id	sid	tid	token	lemma	pos
ftr-400	1	1	professor	professor	NOUN
ftr-400	1	2	of	of	ADP
ftr-400	1	3	law	law	NOUN
ftr-400	1	4	,	,	PUNCT
ftr-400	1	5	seton	seton	PROPN
ftr-400	1	6	hall	hall	PROPN
ftr-400	1	7	university	university	PROPN
ftr-400	1	8	school	school	NOUN
ftr-400	1	9	of	of	ADP
ftr-400	1	10	law	law	NOUN
ftr-400	1	11	.	.	PUNCT
ftr-400	2	1	b.s	b.s	PROPN
ftr-400	2	2	.	.	PROPN
ftr-400	2	3	,	,	PUNCT
ftr-400	2	4	university	university	PROPN
ftr-400	2	5	of	of	ADP
ftr-400	2	6	illinois	illinois	PROPN
ftr-400	2	7	;	;	PUNCT
ftr-400	2	8	m.s.t	m.s.t	PROPN
ftr-400	2	9	.	.	PROPN
ftr-400	2	10	,	,	PUNCT
ftr-400	2	11	depaul	depaul	PROPN
ftr-400	2	12	university	university	PROPN
ftr-400	2	13	;	;	PUNCT
ftr-400	2	14	j.d	j.d	PROPN
ftr-400	2	15	.	.	PROPN
ftr-400	2	16	,	,	PUNCT
ftr-400	2	17	georgetown	georgetown	PROPN
ftr-400	2	18	university	university	PROPN
ftr-400	2	19	law	law	NOUN
ftr-400	2	20	center	center	NOUN
ftr-400	2	21	.	.	PUNCT
ftr-400	3	1	earlier	early	ADJ
ftr-400	3	2	versions	version	NOUN
ftr-400	3	3	of	of	ADP
ftr-400	3	4	this	this	DET
ftr-400	3	5	article	article	NOUN
ftr-400	3	6	were	be	AUX
ftr-400	3	7	presented	present	VERB
ftr-400	3	8	at	at	ADP
ftr-400	3	9	the	the	DET
ftr-400	3	10	american	american	ADJ
ftr-400	3	11	tax	tax	PROPN
ftr-400	3	12	policy	policy	PROPN
ftr-400	3	13	institute	institute	PROPN
ftr-400	3	14	roundtable	roundtable	NOUN
ftr-400	3	15	,	,	PUNCT
ftr-400	3	16	the	the	DET
ftr-400	3	17	2004	2004	NUM
ftr-400	3	18	critical	critical	ADJ
ftr-400	3	19	tax	tax	NOUN
ftr-400	3	20	conference	conference	NOUN
ftr-400	3	21	at	at	ADP
ftr-400	3	22	rutgers	rutgers	PROPN
ftr-400	3	23	school	school	PROPN
ftr-400	3	24	of	of	ADP
ftr-400	3	25	law	law	PROPN
ftr-400	3	26	-	-	PUNCT
ftr-400	3	27	newark	newark	PROPN
ftr-400	3	28	,	,	PUNCT
ftr-400	3	29	seton	seton	PROPN
ftr-400	3	30	hall	hall	PROPN
ftr-400	3	31	university	university	PROPN
ftr-400	3	32	school	school	NOUN
ftr-400	3	33	of	of	ADP
ftr-400	3	34	law	law	NOUN
ftr-400	3	35	,	,	PUNCT
ftr-400	3	36	the	the	DET
ftr-400	3	37	2005	2005	NUM
ftr-400	3	38	critical	critical	ADJ
ftr-400	3	39	tax	tax	NOUN
ftr-400	3	40	conference	conference	NOUN
ftr-400	3	41	at	at	ADP
ftr-400	3	42	seattle	seattle	PROPN
ftr-400	3	43	university	university	PROPN
ftr-400	3	44	school	school	NOUN
ftr-400	3	45	of	of	ADP
ftr-400	3	46	law	law	NOUN
ftr-400	3	47	,	,	PUNCT
ftr-400	3	48	the	the	DET
ftr-400	3	49	tax	tax	NOUN
ftr-400	3	50	research	research	NOUN
ftr-400	3	51	network	network	NOUN
ftr-400	3	52	conference	conference	NOUN
ftr-400	3	53	2005	2005	NUM
ftr-400	3	54	at	at	ADP
ftr-400	3	55	edinburgh	edinburgh	PROPN
ftr-400	3	56	university	university	PROPN
ftr-400	3	57	and	and	CCONJ
ftr-400	3	58	the	the	DET
ftr-400	3	59	comparative	comparative	ADJ
ftr-400	3	60	fiscal	fiscal	ADJ
ftr-400	3	61	federalism	federalism	NOUN
ftr-400	3	62	conference	conference	NOUN
ftr-400	3	63	at	at	ADP
ftr-400	3	64	the	the	DET
ftr-400	3	65	university	university	PROPN
ftr-400	3	66	of	of	ADP
ftr-400	3	67	michigan	michigan	PROPN
ftr-400	3	68	law	law	PROPN
ftr-400	3	69	school	school	NOUN
ftr-400	3	70	.	.	PUNCT
ftr-400	4	1	the	the	DET
ftr-400	4	2	author	author	NOUN
ftr-400	4	3	received	receive	VERB
ftr-400	4	4	many	many	ADJ
ftr-400	4	5	useful	useful	ADJ
ftr-400	4	6	observations	observation	NOUN
ftr-400	4	7	and	and	CCONJ
ftr-400	4	8	comments	comment	NOUN
ftr-400	4	9	from	from	ADP
ftr-400	4	10	the	the	DET
ftr-400	4	11	participants	participant	NOUN
ftr-400	4	12	at	at	ADP
ftr-400	4	13	these	these	DET
ftr-400	4	14	conferences	conference	NOUN
ftr-400	4	15	and	and	CCONJ
ftr-400	4	16	separately	separately	ADV
ftr-400	4	17	from	from	ADP
ftr-400	4	18	william	william	PROPN
ftr-400	4	19	nelson	nelson	PROPN
ftr-400	4	20	,	,	PUNCT
ftr-400	4	21	angela	angela	PROPN
ftr-400	4	22	carmella	carmella	PROPN
ftr-400	4	23	,	,	PUNCT
ftr-400	4	24	daniel	daniel	PROPN
ftr-400	4	25	shaviro	shaviro	PROPN
ftr-400	4	26	,	,	PUNCT
ftr-400	4	27	bertil	bertil	PROPN
ftr-400	4	28	wiman	wiman	PROPN
ftr-400	4	29	,	,	PUNCT
ftr-400	4	30	charles	charles	PROPN
ftr-400	4	31	mclure	mclure	PROPN
ftr-400	4	32	,	,	PUNCT
ftr-400	4	33	jr	jr	PROPN
ftr-400	4	34	.	.	PROPN
ftr-400	4	35	,	,	PUNCT
ftr-400	4	36	neil	neil	PROPN
ftr-400	4	37	buchanan	buchanan	PROPN
ftr-400	4	38	,	,	PUNCT
ftr-400	4	39	mark	mark	PROPN
ftr-400	4	40	alexander	alexander	PROPN
ftr-400	4	41	,	,	PUNCT
ftr-400	4	42	joseph	joseph	PROPN
ftr-400	4	43	guttentag	guttentag	PROPN
ftr-400	4	44	,	,	PUNCT
ftr-400	4	45	michael	michael	PROPN
ftr-400	4	46	mcintyre	mcintyre	PROPN
ftr-400	4	47	,	,	PUNCT
ftr-400	4	48	mel	mel	PROPN
ftr-400	4	49	marquis	marquis	PROPN
ftr-400	4	50	,	,	PUNCT
ftr-400	4	51	lee	lee	PROPN
ftr-400	4	52	sheppard	sheppard	PROPN
ftr-400	4	53	,	,	PUNCT
ftr-400	4	54	steven	steven	PROPN
ftr-400	4	55	shay	shay	PROPN
ftr-400	4	56	,	,	PUNCT
ftr-400	4	57	michael	michael	PROPN
ftr-400	4	58	lang	lang	PROPN
ftr-400	4	59	and	and	CCONJ
ftr-400	4	60	albert	albert	PROPN
ftr-400	4	61	rädler	rädler	NOUN
ftr-400	4	62	.	.	PUNCT
ftr-400	5	1	the	the	DET
ftr-400	5	2	author	author	NOUN
ftr-400	5	3	also	also	ADV
ftr-400	5	4	benefitted	benefit	VERB
ftr-400	5	5	greatly	greatly	ADV
ftr-400	5	6	from	from	ADP
ftr-400	5	7	a	a	DET
ftr-400	5	8	u.s	u.s	PROPN
ftr-400	5	9	.	.	PROPN
ftr-400	5	10	fulbright	fulbright	PROPN
ftr-400	5	11	scholar	scholar	PROPN
ftr-400	5	12	program	program	NOUN
ftr-400	5	13	grant	grant	NOUN
ftr-400	5	14	and	and	CCONJ
ftr-400	5	15	visiting	visit	VERB
ftr-400	5	16	professorship	professorship	NOUN
ftr-400	5	17	with	with	ADP
ftr-400	5	18	dr	dr	PROPN
ftr-400	5	19	.	.	PROPN
ftr-400	5	20	wolfgang	wolfgang	PROPN
ftr-400	5	21	kessler	kessler	PROPN
ftr-400	5	22	at	at	ADP
ftr-400	5	23	the	the	DET
ftr-400	5	24	university	university	PROPN
ftr-400	5	25	of	of	ADP
ftr-400	5	26	freiburg	freiburg	PROPN
ftr-400	5	27	in	in	ADP
ftr-400	5	28	germany	germany	PROPN
ftr-400	5	29	.	.	PUNCT
ftr-400	6	1	the	the	DET
ftr-400	6	2	author	author	NOUN
ftr-400	6	3	is	be	AUX
ftr-400	6	4	grateful	grateful	ADJ
ftr-400	6	5	to	to	ADP
ftr-400	6	6	the	the	DET
ftr-400	6	7	american	american	ADJ
ftr-400	6	8	tax	tax	PROPN
ftr-400	6	9	policy	policy	PROPN
ftr-400	6	10	institute	institute	NOUN
ftr-400	6	11	and	and	CCONJ
ftr-400	6	12	the	the	DET
ftr-400	6	13	seton	seton	PROPN
ftr-400	6	14	hall	hall	PROPN
ftr-400	6	15	university	university	PROPN
ftr-400	6	16	school	school	NOUN
ftr-400	6	17	of	of	ADP
ftr-400	6	18	law	law	PROPN
ftr-400	6	19	dean	dean	PROPN
ftr-400	6	20	�	�	PROPN
ftr-400	6	21	s	s	PART
ftr-400	6	22	research	research	NOUN
ftr-400	6	23	fellowship	fellowship	NOUN
ftr-400	6	24	program	program	NOUN
ftr-400	6	25	,	,	PUNCT
ftr-400	6	26	which	which	PRON
ftr-400	6	27	provided	provide	VERB
ftr-400	6	28	financial	financial	ADJ
ftr-400	6	29	support	support	NOUN
ftr-400	6	30	for	for	ADP
ftr-400	6	31	this	this	DET
ftr-400	6	32	article	article	NOUN
ftr-400	6	33	.	.	PUNCT
ftr-400	7	1	the	the	DET
ftr-400	7	2	author	author	NOUN
ftr-400	7	3	would	would	AUX
ftr-400	7	4	also	also	ADV
ftr-400	7	5	like	like	VERB
ftr-400	7	6	to	to	PART
ftr-400	7	7	thank	thank	VERB
ftr-400	7	8	her	her	PRON
ftr-400	7	9	research	research	NOUN
ftr-400	7	10	assistants	assistant	NOUN
ftr-400	7	11	deirdre	deirdre	PROPN
ftr-400	7	12	bussom	bussom	PROPN
ftr-400	7	13	,	,	PUNCT
ftr-400	7	14	carolyn	carolyn	PROPN
ftr-400	7	15	conway	conway	PROPN
ftr-400	7	16	,	,	PUNCT
ftr-400	7	17	andrew	andrew	PROPN
ftr-400	7	18	farrelly	farrelly	PROPN
ftr-400	7	19	,	,	PUNCT
ftr-400	7	20	wayne	wayne	PROPN
ftr-400	7	21	jentis	jentis	PROPN
ftr-400	7	22	,	,	PUNCT
ftr-400	7	23	monica	monica	PROPN
ftr-400	7	24	kraft	kraft	PROPN
ftr-400	7	25	,	,	PUNCT
ftr-400	7	26	alison	alison	PROPN
ftr-400	7	27	lam	lam	PROPN
ftr-400	7	28	,	,	PUNCT
ftr-400	7	29	victor	victor	PROPN
ftr-400	7	30	macam	macam	PROPN
ftr-400	7	31	,	,	PUNCT
ftr-400	7	32	anneke	anneke	PROPN
ftr-400	7	33	niemira	niemira	PROPN
ftr-400	7	34	,	,	PUNCT
ftr-400	7	35	aliza	aliza	PROPN
ftr-400	7	36	sherman	sherman	PROPN
ftr-400	7	37	and	and	CCONJ
ftr-400	7	38	lynn	lynn	PROPN
ftr-400	7	39	tatum	tatum	PROPN
ftr-400	7	40	.	.	PUNCT
ftr-400	8	1	47	47	NUM
ftr-400	8	2	florida	florida	PROPN
ftr-400	8	3	tax	tax	NOUN
ftr-400	8	4	review	review	NOUN
ftr-400	8	5	volume	volume	NOUN
ftr-400	8	6	7	7	NUM
ftr-400	8	7	2005	2005	NUM
ftr-400	8	8	number	number	NOUN
ftr-400	8	9	2	2	NUM
ftr-400	8	10	tax	tax	NOUN
ftr-400	8	11	discrimination	discrimination	NOUN
ftr-400	8	12	:	:	PUNCT
ftr-400	8	13	a	a	DET
ftr-400	8	14	comparative	comparative	ADJ
ftr-400	8	15	analysis	analysis	NOUN
ftr-400	8	16	of	of	ADP
ftr-400	8	17	u.s	u.s	PROPN
ftr-400	8	18	.	.	PROPN
ftr-400	8	19	and	and	CCONJ
ftr-400	8	20	eu	eu	PROPN
ftr-400	8	21	approaches	approach	NOUN
ftr-400	8	22	by	by	ADP
ftr-400	8	23	tracy	tracy	PROPN
ftr-400	8	24	a.	a.	PROPN
ftr-400	8	25	kaye	kaye	PROPN
ftr-400	8	26	*	*	PROPN
ftr-400	8	27	48	48	NUM
ftr-400	8	28	florida	florida	PROPN
ftr-400	8	29	tax	tax	NOUN
ftr-400	8	30	review	review	NOUN
ftr-400	8	31	[	[	X
ftr-400	8	32	vol.7:2	vol.7:2	X
ftr-400	8	33	i.	i.	NOUN
ftr-400	8	34	introduction	introduction	NOUN
ftr-400	8	35	.	.	PUNCT
ftr-400	8	36	.	.	PUNCT
ftr-400	8	37	.	.	PUNCT
ftr-400	8	38	.	.	PUNCT
ftr-400	8	39	.	.	PUNCT
ftr-400	8	40	.	.	PUNCT
ftr-400	8	41	.	.	PUNCT
ftr-400	8	42	.	.	PUNCT
ftr-400	8	43	.	.	PUNCT
ftr-400	8	44	.	.	PUNCT
ftr-400	8	45	.	.	PUNCT
ftr-400	8	46	.	.	PUNCT
ftr-400	8	47	.	.	PUNCT
ftr-400	8	48	.	.	PUNCT
ftr-400	8	49	.	.	PUNCT
ftr-400	8	50	.	.	PUNCT
ftr-400	8	51	.	.	PUNCT
ftr-400	8	52	.	.	PUNCT
ftr-400	8	53	.	.	PUNCT
ftr-400	8	54	.	.	PUNCT
ftr-400	8	55	.	.	PUNCT
ftr-400	8	56	.	.	PUNCT
ftr-400	8	57	.	.	PUNCT
ftr-400	8	58	.	.	PUNCT
ftr-400	8	59	.	.	PUNCT
ftr-400	8	60	.	.	PUNCT
ftr-400	8	61	.	.	PUNCT
ftr-400	8	62	.	.	PUNCT
ftr-400	8	63	.	.	PUNCT
ftr-400	8	64	.	.	PUNCT
ftr-400	8	65	.	.	PUNCT
ftr-400	8	66	.	.	PUNCT
ftr-400	8	67	.	.	PUNCT
ftr-400	8	68	.	.	PUNCT
ftr-400	8	69	.	.	PUNCT
ftr-400	8	70	.	.	PUNCT
ftr-400	8	71	.	.	PUNCT
ftr-400	8	72	.	.	PUNCT
ftr-400	8	73	.	.	PUNCT
ftr-400	8	74	.	.	PUNCT
ftr-400	8	75	.	.	PUNCT
ftr-400	8	76	.	.	PUNCT
ftr-400	8	77	.	.	PUNCT
ftr-400	8	78	.	.	PUNCT
ftr-400	9	1	49	49	NUM
ftr-400	9	2	ii	ii	NOUN
ftr-400	9	3	.	.	PUNCT
ftr-400	10	1	eu	eu	PROPN
ftr-400	10	2	vs.	vs.	ADP
ftr-400	10	3	u.s	u.s	PROPN
ftr-400	10	4	.	.	PROPN
ftr-400	10	5	federalism	federalism	NOUN
ftr-400	10	6	.	.	PUNCT
ftr-400	10	7	.	.	PUNCT
ftr-400	10	8	.	.	PUNCT
ftr-400	10	9	.	.	PUNCT
ftr-400	10	10	.	.	PUNCT
ftr-400	10	11	.	.	PUNCT
ftr-400	10	12	.	.	PUNCT
ftr-400	10	13	.	.	PUNCT
ftr-400	10	14	.	.	PUNCT
ftr-400	10	15	.	.	PUNCT
ftr-400	10	16	.	.	PUNCT
ftr-400	10	17	.	.	PUNCT
ftr-400	10	18	.	.	PUNCT
ftr-400	10	19	.	.	PUNCT
ftr-400	10	20	.	.	PUNCT
ftr-400	10	21	.	.	PUNCT
ftr-400	10	22	.	.	PUNCT
ftr-400	10	23	.	.	PUNCT
ftr-400	10	24	.	.	PUNCT
ftr-400	10	25	.	.	PUNCT
ftr-400	10	26	.	.	PUNCT
ftr-400	10	27	.	.	PUNCT
ftr-400	10	28	.	.	PUNCT
ftr-400	10	29	.	.	PUNCT
ftr-400	10	30	.	.	PUNCT
ftr-400	10	31	.	.	PUNCT
ftr-400	10	32	.	.	PUNCT
ftr-400	10	33	.	.	PUNCT
ftr-400	10	34	.	.	PUNCT
ftr-400	10	35	.	.	PUNCT
ftr-400	10	36	.	.	PUNCT
ftr-400	10	37	.	.	PUNCT
ftr-400	10	38	.	.	PUNCT
ftr-400	10	39	.	.	PUNCT
ftr-400	10	40	.	.	PUNCT
ftr-400	11	1	57	57	NUM
ftr-400	11	2	a.	a.	NOUN
ftr-400	11	3	the	the	DET
ftr-400	11	4	legislative	legislative	ADJ
ftr-400	11	5	branch	branch	NOUN
ftr-400	11	6	.	.	PUNCT
ftr-400	11	7	.	.	PUNCT
ftr-400	11	8	.	.	PUNCT
ftr-400	11	9	.	.	PUNCT
ftr-400	11	10	.	.	PUNCT
ftr-400	11	11	.	.	PUNCT
ftr-400	11	12	.	.	PUNCT
ftr-400	11	13	.	.	PUNCT
ftr-400	11	14	.	.	PUNCT
ftr-400	11	15	.	.	PUNCT
ftr-400	11	16	.	.	PUNCT
ftr-400	11	17	.	.	PUNCT
ftr-400	11	18	.	.	PUNCT
ftr-400	11	19	.	.	PUNCT
ftr-400	11	20	.	.	PUNCT
ftr-400	11	21	.	.	PUNCT
ftr-400	11	22	.	.	PUNCT
ftr-400	11	23	.	.	PUNCT
ftr-400	11	24	.	.	PUNCT
ftr-400	11	25	.	.	PUNCT
ftr-400	11	26	.	.	PUNCT
ftr-400	11	27	.	.	PUNCT
ftr-400	11	28	.	.	PUNCT
ftr-400	11	29	.	.	PUNCT
ftr-400	11	30	.	.	PUNCT
ftr-400	11	31	.	.	PUNCT
ftr-400	11	32	.	.	PUNCT
ftr-400	11	33	.	.	PUNCT
ftr-400	11	34	.	.	PUNCT
ftr-400	11	35	.	.	PUNCT
ftr-400	11	36	.	.	PUNCT
ftr-400	12	1	59	59	NUM
ftr-400	12	2	b.	b.	NOUN
ftr-400	12	3	the	the	DET
ftr-400	12	4	judicial	judicial	ADJ
ftr-400	12	5	branch	branch	NOUN
ftr-400	12	6	.	.	PUNCT
ftr-400	12	7	.	.	PUNCT
ftr-400	12	8	.	.	PUNCT
ftr-400	12	9	.	.	PUNCT
ftr-400	12	10	.	.	PUNCT
ftr-400	12	11	.	.	PUNCT
ftr-400	12	12	.	.	PUNCT
ftr-400	12	13	.	.	PUNCT
ftr-400	12	14	.	.	PUNCT
ftr-400	12	15	.	.	PUNCT
ftr-400	12	16	.	.	PUNCT
ftr-400	12	17	.	.	PUNCT
ftr-400	12	18	.	.	PUNCT
ftr-400	12	19	.	.	PUNCT
ftr-400	12	20	.	.	PUNCT
ftr-400	12	21	.	.	PUNCT
ftr-400	12	22	.	.	PUNCT
ftr-400	12	23	.	.	PUNCT
ftr-400	12	24	.	.	PUNCT
ftr-400	12	25	.	.	PUNCT
ftr-400	12	26	.	.	PUNCT
ftr-400	12	27	.	.	PUNCT
ftr-400	12	28	.	.	PUNCT
ftr-400	12	29	.	.	PUNCT
ftr-400	12	30	.	.	PUNCT
ftr-400	12	31	.	.	PUNCT
ftr-400	12	32	.	.	PUNCT
ftr-400	12	33	.	.	PUNCT
ftr-400	12	34	.	.	PUNCT
ftr-400	12	35	.	.	PUNCT
ftr-400	12	36	.	.	PUNCT
ftr-400	12	37	.	.	PUNCT
ftr-400	12	38	.	.	PUNCT
ftr-400	13	1	71	71	NUM
ftr-400	13	2	iii	iii	NOUN
ftr-400	13	3	.	.	PUNCT
ftr-400	14	1	principles	principle	NOUN
ftr-400	14	2	of	of	ADP
ftr-400	14	3	international	international	ADJ
ftr-400	14	4	and	and	CCONJ
ftr-400	14	5	interstate	interstate	ADJ
ftr-400	14	6	taxation	taxation	NOUN
ftr-400	14	7	.	.	PUNCT
ftr-400	14	8	.	.	PUNCT
ftr-400	14	9	.	.	PUNCT
ftr-400	14	10	.	.	PUNCT
ftr-400	15	1	75	75	NUM
ftr-400	15	2	iv	iv	NOUN
ftr-400	15	3	.	.	PUNCT
ftr-400	15	4	judicial	judicial	ADJ
ftr-400	15	5	limitations	limitation	NOUN
ftr-400	15	6	on	on	ADP
ftr-400	15	7	tax	tax	NOUN
ftr-400	15	8	sovereignty	sovereignty	NOUN
ftr-400	15	9	.	.	PUNCT
ftr-400	15	10	.	.	PUNCT
ftr-400	15	11	.	.	PUNCT
ftr-400	15	12	.	.	PUNCT
ftr-400	15	13	.	.	PUNCT
ftr-400	15	14	.	.	PUNCT
ftr-400	15	15	.	.	PUNCT
ftr-400	15	16	.	.	PUNCT
ftr-400	15	17	.	.	PUNCT
ftr-400	15	18	.	.	PUNCT
ftr-400	15	19	.	.	PUNCT
ftr-400	15	20	.	.	PUNCT
ftr-400	15	21	.	.	PUNCT
ftr-400	15	22	.	.	PUNCT
ftr-400	15	23	.	.	PUNCT
ftr-400	15	24	.	.	PUNCT
ftr-400	16	1	77	77	NUM
ftr-400	16	2	a.	a.	NOUN
ftr-400	16	3	judicial	judicial	ADJ
ftr-400	16	4	limitations	limitation	NOUN
ftr-400	16	5	on	on	ADP
ftr-400	16	6	state	state	NOUN
ftr-400	16	7	tax	tax	NOUN
ftr-400	16	8	sovereignty	sovereignty	NOUN
ftr-400	16	9	in	in	ADP
ftr-400	16	10	the	the	DET
ftr-400	16	11	united	united	PROPN
ftr-400	16	12	states	states	PROPN
ftr-400	16	13	.	.	PUNCT
ftr-400	16	14	.	.	PUNCT
ftr-400	16	15	.	.	PUNCT
ftr-400	16	16	.	.	PUNCT
ftr-400	16	17	.	.	PUNCT
ftr-400	16	18	.	.	PUNCT
ftr-400	16	19	.	.	PUNCT
ftr-400	16	20	.	.	PUNCT
ftr-400	16	21	.	.	PUNCT
ftr-400	16	22	.	.	PUNCT
ftr-400	16	23	.	.	PUNCT
ftr-400	16	24	.	.	PUNCT
ftr-400	16	25	.	.	PUNCT
ftr-400	16	26	.	.	PUNCT
ftr-400	16	27	.	.	PUNCT
ftr-400	16	28	.	.	PUNCT
ftr-400	16	29	.	.	PUNCT
ftr-400	16	30	.	.	PUNCT
ftr-400	16	31	.	.	PUNCT
ftr-400	16	32	.	.	PUNCT
ftr-400	16	33	.	.	PUNCT
ftr-400	16	34	.	.	PUNCT
ftr-400	16	35	.	.	PUNCT
ftr-400	16	36	.	.	PUNCT
ftr-400	16	37	.	.	PUNCT
ftr-400	16	38	.	.	PUNCT
ftr-400	16	39	.	.	PUNCT
ftr-400	16	40	.	.	PUNCT
ftr-400	16	41	.	.	PUNCT
ftr-400	16	42	.	.	PUNCT
ftr-400	16	43	.	.	PUNCT
ftr-400	16	44	.	.	PUNCT
ftr-400	16	45	.	.	PUNCT
ftr-400	16	46	.	.	PUNCT
ftr-400	16	47	.	.	PUNCT
ftr-400	16	48	.	.	PUNCT
ftr-400	16	49	.	.	PUNCT
ftr-400	16	50	.	.	PUNCT
ftr-400	16	51	.	.	PUNCT
ftr-400	17	1	77	77	NUM
ftr-400	17	2	1	1	NUM
ftr-400	17	3	.	.	PUNCT
ftr-400	18	1	the	the	DET
ftr-400	18	2	privileges	privilege	NOUN
ftr-400	18	3	and	and	CCONJ
ftr-400	18	4	immunities	immunity	NOUN
ftr-400	18	5	clause	clause	NOUN
ftr-400	18	6	.	.	PUNCT
ftr-400	18	7	.	.	PUNCT
ftr-400	18	8	.	.	PUNCT
ftr-400	18	9	.	.	PUNCT
ftr-400	18	10	.	.	PUNCT
ftr-400	18	11	.	.	PUNCT
ftr-400	18	12	.	.	PUNCT
ftr-400	18	13	.	.	PUNCT
ftr-400	18	14	.	.	PUNCT
ftr-400	18	15	.	.	PUNCT
ftr-400	18	16	.	.	PUNCT
ftr-400	18	17	.	.	PUNCT
ftr-400	19	1	.	.	PUNCT
ftr-400	20	1	79	79	NUM
ftr-400	20	2	2	2	NUM
ftr-400	20	3	.	.	PUNCT
ftr-400	21	1	the	the	DET
ftr-400	21	2	equal	equal	ADJ
ftr-400	21	3	protection	protection	NOUN
ftr-400	21	4	clause	clause	NOUN
ftr-400	21	5	.	.	PUNCT
ftr-400	21	6	.	.	PUNCT
ftr-400	21	7	.	.	PUNCT
ftr-400	21	8	.	.	PUNCT
ftr-400	21	9	.	.	PUNCT
ftr-400	21	10	.	.	PUNCT
ftr-400	21	11	.	.	PUNCT
ftr-400	21	12	.	.	PUNCT
ftr-400	21	13	.	.	PUNCT
ftr-400	21	14	.	.	PUNCT
ftr-400	21	15	.	.	PUNCT
ftr-400	21	16	.	.	PUNCT
ftr-400	21	17	.	.	PUNCT
ftr-400	21	18	.	.	PUNCT
ftr-400	21	19	.	.	PUNCT
ftr-400	21	20	.	.	PUNCT
ftr-400	21	21	.	.	PUNCT
ftr-400	21	22	.	.	PUNCT
ftr-400	21	23	.	.	PUNCT
ftr-400	22	1	.	.	PUNCT
ftr-400	23	1	84	84	NUM
ftr-400	23	2	3	3	NUM
ftr-400	23	3	.	.	PUNCT
ftr-400	24	1	the	the	DET
ftr-400	24	2	dormant	dormant	PROPN
ftr-400	24	3	commerce	commerce	PROPN
ftr-400	24	4	clause	clause	NOUN
ftr-400	24	5	.	.	PUNCT
ftr-400	24	6	.	.	PUNCT
ftr-400	24	7	.	.	PUNCT
ftr-400	24	8	.	.	PUNCT
ftr-400	24	9	.	.	PUNCT
ftr-400	24	10	.	.	PUNCT
ftr-400	24	11	.	.	PUNCT
ftr-400	24	12	.	.	PUNCT
ftr-400	24	13	.	.	PUNCT
ftr-400	24	14	.	.	PUNCT
ftr-400	24	15	.	.	PUNCT
ftr-400	24	16	.	.	PUNCT
ftr-400	24	17	.	.	PUNCT
ftr-400	24	18	.	.	PUNCT
ftr-400	24	19	.	.	PUNCT
ftr-400	24	20	.	.	PUNCT
ftr-400	24	21	.	.	PUNCT
ftr-400	25	1	86	86	NUM
ftr-400	25	2	b.	b.	PROPN
ftr-400	25	3	judicial	judicial	ADJ
ftr-400	25	4	limitations	limitation	NOUN
ftr-400	25	5	on	on	ADP
ftr-400	25	6	member	member	NOUN
ftr-400	25	7	state	state	NOUN
ftr-400	25	8	tax	tax	NOUN
ftr-400	25	9	sovereignty	sovereignty	NOUN
ftr-400	25	10	in	in	ADP
ftr-400	25	11	the	the	DET
ftr-400	25	12	european	european	PROPN
ftr-400	25	13	union	union	PROPN
ftr-400	25	14	.	.	PUNCT
ftr-400	25	15	.	.	PUNCT
ftr-400	25	16	.	.	PUNCT
ftr-400	25	17	.	.	PUNCT
ftr-400	25	18	.	.	PUNCT
ftr-400	25	19	.	.	PUNCT
ftr-400	25	20	.	.	PUNCT
ftr-400	25	21	.	.	PUNCT
ftr-400	25	22	.	.	PUNCT
ftr-400	25	23	.	.	PUNCT
ftr-400	25	24	.	.	PUNCT
ftr-400	25	25	.	.	PUNCT
ftr-400	25	26	.	.	PUNCT
ftr-400	25	27	.	.	PUNCT
ftr-400	25	28	.	.	PUNCT
ftr-400	25	29	.	.	PUNCT
ftr-400	25	30	.	.	PUNCT
ftr-400	25	31	.	.	PUNCT
ftr-400	25	32	.	.	PUNCT
ftr-400	25	33	.	.	PUNCT
ftr-400	25	34	.	.	PUNCT
ftr-400	25	35	.	.	PUNCT
ftr-400	25	36	.	.	PUNCT
ftr-400	25	37	.	.	PUNCT
ftr-400	25	38	.	.	PUNCT
ftr-400	25	39	.	.	PUNCT
ftr-400	25	40	.	.	PUNCT
ftr-400	25	41	.	.	PUNCT
ftr-400	25	42	.	.	PUNCT
ftr-400	25	43	.	.	PUNCT
ftr-400	25	44	.	.	PUNCT
ftr-400	25	45	.	.	PUNCT
ftr-400	25	46	.	.	PUNCT
ftr-400	25	47	.	.	PUNCT
ftr-400	25	48	.	.	PUNCT
ftr-400	25	49	.	.	PUNCT
ftr-400	26	1	92	92	NUM
ftr-400	26	2	1	1	NUM
ftr-400	26	3	.	.	PUNCT
ftr-400	27	1	the	the	DET
ftr-400	27	2	free	free	ADJ
ftr-400	27	3	movement	movement	NOUN
ftr-400	27	4	of	of	ADP
ftr-400	27	5	goods	good	NOUN
ftr-400	27	6	.	.	PUNCT
ftr-400	27	7	.	.	PUNCT
ftr-400	27	8	.	.	PUNCT
ftr-400	27	9	.	.	PUNCT
ftr-400	27	10	.	.	PUNCT
ftr-400	27	11	.	.	PUNCT
ftr-400	27	12	.	.	PUNCT
ftr-400	27	13	.	.	PUNCT
ftr-400	27	14	.	.	PUNCT
ftr-400	27	15	.	.	PUNCT
ftr-400	27	16	.	.	PUNCT
ftr-400	27	17	.	.	PUNCT
ftr-400	27	18	.	.	PUNCT
ftr-400	27	19	.	.	PUNCT
ftr-400	27	20	.	.	PUNCT
ftr-400	27	21	.	.	PUNCT
ftr-400	27	22	.	.	PUNCT
ftr-400	27	23	.	.	PUNCT
ftr-400	28	1	.	.	PUNCT
ftr-400	29	1	95	95	NUM
ftr-400	29	2	2	2	NUM
ftr-400	29	3	.	.	PUNCT
ftr-400	30	1	the	the	DET
ftr-400	30	2	free	free	ADJ
ftr-400	30	3	movement	movement	NOUN
ftr-400	30	4	of	of	ADP
ftr-400	30	5	persons	person	NOUN
ftr-400	30	6	.	.	PUNCT
ftr-400	30	7	.	.	PUNCT
ftr-400	30	8	.	.	PUNCT
ftr-400	30	9	.	.	PUNCT
ftr-400	30	10	.	.	PUNCT
ftr-400	30	11	.	.	PUNCT
ftr-400	30	12	.	.	PUNCT
ftr-400	30	13	.	.	PUNCT
ftr-400	30	14	.	.	PUNCT
ftr-400	30	15	.	.	PUNCT
ftr-400	30	16	.	.	PUNCT
ftr-400	30	17	.	.	PUNCT
ftr-400	30	18	.	.	PUNCT
ftr-400	30	19	.	.	PUNCT
ftr-400	30	20	.	.	PUNCT
ftr-400	30	21	.	.	PUNCT
ftr-400	30	22	.	.	PUNCT
ftr-400	31	1	.	.	PUNCT
ftr-400	32	1	96	96	NUM
ftr-400	32	2	3	3	NUM
ftr-400	32	3	.	.	PUNCT
ftr-400	33	1	the	the	DET
ftr-400	33	2	freedom	freedom	NOUN
ftr-400	33	3	to	to	PART
ftr-400	33	4	provide	provide	VERB
ftr-400	33	5	services	service	NOUN
ftr-400	33	6	.	.	PUNCT
ftr-400	33	7	.	.	PUNCT
ftr-400	33	8	.	.	PUNCT
ftr-400	33	9	.	.	PUNCT
ftr-400	33	10	.	.	PUNCT
ftr-400	33	11	.	.	PUNCT
ftr-400	33	12	.	.	PUNCT
ftr-400	33	13	.	.	PUNCT
ftr-400	33	14	.	.	PUNCT
ftr-400	33	15	.	.	PUNCT
ftr-400	33	16	.	.	PUNCT
ftr-400	33	17	.	.	PUNCT
ftr-400	33	18	.	.	PUNCT
ftr-400	33	19	.	.	PUNCT
ftr-400	33	20	.	.	PUNCT
ftr-400	34	1	.	.	PUNCT
ftr-400	35	1	98	98	NUM
ftr-400	35	2	4	4	NUM
ftr-400	35	3	.	.	PUNCT
ftr-400	36	1	the	the	DET
ftr-400	36	2	free	free	ADJ
ftr-400	36	3	movement	movement	NOUN
ftr-400	36	4	of	of	ADP
ftr-400	36	5	capital	capital	NOUN
ftr-400	36	6	.	.	PUNCT
ftr-400	36	7	.	.	PUNCT
ftr-400	36	8	.	.	PUNCT
ftr-400	36	9	.	.	PUNCT
ftr-400	36	10	.	.	PUNCT
ftr-400	36	11	.	.	PUNCT
ftr-400	36	12	.	.	PUNCT
ftr-400	36	13	.	.	PUNCT
ftr-400	36	14	.	.	PUNCT
ftr-400	36	15	.	.	PUNCT
ftr-400	36	16	.	.	PUNCT
ftr-400	36	17	.	.	PUNCT
ftr-400	36	18	.	.	PUNCT
ftr-400	36	19	.	.	PUNCT
ftr-400	36	20	.	.	PUNCT
ftr-400	36	21	.	.	PUNCT
ftr-400	36	22	.	.	PUNCT
ftr-400	37	1	.	.	PUNCT
ftr-400	38	1	99	99	NUM
ftr-400	38	2	5	5	NUM
ftr-400	38	3	.	.	PUNCT
ftr-400	38	4	conclusion	conclusion	NOUN
ftr-400	38	5	.	.	PUNCT
ftr-400	38	6	.	.	PUNCT
ftr-400	38	7	.	.	PUNCT
ftr-400	38	8	.	.	PUNCT
ftr-400	38	9	.	.	PUNCT
ftr-400	38	10	.	.	PUNCT
ftr-400	38	11	.	.	PUNCT
ftr-400	38	12	.	.	PUNCT
ftr-400	38	13	.	.	PUNCT
ftr-400	38	14	.	.	PUNCT
ftr-400	38	15	.	.	PUNCT
ftr-400	38	16	.	.	PUNCT
ftr-400	38	17	.	.	PUNCT
ftr-400	38	18	.	.	PUNCT
ftr-400	38	19	.	.	PUNCT
ftr-400	38	20	.	.	PUNCT
ftr-400	38	21	.	.	PUNCT
ftr-400	38	22	.	.	PUNCT
ftr-400	38	23	.	.	PUNCT
ftr-400	38	24	.	.	PUNCT
ftr-400	38	25	.	.	PUNCT
ftr-400	38	26	.	.	PUNCT
ftr-400	38	27	.	.	PUNCT
ftr-400	38	28	.	.	PUNCT
ftr-400	38	29	.	.	PUNCT
ftr-400	38	30	.	.	PUNCT
ftr-400	38	31	.	.	PUNCT
ftr-400	38	32	.	.	PUNCT
ftr-400	38	33	.	.	PUNCT
ftr-400	38	34	.	.	PUNCT
ftr-400	38	35	.	.	PUNCT
ftr-400	38	36	.	.	PUNCT
ftr-400	38	37	.	.	PUNCT
ftr-400	39	1	101	101	NUM
ftr-400	40	1	v.	v.	ADP
ftr-400	40	2	comparative	comparative	ADJ
ftr-400	40	3	case	case	NOUN
ftr-400	40	4	law	law	NOUN
ftr-400	40	5	.	.	PUNCT
ftr-400	40	6	.	.	PUNCT
ftr-400	40	7	.	.	PUNCT
ftr-400	40	8	.	.	PUNCT
ftr-400	40	9	.	.	PUNCT
ftr-400	40	10	.	.	PUNCT
ftr-400	40	11	.	.	PUNCT
ftr-400	40	12	.	.	PUNCT
ftr-400	40	13	.	.	PUNCT
ftr-400	40	14	.	.	PUNCT
ftr-400	40	15	.	.	PUNCT
ftr-400	40	16	.	.	PUNCT
ftr-400	40	17	.	.	PUNCT
ftr-400	40	18	.	.	PUNCT
ftr-400	40	19	.	.	PUNCT
ftr-400	40	20	.	.	PUNCT
ftr-400	40	21	.	.	PUNCT
ftr-400	40	22	.	.	PUNCT
ftr-400	40	23	.	.	PUNCT
ftr-400	40	24	.	.	PUNCT
ftr-400	40	25	.	.	PUNCT
ftr-400	40	26	.	.	PUNCT
ftr-400	40	27	.	.	PUNCT
ftr-400	40	28	.	.	PUNCT
ftr-400	40	29	.	.	PUNCT
ftr-400	40	30	.	.	PUNCT
ftr-400	40	31	.	.	PUNCT
ftr-400	40	32	.	.	PUNCT
ftr-400	40	33	.	.	PUNCT
ftr-400	40	34	.	.	PUNCT
ftr-400	40	35	.	.	PUNCT
ftr-400	40	36	.	.	PUNCT
ftr-400	40	37	.	.	PUNCT
ftr-400	41	1	104	104	NUM
ftr-400	41	2	a.	a.	NOUN
ftr-400	41	3	corporate	corporate	ADJ
ftr-400	41	4	taxation	taxation	NOUN
ftr-400	41	5	.	.	PUNCT
ftr-400	41	6	.	.	PUNCT
ftr-400	41	7	.	.	PUNCT
ftr-400	41	8	.	.	PUNCT
ftr-400	41	9	.	.	PUNCT
ftr-400	41	10	.	.	PUNCT
ftr-400	41	11	.	.	PUNCT
ftr-400	41	12	.	.	PUNCT
ftr-400	41	13	.	.	PUNCT
ftr-400	41	14	.	.	PUNCT
ftr-400	41	15	.	.	PUNCT
ftr-400	41	16	.	.	PUNCT
ftr-400	41	17	.	.	PUNCT
ftr-400	41	18	.	.	PUNCT
ftr-400	41	19	.	.	PUNCT
ftr-400	41	20	.	.	PUNCT
ftr-400	41	21	.	.	PUNCT
ftr-400	41	22	.	.	PUNCT
ftr-400	41	23	.	.	PUNCT
ftr-400	41	24	.	.	PUNCT
ftr-400	41	25	.	.	PUNCT
ftr-400	41	26	.	.	PUNCT
ftr-400	41	27	.	.	PUNCT
ftr-400	41	28	.	.	PUNCT
ftr-400	41	29	.	.	PUNCT
ftr-400	41	30	.	.	PUNCT
ftr-400	41	31	.	.	PUNCT
ftr-400	41	32	.	.	PUNCT
ftr-400	41	33	.	.	PUNCT
ftr-400	41	34	.	.	PUNCT
ftr-400	41	35	.	.	PUNCT
ftr-400	41	36	.	.	PUNCT
ftr-400	42	1	105	105	NUM
ftr-400	42	2	1	1	NUM
ftr-400	42	3	.	.	PUNCT
ftr-400	43	1	the	the	DET
ftr-400	43	2	u.s	u.s	PROPN
ftr-400	43	3	.	.	PROPN
ftr-400	43	4	approach	approach	NOUN
ftr-400	43	5	.	.	PUNCT
ftr-400	43	6	.	.	PUNCT
ftr-400	43	7	.	.	PUNCT
ftr-400	43	8	.	.	PUNCT
ftr-400	43	9	.	.	PUNCT
ftr-400	43	10	.	.	PUNCT
ftr-400	43	11	.	.	PUNCT
ftr-400	43	12	.	.	PUNCT
ftr-400	43	13	.	.	PUNCT
ftr-400	43	14	.	.	PUNCT
ftr-400	43	15	.	.	PUNCT
ftr-400	43	16	.	.	PUNCT
ftr-400	43	17	.	.	PUNCT
ftr-400	43	18	.	.	PUNCT
ftr-400	43	19	.	.	PUNCT
ftr-400	43	20	.	.	PUNCT
ftr-400	43	21	.	.	PUNCT
ftr-400	43	22	.	.	PUNCT
ftr-400	43	23	.	.	PUNCT
ftr-400	43	24	.	.	PUNCT
ftr-400	43	25	.	.	PUNCT
ftr-400	43	26	.	.	PUNCT
ftr-400	43	27	.	.	PUNCT
ftr-400	43	28	.	.	PUNCT
ftr-400	43	29	.	.	PUNCT
ftr-400	43	30	.	.	PUNCT
ftr-400	44	1	.	.	PUNCT
ftr-400	45	1	105	105	NUM
ftr-400	45	2	2	2	NUM
ftr-400	45	3	.	.	PUNCT
ftr-400	46	1	the	the	DET
ftr-400	46	2	eu	eu	PROPN
ftr-400	46	3	approach	approach	NOUN
ftr-400	46	4	.	.	PUNCT
ftr-400	46	5	.	.	PUNCT
ftr-400	46	6	.	.	PUNCT
ftr-400	46	7	.	.	PUNCT
ftr-400	46	8	.	.	PUNCT
ftr-400	46	9	.	.	PUNCT
ftr-400	46	10	.	.	PUNCT
ftr-400	46	11	.	.	PUNCT
ftr-400	46	12	.	.	PUNCT
ftr-400	46	13	.	.	PUNCT
ftr-400	46	14	.	.	PUNCT
ftr-400	46	15	.	.	PUNCT
ftr-400	46	16	.	.	PUNCT
ftr-400	46	17	.	.	PUNCT
ftr-400	46	18	.	.	PUNCT
ftr-400	46	19	.	.	PUNCT
ftr-400	46	20	.	.	PUNCT
ftr-400	46	21	.	.	PUNCT
ftr-400	46	22	.	.	PUNCT
ftr-400	46	23	.	.	PUNCT
ftr-400	46	24	.	.	PUNCT
ftr-400	46	25	.	.	PUNCT
ftr-400	46	26	.	.	PUNCT
ftr-400	46	27	.	.	PUNCT
ftr-400	46	28	.	.	PUNCT
ftr-400	46	29	.	.	PUNCT
ftr-400	46	30	.	.	PUNCT
ftr-400	47	1	107	107	NUM
ftr-400	47	2	3	3	NUM
ftr-400	47	3	.	.	PUNCT
ftr-400	47	4	analysis	analysis	NOUN
ftr-400	47	5	.	.	PUNCT
ftr-400	47	6	.	.	PUNCT
ftr-400	47	7	.	.	PUNCT
ftr-400	47	8	.	.	PUNCT
ftr-400	47	9	.	.	PUNCT
ftr-400	47	10	.	.	PUNCT
ftr-400	47	11	.	.	PUNCT
ftr-400	47	12	.	.	PUNCT
ftr-400	47	13	.	.	PUNCT
ftr-400	47	14	.	.	PUNCT
ftr-400	47	15	.	.	PUNCT
ftr-400	47	16	.	.	PUNCT
ftr-400	47	17	.	.	PUNCT
ftr-400	47	18	.	.	PUNCT
ftr-400	47	19	.	.	PUNCT
ftr-400	47	20	.	.	PUNCT
ftr-400	47	21	.	.	PUNCT
ftr-400	47	22	.	.	PUNCT
ftr-400	47	23	.	.	PUNCT
ftr-400	47	24	.	.	PUNCT
ftr-400	47	25	.	.	PUNCT
ftr-400	47	26	.	.	PUNCT
ftr-400	47	27	.	.	PUNCT
ftr-400	47	28	.	.	PUNCT
ftr-400	47	29	.	.	PUNCT
ftr-400	47	30	.	.	PUNCT
ftr-400	47	31	.	.	PUNCT
ftr-400	47	32	.	.	PUNCT
ftr-400	47	33	.	.	PUNCT
ftr-400	47	34	.	.	PUNCT
ftr-400	47	35	.	.	PUNCT
ftr-400	47	36	.	.	PUNCT
ftr-400	47	37	.	.	PUNCT
ftr-400	47	38	.	.	PUNCT
ftr-400	48	1	.	.	PUNCT
ftr-400	49	1	108	108	NUM
ftr-400	49	2	b.	b.	PROPN
ftr-400	49	3	individual	individual	ADJ
ftr-400	49	4	taxation	taxation	NOUN
ftr-400	49	5	.	.	PUNCT
ftr-400	49	6	.	.	PUNCT
ftr-400	49	7	.	.	PUNCT
ftr-400	49	8	.	.	PUNCT
ftr-400	49	9	.	.	PUNCT
ftr-400	49	10	.	.	PUNCT
ftr-400	49	11	.	.	PUNCT
ftr-400	49	12	.	.	PUNCT
ftr-400	49	13	.	.	PUNCT
ftr-400	49	14	.	.	PUNCT
ftr-400	49	15	.	.	PUNCT
ftr-400	49	16	.	.	PUNCT
ftr-400	49	17	.	.	PUNCT
ftr-400	49	18	.	.	PUNCT
ftr-400	49	19	.	.	PUNCT
ftr-400	49	20	.	.	PUNCT
ftr-400	49	21	.	.	PUNCT
ftr-400	49	22	.	.	PUNCT
ftr-400	49	23	.	.	PUNCT
ftr-400	49	24	.	.	PUNCT
ftr-400	49	25	.	.	PUNCT
ftr-400	49	26	.	.	PUNCT
ftr-400	49	27	.	.	PUNCT
ftr-400	49	28	.	.	PUNCT
ftr-400	49	29	.	.	PUNCT
ftr-400	49	30	.	.	PUNCT
ftr-400	49	31	.	.	PUNCT
ftr-400	49	32	.	.	PUNCT
ftr-400	49	33	.	.	PUNCT
ftr-400	49	34	.	.	PUNCT
ftr-400	49	35	.	.	PUNCT
ftr-400	49	36	.	.	PUNCT
ftr-400	50	1	111	111	NUM
ftr-400	50	2	1	1	NUM
ftr-400	50	3	.	.	PUNCT
ftr-400	51	1	the	the	DET
ftr-400	51	2	u.s	u.s	PROPN
ftr-400	51	3	.	.	PROPN
ftr-400	51	4	supreme	supreme	PROPN
ftr-400	51	5	court	court	PROPN
ftr-400	51	6	�	�	PROPN
ftr-400	51	7	s	s	PART
ftr-400	51	8	approach	approach	NOUN
ftr-400	51	9	.	.	PUNCT
ftr-400	51	10	.	.	PUNCT
ftr-400	51	11	.	.	PUNCT
ftr-400	51	12	.	.	PUNCT
ftr-400	51	13	.	.	PUNCT
ftr-400	51	14	.	.	PUNCT
ftr-400	51	15	.	.	PUNCT
ftr-400	51	16	.	.	PUNCT
ftr-400	51	17	.	.	PUNCT
ftr-400	51	18	.	.	PUNCT
ftr-400	51	19	.	.	PUNCT
ftr-400	51	20	.	.	PUNCT
ftr-400	52	1	.	.	PUNCT
ftr-400	53	1	111	111	NUM
ftr-400	53	2	2	2	NUM
ftr-400	53	3	.	.	PUNCT
ftr-400	54	1	the	the	DET
ftr-400	54	2	european	european	PROPN
ftr-400	54	3	court	court	PROPN
ftr-400	54	4	of	of	ADP
ftr-400	54	5	justice	justice	PROPN
ftr-400	54	6	�	�	PROPN
ftr-400	54	7	s	s	PART
ftr-400	54	8	approach	approach	NOUN
ftr-400	54	9	.	.	PUNCT
ftr-400	54	10	.	.	PUNCT
ftr-400	54	11	.	.	PUNCT
ftr-400	54	12	.	.	PUNCT
ftr-400	54	13	.	.	PUNCT
ftr-400	54	14	.	.	PUNCT
ftr-400	54	15	.	.	PUNCT
ftr-400	54	16	.	.	PUNCT
ftr-400	55	1	114	114	NUM
ftr-400	55	2	3	3	NUM
ftr-400	55	3	.	.	PUNCT
ftr-400	55	4	analysis	analysis	NOUN
ftr-400	55	5	.	.	PUNCT
ftr-400	55	6	.	.	PUNCT
ftr-400	55	7	.	.	PUNCT
ftr-400	55	8	.	.	PUNCT
ftr-400	55	9	.	.	PUNCT
ftr-400	55	10	.	.	PUNCT
ftr-400	55	11	.	.	PUNCT
ftr-400	55	12	.	.	PUNCT
ftr-400	55	13	.	.	PUNCT
ftr-400	55	14	.	.	PUNCT
ftr-400	55	15	.	.	PUNCT
ftr-400	55	16	.	.	PUNCT
ftr-400	55	17	.	.	PUNCT
ftr-400	55	18	.	.	PUNCT
ftr-400	55	19	.	.	PUNCT
ftr-400	55	20	.	.	PUNCT
ftr-400	55	21	.	.	PUNCT
ftr-400	55	22	.	.	PUNCT
ftr-400	55	23	.	.	PUNCT
ftr-400	55	24	.	.	PUNCT
ftr-400	55	25	.	.	PUNCT
ftr-400	55	26	.	.	PUNCT
ftr-400	55	27	.	.	PUNCT
ftr-400	55	28	.	.	PUNCT
ftr-400	55	29	.	.	PUNCT
ftr-400	55	30	.	.	PUNCT
ftr-400	55	31	.	.	PUNCT
ftr-400	55	32	.	.	PUNCT
ftr-400	55	33	.	.	PUNCT
ftr-400	55	34	.	.	PUNCT
ftr-400	55	35	.	.	PUNCT
ftr-400	55	36	.	.	PUNCT
ftr-400	55	37	.	.	PUNCT
ftr-400	55	38	.	.	PUNCT
ftr-400	55	39	.	.	PUNCT
ftr-400	56	1	126	126	NUM
ftr-400	56	2	vi	vi	NOUN
ftr-400	56	3	.	.	NOUN
ftr-400	56	4	conclusion	conclusion	NOUN
ftr-400	56	5	.	.	PUNCT
ftr-400	56	6	.	.	PUNCT
ftr-400	56	7	.	.	PUNCT
ftr-400	56	8	.	.	PUNCT
ftr-400	56	9	.	.	PUNCT
ftr-400	56	10	.	.	PUNCT
ftr-400	56	11	.	.	PUNCT
ftr-400	56	12	.	.	PUNCT
ftr-400	56	13	.	.	PUNCT
ftr-400	56	14	.	.	PUNCT
ftr-400	56	15	.	.	PUNCT
ftr-400	56	16	.	.	PUNCT
ftr-400	56	17	.	.	PUNCT
ftr-400	56	18	.	.	PUNCT
ftr-400	56	19	.	.	PUNCT
ftr-400	56	20	.	.	PUNCT
ftr-400	56	21	.	.	PUNCT
ftr-400	56	22	.	.	PUNCT
ftr-400	56	23	.	.	PUNCT
ftr-400	56	24	.	.	PUNCT
ftr-400	56	25	.	.	PUNCT
ftr-400	56	26	.	.	PUNCT
ftr-400	56	27	.	.	PUNCT
ftr-400	56	28	.	.	PUNCT
ftr-400	56	29	.	.	PUNCT
ftr-400	56	30	.	.	PUNCT
ftr-400	56	31	.	.	PUNCT
ftr-400	56	32	.	.	PUNCT
ftr-400	56	33	.	.	PUNCT
ftr-400	56	34	.	.	PUNCT
ftr-400	56	35	.	.	PUNCT
ftr-400	56	36	.	.	PUNCT
ftr-400	56	37	.	.	PUNCT
ftr-400	56	38	.	.	PUNCT
ftr-400	56	39	.	.	PUNCT
ftr-400	56	40	.	.	PUNCT
ftr-400	56	41	.	.	PUNCT
ftr-400	56	42	.	.	PUNCT
ftr-400	56	43	.	.	PUNCT
ftr-400	56	44	.	.	PUNCT
ftr-400	56	45	.	.	PUNCT
ftr-400	56	46	.	.	PUNCT
ftr-400	56	47	.	.	PUNCT
ftr-400	57	1	131	131	NUM
ftr-400	57	2	2005	2005	NUM
ftr-400	57	3	]	]	PUNCT
ftr-400	57	4	tax	tax	NOUN
ftr-400	57	5	discrimination	discrimination	NOUN
ftr-400	57	6	49	49	NUM
ftr-400	57	7	1	1	NUM
ftr-400	57	8	.	.	PUNCT
ftr-400	58	1	on	on	ADP
ftr-400	58	2	october	october	PROPN
ftr-400	58	3	29	29	NUM
ftr-400	58	4	,	,	PUNCT
ftr-400	58	5	2004	2004	NUM
ftr-400	58	6	,	,	PUNCT
ftr-400	58	7	leaders	leader	NOUN
ftr-400	58	8	from	from	ADP
ftr-400	58	9	the	the	DET
ftr-400	58	10	25	25	NUM
ftr-400	58	11	eu	eu	PROPN
ftr-400	58	12	member	member	NOUN
ftr-400	58	13	states	state	NOUN
ftr-400	58	14	officially	officially	ADV
ftr-400	58	15	signed	sign	VERB
ftr-400	58	16	the	the	DET
ftr-400	58	17	new	new	ADJ
ftr-400	58	18	european	european	ADJ
ftr-400	58	19	constitution	constitution	NOUN
ftr-400	58	20	.	.	PUNCT
ftr-400	59	1	graham	graham	PROPN
ftr-400	59	2	bowley	bowley	PROPN
ftr-400	59	3	,	,	PUNCT
ftr-400	59	4	heads	head	NOUN
ftr-400	59	5	of	of	ADP
ftr-400	59	6	state	state	NOUN
ftr-400	59	7	sign	sign	VERB
ftr-400	59	8	the	the	DET
ftr-400	59	9	european	european	PROPN
ftr-400	59	10	union	union	PROPN
ftr-400	59	11	�	�	PROPN
ftr-400	59	12	s	s	PART
ftr-400	59	13	first	first	ADJ
ftr-400	59	14	constitution	constitution	NOUN
ftr-400	59	15	,	,	PUNCT
ftr-400	59	16	n.y	n.y	PROPN
ftr-400	59	17	.	.	PROPN
ftr-400	59	18	times	times	PROPN
ftr-400	59	19	,	,	PUNCT
ftr-400	59	20	october	october	PROPN
ftr-400	59	21	30	30	NUM
ftr-400	59	22	,	,	PUNCT
ftr-400	59	23	2004	2004	NUM
ftr-400	59	24	,	,	PUNCT
ftr-400	59	25	at	at	ADP
ftr-400	59	26	a3	a3	NOUN
ftr-400	59	27	.	.	PUNCT
ftr-400	60	1	the	the	DET
ftr-400	60	2	treaty	treaty	NOUN
ftr-400	60	3	establishing	establish	VERB
ftr-400	60	4	a	a	DET
ftr-400	60	5	constitution	constitution	NOUN
ftr-400	60	6	for	for	ADP
ftr-400	60	7	europe	europe	PROPN
ftr-400	60	8	integrates	integrate	VERB
ftr-400	60	9	the	the	DET
ftr-400	60	10	treaty	treaty	NOUN
ftr-400	60	11	establishing	establish	VERB
ftr-400	60	12	the	the	DET
ftr-400	60	13	european	european	ADJ
ftr-400	60	14	community	community	NOUN
ftr-400	60	15	and	and	CCONJ
ftr-400	60	16	the	the	DET
ftr-400	60	17	treaty	treaty	NOUN
ftr-400	60	18	on	on	ADP
ftr-400	60	19	the	the	DET
ftr-400	60	20	european	european	PROPN
ftr-400	60	21	union	union	PROPN
ftr-400	60	22	and	and	CCONJ
ftr-400	60	23	replaces	replace	VERB
ftr-400	60	24	the	the	DET
ftr-400	60	25	�	�	PROPN
ftr-400	60	26	co	co	NOUN
ftr-400	60	27	-	-	ADJ
ftr-400	60	28	decision	decision	NOUN
ftr-400	60	29	procedure	procedure	NOUN
ftr-400	60	30	,	,	PUNCT
ftr-400	60	31	�	�	PROPN
ftr-400	60	32	among	among	ADP
ftr-400	60	33	other	other	ADJ
ftr-400	60	34	procedural	procedural	ADJ
ftr-400	60	35	changes	change	NOUN
ftr-400	60	36	.	.	PUNCT
ftr-400	61	1	jacques	jacques	PROPN
ftr-400	61	2	ziller	ziller	PROPN
ftr-400	61	3	,	,	PUNCT
ftr-400	61	4	the	the	DET
ftr-400	61	5	new	new	ADJ
ftr-400	61	6	european	european	ADJ
ftr-400	61	7	constitution	constitution	PROPN
ftr-400	61	8	17	17	NUM
ftr-400	61	9	,	,	PUNCT
ftr-400	61	10	148	148	NUM
ftr-400	61	11	(	(	PUNCT
ftr-400	61	12	mel	mel	PROPN
ftr-400	61	13	marquis	marquis	PROPN
ftr-400	61	14	trans	trans	PROPN
ftr-400	61	15	.	.	PROPN
ftr-400	61	16	,	,	PUNCT
ftr-400	61	17	2004	2004	NUM
ftr-400	61	18	)	)	PUNCT
ftr-400	61	19	;	;	PUNCT
ftr-400	61	20	see	see	VERB
ftr-400	61	21	also	also	ADV
ftr-400	61	22	treaty	treaty	NOUN
ftr-400	61	23	establishing	establish	VERB
ftr-400	61	24	a	a	DET
ftr-400	61	25	constitution	constitution	NOUN
ftr-400	61	26	for	for	ADP
ftr-400	61	27	europe	europe	PROPN
ftr-400	61	28	,	,	PUNCT
ftr-400	61	29	2004	2004	NUM
ftr-400	61	30	,	,	PUNCT
ftr-400	61	31	o.j	o.j	PROPN
ftr-400	61	32	.	.	PROPN
ftr-400	62	1	(	(	PUNCT
ftr-400	62	2	c	c	NOUN
ftr-400	62	3	310	310	NUM
ftr-400	62	4	)	)	PUNCT
ftr-400	62	5	,	,	PUNCT
ftr-400	62	6	at	at	ADP
ftr-400	62	7	http://europa.eu.int/constitution/en/	http://europa.eu.int/constitution/en/	NOUN
ftr-400	62	8	lstoc1_en.htm	lstoc1_en.htm	VERB
ftr-400	62	9	.	.	PUNCT
ftr-400	63	1	as	as	ADP
ftr-400	63	2	of	of	ADP
ftr-400	63	3	july	july	PROPN
ftr-400	63	4	2005	2005	NUM
ftr-400	63	5	,	,	PUNCT
ftr-400	63	6	13	13	NUM
ftr-400	63	7	member	member	NOUN
ftr-400	63	8	states	state	NOUN
ftr-400	63	9	had	have	AUX
ftr-400	63	10	ratified	ratify	VERB
ftr-400	63	11	the	the	DET
ftr-400	63	12	constitution	constitution	NOUN
ftr-400	63	13	.	.	PUNCT
ftr-400	64	1	the	the	DET
ftr-400	64	2	constitution	constitution	NOUN
ftr-400	64	3	,	,	PUNCT
ftr-400	64	4	which	which	PRON
ftr-400	64	5	must	must	AUX
ftr-400	64	6	be	be	AUX
ftr-400	64	7	ratified	ratify	VERB
ftr-400	64	8	by	by	ADP
ftr-400	64	9	all	all	DET
ftr-400	64	10	25	25	NUM
ftr-400	64	11	member	member	NOUN
ftr-400	64	12	states	state	NOUN
ftr-400	64	13	to	to	PART
ftr-400	64	14	enter	enter	VERB
ftr-400	64	15	into	into	ADP
ftr-400	64	16	effect	effect	NOUN
ftr-400	64	17	,	,	PUNCT
ftr-400	64	18	was	be	AUX
ftr-400	64	19	rejected	reject	VERB
ftr-400	64	20	in	in	ADP
ftr-400	64	21	referendums	referendum	NOUN
ftr-400	64	22	in	in	ADP
ftr-400	64	23	france	france	PROPN
ftr-400	64	24	and	and	CCONJ
ftr-400	64	25	the	the	DET
ftr-400	64	26	netherlands	netherlands	PROPN
ftr-400	64	27	.	.	PUNCT
ftr-400	65	1	sarah	sarah	PROPN
ftr-400	65	2	laitner	laitner	PROPN
ftr-400	65	3	&	&	CCONJ
ftr-400	65	4	george	george	PROPN
ftr-400	65	5	parker	parker	PROPN
ftr-400	65	6	,	,	PUNCT
ftr-400	65	7	germany	germany	PROPN
ftr-400	65	8	steps	step	VERB
ftr-400	65	9	up	up	ADP
ftr-400	65	10	pressure	pressure	NOUN
ftr-400	65	11	to	to	PART
ftr-400	65	12	save	save	VERB
ftr-400	65	13	eu	eu	PROPN
ftr-400	65	14	treaty	treaty	PROPN
ftr-400	65	15	,	,	PUNCT
ftr-400	65	16	fin	fin	PROPN
ftr-400	65	17	.	.	PUNCT
ftr-400	65	18	times	times	PROPN
ftr-400	65	19	,	,	PUNCT
ftr-400	65	20	july	july	PROPN
ftr-400	65	21	12	12	NUM
ftr-400	65	22	,	,	PUNCT
ftr-400	65	23	2005	2005	NUM
ftr-400	65	24	,	,	PUNCT
ftr-400	65	25	at	at	ADP
ftr-400	65	26	8	8	NUM
ftr-400	65	27	.	.	PUNCT
ftr-400	66	1	although	although	SCONJ
ftr-400	66	2	the	the	DET
ftr-400	66	3	ratification	ratification	NOUN
ftr-400	66	4	process	process	NOUN
ftr-400	66	5	has	have	AUX
ftr-400	66	6	continued	continue	VERB
ftr-400	66	7	beyond	beyond	ADP
ftr-400	66	8	the	the	DET
ftr-400	66	9	french	french	ADJ
ftr-400	66	10	and	and	CCONJ
ftr-400	66	11	dutch	dutch	PROPN
ftr-400	66	12	�	�	PROPN
ftr-400	66	13	no	no	DET
ftr-400	66	14	�	�	PROPN
ftr-400	66	15	votes	vote	NOUN
ftr-400	66	16	,	,	PUNCT
ftr-400	66	17	several	several	ADJ
ftr-400	66	18	countries	country	NOUN
ftr-400	66	19	,	,	PUNCT
ftr-400	66	20	including	include	VERB
ftr-400	66	21	the	the	DET
ftr-400	66	22	united	united	ADJ
ftr-400	66	23	kingdom	kingdom	PROPN
ftr-400	66	24	,	,	PUNCT
ftr-400	66	25	have	have	AUX
ftr-400	66	26	indefinitely	indefinitely	ADV
ftr-400	66	27	postponed	postpone	VERB
ftr-400	66	28	their	their	PRON
ftr-400	66	29	referendums	referendum	NOUN
ftr-400	66	30	.	.	PUNCT
ftr-400	67	1	i	i	PRON
ftr-400	67	2	d.	d.	VERB
ftr-400	67	3	the	the	DET
ftr-400	67	4	lack	lack	NOUN
ftr-400	67	5	of	of	ADP
ftr-400	67	6	a	a	DET
ftr-400	67	7	constitution	constitution	NOUN
ftr-400	67	8	,	,	PUNCT
ftr-400	67	9	however	however	ADV
ftr-400	67	10	,	,	PUNCT
ftr-400	67	11	does	do	AUX
ftr-400	67	12	not	not	PART
ftr-400	67	13	greatly	greatly	ADV
ftr-400	67	14	affect	affect	VERB
ftr-400	67	15	this	this	DET
ftr-400	67	16	article	article	NOUN
ftr-400	67	17	because	because	SCONJ
ftr-400	67	18	�	�	PROPN
ftr-400	67	19	from	from	ADP
ftr-400	67	20	a	a	DET
ftr-400	67	21	strictly	strictly	ADV
ftr-400	67	22	normative	normative	ADJ
ftr-400	67	23	viewpoint	viewpoint	NOUN
ftr-400	67	24	it	it	PRON
ftr-400	67	25	has	have	AUX
ftr-400	67	26	made	make	VERB
ftr-400	67	27	little	little	ADJ
ftr-400	67	28	difference	difference	NOUN
ftr-400	67	29	that	that	PRON
ftr-400	67	30	the	the	DET
ftr-400	67	31	community	community	NOUN
ftr-400	67	32	was	be	AUX
ftr-400	67	33	established	establish	VERB
ftr-400	67	34	by	by	ADP
ftr-400	67	35	a	a	DET
ftr-400	67	36	network	network	NOUN
ftr-400	67	37	of	of	ADP
ftr-400	67	38	treaties	treaty	NOUN
ftr-400	67	39	rather	rather	ADV
ftr-400	67	40	than	than	ADP
ftr-400	67	41	by	by	ADP
ftr-400	67	42	a	a	DET
ftr-400	67	43	formal	formal	ADJ
ftr-400	67	44	constitution	constitution	NOUN
ftr-400	67	45	.	.	PUNCT
ftr-400	68	1	�	�	PROPN
ftr-400	68	2	eric	eric	PROPN
ftr-400	68	3	stein	stein	PROPN
ftr-400	68	4	,	,	PUNCT
ftr-400	68	5	treaty	treaty	NOUN
ftr-400	68	6	-	-	PUNCT
ftr-400	68	7	based	base	VERB
ftr-400	68	8	federalism	federalism	NOUN
ftr-400	68	9	,	,	PUNCT
ftr-400	68	10	a.d	a.d	PROPN
ftr-400	68	11	.	.	PROPN
ftr-400	68	12	1979	1979	NUM
ftr-400	68	13	:	:	PUNCT
ftr-400	68	14	a	a	DET
ftr-400	68	15	gloss	gloss	NOUN
ftr-400	68	16	on	on	ADP
ftr-400	68	17	covey	covey	NOUN
ftr-400	68	18	t.	t.	PROPN
ftr-400	68	19	oliver	oliver	PROPN
ftr-400	68	20	at	at	ADP
ftr-400	68	21	the	the	DET
ftr-400	68	22	hughes	hughes	PROPN
ftr-400	68	23	academy	academy	PROPN
ftr-400	68	24	,	,	PUNCT
ftr-400	68	25	127	127	NUM
ftr-400	68	26	u.	u.	PROPN
ftr-400	68	27	pa	pa	PROPN
ftr-400	68	28	.	.	PUNCT
ftr-400	68	29	l.	l.	PROPN
ftr-400	68	30	rev	rev	PROPN
ftr-400	68	31	.	.	PROPN
ftr-400	68	32	897	897	NUM
ftr-400	68	33	,	,	PUNCT
ftr-400	68	34	901	901	NUM
ftr-400	68	35	(	(	PUNCT
ftr-400	68	36	1979	1979	NUM
ftr-400	68	37	)	)	PUNCT
ftr-400	68	38	.	.	PUNCT
ftr-400	69	1	2	2	X
ftr-400	69	2	.	.	X
ftr-400	69	3	baldwin	baldwin	PROPN
ftr-400	69	4	v.	v.	PROPN
ftr-400	69	5	g.a.f	g.a.f	PROPN
ftr-400	69	6	.	.	PUNCT
ftr-400	70	1	seelig	seelig	PROPN
ftr-400	70	2	,	,	PUNCT
ftr-400	70	3	inc	inc	PROPN
ftr-400	70	4	.	.	PROPN
ftr-400	70	5	,	,	PUNCT
ftr-400	70	6	294	294	NUM
ftr-400	70	7	u.s	u.s	PROPN
ftr-400	70	8	.	.	PROPN
ftr-400	70	9	511	511	NUM
ftr-400	70	10	,	,	PUNCT
ftr-400	70	11	522	522	NUM
ftr-400	70	12	(	(	PUNCT
ftr-400	70	13	1935	1935	NUM
ftr-400	70	14	)	)	PUNCT
ftr-400	70	15	(	(	PUNCT
ftr-400	70	16	citations	citation	NOUN
ftr-400	70	17	omitted	omit	VERB
ftr-400	70	18	)	)	PUNCT
ftr-400	70	19	.	.	PUNCT
ftr-400	71	1	see	see	VERB
ftr-400	71	2	generally	generally	ADV
ftr-400	71	3	,	,	PUNCT
ftr-400	71	4	2	2	NUM
ftr-400	71	5	the	the	DET
ftr-400	71	6	records	record	NOUN
ftr-400	71	7	of	of	ADP
ftr-400	71	8	the	the	DET
ftr-400	71	9	federal	federal	ADJ
ftr-400	71	10	convention	convention	NOUN
ftr-400	71	11	of	of	ADP
ftr-400	71	12	1787	1787	NUM
ftr-400	71	13	at	at	ADP
ftr-400	71	14	308	308	NUM
ftr-400	71	15	(	(	PUNCT
ftr-400	71	16	max	max	PROPN
ftr-400	71	17	farrand	farrand	PROPN
ftr-400	71	18	ed	ed	PROPN
ftr-400	71	19	.	.	PROPN
ftr-400	71	20	,	,	PUNCT
ftr-400	71	21	1911	1911	NUM
ftr-400	71	22	)	)	PUNCT
ftr-400	71	23	;	;	PUNCT
ftr-400	71	24	3	3	NUM
ftr-400	71	25	i	i	NOUN
ftr-400	71	26	d.	d.	VERB
ftr-400	71	27	at	at	ADP
ftr-400	71	28	547	547	NUM
ftr-400	71	29	,	,	PUNCT
ftr-400	71	30	548	548	NUM
ftr-400	71	31	;	;	PUNCT
ftr-400	71	32	the	the	DET
ftr-400	71	33	federalist	federalist	NOUN
ftr-400	71	34	no	no	NOUN
ftr-400	71	35	.	.	PROPN
ftr-400	71	36	42	42	NUM
ftr-400	71	37	(	(	PUNCT
ftr-400	71	38	james	james	PROPN
ftr-400	71	39	madison	madison	PROPN
ftr-400	71	40	)	)	PUNCT
ftr-400	71	41	.	.	PUNCT
ftr-400	72	1	3	3	X
ftr-400	72	2	.	.	X
ftr-400	72	3	see	see	VERB
ftr-400	72	4	1	1	NUM
ftr-400	72	5	paul	paul	PROPN
ftr-400	72	6	j.	j.	PROPN
ftr-400	72	7	hartman	hartman	PROPN
ftr-400	72	8	&	&	CCONJ
ftr-400	72	9	charles	charles	PROPN
ftr-400	72	10	a.	a.	PROPN
ftr-400	72	11	trost	trost	PROPN
ftr-400	72	12	,	,	PUNCT
ftr-400	72	13	federal	federal	ADJ
ftr-400	72	14	limitations	limitation	NOUN
ftr-400	72	15	on	on	ADP
ftr-400	72	16	state	state	NOUN
ftr-400	72	17	and	and	CCONJ
ftr-400	72	18	local	local	ADJ
ftr-400	72	19	taxation	taxation	NOUN
ftr-400	72	20	§	§	PROPN
ftr-400	72	21	1:1	1:1	NUM
ftr-400	72	22	,	,	PUNCT
ftr-400	72	23	at	at	ADP
ftr-400	72	24	4	4	NUM
ftr-400	72	25	(	(	PUNCT
ftr-400	72	26	2d	2d	NUM
ftr-400	72	27	ed	ed	NOUN
ftr-400	72	28	.	.	PROPN
ftr-400	72	29	2003	2003	NUM
ftr-400	72	30	)	)	PUNCT
ftr-400	72	31	(	(	PUNCT
ftr-400	72	32	�	�	SYM
ftr-400	72	33	[	[	X
ftr-400	72	34	t]he	t]he	ADJ
ftr-400	72	35	court	court	NOUN
ftr-400	72	36	has	have	AUX
ftr-400	72	37	repeated	repeat	VERB
ftr-400	72	38	.	.	PUNCT
ftr-400	72	39	.	.	PUNCT
ftr-400	72	40	.	.	PUNCT
ftr-400	73	1	that	that	SCONJ
ftr-400	73	2	the	the	DET
ftr-400	73	3	power	power	NOUN
ftr-400	73	4	to	to	PART
ftr-400	73	5	impose	impose	VERB
ftr-400	73	6	and	and	CCONJ
ftr-400	73	7	collect	collect	VERB
ftr-400	73	8	taxes	taxis	NOUN
ftr-400	73	9	for	for	ADP
ftr-400	73	10	the	the	DET
ftr-400	73	11	support	support	NOUN
ftr-400	73	12	of	of	ADP
ftr-400	73	13	state	state	NOUN
ftr-400	73	14	government	government	NOUN
ftr-400	73	15	shall	shall	AUX
ftr-400	73	16	not	not	PART
ftr-400	73	17	be	be	AUX
ftr-400	73	18	unduly	unduly	ADV
ftr-400	73	19	curtailed	curtail	VERB
ftr-400	73	20	.	.	PUNCT
ftr-400	74	1	�	�	PROPN
ftr-400	74	2	)	)	PUNCT
ftr-400	74	3	.	.	PUNCT
ftr-400	75	1	4	4	X
ftr-400	75	2	.	.	X
ftr-400	75	3	see	see	VERB
ftr-400	75	4	treaty	treaty	NOUN
ftr-400	75	5	establishing	establish	VERB
ftr-400	75	6	the	the	DET
ftr-400	75	7	european	european	ADJ
ftr-400	75	8	economic	economic	ADJ
ftr-400	75	9	community	community	PROPN
ftr-400	75	10	,	,	PUNCT
ftr-400	75	11	mar	mar	PROPN
ftr-400	75	12	.	.	PROPN
ftr-400	75	13	25	25	NUM
ftr-400	75	14	,	,	PUNCT
ftr-400	75	15	1957	1957	NUM
ftr-400	75	16	,	,	PUNCT
ftr-400	75	17	art	art	NOUN
ftr-400	75	18	.	.	PUNCT
ftr-400	76	1	2	2	NUM
ftr-400	76	2	,	,	PUNCT
ftr-400	76	3	298	298	NUM
ftr-400	76	4	u.n.t.s	u.n.t.s	ADJ
ftr-400	76	5	.	.	PUNCT
ftr-400	76	6	11	11	NUM
ftr-400	77	1	[	[	X
ftr-400	77	2	hereinafter	hereinafter	NOUN
ftr-400	77	3	eec	eec	PROPN
ftr-400	77	4	treaty	treaty	PROPN
ftr-400	77	5	]	]	PUNCT
ftr-400	77	6	.	.	PUNCT
ftr-400	78	1	the	the	DET
ftr-400	78	2	eec	eec	PROPN
ftr-400	78	3	treaty	treaty	NOUN
ftr-400	78	4	established	establish	VERB
ftr-400	78	5	the	the	DET
ftr-400	78	6	european	european	ADJ
ftr-400	78	7	economic	economic	ADJ
ftr-400	78	8	community	community	NOUN
ftr-400	78	9	as	as	ADP
ftr-400	78	10	of	of	ADP
ftr-400	78	11	january	january	PROPN
ftr-400	78	12	1	1	NUM
ftr-400	78	13	,	,	PUNCT
ftr-400	78	14	1958	1958	NUM
ftr-400	78	15	.	.	PUNCT
ftr-400	79	1	i	i	PRON
ftr-400	79	2	d.	d.	PROPN
ftr-400	79	3	the	the	DET
ftr-400	79	4	objective	objective	NOUN
ftr-400	79	5	of	of	ADP
ftr-400	79	6	the	the	DET
ftr-400	79	7	eec	eec	PROPN
ftr-400	79	8	tax	tax	NOUN
ftr-400	79	9	discrimination	discrimination	NOUN
ftr-400	79	10	:	:	PUNCT
ftr-400	79	11	a	a	DET
ftr-400	79	12	comparative	comparative	ADJ
ftr-400	79	13	analysis	analysis	NOUN
ftr-400	79	14	of	of	ADP
ftr-400	79	15	u.s	u.s	PROPN
ftr-400	79	16	.	.	PROPN
ftr-400	79	17	and	and	CCONJ
ftr-400	79	18	eu	eu	PROPN
ftr-400	79	19	approaches	approach	VERB
ftr-400	79	20	i.	i.	NOUN
ftr-400	79	21	introduction	introduction	NOUN
ftr-400	79	22	both	both	CCONJ
ftr-400	79	23	the	the	DET
ftr-400	79	24	united	united	PROPN
ftr-400	79	25	states	states	PROPN
ftr-400	79	26	of	of	ADP
ftr-400	79	27	america	america	PROPN
ftr-400	79	28	and	and	CCONJ
ftr-400	79	29	the	the	DET
ftr-400	79	30	european	european	PROPN
ftr-400	79	31	union	union	PROPN
ftr-400	79	32	were	be	AUX
ftr-400	79	33	founded	found	VERB
ftr-400	79	34	in	in	ADP
ftr-400	79	35	part	part	NOUN
ftr-400	79	36	because	because	SCONJ
ftr-400	79	37	of	of	ADP
ftr-400	79	38	the	the	DET
ftr-400	79	39	need	need	NOUN
ftr-400	79	40	for	for	ADP
ftr-400	79	41	economic	economic	ADJ
ftr-400	79	42	unity.1	unity.1	VERB
ftr-400	79	43	the	the	DET
ftr-400	79	44	united	united	PROPN
ftr-400	79	45	states	states	PROPN
ftr-400	79	46	was	be	AUX
ftr-400	79	47	formed	form	VERB
ftr-400	79	48	in	in	ADP
ftr-400	79	49	1787	1787	NUM
ftr-400	79	50	in	in	ADP
ftr-400	79	51	hopes	hope	NOUN
ftr-400	79	52	of	of	ADP
ftr-400	79	53	a	a	DET
ftr-400	79	54	solution	solution	NOUN
ftr-400	79	55	to	to	AUX
ftr-400	79	56	�	�	VERB
ftr-400	79	57	the	the	DET
ftr-400	79	58	mutual	mutual	ADJ
ftr-400	79	59	jealousies	jealousy	NOUN
ftr-400	79	60	and	and	CCONJ
ftr-400	79	61	aggressions	aggression	NOUN
ftr-400	79	62	of	of	ADP
ftr-400	79	63	the	the	DET
ftr-400	79	64	states	state	NOUN
ftr-400	79	65	,	,	PUNCT
ftr-400	79	66	taking	take	VERB
ftr-400	79	67	form	form	NOUN
ftr-400	79	68	in	in	ADP
ftr-400	79	69	customs	custom	NOUN
ftr-400	79	70	barriers	barrier	NOUN
ftr-400	79	71	and	and	CCONJ
ftr-400	79	72	other	other	ADJ
ftr-400	79	73	economic	economic	ADJ
ftr-400	79	74	retaliation.	retaliation.	NOUN
ftr-400	79	75	�	�	PROPN
ftr-400	79	76	2	2	NUM
ftr-400	79	77	the	the	DET
ftr-400	79	78	u.s	u.s	PROPN
ftr-400	79	79	.	.	PROPN
ftr-400	79	80	constitution	constitution	PROPN
ftr-400	79	81	,	,	PUNCT
ftr-400	79	82	however	however	ADV
ftr-400	79	83	,	,	PUNCT
ftr-400	79	84	establishes	establish	VERB
ftr-400	79	85	the	the	DET
ftr-400	79	86	dual	dual	ADJ
ftr-400	79	87	sovereignty	sovereignty	NOUN
ftr-400	79	88	of	of	ADP
ftr-400	79	89	the	the	DET
ftr-400	79	90	states	state	NOUN
ftr-400	79	91	and	and	CCONJ
ftr-400	79	92	the	the	DET
ftr-400	79	93	federal	federal	ADJ
ftr-400	79	94	government	government	NOUN
ftr-400	79	95	and	and	CCONJ
ftr-400	79	96	reserves	reserve	NOUN
ftr-400	79	97	to	to	ADP
ftr-400	79	98	the	the	DET
ftr-400	79	99	states	state	NOUN
ftr-400	79	100	the	the	DET
ftr-400	79	101	power	power	NOUN
ftr-400	79	102	to	to	PART
ftr-400	79	103	define	define	VERB
ftr-400	79	104	their	their	PRON
ftr-400	79	105	own	own	ADJ
ftr-400	79	106	tax	tax	NOUN
ftr-400	79	107	systems.3	systems.3	NOUN
ftr-400	79	108	more	more	ADJ
ftr-400	79	109	than	than	ADP
ftr-400	79	110	one	one	NUM
ftr-400	79	111	hundred	hundred	NUM
ftr-400	79	112	and	and	CCONJ
ftr-400	79	113	fifty	fifty	NUM
ftr-400	79	114	years	year	NOUN
ftr-400	79	115	later	later	ADV
ftr-400	79	116	,	,	PUNCT
ftr-400	79	117	the	the	DET
ftr-400	79	118	founding	found	VERB
ftr-400	79	119	countries	country	NOUN
ftr-400	79	120	of	of	ADP
ftr-400	79	121	the	the	DET
ftr-400	79	122	european	european	PROPN
ftr-400	79	123	economic	economic	ADJ
ftr-400	79	124	community	community	NOUN
ftr-400	79	125	strove	strove	VERB
ftr-400	79	126	to	to	PART
ftr-400	79	127	establish	establish	VERB
ftr-400	79	128	a	a	DET
ftr-400	79	129	common	common	ADJ
ftr-400	79	130	market	market	NOUN
ftr-400	79	131	in	in	ADP
ftr-400	79	132	1958.4	1958.4	NUM
ftr-400	79	133	the	the	DET
ftr-400	79	134	single	single	ADJ
ftr-400	79	135	european	european	ADJ
ftr-400	79	136	act5	act5	PROPN
ftr-400	79	137	incorporated	incorporate	VERB
ftr-400	79	138	the	the	DET
ftr-400	79	139	objective	objective	NOUN
ftr-400	79	140	of	of	ADP
ftr-400	79	141	an	an	DET
ftr-400	79	142	internal	internal	ADJ
ftr-400	79	143	50	50	NUM
ftr-400	79	144	florida	florida	PROPN
ftr-400	79	145	tax	tax	NOUN
ftr-400	79	146	review	review	NOUN
ftr-400	79	147	[	[	X
ftr-400	79	148	vol.7:2	vol.7:2	NOUN
ftr-400	79	149	treaty	treaty	NOUN
ftr-400	79	150	was	be	AUX
ftr-400	79	151	to	to	PART
ftr-400	79	152	create	create	VERB
ftr-400	79	153	a	a	DET
ftr-400	79	154	single	single	ADJ
ftr-400	79	155	common	common	ADJ
ftr-400	79	156	market	market	NOUN
ftr-400	79	157	that	that	PRON
ftr-400	79	158	would	would	AUX
ftr-400	79	159	increase	increase	VERB
ftr-400	79	160	the	the	DET
ftr-400	79	161	volume	volume	NOUN
ftr-400	79	162	and	and	CCONJ
ftr-400	79	163	gain	gain	NOUN
ftr-400	79	164	from	from	ADP
ftr-400	79	165	trade	trade	NOUN
ftr-400	79	166	between	between	ADP
ftr-400	79	167	the	the	DET
ftr-400	79	168	member	member	NOUN
ftr-400	79	169	states	state	NOUN
ftr-400	79	170	.	.	PUNCT
ftr-400	80	1	i	i	PRON
ftr-400	80	2	d.	d.	PROPN
ftr-400	80	3	the	the	DET
ftr-400	80	4	original	original	ADJ
ftr-400	80	5	member	member	NOUN
ftr-400	80	6	states	state	NOUN
ftr-400	80	7	were	be	AUX
ftr-400	80	8	belgium	belgium	PROPN
ftr-400	80	9	,	,	PUNCT
ftr-400	80	10	france	france	PROPN
ftr-400	80	11	,	,	PUNCT
ftr-400	80	12	federal	federal	PROPN
ftr-400	80	13	republic	republic	PROPN
ftr-400	80	14	of	of	ADP
ftr-400	80	15	germany	germany	PROPN
ftr-400	80	16	,	,	PUNCT
ftr-400	80	17	italy	italy	PROPN
ftr-400	80	18	,	,	PUNCT
ftr-400	80	19	luxembourg	luxembourg	PROPN
ftr-400	80	20	,	,	PUNCT
ftr-400	80	21	and	and	CCONJ
ftr-400	80	22	the	the	DET
ftr-400	80	23	netherlands	netherlands	PROPN
ftr-400	80	24	.	.	PUNCT
ftr-400	81	1	the	the	DET
ftr-400	81	2	united	united	PROPN
ftr-400	81	3	kingdom	kingdom	PROPN
ftr-400	81	4	,	,	PUNCT
ftr-400	81	5	ireland	ireland	PROPN
ftr-400	81	6	,	,	PUNCT
ftr-400	81	7	and	and	CCONJ
ftr-400	81	8	denmark	denmark	NOUN
ftr-400	81	9	joined	join	VERB
ftr-400	81	10	in	in	ADP
ftr-400	81	11	1973	1973	NUM
ftr-400	81	12	,	,	PUNCT
ftr-400	81	13	greece	greece	PROPN
ftr-400	81	14	in	in	ADP
ftr-400	81	15	1981	1981	NUM
ftr-400	81	16	,	,	PUNCT
ftr-400	81	17	and	and	CCONJ
ftr-400	81	18	spain	spain	PROPN
ftr-400	81	19	and	and	CCONJ
ftr-400	81	20	portugal	portugal	PROPN
ftr-400	81	21	in	in	ADP
ftr-400	81	22	1986	1986	NUM
ftr-400	81	23	.	.	PUNCT
ftr-400	82	1	emile	emile	PROPN
ftr-400	82	2	noel	noel	PROPN
ftr-400	82	3	,	,	PUNCT
ftr-400	82	4	working	work	VERB
ftr-400	82	5	together	together	ADV
ftr-400	82	6	:	:	PUNCT
ftr-400	82	7	the	the	DET
ftr-400	82	8	institutions	institution	NOUN
ftr-400	82	9	of	of	ADP
ftr-400	82	10	the	the	DET
ftr-400	82	11	european	european	PROPN
ftr-400	82	12	community	community	NOUN
ftr-400	82	13	5	5	NUM
ftr-400	82	14	(	(	PUNCT
ftr-400	82	15	1993	1993	NUM
ftr-400	82	16	)	)	PUNCT
ftr-400	82	17	.	.	PUNCT
ftr-400	83	1	austria	austria	PROPN
ftr-400	83	2	,	,	PUNCT
ftr-400	83	3	sweden	sweden	PROPN
ftr-400	83	4	,	,	PUNCT
ftr-400	83	5	and	and	CCONJ
ftr-400	83	6	finland	finland	PROPN
ftr-400	83	7	acceded	accede	VERB
ftr-400	83	8	to	to	ADP
ftr-400	83	9	the	the	DET
ftr-400	83	10	eu	eu	PROPN
ftr-400	83	11	on	on	ADP
ftr-400	83	12	january	january	PROPN
ftr-400	83	13	1	1	NUM
ftr-400	83	14	,	,	PUNCT
ftr-400	83	15	1995	1995	NUM
ftr-400	83	16	.	.	PUNCT
ftr-400	84	1	p.s.r.f	p.s.r.f	PROPN
ftr-400	84	2	.	.	PROPN
ftr-400	84	3	mathijsen	mathijsen	PROPN
ftr-400	84	4	,	,	PUNCT
ftr-400	84	5	a	a	DET
ftr-400	84	6	guide	guide	NOUN
ftr-400	84	7	to	to	ADP
ftr-400	84	8	european	european	PROPN
ftr-400	84	9	union	union	PROPN
ftr-400	84	10	law	law	NOUN
ftr-400	84	11	21	21	NUM
ftr-400	84	12	(	(	PUNCT
ftr-400	84	13	8th	8th	ADJ
ftr-400	84	14	ed	ed	NOUN
ftr-400	84	15	.	.	PUNCT
ftr-400	84	16	2004	2004	NUM
ftr-400	84	17	)	)	PUNCT
ftr-400	84	18	.	.	PUNCT
ftr-400	85	1	the	the	DET
ftr-400	85	2	czech	czech	PROPN
ftr-400	85	3	republic	republic	PROPN
ftr-400	85	4	,	,	PUNCT
ftr-400	85	5	cyprus	cyprus	PROPN
ftr-400	85	6	,	,	PUNCT
ftr-400	85	7	estonia	estonia	PROPN
ftr-400	85	8	,	,	PUNCT
ftr-400	85	9	hungary	hungary	PROPN
ftr-400	85	10	,	,	PUNCT
ftr-400	85	11	latvia	latvia	PROPN
ftr-400	85	12	,	,	PUNCT
ftr-400	85	13	lithuania	lithuania	PROPN
ftr-400	85	14	,	,	PUNCT
ftr-400	85	15	malta	malta	PROPN
ftr-400	85	16	,	,	PUNCT
ftr-400	85	17	poland	poland	PROPN
ftr-400	85	18	,	,	PUNCT
ftr-400	85	19	slovakia	slovakia	PROPN
ftr-400	85	20	and	and	CCONJ
ftr-400	85	21	slovenia	slovenia	PROPN
ftr-400	85	22	joined	join	VERB
ftr-400	85	23	on	on	ADP
ftr-400	85	24	may	may	PROPN
ftr-400	85	25	1	1	NUM
ftr-400	85	26	,	,	PUNCT
ftr-400	85	27	2004	2004	NUM
ftr-400	85	28	.	.	PUNCT
ftr-400	86	1	roger	roger	PROPN
ftr-400	86	2	j.	j.	PROPN
ftr-400	86	3	goebel	goebel	PROPN
ftr-400	86	4	,	,	PUNCT
ftr-400	86	5	joining	join	VERB
ftr-400	86	6	the	the	DET
ftr-400	86	7	european	european	PROPN
ftr-400	86	8	union	union	PROPN
ftr-400	86	9	:	:	PUNCT
ftr-400	86	10	the	the	DET
ftr-400	86	11	accession	accession	NOUN
ftr-400	86	12	procedure	procedure	NOUN
ftr-400	86	13	for	for	ADP
ftr-400	86	14	the	the	DET
ftr-400	86	15	central	central	ADJ
ftr-400	86	16	european	european	ADJ
ftr-400	86	17	and	and	CCONJ
ftr-400	86	18	mediterranean	mediterranean	PROPN
ftr-400	86	19	states	state	NOUN
ftr-400	86	20	,	,	PUNCT
ftr-400	86	21	1	1	NUM
ftr-400	86	22	loy	loy	PROPN
ftr-400	86	23	.	.	PUNCT
ftr-400	87	1	u.	u.	PROPN
ftr-400	87	2	chi	chi	PROPN
ftr-400	87	3	.	.	PUNCT
ftr-400	88	1	int	int	PROPN
ftr-400	88	2	�	�	PROPN
ftr-400	88	3	l	l	PROPN
ftr-400	88	4	l.	l.	PROPN
ftr-400	88	5	rev	rev	PROPN
ftr-400	88	6	.	.	PROPN
ftr-400	88	7	15	15	NUM
ftr-400	88	8	(	(	PUNCT
ftr-400	88	9	2003	2003	NUM
ftr-400	88	10	-	-	SYM
ftr-400	88	11	04	04	NUM
ftr-400	88	12	)	)	PUNCT
ftr-400	88	13	.	.	PUNCT
ftr-400	89	1	5	5	X
ftr-400	89	2	.	.	X
ftr-400	89	3	single	single	ADJ
ftr-400	89	4	european	european	PROPN
ftr-400	89	5	act	act	PROPN
ftr-400	89	6	,	,	PUNCT
ftr-400	89	7	1987	1987	NUM
ftr-400	89	8	o.j	o.j	PROPN
ftr-400	89	9	.	.	PUNCT
ftr-400	90	1	(	(	PUNCT
ftr-400	90	2	l	l	NOUN
ftr-400	90	3	169	169	NUM
ftr-400	90	4	)	)	PUNCT
ftr-400	90	5	amending	amend	VERB
ftr-400	90	6	eec	eec	PROPN
ftr-400	90	7	treaty	treaty	NOUN
ftr-400	90	8	,	,	PUNCT
ftr-400	90	9	supra	supra	PROPN
ftr-400	90	10	note	note	NOUN
ftr-400	90	11	4	4	NUM
ftr-400	91	1	[	[	X
ftr-400	91	2	hereinafter	hereinafter	NOUN
ftr-400	91	3	sea	sea	NOUN
ftr-400	91	4	]	]	PUNCT
ftr-400	91	5	.	.	PUNCT
ftr-400	92	1	the	the	DET
ftr-400	92	2	then	then	ADV
ftr-400	92	3	twelve	twelve	NUM
ftr-400	92	4	member	member	NOUN
ftr-400	92	5	states	state	NOUN
ftr-400	92	6	signed	sign	VERB
ftr-400	92	7	the	the	DET
ftr-400	92	8	single	single	ADJ
ftr-400	92	9	european	european	PROPN
ftr-400	92	10	act	act	NOUN
ftr-400	92	11	in	in	ADP
ftr-400	92	12	1986	1986	NUM
ftr-400	92	13	.	.	PUNCT
ftr-400	93	1	i	i	PRON
ftr-400	93	2	d.	d.	PROPN
ftr-400	93	3	6	6	NUM
ftr-400	93	4	.	.	PUNCT
ftr-400	93	5	sea	sea	NOUN
ftr-400	93	6	,	,	PUNCT
ftr-400	93	7	supra	supra	PROPN
ftr-400	93	8	note	note	NOUN
ftr-400	93	9	5	5	NUM
ftr-400	93	10	,	,	PUNCT
ftr-400	93	11	art	art	NOUN
ftr-400	93	12	.	.	PUNCT
ftr-400	94	1	13	13	NUM
ftr-400	94	2	.	.	PUNCT
ftr-400	95	1	the	the	DET
ftr-400	95	2	internal	internal	ADJ
ftr-400	95	3	market	market	NOUN
ftr-400	95	4	is	be	AUX
ftr-400	95	5	defined	define	VERB
ftr-400	95	6	as	as	ADP
ftr-400	95	7	�	�	PROPN
ftr-400	95	8	an	an	DET
ftr-400	95	9	area	area	NOUN
ftr-400	95	10	without	without	ADP
ftr-400	95	11	internal	internal	ADJ
ftr-400	95	12	frontiers	frontier	NOUN
ftr-400	95	13	in	in	ADP
ftr-400	95	14	which	which	PRON
ftr-400	95	15	the	the	DET
ftr-400	95	16	free	free	ADJ
ftr-400	95	17	movement	movement	NOUN
ftr-400	95	18	of	of	ADP
ftr-400	95	19	goods	good	NOUN
ftr-400	95	20	,	,	PUNCT
ftr-400	95	21	persons	person	NOUN
ftr-400	95	22	,	,	PUNCT
ftr-400	95	23	services	service	NOUN
ftr-400	95	24	and	and	CCONJ
ftr-400	95	25	capital	capital	NOUN
ftr-400	95	26	is	be	AUX
ftr-400	95	27	ensured	ensure	VERB
ftr-400	95	28	.	.	PUNCT
ftr-400	95	29	.	.	PUNCT
ftr-400	95	30	.	.	PUNCT
ftr-400	96	1	.	.	PUNCT
ftr-400	97	1	�	�	PROPN
ftr-400	97	2	eec	eec	PROPN
ftr-400	97	3	treaty	treaty	PROPN
ftr-400	97	4	,	,	PUNCT
ftr-400	97	5	supra	supra	PROPN
ftr-400	97	6	note	note	PROPN
ftr-400	97	7	4	4	NUM
ftr-400	97	8	,	,	PUNCT
ftr-400	97	9	art	art	NOUN
ftr-400	97	10	.	.	PUNCT
ftr-400	98	1	7a	7a	NUM
ftr-400	98	2	(	(	PUNCT
ftr-400	98	3	now	now	ADV
ftr-400	98	4	art	art	NOUN
ftr-400	98	5	.	.	PUNCT
ftr-400	99	1	14.2	14.2	NUM
ftr-400	99	2	)	)	PUNCT
ftr-400	99	3	.	.	PUNCT
ftr-400	100	1	7	7	X
ftr-400	100	2	.	.	X
ftr-400	100	3	the	the	DET
ftr-400	100	4	1992	1992	NUM
ftr-400	100	5	amendment	amendment	NOUN
ftr-400	100	6	of	of	ADP
ftr-400	100	7	the	the	DET
ftr-400	100	8	sea	sea	NOUN
ftr-400	100	9	by	by	ADP
ftr-400	100	10	the	the	DET
ftr-400	100	11	treaty	treaty	NOUN
ftr-400	100	12	of	of	ADP
ftr-400	100	13	maastricht	maastricht	PROPN
ftr-400	100	14	established	establish	VERB
ftr-400	100	15	the	the	DET
ftr-400	100	16	european	european	PROPN
ftr-400	100	17	union	union	PROPN
ftr-400	100	18	and	and	CCONJ
ftr-400	100	19	became	become	VERB
ftr-400	100	20	effective	effective	ADJ
ftr-400	100	21	on	on	ADP
ftr-400	100	22	november	november	PROPN
ftr-400	100	23	1	1	NUM
ftr-400	100	24	,	,	PUNCT
ftr-400	100	25	1993	1993	NUM
ftr-400	100	26	.	.	PUNCT
ftr-400	101	1	treaty	treaty	NOUN
ftr-400	101	2	on	on	ADP
ftr-400	101	3	european	european	PROPN
ftr-400	101	4	union	union	PROPN
ftr-400	101	5	,	,	PUNCT
ftr-400	101	6	1992	1992	NUM
ftr-400	101	7	o.j	o.j	PROPN
ftr-400	101	8	.	.	PUNCT
ftr-400	101	9	(	(	PUNCT
ftr-400	101	10	c	c	NOUN
ftr-400	101	11	191	191	NUM
ftr-400	101	12	)	)	PUNCT
ftr-400	101	13	1	1	NUM
ftr-400	102	1	[	[	X
ftr-400	102	2	hereinafter	hereinafter	NOUN
ftr-400	102	3	teu	teu	NOUN
ftr-400	102	4	]	]	PUNCT
ftr-400	102	5	.	.	PUNCT
ftr-400	103	1	the	the	DET
ftr-400	103	2	treaty	treaty	NOUN
ftr-400	103	3	of	of	ADP
ftr-400	103	4	amsterdam	amsterdam	PROPN
ftr-400	103	5	,	,	PUNCT
ftr-400	103	6	effective	effective	ADJ
ftr-400	103	7	may	may	PROPN
ftr-400	103	8	1	1	NUM
ftr-400	103	9	,	,	PUNCT
ftr-400	103	10	1999	1999	NUM
ftr-400	103	11	,	,	PUNCT
ftr-400	103	12	amended	amend	VERB
ftr-400	103	13	and	and	CCONJ
ftr-400	103	14	renumbered	renumbered	VERB
ftr-400	103	15	the	the	DET
ftr-400	103	16	eec	eec	PROPN
ftr-400	103	17	treaty	treaty	NOUN
ftr-400	103	18	and	and	CCONJ
ftr-400	103	19	the	the	DET
ftr-400	103	20	teu	teu	PROPN
ftr-400	103	21	.	.	PUNCT
ftr-400	103	22	treaty	treaty	NOUN
ftr-400	103	23	of	of	ADP
ftr-400	103	24	amsterdam	amsterdam	PROPN
ftr-400	103	25	,	,	PUNCT
ftr-400	103	26	amending	amend	VERB
ftr-400	103	27	the	the	DET
ftr-400	103	28	treaty	treaty	NOUN
ftr-400	103	29	on	on	ADP
ftr-400	103	30	european	european	PROPN
ftr-400	103	31	union	union	PROPN
ftr-400	103	32	,	,	PUNCT
ftr-400	103	33	the	the	DET
ftr-400	103	34	treaties	treaty	NOUN
ftr-400	103	35	establishing	establish	VERB
ftr-400	103	36	the	the	DET
ftr-400	103	37	european	european	ADJ
ftr-400	103	38	communities	community	NOUN
ftr-400	103	39	and	and	CCONJ
ftr-400	103	40	certain	certain	ADJ
ftr-400	103	41	related	related	ADJ
ftr-400	103	42	acts	act	NOUN
ftr-400	103	43	,	,	PUNCT
ftr-400	103	44	1997	1997	NUM
ftr-400	103	45	o.j	o.j	PROPN
ftr-400	103	46	.	.	PUNCT
ftr-400	104	1	(	(	PUNCT
ftr-400	104	2	c	c	NOUN
ftr-400	104	3	340	340	NUM
ftr-400	104	4	)	)	PUNCT
ftr-400	104	5	1	1	NUM
ftr-400	104	6	.	.	PUNCT
ftr-400	105	1	the	the	DET
ftr-400	105	2	most	most	ADV
ftr-400	105	3	recent	recent	ADJ
ftr-400	105	4	revisions	revision	NOUN
ftr-400	105	5	of	of	ADP
ftr-400	105	6	the	the	DET
ftr-400	105	7	treaty	treaty	NOUN
ftr-400	105	8	entered	enter	VERB
ftr-400	105	9	into	into	ADP
ftr-400	105	10	force	force	NOUN
ftr-400	105	11	on	on	ADP
ftr-400	105	12	february	february	PROPN
ftr-400	105	13	1	1	NUM
ftr-400	105	14	,	,	PUNCT
ftr-400	105	15	2003	2003	NUM
ftr-400	105	16	.	.	PUNCT
ftr-400	106	1	treaty	treaty	NOUN
ftr-400	106	2	of	of	ADP
ftr-400	106	3	nice	nice	ADJ
ftr-400	106	4	,	,	PUNCT
ftr-400	106	5	amending	amend	VERB
ftr-400	106	6	the	the	DET
ftr-400	106	7	treaty	treaty	NOUN
ftr-400	106	8	on	on	ADP
ftr-400	106	9	european	european	PROPN
ftr-400	106	10	union	union	PROPN
ftr-400	106	11	,	,	PUNCT
ftr-400	106	12	the	the	DET
ftr-400	106	13	treaties	treaty	NOUN
ftr-400	106	14	establishing	establish	VERB
ftr-400	106	15	the	the	DET
ftr-400	106	16	european	european	ADJ
ftr-400	106	17	communities	community	NOUN
ftr-400	106	18	and	and	CCONJ
ftr-400	106	19	certain	certain	ADJ
ftr-400	106	20	related	related	ADJ
ftr-400	106	21	acts	act	NOUN
ftr-400	106	22	,	,	PUNCT
ftr-400	106	23	2001	2001	NUM
ftr-400	106	24	o.j	o.j	PROPN
ftr-400	106	25	.	.	PUNCT
ftr-400	107	1	(	(	PUNCT
ftr-400	107	2	c	c	NOUN
ftr-400	107	3	80	80	NUM
ftr-400	107	4	)	)	PUNCT
ftr-400	107	5	1	1	NUM
ftr-400	108	1	[	[	X
ftr-400	108	2	hereinafter	hereinafter	NOUN
ftr-400	108	3	treaty	treaty	NOUN
ftr-400	108	4	of	of	ADP
ftr-400	108	5	nice	nice	NOUN
ftr-400	108	6	]	]	X
ftr-400	108	7	.	.	PUNCT
ftr-400	109	1	for	for	ADP
ftr-400	109	2	a	a	DET
ftr-400	109	3	detailed	detailed	ADJ
ftr-400	109	4	analysis	analysis	NOUN
ftr-400	109	5	of	of	ADP
ftr-400	109	6	the	the	DET
ftr-400	109	7	treaty	treaty	NOUN
ftr-400	109	8	of	of	ADP
ftr-400	109	9	nice	nice	ADJ
ftr-400	109	10	see	see	VERB
ftr-400	109	11	roger	roger	PROPN
ftr-400	109	12	j.	j.	PROPN
ftr-400	109	13	goebel	goebel	PROPN
ftr-400	109	14	,	,	PUNCT
ftr-400	109	15	the	the	DET
ftr-400	109	16	european	european	PROPN
ftr-400	109	17	union	union	PROPN
ftr-400	109	18	in	in	ADP
ftr-400	109	19	transition	transition	NOUN
ftr-400	109	20	:	:	PUNCT
ftr-400	109	21	the	the	DET
ftr-400	109	22	treaty	treaty	NOUN
ftr-400	109	23	of	of	ADP
ftr-400	109	24	nice	nice	ADJ
ftr-400	109	25	in	in	ADP
ftr-400	109	26	effect	effect	NOUN
ftr-400	109	27	,	,	PUNCT
ftr-400	109	28	enlargement	enlargement	NOUN
ftr-400	109	29	in	in	ADP
ftr-400	109	30	sight	sight	NOUN
ftr-400	109	31	,	,	PUNCT
ftr-400	109	32	a	a	DET
ftr-400	109	33	constitution	constitution	NOUN
ftr-400	109	34	in	in	ADP
ftr-400	109	35	doubt	doubt	NOUN
ftr-400	109	36	,	,	PUNCT
ftr-400	109	37	27	27	NUM
ftr-400	109	38	fordham	fordham	PROPN
ftr-400	109	39	int	int	PROPN
ftr-400	109	40	�	�	PROPN
ftr-400	109	41	l	l	PROPN
ftr-400	109	42	l.j	l.j	PROPN
ftr-400	109	43	.	.	PROPN
ftr-400	109	44	455	455	NUM
ftr-400	109	45	(	(	PUNCT
ftr-400	109	46	2004	2004	NUM
ftr-400	109	47	)	)	PUNCT
ftr-400	109	48	.	.	PUNCT
ftr-400	110	1	8	8	X
ftr-400	110	2	.	.	X
ftr-400	110	3	eec	eec	PROPN
ftr-400	110	4	treaty	treaty	PROPN
ftr-400	110	5	,	,	PUNCT
ftr-400	110	6	supra	supra	PROPN
ftr-400	110	7	note	note	PROPN
ftr-400	110	8	4	4	NUM
ftr-400	110	9	,	,	PUNCT
ftr-400	110	10	art	art	NOUN
ftr-400	110	11	.	.	PUNCT
ftr-400	111	1	3(c	3(c	NUM
ftr-400	111	2	)	)	PUNCT
ftr-400	111	3	(	(	PUNCT
ftr-400	111	4	now	now	ADV
ftr-400	111	5	art	art	NOUN
ftr-400	111	6	.	.	PUNCT
ftr-400	112	1	3(1)(c	3(1)(c	NUM
ftr-400	112	2	)	)	PUNCT
ftr-400	112	3	)	)	PUNCT
ftr-400	112	4	.	.	PUNCT
ftr-400	113	1	9	9	X
ftr-400	113	2	.	.	X
ftr-400	113	3	the	the	DET
ftr-400	113	4	freedom	freedom	NOUN
ftr-400	113	5	of	of	ADP
ftr-400	113	6	establishment	establishment	NOUN
ftr-400	113	7	is	be	AUX
ftr-400	113	8	the	the	DET
ftr-400	113	9	freedom	freedom	NOUN
ftr-400	113	10	of	of	ADP
ftr-400	113	11	a	a	DET
ftr-400	113	12	business	business	NOUN
ftr-400	113	13	established	establish	VERB
ftr-400	113	14	in	in	ADP
ftr-400	113	15	one	one	NUM
ftr-400	113	16	member	member	NOUN
ftr-400	113	17	state	state	NOUN
ftr-400	113	18	to	to	PART
ftr-400	113	19	establish	establish	VERB
ftr-400	113	20	itself	itself	PRON
ftr-400	113	21	in	in	ADP
ftr-400	113	22	another	another	DET
ftr-400	113	23	member	member	NOUN
ftr-400	113	24	state	state	NOUN
ftr-400	113	25	.	.	PUNCT
ftr-400	114	1	see	see	VERB
ftr-400	114	2	infra	infra	NOUN
ftr-400	114	3	notes	note	VERB
ftr-400	114	4	331	331	NUM
ftr-400	114	5	-	-	SYM
ftr-400	114	6	35	35	NUM
ftr-400	114	7	and	and	CCONJ
ftr-400	114	8	accompanying	accompany	VERB
ftr-400	114	9	text	text	NOUN
ftr-400	114	10	for	for	ADP
ftr-400	114	11	a	a	DET
ftr-400	114	12	discussion	discussion	NOUN
ftr-400	114	13	of	of	ADP
ftr-400	114	14	the	the	DET
ftr-400	114	15	freedom	freedom	NOUN
ftr-400	114	16	of	of	ADP
ftr-400	114	17	establishment	establishment	NOUN
ftr-400	114	18	.	.	PUNCT
ftr-400	115	1	10	10	NUM
ftr-400	115	2	.	.	PUNCT
ftr-400	116	1	george	george	PROPN
ftr-400	116	2	bermann	bermann	PROPN
ftr-400	116	3	et	et	PROPN
ftr-400	116	4	al	al	PROPN
ftr-400	116	5	.	.	PROPN
ftr-400	116	6	,	,	PUNCT
ftr-400	116	7	cases	case	NOUN
ftr-400	116	8	and	and	CCONJ
ftr-400	116	9	materials	material	NOUN
ftr-400	116	10	on	on	ADP
ftr-400	116	11	european	european	ADJ
ftr-400	116	12	community	community	NOUN
ftr-400	116	13	law	law	NOUN
ftr-400	116	14	451	451	NUM
ftr-400	116	15	(	(	PUNCT
ftr-400	116	16	2d	2d	NUM
ftr-400	116	17	ed	ed	NOUN
ftr-400	116	18	.	.	PUNCT
ftr-400	116	19	2002	2002	NUM
ftr-400	116	20	)	)	PUNCT
ftr-400	116	21	.	.	PUNCT
ftr-400	117	1	see	see	VERB
ftr-400	117	2	also	also	ADV
ftr-400	117	3	infra	infra	VERB
ftr-400	117	4	notes	note	VERB
ftr-400	117	5	291	291	NUM
ftr-400	117	6	-	-	SYM
ftr-400	117	7	98	98	NUM
ftr-400	117	8	and	and	CCONJ
ftr-400	117	9	accompanying	accompany	VERB
ftr-400	117	10	text	text	NOUN
ftr-400	117	11	.	.	PUNCT
ftr-400	118	1	�	�	PROPN
ftr-400	118	2	the	the	DET
ftr-400	118	3	court	court	NOUN
ftr-400	118	4	refers	refer	VERB
ftr-400	118	5	to	to	ADP
ftr-400	118	6	the	the	DET
ftr-400	118	7	four	four	NUM
ftr-400	118	8	freedoms	freedom	NOUN
ftr-400	118	9	as	as	ADP
ftr-400	118	10	�	�	NOUN
ftr-400	118	11	fundamental	fundamental	ADJ
ftr-400	118	12	principles	principle	NOUN
ftr-400	118	13	of	of	ADP
ftr-400	118	14	community	community	NOUN
ftr-400	118	15	law	law	NOUN
ftr-400	118	16	�	�	PROPN
ftr-400	118	17	whose	whose	DET
ftr-400	118	18	substance	substance	NOUN
ftr-400	118	19	must	must	AUX
ftr-400	118	20	be	be	AUX
ftr-400	118	21	interpreted	interpret	VERB
ftr-400	118	22	widely	widely	ADV
ftr-400	118	23	and	and	CCONJ
ftr-400	118	24	exceptions	exception	NOUN
ftr-400	118	25	narrowly	narrowly	ADV
ftr-400	118	26	.	.	PUNCT
ftr-400	119	1	�	�	PROPN
ftr-400	119	2	servaas	servaas	PROPN
ftr-400	119	3	van	van	PROPN
ftr-400	119	4	thiel	thiel	PROPN
ftr-400	119	5	,	,	PUNCT
ftr-400	119	6	free	free	ADJ
ftr-400	119	7	movement	movement	NOUN
ftr-400	119	8	of	of	ADP
ftr-400	119	9	persons	person	NOUN
ftr-400	119	10	and	and	CCONJ
ftr-400	119	11	income	income	NOUN
ftr-400	119	12	tax	tax	NOUN
ftr-400	119	13	law	law	NOUN
ftr-400	119	14	:	:	PUNCT
ftr-400	119	15	the	the	DET
ftr-400	119	16	european	european	PROPN
ftr-400	119	17	court	court	PROPN
ftr-400	119	18	in	in	ADP
ftr-400	119	19	search	search	NOUN
ftr-400	119	20	of	of	ADP
ftr-400	119	21	principles	principle	NOUN
ftr-400	119	22	5	5	NUM
ftr-400	119	23	n.17	n.17	PROPN
ftr-400	119	24	(	(	PUNCT
ftr-400	119	25	2002	2002	NUM
ftr-400	119	26	)	)	PUNCT
ftr-400	120	1	[	[	X
ftr-400	120	2	hereinafter	hereinafter	NOUN
ftr-400	120	3	van	van	PROPN
ftr-400	120	4	thiel	thiel	PROPN
ftr-400	120	5	,	,	PUNCT
ftr-400	120	6	free	free	ADJ
ftr-400	120	7	movement	movement	NOUN
ftr-400	120	8	of	of	ADP
ftr-400	120	9	persons	person	NOUN
ftr-400	120	10	]	]	PUNCT
ftr-400	120	11	.	.	PUNCT
ftr-400	120	12	market	market	NOUN
ftr-400	120	13	into	into	ADP
ftr-400	120	14	the	the	DET
ftr-400	120	15	founding	found	VERB
ftr-400	120	16	treaty	treaty	NOUN
ftr-400	120	17	(	(	PUNCT
ftr-400	120	18	known	know	VERB
ftr-400	120	19	as	as	ADP
ftr-400	120	20	the	the	DET
ftr-400	120	21	eec	eec	PROPN
ftr-400	120	22	treaty).6	treaty).6	PROPN
ftr-400	120	23	thus	thus	ADV
ftr-400	120	24	,	,	PUNCT
ftr-400	120	25	the	the	DET
ftr-400	120	26	european	european	PROPN
ftr-400	120	27	union	union	PROPN
ftr-400	120	28	(	(	PUNCT
ftr-400	120	29	eu	eu	NOUN
ftr-400	120	30	)	)	PUNCT
ftr-400	120	31	also	also	ADV
ftr-400	120	32	has	have	AUX
ftr-400	120	33	evolved	evolve	VERB
ftr-400	120	34	into	into	ADP
ftr-400	120	35	a	a	DET
ftr-400	120	36	project	project	NOUN
ftr-400	120	37	for	for	ADP
ftr-400	120	38	economic	economic	ADJ
ftr-400	120	39	union.7	union.7	PROPN
ftr-400	120	40	to	to	PART
ftr-400	120	41	create	create	VERB
ftr-400	120	42	such	such	DET
ftr-400	120	43	an	an	DET
ftr-400	120	44	economic	economic	ADJ
ftr-400	120	45	union	union	NOUN
ftr-400	120	46	,	,	PUNCT
ftr-400	120	47	the	the	DET
ftr-400	120	48	eec	eec	PROPN
ftr-400	120	49	treaty	treaty	NOUN
ftr-400	120	50	contemplated	contemplate	VERB
ftr-400	120	51	the	the	DET
ftr-400	120	52	removal	removal	NOUN
ftr-400	120	53	of	of	ADP
ftr-400	120	54	obstacles	obstacle	NOUN
ftr-400	120	55	to	to	ADP
ftr-400	120	56	the	the	DET
ftr-400	120	57	free	free	ADJ
ftr-400	120	58	movement	movement	NOUN
ftr-400	120	59	of	of	ADP
ftr-400	120	60	goods	good	NOUN
ftr-400	120	61	,	,	PUNCT
ftr-400	120	62	persons	person	NOUN
ftr-400	120	63	,	,	PUNCT
ftr-400	120	64	services	service	NOUN
ftr-400	120	65	,	,	PUNCT
ftr-400	120	66	and	and	CCONJ
ftr-400	120	67	capital	capital	NOUN
ftr-400	120	68	between	between	ADP
ftr-400	120	69	the	the	DET
ftr-400	120	70	member	member	NOUN
ftr-400	120	71	states.8	states.8	PROPN
ftr-400	120	72	these	these	DET
ftr-400	120	73	treaty	treaty	NOUN
ftr-400	120	74	provisions	provision	NOUN
ftr-400	120	75	are	be	AUX
ftr-400	120	76	known	know	VERB
ftr-400	120	77	as	as	ADP
ftr-400	120	78	the	the	DET
ftr-400	120	79	�	�	PROPN
ftr-400	120	80	four	four	NUM
ftr-400	120	81	freedoms	freedom	VERB
ftr-400	120	82	�	�	PROPN
ftr-400	120	83	and	and	CCONJ
ftr-400	120	84	,	,	PUNCT
ftr-400	120	85	together	together	ADV
ftr-400	120	86	with	with	ADP
ftr-400	120	87	the	the	DET
ftr-400	120	88	freedom	freedom	NOUN
ftr-400	120	89	of	of	ADP
ftr-400	120	90	establishment,9	establishment,9	NOUN
ftr-400	120	91	they	they	PRON
ftr-400	120	92	constitute	constitute	VERB
ftr-400	120	93	the	the	DET
ftr-400	120	94	fundamental	fundamental	ADJ
ftr-400	120	95	rules	rule	NOUN
ftr-400	120	96	of	of	ADP
ftr-400	120	97	the	the	DET
ftr-400	120	98	european	european	PROPN
ftr-400	120	99	community	community	PROPN
ftr-400	120	100	�	�	PROPN
ftr-400	120	101	s	s	PART
ftr-400	120	102	internal	internal	ADJ
ftr-400	120	103	market.10	market.10	NOUN
ftr-400	120	104	2005	2005	NUM
ftr-400	120	105	]	]	PUNCT
ftr-400	120	106	tax	tax	NOUN
ftr-400	120	107	discrimination	discrimination	NOUN
ftr-400	120	108	51	51	NUM
ftr-400	120	109	11	11	NUM
ftr-400	120	110	.	.	PUNCT
ftr-400	121	1	van	van	PROPN
ftr-400	121	2	thiel	thiel	PROPN
ftr-400	121	3	,	,	PUNCT
ftr-400	121	4	free	free	ADJ
ftr-400	121	5	movement	movement	NOUN
ftr-400	121	6	of	of	ADP
ftr-400	121	7	persons	person	NOUN
ftr-400	121	8	,	,	PUNCT
ftr-400	121	9	supra	supra	PROPN
ftr-400	121	10	note	note	NOUN
ftr-400	121	11	10	10	NUM
ftr-400	121	12	,	,	PUNCT
ftr-400	121	13	at	at	ADP
ftr-400	121	14	12	12	NUM
ftr-400	121	15	.	.	PUNCT
ftr-400	121	16	12	12	NUM
ftr-400	121	17	.	.	PUNCT
ftr-400	122	1	michel	michel	PROPN
ftr-400	122	2	de	de	PROPN
ftr-400	122	3	wolf	wolf	PROPN
ftr-400	122	4	,	,	PUNCT
ftr-400	122	5	the	the	DET
ftr-400	122	6	power	power	NOUN
ftr-400	122	7	of	of	ADP
ftr-400	122	8	taxation	taxation	NOUN
ftr-400	122	9	in	in	ADP
ftr-400	122	10	the	the	DET
ftr-400	122	11	european	european	PROPN
ftr-400	122	12	union	union	PROPN
ftr-400	122	13	and	and	CCONJ
ftr-400	122	14	in	in	ADP
ftr-400	122	15	the	the	DET
ftr-400	122	16	united	united	PROPN
ftr-400	122	17	states	states	PROPN
ftr-400	122	18	,	,	PUNCT
ftr-400	122	19	3	3	NUM
ftr-400	122	20	ec	ec	PROPN
ftr-400	122	21	tax	tax	NOUN
ftr-400	122	22	rev	rev	PROPN
ftr-400	122	23	.	.	PROPN
ftr-400	122	24	124	124	NUM
ftr-400	122	25	(	(	PUNCT
ftr-400	122	26	1995	1995	NUM
ftr-400	122	27	)	)	PUNCT
ftr-400	122	28	.	.	PUNCT
ftr-400	123	1	one	one	NUM
ftr-400	123	2	exception	exception	NOUN
ftr-400	123	3	is	be	AUX
ftr-400	123	4	that	that	SCONJ
ftr-400	123	5	community	community	NOUN
ftr-400	123	6	civil	civil	ADJ
ftr-400	123	7	servants	servant	NOUN
ftr-400	123	8	pay	pay	VERB
ftr-400	123	9	income	income	NOUN
ftr-400	123	10	tax	tax	NOUN
ftr-400	123	11	on	on	ADP
ftr-400	123	12	their	their	PRON
ftr-400	123	13	community	community	NOUN
ftr-400	123	14	salaries	salary	NOUN
ftr-400	123	15	to	to	ADP
ftr-400	123	16	the	the	DET
ftr-400	123	17	community	community	NOUN
ftr-400	123	18	instead	instead	ADV
ftr-400	123	19	of	of	ADP
ftr-400	123	20	their	their	PRON
ftr-400	123	21	member	member	NOUN
ftr-400	123	22	states	state	NOUN
ftr-400	123	23	.	.	PUNCT
ftr-400	124	1	mathijsen	mathijsen	PROPN
ftr-400	124	2	,	,	PUNCT
ftr-400	124	3	supra	supra	PROPN
ftr-400	124	4	note	note	NOUN
ftr-400	124	5	4	4	NUM
ftr-400	124	6	,	,	PUNCT
ftr-400	124	7	at	at	ADP
ftr-400	124	8	104	104	NUM
ftr-400	124	9	.	.	PUNCT
ftr-400	125	1	see	see	VERB
ftr-400	125	2	also	also	ADV
ftr-400	125	3	council	council	NOUN
ftr-400	125	4	regulation	regulation	NOUN
ftr-400	125	5	260/68	260/68	PROPN
ftr-400	125	6	,	,	PUNCT
ftr-400	125	7	1968	1968	NUM
ftr-400	125	8	o.j	o.j	PROPN
ftr-400	125	9	.	.	PUNCT
ftr-400	126	1	(	(	PUNCT
ftr-400	126	2	l	l	NOUN
ftr-400	126	3	056	056	NUM
ftr-400	126	4	)	)	PUNCT
ftr-400	126	5	(	(	PUNCT
ftr-400	126	6	eec	eec	PROPN
ftr-400	126	7	,	,	PUNCT
ftr-400	126	8	euratom	euratom	NOUN
ftr-400	126	9	,	,	PUNCT
ftr-400	126	10	ecsc	ecsc	PROPN
ftr-400	126	11	)	)	PUNCT
ftr-400	126	12	.	.	PUNCT
ftr-400	127	1	13	13	NUM
ftr-400	127	2	.	.	X
ftr-400	127	3	�	�	VERB
ftr-400	127	4	the	the	DET
ftr-400	127	5	sanctity	sanctity	NOUN
ftr-400	127	6	of	of	ADP
ftr-400	127	7	the	the	DET
ftr-400	127	8	member	member	NOUN
ftr-400	127	9	states	state	VERB
ftr-400	127	10	�	�	PROPN
ftr-400	127	11	power	power	NOUN
ftr-400	127	12	to	to	PART
ftr-400	127	13	levy	levy	VERB
ftr-400	127	14	direct	direct	ADJ
ftr-400	127	15	taxes	taxis	NOUN
ftr-400	127	16	.	.	PUNCT
ftr-400	127	17	.	.	PUNCT
ftr-400	128	1	.	.	PUNCT
ftr-400	129	1	is	be	AUX
ftr-400	129	2	illustrated	illustrate	VERB
ftr-400	129	3	by	by	ADP
ftr-400	129	4	the	the	DET
ftr-400	129	5	ec	ec	PROPN
ftr-400	129	6	treaty	treaty	PROPN
ftr-400	129	7	�	�	PROPN
ftr-400	129	8	s	s	PART
ftr-400	129	9	almost	almost	ADV
ftr-400	129	10	complete	complete	ADJ
ftr-400	129	11	silence	silence	NOUN
ftr-400	129	12	on	on	ADP
ftr-400	129	13	this	this	DET
ftr-400	129	14	subject	subject	NOUN
ftr-400	129	15	.	.	PUNCT
ftr-400	130	1	�	�	PROPN
ftr-400	130	2	jan	jan	PROPN
ftr-400	130	3	wouters	wouters	PROPN
ftr-400	130	4	,	,	PUNCT
ftr-400	130	5	the	the	DET
ftr-400	130	6	case	case	NOUN
ftr-400	130	7	-	-	PUNCT
ftr-400	130	8	law	law	NOUN
ftr-400	130	9	of	of	ADP
ftr-400	130	10	the	the	DET
ftr-400	130	11	european	european	PROPN
ftr-400	130	12	court	court	PROPN
ftr-400	130	13	of	of	ADP
ftr-400	130	14	justice	justice	NOUN
ftr-400	130	15	on	on	ADP
ftr-400	130	16	direct	direct	ADJ
ftr-400	130	17	taxes	taxis	NOUN
ftr-400	130	18	:	:	PUNCT
ftr-400	130	19	variations	variation	NOUN
ftr-400	130	20	upon	upon	SCONJ
ftr-400	130	21	a	a	DET
ftr-400	130	22	theme	theme	NOUN
ftr-400	130	23	,	,	PUNCT
ftr-400	130	24	1	1	NUM
ftr-400	130	25	maastricht	maastricht	PROPN
ftr-400	130	26	j.	j.	PROPN
ftr-400	130	27	eur	eur	PROPN
ftr-400	130	28	.	.	PROPN
ftr-400	130	29	&	&	CCONJ
ftr-400	130	30	comp	comp	PROPN
ftr-400	130	31	.	.	PUNCT
ftr-400	131	1	l.	l.	PROPN
ftr-400	131	2	179	179	NUM
ftr-400	131	3	,	,	PUNCT
ftr-400	131	4	180	180	NUM
ftr-400	131	5	(	(	PUNCT
ftr-400	131	6	1994	1994	NUM
ftr-400	131	7	)	)	PUNCT
ftr-400	131	8	.	.	PUNCT
ftr-400	132	1	14	14	NUM
ftr-400	132	2	.	.	PUNCT
ftr-400	133	1	van	van	PROPN
ftr-400	133	2	thiel	thiel	PROPN
ftr-400	133	3	,	,	PUNCT
ftr-400	133	4	free	free	ADJ
ftr-400	133	5	movement	movement	NOUN
ftr-400	133	6	of	of	ADP
ftr-400	133	7	persons	person	NOUN
ftr-400	133	8	,	,	PUNCT
ftr-400	133	9	supra	supra	PROPN
ftr-400	133	10	note	note	NOUN
ftr-400	133	11	10	10	NUM
ftr-400	133	12	,	,	PUNCT
ftr-400	133	13	at	at	ADP
ftr-400	133	14	12	12	NUM
ftr-400	133	15	.	.	PUNCT
ftr-400	134	1	the	the	DET
ftr-400	134	2	drafters	drafter	NOUN
ftr-400	134	3	of	of	ADP
ftr-400	134	4	the	the	DET
ftr-400	134	5	maastricht	maastricht	PROPN
ftr-400	134	6	treaty	treaty	NOUN
ftr-400	134	7	on	on	ADP
ftr-400	134	8	european	european	PROPN
ftr-400	134	9	union	union	PROPN
ftr-400	134	10	(	(	PUNCT
ftr-400	134	11	teu	teu	PROPN
ftr-400	134	12	)	)	PUNCT
ftr-400	134	13	made	make	VERB
ftr-400	134	14	the	the	DET
ftr-400	134	15	subsidiarity	subsidiarity	NOUN
ftr-400	134	16	principle	principle	NOUN
ftr-400	134	17	a	a	DET
ftr-400	134	18	central	central	ADJ
ftr-400	134	19	tenet	tenet	NOUN
ftr-400	134	20	of	of	ADP
ftr-400	134	21	the	the	DET
ftr-400	134	22	community	community	NOUN
ftr-400	134	23	�	�	PROPN
ftr-400	134	24	s	s	PART
ftr-400	134	25	1992	1992	NUM
ftr-400	134	26	constitutional	constitutional	ADJ
ftr-400	134	27	reform	reform	NOUN
ftr-400	134	28	.	.	PUNCT
ftr-400	135	1	george	george	PROPN
ftr-400	135	2	a.	a.	PROPN
ftr-400	135	3	bermann	bermann	PROPN
ftr-400	135	4	,	,	PUNCT
ftr-400	135	5	taking	take	VERB
ftr-400	135	6	subsidiarity	subsidiarity	NOUN
ftr-400	135	7	seriously	seriously	ADV
ftr-400	135	8	:	:	PUNCT
ftr-400	135	9	federalism	federalism	NOUN
ftr-400	135	10	in	in	ADP
ftr-400	135	11	the	the	DET
ftr-400	135	12	european	european	PROPN
ftr-400	135	13	community	community	NOUN
ftr-400	135	14	and	and	CCONJ
ftr-400	135	15	the	the	DET
ftr-400	135	16	united	united	PROPN
ftr-400	135	17	states	states	PROPN
ftr-400	135	18	,	,	PUNCT
ftr-400	135	19	94	94	NUM
ftr-400	135	20	colum	colum	NOUN
ftr-400	135	21	.	.	PUNCT
ftr-400	136	1	l.	l.	PROPN
ftr-400	136	2	rev	rev	PROPN
ftr-400	136	3	.	.	PROPN
ftr-400	136	4	332	332	NUM
ftr-400	136	5	,	,	PUNCT
ftr-400	136	6	333	333	NUM
ftr-400	136	7	-	-	SYM
ftr-400	136	8	34	34	NUM
ftr-400	136	9	(	(	PUNCT
ftr-400	136	10	1994	1994	NUM
ftr-400	136	11	)	)	PUNCT
ftr-400	136	12	.	.	PUNCT
ftr-400	137	1	15	15	X
ftr-400	137	2	.	.	PUNCT
ftr-400	137	3	consolidated	consolidate	VERB
ftr-400	137	4	version	version	NOUN
ftr-400	137	5	of	of	ADP
ftr-400	137	6	the	the	DET
ftr-400	137	7	treaty	treaty	NOUN
ftr-400	137	8	establishing	establish	VERB
ftr-400	137	9	the	the	DET
ftr-400	137	10	european	european	PROPN
ftr-400	137	11	community	community	NOUN
ftr-400	137	12	,	,	PUNCT
ftr-400	137	13	art	art	NOUN
ftr-400	137	14	.	.	PUNCT
ftr-400	138	1	5	5	NUM
ftr-400	138	2	,	,	PUNCT
ftr-400	138	3	o.j	o.j	PROPN
ftr-400	138	4	.	.	PUNCT
ftr-400	139	1	(	(	PUNCT
ftr-400	139	2	c	c	NOUN
ftr-400	139	3	325	325	NUM
ftr-400	139	4	)	)	PUNCT
ftr-400	139	5	33	33	NUM
ftr-400	139	6	(	(	PUNCT
ftr-400	139	7	2002	2002	NUM
ftr-400	139	8	)	)	PUNCT
ftr-400	140	1	[	[	X
ftr-400	140	2	hereinafter	hereinafter	NOUN
ftr-400	140	3	ec	ec	PROPN
ftr-400	140	4	treaty	treaty	PROPN
ftr-400	140	5	]	]	PUNCT
ftr-400	140	6	,	,	PUNCT
ftr-400	140	7	incorporating	incorporate	VERB
ftr-400	140	8	changes	change	NOUN
ftr-400	140	9	made	make	VERB
ftr-400	140	10	by	by	ADP
ftr-400	140	11	treaty	treaty	NOUN
ftr-400	140	12	of	of	ADP
ftr-400	140	13	nice	nice	ADJ
ftr-400	140	14	,	,	PUNCT
ftr-400	140	15	supra	supra	ADJ
ftr-400	140	16	note	note	NOUN
ftr-400	140	17	7	7	NUM
ftr-400	140	18	.	.	PUNCT
ftr-400	141	1	the	the	DET
ftr-400	141	2	community	community	NOUN
ftr-400	141	3	�	�	NOUN
ftr-400	141	4	s	s	PART
ftr-400	141	5	activities	activity	NOUN
ftr-400	141	6	are	be	AUX
ftr-400	141	7	furthermore	furthermore	ADV
ftr-400	141	8	subject	subject	ADJ
ftr-400	141	9	to	to	ADP
ftr-400	141	10	the	the	DET
ftr-400	141	11	principle	principle	NOUN
ftr-400	141	12	of	of	ADP
ftr-400	141	13	proportionality	proportionality	NOUN
ftr-400	141	14	,	,	PUNCT
ftr-400	141	15	according	accord	VERB
ftr-400	141	16	to	to	ADP
ftr-400	141	17	which	which	PRON
ftr-400	141	18	�	�	VERB
ftr-400	141	19	[	[	X
ftr-400	141	20	a]ny	a]ny	NOUN
ftr-400	141	21	action	action	NOUN
ftr-400	141	22	by	by	ADP
ftr-400	141	23	the	the	DET
ftr-400	141	24	community	community	NOUN
ftr-400	141	25	shall	shall	AUX
ftr-400	141	26	not	not	PART
ftr-400	141	27	go	go	VERB
ftr-400	141	28	beyond	beyond	ADP
ftr-400	141	29	what	what	PRON
ftr-400	141	30	is	be	AUX
ftr-400	141	31	necessary	necessary	ADJ
ftr-400	141	32	to	to	PART
ftr-400	141	33	achieve	achieve	VERB
ftr-400	141	34	the	the	DET
ftr-400	141	35	objectives	objective	NOUN
ftr-400	141	36	of	of	ADP
ftr-400	141	37	this	this	DET
ftr-400	141	38	treaty	treaty	NOUN
ftr-400	141	39	.	.	PUNCT
ftr-400	142	1	�	�	PROPN
ftr-400	143	1	i	i	PRON
ftr-400	143	2	d.	d.	PROPN
ftr-400	143	3	16	16	NUM
ftr-400	143	4	.	.	PUNCT
ftr-400	144	1	van	van	PROPN
ftr-400	144	2	thiel	thiel	PROPN
ftr-400	144	3	,	,	PUNCT
ftr-400	144	4	free	free	ADJ
ftr-400	144	5	movement	movement	NOUN
ftr-400	144	6	of	of	ADP
ftr-400	144	7	persons	person	NOUN
ftr-400	144	8	,	,	PUNCT
ftr-400	144	9	supra	supra	PROPN
ftr-400	144	10	note	note	NOUN
ftr-400	144	11	10	10	NUM
ftr-400	144	12	,	,	PUNCT
ftr-400	144	13	at	at	ADP
ftr-400	144	14	13	13	NUM
ftr-400	144	15	.	.	PUNCT
ftr-400	145	1	see	see	VERB
ftr-400	145	2	infra	infra	NOUN
ftr-400	145	3	notes	note	VERB
ftr-400	145	4	108	108	NUM
ftr-400	145	5	-	-	SYM
ftr-400	145	6	13	13	NUM
ftr-400	145	7	and	and	CCONJ
ftr-400	145	8	accompanying	accompany	VERB
ftr-400	145	9	text	text	NOUN
ftr-400	145	10	for	for	ADP
ftr-400	145	11	a	a	DET
ftr-400	145	12	discussion	discussion	NOUN
ftr-400	145	13	of	of	ADP
ftr-400	145	14	the	the	DET
ftr-400	145	15	various	various	ADJ
ftr-400	145	16	ec	ec	PROPN
ftr-400	145	17	directives	directive	NOUN
ftr-400	145	18	that	that	PRON
ftr-400	145	19	have	have	AUX
ftr-400	145	20	been	be	AUX
ftr-400	145	21	implemented	implement	VERB
ftr-400	145	22	in	in	ADP
ftr-400	145	23	the	the	DET
ftr-400	145	24	direct	direct	ADJ
ftr-400	145	25	tax	tax	NOUN
ftr-400	145	26	area	area	NOUN
ftr-400	145	27	.	.	PUNCT
ftr-400	146	1	just	just	ADV
ftr-400	146	2	as	as	SCONJ
ftr-400	146	3	the	the	DET
ftr-400	146	4	u.s	u.s	PROPN
ftr-400	146	5	.	.	PROPN
ftr-400	146	6	constitution	constitution	PROPN
ftr-400	146	7	established	establish	VERB
ftr-400	146	8	the	the	DET
ftr-400	146	9	dual	dual	ADJ
ftr-400	146	10	sovereignty	sovereignty	NOUN
ftr-400	146	11	of	of	ADP
ftr-400	146	12	the	the	DET
ftr-400	146	13	states	state	NOUN
ftr-400	146	14	and	and	CCONJ
ftr-400	146	15	the	the	DET
ftr-400	146	16	federal	federal	ADJ
ftr-400	146	17	government	government	NOUN
ftr-400	146	18	,	,	PUNCT
ftr-400	146	19	the	the	DET
ftr-400	146	20	eec	eec	PROPN
ftr-400	146	21	treaty	treaty	NOUN
ftr-400	146	22	also	also	ADV
ftr-400	146	23	divided	divide	VERB
ftr-400	146	24	competencies	competency	NOUN
ftr-400	146	25	between	between	ADP
ftr-400	146	26	the	the	DET
ftr-400	146	27	member	member	NOUN
ftr-400	146	28	states	state	NOUN
ftr-400	146	29	and	and	CCONJ
ftr-400	146	30	the	the	DET
ftr-400	146	31	community.11	community.11	NOUN
ftr-400	146	32	as	as	ADP
ftr-400	146	33	a	a	DET
ftr-400	146	34	general	general	ADJ
ftr-400	146	35	matter	matter	NOUN
ftr-400	146	36	,	,	PUNCT
ftr-400	146	37	the	the	DET
ftr-400	146	38	treaty	treaty	NOUN
ftr-400	146	39	provides	provide	VERB
ftr-400	146	40	no	no	DET
ftr-400	146	41	legal	legal	ADJ
ftr-400	146	42	basis	basis	NOUN
ftr-400	146	43	for	for	ADP
ftr-400	146	44	the	the	DET
ftr-400	146	45	imposition	imposition	NOUN
ftr-400	146	46	of	of	ADP
ftr-400	146	47	taxes	taxis	NOUN
ftr-400	146	48	by	by	ADP
ftr-400	146	49	the	the	DET
ftr-400	146	50	community	community	NOUN
ftr-400	146	51	itself.12	itself.12	VERB
ftr-400	146	52	the	the	DET
ftr-400	146	53	power	power	NOUN
ftr-400	146	54	to	to	PART
ftr-400	146	55	tax	tax	NOUN
ftr-400	146	56	has	have	AUX
ftr-400	146	57	been	be	AUX
ftr-400	146	58	reserved	reserve	VERB
ftr-400	146	59	to	to	ADP
ftr-400	146	60	the	the	DET
ftr-400	146	61	member	member	NOUN
ftr-400	146	62	states.13	states.13	NOUN
ftr-400	146	63	however	however	ADV
ftr-400	146	64	,	,	PUNCT
ftr-400	146	65	it	it	PRON
ftr-400	146	66	is	be	AUX
ftr-400	146	67	understood	understand	VERB
ftr-400	146	68	that	that	SCONJ
ftr-400	146	69	the	the	DET
ftr-400	146	70	community	community	NOUN
ftr-400	146	71	and	and	CCONJ
ftr-400	146	72	the	the	DET
ftr-400	146	73	member	member	NOUN
ftr-400	146	74	states	state	NOUN
ftr-400	146	75	share	share	VERB
ftr-400	146	76	competencies	competency	NOUN
ftr-400	146	77	in	in	ADP
ftr-400	146	78	the	the	DET
ftr-400	146	79	income	income	NOUN
ftr-400	146	80	tax	tax	NOUN
ftr-400	146	81	area	area	NOUN
ftr-400	146	82	such	such	ADJ
ftr-400	146	83	that	that	SCONJ
ftr-400	146	84	both	both	PRON
ftr-400	146	85	have	have	VERB
ftr-400	146	86	the	the	DET
ftr-400	146	87	right	right	NOUN
ftr-400	146	88	to	to	PART
ftr-400	146	89	legislate	legislate	VERB
ftr-400	146	90	,	,	PUNCT
ftr-400	146	91	although	although	SCONJ
ftr-400	146	92	community	community	NOUN
ftr-400	146	93	measures	measure	NOUN
ftr-400	146	94	in	in	ADP
ftr-400	146	95	this	this	DET
ftr-400	146	96	respect	respect	NOUN
ftr-400	146	97	are	be	AUX
ftr-400	146	98	subject	subject	ADJ
ftr-400	146	99	to	to	ADP
ftr-400	146	100	the	the	DET
ftr-400	146	101	principle	principle	NOUN
ftr-400	146	102	of	of	ADP
ftr-400	146	103	subsidiarity.14	subsidiarity.14	PROPN
ftr-400	146	104	the	the	DET
ftr-400	146	105	principle	principle	NOUN
ftr-400	146	106	of	of	ADP
ftr-400	146	107	subsidiarity	subsidiarity	NOUN
ftr-400	146	108	requires	require	VERB
ftr-400	146	109	that	that	SCONJ
ftr-400	146	110	the	the	DET
ftr-400	146	111	community	community	NOUN
ftr-400	146	112	only	only	ADV
ftr-400	146	113	take	take	VERB
ftr-400	146	114	action	action	NOUN
ftr-400	146	115	if	if	SCONJ
ftr-400	146	116	the	the	DET
ftr-400	146	117	objectives	objective	NOUN
ftr-400	146	118	can	can	AUX
ftr-400	146	119	not	not	PART
ftr-400	146	120	be	be	AUX
ftr-400	146	121	sufficiently	sufficiently	ADV
ftr-400	146	122	achieved	achieve	VERB
ftr-400	146	123	by	by	ADP
ftr-400	146	124	the	the	DET
ftr-400	146	125	member	member	NOUN
ftr-400	146	126	states	state	NOUN
ftr-400	146	127	individually	individually	ADV
ftr-400	146	128	and	and	CCONJ
ftr-400	146	129	can	can	AUX
ftr-400	146	130	be	be	AUX
ftr-400	146	131	better	well	ADV
ftr-400	146	132	achieved	achieve	VERB
ftr-400	146	133	(	(	PUNCT
ftr-400	146	134	e.g.	e.g.	ADV
ftr-400	146	135	,	,	PUNCT
ftr-400	146	136	due	due	ADP
ftr-400	146	137	to	to	ADP
ftr-400	146	138	economies	economy	NOUN
ftr-400	146	139	of	of	ADP
ftr-400	146	140	scale	scale	NOUN
ftr-400	146	141	)	)	PUNCT
ftr-400	146	142	by	by	ADP
ftr-400	146	143	the	the	DET
ftr-400	146	144	community.15	community.15	NOUN
ftr-400	146	145	this	this	DET
ftr-400	146	146	criterion	criterion	NOUN
ftr-400	146	147	,	,	PUNCT
ftr-400	146	148	however	however	ADV
ftr-400	146	149	,	,	PUNCT
ftr-400	146	150	can	can	AUX
ftr-400	146	151	be	be	AUX
ftr-400	146	152	satisfied	satisfied	ADJ
ftr-400	146	153	where	where	SCONJ
ftr-400	146	154	differences	difference	NOUN
ftr-400	146	155	in	in	ADP
ftr-400	146	156	national	national	ADJ
ftr-400	146	157	rules	rule	NOUN
ftr-400	146	158	tend	tend	VERB
ftr-400	146	159	to	to	PART
ftr-400	146	160	distort	distort	VERB
ftr-400	146	161	the	the	DET
ftr-400	146	162	internal	internal	ADJ
ftr-400	146	163	market	market	NOUN
ftr-400	146	164	.	.	PUNCT
ftr-400	147	1	therefore	therefore	ADV
ftr-400	147	2	,	,	PUNCT
ftr-400	147	3	the	the	DET
ftr-400	147	4	community	community	NOUN
ftr-400	147	5	can	can	AUX
ftr-400	147	6	exercise	exercise	VERB
ftr-400	147	7	its	its	PRON
ftr-400	147	8	legislative	legislative	ADJ
ftr-400	147	9	powers	power	NOUN
ftr-400	147	10	to	to	PART
ftr-400	147	11	eliminate	eliminate	VERB
ftr-400	147	12	any	any	DET
ftr-400	147	13	income	income	NOUN
ftr-400	147	14	tax	tax	NOUN
ftr-400	147	15	obstacles	obstacle	NOUN
ftr-400	147	16	to	to	ADP
ftr-400	147	17	the	the	DET
ftr-400	147	18	intra	intra	ADJ
ftr-400	147	19	-	-	ADJ
ftr-400	147	20	community	community	ADJ
ftr-400	147	21	flow	flow	NOUN
ftr-400	147	22	of	of	ADP
ftr-400	147	23	goods	good	NOUN
ftr-400	147	24	,	,	PUNCT
ftr-400	147	25	persons	person	NOUN
ftr-400	147	26	,	,	PUNCT
ftr-400	147	27	services	service	NOUN
ftr-400	147	28	and	and	CCONJ
ftr-400	147	29	capital.16	capital.16	PROPN
ftr-400	147	30	this	this	DET
ftr-400	147	31	article	article	NOUN
ftr-400	147	32	focuses	focus	VERB
ftr-400	147	33	on	on	ADP
ftr-400	147	34	these	these	DET
ftr-400	147	35	two	two	NUM
ftr-400	147	36	�	�	NOUN
ftr-400	147	37	federalist	federalist	ADJ
ftr-400	147	38	�	�	PROPN
ftr-400	147	39	systems	system	NOUN
ftr-400	147	40	and	and	CCONJ
ftr-400	147	41	their	their	PRON
ftr-400	147	42	respective	respective	ADJ
ftr-400	147	43	approaches	approach	NOUN
ftr-400	147	44	to	to	ADP
ftr-400	147	45	thwarting	thwart	VERB
ftr-400	147	46	tax	tax	NOUN
ftr-400	147	47	discrimination	discrimination	NOUN
ftr-400	147	48	.	.	PUNCT
ftr-400	148	1	like	like	ADP
ftr-400	148	2	congress	congress	PROPN
ftr-400	148	3	,	,	PUNCT
ftr-400	148	4	the	the	DET
ftr-400	148	5	council	council	NOUN
ftr-400	148	6	of	of	ADP
ftr-400	148	7	ministers	minister	NOUN
ftr-400	148	8	(	(	PUNCT
ftr-400	148	9	comprised	comprise	VERB
ftr-400	148	10	of	of	ADP
ftr-400	148	11	representatives	representative	NOUN
ftr-400	148	12	of	of	ADP
ftr-400	148	13	the	the	DET
ftr-400	148	14	member	member	NOUN
ftr-400	148	15	states	state	NOUN
ftr-400	148	16	at	at	ADP
ftr-400	148	17	the	the	DET
ftr-400	148	18	ministerial	ministerial	ADJ
ftr-400	148	19	level	level	NOUN
ftr-400	148	20	)	)	PUNCT
ftr-400	148	21	has	have	VERB
ftr-400	148	22	the	the	DET
ftr-400	148	23	power	power	NOUN
ftr-400	148	24	to	to	PART
ftr-400	148	25	regulate	regulate	VERB
ftr-400	148	26	commerce	commerce	NOUN
ftr-400	148	27	between	between	ADP
ftr-400	148	28	the	the	DET
ftr-400	148	29	52	52	NUM
ftr-400	148	30	florida	florida	PROPN
ftr-400	148	31	tax	tax	NOUN
ftr-400	148	32	review	review	NOUN
ftr-400	148	33	[	[	X
ftr-400	148	34	vol.7:2	vol.7:2	NOUN
ftr-400	148	35	17	17	NUM
ftr-400	148	36	.	.	PUNCT
ftr-400	149	1	james	james	PROPN
ftr-400	149	2	hanlon	hanlon	PROPN
ftr-400	149	3	,	,	PUNCT
ftr-400	149	4	european	european	ADJ
ftr-400	149	5	community	community	NOUN
ftr-400	149	6	law	law	NOUN
ftr-400	149	7	36	36	NUM
ftr-400	149	8	(	(	PUNCT
ftr-400	149	9	3d	3d	NUM
ftr-400	149	10	ed	ed	NOUN
ftr-400	149	11	.	.	PROPN
ftr-400	149	12	2003	2003	NUM
ftr-400	149	13	)	)	PUNCT
ftr-400	149	14	.	.	PUNCT
ftr-400	150	1	see	see	VERB
ftr-400	150	2	also	also	ADV
ftr-400	150	3	infra	infra	NOUN
ftr-400	150	4	notes	note	VERB
ftr-400	150	5	70	70	NUM
ftr-400	150	6	-	-	SYM
ftr-400	150	7	73	73	NUM
ftr-400	150	8	and	and	CCONJ
ftr-400	150	9	accompanying	accompany	VERB
ftr-400	150	10	text	text	NOUN
ftr-400	150	11	.	.	PUNCT
ftr-400	151	1	18	18	NUM
ftr-400	151	2	.	.	X
ftr-400	152	1	see	see	VERB
ftr-400	152	2	,	,	PUNCT
ftr-400	152	3	e.g.	e.g.	ADV
ftr-400	152	4	,	,	PUNCT
ftr-400	152	5	commission	commission	NOUN
ftr-400	152	6	of	of	ADP
ftr-400	152	7	the	the	DET
ftr-400	152	8	european	european	PROPN
ftr-400	152	9	communities	communities	PROPN
ftr-400	152	10	,	,	PUNCT
ftr-400	152	11	report	report	NOUN
ftr-400	152	12	of	of	ADP
ftr-400	152	13	the	the	DET
ftr-400	152	14	committee	committee	NOUN
ftr-400	152	15	of	of	ADP
ftr-400	152	16	independent	independent	ADJ
ftr-400	152	17	experts	expert	NOUN
ftr-400	152	18	on	on	ADP
ftr-400	152	19	company	company	NOUN
ftr-400	152	20	taxation	taxation	NOUN
ftr-400	152	21	(	(	PUNCT
ftr-400	152	22	1992	1992	NUM
ftr-400	152	23	)	)	PUNCT
ftr-400	152	24	.	.	PUNCT
ftr-400	153	1	19	19	NUM
ftr-400	153	2	.	.	X
ftr-400	153	3	see	see	VERB
ftr-400	153	4	infra	infra	NOUN
ftr-400	153	5	notes	note	VERB
ftr-400	153	6	109	109	NUM
ftr-400	153	7	-	-	SYM
ftr-400	153	8	13	13	NUM
ftr-400	153	9	and	and	CCONJ
ftr-400	153	10	accompanying	accompany	VERB
ftr-400	153	11	text	text	NOUN
ftr-400	153	12	.	.	PUNCT
ftr-400	154	1	20	20	NUM
ftr-400	154	2	.	.	PUNCT
ftr-400	155	1	servaas	servaas	PROPN
ftr-400	155	2	van	van	PROPN
ftr-400	155	3	thiel	thiel	PROPN
ftr-400	155	4	,	,	PUNCT
ftr-400	155	5	eu	eu	PROPN
ftr-400	155	6	case	case	NOUN
ftr-400	155	7	law	law	NOUN
ftr-400	155	8	on	on	ADP
ftr-400	155	9	income	income	NOUN
ftr-400	155	10	tax	tax	NOUN
ftr-400	155	11	part	part	NOUN
ftr-400	155	12	i	i	PRON
ftr-400	155	13	425	425	NUM
ftr-400	155	14	(	(	PUNCT
ftr-400	155	15	2001	2001	NUM
ftr-400	155	16	)	)	PUNCT
ftr-400	155	17	.	.	PUNCT
ftr-400	156	1	�	�	PROPN
ftr-400	156	2	due	due	ADP
ftr-400	156	3	to	to	ADP
ftr-400	156	4	the	the	DET
ftr-400	156	5	unanimity	unanimity	NOUN
ftr-400	156	6	requirement	requirement	NOUN
ftr-400	156	7	it	it	PRON
ftr-400	156	8	has	have	AUX
ftr-400	156	9	been	be	AUX
ftr-400	156	10	difficult	difficult	ADJ
ftr-400	156	11	in	in	ADP
ftr-400	156	12	recent	recent	ADJ
ftr-400	156	13	years	year	NOUN
ftr-400	156	14	to	to	PART
ftr-400	156	15	make	make	VERB
ftr-400	156	16	progress	progress	NOUN
ftr-400	156	17	in	in	ADP
ftr-400	156	18	a	a	DET
ftr-400	156	19	number	number	NOUN
ftr-400	156	20	of	of	ADP
ftr-400	156	21	areas	area	NOUN
ftr-400	156	22	in	in	ADP
ftr-400	156	23	which	which	PRON
ftr-400	156	24	action	action	NOUN
ftr-400	156	25	is	be	AUX
ftr-400	156	26	urgently	urgently	ADV
ftr-400	156	27	required	require	VERB
ftr-400	156	28	to	to	PART
ftr-400	156	29	ensure	ensure	VERB
ftr-400	156	30	the	the	DET
ftr-400	156	31	proper	proper	ADJ
ftr-400	156	32	functioning	functioning	NOUN
ftr-400	156	33	of	of	ADP
ftr-400	156	34	the	the	DET
ftr-400	156	35	internal	internal	ADJ
ftr-400	156	36	market	market	NOUN
ftr-400	156	37	and	and	CCONJ
ftr-400	156	38	the	the	DET
ftr-400	156	39	unfettered	unfettered	ADJ
ftr-400	156	40	exercise	exercise	NOUN
ftr-400	156	41	of	of	ADP
ftr-400	156	42	the	the	DET
ftr-400	156	43	treaty	treaty	NOUN
ftr-400	156	44	freedoms	freedom	VERB
ftr-400	156	45	.	.	PUNCT
ftr-400	157	1	�	�	PROPN
ftr-400	157	2	communication	communication	NOUN
ftr-400	157	3	from	from	ADP
ftr-400	157	4	the	the	DET
ftr-400	157	5	commission	commission	NOUN
ftr-400	157	6	on	on	ADP
ftr-400	157	7	supplementary	supplementary	ADJ
ftr-400	157	8	contribution	contribution	NOUN
ftr-400	157	9	of	of	ADP
ftr-400	157	10	the	the	DET
ftr-400	157	11	commission	commission	NOUN
ftr-400	157	12	to	to	ADP
ftr-400	157	13	the	the	DET
ftr-400	157	14	intergovernmental	intergovernmental	ADJ
ftr-400	157	15	conference	conference	NOUN
ftr-400	157	16	on	on	ADP
ftr-400	157	17	institutional	institutional	ADJ
ftr-400	157	18	reforms	reform	NOUN
ftr-400	157	19	,	,	PUNCT
ftr-400	157	20	qualified	qualified	ADJ
ftr-400	157	21	majority	majority	NOUN
ftr-400	157	22	voting	vote	VERB
ftr-400	157	23	for	for	ADP
ftr-400	157	24	single	single	ADJ
ftr-400	157	25	market	market	NOUN
ftr-400	157	26	aspects	aspect	NOUN
ftr-400	157	27	in	in	ADP
ftr-400	157	28	the	the	DET
ftr-400	157	29	taxation	taxation	NOUN
ftr-400	157	30	and	and	CCONJ
ftr-400	157	31	social	social	ADJ
ftr-400	157	32	security	security	NOUN
ftr-400	157	33	fields	field	NOUN
ftr-400	157	34	,	,	PUNCT
ftr-400	157	35	com	com	NOUN
ftr-400	157	36	(	(	PUNCT
ftr-400	157	37	2000	2000	NUM
ftr-400	157	38	)	)	PUNCT
ftr-400	157	39	114	114	NUM
ftr-400	157	40	final	final	ADJ
ftr-400	157	41	at	at	ADP
ftr-400	157	42	5	5	NUM
ftr-400	157	43	[	[	SYM
ftr-400	157	44	hereinafter	hereinafter	NOUN
ftr-400	157	45	qualified	qualified	ADJ
ftr-400	157	46	majority	majority	NOUN
ftr-400	157	47	voting	voting	NOUN
ftr-400	157	48	position	position	NOUN
ftr-400	157	49	paper	paper	NOUN
ftr-400	157	50	]	]	PUNCT
ftr-400	157	51	.	.	PUNCT
ftr-400	158	1	21	21	NUM
ftr-400	158	2	.	.	PUNCT
ftr-400	159	1	van	van	PROPN
ftr-400	159	2	thiel	thiel	PROPN
ftr-400	159	3	,	,	PUNCT
ftr-400	159	4	supra	supra	PROPN
ftr-400	159	5	note	note	PROPN
ftr-400	159	6	20	20	NUM
ftr-400	159	7	,	,	PUNCT
ftr-400	159	8	at	at	ADP
ftr-400	159	9	425	425	NUM
ftr-400	159	10	-	-	SYM
ftr-400	159	11	26	26	NUM
ftr-400	159	12	.	.	PUNCT
ftr-400	160	1	22	22	NUM
ftr-400	160	2	.	.	PUNCT
ftr-400	161	1	servaas	servaas	VERB
ftr-400	161	2	van	van	PROPN
ftr-400	161	3	thiel	thiel	PROPN
ftr-400	161	4	,	,	PUNCT
ftr-400	161	5	removal	removal	NOUN
ftr-400	161	6	of	of	ADP
ftr-400	161	7	income	income	NOUN
ftr-400	161	8	tax	tax	NOUN
ftr-400	161	9	barriers	barrier	NOUN
ftr-400	161	10	to	to	ADP
ftr-400	161	11	market	market	NOUN
ftr-400	161	12	integration	integration	NOUN
ftr-400	161	13	in	in	ADP
ftr-400	161	14	the	the	DET
ftr-400	161	15	european	european	PROPN
ftr-400	161	16	union	union	PROPN
ftr-400	161	17	:	:	PUNCT
ftr-400	161	18	litigation	litigation	NOUN
ftr-400	161	19	by	by	ADP
ftr-400	161	20	the	the	DET
ftr-400	161	21	community	community	NOUN
ftr-400	161	22	citizen	citizen	NOUN
ftr-400	161	23	instead	instead	ADV
ftr-400	161	24	of	of	ADP
ftr-400	161	25	harmonization	harmonization	NOUN
ftr-400	161	26	by	by	ADP
ftr-400	161	27	the	the	DET
ftr-400	161	28	community	community	NOUN
ftr-400	161	29	legislature	legislature	NOUN
ftr-400	161	30	,	,	PUNCT
ftr-400	161	31	12	12	NUM
ftr-400	161	32	ec	ec	PROPN
ftr-400	161	33	tax	tax	NOUN
ftr-400	161	34	rev	rev	X
ftr-400	161	35	.	.	PROPN
ftr-400	161	36	4	4	NUM
ftr-400	161	37	,	,	PUNCT
ftr-400	161	38	4	4	NUM
ftr-400	161	39	-	-	SYM
ftr-400	161	40	5	5	NUM
ftr-400	161	41	(	(	PUNCT
ftr-400	161	42	2003	2003	NUM
ftr-400	161	43	)	)	PUNCT
ftr-400	161	44	.	.	PUNCT
ftr-400	162	1	23	23	NUM
ftr-400	162	2	.	.	PUNCT
ftr-400	163	1	van	van	PROPN
ftr-400	163	2	thiel	thiel	PROPN
ftr-400	163	3	,	,	PUNCT
ftr-400	163	4	free	free	ADJ
ftr-400	163	5	movement	movement	NOUN
ftr-400	163	6	of	of	ADP
ftr-400	163	7	persons	person	NOUN
ftr-400	163	8	,	,	PUNCT
ftr-400	163	9	supra	supra	PROPN
ftr-400	163	10	note	note	NOUN
ftr-400	163	11	10	10	NUM
ftr-400	163	12	,	,	PUNCT
ftr-400	163	13	at	at	ADP
ftr-400	163	14	5	5	NUM
ftr-400	163	15	n.16	n.16	PROPN
ftr-400	163	16	.	.	PUNCT
ftr-400	164	1	the	the	DET
ftr-400	164	2	relevant	relevant	ADJ
ftr-400	164	3	tax	tax	NOUN
ftr-400	164	4	cases	case	NOUN
ftr-400	164	5	referred	refer	VERB
ftr-400	164	6	by	by	ADP
ftr-400	164	7	their	their	PRON
ftr-400	164	8	name	name	NOUN
ftr-400	164	9	only	only	ADV
ftr-400	164	10	are	be	AUX
ftr-400	164	11	�	�	PROPN
ftr-400	164	12	humblet	humblet	NOUN
ftr-400	164	13	,	,	PUNCT
ftr-400	164	14	commission	commission	PROPN
ftr-400	164	15	v.	v.	ADP
ftr-400	164	16	france	france	PROPN
ftr-400	164	17	,	,	PUNCT
ftr-400	164	18	daily	daily	ADJ
ftr-400	164	19	mail	mail	NOUN
ftr-400	164	20	,	,	PUNCT
ftr-400	164	21	krantz	krantz	PROPN
ftr-400	164	22	,	,	PUNCT
ftr-400	164	23	biehl	biehl	NOUN
ftr-400	164	24	,	,	PUNCT
ftr-400	164	25	bachmann	bachmann	PROPN
ftr-400	164	26	,	,	PUNCT
ftr-400	164	27	commission	commission	PROPN
ftr-400	164	28	v.	v.	PROPN
ftr-400	164	29	belgium	belgium	PROPN
ftr-400	164	30	,	,	PUNCT
ftr-400	164	31	werner	werner	PROPN
ftr-400	164	32	,	,	PUNCT
ftr-400	164	33	commerzbank	commerzbank	PROPN
ftr-400	164	34	,	,	PUNCT
ftr-400	164	35	halliburton	halliburton	PROPN
ftr-400	164	36	,	,	PUNCT
ftr-400	164	37	schumacker	schumacker	PROPN
ftr-400	164	38	,	,	PUNCT
ftr-400	164	39	wielockx	wielockx	PROPN
ftr-400	164	40	,	,	PUNCT
ftr-400	164	41	commission	commission	PROPN
ftr-400	164	42	v.	v.	PROPN
ftr-400	164	43	luxembourg	luxembourg	PROPN
ftr-400	164	44	,	,	PUNCT
ftr-400	164	45	svensson	svensson	PROPN
ftr-400	164	46	,	,	PUNCT
ftr-400	164	47	asscher	asscher	NOUN
ftr-400	164	48	,	,	PUNCT
ftr-400	164	49	futura	futura	PROPN
ftr-400	164	50	,	,	PUNCT
ftr-400	164	51	safir	safir	PROPN
ftr-400	164	52	,	,	PUNCT
ftr-400	164	53	gilly	gilly	ADV
ftr-400	164	54	,	,	PUNCT
ftr-400	164	55	ici	ici	PROPN
ftr-400	164	56	,	,	PUNCT
ftr-400	164	57	terhoeve	terhoeve	ADJ
ftr-400	164	58	,	,	PUNCT
ftr-400	164	59	royal	royal	ADJ
ftr-400	164	60	bank	bank	PROPN
ftr-400	164	61	of	of	ADP
ftr-400	164	62	scotland	scotland	PROPN
ftr-400	164	63	,	,	PUNCT
ftr-400	164	64	baxter	baxter	PROPN
ftr-400	164	65	,	,	PUNCT
ftr-400	164	66	gschwind	gschwind	NOUN
ftr-400	164	67	,	,	PUNCT
ftr-400	164	68	st	st	PROPN
ftr-400	164	69	gobain	gobain	PROPN
ftr-400	164	70	,	,	PUNCT
ftr-400	164	71	eurowings	eurowing	NOUN
ftr-400	164	72	,	,	PUNCT
ftr-400	164	73	vestergaard	vestergaard	ADJ
ftr-400	164	74	,	,	PUNCT
ftr-400	164	75	xab	xab	PROPN
ftr-400	164	76	-	-	PUNCT
ftr-400	164	77	yab	yab	PROPN
ftr-400	164	78	,	,	PUNCT
ftr-400	164	79	baars	baar	NOUN
ftr-400	164	80	,	,	PUNCT
ftr-400	164	81	zurstrassen	zurstrassen	PROPN
ftr-400	164	82	,	,	PUNCT
ftr-400	164	83	verkooijen	verkooijen	NOUN
ftr-400	164	84	,	,	PUNCT
ftr-400	164	85	amid	amid	ADP
ftr-400	164	86	,	,	PUNCT
ftr-400	164	87	metallgesellschaft	metallgesellschaft	NOUN
ftr-400	164	88	/	/	SYM
ftr-400	164	89	hoechst	hoechst	NOUN
ftr-400	164	90	.	.	PUNCT
ftr-400	165	1	�	�	PROPN
ftr-400	166	1	i	i	PRON
ftr-400	166	2	d.	d.	PROPN
ftr-400	166	3	additional	additional	ADJ
ftr-400	166	4	cases	case	NOUN
ftr-400	166	5	involving	involve	VERB
ftr-400	166	6	the	the	DET
ftr-400	166	7	free	free	ADJ
ftr-400	166	8	movement	movement	NOUN
ftr-400	166	9	of	of	ADP
ftr-400	166	10	persons	person	NOUN
ftr-400	166	11	are	be	AUX
ftr-400	166	12	:	:	PUNCT
ftr-400	166	13	wallentin	wallentin	ADJ
ftr-400	166	14	,	,	PUNCT
ftr-400	166	15	de	de	X
ftr-400	166	16	baeck	baeck	NOUN
ftr-400	166	17	,	,	PUNCT
ftr-400	166	18	commission	commission	PROPN
ftr-400	166	19	v.	v.	ADP
ftr-400	166	20	federal	federal	PROPN
ftr-400	166	21	republic	republic	PROPN
ftr-400	166	22	of	of	ADP
ftr-400	166	23	germany	germany	PROPN
ftr-400	166	24	;	;	PUNCT
ftr-400	166	25	weigel	weigel	PROPN
ftr-400	166	26	,	,	PUNCT
ftr-400	166	27	mertens	mertens	PROPN
ftr-400	166	28	,	,	PUNCT
ftr-400	166	29	schilling	schilling	NOUN
ftr-400	166	30	,	,	PUNCT
ftr-400	166	31	and	and	CCONJ
ftr-400	166	32	de	de	X
ftr-400	166	33	groot	groot	PROPN
ftr-400	166	34	.	.	PUNCT
ftr-400	167	1	24	24	NUM
ftr-400	167	2	.	.	PUNCT
ftr-400	168	1	see	see	VERB
ftr-400	168	2	infra	infra	NOUN
ftr-400	168	3	notes	note	VERB
ftr-400	168	4	291	291	NUM
ftr-400	168	5	-	-	SYM
ftr-400	168	6	98	98	NUM
ftr-400	168	7	and	and	CCONJ
ftr-400	168	8	accompanying	accompany	VERB
ftr-400	168	9	text	text	NOUN
ftr-400	168	10	.	.	PUNCT
ftr-400	169	1	member	member	PROPN
ftr-400	169	2	states.17	states.17	PROPN
ftr-400	169	3	nevertheless	nevertheless	ADV
ftr-400	169	4	,	,	PUNCT
ftr-400	169	5	despite	despite	SCONJ
ftr-400	169	6	several	several	ADJ
ftr-400	169	7	studies	study	NOUN
ftr-400	169	8	outlining	outline	VERB
ftr-400	169	9	the	the	DET
ftr-400	169	10	distortions	distortion	NOUN
ftr-400	169	11	to	to	ADP
ftr-400	169	12	the	the	DET
ftr-400	169	13	internal	internal	ADJ
ftr-400	169	14	market	market	NOUN
ftr-400	169	15	caused	cause	VERB
ftr-400	169	16	by	by	ADP
ftr-400	169	17	tax	tax	NOUN
ftr-400	169	18	differences,18	differences,18	NOUN
ftr-400	169	19	the	the	DET
ftr-400	169	20	scope	scope	NOUN
ftr-400	169	21	of	of	ADP
ftr-400	169	22	ec	ec	PROPN
ftr-400	169	23	direct	direct	ADJ
ftr-400	169	24	tax	tax	NOUN
ftr-400	169	25	legislation	legislation	NOUN
ftr-400	169	26	is	be	AUX
ftr-400	169	27	currently	currently	ADV
ftr-400	169	28	very	very	ADV
ftr-400	169	29	limited	limited	ADJ
ftr-400	169	30	when	when	SCONJ
ftr-400	169	31	compared	compare	VERB
ftr-400	169	32	to	to	PART
ftr-400	169	33	progress	progress	NOUN
ftr-400	169	34	made	make	VERB
ftr-400	169	35	in	in	ADP
ftr-400	169	36	the	the	DET
ftr-400	169	37	value	value	NOUN
ftr-400	169	38	added	add	VERB
ftr-400	169	39	tax	tax	NOUN
ftr-400	169	40	area.19	area.19	NOUN
ftr-400	169	41	many	many	ADJ
ftr-400	169	42	commentators	commentator	NOUN
ftr-400	169	43	blame	blame	VERB
ftr-400	169	44	the	the	DET
ftr-400	169	45	�	�	NOUN
ftr-400	169	46	continuous	continuous	ADJ
ftr-400	169	47	legislative	legislative	ADJ
ftr-400	169	48	vacuum	vacuum	NOUN
ftr-400	169	49	in	in	ADP
ftr-400	169	50	the	the	DET
ftr-400	169	51	income	income	NOUN
ftr-400	169	52	tax	tax	NOUN
ftr-400	169	53	area	area	NOUN
ftr-400	169	54	�	�	PROPN
ftr-400	169	55	on	on	ADP
ftr-400	169	56	the	the	DET
ftr-400	169	57	continued	continue	VERB
ftr-400	169	58	unanimity	unanimity	NOUN
ftr-400	169	59	requirement	requirement	NOUN
ftr-400	169	60	for	for	ADP
ftr-400	169	61	tax	tax	NOUN
ftr-400	169	62	legislation.20	legislation.20	NOUN
ftr-400	169	63	the	the	DET
ftr-400	169	64	european	european	PROPN
ftr-400	169	65	court	court	PROPN
ftr-400	169	66	of	of	ADP
ftr-400	169	67	justice	justice	PROPN
ftr-400	169	68	(	(	PUNCT
ftr-400	169	69	ecj	ecj	PROPN
ftr-400	169	70	)	)	PUNCT
ftr-400	169	71	began	begin	VERB
ftr-400	169	72	filling	fill	VERB
ftr-400	169	73	this	this	DET
ftr-400	169	74	void	void	NOUN
ftr-400	169	75	by	by	ADP
ftr-400	169	76	using	use	VERB
ftr-400	169	77	directly	directly	ADV
ftr-400	169	78	applicable	applicable	ADJ
ftr-400	169	79	community	community	NOUN
ftr-400	169	80	law	law	NOUN
ftr-400	169	81	to	to	PART
ftr-400	169	82	eliminate	eliminate	VERB
ftr-400	169	83	income	income	NOUN
ftr-400	169	84	tax	tax	NOUN
ftr-400	169	85	barriers	barrier	NOUN
ftr-400	169	86	to	to	ADP
ftr-400	169	87	the	the	DET
ftr-400	169	88	internal	internal	ADJ
ftr-400	169	89	market.21	market.21	PROPN
ftr-400	169	90	as	as	SCONJ
ftr-400	169	91	community	community	NOUN
ftr-400	169	92	law	law	NOUN
ftr-400	169	93	has	have	AUX
ftr-400	169	94	evolved	evolve	VERB
ftr-400	169	95	,	,	PUNCT
ftr-400	169	96	the	the	DET
ftr-400	169	97	court	court	NOUN
ftr-400	169	98	has	have	AUX
ftr-400	169	99	gradually	gradually	ADV
ftr-400	169	100	expanded	expand	VERB
ftr-400	169	101	its	its	PRON
ftr-400	169	102	role	role	NOUN
ftr-400	169	103	in	in	ADP
ftr-400	169	104	the	the	DET
ftr-400	169	105	integration	integration	NOUN
ftr-400	169	106	process	process	NOUN
ftr-400	169	107	and	and	CCONJ
ftr-400	169	108	has	have	AUX
ftr-400	169	109	begun	begin	VERB
ftr-400	169	110	rigorously	rigorously	ADV
ftr-400	169	111	to	to	PART
ftr-400	169	112	enforce	enforce	VERB
ftr-400	169	113	a	a	DET
ftr-400	169	114	�	�	PROPN
ftr-400	169	115	constitutionally	constitutionally	ADV
ftr-400	169	116	guaranteed	guarantee	VERB
ftr-400	169	117	minimum	minimum	NOUN
ftr-400	169	118	of	of	ADP
ftr-400	169	119	economic	economic	ADJ
ftr-400	169	120	integration	integration	NOUN
ftr-400	169	121	in	in	ADP
ftr-400	169	122	the	the	DET
ftr-400	169	123	form	form	NOUN
ftr-400	169	124	of	of	ADP
ftr-400	169	125	directly	directly	ADV
ftr-400	169	126	applicable	applicable	ADJ
ftr-400	169	127	private	private	ADJ
ftr-400	169	128	sector	sector	NOUN
ftr-400	169	129	rights	right	NOUN
ftr-400	169	130	to	to	PART
ftr-400	169	131	equal	equal	ADJ
ftr-400	169	132	treatment	treatment	NOUN
ftr-400	169	133	and	and	CCONJ
ftr-400	169	134	free	free	ADJ
ftr-400	169	135	movement.	movement.	NOUN
ftr-400	169	136	�	�	PROPN
ftr-400	169	137	22	22	NUM
ftr-400	169	138	since	since	SCONJ
ftr-400	169	139	1986	1986	NUM
ftr-400	169	140	,	,	PUNCT
ftr-400	169	141	more	more	ADJ
ftr-400	169	142	than	than	ADP
ftr-400	169	143	thirty	thirty	NUM
ftr-400	169	144	cases	case	NOUN
ftr-400	169	145	have	have	AUX
ftr-400	169	146	come	come	VERB
ftr-400	169	147	before	before	ADP
ftr-400	169	148	the	the	DET
ftr-400	169	149	european	european	PROPN
ftr-400	169	150	court	court	PROPN
ftr-400	169	151	of	of	ADP
ftr-400	169	152	justice	justice	PROPN
ftr-400	169	153	testing	test	VERB
ftr-400	169	154	the	the	DET
ftr-400	169	155	compatibility	compatibility	NOUN
ftr-400	169	156	of	of	ADP
ftr-400	169	157	various	various	ADJ
ftr-400	169	158	national	national	ADJ
ftr-400	169	159	tax	tax	NOUN
ftr-400	169	160	provisions	provision	NOUN
ftr-400	169	161	with	with	ADP
ftr-400	169	162	the	the	DET
ftr-400	169	163	ec	ec	PROPN
ftr-400	169	164	treaty	treaty	NOUN
ftr-400	169	165	provisions	provision	NOUN
ftr-400	169	166	on	on	ADP
ftr-400	169	167	free	free	ADJ
ftr-400	169	168	movement	movement	NOUN
ftr-400	169	169	of	of	ADP
ftr-400	169	170	persons.23	persons.23	PROPN
ftr-400	169	171	taking	take	VERB
ftr-400	169	172	into	into	ADP
ftr-400	169	173	account	account	NOUN
ftr-400	169	174	all	all	PRON
ftr-400	169	175	of	of	ADP
ftr-400	169	176	the	the	DET
ftr-400	169	177	four	four	NUM
ftr-400	169	178	freedoms,24	freedoms,24	NOUN
ftr-400	169	179	there	there	ADV
ftr-400	169	180	have	have	AUX
ftr-400	169	181	been	be	AUX
ftr-400	169	182	approximately	approximately	ADV
ftr-400	169	183	2005	2005	NUM
ftr-400	169	184	]	]	PUNCT
ftr-400	169	185	tax	tax	NOUN
ftr-400	169	186	discrimination	discrimination	NOUN
ftr-400	169	187	53	53	NUM
ftr-400	169	188	25	25	NUM
ftr-400	169	189	.	.	PUNCT
ftr-400	170	1	see	see	VERB
ftr-400	170	2	,	,	PUNCT
ftr-400	170	3	e.g.	e.g.	ADV
ftr-400	170	4	,	,	PUNCT
ftr-400	170	5	2	2	NUM
ftr-400	170	6	materials	material	NOUN
ftr-400	170	7	on	on	ADP
ftr-400	170	8	international	international	PROPN
ftr-400	170	9	&	&	CCONJ
ftr-400	170	10	ec	ec	PROPN
ftr-400	170	11	tax	tax	NOUN
ftr-400	170	12	law	law	NOUN
ftr-400	170	13	(	(	PUNCT
ftr-400	170	14	kees	kees	PROPN
ftr-400	170	15	van	van	PROPN
ftr-400	170	16	raad	raad	PROPN
ftr-400	170	17	ed	ed	PROPN
ftr-400	170	18	.	.	PROPN
ftr-400	170	19	,	,	PUNCT
ftr-400	170	20	5th	5th	ADJ
ftr-400	170	21	ed	ed	NOUN
ftr-400	170	22	.	.	PROPN
ftr-400	170	23	2005	2005	NUM
ftr-400	170	24	)	)	PUNCT
ftr-400	170	25	.	.	PUNCT
ftr-400	171	1	see	see	VERB
ftr-400	171	2	generally	generally	ADV
ftr-400	171	3	court	court	NOUN
ftr-400	171	4	cases	case	NOUN
ftr-400	171	5	in	in	ADP
ftr-400	171	6	the	the	DET
ftr-400	171	7	field	field	NOUN
ftr-400	171	8	of	of	ADP
ftr-400	171	9	,	,	PUNCT
ftr-400	171	10	or	or	CCONJ
ftr-400	171	11	of	of	ADP
ftr-400	171	12	particular	particular	ADJ
ftr-400	171	13	interest	interest	NOUN
ftr-400	171	14	for	for	ADP
ftr-400	171	15	,	,	PUNCT
ftr-400	171	16	direct	direct	ADJ
ftr-400	171	17	taxation	taxation	NOUN
ftr-400	171	18	,	,	PUNCT
ftr-400	171	19	at	at	ADP
ftr-400	171	20	http://europa.eu.int/comm/taxation_customs/resources/documents/	http://europa.eu.int/comm/taxation_customs/resources/documents/	DET
ftr-400	171	21	taxation	taxation	NOUN
ftr-400	171	22	/	/	SYM
ftr-400	171	23	gen_info	gen_info	NOUN
ftr-400	171	24	/	/	SYM
ftr-400	171	25	tax_law	tax_law	NOUN
ftr-400	171	26	/	/	SYM
ftr-400	171	27	legal_proceedings	legal_proceeding	NOUN
ftr-400	171	28	/	/	SYM
ftr-400	171	29	court_cases_direct_taxation_en.pdf	court_cases_direct_taxation_en.pdf	NOUN
ftr-400	171	30	.	.	PUNCT
ftr-400	171	31	26	26	NUM
ftr-400	171	32	.	.	PUNCT
ftr-400	172	1	see	see	VERB
ftr-400	172	2	cordia	cordia	PROPN
ftr-400	172	3	scott	scott	PROPN
ftr-400	172	4	,	,	PUNCT
ftr-400	172	5	europe	europe	PROPN
ftr-400	172	6	�	�	PROPN
ftr-400	172	7	s	s	PART
ftr-400	172	8	changing	change	VERB
ftr-400	172	9	view	view	NOUN
ftr-400	172	10	of	of	ADP
ftr-400	172	11	nondiscrimination	nondiscrimination	NOUN
ftr-400	172	12	may	may	AUX
ftr-400	172	13	color	color	VERB
ftr-400	172	14	future	future	ADJ
ftr-400	172	15	tax	tax	NOUN
ftr-400	172	16	treaty	treaty	NOUN
ftr-400	172	17	talks	talk	VERB
ftr-400	172	18	,	,	PUNCT
ftr-400	172	19	33	33	NUM
ftr-400	172	20	tax	tax	NOUN
ftr-400	172	21	notes	note	NOUN
ftr-400	172	22	int	int	PROPN
ftr-400	172	23	�	�	PROPN
ftr-400	172	24	l	l	NOUN
ftr-400	172	25	851	851	NUM
ftr-400	172	26	,	,	PUNCT
ftr-400	172	27	852	852	NUM
ftr-400	172	28	(	(	PUNCT
ftr-400	172	29	2004	2004	NUM
ftr-400	172	30	)	)	PUNCT
ftr-400	172	31	;	;	PUNCT
ftr-400	172	32	see	see	VERB
ftr-400	172	33	,	,	PUNCT
ftr-400	172	34	e.g.	e.g.	ADV
ftr-400	172	35	,	,	PUNCT
ftr-400	172	36	case	case	NOUN
ftr-400	172	37	81/87	81/87	NUM
ftr-400	172	38	,	,	PUNCT
ftr-400	172	39	the	the	DET
ftr-400	172	40	queen	queen	NOUN
ftr-400	172	41	v.	v.	PROPN
ftr-400	172	42	h.	h.	PROPN
ftr-400	172	43	m.	m.	PROPN
ftr-400	172	44	treasury	treasury	PROPN
ftr-400	172	45	and	and	CCONJ
ftr-400	172	46	comm	comm	NOUN
ftr-400	172	47	�	�	NOUN
ftr-400	172	48	rs	rs	NOUN
ftr-400	172	49	of	of	ADP
ftr-400	172	50	inland	inland	ADJ
ftr-400	172	51	revenue	revenue	NOUN
ftr-400	172	52	ex	ex	X
ftr-400	172	53	parte	parte	PROPN
ftr-400	172	54	daily	daily	ADJ
ftr-400	172	55	mail	mail	NOUN
ftr-400	172	56	and	and	CCONJ
ftr-400	172	57	general	general	PROPN
ftr-400	172	58	trust	trust	PROPN
ftr-400	172	59	plc	plc	PROPN
ftr-400	172	60	,	,	PUNCT
ftr-400	172	61	1988	1988	NUM
ftr-400	172	62	e.c.r	e.c.r	PROPN
ftr-400	172	63	.	.	PUNCT
ftr-400	172	64	5483	5483	NUM
ftr-400	172	65	;	;	PUNCT
ftr-400	172	66	case	case	NOUN
ftr-400	172	67	c-204/90	c-204/90	PROPN
ftr-400	172	68	,	,	PUNCT
ftr-400	172	69	bachmann	bachmann	PROPN
ftr-400	172	70	v.	v.	ADP
ftr-400	172	71	belgium	belgium	PROPN
ftr-400	172	72	,	,	PUNCT
ftr-400	172	73	1992	1992	NUM
ftr-400	172	74	e.c.r	e.c.r	PROPN
ftr-400	172	75	.	.	PUNCT
ftr-400	173	1	i-249	i-249	PROPN
ftr-400	173	2	;	;	PUNCT
ftr-400	173	3	case	case	NOUN
ftr-400	173	4	c-112/91	c-112/91	PROPN
ftr-400	173	5	,	,	PUNCT
ftr-400	173	6	werner	werner	PROPN
ftr-400	173	7	v.	v.	PROPN
ftr-400	173	8	finanzamt	finanzamt	PROPN
ftr-400	173	9	aachen	aachen	PROPN
ftr-400	173	10	,	,	PUNCT
ftr-400	173	11	1993	1993	NUM
ftr-400	173	12	e.c.r	e.c.r	ADJ
ftr-400	173	13	.	.	PUNCT
ftr-400	174	1	i-429	i-429	PROPN
ftr-400	174	2	;	;	PUNCT
ftr-400	174	3	case	case	NOUN
ftr-400	174	4	c-336/96	c-336/96	VERB
ftr-400	174	5	,	,	PUNCT
ftr-400	174	6	gilly	gilly	ADV
ftr-400	174	7	v.	v.	PROPN
ftr-400	174	8	directeur	directeur	PROPN
ftr-400	174	9	des	des	PROPN
ftr-400	174	10	services	services	PROPN
ftr-400	174	11	fiscaux	fiscaux	PROPN
ftr-400	174	12	du	du	PROPN
ftr-400	174	13	bas	bas	PROPN
ftr-400	174	14	-	-	PUNCT
ftr-400	174	15	rhin	rhin	PROPN
ftr-400	174	16	,	,	PUNCT
ftr-400	174	17	1998	1998	NUM
ftr-400	174	18	e.c.r	e.c.r	ADJ
ftr-400	174	19	.	.	PUNCT
ftr-400	175	1	i2793	i2793	ADJ
ftr-400	175	2	;	;	PUNCT
ftr-400	175	3	case	case	NOUN
ftr-400	175	4	c-391/97	c-391/97	ADJ
ftr-400	175	5	,	,	PUNCT
ftr-400	175	6	gschwind	gschwind	NOUN
ftr-400	175	7	v.	v.	ADP
ftr-400	175	8	finanzamt	finanzamt	VERB
ftr-400	175	9	aachen	aachen	PROPN
ftr-400	175	10	-	-	PUNCT
ftr-400	175	11	au$enstadt	au$enstadt	ADJ
ftr-400	175	12	,	,	PUNCT
ftr-400	175	13	1999	1999	NUM
ftr-400	175	14	e.c.r	e.c.r	X
ftr-400	175	15	.	.	PUNCT
ftr-400	176	1	i-5451	i-5451	ADV
ftr-400	176	2	;	;	PUNCT
ftr-400	176	3	case	case	NOUN
ftr-400	176	4	c-403/03	c-403/03	PROPN
ftr-400	176	5	,	,	PUNCT
ftr-400	176	6	schempp	schempp	PROPN
ftr-400	176	7	v.	v.	PROPN
ftr-400	176	8	finanzamt	finanzamt	VERB
ftr-400	176	9	munchen	munchen	PROPN
ftr-400	176	10	v	v	PROPN
ftr-400	176	11	,	,	PUNCT
ftr-400	176	12	http://europa.eu.int/index_en.htm	http://europa.eu.int/index_en.htm	PROPN
ftr-400	176	13	(	(	PUNCT
ftr-400	176	14	select	select	ADJ
ftr-400	176	15	documents	document	NOUN
ftr-400	176	16	tab	tab	NOUN
ftr-400	176	17	;	;	PUNCT
ftr-400	176	18	follow	follow	NOUN
ftr-400	176	19	case	case	NOUN
ftr-400	176	20	law	law	NOUN
ftr-400	176	21	hyperlink	hyperlink	NOUN
ftr-400	176	22	;	;	PUNCT
ftr-400	176	23	then	then	ADV
ftr-400	176	24	follow	follow	VERB
ftr-400	176	25	case	case	NOUN
ftr-400	176	26	law	law	NOUN
ftr-400	176	27	since	since	SCONJ
ftr-400	176	28	1997	1997	NUM
ftr-400	176	29	(	(	PUNCT
ftr-400	176	30	curia	curia	PROPN
ftr-400	176	31	)	)	PUNCT
ftr-400	176	32	hyperlink	hyperlink	NOUN
ftr-400	176	33	)	)	PUNCT
ftr-400	176	34	;	;	PUNCT
ftr-400	176	35	case	case	NOUN
ftr-400	176	36	c-376/03	c-376/03	PROPN
ftr-400	176	37	,	,	PUNCT
ftr-400	176	38	d.	d.	PROPN
ftr-400	176	39	v.	v.	PROPN
ftr-400	176	40	inspecteur	inspecteur	PROPN
ftr-400	176	41	van	van	PROPN
ftr-400	176	42	de	de	PROPN
ftr-400	176	43	belastingdienst	belastingdienst	PROPN
ftr-400	176	44	,	,	PUNCT
ftr-400	176	45	http://europa.eu.int/index_en.htm	http://europa.eu.int/index_en.htm	PROPN
ftr-400	176	46	(	(	PUNCT
ftr-400	176	47	select	select	ADJ
ftr-400	176	48	documents	document	NOUN
ftr-400	176	49	tab	tab	NOUN
ftr-400	176	50	;	;	PUNCT
ftr-400	176	51	follow	follow	NOUN
ftr-400	176	52	case	case	NOUN
ftr-400	176	53	law	law	NOUN
ftr-400	176	54	hyperlink	hyperlink	NOUN
ftr-400	176	55	;	;	PUNCT
ftr-400	176	56	then	then	ADV
ftr-400	176	57	follow	follow	VERB
ftr-400	176	58	case	case	NOUN
ftr-400	176	59	law	law	NOUN
ftr-400	176	60	since	since	SCONJ
ftr-400	176	61	1997	1997	NUM
ftr-400	176	62	(	(	PUNCT
ftr-400	176	63	curia	curia	PROPN
ftr-400	176	64	)	)	PUNCT
ftr-400	176	65	hyperlink	hyperlink	NOUN
ftr-400	176	66	)	)	PUNCT
ftr-400	176	67	.	.	PUNCT
ftr-400	177	1	27	27	NUM
ftr-400	177	2	.	.	PUNCT
ftr-400	178	1	taxing	tax	VERB
ftr-400	178	2	judgments	judgment	NOUN
ftr-400	178	3	,	,	PUNCT
ftr-400	178	4	the	the	DET
ftr-400	178	5	economist	economist	NOUN
ftr-400	178	6	,	,	PUNCT
ftr-400	178	7	aug	aug	PROPN
ftr-400	178	8	.	.	PROPN
ftr-400	178	9	28	28	NUM
ftr-400	178	10	,	,	PUNCT
ftr-400	178	11	2004	2004	NUM
ftr-400	178	12	,	,	PUNCT
ftr-400	178	13	at	at	ADP
ftr-400	178	14	67	67	NUM
ftr-400	178	15	.	.	PUNCT
ftr-400	179	1	since	since	SCONJ
ftr-400	179	2	2000	2000	NUM
ftr-400	179	3	,	,	PUNCT
ftr-400	179	4	the	the	DET
ftr-400	179	5	ecj	ecj	NOUN
ftr-400	179	6	has	have	AUX
ftr-400	179	7	taken	take	VERB
ftr-400	179	8	on	on	ADP
ftr-400	179	9	national	national	ADJ
ftr-400	179	10	tax	tax	NOUN
ftr-400	179	11	laws	law	NOUN
ftr-400	179	12	addressing	address	VERB
ftr-400	179	13	thin	thin	ADJ
ftr-400	179	14	capitalization	capitalization	NOUN
ftr-400	179	15	(	(	PUNCT
ftr-400	179	16	see	see	VERB
ftr-400	179	17	,	,	PUNCT
ftr-400	179	18	e.g.	e.g.	ADV
ftr-400	179	19	,	,	PUNCT
ftr-400	179	20	case	case	NOUN
ftr-400	179	21	c324/00	c324/00	NOUN
ftr-400	179	22	,	,	PUNCT
ftr-400	179	23	lankhorst	lankhorst	NOUN
ftr-400	179	24	-	-	PUNCT
ftr-400	179	25	hohorst	hohorst	NOUN
ftr-400	179	26	gmbh	gmbh	PROPN
ftr-400	179	27	v.	v.	PROPN
ftr-400	179	28	finanzamt	finanzamt	PROPN
ftr-400	179	29	steinfurt	steinfurt	PROPN
ftr-400	179	30	,	,	PUNCT
ftr-400	179	31	2002	2002	NUM
ftr-400	179	32	e.c.r	e.c.r	X
ftr-400	179	33	.	.	PUNCT
ftr-400	180	1	i-11779	i-11779	NOUN
ftr-400	180	2	)	)	PUNCT
ftr-400	180	3	,	,	PUNCT
ftr-400	180	4	interest	interest	NOUN
ftr-400	180	5	deductibility	deductibility	NOUN
ftr-400	180	6	(	(	PUNCT
ftr-400	180	7	see	see	VERB
ftr-400	180	8	,	,	PUNCT
ftr-400	180	9	e.g.	e.g.	ADV
ftr-400	180	10	,	,	PUNCT
ftr-400	180	11	case	case	NOUN
ftr-400	180	12	c-168/01	c-168/01	NOUN
ftr-400	180	13	,	,	PUNCT
ftr-400	180	14	bosal	bosal	NOUN
ftr-400	180	15	holding	hold	VERB
ftr-400	180	16	bv	bv	PROPN
ftr-400	180	17	v.	v.	PROPN
ftr-400	180	18	staatssecretaris	staatssecretaris	PROPN
ftr-400	180	19	van	van	PROPN
ftr-400	180	20	financiën	financiën	PROPN
ftr-400	180	21	,	,	PUNCT
ftr-400	180	22	2003	2003	NUM
ftr-400	180	23	e.c.r	e.c.r	X
ftr-400	180	24	.	.	PUNCT
ftr-400	180	25	i-9409	i-9409	NUM
ftr-400	180	26	)	)	PUNCT
ftr-400	180	27	,	,	PUNCT
ftr-400	180	28	and	and	CCONJ
ftr-400	180	29	exit	exit	NOUN
ftr-400	180	30	taxes	taxis	NOUN
ftr-400	180	31	(	(	PUNCT
ftr-400	180	32	see	see	VERB
ftr-400	180	33	,	,	PUNCT
ftr-400	180	34	e.g.	e.g.	ADV
ftr-400	180	35	,	,	PUNCT
ftr-400	180	36	case	case	NOUN
ftr-400	180	37	c-9/02	c-9/02	NOUN
ftr-400	180	38	,	,	PUNCT
ftr-400	180	39	de	de	X
ftr-400	180	40	lasteyrie	lasteyrie	X
ftr-400	180	41	du	du	PROPN
ftr-400	180	42	saillant	saillant	PROPN
ftr-400	180	43	v.	v.	ADP
ftr-400	180	44	ministère	ministère	PROPN
ftr-400	180	45	de	de	PROPN
ftr-400	180	46	l	l	PROPN
ftr-400	180	47	�	�	PROPN
ftr-400	180	48	économie	économie	PROPN
ftr-400	180	49	,	,	PUNCT
ftr-400	180	50	des	des	X
ftr-400	180	51	finances	finance	NOUN
ftr-400	180	52	et	et	PROPN
ftr-400	180	53	de	de	PROPN
ftr-400	180	54	l	l	PROPN
ftr-400	180	55	�	�	PROPN
ftr-400	180	56	industrie	industrie	NOUN
ftr-400	180	57	,	,	PUNCT
ftr-400	180	58	2004	2004	NUM
ftr-400	180	59	e.c.r	e.c.r	X
ftr-400	180	60	.	.	PUNCT
ftr-400	180	61	i2409	i2409	VERB
ftr-400	180	62	)	)	PUNCT
ftr-400	180	63	.	.	PUNCT
ftr-400	181	1	i	i	PRON
ftr-400	181	2	d.	d.	PROPN
ftr-400	181	3	at	at	ADP
ftr-400	181	4	67	67	NUM
ftr-400	181	5	-	-	SYM
ftr-400	181	6	68	68	NUM
ftr-400	181	7	.	.	PUNCT
ftr-400	182	1	see	see	VERB
ftr-400	182	2	also	also	ADV
ftr-400	182	3	lee	lee	PROPN
ftr-400	182	4	a.	a.	PROPN
ftr-400	182	5	sheppard	sheppard	PROPN
ftr-400	182	6	,	,	PUNCT
ftr-400	182	7	dowdy	dowdy	ADJ
ftr-400	182	8	u.k	u.k	PROPN
ftr-400	182	9	.	.	PROPN
ftr-400	182	10	retailer	retailer	PROPN
ftr-400	182	11	set	set	VERB
ftr-400	182	12	to	to	PART
ftr-400	182	13	destroy	destroy	VERB
ftr-400	182	14	european	european	ADJ
ftr-400	182	15	corporate	corporate	ADJ
ftr-400	182	16	tax	tax	NOUN
ftr-400	182	17	,	,	PUNCT
ftr-400	182	18	35	35	NUM
ftr-400	182	19	tax	tax	NOUN
ftr-400	182	20	notes	note	NOUN
ftr-400	182	21	int	int	PROPN
ftr-400	182	22	�	�	PROPN
ftr-400	182	23	l	l	NOUN
ftr-400	182	24	132	132	NUM
ftr-400	182	25	(	(	PUNCT
ftr-400	182	26	2004	2004	NUM
ftr-400	182	27	)	)	PUNCT
ftr-400	182	28	.	.	PUNCT
ftr-400	183	1	28	28	NUM
ftr-400	183	2	.	.	PUNCT
ftr-400	184	1	u.s	u.s	PROPN
ftr-400	184	2	.	.	PROPN
ftr-400	184	3	const	const	PROPN
ftr-400	184	4	.	.	PUNCT
ftr-400	184	5	art	art	NOUN
ftr-400	184	6	.	.	PUNCT
ftr-400	185	1	i	i	PRON
ftr-400	185	2	,	,	PUNCT
ftr-400	185	3	§	§	PROPN
ftr-400	185	4	8	8	NUM
ftr-400	185	5	,	,	PUNCT
ftr-400	185	6	cl	cl	NOUN
ftr-400	185	7	.	.	NOUN
ftr-400	185	8	3	3	NUM
ftr-400	186	1	[	[	X
ftr-400	186	2	hereinafter	hereinafter	NOUN
ftr-400	186	3	commerce	commerce	NOUN
ftr-400	186	4	clause	clause	NOUN
ftr-400	186	5	]	]	PUNCT
ftr-400	186	6	.	.	PUNCT
ftr-400	187	1	see	see	VERB
ftr-400	187	2	infra	infra	NOUN
ftr-400	187	3	note	note	VERB
ftr-400	187	4	187	187	NUM
ftr-400	187	5	.	.	NOUN
ftr-400	187	6	29	29	NUM
ftr-400	187	7	.	.	PUNCT
ftr-400	188	1	see	see	VERB
ftr-400	188	2	congressional	congressional	ADJ
ftr-400	188	3	power	power	NOUN
ftr-400	188	4	to	to	PART
ftr-400	188	5	proscribe	proscribe	VERB
ftr-400	188	6	certain	certain	ADJ
ftr-400	188	7	state	state	NOUN
ftr-400	188	8	taxes	taxis	NOUN
ftr-400	188	9	,	,	PUNCT
ftr-400	188	10	state	state	NOUN
ftr-400	188	11	taxation	taxation	NOUN
ftr-400	188	12	of	of	ADP
ftr-400	188	13	nonresidents	nonresident	NOUN
ftr-400	188	14	�	�	PROPN
ftr-400	188	15	pension	pension	NOUN
ftr-400	188	16	income	income	NOUN
ftr-400	188	17	:	:	PUNCT
ftr-400	188	18	hearings	hearing	NOUN
ftr-400	188	19	before	before	ADP
ftr-400	188	20	the	the	DET
ftr-400	188	21	subcomm	subcomm	NOUN
ftr-400	188	22	.	.	PUNCT
ftr-400	189	1	on	on	ADP
ftr-400	189	2	economic	economic	ADJ
ftr-400	189	3	and	and	CCONJ
ftr-400	189	4	commercial	commercial	ADJ
ftr-400	189	5	law	law	NOUN
ftr-400	189	6	of	of	ADP
ftr-400	189	7	the	the	DET
ftr-400	189	8	house	house	NOUN
ftr-400	189	9	comm	comm	NOUN
ftr-400	189	10	.	.	PUNCT
ftr-400	190	1	on	on	ADP
ftr-400	190	2	the	the	DET
ftr-400	190	3	judiciary	judiciary	NOUN
ftr-400	190	4	,	,	PUNCT
ftr-400	190	5	103d	103d	NUM
ftr-400	190	6	cong	cong	NOUN
ftr-400	190	7	.	.	PUNCT
ftr-400	191	1	99	99	NUM
ftr-400	191	2	,	,	PUNCT
ftr-400	191	3	100	100	NUM
ftr-400	191	4	(	(	PUNCT
ftr-400	191	5	1993	1993	NUM
ftr-400	191	6	)	)	PUNCT
ftr-400	191	7	(	(	PUNCT
ftr-400	191	8	legal	legal	ADJ
ftr-400	191	9	memorandum	memorandum	NOUN
ftr-400	191	10	by	by	ADP
ftr-400	191	11	johnny	johnny	PROPN
ftr-400	191	12	killian	killian	PROPN
ftr-400	191	13	,	,	PUNCT
ftr-400	191	14	senior	senior	ADJ
ftr-400	191	15	specialist	specialist	NOUN
ftr-400	191	16	,	,	PUNCT
ftr-400	191	17	american	american	ADJ
ftr-400	191	18	constitutional	constitutional	ADJ
ftr-400	191	19	law	law	NOUN
ftr-400	191	20	,	,	PUNCT
ftr-400	191	21	cong	cong	NOUN
ftr-400	191	22	.	.	PUNCT
ftr-400	192	1	res	re	NOUN
ftr-400	192	2	.	.	PUNCT
ftr-400	193	1	serv	serv	PROPN
ftr-400	193	2	.	.	PROPN
ftr-400	193	3	,	,	PUNCT
ftr-400	193	4	lib	lib	PROPN
ftr-400	193	5	.	.	PUNCT
ftr-400	194	1	of	of	ADP
ftr-400	194	2	cong	cong	PROPN
ftr-400	194	3	.	.	PUNCT
ftr-400	194	4	)	)	PUNCT
ftr-400	195	1	(	(	PUNCT
ftr-400	195	2	citing	cite	VERB
ftr-400	195	3	champion	champion	NOUN
ftr-400	195	4	v.	v.	ADP
ftr-400	195	5	ames	ame	NOUN
ftr-400	195	6	,	,	PUNCT
ftr-400	195	7	188	188	NUM
ftr-400	195	8	u.s	u.s	PROPN
ftr-400	195	9	.	.	PROPN
ftr-400	195	10	321	321	NUM
ftr-400	195	11	(	(	PUNCT
ftr-400	195	12	1903	1903	NUM
ftr-400	195	13	)	)	PUNCT
ftr-400	195	14	)	)	PUNCT
ftr-400	195	15	.	.	PUNCT
ftr-400	196	1	this	this	DET
ftr-400	196	2	memorandum	memorandum	NOUN
ftr-400	196	3	[	[	X
ftr-400	196	4	hereinafter	hereinafter	NOUN
ftr-400	196	5	crs	crs	PROPN
ftr-400	196	6	memo	memo	NOUN
ftr-400	196	7	i	i	PRON
ftr-400	196	8	]	]	PUNCT
ftr-400	196	9	provides	provide	VERB
ftr-400	196	10	a	a	DET
ftr-400	196	11	brief	brief	ADJ
ftr-400	196	12	but	but	CCONJ
ftr-400	196	13	comprehensive	comprehensive	ADJ
ftr-400	196	14	discussion	discussion	NOUN
ftr-400	196	15	of	of	ADP
ftr-400	196	16	federal	federal	ADJ
ftr-400	196	17	preemption	preemption	NOUN
ftr-400	196	18	in	in	ADP
ftr-400	196	19	the	the	DET
ftr-400	196	20	area	area	NOUN
ftr-400	196	21	of	of	ADP
ftr-400	196	22	state	state	NOUN
ftr-400	196	23	taxation	taxation	NOUN
ftr-400	196	24	.	.	PUNCT
ftr-400	197	1	see	see	VERB
ftr-400	197	2	also	also	ADV
ftr-400	197	3	kathryn	kathryn	PROPN
ftr-400	197	4	moore	moore	PROPN
ftr-400	197	5	,	,	PUNCT
ftr-400	197	6	state	state	NOUN
ftr-400	197	7	and	and	CCONJ
ftr-400	197	8	local	local	ADJ
ftr-400	197	9	taxation	taxation	NOUN
ftr-400	197	10	:	:	PUNCT
ftr-400	197	11	when	when	SCONJ
ftr-400	197	12	will	will	AUX
ftr-400	197	13	congress	congress	PROPN
ftr-400	197	14	intervene	intervene	VERB
ftr-400	197	15	,	,	PUNCT
ftr-400	197	16	23	23	NUM
ftr-400	197	17	j.	j.	PROPN
ftr-400	197	18	legis	legis	PROPN
ftr-400	197	19	.	.	PUNCT
ftr-400	198	1	171	171	NUM
ftr-400	198	2	(	(	PUNCT
ftr-400	198	3	1997	1997	NUM
ftr-400	198	4	)	)	PUNCT
ftr-400	198	5	(	(	PUNCT
ftr-400	198	6	reviewing	review	VERB
ftr-400	198	7	the	the	DET
ftr-400	198	8	one	one	NUM
ftr-400	198	9	hundred	hundred	NUM
ftr-400	198	10	direct	direct	ADJ
ftr-400	198	11	tax	tax	NOUN
ftr-400	198	12	cases.25	cases.25	NOUN
ftr-400	198	13	what	what	PRON
ftr-400	198	14	is	be	AUX
ftr-400	198	15	fascinating	fascinating	ADJ
ftr-400	198	16	is	be	AUX
ftr-400	198	17	that	that	SCONJ
ftr-400	198	18	in	in	ADP
ftr-400	198	19	all	all	PRON
ftr-400	198	20	but	but	CCONJ
ftr-400	198	21	about	about	ADP
ftr-400	198	22	seven	seven	NUM
ftr-400	198	23	of	of	ADP
ftr-400	198	24	these	these	DET
ftr-400	198	25	cases	case	NOUN
ftr-400	198	26	,	,	PUNCT
ftr-400	198	27	the	the	DET
ftr-400	198	28	ecj	ecj	NOUN
ftr-400	198	29	has	have	AUX
ftr-400	198	30	struck	strike	VERB
ftr-400	198	31	down	down	ADP
ftr-400	198	32	the	the	DET
ftr-400	198	33	national	national	ADJ
ftr-400	198	34	tax	tax	NOUN
ftr-400	198	35	provision	provision	NOUN
ftr-400	198	36	concerned	concern	VERB
ftr-400	198	37	,	,	PUNCT
ftr-400	198	38	stating	state	VERB
ftr-400	198	39	that	that	SCONJ
ftr-400	198	40	it	it	PRON
ftr-400	198	41	violated	violate	VERB
ftr-400	198	42	one	one	NUM
ftr-400	198	43	of	of	ADP
ftr-400	198	44	these	these	DET
ftr-400	198	45	treaty	treaty	NOUN
ftr-400	198	46	freedoms.26	freedoms.26	ADJ
ftr-400	198	47	�	�	PROPN
ftr-400	198	48	while	while	SCONJ
ftr-400	198	49	european	european	PROPN
ftr-400	198	50	union	union	PROPN
ftr-400	198	51	governments	government	NOUN
ftr-400	198	52	do	do	VERB
ftr-400	198	53	their	their	PRON
ftr-400	198	54	best	good	ADJ
ftr-400	198	55	to	to	PART
ftr-400	198	56	avoid	avoid	VERB
ftr-400	198	57	harmonising	harmonise	VERB
ftr-400	198	58	taxation	taxation	NOUN
ftr-400	198	59	,	,	PUNCT
ftr-400	198	60	the	the	DET
ftr-400	198	61	eu	eu	PROPN
ftr-400	198	62	�	�	PROPN
ftr-400	198	63	s	s	PART
ftr-400	198	64	court	court	NOUN
ftr-400	198	65	of	of	ADP
ftr-400	198	66	justice	justice	NOUN
ftr-400	198	67	is	be	AUX
ftr-400	198	68	busy	busy	ADJ
ftr-400	198	69	doing	do	VERB
ftr-400	198	70	it	it	PRON
ftr-400	198	71	for	for	ADP
ftr-400	198	72	them.	them.	PROPN
ftr-400	198	73	�	�	PROPN
ftr-400	198	74	27	27	NUM
ftr-400	198	75	although	although	SCONJ
ftr-400	198	76	the	the	DET
ftr-400	198	77	united	united	PROPN
ftr-400	198	78	states	states	PROPN
ftr-400	198	79	has	have	VERB
ftr-400	198	80	no	no	DET
ftr-400	198	81	such	such	ADJ
ftr-400	198	82	unanimity	unanimity	NOUN
ftr-400	198	83	requirement	requirement	NOUN
ftr-400	198	84	for	for	ADP
ftr-400	198	85	its	its	PRON
ftr-400	198	86	tax	tax	NOUN
ftr-400	198	87	legislation	legislation	NOUN
ftr-400	198	88	,	,	PUNCT
ftr-400	198	89	there	there	PRON
ftr-400	198	90	had	have	AUX
ftr-400	198	91	been	be	AUX
ftr-400	198	92	a	a	DET
ftr-400	198	93	similar	similar	ADJ
ftr-400	198	94	legislative	legislative	ADJ
ftr-400	198	95	vacuum	vacuum	NOUN
ftr-400	198	96	in	in	ADP
ftr-400	198	97	the	the	DET
ftr-400	198	98	state	state	NOUN
ftr-400	198	99	tax	tax	NOUN
ftr-400	198	100	area	area	NOUN
ftr-400	198	101	.	.	PUNCT
ftr-400	199	1	congress	congress	PROPN
ftr-400	199	2	clearly	clearly	ADV
ftr-400	199	3	has	have	VERB
ftr-400	199	4	the	the	DET
ftr-400	199	5	authority	authority	NOUN
ftr-400	199	6	to	to	PART
ftr-400	199	7	regulate	regulate	VERB
ftr-400	199	8	commerce	commerce	NOUN
ftr-400	199	9	among	among	ADP
ftr-400	199	10	the	the	DET
ftr-400	199	11	states	state	NOUN
ftr-400	199	12	under	under	ADP
ftr-400	199	13	the	the	DET
ftr-400	199	14	commerce	commerce	NOUN
ftr-400	199	15	clause.28	clause.28	NOUN
ftr-400	199	16	this	this	DET
ftr-400	199	17	authority	authority	NOUN
ftr-400	199	18	includes	include	VERB
ftr-400	199	19	the	the	DET
ftr-400	199	20	power	power	NOUN
ftr-400	199	21	to	to	PART
ftr-400	199	22	regulate	regulate	VERB
ftr-400	199	23	cross	cross	ADJ
ftr-400	199	24	-	-	ADJ
ftr-400	199	25	border	border	ADJ
ftr-400	199	26	transactions	transaction	NOUN
ftr-400	199	27	,	,	PUNCT
ftr-400	199	28	even	even	ADV
ftr-400	199	29	to	to	ADP
ftr-400	199	30	the	the	DET
ftr-400	199	31	extent	extent	NOUN
ftr-400	199	32	of	of	ADP
ftr-400	199	33	prohibiting	prohibit	VERB
ftr-400	199	34	certain	certain	ADJ
ftr-400	199	35	state	state	NOUN
ftr-400	199	36	taxes.29	taxes.29	NOUN
ftr-400	199	37	state	state	NOUN
ftr-400	199	38	tax	tax	NOUN
ftr-400	199	39	laws	law	NOUN
ftr-400	199	40	enjoy	enjoy	VERB
ftr-400	199	41	no	no	DET
ftr-400	199	42	immunity	immunity	NOUN
ftr-400	199	43	from	from	ADP
ftr-400	199	44	congress	congress	PROPN
ftr-400	199	45	�	�	PROPN
ftr-400	199	46	s	s	PART
ftr-400	199	47	commerce	commerce	PROPN
ftr-400	199	48	54	54	NUM
ftr-400	199	49	florida	florida	PROPN
ftr-400	199	50	tax	tax	NOUN
ftr-400	199	51	review	review	NOUN
ftr-400	199	52	[	[	X
ftr-400	199	53	vol.7:2	vol.7:2	X
ftr-400	199	54	legislative	legislative	ADJ
ftr-400	199	55	history	history	NOUN
ftr-400	199	56	of	of	ADP
ftr-400	199	57	various	various	ADJ
ftr-400	199	58	bills	bill	NOUN
ftr-400	199	59	prohibiting	prohibit	VERB
ftr-400	199	60	state	state	NOUN
ftr-400	199	61	taxation	taxation	NOUN
ftr-400	199	62	)	)	PUNCT
ftr-400	199	63	;	;	PUNCT
ftr-400	199	64	charles	charles	PROPN
ftr-400	199	65	e.	e.	PROPN
ftr-400	199	66	mclure	mclure	PROPN
ftr-400	199	67	,	,	PUNCT
ftr-400	199	68	jr	jr	PROPN
ftr-400	199	69	.	.	PROPN
ftr-400	199	70	&	&	CCONJ
ftr-400	199	71	walter	walter	PROPN
ftr-400	199	72	hellerstein	hellerstein	PROPN
ftr-400	199	73	,	,	PUNCT
ftr-400	199	74	congressional	congressional	ADJ
ftr-400	199	75	intervention	intervention	NOUN
ftr-400	199	76	in	in	ADP
ftr-400	199	77	state	state	NOUN
ftr-400	199	78	taxation	taxation	NOUN
ftr-400	199	79	:	:	PUNCT
ftr-400	199	80	a	a	DET
ftr-400	199	81	normative	normative	ADJ
ftr-400	199	82	analysis	analysis	NOUN
ftr-400	199	83	of	of	ADP
ftr-400	199	84	three	three	NUM
ftr-400	199	85	proposals	proposal	NOUN
ftr-400	199	86	,	,	PUNCT
ftr-400	199	87	31	31	NUM
ftr-400	199	88	st	st	PROPN
ftr-400	199	89	.	.	PROPN
ftr-400	199	90	tax	tax	PROPN
ftr-400	199	91	notes	note	NOUN
ftr-400	199	92	721	721	NUM
ftr-400	199	93	(	(	PUNCT
ftr-400	199	94	2004	2004	NUM
ftr-400	199	95	)	)	PUNCT
ftr-400	199	96	(	(	PUNCT
ftr-400	199	97	providing	provide	VERB
ftr-400	199	98	an	an	DET
ftr-400	199	99	overview	overview	NOUN
ftr-400	199	100	of	of	ADP
ftr-400	199	101	congressional	congressional	ADJ
ftr-400	199	102	intervention	intervention	NOUN
ftr-400	199	103	in	in	ADP
ftr-400	199	104	state	state	NOUN
ftr-400	199	105	tax	tax	NOUN
ftr-400	199	106	matters	matter	NOUN
ftr-400	199	107	and	and	CCONJ
ftr-400	199	108	analyzing	analyze	VERB
ftr-400	199	109	congressional	congressional	ADJ
ftr-400	199	110	proposals	proposal	NOUN
ftr-400	199	111	regarding	regard	VERB
ftr-400	199	112	internet	internet	NOUN
ftr-400	199	113	access	access	NOUN
ftr-400	199	114	taxes	taxis	NOUN
ftr-400	199	115	,	,	PUNCT
ftr-400	199	116	sales	sale	NOUN
ftr-400	199	117	tax	tax	NOUN
ftr-400	199	118	streamlining	streamlining	NOUN
ftr-400	199	119	,	,	PUNCT
ftr-400	199	120	and	and	CCONJ
ftr-400	199	121	business	business	NOUN
ftr-400	199	122	activity	activity	NOUN
ftr-400	199	123	taxes	taxis	NOUN
ftr-400	199	124	)	)	PUNCT
ftr-400	199	125	.	.	PUNCT
ftr-400	200	1	30	30	NUM
ftr-400	200	2	.	.	PUNCT
ftr-400	201	1	crs	crs	NOUN
ftr-400	201	2	memo	memo	NOUN
ftr-400	201	3	i	i	PRON
ftr-400	201	4	,	,	PUNCT
ftr-400	201	5	supra	supra	PROPN
ftr-400	201	6	note	note	PROPN
ftr-400	201	7	29	29	NUM
ftr-400	201	8	,	,	PUNCT
ftr-400	201	9	at	at	ADP
ftr-400	201	10	100	100	NUM
ftr-400	201	11	.	.	PUNCT
ftr-400	201	12	31	31	NUM
ftr-400	201	13	.	.	PUNCT
ftr-400	201	14	see	see	VERB
ftr-400	201	15	moore	moore	PROPN
ftr-400	201	16	,	,	PUNCT
ftr-400	201	17	supra	supra	PROPN
ftr-400	201	18	note	note	PROPN
ftr-400	201	19	29	29	NUM
ftr-400	201	20	,	,	PUNCT
ftr-400	201	21	at	at	ADP
ftr-400	201	22	182	182	NUM
ftr-400	201	23	.	.	PUNCT
ftr-400	202	1	one	one	NUM
ftr-400	202	2	notable	notable	ADJ
ftr-400	202	3	exercise	exercise	NOUN
ftr-400	202	4	of	of	ADP
ftr-400	202	5	its	its	PRON
ftr-400	202	6	power	power	NOUN
ftr-400	202	7	occurred	occur	VERB
ftr-400	202	8	in	in	ADP
ftr-400	202	9	1959	1959	NUM
ftr-400	202	10	,	,	PUNCT
ftr-400	202	11	when	when	SCONJ
ftr-400	202	12	congress	congress	PROPN
ftr-400	202	13	passed	pass	VERB
ftr-400	202	14	a	a	DET
ftr-400	202	15	law	law	NOUN
ftr-400	202	16	preventing	prevent	VERB
ftr-400	202	17	states	state	NOUN
ftr-400	202	18	from	from	ADP
ftr-400	202	19	taxing	tax	VERB
ftr-400	202	20	corporations	corporation	NOUN
ftr-400	202	21	when	when	SCONJ
ftr-400	202	22	the	the	DET
ftr-400	202	23	corporation	corporation	NOUN
ftr-400	202	24	�	�	NOUN
ftr-400	202	25	s	s	PART
ftr-400	202	26	only	only	ADJ
ftr-400	202	27	nexus	nexus	NOUN
ftr-400	202	28	with	with	ADP
ftr-400	202	29	the	the	DET
ftr-400	202	30	state	state	NOUN
ftr-400	202	31	was	be	AUX
ftr-400	202	32	personal	personal	ADJ
ftr-400	202	33	property	property	NOUN
ftr-400	202	34	sales	sale	NOUN
ftr-400	202	35	solicitations	solicitation	NOUN
ftr-400	202	36	conducted	conduct	VERB
ftr-400	202	37	in	in	ADP
ftr-400	202	38	the	the	DET
ftr-400	202	39	state	state	NOUN
ftr-400	202	40	.	.	PUNCT
ftr-400	203	1	see	see	VERB
ftr-400	203	2	act	act	NOUN
ftr-400	203	3	of	of	ADP
ftr-400	203	4	sept	sept	PROPN
ftr-400	203	5	.	.	PROPN
ftr-400	203	6	14	14	NUM
ftr-400	203	7	,	,	PUNCT
ftr-400	203	8	1959	1959	NUM
ftr-400	203	9	,	,	PUNCT
ftr-400	203	10	pub	pub	NOUN
ftr-400	203	11	.	.	PUNCT
ftr-400	204	1	l.	l.	PROPN
ftr-400	204	2	no	no	INTJ
ftr-400	204	3	.	.	PROPN
ftr-400	205	1	86	86	NUM
ftr-400	205	2	-	-	SYM
ftr-400	205	3	272	272	NUM
ftr-400	205	4	,	,	PUNCT
ftr-400	205	5	73	73	NUM
ftr-400	205	6	stat	stat	NOUN
ftr-400	205	7	.	.	PUNCT
ftr-400	206	1	555	555	NUM
ftr-400	206	2	-	-	SYM
ftr-400	206	3	56	56	NUM
ftr-400	206	4	(	(	PUNCT
ftr-400	206	5	codified	codify	VERB
ftr-400	206	6	as	as	SCONJ
ftr-400	206	7	amended	amend	VERB
ftr-400	206	8	at	at	ADP
ftr-400	206	9	15	15	NUM
ftr-400	206	10	u.s.c	u.s.c	ADJ
ftr-400	206	11	.	.	PUNCT
ftr-400	207	1	§	§	PROPN
ftr-400	207	2	§	§	PROPN
ftr-400	207	3	381	381	NUM
ftr-400	207	4	-	-	SYM
ftr-400	207	5	384	384	NUM
ftr-400	207	6	(	(	PUNCT
ftr-400	207	7	1976	1976	NUM
ftr-400	207	8	)	)	PUNCT
ftr-400	207	9	)	)	PUNCT
ftr-400	207	10	.	.	PUNCT
ftr-400	208	1	congress	congress	PROPN
ftr-400	208	2	was	be	AUX
ftr-400	208	3	responding	respond	VERB
ftr-400	208	4	to	to	ADP
ftr-400	208	5	business	business	NOUN
ftr-400	208	6	concerns	concern	NOUN
ftr-400	208	7	that	that	SCONJ
ftr-400	208	8	mere	mere	ADJ
ftr-400	208	9	solicitation	solicitation	NOUN
ftr-400	208	10	within	within	ADP
ftr-400	208	11	a	a	DET
ftr-400	208	12	state	state	NOUN
ftr-400	208	13	would	would	AUX
ftr-400	208	14	establish	establish	VERB
ftr-400	208	15	a	a	DET
ftr-400	208	16	tax	tax	NOUN
ftr-400	208	17	nexus	nexus	NOUN
ftr-400	208	18	following	follow	VERB
ftr-400	208	19	the	the	DET
ftr-400	208	20	supreme	supreme	PROPN
ftr-400	208	21	court	court	PROPN
ftr-400	208	22	�	�	PROPN
ftr-400	208	23	s	s	PART
ftr-400	208	24	decision	decision	NOUN
ftr-400	208	25	in	in	ADP
ftr-400	208	26	northwestern	northwestern	ADJ
ftr-400	208	27	states	state	NOUN
ftr-400	208	28	portland	portland	PROPN
ftr-400	208	29	cement	cement	PROPN
ftr-400	208	30	co.	co.	PROPN
ftr-400	208	31	v.	v.	ADP
ftr-400	208	32	minnesota	minnesota	PROPN
ftr-400	208	33	,	,	PUNCT
ftr-400	208	34	358	358	NUM
ftr-400	208	35	u.s	u.s	PROPN
ftr-400	208	36	.	.	PROPN
ftr-400	208	37	450	450	NUM
ftr-400	208	38	(	(	PUNCT
ftr-400	208	39	1959	1959	NUM
ftr-400	208	40	)	)	PUNCT
ftr-400	208	41	(	(	PUNCT
ftr-400	208	42	holding	hold	VERB
ftr-400	208	43	that	that	DET
ftr-400	208	44	net	net	ADJ
ftr-400	208	45	income	income	NOUN
ftr-400	208	46	from	from	ADP
ftr-400	208	47	interstate	interstate	ADJ
ftr-400	208	48	operations	operation	NOUN
ftr-400	208	49	of	of	ADP
ftr-400	208	50	a	a	DET
ftr-400	208	51	foreign	foreign	ADJ
ftr-400	208	52	corporation	corporation	NOUN
ftr-400	208	53	is	be	AUX
ftr-400	208	54	properly	properly	ADV
ftr-400	208	55	subject	subject	ADJ
ftr-400	208	56	to	to	ADP
ftr-400	208	57	state	state	NOUN
ftr-400	208	58	taxation	taxation	NOUN
ftr-400	208	59	if	if	SCONJ
ftr-400	208	60	apportioned	apportion	VERB
ftr-400	208	61	to	to	ADP
ftr-400	208	62	local	local	ADJ
ftr-400	208	63	activities	activity	NOUN
ftr-400	208	64	forming	form	VERB
ftr-400	208	65	a	a	DET
ftr-400	208	66	sufficient	sufficient	ADJ
ftr-400	208	67	nexus	nexus	NOUN
ftr-400	208	68	with	with	ADP
ftr-400	208	69	that	that	DET
ftr-400	208	70	state	state	NOUN
ftr-400	208	71	)	)	PUNCT
ftr-400	208	72	.	.	PUNCT
ftr-400	209	1	see	see	VERB
ftr-400	209	2	crs	crs	PROPN
ftr-400	209	3	memo	memo	NOUN
ftr-400	209	4	i	i	PRON
ftr-400	209	5	,	,	PUNCT
ftr-400	209	6	supra	supra	PROPN
ftr-400	209	7	note	note	PROPN
ftr-400	209	8	29	29	NUM
ftr-400	209	9	,	,	PUNCT
ftr-400	209	10	at	at	ADP
ftr-400	209	11	103	103	NUM
ftr-400	209	12	-	-	SYM
ftr-400	209	13	04	04	NUM
ftr-400	209	14	.	.	PUNCT
ftr-400	210	1	for	for	ADP
ftr-400	210	2	more	more	ADV
ftr-400	210	3	recent	recent	ADJ
ftr-400	210	4	activity	activity	NOUN
ftr-400	210	5	in	in	ADP
ftr-400	210	6	congress	congress	PROPN
ftr-400	210	7	,	,	PUNCT
ftr-400	210	8	see	see	VERB
ftr-400	210	9	infra	infra	NOUN
ftr-400	210	10	part	part	PROPN
ftr-400	210	11	ii	ii	PROPN
ftr-400	210	12	.	.	PROPN
ftr-400	210	13	32	32	NUM
ftr-400	210	14	.	.	PUNCT
ftr-400	211	1	ward	ward	PROPN
ftr-400	211	2	v.	v.	ADP
ftr-400	211	3	maryland	maryland	PROPN
ftr-400	211	4	,	,	PUNCT
ftr-400	211	5	79	79	NUM
ftr-400	211	6	u.s	u.s	PROPN
ftr-400	211	7	.	.	PROPN
ftr-400	211	8	(	(	PUNCT
ftr-400	211	9	12	12	NUM
ftr-400	211	10	wall	wall	NOUN
ftr-400	211	11	.	.	PUNCT
ftr-400	211	12	)	)	PUNCT
ftr-400	212	1	418	418	NUM
ftr-400	212	2	,	,	PUNCT
ftr-400	212	3	430	430	NUM
ftr-400	212	4	(	(	PUNCT
ftr-400	212	5	1871	1871	NUM
ftr-400	212	6	)	)	PUNCT
ftr-400	212	7	(	(	PUNCT
ftr-400	212	8	holding	hold	VERB
ftr-400	212	9	that	that	SCONJ
ftr-400	212	10	a	a	DET
ftr-400	212	11	maryland	maryland	NOUN
ftr-400	212	12	statute	statute	NOUN
ftr-400	212	13	requiring	require	VERB
ftr-400	212	14	nonresident	nonresident	ADJ
ftr-400	212	15	traders	trader	NOUN
ftr-400	212	16	pay	pay	VERB
ftr-400	212	17	a	a	DET
ftr-400	212	18	higher	high	ADJ
ftr-400	212	19	licensing	licensing	NOUN
ftr-400	212	20	fee	fee	NOUN
ftr-400	212	21	than	than	ADP
ftr-400	212	22	resident	resident	ADJ
ftr-400	212	23	traders	trader	NOUN
ftr-400	212	24	was	be	AUX
ftr-400	212	25	in	in	ADP
ftr-400	212	26	violation	violation	NOUN
ftr-400	212	27	of	of	ADP
ftr-400	212	28	the	the	DET
ftr-400	212	29	privileges	privilege	NOUN
ftr-400	212	30	and	and	CCONJ
ftr-400	212	31	immunities	immunity	NOUN
ftr-400	212	32	and	and	CCONJ
ftr-400	212	33	commerce	commerce	NOUN
ftr-400	212	34	clauses	clause	NOUN
ftr-400	212	35	)	)	PUNCT
ftr-400	212	36	.	.	PUNCT
ftr-400	213	1	33	33	NUM
ftr-400	213	2	.	.	PUNCT
ftr-400	214	1	see	see	VERB
ftr-400	214	2	generally	generally	ADV
ftr-400	214	3	walter	walter	PROPN
ftr-400	214	4	hellerstein	hellerstein	PROPN
ftr-400	214	5	,	,	PUNCT
ftr-400	214	6	state	state	NOUN
ftr-400	214	7	taxation	taxation	NOUN
ftr-400	214	8	of	of	ADP
ftr-400	214	9	international	international	ADJ
ftr-400	214	10	business	business	NOUN
ftr-400	214	11	:	:	PUNCT
ftr-400	214	12	perspectives	perspective	NOUN
ftr-400	214	13	on	on	ADP
ftr-400	214	14	two	two	NUM
ftr-400	214	15	centuries	century	NOUN
ftr-400	214	16	of	of	ADP
ftr-400	214	17	constitutional	constitutional	ADJ
ftr-400	214	18	adjudication	adjudication	NOUN
ftr-400	214	19	,	,	PUNCT
ftr-400	214	20	41	41	NUM
ftr-400	214	21	tax	tax	NOUN
ftr-400	214	22	law	law	NOUN
ftr-400	214	23	.	.	PUNCT
ftr-400	215	1	37	37	NUM
ftr-400	215	2	(	(	PUNCT
ftr-400	215	3	1987	1987	NUM
ftr-400	215	4	)	)	PUNCT
ftr-400	216	1	[	[	X
ftr-400	216	2	hereinafter	hereinafter	NOUN
ftr-400	216	3	hellerstein	hellerstein	NOUN
ftr-400	216	4	,	,	PUNCT
ftr-400	216	5	state	state	NOUN
ftr-400	216	6	taxation	taxation	NOUN
ftr-400	216	7	]	]	PUNCT
ftr-400	216	8	.	.	PUNCT
ftr-400	217	1	34	34	NUM
ftr-400	217	2	.	.	PUNCT
ftr-400	218	1	walter	walter	PROPN
ftr-400	218	2	hellerstein	hellerstein	PROPN
ftr-400	218	3	,	,	PUNCT
ftr-400	218	4	federal	federal	ADJ
ftr-400	218	5	limitations	limitation	NOUN
ftr-400	218	6	on	on	ADP
ftr-400	218	7	state	state	NOUN
ftr-400	218	8	taxation	taxation	NOUN
ftr-400	218	9	of	of	ADP
ftr-400	218	10	interstate	interstate	PROPN
ftr-400	218	11	commerce	commerce	NOUN
ftr-400	218	12	,	,	PUNCT
ftr-400	218	13	in	in	ADP
ftr-400	218	14	courts	court	NOUN
ftr-400	218	15	and	and	CCONJ
ftr-400	218	16	free	free	ADJ
ftr-400	218	17	markets	market	NOUN
ftr-400	218	18	431	431	NUM
ftr-400	218	19	(	(	PUNCT
ftr-400	218	20	terrence	terrence	PROPN
ftr-400	218	21	sandalow	sandalow	PROPN
ftr-400	218	22	&	&	CCONJ
ftr-400	218	23	eric	eric	PROPN
ftr-400	218	24	stein	stein	PROPN
ftr-400	218	25	eds	eds	PROPN
ftr-400	218	26	.	.	PROPN
ftr-400	218	27	,	,	PUNCT
ftr-400	218	28	1982	1982	NUM
ftr-400	218	29	)	)	PUNCT
ftr-400	219	1	[	[	X
ftr-400	219	2	hereinafter	hereinafter	NOUN
ftr-400	219	3	hellerstein	hellerstein	NOUN
ftr-400	219	4	,	,	PUNCT
ftr-400	219	5	federal	federal	ADJ
ftr-400	219	6	limitations	limitation	NOUN
ftr-400	219	7	]	]	PUNCT
ftr-400	219	8	.	.	PUNCT
ftr-400	220	1	35	35	NUM
ftr-400	220	2	.	.	PUNCT
ftr-400	221	1	i	i	PRON
ftr-400	221	2	d.	d.	PROPN
ftr-400	221	3	clause	clause	PROPN
ftr-400	221	4	powers.30	powers.30	VERB
ftr-400	221	5	however	however	ADV
ftr-400	221	6	,	,	PUNCT
ftr-400	221	7	congress	congress	PROPN
ftr-400	221	8	historically	historically	ADV
ftr-400	221	9	had	have	AUX
ftr-400	221	10	used	use	VERB
ftr-400	221	11	these	these	DET
ftr-400	221	12	powers	power	NOUN
ftr-400	221	13	sparingly.31	sparingly.31	NOUN
ftr-400	221	14	given	give	VERB
ftr-400	221	15	this	this	DET
ftr-400	221	16	historic	historic	ADJ
ftr-400	221	17	reluctance	reluctance	NOUN
ftr-400	221	18	of	of	ADP
ftr-400	221	19	congress	congress	PROPN
ftr-400	221	20	to	to	PART
ftr-400	221	21	intervene	intervene	VERB
ftr-400	221	22	in	in	ADP
ftr-400	221	23	state	state	NOUN
ftr-400	221	24	taxation	taxation	NOUN
ftr-400	221	25	,	,	PUNCT
ftr-400	221	26	the	the	DET
ftr-400	221	27	united	united	PROPN
ftr-400	221	28	states	states	PROPN
ftr-400	221	29	supreme	supreme	PROPN
ftr-400	221	30	court	court	PROPN
ftr-400	221	31	has	have	AUX
ftr-400	221	32	been	be	AUX
ftr-400	221	33	forced	force	VERB
ftr-400	221	34	to	to	PART
ftr-400	221	35	examine	examine	VERB
ftr-400	221	36	issues	issue	NOUN
ftr-400	221	37	similar	similar	ADJ
ftr-400	221	38	to	to	ADP
ftr-400	221	39	those	those	PRON
ftr-400	221	40	now	now	ADV
ftr-400	221	41	confronting	confront	VERB
ftr-400	221	42	the	the	DET
ftr-400	221	43	european	european	PROPN
ftr-400	221	44	union	union	PROPN
ftr-400	221	45	.	.	PUNCT
ftr-400	222	1	in	in	ADP
ftr-400	222	2	1871	1871	NUM
ftr-400	222	3	,	,	PUNCT
ftr-400	222	4	the	the	DET
ftr-400	222	5	court	court	NOUN
ftr-400	222	6	recognized	recognize	VERB
ftr-400	222	7	the	the	DET
ftr-400	222	8	right	right	NOUN
ftr-400	222	9	of	of	ADP
ftr-400	222	10	a	a	DET
ftr-400	222	11	citizen	citizen	NOUN
ftr-400	222	12	of	of	ADP
ftr-400	222	13	one	one	NUM
ftr-400	222	14	state	state	NOUN
ftr-400	222	15	to	to	PART
ftr-400	222	16	�	�	VERB
ftr-400	222	17	be	be	AUX
ftr-400	222	18	exempt	exempt	ADJ
ftr-400	222	19	from	from	ADP
ftr-400	222	20	any	any	DET
ftr-400	222	21	higher	high	ADJ
ftr-400	222	22	taxes	taxis	NOUN
ftr-400	222	23	or	or	CCONJ
ftr-400	222	24	excises	excise	NOUN
ftr-400	222	25	than	than	ADP
ftr-400	222	26	are	be	AUX
ftr-400	222	27	imposed	impose	VERB
ftr-400	222	28	by	by	ADP
ftr-400	222	29	the	the	DET
ftr-400	222	30	[	[	X
ftr-400	222	31	other	other	ADJ
ftr-400	222	32	]	]	X
ftr-400	222	33	state	state	NOUN
ftr-400	222	34	upon	upon	SCONJ
ftr-400	222	35	its	its	PRON
ftr-400	222	36	own	own	ADJ
ftr-400	222	37	citizen.	citizen.	NOUN
ftr-400	222	38	�	�	NOUN
ftr-400	222	39	32	32	NUM
ftr-400	222	40	for	for	ADP
ftr-400	222	41	more	more	ADJ
ftr-400	222	42	than	than	ADP
ftr-400	222	43	two	two	NUM
ftr-400	222	44	centuries	century	NOUN
ftr-400	222	45	,	,	PUNCT
ftr-400	222	46	there	there	PRON
ftr-400	222	47	has	have	AUX
ftr-400	222	48	been	be	AUX
ftr-400	222	49	a	a	DET
ftr-400	222	50	stream	stream	NOUN
ftr-400	222	51	of	of	ADP
ftr-400	222	52	cases	case	NOUN
ftr-400	222	53	involving	involve	VERB
ftr-400	222	54	state	state	NOUN
ftr-400	222	55	taxation	taxation	NOUN
ftr-400	222	56	of	of	ADP
ftr-400	222	57	interstate	interstate	ADJ
ftr-400	222	58	commerce.33	commerce.33	NOUN
ftr-400	222	59	the	the	DET
ftr-400	222	60	supreme	supreme	PROPN
ftr-400	222	61	court	court	PROPN
ftr-400	222	62	has	have	AUX
ftr-400	222	63	had	have	VERB
ftr-400	222	64	to	to	PART
ftr-400	222	65	interpret	interpret	VERB
ftr-400	222	66	�	�	PROPN
ftr-400	222	67	constitutional	constitutional	ADJ
ftr-400	222	68	provisions	provision	NOUN
ftr-400	222	69	directed	direct	VERB
ftr-400	222	70	to	to	ADP
ftr-400	222	71	concerns	concern	NOUN
ftr-400	222	72	far	far	ADV
ftr-400	222	73	broader	broad	ADJ
ftr-400	222	74	than	than	ADP
ftr-400	222	75	taxation	taxation	NOUN
ftr-400	222	76	alone,	alone,	PROPN
ftr-400	222	77	�	�	PROPN
ftr-400	222	78	34	34	NUM
ftr-400	222	79	thus	thus	ADV
ftr-400	222	80	creating	create	VERB
ftr-400	222	81	virtually	virtually	ADV
ftr-400	222	82	all	all	PRON
ftr-400	222	83	of	of	ADP
ftr-400	222	84	the	the	DET
ftr-400	222	85	federal	federal	ADJ
ftr-400	222	86	restraints	restraint	NOUN
ftr-400	222	87	that	that	PRON
ftr-400	222	88	exist	exist	VERB
ftr-400	222	89	on	on	ADP
ftr-400	222	90	the	the	DET
ftr-400	222	91	states	state	NOUN
ftr-400	222	92	�	�	PROPN
ftr-400	222	93	taxing	tax	VERB
ftr-400	222	94	power.35	power.35	NOUN
ftr-400	222	95	in	in	ADP
ftr-400	222	96	this	this	DET
ftr-400	222	97	article	article	NOUN
ftr-400	222	98	,	,	PUNCT
ftr-400	222	99	i	i	PRON
ftr-400	222	100	examine	examine	VERB
ftr-400	222	101	whether	whether	SCONJ
ftr-400	222	102	the	the	DET
ftr-400	222	103	ecj	ecj	NOUN
ftr-400	222	104	has	have	AUX
ftr-400	222	105	been	be	AUX
ftr-400	222	106	able	able	ADJ
ftr-400	222	107	to	to	PART
ftr-400	222	108	handle	handle	VERB
ftr-400	222	109	tax	tax	NOUN
ftr-400	222	110	discrimination	discrimination	NOUN
ftr-400	222	111	more	more	ADV
ftr-400	222	112	effectively	effectively	ADV
ftr-400	222	113	than	than	ADP
ftr-400	222	114	the	the	DET
ftr-400	222	115	u.s	u.s	PROPN
ftr-400	222	116	.	.	PROPN
ftr-400	222	117	supreme	supreme	PROPN
ftr-400	222	118	court	court	PROPN
ftr-400	222	119	.	.	PUNCT
ftr-400	223	1	i	i	PRON
ftr-400	223	2	thought	think	VERB
ftr-400	223	3	this	this	DET
ftr-400	223	4	research	research	NOUN
ftr-400	223	5	might	might	AUX
ftr-400	223	6	prove	prove	VERB
ftr-400	223	7	fertile	fertile	ADJ
ftr-400	223	8	because	because	SCONJ
ftr-400	223	9	the	the	DET
ftr-400	223	10	time	time	NOUN
ftr-400	223	11	span	span	NOUN
ftr-400	223	12	of	of	ADP
ftr-400	223	13	consideration	consideration	NOUN
ftr-400	223	14	of	of	ADP
ftr-400	223	15	these	these	DET
ftr-400	223	16	issues	issue	NOUN
ftr-400	223	17	was	be	AUX
ftr-400	223	18	so	so	ADV
ftr-400	223	19	compressed	compressed	ADJ
ftr-400	223	20	in	in	ADP
ftr-400	223	21	the	the	DET
ftr-400	223	22	european	european	PROPN
ftr-400	223	23	union	union	PROPN
ftr-400	223	24	.	.	PUNCT
ftr-400	224	1	it	it	PRON
ftr-400	224	2	has	have	AUX
ftr-400	224	3	only	only	ADV
ftr-400	224	4	been	be	AUX
ftr-400	224	5	2005	2005	NUM
ftr-400	224	6	]	]	PUNCT
ftr-400	224	7	tax	tax	NOUN
ftr-400	224	8	discrimination	discrimination	NOUN
ftr-400	224	9	55	55	NUM
ftr-400	224	10	36	36	NUM
ftr-400	224	11	.	.	PUNCT
ftr-400	225	1	hellerstein	hellerstein	PROPN
ftr-400	225	2	,	,	PUNCT
ftr-400	225	3	state	state	NOUN
ftr-400	225	4	taxation	taxation	NOUN
ftr-400	225	5	,	,	PUNCT
ftr-400	225	6	supra	supra	PROPN
ftr-400	225	7	note	note	NOUN
ftr-400	225	8	33	33	NUM
ftr-400	225	9	,	,	PUNCT
ftr-400	225	10	at	at	ADP
ftr-400	225	11	40	40	NUM
ftr-400	225	12	.	.	PUNCT
ftr-400	226	1	37	37	NUM
ftr-400	226	2	.	.	PUNCT
ftr-400	227	1	ec	ec	PROPN
ftr-400	227	2	treaty	treaty	PROPN
ftr-400	227	3	,	,	PUNCT
ftr-400	227	4	supra	supra	PROPN
ftr-400	227	5	note	note	PROPN
ftr-400	227	6	15	15	NUM
ftr-400	227	7	,	,	PUNCT
ftr-400	227	8	art	art	NOUN
ftr-400	227	9	.	.	PUNCT
ftr-400	228	1	234	234	NUM
ftr-400	228	2	.	.	X
ftr-400	229	1	38	38	NUM
ftr-400	229	2	.	.	PUNCT
ftr-400	230	1	i	i	PRON
ftr-400	230	2	d.	d.	PROPN
ftr-400	230	3	lower	low	ADJ
ftr-400	230	4	courts	court	NOUN
ftr-400	230	5	and	and	CCONJ
ftr-400	230	6	tribunals	tribunal	NOUN
ftr-400	230	7	may	may	AUX
ftr-400	230	8	also	also	ADV
ftr-400	230	9	refer	refer	VERB
ftr-400	230	10	such	such	ADJ
ftr-400	230	11	questions	question	NOUN
ftr-400	230	12	to	to	ADP
ftr-400	230	13	the	the	DET
ftr-400	230	14	ecj	ecj	PROPN
ftr-400	230	15	.	.	PUNCT
ftr-400	231	1	the	the	DET
ftr-400	231	2	interpretation	interpretation	NOUN
ftr-400	231	3	of	of	ADP
ftr-400	231	4	article	article	NOUN
ftr-400	231	5	234	234	NUM
ftr-400	231	6	determines	determine	NOUN
ftr-400	231	7	which	which	PRON
ftr-400	231	8	questions	question	NOUN
ftr-400	231	9	must	must	AUX
ftr-400	231	10	be	be	AUX
ftr-400	231	11	subject	subject	ADJ
ftr-400	231	12	to	to	ADP
ftr-400	231	13	a	a	DET
ftr-400	231	14	preliminary	preliminary	ADJ
ftr-400	231	15	ruling	ruling	NOUN
ftr-400	231	16	and	and	CCONJ
ftr-400	231	17	those	those	DET
ftr-400	231	18	questions	question	NOUN
ftr-400	231	19	for	for	ADP
ftr-400	231	20	which	which	PRON
ftr-400	231	21	a	a	DET
ftr-400	231	22	preliminary	preliminary	ADJ
ftr-400	231	23	ruling	ruling	NOUN
ftr-400	231	24	by	by	ADP
ftr-400	231	25	the	the	DET
ftr-400	231	26	ecj	ecj	NOUN
ftr-400	231	27	may	may	AUX
ftr-400	231	28	be	be	AUX
ftr-400	231	29	requested	request	VERB
ftr-400	231	30	by	by	ADP
ftr-400	231	31	a	a	DET
ftr-400	231	32	national	national	ADJ
ftr-400	231	33	court	court	NOUN
ftr-400	231	34	or	or	CCONJ
ftr-400	231	35	tribunal	tribunal	NOUN
ftr-400	231	36	.	.	PUNCT
ftr-400	232	1	p.j.g	p.j.g	PROPN
ftr-400	232	2	.	.	PUNCT
ftr-400	233	1	kapteyn	kapteyn	PROPN
ftr-400	233	2	&	&	CCONJ
ftr-400	233	3	p.	p.	PROPN
ftr-400	233	4	verloren	verloren	PROPN
ftr-400	234	1	van	van	PROPN
ftr-400	234	2	themaat	themaat	PROPN
ftr-400	234	3	,	,	PUNCT
ftr-400	234	4	introduction	introduction	NOUN
ftr-400	234	5	to	to	ADP
ftr-400	234	6	the	the	DET
ftr-400	234	7	law	law	NOUN
ftr-400	234	8	of	of	ADP
ftr-400	234	9	the	the	DET
ftr-400	234	10	european	european	ADJ
ftr-400	234	11	communities	community	NOUN
ftr-400	234	12	:	:	PUNCT
ftr-400	234	13	from	from	ADP
ftr-400	234	14	maastricht	maastricht	PROPN
ftr-400	234	15	to	to	ADP
ftr-400	234	16	amsterdam	amsterdam	PROPN
ftr-400	234	17	517	517	PROPN
ftr-400	234	18	(	(	PUNCT
ftr-400	234	19	3d	3d	PROPN
ftr-400	234	20	ed	ed	NOUN
ftr-400	234	21	.	.	PROPN
ftr-400	234	22	1998	1998	NUM
ftr-400	234	23	)	)	PUNCT
ftr-400	234	24	.	.	PUNCT
ftr-400	235	1	39	39	NUM
ftr-400	235	2	.	.	PUNCT
ftr-400	236	1	case	case	NOUN
ftr-400	236	2	26/62	26/62	NUM
ftr-400	236	3	,	,	PUNCT
ftr-400	236	4	van	van	PROPN
ftr-400	236	5	gend	gend	NOUN
ftr-400	236	6	en	en	PROPN
ftr-400	236	7	loos	loo	NOUN
ftr-400	236	8	v.	v.	PROPN
ftr-400	236	9	nederlandse	nederlandse	PROPN
ftr-400	236	10	administratie	administratie	PROPN
ftr-400	236	11	der	der	PROPN
ftr-400	236	12	belastingen	belastingen	PROPN
ftr-400	236	13	,	,	PUNCT
ftr-400	236	14	1963	1963	NUM
ftr-400	236	15	e.c.r	e.c.r	ADJ
ftr-400	236	16	.	.	PUNCT
ftr-400	236	17	1	1	NUM
ftr-400	236	18	,	,	PUNCT
ftr-400	236	19	¶	¶	NOUN
ftr-400	236	20	10	10	NUM
ftr-400	236	21	.	.	PUNCT
ftr-400	236	22	40	40	NUM
ftr-400	236	23	.	.	PUNCT
ftr-400	237	1	ec	ec	PROPN
ftr-400	237	2	treaty	treaty	PROPN
ftr-400	237	3	,	,	PUNCT
ftr-400	237	4	supra	supra	PROPN
ftr-400	237	5	note	note	PROPN
ftr-400	237	6	15	15	NUM
ftr-400	237	7	,	,	PUNCT
ftr-400	237	8	art	art	NOUN
ftr-400	237	9	.	.	PUNCT
ftr-400	238	1	220	220	NUM
ftr-400	238	2	:	:	PUNCT
ftr-400	238	3	�	�	VERB
ftr-400	238	4	the	the	DET
ftr-400	238	5	court	court	NOUN
ftr-400	238	6	of	of	ADP
ftr-400	238	7	justice	justice	NOUN
ftr-400	238	8	shall	shall	AUX
ftr-400	238	9	ensure	ensure	VERB
ftr-400	238	10	that	that	SCONJ
ftr-400	238	11	in	in	ADP
ftr-400	238	12	the	the	DET
ftr-400	238	13	interpretation	interpretation	NOUN
ftr-400	238	14	and	and	CCONJ
ftr-400	238	15	application	application	NOUN
ftr-400	238	16	of	of	ADP
ftr-400	238	17	this	this	DET
ftr-400	238	18	treaty	treaty	NOUN
ftr-400	238	19	the	the	DET
ftr-400	238	20	law	law	NOUN
ftr-400	238	21	is	be	AUX
ftr-400	238	22	observed	observe	VERB
ftr-400	238	23	.	.	PUNCT
ftr-400	239	1	�	�	PROPN
ftr-400	240	1	i	i	PRON
ftr-400	240	2	d.	d.	PROPN
ftr-400	240	3	the	the	DET
ftr-400	240	4	commission	commission	NOUN
ftr-400	240	5	formulates	formulate	VERB
ftr-400	240	6	community	community	NOUN
ftr-400	240	7	policy	policy	NOUN
ftr-400	240	8	,	,	PUNCT
ftr-400	240	9	makes	make	VERB
ftr-400	240	10	proposals	proposal	NOUN
ftr-400	240	11	to	to	ADP
ftr-400	240	12	the	the	DET
ftr-400	240	13	council	council	NOUN
ftr-400	240	14	,	,	PUNCT
ftr-400	240	15	and	and	CCONJ
ftr-400	240	16	drafts	draft	VERB
ftr-400	240	17	the	the	DET
ftr-400	240	18	detailed	detailed	ADJ
ftr-400	240	19	measures	measure	NOUN
ftr-400	240	20	needed	need	VERB
ftr-400	240	21	for	for	ADP
ftr-400	240	22	their	their	PRON
ftr-400	240	23	implementation	implementation	NOUN
ftr-400	240	24	.	.	PUNCT
ftr-400	241	1	trevor	trevor	PROPN
ftr-400	241	2	c.	c.	PROPN
ftr-400	241	3	hartley	hartley	PROPN
ftr-400	241	4	,	,	PUNCT
ftr-400	241	5	the	the	DET
ftr-400	241	6	foundations	foundation	NOUN
ftr-400	241	7	of	of	ADP
ftr-400	241	8	european	european	ADJ
ftr-400	241	9	community	community	NOUN
ftr-400	241	10	law	law	NOUN
ftr-400	241	11	16	16	NUM
ftr-400	241	12	-	-	SYM
ftr-400	241	13	18	18	NUM
ftr-400	241	14	(	(	PUNCT
ftr-400	241	15	5th	5th	ADJ
ftr-400	241	16	ed	ed	NOUN
ftr-400	241	17	.	.	PROPN
ftr-400	241	18	2003	2003	NUM
ftr-400	241	19	)	)	PUNCT
ftr-400	241	20	.	.	PUNCT
ftr-400	242	1	41	41	NUM
ftr-400	242	2	.	.	PUNCT
ftr-400	243	1	communication	communication	NOUN
ftr-400	243	2	from	from	ADP
ftr-400	243	3	the	the	DET
ftr-400	243	4	commission	commission	NOUN
ftr-400	243	5	to	to	ADP
ftr-400	243	6	the	the	DET
ftr-400	243	7	council	council	NOUN
ftr-400	243	8	,	,	PUNCT
ftr-400	243	9	the	the	DET
ftr-400	243	10	european	european	ADJ
