26	61	61	NUM
ftr-395	1047	27	u.	u.	PROPN
ftr-395	1047	28	miami	miami	PROPN
ftr-395	1047	29	l.	l.	PROPN
ftr-395	1047	30	rev	rev	PROPN
ftr-395	1047	31	.	.	PROPN
ftr-395	1047	32	331	331	NUM
ftr-395	1047	33	,	,	PUNCT
ftr-395	1047	34	354	354	NUM
ftr-395	1047	35	(	(	PUNCT
ftr-395	1047	36	2007	2007	NUM
ftr-395	1047	37	)	)	PUNCT
ftr-395	1047	38	(	(	PUNCT
ftr-395	1047	39	arguing	argue	VERB
ftr-395	1047	40	that	that	SCONJ
ftr-395	1047	41	"	"	PUNCT
ftr-395	1047	42	the	the	DET
ftr-395	1047	43	american	american	PROPN
ftr-395	1047	44	free	free	PROPN
ftr-395	1047	45	movement	movement	NOUN
ftr-395	1047	46	is	be	AUX
ftr-395	1047	47	more	more	ADV
ftr-395	1047	48	robust	robust	ADJ
ftr-395	1047	49	than	than	ADP
ftr-395	1047	50	that	that	PRON
ftr-395	1047	51	currently	currently	ADV
ftr-395	1047	52	enjoyed	enjoy	VERB
ftr-395	1047	53	within	within	ADP
ftr-395	1047	54	the	the	DET
ftr-395	1047	55	european	european	PROPN
ftr-395	1047	56	union	union	PROPN
ftr-395	1047	57	,	,	PUNCT
ftr-395	1047	58	and	and	CCONJ
ftr-395	1047	59	its	its	AUX
ftr-395	1047	60	animating	animate	VERB
ftr-395	1047	61	purpose	purpose	NOUN
ftr-395	1047	62	social	social	ADJ
ftr-395	1047	63	,	,	PUNCT
ftr-395	1047	64	economic	economic	ADJ
ftr-395	1047	65	,	,	PUNCT
ftr-395	1047	66	and	and	CCONJ
ftr-395	1047	67	political	political	ADJ
ftr-395	1047	68	unity	unity	NOUN
ftr-395	1047	69	and	and	CCONJ
ftr-395	1047	70	national	national	ADJ
ftr-395	1047	71	identity	identity	NOUN
ftr-395	1047	72	is	be	AUX
ftr-395	1047	73	much	much	ADV
ftr-395	1047	74	broader	broad	ADJ
ftr-395	1047	75	than	than	ADP
ftr-395	1047	76	the	the	DET
ftr-395	1047	77	european	european	PROPN
ftr-395	1047	78	union	union	PROPN
ftr-395	1047	79	's	's	PART
ftr-395	1047	80	'	'	PUNCT
ftr-395	1047	81	economic	economic	ADJ
ftr-395	1047	82	integration	integration	NOUN
ftr-395	1047	83	'	'	PART
ftr-395	1047	84	purpose	purpose	NOUN
ftr-395	1047	85	.	.	PUNCT
ftr-395	1047	86	"	"	PUNCT
ftr-395	1047	87	)	)	PUNCT
ftr-395	1048	1	245	245	NUM
ftr-395	1048	2	.	.	PUNCT
ftr-395	1049	1	jacob	jacob	PROPN
ftr-395	1049	2	,	,	PUNCT
ftr-395	1049	3	supra	supra	PROPN
ftr-395	1049	4	note	note	PROPN
ftr-395	1049	5	189	189	NUM
ftr-395	1049	6	,	,	PUNCT
ftr-395	1049	7	at	at	ADP
ftr-395	1049	8	1237	1237	NUM
ftr-395	1049	9	.	.	PUNCT
ftr-395	1050	1	jacob	jacob	PROPN
ftr-395	1050	2	continues	continue	VERB
ftr-395	1050	3	:	:	PUNCT
ftr-395	1050	4	"	"	PUNCT
ftr-395	1050	5	the	the	DET
ftr-395	1050	6	bite	bite	NOUN
ftr-395	1050	7	of	of	ADP
ftr-395	1050	8	the	the	DET
ftr-395	1050	9	state	state	NOUN
ftr-395	1050	10	'	'	PUNCT
ftr-395	1050	11	double	double	ADJ
ftr-395	1050	12	taxation	taxation	NOUN
ftr-395	1050	13	'	'	PUNCT
ftr-395	1050	14	that	that	PRON
ftr-395	1050	15	is	be	AUX
ftr-395	1050	16	inconsistent	inconsistent	ADJ
ftr-395	1050	17	with	with	ADP
ftr-395	1050	18	national	national	ADJ
ftr-395	1050	19	citizenship	citizenship	NOUN
ftr-395	1050	20	is	be	AUX
ftr-395	1050	21	that	that	SCONJ
ftr-395	1050	22	it	it	PRON
ftr-395	1050	23	becomes	become	VERB
ftr-395	1050	24	due	due	ADJ
ftr-395	1050	25	solely	solely	ADV
ftr-395	1050	26	by	by	ADP
ftr-395	1050	27	reason	reason	NOUN
ftr-395	1050	28	of	of	ADP
ftr-395	1050	29	the	the	DET
ftr-395	1050	30	several	several	ADJ
ftr-395	1050	31	states	state	NOUN
ftr-395	1050	32	'	'	PART
ftr-395	1050	33	indifference	indifference	NOUN
ftr-395	1050	34	to	to	ADP
ftr-395	1050	35	the	the	DET
ftr-395	1050	36	taxpayer	taxpayer	NOUN
ftr-395	1050	37	's	's	PART
ftr-395	1050	38	reasons	reason	NOUN
ftr-395	1050	39	for	for	ADP
ftr-395	1050	40	assigning	assign	VERB
ftr-395	1050	41	residential	residential	ADJ
ftr-395	1050	42	and	and	CCONJ
ftr-395	1050	43	work	work	NOUN
ftr-395	1050	44	places	place	NOUN
ftr-395	1050	45	in	in	ADP
ftr-395	1050	46	different	different	ADJ
ftr-395	1050	47	states	state	NOUN
ftr-395	1050	48	.	.	PUNCT
ftr-395	1050	49	"	"	PUNCT
ftr-395	1051	1	i	i	PRON
ftr-395	1051	2	d.	d.	PROPN
ftr-395	1052	1	[	[	X
ftr-395	1052	2	vol	vol	NOUN
ftr-395	1052	3	.	.	NOUN
ftr-395	1052	4	8:8	8:8	NUM
ftr-395	1052	5	tax	tax	NOUN
ftr-395	1052	6	my	my	PRON
ftr-395	1052	7	ride	ride	NOUN
ftr-395	1052	8	ii	ii	PROPN
ftr-395	1052	9	.	.	PUNCT
ftr-395	1053	1	conclusion	conclusion	NOUN
ftr-395	1053	2	if	if	SCONJ
ftr-395	1053	3	,	,	PUNCT
ftr-395	1053	4	as	as	SCONJ
ftr-395	1053	5	this	this	DET
ftr-395	1053	6	article	article	NOUN
ftr-395	1053	7	argues	argue	VERB
ftr-395	1053	8	,	,	PUNCT
ftr-395	1053	9	the	the	DET
ftr-395	1053	10	constitution	constitution	NOUN
ftr-395	1053	11	limits	limit	VERB
ftr-395	1053	12	multiple	multiple	ADJ
ftr-395	1053	13	taxation	taxation	NOUN
ftr-395	1053	14	of	of	ADP
ftr-395	1053	15	commuters	commuter	NOUN
ftr-395	1053	16	'	'	PART
ftr-395	1053	17	income	income	NOUN
ftr-395	1053	18	,	,	PUNCT
ftr-395	1053	19	what	what	DET
ftr-395	1053	20	solution	solution	NOUN
ftr-395	1053	21	is	be	AUX
ftr-395	1053	22	there	there	ADV
ftr-395	1053	23	for	for	ADP
ftr-395	1053	24	states	state	NOUN
ftr-395	1053	25	?	?	PUNCT
ftr-395	1054	1	states	state	NOUN
ftr-395	1054	2	must	must	AUX
ftr-395	1054	3	be	be	AUX
ftr-395	1054	4	permitted	permit	VERB
ftr-395	1054	5	to	to	PART
ftr-395	1054	6	exercise	exercise	VERB
ftr-395	1054	7	their	their	PRON
ftr-395	1054	8	taxing	tax	VERB
ftr-395	1054	9	power	power	NOUN
ftr-395	1054	10	,	,	PUNCT
ftr-395	1054	11	and	and	CCONJ
ftr-395	1054	12	if	if	SCONJ
ftr-395	1054	13	a	a	DET
ftr-395	1054	14	state	state	NOUN
ftr-395	1054	15	chooses	choose	VERB
ftr-395	1054	16	to	to	PART
ftr-395	1054	17	do	do	VERB
ftr-395	1054	18	so	so	ADV
ftr-395	1054	19	,	,	PUNCT
ftr-395	1054	20	it	it	PRON
ftr-395	1054	21	should	should	AUX
ftr-395	1054	22	be	be	AUX
ftr-395	1054	23	permitted	permit	VERB
ftr-395	1054	24	to	to	PART
ftr-395	1054	25	exercise	exercise	VERB
ftr-395	1054	26	that	that	DET
ftr-395	1054	27	authority	authority	NOUN
ftr-395	1054	28	up	up	ADP
ftr-395	1054	29	to	to	ADP
ftr-395	1054	30	the	the	DET
ftr-395	1054	31	constitutional	constitutional	ADJ
ftr-395	1054	32	limit	limit	NOUN
ftr-395	1054	33	.	.	PUNCT
ftr-395	1055	1	one	one	NUM
ftr-395	1055	2	solution	solution	NOUN
ftr-395	1055	3	would	would	AUX
ftr-395	1055	4	be	be	AUX
ftr-395	1055	5	to	to	PART
ftr-395	1055	6	require	require	VERB
ftr-395	1055	7	states	state	NOUN
ftr-395	1055	8	to	to	PART
ftr-395	1055	9	apportion	apportion	VERB
ftr-395	1055	10	source	source	NOUN
ftr-395	1055	11	income	income	NOUN
ftr-395	1055	12	that	that	PRON
ftr-395	1055	13	is	be	AUX
ftr-395	1055	14	,	,	PUNCT
ftr-395	1055	15	when	when	SCONJ
ftr-395	1055	16	two	two	NUM
ftr-395	1055	17	or	or	CCONJ
ftr-395	1055	18	more	more	ADJ
ftr-395	1055	19	states	state	NOUN
ftr-395	1055	20	have	have	VERB
ftr-395	1055	21	a	a	DET
ftr-395	1055	22	legitimate	legitimate	ADJ
ftr-395	1055	23	claim	claim	NOUN
ftr-395	1055	24	to	to	PART
ftr-395	1055	25	consider	consider	VERB
ftr-395	1055	26	income	income	NOUN
ftr-395	1055	27	"	"	PUNCT
ftr-395	1055	28	sourced	source	VERB
ftr-395	1055	29	"	"	PUNCT
ftr-395	1055	30	to	to	ADP
ftr-395	1055	31	their	their	PRON
ftr-395	1055	32	state	state	NOUN
ftr-395	1055	33	,	,	PUNCT
ftr-395	1055	34	those	those	DET
ftr-395	1055	35	states	state	NOUN
ftr-395	1055	36	could	could	AUX
ftr-395	1055	37	be	be	AUX
ftr-395	1055	38	required	require	VERB
ftr-395	1055	39	to	to	PART
ftr-395	1055	40	apportion	apportion	VERB
ftr-395	1055	41	only	only	ADV
ftr-395	1055	42	a	a	DET
ftr-395	1055	43	percentage	percentage	NOUN
ftr-395	1055	44	of	of	ADP
ftr-395	1055	45	that	that	DET
ftr-395	1055	46	income	income	NOUN
ftr-395	1055	47	to	to	ADP
ftr-395	1055	48	themselves	themselves	PRON
ftr-395	1055	49	.	.	PUNCT
ftr-395	1056	1	states	state	NOUN
ftr-395	1056	2	are	be	AUX
ftr-395	1056	3	familiar	familiar	ADJ
ftr-395	1056	4	with	with	ADP
ftr-395	1056	5	apportionment	apportionment	NOUN
ftr-395	1056	6	of	of	ADP