ftr-400	243	11	parliament	parliament	NOUN
ftr-400	243	12	and	and	CCONJ
ftr-400	243	13	the	the	DET
ftr-400	243	14	economic	economic	ADJ
ftr-400	243	15	and	and	CCONJ
ftr-400	243	16	social	social	ADJ
ftr-400	243	17	committee	committee	NOUN
ftr-400	243	18	:	:	PUNCT
ftr-400	243	19	tax	tax	NOUN
ftr-400	243	20	policy	policy	NOUN
ftr-400	243	21	in	in	ADP
ftr-400	243	22	the	the	DET
ftr-400	243	23	european	european	PROPN
ftr-400	243	24	union	union	PROPN
ftr-400	243	25	priorities	priority	NOUN
ftr-400	243	26	for	for	ADP
ftr-400	243	27	the	the	DET
ftr-400	243	28	years	year	NOUN
ftr-400	243	29	ahead	ahead	ADV
ftr-400	243	30	,	,	PUNCT
ftr-400	243	31	position	position	NOUN
ftr-400	243	32	paper	paper	NOUN
ftr-400	243	33	for	for	ADP
ftr-400	243	34	the	the	DET
ftr-400	243	35	commission	commission	PROPN
ftr-400	243	36	,	,	PUNCT
ftr-400	243	37	com	com	NOUN
ftr-400	243	38	(	(	PUNCT
ftr-400	243	39	2001	2001	NUM
ftr-400	243	40	)	)	PUNCT
ftr-400	243	41	260	260	NUM
ftr-400	243	42	final	final	ADJ
ftr-400	243	43	at	at	ADP
ftr-400	243	44	23	23	NUM
ftr-400	243	45	[	[	X
ftr-400	243	46	hereinafter	hereinafter	NOUN
ftr-400	243	47	tax	tax	NOUN
ftr-400	243	48	policy	policy	NOUN
ftr-400	243	49	in	in	ADP
ftr-400	243	50	the	the	DET
ftr-400	243	51	eu	eu	PROPN
ftr-400	243	52	]	]	PUNCT
ftr-400	243	53	.	.	PUNCT
ftr-400	244	1	in	in	ADP
ftr-400	244	2	2005	2005	NUM
ftr-400	244	3	,	,	PUNCT
ftr-400	244	4	the	the	DET
ftr-400	244	5	commission	commission	NOUN
ftr-400	244	6	introduced	introduce	VERB
ftr-400	244	7	four	four	NUM
ftr-400	244	8	times	time	NOUN
ftr-400	244	9	as	as	ADV
ftr-400	244	10	many	many	ADJ
ftr-400	244	11	cases	case	NOUN
ftr-400	244	12	to	to	ADP
ftr-400	244	13	the	the	DET
ftr-400	244	14	ecj	ecj	NOUN
ftr-400	244	15	than	than	SCONJ
ftr-400	244	16	it	it	PRON
ftr-400	244	17	had	have	VERB
ftr-400	244	18	just	just	ADV
ftr-400	244	19	two	two	NUM
ftr-400	244	20	years	year	NOUN
ftr-400	244	21	prior	prior	ADV
ftr-400	244	22	.	.	PUNCT
ftr-400	245	1	michael	michael	PROPN
ftr-400	245	2	aujean	aujean	PROPN
ftr-400	245	3	,	,	PUNCT
ftr-400	245	4	conference	conference	NOUN
ftr-400	245	5	at	at	ADP
ftr-400	245	6	the	the	DET
ftr-400	245	7	university	university	PROPN
ftr-400	245	8	of	of	ADP
ftr-400	245	9	michigan	michigan	PROPN
ftr-400	245	10	school	school	PROPN
ftr-400	245	11	of	of	ADP
ftr-400	245	12	law	law	NOUN
ftr-400	245	13	:	:	PUNCT
ftr-400	245	14	comparing	compare	VERB
ftr-400	245	15	fiscal	fiscal	ADJ
ftr-400	245	16	federalism	federalism	NOUN
ftr-400	245	17	:	:	PUNCT
ftr-400	245	18	comparing	compare	VERB
ftr-400	245	19	the	the	DET
ftr-400	245	20	european	european	PROPN
ftr-400	245	21	court	court	PROPN
ftr-400	245	22	of	of	ADP
ftr-400	245	23	justice	justice	PROPN
ftr-400	245	24	and	and	CCONJ
ftr-400	245	25	the	the	DET
ftr-400	245	26	u.s	u.s	PROPN
ftr-400	245	27	.	.	PROPN
ftr-400	245	28	supreme	supreme	PROPN
ftr-400	245	29	court	court	PROPN
ftr-400	245	30	�	�	PROPN
ftr-400	245	31	s	s	PART
ftr-400	245	32	tax	tax	NOUN
ftr-400	245	33	jurisprudence	jurisprudence	NOUN
ftr-400	245	34	(	(	PUNCT
ftr-400	245	35	oct	oct	PROPN
ftr-400	245	36	.	.	PROPN
ftr-400	245	37	21	21	NUM
ftr-400	245	38	-	-	SYM
ftr-400	245	39	22	22	NUM
ftr-400	245	40	,	,	PUNCT
ftr-400	245	41	2005	2005	NUM
ftr-400	245	42	)	)	PUNCT
ftr-400	245	43	(	(	PUNCT
ftr-400	245	44	on	on	ADP
ftr-400	245	45	file	file	NOUN
ftr-400	245	46	with	with	ADP
ftr-400	245	47	author	author	NOUN
ftr-400	245	48	)	)	PUNCT
ftr-400	245	49	.	.	PUNCT
ftr-400	246	1	42	42	NUM
ftr-400	246	2	.	.	PUNCT
ftr-400	247	1	the	the	DET
ftr-400	247	2	tax	tax	NOUN
ftr-400	247	3	injunction	injunction	NOUN
ftr-400	247	4	act	act	NOUN
ftr-400	247	5	holds	hold	VERB
ftr-400	247	6	that	that	SCONJ
ftr-400	247	7	�	�	NOUN
ftr-400	247	8	the	the	DET
ftr-400	247	9	district	district	NOUN
ftr-400	247	10	courts	court	NOUN
ftr-400	247	11	shall	shall	AUX
ftr-400	247	12	not	not	PART
ftr-400	247	13	enjoin	enjoin	VERB
ftr-400	247	14	,	,	PUNCT
ftr-400	247	15	suspend	suspend	VERB
ftr-400	247	16	or	or	CCONJ
ftr-400	247	17	restrain	restrain	VERB
ftr-400	247	18	the	the	DET
ftr-400	247	19	assessment	assessment	NOUN
ftr-400	247	20	,	,	PUNCT
ftr-400	247	21	levy	levy	NOUN
ftr-400	247	22	or	or	CCONJ
ftr-400	247	23	collection	collection	NOUN
ftr-400	247	24	of	of	ADP
ftr-400	247	25	any	any	DET
ftr-400	247	26	tax	tax	NOUN
ftr-400	247	27	under	under	ADP
ftr-400	247	28	state	state	NOUN
ftr-400	247	29	law	law	NOUN
ftr-400	247	30	where	where	SCONJ
ftr-400	247	31	a	a	DET
ftr-400	247	32	plain	plain	ADJ
ftr-400	247	33	,	,	PUNCT
ftr-400	247	34	speedy	speedy	ADJ
ftr-400	247	35	and	and	CCONJ
ftr-400	247	36	efficient	efficient	ADJ
ftr-400	247	37	remedy	remedy	NOUN
ftr-400	247	38	may	may	AUX
ftr-400	247	39	be	be	AUX
ftr-400	247	40	had	have	VERB
ftr-400	247	41	in	in	ADP
ftr-400	247	42	the	the	DET
ftr-400	247	43	courts	court	NOUN
ftr-400	247	44	of	of	ADP
ftr-400	247	45	such	such	ADJ
ftr-400	247	46	state	state	NOUN
ftr-400	247	47	.	.	PUNCT
ftr-400	248	1	�	�	PROPN
ftr-400	248	2	28	28	NUM
ftr-400	248	3	u.s.c	u.s.c	ADJ
ftr-400	248	4	.	.	PUNCT
ftr-400	249	1	§	§	PROPN
ftr-400	249	2	1341	1341	NUM
ftr-400	249	3	(	(	PUNCT
ftr-400	249	4	2004	2004	NUM
ftr-400	249	5	)	)	PUNCT
ftr-400	249	6	.	.	PUNCT
ftr-400	250	1	by	by	ADP
ftr-400	250	2	tempering	temper	VERB
ftr-400	250	3	the	the	DET
ftr-400	250	4	power	power	NOUN
ftr-400	250	5	of	of	ADP
ftr-400	250	6	the	the	DET
ftr-400	250	7	federal	federal	ADJ
ftr-400	250	8	courts	court	NOUN
ftr-400	250	9	over	over	ADP
ftr-400	250	10	certain	certain	ADJ
ftr-400	250	11	state	state	NOUN
ftr-400	250	12	actions	action	NOUN
ftr-400	250	13	,	,	PUNCT
ftr-400	250	14	the	the	DET
ftr-400	250	15	tax	tax	NOUN
ftr-400	250	16	injunction	injunction	NOUN
ftr-400	250	17	act	act	NOUN
ftr-400	250	18	protects	protect	VERB
ftr-400	250	19	an	an	DET
ftr-400	250	20	inherent	inherent	ADJ
ftr-400	250	21	aspect	aspect	NOUN
ftr-400	250	22	of	of	ADP
ftr-400	250	23	state	state	NOUN
ftr-400	250	24	sovereignty	sovereignty	NOUN
ftr-400	250	25	,	,	PUNCT
ftr-400	250	26	the	the	DET
ftr-400	250	27	power	power	NOUN
ftr-400	250	28	to	to	ADP
ftr-400	250	29	approximately	approximately	ADV
ftr-400	250	30	20	20	NUM
ftr-400	250	31	years	year	NOUN
ftr-400	250	32	since	since	SCONJ
ftr-400	250	33	the	the	DET
ftr-400	250	34	first	first	ADJ
ftr-400	250	35	eu	eu	PROPN
ftr-400	250	36	tax	tax	NOUN
ftr-400	250	37	case	case	NOUN
ftr-400	250	38	as	as	SCONJ
ftr-400	250	39	compared	compare	VERB
ftr-400	250	40	to	to	ADP
ftr-400	250	41	over	over	ADP
ftr-400	250	42	200	200	NUM
ftr-400	250	43	years	year	NOUN
ftr-400	250	44	of	of	ADP
ftr-400	250	45	u.s	u.s	PROPN
ftr-400	250	46	.	.	PROPN
ftr-400	250	47	jurisprudence.36	jurisprudence.36	NOUN
ftr-400	250	48	unlike	unlike	ADP
ftr-400	250	49	the	the	DET
ftr-400	250	50	u.s	u.s	PROPN
ftr-400	250	51	.	.	PROPN
ftr-400	250	52	supreme	supreme	PROPN
ftr-400	250	53	court	court	PROPN
ftr-400	250	54	,	,	PUNCT
ftr-400	250	55	the	the	DET
ftr-400	250	56	european	european	PROPN
ftr-400	250	57	court	court	PROPN
ftr-400	250	58	of	of	ADP
ftr-400	250	59	justice	justice	NOUN
ftr-400	250	60	is	be	AUX
ftr-400	250	61	obligated	obligate	VERB
ftr-400	250	62	under	under	ADP
ftr-400	250	63	the	the	DET
ftr-400	250	64	treaty	treaty	NOUN
ftr-400	250	65	to	to	PART
ftr-400	250	66	take	take	VERB
ftr-400	250	67	every	every	DET
ftr-400	250	68	case	case	NOUN
ftr-400	250	69	that	that	PRON
ftr-400	250	70	is	be	AUX
ftr-400	250	71	referred	refer	VERB
ftr-400	250	72	to	to	ADP
ftr-400	250	73	it	it	PRON
ftr-400	250	74	under	under	ADP
ftr-400	250	75	article	article	NOUN
ftr-400	250	76	234	234	NUM
ftr-400	250	77	of	of	ADP
ftr-400	250	78	the	the	DET
ftr-400	250	79	ec	ec	PROPN
ftr-400	250	80	treaty.37	treaty.37	VERB
ftr-400	250	81	although	although	SCONJ
ftr-400	250	82	eu	eu	PROPN
ftr-400	250	83	nationals	national	NOUN
ftr-400	250	84	in	in	ADP
ftr-400	250	85	general	general	ADJ
ftr-400	250	86	must	must	AUX
ftr-400	250	87	litigate	litigate	VERB
ftr-400	250	88	before	before	ADP
ftr-400	250	89	their	their	PRON
ftr-400	250	90	respective	respective	ADJ
ftr-400	250	91	domestic	domestic	ADJ
ftr-400	250	92	courts	court	NOUN
ftr-400	250	93	,	,	PUNCT
ftr-400	250	94	the	the	DET
ftr-400	250	95	highest	high	ADJ
ftr-400	250	96	courts	court	NOUN
ftr-400	250	97	or	or	CCONJ
ftr-400	250	98	tribunals	tribunal	NOUN
ftr-400	250	99	must	must	AUX
ftr-400	250	100	refer	refer	VERB
ftr-400	250	101	questions	question	NOUN
ftr-400	250	102	regarding	regard	VERB
ftr-400	250	103	the	the	DET
ftr-400	250	104	incompatibility	incompatibility	NOUN
ftr-400	250	105	of	of	ADP
ftr-400	250	106	member	member	NOUN
ftr-400	250	107	states	state	NOUN
ftr-400	250	108	�	�	PROPN
ftr-400	250	109	domestic	domestic	ADJ
ftr-400	250	110	law	law	NOUN
ftr-400	250	111	or	or	CCONJ
ftr-400	250	112	tax	tax	NOUN
ftr-400	250	113	treaties	treaty	NOUN
ftr-400	250	114	with	with	ADP
ftr-400	250	115	the	the	DET
ftr-400	250	116	ec	ec	PROPN
ftr-400	250	117	treaty	treaty	NOUN
ftr-400	250	118	to	to	ADP
ftr-400	250	119	the	the	DET
ftr-400	250	120	ecj	ecj	NOUN
ftr-400	250	121	if	if	SCONJ
ftr-400	250	122	such	such	ADJ
ftr-400	250	123	questions	question	NOUN
ftr-400	250	124	arise	arise	VERB
ftr-400	250	125	in	in	ADP
ftr-400	250	126	the	the	DET
ftr-400	250	127	national	national	ADJ
ftr-400	250	128	proceedings.38	proceedings.38	NOUN
ftr-400	250	129	the	the	DET
ftr-400	250	130	goal	goal	NOUN
ftr-400	250	131	is	be	AUX
ftr-400	250	132	to	to	PART
ftr-400	250	133	secure	secure	VERB
ftr-400	250	134	uniform	uniform	ADJ
ftr-400	250	135	interpretation	interpretation	NOUN
ftr-400	250	136	of	of	ADP
ftr-400	250	137	the	the	DET
ftr-400	250	138	treaty	treaty	NOUN
ftr-400	250	139	by	by	ADP
ftr-400	250	140	the	the	DET
ftr-400	250	141	national	national	ADJ
ftr-400	250	142	courts	court	NOUN
ftr-400	250	143	and	and	CCONJ
ftr-400	250	144	tribunals.39	tribunals.39	VERB
ftr-400	250	145	along	along	ADP
ftr-400	250	146	with	with	ADP
ftr-400	250	147	these	these	DET
ftr-400	250	148	referrals	referral	NOUN
ftr-400	250	149	,	,	PUNCT
ftr-400	250	150	the	the	DET
ftr-400	250	151	ecj	ecj	NOUN
ftr-400	250	152	must	must	AUX
ftr-400	250	153	also	also	ADV
ftr-400	250	154	hear	hear	VERB
ftr-400	250	155	cases	case	NOUN
ftr-400	250	156	brought	bring	VERB
ftr-400	250	157	by	by	ADP
ftr-400	250	158	the	the	DET
ftr-400	250	159	commission	commission	NOUN
ftr-400	250	160	pursuant	pursuant	ADJ
ftr-400	250	161	to	to	ADP
ftr-400	250	162	its	its	PRON
ftr-400	250	163	obligation	obligation	NOUN
ftr-400	250	164	to	to	PART
ftr-400	250	165	enforce	enforce	VERB
ftr-400	250	166	the	the	DET
ftr-400	250	167	treaty.40	treaty.40	NOUN
ftr-400	250	168	the	the	DET
ftr-400	250	169	commission	commission	NOUN
ftr-400	250	170	has	have	AUX
ftr-400	250	171	stated	state	VERB
ftr-400	250	172	that	that	SCONJ
ftr-400	250	173	it	it	PRON
ftr-400	250	174	intends	intend	VERB
ftr-400	250	175	to	to	PART
ftr-400	250	176	pursue	pursue	VERB
ftr-400	250	177	a	a	DET
ftr-400	250	178	more	more	ADV
ftr-400	250	179	proactive	proactive	ADJ
ftr-400	250	180	strategy	strategy	NOUN
ftr-400	250	181	in	in	ADP
ftr-400	250	182	the	the	DET
ftr-400	250	183	field	field	NOUN
ftr-400	250	184	of	of	ADP
ftr-400	250	185	tax	tax	NOUN
ftr-400	250	186	infringements	infringement	NOUN
ftr-400	250	187	and	and	CCONJ
ftr-400	250	188	is	be	AUX
ftr-400	250	189	more	more	ADV
ftr-400	250	190	willing	willing	ADJ
ftr-400	250	191	to	to	PART
ftr-400	250	192	initiate	initiate	VERB
ftr-400	250	193	action	action	NOUN
ftr-400	250	194	before	before	ADP
ftr-400	250	195	the	the	DET
ftr-400	250	196	court	court	NOUN
ftr-400	250	197	upon	upon	SCONJ
ftr-400	250	198	finding	find	VERB
ftr-400	250	199	incompatible	incompatible	ADJ
ftr-400	250	200	tax	tax	NOUN
ftr-400	250	201	provisions.41	provisions.41	NOUN
ftr-400	250	202	in	in	ADP
ftr-400	250	203	the	the	DET
ftr-400	250	204	u.s	u.s	PROPN
ftr-400	250	205	.	.	PROPN
ftr-400	250	206	judicial	judicial	ADJ
ftr-400	250	207	system	system	NOUN
ftr-400	250	208	,	,	PUNCT
ftr-400	250	209	taxpayers	taxpayer	NOUN
ftr-400	250	210	normally	normally	ADV
ftr-400	250	211	have	have	VERB
ftr-400	250	212	to	to	PART
ftr-400	250	213	challenge	challenge	VERB
ftr-400	250	214	a	a	DET
ftr-400	250	215	state	state	NOUN
ftr-400	250	216	tax	tax	NOUN
ftr-400	250	217	in	in	ADP
ftr-400	250	218	state	state	NOUN
ftr-400	250	219	court.42	court.42	NOUN
ftr-400	250	220	the	the	DET
ftr-400	250	221	state	state	NOUN
ftr-400	250	222	courts	court	NOUN
ftr-400	250	223	review	review	VERB
ftr-400	250	224	federal	federal	ADJ
ftr-400	250	225	law	law	NOUN
ftr-400	250	226	in	in	ADP
ftr-400	250	227	the	the	DET
ftr-400	250	228	course	course	NOUN
ftr-400	250	229	of	of	ADP
ftr-400	250	230	56	56	NUM
ftr-400	250	231	florida	florida	PROPN
ftr-400	250	232	tax	tax	NOUN
ftr-400	250	233	review	review	NOUN
ftr-400	250	234	[	[	X
ftr-400	250	235	vol.7:2	vol.7:2	NOUN
ftr-400	250	236	assess	assess	NOUN
ftr-400	250	237	and	and	CCONJ
ftr-400	250	238	levy	levy	VERB
ftr-400	250	239	state	state	NOUN
ftr-400	250	240	and	and	CCONJ
ftr-400	250	241	local	local	ADJ
ftr-400	250	242	taxes	taxis	NOUN
ftr-400	250	243	.	.	PUNCT
ftr-400	251	1	17	17	NUM
ftr-400	251	2	charles	charles	PROPN
ftr-400	251	3	alan	alan	PROPN
ftr-400	251	4	wright	wright	PROPN
ftr-400	251	5	et	et	PROPN
ftr-400	251	6	al	al	PROPN
ftr-400	251	7	.	.	PROPN
ftr-400	251	8	,	,	PUNCT
ftr-400	251	9	federal	federal	ADJ
ftr-400	251	10	practice	practice	NOUN
ftr-400	251	11	and	and	CCONJ
ftr-400	251	12	procedure	procedure	NOUN
ftr-400	251	13	§	§	PROPN
ftr-400	251	14	4237	4237	NUM
ftr-400	251	15	(	(	PUNCT
ftr-400	251	16	2d	2d	NUM
ftr-400	251	17	ed	ed	NOUN
ftr-400	251	18	.	.	PROPN
ftr-400	251	19	1988	1988	NUM
ftr-400	251	20	)	)	PUNCT
ftr-400	251	21	.	.	PUNCT
ftr-400	252	1	43	43	NUM
ftr-400	252	2	.	.	PUNCT
ftr-400	252	3	r.	r.	PROPN
ftr-400	252	4	rotunda	rotunda	PROPN
ftr-400	252	5	&	&	CCONJ
ftr-400	252	6	j.	j.	PROPN
ftr-400	252	7	nowak	nowak	PROPN
ftr-400	252	8	,	,	PUNCT
ftr-400	252	9	treatise	treatise	NOUN
ftr-400	252	10	on	on	ADP
ftr-400	252	11	constitutional	constitutional	ADJ
ftr-400	252	12	law	law	NOUN
ftr-400	252	13	:	:	PUNCT
ftr-400	252	14	substance	substance	NOUN
ftr-400	252	15	and	and	CCONJ
ftr-400	252	16	procedure	procedure	NOUN
ftr-400	252	17	§	§	PROPN
ftr-400	252	18	1.6	1.6	NUM
ftr-400	252	19	,	,	PUNCT
ftr-400	252	20	at	at	ADP
ftr-400	252	21	70	70	NUM
ftr-400	252	22	(	(	PUNCT
ftr-400	252	23	3d	3d	NUM
ftr-400	252	24	ed	ed	NOUN
ftr-400	252	25	.	.	PROPN
ftr-400	252	26	1999	1999	NUM
ftr-400	252	27	)	)	PUNCT
ftr-400	252	28	.	.	PUNCT
ftr-400	253	1	�	�	PROPN
ftr-400	253	2	when	when	SCONJ
ftr-400	253	3	reviewing	review	VERB
ftr-400	253	4	federal	federal	ADJ
ftr-400	253	5	laws	law	NOUN
ftr-400	253	6	these	these	DET
ftr-400	253	7	courts	court	NOUN
ftr-400	253	8	must	must	AUX
ftr-400	253	9	follow	follow	VERB
ftr-400	253	10	the	the	DET
ftr-400	253	11	rulings	ruling	NOUN
ftr-400	253	12	of	of	ADP
ftr-400	253	13	the	the	DET
ftr-400	253	14	supreme	supreme	PROPN
ftr-400	253	15	court	court	PROPN
ftr-400	253	16	and	and	CCONJ
ftr-400	253	17	enforce	enforce	VERB
ftr-400	253	18	federal	federal	ADJ
ftr-400	253	19	laws	law	NOUN
ftr-400	253	20	over	over	ADP
ftr-400	253	21	inconsistent	inconsistent	ADJ
ftr-400	253	22	state	state	NOUN
ftr-400	253	23	acts	act	NOUN
ftr-400	253	24	.	.	PUNCT
ftr-400	254	1	�	�	PROPN
ftr-400	255	1	i	i	PRON
ftr-400	255	2	d.	d.	PROPN
ftr-400	255	3	44	44	NUM
ftr-400	255	4	.	.	PUNCT
ftr-400	256	1	i	i	PRON
ftr-400	256	2	d.	d.	PROPN
ftr-400	256	3	states	state	NOUN
ftr-400	256	4	are	be	AUX
ftr-400	256	5	free	free	ADJ
ftr-400	256	6	to	to	PART
ftr-400	256	7	interpret	interpret	VERB
ftr-400	256	8	their	their	PRON
ftr-400	256	9	own	own	ADJ
ftr-400	256	10	state	state	NOUN
ftr-400	256	11	�	�	PROPN
ftr-400	256	12	s	s	PART
ftr-400	256	13	law	law	NOUN
ftr-400	256	14	or	or	CCONJ
ftr-400	256	15	constitution	constitution	NOUN
ftr-400	256	16	in	in	ADP
ftr-400	256	17	ways	way	NOUN
ftr-400	256	18	that	that	PRON
ftr-400	256	19	do	do	AUX
ftr-400	256	20	not	not	PART
ftr-400	256	21	violate	violate	VERB
ftr-400	256	22	the	the	DET
ftr-400	256	23	principles	principle	NOUN
ftr-400	256	24	of	of	ADP
ftr-400	256	25	federal	federal	ADJ
ftr-400	256	26	law	law	NOUN
ftr-400	256	27	.	.	PUNCT
ftr-400	257	1	this	this	PRON
ftr-400	257	2	includes	include	VERB
ftr-400	257	3	granting	grant	VERB
ftr-400	257	4	greater	great	ADJ
ftr-400	257	5	rights	right	NOUN
ftr-400	257	6	than	than	SCONJ
ftr-400	257	7	the	the	DET
ftr-400	257	8	federal	federal	ADJ
ftr-400	257	9	constitution	constitution	NOUN
ftr-400	257	10	provides	provide	VERB
ftr-400	257	11	.	.	PUNCT
ftr-400	258	1	i	i	PRON
ftr-400	258	2	d.	d.	PROPN
ftr-400	258	3	the	the	DET
ftr-400	258	4	supreme	supreme	PROPN
ftr-400	258	5	court	court	PROPN
ftr-400	258	6	was	be	AUX
ftr-400	258	7	granted	grant	VERB
ftr-400	258	8	the	the	DET
ftr-400	258	9	appellate	appellate	ADJ
ftr-400	258	10	jurisdiction	jurisdiction	NOUN
ftr-400	258	11	over	over	ADP
ftr-400	258	12	state	state	NOUN
ftr-400	258	13	court	court	NOUN
ftr-400	258	14	decisions	decision	NOUN
ftr-400	258	15	with	with	ADP
ftr-400	258	16	respect	respect	NOUN
ftr-400	258	17	to	to	ADP
ftr-400	258	18	federal	federal	ADJ
ftr-400	258	19	questions	question	NOUN
ftr-400	258	20	in	in	ADP
ftr-400	258	21	the	the	DET
ftr-400	258	22	judiciary	judiciary	NOUN
ftr-400	258	23	act	act	NOUN
ftr-400	258	24	of	of	ADP
ftr-400	258	25	1789	1789	NUM
ftr-400	258	26	.	.	PUNCT
ftr-400	259	1	1	1	NUM
ftr-400	259	2	laurence	laurence	PROPN
ftr-400	259	3	h.	h.	PROPN
ftr-400	259	4	tribe	tribe	PROPN
ftr-400	259	5	,	,	PUNCT
ftr-400	259	6	american	american	PROPN
ftr-400	259	7	constitutional	constitutional	ADJ
ftr-400	259	8	law	law	NOUN
ftr-400	259	9	§	§	PROPN
ftr-400	259	10	3	3	NUM
ftr-400	259	11	-	-	SYM
ftr-400	259	12	4	4	NUM
ftr-400	259	13	,	,	PUNCT
ftr-400	259	14	at	at	ADP
ftr-400	259	15	255	255	NUM
ftr-400	259	16	(	(	PUNCT
ftr-400	259	17	3d	3d	NUM
ftr-400	259	18	ed	ed	NOUN
ftr-400	259	19	.	.	PROPN
ftr-400	259	20	2000	2000	NUM
ftr-400	259	21	)	)	PUNCT
ftr-400	259	22	.	.	PUNCT
ftr-400	260	1	45	45	NUM
ftr-400	260	2	.	.	PUNCT
ftr-400	261	1	robert	robert	PROPN
ftr-400	261	2	l.	l.	PROPN
ftr-400	261	3	stern	stern	PROPN
ftr-400	261	4	et	et	PROPN
ftr-400	261	5	al	al	PROPN
ftr-400	261	6	.	.	PROPN
ftr-400	261	7	,	,	PUNCT
ftr-400	261	8	supreme	supreme	PROPN
ftr-400	261	9	court	court	PROPN
ftr-400	261	10	practice	practice	NOUN
ftr-400	261	11	§	§	PROPN
ftr-400	261	12	1.19	1.19	NUM
ftr-400	261	13	,	,	PUNCT
ftr-400	261	14	at	at	ADP
ftr-400	261	15	54	54	NUM
ftr-400	261	16	(	(	PUNCT
ftr-400	261	17	8th	8th	ADJ
ftr-400	261	18	ed	ed	NOUN
ftr-400	261	19	.	.	PUNCT
ftr-400	261	20	2002	2002	NUM
ftr-400	261	21	)	)	PUNCT
ftr-400	261	22	.	.	PUNCT
ftr-400	262	1	�	�	PROPN
ftr-400	263	1	[	[	X
ftr-400	263	2	t]he	t]he	ADJ
ftr-400	263	3	supreme	supreme	ADJ
ftr-400	263	4	court	court	NOUN
ftr-400	263	5	can	can	AUX
ftr-400	263	6	not	not	PART
ftr-400	263	7	possibly	possibly	ADV
ftr-400	263	8	hear	hear	VERB
ftr-400	263	9	arguments	argument	NOUN
ftr-400	263	10	in	in	ADP
ftr-400	263	11	and	and	CCONJ
ftr-400	263	12	decide	decide	VERB
ftr-400	263	13	more	more	ADJ
ftr-400	263	14	than	than	ADP
ftr-400	263	15	a	a	DET
ftr-400	263	16	small	small	ADJ
ftr-400	263	17	proportion	proportion	NOUN
ftr-400	263	18	of	of	ADP
ftr-400	263	19	the	the	DET
ftr-400	263	20	cases	case	NOUN
ftr-400	263	21	in	in	ADP
ftr-400	263	22	which	which	PRON
ftr-400	263	23	parties	party	NOUN
ftr-400	263	24	would	would	AUX
ftr-400	263	25	like	like	VERB
ftr-400	263	26	to	to	PART
ftr-400	263	27	bring	bring	VERB
ftr-400	263	28	before	before	ADP
ftr-400	263	29	it	it	PRON
ftr-400	263	30	.	.	PUNCT
ftr-400	264	1	the	the	DET
ftr-400	264	2	consequence	consequence	NOUN
ftr-400	264	3	is	be	AUX
ftr-400	264	4	that	that	SCONJ
ftr-400	264	5	every	every	DET
ftr-400	264	6	type	type	NOUN
ftr-400	264	7	of	of	ADP
ftr-400	264	8	case	case	NOUN
ftr-400	264	9	.	.	PUNCT
ftr-400	264	10	.	.	PUNCT
ftr-400	265	1	.	.	PUNCT
ftr-400	266	1	goes	go	VERB
ftr-400	266	2	through	through	ADP
ftr-400	266	3	a	a	DET
ftr-400	266	4	preliminary	preliminary	ADJ
ftr-400	266	5	sifting	sifting	NOUN
ftr-400	266	6	process	process	NOUN
ftr-400	266	7	.	.	PUNCT
ftr-400	267	1	�	�	PROPN
ftr-400	268	1	i	i	PRON
ftr-400	268	2	d.	d.	PROPN
ftr-400	268	3	only	only	ADV
ftr-400	268	4	those	those	DET
ftr-400	268	5	cases	case	NOUN
ftr-400	268	6	deemed	deem	VERB
ftr-400	268	7	�	�	NOUN
ftr-400	268	8	sufficiently	sufficiently	ADV
ftr-400	268	9	important	important	ADJ
ftr-400	268	10	or	or	CCONJ
ftr-400	268	11	meritorious	meritorious	ADJ
ftr-400	268	12	to	to	PART
ftr-400	268	13	warrant	warrant	VERB
ftr-400	268	14	further	further	ADJ
ftr-400	268	15	review	review	NOUN
ftr-400	268	16	�	�	PROPN
ftr-400	268	17	are	be	AUX
ftr-400	268	18	granted	grant	VERB
ftr-400	268	19	the	the	DET
ftr-400	268	20	writ	writ	NOUN
ftr-400	268	21	of	of	ADP
ftr-400	268	22	certiorari	certiorari	NOUN
ftr-400	268	23	.	.	PUNCT
ftr-400	269	1	i	i	PRON
ftr-400	269	2	d.	d.	PROPN
ftr-400	269	3	46	46	NUM
ftr-400	269	4	.	.	PUNCT
ftr-400	270	1	�	�	PROPN
ftr-400	270	2	review	review	NOUN
ftr-400	270	3	on	on	ADP
ftr-400	270	4	writ	writ	NOUN
ftr-400	270	5	of	of	ADP
ftr-400	270	6	certiorari	certiorari	NOUN
ftr-400	270	7	is	be	AUX
ftr-400	270	8	not	not	PART
ftr-400	270	9	a	a	DET
ftr-400	270	10	matter	matter	NOUN
ftr-400	270	11	of	of	ADP
ftr-400	270	12	right	right	NOUN
ftr-400	270	13	,	,	PUNCT
ftr-400	270	14	but	but	CCONJ
ftr-400	270	15	of	of	ADP
ftr-400	270	16	judicial	judicial	ADJ
ftr-400	270	17	discretion	discretion	NOUN
ftr-400	270	18	.	.	PUNCT
ftr-400	271	1	a	a	DET
ftr-400	271	2	petition	petition	NOUN
ftr-400	271	3	for	for	ADP
ftr-400	271	4	a	a	DET
ftr-400	271	5	writ	writ	NOUN
ftr-400	271	6	of	of	ADP
ftr-400	271	7	certiorari	certiorari	NOUN
ftr-400	271	8	will	will	AUX
ftr-400	271	9	be	be	AUX
ftr-400	271	10	granted	grant	VERB
ftr-400	271	11	only	only	ADV
ftr-400	271	12	for	for	ADP
ftr-400	271	13	compelling	compelling	ADJ
ftr-400	271	14	reasons	reason	NOUN
ftr-400	271	15	.	.	PUNCT
ftr-400	272	1	�	�	PROPN
ftr-400	272	2	sup	sup	PROPN
ftr-400	272	3	.	.	PUNCT
ftr-400	273	1	ct	ct	PROPN
ftr-400	273	2	.	.	PUNCT
ftr-400	274	1	r.	r.	PROPN
ftr-400	274	2	10	10	NUM
ftr-400	274	3	.	.	PUNCT
ftr-400	275	1	47	47	NUM
ftr-400	275	2	.	.	PUNCT
ftr-400	276	1	bob	bob	PROPN
ftr-400	276	2	woodward	woodward	PROPN
ftr-400	276	3	&	&	CCONJ
ftr-400	276	4	scott	scott	PROPN
ftr-400	276	5	armstrong	armstrong	PROPN
ftr-400	276	6	,	,	PUNCT
ftr-400	276	7	the	the	DET
ftr-400	276	8	brethren	brother	NOUN
ftr-400	276	9	362	362	NUM
ftr-400	276	10	(	(	PUNCT
ftr-400	276	11	1979	1979	NUM
ftr-400	276	12	)	)	PUNCT
ftr-400	276	13	(	(	PUNCT
ftr-400	276	14	stating	state	VERB
ftr-400	276	15	that	that	SCONJ
ftr-400	276	16	justice	justice	PROPN
ftr-400	276	17	brennan	brennan	PROPN
ftr-400	276	18	hated	hate	VERB
ftr-400	276	19	tax	tax	NOUN
ftr-400	276	20	cases	case	NOUN
ftr-400	276	21	,	,	PUNCT
ftr-400	276	22	and	and	CCONJ
ftr-400	276	23	that	that	SCONJ
ftr-400	276	24	his	his	PRON
ftr-400	276	25	normal	normal	ADJ
ftr-400	276	26	reaction	reaction	NOUN
ftr-400	276	27	to	to	ADP
ftr-400	276	28	a	a	DET
ftr-400	276	29	certiorari	certiorari	ADJ
ftr-400	276	30	request	request	NOUN
ftr-400	276	31	in	in	ADP
ftr-400	276	32	a	a	DET
ftr-400	276	33	tax	tax	NOUN
ftr-400	276	34	case	case	NOUN
ftr-400	276	35	was	be	AUX
ftr-400	276	36	:	:	PUNCT
ftr-400	276	37	�	�	NOUN
ftr-400	276	38	this	this	PRON
ftr-400	276	39	is	be	AUX
ftr-400	276	40	a	a	DET
ftr-400	276	41	tax	tax	NOUN
ftr-400	276	42	case	case	NOUN
ftr-400	276	43	.	.	PUNCT
ftr-400	277	1	deny	deny	VERB
ftr-400	277	2	.	.	PUNCT
ftr-400	277	3	�	�	PROPN
ftr-400	277	4	)	)	PUNCT
ftr-400	277	5	.	.	PUNCT
ftr-400	278	1	48	48	NUM
ftr-400	278	2	.	.	PUNCT
ftr-400	279	1	see	see	VERB
ftr-400	279	2	infra	infra	NOUN
ftr-400	279	3	part	part	PROPN
ftr-400	279	4	ii	ii	PROPN
ftr-400	279	5	.	.	PROPN
ftr-400	279	6	49	49	NUM
ftr-400	279	7	.	.	PUNCT
ftr-400	280	1	see	see	VERB
ftr-400	280	2	infra	infra	NOUN
ftr-400	280	3	part	part	NOUN
ftr-400	280	4	iii	iii	NOUN
ftr-400	280	5	.	.	PUNCT
ftr-400	281	1	deciding	decide	VERB
ftr-400	281	2	these	these	DET
ftr-400	281	3	cases	case	NOUN
ftr-400	281	4	,	,	PUNCT
ftr-400	281	5	but	but	CCONJ
ftr-400	281	6	are	be	AUX
ftr-400	281	7	not	not	PART
ftr-400	281	8	required	require	VERB
ftr-400	281	9	to	to	PART
ftr-400	281	10	get	get	VERB
ftr-400	281	11	a	a	DET
ftr-400	281	12	ruling	ruling	NOUN
ftr-400	281	13	from	from	ADP
ftr-400	281	14	the	the	DET
ftr-400	281	15	supreme	supreme	PROPN
ftr-400	281	16	court	court	PROPN
ftr-400	281	17	prior	prior	ADV
ftr-400	281	18	to	to	ADP
ftr-400	281	19	issuing	issue	VERB
ftr-400	281	20	a	a	DET
ftr-400	281	21	decision.43	decision.43	NOUN
ftr-400	281	22	a	a	DET
ftr-400	281	23	state	state	NOUN
ftr-400	281	24	court	court	NOUN
ftr-400	281	25	must	must	AUX
ftr-400	281	26	�	�	AUX
ftr-400	281	27	follow	follow	VERB
ftr-400	281	28	the	the	DET
ftr-400	281	29	supreme	supreme	PROPN
ftr-400	281	30	court	court	PROPN
ftr-400	281	31	�	�	PROPN
ftr-400	281	32	s	s	PART
ftr-400	281	33	rulings	ruling	NOUN
ftr-400	281	34	on	on	ADP
ftr-400	281	35	the	the	DET
ftr-400	281	36	meaning	meaning	NOUN
ftr-400	281	37	of	of	ADP
ftr-400	281	38	the	the	DET
ftr-400	281	39	constitution	constitution	NOUN
ftr-400	281	40	of	of	ADP
ftr-400	281	41	the	the	DET
ftr-400	281	42	united	united	PROPN
ftr-400	281	43	states	states	PROPN
ftr-400	281	44	or	or	CCONJ
ftr-400	281	45	federal	federal	ADJ
ftr-400	281	46	law,	law,	NOUN
ftr-400	281	47	�	�	PROPN
ftr-400	281	48	44	44	NUM
ftr-400	281	49	but	but	CCONJ
ftr-400	281	50	the	the	DET
ftr-400	281	51	state	state	NOUN
ftr-400	281	52	court	court	NOUN
ftr-400	281	53	is	be	AUX
ftr-400	281	54	doing	do	VERB
ftr-400	281	55	the	the	DET
ftr-400	281	56	actual	actual	ADJ
ftr-400	281	57	interpreting	interpreting	NOUN
ftr-400	281	58	.	.	PUNCT
ftr-400	282	1	after	after	ADP
ftr-400	282	2	a	a	DET
ftr-400	282	3	loss	loss	NOUN
ftr-400	282	4	in	in	ADP
ftr-400	282	5	the	the	DET
ftr-400	282	6	state	state	NOUN
ftr-400	282	7	�	�	PROPN
ftr-400	282	8	s	s	PART
ftr-400	282	9	highest	high	ADJ
ftr-400	282	10	court	court	NOUN
ftr-400	282	11	,	,	PUNCT
ftr-400	282	12	either	either	CCONJ
ftr-400	282	13	party	party	NOUN
ftr-400	282	14	has	have	VERB
ftr-400	282	15	the	the	DET
ftr-400	282	16	right	right	NOUN
ftr-400	282	17	to	to	PART
ftr-400	282	18	petition	petition	VERB
ftr-400	282	19	the	the	DET
ftr-400	282	20	u.s	u.s	PROPN
ftr-400	282	21	.	.	PROPN
ftr-400	282	22	supreme	supreme	PROPN
ftr-400	282	23	court	court	PROPN
ftr-400	282	24	to	to	PART
ftr-400	282	25	grant	grant	VERB
ftr-400	282	26	certiorari	certiorari	NOUN
ftr-400	282	27	to	to	PART
ftr-400	282	28	hear	hear	VERB
ftr-400	282	29	the	the	DET
ftr-400	282	30	case.45	case.45	NOUN
ftr-400	282	31	however	however	ADV
ftr-400	282	32	,	,	PUNCT
ftr-400	282	33	it	it	PRON
ftr-400	282	34	is	be	AUX
ftr-400	282	35	at	at	ADP
ftr-400	282	36	the	the	DET
ftr-400	282	37	supreme	supreme	PROPN
ftr-400	282	38	court	court	PROPN
ftr-400	282	39	�	�	PROPN
ftr-400	282	40	s	s	PART
ftr-400	282	41	discretion	discretion	NOUN
ftr-400	282	42	as	as	ADP
ftr-400	282	43	to	to	ADP
ftr-400	282	44	whether	whether	SCONJ
ftr-400	282	45	it	it	PRON
ftr-400	282	46	should	should	AUX
ftr-400	282	47	hear	hear	VERB
ftr-400	282	48	the	the	DET
ftr-400	282	49	case.46	case.46	PROPN
ftr-400	282	50	thus	thus	ADV
ftr-400	282	51	,	,	PUNCT
ftr-400	282	52	the	the	DET
ftr-400	282	53	u.s	u.s	PROPN
ftr-400	282	54	.	.	PROPN
ftr-400	282	55	supreme	supreme	PROPN
ftr-400	282	56	court	court	PROPN
ftr-400	282	57	does	do	AUX
ftr-400	282	58	not	not	PART
ftr-400	282	59	proportionally	proportionally	ADV
ftr-400	282	60	rule	rule	VERB
ftr-400	282	61	on	on	ADP
ftr-400	282	62	the	the	DET
ftr-400	282	63	same	same	ADJ
ftr-400	282	64	amount	amount	NOUN
ftr-400	282	65	of	of	ADP
ftr-400	282	66	tax	tax	NOUN
ftr-400	282	67	cases	case	NOUN
ftr-400	282	68	as	as	ADP
ftr-400	282	69	the	the	DET
ftr-400	282	70	ecj	ecj	NOUN
ftr-400	282	71	because	because	SCONJ
ftr-400	282	72	the	the	DET
ftr-400	282	73	u.s	u.s	PROPN
ftr-400	282	74	.	.	PROPN
ftr-400	282	75	supreme	supreme	PROPN
ftr-400	282	76	court	court	PROPN
ftr-400	282	77	declines	decline	VERB
ftr-400	282	78	to	to	PART
ftr-400	282	79	hear	hear	VERB
ftr-400	282	80	many	many	ADJ
ftr-400	282	81	tax	tax	NOUN
ftr-400	282	82	cases.47	cases.47	NOUN
ftr-400	282	83	for	for	ADP
ftr-400	282	84	all	all	DET
ftr-400	282	85	these	these	DET
ftr-400	282	86	reasons	reason	NOUN
ftr-400	282	87	,	,	PUNCT
ftr-400	282	88	i	i	PRON
ftr-400	282	89	was	be	AUX
ftr-400	282	90	hopeful	hopeful	ADJ
ftr-400	282	91	that	that	SCONJ
ftr-400	282	92	a	a	DET
ftr-400	282	93	more	more	ADV
ftr-400	282	94	coherent	coherent	ADJ
ftr-400	282	95	theory	theory	NOUN
ftr-400	282	96	might	might	AUX
ftr-400	282	97	have	have	AUX
ftr-400	282	98	developed	develop	VERB
ftr-400	282	99	in	in	ADP
ftr-400	282	100	the	the	DET
ftr-400	282	101	european	european	PROPN
ftr-400	282	102	union	union	PROPN
ftr-400	282	103	.	.	PUNCT
ftr-400	283	1	unfortunately	unfortunately	ADV
ftr-400	283	2	,	,	PUNCT
ftr-400	283	3	as	as	SCONJ
ftr-400	283	4	described	describe	VERB
ftr-400	283	5	in	in	ADP
ftr-400	283	6	part	part	NOUN
ftr-400	283	7	iv	iv	NUM
ftr-400	283	8	,	,	PUNCT
ftr-400	283	9	the	the	DET
ftr-400	283	10	jurisprudence	jurisprudence	NOUN
ftr-400	283	11	is	be	AUX
ftr-400	283	12	confused	confuse	VERB
ftr-400	283	13	on	on	ADP
ftr-400	283	14	both	both	DET
ftr-400	283	15	sides	side	NOUN
ftr-400	283	16	of	of	ADP
ftr-400	283	17	the	the	DET
ftr-400	283	18	atlantic	atlantic	NOUN
ftr-400	283	19	.	.	PUNCT
ftr-400	284	1	in	in	ADP
ftr-400	284	2	part	part	PROPN
ftr-400	284	3	ii	ii	PROPN
ftr-400	284	4	,	,	PUNCT
ftr-400	284	5	i	i	PRON
ftr-400	284	6	provide	provide	VERB
ftr-400	284	7	background	background	NOUN
ftr-400	284	8	for	for	SCONJ
ftr-400	284	9	the	the	DET
ftr-400	284	10	reader	reader	NOUN
ftr-400	284	11	unfamiliar	unfamiliar	ADJ
ftr-400	284	12	with	with	ADP
ftr-400	284	13	the	the	DET
ftr-400	284	14	european	european	PROPN
ftr-400	284	15	union	union	PROPN
ftr-400	284	16	and	and	CCONJ
ftr-400	284	17	outline	outline	VERB
ftr-400	284	18	the	the	DET
ftr-400	284	19	eu	eu	PROPN
ftr-400	284	20	�	�	PROPN
ftr-400	284	21	s	s	PART
ftr-400	284	22	distinctive	distinctive	ADJ
ftr-400	284	23	institutional	institutional	ADJ
ftr-400	284	24	arrangements.48	arrangements.48	NOUN
ftr-400	284	25	in	in	ADP
ftr-400	284	26	part	part	NOUN
ftr-400	284	27	iii	iii	NOUN
ftr-400	284	28	,	,	PUNCT
ftr-400	284	29	i	i	PRON
ftr-400	284	30	set	set	VERB
ftr-400	284	31	forth	forth	ADP
ftr-400	284	32	the	the	DET
ftr-400	284	33	principles	principle	NOUN
ftr-400	284	34	of	of	ADP
ftr-400	284	35	international	international	ADJ
ftr-400	284	36	and	and	CCONJ
ftr-400	284	37	interstate	interstate	ADJ
ftr-400	284	38	taxation	taxation	NOUN
ftr-400	284	39	that	that	PRON
ftr-400	284	40	underlie	underlie	VERB
ftr-400	284	41	the	the	DET
ftr-400	284	42	tax	tax	NOUN
ftr-400	284	43	legislation	legislation	NOUN
ftr-400	284	44	that	that	PRON
ftr-400	284	45	has	have	AUX
ftr-400	284	46	been	be	AUX
ftr-400	284	47	promulgated	promulgate	VERB
ftr-400	284	48	by	by	ADP
ftr-400	284	49	the	the	DET
ftr-400	284	50	respective	respective	ADJ
ftr-400	284	51	member	member	NOUN
ftr-400	284	52	states	state	NOUN
ftr-400	284	53	and	and	CCONJ
ftr-400	284	54	the	the	DET
ftr-400	284	55	u.s	u.s	PROPN
ftr-400	284	56	.	.	PROPN
ftr-400	284	57	states.49	states.49	NOUN
ftr-400	284	58	2005	2005	NUM
ftr-400	284	59	]	]	PUNCT
ftr-400	284	60	tax	tax	NOUN
ftr-400	284	61	discrimination	discrimination	NOUN
ftr-400	284	62	57	57	NUM
ftr-400	284	63	50	50	NUM
ftr-400	284	64	.	.	PUNCT
ftr-400	285	1	see	see	VERB
ftr-400	285	2	infra	infra	NOUN
ftr-400	285	3	part	part	NOUN
ftr-400	285	4	iv	iv	NOUN
ftr-400	285	5	.	.	PROPN
ftr-400	285	6	51	51	NUM
ftr-400	285	7	.	.	PUNCT
ftr-400	286	1	ben	ben	PROPN
ftr-400	286	2	j.m	j.m	PROPN
ftr-400	286	3	.	.	PROPN
ftr-400	286	4	terra	terra	PROPN
ftr-400	286	5	&	&	CCONJ
ftr-400	286	6	peter	peter	PROPN
ftr-400	286	7	j.	j.	PROPN
ftr-400	286	8	wattel	wattel	PROPN
ftr-400	286	9	,	,	PUNCT
ftr-400	286	10	european	european	ADJ
ftr-400	286	11	tax	tax	NOUN
ftr-400	286	12	law	law	NOUN
ftr-400	286	13	45	45	NUM
ftr-400	286	14	-	-	SYM
ftr-400	286	15	46	46	NUM
ftr-400	286	16	(	(	PUNCT
ftr-400	286	17	3d	3d	PROPN
ftr-400	286	18	ed	ed	NOUN
ftr-400	286	19	.	.	PROPN
ftr-400	286	20	2001	2001	NUM
ftr-400	286	21	)	)	PUNCT
ftr-400	286	22	.	.	PUNCT
ftr-400	287	1	52	52	NUM
ftr-400	287	2	.	.	PUNCT
ftr-400	288	1	peter	peter	PROPN
ftr-400	288	2	j.	j.	PROPN
ftr-400	288	3	wattel	wattel	PROPN
ftr-400	288	4	,	,	PUNCT
ftr-400	288	5	the	the	DET
ftr-400	288	6	ec	ec	PROPN
ftr-400	288	7	court	court	PROPN
ftr-400	288	8	�	�	PROPN
ftr-400	288	9	s	s	PART
ftr-400	288	10	attempts	attempt	NOUN
ftr-400	288	11	to	to	PART
ftr-400	288	12	reconcile	reconcile	VERB
ftr-400	288	13	the	the	DET
ftr-400	288	14	treaty	treaty	NOUN
ftr-400	288	15	freedoms	freedom	VERB
ftr-400	288	16	with	with	ADP
ftr-400	288	17	international	international	ADJ
ftr-400	288	18	tax	tax	NOUN
ftr-400	288	19	law	law	NOUN
ftr-400	288	20	,	,	PUNCT
ftr-400	288	21	33	33	NUM
ftr-400	288	22	c.m	c.m	NOUN
ftr-400	288	23	.	.	PUNCT
ftr-400	288	24	l.	l.	PROPN
ftr-400	288	25	rev	rev	PROPN
ftr-400	288	26	.	.	PROPN
ftr-400	288	27	223	223	NUM
ftr-400	288	28	,	,	PUNCT
ftr-400	288	29	224	224	NUM
ftr-400	288	30	-	-	SYM
ftr-400	288	31	26	26	NUM
ftr-400	288	32	(	(	PUNCT
ftr-400	288	33	1996	1996	NUM
ftr-400	288	34	)	)	PUNCT
ftr-400	288	35	.	.	PUNCT
ftr-400	289	1	53	53	NUM
ftr-400	289	2	.	.	X
ftr-400	290	1	see	see	VERB
ftr-400	290	2	infra	infra	NOUN
ftr-400	290	3	notes	note	VERB
ftr-400	290	4	394	394	NUM
ftr-400	290	5	-	-	SYM
ftr-400	290	6	587	587	NUM
ftr-400	290	7	and	and	CCONJ
ftr-400	290	8	accompanying	accompany	VERB
ftr-400	290	9	text	text	NOUN
ftr-400	290	10	.	.	PUNCT
ftr-400	291	1	54	54	NUM
ftr-400	291	2	.	.	X
ftr-400	292	1	bermann	bermann	PROPN
ftr-400	292	2	,	,	PUNCT
ftr-400	292	3	supra	supra	PROPN
ftr-400	292	4	note	note	NOUN
ftr-400	292	5	10	10	NUM
ftr-400	292	6	,	,	PUNCT
ftr-400	292	7	at	at	ADP
ftr-400	292	8	3	3	NUM
ftr-400	292	9	.	.	PUNCT
ftr-400	293	1	in	in	ADP
ftr-400	293	2	1955	1955	NUM
ftr-400	293	3	,	,	PUNCT
ftr-400	293	4	the	the	DET
ftr-400	293	5	benelux	benelux	PROPN
ftr-400	293	6	countries	country	NOUN
ftr-400	293	7	proposed	propose	VERB
ftr-400	293	8	a	a	DET
ftr-400	293	9	path	path	NOUN
ftr-400	293	10	to	to	ADP
ftr-400	293	11	political	political	ADJ
ftr-400	293	12	integration	integration	NOUN
ftr-400	293	13	through	through	ADP
ftr-400	293	14	economic	economic	ADJ
ftr-400	293	15	integration	integration	NOUN
ftr-400	293	16	.	.	PUNCT
ftr-400	294	1	i	i	PRON
ftr-400	294	2	d.	d.	PROPN
ftr-400	294	3	at	at	ADP
ftr-400	294	4	6	6	NUM
ftr-400	294	5	.	.	PUNCT
ftr-400	295	1	robert	robert	PROPN
ftr-400	295	2	schuman	schuman	PROPN
ftr-400	295	3	and	and	CCONJ
ftr-400	295	4	jean	jean	PROPN
ftr-400	295	5	monnet	monnet	PROPN
ftr-400	295	6	were	be	AUX
ftr-400	295	7	the	the	DET
ftr-400	295	8	driving	drive	VERB
ftr-400	295	9	forces	force	NOUN
ftr-400	295	10	behind	behind	ADP
ftr-400	295	11	the	the	DET
ftr-400	295	12	establishment	establishment	NOUN
ftr-400	295	13	of	of	ADP
ftr-400	295	14	the	the	DET
ftr-400	295	15	european	european	PROPN
ftr-400	295	16	coal	coal	NOUN
ftr-400	295	17	and	and	CCONJ
ftr-400	295	18	steel	steel	NOUN
ftr-400	295	19	community	community	NOUN
ftr-400	295	20	(	(	PUNCT
ftr-400	295	21	ecsc	ecsc	PROPN
ftr-400	295	22	)	)	PUNCT
ftr-400	295	23	in	in	ADP
ftr-400	295	24	1950	1950	NUM
ftr-400	295	25	.	.	PUNCT
ftr-400	296	1	richard	richard	PROPN
ftr-400	296	2	mayne	mayne	PROPN
ftr-400	296	3	&	&	CCONJ
ftr-400	296	4	john	john	PROPN
ftr-400	296	5	pinder	pinder	PROPN
ftr-400	296	6	,	,	PUNCT
ftr-400	296	7	federal	federal	ADJ
ftr-400	296	8	union	union	NOUN
ftr-400	296	9	:	:	PUNCT
ftr-400	296	10	the	the	DET
ftr-400	296	11	pioneers	pioneer	NOUN
ftr-400	296	12	:	:	PUNCT
ftr-400	296	13	a	a	DET
ftr-400	296	14	history	history	NOUN
ftr-400	296	15	of	of	ADP
ftr-400	296	16	federal	federal	ADJ
ftr-400	296	17	union	union	PROPN
ftr-400	296	18	123	123	NUM
ftr-400	296	19	-	-	SYM
ftr-400	296	20	27	27	NUM
ftr-400	296	21	(	(	PUNCT
ftr-400	296	22	1990	1990	NUM
ftr-400	296	23	)	)	PUNCT
ftr-400	296	24	.	.	PUNCT
ftr-400	297	1	the	the	DET
ftr-400	297	2	ecsc	ecsc	PROPN
ftr-400	297	3	�	�	PROPN
ftr-400	297	4	s	s	PART
ftr-400	297	5	founding	found	VERB
ftr-400	297	6	member	member	NOUN
ftr-400	297	7	states	state	NOUN
ftr-400	297	8	,	,	PUNCT
ftr-400	297	9	including	include	VERB
ftr-400	297	10	france	france	PROPN
ftr-400	297	11	,	,	PUNCT
ftr-400	297	12	italy	italy	PROPN
ftr-400	297	13	,	,	PUNCT
ftr-400	297	14	and	and	CCONJ
ftr-400	297	15	germany	germany	PROPN
ftr-400	297	16	,	,	PUNCT
ftr-400	297	17	intended	intend	VERB
ftr-400	297	18	the	the	DET
ftr-400	297	19	community	community	NOUN
ftr-400	297	20	to	to	PART
ftr-400	297	21	be	be	AUX
ftr-400	297	22	much	much	ADV
ftr-400	297	23	more	more	ADJ
ftr-400	297	24	than	than	ADP
ftr-400	297	25	an	an	DET
ftr-400	297	26	economic	economic	ADJ
ftr-400	297	27	union	union	NOUN
ftr-400	297	28	.	.	PUNCT
ftr-400	298	1	the	the	DET
ftr-400	298	2	intention	intention	NOUN
ftr-400	298	3	was	be	AUX
ftr-400	298	4	for	for	ADP
ftr-400	298	5	a	a	DET
ftr-400	298	6	political	political	ADJ
ftr-400	298	7	union	union	NOUN
ftr-400	298	8	to	to	PART
ftr-400	298	9	ensure	ensure	VERB
ftr-400	298	10	peace	peace	NOUN
ftr-400	298	11	on	on	ADP
ftr-400	298	12	the	the	DET
ftr-400	298	13	in	in	ADP
ftr-400	298	14	part	part	NOUN
ftr-400	298	15	iv	iv	NUM
ftr-400	298	16	,	,	PUNCT
ftr-400	298	17	i	i	PRON
ftr-400	298	18	outline	outline	VERB
ftr-400	298	19	how	how	SCONJ
ftr-400	298	20	the	the	DET
ftr-400	298	21	supreme	supreme	PROPN
ftr-400	298	22	court	court	PROPN
ftr-400	298	23	and	and	CCONJ
ftr-400	298	24	the	the	DET
ftr-400	298	25	european	european	PROPN
ftr-400	298	26	court	court	PROPN
ftr-400	298	27	of	of	ADP
ftr-400	298	28	justice	justice	PROPN
ftr-400	298	29	have	have	AUX
ftr-400	298	30	struggled	struggle	VERB
ftr-400	298	31	with	with	ADP
ftr-400	298	32	the	the	DET
ftr-400	298	33	conflict	conflict	NOUN
ftr-400	298	34	between	between	ADP
ftr-400	298	35	these	these	DET
ftr-400	298	36	generally	generally	ADV
ftr-400	298	37	accepted	accept	VERB
ftr-400	298	38	tax	tax	NOUN
ftr-400	298	39	principles	principle	NOUN
ftr-400	298	40	and	and	CCONJ
ftr-400	298	41	the	the	DET
ftr-400	298	42	effective	effective	ADJ
ftr-400	298	43	prevention	prevention	NOUN
ftr-400	298	44	of	of	ADP
ftr-400	298	45	discriminatory	discriminatory	ADJ
ftr-400	298	46	treatment	treatment	NOUN
ftr-400	298	47	of	of	ADP
ftr-400	298	48	foreign	foreign	ADJ
ftr-400	298	49	source	source	NOUN
ftr-400	298	50	income.50	income.50	NOUN
ftr-400	298	51	for	for	ADP
ftr-400	298	52	example	example	NOUN
ftr-400	298	53	,	,	PUNCT
ftr-400	298	54	it	it	PRON
ftr-400	298	55	has	have	AUX
ftr-400	298	56	been	be	AUX
ftr-400	298	57	accepted	accept	VERB
ftr-400	298	58	under	under	ADP
ftr-400	298	59	international	international	ADJ
ftr-400	298	60	tax	tax	NOUN
ftr-400	298	61	law	law	NOUN
ftr-400	298	62	that	that	PRON
ftr-400	298	63	nonresident	nonresident	ADJ
ftr-400	298	64	taxpayers	taxpayer	NOUN
ftr-400	298	65	are	be	AUX
ftr-400	298	66	in	in	ADP
ftr-400	298	67	a	a	DET
ftr-400	298	68	different	different	ADJ
ftr-400	298	69	situation	situation	NOUN
ftr-400	298	70	than	than	ADP
ftr-400	298	71	resident	resident	ADJ
ftr-400	298	72	taxpayers	taxpayer	NOUN
ftr-400	298	73	and	and	CCONJ
ftr-400	298	74	the	the	DET
ftr-400	298	75	taxation	taxation	NOUN
ftr-400	298	76	of	of	ADP
ftr-400	298	77	nonresidents	nonresident	NOUN
ftr-400	298	78	can	can	AUX
ftr-400	298	79	be	be	AUX
ftr-400	298	80	different	different	ADJ
ftr-400	298	81	than	than	ADP
ftr-400	298	82	that	that	PRON
ftr-400	298	83	of	of	ADP
ftr-400	298	84	resident	resident	ADJ
ftr-400	298	85	taxpayers.51	taxpayers.51	PROPN
ftr-400	298	86	this	this	PRON
ftr-400	298	87	creates	create	VERB
ftr-400	298	88	a	a	DET
ftr-400	298	89	conflict	conflict	NOUN
ftr-400	298	90	between	between	ADP
ftr-400	298	91	these	these	DET
ftr-400	298	92	generally	generally	ADV
ftr-400	298	93	accepted	accept	VERB
ftr-400	298	94	tax	tax	NOUN
ftr-400	298	95	principles	principle	NOUN
ftr-400	298	96	and	and	CCONJ
ftr-400	298	97	the	the	DET
ftr-400	298	98	effective	effective	ADJ
ftr-400	298	99	prevention	prevention	NOUN
ftr-400	298	100	of	of	ADP
ftr-400	298	101	discriminatory	discriminatory	ADJ
ftr-400	298	102	treatment	treatment	NOUN
ftr-400	298	103	of	of	ADP
ftr-400	298	104	foreign	foreign	ADJ
ftr-400	298	105	source	source	NOUN
ftr-400	298	106	income.52	income.52	ADJ
ftr-400	298	107	in	in	ADP
ftr-400	298	108	part	part	NOUN
ftr-400	298	109	v	v	NOUN
ftr-400	298	110	,	,	PUNCT
ftr-400	298	111	i	i	PRON
ftr-400	298	112	choose	choose	VERB
ftr-400	298	113	the	the	DET
ftr-400	298	114	most	most	ADV
ftr-400	298	115	recent	recent	ADJ
ftr-400	298	116	supreme	supreme	PROPN
ftr-400	298	117	court	court	PROPN
ftr-400	298	118	case	case	NOUN
ftr-400	298	119	that	that	SCONJ
ftr-400	298	120	deals	deal	VERB
ftr-400	298	121	with	with	ADP
ftr-400	298	122	individual	individual	ADJ
ftr-400	298	123	tax	tax	NOUN
ftr-400	298	124	discrimination	discrimination	NOUN
ftr-400	298	125	and	and	CCONJ
ftr-400	298	126	then	then	ADV
ftr-400	298	127	examine	examine	VERB
ftr-400	298	128	the	the	DET
ftr-400	298	129	ecj	ecj	PROPN
ftr-400	298	130	jurisprudence	jurisprudence	NOUN
ftr-400	298	131	to	to	PART
ftr-400	298	132	determine	determine	VERB
ftr-400	298	133	how	how	SCONJ
ftr-400	298	134	the	the	DET
ftr-400	298	135	european	european	ADJ
ftr-400	298	136	court	court	PROPN
ftr-400	298	137	of	of	ADP
ftr-400	298	138	justice	justice	NOUN
ftr-400	298	139	would	would	AUX
ftr-400	298	140	decide	decide	VERB
ftr-400	298	141	the	the	DET
ftr-400	298	142	issue.53	issue.53	NOUN
ftr-400	298	143	although	although	SCONJ
ftr-400	298	144	the	the	DET
ftr-400	298	145	ecj	ecj	PROPN
ftr-400	298	146	approach	approach	NOUN
ftr-400	298	147	yields	yield	VERB
ftr-400	298	148	much	much	ADJ
ftr-400	298	149	certainty	certainty	NOUN
ftr-400	298	150	(	(	PUNCT
ftr-400	298	151	the	the	DET
ftr-400	298	152	national	national	ADJ
ftr-400	298	153	tax	tax	NOUN
ftr-400	298	154	provision	provision	NOUN
ftr-400	298	155	is	be	AUX
ftr-400	298	156	generally	generally	ADV
ftr-400	298	157	found	find	VERB
ftr-400	298	158	to	to	PART
ftr-400	298	159	violate	violate	VERB
ftr-400	298	160	the	the	DET
ftr-400	298	161	treaty	treaty	NOUN
ftr-400	298	162	)	)	PUNCT
ftr-400	298	163	,	,	PUNCT
ftr-400	298	164	it	it	PRON
ftr-400	298	165	does	do	AUX
ftr-400	298	166	not	not	PART
ftr-400	298	167	appear	appear	VERB
ftr-400	298	168	to	to	PART
ftr-400	298	169	solve	solve	VERB
ftr-400	298	170	the	the	DET
ftr-400	298	171	discrimination	discrimination	NOUN
ftr-400	298	172	problem	problem	NOUN
ftr-400	298	173	.	.	PUNCT
ftr-400	299	1	because	because	SCONJ
ftr-400	299	2	great	great	ADJ
ftr-400	299	3	strides	stride	NOUN
ftr-400	299	4	have	have	AUX
ftr-400	299	5	been	be	AUX
ftr-400	299	6	made	make	VERB
ftr-400	299	7	towards	towards	ADP
ftr-400	299	8	an	an	DET
ftr-400	299	9	internal	internal	ADJ
ftr-400	299	10	market	market	NOUN
ftr-400	299	11	,	,	PUNCT
ftr-400	299	12	i	i	PRON
ftr-400	299	13	believe	believe	VERB
ftr-400	299	14	that	that	SCONJ
ftr-400	299	15	the	the	DET
ftr-400	299	16	eu	eu	PROPN
ftr-400	299	17	would	would	AUX
ftr-400	299	18	be	be	AUX
ftr-400	299	19	better	well	ADV
ftr-400	299	20	served	serve	VERB
ftr-400	299	21	by	by	ADP
ftr-400	299	22	harmonization	harmonization	NOUN
ftr-400	299	23	at	at	ADP
ftr-400	299	24	the	the	DET
ftr-400	299	25	legislative	legislative	ADJ
ftr-400	299	26	level	level	NOUN
ftr-400	299	27	.	.	PUNCT
ftr-400	300	1	at	at	ADP
ftr-400	300	2	a	a	DET
ftr-400	300	3	minimum	minimum	NOUN
ftr-400	300	4	,	,	PUNCT
ftr-400	300	5	the	the	DET
ftr-400	300	6	ecj	ecj	NOUN
ftr-400	300	7	should	should	AUX
ftr-400	300	8	,	,	PUNCT
ftr-400	300	9	at	at	ADP
ftr-400	300	10	this	this	DET
ftr-400	300	11	point	point	NOUN
ftr-400	300	12	,	,	PUNCT
ftr-400	300	13	give	give	VERB
ftr-400	300	14	more	more	ADJ
ftr-400	300	15	deference	deference	NOUN
ftr-400	300	16	to	to	ADP
ftr-400	300	17	member	member	NOUN
ftr-400	300	18	state	state	NOUN
ftr-400	300	19	tax	tax	NOUN
ftr-400	300	20	systems	system	NOUN
ftr-400	300	21	.	.	PUNCT
ftr-400	301	1	on	on	ADP
ftr-400	301	2	the	the	DET
ftr-400	301	3	other	other	ADJ
ftr-400	301	4	hand	hand	NOUN
ftr-400	301	5	,	,	PUNCT
ftr-400	301	6	given	give	VERB
ftr-400	301	7	the	the	DET
ftr-400	301	8	recent	recent	ADJ
ftr-400	301	9	u.s	u.s	PROPN
ftr-400	301	10	.	.	PROPN
ftr-400	301	11	experience	experience	NOUN
ftr-400	301	12	with	with	ADP
ftr-400	301	13	federal	federal	ADJ
ftr-400	301	14	intervention	intervention	NOUN
ftr-400	301	15	in	in	ADP
ftr-400	301	16	state	state	NOUN
ftr-400	301	17	tax	tax	NOUN
ftr-400	301	18	legislation	legislation	NOUN
ftr-400	301	19	and	and	CCONJ
ftr-400	301	20	the	the	DET
ftr-400	301	21	current	current	ADJ
ftr-400	301	22	anti	anti	ADJ
ftr-400	301	23	-	-	ADJ
ftr-400	301	24	tax	tax	ADJ
ftr-400	301	25	rhetoric	rhetoric	NOUN
ftr-400	301	26	,	,	PUNCT
ftr-400	301	27	the	the	DET
ftr-400	301	28	united	united	PROPN
ftr-400	301	29	states	states	PROPN
ftr-400	301	30	is	be	AUX
ftr-400	301	31	better	well	ADV
ftr-400	301	32	served	serve	VERB
ftr-400	301	33	by	by	ADP
ftr-400	301	34	judicial	judicial	ADJ
ftr-400	301	35	oversight	oversight	NOUN
ftr-400	301	36	instead	instead	ADV
ftr-400	301	37	of	of	ADP
ftr-400	301	38	the	the	DET
ftr-400	301	39	congressional	congressional	ADJ
ftr-400	301	40	interference	interference	NOUN
ftr-400	301	41	that	that	PRON
ftr-400	301	42	has	have	AUX
ftr-400	301	43	restricted	restrict	VERB
ftr-400	301	44	the	the	DET
ftr-400	301	45	ability	ability	NOUN
ftr-400	301	46	of	of	ADP
ftr-400	301	47	the	the	DET
ftr-400	301	48	states	state	NOUN
ftr-400	301	49	to	to	PART
ftr-400	301	50	levy	levy	VERB
ftr-400	301	51	necessary	necessary	ADJ
ftr-400	301	52	taxes	taxis	NOUN
ftr-400	301	53	.	.	PUNCT
ftr-400	302	1	i	i	PRON
ftr-400	302	2	conclude	conclude	VERB
ftr-400	302	3	with	with	ADP
ftr-400	302	4	a	a	DET
ftr-400	302	5	recommendation	recommendation	NOUN
ftr-400	302	6	that	that	SCONJ
ftr-400	302	7	the	the	DET
ftr-400	302	8	supreme	supreme	PROPN
ftr-400	302	9	court	court	PROPN
ftr-400	302	10	should	should	AUX
ftr-400	302	11	give	give	VERB
ftr-400	302	12	more	more	ADJ
ftr-400	302	13	priority	priority	NOUN
ftr-400	302	14	to	to	ADP
ftr-400	302	15	state	state	NOUN
ftr-400	302	16	tax	tax	NOUN
ftr-400	302	17	conflicts	conflict	NOUN
ftr-400	302	18	and	and	CCONJ
ftr-400	302	19	additional	additional	ADJ
ftr-400	302	20	restraints	restraint	NOUN
ftr-400	302	21	should	should	AUX
ftr-400	302	22	be	be	AUX
ftr-400	302	23	placed	place	VERB
ftr-400	302	24	on	on	ADP
ftr-400	302	25	the	the	DET
ftr-400	302	26	ability	ability	NOUN
ftr-400	302	27	of	of	ADP
ftr-400	302	28	congress	congress	PROPN
ftr-400	302	29	to	to	PART
ftr-400	302	30	tamper	tamper	VERB
ftr-400	302	31	with	with	ADP
ftr-400	302	32	state	state	NOUN
ftr-400	302	33	tax	tax	NOUN
ftr-400	302	34	laws	law	NOUN
ftr-400	302	35	.	.	PUNCT
ftr-400	303	1	ii	ii	PROPN
ftr-400	303	2	.	.	PUNCT
ftr-400	304	1	eu	eu	PROPN
ftr-400	304	2	vs.	vs.	ADP
ftr-400	304	3	u.s	u.s	PROPN
ftr-400	304	4	.	.	PROPN
ftr-400	304	5	federalism	federalism	NOUN
ftr-400	304	6	although	although	SCONJ
ftr-400	304	7	the	the	DET
ftr-400	304	8	european	european	PROPN
ftr-400	304	9	economic	economic	ADJ
ftr-400	304	10	community	community	NOUN
ftr-400	304	11	was	be	AUX
ftr-400	304	12	principally	principally	ADV
ftr-400	304	13	designed	design	VERB
ftr-400	304	14	for	for	ADP
ftr-400	304	15	economic	economic	ADJ
ftr-400	304	16	purposes	purpose	NOUN
ftr-400	304	17	,	,	PUNCT
ftr-400	304	18	the	the	DET
ftr-400	304	19	idea	idea	NOUN
ftr-400	304	20	of	of	ADP
ftr-400	304	21	a	a	DET
ftr-400	304	22	political	political	ADJ
ftr-400	304	23	union	union	NOUN
ftr-400	304	24	was	be	AUX
ftr-400	304	25	in	in	ADP
ftr-400	304	26	the	the	DET
ftr-400	304	27	minds	mind	NOUN
ftr-400	304	28	of	of	ADP
ftr-400	304	29	many	many	ADJ
ftr-400	304	30	of	of	ADP
ftr-400	304	31	its	its	PRON
ftr-400	304	32	founders.54	founders.54	PROPN
ftr-400	304	33	france	france	PROPN
ftr-400	304	34	�	�	PROPN
ftr-400	304	35	s	s	PART
ftr-400	304	36	foreign	foreign	PROPN
ftr-400	304	37	minister	minister	PROPN
ftr-400	304	38	robert	robert	PROPN
ftr-400	304	39	schuman	schuman	PROPN
ftr-400	304	40	58	58	PROPN
ftr-400	304	41	florida	florida	PROPN
ftr-400	304	42	tax	tax	NOUN
ftr-400	304	43	review	review	NOUN
ftr-400	305	1	[	[	X
ftr-400	305	2	vol.7:2	vol.7:2	NOUN
ftr-400	305	3	continent	continent	NOUN
ftr-400	305	4	.	.	PUNCT
ftr-400	306	1	i	i	PRON
ftr-400	306	2	d.	d.	PROPN
ftr-400	306	3	55	55	NUM
ftr-400	306	4	.	.	PUNCT
ftr-400	307	1	the	the	DET
ftr-400	307	2	schuman	schuman	PROPN
ftr-400	307	3	declaration	declaration	PROPN
ftr-400	307	4	1950	1950	NUM
ftr-400	307	5	-	-	SYM
ftr-400	307	6	1990	1990	NUM
ftr-400	307	7	.	.	PUNCT
ftr-400	308	1	luxembourg	luxembourg	PROPN
ftr-400	308	2	:	:	PUNCT
ftr-400	309	1	office	office	NOUN
ftr-400	309	2	for	for	ADP
ftr-400	309	3	official	official	ADJ
ftr-400	309	4	publications	publication	NOUN
ftr-400	309	5	of	of	ADP
ftr-400	309	6	the	the	DET
ftr-400	309	7	european	european	ADJ
ftr-400	309	8	communities	community	NOUN
ftr-400	309	9	(	(	PUNCT
ftr-400	309	10	1990	1990	NUM
ftr-400	309	11	)	)	PUNCT
ftr-400	309	12	,	,	PUNCT
ftr-400	309	13	citing	cite	VERB
ftr-400	309	14	the	the	DET
ftr-400	309	15	schuman	schuman	PROPN
ftr-400	309	16	declaration	declaration	PROPN
ftr-400	309	17	of	of	ADP
ftr-400	309	18	may	may	PROPN
ftr-400	309	19	9	9	NUM
ftr-400	309	20	,	,	PUNCT
ftr-400	309	21	1950	1950	NUM
ftr-400	309	22	.	.	PUNCT
ftr-400	310	1	schuman	schuman	PROPN
ftr-400	310	2	proposed	propose	VERB
ftr-400	310	3	:	:	PUNCT
ftr-400	311	1	[	[	X
ftr-400	311	2	t]hat	t]hat	ADP
ftr-400	311	3	franco	franco	NOUN
ftr-400	311	4	-	-	PUNCT
ftr-400	311	5	german	german	ADJ
ftr-400	311	6	production	production	NOUN
ftr-400	311	7	of	of	ADP
ftr-400	311	8	coal	coal	NOUN
ftr-400	311	9	and	and	CCONJ
ftr-400	311	10	steel	steel	NOUN
ftr-400	311	11	as	as	ADP
ftr-400	311	12	a	a	DET
ftr-400	311	13	whole	whole	NOUN
ftr-400	311	14	be	be	AUX
ftr-400	311	15	placed	place	VERB
ftr-400	311	16	under	under	ADP
ftr-400	311	17	a	a	DET
ftr-400	311	18	common	common	ADJ
ftr-400	311	19	high	high	ADJ
ftr-400	311	20	authority	authority	NOUN
ftr-400	311	21	,	,	PUNCT
ftr-400	311	22	within	within	ADP
ftr-400	311	23	the	the	DET
ftr-400	311	24	framework	framework	NOUN
ftr-400	311	25	of	of	ADP
ftr-400	311	26	an	an	DET
ftr-400	311	27	organization	organization	NOUN
ftr-400	311	28	open	open	ADJ
ftr-400	311	29	to	to	ADP
ftr-400	311	30	the	the	DET
ftr-400	311	31	participation	participation	NOUN
ftr-400	311	32	of	of	ADP
ftr-400	311	33	the	the	DET
ftr-400	311	34	other	other	ADJ
ftr-400	311	35	countries	country	NOUN
ftr-400	311	36	of	of	ADP
ftr-400	311	37	europe	europe	PROPN
ftr-400	311	38	.	.	PUNCT
ftr-400	312	1	the	the	DET
ftr-400	312	2	pooling	pooling	NOUN
ftr-400	312	3	of	of	ADP
ftr-400	312	4	coal	coal	NOUN
ftr-400	312	5	and	and	CCONJ
ftr-400	312	6	steel	steel	NOUN
ftr-400	312	7	production	production	NOUN
ftr-400	312	8	should	should	AUX
ftr-400	312	9	immediately	immediately	ADV
ftr-400	312	10	provide	provide	VERB
ftr-400	312	11	for	for	ADP
ftr-400	312	12	the	the	DET
ftr-400	312	13	setting	setting	NOUN
ftr-400	312	14	up	up	ADP
ftr-400	312	15	of	of	ADP
ftr-400	312	16	common	common	ADJ
ftr-400	312	17	foundations	foundation	NOUN
ftr-400	312	18	for	for	ADP
ftr-400	312	19	economic	economic	ADJ
ftr-400	312	20	development	development	NOUN
ftr-400	312	21	as	as	ADP
ftr-400	312	22	a	a	DET
ftr-400	312	23	first	first	ADJ
ftr-400	312	24	step	step	NOUN
ftr-400	312	25	in	in	ADP
ftr-400	312	26	the	the	DET
ftr-400	312	27	federation	federation	NOUN
ftr-400	312	28	of	of	ADP
ftr-400	312	29	europe	europe	PROPN
ftr-400	312	30	,	,	PUNCT
ftr-400	312	31	and	and	CCONJ
ftr-400	312	32	will	will	AUX
ftr-400	312	33	change	change	VERB
ftr-400	312	34	the	the	DET
ftr-400	312	35	destinies	destiny	NOUN
ftr-400	312	36	of	of	ADP
ftr-400	312	37	those	those	DET
ftr-400	312	38	regions	region	NOUN
ftr-400	312	39	which	which	PRON
ftr-400	312	40	have	have	AUX
ftr-400	312	41	long	long	ADV
ftr-400	312	42	been	be	AUX
ftr-400	312	43	devoted	devote	VERB
ftr-400	312	44	to	to	ADP
ftr-400	312	45	the	the	DET
ftr-400	312	46	manufacture	manufacture	NOUN
ftr-400	312	47	of	of	ADP
ftr-400	312	48	munitions	munition	NOUN
ftr-400	312	49	of	of	ADP
ftr-400	312	50	war	war	NOUN
ftr-400	312	51	,	,	PUNCT
ftr-400	312	52	of	of	ADP
ftr-400	312	53	which	which	PRON
ftr-400	312	54	they	they	PRON
ftr-400	312	55	have	have	AUX
ftr-400	312	56	been	be	AUX
ftr-400	312	57	the	the	DET
ftr-400	312	58	most	most	ADV
ftr-400	312	59	constant	constant	ADJ
ftr-400	312	60	victims	victim	NOUN
ftr-400	312	61	.	.	PUNCT
ftr-400	313	1	the	the	DET
ftr-400	313	2	solidarity	solidarity	NOUN
ftr-400	313	3	in	in	ADP
ftr-400	313	4	production	production	NOUN
ftr-400	313	5	thus	thus	ADV
ftr-400	313	6	established	establish	VERB
ftr-400	313	7	will	will	AUX
ftr-400	313	8	make	make	VERB
ftr-400	313	9	it	it	PRON
ftr-400	313	10	plain	plain	ADJ
ftr-400	313	11	that	that	SCONJ
ftr-400	313	12	any	any	DET
ftr-400	313	13	war	war	NOUN
ftr-400	313	14	between	between	ADP
ftr-400	313	15	france	france	PROPN
ftr-400	313	16	and	and	CCONJ
ftr-400	313	17	germany	germany	PROPN
ftr-400	313	18	becomes	become	VERB
ftr-400	313	19	not	not	PART
ftr-400	313	20	merely	merely	ADV
ftr-400	313	21	unthinkable	unthinkable	ADJ
ftr-400	313	22	,	,	PUNCT
ftr-400	313	23	but	but	CCONJ
ftr-400	313	24	materially	materially	ADV
ftr-400	313	25	impossible	impossible	ADJ
ftr-400	313	26	.	.	PUNCT
ftr-400	314	1	the	the	DET
ftr-400	314	2	setting	setting	NOUN
ftr-400	314	3	up	up	ADP
ftr-400	314	4	of	of	ADP
ftr-400	314	5	this	this	DET
ftr-400	314	6	powerful	powerful	ADJ
ftr-400	314	7	productive	productive	ADJ
ftr-400	314	8	unit	unit	NOUN
ftr-400	314	9	,	,	PUNCT
ftr-400	314	10	open	open	ADJ
ftr-400	314	11	to	to	ADP
ftr-400	314	12	all	all	DET
ftr-400	314	13	countries	country	NOUN
ftr-400	314	14	willing	willing	ADJ
ftr-400	314	15	to	to	PART
ftr-400	314	16	take	take	VERB
ftr-400	314	17	part	part	NOUN
ftr-400	314	18	and	and	CCONJ
ftr-400	314	19	bound	bind	VERB
ftr-400	314	20	ultimately	ultimately	ADV
ftr-400	314	21	to	to	PART
ftr-400	314	22	provide	provide	VERB
ftr-400	314	23	all	all	DET
ftr-400	314	24	the	the	DET
ftr-400	314	25	member	member	NOUN
ftr-400	314	26	countries	country	NOUN
ftr-400	314	27	with	with	ADP
ftr-400	314	28	the	the	DET
ftr-400	314	29	basic	basic	ADJ
ftr-400	314	30	elements	element	NOUN
ftr-400	314	31	of	of	ADP
ftr-400	314	32	industrial	industrial	ADJ
ftr-400	314	33	production	production	NOUN
ftr-400	314	34	on	on	ADP
ftr-400	314	35	the	the	DET
ftr-400	314	36	same	same	ADJ
ftr-400	314	37	terms	term	NOUN
ftr-400	314	38	,	,	PUNCT
ftr-400	314	39	will	will	AUX
ftr-400	314	40	lay	lay	VERB
ftr-400	314	41	a	a	DET
ftr-400	314	42	true	true	ADJ
ftr-400	314	43	foundation	foundation	NOUN
ftr-400	314	44	for	for	ADP
ftr-400	314	45	their	their	PRON
ftr-400	314	46	economic	economic	ADJ
ftr-400	314	47	unification	unification	NOUN
ftr-400	314	48	.	.	PUNCT
ftr-400	315	1	europa	europa	PROPN
ftr-400	315	2	,	,	PUNCT
ftr-400	315	3	the	the	DET
ftr-400	315	4	eu	eu	PROPN
ftr-400	315	5	at	at	ADP
ftr-400	315	6	a	a	DET
ftr-400	315	7	glance	glance	NOUN
ftr-400	315	8	,	,	PUNCT
ftr-400	315	9	declaration	declaration	NOUN
ftr-400	315	10	of	of	ADP
ftr-400	315	11	9	9	NUM
ftr-400	315	12	may	may	PROPN
ftr-400	315	13	1950	1950	NUM
ftr-400	315	14	,	,	PUNCT
ftr-400	315	15	at	at	ADP
ftr-400	315	16	http://europa.eu.int/abc/	http://europa.eu.int/abc/	NOUN
ftr-400	315	17	symbols/9	symbols/9	VERB
ftr-400	315	18	-	-	PUNCT
ftr-400	315	19	may	may	AUX
ftr-400	315	20	/	/	SYM
ftr-400	315	21	decl_en.htm	decl_en.htm	NOUN
ftr-400	315	22	.	.	PUNCT
ftr-400	316	1	56	56	NUM
ftr-400	316	2	.	.	PUNCT
ftr-400	316	3	eec	eec	PROPN
ftr-400	316	4	treaty	treaty	PROPN
ftr-400	316	5	,	,	PUNCT
ftr-400	316	6	supra	supra	PROPN
ftr-400	316	7	note	note	NOUN
ftr-400	316	8	4	4	NUM
ftr-400	316	9	,	,	PUNCT
ftr-400	316	10	at	at	ADP
ftr-400	316	11	preamble	preamble	NOUN
ftr-400	316	12	.	.	PUNCT
ftr-400	317	1	57	57	NUM
ftr-400	317	2	.	.	X
ftr-400	318	1	bermann	bermann	PROPN
ftr-400	318	2	,	,	PUNCT
ftr-400	318	3	supra	supra	PROPN
ftr-400	318	4	note	note	NOUN
ftr-400	318	5	10	10	NUM
ftr-400	318	6	,	,	PUNCT
ftr-400	318	7	at	at	ADP
ftr-400	318	8	17	17	NUM
ftr-400	318	9	.	.	PUNCT
ftr-400	319	1	58	58	NUM
ftr-400	319	2	.	.	PUNCT
ftr-400	320	1	i	i	PRON
ftr-400	320	2	d.	d.	PROPN
ftr-400	320	3	at	at	ADP
ftr-400	320	4	27	27	NUM
ftr-400	320	5	.	.	PUNCT
ftr-400	321	1	59	59	NUM
ftr-400	321	2	.	.	PUNCT
ftr-400	321	3	�	�	PROPN
ftr-400	321	4	it	it	PRON
ftr-400	321	5	was	be	AUX
ftr-400	321	6	loyalty	loyalty	NOUN
ftr-400	321	7	to	to	ADP
ftr-400	321	8	one	one	NUM
ftr-400	321	9	�	�	NOUN
ftr-400	321	10	s	s	PART
ftr-400	321	11	country	country	NOUN
ftr-400	321	12	that	that	PRON
ftr-400	321	13	moved	move	VERB
ftr-400	321	14	men	man	NOUN
ftr-400	321	15	,	,	PUNCT
ftr-400	321	16	whether	whether	SCONJ
ftr-400	321	17	radical	radical	ADJ
ftr-400	321	18	or	or	CCONJ
ftr-400	321	19	conservative	conservative	ADJ
ftr-400	321	20	,	,	PUNCT
ftr-400	321	21	and	and	CCONJ
ftr-400	321	22	one	one	NUM
ftr-400	321	23	�	�	NOUN
ftr-400	321	24	s	s	PART
ftr-400	321	25	country	country	NOUN
ftr-400	321	26	was	be	AUX
ftr-400	321	27	the	the	DET
ftr-400	321	28	state	state	NOUN
ftr-400	321	29	in	in	ADP
ftr-400	321	30	which	which	PRON
ftr-400	321	31	one	one	NUM
ftr-400	321	32	lived	live	VERB
ftr-400	321	33	,	,	PUNCT
ftr-400	321	34	not	not	PART
ftr-400	321	35	the	the	DET
ftr-400	321	36	thirteen	thirteen	NUM
ftr-400	321	37	more	more	ADJ
ftr-400	321	38	or	or	CCONJ
ftr-400	321	39	less	less	ADV
ftr-400	321	40	united	united	ADJ
ftr-400	321	41	states	state	NOUN
ftr-400	321	42	along	along	ADP
ftr-400	321	43	the	the	DET
ftr-400	321	44	atlantic	atlantic	PROPN
ftr-400	321	45	coast	coast	PROPN
ftr-400	321	46	.	.	PUNCT
ftr-400	322	1	�	�	PROPN
ftr-400	322	2	merrill	merrill	PROPN
ftr-400	322	3	jensen	jensen	PROPN
ftr-400	322	4	,	,	PUNCT
ftr-400	322	5	the	the	DET
ftr-400	322	6	articles	article	NOUN
ftr-400	322	7	of	of	ADP
ftr-400	322	8	confederation	confederation	NOUN
ftr-400	322	9	:	:	PUNCT
ftr-400	322	10	an	an	DET
ftr-400	322	11	interpretation	interpretation	NOUN
ftr-400	322	12	of	of	ADP
ftr-400	322	13	the	the	DET
ftr-400	322	14	social	social	ADJ
ftr-400	322	15	-	-	PUNCT
ftr-400	322	16	constitutional	constitutional	ADJ
ftr-400	322	17	history	history	NOUN
ftr-400	322	18	of	of	ADP
ftr-400	322	19	the	the	DET
ftr-400	322	20	american	american	PROPN
ftr-400	322	21	revolution	revolution	PROPN
ftr-400	322	22	1774	1774	NUM
ftr-400	322	23	-	-	SYM
ftr-400	322	24	1781	1781	NUM
ftr-400	322	25	,	,	PUNCT
ftr-400	322	26	at	at	ADP
ftr-400	322	27	163	163	NUM
ftr-400	322	28	(	(	PUNCT
ftr-400	322	29	1970	1970	NUM
ftr-400	322	30	)	)	PUNCT
ftr-400	322	31	.	.	PUNCT
ftr-400	322	32	believed	believe	VERB
ftr-400	322	33	that	that	SCONJ
ftr-400	322	34	economic	economic	ADJ
ftr-400	322	35	unity	unity	NOUN
ftr-400	322	36	would	would	AUX
ftr-400	322	37	be	be	AUX
ftr-400	322	38	the	the	DET
ftr-400	322	39	�	�	NOUN
ftr-400	322	40	leaven	leaven	NOUN
ftr-400	322	41	from	from	ADP
ftr-400	322	42	which	which	PRON
ftr-400	322	43	may	may	AUX
ftr-400	322	44	grow	grow	VERB
ftr-400	322	45	a	a	DET
ftr-400	322	46	wider	wide	ADJ
ftr-400	322	47	and	and	CCONJ
ftr-400	322	48	deeper	deep	ADJ
ftr-400	322	49	community	community	NOUN
ftr-400	322	50	between	between	ADP
ftr-400	322	51	countries.	countries.	NOUN
ftr-400	322	52	�	�	NOUN
ftr-400	322	53	55	55	NUM
ftr-400	322	54	the	the	DET
ftr-400	322	55	preamble	preamble	NOUN
ftr-400	322	56	to	to	ADP
ftr-400	322	57	the	the	DET
ftr-400	322	58	1957	1957	NUM
ftr-400	322	59	treaty	treaty	NOUN
ftr-400	322	60	establishing	establish	VERB
ftr-400	322	61	the	the	DET
ftr-400	322	62	european	european	ADJ
ftr-400	322	63	economic	economic	ADJ
ftr-400	322	64	community	community	NOUN
ftr-400	322	65	aspires	aspire	VERB
ftr-400	322	66	to	to	ADP
ftr-400	322	67	the	the	DET
ftr-400	322	68	achievement	achievement	NOUN
ftr-400	322	69	of	of	ADP
ftr-400	322	70	�	�	PROPN
ftr-400	322	71	an	an	DET
ftr-400	322	72	ever	ever	ADV
ftr-400	322	73	closer	close	ADJ
ftr-400	322	74	union	union	NOUN
ftr-400	322	75	among	among	ADP
ftr-400	322	76	the	the	DET
ftr-400	322	77	peoples	people	NOUN
ftr-400	322	78	of	of	ADP
ftr-400	322	79	europe.	europe.	PROPN
ftr-400	322	80	�	�	PROPN
ftr-400	322	81	56	56	NUM
ftr-400	322	82	the	the	DET
ftr-400	322	83	european	european	PROPN
ftr-400	322	84	economic	economic	ADJ
ftr-400	322	85	community	community	NOUN
ftr-400	322	86	has	have	AUX
ftr-400	322	87	evolved	evolve	VERB
ftr-400	322	88	from	from	ADP
ftr-400	322	89	a	a	DET
ftr-400	322	90	�	�	PROPN
ftr-400	322	91	common	common	ADJ
ftr-400	322	92	market	market	NOUN
ftr-400	322	93	�	�	PROPN
ftr-400	322	94	to	to	ADP
ftr-400	322	95	an	an	DET
ftr-400	322	96	�	�	NOUN
ftr-400	322	97	internal	internal	ADJ
ftr-400	322	98	market	market	NOUN
ftr-400	322	99	�	�	PROPN
ftr-400	322	100	to	to	ADP
ftr-400	322	101	an	an	DET
ftr-400	322	102	�	�	NOUN
ftr-400	322	103	economic	economic	ADJ
ftr-400	322	104	and	and	CCONJ
ftr-400	322	105	monetary	monetary	ADJ
ftr-400	322	106	union	union	PROPN
ftr-400	322	107	�	�	PROPN
ftr-400	322	108	to	to	ADP
ftr-400	322	109	a	a	DET
ftr-400	322	110	�	�	PROPN
ftr-400	322	111	european	european	ADJ
ftr-400	322	112	union.	union.	PROPN
ftr-400	322	113	�	�	PROPN
ftr-400	322	114	57	57	NUM
ftr-400	322	115	it	it	PRON
ftr-400	322	116	�	�	NOUN
ftr-400	322	117	represents	represent	VERB
ftr-400	322	118	the	the	DET
ftr-400	322	119	most	most	ADV
ftr-400	322	120	ambitious	ambitious	ADJ
ftr-400	322	121	example	example	NOUN
ftr-400	322	122	of	of	ADP
ftr-400	322	123	deliberate	deliberate	ADJ
ftr-400	322	124	political	political	ADJ
ftr-400	322	125	and	and	CCONJ
ftr-400	322	126	economic	economic	ADJ
ftr-400	322	127	integration	integration	NOUN
ftr-400	322	128	in	in	ADP
ftr-400	322	129	recent	recent	ADJ
ftr-400	322	130	times	time	NOUN
ftr-400	322	131	,	,	PUNCT
ftr-400	322	132	�	�	PROPN
ftr-400	322	133	having	having	AUX
ftr-400	322	134	created	create	VERB
ftr-400	322	135	a	a	DET
ftr-400	322	136	�	�	NOUN
ftr-400	322	137	fully	fully	ADV
ftr-400	322	138	-	-	PUNCT
ftr-400	322	139	developed	develop	VERB
ftr-400	322	140	form	form	NOUN
ftr-400	322	141	of	of	ADP
ftr-400	322	142	federation	federation	NOUN
ftr-400	322	143	in	in	ADP
ftr-400	322	144	a	a	DET
ftr-400	322	145	matter	matter	NOUN
ftr-400	322	146	of	of	ADP
ftr-400	322	147	three	three	NUM
ftr-400	322	148	to	to	PART
ftr-400	322	149	four	four	NUM
ftr-400	322	150	decades.	decades.	ADJ
ftr-400	322	151	�	�	PROPN
ftr-400	322	152	58	58	NUM
ftr-400	322	153	the	the	DET
ftr-400	322	154	united	united	PROPN
ftr-400	322	155	states	states	PROPN
ftr-400	322	156	�	�	PROPN
ftr-400	322	157	s	s	PART
ftr-400	322	158	form	form	NOUN
ftr-400	322	159	of	of	ADP
ftr-400	322	160	federalism	federalism	NOUN
ftr-400	322	161	has	have	AUX
ftr-400	322	162	also	also	ADV
ftr-400	322	163	evolved	evolve	VERB
ftr-400	322	164	but	but	CCONJ
ftr-400	322	165	over	over	ADP
ftr-400	322	166	the	the	DET
ftr-400	322	167	last	last	ADJ
ftr-400	322	168	two	two	NUM
ftr-400	322	169	hundred	hundred	NUM
ftr-400	322	170	years	year	NOUN
ftr-400	322	171	.	.	PUNCT
ftr-400	323	1	some	some	PRON
ftr-400	323	2	have	have	AUX
ftr-400	323	3	forgotten	forget	VERB
ftr-400	323	4	how	how	SCONJ
ftr-400	323	5	powerful	powerful	ADJ
ftr-400	323	6	the	the	DET
ftr-400	323	7	individual	individual	ADJ
ftr-400	323	8	states	state	NOUN
ftr-400	323	9	were	be	AUX
ftr-400	323	10	before	before	ADP
ftr-400	323	11	the	the	DET
ftr-400	323	12	founding	founding	NOUN
ftr-400	323	13	of	of	ADP
ftr-400	323	14	the	the	DET
ftr-400	323	15	united	united	PROPN
ftr-400	323	16	states.59	states.59	PROPN
ftr-400	323	17	the	the	DET
ftr-400	323	18	states	state	NOUN
ftr-400	323	19	printed	print	VERB
ftr-400	323	20	their	their	PRON
ftr-400	323	21	2005	2005	NUM
ftr-400	323	22	]	]	PUNCT
ftr-400	323	23	tax	tax	NOUN
ftr-400	323	24	discrimination	discrimination	NOUN
ftr-400	323	25	59	59	NUM
ftr-400	323	26	60	60	NUM
ftr-400	323	27	.	.	PUNCT
ftr-400	324	1	jeffrey	jeffrey	PROPN
ftr-400	324	2	c.	c.	PROPN
ftr-400	324	3	cohen	cohen	PROPN
ftr-400	324	4	,	,	PUNCT
ftr-400	324	5	politics	politic	NOUN
ftr-400	324	6	and	and	CCONJ
ftr-400	324	7	economic	economic	ADJ
ftr-400	324	8	policy	policy	NOUN
ftr-400	324	9	in	in	ADP
ftr-400	324	10	the	the	DET
ftr-400	324	11	united	united	PROPN
ftr-400	324	12	states	states	PROPN
ftr-400	324	13	36	36	NUM
ftr-400	324	14	(	(	PUNCT
ftr-400	324	15	1997	1997	NUM
ftr-400	324	16	)	)	PUNCT
ftr-400	324	17	.	.	PUNCT
ftr-400	325	1	61	61	NUM
ftr-400	325	2	.	.	PUNCT
ftr-400	326	1	see	see	VERB
ftr-400	326	2	ira	ira	PROPN
ftr-400	326	3	mickenberg	mickenberg	PROPN
ftr-400	326	4	,	,	PUNCT
ftr-400	326	5	abusing	abuse	VERB
ftr-400	326	6	the	the	DET
ftr-400	326	7	exceptions	exception	NOUN
ftr-400	326	8	and	and	CCONJ
ftr-400	326	9	regulations	regulation	NOUN
ftr-400	326	10	clause	clause	NOUN
ftr-400	326	11	:	:	PUNCT
ftr-400	326	12	legislative	legislative	ADJ
ftr-400	326	13	attempts	attempt	NOUN
ftr-400	326	14	to	to	PART
ftr-400	326	15	divest	divest	VERB
ftr-400	326	16	the	the	DET
ftr-400	326	17	supreme	supreme	PROPN
ftr-400	326	18	court	court	PROPN
ftr-400	326	19	of	of	ADP
ftr-400	326	20	appellate	appellate	ADJ
ftr-400	326	21	jurisdiction	jurisdiction	NOUN
ftr-400	326	22	,	,	PUNCT
ftr-400	326	23	32	32	NUM
ftr-400	326	24	am	am	NOUN
ftr-400	326	25	.	.	PUNCT
ftr-400	327	1	u.	u.	PROPN
ftr-400	327	2	l.	l.	PROPN
ftr-400	327	3	rev	rev	PROPN
ftr-400	327	4	.	.	PROPN
ftr-400	327	5	497	497	NUM
ftr-400	327	6	,	,	PUNCT
ftr-400	327	7	511	511	NUM
ftr-400	327	8	(	(	PUNCT
ftr-400	327	9	1983	1983	NUM
ftr-400	327	10	)	)	PUNCT
ftr-400	327	11	.	.	PUNCT
ftr-400	328	1	62	62	NUM
ftr-400	328	2	.	.	PUNCT
ftr-400	329	1	lawrence	lawrence	PROPN
ftr-400	329	2	d.	d.	PROPN
ftr-400	329	3	cress	cress	NOUN
ftr-400	329	4	,	,	PUNCT
ftr-400	329	5	citizens	citizen	NOUN
ftr-400	329	6	in	in	ADP
ftr-400	329	7	arms	arm	NOUN
ftr-400	329	8	63	63	NUM
ftr-400	329	9	(	(	PUNCT
ftr-400	329	10	1982	1982	NUM
ftr-400	329	11	)	)	PUNCT
ftr-400	329	12	.	.	PUNCT
ftr-400	330	1	63	63	NUM
ftr-400	330	2	.	.	PUNCT
ftr-400	330	3	joseph	joseph	PROPN
ftr-400	330	4	m.	m.	PROPN
ftr-400	330	5	lynch	lynch	PROPN
ftr-400	330	6	,	,	PUNCT
ftr-400	330	7	negotiating	negotiate	VERB
ftr-400	330	8	the	the	DET
ftr-400	330	9	constitution	constitution	NOUN
ftr-400	330	10	:	:	PUNCT
ftr-400	330	11	the	the	DET
ftr-400	330	12	earliest	early	ADJ
ftr-400	330	13	debates	debate	NOUN
ftr-400	330	14	over	over	ADP
ftr-400	330	15	original	original	ADJ
ftr-400	330	16	intent	intent	NOUN
ftr-400	330	17	1	1	NUM
ftr-400	330	18	(	(	PUNCT
ftr-400	330	19	1999	1999	NUM
ftr-400	330	20	)	)	PUNCT
ftr-400	330	21	(	(	PUNCT
ftr-400	330	22	citing	cite	VERB
ftr-400	330	23	the	the	DET
ftr-400	330	24	federalist	federalist	NOUN
ftr-400	330	25	no	no	NOUN
ftr-400	330	26	.	.	PROPN
ftr-400	330	27	45	45	NUM
ftr-400	330	28	,	,	PUNCT
ftr-400	330	29	at	at	ADP
ftr-400	330	30	308	308	NUM
ftr-400	330	31	,	,	PUNCT
ftr-400	330	32	313	313	NUM
ftr-400	330	33	(	(	PUNCT
ftr-400	330	34	james	james	PROPN
ftr-400	330	35	madison	madison	PROPN
ftr-400	330	36	)	)	PUNCT
ftr-400	330	37	)	)	PUNCT
ftr-400	330	38	.	.	PUNCT
ftr-400	331	1	64	64	NUM
ftr-400	331	2	.	.	PUNCT
ftr-400	331	3	klaus	klaus	NOUN
ftr-400	331	4	-	-	PUNCT
ftr-400	331	5	dieter	dieter	NOUN
ftr-400	331	6	borchardt	borchardt	ADJ
ftr-400	331	7	,	,	PUNCT
ftr-400	331	8	european	european	ADJ
ftr-400	331	9	integration	integration	NOUN
ftr-400	331	10	:	:	PUNCT
ftr-400	331	11	the	the	DET
ftr-400	331	12	origins	origin	NOUN
ftr-400	331	13	and	and	CCONJ
ftr-400	331	14	growth	growth	NOUN
ftr-400	331	15	of	of	ADP
ftr-400	331	16	the	the	DET
ftr-400	331	17	european	european	PROPN
ftr-400	331	18	union	union	PROPN
ftr-400	331	19	26	26	NUM
ftr-400	331	20	(	(	PUNCT
ftr-400	331	21	1995	1995	NUM
ftr-400	331	22	)	)	PUNCT
ftr-400	332	1	[	[	X
ftr-400	332	2	hereinafter	hereinafter	NOUN
ftr-400	332	3	european	european	ADJ
ftr-400	332	4	integration	integration	NOUN
ftr-400	332	5	]	]	PUNCT
ftr-400	332	6	.	.	PUNCT
ftr-400	333	1	community	community	NOUN
ftr-400	333	2	law	law	NOUN
ftr-400	333	3	either	either	ADV
ftr-400	333	4	has	have	VERB
ftr-400	333	5	direct	direct	ADJ
ftr-400	333	6	internal	internal	ADJ
ftr-400	333	7	effect	effect	NOUN
ftr-400	333	8	as	as	ADP
ftr-400	333	9	law	law	NOUN
ftr-400	333	10	in	in	ADP
ftr-400	333	11	the	the	DET
ftr-400	333	12	member	member	NOUN
ftr-400	333	13	states	state	NOUN
ftr-400	333	14	or	or	CCONJ
ftr-400	333	15	requires	require	VERB
ftr-400	333	16	the	the	DET
ftr-400	333	17	member	member	NOUN
ftr-400	333	18	states	state	NOUN
ftr-400	333	19	to	to	PART
ftr-400	333	20	implement	implement	VERB
ftr-400	333	21	the	the	DET
ftr-400	333	22	legislation	legislation	NOUN
ftr-400	333	23	domestically	domestically	ADV
ftr-400	333	24	.	.	PUNCT
ftr-400	334	1	eec	eec	PROPN
ftr-400	334	2	treaty	treaty	PROPN
ftr-400	334	3	,	,	PUNCT
ftr-400	334	4	supra	supra	PROPN
ftr-400	334	5	note	note	PROPN
ftr-400	334	6	4	4	NUM
ftr-400	334	7	,	,	PUNCT
ftr-400	334	8	arts	art	NOUN
ftr-400	334	9	.	.	PUNCT
ftr-400	335	1	5	5	NUM
ftr-400	335	2	,	,	PUNCT
ftr-400	335	3	189	189	NUM
ftr-400	335	4	(	(	PUNCT
ftr-400	335	5	now	now	ADV
ftr-400	335	6	arts	art	NOUN
ftr-400	335	7	.	.	PUNCT
ftr-400	336	1	10	10	NUM
ftr-400	336	2	,	,	PUNCT
ftr-400	336	3	249	249	NUM
ftr-400	336	4	)	)	PUNCT
ftr-400	336	5	.	.	PUNCT
ftr-400	337	1	65	65	NUM
ftr-400	337	2	.	.	PUNCT
ftr-400	337	3	case	case	NOUN
ftr-400	337	4	26/62	26/62	NUM
ftr-400	337	5	,	,	PUNCT
ftr-400	337	6	van	van	PROPN
ftr-400	337	7	gend	gend	NOUN
ftr-400	337	8	en	en	PROPN
ftr-400	337	9	loos	loo	NOUN
ftr-400	337	10	v.	v.	PROPN
ftr-400	337	11	nederlandse	nederlandse	PROPN
ftr-400	337	12	administratie	administratie	PROPN
ftr-400	337	13	der	der	PROPN
ftr-400	337	14	belastingen	belastingen	PROPN
ftr-400	337	15	,	,	PUNCT
ftr-400	337	16	1963	1963	NUM
ftr-400	337	17	e.c.r	e.c.r	ADJ
ftr-400	337	18	.	.	PUNCT
ftr-400	338	1	1	1	X
ftr-400	338	2	.	.	X
ftr-400	338	3	the	the	DET
ftr-400	338	4	doctrines	doctrine	NOUN
ftr-400	338	5	of	of	ADP
ftr-400	338	6	direct	direct	ADJ
ftr-400	338	7	applicability	applicability	NOUN
ftr-400	338	8	,	,	PUNCT
ftr-400	338	9	direct	direct	ADJ
ftr-400	338	10	effect	effect	NOUN
ftr-400	338	11	,	,	PUNCT
ftr-400	338	12	and	and	CCONJ
ftr-400	338	13	supremacy	supremacy	NOUN
ftr-400	338	14	not	not	PART
ftr-400	338	15	only	only	ADV
ftr-400	338	16	describe	describe	VERB
ftr-400	338	17	legal	legal	ADJ
ftr-400	338	18	relationships	relationship	NOUN
ftr-400	338	19	,	,	PUNCT
ftr-400	338	20	but	but	CCONJ
ftr-400	338	21	actually	actually	ADV
ftr-400	338	22	demand	demand	VERB
ftr-400	338	23	member	member	NOUN
ftr-400	338	24	state	state	NOUN
ftr-400	338	25	action	action	NOUN
ftr-400	338	26	.	.	PUNCT
ftr-400	339	1	these	these	DET
ftr-400	339	2	doctrines	doctrine	NOUN
ftr-400	339	3	�	�	VERB
ftr-400	339	4	essentially	essentially	ADV
ftr-400	339	5	require	require	VERB
ftr-400	339	6	,	,	PUNCT
ftr-400	339	7	respectively	respectively	ADV
ftr-400	339	8	,	,	PUNCT
ftr-400	339	9	that	that	SCONJ
ftr-400	339	10	national	national	ADJ
ftr-400	339	11	institutions	institution	NOUN
ftr-400	339	12	recognize	recognize	VERB
ftr-400	339	13	community	community	NOUN
ftr-400	339	14	measures	measure	NOUN
ftr-400	339	15	as	as	ADP
ftr-400	339	16	law	law	NOUN
ftr-400	339	17	,	,	PUNCT
ftr-400	339	18	effectuate	effectuate	VERB
ftr-400	339	19	those	those	DET
ftr-400	339	20	measures	measure	NOUN
ftr-400	339	21	at	at	ADP
ftr-400	339	22	the	the	DET
ftr-400	339	23	request	request	NOUN
ftr-400	339	24	of	of	ADP
ftr-400	339	25	private	private	ADJ
ftr-400	339	26	parties	party	NOUN
ftr-400	339	27	wherever	wherever	SCONJ
ftr-400	339	28	appropriate	appropriate	ADJ
ftr-400	339	29	,	,	PUNCT
ftr-400	339	30	and	and	CCONJ
ftr-400	339	31	prefer	prefer	VERB
ftr-400	339	32	claims	claim	NOUN
ftr-400	339	33	based	base	VERB
ftr-400	339	34	on	on	ADP
ftr-400	339	35	community	community	NOUN
ftr-400	339	36	law	law	NOUN
ftr-400	339	37	to	to	ADP
ftr-400	339	38	those	those	PRON
ftr-400	339	39	based	base	VERB
ftr-400	339	40	on	on	ADP
ftr-400	339	41	member	member	NOUN
ftr-400	339	42	state	state	NOUN
ftr-400	339	43	law	law	NOUN
ftr-400	339	44	whenever	whenever	SCONJ
ftr-400	339	45	a	a	DET
ftr-400	339	46	choice	choice	NOUN
ftr-400	339	47	must	must	AUX
ftr-400	339	48	be	be	AUX
ftr-400	339	49	made	make	VERB
ftr-400	339	50	.	.	PUNCT
ftr-400	340	1	�	�	PROPN
ftr-400	340	2	bermann	bermann	PROPN
ftr-400	340	3	,	,	PUNCT
ftr-400	340	4	supra	supra	PROPN
ftr-400	340	5	note	note	PROPN
ftr-400	340	6	14	14	NUM
ftr-400	340	7	,	,	PUNCT
ftr-400	340	8	at	at	ADP
ftr-400	340	9	349	349	NUM
ftr-400	340	10	.	.	PUNCT
ftr-400	341	1	66	66	NUM
ftr-400	341	2	.	.	PUNCT
ftr-400	342	1	case	case	NOUN
ftr-400	342	2	26/62	26/62	NUM
ftr-400	342	3	,	,	PUNCT
ftr-400	342	4	van	van	PROPN
ftr-400	342	5	gend	gend	NOUN
ftr-400	342	6	en	en	PROPN
ftr-400	342	7	loos	loo	NOUN
ftr-400	342	8	v.	v.	PROPN
ftr-400	342	9	nederlandse	nederlandse	PROPN
ftr-400	342	10	administratie	administratie	PROPN
ftr-400	342	11	der	der	PROPN
ftr-400	342	12	belastingen	belastingen	PROPN
ftr-400	342	13	,	,	PUNCT
ftr-400	342	14	1963	1963	NUM
ftr-400	342	15	e.c.r	e.c.r	ADJ
ftr-400	342	16	.	.	PUNCT
ftr-400	342	17	1	1	NUM
ftr-400	342	18	,	,	PUNCT
ftr-400	342	19	¶	¶	NOUN
ftr-400	342	20	9	9	NUM
ftr-400	342	21	.	.	NOUN
ftr-400	342	22	67	67	NUM
ftr-400	342	23	.	.	PUNCT
ftr-400	343	1	i	i	PRON
ftr-400	343	2	d.	d.	PROPN
ftr-400	343	3	¶	¶	PROPN
ftr-400	343	4	10	10	NUM
ftr-400	343	5	.	.	PUNCT
ftr-400	344	1	own	own	ADJ
ftr-400	344	2	currency,60	currency,60	NOUN
ftr-400	344	3	had	have	VERB
ftr-400	344	4	their	their	PRON
ftr-400	344	5	own	own	ADJ
ftr-400	344	6	courts,61	courts,61	NOUN
ftr-400	344	7	and	and	CCONJ
ftr-400	344	8	formed	form	VERB
ftr-400	344	9	their	their	PRON
ftr-400	344	10	own	own	ADJ
ftr-400	344	11	militia.62	militia.62	PROPN
ftr-400	344	12	james	james	PROPN
ftr-400	344	13	madison	madison	PROPN
ftr-400	344	14	�	�	PROPN
ftr-400	344	15	s	s	PART
ftr-400	344	16	basic	basic	ADJ
ftr-400	344	17	thesis	thesis	NOUN
ftr-400	344	18	in	in	ADP
ftr-400	344	19	the	the	DET
ftr-400	344	20	federalist	federalist	NOUN
ftr-400	344	21	was	be	AUX
ftr-400	344	22	that	that	SCONJ
ftr-400	344	23	�	�	VERB
ftr-400	344	24	the	the	DET
ftr-400	344	25	powers	power	NOUN
ftr-400	344	26	delegated	delegate	VERB
ftr-400	344	27	by	by	ADP
ftr-400	344	28	the	the	DET
ftr-400	344	29	proposed	propose	VERB
ftr-400	344	30	constitution	constitution	NOUN
ftr-400	344	31	to	to	ADP
ftr-400	344	32	the	the	DET
ftr-400	344	33	federal	federal	ADJ
ftr-400	344	34	government	government	NOUN
ftr-400	344	35	,	,	PUNCT
ftr-400	344	36	are	be	AUX
ftr-400	344	37	few	few	ADJ
ftr-400	344	38	and	and	CCONJ
ftr-400	344	39	defined	define	VERB
ftr-400	344	40	.	.	PUNCT
ftr-400	345	1	those	those	PRON
ftr-400	345	2	which	which	PRON
ftr-400	345	3	are	be	AUX
ftr-400	345	4	to	to	PART
ftr-400	345	5	remain	remain	VERB
ftr-400	345	6	in	in	ADP
ftr-400	345	7	the	the	DET
ftr-400	345	8	state	state	NOUN
ftr-400	345	9	governments	government	NOUN
ftr-400	345	10	are	be	AUX
ftr-400	345	11	numerous	numerous	ADJ
ftr-400	345	12	and	and	CCONJ
ftr-400	345	13	indefinite.	indefinite.	ADJ
ftr-400	345	14	�	�	PROPN
ftr-400	345	15	63	63	NUM
ftr-400	345	16	admittedly	admittedly	ADV
ftr-400	345	17	,	,	PUNCT
ftr-400	345	18	these	these	DET
ftr-400	345	19	individual	individual	ADJ
ftr-400	345	20	states	state	NOUN
ftr-400	345	21	did	do	AUX
ftr-400	345	22	not	not	PART
ftr-400	345	23	have	have	VERB
ftr-400	345	24	the	the	DET
ftr-400	345	25	duration	duration	NOUN
ftr-400	345	26	of	of	ADP
ftr-400	345	27	independent	independent	ADJ
ftr-400	345	28	history	history	NOUN
ftr-400	345	29	that	that	PRON
ftr-400	345	30	the	the	DET
ftr-400	345	31	member	member	NOUN
ftr-400	345	32	states	state	NOUN
ftr-400	345	33	possessed	possess	VERB
ftr-400	345	34	at	at	ADP
ftr-400	345	35	the	the	DET
ftr-400	345	36	formation	formation	NOUN
ftr-400	345	37	of	of	ADP
ftr-400	345	38	the	the	DET
ftr-400	345	39	european	european	ADJ
ftr-400	345	40	economic	economic	ADJ
ftr-400	345	41	community	community	NOUN
ftr-400	345	42	.	.	PUNCT
ftr-400	346	1	a.	a.	NOUN
ftr-400	347	1	the	the	DET
ftr-400	347	2	legislative	legislative	ADJ
ftr-400	347	3	branch	branch	NOUN
ftr-400	347	4	the	the	DET
ftr-400	347	5	eec	eec	PROPN
ftr-400	347	6	treaty	treaty	NOUN
ftr-400	347	7	established	establish	VERB
ftr-400	347	8	an	an	DET
ftr-400	347	9	institutional	institutional	ADJ
ftr-400	347	10	system	system	NOUN
ftr-400	347	11	that	that	PRON
ftr-400	347	12	enables	enable	VERB
ftr-400	347	13	the	the	DET
ftr-400	347	14	community	community	NOUN
ftr-400	347	15	to	to	PART
ftr-400	347	16	enact	enact	VERB
ftr-400	347	17	legislation	legislation	NOUN
ftr-400	347	18	that	that	PRON
ftr-400	347	19	is	be	AUX
ftr-400	347	20	equally	equally	ADV
ftr-400	347	21	binding	binding	ADJ
ftr-400	347	22	on	on	ADP
ftr-400	347	23	all	all	DET
ftr-400	347	24	its	its	PRON
ftr-400	347	25	members.64	members.64	NOUN
ftr-400	347	26	after	after	ADP
ftr-400	347	27	the	the	DET
ftr-400	347	28	european	european	PROPN
ftr-400	347	29	court	court	PROPN
ftr-400	347	30	of	of	ADP
ftr-400	347	31	justice	justice	PROPN
ftr-400	347	32	�	�	PROPN
ftr-400	347	33	s	s	PART
ftr-400	347	34	landmark	landmark	NOUN
ftr-400	347	35	decision	decision	NOUN
ftr-400	347	36	on	on	ADP
ftr-400	347	37	direct	direct	ADJ
ftr-400	347	38	applicability	applicability	NOUN
ftr-400	347	39	,	,	PUNCT
ftr-400	347	40	it	it	PRON
ftr-400	347	41	is	be	AUX
ftr-400	347	42	understood	understand	VERB
ftr-400	347	43	that	that	SCONJ
ftr-400	347	44	the	the	DET
ftr-400	347	45	treaty	treaty	NOUN
ftr-400	347	46	grants	grant	VERB
ftr-400	347	47	rights	right	NOUN
ftr-400	347	48	and	and	CCONJ
ftr-400	347	49	imposes	impose	VERB
ftr-400	347	50	obligations	obligation	NOUN
ftr-400	347	51	on	on	ADP
ftr-400	347	52	individuals	individual	NOUN
ftr-400	347	53	,	,	PUNCT
ftr-400	347	54	member	member	NOUN
ftr-400	347	55	states	state	NOUN
ftr-400	347	56	,	,	PUNCT
ftr-400	347	57	and	and	CCONJ
ftr-400	347	58	community	community	NOUN
ftr-400	347	59	institutions.65	institutions.65	PROPN
ftr-400	347	60	�	�	PROPN
ftr-400	348	1	[	[	NOUN
ftr-400	348	2	t]his	t]his	DET
ftr-400	348	3	treaty	treaty	NOUN
ftr-400	348	4	is	be	AUX
ftr-400	348	5	more	more	ADJ
ftr-400	348	6	than	than	ADP
ftr-400	348	7	an	an	DET
ftr-400	348	8	agreement	agreement	NOUN
ftr-400	348	9	which	which	PRON
ftr-400	348	10	merely	merely	ADV
ftr-400	348	11	creates	create	VERB
ftr-400	348	12	mutual	mutual	ADJ
ftr-400	348	13	obligations	obligation	NOUN
ftr-400	348	14	between	between	ADP
ftr-400	348	15	the	the	DET
ftr-400	348	16	contracting	contracting	NOUN
ftr-400	348	17	states.	states.	PROPN
ftr-400	348	18	�	�	PROPN
ftr-400	348	19	66	66	NUM
ftr-400	348	20	instead	instead	ADV
ftr-400	348	21	,	,	PUNCT
ftr-400	348	22	�	�	PROPN
ftr-400	348	23	the	the	DET
ftr-400	348	24	community	community	NOUN
ftr-400	348	25	constitutes	constitute	VERB
ftr-400	348	26	a	a	DET
ftr-400	348	27	new	new	ADJ
ftr-400	348	28	legal	legal	ADJ
ftr-400	348	29	order	order	NOUN
ftr-400	348	30	of	of	ADP
ftr-400	348	31	international	international	ADJ
ftr-400	348	32	law	law	NOUN
ftr-400	348	33	for	for	ADP
ftr-400	348	34	.	.	PUNCT
ftr-400	348	35	.	.	PUNCT
ftr-400	349	1	.	.	PUNCT
ftr-400	350	1	which	which	PRON
ftr-400	350	2	the	the	DET
ftr-400	350	3	states	state	NOUN
ftr-400	350	4	have	have	AUX
ftr-400	350	5	limited	limit	VERB
ftr-400	350	6	their	their	PRON
ftr-400	350	7	sovereign	sovereign	ADJ
ftr-400	350	8	rights	right	NOUN
ftr-400	350	9	.	.	PUNCT
ftr-400	351	1	.	.	PUNCT
ftr-400	351	2	.	.	PUNCT
ftr-400	352	1	.	.	PUNCT
ftr-400	353	1	�	�	PROPN
ftr-400	353	2	67	67	NUM
ftr-400	353	3	community	community	NOUN
ftr-400	353	4	law	law	NOUN
ftr-400	353	5	is	be	AUX
ftr-400	353	6	comprised	comprise	VERB
ftr-400	353	7	of	of	ADP
ftr-400	353	8	basic	basic	ADJ
ftr-400	353	9	legislation	legislation	NOUN
ftr-400	353	10	,	,	PUNCT
ftr-400	353	11	including	include	VERB
ftr-400	353	12	the	the	DET
ftr-400	353	13	treaties	treaty	NOUN
ftr-400	353	14	and	and	CCONJ
ftr-400	353	15	their	their	PRON
ftr-400	353	16	protocols	protocol	NOUN
ftr-400	353	17	,	,	PUNCT
ftr-400	353	18	and	and	CCONJ
ftr-400	353	19	secondary	secondary	ADJ
ftr-400	353	20	60	60	NUM
ftr-400	353	21	florida	florida	PROPN
ftr-400	353	22	tax	tax	NOUN
ftr-400	353	23	review	review	NOUN
ftr-400	353	24	[	[	X
ftr-400	353	25	vol.7:2	vol.7:2	NOUN
ftr-400	353	26	68	68	NUM
ftr-400	353	27	.	.	PUNCT
ftr-400	354	1	tracy	tracy	PROPN
ftr-400	354	2	a.	a.	PROPN
ftr-400	354	3	kaye	kaye	PROPN
ftr-400	354	4	,	,	PUNCT
ftr-400	354	5	european	european	ADJ
ftr-400	354	6	tax	tax	NOUN
ftr-400	354	7	harmonization	harmonization	NOUN
ftr-400	354	8	and	and	CCONJ
ftr-400	354	9	the	the	DET
ftr-400	354	10	implications	implication	NOUN
ftr-400	354	11	for	for	ADP
ftr-400	354	12	u.s	u.s	PROPN
ftr-400	354	13	.	.	PROPN
ftr-400	354	14	tax	tax	NOUN
ftr-400	354	15	policy	policy	NOUN
ftr-400	354	16	,	,	PUNCT
ftr-400	354	17	19	19	NUM
ftr-400	354	18	b.c	b.c	PROPN
ftr-400	354	19	.	.	PROPN
ftr-400	354	20	int	int	PROPN
ftr-400	354	21	�	�	PROPN
ftr-400	354	22	l	l	PROPN
ftr-400	354	23	&	&	CCONJ
ftr-400	354	24	comp	comp	PROPN
ftr-400	354	25	.	.	PUNCT
ftr-400	355	1	l.	l.	PROPN
ftr-400	355	2	rev	rev	PROPN
ftr-400	355	3	.	.	PROPN
ftr-400	355	4	109	109	NUM
ftr-400	355	5	,	,	PUNCT
ftr-400	355	6	122	122	NUM
ftr-400	355	7	(	(	PUNCT
ftr-400	355	8	1996	1996	NUM
ftr-400	355	9	)	)	PUNCT
ftr-400	356	1	[	[	X
ftr-400	356	2	hereinafter	hereinafter	NOUN
ftr-400	356	3	kaye	kaye	NOUN
ftr-400	356	4	,	,	PUNCT
ftr-400	356	5	european	european	ADJ
ftr-400	356	6	tax	tax	NOUN
ftr-400	356	7	harmonization	harmonization	NOUN
ftr-400	356	8	]	]	PUNCT
ftr-400	356	9	.	.	PUNCT
ftr-400	357	1	secondary	secondary	ADJ
ftr-400	357	2	community	community	NOUN
ftr-400	357	3	legislation	legislation	NOUN
ftr-400	357	4	consists	consist	VERB
ftr-400	357	5	of	of	ADP
ftr-400	357	6	regulations	regulation	NOUN
ftr-400	357	7	,	,	PUNCT
ftr-400	357	8	directives	directive	NOUN
ftr-400	357	9	,	,	PUNCT
ftr-400	357	10	decisions	decision	NOUN
ftr-400	357	11	,	,	PUNCT
ftr-400	357	12	recommendations	recommendation	NOUN
ftr-400	357	13	,	,	PUNCT
ftr-400	357	14	and	and	CCONJ
ftr-400	357	15	opinions	opinion	NOUN
ftr-400	357	16	.	.	PUNCT
ftr-400	358	1	ec	ec	PROPN
ftr-400	358	2	treaty	treaty	PROPN
ftr-400	358	3	,	,	PUNCT
ftr-400	358	4	supra	supra	PROPN
ftr-400	358	5	note	note	PROPN
ftr-400	358	6	15	15	NUM
ftr-400	358	7	,	,	PUNCT
ftr-400	358	8	art	art	NOUN
ftr-400	358	9	.	.	PUNCT
ftr-400	359	1	249	249	NUM
ftr-400	359	2	.	.	X
ftr-400	360	1	69	69	NUM
ftr-400	360	2	.	.	PUNCT
ftr-400	361	1	bermann	bermann	PROPN
ftr-400	361	2	,	,	PUNCT
ftr-400	361	3	supra	supra	PROPN
ftr-400	361	4	note	note	NOUN
ftr-400	361	5	10	10	NUM
ftr-400	361	6	,	,	PUNCT
ftr-400	361	7	at	at	ADP
ftr-400	361	8	34	34	NUM
ftr-400	361	9	;	;	PUNCT
ftr-400	361	10	hartley	hartley	PROPN
ftr-400	361	11	,	,	PUNCT
ftr-400	361	12	supra	supra	PROPN
ftr-400	361	13	note	note	PROPN
ftr-400	361	14	40	40	NUM
ftr-400	361	15	,	,	PUNCT
ftr-400	361	16	at	at	ADP
ftr-400	361	17	41	41	NUM
ftr-400	361	18	;	;	PUNCT
ftr-400	361	19	see	see	VERB
ftr-400	361	20	also	also	ADV
ftr-400	361	21	ec	ec	PROPN
ftr-400	361	22	treaty	treaty	NOUN
ftr-400	361	23	,	,	PUNCT
ftr-400	361	24	supra	supra	PROPN
ftr-400	361	25	note	note	PROPN
ftr-400	361	26	15	15	NUM
ftr-400	361	27	,	,	PUNCT
ftr-400	361	28	art	art	NOUN
ftr-400	361	29	.	.	PUNCT
ftr-400	362	1	7	7	X
ftr-400	362	2	.	.	X
ftr-400	362	3	most	most	ADJ
ftr-400	362	4	regulations	regulation	NOUN
ftr-400	362	5	are	be	AUX
ftr-400	362	6	made	make	VERB
ftr-400	362	7	by	by	ADP
ftr-400	362	8	the	the	DET
ftr-400	362	9	commission	commission	NOUN
ftr-400	362	10	and	and	CCONJ
ftr-400	362	11	are	be	AUX
ftr-400	362	12	binding	bind	VERB
ftr-400	362	13	on	on	ADP
ftr-400	362	14	all	all	DET
ftr-400	362	15	member	member	NOUN
ftr-400	362	16	states	state	NOUN
ftr-400	362	17	without	without	ADP
ftr-400	362	18	any	any	DET
ftr-400	362	19	further	further	ADJ
ftr-400	362	20	action	action	NOUN
ftr-400	362	21	by	by	ADP
ftr-400	362	22	the	the	DET
ftr-400	362	23	individual	individual	ADJ
ftr-400	362	24	states	state	NOUN
ftr-400	362	25	.	.	PUNCT
ftr-400	363	1	i	i	PRON
ftr-400	363	2	d.	d.	PROPN
ftr-400	363	3	(	(	PUNCT
ftr-400	363	4	expressly	expressly	ADV
ftr-400	363	5	providing	provide	VERB
ftr-400	363	6	that	that	SCONJ
ftr-400	363	7	regulations	regulation	NOUN
ftr-400	363	8	are	be	AUX
ftr-400	363	9	directly	directly	ADV
ftr-400	363	10	applicable	applicable	ADJ
ftr-400	363	11	)	)	PUNCT
ftr-400	363	12	.	.	PUNCT
ftr-400	364	1	directives	directive	NOUN
ftr-400	364	2	create	create	VERB
ftr-400	364	3	obligations	obligation	NOUN
ftr-400	364	4	on	on	ADP
ftr-400	364	5	the	the	DET
ftr-400	364	6	governments	government	NOUN
ftr-400	364	7	of	of	ADP
ftr-400	364	8	the	the	DET
ftr-400	364	9	member	member	NOUN
ftr-400	364	10	states	state	NOUN
ftr-400	364	11	to	to	PART
ftr-400	364	12	transpose	transpose	VERB
ftr-400	364	13	the	the	DET
ftr-400	364	14	provisions	provision	NOUN
ftr-400	364	15	adopted	adopt	VERB
ftr-400	364	16	by	by	ADP
ftr-400	364	17	the	the	DET
ftr-400	364	18	community	community	NOUN
ftr-400	364	19	into	into	ADP
ftr-400	364	20	national	national	ADJ
ftr-400	364	21	legislation	legislation	NOUN
ftr-400	364	22	.	.	PUNCT
ftr-400	365	1	directives	directive	NOUN
ftr-400	365	2	are	be	AUX
ftr-400	365	3	binding	bind	VERB
ftr-400	365	4	upon	upon	SCONJ
ftr-400	365	5	the	the	DET
ftr-400	365	6	member	member	NOUN
ftr-400	365	7	states	state	NOUN
ftr-400	365	8	as	as	ADP
ftr-400	365	9	to	to	ADP
ftr-400	365	10	the	the	DET
ftr-400	365	11	result	result	NOUN
ftr-400	365	12	to	to	PART
ftr-400	365	13	be	be	AUX
ftr-400	365	14	achieved	achieve	VERB
ftr-400	365	15	but	but	CCONJ
ftr-400	365	16	leave	leave	VERB
ftr-400	365	17	the	the	DET
ftr-400	365	18	national	national	ADJ
ftr-400	365	19	authorities	authority	NOUN
ftr-400	365	20	free	free	ADJ
ftr-400	365	21	to	to	PART
ftr-400	365	22	choose	choose	VERB
ftr-400	365	23	the	the	DET
ftr-400	365	24	form	form	NOUN
ftr-400	365	25	and	and	CCONJ
ftr-400	365	26	methods	method	NOUN
ftr-400	365	27	of	of	ADP
ftr-400	365	28	compliance	compliance	NOUN
ftr-400	365	29	.	.	PUNCT
ftr-400	366	1	i	i	PRON
ftr-400	366	2	d.	d.	PROPN
ftr-400	366	3	decisions	decision	NOUN
ftr-400	366	4	are	be	AUX
ftr-400	366	5	binding	bind	VERB
ftr-400	366	6	on	on	ADP
ftr-400	366	7	the	the	DET
ftr-400	366	8	specific	specific	ADJ
ftr-400	366	9	entities	entity	NOUN
ftr-400	366	10	to	to	PART
ftr-400	366	11	whom	whom	PRON
ftr-400	366	12	they	they	PRON
ftr-400	366	13	are	be	AUX
ftr-400	366	14	addressed	address	VERB
ftr-400	366	15	.	.	PUNCT
ftr-400	367	1	i	i	PRON
ftr-400	367	2	d.	d.	PROPN
ftr-400	367	3	see	see	VERB
ftr-400	367	4	also	also	ADV
ftr-400	367	5	noel	noel	PROPN
ftr-400	367	6	,	,	PUNCT
ftr-400	367	7	supra	supra	PROPN
ftr-400	367	8	note	note	NOUN
ftr-400	367	9	4	4	NUM
ftr-400	367	10	,	,	PUNCT
ftr-400	367	11	at	at	ADP
ftr-400	367	12	9	9	NUM
ftr-400	367	13	.	.	PUNCT
ftr-400	367	14	recommendations	recommendation	NOUN
ftr-400	367	15	and	and	CCONJ
ftr-400	367	16	opinions	opinion	NOUN
ftr-400	367	17	are	be	AUX
ftr-400	367	18	not	not	PART
ftr-400	367	19	legally	legally	ADV
ftr-400	367	20	binding	bind	VERB
ftr-400	367	21	but	but	CCONJ
ftr-400	367	22	are	be	AUX
ftr-400	367	23	issued	issue	VERB
ftr-400	367	24	by	by	ADP
ftr-400	367	25	the	the	DET
ftr-400	367	26	commission	commission	NOUN
ftr-400	367	27	and	and	CCONJ
ftr-400	367	28	council	council	PROPN
ftr-400	367	29	to	to	PART
ftr-400	367	30	advise	advise	VERB
ftr-400	367	31	on	on	ADP
ftr-400	367	32	specific	specific	ADJ
ftr-400	367	33	topics	topic	NOUN
ftr-400	367	34	.	.	PUNCT
ftr-400	368	1	ec	ec	PROPN
ftr-400	368	2	treaty	treaty	PROPN
ftr-400	368	3	,	,	PUNCT
ftr-400	368	4	supra	supra	PROPN
ftr-400	368	5	note	note	PROPN
ftr-400	368	6	15	15	NUM
ftr-400	368	7	,	,	PUNCT
ftr-400	368	8	art	art	NOUN
ftr-400	368	9	.	.	PUNCT
ftr-400	369	1	249	249	NUM
ftr-400	369	2	.	.	X
ftr-400	370	1	70	70	NUM
ftr-400	370	2	.	.	PUNCT
ftr-400	371	1	ec	ec	PROPN
ftr-400	371	2	treaty	treaty	PROPN
ftr-400	371	3	,	,	PUNCT
ftr-400	371	4	supra	supra	PROPN
ftr-400	371	5	note	note	PROPN
ftr-400	371	6	15	15	NUM
ftr-400	371	7	,	,	PUNCT
ftr-400	371	8	art	art	NOUN
ftr-400	371	9	.	.	PUNCT
ftr-400	372	1	203	203	NUM
ftr-400	372	2	;	;	PUNCT
ftr-400	372	3	see	see	VERB
ftr-400	372	4	european	european	ADJ
ftr-400	372	5	integration	integration	NOUN
ftr-400	372	6	,	,	PUNCT
ftr-400	372	7	supra	supra	PROPN
ftr-400	372	8	note	note	NOUN
ftr-400	372	9	64	64	NUM
ftr-400	372	10	,	,	PUNCT
ftr-400	372	11	at	at	ADP
ftr-400	372	12	26	26	NUM
ftr-400	372	13	;	;	PUNCT
ftr-400	372	14	hartley	hartley	PROPN
ftr-400	372	15	,	,	PUNCT
ftr-400	372	16	supra	supra	PROPN
ftr-400	372	17	note	note	PROPN
ftr-400	372	18	40	40	NUM
ftr-400	372	19	,	,	PUNCT
ftr-400	372	20	at	at	ADP
ftr-400	372	21	19	19	NUM
ftr-400	372	22	.	.	PUNCT
ftr-400	372	23	71	71	NUM
ftr-400	372	24	.	.	PUNCT
ftr-400	373	1	bermann	bermann	PROPN
ftr-400	373	2	,	,	PUNCT
ftr-400	373	3	supra	supra	PROPN
ftr-400	373	4	note	note	NOUN
ftr-400	373	5	10	10	NUM
ftr-400	373	6	,	,	PUNCT
ftr-400	373	7	at	at	ADP
ftr-400	373	8	35	35	NUM
ftr-400	373	9	.	.	PUNCT
ftr-400	373	10	72	72	NUM
ftr-400	373	11	.	.	PUNCT
ftr-400	374	1	see	see	VERB
ftr-400	374	2	bermann	bermann	PROPN
ftr-400	374	3	,	,	PUNCT
ftr-400	374	4	supra	supra	PROPN
ftr-400	374	5	note	note	PROPN
ftr-400	374	6	14	14	NUM
ftr-400	374	7	,	,	PUNCT
ftr-400	374	8	at	at	ADP
ftr-400	374	9	395	395	NUM
ftr-400	374	10	.	.	PUNCT
ftr-400	375	1	73	73	NUM
ftr-400	375	2	.	.	PUNCT
ftr-400	376	1	bermann	bermann	PROPN
ftr-400	376	2	,	,	PUNCT
ftr-400	376	3	supra	supra	PROPN
ftr-400	376	4	note	note	NOUN
ftr-400	376	5	10	10	NUM
ftr-400	376	6	,	,	PUNCT
ftr-400	376	7	at	at	ADP
ftr-400	376	8	35	35	NUM
ftr-400	376	9	-	-	SYM
ftr-400	376	10	36	36	NUM
ftr-400	376	11	.	.	PUNCT
ftr-400	377	1	�	�	VERB
ftr-400	377	2	the	the	DET
ftr-400	377	3	framers	framer	NOUN
ftr-400	377	4	of	of	ADP
ftr-400	377	5	the	the	DET
ftr-400	377	6	ec	ec	PROPN
ftr-400	377	7	treaty	treaty	NOUN
ftr-400	377	8	had	have	AUX
ftr-400	377	9	entrusted	entrust	VERB
ftr-400	377	10	the	the	DET
ftr-400	377	11	community	community	NOUN
ftr-400	377	12	�	�	PROPN
ftr-400	377	13	s	s	PART
ftr-400	377	14	legislative	legislative	ADJ
ftr-400	377	15	powers	power	NOUN
ftr-400	377	16	chiefly	chiefly	ADV
ftr-400	377	17	to	to	ADP
ftr-400	377	18	a	a	DET
ftr-400	377	19	council	council	NOUN
ftr-400	377	20	of	of	ADP
ftr-400	377	21	ministers	minister	NOUN
ftr-400	377	22	in	in	ADP
ftr-400	377	23	which	which	PRON
ftr-400	377	24	representatives	representative	NOUN
ftr-400	377	25	of	of	ADP
ftr-400	377	26	the	the	DET
ftr-400	377	27	member	member	NOUN
ftr-400	377	28	states	state	NOUN
ftr-400	377	29	could	could	AUX
ftr-400	377	30	unapologetically	unapologetically	ADV
ftr-400	377	31	express	express	VERB
ftr-400	377	32	and	and	CCONJ
ftr-400	377	33	vote	vote	VERB
ftr-400	377	34	the	the	DET
ftr-400	377	35	political	political	ADJ
ftr-400	377	36	interests	interest	NOUN
ftr-400	377	37	of	of	ADP
ftr-400	377	38	the	the	DET
ftr-400	377	39	states	state	NOUN
ftr-400	377	40	they	they	PRON
ftr-400	377	41	represented	represent	VERB
ftr-400	377	42	.	.	PUNCT
ftr-400	378	1	�	�	PROPN
ftr-400	378	2	bermann	bermann	PROPN
ftr-400	378	3	,	,	PUNCT
ftr-400	378	4	supra	supra	PROPN
ftr-400	378	5	note	note	PROPN
ftr-400	378	6	14	14	NUM
ftr-400	378	7	,	,	PUNCT
ftr-400	378	8	at	at	ADP
ftr-400	378	9	353	353	NUM
ftr-400	378	10	(	(	PUNCT
ftr-400	378	11	citing	cite	VERB
ftr-400	378	12	ec	ec	PROPN
ftr-400	378	13	treaty	treaty	NOUN
ftr-400	378	14	,	,	PUNCT
ftr-400	378	15	supra	supra	PROPN
ftr-400	378	16	note	note	PROPN
ftr-400	378	17	15	15	NUM
ftr-400	378	18	,	,	PUNCT
ftr-400	378	19	art	art	NOUN
ftr-400	378	20	.	.	PUNCT
ftr-400	379	1	146	146	NUM
ftr-400	379	2	)	)	PUNCT
ftr-400	379	3	.	.	PUNCT
ftr-400	380	1	74	74	NUM
ftr-400	380	2	.	.	PUNCT
ftr-400	381	1	ec	ec	PROPN
ftr-400	381	2	treaty	treaty	PROPN
ftr-400	381	3	,	,	PUNCT
ftr-400	381	4	supra	supra	PROPN
ftr-400	381	5	note	note	PROPN
ftr-400	381	6	15	15	NUM
ftr-400	381	7	,	,	PUNCT
ftr-400	381	8	arts	art	NOUN
ftr-400	381	9	.	.	PUNCT
ftr-400	382	1	213	213	NUM
ftr-400	382	2	,	,	PUNCT
ftr-400	382	3	214	214	NUM
ftr-400	382	4	.	.	PUNCT
ftr-400	383	1	legislation	legislation	NOUN
ftr-400	383	2	that	that	PRON
ftr-400	383	3	is	be	AUX
ftr-400	383	4	the	the	DET
ftr-400	383	5	legislative	legislative	ADJ
ftr-400	383	6	product	product	NOUN
ftr-400	383	7	of	of	ADP
ftr-400	383	8	the	the	DET
ftr-400	383	9	community	community	NOUN
ftr-400	383	10	institutions.68	institutions.68	NOUN
ftr-400	383	11	the	the	DET
ftr-400	383	12	three	three	NUM
ftr-400	383	13	community	community	NOUN
ftr-400	383	14	institutions	institution	NOUN
ftr-400	383	15	most	most	ADV
ftr-400	383	16	involved	involve	VERB
ftr-400	383	17	in	in	ADP
ftr-400	383	18	the	the	DET
ftr-400	383	19	legislative	legislative	ADJ
ftr-400	383	20	process	process	NOUN
ftr-400	383	21	are	be	AUX
ftr-400	383	22	the	the	DET
ftr-400	383	23	council	council	NOUN
ftr-400	383	24	of	of	ADP
ftr-400	383	25	ministers	minister	NOUN
ftr-400	383	26	,	,	PUNCT
ftr-400	383	27	the	the	DET
ftr-400	383	28	commission	commission	NOUN
ftr-400	383	29	,	,	PUNCT
ftr-400	383	30	and	and	CCONJ
ftr-400	383	31	the	the	DET
ftr-400	383	32	european	european	ADJ
ftr-400	383	33	parliament.69	parliament.69	PROPN
ftr-400	383	34	the	the	DET
ftr-400	383	35	council	council	PROPN
ftr-400	383	36	of	of	ADP
ftr-400	383	37	ministers	minister	NOUN
ftr-400	383	38	is	be	AUX
ftr-400	383	39	comprised	comprise	VERB
ftr-400	383	40	of	of	ADP
ftr-400	383	41	representatives	representative	NOUN
ftr-400	383	42	of	of	ADP
ftr-400	383	43	the	the	DET
ftr-400	383	44	member	member	NOUN
ftr-400	383	45	states	state	NOUN
ftr-400	383	46	,	,	PUNCT
ftr-400	383	47	usually	usually	ADV
ftr-400	383	48	the	the	DET
ftr-400	383	49	ministers	minister	NOUN
ftr-400	383	50	responsible	responsible	ADJ
ftr-400	383	51	for	for	ADP
ftr-400	383	52	the	the	DET
ftr-400	383	53	subject	subject	ADJ
ftr-400	383	54	matter	matter	NOUN
ftr-400	383	55	under	under	ADP
ftr-400	383	56	discussion.70	discussion.70	NOUN
ftr-400	383	57	for	for	ADP
ftr-400	383	58	example	example	NOUN
ftr-400	383	59	,	,	PUNCT
ftr-400	383	60	the	the	DET
ftr-400	383	61	member	member	NOUN
ftr-400	383	62	states	state	VERB
ftr-400	383	63	�	�	PROPN
ftr-400	383	64	finance	finance	NOUN
ftr-400	383	65	ministers	minister	NOUN
ftr-400	383	66	meet	meet	VERB
ftr-400	383	67	with	with	ADP
ftr-400	383	68	respect	respect	NOUN
ftr-400	383	69	to	to	ADP
ftr-400	383	70	tax	tax	NOUN
ftr-400	383	71	and	and	CCONJ
ftr-400	383	72	other	other	ADJ
ftr-400	383	73	economic	economic	ADJ
ftr-400	383	74	matters	matter	NOUN
ftr-400	383	75	and	and	CCONJ
ftr-400	383	76	are	be	AUX
ftr-400	383	77	known	know	VERB
ftr-400	383	78	as	as	ADP
ftr-400	383	79	the	the	DET
ftr-400	383	80	economy	economy	NOUN
ftr-400	383	81	and	and	CCONJ
ftr-400	383	82	finance	finance	NOUN
ftr-400	383	83	council	council	NOUN
ftr-400	383	84	(	(	PUNCT
ftr-400	383	85	ecofin).71	ecofin).71	X
ftr-400	383	86	thus	thus	ADV
ftr-400	383	87	,	,	PUNCT
ftr-400	383	88	the	the	DET
ftr-400	383	89	council	council	NOUN
ftr-400	383	90	is	be	AUX
ftr-400	383	91	set	set	VERB
ftr-400	383	92	up	up	ADP
ftr-400	383	93	in	in	ADP
ftr-400	383	94	a	a	DET
ftr-400	383	95	manner	manner	NOUN
ftr-400	383	96	that	that	PRON
ftr-400	383	97	should	should	AUX
ftr-400	383	98	enable	enable	VERB
ftr-400	383	99	it	it	PRON
ftr-400	383	100	to	to	PART
ftr-400	383	101	safeguard	safeguard	VERB
ftr-400	383	102	the	the	DET
ftr-400	383	103	economic	economic	ADJ
ftr-400	383	104	interests	interest	NOUN
ftr-400	383	105	of	of	ADP
ftr-400	383	106	the	the	DET
ftr-400	383	107	member	member	NOUN
ftr-400	383	108	states	state	NOUN
ftr-400	383	109	because	because	SCONJ
ftr-400	383	110	the	the	DET
ftr-400	383	111	minister	minister	PROPN
ftr-400	383	112	�	�	PROPN
ftr-400	383	113	s	s	PART
ftr-400	383	114	acknowledged	acknowledge	VERB
ftr-400	383	115	responsibility	responsibility	NOUN
ftr-400	383	116	is	be	AUX
ftr-400	383	117	to	to	PART
ftr-400	383	118	look	look	VERB
ftr-400	383	119	after	after	ADP
ftr-400	383	120	the	the	DET
ftr-400	383	121	member	member	PROPN
ftr-400	383	122	state	state	PROPN
ftr-400	383	123	�	�	PROPN
ftr-400	383	124	s	s	PART
ftr-400	383	125	interests	interest	NOUN
ftr-400	383	126	in	in	ADP
ftr-400	383	127	the	the	DET
ftr-400	383	128	matter	matter	NOUN
ftr-400	383	129	before	before	ADP
ftr-400	383	130	the	the	DET
ftr-400	383	131	council.72	council.72	NOUN
ftr-400	383	132	in	in	ADP
ftr-400	383	133	tax	tax	NOUN
ftr-400	383	134	matters	matter	NOUN
ftr-400	383	135	,	,	PUNCT
ftr-400	383	136	the	the	DET
ftr-400	383	137	council	council	NOUN
ftr-400	383	138	is	be	AUX
ftr-400	383	139	the	the	DET
ftr-400	383	140	principal	principal	ADJ
ftr-400	383	141	lawmaking	lawmake	VERB
ftr-400	383	142	body	body	NOUN
ftr-400	383	143	of	of	ADP
ftr-400	383	144	the	the	DET
ftr-400	383	145	community	community	NOUN
ftr-400	383	146	,	,	PUNCT
ftr-400	383	147	but	but	CCONJ
ftr-400	383	148	it	it	PRON
ftr-400	383	149	can	can	AUX
ftr-400	383	150	only	only	ADV
ftr-400	383	151	act	act	VERB
ftr-400	383	152	on	on	ADP
ftr-400	383	153	a	a	DET
ftr-400	383	154	proposal	proposal	NOUN
ftr-400	383	155	from	from	ADP
ftr-400	383	156	the	the	DET
ftr-400	383	157	commission.73	commission.73	PROPN
ftr-400	383	158	the	the	DET
ftr-400	383	159	commission	commission	NOUN
ftr-400	383	160	consists	consist	VERB
ftr-400	383	161	of	of	ADP
ftr-400	383	162	members	member	NOUN
ftr-400	383	163	appointed	appoint	VERB
ftr-400	383	164	by	by	ADP
ftr-400	383	165	mutual	mutual	ADJ
ftr-400	383	166	agreement	agreement	NOUN
ftr-400	383	167	between	between	ADP
ftr-400	383	168	member	member	NOUN
ftr-400	383	169	governments	government	NOUN
ftr-400	383	170	for	for	ADP
ftr-400	383	171	five	five	NUM
ftr-400	383	172	-	-	PUNCT
ftr-400	383	173	year	year	NOUN
ftr-400	383	174	terms.74	terms.74	ADJ
ftr-400	383	175	these	these	DET
ftr-400	383	176	commissioners	commissioner	NOUN
ftr-400	383	177	are	be	AUX
ftr-400	383	178	required	require	VERB
ftr-400	383	179	to	to	PART
ftr-400	383	180	act	act	VERB
ftr-400	383	181	in	in	ADP
ftr-400	383	182	complete	complete	ADJ
ftr-400	383	183	independence	independence	NOUN
ftr-400	383	184	from	from	ADP
ftr-400	383	185	their	their	PRON
ftr-400	383	186	own	own	ADJ
ftr-400	383	187	2005	2005	NUM
ftr-400	383	188	]	]	PUNCT
ftr-400	383	189	tax	tax	NOUN
ftr-400	383	190	discrimination	discrimination	NOUN
ftr-400	383	191	61	61	NUM
ftr-400	383	192	75	75	NUM
ftr-400	383	193	.	.	PUNCT
ftr-400	384	1	ec	ec	PROPN
ftr-400	384	2	treaty	treaty	PROPN
ftr-400	384	3	,	,	PUNCT
ftr-400	384	4	supra	supra	PROPN
ftr-400	384	5	note	note	PROPN
ftr-400	384	6	15	15	NUM
ftr-400	384	7	,	,	PUNCT
ftr-400	384	8	art	art	NOUN
ftr-400	384	9	.	.	PUNCT
ftr-400	385	1	213	213	NUM
ftr-400	385	2	;	;	PUNCT
ftr-400	386	1	treaty	treaty	NOUN
ftr-400	386	2	establishing	establish	VERB
ftr-400	386	3	a	a	DET
ftr-400	386	4	single	single	ADJ
ftr-400	386	5	council	council	NOUN
ftr-400	386	6	and	and	CCONJ
ftr-400	386	7	a	a	DET
ftr-400	386	8	single	single	ADJ
ftr-400	386	9	commission	commission	NOUN
ftr-400	386	10	of	of	ADP
ftr-400	386	11	the	the	DET
ftr-400	386	12	european	european	ADJ
ftr-400	386	13	communities	community	NOUN
ftr-400	386	14	(	(	PUNCT
ftr-400	386	15	merger	merger	NOUN
ftr-400	386	16	treaty	treaty	PROPN
ftr-400	386	17	)	)	PUNCT
ftr-400	386	18	,	,	PUNCT
ftr-400	386	19	apr	apr	PROPN
ftr-400	386	20	.	.	PROPN
ftr-400	386	21	8	8	NUM
ftr-400	386	22	,	,	PUNCT
ftr-400	386	23	1965	1965	NUM
ftr-400	386	24	,	,	PUNCT
ftr-400	386	25	1967	1967	NUM
ftr-400	386	26	o.j	o.j	PROPN
ftr-400	386	27	.	.	PUNCT
ftr-400	386	28	(	(	PUNCT
ftr-400	386	29	l	l	NOUN
ftr-400	386	30	152	152	NUM
ftr-400	386	31	)	)	PUNCT
ftr-400	386	32	,	,	PUNCT
ftr-400	386	33	art	art	NOUN
ftr-400	386	34	.	.	PUNCT
ftr-400	387	1	10(2	10(2	NUM
ftr-400	387	2	)	)	PUNCT
ftr-400	387	3	;	;	PUNCT
ftr-400	387	4	bermann	bermann	NOUN
ftr-400	387	5	,	,	PUNCT
ftr-400	387	6	supra	supra	PROPN
ftr-400	387	7	note	note	NOUN
ftr-400	387	8	10	10	NUM
ftr-400	387	9	,	,	PUNCT
ftr-400	387	10	at	at	ADP
ftr-400	387	11	44	44	NUM
ftr-400	387	12	;	;	PUNCT
ftr-400	387	13	hartley	hartley	PROPN
ftr-400	387	14	,	,	PUNCT
ftr-400	387	15	supra	supra	PROPN
ftr-400	387	16	note	note	PROPN
ftr-400	387	17	40	40	NUM
ftr-400	387	18	,	,	PUNCT
ftr-400	387	19	at	at	ADP
ftr-400	387	20	11	11	NUM
ftr-400	387	21	-	-	SYM
ftr-400	387	22	12	12	NUM
ftr-400	387	23	.	.	PUNCT
ftr-400	388	1	see	see	VERB
ftr-400	388	2	also	also	ADV
ftr-400	388	3	european	european	ADJ
ftr-400	388	4	integration	integration	NOUN
ftr-400	388	5	,	,	PUNCT
ftr-400	388	6	supra	supra	PROPN
ftr-400	388	7	note	note	NOUN
ftr-400	388	8	64	64	NUM
ftr-400	388	9	,	,	PUNCT
ftr-400	388	10	at	at	ADP
ftr-400	388	11	26	26	NUM
ftr-400	388	12	.	.	PUNCT
ftr-400	389	1	76	76	NUM
ftr-400	389	2	.	.	PUNCT
ftr-400	390	1	ec	ec	PROPN
ftr-400	390	2	treaty	treaty	PROPN
ftr-400	390	3	,	,	PUNCT
ftr-400	390	4	supra	supra	PROPN
ftr-400	390	5	note	note	PROPN
ftr-400	390	6	15	15	NUM
ftr-400	390	7	,	,	PUNCT
ftr-400	390	8	art	art	NOUN
ftr-400	390	9	.	.	PUNCT
ftr-400	391	1	211	211	NUM
ftr-400	391	2	.	.	PUNCT
ftr-400	392	1	in	in	ADP
ftr-400	392	2	2002	2002	NUM
ftr-400	392	3	,	,	PUNCT
ftr-400	392	4	the	the	DET
ftr-400	392	5	commission	commission	NOUN
ftr-400	392	6	proposed	propose	VERB
ftr-400	392	7	drafts	draft	NOUN
ftr-400	392	8	for	for	ADP
ftr-400	392	9	54	54	NUM
ftr-400	392	10	directives	directive	NOUN
ftr-400	392	11	,	,	PUNCT
ftr-400	392	12	193	193	NUM
ftr-400	392	13	regulations	regulation	NOUN
ftr-400	392	14	and	and	CCONJ
ftr-400	392	15	239	239	NUM
ftr-400	392	16	decisions	decision	NOUN
ftr-400	392	17	,	,	PUNCT
ftr-400	392	18	and	and	CCONJ
ftr-400	392	19	in	in	ADP
ftr-400	392	20	2003	2003	NUM
ftr-400	392	21	drafts	draft	NOUN
ftr-400	392	22	for	for	ADP
ftr-400	392	23	491	491	NUM
ftr-400	392	24	legislative	legislative	ADJ
ftr-400	392	25	proposals	proposal	NOUN
ftr-400	392	26	and	and	CCONJ
ftr-400	392	27	decisions	decision	NOUN
ftr-400	392	28	.	.	PUNCT
ftr-400	393	1	george	george	PROPN
ftr-400	393	2	bermann	bermann	PROPN
ftr-400	393	3	,	,	PUNCT
ftr-400	393	4	european	european	PROPN
ftr-400	393	5	union	union	PROPN
ftr-400	393	6	law	law	PROPN
ftr-400	393	7	2	2	NUM
ftr-400	393	8	(	(	PUNCT
ftr-400	393	9	roger	roger	PROPN
ftr-400	393	10	j.	j.	PROPN
ftr-400	393	11	goebel	goebel	PROPN
ftr-400	393	12	ed	ed	PROPN
ftr-400	393	13	.	.	PROPN
ftr-400	393	14	,	,	PUNCT
ftr-400	393	15	2d	2d	PROPN
ftr-400	393	16	ed	ed	NOUN
ftr-400	393	17	.	.	PUNCT
ftr-400	393	18	supp	supp	PROPN
ftr-400	393	19	.	.	PUNCT
ftr-400	394	1	2004	2004	NUM
ftr-400	394	2	)	)	PUNCT
ftr-400	395	1	[	[	X
ftr-400	395	2	hereinafter	hereinafter	NOUN
ftr-400	395	3	goebel	goebel	NOUN
ftr-400	395	4	supplement	supplement	NOUN
ftr-400	395	5	,	,	PUNCT
ftr-400	395	6	european	european	PROPN
ftr-400	395	7	union	union	PROPN
ftr-400	395	8	law	law	PROPN
ftr-400	395	9	]	]	PUNCT
ftr-400	395	10	(	(	PUNCT
ftr-400	395	11	professor	professor	NOUN
ftr-400	395	12	goebel	goebel	PROPN
ftr-400	395	13	�	�	PROPN
ftr-400	395	14	s	s	PART
ftr-400	395	15	electronic	electronic	ADJ
ftr-400	395	16	developments	development	NOUN
ftr-400	395	17	update	update	NOUN
ftr-400	395	18	on	on	ADP
ftr-400	395	19	file	file	NOUN
ftr-400	395	20	with	with	ADP
ftr-400	395	21	author	author	NOUN
ftr-400	395	22	)	)	PUNCT
ftr-400	395	23	.	.	PUNCT
ftr-400	396	1	77	77	NUM
ftr-400	396	2	.	.	PUNCT
ftr-400	397	1	ec	ec	PROPN
ftr-400	397	2	treaty	treaty	PROPN
ftr-400	397	3	,	,	PUNCT
ftr-400	397	4	supra	supra	PROPN
ftr-400	397	5	note	note	PROPN
ftr-400	397	6	15	15	NUM
ftr-400	397	7	,	,	PUNCT
ftr-400	397	8	art	art	NOUN
ftr-400	397	9	.	.	PUNCT
ftr-400	398	1	226	226	NUM
ftr-400	398	2	.	.	X
ftr-400	399	1	78	78	NUM
ftr-400	399	2	.	.	PUNCT
ftr-400	400	1	ec	ec	PROPN
ftr-400	400	2	treaty	treaty	PROPN
ftr-400	400	3	,	,	PUNCT
ftr-400	400	4	supra	supra	PROPN
ftr-400	400	5	note	note	PROPN
ftr-400	400	6	15	15	NUM
ftr-400	400	7	,	,	PUNCT
ftr-400	400	8	arts	art	NOUN
ftr-400	400	9	.	.	PUNCT
ftr-400	401	1	189	189	NUM
ftr-400	401	2	,	,	PUNCT
ftr-400	401	3	190	190	NUM
ftr-400	401	4	.	.	PUNCT
ftr-400	402	1	the	the	DET
ftr-400	402	2	most	most	ADV
ftr-400	402	3	recent	recent	ADJ
ftr-400	402	4	election	election	NOUN
ftr-400	402	5	was	be	AUX
ftr-400	402	6	held	hold	VERB
ftr-400	402	7	in	in	ADP
ftr-400	402	8	june	june	PROPN
ftr-400	402	9	2004	2004	NUM
ftr-400	402	10	.	.	PUNCT
ftr-400	403	1	lizette	lizette	PROPN
ftr-400	403	2	alvarez	alvarez	PROPN
ftr-400	403	3	,	,	PUNCT
ftr-400	403	4	�	�	PROPN
ftr-400	403	5	enthusiasm	enthusiasm	NOUN
ftr-400	403	6	�	�	NOUN
ftr-400	403	7	is	be	AUX
ftr-400	403	8	not	not	PART
ftr-400	403	9	a	a	DET
ftr-400	403	10	candidate	candidate	NOUN
ftr-400	403	11	in	in	ADP
ftr-400	403	12	elections	election	NOUN
ftr-400	403	13	for	for	ADP
ftr-400	403	14	european	european	PROPN
ftr-400	403	15	union	union	PROPN
ftr-400	403	16	,	,	PUNCT
ftr-400	403	17	n.y	n.y	PROPN
ftr-400	403	18	.	.	PROPN
ftr-400	403	19	times	times	PROPN
ftr-400	403	20	,	,	PUNCT
ftr-400	403	21	june	june	PROPN
ftr-400	403	22	10	10	NUM
ftr-400	403	23	,	,	PUNCT
ftr-400	403	24	2004	2004	NUM
ftr-400	403	25	,	,	PUNCT
ftr-400	403	26	at	at	ADP
ftr-400	403	27	a11	a11	PROPN
ftr-400	403	28	.	.	PUNCT
ftr-400	404	1	79	79	NUM
ftr-400	404	2	.	.	PUNCT
ftr-400	405	1	eec	eec	PROPN
ftr-400	405	2	treaty	treaty	PROPN
ftr-400	405	3	,	,	PUNCT
ftr-400	405	4	supra	supra	PROPN
ftr-400	405	5	note	note	PROPN
ftr-400	405	6	4	4	NUM
ftr-400	405	7	,	,	PUNCT
ftr-400	405	8	art	art	NOUN
ftr-400	405	9	.	.	PUNCT
ftr-400	406	1	137	137	NUM
ftr-400	406	2	;	;	PUNCT
ftr-400	406	3	bermann	bermann	NOUN
ftr-400	406	4	,	,	PUNCT
ftr-400	406	5	supra	supra	PROPN
ftr-400	406	6	note	note	NOUN
ftr-400	406	7	10	10	NUM
ftr-400	406	8	,	,	PUNCT
ftr-400	406	9	at	at	ADP
ftr-400	406	10	51	51	NUM
ftr-400	406	11	.	.	PUNCT
ftr-400	406	12	80	80	NUM
ftr-400	406	13	.	.	PUNCT
ftr-400	407	1	bermann	bermann	PROPN
ftr-400	407	2	,	,	PUNCT
ftr-400	407	3	supra	supra	PROPN
ftr-400	407	4	note	note	NOUN
ftr-400	407	5	10	10	NUM
ftr-400	407	6	,	,	PUNCT
ftr-400	407	7	at	at	ADP
ftr-400	407	8	51	51	NUM
ftr-400	407	9	;	;	PUNCT
ftr-400	407	10	ec	ec	PROPN
ftr-400	407	11	treaty	treaty	NOUN
ftr-400	407	12	,	,	PUNCT
ftr-400	407	13	supra	supra	PROPN
ftr-400	407	14	note	note	PROPN
ftr-400	407	15	15	15	NUM
ftr-400	407	16	,	,	PUNCT
ftr-400	407	17	art	art	NOUN
ftr-400	407	18	.	.	PUNCT
ftr-400	408	1	192	192	NUM
ftr-400	408	2	.	.	X
ftr-400	408	3	81	81	NUM
ftr-400	408	4	.	.	PUNCT
ftr-400	409	1	see	see	VERB
ftr-400	409	2	klaus	klaus	NOUN
ftr-400	409	3	-	-	PUNCT
ftr-400	409	4	dieter	dieter	NOUN
ftr-400	409	5	borchardt	borchardt	NOUN
ftr-400	409	6	,	,	PUNCT
ftr-400	409	7	the	the	DET
ftr-400	409	8	abc	abc	PROPN
ftr-400	409	9	of	of	ADP
ftr-400	409	10	community	community	NOUN
ftr-400	409	11	law	law	NOUN
ftr-400	409	12	72	72	NUM
ftr-400	409	13	(	(	PUNCT
ftr-400	409	14	5th	5th	ADJ
ftr-400	409	15	ed	ed	NOUN
ftr-400	409	16	.	.	PROPN
ftr-400	409	17	1999	1999	NUM
ftr-400	409	18	)	)	PUNCT
ftr-400	410	1	[	[	X
ftr-400	410	2	hereinafter	hereinafter	NOUN
ftr-400	410	3	community	community	NOUN
ftr-400	410	4	law	law	NOUN
ftr-400	410	5	]	]	PUNCT
ftr-400	410	6	.	.	PUNCT
ftr-400	411	1	see	see	VERB
ftr-400	411	2	also	also	ADV
ftr-400	411	3	hartley	hartley	PROPN
ftr-400	411	4	,	,	PUNCT
ftr-400	411	5	supra	supra	PROPN
ftr-400	411	6	note	note	PROPN
ftr-400	411	7	40	40	NUM
ftr-400	411	8	,	,	PUNCT
ftr-400	411	9	at	at	ADP
ftr-400	411	10	41	41	NUM
ftr-400	411	11	.	.	PUNCT
ftr-400	412	1	82	82	NUM
ftr-400	412	2	.	.	PUNCT
ftr-400	413	1	ec	ec	PROPN
ftr-400	413	2	treaty	treaty	PROPN
ftr-400	413	3	,	,	PUNCT
ftr-400	413	4	supra	supra	PROPN
ftr-400	413	5	note	note	PROPN
ftr-400	413	6	15	15	NUM
ftr-400	413	7	,	,	PUNCT
ftr-400	413	8	art	art	NOUN
ftr-400	413	9	.	.	PUNCT
ftr-400	414	1	250	250	NUM
ftr-400	414	2	;	;	PUNCT
ftr-400	414	3	see	see	VERB
ftr-400	414	4	also	also	ADV
ftr-400	414	5	community	community	NOUN
ftr-400	414	6	law	law	NOUN
ftr-400	414	7	,	,	PUNCT
ftr-400	414	8	supra	supra	PROPN
ftr-400	414	9	note	note	PROPN
ftr-400	414	10	81	81	NUM
ftr-400	414	11	,	,	PUNCT
ftr-400	414	12	at	at	ADP
ftr-400	414	13	72	72	NUM
ftr-400	414	14	;	;	PUNCT
ftr-400	414	15	hartley	hartley	NOUN
ftr-400	414	16	,	,	PUNCT
ftr-400	414	17	supra	supra	PROPN
ftr-400	414	18	note	note	PROPN
ftr-400	414	19	40	40	NUM
ftr-400	414	20	,	,	PUNCT
ftr-400	414	21	at	at	ADP
ftr-400	414	22	38	38	NUM
ftr-400	414	23	.	.	PUNCT
ftr-400	414	24	83	83	NUM
ftr-400	414	25	.	.	PUNCT
ftr-400	415	1	ec	ec	PROPN
ftr-400	415	2	treaty	treaty	PROPN
ftr-400	415	3	,	,	PUNCT
ftr-400	415	4	supra	supra	PROPN
ftr-400	415	5	note	note	PROPN
ftr-400	415	6	15	15	NUM
ftr-400	415	7	,	,	PUNCT
ftr-400	415	8	art	art	NOUN
ftr-400	415	9	.	.	PUNCT
ftr-400	416	1	252	252	NUM
ftr-400	416	2	;	;	PUNCT
ftr-400	416	3	see	see	VERB
ftr-400	416	4	also	also	ADV
ftr-400	416	5	hartley	hartley	PROPN
ftr-400	416	6	,	,	PUNCT
ftr-400	416	7	supra	supra	PROPN
ftr-400	416	8	note	note	PROPN
ftr-400	416	9	40	40	NUM
ftr-400	416	10	,	,	PUNCT
ftr-400	416	11	at	at	ADP
ftr-400	416	12	40	40	NUM
ftr-400	416	13	.	.	PUNCT
ftr-400	416	14	84	84	NUM
ftr-400	416	15	.	.	PUNCT
ftr-400	417	1	ec	ec	PROPN
ftr-400	417	2	treaty	treaty	PROPN
ftr-400	417	3	,	,	PUNCT
ftr-400	417	4	supra	supra	PROPN
ftr-400	417	5	note	note	PROPN
ftr-400	417	6	15	15	NUM
ftr-400	417	7	,	,	PUNCT
ftr-400	417	8	art	art	NOUN
ftr-400	417	9	.	.	PUNCT
ftr-400	418	1	251	251	NUM
ftr-400	418	2	;	;	PUNCT
ftr-400	418	3	see	see	VERB
ftr-400	418	4	also	also	ADV
ftr-400	418	5	hartley	hartley	PROPN
ftr-400	418	6	,	,	PUNCT
ftr-400	418	7	supra	supra	PROPN
ftr-400	418	8	note	note	PROPN
ftr-400	418	9	40	40	NUM
ftr-400	418	10	,	,	PUNCT
ftr-400	418	11	at	at	ADP
ftr-400	418	12	40	40	NUM
ftr-400	418	13	.	.	PUNCT
ftr-400	418	14	85	85	NUM
ftr-400	418	15	.	.	PUNCT
ftr-400	419	1	community	community	NOUN
ftr-400	419	2	law	law	NOUN
ftr-400	419	3	,	,	PUNCT
ftr-400	419	4	supra	supra	PROPN
ftr-400	419	5	note	note	PROPN
ftr-400	419	6	81	81	NUM
ftr-400	419	7	,	,	PUNCT
ftr-400	419	8	at	at	ADP
ftr-400	419	9	81	81	NUM
ftr-400	419	10	-	-	SYM
ftr-400	419	11	82	82	NUM
ftr-400	419	12	;	;	PUNCT
ftr-400	419	13	see	see	VERB
ftr-400	419	14	,	,	PUNCT
ftr-400	419	15	e.g.	e.g.	ADV
ftr-400	419	16	,	,	PUNCT
ftr-400	419	17	ec	ec	PROPN
ftr-400	419	18	treaty	treaty	PROPN
ftr-400	419	19	,	,	PUNCT
ftr-400	419	20	supra	supra	PROPN
ftr-400	419	21	note	note	PROPN
ftr-400	419	22	15	15	NUM
ftr-400	419	23	,	,	PUNCT
ftr-400	419	24	arts	art	NOUN
ftr-400	419	25	.	.	PUNCT
ftr-400	419	26	49	49	NUM
ftr-400	419	27	,	,	PUNCT
ftr-400	419	28	105(6	105(6	NUM
ftr-400	419	29	)	)	PUNCT
ftr-400	419	30	,	,	PUNCT
ftr-400	419	31	107(5	107(5	NUM
ftr-400	419	32	)	)	PUNCT
ftr-400	419	33	,	,	PUNCT
ftr-400	419	34	214(2	214(2	NUM
ftr-400	419	35	)	)	PUNCT
ftr-400	419	36	.	.	PUNCT
ftr-400	420	1	86	86	NUM
ftr-400	420	2	.	.	PUNCT
ftr-400	420	3	community	community	NOUN
ftr-400	420	4	law	law	NOUN
ftr-400	420	5	,	,	PUNCT
ftr-400	420	6	supra	supra	PROPN
ftr-400	420	7	note	note	PROPN
ftr-400	420	8	81	81	NUM
ftr-400	420	9	,	,	PUNCT
ftr-400	420	10	at	at	ADP
ftr-400	420	11	82	82	NUM
ftr-400	420	12	;	;	PUNCT
ftr-400	420	13	see	see	VERB
ftr-400	420	14	also	also	ADV
ftr-400	420	15	ec	ec	PROPN
ftr-400	420	16	treaty	treaty	NOUN
ftr-400	420	17	,	,	PUNCT
ftr-400	420	18	supra	supra	PROPN
ftr-400	420	19	note	note	PROPN
ftr-400	420	20	15	15	NUM
ftr-400	420	21	,	,	PUNCT
ftr-400	420	22	art	art	NOUN
ftr-400	420	23	.	.	PUNCT
ftr-400	421	1	211	211	NUM
ftr-400	421	2	.	.	X
ftr-400	422	1	87	87	NUM
ftr-400	422	2	.	.	PUNCT
ftr-400	423	1	community	community	NOUN
ftr-400	423	2	law	law	NOUN
ftr-400	423	3	,	,	PUNCT
ftr-400	423	4	supra	supra	PROPN
ftr-400	423	5	note	note	PROPN
ftr-400	423	6	81	81	NUM
ftr-400	423	7	,	,	PUNCT
ftr-400	423	8	at	at	ADP
ftr-400	423	9	82	82	NUM
ftr-400	423	10	;	;	PUNCT
ftr-400	423	11	see	see	VERB
ftr-400	423	12	also	also	ADV
ftr-400	423	13	ec	ec	PROPN
ftr-400	423	14	treaty	treaty	NOUN
ftr-400	423	15	,	,	PUNCT
ftr-400	423	16	supra	supra	PROPN
ftr-400	423	17	note	note	PROPN
ftr-400	423	18	15	15	NUM
ftr-400	423	19	,	,	PUNCT
ftr-400	423	20	art	art	NOUN
ftr-400	423	21	.	.	PUNCT
ftr-400	424	1	202	202	NUM
ftr-400	424	2	.	.	NUM
ftr-400	424	3	88	88	NUM
ftr-400	424	4	.	.	PUNCT
ftr-400	425	1	paul	paul	PROPN
ftr-400	425	2	craig	craig	PROPN
ftr-400	425	3	&	&	CCONJ
ftr-400	425	4	grainne	grainne	PROPN
ftr-400	425	5	de	de	PROPN
ftr-400	425	6	burca	burca	PROPN
ftr-400	425	7	,	,	PUNCT
ftr-400	425	8	eu	eu	PROPN
ftr-400	425	9	law	law	NOUN
ftr-400	425	10	text	text	NOUN
ftr-400	425	11	,	,	PUNCT
ftr-400	425	12	cases	case	NOUN
ftr-400	425	13	and	and	CCONJ
ftr-400	425	14	materials	material	NOUN
ftr-400	425	15	139	139	NUM
ftr-400	425	16	(	(	PUNCT
ftr-400	425	17	3d	3d	NUM
ftr-400	425	18	ed	ed	NOUN
ftr-400	425	19	.	.	PROPN
ftr-400	425	20	2003	2003	NUM
ftr-400	425	21	)	)	PUNCT
ftr-400	425	22	.	.	PUNCT
ftr-400	426	1	governments	government	NOUN
ftr-400	426	2	and	and	CCONJ
ftr-400	426	3	the	the	DET
ftr-400	426	4	council	council	NOUN
ftr-400	426	5	,	,	PUNCT
ftr-400	426	6	and	and	CCONJ
ftr-400	426	7	for	for	ADP
ftr-400	426	8	the	the	DET
ftr-400	426	9	good	good	NOUN
ftr-400	426	10	of	of	ADP
ftr-400	426	11	the	the	DET
ftr-400	426	12	community.75	community.75	PROPN
ftr-400	426	13	the	the	DET
ftr-400	426	14	commission	commission	NOUN
ftr-400	426	15	formulates	formulate	VERB
ftr-400	426	16	community	community	NOUN
ftr-400	426	17	policy	policy	NOUN
ftr-400	426	18	,	,	PUNCT
ftr-400	426	19	makes	make	VERB
ftr-400	426	20	proposals	proposal	NOUN
ftr-400	426	21	to	to	ADP
ftr-400	426	22	the	the	DET
ftr-400	426	23	council	council	NOUN
ftr-400	426	24	,	,	PUNCT
ftr-400	426	25	and	and	CCONJ
ftr-400	426	26	drafts	draft	VERB
ftr-400	426	27	the	the	DET
ftr-400	426	28	detailed	detailed	ADJ
ftr-400	426	29	measures	measure	NOUN
ftr-400	426	30	needed	need	VERB
ftr-400	426	31	for	for	ADP
ftr-400	426	32	policy	policy	NOUN
ftr-400	426	33	implementation	implementation	NOUN
ftr-400	426	34	.	.	PUNCT
ftr-400	427	1	the	the	DET
ftr-400	427	2	commission	commission	NOUN
ftr-400	427	3	must	must	AUX
ftr-400	427	4	also	also	ADV
ftr-400	427	5	ensure	ensure	VERB
ftr-400	427	6	that	that	SCONJ
ftr-400	427	7	the	the	DET
ftr-400	427	8	treaties	treaty	NOUN
ftr-400	427	9	and	and	CCONJ
ftr-400	427	10	community	community	NOUN
ftr-400	427	11	law	law	NOUN
ftr-400	427	12	are	be	AUX
ftr-400	427	13	respected	respect	VERB
ftr-400	427	14	and	and	CCONJ
ftr-400	427	15	applied	apply	VERB
ftr-400	427	16	,	,	PUNCT
ftr-400	427	17	and	and	CCONJ
ftr-400	427	18	must	must	AUX
ftr-400	427	19	act	act	VERB
ftr-400	427	20	on	on	ADP
ftr-400	427	21	any	any	DET
ftr-400	427	22	infringements.76	infringements.76	PROPN
ftr-400	427	23	this	this	PRON
ftr-400	427	24	includes	include	VERB
ftr-400	427	25	referring	refer	VERB
ftr-400	427	26	matters	matter	NOUN
ftr-400	427	27	to	to	ADP
ftr-400	427	28	the	the	DET
ftr-400	427	29	court	court	NOUN
ftr-400	427	30	of	of	ADP
ftr-400	427	31	justice	justice	NOUN
ftr-400	427	32	,	,	PUNCT
ftr-400	427	33	if	if	SCONJ
ftr-400	427	34	necessary.77	necessary.77	ADV
ftr-400	427	35	the	the	DET
ftr-400	427	36	european	european	ADJ
ftr-400	427	37	parliament	parliament	PROPN
ftr-400	427	38	consists	consist	VERB
ftr-400	427	39	of	of	ADP
ftr-400	427	40	no	no	DET
ftr-400	427	41	more	more	ADJ
ftr-400	427	42	than	than	ADP
ftr-400	427	43	732	732	NUM
ftr-400	427	44	members	member	NOUN
ftr-400	427	45	directly	directly	ADV
ftr-400	427	46	elected	elect	VERB
ftr-400	427	47	in	in	ADP
ftr-400	427	48	their	their	PRON
ftr-400	427	49	member	member	NOUN
ftr-400	427	50	states	state	NOUN
ftr-400	427	51	every	every	DET
ftr-400	427	52	five	five	NUM
ftr-400	427	53	years.78	years.78	NOUN
ftr-400	427	54	although	although	SCONJ
ftr-400	427	55	the	the	DET
ftr-400	427	56	eec	eec	PROPN
ftr-400	427	57	treaty	treaty	NOUN
ftr-400	427	58	originally	originally	ADV
ftr-400	427	59	defined	define	VERB
ftr-400	427	60	the	the	DET
ftr-400	427	61	role	role	NOUN
ftr-400	427	62	of	of	ADP
ftr-400	427	63	the	the	DET
ftr-400	427	64	european	european	ADJ
ftr-400	427	65	parliament	parliament	PROPN
ftr-400	427	66	as	as	ADP
ftr-400	427	67	advisory	advisory	ADJ
ftr-400	427	68	and	and	CCONJ
ftr-400	427	69	supervisory,79	supervisory,79	NOUN
ftr-400	427	70	the	the	DET
ftr-400	427	71	legislative	legislative	ADJ
ftr-400	427	72	role	role	NOUN
ftr-400	427	73	of	of	ADP
ftr-400	427	74	the	the	DET
ftr-400	427	75	parliament	parliament	NOUN
ftr-400	427	76	has	have	AUX
ftr-400	427	77	been	be	AUX
ftr-400	427	78	consistently	consistently	ADV
ftr-400	427	79	increasing.80	increasing.80	ADV
ftr-400	427	80	depending	depend	VERB
ftr-400	427	81	on	on	ADP
ftr-400	427	82	the	the	DET
ftr-400	427	83	subject	subject	NOUN
ftr-400	427	84	matter	matter	NOUN
ftr-400	427	85	,	,	PUNCT
ftr-400	427	86	current	current	ADJ
ftr-400	427	87	legislation	legislation	NOUN
ftr-400	427	88	is	be	AUX
ftr-400	427	89	adopted	adopt	VERB
ftr-400	427	90	pursuant	pursuant	ADV
ftr-400	427	91	to	to	ADP
ftr-400	427	92	one	one	NUM
ftr-400	427	93	of	of	ADP
ftr-400	427	94	six	six	NUM
ftr-400	427	95	different	different	ADJ
ftr-400	427	96	legislative	legislative	ADJ
ftr-400	427	97	procedures	procedure	NOUN
ftr-400	427	98	spelled	spell	VERB
ftr-400	427	99	out	out	ADP
ftr-400	427	100	under	under	ADP
ftr-400	427	101	the	the	DET
ftr-400	427	102	ec	ec	PROPN
ftr-400	427	103	treaty.81	treaty.81	PRON
ftr-400	427	104	the	the	DET
ftr-400	427	105	consultation	consultation	NOUN
ftr-400	427	106	procedure,82	procedure,82	NOUN
ftr-400	427	107	the	the	DET
ftr-400	427	108	co	co	NOUN
ftr-400	427	109	-	-	NOUN
ftr-400	427	110	operation	operation	NOUN
ftr-400	427	111	procedure,83	procedure,83	NOUN
ftr-400	427	112	the	the	DET
ftr-400	427	113	co	co	NOUN
ftr-400	427	114	-	-	NOUN
ftr-400	427	115	decision	decision	NOUN
ftr-400	427	116	procedure,84	procedure,84	VERB
ftr-400	427	117	the	the	DET
ftr-400	427	118	approval	approval	NOUN
ftr-400	427	119	procedure,85	procedure,85	NOUN
ftr-400	427	120	the	the	DET
ftr-400	427	121	simplified	simplified	ADJ
ftr-400	427	122	procedure,86	procedure,86	NOUN
ftr-400	427	123	and	and	CCONJ
ftr-400	427	124	the	the	DET
ftr-400	427	125	procedure	procedure	NOUN
ftr-400	427	126	for	for	ADP
ftr-400	427	127	implementing	implement	VERB
ftr-400	427	128	measures87	measures87	NOUN
ftr-400	427	129	differ	differ	VERB
ftr-400	427	130	principally	principally	ADV
ftr-400	427	131	with	with	ADP
ftr-400	427	132	respect	respect	NOUN
ftr-400	427	133	to	to	ADP
ftr-400	427	134	the	the	DET
ftr-400	427	135	degree	degree	NOUN
ftr-400	427	136	of	of	ADP
ftr-400	427	137	power	power	NOUN
ftr-400	427	138	afforded	afford	VERB
ftr-400	427	139	the	the	DET
ftr-400	427	140	parliament.88	parliament.88	PROPN
ftr-400	427	141	62	62	NUM
ftr-400	427	142	florida	florida	PROPN
ftr-400	427	143	tax	tax	NOUN
ftr-400	427	144	review	review	NOUN
ftr-400	427	145	[	[	X
ftr-400	427	146	vol.7:2	vol.7:2	NOUN
ftr-400	427	147	89	89	NUM
ftr-400	427	148	.	.	PUNCT
ftr-400	428	1	i	i	PRON
ftr-400	428	2	d.	d.	PROPN
ftr-400	428	3	at	at	ADP
ftr-400	428	4	144	144	NUM
ftr-400	428	5	-	-	SYM
ftr-400	428	6	46	46	NUM
ftr-400	428	7	.	.	PUNCT
ftr-400	429	1	see	see	VERB
ftr-400	429	2	ec	ec	PROPN
ftr-400	429	3	treaty	treaty	PROPN
ftr-400	429	4	,	,	PUNCT
ftr-400	429	5	supra	supra	PROPN
ftr-400	429	6	note	note	PROPN
ftr-400	429	7	15	15	NUM
ftr-400	429	8	,	,	PUNCT
ftr-400	429	9	art	art	NOUN
ftr-400	429	10	.	.	PUNCT
ftr-400	430	1	251	251	NUM
ftr-400	430	2	.	.	X
ftr-400	431	1	90	90	NUM
ftr-400	431	2	.	.	PUNCT
ftr-400	431	3	bermann	bermann	PROPN
ftr-400	431	4	,	,	PUNCT
ftr-400	431	5	supra	supra	PROPN
ftr-400	431	6	note	note	NOUN
ftr-400	431	7	10	10	NUM
ftr-400	431	8	,	,	PUNCT
ftr-400	431	9	at	at	ADP
ftr-400	431	10	83	83	NUM
ftr-400	431	11	.	.	PUNCT
ftr-400	431	12	91	91	NUM
ftr-400	431	13	.	.	PUNCT
ftr-400	432	1	directives	directive	NOUN
ftr-400	432	2	do	do	AUX
ftr-400	432	3	not	not	PART
ftr-400	432	4	directly	directly	ADV
ftr-400	432	5	amend	amend	VERB
ftr-400	432	6	national	national	ADJ
ftr-400	432	7	law	law	NOUN
ftr-400	432	8	;	;	PUNCT
ftr-400	432	9	rather	rather	ADV
ftr-400	432	10	they	they	PRON
ftr-400	432	11	obligate	obligate	VERB
ftr-400	432	12	the	the	DET
ftr-400	432	13	governments	government	NOUN
ftr-400	432	14	of	of	ADP
ftr-400	432	15	the	the	DET
ftr-400	432	16	member	member	NOUN
ftr-400	432	17	states	state	NOUN
ftr-400	432	18	to	to	PART
ftr-400	432	19	take	take	VERB
ftr-400	432	20	implementing	implement	VERB
ftr-400	432	21	action	action	NOUN
ftr-400	432	22	to	to	PART
ftr-400	432	23	incorporate	incorporate	VERB
ftr-400	432	24	the	the	DET
ftr-400	432	25	directives	directive	NOUN
ftr-400	432	26	�	�	PROPN
ftr-400	432	27	provisions	provision	NOUN
ftr-400	432	28	into	into	ADP
ftr-400	432	29	their	their	PRON
ftr-400	432	30	national	national	ADJ
ftr-400	432	31	legislation	legislation	NOUN
ftr-400	432	32	.	.	PUNCT
ftr-400	433	1	directives	directive	NOUN
ftr-400	433	2	are	be	AUX
ftr-400	433	3	the	the	DET
ftr-400	433	4	legislative	legislative	ADJ
ftr-400	433	5	instruments	instrument	NOUN
ftr-400	433	6	most	most	ADV
ftr-400	433	7	commonly	commonly	ADV
ftr-400	433	8	used	use	VERB
ftr-400	433	9	to	to	PART
ftr-400	433	10	harmonize	harmonize	VERB
ftr-400	433	11	the	the	DET
ftr-400	433	12	member	member	NOUN
ftr-400	433	13	states	state	NOUN
ftr-400	433	14	�	�	PROPN
ftr-400	433	15	legislation	legislation	NOUN
ftr-400	433	16	.	.	PUNCT
ftr-400	434	1	see	see	VERB
ftr-400	434	2	bermann	bermann	PROPN
ftr-400	434	3	,	,	PUNCT
ftr-400	434	4	supra	supra	PROPN
ftr-400	434	5	note	note	NOUN
ftr-400	434	6	10	10	NUM
ftr-400	434	7	,	,	PUNCT
ftr-400	434	8	at	at	ADP
ftr-400	434	9	253	253	NUM
ftr-400	434	10	.	.	PUNCT
ftr-400	435	1	nearly	nearly	ADV
ftr-400	435	2	all	all	PRON
ftr-400	435	3	of	of	ADP
ftr-400	435	4	the	the	DET
ftr-400	435	5	steps	step	NOUN
ftr-400	435	6	taken	take	VERB
ftr-400	435	7	to	to	PART
ftr-400	435	8	harmonize	harmonize	VERB
ftr-400	435	9	the	the	DET
ftr-400	435	10	tax	tax	NOUN
ftr-400	435	11	laws	law	NOUN
ftr-400	435	12	to	to	ADP
ftr-400	435	13	date	date	NOUN
ftr-400	435	14	have	have	AUX
ftr-400	435	15	been	be	AUX
ftr-400	435	16	achieved	achieve	VERB
ftr-400	435	17	through	through	ADP
ftr-400	435	18	the	the	DET
ftr-400	435	19	use	use	NOUN
ftr-400	435	20	of	of	ADP
ftr-400	435	21	directives	directive	NOUN
ftr-400	435	22	.	.	PUNCT
ftr-400	436	1	see	see	VERB
ftr-400	436	2	generally	generally	ADV
ftr-400	436	3	kaye	kaye	PROPN
ftr-400	436	4	,	,	PUNCT
ftr-400	436	5	european	european	ADJ
ftr-400	436	6	tax	tax	NOUN
ftr-400	436	7	harmonization	harmonization	NOUN
ftr-400	436	8	,	,	PUNCT
ftr-400	436	9	supra	supra	PROPN
ftr-400	436	10	note	note	PROPN
ftr-400	436	11	68	68	NUM
ftr-400	436	12	,	,	PUNCT
ftr-400	436	13	at	at	ADP
ftr-400	436	14	124	124	NUM
ftr-400	436	15	.	.	PUNCT
ftr-400	437	1	when	when	SCONJ
ftr-400	437	2	a	a	DET
ftr-400	437	3	member	member	NOUN
ftr-400	437	4	state	state	NOUN
ftr-400	437	5	does	do	AUX
ftr-400	437	6	not	not	PART
ftr-400	437	7	implement	implement	VERB
ftr-400	437	8	the	the	DET
ftr-400	437	9	directive	directive	NOUN
ftr-400	437	10	into	into	ADP
ftr-400	437	11	national	national	ADJ
ftr-400	437	12	law	law	NOUN
ftr-400	437	13	,	,	PUNCT
ftr-400	437	14	the	the	DET
ftr-400	437	15	question	question	NOUN
ftr-400	437	16	arises	arise	VERB
ftr-400	437	17	as	as	ADP
ftr-400	437	18	to	to	ADP
ftr-400	437	19	whether	whether	SCONJ
ftr-400	437	20	the	the	DET
ftr-400	437	21	directive	directive	NOUN
ftr-400	437	22	has	have	AUX
ftr-400	437	23	direct	direct	ADJ
ftr-400	437	24	effect	effect	NOUN
ftr-400	437	25	,	,	PUNCT
ftr-400	437	26	i.e.	i.e.	X
ftr-400	437	27	,	,	PUNCT
ftr-400	437	28	whether	whether	SCONJ
ftr-400	437	29	it	it	PRON
ftr-400	437	30	is	be	AUX
ftr-400	437	31	effective	effective	ADJ
ftr-400	437	32	without	without	ADP
ftr-400	437	33	such	such	ADJ
ftr-400	437	34	enactment	enactment	NOUN
ftr-400	437	35	.	.	PUNCT
ftr-400	438	1	the	the	DET
ftr-400	438	2	european	european	PROPN
ftr-400	438	3	court	court	PROPN
ftr-400	438	4	of	of	ADP
ftr-400	438	5	justice	justice	PROPN
ftr-400	438	6	has	have	AUX
ftr-400	438	7	observed	observe	VERB
ftr-400	438	8	that	that	SCONJ
ftr-400	438	9	�	�	NOUN
ftr-400	438	10	a	a	DET
ftr-400	438	11	member	member	NOUN
ftr-400	438	12	state	state	NOUN
ftr-400	438	13	which	which	PRON
ftr-400	438	14	has	have	AUX
ftr-400	438	15	not	not	PART
ftr-400	438	16	adopted	adopt	VERB
ftr-400	438	17	the	the	DET
ftr-400	438	18	implementing	implement	VERB
ftr-400	438	19	measures	measure	NOUN
ftr-400	438	20	required	require	VERB
ftr-400	438	21	by	by	ADP
ftr-400	438	22	[	[	X
ftr-400	438	23	a	a	X
ftr-400	438	24	]	]	X
ftr-400	438	25	directive	directive	NOUN
ftr-400	438	26	within	within	ADP
ftr-400	438	27	the	the	DET
ftr-400	438	28	prescribed	prescribed	ADJ
ftr-400	438	29	period	period	NOUN
ftr-400	438	30	may	may	AUX
ftr-400	438	31	not	not	PART
ftr-400	438	32	plead	plead	VERB
ftr-400	438	33	,	,	PUNCT
ftr-400	438	34	as	as	ADP
ftr-400	438	35	against	against	ADP
ftr-400	438	36	individuals	individual	NOUN
ftr-400	438	37	,	,	PUNCT
ftr-400	438	38	its	its	PRON
ftr-400	438	39	own	own	ADJ
ftr-400	438	40	failure	failure	NOUN
ftr-400	438	41	to	to	PART
ftr-400	438	42	perform	perform	VERB
ftr-400	438	43	the	the	DET
ftr-400	438	44	obligations	obligation	NOUN
ftr-400	438	45	which	which	PRON
ftr-400	438	46	the	the	DET
ftr-400	438	47	directive	directive	NOUN
ftr-400	438	48	entails	entail	VERB
ftr-400	438	49	.	.	PUNCT
ftr-400	439	1	�	�	PROPN
ftr-400	439	2	case	case	NOUN
ftr-400	439	3	8/81	8/81	PROPN
ftr-400	439	4	,	,	PUNCT
ftr-400	439	5	becker	becker	PROPN
ftr-400	440	1	v.	v.	PROPN
ftr-400	440	2	finanzamt	finanzamt	PROPN
ftr-400	440	3	munster	munster	PROPN
ftr-400	440	4	innenstadt	innenstadt	PROPN
ftr-400	440	5	,	,	PUNCT
ftr-400	440	6	1982	1982	NUM
ftr-400	440	7	e.c.r	e.c.r	X
ftr-400	440	8	.	.	PUNCT
ftr-400	441	1	53	53	NUM
ftr-400	441	2	,	,	PUNCT
ftr-400	441	3	¶	¶	PROPN
ftr-400	441	4	24	24	NUM
ftr-400	441	5	(	(	PUNCT
ftr-400	441	6	holding	hold	VERB
ftr-400	441	7	that	that	SCONJ
ftr-400	441	8	although	although	SCONJ
ftr-400	441	9	germany	germany	PROPN
ftr-400	441	10	had	have	AUX
ftr-400	441	11	not	not	PART
ftr-400	441	12	yet	yet	ADV
ftr-400	441	13	implemented	implement	VERB
ftr-400	441	14	the	the	DET
ftr-400	441	15	sixth	sixth	ADJ
ftr-400	441	16	vat	vat	NOUN
ftr-400	441	17	directive	directive	NOUN
ftr-400	441	18	,	,	PUNCT
ftr-400	441	19	the	the	DET
ftr-400	441	20	directive	directive	NOUN
ftr-400	441	21	was	be	AUX
ftr-400	441	22	directly	directly	ADV
ftr-400	441	23	effective	effective	ADJ
ftr-400	441	24	)	)	PUNCT
ftr-400	441	25	.	.	PUNCT
ftr-400	442	1	the	the	DET
ftr-400	442	2	test	test	NOUN
ftr-400	442	3	is	be	AUX
ftr-400	442	4	whether	whether	SCONJ
ftr-400	442	5	the	the	DET
ftr-400	442	6	provisions	provision	NOUN
ftr-400	442	7	of	of	ADP
ftr-400	442	8	the	the	DET
ftr-400	442	9	directive	directive	NOUN
ftr-400	442	10	are	be	AUX
ftr-400	442	11	unconditional	unconditional	ADJ
ftr-400	442	12	and	and	CCONJ
ftr-400	442	13	sufficiently	sufficiently	ADV
ftr-400	442	14	precise	precise	ADJ
ftr-400	442	15	to	to	PART
ftr-400	442	16	be	be	AUX
ftr-400	442	17	relied	rely	VERB
ftr-400	442	18	upon	upon	SCONJ
ftr-400	442	19	in	in	ADP
ftr-400	442	20	a	a	DET
ftr-400	442	21	conflict	conflict	NOUN
ftr-400	442	22	with	with	ADP
ftr-400	442	23	an	an	DET
ftr-400	442	24	incompatible	incompatible	ADJ
ftr-400	442	25	national	national	ADJ
ftr-400	442	26	provision	provision	NOUN
ftr-400	442	27	.	.	PUNCT
ftr-400	443	1	i	i	PRON
ftr-400	443	2	d.	d.	PROPN
ftr-400	443	3	¶	¶	PROPN
ftr-400	443	4	25	25	NUM
ftr-400	443	5	.	.	PUNCT
ftr-400	443	6	92	92	NUM
ftr-400	443	7	.	.	PUNCT
ftr-400	444	1	ec	ec	PROPN
ftr-400	444	2	treaty	treaty	PROPN
ftr-400	444	3	,	,	PUNCT
ftr-400	444	4	supra	supra	PROPN
ftr-400	444	5	note	note	PROPN
ftr-400	444	6	15	15	NUM
ftr-400	444	7	,	,	PUNCT
ftr-400	444	8	art	art	NOUN
ftr-400	444	9	.	.	PUNCT
ftr-400	445	1	94	94	NUM
ftr-400	445	2	.	.	X
ftr-400	446	1	93	93	NUM
ftr-400	446	2	.	.	PUNCT
ftr-400	447	1	ec	ec	PROPN
ftr-400	447	2	treaty	treaty	PROPN
ftr-400	447	3	,	,	PUNCT
ftr-400	447	4	supra	supra	PROPN
ftr-400	447	5	note	note	PROPN
ftr-400	447	6	15	15	NUM
ftr-400	447	7	,	,	PUNCT
ftr-400	447	8	art	art	NOUN
ftr-400	447	9	.	.	PUNCT
ftr-400	448	1	257	257	NUM
ftr-400	448	2	;	;	PUNCT
ftr-400	448	3	see	see	VERB
ftr-400	448	4	also	also	ADV
ftr-400	448	5	hanlon	hanlon	PROPN
ftr-400	448	6	,	,	PUNCT
ftr-400	448	7	supra	supra	PROPN
ftr-400	448	8	note	note	PROPN
ftr-400	448	9	17	17	NUM
ftr-400	448	10	,	,	PUNCT
ftr-400	448	11	at	at	ADP
ftr-400	448	12	5657	5657	NUM
ftr-400	448	13	.	.	PUNCT
ftr-400	449	1	94	94	NUM
ftr-400	449	2	.	.	PUNCT
ftr-400	450	1	bermann	bermann	PROPN
ftr-400	450	2	,	,	PUNCT
ftr-400	450	3	supra	supra	PROPN
ftr-400	450	4	note	note	NOUN
ftr-400	450	5	10	10	NUM
ftr-400	450	6	,	,	PUNCT
ftr-400	450	7	at	at	ADP
ftr-400	450	8	71	71	NUM
ftr-400	450	9	-	-	SYM
ftr-400	450	10	72	72	NUM
ftr-400	450	11	.	.	PUNCT
ftr-400	451	1	articles	article	NOUN
ftr-400	451	2	198a-198c	198a-198c	NUM
ftr-400	451	3	of	of	ADP
ftr-400	451	4	the	the	DET
ftr-400	451	5	teu	teu	PROPN
ftr-400	451	6	established	establish	VERB
ftr-400	451	7	the	the	DET
ftr-400	451	8	committee	committee	NOUN
ftr-400	451	9	of	of	ADP
ftr-400	451	10	the	the	DET
ftr-400	451	11	regions	region	NOUN
ftr-400	451	12	to	to	PART
ftr-400	451	13	provide	provide	VERB
ftr-400	451	14	non	non	ADJ
ftr-400	451	15	-	-	ADJ
ftr-400	451	16	binding	binding	ADJ
ftr-400	451	17	advisory	advisory	ADJ
ftr-400	451	18	opinions	opinion	NOUN
ftr-400	451	19	on	on	ADP
ftr-400	451	20	matters	matter	NOUN
ftr-400	451	21	having	have	VERB
ftr-400	451	22	a	a	DET
ftr-400	451	23	particular	particular	ADJ
ftr-400	451	24	affect	affect	VERB
ftr-400	451	25	on	on	ADP
ftr-400	451	26	regions	region	NOUN
ftr-400	451	27	of	of	ADP
ftr-400	451	28	the	the	DET
ftr-400	451	29	eu	eu	PROPN
ftr-400	451	30	.	.	PROPN
ftr-400	451	31	hanlon	hanlon	PROPN
ftr-400	451	32	,	,	PUNCT
ftr-400	451	33	supra	supra	PROPN
ftr-400	451	34	note	note	PROPN
ftr-400	451	35	17	17	NUM
ftr-400	451	36	,	,	PUNCT
ftr-400	451	37	at	at	ADP
ftr-400	451	38	57	57	NUM
ftr-400	451	39	;	;	PUNCT
ftr-400	451	40	see	see	VERB
ftr-400	451	41	also	also	ADV
ftr-400	451	42	ec	ec	PROPN
ftr-400	451	43	treaty	treaty	NOUN
ftr-400	451	44	,	,	PUNCT
ftr-400	451	45	supra	supra	PROPN
ftr-400	451	46	note	note	PROPN
ftr-400	451	47	15	15	NUM
ftr-400	451	48	,	,	PUNCT
ftr-400	451	49	arts	art	NOUN
ftr-400	451	50	.	.	PUNCT
ftr-400	452	1	263	263	NUM
ftr-400	452	2	-	-	SYM
ftr-400	452	3	65	65	NUM
ftr-400	452	4	.	.	PUNCT
ftr-400	453	1	95	95	NUM
ftr-400	453	2	.	.	PUNCT
ftr-400	454	1	ec	ec	PROPN
ftr-400	454	2	treaty	treaty	PROPN
ftr-400	454	3	,	,	PUNCT
ftr-400	454	4	supra	supra	PROPN
ftr-400	454	5	note	note	PROPN
ftr-400	454	6	15	15	NUM
ftr-400	454	7	,	,	PUNCT
ftr-400	454	8	art	art	NOUN
ftr-400	454	9	.	.	PUNCT
ftr-400	455	1	250	250	NUM
ftr-400	455	2	;	;	PUNCT
ftr-400	455	3	see	see	VERB
ftr-400	455	4	also	also	ADV
ftr-400	455	5	hartley	hartley	PROPN
ftr-400	455	6	,	,	PUNCT
ftr-400	455	7	supra	supra	PROPN
ftr-400	455	8	note	note	PROPN
ftr-400	455	9	40	40	NUM
ftr-400	455	10	,	,	PUNCT
ftr-400	455	11	at	at	ADP
ftr-400	455	12	41	41	NUM
ftr-400	455	13	;	;	PUNCT
ftr-400	455	14	bermann	bermann	NOUN
ftr-400	455	15	,	,	PUNCT
ftr-400	455	16	supra	supra	PROPN
ftr-400	455	17	note	note	NOUN
ftr-400	455	18	10	10	NUM
ftr-400	455	19	,	,	PUNCT
ftr-400	455	20	at	at	ADP
ftr-400	455	21	83	83	NUM
ftr-400	455	22	.	.	PUNCT
ftr-400	456	1	most	most	ADJ
ftr-400	456	2	community	community	NOUN
ftr-400	456	3	legislation	legislation	NOUN
ftr-400	456	4	is	be	AUX
ftr-400	456	5	made	make	VERB
ftr-400	456	6	pursuant	pursuant	ADJ
ftr-400	456	7	to	to	ADP
ftr-400	456	8	the	the	DET
ftr-400	456	9	co	co	NOUN
ftr-400	456	10	-	-	NOUN
ftr-400	456	11	decision	decision	ADJ
ftr-400	456	12	procedure	procedure	NOUN
ftr-400	456	13	,	,	PUNCT
ftr-400	456	14	which	which	PRON
ftr-400	456	15	emphasizes	emphasize	VERB
ftr-400	456	16	reaching	reach	VERB
ftr-400	456	17	a	a	DET
ftr-400	456	18	text	text	NOUN
ftr-400	456	19	approved	approve	VERB
ftr-400	456	20	by	by	ADP
ftr-400	456	21	both	both	CCONJ
ftr-400	456	22	the	the	DET
ftr-400	456	23	parliament	parliament	NOUN
ftr-400	456	24	and	and	CCONJ
ftr-400	456	25	the	the	DET
ftr-400	456	26	council.89	council.89	NOUN
ftr-400	456	27	however	however	ADV
ftr-400	456	28	,	,	PUNCT
ftr-400	456	29	the	the	DET
ftr-400	456	30	consultation	consultation	NOUN
ftr-400	456	31	procedure	procedure	NOUN
ftr-400	456	32	applies	apply	VERB
ftr-400	456	33	to	to	ADP
ftr-400	456	34	taxation.90	taxation.90	NOUN
ftr-400	456	35	under	under	ADP
ftr-400	456	36	this	this	DET
ftr-400	456	37	procedure	procedure	NOUN
ftr-400	456	38	,	,	PUNCT
ftr-400	456	39	the	the	DET
ftr-400	456	40	commission	commission	NOUN
ftr-400	456	41	delivers	deliver	VERB
ftr-400	456	42	a	a	DET
ftr-400	456	43	proposal	proposal	NOUN
ftr-400	456	44	,	,	PUNCT
ftr-400	456	45	such	such	ADJ
ftr-400	456	46	as	as	ADP
ftr-400	456	47	a	a	DET
ftr-400	456	48	proposed	propose	VERB
ftr-400	456	49	directive	directive	NOUN
ftr-400	456	50	,	,	PUNCT
ftr-400	456	51	to	to	ADP
ftr-400	456	52	the	the	DET
ftr-400	456	53	council.91	council.91	NOUN
ftr-400	456	54	the	the	DET
ftr-400	456	55	european	european	PROPN
ftr-400	456	56	parliament	parliament	PROPN
ftr-400	456	57	is	be	AUX
ftr-400	456	58	consulted	consult	VERB
ftr-400	456	59	and	and	CCONJ
ftr-400	456	60	publishes	publish	VERB
ftr-400	456	61	an	an	DET
ftr-400	456	62	opinion	opinion	NOUN
ftr-400	456	63	accepting	accept	VERB
ftr-400	456	64	,	,	PUNCT
ftr-400	456	65	rejecting	reject	VERB
ftr-400	456	66	,	,	PUNCT
ftr-400	456	67	or	or	CCONJ
ftr-400	456	68	suggesting	suggest	VERB
ftr-400	456	69	amendments	amendment	NOUN
ftr-400	456	70	to	to	ADP
ftr-400	456	71	the	the	DET
ftr-400	456	72	proposal	proposal	NOUN
ftr-400	456	73	.	.	PUNCT
ftr-400	457	1	the	the	DET
ftr-400	457	2	economic	economic	ADJ
ftr-400	457	3	and	and	CCONJ
ftr-400	457	4	social	social	ADJ
ftr-400	457	5	committee	committee	NOUN
ftr-400	457	6	must	must	AUX
ftr-400	457	7	also	also	ADV
ftr-400	457	8	be	be	AUX
ftr-400	457	9	consulted	consult	VERB
ftr-400	457	10	for	for	ADP
ftr-400	457	11	any	any	DET
ftr-400	457	12	legislation	legislation	NOUN
ftr-400	457	13	that	that	PRON
ftr-400	457	14	directly	directly	ADV
ftr-400	457	15	affects	affect	VERB
ftr-400	457	16	�	�	PROPN
ftr-400	457	17	the	the	DET
ftr-400	457	18	establishment	establishment	NOUN
ftr-400	457	19	or	or	CCONJ
ftr-400	457	20	functioning	functioning	NOUN
ftr-400	457	21	of	of	ADP
ftr-400	457	22	the	the	DET
ftr-400	457	23	common	common	ADJ
ftr-400	457	24	market.	market.	PROPN
ftr-400	457	25	�	�	PROPN
ftr-400	457	26	92	92	NUM
ftr-400	457	27	this	this	DET
ftr-400	457	28	committee	committee	NOUN
ftr-400	457	29	consists	consist	VERB
ftr-400	457	30	of	of	ADP
ftr-400	457	31	representatives	representative	NOUN
ftr-400	457	32	of	of	ADP
ftr-400	457	33	various	various	ADJ
ftr-400	457	34	economic	economic	ADJ
ftr-400	457	35	and	and	CCONJ
ftr-400	457	36	social	social	ADJ
ftr-400	457	37	interests	interest	NOUN
ftr-400	457	38	such	such	ADJ
ftr-400	457	39	as	as	ADP
ftr-400	457	40	trade	trade	NOUN
ftr-400	457	41	unions	union	NOUN
ftr-400	457	42	,	,	PUNCT
ftr-400	457	43	employers	employer	NOUN
ftr-400	457	44	�	�	PROPN
ftr-400	457	45	groups	group	NOUN
ftr-400	457	46	,	,	PUNCT
ftr-400	457	47	consumer	consumer	NOUN
ftr-400	457	48	groups	group	NOUN
ftr-400	457	49	and	and	CCONJ
ftr-400	457	50	the	the	DET
ftr-400	457	51	professions.93	professions.93	PROPN
ftr-400	457	52	the	the	DET
ftr-400	457	53	committee	committee	NOUN
ftr-400	457	54	of	of	ADP
ftr-400	457	55	the	the	DET
ftr-400	457	56	regions	region	NOUN
ftr-400	457	57	,	,	PUNCT
ftr-400	457	58	composed	compose	VERB
ftr-400	457	59	of	of	ADP
ftr-400	457	60	representatives	representative	NOUN
ftr-400	457	61	of	of	ADP
ftr-400	457	62	regional	regional	ADJ
ftr-400	457	63	and	and	CCONJ
ftr-400	457	64	local	local	ADJ
ftr-400	457	65	entities	entity	NOUN
ftr-400	457	66	within	within	ADP
ftr-400	457	67	the	the	DET
ftr-400	457	68	member	member	NOUN
ftr-400	457	69	states	state	NOUN
ftr-400	457	70	,	,	PUNCT
ftr-400	457	71	may	may	AUX
ftr-400	457	72	also	also	ADV
ftr-400	457	73	be	be	AUX
ftr-400	457	74	consulted.94	consulted.94	VERB
ftr-400	457	75	the	the	DET
ftr-400	457	76	commission	commission	NOUN
ftr-400	457	77	may	may	AUX
ftr-400	457	78	amend	amend	VERB
ftr-400	457	79	the	the	DET
ftr-400	457	80	proposal	proposal	NOUN
ftr-400	457	81	to	to	PART
ftr-400	457	82	incorporate	incorporate	VERB
ftr-400	457	83	any	any	DET
ftr-400	457	84	changes	change	NOUN
ftr-400	457	85	and	and	CCONJ
ftr-400	457	86	the	the	DET
ftr-400	457	87	council	council	NOUN
ftr-400	457	88	then	then	ADV
ftr-400	457	89	examines	examine	VERB
ftr-400	457	90	and	and	CCONJ
ftr-400	457	91	votes	vote	NOUN
ftr-400	457	92	upon	upon	SCONJ
ftr-400	457	93	the	the	DET
ftr-400	457	94	proposed	propose	VERB
ftr-400	457	95	directive.95	directive.95	NOUN
ftr-400	457	96	the	the	DET
ftr-400	457	97	treaty	treaty	NOUN
ftr-400	457	98	provides	provide	VERB
ftr-400	457	99	three	three	NUM
ftr-400	457	100	different	different	ADJ
ftr-400	457	101	voting	voting	NOUN
ftr-400	457	102	formulas	formula	NOUN
ftr-400	457	103	:	:	PUNCT
ftr-400	457	104	unanimity	unanimity	NOUN
ftr-400	457	105	,	,	PUNCT
ftr-400	457	106	2005	2005	NUM
ftr-400	457	107	]	]	PUNCT
ftr-400	457	108	tax	tax	NOUN
ftr-400	457	109	discrimination	discrimination	NOUN
ftr-400	457	110	63	63	NUM
ftr-400	457	111	96	96	NUM
ftr-400	457	112	.	.	PUNCT
ftr-400	458	1	craig	craig	PROPN
ftr-400	458	2	&	&	CCONJ
ftr-400	458	3	de	de	PROPN
ftr-400	458	4	burca	burca	PROPN
ftr-400	458	5	,	,	PUNCT
ftr-400	458	6	supra	supra	PROPN
ftr-400	458	7	note	note	PROPN
ftr-400	458	8	88	88	NUM
ftr-400	458	9	,	,	PUNCT
ftr-400	458	10	at	at	ADP
ftr-400	458	11	153	153	NUM
ftr-400	458	12	.	.	PUNCT
ftr-400	458	13	97	97	NUM
ftr-400	458	14	.	.	PUNCT
ftr-400	459	1	i	i	PRON
ftr-400	459	2	d.	d.	PROPN
ftr-400	459	3	at	at	ADP
ftr-400	459	4	154	154	NUM
ftr-400	459	5	.	.	PUNCT
ftr-400	460	1	98	98	NUM
ftr-400	460	2	.	.	PUNCT
ftr-400	461	1	ec	ec	PROPN
ftr-400	461	2	treaty	treaty	PROPN
ftr-400	461	3	,	,	PUNCT
ftr-400	461	4	supra	supra	PROPN
ftr-400	461	5	note	note	PROPN
ftr-400	461	6	15	15	NUM
ftr-400	461	7	,	,	PUNCT
ftr-400	461	8	art	art	NOUN
ftr-400	461	9	.	.	PUNCT
ftr-400	462	1	94	94	NUM
ftr-400	462	2	(	(	PUNCT
ftr-400	462	3	ex	ex	X
ftr-400	462	4	art	art	NOUN
ftr-400	462	5	.	.	PUNCT
ftr-400	463	1	100	100	NUM
ftr-400	463	2	)	)	PUNCT
ftr-400	463	3	.	.	PUNCT
ftr-400	464	1	article	article	NOUN
ftr-400	464	2	94	94	NUM
ftr-400	464	3	states	state	NOUN
ftr-400	464	4	:	:	PUNCT
ftr-400	464	5	the	the	DET
ftr-400	464	6	council	council	NOUN
ftr-400	464	7	shall	shall	AUX
ftr-400	464	8	,	,	PUNCT
ftr-400	464	9	acting	act	VERB
ftr-400	464	10	unanimously	unanimously	ADV
ftr-400	464	11	on	on	ADP
ftr-400	464	12	a	a	DET
ftr-400	464	13	proposal	proposal	NOUN
ftr-400	464	14	from	from	ADP
ftr-400	464	15	the	the	DET
ftr-400	464	16	commission	commission	NOUN
ftr-400	464	17	and	and	CCONJ
ftr-400	464	18	after	after	ADP
ftr-400	464	19	consulting	consult	VERB
ftr-400	464	20	the	the	DET
ftr-400	464	21	european	european	ADJ
ftr-400	464	22	parliament	parliament	NOUN
ftr-400	464	23	and	and	CCONJ
ftr-400	464	24	the	the	DET
ftr-400	464	25	economic	economic	ADJ
ftr-400	464	26	and	and	CCONJ
ftr-400	464	27	social	social	ADJ
ftr-400	464	28	committee	committee	NOUN
ftr-400	464	29	,	,	PUNCT
ftr-400	464	30	issue	issue	NOUN
ftr-400	464	31	directives	directive	NOUN
ftr-400	464	32	for	for	ADP
ftr-400	464	33	the	the	DET
ftr-400	464	34	approximation	approximation	NOUN
ftr-400	464	35	of	of	ADP
ftr-400	464	36	such	such	ADJ
ftr-400	464	37	laws	law	NOUN
ftr-400	464	38	,	,	PUNCT
ftr-400	464	39	regulations	regulation	NOUN
ftr-400	464	40	or	or	CCONJ
ftr-400	464	41	administrative	administrative	ADJ
ftr-400	464	42	provisions	provision	NOUN
ftr-400	464	43	of	of	ADP
ftr-400	464	44	the	the	DET
ftr-400	464	45	members	member	NOUN
ftr-400	464	46	states	state	NOUN
ftr-400	464	47	as	as	SCONJ
ftr-400	464	48	directly	directly	ADV
ftr-400	464	49	affect	affect	VERB
ftr-400	464	50	the	the	DET
ftr-400	464	51	establishment	establishment	NOUN
ftr-400	464	52	or	or	CCONJ
ftr-400	464	53	functioning	functioning	NOUN
ftr-400	464	54	of	of	ADP
ftr-400	464	55	the	the	DET
ftr-400	464	56	common	common	ADJ
ftr-400	464	57	market	market	NOUN
ftr-400	464	58	.	.	PUNCT
ftr-400	465	1	i	i	PRON
ftr-400	465	2	d.	d.	PROPN
ftr-400	465	3	it	it	PRON
ftr-400	465	4	is	be	AUX
ftr-400	465	5	understood	understand	VERB
ftr-400	465	6	that	that	SCONJ
ftr-400	465	7	article	article	NOUN
ftr-400	465	8	94	94	NUM
ftr-400	465	9	of	of	ADP
ftr-400	465	10	the	the	DET
ftr-400	465	11	treaty	treaty	NOUN
ftr-400	465	12	in	in	ADP
ftr-400	465	13	the	the	DET
ftr-400	465	14	chapter	chapter	NOUN
ftr-400	465	15	on	on	ADP
ftr-400	465	16	�	�	PROPN
ftr-400	465	17	approximation	approximation	NOUN
ftr-400	465	18	of	of	ADP
ftr-400	465	19	laws	law	NOUN
ftr-400	465	20	�	�	PROPN
ftr-400	465	21	provides	provide	VERB
ftr-400	465	22	a	a	DET
ftr-400	465	23	legal	legal	ADJ
ftr-400	465	24	basis	basis	NOUN
ftr-400	465	25	for	for	ADP
ftr-400	465	26	direct	direct	ADJ
ftr-400	465	27	taxation	taxation	NOUN
ftr-400	465	28	harmonization	harmonization	NOUN
ftr-400	465	29	measures	measure	NOUN
ftr-400	465	30	.	.	PUNCT
ftr-400	466	1	van	van	PROPN
ftr-400	466	2	thiel	thiel	PROPN
ftr-400	466	3	,	,	PUNCT
ftr-400	466	4	free	free	ADJ
ftr-400	466	5	movement	movement	NOUN
ftr-400	466	6	of	of	ADP
ftr-400	466	7	persons	person	NOUN
ftr-400	466	8	,	,	PUNCT
ftr-400	466	9	supra	supra	PROPN
ftr-400	466	10	note	note	NOUN
ftr-400	466	11	10	10	NUM
ftr-400	466	12	,	,	PUNCT
ftr-400	466	13	at	at	ADP
ftr-400	466	14	112	112	NUM
ftr-400	466	15	.	.	PUNCT
ftr-400	467	1	99	99	NUM
ftr-400	467	2	.	.	PUNCT
ftr-400	468	1	qualified	qualified	ADJ
ftr-400	468	2	majority	majority	NOUN
ftr-400	468	3	voting	voting	NOUN
ftr-400	468	4	position	position	NOUN
ftr-400	468	5	paper	paper	NOUN
ftr-400	468	6	,	,	PUNCT
ftr-400	468	7	supra	supra	PROPN
ftr-400	468	8	note	note	NOUN
ftr-400	468	9	20	20	NUM
ftr-400	468	10	,	,	PUNCT
ftr-400	468	11	at	at	ADP
ftr-400	468	12	5	5	NUM
ftr-400	468	13	,	,	PUNCT
ftr-400	468	14	11	11	NUM
ftr-400	468	15	.	.	PUNCT
ftr-400	468	16	�	�	NOUN
ftr-400	469	1	[	[	X
ftr-400	469	2	i]t	i]t	NOUN
ftr-400	469	3	remains	remain	VERB
ftr-400	469	4	the	the	DET
ftr-400	469	5	commission	commission	PROPN
ftr-400	469	6	�	�	PROPN
ftr-400	469	7	s	s	PART
ftr-400	469	8	view	view	NOUN
ftr-400	469	9	that	that	SCONJ
ftr-400	469	10	a	a	DET
ftr-400	469	11	move	move	NOUN
ftr-400	469	12	to	to	ADP
ftr-400	469	13	qualified	qualified	ADJ
ftr-400	469	14	majority	majority	NOUN
ftr-400	469	15	voting	voting	NOUN
ftr-400	469	16	at	at	ADP
ftr-400	469	17	least	least	ADJ
ftr-400	469	18	for	for	ADP
ftr-400	469	19	certain	certain	ADJ
ftr-400	469	20	tax	tax	NOUN
ftr-400	469	21	issues	issue	NOUN
ftr-400	469	22	is	be	AUX
ftr-400	469	23	indispensable	indispensable	ADJ
ftr-400	469	24	.	.	PUNCT
ftr-400	470	1	�	�	PROPN
ftr-400	470	2	tax	tax	NOUN
ftr-400	470	3	policy	policy	NOUN
ftr-400	470	4	in	in	ADP
ftr-400	470	5	the	the	DET
ftr-400	470	6	eu	eu	PROPN
ftr-400	470	7	,	,	PUNCT
ftr-400	470	8	supra	supra	PROPN
ftr-400	470	9	note	note	PROPN
ftr-400	470	10	41	41	NUM
ftr-400	470	11	,	,	PUNCT
ftr-400	470	12	at	at	ADP
ftr-400	470	13	9	9	NUM
ftr-400	470	14	.	.	NOUN
ftr-400	470	15	100	100	NUM
ftr-400	470	16	.	.	PUNCT
ftr-400	471	1	see	see	VERB
ftr-400	471	2	bermann	bermann	PROPN
ftr-400	471	3	,	,	PUNCT
ftr-400	471	4	supra	supra	PROPN
ftr-400	471	5	note	note	NOUN
ftr-400	471	6	10	10	NUM
ftr-400	471	7	,	,	PUNCT
ftr-400	471	8	at	at	ADP
ftr-400	471	9	24	24	NUM
ftr-400	471	10	(	(	PUNCT
ftr-400	471	11	citing	cite	VERB
ftr-400	471	12	teu	teu	PROPN
ftr-400	471	13	,	,	PUNCT
ftr-400	471	14	supra	supra	ADJ
ftr-400	471	15	note	note	NOUN
ftr-400	471	16	7	7	NUM
ftr-400	471	17	,	,	PUNCT
ftr-400	471	18	art	art	NOUN
ftr-400	471	19	.	.	PUNCT
ftr-400	472	1	48	48	NUM
ftr-400	472	2	)	)	PUNCT
ftr-400	472	3	.	.	PUNCT
ftr-400	473	1	101	101	NUM
ftr-400	473	2	.	.	PUNCT
ftr-400	474	1	i	i	PRON
ftr-400	474	2	d.	d.	PROPN
ftr-400	474	3	at	at	ADP
ftr-400	474	4	31	31	NUM
ftr-400	474	5	.	.	PUNCT
ftr-400	475	1	102	102	NUM
ftr-400	475	2	.	.	PUNCT
ftr-400	476	1	tax	tax	NOUN
ftr-400	476	2	policy	policy	NOUN
ftr-400	476	3	in	in	ADP
ftr-400	476	4	the	the	DET
ftr-400	476	5	eu	eu	PROPN
ftr-400	476	6	,	,	PUNCT
ftr-400	476	7	supra	supra	PROPN
ftr-400	476	8	note	note	PROPN
ftr-400	476	9	41	41	NUM
ftr-400	476	10	,	,	PUNCT
ftr-400	476	11	at	at	ADP
ftr-400	476	12	5	5	NUM
ftr-400	476	13	.	.	NOUN
ftr-400	476	14	103	103	NUM
ftr-400	476	15	.	.	PUNCT
ftr-400	477	1	charlemagne	charlemagne	PROPN
ftr-400	477	2	:	:	PUNCT
ftr-400	477	3	the	the	DET
ftr-400	477	4	tyranny	tyranny	NOUN
ftr-400	477	5	of	of	ADP
ftr-400	477	6	the	the	DET
ftr-400	477	7	majority	majority	NOUN
ftr-400	477	8	,	,	PUNCT
ftr-400	477	9	the	the	DET
ftr-400	477	10	economist	economist	NOUN
ftr-400	477	11	,	,	PUNCT
ftr-400	477	12	may	may	AUX
ftr-400	477	13	29	29	NUM
ftr-400	477	14	,	,	PUNCT
ftr-400	477	15	2004	2004	NUM
ftr-400	477	16	,	,	PUNCT
ftr-400	477	17	at	at	ADP
ftr-400	477	18	55	55	NUM
ftr-400	477	19	.	.	PUNCT
ftr-400	478	1	simple	simple	ADJ
ftr-400	478	2	majority	majority	NOUN
ftr-400	478	3	,	,	PUNCT
ftr-400	478	4	and	and	CCONJ
ftr-400	478	5	qualified	qualified	ADJ
ftr-400	478	6	majority.96	majority.96	PROPN
ftr-400	478	7	the	the	DET
ftr-400	478	8	treaty	treaty	NOUN
ftr-400	478	9	article	article	NOUN
ftr-400	478	10	under	under	ADP
ftr-400	478	11	which	which	PRON
ftr-400	478	12	the	the	DET
ftr-400	478	13	legislation	legislation	NOUN
ftr-400	478	14	is	be	AUX
ftr-400	478	15	enacted	enact	VERB
ftr-400	478	16	specifies	specifie	NOUN
ftr-400	478	17	the	the	DET
ftr-400	478	18	appropriate	appropriate	ADJ
ftr-400	478	19	voting	voting	NOUN
ftr-400	478	20	rule	rule	NOUN
ftr-400	478	21	to	to	PART
ftr-400	478	22	be	be	AUX
ftr-400	478	23	used.97	used.97	NOUN
ftr-400	478	24	although	although	SCONJ
ftr-400	478	25	the	the	DET
ftr-400	478	26	eec	eec	PROPN
ftr-400	478	27	treaty	treaty	NOUN
ftr-400	478	28	has	have	AUX
ftr-400	478	29	been	be	AUX
ftr-400	478	30	amended	amend	VERB
ftr-400	478	31	on	on	ADP
ftr-400	478	32	multiple	multiple	ADJ
ftr-400	478	33	occasions	occasion	NOUN
ftr-400	478	34	to	to	PART
ftr-400	478	35	provide	provide	VERB
ftr-400	478	36	for	for	ADP
ftr-400	478	37	the	the	DET
ftr-400	478	38	adoption	adoption	NOUN
ftr-400	478	39	of	of	ADP
ftr-400	478	40	various	various	ADJ
ftr-400	478	41	harmonization	harmonization	NOUN
ftr-400	478	42	measures	measure	NOUN
ftr-400	478	43	by	by	ADP
ftr-400	478	44	only	only	ADV
ftr-400	478	45	a	a	DET
ftr-400	478	46	qualified	qualified	ADJ
ftr-400	478	47	majority	majority	NOUN
ftr-400	478	48	vote	vote	NOUN
ftr-400	478	49	of	of	ADP
ftr-400	478	50	the	the	DET
ftr-400	478	51	council	council	NOUN
ftr-400	478	52	,	,	PUNCT
ftr-400	478	53	a	a	DET
ftr-400	478	54	unanimous	unanimous	ADJ
ftr-400	478	55	vote	vote	NOUN
ftr-400	478	56	is	be	AUX
ftr-400	478	57	still	still	ADV
ftr-400	478	58	required	require	VERB
ftr-400	478	59	by	by	ADP
ftr-400	478	60	the	the	DET
ftr-400	478	61	ec	ec	PROPN
ftr-400	478	62	treaty	treaty	NOUN
ftr-400	478	63	for	for	ADP
ftr-400	478	64	tax	tax	NOUN
ftr-400	478	65	legislation.98	legislation.98	NOUN
ftr-400	478	66	in	in	ADP
ftr-400	478	67	fact	fact	NOUN
ftr-400	478	68	,	,	PUNCT
ftr-400	478	69	the	the	DET
ftr-400	478	70	commission	commission	NOUN
ftr-400	478	71	has	have	AUX
ftr-400	478	72	proposed	propose	VERB
ftr-400	478	73	qualified	qualified	ADJ
ftr-400	478	74	majority	majority	NOUN
ftr-400	478	75	voting	vote	VERB
ftr-400	478	76	for	for	ADP
ftr-400	478	77	the	the	DET
ftr-400	478	78	introduction	introduction	NOUN
ftr-400	478	79	of	of	ADP
ftr-400	478	80	minimum	minimum	ADJ
ftr-400	478	81	requirements	requirement	NOUN
ftr-400	478	82	in	in	ADP
ftr-400	478	83	the	the	DET
ftr-400	478	84	tax	tax	NOUN
ftr-400	478	85	area	area	NOUN
ftr-400	478	86	and	and	CCONJ
ftr-400	478	87	the	the	DET
ftr-400	478	88	adoption	adoption	NOUN
ftr-400	478	89	of	of	ADP
ftr-400	478	90	coordinating	coordinate	VERB
ftr-400	478	91	provisions	provision	NOUN
ftr-400	478	92	to	to	PART
ftr-400	478	93	remove	remove	VERB
ftr-400	478	94	direct	direct	ADJ
ftr-400	478	95	obstacles	obstacle	NOUN
ftr-400	478	96	to	to	ADP
ftr-400	478	97	the	the	DET
ftr-400	478	98	exercise	exercise	NOUN
ftr-400	478	99	of	of	ADP
ftr-400	478	100	the	the	DET
ftr-400	478	101	four	four	NUM
ftr-400	478	102	freedoms	freedom	NOUN
ftr-400	478	103	but	but	CCONJ
ftr-400	478	104	has	have	AUX
ftr-400	478	105	so	so	ADV
ftr-400	478	106	far	far	ADV
ftr-400	478	107	been	be	AUX
ftr-400	478	108	unsuccessful.99	unsuccessful.99	NOUN
ftr-400	478	109	the	the	DET
ftr-400	478	110	european	european	PROPN
ftr-400	478	111	council	council	PROPN
ftr-400	478	112	convened	convene	VERB
ftr-400	478	113	an	an	DET
ftr-400	478	114	intergovernmental	intergovernmental	ADJ
ftr-400	478	115	conference	conference	NOUN
ftr-400	478	116	(	(	PUNCT
ftr-400	478	117	igc	igc	PROPN
ftr-400	478	118	)	)	PUNCT
ftr-400	478	119	in	in	ADP
ftr-400	478	120	nice	nice	ADJ
ftr-400	478	121	to	to	PART
ftr-400	478	122	discuss	discuss	VERB
ftr-400	478	123	,	,	PUNCT
ftr-400	478	124	among	among	ADP
ftr-400	478	125	other	other	ADJ
ftr-400	478	126	issues	issue	NOUN
ftr-400	478	127	,	,	PUNCT
ftr-400	478	128	extension	extension	NOUN
ftr-400	478	129	of	of	ADP
ftr-400	478	130	qualified	qualified	ADJ
ftr-400	478	131	majority	majority	NOUN
ftr-400	478	132	voting	vote	VERB
ftr-400	478	133	to	to	ADP
ftr-400	478	134	various	various	ADJ
ftr-400	478	135	legislative	legislative	ADJ
ftr-400	478	136	areas.100	areas.100	NOUN
ftr-400	478	137	an	an	DET
ftr-400	478	138	igc	igc	PROPN
ftr-400	478	139	is	be	AUX
ftr-400	478	140	a	a	DET
ftr-400	478	141	meeting	meeting	NOUN
ftr-400	478	142	of	of	ADP
ftr-400	478	143	representatives	representative	NOUN
ftr-400	478	144	of	of	ADP
ftr-400	478	145	each	each	DET
ftr-400	478	146	member	member	NOUN
ftr-400	478	147	state	state	NOUN
ftr-400	478	148	for	for	ADP
ftr-400	478	149	the	the	DET
ftr-400	478	150	purpose	purpose	NOUN
ftr-400	478	151	of	of	ADP
ftr-400	478	152	negotiating	negotiate	VERB
ftr-400	478	153	new	new	ADJ
ftr-400	478	154	amendments	amendment	NOUN
ftr-400	478	155	to	to	ADP
ftr-400	478	156	the	the	DET
ftr-400	478	157	treaties.101	treaties.101	PROPN
ftr-400	478	158	the	the	DET
ftr-400	478	159	commission	commission	NOUN
ftr-400	478	160	was	be	AUX
ftr-400	478	161	disappointed	disappoint	VERB
ftr-400	478	162	in	in	ADP
ftr-400	478	163	the	the	DET
ftr-400	478	164	outcome	outcome	NOUN
ftr-400	478	165	of	of	ADP
ftr-400	478	166	the	the	DET
ftr-400	478	167	treaty	treaty	NOUN
ftr-400	478	168	negotiations	negotiation	NOUN
ftr-400	478	169	with	with	ADP
ftr-400	478	170	respect	respect	NOUN
ftr-400	478	171	to	to	ADP
ftr-400	478	172	decision	decision	NOUN
ftr-400	478	173	-	-	PUNCT
ftr-400	478	174	making	making	NOUN
ftr-400	478	175	for	for	ADP
ftr-400	478	176	tax	tax	NOUN
ftr-400	478	177	issues	issue	NOUN
ftr-400	478	178	at	at	ADP
ftr-400	478	179	the	the	DET
ftr-400	478	180	2000	2000	NUM
ftr-400	478	181	igc	igc	NOUN
ftr-400	478	182	as	as	SCONJ
ftr-400	478	183	no	no	DET
ftr-400	478	184	changes	change	NOUN
ftr-400	478	185	were	be	AUX
ftr-400	478	186	made	make	VERB
ftr-400	478	187	for	for	ADP
ftr-400	478	188	tax	tax	NOUN
ftr-400	478	189	legislation.102	legislation.102	NOUN
ftr-400	478	190	the	the	DET
ftr-400	478	191	draft	draft	NOUN
ftr-400	478	192	european	european	PROPN
ftr-400	478	193	union	union	PROPN
ftr-400	478	194	constitution	constitution	NOUN
ftr-400	478	195	briefly	briefly	ADV
ftr-400	478	196	contained	contain	VERB
ftr-400	478	197	a	a	DET
ftr-400	478	198	provision	provision	NOUN
ftr-400	478	199	that	that	PRON
ftr-400	478	200	would	would	AUX
ftr-400	478	201	have	have	AUX
ftr-400	478	202	moved	move	VERB
ftr-400	478	203	certain	certain	ADJ
ftr-400	478	204	areas	area	NOUN
ftr-400	478	205	of	of	ADP
ftr-400	478	206	legislation	legislation	NOUN
ftr-400	478	207	that	that	PRON
ftr-400	478	208	affect	affect	VERB
ftr-400	478	209	the	the	DET
ftr-400	478	210	single	single	ADJ
ftr-400	478	211	market	market	NOUN
ftr-400	478	212	,	,	PUNCT
ftr-400	478	213	such	such	ADJ
ftr-400	478	214	as	as	ADP
ftr-400	478	215	corporate	corporate	ADJ
ftr-400	478	216	taxes	taxis	NOUN
ftr-400	478	217	,	,	PUNCT
ftr-400	478	218	to	to	PART
ftr-400	478	219	majority	majority	NOUN
ftr-400	478	220	voting.103	voting.103	PROPN
ftr-400	478	221	however	however	ADV
ftr-400	478	222	,	,	PUNCT
ftr-400	478	223	this	this	DET
ftr-400	478	224	provision	provision	NOUN
ftr-400	478	225	did	do	AUX
ftr-400	478	226	not	not	PART
ftr-400	478	227	survive	survive	VERB
ftr-400	478	228	the	the	DET
ftr-400	478	229	final	final	ADJ
ftr-400	478	230	negotiations	negotiation	NOUN
ftr-400	478	231	because	because	SCONJ
ftr-400	478	232	the	the	DET
ftr-400	478	233	united	united	PROPN
ftr-400	478	234	kingdom	kingdom	PROPN
ftr-400	478	235	64	64	NUM
ftr-400	478	236	florida	florida	PROPN
ftr-400	478	237	tax	tax	NOUN
ftr-400	478	238	review	review	NOUN
ftr-400	478	239	[	[	X
ftr-400	478	240	vol.7:2	vol.7:2	NOUN
ftr-400	478	241	104	104	NUM
ftr-400	478	242	.	.	PUNCT
ftr-400	479	1	goebel	goebel	NOUN
ftr-400	479	2	supplement	supplement	NOUN
ftr-400	479	3	,	,	PUNCT
ftr-400	479	4	european	european	PROPN
ftr-400	479	5	union	union	PROPN
ftr-400	479	6	law	law	PROPN
ftr-400	479	7	,	,	PUNCT
ftr-400	479	8	supra	supra	PROPN
ftr-400	479	9	note	note	NOUN
ftr-400	479	10	76	76	NUM
ftr-400	479	11	,	,	PUNCT
ftr-400	479	12	at	at	ADP
ftr-400	479	13	445	445	NUM
ftr-400	479	14	-	-	SYM
ftr-400	479	15	522	522	NUM
ftr-400	479	16	.	.	PUNCT
ftr-400	480	1	see	see	VERB
ftr-400	480	2	also	also	ADV
ftr-400	480	3	chuck	chuck	PROPN
ftr-400	480	4	gnaedinger	gnaedinger	NOUN
ftr-400	480	5	,	,	PUNCT
ftr-400	480	6	eu	eu	PROPN
ftr-400	480	7	convention	convention	PROPN
ftr-400	480	8	adopts	adopt	VERB
ftr-400	480	9	draft	draft	NOUN
ftr-400	480	10	constitution	constitution	NOUN
ftr-400	480	11	,	,	PUNCT
ftr-400	480	12	31	31	NUM
ftr-400	480	13	tax	tax	NOUN
ftr-400	480	14	notes	note	NOUN
ftr-400	480	15	int	int	PROPN
ftr-400	480	16	�	�	PROPN
ftr-400	480	17	l	l	NOUN
ftr-400	480	18	206	206	NUM
ftr-400	480	19	,	,	PUNCT
ftr-400	480	20	206	206	NUM
ftr-400	480	21	(	(	PUNCT
ftr-400	480	22	2003	2003	NUM
ftr-400	480	23	)	)	PUNCT
ftr-400	480	24	(	(	PUNCT
ftr-400	480	25	�	�	SYM
ftr-400	480	26	[	[	PUNCT
ftr-400	480	27	qualified	qualified	ADJ
ftr-400	480	28	majority	majority	NOUN
ftr-400	480	29	voting	voting	NOUN
ftr-400	480	30	]	]	PUNCT
ftr-400	480	31	for	for	SCONJ
ftr-400	480	32	all	all	DET
ftr-400	480	33	tax	tax	NOUN
ftr-400	480	34	legislation	legislation	NOUN
ftr-400	480	35	is	be	AUX
ftr-400	480	36	not	not	PART
ftr-400	480	37	included	include	VERB
ftr-400	480	38	in	in	ADP
ftr-400	480	39	the	the	DET
ftr-400	480	40	draft	draft	NOUN
ftr-400	480	41	text	text	NOUN
ftr-400	480	42	because	because	SCONJ
ftr-400	480	43	of	of	ADP
ftr-400	480	44	opposition	opposition	NOUN
ftr-400	480	45	from	from	ADP
ftr-400	480	46	the	the	DET
ftr-400	480	47	united	united	PROPN
ftr-400	480	48	kingdom	kingdom	PROPN
ftr-400	480	49	and	and	CCONJ
ftr-400	480	50	ireland	ireland	PROPN
ftr-400	480	51	.	.	PUNCT
ftr-400	480	52	�	�	PROPN
ftr-400	480	53	)	)	PUNCT
ftr-400	480	54	.	.	PUNCT
ftr-400	481	1	105	105	NUM
ftr-400	481	2	.	.	PUNCT
ftr-400	482	1	tax	tax	NOUN
ftr-400	482	2	policy	policy	NOUN
ftr-400	482	3	in	in	ADP
ftr-400	482	4	the	the	DET
ftr-400	482	5	eu	eu	PROPN
ftr-400	482	6	,	,	PUNCT
ftr-400	482	7	supra	supra	PROPN
ftr-400	482	8	note	note	PROPN
ftr-400	482	9	41	41	NUM
ftr-400	482	10	,	,	PUNCT
ftr-400	482	11	at	at	ADP
ftr-400	482	12	22	22	NUM
ftr-400	482	13	.	.	PUNCT
ftr-400	483	1	�	�	PROPN
ftr-400	483	2	since	since	SCONJ
ftr-400	483	3	the	the	DET
ftr-400	483	4	legal	legal	ADJ
ftr-400	483	5	basis	basis	NOUN
ftr-400	483	6	will	will	AUX
ftr-400	483	7	,	,	PUNCT
ftr-400	483	8	for	for	ADP
ftr-400	483	9	the	the	DET
ftr-400	483	10	present	present	NOUN
ftr-400	483	11	,	,	PUNCT
ftr-400	483	12	remain	remain	VERB
ftr-400	483	13	unanimity	unanimity	NOUN
ftr-400	483	14	it	it	PRON
ftr-400	483	15	will	will	AUX
ftr-400	483	16	,	,	PUNCT
ftr-400	483	17	after	after	ADP
ftr-400	483	18	enlargement	enlargement	NOUN
ftr-400	483	19	,	,	PUNCT
ftr-400	483	20	be	be	AUX
ftr-400	483	21	much	much	ADV
ftr-400	483	22	more	more	ADV
ftr-400	483	23	difficult	difficult	ADJ
ftr-400	483	24	to	to	PART
ftr-400	483	25	have	have	VERB
ftr-400	483	26	any	any	DET
ftr-400	483	27	new	new	ADJ
ftr-400	483	28	community	community	NOUN
ftr-400	483	29	legislation	legislation	NOUN
ftr-400	483	30	agreed	agree	VERB
ftr-400	483	31	.	.	PUNCT
ftr-400	484	1	�	�	PROPN
ftr-400	485	1	i	i	PRON
ftr-400	485	2	d.	d.	PROPN
ftr-400	485	3	at	at	ADP
ftr-400	485	4	5	5	NUM
ftr-400	485	5	.	.	PUNCT
ftr-400	486	1	the	the	DET
ftr-400	486	2	most	most	ADV
ftr-400	486	3	recent	recent	ADJ
ftr-400	486	4	accession	accession	NOUN
ftr-400	486	5	on	on	ADP
ftr-400	486	6	may	may	PROPN
ftr-400	486	7	1	1	NUM
ftr-400	486	8	,	,	PUNCT
ftr-400	486	9	2004	2004	NUM
ftr-400	486	10	enlarged	enlarge	VERB
ftr-400	486	11	the	the	DET
ftr-400	486	12	eu	eu	PROPN
ftr-400	486	13	from	from	ADP
ftr-400	486	14	15	15	NUM
ftr-400	486	15	to	to	PART
ftr-400	486	16	25	25	NUM
ftr-400	486	17	member	member	NOUN
ftr-400	486	18	states	state	NOUN
ftr-400	486	19	.	.	PUNCT
ftr-400	487	1	goebel	goebel	NOUN
ftr-400	487	2	,	,	PUNCT
ftr-400	487	3	supra	supra	PROPN
ftr-400	487	4	note	note	NOUN
ftr-400	487	5	4	4	NUM
ftr-400	487	6	,	,	PUNCT
ftr-400	487	7	at	at	ADP
ftr-400	487	8	15	15	NUM
ftr-400	487	9	.	.	NOUN
ftr-400	487	10	106	106	NUM
ftr-400	487	11	.	.	PUNCT
ftr-400	488	1	for	for	ADP
ftr-400	488	2	example	example	NOUN
ftr-400	488	3	,	,	PUNCT
ftr-400	488	4	article	article	NOUN
ftr-400	488	5	90	90	NUM
ftr-400	488	6	states	state	NOUN
ftr-400	488	7	that	that	PRON
ftr-400	488	8	member	member	NOUN
ftr-400	488	9	states	state	NOUN
ftr-400	488	10	may	may	AUX
ftr-400	488	11	not	not	PART
ftr-400	488	12	use	use	VERB
ftr-400	488	13	internal	internal	ADJ
ftr-400	488	14	taxes	taxis	NOUN
ftr-400	488	15	to	to	PART
ftr-400	488	16	discriminate	discriminate	VERB
ftr-400	488	17	against	against	ADP
ftr-400	488	18	products	product	NOUN
ftr-400	488	19	coming	come	VERB
ftr-400	488	20	from	from	ADP
ftr-400	488	21	other	other	ADJ
ftr-400	488	22	member	member	NOUN
ftr-400	488	23	states	state	NOUN
ftr-400	488	24	.	.	PUNCT
ftr-400	489	1	ec	ec	PROPN
ftr-400	489	2	treaty	treaty	PROPN
ftr-400	489	3	,	,	PUNCT
ftr-400	489	4	supra	supra	PROPN
ftr-400	489	5	note	note	PROPN
ftr-400	489	6	15	15	NUM
ftr-400	489	7	,	,	PUNCT
ftr-400	489	8	art	art	NOUN
ftr-400	489	9	.	.	PUNCT
ftr-400	490	1	90	90	NUM
ftr-400	490	2	.	.	X
ftr-400	491	1	107	107	NUM
ftr-400	491	2	.	.	PUNCT
ftr-400	492	1	ec	ec	PROPN
ftr-400	492	2	treaty	treaty	PROPN
ftr-400	492	3	,	,	PUNCT
ftr-400	492	4	supra	supra	PROPN
ftr-400	492	5	note	note	PROPN
ftr-400	492	6	15	15	NUM
ftr-400	492	7	,	,	PUNCT
ftr-400	492	8	art	art	NOUN
ftr-400	492	9	.	.	PUNCT
ftr-400	493	1	293	293	NUM
ftr-400	493	2	.	.	PUNCT
ftr-400	494	1	this	this	DET
ftr-400	494	2	article	article	NOUN
ftr-400	494	3	was	be	AUX
ftr-400	494	4	the	the	DET
ftr-400	494	5	legal	legal	ADJ
ftr-400	494	6	basis	basis	NOUN
ftr-400	494	7	for	for	ADP
ftr-400	494	8	convention	convention	NOUN
ftr-400	494	9	90/436	90/436	NUM
ftr-400	494	10	on	on	ADP
ftr-400	494	11	the	the	DET
ftr-400	494	12	elimination	elimination	NOUN
ftr-400	494	13	of	of	ADP
ftr-400	494	14	double	double	ADJ
ftr-400	494	15	taxation	taxation	NOUN
ftr-400	494	16	in	in	ADP
ftr-400	494	17	connection	connection	NOUN
ftr-400	494	18	with	with	ADP
ftr-400	494	19	the	the	DET
ftr-400	494	20	adjustments	adjustment	NOUN
ftr-400	494	21	of	of	ADP
ftr-400	494	22	transfers	transfer	NOUN
ftr-400	494	23	of	of	ADP
ftr-400	494	24	profits	profit	NOUN
ftr-400	494	25	between	between	ADP
ftr-400	494	26	associated	associated	ADJ
ftr-400	494	27	undertakings	undertaking	NOUN
ftr-400	494	28	,	,	PUNCT
ftr-400	494	29	july	july	PROPN
ftr-400	494	30	23	23	NUM
ftr-400	494	31	,	,	PUNCT
ftr-400	494	32	1990	1990	NUM
ftr-400	494	33	,	,	PUNCT
ftr-400	494	34	1990	1990	NUM
ftr-400	494	35	o.j	o.j	PROPN
ftr-400	494	36	.	.	PUNCT
ftr-400	495	1	(	(	PUNCT
ftr-400	495	2	l	l	NOUN
ftr-400	495	3	225	225	NUM
ftr-400	495	4	)	)	PUNCT
ftr-400	495	5	10	10	NUM
ftr-400	496	1	[	[	X
ftr-400	496	2	hereinafter	hereinafter	NOUN
ftr-400	496	3	arbitration	arbitration	NOUN
ftr-400	496	4	convention	convention	NOUN
ftr-400	496	5	]	]	PUNCT
ftr-400	496	6	.	.	PUNCT
ftr-400	497	1	see	see	VERB
ftr-400	497	2	infra	infra	NOUN
ftr-400	497	3	note	note	VERB
ftr-400	497	4	113	113	NUM
ftr-400	497	5	and	and	CCONJ
ftr-400	497	6	accompanying	accompany	VERB
ftr-400	497	7	text	text	NOUN
ftr-400	497	8	.	.	PUNCT
ftr-400	498	1	108	108	NUM
ftr-400	498	2	.	.	PUNCT
ftr-400	499	1	ec	ec	PROPN
ftr-400	499	2	treaty	treaty	PROPN
ftr-400	499	3	,	,	PUNCT
ftr-400	499	4	supra	supra	PROPN
ftr-400	499	5	note	note	PROPN
ftr-400	499	6	15	15	NUM
ftr-400	499	7	,	,	PUNCT
ftr-400	499	8	art	art	NOUN
ftr-400	499	9	.	.	PUNCT
ftr-400	500	1	94	94	NUM
ftr-400	500	2	.	.	X
ftr-400	501	1	109	109	NUM
ftr-400	501	2	.	.	PUNCT
ftr-400	502	1	council	council	NOUN
ftr-400	502	2	directive	directive	NOUN
ftr-400	502	3	90/435	90/435	NUM
ftr-400	502	4	,	,	PUNCT
ftr-400	502	5	1990	1990	NUM
ftr-400	502	6	o.j	o.j	PROPN
ftr-400	502	7	.	.	PUNCT
ftr-400	503	1	(	(	PUNCT
ftr-400	503	2	l	l	NOUN
ftr-400	503	3	225	225	NUM
ftr-400	503	4	)	)	PUNCT
ftr-400	503	5	6	6	NUM
ftr-400	503	6	(	(	PUNCT
ftr-400	503	7	eec	eec	PROPN
ftr-400	503	8	)	)	PUNCT
ftr-400	504	1	[	[	X
ftr-400	504	2	hereinafter	hereinafter	NOUN
ftr-400	504	3	parentsubsidiary	parentsubsidiary	ADJ
ftr-400	504	4	directive	directive	NOUN
ftr-400	504	5	]	]	PUNCT
ftr-400	504	6	,	,	PUNCT
ftr-400	504	7	amended	amend	VERB
ftr-400	504	8	by	by	ADP
ftr-400	504	9	council	council	NOUN
ftr-400	504	10	directive	directive	NOUN
ftr-400	504	11	2003/123	2003/123	NOUN
ftr-400	504	12	,	,	PUNCT
ftr-400	504	13	2004	2004	NUM
ftr-400	504	14	o.j	o.j	PROPN
ftr-400	504	15	.	.	PUNCT
ftr-400	504	16	(	(	PUNCT
ftr-400	504	17	l	l	NOUN
ftr-400	504	18	7	7	X
ftr-400	504	19	)	)	SYM
ftr-400	504	20	41	41	NUM
ftr-400	504	21	(	(	PUNCT
ftr-400	504	22	ec	ec	PROPN
ftr-400	504	23	)	)	PUNCT
ftr-400	504	24	;	;	PUNCT
ftr-400	504	25	council	council	NOUN
ftr-400	504	26	directive	directive	NOUN
ftr-400	504	27	90/434	90/434	NUM
ftr-400	504	28	,	,	PUNCT
ftr-400	504	29	1990	1990	NUM
ftr-400	504	30	o.j	o.j	PROPN
ftr-400	504	31	.	.	PUNCT
ftr-400	504	32	(	(	PUNCT
ftr-400	504	33	l	l	NOUN
ftr-400	504	34	225	225	NUM
ftr-400	504	35	)	)	SYM
ftr-400	504	36	1	1	NUM
ftr-400	504	37	(	(	PUNCT
ftr-400	504	38	eec	eec	PROPN
ftr-400	504	39	)	)	PUNCT
ftr-400	505	1	[	[	X
ftr-400	505	2	hereinafter	hereinafter	NOUN
ftr-400	505	3	mergers	merger	NOUN
ftr-400	505	4	directive	directive	NOUN
ftr-400	505	5	]	]	PUNCT
ftr-400	505	6	,	,	PUNCT
ftr-400	505	7	amended	amend	VERB
ftr-400	505	8	by	by	ADP
ftr-400	505	9	council	council	NOUN
ftr-400	505	10	directive	directive	NOUN
ftr-400	505	11	2005/19	2005/19	NUM
ftr-400	505	12	,	,	PUNCT
ftr-400	505	13	2005	2005	NUM
ftr-400	505	14	o.j	o.j	PROPN
ftr-400	505	15	.	.	PUNCT
ftr-400	506	1	(	(	PUNCT
ftr-400	506	2	l	l	NOUN
ftr-400	506	3	58	58	NUM
ftr-400	506	4	)	)	PUNCT
ftr-400	506	5	19	19	NUM
ftr-400	506	6	(	(	PUNCT
ftr-400	506	7	ec	ec	PROPN
ftr-400	506	8	)	)	PUNCT
ftr-400	506	9	;	;	PUNCT
ftr-400	506	10	council	council	NOUN
ftr-400	506	11	directive	directive	NOUN
ftr-400	506	12	2003/49	2003/49	NUM
ftr-400	506	13	,	,	PUNCT
ftr-400	506	14	2003	2003	NUM
ftr-400	506	15	o.j	o.j	PROPN
ftr-400	506	16	.	.	PUNCT
ftr-400	507	1	(	(	PUNCT
ftr-400	507	2	l	l	NOUN
ftr-400	507	3	157	157	NUM
ftr-400	507	4	)	)	PUNCT
ftr-400	507	5	49	49	NUM
ftr-400	507	6	(	(	PUNCT
ftr-400	507	7	ec	ec	PROPN
ftr-400	507	8	)	)	PUNCT
ftr-400	507	9	(	(	PUNCT
ftr-400	507	10	interest	interest	NOUN
ftr-400	507	11	and	and	CCONJ
ftr-400	507	12	royalty	royalty	NOUN
ftr-400	507	13	directive	directive	NOUN
ftr-400	507	14	)	)	PUNCT
ftr-400	507	15	.	.	PUNCT
ftr-400	508	1	�	�	PROPN
ftr-400	508	2	unlike	unlike	ADP
ftr-400	508	3	vat	vat	NOUN
ftr-400	508	4	,	,	PUNCT
ftr-400	508	5	direct	direct	ADJ
ftr-400	508	6	taxation	taxation	NOUN
ftr-400	508	7	is	be	AUX
ftr-400	508	8	at	at	ADP
ftr-400	508	9	a	a	DET
ftr-400	508	10	purely	purely	ADV
ftr-400	508	11	embryonic	embryonic	ADJ
ftr-400	508	12	stage	stage	NOUN
ftr-400	508	13	of	of	ADP
ftr-400	508	14	harmonization	harmonization	NOUN
ftr-400	508	15	.	.	PUNCT
ftr-400	509	1	�	�	PROPN
ftr-400	509	2	case	case	NOUN
ftr-400	509	3	c-279/93	c-279/93	PROPN
ftr-400	509	4	,	,	PUNCT
ftr-400	509	5	finanzamt	finanzamt	VERB
ftr-400	509	6	köln	köln	NOUN
ftr-400	509	7	-	-	PUNCT
ftr-400	509	8	altstadt	altstadt	PROPN
ftr-400	509	9	v.	v.	PROPN
ftr-400	509	10	schumacker	schumacker	PROPN
ftr-400	509	11	,	,	PUNCT
ftr-400	509	12	1995	1995	NUM
ftr-400	509	13	e.c.r	e.c.r	PROPN
ftr-400	509	14	.	.	PUNCT
ftr-400	510	1	i-225	i-225	ADV
ftr-400	510	2	,	,	PUNCT
ftr-400	510	3	op	op	NOUN
ftr-400	510	4	.	.	PUNCT
ftr-400	511	1	¶	¶	PROPN
ftr-400	511	2	19	19	NUM
ftr-400	511	3	.	.	PROPN
ftr-400	511	4	110	110	NUM
ftr-400	511	5	.	.	PUNCT
ftr-400	512	1	council	council	NOUN
ftr-400	512	2	directive	directive	NOUN
ftr-400	512	3	2003/48	2003/48	NUM
ftr-400	512	4	,	,	PUNCT
ftr-400	512	5	2003	2003	NUM
ftr-400	512	6	o.j	o.j	PROPN
ftr-400	512	7	.	.	PUNCT
ftr-400	513	1	(	(	PUNCT
ftr-400	513	2	l	l	NOUN
ftr-400	513	3	157	157	NUM
ftr-400	513	4	)	)	PUNCT
ftr-400	513	5	38	38	NUM
ftr-400	513	6	(	(	PUNCT
ftr-400	513	7	ec	ec	PROPN
ftr-400	513	8	)	)	PUNCT
ftr-400	513	9	(	(	PUNCT
ftr-400	513	10	savings	saving	NOUN
ftr-400	513	11	directive	directive	NOUN
ftr-400	513	12	)	)	PUNCT
ftr-400	513	13	.	.	PUNCT
ftr-400	514	1	and	and	CCONJ
ftr-400	514	2	ireland	ireland	PROPN
ftr-400	514	3	vetoed	veto	VERB
ftr-400	514	4	it.104	it.104	ADP
ftr-400	514	5	the	the	DET
ftr-400	514	6	commission	commission	NOUN
ftr-400	514	7	remains	remain	VERB
ftr-400	514	8	committed	committed	ADJ
ftr-400	514	9	to	to	ADP
ftr-400	514	10	a	a	DET
ftr-400	514	11	move	move	NOUN
ftr-400	514	12	to	to	ADP
ftr-400	514	13	qualified	qualified	ADJ
ftr-400	514	14	majority	majority	NOUN
ftr-400	514	15	voting	voting	NOUN
ftr-400	514	16	for	for	ADP
ftr-400	514	17	certain	certain	ADJ
ftr-400	514	18	tax	tax	NOUN
ftr-400	514	19	issues	issue	NOUN
ftr-400	514	20	,	,	PUNCT
ftr-400	514	21	pointing	point	VERB
ftr-400	514	22	out	out	ADP
ftr-400	514	23	that	that	SCONJ
ftr-400	514	24	eu	eu	PROPN
ftr-400	514	25	enlargement	enlargement	NOUN
ftr-400	514	26	will	will	AUX
ftr-400	514	27	only	only	ADV
ftr-400	514	28	exacerbate	exacerbate	VERB
ftr-400	514	29	the	the	DET
ftr-400	514	30	inability	inability	NOUN
ftr-400	514	31	to	to	PART
ftr-400	514	32	have	have	AUX
ftr-400	514	33	agreement	agreement	NOUN
ftr-400	514	34	on	on	ADP
ftr-400	514	35	any	any	DET
ftr-400	514	36	new	new	ADJ
ftr-400	514	37	community	community	NOUN
ftr-400	514	38	tax	tax	NOUN
ftr-400	514	39	legislation.105	legislation.105	PROPN
ftr-400	514	40	although	although	SCONJ
ftr-400	514	41	the	the	DET
ftr-400	514	42	treaty	treaty	NOUN
ftr-400	514	43	specifically	specifically	ADV
ftr-400	514	44	covers	cover	VERB
ftr-400	514	45	indirect	indirect	ADJ
ftr-400	514	46	taxes,106	taxes,106	NOUN
ftr-400	514	47	article	article	NOUN
ftr-400	514	48	293	293	NUM
ftr-400	514	49	contains	contain	VERB
ftr-400	514	50	the	the	DET
ftr-400	514	51	only	only	ADJ
ftr-400	514	52	explicit	explicit	ADJ
ftr-400	514	53	reference	reference	NOUN
ftr-400	514	54	to	to	ADP
ftr-400	514	55	direct	direct	ADJ
ftr-400	514	56	taxes	taxis	NOUN
ftr-400	514	57	and	and	CCONJ
ftr-400	514	58	provides	provide	VERB
ftr-400	514	59	that	that	PRON
ftr-400	514	60	member	member	NOUN
ftr-400	514	61	states	state	NOUN
ftr-400	514	62	shall	shall	AUX
ftr-400	514	63	enter	enter	VERB
ftr-400	514	64	into	into	ADP
ftr-400	514	65	negotiations	negotiation	NOUN
ftr-400	514	66	to	to	PART
ftr-400	514	67	eliminate	eliminate	VERB
ftr-400	514	68	double	double	ADJ
ftr-400	514	69	taxation.107	taxation.107	NOUN
ftr-400	514	70	it	it	PRON
ftr-400	514	71	is	be	AUX
ftr-400	514	72	understood	understand	VERB
ftr-400	514	73	,	,	PUNCT
ftr-400	514	74	however	however	ADV
ftr-400	514	75	,	,	PUNCT
ftr-400	514	76	that	that	DET
ftr-400	514	77	article	article	NOUN
ftr-400	514	78	94	94	NUM
ftr-400	514	79	of	of	ADP
ftr-400	514	80	the	the	DET
ftr-400	514	81	treaty	treaty	NOUN
ftr-400	514	82	,	,	PUNCT
ftr-400	514	83	in	in	ADP
ftr-400	514	84	the	the	DET
ftr-400	514	85	chapter	chapter	NOUN
ftr-400	514	86	on	on	ADP
ftr-400	514	87	�	�	NOUN
ftr-400	514	88	approximation	approximation	NOUN
ftr-400	514	89	of	of	ADP
ftr-400	514	90	laws	law	NOUN
ftr-400	514	91	,	,	PUNCT
ftr-400	514	92	�	�	PROPN
ftr-400	514	93	also	also	ADV
ftr-400	514	94	provides	provide	VERB
ftr-400	514	95	a	a	DET
ftr-400	514	96	legal	legal	ADJ
ftr-400	514	97	basis	basis	NOUN
ftr-400	514	98	for	for	ADP
ftr-400	514	99	direct	direct	ADJ
ftr-400	514	100	taxation	taxation	NOUN
ftr-400	514	101	harmonization	harmonization	NOUN
ftr-400	514	102	measures	measure	NOUN
ftr-400	514	103	.	.	PUNCT
ftr-400	515	1	this	this	DET
ftr-400	515	2	article	article	NOUN
ftr-400	515	3	authorizes	authorize	VERB
ftr-400	515	4	the	the	DET
ftr-400	515	5	council	council	NOUN
ftr-400	515	6	,	,	PUNCT
ftr-400	515	7	acting	act	VERB
ftr-400	515	8	unanimously	unanimously	ADV
ftr-400	515	9	on	on	ADP
ftr-400	515	10	a	a	DET
ftr-400	515	11	proposal	proposal	NOUN
ftr-400	515	12	from	from	ADP
ftr-400	515	13	the	the	DET
ftr-400	515	14	commission	commission	NOUN
ftr-400	515	15	,	,	PUNCT
ftr-400	515	16	to	to	PART
ftr-400	515	17	issue	issue	VERB
ftr-400	515	18	directives	directive	NOUN
ftr-400	515	19	for	for	ADP
ftr-400	515	20	the	the	DET
ftr-400	515	21	approximation	approximation	NOUN
ftr-400	515	22	of	of	ADP
ftr-400	515	23	laws	law	NOUN
ftr-400	515	24	that	that	PRON
ftr-400	515	25	�	�	PRON
ftr-400	515	26	directly	directly	ADV
ftr-400	515	27	affect	affect	VERB
ftr-400	515	28	the	the	DET
ftr-400	515	29	establishment	establishment	NOUN
ftr-400	515	30	or	or	CCONJ
ftr-400	515	31	functioning	functioning	NOUN
ftr-400	515	32	of	of	ADP
ftr-400	515	33	the	the	DET
ftr-400	515	34	common	common	ADJ
ftr-400	515	35	market.	market.	PROPN
ftr-400	515	36	�	�	PROPN
ftr-400	515	37	108	108	NUM
ftr-400	515	38	thus	thus	ADV
ftr-400	515	39	,	,	PUNCT
ftr-400	515	40	the	the	DET
ftr-400	515	41	council	council	NOUN
ftr-400	515	42	has	have	VERB
ftr-400	515	43	the	the	DET
ftr-400	515	44	power	power	NOUN
ftr-400	515	45	to	to	PART
ftr-400	515	46	regulate	regulate	VERB
ftr-400	515	47	commerce	commerce	NOUN
ftr-400	515	48	between	between	ADP
ftr-400	515	49	the	the	DET
ftr-400	515	50	member	member	NOUN
ftr-400	515	51	states	state	NOUN
ftr-400	515	52	to	to	ADP
ftr-400	515	53	the	the	DET
ftr-400	515	54	extent	extent	NOUN
ftr-400	515	55	consistent	consistent	ADJ
ftr-400	515	56	with	with	ADP
ftr-400	515	57	the	the	DET
ftr-400	515	58	treaty	treaty	NOUN
ftr-400	515	59	.	.	PUNCT
ftr-400	516	1	unfortunately	unfortunately	ADV
ftr-400	516	2	,	,	PUNCT
ftr-400	516	3	the	the	DET
ftr-400	516	4	scope	scope	NOUN
ftr-400	516	5	of	of	ADP
ftr-400	516	6	ec	ec	PROPN
ftr-400	516	7	direct	direct	ADJ
ftr-400	516	8	tax	tax	NOUN
ftr-400	516	9	legislation	legislation	NOUN
ftr-400	516	10	is	be	AUX
ftr-400	516	11	currently	currently	ADV
ftr-400	516	12	limited	limit	VERB
ftr-400	516	13	to	to	ADP
ftr-400	516	14	a	a	DET
ftr-400	516	15	few	few	ADJ
ftr-400	516	16	corporate	corporate	ADJ
ftr-400	516	17	tax	tax	NOUN
ftr-400	516	18	directives,109	directives,109	VERB
ftr-400	516	19	a	a	DET
ftr-400	516	20	savings	saving	NOUN
ftr-400	516	21	directive,110	directive,110	PROPN
ftr-400	516	22	and	and	CCONJ
ftr-400	516	23	a	a	DET
ftr-400	516	24	2005	2005	NUM
ftr-400	516	25	]	]	PUNCT
ftr-400	516	26	tax	tax	NOUN
ftr-400	516	27	discrimination	discrimination	NOUN
ftr-400	516	28	65	65	NUM
ftr-400	516	29	111	111	NUM
ftr-400	516	30	.	.	PUNCT
ftr-400	517	1	council	council	NOUN
ftr-400	517	2	directive	directive	NOUN
ftr-400	517	3	77/799	77/799	NUM
ftr-400	517	4	,	,	PUNCT
ftr-400	517	5	1977	1977	NUM
ftr-400	517	6	o.j	o.j	PROPN
ftr-400	517	7	.	.	PUNCT
ftr-400	518	1	(	(	PUNCT
ftr-400	518	2	l	l	NOUN
ftr-400	518	3	336	336	NUM
ftr-400	518	4	)	)	PUNCT
ftr-400	518	5	15	15	NUM
ftr-400	518	6	(	(	PUNCT
ftr-400	518	7	eec	eec	PROPN
ftr-400	518	8	)	)	PUNCT
ftr-400	518	9	(	(	PUNCT
ftr-400	518	10	mutual	mutual	ADJ
ftr-400	518	11	administrative	administrative	ADJ
ftr-400	518	12	assistance	assistance	NOUN
ftr-400	518	13	and	and	CCONJ
ftr-400	518	14	exchange	exchange	NOUN
ftr-400	518	15	of	of	ADP
ftr-400	518	16	information	information	NOUN
ftr-400	518	17	directive	directive	NOUN
ftr-400	518	18	)	)	PUNCT
ftr-400	518	19	,	,	PUNCT
ftr-400	518	20	amended	amend	VERB
ftr-400	518	21	by	by	ADP
ftr-400	518	22	council	council	NOUN
ftr-400	518	23	directive	directive	NOUN
ftr-400	518	24	79/1070	79/1070	NUM
ftr-400	518	25	,	,	PUNCT
ftr-400	518	26	1979	1979	NUM
ftr-400	518	27	o.j	o.j	PROPN
ftr-400	518	28	.	.	PUNCT
ftr-400	518	29	(	(	PUNCT
ftr-400	518	30	l	l	NOUN
ftr-400	518	31	331	331	NUM
ftr-400	518	32	)	)	PUNCT
ftr-400	518	33	8	8	NUM
ftr-400	518	34	(	(	PUNCT
ftr-400	518	35	eec	eec	PROPN
ftr-400	518	36	)	)	PUNCT
ftr-400	518	37	.	.	PUNCT
ftr-400	519	1	112	112	NUM
ftr-400	519	2	.	.	PUNCT
ftr-400	520	1	council	council	NOUN
ftr-400	520	2	directive	directive	NOUN
ftr-400	520	3	76/308	76/308	NUM
ftr-400	520	4	,	,	PUNCT
ftr-400	520	5	1976	1976	NUM
ftr-400	520	6	o.j	o.j	PROPN
ftr-400	520	7	.	.	PUNCT
ftr-400	521	1	(	(	PUNCT
ftr-400	521	2	l	l	NOUN
ftr-400	521	3	73	73	NUM
ftr-400	521	4	)	)	PUNCT
ftr-400	521	5	18	18	NUM
ftr-400	521	6	(	(	PUNCT
ftr-400	521	7	eec	eec	PROPN
ftr-400	521	8	)	)	PUNCT
ftr-400	521	9	(	(	PUNCT
ftr-400	521	10	mutal	mutal	ADJ
ftr-400	521	11	assistance	assistance	NOUN
ftr-400	521	12	for	for	ADP
ftr-400	521	13	the	the	DET
ftr-400	521	14	recovery	recovery	NOUN
ftr-400	521	15	of	of	ADP
ftr-400	521	16	claims	claim	NOUN
ftr-400	521	17	directive	directive	NOUN
ftr-400	521	18	)	)	PUNCT
ftr-400	521	19	,	,	PUNCT
ftr-400	521	20	amended	amend	VERB
ftr-400	521	21	by	by	ADP
ftr-400	521	22	council	council	NOUN
ftr-400	521	23	directive	directive	NOUN
ftr-400	521	24	2001/44	2001/44	NUM
ftr-400	521	25	,	,	PUNCT
ftr-400	521	26	2001	2001	NUM
ftr-400	521	27	o.j	o.j	PROPN
ftr-400	521	28	.	.	PUNCT
ftr-400	521	29	(	(	PUNCT
ftr-400	521	30	l	l	PROPN
ftr-400	521	31	175	175	NUM
ftr-400	521	32	)	)	PUNCT
ftr-400	521	33	17	17	NUM
ftr-400	521	34	(	(	PUNCT
ftr-400	521	35	ec	ec	PROPN
ftr-400	521	36	)	)	PUNCT
ftr-400	521	37	.	.	PUNCT
ftr-400	522	1	see	see	VERB
ftr-400	522	2	also	also	ADV
ftr-400	522	3	jan	jan	PROPN
ftr-400	522	4	de	de	PROPN
ftr-400	522	5	goede	goede	PROPN
ftr-400	522	6	,	,	PUNCT
ftr-400	522	7	european	european	ADJ
ftr-400	522	8	integration	integration	NOUN
ftr-400	522	9	and	and	CCONJ
ftr-400	522	10	tax	tax	NOUN
ftr-400	522	11	law	law	NOUN
ftr-400	522	12	,	,	PUNCT
ftr-400	522	13	43	43	NUM
ftr-400	522	14	eur	eur	NOUN
ftr-400	522	15	.	.	PUNCT
ftr-400	523	1	tax	tax	NOUN
ftr-400	523	2	�	�	PROPN
ftr-400	523	3	n	n	ADV
ftr-400	523	4	203	203	NUM
ftr-400	523	5	(	(	PUNCT
ftr-400	523	6	2003	2003	NUM
ftr-400	523	7	)	)	PUNCT
ftr-400	523	8	.	.	PUNCT
ftr-400	524	1	113	113	NUM
ftr-400	524	2	.	.	PUNCT
ftr-400	525	1	arbitration	arbitration	NOUN
ftr-400	525	2	convention	convention	PROPN
ftr-400	525	3	,	,	PUNCT
ftr-400	525	4	supra	supra	PROPN
ftr-400	525	5	note	note	VERB
ftr-400	525	6	107	107	NUM
ftr-400	525	7	,	,	PUNCT
ftr-400	525	8	at	at	ADP
ftr-400	525	9	10	10	NUM
ftr-400	525	10	.	.	PUNCT
ftr-400	526	1	unlike	unlike	ADP
ftr-400	526	2	the	the	DET
ftr-400	526	3	parentsubsidiary	parentsubsidiary	ADJ
ftr-400	526	4	directive	directive	NOUN
ftr-400	526	5	and	and	CCONJ
ftr-400	526	6	the	the	DET
ftr-400	526	7	mergers	merger	NOUN
ftr-400	526	8	directive	directive	NOUN
ftr-400	526	9	,	,	PUNCT
ftr-400	526	10	the	the	DET
ftr-400	526	11	arbitration	arbitration	NOUN
ftr-400	526	12	convention	convention	NOUN
ftr-400	526	13	is	be	AUX
ftr-400	526	14	actually	actually	ADV
ftr-400	526	15	a	a	DET
ftr-400	526	16	multilateral	multilateral	ADJ
ftr-400	526	17	treaty	treaty	NOUN
ftr-400	526	18	.	.	PUNCT
ftr-400	527	1	a.p	a.p	PROPN
ftr-400	527	2	.	.	PROPN
ftr-400	527	3	lier	lier	PROPN
ftr-400	527	4	et	et	PROPN
ftr-400	527	5	al	al	PROPN
ftr-400	527	6	.	.	PROPN
ftr-400	527	7	,	,	PUNCT
ftr-400	527	8	tax	tax	NOUN
ftr-400	527	9	and	and	CCONJ
ftr-400	527	10	legal	legal	ADJ
ftr-400	527	11	aspects	aspect	NOUN
ftr-400	527	12	of	of	ADP
ftr-400	527	13	ec	ec	PROPN
ftr-400	527	14	harmonization	harmonization	NOUN
ftr-400	527	15	167	167	NUM
ftr-400	527	16	(	(	PUNCT
ftr-400	527	17	a.p	a.p	PROPN
ftr-400	527	18	.	.	PROPN
ftr-400	527	19	lier	lier	PROPN
ftr-400	527	20	ed	ed	PROPN
ftr-400	527	21	.	.	PROPN
ftr-400	527	22	,	,	PUNCT
ftr-400	527	23	1993	1993	NUM
ftr-400	527	24	)	)	PUNCT
ftr-400	527	25	.	.	PUNCT
ftr-400	528	1	when	when	SCONJ
ftr-400	528	2	the	the	DET
ftr-400	528	3	original	original	ADJ
ftr-400	528	4	arbitration	arbitration	NOUN
ftr-400	528	5	convention	convention	NOUN
ftr-400	528	6	expired	expire	VERB
ftr-400	528	7	at	at	ADP
ftr-400	528	8	the	the	DET
ftr-400	528	9	end	end	NOUN
ftr-400	528	10	of	of	ADP
ftr-400	528	11	1999	1999	NUM
ftr-400	528	12	,	,	PUNCT
ftr-400	528	13	the	the	DET
ftr-400	528	14	1999	1999	NUM
ftr-400	528	15	protocol	protocol	NOUN
ftr-400	528	16	was	be	AUX
ftr-400	528	17	signed	sign	VERB
ftr-400	528	18	by	by	ADP
ftr-400	528	19	most	most	ADJ
ftr-400	528	20	of	of	ADP
ftr-400	528	21	the	the	DET
ftr-400	528	22	member	member	NOUN
ftr-400	528	23	states	state	NOUN
ftr-400	528	24	to	to	PART
ftr-400	528	25	extend	extend	VERB
ftr-400	528	26	its	its	PRON
ftr-400	528	27	applicability	applicability	NOUN
ftr-400	528	28	.	.	PUNCT
ftr-400	529	1	pietro	pietro	PROPN
ftr-400	529	2	antonini	antonini	PROPN
ftr-400	529	3	&	&	CCONJ
ftr-400	529	4	maurizio	maurizio	PROPN
ftr-400	529	5	di	di	PROPN
ftr-400	529	6	bernardo	bernardo	PROPN
ftr-400	529	7	,	,	PUNCT
ftr-400	529	8	italy	italy	PROPN
ftr-400	529	9	ratifies	ratify	VERB
ftr-400	529	10	protocol	protocol	NOUN
ftr-400	529	11	to	to	ADP
ftr-400	529	12	eu	eu	PROPN
ftr-400	529	13	arbitration	arbitration	PROPN
ftr-400	529	14	convention	convention	NOUN
ftr-400	529	15	,	,	PUNCT
ftr-400	529	16	34	34	NUM
ftr-400	529	17	tax	tax	NOUN
ftr-400	529	18	notes	note	NOUN
ftr-400	529	19	int	int	PROPN
ftr-400	529	20	�	�	PROPN
ftr-400	529	21	l	l	NOUN
ftr-400	529	22	912	912	NUM
ftr-400	529	23	(	(	PUNCT
ftr-400	529	24	2004	2004	NUM
ftr-400	529	25	)	)	PUNCT
ftr-400	529	26	.	.	PUNCT
ftr-400	530	1	as	as	ADP
ftr-400	530	2	of	of	ADP
ftr-400	530	3	november	november	PROPN
ftr-400	530	4	1	1	NUM
ftr-400	530	5	,	,	PUNCT
ftr-400	530	6	2004	2004	NUM
ftr-400	530	7	,	,	PUNCT
ftr-400	530	8	the	the	DET
ftr-400	530	9	arbitration	arbitration	NOUN
ftr-400	530	10	convention	convention	NOUN
ftr-400	530	11	re	re	VERB
ftr-400	530	12	-	-	VERB
ftr-400	530	13	entered	enter	VERB
ftr-400	530	14	into	into	ADP
ftr-400	530	15	force	force	NOUN
ftr-400	530	16	,	,	PUNCT
ftr-400	530	17	having	having	AUX
ftr-400	530	18	been	be	AUX
ftr-400	530	19	ratified	ratify	VERB
ftr-400	530	20	by	by	ADP
ftr-400	530	21	all	all	DET
ftr-400	530	22	member	member	NOUN
ftr-400	530	23	states	state	NOUN
ftr-400	530	24	.	.	PUNCT
ftr-400	531	1	european	european	PROPN
ftr-400	531	2	commission	commission	PROPN
ftr-400	531	3	,	,	PUNCT
ftr-400	531	4	eu	eu	PROPN
ftr-400	531	5	joint	joint	ADJ
ftr-400	531	6	transfer	transfer	NOUN
ftr-400	531	7	pricing	pricing	NOUN
ftr-400	531	8	forum	forum	NOUN
ftr-400	531	9	:	:	PUNCT
ftr-400	531	10	secretariat	secretariat	PROPN
ftr-400	531	11	discussion	discussion	NOUN
ftr-400	531	12	paper	paper	NOUN
ftr-400	531	13	on	on	ADP
ftr-400	531	14	the	the	DET
ftr-400	531	15	re	re	NOUN
ftr-400	531	16	-	-	NOUN
ftr-400	531	17	entry	entry	NOUN
ftr-400	531	18	into	into	ADP
ftr-400	531	19	force	force	NOUN
ftr-400	531	20	of	of	ADP
ftr-400	531	21	the	the	DET
ftr-400	531	22	arbitration	arbitration	NOUN
ftr-400	531	23	convention	convention	NOUN
ftr-400	531	24	,	,	PUNCT
ftr-400	531	25	august	august	PROPN
ftr-400	531	26	25	25	NUM
ftr-400	531	27	,	,	PUNCT
ftr-400	531	28	2004	2004	NUM
ftr-400	531	29	,	,	PUNCT
ftr-400	531	30	jtpf/019/2004	jtpf/019/2004	PROPN
ftr-400	531	31	/	/	SYM
ftr-400	531	32	en	en	X
ftr-400	531	33	.	.	PUNCT
ftr-400	532	1	the	the	DET
ftr-400	532	2	arbitration	arbitration	NOUN
ftr-400	532	3	convention	convention	NOUN
ftr-400	532	4	will	will	AUX
ftr-400	532	5	apply	apply	VERB
ftr-400	532	6	retroactively	retroactively	ADV
ftr-400	532	7	to	to	ADP
ftr-400	532	8	january	january	PROPN
ftr-400	532	9	1	1	NUM
ftr-400	532	10	,	,	PUNCT
ftr-400	532	11	2000	2000	NUM
ftr-400	532	12	,	,	PUNCT
ftr-400	532	13	with	with	ADP
ftr-400	532	14	some	some	DET
ftr-400	532	15	limitations	limitation	NOUN
ftr-400	532	16	.	.	PUNCT
ftr-400	533	1	i	i	PRON
ftr-400	533	2	d.	d.	PROPN
ftr-400	533	3	114	114	NUM
ftr-400	533	4	.	.	PUNCT
ftr-400	534	1	see	see	VERB
ftr-400	534	2	koen	koen	PROPN
ftr-400	534	3	lenaerts	lenaerts	PROPN
ftr-400	534	4	,	,	PUNCT
ftr-400	534	5	constitutionalism	constitutionalism	NOUN
ftr-400	534	6	and	and	CCONJ
ftr-400	534	7	the	the	DET
ftr-400	534	8	many	many	ADJ
ftr-400	534	9	faces	face	NOUN
ftr-400	534	10	of	of	ADP
ftr-400	534	11	federalism	federalism	NOUN
ftr-400	534	12	,	,	PUNCT
ftr-400	534	13	38	38	NUM
ftr-400	534	14	am	am	NOUN
ftr-400	534	15	.	.	PUNCT
ftr-400	535	1	j.	j.	PROPN
ftr-400	535	2	comp	comp	PROPN
ftr-400	535	3	.	.	PUNCT
ftr-400	536	1	l.	l.	PROPN
ftr-400	536	2	205	205	NUM
ftr-400	536	3	(	(	PUNCT
ftr-400	536	4	1990	1990	NUM
ftr-400	536	5	)	)	PUNCT
ftr-400	536	6	(	(	PUNCT
ftr-400	536	7	�	�	ADP
ftr-400	536	8	the	the	DET
ftr-400	536	9	political	political	ADJ
ftr-400	536	10	reality	reality	NOUN
ftr-400	536	11	that	that	SCONJ
ftr-400	536	12	decision	decision	NOUN
ftr-400	536	13	-	-	PUNCT
ftr-400	536	14	making	making	NOUN
ftr-400	536	15	within	within	ADP
ftr-400	536	16	the	the	DET
ftr-400	536	17	american	american	PROPN
ftr-400	536	18	union	union	PROPN
ftr-400	536	19	is	be	AUX
ftr-400	536	20	organically	organically	ADV
ftr-400	536	21	independent	independent	ADJ
ftr-400	536	22	from	from	ADP
ftr-400	536	23	the	the	DET
ftr-400	536	24	states	state	NOUN
ftr-400	536	25	,	,	PUNCT
ftr-400	536	26	whereas	whereas	SCONJ
ftr-400	536	27	in	in	ADP
ftr-400	536	28	the	the	DET
ftr-400	536	29	european	european	PROPN
ftr-400	536	30	community	community	NOUN
ftr-400	536	31	the	the	DET
ftr-400	536	32	member	member	NOUN
ftr-400	536	33	states	state	VERB
ftr-400	536	34	themselves	themselves	PRON
ftr-400	536	35	play	play	VERB
ftr-400	536	36	the	the	DET
ftr-400	536	37	double	double	ADJ
ftr-400	536	38	role	role	NOUN
ftr-400	536	39	of	of	ADP
ftr-400	536	40	participants	participant	NOUN
ftr-400	536	41	in	in	ADP
ftr-400	536	42	the	the	DET
ftr-400	536	43	community	community	NOUN
ftr-400	536	44	decision	decision	NOUN
ftr-400	536	45	-	-	PUNCT
ftr-400	536	46	making	making	NOUN
ftr-400	536	47	and	and	CCONJ
ftr-400	536	48	of	of	ADP
ftr-400	536	49	antipodes	antipode	NOUN
ftr-400	536	50	to	to	ADP
ftr-400	536	51	the	the	DET
ftr-400	536	52	legal	legal	ADJ
ftr-400	536	53	order	order	NOUN
ftr-400	536	54	of	of	ADP
ftr-400	536	55	the	the	DET
ftr-400	536	56	community	community	NOUN
ftr-400	536	57	as	as	ADP
ftr-400	536	58	such	such	ADJ
ftr-400	536	59	.	.	PUNCT
ftr-400	536	60	�	�	NOUN
ftr-400	536	61	)	)	PUNCT
ftr-400	537	1	i	i	PRON
ftr-400	537	2	d.	d.	PROPN
ftr-400	537	3	at	at	ADP
ftr-400	537	4	262	262	NUM
ftr-400	537	5	.	.	PROPN
ftr-400	537	6	115	115	NUM
ftr-400	537	7	.	.	PUNCT
ftr-400	538	1	vikram	vikram	PROPN
ftr-400	538	2	amar	amar	PROPN
ftr-400	538	3	,	,	PUNCT
ftr-400	538	4	indirect	indirect	ADJ
ftr-400	538	5	effects	effect	NOUN
ftr-400	538	6	of	of	ADP
ftr-400	538	7	direct	direct	ADJ
ftr-400	538	8	election	election	NOUN
ftr-400	538	9	:	:	PUNCT
ftr-400	538	10	a	a	DET
ftr-400	538	11	structural	structural	ADJ
ftr-400	538	12	examination	examination	NOUN
ftr-400	538	13	of	of	ADP
ftr-400	538	14	the	the	DET
ftr-400	538	15	seventeenth	seventeenth	ADJ
ftr-400	538	16	amendment	amendment	NOUN
ftr-400	538	17	,	,	PUNCT
ftr-400	538	18	49	49	NUM
ftr-400	538	19	vand	vand	NOUN
ftr-400	538	20	.	.	PUNCT
ftr-400	539	1	l.	l.	PROPN
ftr-400	539	2	rev	rev	PROPN
ftr-400	539	3	.	.	PROPN
ftr-400	539	4	1347	1347	NUM
ftr-400	539	5	,	,	PUNCT
ftr-400	539	6	1352	1352	NUM
ftr-400	539	7	(	(	PUNCT
ftr-400	539	8	1996	1996	NUM
ftr-400	539	9	)	)	PUNCT
ftr-400	539	10	.	.	PUNCT
ftr-400	540	1	116	116	NUM
ftr-400	540	2	.	.	PUNCT
ftr-400	541	1	i	i	PRON
ftr-400	541	2	d.	d.	PROPN
ftr-400	541	3	at	at	ADP
ftr-400	541	4	1349	1349	NUM
ftr-400	541	5	.	.	PUNCT
ftr-400	541	6	see	see	VERB
ftr-400	541	7	generally	generally	ADV
ftr-400	541	8	robert	robert	PROPN
ftr-400	541	9	c.	c.	PROPN
ftr-400	541	10	byrd	byrd	PROPN
ftr-400	541	11	,	,	PUNCT
ftr-400	541	12	the	the	DET
ftr-400	541	13	senate	senate	PROPN
ftr-400	541	14	1789	1789	NUM
ftr-400	541	15	-	-	SYM
ftr-400	541	16	1989	1989	NUM
ftr-400	541	17	(	(	PUNCT
ftr-400	541	18	1988	1988	NUM
ftr-400	541	19	)	)	PUNCT
ftr-400	541	20	;	;	PUNCT
ftr-400	541	21	c.h	c.h	PROPN
ftr-400	541	22	.	.	PROPN
ftr-400	541	23	hoebeke	hoebeke	PROPN
ftr-400	541	24	,	,	PUNCT
ftr-400	541	25	the	the	DET
ftr-400	541	26	road	road	NOUN
ftr-400	541	27	to	to	ADP
ftr-400	541	28	mass	mass	ADJ
ftr-400	541	29	democracy	democracy	NOUN
ftr-400	541	30	,	,	PUNCT
ftr-400	541	31	original	original	ADJ
ftr-400	541	32	intent	intent	NOUN
ftr-400	541	33	and	and	CCONJ
ftr-400	541	34	the	the	DET
ftr-400	541	35	seventeenth	seventeenth	ADJ
ftr-400	541	36	amendment	amendment	NOUN
ftr-400	541	37	(	(	PUNCT
ftr-400	541	38	1995	1995	NUM
ftr-400	541	39	)	)	PUNCT
ftr-400	541	40	.	.	PUNCT
ftr-400	542	1	mutual	mutual	ADJ
ftr-400	542	2	assistance	assistance	NOUN
ftr-400	542	3	directive.111	directive.111	NOUN
ftr-400	542	4	there	there	PRON
ftr-400	542	5	is	be	VERB
ftr-400	542	6	an	an	DET
ftr-400	542	7	additional	additional	ADJ
ftr-400	542	8	mutual	mutual	ADJ
ftr-400	542	9	assistance	assistance	NOUN
ftr-400	542	10	directive	directive	NOUN
ftr-400	542	11	that	that	PRON
ftr-400	542	12	enables	enable	VERB
ftr-400	542	13	tax	tax	NOUN
ftr-400	542	14	authorities	authority	NOUN
ftr-400	542	15	to	to	PART
ftr-400	542	16	assist	assist	VERB
ftr-400	542	17	each	each	DET
ftr-400	542	18	other	other	ADJ
ftr-400	542	19	in	in	ADP
ftr-400	542	20	the	the	DET
ftr-400	542	21	collection	collection	NOUN
ftr-400	542	22	of	of	ADP
ftr-400	542	23	tax	tax	NOUN
ftr-400	542	24	claims.112	claims.112	ADJ
ftr-400	542	25	on	on	ADP
ftr-400	542	26	july	july	PROPN
ftr-400	542	27	23	23	NUM
ftr-400	542	28	,	,	PUNCT
ftr-400	542	29	1990	1990	NUM
ftr-400	542	30	,	,	PUNCT
ftr-400	542	31	the	the	DET
ftr-400	542	32	member	member	NOUN
ftr-400	542	33	states	state	NOUN
ftr-400	542	34	also	also	ADV
ftr-400	542	35	concluded	conclude	VERB
ftr-400	542	36	the	the	DET
ftr-400	542	37	arbitration	arbitration	NOUN
ftr-400	542	38	convention	convention	NOUN
ftr-400	542	39	to	to	PART
ftr-400	542	40	provide	provide	VERB
ftr-400	542	41	for	for	ADP
ftr-400	542	42	binding	bind	VERB
ftr-400	542	43	arbitration	arbitration	NOUN
ftr-400	542	44	of	of	ADP
ftr-400	542	45	transfer	transfer	NOUN
ftr-400	542	46	pricing	pricing	NOUN
ftr-400	542	47	disputes	dispute	NOUN
ftr-400	542	48	when	when	SCONJ
ftr-400	542	49	the	the	DET
ftr-400	542	50	respective	respective	ADJ
ftr-400	542	51	tax	tax	NOUN
ftr-400	542	52	authorities	authority	NOUN
ftr-400	542	53	have	have	AUX
ftr-400	542	54	been	be	AUX
ftr-400	542	55	unable	unable	ADJ
ftr-400	542	56	to	to	PART
ftr-400	542	57	resolve	resolve	VERB
ftr-400	542	58	the	the	DET
ftr-400	542	59	issues	issue	NOUN
ftr-400	542	60	within	within	ADP
ftr-400	542	61	two	two	NUM
ftr-400	542	62	years.113	years.113	NOUN
ftr-400	542	63	unlike	unlike	ADP
ftr-400	542	64	the	the	DET
ftr-400	542	65	eu	eu	PROPN
ftr-400	542	66	,	,	PUNCT
ftr-400	542	67	where	where	SCONJ
ftr-400	542	68	the	the	DET
ftr-400	542	69	member	member	NOUN
ftr-400	542	70	states	state	NOUN
ftr-400	542	71	play	play	VERB
ftr-400	542	72	a	a	DET
ftr-400	542	73	double	double	ADJ
ftr-400	542	74	role	role	NOUN
ftr-400	542	75	,	,	PUNCT
ftr-400	542	76	decision	decision	NOUN
ftr-400	542	77	-	-	PUNCT
ftr-400	542	78	making	making	NOUN
ftr-400	542	79	in	in	ADP
ftr-400	542	80	the	the	DET
ftr-400	542	81	u.s	u.s	PROPN
ftr-400	542	82	.	.	PROPN
ftr-400	542	83	congress	congress	PROPN
ftr-400	542	84	is	be	AUX
ftr-400	542	85	currently	currently	ADV
ftr-400	542	86	independent	independent	ADJ
ftr-400	542	87	from	from	ADP
ftr-400	542	88	that	that	PRON
ftr-400	542	89	of	of	ADP
ftr-400	542	90	the	the	DET
ftr-400	542	91	fifty	fifty	NUM
ftr-400	542	92	states.114	states.114	NOUN
ftr-400	542	93	originally	originally	ADV
ftr-400	542	94	,	,	PUNCT
ftr-400	542	95	the	the	DET
ftr-400	542	96	u.s	u.s	PROPN
ftr-400	542	97	.	.	PROPN
ftr-400	542	98	constitution	constitution	PROPN
ftr-400	542	99	required	require	VERB
ftr-400	542	100	that	that	SCONJ
ftr-400	542	101	two	two	NUM
ftr-400	542	102	senators	senator	NOUN
ftr-400	542	103	were	be	AUX
ftr-400	542	104	to	to	PART
ftr-400	542	105	be	be	AUX
ftr-400	542	106	chosen	choose	VERB
ftr-400	542	107	by	by	ADP
ftr-400	542	108	the	the	DET
ftr-400	542	109	legislatures	legislature	NOUN
ftr-400	542	110	of	of	ADP
ftr-400	542	111	each	each	DET
ftr-400	542	112	respective	respective	ADJ
ftr-400	542	113	state	state	NOUN
ftr-400	542	114	because	because	SCONJ
ftr-400	542	115	the	the	DET
ftr-400	542	116	framers	framer	NOUN
ftr-400	542	117	wanted	want	VERB
ftr-400	542	118	to	to	PART
ftr-400	542	119	safeguard	safeguard	VERB
ftr-400	542	120	the	the	DET
ftr-400	542	121	interests	interest	NOUN
ftr-400	542	122	of	of	ADP
ftr-400	542	123	the	the	DET
ftr-400	542	124	state	state	NOUN
ftr-400	542	125	governments.115	governments.115	PROPN
ftr-400	542	126	in	in	ADP
ftr-400	542	127	1787	1787	NUM
ftr-400	542	128	,	,	PUNCT
ftr-400	542	129	the	the	DET
ftr-400	542	130	state	state	NOUN
ftr-400	542	131	legislative	legislative	ADJ
ftr-400	542	132	election	election	NOUN
ftr-400	542	133	of	of	ADP
ftr-400	542	134	senators	senator	NOUN
ftr-400	542	135	was	be	AUX
ftr-400	542	136	seen	see	VERB
ftr-400	542	137	as	as	ADP
ftr-400	542	138	a	a	DET
ftr-400	542	139	�	�	NOUN
ftr-400	542	140	central	central	ADJ
ftr-400	542	141	device	device	NOUN
ftr-400	542	142	for	for	ADP
ftr-400	542	143	the	the	DET
ftr-400	542	144	protection	protection	NOUN
ftr-400	542	145	of	of	ADP
ftr-400	542	146	states	state	NOUN
ftr-400	542	147	�	�	PROPN
ftr-400	542	148	rights	right	NOUN
ftr-400	542	149	and	and	CCONJ
ftr-400	542	150	interests.	interests.	NOUN
ftr-400	542	151	�	�	PROPN
ftr-400	542	152	116	116	NUM
ftr-400	542	153	however	however	ADV
ftr-400	542	154	,	,	PUNCT
ftr-400	542	155	in	in	ADP
ftr-400	542	156	1913	1913	NUM
ftr-400	542	157	,	,	PUNCT
ftr-400	542	158	the	the	DET
ftr-400	542	159	states	state	NOUN
ftr-400	542	160	ratified	ratify	VERB
ftr-400	542	161	and	and	CCONJ
ftr-400	542	162	added	add	VERB
ftr-400	542	163	the	the	DET
ftr-400	542	164	seventeenth	seventeenth	ADJ
ftr-400	542	165	amendment	amendment	NOUN
ftr-400	542	166	to	to	ADP
ftr-400	542	167	the	the	DET
ftr-400	542	168	constitution	constitution	NOUN
ftr-400	542	169	66	66	NUM
ftr-400	542	170	florida	florida	PROPN
ftr-400	542	171	tax	tax	NOUN
ftr-400	542	172	review	review	NOUN
ftr-400	543	1	[	[	X
ftr-400	543	2	vol.7:2	vol.7:2	NOUN
ftr-400	543	3	117	117	NUM
ftr-400	543	4	.	.	PUNCT
ftr-400	544	1	u.s	u.s	PROPN
ftr-400	544	2	.	.	PROPN
ftr-400	544	3	const	const	PROPN
ftr-400	544	4	.	.	PUNCT
ftr-400	545	1	amend	amend	PROPN
ftr-400	545	2	.	.	PUNCT
ftr-400	546	1	xvii	xvii	PROPN
ftr-400	546	2	,	,	PUNCT
ftr-400	546	3	cl	cl	NOUN
ftr-400	546	4	.	.	NOUN
ftr-400	547	1	1	1	X
ftr-400	547	2	.	.	X
ftr-400	547	3	�	�	PROPN
ftr-400	547	4	the	the	DET
ftr-400	547	5	senate	senate	PROPN
ftr-400	547	6	of	of	ADP
ftr-400	547	7	the	the	DET
ftr-400	547	8	united	united	PROPN
ftr-400	547	9	states	states	PROPN
ftr-400	547	10	shall	shall	AUX
ftr-400	547	11	be	be	AUX
ftr-400	547	12	composed	compose	VERB
ftr-400	547	13	of	of	ADP
ftr-400	547	14	two	two	NUM
ftr-400	547	15	senators	senator	NOUN
ftr-400	547	16	from	from	ADP
ftr-400	547	17	each	each	DET
ftr-400	547	18	state	state	NOUN
ftr-400	547	19	,	,	PUNCT
ftr-400	547	20	elected	elect	VERB
ftr-400	547	21	by	by	ADP
ftr-400	547	22	the	the	DET
ftr-400	547	23	people	people	NOUN
ftr-400	547	24	thereof	thereof	ADV
ftr-400	547	25	,	,	PUNCT
ftr-400	547	26	for	for	ADP
ftr-400	547	27	six	six	NUM
ftr-400	547	28	years	year	NOUN
ftr-400	547	29	;	;	PUNCT
ftr-400	547	30	and	and	CCONJ
ftr-400	547	31	each	each	DET
ftr-400	547	32	senator	senator	NOUN
ftr-400	547	33	shall	shall	AUX
ftr-400	547	34	have	have	VERB
ftr-400	547	35	one	one	NUM
ftr-400	547	36	vote	vote	NOUN
ftr-400	547	37	.	.	PUNCT
ftr-400	548	1	�	�	PROPN
ftr-400	549	1	i	i	PRON
ftr-400	549	2	d.	d.	PROPN
ftr-400	549	3	proposals	proposal	NOUN
ftr-400	549	4	to	to	PART
ftr-400	549	5	amend	amend	VERB
ftr-400	549	6	the	the	DET
ftr-400	549	7	process	process	NOUN
ftr-400	549	8	had	have	AUX
ftr-400	549	9	been	be	AUX
ftr-400	549	10	around	around	ADV
ftr-400	549	11	since	since	SCONJ
ftr-400	549	12	the	the	DET
ftr-400	549	13	1820	1820	NUM
ftr-400	549	14	�	�	PROPN
ftr-400	549	15	s.	s.	PROPN
ftr-400	549	16	laura	laura	PROPN
ftr-400	549	17	e.	e.	PROPN
ftr-400	549	18	little	little	PROPN
ftr-400	549	19	,	,	PUNCT
ftr-400	549	20	an	an	DET
ftr-400	549	21	excursion	excursion	NOUN
ftr-400	549	22	into	into	ADP
ftr-400	549	23	the	the	DET
ftr-400	549	24	uncharted	uncharted	ADJ
ftr-400	549	25	waters	water	NOUN
ftr-400	549	26	of	of	ADP
ftr-400	549	27	the	the	DET
ftr-400	549	28	seventeenth	seventeenth	ADJ
ftr-400	549	29	amendment	amendment	NOUN
ftr-400	549	30	,	,	PUNCT
ftr-400	549	31	64	64	NUM
ftr-400	549	32	temple	temple	PROPN
ftr-400	549	33	l.	l.	PROPN
ftr-400	549	34	rev	rev	PROPN
ftr-400	549	35	.	.	PROPN
ftr-400	550	1	629	629	NUM
ftr-400	550	2	,	,	PUNCT
ftr-400	550	3	636	636	NUM
ftr-400	550	4	(	(	PUNCT
ftr-400	550	5	1991	1991	NUM
ftr-400	550	6	)	)	PUNCT
ftr-400	550	7	.	.	PUNCT
ftr-400	551	1	118	118	NUM
ftr-400	551	2	.	.	X
ftr-400	552	1	amar	amar	PROPN
ftr-400	552	2	,	,	PUNCT
ftr-400	552	3	supra	supra	PROPN
ftr-400	552	4	note	note	NOUN
ftr-400	552	5	115	115	NUM
ftr-400	552	6	,	,	PUNCT
ftr-400	552	7	at	at	ADP
ftr-400	552	8	1353	1353	NUM
ftr-400	552	9	.	.	PUNCT
ftr-400	553	1	he	he	PRON
ftr-400	553	2	also	also	ADV
ftr-400	553	3	cites	cite	VERB
ftr-400	553	4	�	�	PROPN
ftr-400	553	5	(	(	PUNCT
ftr-400	553	6	3	3	NUM
ftr-400	553	7	)	)	PUNCT
ftr-400	553	8	the	the	DET
ftr-400	553	9	dissatisfaction	dissatisfaction	NOUN
ftr-400	553	10	with	with	ADP
ftr-400	553	11	deadlocks	deadlock	NOUN
ftr-400	553	12	in	in	ADP
ftr-400	553	13	state	state	NOUN
ftr-400	553	14	legislatures	legislature	NOUN
ftr-400	553	15	that	that	PRON
ftr-400	553	16	delayed	delay	VERB
ftr-400	553	17	the	the	DET
ftr-400	553	18	filling	filling	NOUN
ftr-400	553	19	of	of	ADP
ftr-400	553	20	vacant	vacant	ADJ
ftr-400	553	21	senatorial	senatorial	ADJ
ftr-400	553	22	seats	seat	NOUN
ftr-400	553	23	;	;	PUNCT
ftr-400	553	24	and	and	CCONJ
ftr-400	553	25	(	(	PUNCT
ftr-400	553	26	4	4	X
ftr-400	553	27	)	)	PUNCT
ftr-400	553	28	the	the	DET
ftr-400	553	29	feeling	feeling	NOUN
ftr-400	553	30	that	that	SCONJ
ftr-400	553	31	state	state	NOUN
ftr-400	553	32	legislatures	legislature	NOUN
ftr-400	553	33	were	be	AUX
ftr-400	553	34	spending	spend	VERB
ftr-400	553	35	too	too	ADV
ftr-400	553	36	much	much	ADJ
ftr-400	553	37	time	time	NOUN
ftr-400	553	38	on	on	ADP
ftr-400	553	39	the	the	DET
ftr-400	553	40	�	�	PROPN
ftr-400	553	41	national	national	PROPN
ftr-400	553	42	�	�	PROPN
ftr-400	553	43	matter	matter	NOUN
ftr-400	553	44	of	of	ADP
ftr-400	553	45	senatorial	senatorial	ADJ
ftr-400	553	46	selection	selection	NOUN
ftr-400	553	47	,	,	PUNCT
ftr-400	553	48	thus	thus	ADV
ftr-400	553	49	leaving	leave	VERB
ftr-400	553	50	local	local	ADJ
ftr-400	553	51	matters	matter	NOUN
ftr-400	553	52	unattended	unattended	ADJ
ftr-400	553	53	.	.	PUNCT
ftr-400	554	1	�	�	PROPN
ftr-400	555	1	i	i	PRON
ftr-400	555	2	d.	d.	PROPN
ftr-400	555	3	119	119	NUM
ftr-400	555	4	.	.	PUNCT
ftr-400	556	1	i	i	PRON
ftr-400	556	2	d.	d.	PROPN
ftr-400	556	3	at	at	ADP
ftr-400	556	4	1349	1349	NUM
ftr-400	556	5	.	.	PUNCT
ftr-400	557	1	120	120	NUM
ftr-400	557	2	.	.	PUNCT
ftr-400	558	1	hellerstein	hellerstein	PROPN
ftr-400	558	2	,	,	PUNCT
ftr-400	558	3	federal	federal	ADJ
ftr-400	558	4	limitations	limitation	NOUN
ftr-400	558	5	,	,	PUNCT
ftr-400	558	6	supra	supra	PROPN
ftr-400	558	7	note	note	NOUN
ftr-400	558	8	34	34	NUM
ftr-400	558	9	,	,	PUNCT
ftr-400	558	10	at	at	ADP
ftr-400	558	11	431	431	NUM
ftr-400	558	12	;	;	PUNCT
ftr-400	558	13	see	see	VERB
ftr-400	558	14	also	also	ADV
ftr-400	558	15	mclure	mclure	NOUN
ftr-400	558	16	&	&	CCONJ
ftr-400	558	17	hellerstein	hellerstein	PROPN
ftr-400	558	18	,	,	PUNCT
ftr-400	558	19	supra	supra	PROPN
ftr-400	558	20	note	note	PROPN
ftr-400	558	21	29	29	NUM
ftr-400	558	22	,	,	PUNCT
ftr-400	558	23	at	at	ADP
ftr-400	558	24	722	722	NUM
ftr-400	558	25	(	(	PUNCT
ftr-400	558	26	providing	provide	VERB
ftr-400	558	27	another	another	DET
ftr-400	558	28	listing	listing	NOUN
ftr-400	558	29	of	of	ADP
ftr-400	558	30	examples	example	NOUN
ftr-400	558	31	of	of	ADP
ftr-400	558	32	legislation	legislation	NOUN
ftr-400	558	33	restricting	restrict	VERB
ftr-400	558	34	states	state	NOUN
ftr-400	558	35	�	�	PROPN
ftr-400	558	36	power	power	NOUN
ftr-400	558	37	)	)	PUNCT
ftr-400	558	38	.	.	PUNCT
ftr-400	559	1	121	121	NUM
ftr-400	559	2	.	.	PUNCT
ftr-400	560	1	see	see	VERB
ftr-400	560	2	generally	generally	ADV
ftr-400	560	3	moore	moore	PROPN
ftr-400	560	4	,	,	PUNCT
ftr-400	560	5	supra	supra	PROPN
ftr-400	560	6	note	note	PROPN
ftr-400	560	7	29	29	NUM
ftr-400	560	8	;	;	PUNCT
ftr-400	560	9	2	2	NUM
ftr-400	560	10	hartman	hartman	PROPN
ftr-400	560	11	&	&	CCONJ
ftr-400	560	12	trost	trost	PROPN
ftr-400	560	13	,	,	PUNCT
ftr-400	560	14	supra	supra	PROPN
ftr-400	560	15	note	note	NOUN
ftr-400	560	16	3	3	NUM
ftr-400	560	17	,	,	PUNCT
ftr-400	560	18	§	§	NOUN
ftr-400	560	19	14:1	14:1	NUM
ftr-400	560	20	,	,	PUNCT
ftr-400	560	21	at	at	ADP
ftr-400	560	22	575	575	NUM
ftr-400	560	23	n.1	n.1	NOUN
ftr-400	560	24	.	.	PUNCT
ftr-400	561	1	for	for	ADP
ftr-400	561	2	an	an	DET
ftr-400	561	3	example	example	NOUN
ftr-400	561	4	of	of	ADP
ftr-400	561	5	an	an	DET
ftr-400	561	6	exception	exception	NOUN
ftr-400	561	7	to	to	ADP
ftr-400	561	8	this	this	DET
ftr-400	561	9	rule	rule	NOUN
ftr-400	561	10	,	,	PUNCT
ftr-400	561	11	see	see	VERB
ftr-400	561	12	the	the	DET
ftr-400	561	13	internet	internet	NOUN
ftr-400	561	14	tax	tax	NOUN
ftr-400	561	15	freedom	freedom	NOUN
ftr-400	561	16	act	act	NOUN
ftr-400	561	17	(	(	PUNCT
ftr-400	561	18	itfa	itfa	ADJ
ftr-400	561	19	)	)	PUNCT
ftr-400	561	20	,	,	PUNCT
ftr-400	561	21	which	which	PRON
ftr-400	561	22	was	be	AUX
ftr-400	561	23	enacted	enact	VERB
ftr-400	561	24	on	on	ADP
ftr-400	561	25	october	october	PROPN
ftr-400	561	26	21	21	NUM
ftr-400	561	27	,	,	PUNCT
ftr-400	561	28	1998	1998	NUM
ftr-400	561	29	,	,	PUNCT
ftr-400	561	30	as	as	ADP
ftr-400	561	31	part	part	NOUN
ftr-400	561	32	of	of	ADP
ftr-400	561	33	public	public	ADJ
ftr-400	561	34	law	law	NOUN
ftr-400	561	35	105	105	NUM
ftr-400	561	36	-	-	SYM
ftr-400	561	37	277	277	NUM
ftr-400	561	38	.	.	PUNCT
ftr-400	562	1	the	the	DET
ftr-400	562	2	original	original	ADJ
ftr-400	562	3	itfa	itfa	NOUN
ftr-400	562	4	imposed	impose	VERB
ftr-400	562	5	a	a	DET
ftr-400	562	6	three	three	NUM
ftr-400	562	7	-	-	PUNCT
ftr-400	562	8	year	year	NOUN
ftr-400	562	9	moratorium	moratorium	NOUN
ftr-400	562	10	on	on	ADP
ftr-400	562	11	taxation	taxation	NOUN
ftr-400	562	12	of	of	ADP
ftr-400	562	13	internet	internet	NOUN
ftr-400	562	14	access	access	NOUN
ftr-400	562	15	.	.	PUNCT
ftr-400	563	1	william	william	PROPN
ftr-400	563	2	j.	j.	PROPN
ftr-400	563	3	quirk	quirk	PROPN
ftr-400	563	4	&	&	CCONJ
ftr-400	563	5	r.	r.	PROPN
ftr-400	563	6	rhett	rhett	PROPN
ftr-400	563	7	shaver	shaver	PROPN
ftr-400	563	8	,	,	PUNCT
ftr-400	563	9	does	do	AUX
ftr-400	563	10	congress	congress	PROPN
ftr-400	563	11	put	put	VERB
ftr-400	563	12	federalism	federalism	NOUN
ftr-400	563	13	at	at	ADP
ftr-400	563	14	risk	risk	NOUN
ftr-400	563	15	when	when	SCONJ
ftr-400	563	16	it	it	PRON
ftr-400	563	17	limits	limit	VERB
ftr-400	563	18	the	the	DET
ftr-400	563	19	states	state	NOUN
ftr-400	563	20	�	�	PROPN
ftr-400	563	21	power	power	NOUN
ftr-400	563	22	to	to	PART
ftr-400	563	23	tax	tax	VERB
ftr-400	563	24	?	?	PUNCT
ftr-400	563	25	,	,	PUNCT
ftr-400	563	26	21	21	NUM
ftr-400	563	27	st	st	PROPN
ftr-400	563	28	.	.	PROPN
ftr-400	563	29	tax	tax	PROPN
ftr-400	563	30	notes	note	NOUN
ftr-400	563	31	649	649	NUM
ftr-400	563	32	,	,	PUNCT
ftr-400	563	33	653	653	NUM
ftr-400	563	34	-	-	SYM
ftr-400	563	35	54	54	NUM
ftr-400	563	36	(	(	PUNCT
ftr-400	563	37	2001	2001	NUM
ftr-400	563	38	)	)	PUNCT
ftr-400	563	39	.	.	PUNCT
ftr-400	564	1	122	122	X
ftr-400	564	2	.	.	PUNCT
ftr-400	565	1	see	see	VERB
ftr-400	565	2	,	,	PUNCT
ftr-400	565	3	e.g.	e.g.	ADV
ftr-400	565	4	,	,	PUNCT
ftr-400	565	5	soldiers	soldier	NOUN
ftr-400	565	6	�	�	PROPN
ftr-400	565	7	and	and	CCONJ
ftr-400	565	8	sailors	sailor	NOUN
ftr-400	565	9	�	�	PROPN
ftr-400	565	10	civil	civil	ADJ
ftr-400	565	11	relief	relief	NOUN
ftr-400	565	12	amendments	amendment	NOUN
ftr-400	565	13	of	of	ADP
ftr-400	565	14	1942	1942	NUM
ftr-400	565	15	,	,	PUNCT
ftr-400	565	16	ch	ch	NOUN
ftr-400	565	17	.	.	PROPN
ftr-400	565	18	581	581	NUM
ftr-400	565	19	§	§	PROPN
ftr-400	565	20	17	17	NUM
ftr-400	565	21	,	,	PUNCT
ftr-400	565	22	56	56	NUM
ftr-400	565	23	stat	stat	NOUN
ftr-400	565	24	.	.	PUNCT
ftr-400	566	1	777	777	NUM
ftr-400	566	2	(	(	PUNCT
ftr-400	566	3	codified	codify	VERB
ftr-400	566	4	at	at	ADP
ftr-400	566	5	50	50	NUM
ftr-400	566	6	u.s.c	u.s.c	NOUN
ftr-400	566	7	.	.	PUNCT
ftr-400	567	1	app	app	PROPN
ftr-400	567	2	.	.	PUNCT
ftr-400	568	1	§	§	PROPN
ftr-400	568	2	574	574	NUM
ftr-400	568	3	(	(	PUNCT
ftr-400	568	4	1942	1942	NUM
ftr-400	568	5	)	)	PUNCT
ftr-400	568	6	)	)	PUNCT
ftr-400	569	1	(	(	PUNCT
ftr-400	569	2	providing	provide	VERB
ftr-400	569	3	that	that	SCONJ
ftr-400	569	4	members	member	NOUN
ftr-400	569	5	of	of	ADP
ftr-400	569	6	the	the	DET
ftr-400	569	7	armed	armed	ADJ
ftr-400	569	8	forces	force	NOUN
ftr-400	569	9	are	be	AUX
ftr-400	569	10	subject	subject	ADJ
ftr-400	569	11	to	to	ADP
ftr-400	569	12	tax	tax	NOUN
ftr-400	569	13	only	only	ADV
ftr-400	569	14	in	in	ADP
ftr-400	569	15	their	their	PRON
ftr-400	569	16	respective	respective	ADJ
ftr-400	569	17	states	state	NOUN
ftr-400	569	18	of	of	ADP
ftr-400	569	19	residence	residence	NOUN
ftr-400	569	20	,	,	PUNCT
ftr-400	569	21	and	and	CCONJ
ftr-400	569	22	not	not	PART
ftr-400	569	23	necessarily	necessarily	ADV
ftr-400	569	24	in	in	ADP
ftr-400	569	25	the	the	DET
ftr-400	569	26	states	state	NOUN
ftr-400	569	27	in	in	ADP
ftr-400	569	28	which	which	PRON
ftr-400	569	29	they	they	PRON
ftr-400	569	30	are	be	AUX
ftr-400	569	31	stationed	station	VERB
ftr-400	569	32	)	)	PUNCT
ftr-400	569	33	.	.	PUNCT
ftr-400	570	1	123	123	NUM
ftr-400	570	2	.	.	PUNCT
ftr-400	571	1	see	see	VERB
ftr-400	571	2	,	,	PUNCT
ftr-400	571	3	e.g.	e.g.	ADV
ftr-400	571	4	,	,	PUNCT
ftr-400	571	5	airport	airport	NOUN
ftr-400	571	6	development	development	NOUN
ftr-400	571	7	acceleration	acceleration	PROPN
ftr-400	571	8	act	act	NOUN
ftr-400	571	9	of	of	ADP
ftr-400	571	10	1973	1973	NUM
ftr-400	571	11	§	§	PROPN
ftr-400	571	12	7(a	7(a	NUM
ftr-400	571	13	)	)	PUNCT
ftr-400	571	14	,	,	PUNCT
ftr-400	571	15	pub	pub	NOUN
ftr-400	571	16	.	.	PUNCT
ftr-400	572	1	l.	l.	PROPN
ftr-400	572	2	no	no	INTJ
ftr-400	572	3	.	.	PROPN
ftr-400	573	1	93	93	NUM
ftr-400	573	2	-	-	SYM
ftr-400	573	3	44	44	NUM
ftr-400	573	4	,	,	PUNCT
ftr-400	573	5	87	87	NUM
ftr-400	573	6	stat	stat	NOUN
ftr-400	573	7	.	.	PUNCT
ftr-400	574	1	88	88	NUM
ftr-400	574	2	(	(	PUNCT
ftr-400	574	3	codified	codify	VERB
ftr-400	574	4	in	in	ADP
ftr-400	574	5	49	49	NUM
ftr-400	574	6	u.s.c	u.s.c	ADJ
ftr-400	574	7	.	.	PUNCT
ftr-400	575	1	app	app	PROPN
ftr-400	575	2	.	.	PUNCT
ftr-400	576	1	§	§	PROPN
ftr-400	576	2	1513	1513	NUM
ftr-400	576	3	(	(	PUNCT
ftr-400	576	4	1973	1973	NUM
ftr-400	576	5	)	)	PUNCT
ftr-400	576	6	)	)	PUNCT
ftr-400	577	1	(	(	PUNCT
ftr-400	577	2	preempting	preempt	VERB
ftr-400	577	3	state	state	NOUN
ftr-400	577	4	and	and	CCONJ
ftr-400	577	5	local	local	ADJ
ftr-400	577	6	gross	gross	ADJ
ftr-400	577	7	receipts	receipt	NOUN
ftr-400	577	8	taxes	taxis	NOUN
ftr-400	577	9	on	on	ADP
ftr-400	577	10	the	the	DET
ftr-400	577	11	sale	sale	NOUN
ftr-400	577	12	of	of	ADP
ftr-400	577	13	commercial	commercial	ADJ
ftr-400	577	14	air	air	NOUN
ftr-400	577	15	transportation	transportation	PROPN
ftr-400	577	16	)	)	PUNCT
ftr-400	577	17	.	.	PUNCT
ftr-400	578	1	this	this	DET
ftr-400	578	2	law	law	NOUN
ftr-400	578	3	was	be	AUX
ftr-400	578	4	passed	pass	VERB
ftr-400	578	5	after	after	SCONJ
ftr-400	578	6	the	the	DET
ftr-400	578	7	supreme	supreme	PROPN
ftr-400	578	8	court	court	PROPN
ftr-400	578	9	validated	validate	VERB
ftr-400	578	10	airline	airline	NOUN
ftr-400	578	11	passenger	passenger	NOUN
ftr-400	578	12	head	head	NOUN
ftr-400	578	13	taxes	taxis	NOUN
ftr-400	578	14	in	in	ADP
ftr-400	578	15	evansvillevanderburgh	evansvillevanderburgh	PROPN
ftr-400	578	16	airport	airport	PROPN
ftr-400	578	17	auth	auth	PROPN
ftr-400	578	18	.	.	PUNCT
ftr-400	579	1	dist	dist	NOUN
ftr-400	579	2	.	.	PUNCT
ftr-400	580	1	v.	v.	ADP
ftr-400	580	2	delta	delta	PROPN
ftr-400	580	3	airlines	airlines	PROPN
ftr-400	580	4	,	,	PUNCT
ftr-400	580	5	inc	inc	PROPN
ftr-400	580	6	.	.	PROPN
ftr-400	580	7	,	,	PUNCT
ftr-400	581	1	405	405	NUM
ftr-400	581	2	u.s	u.s	PROPN
ftr-400	581	3	.	.	PROPN
ftr-400	581	4	707	707	NUM
ftr-400	581	5	(	(	PUNCT
ftr-400	581	6	1972	1972	NUM
ftr-400	581	7	)	)	PUNCT
ftr-400	581	8	.	.	PUNCT
ftr-400	582	1	see	see	VERB
ftr-400	582	2	also	also	ADV
ftr-400	582	3	congressional	congressional	ADJ
ftr-400	582	4	power	power	NOUN
ftr-400	582	5	to	to	PART
ftr-400	582	6	proscribe	proscribe	VERB
ftr-400	582	7	certain	certain	ADJ
ftr-400	582	8	state	state	NOUN
ftr-400	582	9	taxes	taxis	NOUN
ftr-400	582	10	,	,	PUNCT
ftr-400	582	11	miscellaneous	miscellaneous	ADJ
ftr-400	582	12	tax	tax	NOUN
ftr-400	582	13	bills	bill	NOUN
ftr-400	582	14	�	�	PROPN
ftr-400	582	15	1991	1991	NUM
ftr-400	582	16	:	:	PUNCT
ftr-400	582	17	hearings	hearing	NOUN
ftr-400	582	18	on	on	ADP
ftr-400	582	19	s.	s.	PROPN
ftr-400	582	20	90	90	NUM
ftr-400	582	21	,	,	PUNCT
ftr-400	582	22	s.	s.	PROPN
ftr-400	582	23	150	150	NUM
ftr-400	582	24	,	,	PUNCT
ftr-400	582	25	s.	s.	PROPN
ftr-400	582	26	267	267	NUM
ftr-400	582	27	,	,	PUNCT
ftr-400	582	28	s.	s.	PROPN
ftr-400	582	29	284	284	NUM
ftr-400	582	30	,	,	PUNCT
ftr-400	582	31	s.	s.	PROPN
ftr-400	582	32	649	649	NUM
ftr-400	582	33	and	and	CCONJ
ftr-400	582	34	s.	s.	PROPN
ftr-400	582	35	913	913	NUM
ftr-400	582	36	before	before	ADP
ftr-400	582	37	the	the	DET
ftr-400	582	38	subcomm	subcomm	NOUN
ftr-400	582	39	.	.	PUNCT
ftr-400	583	1	on	on	ADP
ftr-400	583	2	calling	call	VERB
ftr-400	583	3	for	for	ADP
ftr-400	583	4	the	the	DET
ftr-400	583	5	direct	direct	ADJ
ftr-400	583	6	election	election	NOUN
ftr-400	583	7	of	of	ADP
ftr-400	583	8	senators.117	senators.117	NOUN
ftr-400	583	9	there	there	PRON
ftr-400	583	10	were	be	VERB
ftr-400	583	11	a	a	DET
ftr-400	583	12	number	number	NOUN
ftr-400	583	13	of	of	ADP
ftr-400	583	14	reasons	reason	NOUN
ftr-400	583	15	for	for	ADP
ftr-400	583	16	the	the	DET
ftr-400	583	17	adoption	adoption	NOUN
ftr-400	583	18	of	of	ADP
ftr-400	583	19	the	the	DET
ftr-400	583	20	seventeenth	seventeenth	ADJ
ftr-400	583	21	amendment	amendment	NOUN
ftr-400	583	22	and	and	CCONJ
ftr-400	583	23	the	the	DET
ftr-400	583	24	move	move	NOUN
ftr-400	583	25	to	to	PART
ftr-400	583	26	direct	direct	VERB
ftr-400	583	27	elections	election	NOUN
ftr-400	583	28	including	include	VERB
ftr-400	583	29	:	:	PUNCT
ftr-400	583	30	�	�	PROPN
ftr-400	583	31	(	(	PUNCT
ftr-400	583	32	1	1	NUM
ftr-400	583	33	)	)	PUNCT
ftr-400	583	34	the	the	DET
ftr-400	583	35	perception	perception	NOUN
ftr-400	583	36	that	that	SCONJ
ftr-400	583	37	bribery	bribery	NOUN
ftr-400	583	38	and	and	CCONJ
ftr-400	583	39	corruption	corruption	NOUN
ftr-400	583	40	had	have	AUX
ftr-400	583	41	tainted	taint	VERB
ftr-400	583	42	the	the	DET
ftr-400	583	43	state	state	NOUN
ftr-400	583	44	legislatures	legislature	NOUN
ftr-400	583	45	�	�	PROPN
ftr-400	583	46	choice	choice	NOUN
ftr-400	583	47	of	of	ADP
ftr-400	583	48	senators	senator	NOUN
ftr-400	583	49	;	;	PUNCT
ftr-400	583	50	�	�	PROPN
ftr-400	583	51	and	and	CCONJ
ftr-400	583	52	�	�	PROPN
ftr-400	583	53	(	(	PUNCT
ftr-400	583	54	2	2	NUM
ftr-400	583	55	)	)	PUNCT
ftr-400	583	56	the	the	DET
ftr-400	583	57	related	related	ADJ
ftr-400	583	58	belief	belief	NOUN
ftr-400	583	59	that	that	SCONJ
ftr-400	583	60	private	private	ADJ
ftr-400	583	61	interest	interest	NOUN
ftr-400	583	62	groups	group	NOUN
ftr-400	583	63	dominated	dominate	VERB
ftr-400	583	64	state	state	NOUN
ftr-400	583	65	legislatures	legislature	NOUN
ftr-400	583	66	to	to	ADP
ftr-400	583	67	the	the	DET
ftr-400	583	68	point	point	NOUN
ftr-400	583	69	where	where	SCONJ
ftr-400	583	70	senatorial	senatorial	ADJ
ftr-400	583	71	choices	choice	NOUN
ftr-400	583	72	did	do	AUX
ftr-400	583	73	not	not	PART
ftr-400	583	74	adequately	adequately	ADV
ftr-400	583	75	represent	represent	VERB
ftr-400	583	76	ordinary	ordinary	ADJ
ftr-400	583	77	citizens.	citizens.	PROPN
ftr-400	583	78	�	�	NOUN
ftr-400	583	79	118	118	NUM
ftr-400	583	80	now	now	ADV
ftr-400	583	81	,	,	PUNCT
ftr-400	583	82	however	however	ADV
ftr-400	583	83	,	,	PUNCT
ftr-400	583	84	special	special	ADJ
ftr-400	583	85	interests	interest	NOUN
ftr-400	583	86	in	in	ADP
ftr-400	583	87	washington	washington	PROPN
ftr-400	583	88	are	be	AUX
ftr-400	583	89	overshadowing	overshadow	VERB
ftr-400	583	90	the	the	DET
ftr-400	583	91	needs	need	NOUN
ftr-400	583	92	of	of	ADP
ftr-400	583	93	the	the	DET
ftr-400	583	94	state	state	NOUN
ftr-400	583	95	government	government	NOUN
ftr-400	583	96	.	.	PUNCT
ftr-400	584	1	professor	professor	PROPN
ftr-400	584	2	vikram	vikram	PROPN
ftr-400	584	3	amar	amar	PROPN
ftr-400	584	4	observes	observe	VERB
ftr-400	584	5	that	that	SCONJ
ftr-400	584	6	unfunded	unfunded	ADJ
ftr-400	584	7	federal	federal	ADJ
ftr-400	584	8	mandates	mandate	NOUN
ftr-400	584	9	and	and	CCONJ
ftr-400	584	10	federal	federal	ADJ
ftr-400	584	11	conscription	conscription	NOUN
ftr-400	584	12	of	of	ADP
ftr-400	584	13	the	the	DET
ftr-400	584	14	states	state	NOUN
ftr-400	584	15	are	be	AUX
ftr-400	584	16	a	a	DET
ftr-400	584	17	result	result	NOUN
ftr-400	584	18	of	of	ADP
ftr-400	584	19	removing	remove	VERB
ftr-400	584	20	the	the	DET
ftr-400	584	21	state	state	NOUN
ftr-400	584	22	legislatures	legislature	NOUN
ftr-400	584	23	from	from	ADP
ftr-400	584	24	the	the	DET
ftr-400	584	25	electoral	electoral	ADJ
ftr-400	584	26	loop.119	loop.119	NOUN
ftr-400	584	27	generally	generally	ADV
ftr-400	584	28	,	,	PUNCT
ftr-400	584	29	congress	congress	PROPN
ftr-400	584	30	has	have	AUX
ftr-400	584	31	refrained	refrain	VERB
ftr-400	584	32	from	from	ADP
ftr-400	584	33	exercising	exercise	VERB
ftr-400	584	34	its	its	PRON
ftr-400	584	35	authority	authority	NOUN
ftr-400	584	36	under	under	ADP
ftr-400	584	37	the	the	DET
ftr-400	584	38	u.s	u.s	PROPN
ftr-400	584	39	.	.	PROPN
ftr-400	584	40	constitution	constitution	PROPN
ftr-400	584	41	�	�	PROPN
ftr-400	584	42	to	to	PART
ftr-400	584	43	enact	enact	VERB
ftr-400	584	44	legislation	legislation	NOUN
ftr-400	584	45	impinging	impinge	VERB
ftr-400	584	46	on	on	ADP
ftr-400	584	47	state	state	NOUN
ftr-400	584	48	tax	tax	NOUN
ftr-400	584	49	power	power	NOUN
ftr-400	584	50	�	�	PROPN
ftr-400	584	51	120	120	NUM
ftr-400	584	52	except	except	SCONJ
ftr-400	584	53	in	in	ADP
ftr-400	584	54	the	the	DET
ftr-400	584	55	following	follow	VERB
ftr-400	584	56	three	three	NUM
ftr-400	584	57	categories:121	categories:121	PROPN
ftr-400	584	58	(	(	PUNCT
ftr-400	584	59	1	1	NUM
ftr-400	584	60	)	)	PUNCT
ftr-400	584	61	state	state	NOUN
ftr-400	584	62	taxation	taxation	NOUN
ftr-400	584	63	of	of	ADP
ftr-400	584	64	federal	federal	ADJ
ftr-400	584	65	employees;122	employees;122	NOUN
ftr-400	584	66	(	(	PUNCT
ftr-400	584	67	2	2	NUM
ftr-400	584	68	)	)	PUNCT
ftr-400	584	69	state	state	NOUN
ftr-400	584	70	taxation	taxation	NOUN
ftr-400	584	71	of	of	ADP
ftr-400	584	72	interstate	interstate	ADJ
ftr-400	584	73	transportation	transportation	NOUN
ftr-400	584	74	and	and	CCONJ
ftr-400	584	75	their	their	PRON
ftr-400	584	76	employees;123	employees;123	PROPN
ftr-400	584	77	and	and	CCONJ
ftr-400	584	78	(	(	PUNCT
ftr-400	584	79	3	3	X
ftr-400	584	80	)	)	PUNCT
ftr-400	584	81	state	state	NOUN
ftr-400	584	82	taxation	taxation	NOUN
ftr-400	584	83	of	of	ADP
ftr-400	584	84	natural	natural	ADJ
ftr-400	584	85	resources.124	resources.124	ADV
ftr-400	584	86	however	however	ADV
ftr-400	584	87	,	,	PUNCT
ftr-400	584	88	in	in	ADP
ftr-400	584	89	the	the	DET
ftr-400	584	90	2005	2005	NUM
ftr-400	584	91	]	]	PUNCT
ftr-400	584	92	tax	tax	NOUN
ftr-400	584	93	discrimination	discrimination	NOUN
ftr-400	584	94	67	67	NUM
ftr-400	584	95	taxation	taxation	NOUN
ftr-400	584	96	of	of	ADP
ftr-400	584	97	the	the	DET
ftr-400	584	98	senate	senate	PROPN
ftr-400	584	99	comm	comm	NOUN
ftr-400	584	100	.	.	PUNCT
ftr-400	585	1	on	on	ADP
ftr-400	585	2	finance	finance	NOUN
ftr-400	585	3	,	,	PUNCT
ftr-400	585	4	102d	102d	NUM
ftr-400	585	5	cong	cong	NOUN
ftr-400	585	6	.	.	PUNCT
ftr-400	586	1	289	289	NUM
ftr-400	586	2	,	,	PUNCT
ftr-400	586	3	291	291	NUM
ftr-400	586	4	(	(	PUNCT
ftr-400	586	5	1991	1991	NUM
ftr-400	586	6	)	)	PUNCT
ftr-400	586	7	(	(	PUNCT
ftr-400	586	8	legal	legal	ADJ
ftr-400	586	9	memorandum	memorandum	NOUN
ftr-400	586	10	by	by	ADP
ftr-400	586	11	johnny	johnny	PROPN
ftr-400	586	12	killian	killian	PROPN
ftr-400	586	13	,	,	PUNCT
ftr-400	586	14	senior	senior	ADJ
ftr-400	586	15	specialist	specialist	NOUN
ftr-400	586	16	,	,	PUNCT
ftr-400	586	17	american	american	ADJ
ftr-400	586	18	constitutional	constitutional	ADJ
ftr-400	586	19	law	law	NOUN
ftr-400	586	20	,	,	PUNCT
ftr-400	586	21	cong	cong	NOUN
ftr-400	586	22	.	.	PUNCT
ftr-400	587	1	res	re	NOUN
ftr-400	587	2	.	.	PUNCT
ftr-400	588	1	serv	serv	PROPN
ftr-400	588	2	.	.	PROPN
ftr-400	588	3	,	,	PUNCT
ftr-400	588	4	lib	lib	PROPN
ftr-400	588	5	.	.	PUNCT
ftr-400	589	1	of	of	ADP
ftr-400	589	2	cong	cong	PROPN
ftr-400	589	3	.	.	PUNCT
ftr-400	589	4	)	)	PUNCT
ftr-400	590	1	[	[	X
ftr-400	590	2	hereinafter	hereinafter	NOUN
ftr-400	590	3	crs	crs	PROPN
ftr-400	590	4	memo	memo	PROPN
ftr-400	590	5	ii	ii	PROPN
ftr-400	590	6	]	]	X
ftr-400	590	7	.	.	PUNCT
ftr-400	591	1	124	124	NUM
ftr-400	591	2	.	.	PUNCT
ftr-400	592	1	tax	tax	NOUN
ftr-400	592	2	reform	reform	PROPN
ftr-400	592	3	act	act	NOUN
ftr-400	592	4	of	of	ADP
ftr-400	592	5	1976	1976	NUM
ftr-400	592	6	,	,	PUNCT
ftr-400	592	7	pub	pub	NOUN
ftr-400	592	8	.	.	PUNCT
ftr-400	593	1	l.	l.	PROPN
ftr-400	593	2	no	no	INTJ
ftr-400	593	3	.	.	PROPN
ftr-400	594	1	94	94	NUM
ftr-400	594	2	-	-	SYM
ftr-400	594	3	455	455	NUM
ftr-400	594	4	,	,	PUNCT
ftr-400	594	5	90	90	NUM
ftr-400	594	6	stat	stat	NOUN
ftr-400	594	7	.	.	PUNCT
ftr-400	595	1	1520	1520	NUM
ftr-400	595	2	(	(	PUNCT
ftr-400	595	3	codified	codify	VERB
ftr-400	595	4	as	as	SCONJ
ftr-400	595	5	amended	amend	VERB
ftr-400	595	6	at	at	ADP
ftr-400	595	7	15	15	NUM
ftr-400	595	8	u.s.c	u.s.c	ADJ
ftr-400	595	9	.	.	PUNCT
ftr-400	596	1	§	§	PROPN
ftr-400	596	2	391	391	NUM
ftr-400	596	3	(	(	PUNCT
ftr-400	596	4	1976	1976	NUM
ftr-400	596	5	)	)	PUNCT
ftr-400	596	6	)	)	PUNCT
ftr-400	597	1	(	(	PUNCT
ftr-400	597	2	forbidding	forbid	VERB
ftr-400	597	3	states	state	NOUN
ftr-400	597	4	from	from	ADP
ftr-400	597	5	imposing	impose	VERB
ftr-400	597	6	taxes	taxis	NOUN
ftr-400	597	7	on	on	ADP
ftr-400	597	8	or	or	CCONJ
ftr-400	597	9	with	with	ADP
ftr-400	597	10	respect	respect	NOUN
ftr-400	597	11	to	to	ADP
ftr-400	597	12	the	the	DET
ftr-400	597	13	generation	generation	NOUN
ftr-400	597	14	or	or	CCONJ
ftr-400	597	15	transmission	transmission	NOUN
ftr-400	597	16	of	of	ADP
ftr-400	597	17	electricity	electricity	NOUN
ftr-400	597	18	when	when	SCONJ
ftr-400	597	19	such	such	DET
ftr-400	597	20	a	a	DET
ftr-400	597	21	tax	tax	NOUN
ftr-400	597	22	would	would	AUX
ftr-400	597	23	discriminate	discriminate	VERB
ftr-400	597	24	against	against	ADP
ftr-400	597	25	out	out	ADV
ftr-400	597	26	-	-	PUNCT
ftr-400	597	27	of	of	ADP
ftr-400	597	28	-	-	PUNCT
ftr-400	597	29	state	state	NOUN
ftr-400	597	30	manufacturers	manufacturer	NOUN
ftr-400	597	31	,	,	PUNCT
ftr-400	597	32	producers	producer	NOUN
ftr-400	597	33	,	,	PUNCT
ftr-400	597	34	wholesalers	wholesaler	NOUN
ftr-400	597	35	,	,	PUNCT
ftr-400	597	36	retailers	retailer	NOUN
ftr-400	597	37	and	and	CCONJ
ftr-400	597	38	consumers	consumer	NOUN
ftr-400	597	39	of	of	ADP
ftr-400	597	40	that	that	DET
ftr-400	597	41	electricity	electricity	NOUN
ftr-400	597	42	)	)	PUNCT
ftr-400	597	43	.	.	PUNCT
ftr-400	598	1	congress	congress	PROPN
ftr-400	598	2	�	�	PROPN
ftr-400	598	3	s	s	PART
ftr-400	598	4	increased	increase	VERB
ftr-400	598	5	restriction	restriction	NOUN
ftr-400	598	6	on	on	ADP
ftr-400	598	7	state	state	NOUN
ftr-400	598	8	taxation	taxation	NOUN
ftr-400	598	9	was	be	AUX
ftr-400	598	10	engineered	engineer	VERB
ftr-400	598	11	by	by	ADP
ftr-400	598	12	arizona	arizona	PROPN
ftr-400	598	13	senators	senator	NOUN
ftr-400	598	14	because	because	SCONJ
ftr-400	598	15	of	of	ADP
ftr-400	598	16	a	a	DET
ftr-400	598	17	conflict	conflict	NOUN
ftr-400	598	18	with	with	ADP
ftr-400	598	19	new	new	PROPN
ftr-400	598	20	mexico	mexico	PROPN
ftr-400	598	21	and	and	CCONJ
ftr-400	598	22	arizona	arizona	PROPN
ftr-400	598	23	concerning	concern	VERB
ftr-400	598	24	new	new	PROPN
ftr-400	598	25	mexico	mexico	PROPN
ftr-400	598	26	�	�	PROPN
ftr-400	598	27	s	s	PART
ftr-400	598	28	tax	tax	NOUN
ftr-400	598	29	on	on	ADP
ftr-400	598	30	electricity	electricity	NOUN
ftr-400	598	31	generated	generate	VERB
ftr-400	598	32	within	within	ADP
ftr-400	598	33	the	the	DET
ftr-400	598	34	state	state	NOUN
ftr-400	598	35	.	.	PUNCT
ftr-400	599	1	crs	crs	PROPN
ftr-400	599	2	memo	memo	PROPN
ftr-400	599	3	ii	ii	PROPN
ftr-400	599	4	,	,	PUNCT
ftr-400	599	5	supra	supra	PROPN
ftr-400	599	6	note	note	NOUN
ftr-400	599	7	123	123	NUM
ftr-400	599	8	.	.	PUNCT
ftr-400	600	1	125	125	NUM
ftr-400	600	2	.	.	PUNCT
ftr-400	601	1	see	see	VERB
ftr-400	601	2	multistate	multistate	NOUN
ftr-400	601	3	tax	tax	NOUN
ftr-400	601	4	commission	commission	PROPN
ftr-400	601	5	,	,	PUNCT
ftr-400	601	6	federalism	federalism	NOUN
ftr-400	601	7	at	at	ADP
ftr-400	601	8	risk	risk	NOUN
ftr-400	601	9	,	,	PUNCT
ftr-400	601	10	app	app	PROPN
ftr-400	601	11	.	.	PUNCT
ftr-400	602	1	c.	c.	PROPN
ftr-400	602	2	(	(	PUNCT
ftr-400	602	3	2003	2003	NUM
ftr-400	602	4	)	)	PUNCT
ftr-400	602	5	.	.	PUNCT
ftr-400	603	1	for	for	ADP
ftr-400	603	2	two	two	NUM
ftr-400	603	3	examples	example	NOUN
ftr-400	603	4	of	of	ADP
ftr-400	603	5	legislation	legislation	NOUN
ftr-400	603	6	currently	currently	ADV
ftr-400	603	7	pending	pende	VERB
ftr-400	603	8	before	before	ADP
ftr-400	603	9	congress	congress	PROPN
ftr-400	603	10	that	that	PRON
ftr-400	603	11	would	would	AUX
ftr-400	603	12	interfere	interfere	VERB
ftr-400	603	13	with	with	ADP
ftr-400	603	14	a	a	DET
ftr-400	603	15	state	state	NOUN
ftr-400	603	16	�	�	NOUN
ftr-400	603	17	s	s	PART
ftr-400	603	18	ability	ability	NOUN
ftr-400	603	19	to	to	PART
ftr-400	603	20	tax	tax	VERB
ftr-400	603	21	see	see	VERB
ftr-400	603	22	the	the	DET
ftr-400	603	23	telecommuter	telecommuter	NOUN
ftr-400	603	24	tax	tax	NOUN
ftr-400	603	25	fairness	fairness	NOUN
ftr-400	603	26	act	act	NOUN
ftr-400	603	27	of	of	ADP
ftr-400	603	28	2005	2005	NUM
ftr-400	603	29	,	,	PUNCT
ftr-400	603	30	s.	s.	PROPN
ftr-400	603	31	1097	1097	NUM
ftr-400	603	32	,	,	PUNCT
ftr-400	603	33	109th	109th	ADJ
ftr-400	603	34	cong	cong	NOUN
ftr-400	603	35	.	.	PUNCT
ftr-400	604	1	(	(	PUNCT
ftr-400	604	2	2005	2005	NUM
ftr-400	604	3	)	)	PUNCT
ftr-400	604	4	(	(	PUNCT
ftr-400	604	5	only	only	ADV
ftr-400	604	6	allowing	allow	VERB
ftr-400	604	7	a	a	DET
ftr-400	604	8	state	state	NOUN
ftr-400	604	9	to	to	PART
ftr-400	604	10	tax	tax	NOUN
ftr-400	604	11	income	income	NOUN
ftr-400	604	12	earned	earn	VERB
ftr-400	604	13	while	while	SCONJ
ftr-400	604	14	physically	physically	ADV
ftr-400	604	15	within	within	ADP
ftr-400	604	16	the	the	DET
ftr-400	604	17	state	state	NOUN
ftr-400	604	18	)	)	PUNCT
ftr-400	604	19	and	and	CCONJ
ftr-400	604	20	the	the	DET
ftr-400	604	21	economic	economic	PROPN
ftr-400	604	22	development	development	PROPN
ftr-400	604	23	act	act	NOUN
ftr-400	604	24	of	of	ADP
ftr-400	604	25	2005	2005	NUM
ftr-400	604	26	,	,	PUNCT
ftr-400	604	27	s.	s.	PROPN
ftr-400	604	28	1066	1066	NUM
ftr-400	604	29	,	,	PUNCT
ftr-400	604	30	109th	109th	ADJ
ftr-400	604	31	cong	cong	NOUN
ftr-400	604	32	.	.	PUNCT
ftr-400	605	1	(	(	PUNCT
ftr-400	605	2	2005	2005	NUM
ftr-400	605	3	)	)	PUNCT
ftr-400	605	4	(	(	PUNCT
ftr-400	605	5	in	in	ADP
ftr-400	605	6	certain	certain	ADJ
ftr-400	605	7	circumstances	circumstance	NOUN
ftr-400	605	8	allowing	allow	VERB
ftr-400	605	9	tax	tax	NOUN
ftr-400	605	10	incentives	incentive	NOUN
ftr-400	605	11	that	that	PRON
ftr-400	605	12	would	would	AUX
ftr-400	605	13	otherwise	otherwise	ADV
ftr-400	605	14	be	be	AUX
ftr-400	605	15	barred	bar	VERB
ftr-400	605	16	by	by	ADP
ftr-400	605	17	the	the	DET
ftr-400	605	18	commerce	commerce	NOUN
ftr-400	605	19	clause	clause	NOUN
ftr-400	605	20	)	)	PUNCT
ftr-400	605	21	.	.	PUNCT
ftr-400	606	1	see	see	VERB
ftr-400	606	2	generally	generally	ADV
ftr-400	606	3	mclure	mclure	NOUN
ftr-400	606	4	&	&	CCONJ
ftr-400	606	5	hellerstein	hellerstein	PROPN
ftr-400	606	6	,	,	PUNCT
ftr-400	606	7	supra	supra	PROPN
ftr-400	606	8	note	note	PROPN
ftr-400	606	9	29	29	NUM
ftr-400	606	10	,	,	PUNCT
ftr-400	606	11	for	for	ADP
ftr-400	606	12	an	an	DET
ftr-400	606	13	analysis	analysis	NOUN
ftr-400	606	14	of	of	ADP
ftr-400	606	15	three	three	NUM
ftr-400	606	16	congressional	congressional	ADJ
ftr-400	606	17	proposals	proposal	NOUN
ftr-400	606	18	.	.	PUNCT
ftr-400	607	1	to	to	PART
ftr-400	607	2	avoid	avoid	VERB
ftr-400	607	3	such	such	ADJ
ftr-400	607	4	interference	interference	NOUN
ftr-400	607	5	,	,	PUNCT
ftr-400	607	6	states	state	NOUN
ftr-400	607	7	can	can	AUX
ftr-400	607	8	coordinate	coordinate	VERB
ftr-400	607	9	with	with	ADP
ftr-400	607	10	each	each	DET
ftr-400	607	11	other	other	ADJ
ftr-400	607	12	.	.	PUNCT
ftr-400	608	1	for	for	ADP
ftr-400	608	2	example	example	NOUN
ftr-400	608	3	,	,	PUNCT
ftr-400	608	4	currently	currently	ADV
ftr-400	608	5	,	,	PUNCT
ftr-400	608	6	42	42	NUM
ftr-400	608	7	states	state	NOUN
ftr-400	608	8	and	and	CCONJ
ftr-400	608	9	the	the	DET
ftr-400	608	10	district	district	NOUN
ftr-400	608	11	of	of	ADP
ftr-400	608	12	columbia	columbia	PROPN
ftr-400	608	13	are	be	AUX
ftr-400	608	14	involved	involve	VERB
ftr-400	608	15	in	in	ADP
ftr-400	608	16	the	the	DET
ftr-400	608	17	creation	creation	NOUN
ftr-400	608	18	of	of	ADP
ftr-400	608	19	a	a	DET
ftr-400	608	20	streamlined	streamlined	ADJ
ftr-400	608	21	sales	sale	NOUN
ftr-400	608	22	and	and	CCONJ
ftr-400	608	23	use	use	VERB
ftr-400	608	24	tax	tax	NOUN
ftr-400	608	25	agreement	agreement	NOUN
ftr-400	608	26	that	that	PRON
ftr-400	608	27	went	go	VERB
ftr-400	608	28	into	into	ADP
ftr-400	608	29	effect	effect	NOUN
ftr-400	608	30	october	october	PROPN
ftr-400	608	31	1	1	NUM
ftr-400	608	32	,	,	PUNCT
ftr-400	608	33	2005	2005	NUM
ftr-400	608	34	.	.	PUNCT
ftr-400	609	1	this	this	DET
ftr-400	609	2	project	project	NOUN
ftr-400	609	3	includes	include	VERB
ftr-400	609	4	uniform	uniform	ADJ
ftr-400	609	5	definitions	definition	NOUN
ftr-400	609	6	for	for	ADP
ftr-400	609	7	key	key	ADJ
ftr-400	609	8	items	item	NOUN
ftr-400	609	9	,	,	PUNCT
ftr-400	609	10	state	state	NOUN
ftr-400	609	11	level	level	NOUN
ftr-400	609	12	administration	administration	NOUN
ftr-400	609	13	and	and	CCONJ
ftr-400	609	14	collection	collection	NOUN
ftr-400	609	15	of	of	ADP
ftr-400	609	16	local	local	ADJ
ftr-400	609	17	taxes	taxis	NOUN
ftr-400	609	18	,	,	PUNCT
ftr-400	609	19	and	and	CCONJ
ftr-400	609	20	rules	rule	NOUN
ftr-400	609	21	designed	design	VERB
ftr-400	609	22	to	to	PART
ftr-400	609	23	make	make	VERB
ftr-400	609	24	the	the	DET
ftr-400	609	25	sourcing	sourcing	NOUN
ftr-400	609	26	of	of	ADP
ftr-400	609	27	transactions	transaction	NOUN
ftr-400	609	28	both	both	CCONJ
ftr-400	609	29	uniform	uniform	ADJ
ftr-400	609	30	and	and	CCONJ
ftr-400	609	31	simplified	simplified	ADJ
ftr-400	609	32	.	.	PUNCT
ftr-400	610	1	streamlined	streamlined	ADJ
ftr-400	610	2	sales	sale	NOUN
ftr-400	610	3	tax	tax	NOUN
ftr-400	610	4	governing	governing	NOUN
ftr-400	610	5	board	board	PROPN
ftr-400	610	6	,	,	PUNCT
ftr-400	610	7	inc	inc	PROPN
ftr-400	610	8	.	.	PROPN
ftr-400	610	9	,	,	PUNCT
ftr-400	610	10	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	X
ftr-400	610	11	(	(	PUNCT
ftr-400	610	12	last	last	ADJ
ftr-400	610	13	visited	visit	VERB
ftr-400	610	14	feb	feb	PROPN
ftr-400	610	15	.	.	PROPN
ftr-400	610	16	21	21	NUM
ftr-400	610	17	,	,	PUNCT
ftr-400	610	18	2006	2006	NUM
ftr-400	610	19	)	)	PUNCT
ftr-400	610	20	.	.	PUNCT
ftr-400	611	1	as	as	ADP
ftr-400	611	2	of	of	ADP
ftr-400	611	3	october	october	PROPN
ftr-400	611	4	,	,	PUNCT
ftr-400	611	5	19	19	NUM
ftr-400	611	6	states	state	NOUN
ftr-400	611	7	are	be	AUX
ftr-400	611	8	deemed	deem	VERB
ftr-400	611	9	in	in	ADP
ftr-400	611	10	compliance	compliance	NOUN
ftr-400	611	11	with	with	ADP
ftr-400	611	12	the	the	DET
ftr-400	611	13	agreement	agreement	NOUN
ftr-400	611	14	as	as	ADP
ftr-400	611	15	either	either	CCONJ
ftr-400	611	16	full	full	ADJ
ftr-400	611	17	or	or	CCONJ
ftr-400	611	18	associate	associate	ADJ
ftr-400	611	19	members	member	NOUN
ftr-400	611	20	.	.	PUNCT
ftr-400	612	1	emily	emily	PROPN
ftr-400	612	2	dagostino	dagostino	PROPN
ftr-400	612	3	,	,	PUNCT
ftr-400	612	4	streamlining	streamline	VERB
ftr-400	612	5	system	system	NOUN
ftr-400	612	6	in	in	ADP
ftr-400	612	7	place	place	NOUN
ftr-400	612	8	with	with	ADP
ftr-400	612	9	inception	inception	NOUN
ftr-400	612	10	of	of	ADP
ftr-400	612	11	governing	govern	VERB
ftr-400	612	12	board	board	NOUN
ftr-400	612	13	,	,	PUNCT
ftr-400	612	14	38	38	NUM
ftr-400	612	15	st	st	PROPN
ftr-400	612	16	.	.	PROPN
ftr-400	612	17	tax	tax	PROPN
ftr-400	612	18	notes	note	NOUN
ftr-400	612	19	165	165	NUM
ftr-400	612	20	,	,	PUNCT
ftr-400	612	21	165	165	NUM
ftr-400	612	22	(	(	PUNCT
ftr-400	612	23	2005	2005	NUM
ftr-400	612	24	)	)	PUNCT
ftr-400	612	25	.	.	PUNCT
ftr-400	613	1	126	126	NUM
ftr-400	613	2	.	.	PUNCT
ftr-400	613	3	act	act	NOUN
ftr-400	613	4	of	of	ADP
ftr-400	613	5	jan	jan	PROPN
ftr-400	613	6	.	.	PROPN
ftr-400	613	7	10	10	NUM
ftr-400	613	8	,	,	PUNCT
ftr-400	613	9	1996	1996	NUM
ftr-400	613	10	,	,	PUNCT
ftr-400	613	11	pub	pub	NOUN
ftr-400	613	12	.	.	PUNCT
ftr-400	614	1	l.	l.	PROPN
ftr-400	614	2	no	no	INTJ
ftr-400	614	3	.	.	PROPN
ftr-400	615	1	104	104	NUM
ftr-400	615	2	-	-	SYM
ftr-400	615	3	95	95	NUM
ftr-400	615	4	,	,	PUNCT
ftr-400	615	5	109	109	NUM
ftr-400	615	6	stat	stat	NOUN
ftr-400	615	7	.	.	PUNCT
ftr-400	616	1	979	979	NUM
ftr-400	616	2	(	(	PUNCT
ftr-400	616	3	codified	codify	VERB
ftr-400	616	4	at	at	ADP
ftr-400	616	5	4	4	NUM
ftr-400	616	6	u.s.c	u.s.c	ADJ
ftr-400	616	7	.	.	PUNCT
ftr-400	617	1	§	§	PROPN
ftr-400	617	2	114	114	NUM
ftr-400	617	3	(	(	PUNCT
ftr-400	617	4	1996	1996	NUM
ftr-400	617	5	)	)	PUNCT
ftr-400	617	6	)	)	PUNCT
ftr-400	617	7	.	.	PUNCT
ftr-400	618	1	the	the	DET
ftr-400	618	2	law	law	NOUN
ftr-400	618	3	became	become	VERB
ftr-400	618	4	effective	effective	ADJ
ftr-400	618	5	for	for	ADP
ftr-400	618	6	retirement	retirement	NOUN
ftr-400	618	7	income	income	NOUN
ftr-400	618	8	payments	payment	NOUN
ftr-400	618	9	received	receive	VERB
ftr-400	618	10	after	after	ADP
ftr-400	618	11	december	december	PROPN
ftr-400	618	12	31	31	NUM
ftr-400	618	13	,	,	PUNCT
ftr-400	618	14	1995	1995	NUM
ftr-400	618	15	.	.	PUNCT
ftr-400	619	1	see	see	VERB
ftr-400	619	2	also	also	ADV
ftr-400	619	3	tracy	tracy	PROPN
ftr-400	619	4	a.	a.	PROPN
ftr-400	619	5	kaye	kaye	PROPN
ftr-400	619	6	,	,	PUNCT
ftr-400	619	7	show	show	VERB
ftr-400	619	8	me	i	PRON
ftr-400	619	9	the	the	DET
ftr-400	619	10	money	money	NOUN
ftr-400	619	11	:	:	PUNCT
ftr-400	619	12	congressional	congressional	ADJ
ftr-400	619	13	limitations	limitation	NOUN
ftr-400	619	14	on	on	ADP
ftr-400	619	15	state	state	NOUN
ftr-400	619	16	tax	tax	NOUN
ftr-400	619	17	sovereignty	sovereignty	NOUN
ftr-400	619	18	,	,	PUNCT
ftr-400	619	19	35	35	NUM
ftr-400	619	20	harv	harv	NOUN
ftr-400	619	21	.	.	PUNCT
ftr-400	620	1	j.	j.	PROPN
ftr-400	620	2	on	on	ADP
ftr-400	620	3	legis	legis	PROPN
ftr-400	620	4	.	.	PUNCT
ftr-400	621	1	149	149	NUM
ftr-400	621	2	,	,	PUNCT
ftr-400	621	3	167	167	NUM
ftr-400	621	4	(	(	PUNCT
ftr-400	621	5	1998	1998	NUM
ftr-400	621	6	)	)	PUNCT
ftr-400	621	7	.	.	PUNCT
ftr-400	622	1	127	127	NUM
ftr-400	622	2	.	.	PUNCT
ftr-400	623	1	the	the	DET
ftr-400	623	2	statute	statute	NOUN
ftr-400	623	3	protects	protect	VERB
ftr-400	623	4	all	all	DET
ftr-400	623	5	distributions	distribution	NOUN
ftr-400	623	6	from	from	ADP
ftr-400	623	7	qualified	qualified	ADJ
ftr-400	623	8	plans	plan	NOUN
ftr-400	623	9	,	,	PUNCT
ftr-400	623	10	including	include	VERB
ftr-400	623	11	,	,	PUNCT
ftr-400	623	12	but	but	CCONJ
ftr-400	623	13	not	not	PART
ftr-400	623	14	limited	limit	VERB
ftr-400	623	15	to	to	ADP
ftr-400	623	16	:	:	PUNCT
ftr-400	623	17	individual	individual	ADJ
ftr-400	623	18	retirement	retirement	NOUN
ftr-400	623	19	accounts	account	NOUN
ftr-400	623	20	,	,	PUNCT
ftr-400	623	21	simplified	simplify	VERB
ftr-400	623	22	employee	employee	NOUN
ftr-400	623	23	pensions	pension	NOUN
ftr-400	623	24	,	,	PUNCT
ftr-400	623	25	annuity	annuity	NOUN
ftr-400	623	26	plans	plan	NOUN
ftr-400	623	27	or	or	CCONJ
ftr-400	623	28	contracts	contract	NOUN
ftr-400	623	29	,	,	PUNCT
ftr-400	623	30	eligible	eligible	ADJ
ftr-400	623	31	deferred	defer	VERB
ftr-400	623	32	compensation	compensation	NOUN
ftr-400	623	33	plans	plan	NOUN
ftr-400	623	34	,	,	PUNCT
ftr-400	623	35	and	and	CCONJ
ftr-400	623	36	governmental	governmental	ADJ
ftr-400	623	37	plans	plan	NOUN
ftr-400	623	38	.	.	PUNCT
ftr-400	624	1	see	see	VERB
ftr-400	624	2	douglas	douglas	PROPN
ftr-400	624	3	l.	l.	PROPN
ftr-400	624	4	lindholm	lindholm	PROPN
ftr-400	624	5	et	et	PROPN
ftr-400	624	6	al	al	PROPN
ftr-400	624	7	.	.	PROPN
ftr-400	624	8	,	,	PUNCT
ftr-400	624	9	state	state	NOUN
ftr-400	624	10	source	source	NOUN
ftr-400	624	11	taxation	taxation	NOUN
ftr-400	624	12	of	of	ADP
ftr-400	624	13	retirement	retirement	NOUN
ftr-400	624	14	benefits	benefit	NOUN
ftr-400	624	15	�	�	PROPN
ftr-400	624	16	what	what	PRON
ftr-400	624	17	�	�	NOUN
ftr-400	624	18	s	s	PART
ftr-400	624	19	barred	bar	VERB
ftr-400	624	20	,	,	PUNCT
ftr-400	624	21	what	what	PRON
ftr-400	624	22	�	�	AUX
ftr-400	624	23	s	s	VERB
ftr-400	624	24	left	leave	VERB
ftr-400	624	25	,	,	PUNCT
ftr-400	624	26	84	84	NUM
ftr-400	624	27	j.	j.	PROPN
ftr-400	624	28	tax	tax	PROPN
ftr-400	624	29	�	�	PROPN
ftr-400	624	30	n	n	NUM
ftr-400	624	31	299	299	NUM
ftr-400	624	32	,	,	PUNCT
ftr-400	624	33	299	299	NUM
ftr-400	624	34	(	(	PUNCT
ftr-400	624	35	1996	1996	NUM
ftr-400	624	36	)	)	PUNCT
ftr-400	624	37	.	.	PUNCT
ftr-400	625	1	see	see	VERB
ftr-400	625	2	also	also	ADV
ftr-400	625	3	brian	brian	PROPN
ftr-400	625	4	j.	j.	PROPN
ftr-400	625	5	kopp	kopp	PROPN
ftr-400	625	6	,	,	PUNCT
ftr-400	625	7	new	new	ADJ
ftr-400	625	8	federal	federal	ADJ
ftr-400	625	9	last	last	ADJ
ftr-400	625	10	decade	decade	NOUN
ftr-400	625	11	,	,	PUNCT
ftr-400	625	12	there	there	PRON
ftr-400	625	13	has	have	AUX
ftr-400	625	14	been	be	AUX
ftr-400	625	15	an	an	DET
ftr-400	625	16	increase	increase	NOUN
ftr-400	625	17	in	in	ADP
ftr-400	625	18	interference	interference	NOUN
ftr-400	625	19	with	with	ADP
ftr-400	625	20	state	state	NOUN
ftr-400	625	21	tax	tax	NOUN
ftr-400	625	22	systems.125	systems.125	DET
ftr-400	625	23	the	the	DET
ftr-400	625	24	state	state	NOUN
ftr-400	625	25	taxation	taxation	NOUN
ftr-400	625	26	of	of	ADP
ftr-400	625	27	pension	pension	NOUN
ftr-400	625	28	income	income	NOUN
ftr-400	625	29	act	act	NOUN
ftr-400	625	30	of	of	ADP
ftr-400	625	31	1995	1995	NUM
ftr-400	625	32	(	(	PUNCT
ftr-400	625	33	source	source	NOUN
ftr-400	625	34	tax	tax	PROPN
ftr-400	625	35	act	act	PROPN
ftr-400	625	36	)	)	PUNCT
ftr-400	625	37	is	be	AUX
ftr-400	625	38	an	an	DET
ftr-400	625	39	example	example	NOUN
ftr-400	625	40	of	of	ADP
ftr-400	625	41	congressional	congressional	ADJ
ftr-400	625	42	intrusion	intrusion	NOUN
ftr-400	625	43	on	on	ADP
ftr-400	625	44	state	state	NOUN
ftr-400	625	45	tax	tax	NOUN
ftr-400	625	46	sovereignty	sovereignty	NOUN
ftr-400	625	47	with	with	ADP
ftr-400	625	48	respect	respect	NOUN
ftr-400	625	49	to	to	ADP
ftr-400	625	50	the	the	DET
ftr-400	625	51	income	income	NOUN
ftr-400	625	52	taxation	taxation	NOUN
ftr-400	625	53	of	of	ADP
ftr-400	625	54	individuals.126	individuals.126	NOUN
ftr-400	625	55	the	the	DET
ftr-400	625	56	source	source	NOUN
ftr-400	625	57	tax	tax	NOUN
ftr-400	625	58	act	act	PROPN
ftr-400	625	59	prohibits	prohibit	VERB
ftr-400	625	60	states	state	NOUN
ftr-400	625	61	from	from	ADP
ftr-400	625	62	taxing	tax	VERB
ftr-400	625	63	the	the	DET
ftr-400	625	64	retirement	retirement	NOUN
ftr-400	625	65	income	income	NOUN
ftr-400	625	66	and	and	CCONJ
ftr-400	625	67	pension	pension	NOUN
ftr-400	625	68	distributions	distribution	NOUN
ftr-400	625	69	of	of	ADP
ftr-400	625	70	their	their	PRON
ftr-400	625	71	former	former	ADJ
ftr-400	625	72	residents	resident	NOUN
ftr-400	625	73	(	(	PUNCT
ftr-400	625	74	i.e.	i.e.	X
ftr-400	625	75	,	,	PUNCT
ftr-400	625	76	those	those	DET
ftr-400	625	77	individuals	individual	NOUN
ftr-400	625	78	who	who	PRON
ftr-400	625	79	moved	move	VERB
ftr-400	625	80	from	from	ADP
ftr-400	625	81	the	the	DET
ftr-400	625	82	state	state	NOUN
ftr-400	625	83	where	where	SCONJ
ftr-400	625	84	they	they	PRON
ftr-400	625	85	earned	earn	VERB
ftr-400	625	86	the	the	DET
ftr-400	625	87	income).127	income).127	NOUN
ftr-400	625	88	the	the	DET
ftr-400	625	89	most	most	ADV
ftr-400	625	90	vociferous	vociferous	ADJ
ftr-400	625	91	proponents	proponent	NOUN
ftr-400	625	92	of	of	ADP
ftr-400	625	93	the	the	DET
ftr-400	625	94	source	source	NOUN
ftr-400	625	95	tax	tax	NOUN
ftr-400	625	96	act	act	NOUN
ftr-400	625	97	were	be	AUX
ftr-400	625	98	68	68	NUM
ftr-400	625	99	florida	florida	PROPN
ftr-400	625	100	tax	tax	NOUN
ftr-400	625	101	review	review	NOUN
ftr-400	625	102	[	[	X
ftr-400	625	103	vol.7:2	vol.7:2	NOUN
ftr-400	625	104	statute	statute	NOUN
ftr-400	625	105	bars	bar	VERB
ftr-400	625	106	states	state	NOUN
ftr-400	625	107	from	from	ADP
ftr-400	625	108	taxing	tax	VERB
ftr-400	625	109	pension	pension	NOUN
ftr-400	625	110	income	income	NOUN
ftr-400	625	111	of	of	ADP
ftr-400	625	112	nonresidents	nonresident	NOUN
ftr-400	625	113	,	,	PUNCT
ftr-400	625	114	6	6	NUM
ftr-400	625	115	j.	j.	PROPN
ftr-400	625	116	multistate	multistate	PROPN
ftr-400	625	117	tax	tax	PROPN
ftr-400	625	118	�	�	PROPN
ftr-400	625	119	n	n	NUM
ftr-400	625	120	68	68	NUM
ftr-400	625	121	(	(	PUNCT
ftr-400	625	122	1996	1996	NUM
ftr-400	625	123	)	)	PUNCT
ftr-400	625	124	.	.	PUNCT
ftr-400	626	1	california	california	PROPN
ftr-400	626	2	and	and	CCONJ
ftr-400	626	3	fifteen	fifteen	NUM
ftr-400	626	4	other	other	ADJ
ftr-400	626	5	states	state	NOUN
ftr-400	626	6	were	be	AUX
ftr-400	626	7	attempting	attempt	VERB
ftr-400	626	8	to	to	PART
ftr-400	626	9	collect	collect	VERB
ftr-400	626	10	income	income	NOUN
ftr-400	626	11	taxes	taxis	NOUN
ftr-400	626	12	from	from	ADP
ftr-400	626	13	their	their	PRON
ftr-400	626	14	absentee	absentee	NOUN
ftr-400	626	15	retirees	retiree	NOUN
ftr-400	626	16	,	,	PUNCT
ftr-400	626	17	nonresidents	nonresident	NOUN
ftr-400	626	18	who	who	PRON
ftr-400	626	19	had	have	AUX
ftr-400	626	20	earned	earn	VERB
ftr-400	626	21	pensions	pension	NOUN
ftr-400	626	22	in	in	ADP
ftr-400	626	23	their	their	PRON
ftr-400	626	24	states	state	NOUN
ftr-400	626	25	but	but	CCONJ
ftr-400	626	26	were	be	AUX
ftr-400	626	27	collecting	collect	VERB
ftr-400	626	28	these	these	DET
ftr-400	626	29	benefits	benefit	NOUN
ftr-400	626	30	in	in	ADP
ftr-400	626	31	different	different	ADJ
ftr-400	626	32	states	state	NOUN
ftr-400	626	33	.	.	PUNCT
ftr-400	627	1	quirk	quirk	PROPN
ftr-400	627	2	&	&	CCONJ
ftr-400	627	3	shaver	shaver	PROPN
ftr-400	627	4	,	,	PUNCT
ftr-400	627	5	supra	supra	PROPN
ftr-400	627	6	note	note	PROPN
ftr-400	627	7	121	121	NUM
ftr-400	627	8	,	,	PUNCT
ftr-400	627	9	at	at	ADP
ftr-400	627	10	654	654	NUM
ftr-400	627	11	.	.	PUNCT
ftr-400	628	1	128	128	NUM
ftr-400	628	2	.	.	PUNCT
ftr-400	629	1	state	state	NOUN
ftr-400	629	2	taxation	taxation	NOUN
ftr-400	629	3	of	of	ADP
ftr-400	629	4	nonresidents	nonresident	NOUN
ftr-400	629	5	�	�	PROPN
ftr-400	629	6	pension	pension	NOUN
ftr-400	629	7	income	income	NOUN
ftr-400	629	8	:	:	PUNCT
ftr-400	629	9	hearings	hearing	NOUN
ftr-400	629	10	on	on	ADP
ftr-400	629	11	h.r	h.r	PROPN
ftr-400	629	12	.	.	PROPN
ftr-400	629	13	371	371	NUM
ftr-400	629	14	,	,	PUNCT
ftr-400	629	15	h.r	h.r	PROPN
ftr-400	629	16	.	.	PROPN
ftr-400	629	17	394	394	NUM
ftr-400	629	18	and	and	CCONJ
ftr-400	629	19	h.r	h.r	PROPN
ftr-400	629	20	.	.	PROPN
ftr-400	629	21	744	744	NUM
ftr-400	629	22	before	before	ADP
ftr-400	629	23	the	the	DET
ftr-400	629	24	subcomm	subcomm	NOUN
ftr-400	629	25	.	.	PUNCT
ftr-400	630	1	on	on	ADP
ftr-400	630	2	commercial	commercial	ADJ
ftr-400	630	3	and	and	CCONJ
ftr-400	630	4	admin	admin	ADJ
ftr-400	630	5	.	.	PUNCT
ftr-400	631	1	law	law	NOUN
ftr-400	631	2	of	of	ADP
ftr-400	631	3	the	the	DET
ftr-400	631	4	house	house	NOUN
ftr-400	631	5	comm	comm	NOUN
ftr-400	631	6	.	.	PUNCT
ftr-400	632	1	on	on	ADP
ftr-400	632	2	the	the	DET
ftr-400	632	3	judiciary	judiciary	NOUN
ftr-400	632	4	,	,	PUNCT
ftr-400	632	5	104th	104th	PROPN
ftr-400	632	6	cong	cong	NOUN
ftr-400	632	7	.	.	PUNCT
ftr-400	633	1	24	24	NUM
ftr-400	633	2	,	,	PUNCT
ftr-400	633	3	40	40	NUM
ftr-400	633	4	(	(	PUNCT
ftr-400	633	5	1995	1995	NUM
ftr-400	633	6	)	)	PUNCT
ftr-400	634	1	[	[	X
ftr-400	634	2	hereinafter	hereinafter	NOUN
ftr-400	634	3	1995	1995	NUM
ftr-400	634	4	pension	pension	NOUN
ftr-400	634	5	hearings	hearing	NOUN
ftr-400	634	6	]	]	PUNCT
ftr-400	634	7	(	(	PUNCT
ftr-400	634	8	prepared	prepare	VERB
ftr-400	634	9	statement	statement	NOUN
ftr-400	634	10	of	of	ADP
ftr-400	634	11	william	william	PROPN
ftr-400	634	12	c.	c.	PROPN
ftr-400	634	13	hoffman	hoffman	PROPN
ftr-400	634	14	,	,	PUNCT
ftr-400	634	15	president	president	NOUN
ftr-400	634	16	,	,	PUNCT
ftr-400	634	17	retirees	retiree	NOUN
ftr-400	634	18	to	to	PART
ftr-400	634	19	eliminate	eliminate	VERB
ftr-400	634	20	state	state	NOUN
ftr-400	634	21	income	income	NOUN
ftr-400	634	22	source	source	NOUN
ftr-400	634	23	tax	tax	NOUN
ftr-400	634	24	(	(	PUNCT
ftr-400	634	25	resist	resist	NOUN
ftr-400	634	26	)	)	PUNCT
ftr-400	634	27	)	)	PUNCT
ftr-400	634	28	.	.	PUNCT
ftr-400	635	1	how	how	SCONJ
ftr-400	635	2	can	can	AUX
ftr-400	635	3	a	a	DET
ftr-400	635	4	nation	nation	NOUN
ftr-400	635	5	that	that	PRON
ftr-400	635	6	was	be	AUX
ftr-400	635	7	formed	form	VERB
ftr-400	635	8	over	over	ADP
ftr-400	635	9	the	the	DET
ftr-400	635	10	issue	issue	NOUN
ftr-400	635	11	of	of	ADP
ftr-400	635	12	�	�	PROPN
ftr-400	635	13	taxation	taxation	NOUN
ftr-400	635	14	without	without	ADP
ftr-400	635	15	representation	representation	NOUN
ftr-400	635	16	�	�	PROPN
ftr-400	635	17	allow	allow	VERB
ftr-400	635	18	this	this	PRON
ftr-400	635	19	to	to	PART
ftr-400	635	20	happen	happen	VERB
ftr-400	635	21	?	?	PUNCT
ftr-400	636	1	because	because	SCONJ
ftr-400	636	2	it	it	PRON
ftr-400	636	3	was	be	AUX
ftr-400	636	4	the	the	DET
ftr-400	636	5	best	good	ADJ
ftr-400	636	6	kept	keep	VERB
ftr-400	636	7	secret	secret	ADJ
ftr-400	636	8	in	in	ADP
ftr-400	636	9	america	america	PROPN
ftr-400	636	10	!	!	PUNCT
ftr-400	637	1	no	no	DET
ftr-400	637	2	one	one	NOUN
ftr-400	637	3	was	be	AUX
ftr-400	637	4	told	tell	VERB
ftr-400	637	5	about	about	ADP
ftr-400	637	6	this	this	DET
ftr-400	637	7	unfair	unfair	ADJ
ftr-400	637	8	tax	tax	NOUN
ftr-400	637	9	that	that	PRON
ftr-400	637	10	interferes	interfere	VERB
ftr-400	637	11	with	with	ADP
ftr-400	637	12	our	our	PRON
ftr-400	637	13	right	right	NOUN
ftr-400	637	14	to	to	PART
ftr-400	637	15	travel	travel	VERB
ftr-400	637	16	across	across	ADP
ftr-400	637	17	our	our	PRON
ftr-400	637	18	country	country	NOUN
ftr-400	637	19	and	and	CCONJ
ftr-400	637	20	live	live	VERB
ftr-400	637	21	where	where	SCONJ
ftr-400	637	22	we	we	PRON
ftr-400	637	23	choose	choose	VERB
ftr-400	637	24	without	without	ADP
ftr-400	637	25	suffering	suffer	VERB
ftr-400	637	26	a	a	DET
ftr-400	637	27	financial	financial	ADJ
ftr-400	637	28	penalty	penalty	NOUN
ftr-400	637	29	.	.	PUNCT
ftr-400	638	1	it	it	PRON
ftr-400	638	2	is	be	AUX
ftr-400	638	3	unthinkable	unthinkable	ADJ
ftr-400	638	4	for	for	SCONJ
ftr-400	638	5	an	an	DET
ftr-400	638	6	individual	individual	NOUN
ftr-400	638	7	in	in	ADP
ftr-400	638	8	the	the	DET
ftr-400	638	9	united	united	PROPN
ftr-400	638	10	states	states	PROPN
ftr-400	638	11	of	of	ADP
ftr-400	638	12	america	america	PROPN
ftr-400	638	13	to	to	PART
ftr-400	638	14	be	be	AUX
ftr-400	638	15	controlled	control	VERB
ftr-400	638	16	by	by	ADP
ftr-400	638	17	a	a	DET
ftr-400	638	18	taxing	tax	VERB
ftr-400	638	19	agency	agency	NOUN
ftr-400	638	20	without	without	ADP
ftr-400	638	21	recourse	recourse	NOUN
ftr-400	638	22	.	.	PUNCT
ftr-400	639	1	more	more	ADV
ftr-400	639	2	important	important	ADJ
ftr-400	639	3	,	,	PUNCT
ftr-400	639	4	how	how	SCONJ
ftr-400	639	5	can	can	AUX
ftr-400	639	6	our	our	PRON
ftr-400	639	7	great	great	ADJ
ftr-400	639	8	nation	nation	NOUN
ftr-400	639	9	allow	allow	VERB
ftr-400	639	10	senior	senior	ADJ
ftr-400	639	11	citizens	citizen	NOUN
ftr-400	639	12	to	to	PART
ftr-400	639	13	be	be	AUX
ftr-400	639	14	treated	treat	VERB
ftr-400	639	15	in	in	ADP
ftr-400	639	16	this	this	DET
ftr-400	639	17	terrible	terrible	ADJ
ftr-400	639	18	manner	manner	NOUN
ftr-400	639	19	.	.	PUNCT
ftr-400	640	1	i	i	PRON
ftr-400	640	2	d.	d.	PROPN
ftr-400	640	3	at	at	ADP
ftr-400	640	4	41	41	NUM
ftr-400	640	5	.	.	PUNCT
ftr-400	641	1	129	129	NUM
ftr-400	641	2	.	.	PUNCT
ftr-400	642	1	see	see	VERB
ftr-400	642	2	h.r	h.r	PROPN
ftr-400	642	3	.	.	PROPN
ftr-400	642	4	rep	rep	PROPN
ftr-400	642	5	.	.	PROPN
ftr-400	642	6	no	no	PROPN
ftr-400	642	7	.	.	NOUN
ftr-400	643	1	104	104	NUM
ftr-400	643	2	-	-	SYM
ftr-400	643	3	389	389	NUM
ftr-400	643	4	,	,	PUNCT
ftr-400	643	5	at	at	ADP
ftr-400	643	6	3	3	NUM
ftr-400	643	7	-	-	SYM
ftr-400	643	8	4	4	NUM
ftr-400	643	9	(	(	PUNCT
ftr-400	643	10	1995	1995	NUM
ftr-400	643	11	)	)	PUNCT
ftr-400	643	12	,	,	PUNCT
ftr-400	643	13	reprinted	reprint	VERB
ftr-400	643	14	in	in	ADP
ftr-400	643	15	1995	1995	NUM
ftr-400	643	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-400	643	17	.	.	PUNCT
ftr-400	643	18	1006	1006	NUM
ftr-400	644	1	[	[	X
ftr-400	644	2	hereinafter	hereinafter	NOUN
ftr-400	644	3	source	source	NOUN
ftr-400	644	4	tax	tax	NOUN
ftr-400	644	5	report	report	NOUN
ftr-400	644	6	]	]	X
ftr-400	644	7	.	.	PUNCT
ftr-400	645	1	130	130	NUM
ftr-400	645	2	.	.	PUNCT
ftr-400	646	1	professor	professor	PROPN
ftr-400	646	2	james	james	PROPN
ftr-400	646	3	smith	smith	PROPN
ftr-400	646	4	testified	testify	VERB
ftr-400	646	5	that	that	SCONJ
ftr-400	646	6	the	the	DET
ftr-400	646	7	�	�	PROPN
ftr-400	646	8	taxation	taxation	NOUN
ftr-400	646	9	without	without	ADP
ftr-400	646	10	representation	representation	NOUN
ftr-400	646	11	�	�	PROPN
ftr-400	646	12	argument	argument	NOUN
ftr-400	646	13	must	must	AUX
ftr-400	646	14	focus	focus	VERB
ftr-400	646	15	on	on	ADP
ftr-400	646	16	the	the	DET
ftr-400	646	17	time	time	NOUN
ftr-400	646	18	during	during	ADP
ftr-400	646	19	which	which	PRON
ftr-400	646	20	the	the	DET
ftr-400	646	21	income	income	NOUN
ftr-400	646	22	was	be	AUX
ftr-400	646	23	earned	earn	VERB
ftr-400	646	24	,	,	PUNCT
ftr-400	646	25	the	the	DET
ftr-400	646	26	time	time	NOUN
ftr-400	646	27	when	when	SCONJ
ftr-400	646	28	the	the	DET
ftr-400	646	29	state	state	NOUN
ftr-400	646	30	provided	provide	VERB
ftr-400	646	31	the	the	DET
ftr-400	646	32	taxpayer	taxpayer	NOUN
ftr-400	646	33	with	with	ADP
ftr-400	646	34	ample	ample	ADJ
ftr-400	646	35	benefits	benefit	NOUN
ftr-400	646	36	.	.	PUNCT
ftr-400	647	1	see	see	VERB
ftr-400	647	2	1995	1995	NUM
ftr-400	647	3	pension	pension	NOUN
ftr-400	647	4	hearings	hearing	NOUN
ftr-400	647	5	,	,	PUNCT
ftr-400	647	6	supra	supra	PROPN
ftr-400	647	7	note	note	NOUN
ftr-400	647	8	at	at	ADP
ftr-400	647	9	128	128	NUM
ftr-400	647	10	(	(	PUNCT
ftr-400	647	11	prepared	prepared	ADJ
ftr-400	647	12	statement	statement	NOUN
ftr-400	647	13	of	of	ADP
ftr-400	647	14	james	james	PROPN
ftr-400	647	15	c.	c.	PROPN
ftr-400	647	16	smith	smith	PROPN
ftr-400	647	17	,	,	PUNCT
ftr-400	647	18	professor	professor	NOUN
ftr-400	647	19	of	of	ADP
ftr-400	647	20	law	law	NOUN
ftr-400	647	21	,	,	PUNCT
ftr-400	647	22	georgia	georgia	PROPN
ftr-400	647	23	university	university	PROPN
ftr-400	647	24	school	school	NOUN
ftr-400	647	25	of	of	ADP
ftr-400	647	26	law	law	NOUN
ftr-400	647	27	)	)	PUNCT
ftr-400	647	28	.	.	PUNCT
ftr-400	648	1	131	131	X
ftr-400	648	2	.	.	PUNCT
ftr-400	648	3	quirk	quirk	PROPN
ftr-400	648	4	&	&	CCONJ
ftr-400	648	5	shaver	shaver	PROPN
ftr-400	648	6	,	,	PUNCT
ftr-400	648	7	supra	supra	PROPN
ftr-400	648	8	note	note	PROPN
ftr-400	648	9	121	121	NUM
ftr-400	648	10	,	,	PUNCT
ftr-400	648	11	at	at	ADP
ftr-400	648	12	654	654	NUM
ftr-400	648	13	.	.	PUNCT
ftr-400	649	1	132	132	NUM
ftr-400	649	2	.	.	PUNCT
ftr-400	650	1	see	see	VERB
ftr-400	650	2	source	source	NOUN
ftr-400	650	3	tax	tax	NOUN
ftr-400	650	4	report	report	NOUN
ftr-400	650	5	,	,	PUNCT
ftr-400	650	6	supra	supra	PROPN
ftr-400	650	7	note	note	NOUN
ftr-400	650	8	129	129	NUM
ftr-400	650	9	,	,	PUNCT
ftr-400	650	10	at	at	ADP
ftr-400	650	11	9	9	NUM
ftr-400	650	12	.	.	PUNCT
ftr-400	651	1	the	the	DET
ftr-400	651	2	cbo	cbo	PROPN
ftr-400	651	3	�	�	PROPN
ftr-400	651	4	s	s	PART
ftr-400	651	5	estimate	estimate	NOUN
ftr-400	651	6	of	of	ADP
ftr-400	651	7	the	the	DET
ftr-400	651	8	source	source	NOUN
ftr-400	651	9	tax	tax	NOUN
ftr-400	651	10	act	act	NOUN
ftr-400	651	11	clarified	clarify	VERB
ftr-400	651	12	that	that	SCONJ
ftr-400	651	13	:	:	PUNCT
ftr-400	651	14	revenue	revenue	NOUN
ftr-400	651	15	losses	loss	NOUN
ftr-400	651	16	could	could	AUX
ftr-400	651	17	be	be	AUX
ftr-400	651	18	higher	high	ADJ
ftr-400	651	19	,	,	PUNCT
ftr-400	651	20	however	however	ADV
ftr-400	651	21	,	,	PUNCT
ftr-400	651	22	because	because	SCONJ
ftr-400	651	23	of	of	ADP
ftr-400	651	24	the	the	DET
ftr-400	651	25	bill	bill	NOUN
ftr-400	651	26	�	�	PROPN
ftr-400	651	27	s	s	PART
ftr-400	651	28	impact	impact	NOUN
ftr-400	651	29	on	on	ADP
ftr-400	651	30	the	the	DET
ftr-400	651	31	taxation	taxation	NOUN
ftr-400	651	32	of	of	ADP
ftr-400	651	33	certain	certain	ADJ
ftr-400	651	34	types	type	NOUN
ftr-400	651	35	of	of	ADP
ftr-400	651	36	deferred	deferred	ADJ
ftr-400	651	37	compensation	compensation	NOUN
ftr-400	651	38	.	.	PUNCT
ftr-400	651	39	.	.	PUNCT
ftr-400	651	40	.	.	PUNCT
ftr-400	651	41	.	.	PUNCT
ftr-400	652	1	states	state	NOUN
ftr-400	652	2	that	that	PRON
ftr-400	652	3	offer	offer	VERB
ftr-400	652	4	their	their	PRON
ftr-400	652	5	residents	resident	NOUN
ftr-400	652	6	credit	credit	NOUN
ftr-400	652	7	for	for	ADP
ftr-400	652	8	taxes	taxis	NOUN
ftr-400	652	9	paid	pay	VERB
ftr-400	652	10	to	to	ADP
ftr-400	652	11	other	other	ADJ
ftr-400	652	12	states	state	NOUN
ftr-400	652	13	on	on	ADP
ftr-400	652	14	retirement	retirement	NOUN
ftr-400	652	15	income	income	NOUN
ftr-400	652	16	would	would	AUX
ftr-400	652	17	realize	realize	VERB
ftr-400	652	18	an	an	DET
ftr-400	652	19	increase	increase	NOUN
ftr-400	652	20	in	in	ADP
ftr-400	652	21	tax	tax	NOUN
ftr-400	652	22	revenue	revenue	NOUN
ftr-400	652	23	.	.	PUNCT
ftr-400	652	24	.	.	PUNCT
ftr-400	652	25	.	.	PUNCT
ftr-400	652	26	.	.	PUNCT
ftr-400	653	1	the	the	DET
ftr-400	653	2	extent	extent	NOUN
ftr-400	653	3	to	to	PART
ftr-400	653	4	which	which	PRON
ftr-400	653	5	one	one	NUM
ftr-400	653	6	state	state	NOUN
ftr-400	653	7	�	�	PROPN
ftr-400	653	8	s	s	PART
ftr-400	653	9	revenue	revenue	NOUN
ftr-400	653	10	gain	gain	NOUN
ftr-400	653	11	would	would	AUX
ftr-400	653	12	offset	offset	VERB
ftr-400	653	13	another	another	DET
ftr-400	653	14	state	state	NOUN
ftr-400	653	15	�	�	PROPN
ftr-400	653	16	s	s	PART
ftr-400	653	17	revenue	revenue	NOUN
ftr-400	653	18	loss	loss	NOUN
ftr-400	653	19	depends	depend	VERB
ftr-400	653	20	on	on	ADP
ftr-400	653	21	whether	whether	SCONJ
ftr-400	653	22	the	the	DET
ftr-400	653	23	taxed	tax	VERB
ftr-400	653	24	nonresident	nonresident	NOUN
ftr-400	653	25	currently	currently	ADV
ftr-400	653	26	lives	live	VERB
ftr-400	653	27	in	in	ADP
ftr-400	653	28	a	a	DET
ftr-400	653	29	state	state	NOUN
ftr-400	653	30	that	that	PRON
ftr-400	653	31	offers	offer	VERB
ftr-400	653	32	a	a	DET
ftr-400	653	33	tax	tax	NOUN
ftr-400	653	34	credit	credit	NOUN
ftr-400	653	35	.	.	PUNCT
ftr-400	653	36	.	.	PUNCT
ftr-400	653	37	.	.	PUNCT
ftr-400	653	38	.	.	PUNCT
ftr-400	654	1	the	the	DET
ftr-400	654	2	net	net	ADJ
ftr-400	654	3	overall	overall	ADJ
ftr-400	654	4	cost	cost	NOUN
ftr-400	654	5	of	of	ADP
ftr-400	654	6	the	the	DET
ftr-400	654	7	bill	bill	NOUN
ftr-400	654	8	to	to	ADP
ftr-400	654	9	state	state	NOUN
ftr-400	654	10	governments	government	NOUN
ftr-400	654	11	would	would	AUX
ftr-400	654	12	stem	stem	VERB
ftr-400	654	13	primarily	primarily	ADV
ftr-400	654	14	from	from	ADP
ftr-400	654	15	affected	affected	ADJ
ftr-400	654	16	retirees	retiree	NOUN
ftr-400	654	17	who	who	PRON
ftr-400	654	18	live	live	VERB
ftr-400	654	19	in	in	ADP
ftr-400	654	20	states	state	NOUN
ftr-400	654	21	that	that	PRON
ftr-400	654	22	do	do	AUX
ftr-400	654	23	not	not	PART
ftr-400	654	24	tax	tax	VERB
ftr-400	654	25	personal	personal	ADJ
ftr-400	654	26	income	income	NOUN
ftr-400	654	27	or	or	CCONJ
ftr-400	654	28	retirees	retiree	NOUN
ftr-400	654	29	who	who	PRON
ftr-400	654	30	had	have	AUX
ftr-400	654	31	moved	move	VERB
ftr-400	654	32	to	to	ADP
ftr-400	654	33	states	state	NOUN
ftr-400	654	34	that	that	PRON
ftr-400	654	35	do	do	AUX
ftr-400	654	36	not	not	PART
ftr-400	654	37	impose	impose	VERB
ftr-400	654	38	an	an	DET
ftr-400	654	39	income	income	NOUN
ftr-400	654	40	tax.128	tax.128	NOUN
ftr-400	654	41	in	in	ADP
ftr-400	654	42	their	their	PRON
ftr-400	654	43	view	view	NOUN
ftr-400	654	44	,	,	PUNCT
ftr-400	654	45	nonresidents	nonresident	NOUN
ftr-400	654	46	should	should	AUX
ftr-400	654	47	not	not	PART
ftr-400	654	48	be	be	AUX
ftr-400	654	49	taxed	tax	VERB
ftr-400	654	50	if	if	SCONJ
ftr-400	654	51	they	they	PRON
ftr-400	654	52	do	do	AUX
ftr-400	654	53	not	not	PART
ftr-400	654	54	currently	currently	ADV
ftr-400	654	55	receive	receive	VERB
ftr-400	654	56	benefits	benefit	NOUN
ftr-400	654	57	from	from	ADP
ftr-400	654	58	their	their	PRON
ftr-400	654	59	tax	tax	NOUN
ftr-400	654	60	payments.129	payments.129	NUM
ftr-400	654	61	of	of	ADP
ftr-400	654	62	course	course	NOUN
ftr-400	654	63	benefits	benefit	NOUN
ftr-400	654	64	were	be	AUX
ftr-400	654	65	received	receive	VERB
ftr-400	654	66	when	when	SCONJ
ftr-400	654	67	the	the	DET
ftr-400	654	68	income	income	NOUN
ftr-400	654	69	was	be	AUX
ftr-400	654	70	earned130	earned130	PROPN
ftr-400	654	71	but	but	CCONJ
ftr-400	654	72	congress	congress	PROPN
ftr-400	654	73	determined	determine	VERB
ftr-400	654	74	that	that	SCONJ
ftr-400	654	75	the	the	DET
ftr-400	654	76	same	same	ADJ
ftr-400	654	77	income	income	NOUN
ftr-400	654	78	might	might	AUX
ftr-400	654	79	be	be	AUX
ftr-400	654	80	�	�	VERB
ftr-400	654	81	taxed	tax	VERB
ftr-400	654	82	by	by	ADP
ftr-400	654	83	multiple	multiple	ADJ
ftr-400	654	84	jurisdictions	jurisdiction	NOUN
ftr-400	654	85	if	if	SCONJ
ftr-400	654	86	the	the	DET
ftr-400	654	87	employee	employee	NOUN
ftr-400	654	88	had	have	AUX
ftr-400	654	89	worked	work	VERB
ftr-400	654	90	in	in	ADP
ftr-400	654	91	a	a	DET
ftr-400	654	92	number	number	NOUN
ftr-400	654	93	of	of	ADP
ftr-400	654	94	states.	states.	PROPN
ftr-400	654	95	�	�	PROPN
ftr-400	654	96	131	131	NUM
ftr-400	654	97	congress	congress	PROPN
ftr-400	654	98	�	�	PROPN
ftr-400	654	99	s	s	PART
ftr-400	654	100	solution	solution	NOUN
ftr-400	654	101	was	be	AUX
ftr-400	654	102	simple	simple	ADJ
ftr-400	654	103	,	,	PUNCT
ftr-400	654	104	no	no	DET
ftr-400	654	105	taxation	taxation	NOUN
ftr-400	654	106	of	of	ADP
ftr-400	654	107	the	the	DET
ftr-400	654	108	absent	absent	ADJ
ftr-400	654	109	retirees	retiree	NOUN
ftr-400	654	110	by	by	ADP
ftr-400	654	111	their	their	PRON
ftr-400	654	112	former	former	ADJ
ftr-400	654	113	states	state	NOUN
ftr-400	654	114	of	of	ADP
ftr-400	654	115	residence	residence	NOUN
ftr-400	654	116	.	.	PUNCT
ftr-400	655	1	the	the	DET
ftr-400	655	2	congressional	congressional	ADJ
ftr-400	655	3	budget	budget	NOUN
ftr-400	655	4	office	office	NOUN
ftr-400	655	5	estimated	estimate	VERB
ftr-400	655	6	the	the	DET
ftr-400	655	7	revenue	revenue	NOUN
ftr-400	655	8	loss	loss	NOUN
ftr-400	655	9	to	to	ADP
ftr-400	655	10	the	the	DET
ftr-400	655	11	states	state	NOUN
ftr-400	655	12	at	at	ADP
ftr-400	655	13	$	$	SYM
ftr-400	655	14	70	70	NUM
ftr-400	655	15	million	million	NUM
ftr-400	655	16	annually.132	annually.132	NOUN
ftr-400	655	17	2005	2005	NUM
ftr-400	655	18	]	]	PUNCT
ftr-400	655	19	tax	tax	NOUN
ftr-400	655	20	discrimination	discrimination	NOUN
ftr-400	655	21	69	69	NUM
ftr-400	655	22	offer	offer	NOUN
ftr-400	655	23	such	such	ADJ
ftr-400	655	24	tax	tax	NOUN
ftr-400	655	25	credits	credit	NOUN
ftr-400	655	26	.	.	PUNCT
ftr-400	656	1	many	many	ADJ
ftr-400	656	2	of	of	ADP
ftr-400	656	3	these	these	DET
ftr-400	656	4	nontaxing	nontaxe	VERB
ftr-400	656	5	states	state	NOUN
ftr-400	656	6	tend	tend	VERB
ftr-400	656	7	to	to	PART
ftr-400	656	8	be	be	AUX
ftr-400	656	9	popular	popular	ADJ
ftr-400	656	10	retirement	retirement	NOUN
ftr-400	656	11	destinations	destination	NOUN
ftr-400	656	12	.	.	PUNCT
ftr-400	657	1	source	source	NOUN
ftr-400	657	2	tax	tax	NOUN
ftr-400	657	3	report	report	NOUN
ftr-400	657	4	,	,	PUNCT
ftr-400	657	5	supra	supra	PROPN
ftr-400	657	6	note	note	NOUN
ftr-400	657	7	129	129	NUM
ftr-400	657	8	,	,	PUNCT
ftr-400	657	9	at	at	ADP
ftr-400	657	10	9	9	NUM
ftr-400	657	11	-	-	SYM
ftr-400	657	12	10	10	NUM
ftr-400	657	13	.	.	PUNCT
ftr-400	658	1	note	note	VERB
ftr-400	658	2	that	that	SCONJ
ftr-400	658	3	this	this	DET
ftr-400	658	4	cbo	cbo	NOUN
ftr-400	658	5	estimate	estimate	NOUN
ftr-400	658	6	is	be	AUX
ftr-400	658	7	for	for	ADP
ftr-400	658	8	the	the	DET
ftr-400	658	9	bill	bill	NOUN
ftr-400	658	10	as	as	SCONJ
ftr-400	658	11	reported	report	VERB
ftr-400	658	12	.	.	PUNCT
ftr-400	659	1	the	the	DET
ftr-400	659	2	legislation	legislation	NOUN
ftr-400	659	3	that	that	PRON
ftr-400	659	4	actually	actually	ADV
ftr-400	659	5	passed	pass	VERB
ftr-400	659	6	would	would	AUX
ftr-400	659	7	be	be	AUX
ftr-400	659	8	costlier	costly	ADJ
ftr-400	659	9	.	.	PUNCT
ftr-400	660	1	see	see	VERB
ftr-400	660	2	telephone	telephone	NOUN
ftr-400	660	3	interview	interview	NOUN
ftr-400	660	4	with	with	ADP
ftr-400	660	5	theresa	theresa	PROPN
ftr-400	660	6	a.	a.	PROPN
ftr-400	660	7	gulo	gulo	PROPN
ftr-400	660	8	,	,	PUNCT
ftr-400	660	9	chief	chief	NOUN
ftr-400	660	10	,	,	PUNCT
ftr-400	660	11	state	state	PROPN
ftr-400	660	12	&	&	CCONJ
ftr-400	660	13	local	local	ADJ
ftr-400	660	14	government	government	NOUN
ftr-400	660	15	cost	cost	NOUN
ftr-400	660	16	unit	unit	NOUN
ftr-400	660	17	,	,	PUNCT
ftr-400	660	18	congressional	congressional	ADJ
ftr-400	660	19	budget	budget	NOUN
ftr-400	660	20	office	office	NOUN
ftr-400	660	21	(	(	PUNCT
ftr-400	660	22	c.o	c.o	PROPN
ftr-400	660	23	.	.	PROPN
ftr-400	660	24	)	)	PUNCT
ftr-400	661	1	(	(	PUNCT
ftr-400	661	2	aug	aug	PROPN
ftr-400	661	3	.	.	PROPN
ftr-400	661	4	12	12	NUM
ftr-400	661	5	,	,	PUNCT
ftr-400	661	6	1997	1997	NUM
ftr-400	661	7	)	)	PUNCT
ftr-400	661	8	.	.	PUNCT
ftr-400	662	1	133	133	NUM
ftr-400	662	2	.	.	PUNCT
ftr-400	662	3	act	act	NOUN
ftr-400	662	4	of	of	ADP
ftr-400	662	5	oct	oct	PROPN
ftr-400	662	6	.	.	PROPN
ftr-400	662	7	21	21	NUM
ftr-400	662	8	,	,	PUNCT
ftr-400	662	9	1998	1998	NUM
ftr-400	662	10	,	,	PUNCT
ftr-400	662	11	105	105	NUM
ftr-400	662	12	p.l	p.l	NOUN
ftr-400	662	13	.	.	PROPN
ftr-400	662	14	277	277	NUM
ftr-400	662	15	,	,	PUNCT
ftr-400	662	16	112	112	NUM
ftr-400	662	17	stat	stat	NOUN
ftr-400	662	18	.	.	PUNCT
ftr-400	663	1	2681	2681	NUM
ftr-400	663	2	(	(	PUNCT
ftr-400	663	3	1998	1998	NUM
ftr-400	663	4	)	)	PUNCT
ftr-400	663	5	.	.	PUNCT
ftr-400	664	1	134	134	NUM
ftr-400	664	2	.	.	PUNCT
ftr-400	664	3	see	see	VERB
ftr-400	664	4	quirk	quirk	PROPN
ftr-400	664	5	&	&	CCONJ
ftr-400	664	6	shaver	shaver	PROPN
ftr-400	664	7	,	,	PUNCT
ftr-400	664	8	supra	supra	PROPN
ftr-400	664	9	note	note	PROPN
ftr-400	664	10	121	121	NUM
ftr-400	664	11	,	,	PUNCT
ftr-400	664	12	at	at	ADP
ftr-400	664	13	653	653	NUM
ftr-400	664	14	.	.	PUNCT
ftr-400	665	1	the	the	DET
ftr-400	665	2	original	original	ADJ
ftr-400	665	3	itfa	itfa	NOUN
ftr-400	665	4	imposed	impose	VERB
ftr-400	665	5	a	a	DET
ftr-400	665	6	three	three	NUM
ftr-400	665	7	-	-	PUNCT
ftr-400	665	8	year	year	NOUN
ftr-400	665	9	moratorium	moratorium	NOUN
ftr-400	665	10	on	on	ADP
ftr-400	665	11	taxation	taxation	NOUN
ftr-400	665	12	of	of	ADP
ftr-400	665	13	internet	internet	NOUN
ftr-400	665	14	access	access	NOUN
ftr-400	665	15	.	.	PUNCT
ftr-400	666	1	the	the	DET
ftr-400	666	2	moratorium	moratorium	NOUN
ftr-400	666	3	generally	generally	ADV
ftr-400	666	4	prevented	prevent	VERB
ftr-400	666	5	:	:	PUNCT
ftr-400	666	6	(	(	PUNCT
ftr-400	666	7	1	1	X
ftr-400	666	8	)	)	PUNCT
ftr-400	666	9	the	the	DET
ftr-400	666	10	taxation	taxation	NOUN
ftr-400	666	11	of	of	ADP
ftr-400	666	12	internet	internet	NOUN
ftr-400	666	13	access	access	NOUN
ftr-400	666	14	,	,	PUNCT
ftr-400	666	15	(	(	PUNCT
ftr-400	666	16	2	2	X
ftr-400	666	17	)	)	PUNCT
ftr-400	666	18	multiple	multiple	ADJ
ftr-400	666	19	and	and	CCONJ
ftr-400	666	20	discriminatory	discriminatory	ADJ
ftr-400	666	21	taxes	taxis	NOUN
ftr-400	666	22	on	on	ADP
ftr-400	666	23	electronic	electronic	ADJ
ftr-400	666	24	commerce	commerce	NOUN
ftr-400	666	25	,	,	PUNCT
ftr-400	666	26	and	and	CCONJ
ftr-400	666	27	(	(	PUNCT
ftr-400	666	28	3	3	X
ftr-400	666	29	)	)	PUNCT
ftr-400	666	30	the	the	DET
ftr-400	666	31	application	application	NOUN
ftr-400	666	32	of	of	ADP
ftr-400	666	33	federal	federal	ADJ
ftr-400	666	34	excise	excise	NOUN
ftr-400	666	35	taxes	taxis	NOUN
ftr-400	666	36	on	on	ADP
ftr-400	666	37	internet	internet	NOUN
ftr-400	666	38	access	access	NOUN
ftr-400	666	39	.	.	PUNCT
ftr-400	667	1	i	i	PRON
ftr-400	667	2	d.	d.	PROPN
ftr-400	667	3	135	135	NUM
ftr-400	667	4	.	.	PUNCT
ftr-400	668	1	donald	donald	PROPN
ftr-400	668	2	bruce	bruce	PROPN
ftr-400	668	3	et	et	PROPN
ftr-400	668	4	al	al	PROPN
ftr-400	668	5	.	.	PROPN
ftr-400	668	6	,	,	PUNCT
ftr-400	668	7	has	have	VERB
ftr-400	668	8	internet	internet	NOUN
ftr-400	668	9	access	access	NOUN
ftr-400	668	10	taxation	taxation	NOUN
ftr-400	668	11	affected	affect	VERB
ftr-400	668	12	internet	internet	NOUN
ftr-400	668	13	use	use	NOUN
ftr-400	668	14	?	?	PUNCT
ftr-400	668	15	,	,	PUNCT
ftr-400	668	16	32	32	NUM
ftr-400	668	17	st	st	PROPN
ftr-400	668	18	.	.	PROPN
ftr-400	668	19	tax	tax	PROPN
ftr-400	668	20	notes	note	NOUN
ftr-400	668	21	519	519	NUM
ftr-400	668	22	,	,	PUNCT
ftr-400	668	23	520	520	NUM
ftr-400	668	24	(	(	PUNCT
ftr-400	668	25	2004	2004	NUM
ftr-400	668	26	)	)	PUNCT
ftr-400	668	27	.	.	PUNCT
ftr-400	669	1	136	136	NUM
ftr-400	669	2	.	.	PUNCT
ftr-400	670	1	internet	internet	NOUN
ftr-400	670	2	tax	tax	NOUN
ftr-400	670	3	nondiscrimination	nondiscrimination	PROPN
ftr-400	670	4	act	act	PROPN
ftr-400	670	5	,	,	PUNCT
ftr-400	670	6	h.r	h.r	PROPN
ftr-400	670	7	.	.	PROPN
ftr-400	670	8	1522	1522	NUM
ftr-400	670	9	,	,	PUNCT
ftr-400	670	10	107th	107th	ADJ
ftr-400	670	11	cong	cong	NOUN
ftr-400	670	12	.	.	PUNCT
ftr-400	671	1	(	(	PUNCT
ftr-400	671	2	1st	1st	ADJ
ftr-400	671	3	sess	sess	NOUN
ftr-400	671	4	.	.	PUNCT
ftr-400	672	1	2001	2001	NUM
ftr-400	672	2	)	)	PUNCT
ftr-400	672	3	.	.	PUNCT
ftr-400	673	1	137	137	NUM
ftr-400	673	2	.	.	PUNCT
ftr-400	674	1	act	act	NOUN
ftr-400	674	2	of	of	ADP
ftr-400	674	3	dec	dec	PROPN
ftr-400	674	4	.	.	PROPN
ftr-400	674	5	3	3	NUM
ftr-400	674	6	,	,	PUNCT
ftr-400	674	7	2004	2004	NUM
ftr-400	674	8	,	,	PUNCT
ftr-400	674	9	108	108	NUM
ftr-400	674	10	p.l	p.l	NOUN
ftr-400	674	11	.	.	PROPN
ftr-400	674	12	435	435	NUM
ftr-400	674	13	,	,	PUNCT
ftr-400	674	14	118	118	NUM
ftr-400	674	15	stat	stat	NOUN
ftr-400	674	16	.	.	PUNCT
ftr-400	675	1	2615	2615	NUM
ftr-400	675	2	(	(	PUNCT
ftr-400	675	3	2004	2004	NUM
ftr-400	675	4	)	)	PUNCT
ftr-400	675	5	.	.	PUNCT
ftr-400	676	1	[	[	X
ftr-400	676	2	hereinafter	hereinafter	NOUN
ftr-400	676	3	itna	itna	NOUN
ftr-400	676	4	]	]	PUNCT
ftr-400	676	5	.	.	PUNCT
ftr-400	677	1	see	see	VERB
ftr-400	677	2	also	also	ADV
ftr-400	677	3	emily	emily	PROPN
ftr-400	677	4	dagostino	dagostino	PROPN
ftr-400	677	5	,	,	PUNCT
ftr-400	677	6	president	president	NOUN
ftr-400	677	7	signs	sign	VERB
ftr-400	677	8	internet	internet	NOUN
ftr-400	677	9	tax	tax	NOUN
ftr-400	677	10	moratorium	moratorium	NOUN
ftr-400	677	11	extension	extension	NOUN
ftr-400	677	12	,	,	PUNCT
ftr-400	677	13	34	34	NUM
ftr-400	677	14	st	st	PROPN
ftr-400	677	15	.	.	PROPN
ftr-400	677	16	tax	tax	PROPN
ftr-400	677	17	notes	note	NOUN
ftr-400	677	18	708	708	NUM
ftr-400	677	19	(	(	PUNCT
ftr-400	677	20	2004	2004	NUM
ftr-400	677	21	)	)	PUNCT
ftr-400	677	22	.	.	PUNCT
ftr-400	678	1	138	138	NUM
ftr-400	678	2	.	.	PUNCT
ftr-400	679	1	itna	itna	PROPN
ftr-400	679	2	,	,	PUNCT
ftr-400	679	3	supra	supra	PROPN
ftr-400	679	4	note	note	NOUN
ftr-400	679	5	137	137	NUM
ftr-400	679	6	.	.	PUNCT
ftr-400	680	1	see	see	VERB
ftr-400	680	2	bruce	bruce	PROPN
ftr-400	680	3	et	et	PROPN
ftr-400	680	4	.	.	PUNCT
ftr-400	681	1	al	al	PROPN
ftr-400	681	2	.	.	PROPN
ftr-400	681	3	,	,	PUNCT
ftr-400	681	4	supra	supra	PROPN
ftr-400	681	5	note	note	VERB
ftr-400	681	6	135	135	NUM
ftr-400	681	7	(	(	PUNCT
ftr-400	681	8	detailing	detail	VERB
ftr-400	681	9	economic	economic	ADJ
ftr-400	681	10	study	study	NOUN
ftr-400	681	11	)	)	PUNCT
ftr-400	681	12	;	;	PUNCT
ftr-400	681	13	see	see	VERB
ftr-400	681	14	also	also	ADV
ftr-400	681	15	mclure	mclure	NOUN
ftr-400	681	16	&	&	CCONJ
ftr-400	681	17	hellerstein	hellerstein	PROPN
ftr-400	681	18	,	,	PUNCT
ftr-400	681	19	supra	supra	PROPN
ftr-400	681	20	note	note	PROPN
ftr-400	681	21	29	29	NUM
ftr-400	681	22	,	,	PUNCT
ftr-400	681	23	at	at	ADP
ftr-400	681	24	730	730	NUM
ftr-400	681	25	(	(	PUNCT
ftr-400	681	26	describing	describe	VERB
ftr-400	681	27	the	the	DET
ftr-400	681	28	case	case	NOUN
ftr-400	681	29	for	for	ADP
ftr-400	681	30	exempting	exempt	VERB
ftr-400	681	31	internet	internet	NOUN
ftr-400	681	32	access	access	NOUN
ftr-400	681	33	by	by	ADP
ftr-400	681	34	households	household	NOUN
ftr-400	681	35	as	as	ADV
ftr-400	681	36	weak	weak	ADJ
ftr-400	681	37	)	)	PUNCT
ftr-400	681	38	.	.	PUNCT
ftr-400	682	1	139	139	NUM
ftr-400	682	2	.	.	PUNCT
ftr-400	683	1	cox	cox	PROPN
ftr-400	683	2	internet	internet	PROPN
ftr-400	683	3	tax	tax	PROPN
ftr-400	683	4	moratorium	moratorium	PROPN
ftr-400	683	5	bill	bill	PROPN
ftr-400	683	6	signed	sign	VERB
ftr-400	683	7	into	into	ADP
ftr-400	683	8	law	law	NOUN
ftr-400	683	9	at	at	ADP
ftr-400	683	10	white	white	PROPN
ftr-400	683	11	house	house	PROPN
ftr-400	683	12	,	,	PUNCT
ftr-400	683	13	st	st	PROPN
ftr-400	683	14	.	.	PROPN
ftr-400	683	15	news	news	PROPN
ftr-400	683	16	serv	serv	PROPN
ftr-400	683	17	.	.	PUNCT
ftr-400	683	18	,	,	PUNCT
ftr-400	683	19	dec	dec	PROPN
ftr-400	683	20	.	.	PROPN
ftr-400	683	21	6	6	NUM
ftr-400	683	22	,	,	PUNCT
ftr-400	683	23	2004	2004	NUM
ftr-400	683	24	.	.	PUNCT
ftr-400	684	1	the	the	DET
ftr-400	684	2	new	new	ADJ
ftr-400	684	3	law	law	NOUN
ftr-400	684	4	allows	allow	VERB
ftr-400	684	5	states	state	NOUN
ftr-400	684	6	that	that	PRON
ftr-400	684	7	enacted	enact	VERB
ftr-400	684	8	taxes	taxis	NOUN
ftr-400	684	9	on	on	ADP
ftr-400	684	10	internet	internet	NOUN
ftr-400	684	11	access	access	NOUN
ftr-400	684	12	prior	prior	ADV
ftr-400	684	13	to	to	ADP
ftr-400	684	14	october	october	PROPN
ftr-400	684	15	1998	1998	NUM
ftr-400	684	16	,	,	PUNCT
ftr-400	684	17	to	to	PART
ftr-400	684	18	continue	continue	VERB
ftr-400	684	19	to	to	PART
ftr-400	684	20	have	have	VERB
ftr-400	684	21	such	such	ADJ
ftr-400	684	22	authority	authority	NOUN
ftr-400	684	23	,	,	PUNCT
ftr-400	684	24	except	except	SCONJ
ftr-400	684	25	for	for	ADP
ftr-400	684	26	wisconsin	wisconsin	PROPN
ftr-400	684	27	�	�	PROPN
ftr-400	684	28	s	s	PART
ftr-400	684	29	another	another	DET
ftr-400	684	30	congressional	congressional	ADJ
ftr-400	684	31	intrusion	intrusion	NOUN
ftr-400	684	32	on	on	ADP
ftr-400	684	33	state	state	NOUN
ftr-400	684	34	tax	tax	NOUN
ftr-400	684	35	sovereignty	sovereignty	NOUN
ftr-400	684	36	has	have	AUX
ftr-400	684	37	been	be	AUX
ftr-400	684	38	with	with	ADP
ftr-400	684	39	respect	respect	NOUN
ftr-400	684	40	to	to	ADP
ftr-400	684	41	taxation	taxation	NOUN
ftr-400	684	42	of	of	ADP
ftr-400	684	43	internet	internet	NOUN
ftr-400	684	44	access	access	NOUN
ftr-400	684	45	.	.	PUNCT
ftr-400	685	1	the	the	DET
ftr-400	685	2	internet	internet	NOUN
ftr-400	685	3	tax	tax	NOUN
ftr-400	685	4	freedom	freedom	NOUN
ftr-400	685	5	act	act	NOUN
ftr-400	685	6	(	(	PUNCT
ftr-400	685	7	itfa	itfa	ADJ
ftr-400	685	8	)	)	PUNCT
ftr-400	685	9	was	be	AUX
ftr-400	685	10	originally	originally	ADV
ftr-400	685	11	enacted	enact	VERB
ftr-400	685	12	in	in	ADP
ftr-400	685	13	1998.133	1998.133	NUM
ftr-400	685	14	congress	congress	PROPN
ftr-400	685	15	�	�	PROPN
ftr-400	685	16	s	s	PART
ftr-400	685	17	exercise	exercise	NOUN
ftr-400	685	18	of	of	ADP
ftr-400	685	19	its	its	PRON
ftr-400	685	20	commerce	commerce	NOUN
ftr-400	685	21	clause	clause	NOUN
ftr-400	685	22	powers	power	NOUN
ftr-400	685	23	in	in	ADP
ftr-400	685	24	legislating	legislate	VERB
ftr-400	685	25	against	against	ADP
ftr-400	685	26	state	state	NOUN
ftr-400	685	27	and	and	CCONJ
ftr-400	685	28	local	local	ADJ
ftr-400	685	29	government	government	NOUN
ftr-400	685	30	interference	interference	NOUN
ftr-400	685	31	with	with	ADP
ftr-400	685	32	interstate	interstate	ADJ
ftr-400	685	33	commerce	commerce	NOUN
ftr-400	685	34	on	on	ADP
ftr-400	685	35	the	the	DET
ftr-400	685	36	internet	internet	NOUN
ftr-400	685	37	or	or	CCONJ
ftr-400	685	38	related	relate	VERB
ftr-400	685	39	services	service	NOUN
ftr-400	685	40	has	have	AUX
ftr-400	685	41	cost	cost	VERB
ftr-400	685	42	the	the	DET
ftr-400	685	43	states	state	NOUN
ftr-400	685	44	billions	billion	NOUN
ftr-400	685	45	in	in	ADP
ftr-400	685	46	foregone	foregone	NOUN
ftr-400	685	47	revenues.134	revenues.134	VERB
ftr-400	685	48	the	the	DET
ftr-400	685	49	itfa	itfa	ADJ
ftr-400	685	50	only	only	ADV
ftr-400	685	51	grandfathered	grandfathere	VERB
ftr-400	685	52	the	the	DET
ftr-400	685	53	ten	ten	NUM
ftr-400	685	54	states	state	NOUN
ftr-400	685	55	that	that	PRON
ftr-400	685	56	were	be	AUX
ftr-400	685	57	already	already	ADV
ftr-400	685	58	imposing	impose	VERB
ftr-400	685	59	a	a	DET
ftr-400	685	60	tax	tax	NOUN
ftr-400	685	61	on	on	ADP
ftr-400	685	62	internet	internet	NOUN
ftr-400	685	63	access	access	NOUN
ftr-400	685	64	at	at	ADP
ftr-400	685	65	the	the	DET
ftr-400	685	66	time	time	NOUN
ftr-400	685	67	of	of	ADP
ftr-400	685	68	initial	initial	ADJ
ftr-400	685	69	passage.135	passage.135	NOUN
ftr-400	685	70	the	the	DET
ftr-400	685	71	act	act	NOUN
ftr-400	685	72	also	also	ADV
ftr-400	685	73	imposed	impose	VERB
ftr-400	685	74	a	a	DET
ftr-400	685	75	three	three	NUM
ftr-400	685	76	-	-	PUNCT
ftr-400	685	77	year	year	NOUN
ftr-400	685	78	moratorium	moratorium	NOUN
ftr-400	685	79	on	on	ADP
ftr-400	685	80	new	new	ADJ
ftr-400	685	81	or	or	CCONJ
ftr-400	685	82	discriminatory	discriminatory	ADJ
ftr-400	685	83	state	state	NOUN
ftr-400	685	84	and	and	CCONJ
ftr-400	685	85	local	local	ADJ
ftr-400	685	86	taxes	taxis	NOUN
ftr-400	685	87	on	on	ADP
ftr-400	685	88	electronic	electronic	ADJ
ftr-400	685	89	commerce	commerce	NOUN
ftr-400	685	90	that	that	PRON
ftr-400	685	91	was	be	AUX
ftr-400	685	92	extended	extend	VERB
ftr-400	685	93	for	for	ADP
ftr-400	685	94	two	two	NUM
ftr-400	685	95	years	year	NOUN
ftr-400	685	96	in	in	ADP
ftr-400	685	97	november	november	PROPN
ftr-400	685	98	2001	2001	NUM
ftr-400	685	99	and	and	CCONJ
ftr-400	685	100	expired	expire	VERB
ftr-400	685	101	in	in	ADP
ftr-400	685	102	2003.136	2003.136	NUM
ftr-400	685	103	on	on	ADP
ftr-400	685	104	december	december	PROPN
ftr-400	685	105	3	3	NUM
ftr-400	685	106	,	,	PUNCT
ftr-400	685	107	2004	2004	NUM
ftr-400	685	108	,	,	PUNCT
ftr-400	685	109	the	the	DET
ftr-400	685	110	president	president	NOUN
ftr-400	685	111	signed	sign	VERB
ftr-400	685	112	the	the	DET
ftr-400	685	113	internet	internet	NOUN
ftr-400	685	114	tax	tax	NOUN
ftr-400	685	115	nondiscrimination	nondiscrimination	PROPN
ftr-400	685	116	act	act	NOUN
ftr-400	685	117	(	(	PUNCT
ftr-400	685	118	itna	itna	PROPN
ftr-400	685	119	)	)	PUNCT
ftr-400	685	120	.	.	PUNCT
ftr-400	686	1	this	this	DET
ftr-400	686	2	act	act	NOUN
ftr-400	686	3	broadens	broaden	VERB
ftr-400	686	4	the	the	DET
ftr-400	686	5	definition	definition	NOUN
ftr-400	686	6	of	of	ADP
ftr-400	686	7	internet	internet	NOUN
ftr-400	686	8	access	access	NOUN
ftr-400	686	9	and	and	CCONJ
ftr-400	686	10	retroactively	retroactively	ADV
ftr-400	686	11	extends	extend	VERB
ftr-400	686	12	the	the	DET
ftr-400	686	13	moratorium	moratorium	NOUN
ftr-400	686	14	through	through	ADP
ftr-400	686	15	november	november	PROPN
ftr-400	686	16	2007.137	2007.137	NUM
ftr-400	686	17	itna	itna	NOUN
ftr-400	686	18	also	also	ADV
ftr-400	686	19	redefines	redefine	VERB
ftr-400	686	20	�	�	NOUN
ftr-400	686	21	tax	tax	NOUN
ftr-400	686	22	on	on	ADP
ftr-400	686	23	internet	internet	NOUN
ftr-400	686	24	access	access	NOUN
ftr-400	686	25	�	�	PROPN
ftr-400	686	26	to	to	PART
ftr-400	686	27	include	include	VERB
ftr-400	686	28	any	any	DET
ftr-400	686	29	tax	tax	NOUN
ftr-400	686	30	on	on	ADP
ftr-400	686	31	internet	internet	NOUN
ftr-400	686	32	access	access	NOUN
ftr-400	686	33	,	,	PUNCT
ftr-400	686	34	�	�	PROPN
ftr-400	686	35	regardless	regardless	ADV
ftr-400	686	36	of	of	ADP
ftr-400	686	37	whether	whether	SCONJ
ftr-400	686	38	such	such	ADJ
ftr-400	686	39	tax	tax	NOUN
ftr-400	686	40	is	be	AUX
ftr-400	686	41	imposed	impose	VERB
ftr-400	686	42	on	on	ADP
ftr-400	686	43	a	a	DET
ftr-400	686	44	provider	provider	NOUN
ftr-400	686	45	of	of	ADP
ftr-400	686	46	internet	internet	NOUN
ftr-400	686	47	access	access	NOUN
ftr-400	686	48	or	or	CCONJ
ftr-400	686	49	a	a	DET
ftr-400	686	50	buyer	buyer	NOUN
ftr-400	686	51	of	of	ADP
ftr-400	686	52	internet	internet	NOUN
ftr-400	686	53	access	access	NOUN
ftr-400	686	54	and	and	CCONJ
ftr-400	686	55	regardless	regardless	ADV
ftr-400	686	56	of	of	ADP
ftr-400	686	57	the	the	DET
ftr-400	686	58	terminology	terminology	NOUN
ftr-400	686	59	used	use	VERB
ftr-400	686	60	to	to	PART
ftr-400	686	61	describe	describe	VERB
ftr-400	686	62	the	the	DET
ftr-400	686	63	tax.	tax.	NUM
ftr-400	686	64	�	�	NOUN
ftr-400	686	65	138	138	NUM
ftr-400	686	66	this	this	DET
ftr-400	686	67	broader	broad	ADJ
ftr-400	686	68	definition	definition	NOUN
ftr-400	686	69	prevents	prevent	VERB
ftr-400	686	70	states	state	NOUN
ftr-400	686	71	from	from	ADP
ftr-400	686	72	taxing	tax	VERB
ftr-400	686	73	dsl	dsl	ADJ
ftr-400	686	74	,	,	PUNCT
ftr-400	686	75	cable	cable	NOUN
ftr-400	686	76	,	,	PUNCT
ftr-400	686	77	satellite	satellite	NOUN
ftr-400	686	78	,	,	PUNCT
ftr-400	686	79	or	or	CCONJ
ftr-400	686	80	wireless	wireless	ADJ
ftr-400	686	81	internet	internet	NOUN
ftr-400	686	82	access.139	access.139	ADV
ftr-400	686	83	the	the	DET
ftr-400	686	84	states	state	NOUN
ftr-400	686	85	are	be	AUX
ftr-400	686	86	asserting	assert	VERB
ftr-400	686	87	that	that	SCONJ
ftr-400	686	88	this	this	DET
ftr-400	686	89	70	70	NUM
ftr-400	686	90	florida	florida	PROPN
ftr-400	686	91	tax	tax	NOUN
ftr-400	686	92	review	review	NOUN
ftr-400	686	93	[	[	X
ftr-400	686	94	vol.7:2	vol.7:2	X
ftr-400	686	95	tax	tax	NOUN
ftr-400	686	96	on	on	ADP
ftr-400	686	97	the	the	DET
ftr-400	686	98	internet	internet	NOUN
ftr-400	686	99	.	.	PUNCT
ftr-400	687	1	telephone	telephone	NOUN
ftr-400	687	2	interview	interview	NOUN
ftr-400	687	3	with	with	ADP
ftr-400	687	4	thad	thad	PROPN
ftr-400	687	5	bingle	bingle	PROPN
ftr-400	687	6	,	,	PUNCT
ftr-400	687	7	majority	majority	NOUN
ftr-400	687	8	counsel	counsel	NOUN
ftr-400	687	9	,	,	PUNCT
ftr-400	687	10	house	house	PROPN
ftr-400	687	11	judiciary	judiciary	PROPN
ftr-400	687	12	committee	committee	PROPN
ftr-400	687	13	(	(	PUNCT
ftr-400	687	14	dec	dec	PROPN
ftr-400	687	15	.	.	PROPN
ftr-400	687	16	13	13	NUM
ftr-400	687	17	,	,	PUNCT
ftr-400	687	18	2004	2004	NUM
ftr-400	687	19	)	)	PUNCT
ftr-400	687	20	.	.	PUNCT
ftr-400	688	1	wisconsin	wisconsin	PROPN
ftr-400	688	2	�	�	PROPN
ftr-400	688	3	s	s	PART
ftr-400	688	4	tax	tax	NOUN
ftr-400	688	5	,	,	PUNCT
ftr-400	688	6	which	which	PRON
ftr-400	688	7	was	be	AUX
ftr-400	688	8	enacted	enact	VERB
ftr-400	688	9	in	in	ADP
ftr-400	688	10	1991	1991	NUM
ftr-400	688	11	,	,	PUNCT
ftr-400	688	12	will	will	AUX
ftr-400	688	13	not	not	PART
ftr-400	688	14	be	be	AUX
ftr-400	688	15	grandfathered	grandfathere	VERB
ftr-400	688	16	after	after	ADP
ftr-400	688	17	nov	nov	PROPN
ftr-400	688	18	.	.	PROPN
ftr-400	688	19	1	1	NUM
ftr-400	688	20	,	,	PUNCT
ftr-400	688	21	2006	2006	NUM
ftr-400	688	22	.	.	PUNCT
ftr-400	689	1	press	press	NOUN
ftr-400	689	2	release	release	NOUN
ftr-400	689	3	,	,	PUNCT
ftr-400	689	4	congressman	congressman	PROPN
ftr-400	689	5	f.	f.	PROPN
ftr-400	689	6	james	james	PROPN
ftr-400	689	7	sensenbrenner	sensenbrenner	PROPN
ftr-400	689	8	,	,	PUNCT
ftr-400	689	9	jr	jr	PROPN
ftr-400	689	10	.	.	PROPN
ftr-400	689	11	sensenbrenner	sensenbrenner	PROPN
ftr-400	689	12	provision	provision	NOUN
ftr-400	689	13	eliminates	eliminate	VERB
ftr-400	689	14	internet	internet	NOUN
ftr-400	689	15	taxes	taxis	NOUN
ftr-400	689	16	for	for	ADP
ftr-400	689	17	wisconsin	wisconsin	PROPN
ftr-400	689	18	(	(	PUNCT
ftr-400	689	19	nov	nov	PROPN
ftr-400	689	20	.	.	PROPN
ftr-400	689	21	19	19	NUM
ftr-400	689	22	,	,	PUNCT
ftr-400	689	23	2004	2004	NUM
ftr-400	689	24	)	)	PUNCT
ftr-400	690	1	[	[	X
ftr-400	690	2	hereinafter	hereinafter	NOUN
ftr-400	690	3	sensenbrenner	sensenbrenner	NOUN
ftr-400	690	4	release	release	PROPN
ftr-400	690	5	]	]	PUNCT
ftr-400	690	6	.	.	PUNCT
ftr-400	691	1	140	140	NUM
ftr-400	691	2	.	.	PUNCT
ftr-400	692	1	karen	karen	PROPN
ftr-400	692	2	setze	setze	PROPN
ftr-400	692	3	,	,	PUNCT
ftr-400	692	4	u.s	u.s	PROPN
ftr-400	692	5	.	.	PROPN
ftr-400	692	6	house	house	PROPN
ftr-400	692	7	votes	vote	NOUN
ftr-400	692	8	to	to	PART
ftr-400	692	9	extend	extend	VERB
ftr-400	692	10	moratorium	moratorium	NOUN
ftr-400	692	11	on	on	ADP
ftr-400	692	12	internet	internet	NOUN
ftr-400	692	13	access	access	NOUN
ftr-400	692	14	taxes	taxis	NOUN
ftr-400	692	15	until	until	ADP
ftr-400	692	16	2007	2007	NUM
ftr-400	692	17	,	,	PUNCT
ftr-400	692	18	34	34	NUM
ftr-400	692	19	st	st	PROPN
ftr-400	692	20	.	.	PROPN
ftr-400	692	21	tax	tax	PROPN
ftr-400	692	22	notes	note	NOUN
ftr-400	692	23	564	564	NUM
ftr-400	692	24	,	,	PUNCT
ftr-400	692	25	564	564	NUM
ftr-400	692	26	(	(	PUNCT
ftr-400	692	27	2004	2004	NUM
ftr-400	692	28	)	)	PUNCT
ftr-400	692	29	.	.	PUNCT
ftr-400	693	1	wisconsin	wisconsin	PROPN
ftr-400	693	2	alone	alone	ADV
ftr-400	693	3	collected	collect	VERB
ftr-400	693	4	an	an	DET
ftr-400	693	5	estimated	estimate	VERB
ftr-400	693	6	$	$	SYM
ftr-400	693	7	24.3	24.3	NUM
ftr-400	693	8	million	million	NUM
ftr-400	693	9	in	in	ADP
ftr-400	693	10	revenue	revenue	NOUN
ftr-400	693	11	from	from	ADP
ftr-400	693	12	its	its	PRON
ftr-400	693	13	internet	internet	NOUN
ftr-400	693	14	access	access	NOUN
ftr-400	693	15	tax	tax	NOUN
ftr-400	693	16	in	in	ADP
ftr-400	693	17	2002	2002	NUM
ftr-400	693	18	.	.	PUNCT
ftr-400	694	1	sensenbrenner	sensenbrenner	PROPN
ftr-400	694	2	release	release	PROPN
ftr-400	694	3	,	,	PUNCT
ftr-400	694	4	supra	supra	PROPN
ftr-400	694	5	note	note	NOUN
ftr-400	694	6	139	139	NUM
ftr-400	694	7	.	.	PUNCT
ftr-400	694	8	141	141	NUM
ftr-400	694	9	.	.	PUNCT
ftr-400	695	1	cbo	cbo	PROPN
ftr-400	695	2	rep	rep	PROPN
ftr-400	695	3	.	.	PROPN
ftr-400	695	4	s.150	s.150	PROPN
ftr-400	695	5	internet	internet	NOUN
ftr-400	695	6	tax	tax	NOUN
ftr-400	695	7	nondiscrimination	nondiscrimination	PROPN
ftr-400	695	8	act	act	NOUN
ftr-400	695	9	(	(	PUNCT
ftr-400	695	10	sept	sept	PROPN
ftr-400	695	11	.	.	PROPN
ftr-400	695	12	9	9	NUM
ftr-400	695	13	,	,	PUNCT
ftr-400	695	14	2003	2003	NUM
ftr-400	695	15	)	)	PUNCT
ftr-400	695	16	.	.	PUNCT
ftr-400	696	1	142	142	NUM
ftr-400	696	2	.	.	PUNCT
ftr-400	697	1	passage	passage	NOUN
ftr-400	697	2	of	of	ADP
ftr-400	697	3	internet	internet	NOUN
ftr-400	697	4	tax	tax	NOUN
ftr-400	697	5	bill	bill	NOUN
ftr-400	697	6	hailed	hail	VERB
ftr-400	697	7	as	as	ADP
ftr-400	697	8	victory	victory	NOUN
ftr-400	697	9	for	for	ADP
ftr-400	697	10	broadband	broadband	NOUN
ftr-400	697	11	,	,	PUNCT
ftr-400	697	12	telecommunications	telecommunications	NOUN
ftr-400	697	13	reporter	reporter	NOUN
ftr-400	697	14	,	,	PUNCT
ftr-400	697	15	dec	dec	PROPN
ftr-400	697	16	.	.	PROPN
ftr-400	697	17	15	15	NUM
ftr-400	697	18	,	,	PUNCT
ftr-400	697	19	2004	2004	NUM
ftr-400	697	20	.	.	PUNCT
ftr-400	698	1	143	143	NUM
ftr-400	698	2	.	.	PUNCT
ftr-400	699	1	mark	mark	PROPN
ftr-400	699	2	c.	c.	PROPN
ftr-400	699	3	alexander	alexander	PROPN
ftr-400	699	4	,	,	PUNCT
ftr-400	699	5	campaign	campaign	NOUN
ftr-400	699	6	finance	finance	NOUN
ftr-400	699	7	reform	reform	NOUN
ftr-400	699	8	:	:	PUNCT
ftr-400	699	9	central	central	ADJ
ftr-400	699	10	meaning	meaning	NOUN
ftr-400	699	11	and	and	CCONJ
ftr-400	699	12	a	a	DET
ftr-400	699	13	new	new	ADJ
ftr-400	699	14	approach	approach	NOUN
ftr-400	699	15	,	,	PUNCT
ftr-400	699	16	60	60	NUM
ftr-400	699	17	wash	wash	NOUN
ftr-400	699	18	.	.	PUNCT
ftr-400	699	19	&	&	CCONJ
ftr-400	699	20	lee	lee	PROPN
ftr-400	699	21	l.	l.	PROPN
ftr-400	699	22	rev	rev	PROPN
ftr-400	699	23	.	.	PROPN
ftr-400	699	24	767	767	NUM
ftr-400	699	25	,	,	PUNCT
ftr-400	699	26	811	811	NUM
ftr-400	699	27	(	(	PUNCT
ftr-400	699	28	2003	2003	NUM
ftr-400	699	29	)	)	PUNCT
ftr-400	699	30	.	.	PUNCT
ftr-400	700	1	144	144	NUM
ftr-400	700	2	.	.	PUNCT
ftr-400	701	1	i	i	PRON
ftr-400	701	2	d.	d.	PROPN
ftr-400	701	3	at	at	ADP
ftr-400	701	4	812	812	NUM
ftr-400	701	5	.	.	PUNCT
ftr-400	701	6	145	145	NUM
ftr-400	701	7	.	.	PUNCT
ftr-400	702	1	i	i	PRON
ftr-400	702	2	have	have	AUX
ftr-400	702	3	previously	previously	ADV
ftr-400	702	4	recommended	recommend	VERB
ftr-400	702	5	eliminating	eliminate	VERB
ftr-400	702	6	the	the	DET
ftr-400	702	7	$	$	SYM
ftr-400	702	8	50	50	NUM
ftr-400	702	9	million	million	NUM
ftr-400	702	10	threshold	threshold	NOUN
ftr-400	702	11	of	of	ADP
ftr-400	702	12	the	the	DET
ftr-400	702	13	unfunded	unfunded	ADJ
ftr-400	702	14	mandates	mandate	NOUN
ftr-400	702	15	reform	reform	PROPN
ftr-400	702	16	act	act	PROPN
ftr-400	702	17	(	(	PUNCT
ftr-400	702	18	umra	umra	NOUN
ftr-400	702	19	)	)	PUNCT
ftr-400	702	20	for	for	ADP
ftr-400	702	21	legislation	legislation	NOUN
ftr-400	702	22	that	that	PRON
ftr-400	702	23	prohibits	prohibit	VERB
ftr-400	702	24	states	state	NOUN
ftr-400	702	25	from	from	ADP
ftr-400	702	26	raising	raise	VERB
ftr-400	702	27	revenue	revenue	NOUN
ftr-400	702	28	.	.	PUNCT
ftr-400	703	1	my	my	PRON
ftr-400	703	2	hope	hope	NOUN
ftr-400	703	3	was	be	AUX
ftr-400	703	4	that	that	SCONJ
ftr-400	703	5	this	this	DET
ftr-400	703	6	new	new	ADJ
ftr-400	703	7	procedural	procedural	ADJ
ftr-400	703	8	hurdle	hurdle	NOUN
ftr-400	703	9	would	would	AUX
ftr-400	703	10	ensure	ensure	VERB
ftr-400	703	11	that	that	SCONJ
ftr-400	703	12	the	the	DET
ftr-400	703	13	states	state	NOUN
ftr-400	703	14	receive	receive	VERB
ftr-400	703	15	heightened	heightened	ADJ
ftr-400	703	16	protection	protection	NOUN
ftr-400	703	17	in	in	ADP
ftr-400	703	18	the	the	DET
ftr-400	703	19	federal	federal	ADJ
ftr-400	703	20	legislative	legislative	ADJ
ftr-400	703	21	process	process	NOUN
ftr-400	703	22	from	from	ADP
ftr-400	703	23	congressional	congressional	ADJ
ftr-400	703	24	intrusion	intrusion	NOUN
ftr-400	703	25	on	on	ADP
ftr-400	703	26	state	state	NOUN
ftr-400	703	27	tax	tax	NOUN
ftr-400	703	28	sovereignty	sovereignty	NOUN
ftr-400	703	29	.	.	PUNCT
ftr-400	704	1	the	the	DET
ftr-400	704	2	threat	threat	NOUN
ftr-400	704	3	of	of	ADP
ftr-400	704	4	a	a	DET
ftr-400	704	5	recorded	record	VERB
ftr-400	704	6	vote	vote	NOUN
ftr-400	704	7	on	on	ADP
ftr-400	704	8	whether	whether	SCONJ
ftr-400	704	9	to	to	PART
ftr-400	704	10	impose	impose	VERB
ftr-400	704	11	legislation	legislation	NOUN
ftr-400	704	12	will	will	AUX
ftr-400	704	13	cost	cost	VERB
ftr-400	704	14	state	state	NOUN
ftr-400	704	15	and	and	CCONJ
ftr-400	704	16	local	local	ADJ
ftr-400	704	17	government	government	NOUN
ftr-400	704	18	billions	billion	NOUN
ftr-400	704	19	in	in	ADP
ftr-400	704	20	lost	lose	VERB
ftr-400	704	21	revenues.140	revenues.140	PROPN
ftr-400	704	22	the	the	DET
ftr-400	704	23	congressional	congressional	ADJ
ftr-400	704	24	budget	budget	NOUN
ftr-400	704	25	office	office	NOUN
ftr-400	704	26	estimates	estimate	VERB
ftr-400	704	27	that	that	SCONJ
ftr-400	704	28	repealing	repeal	VERB
ftr-400	704	29	the	the	DET
ftr-400	704	30	grandfather	grandfather	ADJ
ftr-400	704	31	clause	clause	NOUN
ftr-400	704	32	could	could	AUX
ftr-400	704	33	cost	cost	VERB
ftr-400	704	34	states	state	NOUN
ftr-400	704	35	at	at	ADP
ftr-400	704	36	least	least	ADV
ftr-400	704	37	$	$	SYM
ftr-400	704	38	80	80	NUM
ftr-400	704	39	million	million	NUM
ftr-400	704	40	to	to	PART
ftr-400	704	41	$	$	SYM
ftr-400	704	42	120	120	NUM
ftr-400	704	43	million	million	NUM
ftr-400	704	44	per	per	ADP
ftr-400	704	45	year.141	year.141	PROPN
ftr-400	704	46	this	this	DET
ftr-400	704	47	estimate	estimate	NOUN
ftr-400	704	48	,	,	PUNCT
ftr-400	704	49	however	however	ADV
ftr-400	704	50	,	,	PUNCT
ftr-400	704	51	does	do	AUX
ftr-400	704	52	not	not	PART
ftr-400	704	53	consider	consider	VERB
ftr-400	704	54	the	the	DET
ftr-400	704	55	amount	amount	NOUN
ftr-400	704	56	of	of	ADP
ftr-400	704	57	revenue	revenue	NOUN
ftr-400	704	58	lost	lose	VERB
ftr-400	704	59	to	to	ADP
ftr-400	704	60	the	the	DET
ftr-400	704	61	other	other	ADJ
ftr-400	704	62	states	state	NOUN
ftr-400	704	63	that	that	PRON
ftr-400	704	64	are	be	AUX
ftr-400	704	65	unable	unable	ADJ
ftr-400	704	66	to	to	PART
ftr-400	704	67	currently	currently	ADV
ftr-400	704	68	tax	tax	VERB
ftr-400	704	69	the	the	DET
ftr-400	704	70	internet	internet	NOUN
ftr-400	704	71	.	.	PUNCT
ftr-400	705	1	the	the	DET
ftr-400	705	2	itna	itna	PROPN
ftr-400	705	3	is	be	AUX
ftr-400	705	4	the	the	DET
ftr-400	705	5	result	result	NOUN
ftr-400	705	6	of	of	ADP
ftr-400	705	7	fierce	fierce	ADJ
ftr-400	705	8	lobbying	lobbying	NOUN
ftr-400	705	9	by	by	ADP
ftr-400	705	10	the	the	DET
ftr-400	705	11	telecommunications	telecommunication	NOUN
ftr-400	705	12	industry	industry	NOUN
ftr-400	705	13	.	.	PUNCT
ftr-400	706	1	verizon	verizon	PROPN
ftr-400	706	2	communications	communications	PROPN
ftr-400	706	3	,	,	PUNCT
ftr-400	706	4	inc	inc	PROPN
ftr-400	706	5	.	.	PROPN
ftr-400	706	6	,	,	PUNCT
ftr-400	706	7	the	the	DET
ftr-400	706	8	u.s	u.s	PROPN
ftr-400	706	9	.	.	PROPN
ftr-400	706	10	telecom	telecom	PROPN
ftr-400	706	11	association	association	PROPN
ftr-400	706	12	,	,	PUNCT
ftr-400	706	13	and	and	CCONJ
ftr-400	706	14	the	the	DET
ftr-400	706	15	ctia	ctia	NOUN
ftr-400	706	16	(	(	PUNCT
ftr-400	706	17	former	former	ADJ
ftr-400	706	18	congressman	congressman	PROPN
ftr-400	706	19	largent	largent	PROPN
ftr-400	706	20	�	�	PROPN
ftr-400	706	21	s	s	PART
ftr-400	706	22	company	company	NOUN
ftr-400	706	23	)	)	PUNCT
ftr-400	706	24	touted	tout	VERB
ftr-400	706	25	the	the	DET
ftr-400	706	26	bill	bill	NOUN
ftr-400	706	27	as	as	ADP
ftr-400	706	28	a	a	DET
ftr-400	706	29	victory	victory	NOUN
ftr-400	706	30	for	for	ADP
ftr-400	706	31	the	the	DET
ftr-400	706	32	industry.142	industry.142	NOUN
ftr-400	706	33	additionally	additionally	ADV
ftr-400	706	34	,	,	PUNCT
ftr-400	706	35	senator	senator	PROPN
ftr-400	706	36	george	george	PROPN
ftr-400	706	37	allen	allen	PROPN
ftr-400	706	38	(	(	PUNCT
ftr-400	706	39	r	r	PROPN
ftr-400	706	40	-	-	PUNCT
ftr-400	706	41	va	va	NOUN
ftr-400	706	42	)	)	PUNCT
ftr-400	706	43	,	,	PUNCT
ftr-400	706	44	who	who	PRON
ftr-400	706	45	was	be	AUX
ftr-400	706	46	the	the	DET
ftr-400	706	47	lead	lead	ADJ
ftr-400	706	48	sponsor	sponsor	NOUN
ftr-400	706	49	of	of	ADP
ftr-400	706	50	the	the	DET
ftr-400	706	51	bill	bill	NOUN
ftr-400	706	52	,	,	PUNCT
ftr-400	706	53	represents	represent	VERB
ftr-400	706	54	many	many	ADJ
ftr-400	706	55	internet	internet	NOUN
ftr-400	706	56	and	and	CCONJ
ftr-400	706	57	technology	technology	NOUN
ftr-400	706	58	companies	company	NOUN
ftr-400	706	59	including	include	VERB
ftr-400	706	60	america	america	PROPN
ftr-400	706	61	online	online	PROPN
ftr-400	706	62	.	.	PUNCT
ftr-400	707	1	the	the	DET
ftr-400	707	2	recent	recent	ADJ
ftr-400	707	3	experience	experience	NOUN
ftr-400	707	4	of	of	ADP
ftr-400	707	5	congressional	congressional	ADJ
ftr-400	707	6	intervention	intervention	NOUN
ftr-400	707	7	in	in	ADP
ftr-400	707	8	state	state	NOUN
ftr-400	707	9	tax	tax	NOUN
ftr-400	707	10	sovereignty	sovereignty	NOUN
ftr-400	707	11	as	as	SCONJ
ftr-400	707	12	demonstrated	demonstrate	VERB
ftr-400	707	13	by	by	ADP
ftr-400	707	14	the	the	DET
ftr-400	707	15	source	source	NOUN
ftr-400	707	16	tax	tax	NOUN
ftr-400	707	17	act	act	NOUN
ftr-400	707	18	and	and	CCONJ
ftr-400	707	19	the	the	DET
ftr-400	707	20	internet	internet	NOUN
ftr-400	707	21	tax	tax	NOUN
ftr-400	707	22	nondiscrimination	nondiscrimination	PROPN
ftr-400	707	23	act	act	NOUN
ftr-400	707	24	lead	lead	VERB
ftr-400	707	25	me	i	PRON
ftr-400	707	26	to	to	PART
ftr-400	707	27	prefer	prefer	VERB
ftr-400	707	28	judicial	judicial	ADJ
ftr-400	707	29	oversight	oversight	NOUN
ftr-400	707	30	rather	rather	ADV
ftr-400	707	31	than	than	ADP
ftr-400	707	32	legislative	legislative	ADJ
ftr-400	707	33	intervention	intervention	NOUN
ftr-400	707	34	with	with	ADP
ftr-400	707	35	respect	respect	NOUN
ftr-400	707	36	to	to	ADP
ftr-400	707	37	the	the	DET
ftr-400	707	38	united	united	PROPN
ftr-400	707	39	states	states	PROPN
ftr-400	707	40	when	when	SCONJ
ftr-400	707	41	protection	protection	NOUN
ftr-400	707	42	from	from	ADP
ftr-400	707	43	tax	tax	NOUN
ftr-400	707	44	discrimination	discrimination	NOUN
ftr-400	707	45	is	be	AUX
ftr-400	707	46	required	require	VERB
ftr-400	707	47	.	.	PUNCT
ftr-400	708	1	unfortunately	unfortunately	ADV
ftr-400	708	2	,	,	PUNCT
ftr-400	708	3	at	at	ADP
ftr-400	708	4	this	this	DET
ftr-400	708	5	point	point	NOUN
ftr-400	708	6	in	in	ADP
ftr-400	708	7	american	american	PROPN
ftr-400	708	8	history	history	NOUN
ftr-400	708	9	�	�	PROPN
ftr-400	708	10	the	the	DET
ftr-400	708	11	few	few	ADJ
ftr-400	708	12	maintain	maintain	VERB
ftr-400	708	13	a	a	DET
ftr-400	708	14	disproportionate	disproportionate	ADJ
ftr-400	708	15	sway	sway	NOUN
ftr-400	708	16	over	over	ADP
ftr-400	708	17	elected	elect	VERB
ftr-400	708	18	representatives	representative	NOUN
ftr-400	708	19	.	.	PUNCT
ftr-400	708	20	.	.	PUNCT
ftr-400	708	21	.	.	PUNCT
ftr-400	708	22	.	.	PUNCT
ftr-400	709	1	�	�	PROPN
ftr-400	709	2	143	143	PROPN
ftr-400	709	3	professor	professor	NOUN
ftr-400	709	4	alexander	alexander	NOUN
ftr-400	709	5	goes	go	VERB
ftr-400	709	6	on	on	ADP
ftr-400	709	7	to	to	PART
ftr-400	709	8	point	point	VERB
ftr-400	709	9	out	out	ADP
ftr-400	709	10	that	that	DET
ftr-400	709	11	�	�	PROPN
ftr-400	709	12	[	[	X
ftr-400	709	13	t]he	t]he	ADJ
ftr-400	709	14	will	will	AUX
ftr-400	709	15	of	of	ADP
ftr-400	709	16	the	the	DET
ftr-400	709	17	people	people	NOUN
ftr-400	709	18	is	be	AUX
ftr-400	709	19	not	not	PART
ftr-400	709	20	done	do	VERB
ftr-400	709	21	because	because	SCONJ
ftr-400	709	22	of	of	ADP
ftr-400	709	23	the	the	DET
ftr-400	709	24	influence	influence	NOUN
ftr-400	709	25	of	of	ADP
ftr-400	709	26	lobbyists	lobbyist	NOUN
ftr-400	709	27	,	,	PUNCT
ftr-400	709	28	pacs	pac	NOUN
ftr-400	709	29	,	,	PUNCT
ftr-400	709	30	and	and	CCONJ
ftr-400	709	31	others	other	NOUN
ftr-400	709	32	who	who	PRON
ftr-400	709	33	control	control	VERB
ftr-400	709	34	large	large	ADJ
ftr-400	709	35	sums	sum	NOUN
ftr-400	709	36	of	of	ADP
ftr-400	709	37	campaign	campaign	NOUN
ftr-400	709	38	cash.	cash.	NOUN
ftr-400	709	39	�	�	PROPN
ftr-400	709	40	144	144	NUM
ftr-400	709	41	unlike	unlike	ADP
ftr-400	709	42	the	the	DET
ftr-400	709	43	council	council	NOUN
ftr-400	709	44	of	of	ADP
ftr-400	709	45	ministers	minister	NOUN
ftr-400	709	46	,	,	PUNCT
ftr-400	709	47	congress	congress	PROPN
ftr-400	709	48	does	do	AUX
ftr-400	709	49	not	not	PART
ftr-400	709	50	represent	represent	VERB
ftr-400	709	51	the	the	DET
ftr-400	709	52	states	state	NOUN
ftr-400	709	53	and	and	CCONJ
ftr-400	709	54	there	there	PRON
ftr-400	709	55	is	be	VERB
ftr-400	709	56	increasing	increase	VERB
ftr-400	709	57	temptation	temptation	NOUN
ftr-400	709	58	to	to	PART
ftr-400	709	59	enact	enact	VERB
ftr-400	709	60	legislation	legislation	NOUN
ftr-400	709	61	that	that	PRON
ftr-400	709	62	benefits	benefit	VERB
ftr-400	709	63	a	a	DET
ftr-400	709	64	select	select	ADJ
ftr-400	709	65	constituency	constituency	NOUN
ftr-400	709	66	at	at	ADP
ftr-400	709	67	a	a	DET
ftr-400	709	68	revenue	revenue	NOUN
ftr-400	709	69	cost	cost	NOUN
ftr-400	709	70	to	to	ADP
ftr-400	709	71	the	the	DET
ftr-400	709	72	states.145	states.145	NOUN
ftr-400	709	73	congress	congress	PROPN
ftr-400	709	74	is	be	AUX
ftr-400	709	75	causing	cause	VERB
ftr-400	709	76	more	more	ADJ
ftr-400	709	77	harm	harm	NOUN
ftr-400	709	78	than	than	ADP
ftr-400	709	79	good	good	ADJ
ftr-400	709	80	in	in	ADP
ftr-400	709	81	the	the	DET
ftr-400	709	82	name	name	NOUN
ftr-400	709	83	of	of	ADP
ftr-400	709	84	2005	2005	NUM
ftr-400	709	85	]	]	PUNCT
ftr-400	709	86	tax	tax	NOUN
ftr-400	709	87	discrimination	discrimination	NOUN
ftr-400	709	88	71	71	NUM
ftr-400	709	89	an	an	DET
ftr-400	709	90	unfunded	unfunded	ADJ
ftr-400	709	91	mandate	mandate	NOUN
ftr-400	709	92	would	would	AUX
ftr-400	709	93	provide	provide	VERB
ftr-400	709	94	a	a	DET
ftr-400	709	95	meaningful	meaningful	ADJ
ftr-400	709	96	deterrent	deterrent	NOUN
ftr-400	709	97	to	to	ADP
ftr-400	709	98	such	such	ADJ
ftr-400	709	99	legislation	legislation	NOUN
ftr-400	709	100	.	.	PUNCT
ftr-400	710	1	kaye	kaye	PROPN
ftr-400	710	2	,	,	PUNCT
ftr-400	710	3	supra	supra	PROPN
ftr-400	710	4	note	note	PROPN
ftr-400	710	5	126	126	NUM
ftr-400	710	6	,	,	PUNCT
ftr-400	710	7	at	at	ADP
ftr-400	710	8	188	188	NUM
ftr-400	710	9	.	.	PUNCT
ftr-400	710	10	146	146	NUM
ftr-400	710	11	.	.	PUNCT
ftr-400	711	1	see	see	PROPN
ftr-400	711	2	amar	amar	PROPN
ftr-400	711	3	,	,	PUNCT
ftr-400	711	4	supra	supra	PROPN
ftr-400	711	5	note	note	NOUN
ftr-400	711	6	115	115	NUM
ftr-400	711	7	,	,	PUNCT
ftr-400	711	8	at	at	ADP
ftr-400	711	9	1352	1352	NUM
ftr-400	711	10	.	.	PUNCT
ftr-400	712	1	147	147	NUM
ftr-400	712	2	.	.	PUNCT
ftr-400	713	1	the	the	DET
ftr-400	713	2	nice	nice	ADJ
ftr-400	713	3	treaty	treaty	NOUN
ftr-400	713	4	amended	amend	VERB
ftr-400	713	5	ec	ec	PROPN
ftr-400	713	6	treaty	treaty	NOUN
ftr-400	713	7	article	article	NOUN
ftr-400	713	8	221	221	NUM
ftr-400	713	9	to	to	PART
ftr-400	713	10	create	create	VERB
ftr-400	713	11	a	a	DET
ftr-400	713	12	grand	grand	ADJ
ftr-400	713	13	chamber	chamber	NOUN
ftr-400	713	14	of	of	ADP
ftr-400	713	15	judges	judge	NOUN
ftr-400	713	16	that	that	PRON
ftr-400	713	17	could	could	AUX
ftr-400	713	18	customarily	customarily	ADV
ftr-400	713	19	be	be	AUX
ftr-400	713	20	used	use	VERB
ftr-400	713	21	to	to	PART
ftr-400	713	22	avoid	avoid	VERB
ftr-400	713	23	the	the	DET
ftr-400	713	24	burden	burden	NOUN
ftr-400	713	25	of	of	ADP
ftr-400	713	26	plenary	plenary	ADJ
ftr-400	713	27	sessions	session	NOUN
ftr-400	713	28	.	.	PUNCT
ftr-400	714	1	goebel	goebel	NOUN
ftr-400	714	2	supplement	supplement	NOUN
ftr-400	714	3	,	,	PUNCT
ftr-400	714	4	european	european	PROPN
ftr-400	714	5	union	union	PROPN
ftr-400	714	6	law	law	PROPN
ftr-400	714	7	,	,	PUNCT
ftr-400	714	8	supra	supra	PROPN
ftr-400	714	9	note	note	NOUN
ftr-400	714	10	76	76	NUM
ftr-400	714	11	,	,	PUNCT
ftr-400	714	12	at	at	ADP
ftr-400	714	13	32	32	NUM
ftr-400	714	14	-	-	SYM
ftr-400	714	15	33	33	NUM
ftr-400	714	16	.	.	PUNCT
ftr-400	715	1	the	the	DET
ftr-400	715	2	grand	grand	PROPN
ftr-400	715	3	chamber	chamber	PROPN
ftr-400	715	4	will	will	AUX
ftr-400	715	5	initially	initially	ADV
ftr-400	715	6	be	be	AUX
ftr-400	715	7	composed	compose	VERB
ftr-400	715	8	of	of	ADP
ftr-400	715	9	thirteen	thirteen	NUM
ftr-400	715	10	judges	judge	NOUN
ftr-400	715	11	with	with	ADP
ftr-400	715	12	eleven	eleven	NUM
ftr-400	715	13	usually	usually	ADV
ftr-400	715	14	sitting	sit	VERB
ftr-400	715	15	in	in	ADP
ftr-400	715	16	a	a	DET
ftr-400	715	17	proceeding	proceeding	NOUN
ftr-400	715	18	.	.	PUNCT
ftr-400	716	1	i	i	PRON
ftr-400	716	2	d.	d.	PROPN
ftr-400	716	3	148	148	NUM
ftr-400	716	4	.	.	PUNCT
ftr-400	717	1	ec	ec	PROPN
ftr-400	717	2	treaty	treaty	PROPN
ftr-400	717	3	,	,	PUNCT
ftr-400	717	4	supra	supra	PROPN
ftr-400	717	5	note	note	PROPN
ftr-400	717	6	15	15	NUM
ftr-400	717	7	,	,	PUNCT
ftr-400	717	8	arts	art	NOUN
ftr-400	717	9	.	.	PUNCT
ftr-400	718	1	221	221	NUM
ftr-400	718	2	-	-	SYM
ftr-400	718	3	23	23	NUM
ftr-400	718	4	.	.	NOUN
ftr-400	719	1	149	149	NUM
ftr-400	719	2	.	.	PUNCT
ftr-400	720	1	anthony	anthony	PROPN
ftr-400	720	2	arnull	arnull	PROPN
ftr-400	720	3	,	,	PUNCT
ftr-400	720	4	the	the	DET
ftr-400	720	5	european	european	PROPN
ftr-400	720	6	union	union	PROPN
ftr-400	720	7	and	and	CCONJ
ftr-400	720	8	its	its	PRON
ftr-400	720	9	court	court	NOUN
ftr-400	720	10	of	of	ADP
ftr-400	720	11	justice	justice	PROPN
ftr-400	720	12	7	7	NUM
ftr-400	720	13	-	-	SYM
ftr-400	720	14	8	8	NUM
ftr-400	720	15	(	(	PUNCT
ftr-400	720	16	1999	1999	NUM
ftr-400	720	17	)	)	PUNCT
ftr-400	720	18	.	.	PUNCT
ftr-400	721	1	the	the	DET
ftr-400	721	2	opinion	opinion	NOUN
ftr-400	721	3	of	of	ADP
ftr-400	721	4	the	the	DET
ftr-400	721	5	advocate	advocate	ADJ
ftr-400	721	6	general	general	PROPN
ftr-400	721	7	outlines	outline	VERB
ftr-400	721	8	relevant	relevant	ADJ
ftr-400	721	9	facts	fact	NOUN
ftr-400	721	10	and	and	CCONJ
ftr-400	721	11	legislation	legislation	NOUN
ftr-400	721	12	,	,	PUNCT
ftr-400	721	13	further	far	ADV
ftr-400	721	14	analyzes	analyze	VERB
ftr-400	721	15	the	the	DET
ftr-400	721	16	issues	issue	NOUN
ftr-400	721	17	raised	raise	VERB
ftr-400	721	18	and	and	CCONJ
ftr-400	721	19	relevant	relevant	ADJ
ftr-400	721	20	case	case	NOUN
ftr-400	721	21	law	law	NOUN
ftr-400	721	22	,	,	PUNCT
ftr-400	721	23	and	and	CCONJ
ftr-400	721	24	concludes	conclude	VERB
ftr-400	721	25	with	with	ADP
ftr-400	721	26	a	a	DET
ftr-400	721	27	recommendation	recommendation	NOUN
ftr-400	721	28	to	to	ADP
ftr-400	721	29	the	the	DET
ftr-400	721	30	judges	judge	NOUN
ftr-400	721	31	.	.	PUNCT
ftr-400	722	1	while	while	SCONJ
ftr-400	722	2	it	it	PRON
ftr-400	722	3	is	be	AUX
ftr-400	722	4	difficult	difficult	ADJ
ftr-400	722	5	to	to	PART
ftr-400	722	6	determine	determine	VERB
ftr-400	722	7	the	the	DET
ftr-400	722	8	influence	influence	NOUN
ftr-400	722	9	of	of	ADP
ftr-400	722	10	the	the	DET
ftr-400	722	11	advocate	advocate	ADJ
ftr-400	722	12	general	general	NOUN
ftr-400	722	13	on	on	ADP
ftr-400	722	14	the	the	DET
ftr-400	722	15	judgments	judgment	NOUN
ftr-400	722	16	of	of	ADP
ftr-400	722	17	the	the	DET
ftr-400	722	18	court	court	NOUN
ftr-400	722	19	,	,	PUNCT
ftr-400	722	20	most	most	ADJ
ftr-400	722	21	legal	legal	ADJ
ftr-400	722	22	scholars	scholar	NOUN
ftr-400	722	23	believe	believe	VERB
ftr-400	722	24	that	that	SCONJ
ftr-400	722	25	the	the	DET
ftr-400	722	26	advocate	advocate	ADJ
ftr-400	722	27	general	general	PROPN
ftr-400	722	28	�	�	PROPN
ftr-400	722	29	s	s	PART
ftr-400	722	30	opinion	opinion	NOUN
ftr-400	722	31	is	be	AUX
ftr-400	722	32	helpful	helpful	ADJ
ftr-400	722	33	in	in	ADP
ftr-400	722	34	the	the	DET
ftr-400	722	35	judges	judge	NOUN
ftr-400	722	36	�	�	PROPN
ftr-400	722	37	decision	decision	NOUN
ftr-400	722	38	-	-	PUNCT
ftr-400	722	39	making	making	NOUN
ftr-400	722	40	.	.	PUNCT
ftr-400	723	1	i	i	PRON
ftr-400	723	2	d.	d.	PROPN
ftr-400	723	3	at	at	ADP
ftr-400	723	4	8	8	NUM
ftr-400	723	5	.	.	PUNCT
ftr-400	723	6	avoiding	avoid	VERB
ftr-400	723	7	tax	tax	NOUN
ftr-400	723	8	discrimination	discrimination	NOUN
ftr-400	723	9	and	and	CCONJ
ftr-400	723	10	should	should	AUX
ftr-400	723	11	exercise	exercise	VERB
ftr-400	723	12	the	the	DET
ftr-400	723	13	legislative	legislative	ADJ
ftr-400	723	14	restraint	restraint	NOUN
ftr-400	723	15	it	it	PRON
ftr-400	723	16	historically	historically	ADV
ftr-400	723	17	had	have	AUX
ftr-400	723	18	shown	show	VERB
ftr-400	723	19	to	to	ADP
ftr-400	723	20	the	the	DET
ftr-400	723	21	taxing	tax	VERB
ftr-400	723	22	powers	power	NOUN
ftr-400	723	23	of	of	ADP
ftr-400	723	24	the	the	DET
ftr-400	723	25	states	state	NOUN
ftr-400	723	26	.	.	PUNCT
ftr-400	724	1	direct	direct	ADJ
ftr-400	724	2	election	election	NOUN
ftr-400	724	3	of	of	ADP
ftr-400	724	4	senators	senator	NOUN
ftr-400	724	5	has	have	AUX
ftr-400	724	6	increased	increase	VERB
ftr-400	724	7	their	their	PRON
ftr-400	724	8	susceptibility	susceptibility	NOUN
ftr-400	724	9	to	to	ADP
ftr-400	724	10	private	private	ADJ
ftr-400	724	11	interest	interest	NOUN
ftr-400	724	12	group	group	NOUN
ftr-400	724	13	pressures	pressure	NOUN
ftr-400	724	14	and	and	CCONJ
ftr-400	724	15	has	have	AUX
ftr-400	724	16	rendered	render	VERB
ftr-400	724	17	them	they	PRON
ftr-400	724	18	unable	unable	ADJ
ftr-400	724	19	to	to	PART
ftr-400	724	20	play	play	VERB
ftr-400	724	21	their	their	PRON
ftr-400	724	22	designated	designate	VERB
ftr-400	724	23	role	role	NOUN
ftr-400	724	24	as	as	ADP
ftr-400	724	25	guardian	guardian	NOUN
ftr-400	724	26	of	of	ADP
ftr-400	724	27	the	the	DET
ftr-400	724	28	states	state	NOUN
ftr-400	724	29	�	�	NOUN
ftr-400	724	30	rights	right	NOUN
ftr-400	724	31	and	and	CCONJ
ftr-400	724	32	interests.146	interests.146	NOUN
ftr-400	724	33	i	i	PRON
ftr-400	724	34	am	be	AUX
ftr-400	724	35	not	not	PART
ftr-400	724	36	willing	willing	ADJ
ftr-400	724	37	to	to	PART
ftr-400	724	38	advocate	advocate	VERB
ftr-400	724	39	repeal	repeal	NOUN
ftr-400	724	40	of	of	ADP
ftr-400	724	41	the	the	DET
ftr-400	724	42	seventeenth	seventeenth	ADJ
ftr-400	724	43	amendment	amendment	NOUN
ftr-400	724	44	,	,	PUNCT
ftr-400	724	45	however	however	ADV
ftr-400	724	46	,	,	PUNCT
ftr-400	724	47	i	i	PRON
ftr-400	724	48	do	do	AUX
ftr-400	724	49	recommend	recommend	VERB
ftr-400	724	50	an	an	DET
ftr-400	724	51	additional	additional	ADJ
ftr-400	724	52	procedural	procedural	ADJ
ftr-400	724	53	constraint	constraint	NOUN
ftr-400	724	54	on	on	ADP
ftr-400	724	55	congress	congress	PROPN
ftr-400	724	56	to	to	PART
ftr-400	724	57	ensure	ensure	VERB
ftr-400	724	58	less	less	ADJ
ftr-400	724	59	congressional	congressional	ADJ
ftr-400	724	60	interference	interference	NOUN
ftr-400	724	61	with	with	ADP
ftr-400	724	62	state	state	NOUN
ftr-400	724	63	tax	tax	NOUN
ftr-400	724	64	laws	law	NOUN
ftr-400	724	65	.	.	PUNCT
ftr-400	725	1	modeling	model	VERB
ftr-400	725	2	two	two	NUM
ftr-400	725	3	of	of	ADP
ftr-400	725	4	the	the	DET
ftr-400	725	5	advisory	advisory	ADJ
ftr-400	725	6	bodies	body	NOUN
ftr-400	725	7	of	of	ADP
ftr-400	725	8	the	the	DET
ftr-400	725	9	european	european	PROPN
ftr-400	725	10	union	union	PROPN
ftr-400	725	11	,	,	PUNCT
ftr-400	725	12	i	i	PRON
ftr-400	725	13	recommend	recommend	VERB
ftr-400	725	14	the	the	DET
ftr-400	725	15	formation	formation	NOUN
ftr-400	725	16	of	of	ADP
ftr-400	725	17	a	a	DET
ftr-400	725	18	committee	committee	NOUN
ftr-400	725	19	(	(	PUNCT
ftr-400	725	20	like	like	ADP
ftr-400	725	21	the	the	DET
ftr-400	725	22	economic	economic	ADJ
ftr-400	725	23	and	and	CCONJ
ftr-400	725	24	social	social	ADJ
ftr-400	725	25	committee	committee	NOUN
ftr-400	725	26	and	and	CCONJ
ftr-400	725	27	the	the	DET
ftr-400	725	28	committee	committee	NOUN
ftr-400	725	29	of	of	ADP
ftr-400	725	30	the	the	DET
ftr-400	725	31	regions	region	NOUN
ftr-400	725	32	)	)	PUNCT
ftr-400	725	33	that	that	PRON
ftr-400	725	34	must	must	AUX
ftr-400	725	35	be	be	AUX
ftr-400	725	36	consulted	consult	VERB
ftr-400	725	37	prior	prior	ADV
ftr-400	725	38	to	to	ADP
ftr-400	725	39	the	the	DET
ftr-400	725	40	passage	passage	NOUN
ftr-400	725	41	of	of	ADP
ftr-400	725	42	any	any	DET
ftr-400	725	43	legislation	legislation	NOUN
ftr-400	725	44	impacting	impact	VERB
ftr-400	725	45	state	state	NOUN
ftr-400	725	46	tax	tax	NOUN
ftr-400	725	47	laws	law	NOUN
ftr-400	725	48	.	.	PUNCT
ftr-400	726	1	in	in	ADP
ftr-400	726	2	this	this	DET
ftr-400	726	3	case	case	NOUN
ftr-400	726	4	,	,	PUNCT
ftr-400	726	5	the	the	DET
ftr-400	726	6	committee	committee	NOUN
ftr-400	726	7	would	would	AUX
ftr-400	726	8	be	be	AUX
ftr-400	726	9	composed	compose	VERB
ftr-400	726	10	of	of	ADP
ftr-400	726	11	the	the	DET
ftr-400	726	12	treasurers	treasurer	NOUN
ftr-400	726	13	of	of	ADP
ftr-400	726	14	the	the	DET
ftr-400	726	15	fifty	fifty	NUM
ftr-400	726	16	states	state	NOUN
ftr-400	726	17	.	.	PUNCT
ftr-400	727	1	a	a	DET
ftr-400	727	2	vote	vote	NOUN
ftr-400	727	3	on	on	ADP
ftr-400	727	4	the	the	DET
ftr-400	727	5	tax	tax	NOUN
ftr-400	727	6	measure	measure	NOUN
ftr-400	727	7	would	would	AUX
ftr-400	727	8	not	not	PART
ftr-400	727	9	be	be	AUX
ftr-400	727	10	allowed	allow	VERB
ftr-400	727	11	until	until	SCONJ
ftr-400	727	12	the	the	DET
ftr-400	727	13	committee	committee	NOUN
ftr-400	727	14	of	of	ADP
ftr-400	727	15	treasurers	treasurer	NOUN
ftr-400	727	16	had	have	VERB
ftr-400	727	17	the	the	DET
ftr-400	727	18	opportunity	opportunity	NOUN
ftr-400	727	19	to	to	PART
ftr-400	727	20	study	study	VERB
ftr-400	727	21	the	the	DET
ftr-400	727	22	legislation	legislation	NOUN
ftr-400	727	23	,	,	PUNCT
ftr-400	727	24	opine	opine	VERB
ftr-400	727	25	on	on	ADP
ftr-400	727	26	the	the	DET
ftr-400	727	27	consequences	consequence	NOUN
ftr-400	727	28	to	to	ADP
ftr-400	727	29	the	the	DET
ftr-400	727	30	states	state	NOUN
ftr-400	727	31	and	and	CCONJ
ftr-400	727	32	give	give	VERB
ftr-400	727	33	its	its	PRON
ftr-400	727	34	recommendations	recommendation	NOUN
ftr-400	727	35	.	.	PUNCT
ftr-400	728	1	although	although	SCONJ
ftr-400	728	2	this	this	DET
ftr-400	728	3	proposal	proposal	NOUN
ftr-400	728	4	is	be	AUX
ftr-400	728	5	no	no	DET
ftr-400	728	6	guarantee	guarantee	NOUN
ftr-400	728	7	that	that	SCONJ
ftr-400	728	8	the	the	DET
ftr-400	728	9	state	state	NOUN
ftr-400	728	10	taxation	taxation	NOUN
ftr-400	728	11	of	of	ADP
ftr-400	728	12	pension	pension	NOUN
ftr-400	728	13	income	income	NOUN
ftr-400	728	14	act	act	NOUN
ftr-400	728	15	of	of	ADP
ftr-400	728	16	1995	1995	NUM
ftr-400	728	17	or	or	CCONJ
ftr-400	728	18	the	the	DET
ftr-400	728	19	internet	internet	NOUN
ftr-400	728	20	tax	tax	NOUN
ftr-400	728	21	nondiscrimination	nondiscrimination	NOUN
ftr-400	728	22	act	act	NOUN
ftr-400	728	23	would	would	AUX
ftr-400	728	24	not	not	PART
ftr-400	728	25	have	have	AUX
ftr-400	728	26	been	be	AUX
ftr-400	728	27	enacted	enact	VERB
ftr-400	728	28	anyway	anyway	ADV
ftr-400	728	29	,	,	PUNCT
ftr-400	728	30	a	a	DET
ftr-400	728	31	substantive	substantive	ADJ
ftr-400	728	32	report	report	NOUN
ftr-400	728	33	from	from	ADP
ftr-400	728	34	the	the	DET
ftr-400	728	35	committee	committee	NOUN
ftr-400	728	36	of	of	ADP
ftr-400	728	37	treasurers	treasurer	NOUN
ftr-400	728	38	might	might	AUX
ftr-400	728	39	have	have	AUX
ftr-400	728	40	provided	provide	VERB
ftr-400	728	41	cover	cover	NOUN
ftr-400	728	42	for	for	ADP
ftr-400	728	43	those	those	DET
ftr-400	728	44	senators	senator	NOUN
ftr-400	728	45	and	and	CCONJ
ftr-400	728	46	representatives	representative	NOUN
ftr-400	728	47	who	who	PRON
ftr-400	728	48	desired	desire	VERB
ftr-400	728	49	to	to	PART
ftr-400	728	50	vote	vote	VERB
ftr-400	728	51	against	against	ADP
ftr-400	728	52	the	the	DET
ftr-400	728	53	legislation	legislation	NOUN
ftr-400	728	54	.	.	PUNCT
ftr-400	729	1	b.	b.	PROPN
ftr-400	730	1	the	the	DET
ftr-400	730	2	judicial	judicial	ADJ
ftr-400	730	3	branch	branch	NOUN
ftr-400	730	4	the	the	DET
ftr-400	730	5	european	european	PROPN
ftr-400	730	6	court	court	PROPN
ftr-400	730	7	of	of	ADP
ftr-400	730	8	justice	justice	NOUN
ftr-400	730	9	is	be	AUX
ftr-400	730	10	comprised	comprise	VERB
ftr-400	730	11	of	of	ADP
ftr-400	730	12	twenty	twenty	NUM
ftr-400	730	13	-	-	PUNCT
ftr-400	730	14	five	five	NUM
ftr-400	730	15	judges,147	judges,147	NOUN
ftr-400	730	16	each	each	PRON
ftr-400	730	17	appointed	appoint	VERB
ftr-400	730	18	for	for	ADP
ftr-400	730	19	a	a	DET
ftr-400	730	20	renewable	renewable	ADJ
ftr-400	730	21	six	six	NUM
ftr-400	730	22	-	-	PUNCT
ftr-400	730	23	year	year	NOUN
ftr-400	730	24	term	term	NOUN
ftr-400	730	25	,	,	PUNCT
ftr-400	730	26	and	and	CCONJ
ftr-400	730	27	is	be	AUX
ftr-400	730	28	assisted	assist	VERB
ftr-400	730	29	by	by	ADP
ftr-400	730	30	eight	eight	NUM
ftr-400	730	31	advocates	advocate	NOUN
ftr-400	730	32	general.148	general.148	PROPN
ftr-400	730	33	the	the	DET
ftr-400	730	34	advocate	advocate	ADJ
ftr-400	730	35	general	general	PROPN
ftr-400	730	36	�	�	PROPN
ftr-400	730	37	s	s	PART
ftr-400	730	38	role	role	NOUN
ftr-400	730	39	is	be	AUX
ftr-400	730	40	to	to	PART
ftr-400	730	41	�	�	VERB
ftr-400	730	42	present	present	VERB
ftr-400	730	43	an	an	DET
ftr-400	730	44	independent	independent	ADJ
ftr-400	730	45	and	and	CCONJ
ftr-400	730	46	impartial	impartial	ADJ
ftr-400	730	47	opinion	opinion	NOUN
ftr-400	730	48	after	after	SCONJ
ftr-400	730	49	the	the	DET
ftr-400	730	50	parties	party	NOUN
ftr-400	730	51	have	have	AUX
ftr-400	730	52	concluded	conclude	VERB
ftr-400	730	53	their	their	PRON
ftr-400	730	54	submission	submission	NOUN
ftr-400	730	55	and	and	CCONJ
ftr-400	730	56	before	before	SCONJ
ftr-400	730	57	the	the	DET
ftr-400	730	58	judges	judge	NOUN
ftr-400	730	59	begin	begin	VERB
ftr-400	730	60	their	their	PRON
ftr-400	730	61	deliberations.	deliberations.	PROPN
ftr-400	730	62	�	�	PROPN
ftr-400	730	63	149	149	NUM
ftr-400	730	64	the	the	DET
ftr-400	730	65	court	court	NOUN
ftr-400	730	66	�	�	PROPN
ftr-400	730	67	s	s	PART
ftr-400	730	68	duties	duty	NOUN
ftr-400	730	69	are	be	AUX
ftr-400	730	70	multi	multi	ADJ
ftr-400	730	71	-	-	ADJ
ftr-400	730	72	faceted	faceted	ADJ
ftr-400	730	73	,	,	PUNCT
ftr-400	730	74	although	although	SCONJ
ftr-400	730	75	its	its	PRON
ftr-400	730	76	fundamental	fundamental	ADJ
ftr-400	730	77	task	task	NOUN
ftr-400	730	78	is	be	AUX
ftr-400	730	79	to	to	PART
ftr-400	730	80	�	�	VERB
ftr-400	730	81	ensure	ensure	VERB
ftr-400	730	82	that	that	SCONJ
ftr-400	730	83	in	in	ADP
ftr-400	730	84	72	72	NUM
ftr-400	730	85	florida	florida	PROPN
ftr-400	730	86	tax	tax	NOUN
ftr-400	730	87	review	review	NOUN
ftr-400	730	88	[	[	X
ftr-400	730	89	vol.7:2	vol.7:2	NOUN
ftr-400	730	90	150	150	NUM
ftr-400	730	91	.	.	PUNCT
ftr-400	731	1	ec	ec	PROPN
ftr-400	731	2	treaty	treaty	PROPN
ftr-400	731	3	,	,	PUNCT
ftr-400	731	4	supra	supra	PROPN
ftr-400	731	5	note	note	PROPN
ftr-400	731	6	15	15	NUM
ftr-400	731	7	,	,	PUNCT
ftr-400	731	8	art	art	NOUN
ftr-400	731	9	.	.	PUNCT
ftr-400	732	1	220	220	NUM
ftr-400	732	2	.	.	X
ftr-400	732	3	151	151	NUM
ftr-400	732	4	.	.	PUNCT
ftr-400	733	1	ec	ec	PROPN
ftr-400	733	2	treaty	treaty	PROPN
ftr-400	733	3	,	,	PUNCT
ftr-400	733	4	supra	supra	PROPN
ftr-400	733	5	note	note	PROPN
ftr-400	733	6	15	15	NUM
ftr-400	733	7	,	,	PUNCT
ftr-400	733	8	art	art	NOUN
ftr-400	733	9	.	.	PUNCT
ftr-400	734	1	230	230	NUM
ftr-400	734	2	;	;	PUNCT
ftr-400	734	3	see	see	VERB
ftr-400	734	4	also	also	ADV
ftr-400	734	5	art	art	NOUN
ftr-400	734	6	.	.	PUNCT
ftr-400	735	1	249	249	NUM
ftr-400	735	2	.	.	X
ftr-400	736	1	152	152	NUM
ftr-400	736	2	.	.	PUNCT
ftr-400	737	1	ec	ec	PROPN
ftr-400	737	2	treaty	treaty	PROPN
ftr-400	737	3	,	,	PUNCT
ftr-400	737	4	supra	supra	PROPN
ftr-400	737	5	note	note	PROPN
ftr-400	737	6	15	15	NUM
ftr-400	737	7	,	,	PUNCT
ftr-400	737	8	art	art	NOUN
ftr-400	737	9	.	.	PUNCT
ftr-400	738	1	230	230	NUM
ftr-400	738	2	;	;	PUNCT
ftr-400	738	3	see	see	VERB
ftr-400	738	4	also	also	ADV
ftr-400	738	5	lier	lier	ADJ
ftr-400	738	6	et	et	PROPN
ftr-400	738	7	al	al	PROPN
ftr-400	738	8	.	.	PROPN
ftr-400	738	9	,	,	PUNCT
ftr-400	738	10	supra	supra	PROPN
ftr-400	738	11	note	note	PROPN
ftr-400	738	12	113	113	NUM
ftr-400	738	13	,	,	PUNCT
ftr-400	738	14	at	at	ADP
ftr-400	738	15	19	19	NUM
ftr-400	738	16	.	.	SYM
ftr-400	738	17	153	153	NUM
ftr-400	738	18	.	.	PUNCT
ftr-400	739	1	arnull	arnull	PROPN
ftr-400	739	2	,	,	PUNCT
ftr-400	739	3	supra	supra	PROPN
ftr-400	739	4	note	note	NOUN
ftr-400	739	5	149	149	NUM
ftr-400	739	6	,	,	PUNCT
ftr-400	739	7	at	at	ADP
ftr-400	739	8	8	8	NUM
ftr-400	739	9	.	.	PUNCT
ftr-400	740	1	see	see	VERB
ftr-400	740	2	also	also	ADV
ftr-400	740	3	laurence	laurence	PROPN
ftr-400	740	4	r.	r.	PROPN
ftr-400	740	5	helfer	helfer	PROPN
ftr-400	740	6	&	&	CCONJ
ftr-400	740	7	anne	anne	PROPN
ftr-400	740	8	-	-	PUNCT
ftr-400	740	9	marie	marie	PROPN
ftr-400	740	10	slaughter	slaughter	NOUN
ftr-400	740	11	,	,	PUNCT
ftr-400	740	12	toward	toward	ADP
ftr-400	740	13	a	a	DET
ftr-400	740	14	theory	theory	NOUN
ftr-400	740	15	of	of	ADP
ftr-400	740	16	effective	effective	ADJ
ftr-400	740	17	supranational	supranational	ADJ
ftr-400	740	18	adjudication	adjudication	NOUN
ftr-400	740	19	,	,	PUNCT
ftr-400	740	20	107	107	NUM
ftr-400	740	21	yale	yale	PROPN
ftr-400	740	22	l.j	l.j	PROPN
ftr-400	740	23	.	.	PROPN
ftr-400	740	24	273	273	NUM
ftr-400	740	25	,	,	PUNCT
ftr-400	740	26	326	326	NUM
ftr-400	740	27	(	(	PUNCT
ftr-400	740	28	1997	1997	NUM
ftr-400	740	29	)	)	PUNCT
ftr-400	740	30	.	.	PUNCT
ftr-400	741	1	�	�	PROPN
ftr-400	742	1	[	[	X
ftr-400	742	2	t]he	t]he	ADJ
ftr-400	742	3	treaty	treaty	NOUN
ftr-400	742	4	does	do	AUX
ftr-400	742	5	not	not	PART
ftr-400	742	6	prohibit	prohibit	VERB
ftr-400	742	7	individual	individual	ADJ
ftr-400	742	8	opinions	opinion	NOUN
ftr-400	742	9	;	;	PUNCT
ftr-400	742	10	it	it	PRON
ftr-400	742	11	is	be	AUX
ftr-400	742	12	the	the	DET
ftr-400	742	13	court	court	NOUN
ftr-400	742	14	itself	itself	PRON
ftr-400	742	15	that	that	PRON
ftr-400	742	16	has	have	AUX
ftr-400	742	17	imposed	impose	VERB
ftr-400	742	18	a	a	DET
ftr-400	742	19	rule	rule	NOUN
ftr-400	742	20	of	of	ADP
ftr-400	742	21	unanimity	unanimity	NOUN
ftr-400	742	22	.	.	PUNCT
ftr-400	743	1	�	�	PROPN
ftr-400	744	1	i	i	PRON
ftr-400	744	2	d.	d.	PROPN
ftr-400	744	3	at	at	ADP
ftr-400	744	4	326	326	NUM
ftr-400	744	5	n.230	n.230	NUM
ftr-400	744	6	(	(	PUNCT
ftr-400	744	7	citing	cite	VERB
ftr-400	744	8	rules	rule	NOUN
ftr-400	744	9	of	of	ADP
ftr-400	744	10	procedure	procedure	NOUN
ftr-400	744	11	of	of	ADP
ftr-400	744	12	the	the	DET
ftr-400	744	13	court	court	NOUN
ftr-400	744	14	of	of	ADP
ftr-400	744	15	justice	justice	NOUN
ftr-400	744	16	,	,	PUNCT
ftr-400	744	17	rule	rule	VERB
ftr-400	744	18	27.5	27.5	NUM
ftr-400	744	19	,	,	PUNCT
ftr-400	744	20	1974	1974	NUM
ftr-400	744	21	o.j	o.j	PROPN
ftr-400	744	22	.	.	PUNCT
ftr-400	745	1	(	(	PUNCT
ftr-400	745	2	l	l	NOUN
ftr-400	745	3	350	350	NUM
ftr-400	745	4	)	)	PUNCT
ftr-400	745	5	1	1	NUM
ftr-400	745	6	,	,	PUNCT
ftr-400	745	7	reprinted	reprint	VERB
ftr-400	745	8	in	in	ADP
ftr-400	745	9	encyclopedia	encyclopedia	NOUN