ftr-395	1056	7	business	business	NOUN
ftr-395	1056	8	taxation	taxation	NOUN
ftr-395	1056	9	,	,	PUNCT
ftr-395	1056	10	and	and	CCONJ
ftr-395	1056	11	could	could	AUX
ftr-395	1056	12	apply	apply	VERB
ftr-395	1056	13	that	that	DET
ftr-395	1056	14	regime	regime	NOUN
ftr-395	1056	15	to	to	ADP
ftr-395	1056	16	the	the	DET
ftr-395	1056	17	taxation	taxation	NOUN
ftr-395	1056	18	of	of	ADP
ftr-395	1056	19	individual	individual	ADJ
ftr-395	1056	20	income.245	income.245	PROPN
ftr-395	1056	21	congress	congress	PROPN
ftr-395	1056	22	could	could	AUX
ftr-395	1056	23	solve	solve	VERB
ftr-395	1056	24	the	the	DET
ftr-395	1056	25	problem	problem	NOUN
ftr-395	1056	26	expeditiously	expeditiously	ADV
ftr-395	1056	27	by	by	ADP
ftr-395	1056	28	using	use	VERB
ftr-395	1056	29	its	its	PRON
ftr-395	1056	30	commerce	commerce	NOUN
ftr-395	1056	31	clause	clause	NOUN
ftr-395	1056	32	powers	power	NOUN
ftr-395	1056	33	to	to	PART
ftr-395	1056	34	put	put	VERB
ftr-395	1056	35	an	an	DET
ftr-395	1056	36	end	end	NOUN
ftr-395	1056	37	to	to	ADP
ftr-395	1056	38	discriminatory	discriminatory	ADJ
ftr-395	1056	39	taxation	taxation	NOUN
ftr-395	1056	40	.	.	PUNCT
ftr-395	1057	1	46	46	NUM
ftr-395	1057	2	congress	congress	PROPN
ftr-395	1057	3	could	could	AUX
ftr-395	1057	4	require	require	VERB
ftr-395	1057	5	states	state	NOUN
ftr-395	1057	6	to	to	PART
ftr-395	1057	7	apportion	apportion	VERB
ftr-395	1057	8	source	source	NOUN
ftr-395	1057	9	income	income	NOUN
ftr-395	1057	10	,	,	PUNCT
ftr-395	1057	11	or	or	CCONJ
ftr-395	1057	12	perhaps	perhaps	ADV
ftr-395	1057	13	a	a	DET
ftr-395	1057	14	more	more	ADV
ftr-395	1057	15	drastic	drastic	ADJ
ftr-395	1057	16	,	,	PUNCT
ftr-395	1057	17	but	but	CCONJ
ftr-395	1057	18	more	more	ADV
ftr-395	1057	19	administratively	administratively	ADV
ftr-395	1057	20	feasible	feasible	ADJ
ftr-395	1057	21	solution	solution	NOUN
ftr-395	1057	22	would	would	AUX
ftr-395	1057	23	be	be	AUX
ftr-395	1057	24	for	for	ADP
ftr-395	1057	25	congress	congress	PROPN
ftr-395	1057	26	to	to	ADP
ftr-395	1057	27	245	245	NUM
ftr-395	1057	28	.	.	PUNCT
ftr-395	1058	1	this	this	DET
ftr-395	1058	2	apportionment	apportionment	ADJ
ftr-395	1058	3	argument	argument	NOUN
ftr-395	1058	4	is	be	AUX
ftr-395	1058	5	not	not	PART
ftr-395	1058	6	unique	unique	ADJ
ftr-395	1058	7	to	to	ADP
ftr-395	1058	8	taxation	taxation	NOUN
ftr-395	1058	9	,	,	PUNCT
ftr-395	1058	10	and	and	CCONJ
ftr-395	1058	11	in	in	ADP
ftr-395	1058	12	fact	fact	NOUN
ftr-395	1058	13	has	have	AUX
ftr-395	1058	14	been	be	AUX
ftr-395	1058	15	applied	apply	VERB
ftr-395	1058	16	to	to	ADP
ftr-395	1058	17	voting	voting	NOUN
ftr-395	1058	18	:	:	PUNCT
ftr-395	1058	19	sanford	sanford	PROPN
ftr-395	1058	20	v.	v.	PROPN
ftr-395	1058	21	levinson	levinson	PROPN
ftr-395	1058	22	"	"	PUNCT
ftr-395	1058	23	proposed	propose	VERB
ftr-395	1058	24	that	that	SCONJ
ftr-395	1058	25	commuters	commuter	NOUN
ftr-395	1058	26	and	and	CCONJ
ftr-395	1058	27	others	other	NOUN
ftr-395	1058	28	who	who	PRON
ftr-395	1058	29	have	have	VERB
ftr-395	1058	30	contacts	contact	NOUN
ftr-395	1058	31	with	with	ADP
ftr-395	1058	32	more	more	ADJ
ftr-395	1058	33	than	than	ADP
ftr-395	1058	34	one	one	NUM
ftr-395	1058	35	state	state	NOUN
ftr-395	1058	36	be	be	AUX
ftr-395	1058	37	allowed	allow	VERB
ftr-395	1058	38	to	to	PART
ftr-395	1058	39	vote	vote	VERB
ftr-395	1058	40	in	in	ADP
ftr-395	1058	41	more	more	ADJ
ftr-395	1058	42	than	than	ADP
ftr-395	1058	43	one	one	NUM
ftr-395	1058	44	place	place	NOUN
ftr-395	1058	45	,	,	PUNCT
ftr-395	1058	46	perhaps	perhaps	ADV
ftr-395	1058	47	apportioning	apportion	VERB
ftr-395	1058	48	one	one	NUM
ftr-395	1058	49	vote	vote	NOUN
ftr-395	1058	50	over	over	ADP
ftr-395	1058	51	several	several	ADJ
ftr-395	1058	52	jurisdictions	jurisdiction	NOUN
ftr-395	1058	53	.	.	PUNCT
ftr-395	1058	54	"	"	PUNCT
ftr-395	1059	1	douglas	douglas	PROPN
ftr-395	1059	2	laycock	laycock	VERB
ftr-395	1059	3	,	,	PUNCT
ftr-395	1059	4	equal	equal	ADJ
ftr-395	1059	5	citizens	citizen	NOUN
ftr-395	1059	6	of	of	ADP
ftr-395	1059	7	equal	equal	ADJ
ftr-395	1059	8	&	&	CCONJ
ftr-395	1059	9	territorial	territorial	ADJ
ftr-395	1059	10	states	state	NOUN
ftr-395	1059	11	:	:	PUNCT
ftr-395	1059	12	the	the	DET
ftr-395	1059	13	constitutional	constitutional	ADJ
ftr-395	1059	14	foundations	foundation	NOUN
ftr-395	1059	15	of	of	ADP
ftr-395	1059	16	choice	choice	NOUN
ftr-395	1059	17	of	of	ADP
ftr-395	1059	18	law	law	NOUN
ftr-395	1059	19	,	,	PUNCT
ftr-395	1059	20	92	92	NUM
ftr-395	1059	21	colum	colum	NOUN
ftr-395	1059	22	.	.	PUNCT
ftr-395	1060	1	l.	l.	PROPN
ftr-395	1060	2	rev	rev	PROPN
ftr-395	1060	3	.	.	PROPN
ftr-395	1060	4	249	249	NUM
ftr-395	1060	5	,	,	PUNCT
ftr-395	1060	6	337	337	NUM
ftr-395	1060	7	n.142	n.142	NUM
ftr-395	1060	8	(	(	PUNCT
ftr-395	1060	9	1992	1992	NUM
ftr-395	1060	10	)	)	PUNCT
ftr-395	1060	11	(	(	PUNCT
ftr-395	1060	12	citing	cite	VERB
ftr-395	1060	13	sanford	sanford	PROPN
ftr-395	1060	14	v.	v.	PROPN
ftr-395	1060	15	levinson	levinson	PROPN
ftr-395	1060	16	,	,	PUNCT
ftr-395	1060	17	suffrage	suffrage	NOUN
ftr-395	1060	18	and	and	CCONJ
ftr-395	1060	19	community	community	NOUN
ftr-395	1060	20	:	:	PUNCT
ftr-395	1060	21	who	who	PRON
ftr-395	1060	22	should	should	AUX
ftr-395	1060	23	vote	vote	VERB
ftr-395	1060	24	?	?	PUNCT
ftr-395	1060	25	,	,	PUNCT
ftr-395	1060	26	41	41	NUM
ftr-395	1060	27	fla	fla	NOUN
ftr-395	1060	28	.	.	PUNCT
ftr-395	1061	1	l.	l.	PROPN
ftr-395	1061	2	rev	rev	PROPN
ftr-395	1061	3	.	.	PROPN
ftr-395	1061	4	545	545	NUM
ftr-395	1061	5	,	,	PUNCT
ftr-395	1061	6	55154	55154	NUM
ftr-395	1061	7	(	(	PUNCT
ftr-395	1061	8	1989	1989	NUM
ftr-395	1061	9	)	)	PUNCT
ftr-395	1061	10	)	)	PUNCT
ftr-395	1061	11	.	.	PUNCT
ftr-395	1062	1	laycock	laycock	PROPN
ftr-395	1062	2	agrees	agree	VERB
ftr-395	1062	3	in	in	ADP
ftr-395	1062	4	principle	principle	NOUN
ftr-395	1062	5	to	to	ADP
ftr-395	1062	6	allowing	allow	VERB
ftr-395	1062	7	commuters	commuter	NOUN
ftr-395	1062	8	"	"	PUNCT
ftr-395	1062	9	to	to	PART
ftr-395	1062	10	apportion	apportion	VERB
ftr-395	1062	11	a	a	DET
ftr-395	1062	12	single	single	ADJ
ftr-395	1062	13	vote	vote	NOUN
ftr-395	1062	14	among	among	ADP
ftr-395	1062	15	more	more	ADJ
ftr-395	1062	16	than	than	ADP
ftr-395	1062	17	one	one	NUM
ftr-395	1062	18	jurisdiction	jurisdiction	NOUN
ftr-395	1062	19	"	"	PUNCT
ftr-395	1062	20	but	but	CCONJ
ftr-395	1062	21	would	would	AUX
ftr-395	1062	22	"	"	PUNCT
ftr-395	1062	23	object	object	VERB
ftr-395	1062	24	only	only	ADV
ftr-395	1062	25	on	on	ADP
ftr-395	1062	26	grounds	ground	NOUN
ftr-395	1062	27	of	of	ADP
ftr-395	1062	28	workability	workability	NOUN
ftr-395	1062	29	.	.	PUNCT
ftr-395	1062	30	"	"	PUNCT
ftr-395	1063	1	i	i	PRON
ftr-395	1063	2	d.	d.	PROPN
ftr-395	1063	3	246	246	NUM
ftr-395	1063	4	.	.	PUNCT
ftr-395	1064	1	this	this	DET
ftr-395	1064	2	article	article	NOUN
ftr-395	1064	3	does	do	AUX
ftr-395	1064	4	not	not	PART
ftr-395	1064	5	attempt	attempt	VERB
ftr-395	1064	6	to	to	PART
ftr-395	1064	7	address	address	VERB
ftr-395	1064	8	the	the	DET
ftr-395	1064	9	question	question	NOUN
ftr-395	1064	10	of	of	ADP
ftr-395	1064	11	whether	whether	SCONJ
ftr-395	1064	12	congress	congress	PROPN
ftr-395	1064	13	could	could	AUX
ftr-395	1064	14	do	do	AUX
ftr-395	1064	15	the	the	DET
ftr-395	1064	16	opposite	opposite	ADJ
ftr-395	1064	17	-	-	PUNCT
ftr-395	1064	18	authorize	authorize	NOUN
ftr-395	1064	19	discriminatory	discriminatory	ADJ
ftr-395	1064	20	taxation	taxation	NOUN
ftr-395	1064	21	of	of	ADP
ftr-395	1064	22	interstate	interstate	ADJ
ftr-395	1064	23	commuters	commuter	NOUN
ftr-395	1064	24	'	'	PART
ftr-395	1064	25	income	income	NOUN
ftr-395	1064	26	.	.	PUNCT
ftr-395	1065	1	if	if	SCONJ
ftr-395	1065	2	the	the	DET
ftr-395	1065	3	freedom	freedom	NOUN
ftr-395	1065	4	from	from	ADP
ftr-395	1065	5	discriminatory	discriminatory	ADJ