ftr-400	745	10	of	of	ADP
ftr-400	745	11	european	european	ADJ
ftr-400	745	12	community	community	NOUN
ftr-400	745	13	law	law	NOUN
ftr-400	745	14	at	at	ADP
ftr-400	745	15	b8108	b8108	NOUN
ftr-400	745	16	(	(	PUNCT
ftr-400	745	17	1992	1992	NUM
ftr-400	745	18	)	)	PUNCT
ftr-400	745	19	)	)	PUNCT
ftr-400	745	20	.	.	PUNCT
ftr-400	746	1	see	see	VERB
ftr-400	746	2	generally	generally	ADV
ftr-400	746	3	david	david	PROPN
ftr-400	746	4	edward	edward	PROPN
ftr-400	746	5	,	,	PUNCT
ftr-400	746	6	how	how	SCONJ
ftr-400	746	7	the	the	DET
ftr-400	746	8	court	court	NOUN
ftr-400	746	9	of	of	ADP
ftr-400	746	10	justice	justice	PROPN
ftr-400	746	11	works	work	NOUN
ftr-400	746	12	,	,	PUNCT
ftr-400	746	13	20	20	NUM
ftr-400	746	14	eur	eur	NOUN
ftr-400	746	15	.	.	PUNCT
ftr-400	747	1	l.	l.	PROPN
ftr-400	747	2	rev	rev	PROPN
ftr-400	747	3	.	.	PROPN
ftr-400	748	1	539	539	NUM
ftr-400	748	2	,	,	PUNCT
ftr-400	748	3	557	557	NUM
ftr-400	748	4	(	(	PUNCT
ftr-400	748	5	1995	1995	NUM
ftr-400	748	6	)	)	PUNCT
ftr-400	748	7	(	(	PUNCT
ftr-400	748	8	discussing	discuss	VERB
ftr-400	748	9	the	the	DET
ftr-400	748	10	advantages	advantage	NOUN
ftr-400	748	11	and	and	CCONJ
ftr-400	748	12	disadvantages	disadvantage	NOUN
ftr-400	748	13	of	of	ADP
ftr-400	748	14	the	the	DET
ftr-400	748	15	collegiate	collegiate	ADJ
ftr-400	748	16	approach	approach	NOUN
ftr-400	748	17	of	of	ADP
ftr-400	748	18	the	the	DET
ftr-400	748	19	ecj	ecj	PROPN
ftr-400	748	20	)	)	PUNCT
ftr-400	748	21	.	.	PUNCT
ftr-400	749	1	154	154	NUM
ftr-400	749	2	.	.	PUNCT
ftr-400	750	1	ec	ec	PROPN
ftr-400	750	2	treaty	treaty	PROPN
ftr-400	750	3	,	,	PUNCT
ftr-400	750	4	supra	supra	PROPN
ftr-400	750	5	note	note	PROPN
ftr-400	750	6	15	15	NUM
ftr-400	750	7	,	,	PUNCT
ftr-400	750	8	art	art	NOUN
ftr-400	750	9	.	.	PUNCT
ftr-400	751	1	234	234	NUM
ftr-400	751	2	.	.	PUNCT
ftr-400	751	3	article	article	NOUN
ftr-400	751	4	234	234	NUM
ftr-400	751	5	provides	provide	VERB
ftr-400	751	6	:	:	PUNCT
ftr-400	751	7	the	the	DET
ftr-400	751	8	court	court	NOUN
ftr-400	751	9	of	of	ADP
ftr-400	751	10	justice	justice	NOUN
ftr-400	751	11	shall	shall	AUX
ftr-400	751	12	have	have	VERB
ftr-400	751	13	jurisdiction	jurisdiction	NOUN
ftr-400	751	14	to	to	PART
ftr-400	751	15	give	give	VERB
ftr-400	751	16	preliminary	preliminary	ADJ
ftr-400	751	17	rulings	ruling	NOUN
ftr-400	751	18	concerning	concern	VERB
ftr-400	751	19	:	:	PUNCT
ftr-400	751	20	a.	a.	NOUN
ftr-400	751	21	the	the	DET
ftr-400	751	22	interpretation	interpretation	NOUN
ftr-400	751	23	of	of	ADP
ftr-400	751	24	this	this	DET
ftr-400	751	25	treaty	treaty	NOUN
ftr-400	751	26	;	;	PUNCT
ftr-400	751	27	b.	b.	PROPN
ftr-400	751	28	the	the	DET
ftr-400	751	29	validity	validity	NOUN
ftr-400	751	30	and	and	CCONJ
ftr-400	751	31	interpretation	interpretation	NOUN
ftr-400	751	32	of	of	ADP
ftr-400	751	33	acts	act	NOUN
ftr-400	751	34	of	of	ADP
ftr-400	751	35	the	the	DET
ftr-400	751	36	institutions	institution	NOUN
ftr-400	751	37	of	of	ADP
ftr-400	751	38	the	the	DET
ftr-400	751	39	community	community	NOUN
ftr-400	751	40	and	and	CCONJ
ftr-400	751	41	of	of	ADP
ftr-400	751	42	the	the	DET
ftr-400	751	43	ecb	ecb	NOUN
ftr-400	751	44	;	;	PUNCT
ftr-400	751	45	c.	c.	PROPN
ftr-400	751	46	the	the	DET
ftr-400	751	47	interpretation	interpretation	NOUN
ftr-400	751	48	of	of	ADP
ftr-400	751	49	the	the	DET
ftr-400	751	50	statutes	statute	NOUN
ftr-400	751	51	of	of	ADP
ftr-400	751	52	bodies	body	NOUN
ftr-400	751	53	established	establish	VERB
ftr-400	751	54	by	by	ADP
ftr-400	751	55	an	an	DET
ftr-400	751	56	act	act	NOUN
ftr-400	751	57	of	of	ADP
ftr-400	751	58	the	the	DET
ftr-400	751	59	council	council	NOUN
ftr-400	751	60	,	,	PUNCT
ftr-400	751	61	where	where	SCONJ
ftr-400	751	62	those	those	DET
ftr-400	751	63	statutes	statute	NOUN
ftr-400	751	64	so	so	ADV
ftr-400	751	65	provide	provide	VERB
ftr-400	751	66	.	.	PUNCT
ftr-400	752	1	where	where	SCONJ
ftr-400	752	2	such	such	DET
ftr-400	752	3	a	a	DET
ftr-400	752	4	question	question	NOUN
ftr-400	752	5	is	be	AUX
ftr-400	752	6	raised	raise	VERB
ftr-400	752	7	before	before	ADP
ftr-400	752	8	any	any	DET
ftr-400	752	9	court	court	NOUN
ftr-400	752	10	or	or	CCONJ
ftr-400	752	11	tribunal	tribunal	NOUN
ftr-400	752	12	of	of	ADP
ftr-400	752	13	a	a	DET
ftr-400	752	14	member	member	NOUN
ftr-400	752	15	state	state	NOUN
ftr-400	752	16	,	,	PUNCT
ftr-400	752	17	that	that	SCONJ
ftr-400	752	18	court	court	NOUN
ftr-400	752	19	or	or	CCONJ
ftr-400	752	20	tribunal	tribunal	NOUN
ftr-400	752	21	may	may	AUX
ftr-400	752	22	,	,	PUNCT
ftr-400	752	23	if	if	SCONJ
ftr-400	752	24	it	it	PRON
ftr-400	752	25	considers	consider	VERB
ftr-400	752	26	that	that	SCONJ
ftr-400	752	27	a	a	DET
ftr-400	752	28	decision	decision	NOUN
ftr-400	752	29	on	on	ADP
ftr-400	752	30	the	the	DET
ftr-400	752	31	question	question	NOUN
ftr-400	752	32	is	be	AUX
ftr-400	752	33	necessary	necessary	ADJ
ftr-400	752	34	to	to	PART
ftr-400	752	35	enable	enable	VERB
ftr-400	752	36	it	it	PRON
ftr-400	752	37	to	to	PART
ftr-400	752	38	give	give	VERB
ftr-400	752	39	judgment	judgment	NOUN
ftr-400	752	40	,	,	PUNCT
ftr-400	752	41	request	request	VERB
ftr-400	752	42	the	the	DET
ftr-400	752	43	court	court	NOUN
ftr-400	752	44	of	of	ADP
ftr-400	752	45	justice	justice	NOUN
ftr-400	752	46	to	to	PART
ftr-400	752	47	give	give	VERB
ftr-400	752	48	a	a	DET
ftr-400	752	49	ruling	rule	VERB
ftr-400	752	50	thereon	thereon	NOUN
ftr-400	752	51	.	.	PUNCT
ftr-400	753	1	where	where	SCONJ
ftr-400	753	2	any	any	DET
ftr-400	753	3	such	such	ADJ
ftr-400	753	4	question	question	NOUN
ftr-400	753	5	is	be	AUX
ftr-400	753	6	raised	raise	VERB
ftr-400	753	7	in	in	ADP
ftr-400	753	8	a	a	DET
ftr-400	753	9	case	case	NOUN
ftr-400	753	10	pending	pende	VERB
ftr-400	753	11	before	before	ADP
ftr-400	753	12	a	a	DET
ftr-400	753	13	court	court	NOUN
ftr-400	753	14	or	or	CCONJ
ftr-400	753	15	tribunal	tribunal	NOUN
ftr-400	753	16	of	of	ADP
ftr-400	753	17	a	a	DET
ftr-400	753	18	member	member	NOUN
ftr-400	753	19	state	state	NOUN
ftr-400	753	20	against	against	ADP
ftr-400	753	21	whose	whose	DET
ftr-400	753	22	decisions	decision	NOUN
ftr-400	753	23	there	there	PRON
ftr-400	753	24	is	be	VERB
ftr-400	753	25	no	no	DET
ftr-400	753	26	judicial	judicial	ADJ
ftr-400	753	27	remedy	remedy	NOUN
ftr-400	753	28	under	under	ADP
ftr-400	753	29	national	national	ADJ
ftr-400	753	30	law	law	NOUN
ftr-400	753	31	,	,	PUNCT
ftr-400	753	32	that	that	PRON
ftr-400	753	33	court	court	NOUN
ftr-400	753	34	or	or	CCONJ
ftr-400	753	35	tribunal	tribunal	NOUN
ftr-400	753	36	shall	shall	AUX
ftr-400	753	37	bring	bring	VERB
ftr-400	753	38	the	the	DET
ftr-400	753	39	matter	matter	NOUN
ftr-400	753	40	before	before	ADP
ftr-400	753	41	the	the	DET
ftr-400	753	42	court	court	NOUN
ftr-400	753	43	of	of	ADP
ftr-400	753	44	justice	justice	NOUN
ftr-400	753	45	.	.	PUNCT
ftr-400	754	1	i	i	PRON
ftr-400	754	2	d.	d.	PROPN
ftr-400	754	3	the	the	DET
ftr-400	754	4	interpretation	interpretation	NOUN
ftr-400	754	5	and	and	CCONJ
ftr-400	754	6	application	application	NOUN
ftr-400	754	7	of	of	ADP
ftr-400	754	8	this	this	DET
ftr-400	754	9	treaty	treaty	NOUN
ftr-400	754	10	the	the	DET
ftr-400	754	11	law	law	NOUN
ftr-400	754	12	is	be	AUX
ftr-400	754	13	observed.	observed.	ADJ
ftr-400	754	14	�	�	PROPN
ftr-400	754	15	150	150	NUM
ftr-400	754	16	the	the	DET
ftr-400	754	17	court	court	NOUN
ftr-400	754	18	has	have	VERB
ftr-400	754	19	jurisdiction	jurisdiction	NOUN
ftr-400	754	20	to	to	PART
ftr-400	754	21	examine	examine	VERB
ftr-400	754	22	the	the	DET
ftr-400	754	23	validity	validity	NOUN
ftr-400	754	24	of	of	ADP
ftr-400	754	25	all	all	DET
ftr-400	754	26	acts	act	NOUN
ftr-400	754	27	adopted	adopt	VERB
ftr-400	754	28	by	by	ADP
ftr-400	754	29	the	the	DET
ftr-400	754	30	council	council	NOUN
ftr-400	754	31	and	and	CCONJ
ftr-400	754	32	the	the	DET
ftr-400	754	33	commission	commission	NOUN
ftr-400	754	34	,	,	PUNCT
ftr-400	754	35	including	include	VERB
ftr-400	754	36	regulations	regulation	NOUN
ftr-400	754	37	,	,	PUNCT
ftr-400	754	38	directives	directive	NOUN
ftr-400	754	39	,	,	PUNCT
ftr-400	754	40	and	and	CCONJ
ftr-400	754	41	decisions.151	decisions.151	NOUN
ftr-400	754	42	appeals	appeal	NOUN
ftr-400	754	43	can	can	AUX
ftr-400	754	44	be	be	AUX
ftr-400	754	45	brought	bring	VERB
ftr-400	754	46	on	on	ADP
ftr-400	754	47	the	the	DET
ftr-400	754	48	grounds	ground	NOUN
ftr-400	754	49	of	of	ADP
ftr-400	754	50	:	:	PUNCT
ftr-400	754	51	lack	lack	NOUN
ftr-400	754	52	of	of	ADP
ftr-400	754	53	competence	competence	NOUN
ftr-400	754	54	;	;	PUNCT
ftr-400	754	55	misuse	misuse	NOUN
ftr-400	754	56	of	of	ADP
ftr-400	754	57	powers	power	NOUN
ftr-400	754	58	;	;	PUNCT
ftr-400	754	59	or	or	CCONJ
ftr-400	754	60	infringement	infringement	NOUN
ftr-400	754	61	of	of	ADP
ftr-400	754	62	an	an	DET
ftr-400	754	63	essential	essential	ADJ
ftr-400	754	64	procedural	procedural	ADJ
ftr-400	754	65	requirement	requirement	NOUN
ftr-400	754	66	,	,	PUNCT
ftr-400	754	67	the	the	DET
ftr-400	754	68	treaty	treaty	NOUN
ftr-400	754	69	of	of	ADP
ftr-400	754	70	rome	rome	PROPN
ftr-400	754	71	,	,	PUNCT
ftr-400	754	72	or	or	CCONJ
ftr-400	754	73	any	any	DET
ftr-400	754	74	rule	rule	NOUN
ftr-400	754	75	of	of	ADP
ftr-400	754	76	law	law	NOUN
ftr-400	754	77	relating	relate	VERB
ftr-400	754	78	to	to	ADP
ftr-400	754	79	its	its	PRON
ftr-400	754	80	application.152	application.152	PROPN
ftr-400	754	81	�	�	PROPN
ftr-400	755	1	[	[	X
ftr-400	755	2	t]he	t]he	ADJ
ftr-400	755	3	court	court	NOUN
ftr-400	755	4	gives	give	VERB
ftr-400	755	5	a	a	DET
ftr-400	755	6	single	single	ADJ
ftr-400	755	7	collective	collective	ADJ
ftr-400	755	8	judgment	judgment	NOUN
ftr-400	755	9	signed	sign	VERB
ftr-400	755	10	by	by	ADP
ftr-400	755	11	all	all	DET
ftr-400	755	12	the	the	DET
ftr-400	755	13	judges	judge	NOUN
ftr-400	755	14	who	who	PRON
ftr-400	755	15	took	take	VERB
ftr-400	755	16	part	part	NOUN
ftr-400	755	17	in	in	ADP
ftr-400	755	18	the	the	DET
ftr-400	755	19	deliberations.	deliberations.	PROPN
ftr-400	755	20	�	�	PROPN
ftr-400	755	21	153	153	NUM
ftr-400	755	22	to	to	PART
ftr-400	755	23	ensure	ensure	VERB
ftr-400	755	24	the	the	DET
ftr-400	755	25	uniform	uniform	ADJ
ftr-400	755	26	interpretation	interpretation	NOUN
ftr-400	755	27	of	of	ADP
ftr-400	755	28	community	community	NOUN
ftr-400	755	29	law	law	NOUN
ftr-400	755	30	,	,	PUNCT
ftr-400	755	31	the	the	DET
ftr-400	755	32	european	european	PROPN
ftr-400	755	33	court	court	PROPN
ftr-400	755	34	of	of	ADP
ftr-400	755	35	justice	justice	NOUN
ftr-400	755	36	will	will	AUX
ftr-400	755	37	render	render	VERB
ftr-400	755	38	,	,	PUNCT
ftr-400	755	39	at	at	ADP
ftr-400	755	40	the	the	DET
ftr-400	755	41	request	request	NOUN
ftr-400	755	42	of	of	ADP
ftr-400	755	43	any	any	DET
ftr-400	755	44	court	court	NOUN
ftr-400	755	45	or	or	CCONJ
ftr-400	755	46	tribunal	tribunal	NOUN
ftr-400	755	47	of	of	ADP
ftr-400	755	48	a	a	DET
ftr-400	755	49	member	member	NOUN
ftr-400	755	50	state	state	NOUN
ftr-400	755	51	,	,	PUNCT
ftr-400	755	52	a	a	DET
ftr-400	755	53	legally	legally	ADV
ftr-400	755	54	binding	binding	ADJ
ftr-400	755	55	preliminary	preliminary	ADJ
ftr-400	755	56	ruling	ruling	NOUN
ftr-400	755	57	in	in	ADP
ftr-400	755	58	a	a	DET
ftr-400	755	59	case	case	NOUN
ftr-400	755	60	where	where	SCONJ
ftr-400	755	61	any	any	DET
ftr-400	755	62	question	question	NOUN
ftr-400	755	63	of	of	ADP
ftr-400	755	64	community	community	NOUN
ftr-400	755	65	law	law	NOUN
ftr-400	755	66	arises.154	arises.154	VERB
ftr-400	755	67	these	these	DET
ftr-400	755	68	preliminary	preliminary	ADJ
ftr-400	755	69	rulings	ruling	NOUN
ftr-400	755	70	concern	concern	VERB
ftr-400	755	71	such	such	ADJ
ftr-400	755	72	matters	matter	NOUN
ftr-400	755	73	as	as	ADP
ftr-400	755	74	the	the	DET
ftr-400	755	75	interpretation	interpretation	NOUN
ftr-400	755	76	of	of	ADP
ftr-400	755	77	provisions	provision	NOUN
ftr-400	755	78	of	of	ADP
ftr-400	755	79	the	the	DET
ftr-400	755	80	treaties	treaty	NOUN
ftr-400	755	81	or	or	CCONJ
ftr-400	755	82	of	of	ADP
ftr-400	755	83	acts	act	NOUN
ftr-400	755	84	of	of	ADP
ftr-400	755	85	the	the	DET
ftr-400	755	86	community	community	NOUN
ftr-400	755	87	institutions	institution	NOUN
ftr-400	755	88	and	and	CCONJ
ftr-400	755	89	the	the	DET
ftr-400	755	90	examination	examination	NOUN
ftr-400	755	91	of	of	ADP
ftr-400	755	92	the	the	DET
ftr-400	755	93	validity	validity	NOUN
ftr-400	755	94	of	of	ADP
ftr-400	755	95	community	community	NOUN
ftr-400	755	96	legal	legal	ADJ
ftr-400	755	97	acts	act	NOUN
ftr-400	755	98	.	.	PUNCT
ftr-400	756	1	the	the	DET
ftr-400	756	2	court	court	NOUN
ftr-400	756	3	will	will	AUX
ftr-400	756	4	not	not	PART
ftr-400	756	5	formally	formally	ADV
ftr-400	756	6	rule	rule	VERB
ftr-400	756	7	on	on	ADP
ftr-400	756	8	the	the	DET
ftr-400	756	9	merits	merit	NOUN
ftr-400	756	10	of	of	ADP
ftr-400	756	11	the	the	DET
ftr-400	756	12	pending	pende	VERB
ftr-400	756	13	case	case	NOUN
ftr-400	756	14	but	but	CCONJ
ftr-400	756	15	rather	rather	ADV
ftr-400	756	16	limits	limit	VERB
ftr-400	756	17	the	the	DET
ftr-400	756	18	judgment	judgment	NOUN
ftr-400	756	19	to	to	ADP
ftr-400	756	20	the	the	DET
ftr-400	756	21	interpretation	interpretation	NOUN
ftr-400	756	22	or	or	CCONJ
ftr-400	756	23	validity	validity	NOUN
ftr-400	756	24	of	of	ADP
ftr-400	756	25	the	the	DET
ftr-400	756	26	relevant	relevant	ADJ
ftr-400	756	27	2005	2005	NUM
ftr-400	756	28	]	]	PUNCT
ftr-400	756	29	tax	tax	NOUN
ftr-400	756	30	discrimination	discrimination	NOUN
ftr-400	756	31	73	73	NUM
ftr-400	756	32	155	155	NUM
ftr-400	756	33	.	.	PUNCT
ftr-400	757	1	lier	lier	PROPN
ftr-400	757	2	et	et	PROPN
ftr-400	757	3	al	al	PROPN
ftr-400	757	4	.	.	PROPN
ftr-400	757	5	,	,	PUNCT
ftr-400	757	6	supra	supra	PROPN
ftr-400	757	7	note	note	PROPN
ftr-400	757	8	113	113	NUM
ftr-400	757	9	,	,	PUNCT
ftr-400	757	10	at	at	ADP
ftr-400	757	11	20	20	NUM
ftr-400	757	12	.	.	PUNCT
ftr-400	758	1	156	156	NUM
ftr-400	758	2	.	.	PUNCT
ftr-400	758	3	stephen	stephen	PROPN
ftr-400	758	4	weatherill	weatherill	PROPN
ftr-400	758	5	&	&	CCONJ
ftr-400	758	6	paul	paul	PROPN
ftr-400	758	7	beaumont	beaumont	PROPN
ftr-400	758	8	,	,	PUNCT
ftr-400	758	9	ec	ec	PROPN
ftr-400	758	10	law	law	PROPN
ftr-400	758	11	157	157	NUM
ftr-400	758	12	-	-	SYM
ftr-400	758	13	58	58	NUM
ftr-400	758	14	(	(	PUNCT
ftr-400	758	15	1993	1993	NUM
ftr-400	758	16	)	)	PUNCT
ftr-400	758	17	.	.	PUNCT
ftr-400	759	1	since	since	SCONJ
ftr-400	759	2	october	october	PROPN
ftr-400	759	3	31	31	NUM
ftr-400	759	4	,	,	PUNCT
ftr-400	759	5	1989	1989	NUM
ftr-400	759	6	,	,	PUNCT
ftr-400	759	7	the	the	DET
ftr-400	759	8	court	court	NOUN
ftr-400	759	9	of	of	ADP
ftr-400	759	10	first	first	ADJ
ftr-400	759	11	instance	instance	NOUN
ftr-400	759	12	(	(	PUNCT
ftr-400	759	13	cfi	cfi	PROPN
ftr-400	759	14	)	)	PUNCT
ftr-400	759	15	has	have	AUX
ftr-400	759	16	resolved	resolve	VERB
ftr-400	759	17	disputes	dispute	NOUN
ftr-400	759	18	between	between	ADP
ftr-400	759	19	the	the	DET
ftr-400	759	20	ec	ec	PROPN
ftr-400	759	21	and	and	CCONJ
ftr-400	759	22	its	its	PRON
ftr-400	759	23	employees	employee	NOUN
ftr-400	759	24	as	as	ADV
ftr-400	759	25	well	well	ADV
ftr-400	759	26	as	as	ADP
ftr-400	759	27	appeals	appeal	NOUN
ftr-400	759	28	against	against	ADP
ftr-400	759	29	an	an	DET
ftr-400	759	30	ec	ec	PROPN
ftr-400	759	31	institution	institution	NOUN
ftr-400	759	32	concerning	concern	VERB
ftr-400	759	33	competition	competition	NOUN
ftr-400	759	34	matters	matter	NOUN
ftr-400	759	35	(	(	PUNCT
ftr-400	759	36	i.e.	i.e.	X
ftr-400	759	37	,	,	PUNCT
ftr-400	759	38	antitrust	antitrust	ADJ
ftr-400	759	39	and	and	CCONJ
ftr-400	759	40	merger	merger	NOUN
ftr-400	759	41	control	control	NOUN
ftr-400	759	42	)	)	PUNCT
ftr-400	759	43	.	.	PUNCT
ftr-400	760	1	the	the	DET
ftr-400	760	2	treaty	treaty	NOUN
ftr-400	760	3	of	of	ADP
ftr-400	760	4	nice	nice	ADJ
ftr-400	760	5	has	have	AUX
ftr-400	760	6	expanded	expand	VERB
ftr-400	760	7	the	the	DET
ftr-400	760	8	cfi	cfi	PROPN
ftr-400	760	9	�	�	PROPN
ftr-400	760	10	s	s	PART
ftr-400	760	11	jurisdiction	jurisdiction	NOUN
ftr-400	760	12	,	,	PUNCT
ftr-400	760	13	which	which	PRON
ftr-400	760	14	is	be	AUX
ftr-400	760	15	now	now	ADV
ftr-400	760	16	competent	competent	ADJ
ftr-400	760	17	to	to	PART
ftr-400	760	18	rule	rule	VERB
ftr-400	760	19	on	on	ADP
ftr-400	760	20	matters	matter	NOUN
ftr-400	760	21	covering	cover	VERB
ftr-400	760	22	a	a	DET
ftr-400	760	23	wide	wide	ADJ
ftr-400	760	24	range	range	NOUN
ftr-400	760	25	of	of	ADP
ftr-400	760	26	matters	matter	NOUN
ftr-400	760	27	arising	arise	VERB
ftr-400	760	28	under	under	ADP
ftr-400	760	29	the	the	DET
ftr-400	760	30	ec	ec	PROPN
ftr-400	760	31	treaty	treaty	NOUN
ftr-400	760	32	and	and	CCONJ
ftr-400	760	33	in	in	ADP
ftr-400	760	34	connection	connection	NOUN
ftr-400	760	35	with	with	ADP
ftr-400	760	36	the	the	DET
ftr-400	760	37	community	community	NOUN
ftr-400	760	38	�	�	NOUN
ftr-400	760	39	s	s	PART
ftr-400	760	40	secondary	secondary	ADJ
ftr-400	760	41	law	law	NOUN
ftr-400	760	42	.	.	PUNCT
ftr-400	761	1	see	see	VERB
ftr-400	761	2	goebel	goebel	NOUN
ftr-400	761	3	supplement	supplement	NOUN
ftr-400	761	4	,	,	PUNCT
ftr-400	761	5	european	european	PROPN
ftr-400	761	6	union	union	PROPN
ftr-400	761	7	law	law	PROPN
ftr-400	761	8	,	,	PUNCT
ftr-400	761	9	supra	supra	PROPN
ftr-400	761	10	note	note	NOUN
ftr-400	761	11	76	76	NUM
ftr-400	761	12	,	,	PUNCT
ftr-400	761	13	at	at	ADP
ftr-400	761	14	10	10	NUM
ftr-400	761	15	.	.	PUNCT
ftr-400	762	1	157	157	NUM
ftr-400	762	2	.	.	PUNCT
ftr-400	763	1	arnull	arnull	ADJ
ftr-400	763	2	,	,	PUNCT
ftr-400	763	3	supra	supra	PROPN
ftr-400	763	4	note	note	NOUN
ftr-400	763	5	149	149	NUM
ftr-400	763	6	,	,	PUNCT
ftr-400	763	7	at	at	ADP
ftr-400	763	8	50	50	NUM
ftr-400	763	9	-	-	SYM
ftr-400	763	10	51	51	NUM
ftr-400	763	11	.	.	PUNCT
ftr-400	764	1	article	article	NOUN
ftr-400	764	2	234	234	NUM
ftr-400	764	3	does	do	AUX
ftr-400	764	4	not	not	PART
ftr-400	764	5	give	give	VERB
ftr-400	764	6	the	the	DET
ftr-400	764	7	court	court	NOUN
ftr-400	764	8	jurisdiction	jurisdiction	NOUN
ftr-400	764	9	�	�	PROPN
ftr-400	764	10	to	to	PART
ftr-400	764	11	decide	decide	VERB
ftr-400	764	12	upon	upon	SCONJ
ftr-400	764	13	the	the	DET
ftr-400	764	14	validity	validity	NOUN
ftr-400	764	15	of	of	ADP
ftr-400	764	16	a	a	DET
ftr-400	764	17	provision	provision	NOUN
ftr-400	764	18	of	of	ADP
ftr-400	764	19	domestic	domestic	ADJ
ftr-400	764	20	law	law	NOUN
ftr-400	764	21	in	in	ADP
ftr-400	764	22	relation	relation	NOUN
ftr-400	764	23	to	to	ADP
ftr-400	764	24	the	the	DET
ftr-400	764	25	treaty	treaty	NOUN
ftr-400	764	26	.	.	PUNCT
ftr-400	764	27	.	.	PUNCT
ftr-400	764	28	.	.	PUNCT
ftr-400	765	1	.	.	PUNCT
ftr-400	766	1	�	�	PROPN
ftr-400	767	1	i	i	PRON
ftr-400	767	2	d.	d.	PROPN
ftr-400	767	3	(	(	PUNCT
ftr-400	767	4	citing	cite	VERB
ftr-400	767	5	case	case	NOUN
ftr-400	767	6	6/64	6/64	NUM
ftr-400	767	7	,	,	PUNCT
ftr-400	767	8	costa	costa	PROPN
ftr-400	767	9	v.	v.	CCONJ
ftr-400	767	10	enel	enel	PROPN
ftr-400	767	11	,	,	PUNCT
ftr-400	767	12	1964	1964	NUM
ftr-400	767	13	e.c.r	e.c.r	ADJ
ftr-400	767	14	.	.	PUNCT
ftr-400	767	15	585	585	NUM
ftr-400	767	16	,	,	PUNCT
ftr-400	767	17	592	592	NUM
ftr-400	767	18	-	-	NUM
ftr-400	767	19	93	93	NUM
ftr-400	767	20	)	)	PUNCT
ftr-400	767	21	.	.	PUNCT
ftr-400	768	1	�	�	PROPN
ftr-400	768	2	rather	rather	ADV
ftr-400	768	3	the	the	DET
ftr-400	768	4	proceedings	proceeding	NOUN
ftr-400	768	5	take	take	VERB
ftr-400	768	6	the	the	DET
ftr-400	768	7	form	form	NOUN
ftr-400	768	8	of	of	ADP
ftr-400	768	9	a	a	DET
ftr-400	768	10	dialogue	dialogue	NOUN
ftr-400	768	11	in	in	ADP
ftr-400	768	12	which	which	PRON
ftr-400	768	13	the	the	DET
ftr-400	768	14	two	two	NUM
ftr-400	768	15	courts	court	NOUN
ftr-400	768	16	seek	seek	VERB
ftr-400	768	17	a	a	DET
ftr-400	768	18	solution	solution	NOUN
ftr-400	768	19	to	to	ADP
ftr-400	768	20	the	the	DET
ftr-400	768	21	case	case	NOUN
ftr-400	768	22	in	in	ADP
ftr-400	768	23	hand	hand	NOUN
ftr-400	768	24	which	which	PRON
ftr-400	768	25	is	be	AUX
ftr-400	768	26	in	in	ADP
ftr-400	768	27	harmony	harmony	NOUN
ftr-400	768	28	with	with	ADP
ftr-400	768	29	the	the	DET
ftr-400	768	30	requirements	requirement	NOUN
ftr-400	768	31	of	of	ADP
ftr-400	768	32	community	community	NOUN
ftr-400	768	33	law	law	NOUN
ftr-400	768	34	.	.	PUNCT
ftr-400	769	1	�	�	PROPN
ftr-400	770	1	i	i	PRON
ftr-400	770	2	d.	d.	PROPN
ftr-400	770	3	at	at	ADP
ftr-400	770	4	51	51	NUM
ftr-400	770	5	.	.	PUNCT
ftr-400	771	1	158	158	NUM
ftr-400	771	2	.	.	PUNCT
ftr-400	772	1	bermann	bermann	PROPN
ftr-400	772	2	,	,	PUNCT
ftr-400	772	3	supra	supra	PROPN
ftr-400	772	4	note	note	PROPN
ftr-400	772	5	14	14	NUM
ftr-400	772	6	,	,	PUNCT
ftr-400	772	7	at	at	ADP
ftr-400	772	8	355	355	NUM
ftr-400	772	9	.	.	PUNCT
ftr-400	773	1	159	159	NUM
ftr-400	773	2	.	.	PUNCT
ftr-400	774	1	ec	ec	PROPN
ftr-400	774	2	treaty	treaty	PROPN
ftr-400	774	3	,	,	PUNCT
ftr-400	774	4	supra	supra	PROPN
ftr-400	774	5	note	note	PROPN
ftr-400	774	6	15	15	NUM
ftr-400	774	7	,	,	PUNCT
ftr-400	774	8	art	art	NOUN
ftr-400	774	9	.	.	PUNCT
ftr-400	775	1	220	220	NUM
ftr-400	775	2	.	.	PUNCT
ftr-400	775	3	article	article	NOUN
ftr-400	775	4	220	220	NUM
ftr-400	775	5	states	state	NOUN
ftr-400	775	6	�	�	NOUN
ftr-400	775	7	[	[	X
ftr-400	775	8	t]he	t]he	ADJ
ftr-400	775	9	court	court	NOUN
ftr-400	775	10	of	of	ADP
ftr-400	775	11	justice	justice	NOUN
ftr-400	775	12	shall	shall	AUX
ftr-400	775	13	ensure	ensure	VERB
ftr-400	775	14	that	that	SCONJ
ftr-400	775	15	in	in	ADP
ftr-400	775	16	the	the	DET
ftr-400	775	17	interpretation	interpretation	NOUN
ftr-400	775	18	and	and	CCONJ
ftr-400	775	19	application	application	NOUN
ftr-400	775	20	of	of	ADP
ftr-400	775	21	this	this	DET
ftr-400	775	22	treaty	treaty	NOUN
ftr-400	775	23	the	the	DET
ftr-400	775	24	law	law	NOUN
ftr-400	775	25	is	be	AUX
ftr-400	775	26	observed	observe	VERB
ftr-400	775	27	.	.	PUNCT
ftr-400	776	1	�	�	PROPN
ftr-400	777	1	i	i	PRON
ftr-400	777	2	d.	d.	PROPN
ftr-400	777	3	160	160	NUM
ftr-400	777	4	.	.	PUNCT
ftr-400	777	5	tax	tax	NOUN
ftr-400	777	6	policy	policy	NOUN
ftr-400	777	7	in	in	ADP
ftr-400	777	8	the	the	DET
ftr-400	777	9	eu	eu	PROPN
ftr-400	777	10	,	,	PUNCT
ftr-400	777	11	supra	supra	PROPN
ftr-400	777	12	note	note	NOUN
ftr-400	777	13	41	41	NUM
ftr-400	777	14	,	,	PUNCT
ftr-400	777	15	at	at	ADP
ftr-400	777	16	23	23	NUM
ftr-400	777	17	.	.	PUNCT
ftr-400	778	1	in	in	ADP
ftr-400	778	2	the	the	DET
ftr-400	778	3	direct	direct	ADJ
ftr-400	778	4	tax	tax	NOUN
ftr-400	778	5	field	field	NOUN
ftr-400	778	6	,	,	PUNCT
ftr-400	778	7	progress	progress	NOUN
ftr-400	778	8	towards	towards	ADP
ftr-400	778	9	community	community	NOUN
ftr-400	778	10	objectives	objective	NOUN
ftr-400	778	11	can	can	AUX
ftr-400	778	12	not	not	PART
ftr-400	778	13	be	be	AUX
ftr-400	778	14	left	leave	VERB
ftr-400	778	15	to	to	PART
ftr-400	778	16	chance	chance	VERB
ftr-400	778	17	that	that	SCONJ
ftr-400	778	18	a	a	DET
ftr-400	778	19	taxpayer	taxpayer	NOUN
ftr-400	778	20	will	will	AUX
ftr-400	778	21	bring	bring	VERB
ftr-400	778	22	a	a	DET
ftr-400	778	23	case	case	NOUN
ftr-400	778	24	to	to	ADP
ftr-400	778	25	the	the	DET
ftr-400	778	26	ecj	ecj	PROPN
ftr-400	778	27	.	.	PUNCT
ftr-400	779	1	i	i	PRON
ftr-400	779	2	d.	d.	PROPN
ftr-400	779	3	for	for	ADP
ftr-400	779	4	example	example	NOUN
ftr-400	779	5	,	,	PUNCT
ftr-400	779	6	in	in	ADP
ftr-400	779	7	2004	2004	NUM
ftr-400	779	8	,	,	PUNCT
ftr-400	779	9	the	the	DET
ftr-400	779	10	commission	commission	NOUN
ftr-400	779	11	sent	send	VERB
ftr-400	779	12	a	a	DET
ftr-400	779	13	reasoned	reason	VERB
ftr-400	779	14	opinion	opinion	NOUN
ftr-400	779	15	,	,	PUNCT
ftr-400	779	16	the	the	DET
ftr-400	779	17	second	second	ADJ
ftr-400	779	18	stage	stage	NOUN
ftr-400	779	19	of	of	ADP
ftr-400	779	20	infringement	infringement	NOUN
ftr-400	779	21	proceedings	proceeding	NOUN
ftr-400	779	22	,	,	PUNCT
ftr-400	779	23	to	to	ADP
ftr-400	779	24	germany	germany	PROPN
ftr-400	779	25	because	because	SCONJ
ftr-400	779	26	of	of	ADP
ftr-400	779	27	a	a	DET
ftr-400	779	28	�	�	PROPN
ftr-400	779	29	discriminatory	discriminatory	ADJ
ftr-400	779	30	�	�	PROPN
ftr-400	779	31	tax	tax	NOUN
ftr-400	779	32	on	on	ADP
ftr-400	779	33	school	school	NOUN
ftr-400	779	34	fees	fee	NOUN
ftr-400	779	35	paid	pay	VERB
ftr-400	779	36	to	to	ADP
ftr-400	779	37	non	non	ADJ
ftr-400	779	38	-	-	ADJ
ftr-400	779	39	german	german	ADJ
ftr-400	779	40	schools	school	NOUN
ftr-400	779	41	.	.	PUNCT
ftr-400	780	1	press	press	NOUN
ftr-400	780	2	release	release	NOUN
ftr-400	780	3	,	,	PUNCT
ftr-400	780	4	european	european	PROPN
ftr-400	780	5	commission	commission	PROPN
ftr-400	780	6	,	,	PUNCT
ftr-400	780	7	commission	commission	PROPN
ftr-400	780	8	requests	request	VERB
ftr-400	780	9	germany	germany	PROPN
ftr-400	780	10	to	to	PART
ftr-400	780	11	end	end	VERB
ftr-400	780	12	discrimination	discrimination	NOUN
ftr-400	780	13	concerning	concern	VERB
ftr-400	780	14	housing	housing	NOUN
ftr-400	780	15	grants	grant	NOUN
ftr-400	780	16	and	and	CCONJ
ftr-400	780	17	tax	tax	NOUN
ftr-400	780	18	deductions	deduction	NOUN
ftr-400	780	19	(	(	PUNCT
ftr-400	780	20	jan	jan	PROPN
ftr-400	780	21	.	.	PROPN
ftr-400	780	22	7	7	NUM
ftr-400	780	23	,	,	PUNCT
ftr-400	780	24	2004	2004	NUM
ftr-400	780	25	)	)	PUNCT
ftr-400	780	26	,	,	PUNCT
ftr-400	780	27	at	at	ADP
ftr-400	780	28	http://europa.eu.int/rapid/pressreleasesaction.do	http://europa.eu.int/rapid/pressreleasesaction.do	PRON
ftr-400	780	29	?	?	PUNCT
ftr-400	781	1	reference	reference	NOUN
ftr-400	781	2	=	=	NUM
ftr-400	781	3	ip/04/20	ip/04/20	PROPN
ftr-400	781	4	.	.	PUNCT
ftr-400	782	1	in	in	ADP
ftr-400	782	2	2005	2005	NUM
ftr-400	782	3	,	,	PUNCT
ftr-400	782	4	the	the	DET
ftr-400	782	5	commission	commission	NOUN
ftr-400	782	6	referred	refer	VERB
ftr-400	782	7	portugal	portugal	PROPN
ftr-400	782	8	to	to	ADP
ftr-400	782	9	the	the	DET
ftr-400	782	10	ecj	ecj	PROPN
ftr-400	782	11	,	,	PUNCT
ftr-400	782	12	the	the	DET
ftr-400	782	13	final	final	ADJ
ftr-400	782	14	state	state	NOUN
ftr-400	782	15	of	of	ADP
ftr-400	782	16	infringement	infringement	NOUN
ftr-400	782	17	proceedings	proceeding	NOUN
ftr-400	782	18	,	,	PUNCT
ftr-400	782	19	because	because	SCONJ
ftr-400	782	20	of	of	ADP
ftr-400	782	21	a	a	DET
ftr-400	782	22	�	�	PROPN
ftr-400	782	23	discriminatory	discriminatory	ADJ
ftr-400	782	24	�	�	PROPN
ftr-400	782	25	tax	tax	NOUN
ftr-400	782	26	on	on	ADP
ftr-400	782	27	capital	capital	NOUN
ftr-400	782	28	gains	gain	NOUN
ftr-400	782	29	reinvested	reinveste	VERB
ftr-400	782	30	in	in	ADP
ftr-400	782	31	another	another	DET
ftr-400	782	32	member	member	NOUN
ftr-400	782	33	state	state	NOUN
ftr-400	782	34	.	.	PUNCT
ftr-400	783	1	press	press	NOUN
ftr-400	783	2	release	release	NOUN
ftr-400	783	3	,	,	PUNCT
ftr-400	783	4	european	european	PROPN
ftr-400	783	5	commission	commission	PROPN
ftr-400	783	6	,	,	PUNCT
ftr-400	783	7	commission	commission	NOUN
ftr-400	783	8	takes	take	VERB
ftr-400	783	9	portugal	portugal	PROPN
ftr-400	783	10	to	to	PART
ftr-400	783	11	court	court	VERB
ftr-400	783	12	over	over	ADP
ftr-400	783	13	discriminatory	discriminatory	ADJ
ftr-400	783	14	rules	rule	NOUN
ftr-400	783	15	on	on	ADP
ftr-400	783	16	tax	tax	NOUN
ftr-400	783	17	relief	relief	NOUN
ftr-400	783	18	for	for	ADP
ftr-400	783	19	capital	capital	NOUN
ftr-400	783	20	gains	gain	NOUN
ftr-400	783	21	from	from	ADP
ftr-400	783	22	home	home	NOUN
ftr-400	783	23	sales	sale	NOUN
ftr-400	783	24	(	(	PUNCT
ftr-400	783	25	jan	jan	PROPN
ftr-400	783	26	.	.	PROPN
ftr-400	783	27	13	13	NUM
ftr-400	783	28	,	,	PUNCT
ftr-400	783	29	2005	2005	NUM
ftr-400	783	30	)	)	PUNCT
ftr-400	783	31	,	,	PUNCT
ftr-400	783	32	at	at	ADP
ftr-400	783	33	http://europa.eu.int/rapid/pressreleasesaction.do	http://europa.eu.int/rapid/pressreleasesaction.do	PRON
ftr-400	783	34	?	?	PUNCT
ftr-400	784	1	reference	reference	NOUN
ftr-400	784	2	=	=	SYM
ftr-400	784	3	ip/05/36	ip/05/36	PROPN
ftr-400	784	4	.	.	PUNCT
ftr-400	785	1	question	question	NOUN
ftr-400	785	2	of	of	ADP
ftr-400	785	3	community	community	NOUN
ftr-400	785	4	law.155	law.155	ADJ
ftr-400	785	5	other	other	ADJ
ftr-400	785	6	national	national	ADJ
ftr-400	785	7	courts	court	NOUN
ftr-400	785	8	can	can	AUX
ftr-400	785	9	rely	rely	VERB
ftr-400	785	10	on	on	ADP
ftr-400	785	11	these	these	DET
ftr-400	785	12	article	article	NOUN
ftr-400	785	13	234	234	NUM
ftr-400	785	14	rulings	ruling	NOUN
ftr-400	785	15	as	as	ADP
ftr-400	785	16	authoritative	authoritative	ADJ
ftr-400	785	17	interpretations	interpretation	NOUN
ftr-400	785	18	of	of	ADP
ftr-400	785	19	community	community	NOUN
ftr-400	785	20	law	law	NOUN
ftr-400	785	21	or	or	CCONJ
ftr-400	785	22	may	may	AUX
ftr-400	785	23	resubmit	resubmit	VERB
ftr-400	785	24	the	the	DET
ftr-400	785	25	question	question	NOUN
ftr-400	785	26	to	to	ADP
ftr-400	785	27	the	the	DET
ftr-400	785	28	court	court	NOUN
ftr-400	785	29	for	for	ADP
ftr-400	785	30	a	a	DET
ftr-400	785	31	preliminary	preliminary	ADJ
ftr-400	785	32	ruling	ruling	NOUN
ftr-400	785	33	in	in	ADP
ftr-400	785	34	the	the	DET
ftr-400	785	35	hope	hope	NOUN
ftr-400	785	36	that	that	SCONJ
ftr-400	785	37	the	the	DET
ftr-400	785	38	court	court	NOUN
ftr-400	785	39	of	of	ADP
ftr-400	785	40	justice	justice	PROPN
ftr-400	785	41	departs	depart	VERB
ftr-400	785	42	from	from	ADP
ftr-400	785	43	its	its	PRON
ftr-400	785	44	previous	previous	ADJ
ftr-400	785	45	decision.156	decision.156	NOUN
ftr-400	785	46	thus	thus	ADV
ftr-400	785	47	,	,	PUNCT
ftr-400	785	48	unlike	unlike	ADP
ftr-400	785	49	the	the	DET
ftr-400	785	50	u.s	u.s	PROPN
ftr-400	785	51	.	.	PROPN
ftr-400	785	52	supreme	supreme	PROPN
ftr-400	785	53	court	court	PROPN
ftr-400	785	54	,	,	PUNCT
ftr-400	785	55	the	the	DET
ftr-400	785	56	ecj	ecj	NOUN
ftr-400	785	57	does	do	AUX
ftr-400	785	58	not	not	PART
ftr-400	785	59	normally	normally	ADV
ftr-400	785	60	rule	rule	VERB
ftr-400	785	61	directly	directly	ADV
ftr-400	785	62	on	on	ADP
ftr-400	785	63	the	the	DET
ftr-400	785	64	validity	validity	NOUN
ftr-400	785	65	of	of	ADP
ftr-400	785	66	member	member	NOUN
ftr-400	785	67	state	state	PROPN
ftr-400	785	68	laws.157	laws.157	PROPN
ftr-400	785	69	however	however	ADV
ftr-400	785	70	,	,	PUNCT
ftr-400	785	71	it	it	PRON
ftr-400	785	72	often	often	ADV
ftr-400	785	73	clearly	clearly	ADV
ftr-400	785	74	indicates	indicate	VERB
ftr-400	785	75	as	as	ADP
ftr-400	785	76	a	a	DET
ftr-400	785	77	matter	matter	NOUN
ftr-400	785	78	of	of	ADP
ftr-400	785	79	law	law	NOUN
ftr-400	785	80	that	that	PRON
ftr-400	785	81	a	a	DET
ftr-400	785	82	member	member	NOUN
ftr-400	785	83	state	state	NOUN
ftr-400	785	84	�	�	PROPN
ftr-400	785	85	s	s	PART
ftr-400	785	86	legislation	legislation	NOUN
ftr-400	785	87	violates	violate	VERB
ftr-400	785	88	the	the	DET
ftr-400	785	89	ec	ec	PROPN
ftr-400	785	90	treaty.158	treaty.158	NOUN
ftr-400	785	91	along	along	ADP
ftr-400	785	92	with	with	ADP
ftr-400	785	93	referrals	referral	NOUN
ftr-400	785	94	under	under	ADP
ftr-400	785	95	article	article	NOUN
ftr-400	785	96	234	234	NUM
ftr-400	785	97	,	,	PUNCT
ftr-400	785	98	the	the	DET
ftr-400	785	99	ecj	ecj	NOUN
ftr-400	785	100	must	must	AUX
ftr-400	785	101	also	also	ADV
ftr-400	785	102	hear	hear	VERB
ftr-400	785	103	cases	case	NOUN
ftr-400	785	104	brought	bring	VERB
ftr-400	785	105	by	by	ADP
ftr-400	785	106	the	the	DET
ftr-400	785	107	commission	commission	NOUN
ftr-400	785	108	pursuant	pursuant	ADJ
ftr-400	785	109	to	to	ADP
ftr-400	785	110	its	its	PRON
ftr-400	785	111	obligation	obligation	NOUN
ftr-400	785	112	to	to	PART
ftr-400	785	113	enforce	enforce	VERB
ftr-400	785	114	the	the	DET
ftr-400	785	115	treaty.159	treaty.159	NOUN
ftr-400	785	116	the	the	DET
ftr-400	785	117	commission	commission	NOUN
ftr-400	785	118	has	have	AUX
ftr-400	785	119	stated	state	VERB
ftr-400	785	120	that	that	SCONJ
ftr-400	785	121	it	it	PRON
ftr-400	785	122	intends	intend	VERB
ftr-400	785	123	to	to	PART
ftr-400	785	124	pursue	pursue	VERB
ftr-400	785	125	a	a	DET
ftr-400	785	126	more	more	ADV
ftr-400	785	127	proactive	proactive	ADJ
ftr-400	785	128	strategy	strategy	NOUN
ftr-400	785	129	in	in	ADP
ftr-400	785	130	the	the	DET
ftr-400	785	131	field	field	NOUN
ftr-400	785	132	of	of	ADP
ftr-400	785	133	tax	tax	NOUN
ftr-400	785	134	infringements	infringement	NOUN
ftr-400	785	135	and	and	CCONJ
ftr-400	785	136	is	be	AUX
ftr-400	785	137	more	more	ADV
ftr-400	785	138	willing	willing	ADJ
ftr-400	785	139	to	to	PART
ftr-400	785	140	initiate	initiate	VERB
ftr-400	785	141	action	action	NOUN
ftr-400	785	142	before	before	ADP
ftr-400	785	143	the	the	DET
ftr-400	785	144	court	court	NOUN
ftr-400	785	145	upon	upon	SCONJ
ftr-400	785	146	finding	find	VERB
ftr-400	785	147	incompatible	incompatible	ADJ
ftr-400	785	148	tax	tax	NOUN
ftr-400	785	149	provisions.160	provisions.160	NOUN
ftr-400	785	150	indeed	indeed	ADV
ftr-400	785	151	on	on	ADP
ftr-400	785	152	february	february	PROPN
ftr-400	785	153	5	5	NUM
ftr-400	785	154	,	,	PUNCT
ftr-400	785	155	2003	2003	NUM
ftr-400	785	156	,	,	PUNCT
ftr-400	785	157	the	the	DET
ftr-400	785	158	commission	commission	NOUN
ftr-400	785	159	started	start	VERB
ftr-400	785	160	infringement	infringement	NOUN
ftr-400	785	161	proceedings	proceeding	NOUN
ftr-400	785	162	against	against	ADP
ftr-400	785	163	belgium	belgium	PROPN
ftr-400	785	164	,	,	PUNCT
ftr-400	785	165	france	france	PROPN
ftr-400	785	166	,	,	PUNCT
ftr-400	785	167	italy	italy	PROPN
ftr-400	785	168	,	,	PUNCT
ftr-400	785	169	portugal	portugal	PROPN
ftr-400	785	170	,	,	PUNCT
ftr-400	785	171	and	and	CCONJ
ftr-400	785	172	spain	spain	PROPN
ftr-400	785	173	with	with	ADP
ftr-400	785	174	respect	respect	NOUN
ftr-400	785	175	to	to	ADP
ftr-400	785	176	the	the	DET
ftr-400	785	177	non	non	ADJ
ftr-400	785	178	-	-	NOUN
ftr-400	785	179	deductibility	deductibility	NOUN
ftr-400	785	180	of	of	ADP
ftr-400	785	181	74	74	NUM
ftr-400	785	182	florida	florida	PROPN
ftr-400	785	183	tax	tax	NOUN
ftr-400	785	184	review	review	NOUN
ftr-400	785	185	[	[	X
ftr-400	785	186	vol.7:2	vol.7:2	NOUN
ftr-400	785	187	161	161	NUM
ftr-400	785	188	.	.	PUNCT
ftr-400	786	1	jcg	jcg	NOUN
ftr-400	786	2	,	,	PUNCT
ftr-400	786	3	six	six	NUM
ftr-400	786	4	member	member	NOUN
ftr-400	786	5	states	state	NOUN
ftr-400	786	6	rapped	rap	VERB
ftr-400	786	7	for	for	ADP
ftr-400	786	8	discrimination	discrimination	NOUN
ftr-400	786	9	against	against	ADP
ftr-400	786	10	pension	pension	NOUN
ftr-400	786	11	funds	fund	NOUN
ftr-400	786	12	,	,	PUNCT
ftr-400	786	13	eur	eur	PROPN
ftr-400	786	14	.	.	PUNCT
ftr-400	786	15	rep	rep	PROPN
ftr-400	786	16	.	.	PROPN
ftr-400	786	17	,	,	PUNCT
ftr-400	786	18	feb	feb	PROPN
ftr-400	786	19	.	.	PROPN
ftr-400	786	20	8	8	NUM
ftr-400	786	21	,	,	PUNCT
ftr-400	786	22	2003	2003	NUM
ftr-400	786	23	,	,	PUNCT
ftr-400	786	24	at	at	ADP
ftr-400	786	25	2003	2003	NUM
ftr-400	786	26	wl	wl	NOUN
ftr-400	786	27	10439196	10439196	NUM
ftr-400	786	28	.	.	PUNCT
ftr-400	787	1	162	162	NUM
ftr-400	787	2	.	.	PUNCT
ftr-400	787	3	commission	commission	NOUN
ftr-400	787	4	on	on	ADP
ftr-400	787	5	structural	structural	ADJ
ftr-400	787	6	alternatives	alternative	NOUN
ftr-400	787	7	for	for	ADP
ftr-400	787	8	the	the	DET
ftr-400	787	9	federal	federal	ADJ
ftr-400	787	10	courts	court	NOUN
ftr-400	787	11	of	of	ADP
ftr-400	787	12	appeals	appeal	NOUN
ftr-400	787	13	,	,	PUNCT
ftr-400	787	14	final	final	ADJ
ftr-400	787	15	report	report	NOUN
ftr-400	787	16	73	73	NUM
ftr-400	787	17	(	(	PUNCT
ftr-400	787	18	dec	dec	PROPN
ftr-400	787	19	.	.	PROPN
ftr-400	787	20	18	18	NUM
ftr-400	787	21	,	,	PUNCT
ftr-400	787	22	1998	1998	NUM
ftr-400	787	23	)	)	PUNCT
ftr-400	787	24	,	,	PUNCT
ftr-400	787	25	at	at	ADP
ftr-400	787	26	http://www.library.unt.edu/gpo/csafca/final/	http://www.library.unt.edu/gpo/csafca/final/	PROPN
ftr-400	787	27	appstruc.pdf	appstruc.pdf	X
ftr-400	787	28	.	.	PUNCT
ftr-400	788	1	two	two	NUM
ftr-400	788	2	examples	example	NOUN
ftr-400	788	3	of	of	ADP
ftr-400	788	4	state	state	NOUN
ftr-400	788	5	tax	tax	NOUN
ftr-400	788	6	cases	case	NOUN
ftr-400	788	7	that	that	PRON
ftr-400	788	8	were	be	AUX
ftr-400	788	9	denied	deny	VERB
ftr-400	788	10	certiorari	certiorari	NOUN
ftr-400	788	11	are	be	AUX
ftr-400	788	12	white	white	ADJ
ftr-400	788	13	v.	v.	ADP
ftr-400	788	14	reynolds	reynolds	PROPN
ftr-400	788	15	metals	metals	PROPN
ftr-400	788	16	co.	co.	PROPN
ftr-400	788	17	,	,	PUNCT
ftr-400	788	18	558	558	NUM
ftr-400	788	19	so	so	ADV
ftr-400	788	20	.	.	PUNCT
ftr-400	789	1	2d	2d	NOUN
ftr-400	789	2	373	373	NUM
ftr-400	789	3	(	(	PUNCT
ftr-400	789	4	ala	ala	PROPN
ftr-400	789	5	.	.	PROPN
ftr-400	789	6	1989	1989	NUM
ftr-400	789	7	)	)	PUNCT
ftr-400	789	8	,	,	PUNCT
ftr-400	789	9	cert	cert	NOUN
ftr-400	789	10	denied	deny	VERB
ftr-400	789	11	,	,	PUNCT
ftr-400	789	12	gmc	gmc	PROPN
ftr-400	789	13	v.	v.	PROPN
ftr-400	789	14	dep	dep	PROPN
ftr-400	789	15	�	�	PROPN
ftr-400	789	16	t	t	PROPN
ftr-400	789	17	of	of	ADP
ftr-400	789	18	revenue	revenue	NOUN
ftr-400	789	19	of	of	ADP
ftr-400	789	20	ala	ala	PROPN
ftr-400	789	21	.	.	PROPN
ftr-400	789	22	,	,	PUNCT
ftr-400	789	23	496	496	NUM
ftr-400	789	24	u.s	u.s	PROPN
ftr-400	789	25	.	.	PROPN
ftr-400	789	26	912	912	NUM
ftr-400	789	27	(	(	PUNCT
ftr-400	789	28	1990	1990	NUM
ftr-400	789	29	)	)	PUNCT
ftr-400	789	30	(	(	PUNCT
ftr-400	789	31	out	out	ADV
ftr-400	789	32	-	-	PUNCT
ftr-400	789	33	of	of	ADP
ftr-400	789	34	-	-	PUNCT
ftr-400	789	35	state	state	NOUN
ftr-400	789	36	corporation	corporation	NOUN
ftr-400	789	37	claimed	claim	VERB
ftr-400	789	38	disparate	disparate	ADJ
ftr-400	789	39	treatment	treatment	NOUN
ftr-400	789	40	between	between	ADP
ftr-400	789	41	in	in	ADP
ftr-400	789	42	-	-	PUNCT
ftr-400	789	43	state	state	NOUN
ftr-400	789	44	and	and	CCONJ
ftr-400	789	45	out	out	ADP
ftr-400	789	46	-	-	PUNCT
ftr-400	789	47	of	of	ADP
ftr-400	789	48	-	-	PUNCT
ftr-400	789	49	state	state	NOUN
ftr-400	789	50	corporations	corporation	NOUN
ftr-400	789	51	;	;	PUNCT
ftr-400	789	52	court	court	NOUN
ftr-400	789	53	held	hold	VERB
ftr-400	789	54	that	that	SCONJ
ftr-400	789	55	the	the	DET
ftr-400	789	56	alabama	alabama	PROPN
ftr-400	789	57	code	code	PROPN
ftr-400	789	58	violated	violate	VERB
ftr-400	789	59	neither	neither	CCONJ
ftr-400	789	60	the	the	DET
ftr-400	789	61	equal	equal	ADJ
ftr-400	789	62	protection	protection	NOUN
ftr-400	789	63	nor	nor	CCONJ
ftr-400	789	64	the	the	DET
ftr-400	789	65	commerce	commerce	NOUN
ftr-400	789	66	clauses	clause	NOUN
ftr-400	789	67	)	)	PUNCT
ftr-400	789	68	and	and	CCONJ
ftr-400	789	69	colo	colo	PROPN
ftr-400	789	70	.	.	PUNCT
ftr-400	790	1	interstate	interstate	PROPN
ftr-400	790	2	gas	gas	PROPN
ftr-400	790	3	co.	co.	PROPN
ftr-400	790	4	v.	v.	ADP
ftr-400	790	5	okla	okla	PROPN
ftr-400	790	6	.	.	PUNCT
ftr-400	791	1	tax	tax	NOUN
ftr-400	791	2	comm	comm	NOUN
ftr-400	791	3	�	�	PROPN
ftr-400	791	4	n	n	CCONJ
ftr-400	791	5	,	,	PUNCT
ftr-400	791	6	774	774	NUM
ftr-400	791	7	p.2d	p.2d	SYM
ftr-400	791	8	468	468	NUM
ftr-400	791	9	(	(	PUNCT
ftr-400	791	10	okla	okla	NOUN
ftr-400	791	11	.	.	PUNCT
ftr-400	791	12	1989	1989	NUM
ftr-400	791	13	)	)	PUNCT
ftr-400	791	14	,	,	PUNCT
ftr-400	791	15	cert	cert	PROPN
ftr-400	791	16	.	.	PUNCT
ftr-400	792	1	denied	deny	VERB
ftr-400	792	2	,	,	PUNCT
ftr-400	792	3	493	493	NUM
ftr-400	792	4	u.s	u.s	PROPN
ftr-400	792	5	.	.	PROPN
ftr-400	792	6	854	854	NUM
ftr-400	792	7	(	(	PUNCT
ftr-400	792	8	1989	1989	NUM
ftr-400	792	9	)	)	PUNCT
ftr-400	792	10	(	(	PUNCT
ftr-400	792	11	pipeline	pipeline	NOUN
ftr-400	792	12	companies	company	NOUN
ftr-400	792	13	purchasing	purchase	VERB
ftr-400	792	14	gas	gas	NOUN
ftr-400	792	15	for	for	ADP
ftr-400	792	16	sale	sale	NOUN
ftr-400	792	17	out	out	ADP
ftr-400	792	18	-	-	PUNCT
ftr-400	792	19	of	of	ADP
ftr-400	792	20	-	-	PUNCT
ftr-400	792	21	state	state	NOUN
ftr-400	792	22	objected	object	VERB
ftr-400	792	23	to	to	ADP
ftr-400	792	24	oklahoma	oklahoma	PROPN
ftr-400	792	25	�	�	PROPN
ftr-400	792	26	s	s	PART
ftr-400	792	27	severance	severance	NOUN
ftr-400	792	28	tax	tax	NOUN
ftr-400	792	29	on	on	ADP
ftr-400	792	30	the	the	DET
ftr-400	792	31	gas	gas	NOUN
ftr-400	792	32	,	,	PUNCT
ftr-400	792	33	arguing	argue	VERB
ftr-400	792	34	unsuccessfully	unsuccessfully	ADV
ftr-400	792	35	that	that	SCONJ
ftr-400	792	36	it	it	PRON
ftr-400	792	37	violated	violate	VERB
ftr-400	792	38	the	the	DET
ftr-400	792	39	supremacy	supremacy	NOUN
ftr-400	792	40	,	,	PUNCT
ftr-400	792	41	due	due	ADJ
ftr-400	792	42	process	process	NOUN
ftr-400	792	43	and	and	CCONJ
ftr-400	792	44	equal	equal	ADJ
ftr-400	792	45	protection	protection	NOUN
ftr-400	792	46	clauses	clause	NOUN
ftr-400	792	47	)	)	PUNCT
ftr-400	792	48	.	.	PUNCT
ftr-400	793	1	163	163	NUM
ftr-400	793	2	.	.	PUNCT
ftr-400	794	1	see	see	VERB
ftr-400	794	2	,	,	PUNCT
ftr-400	794	3	e.g.	e.g.	ADV
ftr-400	794	4	,	,	PUNCT
ftr-400	794	5	case	case	NOUN
ftr-400	794	6	c-279/93	c-279/93	PROPN
ftr-400	794	7	,	,	PUNCT
ftr-400	794	8	finanzamt	finanzamt	VERB
ftr-400	794	9	köln	köln	NOUN
ftr-400	794	10	-	-	PUNCT
ftr-400	794	11	altstadt	altstadt	PROPN
ftr-400	794	12	v.	v.	PROPN
ftr-400	794	13	schumacker	schumacker	PROPN
ftr-400	794	14	,	,	PUNCT
ftr-400	794	15	1995	1995	NUM
ftr-400	794	16	e.c.r	e.c.r	PROPN
ftr-400	794	17	.	.	PUNCT
ftr-400	795	1	i-225	i-225	ADV
ftr-400	795	2	,	,	PUNCT
ftr-400	795	3	¶	¶	PROPN
ftr-400	795	4	21	21	NUM
ftr-400	795	5	;	;	PUNCT
ftr-400	795	6	see	see	VERB
ftr-400	795	7	infra	infra	NOUN
ftr-400	795	8	part	part	NOUN
ftr-400	795	9	v(b	v(b	PROPN
ftr-400	795	10	)	)	PUNCT
ftr-400	795	11	.	.	PUNCT
ftr-400	796	1	164	164	NUM
ftr-400	796	2	.	.	PUNCT
ftr-400	797	1	see	see	VERB
ftr-400	797	2	infra	infra	NOUN
ftr-400	797	3	part	part	NOUN
ftr-400	797	4	iv(b	iv(b	X
ftr-400	797	5	)	)	PUNCT
ftr-400	797	6	.	.	PUNCT
ftr-400	798	1	165	165	NUM
ftr-400	798	2	.	.	PUNCT
ftr-400	799	1	see	see	VERB
ftr-400	799	2	infra	infra	NOUN
ftr-400	799	3	part	part	PROPN
ftr-400	799	4	iii	iii	NOUN
ftr-400	799	5	.	.	PROPN
ftr-400	799	6	166	166	NUM
ftr-400	799	7	.	.	PUNCT
ftr-400	800	1	see	see	VERB
ftr-400	800	2	,	,	PUNCT
ftr-400	800	3	e.g.	e.g.	ADV
ftr-400	800	4	,	,	PUNCT
ftr-400	800	5	case	case	NOUN
ftr-400	800	6	270/83	270/83	NUM
ftr-400	800	7	,	,	PUNCT
ftr-400	800	8	comm	comm	NOUN
ftr-400	800	9	�	�	PROPN
ftr-400	800	10	n	n	NUM
ftr-400	800	11	v.	v.	ADP
ftr-400	800	12	france	france	PROPN
ftr-400	800	13	,	,	PUNCT
ftr-400	800	14	1986	1986	NUM
ftr-400	800	15	e.c.r	e.c.r	X
ftr-400	800	16	.	.	PUNCT
ftr-400	801	1	273	273	NUM
ftr-400	801	2	(	(	PUNCT
ftr-400	801	3	holding	hold	VERB
ftr-400	801	4	that	that	SCONJ
ftr-400	801	5	the	the	DET
ftr-400	801	6	failure	failure	NOUN
ftr-400	801	7	of	of	ADP
ftr-400	801	8	french	french	ADJ
ftr-400	801	9	law	law	NOUN
ftr-400	801	10	to	to	PART
ftr-400	801	11	extend	extend	VERB
ftr-400	801	12	a	a	DET
ftr-400	801	13	tax	tax	NOUN
ftr-400	801	14	credit	credit	NOUN
ftr-400	801	15	granted	grant	VERB
ftr-400	801	16	to	to	ADP
ftr-400	801	17	french	french	ADJ
ftr-400	801	18	companies	company	NOUN
ftr-400	801	19	for	for	ADP
ftr-400	801	20	frenchsource	frenchsource	NOUN
ftr-400	801	21	dividends	dividend	NOUN
ftr-400	801	22	to	to	ADP
ftr-400	801	23	the	the	DET
ftr-400	801	24	permanent	permanent	ADJ
ftr-400	801	25	establishments	establishment	NOUN
ftr-400	801	26	of	of	ADP
ftr-400	801	27	foreign	foreign	ADJ
ftr-400	801	28	companies	company	NOUN
ftr-400	801	29	constituted	constitute	VERB
ftr-400	801	30	a	a	DET
ftr-400	801	31	restriction	restriction	NOUN
ftr-400	801	32	on	on	ADP
ftr-400	801	33	their	their	PRON
ftr-400	801	34	freedom	freedom	NOUN
ftr-400	801	35	of	of	ADP
ftr-400	801	36	establishment	establishment	NOUN
ftr-400	801	37	)	)	PUNCT
ftr-400	801	38	;	;	PUNCT
ftr-400	801	39	case	case	NOUN
ftr-400	801	40	c-330/91	c-330/91	PROPN
ftr-400	801	41	,	,	PUNCT
ftr-400	801	42	the	the	DET
ftr-400	801	43	queen	queen	NOUN
ftr-400	801	44	v.	v.	ADP
ftr-400	801	45	ex	ex	X
ftr-400	801	46	parte	parte	PROPN
ftr-400	801	47	commerzbank	commerzbank	NOUN
ftr-400	801	48	,	,	PUNCT
ftr-400	801	49	1993	1993	NUM
ftr-400	801	50	e.c.r	e.c.r	ADJ
ftr-400	801	51	.	.	PUNCT
ftr-400	802	1	i-4017	i-4017	X
ftr-400	802	2	(	(	PUNCT
ftr-400	802	3	holding	hold	VERB
ftr-400	802	4	that	that	SCONJ
ftr-400	802	5	a	a	DET
ftr-400	802	6	uk	uk	PROPN
ftr-400	802	7	law	law	NOUN
ftr-400	802	8	prohibiting	prohibit	VERB
ftr-400	802	9	nonresident	nonresident	ADJ
ftr-400	802	10	companies	company	NOUN
ftr-400	802	11	from	from	ADP
ftr-400	802	12	obtaining	obtain	VERB
ftr-400	802	13	interest	interest	NOUN
ftr-400	802	14	on	on	ADP
ftr-400	802	15	tax	tax	NOUN
ftr-400	802	16	repayments	repayment	NOUN
ftr-400	802	17	was	be	AUX
ftr-400	802	18	incompatible	incompatible	ADJ
ftr-400	802	19	with	with	ADP
ftr-400	802	20	articles	article	NOUN
ftr-400	802	21	52	52	NUM
ftr-400	802	22	and	and	CCONJ
ftr-400	802	23	58	58	NUM
ftr-400	802	24	of	of	ADP
ftr-400	802	25	the	the	DET
ftr-400	802	26	ec	ec	PROPN
ftr-400	802	27	treaty	treaty	PROPN
ftr-400	802	28	)	)	PUNCT
ftr-400	802	29	;	;	PUNCT
ftr-400	802	30	case	case	NOUN
ftr-400	802	31	c-279/93	c-279/93	PROPN
ftr-400	802	32	,	,	PUNCT
ftr-400	802	33	finanzamt	finanzamt	VERB
ftr-400	802	34	köln	köln	NOUN
ftr-400	802	35	-	-	PUNCT
ftr-400	802	36	altstadt	altstadt	PROPN
ftr-400	802	37	v.	v.	PROPN
ftr-400	802	38	schumacker	schumacker	PROPN
ftr-400	802	39	,	,	PUNCT
ftr-400	802	40	1995	1995	NUM
ftr-400	802	41	e.c.r	e.c.r	PROPN
ftr-400	802	42	.	.	PUNCT
ftr-400	803	1	i-225	i-225	PROPN
ftr-400	803	2	(	(	PUNCT
ftr-400	803	3	holding	hold	VERB
ftr-400	803	4	that	that	SCONJ
ftr-400	803	5	a	a	DET
ftr-400	803	6	german	german	ADJ
ftr-400	803	7	law	law	NOUN
ftr-400	803	8	denying	deny	VERB
ftr-400	803	9	nonresident	nonresident	ADJ
ftr-400	803	10	taxpayers	taxpayer	NOUN
ftr-400	803	11	special	special	ADJ
ftr-400	803	12	tax	tax	NOUN
ftr-400	803	13	deductions	deduction	NOUN
ftr-400	803	14	allowed	allow	VERB
ftr-400	803	15	residents	resident	NOUN
ftr-400	803	16	for	for	ADP
ftr-400	803	17	family	family	NOUN
ftr-400	803	18	circumstances	circumstance	NOUN
ftr-400	803	19	was	be	AUX
ftr-400	803	20	incompatible	incompatible	ADJ
ftr-400	803	21	with	with	ADP
ftr-400	803	22	article	article	NOUN
ftr-400	803	23	contributions	contribution	NOUN
ftr-400	803	24	to	to	ADP
ftr-400	803	25	pension	pension	NOUN
ftr-400	803	26	funds	fund	NOUN
ftr-400	803	27	resident	resident	NOUN
ftr-400	803	28	in	in	ADP
ftr-400	803	29	other	other	ADJ
ftr-400	803	30	member	member	NOUN
ftr-400	803	31	states.161	states.161	ADV
ftr-400	803	32	all	all	DET
ftr-400	803	33	this	this	PRON
ftr-400	803	34	leads	lead	VERB
ftr-400	803	35	to	to	ADP
ftr-400	803	36	a	a	DET
ftr-400	803	37	far	far	ADV
ftr-400	803	38	greater	great	ADJ
ftr-400	803	39	proportion	proportion	NOUN
ftr-400	803	40	of	of	ADP
ftr-400	803	41	tax	tax	NOUN
ftr-400	803	42	cases	case	NOUN
ftr-400	803	43	being	be	AUX
ftr-400	803	44	heard	hear	VERB
ftr-400	803	45	by	by	ADP
ftr-400	803	46	the	the	DET
ftr-400	803	47	ecj	ecj	NOUN
ftr-400	803	48	when	when	SCONJ
ftr-400	803	49	compared	compare	VERB
ftr-400	803	50	to	to	ADP
ftr-400	803	51	the	the	DET
ftr-400	803	52	u.s	u.s	PROPN
ftr-400	803	53	.	.	PROPN
ftr-400	803	54	supreme	supreme	PROPN
ftr-400	803	55	court	court	PROPN
ftr-400	803	56	,	,	PUNCT
ftr-400	803	57	which	which	PRON
ftr-400	803	58	decides	decide	VERB
ftr-400	803	59	very	very	ADV
ftr-400	803	60	few	few	ADJ
ftr-400	803	61	tax	tax	NOUN
ftr-400	803	62	cases.162	cases.162	NOUN
ftr-400	803	63	the	the	DET
ftr-400	803	64	ecj	ecj	PROPN
ftr-400	803	65	�	�	PROPN
ftr-400	803	66	s	s	PART
ftr-400	803	67	judgments	judgment	NOUN
ftr-400	803	68	in	in	ADP
ftr-400	803	69	the	the	DET
ftr-400	803	70	direct	direct	ADJ
ftr-400	803	71	tax	tax	NOUN
ftr-400	803	72	area	area	NOUN
ftr-400	803	73	have	have	AUX
ftr-400	803	74	been	be	AUX
ftr-400	803	75	increasing	increase	VERB
ftr-400	803	76	in	in	ADP
ftr-400	803	77	number	number	NOUN
ftr-400	803	78	and	and	CCONJ
ftr-400	803	79	the	the	DET
ftr-400	803	80	implications	implication	NOUN
ftr-400	803	81	of	of	ADP
ftr-400	803	82	these	these	DET
ftr-400	803	83	decisions	decision	NOUN
ftr-400	803	84	are	be	AUX
ftr-400	803	85	far	far	ADV
ftr-400	803	86	-	-	PUNCT
ftr-400	803	87	reaching	reach	VERB
ftr-400	803	88	.	.	PUNCT
ftr-400	804	1	it	it	PRON
ftr-400	804	2	is	be	AUX
ftr-400	804	3	clear	clear	ADJ
ftr-400	804	4	that	that	SCONJ
ftr-400	804	5	national	national	ADJ
ftr-400	804	6	income	income	NOUN
ftr-400	804	7	tax	tax	NOUN
ftr-400	804	8	regimes	regime	NOUN
ftr-400	804	9	must	must	AUX
ftr-400	804	10	be	be	AUX
ftr-400	804	11	exercised	exercise	VERB
ftr-400	804	12	consistently	consistently	ADV
ftr-400	804	13	with	with	ADP
ftr-400	804	14	the	the	DET
ftr-400	804	15	treaty	treaty	NOUN
ftr-400	804	16	provisions	provision	NOUN
ftr-400	804	17	establishing	establish	VERB
ftr-400	804	18	the	the	DET
ftr-400	804	19	fundamental	fundamental	ADJ
ftr-400	804	20	freedoms	freedom	NOUN
ftr-400	804	21	of	of	ADP
ftr-400	804	22	the	the	DET
ftr-400	804	23	community.163	community.163	NOUN
ftr-400	804	24	the	the	DET
ftr-400	804	25	fundamental	fundamental	ADJ
ftr-400	804	26	freedoms	freedom	NOUN
ftr-400	804	27	encompass	encompass	VERB
ftr-400	804	28	a	a	DET
ftr-400	804	29	prohibition	prohibition	NOUN
ftr-400	804	30	of	of	ADP
ftr-400	804	31	discrimination	discrimination	NOUN
ftr-400	804	32	on	on	ADP
ftr-400	804	33	the	the	DET
ftr-400	804	34	grounds	ground	NOUN
ftr-400	804	35	of	of	ADP
ftr-400	804	36	nationality	nationality	NOUN
ftr-400	804	37	specifically	specifically	ADV
ftr-400	804	38	found	find	VERB
ftr-400	804	39	in	in	ADP
ftr-400	804	40	the	the	DET
ftr-400	804	41	following	following	ADJ
ftr-400	804	42	articles	article	NOUN
ftr-400	804	43	:	:	PUNCT
ftr-400	804	44	article	article	NOUN
ftr-400	804	45	39	39	NUM
ftr-400	804	46	for	for	ADP
ftr-400	804	47	the	the	DET
ftr-400	804	48	free	free	ADJ
ftr-400	804	49	movement	movement	NOUN
ftr-400	804	50	of	of	ADP
ftr-400	804	51	workers	worker	NOUN
ftr-400	804	52	,	,	PUNCT
ftr-400	804	53	article	article	NOUN
ftr-400	804	54	43	43	NUM
ftr-400	804	55	for	for	ADP
ftr-400	804	56	the	the	DET
ftr-400	804	57	freedom	freedom	NOUN
ftr-400	804	58	of	of	ADP
ftr-400	804	59	establishment	establishment	NOUN
ftr-400	804	60	,	,	PUNCT
ftr-400	804	61	article	article	NOUN
ftr-400	804	62	49	49	NUM
ftr-400	804	63	for	for	ADP
ftr-400	804	64	the	the	DET
ftr-400	804	65	freedom	freedom	NOUN
ftr-400	804	66	of	of	ADP
ftr-400	804	67	provision	provision	NOUN
ftr-400	804	68	of	of	ADP
ftr-400	804	69	services	service	NOUN
ftr-400	804	70	,	,	PUNCT
ftr-400	804	71	and	and	CCONJ
ftr-400	804	72	article	article	NOUN
ftr-400	804	73	56	56	NUM
ftr-400	804	74	for	for	ADP
ftr-400	804	75	the	the	DET
ftr-400	804	76	free	free	ADJ
ftr-400	804	77	movement	movement	NOUN
ftr-400	804	78	of	of	ADP
ftr-400	804	79	capital.164	capital.164	NOUN
ftr-400	804	80	because	because	SCONJ
ftr-400	804	81	tax	tax	NOUN
ftr-400	804	82	law	law	NOUN
ftr-400	804	83	often	often	ADV
ftr-400	804	84	distinguishes	distinguish	VERB
ftr-400	804	85	between	between	ADP
ftr-400	804	86	resident	resident	NOUN
ftr-400	804	87	and	and	CCONJ
ftr-400	804	88	nonresident	nonresident	ADJ
ftr-400	804	89	taxpayers	taxpayer	NOUN
ftr-400	804	90	and	and	CCONJ
ftr-400	804	91	between	between	ADP
ftr-400	804	92	permanent	permanent	ADJ
ftr-400	804	93	establishments	establishment	NOUN
ftr-400	804	94	and	and	CCONJ
ftr-400	804	95	subsidiaries	subsidiary	NOUN
ftr-400	804	96	,	,	PUNCT
ftr-400	804	97	the	the	DET
ftr-400	804	98	application	application	NOUN
ftr-400	804	99	of	of	ADP
ftr-400	804	100	this	this	DET
ftr-400	804	101	nondiscrimination	nondiscrimination	NOUN
ftr-400	804	102	principle	principle	NOUN
ftr-400	804	103	may	may	AUX
ftr-400	804	104	result	result	VERB
ftr-400	804	105	in	in	ADP
ftr-400	804	106	the	the	DET
ftr-400	804	107	incompatibility	incompatibility	NOUN
ftr-400	804	108	of	of	ADP
ftr-400	804	109	national	national	ADJ
ftr-400	804	110	tax	tax	NOUN
ftr-400	804	111	provisions	provision	NOUN
ftr-400	804	112	with	with	ADP
ftr-400	804	113	ec	ec	PROPN
ftr-400	804	114	law.165	law.165	VERB
ftr-400	804	115	the	the	DET
ftr-400	804	116	court	court	NOUN
ftr-400	804	117	of	of	ADP
ftr-400	804	118	justice	justice	NOUN
ftr-400	804	119	has	have	AUX
ftr-400	804	120	ruled	rule	VERB
ftr-400	804	121	that	that	SCONJ
ftr-400	804	122	when	when	SCONJ
ftr-400	804	123	such	such	ADJ
ftr-400	804	124	distinctions	distinction	NOUN
ftr-400	804	125	result	result	VERB
ftr-400	804	126	in	in	ADP
ftr-400	804	127	the	the	DET
ftr-400	804	128	unequal	unequal	ADJ
ftr-400	804	129	treatment	treatment	NOUN
ftr-400	804	130	of	of	ADP
ftr-400	804	131	individuals	individual	NOUN
ftr-400	804	132	or	or	CCONJ
ftr-400	804	133	companies	company	NOUN
ftr-400	804	134	from	from	ADP
ftr-400	804	135	other	other	ADJ
ftr-400	804	136	member	member	NOUN
ftr-400	804	137	states	state	NOUN
ftr-400	804	138	,	,	PUNCT
ftr-400	804	139	the	the	DET
ftr-400	804	140	tax	tax	NOUN
ftr-400	804	141	law	law	NOUN
ftr-400	804	142	must	must	AUX
ftr-400	804	143	be	be	AUX
ftr-400	804	144	struck	strike	VERB
ftr-400	804	145	down	down	ADP
ftr-400	804	146	unless	unless	SCONJ
ftr-400	804	147	the	the	DET
ftr-400	804	148	member	member	NOUN
ftr-400	804	149	state	state	NOUN
ftr-400	804	150	can	can	AUX
ftr-400	804	151	justify	justify	VERB
ftr-400	804	152	a	a	DET
ftr-400	804	153	derogation.166	derogation.166	NOUN
ftr-400	804	154	2005	2005	NUM
ftr-400	804	155	]	]	PUNCT
ftr-400	804	156	tax	tax	NOUN
ftr-400	804	157	discrimination	discrimination	NOUN
ftr-400	804	158	75	75	NUM
ftr-400	804	159	48	48	NUM
ftr-400	804	160	when	when	SCONJ
ftr-400	804	161	the	the	DET
ftr-400	804	162	nonresident	nonresident	ADJ
ftr-400	804	163	worker	worker	NOUN
ftr-400	804	164	receives	receive	VERB
ftr-400	804	165	almost	almost	ADV
ftr-400	804	166	all	all	DET
ftr-400	804	167	his	his	PRON
ftr-400	804	168	income	income	NOUN
ftr-400	804	169	from	from	ADP
ftr-400	804	170	that	that	DET
ftr-400	804	171	member	member	NOUN
ftr-400	804	172	state	state	NOUN
ftr-400	804	173	)	)	PUNCT
ftr-400	804	174	.	.	PUNCT
ftr-400	805	1	see	see	VERB
ftr-400	805	2	also	also	ADV
ftr-400	805	3	de	de	ADP
ftr-400	805	4	wolf	wolf	PROPN
ftr-400	805	5	,	,	PUNCT
ftr-400	805	6	supra	supra	PROPN
ftr-400	805	7	note	note	NOUN
ftr-400	805	8	12	12	NUM
ftr-400	805	9	,	,	PUNCT
ftr-400	805	10	at	at	ADP
ftr-400	805	11	127	127	NUM
ftr-400	805	12	-	-	SYM
ftr-400	805	13	28	28	NUM
ftr-400	805	14	.	.	PUNCT
ftr-400	806	1	167	167	NUM
ftr-400	806	2	.	.	PUNCT
ftr-400	807	1	for	for	ADP
ftr-400	807	2	a	a	DET
ftr-400	807	3	more	more	ADV
ftr-400	807	4	thorough	thorough	ADJ
ftr-400	807	5	discussion	discussion	NOUN
ftr-400	807	6	of	of	ADP
ftr-400	807	7	the	the	DET
ftr-400	807	8	difference	difference	NOUN
ftr-400	807	9	between	between	ADP
ftr-400	807	10	residence	residence	NOUN
ftr-400	807	11	-	-	PUNCT
ftr-400	807	12	based	base	VERB
ftr-400	807	13	and	and	CCONJ
ftr-400	807	14	source	source	NOUN
ftr-400	807	15	-	-	PUNCT
ftr-400	807	16	based	base	VERB
ftr-400	807	17	taxation	taxation	NOUN
ftr-400	807	18	,	,	PUNCT
ftr-400	807	19	see	see	VERB
ftr-400	807	20	hugh	hugh	PROPN
ftr-400	807	21	j.	j.	PROPN
ftr-400	807	22	ault	ault	PROPN
ftr-400	807	23	&	&	CCONJ
ftr-400	807	24	brian	brian	PROPN
ftr-400	807	25	j.	j.	PROPN
ftr-400	807	26	arnold	arnold	PROPN
ftr-400	807	27	,	,	PUNCT
ftr-400	807	28	comparative	comparative	ADJ
ftr-400	807	29	income	income	NOUN
ftr-400	807	30	taxation	taxation	NOUN
ftr-400	807	31	:	:	PUNCT
ftr-400	807	32	a	a	DET
ftr-400	807	33	structural	structural	ADJ
ftr-400	807	34	analysis	analysis	NOUN
ftr-400	807	35	347	347	NUM
ftr-400	807	36	-	-	SYM
ftr-400	807	37	49	49	NUM
ftr-400	807	38	,	,	PUNCT
ftr-400	807	39	395	395	NUM
ftr-400	807	40	-	-	SYM
ftr-400	807	41	97	97	NUM
ftr-400	807	42	(	(	PUNCT
ftr-400	807	43	2d	2d	NUM
ftr-400	807	44	ed	ed	NOUN
ftr-400	807	45	.	.	PUNCT
ftr-400	807	46	2004	2004	NUM
ftr-400	807	47	)	)	PUNCT
ftr-400	807	48	.	.	PUNCT
ftr-400	808	1	see	see	VERB
ftr-400	808	2	also	also	ADV
ftr-400	808	3	brian	brian	PROPN
ftr-400	808	4	arnold	arnold	PROPN
ftr-400	808	5	&	&	CCONJ
ftr-400	808	6	michael	michael	PROPN
ftr-400	808	7	mcintyre	mcintyre	PROPN
ftr-400	808	8	,	,	PUNCT
ftr-400	808	9	international	international	ADJ
ftr-400	808	10	tax	tax	NOUN
ftr-400	808	11	primer	primer	NOUN
ftr-400	808	12	15	15	NUM
ftr-400	808	13	-	-	SYM
ftr-400	808	14	26	26	NUM
ftr-400	808	15	(	(	PUNCT
ftr-400	808	16	2d	2d	NUM
ftr-400	808	17	ed	ed	NOUN
ftr-400	808	18	.	.	PUNCT
ftr-400	808	19	2002	2002	NUM
ftr-400	808	20	)	)	PUNCT
ftr-400	808	21	.	.	PUNCT
ftr-400	809	1	�	�	PROPN
ftr-400	809	2	as	as	ADP
ftr-400	809	3	to	to	ADP
ftr-400	809	4	residents	resident	NOUN
ftr-400	809	5	[	[	X
ftr-400	809	6	a	a	DET
ftr-400	809	7	state	state	NOUN
ftr-400	809	8	may	may	AUX
ftr-400	809	9	]	]	PUNCT
ftr-400	809	10	,	,	PUNCT
ftr-400	809	11	and	and	CCONJ
ftr-400	809	12	does	do	AUX
ftr-400	809	13	,	,	PUNCT
ftr-400	809	14	exert	exert	VERB
ftr-400	809	15	its	its	PRON
ftr-400	809	16	taxing	tax	VERB
ftr-400	809	17	power	power	NOUN
ftr-400	809	18	over	over	ADP
ftr-400	809	19	their	their	PRON
ftr-400	809	20	income	income	NOUN
ftr-400	809	21	from	from	ADP
ftr-400	809	22	all	all	DET
ftr-400	809	23	sources	source	NOUN
ftr-400	809	24	,	,	PUNCT
ftr-400	809	25	whether	whether	SCONJ
ftr-400	809	26	within	within	ADP
ftr-400	809	27	or	or	CCONJ
ftr-400	809	28	without	without	ADP
ftr-400	809	29	the	the	DET
ftr-400	809	30	state	state	NOUN
ftr-400	809	31	.	.	PUNCT
ftr-400	809	32	.	.	PUNCT
ftr-400	809	33	.	.	PUNCT
ftr-400	810	1	.	.	PUNCT
ftr-400	811	1	�	�	PROPN
ftr-400	811	2	shaffer	shaffer	PROPN
ftr-400	811	3	v.	v.	PROPN
ftr-400	811	4	carter	carter	PROPN
ftr-400	811	5	,	,	PUNCT
ftr-400	811	6	252	252	NUM
ftr-400	811	7	u.s	u.s	PROPN
ftr-400	811	8	.	.	PROPN
ftr-400	811	9	37	37	NUM
ftr-400	811	10	,	,	PUNCT
ftr-400	811	11	57	57	NUM
ftr-400	811	12	(	(	PUNCT
ftr-400	811	13	1920	1920	NUM
ftr-400	811	14	)	)	PUNCT
ftr-400	811	15	.	.	PUNCT
ftr-400	812	1	168	168	NUM
ftr-400	812	2	.	.	PUNCT
ftr-400	813	1	see	see	VERB
ftr-400	813	2	ault	ault	PROPN
ftr-400	813	3	&	&	CCONJ
ftr-400	813	4	arnold	arnold	PROPN
ftr-400	813	5	,	,	PUNCT
ftr-400	813	6	supra	supra	PROPN
ftr-400	813	7	note	note	NOUN
ftr-400	813	8	167	167	NUM
ftr-400	813	9	,	,	PUNCT
ftr-400	813	10	at	at	ADP
ftr-400	813	11	357	357	NUM
ftr-400	813	12	-	-	SYM
ftr-400	813	13	60	60	NUM
ftr-400	813	14	.	.	PUNCT
ftr-400	814	1	generally	generally	ADV
ftr-400	814	2	,	,	PUNCT
ftr-400	814	3	the	the	DET
ftr-400	814	4	amount	amount	NOUN
ftr-400	814	5	of	of	ADP
ftr-400	814	6	creditable	creditable	ADJ
ftr-400	814	7	foreign	foreign	ADJ
ftr-400	814	8	income	income	NOUN
ftr-400	814	9	taxes	taxis	NOUN
ftr-400	814	10	is	be	AUX
ftr-400	814	11	limited	limit	VERB
ftr-400	814	12	to	to	ADP
ftr-400	814	13	the	the	DET
ftr-400	814	14	amount	amount	NOUN
ftr-400	814	15	of	of	ADP
ftr-400	814	16	home	home	NOUN
ftr-400	814	17	country	country	NOUN
ftr-400	814	18	tax	tax	NOUN
ftr-400	814	19	otherwise	otherwise	ADV
ftr-400	814	20	due	due	ADJ
ftr-400	814	21	on	on	ADP
ftr-400	814	22	the	the	DET
ftr-400	814	23	taxpayer	taxpayer	NOUN
ftr-400	814	24	�	�	PROPN
ftr-400	814	25	s	s	PART
ftr-400	814	26	foreign	foreign	ADJ
ftr-400	814	27	source	source	NOUN
ftr-400	814	28	income	income	NOUN
ftr-400	814	29	.	.	PUNCT
ftr-400	815	1	i	i	PRON
ftr-400	815	2	d.	d.	PROPN
ftr-400	815	3	at	at	ADP
ftr-400	815	4	362	362	NUM
ftr-400	815	5	-	-	SYM
ftr-400	815	6	65	65	NUM
ftr-400	815	7	.	.	NOUN
ftr-400	815	8	169	169	NUM
ftr-400	815	9	.	.	PUNCT
ftr-400	816	1	see	see	VERB
ftr-400	816	2	i	i	PRON
ftr-400	816	3	d.	d.	PROPN
ftr-400	816	4	at	at	ADP
ftr-400	816	5	357	357	NUM
ftr-400	816	6	-	-	SYM
ftr-400	816	7	60	60	NUM
ftr-400	816	8	.	.	PUNCT
ftr-400	817	1	170	170	NUM
ftr-400	817	2	.	.	PUNCT
ftr-400	818	1	jerome	jerome	PROPN
ftr-400	818	2	r.	r.	PROPN
ftr-400	818	3	hellerstein	hellerstein	PROPN
ftr-400	818	4	&	&	CCONJ
ftr-400	818	5	walter	walter	PROPN
ftr-400	818	6	hellerstein	hellerstein	PROPN
ftr-400	818	7	,	,	PUNCT
ftr-400	818	8	state	state	NOUN
ftr-400	818	9	and	and	CCONJ
ftr-400	818	10	local	local	ADJ
ftr-400	818	11	taxation	taxation	NOUN
ftr-400	818	12	,	,	PUNCT
ftr-400	818	13	cases	case	NOUN
ftr-400	818	14	and	and	CCONJ
ftr-400	818	15	materials	material	NOUN
ftr-400	818	16	898	898	NUM
ftr-400	818	17	(	(	PUNCT
ftr-400	818	18	7th	7th	ADJ
ftr-400	818	19	ed	ed	NOUN
ftr-400	818	20	.	.	PUNCT
ftr-400	818	21	2001	2001	NUM
ftr-400	818	22	)	)	PUNCT
ftr-400	818	23	.	.	PUNCT
ftr-400	819	1	as	as	ADP
ftr-400	819	2	of	of	ADP
ftr-400	819	3	april	april	PROPN
ftr-400	819	4	2005	2005	NUM
ftr-400	819	5	,	,	PUNCT
ftr-400	819	6	41	41	NUM
ftr-400	819	7	states	state	NOUN
ftr-400	819	8	had	have	VERB
ftr-400	819	9	broad	broad	ADV
ftr-400	819	10	-	-	PUNCT
ftr-400	819	11	based	base	VERB
ftr-400	819	12	personal	personal	ADJ
ftr-400	819	13	income	income	NOUN
ftr-400	819	14	taxes	taxis	NOUN
ftr-400	819	15	.	.	PUNCT
ftr-400	820	1	see	see	VERB
ftr-400	820	2	1	1	NUM
ftr-400	820	3	research	research	NOUN
ftr-400	820	4	institute	institute	PROPN
ftr-400	820	5	of	of	ADP
ftr-400	820	6	america	america	PROPN
ftr-400	820	7	,	,	PUNCT
ftr-400	820	8	all	all	PRON
ftr-400	820	9	states	state	VERB
ftr-400	820	10	tax	tax	NOUN
ftr-400	820	11	guide	guide	NOUN
ftr-400	820	12	¶	¶	PROPN
ftr-400	820	13	228	228	NUM
ftr-400	820	14	(	(	PUNCT
ftr-400	820	15	2005	2005	NUM
ftr-400	820	16	)	)	PUNCT
ftr-400	820	17	.	.	PUNCT
ftr-400	821	1	see	see	VERB
ftr-400	821	2	infra	infra	NOUN
ftr-400	821	3	notes	note	VERB
ftr-400	821	4	403	403	NUM
ftr-400	821	5	-	-	SYM
ftr-400	821	6	07	07	NUM
ftr-400	821	7	and	and	CCONJ
ftr-400	821	8	accompanying	accompany	VERB
ftr-400	821	9	text	text	NOUN
ftr-400	821	10	for	for	ADP
ftr-400	821	11	a	a	DET
ftr-400	821	12	discussion	discussion	NOUN
ftr-400	821	13	of	of	ADP
ftr-400	821	14	how	how	SCONJ
ftr-400	821	15	business	business	NOUN
ftr-400	821	16	income	income	NOUN
ftr-400	821	17	is	be	AUX
ftr-400	821	18	allocated	allocate	VERB
ftr-400	821	19	in	in	ADP
ftr-400	821	20	the	the	DET
ftr-400	821	21	united	united	PROPN
ftr-400	821	22	states	states	PROPN
ftr-400	821	23	.	.	PUNCT
ftr-400	822	1	171	171	NUM
ftr-400	822	2	.	.	PUNCT
ftr-400	823	1	�	�	PROPN
ftr-400	824	1	[	[	X
ftr-400	824	2	i]nternational	i]nternational	ADJ
ftr-400	824	3	tax	tax	NOUN
ftr-400	824	4	law	law	NOUN
ftr-400	824	5	,	,	PUNCT
ftr-400	824	6	and	and	CCONJ
ftr-400	824	7	in	in	ADP
ftr-400	824	8	particular	particular	ADJ
ftr-400	824	9	the	the	DET
ftr-400	824	10	model	model	NOUN
ftr-400	824	11	double	double	PROPN
ftr-400	824	12	taxation	taxation	NOUN
ftr-400	824	13	treaty	treaty	NOUN
ftr-400	824	14	of	of	ADP
ftr-400	824	15	the	the	DET
ftr-400	824	16	organization	organization	NOUN
ftr-400	824	17	for	for	ADP
ftr-400	824	18	economic	economic	ADJ
ftr-400	824	19	cooperation	cooperation	NOUN
ftr-400	824	20	and	and	CCONJ
ftr-400	824	21	development	development	NOUN
ftr-400	824	22	(	(	PUNCT
ftr-400	824	23	oecd	oecd	PROPN
ftr-400	824	24	)	)	PUNCT
ftr-400	824	25	,	,	PUNCT
ftr-400	824	26	recognizes	recognize	VERB
ftr-400	824	27	that	that	SCONJ
ftr-400	824	28	in	in	ADP
ftr-400	824	29	principle	principle	NOUN
ftr-400	824	30	the	the	DET
ftr-400	824	31	overall	overall	ADJ
ftr-400	824	32	taxation	taxation	NOUN
ftr-400	824	33	of	of	ADP
ftr-400	824	34	taxpayers	taxpayer	NOUN
ftr-400	824	35	,	,	PUNCT
ftr-400	824	36	taking	take	VERB
ftr-400	824	37	account	account	NOUN
ftr-400	824	38	of	of	ADP
ftr-400	824	39	their	their	PRON
ftr-400	824	40	personal	personal	ADJ
ftr-400	824	41	and	and	CCONJ
ftr-400	824	42	family	family	NOUN
ftr-400	824	43	circumstances	circumstance	NOUN
ftr-400	824	44	,	,	PUNCT
ftr-400	824	45	is	be	AUX
ftr-400	824	46	a	a	DET
ftr-400	824	47	matter	matter	NOUN
ftr-400	824	48	for	for	ADP
ftr-400	824	49	the	the	DET
ftr-400	824	50	state	state	NOUN
ftr-400	824	51	of	of	ADP
ftr-400	824	52	residence	residence	NOUN
ftr-400	824	53	.	.	PUNCT
ftr-400	825	1	�	�	PROPN
ftr-400	825	2	case	case	NOUN
ftr-400	825	3	c279/93	c279/93	PROPN
ftr-400	825	4	,	,	PUNCT
ftr-400	825	5	finanzamt	finanzamt	VERB
ftr-400	825	6	köln	köln	NOUN
ftr-400	825	7	-	-	PUNCT
ftr-400	825	8	altstadt	altstadt	PROPN
ftr-400	825	9	v.	v.	PROPN
ftr-400	825	10	schumacker	schumacker	PROPN
ftr-400	825	11	,	,	PUNCT
ftr-400	825	12	1995	1995	NUM
ftr-400	825	13	e.c.r	e.c.r	PROPN
ftr-400	825	14	.	.	PUNCT
ftr-400	826	1	i-225	i-225	ADV
ftr-400	826	2	,	,	PUNCT
ftr-400	826	3	¶	¶	PROPN
ftr-400	826	4	32	32	NUM
ftr-400	826	5	.	.	PUNCT
ftr-400	827	1	172	172	NUM
ftr-400	827	2	.	.	PUNCT
ftr-400	828	1	michael	michael	PROPN
ftr-400	828	2	j.	j.	PROPN
ftr-400	828	3	mcintyre	mcintyre	PROPN
ftr-400	828	4	&	&	CCONJ
ftr-400	828	5	richard	richard	PROPN
ftr-400	828	6	d.	d.	PROPN
ftr-400	828	7	pomp	pomp	PROPN
ftr-400	828	8	,	,	PUNCT
ftr-400	828	9	state	state	NOUN
ftr-400	828	10	income	income	NOUN
ftr-400	828	11	tax	tax	NOUN
ftr-400	828	12	treatment	treatment	NOUN
ftr-400	828	13	of	of	ADP
ftr-400	828	14	residents	resident	NOUN
ftr-400	828	15	and	and	CCONJ
ftr-400	828	16	nonresidents	nonresident	NOUN
ftr-400	828	17	under	under	ADP
ftr-400	828	18	the	the	DET
ftr-400	828	19	privileges	privilege	NOUN
ftr-400	828	20	and	and	CCONJ
ftr-400	828	21	immunities	immunity	NOUN
ftr-400	828	22	clause	clause	NOUN
ftr-400	828	23	,	,	PUNCT
ftr-400	828	24	13	13	NUM
ftr-400	828	25	st	st	PROPN
ftr-400	828	26	.	.	PROPN
ftr-400	828	27	tax	tax	PROPN
ftr-400	828	28	notes	note	NOUN
ftr-400	828	29	245	245	NUM
ftr-400	828	30	,	,	PUNCT
ftr-400	828	31	248	248	NUM
ftr-400	828	32	(	(	PUNCT
ftr-400	828	33	1997	1997	NUM
ftr-400	828	34	)	)	PUNCT
ftr-400	828	35	.	.	PUNCT
ftr-400	829	1	professor	professor	NOUN
ftr-400	829	2	van	van	PROPN
ftr-400	829	3	raad	raad	PROPN
ftr-400	829	4	points	point	VERB
ftr-400	829	5	out	out	ADP
ftr-400	829	6	that	that	SCONJ
ftr-400	829	7	the	the	DET
ftr-400	829	8	member	member	NOUN
ftr-400	829	9	states	state	NOUN
ftr-400	829	10	could	could	AUX
ftr-400	829	11	verify	verify	VERB
ftr-400	829	12	the	the	DET
ftr-400	829	13	data	datum	NOUN
ftr-400	829	14	required	require	VERB
ftr-400	829	15	for	for	ADP
ftr-400	829	16	computing	compute	VERB
ftr-400	829	17	personal	personal	ADJ
ftr-400	829	18	deductions	deduction	NOUN
ftr-400	829	19	and	and	CCONJ
ftr-400	829	20	the	the	DET
ftr-400	829	21	amount	amount	NOUN
ftr-400	829	22	of	of	ADP
ftr-400	829	23	income	income	NOUN
ftr-400	829	24	derived	derive	VERB
ftr-400	829	25	from	from	ADP
ftr-400	829	26	sources	source	NOUN
ftr-400	829	27	abroad	abroad	ADV
ftr-400	829	28	by	by	ADP
ftr-400	829	29	using	use	VERB
ftr-400	829	30	the	the	DET
ftr-400	829	31	ec	ec	PROPN
ftr-400	829	32	1977	1977	NUM
ftr-400	829	33	directive	directive	NOUN
ftr-400	829	34	concerning	concern	VERB
ftr-400	829	35	mutual	mutual	ADJ
ftr-400	829	36	assistance	assistance	NOUN
ftr-400	829	37	by	by	ADP
ftr-400	829	38	the	the	DET
ftr-400	829	39	competent	competent	ADJ
ftr-400	829	40	authorities	authority	NOUN
ftr-400	829	41	but	but	CCONJ
ftr-400	829	42	acknowledges	acknowledge	VERB
ftr-400	829	43	that	that	SCONJ
ftr-400	829	44	the	the	DET
ftr-400	829	45	administrative	administrative	ADJ
ftr-400	829	46	burden	burden	NOUN
ftr-400	829	47	would	would	AUX
ftr-400	829	48	be	be	AUX
ftr-400	829	49	relatively	relatively	ADV
ftr-400	829	50	great	great	ADJ
ftr-400	829	51	.	.	PUNCT
ftr-400	830	1	kees	kees	PROPN
ftr-400	830	2	van	van	PROPN
ftr-400	830	3	raad	raad	PROPN
ftr-400	830	4	,	,	PUNCT
ftr-400	830	5	fractional	fractional	ADJ
ftr-400	830	6	taxation	taxation	NOUN
ftr-400	830	7	of	of	ADP
ftr-400	830	8	multi	multi	ADJ
ftr-400	830	9	-	-	ADJ
ftr-400	830	10	state	state	ADJ
ftr-400	830	11	iii	iii	NOUN
ftr-400	830	12	.	.	PUNCT
ftr-400	831	1	principles	principle	NOUN
ftr-400	831	2	of	of	ADP
ftr-400	831	3	international	international	ADJ
ftr-400	831	4	and	and	CCONJ
ftr-400	831	5	interstate	interstate	ADJ
ftr-400	831	6	taxation	taxation	NOUN
ftr-400	831	7	most	most	ADV
ftr-400	831	8	national	national	ADJ
ftr-400	831	9	governments	government	NOUN
ftr-400	831	10	as	as	ADV
ftr-400	831	11	well	well	ADV
ftr-400	831	12	as	as	ADP
ftr-400	831	13	most	most	ADJ
ftr-400	831	14	state	state	NOUN
ftr-400	831	15	governments	government	NOUN
ftr-400	831	16	in	in	ADP
ftr-400	831	17	the	the	DET
ftr-400	831	18	united	united	PROPN
ftr-400	831	19	states	states	PROPN
ftr-400	831	20	employ	employ	VERB
ftr-400	831	21	a	a	DET
ftr-400	831	22	set	set	NOUN
ftr-400	831	23	of	of	ADP
ftr-400	831	24	jurisdictional	jurisdictional	ADJ
ftr-400	831	25	rules	rule	NOUN
ftr-400	831	26	based	base	VERB
ftr-400	831	27	on	on	ADP
ftr-400	831	28	the	the	DET
ftr-400	831	29	principle	principle	NOUN
ftr-400	831	30	of	of	ADP
ftr-400	831	31	residence	residence	NOUN
ftr-400	831	32	-	-	PUNCT
ftr-400	831	33	based	base	VERB
ftr-400	831	34	taxation	taxation	NOUN
ftr-400	831	35	of	of	ADP
ftr-400	831	36	residents	resident	NOUN
ftr-400	831	37	and	and	CCONJ
ftr-400	831	38	source	source	NOUN
ftr-400	831	39	-	-	PUNCT
ftr-400	831	40	based	base	VERB
ftr-400	831	41	taxation	taxation	NOUN
ftr-400	831	42	of	of	ADP
ftr-400	831	43	nonresidents.167	nonresidents.167	PROPN
ftr-400	831	44	for	for	ADP
ftr-400	831	45	example	example	NOUN
ftr-400	831	46	,	,	PUNCT
ftr-400	831	47	some	some	DET
ftr-400	831	48	eu	eu	PROPN
ftr-400	831	49	member	member	NOUN
ftr-400	831	50	states	state	VERB
ftr-400	831	51	tax	tax	NOUN
ftr-400	831	52	residents	resident	NOUN
ftr-400	831	53	on	on	ADP
ftr-400	831	54	their	their	PRON
ftr-400	831	55	worldwide	worldwide	ADJ
ftr-400	831	56	income	income	NOUN
ftr-400	831	57	but	but	CCONJ
ftr-400	831	58	allow	allow	VERB
ftr-400	831	59	them	they	PRON
ftr-400	831	60	to	to	PART
ftr-400	831	61	claim	claim	VERB
ftr-400	831	62	a	a	DET
ftr-400	831	63	credit	credit	NOUN
ftr-400	831	64	for	for	ADP
ftr-400	831	65	any	any	DET
ftr-400	831	66	foreign	foreign	ADJ
ftr-400	831	67	taxes	taxis	NOUN
ftr-400	831	68	paid	pay	VERB
ftr-400	831	69	on	on	ADP
ftr-400	831	70	their	their	PRON
ftr-400	831	71	foreign	foreign	ADJ
ftr-400	831	72	source	source	NOUN
ftr-400	831	73	income	income	NOUN
ftr-400	831	74	in	in	ADP
ftr-400	831	75	order	order	NOUN
ftr-400	831	76	to	to	PART
ftr-400	831	77	prevent	prevent	VERB
ftr-400	831	78	double	double	ADJ
ftr-400	831	79	taxation.168	taxation.168	PROPN
ftr-400	831	80	other	other	ADJ
ftr-400	831	81	member	member	NOUN
ftr-400	831	82	states	state	NOUN
ftr-400	831	83	grant	grant	VERB
ftr-400	831	84	an	an	DET
ftr-400	831	85	exemption	exemption	NOUN
ftr-400	831	86	for	for	ADP
ftr-400	831	87	the	the	DET
ftr-400	831	88	foreign	foreign	ADJ
ftr-400	831	89	source	source	NOUN
ftr-400	831	90	income.169	income.169	NOUN
ftr-400	831	91	all	all	PRON
ftr-400	831	92	of	of	ADP
ftr-400	831	93	the	the	DET
ftr-400	831	94	states	state	NOUN
ftr-400	831	95	that	that	PRON
ftr-400	831	96	employ	employ	VERB
ftr-400	831	97	broad	broad	ADV
ftr-400	831	98	-	-	PUNCT
ftr-400	831	99	based	base	VERB
ftr-400	831	100	personal	personal	ADJ
ftr-400	831	101	income	income	NOUN
ftr-400	831	102	taxes	taxis	NOUN
ftr-400	831	103	allow	allow	VERB
ftr-400	831	104	a	a	DET
ftr-400	831	105	credit	credit	NOUN
ftr-400	831	106	for	for	ADP
ftr-400	831	107	taxes	taxis	NOUN
ftr-400	831	108	paid	pay	VERB
ftr-400	831	109	by	by	ADP
ftr-400	831	110	their	their	PRON
ftr-400	831	111	residents	resident	NOUN
ftr-400	831	112	to	to	ADP
ftr-400	831	113	other	other	ADJ
ftr-400	831	114	states.170	states.170	PRON
ftr-400	831	115	taxpayers	taxpayer	NOUN
ftr-400	831	116	�	�	PROPN
ftr-400	831	117	personal	personal	ADJ
ftr-400	831	118	and	and	CCONJ
ftr-400	831	119	family	family	NOUN
ftr-400	831	120	circumstances	circumstance	NOUN
ftr-400	831	121	are	be	AUX
ftr-400	831	122	taken	take	VERB
ftr-400	831	123	into	into	ADP
ftr-400	831	124	account	account	NOUN
ftr-400	831	125	in	in	ADP
ftr-400	831	126	the	the	DET
ftr-400	831	127	state	state	NOUN
ftr-400	831	128	of	of	ADP
ftr-400	831	129	residence	residence	NOUN
ftr-400	831	130	,	,	PUNCT
ftr-400	831	131	because	because	SCONJ
ftr-400	831	132	residence	residence	NOUN
ftr-400	831	133	-	-	PUNCT
ftr-400	831	134	based	base	VERB
ftr-400	831	135	taxation	taxation	NOUN
ftr-400	831	136	often	often	ADV
ftr-400	831	137	taxes	tax	VERB
ftr-400	831	138	taxpayers	taxpayer	NOUN
ftr-400	831	139	in	in	ADP
ftr-400	831	140	accordance	accordance	NOUN
ftr-400	831	141	with	with	ADP
ftr-400	831	142	their	their	PRON
ftr-400	831	143	ability	ability	NOUN
ftr-400	831	144	to	to	PART
ftr-400	831	145	pay.171	pay.171	VERB
ftr-400	831	146	administratively	administratively	ADV
ftr-400	831	147	,	,	PUNCT
ftr-400	831	148	this	this	PRON
ftr-400	831	149	is	be	AUX
ftr-400	831	150	also	also	ADV
ftr-400	831	151	logical	logical	ADJ
ftr-400	831	152	because	because	SCONJ
ftr-400	831	153	the	the	DET
ftr-400	831	154	state	state	NOUN
ftr-400	831	155	of	of	ADP
ftr-400	831	156	residence	residence	NOUN
ftr-400	831	157	has	have	VERB
ftr-400	831	158	all	all	DET
ftr-400	831	159	the	the	DET
ftr-400	831	160	information	information	NOUN
ftr-400	831	161	necessary	necessary	ADJ
ftr-400	831	162	to	to	PART
ftr-400	831	163	assess	assess	VERB
ftr-400	831	164	the	the	DET
ftr-400	831	165	taxpayer	taxpayer	PROPN
ftr-400	831	166	�	�	PROPN
ftr-400	831	167	s	s	PART
ftr-400	831	168	overall	overall	ADJ
ftr-400	831	169	ability	ability	NOUN
ftr-400	831	170	to	to	PART
ftr-400	831	171	pay	pay	VERB
ftr-400	831	172	tax.172	tax.172	NUM
ftr-400	831	173	76	76	NUM
ftr-400	832	1	florida	florida	PROPN
ftr-400	832	2	tax	tax	NOUN
ftr-400	832	3	review	review	NOUN
ftr-400	832	4	[	[	X
ftr-400	832	5	vol.7:2	vol.7:2	ADJ
ftr-400	832	6	income	income	NOUN
ftr-400	832	7	of	of	ADP
ftr-400	832	8	eu	eu	PROPN
ftr-400	832	9	resident	resident	PROPN
ftr-400	832	10	individuals	individual	NOUN
ftr-400	832	11	�	�	PROPN
ftr-400	832	12	a	a	DET
ftr-400	832	13	proposal	proposal	NOUN
ftr-400	832	14	,	,	PUNCT
ftr-400	832	15	in	in	ADP
ftr-400	832	16	27	27	NUM
ftr-400	832	17	series	series	NOUN
ftr-400	832	18	on	on	ADP
ftr-400	832	19	international	international	ADJ
ftr-400	832	20	taxation	taxation	NOUN
ftr-400	832	21	,	,	PUNCT
ftr-400	832	22	liber	liber	PROPN
ftr-400	832	23	amicorum	amicorum	PROPN
ftr-400	832	24	sven	sven	PROPN
ftr-400	832	25	-	-	PUNCT
ftr-400	832	26	olof	olof	NOUN
ftr-400	832	27	lodin	lodin	NOUN
ftr-400	832	28	,	,	PUNCT
ftr-400	832	29	211	211	NUM
ftr-400	832	30	,	,	PUNCT
ftr-400	832	31	220	220	NUM
ftr-400	832	32	(	(	PUNCT
ftr-400	832	33	krister	krister	NOUN
ftr-400	832	34	andersson	andersson	PROPN
ftr-400	832	35	et	et	PROPN
ftr-400	832	36	al	al	PROPN
ftr-400	832	37	.	.	PUNCT
ftr-400	833	1	eds	eds	PROPN
ftr-400	833	2	.	.	PROPN
ftr-400	833	3	,	,	PUNCT
ftr-400	833	4	2001	2001	NUM
ftr-400	833	5	)	)	PUNCT
ftr-400	833	6	.	.	PUNCT
ftr-400	834	1	173	173	X
ftr-400	834	2	.	.	PUNCT
ftr-400	835	1	see	see	VERB
ftr-400	835	2	ault	ault	PROPN
ftr-400	835	3	&	&	CCONJ
ftr-400	835	4	arnold	arnold	PROPN
ftr-400	835	5	,	,	PUNCT
ftr-400	835	6	supra	supra	PROPN
ftr-400	835	7	note	note	NOUN
ftr-400	835	8	167	167	NUM
ftr-400	835	9	,	,	PUNCT
ftr-400	835	10	at	at	ADP
ftr-400	835	11	357	357	NUM
ftr-400	835	12	-	-	SYM
ftr-400	835	13	60	60	NUM
ftr-400	835	14	.	.	PUNCT
ftr-400	836	1	however	however	ADV
ftr-400	836	2	,	,	PUNCT
ftr-400	836	3	some	some	DET
ftr-400	836	4	member	member	NOUN
ftr-400	836	5	states	state	NOUN
ftr-400	836	6	using	use	VERB
ftr-400	836	7	an	an	DET
ftr-400	836	8	�	�	NOUN
ftr-400	836	9	exemption	exemption	NOUN
ftr-400	836	10	with	with	ADP
ftr-400	836	11	progression	progression	NOUN
ftr-400	836	12	�	�	PROPN
ftr-400	836	13	approach	approach	NOUN
ftr-400	836	14	,	,	PUNCT
ftr-400	836	15	apply	apply	VERB
ftr-400	836	16	a	a	DET
ftr-400	836	17	tax	tax	NOUN
ftr-400	836	18	rate	rate	NOUN
ftr-400	836	19	based	base	VERB
ftr-400	836	20	on	on	ADP
ftr-400	836	21	worldwide	worldwide	ADJ
ftr-400	836	22	income	income	NOUN
ftr-400	836	23	but	but	CCONJ
ftr-400	836	24	only	only	ADV
ftr-400	836	25	with	with	ADP
ftr-400	836	26	respect	respect	NOUN
ftr-400	836	27	to	to	ADP
ftr-400	836	28	the	the	DET
ftr-400	836	29	includible	includible	ADJ
ftr-400	836	30	income	income	NOUN
ftr-400	836	31	.	.	PUNCT
ftr-400	837	1	i	i	PRON
ftr-400	837	2	d.	d.	PROPN
ftr-400	837	3	at	at	ADP
ftr-400	837	4	372	372	NUM
ftr-400	837	5	-	-	SYM
ftr-400	837	6	74	74	NUM
ftr-400	837	7	.	.	PUNCT
ftr-400	837	8	174	174	NUM
ftr-400	837	9	.	.	PUNCT
ftr-400	838	1	shaffer	shaffer	PROPN
ftr-400	838	2	v.	v.	PROPN
ftr-400	838	3	carter	carter	PROPN
ftr-400	838	4	,	,	PUNCT
ftr-400	838	5	25	25	NUM
ftr-400	838	6	u.s	u.s	PROPN
ftr-400	838	7	.	.	PROPN
ftr-400	838	8	37	37	NUM
ftr-400	838	9	,	,	PUNCT
ftr-400	838	10	57	57	NUM
ftr-400	838	11	(	(	PUNCT
ftr-400	838	12	1920	1920	NUM
ftr-400	838	13	)	)	PUNCT
ftr-400	838	14	;	;	PUNCT
ftr-400	838	15	see	see	VERB
ftr-400	838	16	also	also	ADV
ftr-400	838	17	hellerstein	hellerstein	PROPN
ftr-400	838	18	&	&	CCONJ
ftr-400	838	19	hellerstein	hellerstein	PROPN
ftr-400	838	20	,	,	PUNCT
ftr-400	838	21	supra	supra	PROPN
ftr-400	838	22	note	note	PROPN
ftr-400	838	23	170	170	NUM
ftr-400	838	24	,	,	PUNCT
ftr-400	838	25	at	at	ADP
ftr-400	838	26	368	368	NUM
ftr-400	838	27	-	-	SYM
ftr-400	838	28	69	69	NUM
ftr-400	838	29	.	.	PUNCT
ftr-400	839	1	175	175	NUM
ftr-400	839	2	.	.	PUNCT
ftr-400	840	1	mcintyre	mcintyre	PROPN
ftr-400	840	2	&	&	CCONJ
ftr-400	840	3	pomp	pomp	PROPN
ftr-400	840	4	,	,	PUNCT
ftr-400	840	5	supra	supra	PROPN
ftr-400	840	6	note	note	PROPN
ftr-400	840	7	172	172	NUM
ftr-400	840	8	,	,	PUNCT
ftr-400	840	9	at	at	ADP
ftr-400	840	10	248	248	NUM
ftr-400	840	11	;	;	PUNCT
ftr-400	840	12	see	see	VERB
ftr-400	840	13	also	also	ADV
ftr-400	840	14	j.s	j.s	PROPN
ftr-400	840	15	.	.	PROPN
ftr-400	840	16	phillips	phillips	PROPN
ftr-400	840	17	&	&	CCONJ
ftr-400	840	18	m.h	m.h	PROPN
ftr-400	840	19	.	.	PROPN
ftr-400	840	20	collins	collins	PROPN
ftr-400	840	21	,	,	PUNCT
ftr-400	840	22	the	the	DET
ftr-400	840	23	general	general	ADJ
ftr-400	840	24	report	report	NOUN
ftr-400	840	25	,	,	PUNCT
ftr-400	840	26	lxxa	lxxa	VERB
ftr-400	840	27	cahiers	cahier	NOUN
ftr-400	840	28	de	de	X
ftr-400	840	29	droit	droit	PROPN
ftr-400	841	1	fiscal	fiscal	PROPN
ftr-400	841	2	international	international	ADJ
ftr-400	841	3	15	15	NUM
ftr-400	841	4	,	,	PUNCT
ftr-400	841	5	52	52	NUM
ftr-400	841	6	-	-	SYM
ftr-400	841	7	53	53	NUM
ftr-400	841	8	(	(	PUNCT
ftr-400	841	9	1985	1985	NUM
ftr-400	841	10	)	)	PUNCT
ftr-400	841	11	.	.	PUNCT
ftr-400	842	1	176	176	NUM
ftr-400	842	2	.	.	PUNCT
ftr-400	843	1	terra	terra	PROPN
ftr-400	843	2	&	&	CCONJ
ftr-400	843	3	wattel	wattel	PROPN
ftr-400	843	4	,	,	PUNCT
ftr-400	843	5	supra	supra	PROPN
ftr-400	843	6	note	note	NOUN
ftr-400	843	7	51	51	NUM
ftr-400	843	8	,	,	PUNCT
ftr-400	843	9	at	at	ADP
ftr-400	843	10	45	45	NUM
ftr-400	843	11	-	-	SYM
ftr-400	843	12	46	46	NUM
ftr-400	843	13	;	;	PUNCT
ftr-400	843	14	see	see	VERB
ftr-400	843	15	also	also	ADV
ftr-400	843	16	roy	roy	PROPN
ftr-400	843	17	rohatgi	rohatgi	PROPN
ftr-400	843	18	,	,	PUNCT
ftr-400	843	19	basic	basic	ADJ
ftr-400	843	20	international	international	ADJ
ftr-400	843	21	taxation	taxation	NOUN
ftr-400	843	22	132	132	NUM
ftr-400	843	23	-	-	SYM
ftr-400	843	24	33	33	NUM
ftr-400	843	25	(	(	PUNCT
ftr-400	843	26	2002	2002	NUM
ftr-400	843	27	)	)	PUNCT
ftr-400	843	28	.	.	PUNCT
ftr-400	844	1	177	177	NUM
ftr-400	844	2	.	.	PUNCT
ftr-400	844	3	wattel	wattel	NOUN
ftr-400	844	4	,	,	PUNCT
ftr-400	844	5	supra	supra	PROPN
ftr-400	844	6	note	note	NOUN
ftr-400	844	7	52	52	NUM
ftr-400	844	8	,	,	PUNCT
ftr-400	844	9	at	at	ADP
ftr-400	844	10	224	224	NUM
ftr-400	844	11	-	-	SYM
ftr-400	844	12	26	26	NUM
ftr-400	844	13	.	.	NOUN
ftr-400	844	14	178	178	NUM
ftr-400	844	15	.	.	PUNCT
ftr-400	845	1	as	as	ADP
ftr-400	845	2	of	of	ADP
ftr-400	845	3	april	april	PROPN
ftr-400	845	4	2005	2005	NUM
ftr-400	845	5	,	,	PUNCT
ftr-400	845	6	nine	nine	NUM
ftr-400	845	7	states	state	NOUN
ftr-400	845	8	had	have	VERB
ftr-400	845	9	no	no	DET
ftr-400	845	10	broad	broad	ADV
ftr-400	845	11	-	-	PUNCT
ftr-400	845	12	based	base	VERB
ftr-400	845	13	personal	personal	ADJ
ftr-400	845	14	income	income	NOUN
ftr-400	845	15	taxes	taxis	NOUN
ftr-400	845	16	.	.	PUNCT
ftr-400	846	1	see	see	VERB
ftr-400	846	2	research	research	PROPN
ftr-400	846	3	institute	institute	PROPN
ftr-400	846	4	of	of	ADP
ftr-400	846	5	america	america	PROPN
ftr-400	846	6	,	,	PUNCT
ftr-400	846	7	supra	supra	PROPN
ftr-400	846	8	note	note	PROPN
ftr-400	846	9	170	170	NUM
ftr-400	846	10	,	,	PUNCT
ftr-400	846	11	¶	¶	PROPN
ftr-400	846	12	228	228	NUM
ftr-400	846	13	.	.	PUNCT
ftr-400	847	1	179	179	NUM
ftr-400	847	2	.	.	PUNCT
ftr-400	848	1	as	as	ADP
ftr-400	848	2	of	of	ADP
ftr-400	848	3	2004	2004	NUM
ftr-400	848	4	,	,	PUNCT
ftr-400	848	5	the	the	DET
ftr-400	848	6	top	top	ADJ
ftr-400	848	7	statutory	statutory	ADJ
ftr-400	848	8	personal	personal	ADJ
ftr-400	848	9	income	income	NOUN
ftr-400	848	10	tax	tax	NOUN
ftr-400	848	11	rate	rate	NOUN
ftr-400	848	12	in	in	ADP
ftr-400	848	13	the	the	DET
ftr-400	848	14	eu	eu	PROPN
ftr-400	848	15	is	be	AUX
ftr-400	848	16	56	56	NUM
ftr-400	848	17	%	%	NOUN
ftr-400	848	18	.	.	PUNCT
ftr-400	849	1	press	press	NOUN
ftr-400	849	2	release	release	NOUN
ftr-400	849	3	,	,	PUNCT
ftr-400	849	4	european	european	PROPN
ftr-400	849	5	commission	commission	PROPN
ftr-400	849	6	,	,	PUNCT
ftr-400	849	7	taxation	taxation	NOUN
ftr-400	849	8	in	in	ADP
ftr-400	849	9	the	the	DET
ftr-400	849	10	eu	eu	PROPN
ftr-400	849	11	from	from	ADP
ftr-400	849	12	1995	1995	NUM
ftr-400	849	13	to	to	ADP
ftr-400	849	14	2002	2002	NUM
ftr-400	849	15	,	,	PUNCT
ftr-400	849	16	tbl	tbl	NOUN
ftr-400	849	17	.	.	PUNCT
ftr-400	849	18	,	,	PUNCT
ftr-400	849	19	(	(	PUNCT
ftr-400	849	20	july	july	PROPN
ftr-400	849	21	1	1	NUM
ftr-400	849	22	,	,	PUNCT
ftr-400	849	23	2004	2004	NUM
ftr-400	849	24	)	)	PUNCT
ftr-400	849	25	,	,	PUNCT
ftr-400	849	26	at	at	ADP
ftr-400	849	27	http://europa.eu.int/rapid/	http://europa.eu.int/rapid/	ADP
ftr-400	849	28	pressreleasesaction.do?reference=stat/04/85	pressreleasesaction.do?reference=stat/04/85	PROPN
ftr-400	849	29	.	.	PUNCT
ftr-400	850	1	in	in	ADP
ftr-400	850	2	contrast	contrast	NOUN
ftr-400	850	3	,	,	PUNCT
ftr-400	850	4	most	most	ADJ
ftr-400	850	5	eu	eu	PROPN
ftr-400	850	6	member	member	PROPN
ftr-400	850	7	states	state	VERB
ftr-400	850	8	tax	tax	NOUN
ftr-400	850	9	nonresidents	nonresident	NOUN
ftr-400	850	10	on	on	ADP
ftr-400	850	11	any	any	DET
ftr-400	850	12	income	income	NOUN
ftr-400	850	13	derived	derive	VERB
ftr-400	850	14	from	from	ADP
ftr-400	850	15	sources	source	NOUN
ftr-400	850	16	within	within	ADP
ftr-400	850	17	the	the	DET
ftr-400	850	18	country	country	NOUN
ftr-400	850	19	�	�	PROPN
ftr-400	850	20	s	s	PART
ftr-400	850	21	borders	border	NOUN
ftr-400	850	22	(	(	PUNCT
ftr-400	850	23	subject	subject	ADJ
ftr-400	850	24	to	to	ADP
ftr-400	850	25	treaty	treaty	NOUN
ftr-400	850	26	restrictions	restriction	NOUN
ftr-400	850	27	)	)	PUNCT
ftr-400	850	28	but	but	CCONJ
ftr-400	850	29	do	do	AUX
ftr-400	850	30	not	not	PART
ftr-400	850	31	attempt	attempt	VERB
ftr-400	850	32	to	to	PART
ftr-400	850	33	tax	tax	NOUN
ftr-400	850	34	nonresidents	nonresident	NOUN
ftr-400	850	35	on	on	ADP
ftr-400	850	36	income	income	NOUN
ftr-400	850	37	derived	derive	VERB
ftr-400	850	38	from	from	ADP
ftr-400	850	39	sources	source	NOUN
ftr-400	850	40	outside	outside	ADP
ftr-400	850	41	the	the	DET
ftr-400	850	42	country	country	NOUN
ftr-400	850	43	�	�	PROPN
ftr-400	850	44	s	s	PART
ftr-400	850	45	borders.173	borders.173	NOUN
ftr-400	850	46	similarly	similarly	ADV
ftr-400	850	47	,	,	PUNCT
ftr-400	850	48	a	a	DET
ftr-400	850	49	state	state	NOUN
ftr-400	850	50	�	�	NOUN
ftr-400	850	51	s	s	PART
ftr-400	850	52	power	power	NOUN
ftr-400	850	53	to	to	ADP
ftr-400	850	54	tax	tax	NOUN
ftr-400	850	55	nonresidents	nonresident	NOUN
ftr-400	850	56	�	�	PROPN
ftr-400	850	57	extends	extend	VERB
ftr-400	850	58	only	only	ADV
ftr-400	850	59	to	to	ADP
ftr-400	850	60	their	their	PRON
ftr-400	850	61	property	property	NOUN
ftr-400	850	62	owned	own	VERB
ftr-400	850	63	within	within	ADP
ftr-400	850	64	the	the	DET
ftr-400	850	65	state	state	NOUN
ftr-400	850	66	and	and	CCONJ
ftr-400	850	67	their	their	PRON
ftr-400	850	68	business	business	NOUN
ftr-400	850	69	,	,	PUNCT
ftr-400	850	70	trade	trade	NOUN
ftr-400	850	71	,	,	PUNCT
ftr-400	850	72	or	or	CCONJ
ftr-400	850	73	profession	profession	NOUN
ftr-400	850	74	carried	carry	VERB
ftr-400	850	75	on	on	ADP
ftr-400	850	76	therein	therein	ADV
ftr-400	850	77	,	,	PUNCT
ftr-400	850	78	and	and	CCONJ
ftr-400	850	79	the	the	DET
ftr-400	850	80	tax	tax	NOUN
ftr-400	850	81	is	be	AUX
ftr-400	850	82	only	only	ADV
ftr-400	850	83	on	on	ADP
ftr-400	850	84	such	such	ADJ
ftr-400	850	85	income	income	NOUN
ftr-400	850	86	as	as	SCONJ
ftr-400	850	87	is	be	AUX
ftr-400	850	88	derived	derive	VERB
ftr-400	850	89	from	from	ADP
ftr-400	850	90	those	those	DET
ftr-400	850	91	sources.	sources.	NOUN
ftr-400	850	92	�	�	PROPN
ftr-400	850	93	174	174	NUM
ftr-400	850	94	traditionally	traditionally	ADV
ftr-400	850	95	,	,	PUNCT
ftr-400	850	96	source	source	NOUN
ftr-400	850	97	countries	country	NOUN
ftr-400	850	98	do	do	AUX
ftr-400	850	99	not	not	PART
ftr-400	850	100	allow	allow	VERB
ftr-400	850	101	personal	personal	ADJ
ftr-400	850	102	deductions	deduction	NOUN
ftr-400	850	103	to	to	ADP
ftr-400	850	104	nonresidents	nonresident	NOUN
ftr-400	850	105	because	because	SCONJ
ftr-400	850	106	they	they	PRON
ftr-400	850	107	are	be	AUX
ftr-400	850	108	only	only	ADV
ftr-400	850	109	taxing	tax	VERB
ftr-400	850	110	nonresidents	nonresident	NOUN
ftr-400	850	111	on	on	ADP
ftr-400	850	112	a	a	DET
ftr-400	850	113	portion	portion	NOUN
ftr-400	850	114	of	of	ADP
ftr-400	850	115	their	their	PRON
ftr-400	850	116	income.175	income.175	NOUN
ftr-400	850	117	it	it	PRON
ftr-400	850	118	has	have	AUX
ftr-400	850	119	been	be	AUX
ftr-400	850	120	accepted	accept	VERB
ftr-400	850	121	under	under	ADP
ftr-400	850	122	international	international	ADJ
ftr-400	850	123	tax	tax	NOUN
ftr-400	850	124	principles	principle	NOUN
ftr-400	850	125	that	that	PRON
ftr-400	850	126	nonresident	nonresident	ADJ
ftr-400	850	127	taxpayers	taxpayer	NOUN
ftr-400	850	128	are	be	AUX
ftr-400	850	129	in	in	ADP
ftr-400	850	130	a	a	DET
ftr-400	850	131	different	different	ADJ
ftr-400	850	132	situation	situation	NOUN
ftr-400	850	133	than	than	ADP
ftr-400	850	134	resident	resident	ADJ
ftr-400	850	135	taxpayers	taxpayer	NOUN
ftr-400	850	136	and	and	CCONJ
ftr-400	850	137	thus	thus	ADV
ftr-400	850	138	,	,	PUNCT
ftr-400	850	139	the	the	DET
ftr-400	850	140	taxation	taxation	NOUN
ftr-400	850	141	of	of	ADP
ftr-400	850	142	nonresidents	nonresident	NOUN
ftr-400	850	143	can	can	AUX
ftr-400	850	144	be	be	AUX
ftr-400	850	145	different	different	ADJ
ftr-400	850	146	than	than	ADP
ftr-400	850	147	that	that	PRON
ftr-400	850	148	of	of	ADP
ftr-400	850	149	resident	resident	ADJ
ftr-400	850	150	taxpayers.176	taxpayers.176	NOUN
ftr-400	850	151	this	this	PRON
ftr-400	850	152	creates	create	VERB
ftr-400	850	153	a	a	DET
ftr-400	850	154	conflict	conflict	NOUN
ftr-400	850	155	between	between	ADP
ftr-400	850	156	these	these	DET
ftr-400	850	157	generally	generally	ADV
ftr-400	850	158	accepted	accept	VERB
ftr-400	850	159	tax	tax	NOUN
ftr-400	850	160	principles	principle	NOUN
ftr-400	850	161	and	and	CCONJ
ftr-400	850	162	the	the	DET
ftr-400	850	163	effective	effective	ADJ
ftr-400	850	164	prevention	prevention	NOUN
ftr-400	850	165	of	of	ADP
ftr-400	850	166	discriminatory	discriminatory	ADJ
ftr-400	850	167	treatment	treatment	NOUN
ftr-400	850	168	of	of	ADP
ftr-400	850	169	foreign	foreign	ADJ
ftr-400	850	170	source	source	NOUN
ftr-400	850	171	income.177	income.177	PROPN
ftr-400	850	172	as	as	ADP
ftr-400	850	173	the	the	DET
ftr-400	850	174	top	top	ADJ
ftr-400	850	175	statutory	statutory	ADJ
ftr-400	850	176	personal	personal	ADJ
ftr-400	850	177	income	income	NOUN
ftr-400	850	178	tax	tax	NOUN
ftr-400	850	179	rates	rate	NOUN
ftr-400	850	180	in	in	ADP
ftr-400	850	181	u.s	u.s	PROPN
ftr-400	850	182	.	.	PROPN
ftr-400	850	183	states	state	NOUN
ftr-400	850	184	range	range	VERB
ftr-400	850	185	from	from	ADP
ftr-400	850	186	zero178	zero178	PROPN
ftr-400	850	187	to	to	ADP
ftr-400	850	188	11	11	NUM
ftr-400	850	189	%	%	NOUN
ftr-400	850	190	as	as	ADP
ftr-400	850	191	compared	compare	VERB
ftr-400	850	192	to	to	ADP
ftr-400	850	193	the	the	DET
ftr-400	850	194	lowest	low	ADJ
ftr-400	850	195	top	top	ADJ
ftr-400	850	196	rate	rate	NOUN
ftr-400	850	197	in	in	ADP
ftr-400	850	198	the	the	DET
ftr-400	850	199	eu	eu	PROPN
ftr-400	850	200	of	of	ADP
ftr-400	850	201	25%,179	25%,179	PROPN
ftr-400	850	202	it	it	PRON
ftr-400	850	203	is	be	AUX
ftr-400	850	204	obvious	obvious	ADJ
ftr-400	850	205	that	that	SCONJ
ftr-400	850	206	the	the	DET
ftr-400	850	207	stakes	stake	NOUN
ftr-400	850	208	are	be	AUX
ftr-400	850	209	quite	quite	ADV
ftr-400	850	210	high	high	ADJ
ftr-400	850	211	in	in	ADP
ftr-400	850	212	the	the	DET
ftr-400	850	213	eu	eu	PROPN
ftr-400	850	214	.	.	PROPN
ftr-400	851	1	in	in	ADP
ftr-400	851	2	part	part	NOUN
ftr-400	851	3	iv	iv	NUM
ftr-400	851	4	,	,	PUNCT
ftr-400	851	5	i	i	PRON
ftr-400	851	6	outline	outline	VERB
ftr-400	851	7	how	how	SCONJ
ftr-400	851	8	the	the	DET
ftr-400	851	9	supreme	supreme	PROPN
ftr-400	851	10	court	court	PROPN
ftr-400	851	11	and	and	CCONJ
ftr-400	851	12	the	the	DET
ftr-400	851	13	european	european	PROPN
ftr-400	851	14	court	court	PROPN
ftr-400	851	15	of	of	ADP
ftr-400	851	16	justice	justice	PROPN
ftr-400	851	17	each	each	PRON
ftr-400	851	18	have	have	AUX
ftr-400	851	19	struggled	struggle	VERB
ftr-400	851	20	with	with	ADP
ftr-400	851	21	this	this	DET
ftr-400	851	22	problem	problem	NOUN
ftr-400	851	23	.	.	PUNCT
ftr-400	852	1	2005	2005	NUM
ftr-400	852	2	]	]	PUNCT
ftr-400	852	3	tax	tax	NOUN
ftr-400	852	4	discrimination	discrimination	NOUN
ftr-400	852	5	77	77	NUM
ftr-400	852	6	180	180	NUM
ftr-400	852	7	.	.	PUNCT
ftr-400	853	1	daniel	daniel	PROPN
ftr-400	853	2	shaviro	shaviro	PROPN
ftr-400	853	3	,	,	PUNCT
ftr-400	853	4	federalism	federalism	NOUN
ftr-400	853	5	in	in	ADP
ftr-400	853	6	taxation	taxation	NOUN
ftr-400	853	7	:	:	PUNCT
ftr-400	853	8	the	the	DET
ftr-400	853	9	case	case	NOUN
ftr-400	853	10	for	for	ADP
ftr-400	853	11	greater	great	ADJ
ftr-400	853	12	uniformity	uniformity	NOUN
ftr-400	853	13	6	6	NUM
ftr-400	853	14	(	(	PUNCT
ftr-400	853	15	1993	1993	NUM
ftr-400	853	16	)	)	PUNCT
ftr-400	853	17	.	.	PUNCT
ftr-400	854	1	181	181	NUM
ftr-400	854	2	.	.	PUNCT
ftr-400	855	1	i	i	PRON
ftr-400	855	2	d.	d.	PROPN
ftr-400	855	3	(	(	PUNCT
ftr-400	855	4	citing	cite	VERB
ftr-400	855	5	the	the	DET
ftr-400	855	6	federalist	federalist	NOUN
ftr-400	855	7	no	no	NOUN
ftr-400	855	8	.	.	PROPN
ftr-400	855	9	7	7	NUM
ftr-400	855	10	(	(	PUNCT
ftr-400	855	11	alexander	alexander	PROPN
ftr-400	855	12	hamilton	hamilton	PROPN
ftr-400	855	13	)	)	PUNCT
ftr-400	855	14	,	,	PUNCT
ftr-400	855	15	no	no	INTJ
ftr-400	855	16	.	.	NOUN
ftr-400	856	1	42	42	NUM
ftr-400	857	1	(	(	PUNCT
ftr-400	857	2	james	james	PROPN
ftr-400	857	3	madison	madison	PROPN
ftr-400	857	4	)	)	PUNCT
ftr-400	857	5	)	)	PUNCT
ftr-400	857	6	.	.	PUNCT
ftr-400	858	1	182	182	NUM
ftr-400	858	2	.	.	PUNCT
ftr-400	858	3	art	art	NOUN
ftr-400	858	4	.	.	PUNCT
ftr-400	859	1	of	of	ADP
ftr-400	859	2	conf	conf	NOUN
ftr-400	859	3	.	.	PUNCT
ftr-400	860	1	art	art	NOUN
ftr-400	860	2	.	.	PUNCT
ftr-400	861	1	iv	iv	X
ftr-400	861	2	.	.	PUNCT
ftr-400	861	3	article	article	NOUN
ftr-400	861	4	iv	iv	NUM
ftr-400	861	5	states	state	NOUN
ftr-400	861	6	:	:	PUNCT
ftr-400	861	7	the	the	DET
ftr-400	861	8	better	well	ADJ
ftr-400	861	9	to	to	PART
ftr-400	861	10	secure	secure	VERB
ftr-400	861	11	and	and	CCONJ
ftr-400	861	12	perpetuate	perpetuate	VERB
ftr-400	861	13	mutual	mutual	ADJ
ftr-400	861	14	friendship	friendship	NOUN
ftr-400	861	15	and	and	CCONJ
ftr-400	861	16	intercourse	intercourse	NOUN
ftr-400	861	17	among	among	ADP
ftr-400	861	18	the	the	DET
ftr-400	861	19	people	people	NOUN
ftr-400	861	20	of	of	ADP
ftr-400	861	21	the	the	DET
ftr-400	861	22	different	different	ADJ
ftr-400	861	23	states	state	NOUN
ftr-400	861	24	in	in	ADP
ftr-400	861	25	this	this	DET
ftr-400	861	26	union	union	NOUN
ftr-400	861	27	,	,	PUNCT
ftr-400	861	28	the	the	DET
ftr-400	861	29	free	free	ADJ
ftr-400	861	30	inhabitants	inhabitant	NOUN
ftr-400	861	31	of	of	ADP
ftr-400	861	32	each	each	PRON
ftr-400	861	33	of	of	ADP
ftr-400	861	34	these	these	DET
ftr-400	861	35	states	state	NOUN
ftr-400	861	36	,	,	PUNCT
ftr-400	861	37	paupers	pauper	NOUN
ftr-400	861	38	,	,	PUNCT
ftr-400	861	39	vagabonds	vagabond	NOUN
ftr-400	861	40	,	,	PUNCT
ftr-400	861	41	and	and	CCONJ
ftr-400	861	42	fugitives	fugitive	NOUN
ftr-400	861	43	from	from	ADP
ftr-400	861	44	justice	justice	NOUN
ftr-400	861	45	excepted	except	VERB
ftr-400	861	46	,	,	PUNCT
ftr-400	861	47	shall	shall	AUX
ftr-400	861	48	be	be	AUX
ftr-400	861	49	entitled	entitle	VERB
ftr-400	861	50	to	to	ADP
ftr-400	861	51	all	all	DET
ftr-400	861	52	privileges	privilege	NOUN
ftr-400	861	53	and	and	CCONJ
ftr-400	861	54	immunities	immunity	NOUN
ftr-400	861	55	of	of	ADP
ftr-400	861	56	free	free	ADJ
ftr-400	861	57	citizens	citizen	NOUN
ftr-400	861	58	in	in	ADP
ftr-400	861	59	the	the	DET
ftr-400	861	60	several	several	ADJ
ftr-400	861	61	states	state	NOUN
ftr-400	861	62	;	;	PUNCT
ftr-400	861	63	and	and	CCONJ
ftr-400	861	64	the	the	DET
ftr-400	861	65	people	people	NOUN
ftr-400	861	66	of	of	ADP
ftr-400	861	67	each	each	DET
ftr-400	861	68	state	state	NOUN
ftr-400	861	69	shall	shall	AUX
ftr-400	861	70	have	have	VERB
ftr-400	861	71	free	free	ADJ
ftr-400	861	72	ingress	ingress	NOUN
ftr-400	861	73	and	and	CCONJ
ftr-400	861	74	regress	regress	NOUN
ftr-400	861	75	to	to	ADP
ftr-400	861	76	and	and	CCONJ
ftr-400	861	77	from	from	ADP
ftr-400	861	78	any	any	DET
ftr-400	861	79	other	other	ADJ
ftr-400	861	80	state	state	NOUN
ftr-400	861	81	,	,	PUNCT
ftr-400	861	82	and	and	CCONJ
ftr-400	861	83	shall	shall	AUX
ftr-400	861	84	enjoy	enjoy	VERB
ftr-400	861	85	therein	therein	ADV
ftr-400	861	86	all	all	DET
ftr-400	861	87	the	the	DET
ftr-400	861	88	privileges	privilege	NOUN
ftr-400	861	89	of	of	ADP
ftr-400	861	90	trade	trade	NOUN
ftr-400	861	91	and	and	CCONJ
ftr-400	861	92	commerce	commerce	PROPN
ftr-400	861	93	,	,	PUNCT
ftr-400	861	94	subject	subject	ADJ
ftr-400	861	95	to	to	ADP
ftr-400	861	96	the	the	DET
ftr-400	861	97	same	same	ADJ
ftr-400	861	98	duties	duty	NOUN
ftr-400	861	99	,	,	PUNCT
ftr-400	861	100	impositions	imposition	NOUN
ftr-400	861	101	,	,	PUNCT
ftr-400	861	102	and	and	CCONJ
ftr-400	861	103	restrictions	restriction	NOUN
ftr-400	861	104	as	as	SCONJ
ftr-400	861	105	the	the	DET
ftr-400	861	106	inhabitants	inhabitant	NOUN
ftr-400	861	107	thereof	thereof	ADV
ftr-400	861	108	respectively	respectively	ADV
ftr-400	861	109	,	,	PUNCT
ftr-400	861	110	provided	provide	VERB
ftr-400	861	111	that	that	SCONJ
ftr-400	861	112	such	such	ADJ
ftr-400	861	113	restrictions	restriction	NOUN
ftr-400	861	114	shall	shall	AUX
ftr-400	861	115	not	not	PART
ftr-400	861	116	extend	extend	VERB
ftr-400	861	117	so	so	ADV
ftr-400	861	118	far	far	ADV
ftr-400	861	119	as	as	SCONJ
ftr-400	861	120	to	to	PART
ftr-400	861	121	prevent	prevent	VERB
ftr-400	861	122	the	the	DET
ftr-400	861	123	removal	removal	NOUN
ftr-400	861	124	of	of	ADP
ftr-400	861	125	property	property	NOUN
ftr-400	861	126	imported	import	VERB
ftr-400	861	127	into	into	ADP
ftr-400	861	128	any	any	DET
ftr-400	861	129	state	state	NOUN
ftr-400	861	130	,	,	PUNCT
ftr-400	861	131	to	to	ADP
ftr-400	861	132	any	any	DET
ftr-400	861	133	other	other	ADJ
ftr-400	861	134	state	state	NOUN
ftr-400	861	135	,	,	PUNCT
ftr-400	861	136	of	of	ADP
ftr-400	861	137	which	which	PRON
ftr-400	861	138	the	the	DET
ftr-400	861	139	owner	owner	NOUN
ftr-400	861	140	is	be	AUX
ftr-400	861	141	an	an	DET
ftr-400	861	142	inhabitant	inhabitant	NOUN
ftr-400	861	143	;	;	PUNCT
ftr-400	861	144	provided	provide	VERB
ftr-400	861	145	also	also	ADV
ftr-400	861	146	that	that	SCONJ
ftr-400	861	147	no	no	DET
ftr-400	861	148	imposition	imposition	NOUN
ftr-400	861	149	,	,	PUNCT
ftr-400	861	150	duties	duty	NOUN
ftr-400	861	151	or	or	CCONJ
ftr-400	861	152	restrictions	restriction	NOUN
ftr-400	861	153	shall	shall	AUX
ftr-400	861	154	be	be	AUX
ftr-400	861	155	laid	lay	VERB
ftr-400	861	156	by	by	ADP
ftr-400	861	157	any	any	DET
ftr-400	861	158	state	state	NOUN
ftr-400	861	159	,	,	PUNCT
ftr-400	861	160	on	on	ADP
ftr-400	861	161	the	the	DET
ftr-400	861	162	property	property	NOUN
ftr-400	861	163	of	of	ADP
ftr-400	861	164	the	the	DET
ftr-400	861	165	united	united	PROPN
ftr-400	861	166	states	states	PROPN
ftr-400	861	167	,	,	PUNCT
ftr-400	861	168	or	or	CCONJ
ftr-400	861	169	either	either	PRON
ftr-400	861	170	of	of	ADP
ftr-400	861	171	them	they	PRON
ftr-400	861	172	.	.	PUNCT
ftr-400	862	1	i	i	PRON
ftr-400	862	2	d.	d.	PROPN
ftr-400	862	3	183	183	NUM
ftr-400	862	4	.	.	PUNCT
ftr-400	863	1	see	see	VERB
ftr-400	863	2	tribe	tribe	PROPN
ftr-400	863	3	,	,	PUNCT
ftr-400	863	4	supra	supra	PROPN
ftr-400	863	5	note	note	PROPN
ftr-400	863	6	44	44	NUM
ftr-400	863	7	,	,	PUNCT
ftr-400	863	8	§	§	PROPN
ftr-400	863	9	6	6	NUM
ftr-400	863	10	-	-	SYM
ftr-400	863	11	36	36	NUM
ftr-400	863	12	,	,	PUNCT
ftr-400	863	13	at	at	ADP
ftr-400	863	14	1251	1251	NUM
ftr-400	863	15	n.4	n.4	NOUN
ftr-400	863	16	.	.	PUNCT
ftr-400	864	1	�	�	PROPN
ftr-400	864	2	article	article	NOUN
ftr-400	864	3	iv	iv	NUM
ftr-400	864	4	,	,	PUNCT
ftr-400	864	5	§	§	PROPN
ftr-400	864	6	2	2	NUM
ftr-400	864	7	,	,	PUNCT
ftr-400	864	8	is	be	AUX
ftr-400	864	9	a	a	DET
ftr-400	864	10	shortened	shorten	VERB
ftr-400	864	11	version	version	NOUN
ftr-400	864	12	of	of	ADP
ftr-400	864	13	the	the	DET
ftr-400	864	14	privileges	privilege	NOUN
ftr-400	864	15	and	and	CCONJ
ftr-400	864	16	immunities	immunity	NOUN
ftr-400	864	17	clause	clause	NOUN
ftr-400	864	18	of	of	ADP
ftr-400	864	19	art	art	NOUN
ftr-400	864	20	.	.	PUNCT
ftr-400	865	1	iv	iv	NOUN
ftr-400	865	2	of	of	ADP
ftr-400	865	3	the	the	DET
ftr-400	865	4	articles	article	NOUN
ftr-400	865	5	of	of	ADP
ftr-400	865	6	confederation	confederation	NOUN
ftr-400	865	7	.	.	PUNCT
ftr-400	866	1	persuaded	persuade	VERB
ftr-400	866	2	that	that	DET
ftr-400	866	3	art	art	NOUN
ftr-400	866	4	.	.	PUNCT
ftr-400	867	1	iv	iv	X
ftr-400	867	2	,	,	PUNCT
ftr-400	867	3	§	§	PROPN
ftr-400	867	4	2	2	NUM
ftr-400	867	5	of	of	ADP
ftr-400	867	6	the	the	DET
ftr-400	867	7	proposed	propose	VERB
ftr-400	867	8	constitution	constitution	NOUN
ftr-400	867	9	was	be	AUX
ftr-400	867	10	�	�	NOUN
ftr-400	867	11	formed	form	VERB
ftr-400	867	12	exactly	exactly	ADV
ftr-400	867	13	upon	upon	SCONJ
ftr-400	867	14	the	the	DET
ftr-400	867	15	principles	principle	NOUN
ftr-400	867	16	of	of	ADP
ftr-400	867	17	the	the	DET
ftr-400	867	18	4th	4th	ADJ
ftr-400	867	19	article	article	NOUN
ftr-400	867	20	of	of	ADP
ftr-400	867	21	the	the	DET
ftr-400	867	22	present	present	ADJ
ftr-400	867	23	confederation	confederation	NOUN
ftr-400	867	24	.	.	PUNCT
ftr-400	867	25	.	.	PUNCT
ftr-400	867	26	.	.	PUNCT
ftr-400	868	1	,	,	PUNCT
ftr-400	868	2	�	�	PROPN
ftr-400	868	3	the	the	DET
ftr-400	868	4	constitutional	constitutional	ADJ
ftr-400	868	5	convention	convention	NOUN
ftr-400	868	6	adopted	adopt	VERB
ftr-400	868	7	the	the	DET
ftr-400	868	8	privileges	privilege	NOUN
ftr-400	868	9	and	and	CCONJ
ftr-400	868	10	immunities	immunity	NOUN
ftr-400	868	11	clause	clause	NOUN
ftr-400	868	12	with	with	ADP
ftr-400	868	13	little	little	ADJ
ftr-400	868	14	discussion	discussion	NOUN
ftr-400	868	15	.	.	PUNCT
ftr-400	869	1	�	�	PROPN
ftr-400	870	1	i	i	PRON
ftr-400	870	2	d.	d.	PROPN
ftr-400	870	3	(	(	PUNCT
ftr-400	870	4	citing	cite	VERB
ftr-400	870	5	3	3	NUM
ftr-400	870	6	the	the	DET
ftr-400	870	7	records	record	NOUN
ftr-400	870	8	of	of	ADP
ftr-400	870	9	the	the	DET
ftr-400	870	10	federal	federal	ADJ
ftr-400	870	11	convention	convention	NOUN
ftr-400	870	12	at	at	ADP
ftr-400	870	13	112	112	NUM
ftr-400	870	14	(	(	PUNCT
ftr-400	870	15	max	max	PROPN
ftr-400	870	16	farrand	farrand	PROPN
ftr-400	870	17	ed	ed	PROPN
ftr-400	870	18	.	.	PROPN
ftr-400	870	19	,	,	PUNCT
ftr-400	870	20	1911	1911	NUM
ftr-400	870	21	)	)	PUNCT
ftr-400	870	22	;	;	PUNCT
ftr-400	870	23	2	2	NUM
ftr-400	870	24	i	i	PRON
ftr-400	870	25	d.	d.	VERB
ftr-400	870	26	at	at	ADP
ftr-400	870	27	173	173	NUM
ftr-400	870	28	,	,	PUNCT
ftr-400	870	29	187	187	NUM
ftr-400	870	30	,	,	PUNCT
ftr-400	870	31	443	443	NUM
ftr-400	870	32	)	)	PUNCT
ftr-400	870	33	.	.	PUNCT
ftr-400	871	1	the	the	DET
ftr-400	871	2	commerce	commerce	PROPN
ftr-400	871	3	clause	clause	NOUN
ftr-400	871	4	and	and	CCONJ
ftr-400	871	5	privileges	privilege	NOUN
ftr-400	871	6	and	and	CCONJ
ftr-400	871	7	immunities	immunity	NOUN
ftr-400	871	8	clause	clause	NOUN
ftr-400	871	9	both	both	PRON
ftr-400	871	10	have	have	VERB
ftr-400	871	11	their	their	PRON
ftr-400	871	12	sources	source	NOUN
ftr-400	871	13	in	in	ADP
ftr-400	871	14	the	the	DET
ftr-400	871	15	fourth	fourth	ADJ
ftr-400	871	16	article	article	NOUN
ftr-400	871	17	of	of	ADP
ftr-400	871	18	the	the	DET
ftr-400	871	19	articles	article	NOUN
ftr-400	871	20	of	of	ADP
ftr-400	871	21	confederation	confederation	NOUN
ftr-400	871	22	.	.	PUNCT
ftr-400	872	1	baldwin	baldwin	PROPN
ftr-400	872	2	v.	v.	PROPN
ftr-400	872	3	fish	fish	PROPN
ftr-400	872	4	&	&	CCONJ
ftr-400	872	5	game	game	PROPN
ftr-400	872	6	comm	comm	NOUN
ftr-400	872	7	�	�	PROPN
ftr-400	872	8	n.	n.	NOUN
ftr-400	872	9	of	of	ADP
ftr-400	872	10	mont	mont	PROPN
ftr-400	872	11	.	.	PUNCT
ftr-400	873	1	,	,	PUNCT
ftr-400	873	2	436	436	NUM
ftr-400	873	3	u.s	u.s	PROPN
ftr-400	873	4	.	.	PROPN
ftr-400	873	5	371	371	NUM
ftr-400	873	6	,	,	PUNCT
ftr-400	873	7	379	379	NUM
ftr-400	873	8	(	(	PUNCT
ftr-400	873	9	1977	1977	NUM
ftr-400	873	10	)	)	PUNCT
ftr-400	873	11	.	.	PUNCT
ftr-400	874	1	184	184	X
ftr-400	874	2	.	.	PUNCT
ftr-400	875	1	the	the	DET
ftr-400	875	2	fourteenth	fourteenth	ADJ
ftr-400	875	3	amendment	amendment	NOUN
ftr-400	875	4	to	to	ADP
ftr-400	875	5	the	the	DET
ftr-400	875	6	constitution	constitution	NOUN
ftr-400	875	7	also	also	ADV
ftr-400	875	8	contains	contain	VERB
ftr-400	875	9	a	a	DET
ftr-400	875	10	privileges	privilege	NOUN
ftr-400	875	11	and	and	CCONJ
ftr-400	875	12	immunities	immunity	NOUN
ftr-400	875	13	clause	clause	NOUN
ftr-400	875	14	which	which	PRON
ftr-400	875	15	provides	provide	VERB
ftr-400	875	16	that	that	DET
ftr-400	875	17	�	�	PROPN
ftr-400	875	18	[	[	X
ftr-400	875	19	n]o	n]o	NOUN
ftr-400	875	20	state	state	NOUN
ftr-400	875	21	shall	shall	AUX
ftr-400	875	22	make	make	VERB
ftr-400	875	23	or	or	CCONJ
ftr-400	875	24	enforce	enforce	VERB
ftr-400	875	25	any	any	DET
ftr-400	875	26	law	law	NOUN
ftr-400	875	27	which	which	PRON
ftr-400	875	28	shall	shall	AUX
ftr-400	875	29	abridge	abridge	VERB
ftr-400	875	30	the	the	DET
ftr-400	875	31	privileges	privilege	NOUN
ftr-400	875	32	or	or	CCONJ
ftr-400	875	33	immunities	immunity	NOUN
ftr-400	875	34	of	of	ADP
ftr-400	875	35	citizens	citizen	NOUN
ftr-400	875	36	of	of	ADP
ftr-400	875	37	the	the	DET
ftr-400	875	38	united	united	PROPN
ftr-400	875	39	states	states	PROPN
ftr-400	875	40	.	.	PUNCT
ftr-400	876	1	�	�	PROPN
ftr-400	876	2	u.s	u.s	PROPN
ftr-400	876	3	.	.	PROPN
ftr-400	876	4	const	const	PROPN
ftr-400	876	5	.	.	PUNCT
ftr-400	877	1	amend	amend	PROPN
ftr-400	877	2	.	.	PUNCT
ftr-400	878	1	xiv	xiv	PROPN
ftr-400	878	2	,	,	PUNCT
ftr-400	878	3	§	§	PROPN
ftr-400	878	4	1	1	NUM
ftr-400	878	5	.	.	PUNCT
ftr-400	879	1	the	the	DET
ftr-400	879	2	framers	framer	NOUN
ftr-400	879	3	of	of	ADP
ftr-400	879	4	the	the	DET
ftr-400	879	5	fourteenth	fourteenth	ADJ
ftr-400	879	6	amendment	amendment	NOUN
ftr-400	879	7	used	use	VERB
ftr-400	879	8	the	the	DET
ftr-400	879	9	article	article	NOUN
ftr-400	879	10	iv	iv	NUM
ftr-400	879	11	clause	clause	NOUN
ftr-400	879	12	as	as	ADP
ftr-400	879	13	a	a	DET
ftr-400	879	14	model	model	NOUN
ftr-400	879	15	for	for	ADP
ftr-400	879	16	the	the	DET
ftr-400	879	17	amendment	amendment	NOUN
ftr-400	879	18	.	.	PUNCT
ftr-400	880	1	tribe	tribe	PROPN
ftr-400	880	2	,	,	PUNCT
ftr-400	880	3	supra	supra	PROPN
ftr-400	880	4	note	note	PROPN
ftr-400	880	5	44	44	NUM
ftr-400	880	6	,	,	PUNCT
ftr-400	880	7	§	§	PROPN
ftr-400	880	8	7	7	NUM
ftr-400	880	9	-	-	SYM
ftr-400	880	10	2	2	NUM
ftr-400	880	11	,	,	PUNCT
ftr-400	880	12	at	at	ADP
ftr-400	880	13	1299	1299	NUM
ftr-400	880	14	.	.	PUNCT
ftr-400	881	1	their	their	PRON
ftr-400	881	2	iv	iv	NOUN
ftr-400	881	3	.	.	PUNCT
ftr-400	881	4	judicial	judicial	ADJ
ftr-400	881	5	limitations	limitation	NOUN
ftr-400	881	6	on	on	ADP
ftr-400	881	7	tax	tax	NOUN
ftr-400	881	8	sovereignty	sovereignty	NOUN
ftr-400	881	9	a.	a.	NOUN
ftr-400	881	10	judicial	judicial	ADJ
ftr-400	881	11	limitations	limitation	NOUN
ftr-400	881	12	on	on	ADP
ftr-400	881	13	state	state	NOUN
ftr-400	881	14	tax	tax	NOUN
ftr-400	881	15	sovereignty	sovereignty	NOUN
ftr-400	881	16	in	in	ADP
ftr-400	881	17	the	the	DET
ftr-400	881	18	united	united	PROPN
ftr-400	881	19	states	states	PROPN
ftr-400	881	20	the	the	DET
ftr-400	881	21	�	�	PROPN
ftr-400	881	22	capacity	capacity	NOUN
ftr-400	881	23	of	of	ADP
ftr-400	881	24	state	state	NOUN
ftr-400	881	25	and	and	CCONJ
ftr-400	881	26	local	local	ADJ
ftr-400	881	27	taxation	taxation	NOUN
ftr-400	881	28	to	to	PART
ftr-400	881	29	burden	burden	VERB
ftr-400	881	30	national	national	ADJ
ftr-400	881	31	markets	market	NOUN
ftr-400	881	32	has	have	AUX
ftr-400	881	33	long	long	ADV
ftr-400	881	34	been	be	AUX
ftr-400	881	35	recognized	recognize	VERB
ftr-400	881	36	�	�	PROPN
ftr-400	881	37	in	in	ADP
ftr-400	881	38	the	the	DET
ftr-400	881	39	united	united	PROPN
ftr-400	881	40	states.180	states.180	PROPN
ftr-400	881	41	the	the	DET
ftr-400	881	42	protectionist	protectionist	ADJ
ftr-400	881	43	tariffs	tariff	NOUN
ftr-400	881	44	that	that	PRON
ftr-400	881	45	the	the	DET
ftr-400	881	46	states	state	NOUN
ftr-400	881	47	were	be	AUX
ftr-400	881	48	levying	levy	VERB
ftr-400	881	49	upon	upon	SCONJ
ftr-400	881	50	each	each	DET
ftr-400	881	51	other	other	ADJ
ftr-400	881	52	were	be	AUX
ftr-400	881	53	�	�	PROPN
ftr-400	881	54	one	one	NUM
ftr-400	881	55	of	of	ADP
ftr-400	881	56	the	the	DET
ftr-400	881	57	chief	chief	ADJ
ftr-400	881	58	motives	motive	NOUN
ftr-400	881	59	for	for	ADP
ftr-400	881	60	the	the	DET
ftr-400	881	61	constitutional	constitutional	ADJ
ftr-400	881	62	convention	convention	NOUN
ftr-400	881	63	in	in	ADP
ftr-400	881	64	1787.	1787.	NUM
ftr-400	881	65	�	�	NOUN
ftr-400	881	66	181	181	NUM
ftr-400	881	67	the	the	DET
ftr-400	881	68	constitution	constitution	NOUN
ftr-400	881	69	incorporated	incorporate	VERB
ftr-400	881	70	the	the	DET
ftr-400	881	71	fourth	fourth	ADJ
ftr-400	881	72	of	of	ADP
ftr-400	881	73	the	the	DET
ftr-400	881	74	articles	article	NOUN
ftr-400	881	75	of	of	ADP
ftr-400	881	76	confederation,182	confederation,182	NOUN
ftr-400	881	77	albeit	albeit	SCONJ
ftr-400	881	78	in	in	ADP
ftr-400	881	79	a	a	DET
ftr-400	881	80	briefer	briefer	NOUN
ftr-400	881	81	form	form	NOUN
ftr-400	881	82	,	,	PUNCT
ftr-400	881	83	and	and	CCONJ
ftr-400	881	84	its	its	PRON
ftr-400	881	85	goal	goal	NOUN
ftr-400	881	86	of	of	ADP
ftr-400	881	87	eradicating	eradicate	VERB
ftr-400	881	88	state	state	NOUN
ftr-400	881	89	sponsored	sponsor	VERB
ftr-400	881	90	discrimination	discrimination	NOUN
ftr-400	881	91	against	against	ADP
ftr-400	881	92	nonresidents.183	nonresidents.183	PROPN
ftr-400	881	93	in	in	ADP
ftr-400	881	94	fact	fact	NOUN
ftr-400	881	95	,	,	PUNCT
ftr-400	881	96	there	there	PRON
ftr-400	881	97	are	be	VERB
ftr-400	881	98	three	three	NUM
ftr-400	881	99	provisions	provision	NOUN
ftr-400	881	100	of	of	ADP
ftr-400	881	101	the	the	DET
ftr-400	881	102	u.s	u.s	PROPN
ftr-400	881	103	.	.	PROPN
ftr-400	881	104	constitution	constitution	PROPN
ftr-400	881	105	that	that	SCONJ
ftr-400	881	106	an	an	DET
ftr-400	881	107	individual	individual	ADJ
ftr-400	881	108	taxpayer	taxpayer	NOUN
ftr-400	881	109	may	may	AUX
ftr-400	881	110	utilize	utilize	VERB
ftr-400	881	111	to	to	PART
ftr-400	881	112	challenge	challenge	VERB
ftr-400	881	113	an	an	DET
ftr-400	881	114	allegedly	allegedly	ADV
ftr-400	881	115	discriminatory	discriminatory	ADJ
ftr-400	881	116	state	state	NOUN
ftr-400	881	117	tax:184	tax:184	VERB
ftr-400	881	118	the	the	DET
ftr-400	881	119	78	78	NUM
ftr-400	881	120	florida	florida	PROPN
ftr-400	881	121	tax	tax	NOUN
ftr-400	881	122	review	review	NOUN
ftr-400	881	123	[	[	X
ftr-400	881	124	vol.7:2	vol.7:2	NOUN
ftr-400	881	125	intention	intention	NOUN
ftr-400	881	126	was	be	AUX
ftr-400	881	127	to	to	PART
ftr-400	881	128	�	�	AUX
ftr-400	881	129	nationalize	nationalize	VERB
ftr-400	881	130	individual	individual	ADJ
ftr-400	881	131	rights	right	NOUN
ftr-400	881	132	�	�	PROPN
ftr-400	881	133	by	by	ADP
ftr-400	881	134	incorporating	incorporate	VERB
ftr-400	881	135	�	�	NOUN
ftr-400	881	136	not	not	PART
ftr-400	881	137	only	only	ADV
ftr-400	881	138	those	those	DET
ftr-400	881	139	rights	right	NOUN
ftr-400	881	140	specifically	specifically	ADV
ftr-400	881	141	secured	secure	VERB
ftr-400	881	142	by	by	ADP
ftr-400	881	143	the	the	DET
ftr-400	881	144	first	first	ADJ
ftr-400	881	145	eight	eight	NUM
ftr-400	881	146	amendments	amendment	NOUN
ftr-400	881	147	,	,	PUNCT
ftr-400	881	148	but	but	CCONJ
ftr-400	881	149	also	also	ADV
ftr-400	881	150	those	those	PRON
ftr-400	881	151	declared	declare	VERB
ftr-400	881	152	in	in	ADP
ftr-400	881	153	the	the	DET
ftr-400	881	154	original	original	ADJ
ftr-400	881	155	constitution	constitution	NOUN
ftr-400	881	156	.	.	PUNCT
ftr-400	881	157	.	.	PUNCT
ftr-400	881	158	.	.	PUNCT
ftr-400	881	159	.	.	PUNCT
ftr-400	882	1	�	�	PROPN
ftr-400	883	1	i	i	PRON
ftr-400	883	2	d.	d.	PROPN
ftr-400	883	3	at	at	ADP
ftr-400	883	4	1301	1301	NUM
ftr-400	883	5	-	-	SYM
ftr-400	883	6	02	02	NUM
ftr-400	883	7	.	.	PUNCT
ftr-400	884	1	however	however	ADV
ftr-400	884	2	,	,	PUNCT
ftr-400	884	3	five	five	NUM
ftr-400	884	4	years	year	NOUN
ftr-400	884	5	after	after	SCONJ
ftr-400	884	6	the	the	DET
ftr-400	884	7	amendment	amendment	NOUN
ftr-400	884	8	was	be	AUX
ftr-400	884	9	adopted	adopt	VERB
ftr-400	884	10	,	,	PUNCT
ftr-400	884	11	the	the	DET
ftr-400	884	12	supreme	supreme	PROPN
ftr-400	884	13	court	court	PROPN
ftr-400	884	14	held	hold	VERB
ftr-400	884	15	in	in	ADP
ftr-400	884	16	the	the	DET
ftr-400	884	17	slaughter	slaughter	NOUN
ftr-400	884	18	house	house	NOUN
ftr-400	884	19	cases	case	NOUN
ftr-400	884	20	,	,	PUNCT
ftr-400	884	21	83	83	NUM
ftr-400	884	22	u.s	u.s	PROPN
ftr-400	884	23	.	.	PROPN
ftr-400	884	24	(	(	PUNCT
ftr-400	884	25	16	16	NUM
ftr-400	884	26	wall	wall	NOUN
ftr-400	884	27	.	.	PUNCT
ftr-400	884	28	)	)	PUNCT
ftr-400	885	1	36	36	NUM
ftr-400	885	2	(	(	PUNCT
ftr-400	885	3	1873	1873	NUM
ftr-400	885	4	)	)	PUNCT
ftr-400	885	5	that	that	SCONJ
ftr-400	885	6	the	the	DET
ftr-400	885	7	provision	provision	NOUN
ftr-400	885	8	created	create	VERB
ftr-400	885	9	no	no	DET
ftr-400	885	10	new	new	ADJ
ftr-400	885	11	rights	right	NOUN
ftr-400	885	12	of	of	ADP
ftr-400	885	13	national	national	ADJ
ftr-400	885	14	citizenship	citizenship	NOUN
ftr-400	885	15	,	,	PUNCT
ftr-400	885	16	but	but	CCONJ
ftr-400	885	17	merely	merely	ADV
ftr-400	885	18	furnished	furnish	VERB
ftr-400	885	19	an	an	DET
ftr-400	885	20	additional	additional	ADJ
ftr-400	885	21	guarantee	guarantee	NOUN
ftr-400	885	22	of	of	ADP
ftr-400	885	23	rights	right	NOUN
ftr-400	885	24	,	,	PUNCT
ftr-400	885	25	which	which	PRON
ftr-400	885	26	citizens	citizen	NOUN
ftr-400	885	27	of	of	ADP
ftr-400	885	28	the	the	DET
ftr-400	885	29	united	united	PROPN
ftr-400	885	30	states	states	PROPN
ftr-400	885	31	already	already	ADV
ftr-400	885	32	possessed	possess	VERB
ftr-400	885	33	.	.	PUNCT
ftr-400	886	1	i	i	PRON
ftr-400	886	2	d.	d.	PROPN
ftr-400	886	3	justice	justice	PROPN
ftr-400	886	4	miller	miller	PROPN
ftr-400	886	5	�	�	PROPN
ftr-400	886	6	s	s	PART
ftr-400	886	7	narrow	narrow	ADJ
ftr-400	886	8	construction	construction	NOUN
ftr-400	886	9	of	of	ADP
ftr-400	886	10	the	the	DET
ftr-400	886	11	clause	clause	NOUN
ftr-400	886	12	reduced	reduce	VERB
ftr-400	886	13	it	it	PRON
ftr-400	886	14	to	to	PART
ftr-400	886	15	�	�	VERB
ftr-400	886	16	a	a	DET
ftr-400	886	17	vain	vain	ADJ
ftr-400	886	18	and	and	CCONJ
ftr-400	886	19	idle	idle	ADJ
ftr-400	886	20	enactment	enactment	NOUN
ftr-400	886	21	,	,	PUNCT
ftr-400	886	22	which	which	PRON
ftr-400	886	23	accomplished	accomplish	VERB
ftr-400	886	24	nothing	nothing	PRON
ftr-400	886	25	,	,	PUNCT
ftr-400	886	26	and	and	CCONJ
ftr-400	886	27	most	most	ADV
ftr-400	886	28	unnecessarily	unnecessarily	ADV
ftr-400	886	29	excited	excited	ADJ
ftr-400	886	30	congress	congress	PROPN
ftr-400	886	31	and	and	CCONJ
ftr-400	886	32	the	the	DET
ftr-400	886	33	people	people	NOUN
ftr-400	886	34	on	on	ADP
ftr-400	886	35	its	its	PRON
ftr-400	886	36	passage	passage	NOUN
ftr-400	886	37	.	.	PUNCT
ftr-400	887	1	�	�	PROPN
ftr-400	888	1	i	i	PRON
ftr-400	888	2	d.	d.	PROPN
ftr-400	888	3	at	at	ADP
ftr-400	888	4	96	96	PROPN
ftr-400	888	5	(	(	PUNCT
ftr-400	888	6	field	field	NOUN
ftr-400	888	7	,	,	PUNCT
ftr-400	888	8	j.	j.	PROPN
ftr-400	888	9	,	,	PUNCT
ftr-400	888	10	dissenting	dissent	VERB
ftr-400	888	11	)	)	PUNCT
ftr-400	888	12	.	.	PUNCT
ftr-400	889	1	it	it	PRON
ftr-400	889	2	is	be	AUX
ftr-400	889	3	therefore	therefore	ADV
ftr-400	889	4	�	�	NOUN
ftr-400	889	5	viewed	view	VERB
ftr-400	889	6	by	by	ADP
ftr-400	889	7	many	many	ADJ
ftr-400	889	8	commentators	commentator	NOUN
ftr-400	889	9	as	as	ADP
ftr-400	889	10	a	a	DET
ftr-400	889	11	�	�	NOUN
ftr-400	889	12	dead	dead	ADJ
ftr-400	889	13	letter	letter	NOUN
ftr-400	889	14	for	for	ADP
ftr-400	889	15	tax	tax	NOUN
ftr-400	889	16	purposes	purpose	NOUN
ftr-400	889	17	.	.	PUNCT
ftr-400	890	1	�	�	PROPN
ftr-400	890	2	�	�	PROPN
ftr-400	890	3	1	1	NUM
ftr-400	890	4	richard	richard	PROPN
ftr-400	890	5	d.	d.	PROPN
ftr-400	890	6	pomp	pomp	PROPN
ftr-400	890	7	&	&	CCONJ
ftr-400	890	8	oliver	oliver	PROPN
ftr-400	890	9	oldman	oldman	PROPN
ftr-400	890	10	,	,	PUNCT
ftr-400	890	11	state	state	NOUN
ftr-400	890	12	and	and	CCONJ
ftr-400	890	13	local	local	ADJ
ftr-400	890	14	taxation	taxation	NOUN
ftr-400	890	15	4	4	NUM
ftr-400	890	16	-	-	SYM
ftr-400	890	17	2	2	NUM
ftr-400	890	18	(	(	PUNCT
ftr-400	890	19	4th	4th	ADJ
ftr-400	890	20	ed	ed	NOUN
ftr-400	890	21	.	.	PROPN
ftr-400	890	22	2001	2001	NUM
ftr-400	890	23	)	)	PUNCT
ftr-400	891	1	(	(	PUNCT
ftr-400	891	2	citing	cite	VERB
ftr-400	891	3	paul	paul	PROPN
ftr-400	891	4	j.	j.	PROPN
ftr-400	891	5	hartman	hartman	PROPN
ftr-400	891	6	,	,	PUNCT
ftr-400	891	7	federal	federal	ADJ
ftr-400	891	8	limitations	limitation	NOUN
ftr-400	891	9	on	on	ADP
ftr-400	891	10	state	state	NOUN
ftr-400	891	11	and	and	CCONJ
ftr-400	891	12	local	local	ADJ
ftr-400	891	13	taxation	taxation	NOUN
ftr-400	891	14	162	162	NUM
ftr-400	891	15	,	,	PUNCT
ftr-400	891	16	165	165	NUM
ftr-400	891	17	(	(	PUNCT
ftr-400	891	18	1st	1st	ADJ
ftr-400	891	19	ed	ed	NOUN
ftr-400	891	20	.	.	PROPN
ftr-400	891	21	1981	1981	NUM
ftr-400	891	22	)	)	PUNCT
ftr-400	891	23	)	)	PUNCT
ftr-400	891	24	.	.	PUNCT
ftr-400	892	1	185	185	NUM
ftr-400	892	2	.	.	PUNCT
ftr-400	893	1	u.s	u.s	PROPN
ftr-400	893	2	.	.	PROPN
ftr-400	893	3	const	const	PROPN
ftr-400	893	4	.	.	PUNCT
ftr-400	893	5	art	art	NOUN
ftr-400	893	6	.	.	PUNCT
ftr-400	894	1	iv	iv	X
ftr-400	894	2	,	,	PUNCT
ftr-400	894	3	§	§	PROPN
ftr-400	894	4	2	2	NUM
ftr-400	894	5	,	,	PUNCT
ftr-400	894	6	cl	cl	NOUN
ftr-400	894	7	.	.	NOUN
ftr-400	894	8	1	1	NUM
ftr-400	895	1	[	[	X
ftr-400	895	2	hereinafter	hereinafter	NOUN
ftr-400	895	3	privileges	privilege	NOUN
ftr-400	895	4	and	and	CCONJ
ftr-400	895	5	immunities	immunity	NOUN
ftr-400	895	6	clause	clause	NOUN
ftr-400	895	7	]	]	PUNCT
ftr-400	895	8	.	.	PUNCT
ftr-400	896	1	see	see	VERB
ftr-400	896	2	,	,	PUNCT
ftr-400	896	3	e.g.	e.g.	ADV
ftr-400	896	4	,	,	PUNCT
ftr-400	896	5	toomer	toomer	PROPN
ftr-400	896	6	v.	v.	CCONJ
ftr-400	896	7	witsell	witsell	PROPN
ftr-400	896	8	,	,	PUNCT
ftr-400	896	9	334	334	NUM
ftr-400	896	10	u.s	u.s	PROPN
ftr-400	896	11	.	.	PROPN
ftr-400	896	12	385	385	NUM
ftr-400	896	13	(	(	PUNCT
ftr-400	896	14	1948	1948	NUM
ftr-400	896	15	)	)	PUNCT
ftr-400	896	16	(	(	PUNCT
ftr-400	896	17	striking	strike	VERB
ftr-400	896	18	down	down	ADP
ftr-400	896	19	a	a	DET
ftr-400	896	20	licensing	licensing	NOUN
ftr-400	896	21	fee	fee	NOUN
ftr-400	896	22	on	on	ADP
ftr-400	896	23	nonresident	nonresident	ADJ
ftr-400	896	24	shrimp	shrimp	NOUN
ftr-400	896	25	boat	boat	NOUN
ftr-400	896	26	owners	owner	NOUN
ftr-400	896	27	at	at	ADP
ftr-400	896	28	a	a	DET
ftr-400	896	29	rate	rate	NOUN
ftr-400	896	30	100	100	NUM
ftr-400	896	31	times	time	NOUN
ftr-400	896	32	greater	great	ADJ
ftr-400	896	33	than	than	ADP
ftr-400	896	34	resident	resident	ADJ
ftr-400	896	35	owners	owner	NOUN
ftr-400	896	36	because	because	SCONJ
ftr-400	896	37	the	the	DET
ftr-400	896	38	state	state	NOUN
ftr-400	896	39	failed	fail	VERB
ftr-400	896	40	to	to	PART
ftr-400	896	41	demonstrate	demonstrate	VERB
ftr-400	896	42	a	a	DET
ftr-400	896	43	unique	unique	ADJ
ftr-400	896	44	link	link	NOUN
ftr-400	896	45	between	between	ADP
ftr-400	896	46	the	the	DET
ftr-400	896	47	state	state	NOUN
ftr-400	896	48	�	�	PROPN
ftr-400	896	49	s	s	PART
ftr-400	896	50	conservation	conservation	NOUN
ftr-400	896	51	interests	interest	NOUN
ftr-400	896	52	and	and	CCONJ
ftr-400	896	53	the	the	DET
ftr-400	896	54	discriminatory	discriminatory	ADJ
ftr-400	896	55	fee	fee	NOUN
ftr-400	896	56	measures	measure	NOUN
ftr-400	896	57	and	and	CCONJ
ftr-400	896	58	thus	thus	ADV
ftr-400	896	59	violated	violate	VERB
ftr-400	896	60	the	the	DET
ftr-400	896	61	privileges	privilege	NOUN
ftr-400	896	62	and	and	CCONJ
ftr-400	896	63	immunities	immunity	NOUN
ftr-400	896	64	clause	clause	NOUN
ftr-400	896	65	)	)	PUNCT
ftr-400	896	66	.	.	PUNCT
ftr-400	897	1	186	186	NUM
ftr-400	897	2	.	.	PUNCT
ftr-400	898	1	u.s	u.s	PROPN
ftr-400	898	2	.	.	PROPN
ftr-400	898	3	const	const	PROPN
ftr-400	898	4	.	.	PUNCT
ftr-400	899	1	amend	amend	PROPN
ftr-400	899	2	.	.	PUNCT
ftr-400	900	1	xiv	xiv	PROPN
ftr-400	900	2	,	,	PUNCT
ftr-400	900	3	§	§	PROPN
ftr-400	900	4	1	1	NUM
ftr-400	900	5	[	[	X
ftr-400	900	6	hereinafter	hereinafter	NOUN
ftr-400	900	7	equal	equal	ADJ
ftr-400	900	8	protection	protection	NOUN
ftr-400	900	9	clause	clause	NOUN
ftr-400	900	10	]	]	PUNCT
ftr-400	900	11	.	.	PUNCT
ftr-400	901	1	the	the	DET
ftr-400	901	2	equal	equal	ADJ
ftr-400	901	3	protection	protection	NOUN
ftr-400	901	4	clause	clause	NOUN
ftr-400	901	5	of	of	ADP
ftr-400	901	6	the	the	DET
ftr-400	901	7	fourteenth	fourteenth	PROPN
ftr-400	901	8	amendment	amendment	PROPN
ftr-400	901	9	states	states	PROPN
ftr-400	901	10	�	�	PROPN
ftr-400	902	1	[	[	X
ftr-400	902	2	n]o	n]o	NOUN
ftr-400	902	3	state	state	NOUN
ftr-400	902	4	shall	shall	NOUN
ftr-400	902	5	.	.	PUNCT
ftr-400	902	6	.	.	PUNCT
ftr-400	902	7	.	.	PUNCT
ftr-400	903	1	deny	deny	VERB
ftr-400	903	2	to	to	ADP
ftr-400	903	3	any	any	DET
ftr-400	903	4	person	person	NOUN
ftr-400	903	5	within	within	ADP
ftr-400	903	6	its	its	PRON
ftr-400	903	7	jurisdiction	jurisdiction	NOUN
ftr-400	903	8	the	the	DET
ftr-400	903	9	equal	equal	ADJ
ftr-400	903	10	protection	protection	NOUN
ftr-400	903	11	of	of	ADP
ftr-400	903	12	the	the	DET
ftr-400	903	13	laws	law	NOUN
ftr-400	903	14	.	.	PUNCT
ftr-400	904	1	�	�	PROPN
ftr-400	905	1	i	i	PRON
ftr-400	905	2	d.	d.	PROPN
ftr-400	905	3	187	187	NUM
ftr-400	905	4	.	.	PUNCT
ftr-400	906	1	commerce	commerce	NOUN
ftr-400	906	2	clause	clause	PROPN
ftr-400	906	3	,	,	PUNCT
ftr-400	906	4	supra	supra	PROPN
ftr-400	906	5	note	note	NOUN
ftr-400	906	6	28	28	NUM
ftr-400	906	7	.	.	PUNCT
ftr-400	907	1	the	the	DET
ftr-400	907	2	commerce	commerce	NOUN
ftr-400	907	3	clause	clause	NOUN
ftr-400	907	4	of	of	ADP
ftr-400	907	5	the	the	DET
ftr-400	907	6	united	united	PROPN
ftr-400	907	7	states	states	PROPN
ftr-400	907	8	constitution	constitution	PROPN
ftr-400	907	9	grants	grant	VERB
ftr-400	907	10	congress	congress	PROPN
ftr-400	907	11	the	the	DET
ftr-400	907	12	power	power	NOUN
ftr-400	907	13	�	�	PROPN
ftr-400	907	14	to	to	PART
ftr-400	907	15	regulate	regulate	VERB
ftr-400	907	16	commerce	commerce	NOUN
ftr-400	907	17	with	with	ADP
ftr-400	907	18	foreign	foreign	ADJ
ftr-400	907	19	nations	nation	NOUN
ftr-400	907	20	,	,	PUNCT
ftr-400	907	21	and	and	CCONJ
ftr-400	907	22	among	among	ADP
ftr-400	907	23	the	the	DET
ftr-400	907	24	several	several	ADJ
ftr-400	907	25	states	state	NOUN
ftr-400	907	26	,	,	PUNCT
ftr-400	907	27	and	and	CCONJ
ftr-400	907	28	with	with	ADP
ftr-400	907	29	the	the	DET
ftr-400	907	30	indian	indian	ADJ
ftr-400	907	31	tribes	tribe	NOUN
ftr-400	907	32	.	.	PUNCT
ftr-400	908	1	�	�	PROPN
ftr-400	909	1	i	i	PRON
ftr-400	909	2	d.	d.	PROPN
ftr-400	909	3	188	188	NUM
ftr-400	909	4	.	.	PUNCT
ftr-400	910	1	see	see	VERB
ftr-400	910	2	bank	bank	PROPN
ftr-400	910	3	of	of	ADP
ftr-400	910	4	augusta	augusta	PROPN
ftr-400	910	5	v.	v.	CCONJ
ftr-400	910	6	earle	earle	PROPN
ftr-400	910	7	,	,	PUNCT
ftr-400	910	8	38	38	NUM
ftr-400	910	9	u.s	u.s	PROPN
ftr-400	910	10	.	.	PROPN
ftr-400	910	11	(	(	PUNCT
ftr-400	910	12	13	13	NUM
ftr-400	910	13	pet	pet	NOUN
ftr-400	910	14	.	.	PUNCT
ftr-400	910	15	)	)	PUNCT
ftr-400	911	1	519	519	NUM
ftr-400	911	2	,	,	PUNCT
ftr-400	911	3	586	586	NUM
ftr-400	911	4	(	(	PUNCT
ftr-400	911	5	1839	1839	NUM
ftr-400	911	6	)	)	PUNCT
ftr-400	911	7	(	(	PUNCT
ftr-400	911	8	holding	hold	VERB
ftr-400	911	9	that	that	SCONJ
ftr-400	911	10	the	the	DET
ftr-400	911	11	protections	protection	NOUN
ftr-400	911	12	of	of	ADP
ftr-400	911	13	the	the	DET
ftr-400	911	14	privileges	privilege	NOUN
ftr-400	911	15	and	and	CCONJ
ftr-400	911	16	immunities	immunity	NOUN
ftr-400	911	17	clause	clause	NOUN
ftr-400	911	18	do	do	AUX
ftr-400	911	19	not	not	PART
ftr-400	911	20	extend	extend	VERB
ftr-400	911	21	to	to	ADP
ftr-400	911	22	corporations	corporation	NOUN
ftr-400	911	23	)	)	PUNCT
ftr-400	911	24	.	.	PUNCT
ftr-400	912	1	see	see	VERB
ftr-400	912	2	also	also	ADV
ftr-400	912	3	w.	w.	PROPN
ftr-400	912	4	&	&	CCONJ
ftr-400	912	5	s.	s.	PROPN
ftr-400	912	6	life	life	PROPN
ftr-400	912	7	ins	ins	PROPN
ftr-400	912	8	.	.	PUNCT
ftr-400	912	9	co.	co.	PROPN
ftr-400	913	1	v.	v.	ADP
ftr-400	913	2	state	state	PROPN
ftr-400	913	3	bd	bd	PROPN
ftr-400	913	4	.	.	PROPN
ftr-400	913	5	of	of	ADP
ftr-400	913	6	equalization	equalization	NOUN
ftr-400	913	7	,	,	PUNCT
ftr-400	913	8	451	451	NUM
ftr-400	913	9	u.s	u.s	PROPN
ftr-400	913	10	.	.	PROPN
ftr-400	913	11	648	648	NUM
ftr-400	913	12	,	,	PUNCT
ftr-400	913	13	656	656	NUM
ftr-400	913	14	(	(	PUNCT
ftr-400	913	15	1981	1981	NUM
ftr-400	913	16	)	)	PUNCT
ftr-400	913	17	(	(	PUNCT
ftr-400	913	18	citing	cite	VERB
ftr-400	913	19	hemphill	hemphill	PROPN
ftr-400	913	20	v.	v.	PROPN
ftr-400	913	21	orloff	orloff	PROPN
ftr-400	913	22	,	,	PUNCT
ftr-400	913	23	277	277	NUM
ftr-400	913	24	u.s	u.s	PROPN
ftr-400	913	25	.	.	PROPN
ftr-400	913	26	537	537	NUM
ftr-400	913	27	,	,	PUNCT
ftr-400	913	28	548	548	NUM
ftr-400	913	29	-	-	SYM
ftr-400	913	30	50	50	NUM
ftr-400	913	31	(	(	PUNCT
ftr-400	913	32	1928	1928	NUM
ftr-400	913	33	)	)	PUNCT
ftr-400	913	34	)	)	PUNCT
ftr-400	913	35	(	(	PUNCT
ftr-400	913	36	noting	note	VERB
ftr-400	913	37	that	that	SCONJ
ftr-400	913	38	the	the	DET
ftr-400	913	39	privileges	privilege	NOUN
ftr-400	913	40	and	and	CCONJ
ftr-400	913	41	immunities	immunity	NOUN
ftr-400	913	42	clause	clause	NOUN
ftr-400	913	43	does	do	AUX
ftr-400	913	44	not	not	PART
ftr-400	913	45	protect	protect	VERB
ftr-400	913	46	corporations	corporation	NOUN
ftr-400	913	47	)	)	PUNCT
ftr-400	913	48	;	;	PUNCT
ftr-400	913	49	blake	blake	PROPN
ftr-400	913	50	v.	v.	PROPN
ftr-400	913	51	mcclung	mcclung	PROPN
ftr-400	913	52	,	,	PUNCT
ftr-400	913	53	172	172	NUM
ftr-400	913	54	u.s	u.s	PROPN
ftr-400	913	55	.	.	PROPN
ftr-400	913	56	239	239	NUM
ftr-400	913	57	(	(	PUNCT
ftr-400	913	58	1898	1898	NUM
ftr-400	913	59	)	)	PUNCT
ftr-400	913	60	;	;	PUNCT
ftr-400	913	61	paul	paul	PROPN
ftr-400	913	62	v.	v.	PROPN
ftr-400	913	63	virginia	virginia	PROPN
ftr-400	913	64	,	,	PUNCT
ftr-400	913	65	75	75	NUM
ftr-400	913	66	u.s	u.s	PROPN
ftr-400	913	67	.	.	PROPN
ftr-400	913	68	(	(	PUNCT
ftr-400	913	69	8	8	NUM
ftr-400	913	70	wall	wall	NOUN
ftr-400	913	71	.	.	PUNCT
ftr-400	913	72	)	)	PUNCT
ftr-400	914	1	168	168	NUM
ftr-400	914	2	,	,	PUNCT
ftr-400	914	3	177	177	NUM
ftr-400	914	4	-	-	SYM
ftr-400	914	5	78	78	NUM
ftr-400	914	6	(	(	PUNCT
ftr-400	914	7	1868	1868	NUM
ftr-400	914	8	)	)	PUNCT
ftr-400	914	9	.	.	PUNCT
ftr-400	915	1	189	189	NUM
ftr-400	915	2	.	.	PUNCT
ftr-400	916	1	see	see	VERB
ftr-400	916	2	,	,	PUNCT
ftr-400	916	3	e.g.	e.g.	ADV
ftr-400	916	4	,	,	PUNCT
ftr-400	916	5	wheeling	wheel	VERB
ftr-400	916	6	steel	steel	PROPN
ftr-400	916	7	corp	corp	PROPN
ftr-400	916	8	.	.	PROPN
ftr-400	917	1	v.	v.	PROPN
ftr-400	917	2	glander	glander	PROPN
ftr-400	917	3	,	,	PUNCT
ftr-400	917	4	337	337	NUM
ftr-400	917	5	u.s	u.s	PROPN
ftr-400	917	6	.	.	PROPN
ftr-400	917	7	562	562	NUM
ftr-400	917	8	(	(	PUNCT
ftr-400	917	9	1949	1949	NUM
ftr-400	917	10	)	)	PUNCT
ftr-400	917	11	(	(	PUNCT
ftr-400	917	12	holding	hold	VERB
ftr-400	917	13	ohio	ohio	PROPN
ftr-400	917	14	�	�	PROPN
ftr-400	917	15	s	s	PART
ftr-400	917	16	ad	ad	NOUN
ftr-400	917	17	valorem	valorem	VERB
ftr-400	917	18	tax	tax	NOUN
ftr-400	917	19	against	against	ADP
ftr-400	917	20	intangible	intangible	ADJ
ftr-400	917	21	property	property	NOUN
ftr-400	917	22	of	of	ADP
ftr-400	917	23	foreign	foreign	ADJ
ftr-400	917	24	corporations	corporation	NOUN
ftr-400	917	25	,	,	PUNCT
ftr-400	917	26	whom	whom	PRON
ftr-400	917	27	the	the	DET
ftr-400	917	28	state	state	NOUN
ftr-400	917	29	chose	choose	VERB
ftr-400	917	30	to	to	PART
ftr-400	917	31	domesticate	domesticate	VERB
ftr-400	917	32	,	,	PUNCT
ftr-400	917	33	constituted	constitute	VERB
ftr-400	917	34	unequal	unequal	ADJ
ftr-400	917	35	treatment	treatment	NOUN
ftr-400	917	36	of	of	ADP
ftr-400	917	37	corporations	corporation	NOUN
ftr-400	917	38	in	in	ADP
ftr-400	917	39	violation	violation	NOUN
ftr-400	917	40	of	of	ADP
ftr-400	917	41	the	the	DET
ftr-400	917	42	equal	equal	ADJ
ftr-400	917	43	protection	protection	NOUN
ftr-400	917	44	clause	clause	NOUN
ftr-400	917	45	)	)	PUNCT
ftr-400	917	46	.	.	PUNCT
ftr-400	918	1	see	see	VERB
ftr-400	918	2	infra	infra	NOUN
ftr-400	918	3	notes	note	VERB
ftr-400	918	4	226	226	NUM
ftr-400	918	5	-	-	SYM
ftr-400	918	6	40	40	NUM
ftr-400	918	7	and	and	CCONJ
ftr-400	918	8	accompanying	accompany	VERB
ftr-400	918	9	text	text	NOUN
ftr-400	918	10	.	.	PUNCT
ftr-400	919	1	190	190	NUM
ftr-400	919	2	.	.	PUNCT
ftr-400	920	1	see	see	VERB
ftr-400	920	2	,	,	PUNCT
ftr-400	920	3	e.g.	e.g.	ADV
ftr-400	920	4	,	,	PUNCT
ftr-400	920	5	complete	complete	ADJ
ftr-400	920	6	auto	auto	NOUN
ftr-400	920	7	transit	transit	NOUN
ftr-400	920	8	,	,	PUNCT
ftr-400	920	9	inc	inc	PROPN
ftr-400	920	10	.	.	PROPN
ftr-400	921	1	v.	v.	PROPN
ftr-400	921	2	brady	brady	PROPN
ftr-400	921	3	,	,	PUNCT
ftr-400	921	4	430	430	NUM
ftr-400	921	5	u.s	u.s	PROPN
ftr-400	921	6	.	.	PROPN
ftr-400	921	7	274	274	NUM
ftr-400	921	8	,	,	PUNCT
ftr-400	921	9	278	278	NUM
ftr-400	921	10	(	(	PUNCT
ftr-400	921	11	1977	1977	NUM
ftr-400	921	12	)	)	PUNCT
ftr-400	921	13	(	(	PUNCT
ftr-400	921	14	upholding	uphold	VERB
ftr-400	921	15	a	a	DET
ftr-400	921	16	mississippi	mississippi	NOUN
ftr-400	921	17	tax	tax	NOUN
ftr-400	921	18	on	on	ADP
ftr-400	921	19	the	the	DET
ftr-400	921	20	�	�	PROPN
ftr-400	921	21	privilege	privilege	NOUN
ftr-400	921	22	of	of	ADP
ftr-400	921	23	doing	do	VERB
ftr-400	921	24	business	business	NOUN
ftr-400	921	25	�	�	PROPN
ftr-400	921	26	thus	thus	ADV
ftr-400	921	27	unanimously	unanimously	ADV
ftr-400	921	28	rejecting	reject	VERB
ftr-400	921	29	the	the	DET
ftr-400	921	30	rule	rule	NOUN
ftr-400	921	31	that	that	SCONJ
ftr-400	921	32	this	this	DET
ftr-400	921	33	type	type	NOUN
ftr-400	921	34	of	of	ADP
ftr-400	921	35	state	state	NOUN
ftr-400	921	36	tax	tax	NOUN
ftr-400	921	37	is	be	AUX
ftr-400	921	38	per	per	ADP
ftr-400	921	39	se	se	X
ftr-400	921	40	unconstitutional	unconstitutional	ADJ
ftr-400	921	41	)	)	PUNCT
ftr-400	921	42	.	.	PUNCT
ftr-400	922	1	see	see	VERB
ftr-400	922	2	infra	infra	NOUN
ftr-400	922	3	notes	note	VERB
ftr-400	922	4	264	264	NUM
ftr-400	922	5	-	-	SYM
ftr-400	922	6	83	83	NUM
ftr-400	922	7	and	and	CCONJ
ftr-400	922	8	accompanying	accompany	VERB
ftr-400	922	9	text	text	NOUN
ftr-400	922	10	.	.	PUNCT
ftr-400	923	1	privileges	privilege	NOUN
ftr-400	923	2	and	and	CCONJ
ftr-400	923	3	immunities	immunity	NOUN
ftr-400	923	4	clause	clause	NOUN
ftr-400	923	5	of	of	ADP
ftr-400	923	6	article	article	NOUN
ftr-400	923	7	iv;185	iv;185	VERB
ftr-400	923	8	the	the	DET
ftr-400	923	9	equal	equal	ADJ
ftr-400	923	10	protection	protection	NOUN
ftr-400	923	11	clause;186	clause;186	PROPN
ftr-400	923	12	and	and	CCONJ
ftr-400	923	13	the	the	DET
ftr-400	923	14	commerce	commerce	NOUN
ftr-400	923	15	clause.187	clause.187	VERB
ftr-400	923	16	the	the	DET
ftr-400	923	17	privileges	privilege	NOUN
ftr-400	923	18	and	and	CCONJ
ftr-400	923	19	immunities	immunity	NOUN
ftr-400	923	20	clause	clause	NOUN
ftr-400	923	21	is	be	AUX
ftr-400	923	22	inapplicable	inapplicable	ADJ
ftr-400	923	23	to	to	ADP
ftr-400	923	24	corporations,188	corporations,188	PROPN
ftr-400	923	25	but	but	CCONJ
ftr-400	923	26	they	they	PRON
ftr-400	923	27	may	may	AUX
ftr-400	923	28	assert	assert	VERB
ftr-400	923	29	either	either	CCONJ
ftr-400	923	30	the	the	DET
ftr-400	923	31	equal	equal	ADJ
ftr-400	923	32	protection	protection	NOUN
ftr-400	923	33	clause189	clause189	PROPN
ftr-400	923	34	or	or	CCONJ
ftr-400	923	35	the	the	DET
ftr-400	923	36	commerce	commerce	NOUN
ftr-400	923	37	clause.190	clause.190	NOUN
ftr-400	923	38	2005	2005	NUM
ftr-400	923	39	]	]	PUNCT
ftr-400	923	40	tax	tax	NOUN
ftr-400	923	41	discrimination	discrimination	NOUN
ftr-400	923	42	79	79	NUM
ftr-400	923	43	191	191	NUM
ftr-400	923	44	.	.	PUNCT
ftr-400	924	1	when	when	SCONJ
ftr-400	924	2	analyzing	analyze	VERB
ftr-400	924	3	a	a	DET
ftr-400	924	4	state	state	NOUN
ftr-400	924	5	�	�	NOUN
ftr-400	924	6	s	s	PART
ftr-400	924	7	statutory	statutory	ADJ
ftr-400	924	8	scheme	scheme	NOUN
ftr-400	924	9	under	under	ADP
ftr-400	924	10	this	this	DET
ftr-400	924	11	clause	clause	NOUN
ftr-400	924	12	,	,	PUNCT
ftr-400	924	13	the	the	DET
ftr-400	924	14	supreme	supreme	PROPN
ftr-400	924	15	court	court	PROPN
ftr-400	924	16	has	have	AUX
ftr-400	924	17	held	hold	VERB
ftr-400	924	18	that	that	SCONJ
ftr-400	924	19	the	the	DET
ftr-400	924	20	terms	term	NOUN
ftr-400	924	21	�	�	VERB
ftr-400	924	22	citizen	citizen	PROPN
ftr-400	924	23	�	�	PROPN
ftr-400	924	24	and	and	CCONJ
ftr-400	924	25	�	�	PROPN
ftr-400	924	26	resident	resident	NOUN
ftr-400	924	27	�	�	PROPN
ftr-400	924	28	are	be	AUX
ftr-400	924	29	basically	basically	ADV
ftr-400	924	30	interchangeable	interchangeable	ADJ
ftr-400	924	31	.	.	PUNCT
ftr-400	925	1	see	see	VERB
ftr-400	925	2	travis	travis	PROPN
ftr-400	925	3	v.	v.	PROPN
ftr-400	925	4	yale	yale	PROPN
ftr-400	925	5	&	&	CCONJ
ftr-400	925	6	towne	towne	PROPN
ftr-400	925	7	mfg	mfg	PROPN
ftr-400	925	8	.	.	PROPN
ftr-400	925	9	co.	co.	PROPN
ftr-400	925	10	,	,	PUNCT
ftr-400	925	11	252	252	NUM
ftr-400	925	12	u.s	u.s	PROPN
ftr-400	925	13	.	.	PROPN
ftr-400	925	14	60	60	NUM
ftr-400	925	15	,	,	PUNCT
ftr-400	925	16	78	78	NUM
ftr-400	925	17	-	-	SYM
ftr-400	925	18	79	79	NUM
ftr-400	925	19	(	(	PUNCT
ftr-400	925	20	1920	1920	NUM
ftr-400	925	21	)	)	PUNCT
ftr-400	925	22	.	.	PUNCT
ftr-400	926	1	the	the	DET
ftr-400	926	2	court	court	NOUN
ftr-400	926	3	discussed	discuss	VERB
ftr-400	926	4	the	the	DET
ftr-400	926	5	terms	term	NOUN
ftr-400	926	6	�	�	PROPN
ftr-400	926	7	citizen	citizen	PROPN
ftr-400	926	8	�	�	PROPN
ftr-400	926	9	and	and	CCONJ
ftr-400	926	10	�	�	PROPN
ftr-400	926	11	resident	resident	PROPN
ftr-400	926	12	�	�	PROPN
ftr-400	926	13	stating	state	VERB
ftr-400	926	14	:	:	PUNCT
ftr-400	926	15	[	[	X
ftr-400	926	16	a	a	X
ftr-400	926	17	]	]	X
ftr-400	926	18	general	general	ADJ
ftr-400	926	19	taxing	tax	VERB
ftr-400	926	20	scheme	scheme	NOUN
ftr-400	926	21	.	.	PUNCT
ftr-400	926	22	.	.	PUNCT
ftr-400	927	1	.	.	PUNCT
ftr-400	928	1	if	if	SCONJ
ftr-400	928	2	it	it	PRON
ftr-400	928	3	discriminates	discriminate	VERB
ftr-400	928	4	against	against	ADP
ftr-400	928	5	all	all	DET
ftr-400	928	6	nonresidents	nonresident	NOUN
ftr-400	928	7	,	,	PUNCT
ftr-400	928	8	has	have	VERB
ftr-400	928	9	the	the	DET
ftr-400	928	10	necessary	necessary	ADJ
ftr-400	928	11	effect	effect	NOUN
ftr-400	928	12	of	of	ADP
ftr-400	928	13	including	include	VERB
ftr-400	928	14	in	in	ADP
ftr-400	928	15	the	the	DET
ftr-400	928	16	discrimination	discrimination	NOUN
ftr-400	928	17	those	those	PRON
ftr-400	928	18	who	who	PRON
ftr-400	928	19	are	be	AUX
ftr-400	928	20	citizens	citizen	NOUN
ftr-400	928	21	of	of	ADP
ftr-400	928	22	other	other	ADJ
ftr-400	928	23	states	state	NOUN
ftr-400	928	24	;	;	PUNCT
ftr-400	928	25	and	and	CCONJ
ftr-400	928	26	,	,	PUNCT
ftr-400	928	27	if	if	SCONJ
ftr-400	928	28	there	there	PRON
ftr-400	928	29	be	be	VERB
ftr-400	928	30	no	no	DET
ftr-400	928	31	reasonable	reasonable	ADJ
ftr-400	928	32	ground	ground	NOUN
ftr-400	928	33	for	for	ADP
ftr-400	928	34	the	the	DET
ftr-400	928	35	diversity	diversity	NOUN
ftr-400	928	36	of	of	ADP
ftr-400	928	37	treatment	treatment	NOUN
ftr-400	928	38	,	,	PUNCT
ftr-400	928	39	it	it	PRON
ftr-400	928	40	abridges	abridge	VERB
ftr-400	928	41	the	the	DET
ftr-400	928	42	privileges	privilege	NOUN
ftr-400	928	43	and	and	CCONJ
ftr-400	928	44	immunities	immunity	NOUN
ftr-400	928	45	to	to	ADP
ftr-400	928	46	which	which	PRON
ftr-400	928	47	such	such	ADJ
ftr-400	928	48	citizens	citizen	NOUN
ftr-400	928	49	are	be	AUX
ftr-400	928	50	entitled	entitle	VERB
ftr-400	928	51	.	.	PUNCT
ftr-400	929	1	i	i	PRON
ftr-400	929	2	d.	d.	PROPN
ftr-400	929	3	at	at	ADP
ftr-400	929	4	79	79	NUM
ftr-400	929	5	.	.	PUNCT
ftr-400	930	1	�	�	PROPN
ftr-400	930	2	the	the	DET
ftr-400	930	3	court	court	NOUN
ftr-400	930	4	has	have	AUX
ftr-400	930	5	held	hold	VERB
ftr-400	930	6	that	that	SCONJ
ftr-400	930	7	in	in	ADP
ftr-400	930	8	determining	determine	VERB
ftr-400	930	9	whether	whether	SCONJ
ftr-400	930	10	a	a	DET
ftr-400	930	11	person	person	NOUN
ftr-400	930	12	is	be	AUX
ftr-400	930	13	a	a	DET
ftr-400	930	14	citizen	citizen	NOUN
ftr-400	930	15	of	of	ADP
ftr-400	930	16	a	a	DET
ftr-400	930	17	state	state	NOUN
ftr-400	930	18	,	,	PUNCT
ftr-400	930	19	residency	residency	NOUN
ftr-400	930	20	in	in	ADP
ftr-400	930	21	the	the	DET
ftr-400	930	22	state	state	NOUN
ftr-400	930	23	is	be	AUX
ftr-400	930	24	synonymous	synonymous	ADJ
ftr-400	930	25	with	with	ADP
ftr-400	930	26	state	state	NOUN
ftr-400	930	27	citizenship	citizenship	NOUN
ftr-400	930	28	.	.	PUNCT
ftr-400	931	1	�	�	PROPN
ftr-400	931	2	erwin	erwin	PROPN
ftr-400	931	3	chemerinsky	chemerinsky	PROPN
ftr-400	931	4	,	,	PUNCT
ftr-400	931	5	constitutional	constitutional	ADJ
ftr-400	931	6	law	law	NOUN
ftr-400	931	7	:	:	PUNCT
ftr-400	931	8	principles	principle	NOUN
ftr-400	931	9	and	and	CCONJ
ftr-400	931	10	policies	policy	NOUN
ftr-400	931	11	446	446	NUM
ftr-400	931	12	(	(	PUNCT
ftr-400	931	13	2d	2d	NUM
ftr-400	931	14	ed	ed	NOUN
ftr-400	931	15	.	.	PROPN
ftr-400	931	16	2002	2002	NUM
ftr-400	931	17	)	)	PUNCT
ftr-400	932	1	(	(	PUNCT
ftr-400	932	2	citing	cite	VERB
ftr-400	932	3	united	united	PROPN
ftr-400	932	4	bldg	bldg	PROPN
ftr-400	932	5	.	.	PROPN
ftr-400	932	6	&	&	CCONJ
ftr-400	932	7	constr	constr	PROPN
ftr-400	932	8	.	.	PUNCT
ftr-400	933	1	trades	trade	VERB
ftr-400	933	2	council	council	PROPN
ftr-400	933	3	v.	v.	PROPN
ftr-400	933	4	mayor	mayor	PROPN
ftr-400	933	5	of	of	ADP
ftr-400	933	6	camden	camden	PROPN
ftr-400	933	7	,	,	PUNCT
ftr-400	933	8	465	465	NUM
ftr-400	933	9	u.s	u.s	PROPN
ftr-400	933	10	.	.	PROPN
ftr-400	933	11	208	208	NUM
ftr-400	933	12	,	,	PUNCT
ftr-400	933	13	216	216	NUM
ftr-400	933	14	(	(	PUNCT
ftr-400	933	15	1984	1984	NUM
ftr-400	933	16	)	)	PUNCT
ftr-400	933	17	)	)	PUNCT
ftr-400	933	18	.	.	PUNCT
ftr-400	934	1	192	192	NUM
ftr-400	934	2	.	.	PUNCT
ftr-400	934	3	privileges	privilege	NOUN
ftr-400	934	4	and	and	CCONJ
ftr-400	934	5	immunities	immunity	NOUN
ftr-400	934	6	clause	clause	NOUN
ftr-400	934	7	,	,	PUNCT
ftr-400	934	8	supra	supra	ADJ
ftr-400	934	9	note	note	NOUN
ftr-400	934	10	185	185	NUM
ftr-400	934	11	.	.	PUNCT
ftr-400	935	1	see	see	VERB
ftr-400	935	2	generally	generally	ADV
ftr-400	935	3	douglas	douglas	PROPN
ftr-400	935	4	laycock	laycock	PROPN
ftr-400	935	5	,	,	PUNCT
ftr-400	935	6	equal	equal	ADJ
ftr-400	935	7	citizens	citizen	NOUN
ftr-400	935	8	of	of	ADP
ftr-400	935	9	equal	equal	ADJ
ftr-400	935	10	and	and	CCONJ
ftr-400	935	11	territorial	territorial	ADJ
ftr-400	935	12	states	state	NOUN
ftr-400	935	13	:	:	PUNCT
ftr-400	935	14	the	the	DET
ftr-400	935	15	constitutional	constitutional	ADJ
ftr-400	935	16	foundations	foundation	NOUN
ftr-400	935	17	of	of	ADP
ftr-400	935	18	choice	choice	NOUN
ftr-400	935	19	of	of	ADP
ftr-400	935	20	law	law	NOUN
ftr-400	935	21	,	,	PUNCT
ftr-400	935	22	92	92	NUM
ftr-400	935	23	colum	colum	NOUN
ftr-400	935	24	.	.	PUNCT
ftr-400	936	1	l.	l.	PROPN
ftr-400	936	2	rev	rev	PROPN
ftr-400	936	3	.	.	PROPN
ftr-400	936	4	249	249	NUM
ftr-400	936	5	,	,	PUNCT
ftr-400	936	6	261	261	NUM
ftr-400	936	7	-	-	SYM
ftr-400	936	8	66	66	NUM
ftr-400	936	9	(	(	PUNCT
ftr-400	936	10	1992	1992	NUM
ftr-400	936	11	)	)	PUNCT
ftr-400	936	12	.	.	PUNCT
ftr-400	937	1	193	193	NUM
ftr-400	937	2	.	.	PUNCT
ftr-400	938	1	camden	camden	PROPN
ftr-400	938	2	,	,	PUNCT
ftr-400	938	3	465	465	NUM
ftr-400	938	4	u.s	u.s	PROPN
ftr-400	938	5	.	.	PROPN
ftr-400	938	6	at	at	ADP
ftr-400	938	7	230	230	NUM
ftr-400	938	8	(	(	PUNCT
ftr-400	938	9	blackmun	blackmun	PROPN
ftr-400	938	10	,	,	PUNCT
ftr-400	938	11	j.	j.	PROPN
ftr-400	938	12	,	,	PUNCT
ftr-400	938	13	dissenting	dissent	VERB
ftr-400	938	14	)	)	PUNCT
ftr-400	938	15	.	.	PUNCT
ftr-400	939	1	�	�	NOUN
ftr-400	939	2	citizens	citizen	NOUN
ftr-400	939	3	of	of	ADP
ftr-400	939	4	sister	sister	NOUN
ftr-400	939	5	states	state	NOUN
ftr-400	939	6	are	be	AUX
ftr-400	939	7	outsiders	outsider	NOUN
ftr-400	939	8	,	,	PUNCT
ftr-400	939	9	subject	subject	ADJ
ftr-400	939	10	to	to	ADP
ftr-400	939	11	in	in	ADP
ftr-400	939	12	-	-	PUNCT
ftr-400	939	13	group	group	NOUN
ftr-400	939	14	/	/	SYM
ftr-400	939	15	out	out	ADP
ftr-400	939	16	-	-	PUNCT
ftr-400	939	17	group	group	NOUN
ftr-400	939	18	bias	bias	NOUN
ftr-400	939	19	,	,	PUNCT
ftr-400	939	20	denied	deny	VERB
ftr-400	939	21	the	the	DET
ftr-400	939	22	right	right	NOUN
ftr-400	939	23	to	to	PART
ftr-400	939	24	vote	vote	VERB
ftr-400	939	25	,	,	PUNCT
ftr-400	939	26	which	which	PRON
ftr-400	939	27	is	be	AUX
ftr-400	939	28	the	the	DET
ftr-400	939	29	key	key	NOUN
ftr-400	939	30	to	to	ADP
ftr-400	939	31	power	power	NOUN
ftr-400	939	32	in	in	ADP
ftr-400	939	33	the	the	DET
ftr-400	939	34	political	political	ADJ
ftr-400	939	35	process	process	NOUN
ftr-400	939	36	,	,	PUNCT
ftr-400	939	37	and	and	CCONJ
ftr-400	939	38	thus	thus	ADV
ftr-400	939	39	dependent	dependent	ADJ
ftr-400	939	40	on	on	ADP
ftr-400	939	41	judicial	judicial	ADJ
ftr-400	939	42	protection	protection	NOUN
ftr-400	939	43	.	.	PUNCT
ftr-400	940	1	�	�	PROPN
ftr-400	940	2	laycock	laycock	PROPN
ftr-400	940	3	,	,	PUNCT
ftr-400	940	4	supra	supra	PROPN
ftr-400	940	5	note	note	NOUN
ftr-400	940	6	192	192	NUM
ftr-400	940	7	,	,	PUNCT
ftr-400	940	8	at	at	ADP
ftr-400	940	9	267	267	NUM
ftr-400	940	10	.	.	PUNCT
ftr-400	941	1	194	194	NUM
ftr-400	941	2	.	.	PUNCT
ftr-400	942	1	camden	camden	PROPN
ftr-400	942	2	,	,	PUNCT
ftr-400	942	3	465	465	NUM
ftr-400	942	4	u.s	u.s	PROPN
ftr-400	942	5	.	.	PROPN
ftr-400	942	6	at	at	ADP
ftr-400	942	7	230	230	NUM
ftr-400	942	8	-	-	SYM
ftr-400	942	9	31	31	NUM
ftr-400	942	10	(	(	PUNCT
ftr-400	942	11	blackman	blackman	PROPN
ftr-400	942	12	,	,	PUNCT
ftr-400	942	13	j.	j.	PROPN
ftr-400	942	14	,	,	PUNCT
ftr-400	942	15	dissenting	dissent	VERB
ftr-400	942	16	)	)	PUNCT
ftr-400	942	17	(	(	PUNCT
ftr-400	942	18	citing	cite	VERB
ftr-400	942	19	j.	j.	PROPN
ftr-400	942	20	ely	ely	PROPN
ftr-400	942	21	,	,	PUNCT
ftr-400	942	22	democracy	democracy	NOUN
ftr-400	942	23	and	and	CCONJ
ftr-400	942	24	distrust	distrust	NOUN
ftr-400	942	25	83	83	NUM
ftr-400	942	26	(	(	PUNCT
ftr-400	942	27	1983	1983	NUM
ftr-400	942	28	)	)	PUNCT
ftr-400	942	29	)	)	PUNCT
ftr-400	942	30	.	.	PUNCT
ftr-400	943	1	1	1	X
ftr-400	943	2	.	.	X
ftr-400	943	3	the	the	DET
ftr-400	943	4	privileges	privilege	NOUN
ftr-400	943	5	and	and	CCONJ
ftr-400	943	6	immunities	immunity	NOUN
ftr-400	943	7	clause	clause	VERB
ftr-400	943	8	the	the	DET
ftr-400	943	9	u.s	u.s	PROPN
ftr-400	943	10	.	.	PROPN
ftr-400	943	11	constitution	constitution	PROPN
ftr-400	943	12	explicitly	explicitly	ADV
ftr-400	943	13	limits	limit	VERB
ftr-400	943	14	a	a	DET
ftr-400	943	15	state	state	NOUN
ftr-400	943	16	�	�	NOUN
ftr-400	943	17	s	s	PART
ftr-400	943	18	power	power	NOUN
ftr-400	943	19	to	to	PART
ftr-400	943	20	discriminate	discriminate	VERB
ftr-400	943	21	against	against	ADP
ftr-400	943	22	residents	resident	NOUN
ftr-400	943	23	of	of	ADP
ftr-400	943	24	the	the	DET
ftr-400	943	25	other	other	ADJ
ftr-400	943	26	states	state	NOUN
ftr-400	943	27	through	through	ADP
ftr-400	943	28	the	the	DET
ftr-400	943	29	privileges	privilege	NOUN
ftr-400	943	30	and	and	CCONJ
ftr-400	943	31	immunities	immunity	NOUN
ftr-400	943	32	clause.191	clause.191	INTJ
ftr-400	943	33	article	article	NOUN
ftr-400	943	34	iv	iv	NUM
ftr-400	943	35	bans	ban	VERB
ftr-400	943	36	state	state	NOUN
ftr-400	943	37	discrimination	discrimination	NOUN
ftr-400	943	38	against	against	ADP
ftr-400	943	39	citizens	citizen	NOUN
ftr-400	943	40	of	of	ADP
ftr-400	943	41	other	other	ADJ
ftr-400	943	42	states	state	NOUN
ftr-400	943	43	by	by	ADP
ftr-400	943	44	providing	provide	VERB
ftr-400	943	45	that	that	DET
ftr-400	943	46	�	�	PROPN
ftr-400	943	47	[	[	X
ftr-400	943	48	t]he	t]he	ADV
ftr-400	943	49	citizens	citizen	NOUN
ftr-400	943	50	of	of	ADP
ftr-400	943	51	each	each	DET
ftr-400	943	52	state	state	NOUN
ftr-400	943	53	shall	shall	AUX
ftr-400	943	54	be	be	AUX
ftr-400	943	55	entitled	entitle	VERB
ftr-400	943	56	to	to	ADP
ftr-400	943	57	all	all	DET
ftr-400	943	58	privileges	privilege	NOUN
ftr-400	943	59	and	and	CCONJ
ftr-400	943	60	immunities	immunity	NOUN
ftr-400	943	61	of	of	ADP
ftr-400	943	62	citizens	citizen	NOUN
ftr-400	943	63	in	in	ADP
ftr-400	943	64	the	the	DET
ftr-400	943	65	several	several	ADJ
ftr-400	943	66	states.	states.	PROPN
ftr-400	943	67	�	�	PROPN
ftr-400	943	68	192	192	NUM
ftr-400	943	69	justice	justice	NOUN
ftr-400	943	70	blackmun	blackmun	NOUN
ftr-400	943	71	wrote	write	VERB
ftr-400	943	72	,	,	PUNCT
ftr-400	943	73	[	[	X
ftr-400	943	74	t]he	t]he	ADV
ftr-400	943	75	[	[	X
ftr-400	943	76	privileges	privilege	NOUN
ftr-400	943	77	and	and	CCONJ
ftr-400	943	78	immunities	immunity	NOUN
ftr-400	943	79	]	]	PUNCT
ftr-400	943	80	clause	clause	NOUN
ftr-400	943	81	has	have	AUX
ftr-400	943	82	been	be	AUX
ftr-400	943	83	a	a	DET
ftr-400	943	84	necessary	necessary	ADJ
ftr-400	943	85	limitation	limitation	NOUN
ftr-400	943	86	on	on	ADP
ftr-400	943	87	state	state	NOUN
ftr-400	943	88	autonomy	autonomy	NOUN
ftr-400	943	89	not	not	PART
ftr-400	943	90	simply	simply	ADV
ftr-400	943	91	because	because	SCONJ
ftr-400	943	92	of	of	ADP
ftr-400	943	93	the	the	DET
ftr-400	943	94	self	self	NOUN
ftr-400	943	95	-	-	PUNCT
ftr-400	943	96	interest	interest	NOUN
ftr-400	943	97	of	of	ADP
ftr-400	943	98	individual	individual	ADJ
ftr-400	943	99	states	state	NOUN
ftr-400	943	100	,	,	PUNCT
ftr-400	943	101	but	but	CCONJ
ftr-400	943	102	because	because	SCONJ
ftr-400	943	103	state	state	NOUN
ftr-400	943	104	parochialism	parochialism	NOUN
ftr-400	943	105	is	be	AUX
ftr-400	943	106	likely	likely	ADJ
ftr-400	943	107	to	to	PART
ftr-400	943	108	go	go	VERB
ftr-400	943	109	unchecked	unchecked	ADJ
ftr-400	943	110	by	by	ADP
ftr-400	943	111	state	state	NOUN
ftr-400	943	112	political	political	ADJ
ftr-400	943	113	processes	process	NOUN
ftr-400	943	114	when	when	SCONJ
ftr-400	943	115	those	those	PRON
ftr-400	943	116	who	who	PRON
ftr-400	943	117	are	be	AUX
ftr-400	943	118	disadvantaged	disadvantaged	ADJ
ftr-400	943	119	are	be	AUX
ftr-400	943	120	by	by	ADP
ftr-400	943	121	definition	definition	NOUN
ftr-400	943	122	disenfranchised	disenfranchise	VERB
ftr-400	943	123	as	as	ADP
ftr-400	943	124	well.193	well.193	NOUN
ftr-400	943	125	the	the	DET
ftr-400	943	126	clause	clause	NOUN
ftr-400	943	127	remedies	remedy	VERB
ftr-400	943	128	this	this	DET
ftr-400	943	129	breakdown	breakdown	NOUN
ftr-400	943	130	in	in	ADP
ftr-400	943	131	the	the	DET
ftr-400	943	132	representative	representative	ADJ
ftr-400	943	133	process	process	NOUN
ftr-400	943	134	by	by	ADP
ftr-400	943	135	requiring	require	VERB
ftr-400	943	136	state	state	NOUN
ftr-400	943	137	residents	resident	NOUN
ftr-400	943	138	to	to	PART
ftr-400	943	139	bear	bear	VERB
ftr-400	943	140	the	the	DET
ftr-400	943	141	same	same	ADJ
ftr-400	943	142	burdens	burden	NOUN
ftr-400	943	143	that	that	SCONJ
ftr-400	943	144	they	they	PRON
ftr-400	943	145	choose	choose	VERB
ftr-400	943	146	to	to	PART
ftr-400	943	147	place	place	VERB
ftr-400	943	148	on	on	ADP
ftr-400	943	149	outsiders	outsider	NOUN
ftr-400	943	150	�	�	VERB
ftr-400	943	151	by	by	ADP
ftr-400	943	152	constitutionally	constitutionally	ADV
ftr-400	943	153	tying	tie	VERB
ftr-400	943	154	the	the	DET
ftr-400	943	155	fate	fate	NOUN
ftr-400	943	156	of	of	ADP
ftr-400	943	157	nonresidents	nonresident	NOUN
ftr-400	943	158	to	to	ADP
ftr-400	943	159	those	those	PRON
ftr-400	943	160	possessing	possess	VERB
ftr-400	943	161	political	political	ADJ
ftr-400	943	162	power	power	NOUN
ftr-400	943	163	,	,	PUNCT
ftr-400	943	164	the	the	DET
ftr-400	943	165	framers	framer	NOUN
ftr-400	943	166	insured	insure	VERB
ftr-400	943	167	that	that	SCONJ
ftr-400	943	168	their	their	PRON
ftr-400	943	169	interests	interest	NOUN
ftr-400	943	170	would	would	AUX
ftr-400	943	171	be	be	AUX
ftr-400	943	172	well	well	ADV
ftr-400	943	173	looked	look	VERB
ftr-400	943	174	after.	after.	PROPN
ftr-400	943	175	�	�	PROPN
ftr-400	943	176	194	194	NUM
ftr-400	943	177	80	80	NUM
ftr-400	943	178	florida	florida	PROPN
ftr-400	943	179	tax	tax	NOUN
ftr-400	943	180	review	review	NOUN
ftr-400	944	1	[	[	X
ftr-400	944	2	vol.7:2	vol.7:2	NOUN
ftr-400	944	3	195	195	NUM
ftr-400	944	4	.	.	PUNCT
ftr-400	945	1	shaffer	shaffer	PROPN
ftr-400	945	2	v.	v.	PROPN
ftr-400	945	3	carter	carter	PROPN
ftr-400	945	4	,	,	PUNCT
ftr-400	945	5	252	252	NUM
ftr-400	945	6	u.s	u.s	PROPN
ftr-400	945	7	.	.	PROPN
ftr-400	945	8	37	37	NUM
ftr-400	945	9	,	,	PUNCT
ftr-400	945	10	49	49	NUM
ftr-400	945	11	(	(	PUNCT
ftr-400	945	12	1920	1920	NUM
ftr-400	945	13	)	)	PUNCT
ftr-400	945	14	.	.	PUNCT
ftr-400	946	1	196	196	NUM
ftr-400	946	2	.	.	PUNCT
ftr-400	947	1	i	i	PRON
ftr-400	947	2	d.	d.	PROPN
ftr-400	947	3	at	at	ADP
ftr-400	947	4	52	52	NUM
ftr-400	947	5	-	-	SYM
ftr-400	947	6	53	53	NUM
ftr-400	947	7	.	.	PUNCT
ftr-400	947	8	197	197	NUM
ftr-400	947	9	.	.	PUNCT
ftr-400	948	1	i	i	PRON
ftr-400	948	2	d.	d.	PROPN
ftr-400	948	3	at	at	ADP
ftr-400	948	4	57	57	NUM
ftr-400	948	5	.	.	PUNCT
ftr-400	948	6	198	198	NUM
ftr-400	948	7	.	.	PUNCT
ftr-400	949	1	i	i	PRON
ftr-400	949	2	d.	d.	PROPN
ftr-400	949	3	199	199	NUM
ftr-400	949	4	.	.	PUNCT
ftr-400	950	1	travis	travis	PROPN
ftr-400	950	2	v.	v.	PROPN
ftr-400	950	3	yale	yale	PROPN
ftr-400	950	4	&	&	CCONJ
ftr-400	950	5	towne	towne	PROPN
ftr-400	950	6	mfg	mfg	PROPN
ftr-400	950	7	.	.	PROPN
ftr-400	950	8	co.	co.	PROPN
ftr-400	950	9	,	,	PUNCT
ftr-400	950	10	252	252	NUM
ftr-400	950	11	u.s	u.s	PROPN
ftr-400	950	12	.	.	PROPN
ftr-400	950	13	60	60	NUM
ftr-400	950	14	,	,	PUNCT
ftr-400	950	15	80	80	NUM
ftr-400	950	16	-	-	SYM
ftr-400	950	17	81	81	NUM
ftr-400	950	18	(	(	PUNCT
ftr-400	950	19	1920	1920	NUM
ftr-400	950	20	)	)	PUNCT
ftr-400	950	21	.	.	PUNCT
ftr-400	951	1	200	200	NUM
ftr-400	951	2	.	.	PUNCT
ftr-400	952	1	i	i	PRON
ftr-400	952	2	d.	d.	PROPN
ftr-400	952	3	at	at	ADP
ftr-400	952	4	81	81	NUM
ftr-400	952	5	.	.	PUNCT
ftr-400	952	6	201	201	NUM
ftr-400	952	7	.	.	PUNCT
ftr-400	953	1	see	see	VERB
ftr-400	953	2	walter	walter	PROPN
ftr-400	953	3	hellerstein	hellerstein	PROPN
ftr-400	953	4	,	,	PUNCT
ftr-400	953	5	some	some	DET
ftr-400	953	6	reflections	reflection	NOUN
ftr-400	953	7	on	on	ADP
ftr-400	953	8	the	the	DET
ftr-400	953	9	state	state	NOUN
ftr-400	953	10	taxation	taxation	NOUN
ftr-400	953	11	of	of	ADP
ftr-400	953	12	a	a	DET
ftr-400	953	13	nonresident	nonresident	ADJ
ftr-400	953	14	�	�	NOUN
ftr-400	953	15	s	s	PART
ftr-400	953	16	personal	personal	ADJ
ftr-400	953	17	income	income	NOUN
ftr-400	953	18	,	,	PUNCT
ftr-400	953	19	72	72	NUM
ftr-400	953	20	mich	mich	X
ftr-400	953	21	.	.	PUNCT
ftr-400	954	1	l.	l.	PROPN
ftr-400	954	2	rev	rev	PROPN
ftr-400	954	3	.	.	PROPN
ftr-400	954	4	1309	1309	NUM
ftr-400	954	5	,	,	PUNCT
ftr-400	954	6	1342	1342	NUM
ftr-400	954	7	(	(	PUNCT
ftr-400	954	8	1974	1974	NUM
ftr-400	954	9	)	)	PUNCT
ftr-400	954	10	.	.	PUNCT
ftr-400	955	1	in	in	ADP
ftr-400	955	2	1920	1920	NUM
ftr-400	955	3	,	,	PUNCT
ftr-400	955	4	the	the	DET
ftr-400	955	5	supreme	supreme	PROPN
ftr-400	955	6	court	court	PROPN
ftr-400	955	7	had	have	VERB
ftr-400	955	8	to	to	PART
ftr-400	955	9	decide	decide	VERB
ftr-400	955	10	whether	whether	SCONJ
ftr-400	955	11	a	a	DET
ftr-400	955	12	state	state	NOUN
ftr-400	955	13	had	have	VERB
ftr-400	955	14	the	the	DET
ftr-400	955	15	right	right	NOUN
ftr-400	955	16	to	to	PART
ftr-400	955	17	tax	tax	VERB
ftr-400	955	18	any	any	DET
ftr-400	955	19	part	part	NOUN
ftr-400	955	20	of	of	ADP
ftr-400	955	21	a	a	DET
ftr-400	955	22	nonresident	nonresident	ADJ
ftr-400	955	23	�	�	NOUN
ftr-400	955	24	s	s	PART
ftr-400	955	25	income	income	NOUN
ftr-400	955	26	when	when	SCONJ
ftr-400	955	27	an	an	DET
ftr-400	955	28	illinois	illinois	PROPN
ftr-400	955	29	resident	resident	NOUN
ftr-400	955	30	challenged	challenge	VERB
ftr-400	955	31	oklahoma	oklahoma	PROPN
ftr-400	955	32	�	�	PROPN
ftr-400	955	33	s	s	PART
ftr-400	955	34	power	power	NOUN
ftr-400	955	35	to	to	PART
ftr-400	955	36	tax	tax	VERB
ftr-400	955	37	him	he	PRON
ftr-400	955	38	on	on	ADP
ftr-400	955	39	more	more	ADJ
ftr-400	955	40	than	than	ADP
ftr-400	955	41	a	a	DET
ftr-400	955	42	million	million	NUM
ftr-400	955	43	and	and	CCONJ
ftr-400	955	44	a	a	DET
ftr-400	955	45	half	half	NOUN
ftr-400	955	46	dollars	dollar	NOUN
ftr-400	955	47	from	from	ADP
ftr-400	955	48	his	his	PRON
ftr-400	955	49	oklahoma	oklahoma	PROPN
ftr-400	955	50	oil	oil	NOUN
ftr-400	955	51	business	business	NOUN
ftr-400	955	52	holdings.195	holdings.195	PROPN
ftr-400	955	53	as	as	ADV
ftr-400	955	54	long	long	ADV
ftr-400	955	55	as	as	SCONJ
ftr-400	955	56	the	the	DET
ftr-400	955	57	taxes	taxis	NOUN
ftr-400	955	58	on	on	ADP
ftr-400	955	59	nonresidents	nonresident	NOUN
ftr-400	955	60	were	be	AUX
ftr-400	955	61	not	not	PART
ftr-400	955	62	�	�	X
ftr-400	955	63	more	more	ADV
ftr-400	955	64	onerous	onerous	ADJ
ftr-400	955	65	in	in	ADP
ftr-400	955	66	effect	effect	NOUN
ftr-400	955	67	�	�	PROPN
ftr-400	955	68	than	than	ADP
ftr-400	955	69	the	the	DET
ftr-400	955	70	taxes	taxis	NOUN
ftr-400	955	71	imposed	impose	VERB
ftr-400	955	72	on	on	ADP
ftr-400	955	73	similarly	similarly	ADV
ftr-400	955	74	situated	situated	ADJ
ftr-400	955	75	residents	resident	NOUN
ftr-400	955	76	,	,	PUNCT
ftr-400	955	77	the	the	DET
ftr-400	955	78	court	court	NOUN
ftr-400	955	79	held	hold	VERB
ftr-400	955	80	that	that	SCONJ
ftr-400	955	81	oklahoma	oklahoma	PROPN
ftr-400	955	82	could	could	AUX
ftr-400	955	83	tax	tax	VERB
ftr-400	955	84	nonresidents	nonresident	NOUN
ftr-400	955	85	on	on	ADP
ftr-400	955	86	income	income	NOUN
ftr-400	955	87	earned	earn	VERB
ftr-400	955	88	within	within	ADP
ftr-400	955	89	the	the	DET
ftr-400	955	90	state.196	state.196	NOUN
ftr-400	955	91	the	the	DET
ftr-400	955	92	appellant	appellant	NOUN
ftr-400	955	93	claimed	claim	VERB
ftr-400	955	94	a	a	DET
ftr-400	955	95	further	further	ADJ
ftr-400	955	96	violation	violation	NOUN
ftr-400	955	97	of	of	ADP
ftr-400	955	98	the	the	DET
ftr-400	955	99	privileges	privilege	NOUN
ftr-400	955	100	and	and	CCONJ
ftr-400	955	101	immunities	immunity	NOUN
ftr-400	955	102	and	and	CCONJ
ftr-400	955	103	equal	equal	ADJ
ftr-400	955	104	protection	protection	NOUN
ftr-400	955	105	clauses	clause	NOUN
ftr-400	955	106	because	because	SCONJ
ftr-400	955	107	the	the	DET
ftr-400	955	108	oklahoma	oklahoma	PROPN
ftr-400	955	109	statute	statute	PROPN
ftr-400	955	110	denied	deny	VERB
ftr-400	955	111	nonresidents	nonresident	VERB
ftr-400	955	112	a	a	DET
ftr-400	955	113	deduction	deduction	NOUN
ftr-400	955	114	for	for	ADP
ftr-400	955	115	losses	loss	NOUN
ftr-400	955	116	except	except	SCONJ
ftr-400	955	117	those	those	PRON
ftr-400	955	118	incurred	incur	VERB
ftr-400	955	119	within	within	ADP
ftr-400	955	120	the	the	DET
ftr-400	955	121	state.197	state.197	NOUN
ftr-400	955	122	the	the	DET
ftr-400	955	123	court	court	NOUN
ftr-400	955	124	held	hold	VERB
ftr-400	955	125	that	that	SCONJ
ftr-400	955	126	there	there	PRON
ftr-400	955	127	was	be	VERB
ftr-400	955	128	no	no	DET
ftr-400	955	129	obligation	obligation	NOUN
ftr-400	955	130	to	to	PART
ftr-400	955	131	allow	allow	VERB
ftr-400	955	132	a	a	DET
ftr-400	955	133	deduction	deduction	NOUN
ftr-400	955	134	for	for	ADP
ftr-400	955	135	losses	loss	NOUN
ftr-400	955	136	elsewhere	elsewhere	ADV
ftr-400	955	137	incurred	incur	VERB
ftr-400	955	138	as	as	ADP
ftr-400	955	139	the	the	DET
ftr-400	955	140	tax	tax	NOUN
ftr-400	955	141	on	on	ADP
ftr-400	955	142	nonresidents	nonresident	NOUN
ftr-400	955	143	was	be	AUX
ftr-400	955	144	only	only	ADV
ftr-400	955	145	on	on	ADP
ftr-400	955	146	income	income	NOUN
ftr-400	955	147	derived	derive	VERB
ftr-400	955	148	from	from	ADP
ftr-400	955	149	sources	source	NOUN
ftr-400	955	150	within	within	ADP
ftr-400	955	151	the	the	DET
ftr-400	955	152	state.198	state.198	NOUN
ftr-400	955	153	the	the	DET
ftr-400	955	154	travis	travis	PROPN
ftr-400	955	155	case	case	NOUN
ftr-400	955	156	,	,	PUNCT
ftr-400	955	157	decided	decide	VERB
ftr-400	955	158	the	the	DET
ftr-400	955	159	same	same	ADJ
ftr-400	955	160	day	day	NOUN
ftr-400	955	161	,	,	PUNCT
ftr-400	955	162	held	hold	VERB
ftr-400	955	163	that	that	SCONJ
ftr-400	955	164	the	the	DET
ftr-400	955	165	privileges	privilege	NOUN
ftr-400	955	166	and	and	CCONJ
ftr-400	955	167	immunities	immunity	NOUN
ftr-400	955	168	clause	clause	NOUN
ftr-400	955	169	prohibited	prohibit	VERB
ftr-400	955	170	the	the	DET
ftr-400	955	171	complete	complete	ADJ
ftr-400	955	172	denial	denial	NOUN
ftr-400	955	173	of	of	ADP
ftr-400	955	174	personal	personal	ADJ
ftr-400	955	175	exemptions	exemption	NOUN
ftr-400	955	176	to	to	ADP
ftr-400	955	177	nonresidents	nonresident	NOUN
ftr-400	955	178	even	even	ADV
ftr-400	955	179	though	though	SCONJ
ftr-400	955	180	new	new	PROPN
ftr-400	955	181	york	york	PROPN
ftr-400	955	182	law	law	PROPN
ftr-400	955	183	provided	provide	VERB
ftr-400	955	184	a	a	DET
ftr-400	955	185	corresponding	corresponding	ADJ
ftr-400	955	186	credit	credit	NOUN
ftr-400	955	187	against	against	ADP
ftr-400	955	188	new	new	PROPN
ftr-400	955	189	york	york	PROPN
ftr-400	955	190	taxes	taxis	NOUN
ftr-400	955	191	if	if	SCONJ
ftr-400	955	192	they	they	PRON
ftr-400	955	193	paid	pay	VERB
ftr-400	955	194	resident	resident	ADJ
ftr-400	955	195	income	income	NOUN
ftr-400	955	196	taxes	taxis	NOUN
ftr-400	955	197	in	in	ADP
ftr-400	955	198	a	a	DET
ftr-400	955	199	state	state	NOUN
ftr-400	955	200	that	that	PRON
ftr-400	955	201	allowed	allow	VERB
ftr-400	955	202	such	such	DET
ftr-400	955	203	a	a	DET
ftr-400	955	204	credit	credit	NOUN
ftr-400	955	205	to	to	ADP
ftr-400	955	206	new	new	PROPN
ftr-400	955	207	york	york	PROPN
ftr-400	955	208	residents.199	residents.199	VERB
ftr-400	955	209	the	the	DET
ftr-400	955	210	denial	denial	NOUN
ftr-400	955	211	of	of	ADP
ftr-400	955	212	the	the	DET
ftr-400	955	213	exemption	exemption	NOUN
ftr-400	955	214	was	be	AUX
ftr-400	955	215	also	also	ADV
ftr-400	955	216	not	not	PART
ftr-400	955	217	justified	justify	VERB
ftr-400	955	218	by	by	ADP
ftr-400	955	219	the	the	DET
ftr-400	955	220	theory	theory	NOUN
ftr-400	955	221	that	that	SCONJ
ftr-400	955	222	nonresidents	nonresident	NOUN
ftr-400	955	223	have	have	AUX
ftr-400	955	224	untaxed	untaxed	ADJ
ftr-400	955	225	income	income	NOUN
ftr-400	955	226	derived	derive	VERB
ftr-400	955	227	from	from	ADP
ftr-400	955	228	sources	source	NOUN
ftr-400	955	229	in	in	ADP
ftr-400	955	230	their	their	PRON
ftr-400	955	231	home	home	NOUN
ftr-400	955	232	states	state	NOUN