ftr-395	1065	6	taxation	taxation	NOUN
ftr-395	1065	7	rests	rest	VERB
ftr-395	1065	8	on	on	ADP
ftr-395	1065	9	the	the	DET
ftr-395	1065	10	privileges	privilege	NOUN
ftr-395	1065	11	and	and	CCONJ
ftr-395	1065	12	immunities	immunity	NOUN
ftr-395	1065	13	clauses	clause	NOUN
ftr-395	1065	14	,	,	PUNCT
ftr-395	1065	15	it	it	PRON
ftr-395	1065	16	is	be	AUX
ftr-395	1065	17	unlikely	unlikely	ADJ
ftr-395	1065	18	that	that	SCONJ
ftr-395	1065	19	the	the	DET
ftr-395	1065	20	congress	congress	PROPN
ftr-395	1065	21	could	could	AUX
ftr-395	1065	22	authorize	authorize	VERB
ftr-395	1065	23	states	state	NOUN
ftr-395	1065	24	to	to	PART
ftr-395	1065	25	discriminate	discriminate	VERB
ftr-395	1065	26	.	.	PUNCT
ftr-395	1066	1	compare	compare	VERB
ftr-395	1066	2	michael	michael	PROPN
ftr-395	1066	3	p.	p.	PROPN
ftr-395	1066	4	o'connor	o'connor	PROPN
ftr-395	1066	5	,	,	PUNCT
ftr-395	1066	6	time	time	NOUN
ftr-395	1066	7	out	out	ADP
ftr-395	1066	8	of	of	ADP
ftr-395	1066	9	mind	mind	NOUN
ftr-395	1066	10	:	:	PUNCT
ftr-395	1066	11	our	our	PRON
ftr-395	1066	12	collective	collective	ADJ
ftr-395	1066	13	amnesia	amnesia	NOUN
ftr-395	1066	14	about	about	ADP
ftr-395	1066	15	the	the	DET
ftr-395	1066	16	history	history	NOUN
ftr-395	1066	17	of	of	ADP
ftr-395	1066	18	the	the	DET
ftr-395	1066	19	privileges	privilege	NOUN
ftr-395	1066	20	or	or	CCONJ
ftr-395	1066	21	immunities	immunity	NOUN
ftr-395	1066	22	clause	clause	NOUN
ftr-395	1066	23	,	,	PUNCT
ftr-395	1066	24	93	93	NUM
ftr-395	1066	25	ky	ky	PROPN
ftr-395	1066	26	.	.	PUNCT
ftr-395	1067	1	l.	l.	PROPN
ftr-395	1067	2	j.	j.	PROPN
ftr-395	1067	3	659	659	PROPN
ftr-395	1067	4	,	,	PUNCT
ftr-395	1067	5	719	719	NUM
ftr-395	1067	6	(	(	PUNCT
ftr-395	1067	7	2005	2005	NUM
ftr-395	1067	8	)	)	PUNCT
ftr-395	1067	9	(	(	PUNCT
ftr-395	1067	10	"	"	PUNCT
ftr-395	1067	11	saenz	saenz	PROPN
ftr-395	1067	12	v.	v.	PROPN
ftr-395	1067	13	roe	roe	PROPN
ftr-395	1067	14	makes	make	VERB
ftr-395	1067	15	clear	clear	ADJ
ftr-395	1067	16	that	that	SCONJ
ftr-395	1067	17	congressional	congressional	ADJ
ftr-395	1067	18	power	power	NOUN
ftr-395	1067	19	is	be	AUX
ftr-395	1067	20	limited	limit	VERB
ftr-395	1067	21	by	by	ADP
ftr-395	1067	22	the	the	DET
ftr-395	1067	23	privileges	privilege	NOUN
ftr-395	1067	24	or	or	CCONJ
ftr-395	1067	25	immunities	immunity	NOUN
ftr-395	1067	26	clause	clause	NOUN
ftr-395	1067	27	.	.	PUNCT
ftr-395	1067	28	"	"	PUNCT
ftr-395	1067	29	)	)	PUNCT
ftr-395	1068	1	and	and	CCONJ
ftr-395	1068	2	jim	jim	PROPN
ftr-395	1068	3	chen	chen	PROPN
ftr-395	1068	4	,	,	PUNCT
ftr-395	1068	5	a	a	DET
ftr-395	1068	6	vision	vision	NOUN
ftr-395	1068	7	softly	softly	ADV
ftr-395	1068	8	creeping	creep	VERB
ftr-395	1068	9	:	:	PUNCT
ftr-395	1068	10	congressional	congressional	ADJ
ftr-395	1068	11	acquiescence	acquiescence	NOUN
ftr-395	1068	12	and	and	CCONJ
ftr-395	1068	13	the	the	DET
ftr-395	1068	14	dormant	dormant	PROPN
ftr-395	1068	15	commerce	commerce	PROPN
ftr-395	1068	16	clause	clause	NOUN
ftr-395	1068	17	,	,	PUNCT
ftr-395	1068	18	88	88	NUM
ftr-395	1068	19	minn	minn	NOUN
ftr-395	1068	20	.	.	PUNCT
ftr-395	1069	1	l.	l.	PROPN
ftr-395	1069	2	rev	rev	PROPN
ftr-395	1069	3	.	.	PROPN
ftr-395	1069	4	1764	1764	NUM
ftr-395	1069	5	,	,	PUNCT
ftr-395	1069	6	1773	1773	NUM
ftr-395	1069	7	-	-	SYM
ftr-395	1069	8	77	77	NUM
ftr-395	1069	9	(	(	PUNCT
ftr-395	1069	10	2004	2004	NUM
ftr-395	1069	11	)	)	PUNCT
ftr-395	1070	1	(	(	PUNCT
ftr-395	1070	2	arguing	argue	VERB
ftr-395	1070	3	that	that	SCONJ
ftr-395	1070	4	congress	congress	PROPN
ftr-395	1070	5	lacks	lack	VERB
ftr-395	1070	6	authority	authority	NOUN
ftr-395	1070	7	to	to	PART
ftr-395	1070	8	authorize	authorize	VERB
ftr-395	1070	9	article	article	NOUN
ftr-395	1070	10	iv	iv	NUM
ftr-395	1070	11	privileges	privilege	NOUN
ftr-395	1070	12	and	and	CCONJ
ftr-395	1070	13	immunities	immunity	NOUN
ftr-395	1070	14	violations	violation	NOUN
ftr-395	1070	15	)	)	PUNCT
ftr-395	1070	16	with	with	ADP
ftr-395	1070	17	gillian	gillian	PROPN
ftr-395	1070	18	e.	e.	PROPN
ftr-395	1070	19	metzger	metzger	PROPN
ftr-395	1070	20	,	,	PUNCT
ftr-395	1070	21	congress	congress	PROPN
ftr-395	1070	22	,	,	PUNCT
ftr-395	1070	23	article	article	NOUN
ftr-395	1070	24	iv	iv	NUM
ftr-395	1070	25	,	,	PUNCT
ftr-395	1070	26	and	and	CCONJ
ftr-395	1070	27	interstate	interstate	ADJ
ftr-395	1070	28	relations	relation	NOUN
ftr-395	1070	29	,	,	PUNCT
ftr-395	1070	30	120	120	NUM
ftr-395	1070	31	harv	harv	NOUN
ftr-395	1070	32	.	.	PUNCT
ftr-395	1071	1	l.	l.	PROPN
ftr-395	1071	2	rev	rev	PROPN
ftr-395	1071	3	.	.	PROPN
ftr-395	1071	4	1468	1468	NUM
ftr-395	1071	5	(	(	PUNCT
ftr-395	1071	6	2007	2007	NUM
ftr-395	1071	7	)	)	PUNCT
ftr-395	1071	8	(	(	PUNCT
ftr-395	1071	9	exploring	explore	VERB
ftr-395	1071	10	whether	whether	SCONJ
ftr-395	1071	11	congress	congress	PROPN
ftr-395	1071	12	has	have	VERB
ftr-395	1071	13	the	the	DET
ftr-395	1071	14	power	power	NOUN
ftr-395	1071	15	to	to	PART
ftr-395	1071	16	authorize	authorize	VERB
ftr-395	1071	17	states	state	NOUN
ftr-395	1071	18	to	to	PART
ftr-395	1071	19	engage	engage	VERB
ftr-395	1071	20	in	in	ADP
ftr-395	1071	21	conduct	conduct	NOUN
ftr-395	1071	22	that	that	PRON
ftr-395	1071	23	otherwise	otherwise	ADV
ftr-395	1071	24	would	would	AUX
ftr-395	1071	25	violate	violate	VERB
ftr-395	1071	26	article	article	NOUN
ftr-395	1071	27	iv	iv	NOUN
ftr-395	1071	28	and	and	CCONJ
ftr-395	1071	29	concluding	conclude	VERB
ftr-395	1071	30	that	that	SCONJ
ftr-395	1071	31	in	in	ADP
ftr-395	1071	32	some	some	DET
ftr-395	1071	33	circumstances	circumstance	NOUN
ftr-395	1071	34	,	,	PUNCT
ftr-395	1071	35	congress	congress	PROPN
ftr-395	1071	36	does	do	AUX
ftr-395	1071	37	have	have	VERB
ftr-395	1071	38	such	such	ADJ
ftr-395	1071	39	power	power	NOUN
ftr-395	1071	40	)	)	PUNCT
ftr-395	1071	41	.	.	PUNCT
ftr-395	1072	1	if	if	SCONJ
ftr-395	1072	2	the	the	DET
ftr-395	1072	3	only	only	ADJ
ftr-395	1072	4	constitutional	constitutional	ADJ
ftr-395	1072	5	norm	norm	NOUN
ftr-395	1072	6	implicated	implicate	VERB
ftr-395	1072	7	is	be	AUX
ftr-395	1072	8	the	the	DET
ftr-395	1072	9	commerce	commerce	NOUN
ftr-395	1072	10	clause	clause	NOUN
ftr-395	1072	11	,	,	PUNCT
ftr-395	1072	12	then	then	ADV
ftr-395	1072	13	it	it	PRON
ftr-395	1072	14	is	be	AUX
ftr-395	1072	15	more	more	ADV
ftr-395	1072	16	likely	likely	ADJ
ftr-395	1072	17	that	that	SCONJ
ftr-395	1072	18	congress	congress	PROPN
ftr-395	1072	19	can	can	AUX
ftr-395	1072	20	authorize	authorize	VERB
ftr-395	1072	21	discrimination	discrimination	NOUN
ftr-395	1072	22	.	.	PUNCT
ftr-395	1073	1	but	but	CCONJ
ftr-395	1073	2	see	see	VERB
ftr-395	1073	3	norman	norman	PROPN
ftr-395	1073	4	r.	r.	PROPN
ftr-395	1073	5	williams	williams	PROPN
ftr-395	1073	6	,	,	PUNCT
ftr-395	1073	7	why	why	SCONJ
ftr-395	1073	8	congress	congress	PROPN
ftr-395	1073	9	may	may	AUX
ftr-395	1073	10	not	not	PART
ftr-395	1073	11	"	"	PUNCT
ftr-395	1073	12	overrule	overrule	VERB
ftr-395	1073	13	"	"	PUNCT
ftr-395	1073	14	the	the	DET
ftr-395	1073	15	dormant	dormant	PROPN
ftr-395	1073	16	commerce	commerce	PROPN
ftr-395	1073	17	clause	clause	NOUN
ftr-395	1073	18	,	,	PUNCT
ftr-395	1073	19	53	53	NUM
ftr-395	1073	20	ucla	ucla	PROPN
ftr-395	1073	21	l.	l.	PROPN
ftr-395	1073	22	rev	rev	PROPN
ftr-395	1073	23	.	.	PROPN
ftr-395	1073	24	153	153	NUM
ftr-395	1073	25	,	,	PUNCT
ftr-395	1073	26	159	159	NUM
ftr-395	1073	27	(	(	PUNCT
ftr-395	1073	28	2005	2005	NUM
ftr-395	1073	29	)	)	PUNCT
ftr-395	1073	30	(	(	PUNCT
ftr-395	1073	31	"	"	PUNCT
ftr-395	1073	32	in	in	ADP
ftr-395	1073	33	short	short	ADJ
ftr-395	1073	34	,	,	PUNCT
ftr-395	1073	35	the	the	DET
ftr-395	1073	36	dormant	dormant	PROPN
ftr-395	1073	37	commerce	commerce	PROPN
ftr-395	1073	38	clause	clause	NOUN
ftr-395	1073	39	may	may	AUX
ftr-395	1073	40	not	not	PART
ftr-395	1073	41	be	be	AUX
ftr-395	1073	42	overridden	overridden	ADJ