ftr-400	955	233	or	or	CCONJ
ftr-400	955	234	elsewhere	elsewhere	ADV
ftr-400	955	235	.	.	PUNCT
ftr-400	955	236	.	.	PUNCT
ftr-400	955	237	.	.	PUNCT
ftr-400	956	1	corresponding	correspond	VERB
ftr-400	956	2	to	to	ADP
ftr-400	956	3	the	the	DET
ftr-400	956	4	amount	amount	NOUN
ftr-400	956	5	upon	upon	SCONJ
ftr-400	956	6	which	which	PRON
ftr-400	956	7	residents	resident	NOUN
ftr-400	956	8	of	of	ADP
ftr-400	956	9	that	that	DET
ftr-400	956	10	state	state	NOUN
ftr-400	956	11	are	be	AUX
ftr-400	956	12	exempt	exempt	ADJ
ftr-400	956	13	from	from	ADP
ftr-400	956	14	taxation	taxation	NOUN
ftr-400	956	15	.	.	PUNCT
ftr-400	956	16	.	.	PUNCT
ftr-400	957	1	.	.	PUNCT
ftr-400	958	1	[	[	X
ftr-400	958	2	because	because	SCONJ
ftr-400	958	3	]	]	PUNCT
ftr-400	958	4	the	the	DET
ftr-400	958	5	discrimination	discrimination	NOUN
ftr-400	958	6	is	be	AUX
ftr-400	958	7	not	not	PART
ftr-400	958	8	conditioned	condition	VERB
ftr-400	958	9	upon	upon	SCONJ
ftr-400	958	10	the	the	DET
ftr-400	958	11	existence	existence	NOUN
ftr-400	958	12	of	of	ADP
ftr-400	958	13	such	such	ADJ
ftr-400	958	14	untaxed	untaxed	ADJ
ftr-400	958	15	income	income	NOUN
ftr-400	958	16	;	;	PUNCT
ftr-400	958	17	and	and	CCONJ
ftr-400	958	18	it	it	PRON
ftr-400	958	19	would	would	AUX
ftr-400	958	20	be	be	AUX
ftr-400	958	21	rash	rash	ADJ
ftr-400	958	22	to	to	PART
ftr-400	958	23	assume	assume	VERB
ftr-400	958	24	that	that	SCONJ
ftr-400	958	25	nonresidents	nonresident	NOUN
ftr-400	958	26	taxable	taxable	ADJ
ftr-400	958	27	in	in	ADP
ftr-400	958	28	new	new	PROPN
ftr-400	958	29	york	york	PROPN
ftr-400	958	30	under	under	ADP
ftr-400	958	31	this	this	DET
ftr-400	958	32	law	law	NOUN
ftr-400	958	33	,	,	PUNCT
ftr-400	958	34	as	as	ADP
ftr-400	958	35	a	a	DET
ftr-400	958	36	class	class	NOUN
ftr-400	958	37	,	,	PUNCT
ftr-400	958	38	are	be	AUX
ftr-400	958	39	receiving	receive	VERB
ftr-400	958	40	additional	additional	ADJ
ftr-400	958	41	income	income	NOUN
ftr-400	958	42	from	from	ADP
ftr-400	958	43	outside	outside	ADJ
ftr-400	958	44	sources	source	NOUN
ftr-400	958	45	equivalent	equivalent	ADJ
ftr-400	958	46	to	to	ADP
ftr-400	958	47	the	the	DET
ftr-400	958	48	amount	amount	NOUN
ftr-400	958	49	of	of	ADP
ftr-400	958	50	the	the	DET
ftr-400	958	51	exemptions	exemption	NOUN
ftr-400	958	52	that	that	PRON
ftr-400	958	53	are	be	AUX
ftr-400	958	54	accorded	accord	VERB
ftr-400	958	55	to	to	ADP
ftr-400	958	56	citizens	citizen	NOUN
ftr-400	958	57	of	of	ADP
ftr-400	958	58	new	new	PROPN
ftr-400	958	59	york	york	PROPN
ftr-400	958	60	and	and	CCONJ
ftr-400	958	61	denied	deny	VERB
ftr-400	958	62	to	to	ADP
ftr-400	958	63	them.200	them.200	PRON
ftr-400	958	64	unfortunately	unfortunately	ADV
ftr-400	958	65	,	,	PUNCT
ftr-400	958	66	the	the	DET
ftr-400	958	67	travis	travis	PROPN
ftr-400	958	68	case	case	NOUN
ftr-400	958	69	left	leave	VERB
ftr-400	958	70	many	many	ADJ
ftr-400	958	71	unanswered	unanswered	ADJ
ftr-400	958	72	questions	question	NOUN
ftr-400	958	73	regarding	regard	VERB
ftr-400	958	74	the	the	DET
ftr-400	958	75	implementation	implementation	NOUN
ftr-400	958	76	of	of	ADP
ftr-400	958	77	this	this	DET
ftr-400	958	78	rule.201	rule.201	NOUN
ftr-400	958	79	subsequent	subsequent	ADJ
ftr-400	958	80	courts	court	NOUN
ftr-400	958	81	have	have	AUX
ftr-400	958	82	had	have	VERB
ftr-400	958	83	difficulties	difficulty	NOUN
ftr-400	958	84	interpreting	interpret	VERB
ftr-400	958	85	both	both	CCONJ
ftr-400	958	86	the	the	DET
ftr-400	958	87	shaffer	shaffer	NOUN
ftr-400	958	88	and	and	CCONJ
ftr-400	958	89	travis	travis	PROPN
ftr-400	958	90	decisions	decision	NOUN
ftr-400	958	91	,	,	PUNCT
ftr-400	958	92	resulting	result	VERB
ftr-400	958	93	in	in	ADP
ftr-400	958	94	confused	confused	ADJ
ftr-400	958	95	and	and	CCONJ
ftr-400	958	96	inconsistent	inconsistent	ADJ
ftr-400	958	97	decisions	decision	NOUN
ftr-400	958	98	regarding	regard	VERB
ftr-400	958	99	the	the	DET
ftr-400	958	100	allowance	allowance	NOUN
ftr-400	958	101	of	of	ADP
ftr-400	958	102	exemptions	exemption	NOUN
ftr-400	958	103	,	,	PUNCT
ftr-400	958	104	deductions	deduction	NOUN
ftr-400	958	105	,	,	PUNCT
ftr-400	958	106	and	and	CCONJ
ftr-400	958	107	credits	credit	NOUN
ftr-400	958	108	to	to	ADP
ftr-400	958	109	2005	2005	NUM
ftr-400	958	110	]	]	PUNCT
ftr-400	958	111	tax	tax	NOUN
ftr-400	958	112	discrimination	discrimination	NOUN
ftr-400	958	113	81	81	NUM
ftr-400	958	114	202	202	NUM
ftr-400	958	115	.	.	PUNCT
ftr-400	959	1	i	i	PRON
ftr-400	959	2	d.	d.	PROPN
ftr-400	959	3	see	see	VERB
ftr-400	959	4	,	,	PUNCT
ftr-400	959	5	e.g.	e.g.	ADV
ftr-400	959	6	,	,	PUNCT
ftr-400	959	7	goodwin	goodwin	PROPN
ftr-400	959	8	v.	v.	PROPN
ftr-400	959	9	state	state	PROPN
ftr-400	959	10	tax	tax	NOUN
ftr-400	959	11	comm	comm	NOUN
ftr-400	959	12	�	�	PROPN
ftr-400	959	13	r	r	NOUN
ftr-400	959	14	,	,	PUNCT
ftr-400	959	15	146	146	NUM
ftr-400	959	16	n.y.s.2d	n.y.s.2d	NUM
ftr-400	959	17	172	172	NUM
ftr-400	959	18	(	(	PUNCT
ftr-400	959	19	n.y	n.y	PROPN
ftr-400	959	20	.	.	PROPN
ftr-400	959	21	app	app	PROPN
ftr-400	959	22	.	.	PUNCT
ftr-400	960	1	div	div	PROPN
ftr-400	960	2	.	.	PROPN
ftr-400	960	3	1955	1955	NUM
ftr-400	960	4	)	)	PUNCT
ftr-400	960	5	,	,	PUNCT
ftr-400	960	6	aff	aff	PROPN
ftr-400	960	7	�	�	PROPN
ftr-400	960	8	d	d	PROPN
ftr-400	960	9	,	,	PUNCT
ftr-400	960	10	133	133	NUM
ftr-400	960	11	n.e.2d	n.e.2d	NOUN
ftr-400	960	12	711	711	NUM
ftr-400	960	13	(	(	PUNCT
ftr-400	960	14	n.y	n.y	PROPN
ftr-400	960	15	.	.	PROPN
ftr-400	960	16	1956	1956	NUM
ftr-400	960	17	)	)	PUNCT
ftr-400	960	18	,	,	PUNCT
ftr-400	960	19	cert	cert	PROPN
ftr-400	960	20	.	.	PUNCT
ftr-400	960	21	denied	deny	VERB
ftr-400	960	22	,	,	PUNCT
ftr-400	960	23	352	352	NUM
ftr-400	960	24	u.s	u.s	PROPN
ftr-400	960	25	.	.	PROPN
ftr-400	960	26	805	805	NUM
ftr-400	960	27	(	(	PUNCT
ftr-400	960	28	1956	1956	NUM
ftr-400	960	29	)	)	PUNCT
ftr-400	960	30	(	(	PUNCT
ftr-400	960	31	holding	hold	VERB
ftr-400	960	32	as	as	ADP
ftr-400	960	33	constitutional	constitutional	ADJ
ftr-400	960	34	a	a	DET
ftr-400	960	35	new	new	PROPN
ftr-400	960	36	york	york	PROPN
ftr-400	960	37	statute	statute	NOUN
ftr-400	960	38	that	that	PRON
ftr-400	960	39	denied	deny	VERB
ftr-400	960	40	a	a	DET
ftr-400	960	41	new	new	PROPN
ftr-400	960	42	jersey	jersey	PROPN
ftr-400	960	43	resident	resident	NOUN
ftr-400	960	44	,	,	PUNCT
ftr-400	960	45	who	who	PRON
ftr-400	960	46	derived	derive	VERB
ftr-400	960	47	all	all	PRON
ftr-400	960	48	of	of	ADP
ftr-400	960	49	his	his	PRON
ftr-400	960	50	income	income	NOUN
ftr-400	960	51	from	from	ADP
ftr-400	960	52	new	new	PROPN
ftr-400	960	53	york	york	PROPN
ftr-400	960	54	,	,	PUNCT
ftr-400	960	55	any	any	DET
ftr-400	960	56	deductions	deduction	NOUN
ftr-400	960	57	such	such	ADJ
ftr-400	960	58	as	as	ADP
ftr-400	960	59	real	real	ADJ
ftr-400	960	60	estate	estate	NOUN
ftr-400	960	61	taxes	taxis	NOUN
ftr-400	960	62	and	and	CCONJ
ftr-400	960	63	mortgage	mortgage	NOUN
ftr-400	960	64	interest	interest	NOUN
ftr-400	960	65	paid	pay	VERB
ftr-400	960	66	in	in	ADP
ftr-400	960	67	connection	connection	NOUN
ftr-400	960	68	with	with	ADP
ftr-400	960	69	his	his	PRON
ftr-400	960	70	residence	residence	NOUN
ftr-400	960	71	in	in	ADP
ftr-400	960	72	new	new	PROPN
ftr-400	960	73	jersey	jersey	PROPN
ftr-400	960	74	)	)	PUNCT
ftr-400	960	75	;	;	PUNCT
ftr-400	960	76	berry	berry	VERB
ftr-400	960	77	v.	v.	ADP
ftr-400	960	78	state	state	NOUN
ftr-400	960	79	tax	tax	NOUN
ftr-400	960	80	comm	comm	NOUN
ftr-400	960	81	�	�	PROPN
ftr-400	960	82	n	n	NUM
ftr-400	960	83	,	,	PUNCT
ftr-400	960	84	397	397	NUM
ftr-400	960	85	p.2d	p.2d	SYM
ftr-400	960	86	780	780	NUM
ftr-400	960	87	(	(	PUNCT
ftr-400	960	88	or	or	CCONJ
ftr-400	960	89	.	.	PUNCT
ftr-400	960	90	1964	1964	NUM
ftr-400	960	91	)	)	PUNCT
ftr-400	960	92	(	(	PUNCT
ftr-400	960	93	holding	hold	VERB
ftr-400	960	94	that	that	SCONJ
ftr-400	960	95	a	a	DET
ftr-400	960	96	statute	statute	NOUN
ftr-400	960	97	that	that	PRON
ftr-400	960	98	restricted	restrict	VERB
ftr-400	960	99	deductions	deduction	NOUN
ftr-400	960	100	unless	unless	SCONJ
ftr-400	960	101	connected	connect	VERB
ftr-400	960	102	to	to	ADP
ftr-400	960	103	income	income	NOUN
ftr-400	960	104	arising	arise	VERB
ftr-400	960	105	from	from	ADP
ftr-400	960	106	sources	source	NOUN
ftr-400	960	107	within	within	ADP
ftr-400	960	108	oregon	oregon	PROPN
ftr-400	960	109	was	be	AUX
ftr-400	960	110	not	not	PART
ftr-400	960	111	a	a	DET
ftr-400	960	112	denial	denial	NOUN
ftr-400	960	113	of	of	ADP
ftr-400	960	114	the	the	DET
ftr-400	960	115	privileges	privilege	NOUN
ftr-400	960	116	and	and	CCONJ
ftr-400	960	117	immunities	immunity	NOUN
ftr-400	960	118	of	of	ADP
ftr-400	960	119	citizenship	citizenship	NOUN
ftr-400	960	120	because	because	SCONJ
ftr-400	960	121	the	the	DET
ftr-400	960	122	clause	clause	NOUN
ftr-400	960	123	did	do	AUX
ftr-400	960	124	not	not	PART
ftr-400	960	125	preclude	preclude	VERB
ftr-400	960	126	disparity	disparity	NOUN
ftr-400	960	127	of	of	ADP
ftr-400	960	128	treatment	treatment	NOUN
ftr-400	960	129	when	when	SCONJ
ftr-400	960	130	there	there	PRON
ftr-400	960	131	are	be	VERB
ftr-400	960	132	independent	independent	ADJ
ftr-400	960	133	reasons	reason	NOUN
ftr-400	960	134	for	for	ADP
ftr-400	960	135	it	it	PRON
ftr-400	960	136	)	)	PUNCT
ftr-400	960	137	.	.	PUNCT
ftr-400	961	1	but	but	CCONJ
ftr-400	961	2	see	see	VERB
ftr-400	961	3	spencer	spencer	PROPN
ftr-400	961	4	v.	v.	PROPN
ftr-400	961	5	s.c	s.c	PROPN
ftr-400	961	6	.	.	PROPN
ftr-400	961	7	tax	tax	PROPN
ftr-400	961	8	comm	comm	NOUN
ftr-400	961	9	�	�	PROPN
ftr-400	961	10	n	n	CCONJ
ftr-400	961	11	,	,	PUNCT
ftr-400	961	12	316	316	NUM
ftr-400	961	13	s.e.2d	s.e.2d	NUM
ftr-400	961	14	386	386	NUM
ftr-400	961	15	(	(	PUNCT
ftr-400	961	16	s.c	s.c	PROPN
ftr-400	961	17	.	.	PROPN
ftr-400	961	18	1985	1985	NUM
ftr-400	961	19	)	)	PUNCT
ftr-400	961	20	,	,	PUNCT
ftr-400	961	21	aff	aff	PROPN
ftr-400	961	22	�	�	PROPN
ftr-400	961	23	d	d	PROPN
ftr-400	961	24	,	,	PUNCT
ftr-400	961	25	471	471	NUM
ftr-400	961	26	u.s	u.s	PROPN
ftr-400	961	27	.	.	PROPN
ftr-400	961	28	82	82	NUM
ftr-400	961	29	(	(	PUNCT
ftr-400	961	30	1985	1985	NUM
ftr-400	961	31	)	)	PUNCT
ftr-400	961	32	(	(	PUNCT
ftr-400	961	33	holding	hold	VERB
ftr-400	961	34	that	that	SCONJ
ftr-400	961	35	a	a	DET
ftr-400	961	36	statute	statute	NOUN
ftr-400	961	37	that	that	PRON
ftr-400	961	38	denied	deny	VERB
ftr-400	961	39	personal	personal	ADJ
ftr-400	961	40	deductions	deduction	NOUN
ftr-400	961	41	to	to	ADP
ftr-400	961	42	nonresidents	nonresident	NOUN
ftr-400	961	43	violated	violate	VERB
ftr-400	961	44	the	the	DET
ftr-400	961	45	privileges	privilege	NOUN
ftr-400	961	46	and	and	CCONJ
ftr-400	961	47	immunities	immunity	NOUN
ftr-400	961	48	clause	clause	NOUN
ftr-400	961	49	)	)	PUNCT
ftr-400	961	50	;	;	PUNCT
ftr-400	961	51	wood	wood	NOUN
ftr-400	961	52	v.	v.	ADP
ftr-400	961	53	dep	dep	PROPN
ftr-400	961	54	�	�	PROPN
ftr-400	961	55	t	t	PROPN
ftr-400	961	56	of	of	ADP
ftr-400	961	57	revenue	revenue	NOUN
ftr-400	961	58	,	,	PUNCT
ftr-400	961	59	749	749	NUM
ftr-400	961	60	p.2d	p.2d	SYM
ftr-400	961	61	1169	1169	NUM
ftr-400	961	62	(	(	PUNCT
ftr-400	961	63	or	or	CCONJ
ftr-400	961	64	.	.	PUNCT
ftr-400	961	65	1988	1988	NUM
ftr-400	961	66	)	)	PUNCT
ftr-400	961	67	(	(	PUNCT
ftr-400	961	68	holding	hold	VERB
ftr-400	961	69	that	that	SCONJ
ftr-400	961	70	an	an	DET
ftr-400	961	71	oregon	oregon	PROPN
ftr-400	961	72	statute	statute	NOUN
ftr-400	961	73	that	that	PRON
ftr-400	961	74	denied	deny	VERB
ftr-400	961	75	a	a	DET
ftr-400	961	76	deduction	deduction	NOUN
ftr-400	961	77	for	for	ADP
ftr-400	961	78	alimony	alimony	NOUN
ftr-400	961	79	to	to	ADP
ftr-400	961	80	nonresidents	nonresident	NOUN
ftr-400	961	81	violated	violate	VERB
ftr-400	961	82	the	the	DET
ftr-400	961	83	privileges	privilege	NOUN
ftr-400	961	84	and	and	CCONJ
ftr-400	961	85	immunities	immunity	NOUN
ftr-400	961	86	clause	clause	NOUN
ftr-400	961	87	)	)	PUNCT
ftr-400	961	88	.	.	PUNCT
ftr-400	962	1	see	see	VERB
ftr-400	962	2	also	also	ADV
ftr-400	962	3	james	james	PROPN
ftr-400	962	4	michael	michael	PROPN
ftr-400	962	5	dailey	dailey	PROPN
ftr-400	962	6	,	,	PUNCT
ftr-400	962	7	case	case	NOUN
ftr-400	962	8	note	note	NOUN
ftr-400	962	9	and	and	CCONJ
ftr-400	962	10	comment	comment	NOUN
ftr-400	962	11	,	,	PUNCT
ftr-400	962	12	the	the	DET
ftr-400	962	13	thin	thin	ADJ
ftr-400	962	14	line	line	NOUN
ftr-400	962	15	between	between	ADP
ftr-400	962	16	acceptable	acceptable	ADJ
ftr-400	962	17	disparate	disparate	ADJ
ftr-400	962	18	tax	tax	NOUN
ftr-400	962	19	treatment	treatment	NOUN
ftr-400	962	20	of	of	ADP
ftr-400	962	21	nonresidents	nonresident	NOUN
ftr-400	962	22	and	and	CCONJ
ftr-400	962	23	unconstitutional	unconstitutional	ADJ
ftr-400	962	24	discrimination	discrimination	NOUN
ftr-400	962	25	under	under	ADP
ftr-400	962	26	the	the	DET
ftr-400	962	27	article	article	NOUN
ftr-400	962	28	iv	iv	NUM
ftr-400	962	29	privileges	privilege	NOUN
ftr-400	962	30	and	and	CCONJ
ftr-400	962	31	immunities	immunity	NOUN
ftr-400	962	32	clause	clause	NOUN
ftr-400	962	33	:	:	PUNCT
ftr-400	962	34	lunding	lunde	VERB
ftr-400	962	35	v.	v.	ADP
ftr-400	962	36	new	new	PROPN
ftr-400	962	37	york	york	PROPN
ftr-400	962	38	tax	tax	PROPN
ftr-400	962	39	appeals	appeal	NOUN
ftr-400	962	40	tribunal	tribunal	NOUN
ftr-400	962	41	,	,	PUNCT
ftr-400	962	42	118	118	NUM
ftr-400	962	43	s.	s.	PROPN
ftr-400	962	44	ct	ct	PROPN
ftr-400	962	45	.	.	PROPN
ftr-400	963	1	766	766	NUM
ftr-400	963	2	(	(	PUNCT
ftr-400	963	3	1998	1998	NUM
ftr-400	963	4	)	)	PUNCT
ftr-400	963	5	,	,	PUNCT
ftr-400	963	6	21	21	NUM
ftr-400	963	7	hamline	hamline	PROPN
ftr-400	963	8	l.	l.	PROPN
ftr-400	963	9	rev	rev	PROPN
ftr-400	963	10	.	.	PROPN
ftr-400	963	11	563	563	NUM
ftr-400	963	12	,	,	PUNCT
ftr-400	963	13	580	580	NUM
ftr-400	963	14	-	-	SYM
ftr-400	963	15	86	86	NUM
ftr-400	963	16	(	(	PUNCT
ftr-400	963	17	1998	1998	NUM
ftr-400	963	18	)	)	PUNCT
ftr-400	963	19	.	.	PUNCT
ftr-400	964	1	203	203	NUM
ftr-400	964	2	.	.	PUNCT
ftr-400	964	3	lunding	lunde	VERB
ftr-400	964	4	v.	v.	ADP
ftr-400	964	5	n.y	n.y	PROPN
ftr-400	964	6	.	.	PROPN
ftr-400	964	7	tax	tax	PROPN
ftr-400	964	8	app	app	PROPN
ftr-400	964	9	.	.	PUNCT
ftr-400	964	10	trib	trib	PROPN
ftr-400	964	11	.	.	PROPN
ftr-400	964	12	,	,	PUNCT
ftr-400	964	13	522	522	NUM
ftr-400	964	14	u.s	u.s	PROPN
ftr-400	964	15	.	.	PROPN
ftr-400	964	16	287	287	NUM
ftr-400	964	17	(	(	PUNCT
ftr-400	964	18	1998	1998	NUM
ftr-400	964	19	)	)	PUNCT
ftr-400	964	20	(	(	PUNCT
ftr-400	964	21	holding	hold	VERB
ftr-400	964	22	that	that	DET
ftr-400	964	23	new	new	PROPN
ftr-400	964	24	york	york	PROPN
ftr-400	964	25	state	state	PROPN
ftr-400	964	26	�	�	PROPN
ftr-400	964	27	s	s	PART
ftr-400	964	28	denial	denial	NOUN
ftr-400	964	29	of	of	ADP
ftr-400	964	30	a	a	DET
ftr-400	964	31	tax	tax	NOUN
ftr-400	964	32	deduction	deduction	NOUN
ftr-400	964	33	for	for	ADP
ftr-400	964	34	alimony	alimony	NOUN
ftr-400	964	35	payments	payment	NOUN
ftr-400	964	36	made	make	VERB
ftr-400	964	37	by	by	ADP
ftr-400	964	38	nonresidents	nonresident	NOUN
ftr-400	964	39	while	while	SCONJ
ftr-400	964	40	allowing	allow	VERB
ftr-400	964	41	such	such	ADJ
ftr-400	964	42	deduction	deduction	NOUN
ftr-400	964	43	for	for	ADP
ftr-400	964	44	residents	resident	NOUN
ftr-400	964	45	violated	violate	VERB
ftr-400	964	46	the	the	DET
ftr-400	964	47	privileges	privilege	NOUN
ftr-400	964	48	and	and	CCONJ
ftr-400	964	49	immunities	immunity	NOUN
ftr-400	964	50	clause	clause	NOUN
ftr-400	964	51	)	)	PUNCT
ftr-400	964	52	.	.	PUNCT
ftr-400	965	1	see	see	VERB
ftr-400	965	2	also	also	ADV
ftr-400	965	3	infra	infra	VERB
ftr-400	965	4	notes	note	NOUN
ftr-400	965	5	430	430	NUM
ftr-400	965	6	-	-	SYM
ftr-400	965	7	59	59	NUM
ftr-400	965	8	.	.	PUNCT
ftr-400	966	1	204	204	NUM
ftr-400	966	2	.	.	PUNCT
ftr-400	967	1	marcia	marcia	PROPN
ftr-400	967	2	coyle	coyle	PROPN
ftr-400	967	3	,	,	PUNCT
ftr-400	967	4	justices	justice	NOUN
ftr-400	967	5	eye	eye	NOUN
ftr-400	967	6	deductibility	deductibility	NOUN
ftr-400	967	7	of	of	ADP
ftr-400	967	8	alimony	alimony	NOUN
ftr-400	967	9	:	:	PUNCT
ftr-400	967	10	at	at	ADP
ftr-400	967	11	issue	issue	NOUN
ftr-400	967	12	is	be	AUX
ftr-400	967	13	a	a	DET
ftr-400	967	14	state	state	NOUN
ftr-400	967	15	�	�	NOUN
ftr-400	967	16	s	s	PART
ftr-400	967	17	power	power	NOUN
ftr-400	967	18	to	to	PART
ftr-400	967	19	tax	tax	NOUN
ftr-400	967	20	nonresidents	nonresident	NOUN
ftr-400	967	21	differently	differently	ADV
ftr-400	967	22	,	,	PUNCT
ftr-400	967	23	nat	nat	PROPN
ftr-400	967	24	�	�	PROPN
ftr-400	967	25	l	l	PROPN
ftr-400	967	26	l.j	l.j	PROPN
ftr-400	967	27	.	.	PROPN
ftr-400	967	28	,	,	PUNCT
ftr-400	967	29	nov	nov	PROPN
ftr-400	967	30	.	.	PROPN
ftr-400	967	31	17	17	NUM
ftr-400	967	32	,	,	PUNCT
ftr-400	967	33	1997	1997	NUM
ftr-400	967	34	,	,	PUNCT
ftr-400	967	35	at	at	ADP
ftr-400	967	36	b1	b1	NOUN
ftr-400	967	37	.	.	PUNCT
ftr-400	968	1	205	205	NUM
ftr-400	968	2	.	.	PUNCT
ftr-400	969	1	334	334	NUM
ftr-400	969	2	u.s	u.s	PROPN
ftr-400	969	3	.	.	PROPN
ftr-400	969	4	385	385	NUM
ftr-400	969	5	(	(	PUNCT
ftr-400	969	6	1948	1948	NUM
ftr-400	969	7	)	)	PUNCT
ftr-400	969	8	.	.	PUNCT
ftr-400	970	1	206	206	NUM
ftr-400	970	2	.	.	X
ftr-400	971	1	tribe	tribe	PROPN
ftr-400	971	2	,	,	PUNCT
ftr-400	971	3	supra	supra	PROPN
ftr-400	971	4	note	note	PROPN
ftr-400	971	5	44	44	NUM
ftr-400	971	6	,	,	PUNCT
ftr-400	971	7	§	§	PROPN
ftr-400	971	8	6	6	NUM
ftr-400	971	9	-	-	SYM
ftr-400	971	10	36	36	NUM
ftr-400	971	11	,	,	PUNCT
ftr-400	971	12	at	at	ADP
ftr-400	971	13	1250	1250	NUM
ftr-400	971	14	.	.	PUNCT
ftr-400	972	1	207	207	NUM
ftr-400	972	2	.	.	PUNCT
ftr-400	973	1	i	i	PRON
ftr-400	973	2	d.	d.	PROPN
ftr-400	973	3	§	§	PROPN
ftr-400	973	4	6	6	NUM
ftr-400	973	5	-	-	SYM
ftr-400	973	6	37	37	NUM
ftr-400	973	7	,	,	PUNCT
ftr-400	973	8	at	at	ADP
ftr-400	973	9	1256	1256	NUM
ftr-400	973	10	.	.	PUNCT
ftr-400	974	1	208	208	NUM
ftr-400	974	2	.	.	X
ftr-400	974	3	436	436	NUM
ftr-400	974	4	u.s	u.s	PROPN
ftr-400	974	5	.	.	PROPN
ftr-400	974	6	371	371	NUM
ftr-400	974	7	(	(	PUNCT
ftr-400	974	8	1978	1978	NUM
ftr-400	974	9	)	)	PUNCT
ftr-400	974	10	.	.	PUNCT
ftr-400	975	1	209	209	NUM
ftr-400	975	2	.	.	PUNCT
ftr-400	976	1	i	i	PRON
ftr-400	976	2	d.	d.	PROPN
ftr-400	976	3	at	at	ADP
ftr-400	976	4	387	387	NUM
ftr-400	976	5	.	.	PUNCT
ftr-400	976	6	see	see	VERB
ftr-400	976	7	also	also	ADV
ftr-400	976	8	tribe	tribe	VERB
ftr-400	976	9	,	,	PUNCT
ftr-400	976	10	supra	supra	PROPN
ftr-400	976	11	note	note	PROPN
ftr-400	976	12	44	44	NUM
ftr-400	976	13	,	,	PUNCT
ftr-400	976	14	§	§	PROPN
ftr-400	976	15	6	6	NUM
ftr-400	976	16	-	-	SYM
ftr-400	976	17	37	37	NUM
ftr-400	976	18	,	,	PUNCT
ftr-400	976	19	at	at	ADP
ftr-400	976	20	1257	1257	NUM
ftr-400	976	21	.	.	PUNCT
ftr-400	977	1	the	the	DET
ftr-400	977	2	dissent	dissent	NOUN
ftr-400	977	3	,	,	PUNCT
ftr-400	977	4	justice	justice	PROPN
ftr-400	977	5	brennan	brennan	PROPN
ftr-400	977	6	joined	join	VERB
ftr-400	977	7	by	by	ADP
ftr-400	977	8	justices	justice	NOUN
ftr-400	977	9	marshall	marshall	PROPN
ftr-400	977	10	and	and	CCONJ
ftr-400	977	11	white	white	ADJ
ftr-400	977	12	,	,	PUNCT
ftr-400	977	13	argued	argue	VERB
ftr-400	977	14	that	that	SCONJ
ftr-400	977	15	it	it	PRON
ftr-400	977	16	is	be	AUX
ftr-400	977	17	irrelevant	irrelevant	ADJ
ftr-400	977	18	whether	whether	SCONJ
ftr-400	977	19	a	a	DET
ftr-400	977	20	given	give	VERB
ftr-400	977	21	right	right	NOUN
ftr-400	977	22	is	be	AUX
ftr-400	977	23	deemed	deem	VERB
ftr-400	977	24	fundamental	fundamental	ADJ
ftr-400	977	25	.	.	PUNCT
ftr-400	978	1	[	[	X
ftr-400	978	2	t]he	t]he	ADJ
ftr-400	978	3	time	time	NOUN
ftr-400	978	4	has	have	AUX
ftr-400	978	5	come	come	VERB
ftr-400	978	6	to	to	PART
ftr-400	978	7	confirm	confirm	VERB
ftr-400	978	8	explicitly	explicitly	ADV
ftr-400	978	9	nonresidents.202	nonresidents.202	ADV
ftr-400	978	10	thus	thus	ADV
ftr-400	978	11	,	,	PUNCT
ftr-400	978	12	when	when	SCONJ
ftr-400	978	13	the	the	DET
ftr-400	978	14	lunding	lunde	VERB
ftr-400	978	15	case203	case203	PROPN
ftr-400	978	16	presented	present	VERB
ftr-400	978	17	itself	itself	PRON
ftr-400	978	18	,	,	PUNCT
ftr-400	978	19	commentators	commentator	NOUN
ftr-400	978	20	noted	note	VERB
ftr-400	978	21	that	that	SCONJ
ftr-400	978	22	the	the	DET
ftr-400	978	23	�	�	PROPN
ftr-400	978	24	high	high	ADJ
ftr-400	978	25	court	court	NOUN
ftr-400	978	26	�	�	PROPN
ftr-400	978	27	s	s	PART
ftr-400	978	28	prior	prior	ADJ
ftr-400	978	29	income	income	NOUN
ftr-400	978	30	tax	tax	NOUN
ftr-400	978	31	rulings	ruling	NOUN
ftr-400	978	32	.	.	PUNCT
ftr-400	978	33	.	.	PUNCT
ftr-400	978	34	.	.	PUNCT
ftr-400	979	1	offer	offer	VERB
ftr-400	979	2	no	no	DET
ftr-400	979	3	clear	clear	ADJ
ftr-400	979	4	standards	standard	NOUN
ftr-400	979	5	to	to	PART
ftr-400	979	6	apply	apply	VERB
ftr-400	979	7	to	to	ADP
ftr-400	979	8	constitutional	constitutional	ADJ
ftr-400	979	9	challenges	challenge	NOUN
ftr-400	979	10	to	to	ADP
ftr-400	979	11	state	state	VERB
ftr-400	979	12	taxes	taxis	NOUN
ftr-400	979	13	and	and	CCONJ
ftr-400	979	14	have	have	AUX
ftr-400	979	15	generally	generally	ADV
ftr-400	979	16	been	be	AUX
ftr-400	979	17	closely	closely	ADV
ftr-400	979	18	decided.	decided.	VERB
ftr-400	979	19	�	�	PROPN
ftr-400	979	20	204	204	NUM
ftr-400	979	21	toomer	toomer	NOUN
ftr-400	979	22	v.	v.	ADP
ftr-400	979	23	witsell205	witsell205	PROPN
ftr-400	979	24	marks	mark	VERB
ftr-400	979	25	the	the	DET
ftr-400	979	26	beginning	beginning	NOUN
ftr-400	979	27	of	of	ADP
ftr-400	979	28	our	our	PRON
ftr-400	979	29	modern	modern	ADJ
ftr-400	979	30	understanding	understanding	NOUN
ftr-400	979	31	of	of	ADP
ftr-400	979	32	the	the	DET
ftr-400	979	33	privileges	privilege	NOUN
ftr-400	979	34	and	and	CCONJ
ftr-400	979	35	immunities	immunity	NOUN
ftr-400	979	36	clause.206	clause.206	ADP
ftr-400	979	37	the	the	DET
ftr-400	979	38	supreme	supreme	PROPN
ftr-400	979	39	court	court	PROPN
ftr-400	979	40	shifted	shift	VERB
ftr-400	979	41	its	its	PRON
ftr-400	979	42	focus	focus	NOUN
ftr-400	979	43	of	of	ADP
ftr-400	979	44	review	review	NOUN
ftr-400	979	45	from	from	ADP
ftr-400	979	46	categorizing	categorize	VERB
ftr-400	979	47	fundamental	fundamental	ADJ
ftr-400	979	48	rights	right	NOUN
ftr-400	979	49	of	of	ADP
ftr-400	979	50	citizenship	citizenship	NOUN
ftr-400	979	51	to	to	ADP
ftr-400	979	52	analyzing	analyze	VERB
ftr-400	979	53	the	the	DET
ftr-400	979	54	state	state	NOUN
ftr-400	979	55	�	�	PROPN
ftr-400	979	56	s	s	PART
ftr-400	979	57	justifications	justification	NOUN
ftr-400	979	58	for	for	ADP
ftr-400	979	59	the	the	DET
ftr-400	979	60	discrimination.207	discrimination.207	NOUN
ftr-400	979	61	thirty	thirty	NUM
ftr-400	979	62	years	year	NOUN
ftr-400	979	63	later	later	ADV
ftr-400	979	64	,	,	PUNCT
ftr-400	979	65	the	the	DET
ftr-400	979	66	supreme	supreme	PROPN
ftr-400	979	67	court	court	PROPN
ftr-400	979	68	muddied	muddy	VERB
ftr-400	979	69	the	the	DET
ftr-400	979	70	waters	water	NOUN
ftr-400	979	71	with	with	ADP
ftr-400	979	72	their	their	PRON
ftr-400	979	73	decision	decision	NOUN
ftr-400	979	74	in	in	ADP
ftr-400	979	75	baldwin	baldwin	PROPN
ftr-400	979	76	v.	v.	ADP
ftr-400	979	77	fish	fish	NOUN
ftr-400	979	78	and	and	CCONJ
ftr-400	979	79	game	game	NOUN
ftr-400	979	80	commission	commission	NOUN
ftr-400	979	81	of	of	ADP
ftr-400	979	82	montana.208	montana.208	NOUN
ftr-400	979	83	although	although	SCONJ
ftr-400	979	84	the	the	DET
ftr-400	979	85	toomer	toomer	PROPN
ftr-400	979	86	court	court	PROPN
ftr-400	979	87	had	have	AUX
ftr-400	979	88	invalidated	invalidate	VERB
ftr-400	979	89	a	a	DET
ftr-400	979	90	commercial	commercial	ADJ
ftr-400	979	91	licensing	licensing	NOUN
ftr-400	979	92	fee	fee	NOUN
ftr-400	979	93	that	that	PRON
ftr-400	979	94	was	be	AUX
ftr-400	979	95	100	100	NUM
ftr-400	979	96	%	%	NOUN
ftr-400	979	97	greater	great	ADJ
ftr-400	979	98	for	for	ADP
ftr-400	979	99	nonresidents	nonresident	NOUN
ftr-400	979	100	,	,	PUNCT
ftr-400	979	101	the	the	DET
ftr-400	979	102	baldwin	baldwin	PROPN
ftr-400	979	103	court	court	PROPN
ftr-400	979	104	upheld	uphold	VERB
ftr-400	979	105	an	an	DET
ftr-400	979	106	elk	elk	NOUN
ftr-400	979	107	-	-	PUNCT
ftr-400	979	108	hunting	hunt	VERB
ftr-400	979	109	fee	fee	NOUN
ftr-400	979	110	that	that	PRON
ftr-400	979	111	was	be	AUX
ftr-400	979	112	25	25	NUM
ftr-400	979	113	%	%	NOUN
ftr-400	979	114	greater	great	ADJ
ftr-400	979	115	for	for	ADP
ftr-400	979	116	nonresidents	nonresident	NOUN
ftr-400	979	117	holding	hold	VERB
ftr-400	979	118	that	that	SCONJ
ftr-400	979	119	the	the	DET
ftr-400	979	120	privileges	privilege	NOUN
ftr-400	979	121	and	and	CCONJ
ftr-400	979	122	immunities	immunity	NOUN
ftr-400	979	123	clause	clause	NOUN
ftr-400	979	124	protects	protect	VERB
ftr-400	979	125	only	only	ADV
ftr-400	979	126	�	�	NOUN
ftr-400	979	127	basic	basic	ADJ
ftr-400	979	128	and	and	CCONJ
ftr-400	979	129	essential	essential	ADJ
ftr-400	979	130	activities.	activities.	NOUN
ftr-400	979	131	�	�	NOUN
ftr-400	979	132	209	209	NUM
ftr-400	979	133	thus	thus	ADV
ftr-400	979	134	,	,	PUNCT
ftr-400	979	135	the	the	DET
ftr-400	979	136	baldwin	baldwin	PROPN
ftr-400	979	137	82	82	PROPN
ftr-400	979	138	florida	florida	PROPN
ftr-400	979	139	tax	tax	PROPN
ftr-400	979	140	review	review	NOUN
ftr-400	979	141	[	[	X
ftr-400	979	142	vol.7:2	vol.7:2	NOUN
ftr-400	979	143	that	that	PRON
ftr-400	979	144	which	which	PRON
ftr-400	979	145	has	have	AUX
ftr-400	979	146	been	be	AUX
ftr-400	979	147	implicit	implicit	ADJ
ftr-400	979	148	in	in	ADP
ftr-400	979	149	our	our	PRON
ftr-400	979	150	modern	modern	NOUN
ftr-400	979	151	.	.	PUNCT
ftr-400	979	152	.	.	PUNCT
ftr-400	980	1	.	.	PUNCT
ftr-400	981	1	decisions	decision	NOUN
ftr-400	981	2	,	,	PUNCT
ftr-400	981	3	namely	namely	ADV
ftr-400	981	4	that	that	SCONJ
ftr-400	981	5	an	an	DET
ftr-400	981	6	inquiry	inquiry	NOUN
ftr-400	981	7	into	into	ADP
ftr-400	981	8	whether	whether	SCONJ
ftr-400	981	9	a	a	DET
ftr-400	981	10	given	give	VERB
ftr-400	981	11	right	right	NOUN
ftr-400	981	12	is	be	AUX
ftr-400	981	13	�	�	PROPN
ftr-400	981	14	fundamental	fundamental	ADJ
ftr-400	981	15	�	�	PROPN
ftr-400	981	16	has	have	VERB
ftr-400	981	17	no	no	DET
ftr-400	981	18	place	place	NOUN
ftr-400	981	19	in	in	ADP
ftr-400	981	20	our	our	PRON
ftr-400	981	21	analysis	analysis	NOUN
ftr-400	981	22	of	of	ADP
ftr-400	981	23	whether	whether	SCONJ
ftr-400	981	24	a	a	DET
ftr-400	981	25	state	state	NOUN
ftr-400	981	26	�	�	NOUN
ftr-400	981	27	s	s	PART
ftr-400	981	28	discrimination	discrimination	NOUN
ftr-400	981	29	against	against	ADP
ftr-400	981	30	nonresidents	nonresident	NOUN
ftr-400	981	31	.	.	PUNCT
ftr-400	981	32	.	.	PUNCT
ftr-400	981	33	.	.	PUNCT
ftr-400	981	34	violates	violate	VERB
ftr-400	981	35	the	the	DET
ftr-400	981	36	clause	clause	NOUN
ftr-400	981	37	.	.	PUNCT
ftr-400	982	1	rather	rather	ADV
ftr-400	982	2	,	,	PUNCT
ftr-400	982	3	our	our	PRON
ftr-400	982	4	primary	primary	ADJ
ftr-400	982	5	concern	concern	NOUN
ftr-400	982	6	is	be	AUX
ftr-400	982	7	the	the	DET
ftr-400	982	8	state	state	PROPN
ftr-400	982	9	�	�	PROPN
ftr-400	982	10	s	s	PART
ftr-400	982	11	justificaton	justificaton	NOUN
ftr-400	982	12	for	for	ADP
ftr-400	982	13	its	its	PRON
ftr-400	982	14	discrimination	discrimination	NOUN
ftr-400	982	15	.	.	PUNCT
ftr-400	983	1	�	�	PROPN
ftr-400	983	2	baldwin	baldwin	PROPN
ftr-400	983	3	v.	v.	PROPN
ftr-400	983	4	fish	fish	PROPN
ftr-400	983	5	&	&	CCONJ
ftr-400	983	6	game	game	PROPN
ftr-400	983	7	comm	comm	NOUN
ftr-400	983	8	�	�	PROPN
ftr-400	983	9	n	n	NUM
ftr-400	983	10	of	of	ADP
ftr-400	983	11	montana	montana	PROPN
ftr-400	983	12	,	,	PUNCT
ftr-400	983	13	436	436	NUM
ftr-400	983	14	u.s	u.s	PROPN
ftr-400	983	15	.	.	PROPN
ftr-400	983	16	371	371	NUM
ftr-400	983	17	,	,	PUNCT
ftr-400	983	18	402	402	NUM
ftr-400	983	19	(	(	PUNCT
ftr-400	983	20	1977	1977	NUM
ftr-400	983	21	)	)	PUNCT
ftr-400	983	22	(	(	PUNCT
ftr-400	983	23	brennan	brennan	PROPN
ftr-400	983	24	,	,	PUNCT
ftr-400	983	25	j.	j.	PROPN
ftr-400	983	26	,	,	PUNCT
ftr-400	983	27	dissenting	dissent	VERB
ftr-400	983	28	)	)	PUNCT
ftr-400	983	29	.	.	PUNCT
ftr-400	984	1	see	see	VERB
ftr-400	984	2	also	also	ADV
ftr-400	984	3	rotunda	rotunda	PROPN
ftr-400	984	4	&	&	CCONJ
ftr-400	984	5	nowak	nowak	PROPN
ftr-400	984	6	,	,	PUNCT
ftr-400	984	7	supra	supra	PROPN
ftr-400	984	8	note	note	PROPN
ftr-400	984	9	43	43	NUM
ftr-400	984	10	,	,	PUNCT
ftr-400	984	11	§	§	PROPN
ftr-400	984	12	12.7	12.7	NUM
ftr-400	984	13	,	,	PUNCT
ftr-400	984	14	at	at	ADP
ftr-400	984	15	255	255	NUM
ftr-400	984	16	(	(	PUNCT
ftr-400	984	17	3d	3d	NUM
ftr-400	984	18	ed	ed	NOUN
ftr-400	984	19	.	.	PROPN
ftr-400	984	20	1999	1999	NUM
ftr-400	984	21	)	)	PUNCT
ftr-400	984	22	.	.	PUNCT
ftr-400	985	1	210	210	NUM
ftr-400	985	2	.	.	X
ftr-400	986	1	tribe	tribe	PROPN
ftr-400	986	2	,	,	PUNCT
ftr-400	986	3	supra	supra	PROPN
ftr-400	986	4	note	note	PROPN
ftr-400	986	5	44	44	NUM
ftr-400	986	6	,	,	PUNCT
ftr-400	986	7	§	§	PROPN
ftr-400	986	8	6	6	NUM
ftr-400	986	9	-	-	SYM
ftr-400	986	10	37	37	NUM
ftr-400	986	11	,	,	PUNCT
ftr-400	986	12	at	at	ADP
ftr-400	986	13	1257	1257	NUM
ftr-400	986	14	.	.	PUNCT
ftr-400	987	1	211	211	NUM
ftr-400	987	2	.	.	PUNCT
ftr-400	988	1	laycock	laycock	PROPN
ftr-400	988	2	,	,	PUNCT
ftr-400	988	3	supra	supra	PROPN
ftr-400	988	4	note	note	NOUN
ftr-400	988	5	192	192	NUM
ftr-400	988	6	,	,	PUNCT
ftr-400	988	7	at	at	ADP
ftr-400	988	8	265	265	NUM
ftr-400	988	9	.	.	PUNCT
ftr-400	988	10	212	212	NUM
ftr-400	988	11	.	.	PUNCT
ftr-400	989	1	gary	gary	PROPN
ftr-400	989	2	j.	j.	PROPN
ftr-400	989	3	simson	simson	PROPN
ftr-400	989	4	,	,	PUNCT
ftr-400	989	5	discrimination	discrimination	NOUN
ftr-400	989	6	against	against	ADP
ftr-400	989	7	nonresidents	nonresident	NOUN
ftr-400	989	8	and	and	CCONJ
ftr-400	989	9	the	the	DET
ftr-400	989	10	privileges	privilege	NOUN
ftr-400	989	11	and	and	CCONJ
ftr-400	989	12	immunities	immunity	NOUN
ftr-400	989	13	clause	clause	NOUN
ftr-400	989	14	of	of	ADP
ftr-400	989	15	article	article	NOUN
ftr-400	989	16	iv	iv	NUM
ftr-400	989	17	,	,	PUNCT
ftr-400	989	18	128	128	NUM
ftr-400	989	19	u.	u.	NOUN
ftr-400	989	20	pa	pa	PROPN
ftr-400	989	21	.	.	PUNCT
ftr-400	989	22	l.	l.	PROPN
ftr-400	989	23	rev	rev	PROPN
ftr-400	989	24	.	.	PROPN
ftr-400	989	25	379	379	NUM
ftr-400	989	26	(	(	PUNCT
ftr-400	989	27	1979	1979	NUM
ftr-400	989	28	)	)	PUNCT
ftr-400	989	29	(	(	PUNCT
ftr-400	989	30	citing	cite	VERB
ftr-400	989	31	corfield	corfield	PROPN
ftr-400	989	32	v.	v.	ADP
ftr-400	989	33	coryell	coryell	PROPN
ftr-400	989	34	,	,	PUNCT
ftr-400	989	35	6	6	NUM
ftr-400	989	36	f.	f.	PROPN
ftr-400	989	37	cas	cas	PROPN
ftr-400	989	38	.	.	PROPN
ftr-400	989	39	546	546	NUM
ftr-400	989	40	,	,	PUNCT
ftr-400	989	41	551	551	NUM
ftr-400	989	42	(	(	PUNCT
ftr-400	989	43	c.c.e.d	c.c.e.d	PROPN
ftr-400	989	44	.	.	PROPN
ftr-400	989	45	pa	pa	PROPN
ftr-400	989	46	.	.	PROPN
ftr-400	989	47	1823	1823	NUM
ftr-400	989	48	)	)	PUNCT
ftr-400	989	49	(	(	PUNCT
ftr-400	989	50	no	no	INTJ
ftr-400	989	51	.	.	NOUN
ftr-400	989	52	3230	3230	NUM
ftr-400	989	53	)	)	PUNCT
ftr-400	989	54	)	)	PUNCT
ftr-400	989	55	.	.	PUNCT
ftr-400	990	1	213	213	NUM
ftr-400	990	2	.	.	X
ftr-400	991	1	tribe	tribe	PROPN
ftr-400	991	2	,	,	PUNCT
ftr-400	991	3	supra	supra	PROPN
ftr-400	991	4	note	note	PROPN
ftr-400	991	5	44	44	NUM
ftr-400	991	6	,	,	PUNCT
ftr-400	991	7	§	§	PROPN
ftr-400	991	8	6	6	NUM
ftr-400	991	9	-	-	SYM
ftr-400	991	10	37	37	NUM
ftr-400	991	11	,	,	PUNCT
ftr-400	991	12	at	at	ADP
ftr-400	991	13	1256	1256	NUM
ftr-400	991	14	.	.	PUNCT
ftr-400	992	1	the	the	DET
ftr-400	992	2	substantial	substantial	ADJ
ftr-400	992	3	reason	reason	NOUN
ftr-400	992	4	test	test	NOUN
ftr-400	992	5	replaced	replace	VERB
ftr-400	992	6	the	the	DET
ftr-400	992	7	reasonableness	reasonableness	NOUN
ftr-400	992	8	exception	exception	NOUN
ftr-400	992	9	that	that	SCONJ
ftr-400	992	10	the	the	DET
ftr-400	992	11	supreme	supreme	PROPN
ftr-400	992	12	court	court	PROPN
ftr-400	992	13	had	have	AUX
ftr-400	992	14	carved	carve	VERB
ftr-400	992	15	out	out	ADP
ftr-400	992	16	in	in	ADP
ftr-400	992	17	the	the	DET
ftr-400	992	18	late	late	ADJ
ftr-400	992	19	nineteenth	nineteenth	NOUN
ftr-400	992	20	and	and	CCONJ
ftr-400	992	21	early	early	ADJ
ftr-400	992	22	twentieth	twentieth	ADJ
ftr-400	992	23	century	century	NOUN
ftr-400	992	24	.	.	PUNCT
ftr-400	993	1	i	i	PRON
ftr-400	993	2	d.	d.	PROPN
ftr-400	993	3	at	at	ADP
ftr-400	993	4	1254	1254	NUM
ftr-400	993	5	(	(	PUNCT
ftr-400	993	6	citing	cite	VERB
ftr-400	993	7	blake	blake	PROPN
ftr-400	993	8	v.	v.	PROPN
ftr-400	993	9	mcclung	mcclung	PROPN
ftr-400	993	10	,	,	PUNCT
ftr-400	993	11	172	172	NUM
ftr-400	993	12	u.s	u.s	PROPN
ftr-400	993	13	.	.	PROPN
ftr-400	993	14	239	239	NUM
ftr-400	993	15	,	,	PUNCT
ftr-400	993	16	256	256	NUM
ftr-400	993	17	(	(	PUNCT
ftr-400	993	18	1898	1898	NUM
ftr-400	993	19	)	)	PUNCT
ftr-400	993	20	)	)	PUNCT
ftr-400	993	21	.	.	PUNCT
ftr-400	994	1	214	214	NUM
ftr-400	994	2	.	.	PUNCT
ftr-400	995	1	toomer	toomer	PROPN
ftr-400	995	2	v.	v.	CCONJ
ftr-400	995	3	witsell	witsell	PROPN
ftr-400	995	4	,	,	PUNCT
ftr-400	995	5	334	334	NUM
ftr-400	995	6	u.s	u.s	PROPN
ftr-400	995	7	.	.	PROPN
ftr-400	995	8	385	385	NUM
ftr-400	995	9	,	,	PUNCT
ftr-400	995	10	396	396	NUM
ftr-400	995	11	(	(	PUNCT
ftr-400	995	12	1948	1948	NUM
ftr-400	995	13	)	)	PUNCT
ftr-400	995	14	(	(	PUNCT
ftr-400	995	15	emphasis	emphasis	NOUN
ftr-400	995	16	added	add	VERB
ftr-400	995	17	)	)	PUNCT
ftr-400	995	18	.	.	PUNCT
ftr-400	996	1	�	�	PROPN
ftr-400	996	2	the	the	DET
ftr-400	996	3	state	state	NOUN
ftr-400	996	4	is	be	AUX
ftr-400	996	5	not	not	PART
ftr-400	996	6	without	without	ADP
ftr-400	996	7	power	power	NOUN
ftr-400	996	8	.	.	PUNCT
ftr-400	996	9	.	.	PUNCT
ftr-400	996	10	.	.	PUNCT
ftr-400	997	1	to	to	PART
ftr-400	997	2	restrict	restrict	VERB
ftr-400	997	3	the	the	DET
ftr-400	997	4	type	type	NOUN
ftr-400	997	5	of	of	ADP
ftr-400	997	6	equipment	equipment	NOUN
ftr-400	997	7	used	use	VERB
ftr-400	997	8	.	.	PUNCT
ftr-400	997	9	.	.	PUNCT
ftr-400	998	1	.	.	PUNCT
ftr-400	999	1	to	to	PART
ftr-400	999	2	graduate	graduate	VERB
ftr-400	999	3	license	license	NOUN
ftr-400	999	4	fees	fee	NOUN
ftr-400	999	5	according	accord	VERB
ftr-400	999	6	to	to	ADP
ftr-400	999	7	the	the	DET
ftr-400	999	8	size	size	NOUN
ftr-400	999	9	of	of	ADP
ftr-400	999	10	the	the	DET
ftr-400	999	11	boats	boat	NOUN
ftr-400	999	12	,	,	PUNCT
ftr-400	999	13	or	or	CCONJ
ftr-400	999	14	even	even	ADV
ftr-400	999	15	to	to	PART
ftr-400	999	16	charge	charge	VERB
ftr-400	999	17	nonresidents	nonresident	NOUN
ftr-400	999	18	a	a	DET
ftr-400	999	19	differential	differential	NOUN
ftr-400	999	20	which	which	PRON
ftr-400	999	21	would	would	AUX
ftr-400	999	22	merely	merely	ADV
ftr-400	999	23	compensate	compensate	VERB
ftr-400	999	24	the	the	DET
ftr-400	999	25	state	state	NOUN
ftr-400	999	26	for	for	ADP
ftr-400	999	27	any	any	DET
ftr-400	999	28	added	add	VERB
ftr-400	999	29	enforcement	enforcement	NOUN
ftr-400	999	30	burden	burden	NOUN
ftr-400	999	31	.	.	PUNCT
ftr-400	999	32	.	.	PUNCT
ftr-400	1000	1	.	.	PUNCT
ftr-400	1001	1	.	.	PUNCT
ftr-400	1002	1	�	�	PROPN
ftr-400	1003	1	i	i	PRON
ftr-400	1003	2	d.	d.	PROPN
ftr-400	1003	3	at	at	ADP
ftr-400	1003	4	398	398	NUM
ftr-400	1003	5	-	-	SYM
ftr-400	1003	6	99	99	NUM
ftr-400	1003	7	(	(	PUNCT
ftr-400	1003	8	citations	citation	NOUN
ftr-400	1003	9	omitted	omit	VERB
ftr-400	1003	10	)	)	PUNCT
ftr-400	1003	11	.	.	PUNCT
ftr-400	1004	1	see	see	VERB
ftr-400	1004	2	,	,	PUNCT
ftr-400	1004	3	e.g.	e.g.	ADV
ftr-400	1004	4	,	,	PUNCT
ftr-400	1004	5	carlson	carlson	PROPN
ftr-400	1004	6	v.	v.	ADP
ftr-400	1004	7	state	state	PROPN
ftr-400	1004	8	,	,	PUNCT
ftr-400	1004	9	798	798	NUM
ftr-400	1004	10	p.2d	p.2d	SYM
ftr-400	1004	11	1269	1269	NUM
ftr-400	1004	12	(	(	PUNCT
ftr-400	1004	13	alaska	alaska	NOUN
ftr-400	1004	14	1990	1990	NUM
ftr-400	1004	15	)	)	PUNCT
ftr-400	1004	16	(	(	PUNCT
ftr-400	1004	17	fee	fee	NOUN
ftr-400	1004	18	differentials	differential	NOUN
ftr-400	1004	19	between	between	ADP
ftr-400	1004	20	residents	resident	NOUN
ftr-400	1004	21	and	and	CCONJ
ftr-400	1004	22	nonresidents	nonresident	NOUN
ftr-400	1004	23	for	for	ADP
ftr-400	1004	24	commercial	commercial	ADJ
ftr-400	1004	25	fishing	fishing	NOUN
ftr-400	1004	26	licenses	license	NOUN
ftr-400	1004	27	did	do	AUX
ftr-400	1004	28	not	not	PART
ftr-400	1004	29	violate	violate	VERB
ftr-400	1004	30	the	the	DET
ftr-400	1004	31	privileges	privilege	NOUN
ftr-400	1004	32	and	and	CCONJ
ftr-400	1004	33	immunities	immunity	NOUN
ftr-400	1004	34	clause	clause	NOUN
ftr-400	1004	35	if	if	SCONJ
ftr-400	1004	36	the	the	DET
ftr-400	1004	37	differential	differential	NOUN
ftr-400	1004	38	equalized	equalize	VERB
ftr-400	1004	39	the	the	DET
ftr-400	1004	40	financial	financial	ADJ
ftr-400	1004	41	burden	burden	NOUN
ftr-400	1004	42	of	of	ADP
ftr-400	1004	43	fisheries	fishery	NOUN
ftr-400	1004	44	management	management	NOUN
ftr-400	1004	45	between	between	ADP
ftr-400	1004	46	residents	resident	NOUN
ftr-400	1004	47	and	and	CCONJ
ftr-400	1004	48	nonresidents	nonresident	NOUN
ftr-400	1004	49	)	)	PUNCT
ftr-400	1004	50	.	.	PUNCT
ftr-400	1005	1	see	see	VERB
ftr-400	1005	2	also	also	ADV
ftr-400	1005	3	sarah	sarah	PROPN
ftr-400	1005	4	h.	h.	PROPN
ftr-400	1005	5	davis	davis	PROPN
ftr-400	1005	6	,	,	PUNCT
ftr-400	1005	7	carlson	carlson	PROPN
ftr-400	1005	8	v.	v.	ADP
ftr-400	1005	9	state	state	PROPN
ftr-400	1005	10	and	and	CCONJ
ftr-400	1005	11	the	the	DET
ftr-400	1005	12	privileges	privilege	NOUN
ftr-400	1005	13	and	and	CCONJ
ftr-400	1005	14	immunities	immunity	NOUN
ftr-400	1005	15	clause	clause	NOUN
ftr-400	1005	16	:	:	PUNCT
ftr-400	1005	17	the	the	DET
ftr-400	1005	18	alaska	alaska	PROPN
ftr-400	1005	19	wrinkle	wrinkle	NOUN
ftr-400	1005	20	in	in	ADP
ftr-400	1005	21	nonresident	nonresident	ADJ
ftr-400	1005	22	fishing	fishing	NOUN
ftr-400	1005	23	fee	fee	NOUN
ftr-400	1005	24	differentials	differential	NOUN
ftr-400	1005	25	,	,	PUNCT
ftr-400	1005	26	21	21	NUM
ftr-400	1005	27	alaska	alaska	PROPN
ftr-400	1005	28	l.	l.	PROPN
ftr-400	1005	29	rev	rev	PROPN
ftr-400	1005	30	.	.	PROPN
ftr-400	1005	31	91	91	NUM
ftr-400	1005	32	(	(	PUNCT
ftr-400	1005	33	2004	2004	NUM
ftr-400	1005	34	)	)	PUNCT
ftr-400	1005	35	(	(	PUNCT
ftr-400	1005	36	discussing	discuss	VERB
ftr-400	1005	37	carlson	carlson	PROPN
ftr-400	1005	38	�	�	PROPN
ftr-400	1005	39	s	s	PART
ftr-400	1005	40	three	three	NUM
ftr-400	1005	41	trips	trip	NOUN
ftr-400	1005	42	to	to	ADP
ftr-400	1005	43	the	the	DET
ftr-400	1005	44	alaska	alaska	PROPN
ftr-400	1005	45	supreme	supreme	PROPN
ftr-400	1005	46	court	court	PROPN
ftr-400	1005	47	)	)	PUNCT
ftr-400	1005	48	.	.	PUNCT
ftr-400	1006	1	court	court	NOUN
ftr-400	1006	2	did	do	AUX
ftr-400	1006	3	not	not	PART
ftr-400	1006	4	feel	feel	VERB
ftr-400	1006	5	compelled	compel	VERB
ftr-400	1006	6	to	to	PART
ftr-400	1006	7	apply	apply	VERB
ftr-400	1006	8	the	the	DET
ftr-400	1006	9	�	�	PROPN
ftr-400	1006	10	substantial	substantial	ADJ
ftr-400	1006	11	reason	reason	NOUN
ftr-400	1006	12	test	test	NOUN
ftr-400	1006	13	�	�	PROPN
ftr-400	1006	14	of	of	ADP
ftr-400	1006	15	toomer.210	toomer.210	NOUN
ftr-400	1006	16	this	this	DET
ftr-400	1006	17	limitation	limitation	NOUN
ftr-400	1006	18	of	of	ADP
ftr-400	1006	19	the	the	DET
ftr-400	1006	20	privileges	privilege	NOUN
ftr-400	1006	21	and	and	CCONJ
ftr-400	1006	22	immunities	immunity	NOUN
ftr-400	1006	23	clause	clause	NOUN
ftr-400	1006	24	to	to	PART
ftr-400	1006	25	�	�	VERB
ftr-400	1006	26	fundamental	fundamental	ADJ
ftr-400	1006	27	�	�	PROPN
ftr-400	1006	28	rights	right	NOUN
ftr-400	1006	29	is	be	AUX
ftr-400	1006	30	rarely	rarely	ADV
ftr-400	1006	31	invoked211	invoked211	X
ftr-400	1006	32	and	and	CCONJ
ftr-400	1006	33	the	the	DET
ftr-400	1006	34	freedom	freedom	NOUN
ftr-400	1006	35	from	from	ADP
ftr-400	1006	36	discriminatory	discriminatory	ADJ
ftr-400	1006	37	taxation	taxation	NOUN
ftr-400	1006	38	had	have	AUX
ftr-400	1006	39	previously	previously	ADV
ftr-400	1006	40	been	be	AUX
ftr-400	1006	41	named	name	VERB
ftr-400	1006	42	as	as	ADP
ftr-400	1006	43	a	a	DET
ftr-400	1006	44	fundamental	fundamental	ADJ
ftr-400	1006	45	right.212	right.212	PROPN
ftr-400	1006	46	the	the	DET
ftr-400	1006	47	toomer	toomer	PROPN
ftr-400	1006	48	case	case	NOUN
ftr-400	1006	49	had	have	AUX
ftr-400	1006	50	established	establish	VERB
ftr-400	1006	51	the	the	DET
ftr-400	1006	52	�	�	PROPN
ftr-400	1006	53	substantial	substantial	ADJ
ftr-400	1006	54	reason	reason	NOUN
ftr-400	1006	55	�	�	PROPN
ftr-400	1006	56	test	test	NOUN
ftr-400	1006	57	when	when	SCONJ
ftr-400	1006	58	the	the	DET
ftr-400	1006	59	supreme	supreme	PROPN
ftr-400	1006	60	court	court	PROPN
ftr-400	1006	61	decided	decide	VERB
ftr-400	1006	62	that	that	SCONJ
ftr-400	1006	63	the	the	DET
ftr-400	1006	64	privileges	privilege	NOUN
ftr-400	1006	65	and	and	CCONJ
ftr-400	1006	66	immunities	immunity	NOUN
ftr-400	1006	67	clause	clause	NOUN
ftr-400	1006	68	would	would	AUX
ftr-400	1006	69	not	not	PART
ftr-400	1006	70	preclude	preclude	VERB
ftr-400	1006	71	nonresident	nonresident	ADJ
ftr-400	1006	72	discrimination	discrimination	NOUN
ftr-400	1006	73	where	where	SCONJ
ftr-400	1006	74	there	there	PRON
ftr-400	1006	75	were	be	VERB
ftr-400	1006	76	valid	valid	ADJ
ftr-400	1006	77	independent	independent	ADJ
ftr-400	1006	78	reasons	reason	NOUN
ftr-400	1006	79	for	for	ADP
ftr-400	1006	80	such	such	ADJ
ftr-400	1006	81	treatment.213	treatment.213	NOUN
ftr-400	1006	82	thus	thus	ADV
ftr-400	1006	83	,	,	PUNCT
ftr-400	1006	84	[	[	X
ftr-400	1006	85	l]ike	l]ike	ADP
ftr-400	1006	86	many	many	ADJ
ftr-400	1006	87	other	other	ADJ
ftr-400	1006	88	constitutional	constitutional	ADJ
ftr-400	1006	89	provisions	provision	NOUN
ftr-400	1006	90	,	,	PUNCT
ftr-400	1006	91	the	the	DET
ftr-400	1006	92	privileges	privilege	NOUN
ftr-400	1006	93	and	and	CCONJ
ftr-400	1006	94	immunities	immunity	NOUN
ftr-400	1006	95	clause	clause	NOUN
ftr-400	1006	96	is	be	AUX
ftr-400	1006	97	not	not	PART
ftr-400	1006	98	an	an	DET
ftr-400	1006	99	absolute	absolute	ADJ
ftr-400	1006	100	.	.	PUNCT
ftr-400	1007	1	it	it	PRON
ftr-400	1007	2	does	do	AUX
ftr-400	1007	3	bar	bar	VERB
ftr-400	1007	4	discrimination	discrimination	NOUN
ftr-400	1007	5	against	against	ADP
ftr-400	1007	6	citizens	citizen	NOUN
ftr-400	1007	7	of	of	ADP
ftr-400	1007	8	other	other	ADJ
ftr-400	1007	9	states	state	NOUN
ftr-400	1007	10	where	where	SCONJ
ftr-400	1007	11	there	there	PRON
ftr-400	1007	12	is	be	VERB
ftr-400	1007	13	no	no	DET
ftr-400	1007	14	substantial	substantial	ADJ
ftr-400	1007	15	reason	reason	NOUN
ftr-400	1007	16	for	for	ADP
ftr-400	1007	17	the	the	DET
ftr-400	1007	18	discrimination	discrimination	NOUN
ftr-400	1007	19	beyond	beyond	ADP
ftr-400	1007	20	the	the	DET
ftr-400	1007	21	mere	mere	ADJ
ftr-400	1007	22	fact	fact	NOUN
ftr-400	1007	23	that	that	SCONJ
ftr-400	1007	24	they	they	PRON
ftr-400	1007	25	are	be	AUX
ftr-400	1007	26	citizens	citizen	NOUN
ftr-400	1007	27	of	of	ADP
ftr-400	1007	28	other	other	ADJ
ftr-400	1007	29	states	state	NOUN
ftr-400	1007	30	.	.	PUNCT
ftr-400	1008	1	but	but	CCONJ
ftr-400	1008	2	it	it	PRON
ftr-400	1008	3	does	do	AUX
ftr-400	1008	4	not	not	PART
ftr-400	1008	5	preclude	preclude	VERB
ftr-400	1008	6	disparity	disparity	NOUN
ftr-400	1008	7	of	of	ADP
ftr-400	1008	8	treatment	treatment	NOUN
ftr-400	1008	9	in	in	ADP
ftr-400	1008	10	the	the	DET
ftr-400	1008	11	many	many	ADJ
ftr-400	1008	12	situations	situation	NOUN
ftr-400	1008	13	where	where	SCONJ
ftr-400	1008	14	there	there	PRON
ftr-400	1008	15	are	be	VERB
ftr-400	1008	16	perfectly	perfectly	ADV
ftr-400	1008	17	valid	valid	ADJ
ftr-400	1008	18	independent	independent	ADJ
ftr-400	1008	19	reasons	reason	NOUN
ftr-400	1008	20	for	for	ADP
ftr-400	1008	21	it.214	it.214	PROPN
ftr-400	1008	22	2005	2005	NUM
ftr-400	1008	23	]	]	PUNCT
ftr-400	1008	24	tax	tax	NOUN
ftr-400	1008	25	discrimination	discrimination	NOUN
ftr-400	1008	26	83	83	NUM
ftr-400	1008	27	215	215	NUM
ftr-400	1008	28	.	.	PUNCT
ftr-400	1009	1	toomer	toomer	PROPN
ftr-400	1009	2	,	,	PUNCT
ftr-400	1009	3	334	334	NUM
ftr-400	1009	4	u.s	u.s	PROPN
ftr-400	1009	5	.	.	PROPN
ftr-400	1009	6	at	at	ADP
ftr-400	1009	7	398	398	NUM
ftr-400	1009	8	.	.	PUNCT
ftr-400	1009	9	216	216	NUM
ftr-400	1009	10	.	.	X
ftr-400	1010	1	tribe	tribe	PROPN
ftr-400	1010	2	,	,	PUNCT
ftr-400	1010	3	supra	supra	PROPN
ftr-400	1010	4	note	note	PROPN
ftr-400	1010	5	44	44	NUM
ftr-400	1010	6	,	,	PUNCT
ftr-400	1010	7	§	§	PROPN
ftr-400	1010	8	6	6	NUM
ftr-400	1010	9	-	-	SYM
ftr-400	1010	10	37	37	NUM
ftr-400	1010	11	,	,	PUNCT
ftr-400	1010	12	at	at	ADP
ftr-400	1010	13	1256	1256	NUM
ftr-400	1010	14	.	.	PUNCT
ftr-400	1011	1	217	217	NUM
ftr-400	1011	2	.	.	PUNCT
ftr-400	1012	1	i	i	PRON
ftr-400	1012	2	d.	d.	PROPN
ftr-400	1012	3	�	�	PROPN
ftr-400	1012	4	nothing	nothing	PRON
ftr-400	1012	5	in	in	ADP
ftr-400	1012	6	the	the	DET
ftr-400	1012	7	record	record	NOUN
ftr-400	1012	8	indicates	indicate	VERB
ftr-400	1012	9	that	that	SCONJ
ftr-400	1012	10	nonresidents	nonresident	NOUN
ftr-400	1012	11	use	use	VERB
ftr-400	1012	12	larger	large	ADJ
ftr-400	1012	13	boats	boat	NOUN
ftr-400	1012	14	or	or	CCONJ
ftr-400	1012	15	different	different	ADJ
ftr-400	1012	16	fishing	fishing	NOUN
ftr-400	1012	17	methods	method	NOUN
ftr-400	1012	18	than	than	ADP
ftr-400	1012	19	residents	resident	NOUN
ftr-400	1012	20	.	.	PUNCT
ftr-400	1012	21	.	.	PUNCT
ftr-400	1013	1	.	.	PUNCT
ftr-400	1014	1	,	,	PUNCT
ftr-400	1014	2	or	or	CCONJ
ftr-400	1014	3	that	that	SCONJ
ftr-400	1014	4	any	any	DET
ftr-400	1014	5	substantial	substantial	ADJ
ftr-400	1014	6	amount	amount	NOUN
ftr-400	1014	7	of	of	ADP
ftr-400	1014	8	the	the	DET
ftr-400	1014	9	state	state	NOUN
ftr-400	1014	10	�	�	PROPN
ftr-400	1014	11	s	s	PART
ftr-400	1014	12	general	general	ADJ
ftr-400	1014	13	funds	fund	NOUN
ftr-400	1014	14	is	be	AUX
ftr-400	1014	15	devoted	devote	VERB
ftr-400	1014	16	to	to	PART
ftr-400	1014	17	shrimp	shrimp	NOUN
ftr-400	1014	18	conservation	conservation	NOUN
ftr-400	1014	19	.	.	PUNCT
ftr-400	1015	1	�	�	PROPN
ftr-400	1015	2	toomer	toomer	PROPN
ftr-400	1015	3	,	,	PUNCT
ftr-400	1015	4	334	334	NUM
ftr-400	1015	5	u.s	u.s	PROPN
ftr-400	1015	6	.	.	PROPN
ftr-400	1015	7	at	at	ADP
ftr-400	1015	8	398	398	NUM
ftr-400	1015	9	.	.	PUNCT
ftr-400	1015	10	218	218	NUM
ftr-400	1015	11	.	.	PUNCT
ftr-400	1016	1	tribe	tribe	PROPN
ftr-400	1016	2	,	,	PUNCT
ftr-400	1016	3	supra	supra	PROPN
ftr-400	1016	4	note	note	PROPN
ftr-400	1016	5	44	44	NUM
ftr-400	1016	6	,	,	PUNCT
ftr-400	1016	7	§	§	PROPN
ftr-400	1016	8	6	6	NUM
ftr-400	1016	9	-	-	SYM
ftr-400	1016	10	37	37	NUM
ftr-400	1016	11	,	,	PUNCT
ftr-400	1016	12	at	at	ADP
ftr-400	1016	13	1256	1256	NUM
ftr-400	1016	14	.	.	PUNCT
ftr-400	1017	1	219	219	NUM
ftr-400	1017	2	.	.	X
ftr-400	1017	3	420	420	NUM
ftr-400	1017	4	u.s	u.s	PROPN
ftr-400	1017	5	.	.	PROPN
ftr-400	1017	6	656	656	NUM
ftr-400	1017	7	(	(	PUNCT
ftr-400	1017	8	1975	1975	NUM
ftr-400	1017	9	)	)	PUNCT
ftr-400	1017	10	.	.	PUNCT
ftr-400	1018	1	220	220	NUM
ftr-400	1018	2	.	.	PUNCT
ftr-400	1019	1	i	i	PRON
ftr-400	1019	2	d.	d.	PROPN
ftr-400	1019	3	at	at	ADP
ftr-400	1019	4	657	657	NUM
ftr-400	1019	5	-	-	SYM
ftr-400	1019	6	58	58	NUM
ftr-400	1019	7	.	.	PUNCT
ftr-400	1020	1	221	221	NUM
ftr-400	1020	2	.	.	PUNCT
ftr-400	1021	1	i	i	PRON
ftr-400	1021	2	d.	d.	PROPN
ftr-400	1021	3	at	at	ADP
ftr-400	1021	4	658	658	NUM
ftr-400	1021	5	.	.	PUNCT
ftr-400	1022	1	in	in	ADP
ftr-400	1022	2	such	such	DET
ftr-400	1022	3	a	a	DET
ftr-400	1022	4	case	case	NOUN
ftr-400	1022	5	,	,	PUNCT
ftr-400	1022	6	the	the	DET
ftr-400	1022	7	new	new	PROPN
ftr-400	1022	8	hampshire	hampshire	PROPN
ftr-400	1022	9	tax	tax	NOUN
ftr-400	1022	10	would	would	AUX
ftr-400	1022	11	be	be	AUX
ftr-400	1022	12	reduced	reduce	VERB
ftr-400	1022	13	to	to	ADP
ftr-400	1022	14	the	the	DET
ftr-400	1022	15	amount	amount	NOUN
ftr-400	1022	16	of	of	ADP
ftr-400	1022	17	the	the	DET
ftr-400	1022	18	tax	tax	NOUN
ftr-400	1022	19	that	that	PRON
ftr-400	1022	20	the	the	DET
ftr-400	1022	21	state	state	NOUN
ftr-400	1022	22	of	of	ADP
ftr-400	1022	23	residence	residence	NOUN
ftr-400	1022	24	would	would	AUX
ftr-400	1022	25	have	have	AUX
ftr-400	1022	26	imposed	impose	VERB
ftr-400	1022	27	.	.	PUNCT
ftr-400	1023	1	i	i	PRON
ftr-400	1023	2	d.	d.	PROPN
ftr-400	1023	3	222	222	NUM
ftr-400	1023	4	.	.	PUNCT
ftr-400	1024	1	i	i	PRON
ftr-400	1024	2	d.	d.	PROPN
ftr-400	1024	3	at	at	ADP
ftr-400	1024	4	658	658	NUM
ftr-400	1024	5	-	-	SYM
ftr-400	1024	6	59	59	NUM
ftr-400	1024	7	.	.	PUNCT
ftr-400	1025	1	as	as	SCONJ
ftr-400	1025	2	the	the	DET
ftr-400	1025	3	court	court	NOUN
ftr-400	1025	4	explained	explain	VERB
ftr-400	1025	5	:	:	PUNCT
ftr-400	1025	6	the	the	DET
ftr-400	1025	7	commuters	commuter	NOUN
ftr-400	1025	8	income	income	NOUN
ftr-400	1025	9	tax	tax	NOUN
ftr-400	1025	10	initially	initially	ADV
ftr-400	1025	11	imposes	impose	VERB
ftr-400	1025	12	a	a	DET
ftr-400	1025	13	tax	tax	NOUN
ftr-400	1025	14	of	of	ADP
ftr-400	1025	15	4	4	NUM
ftr-400	1025	16	%	%	NOUN
ftr-400	1025	17	as	as	ADV
ftr-400	1025	18	well	well	ADV
ftr-400	1025	19	on	on	ADP
ftr-400	1025	20	the	the	DET
ftr-400	1025	21	income	income	NOUN
ftr-400	1025	22	earned	earn	VERB
ftr-400	1025	23	by	by	ADP
ftr-400	1025	24	new	new	PROPN
ftr-400	1025	25	hampshire	hampshire	PROPN
ftr-400	1025	26	residents	resident	NOUN
ftr-400	1025	27	outside	outside	ADP
ftr-400	1025	28	the	the	DET
ftr-400	1025	29	state	state	NOUN
ftr-400	1025	30	.	.	PUNCT
ftr-400	1026	1	it	it	PRON
ftr-400	1026	2	then	then	ADV
ftr-400	1026	3	exempts	exempt	VERB
ftr-400	1026	4	such	such	ADJ
ftr-400	1026	5	income	income	NOUN
ftr-400	1026	6	from	from	ADP
ftr-400	1026	7	the	the	DET
ftr-400	1026	8	tax	tax	NOUN
ftr-400	1026	9	,	,	PUNCT
ftr-400	1026	10	however	however	ADV
ftr-400	1026	11	:	:	PUNCT
ftr-400	1026	12	(	(	PUNCT
ftr-400	1026	13	1	1	X
ftr-400	1026	14	)	)	PUNCT
ftr-400	1026	15	if	if	SCONJ
ftr-400	1026	16	it	it	PRON
ftr-400	1026	17	is	be	AUX
ftr-400	1026	18	taxed	tax	VERB
ftr-400	1026	19	by	by	ADP
ftr-400	1026	20	the	the	DET
ftr-400	1026	21	state	state	NOUN
ftr-400	1026	22	from	from	ADP
ftr-400	1026	23	which	which	PRON
ftr-400	1026	24	it	it	PRON
ftr-400	1026	25	is	be	AUX
ftr-400	1026	26	derived	derive	VERB
ftr-400	1026	27	;	;	PUNCT
ftr-400	1026	28	(	(	PUNCT
ftr-400	1026	29	2	2	X
ftr-400	1026	30	)	)	PUNCT
ftr-400	1026	31	if	if	SCONJ
ftr-400	1026	32	it	it	PRON
ftr-400	1026	33	is	be	AUX
ftr-400	1026	34	exempted	exempt	VERB
ftr-400	1026	35	from	from	ADP
ftr-400	1026	36	taxation	taxation	NOUN
ftr-400	1026	37	by	by	ADP
ftr-400	1026	38	the	the	DET
ftr-400	1026	39	state	state	NOUN
ftr-400	1026	40	from	from	ADP
ftr-400	1026	41	which	which	PRON
ftr-400	1026	42	it	it	PRON
ftr-400	1026	43	is	be	AUX
ftr-400	1026	44	derived	derive	VERB
ftr-400	1026	45	;	;	PUNCT
ftr-400	1026	46	or	or	CCONJ
ftr-400	1026	47	(	(	PUNCT
ftr-400	1026	48	3	3	X
ftr-400	1026	49	)	)	PUNCT
ftr-400	1026	50	if	if	SCONJ
ftr-400	1026	51	the	the	DET
ftr-400	1026	52	state	state	NOUN
ftr-400	1026	53	from	from	ADP
ftr-400	1026	54	which	which	PRON
ftr-400	1026	55	it	it	PRON
ftr-400	1026	56	is	be	AUX
ftr-400	1026	57	derived	derive	VERB
ftr-400	1026	58	does	do	AUX
ftr-400	1026	59	not	not	PART
ftr-400	1026	60	tax	tax	VERB
ftr-400	1026	61	such	such	ADJ
ftr-400	1026	62	income	income	NOUN
ftr-400	1026	63	.	.	PUNCT
ftr-400	1027	1	i	i	PRON
ftr-400	1027	2	d.	d.	PROPN
ftr-400	1027	3	at	at	ADP
ftr-400	1027	4	658	658	NUM
ftr-400	1027	5	.	.	PUNCT
ftr-400	1027	6	223	223	NUM
ftr-400	1027	7	.	.	PUNCT
ftr-400	1028	1	i	i	PRON
ftr-400	1028	2	d.	d.	PROPN
ftr-400	1028	3	at	at	ADP
ftr-400	1028	4	665	665	NUM
ftr-400	1028	5	.	.	PUNCT
ftr-400	1029	1	note	note	NOUN
ftr-400	1029	2	,	,	PUNCT
ftr-400	1029	3	however	however	ADV
ftr-400	1029	4	,	,	PUNCT
ftr-400	1029	5	that	that	SCONJ
ftr-400	1029	6	the	the	DET
ftr-400	1029	7	supreme	supreme	PROPN
ftr-400	1029	8	court	court	PROPN
ftr-400	1029	9	has	have	AUX
ftr-400	1029	10	thus	thus	ADV
ftr-400	1029	11	far	far	ADV
ftr-400	1029	12	refused	refuse	VERB
ftr-400	1029	13	to	to	PART
ftr-400	1029	14	answer	answer	VERB
ftr-400	1029	15	whether	whether	SCONJ
ftr-400	1029	16	�	�	NOUN
ftr-400	1029	17	telecommuting	telecommuting	ADJ
ftr-400	1029	18	�	�	NOUN
ftr-400	1029	19	is	be	AUX
ftr-400	1029	20	similarly	similarly	ADV
ftr-400	1029	21	unconstitutional	unconstitutional	ADJ
ftr-400	1029	22	.	.	PUNCT
ftr-400	1030	1	huckaby	huckaby	PROPN
ftr-400	1030	2	v.	v.	PROPN
ftr-400	1030	3	n.y	n.y	PROPN
ftr-400	1030	4	.	.	PROPN
ftr-400	1030	5	state	state	PROPN
ftr-400	1030	6	div	div	PROPN
ftr-400	1030	7	.	.	PUNCT
ftr-400	1030	8	of	of	ADP
ftr-400	1030	9	tax	tax	NOUN
ftr-400	1030	10	app	app	PROPN
ftr-400	1030	11	.	.	PROPN
ftr-400	1030	12	,	,	PUNCT
ftr-400	1030	13	829	829	NUM
ftr-400	1030	14	n.e.2d	n.e.2d	NOUN
ftr-400	1030	15	276	276	NUM
ftr-400	1030	16	(	(	PUNCT
ftr-400	1030	17	n.y	n.y	PROPN
ftr-400	1030	18	.	.	PROPN
ftr-400	1030	19	2005	2005	NUM
ftr-400	1030	20	)	)	PUNCT
ftr-400	1030	21	,	,	PUNCT
ftr-400	1030	22	cert	cert	PROPN
ftr-400	1030	23	.	.	PUNCT
ftr-400	1030	24	denied	deny	VERB
ftr-400	1030	25	,	,	PUNCT
ftr-400	1030	26	126	126	NUM
ftr-400	1030	27	s.	s.	PROPN
ftr-400	1030	28	ct	ct	PROPN
ftr-400	1030	29	.	.	PUNCT
ftr-400	1031	1	546	546	NUM
ftr-400	1031	2	(	(	PUNCT
ftr-400	1031	3	2005	2005	NUM
ftr-400	1031	4	)	)	PUNCT
ftr-400	1031	5	.	.	PUNCT
ftr-400	1032	1	in	in	ADP
ftr-400	1032	2	huckaby	huckaby	PROPN
ftr-400	1032	3	,	,	PUNCT
ftr-400	1032	4	the	the	DET
ftr-400	1032	5	high	high	ADJ
ftr-400	1032	6	court	court	NOUN
ftr-400	1032	7	of	of	ADP
ftr-400	1032	8	new	new	PROPN
ftr-400	1032	9	york	york	PROPN
ftr-400	1032	10	ruled	rule	VERB
ftr-400	1032	11	that	that	SCONJ
ftr-400	1032	12	a	a	DET
ftr-400	1032	13	tax	tax	NOUN
ftr-400	1032	14	on	on	ADP
ftr-400	1032	15	a	a	DET
ftr-400	1032	16	tennessee	tennessee	NOUN
ftr-400	1032	17	resident	resident	NOUN
ftr-400	1032	18	working	work	VERB
ftr-400	1032	19	for	for	ADP
ftr-400	1032	20	a	a	DET
ftr-400	1032	21	new	new	PROPN
ftr-400	1032	22	york	york	PROPN
ftr-400	1032	23	company	company	NOUN
ftr-400	1032	24	form	form	VERB
ftr-400	1032	25	his	his	PRON
ftr-400	1032	26	home	home	NOUN
ftr-400	1032	27	in	in	ADP
ftr-400	1032	28	tennessee	tennessee	PROPN
ftr-400	1032	29	does	do	AUX
ftr-400	1032	30	not	not	PART
ftr-400	1032	31	violate	violate	VERB
ftr-400	1032	32	the	the	DET
ftr-400	1032	33	constitution	constitution	NOUN
ftr-400	1032	34	.	.	PUNCT
ftr-400	1033	1	i	i	PRON
ftr-400	1033	2	d.	d.	PROPN
ftr-400	1033	3	at	at	ADP
ftr-400	1033	4	284	284	NUM
ftr-400	1033	5	.	.	PUNCT
ftr-400	1034	1	224	224	NUM
ftr-400	1034	2	.	.	PUNCT
ftr-400	1035	1	austin	austin	PROPN
ftr-400	1035	2	,	,	PUNCT
ftr-400	1035	3	420	420	NUM
ftr-400	1035	4	u.s	u.s	PROPN
ftr-400	1035	5	.	.	PROPN
ftr-400	1035	6	at	at	ADP
ftr-400	1035	7	665	665	NUM
ftr-400	1035	8	-	-	SYM
ftr-400	1035	9	66	66	NUM
ftr-400	1035	10	.	.	PUNCT
ftr-400	1036	1	because	because	SCONJ
ftr-400	1036	2	south	south	PROPN
ftr-400	1036	3	carolina	carolina	PROPN
ftr-400	1036	4	was	be	AUX
ftr-400	1036	5	unable	unable	ADJ
ftr-400	1036	6	to	to	PART
ftr-400	1036	7	prove	prove	VERB
ftr-400	1036	8	that	that	SCONJ
ftr-400	1036	9	�	�	PROPN
ftr-400	1036	10	non	non	NOUN
ftr-400	1036	11	-	-	NOUN
ftr-400	1036	12	citizens	citizen	NOUN
ftr-400	1036	13	constitute	constitute	VERB
ftr-400	1036	14	a	a	DET
ftr-400	1036	15	peculiar	peculiar	ADJ
ftr-400	1036	16	source	source	NOUN
ftr-400	1036	17	of	of	ADP
ftr-400	1036	18	the	the	DET
ftr-400	1036	19	evil	evil	NOUN
ftr-400	1036	20	at	at	ADP
ftr-400	1036	21	which	which	PRON
ftr-400	1036	22	the	the	DET
ftr-400	1036	23	statute	statute	NOUN
ftr-400	1036	24	is	be	AUX
ftr-400	1036	25	aimed,	aimed,	NOUN
ftr-400	1036	26	�	�	X
ftr-400	1036	27	215	215	NUM
ftr-400	1036	28	the	the	DET
ftr-400	1036	29	state	state	NOUN
ftr-400	1036	30	�	�	PROPN
ftr-400	1036	31	s	s	PART
ftr-400	1036	32	discriminatory	discriminatory	ADJ
ftr-400	1036	33	licensing	licensing	NOUN
ftr-400	1036	34	fee	fee	NOUN
ftr-400	1036	35	was	be	AUX
ftr-400	1036	36	struck	strike	VERB
ftr-400	1036	37	down.216	down.216	VERB
ftr-400	1036	38	the	the	DET
ftr-400	1036	39	state	state	NOUN
ftr-400	1036	40	also	also	ADV
ftr-400	1036	41	failed	fail	VERB
ftr-400	1036	42	to	to	PART
ftr-400	1036	43	demonstrate	demonstrate	VERB
ftr-400	1036	44	a	a	DET
ftr-400	1036	45	sufficient	sufficient	ADJ
ftr-400	1036	46	link	link	NOUN
ftr-400	1036	47	between	between	ADP
ftr-400	1036	48	�	�	NOUN
ftr-400	1036	49	the	the	DET
ftr-400	1036	50	legitimate	legitimate	ADJ
ftr-400	1036	51	interests	interest	NOUN
ftr-400	1036	52	served	serve	VERB
ftr-400	1036	53	and	and	CCONJ
ftr-400	1036	54	the	the	DET
ftr-400	1036	55	discrimination	discrimination	NOUN
ftr-400	1036	56	practiced	practice	VERB
ftr-400	1036	57	�	�	PROPN
ftr-400	1036	58	217	217	NUM
ftr-400	1036	59	and	and	CCONJ
ftr-400	1036	60	that	that	SCONJ
ftr-400	1036	61	less	less	ADV
ftr-400	1036	62	restrictive	restrictive	ADJ
ftr-400	1036	63	alternatives	alternative	NOUN
ftr-400	1036	64	were	be	AUX
ftr-400	1036	65	impractical.218	impractical.218	NOUN
ftr-400	1036	66	the	the	DET
ftr-400	1036	67	supreme	supreme	PROPN
ftr-400	1036	68	court	court	PROPN
ftr-400	1036	69	applied	apply	VERB
ftr-400	1036	70	this	this	DET
ftr-400	1036	71	test	test	NOUN
ftr-400	1036	72	in	in	ADP
ftr-400	1036	73	austin	austin	PROPN
ftr-400	1036	74	v.	v.	ADP
ftr-400	1036	75	new	new	PROPN
ftr-400	1036	76	hampshire.219	hampshire.219	PROPN
ftr-400	1036	77	new	new	PROPN
ftr-400	1036	78	hampshire	hampshire	PROPN
ftr-400	1036	79	imposed	impose	VERB
ftr-400	1036	80	a	a	DET
ftr-400	1036	81	commuter	commuter	NOUN
ftr-400	1036	82	income	income	NOUN
ftr-400	1036	83	tax	tax	NOUN
ftr-400	1036	84	on	on	ADP
ftr-400	1036	85	nonresidents	nonresident	NOUN
ftr-400	1036	86	�	�	PROPN
ftr-400	1036	87	�	�	PROPN
ftr-400	1036	88	new	new	PROPN
ftr-400	1036	89	hampshire	hampshire	PROPN
ftr-400	1036	90	-	-	PUNCT
ftr-400	1036	91	derived	derive	VERB
ftr-400	1036	92	income	income	NOUN
ftr-400	1036	93	in	in	ADP
ftr-400	1036	94	excess	excess	NOUN
ftr-400	1036	95	of	of	ADP
ftr-400	1036	96	$	$	SYM
ftr-400	1036	97	2,000.	2,000.	NUM
ftr-400	1036	98	�	�	NOUN
ftr-400	1036	99	220	220	NUM
ftr-400	1036	100	the	the	DET
ftr-400	1036	101	tax	tax	NOUN
ftr-400	1036	102	rate	rate	NOUN
ftr-400	1036	103	was	be	AUX
ftr-400	1036	104	4	4	NUM
ftr-400	1036	105	%	%	NOUN
ftr-400	1036	106	unless	unless	SCONJ
ftr-400	1036	107	the	the	DET
ftr-400	1036	108	nonresident	nonresident	ADJ
ftr-400	1036	109	taxpayer	taxpayer	PROPN
ftr-400	1036	110	�	�	PROPN
ftr-400	1036	111	s	s	PART
ftr-400	1036	112	state	state	NOUN
ftr-400	1036	113	of	of	ADP
ftr-400	1036	114	residence	residence	NOUN
ftr-400	1036	115	imposed	impose	VERB
ftr-400	1036	116	a	a	DET
ftr-400	1036	117	lesser	less	ADJ
ftr-400	1036	118	rate	rate	NOUN
ftr-400	1036	119	of	of	ADP
ftr-400	1036	120	tax	tax	NOUN
ftr-400	1036	121	had	have	AUX
ftr-400	1036	122	the	the	DET
ftr-400	1036	123	income	income	NOUN
ftr-400	1036	124	been	be	AUX
ftr-400	1036	125	earned	earn	VERB
ftr-400	1036	126	in	in	ADP
ftr-400	1036	127	that	that	DET
ftr-400	1036	128	state.221	state.221	NOUN
ftr-400	1036	129	although	although	SCONJ
ftr-400	1036	130	new	new	PROPN
ftr-400	1036	131	hampshire	hampshire	PROPN
ftr-400	1036	132	residents	resident	NOUN
ftr-400	1036	133	were	be	AUX
ftr-400	1036	134	also	also	ADV
ftr-400	1036	135	taxed	tax	VERB
ftr-400	1036	136	on	on	ADP
ftr-400	1036	137	their	their	PRON
ftr-400	1036	138	out	out	NOUN
ftr-400	1036	139	-	-	PUNCT
ftr-400	1036	140	of	of	ADP
ftr-400	1036	141	state	state	NOUN
ftr-400	1036	142	income	income	NOUN
ftr-400	1036	143	,	,	PUNCT
ftr-400	1036	144	the	the	DET
ftr-400	1036	145	statute	statute	NOUN
ftr-400	1036	146	excluded	exclude	VERB
ftr-400	1036	147	various	various	ADJ
ftr-400	1036	148	categories	category	NOUN
ftr-400	1036	149	of	of	ADP
ftr-400	1036	150	income	income	NOUN
ftr-400	1036	151	such	such	ADJ
ftr-400	1036	152	that	that	SCONJ
ftr-400	1036	153	no	no	DET
ftr-400	1036	154	resident	resident	NOUN
ftr-400	1036	155	was	be	AUX
ftr-400	1036	156	actually	actually	ADV
ftr-400	1036	157	taxed	tax	VERB
ftr-400	1036	158	on	on	ADP
ftr-400	1036	159	his	his	PRON
ftr-400	1036	160	out	out	ADV
ftr-400	1036	161	-	-	PUNCT
ftr-400	1036	162	of	of	ADP
ftr-400	1036	163	-	-	PUNCT
ftr-400	1036	164	state	state	NOUN
ftr-400	1036	165	income.222	income.222	NOUN
ftr-400	1036	166	given	give	VERB
ftr-400	1036	167	the	the	DET
ftr-400	1036	168	�	�	NOUN
ftr-400	1036	169	rule	rule	NOUN
ftr-400	1036	170	of	of	ADP
ftr-400	1036	171	substantial	substantial	ADJ
ftr-400	1036	172	equality	equality	NOUN
ftr-400	1036	173	of	of	ADP
ftr-400	1036	174	treatment	treatment	NOUN
ftr-400	1036	175	�	�	PROPN
ftr-400	1036	176	for	for	ADP
ftr-400	1036	177	resident	resident	NOUN
ftr-400	1036	178	and	and	CCONJ
ftr-400	1036	179	nonresident	nonresident	ADJ
ftr-400	1036	180	taxpayers	taxpayer	NOUN
ftr-400	1036	181	,	,	PUNCT
ftr-400	1036	182	the	the	DET
ftr-400	1036	183	supreme	supreme	PROPN
ftr-400	1036	184	court	court	PROPN
ftr-400	1036	185	found	find	VERB
ftr-400	1036	186	the	the	DET
ftr-400	1036	187	commuter	commuter	NOUN
ftr-400	1036	188	tax	tax	NOUN
ftr-400	1036	189	unconstitutional	unconstitutional	ADJ
ftr-400	1036	190	because	because	SCONJ
ftr-400	1036	191	the	the	DET
ftr-400	1036	192	tax	tax	NOUN
ftr-400	1036	193	fell	fall	VERB
ftr-400	1036	194	exclusively	exclusively	ADV
ftr-400	1036	195	on	on	ADP
ftr-400	1036	196	the	the	DET
ftr-400	1036	197	income	income	NOUN
ftr-400	1036	198	of	of	ADP
ftr-400	1036	199	nonresidents.223	nonresidents.223	PROPN
ftr-400	1036	200	new	new	PROPN
ftr-400	1036	201	hampshire	hampshire	PROPN
ftr-400	1036	202	argued	argue	VERB
ftr-400	1036	203	that	that	SCONJ
ftr-400	1036	204	the	the	DET
ftr-400	1036	205	tax	tax	NOUN
ftr-400	1036	206	was	be	AUX
ftr-400	1036	207	not	not	PART
ftr-400	1036	208	more	more	ADV
ftr-400	1036	209	burdensome	burdensome	ADJ
ftr-400	1036	210	once	once	SCONJ
ftr-400	1036	211	the	the	DET
ftr-400	1036	212	tax	tax	NOUN
ftr-400	1036	213	credit	credit	NOUN
ftr-400	1036	214	the	the	DET
ftr-400	1036	215	commuters	commuter	NOUN
ftr-400	1036	216	received	receive	VERB
ftr-400	1036	217	from	from	ADP
ftr-400	1036	218	their	their	PRON
ftr-400	1036	219	state	state	NOUN
ftr-400	1036	220	of	of	ADP
ftr-400	1036	221	residence	residence	NOUN
ftr-400	1036	222	was	be	AUX
ftr-400	1036	223	taken	take	VERB
ftr-400	1036	224	into	into	ADP
ftr-400	1036	225	account.224	account.224	NOUN
ftr-400	1036	226	the	the	DET
ftr-400	1036	227	majority	majority	NOUN
ftr-400	1036	228	replied	reply	VERB
ftr-400	1036	229	that	that	SCONJ
ftr-400	1036	230	�	�	VERB
ftr-400	1036	231	the	the	DET
ftr-400	1036	232	84	84	NUM
ftr-400	1036	233	florida	florida	PROPN
ftr-400	1036	234	tax	tax	NOUN
ftr-400	1036	235	review	review	NOUN
ftr-400	1036	236	[	[	X
ftr-400	1036	237	vol.7:2	vol.7:2	NOUN
ftr-400	1036	238	225	225	NUM
ftr-400	1036	239	.	.	PUNCT
ftr-400	1037	1	i	i	PRON
ftr-400	1037	2	d.	d.	PROPN
ftr-400	1037	3	at	at	ADP
ftr-400	1037	4	668	668	NUM
ftr-400	1037	5	.	.	PUNCT
ftr-400	1037	6	226	226	NUM
ftr-400	1037	7	.	.	PUNCT
ftr-400	1038	1	see	see	VERB
ftr-400	1038	2	bank	bank	PROPN
ftr-400	1038	3	of	of	ADP
ftr-400	1038	4	augusta	augusta	PROPN
ftr-400	1038	5	v.	v.	CCONJ
ftr-400	1038	6	earle	earle	PROPN
ftr-400	1038	7	,	,	PUNCT
ftr-400	1038	8	38	38	NUM
ftr-400	1038	9	u.s	u.s	PROPN
ftr-400	1038	10	.	.	PROPN
ftr-400	1038	11	(	(	PUNCT
ftr-400	1038	12	13	13	NUM
ftr-400	1038	13	pet	pet	NOUN
ftr-400	1038	14	.	.	PUNCT
ftr-400	1038	15	)	)	PUNCT
ftr-400	1039	1	519	519	NUM
ftr-400	1039	2	,	,	PUNCT
ftr-400	1039	3	586	586	NUM
ftr-400	1039	4	(	(	PUNCT
ftr-400	1039	5	1839	1839	NUM
ftr-400	1039	6	)	)	PUNCT
ftr-400	1039	7	(	(	PUNCT
ftr-400	1039	8	holding	hold	VERB
ftr-400	1039	9	that	that	SCONJ
ftr-400	1039	10	the	the	DET
ftr-400	1039	11	protections	protection	NOUN
ftr-400	1039	12	of	of	ADP
ftr-400	1039	13	the	the	DET
ftr-400	1039	14	privileges	privilege	NOUN
ftr-400	1039	15	and	and	CCONJ
ftr-400	1039	16	immunities	immunity	NOUN
ftr-400	1039	17	clause	clause	NOUN
ftr-400	1039	18	do	do	AUX
ftr-400	1039	19	not	not	PART
ftr-400	1039	20	extend	extend	VERB
ftr-400	1039	21	to	to	ADP
ftr-400	1039	22	corporations	corporation	NOUN
ftr-400	1039	23	)	)	PUNCT
ftr-400	1039	24	.	.	PUNCT
ftr-400	1040	1	see	see	VERB
ftr-400	1040	2	also	also	ADV
ftr-400	1040	3	w.	w.	PROPN
ftr-400	1040	4	&	&	CCONJ
ftr-400	1040	5	s.	s.	PROPN
ftr-400	1040	6	life	life	PROPN
ftr-400	1040	7	ins	ins	PROPN
ftr-400	1040	8	.	.	PUNCT
ftr-400	1040	9	co.	co.	PROPN
ftr-400	1041	1	v.	v.	ADP
ftr-400	1041	2	state	state	PROPN
ftr-400	1041	3	bd	bd	PROPN
ftr-400	1041	4	.	.	PROPN
ftr-400	1041	5	of	of	ADP
ftr-400	1041	6	equalization	equalization	NOUN
ftr-400	1041	7	,	,	PUNCT
ftr-400	1041	8	451	451	NUM
ftr-400	1041	9	u.s	u.s	PROPN
ftr-400	1041	10	.	.	PROPN
ftr-400	1041	11	648	648	NUM
ftr-400	1041	12	,	,	PUNCT
ftr-400	1041	13	656	656	NUM
ftr-400	1041	14	(	(	PUNCT
ftr-400	1041	15	1981	1981	NUM
ftr-400	1041	16	)	)	PUNCT
ftr-400	1041	17	(	(	PUNCT
ftr-400	1041	18	citing	cite	VERB
ftr-400	1041	19	hemphill	hemphill	PROPN
ftr-400	1041	20	v.	v.	PROPN
ftr-400	1041	21	orloff	orloff	PROPN
ftr-400	1041	22	,	,	PUNCT
ftr-400	1041	23	277	277	NUM
ftr-400	1041	24	u.s	u.s	PROPN
ftr-400	1041	25	.	.	PROPN
ftr-400	1041	26	537	537	NUM
ftr-400	1041	27	,	,	PUNCT
ftr-400	1041	28	548	548	NUM
ftr-400	1041	29	-	-	SYM
ftr-400	1041	30	50	50	NUM
ftr-400	1041	31	(	(	PUNCT
ftr-400	1041	32	1928	1928	NUM
ftr-400	1041	33	)	)	PUNCT
ftr-400	1041	34	)	)	PUNCT
ftr-400	1041	35	(	(	PUNCT
ftr-400	1041	36	noting	note	VERB
ftr-400	1041	37	that	that	SCONJ
ftr-400	1041	38	the	the	DET
ftr-400	1041	39	privileges	privilege	NOUN
ftr-400	1041	40	and	and	CCONJ
ftr-400	1041	41	immunities	immunity	NOUN
ftr-400	1041	42	clause	clause	NOUN
ftr-400	1041	43	does	do	AUX
ftr-400	1041	44	not	not	PART
ftr-400	1041	45	protect	protect	VERB
ftr-400	1041	46	corporations	corporation	NOUN
ftr-400	1041	47	)	)	PUNCT
ftr-400	1041	48	;	;	PUNCT
ftr-400	1041	49	blake	blake	PROPN
ftr-400	1041	50	v.	v.	PROPN
ftr-400	1041	51	mcclung	mcclung	PROPN
ftr-400	1041	52	,	,	PUNCT
ftr-400	1041	53	172	172	NUM
ftr-400	1041	54	u.s	u.s	PROPN
ftr-400	1041	55	.	.	PROPN
ftr-400	1041	56	239	239	NUM
ftr-400	1041	57	,	,	PUNCT
ftr-400	1041	58	259	259	NUM
ftr-400	1041	59	(	(	PUNCT
ftr-400	1041	60	1898	1898	NUM
ftr-400	1041	61	)	)	PUNCT
ftr-400	1041	62	(	(	PUNCT
ftr-400	1041	63	determining	determine	VERB
ftr-400	1041	64	that	that	SCONJ
ftr-400	1041	65	a	a	DET
ftr-400	1041	66	corporation	corporation	NOUN
ftr-400	1041	67	may	may	AUX
ftr-400	1041	68	not	not	PART
ftr-400	1041	69	invoke	invoke	VERB
ftr-400	1041	70	the	the	DET
ftr-400	1041	71	protection	protection	NOUN
ftr-400	1041	72	of	of	ADP
ftr-400	1041	73	the	the	DET
ftr-400	1041	74	privileges	privilege	NOUN
ftr-400	1041	75	and	and	CCONJ
ftr-400	1041	76	immunities	immunity	NOUN
ftr-400	1041	77	clause	clause	NOUN
ftr-400	1041	78	)	)	PUNCT
ftr-400	1041	79	;	;	PUNCT
ftr-400	1041	80	paul	paul	PROPN
ftr-400	1041	81	v.	v.	PROPN
ftr-400	1041	82	virginia	virginia	PROPN
ftr-400	1041	83	,	,	PUNCT
ftr-400	1041	84	75	75	NUM
ftr-400	1041	85	u.s	u.s	PROPN
ftr-400	1041	86	.	.	PROPN
ftr-400	1041	87	(	(	PUNCT
ftr-400	1041	88	8	8	NUM
ftr-400	1041	89	wall	wall	NOUN
ftr-400	1041	90	.	.	PUNCT
ftr-400	1041	91	)	)	PUNCT
ftr-400	1042	1	168	168	NUM
ftr-400	1042	2	,	,	PUNCT
ftr-400	1042	3	177	177	NUM
ftr-400	1042	4	-	-	SYM
ftr-400	1042	5	78	78	NUM
ftr-400	1042	6	(	(	PUNCT
ftr-400	1042	7	1868	1868	NUM
ftr-400	1042	8	)	)	PUNCT
ftr-400	1042	9	(	(	PUNCT
ftr-400	1042	10	stating	state	VERB
ftr-400	1042	11	that	that	SCONJ
ftr-400	1042	12	a	a	DET
ftr-400	1042	13	corporation	corporation	NOUN
ftr-400	1042	14	is	be	AUX
ftr-400	1042	15	not	not	PART
ftr-400	1042	16	a	a	DET
ftr-400	1042	17	citizen	citizen	NOUN
ftr-400	1042	18	within	within	ADP
ftr-400	1042	19	the	the	DET
ftr-400	1042	20	meaning	meaning	NOUN
ftr-400	1042	21	of	of	ADP
ftr-400	1042	22	the	the	DET
ftr-400	1042	23	privileges	privilege	NOUN
ftr-400	1042	24	and	and	CCONJ
ftr-400	1042	25	immunities	immunity	NOUN
ftr-400	1042	26	clause	clause	NOUN
ftr-400	1042	27	)	)	PUNCT
ftr-400	1042	28	.	.	PUNCT
ftr-400	1043	1	227	227	NUM
ftr-400	1043	2	.	.	PUNCT
ftr-400	1044	1	hellerstein	hellerstein	PROPN
ftr-400	1044	2	,	,	PUNCT
ftr-400	1044	3	supra	supra	PROPN
ftr-400	1044	4	note	note	PROPN
ftr-400	1044	5	201	201	NUM
ftr-400	1044	6	,	,	PUNCT
ftr-400	1044	7	at	at	ADP
ftr-400	1044	8	1332	1332	NUM
ftr-400	1044	9	n.104	n.104	NOUN
ftr-400	1044	10	.	.	PUNCT
ftr-400	1045	1	see	see	VERB
ftr-400	1045	2	also	also	ADV
ftr-400	1045	3	shyy	shyy	PROPN
ftr-400	1045	4	,	,	PUNCT
ftr-400	1045	5	inc	inc	PROPN
ftr-400	1045	6	.	.	PROPN
ftr-400	1046	1	v.	v.	ADP
ftr-400	1046	2	borough	borough	NOUN
ftr-400	1046	3	of	of	ADP
ftr-400	1046	4	glassboro	glassboro	PROPN
ftr-400	1046	5	,	,	PUNCT
ftr-400	1047	1	393	393	NUM
ftr-400	1047	2	u.s	u.s	PROPN
ftr-400	1047	3	.	.	PROPN
ftr-400	1047	4	117	117	NUM
ftr-400	1047	5	(	(	PUNCT
ftr-400	1047	6	1968	1968	NUM
ftr-400	1047	7	)	)	PUNCT
ftr-400	1047	8	(	(	PUNCT
ftr-400	1047	9	holding	hold	VERB
ftr-400	1047	10	that	that	SCONJ
ftr-400	1047	11	a	a	DET
ftr-400	1047	12	state	state	NOUN
ftr-400	1047	13	can	can	AUX
ftr-400	1047	14	not	not	PART
ftr-400	1047	15	deny	deny	VERB
ftr-400	1047	16	a	a	DET
ftr-400	1047	17	tax	tax	NOUN
ftr-400	1047	18	exemption	exemption	NOUN
ftr-400	1047	19	to	to	ADP
ftr-400	1047	20	a	a	DET
ftr-400	1047	21	foreign	foreign	ADJ
ftr-400	1047	22	corporation	corporation	NOUN
ftr-400	1047	23	,	,	PUNCT
ftr-400	1047	24	allowed	allow	VERB
ftr-400	1047	25	to	to	PART
ftr-400	1047	26	enter	enter	VERB
ftr-400	1047	27	that	that	DET
ftr-400	1047	28	state	state	NOUN
ftr-400	1047	29	to	to	PART
ftr-400	1047	30	do	do	VERB
ftr-400	1047	31	business	business	NOUN
ftr-400	1047	32	,	,	PUNCT
ftr-400	1047	33	that	that	SCONJ
ftr-400	1047	34	a	a	DET
ftr-400	1047	35	domestic	domestic	ADJ
ftr-400	1047	36	corporation	corporation	NOUN
ftr-400	1047	37	would	would	AUX
ftr-400	1047	38	receive	receive	VERB
ftr-400	1047	39	)	)	PUNCT
ftr-400	1047	40	;	;	PUNCT
ftr-400	1047	41	wheeling	wheel	VERB
ftr-400	1047	42	steel	steel	PROPN
ftr-400	1047	43	corp	corp	PROPN
ftr-400	1047	44	.	.	PROPN
ftr-400	1048	1	v.	v.	PROPN
ftr-400	1048	2	glander	glander	PROPN
ftr-400	1048	3	,	,	PUNCT
ftr-400	1048	4	337	337	NUM
ftr-400	1048	5	u.s	u.s	PROPN
ftr-400	1048	6	.	.	PROPN
ftr-400	1048	7	562	562	NUM
ftr-400	1048	8	(	(	PUNCT
ftr-400	1048	9	1949	1949	NUM
ftr-400	1048	10	)	)	PUNCT
ftr-400	1048	11	(	(	PUNCT
ftr-400	1048	12	holding	hold	VERB
ftr-400	1048	13	that	that	SCONJ
ftr-400	1048	14	where	where	SCONJ
ftr-400	1048	15	a	a	DET
ftr-400	1048	16	state	state	NOUN
ftr-400	1048	17	has	have	AUX
ftr-400	1048	18	permitted	permit	VERB
ftr-400	1048	19	a	a	DET
ftr-400	1048	20	foreign	foreign	ADJ
ftr-400	1048	21	corporation	corporation	NOUN
ftr-400	1048	22	to	to	PART
ftr-400	1048	23	enter	enter	VERB
ftr-400	1048	24	and	and	CCONJ
ftr-400	1048	25	transact	transact	VERB
ftr-400	1048	26	business	business	NOUN
ftr-400	1048	27	equal	equal	ADJ
ftr-400	1048	28	protection	protection	NOUN
ftr-400	1048	29	must	must	AUX
ftr-400	1048	30	be	be	AUX
ftr-400	1048	31	accorded	accord	VERB
ftr-400	1048	32	at	at	ADP
ftr-400	1048	33	least	least	ADJ
ftr-400	1048	34	to	to	ADP
ftr-400	1048	35	the	the	DET
ftr-400	1048	36	extent	extent	NOUN
ftr-400	1048	37	that	that	SCONJ
ftr-400	1048	38	their	their	PRON
ftr-400	1048	39	property	property	NOUN
ftr-400	1048	40	is	be	AUX
ftr-400	1048	41	entitled	entitle	VERB
ftr-400	1048	42	to	to	ADP
ftr-400	1048	43	an	an	DET
ftr-400	1048	44	equally	equally	ADV
ftr-400	1048	45	favorable	favorable	ADJ
ftr-400	1048	46	ad	ad	NOUN
ftr-400	1048	47	valorem	valorem	VERB
ftr-400	1048	48	tax	tax	NOUN
ftr-400	1048	49	basis	basis	NOUN
ftr-400	1048	50	)	)	PUNCT
ftr-400	1048	51	.	.	PUNCT
ftr-400	1049	1	228	228	NUM
ftr-400	1049	2	.	.	PUNCT
ftr-400	1050	1	u.s	u.s	PROPN
ftr-400	1050	2	.	.	PROPN
ftr-400	1050	3	const	const	PROPN
ftr-400	1050	4	.	.	PUNCT
ftr-400	1051	1	amend	amend	PROPN
ftr-400	1051	2	.	.	PUNCT
ftr-400	1052	1	xiv	xiv	PROPN
ftr-400	1052	2	,	,	PUNCT
ftr-400	1052	3	§	§	PROPN
ftr-400	1052	4	1	1	NUM
ftr-400	1052	5	.	.	PUNCT
ftr-400	1053	1	the	the	DET
ftr-400	1053	2	supreme	supreme	PROPN
ftr-400	1053	3	court	court	PROPN
ftr-400	1053	4	ruled	rule	VERB
ftr-400	1053	5	that	that	SCONJ
ftr-400	1053	6	a	a	DET
ftr-400	1053	7	corporation	corporation	NOUN
ftr-400	1053	8	is	be	AUX
ftr-400	1053	9	a	a	DET
ftr-400	1053	10	�	�	NOUN
ftr-400	1053	11	person	person	NOUN
ftr-400	1053	12	�	�	PROPN
ftr-400	1053	13	within	within	ADP
ftr-400	1053	14	the	the	DET
ftr-400	1053	15	meaning	meaning	NOUN
ftr-400	1053	16	of	of	ADP
ftr-400	1053	17	the	the	DET
ftr-400	1053	18	fourteenth	fourteenth	ADJ
ftr-400	1053	19	amendment	amendment	NOUN
ftr-400	1053	20	in	in	ADP
ftr-400	1053	21	santa	santa	PROPN
ftr-400	1053	22	clara	clara	PROPN
ftr-400	1053	23	county	county	PROPN
ftr-400	1053	24	v.	v.	ADP
ftr-400	1053	25	south	south	PROPN
ftr-400	1053	26	pacific	pacific	PROPN
ftr-400	1053	27	railroad	railroad	NOUN
ftr-400	1053	28	,	,	PUNCT
ftr-400	1053	29	118	118	NUM
ftr-400	1053	30	u.s	u.s	PROPN
ftr-400	1053	31	.	.	PROPN
ftr-400	1053	32	394	394	NUM
ftr-400	1053	33	(	(	PUNCT
ftr-400	1053	34	1886	1886	NUM
ftr-400	1053	35	)	)	PUNCT
ftr-400	1053	36	.	.	PUNCT
ftr-400	1054	1	229	229	NUM
ftr-400	1054	2	.	.	PUNCT
ftr-400	1055	1	see	see	AUX
ftr-400	1055	2	lehnhausen	lehnhausen	VERB
ftr-400	1055	3	v.	v.	ADP
ftr-400	1055	4	lake	lake	PROPN
ftr-400	1055	5	shore	shore	PROPN
ftr-400	1055	6	auto	auto	PROPN
ftr-400	1055	7	parts	parts	PROPN
ftr-400	1055	8	co.	co.	PROPN
ftr-400	1055	9	,	,	PUNCT
ftr-400	1055	10	410	410	NUM
ftr-400	1055	11	u.s	u.s	PROPN
ftr-400	1055	12	.	.	PROPN
ftr-400	1055	13	356	356	NUM
ftr-400	1055	14	,	,	PUNCT
ftr-400	1055	15	359	359	NUM
ftr-400	1055	16	-	-	SYM
ftr-400	1055	17	60	60	NUM
ftr-400	1055	18	(	(	PUNCT
ftr-400	1055	19	1973	1973	NUM
ftr-400	1055	20	)	)	PUNCT
ftr-400	1055	21	(	(	PUNCT
ftr-400	1055	22	holding	hold	VERB
ftr-400	1055	23	that	that	SCONJ
ftr-400	1055	24	an	an	DET
ftr-400	1055	25	illinois	illinois	PROPN
ftr-400	1055	26	constitutional	constitutional	ADJ
ftr-400	1055	27	amendment	amendment	NOUN
ftr-400	1055	28	authorizing	authorize	VERB
ftr-400	1055	29	ad	ad	NOUN
ftr-400	1055	30	valorem	valorem	VERB
ftr-400	1055	31	taxes	taxis	NOUN
ftr-400	1055	32	on	on	ADP
ftr-400	1055	33	personal	personal	ADJ
ftr-400	1055	34	property	property	NOUN
ftr-400	1055	35	of	of	ADP
ftr-400	1055	36	corporations	corporation	NOUN
ftr-400	1055	37	and	and	CCONJ
ftr-400	1055	38	similar	similar	ADJ
ftr-400	1055	39	entities	entity	NOUN
ftr-400	1055	40	,	,	PUNCT
ftr-400	1055	41	but	but	CCONJ
ftr-400	1055	42	not	not	PART
ftr-400	1055	43	with	with	ADP
ftr-400	1055	44	respect	respect	NOUN
ftr-400	1055	45	to	to	ADP
ftr-400	1055	46	personal	personal	ADJ
ftr-400	1055	47	property	property	NOUN
ftr-400	1055	48	of	of	ADP
ftr-400	1055	49	individuals	individual	NOUN
ftr-400	1055	50	,	,	PUNCT
ftr-400	1055	51	did	do	AUX
ftr-400	1055	52	not	not	PART
ftr-400	1055	53	violate	violate	VERB
ftr-400	1055	54	the	the	DET
ftr-400	1055	55	equal	equal	ADJ
ftr-400	1055	56	protection	protection	NOUN
ftr-400	1055	57	clause	clause	NOUN
ftr-400	1055	58	because	because	SCONJ
ftr-400	1055	59	it	it	PRON
ftr-400	1055	60	was	be	AUX
ftr-400	1055	61	not	not	PART
ftr-400	1055	62	the	the	DET
ftr-400	1055	63	result	result	NOUN
ftr-400	1055	64	of	of	ADP
ftr-400	1055	65	invidious	invidious	ADJ
ftr-400	1055	66	discrimination	discrimination	NOUN
ftr-400	1055	67	and	and	CCONJ
ftr-400	1055	68	was	be	AUX
ftr-400	1055	69	within	within	ADP
ftr-400	1055	70	the	the	DET
ftr-400	1055	71	state	state	NOUN
ftr-400	1055	72	�	�	PROPN
ftr-400	1055	73	s	s	PART
ftr-400	1055	74	discretion	discretion	NOUN
ftr-400	1055	75	to	to	PART
ftr-400	1055	76	make	make	VERB
ftr-400	1055	77	classifications	classification	NOUN
ftr-400	1055	78	for	for	ADP
ftr-400	1055	79	tax	tax	NOUN
ftr-400	1055	80	purposes	purpose	NOUN
ftr-400	1055	81	)	)	PUNCT
ftr-400	1055	82	.	.	PUNCT
ftr-400	1056	1	see	see	VERB
ftr-400	1056	2	also	also	ADV
ftr-400	1056	3	allied	ally	VERB
ftr-400	1056	4	stores	store	NOUN
ftr-400	1056	5	of	of	ADP
ftr-400	1056	6	ohio	ohio	PROPN
ftr-400	1056	7	inc	inc	PROPN
ftr-400	1056	8	.	.	PROPN
ftr-400	1057	1	v.	v.	ADP
ftr-400	1057	2	bowers	bower	NOUN
ftr-400	1057	3	,	,	PUNCT
ftr-400	1057	4	358	358	NUM
ftr-400	1057	5	u.s	u.s	PROPN
ftr-400	1057	6	.	.	PROPN
ftr-400	1057	7	522	522	NUM
ftr-400	1057	8	,	,	PUNCT
ftr-400	1057	9	526	526	NUM
ftr-400	1057	10	-	-	SYM
ftr-400	1057	11	27	27	NUM
ftr-400	1057	12	(	(	PUNCT
ftr-400	1057	13	1959	1959	NUM
ftr-400	1057	14	)	)	PUNCT
ftr-400	1057	15	(	(	PUNCT
ftr-400	1057	16	holding	hold	VERB
ftr-400	1057	17	that	that	SCONJ
ftr-400	1057	18	an	an	DET
ftr-400	1057	19	ohio	ohio	PROPN
ftr-400	1057	20	statute	statute	NOUN
ftr-400	1057	21	imposing	impose	VERB
ftr-400	1057	22	an	an	DET
ftr-400	1057	23	ad	ad	NOUN
ftr-400	1057	24	valorem	valorem	VERB
ftr-400	1057	25	tax	tax	NOUN
ftr-400	1057	26	on	on	ADP
ftr-400	1057	27	property	property	NOUN
ftr-400	1057	28	stored	store	VERB
ftr-400	1057	29	by	by	ADP
ftr-400	1057	30	local	local	ADJ
ftr-400	1057	31	companies	company	NOUN
ftr-400	1057	32	while	while	SCONJ
ftr-400	1057	33	exempting	exempt	VERB
ftr-400	1057	34	out	out	ADV
ftr-400	1057	35	-	-	PUNCT
ftr-400	1057	36	of	of	ADP
ftr-400	1057	37	-	-	PUNCT
ftr-400	1057	38	state	state	NOUN
ftr-400	1057	39	owners	owner	NOUN
ftr-400	1057	40	of	of	ADP
ftr-400	1057	41	warehouses	warehouse	NOUN
ftr-400	1057	42	did	do	AUX
ftr-400	1057	43	not	not	PART
ftr-400	1057	44	deny	deny	VERB
ftr-400	1057	45	domestic	domestic	ADJ
ftr-400	1057	46	corporations	corporation	NOUN
ftr-400	1057	47	the	the	DET
ftr-400	1057	48	equal	equal	ADJ
ftr-400	1057	49	protection	protection	NOUN
ftr-400	1057	50	of	of	ADP
ftr-400	1057	51	the	the	DET
ftr-400	1057	52	law	law	NOUN
ftr-400	1057	53	)	)	PUNCT
ftr-400	1057	54	.	.	PUNCT
ftr-400	1058	1	230	230	NUM
ftr-400	1058	2	.	.	PUNCT
ftr-400	1059	1	nordlinger	nordlinger	PROPN
ftr-400	1059	2	v.	v.	PROPN
ftr-400	1059	3	hahn	hahn	PROPN
ftr-400	1059	4	,	,	PUNCT
ftr-400	1059	5	505	505	NUM
ftr-400	1059	6	u.s	u.s	PROPN
ftr-400	1059	7	.	.	PROPN
ftr-400	1059	8	1	1	NUM
ftr-400	1059	9	,	,	PUNCT
ftr-400	1059	10	11	11	NUM
ftr-400	1059	11	(	(	PUNCT
ftr-400	1059	12	1992	1992	NUM
ftr-400	1059	13	)	)	PUNCT
ftr-400	1059	14	(	(	PUNCT
ftr-400	1059	15	citing	cite	VERB
ftr-400	1059	16	u.s	u.s	PROPN
ftr-400	1059	17	.	.	PROPN
ftr-400	1059	18	r.r	r.r	PROPN
ftr-400	1059	19	.	.	PROPN
ftr-400	1059	20	ret	ret	PROPN
ftr-400	1059	21	.	.	PUNCT
ftr-400	1060	1	bd	bd	PROPN
ftr-400	1060	2	.	.	PROPN
ftr-400	1061	1	v.	v.	PROPN
ftr-400	1061	2	fritz	fritz	PROPN
ftr-400	1061	3	,	,	PUNCT
ftr-400	1061	4	449	449	NUM
ftr-400	1061	5	u.s	u.s	PROPN
ftr-400	1061	6	.	.	PROPN
ftr-400	1061	7	166	166	NUM
ftr-400	1061	8	,	,	PUNCT
ftr-400	1061	9	174	174	NUM
ftr-400	1061	10	,	,	PUNCT
ftr-400	1061	11	179	179	NUM
ftr-400	1061	12	(	(	PUNCT
ftr-400	1061	13	1980	1980	NUM
ftr-400	1061	14	)	)	PUNCT
ftr-400	1061	15	)	)	PUNCT
ftr-400	1061	16	.	.	PUNCT
ftr-400	1062	1	constitutionality	constitutionality	NOUN
ftr-400	1062	2	of	of	ADP
ftr-400	1062	3	one	one	NUM
ftr-400	1062	4	state	state	NOUN
ftr-400	1062	5	�	�	PROPN
ftr-400	1062	6	s	s	PART
ftr-400	1062	7	statutes	statute	NOUN
ftr-400	1062	8	affecting	affect	VERB
ftr-400	1062	9	nonresidents	nonresident	NOUN
ftr-400	1062	10	[	[	X
ftr-400	1062	11	can	can	AUX
ftr-400	1062	12	not	not	PART
ftr-400	1062	13	]	]	PUNCT
ftr-400	1062	14	depend	depend	VERB
ftr-400	1062	15	upon	upon	SCONJ
ftr-400	1062	16	the	the	DET
ftr-400	1062	17	present	present	ADJ
ftr-400	1062	18	configuration	configuration	NOUN
ftr-400	1062	19	of	of	ADP
ftr-400	1062	20	the	the	DET
ftr-400	1062	21	statutes	statute	NOUN
ftr-400	1062	22	of	of	ADP
ftr-400	1062	23	another	another	DET
ftr-400	1062	24	state.	state.	PROPN
ftr-400	1062	25	�	�	PROPN
ftr-400	1062	26	225	225	NUM
ftr-400	1062	27	2	2	NUM
ftr-400	1062	28	.	.	PUNCT
ftr-400	1063	1	the	the	DET
ftr-400	1063	2	equal	equal	ADJ
ftr-400	1063	3	protection	protection	NOUN
ftr-400	1063	4	clause	clause	NOUN
ftr-400	1063	5	although	although	SCONJ
ftr-400	1063	6	the	the	DET
ftr-400	1063	7	privileges	privilege	NOUN
ftr-400	1063	8	and	and	CCONJ
ftr-400	1063	9	immunities	immunity	NOUN
ftr-400	1063	10	clause	clause	NOUN
ftr-400	1063	11	is	be	AUX
ftr-400	1063	12	inapplicable	inapplicable	ADJ
ftr-400	1063	13	to	to	AUX
ftr-400	1063	14	corporations,226	corporations,226	VERB
ftr-400	1063	15	the	the	DET
ftr-400	1063	16	equal	equal	ADJ
ftr-400	1063	17	protection	protection	NOUN
ftr-400	1063	18	clause	clause	NOUN
ftr-400	1063	19	,	,	PUNCT
ftr-400	1063	20	which	which	PRON
ftr-400	1063	21	also	also	ADV
ftr-400	1063	22	forbids	forbid	VERB
ftr-400	1063	23	states	state	NOUN
ftr-400	1063	24	to	to	PART
ftr-400	1063	25	discriminate	discriminate	VERB
ftr-400	1063	26	against	against	ADP
ftr-400	1063	27	outsiders	outsider	NOUN
ftr-400	1063	28	in	in	ADP
ftr-400	1063	29	favor	favor	NOUN
ftr-400	1063	30	of	of	ADP
ftr-400	1063	31	locals	local	NOUN
ftr-400	1063	32	,	,	PUNCT
ftr-400	1063	33	has	have	AUX
ftr-400	1063	34	been	be	AUX
ftr-400	1063	35	used	use	VERB
ftr-400	1063	36	to	to	PART
ftr-400	1063	37	prohibit	prohibit	VERB
ftr-400	1063	38	discrimination	discrimination	NOUN
ftr-400	1063	39	against	against	ADP
ftr-400	1063	40	corporations.227	corporations.227	PROPN
ftr-400	1063	41	the	the	DET
ftr-400	1063	42	fourteenth	fourteenth	ADJ
ftr-400	1063	43	amendment	amendment	NOUN
ftr-400	1063	44	,	,	PUNCT
ftr-400	1063	45	ratified	ratify	VERB
ftr-400	1063	46	in	in	ADP
ftr-400	1063	47	1868	1868	NUM
ftr-400	1063	48	,	,	PUNCT
ftr-400	1063	49	decrees	decree	NOUN
ftr-400	1063	50	�	�	PROPN
ftr-400	1064	1	[	[	X
ftr-400	1064	2	n]o	n]o	NOUN
ftr-400	1064	3	state	state	NOUN
ftr-400	1064	4	shall	shall	NOUN
ftr-400	1064	5	.	.	PUNCT
ftr-400	1064	6	.	.	PUNCT
ftr-400	1064	7	.	.	PUNCT
ftr-400	1065	1	deny	deny	VERB
ftr-400	1065	2	to	to	ADP
ftr-400	1065	3	any	any	DET
ftr-400	1065	4	person	person	NOUN
ftr-400	1065	5	within	within	ADP
ftr-400	1065	6	its	its	PRON
ftr-400	1065	7	jurisdiction	jurisdiction	NOUN
ftr-400	1065	8	the	the	DET
ftr-400	1065	9	equal	equal	ADJ
ftr-400	1065	10	protection	protection	NOUN
ftr-400	1065	11	of	of	ADP
ftr-400	1065	12	the	the	DET
ftr-400	1065	13	laws.	laws.	PROPN
ftr-400	1065	14	�	�	PROPN
ftr-400	1065	15	228	228	NUM
ftr-400	1065	16	the	the	DET
ftr-400	1065	17	clause	clause	NOUN
ftr-400	1065	18	does	do	AUX
ftr-400	1065	19	not	not	PART
ftr-400	1065	20	,	,	PUNCT
ftr-400	1065	21	however	however	ADV
ftr-400	1065	22	,	,	PUNCT
ftr-400	1065	23	prohibit	prohibit	VERB
ftr-400	1065	24	the	the	DET
ftr-400	1065	25	states	state	NOUN
ftr-400	1065	26	from	from	ADP
ftr-400	1065	27	making	make	VERB
ftr-400	1065	28	reasonable	reasonable	ADJ
ftr-400	1065	29	classifications	classification	NOUN
ftr-400	1065	30	among	among	ADP
ftr-400	1065	31	such	such	ADJ
ftr-400	1065	32	persons.229	persons.229	NOUN
ftr-400	1065	33	the	the	DET
ftr-400	1065	34	statute	statute	NOUN
ftr-400	1065	35	will	will	AUX
ftr-400	1065	36	be	be	AUX
ftr-400	1065	37	upheld	uphold	VERB
ftr-400	1065	38	as	as	ADV
ftr-400	1065	39	long	long	ADV
ftr-400	1065	40	as	as	SCONJ
ftr-400	1065	41	there	there	PRON
ftr-400	1065	42	is	be	VERB
ftr-400	1065	43	a	a	DET
ftr-400	1065	44	plausible	plausible	ADJ
ftr-400	1065	45	policy	policy	NOUN
ftr-400	1065	46	reason	reason	NOUN
ftr-400	1065	47	for	for	ADP
ftr-400	1065	48	the	the	DET
ftr-400	1065	49	classification,230	classification,230	PROPN
ftr-400	1065	50	plausible	plausible	ADJ
ftr-400	1065	51	legislative	legislative	ADJ
ftr-400	1065	52	facts	fact	NOUN
ftr-400	1065	53	on	on	ADP
ftr-400	1065	54	which	which	PRON
ftr-400	1065	55	a	a	DET
ftr-400	1065	56	2005	2005	NUM
ftr-400	1065	57	]	]	PUNCT
ftr-400	1065	58	tax	tax	NOUN
ftr-400	1065	59	discrimination	discrimination	NOUN
ftr-400	1065	60	85	85	NUM
ftr-400	1065	61	231	231	NUM
ftr-400	1065	62	.	.	PUNCT
ftr-400	1066	1	i	i	PRON
ftr-400	1066	2	d.	d.	PROPN
ftr-400	1066	3	(	(	PUNCT
ftr-400	1066	4	citing	cite	VERB
ftr-400	1066	5	minnesota	minnesota	PROPN
ftr-400	1066	6	v.	v.	ADP
ftr-400	1066	7	clover	clover	PROPN
ftr-400	1066	8	leaf	leaf	PROPN
ftr-400	1066	9	creamery	creamery	PROPN
ftr-400	1066	10	co.	co.	PROPN
ftr-400	1066	11	,	,	PUNCT
ftr-400	1066	12	449	449	NUM
ftr-400	1066	13	u.s	u.s	PROPN
ftr-400	1066	14	.	.	PROPN
ftr-400	1066	15	456	456	NUM
ftr-400	1066	16	,	,	PUNCT
ftr-400	1066	17	464	464	NUM
ftr-400	1066	18	(	(	PUNCT
ftr-400	1066	19	1981	1981	NUM
ftr-400	1066	20	)	)	PUNCT
ftr-400	1066	21	)	)	PUNCT
ftr-400	1066	22	.	.	PUNCT
ftr-400	1067	1	232	232	X
ftr-400	1067	2	.	.	PUNCT
ftr-400	1068	1	i	i	PRON
ftr-400	1068	2	d.	d.	PROPN
ftr-400	1068	3	(	(	PUNCT
ftr-400	1068	4	citing	cite	VERB
ftr-400	1068	5	cleburne	cleburne	PROPN
ftr-400	1068	6	v.	v.	ADP
ftr-400	1068	7	cleburne	cleburne	PROPN
ftr-400	1068	8	living	living	PROPN
ftr-400	1068	9	ctr	ctr	PROPN
ftr-400	1068	10	.	.	PROPN
ftr-400	1068	11	,	,	PUNCT
ftr-400	1068	12	inc	inc	PROPN
ftr-400	1068	13	.	.	PROPN
ftr-400	1068	14	,	,	PUNCT
ftr-400	1068	15	473	473	NUM
ftr-400	1068	16	u.s	u.s	PROPN
ftr-400	1068	17	.	.	PROPN
ftr-400	1068	18	432	432	NUM
ftr-400	1068	19	,	,	PUNCT
ftr-400	1068	20	446	446	NUM
ftr-400	1068	21	(	(	PUNCT
ftr-400	1068	22	1985	1985	NUM
ftr-400	1068	23	)	)	PUNCT
ftr-400	1068	24	)	)	PUNCT
ftr-400	1068	25	.	.	PUNCT
ftr-400	1069	1	233	233	NUM
ftr-400	1069	2	.	.	PUNCT
ftr-400	1070	1	i	i	PRON
ftr-400	1070	2	d.	d.	PROPN
ftr-400	1070	3	at	at	ADP
ftr-400	1070	4	12	12	NUM
ftr-400	1070	5	-	-	SYM
ftr-400	1070	6	13	13	NUM
ftr-400	1070	7	.	.	PUNCT
ftr-400	1071	1	the	the	DET
ftr-400	1071	2	court	court	NOUN
ftr-400	1071	3	found	find	VERB
ftr-400	1071	4	california	california	PROPN
ftr-400	1071	5	�	�	PROPN
ftr-400	1071	6	s	s	PART
ftr-400	1071	7	property	property	NOUN
ftr-400	1071	8	tax	tax	NOUN
ftr-400	1071	9	scheme	scheme	NOUN
ftr-400	1071	10	to	to	PART
ftr-400	1071	11	be	be	AUX
ftr-400	1071	12	constitutional	constitutional	ADJ
ftr-400	1071	13	even	even	ADV
ftr-400	1071	14	though	though	SCONJ
ftr-400	1071	15	it	it	PRON
ftr-400	1071	16	created	create	VERB
ftr-400	1071	17	dramatic	dramatic	ADJ
ftr-400	1071	18	disparities	disparity	NOUN
ftr-400	1071	19	.	.	PUNCT
ftr-400	1072	1	i	i	PRON
ftr-400	1072	2	d.	d.	PROPN
ftr-400	1072	3	see	see	VERB
ftr-400	1072	4	also	also	ADV
ftr-400	1072	5	leo	leo	PROPN
ftr-400	1072	6	p.	p.	PROPN
ftr-400	1072	7	martinez	martinez	PROPN
ftr-400	1072	8	,	,	PUNCT
ftr-400	1072	9	the	the	DET
ftr-400	1072	10	trouble	trouble	NOUN
ftr-400	1072	11	with	with	ADP
ftr-400	1072	12	taxes	taxis	NOUN
ftr-400	1072	13	:	:	PUNCT
ftr-400	1072	14	fairness	fairness	NOUN
ftr-400	1072	15	,	,	PUNCT
ftr-400	1072	16	tax	tax	NOUN
ftr-400	1072	17	policy	policy	NOUN
ftr-400	1072	18	,	,	PUNCT
ftr-400	1072	19	and	and	CCONJ
ftr-400	1072	20	the	the	DET
ftr-400	1072	21	constitution	constitution	NOUN
ftr-400	1072	22	,	,	PUNCT
ftr-400	1072	23	34	34	NUM
ftr-400	1072	24	hastings	hasting	NOUN
ftr-400	1072	25	const	const	PROPN
ftr-400	1072	26	.	.	PUNCT
ftr-400	1073	1	l.	l.	PROPN
ftr-400	1073	2	q.	q.	PROPN
ftr-400	1073	3	413	413	NUM
ftr-400	1073	4	(	(	PUNCT
ftr-400	1073	5	2005	2005	NUM
ftr-400	1073	6	)	)	PUNCT
ftr-400	1073	7	.	.	PUNCT
ftr-400	1074	1	ms	ms	PROPN
ftr-400	1074	2	.	.	PROPN
ftr-400	1074	3	nordlinger	nordlinger	PROPN
ftr-400	1074	4	,	,	PUNCT
ftr-400	1074	5	for	for	ADP
ftr-400	1074	6	example	example	NOUN
ftr-400	1074	7	,	,	PUNCT
ftr-400	1074	8	paid	pay	VERB
ftr-400	1074	9	approximately	approximately	ADV
ftr-400	1074	10	the	the	DET
ftr-400	1074	11	same	same	ADJ
ftr-400	1074	12	taxes	taxis	NOUN
ftr-400	1074	13	on	on	ADP
ftr-400	1074	14	a	a	DET
ftr-400	1074	15	$	$	SYM
ftr-400	1074	16	170,000	170,000	NUM
ftr-400	1074	17	home	home	NOUN
ftr-400	1074	18	as	as	SCONJ
ftr-400	1074	19	her	her	PRON
ftr-400	1074	20	neighbor	neighbor	NOUN
ftr-400	1074	21	paid	pay	VERB
ftr-400	1074	22	on	on	ADP
ftr-400	1074	23	a	a	DET
ftr-400	1074	24	malibu	malibu	NOUN
ftr-400	1074	25	beach	beach	NOUN
ftr-400	1074	26	front	front	NOUN
ftr-400	1074	27	home	home	NOUN
ftr-400	1074	28	worth	worth	ADJ
ftr-400	1074	29	$	$	SYM
ftr-400	1074	30	2.1	2.1	NUM
ftr-400	1074	31	million	million	NUM
ftr-400	1074	32	.	.	PUNCT
ftr-400	1075	1	nordlinger	nordlinger	ADJ
ftr-400	1075	2	,	,	PUNCT
ftr-400	1075	3	505	505	NUM
ftr-400	1075	4	u.s	u.s	PROPN
ftr-400	1075	5	.	.	PROPN
ftr-400	1076	1	at	at	ADP
ftr-400	1076	2	6	6	NUM
ftr-400	1076	3	-	-	SYM
ftr-400	1076	4	7	7	NUM
ftr-400	1076	5	.	.	NOUN
ftr-400	1076	6	234	234	NUM
ftr-400	1076	7	.	.	PUNCT
ftr-400	1077	1	nordlinger	nordlinger	ADJ
ftr-400	1077	2	,	,	PUNCT
ftr-400	1077	3	505	505	NUM
ftr-400	1077	4	u.s	u.s	PROPN
ftr-400	1077	5	.	.	PROPN
ftr-400	1077	6	at	at	ADP
ftr-400	1077	7	10	10	NUM
ftr-400	1077	8	.	.	PUNCT
ftr-400	1077	9	235	235	NUM
ftr-400	1077	10	.	.	PUNCT
ftr-400	1078	1	matthew	matthew	PROPN
ftr-400	1078	2	j.	j.	PROPN
ftr-400	1078	3	zinn	zinn	PROPN
ftr-400	1078	4	&	&	CCONJ
ftr-400	1078	5	steve	steve	PROPN
ftr-400	1078	6	reed	reed	PROPN
ftr-400	1078	7	,	,	PUNCT
ftr-400	1078	8	equal	equal	ADJ
ftr-400	1078	9	protection	protection	NOUN
ftr-400	1078	10	and	and	CCONJ
ftr-400	1078	11	state	state	NOUN
ftr-400	1078	12	taxation	taxation	NOUN
ftr-400	1078	13	of	of	ADP
ftr-400	1078	14	interstate	interstate	ADJ
ftr-400	1078	15	business	business	NOUN
ftr-400	1078	16	,	,	PUNCT
ftr-400	1078	17	41	41	NUM
ftr-400	1078	18	tax	tax	NOUN
ftr-400	1078	19	law	law	NOUN
ftr-400	1078	20	.	.	PUNCT
ftr-400	1079	1	83	83	NUM
ftr-400	1079	2	,	,	PUNCT
ftr-400	1079	3	92	92	NUM
ftr-400	1079	4	(	(	PUNCT
ftr-400	1079	5	1987	1987	NUM
ftr-400	1079	6	)	)	PUNCT
ftr-400	1079	7	.	.	PUNCT
ftr-400	1080	1	236	236	NUM
ftr-400	1080	2	.	.	PUNCT
ftr-400	1080	3	regan	regan	PROPN
ftr-400	1080	4	v.	v.	ADP
ftr-400	1080	5	taxation	taxation	NOUN
ftr-400	1080	6	with	with	ADP
ftr-400	1080	7	representation	representation	NOUN
ftr-400	1080	8	,	,	PUNCT
ftr-400	1080	9	461	461	NUM
ftr-400	1080	10	u.s	u.s	PROPN
ftr-400	1080	11	.	.	PROPN
ftr-400	1080	12	540	540	NUM
ftr-400	1080	13	,	,	PUNCT
ftr-400	1080	14	547	547	NUM
ftr-400	1080	15	(	(	PUNCT
ftr-400	1080	16	1983	1983	NUM
ftr-400	1080	17	)	)	PUNCT
ftr-400	1080	18	.	.	PUNCT
ftr-400	1081	1	see	see	VERB
ftr-400	1081	2	also	also	ADV
ftr-400	1081	3	madden	madden	PROPN
ftr-400	1081	4	v.	v.	ADP
ftr-400	1081	5	kentucky	kentucky	PROPN
ftr-400	1081	6	,	,	PUNCT
ftr-400	1082	1	309	309	NUM
ftr-400	1082	2	u.s	u.s	PROPN
ftr-400	1082	3	.	.	PROPN
ftr-400	1082	4	83	83	NUM
ftr-400	1082	5	,	,	PUNCT
ftr-400	1082	6	88	88	NUM
ftr-400	1082	7	(	(	PUNCT
ftr-400	1082	8	1940	1940	NUM
ftr-400	1082	9	)	)	PUNCT
ftr-400	1082	10	(	(	PUNCT
ftr-400	1082	11	noting	note	VERB
ftr-400	1082	12	that	that	SCONJ
ftr-400	1082	13	legislatures	legislature	NOUN
ftr-400	1082	14	have	have	VERB
ftr-400	1082	15	the	the	DET
ftr-400	1082	16	greatest	great	ADJ
ftr-400	1082	17	freedom	freedom	NOUN
ftr-400	1082	18	with	with	ADP
ftr-400	1082	19	respect	respect	NOUN
ftr-400	1082	20	to	to	ADP
ftr-400	1082	21	classifications	classification	NOUN
ftr-400	1082	22	in	in	ADP
ftr-400	1082	23	the	the	DET
ftr-400	1082	24	tax	tax	NOUN
ftr-400	1082	25	area	area	NOUN
ftr-400	1082	26	)	)	PUNCT
ftr-400	1082	27	.	.	PUNCT
ftr-400	1083	1	237	237	NUM
ftr-400	1083	2	.	.	PUNCT
ftr-400	1084	1	zinn	zinn	PROPN
ftr-400	1084	2	&	&	CCONJ
ftr-400	1084	3	reed	reed	PROPN
ftr-400	1084	4	,	,	PUNCT
ftr-400	1084	5	supra	supra	PROPN
ftr-400	1084	6	note	note	PROPN
ftr-400	1084	7	235	235	NUM
ftr-400	1084	8	,	,	PUNCT
ftr-400	1084	9	at	at	ADP
ftr-400	1084	10	92	92	NUM
ftr-400	1084	11	.	.	PUNCT
ftr-400	1084	12	238	238	NUM
ftr-400	1084	13	.	.	PUNCT
ftr-400	1085	1	s.	s.	PROPN
ftr-400	1085	2	r.r	r.r	PROPN
ftr-400	1085	3	.	.	PROPN
ftr-400	1085	4	co.	co.	PROPN
ftr-400	1085	5	v.	v.	CCONJ
ftr-400	1085	6	greene	greene	PROPN
ftr-400	1085	7	,	,	PUNCT
ftr-400	1085	8	216	216	NUM
ftr-400	1085	9	u.s	u.s	PROPN
ftr-400	1085	10	.	.	PROPN
ftr-400	1085	11	400	400	NUM
ftr-400	1085	12	,	,	PUNCT
ftr-400	1085	13	417	417	NUM
ftr-400	1085	14	-	-	SYM
ftr-400	1085	15	18	18	NUM
ftr-400	1085	16	(	(	PUNCT
ftr-400	1085	17	1910	1910	NUM
ftr-400	1085	18	)	)	PUNCT
ftr-400	1085	19	.	.	PUNCT
ftr-400	1086	1	rational	rational	ADJ
ftr-400	1086	2	legislator	legislator	NOUN
ftr-400	1086	3	could	could	AUX
ftr-400	1086	4	rely,231	rely,231	PROPN
ftr-400	1086	5	and	and	CCONJ
ftr-400	1086	6	�	�	PROPN
ftr-400	1086	7	the	the	DET
ftr-400	1086	8	relationship	relationship	NOUN
ftr-400	1086	9	of	of	ADP
ftr-400	1086	10	the	the	DET
ftr-400	1086	11	classification	classification	NOUN
ftr-400	1086	12	to	to	ADP
ftr-400	1086	13	its	its	PRON
ftr-400	1086	14	goal	goal	NOUN
ftr-400	1086	15	is	be	AUX
ftr-400	1086	16	not	not	PART
ftr-400	1086	17	so	so	ADV
ftr-400	1086	18	attenuated	attenuate	VERB
ftr-400	1086	19	as	as	SCONJ
ftr-400	1086	20	to	to	PART
ftr-400	1086	21	render	render	VERB
ftr-400	1086	22	the	the	DET
ftr-400	1086	23	distinction	distinction	NOUN
ftr-400	1086	24	arbitrary	arbitrary	ADJ
ftr-400	1086	25	or	or	CCONJ
ftr-400	1086	26	irrational.	irrational.	PROPN
ftr-400	1086	27	�	�	PROPN
ftr-400	1086	28	232	232	NUM
ftr-400	1086	29	specifically	specifically	ADV
ftr-400	1086	30	,	,	PUNCT
ftr-400	1086	31	the	the	DET
ftr-400	1086	32	court	court	NOUN
ftr-400	1086	33	found	find	VERB
ftr-400	1086	34	in	in	ADP
ftr-400	1086	35	nordlinger	nordlinger	ADJ
ftr-400	1086	36	that	that	SCONJ
ftr-400	1086	37	california	california	PROPN
ftr-400	1086	38	could	could	AUX
ftr-400	1086	39	differentiate	differentiate	VERB
ftr-400	1086	40	between	between	ADP
ftr-400	1086	41	existing	exist	VERB
ftr-400	1086	42	landowners	landowner	NOUN
ftr-400	1086	43	and	and	CCONJ
ftr-400	1086	44	new	new	ADJ
ftr-400	1086	45	owners	owner	NOUN
ftr-400	1086	46	with	with	ADP
ftr-400	1086	47	respect	respect	NOUN
ftr-400	1086	48	to	to	ADP
ftr-400	1086	49	the	the	DET
ftr-400	1086	50	property	property	NOUN
ftr-400	1086	51	tax	tax	NOUN
ftr-400	1086	52	.	.	PUNCT
ftr-400	1087	1	the	the	DET
ftr-400	1087	2	state	state	PROPN
ftr-400	1087	3	�	�	PROPN
ftr-400	1087	4	s	s	PART
ftr-400	1087	5	interest	interest	NOUN
ftr-400	1087	6	in	in	ADP
ftr-400	1087	7	preserving	preserve	VERB
ftr-400	1087	8	neighborhoods	neighborhood	NOUN
ftr-400	1087	9	by	by	ADP
ftr-400	1087	10	allowing	allow	VERB
ftr-400	1087	11	existing	exist	VERB
ftr-400	1087	12	owners	owner	NOUN
ftr-400	1087	13	to	to	PART
ftr-400	1087	14	rely	rely	VERB
ftr-400	1087	15	on	on	ADP
ftr-400	1087	16	certain	certain	ADJ
ftr-400	1087	17	tax	tax	NOUN
ftr-400	1087	18	rates	rate	NOUN
ftr-400	1087	19	to	to	PART
ftr-400	1087	20	discourage	discourage	VERB
ftr-400	1087	21	constant	constant	ADJ
ftr-400	1087	22	turnover	turnover	NOUN
ftr-400	1087	23	of	of	ADP
ftr-400	1087	24	land	land	NOUN
ftr-400	1087	25	was	be	AUX
ftr-400	1087	26	legitimate.233	legitimate.233	X
ftr-400	1087	27	�	�	PROPN
ftr-400	1088	1	[	[	X
ftr-400	1088	2	u]nless	u]nless	NOUN
ftr-400	1088	3	a	a	DET
ftr-400	1088	4	classification	classification	NOUN
ftr-400	1088	5	warrants	warrant	NOUN
ftr-400	1088	6	some	some	DET
ftr-400	1088	7	form	form	NOUN
ftr-400	1088	8	of	of	ADP
ftr-400	1088	9	heightened	heightened	ADJ
ftr-400	1088	10	review	review	NOUN
ftr-400	1088	11	because	because	SCONJ
ftr-400	1088	12	it	it	PRON
ftr-400	1088	13	jeopardizes	jeopardize	VERB
ftr-400	1088	14	exercise	exercise	NOUN
ftr-400	1088	15	of	of	ADP
ftr-400	1088	16	a	a	DET
ftr-400	1088	17	fundamental	fundamental	ADJ
ftr-400	1088	18	right	right	NOUN
ftr-400	1088	19	or	or	CCONJ
ftr-400	1088	20	categorizes	categorize	VERB
ftr-400	1088	21	on	on	ADP
ftr-400	1088	22	the	the	DET
ftr-400	1088	23	basis	basis	NOUN
ftr-400	1088	24	of	of	ADP
ftr-400	1088	25	an	an	DET
ftr-400	1088	26	inherently	inherently	ADV
ftr-400	1088	27	suspect	suspect	ADJ
ftr-400	1088	28	characteristic	characteristic	NOUN
ftr-400	1088	29	,	,	PUNCT
ftr-400	1088	30	the	the	DET
ftr-400	1088	31	equal	equal	ADJ
ftr-400	1088	32	protection	protection	NOUN
ftr-400	1088	33	clause	clause	NOUN
ftr-400	1088	34	requires	require	VERB
ftr-400	1088	35	only	only	ADV
ftr-400	1088	36	that	that	SCONJ
ftr-400	1088	37	the	the	DET
ftr-400	1088	38	classification	classification	NOUN
ftr-400	1088	39	rationally	rationally	ADV
ftr-400	1088	40	further	far	ADV
ftr-400	1088	41	a	a	DET
ftr-400	1088	42	legitimate	legitimate	ADJ
ftr-400	1088	43	state	state	NOUN
ftr-400	1088	44	interest.	interest.	NOUN
ftr-400	1088	45	�	�	NOUN
ftr-400	1088	46	234	234	NUM
ftr-400	1088	47	the	the	DET
ftr-400	1088	48	supreme	supreme	PROPN
ftr-400	1088	49	court	court	PROPN
ftr-400	1088	50	has	have	AUX
ftr-400	1088	51	rarely	rarely	ADV
ftr-400	1088	52	invalidated	invalidated	ADJ
ftr-400	1088	53	state	state	NOUN
ftr-400	1088	54	tax	tax	NOUN
ftr-400	1088	55	laws	law	NOUN
ftr-400	1088	56	on	on	ADP
ftr-400	1088	57	the	the	DET
ftr-400	1088	58	sole	sole	ADJ
ftr-400	1088	59	basis	basis	NOUN
ftr-400	1088	60	that	that	SCONJ
ftr-400	1088	61	they	they	PRON
ftr-400	1088	62	are	be	AUX
ftr-400	1088	63	in	in	ADP
ftr-400	1088	64	violation	violation	NOUN
ftr-400	1088	65	of	of	ADP
ftr-400	1088	66	the	the	DET
ftr-400	1088	67	equal	equal	ADJ
ftr-400	1088	68	protection	protection	NOUN
ftr-400	1088	69	clause.235	clause.235	PROPN
ftr-400	1088	70	legislatures	legislature	NOUN
ftr-400	1088	71	have	have	AUX
ftr-400	1088	72	been	be	AUX
ftr-400	1088	73	given	give	VERB
ftr-400	1088	74	broad	broad	ADJ
ftr-400	1088	75	latitude	latitude	NOUN
ftr-400	1088	76	to	to	PART
ftr-400	1088	77	create	create	VERB
ftr-400	1088	78	classifications	classification	NOUN
ftr-400	1088	79	and	and	CCONJ
ftr-400	1088	80	distinctions	distinction	NOUN
ftr-400	1088	81	in	in	ADP
ftr-400	1088	82	tax	tax	NOUN
ftr-400	1088	83	statutes.236	statutes.236	NUM
ftr-400	1088	84	one	one	NUM
ftr-400	1088	85	exception	exception	NOUN
ftr-400	1088	86	to	to	ADP
ftr-400	1088	87	this	this	DET
ftr-400	1088	88	deference	deference	NOUN
ftr-400	1088	89	exists	exist	VERB
ftr-400	1088	90	with	with	ADP
ftr-400	1088	91	respect	respect	NOUN
ftr-400	1088	92	to	to	ADP
ftr-400	1088	93	interstate	interstate	ADJ
ftr-400	1088	94	business	business	NOUN
ftr-400	1088	95	and	and	CCONJ
ftr-400	1088	96	classifications	classification	NOUN
ftr-400	1088	97	involving	involve	VERB
ftr-400	1088	98	residency	residency	NOUN
ftr-400	1088	99	,	,	PUNCT
ftr-400	1088	100	usually	usually	ADV
ftr-400	1088	101	taking	take	VERB
ftr-400	1088	102	the	the	DET
ftr-400	1088	103	form	form	NOUN
ftr-400	1088	104	of	of	ADP
ftr-400	1088	105	a	a	DET
ftr-400	1088	106	�	�	NOUN
ftr-400	1088	107	domestic	domestic	ADJ
ftr-400	1088	108	preference	preference	NOUN
ftr-400	1088	109	tax.	tax.	X
ftr-400	1088	110	�	�	NOUN
ftr-400	1088	111	237	237	NUM
ftr-400	1088	112	in	in	ADP
ftr-400	1088	113	southern	southern	ADJ
ftr-400	1088	114	railway	railway	NOUN
ftr-400	1088	115	,	,	PUNCT
ftr-400	1088	116	the	the	DET
ftr-400	1088	117	supreme	supreme	PROPN
ftr-400	1088	118	court	court	PROPN
ftr-400	1088	119	invalidated	invalidate	VERB
ftr-400	1088	120	an	an	DET
ftr-400	1088	121	alabama	alabama	PROPN
ftr-400	1088	122	statute	statute	NOUN
ftr-400	1088	123	that	that	PRON
ftr-400	1088	124	imposed	impose	VERB
ftr-400	1088	125	a	a	DET
ftr-400	1088	126	higher	high	ADJ
ftr-400	1088	127	ad	ad	NOUN
ftr-400	1088	128	valorem	valorem	VERB
ftr-400	1088	129	property	property	NOUN
ftr-400	1088	130	tax	tax	NOUN
ftr-400	1088	131	on	on	ADP
ftr-400	1088	132	railroads	railroad	NOUN
ftr-400	1088	133	not	not	PART
ftr-400	1088	134	chartered	charter	VERB
ftr-400	1088	135	in	in	ADP
ftr-400	1088	136	the	the	DET
ftr-400	1088	137	state	state	NOUN
ftr-400	1088	138	on	on	ADP
ftr-400	1088	139	the	the	DET
ftr-400	1088	140	grounds	ground	NOUN
ftr-400	1088	141	that	that	SCONJ
ftr-400	1088	142	no	no	DET
ftr-400	1088	143	legitimate	legitimate	ADJ
ftr-400	1088	144	reason	reason	NOUN
ftr-400	1088	145	was	be	AUX
ftr-400	1088	146	proffered	proffer	VERB
ftr-400	1088	147	for	for	ADP
ftr-400	1088	148	favoring	favor	VERB
ftr-400	1088	149	local	local	ADJ
ftr-400	1088	150	companies	company	NOUN
ftr-400	1088	151	over	over	ADP
ftr-400	1088	152	nonresidents.238	nonresidents.238	NUM
ftr-400	1088	153	legitimate	legitimate	ADJ
ftr-400	1088	154	state	state	NOUN
ftr-400	1088	155	interest	interest	NOUN
ftr-400	1088	156	did	do	AUX
ftr-400	1088	157	not	not	PART
ftr-400	1088	158	include	include	VERB
ftr-400	1088	159	a	a	DET
ftr-400	1088	160	state	state	NOUN
ftr-400	1088	161	favoring	favor	VERB
ftr-400	1088	162	�	�	NOUN
ftr-400	1088	163	its	its	PRON
ftr-400	1088	164	own	own	ADJ
ftr-400	1088	165	residents	resident	NOUN
ftr-400	1088	166	by	by	ADP
ftr-400	1088	167	taxing	tax	VERB
ftr-400	1088	168	foreign	foreign	ADJ
ftr-400	1088	169	corporations	corporation	NOUN
ftr-400	1088	170	at	at	ADP
ftr-400	1088	171	a	a	DET
ftr-400	1088	172	higher	high	ADJ
ftr-400	1088	173	rate	rate	NOUN
ftr-400	1088	174	solely	solely	ADV
ftr-400	1088	175	because	because	SCONJ
ftr-400	1088	176	of	of	ADP
ftr-400	1088	177	their	their	PRON
ftr-400	1088	178	residence	residence	NOUN
ftr-400	1088	179	86	86	NUM
ftr-400	1088	180	florida	florida	PROPN
ftr-400	1088	181	tax	tax	NOUN
ftr-400	1088	182	review	review	NOUN
ftr-400	1089	1	[	[	X
ftr-400	1089	2	vol.7:2	vol.7:2	NOUN
ftr-400	1089	3	239	239	NUM
ftr-400	1089	4	.	.	PUNCT
ftr-400	1090	1	metro	metro	PROPN
ftr-400	1090	2	.	.	PUNCT
ftr-400	1091	1	life	life	NOUN
ftr-400	1091	2	ins	ins	PROPN
ftr-400	1091	3	.	.	PUNCT
ftr-400	1091	4	co.	co.	PROPN
ftr-400	1092	1	v.	v.	ADP
ftr-400	1092	2	ward	ward	PROPN
ftr-400	1092	3	,	,	PUNCT
ftr-400	1092	4	470	470	NUM
ftr-400	1092	5	u.s	u.s	PROPN
ftr-400	1092	6	.	.	PROPN
ftr-400	1092	7	869	869	NUM
ftr-400	1092	8	,	,	PUNCT
ftr-400	1092	9	878	878	NUM
ftr-400	1092	10	(	(	PUNCT
ftr-400	1092	11	1985	1985	NUM
ftr-400	1092	12	)	)	PUNCT
ftr-400	1092	13	(	(	PUNCT
ftr-400	1092	14	invalidating	invalidate	VERB
ftr-400	1092	15	alabama	alabama	PROPN
ftr-400	1092	16	statute	statute	PROPN
ftr-400	1092	17	that	that	PRON
ftr-400	1092	18	taxed	tax	VERB
ftr-400	1092	19	out	out	ADP
ftr-400	1092	20	-	-	PUNCT
ftr-400	1092	21	of	of	ADP
ftr-400	1092	22	-	-	PUNCT
ftr-400	1092	23	state	state	NOUN
ftr-400	1092	24	insurance	insurance	NOUN
ftr-400	1092	25	companies	company	NOUN
ftr-400	1092	26	at	at	ADP
ftr-400	1092	27	a	a	DET
ftr-400	1092	28	higher	high	ADJ
ftr-400	1092	29	rate	rate	NOUN
ftr-400	1092	30	than	than	ADP
ftr-400	1092	31	domestic	domestic	ADJ
ftr-400	1092	32	companies	company	NOUN
ftr-400	1092	33	because	because	SCONJ
ftr-400	1092	34	the	the	DET
ftr-400	1092	35	state	state	NOUN
ftr-400	1092	36	�	�	PROPN
ftr-400	1092	37	s	s	PART
ftr-400	1092	38	purposes	purpose	NOUN
ftr-400	1092	39	were	be	AUX
ftr-400	1092	40	not	not	PART
ftr-400	1092	41	legitimate	legitimate	ADJ
ftr-400	1092	42	to	to	PART
ftr-400	1092	43	pass	pass	VERB
ftr-400	1092	44	the	the	DET
ftr-400	1092	45	equal	equal	ADJ
ftr-400	1092	46	protection	protection	NOUN
ftr-400	1092	47	rational	rational	ADJ
ftr-400	1092	48	basis	basis	NOUN
ftr-400	1092	49	test	test	NOUN
ftr-400	1092	50	)	)	PUNCT
ftr-400	1092	51	.	.	PUNCT
ftr-400	1093	1	insurance	insurance	NOUN
ftr-400	1093	2	corporations	corporation	NOUN
ftr-400	1093	3	in	in	ADP
ftr-400	1093	4	particular	particular	ADJ
ftr-400	1093	5	utilize	utilize	VERB
ftr-400	1093	6	the	the	DET
ftr-400	1093	7	equal	equal	ADJ
ftr-400	1093	8	protection	protection	NOUN
ftr-400	1093	9	clause	clause	NOUN
ftr-400	1093	10	because	because	SCONJ
ftr-400	1093	11	the	the	DET
ftr-400	1093	12	mccarran	mccarran	NOUN
ftr-400	1093	13	-	-	PUNCT
ftr-400	1093	14	ferguson	ferguson	PROPN
ftr-400	1093	15	act	act	NOUN
ftr-400	1093	16	exempts	exempt	VERB
ftr-400	1093	17	insurance	insurance	NOUN
ftr-400	1093	18	corporations	corporation	NOUN
ftr-400	1093	19	from	from	ADP
ftr-400	1093	20	commerce	commerce	NOUN
ftr-400	1093	21	clause	clause	NOUN
ftr-400	1093	22	restraints	restraint	NOUN
ftr-400	1093	23	.	.	PUNCT
ftr-400	1094	1	hellerstein	hellerstein	NOUN
ftr-400	1094	2	&	&	CCONJ
ftr-400	1094	3	hellerstein	hellerstein	PROPN
ftr-400	1094	4	,	,	PUNCT
ftr-400	1094	5	note	note	VERB
ftr-400	1094	6	171	171	NUM
ftr-400	1094	7	,	,	PUNCT
ftr-400	1094	8	at	at	ADP
ftr-400	1094	9	64	64	NUM
ftr-400	1094	10	-	-	SYM
ftr-400	1094	11	65	65	NUM
ftr-400	1094	12	.	.	PUNCT
ftr-400	1095	1	however	however	ADV
ftr-400	1095	2	,	,	PUNCT
ftr-400	1095	3	this	this	DET
ftr-400	1095	4	use	use	NOUN
ftr-400	1095	5	of	of	ADP
ftr-400	1095	6	the	the	DET
ftr-400	1095	7	equal	equal	ADJ
ftr-400	1095	8	protection	protection	NOUN
ftr-400	1095	9	clause	clause	NOUN
ftr-400	1095	10	has	have	AUX
ftr-400	1095	11	been	be	AUX
ftr-400	1095	12	characterized	characterize	VERB
ftr-400	1095	13	as	as	ADP
ftr-400	1095	14	disingenuous	disingenuous	ADJ
ftr-400	1095	15	:	:	PUNCT
ftr-400	1095	16	�	�	NOUN
ftr-400	1095	17	this	this	DET
ftr-400	1095	18	newly	newly	ADV
ftr-400	1095	19	unveiled	unveil	VERB
ftr-400	1095	20	power	power	NOUN
ftr-400	1095	21	of	of	ADP
ftr-400	1095	22	the	the	DET
ftr-400	1095	23	equal	equal	ADJ
ftr-400	1095	24	protection	protection	NOUN
ftr-400	1095	25	clause	clause	NOUN
ftr-400	1095	26	would	would	AUX
ftr-400	1095	27	come	come	VERB
ftr-400	1095	28	as	as	ADP
ftr-400	1095	29	a	a	DET
ftr-400	1095	30	surprise	surprise	NOUN
ftr-400	1095	31	to	to	ADP
ftr-400	1095	32	the	the	DET
ftr-400	1095	33	congress	congress	PROPN
ftr-400	1095	34	that	that	PRON
ftr-400	1095	35	passed	pass	VERB
ftr-400	1095	36	the	the	DET
ftr-400	1095	37	mccarran	mccarran	NOUN
ftr-400	1095	38	-	-	PUNCT
ftr-400	1095	39	ferguson	ferguson	PROPN
ftr-400	1095	40	act	act	NOUN
ftr-400	1095	41	.	.	PUNCT
ftr-400	1095	42	.	.	PUNCT
ftr-400	1095	43	.	.	PUNCT
ftr-400	1096	1	.	.	PUNCT
ftr-400	1097	1	in	in	ADP
ftr-400	1097	2	the	the	DET
ftr-400	1097	3	mccarran	mccarran	NOUN
ftr-400	1097	4	-	-	PUNCT
ftr-400	1097	5	ferguson	ferguson	PROPN
ftr-400	1097	6	act	act	PROPN
ftr-400	1097	7	,	,	PUNCT
ftr-400	1097	8	congress	congress	PROPN
ftr-400	1097	9	expressly	expressly	ADV
ftr-400	1097	10	sanctioned	sanction	VERB
ftr-400	1097	11	such	such	ADJ
ftr-400	1097	12	economic	economic	ADJ
ftr-400	1097	13	parochialism	parochialism	NOUN
ftr-400	1097	14	in	in	ADP
ftr-400	1097	15	the	the	DET
ftr-400	1097	16	context	context	NOUN
ftr-400	1097	17	of	of	ADP
ftr-400	1097	18	state	state	NOUN
ftr-400	1097	19	regulation	regulation	NOUN
ftr-400	1097	20	and	and	CCONJ
ftr-400	1097	21	taxation	taxation	NOUN
ftr-400	1097	22	of	of	ADP
ftr-400	1097	23	insurance	insurance	NOUN
ftr-400	1097	24	.	.	PUNCT
ftr-400	1098	1	�	�	PROPN
ftr-400	1098	2	ward	ward	PROPN
ftr-400	1098	3	,	,	PUNCT
ftr-400	1098	4	470	470	NUM
ftr-400	1098	5	u.s	u.s	PROPN
ftr-400	1098	6	.	.	PROPN
ftr-400	1098	7	at	at	ADP
ftr-400	1098	8	900	900	NUM
ftr-400	1098	9	-	-	SYM
ftr-400	1098	10	01	01	NUM
ftr-400	1098	11	(	(	PUNCT
ftr-400	1098	12	o	o	NOUN
ftr-400	1098	13	�	�	PROPN
ftr-400	1098	14	connor	connor	PROPN
ftr-400	1098	15	,	,	PUNCT
ftr-400	1098	16	j.	j.	PROPN
ftr-400	1098	17	,	,	PUNCT
ftr-400	1098	18	dissenting	dissent	VERB
ftr-400	1098	19	)	)	PUNCT
ftr-400	1098	20	.	.	PUNCT
ftr-400	1099	1	240	240	NUM
ftr-400	1099	2	.	.	PUNCT
ftr-400	1099	3	ward	ward	NOUN
ftr-400	1099	4	,	,	PUNCT
ftr-400	1099	5	470	470	NUM
ftr-400	1099	6	u.s	u.s	PROPN
ftr-400	1099	7	.	.	PROPN
ftr-400	1099	8	at	at	ADP
ftr-400	1099	9	878	878	NUM
ftr-400	1099	10	.	.	PUNCT
ftr-400	1100	1	241	241	NUM
ftr-400	1100	2	.	.	PUNCT
ftr-400	1101	1	david	david	PROPN
ftr-400	1101	2	schmudde	schmudde	PROPN
ftr-400	1101	3	,	,	PUNCT
ftr-400	1101	4	constitutional	constitutional	ADJ
ftr-400	1101	5	limitations	limitation	NOUN
ftr-400	1101	6	on	on	ADP
ftr-400	1101	7	state	state	NOUN
ftr-400	1101	8	taxation	taxation	NOUN
ftr-400	1101	9	of	of	ADP
ftr-400	1101	10	nonresident	nonresident	ADJ
ftr-400	1101	11	citizens	citizen	NOUN
ftr-400	1101	12	,	,	PUNCT
ftr-400	1101	13	1999	1999	NUM
ftr-400	1101	14	mich	mich	PROPN
ftr-400	1101	15	.	.	PUNCT
ftr-400	1101	16	st	st	PROPN
ftr-400	1101	17	.	.	PROPN
ftr-400	1101	18	l.	l.	PROPN
ftr-400	1101	19	rev	rev	PROPN
ftr-400	1101	20	.	.	PROPN
ftr-400	1101	21	95	95	NUM
ftr-400	1101	22	,	,	PUNCT
ftr-400	1101	23	119	119	NUM
ftr-400	1101	24	.	.	PUNCT
ftr-400	1102	1	see	see	VERB
ftr-400	1102	2	also	also	ADV
ftr-400	1102	3	christopher	christopher	PROPN
ftr-400	1102	4	r.	r.	PROPN
ftr-400	1102	5	drahozal	drahozal	PROPN
ftr-400	1102	6	,	,	PUNCT
ftr-400	1102	7	preserving	preserve	VERB
ftr-400	1102	8	the	the	DET
ftr-400	1102	9	american	american	ADJ
ftr-400	1102	10	common	common	ADJ
ftr-400	1102	11	market	market	NOUN
ftr-400	1102	12	:	:	PUNCT
ftr-400	1102	13	state	state	NOUN
ftr-400	1102	14	and	and	CCONJ
ftr-400	1102	15	local	local	ADJ
ftr-400	1102	16	governments	government	NOUN
ftr-400	1102	17	in	in	ADP
ftr-400	1102	18	the	the	DET
ftr-400	1102	19	united	united	PROPN
ftr-400	1102	20	states	states	PROPN
ftr-400	1102	21	supreme	supreme	PROPN
ftr-400	1102	22	court	court	PROPN
ftr-400	1102	23	,	,	PUNCT
ftr-400	1102	24	7	7	NUM
ftr-400	1102	25	sup	sup	NOUN
ftr-400	1102	26	.	.	PUNCT
ftr-400	1103	1	ct	ct	PROPN
ftr-400	1103	2	.	.	PUNCT
ftr-400	1104	1	econ	econ	PROPN
ftr-400	1104	2	.	.	PUNCT
ftr-400	1105	1	rev	rev	PROPN
ftr-400	1105	2	.	.	PROPN
ftr-400	1105	3	233	233	NUM
ftr-400	1105	4	(	(	PUNCT
ftr-400	1105	5	1999	1999	NUM
ftr-400	1105	6	)	)	PUNCT
ftr-400	1105	7	.	.	PUNCT
ftr-400	1106	1	242	242	NUM
ftr-400	1106	2	.	.	PUNCT
ftr-400	1107	1	see	see	VERB
ftr-400	1107	2	mark	mark	PROPN
ftr-400	1107	3	tushnet	tushnet	PROPN
ftr-400	1107	4	,	,	PUNCT
ftr-400	1107	5	rethinking	rethink	VERB
ftr-400	1107	6	the	the	DET
ftr-400	1107	7	dormant	dormant	PROPN
ftr-400	1107	8	commerce	commerce	PROPN
ftr-400	1107	9	clause	clause	NOUN
ftr-400	1107	10	,	,	PUNCT
ftr-400	1107	11	1979	1979	NUM
ftr-400	1107	12	wisc	wisc	NOUN
ftr-400	1107	13	.	.	PUNCT
ftr-400	1108	1	l.	l.	PROPN
ftr-400	1108	2	rev	rev	PROPN
ftr-400	1108	3	.	.	PROPN
ftr-400	1108	4	125	125	NUM
ftr-400	1108	5	,	,	PUNCT
ftr-400	1108	6	130	130	NUM
ftr-400	1108	7	-	-	SYM
ftr-400	1108	8	31	31	NUM
ftr-400	1108	9	.	.	PUNCT
ftr-400	1109	1	243	243	NUM
ftr-400	1109	2	.	.	PUNCT
ftr-400	1110	1	i	i	PRON
ftr-400	1110	2	d.	d.	PROPN
ftr-400	1110	3	(	(	PUNCT
ftr-400	1110	4	quoting	quote	VERB
ftr-400	1110	5	h.p	h.p	PROPN
ftr-400	1110	6	.	.	PROPN
ftr-400	1110	7	hood	hood	PROPN
ftr-400	1110	8	&	&	CCONJ
ftr-400	1110	9	sons	son	NOUN
ftr-400	1110	10	v.	v.	ADP
ftr-400	1110	11	dumond	dumond	PROPN
ftr-400	1110	12	,	,	PUNCT
ftr-400	1110	13	336	336	NUM
ftr-400	1110	14	u.s	u.s	PROPN
ftr-400	1110	15	.	.	PROPN
ftr-400	1110	16	525	525	NUM
ftr-400	1110	17	,	,	PUNCT
ftr-400	1110	18	539	539	NUM
ftr-400	1110	19	(	(	PUNCT
ftr-400	1110	20	1949	1949	NUM
ftr-400	1110	21	)	)	PUNCT
ftr-400	1110	22	)	)	PUNCT
ftr-400	1111	1	(	(	PUNCT
ftr-400	1111	2	�	�	VERB
ftr-400	1111	3	our	our	PRON
ftr-400	1111	4	system	system	NOUN
ftr-400	1111	5	,	,	PUNCT
ftr-400	1111	6	fostered	foster	VERB
ftr-400	1111	7	by	by	ADP
ftr-400	1111	8	the	the	DET
ftr-400	1111	9	commerce	commerce	NOUN
ftr-400	1111	10	clause	clause	NOUN
ftr-400	1111	11	,	,	PUNCT
ftr-400	1111	12	is	be	AUX
ftr-400	1111	13	that	that	SCONJ
ftr-400	1111	14	every	every	DET
ftr-400	1111	15	farmer	farmer	NOUN
ftr-400	1111	16	and	and	CCONJ
ftr-400	1111	17	every	every	DET
ftr-400	1111	18	craftsman	craftsman	NOUN
ftr-400	1111	19	shall	shall	AUX
ftr-400	1111	20	be	be	AUX
ftr-400	1111	21	encouraged	encourage	VERB
ftr-400	1111	22	to	to	PART
ftr-400	1111	23	produce	produce	VERB
ftr-400	1111	24	by	by	ADP
ftr-400	1111	25	the	the	DET
ftr-400	1111	26	certainty	certainty	NOUN
ftr-400	1111	27	that	that	SCONJ
ftr-400	1111	28	he	he	PRON
ftr-400	1111	29	will	will	AUX
ftr-400	1111	30	have	have	VERB
ftr-400	1111	31	free	free	ADJ
ftr-400	1111	32	access	access	NOUN
ftr-400	1111	33	to	to	ADP
ftr-400	1111	34	every	every	DET
ftr-400	1111	35	market	market	NOUN
ftr-400	1111	36	in	in	ADP
ftr-400	1111	37	the	the	DET
ftr-400	1111	38	nation	nation	NOUN
ftr-400	1111	39	.	.	PUNCT
ftr-400	1111	40	.	.	PUNCT
ftr-400	1111	41	.	.	PUNCT
ftr-400	1111	42	.	.	PUNCT
ftr-400	1112	1	�	�	PROPN
ftr-400	1112	2	)	)	PUNCT
ftr-400	1112	3	.	.	PUNCT
ftr-400	1113	1	244	244	NUM
ftr-400	1113	2	.	.	PUNCT
ftr-400	1114	1	hellerstein	hellerstein	PROPN
ftr-400	1114	2	,	,	PUNCT
ftr-400	1114	3	federal	federal	ADJ
ftr-400	1114	4	limitations	limitation	NOUN
ftr-400	1114	5	,	,	PUNCT
ftr-400	1114	6	supra	supra	PROPN
ftr-400	1114	7	note	note	NOUN
ftr-400	1114	8	34	34	NUM
ftr-400	1114	9	,	,	PUNCT
ftr-400	1114	10	at	at	ADP
ftr-400	1114	11	433	433	NUM
ftr-400	1114	12	n.24	n.24	NOUN
ftr-400	1114	13	.	.	PUNCT
ftr-400	1115	1	the	the	DET
ftr-400	1115	2	evolution	evolution	NOUN
ftr-400	1115	3	of	of	ADP
ftr-400	1115	4	the	the	DET
ftr-400	1115	5	early	early	ADJ
ftr-400	1115	6	commerce	commerce	PROPN
ftr-400	1115	7	clause	clause	NOUN
ftr-400	1115	8	doctrine	doctrine	NOUN
ftr-400	1115	9	has	have	AUX
ftr-400	1115	10	been	be	AUX
ftr-400	1115	11	outlined	outline	VERB
ftr-400	1115	12	numerous	numerous	ADJ
ftr-400	1115	13	times	time	NOUN
ftr-400	1115	14	.	.	PUNCT
ftr-400	1116	1	see	see	VERB
ftr-400	1116	2	,	,	PUNCT
ftr-400	1116	3	e.g.	e.g.	ADV
ftr-400	1116	4	,	,	PUNCT
ftr-400	1116	5	justice	justice	PROPN
ftr-400	1116	6	felix	felix	PROPN
ftr-400	1116	7	frankfurter	frankfurter	PROPN
ftr-400	1116	8	,	,	PUNCT
ftr-400	1116	9	the	the	DET
ftr-400	1116	10	commerce	commerce	NOUN
ftr-400	1116	11	clause	clause	NOUN
ftr-400	1116	12	under	under	ADP
ftr-400	1116	13	marshall	marshall	PROPN
ftr-400	1116	14	,	,	PUNCT
ftr-400	1116	15	taney	taney	PROPN
ftr-400	1116	16	and	and	CCONJ
ftr-400	1116	17	waite	waite	PROPN
ftr-400	1116	18	1819	1819	NUM
ftr-400	1116	19	(	(	PUNCT
ftr-400	1116	20	chicago	chicago	PROPN
ftr-400	1116	21	quadrangle	quadrangle	NOUN
ftr-400	1116	22	books	book	NOUN
ftr-400	1116	23	1968	1968	NUM
ftr-400	1116	24	)	)	PUNCT
ftr-400	1116	25	(	(	PUNCT
ftr-400	1116	26	1928	1928	NUM
ftr-400	1116	27	)	)	PUNCT
ftr-400	1116	28	;	;	PUNCT
ftr-400	1116	29	f.d.g	f.d.g	ADJ
ftr-400	1116	30	.	.	PUNCT
ftr-400	1116	31	ribble	ribble	ADJ
ftr-400	1116	32	,	,	PUNCT
ftr-400	1116	33	state	state	NOUN
ftr-400	1116	34	and	and	CCONJ
ftr-400	1116	35	national	national	ADJ
ftr-400	1116	36	power	power	NOUN
ftr-400	1116	37	over	over	ADP
ftr-400	1116	38	commerce	commerce	PROPN
ftr-400	1116	39	(	(	PUNCT
ftr-400	1116	40	edwin	edwin	PROPN
ftr-400	1116	41	w.	w.	PROPN
ftr-400	1116	42	patterson	patterson	PROPN
ftr-400	1116	43	ed	ed	PROPN
ftr-400	1116	44	.	.	PROPN
ftr-400	1116	45	,	,	PUNCT
ftr-400	1116	46	columbia	columbia	PROPN
ftr-400	1116	47	j.	j.	PROPN
ftr-400	1116	48	press	press	PROPN
ftr-400	1116	49	,	,	PUNCT
ftr-400	1116	50	1937	1937	NUM
ftr-400	1116	51	)	)	PUNCT
ftr-400	1116	52	;	;	PUNCT
ftr-400	1116	53	john	john	PROPN
ftr-400	1116	54	b.	b.	PROPN
ftr-400	1116	55	sholley	sholley	PROPN
ftr-400	1116	56	,	,	PUNCT
ftr-400	1116	57	the	the	DET
ftr-400	1116	58	negative	negative	ADJ
ftr-400	1116	59	implications	implication	NOUN
ftr-400	1116	60	of	of	ADP
ftr-400	1116	61	the	the	DET
ftr-400	1116	62	commerce	commerce	NOUN
ftr-400	1116	63	clause	clause	NOUN
ftr-400	1116	64	,	,	PUNCT
ftr-400	1116	65	3	3	NUM
ftr-400	1116	66	u.	u.	PROPN
ftr-400	1116	67	chi	chi	PROPN
ftr-400	1116	68	.	.	PUNCT
ftr-400	1117	1	l.	l.	PROPN
ftr-400	1117	2	rev	rev	PROPN
ftr-400	1117	3	.	.	PROPN
ftr-400	1118	1	556	556	NUM
ftr-400	1118	2	(	(	PUNCT
ftr-400	1118	3	1936	1936	NUM
ftr-400	1118	4	)	)	PUNCT
ftr-400	1118	5	.	.	PUNCT
ftr-400	1118	6	.	.	PUNCT
ftr-400	1118	7	.	.	PUNCT
ftr-400	1118	8	.	.	PUNCT
ftr-400	1118	9	.	.	PUNCT
ftr-400	1119	1	�	�	PROPN
ftr-400	1119	2	239	239	NUM
ftr-400	1119	3	this	this	DET
ftr-400	1119	4	�	�	NOUN
ftr-400	1119	5	constitutes	constitute	VERB
ftr-400	1119	6	the	the	DET
ftr-400	1119	7	very	very	ADJ
ftr-400	1119	8	sort	sort	NOUN
ftr-400	1119	9	of	of	ADP
ftr-400	1119	10	parochial	parochial	ADJ
ftr-400	1119	11	discrimination	discrimination	NOUN
ftr-400	1119	12	that	that	SCONJ
ftr-400	1119	13	the	the	DET
ftr-400	1119	14	equal	equal	ADJ
ftr-400	1119	15	protection	protection	NOUN
ftr-400	1119	16	clause	clause	NOUN
ftr-400	1119	17	was	be	AUX
ftr-400	1119	18	intended	intend	VERB
ftr-400	1119	19	to	to	PART
ftr-400	1119	20	prevent.	prevent.	VERB
ftr-400	1119	21	�	�	PROPN
ftr-400	1119	22	240	240	NUM
ftr-400	1119	23	3	3	NUM
ftr-400	1119	24	.	.	PUNCT
ftr-400	1120	1	the	the	DET
ftr-400	1120	2	dormant	dormant	PROPN
ftr-400	1120	3	commerce	commerce	PROPN
ftr-400	1120	4	clause	clause	NOUN
ftr-400	1120	5	discrimination	discrimination	NOUN
ftr-400	1120	6	against	against	ADP
ftr-400	1120	7	sister	sister	NOUN
ftr-400	1120	8	-	-	PUNCT
ftr-400	1120	9	state	state	NOUN
ftr-400	1120	10	corporations	corporation	NOUN
ftr-400	1120	11	has	have	AUX
ftr-400	1120	12	most	most	ADV
ftr-400	1120	13	often	often	ADV
ftr-400	1120	14	been	be	AUX
ftr-400	1120	15	analyzed	analyze	VERB
ftr-400	1120	16	using	use	VERB
ftr-400	1120	17	the	the	DET
ftr-400	1120	18	dormant	dormant	PROPN
ftr-400	1120	19	commerce	commerce	PROPN
ftr-400	1120	20	clause.241	clause.241	NOUN
ftr-400	1120	21	implicitly	implicitly	ADV
ftr-400	1120	22	,	,	PUNCT
ftr-400	1120	23	the	the	DET
ftr-400	1120	24	commerce	commerce	NOUN
ftr-400	1120	25	clause	clause	NOUN
ftr-400	1120	26	prohibits	prohibit	VERB
ftr-400	1120	27	state	state	NOUN
ftr-400	1120	28	discrimination	discrimination	NOUN
ftr-400	1120	29	of	of	ADP
ftr-400	1120	30	interstate	interstate	ADJ
ftr-400	1120	31	commerce	commerce	NOUN
ftr-400	1120	32	as	as	ADV
ftr-400	1120	33	well	well	ADV
ftr-400	1120	34	as	as	ADP
ftr-400	1120	35	undue	undue	ADJ
ftr-400	1120	36	burdens	burden	NOUN
ftr-400	1120	37	on	on	ADP
ftr-400	1120	38	commerce.242	commerce.242	PROPN
ftr-400	1120	39	the	the	DET
ftr-400	1120	40	commerce	commerce	NOUN
ftr-400	1120	41	clause	clause	NOUN
ftr-400	1120	42	embodies	embody	VERB
ftr-400	1120	43	the	the	DET
ftr-400	1120	44	�	�	PROPN
ftr-400	1120	45	principle	principle	NOUN
ftr-400	1120	46	that	that	SCONJ
ftr-400	1120	47	our	our	PRON
ftr-400	1120	48	economic	economic	ADJ
ftr-400	1120	49	unit	unit	NOUN
ftr-400	1120	50	is	be	AUX
ftr-400	1120	51	the	the	DET
ftr-400	1120	52	nation	nation	NOUN
ftr-400	1120	53	.	.	PUNCT
ftr-400	1120	54	.	.	PUNCT
ftr-400	1120	55	.	.	PUNCT
ftr-400	1120	56	.	.	PUNCT
ftr-400	1121	1	�	�	PROPN
ftr-400	1121	2	243	243	NUM
ftr-400	1121	3	although	although	SCONJ
ftr-400	1121	4	the	the	DET
ftr-400	1121	5	principal	principal	ADJ
ftr-400	1121	6	source	source	NOUN
ftr-400	1121	7	of	of	ADP
ftr-400	1121	8	judicial	judicial	ADJ
ftr-400	1121	9	doctrine	doctrine	NOUN
ftr-400	1121	10	limiting	limit	VERB
ftr-400	1121	11	state	state	NOUN
ftr-400	1121	12	taxation	taxation	NOUN
ftr-400	1121	13	of	of	ADP
ftr-400	1121	14	interstate	interstate	PROPN
ftr-400	1121	15	commerce	commerce	PROPN
ftr-400	1121	16	,	,	PUNCT
ftr-400	1121	17	the	the	DET
ftr-400	1121	18	court	court	NOUN
ftr-400	1121	19	did	do	AUX
ftr-400	1121	20	not	not	PART
ftr-400	1121	21	espouse	espouse	VERB
ftr-400	1121	22	this	this	DET
ftr-400	1121	23	proposition	proposition	NOUN
ftr-400	1121	24	until	until	ADP
ftr-400	1121	25	the	the	DET
ftr-400	1121	26	late	late	ADJ
ftr-400	1121	27	nineteenth	nineteenth	PROPN
ftr-400	1121	28	century.244	century.244	NOUN
ftr-400	1121	29	in	in	ADP
ftr-400	1121	30	1827	1827	NUM
ftr-400	1121	31	,	,	PUNCT
ftr-400	1121	32	justice	justice	PROPN
ftr-400	1121	33	marshall	marshall	PROPN
ftr-400	1121	34	indicated	indicate	VERB
ftr-400	1121	35	in	in	ADP
ftr-400	1121	36	dictum	dictum	NOUN
ftr-400	1121	37	that	that	SCONJ
ftr-400	1121	38	a	a	DET
ftr-400	1121	39	state	state	NOUN
ftr-400	1121	40	tax	tax	NOUN
ftr-400	1121	41	measure	measure	NOUN
ftr-400	1121	42	could	could	AUX
ftr-400	1121	43	interfere	interfere	VERB
ftr-400	1121	44	with	with	ADP
ftr-400	1121	45	interstate	interstate	ADJ
ftr-400	1121	46	commerce	commerce	NOUN
ftr-400	1121	47	and	and	CCONJ
ftr-400	1121	48	would	would	AUX
ftr-400	1121	49	be	be	AUX
ftr-400	1121	50	treated	treat	VERB
ftr-400	1121	51	like	like	ADP
ftr-400	1121	52	state	state	NOUN
ftr-400	1121	53	regulatory	regulatory	ADJ
ftr-400	1121	54	measures	measure	NOUN
ftr-400	1121	55	2005	2005	NUM
ftr-400	1121	56	]	]	PUNCT
ftr-400	1121	57	tax	tax	NOUN
ftr-400	1121	58	discrimination	discrimination	NOUN
ftr-400	1121	59	87	87	NUM
ftr-400	1121	60	245	245	NUM
ftr-400	1121	61	.	.	PUNCT
ftr-400	1122	1	hellerstein	hellerstein	PROPN
ftr-400	1122	2	,	,	PUNCT
ftr-400	1122	3	federal	federal	ADJ
ftr-400	1122	4	limitations	limitation	NOUN
ftr-400	1122	5	,	,	PUNCT
ftr-400	1122	6	supra	supra	PROPN
ftr-400	1122	7	note	note	PROPN
ftr-400	1122	8	34	34	NUM
ftr-400	1122	9	,	,	PUNCT
ftr-400	1122	10	at	at	ADP
ftr-400	1122	11	434	434	NUM
ftr-400	1122	12	(	(	PUNCT
ftr-400	1122	13	quoting	quote	VERB
ftr-400	1122	14	brown	brown	PROPN
ftr-400	1122	15	v.	v.	ADP
ftr-400	1122	16	maryland	maryland	PROPN
ftr-400	1122	17	,	,	PUNCT
ftr-400	1122	18	25	25	NUM
ftr-400	1122	19	u.s	u.s	PROPN
ftr-400	1122	20	.	.	PROPN
ftr-400	1122	21	(	(	PUNCT
ftr-400	1122	22	12	12	NUM
ftr-400	1122	23	wheat	wheat	NOUN
ftr-400	1122	24	.	.	PUNCT
ftr-400	1122	25	)	)	PUNCT
ftr-400	1123	1	419	419	NUM
ftr-400	1123	2	,	,	PUNCT
ftr-400	1123	3	448	448	NUM
ftr-400	1123	4	-	-	SYM
ftr-400	1123	5	49	49	NUM
ftr-400	1123	6	(	(	PUNCT
ftr-400	1123	7	1827	1827	NUM
ftr-400	1123	8	)	)	PUNCT
ftr-400	1123	9	)	)	PUNCT
ftr-400	1123	10	.	.	PUNCT
ftr-400	1124	1	justice	justice	PROPN
ftr-400	1124	2	marshall	marshall	PROPN
ftr-400	1124	3	wrote	write	VERB
ftr-400	1124	4	:	:	PUNCT
ftr-400	1124	5	[	[	X
ftr-400	1124	6	t]he	t]he	ADV
ftr-400	1124	7	taxing	tax	VERB
ftr-400	1124	8	power	power	NOUN
ftr-400	1124	9	of	of	ADP
ftr-400	1124	10	the	the	DET
ftr-400	1124	11	states	state	NOUN
ftr-400	1124	12	must	must	AUX
ftr-400	1124	13	have	have	VERB
ftr-400	1124	14	some	some	DET
ftr-400	1124	15	limits	limit	NOUN
ftr-400	1124	16	.	.	PUNCT
ftr-400	1124	17	.	.	PUNCT
ftr-400	1124	18	.	.	PUNCT
ftr-400	1124	19	.	.	PUNCT
ftr-400	1125	1	it	it	PRON
ftr-400	1125	2	can	can	AUX
ftr-400	1125	3	not	not	PART
ftr-400	1125	4	interfere	interfere	VERB
ftr-400	1125	5	with	with	ADP
ftr-400	1125	6	any	any	DET
ftr-400	1125	7	regulation	regulation	NOUN
ftr-400	1125	8	of	of	ADP
ftr-400	1125	9	commerce	commerce	NOUN
ftr-400	1125	10	.	.	PUNCT
ftr-400	1126	1	if	if	SCONJ
ftr-400	1126	2	the	the	DET
ftr-400	1126	3	states	state	NOUN
ftr-400	1126	4	may	may	AUX
ftr-400	1126	5	tax	tax	VERB
ftr-400	1126	6	all	all	DET
ftr-400	1126	7	persons	person	NOUN
ftr-400	1126	8	and	and	CCONJ
ftr-400	1126	9	property	property	NOUN
ftr-400	1126	10	found	find	VERB
ftr-400	1126	11	on	on	ADP
ftr-400	1126	12	their	their	PRON
ftr-400	1126	13	territory	territory	NOUN
ftr-400	1126	14	,	,	PUNCT
ftr-400	1126	15	what	what	PRON
ftr-400	1126	16	shall	shall	AUX
ftr-400	1126	17	restrain	restrain	VERB
ftr-400	1126	18	them	they	PRON
ftr-400	1126	19	from	from	ADP
ftr-400	1126	20	taxing	tax	VERB
ftr-400	1126	21	goods	good	NOUN
ftr-400	1126	22	in	in	ADP
ftr-400	1126	23	their	their	PRON
ftr-400	1126	24	transit	transit	NOUN
ftr-400	1126	25	through	through	ADP
ftr-400	1126	26	the	the	DET
ftr-400	1126	27	state	state	NOUN
ftr-400	1126	28	from	from	ADP
ftr-400	1126	29	one	one	NUM
ftr-400	1126	30	port	port	NOUN
ftr-400	1126	31	to	to	ADP
ftr-400	1126	32	another	another	PRON
ftr-400	1126	33	.	.	PUNCT
ftr-400	1126	34	.	.	PUNCT
ftr-400	1127	1	.	.	PUNCT
ftr-400	1128	1	or	or	CCONJ
ftr-400	1128	2	from	from	ADP
ftr-400	1128	3	taxing	tax	VERB
ftr-400	1128	4	the	the	DET
ftr-400	1128	5	transportation	transportation	NOUN
ftr-400	1128	6	of	of	ADP
ftr-400	1128	7	articles	article	NOUN
ftr-400	1128	8	passing	pass	VERB
ftr-400	1128	9	from	from	ADP
ftr-400	1128	10	the	the	DET
ftr-400	1128	11	state	state	NOUN
ftr-400	1128	12	itself	itself	PRON
ftr-400	1128	13	to	to	ADP
ftr-400	1128	14	another	another	DET
ftr-400	1128	15	state	state	NOUN
ftr-400	1128	16	,	,	PUNCT
ftr-400	1128	17	for	for	ADP
ftr-400	1128	18	commercial	commercial	ADJ
ftr-400	1128	19	purposes	purpose	NOUN
ftr-400	1128	20	?	?	PUNCT
ftr-400	1129	1	these	these	DET
ftr-400	1129	2	cases	case	NOUN
ftr-400	1129	3	are	be	AUX
ftr-400	1129	4	all	all	ADV
ftr-400	1129	5	within	within	ADP
ftr-400	1129	6	the	the	DET
ftr-400	1129	7	sovereign	sovereign	ADJ
ftr-400	1129	8	power	power	NOUN
ftr-400	1129	9	of	of	ADP
ftr-400	1129	10	taxation	taxation	NOUN
ftr-400	1129	11	,	,	PUNCT
ftr-400	1129	12	but	but	CCONJ
ftr-400	1129	13	would	would	AUX
ftr-400	1129	14	obviously	obviously	ADV
ftr-400	1129	15	derange	derange	VERB
ftr-400	1129	16	the	the	DET
ftr-400	1129	17	measures	measure	NOUN
ftr-400	1129	18	of	of	ADP
ftr-400	1129	19	congress	congress	PROPN
ftr-400	1129	20	to	to	PART
ftr-400	1129	21	regulate	regulate	VERB
ftr-400	1129	22	commerce	commerce	NOUN
ftr-400	1129	23	,	,	PUNCT
ftr-400	1129	24	and	and	CCONJ
ftr-400	1129	25	affect	affect	VERB
ftr-400	1129	26	materially	materially	ADV
ftr-400	1129	27	the	the	DET
ftr-400	1129	28	purpose	purpose	NOUN
ftr-400	1129	29	for	for	ADP
ftr-400	1129	30	which	which	PRON
ftr-400	1129	31	it	it	PRON
ftr-400	1129	32	[	[	X
ftr-400	1129	33	sic	sic	ADJ
ftr-400	1129	34	]	]	PUNCT
ftr-400	1129	35	was	be	AUX
ftr-400	1129	36	given	give	VERB
ftr-400	1129	37	.	.	PUNCT
ftr-400	1130	1	i	i	PRON
ftr-400	1130	2	d.	d.	PROPN
ftr-400	1130	3	246	246	NUM
ftr-400	1130	4	.	.	PUNCT
ftr-400	1131	1	reading	read	VERB
ftr-400	1131	2	r.r	r.r	PROPN
ftr-400	1131	3	.	.	PROPN
ftr-400	1131	4	co.	co.	PROPN
ftr-400	1131	5	v.	v.	ADP
ftr-400	1131	6	pennsylvania	pennsylvania	PROPN
ftr-400	1131	7	,	,	PUNCT
ftr-400	1132	1	82	82	NUM
ftr-400	1132	2	u.s	u.s	PROPN
ftr-400	1132	3	.	.	PROPN
ftr-400	1132	4	(	(	PUNCT
ftr-400	1132	5	15	15	NUM
ftr-400	1132	6	wall	wall	NOUN
ftr-400	1132	7	.	.	PUNCT
ftr-400	1132	8	)	)	PUNCT
ftr-400	1133	1	232	232	NUM
ftr-400	1133	2	(	(	PUNCT
ftr-400	1133	3	1873	1873	NUM
ftr-400	1133	4	)	)	PUNCT
ftr-400	1133	5	.	.	PUNCT
ftr-400	1134	1	two	two	NUM
ftr-400	1134	2	companion	companion	NOUN
ftr-400	1134	3	cases	case	NOUN
ftr-400	1134	4	were	be	AUX
ftr-400	1134	5	decided	decide	VERB
ftr-400	1134	6	in	in	ADP
ftr-400	1134	7	1873	1873	NUM
ftr-400	1134	8	that	that	PRON
ftr-400	1134	9	bore	bear	VERB
ftr-400	1134	10	the	the	DET
ftr-400	1134	11	same	same	ADJ
ftr-400	1134	12	name	name	NOUN
ftr-400	1134	13	.	.	PUNCT
ftr-400	1135	1	they	they	PRON
ftr-400	1135	2	were	be	AUX
ftr-400	1135	3	distinguished	distinguish	VERB
ftr-400	1135	4	in	in	ADP
ftr-400	1135	5	the	the	DET
ftr-400	1135	6	reports	report	NOUN
ftr-400	1135	7	as	as	ADP
ftr-400	1135	8	case	case	NOUN
ftr-400	1135	9	of	of	ADP
ftr-400	1135	10	the	the	DET
ftr-400	1135	11	state	state	NOUN
ftr-400	1135	12	freight	freight	NOUN
ftr-400	1135	13	tax	tax	NOUN
ftr-400	1135	14	and	and	CCONJ
ftr-400	1135	15	state	state	NOUN
ftr-400	1135	16	tax	tax	NOUN
ftr-400	1135	17	on	on	ADP
ftr-400	1135	18	railway	railway	NOUN
ftr-400	1135	19	gross	gross	ADJ
ftr-400	1135	20	receipts	receipt	NOUN
ftr-400	1135	21	,	,	PUNCT
ftr-400	1135	22	82	82	NUM
ftr-400	1135	23	u.s	u.s	PROPN
ftr-400	1135	24	.	.	PROPN
ftr-400	1135	25	(	(	PUNCT
ftr-400	1135	26	15	15	NUM
ftr-400	1135	27	wall	wall	NOUN
ftr-400	1135	28	.	.	PUNCT
ftr-400	1135	29	)	)	PUNCT
ftr-400	1136	1	284	284	NUM
ftr-400	1136	2	(	(	PUNCT
ftr-400	1136	3	1873	1873	NUM
ftr-400	1136	4	)	)	PUNCT
ftr-400	1136	5	.	.	PUNCT
ftr-400	1137	1	both	both	DET
ftr-400	1137	2	cases	case	NOUN
ftr-400	1137	3	were	be	AUX
ftr-400	1137	4	cited	cite	VERB
ftr-400	1137	5	for	for	ADP
ftr-400	1137	6	the	the	DET
ftr-400	1137	7	proposition	proposition	NOUN
ftr-400	1137	8	that	that	PRON
ftr-400	1137	9	�	�	VERB
ftr-400	1137	10	a	a	DET
ftr-400	1137	11	state	state	NOUN
ftr-400	1137	12	tax	tax	NOUN
ftr-400	1137	13	on	on	ADP
ftr-400	1137	14	any	any	DET
ftr-400	1137	15	activity	activity	NOUN
ftr-400	1137	16	or	or	CCONJ
ftr-400	1137	17	process	process	NOUN
ftr-400	1137	18	of	of	ADP
ftr-400	1137	19	interstate	interstate	ADJ
ftr-400	1137	20	commerce	commerce	NOUN
ftr-400	1137	21	was	be	AUX
ftr-400	1137	22	an	an	DET
ftr-400	1137	23	invalid	invalid	ADJ
ftr-400	1137	24	�	�	NOUN
ftr-400	1137	25	regulation	regulation	NOUN
ftr-400	1137	26	of	of	ADP
ftr-400	1137	27	commerce	commerce	PROPN
ftr-400	1137	28	.	.	PUNCT
ftr-400	1138	1	�	�	PROPN
ftr-400	1138	2	�	�	PROPN
ftr-400	1138	3	william	william	PROPN
ftr-400	1138	4	b.	b.	PROPN
ftr-400	1138	5	lockhart	lockhart	PROPN
ftr-400	1138	6	,	,	PUNCT
ftr-400	1138	7	a	a	DET
ftr-400	1138	8	revolution	revolution	NOUN
ftr-400	1138	9	in	in	ADP
ftr-400	1138	10	state	state	NOUN
ftr-400	1138	11	taxation	taxation	NOUN
ftr-400	1138	12	of	of	ADP
ftr-400	1138	13	commerce	commerce	PROPN
ftr-400	1138	14	?	?	PROPN
ftr-400	1138	15	,	,	PUNCT
ftr-400	1138	16	65	65	NUM
ftr-400	1138	17	minn	minn	PROPN
ftr-400	1138	18	.	.	PUNCT
ftr-400	1139	1	l.	l.	PROPN
ftr-400	1139	2	rev	rev	PROPN
ftr-400	1139	3	.	.	PROPN
ftr-400	1139	4	1025	1025	NUM
ftr-400	1139	5	,	,	PUNCT
ftr-400	1139	6	1027	1027	NUM
ftr-400	1139	7	(	(	PUNCT
ftr-400	1139	8	1981	1981	NUM
ftr-400	1139	9	)	)	PUNCT
ftr-400	1139	10	.	.	PUNCT
ftr-400	1140	1	247	247	NUM
ftr-400	1140	2	.	.	PUNCT
ftr-400	1141	1	hellerstein	hellerstein	PROPN
ftr-400	1141	2	,	,	PUNCT
ftr-400	1141	3	federal	federal	ADJ
ftr-400	1141	4	limitations	limitation	NOUN
ftr-400	1141	5	,	,	PUNCT
ftr-400	1141	6	supra	supra	PROPN
ftr-400	1141	7	note	note	PROPN
ftr-400	1141	8	34	34	NUM
ftr-400	1141	9	,	,	PUNCT
ftr-400	1141	10	at	at	ADP
ftr-400	1141	11	435	435	NUM
ftr-400	1141	12	.	.	PUNCT
ftr-400	1141	13	248	248	NUM
ftr-400	1141	14	.	.	PUNCT
ftr-400	1142	1	reading	read	VERB
ftr-400	1142	2	r.r	r.r	PROPN
ftr-400	1142	3	.	.	PROPN
ftr-400	1142	4	co.	co.	PROPN
ftr-400	1142	5	,	,	PUNCT
ftr-400	1142	6	82	82	NUM
ftr-400	1143	1	u.s	u.s	PROPN
ftr-400	1143	2	.	.	PROPN
ftr-400	1143	3	(	(	PUNCT
ftr-400	1143	4	15	15	NUM
ftr-400	1143	5	wall	wall	NOUN
ftr-400	1143	6	.	.	PUNCT
ftr-400	1143	7	)	)	PUNCT
ftr-400	1144	1	at	at	ADP
ftr-400	1144	2	279	279	NUM
ftr-400	1144	3	.	.	PUNCT
ftr-400	1145	1	249	249	NUM
ftr-400	1145	2	.	.	PUNCT
ftr-400	1146	1	see	see	VERB
ftr-400	1146	2	chemerinsky	chemerinsky	NOUN
ftr-400	1146	3	,	,	PUNCT
ftr-400	1146	4	supra	supra	PROPN
ftr-400	1146	5	note	note	NOUN
ftr-400	1146	6	191	191	NUM
ftr-400	1146	7	,	,	PUNCT
ftr-400	1146	8	at	at	ADP
ftr-400	1146	9	434	434	NUM
ftr-400	1146	10	.	.	PUNCT
ftr-400	1147	1	�	�	PROPN
ftr-400	1147	2	the	the	DET
ftr-400	1147	3	thrust	thrust	NOUN
ftr-400	1147	4	of	of	ADP
ftr-400	1147	5	the	the	DET
ftr-400	1147	6	formal	formal	ADJ
ftr-400	1147	7	rule	rule	NOUN
ftr-400	1147	8	was	be	AUX
ftr-400	1147	9	that	that	SCONJ
ftr-400	1147	10	a	a	DET
ftr-400	1147	11	state	state	NOUN
ftr-400	1147	12	may	may	AUX
ftr-400	1147	13	not	not	PART
ftr-400	1147	14	impose	impose	VERB
ftr-400	1147	15	a	a	DET
ftr-400	1147	16	tax	tax	NOUN
ftr-400	1147	17	on	on	ADP
ftr-400	1147	18	any	any	DET
ftr-400	1147	19	activity	activity	NOUN
ftr-400	1147	20	or	or	CCONJ
ftr-400	1147	21	process	process	NOUN
ftr-400	1147	22	viewed	view	VERB
ftr-400	1147	23	by	by	ADP
ftr-400	1147	24	the	the	DET
ftr-400	1147	25	court	court	NOUN
ftr-400	1147	26	as	as	ADP
ftr-400	1147	27	a	a	DET
ftr-400	1147	28	part	part	NOUN
ftr-400	1147	29	of	of	ADP
ftr-400	1147	30	interstate	interstate	ADJ
ftr-400	1147	31	commerce	commerce	NOUN
ftr-400	1147	32	.	.	PUNCT
ftr-400	1148	1	�	�	PROPN
ftr-400	1148	2	howard	howard	PROPN
ftr-400	1148	3	o.	o.	PROPN
ftr-400	1148	4	hunter	hunter	PROPN
ftr-400	1148	5	,	,	PUNCT
ftr-400	1148	6	federalism	federalism	NOUN
ftr-400	1148	7	and	and	CCONJ
ftr-400	1148	8	state	state	NOUN
ftr-400	1148	9	taxation	taxation	NOUN
ftr-400	1148	10	of	of	ADP
ftr-400	1148	11	multistate	multistate	NOUN
ftr-400	1148	12	enterprises	enterprise	NOUN
ftr-400	1148	13	,	,	PUNCT
ftr-400	1148	14	32	32	NUM
ftr-400	1148	15	emory	emory	PROPN
ftr-400	1148	16	l.	l.	PROPN
ftr-400	1148	17	j.	j.	PROPN
ftr-400	1148	18	89	89	PROPN
ftr-400	1148	19	,	,	PUNCT
ftr-400	1148	20	95	95	NUM
ftr-400	1148	21	(	(	PUNCT
ftr-400	1148	22	1983	1983	NUM
ftr-400	1148	23	)	)	PUNCT
ftr-400	1148	24	.	.	PUNCT
ftr-400	1149	1	250	250	NUM
ftr-400	1149	2	.	.	PUNCT
ftr-400	1150	1	lockhart	lockhart	PROPN
ftr-400	1150	2	,	,	PUNCT
ftr-400	1150	3	supra	supra	PROPN
ftr-400	1150	4	note	note	NOUN
ftr-400	1150	5	246	246	NUM
ftr-400	1150	6	,	,	PUNCT
ftr-400	1150	7	at	at	ADP
ftr-400	1150	8	1029	1029	NUM
ftr-400	1150	9	.	.	PUNCT
ftr-400	1151	1	251	251	NUM
ftr-400	1151	2	.	.	PUNCT
ftr-400	1152	1	chemerinsky	chemerinsky	PROPN
ftr-400	1152	2	,	,	PUNCT
ftr-400	1152	3	supra	supra	PROPN
ftr-400	1152	4	note	note	NOUN
ftr-400	1152	5	191	191	NUM
ftr-400	1152	6	,	,	PUNCT
ftr-400	1152	7	at	at	ADP
ftr-400	1152	8	434	434	NUM
ftr-400	1152	9	(	(	PUNCT
ftr-400	1152	10	citing	cite	VERB
ftr-400	1152	11	freeman	freeman	PROPN
ftr-400	1152	12	v.	v.	PROPN
ftr-400	1152	13	hewit	hewit	PROPN
ftr-400	1152	14	,	,	PUNCT
ftr-400	1152	15	329	329	NUM
ftr-400	1152	16	u.s	u.s	PROPN
ftr-400	1152	17	.	.	PROPN
ftr-400	1152	18	249	249	NUM
ftr-400	1152	19	(	(	PUNCT
ftr-400	1152	20	1946	1946	NUM
ftr-400	1152	21	)	)	PUNCT
ftr-400	1152	22	;	;	PUNCT
ftr-400	1152	23	mcleod	mcleod	PROPN
ftr-400	1152	24	v.	v.	PROPN
ftr-400	1152	25	j.e	j.e	PROPN
ftr-400	1152	26	.	.	PROPN
ftr-400	1152	27	dilworth	dilworth	PROPN
ftr-400	1152	28	co.	co.	PROPN
ftr-400	1152	29	,	,	PUNCT
ftr-400	1152	30	322	322	NUM
ftr-400	1152	31	u.s	u.s	PROPN
ftr-400	1152	32	.	.	PROPN
ftr-400	1152	33	327	327	NUM
ftr-400	1152	34	(	(	PUNCT
ftr-400	1152	35	1944	1944	NUM
ftr-400	1152	36	)	)	PUNCT
ftr-400	1152	37	;	;	PUNCT
ftr-400	1152	38	mills	mill	NOUN
ftr-400	1152	39	v.	v.	ADP
ftr-400	1152	40	portland	portland	PROPN
ftr-400	1152	41	,	,	PUNCT
ftr-400	1152	42	268	268	NUM
ftr-400	1152	43	u.s	u.s	PROPN
ftr-400	1152	44	.	.	PROPN
ftr-400	1152	45	325	325	NUM
ftr-400	1152	46	(	(	PUNCT
ftr-400	1152	47	1925	1925	NUM
ftr-400	1152	48	)	)	PUNCT
ftr-400	1152	49	,	,	PUNCT
ftr-400	1152	50	respectively	respectively	ADV
ftr-400	1152	51	)	)	PUNCT
ftr-400	1152	52	.	.	PUNCT
ftr-400	1153	1	found	find	VERB
ftr-400	1153	2	to	to	PART
ftr-400	1153	3	infringe	infringe	VERB
ftr-400	1153	4	upon	upon	SCONJ
ftr-400	1153	5	the	the	DET
ftr-400	1153	6	national	national	PROPN
ftr-400	1153	7	commerce	commerce	PROPN
ftr-400	1153	8	power.245	power.245	PROPN
ftr-400	1153	9	it	it	PRON
ftr-400	1153	10	was	be	AUX
ftr-400	1153	11	not	not	PART
ftr-400	1153	12	until	until	SCONJ
ftr-400	1153	13	the	the	DET
ftr-400	1153	14	case	case	NOUN
ftr-400	1153	15	of	of	ADP
ftr-400	1153	16	the	the	DET
ftr-400	1153	17	state	state	NOUN
ftr-400	1153	18	freight	freight	NOUN
ftr-400	1153	19	tax246	tax246	ADV
ftr-400	1153	20	that	that	SCONJ
ftr-400	1153	21	the	the	DET
ftr-400	1153	22	supreme	supreme	PROPN
ftr-400	1153	23	court	court	PROPN
ftr-400	1153	24	explicitly	explicitly	ADV
ftr-400	1153	25	established	establish	VERB
ftr-400	1153	26	�	�	NOUN
ftr-400	1153	27	the	the	DET
ftr-400	1153	28	doctrine	doctrine	NOUN
ftr-400	1153	29	that	that	SCONJ
ftr-400	1153	30	the	the	DET
ftr-400	1153	31	commerce	commerce	NOUN
ftr-400	1153	32	clause	clause	NOUN
ftr-400	1153	33	by	by	ADP
ftr-400	1153	34	its	its	PRON
ftr-400	1153	35	own	own	ADJ
ftr-400	1153	36	force	force	NOUN
ftr-400	1153	37	limits	limit	VERB
ftr-400	1153	38	state	state	NOUN
ftr-400	1153	39	tax	tax	NOUN
ftr-400	1153	40	power	power	NOUN
ftr-400	1153	41	over	over	ADP
ftr-400	1153	42	interstate	interstate	ADJ
ftr-400	1153	43	commerce.	commerce.	NOUN
ftr-400	1153	44	�	�	PROPN
ftr-400	1153	45	247	247	NUM
ftr-400	1153	46	the	the	DET
ftr-400	1153	47	u.s	u.s	PROPN
ftr-400	1153	48	.	.	PROPN
ftr-400	1153	49	supreme	supreme	PROPN
ftr-400	1153	50	court	court	PROPN
ftr-400	1153	51	held	hold	VERB
ftr-400	1153	52	that	that	SCONJ
ftr-400	1153	53	a	a	DET
ftr-400	1153	54	pennsylvania	pennsylvania	PROPN
ftr-400	1153	55	levy	levy	NOUN
ftr-400	1153	56	on	on	ADP
ftr-400	1153	57	all	all	DET
ftr-400	1153	58	freight	freight	NOUN
ftr-400	1153	59	transported	transport	VERB
ftr-400	1153	60	in	in	ADP
ftr-400	1153	61	the	the	DET
ftr-400	1153	62	state	state	NOUN
ftr-400	1153	63	was	be	AUX
ftr-400	1153	64	unconstitutional	unconstitutional	ADJ
ftr-400	1153	65	because	because	SCONJ
ftr-400	1153	66	it	it	PRON
ftr-400	1153	67	was	be	AUX
ftr-400	1153	68	�	�	NOUN
ftr-400	1153	69	in	in	ADP
ftr-400	1153	70	effect	effect	NOUN
ftr-400	1153	71	a	a	DET
ftr-400	1153	72	regulation	regulation	NOUN
ftr-400	1153	73	of	of	ADP
ftr-400	1153	74	interstate	interstate	ADJ
ftr-400	1153	75	commerce.	commerce.	NOUN
ftr-400	1153	76	�	�	PROPN
ftr-400	1153	77	248	248	NUM
ftr-400	1153	78	this	this	DET
ftr-400	1153	79	rule	rule	NOUN
ftr-400	1153	80	,	,	PUNCT
ftr-400	1153	81	that	that	SCONJ
ftr-400	1153	82	a	a	DET
ftr-400	1153	83	state	state	NOUN
ftr-400	1153	84	may	may	AUX
ftr-400	1153	85	not	not	PART
ftr-400	1153	86	directly	directly	ADV
ftr-400	1153	87	tax	tax	VERB
ftr-400	1153	88	interstate	interstate	PROPN
ftr-400	1153	89	commerce	commerce	PROPN
ftr-400	1153	90	,	,	PUNCT
ftr-400	1153	91	became	became	AUX
ftr-400	1153	92	known	know	VERB
ftr-400	1153	93	as	as	ADP
ftr-400	1153	94	the	the	DET
ftr-400	1153	95	�	�	PROPN
ftr-400	1153	96	formal	formal	ADJ
ftr-400	1153	97	rule.	rule.	NOUN
ftr-400	1153	98	�	�	PROPN
ftr-400	1153	99	249	249	NUM
ftr-400	1153	100	from	from	ADP
ftr-400	1153	101	its	its	PRON
ftr-400	1153	102	origin	origin	NOUN
ftr-400	1153	103	in	in	ADP
ftr-400	1153	104	1873	1873	NUM
ftr-400	1153	105	until	until	ADP
ftr-400	1153	106	1977	1977	NUM
ftr-400	1153	107	,	,	PUNCT
ftr-400	1153	108	this	this	DET
ftr-400	1153	109	�	�	NOUN
ftr-400	1153	110	formal	formal	ADJ
ftr-400	1153	111	rule	rule	NOUN
ftr-400	1153	112	�	�	PROPN
ftr-400	1153	113	was	be	AUX
ftr-400	1153	114	one	one	NUM
ftr-400	1153	115	of	of	ADP
ftr-400	1153	116	the	the	DET
ftr-400	1153	117	primary	primary	ADJ
ftr-400	1153	118	bases	basis	NOUN
ftr-400	1153	119	for	for	ADP
ftr-400	1153	120	invalidating	invalidate	VERB
ftr-400	1153	121	state	state	NOUN
ftr-400	1153	122	taxes	taxis	NOUN
ftr-400	1153	123	that	that	PRON
ftr-400	1153	124	affected	affect	VERB
ftr-400	1153	125	commerce.250	commerce.250	NOUN
ftr-400	1153	126	using	use	VERB
ftr-400	1153	127	this	this	DET
ftr-400	1153	128	rule	rule	NOUN
ftr-400	1153	129	,	,	PUNCT
ftr-400	1153	130	the	the	DET
ftr-400	1153	131	supreme	supreme	PROPN
ftr-400	1153	132	court	court	PROPN
ftr-400	1153	133	found	find	VERB
ftr-400	1153	134	unconstitutional	unconstitutional	ADJ
ftr-400	1153	135	state	state	NOUN
ftr-400	1153	136	taxes	taxis	NOUN
ftr-400	1153	137	such	such	ADJ
ftr-400	1153	138	as	as	ADP
ftr-400	1153	139	a	a	DET
ftr-400	1153	140	gross	gross	ADJ
ftr-400	1153	141	receipts	receipt	NOUN
ftr-400	1153	142	tax	tax	NOUN
ftr-400	1153	143	,	,	PUNCT
ftr-400	1153	144	a	a	DET
ftr-400	1153	145	sales	sale	NOUN
ftr-400	1153	146	tax	tax	NOUN
ftr-400	1153	147	,	,	PUNCT
ftr-400	1153	148	and	and	CCONJ
ftr-400	1153	149	a	a	DET
ftr-400	1153	150	license	license	NOUN
ftr-400	1153	151	tax	tax	NOUN
ftr-400	1153	152	on	on	ADP
ftr-400	1153	153	interstate	interstate	ADJ
ftr-400	1153	154	sales.251	sales.251	PROPN
ftr-400	1153	155	other	other	ADJ
ftr-400	1153	156	grounds	ground	NOUN
ftr-400	1153	157	for	for	ADP
ftr-400	1153	158	invalidation	invalidation	NOUN
ftr-400	1153	159	included	include	VERB
ftr-400	1153	160	discrimination	discrimination	NOUN
ftr-400	1153	161	against	against	ADP
ftr-400	1153	162	interstate	interstate	PROPN
ftr-400	1153	163	commerce	commerce	PROPN
ftr-400	1153	164	,	,	PUNCT
ftr-400	1153	165	the	the	DET
ftr-400	1153	166	risk	risk	NOUN
ftr-400	1153	167	of	of	ADP
ftr-400	1153	168	multiple	multiple	ADJ
ftr-400	1153	169	taxation	taxation	NOUN
ftr-400	1153	170	,	,	PUNCT
ftr-400	1153	171	unfair	unfair	ADJ
ftr-400	1153	172	apportionment	apportionment	NOUN
ftr-400	1153	173	,	,	PUNCT
ftr-400	1153	174	and	and	CCONJ
ftr-400	1153	175	the	the	DET
ftr-400	1153	176	absence	absence	NOUN
ftr-400	1153	177	of	of	ADP
ftr-400	1153	178	due	due	ADJ
ftr-400	1153	179	88	88	NUM
ftr-400	1153	180	florida	florida	PROPN
ftr-400	1153	181	tax	tax	NOUN
ftr-400	1153	182	review	review	NOUN
ftr-400	1153	183	[	[	X
ftr-400	1153	184	vol.7:2	vol.7:2	NOUN
ftr-400	1153	185	252	252	NUM
ftr-400	1153	186	.	.	PUNCT
ftr-400	1154	1	lockhart	lockhart	PROPN
ftr-400	1154	2	,	,	PUNCT
ftr-400	1154	3	supra	supra	PROPN
ftr-400	1154	4	note	note	NOUN
ftr-400	1154	5	246	246	NUM
ftr-400	1154	6	,	,	PUNCT
ftr-400	1154	7	at	at	ADP
ftr-400	1154	8	1029	1029	NUM
ftr-400	1154	9	.	.	PUNCT
ftr-400	1155	1	this	this	DET
ftr-400	1155	2	article	article	NOUN
ftr-400	1155	3	will	will	AUX
ftr-400	1155	4	only	only	ADV
ftr-400	1155	5	focus	focus	VERB
ftr-400	1155	6	on	on	ADP
ftr-400	1155	7	discrimination	discrimination	NOUN
ftr-400	1155	8	of	of	ADP
ftr-400	1155	9	interstate	interstate	ADJ
ftr-400	1155	10	commerce	commerce	NOUN
ftr-400	1155	11	as	as	ADP
ftr-400	1155	12	the	the	DET
ftr-400	1155	13	basis	basis	NOUN
ftr-400	1155	14	for	for	ADP
ftr-400	1155	15	invalidating	invalidate	VERB
ftr-400	1155	16	a	a	DET
ftr-400	1155	17	state	state	NOUN
ftr-400	1155	18	tax	tax	NOUN
ftr-400	1155	19	.	.	PUNCT
ftr-400	1156	1	253	253	NUM
ftr-400	1156	2	.	.	PUNCT
ftr-400	1156	3	chemerinsky	chemerinsky	PROPN
ftr-400	1156	4	,	,	PUNCT
ftr-400	1156	5	supra	supra	PROPN
ftr-400	1156	6	note	note	NOUN
ftr-400	1156	7	191	191	NUM
ftr-400	1156	8	,	,	PUNCT
ftr-400	1156	9	at	at	ADP
ftr-400	1156	10	434	434	NUM
ftr-400	1156	11	(	(	PUNCT
ftr-400	1156	12	citing	cite	VERB
ftr-400	1156	13	u.s	u.s	PROPN
ftr-400	1156	14	.	.	PROPN
ftr-400	1156	15	glue	glue	PROPN
ftr-400	1156	16	co.	co.	PROPN
ftr-400	1157	1	v.	v.	ADP
ftr-400	1157	2	oak	oak	PROPN
ftr-400	1157	3	creek	creek	PROPN
ftr-400	1157	4	,	,	PUNCT
ftr-400	1157	5	247	247	NUM
ftr-400	1157	6	u.s	u.s	PROPN
ftr-400	1157	7	.	.	PROPN
ftr-400	1157	8	321	321	NUM
ftr-400	1157	9	(	(	PUNCT
ftr-400	1157	10	1918	1918	NUM
ftr-400	1157	11	)	)	PUNCT
ftr-400	1157	12	;	;	PUNCT
ftr-400	1157	13	mcgoldrick	mcgoldrick	PROPN
ftr-400	1157	14	v.	v.	ADP
ftr-400	1157	15	berwind	berwind	NOUN
ftr-400	1157	16	-	-	PUNCT
ftr-400	1157	17	white	white	PROPN
ftr-400	1157	18	coal	coal	PROPN
ftr-400	1157	19	min	min	PROPN
ftr-400	1157	20	.	.	PROPN
ftr-400	1157	21	co.	co.	PROPN
ftr-400	1157	22	,	,	PUNCT
ftr-400	1157	23	309	309	NUM
ftr-400	1157	24	u.s	u.s	PROPN
ftr-400	1157	25	.	.	PROPN
ftr-400	1157	26	33	33	NUM
ftr-400	1157	27	(	(	PUNCT
ftr-400	1157	28	1940	1940	NUM
ftr-400	1157	29	)	)	PUNCT
ftr-400	1157	30	)	)	PUNCT
ftr-400	1157	31	.	.	PUNCT
ftr-400	1158	1	254	254	NUM
ftr-400	1158	2	.	.	PUNCT
ftr-400	1159	1	complete	complete	ADJ
ftr-400	1159	2	auto	auto	NOUN
ftr-400	1159	3	transit	transit	PROPN
ftr-400	1159	4	,	,	PUNCT
ftr-400	1159	5	inc	inc	PROPN
ftr-400	1159	6	.	.	PROPN
ftr-400	1160	1	v.	v.	PROPN
ftr-400	1160	2	brady	brady	PROPN
ftr-400	1160	3	,	,	PUNCT
ftr-400	1160	4	430	430	NUM
ftr-400	1160	5	u.s	u.s	PROPN
ftr-400	1160	6	.	.	PROPN
ftr-400	1160	7	274	274	NUM
ftr-400	1160	8	(	(	PUNCT
ftr-400	1160	9	1977	1977	NUM
ftr-400	1160	10	)	)	PUNCT
ftr-400	1160	11	(	(	PUNCT
ftr-400	1160	12	upholding	uphold	VERB
ftr-400	1160	13	a	a	DET
ftr-400	1160	14	mississippi	mississippi	NOUN
ftr-400	1160	15	tax	tax	NOUN
ftr-400	1160	16	on	on	ADP
ftr-400	1160	17	the	the	DET
ftr-400	1160	18	�	�	PROPN
ftr-400	1160	19	privilege	privilege	NOUN
ftr-400	1160	20	of	of	ADP
ftr-400	1160	21	doing	do	VERB
ftr-400	1160	22	business	business	NOUN
ftr-400	1160	23	�	�	PROPN
ftr-400	1160	24	thus	thus	ADV
ftr-400	1160	25	unanimously	unanimously	ADV
ftr-400	1160	26	rejecting	reject	VERB
ftr-400	1160	27	the	the	DET
ftr-400	1160	28	rule	rule	NOUN
ftr-400	1160	29	that	that	SCONJ
ftr-400	1160	30	this	this	DET
ftr-400	1160	31	type	type	NOUN
ftr-400	1160	32	of	of	ADP
ftr-400	1160	33	state	state	NOUN
ftr-400	1160	34	tax	tax	NOUN
ftr-400	1160	35	is	be	AUX
ftr-400	1160	36	per	per	ADP
ftr-400	1160	37	se	se	X
ftr-400	1160	38	unconstitutional	unconstitutional	ADJ
ftr-400	1160	39	)	)	PUNCT
ftr-400	1160	40	.	.	PUNCT
ftr-400	1161	1	see	see	VERB
ftr-400	1161	2	lockhart	lockhart	PROPN
ftr-400	1161	3	,	,	PUNCT
ftr-400	1161	4	supra	supra	PROPN
ftr-400	1161	5	note	note	NOUN
ftr-400	1161	6	246	246	NUM
ftr-400	1161	7	,	,	PUNCT
ftr-400	1161	8	at	at	ADP
ftr-400	1161	9	1026	1026	NUM
ftr-400	1161	10	.	.	PUNCT
ftr-400	1162	1	255	255	NUM
ftr-400	1162	2	.	.	PUNCT
ftr-400	1163	1	chemerinsky	chemerinsky	PROPN
ftr-400	1163	2	,	,	PUNCT
ftr-400	1163	3	supra	supra	PROPN
ftr-400	1163	4	note	note	NOUN
ftr-400	1163	5	191	191	NUM
ftr-400	1163	6	,	,	PUNCT
ftr-400	1163	7	at	at	ADP
ftr-400	1163	8	435	435	NUM
ftr-400	1163	9	.	.	PUNCT
ftr-400	1164	1	see	see	VERB
ftr-400	1164	2	infra	infra	NOUN
ftr-400	1164	3	notes	note	VERB
ftr-400	1164	4	264	264	NUM
ftr-400	1164	5	-	-	SYM
ftr-400	1164	6	26	26	NUM
ftr-400	1164	7	and	and	CCONJ
ftr-400	1164	8	accompanying	accompany	VERB
ftr-400	1164	9	text	text	NOUN
ftr-400	1164	10	.	.	PUNCT
ftr-400	1165	1	256	256	NUM
ftr-400	1165	2	.	.	X
ftr-400	1165	3	laycock	laycock	PROPN
ftr-400	1165	4	,	,	PUNCT
ftr-400	1165	5	supra	supra	PROPN
ftr-400	1165	6	note	note	NOUN
ftr-400	1165	7	192	192	NUM
ftr-400	1165	8	,	,	PUNCT
ftr-400	1165	9	at	at	ADP
ftr-400	1165	10	269	269	NUM
ftr-400	1165	11	.	.	PUNCT
ftr-400	1166	1	see	see	AUX
ftr-400	1166	2	also	also	ADV
ftr-400	1166	3	schmudde	schmudde	PROPN
ftr-400	1166	4	,	,	PUNCT
ftr-400	1166	5	supra	supra	PROPN
ftr-400	1166	6	note	note	PROPN
ftr-400	1166	7	241	241	NUM
ftr-400	1166	8	,	,	PUNCT
ftr-400	1166	9	at	at	ADP
ftr-400	1166	10	119	119	NUM
ftr-400	1166	11	.	.	PUNCT
ftr-400	1167	1	257	257	NUM
ftr-400	1167	2	.	.	PUNCT
ftr-400	1168	1	fulton	fulton	PROPN
ftr-400	1168	2	corp	corp	PROPN
ftr-400	1168	3	.	.	PROPN
ftr-400	1168	4	v.	v.	PROPN
ftr-400	1168	5	faulkner	faulkner	PROPN
ftr-400	1168	6	,	,	PUNCT
ftr-400	1168	7	516	516	NUM
ftr-400	1168	8	u.s	u.s	PROPN
ftr-400	1168	9	.	.	PROPN
ftr-400	1168	10	325	325	NUM
ftr-400	1168	11	,	,	PUNCT
ftr-400	1168	12	331	331	NUM
ftr-400	1168	13	(	(	PUNCT
ftr-400	1168	14	1996	1996	NUM
ftr-400	1168	15	)	)	PUNCT
ftr-400	1168	16	(	(	PUNCT
ftr-400	1168	17	quoting	quote	VERB
ftr-400	1168	18	or	or	CCONJ
ftr-400	1168	19	.	.	PUNCT
ftr-400	1168	20	waste	waste	PROPN
ftr-400	1168	21	sys	sys	PROPN
ftr-400	1168	22	.	.	PROPN
ftr-400	1168	23	,	,	PUNCT
ftr-400	1168	24	inc	inc	PROPN
ftr-400	1168	25	.	.	PROPN
ftr-400	1168	26	v.	v.	PROPN
ftr-400	1168	27	dep	dep	PROPN
ftr-400	1168	28	�	�	PROPN
ftr-400	1168	29	t	t	PROPN
ftr-400	1168	30	of	of	ADP
ftr-400	1168	31	envtl	envtl	PROPN
ftr-400	1168	32	.	.	PUNCT
ftr-400	1169	1	quality	quality	NOUN
ftr-400	1169	2	of	of	ADP
ftr-400	1169	3	or	or	CCONJ
ftr-400	1169	4	.	.	PUNCT
ftr-400	1169	5	,	,	PUNCT
ftr-400	1169	6	511	511	NUM
ftr-400	1169	7	u.s	u.s	PROPN
ftr-400	1169	8	.	.	PROPN
ftr-400	1169	9	93	93	NUM
ftr-400	1169	10	,	,	PUNCT
ftr-400	1169	11	99	99	NUM
ftr-400	1169	12	(	(	PUNCT
ftr-400	1169	13	1994	1994	NUM
ftr-400	1169	14	)	)	PUNCT
ftr-400	1169	15	)	)	PUNCT
ftr-400	1169	16	(	(	PUNCT
ftr-400	1169	17	holding	hold	VERB
ftr-400	1169	18	that	that	SCONJ
ftr-400	1169	19	the	the	DET
ftr-400	1169	20	north	north	PROPN
ftr-400	1169	21	carolina	carolina	PROPN
ftr-400	1169	22	intangibles	intangibles	PROPN
ftr-400	1169	23	tax	tax	NOUN
ftr-400	1169	24	was	be	AUX
ftr-400	1169	25	unconstitutional	unconstitutional	ADJ
ftr-400	1169	26	because	because	SCONJ
ftr-400	1169	27	the	the	DET
ftr-400	1169	28	amount	amount	NOUN
ftr-400	1169	29	of	of	ADP
ftr-400	1169	30	the	the	DET
ftr-400	1169	31	tax	tax	NOUN
ftr-400	1169	32	was	be	AUX
ftr-400	1169	33	inversely	inversely	ADV
ftr-400	1169	34	proportionate	proportionate	ADJ
ftr-400	1169	35	to	to	ADP
ftr-400	1169	36	the	the	DET
ftr-400	1169	37	corporation	corporation	NOUN
ftr-400	1169	38	�	�	PROPN
ftr-400	1169	39	s	s	PART
ftr-400	1169	40	liability	liability	NOUN
ftr-400	1169	41	for	for	ADP
ftr-400	1169	42	north	north	PROPN
ftr-400	1169	43	carolina	carolina	PROPN
ftr-400	1169	44	income	income	NOUN
ftr-400	1169	45	tax	tax	NOUN
ftr-400	1169	46	)	)	PUNCT
ftr-400	1169	47	.	.	PUNCT
ftr-400	1170	1	see	see	VERB
ftr-400	1170	2	chemerinsky	chemerinsky	NOUN
ftr-400	1170	3	,	,	PUNCT
ftr-400	1170	4	supra	supra	PROPN
ftr-400	1170	5	note	note	NOUN
ftr-400	1170	6	191	191	NUM
ftr-400	1170	7	,	,	PUNCT
ftr-400	1170	8	at	at	ADP
ftr-400	1170	9	440	440	NUM
ftr-400	1170	10	.	.	PUNCT
ftr-400	1171	1	258	258	NUM
ftr-400	1171	2	.	.	PUNCT
ftr-400	1172	1	see	see	VERB
ftr-400	1172	2	chem	chem	NOUN
ftr-400	1172	3	.	.	PUNCT
ftr-400	1173	1	waste	waste	PROPN
ftr-400	1173	2	mgmt	mgmt	PROPN
ftr-400	1173	3	.	.	PROPN
ftr-400	1173	4	,	,	PUNCT
ftr-400	1173	5	inc	inc	PROPN
ftr-400	1173	6	.	.	PROPN
ftr-400	1174	1	v.	v.	PROPN
ftr-400	1174	2	hunt	hunt	PROPN
ftr-400	1174	3	,	,	PUNCT
ftr-400	1174	4	504	504	NUM
ftr-400	1174	5	u.s	u.s	PROPN
ftr-400	1174	6	.	.	PROPN
ftr-400	1174	7	334	334	NUM
ftr-400	1174	8	,	,	PUNCT
ftr-400	1174	9	342	342	NUM
ftr-400	1174	10	-	-	SYM
ftr-400	1174	11	43	43	NUM
ftr-400	1174	12	(	(	PUNCT
ftr-400	1174	13	1992	1992	NUM
ftr-400	1174	14	)	)	PUNCT
ftr-400	1174	15	(	(	PUNCT
ftr-400	1174	16	quoting	quote	VERB
ftr-400	1174	17	hughes	hughes	PROPN
ftr-400	1174	18	v.	v.	ADP
ftr-400	1174	19	oklahoma	oklahoma	PROPN
ftr-400	1174	20	,	,	PUNCT
ftr-400	1174	21	441	441	NUM
ftr-400	1174	22	u.s	u.s	PROPN
ftr-400	1174	23	.	.	PROPN
ftr-400	1174	24	322	322	NUM
ftr-400	1174	25	,	,	PUNCT
ftr-400	1174	26	337	337	NUM
ftr-400	1174	27	(	(	PUNCT
ftr-400	1174	28	1979	1979	NUM
ftr-400	1174	29	)	)	PUNCT
ftr-400	1174	30	)	)	PUNCT
ftr-400	1175	1	(	(	PUNCT
ftr-400	1175	2	noting	note	VERB
ftr-400	1175	3	that	that	SCONJ
ftr-400	1175	4	�	�	NOUN
ftr-400	1175	5	facial	facial	ADJ
ftr-400	1175	6	discrimination	discrimination	NOUN
ftr-400	1175	7	invokes	invoke	VERB
ftr-400	1175	8	the	the	DET
ftr-400	1175	9	strictest	strict	ADJ
ftr-400	1175	10	scrutiny	scrutiny	NOUN
ftr-400	1175	11	of	of	ADP
ftr-400	1175	12	any	any	DET
ftr-400	1175	13	purported	purport	VERB
ftr-400	1175	14	legitimate	legitimate	ADJ
ftr-400	1175	15	local	local	ADJ
ftr-400	1175	16	purpose	purpose	NOUN
ftr-400	1175	17	.	.	PUNCT
ftr-400	1175	18	.	.	PUNCT
ftr-400	1175	19	.	.	PUNCT
ftr-400	1175	20	.	.	PUNCT
ftr-400	1176	1	�	�	PROPN
ftr-400	1176	2	)	)	PUNCT
ftr-400	1176	3	.	.	PUNCT
ftr-400	1177	1	259	259	NUM
ftr-400	1177	2	.	.	X
ftr-400	1177	3	boston	boston	PROPN
ftr-400	1177	4	stock	stock	PROPN
ftr-400	1177	5	exch	exch	PROPN
ftr-400	1177	6	.	.	PUNCT
ftr-400	1178	1	v.	v.	ADP
ftr-400	1178	2	state	state	PROPN
ftr-400	1178	3	tax	tax	NOUN
ftr-400	1178	4	comm	comm	NOUN
ftr-400	1178	5	�	�	PROPN
ftr-400	1178	6	n	n	CCONJ
ftr-400	1178	7	,	,	PUNCT
ftr-400	1178	8	429	429	NUM
ftr-400	1178	9	u.s	u.s	PROPN
ftr-400	1178	10	.	.	PROPN
ftr-400	1178	11	318	318	NUM
ftr-400	1178	12	,	,	PUNCT
ftr-400	1178	13	329	329	NUM
ftr-400	1178	14	(	(	PUNCT
ftr-400	1178	15	1977	1977	NUM
ftr-400	1178	16	)	)	PUNCT
ftr-400	1178	17	(	(	PUNCT
ftr-400	1178	18	citing	cite	VERB
ftr-400	1178	19	nw	nw	PROPN
ftr-400	1178	20	.	.	PROPN
ftr-400	1178	21	states	states	PROPN
ftr-400	1178	22	portland	portland	PROPN
ftr-400	1178	23	cement	cement	PROPN
ftr-400	1178	24	co.	co.	PROPN
ftr-400	1178	25	v.	v.	ADP
ftr-400	1178	26	minnesota	minnesota	PROPN
ftr-400	1178	27	,	,	PUNCT
ftr-400	1178	28	358	358	NUM
ftr-400	1178	29	u.s	u.s	PROPN
ftr-400	1178	30	.	.	PROPN
ftr-400	1178	31	450	450	NUM
ftr-400	1178	32	(	(	PUNCT
ftr-400	1178	33	1959	1959	NUM
ftr-400	1178	34	)	)	PUNCT
ftr-400	1178	35	)	)	PUNCT
ftr-400	1178	36	.	.	PUNCT
ftr-400	1179	1	see	see	VERB
ftr-400	1179	2	also	also	ADV
ftr-400	1179	3	chemerinsky	chemerinsky	ADJ
ftr-400	1179	4	,	,	PUNCT
ftr-400	1179	5	supra	supra	PROPN
ftr-400	1179	6	note	note	NOUN
ftr-400	1179	7	191	191	NUM
ftr-400	1179	8	,	,	PUNCT
ftr-400	1179	9	at	at	ADP
ftr-400	1179	10	440	440	NUM
ftr-400	1179	11	.	.	PUNCT
ftr-400	1179	12	260	260	NUM
ftr-400	1179	13	.	.	X
ftr-400	1180	1	tribe	tribe	NOUN
ftr-400	1180	2	,	,	PUNCT
ftr-400	1180	3	supra	supra	PROPN
ftr-400	1180	4	note	note	PROPN
ftr-400	1180	5	44	44	NUM
ftr-400	1180	6	,	,	PUNCT
ftr-400	1180	7	§	§	PROPN
ftr-400	1180	8	6	6	NUM
ftr-400	1180	9	-	-	SYM
ftr-400	1180	10	16	16	NUM
ftr-400	1180	11	,	,	PUNCT
ftr-400	1180	12	at	at	ADP
ftr-400	1180	13	1113	1113	NUM
ftr-400	1180	14	.	.	PUNCT
ftr-400	1181	1	process	process	NOUN
ftr-400	1181	2	jurisdiction.252	jurisdiction.252	VERB
ftr-400	1181	3	however	however	ADV
ftr-400	1181	4	,	,	PUNCT
ftr-400	1181	5	the	the	DET
ftr-400	1181	6	�	�	NOUN
ftr-400	1181	7	formal	formal	ADJ
ftr-400	1181	8	rule	rule	NOUN
ftr-400	1181	9	�	�	PROPN
ftr-400	1181	10	was	be	AUX
ftr-400	1181	11	severely	severely	ADV
ftr-400	1181	12	criticized	criticize	VERB
ftr-400	1181	13	because	because	SCONJ
ftr-400	1181	14	taxes	taxis	NOUN
ftr-400	1181	15	found	find	VERB
ftr-400	1181	16	to	to	PART
ftr-400	1181	17	have	have	VERB
ftr-400	1181	18	only	only	ADV
ftr-400	1181	19	an	an	DET
ftr-400	1181	20	indirect	indirect	ADJ
ftr-400	1181	21	burden	burden	NOUN
ftr-400	1181	22	on	on	ADP
ftr-400	1181	23	interstate	interstate	ADJ
ftr-400	1181	24	commerce	commerce	NOUN
ftr-400	1181	25	were	be	AUX
ftr-400	1181	26	upheld	uphold	VERB
ftr-400	1181	27	even	even	ADV
ftr-400	1181	28	though	though	SCONJ
ftr-400	1181	29	the	the	DET
ftr-400	1181	30	distinction	distinction	NOUN
ftr-400	1181	31	was	be	AUX
ftr-400	1181	32	arbitrary	arbitrary	ADJ
ftr-400	1181	33	and	and	CCONJ
ftr-400	1181	34	unpredictable.253	unpredictable.253	NUM
ftr-400	1181	35	in	in	ADP
ftr-400	1181	36	complete	complete	ADJ
ftr-400	1181	37	auto,254	auto,254	NOUN
ftr-400	1182	1	the	the	DET
ftr-400	1182	2	supreme	supreme	PROPN
ftr-400	1182	3	court	court	PROPN
ftr-400	1182	4	abandoned	abandon	VERB
ftr-400	1182	5	this	this	DET
ftr-400	1182	6	historical	historical	ADJ
ftr-400	1182	7	approach	approach	NOUN
ftr-400	1182	8	and	and	CCONJ
ftr-400	1182	9	replaced	replace	VERB
ftr-400	1182	10	it	it	PRON
ftr-400	1182	11	with	with	ADP
ftr-400	1182	12	a	a	DET
ftr-400	1182	13	more	more	ADV
ftr-400	1182	14	functional	functional	ADJ
ftr-400	1182	15	four	four	NUM
ftr-400	1182	16	-	-	PUNCT
ftr-400	1182	17	part	part	NOUN
ftr-400	1182	18	test	test	NOUN
ftr-400	1182	19	that	that	PRON
ftr-400	1182	20	focused	focus	VERB
ftr-400	1182	21	on	on	ADP
ftr-400	1182	22	the	the	DET
ftr-400	1182	23	purpose	purpose	NOUN
ftr-400	1182	24	and	and	CCONJ
ftr-400	1182	25	effect	effect	NOUN
ftr-400	1182	26	of	of	ADP
ftr-400	1182	27	the	the	DET
ftr-400	1182	28	tax	tax	NOUN
ftr-400	1182	29	to	to	PART
ftr-400	1182	30	determine	determine	VERB
ftr-400	1182	31	whether	whether	SCONJ
ftr-400	1182	32	the	the	DET
ftr-400	1182	33	commerce	commerce	NOUN
ftr-400	1182	34	clause	clause	NOUN
ftr-400	1182	35	had	have	AUX
ftr-400	1182	36	been	be	AUX
ftr-400	1182	37	violated.255	violated.255	NUM
ftr-400	1182	38	modern	modern	ADJ
ftr-400	1182	39	commerce	commerce	PROPN
ftr-400	1182	40	clause	clause	NOUN
ftr-400	1182	41	doctrine	doctrine	NOUN
ftr-400	1182	42	forbids	forbid	VERB
ftr-400	1182	43	nearly	nearly	ADV
ftr-400	1182	44	all	all	PRON
ftr-400	1182	45	discrimination	discrimination	NOUN
ftr-400	1182	46	based	base	VERB
ftr-400	1182	47	on	on	ADP
ftr-400	1182	48	economic	economic	ADJ
ftr-400	1182	49	factors	factor	NOUN
ftr-400	1182	50	from	from	ADP
ftr-400	1182	51	sister	sister	NOUN
ftr-400	1182	52	-	-	PUNCT
ftr-400	1182	53	states.256	states.256	VERB
ftr-400	1182	54	discrimination	discrimination	NOUN
ftr-400	1182	55	against	against	ADP
ftr-400	1182	56	interstate	interstate	ADJ
ftr-400	1182	57	commerce	commerce	NOUN
ftr-400	1182	58	is	be	AUX
ftr-400	1182	59	�	�	NOUN
ftr-400	1182	60	virtually	virtually	ADV
ftr-400	1182	61	per	per	ADP
ftr-400	1182	62	se	se	X
ftr-400	1182	63	invalid	invalid	PROPN
ftr-400	1182	64	�	�	PROPN
ftr-400	1182	65	257	257	NUM
ftr-400	1182	66	or	or	CCONJ
ftr-400	1182	67	has	have	AUX
ftr-400	1182	68	been	be	AUX
ftr-400	1182	69	subject	subject	ADJ
ftr-400	1182	70	to	to	ADP
ftr-400	1182	71	the	the	DET
ftr-400	1182	72	�	�	PROPN
ftr-400	1182	73	strictest	strict	ADJ
ftr-400	1182	74	scrutiny.	scrutiny.	NOUN
ftr-400	1182	75	�	�	PROPN
ftr-400	1182	76	258	258	NUM
ftr-400	1182	77	in	in	ADP
ftr-400	1182	78	boston	boston	PROPN
ftr-400	1182	79	stock	stock	PROPN
ftr-400	1182	80	exchange	exchange	PROPN
ftr-400	1182	81	,	,	PUNCT
ftr-400	1182	82	the	the	DET
ftr-400	1182	83	supreme	supreme	PROPN
ftr-400	1182	84	court	court	PROPN
ftr-400	1182	85	stated	state	VERB
ftr-400	1182	86	:	:	PUNCT
ftr-400	1182	87	�	�	PROPN
ftr-400	1182	88	no	no	DET
ftr-400	1182	89	state	state	NOUN
ftr-400	1182	90	,	,	PUNCT
ftr-400	1182	91	consistent	consistent	ADJ
ftr-400	1182	92	with	with	ADP