ftr-395	1073	43	by	by	ADP
ftr-395	1073	44	congress	congress	PROPN
ftr-395	1073	45	.	.	PUNCT
ftr-395	1074	1	"	"	PUNCT
ftr-395	1074	2	)	)	PUNCT
ftr-395	1074	3	.	.	PUNCT
ftr-395	1075	1	2008	2008	NUM
ftr-395	1075	2	]	]	PUNCT
ftr-395	1075	3	florida	florida	PROPN
ftr-395	1075	4	tax	tax	NOUN
ftr-395	1075	5	review	review	NOUN
ftr-395	1075	6	prohibit	prohibit	VERB
ftr-395	1075	7	states	state	NOUN
ftr-395	1075	8	from	from	ADP
ftr-395	1075	9	taxing	tax	VERB
ftr-395	1075	10	the	the	DET
ftr-395	1075	11	compensation	compensation	NOUN
ftr-395	1075	12	of	of	ADP
ftr-395	1075	13	a	a	DET
ftr-395	1075	14	nonresident	nonresident	NOUN
ftr-395	1075	15	when	when	SCONJ
ftr-395	1075	16	the	the	DET
ftr-395	1075	17	nonresident	nonresident	NOUN
ftr-395	1075	18	is	be	AUX
ftr-395	1075	19	not	not	PART
ftr-395	1075	20	physically	physically	ADV
ftr-395	1075	21	present	present	ADJ
ftr-395	1075	22	in	in	ADP
ftr-395	1075	23	the	the	DET
ftr-395	1075	24	state	state	NOUN
ftr-395	1075	25	as	as	SCONJ
ftr-395	1075	26	the	the	DET
ftr-395	1075	27	proposed	propose	VERB
ftr-395	1075	28	telecommuter	telecommuter	NOUN
ftr-395	1075	29	tax	tax	NOUN
ftr-395	1075	30	fairness	fairness	NOUN
ftr-395	1075	31	act	act	NOUN
ftr-395	1075	32	of	of	ADP
ftr-395	1075	33	2007	2007	NUM
ftr-395	1075	34	would	would	AUX
ftr-395	1075	35	do.247	do.247	VERB
ftr-395	1075	36	absent	absent	ADJ
ftr-395	1075	37	action	action	NOUN
ftr-395	1075	38	from	from	ADP
ftr-395	1075	39	congress	congress	PROPN
ftr-395	1075	40	,	,	PUNCT
ftr-395	1075	41	it	it	PRON
ftr-395	1075	42	is	be	AUX
ftr-395	1075	43	almost	almost	ADV
ftr-395	1075	44	certain	certain	ADJ
ftr-395	1075	45	that	that	SCONJ
ftr-395	1075	46	courts	court	NOUN
ftr-395	1075	47	will	will	AUX
ftr-395	1075	48	continue	continue	VERB
ftr-395	1075	49	to	to	PART
ftr-395	1075	50	be	be	AUX
ftr-395	1075	51	called	call	VERB
ftr-395	1075	52	upon	upon	SCONJ
ftr-395	1075	53	to	to	PART
ftr-395	1075	54	resolve	resolve	VERB
ftr-395	1075	55	taxpayer	taxpayer	NOUN
ftr-395	1075	56	challenges	challenge	NOUN
ftr-395	1075	57	to	to	ADP
ftr-395	1075	58	discriminatory	discriminatory	ADJ
ftr-395	1075	59	taxation	taxation	NOUN
ftr-395	1075	60	.	.	PUNCT
ftr-395	1076	1	our	our	PRON
ftr-395	1076	2	changing	change	VERB
ftr-395	1076	3	economy	economy	NOUN
ftr-395	1076	4	and	and	CCONJ
ftr-395	1076	5	the	the	DET
ftr-395	1076	6	lure	lure	NOUN
ftr-395	1076	7	of	of	ADP
ftr-395	1076	8	teleworking	teleworke	VERB
ftr-395	1076	9	face	face	NOUN
ftr-395	1076	10	off	off	ADP
ftr-395	1076	11	against	against	ADP
ftr-395	1076	12	the	the	DET
ftr-395	1076	13	increasing	increase	VERB
ftr-395	1076	14	revenue	revenue	NOUN
ftr-395	1076	15	needs	need	NOUN
ftr-395	1076	16	of	of	ADP
ftr-395	1076	17	states	state	NOUN
ftr-395	1076	18	,	,	PUNCT
ftr-395	1076	19	and	and	CCONJ
ftr-395	1076	20	the	the	DET
ftr-395	1076	21	corresponding	corresponding	ADJ
ftr-395	1076	22	increase	increase	NOUN
ftr-395	1076	23	in	in	ADP
ftr-395	1076	24	aggressive	aggressive	ADJ
ftr-395	1076	25	collection	collection	NOUN
ftr-395	1076	26	of	of	ADP
ftr-395	1076	27	taxes	taxis	NOUN
ftr-395	1076	28	from	from	ADP
ftr-395	1076	29	outsiders	outsider	NOUN
ftr-395	1076	30	.	.	PUNCT
ftr-395	1077	1	"	"	PUNCT
ftr-395	1077	2	it	it	PRON
ftr-395	1077	3	is	be	AUX
ftr-395	1077	4	critical	critical	ADJ
ftr-395	1077	5	to	to	ADP
ftr-395	1077	6	the	the	DET
ftr-395	1077	7	union	union	NOUN
ftr-395	1077	8	,	,	PUNCT
ftr-395	1077	9	"	"	PUNCT
ftr-395	1077	10	douglas	douglas	PROPN
ftr-395	1077	11	laycock	laycock	PROPN
ftr-395	1077	12	recently	recently	ADV
ftr-395	1077	13	urged	urge	VERB
ftr-395	1077	14	,	,	PUNCT
ftr-395	1077	15	"	"	PUNCT
ftr-395	1077	16	that	that	SCONJ
ftr-395	1077	17	we	we	PRON
ftr-395	1077	18	continue	continue	VERB
ftr-395	1077	19	to	to	PART
ftr-395	1077	20	think	think	VERB
ftr-395	1077	21	of	of	ADP
ftr-395	1077	22	ourselves	ourselves	PRON
ftr-395	1077	23	as	as	ADP