ftr-400	1182	93	the	the	DET
ftr-400	1182	94	commerce	commerce	NOUN
ftr-400	1182	95	clause	clause	NOUN
ftr-400	1182	96	,	,	PUNCT
ftr-400	1182	97	may	may	AUX
ftr-400	1182	98	�	�	AUX
ftr-400	1182	99	impose	impose	VERB
ftr-400	1182	100	a	a	DET
ftr-400	1182	101	tax	tax	NOUN
ftr-400	1182	102	which	which	PRON
ftr-400	1182	103	discriminates	discriminate	VERB
ftr-400	1182	104	against	against	ADP
ftr-400	1182	105	interstate	interstate	ADJ
ftr-400	1182	106	commerce	commerce	NOUN
ftr-400	1182	107	.	.	PUNCT
ftr-400	1182	108	.	.	PUNCT
ftr-400	1182	109	.	.	PUNCT
ftr-400	1183	1	by	by	ADP
ftr-400	1183	2	providing	provide	VERB
ftr-400	1183	3	a	a	DET
ftr-400	1183	4	direct	direct	ADJ
ftr-400	1183	5	commercial	commercial	ADJ
ftr-400	1183	6	advantage	advantage	NOUN
ftr-400	1183	7	to	to	ADP
ftr-400	1183	8	local	local	ADJ
ftr-400	1183	9	business.	business.	PROPN
ftr-400	1183	10	�	�	PROPN
ftr-400	1183	11	�	�	PROPN
ftr-400	1183	12	259	259	NUM
ftr-400	1183	13	professor	professor	PROPN
ftr-400	1183	14	lawrence	lawrence	PROPN
ftr-400	1183	15	h.	h.	PROPN
ftr-400	1183	16	tribe	tribe	PROPN
ftr-400	1183	17	has	have	AUX
ftr-400	1183	18	said	say	VERB
ftr-400	1183	19	that	that	PRON
ftr-400	1183	20	�	�	PROPN
ftr-400	1183	21	[	[	X
ftr-400	1183	22	t]he	t]he	ADJ
ftr-400	1183	23	states	state	NOUN
ftr-400	1183	24	may	may	AUX
ftr-400	1183	25	still	still	ADV
ftr-400	1183	26	serve	serve	VERB
ftr-400	1183	27	as	as	ADP
ftr-400	1183	28	laboratories	laboratory	NOUN
ftr-400	1183	29	for	for	ADP
ftr-400	1183	30	democracy	democracy	NOUN
ftr-400	1183	31	,	,	PUNCT
ftr-400	1183	32	but	but	CCONJ
ftr-400	1183	33	their	their	PRON
ftr-400	1183	34	fiscal	fiscal	ADJ
ftr-400	1183	35	experiments	experiment	NOUN
ftr-400	1183	36	are	be	AUX
ftr-400	1183	37	subject	subject	ADJ
ftr-400	1183	38	to	to	ADP
ftr-400	1183	39	rigorous	rigorous	ADJ
ftr-400	1183	40	judicial	judicial	ADJ
ftr-400	1183	41	scrutiny	scrutiny	NOUN
ftr-400	1183	42	,	,	PUNCT
ftr-400	1183	43	designed	design	VERB
ftr-400	1183	44	to	to	PART
ftr-400	1183	45	smoke	smoke	VERB
ftr-400	1183	46	out	out	ADP
ftr-400	1183	47	measures	measure	NOUN
ftr-400	1183	48	that	that	PRON
ftr-400	1183	49	discriminate.	discriminate.	NOUN
ftr-400	1183	50	�	�	PROPN
ftr-400	1183	51	260	260	NUM
ftr-400	1183	52	2005	2005	NUM
ftr-400	1183	53	]	]	PUNCT
ftr-400	1183	54	tax	tax	NOUN
ftr-400	1183	55	discrimination	discrimination	NOUN
ftr-400	1183	56	89	89	NUM
ftr-400	1183	57	261	261	NUM
ftr-400	1183	58	.	.	PUNCT
ftr-400	1184	1	laurence	laurence	PROPN
ftr-400	1184	2	h.	h.	PROPN
ftr-400	1184	3	tribe	tribe	PROPN
ftr-400	1184	4	,	,	PUNCT
ftr-400	1184	5	american	american	PROPN
ftr-400	1184	6	constitutional	constitutional	ADJ
ftr-400	1184	7	law	law	NOUN
ftr-400	1184	8	§	§	PROPN
ftr-400	1184	9	6	6	NUM
ftr-400	1184	10	-	-	SYM
ftr-400	1184	11	15	15	NUM
ftr-400	1184	12	,	,	PUNCT
ftr-400	1184	13	at	at	ADP
ftr-400	1184	14	442	442	NUM
ftr-400	1184	15	(	(	PUNCT
ftr-400	1184	16	2d	2d	NUM
ftr-400	1184	17	ed	ed	NOUN
ftr-400	1184	18	.	.	PROPN
ftr-400	1184	19	1988	1988	NUM
ftr-400	1184	20	)	)	PUNCT
ftr-400	1184	21	.	.	PUNCT
ftr-400	1185	1	262	262	X
ftr-400	1185	2	.	.	PUNCT
ftr-400	1185	3	see	see	VERB
ftr-400	1185	4	i	i	PRON
ftr-400	1185	5	d.	d.	PROPN
ftr-400	1185	6	see	see	VERB
ftr-400	1185	7	also	also	ADV
ftr-400	1185	8	edmund	edmund	PROPN
ftr-400	1185	9	w.	w.	PROPN
ftr-400	1185	10	kitch	kitch	PROPN
ftr-400	1185	11	,	,	PUNCT
ftr-400	1185	12	regulation	regulation	NOUN
ftr-400	1185	13	and	and	CCONJ
ftr-400	1185	14	the	the	DET
ftr-400	1185	15	american	american	ADJ
ftr-400	1185	16	common	common	ADJ
ftr-400	1185	17	market	market	NOUN
ftr-400	1185	18	,	,	PUNCT
ftr-400	1185	19	in	in	ADP
ftr-400	1185	20	regulation	regulation	NOUN
ftr-400	1185	21	,	,	PUNCT
ftr-400	1185	22	federalism	federalism	NOUN
ftr-400	1185	23	,	,	PUNCT
ftr-400	1185	24	and	and	CCONJ
ftr-400	1185	25	interstate	interstate	ADJ
ftr-400	1185	26	commerce	commerce	NOUN
ftr-400	1185	27	9	9	NUM
ftr-400	1185	28	,	,	PUNCT
ftr-400	1185	29	31	31	NUM
ftr-400	1185	30	(	(	PUNCT
ftr-400	1185	31	a.	a.	NOUN
ftr-400	1185	32	dan	dan	PROPN
ftr-400	1185	33	tarlock	tarlock	PROPN
ftr-400	1185	34	ed	ed	PROPN
ftr-400	1185	35	.	.	PROPN
ftr-400	1185	36	,	,	PUNCT
ftr-400	1185	37	1981	1981	NUM
ftr-400	1185	38	)	)	PUNCT
ftr-400	1185	39	.	.	PUNCT
ftr-400	1186	1	263	263	NUM
ftr-400	1186	2	.	.	PUNCT
ftr-400	1187	1	daniel	daniel	PROPN
ftr-400	1187	2	shaviro	shaviro	PROPN
ftr-400	1187	3	,	,	PUNCT
ftr-400	1187	4	an	an	DET
ftr-400	1187	5	economic	economic	ADJ
ftr-400	1187	6	and	and	CCONJ
ftr-400	1187	7	political	political	ADJ
ftr-400	1187	8	look	look	NOUN
ftr-400	1187	9	at	at	ADP
ftr-400	1187	10	federalism	federalism	NOUN
ftr-400	1187	11	in	in	ADP
ftr-400	1187	12	taxation	taxation	NOUN
ftr-400	1187	13	,	,	PUNCT
ftr-400	1187	14	90	90	NUM
ftr-400	1187	15	mich	mich	X
ftr-400	1187	16	.	.	PUNCT
ftr-400	1188	1	l.	l.	PROPN
ftr-400	1188	2	rev	rev	PROPN
ftr-400	1188	3	.	.	PROPN
ftr-400	1188	4	895	895	NUM
ftr-400	1188	5	,	,	PUNCT
ftr-400	1188	6	942	942	NUM
ftr-400	1188	7	(	(	PUNCT
ftr-400	1188	8	1992	1992	NUM
ftr-400	1188	9	)	)	PUNCT
ftr-400	1188	10	(	(	PUNCT
ftr-400	1188	11	citing	cite	VERB
ftr-400	1188	12	richard	richard	PROPN
ftr-400	1188	13	briffault	briffault	PROPN
ftr-400	1188	14	and	and	CCONJ
ftr-400	1188	15	henry	henry	PROPN
ftr-400	1188	16	monaghan	monaghan	PROPN
ftr-400	1188	17	,	,	PUNCT
ftr-400	1188	18	respectively	respectively	ADV
ftr-400	1188	19	)	)	PUNCT
ftr-400	1188	20	.	.	PUNCT
ftr-400	1189	1	264	264	NUM
ftr-400	1189	2	.	.	X
ftr-400	1189	3	430	430	NUM
ftr-400	1189	4	u.s	u.s	PROPN
ftr-400	1189	5	.	.	PROPN
ftr-400	1189	6	274	274	NUM
ftr-400	1189	7	(	(	PUNCT
ftr-400	1189	8	1977	1977	NUM
ftr-400	1189	9	)	)	PUNCT
ftr-400	1189	10	.	.	PUNCT
ftr-400	1190	1	in	in	ADP
ftr-400	1190	2	a	a	DET
ftr-400	1190	3	unanimous	unanimous	ADJ
ftr-400	1190	4	decision	decision	NOUN
ftr-400	1190	5	,	,	PUNCT
ftr-400	1190	6	the	the	DET
ftr-400	1190	7	supreme	supreme	PROPN
ftr-400	1190	8	court	court	PROPN
ftr-400	1190	9	upheld	uphold	VERB
ftr-400	1190	10	the	the	DET
ftr-400	1190	11	constitutionality	constitutionality	NOUN
ftr-400	1190	12	of	of	ADP
ftr-400	1190	13	a	a	DET
ftr-400	1190	14	mississippi	mississippi	NOUN
ftr-400	1190	15	tax	tax	NOUN
ftr-400	1190	16	on	on	ADP
ftr-400	1190	17	gross	gross	ADJ
ftr-400	1190	18	revenues	revenue	NOUN
ftr-400	1190	19	for	for	ADP
ftr-400	1190	20	the	the	DET
ftr-400	1190	21	privilege	privilege	NOUN
ftr-400	1190	22	of	of	ADP
ftr-400	1190	23	doing	do	VERB
ftr-400	1190	24	business	business	NOUN
ftr-400	1190	25	in	in	ADP
ftr-400	1190	26	that	that	DET
ftr-400	1190	27	state	state	NOUN
ftr-400	1190	28	.	.	PUNCT
ftr-400	1191	1	the	the	DET
ftr-400	1191	2	court	court	NOUN
ftr-400	1191	3	stated	state	VERB
ftr-400	1191	4	that	that	SCONJ
ftr-400	1191	5	the	the	DET
ftr-400	1191	6	taxpayer	taxpayer	NOUN
ftr-400	1191	7	�	�	PROPN
ftr-400	1191	8	did	do	AUX
ftr-400	1191	9	not	not	PART
ftr-400	1191	10	allege	allege	VERB
ftr-400	1191	11	that	that	SCONJ
ftr-400	1191	12	its	its	PRON
ftr-400	1191	13	activity	activity	NOUN
ftr-400	1191	14	which	which	DET
ftr-400	1191	15	mississippi	mississippi	NOUN
ftr-400	1191	16	taxes	taxis	NOUN
ftr-400	1191	17	does	do	AUX
ftr-400	1191	18	not	not	PART
ftr-400	1191	19	have	have	VERB
ftr-400	1191	20	a	a	DET
ftr-400	1191	21	sufficient	sufficient	ADJ
ftr-400	1191	22	nexus	nexus	NOUN
ftr-400	1191	23	with	with	ADP
ftr-400	1191	24	the	the	DET
ftr-400	1191	25	state	state	NOUN
ftr-400	1191	26	;	;	PUNCT
ftr-400	1191	27	or	or	CCONJ
ftr-400	1191	28	that	that	SCONJ
ftr-400	1191	29	the	the	DET
ftr-400	1191	30	tax	tax	NOUN
ftr-400	1191	31	discriminates	discriminate	VERB
ftr-400	1191	32	against	against	ADP
ftr-400	1191	33	interstate	interstate	ADJ
ftr-400	1191	34	commerce	commerce	NOUN
ftr-400	1191	35	;	;	PUNCT
ftr-400	1191	36	or	or	CCONJ
ftr-400	1191	37	that	that	SCONJ
ftr-400	1191	38	the	the	DET
ftr-400	1191	39	tax	tax	NOUN
ftr-400	1191	40	is	be	AUX
ftr-400	1191	41	unfairly	unfairly	ADV
ftr-400	1191	42	apportioned	apportion	VERB
ftr-400	1191	43	;	;	PUNCT
ftr-400	1191	44	or	or	CCONJ
ftr-400	1191	45	that	that	SCONJ
ftr-400	1191	46	it	it	PRON
ftr-400	1191	47	is	be	AUX
ftr-400	1191	48	unrelated	unrelated	ADJ
ftr-400	1191	49	to	to	ADP
ftr-400	1191	50	services	service	NOUN
ftr-400	1191	51	provided	provide	VERB
ftr-400	1191	52	by	by	ADP
ftr-400	1191	53	the	the	DET
ftr-400	1191	54	state	state	NOUN
ftr-400	1191	55	.	.	PUNCT
ftr-400	1192	1	�	�	PROPN
ftr-400	1193	1	i	i	PRON
ftr-400	1193	2	d.	d.	PROPN
ftr-400	1193	3	at	at	ADP
ftr-400	1193	4	277	277	NUM
ftr-400	1193	5	-	-	SYM
ftr-400	1193	6	78	78	NUM
ftr-400	1193	7	(	(	PUNCT
ftr-400	1193	8	citations	citation	NOUN
ftr-400	1193	9	omitted	omit	VERB
ftr-400	1193	10	)	)	PUNCT
ftr-400	1193	11	.	.	PUNCT
ftr-400	1194	1	see	see	VERB
ftr-400	1194	2	also	also	ADV
ftr-400	1194	3	chemerinsky	chemerinsky	ADJ
ftr-400	1194	4	,	,	PUNCT
ftr-400	1194	5	supra	supra	PROPN
ftr-400	1194	6	note	note	NOUN
ftr-400	1194	7	191	191	NUM
ftr-400	1194	8	,	,	PUNCT
ftr-400	1194	9	at	at	ADP
ftr-400	1194	10	435	435	NUM
ftr-400	1194	11	.	.	PUNCT
ftr-400	1195	1	265	265	NUM
ftr-400	1195	2	.	.	PUNCT
ftr-400	1196	1	see	see	VERB
ftr-400	1196	2	pomp	pomp	NOUN
ftr-400	1196	3	&	&	CCONJ
ftr-400	1196	4	oldman	oldman	PROPN
ftr-400	1196	5	,	,	PUNCT
ftr-400	1196	6	supra	supra	PROPN
ftr-400	1196	7	note	note	PROPN
ftr-400	1196	8	184	184	NUM
ftr-400	1196	9	,	,	PUNCT
ftr-400	1196	10	at	at	ADP
ftr-400	1196	11	1	1	NUM
ftr-400	1196	12	-	-	SYM
ftr-400	1196	13	21	21	NUM
ftr-400	1196	14	.	.	PUNCT
ftr-400	1196	15	266	266	NUM
ftr-400	1196	16	.	.	PUNCT
ftr-400	1197	1	complete	complete	ADJ
ftr-400	1197	2	auto	auto	NOUN
ftr-400	1197	3	transit	transit	PROPN
ftr-400	1197	4	,	,	PUNCT
ftr-400	1197	5	inc	inc	PROPN
ftr-400	1197	6	.	.	PROPN
ftr-400	1198	1	v.	v.	PROPN
ftr-400	1198	2	brady	brady	PROPN
ftr-400	1198	3	,	,	PUNCT
ftr-400	1199	1	430	430	NUM
ftr-400	1199	2	u.s	u.s	PROPN
ftr-400	1199	3	.	.	PROPN
ftr-400	1199	4	274	274	NUM
ftr-400	1199	5	,	,	PUNCT
ftr-400	1199	6	279	279	NUM
ftr-400	1199	7	(	(	PUNCT
ftr-400	1199	8	1977	1977	NUM
ftr-400	1199	9	)	)	PUNCT
ftr-400	1199	10	.	.	PUNCT
ftr-400	1200	1	267	267	X
ftr-400	1200	2	.	.	X
ftr-400	1200	3	tribe	tribe	PROPN
ftr-400	1200	4	,	,	PUNCT
ftr-400	1200	5	supra	supra	PROPN
ftr-400	1200	6	note	note	PROPN
ftr-400	1200	7	44	44	NUM
ftr-400	1200	8	,	,	PUNCT
ftr-400	1200	9	§	§	PROPN
ftr-400	1200	10	6	6	NUM
ftr-400	1200	11	-	-	SYM
ftr-400	1200	12	16	16	NUM
ftr-400	1200	13	,	,	PUNCT
ftr-400	1200	14	at	at	ADP
ftr-400	1200	15	1107	1107	NUM
ftr-400	1200	16	.	.	PUNCT
ftr-400	1201	1	however	however	ADV
ftr-400	1201	2	,	,	PUNCT
ftr-400	1201	3	the	the	DET
ftr-400	1201	4	supreme	supreme	PROPN
ftr-400	1201	5	court	court	PROPN
ftr-400	1201	6	on	on	ADP
ftr-400	1201	7	occasion	occasion	NOUN
ftr-400	1201	8	exercises	exercise	NOUN
ftr-400	1201	9	�	�	X
ftr-400	1201	10	an	an	DET
ftr-400	1201	11	extra	extra	ADJ
ftr-400	1201	12	dose	dose	NOUN
ftr-400	1201	13	of	of	ADP
ftr-400	1201	14	judicial	judicial	ADJ
ftr-400	1201	15	sympathy	sympathy	NOUN
ftr-400	1201	16	for	for	ADP
ftr-400	1201	17	state	state	NOUN
ftr-400	1201	18	taxing	tax	VERB
ftr-400	1201	19	power.	power.	NOUN
ftr-400	1201	20	�	�	NOUN
ftr-400	1201	21	261	261	NUM
ftr-400	1201	22	the	the	DET
ftr-400	1201	23	court	court	NOUN
ftr-400	1201	24	grants	grant	VERB
ftr-400	1201	25	greater	great	ADJ
ftr-400	1201	26	deference	deference	NOUN
ftr-400	1201	27	to	to	ADP
ftr-400	1201	28	state	state	NOUN
ftr-400	1201	29	and	and	CCONJ
ftr-400	1201	30	local	local	ADJ
ftr-400	1201	31	taxation	taxation	NOUN
ftr-400	1201	32	autonomy	autonomy	NOUN
ftr-400	1201	33	than	than	SCONJ
ftr-400	1201	34	to	to	ADP
ftr-400	1201	35	commerce	commerce	NOUN
ftr-400	1201	36	clause	clause	NOUN
ftr-400	1201	37	cases	case	NOUN
ftr-400	1201	38	involving	involve	VERB
ftr-400	1201	39	regulation.262	regulation.262	ADJ
ftr-400	1201	40	professor	professor	NOUN
ftr-400	1201	41	daniel	daniel	PROPN
ftr-400	1201	42	shaviro	shaviro	PROPN
ftr-400	1201	43	notes	note	VERB
ftr-400	1201	44	:	:	PUNCT
ftr-400	1201	45	the	the	DET
ftr-400	1201	46	supreme	supreme	PROPN
ftr-400	1201	47	court	court	PROPN
ftr-400	1201	48	may	may	AUX
ftr-400	1201	49	treat	treat	VERB
ftr-400	1201	50	tax	tax	NOUN
ftr-400	1201	51	cases	case	NOUN
ftr-400	1201	52	as	as	ADP
ftr-400	1201	53	meriting	merit	VERB
ftr-400	1201	54	greater	great	ADJ
ftr-400	1201	55	deference	deference	NOUN
ftr-400	1201	56	to	to	ADP
ftr-400	1201	57	state	state	NOUN
ftr-400	1201	58	and	and	CCONJ
ftr-400	1201	59	local	local	ADJ
ftr-400	1201	60	governments	government	NOUN
ftr-400	1201	61	than	than	ADP
ftr-400	1201	62	regulation	regulation	NOUN
ftr-400	1201	63	cases	case	NOUN
ftr-400	1201	64	because	because	SCONJ
ftr-400	1201	65	it	it	PRON
ftr-400	1201	66	regards	regard	VERB
ftr-400	1201	67	the	the	DET
ftr-400	1201	68	power	power	NOUN
ftr-400	1201	69	to	to	PART
ftr-400	1201	70	tax	tax	VERB
ftr-400	1201	71	as	as	ADP
ftr-400	1201	72	at	at	ADP
ftr-400	1201	73	the	the	DET
ftr-400	1201	74	heart	heart	NOUN
ftr-400	1201	75	of	of	ADP
ftr-400	1201	76	a	a	DET
ftr-400	1201	77	government	government	NOUN
ftr-400	1201	78	�	�	NOUN
ftr-400	1201	79	s	s	PART
ftr-400	1201	80	sovereignty	sovereignty	NOUN
ftr-400	1201	81	.	.	PUNCT
ftr-400	1202	1	another	another	DET
ftr-400	1202	2	explanation	explanation	NOUN
ftr-400	1202	3	is	be	AUX
ftr-400	1202	4	that	that	SCONJ
ftr-400	1202	5	the	the	DET
ftr-400	1202	6	court	court	NOUN
ftr-400	1202	7	simply	simply	ADV
ftr-400	1202	8	lacks	lack	VERB
ftr-400	1202	9	confidence	confidence	NOUN
ftr-400	1202	10	in	in	ADP
ftr-400	1202	11	its	its	PRON
ftr-400	1202	12	ability	ability	NOUN
ftr-400	1202	13	to	to	PART
ftr-400	1202	14	understand	understand	VERB
ftr-400	1202	15	tax	tax	NOUN
ftr-400	1202	16	cases	case	NOUN
ftr-400	1202	17	and	and	CCONJ
ftr-400	1202	18	resolve	resolve	VERB
ftr-400	1202	19	them	they	PRON
ftr-400	1202	20	intelligently	intelligently	ADV
ftr-400	1202	21	,	,	PUNCT
ftr-400	1202	22	and	and	CCONJ
ftr-400	1202	23	thus	thus	ADV
ftr-400	1202	24	prefers	prefer	VERB
ftr-400	1202	25	to	to	PART
ftr-400	1202	26	let	let	VERB
ftr-400	1202	27	most	most	ADV
ftr-400	1202	28	challenged	challenge	VERB
ftr-400	1202	29	taxes	taxis	NOUN
ftr-400	1202	30	stand.263	stand.263	ADV
ftr-400	1202	31	under	under	ADP
ftr-400	1202	32	the	the	DET
ftr-400	1202	33	test	test	NOUN
ftr-400	1202	34	spelled	spell	VERB
ftr-400	1202	35	out	out	ADP
ftr-400	1202	36	in	in	ADP
ftr-400	1202	37	dicta	dicta	ADV
ftr-400	1202	38	in	in	ADP
ftr-400	1202	39	complete	complete	ADJ
ftr-400	1202	40	auto,264	auto,264	NOUN
ftr-400	1202	41	a	a	DET
ftr-400	1202	42	tax	tax	NOUN
ftr-400	1202	43	on	on	ADP
ftr-400	1202	44	interstate	interstate	ADJ
ftr-400	1202	45	commerce	commerce	NOUN
ftr-400	1202	46	must	must	AUX
ftr-400	1202	47	meet	meet	VERB
ftr-400	1202	48	four	four	NUM
ftr-400	1202	49	requirements	requirement	NOUN
ftr-400	1202	50	if	if	SCONJ
ftr-400	1202	51	seeking	seek	VERB
ftr-400	1202	52	to	to	PART
ftr-400	1202	53	survive	survive	VERB
ftr-400	1202	54	constitutionality	constitutionality	NOUN
ftr-400	1202	55	under	under	ADP
ftr-400	1202	56	the	the	DET
ftr-400	1202	57	commerce	commerce	NOUN
ftr-400	1202	58	clause:265	clause:265	ADP
ftr-400	1202	59	1	1	NUM
ftr-400	1202	60	)	)	PUNCT
ftr-400	1202	61	the	the	DET
ftr-400	1202	62	tax	tax	NOUN
ftr-400	1202	63	must	must	AUX
ftr-400	1202	64	be	be	AUX
ftr-400	1202	65	fairly	fairly	ADV
ftr-400	1202	66	apportioned	apportion	VERB
ftr-400	1202	67	,	,	PUNCT
ftr-400	1202	68	2	2	X
ftr-400	1202	69	)	)	PUNCT
ftr-400	1202	70	the	the	DET
ftr-400	1202	71	tax	tax	NOUN
ftr-400	1202	72	must	must	AUX
ftr-400	1202	73	be	be	AUX
ftr-400	1202	74	fairly	fairly	ADV
ftr-400	1202	75	related	relate	VERB
ftr-400	1202	76	to	to	ADP
ftr-400	1202	77	benefits	benefit	NOUN
ftr-400	1202	78	provided	provide	VERB
ftr-400	1202	79	to	to	ADP
ftr-400	1202	80	the	the	DET
ftr-400	1202	81	taxpayer	taxpayer	NOUN
ftr-400	1202	82	,	,	PUNCT
ftr-400	1202	83	3	3	X
ftr-400	1202	84	)	)	PUNCT
ftr-400	1202	85	the	the	DET
ftr-400	1202	86	tax	tax	NOUN
ftr-400	1202	87	must	must	AUX
ftr-400	1202	88	not	not	PART
ftr-400	1202	89	discriminate	discriminate	VERB
ftr-400	1202	90	against	against	ADP
ftr-400	1202	91	interstate	interstate	NOUN
ftr-400	1202	92	commerce	commerce	NOUN
ftr-400	1202	93	,	,	PUNCT
ftr-400	1202	94	and	and	CCONJ
ftr-400	1202	95	4	4	X
ftr-400	1202	96	)	)	PUNCT
ftr-400	1202	97	the	the	DET
ftr-400	1202	98	activity	activity	NOUN
ftr-400	1202	99	must	must	AUX
ftr-400	1202	100	be	be	AUX
ftr-400	1202	101	sufficiently	sufficiently	ADV
ftr-400	1202	102	connected	connect	VERB
ftr-400	1202	103	to	to	ADP
ftr-400	1202	104	the	the	DET
ftr-400	1202	105	state	state	NOUN
ftr-400	1202	106	to	to	PART
ftr-400	1202	107	justify	justify	VERB
ftr-400	1202	108	a	a	DET
ftr-400	1202	109	tax.266	tax.266	NOUN
ftr-400	1202	110	the	the	DET
ftr-400	1202	111	third	third	ADJ
ftr-400	1202	112	prong	prong	NOUN
ftr-400	1202	113	of	of	ADP
ftr-400	1202	114	this	this	DET
ftr-400	1202	115	test	test	NOUN
ftr-400	1202	116	,	,	PUNCT
ftr-400	1202	117	the	the	DET
ftr-400	1202	118	ban	ban	NOUN
ftr-400	1202	119	on	on	ADP
ftr-400	1202	120	discrimination	discrimination	NOUN
ftr-400	1202	121	against	against	ADP
ftr-400	1202	122	interstate	interstate	PROPN
ftr-400	1202	123	commerce	commerce	NOUN
ftr-400	1202	124	,	,	PUNCT
ftr-400	1202	125	is	be	AUX
ftr-400	1202	126	the	the	DET
ftr-400	1202	127	predominant	predominant	ADJ
ftr-400	1202	128	basis	basis	NOUN
ftr-400	1202	129	upon	upon	SCONJ
ftr-400	1202	130	which	which	PRON
ftr-400	1202	131	the	the	DET
ftr-400	1202	132	supreme	supreme	PROPN
ftr-400	1202	133	court	court	PROPN
ftr-400	1202	134	has	have	AUX
ftr-400	1202	135	struck	strike	VERB
ftr-400	1202	136	down	down	ADP
ftr-400	1202	137	state	state	NOUN
ftr-400	1202	138	taxes	taxis	NOUN
ftr-400	1202	139	in	in	ADP
ftr-400	1202	140	recent	recent	ADJ
ftr-400	1202	141	years.267	years.267	PROPN
ftr-400	1202	142	a	a	DET
ftr-400	1202	143	tax	tax	NOUN
ftr-400	1202	144	law	law	NOUN
ftr-400	1202	145	is	be	AUX
ftr-400	1202	146	discriminatory	discriminatory	ADJ
ftr-400	1202	147	if	if	SCONJ
ftr-400	1202	148	it	it	PRON
ftr-400	1202	149	�	�	VERB
ftr-400	1202	150	tax[es	tax[es	VERB
ftr-400	1202	151	]	]	PUNCT
ftr-400	1202	152	a	a	DET
ftr-400	1202	153	transaction	transaction	NOUN
ftr-400	1202	154	or	or	CCONJ
ftr-400	1202	155	incident	incident	NOUN
ftr-400	1202	156	more	more	ADV
ftr-400	1202	157	heavily	heavily	ADV
ftr-400	1202	158	when	when	SCONJ
ftr-400	1202	159	it	it	PRON
ftr-400	1202	160	crosses	cross	VERB
ftr-400	1202	161	state	state	NOUN
ftr-400	1202	162	lines	line	NOUN
ftr-400	1202	163	than	than	ADP
ftr-400	1202	164	when	when	SCONJ
ftr-400	1202	165	it	it	PRON
ftr-400	1202	166	occurs	occur	VERB
ftr-400	1202	167	entirely	entirely	ADV
ftr-400	1202	168	within	within	ADP
ftr-400	1202	169	90	90	NUM
ftr-400	1202	170	florida	florida	PROPN
ftr-400	1202	171	tax	tax	NOUN
ftr-400	1202	172	review	review	NOUN
ftr-400	1202	173	[	[	X
ftr-400	1202	174	vol.7:2	vol.7:2	NOUN
ftr-400	1202	175	268	268	NUM
ftr-400	1202	176	.	.	PUNCT
ftr-400	1203	1	chem	chem	NOUN
ftr-400	1203	2	.	.	PUNCT
ftr-400	1204	1	waste	waste	PROPN
ftr-400	1204	2	mgmt	mgmt	PROPN
ftr-400	1204	3	.	.	PROPN
ftr-400	1204	4	,	,	PUNCT
ftr-400	1204	5	inc	inc	PROPN
ftr-400	1204	6	.	.	PROPN
ftr-400	1205	1	v.	v.	PROPN
ftr-400	1205	2	hunt	hunt	PROPN
ftr-400	1205	3	,	,	PUNCT
ftr-400	1205	4	504	504	NUM
ftr-400	1205	5	u.s	u.s	AUX
ftr-400	1205	6	.	.	PROPN
ftr-400	1205	7	334	334	NUM
ftr-400	1205	8	,	,	PUNCT
ftr-400	1205	9	342	342	NUM
ftr-400	1205	10	(	(	PUNCT
ftr-400	1205	11	1992	1992	NUM
ftr-400	1205	12	)	)	PUNCT
ftr-400	1205	13	(	(	PUNCT
ftr-400	1205	14	quoting	quote	VERB
ftr-400	1205	15	armco	armco	PROPN
ftr-400	1205	16	inc	inc	PROPN
ftr-400	1205	17	.	.	PROPN
ftr-400	1206	1	v.	v.	ADP
ftr-400	1206	2	hardesty	hardesty	PROPN
ftr-400	1206	3	,	,	PUNCT
ftr-400	1206	4	467	467	NUM
ftr-400	1206	5	u.s	u.s	PROPN
ftr-400	1206	6	.	.	PROPN
ftr-400	1206	7	638	638	NUM
ftr-400	1206	8	,	,	PUNCT
ftr-400	1206	9	642	642	NUM
ftr-400	1206	10	(	(	PUNCT
ftr-400	1206	11	1984	1984	NUM
ftr-400	1206	12	)	)	PUNCT
ftr-400	1206	13	)	)	PUNCT
ftr-400	1206	14	.	.	PUNCT
ftr-400	1207	1	269	269	NUM
ftr-400	1207	2	.	.	PUNCT
ftr-400	1207	3	chemerinsky	chemerinsky	PROPN
ftr-400	1207	4	,	,	PUNCT
ftr-400	1207	5	supra	supra	PROPN
ftr-400	1207	6	note	note	NOUN
ftr-400	1207	7	191	191	NUM
ftr-400	1207	8	,	,	PUNCT
ftr-400	1207	9	at	at	ADP
ftr-400	1207	10	442	442	NUM
ftr-400	1207	11	.	.	PUNCT
ftr-400	1208	1	270	270	NUM
ftr-400	1208	2	.	.	PUNCT
ftr-400	1209	1	i	i	PRON
ftr-400	1209	2	d.	d.	PROPN
ftr-400	1209	3	(	(	PUNCT
ftr-400	1209	4	citing	cite	VERB
ftr-400	1209	5	512	512	NUM
ftr-400	1209	6	u.s	u.s	PROPN
ftr-400	1209	7	.	.	PROPN
ftr-400	1209	8	186	186	NUM
ftr-400	1209	9	(	(	PUNCT
ftr-400	1209	10	1994	1994	NUM
ftr-400	1209	11	)	)	PUNCT
ftr-400	1209	12	)	)	PUNCT
ftr-400	1209	13	.	.	PUNCT
ftr-400	1210	1	271	271	NUM
ftr-400	1210	2	.	.	PUNCT
ftr-400	1211	1	i	i	PRON
ftr-400	1211	2	d.	d.	PROPN
ftr-400	1211	3	272	272	NUM
ftr-400	1211	4	.	.	PUNCT
ftr-400	1212	1	am	be	AUX
ftr-400	1212	2	.	.	PUNCT
ftr-400	1213	1	trucking	trucking	NOUN
ftr-400	1213	2	ass	ass	PROPN
ftr-400	1213	3	�	�	PROPN
ftr-400	1213	4	ns	ns	PROPN
ftr-400	1213	5	,	,	PUNCT
ftr-400	1213	6	inc	inc	PROPN
ftr-400	1213	7	.	.	PROPN
ftr-400	1214	1	v.	v.	PROPN
ftr-400	1214	2	scheiner	scheiner	PROPN
ftr-400	1214	3	,	,	PUNCT
ftr-400	1214	4	483	483	NUM
ftr-400	1214	5	u.s	u.s	PROPN
ftr-400	1214	6	.	.	PROPN
ftr-400	1214	7	266	266	NUM
ftr-400	1214	8	(	(	PUNCT
ftr-400	1214	9	1987	1987	NUM
ftr-400	1214	10	)	)	PUNCT
ftr-400	1214	11	.	.	PUNCT
ftr-400	1215	1	see	see	VERB
ftr-400	1215	2	also	also	ADV
ftr-400	1215	3	walter	walter	PROPN
ftr-400	1215	4	hellerstein	hellerstein	PROPN
ftr-400	1215	5	,	,	PUNCT
ftr-400	1215	6	is	be	AUX
ftr-400	1215	7	�	�	PROPN
ftr-400	1215	8	internal	internal	ADJ
ftr-400	1215	9	consistency	consistency	NOUN
ftr-400	1215	10	�	�	PROPN
ftr-400	1215	11	foolish	foolish	ADJ
ftr-400	1215	12	?	?	PUNCT
ftr-400	1215	13	:	:	PUNCT
ftr-400	1216	1	reflections	reflection	NOUN
ftr-400	1216	2	on	on	ADP
ftr-400	1216	3	an	an	DET
ftr-400	1216	4	emerging	emerge	VERB
ftr-400	1216	5	commerce	commerce	NOUN
ftr-400	1216	6	clause	clause	NOUN
ftr-400	1216	7	restraint	restraint	NOUN
ftr-400	1216	8	on	on	ADP
ftr-400	1216	9	state	state	NOUN
ftr-400	1216	10	taxation	taxation	NOUN
ftr-400	1216	11	,	,	PUNCT
ftr-400	1216	12	87	87	NUM
ftr-400	1216	13	mich	mich	PROPN
ftr-400	1216	14	.	.	PUNCT
ftr-400	1216	15	l.	l.	PROPN
ftr-400	1216	16	rev	rev	PROPN
ftr-400	1216	17	.	.	PROPN
ftr-400	1216	18	138	138	NUM
ftr-400	1216	19	,	,	PUNCT
ftr-400	1216	20	164	164	NUM
ftr-400	1216	21	(	(	PUNCT
ftr-400	1216	22	1988	1988	NUM
ftr-400	1216	23	)	)	PUNCT
ftr-400	1216	24	(	(	PUNCT
ftr-400	1216	25	noting	note	VERB
ftr-400	1216	26	that	that	SCONJ
ftr-400	1216	27	such	such	ADJ
ftr-400	1216	28	flat	flat	ADJ
ftr-400	1216	29	taxes	taxis	NOUN
ftr-400	1216	30	effectively	effectively	ADV
ftr-400	1216	31	discriminate	discriminate	VERB
ftr-400	1216	32	against	against	ADP
ftr-400	1216	33	interstate	interstate	ADJ
ftr-400	1216	34	commerce	commerce	NOUN
ftr-400	1216	35	in	in	SCONJ
ftr-400	1216	36	that	that	SCONJ
ftr-400	1216	37	they	they	PRON
ftr-400	1216	38	�	�	VERB
ftr-400	1216	39	bear	bear	VERB
ftr-400	1216	40	more	more	ADV
ftr-400	1216	41	heavily	heavily	ADV
ftr-400	1216	42	on	on	ADP
ftr-400	1216	43	the	the	DET
ftr-400	1216	44	interstate	interstate	NOUN
ftr-400	1216	45	than	than	ADP
ftr-400	1216	46	the	the	DET
ftr-400	1216	47	intrastate	intrastate	ADJ
ftr-400	1216	48	enterprise	enterprise	NOUN
ftr-400	1216	49	merely	merely	ADV
ftr-400	1216	50	because	because	SCONJ
ftr-400	1216	51	the	the	DET
ftr-400	1216	52	former	former	NOUN
ftr-400	1216	53	does	do	VERB
ftr-400	1216	54	business	business	NOUN
ftr-400	1216	55	across	across	ADP
ftr-400	1216	56	state	state	NOUN
ftr-400	1216	57	lines	line	NOUN
ftr-400	1216	58	.	.	PUNCT
ftr-400	1217	1	�	�	PROPN
ftr-400	1217	2	)	)	PUNCT
ftr-400	1217	3	.	.	PUNCT
ftr-400	1218	1	273	273	NUM
ftr-400	1218	2	.	.	PUNCT
ftr-400	1218	3	am	be	AUX
ftr-400	1218	4	.	.	PUNCT
ftr-400	1219	1	trucking	trucking	NOUN
ftr-400	1219	2	ass	ass	PROPN
ftr-400	1219	3	�	�	PROPN
ftr-400	1219	4	ns	ns	PROPN
ftr-400	1219	5	,	,	PUNCT
ftr-400	1219	6	inc	inc	PROPN
ftr-400	1219	7	.	.	PROPN
ftr-400	1219	8	,	,	PUNCT
ftr-400	1219	9	483	483	NUM
ftr-400	1219	10	u.s	u.s	PROPN
ftr-400	1219	11	.	.	PROPN
ftr-400	1220	1	at	at	ADP
ftr-400	1220	2	284	284	NUM
ftr-400	1220	3	.	.	PUNCT
ftr-400	1220	4	274	274	NUM
ftr-400	1220	5	.	.	PUNCT
ftr-400	1221	1	see	see	VERB
ftr-400	1221	2	generally	generally	ADV
ftr-400	1221	3	jon	jon	PROPN
ftr-400	1221	4	david	david	PROPN
ftr-400	1221	5	pheils	pheil	VERB
ftr-400	1221	6	,	,	PUNCT
ftr-400	1221	7	defining	define	VERB
ftr-400	1221	8	the	the	DET
ftr-400	1221	9	scope	scope	NOUN
ftr-400	1221	10	of	of	ADP
ftr-400	1221	11	the	the	DET
ftr-400	1221	12	article	article	NOUN
ftr-400	1221	13	four	four	NUM
ftr-400	1221	14	privileges	privilege	NOUN
ftr-400	1221	15	and	and	CCONJ
ftr-400	1221	16	immunities	immunity	NOUN
ftr-400	1221	17	clause	clause	NOUN
ftr-400	1221	18	,	,	PUNCT
ftr-400	1221	19	54	54	NUM
ftr-400	1221	20	u.	u.	NOUN
ftr-400	1221	21	cin	cin	PROPN
ftr-400	1221	22	.	.	PUNCT
ftr-400	1222	1	l.	l.	PROPN
ftr-400	1222	2	rev	rev	PROPN
ftr-400	1222	3	.	.	PROPN
ftr-400	1222	4	883	883	NUM
ftr-400	1222	5	(	(	PUNCT
ftr-400	1222	6	1986	1986	NUM
ftr-400	1222	7	)	)	PUNCT
ftr-400	1222	8	;	;	PUNCT
ftr-400	1222	9	david	david	PROPN
ftr-400	1222	10	schultz	schultz	PROPN
ftr-400	1222	11	,	,	PUNCT
ftr-400	1222	12	state	state	NOUN
ftr-400	1222	13	taxation	taxation	NOUN
ftr-400	1222	14	of	of	ADP
ftr-400	1222	15	interstate	interstate	ADJ
ftr-400	1222	16	commuters	commuter	NOUN
ftr-400	1222	17	:	:	PUNCT
ftr-400	1222	18	constitutional	constitutional	ADJ
ftr-400	1222	19	doctrine	doctrine	NOUN
ftr-400	1222	20	in	in	ADP
ftr-400	1222	21	search	search	NOUN
ftr-400	1222	22	of	of	ADP
ftr-400	1222	23	empirical	empirical	ADJ
ftr-400	1222	24	analysis	analysis	NOUN
ftr-400	1222	25	,	,	PUNCT
ftr-400	1222	26	16	16	NUM
ftr-400	1222	27	touro	touro	PROPN
ftr-400	1222	28	l.	l.	PROPN
ftr-400	1222	29	rev	rev	PROPN
ftr-400	1222	30	.	.	PROPN
ftr-400	1222	31	435	435	NUM
ftr-400	1222	32	(	(	PUNCT
ftr-400	1222	33	2000	2000	NUM
ftr-400	1222	34	)	)	PUNCT
ftr-400	1222	35	.	.	PUNCT
ftr-400	1223	1	275	275	NUM
ftr-400	1223	2	.	.	PUNCT
ftr-400	1224	1	see	see	VERB
ftr-400	1224	2	zinn	zinn	PROPN
ftr-400	1224	3	&	&	CCONJ
ftr-400	1224	4	reed	reed	PROPN
ftr-400	1224	5	,	,	PUNCT
ftr-400	1224	6	supra	supra	PROPN
ftr-400	1224	7	note	note	PROPN
ftr-400	1224	8	235	235	NUM
ftr-400	1224	9	,	,	PUNCT
ftr-400	1224	10	at	at	ADP
ftr-400	1224	11	99	99	NUM
ftr-400	1224	12	-	-	SYM
ftr-400	1224	13	102	102	NUM
ftr-400	1224	14	(	(	PUNCT
ftr-400	1224	15	arguing	argue	VERB
ftr-400	1224	16	the	the	DET
ftr-400	1224	17	court	court	NOUN
ftr-400	1224	18	applies	apply	VERB
ftr-400	1224	19	two	two	NUM
ftr-400	1224	20	different	different	ADJ
ftr-400	1224	21	standards	standard	NOUN
ftr-400	1224	22	in	in	ADP
ftr-400	1224	23	tax	tax	NOUN
ftr-400	1224	24	cases	case	NOUN
ftr-400	1224	25	)	)	PUNCT
ftr-400	1224	26	;	;	PUNCT
ftr-400	1224	27	george	george	PROPN
ftr-400	1224	28	f.	f.	PROPN
ftr-400	1224	29	carpinello	carpinello	PROPN
ftr-400	1224	30	,	,	PUNCT
ftr-400	1224	31	state	state	NOUN
ftr-400	1224	32	protective	protective	ADJ
ftr-400	1224	33	legislation	legislation	NOUN
ftr-400	1224	34	and	and	CCONJ
ftr-400	1224	35	nonresident	nonresident	ADJ
ftr-400	1224	36	corporations	corporation	NOUN
ftr-400	1224	37	:	:	PUNCT
ftr-400	1224	38	the	the	DET
ftr-400	1224	39	privileges	privilege	NOUN
ftr-400	1224	40	and	and	CCONJ
ftr-400	1224	41	immunities	immunity	NOUN
ftr-400	1224	42	clause	clause	NOUN
ftr-400	1224	43	as	as	ADP
ftr-400	1224	44	a	a	DET
ftr-400	1224	45	treaty	treaty	NOUN
ftr-400	1224	46	of	of	ADP
ftr-400	1224	47	nondiscrimination	nondiscrimination	NOUN
ftr-400	1224	48	,	,	PUNCT
ftr-400	1224	49	73	73	NUM
ftr-400	1224	50	iowa	iowa	PROPN
ftr-400	1224	51	l.	l.	PROPN
ftr-400	1224	52	rev	rev	PROPN
ftr-400	1224	53	.	.	PROPN
ftr-400	1224	54	351	351	NUM
ftr-400	1224	55	,	,	PUNCT
ftr-400	1224	56	408	408	NUM
ftr-400	1224	57	(	(	PUNCT
ftr-400	1224	58	1988	1988	NUM
ftr-400	1224	59	)	)	PUNCT
ftr-400	1224	60	(	(	PUNCT
ftr-400	1224	61	arguing	argue	VERB
ftr-400	1224	62	that	that	SCONJ
ftr-400	1224	63	the	the	DET
ftr-400	1224	64	court	court	NOUN
ftr-400	1224	65	refuses	refuse	VERB
ftr-400	1224	66	to	to	PART
ftr-400	1224	67	invalidate	invalidate	VERB
ftr-400	1224	68	state	state	NOUN
ftr-400	1224	69	protectionist	protectionist	ADJ
ftr-400	1224	70	measures	measure	NOUN
ftr-400	1224	71	under	under	ADP
ftr-400	1224	72	a	a	DET
ftr-400	1224	73	test	test	NOUN
ftr-400	1224	74	greater	great	ADJ
ftr-400	1224	75	than	than	ADP
ftr-400	1224	76	rational	rational	ADJ
ftr-400	1224	77	basis	basis	NOUN
ftr-400	1224	78	)	)	PUNCT
ftr-400	1224	79	.	.	PUNCT
ftr-400	1225	1	276	276	X
ftr-400	1225	2	.	.	X
ftr-400	1225	3	see	see	VERB
ftr-400	1225	4	generally	generally	ADV
ftr-400	1225	5	david	david	PROPN
ftr-400	1225	6	f.	f.	PROPN
ftr-400	1225	7	shores	shores	PROPN
ftr-400	1225	8	,	,	PUNCT
ftr-400	1225	9	state	state	NOUN
ftr-400	1225	10	taxation	taxation	NOUN
ftr-400	1225	11	of	of	ADP
ftr-400	1225	12	interstate	interstate	PROPN
ftr-400	1225	13	commerce	commerce	PROPN
ftr-400	1225	14	�	�	PROPN
ftr-400	1225	15	quiet	quiet	ADJ
ftr-400	1225	16	revolution	revolution	NOUN
ftr-400	1225	17	or	or	CCONJ
ftr-400	1225	18	much	much	ADJ
ftr-400	1225	19	ado	ado	NOUN
ftr-400	1225	20	about	about	ADP
ftr-400	1225	21	nothing	nothing	PRON
ftr-400	1225	22	?	?	PUNCT
ftr-400	1225	23	,	,	PUNCT
ftr-400	1225	24	38	38	NUM
ftr-400	1225	25	tax	tax	NOUN
ftr-400	1225	26	l.	l.	PROPN
ftr-400	1225	27	rev	rev	PROPN
ftr-400	1225	28	.	.	PROPN
ftr-400	1226	1	127	127	NUM
ftr-400	1226	2	,	,	PUNCT
ftr-400	1226	3	129	129	NUM
ftr-400	1226	4	(	(	PUNCT
ftr-400	1226	5	1982	1982	NUM
ftr-400	1226	6	)	)	PUNCT
ftr-400	1226	7	;	;	PUNCT
ftr-400	1226	8	edward	edward	PROPN
ftr-400	1226	9	a.	a.	PROPN
ftr-400	1226	10	zelinsky	zelinsky	PROPN
ftr-400	1226	11	,	,	PUNCT
ftr-400	1226	12	restoring	restore	VERB
ftr-400	1226	13	politics	politic	NOUN
ftr-400	1226	14	to	to	ADP
ftr-400	1226	15	the	the	DET
ftr-400	1226	16	commerce	commerce	NOUN
ftr-400	1226	17	clause	clause	NOUN
ftr-400	1226	18	:	:	PUNCT
ftr-400	1226	19	the	the	DET
ftr-400	1226	20	case	case	NOUN
ftr-400	1226	21	for	for	ADP
ftr-400	1226	22	abandoning	abandon	VERB
ftr-400	1226	23	the	the	DET
ftr-400	1226	24	dormant	dormant	PROPN
ftr-400	1226	25	commerce	commerce	PROPN
ftr-400	1226	26	clause	clause	NOUN
ftr-400	1226	27	prohibition	prohibition	NOUN
ftr-400	1226	28	on	on	ADP
ftr-400	1226	29	discriminatory	discriminatory	ADJ
ftr-400	1226	30	taxation	taxation	NOUN
ftr-400	1226	31	,	,	PUNCT
ftr-400	1226	32	29	29	NUM
ftr-400	1226	33	ohio	ohio	PROPN
ftr-400	1226	34	n.	n.	PROPN
ftr-400	1226	35	u.	u.	PROPN
ftr-400	1226	36	l.	l.	PROPN
ftr-400	1226	37	rev	rev	PROPN
ftr-400	1226	38	.	.	PROPN
ftr-400	1226	39	29	29	NUM
ftr-400	1226	40	(	(	PUNCT
ftr-400	1226	41	2002	2002	NUM
ftr-400	1226	42	)	)	PUNCT
ftr-400	1226	43	.	.	PUNCT
ftr-400	1227	1	277	277	NUM
ftr-400	1227	2	.	.	PUNCT
ftr-400	1228	1	see	see	VERB
ftr-400	1228	2	hellerstein	hellerstein	NOUN
ftr-400	1228	3	,	,	PUNCT
ftr-400	1228	4	state	state	NOUN
ftr-400	1228	5	taxation	taxation	NOUN
ftr-400	1228	6	,	,	PUNCT
ftr-400	1228	7	supra	supra	PROPN
ftr-400	1228	8	note	note	NOUN
ftr-400	1228	9	33	33	NUM
ftr-400	1228	10	,	,	PUNCT
ftr-400	1228	11	at	at	ADP
ftr-400	1228	12	44	44	NUM
ftr-400	1228	13	;	;	PUNCT
ftr-400	1228	14	see	see	VERB
ftr-400	1228	15	also	also	ADV
ftr-400	1228	16	dailey	dailey	PROPN
ftr-400	1228	17	,	,	PUNCT
ftr-400	1228	18	supra	supra	PROPN
ftr-400	1228	19	note	note	NOUN
ftr-400	1228	20	202	202	NUM
ftr-400	1228	21	,	,	PUNCT
ftr-400	1228	22	at	at	ADP
ftr-400	1228	23	563	563	NUM
ftr-400	1228	24	.	.	PUNCT
ftr-400	1229	1	the	the	DET
ftr-400	1229	2	state.	state.	PROPN
ftr-400	1229	3	�	�	PROPN
ftr-400	1229	4	268	268	NUM
ftr-400	1229	5	the	the	DET
ftr-400	1229	6	supreme	supreme	PROPN
ftr-400	1229	7	court	court	PROPN
ftr-400	1229	8	will	will	AUX
ftr-400	1229	9	also	also	ADV
ftr-400	1229	10	strike	strike	VERB
ftr-400	1229	11	down	down	ADP
ftr-400	1229	12	state	state	NOUN
ftr-400	1229	13	taxes	taxis	NOUN
ftr-400	1229	14	that	that	PRON
ftr-400	1229	15	are	be	AUX
ftr-400	1229	16	facially	facially	ADV
ftr-400	1229	17	neutral	neutral	ADJ
ftr-400	1229	18	,	,	PUNCT
ftr-400	1229	19	but	but	CCONJ
ftr-400	1229	20	have	have	VERB
ftr-400	1229	21	a	a	DET
ftr-400	1229	22	disproportionate	disproportionate	ADJ
ftr-400	1229	23	impact	impact	NOUN
ftr-400	1229	24	on	on	ADP
ftr-400	1229	25	nonresidents.269	nonresidents.269	PROPN
ftr-400	1229	26	for	for	ADP
ftr-400	1229	27	example	example	NOUN
ftr-400	1229	28	,	,	PUNCT
ftr-400	1229	29	in	in	ADP
ftr-400	1229	30	west	west	PROPN
ftr-400	1229	31	lynn	lynn	PROPN
ftr-400	1229	32	creamery	creamery	PROPN
ftr-400	1229	33	,	,	PUNCT
ftr-400	1229	34	inc	inc	PROPN
ftr-400	1229	35	.	.	PROPN
ftr-400	1229	36	v.	v.	PROPN
ftr-400	1229	37	healy	healy	PROPN
ftr-400	1229	38	,	,	PUNCT
ftr-400	1229	39	a	a	DET
ftr-400	1229	40	massachusetts	massachusetts	PROPN
ftr-400	1229	41	tax	tax	NOUN
ftr-400	1229	42	on	on	ADP
ftr-400	1229	43	all	all	DET
ftr-400	1229	44	milk	milk	NOUN
ftr-400	1229	45	dealers	dealer	NOUN
ftr-400	1229	46	was	be	AUX
ftr-400	1229	47	held	hold	VERB
ftr-400	1229	48	unconstitutional.270	unconstitutional.270	ADJ
ftr-400	1229	49	the	the	DET
ftr-400	1229	50	impact	impact	NOUN
ftr-400	1229	51	of	of	ADP
ftr-400	1229	52	this	this	DET
ftr-400	1229	53	tax	tax	NOUN
ftr-400	1229	54	was	be	AUX
ftr-400	1229	55	identical	identical	ADJ
ftr-400	1229	56	to	to	ADP
ftr-400	1229	57	that	that	PRON
ftr-400	1229	58	of	of	ADP
ftr-400	1229	59	a	a	DET
ftr-400	1229	60	discriminatory	discriminatory	ADJ
ftr-400	1229	61	tax	tax	NOUN
ftr-400	1229	62	because	because	SCONJ
ftr-400	1229	63	the	the	DET
ftr-400	1229	64	revenues	revenue	NOUN
ftr-400	1229	65	from	from	ADP
ftr-400	1229	66	the	the	DET
ftr-400	1229	67	tax	tax	NOUN
ftr-400	1229	68	were	be	AUX
ftr-400	1229	69	used	use	VERB
ftr-400	1229	70	to	to	PART
ftr-400	1229	71	subsidize	subsidize	VERB
ftr-400	1229	72	in	in	ADP
ftr-400	1229	73	-	-	PUNCT
ftr-400	1229	74	state	state	NOUN
ftr-400	1229	75	dairy	dairy	NOUN
ftr-400	1229	76	farmers.271	farmers.271	NOUN
ftr-400	1229	77	in	in	ADP
ftr-400	1229	78	american	american	PROPN
ftr-400	1229	79	trucking	trucking	PROPN
ftr-400	1229	80	associations	associations	PROPN
ftr-400	1229	81	,	,	PUNCT
ftr-400	1229	82	inc	inc	PROPN
ftr-400	1229	83	.	.	PROPN
ftr-400	1229	84	,	,	PUNCT
ftr-400	1229	85	a	a	DET
ftr-400	1229	86	flat	flat	ADJ
ftr-400	1229	87	tax	tax	NOUN
ftr-400	1229	88	on	on	ADP
ftr-400	1229	89	trucks	truck	NOUN
ftr-400	1229	90	for	for	ADP
ftr-400	1229	91	pennsylvania	pennsylvania	PROPN
ftr-400	1229	92	road	road	NOUN
ftr-400	1229	93	use	use	NOUN
ftr-400	1229	94	violated	violate	VERB
ftr-400	1229	95	the	the	DET
ftr-400	1229	96	commerce	commerce	NOUN
ftr-400	1229	97	clause	clause	NOUN
ftr-400	1229	98	because	because	SCONJ
ftr-400	1229	99	the	the	DET
ftr-400	1229	100	effect	effect	NOUN
ftr-400	1229	101	was	be	AUX
ftr-400	1229	102	to	to	PART
ftr-400	1229	103	impose	impose	VERB
ftr-400	1229	104	a	a	DET
ftr-400	1229	105	higher	high	ADJ
ftr-400	1229	106	burden	burden	NOUN
ftr-400	1229	107	on	on	ADP
ftr-400	1229	108	a	a	DET
ftr-400	1229	109	multistate	multistate	NOUN
ftr-400	1229	110	company	company	NOUN
ftr-400	1229	111	than	than	ADP
ftr-400	1229	112	on	on	ADP
ftr-400	1229	113	an	an	DET
ftr-400	1229	114	in	in	ADP
ftr-400	1229	115	-	-	PUNCT
ftr-400	1229	116	state	state	NOUN
ftr-400	1229	117	company.272	company.272	NOUN
ftr-400	1229	118	�	�	PROPN
ftr-400	1229	119	if	if	SCONJ
ftr-400	1229	120	each	each	DET
ftr-400	1229	121	state	state	NOUN
ftr-400	1229	122	imposed	impose	VERB
ftr-400	1229	123	flat	flat	ADJ
ftr-400	1229	124	taxes	taxis	NOUN
ftr-400	1229	125	for	for	ADP
ftr-400	1229	126	the	the	DET
ftr-400	1229	127	privilege	privilege	NOUN
ftr-400	1229	128	of	of	ADP
ftr-400	1229	129	making	make	VERB
ftr-400	1229	130	commercial	commercial	ADJ
ftr-400	1229	131	entrances	entrance	NOUN
ftr-400	1229	132	into	into	ADP
ftr-400	1229	133	its	its	PRON
ftr-400	1229	134	territory	territory	NOUN
ftr-400	1229	135	,	,	PUNCT
ftr-400	1229	136	there	there	PRON
ftr-400	1229	137	is	be	VERB
ftr-400	1229	138	no	no	DET
ftr-400	1229	139	conceivable	conceivable	ADJ
ftr-400	1229	140	doubt	doubt	NOUN
ftr-400	1229	141	that	that	SCONJ
ftr-400	1229	142	commerce	commerce	NOUN
ftr-400	1229	143	among	among	ADP
ftr-400	1229	144	the	the	DET
ftr-400	1229	145	states	state	NOUN
ftr-400	1229	146	would	would	AUX
ftr-400	1229	147	be	be	AUX
ftr-400	1229	148	deterred.	deterred.	VERB
ftr-400	1229	149	�	�	PROPN
ftr-400	1229	150	273	273	NUM
ftr-400	1229	151	unfortunately	unfortunately	ADV
ftr-400	1229	152	,	,	PUNCT
ftr-400	1229	153	commentators	commentator	NOUN
ftr-400	1229	154	are	be	AUX
ftr-400	1229	155	unanimous	unanimous	ADJ
ftr-400	1229	156	in	in	ADP
ftr-400	1229	157	their	their	PRON
ftr-400	1229	158	criticism	criticism	NOUN
ftr-400	1229	159	of	of	ADP
ftr-400	1229	160	privileges	privilege	NOUN
ftr-400	1229	161	and	and	CCONJ
ftr-400	1229	162	immunities,274	immunities,274	ADP
ftr-400	1229	163	equal	equal	ADJ
ftr-400	1229	164	protection,275	protection,275	PROPN
ftr-400	1229	165	and	and	CCONJ
ftr-400	1229	166	commerce	commerce	PROPN
ftr-400	1229	167	clause276	clause276	PROPN
ftr-400	1229	168	jurisprudence	jurisprudence	NOUN
ftr-400	1229	169	as	as	SCONJ
ftr-400	1229	170	it	it	PRON
ftr-400	1229	171	relates	relate	VERB
ftr-400	1229	172	to	to	ADP
ftr-400	1229	173	constitutional	constitutional	ADJ
ftr-400	1229	174	scrutiny	scrutiny	NOUN
ftr-400	1229	175	of	of	ADP
ftr-400	1229	176	state	state	NOUN
ftr-400	1229	177	tax	tax	NOUN
ftr-400	1229	178	laws.277	laws.277	NOUN
ftr-400	1229	179	in	in	ADP
ftr-400	1229	180	1977	1977	NUM
ftr-400	1229	181	,	,	PUNCT
ftr-400	1229	182	the	the	DET
ftr-400	1229	183	supreme	supreme	PROPN
ftr-400	1229	184	court	court	PROPN
ftr-400	1229	185	itself	itself	PRON
ftr-400	1229	186	observed	observe	VERB
ftr-400	1229	187	again	again	ADV
ftr-400	1229	188	that	that	SCONJ
ftr-400	1229	189	its	its	PRON
ftr-400	1229	190	judicial	judicial	ADJ
ftr-400	1229	191	application	application	NOUN
ftr-400	1229	192	of	of	ADP
ftr-400	1229	193	constitutional	constitutional	ADJ
ftr-400	1229	194	principles	principle	NOUN
ftr-400	1229	195	to	to	ADP
ftr-400	1229	196	the	the	DET
ftr-400	1229	197	multitude	multitude	NOUN
ftr-400	1229	198	of	of	ADP
ftr-400	1229	199	state	state	NOUN
ftr-400	1229	200	tax	tax	NOUN
ftr-400	1229	201	cases	case	NOUN
ftr-400	1229	202	�	�	NOUN
ftr-400	1229	203	left	leave	VERB
ftr-400	1229	204	much	much	ADJ
ftr-400	1229	205	room	room	NOUN
ftr-400	1229	206	for	for	ADP
ftr-400	1229	207	controversy	controversy	NOUN
ftr-400	1229	208	and	and	CCONJ
ftr-400	1229	209	confusion	confusion	NOUN
ftr-400	1229	210	and	and	CCONJ
ftr-400	1229	211	little	little	ADJ
ftr-400	1229	212	in	in	ADP
ftr-400	1229	213	the	the	DET
ftr-400	1229	214	way	way	NOUN
ftr-400	1229	215	of	of	ADP
ftr-400	1229	216	precise	precise	ADJ
ftr-400	1229	217	guides	guide	NOUN
ftr-400	1229	218	to	to	ADP
ftr-400	1229	219	the	the	DET
ftr-400	1229	220	2005	2005	NUM
ftr-400	1229	221	]	]	PUNCT
ftr-400	1229	222	tax	tax	NOUN
ftr-400	1229	223	discrimination	discrimination	NOUN
ftr-400	1229	224	91	91	NUM
ftr-400	1229	225	278	278	NUM
ftr-400	1229	226	.	.	PUNCT
ftr-400	1230	1	boston	boston	PROPN
ftr-400	1230	2	stock	stock	PROPN
ftr-400	1230	3	exch	exch	PROPN
ftr-400	1230	4	.	.	PUNCT
ftr-400	1231	1	v.	v.	ADP
ftr-400	1231	2	state	state	PROPN
ftr-400	1231	3	tax	tax	NOUN
ftr-400	1231	4	comm	comm	NOUN
ftr-400	1231	5	�	�	PROPN
ftr-400	1231	6	n	n	CCONJ
ftr-400	1231	7	,	,	PUNCT
ftr-400	1231	8	429	429	NUM
ftr-400	1231	9	u.s	u.s	PROPN
ftr-400	1231	10	.	.	PROPN
ftr-400	1231	11	318	318	NUM
ftr-400	1231	12	,	,	PUNCT
ftr-400	1231	13	329	329	NUM
ftr-400	1231	14	(	(	PUNCT
ftr-400	1231	15	1977	1977	NUM
ftr-400	1231	16	)	)	PUNCT
ftr-400	1231	17	(	(	PUNCT
ftr-400	1231	18	quoting	quote	VERB
ftr-400	1231	19	nw	nw	PROPN
ftr-400	1231	20	.	.	PROPN
ftr-400	1231	21	states	states	PROPN
ftr-400	1231	22	portland	portland	PROPN
ftr-400	1231	23	cement	cement	PROPN
ftr-400	1231	24	co.	co.	PROPN
ftr-400	1231	25	v.	v.	ADP
ftr-400	1231	26	minn	minn	PROPN
ftr-400	1231	27	.	.	PROPN
ftr-400	1231	28	,	,	PUNCT
ftr-400	1231	29	358	358	NUM
ftr-400	1231	30	u.s	u.s	PROPN
ftr-400	1231	31	.	.	PROPN
ftr-400	1231	32	450	450	NUM
ftr-400	1231	33	,	,	PUNCT
ftr-400	1231	34	457	457	NUM
ftr-400	1231	35	(	(	PUNCT
ftr-400	1231	36	1959	1959	NUM
ftr-400	1231	37	)	)	PUNCT
ftr-400	1231	38	)	)	PUNCT
ftr-400	1231	39	.	.	PUNCT
ftr-400	1232	1	see	see	VERB
ftr-400	1232	2	also	also	ADV
ftr-400	1232	3	hellerstein	hellerstein	VERB
ftr-400	1232	4	,	,	PUNCT
ftr-400	1232	5	federal	federal	ADJ
ftr-400	1232	6	limitations	limitation	NOUN
ftr-400	1232	7	,	,	PUNCT
ftr-400	1232	8	supra	supra	PROPN
ftr-400	1232	9	note	note	PROPN
ftr-400	1232	10	34	34	NUM
ftr-400	1232	11	,	,	PUNCT
ftr-400	1232	12	at	at	ADP
ftr-400	1232	13	441	441	NUM
ftr-400	1232	14	.	.	PUNCT
ftr-400	1232	15	�	�	PROPN
ftr-400	1232	16	supreme	supreme	PROPN
ftr-400	1232	17	court	court	PROPN
ftr-400	1232	18	decisions	decision	NOUN
ftr-400	1232	19	concerning	concern	VERB
ftr-400	1232	20	commerce	commerce	NOUN
ftr-400	1232	21	clause	clause	NOUN
ftr-400	1232	22	limitations	limitation	NOUN
ftr-400	1232	23	on	on	ADP
ftr-400	1232	24	state	state	NOUN
ftr-400	1232	25	taxing	tax	VERB
ftr-400	1232	26	power	power	NOUN
ftr-400	1232	27	have	have	AUX
ftr-400	1232	28	long	long	ADV
ftr-400	1232	29	been	be	AUX
ftr-400	1232	30	characterized	characterize	VERB
ftr-400	1232	31	by	by	ADP
ftr-400	1232	32	meaningless	meaningless	ADJ
ftr-400	1232	33	distinctions	distinction	NOUN
ftr-400	1232	34	,	,	PUNCT
ftr-400	1232	35	encrusted	encrusted	ADJ
ftr-400	1232	36	rules	rule	NOUN
ftr-400	1232	37	,	,	PUNCT
ftr-400	1232	38	and	and	CCONJ
ftr-400	1232	39	a	a	DET
ftr-400	1232	40	lack	lack	NOUN
ftr-400	1232	41	of	of	ADP
ftr-400	1232	42	principled	principled	ADJ
ftr-400	1232	43	analysis	analysis	NOUN
ftr-400	1232	44	.	.	PUNCT
ftr-400	1233	1	�	�	PROPN
ftr-400	1233	2	shores	shore	NOUN
ftr-400	1233	3	,	,	PUNCT
ftr-400	1233	4	supra	supra	PROPN
ftr-400	1233	5	note	note	PROPN
ftr-400	1233	6	276	276	NUM
ftr-400	1233	7	,	,	PUNCT
ftr-400	1233	8	at	at	ADP
ftr-400	1233	9	128	128	NUM
ftr-400	1233	10	.	.	NOUN
ftr-400	1233	11	279	279	NUM
ftr-400	1233	12	.	.	PUNCT
ftr-400	1234	1	as	as	SCONJ
ftr-400	1234	2	professor	professor	PROPN
ftr-400	1234	3	stark	stark	NOUN
ftr-400	1234	4	explains	explain	VERB
ftr-400	1234	5	:	:	PUNCT
ftr-400	1234	6	the	the	DET
ftr-400	1234	7	�	�	PROPN
ftr-400	1234	8	problem	problem	NOUN
ftr-400	1234	9	�	�	PROPN
ftr-400	1234	10	here	here	ADV
ftr-400	1234	11	(	(	PUNCT
ftr-400	1234	12	if	if	SCONJ
ftr-400	1234	13	one	one	PRON
ftr-400	1234	14	considers	consider	VERB
ftr-400	1234	15	it	it	PRON
ftr-400	1234	16	that	that	PRON
ftr-400	1234	17	)	)	PUNCT
ftr-400	1234	18	is	be	AUX
ftr-400	1234	19	that	that	SCONJ
ftr-400	1234	20	the	the	DET
ftr-400	1234	21	only	only	ADJ
ftr-400	1234	22	institutional	institutional	ADJ
ftr-400	1234	23	regulator	regulator	NOUN
ftr-400	1234	24	is	be	AUX
ftr-400	1234	25	the	the	DET
ftr-400	1234	26	u.s	u.s	PROPN
ftr-400	1234	27	.	.	PROPN
ftr-400	1234	28	supreme	supreme	PROPN
ftr-400	1234	29	court	court	PROPN
ftr-400	1234	30	,	,	PUNCT
ftr-400	1234	31	which	which	PRON
ftr-400	1234	32	only	only	ADV
ftr-400	1234	33	periodically	periodically	ADV
ftr-400	1234	34	hears	hear	VERB
ftr-400	1234	35	state	state	NOUN
ftr-400	1234	36	tax	tax	NOUN
ftr-400	1234	37	cases	case	NOUN
ftr-400	1234	38	.	.	PUNCT
ftr-400	1235	1	and	and	CCONJ
ftr-400	1235	2	when	when	SCONJ
ftr-400	1235	3	it	it	PRON
ftr-400	1235	4	does	do	AUX
ftr-400	1235	5	hear	hear	VERB
ftr-400	1235	6	such	such	ADJ
ftr-400	1235	7	cases	case	NOUN
ftr-400	1235	8	,	,	PUNCT
ftr-400	1235	9	it	it	PRON
ftr-400	1235	10	is	be	AUX
ftr-400	1235	11	pulled	pull	VERB
ftr-400	1235	12	in	in	ADP
ftr-400	1235	13	too	too	ADV
ftr-400	1235	14	many	many	ADJ
ftr-400	1235	15	directions	direction	NOUN
ftr-400	1235	16	to	to	PART
ftr-400	1235	17	regulate	regulate	VERB
ftr-400	1235	18	this	this	DET
ftr-400	1235	19	field	field	NOUN
ftr-400	1235	20	effectively	effectively	ADV
ftr-400	1235	21	.	.	PUNCT
ftr-400	1236	1	it	it	PRON
ftr-400	1236	2	wants	want	VERB
ftr-400	1236	3	to	to	PART
ftr-400	1236	4	prevent	prevent	VERB
ftr-400	1236	5	states	state	NOUN
ftr-400	1236	6	from	from	ADP
ftr-400	1236	7	�	�	NOUN
ftr-400	1236	8	overreaching	overreach	VERB
ftr-400	1236	9	�	�	PROPN
ftr-400	1236	10	while	while	SCONJ
ftr-400	1236	11	also	also	ADV
ftr-400	1236	12	preventing	prevent	VERB
ftr-400	1236	13	taxpayer	taxpayer	NOUN
ftr-400	1236	14	abuses	abuse	NOUN
ftr-400	1236	15	while	while	SCONJ
ftr-400	1236	16	also	also	ADV
ftr-400	1236	17	respecting	respect	VERB
ftr-400	1236	18	state	state	NOUN
ftr-400	1236	19	[	[	X
ftr-400	1236	20	sovereignty	sovereignty	NOUN
ftr-400	1236	21	]	]	PUNCT
ftr-400	1236	22	while	while	SCONJ
ftr-400	1236	23	also	also	ADV
ftr-400	1236	24	not	not	PART
ftr-400	1236	25	prescribing	prescribe	VERB
ftr-400	1236	26	rules	rule	NOUN
ftr-400	1236	27	that	that	PRON
ftr-400	1236	28	are	be	AUX
ftr-400	1236	29	too	too	ADV
ftr-400	1236	30	detailed	detailed	ADJ
ftr-400	1236	31	(	(	PUNCT
ftr-400	1236	32	since	since	SCONJ
ftr-400	1236	33	the	the	DET
ftr-400	1236	34	constitution	constitution	NOUN
ftr-400	1236	35	,	,	PUNCT
ftr-400	1236	36	after	after	ADV
ftr-400	1236	37	all	all	ADV
ftr-400	1236	38	,	,	PUNCT
ftr-400	1236	39	says	say	VERB
ftr-400	1236	40	congress	congress	PROPN
ftr-400	1236	41	gets	get	VERB
ftr-400	1236	42	to	to	PART
ftr-400	1236	43	regulate	regulate	VERB
ftr-400	1236	44	interstate	interstate	ADJ
ftr-400	1236	45	commerce	commerce	NOUN
ftr-400	1236	46	,	,	PUNCT
ftr-400	1236	47	not	not	PART
ftr-400	1236	48	the	the	DET
ftr-400	1236	49	supreme	supreme	PROPN
ftr-400	1236	50	court	court	PROPN
ftr-400	1236	51	)	)	PUNCT
ftr-400	1236	52	.	.	PUNCT
ftr-400	1237	1	as	as	ADP
ftr-400	1237	2	a	a	DET
ftr-400	1237	3	result	result	NOUN
ftr-400	1237	4	,	,	PUNCT
ftr-400	1237	5	this	this	DET
ftr-400	1237	6	whole	whole	ADJ
ftr-400	1237	7	field	field	NOUN
ftr-400	1237	8	has	have	VERB
ftr-400	1237	9	a	a	DET
ftr-400	1237	10	sort	sort	NOUN
ftr-400	1237	11	of	of	ADP
ftr-400	1237	12	wild	wild	ADJ
ftr-400	1237	13	west	west	ADJ
ftr-400	1237	14	quality	quality	NOUN
ftr-400	1237	15	to	to	ADP
ftr-400	1237	16	it	it	PRON
ftr-400	1237	17	.	.	PUNCT
ftr-400	1238	1	posting	post	VERB
ftr-400	1238	2	of	of	ADP
ftr-400	1238	3	professor	professor	PROPN
ftr-400	1238	4	kirk	kirk	PROPN
ftr-400	1238	5	stark	stark	PROPN
ftr-400	1238	6	,	,	PUNCT
ftr-400	1238	7	stark@law.ucla.edu	stark@law.ucla.edu	PROPN
ftr-400	1238	8	to	to	ADP
ftr-400	1238	9	taxprof@listserv.uc.edu	taxprof@listserv.uc.edu	NUM
ftr-400	1238	10	(	(	PUNCT
ftr-400	1238	11	june	june	PROPN
ftr-400	1238	12	23	23	NUM
ftr-400	1238	13	,	,	PUNCT
ftr-400	1238	14	2002	2002	NUM
ftr-400	1238	15	)	)	PUNCT
ftr-400	1238	16	(	(	PUNCT
ftr-400	1238	17	on	on	ADP
ftr-400	1238	18	file	file	NOUN
ftr-400	1238	19	with	with	ADP
ftr-400	1238	20	author	author	NOUN
ftr-400	1238	21	)	)	PUNCT
ftr-400	1238	22	.	.	PUNCT
ftr-400	1239	1	280	280	NUM
ftr-400	1239	2	.	.	X
ftr-400	1239	3	see	see	VERB
ftr-400	1239	4	laurence	laurence	PROPN
ftr-400	1239	5	h.	h.	PROPN
ftr-400	1239	6	tribe	tribe	PROPN
ftr-400	1239	7	,	,	PUNCT
ftr-400	1239	8	american	american	PROPN
ftr-400	1239	9	constitutional	constitutional	ADJ
ftr-400	1239	10	law	law	NOUN
ftr-400	1239	11	§	§	PROPN
ftr-400	1239	12	6	6	NUM
ftr-400	1239	13	-	-	SYM
ftr-400	1239	14	15	15	NUM
ftr-400	1239	15	,	,	PUNCT
ftr-400	1239	16	at	at	ADP
ftr-400	1239	17	442	442	NUM
ftr-400	1239	18	(	(	PUNCT
ftr-400	1239	19	2d	2d	NUM
ftr-400	1239	20	ed	ed	NOUN
ftr-400	1239	21	.	.	PROPN
ftr-400	1239	22	1988	1988	NUM
ftr-400	1239	23	)	)	PUNCT
ftr-400	1239	24	;	;	PUNCT
ftr-400	1239	25	lockhart	lockhart	PROPN
ftr-400	1239	26	,	,	PUNCT
ftr-400	1239	27	supra	supra	PROPN
ftr-400	1239	28	note	note	NOUN
ftr-400	1239	29	246	246	NUM
ftr-400	1239	30	,	,	PUNCT
ftr-400	1239	31	at	at	ADP
ftr-400	1239	32	1026	1026	NUM
ftr-400	1239	33	-	-	SYM
ftr-400	1239	34	27	27	NUM
ftr-400	1239	35	.	.	PUNCT
ftr-400	1240	1	281	281	NUM
ftr-400	1240	2	.	.	PUNCT
ftr-400	1241	1	for	for	ADP
ftr-400	1241	2	a	a	DET
ftr-400	1241	3	pessimistic	pessimistic	ADJ
ftr-400	1241	4	analysis	analysis	NOUN
ftr-400	1241	5	of	of	ADP
ftr-400	1241	6	the	the	DET
ftr-400	1241	7	complete	complete	ADJ
ftr-400	1241	8	auto	auto	NOUN
ftr-400	1241	9	decision	decision	NOUN
ftr-400	1241	10	,	,	PUNCT
ftr-400	1241	11	see	see	VERB
ftr-400	1241	12	generally	generally	ADV
ftr-400	1241	13	shores	shore	NOUN
ftr-400	1241	14	,	,	PUNCT
ftr-400	1241	15	supra	supra	PROPN
ftr-400	1241	16	note	note	PROPN
ftr-400	1241	17	276	276	NUM
ftr-400	1241	18	,	,	PUNCT
ftr-400	1241	19	at	at	ADP
ftr-400	1241	20	129	129	NUM
ftr-400	1241	21	(	(	PUNCT
ftr-400	1241	22	suggesting	suggest	VERB
ftr-400	1241	23	that	that	SCONJ
ftr-400	1241	24	�	�	NOUN
ftr-400	1241	25	the	the	DET
ftr-400	1241	26	court	court	NOUN
ftr-400	1241	27	has	have	AUX
ftr-400	1241	28	failed	fail	VERB
ftr-400	1241	29	to	to	PART
ftr-400	1241	30	lay	lay	VERB
ftr-400	1241	31	the	the	DET
ftr-400	1241	32	groundwork	groundwork	NOUN
ftr-400	1241	33	for	for	ADP
ftr-400	1241	34	a	a	DET
ftr-400	1241	35	coherent	coherent	ADJ
ftr-400	1241	36	method	method	NOUN
ftr-400	1241	37	of	of	ADP
ftr-400	1241	38	analysis	analysis	NOUN
ftr-400	1241	39	.	.	PUNCT
ftr-400	1242	1	�	�	PROPN
ftr-400	1242	2	)	)	PUNCT
ftr-400	1242	3	.	.	PUNCT
ftr-400	1243	1	282	282	NUM
ftr-400	1243	2	.	.	PUNCT
ftr-400	1244	1	jesse	jesse	PROPN
ftr-400	1244	2	h.	h.	PROPN
ftr-400	1244	3	choper	choper	PROPN
ftr-400	1244	4	&	&	CCONJ
ftr-400	1244	5	tung	tung	PROPN
ftr-400	1244	6	yin	yin	PROPN
ftr-400	1244	7	,	,	PUNCT
ftr-400	1244	8	state	state	NOUN
ftr-400	1244	9	taxation	taxation	NOUN
ftr-400	1244	10	and	and	CCONJ
ftr-400	1244	11	the	the	DET
ftr-400	1244	12	dormant	dormant	PROPN
ftr-400	1244	13	commerce	commerce	PROPN
ftr-400	1244	14	clause	clause	NOUN
ftr-400	1244	15	:	:	PUNCT
ftr-400	1244	16	the	the	DET
ftr-400	1244	17	object	object	NOUN
ftr-400	1244	18	-	-	PUNCT
ftr-400	1244	19	measure	measure	NOUN
ftr-400	1244	20	approach	approach	NOUN
ftr-400	1244	21	,	,	PUNCT
ftr-400	1244	22	1998	1998	NUM
ftr-400	1244	23	sup	sup	NOUN
ftr-400	1244	24	.	.	PUNCT
ftr-400	1245	1	ct	ct	AUX
ftr-400	1245	2	.	.	PUNCT
ftr-400	1245	3	rev	rev	PROPN
ftr-400	1245	4	.	.	PROPN
ftr-400	1245	5	193	193	NUM
ftr-400	1245	6	.	.	X
ftr-400	1246	1	283	283	NUM
ftr-400	1246	2	.	.	PUNCT
ftr-400	1247	1	hunter	hunter	NOUN
ftr-400	1247	2	,	,	PUNCT
ftr-400	1247	3	supra	supra	PROPN
ftr-400	1247	4	note	note	PROPN
ftr-400	1247	5	249	249	NUM
ftr-400	1247	6	,	,	PUNCT
ftr-400	1247	7	at	at	ADP
ftr-400	1247	8	97	97	NUM
ftr-400	1247	9	.	.	NOUN
ftr-400	1247	10	284	284	NUM
ftr-400	1247	11	.	.	PUNCT
ftr-400	1248	1	the	the	DET
ftr-400	1248	2	supreme	supreme	PROPN
ftr-400	1248	3	court	court	PROPN
ftr-400	1248	4	has	have	AUX
ftr-400	1248	5	failed	fail	VERB
ftr-400	1248	6	to	to	PART
ftr-400	1248	7	develop	develop	VERB
ftr-400	1248	8	a	a	DET
ftr-400	1248	9	bright	bright	ADJ
ftr-400	1248	10	line	line	NOUN
ftr-400	1248	11	test	test	NOUN
ftr-400	1248	12	or	or	CCONJ
ftr-400	1248	13	guiding	guide	VERB
ftr-400	1248	14	interpretation	interpretation	NOUN
ftr-400	1248	15	for	for	ADP
ftr-400	1248	16	the	the	DET
ftr-400	1248	17	privileges	privilege	NOUN
ftr-400	1248	18	and	and	CCONJ
ftr-400	1248	19	immunities	immunity	NOUN
ftr-400	1248	20	clause	clause	NOUN
ftr-400	1248	21	but	but	CCONJ
ftr-400	1248	22	instead	instead	ADV
ftr-400	1248	23	applies	apply	VERB
ftr-400	1248	24	a	a	DET
ftr-400	1248	25	narrow	narrow	ADJ
ftr-400	1248	26	analysis	analysis	NOUN
ftr-400	1248	27	on	on	ADP
ftr-400	1248	28	a	a	DET
ftr-400	1248	29	case	case	NOUN
ftr-400	1248	30	-	-	PUNCT
ftr-400	1248	31	by	by	ADP
ftr-400	1248	32	-	-	PUNCT
ftr-400	1248	33	case	case	NOUN
ftr-400	1248	34	basis	basis	NOUN
ftr-400	1248	35	.	.	PUNCT
ftr-400	1249	1	dailey	dailey	PROPN
ftr-400	1249	2	,	,	PUNCT
ftr-400	1249	3	supra	supra	PROPN
ftr-400	1249	4	note	note	NOUN
ftr-400	1249	5	202	202	NUM
ftr-400	1249	6	,	,	PUNCT
ftr-400	1249	7	at	at	ADP
ftr-400	1249	8	565	565	NUM
ftr-400	1249	9	.	.	PUNCT
ftr-400	1250	1	see	see	VERB
ftr-400	1250	2	also	also	ADV
ftr-400	1250	3	christopher	christopher	PROPN
ftr-400	1250	4	h.	h.	PROPN
ftr-400	1250	5	lunding	lunding	PROPN
ftr-400	1250	6	,	,	PUNCT
ftr-400	1250	7	u.s	u.s	PROPN
ftr-400	1250	8	.	.	PROPN
ftr-400	1250	9	supreme	supreme	PROPN
ftr-400	1250	10	court	court	PROPN
ftr-400	1250	11	finds	find	VERB
ftr-400	1250	12	new	new	PROPN
ftr-400	1250	13	york	york	PROPN
ftr-400	1250	14	�	�	PROPN
ftr-400	1250	15	s	s	PART
ftr-400	1250	16	resident	resident	NOUN
ftr-400	1250	17	-	-	PUNCT
ftr-400	1250	18	only	only	ADV
ftr-400	1250	19	alimony	alimony	NOUN
ftr-400	1250	20	deduction	deduction	NOUN
ftr-400	1250	21	unconstitutional	unconstitutional	ADJ
ftr-400	1250	22	,	,	PUNCT
ftr-400	1250	23	8	8	NUM
ftr-400	1250	24	j.	j.	PROPN
ftr-400	1250	25	multistate	multistate	PROPN
ftr-400	1250	26	tax	tax	PROPN
ftr-400	1250	27	�	�	PROPN
ftr-400	1250	28	n	n	ADV
ftr-400	1250	29	52	52	NUM
ftr-400	1250	30	(	(	PUNCT
ftr-400	1250	31	1998	1998	NUM
ftr-400	1250	32	)	)	PUNCT
ftr-400	1250	33	;	;	PUNCT
ftr-400	1251	1	phiels	phiel	NOUN
ftr-400	1251	2	,	,	PUNCT
ftr-400	1251	3	supra	supra	PROPN
ftr-400	1251	4	note	note	NOUN
ftr-400	1251	5	274	274	NUM
ftr-400	1251	6	.	.	PUNCT
ftr-400	1252	1	states	state	NOUN
ftr-400	1252	2	in	in	ADP
ftr-400	1252	3	the	the	DET
ftr-400	1252	4	exercise	exercise	NOUN
ftr-400	1252	5	of	of	ADP
ftr-400	1252	6	their	their	PRON
ftr-400	1252	7	indispensable	indispensable	ADJ
ftr-400	1252	8	power	power	NOUN
ftr-400	1252	9	of	of	ADP
ftr-400	1252	10	taxation.	taxation.	PROPN
ftr-400	1252	11	�	�	PROPN
ftr-400	1252	12	278	278	PROPN
ftr-400	1252	13	professor	professor	NOUN
ftr-400	1252	14	kirk	kirk	PROPN
ftr-400	1252	15	stark	stark	PROPN
ftr-400	1252	16	has	have	AUX
ftr-400	1252	17	described	describe	VERB
ftr-400	1252	18	the	the	DET
ftr-400	1252	19	whole	whole	ADJ
ftr-400	1252	20	field	field	NOUN
ftr-400	1252	21	as	as	ADP
ftr-400	1252	22	having	have	VERB
ftr-400	1252	23	�	�	PRON
ftr-400	1252	24	a	a	DET
ftr-400	1252	25	sort	sort	NOUN
ftr-400	1252	26	of	of	ADP
ftr-400	1252	27	wild	wild	ADJ
ftr-400	1252	28	west	west	ADJ
ftr-400	1252	29	quality	quality	NOUN
ftr-400	1252	30	to	to	ADP
ftr-400	1252	31	it.	it.	PROPN
ftr-400	1252	32	�	�	PROPN
ftr-400	1252	33	279	279	NUM
ftr-400	1252	34	although	although	SCONJ
ftr-400	1252	35	the	the	DET
ftr-400	1252	36	complete	complete	ADJ
ftr-400	1252	37	auto	auto	NOUN
ftr-400	1252	38	decision	decision	NOUN
ftr-400	1252	39	has	have	AUX
ftr-400	1252	40	generally	generally	ADV
ftr-400	1252	41	received	receive	VERB
ftr-400	1252	42	favorable	favorable	ADJ
ftr-400	1252	43	comments	comment	NOUN
ftr-400	1252	44	from	from	ADP
ftr-400	1252	45	scholars,280	scholars,280	PROPN
ftr-400	1252	46	there	there	PRON
ftr-400	1252	47	are	be	VERB
ftr-400	1252	48	doubts	doubt	NOUN
ftr-400	1252	49	about	about	ADP
ftr-400	1252	50	the	the	DET
ftr-400	1252	51	ability	ability	NOUN
ftr-400	1252	52	of	of	ADP
ftr-400	1252	53	judges	judge	NOUN
ftr-400	1252	54	to	to	PART
ftr-400	1252	55	undertake	undertake	VERB
ftr-400	1252	56	the	the	DET
ftr-400	1252	57	complex	complex	ADJ
ftr-400	1252	58	inquiries	inquiry	NOUN
ftr-400	1252	59	seemingly	seemingly	ADV
ftr-400	1252	60	compelled	compel	VERB
ftr-400	1252	61	by	by	ADP
ftr-400	1252	62	the	the	DET
ftr-400	1252	63	case.281	case.281	PROPN
ftr-400	1252	64	some	some	DET
ftr-400	1252	65	scholars	scholar	NOUN
ftr-400	1252	66	believe	believe	VERB
ftr-400	1252	67	that	that	SCONJ
ftr-400	1252	68	the	the	DET
ftr-400	1252	69	test	test	NOUN
ftr-400	1252	70	is	be	AUX
ftr-400	1252	71	more	more	ADV
ftr-400	1252	72	complicated	complicated	ADJ
ftr-400	1252	73	than	than	ADP
ftr-400	1252	74	necessary	necessary	ADJ
ftr-400	1252	75	�	�	NOUN
ftr-400	1252	76	primarily	primarily	ADV
ftr-400	1252	77	because	because	SCONJ
ftr-400	1252	78	several	several	ADJ
ftr-400	1252	79	of	of	ADP
ftr-400	1252	80	its	its	PRON
ftr-400	1252	81	parts	part	NOUN
ftr-400	1252	82	are	be	AUX
ftr-400	1252	83	functionally	functionally	ADV
ftr-400	1252	84	redundant.	redundant.	ADJ
ftr-400	1252	85	�	�	NOUN
ftr-400	1252	86	282	282	NUM
ftr-400	1252	87	there	there	PRON
ftr-400	1252	88	is	be	VERB
ftr-400	1252	89	also	also	ADV
ftr-400	1252	90	the	the	DET
ftr-400	1252	91	fear	fear	NOUN
ftr-400	1252	92	that	that	SCONJ
ftr-400	1252	93	the	the	DET
ftr-400	1252	94	supreme	supreme	PROPN
ftr-400	1252	95	court	court	PROPN
ftr-400	1252	96	will	will	AUX
ftr-400	1252	97	apply	apply	VERB
ftr-400	1252	98	the	the	DET
ftr-400	1252	99	complete	complete	ADJ
ftr-400	1252	100	auto	auto	NOUN
ftr-400	1252	101	test	test	NOUN
ftr-400	1252	102	as	as	ADV
ftr-400	1252	103	mechanically	mechanically	ADV
ftr-400	1252	104	as	as	SCONJ
ftr-400	1252	105	it	it	PRON
ftr-400	1252	106	applied	apply	VERB
ftr-400	1252	107	the	the	DET
ftr-400	1252	108	formal	formal	ADJ
ftr-400	1252	109	rule	rule	NOUN
ftr-400	1252	110	.	.	PUNCT
ftr-400	1253	1	283	283	NUM
ftr-400	1253	2	with	with	ADP
ftr-400	1253	3	respect	respect	NOUN
ftr-400	1253	4	to	to	ADP
ftr-400	1253	5	the	the	DET
ftr-400	1253	6	privileges	privilege	NOUN
ftr-400	1253	7	and	and	CCONJ
ftr-400	1253	8	immunities	immunity	NOUN
ftr-400	1253	9	clause	clause	NOUN
ftr-400	1253	10	,	,	PUNCT
ftr-400	1253	11	the	the	DET
ftr-400	1253	12	supreme	supreme	PROPN
ftr-400	1253	13	court	court	PROPN
ftr-400	1253	14	has	have	AUX
ftr-400	1253	15	consistently	consistently	ADV
ftr-400	1253	16	refused	refuse	VERB
ftr-400	1253	17	to	to	PART
ftr-400	1253	18	develop	develop	VERB
ftr-400	1253	19	bright	bright	ADJ
ftr-400	1253	20	-	-	PUNCT
ftr-400	1253	21	line	line	NOUN
ftr-400	1253	22	rules	rule	NOUN
ftr-400	1253	23	,	,	PUNCT
ftr-400	1253	24	preferring	prefer	VERB
ftr-400	1253	25	instead	instead	ADV
ftr-400	1253	26	to	to	PART
ftr-400	1253	27	analyze	analyze	VERB
ftr-400	1253	28	each	each	DET
ftr-400	1253	29	case	case	NOUN
ftr-400	1253	30	on	on	ADP
ftr-400	1253	31	an	an	DET
ftr-400	1253	32	ad	ad	X
ftr-400	1253	33	hoc	hoc	X
ftr-400	1253	34	factual	factual	ADJ
ftr-400	1253	35	basis.284	basis.284	NOUN
ftr-400	1253	36	in	in	ADP
ftr-400	1253	37	tracing	trace	VERB
ftr-400	1253	38	the	the	DET
ftr-400	1253	39	evolution	evolution	NOUN
ftr-400	1253	40	of	of	ADP
ftr-400	1253	41	equal	equal	ADJ
ftr-400	1253	42	protection	protection	NOUN
ftr-400	1253	43	in	in	ADP
ftr-400	1253	44	cases	case	NOUN
ftr-400	1253	45	involving	involve	VERB
ftr-400	1253	46	the	the	DET
ftr-400	1253	47	taxation	taxation	NOUN
ftr-400	1253	48	of	of	ADP
ftr-400	1253	49	nonresident	nonresident	ADJ
ftr-400	1253	50	corporations	corporation	NOUN
ftr-400	1253	51	,	,	PUNCT
ftr-400	1253	52	92	92	NUM
ftr-400	1253	53	florida	florida	PROPN
ftr-400	1253	54	tax	tax	NOUN
ftr-400	1253	55	review	review	NOUN
ftr-400	1254	1	[	[	X
ftr-400	1254	2	vol.7:2	vol.7:2	NOUN
ftr-400	1254	3	285	285	NUM
ftr-400	1254	4	.	.	PUNCT
ftr-400	1255	1	zinn	zinn	PROPN
ftr-400	1255	2	&	&	CCONJ
ftr-400	1255	3	reed	reed	PROPN
ftr-400	1255	4	,	,	PUNCT
ftr-400	1255	5	supra	supra	PROPN
ftr-400	1255	6	note	note	PROPN
ftr-400	1255	7	235	235	NUM
ftr-400	1255	8	,	,	PUNCT
ftr-400	1255	9	at	at	ADP
ftr-400	1255	10	92	92	NUM
ftr-400	1255	11	.	.	PUNCT
ftr-400	1256	1	286	286	NUM
ftr-400	1256	2	.	.	PUNCT
ftr-400	1257	1	see	see	VERB
ftr-400	1257	2	pomp	pomp	NOUN
ftr-400	1257	3	&	&	CCONJ
ftr-400	1257	4	oldman	oldman	PROPN
ftr-400	1257	5	,	,	PUNCT
ftr-400	1257	6	supra	supra	PROPN
ftr-400	1257	7	note	note	PROPN
ftr-400	1257	8	184	184	NUM
ftr-400	1257	9	,	,	PUNCT
ftr-400	1257	10	at	at	ADP
ftr-400	1257	11	2	2	NUM
ftr-400	1257	12	-	-	SYM
ftr-400	1257	13	35	35	NUM
ftr-400	1257	14	.	.	PUNCT
ftr-400	1258	1	287	287	NUM
ftr-400	1258	2	.	.	PUNCT
ftr-400	1259	1	eec	eec	PROPN
ftr-400	1259	2	treaty	treaty	PROPN
ftr-400	1259	3	,	,	PUNCT
ftr-400	1259	4	supra	supra	PROPN
ftr-400	1259	5	note	note	PROPN
ftr-400	1259	6	4	4	NUM
ftr-400	1259	7	,	,	PUNCT
ftr-400	1259	8	art	art	NOUN
ftr-400	1259	9	.	.	PUNCT
ftr-400	1260	1	2	2	NUM
ftr-400	1260	2	.	.	X
ftr-400	1260	3	288	288	NUM
ftr-400	1260	4	.	.	PUNCT
ftr-400	1261	1	eec	eec	PROPN
ftr-400	1261	2	treaty	treaty	PROPN
ftr-400	1261	3	,	,	PUNCT
ftr-400	1261	4	supra	supra	PROPN
ftr-400	1261	5	note	note	PROPN
ftr-400	1261	6	4	4	NUM
ftr-400	1261	7	,	,	PUNCT
ftr-400	1261	8	art	art	NOUN
ftr-400	1261	9	.	.	PUNCT
ftr-400	1262	1	3(c	3(c	NUM
ftr-400	1262	2	)	)	PUNCT
ftr-400	1262	3	(	(	PUNCT
ftr-400	1262	4	now	now	ADV
ftr-400	1262	5	art	art	NOUN
ftr-400	1262	6	.	.	PUNCT
ftr-400	1263	1	3(1)(c	3(1)(c	NUM
ftr-400	1263	2	)	)	PUNCT
ftr-400	1263	3	)	)	PUNCT
ftr-400	1263	4	.	.	PUNCT
ftr-400	1264	1	289	289	NUM
ftr-400	1264	2	.	.	PUNCT
ftr-400	1265	1	see	see	VERB
ftr-400	1265	2	paul	paul	PROPN
ftr-400	1265	3	farmer	farmer	PROPN
ftr-400	1265	4	&	&	CCONJ
ftr-400	1265	5	richard	richard	PROPN
ftr-400	1265	6	lyal	lyal	PROPN
ftr-400	1265	7	,	,	PUNCT
ftr-400	1265	8	ec	ec	PROPN
ftr-400	1265	9	tax	tax	NOUN
ftr-400	1265	10	law	law	NOUN
ftr-400	1265	11	310	310	NUM
ftr-400	1265	12	(	(	PUNCT
ftr-400	1265	13	1994	1994	NUM
ftr-400	1265	14	)	)	PUNCT
ftr-400	1265	15	;	;	PUNCT
ftr-400	1265	16	see	see	VERB
ftr-400	1265	17	also	also	ADV
ftr-400	1265	18	eileen	eileen	PROPN
ftr-400	1265	19	o	o	PROPN
ftr-400	1265	20	�	�	PROPN
ftr-400	1265	21	grady	grady	PROPN
ftr-400	1265	22	,	,	PUNCT
ftr-400	1265	23	world	world	NOUN
ftr-400	1265	24	tax	tax	NOUN
ftr-400	1265	25	conference	conference	NOUN
ftr-400	1265	26	comes	come	VERB
ftr-400	1265	27	to	to	ADP
ftr-400	1265	28	london	london	PROPN
ftr-400	1265	29	,	,	PUNCT
ftr-400	1265	30	26	26	NUM
ftr-400	1265	31	tax	tax	NOUN
ftr-400	1265	32	notes	note	NOUN
ftr-400	1265	33	int	int	PROPN
ftr-400	1265	34	�	�	PROPN
ftr-400	1265	35	l	l	NOUN
ftr-400	1265	36	1058	1058	NUM
ftr-400	1265	37	(	(	PUNCT
ftr-400	1265	38	2002	2002	NUM
ftr-400	1265	39	)	)	PUNCT
ftr-400	1265	40	.	.	PUNCT
ftr-400	1266	1	290	290	NUM
ftr-400	1266	2	.	.	PUNCT
ftr-400	1267	1	ec	ec	PROPN
ftr-400	1267	2	treaty	treaty	PROPN
ftr-400	1267	3	,	,	PUNCT
ftr-400	1267	4	supra	supra	PROPN
ftr-400	1267	5	note	note	PROPN
ftr-400	1267	6	15	15	NUM
ftr-400	1267	7	,	,	PUNCT
ftr-400	1267	8	art	art	NOUN
ftr-400	1267	9	.	.	PUNCT
ftr-400	1268	1	12	12	NUM
ftr-400	1268	2	.	.	X
ftr-400	1268	3	291	291	NUM
ftr-400	1268	4	.	.	PUNCT
ftr-400	1269	1	ec	ec	PROPN
ftr-400	1269	2	treaty	treaty	PROPN
ftr-400	1269	3	,	,	PUNCT
ftr-400	1269	4	supra	supra	PROPN
ftr-400	1269	5	note	note	PROPN
ftr-400	1269	6	15	15	NUM
ftr-400	1269	7	,	,	PUNCT
ftr-400	1269	8	arts	art	NOUN
ftr-400	1269	9	.	.	PUNCT
ftr-400	1270	1	28	28	NUM
ftr-400	1270	2	,	,	PUNCT
ftr-400	1270	3	29	29	NUM
ftr-400	1270	4	.	.	X
ftr-400	1271	1	292	292	NUM
ftr-400	1271	2	.	.	PUNCT
ftr-400	1272	1	ec	ec	PROPN
ftr-400	1272	2	treaty	treaty	PROPN
ftr-400	1272	3	,	,	PUNCT
ftr-400	1272	4	supra	supra	PROPN
ftr-400	1272	5	note	note	PROPN
ftr-400	1272	6	15	15	NUM
ftr-400	1272	7	,	,	PUNCT
ftr-400	1272	8	art	art	NOUN
ftr-400	1272	9	.	.	PUNCT
ftr-400	1273	1	39	39	NUM
ftr-400	1273	2	.	.	X
ftr-400	1274	1	293	293	NUM
ftr-400	1274	2	.	.	PUNCT
ftr-400	1275	1	ec	ec	PROPN
ftr-400	1275	2	treaty	treaty	PROPN
ftr-400	1275	3	,	,	PUNCT
ftr-400	1275	4	supra	supra	PROPN
ftr-400	1275	5	note	note	PROPN
ftr-400	1275	6	15	15	NUM
ftr-400	1275	7	,	,	PUNCT
ftr-400	1275	8	art	art	NOUN
ftr-400	1275	9	.	.	PUNCT
ftr-400	1276	1	49	49	NUM
ftr-400	1276	2	.	.	PUNCT
ftr-400	1277	1	294	294	NUM
ftr-400	1277	2	.	.	PUNCT
ftr-400	1278	1	ec	ec	PROPN
ftr-400	1278	2	treaty	treaty	PROPN
ftr-400	1278	3	,	,	PUNCT
ftr-400	1278	4	supra	supra	PROPN
ftr-400	1278	5	note	note	PROPN
ftr-400	1278	6	15	15	NUM
ftr-400	1278	7	,	,	PUNCT
ftr-400	1278	8	art	art	NOUN
ftr-400	1278	9	.	.	PUNCT
ftr-400	1279	1	56	56	NUM
ftr-400	1279	2	.	.	NOUN
ftr-400	1279	3	295	295	NUM
ftr-400	1279	4	.	.	PUNCT
ftr-400	1280	1	terra	terra	NOUN
ftr-400	1280	2	&	&	CCONJ
ftr-400	1280	3	wattel	wattel	PROPN
ftr-400	1280	4	,	,	PUNCT
ftr-400	1280	5	supra	supra	PROPN
ftr-400	1280	6	note	note	NOUN
ftr-400	1280	7	51	51	NUM
ftr-400	1280	8	,	,	PUNCT
ftr-400	1280	9	at	at	ADP
ftr-400	1280	10	23	23	NUM
ftr-400	1280	11	.	.	PUNCT
ftr-400	1281	1	the	the	DET
ftr-400	1281	2	only	only	ADJ
ftr-400	1281	3	situations	situation	NOUN
ftr-400	1281	4	where	where	SCONJ
ftr-400	1281	5	article	article	NOUN
ftr-400	1281	6	12	12	NUM
ftr-400	1281	7	has	have	AUX
ftr-400	1281	8	been	be	AUX
ftr-400	1281	9	applied	apply	VERB
ftr-400	1281	10	independently	independently	ADV
ftr-400	1281	11	are	be	AUX
ftr-400	1281	12	those	those	PRON
ftr-400	1281	13	in	in	ADP
ftr-400	1281	14	which	which	PRON
ftr-400	1281	15	there	there	PRON
ftr-400	1281	16	is	be	VERB
ftr-400	1281	17	no	no	DET
ftr-400	1281	18	specific	specific	ADJ
ftr-400	1281	19	prohibition	prohibition	NOUN
ftr-400	1281	20	of	of	ADP
ftr-400	1281	21	discrimination	discrimination	NOUN
ftr-400	1281	22	in	in	ADP
ftr-400	1281	23	the	the	DET
ftr-400	1281	24	ec	ec	PROPN
ftr-400	1281	25	treaty	treaty	NOUN
ftr-400	1281	26	.	.	PUNCT
ftr-400	1282	1	i	i	PRON
ftr-400	1282	2	d.	d.	PROPN
ftr-400	1282	3	(	(	PUNCT
ftr-400	1282	4	citing	cite	VERB
ftr-400	1282	5	case	case	NOUN
ftr-400	1282	6	305/87	305/87	NUM
ftr-400	1282	7	,	,	PUNCT
ftr-400	1282	8	comm	comm	NOUN
ftr-400	1282	9	�	�	PROPN
ftr-400	1282	10	n	n	PART
ftr-400	1282	11	v.	v.	ADP
ftr-400	1282	12	hellenic	hellenic	PROPN
ftr-400	1282	13	republic	republic	PROPN
ftr-400	1282	14	,	,	PUNCT
ftr-400	1282	15	1989	1989	NUM
ftr-400	1282	16	e.c.r	e.c.r	X
ftr-400	1282	17	.	.	PUNCT
ftr-400	1282	18	1461	1461	NUM
ftr-400	1282	19	;	;	PUNCT
ftr-400	1282	20	case	case	NOUN
ftr-400	1282	21	c-1/93	c-1/93	PROPN
ftr-400	1282	22	,	,	PUNCT
ftr-400	1282	23	halliburton	halliburton	PROPN
ftr-400	1282	24	services	services	PROPN
ftr-400	1282	25	bv	bv	PROPN
ftr-400	1282	26	v.	v.	PROPN
ftr-400	1282	27	staatssecretaris	staatssecretaris	PROPN
ftr-400	1282	28	van	van	PROPN
ftr-400	1282	29	financiën	financiën	PROPN
ftr-400	1282	30	,	,	PUNCT
ftr-400	1282	31	1994	1994	NUM
ftr-400	1282	32	e.c.r	e.c.r	X
ftr-400	1282	33	.	.	PUNCT
ftr-400	1283	1	i-1137	i-1137	NOUN
ftr-400	1283	2	;	;	PUNCT
ftr-400	1283	3	case	case	NOUN
ftr-400	1283	4	c-311/97	c-311/97	ADJ
ftr-400	1283	5	,	,	PUNCT
ftr-400	1283	6	royal	royal	ADJ
ftr-400	1283	7	bank	bank	PROPN
ftr-400	1283	8	of	of	ADP
ftr-400	1283	9	scotland	scotland	PROPN
ftr-400	1283	10	plc	plc	PROPN
ftr-400	1283	11	v.	v.	PROPN
ftr-400	1283	12	elliniko	elliniko	PROPN
ftr-400	1283	13	dimosio	dimosio	PROPN
ftr-400	1283	14	(	(	PUNCT
ftr-400	1283	15	greek	greek	NOUN
ftr-400	1283	16	state	state	NOUN
ftr-400	1283	17	)	)	PUNCT
ftr-400	1283	18	,	,	PUNCT
ftr-400	1283	19	1999	1999	NUM
ftr-400	1283	20	e.c.r	e.c.r	X
ftr-400	1283	21	.	.	PUNCT
ftr-400	1284	1	i-2651	i-2651	NOUN
ftr-400	1284	2	)	)	PUNCT
ftr-400	1284	3	.	.	PUNCT
ftr-400	1285	1	296	296	NUM
ftr-400	1285	2	.	.	PUNCT
ftr-400	1285	3	case	case	NOUN
ftr-400	1285	4	26/62	26/62	NUM
ftr-400	1285	5	,	,	PUNCT
ftr-400	1285	6	nv	nv	PROPN
ftr-400	1285	7	algemene	algemene	PROPN
ftr-400	1285	8	transport	transport	NOUN
ftr-400	1285	9	en	en	ADP
ftr-400	1285	10	expedite	expedite	ADJ
ftr-400	1285	11	onderneming	onderneme	VERB
ftr-400	1285	12	van	van	PROPN
ftr-400	1285	13	gend	gend	NOUN
ftr-400	1285	14	&	&	CCONJ
ftr-400	1285	15	loos	loos	PROPN
ftr-400	1285	16	v.	v.	PROPN
ftr-400	1285	17	nederlandse	nederlandse	PROPN
ftr-400	1285	18	administratie	administratie	PROPN
ftr-400	1285	19	der	der	PROPN
ftr-400	1285	20	belastingen	belastingen	PROPN
ftr-400	1285	21	,	,	PUNCT
ftr-400	1285	22	1963	1963	NUM
ftr-400	1285	23	e.c.r	e.c.r	ADJ
ftr-400	1285	24	.	.	PUNCT
ftr-400	1285	25	1	1	NUM
ftr-400	1285	26	,	,	PUNCT
ftr-400	1285	27	¶	¶	NOUN
ftr-400	1285	28	12	12	NUM
ftr-400	1285	29	.	.	PUNCT
ftr-400	1286	1	commentators	commentator	NOUN
ftr-400	1286	2	have	have	AUX
ftr-400	1286	3	noted	note	VERB
ftr-400	1286	4	that	that	SCONJ
ftr-400	1286	5	the	the	DET
ftr-400	1286	6	court	court	NOUN
ftr-400	1286	7	has	have	AUX
ftr-400	1286	8	vacillated	vacillate	VERB
ftr-400	1286	9	between	between	ADP
ftr-400	1286	10	�	�	PROPN
ftr-400	1286	11	rigorous	rigorous	ADJ
ftr-400	1286	12	and	and	CCONJ
ftr-400	1286	13	virtually	virtually	ADV
ftr-400	1286	14	nonexistent	nonexistent	ADJ
ftr-400	1286	15	review.	review.	ADJ
ftr-400	1286	16	�	�	PROPN
ftr-400	1286	17	285	285	NUM
ftr-400	1286	18	scholars	scholar	NOUN
ftr-400	1286	19	have	have	AUX
ftr-400	1286	20	also	also	ADV
ftr-400	1286	21	noted	note	VERB
ftr-400	1286	22	that	that	SCONJ
ftr-400	1286	23	an	an	DET
ftr-400	1286	24	inherent	inherent	ADJ
ftr-400	1286	25	weakness	weakness	NOUN
ftr-400	1286	26	in	in	ADP
ftr-400	1286	27	equal	equal	ADJ
ftr-400	1286	28	protection	protection	NOUN
ftr-400	1286	29	analysis	analysis	NOUN
ftr-400	1286	30	is	be	AUX
ftr-400	1286	31	choosing	choose	VERB
ftr-400	1286	32	the	the	DET
ftr-400	1286	33	proper	proper	ADJ
ftr-400	1286	34	level	level	NOUN
ftr-400	1286	35	of	of	ADP
ftr-400	1286	36	generality	generality	NOUN
ftr-400	1286	37	to	to	ADP
ftr-400	1286	38	examine.286	examine.286	ADJ
ftr-400	1286	39	b.	b.	PROPN
ftr-400	1286	40	judicial	judicial	ADJ
ftr-400	1286	41	limitations	limitation	NOUN
ftr-400	1286	42	on	on	ADP
ftr-400	1286	43	member	member	NOUN
ftr-400	1286	44	state	state	NOUN
ftr-400	1286	45	tax	tax	NOUN
ftr-400	1286	46	sovereignty	sovereignty	NOUN
ftr-400	1286	47	in	in	ADP
ftr-400	1286	48	the	the	DET
ftr-400	1286	49	european	european	PROPN
ftr-400	1286	50	union	union	PROPN
ftr-400	1286	51	the	the	DET
ftr-400	1286	52	objective	objective	NOUN
ftr-400	1286	53	of	of	ADP
ftr-400	1286	54	the	the	DET
ftr-400	1286	55	treaty	treaty	NOUN
ftr-400	1286	56	of	of	ADP
ftr-400	1286	57	rome	rome	PROPN
ftr-400	1286	58	was	be	AUX
ftr-400	1286	59	to	to	PART
ftr-400	1286	60	create	create	VERB
ftr-400	1286	61	a	a	DET
ftr-400	1286	62	single	single	ADJ
ftr-400	1286	63	common	common	ADJ
ftr-400	1286	64	market	market	NOUN
ftr-400	1286	65	that	that	PRON
ftr-400	1286	66	would	would	AUX
ftr-400	1286	67	increase	increase	VERB
ftr-400	1286	68	the	the	DET
ftr-400	1286	69	volume	volume	NOUN
ftr-400	1286	70	and	and	CCONJ
ftr-400	1286	71	gain	gain	NOUN
ftr-400	1286	72	from	from	ADP
ftr-400	1286	73	trade	trade	NOUN
ftr-400	1286	74	between	between	ADP
ftr-400	1286	75	the	the	DET
ftr-400	1286	76	member	member	NOUN
ftr-400	1286	77	states.287	states.287	NOUN
ftr-400	1286	78	to	to	PART
ftr-400	1286	79	create	create	VERB
ftr-400	1286	80	such	such	DET
ftr-400	1286	81	a	a	DET
ftr-400	1286	82	market	market	NOUN
ftr-400	1286	83	,	,	PUNCT
ftr-400	1286	84	the	the	DET
ftr-400	1286	85	eec	eec	PROPN
ftr-400	1286	86	treaty	treaty	NOUN
ftr-400	1286	87	contemplated	contemplate	VERB
ftr-400	1286	88	the	the	DET
ftr-400	1286	89	removal	removal	NOUN
ftr-400	1286	90	of	of	ADP
ftr-400	1286	91	obstacles	obstacle	NOUN
ftr-400	1286	92	to	to	ADP
ftr-400	1286	93	the	the	DET
ftr-400	1286	94	free	free	ADJ
ftr-400	1286	95	movement	movement	NOUN
ftr-400	1286	96	of	of	ADP
ftr-400	1286	97	goods	good	NOUN
ftr-400	1286	98	,	,	PUNCT
ftr-400	1286	99	persons	person	NOUN
ftr-400	1286	100	,	,	PUNCT
ftr-400	1286	101	services	service	NOUN
ftr-400	1286	102	,	,	PUNCT
ftr-400	1286	103	and	and	CCONJ
ftr-400	1286	104	capital	capital	NOUN
ftr-400	1286	105	between	between	ADP
ftr-400	1286	106	the	the	DET
ftr-400	1286	107	member	member	NOUN
ftr-400	1286	108	states.288	states.288	NOUN
ftr-400	1286	109	primarily	primarily	ADV
ftr-400	1286	110	,	,	PUNCT
ftr-400	1286	111	the	the	DET
ftr-400	1286	112	removal	removal	NOUN
ftr-400	1286	113	of	of	ADP
ftr-400	1286	114	obstacles	obstacle	NOUN
ftr-400	1286	115	to	to	ADP
ftr-400	1286	116	free	free	ADJ
ftr-400	1286	117	movement	movement	NOUN
ftr-400	1286	118	is	be	AUX
ftr-400	1286	119	based	base	VERB
ftr-400	1286	120	on	on	ADP
ftr-400	1286	121	the	the	DET
ftr-400	1286	122	principle	principle	NOUN
ftr-400	1286	123	of	of	ADP
ftr-400	1286	124	equal	equal	ADJ
ftr-400	1286	125	treatment	treatment	NOUN
ftr-400	1286	126	similar	similar	ADJ
ftr-400	1286	127	to	to	ADP
ftr-400	1286	128	the	the	DET
ftr-400	1286	129	equal	equal	ADJ
ftr-400	1286	130	protection	protection	NOUN
ftr-400	1286	131	clause	clause	NOUN
ftr-400	1286	132	of	of	ADP
ftr-400	1286	133	the	the	DET
ftr-400	1286	134	u.s	u.s	PROPN
ftr-400	1286	135	.	.	PROPN
ftr-400	1286	136	constitution	constitution	PROPN
ftr-400	1286	137	.	.	PUNCT
ftr-400	1287	1	this	this	DET
ftr-400	1287	2	principle	principle	NOUN
ftr-400	1287	3	is	be	AUX
ftr-400	1287	4	enshrined	enshrine	VERB
ftr-400	1287	5	in	in	ADP
ftr-400	1287	6	the	the	DET
ftr-400	1287	7	general	general	ADJ
ftr-400	1287	8	prohibition	prohibition	NOUN
ftr-400	1287	9	of	of	ADP
ftr-400	1287	10	discrimination	discrimination	NOUN
ftr-400	1287	11	on	on	ADP
ftr-400	1287	12	the	the	DET
ftr-400	1287	13	grounds	ground	NOUN
ftr-400	1287	14	of	of	ADP
ftr-400	1287	15	nationality	nationality	NOUN
ftr-400	1287	16	found	find	VERB
ftr-400	1287	17	in	in	ADP
ftr-400	1287	18	article	article	NOUN
ftr-400	1287	19	12	12	NUM
ftr-400	1287	20	of	of	ADP
ftr-400	1287	21	the	the	DET
ftr-400	1287	22	ec	ec	PROPN
ftr-400	1287	23	treaty.289	treaty.289	ADJ
ftr-400	1287	24	article	article	NOUN
ftr-400	1287	25	12	12	NUM
ftr-400	1287	26	provides	provide	VERB
ftr-400	1287	27	:	:	PUNCT
ftr-400	1287	28	�	�	NOUN
ftr-400	1287	29	within	within	ADP
ftr-400	1287	30	the	the	DET
ftr-400	1287	31	scope	scope	NOUN
ftr-400	1287	32	of	of	ADP
ftr-400	1287	33	application	application	NOUN
ftr-400	1287	34	of	of	ADP
ftr-400	1287	35	this	this	DET
ftr-400	1287	36	treaty	treaty	NOUN
ftr-400	1287	37	,	,	PUNCT
ftr-400	1287	38	and	and	CCONJ
ftr-400	1287	39	without	without	ADP
ftr-400	1287	40	prejudice	prejudice	NOUN
ftr-400	1287	41	to	to	ADP
ftr-400	1287	42	any	any	DET
ftr-400	1287	43	special	special	ADJ
ftr-400	1287	44	provisions	provision	NOUN
ftr-400	1287	45	contained	contain	VERB
ftr-400	1287	46	therein	therein	ADV
ftr-400	1287	47	,	,	PUNCT
ftr-400	1287	48	any	any	DET
ftr-400	1287	49	discrimination	discrimination	NOUN
ftr-400	1287	50	on	on	ADP
ftr-400	1287	51	grounds	ground	NOUN
ftr-400	1287	52	of	of	ADP
ftr-400	1287	53	nationality	nationality	NOUN
ftr-400	1287	54	shall	shall	AUX
ftr-400	1287	55	be	be	AUX
ftr-400	1287	56	prohibited.	prohibited.	VERB
ftr-400	1287	57	�	�	PROPN
ftr-400	1287	58	290	290	NUM
ftr-400	1287	59	however	however	ADV
ftr-400	1287	60	,	,	PUNCT
ftr-400	1287	61	because	because	SCONJ
ftr-400	1287	62	of	of	ADP
ftr-400	1287	63	the	the	DET
ftr-400	1287	64	�	�	PROPN
ftr-400	1287	65	special	special	ADJ
ftr-400	1287	66	provisions	provision	NOUN
ftr-400	1287	67	�	�	NOUN
ftr-400	1287	68	governing	govern	VERB
ftr-400	1287	69	the	the	DET
ftr-400	1287	70	free	free	ADJ
ftr-400	1287	71	movement	movement	NOUN
ftr-400	1287	72	of	of	ADP
ftr-400	1287	73	goods,291	goods,291	PROPN
ftr-400	1287	74	workers,292	workers,292	ADP
ftr-400	1287	75	services,293	services,293	NOUN
ftr-400	1287	76	and	and	CCONJ
ftr-400	1287	77	capital,294	capital,294	NOUN
ftr-400	1287	78	article	article	NOUN
ftr-400	1287	79	12	12	NUM
ftr-400	1287	80	has	have	AUX
ftr-400	1287	81	rarely	rarely	ADV
ftr-400	1287	82	been	be	AUX
ftr-400	1287	83	applied	apply	VERB
ftr-400	1287	84	independently.295	independently.295	ADJ
ftr-400	1287	85	instead	instead	ADV
ftr-400	1287	86	,	,	PUNCT
ftr-400	1287	87	the	the	DET
ftr-400	1287	88	ecj	ecj	NOUN
ftr-400	1287	89	has	have	AUX
ftr-400	1287	90	interpreted	interpret	VERB
ftr-400	1287	91	the	the	DET
ftr-400	1287	92	�	�	PROPN
ftr-400	1287	93	four	four	NUM
ftr-400	1287	94	freedoms	freedom	VERB
ftr-400	1287	95	�	�	PROPN
ftr-400	1287	96	as	as	ADP
ftr-400	1287	97	having	have	VERB
ftr-400	1287	98	direct	direct	ADJ
ftr-400	1287	99	applicability,296	applicability,296	NOUN
ftr-400	1287	100	meaning	mean	VERB
ftr-400	1287	101	that	that	SCONJ
ftr-400	1287	102	economic	economic	ADJ
ftr-400	1287	103	operators	operator	NOUN
ftr-400	1287	104	can	can	AUX
ftr-400	1287	105	invoke	invoke	VERB
ftr-400	1287	106	these	these	DET
ftr-400	1287	107	rights	right	NOUN
ftr-400	1287	108	before	before	ADP
ftr-400	1287	109	national	national	ADJ
ftr-400	1287	110	courts	court	NOUN
ftr-400	1287	111	and	and	CCONJ
ftr-400	1287	112	challenge	challenge	VERB
ftr-400	1287	113	the	the	DET
ftr-400	1287	114	2005	2005	NUM
ftr-400	1287	115	]	]	PUNCT
ftr-400	1287	116	tax	tax	NOUN
ftr-400	1287	117	discrimination	discrimination	NOUN
ftr-400	1287	118	93	93	NUM
ftr-400	1287	119	297	297	NUM
ftr-400	1287	120	.	.	PUNCT
ftr-400	1288	1	van	van	PROPN
ftr-400	1288	2	thiel	thiel	PROPN
ftr-400	1288	3	,	,	PUNCT
ftr-400	1288	4	supra	supra	PROPN
ftr-400	1288	5	note	note	PROPN
ftr-400	1288	6	20	20	NUM
ftr-400	1288	7	,	,	PUNCT
ftr-400	1288	8	at	at	ADP
ftr-400	1288	9	5	5	NUM
ftr-400	1288	10	;	;	PUNCT
ftr-400	1288	11	see	see	VERB
ftr-400	1288	12	also	also	ADV
ftr-400	1288	13	terra	terra	VERB
ftr-400	1288	14	&	&	CCONJ
ftr-400	1288	15	wattel	wattel	NOUN
ftr-400	1288	16	,	,	PUNCT
ftr-400	1288	17	supra	supra	PROPN
ftr-400	1288	18	note	note	NOUN
ftr-400	1288	19	51	51	NUM
ftr-400	1288	20	,	,	PUNCT
ftr-400	1288	21	at	at	ADP
ftr-400	1288	22	30	30	NUM
ftr-400	1288	23	.	.	PUNCT
ftr-400	1288	24	298	298	NUM
ftr-400	1288	25	.	.	PUNCT
ftr-400	1289	1	van	van	PROPN
ftr-400	1289	2	thiel	thiel	PROPN
ftr-400	1289	3	,	,	PUNCT
ftr-400	1289	4	free	free	ADJ
ftr-400	1289	5	movement	movement	NOUN
ftr-400	1289	6	of	of	ADP
ftr-400	1289	7	persons	person	NOUN
ftr-400	1289	8	,	,	PUNCT
ftr-400	1289	9	supra	supra	PROPN
ftr-400	1289	10	note	note	NOUN
ftr-400	1289	11	10	10	NUM
ftr-400	1289	12	,	,	PUNCT
ftr-400	1289	13	at	at	ADP
ftr-400	1289	14	22	22	NUM
ftr-400	1289	15	.	.	PUNCT
ftr-400	1290	1	professor	professor	NOUN
ftr-400	1290	2	van	van	PROPN
ftr-400	1290	3	thiel	thiel	PROPN
ftr-400	1290	4	concludes	conclude	VERB
ftr-400	1290	5	that	that	SCONJ
ftr-400	1290	6	�	�	NOUN
ftr-400	1290	7	there	there	PRON
ftr-400	1290	8	is	be	VERB
ftr-400	1290	9	no	no	DET
ftr-400	1290	10	convincing	convincing	ADJ
ftr-400	1290	11	theoretical	theoretical	ADJ
ftr-400	1290	12	or	or	CCONJ
ftr-400	1290	13	jurisprudence	jurisprudence	NOUN
ftr-400	1290	14	-	-	PUNCT
ftr-400	1290	15	based	base	VERB
ftr-400	1290	16	argument	argument	NOUN
ftr-400	1290	17	to	to	PART
ftr-400	1290	18	support	support	VERB
ftr-400	1290	19	either	either	CCONJ
ftr-400	1290	20	the	the	DET
ftr-400	1290	21	strict	strict	ADJ
ftr-400	1290	22	or	or	CCONJ
ftr-400	1290	23	the	the	DET
ftr-400	1290	24	moderate	moderate	ADJ
ftr-400	1290	25	sovereignty	sovereignty	NOUN
ftr-400	1290	26	exception	exception	NOUN
ftr-400	1290	27	�	�	PROPN
ftr-400	1290	28	for	for	ADP
ftr-400	1290	29	the	the	DET
ftr-400	1290	30	income	income	NOUN
ftr-400	1290	31	tax	tax	NOUN
ftr-400	1290	32	laws	law	NOUN
ftr-400	1290	33	and	and	CCONJ
ftr-400	1290	34	treaties	treaty	NOUN
ftr-400	1290	35	of	of	ADP
ftr-400	1290	36	the	the	DET
ftr-400	1290	37	member	member	NOUN
ftr-400	1290	38	states	state	NOUN
ftr-400	1290	39	.	.	PUNCT
ftr-400	1291	1	i	i	PRON
ftr-400	1291	2	d.	d.	PROPN
ftr-400	1291	3	he	he	PRON
ftr-400	1291	4	points	point	VERB
ftr-400	1291	5	out	out	ADP
ftr-400	1291	6	that	that	SCONJ
ftr-400	1291	7	the	the	DET
ftr-400	1291	8	court	court	NOUN
ftr-400	1291	9	has	have	AUX
ftr-400	1291	10	rejected	reject	VERB
ftr-400	1291	11	the	the	DET
ftr-400	1291	12	strict	strict	ADJ
ftr-400	1291	13	sovereignty	sovereignty	NOUN
ftr-400	1291	14	exception	exception	NOUN
ftr-400	1291	15	in	in	ADP
ftr-400	1291	16	its	its	PRON
ftr-400	1291	17	income	income	NOUN
ftr-400	1291	18	tax	tax	NOUN
ftr-400	1291	19	case	case	NOUN
ftr-400	1291	20	law	law	NOUN
ftr-400	1291	21	either	either	CCONJ
ftr-400	1291	22	implicitly	implicitly	ADV
ftr-400	1291	23	or	or	CCONJ
ftr-400	1291	24	explicitly	explicitly	ADV
ftr-400	1291	25	.	.	PUNCT
ftr-400	1292	1	i	i	PRON
ftr-400	1292	2	d.	d.	PROPN
ftr-400	1292	3	at	at	ADP
ftr-400	1292	4	23	23	NUM
ftr-400	1292	5	-	-	SYM
ftr-400	1292	6	24	24	NUM
ftr-400	1292	7	.	.	PUNCT
ftr-400	1292	8	299	299	NUM
ftr-400	1292	9	.	.	PUNCT
ftr-400	1293	1	i	i	PRON
ftr-400	1293	2	d.	d.	PROPN
ftr-400	1293	3	at	at	ADP
ftr-400	1293	4	21	21	NUM
ftr-400	1293	5	.	.	PUNCT
ftr-400	1294	1	300	300	NUM
ftr-400	1294	2	.	.	PUNCT
ftr-400	1295	1	deloitte	deloitte	PROPN
ftr-400	1295	2	eu	eu	PROPN
ftr-400	1295	3	tax	tax	PROPN
ftr-400	1295	4	group	group	NOUN
ftr-400	1295	5	,	,	PUNCT
ftr-400	1295	6	deloitte	deloitte	PROPN
ftr-400	1295	7	&	&	CCONJ
ftr-400	1295	8	touche	touche	PROPN
ftr-400	1295	9	,	,	PUNCT
ftr-400	1295	10	llp	llp	PROPN
ftr-400	1295	11	,	,	PUNCT
ftr-400	1295	12	study	study	NOUN
ftr-400	1295	13	on	on	ADP
ftr-400	1295	14	analysis	analysis	NOUN
ftr-400	1295	15	of	of	ADP
ftr-400	1295	16	potential	potential	ADJ
ftr-400	1295	17	competition	competition	NOUN
ftr-400	1295	18	and	and	CCONJ
ftr-400	1295	19	discrimination	discrimination	NOUN
ftr-400	1295	20	issues	issue	NOUN
ftr-400	1295	21	relating	relate	VERB
ftr-400	1295	22	to	to	ADP
ftr-400	1295	23	a	a	DET
ftr-400	1295	24	pilot	pilot	NOUN
ftr-400	1295	25	project	project	NOUN
ftr-400	1295	26	for	for	ADP
ftr-400	1295	27	an	an	DET
ftr-400	1295	28	eu	eu	PROPN
ftr-400	1295	29	tax	tax	NOUN
ftr-400	1295	30	consolidation	consolidation	NOUN
ftr-400	1295	31	scheme	scheme	NOUN
ftr-400	1295	32	for	for	ADP
ftr-400	1295	33	the	the	DET
ftr-400	1295	34	european	european	PROPN
ftr-400	1295	35	company	company	PROPN
ftr-400	1295	36	statute	statute	PROPN
ftr-400	1295	37	(	(	PUNCT
ftr-400	1295	38	societas	societas	PROPN
ftr-400	1295	39	europaea	europaea	PROPN
ftr-400	1295	40	)	)	PUNCT
ftr-400	1295	41	13	13	NUM
ftr-400	1295	42	n.	n.	NOUN
ftr-400	1295	43	36	36	NUM
ftr-400	1295	44	,	,	PUNCT
ftr-400	1295	45	at	at	ADP
ftr-400	1295	46	http://europa.eu.int/comm/taxation_customs/resources/documents/report	http://europa.eu.int/comm/taxation_customs/resources/documents/report	NOUN
ftr-400	1295	47	_	_	PRON
ftr-400	1295	48	deloitte.pdf	deloitte.pdf	X
ftr-400	1296	1	[	[	X
ftr-400	1296	2	hereinafter	hereinafter	NOUN
ftr-400	1296	3	deloitte	deloitte	PROPN
ftr-400	1296	4	eu	eu	PROPN
ftr-400	1296	5	study	study	PROPN
ftr-400	1296	6	]	]	PUNCT
ftr-400	1296	7	.	.	PUNCT
ftr-400	1297	1	301	301	NUM
ftr-400	1297	2	.	.	PUNCT
ftr-400	1298	1	van	van	PROPN
ftr-400	1298	2	thiel	thiel	PROPN
ftr-400	1298	3	,	,	PUNCT
ftr-400	1298	4	free	free	ADJ
ftr-400	1298	5	movement	movement	NOUN
ftr-400	1298	6	of	of	ADP
ftr-400	1298	7	persons	person	NOUN
ftr-400	1298	8	,	,	PUNCT
ftr-400	1298	9	supra	supra	PROPN
ftr-400	1298	10	note	note	NOUN
ftr-400	1298	11	10	10	NUM
ftr-400	1298	12	,	,	PUNCT
ftr-400	1298	13	at	at	ADP
ftr-400	1298	14	19	19	NUM
ftr-400	1298	15	.	.	NOUN
ftr-400	1298	16	302	302	NUM
ftr-400	1298	17	.	.	PUNCT
ftr-400	1299	1	the	the	DET
ftr-400	1299	2	commission	commission	NOUN
ftr-400	1299	3	may	may	AUX
ftr-400	1299	4	bring	bring	VERB
ftr-400	1299	5	an	an	DET
ftr-400	1299	6	action	action	NOUN
ftr-400	1299	7	against	against	ADP
ftr-400	1299	8	a	a	DET
ftr-400	1299	9	member	member	NOUN
ftr-400	1299	10	state	state	NOUN
ftr-400	1299	11	for	for	ADP
ftr-400	1299	12	failing	fail	VERB
ftr-400	1299	13	to	to	PART
ftr-400	1299	14	fulfill	fulfill	VERB
ftr-400	1299	15	its	its	PRON
ftr-400	1299	16	obligations	obligation	NOUN
ftr-400	1299	17	under	under	ADP
ftr-400	1299	18	the	the	DET
ftr-400	1299	19	treaty	treaty	NOUN
ftr-400	1299	20	.	.	PUNCT
ftr-400	1300	1	ec	ec	PROPN
ftr-400	1300	2	treaty	treaty	PROPN
ftr-400	1300	3	,	,	PUNCT
ftr-400	1300	4	supra	supra	PROPN
ftr-400	1300	5	note	note	PROPN
ftr-400	1300	6	15	15	NUM
ftr-400	1300	7	,	,	PUNCT
ftr-400	1300	8	art	art	NOUN
ftr-400	1300	9	.	.	PUNCT
ftr-400	1301	1	226	226	NUM
ftr-400	1301	2	.	.	PUNCT
ftr-400	1302	1	see	see	VERB
ftr-400	1302	2	also	also	ADV
ftr-400	1302	3	supra	supra	PROPN
ftr-400	1302	4	notes	note	NOUN
ftr-400	1302	5	41	41	NUM
ftr-400	1302	6	and	and	CCONJ
ftr-400	1302	7	159	159	NUM
ftr-400	1302	8	and	and	CCONJ
ftr-400	1302	9	accompanying	accompany	VERB
ftr-400	1302	10	text	text	NOUN
ftr-400	1302	11	.	.	PUNCT
ftr-400	1303	1	303	303	X
ftr-400	1303	2	.	.	PUNCT
ftr-400	1304	1	case	case	NOUN
ftr-400	1304	2	18/84	18/84	NUM
ftr-400	1304	3	,	,	PUNCT
ftr-400	1304	4	comm	comm	NOUN
ftr-400	1304	5	�	�	PROPN
ftr-400	1304	6	n	n	PART
ftr-400	1304	7	v.	v.	ADP
ftr-400	1304	8	french	french	ADJ
ftr-400	1304	9	republic	republic	NOUN
ftr-400	1304	10	,	,	PUNCT
ftr-400	1304	11	1985	1985	NUM
ftr-400	1304	12	e.c.r	e.c.r	X
ftr-400	1304	13	.	.	PUNCT
ftr-400	1305	1	i-1339	i-1339	PROPN
ftr-400	1306	1	[	[	X
ftr-400	1306	2	hereinafter	hereinafter	NOUN
ftr-400	1306	3	newspaper	newspaper	NOUN
ftr-400	1306	4	publishers	publisher	NOUN
ftr-400	1306	5	case	case	NOUN
ftr-400	1306	6	]	]	X
ftr-400	1306	7	(	(	PUNCT
ftr-400	1306	8	holding	hold	VERB
ftr-400	1306	9	that	that	SCONJ
ftr-400	1306	10	a	a	DET
ftr-400	1306	11	french	french	ADJ
ftr-400	1306	12	tax	tax	NOUN
ftr-400	1306	13	law	law	NOUN
ftr-400	1306	14	that	that	PRON
ftr-400	1306	15	denied	deny	VERB
ftr-400	1306	16	certain	certain	ADJ
ftr-400	1306	17	tax	tax	NOUN
ftr-400	1306	18	benefits	benefit	NOUN
ftr-400	1306	19	to	to	ADP
ftr-400	1306	20	newspaper	newspaper	NOUN
ftr-400	1306	21	publishers	publisher	NOUN
ftr-400	1306	22	for	for	ADP
ftr-400	1306	23	publications	publication	NOUN
ftr-400	1306	24	printed	print	VERB
ftr-400	1306	25	in	in	ADP
ftr-400	1306	26	other	other	ADJ
ftr-400	1306	27	member	member	NOUN
ftr-400	1306	28	states	state	NOUN
ftr-400	1306	29	violated	violate	VERB
ftr-400	1306	30	article	article	NOUN
ftr-400	1306	31	30	30	NUM
ftr-400	1306	32	of	of	ADP
ftr-400	1306	33	the	the	DET
ftr-400	1306	34	eec	eec	PROPN
ftr-400	1306	35	treaty	treaty	NOUN
ftr-400	1306	36	)	)	PUNCT
ftr-400	1306	37	.	.	PUNCT
ftr-400	1307	1	304	304	NUM
ftr-400	1307	2	.	.	PUNCT
ftr-400	1308	1	van	van	PROPN
ftr-400	1308	2	thiel	thiel	PROPN
ftr-400	1308	3	,	,	PUNCT
ftr-400	1308	4	free	free	ADJ
ftr-400	1308	5	movement	movement	NOUN
ftr-400	1308	6	of	of	ADP
ftr-400	1308	7	persons	person	NOUN
ftr-400	1308	8	,	,	PUNCT
ftr-400	1308	9	supra	supra	PROPN
ftr-400	1308	10	note	note	NOUN
ftr-400	1308	11	10	10	NUM
ftr-400	1308	12	,	,	PUNCT
ftr-400	1308	13	at	at	ADP
ftr-400	1308	14	20	20	NUM
ftr-400	1308	15	.	.	PUNCT
ftr-400	1309	1	see	see	VERB
ftr-400	1309	2	also	also	ADV
ftr-400	1309	3	stein	stein	PROPN
ftr-400	1309	4	,	,	PUNCT
ftr-400	1309	5	supra	supra	PROPN
ftr-400	1309	6	note	note	PROPN
ftr-400	1309	7	1	1	NUM
ftr-400	1309	8	,	,	PUNCT
ftr-400	1309	9	at	at	ADP
ftr-400	1309	10	901	901	NUM
ftr-400	1309	11	.	.	PUNCT
ftr-400	1310	1	�	�	PROPN
ftr-400	1310	2	from	from	ADP
ftr-400	1310	3	its	its	PRON
ftr-400	1310	4	inception	inception	NOUN
ftr-400	1310	5	,	,	PUNCT
ftr-400	1310	6	the	the	DET
ftr-400	1310	7	court	court	NOUN
ftr-400	1310	8	of	of	ADP
ftr-400	1310	9	justice	justice	NOUN
ftr-400	1310	10	has	have	AUX
ftr-400	1310	11	construed	construe	VERB
ftr-400	1310	12	the	the	DET
ftr-400	1310	13	european	european	PROPN
ftr-400	1310	14	economic	economic	PROPN
ftr-400	1310	15	community	community	NOUN
ftr-400	1310	16	treaty	treaty	NOUN
ftr-400	1310	17	in	in	ADP
ftr-400	1310	18	a	a	DET
ftr-400	1310	19	constitutional	constitutional	ADJ
ftr-400	1310	20	mode	mode	NOUN
ftr-400	1310	21	rather	rather	ADV
ftr-400	1310	22	than	than	ADP
ftr-400	1310	23	employing	employ	VERB
ftr-400	1310	24	the	the	DET
ftr-400	1310	25	international	international	ADJ
ftr-400	1310	26	law	law	NOUN
ftr-400	1310	27	methodology	methodology	NOUN
ftr-400	1310	28	of	of	ADP
ftr-400	1310	29	treaty	treaty	NOUN
ftr-400	1310	30	interpretation	interpretation	NOUN
ftr-400	1310	31	.	.	PUNCT
ftr-400	1311	1	�	�	PROPN
ftr-400	1312	1	i	i	PRON
ftr-400	1312	2	d.	d.	PROPN
ftr-400	1312	3	validity	validity	NOUN
ftr-400	1312	4	of	of	ADP
ftr-400	1312	5	domestic	domestic	ADJ
ftr-400	1312	6	legislation.297	legislation.297	NOUN
ftr-400	1312	7	thus	thus	ADV
ftr-400	1312	8	,	,	PUNCT
ftr-400	1312	9	it	it	PRON
ftr-400	1312	10	is	be	AUX
ftr-400	1312	11	now	now	ADV
ftr-400	1312	12	clear	clear	ADJ
ftr-400	1312	13	that	that	SCONJ
ftr-400	1312	14	treaty	treaty	NOUN
ftr-400	1312	15	provisions	provision	NOUN
ftr-400	1312	16	,	,	PUNCT
ftr-400	1312	17	because	because	SCONJ
ftr-400	1312	18	they	they	PRON
ftr-400	1312	19	have	have	AUX
ftr-400	1312	20	been	be	AUX
ftr-400	1312	21	adopted	adopt	VERB
ftr-400	1312	22	by	by	ADP
ftr-400	1312	23	the	the	DET
ftr-400	1312	24	member	member	NOUN
ftr-400	1312	25	states	state	NOUN
ftr-400	1312	26	as	as	ADP
ftr-400	1312	27	part	part	NOUN
ftr-400	1312	28	of	of	ADP
ftr-400	1312	29	their	their	PRON
ftr-400	1312	30	basic	basic	ADJ
ftr-400	1312	31	constitutional	constitutional	ADJ
ftr-400	1312	32	charter	charter	NOUN
ftr-400	1312	33	,	,	PUNCT
ftr-400	1312	34	take	take	VERB
ftr-400	1312	35	precedence	precedence	NOUN
ftr-400	1312	36	over	over	ADP
ftr-400	1312	37	all	all	DET
ftr-400	1312	38	forms	form	NOUN
ftr-400	1312	39	of	of	ADP
ftr-400	1312	40	domestic	domestic	ADJ
ftr-400	1312	41	law	law	NOUN
ftr-400	1312	42	,	,	PUNCT
ftr-400	1312	43	including	include	VERB
ftr-400	1312	44	tax	tax	NOUN
ftr-400	1312	45	law.298	law.298	NOUN
ftr-400	1312	46	this	this	PRON
ftr-400	1312	47	distinguishes	distinguish	VERB
ftr-400	1312	48	the	the	DET
ftr-400	1312	49	ec	ec	PROPN
ftr-400	1312	50	treaty	treaty	NOUN
ftr-400	1312	51	from	from	ADP
ftr-400	1312	52	international	international	ADJ
ftr-400	1312	53	treaties	treaty	NOUN
ftr-400	1312	54	such	such	ADJ
ftr-400	1312	55	as	as	ADP
ftr-400	1312	56	nafta	nafta	PROPN
ftr-400	1312	57	and	and	CCONJ
ftr-400	1312	58	gats	gat	NOUN
ftr-400	1312	59	,	,	PUNCT
ftr-400	1312	60	where	where	SCONJ
ftr-400	1312	61	income	income	NOUN
ftr-400	1312	62	taxation	taxation	NOUN
ftr-400	1312	63	has	have	AUX
ftr-400	1312	64	been	be	AUX
ftr-400	1312	65	excluded	exclude	VERB
ftr-400	1312	66	from	from	ADP
ftr-400	1312	67	their	their	PRON
ftr-400	1312	68	coverage.299	coverage.299	NOUN
ftr-400	1312	69	although	although	SCONJ
ftr-400	1312	70	,	,	PUNCT
ftr-400	1312	71	in	in	ADP
ftr-400	1312	72	the	the	DET
ftr-400	1312	73	absence	absence	NOUN
ftr-400	1312	74	of	of	ADP
ftr-400	1312	75	harmonization	harmonization	NOUN
ftr-400	1312	76	,	,	PUNCT
ftr-400	1312	77	competence	competence	NOUN
ftr-400	1312	78	for	for	ADP
ftr-400	1312	79	direct	direct	ADJ
ftr-400	1312	80	taxation	taxation	NOUN
ftr-400	1312	81	falls	fall	VERB
ftr-400	1312	82	to	to	ADP
ftr-400	1312	83	the	the	DET
ftr-400	1312	84	member	member	NOUN
ftr-400	1312	85	states	state	NOUN
ftr-400	1312	86	,	,	PUNCT
ftr-400	1312	87	well	well	ADV
ftr-400	1312	88	-	-	PUNCT
ftr-400	1312	89	established	establish	VERB
ftr-400	1312	90	case	case	NOUN
ftr-400	1312	91	law	law	NOUN
ftr-400	1312	92	holds	hold	VERB
ftr-400	1312	93	these	these	DET
ftr-400	1312	94	treaty	treaty	NOUN
ftr-400	1312	95	provisions	provision	NOUN
ftr-400	1312	96	applicable	applicable	ADJ
ftr-400	1312	97	in	in	ADP
ftr-400	1312	98	the	the	DET
ftr-400	1312	99	field	field	NOUN
ftr-400	1312	100	of	of	ADP
ftr-400	1312	101	direct	direct	ADJ
ftr-400	1312	102	taxation.300	taxation.300	PROPN
ftr-400	1312	103	member	member	NOUN
ftr-400	1312	104	states	state	NOUN
ftr-400	1312	105	must	must	AUX
ftr-400	1312	106	apply	apply	VERB
ftr-400	1312	107	community	community	NOUN
ftr-400	1312	108	law	law	NOUN
ftr-400	1312	109	and	and	CCONJ
ftr-400	1312	110	refrain	refrain	VERB
ftr-400	1312	111	from	from	ADP
ftr-400	1312	112	applying	apply	VERB
ftr-400	1312	113	those	those	DET
ftr-400	1312	114	provisions	provision	NOUN
ftr-400	1312	115	of	of	ADP
ftr-400	1312	116	their	their	PRON
ftr-400	1312	117	national	national	ADJ
ftr-400	1312	118	law	law	NOUN
ftr-400	1312	119	that	that	PRON
ftr-400	1312	120	are	be	AUX
ftr-400	1312	121	incompatible	incompatible	ADJ
ftr-400	1312	122	with	with	ADP
ftr-400	1312	123	the	the	DET
ftr-400	1312	124	ec	ec	PROPN
ftr-400	1312	125	treaty.301	treaty.301	PRON
ftr-400	1312	126	the	the	DET
ftr-400	1312	127	commission	commission	NOUN
ftr-400	1312	128	began	begin	VERB
ftr-400	1312	129	challenging	challenge	VERB
ftr-400	1312	130	member	member	NOUN
ftr-400	1312	131	states	state	NOUN
ftr-400	1312	132	�	�	PROPN
ftr-400	1312	133	tax	tax	NOUN
ftr-400	1312	134	laws	law	NOUN
ftr-400	1312	135	by	by	ADP
ftr-400	1312	136	instituting	institute	VERB
ftr-400	1312	137	infringement	infringement	NOUN
ftr-400	1312	138	proceedings	proceeding	NOUN
ftr-400	1312	139	pursuant	pursuant	VERB
ftr-400	1312	140	to	to	ADP
ftr-400	1312	141	article	article	NOUN
ftr-400	1312	142	226,302	226,302	NUM
ftr-400	1312	143	starting	start	VERB
ftr-400	1312	144	with	with	ADP
ftr-400	1312	145	the	the	DET
ftr-400	1312	146	newspaper	newspaper	NOUN
ftr-400	1312	147	publishers	publisher	NOUN
ftr-400	1312	148	case	case	NOUN
ftr-400	1312	149	of	of	ADP
ftr-400	1312	150	1985.303	1985.303	NUM
ftr-400	1312	151	it	it	PRON
ftr-400	1312	152	was	be	AUX
ftr-400	1312	153	only	only	ADV
ftr-400	1312	154	a	a	DET
ftr-400	1312	155	matter	matter	NOUN
ftr-400	1312	156	of	of	ADP
ftr-400	1312	157	time	time	NOUN
ftr-400	1312	158	before	before	SCONJ
ftr-400	1312	159	private	private	ADJ
ftr-400	1312	160	parties	party	NOUN
ftr-400	1312	161	decided	decide	VERB
ftr-400	1312	162	to	to	PART
ftr-400	1312	163	test	test	VERB
ftr-400	1312	164	the	the	DET
ftr-400	1312	165	compatibility	compatibility	NOUN
ftr-400	1312	166	of	of	ADP
ftr-400	1312	167	national	national	ADJ
ftr-400	1312	168	income	income	NOUN
ftr-400	1312	169	tax	tax	NOUN
ftr-400	1312	170	provisions	provision	NOUN
ftr-400	1312	171	against	against	ADP
ftr-400	1312	172	their	their	PRON
ftr-400	1312	173	�	�	PROPN
ftr-400	1312	174	constitutional	constitutional	ADJ
ftr-400	1312	175	rights.	rights.	NOUN
ftr-400	1312	176	�	�	PROPN
ftr-400	1312	177	304	304	NUM
ftr-400	1312	178	the	the	DET
ftr-400	1312	179	first	first	ADJ
ftr-400	1312	180	case	case	NOUN
ftr-400	1312	181	regarding	regard	VERB
ftr-400	1312	182	the	the	DET
ftr-400	1312	183	individual	individual	ADJ
ftr-400	1312	184	income	income	NOUN
ftr-400	1312	185	tax	tax	NOUN
ftr-400	1312	186	concerned	concern	VERB
ftr-400	1312	187	a	a	DET
ftr-400	1312	188	luxembourg	luxembourg	PROPN
ftr-400	1312	189	law	law	NOUN
ftr-400	1312	190	that	that	PRON
ftr-400	1312	191	denied	deny	VERB
ftr-400	1312	192	any	any	DET
ftr-400	1312	193	94	94	NUM
ftr-400	1312	194	florida	florida	PROPN
ftr-400	1312	195	tax	tax	NOUN
ftr-400	1312	196	review	review	NOUN
ftr-400	1313	1	[	[	X
ftr-400	1313	2	vol.7:2	vol.7:2	NOUN
ftr-400	1313	3	305	305	NUM
ftr-400	1313	4	.	.	PUNCT
ftr-400	1314	1	case	case	NOUN
ftr-400	1314	2	c-175/88	c-175/88	NOUN
ftr-400	1314	3	,	,	PUNCT
ftr-400	1314	4	biehl	biehl	NOUN
ftr-400	1314	5	v.	v.	PROPN
ftr-400	1314	6	admin	admin	PROPN
ftr-400	1314	7	.	.	PUNCT
ftr-400	1315	1	des	des	PROPN
ftr-400	1315	2	contributions	contribution	NOUN
ftr-400	1315	3	du	du	PROPN
ftr-400	1315	4	grand	grand	PROPN
ftr-400	1315	5	-	-	PUNCT
ftr-400	1315	6	duche	duche	PROPN
ftr-400	1315	7	de	de	PROPN
ftr-400	1315	8	luxembourg	luxembourg	PROPN
ftr-400	1315	9	,	,	PUNCT
ftr-400	1315	10	1990	1990	NUM
ftr-400	1315	11	e.c.r	e.c.r	ADJ
ftr-400	1315	12	.	.	PUNCT
ftr-400	1316	1	i-1779	i-1779	NOUN
ftr-400	1316	2	,	,	PUNCT
ftr-400	1316	3	¶	¶	NOUN
ftr-400	1316	4	5	5	NUM
ftr-400	1316	5	.	.	NOUN
ftr-400	1316	6	306	306	NUM
ftr-400	1316	7	.	.	PUNCT
ftr-400	1317	1	i	i	PRON
ftr-400	1317	2	d.	d.	PROPN
ftr-400	1317	3	¶	¶	PROPN
ftr-400	1317	4	3	3	NUM
ftr-400	1317	5	.	.	PROPN
ftr-400	1317	6	307	307	NUM
ftr-400	1317	7	.	.	PUNCT
ftr-400	1318	1	i	i	PRON
ftr-400	1318	2	d.	d.	PROPN
ftr-400	1318	3	¶¶	¶¶	PROPN
ftr-400	1318	4	4	4	NUM
ftr-400	1318	5	-	-	SYM
ftr-400	1318	6	6	6	NUM
ftr-400	1318	7	.	.	NOUN
ftr-400	1318	8	308	308	NUM
ftr-400	1318	9	.	.	PUNCT
ftr-400	1319	1	i	i	PRON
ftr-400	1319	2	d.	d.	PROPN
ftr-400	1319	3	¶	¶	PROPN
ftr-400	1319	4	7	7	NUM
ftr-400	1319	5	.	.	PUNCT
ftr-400	1320	1	the	the	DET
ftr-400	1320	2	ecj	ecj	NOUN
ftr-400	1320	3	held	hold	VERB
ftr-400	1320	4	that	that	SCONJ
ftr-400	1320	5	the	the	DET
ftr-400	1320	6	luxembourg	luxembourg	PROPN
ftr-400	1320	7	law	law	PROPN
ftr-400	1320	8	violated	violate	VERB
ftr-400	1320	9	article	article	NOUN
ftr-400	1320	10	48	48	NUM
ftr-400	1320	11	(	(	PUNCT
ftr-400	1320	12	now	now	ADV
ftr-400	1320	13	art	art	NOUN
ftr-400	1320	14	.	.	PUNCT
ftr-400	1321	1	39	39	NUM
ftr-400	1321	2	)	)	PUNCT
ftr-400	1322	1	with	with	ADP
ftr-400	1322	2	respect	respect	NOUN
ftr-400	1322	3	to	to	ADP
ftr-400	1322	4	the	the	DET
ftr-400	1322	5	free	free	ADJ
ftr-400	1322	6	movement	movement	NOUN
ftr-400	1322	7	of	of	ADP
ftr-400	1322	8	workers	worker	NOUN
ftr-400	1322	9	.	.	PUNCT
ftr-400	1323	1	i	i	PRON
ftr-400	1323	2	d.	d.	PROPN
ftr-400	1323	3	¶	¶	PROPN
ftr-400	1323	4	19	19	NUM
ftr-400	1323	5	.	.	NUM
ftr-400	1323	6	309	309	NUM
ftr-400	1323	7	.	.	PUNCT
ftr-400	1324	1	see	see	VERB
ftr-400	1324	2	,	,	PUNCT
ftr-400	1324	3	e.g.	e.g.	ADV
ftr-400	1324	4	,	,	PUNCT
ftr-400	1324	5	case	case	NOUN
ftr-400	1324	6	c-330/91	c-330/91	PROPN
ftr-400	1324	7	,	,	PUNCT
ftr-400	1324	8	the	the	DET
ftr-400	1324	9	queen	queen	NOUN
ftr-400	1324	10	v.	v.	CCONJ
ftr-400	1324	11	inland	inland	PROPN
ftr-400	1324	12	revenue	revenue	NOUN
ftr-400	1324	13	comm	comm	NOUN
ftr-400	1324	14	�	�	PROPN
ftr-400	1324	15	rs	rs	PROPN
ftr-400	1324	16	,	,	PUNCT
ftr-400	1324	17	ex	ex	X
ftr-400	1324	18	parte	parte	PROPN
ftr-400	1324	19	commerzbank	commerzbank	PROPN
ftr-400	1324	20	ag	ag	PROPN
ftr-400	1324	21	,	,	PUNCT
ftr-400	1324	22	1993	1993	NUM
ftr-400	1324	23	e.c.r	e.c.r	X
ftr-400	1324	24	.	.	PUNCT
ftr-400	1325	1	i-4017	i-4017	PROPN
ftr-400	1325	2	.	.	PROPN
ftr-400	1325	3	310	310	NUM
ftr-400	1325	4	.	.	PUNCT
ftr-400	1325	5	case	case	NOUN
ftr-400	1325	6	c-175/88	c-175/88	NOUN
ftr-400	1325	7	,	,	PUNCT
ftr-400	1325	8	biehl	biehl	NOUN
ftr-400	1325	9	v.	v.	PROPN
ftr-400	1325	10	admin	admin	PROPN
ftr-400	1325	11	.	.	PUNCT
ftr-400	1326	1	des	des	PROPN
ftr-400	1326	2	contributions	contribution	NOUN
ftr-400	1326	3	du	du	PROPN
ftr-400	1326	4	grand	grand	PROPN
ftr-400	1326	5	-	-	PUNCT
ftr-400	1326	6	duche	duche	PROPN
ftr-400	1326	7	de	de	PROPN
ftr-400	1326	8	luxembourg	luxembourg	PROPN
ftr-400	1326	9	,	,	PUNCT
ftr-400	1326	10	1990	1990	NUM
ftr-400	1326	11	e.c.r	e.c.r	ADJ
ftr-400	1326	12	.	.	PUNCT
ftr-400	1327	1	i-1779	i-1779	NOUN
ftr-400	1327	2	,	,	PUNCT
ftr-400	1327	3	¶	¶	PROPN
ftr-400	1327	4	13	13	NUM
ftr-400	1327	5	(	(	PUNCT
ftr-400	1327	6	citing	cite	VERB
ftr-400	1327	7	case	case	NOUN
ftr-400	1327	8	152/73	152/73	NUM
ftr-400	1327	9	,	,	PUNCT
ftr-400	1327	10	sotgiu	sotgiu	NOUN
ftr-400	1327	11	v.	v.	ADP
ftr-400	1327	12	deutsche	deutsche	PROPN
ftr-400	1327	13	bundespost	bundespost	PROPN
ftr-400	1327	14	,	,	PUNCT
ftr-400	1327	15	1974	1974	NUM
ftr-400	1327	16	e.c.r	e.c.r	X
ftr-400	1327	17	.	.	PROPN
ftr-400	1327	18	153	153	NUM
ftr-400	1327	19	,	,	PUNCT
ftr-400	1327	20	¶	¶	PROPN
ftr-400	1327	21	11	11	NUM
ftr-400	1327	22	)	)	PUNCT
ftr-400	1327	23	.	.	PUNCT
ftr-400	1328	1	see	see	VERB
ftr-400	1328	2	also	also	ADV
ftr-400	1328	3	armand	armand	PROPN
ftr-400	1328	4	de	de	PROPN
ftr-400	1328	5	mestral	mestral	PROPN
ftr-400	1328	6	&	&	CCONJ
ftr-400	1328	7	jan	jan	PROPN
ftr-400	1328	8	winter	winter	PROPN
ftr-400	1328	9	,	,	PUNCT
ftr-400	1328	10	mobility	mobility	NOUN
ftr-400	1328	11	rights	right	NOUN
ftr-400	1328	12	in	in	ADP
ftr-400	1328	13	the	the	DET
ftr-400	1328	14	european	european	PROPN
ftr-400	1328	15	union	union	PROPN
ftr-400	1328	16	and	and	CCONJ
ftr-400	1328	17	canada	canada	PROPN
ftr-400	1328	18	,	,	PUNCT
ftr-400	1328	19	46	46	NUM
ftr-400	1328	20	mcgill	mcgill	PROPN
ftr-400	1328	21	l.	l.	PROPN
ftr-400	1328	22	j.	j.	PROPN
ftr-400	1328	23	979	979	NUM
ftr-400	1328	24	,	,	PUNCT
ftr-400	1328	25	999	999	NUM
ftr-400	1328	26	(	(	PUNCT
ftr-400	1328	27	2001	2001	NUM
ftr-400	1328	28	)	)	PUNCT
ftr-400	1328	29	(	(	PUNCT
ftr-400	1328	30	citing	cite	VERB
ftr-400	1328	31	case	case	NOUN
ftr-400	1328	32	15/69	15/69	NUM
ftr-400	1328	33	,	,	PUNCT
ftr-400	1328	34	wurttembergische	wurttembergische	PROPN
ftr-400	1328	35	milchverwertung	milchverwertung	PROPN
ftr-400	1328	36	-	-	PUNCT
ftr-400	1328	37	sudmilch	sudmilch	NOUN
ftr-400	1328	38	-	-	PUNCT
ftr-400	1328	39	ag	ag	PROPN
ftr-400	1328	40	v.	v.	CCONJ
ftr-400	1328	41	ugliola	ugliola	PROPN
ftr-400	1328	42	,	,	PUNCT
ftr-400	1328	43	1969	1969	NUM
ftr-400	1328	44	e.c.r	e.c.r	X
ftr-400	1328	45	.	.	PUNCT
ftr-400	1328	46	363	363	NUM
ftr-400	1328	47	)	)	PUNCT
ftr-400	1328	48	.	.	PUNCT
ftr-400	1329	1	311	311	NUM
ftr-400	1329	2	.	.	PUNCT
ftr-400	1329	3	case	case	NOUN
ftr-400	1329	4	152/73	152/73	NUM
ftr-400	1329	5	,	,	PUNCT
ftr-400	1329	6	sotgiu	sotgiu	NOUN
ftr-400	1329	7	v.	v.	ADP
ftr-400	1329	8	deutsche	deutsche	PROPN
ftr-400	1329	9	bundespost	bundespost	PROPN
ftr-400	1329	10	,	,	PUNCT
ftr-400	1329	11	1974	1974	NUM
ftr-400	1329	12	e.c.r	e.c.r	X
ftr-400	1329	13	.	.	PROPN
ftr-400	1329	14	153	153	NUM
ftr-400	1329	15	,	,	PUNCT
ftr-400	1329	16	¶	¶	NOUN
ftr-400	1329	17	11	11	NUM
ftr-400	1329	18	.	.	PUNCT
ftr-400	1330	1	312	312	NUM
ftr-400	1330	2	.	.	PUNCT
ftr-400	1331	1	paul	paul	PROPN
ftr-400	1331	2	farmer	farmer	PROPN
ftr-400	1331	3	,	,	PUNCT
ftr-400	1331	4	the	the	DET
ftr-400	1331	5	court	court	NOUN
ftr-400	1331	6	�	�	NOUN
ftr-400	1331	7	s	s	PART
ftr-400	1331	8	case	case	NOUN
ftr-400	1331	9	law	law	NOUN
ftr-400	1331	10	on	on	ADP
ftr-400	1331	11	taxation	taxation	NOUN
ftr-400	1331	12	:	:	PUNCT
ftr-400	1331	13	a	a	DET
ftr-400	1331	14	castle	castle	NOUN
ftr-400	1331	15	built	build	VERB
ftr-400	1331	16	on	on	ADP
ftr-400	1331	17	shifting	shift	VERB
ftr-400	1331	18	sands	sand	NOUN
ftr-400	1331	19	?	?	PUNCT
ftr-400	1331	20	,	,	PUNCT
ftr-400	1331	21	12	12	NUM
ftr-400	1331	22	ec	ec	PROPN
ftr-400	1331	23	tax	tax	NOUN
ftr-400	1331	24	rev	rev	PROPN
ftr-400	1331	25	.	.	PROPN
ftr-400	1331	26	75	75	NUM
ftr-400	1331	27	,	,	PUNCT
ftr-400	1331	28	76	76	NUM
ftr-400	1331	29	(	(	PUNCT
ftr-400	1331	30	2003	2003	NUM
ftr-400	1331	31	)	)	PUNCT
ftr-400	1331	32	.	.	PUNCT
ftr-400	1332	1	313	313	NUM
ftr-400	1332	2	.	.	PUNCT
ftr-400	1333	1	i	i	PRON
ftr-400	1333	2	d.	d.	PROPN
ftr-400	1333	3	see	see	VERB
ftr-400	1333	4	,	,	PUNCT
ftr-400	1333	5	e.g.	e.g.	ADV
ftr-400	1333	6	,	,	PUNCT
ftr-400	1333	7	case	case	NOUN
ftr-400	1333	8	c-237/94	c-237/94	PROPN
ftr-400	1333	9	,	,	PUNCT
ftr-400	1333	10	o	o	NOUN
ftr-400	1333	11	�	�	PROPN
ftr-400	1333	12	flynn	flynn	PROPN
ftr-400	1333	13	v.	v.	PROPN
ftr-400	1333	14	adjudication	adjudication	NOUN
ftr-400	1333	15	officer	officer	NOUN
ftr-400	1333	16	,	,	PUNCT
ftr-400	1333	17	1996	1996	NUM
ftr-400	1333	18	e.c.r	e.c.r	X
ftr-400	1333	19	.	.	PUNCT
ftr-400	1334	1	i-2617	i-2617	PROPN
ftr-400	1334	2	.	.	PROPN
ftr-400	1334	3	314	314	NUM
ftr-400	1334	4	.	.	PUNCT
ftr-400	1334	5	�	�	PROPN
ftr-400	1334	6	although	although	ADV
ftr-400	1334	7	,	,	PUNCT
ftr-400	1334	8	as	as	SCONJ
ftr-400	1334	9	community	community	NOUN
ftr-400	1334	10	law	law	NOUN
ftr-400	1334	11	stands	stand	VERB
ftr-400	1334	12	at	at	ADP
ftr-400	1334	13	present	present	ADJ
ftr-400	1334	14	,	,	PUNCT
ftr-400	1334	15	direct	direct	ADJ
ftr-400	1334	16	taxation	taxation	NOUN
ftr-400	1334	17	does	do	AUX
ftr-400	1334	18	not	not	PART
ftr-400	1334	19	as	as	ADV
ftr-400	1334	20	such	such	ADJ
ftr-400	1334	21	fall	fall	NOUN
ftr-400	1334	22	within	within	ADP
ftr-400	1334	23	the	the	DET
ftr-400	1334	24	purview	purview	NOUN
ftr-400	1334	25	of	of	ADP
ftr-400	1334	26	the	the	DET
ftr-400	1334	27	community	community	NOUN
ftr-400	1334	28	,	,	PUNCT
ftr-400	1334	29	the	the	DET
ftr-400	1334	30	powers	power	NOUN
ftr-400	1334	31	retained	retain	VERB
ftr-400	1334	32	by	by	ADP
ftr-400	1334	33	the	the	DET
ftr-400	1334	34	member	member	NOUN
ftr-400	1334	35	states	state	NOUN
ftr-400	1334	36	must	must	AUX
ftr-400	1334	37	nevertheless	nevertheless	ADV
ftr-400	1334	38	be	be	AUX
ftr-400	1334	39	exercised	exercise	VERB
ftr-400	1334	40	consistently	consistently	ADV
ftr-400	1334	41	with	with	ADP
ftr-400	1334	42	community	community	NOUN
ftr-400	1334	43	law	law	NOUN
ftr-400	1334	44	.	.	PUNCT
ftr-400	1334	45	.	.	PUNCT
ftr-400	1334	46	.	.	PUNCT
ftr-400	1335	1	.	.	PUNCT
ftr-400	1336	1	�	�	PROPN
ftr-400	1336	2	case	case	NOUN
ftr-400	1336	3	c279/93	c279/93	PROPN
ftr-400	1336	4	,	,	PUNCT
ftr-400	1336	5	finanzamt	finanzamt	VERB
ftr-400	1336	6	köln	köln	NOUN
ftr-400	1336	7	-	-	PUNCT
ftr-400	1336	8	altstadt	altstadt	PROPN
ftr-400	1336	9	v.	v.	PROPN
ftr-400	1336	10	schumacker	schumacker	PROPN
ftr-400	1336	11	,	,	PUNCT
ftr-400	1336	12	1995	1995	NUM
ftr-400	1336	13	e.c.r	e.c.r	PROPN
ftr-400	1336	14	.	.	PUNCT
ftr-400	1337	1	i-225	i-225	ADV
ftr-400	1337	2	,	,	PUNCT
ftr-400	1337	3	¶	¶	PROPN
ftr-400	1337	4	21	21	NUM
ftr-400	1337	5	(	(	PUNCT
ftr-400	1337	6	citing	cite	VERB
ftr-400	1337	7	case	case	NOUN
ftr-400	1337	8	c-246/89	c-246/89	PROPN
ftr-400	1337	9	,	,	PUNCT
ftr-400	1337	10	comm	comm	NOUN
ftr-400	1337	11	�	�	PROPN
ftr-400	1337	12	n	n	PROPN
ftr-400	1337	13	v.	v.	ADP
ftr-400	1337	14	united	united	PROPN
ftr-400	1337	15	kingdom	kingdom	PROPN
ftr-400	1337	16	,	,	PUNCT
ftr-400	1337	17	1991	1991	NUM
ftr-400	1337	18	e.c.r	e.c.r	NOUN
ftr-400	1337	19	.	.	PUNCT
ftr-400	1338	1	i-4585	i-4585	ADP
ftr-400	1338	2	,	,	PUNCT
ftr-400	1338	3	¶	¶	NOUN
ftr-400	1338	4	12	12	NUM
ftr-400	1338	5	)	)	PUNCT
ftr-400	1338	6	.	.	PUNCT
ftr-400	1339	1	see	see	AUX
ftr-400	1339	2	also	also	ADV
ftr-400	1339	3	case	case	VERB
ftr-400	1339	4	c80/94	c80/94	PROPN
ftr-400	1339	5	,	,	PUNCT
ftr-400	1339	6	wielockx	wielockx	PROPN
ftr-400	1339	7	v.	v.	PROPN
ftr-400	1339	8	inspecteur	inspecteur	PROPN
ftr-400	1339	9	der	der	PROPN
ftr-400	1339	10	directe	directe	PROPN
ftr-400	1339	11	belastingen	belastingen	PROPN
ftr-400	1339	12	,	,	PUNCT
ftr-400	1339	13	1995	1995	NUM
ftr-400	1339	14	e.c.r	e.c.r	X
ftr-400	1339	15	.	.	PUNCT
ftr-400	1340	1	i-2493	i-2493	PROPN
ftr-400	1340	2	,	,	PUNCT
ftr-400	1340	3	¶	¶	PROPN
ftr-400	1340	4	16	16	NUM
ftr-400	1340	5	;	;	PUNCT
ftr-400	1340	6	case	case	NOUN
ftr-400	1340	7	repayment	repayment	NOUN
ftr-400	1340	8	of	of	ADP
ftr-400	1340	9	tax	tax	NOUN
ftr-400	1340	10	to	to	ADP
ftr-400	1340	11	a	a	DET
ftr-400	1340	12	part	part	ADJ
ftr-400	1340	13	-	-	PUNCT
ftr-400	1340	14	year	year	NOUN
ftr-400	1340	15	resident.305	resident.305	PROPN
ftr-400	1340	16	mr	mr	PROPN
ftr-400	1340	17	.	.	PROPN
ftr-400	1340	18	biehl	biehl	PROPN
ftr-400	1340	19	,	,	PUNCT
ftr-400	1340	20	a	a	DET
ftr-400	1340	21	german	german	ADJ
ftr-400	1340	22	national	national	ADJ
ftr-400	1340	23	,	,	PUNCT
ftr-400	1340	24	resided	reside	VERB
ftr-400	1340	25	and	and	CCONJ
ftr-400	1340	26	worked	work	VERB
ftr-400	1340	27	in	in	ADP
ftr-400	1340	28	the	the	DET
ftr-400	1340	29	grand	grand	ADJ
ftr-400	1340	30	duchy	duchy	NOUN
ftr-400	1340	31	of	of	ADP
ftr-400	1340	32	luxembourg	luxembourg	PROPN
ftr-400	1340	33	until	until	ADP
ftr-400	1340	34	october	october	PROPN
ftr-400	1340	35	1983.306	1983.306	NUM
ftr-400	1340	36	his	his	PRON
ftr-400	1340	37	employer	employer	NOUN
ftr-400	1340	38	over	over	ADP
ftr-400	1340	39	withheld	withhold	VERB
ftr-400	1340	40	income	income	NOUN
ftr-400	1340	41	tax	tax	NOUN
ftr-400	1340	42	,	,	PUNCT
ftr-400	1340	43	but	but	CCONJ
ftr-400	1340	44	when	when	SCONJ
ftr-400	1340	45	mr	mr	PROPN
ftr-400	1340	46	.	.	PROPN
ftr-400	1340	47	biehl	biehl	PROPN
ftr-400	1340	48	filed	file	VERB
ftr-400	1340	49	for	for	ADP
ftr-400	1340	50	a	a	DET
ftr-400	1340	51	repayment	repayment	NOUN
ftr-400	1340	52	,	,	PUNCT
ftr-400	1340	53	the	the	DET
ftr-400	1340	54	tax	tax	NOUN
ftr-400	1340	55	office	office	NOUN
ftr-400	1340	56	denied	deny	VERB
ftr-400	1340	57	his	his	PRON
ftr-400	1340	58	request.307	request.307	NOUN
ftr-400	1340	59	mr	mr	PROPN
ftr-400	1340	60	.	.	PROPN
ftr-400	1340	61	biehl	biehl	PROPN
ftr-400	1340	62	successfully	successfully	ADV
ftr-400	1340	63	argued	argue	VERB
ftr-400	1340	64	that	that	SCONJ
ftr-400	1340	65	the	the	DET
ftr-400	1340	66	law	law	NOUN
ftr-400	1340	67	was	be	AUX
ftr-400	1340	68	covertly	covertly	ADV
ftr-400	1340	69	discriminatory	discriminatory	ADJ
ftr-400	1340	70	because	because	SCONJ
ftr-400	1340	71	it	it	PRON
ftr-400	1340	72	mainly	mainly	ADV
ftr-400	1340	73	applied	apply	VERB
ftr-400	1340	74	to	to	ADP
ftr-400	1340	75	taxpayers	taxpayer	NOUN
ftr-400	1340	76	who	who	PRON
ftr-400	1340	77	were	be	AUX
ftr-400	1340	78	not	not	PART
ftr-400	1340	79	luxembourg	luxembourg	PROPN
ftr-400	1340	80	nationals.308	nationals.308	NUM
ftr-400	1340	81	settled	settle	VERB
ftr-400	1340	82	case	case	NOUN
ftr-400	1340	83	law	law	NOUN
ftr-400	1340	84	requires	require	VERB
ftr-400	1340	85	equal	equal	ADJ
ftr-400	1340	86	treatment	treatment	NOUN
ftr-400	1340	87	under	under	ADP
ftr-400	1340	88	the	the	DET
ftr-400	1340	89	ec	ec	PROPN
ftr-400	1340	90	treaty	treaty	NOUN
ftr-400	1340	91	and	and	CCONJ
ftr-400	1340	92	prohibits	prohibit	VERB
ftr-400	1340	93	not	not	PART
ftr-400	1340	94	only	only	ADV
ftr-400	1340	95	overt	overt	ADJ
ftr-400	1340	96	discrimination	discrimination	NOUN
ftr-400	1340	97	based	base	VERB
ftr-400	1340	98	on	on	ADP
ftr-400	1340	99	nationality,309	nationality,309	PROPN
ftr-400	1340	100	but	but	CCONJ
ftr-400	1340	101	also	also	ADV
ftr-400	1340	102	all	all	DET
ftr-400	1340	103	covert	covert	ADJ
ftr-400	1340	104	forms	form	NOUN
ftr-400	1340	105	of	of	ADP
ftr-400	1340	106	discrimination	discrimination	NOUN
ftr-400	1340	107	that	that	PRON
ftr-400	1340	108	lead	lead	VERB
ftr-400	1340	109	to	to	ADP
ftr-400	1340	110	the	the	DET
ftr-400	1340	111	same	same	ADJ
ftr-400	1340	112	result.310	result.310	PROPN
ftr-400	1340	113	�	�	PROPN
ftr-400	1340	114	[	[	X
ftr-400	1340	115	c]riteria	c]riteria	NOUN
ftr-400	1340	116	such	such	ADJ
ftr-400	1340	117	as	as	ADP
ftr-400	1340	118	.	.	PUNCT
ftr-400	1340	119	.	.	PUNCT
ftr-400	1340	120	.	.	PUNCT
ftr-400	1341	1	residence	residence	NOUN
ftr-400	1341	2	of	of	ADP
ftr-400	1341	3	a	a	DET
ftr-400	1341	4	worker	worker	NOUN
ftr-400	1341	5	may	may	AUX
ftr-400	1341	6	,	,	PUNCT
ftr-400	1341	7	according	accord	VERB
ftr-400	1341	8	to	to	ADP
ftr-400	1341	9	circumstances	circumstance	NOUN
ftr-400	1341	10	,	,	PUNCT
ftr-400	1341	11	be	be	AUX
ftr-400	1341	12	tantamount	tantamount	ADJ
ftr-400	1341	13	,	,	PUNCT
ftr-400	1341	14	as	as	SCONJ
ftr-400	1341	15	regards	regard	VERB
ftr-400	1341	16	their	their	PRON
ftr-400	1341	17	practical	practical	ADJ
ftr-400	1341	18	effect	effect	NOUN
ftr-400	1341	19	,	,	PUNCT
ftr-400	1341	20	to	to	ADP
ftr-400	1341	21	discrimination	discrimination	NOUN
ftr-400	1341	22	on	on	ADP
ftr-400	1341	23	grounds	ground	NOUN
ftr-400	1341	24	of	of	ADP
ftr-400	1341	25	nationality	nationality	NOUN
ftr-400	1341	26	.	.	PUNCT
ftr-400	1341	27	.	.	PUNCT
ftr-400	1341	28	.	.	PUNCT
ftr-400	1342	1	.	.	PUNCT
ftr-400	1343	1	�	�	PROPN
ftr-400	1343	2	311	311	NUM
ftr-400	1343	3	covert	covert	ADJ
ftr-400	1343	4	discrimination	discrimination	NOUN
ftr-400	1343	5	is	be	AUX
ftr-400	1343	6	defined	define	VERB
ftr-400	1343	7	broadly	broadly	ADV
ftr-400	1343	8	enough	enough	ADV
ftr-400	1343	9	by	by	ADP
ftr-400	1343	10	the	the	DET
ftr-400	1343	11	court	court	NOUN
ftr-400	1343	12	to	to	PART
ftr-400	1343	13	include	include	VERB
ftr-400	1343	14	a	a	DET
ftr-400	1343	15	wide	wide	ADJ
ftr-400	1343	16	range	range	NOUN
ftr-400	1343	17	of	of	ADP
ftr-400	1343	18	restrictive	restrictive	ADJ
ftr-400	1343	19	rules	rule	NOUN
ftr-400	1343	20	such	such	ADJ
ftr-400	1343	21	as	as	ADP
ftr-400	1343	22	residence	residence	NOUN
ftr-400	1343	23	,	,	PUNCT
ftr-400	1343	24	language	language	NOUN
ftr-400	1343	25	and	and	CCONJ
ftr-400	1343	26	qualification	qualification	NOUN
ftr-400	1343	27	requirements.312	requirements.312	PROPN
ftr-400	1343	28	these	these	DET
ftr-400	1343	29	restrictive	restrictive	ADJ
ftr-400	1343	30	rules	rule	NOUN
ftr-400	1343	31	are	be	AUX
ftr-400	1343	32	considered	consider	VERB
ftr-400	1343	33	discriminatory	discriminatory	ADJ
ftr-400	1343	34	unless	unless	SCONJ
ftr-400	1343	35	they	they	PRON
ftr-400	1343	36	serve	serve	VERB
ftr-400	1343	37	a	a	DET
ftr-400	1343	38	legitimate	legitimate	ADJ
ftr-400	1343	39	purpose	purpose	NOUN
ftr-400	1343	40	and	and	CCONJ
ftr-400	1343	41	are	be	AUX
ftr-400	1343	42	proportionate.313	proportionate.313	VERB
ftr-400	1343	43	in	in	ADP
ftr-400	1343	44	its	its	PRON
ftr-400	1343	45	judgments	judgment	NOUN
ftr-400	1343	46	,	,	PUNCT
ftr-400	1343	47	the	the	DET
ftr-400	1343	48	court	court	NOUN
ftr-400	1343	49	has	have	AUX
ftr-400	1343	50	continually	continually	ADV
ftr-400	1343	51	explained	explain	VERB
ftr-400	1343	52	that	that	SCONJ
ftr-400	1343	53	although	although	SCONJ
ftr-400	1343	54	direct	direct	ADJ
ftr-400	1343	55	taxation	taxation	NOUN
ftr-400	1343	56	falls	fall	VERB
ftr-400	1343	57	within	within	ADP
ftr-400	1343	58	the	the	DET
ftr-400	1343	59	competence	competence	NOUN
ftr-400	1343	60	of	of	ADP
ftr-400	1343	61	the	the	DET
ftr-400	1343	62	member	member	NOUN
ftr-400	1343	63	states	state	NOUN
ftr-400	1343	64	,	,	PUNCT
ftr-400	1343	65	they	they	PRON
ftr-400	1343	66	must	must	AUX
ftr-400	1343	67	nonetheless	nonetheless	ADV
ftr-400	1343	68	exercise	exercise	VERB
ftr-400	1343	69	that	that	DET
ftr-400	1343	70	competence	competence	NOUN
ftr-400	1343	71	consistently	consistently	ADV
ftr-400	1343	72	with	with	ADP
ftr-400	1343	73	community	community	NOUN
ftr-400	1343	74	law	law	NOUN
ftr-400	1343	75	and	and	CCONJ
ftr-400	1343	76	avoid	avoid	VERB
ftr-400	1343	77	any	any	DET
ftr-400	1343	78	discrimination	discrimination	NOUN
ftr-400	1343	79	on	on	ADP
ftr-400	1343	80	grounds	ground	NOUN
ftr-400	1343	81	of	of	ADP
ftr-400	1343	82	nationality.314	nationality.314	NOUN
ftr-400	1343	83	2005	2005	NUM
ftr-400	1343	84	]	]	PUNCT
ftr-400	1343	85	tax	tax	NOUN
ftr-400	1343	86	discrimination	discrimination	NOUN
ftr-400	1343	87	95	95	NUM
ftr-400	1343	88	c-311/97	c-311/97	ADJ
ftr-400	1343	89	,	,	PUNCT
ftr-400	1343	90	royal	royal	ADJ
ftr-400	1343	91	bank	bank	PROPN
ftr-400	1343	92	of	of	ADP
ftr-400	1343	93	scotland	scotland	PROPN
ftr-400	1343	94	plc	plc	PROPN
ftr-400	1343	95	v.	v.	PROPN
ftr-400	1343	96	elliniko	elliniko	PROPN
ftr-400	1343	97	dimosio	dimosio	PROPN
ftr-400	1343	98	(	(	PUNCT
ftr-400	1343	99	greek	greek	NOUN
ftr-400	1343	100	state	state	NOUN
ftr-400	1343	101	)	)	PUNCT
ftr-400	1343	102	,	,	PUNCT
ftr-400	1344	1	1999	1999	NUM
ftr-400	1344	2	e.c.r	e.c.r	X
ftr-400	1344	3	.	.	PUNCT
ftr-400	1345	1	i-2651	i-2651	PROPN
ftr-400	1345	2	,	,	PUNCT
ftr-400	1345	3	¶	¶	PROPN
ftr-400	1345	4	19	19	NUM
ftr-400	1345	5	.	.	PROPN
ftr-400	1345	6	315	315	NUM
ftr-400	1345	7	.	.	PUNCT
ftr-400	1346	1	case	case	NOUN
ftr-400	1346	2	c-251/98	c-251/98	NOUN
ftr-400	1346	3	,	,	PUNCT
ftr-400	1346	4	baars	baar	NOUN
ftr-400	1346	5	v.	v.	ADP
ftr-400	1346	6	inspecteur	inspecteur	PROPN
ftr-400	1346	7	der	der	PROPN
ftr-400	1346	8	belastingen	belastingen	PROPN
ftr-400	1346	9	particulieren	particulieren	PROPN
ftr-400	1346	10	/	/	SYM
ftr-400	1346	11	ondernemingen	ondernemingen	PROPN
ftr-400	1346	12	gorinchem	gorinchem	PROPN
ftr-400	1346	13	,	,	PUNCT
ftr-400	1346	14	2000	2000	NUM
ftr-400	1346	15	e.c.r	e.c.r	X
ftr-400	1346	16	.	.	PUNCT
ftr-400	1347	1	i-2787	i-2787	PROPN
ftr-400	1347	2	,	,	PUNCT
ftr-400	1347	3	¶	¶	NOUN
ftr-400	1347	4	30	30	NUM
ftr-400	1347	5	.	.	PUNCT
ftr-400	1348	1	316	316	NUM
ftr-400	1348	2	.	.	PUNCT
ftr-400	1349	1	i	i	PRON
ftr-400	1349	2	d.	d.	PROPN
ftr-400	1349	3	¶	¶	PROPN
ftr-400	1349	4	31	31	NUM
ftr-400	1349	5	.	.	PUNCT
ftr-400	1350	1	317	317	NUM
ftr-400	1350	2	.	.	PUNCT
ftr-400	1350	3	�	�	PROPN
ftr-400	1350	4	the	the	DET
ftr-400	1350	5	relevant	relevant	ADJ
ftr-400	1350	6	treaty	treaty	NOUN
ftr-400	1350	7	provisions	provision	NOUN
ftr-400	1350	8	(	(	PUNCT
ftr-400	1350	9	articles	article	NOUN
ftr-400	1350	10	30	30	NUM
ftr-400	1350	11	through	through	ADP
ftr-400	1350	12	37	37	NUM
ftr-400	1350	13	)	)	PUNCT
ftr-400	1350	14	basically	basically	ADV
ftr-400	1350	15	require	require	VERB
ftr-400	1350	16	the	the	DET
ftr-400	1350	17	member	member	NOUN
ftr-400	1350	18	states	state	NOUN
ftr-400	1350	19	to	to	PART
ftr-400	1350	20	refrain	refrain	VERB
ftr-400	1350	21	from	from	ADP
ftr-400	1350	22	enacting	enact	VERB
ftr-400	1350	23	or	or	CCONJ
ftr-400	1350	24	maintaining	maintain	VERB
ftr-400	1350	25	unjustifiable	unjustifiable	ADJ
ftr-400	1350	26	trade	trade	NOUN
ftr-400	1350	27	-	-	PUNCT
ftr-400	1350	28	impeding	impede	VERB
ftr-400	1350	29	restrictions	restriction	NOUN
ftr-400	1350	30	.	.	PUNCT
ftr-400	1351	1	by	by	ADP
ftr-400	1351	2	attributing	attribute	VERB
ftr-400	1351	3	direct	direct	ADJ
ftr-400	1351	4	effect	effect	NOUN
ftr-400	1351	5	to	to	ADP
ftr-400	1351	6	these	these	DET
ftr-400	1351	7	provisions	provision	NOUN
ftr-400	1351	8	,	,	PUNCT
ftr-400	1351	9	the	the	DET
ftr-400	1351	10	court	court	NOUN
ftr-400	1351	11	enabled	enable	VERB
ftr-400	1351	12	�	�	PROPN
ftr-400	1351	13	in	in	ADP
ftr-400	1351	14	fact	fact	NOUN
ftr-400	1351	15	directed	direct	VERB
ftr-400	1351	16	�	�	PROPN
ftr-400	1351	17	national	national	ADJ
ftr-400	1351	18	courts	court	NOUN
ftr-400	1351	19	to	to	PART
ftr-400	1351	20	deny	deny	VERB
ftr-400	1351	21	legal	legal	ADJ
ftr-400	1351	22	effect	effect	NOUN
ftr-400	1351	23	to	to	ADP
ftr-400	1351	24	member	member	NOUN
ftr-400	1351	25	state	state	NOUN
ftr-400	1351	26	measures	measure	NOUN
ftr-400	1351	27	containing	contain	VERB
ftr-400	1351	28	such	such	ADJ
ftr-400	1351	29	restrictions	restriction	NOUN
ftr-400	1351	30	.	.	PUNCT
ftr-400	1352	1	�	�	PROPN
ftr-400	1352	2	bermann	bermann	PROPN
ftr-400	1352	3	,	,	PUNCT
ftr-400	1352	4	supra	supra	PROPN
ftr-400	1352	5	note	note	PROPN
ftr-400	1352	6	14	14	NUM
ftr-400	1352	7	,	,	PUNCT
ftr-400	1352	8	at	at	ADP
ftr-400	1352	9	355	355	NUM
ftr-400	1352	10	.	.	PUNCT
ftr-400	1353	1	318	318	NUM
ftr-400	1353	2	.	.	PUNCT
ftr-400	1354	1	newspaper	newspaper	NOUN
ftr-400	1354	2	publishers	publisher	NOUN
ftr-400	1354	3	case	case	NOUN
ftr-400	1354	4	,	,	PUNCT
ftr-400	1354	5	supra	supra	PROPN
ftr-400	1354	6	note	note	NOUN
ftr-400	1354	7	303	303	NUM
ftr-400	1354	8	.	.	PUNCT
ftr-400	1355	1	319	319	NUM
ftr-400	1355	2	.	.	PUNCT
ftr-400	1356	1	ec	ec	PROPN
ftr-400	1356	2	treaty	treaty	PROPN
ftr-400	1356	3	,	,	PUNCT
ftr-400	1356	4	supra	supra	PROPN
ftr-400	1356	5	note	note	PROPN
ftr-400	1356	6	15	15	NUM
ftr-400	1356	7	,	,	PUNCT
ftr-400	1356	8	arts	art	NOUN
ftr-400	1356	9	.	.	PUNCT
ftr-400	1357	1	23	23	NUM
ftr-400	1357	2	-	-	SYM
ftr-400	1357	3	27	27	NUM
ftr-400	1357	4	.	.	PUNCT
ftr-400	1357	5	320	320	NUM
ftr-400	1357	6	.	.	PUNCT
ftr-400	1358	1	ec	ec	PROPN
ftr-400	1358	2	treaty	treaty	PROPN
ftr-400	1358	3	,	,	PUNCT
ftr-400	1358	4	supra	supra	PROPN
ftr-400	1358	5	note	note	PROPN
ftr-400	1358	6	15	15	NUM
ftr-400	1358	7	,	,	PUNCT
ftr-400	1358	8	arts	art	NOUN
ftr-400	1358	9	.	.	PUNCT
ftr-400	1359	1	28	28	NUM
ftr-400	1359	2	-	-	SYM
ftr-400	1359	3	31	31	NUM
ftr-400	1359	4	.	.	PUNCT
ftr-400	1360	1	321	321	NUM
ftr-400	1360	2	.	.	PUNCT
ftr-400	1361	1	case	case	NOUN
ftr-400	1361	2	8/74	8/74	NUM
ftr-400	1361	3	,	,	PUNCT
ftr-400	1361	4	procureur	procureur	X
ftr-400	1361	5	du	du	PROPN
ftr-400	1361	6	roi	roi	PROPN
ftr-400	1361	7	v.	v.	ADP
ftr-400	1361	8	dassonville	dassonville	PROPN
ftr-400	1361	9	,	,	PUNCT
ftr-400	1361	10	1974	1974	NUM
ftr-400	1361	11	e.c.r	e.c.r	X
ftr-400	1361	12	.	.	PROPN
ftr-400	1361	13	837	837	NUM
ftr-400	1361	14	,	,	PUNCT
ftr-400	1361	15	¶	¶	NOUN
ftr-400	1361	16	5	5	NUM
ftr-400	1361	17	.	.	SYM
ftr-400	1361	18	322	322	NUM
ftr-400	1361	19	.	.	PUNCT
ftr-400	1362	1	bermann	bermann	PROPN
ftr-400	1362	2	,	,	PUNCT
ftr-400	1362	3	supra	supra	PROPN
ftr-400	1362	4	note	note	PROPN
ftr-400	1362	5	14	14	NUM
ftr-400	1362	6	,	,	PUNCT
ftr-400	1362	7	at	at	ADP
ftr-400	1362	8	355	355	NUM
ftr-400	1362	9	.	.	PUNCT
ftr-400	1363	1	323	323	NUM
ftr-400	1363	2	.	.	PUNCT
ftr-400	1364	1	newspaper	newspaper	NOUN
ftr-400	1364	2	publishers	publisher	NOUN
ftr-400	1364	3	case	case	NOUN
ftr-400	1364	4	,	,	PUNCT
ftr-400	1364	5	supra	supra	PROPN
ftr-400	1364	6	note	note	PROPN
ftr-400	1364	7	303	303	NUM
ftr-400	1364	8	,	,	PUNCT
ftr-400	1364	9	¶	¶	NOUN
ftr-400	1364	10	2	2	NUM
ftr-400	1364	11	.	.	PUNCT
ftr-400	1364	12	324	324	NUM
ftr-400	1364	13	.	.	PUNCT
ftr-400	1365	1	i	i	PRON
ftr-400	1365	2	d.	d.	PROPN
ftr-400	1365	3	¶	¶	PROPN
ftr-400	1365	4	3	3	NUM
ftr-400	1365	5	.	.	PUNCT
ftr-400	1366	1	furthermore	furthermore	ADV
ftr-400	1366	2	,	,	PUNCT
ftr-400	1366	3	the	the	DET
ftr-400	1366	4	four	four	NUM
ftr-400	1366	5	freedoms	freedom	NOUN
ftr-400	1366	6	also	also	ADV
ftr-400	1366	7	prohibit	prohibit	VERB
ftr-400	1366	8	restrictions	restriction	NOUN
ftr-400	1366	9	in	in	ADP
ftr-400	1366	10	the	the	DET
ftr-400	1366	11	country	country	NOUN
ftr-400	1366	12	of	of	ADP
ftr-400	1366	13	origin	origin	NOUN
ftr-400	1366	14	.	.	PUNCT
ftr-400	1367	1	in	in	ADP
ftr-400	1367	2	baars	baar	NOUN
ftr-400	1367	3	,	,	PUNCT
ftr-400	1367	4	the	the	DET
ftr-400	1367	5	netherlands	netherlands	PROPN
ftr-400	1367	6	refused	refuse	VERB
ftr-400	1367	7	to	to	PART
ftr-400	1367	8	grant	grant	VERB
ftr-400	1367	9	the	the	DET
ftr-400	1367	10	same	same	ADJ
ftr-400	1367	11	tax	tax	NOUN
ftr-400	1367	12	exemption	exemption	NOUN
ftr-400	1367	13	from	from	ADP
ftr-400	1367	14	the	the	DET
ftr-400	1367	15	wealth	wealth	NOUN
ftr-400	1367	16	tax	tax	NOUN
ftr-400	1367	17	to	to	ADP
ftr-400	1367	18	residents	resident	NOUN
ftr-400	1367	19	who	who	PRON
ftr-400	1367	20	manage	manage	VERB
ftr-400	1367	21	a	a	DET
ftr-400	1367	22	company	company	NOUN
ftr-400	1367	23	resident	resident	NOUN
ftr-400	1367	24	in	in	ADP
ftr-400	1367	25	a	a	DET
ftr-400	1367	26	member	member	NOUN
ftr-400	1367	27	state	state	NOUN
ftr-400	1367	28	other	other	ADJ
ftr-400	1367	29	than	than	ADP
ftr-400	1367	30	the	the	DET
ftr-400	1367	31	netherlands	netherland	NOUN
ftr-400	1367	32	,	,	PUNCT
ftr-400	1367	33	while	while	SCONJ
ftr-400	1367	34	granting	grant	VERB
ftr-400	1367	35	that	that	DET
ftr-400	1367	36	advantage	advantage	NOUN
ftr-400	1367	37	to	to	ADP
ftr-400	1367	38	residents	resident	NOUN
ftr-400	1367	39	with	with	ADP
ftr-400	1367	40	a	a	DET
ftr-400	1367	41	substantial	substantial	ADJ
ftr-400	1367	42	holding	holding	NOUN
ftr-400	1367	43	in	in	ADP
ftr-400	1367	44	a	a	DET
ftr-400	1367	45	company	company	NOUN
ftr-400	1367	46	resident	resident	NOUN
ftr-400	1367	47	in	in	ADP
ftr-400	1367	48	the	the	DET
ftr-400	1367	49	netherlands.315	netherlands.315	PROPN
ftr-400	1367	50	the	the	DET
ftr-400	1367	51	ecj	ecj	PROPN
ftr-400	1367	52	found	find	VERB
ftr-400	1367	53	that	that	SCONJ
ftr-400	1367	54	this	this	DET
ftr-400	1367	55	difference	difference	NOUN
ftr-400	1367	56	in	in	ADP
ftr-400	1367	57	the	the	DET
ftr-400	1367	58	treatment	treatment	NOUN
ftr-400	1367	59	of	of	ADP
ftr-400	1367	60	taxpayers	taxpayer	NOUN
ftr-400	1367	61	was	be	AUX
ftr-400	1367	62	contrary	contrary	ADJ
ftr-400	1367	63	to	to	ADP
ftr-400	1367	64	article	article	NOUN
ftr-400	1367	65	52	52	NUM
ftr-400	1367	66	(	(	PUNCT
ftr-400	1367	67	now	now	ADV
ftr-400	1367	68	art	art	NOUN
ftr-400	1367	69	.	.	PUNCT
ftr-400	1368	1	43	43	NUM
ftr-400	1368	2	)	)	PUNCT
ftr-400	1368	3	of	of	ADP
ftr-400	1368	4	the	the	DET
ftr-400	1368	5	treaty.316	treaty.316	NUM
ftr-400	1368	6	1	1	NUM
ftr-400	1368	7	.	.	PUNCT
ftr-400	1369	1	the	the	DET
ftr-400	1369	2	free	free	ADJ
ftr-400	1369	3	movement	movement	NOUN
ftr-400	1369	4	of	of	ADP
ftr-400	1369	5	goods	good	NOUN
ftr-400	1369	6	the	the	DET
ftr-400	1369	7	free	free	ADJ
ftr-400	1369	8	movement	movement	NOUN
ftr-400	1369	9	of	of	ADP
ftr-400	1369	10	goods	good	NOUN
ftr-400	1369	11	,	,	PUNCT
ftr-400	1369	12	the	the	DET
ftr-400	1369	13	most	most	ADV
ftr-400	1369	14	important	important	ADJ
ftr-400	1369	15	treaty	treaty	NOUN
ftr-400	1369	16	freedom	freedom	NOUN
ftr-400	1369	17	for	for	ADP
ftr-400	1369	18	achieving	achieve	VERB
ftr-400	1369	19	a	a	DET
ftr-400	1369	20	customs	custom	NOUN
ftr-400	1369	21	union,317	union,317	ADJ
ftr-400	1369	22	provided	provide	VERB
ftr-400	1369	23	the	the	DET
ftr-400	1369	24	legal	legal	ADJ
ftr-400	1369	25	basis	basis	NOUN
ftr-400	1369	26	for	for	ADP
ftr-400	1369	27	one	one	NUM
ftr-400	1369	28	of	of	ADP
ftr-400	1369	29	the	the	DET
ftr-400	1369	30	earliest	early	ADJ
ftr-400	1369	31	tax	tax	NOUN
ftr-400	1369	32	cases	case	NOUN
ftr-400	1369	33	,	,	PUNCT
ftr-400	1369	34	the	the	DET
ftr-400	1369	35	newspaper	newspaper	NOUN
ftr-400	1369	36	publishers	publisher	NOUN
ftr-400	1369	37	case.318	case.318	VERB
ftr-400	1369	38	the	the	DET
ftr-400	1369	39	free	free	ADJ
ftr-400	1369	40	movement	movement	NOUN
ftr-400	1369	41	of	of	ADP
ftr-400	1369	42	goods	good	NOUN
ftr-400	1369	43	articles	article	NOUN
ftr-400	1369	44	provide	provide	VERB
ftr-400	1369	45	for	for	ADP
ftr-400	1369	46	a	a	DET
ftr-400	1369	47	total	total	ADJ
ftr-400	1369	48	prohibition	prohibition	NOUN
ftr-400	1369	49	of	of	ADP
ftr-400	1369	50	customs	custom	NOUN
ftr-400	1369	51	duties	duty	NOUN
ftr-400	1369	52	or	or	CCONJ
ftr-400	1369	53	their	their	PRON
ftr-400	1369	54	equivalent,319	equivalent,319	PROPN
ftr-400	1369	55	as	as	ADV
ftr-400	1369	56	well	well	ADV
ftr-400	1369	57	as	as	ADP
ftr-400	1369	58	a	a	DET
ftr-400	1369	59	prohibition	prohibition	NOUN
ftr-400	1369	60	of	of	ADP
ftr-400	1369	61	quantitative	quantitative	ADJ
ftr-400	1369	62	restrictions	restriction	NOUN
ftr-400	1369	63	on	on	ADP
ftr-400	1369	64	imports	import	NOUN
ftr-400	1369	65	and	and	CCONJ
ftr-400	1369	66	all	all	DET
ftr-400	1369	67	measures	measure	NOUN
ftr-400	1369	68	having	have	VERB
ftr-400	1369	69	equivalent	equivalent	ADJ
ftr-400	1369	70	effect.320	effect.320	NOUN
ftr-400	1369	71	the	the	DET
ftr-400	1369	72	second	second	ADJ
ftr-400	1369	73	prohibition	prohibition	NOUN
ftr-400	1369	74	forbids	forbid	VERB
ftr-400	1369	75	any	any	DET
ftr-400	1369	76	trading	trading	NOUN
ftr-400	1369	77	rules	rule	NOUN
ftr-400	1369	78	enacted	enact	VERB
ftr-400	1369	79	by	by	ADP
ftr-400	1369	80	member	member	NOUN
ftr-400	1369	81	states	state	NOUN
ftr-400	1369	82	that	that	SCONJ
ftr-400	1369	83	�	�	NOUN
ftr-400	1369	84	are	be	AUX
ftr-400	1369	85	capable	capable	ADJ
ftr-400	1369	86	of	of	ADP
ftr-400	1369	87	hindering	hinder	VERB
ftr-400	1369	88	,	,	PUNCT
ftr-400	1369	89	directly	directly	ADV
ftr-400	1369	90	or	or	CCONJ
ftr-400	1369	91	indirectly	indirectly	ADV
ftr-400	1369	92	,	,	PUNCT
ftr-400	1369	93	actually	actually	ADV
ftr-400	1369	94	or	or	CCONJ
ftr-400	1369	95	potentially	potentially	ADV
ftr-400	1369	96	,	,	PUNCT
ftr-400	1369	97	intra	intra	ADJ
ftr-400	1369	98	-	-	ADJ
ftr-400	1369	99	community	community	NOUN
ftr-400	1369	100	trade.	trade.	VERB
ftr-400	1369	101	�	�	PROPN
ftr-400	1369	102	321	321	NUM
ftr-400	1369	103	this	this	DET
ftr-400	1369	104	�	�	NOUN
ftr-400	1369	105	negation	negation	NOUN
ftr-400	1369	106	of	of	ADP
ftr-400	1369	107	impermissible	impermissible	ADJ
ftr-400	1369	108	restraints	restraint	NOUN
ftr-400	1369	109	on	on	ADP
ftr-400	1369	110	interstate	interstate	ADJ
ftr-400	1369	111	trade	trade	NOUN
ftr-400	1369	112	of	of	ADP
ftr-400	1369	113	course	course	NOUN
ftr-400	1369	114	powerfully	powerfully	ADV
ftr-400	1369	115	echoes	echo	VERB
ftr-400	1369	116	the	the	DET
ftr-400	1369	117	supreme	supreme	PROPN
ftr-400	1369	118	court	court	PROPN
ftr-400	1369	119	�	�	PROPN
ftr-400	1369	120	s	s	PART
ftr-400	1369	121	dormant	dormant	PROPN
ftr-400	1369	122	commerce	commerce	PROPN
ftr-400	1369	123	clause	clause	PROPN
ftr-400	1369	124	jurisprudence.	jurisprudence.	PROPN
ftr-400	1369	125	�	�	PROPN
ftr-400	1369	126	322	322	NUM
ftr-400	1369	127	in	in	ADP
ftr-400	1369	128	the	the	DET
ftr-400	1369	129	newspaper	newspaper	NOUN
ftr-400	1369	130	publishers	publisher	NOUN
ftr-400	1369	131	case	case	NOUN
ftr-400	1369	132	,	,	PUNCT
ftr-400	1369	133	french	french	ADJ
ftr-400	1369	134	tax	tax	NOUN
ftr-400	1369	135	law	law	NOUN
ftr-400	1369	136	provided	provide	VERB
ftr-400	1369	137	for	for	ADP
ftr-400	1369	138	special	special	ADJ
ftr-400	1369	139	reserves	reserve	NOUN
ftr-400	1369	140	or	or	CCONJ
ftr-400	1369	141	deductions	deduction	NOUN
ftr-400	1369	142	for	for	ADP
ftr-400	1369	143	the	the	DET
ftr-400	1369	144	acquisition	acquisition	NOUN
ftr-400	1369	145	of	of	ADP
ftr-400	1369	146	equipment	equipment	NOUN
ftr-400	1369	147	or	or	CCONJ
ftr-400	1369	148	buildings	building	NOUN
ftr-400	1369	149	used	use	VERB
ftr-400	1369	150	in	in	ADP
ftr-400	1369	151	the	the	DET
ftr-400	1369	152	publication	publication	NOUN
ftr-400	1369	153	of	of	ADP
ftr-400	1369	154	newspapers	newspaper	NOUN
ftr-400	1369	155	devoted	devote	VERB
ftr-400	1369	156	to	to	ADP
ftr-400	1369	157	politics.323	politics.323	PROPN
ftr-400	1369	158	however	however	ADV
ftr-400	1369	159	,	,	PUNCT
ftr-400	1369	160	publishing	publish	VERB
ftr-400	1369	161	houses	house	NOUN
ftr-400	1369	162	could	could	AUX
ftr-400	1369	163	not	not	PART
ftr-400	1369	164	benefit	benefit	VERB
ftr-400	1369	165	from	from	ADP
ftr-400	1369	166	these	these	DET
ftr-400	1369	167	special	special	ADJ
ftr-400	1369	168	tax	tax	NOUN
ftr-400	1369	169	provisions	provision	NOUN
ftr-400	1369	170	if	if	SCONJ
ftr-400	1369	171	the	the	DET
ftr-400	1369	172	printing	printing	NOUN
ftr-400	1369	173	was	be	AUX
ftr-400	1369	174	done	do	VERB
ftr-400	1369	175	outside	outside	ADP
ftr-400	1369	176	of	of	ADP
ftr-400	1369	177	france.324	france.324	NOUN
ftr-400	1369	178	the	the	DET
ftr-400	1369	179	court	court	NOUN
ftr-400	1369	180	held	hold	VERB
ftr-400	1369	181	that	that	SCONJ
ftr-400	1369	182	because	because	SCONJ
ftr-400	1369	183	this	this	DET
ftr-400	1369	184	tax	tax	NOUN
ftr-400	1369	185	provision	provision	NOUN
ftr-400	1369	186	caused	cause	VERB
ftr-400	1369	187	french	french	ADJ
ftr-400	1369	188	publishing	publishing	NOUN
ftr-400	1369	189	houses	house	NOUN
ftr-400	1369	190	to	to	PART
ftr-400	1369	191	print	print	VERB
ftr-400	1369	192	in	in	ADP
ftr-400	1369	193	france	france	PROPN
ftr-400	1369	194	rather	rather	ADV
ftr-400	1369	195	than	than	ADP
ftr-400	1369	196	96	96	NUM
ftr-400	1369	197	florida	florida	PROPN
ftr-400	1369	198	tax	tax	NOUN
ftr-400	1369	199	review	review	NOUN
ftr-400	1370	1	[	[	X
ftr-400	1370	2	vol.7:2	vol.7:2	NOUN
ftr-400	1370	3	325	325	NUM
ftr-400	1370	4	.	.	PUNCT
ftr-400	1371	1	i	i	PRON
ftr-400	1371	2	d.	d.	PROPN
ftr-400	1371	3	¶	¶	PROPN
ftr-400	1371	4	16	16	NUM
ftr-400	1371	5	.	.	PUNCT
ftr-400	1372	1	326	326	NUM
ftr-400	1372	2	.	.	PUNCT
ftr-400	1373	1	i	i	PRON
ftr-400	1373	2	d.	d.	PROPN
ftr-400	1373	3	¶¶	¶¶	PROPN
ftr-400	1373	4	15	15	NUM
ftr-400	1373	5	-	-	SYM
ftr-400	1373	6	16	16	NUM
ftr-400	1373	7	.	.	PUNCT
ftr-400	1374	1	see	see	VERB
ftr-400	1374	2	infra	infra	NOUN
ftr-400	1374	3	notes	note	VERB
ftr-400	1374	4	381	381	NUM
ftr-400	1374	5	-	-	SYM
ftr-400	1374	6	91	91	NUM
ftr-400	1374	7	and	and	CCONJ
ftr-400	1374	8	accompanying	accompany	VERB
ftr-400	1374	9	text	text	NOUN
ftr-400	1374	10	regarding	regard	VERB
ftr-400	1374	11	justifications	justification	NOUN
ftr-400	1374	12	.	.	PUNCT
ftr-400	1375	1	327	327	NUM
ftr-400	1375	2	.	.	PUNCT
ftr-400	1376	1	although	although	SCONJ
ftr-400	1376	2	not	not	PART
ftr-400	1376	3	explicitly	explicitly	ADV
ftr-400	1376	4	referred	refer	VERB
ftr-400	1376	5	to	to	ADP
ftr-400	1376	6	in	in	ADP
ftr-400	1376	7	the	the	DET
ftr-400	1376	8	u.s	u.s	PROPN
ftr-400	1376	9	.	.	PROPN
ftr-400	1376	10	constitution	constitution	PROPN
ftr-400	1376	11	,	,	PUNCT
ftr-400	1376	12	it	it	PRON
ftr-400	1376	13	is	be	AUX
ftr-400	1376	14	understood	understand	VERB
ftr-400	1376	15	that	that	SCONJ
ftr-400	1376	16	the	the	DET
ftr-400	1376	17	constitution	constitution	NOUN
ftr-400	1376	18	guarantees	guarantee	VERB
ftr-400	1376	19	a	a	DET
ftr-400	1376	20	right	right	NOUN
ftr-400	1376	21	to	to	PART
ftr-400	1376	22	travel	travel	VERB
ftr-400	1376	23	.	.	PUNCT
ftr-400	1377	1	united	united	PROPN
ftr-400	1377	2	states	states	PROPN
ftr-400	1377	3	v.	v.	ADP
ftr-400	1377	4	guest	guest	PROPN
ftr-400	1377	5	,	,	PUNCT
ftr-400	1377	6	383	383	NUM
ftr-400	1377	7	u.s	u.s	PROPN
ftr-400	1377	8	.	.	PROPN
ftr-400	1377	9	745	745	NUM
ftr-400	1377	10	,	,	PUNCT
ftr-400	1377	11	757	757	NUM
ftr-400	1377	12	(	(	PUNCT
ftr-400	1377	13	1966	1966	NUM
ftr-400	1377	14	)	)	PUNCT
ftr-400	1377	15	.	.	PUNCT
ftr-400	1378	1	justice	justice	PROPN
ftr-400	1378	2	jackson	jackson	PROPN
ftr-400	1378	3	stated	state	VERB
ftr-400	1378	4	that	that	SCONJ
ftr-400	1378	5	it	it	PRON
ftr-400	1378	6	�	�	VERB
ftr-400	1378	7	is	be	AUX
ftr-400	1378	8	a	a	DET
ftr-400	1378	9	privilege	privilege	NOUN
ftr-400	1378	10	of	of	ADP
ftr-400	1378	11	citizenship	citizenship	NOUN
ftr-400	1378	12	of	of	ADP
ftr-400	1378	13	the	the	DET
ftr-400	1378	14	united	united	PROPN
ftr-400	1378	15	states	states	PROPN
ftr-400	1378	16	,	,	PUNCT
ftr-400	1378	17	protected	protect	VERB
ftr-400	1378	18	from	from	ADP
ftr-400	1378	19	state	state	NOUN
ftr-400	1378	20	abridgment	abridgment	NOUN
ftr-400	1378	21	,	,	PUNCT
ftr-400	1378	22	to	to	PART
ftr-400	1378	23	enter	enter	VERB
ftr-400	1378	24	any	any	DET
ftr-400	1378	25	state	state	NOUN
ftr-400	1378	26	of	of	ADP
ftr-400	1378	27	the	the	DET
ftr-400	1378	28	union	union	NOUN
ftr-400	1378	29	,	,	PUNCT
ftr-400	1378	30	either	either	CCONJ
ftr-400	1378	31	for	for	ADP
ftr-400	1378	32	temporary	temporary	ADJ
ftr-400	1378	33	sojourn	sojourn	NOUN
ftr-400	1378	34	or	or	CCONJ
ftr-400	1378	35	for	for	ADP
ftr-400	1378	36	the	the	DET
ftr-400	1378	37	establishment	establishment	NOUN
ftr-400	1378	38	of	of	ADP
ftr-400	1378	39	permanent	permanent	ADJ
ftr-400	1378	40	residence	residence	NOUN
ftr-400	1378	41	therein	therein	ADV
ftr-400	1378	42	.	.	PUNCT
ftr-400	1378	43	.	.	PUNCT
ftr-400	1378	44	.	.	PUNCT
ftr-400	1379	1	.	.	PUNCT
ftr-400	1380	1	�	�	PROPN
ftr-400	1380	2	edwards	edwards	PROPN
ftr-400	1380	3	v.	v.	PROPN
ftr-400	1380	4	california	california	PROPN
ftr-400	1380	5	,	,	PUNCT
ftr-400	1380	6	314	314	NUM
ftr-400	1380	7	u.s	u.s	PROPN
ftr-400	1380	8	.	.	PROPN
ftr-400	1380	9	160	160	NUM
ftr-400	1380	10	,	,	PUNCT
ftr-400	1380	11	183	183	NUM
ftr-400	1380	12	(	(	PUNCT
ftr-400	1380	13	1941	1941	NUM
ftr-400	1380	14	)	)	PUNCT
ftr-400	1380	15	(	(	PUNCT
ftr-400	1380	16	jackson	jackson	PROPN
ftr-400	1380	17	,	,	PUNCT
ftr-400	1380	18	j.	j.	PROPN
ftr-400	1380	19	,	,	PUNCT
ftr-400	1380	20	concurring	concur	VERB
ftr-400	1380	21	)	)	PUNCT
ftr-400	1380	22	.	.	PUNCT
ftr-400	1381	1	see	see	VERB
ftr-400	1381	2	also	also	ADV
ftr-400	1381	3	a.p	a.p	PROPN
ftr-400	1381	4	.	.	PROPN
ftr-400	1381	5	van	van	PROPN
ftr-400	1381	6	der	der	PROPN
ftr-400	1381	7	mei	mei	PROPN
ftr-400	1381	8	,	,	PUNCT
ftr-400	1381	9	freedom	freedom	NOUN
ftr-400	1381	10	of	of	ADP
ftr-400	1381	11	movement	movement	NOUN
ftr-400	1381	12	for	for	ADP
ftr-400	1381	13	indigents	indigent	NOUN
ftr-400	1381	14	:	:	PUNCT
ftr-400	1381	15	a	a	DET
ftr-400	1381	16	comparative	comparative	ADJ
ftr-400	1381	17	analysis	analysis	NOUN
ftr-400	1381	18	of	of	ADP
ftr-400	1381	19	american	american	ADJ
ftr-400	1381	20	constitutional	constitutional	ADJ
ftr-400	1381	21	law	law	NOUN
ftr-400	1381	22	and	and	CCONJ
ftr-400	1381	23	european	european	ADJ
ftr-400	1381	24	community	community	NOUN
ftr-400	1381	25	law	law	NOUN
ftr-400	1381	26	,	,	PUNCT
ftr-400	1381	27	19	19	NUM
ftr-400	1381	28	ariz	ariz	NOUN
ftr-400	1381	29	.	.	PUNCT
ftr-400	1382	1	j.	j.	PROPN
ftr-400	1382	2	int	int	PROPN
ftr-400	1382	3	�	�	PROPN
ftr-400	1382	4	l	l	PROPN
ftr-400	1382	5	&	&	CCONJ
ftr-400	1382	6	comp	comp	PROPN
ftr-400	1382	7	.	.	PUNCT
ftr-400	1383	1	l.	l.	PROPN
ftr-400	1383	2	803	803	NUM
ftr-400	1383	3	,	,	PUNCT
ftr-400	1383	4	810	810	NUM
ftr-400	1383	5	(	(	PUNCT
ftr-400	1383	6	2002	2002	NUM
ftr-400	1383	7	)	)	PUNCT
ftr-400	1383	8	.	.	PUNCT
ftr-400	1384	1	328	328	NUM
ftr-400	1384	2	.	.	X
ftr-400	1384	3	de	de	PROPN
ftr-400	1384	4	mestral	mestral	PROPN
ftr-400	1384	5	&	&	CCONJ
ftr-400	1384	6	winter	winter	PROPN
ftr-400	1384	7	,	,	PUNCT
ftr-400	1384	8	supra	supra	PROPN
ftr-400	1384	9	note	note	PROPN
ftr-400	1384	10	310	310	NUM
ftr-400	1384	11	,	,	PUNCT
ftr-400	1384	12	at	at	ADP
ftr-400	1384	13	1003	1003	NUM
ftr-400	1384	14	;	;	PUNCT
ftr-400	1384	15	ec	ec	PROPN
ftr-400	1384	16	treaty	treaty	NOUN
ftr-400	1384	17	,	,	PUNCT
ftr-400	1384	18	supra	supra	PROPN
ftr-400	1384	19	note	note	PROPN
ftr-400	1384	20	15	15	NUM
ftr-400	1384	21	,	,	PUNCT
ftr-400	1384	22	art	art	NOUN
ftr-400	1384	23	.	.	PUNCT
ftr-400	1385	1	18	18	NUM
ftr-400	1385	2	.	.	PUNCT
ftr-400	1385	3	article	article	NOUN
ftr-400	1385	4	18	18	NUM
ftr-400	1385	5	provides	provide	VERB
ftr-400	1385	6	:	:	PUNCT
ftr-400	1385	7	1	1	X
ftr-400	1385	8	.	.	X
ftr-400	1386	1	every	every	DET
ftr-400	1386	2	citizen	citizen	NOUN
ftr-400	1386	3	of	of	ADP
ftr-400	1386	4	the	the	DET
ftr-400	1386	5	union	union	NOUN
ftr-400	1386	6	shall	shall	AUX
ftr-400	1386	7	have	have	VERB
ftr-400	1386	8	the	the	DET
ftr-400	1386	9	right	right	NOUN
ftr-400	1386	10	to	to	PART
ftr-400	1386	11	move	move	VERB
ftr-400	1386	12	and	and	CCONJ
ftr-400	1386	13	reside	reside	VERB
ftr-400	1386	14	freely	freely	ADV
ftr-400	1386	15	within	within	ADP
ftr-400	1386	16	the	the	DET
ftr-400	1386	17	territory	territory	NOUN
ftr-400	1386	18	of	of	ADP
ftr-400	1386	19	the	the	DET
ftr-400	1386	20	member	member	NOUN
ftr-400	1386	21	states	state	NOUN
ftr-400	1386	22	,	,	PUNCT
ftr-400	1386	23	subject	subject	ADJ
ftr-400	1386	24	to	to	ADP
ftr-400	1386	25	the	the	DET
ftr-400	1386	26	limitations	limitation	NOUN
ftr-400	1386	27	and	and	CCONJ
ftr-400	1386	28	conditions	condition	NOUN
ftr-400	1386	29	laid	lay	VERB
ftr-400	1386	30	down	down	ADP
ftr-400	1386	31	in	in	ADP
ftr-400	1386	32	this	this	DET
ftr-400	1386	33	treaty	treaty	NOUN
ftr-400	1386	34	and	and	CCONJ
ftr-400	1386	35	by	by	ADP
ftr-400	1386	36	the	the	DET
ftr-400	1386	37	measures	measure	NOUN
ftr-400	1386	38	adopted	adopt	VERB
ftr-400	1386	39	to	to	PART
ftr-400	1386	40	give	give	VERB
ftr-400	1386	41	it	it	PRON
ftr-400	1386	42	effect	effect	NOUN
ftr-400	1386	43	.	.	PUNCT
ftr-400	1387	1	2	2	X
ftr-400	1387	2	.	.	X
ftr-400	1387	3	if	if	SCONJ
ftr-400	1387	4	action	action	NOUN
ftr-400	1387	5	by	by	ADP
ftr-400	1387	6	the	the	DET
ftr-400	1387	7	community	community	NOUN
ftr-400	1387	8	should	should	AUX
ftr-400	1387	9	prove	prove	VERB
ftr-400	1387	10	necessary	necessary	ADJ
ftr-400	1387	11	to	to	PART
ftr-400	1387	12	attain	attain	VERB
ftr-400	1387	13	this	this	DET
ftr-400	1387	14	objective	objective	NOUN
ftr-400	1387	15	and	and	CCONJ
ftr-400	1387	16	this	this	DET
ftr-400	1387	17	treaty	treaty	NOUN
ftr-400	1387	18	has	have	AUX
ftr-400	1387	19	not	not	PART
ftr-400	1387	20	provided	provide	VERB
ftr-400	1387	21	the	the	DET
ftr-400	1387	22	necessary	necessary	ADJ
ftr-400	1387	23	powers	power	NOUN
ftr-400	1387	24	,	,	PUNCT
ftr-400	1387	25	the	the	DET
ftr-400	1387	26	council	council	NOUN
ftr-400	1387	27	may	may	AUX
ftr-400	1387	28	adopt	adopt	VERB
ftr-400	1387	29	provisions	provision	NOUN
ftr-400	1387	30	with	with	ADP
ftr-400	1387	31	a	a	DET
ftr-400	1387	32	view	view	NOUN
ftr-400	1387	33	to	to	ADP
ftr-400	1387	34	facilitating	facilitate	VERB
ftr-400	1387	35	the	the	DET
ftr-400	1387	36	exercise	exercise	NOUN
ftr-400	1387	37	of	of	ADP
ftr-400	1387	38	the	the	DET
ftr-400	1387	39	rights	right	NOUN
ftr-400	1387	40	referred	refer	VERB
ftr-400	1387	41	to	to	ADP
ftr-400	1387	42	in	in	ADP
ftr-400	1387	43	paragraph	paragraph	NOUN
ftr-400	1387	44	1	1	NUM
ftr-400	1387	45	.	.	PUNCT
ftr-400	1388	1	the	the	DET
ftr-400	1388	2	council	council	NOUN
ftr-400	1388	3	shall	shall	AUX
ftr-400	1388	4	act	act	VERB
ftr-400	1388	5	in	in	ADP
ftr-400	1388	6	accordance	accordance	NOUN
ftr-400	1388	7	with	with	ADP
ftr-400	1388	8	the	the	DET
ftr-400	1388	9	procedure	procedure	NOUN
ftr-400	1388	10	referred	refer	VERB
ftr-400	1388	11	to	to	ADP
ftr-400	1388	12	in	in	ADP
ftr-400	1388	13	article	article	NOUN
ftr-400	1388	14	251	251	NUM
ftr-400	1388	15	.	.	PUNCT
ftr-400	1389	1	i	i	PRON
ftr-400	1389	2	d.	d.	PROPN
ftr-400	1389	3	329	329	NUM
ftr-400	1389	4	.	.	PUNCT
ftr-400	1390	1	van	van	PROPN
ftr-400	1390	2	der	der	PROPN
ftr-400	1390	3	mei	mei	PROPN
ftr-400	1390	4	,	,	PUNCT
ftr-400	1390	5	supra	supra	PROPN
ftr-400	1390	6	note	note	PROPN
ftr-400	1390	7	327	327	NUM
ftr-400	1390	8	,	,	PUNCT
ftr-400	1390	9	at	at	ADP
ftr-400	1390	10	830	830	NUM
ftr-400	1390	11	n.129	n.129	NUM
ftr-400	1390	12	;	;	PUNCT
ftr-400	1390	13	ec	ec	PROPN
ftr-400	1390	14	treaty	treaty	NOUN
ftr-400	1390	15	,	,	PUNCT
ftr-400	1390	16	supra	supra	PROPN
ftr-400	1390	17	note	note	PROPN
ftr-400	1390	18	15	15	NUM
ftr-400	1390	19	,	,	PUNCT
ftr-400	1390	20	art	art	NOUN
ftr-400	1390	21	.	.	PUNCT
ftr-400	1391	1	39	39	NUM
ftr-400	1391	2	.	.	PUNCT
ftr-400	1392	1	article	article	NOUN
ftr-400	1392	2	39	39	NUM
ftr-400	1392	3	states	state	NOUN
ftr-400	1392	4	:	:	PUNCT
ftr-400	1392	5	�	�	PROPN
ftr-400	1392	6	1	1	NUM
ftr-400	1392	7	.	.	PUNCT
ftr-400	1393	1	freedom	freedom	NOUN
ftr-400	1393	2	of	of	ADP
ftr-400	1393	3	movement	movement	NOUN
ftr-400	1393	4	for	for	ADP
ftr-400	1393	5	workers	worker	NOUN
ftr-400	1393	6	shall	shall	AUX
ftr-400	1393	7	be	be	AUX
ftr-400	1393	8	secured	secure	VERB
ftr-400	1393	9	within	within	ADP
ftr-400	1393	10	the	the	DET
ftr-400	1393	11	community	community	NOUN
ftr-400	1393	12	.	.	PUNCT
ftr-400	1394	1	2	2	X
ftr-400	1394	2	.	.	X
ftr-400	1394	3	such	such	ADJ
ftr-400	1394	4	freedom	freedom	NOUN
ftr-400	1394	5	of	of	ADP
ftr-400	1394	6	movement	movement	NOUN
ftr-400	1394	7	shall	shall	AUX
ftr-400	1394	8	entail	entail	VERB
ftr-400	1394	9	the	the	DET
ftr-400	1394	10	abolition	abolition	NOUN
ftr-400	1394	11	of	of	ADP
ftr-400	1394	12	any	any	DET
ftr-400	1394	13	discrimination	discrimination	NOUN
ftr-400	1394	14	based	base	VERB
ftr-400	1394	15	on	on	ADP
ftr-400	1394	16	nationality	nationality	NOUN
ftr-400	1394	17	between	between	ADP
ftr-400	1394	18	workers	worker	NOUN
ftr-400	1394	19	of	of	ADP
ftr-400	1394	20	the	the	DET
ftr-400	1394	21	member	member	NOUN
ftr-400	1394	22	states	state	NOUN
ftr-400	1394	23	as	as	ADP
ftr-400	1394	24	regards	regard	NOUN
ftr-400	1394	25	employment	employment	NOUN
ftr-400	1394	26	,	,	PUNCT
ftr-400	1394	27	remuneration	remuneration	NOUN
ftr-400	1394	28	and	and	CCONJ
ftr-400	1394	29	other	other	ADJ
ftr-400	1394	30	conditions	condition	NOUN
ftr-400	1394	31	of	of	ADP
ftr-400	1394	32	work	work	NOUN
ftr-400	1394	33	and	and	CCONJ
ftr-400	1394	34	employment	employment	NOUN
ftr-400	1394	35	.	.	PUNCT
ftr-400	1395	1	�	�	PROPN
ftr-400	1396	1	i	i	PRON
ftr-400	1396	2	d.	d.	PROPN
ftr-400	1396	3	abroad	abroad	ADV
ftr-400	1396	4	,	,	PUNCT
ftr-400	1396	5	this	this	DET
ftr-400	1396	6	tax	tax	NOUN
ftr-400	1396	7	measure	measure	NOUN
ftr-400	1396	8	obstructed	obstruct	VERB
ftr-400	1396	9	intra	intra	ADJ
ftr-400	1396	10	-	-	ADJ
ftr-400	1396	11	community	community	NOUN
ftr-400	1396	12	trade.325	trade.325	NOUN
ftr-400	1396	13	as	as	SCONJ
ftr-400	1396	14	the	the	DET
ftr-400	1396	15	french	french	ADJ
ftr-400	1396	16	government	government	NOUN
ftr-400	1396	17	provided	provide	VERB
ftr-400	1396	18	no	no	DET
ftr-400	1396	19	reasonable	reasonable	ADJ
ftr-400	1396	20	justification	justification	NOUN
ftr-400	1396	21	for	for	ADP
ftr-400	1396	22	the	the	DET
ftr-400	1396	23	tax	tax	NOUN
ftr-400	1396	24	provision	provision	NOUN
ftr-400	1396	25	,	,	PUNCT
ftr-400	1396	26	it	it	PRON
ftr-400	1396	27	was	be	AUX
ftr-400	1396	28	prohibited	prohibit	VERB
ftr-400	1396	29	for	for	ADP
ftr-400	1396	30	having	have	VERB
ftr-400	1396	31	an	an	DET
ftr-400	1396	32	equivalent	equivalent	ADJ
ftr-400	1396	33	effect	effect	NOUN
ftr-400	1396	34	to	to	ADP
ftr-400	1396	35	that	that	PRON
ftr-400	1396	36	of	of	ADP
ftr-400	1396	37	a	a	DET
ftr-400	1396	38	quantitative	quantitative	ADJ
ftr-400	1396	39	import	import	NOUN
ftr-400	1396	40	restriction.326	restriction.326	NOUN
ftr-400	1396	41	2	2	NUM
ftr-400	1396	42	.	.	PUNCT
ftr-400	1397	1	the	the	DET
ftr-400	1397	2	free	free	ADJ
ftr-400	1397	3	movement	movement	NOUN
ftr-400	1397	4	of	of	ADP
ftr-400	1397	5	persons	person	NOUN
ftr-400	1397	6	although	although	SCONJ
ftr-400	1397	7	the	the	DET
ftr-400	1397	8	citizens	citizen	NOUN
ftr-400	1397	9	of	of	ADP
ftr-400	1397	10	the	the	DET
ftr-400	1397	11	european	european	PROPN
ftr-400	1397	12	union	union	PROPN
ftr-400	1397	13	do	do	AUX
ftr-400	1397	14	not	not	PART
ftr-400	1397	15	have	have	VERB
ftr-400	1397	16	a	a	DET
ftr-400	1397	17	general	general	ADJ
ftr-400	1397	18	right	right	NOUN
ftr-400	1397	19	of	of	ADP
ftr-400	1397	20	residence	residence	NOUN
ftr-400	1397	21	across	across	ADP
ftr-400	1397	22	the	the	DET
ftr-400	1397	23	union	union	NOUN
ftr-400	1397	24	comparable	comparable	ADJ
ftr-400	1397	25	to	to	ADP
ftr-400	1397	26	that	that	PRON
ftr-400	1397	27	of	of	ADP
ftr-400	1397	28	u.s	u.s	PROPN
ftr-400	1397	29	.	.	PROPN
ftr-400	1397	30	citizens	citizen	NOUN
ftr-400	1397	31	with	with	ADP
ftr-400	1397	32	respect	respect	NOUN
ftr-400	1397	33	to	to	ADP
ftr-400	1397	34	the	the	DET
ftr-400	1397	35	states,327	states,327	NOUN
ftr-400	1397	36	they	they	PRON
ftr-400	1397	37	may	may	AUX
ftr-400	1397	38	move	move	VERB
ftr-400	1397	39	and	and	CCONJ
ftr-400	1397	40	reside	reside	VERB
ftr-400	1397	41	freely	freely	ADV
ftr-400	1397	42	within	within	ADP
ftr-400	1397	43	the	the	DET
ftr-400	1397	44	eu	eu	PROPN
ftr-400	1397	45	subject	subject	NOUN
ftr-400	1397	46	to	to	ADP
ftr-400	1397	47	limitations	limitation	NOUN
ftr-400	1397	48	and	and	CCONJ
ftr-400	1397	49	conditions	condition	NOUN
ftr-400	1397	50	set	set	VERB
ftr-400	1397	51	forth	forth	ADP
ftr-400	1397	52	in	in	ADP
ftr-400	1397	53	article	article	NOUN
ftr-400	1397	54	18	18	NUM
ftr-400	1397	55	of	of	ADP
ftr-400	1397	56	the	the	DET
ftr-400	1397	57	ec	ec	PROPN
ftr-400	1397	58	treaty.328	treaty.328	PROPN
ftr-400	1397	59	article	article	NOUN
ftr-400	1397	60	39	39	NUM
ftr-400	1397	61	protects	protect	VERB
ftr-400	1397	62	the	the	DET
ftr-400	1397	63	free	free	ADJ
ftr-400	1397	64	movement	movement	NOUN
ftr-400	1397	65	of	of	ADP
ftr-400	1397	66	workers.329	workers.329	PROPN
ftr-400	1397	67	as	as	ADV
ftr-400	1397	68	early	early	ADV
ftr-400	1397	69	as	as	ADP
ftr-400	1397	70	1968	1968	NUM
ftr-400	1397	71	,	,	PUNCT
ftr-400	1397	72	the	the	DET
ftr-400	1397	73	council	council	NOUN
ftr-400	1397	74	laid	lay	VERB
ftr-400	1397	75	down	down	ADP
ftr-400	1397	76	the	the	DET
ftr-400	1397	77	requirement	requirement	NOUN
ftr-400	1397	78	in	in	ADP
ftr-400	1397	79	article	article	NOUN
ftr-400	1397	80	7	7	NUM
ftr-400	1397	81	of	of	ADP
ftr-400	1397	82	regulation	regulation	NOUN
ftr-400	1397	83	no	no	NOUN
ftr-400	1397	84	.	.	PUNCT
ftr-400	1398	1	1612/68	1612/68	NUM
ftr-400	1398	2	that	that	SCONJ
ftr-400	1398	3	workers	worker	NOUN
ftr-400	1398	4	who	who	PRON
ftr-400	1398	5	are	be	AUX
ftr-400	1398	6	nationals	national	NOUN
ftr-400	1398	7	of	of	ADP
ftr-400	1398	8	a	a	DET
ftr-400	1398	9	member	member	NOUN
ftr-400	1398	10	state	state	NOUN
ftr-400	1398	11	are	be	AUX
ftr-400	1398	12	to	to	PART
ftr-400	1398	13	enjoy	enjoy	VERB
ftr-400	1398	14	,	,	PUNCT
ftr-400	1398	15	in	in	ADP
ftr-400	1398	16	2005	2005	NUM
ftr-400	1398	17	]	]	PUNCT
ftr-400	1398	18	tax	tax	NOUN
ftr-400	1398	19	discrimination	discrimination	NOUN
ftr-400	1398	20	97	97	NUM
ftr-400	1398	21	330	330	NUM
ftr-400	1398	22	.	.	PUNCT
ftr-400	1399	1	council	council	NOUN
ftr-400	1399	2	regulation	regulation	NOUN
ftr-400	1399	3	1612/68	1612/68	NUM
ftr-400	1399	4	,	,	PUNCT
ftr-400	1399	5	art	art	NOUN
ftr-400	1399	6	.	.	PUNCT
ftr-400	1400	1	7	7	NUM
ftr-400	1400	2	,	,	PUNCT
ftr-400	1400	3	1968	1968	NUM
ftr-400	1400	4	o.j	o.j	PROPN
ftr-400	1400	5	.	.	PUNCT
ftr-400	1400	6	(	(	PUNCT
ftr-400	1400	7	l	l	NOUN
ftr-400	1400	8	257	257	NUM
ftr-400	1400	9	)	)	PUNCT
ftr-400	1400	10	2	2	NUM
ftr-400	1400	11	,	,	PUNCT
ftr-400	1400	12	¶¶	¶¶	PROPN
ftr-400	1400	13	1	1	NUM
ftr-400	1400	14	,	,	PUNCT
ftr-400	1400	15	2	2	NUM
ftr-400	1400	16	.	.	PUNCT
ftr-400	1400	17	article	article	NOUN
ftr-400	1400	18	7	7	NUM
ftr-400	1400	19	of	of	ADP
ftr-400	1400	20	regulation	regulation	NOUN
ftr-400	1400	21	1612/68	1612/68	NUM
ftr-400	1400	22	provides	provide	VERB
ftr-400	1400	23	:	:	PUNCT
ftr-400	1400	24	�	�	PROPN
ftr-400	1400	25	1	1	NUM
ftr-400	1400	26	.	.	PUNCT
ftr-400	1401	1	a	a	DET
ftr-400	1401	2	worker	worker	NOUN
ftr-400	1401	3	who	who	PRON
ftr-400	1401	4	is	be	AUX
ftr-400	1401	5	a	a	DET
ftr-400	1401	6	national	national	NOUN
ftr-400	1401	7	of	of	ADP
ftr-400	1401	8	a	a	DET
ftr-400	1401	9	member	member	NOUN
ftr-400	1401	10	state	state	NOUN
ftr-400	1401	11	may	may	AUX
ftr-400	1401	12	not	not	PART
ftr-400	1401	13	,	,	PUNCT
ftr-400	1401	14	in	in	ADP
ftr-400	1401	15	the	the	DET
ftr-400	1401	16	territory	territory	NOUN
ftr-400	1401	17	of	of	ADP
ftr-400	1401	18	another	another	DET
ftr-400	1401	19	member	member	NOUN
ftr-400	1401	20	state	state	NOUN
ftr-400	1401	21	,	,	PUNCT
ftr-400	1401	22	be	be	AUX
ftr-400	1401	23	treated	treat	VERB
ftr-400	1401	24	differently	differently	ADV
ftr-400	1401	25	from	from	ADP
ftr-400	1401	26	national	national	ADJ
ftr-400	1401	27	workers	worker	NOUN
ftr-400	1401	28	by	by	ADP
ftr-400	1401	29	reason	reason	NOUN
ftr-400	1401	30	of	of	ADP
ftr-400	1401	31	his	his	PRON
ftr-400	1401	32	nationality	nationality	NOUN
ftr-400	1401	33	.	.	PUNCT
ftr-400	1401	34	.	.	PUNCT
ftr-400	1401	35	.	.	PUNCT
ftr-400	1402	1	;	;	PUNCT
ftr-400	1402	2	2	2	X
ftr-400	1402	3	.	.	X
ftr-400	1402	4	he	he	PRON
ftr-400	1402	5	shall	shall	AUX
ftr-400	1402	6	enjoy	enjoy	VERB
ftr-400	1402	7	the	the	DET
ftr-400	1402	8	same	same	ADJ
ftr-400	1402	9	social	social	ADJ
ftr-400	1402	10	and	and	CCONJ
ftr-400	1402	11	tax	tax	NOUN
ftr-400	1402	12	advantages	advantage	NOUN
ftr-400	1402	13	as	as	ADP
ftr-400	1402	14	national	national	ADJ
ftr-400	1402	15	workers	worker	NOUN
ftr-400	1402	16	.	.	PUNCT
ftr-400	1403	1	�	�	PROPN
ftr-400	1404	1	i	i	PRON
ftr-400	1404	2	d.	d.	PROPN
ftr-400	1404	3	331	331	NUM
ftr-400	1404	4	.	.	PUNCT
ftr-400	1405	1	ec	ec	PROPN
ftr-400	1405	2	treaty	treaty	PROPN
ftr-400	1405	3	,	,	PUNCT
ftr-400	1405	4	supra	supra	PROPN
ftr-400	1405	5	note	note	PROPN
ftr-400	1405	6	15	15	NUM
ftr-400	1405	7	,	,	PUNCT
ftr-400	1405	8	art	art	NOUN
ftr-400	1405	9	.	.	PUNCT
ftr-400	1406	1	43	43	NUM
ftr-400	1406	2	.	.	PUNCT
ftr-400	1407	1	�	�	PROPN
ftr-400	1407	2	freedom	freedom	NOUN
ftr-400	1407	3	of	of	ADP
ftr-400	1407	4	establishment	establishment	NOUN
ftr-400	1407	5	shall	shall	AUX
ftr-400	1407	6	include	include	VERB
ftr-400	1407	7	the	the	DET
ftr-400	1407	8	right	right	NOUN
ftr-400	1407	9	to	to	PART
ftr-400	1407	10	take	take	VERB
ftr-400	1407	11	up	up	ADP
ftr-400	1407	12	and	and	CCONJ
ftr-400	1407	13	pursue	pursue	VERB
ftr-400	1407	14	activities	activity	NOUN
ftr-400	1407	15	as	as	ADP
ftr-400	1407	16	self	self	NOUN
ftr-400	1407	17	-	-	PUNCT
ftr-400	1407	18	employed	employ	VERB
ftr-400	1407	19	persons	person	NOUN
ftr-400	1407	20	and	and	CCONJ
ftr-400	1407	21	to	to	PART
ftr-400	1407	22	set	set	VERB
ftr-400	1407	23	up	up	ADP
ftr-400	1407	24	and	and	CCONJ
ftr-400	1407	25	manage	manage	VERB
ftr-400	1407	26	undertakings	undertaking	NOUN
ftr-400	1407	27	.	.	PUNCT
ftr-400	1407	28	.	.	PUNCT
ftr-400	1407	29	.	.	PUNCT
ftr-400	1408	1	.	.	PUNCT
ftr-400	1409	1	�	�	PROPN
ftr-400	1410	1	i	i	PRON
ftr-400	1410	2	d.	d.	PROPN
ftr-400	1410	3	332	332	NUM
ftr-400	1410	4	.	.	PUNCT
ftr-400	1411	1	deloitte	deloitte	PROPN
ftr-400	1411	2	eu	eu	PROPN
ftr-400	1411	3	study	study	PROPN
ftr-400	1411	4	,	,	PUNCT
ftr-400	1411	5	supra	supra	PROPN
ftr-400	1411	6	note	note	NOUN
ftr-400	1411	7	300	300	NUM
ftr-400	1411	8	,	,	PUNCT
ftr-400	1411	9	at	at	ADP
ftr-400	1411	10	14	14	NUM
ftr-400	1411	11	n.38	n.38	PROPN
ftr-400	1411	12	.	.	PROPN
ftr-400	1411	13	333	333	NUM
ftr-400	1411	14	.	.	PUNCT
ftr-400	1412	1	paul	paul	PROPN
ftr-400	1412	2	farmer	farmer	PROPN
ftr-400	1412	3	,	,	PUNCT
ftr-400	1412	4	ec	ec	PROPN
ftr-400	1412	5	law	law	NOUN
ftr-400	1412	6	and	and	CCONJ
ftr-400	1412	7	direct	direct	ADJ
ftr-400	1412	8	taxation	taxation	NOUN
ftr-400	1412	9	�	�	PROPN
ftr-400	1412	10	some	some	DET
ftr-400	1412	11	thoughts	thought	NOUN
ftr-400	1412	12	on	on	ADP
ftr-400	1412	13	recent	recent	ADJ
ftr-400	1412	14	issues	issue	NOUN
ftr-400	1412	15	,	,	PUNCT
ftr-400	1412	16	1	1	NUM
ftr-400	1412	17	ec	ec	PROPN
ftr-400	1412	18	tax	tax	NOUN
ftr-400	1412	19	j.	j.	PROPN
ftr-400	1412	20	91	91	PROPN
ftr-400	1412	21	,	,	PUNCT
ftr-400	1412	22	92	92	NUM
ftr-400	1412	23	-	-	SYM
ftr-400	1412	24	93	93	NUM
ftr-400	1412	25	(	(	PUNCT
ftr-400	1412	26	1997	1997	NUM
ftr-400	1412	27	)	)	PUNCT
ftr-400	1413	1	[	[	X
ftr-400	1413	2	hereinafter	hereinafter	NOUN
ftr-400	1413	3	farmer	farmer	NOUN
ftr-400	1413	4	,	,	PUNCT
ftr-400	1413	5	direct	direct	ADJ
ftr-400	1413	6	taxation	taxation	NOUN
ftr-400	1413	7	]	]	PUNCT
ftr-400	1413	8	.	.	PUNCT
ftr-400	1414	1	334	334	NUM
ftr-400	1414	2	.	.	PUNCT
ftr-400	1415	1	the	the	DET
ftr-400	1415	2	privileges	privilege	NOUN
ftr-400	1415	3	and	and	CCONJ
ftr-400	1415	4	immunities	immunity	NOUN
ftr-400	1415	5	clause	clause	NOUN
ftr-400	1415	6	provides	provide	VERB
ftr-400	1415	7	no	no	DET
ftr-400	1415	8	protection	protection	NOUN
ftr-400	1415	9	for	for	ADP
ftr-400	1415	10	corporations	corporation	NOUN
ftr-400	1415	11	,	,	PUNCT
ftr-400	1415	12	because	because	SCONJ
ftr-400	1415	13	corporations	corporation	NOUN
ftr-400	1415	14	are	be	AUX
ftr-400	1415	15	not	not	PART
ftr-400	1415	16	�	�	NOUN
ftr-400	1415	17	citizens	citizen	NOUN
ftr-400	1415	18	.	.	PUNCT
ftr-400	1416	1	�	�	PROPN
ftr-400	1416	2	hellerstein	hellerstein	PROPN
ftr-400	1416	3	&	&	CCONJ
ftr-400	1416	4	hellerstein	hellerstein	PROPN
ftr-400	1416	5	,	,	PUNCT
ftr-400	1416	6	supra	supra	PROPN
ftr-400	1416	7	note	note	PROPN
ftr-400	1416	8	170	170	NUM
ftr-400	1416	9	,	,	PUNCT
ftr-400	1416	10	at	at	ADP
ftr-400	1416	11	85	85	NUM
ftr-400	1416	12	.	.	PUNCT
ftr-400	1417	1	see	see	VERB
ftr-400	1417	2	also	also	ADV
ftr-400	1417	3	supra	supra	PROPN
ftr-400	1417	4	notes	note	NOUN
ftr-400	1417	5	226	226	NUM
ftr-400	1417	6	,	,	PUNCT
ftr-400	1417	7	241	241	NUM
ftr-400	1417	8	-	-	SYM
ftr-400	1417	9	67	67	NUM
ftr-400	1417	10	and	and	CCONJ
ftr-400	1417	11	accompanying	accompany	VERB
ftr-400	1417	12	text	text	NOUN
ftr-400	1417	13	.	.	PUNCT
ftr-400	1418	1	335	335	NUM
ftr-400	1418	2	.	.	PUNCT
ftr-400	1419	1	ec	ec	PROPN
ftr-400	1419	2	treaty	treaty	PROPN
ftr-400	1419	3	,	,	PUNCT
ftr-400	1419	4	supra	supra	PROPN
ftr-400	1419	5	note	note	PROPN
ftr-400	1419	6	15	15	NUM
ftr-400	1419	7	,	,	PUNCT
ftr-400	1419	8	art	art	NOUN
ftr-400	1419	9	.	.	PUNCT
ftr-400	1420	1	48	48	NUM
ftr-400	1420	2	.	.	PUNCT
ftr-400	1421	1	although	although	SCONJ
ftr-400	1421	2	individual	individual	ADJ
ftr-400	1421	3	citizens	citizen	NOUN
ftr-400	1421	4	are	be	AUX
ftr-400	1421	5	not	not	PART
ftr-400	1421	6	required	require	VERB
ftr-400	1421	7	to	to	PART
ftr-400	1421	8	live	live	VERB
ftr-400	1421	9	in	in	ADP
ftr-400	1421	10	a	a	DET
ftr-400	1421	11	member	member	NOUN
ftr-400	1421	12	state	state	NOUN
ftr-400	1421	13	in	in	ADP
ftr-400	1421	14	order	order	NOUN
ftr-400	1421	15	to	to	PART
ftr-400	1421	16	receive	receive	VERB
ftr-400	1421	17	these	these	DET
ftr-400	1421	18	protections	protection	NOUN
ftr-400	1421	19	,	,	PUNCT
ftr-400	1421	20	corporations	corporation	NOUN
ftr-400	1421	21	must	must	AUX
ftr-400	1421	22	have	have	VERB
ftr-400	1421	23	a	a	DET
ftr-400	1421	24	primary	primary	ADJ
ftr-400	1421	25	establishment	establishment	NOUN
ftr-400	1421	26	within	within	ADP
ftr-400	1421	27	the	the	DET
ftr-400	1421	28	eu	eu	PROPN
ftr-400	1421	29	.	.	PROPN
ftr-400	1421	30	deloitte	deloitte	PROPN
ftr-400	1421	31	eu	eu	PROPN
ftr-400	1421	32	study	study	PROPN
ftr-400	1421	33	,	,	PUNCT
ftr-400	1421	34	supra	supra	PROPN
ftr-400	1421	35	note	note	NOUN
ftr-400	1421	36	300	300	NUM
ftr-400	1421	37	,	,	PUNCT
ftr-400	1421	38	at	at	ADP
ftr-400	1421	39	15	15	NUM
ftr-400	1421	40	.	.	NOUN
ftr-400	1421	41	336	336	NUM
ftr-400	1421	42	.	.	PUNCT
ftr-400	1422	1	see	see	VERB
ftr-400	1422	2	,	,	PUNCT
ftr-400	1422	3	e.g.	e.g.	ADV
ftr-400	1422	4	,	,	PUNCT
ftr-400	1422	5	case	case	NOUN
ftr-400	1422	6	c-141/99	c-141/99	NOUN
ftr-400	1422	7	,	,	PUNCT
ftr-400	1422	8	algemene	algemene	NOUN
ftr-400	1422	9	maatschappij	maatschappij	NOUN
ftr-400	1422	10	voor	voor	NOUN
ftr-400	1422	11	investering	investere	VERB
ftr-400	1422	12	en	en	ADP
ftr-400	1422	13	dienstverlening	dienstverlene	VERB
ftr-400	1422	14	nv	nv	PROPN
ftr-400	1422	15	(	(	PUNCT
ftr-400	1422	16	amid	amid	ADP
ftr-400	1422	17	)	)	PUNCT
ftr-400	1422	18	v.	v.	ADP
ftr-400	1422	19	belgische	belgische	PROPN
ftr-400	1422	20	staat	staat	PROPN
ftr-400	1422	21	,	,	PUNCT
ftr-400	1422	22	2000	2000	NUM
ftr-400	1422	23	e.c.r	e.c.r	X
ftr-400	1422	24	.	.	PUNCT
ftr-400	1423	1	i-11619	i-11619	PROPN
ftr-400	1423	2	;	;	PUNCT
ftr-400	1423	3	case	case	NOUN
ftr-400	1423	4	c-330/91	c-330/91	PROPN
ftr-400	1423	5	,	,	PUNCT
ftr-400	1423	6	the	the	DET
ftr-400	1423	7	queen	queen	NOUN
ftr-400	1423	8	v.	v.	CCONJ
ftr-400	1423	9	inland	inland	ADJ
ftr-400	1423	10	revenue	revenue	NOUN
ftr-400	1423	11	commissioners	commissioner	NOUN
ftr-400	1423	12	,	,	PUNCT
ftr-400	1423	13	ex	ex	X
ftr-400	1423	14	parte	parte	PROPN
ftr-400	1423	15	commerzbank	commerzbank	PROPN
ftr-400	1423	16	ag	ag	PROPN
ftr-400	1423	17	,	,	PUNCT
ftr-400	1423	18	1993	1993	NUM
ftr-400	1423	19	e.c.r	e.c.r	X
ftr-400	1423	20	.	.	PUNCT
ftr-400	1424	1	i-4017	i-4017	NOUN
ftr-400	1424	2	;	;	PUNCT
ftr-400	1424	3	case	case	NOUN
ftr-400	1424	4	c-264/96	c-264/96	VERB
ftr-400	1424	5	,	,	PUNCT
ftr-400	1424	6	imperial	imperial	ADJ
ftr-400	1424	7	chemical	chemical	NOUN
ftr-400	1424	8	industries	industry	NOUN
ftr-400	1424	9	plc	plc	PROPN
ftr-400	1424	10	(	(	PUNCT
ftr-400	1424	11	ici	ici	PROPN
ftr-400	1424	12	)	)	PUNCT
ftr-400	1424	13	v.	v.	PROPN
ftr-400	1424	14	colmer	colmer	NOUN
ftr-400	1424	15	(	(	PUNCT
ftr-400	1424	16	her	her	PRON
ftr-400	1424	17	majesty	majesty	PROPN
ftr-400	1424	18	�	�	PROPN
ftr-400	1424	19	s	s	PART
ftr-400	1424	20	inspector	inspector	NOUN
ftr-400	1424	21	of	of	ADP
ftr-400	1424	22	taxes	taxis	NOUN
ftr-400	1424	23	)	)	PUNCT
ftr-400	1424	24	,	,	PUNCT
ftr-400	1424	25	1998	1998	NUM
ftr-400	1424	26	e.c.r	e.c.r	ADJ
ftr-400	1424	27	.	.	PUNCT
ftr-400	1425	1	i-4695	i-4695	X
ftr-400	1425	2	.	.	PUNCT
ftr-400	1426	1	337	337	NUM
ftr-400	1426	2	.	.	PUNCT
ftr-400	1427	1	case	case	NOUN
ftr-400	1427	2	c-107/94	c-107/94	NOUN
ftr-400	1427	3	,	,	PUNCT
ftr-400	1427	4	asscher	asscher	NOUN
ftr-400	1427	5	v.	v.	PROPN
ftr-400	1427	6	staatssecretaris	staatssecretaris	PROPN
ftr-400	1427	7	van	van	PROPN
ftr-400	1427	8	financien	financien	PROPN
ftr-400	1427	9	,	,	PUNCT
ftr-400	1427	10	1996	1996	NUM
ftr-400	1427	11	e.c.r	e.c.r	X
ftr-400	1427	12	.	.	PUNCT
ftr-400	1428	1	i-3089	i-3089	NOUN
ftr-400	1428	2	,	,	PUNCT
ftr-400	1428	3	¶	¶	PROPN
ftr-400	1428	4	29	29	NUM
ftr-400	1428	5	(	(	PUNCT
ftr-400	1428	6	citing	cite	VERB
ftr-400	1428	7	case	case	NOUN
ftr-400	1428	8	c-106/91	c-106/91	VERB
ftr-400	1428	9	,	,	PUNCT
ftr-400	1428	10	ramrath	ramrath	NOUN
ftr-400	1428	11	v.	v.	ADP
ftr-400	1428	12	ministre	ministre	PROPN
ftr-400	1428	13	de	de	PROPN
ftr-400	1428	14	la	la	PROPN
ftr-400	1428	15	justice	justice	PROPN
ftr-400	1428	16	,	,	PUNCT
ftr-400	1428	17	1992	1992	NUM
ftr-400	1428	18	e.c.r	e.c.r	PROPN
ftr-400	1428	19	.	.	PUNCT
ftr-400	1428	20	i3351	i3351	NOUN
ftr-400	1428	21	,	,	PUNCT
ftr-400	1428	22	¶	¶	NOUN
ftr-400	1428	23	17	17	NUM
ftr-400	1428	24	)	)	PUNCT
ftr-400	1428	25	(	(	PUNCT
ftr-400	1428	26	stating	state	VERB
ftr-400	1428	27	that	that	SCONJ
ftr-400	1428	28	articles	article	NOUN
ftr-400	1428	29	48	48	NUM
ftr-400	1428	30	and	and	CCONJ
ftr-400	1428	31	52	52	NUM
ftr-400	1428	32	(	(	PUNCT
ftr-400	1428	33	now	now	ADV
ftr-400	1428	34	arts	art	NOUN
ftr-400	1428	35	.	.	PUNCT
ftr-400	1429	1	39	39	NUM
ftr-400	1429	2	and	and	CCONJ
ftr-400	1429	3	48	48	NUM
ftr-400	1429	4	)	)	PUNCT
ftr-400	1429	5	are	be	AUX
ftr-400	1429	6	based	base	VERB
ftr-400	1429	7	on	on	ADP
ftr-400	1429	8	the	the	DET
ftr-400	1429	9	same	same	ADJ
ftr-400	1429	10	principles	principle	NOUN
ftr-400	1429	11	with	with	ADP
ftr-400	1429	12	respect	respect	NOUN
ftr-400	1429	13	to	to	ADP
ftr-400	1429	14	the	the	DET
ftr-400	1429	15	prohibition	prohibition	NOUN
ftr-400	1429	16	of	of	ADP
ftr-400	1429	17	all	all	DET
ftr-400	1429	18	discrimination	discrimination	NOUN
ftr-400	1429	19	on	on	ADP
ftr-400	1429	20	the	the	DET
ftr-400	1429	21	grounds	ground	NOUN
ftr-400	1429	22	of	of	ADP
ftr-400	1429	23	nationality	nationality	NOUN
ftr-400	1429	24	)	)	PUNCT
ftr-400	1429	25	.	.	PUNCT
ftr-400	1430	1	the	the	DET
ftr-400	1430	2	territory	territory	NOUN
ftr-400	1430	3	of	of	ADP
ftr-400	1430	4	another	another	DET
ftr-400	1430	5	member	member	NOUN
ftr-400	1430	6	state	state	NOUN
ftr-400	1430	7	,	,	PUNCT
ftr-400	1430	8	the	the	DET
ftr-400	1430	9	same	same	ADJ
ftr-400	1430	10	tax	tax	NOUN
ftr-400	1430	11	benefits	benefit	NOUN
ftr-400	1430	12	as	as	ADP
ftr-400	1430	13	nationals	national	NOUN
ftr-400	1430	14	working	work	VERB
ftr-400	1430	15	in	in	ADP
ftr-400	1430	16	the	the	DET
ftr-400	1430	17	state.330	state.330	NOUN
ftr-400	1430	18	this	this	DET
ftr-400	1430	19	nondiscrimination	nondiscrimination	NOUN
ftr-400	1430	20	principle	principle	NOUN
ftr-400	1430	21	is	be	AUX
ftr-400	1430	22	also	also	ADV
ftr-400	1430	23	embodied	embody	VERB
ftr-400	1430	24	in	in	ADP
ftr-400	1430	25	article	article	NOUN
ftr-400	1430	26	43	43	NUM
ftr-400	1430	27	of	of	ADP
ftr-400	1430	28	the	the	DET
ftr-400	1430	29	ec	ec	PROPN
ftr-400	1430	30	treaty	treaty	NOUN
ftr-400	1430	31	that	that	PRON
ftr-400	1430	32	deals	deal	VERB
ftr-400	1430	33	with	with	ADP
ftr-400	1430	34	discriminatory	discriminatory	ADJ
ftr-400	1430	35	restrictions	restriction	NOUN
ftr-400	1430	36	on	on	ADP
ftr-400	1430	37	the	the	DET
ftr-400	1430	38	free	free	ADJ
ftr-400	1430	39	movement	movement	NOUN
ftr-400	1430	40	of	of	ADP
ftr-400	1430	41	self	self	NOUN
ftr-400	1430	42	-	-	PUNCT
ftr-400	1430	43	employed	employ	VERB
ftr-400	1430	44	persons	person	NOUN
ftr-400	1430	45	and	and	CCONJ
ftr-400	1430	46	the	the	DET
ftr-400	1430	47	freedom	freedom	NOUN
ftr-400	1430	48	of	of	ADP
ftr-400	1430	49	establishment.331	establishment.331	NOUN
ftr-400	1430	50	the	the	DET
ftr-400	1430	51	concept	concept	NOUN
ftr-400	1430	52	of	of	ADP
ftr-400	1430	53	the	the	DET
ftr-400	1430	54	right	right	NOUN
ftr-400	1430	55	of	of	ADP
ftr-400	1430	56	establishment	establishment	NOUN
ftr-400	1430	57	is	be	AUX
ftr-400	1430	58	very	very	ADV
ftr-400	1430	59	broad	broad	ADJ
ftr-400	1430	60	and	and	CCONJ
ftr-400	1430	61	allows	allow	VERB
ftr-400	1430	62	a	a	DET
ftr-400	1430	63	community	community	NOUN
ftr-400	1430	64	national	national	ADJ
ftr-400	1430	65	to	to	PART
ftr-400	1430	66	participate	participate	VERB
ftr-400	1430	67	in	in	ADP
ftr-400	1430	68	the	the	DET
ftr-400	1430	69	economic	economic	ADJ
ftr-400	1430	70	life	life	NOUN
ftr-400	1430	71	of	of	ADP
ftr-400	1430	72	another	another	DET
ftr-400	1430	73	member	member	NOUN
ftr-400	1430	74	state.332	state.332	VERB
ftr-400	1430	75	the	the	DET
ftr-400	1430	76	prohibition	prohibition	NOUN
ftr-400	1430	77	on	on	ADP
ftr-400	1430	78	restrictions	restriction	NOUN
ftr-400	1430	79	on	on	ADP
ftr-400	1430	80	establishment	establishment	NOUN
ftr-400	1430	81	applies	apply	VERB
ftr-400	1430	82	to	to	ADP
ftr-400	1430	83	permanent	permanent	ADJ
ftr-400	1430	84	establishments	establishment	NOUN
ftr-400	1430	85	of	of	ADP
ftr-400	1430	86	foreign	foreign	ADJ
ftr-400	1430	87	enterprises	enterprise	NOUN
ftr-400	1430	88	as	as	ADV
ftr-400	1430	89	well	well	ADV
ftr-400	1430	90	as	as	ADP
ftr-400	1430	91	subsidiaries	subsidiary	NOUN
ftr-400	1430	92	of	of	ADP
ftr-400	1430	93	foreign	foreign	ADJ
ftr-400	1430	94	corporations.333	corporations.333	NOUN
ftr-400	1430	95	unlike	unlike	ADP
ftr-400	1430	96	the	the	DET
ftr-400	1430	97	u.s	u.s	PROPN
ftr-400	1430	98	.	.	PROPN
ftr-400	1430	99	constitution,334	constitution,334	PROPN
ftr-400	1431	1	the	the	DET
ftr-400	1431	2	ec	ec	PROPN
ftr-400	1431	3	treaty	treaty	NOUN
ftr-400	1431	4	dictates	dictate	VERB
ftr-400	1431	5	that	that	SCONJ
ftr-400	1431	6	companies	company	NOUN
ftr-400	1431	7	or	or	CCONJ
ftr-400	1431	8	firms	firm	NOUN
ftr-400	1431	9	formed	form	VERB
ftr-400	1431	10	in	in	ADP
ftr-400	1431	11	accordance	accordance	NOUN
ftr-400	1431	12	with	with	ADP
ftr-400	1431	13	the	the	DET
ftr-400	1431	14	laws	law	NOUN
ftr-400	1431	15	of	of	ADP
ftr-400	1431	16	a	a	DET
ftr-400	1431	17	member	member	NOUN
ftr-400	1431	18	state	state	NOUN
ftr-400	1431	19	and	and	CCONJ
ftr-400	1431	20	that	that	PRON
ftr-400	1431	21	have	have	VERB
ftr-400	1431	22	their	their	PRON
ftr-400	1431	23	registered	register	VERB
ftr-400	1431	24	office	office	NOUN
ftr-400	1431	25	,	,	PUNCT
ftr-400	1431	26	central	central	ADJ
ftr-400	1431	27	administration	administration	NOUN
ftr-400	1431	28	or	or	CCONJ
ftr-400	1431	29	principal	principal	ADJ
ftr-400	1431	30	place	place	NOUN
ftr-400	1431	31	of	of	ADP
ftr-400	1431	32	business	business	NOUN
ftr-400	1431	33	within	within	ADP
ftr-400	1431	34	the	the	DET
ftr-400	1431	35	community	community	NOUN
ftr-400	1431	36	must	must	AUX
ftr-400	1431	37	be	be	AUX
ftr-400	1431	38	treated	treat	VERB
ftr-400	1431	39	in	in	ADP
ftr-400	1431	40	the	the	DET
ftr-400	1431	41	same	same	ADJ
ftr-400	1431	42	way	way	NOUN
ftr-400	1431	43	as	as	ADP
ftr-400	1431	44	natural	natural	ADJ
ftr-400	1431	45	persons	person	NOUN
ftr-400	1431	46	who	who	PRON
ftr-400	1431	47	are	be	AUX
ftr-400	1431	48	nationals	national	NOUN
ftr-400	1431	49	of	of	ADP
ftr-400	1431	50	member	member	NOUN
ftr-400	1431	51	states.335	states.335	PROPN
ftr-400	1431	52	thus	thus	ADV
ftr-400	1431	53	,	,	PUNCT
ftr-400	1431	54	foreign	foreign	ADJ
ftr-400	1431	55	branches	branch	NOUN
ftr-400	1431	56	or	or	CCONJ
ftr-400	1431	57	subsidiaries	subsidiary	NOUN
ftr-400	1431	58	have	have	AUX
ftr-400	1431	59	brought	bring	VERB
ftr-400	1431	60	many	many	ADJ
ftr-400	1431	61	direct	direct	ADJ
ftr-400	1431	62	tax	tax	NOUN
ftr-400	1431	63	cases	case	NOUN
ftr-400	1431	64	before	before	ADP
ftr-400	1431	65	the	the	DET
ftr-400	1431	66	ecj.336	ecj.336	NOUN
ftr-400	1431	67	the	the	DET
ftr-400	1431	68	same	same	ADJ
ftr-400	1431	69	analysis	analysis	NOUN
ftr-400	1431	70	that	that	PRON
ftr-400	1431	71	applies	apply	VERB
ftr-400	1431	72	to	to	ADP
ftr-400	1431	73	workers	worker	NOUN
ftr-400	1431	74	has	have	AUX
ftr-400	1431	75	been	be	AUX
ftr-400	1431	76	used	use	VERB
ftr-400	1431	77	to	to	PART
ftr-400	1431	78	decide	decide	VERB
ftr-400	1431	79	cases	case	NOUN
ftr-400	1431	80	involving	involve	VERB
ftr-400	1431	81	foreign	foreign	ADJ
ftr-400	1431	82	branches	branch	NOUN
ftr-400	1431	83	and	and	CCONJ
ftr-400	1431	84	subsidiaries.337	subsidiaries.337	NOUN
ftr-400	1431	85	98	98	NUM
ftr-400	1431	86	florida	florida	PROPN
ftr-400	1431	87	tax	tax	NOUN
ftr-400	1431	88	review	review	NOUN
ftr-400	1432	1	[	[	X
ftr-400	1432	2	vol.7:2	vol.7:2	NOUN
ftr-400	1432	3	338	338	NUM
ftr-400	1432	4	.	.	PUNCT
ftr-400	1433	1	case	case	NOUN
ftr-400	1433	2	270/83	270/83	NUM
ftr-400	1433	3	,	,	PUNCT
ftr-400	1433	4	comm	comm	NOUN
ftr-400	1433	5	�	�	PROPN
ftr-400	1433	6	n	n	PART
ftr-400	1433	7	v.	v.	ADP
ftr-400	1433	8	french	french	ADJ
ftr-400	1433	9	republic	republic	NOUN
ftr-400	1433	10	,	,	PUNCT
ftr-400	1433	11	1986	1986	NUM
ftr-400	1433	12	e.c.r	e.c.r	X
ftr-400	1433	13	.	.	PUNCT
ftr-400	1434	1	273	273	NUM
ftr-400	1434	2	(	(	PUNCT
ftr-400	1434	3	avoir	avoir	ADJ
ftr-400	1434	4	fiscal	fiscal	ADJ
ftr-400	1434	5	case	case	NOUN
ftr-400	1434	6	)	)	PUNCT
ftr-400	1434	7	.	.	PUNCT
ftr-400	1435	1	339	339	NUM
ftr-400	1435	2	.	.	PUNCT
ftr-400	1436	1	i	i	PRON
ftr-400	1436	2	d.	d.	PROPN
ftr-400	1436	3	¶¶	¶¶	PROPN
ftr-400	1436	4	4	4	NUM
ftr-400	1436	5	-	-	SYM
ftr-400	1436	6	6	6	NUM
ftr-400	1436	7	.	.	NOUN
ftr-400	1436	8	340	340	NUM
ftr-400	1436	9	.	.	PUNCT
ftr-400	1437	1	i	i	PRON
ftr-400	1437	2	d.	d.	PROPN
ftr-400	1437	3	¶	¶	PROPN
ftr-400	1437	4	10	10	NUM
ftr-400	1437	5	.	.	PUNCT
ftr-400	1438	1	341	341	NUM
ftr-400	1438	2	.	.	PUNCT
ftr-400	1439	1	i	i	PRON
ftr-400	1439	2	d.	d.	PROPN
ftr-400	1439	3	¶	¶	PROPN
ftr-400	1439	4	22	22	NUM
ftr-400	1439	5	.	.	PUNCT
ftr-400	1440	1	342	342	NUM
ftr-400	1440	2	.	.	PUNCT
ftr-400	1441	1	i	i	PRON
ftr-400	1441	2	d.	d.	PROPN
ftr-400	1441	3	343	343	NUM
ftr-400	1441	4	.	.	PUNCT
ftr-400	1442	1	richard	richard	PROPN
ftr-400	1442	2	lyal	lyal	PROPN
ftr-400	1442	3	,	,	PUNCT
ftr-400	1442	4	non	non	ADJ
ftr-400	1442	5	-	-	NOUN
ftr-400	1442	6	discrimination	discrimination	ADJ
ftr-400	1442	7	and	and	CCONJ
ftr-400	1442	8	direct	direct	ADJ
ftr-400	1442	9	tax	tax	NOUN
ftr-400	1442	10	in	in	ADP
ftr-400	1442	11	community	community	NOUN
ftr-400	1442	12	law	law	NOUN
ftr-400	1442	13	,	,	PUNCT
ftr-400	1442	14	12	12	NUM
ftr-400	1442	15	ec	ec	PROPN
ftr-400	1442	16	tax	tax	NOUN
ftr-400	1442	17	rev	rev	PROPN
ftr-400	1442	18	.	.	PROPN
ftr-400	1442	19	68	68	NUM
ftr-400	1442	20	,	,	PUNCT
ftr-400	1442	21	69	69	NUM
ftr-400	1442	22	(	(	PUNCT
ftr-400	1442	23	2003	2003	NUM
ftr-400	1442	24	)	)	PUNCT
ftr-400	1442	25	.	.	PUNCT
ftr-400	1443	1	344	344	NUM
ftr-400	1443	2	.	.	PUNCT
ftr-400	1443	3	ec	ec	PROPN
ftr-400	1443	4	treaty	treaty	PROPN
ftr-400	1443	5	,	,	PUNCT
ftr-400	1443	6	supra	supra	PROPN
ftr-400	1443	7	note	note	PROPN
ftr-400	1443	8	15	15	NUM
ftr-400	1443	9	,	,	PUNCT
ftr-400	1443	10	art	art	NOUN
ftr-400	1443	11	.	.	PUNCT
ftr-400	1444	1	49	49	NUM
ftr-400	1444	2	.	.	PUNCT
ftr-400	1445	1	345	345	NUM
ftr-400	1445	2	.	.	PUNCT
ftr-400	1446	1	farmer	farmer	NOUN
ftr-400	1446	2	,	,	PUNCT
ftr-400	1446	3	direct	direct	ADJ
ftr-400	1446	4	taxation	taxation	NOUN
ftr-400	1446	5	,	,	PUNCT
ftr-400	1446	6	supra	supra	PROPN
ftr-400	1446	7	note	note	NOUN
ftr-400	1446	8	333	333	NUM
ftr-400	1446	9	,	,	PUNCT
ftr-400	1446	10	at	at	ADP
ftr-400	1446	11	92	92	NUM
ftr-400	1446	12	-	-	SYM
ftr-400	1446	13	93	93	NUM
ftr-400	1446	14	.	.	PUNCT
ftr-400	1447	1	346	346	NUM
ftr-400	1447	2	.	.	PUNCT
ftr-400	1448	1	deloitte	deloitte	PROPN
ftr-400	1448	2	eu	eu	PROPN
ftr-400	1448	3	study	study	PROPN
ftr-400	1448	4	,	,	PUNCT
ftr-400	1448	5	supra	supra	PROPN
ftr-400	1448	6	note	note	NOUN
ftr-400	1448	7	300	300	NUM
ftr-400	1448	8	,	,	PUNCT
ftr-400	1448	9	at	at	ADP
ftr-400	1448	10	18	18	NUM
ftr-400	1448	11	n.66	n.66	NOUN
ftr-400	1448	12	.	.	PROPN
ftr-400	1448	13	347	347	NUM
ftr-400	1448	14	.	.	PUNCT
ftr-400	1449	1	i	i	PRON
ftr-400	1449	2	d.	d.	PROPN
ftr-400	1449	3	at	at	ADP
ftr-400	1449	4	18	18	NUM
ftr-400	1449	5	n.65	n.65	ADP
ftr-400	1449	6	.	.	PUNCT
ftr-400	1450	1	the	the	DET
ftr-400	1450	2	ecj	ecj	PROPN
ftr-400	1450	3	has	have	AUX
ftr-400	1450	4	struck	strike	VERB
ftr-400	1450	5	down	down	ADP
ftr-400	1450	6	numerous	numerous	ADJ
ftr-400	1450	7	discriminatory	discriminatory	ADJ
ftr-400	1450	8	tax	tax	NOUN
ftr-400	1450	9	regimes	regime	NOUN
ftr-400	1450	10	that	that	PRON
ftr-400	1450	11	affect	affect	VERB
ftr-400	1450	12	residents	resident	NOUN
ftr-400	1450	13	and	and	CCONJ
ftr-400	1450	14	nonresidents	nonresident	NOUN
ftr-400	1450	15	relying	rely	VERB
ftr-400	1450	16	on	on	ADP
ftr-400	1450	17	both	both	DET
ftr-400	1450	18	articles	article	NOUN
ftr-400	1450	19	39	39	NUM
ftr-400	1450	20	and	and	CCONJ
ftr-400	1450	21	43	43	NUM
ftr-400	1450	22	of	of	ADP
ftr-400	1450	23	the	the	DET
ftr-400	1450	24	ec	ec	PROPN
ftr-400	1450	25	treaty	treaty	NOUN
ftr-400	1450	26	.	.	PUNCT
ftr-400	1451	1	in	in	ADP
ftr-400	1451	2	one	one	NUM
ftr-400	1451	3	of	of	ADP
ftr-400	1451	4	the	the	DET
ftr-400	1451	5	earliest	early	ADJ
ftr-400	1451	6	direct	direct	ADJ
ftr-400	1451	7	taxation	taxation	NOUN
ftr-400	1451	8	cases	case	NOUN
ftr-400	1451	9	to	to	PART
ftr-400	1451	10	reach	reach	VERB
ftr-400	1451	11	the	the	DET
ftr-400	1451	12	court	court	NOUN
ftr-400	1451	13	(	(	PUNCT
ftr-400	1451	14	known	know	VERB
ftr-400	1451	15	as	as	ADP
ftr-400	1451	16	the	the	DET
ftr-400	1451	17	avoir	avoir	ADJ
ftr-400	1451	18	fiscal	fiscal	ADJ
ftr-400	1451	19	case	case	NOUN
ftr-400	1451	20	)	)	PUNCT
ftr-400	1451	21	,	,	PUNCT
ftr-400	1451	22	the	the	DET
ftr-400	1451	23	commission	commission	NOUN
ftr-400	1451	24	instituted	institute	VERB
ftr-400	1451	25	infringement	infringement	NOUN
ftr-400	1451	26	proceedings	proceeding	NOUN
ftr-400	1451	27	against	against	ADP
ftr-400	1451	28	france	france	PROPN
ftr-400	1451	29	pursuant	pursuant	ADJ
ftr-400	1451	30	to	to	ADP
ftr-400	1451	31	article	article	NOUN
ftr-400	1451	32	169	169	NUM
ftr-400	1451	33	(	(	PUNCT
ftr-400	1451	34	now	now	ADV
ftr-400	1451	35	art	art	NOUN
ftr-400	1451	36	.	.	PUNCT
ftr-400	1452	1	226).338	226).338	NUM
ftr-400	1452	2	france	france	PROPN
ftr-400	1452	3	had	have	VERB
ftr-400	1452	4	an	an	DET
ftr-400	1452	5	imputation	imputation	NOUN
ftr-400	1452	6	system	system	NOUN
ftr-400	1452	7	for	for	ADP
ftr-400	1452	8	the	the	DET
ftr-400	1452	9	taxation	taxation	NOUN
ftr-400	1452	10	of	of	ADP
ftr-400	1452	11	distributed	distribute	VERB
ftr-400	1452	12	company	company	NOUN
ftr-400	1452	13	profits	profit	NOUN
ftr-400	1452	14	.	.	PUNCT
ftr-400	1453	1	because	because	SCONJ
ftr-400	1453	2	french	french	ADJ
ftr-400	1453	3	tax	tax	NOUN
ftr-400	1453	4	law	law	NOUN
ftr-400	1453	5	granted	grant	VERB
ftr-400	1453	6	imputation	imputation	NOUN
ftr-400	1453	7	credits	credit	NOUN
ftr-400	1453	8	(	(	PUNCT
ftr-400	1453	9	avoir	avoir	PROPN
ftr-400	1453	10	fiscal	fiscal	ADJ
ftr-400	1453	11	)	)	PUNCT
ftr-400	1453	12	only	only	ADV
ftr-400	1453	13	to	to	ADP
ftr-400	1453	14	resident	resident	ADJ
ftr-400	1453	15	shareholders	shareholder	NOUN
ftr-400	1453	16	,	,	PUNCT
ftr-400	1453	17	the	the	DET
ftr-400	1453	18	french	french	ADJ
ftr-400	1453	19	branches	branch	NOUN
ftr-400	1453	20	of	of	ADP
ftr-400	1453	21	german	german	ADJ
ftr-400	1453	22	insurers	insurer	NOUN
ftr-400	1453	23	were	be	AUX
ftr-400	1453	24	denied	deny	VERB
ftr-400	1453	25	the	the	DET
ftr-400	1453	26	credit.339	credit.339	NOUN
ftr-400	1453	27	if	if	SCONJ
ftr-400	1453	28	the	the	DET
ftr-400	1453	29	german	german	ADJ
ftr-400	1453	30	insurers	insurer	NOUN
ftr-400	1453	31	had	have	AUX
ftr-400	1453	32	invested	invest	VERB
ftr-400	1453	33	by	by	ADP
ftr-400	1453	34	locally	locally	ADV
ftr-400	1453	35	incorporating	incorporate	VERB
ftr-400	1453	36	subsidiaries	subsidiary	NOUN
ftr-400	1453	37	in	in	ADP
ftr-400	1453	38	france	france	PROPN
ftr-400	1453	39	,	,	PUNCT
ftr-400	1453	40	these	these	DET
ftr-400	1453	41	local	local	ADJ
ftr-400	1453	42	subsidiaries	subsidiary	NOUN
ftr-400	1453	43	,	,	PUNCT
ftr-400	1453	44	as	as	ADP
ftr-400	1453	45	french	french	ADJ
ftr-400	1453	46	residents	resident	NOUN
ftr-400	1453	47	,	,	PUNCT
ftr-400	1453	48	would	would	AUX
ftr-400	1453	49	have	have	AUX
ftr-400	1453	50	been	be	AUX
ftr-400	1453	51	eligible	eligible	ADJ
ftr-400	1453	52	for	for	ADP
ftr-400	1453	53	avoir	avoir	PROPN
ftr-400	1453	54	fiscal.340	fiscal.340	PROPN
ftr-400	1453	55	the	the	DET
ftr-400	1453	56	court	court	NOUN
ftr-400	1453	57	held	hold	VERB
ftr-400	1453	58	that	that	SCONJ
ftr-400	1453	59	this	this	PRON
ftr-400	1453	60	was	be	AUX
ftr-400	1453	61	not	not	PART
ftr-400	1453	62	a	a	DET
ftr-400	1453	63	legitimate	legitimate	ADJ
ftr-400	1453	64	reason	reason	NOUN
ftr-400	1453	65	to	to	PART
ftr-400	1453	66	justify	justify	VERB
ftr-400	1453	67	denial	denial	NOUN
ftr-400	1453	68	of	of	ADP
ftr-400	1453	69	the	the	DET
ftr-400	1453	70	credit	credit	NOUN
ftr-400	1453	71	to	to	ADP
ftr-400	1453	72	the	the	DET
ftr-400	1453	73	branches	branch	NOUN
ftr-400	1453	74	because	because	SCONJ
ftr-400	1453	75	such	such	DET
ftr-400	1453	76	a	a	DET
ftr-400	1453	77	holding	holding	NOUN
ftr-400	1453	78	would	would	AUX
ftr-400	1453	79	coerce	coerce	VERB
ftr-400	1453	80	foreign	foreign	ADJ
ftr-400	1453	81	investors	investor	NOUN
ftr-400	1453	82	into	into	ADP
ftr-400	1453	83	incorporating	incorporate	VERB
ftr-400	1453	84	subsidiaries.341	subsidiaries.341	NOUN
ftr-400	1453	85	article	article	NOUN
ftr-400	1453	86	52	52	NUM
ftr-400	1453	87	(	(	PUNCT
ftr-400	1453	88	now	now	ADV
ftr-400	1453	89	art	art	NOUN
ftr-400	1453	90	.	.	PUNCT
ftr-400	1454	1	43	43	NUM
ftr-400	1454	2	)	)	PUNCT
ftr-400	1454	3	expressly	expressly	ADV
ftr-400	1454	4	allows	allow	VERB
ftr-400	1454	5	foreign	foreign	ADJ
ftr-400	1454	6	investors	investor	NOUN
ftr-400	1454	7	the	the	DET
ftr-400	1454	8	right	right	NOUN
ftr-400	1454	9	to	to	PART
ftr-400	1454	10	choose	choose	VERB
ftr-400	1454	11	the	the	DET
ftr-400	1454	12	legal	legal	ADJ
ftr-400	1454	13	form	form	NOUN
ftr-400	1454	14	they	they	PRON
ftr-400	1454	15	deem	deem	VERB
ftr-400	1454	16	appropriate	appropriate	ADJ
ftr-400	1454	17	for	for	ADP
ftr-400	1454	18	operating	operate	VERB
ftr-400	1454	19	in	in	ADP
ftr-400	1454	20	another	another	DET
ftr-400	1454	21	member	member	NOUN
ftr-400	1454	22	state.342	state.342	PROPN
ftr-400	1454	23	france	france	PROPN
ftr-400	1454	24	was	be	AUX
ftr-400	1454	25	discriminating	discriminate	VERB
ftr-400	1454	26	on	on	ADP
ftr-400	1454	27	the	the	DET
ftr-400	1454	28	grounds	ground	NOUN
ftr-400	1454	29	of	of	ADP
ftr-400	1454	30	nationality	nationality	NOUN
ftr-400	1454	31	,	,	PUNCT
ftr-400	1454	32	as	as	SCONJ
ftr-400	1454	33	it	it	PRON
ftr-400	1454	34	is	be	AUX
ftr-400	1454	35	understood	understand	VERB
ftr-400	1454	36	that	that	SCONJ
ftr-400	1454	37	the	the	DET
ftr-400	1454	38	location	location	NOUN
ftr-400	1454	39	of	of	ADP
ftr-400	1454	40	the	the	DET
ftr-400	1454	41	registered	register	VERB
ftr-400	1454	42	office	office	NOUN
ftr-400	1454	43	of	of	ADP
ftr-400	1454	44	a	a	DET
ftr-400	1454	45	company	company	NOUN
ftr-400	1454	46	is	be	AUX
ftr-400	1454	47	equivalent	equivalent	ADJ
ftr-400	1454	48	to	to	ADP
ftr-400	1454	49	its	its	PRON
ftr-400	1454	50	nationality.343	nationality.343	PROPN
ftr-400	1454	51	3	3	NUM
ftr-400	1454	52	.	.	PUNCT
ftr-400	1455	1	the	the	DET
ftr-400	1455	2	freedom	freedom	NOUN
ftr-400	1455	3	to	to	PART
ftr-400	1455	4	provide	provide	VERB
ftr-400	1455	5	services	service	NOUN
ftr-400	1455	6	article	article	NOUN
ftr-400	1455	7	49	49	NUM
ftr-400	1455	8	provides	provide	VERB
ftr-400	1455	9	that	that	SCONJ
ftr-400	1455	10	�	�	NOUN
ftr-400	1455	11	restrictions	restriction	NOUN
ftr-400	1455	12	on	on	ADP
ftr-400	1455	13	freedom	freedom	NOUN
ftr-400	1455	14	to	to	PART
ftr-400	1455	15	provide	provide	VERB
ftr-400	1455	16	services	service	NOUN
ftr-400	1455	17	within	within	ADP
ftr-400	1455	18	the	the	DET
ftr-400	1455	19	community	community	NOUN
ftr-400	1455	20	shall	shall	AUX
ftr-400	1455	21	be	be	AUX
ftr-400	1455	22	prohibited.	prohibited.	VERB
ftr-400	1455	23	�	�	PROPN
ftr-400	1455	24	344	344	NUM
ftr-400	1455	25	this	this	DET
ftr-400	1455	26	nondiscrimination	nondiscrimination	NOUN
ftr-400	1455	27	rule	rule	NOUN
ftr-400	1455	28	applies	apply	VERB
ftr-400	1455	29	to	to	ADP
ftr-400	1455	30	the	the	DET
ftr-400	1455	31	taxation	taxation	NOUN
ftr-400	1455	32	of	of	ADP
ftr-400	1455	33	the	the	DET
ftr-400	1455	34	service	service	NOUN
ftr-400	1455	35	provider	provider	NOUN
ftr-400	1455	36	as	as	ADV
ftr-400	1455	37	well	well	ADV
ftr-400	1455	38	as	as	ADP
ftr-400	1455	39	to	to	ADP
ftr-400	1455	40	the	the	DET
ftr-400	1455	41	taxation	taxation	NOUN
ftr-400	1455	42	of	of	ADP
ftr-400	1455	43	foreign	foreign	ADJ
ftr-400	1455	44	investors.345	investors.345	PROPN
ftr-400	1455	45	furthermore	furthermore	ADV
ftr-400	1455	46	,	,	PUNCT
ftr-400	1455	47	the	the	DET
ftr-400	1455	48	ecj	ecj	NOUN
ftr-400	1455	49	has	have	AUX
ftr-400	1455	50	acknowledged	acknowledge	VERB
ftr-400	1455	51	that	that	SCONJ
ftr-400	1455	52	an	an	DET
ftr-400	1455	53	investor	investor	NOUN
ftr-400	1455	54	may	may	AUX
ftr-400	1455	55	invoke	invoke	VERB
ftr-400	1455	56	article	article	NOUN
ftr-400	1455	57	49	49	NUM
ftr-400	1455	58	when	when	SCONJ
ftr-400	1455	59	a	a	DET
ftr-400	1455	60	tax	tax	NOUN
ftr-400	1455	61	law	law	NOUN
ftr-400	1455	62	restricts	restrict	VERB
ftr-400	1455	63	a	a	DET
ftr-400	1455	64	nonresident	nonresident	ADJ
ftr-400	1455	65	company	company	NOUN
ftr-400	1455	66	seeking	seek	VERB
ftr-400	1455	67	capital346	capital346	PROPN
ftr-400	1455	68	as	as	ADV
ftr-400	1455	69	well	well	ADV
ftr-400	1455	70	as	as	ADP
ftr-400	1455	71	a	a	DET
ftr-400	1455	72	service	service	NOUN
ftr-400	1455	73	recipient	recipient	NOUN
ftr-400	1455	74	may	may	AUX
ftr-400	1455	75	invoke	invoke	VERB
ftr-400	1455	76	article	article	NOUN
ftr-400	1455	77	49	49	NUM
ftr-400	1455	78	on	on	ADP
ftr-400	1455	79	behalf	behalf	NOUN
ftr-400	1455	80	of	of	ADP
ftr-400	1455	81	a	a	DET
ftr-400	1455	82	service	service	NOUN
ftr-400	1455	83	provider.347	provider.347	NOUN
ftr-400	1455	84	for	for	ADP
ftr-400	1455	85	example	example	NOUN
ftr-400	1455	86	,	,	PUNCT
ftr-400	1455	87	in	in	ADP
ftr-400	1455	88	a	a	DET
ftr-400	1455	89	dispute	dispute	NOUN
ftr-400	1455	90	between	between	ADP
ftr-400	1455	91	a	a	DET
ftr-400	1455	92	finnish	finnish	ADJ
ftr-400	1455	93	national	national	NOUN
ftr-400	1455	94	and	and	CCONJ
ftr-400	1455	95	the	the	DET
ftr-400	1455	96	taxation	taxation	NOUN
ftr-400	1455	97	verification	verification	PROPN
ftr-400	1455	98	committtee	committtee	PROPN
ftr-400	1455	99	,	,	PUNCT
ftr-400	1455	100	ms	ms	PROPN
ftr-400	1455	101	.	.	PROPN
ftr-400	1455	102	lindman	lindman	PROPN
ftr-400	1455	103	had	have	AUX
ftr-400	1455	104	won	win	VERB
ftr-400	1455	105	1,000,000	1,000,000	NUM
ftr-400	1455	106	sek	sek	NOUN
ftr-400	1455	107	in	in	ADP
ftr-400	1455	108	2005	2005	NUM
ftr-400	1455	109	]	]	PUNCT
ftr-400	1455	110	tax	tax	NOUN
ftr-400	1455	111	discrimination	discrimination	NOUN
ftr-400	1455	112	99	99	NUM
ftr-400	1455	113	348	348	NUM
ftr-400	1455	114	.	.	PUNCT
ftr-400	1456	1	case	case	NOUN
ftr-400	1456	2	c-42/02	c-42/02	PROPN
ftr-400	1456	3	,	,	PUNCT
ftr-400	1456	4	lindman	lindman	NOUN
ftr-400	1456	5	v.	v.	ADP
ftr-400	1456	6	skatterattelsnamnden	skatterattelsnamnden	PROPN
ftr-400	1456	7	,	,	PUNCT
ftr-400	1456	8	2003	2003	NUM
ftr-400	1456	9	e.c.r	e.c.r	X
ftr-400	1456	10	.	.	PUNCT
ftr-400	1457	1	i-13519	i-13519	NOUN
ftr-400	1457	2	,	,	PUNCT
ftr-400	1457	3	¶	¶	NOUN
ftr-400	1457	4	7	7	NUM
ftr-400	1457	5	.	.	PROPN
ftr-400	1457	6	349	349	NUM
ftr-400	1457	7	.	.	PUNCT
ftr-400	1458	1	i	i	PRON
ftr-400	1458	2	d.	d.	PROPN
ftr-400	1458	3	¶	¶	PROPN
ftr-400	1458	4	8	8	NUM
ftr-400	1458	5	.	.	PUNCT
ftr-400	1459	1	350	350	NUM
ftr-400	1459	2	.	.	PUNCT
ftr-400	1460	1	i	i	PRON
ftr-400	1460	2	d.	d.	PROPN
ftr-400	1460	3	¶	¶	PROPN
ftr-400	1460	4	5	5	NUM
ftr-400	1460	5	.	.	SYM
ftr-400	1460	6	351	351	NUM
ftr-400	1460	7	.	.	PUNCT
ftr-400	1461	1	i	i	PRON
ftr-400	1461	2	d.	d.	PROPN
ftr-400	1461	3	¶	¶	PROPN
ftr-400	1461	4	9	9	NUM
ftr-400	1461	5	.	.	PUNCT
ftr-400	1462	1	352	352	NUM
ftr-400	1462	2	.	.	PUNCT
ftr-400	1463	1	i	i	PRON
ftr-400	1463	2	d.	d.	PROPN
ftr-400	1463	3	¶	¶	PROPN
ftr-400	1463	4	12	12	NUM
ftr-400	1463	5	.	.	PUNCT
ftr-400	1464	1	353	353	NUM
ftr-400	1464	2	.	.	PUNCT
ftr-400	1465	1	i	i	PRON
ftr-400	1465	2	d.	d.	PROPN
ftr-400	1465	3	¶	¶	PROPN
ftr-400	1465	4	21	21	NUM
ftr-400	1465	5	.	.	PUNCT
ftr-400	1465	6	354	354	NUM
ftr-400	1465	7	.	.	PUNCT
ftr-400	1466	1	i	i	PRON
ftr-400	1466	2	d.	d.	PROPN
ftr-400	1466	3	¶	¶	PROPN
ftr-400	1466	4	27	27	NUM
ftr-400	1466	5	.	.	PUNCT
ftr-400	1467	1	355	355	NUM
ftr-400	1467	2	.	.	PUNCT
ftr-400	1468	1	i	i	PRON
ftr-400	1468	2	d.	d.	PROPN
ftr-400	1468	3	¶	¶	PROPN
ftr-400	1468	4	23	23	NUM
ftr-400	1468	5	.	.	PUNCT
ftr-400	1469	1	356	356	NUM
ftr-400	1469	2	.	.	PUNCT
ftr-400	1470	1	i	i	PRON
ftr-400	1470	2	d.	d.	PROPN
ftr-400	1470	3	¶	¶	PROPN
ftr-400	1470	4	26	26	NUM
ftr-400	1470	5	.	.	PUNCT
ftr-400	1470	6	357	357	NUM
ftr-400	1470	7	.	.	PUNCT
ftr-400	1471	1	ec	ec	PROPN
ftr-400	1471	2	treaty	treaty	PROPN
ftr-400	1471	3	,	,	PUNCT
ftr-400	1471	4	supra	supra	PROPN
ftr-400	1471	5	note	note	PROPN
ftr-400	1471	6	15	15	NUM
ftr-400	1471	7	,	,	PUNCT
ftr-400	1471	8	art	art	NOUN
ftr-400	1471	9	.	.	PUNCT
ftr-400	1472	1	56(1	56(1	NUM
ftr-400	1472	2	)	)	PUNCT
ftr-400	1472	3	.	.	PUNCT
ftr-400	1473	1	note	note	VERB
ftr-400	1473	2	that	that	SCONJ
ftr-400	1473	3	this	this	DET
ftr-400	1473	4	article	article	NOUN
ftr-400	1473	5	is	be	AUX
ftr-400	1473	6	drafted	draft	VERB
ftr-400	1473	7	as	as	ADP
ftr-400	1473	8	a	a	DET
ftr-400	1473	9	restriction	restriction	NOUN
ftr-400	1473	10	prohibition	prohibition	NOUN
ftr-400	1473	11	rather	rather	ADV
ftr-400	1473	12	than	than	ADP
ftr-400	1473	13	solely	solely	ADV
ftr-400	1473	14	being	be	AUX
ftr-400	1473	15	aimed	aim	VERB
ftr-400	1473	16	at	at	ADP
ftr-400	1473	17	discriminatory	discriminatory	ADJ
ftr-400	1473	18	measures	measure	NOUN
ftr-400	1473	19	.	.	PUNCT
ftr-400	1474	1	see	see	VERB
ftr-400	1474	2	kristina	kristina	PROPN
ftr-400	1474	3	stahl	stahl	PROPN
ftr-400	1474	4	,	,	PUNCT
ftr-400	1474	5	free	free	ADJ
ftr-400	1474	6	movement	movement	NOUN
ftr-400	1474	7	of	of	ADP
ftr-400	1474	8	capital	capital	NOUN
ftr-400	1474	9	between	between	ADP
ftr-400	1474	10	member	member	NOUN
ftr-400	1474	11	states	state	NOUN
ftr-400	1474	12	and	and	CCONJ
ftr-400	1474	13	third	third	ADJ
ftr-400	1474	14	countries	country	NOUN
ftr-400	1474	15	,	,	PUNCT
ftr-400	1474	16	13	13	NUM
ftr-400	1474	17	ec	ec	PROPN
ftr-400	1474	18	tax	tax	NOUN
ftr-400	1474	19	rev	rev	PROPN
ftr-400	1474	20	.	.	PROPN
ftr-400	1474	21	47	47	NUM
ftr-400	1474	22	,	,	PUNCT
ftr-400	1474	23	47	47	NUM
ftr-400	1474	24	(	(	PUNCT
ftr-400	1474	25	2004	2004	NUM
ftr-400	1474	26	)	)	PUNCT
ftr-400	1474	27	.	.	PUNCT
ftr-400	1475	1	a	a	DET
ftr-400	1475	2	swedish	swedish	ADJ
ftr-400	1475	3	lottery.348	lottery.348	NOUN
ftr-400	1475	4	the	the	DET
ftr-400	1475	5	winning	win	VERB
ftr-400	1475	6	amount	amount	NOUN
ftr-400	1475	7	was	be	AUX
ftr-400	1475	8	taxable	taxable	ADJ
ftr-400	1475	9	income	income	NOUN
ftr-400	1475	10	according	accord	VERB
ftr-400	1475	11	to	to	ADP
ftr-400	1475	12	the	the	DET
ftr-400	1475	13	finnish	finnish	ADJ
ftr-400	1475	14	government,349	government,349	PROPN
ftr-400	1475	15	whereas	whereas	SCONJ
ftr-400	1475	16	an	an	DET
ftr-400	1475	17	exemption	exemption	NOUN
ftr-400	1475	18	would	would	AUX
ftr-400	1475	19	have	have	AUX
ftr-400	1475	20	applied	apply	VERB
ftr-400	1475	21	if	if	SCONJ
ftr-400	1475	22	the	the	DET
ftr-400	1475	23	lottery	lottery	NOUN
ftr-400	1475	24	had	have	AUX
ftr-400	1475	25	been	be	AUX
ftr-400	1475	26	organized	organize	VERB
ftr-400	1475	27	in	in	ADP
ftr-400	1475	28	finland.350	finland.350	PROPN
ftr-400	1475	29	after	after	ADP
ftr-400	1475	30	losing	lose	VERB
ftr-400	1475	31	her	her	PRON
ftr-400	1475	32	administrative	administrative	ADJ
ftr-400	1475	33	appeals	appeal	NOUN
ftr-400	1475	34	,	,	PUNCT
ftr-400	1475	35	ms	ms	PROPN
ftr-400	1475	36	.	.	PROPN
ftr-400	1475	37	lindman	lindman	PROPN
ftr-400	1475	38	finally	finally	ADV
ftr-400	1475	39	appealed	appeal	VERB
ftr-400	1475	40	to	to	ADP
ftr-400	1475	41	the	the	DET
ftr-400	1475	42	administrative	administrative	ADJ
ftr-400	1475	43	court	court	NOUN
ftr-400	1475	44	of	of	ADP
ftr-400	1475	45	the	the	DET
ftr-400	1475	46	åland	åland	NOUN
ftr-400	1475	47	islands	island	NOUN
ftr-400	1475	48	in	in	ADP
ftr-400	1475	49	finland.351	finland.351	NOUN
ftr-400	1475	50	this	this	DET
ftr-400	1475	51	finnish	finnish	ADJ
ftr-400	1475	52	court	court	NOUN
ftr-400	1475	53	referred	refer	VERB
ftr-400	1475	54	the	the	DET
ftr-400	1475	55	following	following	ADJ
ftr-400	1475	56	question	question	NOUN
ftr-400	1475	57	to	to	ADP
ftr-400	1475	58	the	the	DET
ftr-400	1475	59	ecj	ecj	NOUN
ftr-400	1475	60	for	for	ADP
ftr-400	1475	61	a	a	DET
ftr-400	1475	62	preliminary	preliminary	ADJ
ftr-400	1475	63	ruling	ruling	NOUN
ftr-400	1475	64	:	:	PUNCT
ftr-400	1475	65	�	�	NOUN
ftr-400	1475	66	does	do	AUX
ftr-400	1475	67	article	article	NOUN
ftr-400	1475	68	49	49	NUM
ftr-400	1475	69	ec	ec	PROPN
ftr-400	1475	70	preclude	preclude	VERB
ftr-400	1475	71	a	a	DET
ftr-400	1475	72	member	member	NOUN
ftr-400	1475	73	state	state	NOUN
ftr-400	1475	74	from	from	ADP
ftr-400	1475	75	applying	apply	VERB
ftr-400	1475	76	rules	rule	NOUN
ftr-400	1475	77	under	under	ADP
ftr-400	1475	78	which	which	PRON
ftr-400	1475	79	winnings	winning	NOUN
ftr-400	1475	80	from	from	ADP
ftr-400	1475	81	lotteries	lottery	NOUN
ftr-400	1475	82	held	hold	VERB
ftr-400	1475	83	in	in	ADP
ftr-400	1475	84	other	other	ADJ
ftr-400	1475	85	member	member	NOUN
ftr-400	1475	86	states	state	NOUN
ftr-400	1475	87	are	be	AUX
ftr-400	1475	88	regarded	regard	VERB
ftr-400	1475	89	as	as	ADP
ftr-400	1475	90	taxable	taxable	ADJ
ftr-400	1475	91	income	income	NOUN
ftr-400	1475	92	of	of	ADP
ftr-400	1475	93	the	the	DET
ftr-400	1475	94	winner	winner	NOUN
ftr-400	1475	95	chargeable	chargeable	ADJ
ftr-400	1475	96	to	to	PART
ftr-400	1475	97	income	income	NOUN
ftr-400	1475	98	tax	tax	NOUN
ftr-400	1475	99	,	,	PUNCT
ftr-400	1475	100	whereas	whereas	SCONJ
ftr-400	1475	101	winnings	winning	NOUN
ftr-400	1475	102	from	from	ADP
ftr-400	1475	103	lotteries	lottery	NOUN
ftr-400	1475	104	held	hold	VERB
ftr-400	1475	105	in	in	ADP
ftr-400	1475	106	the	the	DET
ftr-400	1475	107	member	member	NOUN
ftr-400	1475	108	state	state	NOUN
ftr-400	1475	109	in	in	ADP
ftr-400	1475	110	question	question	NOUN
ftr-400	1475	111	are	be	AUX
ftr-400	1475	112	exempt	exempt	ADJ
ftr-400	1475	113	from	from	ADP
ftr-400	1475	114	tax?	tax?	NUM
ftr-400	1475	115	�	�	NOUN
ftr-400	1475	116	352	352	NUM
ftr-400	1475	117	the	the	DET
ftr-400	1475	118	ecj	ecj	NOUN
ftr-400	1475	119	held	hold	VERB
ftr-400	1475	120	the	the	DET
ftr-400	1475	121	finnish	finnish	ADJ
ftr-400	1475	122	tax	tax	NOUN
ftr-400	1475	123	law	law	NOUN
ftr-400	1475	124	was	be	AUX
ftr-400	1475	125	discriminatory	discriminatory	ADJ
ftr-400	1475	126	because	because	SCONJ
ftr-400	1475	127	it	it	PRON
ftr-400	1475	128	was	be	AUX
ftr-400	1475	129	clear	clear	ADJ
ftr-400	1475	130	that	that	SCONJ
ftr-400	1475	131	foreign	foreign	ADJ
ftr-400	1475	132	lotteries	lottery	NOUN
ftr-400	1475	133	were	be	AUX
ftr-400	1475	134	treated	treat	VERB
ftr-400	1475	135	differently	differently	ADV
ftr-400	1475	136	for	for	ADP
ftr-400	1475	137	tax	tax	NOUN
ftr-400	1475	138	purposes	purpose	NOUN
ftr-400	1475	139	than	than	ADP
ftr-400	1475	140	,	,	PUNCT
ftr-400	1475	141	and	and	CCONJ
ftr-400	1475	142	are	be	AUX
ftr-400	1475	143	in	in	ADP
ftr-400	1475	144	a	a	DET
ftr-400	1475	145	disadvantageous	disadvantageous	ADJ
ftr-400	1475	146	position	position	NOUN
ftr-400	1475	147	compared	compare	VERB
ftr-400	1475	148	to	to	ADP
ftr-400	1475	149	,	,	PUNCT
ftr-400	1475	150	finnish	finnish	PROPN
ftr-400	1475	151	lotteries.353	lotteries.353	PROPN
ftr-400	1475	152	thus	thus	ADV
ftr-400	1475	153	,	,	PUNCT
ftr-400	1475	154	the	the	DET
ftr-400	1475	155	ecj	ecj	NOUN
ftr-400	1475	156	ruled	rule	VERB
ftr-400	1475	157	that	that	SCONJ
ftr-400	1475	158	article	article	NOUN
ftr-400	1475	159	49	49	NUM
ftr-400	1475	160	forbids	forbid	VERB
ftr-400	1475	161	one	one	NUM
ftr-400	1475	162	member	member	NOUN
ftr-400	1475	163	state	state	NOUN
ftr-400	1475	164	from	from	ADP
ftr-400	1475	165	charging	charge	VERB
ftr-400	1475	166	a	a	DET
ftr-400	1475	167	different	different	ADJ
ftr-400	1475	168	tax	tax	NOUN
ftr-400	1475	169	rate	rate	NOUN
ftr-400	1475	170	on	on	ADP
ftr-400	1475	171	lotteries	lottery	NOUN
ftr-400	1475	172	conducted	conduct	VERB
ftr-400	1475	173	in	in	ADP
ftr-400	1475	174	a	a	DET
ftr-400	1475	175	foreign	foreign	ADJ
ftr-400	1475	176	state	state	NOUN
ftr-400	1475	177	because	because	SCONJ
ftr-400	1475	178	the	the	DET
ftr-400	1475	179	difference	difference	NOUN
ftr-400	1475	180	in	in	ADP
ftr-400	1475	181	taxation	taxation	NOUN
ftr-400	1475	182	entails	entail	VERB
ftr-400	1475	183	discrimination.354	discrimination.354	VERB
ftr-400	1475	184	the	the	DET
ftr-400	1475	185	finnish	finnish	ADJ
ftr-400	1475	186	government	government	NOUN
ftr-400	1475	187	attempted	attempt	VERB
ftr-400	1475	188	to	to	PART
ftr-400	1475	189	justify	justify	VERB
ftr-400	1475	190	the	the	DET
ftr-400	1475	191	discriminatory	discriminatory	ADJ
ftr-400	1475	192	national	national	ADJ
ftr-400	1475	193	legislation	legislation	NOUN
ftr-400	1475	194	by	by	ADP
ftr-400	1475	195	citing	cite	VERB
ftr-400	1475	196	�	�	NOUN
ftr-400	1475	197	overriding	overriding	ADJ
ftr-400	1475	198	reasons	reason	NOUN
ftr-400	1475	199	in	in	ADP
ftr-400	1475	200	the	the	DET
ftr-400	1475	201	public	public	ADJ
ftr-400	1475	202	interest	interest	NOUN
ftr-400	1475	203	such	such	ADJ
ftr-400	1475	204	as	as	ADP
ftr-400	1475	205	the	the	DET
ftr-400	1475	206	prevention	prevention	NOUN
ftr-400	1475	207	of	of	ADP
ftr-400	1475	208	wrongdoing	wrongdoing	NOUN
ftr-400	1475	209	and	and	CCONJ
ftr-400	1475	210	fraud	fraud	NOUN
ftr-400	1475	211	,	,	PUNCT
ftr-400	1475	212	the	the	DET
ftr-400	1475	213	reduction	reduction	NOUN
ftr-400	1475	214	of	of	ADP
ftr-400	1475	215	social	social	ADJ
ftr-400	1475	216	damage	damage	NOUN
ftr-400	1475	217	caused	cause	VERB
ftr-400	1475	218	by	by	ADP
ftr-400	1475	219	gaming	gaming	NOUN
ftr-400	1475	220	,	,	PUNCT
ftr-400	1475	221	the	the	DET
ftr-400	1475	222	financing	financing	NOUN
ftr-400	1475	223	of	of	ADP
ftr-400	1475	224	activities	activity	NOUN
ftr-400	1475	225	in	in	ADP
ftr-400	1475	226	the	the	DET
ftr-400	1475	227	public	public	ADJ
ftr-400	1475	228	interest	interest	NOUN
ftr-400	1475	229	and	and	CCONJ
ftr-400	1475	230	ensuring	ensure	VERB
ftr-400	1475	231	legal	legal	ADJ
ftr-400	1475	232	certainty.	certainty.	NOUN
ftr-400	1475	233	�	�	NOUN
ftr-400	1475	234	355	355	NUM
ftr-400	1475	235	the	the	DET
ftr-400	1475	236	court	court	NOUN
ftr-400	1475	237	found	find	VERB
ftr-400	1475	238	that	that	SCONJ
ftr-400	1475	239	there	there	PRON
ftr-400	1475	240	was	be	VERB
ftr-400	1475	241	no	no	DET
ftr-400	1475	242	evidence	evidence	NOUN
ftr-400	1475	243	�	�	PROPN
ftr-400	1475	244	of	of	ADP
ftr-400	1475	245	a	a	DET
ftr-400	1475	246	particular	particular	ADJ
ftr-400	1475	247	causal	causal	NOUN
ftr-400	1475	248	relationship	relationship	NOUN
ftr-400	1475	249	between	between	ADP
ftr-400	1475	250	such	such	ADJ
ftr-400	1475	251	risks	risk	NOUN
ftr-400	1475	252	and	and	CCONJ
ftr-400	1475	253	participation	participation	NOUN
ftr-400	1475	254	by	by	ADP
ftr-400	1475	255	nationals	national	NOUN
ftr-400	1475	256	of	of	ADP
ftr-400	1475	257	the	the	DET
ftr-400	1475	258	member	member	NOUN
ftr-400	1475	259	state	state	NOUN
ftr-400	1475	260	concerned	concern	VERB
ftr-400	1475	261	in	in	ADP
ftr-400	1475	262	lotteries	lottery	NOUN
ftr-400	1475	263	organized	organize	VERB
ftr-400	1475	264	in	in	ADP
ftr-400	1475	265	other	other	ADJ
ftr-400	1475	266	member	member	NOUN
ftr-400	1475	267	states.	states.	PROPN
ftr-400	1475	268	�	�	PROPN
ftr-400	1475	269	356	356	NUM
ftr-400	1475	270	4	4	NUM
ftr-400	1475	271	.	.	PUNCT
ftr-400	1476	1	the	the	DET
ftr-400	1476	2	free	free	ADJ
ftr-400	1476	3	movement	movement	NOUN
ftr-400	1476	4	of	of	ADP
ftr-400	1476	5	capital	capital	NOUN
ftr-400	1476	6	article	article	NOUN
ftr-400	1476	7	56	56	NUM
ftr-400	1476	8	provides	provide	VERB
ftr-400	1476	9	that	that	SCONJ
ftr-400	1476	10	�	�	VERB
ftr-400	1476	11	all	all	DET
ftr-400	1476	12	restrictions	restriction	NOUN
ftr-400	1476	13	on	on	ADP
ftr-400	1476	14	the	the	DET
ftr-400	1476	15	movement	movement	NOUN
ftr-400	1476	16	of	of	ADP
ftr-400	1476	17	capital	capital	NOUN
ftr-400	1476	18	between	between	ADP
ftr-400	1476	19	member	member	NOUN
ftr-400	1476	20	states	state	NOUN
ftr-400	1476	21	.	.	PUNCT
ftr-400	1476	22	.	.	PUNCT
ftr-400	1477	1	.	.	PUNCT
ftr-400	1478	1	shall	shall	AUX
ftr-400	1478	2	be	be	AUX
ftr-400	1478	3	prohibited.	prohibited.	VERB
ftr-400	1478	4	�	�	PROPN
ftr-400	1478	5	357	357	NUM
ftr-400	1478	6	article	article	NOUN
ftr-400	1478	7	58	58	NUM
ftr-400	1478	8	allows	allow	VERB
ftr-400	1478	9	member	member	NOUN
ftr-400	1478	10	states	state	NOUN
ftr-400	1478	11	to	to	PART
ftr-400	1478	12	apply	apply	VERB
ftr-400	1478	13	national	national	ADJ
ftr-400	1478	14	tax	tax	NOUN
ftr-400	1478	15	law	law	NOUN
ftr-400	1478	16	provisions	provision	NOUN
ftr-400	1478	17	that	that	PRON
ftr-400	1478	18	�	�	NOUN
ftr-400	1478	19	distinguish	distinguish	VERB
ftr-400	1478	20	between	between	ADP
ftr-400	1478	21	100	100	NUM
ftr-400	1478	22	florida	florida	PROPN
ftr-400	1478	23	tax	tax	NOUN
ftr-400	1478	24	review	review	NOUN
ftr-400	1478	25	[	[	X
ftr-400	1478	26	vol.7:2	vol.7:2	NOUN
ftr-400	1478	27	358	358	NUM
ftr-400	1478	28	.	.	PUNCT
ftr-400	1479	1	ec	ec	PROPN
ftr-400	1479	2	treaty	treaty	PROPN
ftr-400	1479	3	,	,	PUNCT
ftr-400	1479	4	supra	supra	PROPN
ftr-400	1479	5	note	note	PROPN
ftr-400	1479	6	15	15	NUM
ftr-400	1479	7	,	,	PUNCT
ftr-400	1479	8	art	art	NOUN
ftr-400	1479	9	.	.	PUNCT
ftr-400	1480	1	58(1)(a	58(1)(a	NUM
ftr-400	1480	2	)	)	PUNCT
ftr-400	1480	3	.	.	PUNCT
ftr-400	1481	1	359	359	X
ftr-400	1481	2	.	.	PUNCT
ftr-400	1482	1	deloitte	deloitte	PROPN
ftr-400	1482	2	eu	eu	PROPN
ftr-400	1482	3	study	study	PROPN
ftr-400	1482	4	,	,	PUNCT
ftr-400	1482	5	supra	supra	PROPN
ftr-400	1482	6	note	note	NOUN
ftr-400	1482	7	300	300	NUM
ftr-400	1482	8	,	,	PUNCT
ftr-400	1482	9	at	at	ADP
ftr-400	1482	10	16	16	NUM
ftr-400	1482	11	.	.	PUNCT
ftr-400	1483	1	see	see	VERB
ftr-400	1483	2	also	also	ADV
ftr-400	1483	3	declaration	declaration	NOUN
ftr-400	1483	4	on	on	ADP
ftr-400	1483	5	article	article	NOUN
ftr-400	1483	6	73d	73d	NOUN
ftr-400	1483	7	of	of	ADP
ftr-400	1483	8	the	the	DET
ftr-400	1483	9	treaty	treaty	NOUN
ftr-400	1483	10	establishing	establish	VERB
ftr-400	1483	11	the	the	DET
ftr-400	1483	12	european	european	PROPN
ftr-400	1483	13	community	community	NOUN
ftr-400	1483	14	,	,	PUNCT
ftr-400	1483	15	annexed	annex	VERB
ftr-400	1483	16	to	to	ADP
ftr-400	1483	17	ec	ec	PROPN
ftr-400	1483	18	treaty	treaty	PROPN
ftr-400	1483	19	,	,	PUNCT
ftr-400	1483	20	supra	supra	PROPN
ftr-400	1483	21	note	note	PROPN
ftr-400	1483	22	15	15	NUM
ftr-400	1483	23	,	,	PUNCT
ftr-400	1483	24	art	art	NOUN
ftr-400	1483	25	.	.	PUNCT
ftr-400	1484	1	58(1)(a	58(1)(a	X
ftr-400	1484	2	)	)	PUNCT
ftr-400	1484	3	(	(	PUNCT
ftr-400	1484	4	art	art	NOUN
ftr-400	1484	5	.	.	PUNCT
ftr-400	1484	6	73d	73d	NOUN
ftr-400	1484	7	)	)	PUNCT
ftr-400	1484	8	(	(	PUNCT
ftr-400	1484	9	�	�	ADP
ftr-400	1484	10	the	the	DET
ftr-400	1484	11	conference	conference	NOUN
ftr-400	1484	12	affirms	affirm	VERB
ftr-400	1484	13	that	that	SCONJ
ftr-400	1484	14	the	the	DET
ftr-400	1484	15	right	right	NOUN
ftr-400	1484	16	of	of	ADP
ftr-400	1484	17	member	member	NOUN
ftr-400	1484	18	states	state	NOUN
ftr-400	1484	19	to	to	PART
ftr-400	1484	20	apply	apply	VERB
ftr-400	1484	21	the	the	DET
ftr-400	1484	22	relevant	relevant	ADJ
ftr-400	1484	23	provisions	provision	NOUN
ftr-400	1484	24	of	of	ADP
ftr-400	1484	25	their	their	PRON
ftr-400	1484	26	tax	tax	NOUN
ftr-400	1484	27	law	law	NOUN
ftr-400	1484	28	as	as	SCONJ
ftr-400	1484	29	referred	refer	VERB
ftr-400	1484	30	to	to	ADP
ftr-400	1484	31	in	in	ADP
ftr-400	1484	32	article	article	NOUN
ftr-400	1484	33	73d(1)(d	73d(1)(d	NUM
ftr-400	1484	34	)	)	PUNCT
ftr-400	1484	35	of	of	ADP
ftr-400	1484	36	this	this	DET
ftr-400	1484	37	treaty	treaty	NOUN
ftr-400	1484	38	will	will	AUX
ftr-400	1484	39	apply	apply	VERB
ftr-400	1484	40	only	only	ADV
ftr-400	1484	41	with	with	ADP
ftr-400	1484	42	respect	respect	NOUN
ftr-400	1484	43	to	to	ADP
ftr-400	1484	44	the	the	DET
ftr-400	1484	45	relevant	relevant	ADJ
ftr-400	1484	46	provisions	provision	NOUN
ftr-400	1484	47	which	which	PRON
ftr-400	1484	48	exist	exist	VERB
ftr-400	1484	49	at	at	ADP
ftr-400	1484	50	the	the	DET
ftr-400	1484	51	end	end	NOUN
ftr-400	1484	52	of	of	ADP
ftr-400	1484	53	1993	1993	NUM
ftr-400	1484	54	.	.	PUNCT
ftr-400	1485	1	�	�	PROPN
ftr-400	1485	2	)	)	PUNCT
ftr-400	1485	3	.	.	PUNCT
ftr-400	1486	1	360	360	NUM
ftr-400	1486	2	.	.	PUNCT
ftr-400	1487	1	ec	ec	PROPN
ftr-400	1487	2	treaty	treaty	PROPN
ftr-400	1487	3	,	,	PUNCT
ftr-400	1487	4	supra	supra	PROPN
ftr-400	1487	5	note	note	PROPN
ftr-400	1487	6	15	15	NUM
ftr-400	1487	7	,	,	PUNCT
ftr-400	1487	8	art	art	NOUN
ftr-400	1487	9	.	.	PUNCT
ftr-400	1488	1	58(1)(b	58(1)(b	NUM
ftr-400	1488	2	)	)	PUNCT
ftr-400	1488	3	.	.	PUNCT
ftr-400	1489	1	361	361	X
ftr-400	1489	2	.	.	PUNCT
ftr-400	1489	3	ec	ec	PROPN
ftr-400	1489	4	treaty	treaty	PROPN
ftr-400	1489	5	,	,	PUNCT
ftr-400	1489	6	supra	supra	PROPN
ftr-400	1489	7	note	note	PROPN
ftr-400	1489	8	15	15	NUM
ftr-400	1489	9	,	,	PUNCT
ftr-400	1489	10	art	art	NOUN
ftr-400	1489	11	.	.	PUNCT
ftr-400	1490	1	58(3	58(3	NUM
ftr-400	1490	2	)	)	PUNCT
ftr-400	1490	3	.	.	PUNCT
ftr-400	1491	1	362	362	NUM
ftr-400	1491	2	.	.	PUNCT
ftr-400	1492	1	case	case	NOUN
ftr-400	1492	2	c-319/02	c-319/02	PROPN
ftr-400	1492	3	,	,	PUNCT
ftr-400	1492	4	manninen	manninen	PROPN
ftr-400	1492	5	v.	v.	ADP
ftr-400	1492	6	keskusrerolautakunta	keskusrerolautakunta	PROPN
ftr-400	1492	7	,	,	PUNCT
ftr-400	1492	8	2004	2004	NUM
ftr-400	1492	9	e.c.r	e.c.r	X
ftr-400	1492	10	.	.	PUNCT
ftr-400	1493	1	i-7477	i-7477	NOUN
ftr-400	1493	2	,	,	PUNCT
ftr-400	1493	3	¶	¶	NOUN
ftr-400	1493	4	12	12	NUM
ftr-400	1493	5	.	.	PUNCT
ftr-400	1494	1	363	363	NUM
ftr-400	1494	2	.	.	PUNCT
ftr-400	1495	1	i	i	PRON
ftr-400	1495	2	d.	d.	PROPN
ftr-400	1495	3	¶¶	¶¶	PROPN
ftr-400	1495	4	6	6	NUM
ftr-400	1495	5	-	-	SYM
ftr-400	1495	6	8	8	NUM
ftr-400	1495	7	.	.	NUM
ftr-400	1495	8	364	364	NUM
ftr-400	1495	9	.	.	PUNCT
ftr-400	1496	1	i	i	PRON
ftr-400	1496	2	d.	d.	PROPN
ftr-400	1496	3	¶¶	¶¶	PROPN
ftr-400	1496	4	8	8	NUM
ftr-400	1496	5	-	-	SYM
ftr-400	1496	6	9	9	NUM
ftr-400	1496	7	.	.	NOUN
ftr-400	1496	8	365	365	NUM
ftr-400	1496	9	.	.	PUNCT
ftr-400	1497	1	i	i	PRON
ftr-400	1497	2	d.	d.	PROPN
ftr-400	1497	3	¶¶	¶¶	PROPN
ftr-400	1497	4	10	10	NUM
ftr-400	1497	5	,	,	PUNCT
ftr-400	1497	6	13	13	NUM
ftr-400	1497	7	.	.	NUM
ftr-400	1497	8	366	366	NUM
ftr-400	1497	9	.	.	PUNCT
ftr-400	1498	1	i	i	PRON
ftr-400	1498	2	d.	d.	PROPN
ftr-400	1498	3	¶	¶	PROPN
ftr-400	1498	4	15	15	NUM
ftr-400	1498	5	.	.	PUNCT
ftr-400	1499	1	367	367	NUM
ftr-400	1499	2	.	.	PUNCT
ftr-400	1500	1	i	i	PRON
ftr-400	1500	2	d.	d.	PROPN
ftr-400	1500	3	¶	¶	PROPN
ftr-400	1500	4	16	16	NUM
ftr-400	1500	5	.	.	PUNCT
ftr-400	1500	6	368	368	NUM
ftr-400	1500	7	.	.	PUNCT
ftr-400	1501	1	i	i	PRON
ftr-400	1501	2	d.	d.	PROPN
ftr-400	1501	3	¶¶	¶¶	PROPN
ftr-400	1501	4	17	17	NUM
ftr-400	1501	5	-	-	SYM
ftr-400	1501	6	18	18	NUM
ftr-400	1501	7	.	.	PUNCT
ftr-400	1501	8	taxpayers	taxpayer	NOUN
ftr-400	1501	9	who	who	PRON
ftr-400	1501	10	are	be	AUX
ftr-400	1501	11	not	not	PART
ftr-400	1501	12	in	in	ADP
ftr-400	1501	13	the	the	DET
ftr-400	1501	14	same	same	ADJ
ftr-400	1501	15	situation	situation	NOUN
ftr-400	1501	16	with	with	ADP
ftr-400	1501	17	regard	regard	NOUN
ftr-400	1501	18	to	to	ADP
ftr-400	1501	19	their	their	PRON
ftr-400	1501	20	place	place	NOUN
ftr-400	1501	21	of	of	ADP
ftr-400	1501	22	residence	residence	NOUN
ftr-400	1501	23	or	or	CCONJ
ftr-400	1501	24	with	with	ADP
ftr-400	1501	25	regard	regard	NOUN
ftr-400	1501	26	to	to	ADP
ftr-400	1501	27	the	the	DET
ftr-400	1501	28	place	place	NOUN
ftr-400	1501	29	where	where	SCONJ
ftr-400	1501	30	their	their	PRON
ftr-400	1501	31	capital	capital	NOUN
ftr-400	1501	32	is	be	AUX
ftr-400	1501	33	invested.	invested.	VERB
ftr-400	1501	34	�	�	PROPN
ftr-400	1501	35	358	358	NUM
ftr-400	1501	36	however	however	ADV
ftr-400	1501	37	,	,	PUNCT
ftr-400	1501	38	this	this	DET
ftr-400	1501	39	exception	exception	NOUN
ftr-400	1501	40	applies	apply	VERB
ftr-400	1501	41	only	only	ADV
ftr-400	1501	42	to	to	ADP
ftr-400	1501	43	laws	law	NOUN
ftr-400	1501	44	that	that	PRON
ftr-400	1501	45	were	be	AUX
ftr-400	1501	46	in	in	ADP
ftr-400	1501	47	force	force	NOUN
ftr-400	1501	48	on	on	ADP
ftr-400	1501	49	december	december	PROPN
ftr-400	1501	50	31	31	NUM
ftr-400	1501	51	,	,	PUNCT
ftr-400	1501	52	1993.359	1993.359	NUM
ftr-400	1501	53	member	member	NOUN
ftr-400	1501	54	states	state	NOUN
ftr-400	1501	55	also	also	ADV
ftr-400	1501	56	are	be	AUX
ftr-400	1501	57	allowed	allow	VERB
ftr-400	1501	58	to	to	PART
ftr-400	1501	59	take	take	VERB
ftr-400	1501	60	measures	measure	NOUN
ftr-400	1501	61	to	to	PART
ftr-400	1501	62	prevent	prevent	VERB
ftr-400	1501	63	the	the	DET
ftr-400	1501	64	violation	violation	NOUN
ftr-400	1501	65	of	of	ADP
ftr-400	1501	66	tax	tax	NOUN
ftr-400	1501	67	laws	law	NOUN
ftr-400	1501	68	in	in	ADP
ftr-400	1501	69	particular,360	particular,360	NOUN
ftr-400	1501	70	but	but	CCONJ
ftr-400	1501	71	not	not	PART
ftr-400	1501	72	as	as	ADP
ftr-400	1501	73	�	�	X
ftr-400	1501	74	a	a	DET
ftr-400	1501	75	means	means	NOUN
ftr-400	1501	76	of	of	ADP
ftr-400	1501	77	arbitrary	arbitrary	ADJ
ftr-400	1501	78	discrimination	discrimination	NOUN
ftr-400	1501	79	or	or	CCONJ
ftr-400	1501	80	a	a	DET
ftr-400	1501	81	disguised	disguised	ADJ
ftr-400	1501	82	restriction	restriction	NOUN
ftr-400	1501	83	on	on	ADP
ftr-400	1501	84	the	the	DET
ftr-400	1501	85	free	free	ADJ
ftr-400	1501	86	movement	movement	NOUN
ftr-400	1501	87	of	of	ADP
ftr-400	1501	88	capital	capital	NOUN
ftr-400	1501	89	and	and	CCONJ
ftr-400	1501	90	payments.	payments.	PROPN
ftr-400	1501	91	�	�	PROPN
ftr-400	1501	92	361	361	NUM
ftr-400	1501	93	in	in	ADP
ftr-400	1501	94	manninen	manninen	NOUN
ftr-400	1501	95	,	,	PUNCT
ftr-400	1501	96	a	a	DET
ftr-400	1501	97	finnish	finnish	ADJ
ftr-400	1501	98	national	national	ADJ
ftr-400	1501	99	held	hold	VERB
ftr-400	1501	100	shares	share	NOUN
ftr-400	1501	101	of	of	ADP
ftr-400	1501	102	a	a	DET
ftr-400	1501	103	swedish	swedish	ADJ
ftr-400	1501	104	company	company	NOUN
ftr-400	1501	105	quoted	quote	VERB
ftr-400	1501	106	on	on	ADP
ftr-400	1501	107	the	the	DET
ftr-400	1501	108	stockholm	stockholm	PROPN
ftr-400	1501	109	stock	stock	NOUN
ftr-400	1501	110	exchange.362	exchange.362	VERB
ftr-400	1501	111	under	under	ADP
ftr-400	1501	112	finnish	finnish	ADJ
ftr-400	1501	113	tax	tax	NOUN
ftr-400	1501	114	law	law	NOUN
ftr-400	1501	115	,	,	PUNCT
ftr-400	1501	116	dividends	dividend	NOUN
ftr-400	1501	117	were	be	AUX
ftr-400	1501	118	taxed	tax	VERB
ftr-400	1501	119	at	at	ADP
ftr-400	1501	120	the	the	DET
ftr-400	1501	121	rate	rate	NOUN
ftr-400	1501	122	of	of	ADP
ftr-400	1501	123	29	29	NUM
ftr-400	1501	124	%	%	NOUN
ftr-400	1501	125	,	,	PUNCT
ftr-400	1501	126	as	as	SCONJ
ftr-400	1501	127	were	be	AUX
ftr-400	1501	128	the	the	DET
ftr-400	1501	129	corporate	corporate	ADJ
ftr-400	1501	130	profits	profit	NOUN
ftr-400	1501	131	of	of	ADP
ftr-400	1501	132	companies	company	NOUN
ftr-400	1501	133	established	establish	VERB
ftr-400	1501	134	in	in	ADP
ftr-400	1501	135	finland.363	finland.363	PROPN
ftr-400	1501	136	finnish	finnish	ADJ
ftr-400	1501	137	shareholders	shareholder	NOUN
ftr-400	1501	138	of	of	ADP
ftr-400	1501	139	finnish	finnish	ADJ
ftr-400	1501	140	companies	company	NOUN
ftr-400	1501	141	were	be	AUX
ftr-400	1501	142	entitled	entitle	VERB
ftr-400	1501	143	to	to	ADP
ftr-400	1501	144	a	a	DET
ftr-400	1501	145	tax	tax	NOUN
ftr-400	1501	146	credit	credit	NOUN
ftr-400	1501	147	that	that	PRON
ftr-400	1501	148	effectively	effectively	ADV
ftr-400	1501	149	reduced	reduce	VERB
ftr-400	1501	150	the	the	DET
ftr-400	1501	151	income	income	NOUN
ftr-400	1501	152	tax	tax	NOUN
ftr-400	1501	153	on	on	ADP
ftr-400	1501	154	dividends	dividend	NOUN
ftr-400	1501	155	from	from	ADP
ftr-400	1501	156	finnish	finnish	ADJ
ftr-400	1501	157	companies	company	NOUN
ftr-400	1501	158	to	to	ADP
ftr-400	1501	159	zero	zero	NUM
ftr-400	1501	160	in	in	ADP
ftr-400	1501	161	order	order	NOUN
ftr-400	1501	162	to	to	PART
ftr-400	1501	163	avoid	avoid	VERB
ftr-400	1501	164	the	the	DET
ftr-400	1501	165	double	double	ADJ
ftr-400	1501	166	taxation	taxation	NOUN
ftr-400	1501	167	of	of	ADP
ftr-400	1501	168	corporate	corporate	ADJ
ftr-400	1501	169	profits.364	profits.364	NOUN
ftr-400	1501	170	mr	mr	PROPN
ftr-400	1501	171	.	.	PROPN
ftr-400	1501	172	manninen	manninen	PROPN
ftr-400	1501	173	was	be	AUX
ftr-400	1501	174	taxed	tax	VERB
ftr-400	1501	175	at	at	ADP
ftr-400	1501	176	29	29	NUM
ftr-400	1501	177	%	%	NOUN
ftr-400	1501	178	on	on	ADP
ftr-400	1501	179	the	the	DET
ftr-400	1501	180	distributions	distribution	NOUN
ftr-400	1501	181	received	receive	VERB
ftr-400	1501	182	from	from	ADP
ftr-400	1501	183	the	the	DET
ftr-400	1501	184	swedish	swedish	ADJ
ftr-400	1501	185	company	company	NOUN
ftr-400	1501	186	and	and	CCONJ
ftr-400	1501	187	was	be	AUX
ftr-400	1501	188	denied	deny	VERB
ftr-400	1501	189	use	use	NOUN
ftr-400	1501	190	of	of	ADP
ftr-400	1501	191	the	the	DET
ftr-400	1501	192	tax	tax	NOUN
ftr-400	1501	193	credit	credit	NOUN
ftr-400	1501	194	that	that	PRON
ftr-400	1501	195	would	would	AUX
ftr-400	1501	196	have	have	AUX
ftr-400	1501	197	been	be	AUX
ftr-400	1501	198	available	available	ADJ
ftr-400	1501	199	had	have	VERB
ftr-400	1501	200	the	the	DET
ftr-400	1501	201	dividends	dividend	NOUN
ftr-400	1501	202	been	be	AUX
ftr-400	1501	203	received	receive	VERB
ftr-400	1501	204	from	from	ADP
ftr-400	1501	205	a	a	DET
ftr-400	1501	206	finnish	finnish	ADJ
ftr-400	1501	207	company.365	company.365	NOUN
ftr-400	1501	208	after	after	SCONJ
ftr-400	1501	209	the	the	DET
ftr-400	1501	210	central	central	ADJ
ftr-400	1501	211	tax	tax	NOUN
ftr-400	1501	212	commission	commission	NOUN
ftr-400	1501	213	held	hold	VERB
ftr-400	1501	214	that	that	SCONJ
ftr-400	1501	215	mr	mr	PROPN
ftr-400	1501	216	.	.	PROPN
ftr-400	1501	217	manninen	manninen	PROPN
ftr-400	1501	218	was	be	AUX
ftr-400	1501	219	not	not	PART
ftr-400	1501	220	entitled	entitle	VERB
ftr-400	1501	221	to	to	ADP
ftr-400	1501	222	any	any	DET
ftr-400	1501	223	tax	tax	NOUN
ftr-400	1501	224	credits	credit	NOUN
ftr-400	1501	225	with	with	ADP
ftr-400	1501	226	respect	respect	NOUN
ftr-400	1501	227	to	to	ADP
ftr-400	1501	228	dividends	dividend	NOUN
ftr-400	1501	229	from	from	ADP
ftr-400	1501	230	a	a	DET
ftr-400	1501	231	swedish	swedish	ADJ
ftr-400	1501	232	company,366	company,366	NOUN
ftr-400	1501	233	he	he	PRON
ftr-400	1501	234	appealed	appeal	VERB
ftr-400	1501	235	the	the	DET
ftr-400	1501	236	decision	decision	NOUN
ftr-400	1501	237	to	to	ADP
ftr-400	1501	238	the	the	DET
ftr-400	1501	239	supreme	supreme	PROPN
ftr-400	1501	240	administrative	administrative	PROPN
ftr-400	1501	241	court	court	PROPN
ftr-400	1501	242	of	of	ADP
ftr-400	1501	243	finland.367	finland.367	PROPN
ftr-400	1501	244	the	the	DET
ftr-400	1501	245	national	national	PROPN
ftr-400	1501	246	court	court	NOUN
ftr-400	1501	247	asked	ask	VERB
ftr-400	1501	248	the	the	DET
ftr-400	1501	249	ecj	ecj	NOUN
ftr-400	1501	250	for	for	ADP
ftr-400	1501	251	a	a	DET
ftr-400	1501	252	preliminary	preliminary	ADJ
ftr-400	1501	253	ruling	ruling	NOUN
ftr-400	1501	254	as	as	ADP
ftr-400	1501	255	to	to	ADP
ftr-400	1501	256	whether	whether	SCONJ
ftr-400	1501	257	articles	article	NOUN
ftr-400	1501	258	56	56	NUM
ftr-400	1501	259	and	and	CCONJ
ftr-400	1501	260	58	58	NUM
ftr-400	1501	261	,	,	PUNCT
ftr-400	1501	262	with	with	ADP
ftr-400	1501	263	respect	respect	NOUN
ftr-400	1501	264	to	to	ADP
ftr-400	1501	265	the	the	DET
ftr-400	1501	266	free	free	ADJ
ftr-400	1501	267	movement	movement	NOUN
ftr-400	1501	268	of	of	ADP
ftr-400	1501	269	capital	capital	NOUN
ftr-400	1501	270	,	,	PUNCT
ftr-400	1501	271	preclude	preclude	VERB
ftr-400	1501	272	a	a	DET
ftr-400	1501	273	corporate	corporate	ADJ
ftr-400	1501	274	tax	tax	NOUN
ftr-400	1501	275	credit	credit	NOUN
ftr-400	1501	276	system	system	NOUN
ftr-400	1501	277	that	that	PRON
ftr-400	1501	278	only	only	ADV
ftr-400	1501	279	allows	allow	VERB
ftr-400	1501	280	credits	credit	NOUN
ftr-400	1501	281	for	for	ADP
ftr-400	1501	282	dividends	dividend	NOUN
ftr-400	1501	283	received	receive	VERB
ftr-400	1501	284	from	from	ADP
ftr-400	1501	285	domestic	domestic	ADJ
ftr-400	1501	286	companies.368	companies.368	NOUN
ftr-400	1501	287	there	there	PRON
ftr-400	1501	288	is	be	VERB
ftr-400	1501	289	a	a	DET
ftr-400	1501	290	risk	risk	NOUN
ftr-400	1501	291	of	of	ADP
ftr-400	1501	292	double	double	ADJ
ftr-400	1501	293	taxation	taxation	NOUN
ftr-400	1501	294	of	of	ADP
ftr-400	1501	295	company	company	NOUN
ftr-400	1501	296	profits	profit	NOUN
ftr-400	1501	297	regardless	regardless	ADV
ftr-400	1501	298	of	of	ADP
ftr-400	1501	299	whether	whether	SCONJ
ftr-400	1501	300	the	the	DET
ftr-400	1501	301	company	company	NOUN
ftr-400	1501	302	distributes	distribute	VERB
ftr-400	1501	303	the	the	DET
ftr-400	1501	304	dividend	dividend	NOUN
ftr-400	1501	305	to	to	ADP
ftr-400	1501	306	a	a	DET
ftr-400	1501	307	shareholder	shareholder	NOUN
ftr-400	1501	308	residing	reside	VERB
ftr-400	1501	309	in	in	ADP
ftr-400	1501	310	the	the	DET
ftr-400	1501	311	2005	2005	NUM
ftr-400	1501	312	]	]	PUNCT
ftr-400	1501	313	tax	tax	NOUN
ftr-400	1501	314	discrimination	discrimination	NOUN
ftr-400	1501	315	101	101	NUM
ftr-400	1501	316	369	369	NUM
ftr-400	1501	317	.	.	PUNCT
ftr-400	1502	1	i	i	PRON
ftr-400	1502	2	d.	d.	PROPN
ftr-400	1502	3	¶	¶	PROPN
ftr-400	1502	4	35	35	NUM
ftr-400	1502	5	;	;	PUNCT
ftr-400	1502	6	see	see	AUX
ftr-400	1502	7	also	also	ADV
ftr-400	1502	8	case	case	VERB
ftr-400	1502	9	c-319/02	c-319/02	PROPN
ftr-400	1502	10	,	,	PUNCT
ftr-400	1502	11	manninen	manninen	NOUN
ftr-400	1502	12	,	,	PUNCT
ftr-400	1502	13	2004	2004	NUM
ftr-400	1502	14	e.c.r	e.c.r	X
ftr-400	1502	15	.	.	PUNCT
ftr-400	1503	1	i-7477	i-7477	NOUN
ftr-400	1503	2	,	,	PUNCT
ftr-400	1503	3	op	op	NOUN
ftr-400	1503	4	.	.	PUNCT
ftr-400	1504	1	¶	¶	PROPN
ftr-400	1504	2	44	44	NUM
ftr-400	1504	3	.	.	PUNCT
ftr-400	1504	4	370	370	NUM
ftr-400	1504	5	.	.	PUNCT
ftr-400	1505	1	case	case	NOUN
ftr-400	1505	2	c-319/02	c-319/02	PROPN
ftr-400	1505	3	,	,	PUNCT
ftr-400	1505	4	manninen	manninen	NOUN
ftr-400	1505	5	,	,	PUNCT
ftr-400	1505	6	2004	2004	NUM
ftr-400	1505	7	e.c.r	e.c.r	X
ftr-400	1505	8	.	.	PUNCT
ftr-400	1505	9	i-7477	i-7477	NOUN
ftr-400	1505	10	,	,	PUNCT
ftr-400	1505	11	¶¶	¶¶	PROPN
ftr-400	1505	12	22	22	NUM
ftr-400	1505	13	-	-	SYM
ftr-400	1505	14	23	23	NUM
ftr-400	1505	15	(	(	PUNCT
ftr-400	1505	16	citing	cite	VERB
ftr-400	1505	17	case	case	NOUN
ftr-400	1505	18	c35/98	c35/98	NOUN
ftr-400	1505	19	,	,	PUNCT
ftr-400	1505	20	verkooijen	verkooijen	NOUN
ftr-400	1505	21	,	,	PUNCT
ftr-400	1505	22	2000	2000	NUM
ftr-400	1505	23	e.c.r	e.c.r	X
ftr-400	1505	24	.	.	PUNCT
ftr-400	1506	1	i-4071	i-4071	PROPN
ftr-400	1506	2	,	,	PUNCT
ftr-400	1506	3	¶	¶	PROPN
ftr-400	1506	4	35	35	NUM
ftr-400	1506	5	;	;	PUNCT
ftr-400	1506	6	case	case	NOUN
ftr-400	1506	7	c-334/02	c-334/02	PROPN
ftr-400	1506	8	comm	comm	NOUN
ftr-400	1506	9	�	�	PROPN
ftr-400	1506	10	n	n	PROPN
ftr-400	1506	11	v.	v.	ADP
ftr-400	1506	12	france	france	PROPN
ftr-400	1506	13	,	,	PUNCT
ftr-400	1506	14	2004	2004	NUM
ftr-400	1506	15	e.c.r	e.c.r	X
ftr-400	1506	16	.	.	PUNCT
ftr-400	1507	1	i-2229	i-2229	PROPN
ftr-400	1507	2	,	,	PUNCT
ftr-400	1507	3	¶	¶	NOUN
ftr-400	1507	4	24	24	NUM
ftr-400	1507	5	)	)	PUNCT
ftr-400	1507	6	.	.	PUNCT
ftr-400	1508	1	371	371	NUM
ftr-400	1508	2	.	.	PUNCT
ftr-400	1509	1	i	i	PRON
ftr-400	1509	2	d.	d.	PROPN
ftr-400	1509	3	¶¶	¶¶	PROPN
ftr-400	1509	4	48	48	NUM
ftr-400	1509	5	-	-	SYM
ftr-400	1509	6	49	49	NUM
ftr-400	1509	7	,	,	PUNCT
ftr-400	1509	8	54	54	NUM
ftr-400	1509	9	.	.	PUNCT
ftr-400	1509	10	372	372	NUM
ftr-400	1509	11	.	.	PUNCT
ftr-400	1510	1	i	i	PRON
ftr-400	1510	2	d.	d.	PROPN
ftr-400	1510	3	¶	¶	PROPN
ftr-400	1510	4	55	55	NUM
ftr-400	1510	5	.	.	PUNCT
ftr-400	1511	1	373	373	NUM
ftr-400	1511	2	.	.	PUNCT
ftr-400	1511	3	farmer	farmer	NOUN
ftr-400	1511	4	,	,	PUNCT
ftr-400	1511	5	supra	supra	PROPN
ftr-400	1511	6	note	note	NOUN
ftr-400	1511	7	312	312	NUM
ftr-400	1511	8	,	,	PUNCT
ftr-400	1511	9	at	at	ADP
ftr-400	1511	10	75	75	NUM
ftr-400	1511	11	.	.	PUNCT
ftr-400	1511	12	374	374	NUM
ftr-400	1511	13	.	.	PUNCT
ftr-400	1512	1	�	�	PROPN
ftr-400	1512	2	[	[	X
ftr-400	1512	3	t]he	t]he	ADJ
ftr-400	1512	4	court	court	NOUN
ftr-400	1512	5	has	have	AUX
ftr-400	1512	6	long	long	ADV
ftr-400	1512	7	subjected	subject	VERB
ftr-400	1512	8	taxation	taxation	NOUN
ftr-400	1512	9	to	to	ADP
ftr-400	1512	10	other	other	ADJ
ftr-400	1512	11	limits	limit	NOUN
ftr-400	1512	12	and	and	CCONJ
ftr-400	1512	13	has	have	AUX
ftr-400	1512	14	long	long	ADV
ftr-400	1512	15	treated	treat	VERB
ftr-400	1512	16	taxation	taxation	NOUN
ftr-400	1512	17	differently	differently	ADV
ftr-400	1512	18	from	from	ADP
ftr-400	1512	19	other	other	ADJ
ftr-400	1512	20	kinds	kind	NOUN
ftr-400	1512	21	of	of	ADP
ftr-400	1512	22	regulation	regulation	NOUN
ftr-400	1512	23	.	.	PUNCT
ftr-400	1513	1	�	�	PROPN
ftr-400	1513	2	tribe	tribe	PROPN
ftr-400	1513	3	,	,	PUNCT
ftr-400	1513	4	supra	supra	PROPN
ftr-400	1513	5	note	note	PROPN
ftr-400	1513	6	44	44	NUM
ftr-400	1513	7	,	,	PUNCT
ftr-400	1513	8	§	§	PROPN
ftr-400	1513	9	6	6	NUM
ftr-400	1513	10	-	-	SYM
ftr-400	1513	11	15	15	NUM
ftr-400	1513	12	,	,	PUNCT
ftr-400	1513	13	at	at	ADP
ftr-400	1513	14	1105	1105	NUM
ftr-400	1513	15	.	.	PUNCT
ftr-400	1514	1	see	see	VERB
ftr-400	1514	2	also	also	ADV
ftr-400	1514	3	chemerinsky	chemerinsky	ADJ
ftr-400	1514	4	,	,	PUNCT
ftr-400	1514	5	supra	supra	PROPN
ftr-400	1514	6	note	note	NOUN
ftr-400	1514	7	191	191	NUM
ftr-400	1514	8	,	,	PUNCT
ftr-400	1514	9	at	at	ADP
ftr-400	1514	10	434	434	NUM
ftr-400	1514	11	(	(	PUNCT
ftr-400	1514	12	�	�	SYM
ftr-400	1514	13	[	[	X
ftr-400	1514	14	t]he	t]he	ADV
ftr-400	1514	15	topic	topic	NOUN
ftr-400	1514	16	of	of	ADP
ftr-400	1514	17	state	state	NOUN
ftr-400	1514	18	taxation	taxation	NOUN
ftr-400	1514	19	of	of	ADP
ftr-400	1514	20	interstate	interstate	ADJ
ftr-400	1514	21	commerce	commerce	NOUN
ftr-400	1514	22	requires	require	VERB
ftr-400	1514	23	separate	separate	ADJ
ftr-400	1514	24	consideration	consideration	NOUN
ftr-400	1514	25	because	because	SCONJ
ftr-400	1514	26	the	the	DET
ftr-400	1514	27	court	court	NOUN
ftr-400	1514	28	,	,	PUNCT
ftr-400	1514	29	both	both	CCONJ
ftr-400	1514	30	historically	historically	ADV
ftr-400	1514	31	and	and	CCONJ
ftr-400	1514	32	currently	currently	ADV
ftr-400	1514	33	,	,	PUNCT
ftr-400	1514	34	has	have	AUX
ftr-400	1514	35	formulated	formulate	VERB
ftr-400	1514	36	distinct	distinct	ADJ
ftr-400	1514	37	tests	test	NOUN
ftr-400	1514	38	for	for	ADP
ftr-400	1514	39	evaluating	evaluate	VERB
ftr-400	1514	40	state	state	NOUN
ftr-400	1514	41	taxes	taxis	NOUN
ftr-400	1514	42	that	that	PRON
ftr-400	1514	43	burden	burden	VERB
ftr-400	1514	44	interstate	interstate	PROPN
ftr-400	1514	45	commerce	commerce	PROPN
ftr-400	1514	46	.	.	PUNCT
ftr-400	1514	47	�	�	PROPN
ftr-400	1514	48	)	)	PUNCT
ftr-400	1514	49	.	.	PUNCT
ftr-400	1515	1	375	375	NUM
ftr-400	1515	2	.	.	X
ftr-400	1515	3	�	�	PROPN
ftr-400	1515	4	[	[	X
ftr-400	1515	5	t]he	t]he	ADJ
ftr-400	1515	6	court	court	NOUN
ftr-400	1515	7	of	of	ADP
ftr-400	1515	8	justice	justice	NOUN
ftr-400	1515	9	has	have	AUX
ftr-400	1515	10	declined	decline	VERB
ftr-400	1515	11	to	to	PART
ftr-400	1515	12	erect	erect	VERB
ftr-400	1515	13	a	a	DET
ftr-400	1515	14	barrier	barrier	NOUN
ftr-400	1515	15	around	around	ADP
ftr-400	1515	16	tax	tax	NOUN
ftr-400	1515	17	law	law	NOUN
ftr-400	1515	18	,	,	PUNCT
ftr-400	1515	19	and	and	CCONJ
ftr-400	1515	20	vigorously	vigorously	ADV
ftr-400	1515	21	maintains	maintain	VERB
ftr-400	1515	22	its	its	PRON
ftr-400	1515	23	insistence	insistence	NOUN
ftr-400	1515	24	that	that	SCONJ
ftr-400	1515	25	here	here	ADV
ftr-400	1515	26	,	,	PUNCT
ftr-400	1515	27	as	as	ADP
ftr-400	1515	28	elsewhere	elsewhere	ADV
ftr-400	1515	29	,	,	PUNCT
ftr-400	1515	30	member	member	NOUN
ftr-400	1515	31	states	state	NOUN
ftr-400	1515	32	must	must	AUX
ftr-400	1515	33	exercise	exercise	VERB
ftr-400	1515	34	their	their	PRON
ftr-400	1515	35	powers	power	NOUN
ftr-400	1515	36	consistently	consistently	ADV
ftr-400	1515	37	with	with	ADP
ftr-400	1515	38	the	the	DET
ftr-400	1515	39	fundamental	fundamental	ADJ
ftr-400	1515	40	principles	principle	NOUN
ftr-400	1515	41	of	of	ADP
ftr-400	1515	42	community	community	NOUN
ftr-400	1515	43	law	law	NOUN
ftr-400	1515	44	.	.	PUNCT
ftr-400	1516	1	�	�	PROPN
ftr-400	1516	2	paul	paul	PROPN
ftr-400	1516	3	stanley	stanley	PROPN
ftr-400	1516	4	,	,	PUNCT
ftr-400	1516	5	annotation	annotation	NOUN
ftr-400	1516	6	,	,	PUNCT
ftr-400	1516	7	case	case	NOUN
ftr-400	1516	8	c-107/94	c-107/94	NOUN
ftr-400	1516	9	,	,	PUNCT
ftr-400	1516	10	asscher	asscher	NOUN
ftr-400	1516	11	v.	v.	PROPN
ftr-400	1516	12	staatssecretaris	staatssecretaris	PROPN
ftr-400	1516	13	van	van	PROPN
ftr-400	1516	14	financiën	financiën	PROPN
ftr-400	1516	15	,	,	PUNCT
ftr-400	1516	16	34	34	NUM
ftr-400	1516	17	c.m.l	c.m.l	NOUN
ftr-400	1516	18	.	.	PUNCT
ftr-400	1517	1	rev	rev	PROPN
ftr-400	1517	2	.	.	PROPN
ftr-400	1518	1	713	713	NUM
ftr-400	1518	2	(	(	PUNCT
ftr-400	1518	3	1997	1997	NUM
ftr-400	1518	4	)	)	PUNCT
ftr-400	1518	5	.	.	PUNCT
ftr-400	1519	1	376	376	NUM
ftr-400	1519	2	.	.	PUNCT
ftr-400	1519	3	lyal	lyal	PROPN
ftr-400	1519	4	,	,	PUNCT
ftr-400	1519	5	supra	supra	PROPN
ftr-400	1519	6	note	note	NOUN
ftr-400	1519	7	343	343	NUM
ftr-400	1519	8	,	,	PUNCT
ftr-400	1519	9	at	at	ADP
ftr-400	1519	10	68	68	NUM
ftr-400	1519	11	.	.	PUNCT
ftr-400	1519	12	377	377	NUM
ftr-400	1519	13	.	.	PUNCT
ftr-400	1520	1	i	i	PRON
ftr-400	1520	2	d.	d.	PROPN
ftr-400	1520	3	same	same	ADJ
ftr-400	1520	4	member	member	NOUN
ftr-400	1520	5	state	state	NOUN
ftr-400	1520	6	or	or	CCONJ
ftr-400	1520	7	to	to	ADP
ftr-400	1520	8	a	a	DET
ftr-400	1520	9	shareholder	shareholder	NOUN
ftr-400	1520	10	in	in	ADP
ftr-400	1520	11	another	another	DET
ftr-400	1520	12	member	member	NOUN
ftr-400	1520	13	state.369	state.369	NOUN
ftr-400	1520	14	thus	thus	ADV
ftr-400	1520	15	,	,	PUNCT
ftr-400	1520	16	the	the	DET
ftr-400	1520	17	ecj	ecj	NOUN
ftr-400	1520	18	reasoned	reason	VERB
ftr-400	1520	19	that	that	SCONJ
ftr-400	1520	20	the	the	DET
ftr-400	1520	21	finnish	finnish	ADJ
ftr-400	1520	22	law	law	NOUN
ftr-400	1520	23	effectively	effectively	ADV
ftr-400	1520	24	deterred	deter	VERB
ftr-400	1520	25	residents	resident	NOUN
ftr-400	1520	26	of	of	ADP
ftr-400	1520	27	finland	finland	PROPN
ftr-400	1520	28	from	from	ADP
ftr-400	1520	29	investing	invest	VERB
ftr-400	1520	30	in	in	ADP
ftr-400	1520	31	foreign	foreign	ADJ
ftr-400	1520	32	companies	company	NOUN
ftr-400	1520	33	and	and	CCONJ
ftr-400	1520	34	constituted	constitute	VERB
ftr-400	1520	35	an	an	DET
ftr-400	1520	36	obstacle	obstacle	NOUN
ftr-400	1520	37	to	to	ADP
ftr-400	1520	38	the	the	DET
ftr-400	1520	39	raising	raising	NOUN
ftr-400	1520	40	of	of	ADP
ftr-400	1520	41	capital	capital	NOUN
ftr-400	1520	42	in	in	ADP
ftr-400	1520	43	finland	finland	PROPN
ftr-400	1520	44	for	for	ADP
ftr-400	1520	45	companies	company	NOUN
ftr-400	1520	46	established	establish	VERB
ftr-400	1520	47	in	in	ADP
ftr-400	1520	48	other	other	ADJ
ftr-400	1520	49	member	member	NOUN
ftr-400	1520	50	states.370	states.370	NOUN
ftr-400	1520	51	finding	find	VERB
ftr-400	1520	52	no	no	INTJ
ftr-400	1520	53	justification,371	justification,371	PROPN
ftr-400	1520	54	the	the	DET
ftr-400	1520	55	ecj	ecj	NOUN
ftr-400	1520	56	ultimately	ultimately	ADV
ftr-400	1520	57	ruled	rule	VERB
ftr-400	1520	58	that	that	SCONJ
ftr-400	1520	59	the	the	DET
ftr-400	1520	60	law	law	NOUN
ftr-400	1520	61	amounted	amount	VERB
ftr-400	1520	62	to	to	ADP
ftr-400	1520	63	a	a	DET
ftr-400	1520	64	restriction	restriction	NOUN
ftr-400	1520	65	on	on	ADP
ftr-400	1520	66	the	the	DET
ftr-400	1520	67	free	free	ADJ
ftr-400	1520	68	movement	movement	NOUN
ftr-400	1520	69	of	of	ADP
ftr-400	1520	70	capital	capital	NOUN
ftr-400	1520	71	within	within	ADP
ftr-400	1520	72	the	the	DET
ftr-400	1520	73	meaning	meaning	NOUN
ftr-400	1520	74	of	of	ADP
ftr-400	1520	75	article	article	NOUN
ftr-400	1520	76	56	56	NUM
ftr-400	1520	77	.	.	PUNCT
ftr-400	1521	1	372	372	NUM
ftr-400	1521	2	5	5	NUM
ftr-400	1521	3	.	.	PUNCT
ftr-400	1521	4	conclusion	conclusion	NOUN
ftr-400	1521	5	the	the	DET
ftr-400	1521	6	european	european	PROPN
ftr-400	1521	7	court	court	PROPN
ftr-400	1521	8	of	of	ADP
ftr-400	1521	9	justice	justice	PROPN
ftr-400	1521	10	�	�	PROPN
ftr-400	1521	11	s	s	PART
ftr-400	1521	12	case	case	NOUN
ftr-400	1521	13	law	law	NOUN
ftr-400	1521	14	on	on	ADP
ftr-400	1521	15	direct	direct	ADJ
ftr-400	1521	16	taxation	taxation	NOUN
ftr-400	1521	17	is	be	AUX
ftr-400	1521	18	part	part	NOUN
ftr-400	1521	19	of	of	ADP
ftr-400	1521	20	a	a	DET
ftr-400	1521	21	much	much	ADV
ftr-400	1521	22	larger	large	ADJ
ftr-400	1521	23	body	body	NOUN
ftr-400	1521	24	of	of	ADP
ftr-400	1521	25	case	case	NOUN
ftr-400	1521	26	law	law	NOUN
ftr-400	1521	27	that	that	PRON
ftr-400	1521	28	has	have	AUX
ftr-400	1521	29	evolved	evolve	VERB
ftr-400	1521	30	over	over	ADP
ftr-400	1521	31	the	the	DET
ftr-400	1521	32	last	last	ADJ
ftr-400	1521	33	twenty	twenty	NUM
ftr-400	1521	34	years	year	NOUN
ftr-400	1521	35	on	on	ADP
ftr-400	1521	36	nondiscrimination	nondiscrimination	NOUN
ftr-400	1521	37	and	and	CCONJ
ftr-400	1521	38	the	the	DET
ftr-400	1521	39	fundamental	fundamental	ADJ
ftr-400	1521	40	freedoms.373	freedoms.373	NOUN
ftr-400	1521	41	unlike	unlike	ADP
ftr-400	1521	42	u.s	u.s	PROPN
ftr-400	1521	43	.	.	PROPN
ftr-400	1521	44	constitutional	constitutional	PROPN
ftr-400	1521	45	jurisprudence,374	jurisprudence,374	VERB
ftr-400	1521	46	the	the	DET
ftr-400	1521	47	constitutional	constitutional	ADJ
ftr-400	1521	48	analysis	analysis	NOUN
ftr-400	1521	49	in	in	ADP
ftr-400	1521	50	ecj	ecj	PROPN
ftr-400	1521	51	direct	direct	ADJ
ftr-400	1521	52	tax	tax	NOUN
ftr-400	1521	53	cases	case	NOUN
ftr-400	1521	54	does	do	AUX
ftr-400	1521	55	not	not	PART
ftr-400	1521	56	differ	differ	VERB
ftr-400	1521	57	from	from	ADP
ftr-400	1521	58	other	other	ADJ
ftr-400	1521	59	areas	area	NOUN
ftr-400	1521	60	of	of	ADP
ftr-400	1521	61	the	the	DET
ftr-400	1521	62	law.375	law.375	NOUN
ftr-400	1521	63	a	a	DET
ftr-400	1521	64	tax	tax	NOUN
ftr-400	1521	65	disadvantage	disadvantage	NOUN
ftr-400	1521	66	is	be	AUX
ftr-400	1521	67	just	just	ADV
ftr-400	1521	68	another	another	DET
ftr-400	1521	69	obstacle	obstacle	NOUN
ftr-400	1521	70	that	that	PRON
ftr-400	1521	71	can	can	AUX
ftr-400	1521	72	confront	confront	VERB
ftr-400	1521	73	individuals	individual	NOUN
ftr-400	1521	74	and	and	CCONJ
ftr-400	1521	75	businesses	business	NOUN
ftr-400	1521	76	that	that	PRON
ftr-400	1521	77	seek	seek	VERB
ftr-400	1521	78	to	to	PART
ftr-400	1521	79	exercise	exercise	VERB
ftr-400	1521	80	the	the	DET
ftr-400	1521	81	freedoms	freedom	NOUN
ftr-400	1521	82	that	that	PRON
ftr-400	1521	83	are	be	AUX
ftr-400	1521	84	guaranteed	guarantee	VERB
ftr-400	1521	85	by	by	ADP
ftr-400	1521	86	the	the	DET
ftr-400	1521	87	treaty.376	treaty.376	NOUN
ftr-400	1521	88	due	due	ADP
ftr-400	1521	89	to	to	ADP
ftr-400	1521	90	the	the	DET
ftr-400	1521	91	political	political	ADJ
ftr-400	1521	92	sensitivity	sensitivity	NOUN
ftr-400	1521	93	of	of	ADP
ftr-400	1521	94	taxation	taxation	NOUN
ftr-400	1521	95	,	,	PUNCT
ftr-400	1521	96	however	however	ADV
ftr-400	1521	97	,	,	PUNCT
ftr-400	1521	98	�	�	PROPN
ftr-400	1521	99	there	there	PRON
ftr-400	1521	100	was	be	VERB
ftr-400	1521	101	initially	initially	ADV
ftr-400	1521	102	a	a	DET
ftr-400	1521	103	tentative	tentative	ADJ
ftr-400	1521	104	approach	approach	NOUN
ftr-400	1521	105	�	�	PROPN
ftr-400	1521	106	that	that	PRON
ftr-400	1521	107	ended	end	VERB
ftr-400	1521	108	around	around	ADP
ftr-400	1521	109	1993.377	1993.377	NUM
ftr-400	1521	110	in	in	ADP
ftr-400	1521	111	the	the	DET
ftr-400	1521	112	beginning	beginning	NOUN
ftr-400	1521	113	,	,	PUNCT
ftr-400	1521	114	allegations	allegation	NOUN
ftr-400	1521	115	of	of	ADP
ftr-400	1521	116	violations	violation	NOUN
ftr-400	1521	117	of	of	ADP
ftr-400	1521	118	the	the	DET
ftr-400	1521	119	free	free	ADJ
ftr-400	1521	120	movement	movement	NOUN
ftr-400	1521	121	of	of	ADP
ftr-400	1521	122	goods	good	NOUN
ftr-400	1521	123	were	be	AUX
ftr-400	1521	124	the	the	DET
ftr-400	1521	125	most	most	ADV
ftr-400	1521	126	prevalent	prevalent	ADJ
ftr-400	1521	127	,	,	PUNCT
ftr-400	1521	128	and	and	CCONJ
ftr-400	1521	129	thus	thus	ADV
ftr-400	1521	130	the	the	DET
ftr-400	1521	131	case	case	NOUN
ftr-400	1521	132	law	law	NOUN
ftr-400	1521	133	in	in	ADP
ftr-400	1521	134	this	this	DET
ftr-400	1521	135	area	area	NOUN
ftr-400	1521	136	was	be	AUX
ftr-400	1521	137	the	the	DET
ftr-400	1521	138	most	most	ADV
ftr-400	1521	139	developed	develop	VERB
ftr-400	1521	140	.	.	PUNCT
ftr-400	1522	1	the	the	DET
ftr-400	1522	2	case	case	NOUN
ftr-400	1522	3	law	law	NOUN
ftr-400	1522	4	on	on	ADP
ftr-400	1522	5	goods	good	NOUN
ftr-400	1522	6	has	have	AUX
ftr-400	1522	7	gone	go	VERB
ftr-400	1522	8	beyond	beyond	ADP
ftr-400	1522	9	a	a	DET
ftr-400	1522	10	strict	strict	ADJ
ftr-400	1522	11	discrimination	discrimination	NOUN
ftr-400	1522	12	-	-	PUNCT
ftr-400	1522	13	based	base	VERB
ftr-400	1522	14	approach	approach	NOUN
ftr-400	1522	15	and	and	CCONJ
ftr-400	1522	16	includes	include	VERB
ftr-400	1522	17	examining	examine	VERB
ftr-400	1522	18	nondiscriminatory	nondiscriminatory	ADJ
ftr-400	1522	19	102	102	NUM
ftr-400	1522	20	florida	florida	PROPN
ftr-400	1522	21	tax	tax	NOUN
ftr-400	1522	22	review	review	NOUN
ftr-400	1522	23	[	[	X
ftr-400	1522	24	vol.7:2	vol.7:2	NOUN
ftr-400	1522	25	378	378	NUM
ftr-400	1522	26	.	.	PUNCT
ftr-400	1523	1	farmer	farmer	NOUN
ftr-400	1523	2	&	&	CCONJ
ftr-400	1523	3	lyal	lyal	PROPN
ftr-400	1523	4	,	,	PUNCT
ftr-400	1523	5	supra	supra	PROPN
ftr-400	1523	6	note	note	NOUN
ftr-400	1523	7	289	289	NUM
ftr-400	1523	8	,	,	PUNCT
ftr-400	1523	9	at	at	ADP
ftr-400	1523	10	310	310	NUM
ftr-400	1523	11	.	.	PUNCT
ftr-400	1523	12	379	379	NUM
ftr-400	1523	13	.	.	PUNCT
ftr-400	1524	1	i	i	PRON
ftr-400	1524	2	d.	d.	PROPN
ftr-400	1524	3	at	at	ADP
ftr-400	1524	4	310	310	NUM
ftr-400	1524	5	-	-	SYM
ftr-400	1524	6	11	11	NUM
ftr-400	1524	7	,	,	PUNCT
ftr-400	1524	8	325	325	NUM
ftr-400	1524	9	-	-	SYM
ftr-400	1524	10	26	26	NUM
ftr-400	1524	11	.	.	PUNCT
ftr-400	1525	1	380	380	NUM
ftr-400	1525	2	.	.	PUNCT
ftr-400	1526	1	see	see	VERB
ftr-400	1526	2	,	,	PUNCT
ftr-400	1526	3	e.g.	e.g.	ADV
ftr-400	1526	4	,	,	PUNCT
ftr-400	1526	5	eric	eric	PROPN
ftr-400	1526	6	hinton	hinton	PROPN
ftr-400	1526	7	,	,	PUNCT
ftr-400	1526	8	european	european	ADJ
ftr-400	1526	9	security	security	NOUN
ftr-400	1526	10	on	on	ADP
ftr-400	1526	11	the	the	DET
ftr-400	1526	12	threshold	threshold	NOUN
ftr-400	1526	13	of	of	ADP
ftr-400	1526	14	the	the	DET
ftr-400	1526	15	21st	21st	ADJ
ftr-400	1526	16	century	century	NOUN
ftr-400	1526	17	:	:	PUNCT
ftr-400	1526	18	current	current	ADJ
ftr-400	1526	19	development	development	NOUN
ftr-400	1526	20	and	and	CCONJ
ftr-400	1526	21	future	future	ADJ
ftr-400	1526	22	challenge	challenge	NOUN
ftr-400	1526	23	:	:	PUNCT
ftr-400	1526	24	balancing	balance	VERB
ftr-400	1526	25	justice	justice	NOUN
ftr-400	1526	26	,	,	PUNCT
ftr-400	1526	27	expedience	expedience	NOUN
ftr-400	1526	28	,	,	PUNCT
ftr-400	1526	29	and	and	CCONJ
ftr-400	1526	30	legal	legal	ADJ
ftr-400	1526	31	certainty	certainty	NOUN
ftr-400	1526	32	:	:	PUNCT
ftr-400	1526	33	the	the	DET
ftr-400	1526	34	free	free	ADJ
ftr-400	1526	35	movement	movement	NOUN
ftr-400	1526	36	of	of	ADP
ftr-400	1526	37	goods	good	NOUN
ftr-400	1526	38	in	in	ADP
ftr-400	1526	39	the	the	DET
ftr-400	1526	40	european	european	PROPN
ftr-400	1526	41	union	union	PROPN
ftr-400	1526	42	,	,	PUNCT
ftr-400	1526	43	5	5	NUM
ftr-400	1526	44	willamette	willamette	PROPN
ftr-400	1526	45	j.	j.	PROPN
ftr-400	1526	46	int	int	PROPN
ftr-400	1526	47	�	�	PROPN
ftr-400	1526	48	l	l	PROPN
ftr-400	1526	49	l.	l.	PROPN
ftr-400	1526	50	&	&	CCONJ
ftr-400	1526	51	dispute	dispute	PROPN
ftr-400	1526	52	res	re	NOUN
ftr-400	1526	53	.	.	PROPN
ftr-400	1527	1	1	1	NUM
ftr-400	1527	2	,	,	PUNCT
ftr-400	1527	3	20	20	NUM
ftr-400	1527	4	-	-	SYM
ftr-400	1527	5	21	21	NUM
ftr-400	1527	6	(	(	PUNCT
ftr-400	1527	7	1997	1997	NUM
ftr-400	1527	8	)	)	PUNCT
ftr-400	1527	9	(	(	PUNCT
ftr-400	1527	10	citing	cite	VERB
ftr-400	1527	11	case	case	NOUN
ftr-400	1527	12	c-23/89	c-23/89	PROPN
ftr-400	1527	13	,	,	PUNCT
ftr-400	1527	14	quietlynn	quietlynn	PROPN
ftr-400	1527	15	ltd	ltd	PROPN
ftr-400	1527	16	.	.	PROPN
ftr-400	1528	1	v.	v.	PROPN
ftr-400	1528	2	southend	southend	PROPN
ftr-400	1528	3	bor	bor	PROPN
ftr-400	1528	4	.	.	PUNCT
ftr-400	1529	1	council	council	PROPN
ftr-400	1529	2	,	,	PUNCT
ftr-400	1529	3	1990	1990	NUM
ftr-400	1529	4	e.c.r	e.c.r	X
ftr-400	1529	5	.	.	PUNCT
ftr-400	1530	1	i-3059	i-3059	ADJ
ftr-400	1530	2	,	,	PUNCT
ftr-400	1530	3	3	3	NUM
ftr-400	1530	4	c.m.l.r	c.m.l.r	PROPN
ftr-400	1530	5	.	.	PROPN
ftr-400	1530	6	55	55	NUM
ftr-400	1530	7	(	(	PUNCT
ftr-400	1530	8	1990	1990	NUM
ftr-400	1530	9	)	)	PUNCT
ftr-400	1530	10	;	;	PUNCT
ftr-400	1530	11	case	case	NOUN
ftr-400	1530	12	155/80	155/80	NUM
ftr-400	1530	13	,	,	PUNCT
ftr-400	1530	14	summary	summary	NOUN
ftr-400	1530	15	proceedings	proceeding	NOUN
ftr-400	1530	16	against	against	ADP
ftr-400	1530	17	oebel	oebel	NOUN
ftr-400	1530	18	,	,	PUNCT
ftr-400	1530	19	1982	1982	NUM
ftr-400	1530	20	e.c.r	e.c.r	X
ftr-400	1530	21	.	.	PUNCT
ftr-400	1530	22	1993	1993	NUM
ftr-400	1530	23	,	,	PUNCT
ftr-400	1530	24	1	1	NUM
ftr-400	1530	25	c.m.l.r	c.m.l.r	PROPN
ftr-400	1530	26	.	.	PROPN
ftr-400	1530	27	390	390	NUM
ftr-400	1530	28	(	(	PUNCT
ftr-400	1530	29	1981	1981	NUM
ftr-400	1530	30	)	)	PUNCT
ftr-400	1530	31	;	;	PUNCT
ftr-400	1530	32	case	case	NOUN
ftr-400	1530	33	c-169/91	c-169/91	PROPN
ftr-400	1530	34	,	,	PUNCT
ftr-400	1530	35	stoke	stoke	NOUN
ftr-400	1530	36	-	-	PUNCT
ftr-400	1530	37	on	on	ADP
ftr-400	1530	38	-	-	PUNCT
ftr-400	1530	39	trent	trent	NOUN
ftr-400	1530	40	city	city	NOUN
ftr-400	1530	41	council	council	PROPN
ftr-400	1530	42	v.	v.	PROPN
ftr-400	1530	43	b	b	PROPN
ftr-400	1530	44	&	&	CCONJ
ftr-400	1530	45	q	q	PROPN
ftr-400	1530	46	plc	plc	PROPN
ftr-400	1530	47	.	.	PROPN
ftr-400	1530	48	,	,	PUNCT
ftr-400	1530	49	1992	1992	NUM
ftr-400	1530	50	e.c.r	e.c.r	X
ftr-400	1530	51	.	.	PUNCT
ftr-400	1531	1	i-6635	i-6635	ADJ
ftr-400	1531	2	,	,	PUNCT
ftr-400	1531	3	1	1	NUM
ftr-400	1531	4	c.m.l.r	c.m.l.r	PROPN
ftr-400	1531	5	.	.	PROPN
ftr-400	1531	6	426	426	NUM
ftr-400	1531	7	(	(	PUNCT
ftr-400	1531	8	1992	1992	NUM
ftr-400	1531	9	)	)	PUNCT
ftr-400	1531	10	;	;	PUNCT
ftr-400	1531	11	case	case	NOUN
ftr-400	1531	12	145/88	145/88	NUM
ftr-400	1531	13	,	,	PUNCT
ftr-400	1531	14	torfaen	torfaen	PROPN
ftr-400	1531	15	borough	borough	NOUN
ftr-400	1531	16	council	council	PROPN
ftr-400	1531	17	v.	v.	PROPN
ftr-400	1531	18	b	b	PROPN
ftr-400	1531	19	&	&	CCONJ
ftr-400	1531	20	q	q	PROPN
ftr-400	1531	21	plc	plc	PROPN
ftr-400	1531	22	.	.	PROPN
ftr-400	1531	23	,	,	PUNCT
ftr-400	1531	24	1989	1989	NUM
ftr-400	1531	25	e.c.r	e.c.r	X
ftr-400	1531	26	.	.	PUNCT
ftr-400	1531	27	3851	3851	NUM
ftr-400	1531	28	,	,	PUNCT
ftr-400	1531	29	1	1	NUM
ftr-400	1531	30	c.m.l.r	c.m.l.r	PROPN
ftr-400	1531	31	.	.	PROPN
ftr-400	1531	32	337	337	NUM
ftr-400	1531	33	(	(	PUNCT
ftr-400	1531	34	1989	1989	NUM
ftr-400	1531	35	)	)	PUNCT
ftr-400	1531	36	)	)	PUNCT
ftr-400	1531	37	.	.	PUNCT
ftr-400	1532	1	381	381	NUM
ftr-400	1532	2	.	.	PUNCT
ftr-400	1532	3	ec	ec	PROPN
ftr-400	1532	4	treaty	treaty	PROPN
ftr-400	1532	5	,	,	PUNCT
ftr-400	1532	6	supra	supra	PROPN
ftr-400	1532	7	note	note	PROPN
ftr-400	1532	8	15	15	NUM
ftr-400	1532	9	,	,	PUNCT
ftr-400	1532	10	art	art	NOUN
ftr-400	1532	11	.	.	PUNCT
ftr-400	1533	1	39	39	NUM
ftr-400	1533	2	(	(	PUNCT
ftr-400	1533	3	ex	ex	X
ftr-400	1533	4	art	art	NOUN
ftr-400	1533	5	.	.	PUNCT
ftr-400	1534	1	48	48	NUM
ftr-400	1534	2	)	)	PUNCT
ftr-400	1534	3	.	.	PUNCT
ftr-400	1535	1	382	382	NUM
ftr-400	1535	2	.	.	PUNCT
ftr-400	1535	3	ec	ec	PROPN
ftr-400	1535	4	treaty	treaty	PROPN
ftr-400	1535	5	,	,	PUNCT
ftr-400	1535	6	supra	supra	PROPN
ftr-400	1535	7	note	note	PROPN
ftr-400	1535	8	15	15	NUM
ftr-400	1535	9	,	,	PUNCT
ftr-400	1535	10	art	art	NOUN
ftr-400	1535	11	.	.	PUNCT
ftr-400	1536	1	49	49	NUM
ftr-400	1536	2	(	(	PUNCT
ftr-400	1536	3	ex	ex	X
ftr-400	1536	4	art	art	NOUN
ftr-400	1536	5	.	.	PUNCT
ftr-400	1537	1	59	59	NUM
ftr-400	1537	2	)	)	PUNCT
ftr-400	1537	3	.	.	PUNCT
ftr-400	1538	1	383	383	NUM
ftr-400	1538	2	.	.	PUNCT
ftr-400	1539	1	ec	ec	PROPN
ftr-400	1539	2	treaty	treaty	PROPN
ftr-400	1539	3	,	,	PUNCT
ftr-400	1539	4	supra	supra	PROPN
ftr-400	1539	5	note	note	PROPN
ftr-400	1539	6	15	15	NUM
ftr-400	1539	7	,	,	PUNCT
ftr-400	1539	8	art	art	NOUN
ftr-400	1539	9	.	.	PUNCT
ftr-400	1540	1	56	56	NUM
ftr-400	1540	2	(	(	PUNCT
ftr-400	1540	3	ex	ex	X
ftr-400	1540	4	art	art	NOUN
ftr-400	1540	5	.	.	PUNCT
ftr-400	1540	6	73b	73b	NOUN
ftr-400	1540	7	)	)	PUNCT
ftr-400	1540	8	.	.	PUNCT
ftr-400	1541	1	384	384	NUM
ftr-400	1541	2	.	.	X
ftr-400	1541	3	lyal	lyal	PROPN
ftr-400	1541	4	,	,	PUNCT
ftr-400	1541	5	supra	supra	PROPN
ftr-400	1541	6	note	note	NOUN
ftr-400	1541	7	343	343	NUM
ftr-400	1541	8	,	,	PUNCT
ftr-400	1541	9	at	at	ADP
ftr-400	1541	10	74	74	NUM
ftr-400	1541	11	.	.	PUNCT
ftr-400	1541	12	385	385	NUM
ftr-400	1541	13	.	.	PUNCT
ftr-400	1542	1	ec	ec	PROPN
ftr-400	1542	2	treaty	treaty	PROPN
ftr-400	1542	3	,	,	PUNCT
ftr-400	1542	4	supra	supra	PROPN
ftr-400	1542	5	note	note	PROPN
ftr-400	1542	6	15	15	NUM
ftr-400	1542	7	,	,	PUNCT
ftr-400	1542	8	art	art	NOUN
ftr-400	1542	9	.	.	PUNCT
ftr-400	1543	1	30	30	NUM
ftr-400	1543	2	(	(	PUNCT
ftr-400	1543	3	ex	ex	X
ftr-400	1543	4	art	art	NOUN
ftr-400	1543	5	.	.	PUNCT
ftr-400	1544	1	36	36	NUM
ftr-400	1544	2	)	)	PUNCT
ftr-400	1544	3	.	.	PUNCT
ftr-400	1545	1	article	article	NOUN
ftr-400	1545	2	30	30	NUM
ftr-400	1545	3	also	also	ADV
ftr-400	1545	4	allows	allow	VERB
ftr-400	1545	5	restrictions	restriction	NOUN
ftr-400	1545	6	on	on	ADP
ftr-400	1545	7	intra	intra	ADJ
ftr-400	1545	8	-	-	ADJ
ftr-400	1545	9	community	community	ADJ
ftr-400	1545	10	trade	trade	NOUN
ftr-400	1545	11	if	if	SCONJ
ftr-400	1545	12	justified	justify	VERB
ftr-400	1545	13	on	on	ADP
ftr-400	1545	14	the	the	DET
ftr-400	1545	15	grounds	ground	NOUN
ftr-400	1545	16	of	of	ADP
ftr-400	1545	17	�	�	PROPN
ftr-400	1545	18	public	public	ADJ
ftr-400	1545	19	security	security	NOUN
ftr-400	1545	20	,	,	PUNCT
ftr-400	1545	21	protection	protection	NOUN
ftr-400	1545	22	of	of	ADP
ftr-400	1545	23	health	health	NOUN
ftr-400	1545	24	and	and	CCONJ
ftr-400	1545	25	life	life	NOUN
ftr-400	1545	26	of	of	ADP
ftr-400	1545	27	humans	human	NOUN
ftr-400	1545	28	,	,	PUNCT
ftr-400	1545	29	animals	animal	NOUN
ftr-400	1545	30	or	or	CCONJ
ftr-400	1545	31	plants	plant	NOUN
ftr-400	1545	32	;	;	PUNCT
ftr-400	1545	33	the	the	DET
ftr-400	1545	34	protection	protection	NOUN
ftr-400	1545	35	of	of	ADP
ftr-400	1545	36	national	national	ADJ
ftr-400	1545	37	treasures	treasure	NOUN
ftr-400	1545	38	possessing	possess	VERB
ftr-400	1545	39	artistic	artistic	ADJ
ftr-400	1545	40	,	,	PUNCT
ftr-400	1545	41	historic	historic	ADJ
ftr-400	1545	42	or	or	CCONJ
ftr-400	1545	43	archaeological	archaeological	ADJ
ftr-400	1545	44	value	value	NOUN
ftr-400	1545	45	;	;	PUNCT
ftr-400	1545	46	or	or	CCONJ
ftr-400	1545	47	the	the	DET
ftr-400	1545	48	protection	protection	NOUN
ftr-400	1545	49	of	of	ADP
ftr-400	1545	50	industrial	industrial	ADJ
ftr-400	1545	51	and	and	CCONJ
ftr-400	1545	52	commercial	commercial	ADJ
ftr-400	1545	53	property	property	NOUN
ftr-400	1545	54	.	.	PUNCT
ftr-400	1546	1	�	�	PROPN
ftr-400	1547	1	i	i	PRON
ftr-400	1547	2	d.	d.	PROPN
ftr-400	1547	3	discriminatory	discriminatory	ADJ
ftr-400	1547	4	measures	measure	NOUN
ftr-400	1547	5	falling	fall	VERB
ftr-400	1547	6	within	within	ADP
ftr-400	1547	7	the	the	DET
ftr-400	1547	8	scope	scope	NOUN
ftr-400	1547	9	of	of	ADP
ftr-400	1547	10	arts	art	NOUN
ftr-400	1547	11	.	.	PUNCT
ftr-400	1548	1	39	39	NUM
ftr-400	1548	2	,	,	PUNCT
ftr-400	1548	3	49	49	NUM
ftr-400	1548	4	or	or	CCONJ
ftr-400	1548	5	56	56	NUM
ftr-400	1548	6	may	may	AUX
ftr-400	1548	7	be	be	AUX
ftr-400	1548	8	justified	justify	VERB
ftr-400	1548	9	on	on	ADP
ftr-400	1548	10	the	the	DET
ftr-400	1548	11	grounds	ground	NOUN
ftr-400	1548	12	of	of	ADP
ftr-400	1548	13	public	public	ADJ
ftr-400	1548	14	policy	policy	NOUN
ftr-400	1548	15	,	,	PUNCT
ftr-400	1548	16	public	public	ADJ
ftr-400	1548	17	security	security	NOUN
ftr-400	1548	18	or	or	CCONJ
ftr-400	1548	19	public	public	ADJ
ftr-400	1548	20	health	health	NOUN
ftr-400	1548	21	.	.	PUNCT
ftr-400	1549	1	farmer	farmer	PROPN
ftr-400	1549	2	&	&	CCONJ
ftr-400	1549	3	lyal	lyal	PROPN
ftr-400	1549	4	,	,	PUNCT
ftr-400	1549	5	supra	supra	PROPN
ftr-400	1549	6	note	note	NOUN
ftr-400	1549	7	289	289	NUM
ftr-400	1549	8	,	,	PUNCT
ftr-400	1549	9	at	at	ADP
ftr-400	1549	10	310	310	NUM
ftr-400	1549	11	.	.	PUNCT
ftr-400	1550	1	see	see	VERB
ftr-400	1550	2	also	also	ADV
ftr-400	1550	3	ec	ec	PROPN
ftr-400	1550	4	treaty	treaty	NOUN
ftr-400	1550	5	,	,	PUNCT
ftr-400	1550	6	supra	supra	PROPN
ftr-400	1550	7	note	note	PROPN
ftr-400	1550	8	15	15	NUM
ftr-400	1550	9	,	,	PUNCT
ftr-400	1550	10	arts	art	NOUN
ftr-400	1550	11	.	.	PUNCT
ftr-400	1551	1	39(3	39(3	NUM
ftr-400	1551	2	)	)	PUNCT
ftr-400	1551	3	,	,	PUNCT
ftr-400	1551	4	46(1	46(1	X
ftr-400	1551	5	)	)	PUNCT
ftr-400	1551	6	,	,	PUNCT
ftr-400	1551	7	58(1)(b	58(1)(b	NUM
ftr-400	1551	8	)	)	PUNCT
ftr-400	1551	9	.	.	PUNCT
ftr-400	1552	1	386	386	NUM
ftr-400	1552	2	.	.	PUNCT
ftr-400	1552	3	case	case	NOUN
ftr-400	1552	4	120/78	120/78	NUM
ftr-400	1552	5	,	,	PUNCT
ftr-400	1552	6	rewe	rewe	NOUN
ftr-400	1552	7	-	-	PUNCT
ftr-400	1552	8	zentral	zentral	ADJ
ftr-400	1552	9	ag	ag	PROPN
ftr-400	1552	10	v.	v.	ADP
ftr-400	1552	11	bundesmonopolverwaltung	bundesmonopolverwaltung	PROPN
ftr-400	1552	12	für	für	PROPN
ftr-400	1552	13	branntwein	branntwein	PROPN
ftr-400	1552	14	,	,	PUNCT
ftr-400	1552	15	1979	1979	NUM
ftr-400	1552	16	e.c.r	e.c.r	NOUN
ftr-400	1552	17	.	.	PUNCT
ftr-400	1553	1	649	649	NUM
ftr-400	1553	2	(	(	PUNCT
ftr-400	1553	3	cassis	cassis	NOUN
ftr-400	1553	4	de	de	X
ftr-400	1553	5	dijon	dijon	NOUN
ftr-400	1553	6	case	case	NOUN
ftr-400	1553	7	)	)	PUNCT
ftr-400	1553	8	.	.	PUNCT
ftr-400	1554	1	387	387	X
ftr-400	1554	2	.	.	PUNCT
ftr-400	1554	3	case	case	NOUN
ftr-400	1554	4	c-204/90	c-204/90	PROPN
ftr-400	1554	5	,	,	PUNCT
ftr-400	1554	6	hanhs	hanhs	NOUN
ftr-400	1554	7	martin	martin	PROPN
ftr-400	1554	8	bachmann	bachmann	PROPN
ftr-400	1554	9	v.	v.	ADP
ftr-400	1554	10	belgian	belgian	PROPN
ftr-400	1554	11	,	,	PUNCT
ftr-400	1554	12	1992	1992	NUM
ftr-400	1554	13	e.c.r	e.c.r	NOUN
ftr-400	1554	14	.	.	PUNCT
ftr-400	1555	1	i-249	i-249	PROPN
ftr-400	1555	2	.	.	PUNCT
ftr-400	1556	1	see	see	AUX
ftr-400	1556	2	also	also	ADV
ftr-400	1556	3	terra	terra	VERB
ftr-400	1556	4	&	&	CCONJ
ftr-400	1556	5	wattel	wattel	NOUN
ftr-400	1556	6	,	,	PUNCT
ftr-400	1556	7	supra	supra	PROPN
ftr-400	1556	8	note	note	NOUN
ftr-400	1556	9	51	51	NUM
ftr-400	1556	10	,	,	PUNCT
ftr-400	1556	11	at	at	ADP
ftr-400	1556	12	71	71	NUM
ftr-400	1556	13	-	-	SYM
ftr-400	1556	14	76	76	NUM
ftr-400	1556	15	.	.	PUNCT
ftr-400	1557	1	professor	professor	NOUN
ftr-400	1557	2	wattel	wattel	NOUN
ftr-400	1557	3	notes	note	VERB
ftr-400	1557	4	that	that	SCONJ
ftr-400	1557	5	this	this	PRON
ftr-400	1557	6	is	be	AUX
ftr-400	1557	7	inconsistent	inconsistent	ADJ
ftr-400	1557	8	with	with	ADP
ftr-400	1557	9	nontax	nontax	NOUN
ftr-400	1557	10	case	case	NOUN
ftr-400	1557	11	law	law	NOUN
ftr-400	1557	12	where	where	SCONJ
ftr-400	1557	13	the	the	DET
ftr-400	1557	14	ecj	ecj	NOUN
ftr-400	1557	15	sometimes	sometimes	ADV
ftr-400	1557	16	allows	allow	VERB
ftr-400	1557	17	rule	rule	NOUN
ftr-400	1557	18	of	of	ADP
ftr-400	1557	19	reason	reason	NOUN
ftr-400	1557	20	justifications	justification	NOUN
ftr-400	1557	21	even	even	ADV
ftr-400	1557	22	though	though	SCONJ
ftr-400	1557	23	the	the	DET
ftr-400	1557	24	�	�	PROPN
ftr-400	1557	25	national	national	ADJ
ftr-400	1557	26	measure	measure	NOUN
ftr-400	1557	27	at	at	ADP
ftr-400	1557	28	issue	issue	NOUN
ftr-400	1557	29	clearly	clearly	ADV
ftr-400	1557	30	makes	make	VERB
ftr-400	1557	31	a	a	DET
ftr-400	1557	32	distinction	distinction	NOUN
ftr-400	1557	33	restrictions	restriction	NOUN
ftr-400	1557	34	on	on	ADP
ftr-400	1557	35	the	the	DET
ftr-400	1557	36	free	free	ADJ
ftr-400	1557	37	movement	movement	NOUN
ftr-400	1557	38	of	of	ADP
ftr-400	1557	39	goods.378	goods.378	NUM
ftr-400	1557	40	this	this	DET
ftr-400	1557	41	broader	broad	ADJ
ftr-400	1557	42	interpretation	interpretation	NOUN
ftr-400	1557	43	has	have	AUX
ftr-400	1557	44	also	also	ADV
ftr-400	1557	45	been	be	AUX
ftr-400	1557	46	followed	follow	VERB
ftr-400	1557	47	in	in	ADP
ftr-400	1557	48	cases	case	NOUN
ftr-400	1557	49	reviewing	review	VERB
ftr-400	1557	50	violations	violation	NOUN
ftr-400	1557	51	of	of	ADP
ftr-400	1557	52	the	the	DET
ftr-400	1557	53	free	free	ADJ
ftr-400	1557	54	movement	movement	NOUN
ftr-400	1557	55	of	of	ADP
ftr-400	1557	56	persons	person	NOUN
ftr-400	1557	57	,	,	PUNCT
ftr-400	1557	58	services	service	NOUN
ftr-400	1557	59	and	and	CCONJ
ftr-400	1557	60	capital.379	capital.379	VERB
ftr-400	1557	61	the	the	DET
ftr-400	1557	62	language	language	NOUN
ftr-400	1557	63	used	use	VERB
ftr-400	1557	64	by	by	ADP
ftr-400	1557	65	the	the	DET
ftr-400	1557	66	ecj	ecj	NOUN
ftr-400	1557	67	is	be	AUX
ftr-400	1557	68	often	often	ADV
ftr-400	1557	69	inconsistent	inconsistent	ADJ
ftr-400	1557	70	,	,	PUNCT
ftr-400	1557	71	in	in	ADP
ftr-400	1557	72	some	some	DET
ftr-400	1557	73	cases	case	NOUN
ftr-400	1557	74	because	because	SCONJ
ftr-400	1557	75	the	the	DET
ftr-400	1557	76	wording	wording	NOUN
ftr-400	1557	77	of	of	ADP
ftr-400	1557	78	the	the	DET
ftr-400	1557	79	actual	actual	ADJ
ftr-400	1557	80	treaty	treaty	NOUN
ftr-400	1557	81	provisions	provision	NOUN
ftr-400	1557	82	differs.380	differs.380	VERB
ftr-400	1557	83	note	note	VERB
ftr-400	1557	84	that	that	SCONJ
ftr-400	1557	85	article	article	NOUN
ftr-400	1557	86	39	39	NUM
ftr-400	1557	87	speaks	speak	VERB
ftr-400	1557	88	in	in	ADP
ftr-400	1557	89	terms	term	NOUN
ftr-400	1557	90	of	of	ADP
ftr-400	1557	91	�	�	PROPN
ftr-400	1557	92	the	the	DET
ftr-400	1557	93	abolition	abolition	NOUN
ftr-400	1557	94	of	of	ADP
ftr-400	1557	95	any	any	DET
ftr-400	1557	96	discrimination	discrimination	NOUN
ftr-400	1557	97	�	�	NOUN
ftr-400	1557	98	381	381	NUM
ftr-400	1557	99	whereas	whereas	SCONJ
ftr-400	1557	100	articles	article	NOUN
ftr-400	1557	101	49	49	NUM
ftr-400	1557	102	and	and	CCONJ
ftr-400	1557	103	56	56	NUM
ftr-400	1557	104	prohibit	prohibit	NOUN
ftr-400	1557	105	restrictions	restriction	NOUN
ftr-400	1557	106	on	on	ADP
ftr-400	1557	107	the	the	DET
ftr-400	1557	108	freedom	freedom	NOUN
ftr-400	1557	109	to	to	PART
ftr-400	1557	110	provide	provide	VERB
ftr-400	1557	111	services382	services382	CCONJ
ftr-400	1557	112	and	and	CCONJ
ftr-400	1557	113	the	the	DET
ftr-400	1557	114	movement	movement	NOUN
ftr-400	1557	115	of	of	ADP
ftr-400	1557	116	capital383	capital383	PROPN
ftr-400	1557	117	respectively	respectively	ADV
ftr-400	1557	118	.	.	PUNCT
ftr-400	1558	1	however	however	ADV
ftr-400	1558	2	,	,	PUNCT
ftr-400	1558	3	in	in	ADP
ftr-400	1558	4	many	many	ADJ
ftr-400	1558	5	cases	case	NOUN
ftr-400	1558	6	,	,	PUNCT
ftr-400	1558	7	while	while	SCONJ
ftr-400	1558	8	the	the	DET
ftr-400	1558	9	ecj	ecj	NOUN
ftr-400	1558	10	speaks	speak	VERB
ftr-400	1558	11	in	in	ADP
ftr-400	1558	12	terms	term	NOUN
ftr-400	1558	13	of	of	ADP
ftr-400	1558	14	restrictions	restriction	NOUN
ftr-400	1558	15	,	,	PUNCT
ftr-400	1558	16	it	it	PRON
ftr-400	1558	17	in	in	ADP
ftr-400	1558	18	fact	fact	NOUN
ftr-400	1558	19	applies	apply	VERB
ftr-400	1558	20	a	a	DET
ftr-400	1558	21	nondiscrimination	nondiscrimination	NOUN
ftr-400	1558	22	test	test	NOUN
ftr-400	1558	23	by	by	ADP
ftr-400	1558	24	focusing	focus	VERB
ftr-400	1558	25	on	on	ADP
ftr-400	1558	26	the	the	DET
ftr-400	1558	27	difference	difference	NOUN
ftr-400	1558	28	of	of	ADP
ftr-400	1558	29	treatment	treatment	NOUN
ftr-400	1558	30	between	between	ADP
ftr-400	1558	31	the	the	DET
ftr-400	1558	32	situations.384	situations.384	NOUN
ftr-400	1558	33	the	the	DET
ftr-400	1558	34	only	only	ADJ
ftr-400	1558	35	exemptions	exemption	NOUN
ftr-400	1558	36	from	from	ADP
ftr-400	1558	37	the	the	DET
ftr-400	1558	38	prohibitions	prohibition	NOUN
ftr-400	1558	39	in	in	ADP
ftr-400	1558	40	the	the	DET
ftr-400	1558	41	free	free	ADJ
ftr-400	1558	42	movement	movement	NOUN
ftr-400	1558	43	of	of	ADP
ftr-400	1558	44	goods	good	NOUN
ftr-400	1558	45	articles	article	NOUN
ftr-400	1558	46	are	be	AUX
ftr-400	1558	47	justifications	justification	NOUN
ftr-400	1558	48	such	such	ADJ
ftr-400	1558	49	as	as	ADP
ftr-400	1558	50	public	public	ADJ
ftr-400	1558	51	morality	morality	NOUN
ftr-400	1558	52	and	and	CCONJ
ftr-400	1558	53	public	public	ADJ
ftr-400	1558	54	policy	policy	NOUN
ftr-400	1558	55	that	that	PRON
ftr-400	1558	56	are	be	AUX
ftr-400	1558	57	listed	list	VERB
ftr-400	1558	58	in	in	ADP
ftr-400	1558	59	article	article	NOUN
ftr-400	1558	60	30.385	30.385	NUM
ftr-400	1558	61	there	there	PRON
ftr-400	1558	62	are	be	VERB
ftr-400	1558	63	also	also	ADV
ftr-400	1558	64	justifications	justification	NOUN
ftr-400	1558	65	recognized	recognize	VERB
ftr-400	1558	66	under	under	ADP
ftr-400	1558	67	the	the	DET
ftr-400	1558	68	rule	rule	NOUN
ftr-400	1558	69	of	of	ADP
ftr-400	1558	70	reason	reason	NOUN
ftr-400	1558	71	developed	develop	VERB
ftr-400	1558	72	by	by	ADP
ftr-400	1558	73	the	the	DET
ftr-400	1558	74	ecj	ecj	NOUN
ftr-400	1558	75	in	in	ADP
ftr-400	1558	76	the	the	DET
ftr-400	1558	77	cassis	cassis	NOUN
ftr-400	1558	78	de	de	ADP
ftr-400	1558	79	dijon	dijon	NOUN
ftr-400	1558	80	case.386	case.386	NOUN
ftr-400	1558	81	applying	apply	VERB
ftr-400	1558	82	the	the	DET
ftr-400	1558	83	rule	rule	NOUN
ftr-400	1558	84	of	of	ADP
ftr-400	1558	85	reason	reason	NOUN
ftr-400	1558	86	in	in	ADP
ftr-400	1558	87	the	the	DET
ftr-400	1558	88	tax	tax	NOUN
ftr-400	1558	89	area	area	NOUN
ftr-400	1558	90	,	,	PUNCT
ftr-400	1558	91	the	the	DET
ftr-400	1558	92	court	court	NOUN
ftr-400	1558	93	has	have	AUX
ftr-400	1558	94	only	only	ADV
ftr-400	1558	95	accepted	accept	VERB
ftr-400	1558	96	the	the	DET
ftr-400	1558	97	need	need	NOUN
ftr-400	1558	98	to	to	PART
ftr-400	1558	99	maintain	maintain	VERB
ftr-400	1558	100	the	the	DET
ftr-400	1558	101	integrity	integrity	NOUN
ftr-400	1558	102	of	of	ADP
ftr-400	1558	103	the	the	DET
ftr-400	1558	104	tax	tax	NOUN
ftr-400	1558	105	system	system	NOUN
ftr-400	1558	106	as	as	ADP
ftr-400	1558	107	such	such	DET
ftr-400	1558	108	a	a	DET
ftr-400	1558	109	justification387	justification387	PROPN
ftr-400	1558	110	and	and	CCONJ
ftr-400	1558	111	the	the	DET
ftr-400	1558	112	scope	scope	NOUN
ftr-400	1558	113	2005	2005	NUM
ftr-400	1558	114	]	]	PUNCT
ftr-400	1558	115	tax	tax	NOUN
ftr-400	1558	116	discrimination	discrimination	NOUN
ftr-400	1558	117	103	103	NUM
ftr-400	1558	118	between	between	ADP
ftr-400	1558	119	residents	resident	NOUN
ftr-400	1558	120	and	and	CCONJ
ftr-400	1558	121	non	non	NOUN
ftr-400	1558	122	-	-	NOUN
ftr-400	1558	123	residents	resident	NOUN
ftr-400	1558	124	or	or	CCONJ
ftr-400	1558	125	between	between	ADP
ftr-400	1558	126	the	the	DET
ftr-400	1558	127	domestic	domestic	ADJ
ftr-400	1558	128	situation	situation	NOUN
ftr-400	1558	129	and	and	CCONJ
ftr-400	1558	130	the	the	DET
ftr-400	1558	131	cross	cross	NOUN
ftr-400	1558	132	border	border	NOUN
ftr-400	1558	133	situation	situation	NOUN
ftr-400	1558	134	.	.	PUNCT
ftr-400	1559	1	�	�	PROPN
ftr-400	1559	2	peter	peter	PROPN
ftr-400	1559	3	wattel	wattel	PROPN
ftr-400	1559	4	,	,	PUNCT
ftr-400	1559	5	red	red	ADJ
ftr-400	1559	6	herrings	herring	NOUN
ftr-400	1559	7	in	in	ADP
ftr-400	1559	8	direct	direct	ADJ
ftr-400	1559	9	tax	tax	NOUN
ftr-400	1559	10	cases	case	NOUN
ftr-400	1559	11	before	before	ADP
ftr-400	1559	12	the	the	DET
ftr-400	1559	13	ecj	ecj	PROPN
ftr-400	1559	14	,	,	PUNCT
ftr-400	1559	15	31(2	31(2	NUM
ftr-400	1559	16	)	)	PUNCT
ftr-400	1559	17	legal	legal	ADJ
ftr-400	1559	18	issues	issue	NOUN
ftr-400	1559	19	of	of	ADP
ftr-400	1559	20	economic	economic	ADJ
ftr-400	1559	21	integration	integration	NOUN
ftr-400	1559	22	81	81	NUM
ftr-400	1559	23	,	,	PUNCT
ftr-400	1559	24	83	83	NUM
ftr-400	1559	25	(	(	PUNCT
ftr-400	1559	26	2004	2004	NUM
ftr-400	1559	27	)	)	PUNCT
ftr-400	1559	28	.	.	PUNCT
ftr-400	1560	1	388	388	NUM
ftr-400	1560	2	.	.	PUNCT
ftr-400	1561	1	see	see	VERB
ftr-400	1561	2	,	,	PUNCT
ftr-400	1561	3	e.g.	e.g.	ADV
ftr-400	1561	4	,	,	PUNCT
ftr-400	1561	5	case	case	NOUN
ftr-400	1561	6	c-80/94	c-80/94	NOUN
ftr-400	1561	7	,	,	PUNCT
ftr-400	1561	8	wielockx	wielockx	PROPN
ftr-400	1561	9	v.	v.	PROPN
ftr-400	1561	10	inspecteur	inspecteur	PROPN
ftr-400	1561	11	der	der	PROPN
ftr-400	1561	12	directe	directe	PROPN
ftr-400	1561	13	belastingen	belastingen	PROPN
ftr-400	1561	14	,	,	PUNCT
ftr-400	1561	15	1995	1995	NUM
ftr-400	1561	16	e.c.r	e.c.r	X
ftr-400	1561	17	.	.	PUNCT
ftr-400	1562	1	i-2493	i-2493	PROPN
ftr-400	1562	2	;	;	PUNCT
ftr-400	1562	3	case	case	NOUN
ftr-400	1562	4	c-484/93	c-484/93	PROPN
ftr-400	1562	5	,	,	PUNCT
ftr-400	1562	6	svensson	svensson	PROPN
ftr-400	1562	7	v.	v.	PROPN
ftr-400	1562	8	ministre	ministre	PROPN
ftr-400	1562	9	du	du	PROPN
ftr-400	1562	10	logement	logement	PROPN
ftr-400	1562	11	,	,	PUNCT
ftr-400	1562	12	1995	1995	NUM
ftr-400	1562	13	e.c.r	e.c.r	X
ftr-400	1562	14	.	.	PUNCT
ftr-400	1563	1	i-3955	i-3955	ADV
ftr-400	1563	2	;	;	PUNCT
ftr-400	1563	3	case	case	NOUN
ftr-400	1563	4	c-251/98	c-251/98	NOUN
ftr-400	1563	5	,	,	PUNCT
ftr-400	1563	6	baars	baar	NOUN
ftr-400	1563	7	v.	v.	ADP
ftr-400	1563	8	inspecteur	inspecteur	PROPN
ftr-400	1563	9	der	der	PROPN
ftr-400	1563	10	belastingen	belastingen	PROPN
ftr-400	1563	11	particulieren/	particulieren/	NUM
ftr-400	1563	12	ondernemingen	ondernemingen	PROPN
ftr-400	1563	13	gorinchem	gorinchem	PROPN
ftr-400	1563	14	,	,	PUNCT
ftr-400	1563	15	2000	2000	NUM
ftr-400	1563	16	e.c.r	e.c.r	X
ftr-400	1563	17	.	.	PUNCT
ftr-400	1564	1	i-2787	i-2787	PROPN
ftr-400	1564	2	;	;	PUNCT
ftr-400	1564	3	case	case	NOUN
ftr-400	1564	4	c-35/98	c-35/98	PROPN
ftr-400	1564	5	,	,	PUNCT
ftr-400	1564	6	staatssecretaris	staatssecretaris	PROPN
ftr-400	1564	7	van	van	PROPN
ftr-400	1564	8	financien	financien	PROPN
ftr-400	1564	9	v.	v.	ADP
ftr-400	1564	10	b.g.m	b.g.m	PROPN
ftr-400	1564	11	.	.	PUNCT
ftr-400	1565	1	verkooijen	verkooijen	NOUN
ftr-400	1565	2	,	,	PUNCT
ftr-400	1565	3	2000	2000	NUM
ftr-400	1565	4	e.c.r	e.c.r	X
ftr-400	1565	5	.	.	PUNCT
ftr-400	1566	1	i-4071	i-4071	PROPN
ftr-400	1566	2	;	;	PUNCT
ftr-400	1566	3	see	see	VERB
ftr-400	1566	4	also	also	ADV
ftr-400	1566	5	terra	terra	VERB
ftr-400	1566	6	&	&	CCONJ
ftr-400	1566	7	wattel	wattel	NOUN
ftr-400	1566	8	,	,	PUNCT
ftr-400	1566	9	supra	supra	PROPN
ftr-400	1566	10	note	note	NOUN
ftr-400	1566	11	51	51	NUM
ftr-400	1566	12	,	,	PUNCT
ftr-400	1566	13	at	at	ADP
ftr-400	1566	14	71	71	NUM
ftr-400	1566	15	-	-	SYM
ftr-400	1566	16	76	76	NUM
ftr-400	1566	17	.	.	PUNCT
ftr-400	1566	18	389	389	NUM
ftr-400	1566	19	.	.	PUNCT
ftr-400	1567	1	see	see	VERB
ftr-400	1567	2	,	,	PUNCT
ftr-400	1567	3	e.g.	e.g.	ADV
ftr-400	1567	4	,	,	PUNCT
ftr-400	1567	5	case	case	NOUN
ftr-400	1567	6	c-136/00	c-136/00	NOUN
ftr-400	1567	7	,	,	PUNCT
ftr-400	1567	8	danner	danner	NOUN
ftr-400	1567	9	,	,	PUNCT
ftr-400	1567	10	2002	2002	NUM
ftr-400	1567	11	e.c.r	e.c.r	PROPN
ftr-400	1567	12	.	.	PUNCT
ftr-400	1568	1	i-8147	i-8147	PROPN
ftr-400	1568	2	,	,	PUNCT
ftr-400	1568	3	¶	¶	NOUN
ftr-400	1568	4	48	48	NUM
ftr-400	1568	5	.	.	PUNCT
ftr-400	1569	1	but	but	CCONJ
ftr-400	1569	2	see	see	VERB
ftr-400	1569	3	case	case	NOUN
ftr-400	1569	4	c-250/95	c-250/95	NOUN
ftr-400	1569	5	,	,	PUNCT
ftr-400	1569	6	futura	futura	NOUN
ftr-400	1569	7	participations	participation	NOUN
ftr-400	1569	8	sa	sa	PROPN
ftr-400	1569	9	v.	v.	ADP
ftr-400	1569	10	administration	administration	PROPN
ftr-400	1569	11	des	des	PROPN
ftr-400	1569	12	contributions	contribution	NOUN
ftr-400	1569	13	,	,	PUNCT
ftr-400	1569	14	1997	1997	NUM
ftr-400	1569	15	e.c.r	e.c.r	X
ftr-400	1569	16	.	.	PUNCT
ftr-400	1570	1	i-2471	i-2471	PROPN
ftr-400	1570	2	,	,	PUNCT
ftr-400	1570	3	¶	¶	PROPN
ftr-400	1570	4	31	31	NUM
ftr-400	1570	5	.	.	PUNCT
ftr-400	1571	1	390	390	NUM
ftr-400	1571	2	.	.	PUNCT
ftr-400	1572	1	see	see	VERB
ftr-400	1572	2	,	,	PUNCT
ftr-400	1572	3	e.g.	e.g.	ADV
ftr-400	1572	4	,	,	PUNCT
ftr-400	1572	5	case	case	NOUN
ftr-400	1572	6	c-136/00	c-136/00	NOUN
ftr-400	1572	7	,	,	PUNCT
ftr-400	1572	8	danner	danner	NOUN
ftr-400	1572	9	,	,	PUNCT
ftr-400	1572	10	2002	2002	NUM
ftr-400	1572	11	e.c.r	e.c.r	PROPN
ftr-400	1572	12	.	.	PUNCT
ftr-400	1573	1	i-8147	i-8147	PROPN
ftr-400	1573	2	,	,	PUNCT
ftr-400	1573	3	¶	¶	NOUN
ftr-400	1573	4	54	54	NUM
ftr-400	1573	5	;	;	PUNCT
ftr-400	1573	6	terra	terra	NOUN
ftr-400	1573	7	&	&	CCONJ
ftr-400	1573	8	wattel	wattel	NOUN
ftr-400	1573	9	,	,	PUNCT
ftr-400	1573	10	supra	supra	PROPN
ftr-400	1573	11	note	note	NOUN
ftr-400	1573	12	51	51	NUM
ftr-400	1573	13	,	,	PUNCT
ftr-400	1573	14	at	at	ADP
ftr-400	1573	15	32	32	NUM
ftr-400	1573	16	-	-	SYM
ftr-400	1573	17	33	33	NUM
ftr-400	1573	18	,	,	PUNCT
ftr-400	1573	19	77	77	NUM
ftr-400	1573	20	-	-	SYM
ftr-400	1573	21	80	80	NUM
ftr-400	1573	22	.	.	PUNCT
ftr-400	1574	1	391	391	NUM
ftr-400	1574	2	.	.	PUNCT
ftr-400	1575	1	see	see	VERB
ftr-400	1575	2	,	,	PUNCT
ftr-400	1575	3	e.g.	e.g.	ADV
ftr-400	1575	4	,	,	PUNCT
ftr-400	1575	5	case	case	NOUN
ftr-400	1575	6	c-141/99	c-141/99	NOUN
ftr-400	1575	7	,	,	PUNCT
ftr-400	1575	8	algemene	algemene	NOUN
ftr-400	1575	9	maatschappij	maatschappij	NOUN
ftr-400	1575	10	voor	voor	NOUN
ftr-400	1575	11	investering	investere	VERB
ftr-400	1575	12	en	en	ADP
ftr-400	1575	13	dienstverlening	dienstverlene	VERB
ftr-400	1575	14	nv	nv	PROPN
ftr-400	1575	15	(	(	PUNCT
ftr-400	1575	16	amid	amid	ADP
ftr-400	1575	17	)	)	PUNCT
ftr-400	1575	18	v.	v.	ADP
ftr-400	1575	19	belgische	belgische	PROPN
ftr-400	1575	20	staat	staat	PROPN
ftr-400	1575	21	,	,	PUNCT
ftr-400	1575	22	2000	2000	NUM
ftr-400	1575	23	e.c.r	e.c.r	X
ftr-400	1575	24	.	.	PUNCT
ftr-400	1576	1	i-11619	i-11619	PROPN
ftr-400	1576	2	;	;	PUNCT
ftr-400	1576	3	case	case	NOUN
ftr-400	1576	4	c-264/96	c-264/96	VERB
ftr-400	1576	5	,	,	PUNCT
ftr-400	1576	6	imperial	imperial	ADJ
ftr-400	1576	7	chemical	chemical	NOUN
ftr-400	1576	8	industries	industry	NOUN
ftr-400	1576	9	plc	plc	PROPN
ftr-400	1576	10	(	(	PUNCT
ftr-400	1576	11	ici	ici	PROPN
ftr-400	1576	12	)	)	PUNCT
ftr-400	1576	13	v.	v.	PROPN
ftr-400	1576	14	colmer	colmer	NOUN
ftr-400	1576	15	(	(	PUNCT
ftr-400	1576	16	her	her	PRON
ftr-400	1576	17	majesty	majesty	PROPN
ftr-400	1576	18	�	�	PROPN
ftr-400	1576	19	s	s	PART
ftr-400	1576	20	inspector	inspector	NOUN
ftr-400	1576	21	of	of	ADP
ftr-400	1576	22	taxes	taxis	NOUN
ftr-400	1576	23	)	)	PUNCT
ftr-400	1576	24	,	,	PUNCT
ftr-400	1576	25	1998	1998	NUM
ftr-400	1576	26	e.c.r	e.c.r	ADJ
ftr-400	1576	27	.	.	PUNCT
ftr-400	1577	1	i-4695	i-4695	NOUN
ftr-400	1577	2	.	.	PUNCT
ftr-400	1578	1	392	392	NUM
ftr-400	1578	2	.	.	PUNCT
ftr-400	1579	1	see	see	VERB
ftr-400	1579	2	,	,	PUNCT
ftr-400	1579	3	e.g.	e.g.	ADV
ftr-400	1579	4	,	,	PUNCT
ftr-400	1579	5	case	case	NOUN
ftr-400	1579	6	270/83	270/83	NUM
ftr-400	1579	7	,	,	PUNCT
ftr-400	1579	8	comm	comm	NOUN
ftr-400	1579	9	�	�	PROPN
ftr-400	1579	10	n	n	PART
ftr-400	1579	11	v.	v.	ADP
ftr-400	1579	12	french	french	ADJ
ftr-400	1579	13	republic	republic	NOUN
ftr-400	1579	14	,	,	PUNCT
ftr-400	1579	15	1986	1986	NUM
ftr-400	1579	16	e.c.r	e.c.r	X
ftr-400	1579	17	.	.	PUNCT
ftr-400	1580	1	273	273	NUM
ftr-400	1580	2	(	(	PUNCT
ftr-400	1580	3	avoir	avoir	ADJ
ftr-400	1580	4	fiscal	fiscal	ADJ
ftr-400	1580	5	case	case	NOUN
ftr-400	1580	6	)	)	PUNCT
ftr-400	1580	7	.	.	PUNCT
ftr-400	1581	1	393	393	NUM
ftr-400	1581	2	.	.	PUNCT
ftr-400	1582	1	see	see	VERB
ftr-400	1582	2	,	,	PUNCT
ftr-400	1582	3	e.g.	e.g.	ADV
ftr-400	1582	4	,	,	PUNCT
ftr-400	1582	5	case	case	NOUN
ftr-400	1582	6	c-107/94	c-107/94	NOUN
ftr-400	1582	7	,	,	PUNCT
ftr-400	1582	8	asscher	asscher	NOUN
ftr-400	1582	9	v.	v.	PROPN
ftr-400	1582	10	staatsecretaris	staatsecretaris	PROPN
ftr-400	1582	11	van	van	PROPN
ftr-400	1582	12	financien	financien	PROPN
ftr-400	1582	13	,	,	PUNCT
ftr-400	1582	14	1996	1996	NUM
ftr-400	1582	15	e.c.r	e.c.r	X
ftr-400	1582	16	.	.	PUNCT
ftr-400	1583	1	i-3089	i-3089	NOUN
ftr-400	1583	2	.	.	PUNCT
ftr-400	1584	1	394	394	NUM
ftr-400	1584	2	.	.	PUNCT
ftr-400	1585	1	see	see	VERB
ftr-400	1585	2	,	,	PUNCT
ftr-400	1585	3	e.g.	e.g.	ADV
ftr-400	1585	4	,	,	PUNCT
ftr-400	1585	5	case	case	NOUN
ftr-400	1585	6	c-330/91	c-330/91	PROPN
ftr-400	1585	7	,	,	PUNCT
ftr-400	1585	8	the	the	DET
ftr-400	1585	9	queen	queen	NOUN
ftr-400	1585	10	v.	v.	CCONJ
ftr-400	1585	11	inland	inland	PROPN
ftr-400	1585	12	revenue	revenue	NOUN
ftr-400	1585	13	comm	comm	NOUN
ftr-400	1585	14	�	�	PROPN
ftr-400	1585	15	rs	rs	PROPN
ftr-400	1585	16	,	,	PUNCT
ftr-400	1585	17	ex	ex	X
ftr-400	1585	18	parte	parte	PROPN
ftr-400	1585	19	commerzbank	commerzbank	PROPN
ftr-400	1585	20	ag	ag	PROPN
ftr-400	1585	21	,	,	PUNCT
ftr-400	1585	22	1993	1993	NUM
ftr-400	1585	23	e.c.r	e.c.r	X
ftr-400	1585	24	.	.	PUNCT
ftr-400	1586	1	i-4017	i-4017	NOUN
ftr-400	1586	2	;	;	PUNCT
ftr-400	1586	3	case	case	NOUN
ftr-400	1586	4	c-294/97	c-294/97	PROPN
ftr-400	1586	5	,	,	PUNCT
ftr-400	1586	6	eurowings	eurowing	NOUN
ftr-400	1586	7	luftverkehrs	luftverkehr	VERB
ftr-400	1586	8	ag	ag	PROPN
ftr-400	1586	9	v.	v.	PROPN
ftr-400	1586	10	finanzamt	finanzamt	PROPN
ftr-400	1586	11	dortmund	dortmund	NOUN
ftr-400	1586	12	-	-	PUNCT
ftr-400	1586	13	unna	unna	NOUN
ftr-400	1586	14	,	,	PUNCT
ftr-400	1586	15	1999	1999	NUM
ftr-400	1586	16	e.c.r	e.c.r	X
ftr-400	1586	17	.	.	PUNCT
ftr-400	1587	1	i-7447	i-7447	NOUN
ftr-400	1587	2	.	.	PUNCT
ftr-400	1588	1	395	395	NUM
ftr-400	1588	2	.	.	PUNCT
ftr-400	1589	1	terra	terra	PROPN
ftr-400	1589	2	&	&	CCONJ
ftr-400	1589	3	wattel	wattel	PROPN
ftr-400	1589	4	,	,	PUNCT
ftr-400	1589	5	supra	supra	PROPN
ftr-400	1589	6	note	note	NOUN
ftr-400	1589	7	51	51	NUM
ftr-400	1589	8	,	,	PUNCT
ftr-400	1589	9	at	at	ADP
ftr-400	1589	10	33	33	NUM
ftr-400	1589	11	.	.	PUNCT
ftr-400	1589	12	396	396	NUM
ftr-400	1589	13	.	.	PUNCT
ftr-400	1590	1	paul	paul	PROPN
ftr-400	1590	2	farmer	farmer	PROPN
ftr-400	1590	3	,	,	PUNCT
ftr-400	1590	4	european	european	ADJ
ftr-400	1590	5	court	court	NOUN
ftr-400	1590	6	and	and	CCONJ
ftr-400	1590	7	corporate	corporate	ADJ
ftr-400	1590	8	tax	tax	NOUN
ftr-400	1590	9	,	,	PUNCT
ftr-400	1590	10	2002	2002	NUM
ftr-400	1590	11	tax	tax	NOUN
ftr-400	1590	12	j.	j.	PROPN
ftr-400	1590	13	9	9	NUM
ftr-400	1590	14	,	,	PUNCT
ftr-400	1590	15	11	11	NUM
ftr-400	1590	16	.	.	PUNCT
ftr-400	1590	17	of	of	ADP
ftr-400	1590	18	this	this	DET
ftr-400	1590	19	�	�	NOUN
ftr-400	1590	20	fiscal	fiscal	ADJ
ftr-400	1590	21	cohesion	cohesion	NOUN
ftr-400	1590	22	�	�	NOUN
ftr-400	1590	23	justification	justification	NOUN
ftr-400	1590	24	has	have	AUX
ftr-400	1590	25	been	be	AUX
ftr-400	1590	26	limited	limit	VERB
ftr-400	1590	27	by	by	ADP
ftr-400	1590	28	the	the	DET
ftr-400	1590	29	ecj	ecj	NOUN
ftr-400	1590	30	in	in	ADP
ftr-400	1590	31	subsequent	subsequent	ADJ
ftr-400	1590	32	cases.388	cases.388	NOUN
ftr-400	1590	33	the	the	DET
ftr-400	1590	34	court	court	NOUN
ftr-400	1590	35	has	have	AUX
ftr-400	1590	36	rejected	reject	VERB
ftr-400	1590	37	arguments	argument	NOUN
ftr-400	1590	38	based	base	VERB
ftr-400	1590	39	on	on	ADP
ftr-400	1590	40	the	the	DET
ftr-400	1590	41	effectiveness	effectiveness	NOUN
ftr-400	1590	42	of	of	ADP
ftr-400	1590	43	fiscal	fiscal	ADJ
ftr-400	1590	44	supervision,389	supervision,389	NOUN
ftr-400	1590	45	the	the	DET
ftr-400	1590	46	need	need	NOUN
ftr-400	1590	47	to	to	PART
ftr-400	1590	48	prevent	prevent	VERB
ftr-400	1590	49	the	the	DET
ftr-400	1590	50	abuse	abuse	NOUN
ftr-400	1590	51	of	of	ADP
ftr-400	1590	52	ec	ec	PROPN
ftr-400	1591	1	law,390	law,390	PROPN
ftr-400	1591	2	the	the	DET
ftr-400	1591	3	loss	loss	NOUN
ftr-400	1591	4	of	of	ADP
ftr-400	1591	5	tax	tax	NOUN
ftr-400	1591	6	revenue,391	revenue,391	PROPN
ftr-400	1591	7	the	the	DET
ftr-400	1591	8	absence	absence	NOUN
ftr-400	1591	9	of	of	ADP
ftr-400	1591	10	tax	tax	NOUN
ftr-400	1591	11	harmonization,392	harmonization,392	NOUN
ftr-400	1591	12	the	the	DET
ftr-400	1591	13	need	need	NOUN
ftr-400	1591	14	to	to	PART
ftr-400	1591	15	compensate	compensate	VERB
ftr-400	1591	16	for	for	ADP
ftr-400	1591	17	lower	low	ADJ
ftr-400	1591	18	rates	rate	NOUN
ftr-400	1591	19	of	of	ADP
ftr-400	1591	20	tax	tax	NOUN
ftr-400	1591	21	in	in	ADP
ftr-400	1591	22	another	another	DET
ftr-400	1591	23	member	member	NOUN
ftr-400	1591	24	state,393	state,393	NOUN
ftr-400	1591	25	and	and	CCONJ
ftr-400	1591	26	the	the	DET
ftr-400	1591	27	counterbalancing	counterbalancing	NOUN
ftr-400	1591	28	of	of	ADP
ftr-400	1591	29	disadvantage	disadvantage	NOUN
ftr-400	1591	30	with	with	ADP
ftr-400	1591	31	other	other	ADJ
ftr-400	1591	32	advantages.394	advantages.394	NOUN
ftr-400	1591	33	furthermore	furthermore	ADV
ftr-400	1591	34	,	,	PUNCT
ftr-400	1591	35	even	even	ADV
ftr-400	1591	36	if	if	SCONJ
ftr-400	1591	37	a	a	DET
ftr-400	1591	38	justification	justification	NOUN
ftr-400	1591	39	is	be	AUX
ftr-400	1591	40	accepted	accept	VERB
ftr-400	1591	41	,	,	PUNCT
ftr-400	1591	42	the	the	DET
ftr-400	1591	43	principle	principle	NOUN
ftr-400	1591	44	of	of	ADP
ftr-400	1591	45	proportionality	proportionality	NOUN
ftr-400	1591	46	must	must	AUX
ftr-400	1591	47	be	be	AUX
ftr-400	1591	48	applied	apply	VERB
ftr-400	1591	49	.	.	PUNCT
ftr-400	1592	1	the	the	DET
ftr-400	1592	2	tax	tax	NOUN
ftr-400	1592	3	law	law	NOUN
ftr-400	1592	4	must	must	AUX
ftr-400	1592	5	be	be	AUX
ftr-400	1592	6	proportionate	proportionate	ADJ
ftr-400	1592	7	in	in	ADP
ftr-400	1592	8	its	its	PRON
ftr-400	1592	9	restrictive	restrictive	ADJ
ftr-400	1592	10	effect	effect	NOUN
ftr-400	1592	11	with	with	ADP
ftr-400	1592	12	respect	respect	NOUN
ftr-400	1592	13	to	to	ADP
ftr-400	1592	14	the	the	DET
ftr-400	1592	15	legitimate	legitimate	ADJ
ftr-400	1592	16	aim	aim	NOUN
ftr-400	1592	17	pursued	pursue	VERB
ftr-400	1592	18	meaning	mean	VERB
ftr-400	1592	19	that	that	SCONJ
ftr-400	1592	20	there	there	PRON
ftr-400	1592	21	is	be	VERB
ftr-400	1592	22	no	no	PRON
ftr-400	1592	23	less	less	ADV
ftr-400	1592	24	restrictive	restrictive	ADJ
ftr-400	1592	25	yet	yet	CCONJ
ftr-400	1592	26	equally	equally	ADV
ftr-400	1592	27	effective	effective	ADJ
ftr-400	1592	28	way	way	NOUN
ftr-400	1592	29	to	to	PART
ftr-400	1592	30	attain	attain	VERB
ftr-400	1592	31	the	the	DET
ftr-400	1592	32	same	same	ADJ
ftr-400	1592	33	goal.395	goal.395	NOUN
ftr-400	1592	34	this	this	PRON
ftr-400	1592	35	appears	appear	VERB
ftr-400	1592	36	to	to	PART
ftr-400	1592	37	be	be	AUX
ftr-400	1592	38	a	a	DET
ftr-400	1592	39	more	more	ADV
ftr-400	1592	40	difficult	difficult	ADJ
ftr-400	1592	41	test	test	NOUN
ftr-400	1592	42	to	to	PART
ftr-400	1592	43	meet	meet	VERB
ftr-400	1592	44	than	than	ADP
ftr-400	1592	45	the	the	DET
ftr-400	1592	46	substantial	substantial	ADJ
ftr-400	1592	47	reason	reason	NOUN
ftr-400	1592	48	test	test	NOUN
ftr-400	1592	49	.	.	PUNCT
ftr-400	1593	1	the	the	DET
ftr-400	1593	2	case	case	NOUN
ftr-400	1593	3	law	law	NOUN
ftr-400	1593	4	has	have	AUX
ftr-400	1593	5	evolved	evolve	VERB
ftr-400	1593	6	such	such	ADJ
ftr-400	1593	7	that	that	SCONJ
ftr-400	1593	8	all	all	DET
ftr-400	1593	9	four	four	NUM
ftr-400	1593	10	freedoms	freedom	NOUN
ftr-400	1593	11	prohibit	prohibit	VERB
ftr-400	1593	12	discrimination	discrimination	NOUN
ftr-400	1593	13	as	as	ADV
ftr-400	1593	14	well	well	ADV
ftr-400	1593	15	as	as	ADP
ftr-400	1593	16	nondiscriminatory	nondiscriminatory	ADJ
ftr-400	1593	17	restrictions.396	restrictions.396	NOUN
ftr-400	1593	18	any	any	DET
ftr-400	1593	19	national	national	ADJ
ftr-400	1593	20	law	law	NOUN
ftr-400	1593	21	that	that	PRON
ftr-400	1593	22	restricts	restrict	VERB
ftr-400	1593	23	one	one	NUM
ftr-400	1593	24	of	of	ADP
ftr-400	1593	25	the	the	DET
ftr-400	1593	26	fundamental	fundamental	ADJ
ftr-400	1593	27	freedoms	freedom	NOUN
ftr-400	1593	28	must	must	AUX
ftr-400	1593	29	meet	meet	VERB
ftr-400	1593	30	four	four	NUM
ftr-400	1593	31	requirements	requirement	NOUN
ftr-400	1593	32	in	in	ADP
ftr-400	1593	33	order	order	NOUN
ftr-400	1593	34	to	to	PART
ftr-400	1593	35	withstand	withstand	VERB
ftr-400	1593	36	ecj	ecj	PROPN
ftr-400	1593	37	scrutiny	scrutiny	NOUN
ftr-400	1593	38	:	:	PUNCT
ftr-400	1593	39	1	1	X
ftr-400	1593	40	)	)	PUNCT
ftr-400	1593	41	the	the	DET
ftr-400	1593	42	law	law	NOUN
ftr-400	1593	43	must	must	AUX
ftr-400	1593	44	be	be	AUX
ftr-400	1593	45	applied	apply	VERB
ftr-400	1593	46	in	in	ADP
ftr-400	1593	47	a	a	DET
ftr-400	1593	48	nondiscriminatory	nondiscriminatory	ADJ
ftr-400	1593	49	manner	manner	NOUN
ftr-400	1593	50	;	;	PUNCT
ftr-400	1593	51	2	2	X
ftr-400	1593	52	)	)	PUNCT
ftr-400	1593	53	the	the	DET
ftr-400	1593	54	law	law	NOUN
ftr-400	1593	55	must	must	AUX
ftr-400	1593	56	be	be	AUX
ftr-400	1593	57	justified	justify	VERB
ftr-400	1593	58	and	and	CCONJ
ftr-400	1593	59	required	require	VERB
ftr-400	1593	60	by	by	ADP
ftr-400	1593	61	the	the	DET
ftr-400	1593	62	104	104	NUM
ftr-400	1593	63	florida	florida	PROPN
ftr-400	1593	64	tax	tax	NOUN
ftr-400	1593	65	review	review	NOUN
ftr-400	1593	66	[	[	X
ftr-400	1593	67	vol.7:2	vol.7:2	NOUN
ftr-400	1593	68	397	397	NUM
ftr-400	1593	69	.	.	PUNCT
ftr-400	1594	1	case	case	NOUN
ftr-400	1594	2	c-55/94	c-55/94	NOUN
ftr-400	1594	3	,	,	PUNCT
ftr-400	1594	4	gebhard	gebhard	NOUN
ftr-400	1594	5	v.	v.	ADP
ftr-400	1594	6	consiglio	consiglio	PROPN
ftr-400	1594	7	dell	dell	PROPN
ftr-400	1594	8	�	�	PROPN
ftr-400	1594	9	ordine	ordine	PROPN
ftr-400	1594	10	degli	degli	NOUN
ftr-400	1594	11	avvocati	avvocati	PROPN
ftr-400	1594	12	e	e	PROPN
ftr-400	1594	13	procuratori	procuratori	PROPN
ftr-400	1594	14	di	di	PROPN
ftr-400	1594	15	milano	milano	PROPN
ftr-400	1594	16	,	,	PUNCT
ftr-400	1594	17	1995	1995	NUM
ftr-400	1594	18	e.c.r	e.c.r	X
ftr-400	1594	19	.	.	PUNCT
ftr-400	1595	1	i-4165	i-4165	PROPN
ftr-400	1595	2	,	,	PUNCT
ftr-400	1595	3	¶	¶	PROPN
ftr-400	1595	4	37	37	NUM
ftr-400	1595	5	.	.	PUNCT
ftr-400	1595	6	398	398	NUM
ftr-400	1595	7	.	.	PUNCT
ftr-400	1596	1	see	see	VERB
ftr-400	1596	2	generally	generally	ADV
ftr-400	1596	3	walter	walter	PROPN
ftr-400	1596	4	hellerstein	hellerstein	PROPN
ftr-400	1596	5	&	&	CCONJ
ftr-400	1596	6	charles	charles	PROPN
ftr-400	1596	7	e.	e.	PROPN
ftr-400	1596	8	mclure	mclure	PROPN
ftr-400	1596	9	,	,	PUNCT
ftr-400	1596	10	jr	jr	PROPN
ftr-400	1596	11	.	.	PROPN
ftr-400	1596	12	,	,	PUNCT
ftr-400	1596	13	lost	lose	VERB
ftr-400	1596	14	in	in	ADP
ftr-400	1596	15	translation	translation	NOUN
ftr-400	1596	16	:	:	PUNCT
ftr-400	1596	17	contextual	contextual	ADJ
ftr-400	1596	18	considerations	consideration	NOUN
ftr-400	1596	19	in	in	ADP
ftr-400	1596	20	evaluating	evaluate	VERB
ftr-400	1596	21	the	the	DET
ftr-400	1596	22	relevance	relevance	NOUN
ftr-400	1596	23	of	of	ADP
ftr-400	1596	24	u.s	u.s	PROPN
ftr-400	1596	25	.	.	PROPN
ftr-400	1596	26	experience	experience	NOUN
ftr-400	1596	27	for	for	ADP
ftr-400	1596	28	the	the	DET
ftr-400	1596	29	european	european	PROPN
ftr-400	1596	30	commission	commission	PROPN
ftr-400	1596	31	�	�	PROPN
ftr-400	1596	32	s	s	PART
ftr-400	1596	33	company	company	NOUN
ftr-400	1596	34	taxation	taxation	NOUN
ftr-400	1596	35	proposal	proposal	NOUN
ftr-400	1596	36	,	,	PUNCT
ftr-400	1596	37	58	58	NUM
ftr-400	1596	38	bull	bull	NOUN
ftr-400	1596	39	.	.	PUNCT
ftr-400	1597	1	int	int	PROPN
ftr-400	1597	2	�	�	PROPN
ftr-400	1597	3	l	l	PROPN
ftr-400	1597	4	fisc	fisc	NOUN
ftr-400	1597	5	.	.	PUNCT
ftr-400	1598	1	doc	doc	PROPN
ftr-400	1598	2	.	.	PROPN
ftr-400	1598	3	86	86	NUM
ftr-400	1598	4	(	(	PUNCT
ftr-400	1598	5	2004	2004	NUM
ftr-400	1598	6	)	)	PUNCT
ftr-400	1598	7	.	.	PUNCT
ftr-400	1599	1	the	the	DET
ftr-400	1599	2	individual	individual	ADJ
ftr-400	1599	3	income	income	NOUN
ftr-400	1599	4	tax	tax	NOUN
ftr-400	1599	5	is	be	AUX
ftr-400	1599	6	also	also	ADV
ftr-400	1599	7	more	more	ADV
ftr-400	1599	8	appropriate	appropriate	ADJ
ftr-400	1599	9	to	to	PART
ftr-400	1599	10	analyze	analyze	VERB
ftr-400	1599	11	because	because	SCONJ
ftr-400	1599	12	it	it	PRON
ftr-400	1599	13	is	be	AUX
ftr-400	1599	14	a	a	DET
ftr-400	1599	15	significantly	significantly	ADV
ftr-400	1599	16	greater	great	ADJ
ftr-400	1599	17	share	share	NOUN
ftr-400	1599	18	of	of	ADP
ftr-400	1599	19	the	the	DET
ftr-400	1599	20	total	total	ADJ
ftr-400	1599	21	tax	tax	NOUN
ftr-400	1599	22	revenue	revenue	NOUN
ftr-400	1599	23	collected	collect	VERB
ftr-400	1599	24	by	by	ADP
ftr-400	1599	25	both	both	DET
ftr-400	1599	26	the	the	DET
ftr-400	1599	27	u.s	u.s	PROPN
ftr-400	1599	28	.	.	PROPN
ftr-400	1599	29	and	and	CCONJ
ftr-400	1599	30	the	the	DET
ftr-400	1599	31	eu	eu	PROPN
ftr-400	1599	32	member	member	NOUN
ftr-400	1599	33	states	state	NOUN
ftr-400	1599	34	.	.	PUNCT
ftr-400	1600	1	most	most	ADJ
ftr-400	1600	2	countries	country	NOUN
ftr-400	1600	3	raise	raise	VERB
ftr-400	1600	4	significantly	significantly	ADV
ftr-400	1600	5	more	more	ADJ
ftr-400	1600	6	revenue	revenue	NOUN
ftr-400	1600	7	from	from	ADP
ftr-400	1600	8	the	the	DET
ftr-400	1600	9	personal	personal	ADJ
ftr-400	1600	10	income	income	NOUN
ftr-400	1600	11	tax	tax	NOUN
ftr-400	1600	12	than	than	ADP
ftr-400	1600	13	from	from	ADP
ftr-400	1600	14	the	the	DET
ftr-400	1600	15	corporate	corporate	ADJ
ftr-400	1600	16	income	income	NOUN
ftr-400	1600	17	tax	tax	NOUN
ftr-400	1600	18	.	.	PUNCT
ftr-400	1601	1	oecd	oecd	PROPN
ftr-400	1601	2	,	,	PUNCT
ftr-400	1601	3	revenue	revenue	NOUN
ftr-400	1601	4	statistics	statistic	NOUN
ftr-400	1601	5	1965	1965	NUM
ftr-400	1601	6	-	-	SYM
ftr-400	1601	7	2003	2003	NUM
ftr-400	1601	8	103	103	NUM
ftr-400	1601	9	-	-	SYM
ftr-400	1601	10	89	89	NUM
ftr-400	1601	11	tbls	tbls	NOUN
ftr-400	1601	12	.	.	PUNCT
ftr-400	1602	1	42	42	NUM
ftr-400	1602	2	-	-	SYM
ftr-400	1602	3	71	71	NUM
ftr-400	1602	4	(	(	PUNCT
ftr-400	1602	5	2005	2005	NUM
ftr-400	1602	6	)	)	PUNCT
ftr-400	1602	7	.	.	PUNCT
ftr-400	1603	1	for	for	ADP
ftr-400	1603	2	example	example	NOUN
ftr-400	1603	3	,	,	PUNCT
ftr-400	1603	4	in	in	ADP
ftr-400	1603	5	2002	2002	NUM
ftr-400	1603	6	the	the	PRON
ftr-400	1603	7	u.s	u.s	PROPN
ftr-400	1603	8	.	.	PROPN
ftr-400	1603	9	received	receive	VERB
ftr-400	1603	10	38	38	NUM
ftr-400	1603	11	%	%	NOUN
ftr-400	1603	12	from	from	ADP
ftr-400	1603	13	the	the	DET
ftr-400	1603	14	personal	personal	ADJ
ftr-400	1603	15	income	income	NOUN
ftr-400	1603	16	tax	tax	NOUN
ftr-400	1603	17	while	while	SCONJ
ftr-400	1603	18	only	only	ADV
ftr-400	1603	19	7	7	NUM
ftr-400	1603	20	%	%	NOUN
ftr-400	1603	21	from	from	ADP
ftr-400	1603	22	the	the	DET
ftr-400	1603	23	corporate	corporate	ADJ
ftr-400	1603	24	tax	tax	NOUN
ftr-400	1603	25	,	,	PUNCT
ftr-400	1603	26	while	while	SCONJ
ftr-400	1603	27	germany	germany	PROPN
ftr-400	1603	28	,	,	PUNCT
ftr-400	1603	29	france	france	PROPN
ftr-400	1603	30	,	,	PUNCT
ftr-400	1603	31	the	the	DET
ftr-400	1603	32	uk	uk	PROPN
ftr-400	1603	33	and	and	CCONJ
ftr-400	1603	34	poland	poland	PROPN
ftr-400	1603	35	received	receive	VERB
ftr-400	1603	36	25	25	NUM
ftr-400	1603	37	%	%	NOUN
ftr-400	1603	38	,	,	PUNCT
ftr-400	1603	39	17	17	NUM
ftr-400	1603	40	%	%	NOUN
ftr-400	1603	41	,	,	PUNCT
ftr-400	1603	42	30	30	NUM
ftr-400	1603	43	%	%	NOUN
ftr-400	1603	44	and	and	CCONJ
ftr-400	1603	45	23	23	NUM
ftr-400	1603	46	%	%	NOUN
ftr-400	1603	47	,	,	PUNCT
ftr-400	1603	48	respectively	respectively	ADV
ftr-400	1603	49	,	,	PUNCT
ftr-400	1603	50	from	from	ADP
ftr-400	1603	51	individuals	individual	NOUN
ftr-400	1603	52	;	;	PUNCT
ftr-400	1603	53	and	and	CCONJ
ftr-400	1603	54	3	3	NUM
ftr-400	1603	55	%	%	NOUN
ftr-400	1603	56	,	,	PUNCT
ftr-400	1603	57	7	7	NUM
ftr-400	1603	58	%	%	NOUN
ftr-400	1603	59	,	,	PUNCT
ftr-400	1603	60	8	8	NUM
ftr-400	1603	61	%	%	NOUN
ftr-400	1603	62	and	and	CCONJ
ftr-400	1603	63	6	6	NUM
ftr-400	1603	64	%	%	NOUN
ftr-400	1603	65	respectively	respectively	ADV
ftr-400	1603	66	,	,	PUNCT
ftr-400	1603	67	from	from	ADP
ftr-400	1603	68	corporations	corporation	NOUN
ftr-400	1603	69	.	.	PUNCT
ftr-400	1604	1	i	i	PRON
ftr-400	1604	2	d.	d.	PROPN
ftr-400	1604	3	at	at	ADP
ftr-400	1604	4	119	119	NUM
ftr-400	1604	5	tbl	tbl	NOUN
ftr-400	1604	6	.	.	PUNCT
ftr-400	1605	1	49	49	NUM
ftr-400	1605	2	,	,	PUNCT
ftr-400	1605	3	125	125	NUM
ftr-400	1605	4	tbl	tbl	NOUN
ftr-400	1605	5	.	.	PUNCT
ftr-400	1606	1	50	50	NUM
ftr-400	1606	2	,	,	PUNCT
ftr-400	1606	3	158	158	NUM
ftr-400	1606	4	tbl	tbl	NOUN
ftr-400	1606	5	63	63	NUM
ftr-400	1606	6	,	,	PUNCT
ftr-400	1606	7	175	175	NUM
ftr-400	1606	8	tbl	tbl	NOUN
ftr-400	1606	9	.	.	PUNCT
ftr-400	1607	1	70	70	NUM
ftr-400	1607	2	,	,	PUNCT
ftr-400	1607	3	178	178	NUM
ftr-400	1607	4	tbl	tbl	NOUN
ftr-400	1607	5	.	.	PUNCT
ftr-400	1608	1	71	71	NUM
ftr-400	1608	2	(	(	PUNCT
ftr-400	1608	3	percentages	percentage	NOUN
ftr-400	1608	4	calculated	calculate	VERB
ftr-400	1608	5	by	by	ADP
ftr-400	1608	6	author	author	NOUN
ftr-400	1608	7	)	)	PUNCT
ftr-400	1608	8	.	.	PUNCT
ftr-400	1609	1	399	399	NUM
ftr-400	1609	2	.	.	PUNCT
ftr-400	1610	1	roberta	roberta	PROPN
ftr-400	1610	2	romano	romano	PROPN
ftr-400	1610	3	,	,	PUNCT
ftr-400	1610	4	the	the	DET
ftr-400	1610	5	genius	genius	NOUN
ftr-400	1610	6	of	of	ADP
ftr-400	1610	7	american	american	ADJ
ftr-400	1610	8	corporate	corporate	ADJ
ftr-400	1610	9	law	law	NOUN
ftr-400	1610	10	6	6	NUM
ftr-400	1610	11	,	,	PUNCT
ftr-400	1610	12	8	8	NUM
ftr-400	1610	13	(	(	PUNCT
ftr-400	1610	14	1993	1993	NUM
ftr-400	1610	15	)	)	PUNCT
ftr-400	1610	16	.	.	PUNCT
ftr-400	1611	1	delaware	delaware	PROPN
ftr-400	1611	2	has	have	AUX
ftr-400	1611	3	been	be	AUX
ftr-400	1611	4	the	the	DET
ftr-400	1611	5	leading	lead	VERB
ftr-400	1611	6	state	state	NOUN
ftr-400	1611	7	for	for	ADP
ftr-400	1611	8	incorporation	incorporation	NOUN
ftr-400	1611	9	since	since	SCONJ
ftr-400	1611	10	the	the	DET
ftr-400	1611	11	1920	1920	NUM
ftr-400	1611	12	�	�	PROPN
ftr-400	1611	13	s	s	PART
ftr-400	1611	14	,	,	PUNCT
ftr-400	1611	15	and	and	CCONJ
ftr-400	1611	16	more	more	ADJ
ftr-400	1611	17	corporations	corporation	NOUN
ftr-400	1611	18	listed	list	VERB
ftr-400	1611	19	on	on	ADP
ftr-400	1611	20	national	national	ADJ
ftr-400	1611	21	exchanges	exchange	NOUN
ftr-400	1611	22	are	be	AUX
ftr-400	1611	23	incorporated	incorporate	VERB
ftr-400	1611	24	in	in	ADP
ftr-400	1611	25	delaware	delaware	PROPN
ftr-400	1611	26	than	than	ADP
ftr-400	1611	27	in	in	ADP
ftr-400	1611	28	any	any	DET
ftr-400	1611	29	other	other	ADJ
ftr-400	1611	30	state	state	NOUN
ftr-400	1611	31	.	.	PUNCT
ftr-400	1612	1	i	i	PRON
ftr-400	1612	2	d.	d.	PROPN
ftr-400	1612	3	�	�	PROPN
ftr-400	1612	4	over	over	ADP
ftr-400	1612	5	40	40	NUM
ftr-400	1612	6	percent	percent	NOUN
ftr-400	1612	7	of	of	ADP
ftr-400	1612	8	the	the	DET
ftr-400	1612	9	companies	company	NOUN
ftr-400	1612	10	listed	list	VERB
ftr-400	1612	11	on	on	ADP
ftr-400	1612	12	the	the	DET
ftr-400	1612	13	new	new	PROPN
ftr-400	1612	14	york	york	PROPN
ftr-400	1612	15	stock	stock	PROPN
ftr-400	1612	16	exchange	exchange	PROPN
ftr-400	1612	17	are	be	AUX
ftr-400	1612	18	incorporated	incorporate	VERB
ftr-400	1612	19	in	in	ADP
ftr-400	1612	20	delaware	delaware	PROPN
ftr-400	1612	21	.	.	PUNCT
ftr-400	1613	1	�	�	PROPN
ftr-400	1613	2	leo	leo	PROPN
ftr-400	1613	3	herzel	herzel	PROPN
ftr-400	1613	4	&	&	CCONJ
ftr-400	1613	5	laura	laura	PROPN
ftr-400	1613	6	d.	d.	PROPN
ftr-400	1613	7	richman	richman	PROPN
ftr-400	1613	8	,	,	PUNCT
ftr-400	1613	9	foreword	foreword	PROPN
ftr-400	1613	10	to	to	ADP
ftr-400	1613	11	r.	r.	PROPN
ftr-400	1613	12	franklin	franklin	PROPN
ftr-400	1613	13	balotti	balotti	PROPN
ftr-400	1613	14	&	&	CCONJ
ftr-400	1613	15	jesse	jesse	PROPN
ftr-400	1613	16	a.	a.	PROPN
ftr-400	1613	17	finkelstein	finkelstein	PROPN
ftr-400	1613	18	,	,	PUNCT
ftr-400	1613	19	1	1	NUM
ftr-400	1613	20	the	the	DET
ftr-400	1613	21	delaware	delaware	PROPN
ftr-400	1613	22	law	law	PROPN
ftr-400	1613	23	of	of	ADP
ftr-400	1613	24	corporations	corporation	NOUN
ftr-400	1613	25	&	&	CCONJ
ftr-400	1613	26	business	business	NOUN
ftr-400	1613	27	organizations	organization	NOUN
ftr-400	1613	28	(	(	PUNCT
ftr-400	1613	29	3d	3d	PROPN
ftr-400	1613	30	ed	ed	NOUN
ftr-400	1613	31	.	.	PROPN
ftr-400	1613	32	1998	1998	NUM
ftr-400	1613	33	)	)	PUNCT
ftr-400	1613	34	(	(	PUNCT
ftr-400	1613	35	citing	cite	VERB
ftr-400	1613	36	n.y.s.e	n.y.s.e	PROPN
ftr-400	1613	37	.	.	PROPN
ftr-400	1613	38	guide	guide	PROPN
ftr-400	1613	39	(	(	PUNCT
ftr-400	1613	40	cch	cch	NOUN
ftr-400	1613	41	)	)	PUNCT
ftr-400	1613	42	n725	n725	PROPN
ftr-400	1613	43	-	-	NUM
ftr-400	1613	44	800	800	NUM
ftr-400	1613	45	)	)	PUNCT
ftr-400	1613	46	.	.	PUNCT
ftr-400	1614	1	�	�	PROPN
ftr-400	1614	2	moreover	moreover	ADV
ftr-400	1614	3	,	,	PUNCT
ftr-400	1614	4	the	the	DET
ftr-400	1614	5	vast	vast	ADJ
ftr-400	1614	6	majority	majority	NOUN
ftr-400	1614	7	of	of	ADP
ftr-400	1614	8	reincorporating	reincorporating	NOUN
ftr-400	1614	9	firms	firm	NOUN
ftr-400	1614	10	move	move	VERB
ftr-400	1614	11	to	to	ADP
ftr-400	1614	12	delaware	delaware	PROPN
ftr-400	1614	13	.	.	PUNCT
ftr-400	1615	1	�	�	PROPN
ftr-400	1615	2	romano	romano	PROPN
ftr-400	1615	3	,	,	PUNCT
ftr-400	1615	4	supra	supra	NOUN
ftr-400	1615	5	,	,	PUNCT
ftr-400	1615	6	at	at	ADP
ftr-400	1615	7	6	6	NUM
ftr-400	1615	8	.	.	NOUN
ftr-400	1615	9	400	400	NUM
ftr-400	1615	10	.	.	PUNCT
ftr-400	1616	1	romano	romano	ADJ
ftr-400	1616	2	,	,	PUNCT
ftr-400	1616	3	supra	supra	ADJ
ftr-400	1616	4	note	note	NOUN
ftr-400	1616	5	399	399	NUM
ftr-400	1616	6	,	,	PUNCT
ftr-400	1616	7	at	at	ADP
ftr-400	1616	8	1	1	NUM
ftr-400	1616	9	.	.	PUNCT
ftr-400	1616	10	�	�	NOUN
ftr-400	1616	11	firms	firm	NOUN
ftr-400	1616	12	choose	choose	VERB
ftr-400	1616	13	their	their	PRON
ftr-400	1616	14	state	state	NOUN
ftr-400	1616	15	of	of	ADP
ftr-400	1616	16	incorporation	incorporation	NOUN
ftr-400	1616	17	,	,	PUNCT
ftr-400	1616	18	a	a	DET
ftr-400	1616	19	statutory	statutory	ADJ
ftr-400	1616	20	domicile	domicile	NOUN
ftr-400	1616	21	that	that	PRON
ftr-400	1616	22	is	be	AUX
ftr-400	1616	23	independent	independent	ADJ
ftr-400	1616	24	of	of	ADP
ftr-400	1616	25	physical	physical	ADJ
ftr-400	1616	26	presence	presence	NOUN
ftr-400	1616	27	and	and	CCONJ
ftr-400	1616	28	that	that	PRON
ftr-400	1616	29	can	can	AUX
ftr-400	1616	30	be	be	AUX
ftr-400	1616	31	changed	change	VERB
ftr-400	1616	32	with	with	ADP
ftr-400	1616	33	shareholder	shareholder	NOUN
ftr-400	1616	34	approval	approval	NOUN
ftr-400	1616	35	.	.	PUNCT
ftr-400	1617	1	�	�	PROPN
ftr-400	1618	1	i	i	PRON
ftr-400	1618	2	d.	d.	PROPN
ftr-400	1618	3	general	general	PROPN
ftr-400	1618	4	interest	interest	PROPN
ftr-400	1618	5	;	;	PUNCT
ftr-400	1618	6	3	3	X
ftr-400	1618	7	)	)	PUNCT
ftr-400	1618	8	the	the	DET
ftr-400	1618	9	law	law	NOUN
ftr-400	1618	10	must	must	AUX
ftr-400	1618	11	be	be	AUX
ftr-400	1618	12	appropriate	appropriate	ADJ
ftr-400	1618	13	for	for	ADP
ftr-400	1618	14	securing	secure	VERB
ftr-400	1618	15	its	its	PRON
ftr-400	1618	16	objective	objective	NOUN
ftr-400	1618	17	;	;	PUNCT
ftr-400	1618	18	and	and	CCONJ
ftr-400	1618	19	4	4	X
ftr-400	1618	20	)	)	PUNCT
ftr-400	1618	21	the	the	DET
ftr-400	1618	22	law	law	NOUN
ftr-400	1618	23	must	must	AUX
ftr-400	1618	24	not	not	PART
ftr-400	1618	25	go	go	VERB
ftr-400	1618	26	beyond	beyond	ADP
ftr-400	1618	27	what	what	PRON
ftr-400	1618	28	is	be	AUX
ftr-400	1618	29	necessary	necessary	ADJ
ftr-400	1618	30	to	to	PART
ftr-400	1618	31	attain	attain	VERB
ftr-400	1618	32	its	its	PRON
ftr-400	1618	33	objective.397	objective.397	NOUN
ftr-400	1618	34	v.	v.	ADP
ftr-400	1618	35	comparative	comparative	ADJ
ftr-400	1618	36	case	case	NOUN
ftr-400	1618	37	law	law	NOUN
ftr-400	1618	38	in	in	ADP
ftr-400	1618	39	this	this	DET
ftr-400	1618	40	section	section	NOUN
ftr-400	1618	41	,	,	PUNCT
ftr-400	1618	42	i	i	PRON
ftr-400	1618	43	chose	choose	VERB
ftr-400	1618	44	the	the	DET
ftr-400	1618	45	most	most	ADV
ftr-400	1618	46	recent	recent	ADJ
ftr-400	1618	47	supreme	supreme	PROPN
ftr-400	1618	48	court	court	PROPN
ftr-400	1618	49	case	case	NOUN
ftr-400	1618	50	that	that	SCONJ
ftr-400	1618	51	deals	deal	VERB
ftr-400	1618	52	with	with	ADP
ftr-400	1618	53	tax	tax	NOUN
ftr-400	1618	54	discrimination	discrimination	NOUN
ftr-400	1618	55	and	and	CCONJ
ftr-400	1618	56	then	then	ADV
ftr-400	1618	57	examined	examine	VERB
ftr-400	1618	58	the	the	DET
ftr-400	1618	59	ecj	ecj	PROPN
ftr-400	1618	60	jurisprudence	jurisprudence	NOUN
ftr-400	1618	61	to	to	PART
ftr-400	1618	62	determine	determine	VERB
ftr-400	1618	63	how	how	SCONJ
ftr-400	1618	64	the	the	DET
ftr-400	1618	65	european	european	ADJ
ftr-400	1618	66	court	court	PROPN
ftr-400	1618	67	of	of	ADP
ftr-400	1618	68	justice	justice	NOUN
ftr-400	1618	69	would	would	AUX
ftr-400	1618	70	decide	decide	VERB
ftr-400	1618	71	the	the	DET
ftr-400	1618	72	issue	issue	NOUN
ftr-400	1618	73	.	.	PUNCT
ftr-400	1619	1	i	i	PRON
ftr-400	1619	2	selected	select	VERB
ftr-400	1619	3	an	an	DET
ftr-400	1619	4	individual	individual	ADJ
ftr-400	1619	5	income	income	NOUN
ftr-400	1619	6	tax	tax	NOUN
ftr-400	1619	7	case	case	NOUN
ftr-400	1619	8	because	because	SCONJ
ftr-400	1619	9	the	the	DET
ftr-400	1619	10	state	state	NOUN
ftr-400	1619	11	corporate	corporate	ADJ
ftr-400	1619	12	tax	tax	NOUN
ftr-400	1619	13	issues	issue	NOUN
ftr-400	1619	14	raised	raise	VERB
ftr-400	1619	15	in	in	ADP
ftr-400	1619	16	the	the	DET
ftr-400	1619	17	united	united	PROPN
ftr-400	1619	18	states	states	PROPN
ftr-400	1619	19	are	be	AUX
ftr-400	1619	20	very	very	ADV
ftr-400	1619	21	different	different	ADJ
ftr-400	1619	22	than	than	ADP
ftr-400	1619	23	the	the	DET
ftr-400	1619	24	issues	issue	NOUN
ftr-400	1619	25	addressed	address	VERB
ftr-400	1619	26	in	in	ADP
ftr-400	1619	27	the	the	DET
ftr-400	1619	28	eu.398	eu.398	PROPN
ftr-400	1619	29	generally	generally	ADV
ftr-400	1619	30	,	,	PUNCT
ftr-400	1619	31	there	there	PRON
ftr-400	1619	32	is	be	VERB
ftr-400	1619	33	not	not	PART
ftr-400	1619	34	the	the	DET
ftr-400	1619	35	kind	kind	NOUN
ftr-400	1619	36	of	of	ADP
ftr-400	1619	37	tax	tax	NOUN
ftr-400	1619	38	discrimination	discrimination	NOUN
ftr-400	1619	39	that	that	PRON
ftr-400	1619	40	is	be	AUX
ftr-400	1619	41	found	find	VERB
ftr-400	1619	42	in	in	ADP
ftr-400	1619	43	the	the	DET
ftr-400	1619	44	eu	eu	PROPN
ftr-400	1619	45	because	because	SCONJ
ftr-400	1619	46	a	a	DET
ftr-400	1619	47	majority	majority	NOUN
ftr-400	1619	48	of	of	ADP
ftr-400	1619	49	publicly	publicly	ADV
ftr-400	1619	50	traded	trade	VERB
ftr-400	1619	51	corporations	corporation	NOUN
ftr-400	1619	52	are	be	AUX
ftr-400	1619	53	incorporated	incorporate	VERB
ftr-400	1619	54	in	in	ADP
ftr-400	1619	55	delaware	delaware	PROPN
ftr-400	1619	56	or	or	CCONJ
ftr-400	1619	57	in	in	ADP
ftr-400	1619	58	states	state	NOUN
ftr-400	1619	59	other	other	ADJ
ftr-400	1619	60	than	than	ADP
ftr-400	1619	61	the	the	DET
ftr-400	1619	62	states	state	NOUN
ftr-400	1619	63	in	in	ADP
ftr-400	1619	64	which	which	PRON
ftr-400	1619	65	they	they	PRON
ftr-400	1619	66	operate.399	operate.399	VERB
ftr-400	1619	67	thus	thus	ADV
ftr-400	1619	68	,	,	PUNCT
ftr-400	1619	69	any	any	DET
ftr-400	1619	70	state	state	NOUN
ftr-400	1619	71	in	in	ADP
ftr-400	1619	72	the	the	DET
ftr-400	1619	73	united	united	PROPN
ftr-400	1619	74	states	states	PROPN
ftr-400	1619	75	attempting	attempt	VERB
ftr-400	1619	76	to	to	PART
ftr-400	1619	77	write	write	VERB
ftr-400	1619	78	a	a	DET
ftr-400	1619	79	corporate	corporate	ADJ
ftr-400	1619	80	income	income	NOUN
ftr-400	1619	81	tax	tax	NOUN
ftr-400	1619	82	law	law	NOUN
ftr-400	1619	83	that	that	PRON
ftr-400	1619	84	discriminates	discriminate	VERB
ftr-400	1619	85	against	against	ADP
ftr-400	1619	86	nonresident	nonresident	ADJ
ftr-400	1619	87	corporations	corporation	NOUN
ftr-400	1619	88	could	could	AUX
ftr-400	1619	89	find	find	VERB
ftr-400	1619	90	itself	itself	PRON
ftr-400	1619	91	affecting	affect	VERB
ftr-400	1619	92	corporations	corporation	NOUN
ftr-400	1619	93	headquartered	headquarter	VERB
ftr-400	1619	94	in	in	ADP
ftr-400	1619	95	its	its	PRON
ftr-400	1619	96	own	own	ADJ
ftr-400	1619	97	state	state	NOUN
ftr-400	1619	98	.	.	PUNCT
ftr-400	1620	1	in	in	ADP
ftr-400	1620	2	other	other	ADJ
ftr-400	1620	3	words	word	NOUN
ftr-400	1620	4	,	,	PUNCT
ftr-400	1620	5	the	the	DET
ftr-400	1620	6	concept	concept	NOUN
ftr-400	1620	7	of	of	ADP
ftr-400	1620	8	corporate	corporate	ADJ
ftr-400	1620	9	�	�	NOUN
ftr-400	1620	10	residency	residency	NOUN
ftr-400	1620	11	�	�	NOUN
ftr-400	1620	12	(	(	PUNCT
ftr-400	1620	13	place	place	NOUN
ftr-400	1620	14	of	of	ADP
ftr-400	1620	15	incorporation	incorporation	NOUN
ftr-400	1620	16	)	)	PUNCT
ftr-400	1620	17	does	do	AUX
ftr-400	1620	18	not	not	PART
ftr-400	1620	19	necessarily	necessarily	ADV
ftr-400	1620	20	match	match	VERB
ftr-400	1620	21	the	the	DET
ftr-400	1620	22	reality	reality	NOUN
ftr-400	1620	23	of	of	ADP
ftr-400	1620	24	where	where	SCONJ
ftr-400	1620	25	the	the	DET
ftr-400	1620	26	corporate	corporate	ADJ
ftr-400	1620	27	entity	entity	NOUN
ftr-400	1620	28	is	be	AUX
ftr-400	1620	29	�	�	PROPN
ftr-400	1620	30	resident.	resident.	NOUN
ftr-400	1620	31	�	�	PROPN
ftr-400	1620	32	400	400	NUM
ftr-400	1620	33	2005	2005	NUM
ftr-400	1620	34	]	]	PUNCT
ftr-400	1620	35	tax	tax	NOUN
ftr-400	1620	36	discrimination	discrimination	NOUN
ftr-400	1620	37	105	105	NUM
ftr-400	1620	38	401	401	NUM
ftr-400	1620	39	.	.	PUNCT
ftr-400	1620	40	2	2	NUM
ftr-400	1620	41	pomp	pomp	NOUN
ftr-400	1620	42	&	&	CCONJ
ftr-400	1620	43	oldman	oldman	NOUN
ftr-400	1620	44	,	,	PUNCT
ftr-400	1620	45	supra	supra	PROPN
ftr-400	1620	46	note	note	PROPN
ftr-400	1620	47	184	184	NUM
ftr-400	1620	48	,	,	PUNCT
ftr-400	1620	49	at	at	ADP
ftr-400	1620	50	10	10	NUM
ftr-400	1620	51	-	-	SYM
ftr-400	1620	52	1	1	NUM
ftr-400	1620	53	.	.	PUNCT
ftr-400	1621	1	only	only	ADV
ftr-400	1621	2	nevada	nevada	PROPN
ftr-400	1621	3	,	,	PUNCT
ftr-400	1621	4	south	south	PROPN
ftr-400	1621	5	dakota	dakota	PROPN
ftr-400	1621	6	,	,	PUNCT
ftr-400	1621	7	washington	washington	PROPN
ftr-400	1621	8	and	and	CCONJ
ftr-400	1621	9	wyoming	wyoming	PROPN
ftr-400	1621	10	have	have	VERB
ftr-400	1621	11	no	no	DET
ftr-400	1621	12	corporate	corporate	ADJ
ftr-400	1621	13	income	income	NOUN
ftr-400	1621	14	tax	tax	NOUN
ftr-400	1621	15	.	.	PUNCT
ftr-400	1622	1	hellerstein	hellerstein	PROPN
ftr-400	1622	2	&	&	CCONJ
ftr-400	1622	3	hellerstein	hellerstein	PROPN
ftr-400	1622	4	,	,	PUNCT
ftr-400	1622	5	supra	supra	PROPN
ftr-400	1622	6	note	note	PROPN
ftr-400	1622	7	170	170	NUM
ftr-400	1622	8	,	,	PUNCT
ftr-400	1622	9	at	at	ADP
ftr-400	1622	10	413	413	NUM
ftr-400	1622	11	.	.	PUNCT
ftr-400	1623	1	texas	texas	PROPN
ftr-400	1623	2	�	�	PROPN
ftr-400	1623	3	s	s	PART
ftr-400	1623	4	franchise	franchise	NOUN
ftr-400	1623	5	tax	tax	NOUN
ftr-400	1623	6	resembles	resemble	VERB
ftr-400	1623	7	a	a	DET
ftr-400	1623	8	net	net	ADJ
ftr-400	1623	9	income	income	NOUN
ftr-400	1623	10	tax	tax	NOUN
ftr-400	1623	11	in	in	ADP
ftr-400	1623	12	many	many	ADJ
ftr-400	1623	13	ways	way	NOUN
ftr-400	1623	14	.	.	PUNCT
ftr-400	1624	1	i	i	PRON
ftr-400	1624	2	d.	d.	PROPN
ftr-400	1624	3	402	402	NUM
ftr-400	1624	4	.	.	PUNCT
ftr-400	1625	1	hellerstein	hellerstein	PROPN
ftr-400	1625	2	&	&	CCONJ
ftr-400	1625	3	hellerstein	hellerstein	PROPN
ftr-400	1625	4	,	,	PUNCT
ftr-400	1625	5	supra	supra	PROPN
ftr-400	1625	6	note	note	PROPN
ftr-400	1625	7	170	170	NUM
ftr-400	1625	8	,	,	PUNCT
ftr-400	1625	9	at	at	ADP
ftr-400	1625	10	418	418	NUM
ftr-400	1625	11	.	.	PUNCT
ftr-400	1626	1	congress	congress	PROPN
ftr-400	1626	2	enacted	enact	VERB
ftr-400	1626	3	a	a	DET
ftr-400	1626	4	corporate	corporate	ADJ
ftr-400	1626	5	tax	tax	NOUN
ftr-400	1626	6	law	law	NOUN
ftr-400	1626	7	as	as	ADP
ftr-400	1626	8	part	part	NOUN
ftr-400	1626	9	of	of	ADP
ftr-400	1626	10	the	the	DET
ftr-400	1626	11	payne	payne	PROPN
ftr-400	1626	12	-	-	PUNCT
ftr-400	1626	13	aldrich	aldrich	PROPN
ftr-400	1626	14	tariff	tariff	NOUN
ftr-400	1626	15	act	act	NOUN
ftr-400	1626	16	of	of	ADP
ftr-400	1626	17	1909	1909	NUM
ftr-400	1626	18	,	,	PUNCT
ftr-400	1626	19	which	which	PRON
ftr-400	1626	20	marked	mark	VERB
ftr-400	1626	21	the	the	DET
ftr-400	1626	22	beginning	beginning	NOUN
ftr-400	1626	23	of	of	ADP
ftr-400	1626	24	the	the	DET
ftr-400	1626	25	federal	federal	ADJ
ftr-400	1626	26	government	government	NOUN
ftr-400	1626	27	�	�	PROPN
ftr-400	1626	28	s	s	PART
ftr-400	1626	29	practice	practice	NOUN
ftr-400	1626	30	of	of	ADP
ftr-400	1626	31	taxing	tax	VERB
ftr-400	1626	32	corporate	corporate	ADJ
ftr-400	1626	33	income	income	NOUN
ftr-400	1626	34	.	.	PUNCT
ftr-400	1627	1	boris	boris	PROPN
ftr-400	1627	2	i.	i.	PROPN
ftr-400	1627	3	bittker	bittker	PROPN
ftr-400	1627	4	&	&	CCONJ
ftr-400	1627	5	james	james	PROPN
ftr-400	1627	6	a.	a.	PROPN
ftr-400	1627	7	eustice	eustice	PROPN
ftr-400	1627	8	,	,	PUNCT
ftr-400	1627	9	federal	federal	ADJ
ftr-400	1627	10	income	income	NOUN
ftr-400	1627	11	taxation	taxation	NOUN
ftr-400	1627	12	of	of	ADP
ftr-400	1627	13	corporations	corporation	NOUN
ftr-400	1627	14	and	and	CCONJ
ftr-400	1627	15	shareholders	shareholder	NOUN
ftr-400	1627	16	1	1	NUM
ftr-400	1627	17	-	-	SYM
ftr-400	1627	18	3	3	NUM
ftr-400	1627	19	(	(	PUNCT
ftr-400	1627	20	7th	7th	ADJ
ftr-400	1627	21	ed	ed	NOUN
ftr-400	1627	22	.	.	PROPN
ftr-400	1627	23	2000	2000	NUM
ftr-400	1627	24	)	)	PUNCT
ftr-400	1627	25	.	.	PUNCT
ftr-400	1628	1	403	403	NUM
ftr-400	1628	2	.	.	PUNCT
ftr-400	1629	1	see	see	VERB
ftr-400	1629	2	1	1	NUM
ftr-400	1629	3	research	research	NOUN
ftr-400	1629	4	institute	institute	PROPN
ftr-400	1629	5	of	of	ADP
ftr-400	1629	6	america	america	PROPN
ftr-400	1629	7	,	,	PUNCT
ftr-400	1629	8	supra	supra	PROPN
ftr-400	1629	9	note	note	PROPN
ftr-400	1629	10	170	170	NUM
ftr-400	1629	11	,	,	PUNCT
ftr-400	1629	12	¶	¶	PROPN
ftr-400	1629	13	221	221	NUM
ftr-400	1629	14	(	(	PUNCT
ftr-400	1629	15	2004	2004	NUM
ftr-400	1629	16	)	)	PUNCT
ftr-400	1629	17	;	;	PUNCT
ftr-400	1630	1	hellerstein	hellerstein	NOUN
ftr-400	1630	2	&	&	CCONJ
ftr-400	1630	3	hellerstein	hellerstein	PROPN
ftr-400	1630	4	,	,	PUNCT
ftr-400	1630	5	supra	supra	PROPN
ftr-400	1630	6	note	note	PROPN
ftr-400	1630	7	170	170	NUM
ftr-400	1630	8	,	,	PUNCT
ftr-400	1630	9	at	at	ADP
ftr-400	1630	10	418	418	NUM
ftr-400	1630	11	.	.	PUNCT
ftr-400	1631	1	404	404	NUM
ftr-400	1631	2	.	.	PUNCT
ftr-400	1632	1	hellerstein	hellerstein	PROPN
ftr-400	1632	2	&	&	CCONJ
ftr-400	1632	3	hellerstein	hellerstein	PROPN
ftr-400	1632	4	,	,	PUNCT
ftr-400	1632	5	supra	supra	PROPN
ftr-400	1632	6	note	note	PROPN
ftr-400	1632	7	170	170	NUM
ftr-400	1632	8	,	,	PUNCT
ftr-400	1632	9	at	at	ADP
ftr-400	1632	10	418	418	NUM
ftr-400	1632	11	.	.	PUNCT
ftr-400	1633	1	405	405	NUM
ftr-400	1633	2	.	.	PUNCT
ftr-400	1634	1	michael	michael	PROPN
ftr-400	1634	2	mazerov	mazerov	PROPN
ftr-400	1634	3	,	,	PUNCT
ftr-400	1634	4	the	the	DET
ftr-400	1634	5	single	single	ADJ
ftr-400	1634	6	-	-	PUNCT
ftr-400	1634	7	sales	sale	NOUN
ftr-400	1634	8	-	-	PUNCT
ftr-400	1634	9	factor	factor	NOUN
ftr-400	1634	10	formula	formula	NOUN
ftr-400	1634	11	:	:	PUNCT
ftr-400	1634	12	a	a	DET
ftr-400	1634	13	boon	boon	NOUN
ftr-400	1634	14	to	to	ADP
ftr-400	1634	15	economic	economic	ADJ
ftr-400	1634	16	development	development	NOUN
ftr-400	1634	17	or	or	CCONJ
ftr-400	1634	18	a	a	DET
ftr-400	1634	19	costly	costly	ADJ
ftr-400	1634	20	giveaway	giveaway	NOUN
ftr-400	1634	21	?	?	PUNCT
ftr-400	1634	22	,	,	PUNCT
ftr-400	1634	23	20	20	NUM
ftr-400	1634	24	st	st	PROPN
ftr-400	1634	25	.	.	PROPN
ftr-400	1634	26	tax	tax	PROPN
ftr-400	1634	27	notes	note	NOUN
ftr-400	1634	28	1775	1775	NUM
ftr-400	1634	29	(	(	PUNCT
ftr-400	1634	30	2001	2001	NUM
ftr-400	1634	31	)	)	PUNCT
ftr-400	1634	32	.	.	PUNCT
ftr-400	1635	1	most	most	ADJ
ftr-400	1635	2	states	state	NOUN
ftr-400	1635	3	�	�	PROPN
ftr-400	1635	4	corporate	corporate	ADJ
ftr-400	1635	5	income	income	NOUN
ftr-400	1635	6	tax	tax	NOUN
ftr-400	1635	7	laws	law	NOUN
ftr-400	1635	8	have	have	AUX
ftr-400	1635	9	substantially	substantially	ADV
ftr-400	1635	10	incorporated	incorporate	VERB
ftr-400	1635	11	the	the	DET
ftr-400	1635	12	provisions	provision	NOUN
ftr-400	1635	13	of	of	ADP
ftr-400	1635	14	the	the	DET
ftr-400	1635	15	uniform	uniform	ADJ
ftr-400	1635	16	division	division	NOUN
ftr-400	1635	17	of	of	ADP
ftr-400	1635	18	income	income	NOUN
ftr-400	1635	19	for	for	ADP
ftr-400	1635	20	tax	tax	NOUN
ftr-400	1635	21	purposes	purpose	NOUN
ftr-400	1635	22	act	act	VERB
ftr-400	1635	23	(	(	PUNCT
ftr-400	1635	24	uditpa	uditpa	NOUN
ftr-400	1635	25	)	)	PUNCT
ftr-400	1635	26	,	,	PUNCT
ftr-400	1635	27	a	a	DET
ftr-400	1635	28	model	model	NOUN
ftr-400	1635	29	law	law	NOUN
ftr-400	1635	30	written	write	VERB
ftr-400	1635	31	by	by	ADP
ftr-400	1635	32	the	the	DET
ftr-400	1635	33	national	national	ADJ
ftr-400	1635	34	conference	conference	NOUN
ftr-400	1635	35	of	of	ADP
ftr-400	1635	36	commissioners	commissioner	NOUN
ftr-400	1635	37	on	on	ADP
ftr-400	1635	38	uniform	uniform	ADJ
ftr-400	1635	39	state	state	NOUN
ftr-400	1635	40	laws	law	NOUN
ftr-400	1635	41	in	in	ADP
ftr-400	1635	42	1957	1957	NUM
ftr-400	1635	43	.	.	PUNCT
ftr-400	1636	1	uditpa	uditpa	NOUN
ftr-400	1636	2	contains	contain	VERB
ftr-400	1636	3	a	a	DET
ftr-400	1636	4	three	three	NUM
ftr-400	1636	5	-	-	PUNCT
ftr-400	1636	6	factor	factor	NOUN
ftr-400	1636	7	formula	formula	NOUN
ftr-400	1636	8	for	for	ADP
ftr-400	1636	9	apportioning	apportion	VERB
ftr-400	1636	10	corporate	corporate	ADJ
ftr-400	1636	11	income	income	NOUN
ftr-400	1636	12	whereby	whereby	SCONJ
ftr-400	1636	13	the	the	DET
ftr-400	1636	14	share	share	NOUN
ftr-400	1636	15	of	of	ADP
ftr-400	1636	16	a	a	DET
ftr-400	1636	17	corporation	corporation	NOUN
ftr-400	1636	18	�	�	PROPN
ftr-400	1636	19	s	s	PART
ftr-400	1636	20	total	total	ADJ
ftr-400	1636	21	profit	profit	NOUN
ftr-400	1636	22	that	that	PRON
ftr-400	1636	23	a	a	DET
ftr-400	1636	24	particular	particular	ADJ
ftr-400	1636	25	state	state	NOUN
ftr-400	1636	26	may	may	AUX
ftr-400	1636	27	tax	tax	NOUN
ftr-400	1636	28	is	be	AUX
ftr-400	1636	29	determined	determine	VERB
ftr-400	1636	30	by	by	ADP
ftr-400	1636	31	averaging	average	VERB
ftr-400	1636	32	:	:	PUNCT
ftr-400	1636	33	1	1	X
ftr-400	1636	34	)	)	PUNCT
ftr-400	1636	35	the	the	DET
ftr-400	1636	36	share	share	NOUN
ftr-400	1636	37	of	of	ADP
ftr-400	1636	38	the	the	DET
ftr-400	1636	39	corporation	corporation	NOUN
ftr-400	1636	40	�	�	PROPN
ftr-400	1636	41	s	s	PART
ftr-400	1636	42	total	total	ADJ
ftr-400	1636	43	sales	sale	NOUN
ftr-400	1636	44	that	that	PRON
ftr-400	1636	45	are	be	AUX
ftr-400	1636	46	made	make	VERB
ftr-400	1636	47	to	to	ADP
ftr-400	1636	48	residents	resident	NOUN
ftr-400	1636	49	of	of	ADP
ftr-400	1636	50	the	the	DET
ftr-400	1636	51	state	state	NOUN
ftr-400	1636	52	(	(	PUNCT
ftr-400	1636	53	the	the	DET
ftr-400	1636	54	sales	sale	NOUN
ftr-400	1636	55	factor	factor	NOUN
ftr-400	1636	56	)	)	PUNCT
ftr-400	1636	57	;	;	PUNCT
ftr-400	1636	58	2	2	X
ftr-400	1636	59	)	)	PUNCT
ftr-400	1636	60	the	the	DET
ftr-400	1636	61	share	share	NOUN
ftr-400	1636	62	of	of	ADP
ftr-400	1636	63	the	the	DET
ftr-400	1636	64	corporation	corporation	NOUN
ftr-400	1636	65	�	�	PROPN
ftr-400	1636	66	s	s	PART
ftr-400	1636	67	total	total	ADJ
ftr-400	1636	68	payroll	payroll	NOUN
ftr-400	1636	69	that	that	PRON
ftr-400	1636	70	is	be	AUX
ftr-400	1636	71	paid	pay	VERB
ftr-400	1636	72	to	to	ADP
ftr-400	1636	73	employees	employee	NOUN
ftr-400	1636	74	working	work	VERB
ftr-400	1636	75	in	in	ADP
ftr-400	1636	76	the	the	DET
ftr-400	1636	77	state	state	NOUN
ftr-400	1636	78	(	(	PUNCT
ftr-400	1636	79	the	the	DET
ftr-400	1636	80	payroll	payroll	NOUN
ftr-400	1636	81	factor	factor	NOUN
ftr-400	1636	82	)	)	PUNCT
ftr-400	1636	83	;	;	PUNCT
ftr-400	1636	84	and	and	CCONJ
ftr-400	1636	85	3	3	X
ftr-400	1636	86	)	)	PUNCT
ftr-400	1636	87	the	the	DET
ftr-400	1636	88	share	share	NOUN
ftr-400	1636	89	of	of	ADP
ftr-400	1636	90	the	the	DET
ftr-400	1636	91	corporation	corporation	NOUN
ftr-400	1636	92	�	�	PROPN
ftr-400	1636	93	s	s	PART
ftr-400	1636	94	total	total	ADJ
ftr-400	1636	95	property	property	NOUN
ftr-400	1636	96	that	that	PRON
ftr-400	1636	97	is	be	AUX
ftr-400	1636	98	located	locate	VERB
ftr-400	1636	99	in	in	ADP
ftr-400	1636	100	the	the	DET
ftr-400	1636	101	state	state	NOUN
ftr-400	1636	102	(	(	PUNCT
ftr-400	1636	103	the	the	DET
ftr-400	1636	104	property	property	NOUN
ftr-400	1636	105	factor	factor	NOUN
ftr-400	1636	106	)	)	PUNCT
ftr-400	1636	107	.	.	PUNCT
ftr-400	1637	1	i	i	PRON
ftr-400	1637	2	d.	d.	PROPN
ftr-400	1637	3	at	at	ADP
ftr-400	1637	4	1782	1782	NUM
ftr-400	1637	5	.	.	PUNCT
ftr-400	1638	1	since	since	SCONJ
ftr-400	1638	2	then	then	ADV
ftr-400	1638	3	,	,	PUNCT
ftr-400	1638	4	the	the	DET
ftr-400	1638	5	double	double	ADJ
ftr-400	1638	6	-	-	PUNCT
ftr-400	1638	7	weighted	weight	VERB
ftr-400	1638	8	sales	sale	NOUN
ftr-400	1638	9	variant	variant	NOUN
ftr-400	1638	10	of	of	ADP
ftr-400	1638	11	this	this	DET
ftr-400	1638	12	three	three	NUM
ftr-400	1638	13	-	-	PUNCT
ftr-400	1638	14	factor	factor	NOUN
ftr-400	1638	15	apportionment	apportionment	NOUN
ftr-400	1638	16	formula	formula	NOUN
ftr-400	1638	17	has	have	AUX
ftr-400	1638	18	been	be	AUX
ftr-400	1638	19	adopted	adopt	VERB
ftr-400	1638	20	by	by	ADP
ftr-400	1638	21	most	most	ADJ
ftr-400	1638	22	states	state	NOUN
ftr-400	1638	23	and	and	CCONJ
ftr-400	1638	24	has	have	AUX
ftr-400	1638	25	become	become	VERB
ftr-400	1638	26	the	the	DET
ftr-400	1638	27	new	new	ADJ
ftr-400	1638	28	de	de	X
ftr-400	1638	29	facto	facto	X
ftr-400	1638	30	standard	standard	NOUN
ftr-400	1638	31	.	.	PUNCT
ftr-400	1639	1	i	i	PRON
ftr-400	1639	2	d.	d.	PROPN
ftr-400	1639	3	406	406	NUM
ftr-400	1639	4	.	.	PUNCT
ftr-400	1640	1	however	however	ADV
ftr-400	1640	2	,	,	PUNCT
ftr-400	1640	3	congress	congress	PROPN
ftr-400	1640	4	may	may	AUX
ftr-400	1640	5	limit	limit	VERB
ftr-400	1640	6	a	a	DET
ftr-400	1640	7	state	state	NOUN
ftr-400	1640	8	�	�	NOUN
ftr-400	1640	9	s	s	PART
ftr-400	1640	10	taxing	tax	VERB
ftr-400	1640	11	authority	authority	NOUN
ftr-400	1640	12	.	.	PUNCT
ftr-400	1641	1	see	see	VERB
ftr-400	1641	2	,	,	PUNCT
ftr-400	1641	3	e.g.	e.g.	ADV
ftr-400	1641	4	,	,	PUNCT
ftr-400	1641	5	public	public	ADJ
ftr-400	1641	6	law	law	NOUN
ftr-400	1641	7	86	86	NUM
ftr-400	1641	8	-	-	SYM
ftr-400	1641	9	272	272	NUM
ftr-400	1641	10	(	(	PUNCT
ftr-400	1641	11	preventing	prevent	VERB
ftr-400	1641	12	states	state	NOUN
ftr-400	1641	13	from	from	ADP
ftr-400	1641	14	taxing	tax	VERB
ftr-400	1641	15	corporations	corporation	NOUN
ftr-400	1641	16	when	when	SCONJ
ftr-400	1641	17	the	the	DET
ftr-400	1641	18	corporation	corporation	NOUN
ftr-400	1641	19	�	�	NOUN
ftr-400	1641	20	s	s	PART
ftr-400	1641	21	only	only	ADJ
ftr-400	1641	22	nexus	nexus	NOUN
ftr-400	1641	23	with	with	ADP
ftr-400	1641	24	the	the	DET
ftr-400	1641	25	state	state	NOUN
ftr-400	1641	26	is	be	AUX
ftr-400	1641	27	personal	personal	ADJ
ftr-400	1641	28	property	property	NOUN
ftr-400	1641	29	sales	sale	NOUN
ftr-400	1641	30	solicitations	solicitation	NOUN
ftr-400	1641	31	conducted	conduct	VERB
ftr-400	1641	32	in	in	ADP
ftr-400	1641	33	the	the	DET
ftr-400	1641	34	state	state	NOUN
ftr-400	1641	35	)	)	PUNCT
ftr-400	1641	36	.	.	PUNCT
ftr-400	1642	1	act	act	PROPN
ftr-400	1642	2	of	of	ADP
ftr-400	1642	3	sept	sept	PROPN
ftr-400	1642	4	.	.	PROPN
ftr-400	1642	5	14	14	NUM
ftr-400	1642	6	,	,	PUNCT
ftr-400	1642	7	1959	1959	NUM
ftr-400	1642	8	,	,	PUNCT
ftr-400	1642	9	pub	pub	NOUN
ftr-400	1642	10	.	.	PUNCT
ftr-400	1643	1	l.	l.	PROPN
ftr-400	1643	2	no	no	INTJ
ftr-400	1643	3	.	.	PROPN
ftr-400	1644	1	86	86	NUM
ftr-400	1644	2	-	-	SYM
ftr-400	1644	3	272	272	NUM
ftr-400	1644	4	,	,	PUNCT
ftr-400	1644	5	73	73	NUM
ftr-400	1644	6	stat	stat	NOUN
ftr-400	1644	7	.	.	PUNCT
ftr-400	1645	1	555	555	NUM
ftr-400	1645	2	-	-	SYM
ftr-400	1645	3	56	56	NUM
ftr-400	1645	4	(	(	PUNCT
ftr-400	1645	5	codified	codify	VERB
ftr-400	1645	6	as	as	SCONJ
ftr-400	1645	7	amended	amend	VERB
ftr-400	1645	8	at	at	ADP
ftr-400	1645	9	15	15	NUM
ftr-400	1645	10	a.	a.	NOUN
ftr-400	1645	11	corporate	corporate	ADJ
ftr-400	1645	12	taxation	taxation	NOUN
ftr-400	1645	13	1	1	NUM
ftr-400	1645	14	.	.	PUNCT
ftr-400	1646	1	the	the	DET
ftr-400	1646	2	u.s	u.s	PROPN
ftr-400	1646	3	.	.	PROPN
ftr-400	1646	4	approach	approach	NOUN
ftr-400	1646	5	forty	forty	NUM
ftr-400	1646	6	-	-	PUNCT
ftr-400	1646	7	five	five	NUM
ftr-400	1646	8	states	state	NOUN
ftr-400	1646	9	and	and	CCONJ
ftr-400	1646	10	the	the	DET
ftr-400	1646	11	district	district	NOUN
ftr-400	1646	12	of	of	ADP
ftr-400	1646	13	columbia	columbia	PROPN
ftr-400	1646	14	have	have	AUX
ftr-400	1646	15	enacted	enact	VERB
ftr-400	1646	16	state	state	NOUN
ftr-400	1646	17	corporate	corporate	ADJ
ftr-400	1646	18	income	income	NOUN
ftr-400	1646	19	taxes401	taxes401	PROPN
ftr-400	1646	20	that	that	PRON
ftr-400	1646	21	broadly	broadly	ADV
ftr-400	1646	22	conform	conform	VERB
ftr-400	1646	23	to	to	ADP
ftr-400	1646	24	the	the	DET
ftr-400	1646	25	federal	federal	ADJ
ftr-400	1646	26	corporate	corporate	ADJ
ftr-400	1646	27	income	income	NOUN
ftr-400	1646	28	tax.402	tax.402	NOUN
ftr-400	1646	29	every	every	DET
ftr-400	1646	30	state	state	NOUN
ftr-400	1646	31	except	except	SCONJ
ftr-400	1646	32	arkansas	arkansas	PROPN
ftr-400	1646	33	and	and	CCONJ
ftr-400	1646	34	mississippi	mississippi	PROPN
ftr-400	1646	35	determines	determine	VERB
ftr-400	1646	36	the	the	DET
ftr-400	1646	37	state	state	NOUN
ftr-400	1646	38	corporate	corporate	ADJ
ftr-400	1646	39	tax	tax	NOUN
ftr-400	1646	40	liability	liability	NOUN
ftr-400	1646	41	by	by	ADP
ftr-400	1646	42	beginning	begin	VERB
ftr-400	1646	43	with	with	ADP
ftr-400	1646	44	federal	federal	ADJ
ftr-400	1646	45	taxable	taxable	ADJ
ftr-400	1646	46	income.403	income.403	NOUN
ftr-400	1646	47	the	the	DET
ftr-400	1646	48	difficulty	difficulty	NOUN
ftr-400	1646	49	for	for	ADP
ftr-400	1646	50	the	the	DET
ftr-400	1646	51	states	state	NOUN
ftr-400	1646	52	then	then	ADV
ftr-400	1646	53	is	be	AUX
ftr-400	1646	54	allocating	allocate	VERB
ftr-400	1646	55	that	that	DET
ftr-400	1646	56	tax	tax	NOUN
ftr-400	1646	57	base	base	NOUN
ftr-400	1646	58	among	among	ADP
ftr-400	1646	59	themselves	themselves	PRON
ftr-400	1646	60	when	when	SCONJ
ftr-400	1646	61	a	a	DET
ftr-400	1646	62	multistate	multistate	NOUN
ftr-400	1646	63	business	business	NOUN
ftr-400	1646	64	is	be	AUX
ftr-400	1646	65	involved	involve	VERB
ftr-400	1646	66	,	,	PUNCT
ftr-400	1646	67	as	as	SCONJ
ftr-400	1646	68	each	each	DET
ftr-400	1646	69	state	state	NOUN
ftr-400	1646	70	requires	require	VERB
ftr-400	1646	71	the	the	DET
ftr-400	1646	72	business	business	NOUN
ftr-400	1646	73	to	to	PART
ftr-400	1646	74	pay	pay	VERB
ftr-400	1646	75	tax	tax	NOUN
ftr-400	1646	76	on	on	ADP
ftr-400	1646	77	just	just	ADV
ftr-400	1646	78	a	a	DET
ftr-400	1646	79	portion	portion	NOUN
ftr-400	1646	80	of	of	ADP
ftr-400	1646	81	its	its	PRON
ftr-400	1646	82	profit.404	profit.404	NOUN
ftr-400	1646	83	the	the	DET
ftr-400	1646	84	tax	tax	NOUN
ftr-400	1646	85	laws	law	NOUN
ftr-400	1646	86	of	of	ADP
ftr-400	1646	87	the	the	DET
ftr-400	1646	88	majority	majority	NOUN
ftr-400	1646	89	of	of	ADP
ftr-400	1646	90	the	the	DET
ftr-400	1646	91	states	state	NOUN
ftr-400	1646	92	determine	determine	VERB
ftr-400	1646	93	the	the	DET
ftr-400	1646	94	portion	portion	NOUN
ftr-400	1646	95	of	of	ADP
ftr-400	1646	96	the	the	DET
ftr-400	1646	97	corporation	corporation	NOUN
ftr-400	1646	98	�	�	PROPN
ftr-400	1646	99	s	s	PART
ftr-400	1646	100	profit	profit	NOUN
ftr-400	1646	101	that	that	PRON
ftr-400	1646	102	is	be	AUX
ftr-400	1646	103	subject	subject	ADJ
ftr-400	1646	104	to	to	ADP
ftr-400	1646	105	tax	tax	NOUN
ftr-400	1646	106	by	by	ADP
ftr-400	1646	107	using	use	VERB
ftr-400	1646	108	an	an	DET
ftr-400	1646	109	apportionment	apportionment	ADJ
ftr-400	1646	110	formula	formula	NOUN
ftr-400	1646	111	that	that	PRON
ftr-400	1646	112	refers	refer	VERB
ftr-400	1646	113	to	to	ADP
ftr-400	1646	114	the	the	DET
ftr-400	1646	115	shares	share	NOUN
ftr-400	1646	116	of	of	ADP
ftr-400	1646	117	the	the	DET
ftr-400	1646	118	corporation	corporation	NOUN
ftr-400	1646	119	�	�	PROPN
ftr-400	1646	120	s	s	PART
ftr-400	1646	121	total	total	ADJ
ftr-400	1646	122	property	property	NOUN
ftr-400	1646	123	,	,	PUNCT
ftr-400	1646	124	payroll	payroll	NOUN
ftr-400	1646	125	,	,	PUNCT
ftr-400	1646	126	and	and	CCONJ
ftr-400	1646	127	sales	sale	NOUN
ftr-400	1646	128	located	locate	VERB
ftr-400	1646	129	in	in	ADP
ftr-400	1646	130	each	each	DET
ftr-400	1646	131	state.405	state.405	PROPN
ftr-400	1646	132	although	although	SCONJ
ftr-400	1646	133	the	the	DET
ftr-400	1646	134	states	state	NOUN
ftr-400	1646	135	have	have	VERB
ftr-400	1646	136	broad	broad	ADJ
ftr-400	1646	137	leeway	leeway	NOUN
ftr-400	1646	138	in	in	ADP
ftr-400	1646	139	designing	design	VERB
ftr-400	1646	140	division	division	NOUN
ftr-400	1646	141	-	-	PUNCT
ftr-400	1646	142	of	of	ADP
ftr-400	1646	143	-	-	PUNCT
ftr-400	1646	144	tax	tax	NOUN
ftr-400	1646	145	base	base	NOUN
ftr-400	1646	146	formulas,406	formulas,406	VERB
ftr-400	1646	147	they	they	PRON
ftr-400	1646	148	are	be	AUX
ftr-400	1646	149	subject	subject	ADJ
ftr-400	1646	150	to	to	ADP
ftr-400	1646	151	the	the	DET
ftr-400	1646	152	constraints	constraint	NOUN
ftr-400	1646	153	of	of	ADP
ftr-400	1646	154	the	the	DET
ftr-400	1646	155	due	due	ADJ
ftr-400	1646	156	process	process	NOUN
ftr-400	1646	157	and	and	CCONJ
ftr-400	1646	158	106	106	NUM
ftr-400	1646	159	florida	florida	PROPN
ftr-400	1646	160	tax	tax	NOUN
ftr-400	1646	161	review	review	NOUN
ftr-400	1646	162	[	[	X
ftr-400	1646	163	vol.7:2	vol.7:2	ADV
ftr-400	1646	164	u.s.c	u.s.c	NOUN
ftr-400	1646	165	.	.	PUNCT
ftr-400	1647	1	§	§	PROPN
ftr-400	1647	2	§	§	PROPN
ftr-400	1647	3	381	381	NUM
ftr-400	1647	4	-	-	SYM
ftr-400	1647	5	384	384	NUM
ftr-400	1647	6	(	(	PUNCT
ftr-400	1647	7	1976	1976	NUM
ftr-400	1647	8	)	)	PUNCT
ftr-400	1647	9	)	)	PUNCT
ftr-400	1647	10	.	.	PUNCT
ftr-400	1648	1	see	see	VERB
ftr-400	1648	2	2	2	NUM
ftr-400	1648	3	pomp	pomp	NOUN
ftr-400	1648	4	&	&	CCONJ
ftr-400	1648	5	oldman	oldman	NOUN
ftr-400	1648	6	,	,	PUNCT
ftr-400	1648	7	supra	supra	PROPN
ftr-400	1648	8	note	note	PROPN
ftr-400	1648	9	184	184	NUM
ftr-400	1648	10	,	,	PUNCT
ftr-400	1648	11	at	at	ADP
ftr-400	1648	12	10	10	NUM
ftr-400	1648	13	-	-	SYM
ftr-400	1648	14	26	26	NUM
ftr-400	1648	15	.	.	PUNCT
ftr-400	1649	1	see	see	VERB
ftr-400	1649	2	generally	generally	ADV
ftr-400	1649	3	kaye	kaye	PROPN
ftr-400	1649	4	,	,	PUNCT
ftr-400	1649	5	supra	supra	PROPN
ftr-400	1649	6	note	note	PROPN
ftr-400	1649	7	126	126	NUM
ftr-400	1649	8	,	,	PUNCT
ftr-400	1649	9	at	at	ADP
ftr-400	1649	10	165	165	NUM
ftr-400	1649	11	;	;	PUNCT
ftr-400	1649	12	see	see	VERB
ftr-400	1649	13	also	also	ADV
ftr-400	1649	14	charles	charles	PROPN
ftr-400	1649	15	e.	e.	PROPN
ftr-400	1649	16	mclure	mclure	PROPN
ftr-400	1649	17	,	,	PUNCT
ftr-400	1649	18	the	the	DET
ftr-400	1649	19	tax	tax	NOUN
ftr-400	1649	20	assignment	assignment	NOUN
ftr-400	1649	21	problem	problem	NOUN
ftr-400	1649	22	:	:	PUNCT
ftr-400	1649	23	ruminations	rumination	NOUN
ftr-400	1649	24	on	on	ADP
ftr-400	1649	25	how	how	SCONJ
ftr-400	1649	26	theory	theory	NOUN
ftr-400	1649	27	and	and	CCONJ
ftr-400	1649	28	practice	practice	NOUN
ftr-400	1649	29	depend	depend	VERB
ftr-400	1649	30	on	on	ADP
ftr-400	1649	31	history	history	NOUN
ftr-400	1649	32	,	,	PUNCT
ftr-400	1649	33	54	54	NUM
ftr-400	1649	34	nat	nat	PROPN
ftr-400	1649	35	�	�	PROPN
ftr-400	1649	36	l	l	PROPN
ftr-400	1649	37	tax	tax	NOUN
ftr-400	1649	38	j.	j.	PROPN
ftr-400	1649	39	339	339	NUM
ftr-400	1649	40	,	,	PUNCT
ftr-400	1649	41	341	341	NUM
ftr-400	1649	42	(	(	PUNCT
ftr-400	1649	43	2001	2001	NUM
ftr-400	1649	44	)	)	PUNCT
ftr-400	1649	45	.	.	PUNCT
ftr-400	1650	1	407	407	NUM
ftr-400	1650	2	.	.	PUNCT
ftr-400	1651	1	see	see	VERB
ftr-400	1651	2	quill	quill	PROPN
ftr-400	1651	3	corp	corp	PROPN
ftr-400	1651	4	.	.	PROPN
ftr-400	1652	1	v.	v.	ADP
ftr-400	1652	2	north	north	PROPN
ftr-400	1652	3	dakota	dakota	PROPN
ftr-400	1652	4	,	,	PUNCT
ftr-400	1653	1	504	504	NUM
ftr-400	1653	2	u.s	u.s	PROPN
ftr-400	1653	3	.	.	PROPN
ftr-400	1653	4	298	298	NUM
ftr-400	1653	5	,	,	PUNCT
ftr-400	1653	6	305	305	NUM
ftr-400	1653	7	(	(	PUNCT
ftr-400	1653	8	1992	1992	NUM
ftr-400	1653	9	)	)	PUNCT
ftr-400	1653	10	(	(	PUNCT
ftr-400	1653	11	stating	state	VERB
ftr-400	1653	12	that	that	SCONJ
ftr-400	1653	13	�	�	NOUN
ftr-400	1653	14	the	the	DET
ftr-400	1653	15	[	[	X
ftr-400	1653	16	due	due	ADJ
ftr-400	1653	17	process	process	NOUN
ftr-400	1653	18	and	and	CCONJ
ftr-400	1653	19	commerce	commerce	NOUN
ftr-400	1653	20	]	]	PUNCT
ftr-400	1653	21	clauses	clause	NOUN
ftr-400	1653	22	pose	pose	VERB
ftr-400	1653	23	distinct	distinct	ADJ
ftr-400	1653	24	limits	limit	NOUN
ftr-400	1653	25	on	on	ADP
ftr-400	1653	26	the	the	DET
ftr-400	1653	27	taxing	tax	VERB
ftr-400	1653	28	powers	power	NOUN
ftr-400	1653	29	of	of	ADP
ftr-400	1653	30	the	the	DET
ftr-400	1653	31	states	state	NOUN
ftr-400	1653	32	.	.	PUNCT
ftr-400	1653	33	�	�	PROPN
ftr-400	1653	34	)	)	PUNCT
ftr-400	1653	35	.	.	PUNCT
ftr-400	1654	1	thus	thus	ADV