ftr-395	1077	24	a	a	DET
ftr-395	1077	25	single	single	ADJ
ftr-395	1077	26	people	people	NOUN
ftr-395	1077	27	,	,	PUNCT
ftr-395	1077	28	and	and	CCONJ
ftr-395	1077	29	it	it	PRON
ftr-395	1077	30	is	be	AUX
ftr-395	1077	31	important	important	ADJ
ftr-395	1077	32	that	that	SCONJ
ftr-395	1077	33	we	we	PRON
ftr-395	1077	34	not	not	PART
ftr-395	1077	35	knowingly	knowingly	ADV
ftr-395	1077	36	create	create	VERB
ftr-395	1077	37	legitimate	legitimate	ADJ
ftr-395	1077	38	interstate	interstate	ADJ
ftr-395	1077	39	grievances	grievance	NOUN
ftr-395	1077	40	.	.	PUNCT
ftr-395	1078	1	248	248	NUM
ftr-395	1078	2	discriminatory	discriminatory	ADJ
ftr-395	1078	3	,	,	PUNCT
ftr-395	1078	4	or	or	CCONJ
ftr-395	1078	5	double	double	ADJ
ftr-395	1078	6	,	,	PUNCT
ftr-395	1078	7	taxation	taxation	NOUN
ftr-395	1078	8	of	of	ADP
ftr-395	1078	9	interstate	interstate	ADJ
ftr-395	1078	10	commuters	commuter	NOUN
ftr-395	1078	11	creates	create	VERB
ftr-395	1078	12	genuine	genuine	ADJ
ftr-395	1078	13	grievances	grievance	NOUN
ftr-395	1078	14	,	,	PUNCT
ftr-395	1078	15	and	and	CCONJ
ftr-395	1078	16	by	by	ADP
ftr-395	1078	17	allowing	allow	VERB
ftr-395	1078	18	those	those	DET
ftr-395	1078	19	discriminatory	discriminatory	ADJ
ftr-395	1078	20	taxes	taxis	NOUN
ftr-395	1078	21	to	to	PART
ftr-395	1078	22	run	run	VERB
ftr-395	1078	23	rampart	rampart	PROPN
ftr-395	1078	24	over	over	ADP
ftr-395	1078	25	interstate	interstate	ADJ
ftr-395	1078	26	commuters	commuter	NOUN
ftr-395	1078	27	,	,	PUNCT
ftr-395	1078	28	we	we	PRON
ftr-395	1078	29	undermine	undermine	VERB
ftr-395	1078	30	not	not	PART
ftr-395	1078	31	only	only	ADV
ftr-395	1078	32	the	the	DET
ftr-395	1078	33	economy	economy	NOUN
ftr-395	1078	34	,	,	PUNCT
ftr-395	1078	35	but	but	CCONJ
ftr-395	1078	36	also	also	ADV
ftr-395	1078	37	the	the	DET
ftr-395	1078	38	union	union	NOUN
ftr-395	1078	39	.	.	PUNCT
ftr-395	1079	1	the	the	DET
ftr-395	1079	2	constitution	constitution	NOUN
ftr-395	1079	3	teaches	teach	VERB
ftr-395	1079	4	that	that	SCONJ
ftr-395	1079	5	when	when	SCONJ
ftr-395	1079	6	state	state	NOUN
ftr-395	1079	7	taxing	tax	VERB
ftr-395	1079	8	power	power	NOUN
ftr-395	1079	9	runs	run	VERB
ftr-395	1079	10	up	up	ADP
ftr-395	1079	11	against	against	ADP
ftr-395	1079	12	preservation	preservation	NOUN
ftr-395	1079	13	of	of	ADP
ftr-395	1079	14	the	the	DET
ftr-395	1079	15	union	union	NOUN
ftr-395	1079	16	,	,	PUNCT
ftr-395	1079	17	the	the	DET
ftr-395	1079	18	union	union	NOUN
ftr-395	1079	19	trumps	trump	VERB
ftr-395	1079	20	every	every	DET
ftr-395	1079	21	time	time	NOUN
ftr-395	1079	22	.	.	PUNCT
ftr-395	1080	1	247	247	NUM
ftr-395	1080	2	.	.	PUNCT
ftr-395	1080	3	telecommuter	telecommuter	PROPN
ftr-395	1080	4	tax	tax	PROPN
ftr-395	1080	5	fairness	fairness	NOUN
ftr-395	1080	6	act	act	NOUN
ftr-395	1080	7	of	of	ADP
ftr-395	1080	8	2007	2007	NUM
ftr-395	1080	9	,	,	PUNCT
ftr-395	1080	10	h.r	h.r	PROPN
ftr-395	1080	11	.	.	PROPN
ftr-395	1080	12	1360	1360	NUM
ftr-395	1080	13	,	,	PUNCT
ftr-395	1080	14	1	1	NUM
ftr-395	1080	15	10th	10th	ADJ
ftr-395	1080	16	cong	cong	NOUN
ftr-395	1080	17	.	.	PUNCT
ftr-395	1081	1	(	(	PUNCT
ftr-395	1081	2	2007	2007	NUM
ftr-395	1081	3	)	)	PUNCT
ftr-395	1081	4	;	;	PUNCT
ftr-395	1082	1	s.	s.	PROPN
ftr-395	1082	2	785	785	NUM
ftr-395	1082	3	,	,	PUNCT
ftr-395	1082	4	11	11	NUM
ftr-395	1082	5	oth	oth	PROPN
ftr-395	1082	6	cong	cong	PROPN
ftr-395	1082	7	.	.	PUNCT
ftr-395	1083	1	(	(	PUNCT
ftr-395	1083	2	2007	2007	NUM
ftr-395	1083	3	)	)	PUNCT
ftr-395	1083	4	.	.	PUNCT
ftr-395	1084	1	248	248	NUM
ftr-395	1084	2	.	.	PUNCT
ftr-395	1085	1	laycock	laycock	PROPN
ftr-395	1085	2	,	,	PUNCT
ftr-395	1085	3	supra	supra	PROPN
ftr-395	1085	4	note	note	NOUN
ftr-395	1085	5	22	22	NUM
ftr-395	1085	6	,	,	PUNCT
ftr-395	1085	7	at	at	ADP
ftr-395	1085	8	264	264	NUM
ftr-395	1085	9	.	.	PUNCT
ftr-395	1086	1	[	[	X
ftr-395	1086	2	vol	vol	NOUN
ftr-395	1086	3	.	.	NOUN
ftr-395	1086	4	8:8	8:8	NUM