ftr-400	1654	2	,	,	PUNCT
ftr-400	1654	3	a	a	DET
ftr-400	1654	4	state	state	NOUN
ftr-400	1654	5	may	may	AUX
ftr-400	1654	6	levy	levy	VERB
ftr-400	1654	7	a	a	DET
ftr-400	1654	8	corporate	corporate	ADJ
ftr-400	1654	9	income	income	NOUN
ftr-400	1654	10	tax	tax	NOUN
ftr-400	1654	11	only	only	ADV
ftr-400	1654	12	on	on	ADP
ftr-400	1654	13	the	the	DET
ftr-400	1654	14	income	income	NOUN
ftr-400	1654	15	(	(	PUNCT
ftr-400	1654	16	or	or	CCONJ
ftr-400	1654	17	a	a	DET
ftr-400	1654	18	portion	portion	NOUN
ftr-400	1654	19	thereof	thereof	ADV
ftr-400	1654	20	)	)	PUNCT
ftr-400	1654	21	that	that	PRON
ftr-400	1654	22	has	have	VERB
ftr-400	1654	23	a	a	DET
ftr-400	1654	24	sufficient	sufficient	ADJ
ftr-400	1654	25	nexus	nexus	NOUN
ftr-400	1654	26	with	with	ADP
ftr-400	1654	27	the	the	DET
ftr-400	1654	28	taxing	tax	VERB
ftr-400	1654	29	state	state	NOUN
ftr-400	1654	30	.	.	PUNCT
ftr-400	1655	1	2	2	NUM
ftr-400	1655	2	pomp	pomp	NOUN
ftr-400	1655	3	&	&	CCONJ
ftr-400	1655	4	oldman	oldman	NOUN
ftr-400	1655	5	,	,	PUNCT
ftr-400	1655	6	supra	supra	PROPN
ftr-400	1655	7	note	note	PROPN
ftr-400	1655	8	184	184	NUM
ftr-400	1655	9	,	,	PUNCT
ftr-400	1655	10	at	at	ADP
ftr-400	1655	11	10	10	NUM
ftr-400	1655	12	-	-	SYM
ftr-400	1655	13	7	7	NUM
ftr-400	1655	14	.	.	PUNCT
ftr-400	1655	15	see	see	VERB
ftr-400	1655	16	also	also	ADV
ftr-400	1655	17	miller	miller	PROPN
ftr-400	1655	18	bros	bros	PROPN
ftr-400	1655	19	.	.	PROPN
ftr-400	1655	20	co.	co.	PROPN
ftr-400	1656	1	v.	v.	ADP
ftr-400	1656	2	maryland	maryland	PROPN
ftr-400	1656	3	,	,	PUNCT
ftr-400	1656	4	347	347	NUM
ftr-400	1656	5	u.s	u.s	PROPN
ftr-400	1656	6	.	.	PROPN
ftr-400	1656	7	340	340	NUM
ftr-400	1656	8	,	,	PUNCT
ftr-400	1656	9	344	344	NUM
ftr-400	1656	10	-	-	SYM
ftr-400	1656	11	45	45	NUM
ftr-400	1656	12	(	(	PUNCT
ftr-400	1656	13	1954	1954	NUM
ftr-400	1656	14	)	)	PUNCT
ftr-400	1656	15	(	(	PUNCT
ftr-400	1656	16	stating	state	VERB
ftr-400	1656	17	that	that	SCONJ
ftr-400	1656	18	�	�	PROPN
ftr-400	1656	19	due	due	ADJ
ftr-400	1656	20	process	process	NOUN
ftr-400	1656	21	requires	require	VERB
ftr-400	1656	22	some	some	DET
ftr-400	1656	23	definite	definite	ADJ
ftr-400	1656	24	link	link	NOUN
ftr-400	1656	25	,	,	PUNCT
ftr-400	1656	26	some	some	DET
ftr-400	1656	27	minimum	minimum	ADJ
ftr-400	1656	28	connection	connection	NOUN
ftr-400	1656	29	,	,	PUNCT
ftr-400	1656	30	between	between	ADP
ftr-400	1656	31	a	a	DET
ftr-400	1656	32	state	state	NOUN
ftr-400	1656	33	and	and	CCONJ
ftr-400	1656	34	the	the	DET
ftr-400	1656	35	person	person	NOUN
ftr-400	1656	36	,	,	PUNCT
ftr-400	1656	37	property	property	NOUN
ftr-400	1656	38	,	,	PUNCT
ftr-400	1656	39	or	or	CCONJ
ftr-400	1656	40	transaction	transaction	NOUN
ftr-400	1656	41	it	it	PRON
ftr-400	1656	42	seeks	seek	VERB
ftr-400	1656	43	to	to	PART
ftr-400	1656	44	tax	tax	VERB
ftr-400	1656	45	.	.	PUNCT
ftr-400	1656	46	�	�	PROPN
ftr-400	1656	47	)	)	PUNCT
ftr-400	1656	48	.	.	PUNCT
ftr-400	1657	1	408	408	NUM
ftr-400	1657	2	.	.	PUNCT
ftr-400	1658	1	hellerstein	hellerstein	PROPN
ftr-400	1658	2	&	&	CCONJ
ftr-400	1658	3	hellerstein	hellerstein	PROPN
ftr-400	1658	4	,	,	PUNCT
ftr-400	1658	5	supra	supra	PROPN
ftr-400	1658	6	note	note	PROPN
ftr-400	1658	7	170	170	NUM
ftr-400	1658	8	,	,	PUNCT
ftr-400	1658	9	at	at	ADP
ftr-400	1658	10	419	419	NUM
ftr-400	1658	11	.	.	PUNCT
ftr-400	1659	1	for	for	SCONJ
ftr-400	1659	2	a	a	DET
ftr-400	1659	3	state	state	NOUN
ftr-400	1659	4	to	to	PART
ftr-400	1659	5	impose	impose	VERB
ftr-400	1659	6	income	income	NOUN
ftr-400	1659	7	tax	tax	NOUN
ftr-400	1659	8	generated	generate	VERB
ftr-400	1659	9	in	in	ADP
ftr-400	1659	10	interstate	interstate	PROPN
ftr-400	1659	11	commerce	commerce	NOUN
ftr-400	1659	12	,	,	PUNCT
ftr-400	1659	13	there	there	PRON
ftr-400	1659	14	are	be	VERB
ftr-400	1659	15	two	two	NUM
ftr-400	1659	16	requirements	requirement	NOUN
ftr-400	1659	17	:	:	PUNCT
ftr-400	1659	18	(	(	PUNCT
ftr-400	1659	19	1	1	X
ftr-400	1659	20	)	)	PUNCT
ftr-400	1659	21	a	a	DET
ftr-400	1659	22	�	�	PROPN
ftr-400	1659	23	minimal	minimal	ADJ
ftr-400	1659	24	connection	connection	NOUN
ftr-400	1659	25	�	�	PROPN
ftr-400	1659	26	between	between	ADP
ftr-400	1659	27	the	the	DET
ftr-400	1659	28	taxing	tax	VERB
ftr-400	1659	29	state	state	NOUN
ftr-400	1659	30	and	and	CCONJ
ftr-400	1659	31	the	the	DET
ftr-400	1659	32	interstate	interstate	ADJ
ftr-400	1659	33	activities	activity	NOUN
ftr-400	1659	34	generating	generate	VERB
ftr-400	1659	35	the	the	DET
ftr-400	1659	36	tax	tax	NOUN
ftr-400	1659	37	and	and	CCONJ
ftr-400	1659	38	(	(	PUNCT
ftr-400	1659	39	2	2	NUM
ftr-400	1659	40	)	)	PUNCT
ftr-400	1659	41	a	a	DET
ftr-400	1659	42	rational	rational	ADJ
ftr-400	1659	43	relationship	relationship	NOUN
ftr-400	1659	44	between	between	ADP
ftr-400	1659	45	the	the	DET
ftr-400	1659	46	income	income	NOUN
ftr-400	1659	47	taxed	tax	VERB
ftr-400	1659	48	and	and	CCONJ
ftr-400	1659	49	the	the	DET
ftr-400	1659	50	activities	activity	NOUN
ftr-400	1659	51	conducted	conduct	VERB
ftr-400	1659	52	within	within	ADP
ftr-400	1659	53	the	the	DET
ftr-400	1659	54	state	state	NOUN
ftr-400	1659	55	.	.	PUNCT
ftr-400	1660	1	see	see	VERB
ftr-400	1660	2	exxon	exxon	PROPN
ftr-400	1660	3	corp	corp	PROPN
ftr-400	1660	4	.	.	PROPN
ftr-400	1660	5	v.	v.	ADP
ftr-400	1660	6	wis	wis	PROPN
ftr-400	1660	7	.	.	PUNCT
ftr-400	1661	1	dep	dep	PROPN
ftr-400	1661	2	�	�	PROPN
ftr-400	1661	3	t	t	PROPN
ftr-400	1661	4	of	of	ADP
ftr-400	1661	5	revenue	revenue	NOUN
ftr-400	1661	6	,	,	PUNCT
ftr-400	1661	7	447	447	NUM
ftr-400	1661	8	u.s	u.s	PROPN
ftr-400	1661	9	.	.	PROPN
ftr-400	1661	10	207	207	NUM
ftr-400	1661	11	,	,	PUNCT
ftr-400	1661	12	219	219	NUM
ftr-400	1661	13	(	(	PUNCT
ftr-400	1661	14	1980	1980	NUM
ftr-400	1661	15	)	)	PUNCT
ftr-400	1661	16	.	.	PUNCT
ftr-400	1662	1	see	see	AUX
ftr-400	1662	2	also	also	ADV
ftr-400	1662	3	mobil	mobil	PROPN
ftr-400	1662	4	oil	oil	PROPN
ftr-400	1662	5	corp	corp	PROPN
ftr-400	1662	6	.	.	PROPN
ftr-400	1663	1	v.	v.	ADP
ftr-400	1663	2	comm	comm	NOUN
ftr-400	1663	3	�	�	PROPN
ftr-400	1663	4	r	r	NOUN
ftr-400	1663	5	of	of	ADP
ftr-400	1663	6	taxes	taxis	NOUN
ftr-400	1663	7	,	,	PUNCT
ftr-400	1663	8	445	445	NUM
ftr-400	1663	9	u.s	u.s	PROPN
ftr-400	1663	10	.	.	PROPN
ftr-400	1663	11	425	425	NUM
ftr-400	1663	12	,	,	PUNCT
ftr-400	1663	13	436	436	NUM
ftr-400	1663	14	-	-	SYM
ftr-400	1663	15	37	37	NUM
ftr-400	1663	16	(	(	PUNCT
ftr-400	1663	17	1980	1980	NUM
ftr-400	1663	18	)	)	PUNCT
ftr-400	1663	19	.	.	PUNCT
ftr-400	1664	1	a	a	DET
ftr-400	1664	2	state	state	NOUN
ftr-400	1664	3	may	may	AUX
ftr-400	1664	4	tax	tax	VERB
ftr-400	1664	5	only	only	ADJ
ftr-400	1664	6	income	income	NOUN
ftr-400	1664	7	that	that	PRON
ftr-400	1664	8	is	be	AUX
ftr-400	1664	9	fairly	fairly	ADV
ftr-400	1664	10	attributable	attributable	ADJ
ftr-400	1664	11	to	to	ADP
ftr-400	1664	12	a	a	DET
ftr-400	1664	13	corporation	corporation	NOUN
ftr-400	1664	14	�	�	NOUN
ftr-400	1664	15	s	s	PART
ftr-400	1664	16	income	income	NOUN
ftr-400	1664	17	-	-	PUNCT
ftr-400	1664	18	producing	produce	VERB
ftr-400	1664	19	activities	activity	NOUN
ftr-400	1664	20	within	within	ADP
ftr-400	1664	21	the	the	DET
ftr-400	1664	22	state	state	NOUN
ftr-400	1664	23	.	.	PUNCT
ftr-400	1665	1	see	see	VERB
ftr-400	1665	2	container	container	PROPN
ftr-400	1665	3	corp	corp	PROPN
ftr-400	1665	4	.	.	PROPN
ftr-400	1665	5	of	of	ADP
ftr-400	1665	6	america	america	PROPN
ftr-400	1665	7	v.	v.	ADP
ftr-400	1665	8	franchise	franchise	PROPN
ftr-400	1665	9	tax	tax	PROPN
ftr-400	1665	10	bd	bd	PROPN
ftr-400	1665	11	.	.	PROPN
ftr-400	1665	12	,	,	PUNCT
ftr-400	1665	13	463	463	NUM
ftr-400	1665	14	u.s	u.s	PROPN
ftr-400	1665	15	.	.	PROPN
ftr-400	1665	16	159	159	NUM
ftr-400	1665	17	(	(	PUNCT
ftr-400	1665	18	1983	1983	NUM
ftr-400	1665	19	)	)	PUNCT
ftr-400	1665	20	(	(	PUNCT
ftr-400	1665	21	a	a	DET
ftr-400	1665	22	state	state	NOUN
ftr-400	1665	23	may	may	AUX
ftr-400	1665	24	not	not	PART
ftr-400	1665	25	tax	tax	VERB
ftr-400	1665	26	income	income	NOUN
ftr-400	1665	27	earned	earn	VERB
ftr-400	1665	28	outside	outside	ADP
ftr-400	1665	29	its	its	PRON
ftr-400	1665	30	borders	border	NOUN
ftr-400	1665	31	when	when	SCONJ
ftr-400	1665	32	imposing	impose	VERB
ftr-400	1665	33	an	an	DET
ftr-400	1665	34	income	income	NOUN
ftr-400	1665	35	tax	tax	NOUN
ftr-400	1665	36	)	)	PUNCT
ftr-400	1665	37	.	.	PUNCT
ftr-400	1666	1	see	see	AUX
ftr-400	1666	2	also	also	ADV
ftr-400	1666	3	asarco	asarco	VERB
ftr-400	1666	4	v.	v.	ADP
ftr-400	1666	5	idaho	idaho	PROPN
ftr-400	1666	6	state	state	PROPN
ftr-400	1666	7	tax	tax	NOUN
ftr-400	1666	8	comm	comm	NOUN
ftr-400	1666	9	�	�	PROPN
ftr-400	1666	10	n	n	NUM
ftr-400	1666	11	,	,	PUNCT
ftr-400	1666	12	458	458	NUM
ftr-400	1666	13	u.s	u.s	PROPN
ftr-400	1666	14	.	.	PROPN
ftr-400	1666	15	307	307	NUM
ftr-400	1666	16	,	,	PUNCT
ftr-400	1666	17	315	315	NUM
ftr-400	1666	18	(	(	PUNCT
ftr-400	1666	19	1982	1982	NUM
ftr-400	1666	20	)	)	PUNCT
ftr-400	1666	21	(	(	PUNCT
ftr-400	1666	22	stating	state	VERB
ftr-400	1666	23	�	�	PROPN
ftr-400	1666	24	a	a	DET
ftr-400	1666	25	state	state	NOUN
ftr-400	1666	26	may	may	AUX
ftr-400	1666	27	not	not	PART
ftr-400	1666	28	tax	tax	NOUN
ftr-400	1666	29	value	value	NOUN
ftr-400	1666	30	earned	earn	VERB
ftr-400	1666	31	outside	outside	ADP
ftr-400	1666	32	its	its	PRON
ftr-400	1666	33	borders	border	NOUN
ftr-400	1666	34	.	.	PUNCT
ftr-400	1666	35	�	�	PROPN
ftr-400	1666	36	)	)	PUNCT
ftr-400	1666	37	;	;	PUNCT
ftr-400	1666	38	see	see	VERB
ftr-400	1666	39	also	also	ADV
ftr-400	1666	40	supra	supra	PROPN
ftr-400	1666	41	notes	note	VERB
ftr-400	1666	42	264	264	NUM
ftr-400	1666	43	-	-	SYM
ftr-400	1666	44	67	67	NUM
ftr-400	1666	45	and	and	CCONJ
ftr-400	1666	46	accompanying	accompany	VERB
ftr-400	1666	47	text	text	NOUN
ftr-400	1666	48	.	.	PUNCT
ftr-400	1667	1	409	409	NUM
ftr-400	1667	2	.	.	PUNCT
ftr-400	1668	1	see	see	VERB
ftr-400	1668	2	,	,	PUNCT
ftr-400	1668	3	e.g.	e.g.	ADV
ftr-400	1668	4	,	,	PUNCT
ftr-400	1668	5	case	case	NOUN
ftr-400	1668	6	c-330/91	c-330/91	PROPN
ftr-400	1668	7	,	,	PUNCT
ftr-400	1668	8	the	the	DET
ftr-400	1668	9	queen	queen	NOUN
ftr-400	1668	10	v.	v.	CCONJ
ftr-400	1668	11	inland	inland	PROPN
ftr-400	1668	12	revenue	revenue	NOUN
ftr-400	1668	13	comm	comm	NOUN
ftr-400	1668	14	�	�	PROPN
ftr-400	1668	15	rs	rs	PROPN
ftr-400	1668	16	,	,	PUNCT
ftr-400	1668	17	ex	ex	X
ftr-400	1668	18	parte	parte	PROPN
ftr-400	1668	19	commerzbank	commerzbank	PROPN
ftr-400	1668	20	ag	ag	PROPN
ftr-400	1668	21	,	,	PUNCT
ftr-400	1668	22	1993	1993	NUM
ftr-400	1668	23	e.c.r	e.c.r	ADJ
ftr-400	1668	24	.	.	PUNCT
ftr-400	1669	1	i-4017	i-4017	X
ftr-400	1669	2	(	(	PUNCT
ftr-400	1669	3	articles	article	NOUN
ftr-400	1669	4	52	52	NUM
ftr-400	1669	5	and	and	CCONJ
ftr-400	1669	6	58	58	NUM
ftr-400	1669	7	of	of	ADP
ftr-400	1669	8	the	the	DET
ftr-400	1669	9	treaty	treaty	NOUN
ftr-400	1669	10	prevent	prevent	VERB
ftr-400	1669	11	a	a	DET
ftr-400	1669	12	member	member	NOUN
ftr-400	1669	13	state	state	NOUN
ftr-400	1669	14	from	from	ADP
ftr-400	1669	15	granting	grant	VERB
ftr-400	1669	16	repayment	repayment	NOUN
ftr-400	1669	17	on	on	ADP
ftr-400	1669	18	overpaid	overpay	VERB
ftr-400	1669	19	tax	tax	NOUN
ftr-400	1669	20	to	to	ADP
ftr-400	1669	21	companies	company	NOUN
ftr-400	1669	22	that	that	PRON
ftr-400	1669	23	are	be	AUX
ftr-400	1669	24	resident	resident	ADJ
ftr-400	1669	25	for	for	ADP
ftr-400	1669	26	tax	tax	NOUN
ftr-400	1669	27	purposes	purpose	NOUN
ftr-400	1669	28	in	in	ADP
ftr-400	1669	29	that	that	DET
ftr-400	1669	30	state	state	NOUN
ftr-400	1669	31	while	while	SCONJ
ftr-400	1669	32	refusing	refuse	VERB
ftr-400	1669	33	the	the	DET
ftr-400	1669	34	supplement	supplement	NOUN
ftr-400	1669	35	to	to	ADP
ftr-400	1669	36	companies	company	NOUN
ftr-400	1669	37	resident	resident	ADJ
ftr-400	1669	38	for	for	ADP
ftr-400	1669	39	tax	tax	NOUN
ftr-400	1669	40	purposes	purpose	NOUN
ftr-400	1669	41	in	in	ADP
ftr-400	1669	42	another	another	DET
ftr-400	1669	43	member	member	NOUN
ftr-400	1669	44	state	state	NOUN
ftr-400	1669	45	)	)	PUNCT
ftr-400	1669	46	;	;	PUNCT
ftr-400	1669	47	imperial	imperial	ADJ
ftr-400	1669	48	chem	chem	NOUN
ftr-400	1669	49	.	.	PUNCT
ftr-400	1670	1	indus	indus	PROPN
ftr-400	1670	2	.	.	PUNCT
ftr-400	1671	1	plc	plc	PROPN
ftr-400	1671	2	(	(	PUNCT
ftr-400	1671	3	ici	ici	PROPN
ftr-400	1671	4	)	)	PUNCT
ftr-400	1671	5	v.	v.	PROPN
ftr-400	1671	6	colmer	colmer	NOUN
ftr-400	1671	7	(	(	PUNCT
ftr-400	1671	8	her	her	PRON
ftr-400	1671	9	majesty	majesty	PROPN
ftr-400	1671	10	�	�	PROPN
ftr-400	1671	11	s	s	PART
ftr-400	1671	12	inspector	inspector	NOUN
ftr-400	1671	13	of	of	ADP
ftr-400	1671	14	taxes	taxis	NOUN
ftr-400	1671	15	)	)	PUNCT
ftr-400	1671	16	,	,	PUNCT
ftr-400	1671	17	1998	1998	NUM
ftr-400	1671	18	e.c.r	e.c.r	ADJ
ftr-400	1671	19	.	.	PUNCT
ftr-400	1672	1	i-4695	i-4695	NOUN
ftr-400	1672	2	(	(	PUNCT
ftr-400	1672	3	article	article	NOUN
ftr-400	1672	4	52	52	NUM
ftr-400	1672	5	precludes	preclude	VERB
ftr-400	1672	6	making	make	VERB
ftr-400	1672	7	a	a	DET
ftr-400	1672	8	particular	particular	ADJ
ftr-400	1672	9	form	form	NOUN
ftr-400	1672	10	of	of	ADP
ftr-400	1672	11	tax	tax	NOUN
ftr-400	1672	12	relief	relief	NOUN
ftr-400	1672	13	in	in	ADP
ftr-400	1672	14	a	a	DET
ftr-400	1672	15	member	member	NOUN
ftr-400	1672	16	state	state	NOUN
ftr-400	1672	17	contingent	contingent	NOUN
ftr-400	1672	18	on	on	ADP
ftr-400	1672	19	a	a	DET
ftr-400	1672	20	holding	hold	VERB
ftr-400	1672	21	company	company	NOUN
ftr-400	1672	22	�	�	NOUN
ftr-400	1672	23	s	s	PART
ftr-400	1672	24	business	business	NOUN
ftr-400	1672	25	consisting	consist	VERB
ftr-400	1672	26	wholly	wholly	ADV
ftr-400	1672	27	or	or	CCONJ
ftr-400	1672	28	mainly	mainly	ADV
ftr-400	1672	29	in	in	ADP
ftr-400	1672	30	the	the	DET
ftr-400	1672	31	holding	holding	NOUN
ftr-400	1672	32	of	of	ADP
ftr-400	1672	33	shares	share	NOUN
ftr-400	1672	34	in	in	ADP
ftr-400	1672	35	subsidiaries	subsidiary	NOUN
ftr-400	1672	36	established	establish	VERB
ftr-400	1672	37	in	in	ADP
ftr-400	1672	38	that	that	DET
ftr-400	1672	39	member	member	NOUN
ftr-400	1672	40	state	state	NOUN
ftr-400	1672	41	)	)	PUNCT
ftr-400	1672	42	.	.	PUNCT
ftr-400	1673	1	410	410	NUM
ftr-400	1673	2	.	.	PUNCT
ftr-400	1674	1	see	see	VERB
ftr-400	1674	2	,	,	PUNCT
ftr-400	1674	3	e.g.	e.g.	ADV
ftr-400	1674	4	,	,	PUNCT
ftr-400	1674	5	am	be	AUX
ftr-400	1674	6	.	.	PUNCT
ftr-400	1675	1	trucking	trucking	NOUN
ftr-400	1675	2	ass	ass	PROPN
ftr-400	1675	3	�	�	PROPN
ftr-400	1675	4	ns	ns	PROPN
ftr-400	1675	5	,	,	PUNCT
ftr-400	1675	6	inc	inc	PROPN
ftr-400	1675	7	.	.	PROPN
ftr-400	1676	1	v.	v.	PROPN
ftr-400	1676	2	scheiner	scheiner	PROPN
ftr-400	1676	3	,	,	PUNCT
ftr-400	1676	4	483	483	NUM
ftr-400	1676	5	u.s	u.s	AUX
ftr-400	1676	6	.	.	PROPN
ftr-400	1676	7	266	266	NUM
ftr-400	1676	8	(	(	PUNCT
ftr-400	1676	9	1987	1987	NUM
ftr-400	1676	10	)	)	PUNCT
ftr-400	1676	11	(	(	PUNCT
ftr-400	1676	12	challenged	challenge	VERB
ftr-400	1676	13	taxes	taxis	NOUN
ftr-400	1676	14	do	do	AUX
ftr-400	1676	15	not	not	PART
ftr-400	1676	16	pass	pass	VERB
ftr-400	1676	17	the	the	DET
ftr-400	1676	18	�	�	PROPN
ftr-400	1676	19	internal	internal	ADJ
ftr-400	1676	20	consistency	consistency	NOUN
ftr-400	1676	21	�	�	PROPN
ftr-400	1676	22	test	test	NOUN
ftr-400	1676	23	under	under	ADP
ftr-400	1676	24	which	which	PRON
ftr-400	1676	25	a	a	DET
ftr-400	1676	26	state	state	NOUN
ftr-400	1676	27	tax	tax	NOUN
ftr-400	1676	28	must	must	AUX
ftr-400	1676	29	be	be	AUX
ftr-400	1676	30	of	of	ADP
ftr-400	1676	31	a	a	DET
ftr-400	1676	32	kind	kind	NOUN
ftr-400	1676	33	that	that	PRON
ftr-400	1676	34	,	,	PUNCT
ftr-400	1676	35	if	if	SCONJ
ftr-400	1676	36	applied	apply	VERB
ftr-400	1676	37	by	by	ADP
ftr-400	1676	38	every	every	DET
ftr-400	1676	39	jurisdiction	jurisdiction	NOUN
ftr-400	1676	40	,	,	PUNCT
ftr-400	1676	41	there	there	PRON
ftr-400	1676	42	would	would	AUX
ftr-400	1676	43	be	be	AUX
ftr-400	1676	44	no	no	DET
ftr-400	1676	45	impermissible	impermissible	ADJ
ftr-400	1676	46	interference	interference	NOUN
ftr-400	1676	47	with	with	ADP
ftr-400	1676	48	free	free	ADJ
ftr-400	1676	49	trade	trade	NOUN
ftr-400	1676	50	)	)	PUNCT
ftr-400	1676	51	;	;	PUNCT
ftr-400	1676	52	complete	complete	VERB
ftr-400	1676	53	auto	auto	NOUN
ftr-400	1676	54	transit	transit	PROPN
ftr-400	1676	55	,	,	PUNCT
ftr-400	1676	56	inc	inc	PROPN
ftr-400	1676	57	.	.	PROPN
ftr-400	1677	1	v.	v.	PROPN
ftr-400	1677	2	brady	brady	PROPN
ftr-400	1677	3	,	,	PUNCT
ftr-400	1678	1	430	430	NUM
ftr-400	1678	2	u.s	u.s	PROPN
ftr-400	1678	3	.	.	PROPN
ftr-400	1678	4	274	274	NUM
ftr-400	1678	5	(	(	PUNCT
ftr-400	1678	6	1977	1977	NUM
ftr-400	1678	7	)	)	PUNCT
ftr-400	1678	8	(	(	PUNCT
ftr-400	1678	9	holding	hold	VERB
ftr-400	1678	10	constitutional	constitutional	ADJ
ftr-400	1678	11	a	a	DET
ftr-400	1678	12	mississippi	mississippi	NOUN
ftr-400	1678	13	tax	tax	NOUN
ftr-400	1678	14	imposed	impose	VERB
ftr-400	1678	15	for	for	ADP
ftr-400	1678	16	the	the	DET
ftr-400	1678	17	privilege	privilege	NOUN
ftr-400	1678	18	of	of	ADP
ftr-400	1678	19	doing	do	VERB
ftr-400	1678	20	business	business	NOUN
ftr-400	1678	21	within	within	ADP
ftr-400	1678	22	the	the	DET
ftr-400	1678	23	state	state	NOUN
ftr-400	1678	24	because	because	SCONJ
ftr-400	1678	25	there	there	PRON
ftr-400	1678	26	were	be	VERB
ftr-400	1678	27	no	no	DET
ftr-400	1678	28	allegations	allegation	NOUN
ftr-400	1678	29	of	of	ADP
ftr-400	1678	30	insufficient	insufficient	ADJ
ftr-400	1678	31	nexus	nexus	NOUN
ftr-400	1678	32	,	,	PUNCT
ftr-400	1678	33	discrimination	discrimination	NOUN
ftr-400	1678	34	,	,	PUNCT
ftr-400	1678	35	commerce	commerce	NOUN
ftr-400	1678	36	clauses407	clauses407	PROPN
ftr-400	1678	37	and	and	CCONJ
ftr-400	1678	38	may	may	AUX
ftr-400	1678	39	tax	tax	VERB
ftr-400	1678	40	no	no	PRON
ftr-400	1678	41	more	more	ADJ
ftr-400	1678	42	than	than	ADP
ftr-400	1678	43	their	their	PRON
ftr-400	1678	44	fair	fair	ADJ
ftr-400	1678	45	share	share	NOUN
ftr-400	1678	46	of	of	ADP
ftr-400	1678	47	the	the	DET
ftr-400	1678	48	property	property	NOUN
ftr-400	1678	49	,	,	PUNCT
ftr-400	1678	50	income	income	NOUN
ftr-400	1678	51	,	,	PUNCT
ftr-400	1678	52	or	or	CCONJ
ftr-400	1678	53	receipts	receipt	NOUN
ftr-400	1678	54	of	of	ADP
ftr-400	1678	55	the	the	DET
ftr-400	1678	56	multistate	multistate	NOUN
ftr-400	1678	57	business.408	business.408	VERB
ftr-400	1678	58	thus	thus	ADV
ftr-400	1678	59	,	,	PUNCT
ftr-400	1678	60	while	while	SCONJ
ftr-400	1678	61	eu	eu	PROPN
ftr-400	1678	62	member	member	PROPN
ftr-400	1678	63	states	state	VERB
ftr-400	1678	64	�	�	PROPN
ftr-400	1678	65	corporate	corporate	ADJ
ftr-400	1678	66	income	income	NOUN
ftr-400	1678	67	tax	tax	NOUN
ftr-400	1678	68	laws	law	NOUN
ftr-400	1678	69	had	have	AUX
ftr-400	1678	70	routinely	routinely	ADV
ftr-400	1678	71	denied	deny	VERB
ftr-400	1678	72	nonresident	nonresident	ADJ
ftr-400	1678	73	corporation	corporation	NOUN
ftr-400	1678	74	�	�	PROPN
ftr-400	1678	75	s	s	PART
ftr-400	1678	76	branches	branch	NOUN
ftr-400	1678	77	various	various	ADJ
ftr-400	1678	78	tax	tax	NOUN
ftr-400	1678	79	benefits	benefit	NOUN
ftr-400	1678	80	that	that	PRON
ftr-400	1678	81	are	be	AUX
ftr-400	1678	82	available	available	ADJ
ftr-400	1678	83	to	to	ADP
ftr-400	1678	84	resident	resident	NOUN
ftr-400	1678	85	corporations,409	corporations,409	PROPN
ftr-400	1678	86	the	the	DET
ftr-400	1678	87	u.s	u.s	PROPN
ftr-400	1678	88	.	.	PROPN
ftr-400	1678	89	case	case	NOUN
ftr-400	1678	90	law	law	NOUN
ftr-400	1678	91	with	with	ADP
ftr-400	1678	92	respect	respect	NOUN
ftr-400	1678	93	to	to	ADP
ftr-400	1678	94	corporations	corporation	NOUN
ftr-400	1678	95	focuses	focus	VERB
ftr-400	1678	96	on	on	ADP
ftr-400	1678	97	issues	issue	NOUN
ftr-400	1678	98	of	of	ADP
ftr-400	1678	99	state	state	NOUN
ftr-400	1678	100	taxation	taxation	NOUN
ftr-400	1678	101	of	of	ADP
ftr-400	1678	102	interstate	interstate	ADJ
ftr-400	1678	103	business	business	NOUN
ftr-400	1678	104	.	.	PUNCT
ftr-400	1679	1	these	these	DET
ftr-400	1679	2	issues	issue	NOUN
ftr-400	1679	3	include	include	VERB
ftr-400	1679	4	the	the	DET
ftr-400	1679	5	risk	risk	NOUN
ftr-400	1679	6	of	of	ADP
ftr-400	1679	7	multiple	multiple	ADJ
ftr-400	1679	8	taxation	taxation	NOUN
ftr-400	1679	9	,	,	PUNCT
ftr-400	1679	10	unfair	unfair	ADJ
ftr-400	1679	11	apportionment	apportionment	NOUN
ftr-400	1679	12	,	,	PUNCT
ftr-400	1679	13	and	and	CCONJ
ftr-400	1679	14	the	the	DET
ftr-400	1679	15	absence	absence	NOUN
ftr-400	1679	16	of	of	ADP
ftr-400	1679	17	due	due	ADJ
ftr-400	1679	18	process	process	NOUN
ftr-400	1679	19	jurisdiction.410	jurisdiction.410	PROPN
ftr-400	1679	20	2005	2005	NUM
ftr-400	1679	21	]	]	PUNCT
ftr-400	1679	22	tax	tax	NOUN
ftr-400	1679	23	discrimination	discrimination	NOUN
ftr-400	1679	24	107	107	NUM
ftr-400	1679	25	unfair	unfair	ADJ
ftr-400	1679	26	apportionment	apportionment	NOUN
ftr-400	1679	27	,	,	PUNCT
ftr-400	1679	28	or	or	CCONJ
ftr-400	1679	29	no	no	DET
ftr-400	1679	30	relation	relation	NOUN
ftr-400	1679	31	to	to	ADP
ftr-400	1679	32	services	service	NOUN
ftr-400	1679	33	provided	provide	VERB
ftr-400	1679	34	)	)	PUNCT
ftr-400	1679	35	;	;	PUNCT
ftr-400	1680	1	okla	okla	NOUN
ftr-400	1680	2	.	.	PUNCT
ftr-400	1681	1	tax	tax	PROPN
ftr-400	1681	2	v.	v.	PROPN
ftr-400	1681	3	jefferson	jefferson	PROPN
ftr-400	1681	4	lines	line	NOUN
ftr-400	1681	5	,	,	PUNCT
ftr-400	1681	6	514	514	NUM
ftr-400	1681	7	u.s	u.s	PROPN
ftr-400	1681	8	.	.	PROPN
ftr-400	1681	9	175	175	NUM
ftr-400	1681	10	(	(	PUNCT
ftr-400	1681	11	1995	1995	NUM
ftr-400	1681	12	)	)	PUNCT
ftr-400	1681	13	(	(	PUNCT
ftr-400	1681	14	finding	find	VERB
ftr-400	1681	15	the	the	DET
ftr-400	1681	16	tax	tax	NOUN
ftr-400	1681	17	on	on	ADP
ftr-400	1681	18	the	the	DET
ftr-400	1681	19	full	full	ADJ
ftr-400	1681	20	cost	cost	NOUN
ftr-400	1681	21	of	of	ADP
ftr-400	1681	22	a	a	DET
ftr-400	1681	23	bus	bus	NOUN
ftr-400	1681	24	ticket	ticket	NOUN
ftr-400	1681	25	for	for	ADP
ftr-400	1681	26	interstate	interstate	ADJ
ftr-400	1681	27	travel	travel	NOUN
ftr-400	1681	28	was	be	AUX
ftr-400	1681	29	�	�	PROPN
ftr-400	1681	30	fairly	fairly	ADV
ftr-400	1681	31	apportioned	apportion	VERB
ftr-400	1681	32	�	�	PROPN
ftr-400	1681	33	because	because	SCONJ
ftr-400	1681	34	it	it	PRON
ftr-400	1681	35	reached	reach	VERB
ftr-400	1681	36	only	only	ADJ
ftr-400	1681	37	activity	activity	NOUN
ftr-400	1681	38	within	within	ADP
ftr-400	1681	39	the	the	DET
ftr-400	1681	40	taxing	tax	VERB
ftr-400	1681	41	state	state	NOUN
ftr-400	1681	42	,	,	PUNCT
ftr-400	1681	43	that	that	ADV
ftr-400	1681	44	is	is	ADV
ftr-400	1681	45	,	,	PUNCT
ftr-400	1681	46	the	the	DET
ftr-400	1681	47	sale	sale	NOUN
ftr-400	1681	48	of	of	ADP
ftr-400	1681	49	the	the	DET
ftr-400	1681	50	service	service	NOUN
ftr-400	1681	51	)	)	PUNCT
ftr-400	1681	52	;	;	PUNCT
ftr-400	1681	53	nw	nw	PROPN
ftr-400	1681	54	.	.	PROPN
ftr-400	1681	55	states	states	PROPN
ftr-400	1681	56	portland	portland	PROPN
ftr-400	1681	57	cement	cement	PROPN
ftr-400	1681	58	co.	co.	PROPN
ftr-400	1681	59	v.	v.	ADP
ftr-400	1681	60	minnesota	minnesota	PROPN
ftr-400	1681	61	,	,	PUNCT
ftr-400	1681	62	358	358	NUM
ftr-400	1681	63	u.s	u.s	PROPN
ftr-400	1681	64	.	.	PROPN
ftr-400	1681	65	450	450	NUM
ftr-400	1681	66	(	(	PUNCT
ftr-400	1681	67	1959	1959	NUM
ftr-400	1681	68	)	)	PUNCT
ftr-400	1681	69	(	(	PUNCT
ftr-400	1681	70	the	the	DET
ftr-400	1681	71	state	state	PROPN
ftr-400	1681	72	�	�	PROPN
ftr-400	1681	73	s	s	PART
ftr-400	1681	74	taxation	taxation	NOUN
ftr-400	1681	75	of	of	ADP
ftr-400	1681	76	a	a	DET
ftr-400	1681	77	foreign	foreign	ADJ
ftr-400	1681	78	business	business	NOUN
ftr-400	1681	79	�	�	PROPN
ftr-400	1681	80	s	s	PART
ftr-400	1681	81	income	income	NOUN
ftr-400	1681	82	within	within	ADP
ftr-400	1681	83	the	the	DET
ftr-400	1681	84	state	state	NOUN
ftr-400	1681	85	was	be	AUX
ftr-400	1681	86	not	not	PART
ftr-400	1681	87	unconstitutional	unconstitutional	ADJ
ftr-400	1681	88	,	,	PUNCT
ftr-400	1681	89	provided	provide	VERB
ftr-400	1681	90	that	that	SCONJ
ftr-400	1681	91	the	the	DET
ftr-400	1681	92	tax	tax	NOUN
ftr-400	1681	93	was	be	AUX
ftr-400	1681	94	properly	properly	ADV
ftr-400	1681	95	apportioned	apportion	VERB
ftr-400	1681	96	to	to	ADP
ftr-400	1681	97	local	local	ADJ
ftr-400	1681	98	activities	activity	NOUN
ftr-400	1681	99	within	within	ADP
ftr-400	1681	100	the	the	DET
ftr-400	1681	101	states	state	NOUN
ftr-400	1681	102	and	and	CCONJ
ftr-400	1681	103	was	be	AUX
ftr-400	1681	104	not	not	PART
ftr-400	1681	105	discriminatory	discriminatory	ADJ
ftr-400	1681	106	)	)	PUNCT
ftr-400	1681	107	.	.	PUNCT
ftr-400	1682	1	411	411	NUM
ftr-400	1682	2	.	.	PUNCT
ftr-400	1683	1	charles	charles	PROPN
ftr-400	1683	2	e.	e.	PROPN
ftr-400	1683	3	mclure	mclure	PROPN
ftr-400	1683	4	,	,	PUNCT
ftr-400	1683	5	jr	jr	PROPN
ftr-400	1683	6	.	.	PROPN
ftr-400	1683	7	,	,	PUNCT
ftr-400	1683	8	corporate	corporate	ADJ
ftr-400	1683	9	tax	tax	NOUN
ftr-400	1683	10	harmonization	harmonization	NOUN
ftr-400	1683	11	for	for	ADP
ftr-400	1683	12	the	the	DET
ftr-400	1683	13	single	single	ADJ
ftr-400	1683	14	market	market	NOUN
ftr-400	1683	15	:	:	PUNCT
ftr-400	1683	16	what	what	PRON
ftr-400	1683	17	the	the	DET
ftr-400	1683	18	european	european	PROPN
ftr-400	1683	19	union	union	PROPN
ftr-400	1683	20	is	be	AUX
ftr-400	1683	21	thinking	think	VERB
ftr-400	1683	22	,	,	PUNCT
ftr-400	1683	23	39	39	NUM
ftr-400	1683	24	bus	bus	NOUN
ftr-400	1683	25	.	.	PUNCT
ftr-400	1684	1	econ	econ	PROPN
ftr-400	1684	2	.	.	PUNCT
ftr-400	1685	1	28	28	NUM
ftr-400	1685	2	,	,	PUNCT
ftr-400	1685	3	29	29	NUM
ftr-400	1685	4	(	(	PUNCT
ftr-400	1685	5	2004	2004	NUM
ftr-400	1685	6	)	)	PUNCT
ftr-400	1685	7	.	.	PUNCT
ftr-400	1686	1	many	many	ADJ
ftr-400	1686	2	states	state	NOUN
ftr-400	1686	3	now	now	ADV
ftr-400	1686	4	use	use	VERB
ftr-400	1686	5	combined	combined	ADJ
ftr-400	1686	6	reporting	reporting	NOUN
ftr-400	1686	7	methods	method	NOUN
ftr-400	1686	8	.	.	PUNCT
ftr-400	1687	1	hellerstein	hellerstein	PROPN
ftr-400	1687	2	&	&	CCONJ
ftr-400	1687	3	hellerstein	hellerstein	PROPN
ftr-400	1687	4	,	,	PUNCT
ftr-400	1687	5	supra	supra	PROPN
ftr-400	1687	6	note	note	NOUN
ftr-400	1687	7	171	171	NUM
ftr-400	1687	8	,	,	PUNCT
ftr-400	1687	9	at	at	ADP
ftr-400	1687	10	519	519	NUM
ftr-400	1687	11	.	.	PUNCT
ftr-400	1688	1	however	however	ADV
ftr-400	1688	2	,	,	PUNCT
ftr-400	1688	3	19	19	NUM
ftr-400	1688	4	states	state	NOUN
ftr-400	1688	5	still	still	ADV
ftr-400	1688	6	do	do	AUX
ftr-400	1688	7	not	not	PART
ftr-400	1688	8	have	have	VERB
ftr-400	1688	9	combined	combine	VERB
ftr-400	1688	10	reporting	reporting	NOUN
ftr-400	1688	11	requirements	requirement	NOUN
ftr-400	1688	12	.	.	PUNCT
ftr-400	1689	1	i	i	PRON
ftr-400	1689	2	d.	d.	PROPN
ftr-400	1689	3	at	at	ADP
ftr-400	1689	4	583	583	NUM
ftr-400	1689	5	tbl	tbl	NOUN
ftr-400	1689	6	.	.	PUNCT
ftr-400	1690	1	3	3	NUM
ftr-400	1690	2	.	.	X
ftr-400	1690	3	412	412	NUM
ftr-400	1690	4	.	.	PUNCT
ftr-400	1690	5	mclure	mclure	NOUN
ftr-400	1690	6	,	,	PUNCT
ftr-400	1690	7	supra	supra	PROPN
ftr-400	1690	8	note	note	NOUN
ftr-400	1690	9	411	411	NUM
ftr-400	1690	10	,	,	PUNCT
ftr-400	1690	11	at	at	ADP
ftr-400	1690	12	29	29	NUM
ftr-400	1690	13	.	.	PUNCT
ftr-400	1691	1	413	413	NUM
ftr-400	1691	2	.	.	PUNCT
ftr-400	1691	3	commission	commission	NOUN
ftr-400	1691	4	of	of	ADP
ftr-400	1691	5	the	the	DET
ftr-400	1691	6	european	european	PROPN
ftr-400	1691	7	communities	communities	PROPN
ftr-400	1691	8	,	,	PUNCT
ftr-400	1691	9	company	company	NOUN
ftr-400	1691	10	taxation	taxation	NOUN
ftr-400	1691	11	in	in	ADP
ftr-400	1691	12	the	the	DET
ftr-400	1691	13	internal	internal	ADJ
ftr-400	1691	14	market	market	NOUN
ftr-400	1691	15	,	,	PUNCT
ftr-400	1691	16	commission	commission	NOUN
ftr-400	1691	17	staff	staff	NOUN
ftr-400	1691	18	working	working	NOUN
ftr-400	1691	19	paper	paper	NOUN
ftr-400	1691	20	(	(	PUNCT
ftr-400	1691	21	luxembourg	luxembourg	PROPN
ftr-400	1691	22	:	:	PUNCT
ftr-400	1691	23	office	office	NOUN
ftr-400	1691	24	for	for	ADP
ftr-400	1691	25	official	official	ADJ
ftr-400	1691	26	publications	publication	NOUN
ftr-400	1691	27	of	of	ADP
ftr-400	1691	28	the	the	DET
ftr-400	1691	29	european	european	ADJ
ftr-400	1691	30	communities	community	NOUN
ftr-400	1691	31	,	,	PUNCT
ftr-400	1691	32	2002	2002	NUM
ftr-400	1691	33	)	)	PUNCT
ftr-400	1691	34	.	.	PUNCT
ftr-400	1692	1	414	414	NUM
ftr-400	1692	2	.	.	PUNCT
ftr-400	1693	1	i	i	PRON
ftr-400	1693	2	d.	d.	VERB
ftr-400	1693	3	at	at	ADP
ftr-400	1693	4	458	458	NUM
ftr-400	1693	5	-	-	SYM
ftr-400	1693	6	60	60	NUM
ftr-400	1693	7	.	.	PUNCT
ftr-400	1694	1	415	415	NUM
ftr-400	1694	2	.	.	PUNCT
ftr-400	1695	1	walter	walter	PROPN
ftr-400	1695	2	hellerstein	hellerstein	PROPN
ftr-400	1695	3	&	&	CCONJ
ftr-400	1695	4	charles	charles	PROPN
ftr-400	1695	5	e.	e.	PROPN
ftr-400	1695	6	mclure	mclure	PROPN
ftr-400	1695	7	,	,	PUNCT
ftr-400	1695	8	jr	jr	PROPN
ftr-400	1695	9	.	.	PROPN
ftr-400	1695	10	,	,	PUNCT
ftr-400	1695	11	the	the	DET
ftr-400	1695	12	european	european	PROPN
ftr-400	1695	13	commission	commission	PROPN
ftr-400	1695	14	�	�	PROPN
ftr-400	1695	15	s	s	PART
ftr-400	1695	16	report	report	NOUN
ftr-400	1695	17	on	on	ADP
ftr-400	1695	18	company	company	NOUN
ftr-400	1695	19	income	income	NOUN
ftr-400	1695	20	taxation	taxation	NOUN
ftr-400	1695	21	:	:	PUNCT
ftr-400	1695	22	what	what	PRON
ftr-400	1695	23	the	the	DET
ftr-400	1695	24	eu	eu	PROPN
ftr-400	1695	25	can	can	AUX
ftr-400	1695	26	learn	learn	VERB
ftr-400	1695	27	from	from	ADP
ftr-400	1695	28	the	the	DET
ftr-400	1695	29	experience	experience	NOUN
ftr-400	1695	30	of	of	ADP
ftr-400	1695	31	the	the	DET
ftr-400	1695	32	us	us	PROPN
ftr-400	1695	33	states	state	NOUN
ftr-400	1695	34	,	,	PUNCT
ftr-400	1695	35	11	11	NUM
ftr-400	1695	36	int	int	NOUN
ftr-400	1695	37	�	�	PROPN
ftr-400	1695	38	l	l	NOUN
ftr-400	1695	39	tax	tax	NOUN
ftr-400	1695	40	&	&	CCONJ
ftr-400	1695	41	pub	pub	NOUN
ftr-400	1695	42	.	.	PUNCT
ftr-400	1696	1	fin	fin	NOUN
ftr-400	1696	2	.	.	PUNCT
ftr-400	1697	1	199	199	NUM
ftr-400	1697	2	,	,	PUNCT
ftr-400	1697	3	200	200	NUM
ftr-400	1697	4	(	(	PUNCT
ftr-400	1697	5	2004	2004	NUM
ftr-400	1697	6	)	)	PUNCT
ftr-400	1697	7	.	.	PUNCT
ftr-400	1698	1	416	416	X
ftr-400	1698	2	.	.	PUNCT
ftr-400	1698	3	edward	edward	PROPN
ftr-400	1698	4	a.	a.	PROPN
ftr-400	1698	5	zelinsky	zelinsky	PROPN
ftr-400	1698	6	,	,	PUNCT
ftr-400	1698	7	restoring	restore	VERB
ftr-400	1698	8	politics	politic	NOUN
ftr-400	1698	9	to	to	ADP
ftr-400	1698	10	the	the	DET
ftr-400	1698	11	commerce	commerce	NOUN
ftr-400	1698	12	clause	clause	NOUN
ftr-400	1698	13	:	:	PUNCT
ftr-400	1698	14	the	the	DET
ftr-400	1698	15	case	case	NOUN
ftr-400	1698	16	for	for	ADP
ftr-400	1698	17	abandoning	abandon	VERB
ftr-400	1698	18	the	the	DET
ftr-400	1698	19	dormant	dormant	PROPN
ftr-400	1698	20	commerce	commerce	PROPN
ftr-400	1698	21	clause	clause	NOUN
ftr-400	1698	22	prohibition	prohibition	NOUN
ftr-400	1698	23	on	on	ADP
ftr-400	1698	24	discriminatory	discriminatory	ADJ
ftr-400	1698	25	taxation	taxation	NOUN
ftr-400	1698	26	,	,	PUNCT
ftr-400	1698	27	29	29	NUM
ftr-400	1698	28	ohio	ohio	PROPN
ftr-400	1698	29	n.u.l	n.u.l	PROPN
ftr-400	1698	30	.	.	PROPN
ftr-400	1698	31	rev	rev	PROPN
ftr-400	1698	32	.	.	PROPN
ftr-400	1698	33	29	29	NUM
ftr-400	1698	34	,	,	PUNCT
ftr-400	1698	35	29	29	NUM
ftr-400	1698	36	(	(	PUNCT
ftr-400	1698	37	2002	2002	NUM
ftr-400	1698	38	)	)	PUNCT
ftr-400	1698	39	.	.	PUNCT
ftr-400	1699	1	under	under	ADP
ftr-400	1699	2	his	his	PRON
ftr-400	1699	3	proposal	proposal	NOUN
ftr-400	1699	4	,	,	PUNCT
ftr-400	1699	5	dormant	dormant	ADJ
ftr-400	1699	6	commerce	commerce	NOUN
ftr-400	1699	7	2	2	NUM
ftr-400	1699	8	.	.	PUNCT
ftr-400	1700	1	the	the	DET
ftr-400	1700	2	eu	eu	PROPN
ftr-400	1700	3	approach	approach	NOUN
ftr-400	1700	4	unlike	unlike	ADP
ftr-400	1700	5	many	many	ADJ
ftr-400	1700	6	of	of	ADP
ftr-400	1700	7	the	the	DET
ftr-400	1700	8	american	american	ADJ
ftr-400	1700	9	states	state	NOUN
ftr-400	1700	10	,	,	PUNCT
ftr-400	1700	11	the	the	DET
ftr-400	1700	12	member	member	NOUN
ftr-400	1700	13	states	state	NOUN
ftr-400	1700	14	of	of	ADP
ftr-400	1700	15	the	the	DET
ftr-400	1700	16	eu	eu	PROPN
ftr-400	1700	17	use	use	VERB
ftr-400	1700	18	separate	separate	ADJ
ftr-400	1700	19	accounting	accounting	NOUN
ftr-400	1700	20	to	to	PART
ftr-400	1700	21	compute	compute	VERB
ftr-400	1700	22	the	the	DET
ftr-400	1700	23	income	income	NOUN
ftr-400	1700	24	of	of	ADP
ftr-400	1700	25	each	each	DET
ftr-400	1700	26	member	member	NOUN
ftr-400	1700	27	of	of	ADP
ftr-400	1700	28	a	a	DET
ftr-400	1700	29	corporate	corporate	ADJ
ftr-400	1700	30	group	group	NOUN
ftr-400	1700	31	and	and	CCONJ
ftr-400	1700	32	arms	arm	NOUN
ftr-400	1700	33	length	length	NOUN
ftr-400	1700	34	prices	price	NOUN
ftr-400	1700	35	to	to	PART
ftr-400	1700	36	value	value	VERB
ftr-400	1700	37	the	the	DET
ftr-400	1700	38	transactions	transaction	NOUN
ftr-400	1700	39	between	between	ADP
ftr-400	1700	40	the	the	DET
ftr-400	1700	41	members	member	NOUN
ftr-400	1700	42	of	of	ADP
ftr-400	1700	43	the	the	DET
ftr-400	1700	44	group.411	group.411	PROPN
ftr-400	1700	45	source	source	NOUN
ftr-400	1700	46	rules	rule	NOUN
ftr-400	1700	47	are	be	AUX
ftr-400	1700	48	then	then	ADV
ftr-400	1700	49	used	use	VERB
ftr-400	1700	50	to	to	PART
ftr-400	1700	51	attribute	attribute	VERB
ftr-400	1700	52	the	the	DET
ftr-400	1700	53	income	income	NOUN
ftr-400	1700	54	to	to	ADP
ftr-400	1700	55	the	the	DET
ftr-400	1700	56	�	�	PROPN
ftr-400	1700	57	appropriate	appropriate	ADJ
ftr-400	1700	58	�	�	PROPN
ftr-400	1700	59	member	member	NOUN
ftr-400	1700	60	state.412	state.412	ADP
ftr-400	1700	61	the	the	DET
ftr-400	1700	62	commission	commission	NOUN
ftr-400	1700	63	is	be	AUX
ftr-400	1700	64	exploring	explore	VERB
ftr-400	1700	65	the	the	DET
ftr-400	1700	66	use	use	NOUN
ftr-400	1700	67	of	of	ADP
ftr-400	1700	68	a	a	DET
ftr-400	1700	69	consolidated	consolidated	ADJ
ftr-400	1700	70	base	base	NOUN
ftr-400	1700	71	with	with	ADP
ftr-400	1700	72	formulary	formulary	ADJ
ftr-400	1700	73	apportionment	apportionment	NOUN
ftr-400	1700	74	for	for	ADP
ftr-400	1700	75	european	european	ADJ
ftr-400	1700	76	multinationals	multinational	NOUN
ftr-400	1700	77	in	in	ADP
ftr-400	1700	78	lieu	lieu	NOUN
ftr-400	1700	79	of	of	ADP
ftr-400	1700	80	the	the	DET
ftr-400	1700	81	current	current	ADJ
ftr-400	1700	82	system	system	NOUN
ftr-400	1700	83	of	of	ADP
ftr-400	1700	84	separate	separate	ADJ
ftr-400	1700	85	accounting	accounting	NOUN
ftr-400	1700	86	and	and	CCONJ
ftr-400	1700	87	the	the	DET
ftr-400	1700	88	arm	arm	NOUN
ftr-400	1700	89	�	�	PROPN
ftr-400	1700	90	s	s	PART
ftr-400	1700	91	length	length	NOUN
ftr-400	1700	92	standard.413	standard.413	PROPN
ftr-400	1700	93	this	this	DET
ftr-400	1700	94	change	change	NOUN
ftr-400	1700	95	is	be	AUX
ftr-400	1700	96	receiving	receive	VERB
ftr-400	1700	97	serious	serious	ADJ
ftr-400	1700	98	consideration	consideration	NOUN
ftr-400	1700	99	because	because	SCONJ
ftr-400	1700	100	of	of	ADP
ftr-400	1700	101	the	the	DET
ftr-400	1700	102	complexity	complexity	NOUN
ftr-400	1700	103	of	of	ADP
ftr-400	1700	104	applying	apply	VERB
ftr-400	1700	105	25	25	NUM
ftr-400	1700	106	member	member	NOUN
ftr-400	1700	107	states	state	NOUN
ftr-400	1700	108	�	�	PROPN
ftr-400	1700	109	national	national	ADJ
ftr-400	1700	110	tax	tax	NOUN
ftr-400	1700	111	systems	system	NOUN
ftr-400	1700	112	if	if	SCONJ
ftr-400	1700	113	the	the	DET
ftr-400	1700	114	company	company	NOUN
ftr-400	1700	115	operates	operate	VERB
ftr-400	1700	116	within	within	ADP
ftr-400	1700	117	the	the	DET
ftr-400	1700	118	entire	entire	ADJ
ftr-400	1700	119	european	european	ADJ
ftr-400	1700	120	union.414	union.414	NOUN
ftr-400	1700	121	as	as	SCONJ
ftr-400	1700	122	pointed	point	VERB
ftr-400	1700	123	out	out	ADP
ftr-400	1700	124	by	by	ADP
ftr-400	1700	125	professors	professor	NOUN
ftr-400	1700	126	hellerstein	hellerstein	NOUN
ftr-400	1700	127	and	and	CCONJ
ftr-400	1700	128	mclure	mclure	NOUN
ftr-400	1700	129	,	,	PUNCT
ftr-400	1700	130	depending	depend	VERB
ftr-400	1700	131	on	on	ADP
ftr-400	1700	132	how	how	SCONJ
ftr-400	1700	133	the	the	DET
ftr-400	1700	134	eu	eu	PROPN
ftr-400	1700	135	designs	design	VERB
ftr-400	1700	136	their	their	PRON
ftr-400	1700	137	system	system	NOUN
ftr-400	1700	138	,	,	PUNCT
ftr-400	1700	139	such	such	DET
ftr-400	1700	140	a	a	DET
ftr-400	1700	141	change	change	NOUN
ftr-400	1700	142	would	would	AUX
ftr-400	1700	143	raise	raise	VERB
ftr-400	1700	144	many	many	ADJ
ftr-400	1700	145	of	of	ADP
ftr-400	1700	146	the	the	DET
ftr-400	1700	147	issues	issue	NOUN
ftr-400	1700	148	currently	currently	ADV
ftr-400	1700	149	litigated	litigate	VERB
ftr-400	1700	150	in	in	ADP
ftr-400	1700	151	the	the	DET
ftr-400	1700	152	united	united	ADJ
ftr-400	1700	153	states.415	states.415	PROPN
ftr-400	1700	154	in	in	ADP
ftr-400	1700	155	the	the	DET
ftr-400	1700	156	state	state	NOUN
ftr-400	1700	157	corporate	corporate	ADJ
ftr-400	1700	158	tax	tax	NOUN
ftr-400	1700	159	area	area	NOUN
ftr-400	1700	160	in	in	ADP
ftr-400	1700	161	the	the	DET
ftr-400	1700	162	united	united	PROPN
ftr-400	1700	163	states	states	PROPN
ftr-400	1700	164	,	,	PUNCT
ftr-400	1700	165	professor	professor	NOUN
ftr-400	1700	166	zelinsky	zelinsky	NOUN
ftr-400	1700	167	has	have	AUX
ftr-400	1700	168	concluded	conclude	VERB
ftr-400	1700	169	�	�	PROPN
ftr-400	1700	170	that	that	SCONJ
ftr-400	1700	171	the	the	DET
ftr-400	1700	172	time	time	NOUN
ftr-400	1700	173	has	have	AUX
ftr-400	1700	174	come	come	VERB
ftr-400	1700	175	to	to	PART
ftr-400	1700	176	scrap	scrap	VERB
ftr-400	1700	177	the	the	DET
ftr-400	1700	178	dormant	dormant	PROPN
ftr-400	1700	179	commerce	commerce	PROPN
ftr-400	1700	180	clause	clause	NOUN
ftr-400	1700	181	prohibition	prohibition	NOUN
ftr-400	1700	182	on	on	ADP
ftr-400	1700	183	discriminatory	discriminatory	ADJ
ftr-400	1700	184	taxation	taxation	NOUN
ftr-400	1700	185	.	.	PUNCT
ftr-400	1701	1	since	since	SCONJ
ftr-400	1701	2	the	the	DET
ftr-400	1701	3	judicially	judicially	ADV
ftr-400	1701	4	-	-	PUNCT
ftr-400	1701	5	created	create	VERB
ftr-400	1701	6	prohibition	prohibition	NOUN
ftr-400	1701	7	has	have	AUX
ftr-400	1701	8	served	serve	VERB
ftr-400	1701	9	its	its	PRON
ftr-400	1701	10	historic	historic	ADJ
ftr-400	1701	11	purpose	purpose	NOUN
ftr-400	1701	12	,	,	PUNCT
ftr-400	1701	13	to	to	PART
ftr-400	1701	14	create	create	VERB
ftr-400	1701	15	a	a	DET
ftr-400	1701	16	single	single	ADJ
ftr-400	1701	17	common	common	ADJ
ftr-400	1701	18	market	market	NOUN
ftr-400	1701	19	of	of	ADP
ftr-400	1701	20	the	the	DET
ftr-400	1701	21	united	united	PROPN
ftr-400	1701	22	states	states	PROPN
ftr-400	1701	23	,	,	PUNCT
ftr-400	1701	24	it	it	PRON
ftr-400	1701	25	can	can	AUX
ftr-400	1701	26	now	now	ADV
ftr-400	1701	27	safely	safely	ADV
ftr-400	1701	28	be	be	AUX
ftr-400	1701	29	laid	lay	VERB
ftr-400	1701	30	to	to	ADP
ftr-400	1701	31	rest.	rest.	NOUN
ftr-400	1701	32	�	�	NOUN
ftr-400	1701	33	416	416	NUM
ftr-400	1701	34	zelinsky	zelinsky	ADJ
ftr-400	1701	35	reaches	reach	VERB
ftr-400	1701	36	this	this	DET
ftr-400	1701	37	conclusion	conclusion	NOUN
ftr-400	1701	38	because	because	SCONJ
ftr-400	1701	39	judges	judge	NOUN
ftr-400	1701	40	and	and	CCONJ
ftr-400	1701	41	scholars	scholar	NOUN
ftr-400	1701	42	have	have	VERB
ftr-400	1701	43	108	108	NUM
ftr-400	1701	44	florida	florida	PROPN
ftr-400	1701	45	tax	tax	NOUN
ftr-400	1701	46	review	review	NOUN
ftr-400	1701	47	[	[	X
ftr-400	1701	48	vol.7:2	vol.7:2	NOUN
ftr-400	1701	49	clause	clause	NOUN
ftr-400	1701	50	restraints	restraint	NOUN
ftr-400	1701	51	on	on	ADP
ftr-400	1701	52	state	state	NOUN
ftr-400	1701	53	taxation	taxation	NOUN
ftr-400	1701	54	such	such	ADJ
ftr-400	1701	55	as	as	ADP
ftr-400	1701	56	the	the	DET
ftr-400	1701	57	requirement	requirement	NOUN
ftr-400	1701	58	�	�	PROPN
ftr-400	1701	59	that	that	SCONJ
ftr-400	1701	60	taxes	taxis	NOUN
ftr-400	1701	61	be	be	AUX
ftr-400	1701	62	fairly	fairly	ADV
ftr-400	1701	63	apportioned	apportion	VERB
ftr-400	1701	64	among	among	ADP
ftr-400	1701	65	the	the	DET
ftr-400	1701	66	states	state	NOUN
ftr-400	1701	67	,	,	PUNCT
ftr-400	1701	68	that	that	SCONJ
ftr-400	1701	69	such	such	ADJ
ftr-400	1701	70	taxes	taxis	NOUN
ftr-400	1701	71	be	be	AUX
ftr-400	1701	72	levied	levy	VERB
ftr-400	1701	73	only	only	ADV
ftr-400	1701	74	by	by	ADP
ftr-400	1701	75	states	state	NOUN
ftr-400	1701	76	with	with	ADP
ftr-400	1701	77	a	a	DET
ftr-400	1701	78	nexus	nexus	NOUN
ftr-400	1701	79	to	to	ADP
ftr-400	1701	80	the	the	DET
ftr-400	1701	81	taxed	tax	VERB
ftr-400	1701	82	activity	activity	NOUN
ftr-400	1701	83	,	,	PUNCT
ftr-400	1701	84	and	and	CCONJ
ftr-400	1701	85	that	that	SCONJ
ftr-400	1701	86	such	such	ADJ
ftr-400	1701	87	taxes	taxis	NOUN
ftr-400	1701	88	be	be	AUX
ftr-400	1701	89	reasonably	reasonably	ADV
ftr-400	1701	90	related	related	ADJ
ftr-400	1701	91	to	to	ADP
ftr-400	1701	92	the	the	DET
ftr-400	1701	93	services	service	NOUN
ftr-400	1701	94	the	the	DET
ftr-400	1701	95	taxpayer	taxpayer	NOUN
ftr-400	1701	96	receives	receive	VERB
ftr-400	1701	97	from	from	ADP
ftr-400	1701	98	the	the	DET
ftr-400	1701	99	taxing	tax	VERB
ftr-400	1701	100	state	state	NOUN
ftr-400	1701	101	�	�	PROPN
ftr-400	1701	102	would	would	AUX
ftr-400	1701	103	continue	continue	VERB
ftr-400	1701	104	.	.	PUNCT
ftr-400	1702	1	i	i	PRON
ftr-400	1702	2	d.	d.	PROPN
ftr-400	1702	3	417	417	NUM
ftr-400	1702	4	.	.	PUNCT
ftr-400	1703	1	i	i	PRON
ftr-400	1703	2	d.	d.	PROPN
ftr-400	1703	3	at	at	ADP
ftr-400	1703	4	30	30	NUM
ftr-400	1703	5	.	.	PUNCT
ftr-400	1704	1	418	418	NUM
ftr-400	1704	2	.	.	PUNCT
ftr-400	1705	1	i	i	PRON
ftr-400	1705	2	d.	d.	PROPN
ftr-400	1705	3	at	at	ADP
ftr-400	1705	4	30	30	NUM
ftr-400	1705	5	-	-	SYM
ftr-400	1705	6	31	31	NUM
ftr-400	1705	7	.	.	PUNCT
ftr-400	1706	1	419	419	NUM
ftr-400	1706	2	.	.	PUNCT
ftr-400	1707	1	i	i	PRON
ftr-400	1707	2	d.	d.	PROPN
ftr-400	1707	3	at	at	ADP
ftr-400	1707	4	30	30	NUM
ftr-400	1707	5	.	.	PUNCT
ftr-400	1708	1	420	420	NUM
ftr-400	1708	2	.	.	PUNCT
ftr-400	1709	1	i	i	PRON
ftr-400	1709	2	d.	d.	PROPN
ftr-400	1709	3	at	at	ADP
ftr-400	1709	4	31	31	NUM
ftr-400	1709	5	.	.	PUNCT
ftr-400	1710	1	421	421	NUM
ftr-400	1710	2	.	.	PUNCT
ftr-400	1711	1	deloitte	deloitte	PROPN
ftr-400	1711	2	eu	eu	PROPN
ftr-400	1711	3	study	study	PROPN
ftr-400	1711	4	,	,	PUNCT
ftr-400	1711	5	supra	supra	PROPN
ftr-400	1711	6	note	note	NOUN
ftr-400	1711	7	300	300	NUM
ftr-400	1711	8	,	,	PUNCT
ftr-400	1711	9	at	at	ADP
ftr-400	1711	10	23	23	NUM
ftr-400	1711	11	.	.	PUNCT
ftr-400	1712	1	see	see	VERB
ftr-400	1712	2	also	also	ADV
ftr-400	1712	3	walter	walter	PROPN
ftr-400	1712	4	hellerstein	hellerstein	PROPN
ftr-400	1712	5	,	,	PUNCT
ftr-400	1712	6	state	state	NOUN
ftr-400	1712	7	aid	aid	NOUN
ftr-400	1712	8	control	control	NOUN
ftr-400	1712	9	in	in	ADP
ftr-400	1712	10	the	the	DET
ftr-400	1712	11	american	american	ADJ
ftr-400	1712	12	federal	federal	ADJ
ftr-400	1712	13	system	system	NOUN
ftr-400	1712	14	,	,	PUNCT
ftr-400	1712	15	european	european	ADJ
ftr-400	1712	16	competition	competition	NOUN
ftr-400	1712	17	law	law	NOUN
ftr-400	1712	18	annual	annual	ADJ
ftr-400	1712	19	1999	1999	NUM
ftr-400	1712	20	:	:	PUNCT
ftr-400	1712	21	selected	select	VERB
ftr-400	1712	22	issues	issue	NOUN
ftr-400	1712	23	in	in	ADP
ftr-400	1712	24	the	the	DET
ftr-400	1712	25	field	field	NOUN
ftr-400	1712	26	of	of	ADP
ftr-400	1712	27	state	state	NOUN
ftr-400	1712	28	aids	aid	NOUN
ftr-400	1712	29	577	577	NUM
ftr-400	1712	30	(	(	PUNCT
ftr-400	1712	31	c.	c.	PROPN
ftr-400	1712	32	ehlermann	ehlermann	PROPN
ftr-400	1712	33	&	&	CCONJ
ftr-400	1712	34	m.	m.	PROPN
ftr-400	1712	35	everson	everson	PROPN
ftr-400	1712	36	eds	eds	PROPN
ftr-400	1712	37	.	.	PROPN
ftr-400	1712	38	,	,	PUNCT
ftr-400	1712	39	2001	2001	NUM
ftr-400	1712	40	)	)	PUNCT
ftr-400	1712	41	.	.	PUNCT
ftr-400	1713	1	422	422	NUM
ftr-400	1713	2	.	.	PUNCT
ftr-400	1714	1	deloitte	deloitte	PROPN
ftr-400	1714	2	eu	eu	PROPN
ftr-400	1714	3	study	study	PROPN
ftr-400	1714	4	,	,	PUNCT
ftr-400	1714	5	supra	supra	PROPN
ftr-400	1714	6	note	note	NOUN
ftr-400	1714	7	300	300	NUM
ftr-400	1714	8	,	,	PUNCT
ftr-400	1714	9	at	at	ADP
ftr-400	1714	10	23	23	NUM
ftr-400	1714	11	n.105	n.105	NOUN
ftr-400	1714	12	.	.	PUNCT
ftr-400	1715	1	been	be	AUX
ftr-400	1715	2	unable	unable	ADJ
ftr-400	1715	3	to	to	PART
ftr-400	1715	4	distinguish	distinguish	VERB
ftr-400	1715	5	convincingly	convincingly	ADV
ftr-400	1715	6	between	between	ADP
ftr-400	1715	7	state	state	NOUN
ftr-400	1715	8	taxes	taxis	NOUN
ftr-400	1715	9	and	and	CCONJ
ftr-400	1715	10	states	state	VERB
ftr-400	1715	11	�	�	PROPN
ftr-400	1715	12	and	and	CCONJ
ftr-400	1715	13	localities	locality	NOUN
ftr-400	1715	14	�	�	PROPN
ftr-400	1715	15	direct	direct	ADJ
ftr-400	1715	16	expenditure	expenditure	NOUN
ftr-400	1715	17	programs	program	NOUN
ftr-400	1715	18	or	or	CCONJ
ftr-400	1715	19	to	to	PART
ftr-400	1715	20	identify	identify	VERB
ftr-400	1715	21	a	a	DET
ftr-400	1715	22	principled	principled	ADJ
ftr-400	1715	23	basis	basis	NOUN
ftr-400	1715	24	for	for	ADP
ftr-400	1715	25	declaring	declare	VERB
ftr-400	1715	26	which	which	DET
ftr-400	1715	27	taxes	taxis	NOUN
ftr-400	1715	28	are	be	AUX
ftr-400	1715	29	discriminatory	discriminatory	ADJ
ftr-400	1715	30	and	and	CCONJ
ftr-400	1715	31	which	which	PRON
ftr-400	1715	32	are	be	AUX
ftr-400	1715	33	not.417	not.417	ADP
ftr-400	1715	34	the	the	DET
ftr-400	1715	35	supreme	supreme	PROPN
ftr-400	1715	36	court	court	PROPN
ftr-400	1715	37	�	�	PROPN
ftr-400	1715	38	s	s	PART
ftr-400	1715	39	distinction	distinction	NOUN
ftr-400	1715	40	between	between	ADP
ftr-400	1715	41	discriminatory	discriminatory	ADJ
ftr-400	1715	42	taxation	taxation	NOUN
ftr-400	1715	43	,	,	PUNCT
ftr-400	1715	44	which	which	PRON
ftr-400	1715	45	is	be	AUX
ftr-400	1715	46	prohibited	prohibit	VERB
ftr-400	1715	47	under	under	ADP
ftr-400	1715	48	their	their	PRON
ftr-400	1715	49	decisions	decision	NOUN
ftr-400	1715	50	,	,	PUNCT
ftr-400	1715	51	and	and	CCONJ
ftr-400	1715	52	equivalent	equivalent	ADJ
ftr-400	1715	53	direct	direct	ADJ
ftr-400	1715	54	government	government	NOUN
ftr-400	1715	55	subsidies	subsidy	NOUN
ftr-400	1715	56	,	,	PUNCT
ftr-400	1715	57	which	which	PRON
ftr-400	1715	58	are	be	AUX
ftr-400	1715	59	generally	generally	ADV
ftr-400	1715	60	permitted	permit	VERB
ftr-400	1715	61	,	,	PUNCT
ftr-400	1715	62	is	be	AUX
ftr-400	1715	63	fundamentally	fundamentally	ADV
ftr-400	1715	64	incoherent	incoherent	ADJ
ftr-400	1715	65	because	because	SCONJ
ftr-400	1715	66	taxes	taxis	NOUN
ftr-400	1715	67	and	and	CCONJ
ftr-400	1715	68	subsidies	subsidy	NOUN
ftr-400	1715	69	are	be	AUX
ftr-400	1715	70	often	often	ADV
ftr-400	1715	71	similar	similar	ADJ
ftr-400	1715	72	in	in	ADP
ftr-400	1715	73	design	design	NOUN
ftr-400	1715	74	and	and	CCONJ
ftr-400	1715	75	effect.418	effect.418	NOUN
ftr-400	1715	76	in	in	ADP
ftr-400	1715	77	light	light	NOUN
ftr-400	1715	78	of	of	ADP
ftr-400	1715	79	this	this	DET
ftr-400	1715	80	doctrinal	doctrinal	ADJ
ftr-400	1715	81	indeterminacy	indeterminacy	NOUN
ftr-400	1715	82	,	,	PUNCT
ftr-400	1715	83	zelinsky	zelinsky	PROPN
ftr-400	1715	84	believes	believe	VERB
ftr-400	1715	85	that	that	SCONJ
ftr-400	1715	86	the	the	DET
ftr-400	1715	87	only	only	ADJ
ftr-400	1715	88	options	option	NOUN
ftr-400	1715	89	are	be	AUX
ftr-400	1715	90	to	to	PART
ftr-400	1715	91	abandon	abandon	VERB
ftr-400	1715	92	the	the	DET
ftr-400	1715	93	nondiscrimination	nondiscrimination	NOUN
ftr-400	1715	94	principle	principle	NOUN
ftr-400	1715	95	in	in	ADP
ftr-400	1715	96	the	the	DET
ftr-400	1715	97	context	context	NOUN
ftr-400	1715	98	of	of	ADP
ftr-400	1715	99	state	state	NOUN
ftr-400	1715	100	taxes	taxis	NOUN
ftr-400	1715	101	or	or	CCONJ
ftr-400	1715	102	expand	expand	VERB
ftr-400	1715	103	the	the	DET
ftr-400	1715	104	dormant	dormant	PROPN
ftr-400	1715	105	commerce	commerce	PROPN
ftr-400	1715	106	clause	clause	NOUN
ftr-400	1715	107	to	to	PART
ftr-400	1715	108	cover	cover	VERB
ftr-400	1715	109	state	state	NOUN
ftr-400	1715	110	direct	direct	ADJ
ftr-400	1715	111	subsidy	subsidy	NOUN
ftr-400	1715	112	programs.419	programs.419	PROPN
ftr-400	1715	113	because	because	SCONJ
ftr-400	1715	114	the	the	DET
ftr-400	1715	115	united	united	PROPN
ftr-400	1715	116	states	states	PROPN
ftr-400	1715	117	contains	contain	VERB
ftr-400	1715	118	a	a	DET
ftr-400	1715	119	robust	robust	ADJ
ftr-400	1715	120	network	network	NOUN
ftr-400	1715	121	of	of	ADP
ftr-400	1715	122	interstate	interstate	ADJ
ftr-400	1715	123	economic	economic	ADJ
ftr-400	1715	124	actors	actor	NOUN
ftr-400	1715	125	with	with	ADP
ftr-400	1715	126	the	the	DET
ftr-400	1715	127	wherewithal	wherewithal	NOUN
ftr-400	1715	128	to	to	PART
ftr-400	1715	129	protect	protect	VERB
ftr-400	1715	130	their	their	PRON
ftr-400	1715	131	interests	interest	NOUN
ftr-400	1715	132	politically	politically	ADV
ftr-400	1715	133	,	,	PUNCT
ftr-400	1715	134	these	these	DET
ftr-400	1715	135	interstate	interstate	ADJ
ftr-400	1715	136	actors	actor	NOUN
ftr-400	1715	137	no	no	ADV
ftr-400	1715	138	longer	long	ADV
ftr-400	1715	139	need	need	VERB
ftr-400	1715	140	the	the	DET
ftr-400	1715	141	protection	protection	NOUN
ftr-400	1715	142	of	of	ADP
ftr-400	1715	143	this	this	DET
ftr-400	1715	144	commerce	commerce	NOUN
ftr-400	1715	145	clause	clause	NOUN
ftr-400	1715	146	doctrine.420	doctrine.420	VERB
ftr-400	1715	147	the	the	DET
ftr-400	1715	148	eu	eu	PROPN
ftr-400	1715	149	has	have	AUX
ftr-400	1715	150	avoided	avoid	VERB
ftr-400	1715	151	such	such	ADJ
ftr-400	1715	152	inconsistencies	inconsistency	NOUN
ftr-400	1715	153	by	by	ADP
ftr-400	1715	154	also	also	ADV
ftr-400	1715	155	prohibiting	prohibit	VERB
ftr-400	1715	156	any	any	DET
ftr-400	1715	157	state	state	NOUN
ftr-400	1715	158	aid	aid	NOUN
ftr-400	1715	159	through	through	ADP
ftr-400	1715	160	a	a	DET
ftr-400	1715	161	member	member	NOUN
ftr-400	1715	162	state	state	NOUN
ftr-400	1715	163	�	�	PROPN
ftr-400	1715	164	s	s	PART
ftr-400	1715	165	tax	tax	NOUN
ftr-400	1715	166	system	system	NOUN
ftr-400	1715	167	.	.	PUNCT
ftr-400	1716	1	the	the	DET
ftr-400	1716	2	principle	principle	NOUN
ftr-400	1716	3	of	of	ADP
ftr-400	1716	4	state	state	NOUN
ftr-400	1716	5	aid	aid	NOUN
ftr-400	1716	6	restrictions	restriction	NOUN
ftr-400	1716	7	as	as	SCONJ
ftr-400	1716	8	set	set	VERB
ftr-400	1716	9	forth	forth	ADP
ftr-400	1716	10	in	in	ADP
ftr-400	1716	11	articles	article	NOUN
ftr-400	1716	12	87	87	NUM
ftr-400	1716	13	,	,	PUNCT
ftr-400	1716	14	88	88	NUM
ftr-400	1716	15	and	and	CCONJ
ftr-400	1716	16	89	89	NUM
ftr-400	1716	17	prohibits	prohibit	VERB
ftr-400	1716	18	the	the	DET
ftr-400	1716	19	member	member	NOUN
ftr-400	1716	20	states	state	NOUN
ftr-400	1716	21	from	from	ADP
ftr-400	1716	22	granting	grant	VERB
ftr-400	1716	23	any	any	DET
ftr-400	1716	24	advantage	advantage	NOUN
ftr-400	1716	25	that	that	PRON
ftr-400	1716	26	distorts	distort	VERB
ftr-400	1716	27	or	or	CCONJ
ftr-400	1716	28	has	have	VERB
ftr-400	1716	29	the	the	DET
ftr-400	1716	30	potential	potential	NOUN
ftr-400	1716	31	to	to	PART
ftr-400	1716	32	distort	distort	VERB
ftr-400	1716	33	competition	competition	NOUN
ftr-400	1716	34	or	or	CCONJ
ftr-400	1716	35	trade	trade	NOUN
ftr-400	1716	36	between	between	ADP
ftr-400	1716	37	the	the	DET
ftr-400	1716	38	member	member	NOUN
ftr-400	1716	39	states.421	states.421	PROPN
ftr-400	1716	40	although	although	SCONJ
ftr-400	1716	41	some	some	DET
ftr-400	1716	42	member	member	NOUN
ftr-400	1716	43	states	state	NOUN
ftr-400	1716	44	have	have	AUX
ftr-400	1716	45	argued	argue	VERB
ftr-400	1716	46	that	that	SCONJ
ftr-400	1716	47	these	these	DET
ftr-400	1716	48	provisions	provision	NOUN
ftr-400	1716	49	are	be	AUX
ftr-400	1716	50	not	not	PART
ftr-400	1716	51	applicable	applicable	ADJ
ftr-400	1716	52	to	to	ADP
ftr-400	1716	53	tax	tax	NOUN
ftr-400	1716	54	measures	measure	NOUN
ftr-400	1716	55	,	,	PUNCT
ftr-400	1716	56	the	the	DET
ftr-400	1716	57	european	european	PROPN
ftr-400	1716	58	commission	commission	PROPN
ftr-400	1716	59	as	as	ADV
ftr-400	1716	60	well	well	ADV
ftr-400	1716	61	as	as	ADP
ftr-400	1716	62	the	the	DET
ftr-400	1716	63	court	court	NOUN
ftr-400	1716	64	of	of	ADP
ftr-400	1716	65	first	first	ADJ
ftr-400	1716	66	instance	instance	NOUN
ftr-400	1716	67	have	have	AUX
ftr-400	1716	68	rejected	reject	VERB
ftr-400	1716	69	this	this	DET
ftr-400	1716	70	argument.422	argument.422	NOUN
ftr-400	1716	71	3	3	NUM
ftr-400	1716	72	.	.	PUNCT
ftr-400	1716	73	analysis	analysis	NOUN
ftr-400	1716	74	the	the	DET
ftr-400	1716	75	current	current	ADJ
ftr-400	1716	76	situation	situation	NOUN
ftr-400	1716	77	in	in	ADP
ftr-400	1716	78	the	the	DET
ftr-400	1716	79	eu	eu	PROPN
ftr-400	1716	80	with	with	ADP
ftr-400	1716	81	respect	respect	NOUN
ftr-400	1716	82	to	to	ADP
ftr-400	1716	83	member	member	NOUN
ftr-400	1716	84	states	state	NOUN
ftr-400	1716	85	�	�	PROPN
ftr-400	1716	86	national	national	PROPN
ftr-400	1716	87	tax	tax	NOUN
ftr-400	1716	88	systems	system	NOUN
ftr-400	1716	89	is	be	AUX
ftr-400	1716	90	reminiscent	reminiscent	ADJ
ftr-400	1716	91	of	of	ADP
ftr-400	1716	92	the	the	DET
ftr-400	1716	93	first	first	ADJ
ftr-400	1716	94	100	100	NUM
ftr-400	1716	95	years	year	NOUN
ftr-400	1716	96	of	of	ADP
ftr-400	1716	97	supreme	supreme	PROPN
ftr-400	1716	98	court	court	PROPN
ftr-400	1716	99	commerce	commerce	PROPN
ftr-400	1716	100	clause	clause	NOUN
ftr-400	1716	101	jurisprudence	jurisprudence	NOUN
ftr-400	1716	102	in	in	ADP
ftr-400	1716	103	that	that	SCONJ
ftr-400	1716	104	the	the	DET
ftr-400	1716	105	effect	effect	NOUN
ftr-400	1716	106	of	of	ADP
ftr-400	1716	107	ecj	ecj	PROPN
ftr-400	1716	108	case	case	NOUN
ftr-400	1716	109	law	law	NOUN
ftr-400	1716	110	is	be	AUX
ftr-400	1716	111	that	that	SCONJ
ftr-400	1716	112	in	in	ADP
ftr-400	1716	113	certain	certain	ADJ
ftr-400	1716	114	circumstances	circumstance	NOUN
ftr-400	1716	115	cross	cross	ADJ
ftr-400	1716	116	-	-	ADJ
ftr-400	1716	117	border	border	ADJ
ftr-400	1716	118	activity	activity	NOUN
ftr-400	1716	119	can	can	AUX
ftr-400	1716	120	receive	receive	VERB
ftr-400	1716	121	more	more	ADV
ftr-400	1716	122	advantageous	advantageous	ADJ
ftr-400	1716	123	tax	tax	NOUN
ftr-400	1716	124	treatment	treatment	NOUN
ftr-400	1716	125	than	than	ADP
ftr-400	1716	126	purely	purely	ADV
ftr-400	1716	127	domestic	domestic	ADJ
ftr-400	1716	128	activity	activity	NOUN
ftr-400	1716	129	.	.	PUNCT
ftr-400	1717	1	corporate	corporate	ADJ
ftr-400	1717	2	cases	case	NOUN
ftr-400	1717	3	in	in	ADP
ftr-400	1717	4	the	the	DET
ftr-400	1717	5	last	last	ADJ
ftr-400	1717	6	five	five	NUM
ftr-400	1717	7	2005	2005	NUM
ftr-400	1717	8	]	]	PUNCT
ftr-400	1717	9	tax	tax	NOUN
ftr-400	1717	10	discrimination	discrimination	NOUN
ftr-400	1717	11	109	109	NUM
ftr-400	1717	12	423	423	NUM
ftr-400	1717	13	.	.	PUNCT
ftr-400	1718	1	see	see	VERB
ftr-400	1718	2	case	case	NOUN
ftr-400	1718	3	c-324/00	c-324/00	VERB
ftr-400	1718	4	,	,	PUNCT
ftr-400	1718	5	lankhorst	lankhorst	ADJ
ftr-400	1718	6	-	-	PUNCT
ftr-400	1718	7	hohorst	hohorst	NOUN
ftr-400	1718	8	gmbh	gmbh	PROPN
ftr-400	1718	9	v.	v.	PROPN
ftr-400	1718	10	finanzamt	finanzamt	PROPN
ftr-400	1718	11	steinfurt	steinfurt	PROPN
ftr-400	1718	12	,	,	PUNCT
ftr-400	1718	13	2002	2002	NUM
ftr-400	1718	14	e.c.r	e.c.r	ADJ
ftr-400	1718	15	.	.	PUNCT
ftr-400	1719	1	i-11779	i-11779	PROPN
ftr-400	1719	2	(	(	PUNCT
ftr-400	1719	3	holding	hold	VERB
ftr-400	1719	4	that	that	SCONJ
ftr-400	1719	5	germany	germany	PROPN
ftr-400	1719	6	�	�	PROPN
ftr-400	1719	7	s	s	PART
ftr-400	1719	8	thin	thin	ADJ
ftr-400	1719	9	capitalization	capitalization	NOUN
ftr-400	1719	10	rules	rule	NOUN
ftr-400	1719	11	violated	violate	VERB
ftr-400	1719	12	the	the	DET
ftr-400	1719	13	freedom	freedom	NOUN
ftr-400	1719	14	of	of	ADP
ftr-400	1719	15	establishment	establishment	NOUN
ftr-400	1719	16	enshrined	enshrine	VERB
ftr-400	1719	17	in	in	ADP
ftr-400	1719	18	article	article	NOUN
ftr-400	1719	19	43	43	NUM
ftr-400	1719	20	of	of	ADP
ftr-400	1719	21	the	the	DET
ftr-400	1719	22	ec	ec	PROPN
ftr-400	1719	23	treaty	treaty	PROPN
ftr-400	1719	24	)	)	PUNCT
ftr-400	1719	25	.	.	PUNCT
ftr-400	1720	1	424	424	NUM
ftr-400	1720	2	.	.	PUNCT
ftr-400	1721	1	see	see	VERB
ftr-400	1721	2	case	case	NOUN
ftr-400	1721	3	c-168/01	c-168/01	NOUN
ftr-400	1721	4	,	,	PUNCT
ftr-400	1721	5	bosal	bosal	ADJ
ftr-400	1721	6	holding	hold	VERB
ftr-400	1721	7	bv	bv	PROPN
ftr-400	1721	8	v.	v.	PROPN
ftr-400	1721	9	staatssecretaris	staatssecretaris	PROPN
ftr-400	1721	10	van	van	PROPN
ftr-400	1721	11	financiën	financiën	PROPN
ftr-400	1721	12	,	,	PUNCT
ftr-400	1721	13	2003	2003	NUM
ftr-400	1721	14	e.c.r	e.c.r	X
ftr-400	1721	15	.	.	PUNCT
ftr-400	1721	16	i-9409	i-9409	PROPN
ftr-400	1721	17	(	(	PUNCT
ftr-400	1721	18	holding	hold	VERB
ftr-400	1721	19	that	that	DET
ftr-400	1721	20	council	council	NOUN
ftr-400	1721	21	directive	directive	NOUN
ftr-400	1721	22	90/435	90/435	NUM
ftr-400	1721	23	/	/	SYM
ftr-400	1721	24	eec	eec	PROPN
ftr-400	1721	25	precludes	preclude	VERB
ftr-400	1721	26	a	a	DET
ftr-400	1721	27	national	national	ADJ
ftr-400	1721	28	provision	provision	NOUN
ftr-400	1721	29	that	that	PRON
ftr-400	1721	30	made	make	VERB
ftr-400	1721	31	the	the	DET
ftr-400	1721	32	deductibility	deductibility	NOUN
ftr-400	1721	33	of	of	ADP
ftr-400	1721	34	costs	cost	NOUN
ftr-400	1721	35	in	in	ADP
ftr-400	1721	36	connection	connection	NOUN
ftr-400	1721	37	with	with	ADP
ftr-400	1721	38	a	a	DET
ftr-400	1721	39	parent	parent	NOUN
ftr-400	1721	40	company	company	NOUN
ftr-400	1721	41	�	�	PROPN
ftr-400	1721	42	s	s	PART
ftr-400	1721	43	holdings	holding	NOUN
ftr-400	1721	44	in	in	ADP
ftr-400	1721	45	a	a	DET
ftr-400	1721	46	subsidiary	subsidiary	NOUN
ftr-400	1721	47	established	establish	VERB
ftr-400	1721	48	in	in	ADP
ftr-400	1721	49	another	another	DET
ftr-400	1721	50	member	member	NOUN
ftr-400	1721	51	state	state	NOUN
ftr-400	1721	52	contingent	contingent	NOUN
ftr-400	1721	53	on	on	ADP
ftr-400	1721	54	the	the	DET
ftr-400	1721	55	costs	cost	NOUN
ftr-400	1721	56	being	be	AUX
ftr-400	1721	57	related	relate	VERB
ftr-400	1721	58	to	to	ADP
ftr-400	1721	59	profits	profit	NOUN
ftr-400	1721	60	that	that	PRON
ftr-400	1721	61	are	be	AUX
ftr-400	1721	62	taxable	taxable	ADJ
ftr-400	1721	63	in	in	ADP
ftr-400	1721	64	the	the	DET
ftr-400	1721	65	parent	parent	NOUN
ftr-400	1721	66	company	company	NOUN
ftr-400	1721	67	�	�	PROPN
ftr-400	1721	68	s	s	PART
ftr-400	1721	69	member	member	NOUN
ftr-400	1721	70	state	state	NOUN
ftr-400	1721	71	)	)	PUNCT
ftr-400	1721	72	.	.	PUNCT
ftr-400	1722	1	425	425	X
ftr-400	1722	2	.	.	PUNCT
ftr-400	1723	1	see	see	VERB
ftr-400	1723	2	case	case	NOUN
ftr-400	1723	3	c-315/02	c-315/02	PROPN
ftr-400	1723	4	,	,	PUNCT
ftr-400	1723	5	lenz	lenz	PROPN
ftr-400	1723	6	v.	v.	CCONJ
ftr-400	1723	7	finanzlandesdirektion	finanzlandesdirektion	PROPN
ftr-400	1723	8	für	für	PROPN
ftr-400	1723	9	tirol	tirol	PROPN
ftr-400	1723	10	,	,	PUNCT
ftr-400	1723	11	2004	2004	NUM
ftr-400	1723	12	e.c.r	e.c.r	ADJ
ftr-400	1723	13	.	.	PUNCT
ftr-400	1724	1	i-7063	i-7063	PROPN
ftr-400	1724	2	(	(	PUNCT
ftr-400	1724	3	holding	hold	VERB
ftr-400	1724	4	that	that	SCONJ
ftr-400	1724	5	a	a	DET
ftr-400	1724	6	tax	tax	NOUN
ftr-400	1724	7	rate	rate	NOUN
ftr-400	1724	8	difference	difference	NOUN
ftr-400	1724	9	between	between	ADP
ftr-400	1724	10	foreign	foreign	ADJ
ftr-400	1724	11	capital	capital	NOUN
ftr-400	1724	12	income	income	NOUN
ftr-400	1724	13	and	and	CCONJ
ftr-400	1724	14	domestic	domestic	ADJ
ftr-400	1724	15	capital	capital	NOUN
ftr-400	1724	16	income	income	NOUN
ftr-400	1724	17	infringed	infringe	VERB
ftr-400	1724	18	on	on	ADP
ftr-400	1724	19	the	the	DET
ftr-400	1724	20	free	free	ADJ
ftr-400	1724	21	movement	movement	NOUN
ftr-400	1724	22	of	of	ADP
ftr-400	1724	23	capital	capital	NOUN
ftr-400	1724	24	,	,	PUNCT
ftr-400	1724	25	which	which	PRON
ftr-400	1724	26	is	be	AUX
ftr-400	1724	27	prohibited	prohibit	VERB
ftr-400	1724	28	under	under	ADP
ftr-400	1724	29	article	article	NOUN
ftr-400	1724	30	56	56	NUM
ftr-400	1724	31	of	of	ADP
ftr-400	1724	32	the	the	DET
ftr-400	1724	33	ec	ec	PROPN
ftr-400	1724	34	treaty	treaty	PROPN
ftr-400	1724	35	)	)	PUNCT
ftr-400	1724	36	.	.	PUNCT
ftr-400	1725	1	426	426	X
ftr-400	1725	2	.	.	X
ftr-400	1726	1	see	see	VERB
ftr-400	1726	2	case	case	NOUN
ftr-400	1726	3	c-319/02	c-319/02	PROPN
ftr-400	1726	4	,	,	PUNCT
ftr-400	1726	5	manninen	manninen	NOUN
ftr-400	1726	6	,	,	PUNCT
ftr-400	1726	7	2004	2004	NUM
ftr-400	1726	8	e.c.r	e.c.r	X
ftr-400	1726	9	.	.	PUNCT
ftr-400	1727	1	i-7477	i-7477	NOUN
ftr-400	1727	2	(	(	PUNCT
ftr-400	1727	3	holding	hold	VERB
ftr-400	1727	4	that	that	SCONJ
ftr-400	1727	5	a	a	DET
ftr-400	1727	6	finnish	finnish	ADJ
ftr-400	1727	7	law	law	NOUN
ftr-400	1727	8	that	that	PRON
ftr-400	1727	9	taxed	tax	VERB
ftr-400	1727	10	individuals	individual	NOUN
ftr-400	1727	11	at	at	ADP
ftr-400	1727	12	different	different	ADJ
ftr-400	1727	13	rates	rate	NOUN
ftr-400	1727	14	depending	depend	VERB
ftr-400	1727	15	on	on	ADP
ftr-400	1727	16	whether	whether	SCONJ
ftr-400	1727	17	the	the	DET
ftr-400	1727	18	dividend	dividend	NOUN
ftr-400	1727	19	income	income	NOUN
ftr-400	1727	20	was	be	AUX
ftr-400	1727	21	received	receive	VERB
ftr-400	1727	22	from	from	ADP
ftr-400	1727	23	finnish	finnish	ADJ
ftr-400	1727	24	or	or	CCONJ
ftr-400	1727	25	non	non	ADJ
ftr-400	1727	26	-	-	ADJ
ftr-400	1727	27	finnish	finnish	ADJ
ftr-400	1727	28	corporations	corporation	NOUN
ftr-400	1727	29	was	be	AUX
ftr-400	1727	30	incompatible	incompatible	ADJ
ftr-400	1727	31	with	with	ADP
ftr-400	1727	32	article	article	NOUN
ftr-400	1727	33	56	56	NUM
ftr-400	1727	34	of	of	ADP
ftr-400	1727	35	the	the	DET
ftr-400	1727	36	ec	ec	PROPN
ftr-400	1727	37	treaty	treaty	PROPN
ftr-400	1727	38	)	)	PUNCT
ftr-400	1727	39	.	.	PUNCT
ftr-400	1728	1	for	for	ADP
ftr-400	1728	2	a	a	DET
ftr-400	1728	3	more	more	ADV
ftr-400	1728	4	complete	complete	ADJ
ftr-400	1728	5	discussion	discussion	NOUN
ftr-400	1728	6	of	of	ADP
ftr-400	1728	7	this	this	DET
ftr-400	1728	8	case	case	NOUN
ftr-400	1728	9	,	,	PUNCT
ftr-400	1728	10	see	see	VERB
ftr-400	1728	11	supra	supra	PROPN
ftr-400	1728	12	notes	note	NOUN
ftr-400	1728	13	35866	35866	NUM
ftr-400	1728	14	.	.	PUNCT
ftr-400	1729	1	427	427	NUM
ftr-400	1729	2	.	.	PUNCT
ftr-400	1730	1	taxing	tax	VERB
ftr-400	1730	2	judgments	judgment	NOUN
ftr-400	1730	3	:	:	PUNCT
ftr-400	1730	4	corporate	corporate	ADJ
ftr-400	1730	5	tax	tax	NOUN
ftr-400	1730	6	and	and	CCONJ
ftr-400	1730	7	the	the	DET
ftr-400	1730	8	eu	eu	PROPN
ftr-400	1730	9	court	court	NOUN
ftr-400	1730	10	,	,	PUNCT
ftr-400	1730	11	the	the	DET
ftr-400	1730	12	economist	economist	NOUN
ftr-400	1730	13	,	,	PUNCT
ftr-400	1730	14	august	august	PROPN
ftr-400	1730	15	28	28	NUM
ftr-400	1730	16	,	,	PUNCT
ftr-400	1730	17	2004	2004	NUM
ftr-400	1730	18	,	,	PUNCT
ftr-400	1730	19	at	at	ADP
ftr-400	1730	20	67	67	NUM
ftr-400	1730	21	-	-	SYM
ftr-400	1730	22	68	68	NUM
ftr-400	1730	23	.	.	PUNCT
ftr-400	1731	1	see	see	VERB
ftr-400	1731	2	also	also	ADV
ftr-400	1731	3	lee	lee	PROPN
ftr-400	1731	4	a.	a.	PROPN
ftr-400	1731	5	sheppard	sheppard	PROPN
ftr-400	1731	6	,	,	PUNCT
ftr-400	1731	7	dowdy	dowdy	ADJ
ftr-400	1731	8	u.k	u.k	PROPN
ftr-400	1731	9	.	.	PROPN
ftr-400	1731	10	retailer	retailer	PROPN
ftr-400	1731	11	set	set	VERB
ftr-400	1731	12	to	to	PART
ftr-400	1731	13	destroy	destroy	VERB
ftr-400	1731	14	european	european	ADJ
ftr-400	1731	15	corporate	corporate	ADJ
ftr-400	1731	16	tax	tax	NOUN
ftr-400	1731	17	,	,	PUNCT
ftr-400	1731	18	35	35	NUM
ftr-400	1731	19	tax	tax	NOUN
ftr-400	1731	20	notes	note	NOUN
ftr-400	1731	21	int	int	PROPN
ftr-400	1731	22	�	�	PROPN
ftr-400	1731	23	l	l	NOUN
ftr-400	1731	24	132	132	NUM
ftr-400	1731	25	(	(	PUNCT
ftr-400	1731	26	2004	2004	NUM
ftr-400	1731	27	)	)	PUNCT
ftr-400	1731	28	.	.	PUNCT
ftr-400	1732	1	�	�	PROPN
ftr-400	1732	2	so	so	ADV
ftr-400	1732	3	off	off	ADP
ftr-400	1732	4	the	the	DET
ftr-400	1732	5	wall	wall	NOUN
ftr-400	1732	6	are	be	AUX
ftr-400	1732	7	some	some	DET
ftr-400	1732	8	ecj	ecj	NOUN
ftr-400	1732	9	decisions	decision	NOUN
ftr-400	1732	10	that	that	PRON
ftr-400	1732	11	it	it	PRON
ftr-400	1732	12	is	be	AUX
ftr-400	1732	13	a	a	DET
ftr-400	1732	14	wonder	wonder	NOUN
ftr-400	1732	15	that	that	SCONJ
ftr-400	1732	16	european	european	ADJ
ftr-400	1732	17	multinationals	multinational	NOUN
ftr-400	1732	18	pay	pay	VERB
ftr-400	1732	19	any	any	DET
ftr-400	1732	20	tax	tax	NOUN
ftr-400	1732	21	at	at	ADV
ftr-400	1732	22	all	all	ADV
ftr-400	1732	23	.	.	PUNCT
ftr-400	1733	1	�	�	PROPN
ftr-400	1734	1	i	i	PRON
ftr-400	1734	2	d.	d.	PROPN
ftr-400	1734	3	at	at	ADP
ftr-400	1734	4	132	132	NUM
ftr-400	1734	5	-	-	SYM
ftr-400	1734	6	33	33	NUM
ftr-400	1734	7	.	.	PUNCT
ftr-400	1735	1	in	in	ADP
ftr-400	1735	2	the	the	DET
ftr-400	1735	3	recent	recent	ADJ
ftr-400	1735	4	marks	mark	NOUN
ftr-400	1735	5	&	&	CCONJ
ftr-400	1735	6	spencer	spencer	PROPN
ftr-400	1735	7	case	case	PROPN
ftr-400	1735	8	,	,	PUNCT
ftr-400	1735	9	uk	uk	PROPN
ftr-400	1735	10	legislation	legislation	NOUN
ftr-400	1735	11	preventing	prevent	VERB
ftr-400	1735	12	the	the	DET
ftr-400	1735	13	british	british	ADJ
ftr-400	1735	14	parent	parent	NOUN
ftr-400	1735	15	company	company	NOUN
ftr-400	1735	16	from	from	ADP
ftr-400	1735	17	using	use	VERB
ftr-400	1735	18	its	its	PRON
ftr-400	1735	19	losses	loss	NOUN
ftr-400	1735	20	from	from	ADP
ftr-400	1735	21	subsidiaries	subsidiary	NOUN
ftr-400	1735	22	in	in	ADP
ftr-400	1735	23	other	other	ADJ
ftr-400	1735	24	member	member	NOUN
ftr-400	1735	25	states	state	NOUN
ftr-400	1735	26	was	be	AUX
ftr-400	1735	27	struck	strike	VERB
ftr-400	1735	28	down	down	ADP
ftr-400	1735	29	,	,	PUNCT
ftr-400	1735	30	provided	provide	VERB
ftr-400	1735	31	that	that	SCONJ
ftr-400	1735	32	the	the	DET
ftr-400	1735	33	parent	parent	NOUN
ftr-400	1735	34	company	company	NOUN
ftr-400	1735	35	had	have	AUX
ftr-400	1735	36	exhausted	exhaust	VERB
ftr-400	1735	37	its	its	PRON
ftr-400	1735	38	opportunity	opportunity	NOUN
ftr-400	1735	39	to	to	PART
ftr-400	1735	40	deduct	deduct	VERB
ftr-400	1735	41	the	the	DET
ftr-400	1735	42	losses	loss	NOUN
ftr-400	1735	43	in	in	ADP
ftr-400	1735	44	the	the	DET
ftr-400	1735	45	country	country	NOUN
ftr-400	1735	46	where	where	SCONJ
ftr-400	1735	47	the	the	DET
ftr-400	1735	48	loss	loss	NOUN
ftr-400	1735	49	occurred	occur	VERB
ftr-400	1735	50	.	.	PUNCT
ftr-400	1736	1	case	case	NOUN
ftr-400	1736	2	c-446/03	c-446/03	PROPN
ftr-400	1736	3	,	,	PUNCT
ftr-400	1736	4	marks	mark	NOUN
ftr-400	1736	5	&	&	CCONJ
ftr-400	1736	6	spencer	spencer	PROPN
ftr-400	1736	7	plc	plc	PROPN
ftr-400	1736	8	v.	v.	PROPN
ftr-400	1736	9	david	david	PROPN
ftr-400	1736	10	halsey	halsey	PROPN
ftr-400	1736	11	(	(	PUNCT
ftr-400	1736	12	hm	hm	INTJ
ftr-400	1736	13	inspector	inspector	NOUN
ftr-400	1736	14	of	of	ADP
ftr-400	1736	15	taxes	taxis	NOUN
ftr-400	1736	16	)	)	PUNCT
ftr-400	1736	17	,	,	PUNCT
ftr-400	1736	18	¶	¶	PROPN
ftr-400	1736	19	59	59	NUM
ftr-400	1736	20	,	,	PUNCT
ftr-400	1736	21	http://europa.eu.int/index_en.htm	http://europa.eu.int/index_en.htm	PROPN
ftr-400	1736	22	(	(	PUNCT
ftr-400	1736	23	select	select	ADJ
ftr-400	1736	24	documents	document	NOUN
ftr-400	1736	25	tab	tab	NOUN
ftr-400	1736	26	;	;	PUNCT
ftr-400	1736	27	follow	follow	NOUN
ftr-400	1736	28	case	case	NOUN
ftr-400	1736	29	law	law	NOUN
ftr-400	1736	30	hyperlink	hyperlink	NOUN
ftr-400	1736	31	;	;	PUNCT
ftr-400	1736	32	then	then	ADV
ftr-400	1736	33	follow	follow	VERB
ftr-400	1736	34	case	case	NOUN
ftr-400	1736	35	law	law	NOUN
ftr-400	1736	36	since	since	SCONJ
ftr-400	1736	37	1997	1997	NUM
ftr-400	1736	38	(	(	PUNCT
ftr-400	1736	39	curia	curia	PROPN
ftr-400	1736	40	)	)	PUNCT
ftr-400	1736	41	hyperlink	hyperlink	NOUN
ftr-400	1736	42	)	)	PUNCT
ftr-400	1736	43	(	(	PUNCT
ftr-400	1736	44	ruling	rule	VERB
ftr-400	1736	45	that	that	SCONJ
ftr-400	1736	46	a	a	DET
ftr-400	1736	47	group	group	NOUN
ftr-400	1736	48	relief	relief	NOUN
ftr-400	1736	49	tax	tax	NOUN
ftr-400	1736	50	provision	provision	NOUN
ftr-400	1736	51	that	that	PRON
ftr-400	1736	52	does	do	AUX
ftr-400	1736	53	not	not	PART
ftr-400	1736	54	permit	permit	VERB
ftr-400	1736	55	a	a	DET
ftr-400	1736	56	parent	parent	NOUN
ftr-400	1736	57	company	company	NOUN
ftr-400	1736	58	to	to	PART
ftr-400	1736	59	deduct	deduct	VERB
ftr-400	1736	60	losses	loss	NOUN
ftr-400	1736	61	from	from	ADP
ftr-400	1736	62	its	its	PRON
ftr-400	1736	63	foreign	foreign	ADJ
ftr-400	1736	64	subsidiary	subsidiary	NOUN
ftr-400	1736	65	is	be	AUX
ftr-400	1736	66	incompatible	incompatible	ADJ
ftr-400	1736	67	with	with	ADP
ftr-400	1736	68	the	the	DET
ftr-400	1736	69	ec	ec	PROPN
ftr-400	1736	70	treaty	treaty	NOUN
ftr-400	1736	71	if	if	SCONJ
ftr-400	1736	72	those	those	DET
ftr-400	1736	73	losses	loss	NOUN
ftr-400	1736	74	can	can	AUX
ftr-400	1736	75	not	not	PART
ftr-400	1736	76	be	be	AUX
ftr-400	1736	77	deducted	deduct	VERB
ftr-400	1736	78	in	in	ADP
ftr-400	1736	79	the	the	DET
ftr-400	1736	80	country	country	NOUN
ftr-400	1736	81	of	of	ADP
ftr-400	1736	82	origin	origin	NOUN
ftr-400	1736	83	)	)	PUNCT
ftr-400	1736	84	.	.	PUNCT
ftr-400	1737	1	for	for	ADP
ftr-400	1737	2	the	the	DET
ftr-400	1737	3	potential	potential	ADJ
ftr-400	1737	4	impact	impact	NOUN
ftr-400	1737	5	on	on	ADP
ftr-400	1737	6	a	a	DET
ftr-400	1737	7	member	member	NOUN
ftr-400	1737	8	state	state	NOUN
ftr-400	1737	9	�	�	PROPN
ftr-400	1737	10	s	s	PART
ftr-400	1737	11	tax	tax	NOUN
ftr-400	1737	12	revenue	revenue	NOUN
ftr-400	1737	13	,	,	PUNCT
ftr-400	1737	14	see	see	VERB
ftr-400	1737	15	clemens	clemens	PROPN
ftr-400	1737	16	fuest	fu	ADJ
ftr-400	1737	17	et	et	PROPN
ftr-400	1737	18	al	al	PROPN
ftr-400	1737	19	.	.	PROPN
ftr-400	1737	20	,	,	PUNCT
ftr-400	1737	21	the	the	DET
ftr-400	1737	22	tax	tax	NOUN
ftr-400	1737	23	revenue	revenue	NOUN
ftr-400	1737	24	implications	implication	NOUN
ftr-400	1737	25	of	of	ADP
ftr-400	1737	26	marks	mark	NOUN
ftr-400	1737	27	&	&	CCONJ
ftr-400	1737	28	spencer	spencer	PROPN
ftr-400	1737	29	for	for	ADP
ftr-400	1737	30	germany	germany	PROPN
ftr-400	1737	31	,	,	PUNCT
ftr-400	1737	32	38	38	NUM
ftr-400	1737	33	tax	tax	NOUN
ftr-400	1737	34	notes	note	NOUN
ftr-400	1737	35	int	int	PROPN
ftr-400	1737	36	�	�	PROPN
ftr-400	1737	37	l	l	NOUN
ftr-400	1737	38	763	763	NUM
ftr-400	1737	39	(	(	PUNCT
ftr-400	1737	40	2005	2005	NUM
ftr-400	1737	41	)	)	PUNCT
ftr-400	1737	42	.	.	PUNCT
ftr-400	1738	1	germany	germany	PROPN
ftr-400	1738	2	�	�	PROPN
ftr-400	1738	3	s	s	PART
ftr-400	1738	4	possible	possible	ADJ
ftr-400	1738	5	tax	tax	NOUN
ftr-400	1738	6	revenue	revenue	NOUN
ftr-400	1738	7	loss	loss	NOUN
ftr-400	1738	8	is	be	AUX
ftr-400	1738	9	estimated	estimate	VERB
ftr-400	1738	10	to	to	PART
ftr-400	1738	11	be	be	AUX
ftr-400	1738	12	as	as	ADV
ftr-400	1738	13	high	high	ADJ
ftr-400	1738	14	as	as	ADP
ftr-400	1738	15	1.5	1.5	NUM
ftr-400	1738	16	%	%	NOUN
ftr-400	1738	17	of	of	ADP
ftr-400	1738	18	the	the	DET
ftr-400	1738	19	german	german	ADJ
ftr-400	1738	20	gross	gross	ADJ
ftr-400	1738	21	domestic	domestic	ADJ
ftr-400	1738	22	product	product	NOUN
ftr-400	1738	23	.	.	PUNCT
ftr-400	1739	1	i	i	PRON
ftr-400	1739	2	d.	d.	PROPN
ftr-400	1739	3	at	at	ADP
ftr-400	1739	4	767	767	NUM
ftr-400	1739	5	.	.	PUNCT
ftr-400	1740	1	but	but	CCONJ
ftr-400	1740	2	cf	cf	INTJ
ftr-400	1740	3	.	.	PUNCT
ftr-400	1741	1	gerard	gerard	PROPN
ftr-400	1741	2	t.k	t.k	PROPN
ftr-400	1741	3	.	.	PROPN
ftr-400	1741	4	meussen	meussen	PROPN
ftr-400	1741	5	,	,	PUNCT
ftr-400	1741	6	cross	cross	ADJ
ftr-400	1741	7	-	-	ADJ
ftr-400	1741	8	border	border	ADJ
ftr-400	1741	9	loss	loss	NOUN
ftr-400	1741	10	relief	relief	NOUN
ftr-400	1741	11	in	in	ADP
ftr-400	1741	12	the	the	DET
ftr-400	1741	13	european	european	PROPN
ftr-400	1741	14	union	union	PROPN
ftr-400	1741	15	following	follow	VERB
ftr-400	1741	16	the	the	DET
ftr-400	1741	17	advocate	advocate	ADJ
ftr-400	1741	18	general	general	ADJ
ftr-400	1741	19	�	�	PROPN
ftr-400	1741	20	s	s	PART
ftr-400	1741	21	opinion	opinion	NOUN
ftr-400	1741	22	in	in	ADP
ftr-400	1741	23	the	the	DET
ftr-400	1741	24	marks	mark	NOUN
ftr-400	1741	25	&	&	CCONJ
ftr-400	1741	26	spencer	spencer	PROPN
ftr-400	1741	27	case	case	PROPN
ftr-400	1741	28	,	,	PUNCT
ftr-400	1741	29	45	45	NUM
ftr-400	1741	30	eur	eur	NOUN
ftr-400	1741	31	.	.	PUNCT
ftr-400	1742	1	tax	tax	NOUN
ftr-400	1742	2	�	�	PROPN
ftr-400	1742	3	n	n	NUM
ftr-400	1742	4	282	282	NUM
ftr-400	1742	5	,	,	PUNCT
ftr-400	1742	6	284	284	NUM
ftr-400	1742	7	(	(	PUNCT
ftr-400	1742	8	2005	2005	NUM
ftr-400	1742	9	)	)	PUNCT
ftr-400	1742	10	(	(	PUNCT
ftr-400	1742	11	explaining	explain	VERB
ftr-400	1742	12	that	that	SCONJ
ftr-400	1742	13	the	the	DET
ftr-400	1742	14	ecj	ecj	NOUN
ftr-400	1742	15	does	do	AUX
ftr-400	1742	16	not	not	PART
ftr-400	1742	17	accept	accept	VERB
ftr-400	1742	18	possible	possible	ADJ
ftr-400	1742	19	tax	tax	NOUN
ftr-400	1742	20	losses	loss	NOUN
ftr-400	1742	21	as	as	ADP
ftr-400	1742	22	a	a	DET
ftr-400	1742	23	public	public	ADJ
ftr-400	1742	24	interest	interest	NOUN
ftr-400	1742	25	exception	exception	NOUN
ftr-400	1742	26	to	to	ADP
ftr-400	1742	27	a	a	DET
ftr-400	1742	28	violation	violation	NOUN
ftr-400	1742	29	of	of	ADP
ftr-400	1742	30	a	a	DET
ftr-400	1742	31	fundamental	fundamental	ADJ
ftr-400	1742	32	freedom	freedom	NOUN
ftr-400	1742	33	)	)	PUNCT
ftr-400	1742	34	.	.	PUNCT
ftr-400	1743	1	for	for	ADP
ftr-400	1743	2	an	an	DET
ftr-400	1743	3	analysis	analysis	NOUN
ftr-400	1743	4	of	of	ADP
ftr-400	1743	5	advocate	advocate	ADJ
ftr-400	1743	6	general	general	PROPN
ftr-400	1743	7	maduro	maduro	PROPN
ftr-400	1743	8	�	�	PROPN
ftr-400	1743	9	s	s	PART
ftr-400	1743	10	opinion	opinion	NOUN
ftr-400	1743	11	,	,	PUNCT
ftr-400	1743	12	see	see	VERB
ftr-400	1743	13	michael	michael	PROPN
ftr-400	1743	14	lang	lang	PROPN
ftr-400	1743	15	,	,	PUNCT
ftr-400	1743	16	marks	mark	NOUN
ftr-400	1743	17	and	and	CCONJ
ftr-400	1743	18	spencer	spencer	PROPN
ftr-400	1743	19	�	�	PROPN
ftr-400	1743	20	more	more	ADJ
ftr-400	1743	21	questions	question	NOUN
ftr-400	1743	22	than	than	ADP
ftr-400	1743	23	answers	answer	NOUN
ftr-400	1743	24	:	:	PUNCT
ftr-400	1743	25	an	an	DET
ftr-400	1743	26	analysis	analysis	NOUN
ftr-400	1743	27	of	of	ADP
ftr-400	1743	28	the	the	DET
ftr-400	1743	29	opinion	opinion	NOUN
ftr-400	1743	30	delivered	deliver	VERB
ftr-400	1743	31	by	by	ADP
ftr-400	1743	32	advocate	advocate	ADJ
ftr-400	1743	33	general	general	ADJ
ftr-400	1743	34	maduro	maduro	NOUN
ftr-400	1743	35	,	,	PUNCT
ftr-400	1743	36	14	14	NUM
ftr-400	1743	37	ec	ec	PROPN
ftr-400	1743	38	tax	tax	NOUN
ftr-400	1743	39	rev	rev	PROPN
ftr-400	1743	40	.	.	PROPN
ftr-400	1743	41	95	95	NUM
ftr-400	1743	42	(	(	PUNCT
ftr-400	1743	43	2005	2005	NUM
ftr-400	1743	44	)	)	PUNCT
ftr-400	1743	45	.	.	PUNCT
ftr-400	1744	1	years	year	NOUN
ftr-400	1744	2	have	have	AUX
ftr-400	1744	3	found	find	VERB
ftr-400	1744	4	the	the	DET
ftr-400	1744	5	german	german	ADJ
ftr-400	1744	6	thin	thin	ADJ
ftr-400	1744	7	capitalization	capitalization	NOUN
ftr-400	1744	8	rules,423	rules,423	PROPN
ftr-400	1744	9	the	the	DET
ftr-400	1744	10	dutch	dutch	PROPN
ftr-400	1744	11	interest	interest	NOUN
ftr-400	1744	12	allocation	allocation	NOUN
ftr-400	1744	13	rules,424	rules,424	VERB
ftr-400	1744	14	the	the	DET
ftr-400	1744	15	austrian	austrian	ADJ
ftr-400	1744	16	foreign	foreign	ADJ
ftr-400	1744	17	-	-	PUNCT
ftr-400	1744	18	source	source	NOUN
ftr-400	1744	19	investment	investment	NOUN
ftr-400	1744	20	income	income	NOUN
ftr-400	1744	21	tax	tax	NOUN
ftr-400	1744	22	rules,425	rules,425	NOUN
ftr-400	1744	23	and	and	CCONJ
ftr-400	1744	24	the	the	DET
ftr-400	1744	25	finnish	finnish	ADJ
ftr-400	1744	26	corporate	corporate	ADJ
ftr-400	1744	27	tax	tax	NOUN
ftr-400	1744	28	legislation426	legislation426	PROPN
ftr-400	1744	29	all	all	PRON
ftr-400	1744	30	in	in	ADP
ftr-400	1744	31	violation	violation	NOUN
ftr-400	1744	32	of	of	ADP
ftr-400	1744	33	ec	ec	PROPN
ftr-400	1744	34	treaty	treaty	NOUN
ftr-400	1744	35	law.427	law.427	PROPN
ftr-400	1744	36	european	european	PROPN
ftr-400	1744	37	commentators	commentator	NOUN
ftr-400	1744	38	have	have	AUX
ftr-400	1744	39	raised	raise	VERB
ftr-400	1744	40	the	the	DET
ftr-400	1744	41	question	question	NOUN
ftr-400	1744	42	of	of	ADP
ftr-400	1744	43	whether	whether	SCONJ
ftr-400	1744	44	the	the	DET
ftr-400	1744	45	danish	danish	PROPN
ftr-400	1744	46	controlled	control	VERB
ftr-400	1744	47	foreign	foreign	ADJ
ftr-400	1744	48	corporation	corporation	NOUN
ftr-400	1744	49	(	(	PUNCT
ftr-400	1744	50	cfc	cfc	PROPN
ftr-400	1744	51	)	)	PUNCT
ftr-400	1744	52	rules	rule	NOUN
ftr-400	1744	53	are	be	AUX
ftr-400	1744	54	compatible	compatible	ADJ
ftr-400	1744	55	with	with	ADP
ftr-400	1744	56	ec	ec	PROPN
ftr-400	1744	57	110	110	NUM
ftr-400	1744	58	florida	florida	PROPN
ftr-400	1744	59	tax	tax	NOUN
ftr-400	1744	60	review	review	NOUN
ftr-400	1745	1	[	[	X
ftr-400	1745	2	vol.7:2	vol.7:2	NOUN
ftr-400	1745	3	428	428	NUM
ftr-400	1745	4	.	.	PUNCT
ftr-400	1746	1	anders	anders	PROPN
ftr-400	1746	2	rubinstein	rubinstein	PROPN
ftr-400	1746	3	&	&	CCONJ
ftr-400	1746	4	nikolaj	nikolaj	PROPN
ftr-400	1746	5	bjornholm	bjornholm	NOUN
ftr-400	1746	6	,	,	PUNCT
ftr-400	1746	7	news	news	NOUN
ftr-400	1746	8	analysis	analysis	NOUN
ftr-400	1746	9	:	:	PUNCT
ftr-400	1746	10	do	do	AUX
ftr-400	1746	11	the	the	DET
ftr-400	1746	12	lenz	lenz	PROPN
ftr-400	1746	13	and	and	CCONJ
ftr-400	1746	14	manninen	manninen	NOUN
ftr-400	1746	15	decisions	decision	NOUN
ftr-400	1746	16	invalidate	invalidate	VERB
ftr-400	1746	17	danish	danish	ADJ
ftr-400	1746	18	dividend	dividend	NOUN
ftr-400	1746	19	and	and	CCONJ
ftr-400	1746	20	cfc	cfc	PROPN
ftr-400	1746	21	taxation	taxation	NOUN
ftr-400	1746	22	?	?	PUNCT
ftr-400	1746	23	,	,	PUNCT
ftr-400	1746	24	36	36	NUM
ftr-400	1746	25	tax	tax	NOUN
ftr-400	1746	26	notes	note	NOUN
ftr-400	1746	27	int	int	PROPN
ftr-400	1746	28	�	�	PROPN
ftr-400	1746	29	l	l	NOUN
ftr-400	1746	30	286	286	NUM
ftr-400	1746	31	,	,	PUNCT
ftr-400	1746	32	286	286	NUM
ftr-400	1746	33	(	(	PUNCT
ftr-400	1746	34	2004	2004	NUM
ftr-400	1746	35	)	)	PUNCT
ftr-400	1746	36	.	.	PUNCT
ftr-400	1747	1	429	429	NUM
ftr-400	1747	2	.	.	PUNCT
ftr-400	1747	3	case	case	NOUN
ftr-400	1747	4	c-196/04	c-196/04	PROPN
ftr-400	1747	5	,	,	PUNCT
ftr-400	1747	6	cadbury	cadbury	PROPN
ftr-400	1747	7	schweppes	schweppes	PROPN
ftr-400	1747	8	plc	plc	PROPN
ftr-400	1747	9	v.	v.	PROPN
ftr-400	1747	10	comm	comm	PROPN
ftr-400	1747	11	�	�	PROPN
ftr-400	1747	12	rs	rs	NOUN
ftr-400	1747	13	of	of	ADP
ftr-400	1747	14	inland	inland	ADJ
ftr-400	1747	15	revenue	revenue	NOUN
ftr-400	1747	16	,	,	PUNCT
ftr-400	1747	17	2004	2004	NUM
ftr-400	1747	18	o.j	o.j	PROPN
ftr-400	1747	19	.	.	PUNCT
ftr-400	1747	20	(	(	PUNCT
ftr-400	1747	21	c	c	NOUN
ftr-400	1747	22	168	168	NUM
ftr-400	1747	23	)	)	PUNCT
ftr-400	1747	24	3	3	NUM
ftr-400	1747	25	(	(	PUNCT
ftr-400	1747	26	referral	referral	NOUN
ftr-400	1747	27	to	to	ADP
ftr-400	1747	28	the	the	DET
ftr-400	1747	29	ecj	ecj	NOUN
ftr-400	1747	30	for	for	ADP
ftr-400	1747	31	a	a	DET
ftr-400	1747	32	ruling	ruling	NOUN
ftr-400	1747	33	on	on	ADP
ftr-400	1747	34	the	the	DET
ftr-400	1747	35	issue	issue	NOUN
ftr-400	1747	36	of	of	ADP
ftr-400	1747	37	whether	whether	SCONJ
ftr-400	1747	38	tax	tax	NOUN
ftr-400	1747	39	legislation	legislation	NOUN
ftr-400	1747	40	that	that	PRON
ftr-400	1747	41	provides	provide	VERB
ftr-400	1747	42	different	different	ADJ
ftr-400	1747	43	rates	rate	NOUN
ftr-400	1747	44	of	of	ADP
ftr-400	1747	45	taxation	taxation	NOUN
ftr-400	1747	46	for	for	ADP
ftr-400	1747	47	companies	company	NOUN
ftr-400	1747	48	with	with	ADP
ftr-400	1747	49	subsidiaries	subsidiary	NOUN
ftr-400	1747	50	in	in	ADP
ftr-400	1747	51	the	the	DET
ftr-400	1747	52	same	same	ADJ
ftr-400	1747	53	and	and	CCONJ
ftr-400	1747	54	different	different	ADJ
ftr-400	1747	55	member	member	NOUN
ftr-400	1747	56	states	state	NOUN
ftr-400	1747	57	is	be	AUX
ftr-400	1747	58	compatible	compatible	ADJ
ftr-400	1747	59	with	with	ADP
ftr-400	1747	60	the	the	DET
ftr-400	1747	61	ec	ec	PROPN
ftr-400	1747	62	treaty	treaty	NOUN
ftr-400	1747	63	)	)	PUNCT
ftr-400	1747	64	.	.	PUNCT
ftr-400	1748	1	jens	jens	PROPN
ftr-400	1748	2	schönfeld	schönfeld	PROPN
ftr-400	1748	3	predicts	predict	VERB
ftr-400	1748	4	that	that	SCONJ
ftr-400	1748	5	the	the	DET
ftr-400	1748	6	ecj	ecj	NOUN
ftr-400	1748	7	is	be	AUX
ftr-400	1748	8	likely	likely	ADJ
ftr-400	1748	9	to	to	PART
ftr-400	1748	10	answer	answer	VERB
ftr-400	1748	11	the	the	DET
ftr-400	1748	12	special	special	ADJ
ftr-400	1748	13	commissioner	commissioner	NOUN
ftr-400	1748	14	�	�	NOUN
ftr-400	1748	15	s	s	PART
ftr-400	1748	16	question	question	NOUN
ftr-400	1748	17	by	by	ADP
ftr-400	1748	18	replying	reply	VERB
ftr-400	1748	19	that	that	SCONJ
ftr-400	1748	20	the	the	DET
ftr-400	1748	21	uk	uk	PROPN
ftr-400	1748	22	cfc	cfc	PROPN
ftr-400	1748	23	legislation	legislation	NOUN
ftr-400	1748	24	is	be	AUX
ftr-400	1748	25	incompatible	incompatible	ADJ
ftr-400	1748	26	with	with	ADP
ftr-400	1748	27	the	the	DET
ftr-400	1748	28	ec	ec	PROPN
ftr-400	1748	29	treaty	treaty	NOUN
ftr-400	1748	30	.	.	PUNCT
ftr-400	1749	1	jens	jens	PROPN
ftr-400	1749	2	schönfeld	schönfeld	PROPN
ftr-400	1749	3	,	,	PUNCT
ftr-400	1749	4	the	the	DET
ftr-400	1749	5	cadbury	cadbury	PROPN
ftr-400	1749	6	schweppes	schweppes	PROPN
ftr-400	1749	7	case	case	NOUN
ftr-400	1749	8	:	:	PUNCT
ftr-400	1749	9	are	be	AUX
ftr-400	1749	10	the	the	DET
ftr-400	1749	11	days	day	NOUN
ftr-400	1749	12	of	of	ADP
ftr-400	1749	13	the	the	DET
ftr-400	1749	14	united	united	PROPN
ftr-400	1749	15	kingdom	kingdom	PROPN
ftr-400	1749	16	�	�	PROPN
ftr-400	1749	17	s	s	PART
ftr-400	1749	18	cfc	cfc	NOUN
ftr-400	1749	19	legislation	legislation	NOUN
ftr-400	1749	20	numbered	number	VERB
ftr-400	1749	21	?	?	PUNCT
ftr-400	1749	22	,	,	PUNCT
ftr-400	1749	23	44	44	NUM
ftr-400	1749	24	eur	eur	NOUN
ftr-400	1749	25	.	.	PUNCT
ftr-400	1750	1	tax	tax	NOUN
ftr-400	1750	2	�	�	PROPN
ftr-400	1750	3	n	n	NUM
ftr-400	1750	4	441	441	NUM
ftr-400	1750	5	,	,	PUNCT
ftr-400	1750	6	452	452	NUM
ftr-400	1750	7	(	(	PUNCT
ftr-400	1750	8	2004	2004	NUM
ftr-400	1750	9	)	)	PUNCT
ftr-400	1750	10	.	.	PUNCT
ftr-400	1751	1	the	the	DET
ftr-400	1751	2	united	united	PROPN
ftr-400	1751	3	kingdom	kingdom	PROPN
ftr-400	1751	4	�	�	PROPN
ftr-400	1751	5	s	s	PART
ftr-400	1751	6	cfc	cfc	NOUN
ftr-400	1751	7	legislation	legislation	NOUN
ftr-400	1751	8	is	be	AUX
ftr-400	1751	9	also	also	ADV
ftr-400	1751	10	being	be	AUX
ftr-400	1751	11	challenged	challenge	VERB
ftr-400	1751	12	in	in	ADP
ftr-400	1751	13	case	case	NOUN
ftr-400	1751	14	c-203/05	c-203/05	PROPN
ftr-400	1751	15	,	,	PUNCT
ftr-400	1751	16	vodafone	vodafone	NOUN
ftr-400	1751	17	2	2	NUM
ftr-400	1751	18	v.	v.	ADP
ftr-400	1751	19	her	her	PRON
ftr-400	1751	20	majesty	majesty	PROPN
ftr-400	1751	21	�	�	PROPN
ftr-400	1751	22	s	s	PART
ftr-400	1751	23	revenue	revenue	NOUN
ftr-400	1751	24	and	and	CCONJ
ftr-400	1751	25	customs	custom	NOUN
ftr-400	1751	26	.	.	PUNCT
ftr-400	1752	1	hans	hans	PROPN
ftr-400	1752	2	van	van	PROPN
ftr-400	1752	3	den	den	PROPN
ftr-400	1752	4	hurk	hurk	NOUN
ftr-400	1752	5	,	,	PUNCT
ftr-400	1752	6	et	et	PROPN
ftr-400	1752	7	al	al	PROPN
ftr-400	1752	8	.	.	PROPN
ftr-400	1752	9	,	,	PUNCT
ftr-400	1752	10	eu	eu	PROPN
ftr-400	1752	11	tax	tax	PROPN
ftr-400	1752	12	review	review	PROPN
ftr-400	1752	13	,	,	PUNCT
ftr-400	1752	14	39	39	NUM
ftr-400	1752	15	tax	tax	NOUN
ftr-400	1752	16	notes	note	NOUN
ftr-400	1752	17	int	int	PROPN
ftr-400	1752	18	�	�	PROPN
ftr-400	1752	19	l	l	NOUN
ftr-400	1752	20	39	39	NUM
ftr-400	1752	21	,	,	PUNCT
ftr-400	1752	22	41	41	NUM
ftr-400	1752	23	(	(	PUNCT
ftr-400	1752	24	2005	2005	NUM
ftr-400	1752	25	)	)	PUNCT
ftr-400	1752	26	.	.	PUNCT
ftr-400	1753	1	430	430	NUM
ftr-400	1753	2	.	.	PUNCT
ftr-400	1754	1	emilio	emilio	PROPN
ftr-400	1754	2	cencerrado	cencerrado	PROPN
ftr-400	1754	3	,	,	PUNCT
ftr-400	1754	4	controlled	control	VERB
ftr-400	1754	5	foreign	foreign	ADJ
ftr-400	1754	6	company	company	NOUN
ftr-400	1754	7	and	and	CCONJ
ftr-400	1754	8	thin	thin	ADJ
ftr-400	1754	9	capitalization	capitalization	NOUN
ftr-400	1754	10	rules	rule	NOUN
ftr-400	1754	11	are	be	AUX
ftr-400	1754	12	not	not	PART
ftr-400	1754	13	applicable	applicable	ADJ
ftr-400	1754	14	in	in	ADP
ftr-400	1754	15	spain	spain	PROPN
ftr-400	1754	16	to	to	ADP
ftr-400	1754	17	entities	entity	NOUN
ftr-400	1754	18	resident	resident	NOUN
ftr-400	1754	19	in	in	ADP
ftr-400	1754	20	the	the	DET
ftr-400	1754	21	european	european	PROPN
ftr-400	1754	22	union	union	PROPN
ftr-400	1754	23	,	,	PUNCT
ftr-400	1754	24	13	13	NUM
ftr-400	1754	25	ec	ec	PROPN
ftr-400	1754	26	tax	tax	NOUN
ftr-400	1754	27	rev	rev	PROPN
ftr-400	1754	28	.	.	PROPN
ftr-400	1754	29	102	102	NUM
ftr-400	1754	30	,	,	PUNCT
ftr-400	1754	31	103	103	NUM
ftr-400	1754	32	(	(	PUNCT
ftr-400	1754	33	2004	2004	NUM
ftr-400	1754	34	)	)	PUNCT
ftr-400	1754	35	.	.	PUNCT
ftr-400	1755	1	interestingly	interestingly	ADV
ftr-400	1755	2	,	,	PUNCT
ftr-400	1755	3	germany	germany	PROPN
ftr-400	1755	4	responded	respond	VERB
ftr-400	1755	5	to	to	ADP
ftr-400	1755	6	the	the	DET
ftr-400	1755	7	lankhorst	lankhorst	ADJ
ftr-400	1755	8	judgment	judgment	NOUN
ftr-400	1755	9	by	by	ADP
ftr-400	1755	10	extending	extend	VERB
ftr-400	1755	11	their	their	PRON
ftr-400	1755	12	then	then	ADJ
ftr-400	1755	13	legislation	legislation	NOUN
ftr-400	1755	14	to	to	ADP
ftr-400	1755	15	lender	lender	NOUN
ftr-400	1755	16	companies	company	NOUN
ftr-400	1755	17	resident	resident	ADJ
ftr-400	1755	18	in	in	ADP
ftr-400	1755	19	germany	germany	PROPN
ftr-400	1755	20	as	as	ADV
ftr-400	1755	21	well	well	ADV
ftr-400	1755	22	whereas	whereas	SCONJ
ftr-400	1755	23	spain	spain	PROPN
ftr-400	1755	24	amended	amend	VERB
ftr-400	1755	25	their	their	PRON
ftr-400	1755	26	legislation	legislation	NOUN
ftr-400	1755	27	to	to	PART
ftr-400	1755	28	exempt	exempt	VERB
ftr-400	1755	29	all	all	DET
ftr-400	1755	30	residents	resident	NOUN
ftr-400	1755	31	of	of	ADP
ftr-400	1755	32	the	the	DET
ftr-400	1755	33	eu	eu	PROPN
ftr-400	1755	34	unless	unless	SCONJ
ftr-400	1755	35	the	the	DET
ftr-400	1755	36	territory	territory	NOUN
ftr-400	1755	37	is	be	AUX
ftr-400	1755	38	classified	classify	VERB
ftr-400	1755	39	as	as	ADP
ftr-400	1755	40	a	a	DET
ftr-400	1755	41	tax	tax	NOUN
ftr-400	1755	42	haven	haven	NOUN
ftr-400	1755	43	.	.	PUNCT
ftr-400	1756	1	i	i	PRON
ftr-400	1756	2	d.	d.	PROPN
ftr-400	1756	3	at	at	ADP
ftr-400	1756	4	105	105	NUM
ftr-400	1756	5	.	.	PUNCT
ftr-400	1757	1	431	431	NUM
ftr-400	1757	2	.	.	PUNCT
ftr-400	1758	1	luc	luc	PROPN
ftr-400	1758	2	hinnekens	hinnekens	PROPN
ftr-400	1758	3	,	,	PUNCT
ftr-400	1758	4	forum	forum	NOUN
ftr-400	1758	5	:	:	PUNCT
ftr-400	1758	6	european	european	ADJ
ftr-400	1758	7	court	court	NOUN
ftr-400	1758	8	goes	go	VERB
ftr-400	1758	9	for	for	ADP
ftr-400	1758	10	robust	robust	ADJ
ftr-400	1758	11	tax	tax	NOUN
ftr-400	1758	12	principles	principle	NOUN
ftr-400	1758	13	for	for	ADP
ftr-400	1758	14	treaty	treaty	NOUN
ftr-400	1758	15	freedoms	freedom	NOUN
ftr-400	1758	16	.	.	PUNCT
ftr-400	1759	1	what	what	PRON
ftr-400	1759	2	about	about	ADP
ftr-400	1759	3	reasonable	reasonable	ADJ
ftr-400	1759	4	exceptions	exception	NOUN
ftr-400	1759	5	and	and	CCONJ
ftr-400	1759	6	balances	balance	NOUN
ftr-400	1759	7	?	?	PUNCT
ftr-400	1759	8	,	,	PUNCT
ftr-400	1759	9	13	13	NUM
ftr-400	1759	10	ec	ec	PROPN
ftr-400	1759	11	tax	tax	NOUN
ftr-400	1759	12	rev	rev	PROPN
ftr-400	1759	13	.	.	PROPN
ftr-400	1759	14	65	65	NUM
ftr-400	1759	15	,	,	PUNCT
ftr-400	1759	16	66	66	NUM
ftr-400	1759	17	(	(	PUNCT
ftr-400	1759	18	2004	2004	NUM
ftr-400	1759	19	)	)	PUNCT
ftr-400	1759	20	.	.	PUNCT
ftr-400	1760	1	432	432	X
ftr-400	1760	2	.	.	PUNCT
ftr-400	1761	1	see	see	VERB
ftr-400	1761	2	infra	infra	NOUN
ftr-400	1761	3	part	part	NOUN
ftr-400	1761	4	iv	iv	NOUN
ftr-400	1761	5	.	.	PROPN
ftr-400	1761	6	433	433	NUM
ftr-400	1761	7	.	.	PUNCT
ftr-400	1762	1	cencerrado	cencerrado	PROPN
ftr-400	1762	2	,	,	PUNCT
ftr-400	1762	3	supra	supra	PROPN
ftr-400	1762	4	note	note	NOUN
ftr-400	1762	5	430	430	NUM
ftr-400	1762	6	,	,	PUNCT
ftr-400	1762	7	at	at	ADP
ftr-400	1762	8	107	107	NUM
ftr-400	1762	9	.	.	PUNCT
ftr-400	1763	1	law428	law428	PROPN
ftr-400	1763	2	and	and	CCONJ
ftr-400	1763	3	the	the	DET
ftr-400	1763	4	finance	finance	NOUN
ftr-400	1763	5	and	and	CCONJ
ftr-400	1763	6	tax	tax	NOUN
ftr-400	1763	7	tribunal	tribunal	NOUN
ftr-400	1763	8	referred	refer	VERB
ftr-400	1763	9	a	a	DET
ftr-400	1763	10	question	question	NOUN
ftr-400	1763	11	dealing	deal	VERB
ftr-400	1763	12	with	with	ADP
ftr-400	1763	13	the	the	DET
ftr-400	1763	14	uk	uk	PROPN
ftr-400	1763	15	�	�	PROPN
ftr-400	1763	16	s	s	PART
ftr-400	1763	17	cfc	cfc	NOUN
ftr-400	1763	18	legislation	legislation	NOUN
ftr-400	1763	19	to	to	ADP
ftr-400	1763	20	the	the	DET
ftr-400	1763	21	ecj	ecj	NOUN
ftr-400	1763	22	on	on	ADP
ftr-400	1763	23	april	april	PROPN
ftr-400	1763	24	29	29	NUM
ftr-400	1763	25	,	,	PUNCT
ftr-400	1763	26	2004.429	2004.429	ADJ
ftr-400	1763	27	european	european	ADJ
ftr-400	1763	28	tax	tax	NOUN
ftr-400	1763	29	scholars	scholar	NOUN
ftr-400	1763	30	are	be	AUX
ftr-400	1763	31	concerned	concerned	ADJ
ftr-400	1763	32	that	that	SCONJ
ftr-400	1763	33	the	the	DET
ftr-400	1763	34	pendulum	pendulum	NOUN
ftr-400	1763	35	has	have	AUX
ftr-400	1763	36	swung	swing	VERB
ftr-400	1763	37	so	so	ADV
ftr-400	1763	38	far	far	ADV
ftr-400	1763	39	in	in	ADP
ftr-400	1763	40	favor	favor	NOUN
ftr-400	1763	41	of	of	ADP
ftr-400	1763	42	taxpayers	taxpayer	NOUN
ftr-400	1763	43	as	as	SCONJ
ftr-400	1763	44	to	to	PART
ftr-400	1763	45	create	create	VERB
ftr-400	1763	46	a	a	DET
ftr-400	1763	47	preference	preference	NOUN
ftr-400	1763	48	for	for	ADP
ftr-400	1763	49	cross	cross	ADJ
ftr-400	1763	50	-	-	ADJ
ftr-400	1763	51	border	border	ADJ
ftr-400	1763	52	activity	activity	NOUN
ftr-400	1763	53	.	.	PUNCT
ftr-400	1764	1	denying	deny	VERB
ftr-400	1764	2	the	the	DET
ftr-400	1764	3	member	member	NOUN
ftr-400	1764	4	states	state	VERB
ftr-400	1764	5	the	the	DET
ftr-400	1764	6	ability	ability	NOUN
ftr-400	1764	7	to	to	PART
ftr-400	1764	8	maintain	maintain	VERB
ftr-400	1764	9	certain	certain	ADJ
ftr-400	1764	10	domestic	domestic	ADJ
ftr-400	1764	11	anti	anti	ADJ
ftr-400	1764	12	-	-	ADJ
ftr-400	1764	13	avoidance	avoidance	ADJ
ftr-400	1764	14	measures	measure	NOUN
ftr-400	1764	15	jeopardizes	jeopardize	VERB
ftr-400	1764	16	tax	tax	NOUN
ftr-400	1764	17	justice	justice	NOUN
ftr-400	1764	18	as	as	ADV
ftr-400	1764	19	well	well	ADV
ftr-400	1764	20	as	as	ADP
ftr-400	1764	21	causing	cause	VERB
ftr-400	1764	22	substantial	substantial	ADJ
ftr-400	1764	23	losses	loss	NOUN
ftr-400	1764	24	in	in	ADP
ftr-400	1764	25	the	the	DET
ftr-400	1764	26	tax	tax	NOUN
ftr-400	1764	27	revenue	revenue	NOUN
ftr-400	1764	28	of	of	ADP
ftr-400	1764	29	the	the	DET
ftr-400	1764	30	member	member	NOUN
ftr-400	1764	31	states.430	states.430	PROPN
ftr-400	1764	32	given	give	VERB
ftr-400	1764	33	the	the	DET
ftr-400	1764	34	progress	progress	NOUN
ftr-400	1764	35	made	make	VERB
ftr-400	1764	36	towards	towards	ADP
ftr-400	1764	37	the	the	DET
ftr-400	1764	38	internal	internal	ADJ
ftr-400	1764	39	market	market	NOUN
ftr-400	1764	40	,	,	PUNCT
ftr-400	1764	41	it	it	PRON
ftr-400	1764	42	is	be	AUX
ftr-400	1764	43	time	time	NOUN
ftr-400	1764	44	for	for	SCONJ
ftr-400	1764	45	a	a	DET
ftr-400	1764	46	more	more	ADV
ftr-400	1764	47	balanced	balanced	ADJ
ftr-400	1764	48	approach	approach	NOUN
ftr-400	1764	49	that	that	PRON
ftr-400	1764	50	takes	take	VERB
ftr-400	1764	51	into	into	ADP
ftr-400	1764	52	account	account	NOUN
ftr-400	1764	53	the	the	DET
ftr-400	1764	54	member	member	NOUN
ftr-400	1764	55	states	state	NOUN
ftr-400	1764	56	�	�	PROPN
ftr-400	1764	57	needs	need	VERB
ftr-400	1764	58	to	to	PART
ftr-400	1764	59	finance	finance	VERB
ftr-400	1764	60	their	their	PRON
ftr-400	1764	61	governments	government	NOUN
ftr-400	1764	62	.	.	PUNCT
ftr-400	1765	1	this	this	PRON
ftr-400	1765	2	could	could	AUX
ftr-400	1765	3	be	be	AUX
ftr-400	1765	4	accomplished	accomplish	VERB
ftr-400	1765	5	through	through	ADP
ftr-400	1765	6	a	a	DET
ftr-400	1765	7	more	more	ADV
ftr-400	1765	8	judicious	judicious	ADJ
ftr-400	1765	9	use	use	NOUN
ftr-400	1765	10	of	of	ADP
ftr-400	1765	11	the	the	DET
ftr-400	1765	12	rule	rule	NOUN
ftr-400	1765	13	of	of	ADP
ftr-400	1765	14	reason.431	reason.431	NOUN
ftr-400	1765	15	it	it	PRON
ftr-400	1765	16	seems	seem	VERB
ftr-400	1765	17	unreasonable	unreasonable	ADJ
ftr-400	1765	18	that	that	SCONJ
ftr-400	1765	19	only	only	ADV
ftr-400	1765	20	one	one	NUM
ftr-400	1765	21	justification	justification	NOUN
ftr-400	1765	22	has	have	AUX
ftr-400	1765	23	ever	ever	ADV
ftr-400	1765	24	been	be	AUX
ftr-400	1765	25	accepted	accept	VERB
ftr-400	1765	26	by	by	ADP
ftr-400	1765	27	the	the	DET
ftr-400	1765	28	ecj	ecj	NOUN
ftr-400	1765	29	in	in	ADP
ftr-400	1765	30	direct	direct	ADJ
ftr-400	1765	31	taxation	taxation	NOUN
ftr-400	1765	32	cases.432	cases.432	NOUN
ftr-400	1765	33	emilio	emilio	PROPN
ftr-400	1765	34	cencerrado	cencerrado	PROPN
ftr-400	1765	35	suggests	suggest	VERB
ftr-400	1765	36	reliance	reliance	NOUN
ftr-400	1765	37	on	on	ADP
ftr-400	1765	38	article	article	NOUN
ftr-400	1765	39	4	4	NUM
ftr-400	1765	40	of	of	ADP
ftr-400	1765	41	the	the	DET
ftr-400	1765	42	ec	ec	PROPN
ftr-400	1765	43	treaty	treaty	NOUN
ftr-400	1765	44	,	,	PUNCT
ftr-400	1765	45	which	which	PRON
ftr-400	1765	46	obligates	obligate	VERB
ftr-400	1765	47	the	the	DET
ftr-400	1765	48	member	member	NOUN
ftr-400	1765	49	states	state	NOUN
ftr-400	1765	50	to	to	PART
ftr-400	1765	51	avoid	avoid	VERB
ftr-400	1765	52	excessive	excessive	ADJ
ftr-400	1765	53	public	public	ADJ
ftr-400	1765	54	deficits.433	deficits.433	NOUN
ftr-400	1765	55	this	this	PRON
ftr-400	1765	56	is	be	AUX
ftr-400	1765	57	accomplished	accomplish	VERB
ftr-400	1765	58	in	in	ADP
ftr-400	1765	59	part	part	NOUN
ftr-400	1765	60	through	through	ADP
ftr-400	1765	61	sound	sound	ADJ
ftr-400	1765	62	tax	tax	NOUN
ftr-400	1765	63	policies	policy	NOUN
ftr-400	1765	64	that	that	PRON
ftr-400	1765	65	combat	combat	VERB
ftr-400	1765	66	anti	anti	ADJ
ftr-400	1765	67	-	-	ADJ
ftr-400	1765	68	avoidance	avoidance	ADJ
ftr-400	1765	69	conduct	conduct	NOUN
ftr-400	1765	70	.	.	PUNCT
ftr-400	1766	1	unlike	unlike	ADP
ftr-400	1766	2	in	in	ADP
ftr-400	1766	3	the	the	DET
ftr-400	1766	4	united	united	PROPN
ftr-400	1766	5	states	states	PROPN
ftr-400	1766	6	,	,	PUNCT
ftr-400	1766	7	in	in	ADP
ftr-400	1766	8	the	the	DET
ftr-400	1766	9	case	case	NOUN
ftr-400	1766	10	of	of	ADP
ftr-400	1766	11	the	the	DET
ftr-400	1766	12	european	european	PROPN
ftr-400	1766	13	union	union	PROPN
ftr-400	1766	14	,	,	PUNCT
ftr-400	1766	15	it	it	PRON
ftr-400	1766	16	is	be	AUX
ftr-400	1766	17	the	the	DET
ftr-400	1766	18	judicial	judicial	ADJ
ftr-400	1766	19	branch	branch	NOUN
ftr-400	1766	20	�	�	PROPN
ftr-400	1766	21	s	s	PART
ftr-400	1766	22	decisions	decision	NOUN
ftr-400	1766	23	that	that	PRON
ftr-400	1766	24	are	be	AUX
ftr-400	1766	25	affecting	affect	VERB
ftr-400	1766	26	the	the	DET
ftr-400	1766	27	member	member	NOUN
ftr-400	1766	28	states	state	NOUN
ftr-400	1766	29	�	�	PROPN
ftr-400	1766	30	ability	ability	NOUN
ftr-400	1766	31	to	to	PART
ftr-400	1766	32	finance	finance	VERB
ftr-400	1766	33	their	their	PRON
ftr-400	1766	34	governments	government	NOUN
ftr-400	1766	35	.	.	PUNCT
ftr-400	1767	1	2005	2005	NUM
ftr-400	1767	2	]	]	PUNCT
ftr-400	1767	3	tax	tax	NOUN
ftr-400	1767	4	discrimination	discrimination	NOUN
ftr-400	1767	5	111	111	NUM
ftr-400	1767	6	434	434	NUM
ftr-400	1767	7	.	.	PUNCT
ftr-400	1768	1	522	522	NUM
ftr-400	1768	2	u.s	u.s	PROPN
ftr-400	1768	3	.	.	PROPN
ftr-400	1768	4	287	287	NUM
ftr-400	1768	5	(	(	PUNCT
ftr-400	1768	6	1998	1998	NUM
ftr-400	1768	7	)	)	PUNCT
ftr-400	1768	8	.	.	PUNCT
ftr-400	1769	1	435	435	NUM
ftr-400	1769	2	.	.	PUNCT
ftr-400	1770	1	i	i	PRON
ftr-400	1770	2	d.	d.	PROPN
ftr-400	1770	3	at	at	ADP
ftr-400	1770	4	293	293	NUM
ftr-400	1770	5	.	.	PUNCT
ftr-400	1771	1	436	436	NUM
ftr-400	1771	2	.	.	PUNCT
ftr-400	1772	1	i	i	PRON
ftr-400	1772	2	d.	d.	PROPN
ftr-400	1772	3	at	at	ADP
ftr-400	1772	4	291	291	NUM
ftr-400	1772	5	-	-	SYM
ftr-400	1772	6	93	93	NUM
ftr-400	1772	7	(	(	PUNCT
ftr-400	1772	8	citing	cite	VERB
ftr-400	1772	9	n.y	n.y	PROPN
ftr-400	1772	10	.	.	PROPN
ftr-400	1772	11	tax	tax	NOUN
ftr-400	1772	12	law	law	NOUN
ftr-400	1772	13	§	§	PROPN
ftr-400	1772	14	631(b)(6	631(b)(6	PROPN
ftr-400	1772	15	)	)	PUNCT
ftr-400	1772	16	(	(	PUNCT
ftr-400	1772	17	mckinney	mckinney	NOUN
ftr-400	1772	18	1997	1997	NUM
ftr-400	1772	19	)	)	PUNCT
ftr-400	1772	20	,	,	PUNCT
ftr-400	1772	21	which	which	PRON
ftr-400	1772	22	states	state	VERB
ftr-400	1772	23	that	that	SCONJ
ftr-400	1772	24	the	the	DET
ftr-400	1772	25	deduction	deduction	NOUN
ftr-400	1772	26	for	for	ADP
ftr-400	1772	27	alimony	alimony	NOUN
ftr-400	1772	28	�	�	PROPN
ftr-400	1772	29	shall	shall	AUX
ftr-400	1772	30	not	not	PART
ftr-400	1772	31	constitute	constitute	VERB
ftr-400	1772	32	a	a	DET
ftr-400	1772	33	deduction	deduction	NOUN
ftr-400	1772	34	derived	derive	VERB
ftr-400	1772	35	from	from	ADP
ftr-400	1772	36	new	new	PROPN
ftr-400	1772	37	york	york	PROPN
ftr-400	1772	38	sources	source	NOUN
ftr-400	1772	39	.	.	PUNCT
ftr-400	1773	1	�	�	PROPN
ftr-400	1773	2	)	)	PUNCT
ftr-400	1773	3	.	.	PUNCT
ftr-400	1774	1	437	437	NUM
ftr-400	1774	2	.	.	PUNCT
ftr-400	1775	1	i	i	PRON
ftr-400	1775	2	d.	d.	PROPN
ftr-400	1775	3	at	at	ADP
ftr-400	1775	4	293	293	NUM
ftr-400	1775	5	.	.	PUNCT
ftr-400	1776	1	438	438	NUM
ftr-400	1776	2	.	.	PUNCT
ftr-400	1776	3	brief	brief	ADJ
ftr-400	1776	4	for	for	ADP
ftr-400	1776	5	petitioners	petitioner	NOUN
ftr-400	1776	6	at	at	ADP
ftr-400	1776	7	4	4	NUM
ftr-400	1776	8	,	,	PUNCT
ftr-400	1776	9	lunding	lunde	VERB
ftr-400	1776	10	(	(	PUNCT
ftr-400	1776	11	no	no	INTJ
ftr-400	1776	12	.	.	NOUN
ftr-400	1777	1	96	96	NUM
ftr-400	1777	2	-	-	SYM
ftr-400	1777	3	1462	1462	NUM
ftr-400	1777	4	)	)	PUNCT
ftr-400	1777	5	.	.	PUNCT
ftr-400	1778	1	439	439	NUM
ftr-400	1778	2	.	.	PUNCT
ftr-400	1779	1	after	after	SCONJ
ftr-400	1779	2	the	the	DET
ftr-400	1779	3	department	department	NOUN
ftr-400	1779	4	of	of	ADP
ftr-400	1779	5	taxation	taxation	NOUN
ftr-400	1779	6	and	and	CCONJ
ftr-400	1779	7	finance	finance	NOUN
ftr-400	1779	8	denied	deny	VERB
ftr-400	1779	9	the	the	DET
ftr-400	1779	10	deduction	deduction	NOUN
ftr-400	1779	11	,	,	PUNCT
ftr-400	1779	12	the	the	DET
ftr-400	1779	13	lundings	lunding	NOUN
ftr-400	1779	14	appealed	appeal	VERB
ftr-400	1779	15	to	to	ADP
ftr-400	1779	16	the	the	DET
ftr-400	1779	17	new	new	PROPN
ftr-400	1779	18	york	york	PROPN
ftr-400	1779	19	division	division	NOUN
ftr-400	1779	20	of	of	ADP
ftr-400	1779	21	tax	tax	NOUN
ftr-400	1779	22	appeals	appeal	NOUN
ftr-400	1779	23	where	where	SCONJ
ftr-400	1779	24	they	they	PRON
ftr-400	1779	25	were	be	AUX
ftr-400	1779	26	also	also	ADV
ftr-400	1779	27	denied	deny	VERB
ftr-400	1779	28	.	.	PUNCT
ftr-400	1780	1	they	they	PRON
ftr-400	1780	2	then	then	ADV
ftr-400	1780	3	brought	bring	VERB
ftr-400	1780	4	an	an	DET
ftr-400	1780	5	action	action	NOUN
ftr-400	1780	6	before	before	ADP
ftr-400	1780	7	the	the	DET
ftr-400	1780	8	appellate	appellate	ADJ
ftr-400	1780	9	division	division	NOUN
ftr-400	1780	10	of	of	ADP
ftr-400	1780	11	the	the	DET
ftr-400	1780	12	new	new	PROPN
ftr-400	1780	13	york	york	PROPN
ftr-400	1780	14	supreme	supreme	PROPN
ftr-400	1780	15	court	court	PROPN
ftr-400	1780	16	.	.	PUNCT
ftr-400	1781	1	lunding	lunding	NOUN
ftr-400	1781	2	,	,	PUNCT
ftr-400	1781	3	522	522	NUM
ftr-400	1781	4	u.s	u.s	PROPN
ftr-400	1781	5	.	.	PROPN
ftr-400	1781	6	at	at	ADP
ftr-400	1781	7	293	293	NUM
ftr-400	1781	8	.	.	PUNCT
ftr-400	1782	1	see	see	AUX
ftr-400	1782	2	also	also	ADV
ftr-400	1782	3	lunding	lunde	VERB
ftr-400	1782	4	v.	v.	ADP
ftr-400	1782	5	tax	tax	NOUN
ftr-400	1782	6	app	app	PROPN
ftr-400	1782	7	.	.	PUNCT
ftr-400	1783	1	trib	trib	PROPN
ftr-400	1783	2	.	.	PROPN
ftr-400	1783	3	,	,	PUNCT
ftr-400	1784	1	639	639	NUM
ftr-400	1784	2	n.y.s.2d	n.y.s.2d	NUM
ftr-400	1784	3	519	519	NUM
ftr-400	1784	4	(	(	PUNCT
ftr-400	1784	5	n.y	n.y	PROPN
ftr-400	1784	6	.	.	PROPN
ftr-400	1784	7	app	app	PROPN
ftr-400	1784	8	.	.	PUNCT
ftr-400	1785	1	div	div	PROPN
ftr-400	1785	2	.	.	PROPN
ftr-400	1785	3	1996	1996	NUM
ftr-400	1785	4	)	)	PUNCT
ftr-400	1785	5	,	,	PUNCT
ftr-400	1785	6	rev	rev	VERB
ftr-400	1785	7	�	�	PROPN
ftr-400	1785	8	d	d	PROPN
ftr-400	1785	9	,	,	PUNCT
ftr-400	1785	10	lunding	lunde	VERB
ftr-400	1785	11	v.	v.	ADP
ftr-400	1785	12	tax	tax	NOUN
ftr-400	1785	13	app	app	PROPN
ftr-400	1786	1	.	.	PUNCT
ftr-400	1786	2	trib	trib	PROPN
ftr-400	1786	3	.	.	PROPN
ftr-400	1787	1	,	,	PUNCT
ftr-400	1787	2	675	675	NUM
ftr-400	1787	3	n.e.2d	n.e.2d	NOUN
ftr-400	1787	4	816	816	NUM
ftr-400	1787	5	(	(	PUNCT
ftr-400	1787	6	n.y	n.y	PROPN
ftr-400	1787	7	.	.	PROPN
ftr-400	1787	8	1996	1996	NUM
ftr-400	1787	9	)	)	PUNCT
ftr-400	1787	10	,	,	PUNCT
ftr-400	1787	11	rev	rev	VERB
ftr-400	1787	12	�	�	PROPN
ftr-400	1787	13	d	d	PROPN
ftr-400	1787	14	,	,	PUNCT
ftr-400	1787	15	lunding	lunde	VERB
ftr-400	1787	16	v.	v.	ADP
ftr-400	1787	17	n.y	n.y	PROPN
ftr-400	1787	18	.	.	PROPN
ftr-400	1787	19	tax	tax	PROPN
ftr-400	1787	20	app	app	PROPN
ftr-400	1788	1	.	.	PUNCT
ftr-400	1788	2	trib	trib	PROPN
ftr-400	1788	3	.	.	PROPN
ftr-400	1789	1	,	,	PUNCT
ftr-400	1789	2	522	522	NUM
ftr-400	1789	3	u.s	u.s	PROPN
ftr-400	1789	4	.	.	PROPN
ftr-400	1789	5	287	287	NUM
ftr-400	1789	6	(	(	PUNCT
ftr-400	1789	7	1998	1998	NUM
ftr-400	1789	8	)	)	PUNCT
ftr-400	1789	9	.	.	PUNCT
ftr-400	1790	1	�	�	PROPN
ftr-400	1790	2	the	the	DET
ftr-400	1790	3	new	new	PROPN
ftr-400	1790	4	york	york	PROPN
ftr-400	1790	5	division	division	NOUN
ftr-400	1790	6	of	of	ADP
ftr-400	1790	7	taxation	taxation	NOUN
ftr-400	1790	8	,	,	PUNCT
ftr-400	1790	9	the	the	DET
ftr-400	1790	10	state	state	NOUN
ftr-400	1790	11	tax	tax	NOUN
ftr-400	1790	12	appeals	appeal	NOUN
ftr-400	1790	13	tribune	tribune	NOUN
ftr-400	1790	14	,	,	PUNCT
ftr-400	1790	15	and	and	CCONJ
ftr-400	1790	16	the	the	DET
ftr-400	1790	17	new	new	PROPN
ftr-400	1790	18	york	york	PROPN
ftr-400	1790	19	court	court	PROPN
ftr-400	1790	20	of	of	ADP
ftr-400	1790	21	appeals	appeal	NOUN
ftr-400	1790	22	determined	determine	VERB
ftr-400	1790	23	that	that	SCONJ
ftr-400	1790	24	he	he	PRON
ftr-400	1790	25	was	be	AUX
ftr-400	1790	26	not	not	PART
ftr-400	1790	27	entitled	entitle	VERB
ftr-400	1790	28	to	to	ADP
ftr-400	1790	29	the	the	DET
ftr-400	1790	30	deduction	deduction	NOUN
ftr-400	1790	31	;	;	PUNCT
ftr-400	1790	32	only	only	ADV
ftr-400	1790	33	the	the	DET
ftr-400	1790	34	appellate	appellate	ADJ
ftr-400	1790	35	division	division	NOUN
ftr-400	1790	36	,	,	PUNCT
ftr-400	1790	37	third	third	ADJ
ftr-400	1790	38	department	department	NOUN
ftr-400	1790	39	,	,	PUNCT
ftr-400	1790	40	found	find	VERB
ftr-400	1790	41	fault	fault	NOUN
ftr-400	1790	42	with	with	ADP
ftr-400	1790	43	new	new	PROPN
ftr-400	1790	44	york	york	PROPN
ftr-400	1790	45	�	�	PROPN
ftr-400	1790	46	s	s	PART
ftr-400	1790	47	denial	denial	NOUN
ftr-400	1790	48	of	of	ADP
ftr-400	1790	49	the	the	DET
ftr-400	1790	50	alimony	alimony	NOUN
ftr-400	1790	51	deduction	deduction	NOUN
ftr-400	1790	52	.	.	PUNCT
ftr-400	1791	1	�	�	PROPN
ftr-400	1791	2	diann	diann	PROPN
ftr-400	1791	3	lee	lee	PROPN
ftr-400	1791	4	smith	smith	PROPN
ftr-400	1791	5	,	,	PUNCT
ftr-400	1791	6	new	new	PROPN
ftr-400	1791	7	york	york	PROPN
ftr-400	1791	8	:	:	PUNCT
ftr-400	1791	9	denial	denial	NOUN
ftr-400	1791	10	of	of	ADP
ftr-400	1791	11	alimony	alimony	NOUN
ftr-400	1791	12	deduction	deduction	NOUN
ftr-400	1791	13	for	for	ADP
ftr-400	1791	14	nonresidents	nonresident	NOUN
ftr-400	1791	15	unconstitutional	unconstitutional	ADJ
ftr-400	1791	16	,	,	PUNCT
ftr-400	1791	17	10	10	NUM
ftr-400	1791	18	multistate	multistate	NOUN
ftr-400	1791	19	tax	tax	NOUN
ftr-400	1791	20	analyst	analyst	NOUN
ftr-400	1791	21	8	8	NUM
ftr-400	1791	22	(	(	PUNCT
ftr-400	1791	23	1998	1998	NUM
ftr-400	1791	24	)	)	PUNCT
ftr-400	1791	25	.	.	PUNCT
ftr-400	1792	1	440	440	NUM
ftr-400	1792	2	.	.	PUNCT
ftr-400	1793	1	lunding	lunde	VERB
ftr-400	1793	2	,	,	PUNCT
ftr-400	1793	3	522	522	NUM
ftr-400	1793	4	u.s	u.s	PROPN
ftr-400	1793	5	.	.	PROPN
ftr-400	1793	6	at	at	ADP
ftr-400	1793	7	293	293	NUM
ftr-400	1793	8	.	.	PUNCT
ftr-400	1794	1	for	for	ADP
ftr-400	1794	2	a	a	DET
ftr-400	1794	3	critique	critique	NOUN
ftr-400	1794	4	of	of	ADP
ftr-400	1794	5	this	this	DET
ftr-400	1794	6	position	position	NOUN
ftr-400	1794	7	,	,	PUNCT
ftr-400	1794	8	see	see	VERB
ftr-400	1794	9	michael	michael	PROPN
ftr-400	1794	10	j.	j.	PROPN
ftr-400	1794	11	mcintyre	mcintyre	PROPN
ftr-400	1794	12	&	&	CCONJ
ftr-400	1794	13	richard	richard	PROPN
ftr-400	1794	14	d.	d.	PROPN
ftr-400	1794	15	pomp	pomp	PROPN
ftr-400	1794	16	,	,	PUNCT
ftr-400	1794	17	post	post	ADJ
ftr-400	1794	18	-	-	ADJ
ftr-400	1794	19	marriage	marriage	ADJ
ftr-400	1794	20	income	income	NOUN
ftr-400	1794	21	splitting	splitting	NOUN
ftr-400	1794	22	through	through	ADP
ftr-400	1794	23	the	the	DET
ftr-400	1794	24	deduction	deduction	NOUN
ftr-400	1794	25	for	for	ADP
ftr-400	1794	26	alimony	alimony	NOUN
ftr-400	1794	27	payments	payment	NOUN
ftr-400	1794	28	:	:	PUNCT
ftr-400	1794	29	a	a	DET
ftr-400	1794	30	reply	reply	NOUN
ftr-400	1794	31	to	to	ADP
ftr-400	1794	32	professor	professor	NOUN
ftr-400	1794	33	schoettle	schoettle	NOUN
ftr-400	1794	34	on	on	ADP
ftr-400	1794	35	lunding	lunde	VERB
ftr-400	1794	36	v.	v.	ADP
ftr-400	1794	37	new	new	PROPN
ftr-400	1794	38	york	york	PROPN
ftr-400	1794	39	,	,	PUNCT
ftr-400	1794	40	13	13	NUM
ftr-400	1794	41	st	st	PROPN
ftr-400	1794	42	.	.	PROPN
ftr-400	1794	43	tax	tax	PROPN
ftr-400	1794	44	notes	note	NOUN
ftr-400	1794	45	1631	1631	NUM
ftr-400	1794	46	(	(	PUNCT
ftr-400	1794	47	1997	1997	NUM
ftr-400	1794	48	)	)	PUNCT
ftr-400	1794	49	.	.	PUNCT
ftr-400	1795	1	b.	b.	PROPN
ftr-400	1795	2	individual	individual	ADJ
ftr-400	1795	3	taxation	taxation	PROPN
ftr-400	1795	4	1	1	X
ftr-400	1795	5	.	.	PUNCT
ftr-400	1796	1	the	the	DET
ftr-400	1796	2	u.s	u.s	PROPN
ftr-400	1796	3	.	.	PROPN
ftr-400	1796	4	supreme	supreme	PROPN
ftr-400	1796	5	court	court	PROPN
ftr-400	1796	6	�	�	PROPN
ftr-400	1796	7	s	s	PART
ftr-400	1796	8	approach	approach	NOUN
ftr-400	1796	9	the	the	DET
ftr-400	1796	10	most	most	ADV
ftr-400	1796	11	recently	recently	ADV
ftr-400	1796	12	litigated	litigate	VERB
ftr-400	1796	13	case	case	NOUN
ftr-400	1796	14	of	of	ADP
ftr-400	1796	15	individual	individual	ADJ
ftr-400	1796	16	tax	tax	NOUN
ftr-400	1796	17	discrimination	discrimination	NOUN
ftr-400	1796	18	in	in	ADP
ftr-400	1796	19	the	the	DET
ftr-400	1796	20	united	united	PROPN
ftr-400	1796	21	states	states	PROPN
ftr-400	1796	22	is	be	AUX
ftr-400	1796	23	lunding	lunde	VERB
ftr-400	1796	24	v.	v.	ADP
ftr-400	1796	25	new	new	PROPN
ftr-400	1796	26	york	york	PROPN
ftr-400	1796	27	tax	tax	NOUN
ftr-400	1796	28	appeals	appeal	NOUN
ftr-400	1796	29	tribunal.434	tribunal.434	NOUN
ftr-400	1796	30	in	in	ADP
ftr-400	1796	31	this	this	DET
ftr-400	1796	32	case	case	NOUN
ftr-400	1796	33	,	,	PUNCT
ftr-400	1796	34	a	a	DET
ftr-400	1796	35	connecticut	connecticut	NOUN
ftr-400	1796	36	married	married	ADJ
ftr-400	1796	37	couple	couple	NOUN
ftr-400	1796	38	filed	file	VERB
ftr-400	1796	39	a	a	DET
ftr-400	1796	40	new	new	PROPN
ftr-400	1796	41	york	york	PROPN
ftr-400	1796	42	nonresident	nonresident	ADJ
ftr-400	1796	43	income	income	NOUN
ftr-400	1796	44	tax	tax	NOUN
ftr-400	1796	45	return	return	NOUN
ftr-400	1796	46	and	and	CCONJ
ftr-400	1796	47	took	take	VERB
ftr-400	1796	48	a	a	DET
ftr-400	1796	49	pro	pro	ADJ
ftr-400	1796	50	rata	rata	ADJ
ftr-400	1796	51	deduction	deduction	NOUN
ftr-400	1796	52	of	of	ADP
ftr-400	1796	53	the	the	DET
ftr-400	1796	54	alimony	alimony	NOUN
ftr-400	1796	55	paid	pay	VERB
ftr-400	1796	56	by	by	ADP
ftr-400	1796	57	the	the	DET
ftr-400	1796	58	husband	husband	NOUN
ftr-400	1796	59	to	to	ADP
ftr-400	1796	60	the	the	DET
ftr-400	1796	61	former	former	ADJ
ftr-400	1796	62	spouse	spouse	NOUN
ftr-400	1796	63	in	in	ADP
ftr-400	1796	64	proportion	proportion	NOUN
ftr-400	1796	65	to	to	ADP
ftr-400	1796	66	the	the	DET
ftr-400	1796	67	percentage	percentage	NOUN
ftr-400	1796	68	of	of	ADP
ftr-400	1796	69	the	the	DET
ftr-400	1796	70	husband	husband	NOUN
ftr-400	1796	71	�	�	PROPN
ftr-400	1796	72	s	s	PART
ftr-400	1796	73	business	business	NOUN
ftr-400	1796	74	income	income	NOUN
ftr-400	1796	75	that	that	PRON
ftr-400	1796	76	was	be	AUX
ftr-400	1796	77	earned	earn	VERB
ftr-400	1796	78	in	in	ADP
ftr-400	1796	79	new	new	PROPN
ftr-400	1796	80	york	york	PROPN
ftr-400	1796	81	(	(	PUNCT
ftr-400	1796	82	approximately	approximately	ADV
ftr-400	1796	83	48%).435	48%).435	NUM
ftr-400	1796	84	the	the	DET
ftr-400	1796	85	new	new	PROPN
ftr-400	1796	86	york	york	PROPN
ftr-400	1796	87	state	state	PROPN
ftr-400	1796	88	income	income	PROPN
ftr-400	1796	89	tax	tax	PROPN
ftr-400	1796	90	statute	statute	NOUN
ftr-400	1796	91	did	do	AUX
ftr-400	1796	92	not	not	PART
ftr-400	1796	93	allow	allow	VERB
ftr-400	1796	94	for	for	SCONJ
ftr-400	1796	95	such	such	DET
ftr-400	1796	96	a	a	DET
ftr-400	1796	97	deduction	deduction	NOUN
ftr-400	1796	98	for	for	ADP
ftr-400	1796	99	nonresidents.436	nonresidents.436	NOUN
ftr-400	1796	100	the	the	DET
ftr-400	1796	101	deduction	deduction	NOUN
ftr-400	1796	102	was	be	AUX
ftr-400	1796	103	denied	deny	VERB
ftr-400	1796	104	and	and	CCONJ
ftr-400	1796	105	the	the	DET
ftr-400	1796	106	department	department	NOUN
ftr-400	1796	107	of	of	ADP
ftr-400	1796	108	taxation	taxation	NOUN
ftr-400	1796	109	and	and	CCONJ
ftr-400	1796	110	finance	finance	NOUN
ftr-400	1796	111	recalculated	recalculate	VERB
ftr-400	1796	112	the	the	DET
ftr-400	1796	113	couple	couple	NOUN
ftr-400	1796	114	�	�	PROPN
ftr-400	1796	115	s	s	PART
ftr-400	1796	116	tax	tax	NOUN
ftr-400	1796	117	liability.437	liability.437	NOUN
ftr-400	1796	118	the	the	DET
ftr-400	1796	119	recalculated	recalculate	VERB
ftr-400	1796	120	new	new	PROPN
ftr-400	1796	121	york	york	PROPN
ftr-400	1796	122	state	state	PROPN
ftr-400	1796	123	tax	tax	NOUN
ftr-400	1796	124	liability	liability	NOUN
ftr-400	1796	125	was	be	AUX
ftr-400	1796	126	14.8	14.8	NUM
ftr-400	1796	127	%	%	NOUN
ftr-400	1796	128	higher	high	ADJ
ftr-400	1796	129	than	than	ADP
ftr-400	1796	130	what	what	PRON
ftr-400	1796	131	a	a	DET
ftr-400	1796	132	new	new	PROPN
ftr-400	1796	133	york	york	PROPN
ftr-400	1796	134	resident	resident	NOUN
ftr-400	1796	135	with	with	ADP
ftr-400	1796	136	the	the	DET
ftr-400	1796	137	same	same	ADJ
ftr-400	1796	138	income	income	NOUN
ftr-400	1796	139	and	and	CCONJ
ftr-400	1796	140	alimony	alimony	NOUN
ftr-400	1796	141	would	would	AUX
ftr-400	1796	142	be	be	AUX
ftr-400	1796	143	required	require	VERB
ftr-400	1796	144	to	to	PART
ftr-400	1796	145	pay.438	pay.438	VERB
ftr-400	1796	146	the	the	DET
ftr-400	1796	147	lundings	lunding	NOUN
ftr-400	1796	148	appealed	appeal	VERB
ftr-400	1796	149	the	the	DET
ftr-400	1796	150	assessment	assessment	NOUN
ftr-400	1796	151	through	through	ADP
ftr-400	1796	152	the	the	DET
ftr-400	1796	153	administrative	administrative	ADJ
ftr-400	1796	154	process	process	NOUN
ftr-400	1796	155	and	and	CCONJ
ftr-400	1796	156	then	then	ADV
ftr-400	1796	157	through	through	ADP
ftr-400	1796	158	the	the	DET
ftr-400	1796	159	new	new	PROPN
ftr-400	1796	160	york	york	PROPN
ftr-400	1796	161	state	state	PROPN
ftr-400	1796	162	court	court	PROPN
ftr-400	1796	163	system.439	system.439	PROPN
ftr-400	1796	164	the	the	DET
ftr-400	1796	165	taxpayers	taxpayer	NOUN
ftr-400	1796	166	asserted	assert	VERB
ftr-400	1796	167	that	that	SCONJ
ftr-400	1796	168	new	new	PROPN
ftr-400	1796	169	york	york	PROPN
ftr-400	1796	170	�	�	PROPN
ftr-400	1796	171	s	s	PART
ftr-400	1796	172	tax	tax	NOUN
ftr-400	1796	173	provision	provision	NOUN
ftr-400	1796	174	violated	violate	VERB
ftr-400	1796	175	the	the	DET
ftr-400	1796	176	privileges	privilege	NOUN
ftr-400	1796	177	and	and	CCONJ
ftr-400	1796	178	immunities	immunity	NOUN
ftr-400	1796	179	clause	clause	NOUN
ftr-400	1796	180	because	because	SCONJ
ftr-400	1796	181	it	it	PRON
ftr-400	1796	182	resulted	result	VERB
ftr-400	1796	183	in	in	ADP
ftr-400	1796	184	a	a	DET
ftr-400	1796	185	nonresident	nonresident	ADJ
ftr-400	1796	186	�	�	NOUN
ftr-400	1796	187	s	s	PART
ftr-400	1796	188	tax	tax	NOUN
ftr-400	1796	189	liability	liability	NOUN
ftr-400	1796	190	being	be	AUX
ftr-400	1796	191	greater	great	ADJ
ftr-400	1796	192	than	than	SCONJ
ftr-400	1796	193	if	if	SCONJ
ftr-400	1796	194	the	the	DET
ftr-400	1796	195	nonresident	nonresident	NOUN
ftr-400	1796	196	was	be	AUX
ftr-400	1796	197	a	a	DET
ftr-400	1796	198	resident.440	resident.440	NOUN
ftr-400	1796	199	the	the	DET
ftr-400	1796	200	new	new	PROPN
ftr-400	1796	201	york	york	PROPN
ftr-400	1796	202	court	court	PROPN
ftr-400	1796	203	of	of	ADP
ftr-400	1796	204	appeals	appeals	PROPN
ftr-400	1796	205	upheld	uphold	VERB
ftr-400	1796	206	the	the	DET
ftr-400	1796	207	constitutionality	constitutionality	NOUN
ftr-400	1796	208	of	of	ADP
ftr-400	1796	209	the	the	DET
ftr-400	1796	210	new	new	PROPN
ftr-400	1796	211	york	york	PROPN
ftr-400	1796	212	statute	statute	PROPN
ftr-400	1796	213	�	�	PROPN
ftr-400	1796	214	s	s	PART
ftr-400	1796	215	disparate	disparate	ADJ
ftr-400	1796	216	tax	tax	NOUN
ftr-400	1796	217	treatment	treatment	NOUN
ftr-400	1796	218	of	of	ADP
ftr-400	1796	219	alimony	alimony	NOUN
ftr-400	1796	220	paid	pay	VERB
ftr-400	1796	221	by	by	ADP
ftr-400	1796	222	a	a	DET
ftr-400	1796	223	nonresident	nonresident	ADJ
ftr-400	1796	224	112	112	NUM
ftr-400	1796	225	florida	florida	PROPN
ftr-400	1796	226	tax	tax	NOUN
ftr-400	1796	227	review	review	NOUN
ftr-400	1796	228	[	[	X
ftr-400	1796	229	vol.7:2	vol.7:2	NOUN
ftr-400	1796	230	441	441	NUM
ftr-400	1796	231	.	.	PUNCT
ftr-400	1796	232	lunding	lunde	VERB
ftr-400	1796	233	v.	v.	ADP
ftr-400	1796	234	tax	tax	NOUN
ftr-400	1796	235	app	app	PROPN
ftr-400	1797	1	.	.	PUNCT
ftr-400	1797	2	trib	trib	PROPN
ftr-400	1797	3	.	.	PROPN
ftr-400	1797	4	,	,	PUNCT
ftr-400	1798	1	675	675	NUM
ftr-400	1798	2	n.e	n.e	PROPN
ftr-400	1798	3	.	.	PUNCT
ftr-400	1798	4	2d	2d	PROPN
ftr-400	1798	5	816	816	NUM
ftr-400	1798	6	,	,	PUNCT
ftr-400	1798	7	821	821	NUM
ftr-400	1798	8	(	(	PUNCT
ftr-400	1798	9	n.y	n.y	PROPN
ftr-400	1798	10	.	.	PROPN
ftr-400	1798	11	1996	1996	NUM
ftr-400	1798	12	)	)	PUNCT
ftr-400	1798	13	,	,	PUNCT
ftr-400	1798	14	rev	rev	VERB
ftr-400	1798	15	�	�	PROPN
ftr-400	1798	16	g	g	PROPN
ftr-400	1798	17	,	,	PUNCT
ftr-400	1798	18	639	639	NUM
ftr-400	1798	19	n.y.s.2d	n.y.s.2d	NUM
ftr-400	1798	20	519	519	NUM
ftr-400	1798	21	(	(	PUNCT
ftr-400	1798	22	n.y	n.y	PROPN
ftr-400	1798	23	.	.	PROPN
ftr-400	1798	24	app	app	PROPN
ftr-400	1798	25	.	.	PUNCT
ftr-400	1799	1	div	div	PROPN
ftr-400	1799	2	.	.	PROPN
ftr-400	1799	3	1996	1996	NUM
ftr-400	1799	4	)	)	PUNCT
ftr-400	1799	5	.	.	PUNCT
ftr-400	1800	1	442	442	NUM
ftr-400	1800	2	.	.	PUNCT
ftr-400	1801	1	334	334	NUM
ftr-400	1801	2	u.s	u.s	PROPN
ftr-400	1801	3	.	.	PROPN
ftr-400	1801	4	385	385	NUM
ftr-400	1801	5	,	,	PUNCT
ftr-400	1801	6	396	396	NUM
ftr-400	1801	7	(	(	PUNCT
ftr-400	1801	8	1948	1948	NUM
ftr-400	1801	9	)	)	PUNCT
ftr-400	1801	10	.	.	PUNCT
ftr-400	1802	1	443	443	NUM
ftr-400	1802	2	.	.	X
ftr-400	1803	1	252	252	NUM
ftr-400	1803	2	u.s	u.s	PROPN
ftr-400	1803	3	.	.	PROPN
ftr-400	1803	4	37	37	NUM
ftr-400	1803	5	(	(	PUNCT
ftr-400	1803	6	1920	1920	NUM
ftr-400	1803	7	)	)	PUNCT
ftr-400	1803	8	.	.	PUNCT
ftr-400	1804	1	444	444	NUM
ftr-400	1804	2	.	.	X
ftr-400	1805	1	252	252	NUM
ftr-400	1805	2	u.s	u.s	PROPN
ftr-400	1805	3	.	.	PROPN
ftr-400	1805	4	60	60	NUM
ftr-400	1805	5	(	(	PUNCT
ftr-400	1805	6	1920	1920	NUM
ftr-400	1805	7	)	)	PUNCT
ftr-400	1805	8	.	.	PUNCT
ftr-400	1806	1	445	445	NUM
ftr-400	1806	2	.	.	PUNCT
ftr-400	1807	1	lunding	lunde	VERB
ftr-400	1807	2	,	,	PUNCT
ftr-400	1807	3	675	675	NUM
ftr-400	1807	4	n.e.2d	n.e.2d	NOUN
ftr-400	1807	5	at	at	ADP
ftr-400	1807	6	819	819	NUM
ftr-400	1807	7	.	.	PUNCT
ftr-400	1807	8	446	446	NUM
ftr-400	1807	9	.	.	PUNCT
ftr-400	1808	1	i	i	PRON
ftr-400	1808	2	d.	d.	PROPN
ftr-400	1808	3	at	at	ADP
ftr-400	1808	4	821	821	NUM
ftr-400	1808	5	.	.	PUNCT
ftr-400	1809	1	447	447	NUM
ftr-400	1809	2	.	.	PUNCT
ftr-400	1810	1	i	i	PRON
ftr-400	1810	2	d.	d.	PROPN
ftr-400	1810	3	448	448	NUM
ftr-400	1810	4	.	.	PUNCT
ftr-400	1811	1	lunding	lunde	VERB
ftr-400	1811	2	,	,	PUNCT
ftr-400	1811	3	522	522	NUM
ftr-400	1811	4	u.s	u.s	PROPN
ftr-400	1811	5	.	.	PROPN
ftr-400	1811	6	at	at	ADP
ftr-400	1811	7	289	289	NUM
ftr-400	1811	8	-	-	SYM
ftr-400	1811	9	90	90	NUM
ftr-400	1811	10	.	.	PUNCT
ftr-400	1812	1	449	449	NUM
ftr-400	1812	2	.	.	PUNCT
ftr-400	1813	1	i	i	PRON
ftr-400	1813	2	d.	d.	PROPN
ftr-400	1813	3	at	at	ADP
ftr-400	1813	4	315	315	NUM
ftr-400	1813	5	.	.	PUNCT
ftr-400	1814	1	�	�	PROPN
ftr-400	1815	1	[	[	X
ftr-400	1815	2	a	a	X
ftr-400	1815	3	]	]	X
ftr-400	1815	4	state	state	NOUN
ftr-400	1815	5	may	may	AUX
ftr-400	1815	6	defend	defend	VERB
ftr-400	1815	7	its	its	PRON
ftr-400	1815	8	position	position	NOUN
ftr-400	1815	9	by	by	ADP
ftr-400	1815	10	demonstrating	demonstrate	VERB
ftr-400	1815	11	that	that	PRON
ftr-400	1815	12	�	�	PROPN
ftr-400	1815	13	(	(	PUNCT
ftr-400	1815	14	i	i	PROPN
ftr-400	1815	15	)	)	PUNCT
ftr-400	1815	16	there	there	PRON
ftr-400	1815	17	is	be	VERB
ftr-400	1815	18	a	a	DET
ftr-400	1815	19	substantial	substantial	ADJ
ftr-400	1815	20	reason	reason	NOUN
ftr-400	1815	21	for	for	ADP
ftr-400	1815	22	the	the	DET
ftr-400	1815	23	difference	difference	NOUN
ftr-400	1815	24	in	in	ADP
ftr-400	1815	25	treatment	treatment	NOUN
ftr-400	1815	26	;	;	PUNCT
ftr-400	1815	27	and	and	CCONJ
ftr-400	1815	28	(	(	PUNCT
ftr-400	1815	29	ii	ii	NOUN
ftr-400	1815	30	)	)	PUNCT
ftr-400	1815	31	the	the	DET
ftr-400	1815	32	discrimination	discrimination	NOUN
ftr-400	1815	33	practiced	practice	VERB
ftr-400	1815	34	against	against	ADP
ftr-400	1815	35	nonresidents	nonresident	NOUN
ftr-400	1815	36	bears	bear	VERB
ftr-400	1815	37	a	a	DET
ftr-400	1815	38	substantial	substantial	ADJ
ftr-400	1815	39	relationship	relationship	NOUN
ftr-400	1815	40	to	to	ADP
ftr-400	1815	41	the	the	DET
ftr-400	1815	42	state	state	NOUN
ftr-400	1815	43	�	�	PROPN
ftr-400	1815	44	s	s	PART
ftr-400	1815	45	objectives	objective	NOUN
ftr-400	1815	46	.	.	PUNCT
ftr-400	1816	1	�	�	PROPN
ftr-400	1816	2	�	�	PROPN
ftr-400	1816	3	i	i	PRON
ftr-400	1816	4	d.	d.	PROPN
ftr-400	1816	5	at	at	ADP
ftr-400	1816	6	298	298	NUM
ftr-400	1816	7	(	(	PUNCT
ftr-400	1816	8	citing	cite	VERB
ftr-400	1816	9	supreme	supreme	PROPN
ftr-400	1816	10	court	court	PROPN
ftr-400	1816	11	of	of	ADP
ftr-400	1816	12	n.h	n.h	PROPN
ftr-400	1816	13	.	.	PUNCT
ftr-400	1817	1	v.	v.	ADP
ftr-400	1817	2	piper	piper	NOUN
ftr-400	1817	3	,	,	PUNCT
ftr-400	1817	4	470	470	NUM
ftr-400	1817	5	u.s	u.s	PROPN
ftr-400	1817	6	.	.	PROPN
ftr-400	1817	7	274	274	NUM
ftr-400	1817	8	,	,	PUNCT
ftr-400	1817	9	284	284	NUM
ftr-400	1817	10	(	(	PUNCT
ftr-400	1817	11	1985	1985	NUM
ftr-400	1817	12	)	)	PUNCT
ftr-400	1817	13	)	)	PUNCT
ftr-400	1817	14	.	.	PUNCT
ftr-400	1818	1	450	450	NUM
ftr-400	1818	2	.	.	PUNCT
ftr-400	1819	1	i	i	PRON
ftr-400	1819	2	d.	d.	PROPN
ftr-400	1819	3	at	at	ADP
ftr-400	1819	4	297	297	NUM
ftr-400	1819	5	.	.	PUNCT
ftr-400	1820	1	451	451	NUM
ftr-400	1820	2	.	.	PUNCT
ftr-400	1821	1	i	i	PRON
ftr-400	1821	2	d.	d.	PROPN
ftr-400	1821	3	at	at	ADP
ftr-400	1821	4	299	299	NUM
ftr-400	1821	5	.	.	PUNCT
ftr-400	1822	1	452	452	NUM
ftr-400	1822	2	.	.	PUNCT
ftr-400	1823	1	i	i	PRON
ftr-400	1823	2	d.	d.	PROPN
ftr-400	1823	3	at	at	ADP
ftr-400	1823	4	296	296	NUM
ftr-400	1823	5	(	(	PUNCT
ftr-400	1823	6	citing	cite	VERB
ftr-400	1823	7	paul	paul	PROPN
ftr-400	1823	8	v.	v.	PROPN
ftr-400	1823	9	virginia	virginia	PROPN
ftr-400	1823	10	,	,	PUNCT
ftr-400	1823	11	75	75	NUM
ftr-400	1823	12	u.s	u.s	PROPN
ftr-400	1823	13	.	.	PROPN
ftr-400	1823	14	(	(	PUNCT
ftr-400	1823	15	8	8	NUM
ftr-400	1823	16	wall	wall	NOUN
ftr-400	1823	17	.	.	PUNCT
ftr-400	1823	18	)	)	PUNCT
ftr-400	1824	1	168	168	NUM
ftr-400	1824	2	,	,	PUNCT
ftr-400	1824	3	180	180	NUM
ftr-400	1824	4	(	(	PUNCT
ftr-400	1824	5	1869	1869	NUM
ftr-400	1824	6	)	)	PUNCT
ftr-400	1824	7	)	)	PUNCT
ftr-400	1824	8	.	.	PUNCT
ftr-400	1825	1	as	as	SCONJ
ftr-400	1825	2	fully	fully	ADV
ftr-400	1825	3	justified	justify	VERB
ftr-400	1825	4	because	because	SCONJ
ftr-400	1825	5	in	in	ADP
ftr-400	1825	6	effect	effect	NOUN
ftr-400	1825	7	�	�	VERB
ftr-400	1825	8	the	the	DET
ftr-400	1825	9	advantage	advantage	NOUN
ftr-400	1825	10	granted	grant	VERB
ftr-400	1825	11	residents	resident	NOUN
ftr-400	1825	12	is	be	AUX
ftr-400	1825	13	offset	offset	VERB
ftr-400	1825	14	by	by	ADP
ftr-400	1825	15	the	the	DET
ftr-400	1825	16	additional	additional	ADJ
ftr-400	1825	17	burden	burden	NOUN
ftr-400	1825	18	of	of	ADP
ftr-400	1825	19	being	be	AUX
ftr-400	1825	20	taxed	tax	VERB
ftr-400	1825	21	on	on	ADP
ftr-400	1825	22	all	all	DET
ftr-400	1825	23	sources	source	NOUN
ftr-400	1825	24	of	of	ADP
ftr-400	1825	25	income.	income.	NOUN
ftr-400	1825	26	�	�	NOUN
ftr-400	1825	27	441	441	NUM
ftr-400	1825	28	the	the	DET
ftr-400	1825	29	�	�	PROPN
ftr-400	1825	30	substantial	substantial	ADJ
ftr-400	1825	31	reason	reason	NOUN
ftr-400	1825	32	test	test	NOUN
ftr-400	1825	33	�	�	PROPN
ftr-400	1825	34	created	create	VERB
ftr-400	1825	35	in	in	ADP
ftr-400	1825	36	the	the	DET
ftr-400	1825	37	toomer	toomer	PROPN
ftr-400	1825	38	v.	v.	ADP
ftr-400	1825	39	witsell	witsell	PROPN
ftr-400	1826	1	case,442	case,442	PROPN
ftr-400	1826	2	allows	allow	VERB
ftr-400	1826	3	a	a	DET
ftr-400	1826	4	state	state	NOUN
ftr-400	1826	5	�	�	NOUN
ftr-400	1826	6	s	s	PART
ftr-400	1826	7	disparate	disparate	ADJ
ftr-400	1826	8	treatment	treatment	NOUN
ftr-400	1826	9	of	of	ADP
ftr-400	1826	10	nonresidents	nonresident	NOUN
ftr-400	1826	11	only	only	ADV
ftr-400	1826	12	when	when	SCONJ
ftr-400	1826	13	they	they	PRON
ftr-400	1826	14	have	have	VERB
ftr-400	1826	15	a	a	DET
ftr-400	1826	16	valid	valid	ADJ
ftr-400	1826	17	independent	independent	ADJ
ftr-400	1826	18	reason	reason	NOUN
ftr-400	1826	19	.	.	PUNCT
ftr-400	1827	1	the	the	DET
ftr-400	1827	2	new	new	PROPN
ftr-400	1827	3	york	york	PROPN
ftr-400	1827	4	court	court	PROPN
ftr-400	1827	5	of	of	ADP
ftr-400	1827	6	appeals	appeals	PROPN
ftr-400	1827	7	asserted	assert	VERB
ftr-400	1827	8	that	that	SCONJ
ftr-400	1827	9	shaffer	shaffer	NOUN
ftr-400	1827	10	v.	v.	ADP
ftr-400	1827	11	carter443	carter443	PROPN
ftr-400	1827	12	and	and	CCONJ
ftr-400	1827	13	travis	travis	PROPN
ftr-400	1827	14	v.	v.	PROPN
ftr-400	1827	15	yale	yale	PROPN
ftr-400	1827	16	&	&	CCONJ
ftr-400	1827	17	towne	towne	PROPN
ftr-400	1827	18	mfg	mfg	PROPN
ftr-400	1827	19	.	.	PUNCT
ftr-400	1828	1	co.444	co.444	PROPN
ftr-400	1828	2	�	�	PROPN
ftr-400	1828	3	established	establish	VERB
ftr-400	1828	4	that	that	SCONJ
ftr-400	1828	5	limiting	limit	VERB
ftr-400	1828	6	taxation	taxation	NOUN
ftr-400	1828	7	of	of	ADP
ftr-400	1828	8	nonresidents	nonresident	NOUN
ftr-400	1828	9	to	to	ADP
ftr-400	1828	10	their	their	PRON
ftr-400	1828	11	in	in	ADP
ftr-400	1828	12	-	-	PUNCT
ftr-400	1828	13	state	state	NOUN
ftr-400	1828	14	income	income	NOUN
ftr-400	1828	15	was	be	AUX
ftr-400	1828	16	a	a	DET
ftr-400	1828	17	sufficient	sufficient	ADJ
ftr-400	1828	18	justification	justification	NOUN
ftr-400	1828	19	for	for	ADP
ftr-400	1828	20	similarly	similarly	ADV
ftr-400	1828	21	limiting	limit	VERB
ftr-400	1828	22	their	their	PRON
ftr-400	1828	23	deductions	deduction	NOUN
ftr-400	1828	24	to	to	ADP
ftr-400	1828	25	expenses	expense	NOUN
ftr-400	1828	26	derived	derive	VERB
ftr-400	1828	27	from	from	ADP
ftr-400	1828	28	sources	source	NOUN
ftr-400	1828	29	producing	produce	VERB
ftr-400	1828	30	that	that	SCONJ
ftr-400	1828	31	in	in	ADP
ftr-400	1828	32	-	-	PUNCT
ftr-400	1828	33	state	state	NOUN
ftr-400	1828	34	income.	income.	NOUN
ftr-400	1828	35	�	�	NOUN
ftr-400	1828	36	445	445	NUM
ftr-400	1828	37	thus	thus	ADV
ftr-400	1828	38	,	,	PUNCT
ftr-400	1828	39	the	the	DET
ftr-400	1828	40	new	new	PROPN
ftr-400	1828	41	york	york	PROPN
ftr-400	1828	42	court	court	PROPN
ftr-400	1828	43	of	of	ADP
ftr-400	1828	44	appeals	appeals	PROPN
ftr-400	1828	45	agreed	agree	VERB
ftr-400	1828	46	with	with	ADP
ftr-400	1828	47	new	new	PROPN
ftr-400	1828	48	york	york	PROPN
ftr-400	1828	49	state	state	PROPN
ftr-400	1828	50	�	�	PROPN
ftr-400	1828	51	s	s	PART
ftr-400	1828	52	argument	argument	NOUN
ftr-400	1828	53	that	that	SCONJ
ftr-400	1828	54	the	the	DET
ftr-400	1828	55	nonresident	nonresident	ADJ
ftr-400	1828	56	discrimination	discrimination	NOUN
ftr-400	1828	57	was	be	AUX
ftr-400	1828	58	justified	justify	VERB
ftr-400	1828	59	given	give	VERB
ftr-400	1828	60	that	that	SCONJ
ftr-400	1828	61	nonresidents	nonresident	NOUN
ftr-400	1828	62	were	be	AUX
ftr-400	1828	63	only	only	ADV
ftr-400	1828	64	taxed	tax	VERB
ftr-400	1828	65	on	on	ADP
ftr-400	1828	66	in	in	ADP
ftr-400	1828	67	-	-	PUNCT
ftr-400	1828	68	state	state	NOUN
ftr-400	1828	69	income	income	NOUN
ftr-400	1828	70	while	while	SCONJ
ftr-400	1828	71	residents	resident	NOUN
ftr-400	1828	72	were	be	AUX
ftr-400	1828	73	taxed	tax	VERB
ftr-400	1828	74	on	on	ADP
ftr-400	1828	75	worldwide	worldwide	ADJ
ftr-400	1828	76	income.446	income.446	PROPN
ftr-400	1828	77	the	the	DET
ftr-400	1828	78	court	court	NOUN
ftr-400	1828	79	of	of	ADP
ftr-400	1828	80	appeals	appeal	NOUN
ftr-400	1828	81	�	�	PROPN
ftr-400	1828	82	finding	find	VERB
ftr-400	1828	83	that	that	SCONJ
ftr-400	1828	84	alimony	alimony	NOUN
ftr-400	1828	85	payments	payment	NOUN
ftr-400	1828	86	are	be	AUX
ftr-400	1828	87	�	�	PRON
ftr-400	1828	88	wholly	wholly	ADV
ftr-400	1828	89	linked	link	VERB
ftr-400	1828	90	to	to	ADP
ftr-400	1828	91	personal	personal	ADJ
ftr-400	1828	92	activities	activity	NOUN
ftr-400	1828	93	outside	outside	ADP
ftr-400	1828	94	the	the	DET
ftr-400	1828	95	state	state	NOUN
ftr-400	1828	96	�	�	PROPN
ftr-400	1828	97	was	be	AUX
ftr-400	1828	98	further	further	ADJ
ftr-400	1828	99	justification	justification	NOUN
ftr-400	1828	100	for	for	ADP
ftr-400	1828	101	the	the	DET
ftr-400	1828	102	disallowance.447	disallowance.447	NOUN
ftr-400	1828	103	the	the	DET
ftr-400	1828	104	supreme	supreme	PROPN
ftr-400	1828	105	court	court	PROPN
ftr-400	1828	106	reversed	reverse	VERB
ftr-400	1828	107	and	and	CCONJ
ftr-400	1828	108	declared	declare	VERB
ftr-400	1828	109	the	the	DET
ftr-400	1828	110	tax	tax	NOUN
ftr-400	1828	111	provision	provision	NOUN
ftr-400	1828	112	unconstitutional	unconstitutional	ADJ
ftr-400	1828	113	in	in	ADP
ftr-400	1828	114	a	a	DET
ftr-400	1828	115	six	six	NUM
ftr-400	1828	116	to	to	PART
ftr-400	1828	117	three	three	NUM
ftr-400	1828	118	decision.448	decision.448	NOUN
ftr-400	1828	119	the	the	DET
ftr-400	1828	120	majority	majority	NOUN
ftr-400	1828	121	held	hold	VERB
ftr-400	1828	122	that	that	SCONJ
ftr-400	1828	123	the	the	DET
ftr-400	1828	124	new	new	PROPN
ftr-400	1828	125	york	york	PROPN
ftr-400	1828	126	tax	tax	NOUN
ftr-400	1828	127	provision	provision	NOUN
ftr-400	1828	128	violated	violate	VERB
ftr-400	1828	129	the	the	DET
ftr-400	1828	130	privileges	privilege	NOUN
ftr-400	1828	131	and	and	CCONJ
ftr-400	1828	132	immunities	immunity	NOUN
ftr-400	1828	133	clause	clause	NOUN
ftr-400	1828	134	because	because	SCONJ
ftr-400	1828	135	the	the	DET
ftr-400	1828	136	state	state	NOUN
ftr-400	1828	137	had	have	AUX
ftr-400	1828	138	not	not	PART
ftr-400	1828	139	presented	present	VERB
ftr-400	1828	140	a	a	DET
ftr-400	1828	141	substantial	substantial	ADJ
ftr-400	1828	142	justification	justification	NOUN
ftr-400	1828	143	for	for	ADP
ftr-400	1828	144	the	the	DET
ftr-400	1828	145	discriminatory	discriminatory	ADJ
ftr-400	1828	146	treatment	treatment	NOUN
ftr-400	1828	147	of	of	ADP
ftr-400	1828	148	nonresidents.449	nonresidents.449	NOUN
ftr-400	1828	149	although	although	SCONJ
ftr-400	1828	150	the	the	DET
ftr-400	1828	151	privileges	privilege	NOUN
ftr-400	1828	152	and	and	CCONJ
ftr-400	1828	153	immunities	immunity	NOUN
ftr-400	1828	154	clause	clause	NOUN
ftr-400	1828	155	affords	afford	VERB
ftr-400	1828	156	no	no	DET
ftr-400	1828	157	assurance	assurance	NOUN
ftr-400	1828	158	of	of	ADP
ftr-400	1828	159	precise	precise	ADJ
ftr-400	1828	160	equality	equality	NOUN
ftr-400	1828	161	in	in	ADP
ftr-400	1828	162	taxation	taxation	NOUN
ftr-400	1828	163	between	between	ADP
ftr-400	1828	164	residents	resident	NOUN
ftr-400	1828	165	and	and	CCONJ
ftr-400	1828	166	nonresidents	nonresident	NOUN
ftr-400	1828	167	of	of	ADP
ftr-400	1828	168	a	a	DET
ftr-400	1828	169	particular	particular	ADJ
ftr-400	1828	170	state,450	state,450	PROPN
ftr-400	1828	171	new	new	PROPN
ftr-400	1828	172	york	york	PROPN
ftr-400	1828	173	failed	fail	VERB
ftr-400	1828	174	to	to	PART
ftr-400	1828	175	assert	assert	VERB
ftr-400	1828	176	�	�	PROPN
ftr-400	1828	177	a	a	DET
ftr-400	1828	178	substantial	substantial	ADJ
ftr-400	1828	179	justification	justification	NOUN
ftr-400	1828	180	for	for	ADP
ftr-400	1828	181	its	its	PRON
ftr-400	1828	182	different	different	ADJ
ftr-400	1828	183	treatment	treatment	NOUN
ftr-400	1828	184	of	of	ADP
ftr-400	1828	185	nonresidents	nonresident	NOUN
ftr-400	1828	186	,	,	PUNCT
ftr-400	1828	187	including	include	VERB
ftr-400	1828	188	an	an	DET
ftr-400	1828	189	explanation	explanation	NOUN
ftr-400	1828	190	of	of	ADP
ftr-400	1828	191	how	how	SCONJ
ftr-400	1828	192	the	the	DET
ftr-400	1828	193	discrimination	discrimination	NOUN
ftr-400	1828	194	relates	relate	VERB
ftr-400	1828	195	to	to	ADP
ftr-400	1828	196	the	the	DET
ftr-400	1828	197	state	state	NOUN
ftr-400	1828	198	�	�	PROPN
ftr-400	1828	199	s	s	PART
ftr-400	1828	200	justification.	justification.	PROPN
ftr-400	1828	201	�	�	PROPN
ftr-400	1828	202	451	451	NUM
ftr-400	1828	203	justice	justice	NOUN
ftr-400	1828	204	o	o	NOUN
ftr-400	1828	205	�	�	PROPN
ftr-400	1828	206	connor	connor	NOUN
ftr-400	1828	207	,	,	PUNCT
ftr-400	1828	208	writing	write	VERB
ftr-400	1828	209	for	for	ADP
ftr-400	1828	210	the	the	DET
ftr-400	1828	211	majority	majority	NOUN
ftr-400	1828	212	,	,	PUNCT
ftr-400	1828	213	pointed	point	VERB
ftr-400	1828	214	out	out	ADP
ftr-400	1828	215	that	that	SCONJ
ftr-400	1828	216	the	the	DET
ftr-400	1828	217	purpose	purpose	NOUN
ftr-400	1828	218	of	of	ADP
ftr-400	1828	219	the	the	DET
ftr-400	1828	220	privileges	privilege	NOUN
ftr-400	1828	221	and	and	CCONJ
ftr-400	1828	222	immunities	immunity	NOUN
ftr-400	1828	223	clause	clause	NOUN
ftr-400	1828	224	is	be	AUX
ftr-400	1828	225	to	to	PART
ftr-400	1828	226	�	�	VERB
ftr-400	1828	227	strongly	strongly	ADV
ftr-400	1828	228	.	.	PUNCT
ftr-400	1828	229	.	.	PUNCT
ftr-400	1829	1	.	.	PUNCT
ftr-400	1830	1	constitute	constitute	VERB
ftr-400	1830	2	the	the	DET
ftr-400	1830	3	citizens	citizen	NOUN
ftr-400	1830	4	of	of	ADP
ftr-400	1830	5	the	the	DET
ftr-400	1830	6	united	united	PROPN
ftr-400	1830	7	states	states	PROPN
ftr-400	1830	8	one	one	NUM
ftr-400	1830	9	people	people	NOUN
ftr-400	1830	10	,	,	PUNCT
ftr-400	1830	11	�	�	PROPN
ftr-400	1830	12	by	by	ADP
ftr-400	1830	13	�	�	NOUN
ftr-400	1830	14	placing	place	VERB
ftr-400	1830	15	the	the	DET
ftr-400	1830	16	citizens	citizen	NOUN
ftr-400	1830	17	of	of	ADP
ftr-400	1830	18	each	each	DET
ftr-400	1830	19	state	state	NOUN
ftr-400	1830	20	upon	upon	SCONJ
ftr-400	1830	21	the	the	DET
ftr-400	1830	22	same	same	ADJ
ftr-400	1830	23	footing	footing	NOUN
ftr-400	1830	24	with	with	ADP
ftr-400	1830	25	the	the	DET
ftr-400	1830	26	citizens	citizen	NOUN
ftr-400	1830	27	of	of	ADP
ftr-400	1830	28	other	other	ADJ
ftr-400	1830	29	states	state	NOUN
ftr-400	1830	30	,	,	PUNCT
ftr-400	1830	31	so	so	ADV
ftr-400	1830	32	far	far	ADV
ftr-400	1830	33	as	as	SCONJ
ftr-400	1830	34	the	the	DET
ftr-400	1830	35	advantages	advantage	NOUN
ftr-400	1830	36	resulting	result	VERB
ftr-400	1830	37	from	from	ADP
ftr-400	1830	38	citizenship	citizenship	NOUN
ftr-400	1830	39	in	in	ADP
ftr-400	1830	40	those	those	DET
ftr-400	1830	41	states	state	NOUN
ftr-400	1830	42	are	be	AUX
ftr-400	1830	43	concerned.	concerned.	VERB
ftr-400	1830	44	�	�	NOUN
ftr-400	1830	45	452	452	NUM
ftr-400	1830	46	one	one	NUM
ftr-400	1830	47	2005	2005	NUM
ftr-400	1830	48	]	]	PUNCT
ftr-400	1830	49	tax	tax	NOUN
ftr-400	1830	50	discrimination	discrimination	NOUN
ftr-400	1830	51	113	113	NUM
ftr-400	1830	52	453	453	NUM
ftr-400	1830	53	.	.	PUNCT
ftr-400	1831	1	i	i	PRON
ftr-400	1831	2	d.	d.	PROPN
ftr-400	1831	3	(	(	PUNCT
ftr-400	1831	4	citing	cite	VERB
ftr-400	1831	5	shaffer	shaffer	PROPN
ftr-400	1831	6	v.	v.	PROPN
ftr-400	1831	7	carter	carter	PROPN
ftr-400	1831	8	,	,	PUNCT
ftr-400	1831	9	252	252	NUM
ftr-400	1831	10	u.s	u.s	PROPN
ftr-400	1831	11	.	.	PROPN
ftr-400	1831	12	37	37	NUM
ftr-400	1831	13	,	,	PUNCT
ftr-400	1831	14	56	56	NUM
ftr-400	1831	15	(	(	PUNCT
ftr-400	1831	16	1920	1920	NUM
ftr-400	1831	17	)	)	PUNCT
ftr-400	1831	18	)	)	PUNCT
ftr-400	1831	19	;	;	PUNCT
ftr-400	1831	20	see	see	VERB
ftr-400	1831	21	also	also	ADV
ftr-400	1831	22	toomer	toomer	PROPN
ftr-400	1831	23	v.	v.	CCONJ
ftr-400	1831	24	witsell	witsell	PROPN
ftr-400	1831	25	,	,	PUNCT
ftr-400	1831	26	334	334	NUM
ftr-400	1831	27	u.s	u.s	PROPN
ftr-400	1831	28	.	.	PROPN
ftr-400	1831	29	385	385	NUM
ftr-400	1831	30	,	,	PUNCT
ftr-400	1831	31	396	396	NUM
ftr-400	1831	32	(	(	PUNCT
ftr-400	1831	33	1948	1948	NUM
ftr-400	1831	34	)	)	PUNCT
ftr-400	1831	35	;	;	PUNCT
ftr-400	1831	36	ward	ward	PROPN
ftr-400	1831	37	v.	v.	ADP
ftr-400	1831	38	maryland	maryland	PROPN
ftr-400	1831	39	,	,	PUNCT
ftr-400	1831	40	79	79	NUM
ftr-400	1831	41	u.s	u.s	PROPN
ftr-400	1831	42	.	.	PROPN
ftr-400	1831	43	(	(	PUNCT
ftr-400	1831	44	12	12	NUM
ftr-400	1831	45	wall	wall	NOUN
ftr-400	1831	46	.	.	PUNCT
ftr-400	1831	47	)	)	PUNCT
ftr-400	1832	1	418	418	NUM
ftr-400	1832	2	,	,	PUNCT
ftr-400	1832	3	430	430	NUM
ftr-400	1832	4	(	(	PUNCT
ftr-400	1832	5	1871	1871	NUM
ftr-400	1832	6	)	)	PUNCT
ftr-400	1832	7	.	.	PUNCT
ftr-400	1833	1	454	454	NUM
ftr-400	1833	2	.	.	PUNCT
ftr-400	1833	3	lunding	lunde	VERB
ftr-400	1833	4	,	,	PUNCT
ftr-400	1833	5	522	522	NUM
ftr-400	1833	6	u.s	u.s	PROPN
ftr-400	1833	7	.	.	PROPN
ftr-400	1833	8	at	at	ADP
ftr-400	1833	9	308	308	NUM
ftr-400	1833	10	.	.	PUNCT
ftr-400	1834	1	455	455	NUM
ftr-400	1834	2	.	.	PUNCT
ftr-400	1835	1	i	i	PRON
ftr-400	1835	2	d.	d.	PROPN
ftr-400	1835	3	456	456	NUM
ftr-400	1835	4	.	.	PUNCT
ftr-400	1836	1	travis	travis	PROPN
ftr-400	1836	2	v.	v.	PROPN
ftr-400	1836	3	yale	yale	PROPN
ftr-400	1836	4	&	&	CCONJ
ftr-400	1836	5	towne	towne	PROPN
ftr-400	1836	6	mfg	mfg	PROPN
ftr-400	1836	7	.	.	PROPN
ftr-400	1836	8	co.	co.	PROPN
ftr-400	1836	9	,	,	PUNCT
ftr-400	1836	10	252	252	NUM
ftr-400	1836	11	u.s	u.s	PROPN
ftr-400	1836	12	.	.	PROPN
ftr-400	1836	13	60	60	NUM
ftr-400	1836	14	,	,	PUNCT
ftr-400	1836	15	79	79	NUM
ftr-400	1836	16	-	-	SYM
ftr-400	1836	17	80	80	NUM
ftr-400	1836	18	(	(	PUNCT
ftr-400	1836	19	1920	1920	NUM
ftr-400	1836	20	)	)	PUNCT
ftr-400	1836	21	.	.	PUNCT
ftr-400	1837	1	457	457	NUM
ftr-400	1837	2	.	.	PUNCT
ftr-400	1838	1	lunding	lunde	VERB
ftr-400	1838	2	,	,	PUNCT
ftr-400	1838	3	522	522	NUM
ftr-400	1838	4	u.s	u.s	PROPN
ftr-400	1838	5	.	.	PROPN
ftr-400	1838	6	at	at	ADP
ftr-400	1838	7	309	309	NUM
ftr-400	1838	8	.	.	PUNCT
ftr-400	1839	1	458	458	NUM
ftr-400	1839	2	.	.	PUNCT
ftr-400	1840	1	i	i	PRON
ftr-400	1840	2	d.	d.	PROPN
ftr-400	1840	3	at	at	ADP
ftr-400	1840	4	304	304	NUM
ftr-400	1840	5	-	-	SYM
ftr-400	1840	6	05	05	NUM
ftr-400	1840	7	.	.	PUNCT
ftr-400	1840	8	459	459	NUM
ftr-400	1840	9	.	.	PUNCT
ftr-400	1841	1	i	i	PRON
ftr-400	1841	2	d.	d.	PROPN
ftr-400	1841	3	at	at	ADP
ftr-400	1841	4	311	311	NUM
ftr-400	1841	5	.	.	PUNCT
ftr-400	1842	1	460	460	NUM
ftr-400	1842	2	.	.	PUNCT
ftr-400	1843	1	i	i	PRON
ftr-400	1843	2	d.	d.	PROPN
ftr-400	1843	3	at	at	ADP
ftr-400	1843	4	310	310	NUM
ftr-400	1843	5	,	,	PUNCT
ftr-400	1843	6	314	314	NUM
ftr-400	1843	7	.	.	PUNCT
ftr-400	1844	1	�	�	NOUN
ftr-400	1844	2	alimony	alimony	NOUN
ftr-400	1844	3	payments	payment	NOUN
ftr-400	1844	4	also	also	ADV
ftr-400	1844	5	differ	differ	VERB
ftr-400	1844	6	from	from	ADP
ftr-400	1844	7	other	other	ADJ
ftr-400	1844	8	types	type	NOUN
ftr-400	1844	9	of	of	ADP
ftr-400	1844	10	personal	personal	ADJ
ftr-400	1844	11	deductions	deduction	NOUN
ftr-400	1844	12	,	,	PUNCT
ftr-400	1844	13	such	such	ADJ
ftr-400	1844	14	as	as	ADP
ftr-400	1844	15	mortgage	mortgage	NOUN
ftr-400	1844	16	interest	interest	NOUN
ftr-400	1844	17	and	and	CCONJ
ftr-400	1844	18	property	property	NOUN
ftr-400	1844	19	tax	tax	NOUN
ftr-400	1844	20	payments	payment	NOUN
ftr-400	1844	21	,	,	PUNCT
ftr-400	1844	22	whose	whose	DET
ftr-400	1844	23	situs	situs	NOUN
ftr-400	1844	24	can	can	AUX
ftr-400	1844	25	be	be	AUX
ftr-400	1844	26	determined	determine	VERB
ftr-400	1844	27	based	base	VERB
ftr-400	1844	28	on	on	ADP
ftr-400	1844	29	the	the	DET
ftr-400	1844	30	location	location	NOUN
ftr-400	1844	31	of	of	ADP
ftr-400	1844	32	the	the	DET
ftr-400	1844	33	underlying	underlie	VERB
ftr-400	1844	34	property	property	NOUN
ftr-400	1844	35	.	.	PUNCT
ftr-400	1845	1	�	�	PROPN
ftr-400	1846	1	i	i	PRON
ftr-400	1846	2	d.	d.	PROPN
ftr-400	1846	3	at	at	ADP
ftr-400	1846	4	310	310	NUM
ftr-400	1846	5	.	.	PUNCT
ftr-400	1847	1	461	461	NUM
ftr-400	1847	2	.	.	PUNCT
ftr-400	1848	1	i	i	PRON
ftr-400	1848	2	d.	d.	PROPN
ftr-400	1848	3	�	�	PROPN
ftr-400	1848	4	and	and	CCONJ
ftr-400	1848	5	as	as	ADP
ftr-400	1848	6	a	a	DET
ftr-400	1848	7	personal	personal	ADJ
ftr-400	1848	8	obligation	obligation	NOUN
ftr-400	1848	9	that	that	PRON
ftr-400	1848	10	generally	generally	ADV
ftr-400	1848	11	correlates	correlate	VERB
ftr-400	1848	12	with	with	ADP
ftr-400	1848	13	a	a	DET
ftr-400	1848	14	taxpayer	taxpayer	NOUN
ftr-400	1848	15	�	�	PROPN
ftr-400	1848	16	s	s	PART
ftr-400	1848	17	total	total	ADJ
ftr-400	1848	18	income	income	NOUN
ftr-400	1848	19	or	or	CCONJ
ftr-400	1848	20	wealth	wealth	NOUN
ftr-400	1848	21	,	,	PUNCT
ftr-400	1848	22	alimony	alimony	NOUN
ftr-400	1848	23	bears	bear	VERB
ftr-400	1848	24	some	some	DET
ftr-400	1848	25	relationship	relationship	NOUN
ftr-400	1848	26	to	to	ADP
ftr-400	1848	27	earnings	earning	NOUN
ftr-400	1848	28	regardless	regardless	ADV
ftr-400	1848	29	of	of	ADP
ftr-400	1848	30	their	their	PRON
ftr-400	1848	31	source	source	NOUN
ftr-400	1848	32	.	.	PUNCT
ftr-400	1849	1	�	�	PROPN
ftr-400	1850	1	i	i	PRON
ftr-400	1850	2	d.	d.	PROPN
ftr-400	1850	3	at	at	ADP
ftr-400	1850	4	314	314	NUM
ftr-400	1850	5	.	.	PUNCT
ftr-400	1851	1	462	462	NUM
ftr-400	1851	2	.	.	PUNCT
ftr-400	1852	1	i	i	PRON
ftr-400	1852	2	d.	d.	PROPN
ftr-400	1852	3	at	at	ADP
ftr-400	1852	4	327	327	NUM
ftr-400	1852	5	(	(	PUNCT
ftr-400	1852	6	ginsburg	ginsburg	PROPN
ftr-400	1852	7	,	,	PUNCT
ftr-400	1852	8	j.	j.	PROPN
ftr-400	1852	9	,	,	PUNCT
ftr-400	1852	10	dissenting	dissent	VERB
ftr-400	1852	11	)	)	PUNCT
ftr-400	1852	12	.	.	PUNCT
ftr-400	1853	1	such	such	ADJ
ftr-400	1853	2	advantage	advantage	NOUN
ftr-400	1853	3	is	be	AUX
ftr-400	1853	4	the	the	DET
ftr-400	1853	5	right	right	NOUN
ftr-400	1853	6	of	of	ADP
ftr-400	1853	7	a	a	DET
ftr-400	1853	8	citizen	citizen	NOUN
ftr-400	1853	9	of	of	ADP
ftr-400	1853	10	any	any	DET
ftr-400	1853	11	state	state	NOUN
ftr-400	1853	12	to	to	PART
ftr-400	1853	13	�	�	AUX
ftr-400	1853	14	remove	remove	VERB
ftr-400	1853	15	to	to	ADP
ftr-400	1853	16	and	and	CCONJ
ftr-400	1853	17	carry	carry	VERB
ftr-400	1853	18	on	on	ADP
ftr-400	1853	19	business	business	NOUN
ftr-400	1853	20	in	in	ADP
ftr-400	1853	21	another	another	PRON
ftr-400	1853	22	without	without	ADP
ftr-400	1853	23	being	be	AUX
ftr-400	1853	24	subjected	subject	VERB
ftr-400	1853	25	in	in	ADP
ftr-400	1853	26	property	property	NOUN
ftr-400	1853	27	or	or	CCONJ
ftr-400	1853	28	person	person	NOUN
ftr-400	1853	29	to	to	ADP
ftr-400	1853	30	taxes	taxis	NOUN
ftr-400	1853	31	more	more	ADV
ftr-400	1853	32	onerous	onerous	ADJ
ftr-400	1853	33	than	than	SCONJ
ftr-400	1853	34	the	the	DET
ftr-400	1853	35	citizens	citizen	NOUN
ftr-400	1853	36	of	of	ADP
ftr-400	1853	37	the	the	DET
ftr-400	1853	38	latter	latter	ADJ
ftr-400	1853	39	state	state	NOUN
ftr-400	1853	40	are	be	AUX
ftr-400	1853	41	subjected	subject	VERB
ftr-400	1853	42	to.	to.	VERB
ftr-400	1853	43	�	�	X
ftr-400	1853	44	453	453	NUM
ftr-400	1853	45	she	she	PRON
ftr-400	1853	46	noted	note	VERB
ftr-400	1853	47	that	that	SCONJ
ftr-400	1853	48	there	there	PRON
ftr-400	1853	49	were	be	VERB
ftr-400	1853	50	other	other	ADJ
ftr-400	1853	51	provisions	provision	NOUN
ftr-400	1853	52	within	within	ADP
ftr-400	1853	53	new	new	PROPN
ftr-400	1853	54	york	york	PROPN
ftr-400	1853	55	�	�	PROPN
ftr-400	1853	56	s	s	PART
ftr-400	1853	57	tax	tax	NOUN
ftr-400	1853	58	scheme	scheme	NOUN
ftr-400	1853	59	that	that	PRON
ftr-400	1853	60	allowed	allow	VERB
ftr-400	1853	61	for	for	ADP
ftr-400	1853	62	a	a	DET
ftr-400	1853	63	proportionate	proportionate	ADJ
ftr-400	1853	64	deduction	deduction	NOUN
ftr-400	1853	65	by	by	ADP
ftr-400	1853	66	nonresidents	nonresident	NOUN
ftr-400	1853	67	of	of	ADP
ftr-400	1853	68	personal	personal	ADJ
ftr-400	1853	69	expenses	expense	NOUN
ftr-400	1853	70	other	other	ADJ
ftr-400	1853	71	than	than	ADP
ftr-400	1853	72	alimony.454	alimony.454	ADV
ftr-400	1853	73	therefore	therefore	ADV
ftr-400	1853	74	,	,	PUNCT
ftr-400	1853	75	�	�	PROPN
ftr-400	1854	1	[	[	X
ftr-400	1854	2	a]lthough	a]lthough	SCONJ
ftr-400	1854	3	the	the	DET
ftr-400	1854	4	state	state	NOUN
ftr-400	1854	5	has	have	VERB
ftr-400	1854	6	considerable	considerable	ADJ
ftr-400	1854	7	freedom	freedom	NOUN
ftr-400	1854	8	to	to	PART
ftr-400	1854	9	establish	establish	VERB
ftr-400	1854	10	and	and	CCONJ
ftr-400	1854	11	adjust	adjust	VERB
ftr-400	1854	12	its	its	PRON
ftr-400	1854	13	tax	tax	NOUN
ftr-400	1854	14	policy	policy	NOUN
ftr-400	1854	15	respecting	respect	VERB
ftr-400	1854	16	nonresidents	nonresident	NOUN
ftr-400	1854	17	,	,	PUNCT
ftr-400	1854	18	the	the	DET
ftr-400	1854	19	end	end	NOUN
ftr-400	1854	20	results	result	NOUN
ftr-400	1854	21	must	must	AUX
ftr-400	1854	22	,	,	PUNCT
ftr-400	1854	23	of	of	ADP
ftr-400	1854	24	course	course	NOUN
ftr-400	1854	25	,	,	PUNCT
ftr-400	1854	26	comply	comply	VERB
ftr-400	1854	27	with	with	ADP
ftr-400	1854	28	the	the	DET
ftr-400	1854	29	federal	federal	ADJ
ftr-400	1854	30	constitution	constitution	NOUN
ftr-400	1854	31	,	,	PUNCT
ftr-400	1854	32	and	and	CCONJ
ftr-400	1854	33	any	any	DET
ftr-400	1854	34	provision	provision	NOUN
ftr-400	1854	35	imposing	impose	VERB
ftr-400	1854	36	disparate	disparate	ADJ
ftr-400	1854	37	taxation	taxation	NOUN
ftr-400	1854	38	upon	upon	SCONJ
ftr-400	1854	39	nonresidents	nonresident	NOUN
ftr-400	1854	40	must	must	AUX
ftr-400	1854	41	be	be	AUX
ftr-400	1854	42	appropriately	appropriately	ADV
ftr-400	1854	43	justified.	justified.	VERB
ftr-400	1854	44	�	�	PROPN
ftr-400	1854	45	455	455	NUM
ftr-400	1854	46	citing	cite	VERB
ftr-400	1854	47	travis,456	travis,456	PROPN
ftr-400	1854	48	the	the	DET
ftr-400	1854	49	court	court	NOUN
ftr-400	1854	50	held	hold	VERB
ftr-400	1854	51	that	that	SCONJ
ftr-400	1854	52	nonresidents	nonresident	NOUN
ftr-400	1854	53	must	must	AUX
ftr-400	1854	54	be	be	AUX
ftr-400	1854	55	allowed	allow	VERB
ftr-400	1854	56	tax	tax	NOUN
ftr-400	1854	57	exemptions	exemption	NOUN
ftr-400	1854	58	in	in	ADP
ftr-400	1854	59	parity	parity	NOUN
ftr-400	1854	60	with	with	ADP
ftr-400	1854	61	residents.457	residents.457	NOUN
ftr-400	1854	62	the	the	DET
ftr-400	1854	63	court	court	NOUN
ftr-400	1854	64	also	also	ADV
ftr-400	1854	65	rejected	reject	VERB
ftr-400	1854	66	new	new	PROPN
ftr-400	1854	67	york	york	PROPN
ftr-400	1854	68	�	�	PROPN
ftr-400	1854	69	s	s	PART
ftr-400	1854	70	second	second	ADJ
ftr-400	1854	71	justification	justification	NOUN
ftr-400	1854	72	that	that	PRON
ftr-400	1854	73	alimony	alimony	NOUN
ftr-400	1854	74	was	be	AUX
ftr-400	1854	75	linked	link	VERB
ftr-400	1854	76	to	to	ADP
ftr-400	1854	77	lunding	lunde	VERB
ftr-400	1854	78	�	�	PROPN
ftr-400	1854	79	s	s	PART
ftr-400	1854	80	personal	personal	ADJ
ftr-400	1854	81	life	life	NOUN
ftr-400	1854	82	outside	outside	ADP
ftr-400	1854	83	the	the	DET
ftr-400	1854	84	state.458	state.458	NOUN
ftr-400	1854	85	the	the	DET
ftr-400	1854	86	court	court	NOUN
ftr-400	1854	87	distinguished	distinguished	ADJ
ftr-400	1854	88	alimony	alimony	NOUN
ftr-400	1854	89	from	from	ADP
ftr-400	1854	90	valid	valid	ADJ
ftr-400	1854	91	disallowances	disallowance	NOUN
ftr-400	1854	92	such	such	ADJ
ftr-400	1854	93	as	as	ADP
ftr-400	1854	94	business	business	NOUN
ftr-400	1854	95	losses	loss	NOUN
ftr-400	1854	96	from	from	ADP
ftr-400	1854	97	out	out	ADP
ftr-400	1854	98	-	-	PUNCT
ftr-400	1854	99	of	of	ADP
ftr-400	1854	100	-	-	PUNCT
ftr-400	1854	101	state	state	NOUN
ftr-400	1854	102	activities	activity	NOUN
ftr-400	1854	103	,	,	PUNCT
ftr-400	1854	104	because	because	SCONJ
ftr-400	1854	105	alimony	alimony	NOUN
ftr-400	1854	106	is	be	AUX
ftr-400	1854	107	not	not	PART
ftr-400	1854	108	�	�	PRON
ftr-400	1854	109	geographically	geographically	ADV
ftr-400	1854	110	fixed	fix	VERB
ftr-400	1854	111	in	in	ADP
ftr-400	1854	112	the	the	DET
ftr-400	1854	113	manner	manner	NOUN
ftr-400	1854	114	that	that	SCONJ
ftr-400	1854	115	other	other	ADJ
ftr-400	1854	116	expenses	expense	NOUN
ftr-400	1854	117	,	,	PUNCT
ftr-400	1854	118	such	such	ADJ
ftr-400	1854	119	as	as	ADP
ftr-400	1854	120	business	business	NOUN
ftr-400	1854	121	losses	loss	NOUN
ftr-400	1854	122	,	,	PUNCT
ftr-400	1854	123	mortgage	mortgage	NOUN
ftr-400	1854	124	interest	interest	NOUN
ftr-400	1854	125	payments	payment	NOUN
ftr-400	1854	126	,	,	PUNCT
ftr-400	1854	127	or	or	CCONJ
ftr-400	1854	128	real	real	ADJ
ftr-400	1854	129	estate	estate	NOUN
ftr-400	1854	130	taxes	taxis	NOUN
ftr-400	1854	131	,	,	PUNCT
ftr-400	1854	132	might	might	AUX
ftr-400	1854	133	be.	be.	VERB
ftr-400	1854	134	�	�	VERB
ftr-400	1854	135	459	459	NUM
ftr-400	1854	136	the	the	DET
ftr-400	1854	137	majority	majority	NOUN
ftr-400	1854	138	argued	argue	VERB
ftr-400	1854	139	that	that	SCONJ
ftr-400	1854	140	alimony	alimony	NOUN
ftr-400	1854	141	,	,	PUNCT
ftr-400	1854	142	while	while	SCONJ
ftr-400	1854	143	personal	personal	ADJ
ftr-400	1854	144	,	,	PUNCT
ftr-400	1854	145	bore	bear	VERB
ftr-400	1854	146	some	some	DET
ftr-400	1854	147	relationship	relationship	NOUN
ftr-400	1854	148	to	to	ADP
ftr-400	1854	149	lunding	lunde	VERB
ftr-400	1854	150	�	�	PROPN
ftr-400	1854	151	s	s	PART
ftr-400	1854	152	overall	overall	ADJ
ftr-400	1854	153	earnings	earning	NOUN
ftr-400	1854	154	including	include	VERB
ftr-400	1854	155	amounts	amount	NOUN
ftr-400	1854	156	earned	earn	VERB
ftr-400	1854	157	in	in	ADP
ftr-400	1854	158	new	new	ADJ
ftr-400	1854	159	york.460	york.460	NUM
ftr-400	1854	160	�	�	PROPN
ftr-400	1854	161	[	[	X
ftr-400	1854	162	a]limony	a]limony	ADJ
ftr-400	1854	163	payments	payment	NOUN
ftr-400	1854	164	reflect	reflect	VERB
ftr-400	1854	165	an	an	DET
ftr-400	1854	166	obligation	obligation	NOUN
ftr-400	1854	167	of	of	ADP
ftr-400	1854	168	some	some	DET
ftr-400	1854	169	duration	duration	NOUN
ftr-400	1854	170	that	that	PRON
ftr-400	1854	171	is	be	AUX
ftr-400	1854	172	determined	determine	VERB
ftr-400	1854	173	in	in	ADP
ftr-400	1854	174	large	large	ADJ
ftr-400	1854	175	measure	measure	NOUN
ftr-400	1854	176	by	by	ADP
ftr-400	1854	177	an	an	DET
ftr-400	1854	178	individual	individual	ADJ
ftr-400	1854	179	�	�	PROPN
ftr-400	1854	180	s	s	PART
ftr-400	1854	181	income	income	NOUN
ftr-400	1854	182	generally	generally	ADV
ftr-400	1854	183	,	,	PUNCT
ftr-400	1854	184	wherever	wherever	SCONJ
ftr-400	1854	185	it	it	PRON
ftr-400	1854	186	is	be	AUX
ftr-400	1854	187	earned.	earned.	VERB
ftr-400	1854	188	�	�	PROPN
ftr-400	1854	189	461	461	NUM
ftr-400	1854	190	the	the	DET
ftr-400	1854	191	dissenters	dissenter	NOUN
ftr-400	1854	192	,	,	PUNCT
ftr-400	1854	193	justice	justice	NOUN
ftr-400	1854	194	ginsburg	ginsburg	PROPN
ftr-400	1854	195	,	,	PUNCT
ftr-400	1854	196	chief	chief	ADJ
ftr-400	1854	197	justice	justice	NOUN
ftr-400	1854	198	rehnquist	rehnquist	NOUN
ftr-400	1854	199	,	,	PUNCT
ftr-400	1854	200	and	and	CCONJ
ftr-400	1854	201	justice	justice	PROPN
ftr-400	1854	202	kennedy	kennedy	PROPN
ftr-400	1854	203	,	,	PUNCT
ftr-400	1854	204	disagreed	disagree	VERB
ftr-400	1854	205	with	with	ADP
ftr-400	1854	206	this	this	DET
ftr-400	1854	207	contention	contention	NOUN
ftr-400	1854	208	noting	note	VERB
ftr-400	1854	209	that	that	SCONJ
ftr-400	1854	210	other	other	ADJ
ftr-400	1854	211	factors	factor	NOUN
ftr-400	1854	212	such	such	ADJ
ftr-400	1854	213	as	as	ADP
ftr-400	1854	214	the	the	DET
ftr-400	1854	215	length	length	NOUN
ftr-400	1854	216	of	of	ADP
ftr-400	1854	217	the	the	DET
ftr-400	1854	218	marriage	marriage	NOUN
ftr-400	1854	219	,	,	PUNCT
ftr-400	1854	220	the	the	DET
ftr-400	1854	221	recipient	recipient	NOUN
ftr-400	1854	222	�	�	PROPN
ftr-400	1854	223	s	s	PART
ftr-400	1854	224	earnings	earning	NOUN
ftr-400	1854	225	,	,	PUNCT
ftr-400	1854	226	and	and	CCONJ
ftr-400	1854	227	child	child	NOUN
ftr-400	1854	228	custody	custody	NOUN
ftr-400	1854	229	and	and	CCONJ
ftr-400	1854	230	support	support	NOUN
ftr-400	1854	231	arrangements	arrangement	NOUN
ftr-400	1854	232	are	be	AUX
ftr-400	1854	233	more	more	ADV
ftr-400	1854	234	significant	significant	ADJ
ftr-400	1854	235	influences.462	influences.462	NOUN
ftr-400	1854	236	criticizing	criticize	VERB
ftr-400	1854	237	the	the	DET
ftr-400	1854	238	majority	majority	NOUN
ftr-400	1854	239	�	�	PROPN
ftr-400	1854	240	s	s	PART
ftr-400	1854	241	approach	approach	NOUN
ftr-400	1854	242	as	as	ADP
ftr-400	1854	243	inconsistent	inconsistent	ADJ
ftr-400	1854	244	,	,	PUNCT
ftr-400	1854	245	the	the	DET
ftr-400	1854	246	dissent	dissent	NOUN
ftr-400	1854	247	argued	argue	VERB
ftr-400	1854	248	that	that	SCONJ
ftr-400	1854	249	the	the	DET
ftr-400	1854	250	majority	majority	NOUN
ftr-400	1854	251	�	�	PROPN
ftr-400	1854	252	s	s	PART
ftr-400	1854	253	114	114	NUM
ftr-400	1854	254	florida	florida	PROPN
ftr-400	1854	255	tax	tax	NOUN
ftr-400	1854	256	review	review	NOUN
ftr-400	1854	257	[	[	X
ftr-400	1854	258	vol.7:2	vol.7:2	NOUN
ftr-400	1854	259	463	463	NUM
ftr-400	1854	260	.	.	PUNCT
ftr-400	1855	1	i	i	PRON
ftr-400	1855	2	d.	d.	PROPN
ftr-400	1855	3	464	464	NUM
ftr-400	1855	4	.	.	PUNCT
ftr-400	1856	1	mcintyre	mcintyre	PROPN
ftr-400	1856	2	&	&	CCONJ
ftr-400	1856	3	pomp	pomp	PROPN
ftr-400	1856	4	,	,	PUNCT
ftr-400	1856	5	supra	supra	PROPN
ftr-400	1856	6	note	note	PROPN
ftr-400	1856	7	172	172	NUM
ftr-400	1856	8	,	,	PUNCT
ftr-400	1856	9	at	at	ADP
ftr-400	1856	10	246	246	NUM
ftr-400	1856	11	.	.	PUNCT
ftr-400	1856	12	465	465	NUM
ftr-400	1856	13	.	.	PUNCT
ftr-400	1857	1	see	see	VERB
ftr-400	1857	2	supra	supra	PROPN
ftr-400	1857	3	notes	note	VERB
ftr-400	1857	4	336	336	NUM
ftr-400	1857	5	-	-	SYM
ftr-400	1857	6	39	39	NUM
ftr-400	1857	7	and	and	CCONJ
ftr-400	1857	8	accompanying	accompany	VERB
ftr-400	1857	9	text	text	NOUN
ftr-400	1857	10	.	.	PUNCT
ftr-400	1858	1	466	466	NUM
ftr-400	1858	2	.	.	PUNCT
ftr-400	1858	3	case	case	NOUN
ftr-400	1858	4	c-279/93	c-279/93	PROPN
ftr-400	1858	5	,	,	PUNCT
ftr-400	1858	6	finanzamt	finanzamt	VERB
ftr-400	1858	7	köln	köln	NOUN
ftr-400	1858	8	-	-	PUNCT
ftr-400	1858	9	altstadt	altstadt	PROPN
ftr-400	1858	10	v.	v.	PROPN
ftr-400	1858	11	schumacker	schumacker	PROPN
ftr-400	1858	12	,	,	PUNCT
ftr-400	1858	13	1995	1995	NUM
ftr-400	1858	14	e.c.r	e.c.r	X
ftr-400	1858	15	.	.	PUNCT
ftr-400	1859	1	i225	i225	PROPN
ftr-400	1859	2	.	.	PUNCT
ftr-400	1859	3	467	467	NUM
ftr-400	1859	4	.	.	PUNCT
ftr-400	1859	5	case	case	NOUN
ftr-400	1859	6	c-80/94	c-80/94	PROPN
ftr-400	1859	7	,	,	PUNCT
ftr-400	1859	8	wielockx	wielockx	PROPN
ftr-400	1859	9	v.	v.	PROPN
ftr-400	1859	10	inspecteur	inspecteur	PROPN
ftr-400	1859	11	der	der	PROPN
ftr-400	1859	12	directe	directe	PROPN
ftr-400	1859	13	belastingen	belastingen	PROPN
ftr-400	1859	14	,	,	PUNCT
ftr-400	1859	15	1995	1995	NUM
ftr-400	1859	16	e.c.r	e.c.r	X
ftr-400	1859	17	.	.	PUNCT
ftr-400	1860	1	i-2493	i-2493	PROPN
ftr-400	1860	2	.	.	PUNCT
ftr-400	1861	1	468	468	NUM
ftr-400	1861	2	.	.	PUNCT
ftr-400	1862	1	i	i	PRON
ftr-400	1862	2	d.	d.	PROPN
ftr-400	1862	3	¶	¶	PROPN
ftr-400	1862	4	2	2	NUM
ftr-400	1862	5	.	.	PUNCT
ftr-400	1862	6	469	469	NUM
ftr-400	1862	7	.	.	PUNCT
ftr-400	1863	1	i	i	PRON
ftr-400	1863	2	d.	d.	PROPN
ftr-400	1863	3	¶	¶	PROPN
ftr-400	1863	4	10	10	NUM
ftr-400	1863	5	.	.	PUNCT
ftr-400	1864	1	470	470	NUM
ftr-400	1864	2	.	.	PUNCT
ftr-400	1865	1	i	i	PRON
ftr-400	1865	2	d.	d.	PROPN
ftr-400	1865	3	¶	¶	PROPN
ftr-400	1865	4	3	3	NUM
ftr-400	1865	5	.	.	PROPN
ftr-400	1865	6	471	471	NUM
ftr-400	1865	7	.	.	PUNCT
ftr-400	1866	1	i	i	PRON
ftr-400	1866	2	d.	d.	PROPN
ftr-400	1866	3	¶	¶	PROPN
ftr-400	1866	4	4	4	NUM
ftr-400	1866	5	.	.	PUNCT
ftr-400	1867	1	holding	holding	NOUN
ftr-400	1867	2	would	would	AUX
ftr-400	1867	3	require	require	VERB
ftr-400	1867	4	states	state	NOUN
ftr-400	1867	5	to	to	PART
ftr-400	1867	6	allow	allow	VERB
ftr-400	1867	7	nonresidents	nonresident	NOUN
ftr-400	1867	8	every	every	DET
ftr-400	1867	9	personal	personal	ADJ
ftr-400	1867	10	deduction	deduction	NOUN
ftr-400	1867	11	allowed	allow	VERB
ftr-400	1867	12	to	to	PART
ftr-400	1867	13	residents.463	residents.463	VERB
ftr-400	1867	14	2	2	NUM
ftr-400	1867	15	.	.	PUNCT
ftr-400	1868	1	the	the	DET
ftr-400	1868	2	european	european	PROPN
ftr-400	1868	3	court	court	PROPN
ftr-400	1868	4	of	of	ADP
ftr-400	1868	5	justice	justice	PROPN
ftr-400	1868	6	�	�	PROPN
ftr-400	1868	7	s	s	PART
ftr-400	1868	8	approach	approach	NOUN
ftr-400	1868	9	thus	thus	ADV
ftr-400	1868	10	,	,	PUNCT
ftr-400	1868	11	lunding	lunde	VERB
ftr-400	1868	12	raised	raise	VERB
ftr-400	1868	13	the	the	DET
ftr-400	1868	14	following	follow	VERB
ftr-400	1868	15	fundamental	fundamental	ADJ
ftr-400	1868	16	question	question	NOUN
ftr-400	1868	17	:	:	PUNCT
ftr-400	1868	18	is	be	AUX
ftr-400	1868	19	a	a	DET
ftr-400	1868	20	state	state	NOUN
ftr-400	1868	21	constitutionally	constitutionally	ADV
ftr-400	1868	22	required	require	VERB
ftr-400	1868	23	to	to	PART
ftr-400	1868	24	extend	extend	VERB
ftr-400	1868	25	to	to	PART
ftr-400	1868	26	nonresident	nonresident	VERB
ftr-400	1868	27	taxpayers	taxpayer	NOUN
ftr-400	1868	28	who	who	PRON
ftr-400	1868	29	are	be	AUX
ftr-400	1868	30	subject	subject	ADJ
ftr-400	1868	31	to	to	ADP
ftr-400	1868	32	tax	tax	NOUN
ftr-400	1868	33	only	only	ADV
ftr-400	1868	34	on	on	ADP
ftr-400	1868	35	income	income	NOUN
ftr-400	1868	36	arising	arise	VERB
ftr-400	1868	37	within	within	ADP
ftr-400	1868	38	that	that	DET
ftr-400	1868	39	state	state	NOUN
ftr-400	1868	40	the	the	DET
ftr-400	1868	41	same	same	ADJ
ftr-400	1868	42	personal	personal	ADJ
ftr-400	1868	43	deductions	deduction	NOUN
ftr-400	1868	44	and	and	CCONJ
ftr-400	1868	45	other	other	ADJ
ftr-400	1868	46	related	related	ADJ
ftr-400	1868	47	allowances	allowance	NOUN
ftr-400	1868	48	that	that	PRON
ftr-400	1868	49	it	it	PRON
ftr-400	1868	50	grants	grant	VERB
ftr-400	1868	51	to	to	ADP
ftr-400	1868	52	its	its	PRON
ftr-400	1868	53	residents	resident	NOUN
ftr-400	1868	54	,	,	PUNCT
ftr-400	1868	55	who	who	PRON
ftr-400	1868	56	are	be	AUX
ftr-400	1868	57	taxable	taxable	ADJ
ftr-400	1868	58	on	on	ADP
ftr-400	1868	59	their	their	PRON
ftr-400	1868	60	worldwide	worldwide	NOUN
ftr-400	1868	61	income?464	income?464	ADP
ftr-400	1868	62	the	the	DET
ftr-400	1868	63	european	european	PROPN
ftr-400	1868	64	court	court	PROPN
ftr-400	1868	65	of	of	ADP
ftr-400	1868	66	justice	justice	PROPN
ftr-400	1868	67	has	have	AUX
ftr-400	1868	68	had	have	VERB
ftr-400	1868	69	essentially	essentially	ADV
ftr-400	1868	70	the	the	DET
ftr-400	1868	71	same	same	ADJ
ftr-400	1868	72	question	question	NOUN
ftr-400	1868	73	referred	refer	VERB
ftr-400	1868	74	to	to	ADP
ftr-400	1868	75	it	it	PRON
ftr-400	1868	76	by	by	ADP
ftr-400	1868	77	member	member	NOUN
ftr-400	1868	78	state	state	NOUN
ftr-400	1868	79	national	national	ADJ
ftr-400	1868	80	courts	court	NOUN
ftr-400	1868	81	since	since	SCONJ
ftr-400	1868	82	the	the	DET
ftr-400	1868	83	avoir	avoir	ADJ
ftr-400	1868	84	fiscal	fiscal	ADJ
ftr-400	1868	85	case	case	NOUN
ftr-400	1868	86	was	be	AUX
ftr-400	1868	87	decided	decide	VERB
ftr-400	1868	88	in	in	ADP
ftr-400	1868	89	1986.465	1986.465	NUM
ftr-400	1868	90	this	this	DET
ftr-400	1868	91	section	section	NOUN
ftr-400	1868	92	will	will	AUX
ftr-400	1868	93	focus	focus	VERB
ftr-400	1868	94	on	on	ADP
ftr-400	1868	95	a	a	DET
ftr-400	1868	96	line	line	NOUN
ftr-400	1868	97	of	of	ADP
ftr-400	1868	98	cases	case	NOUN
ftr-400	1868	99	examining	examine	VERB
ftr-400	1868	100	this	this	DET
ftr-400	1868	101	problem	problem	NOUN
ftr-400	1868	102	as	as	SCONJ
ftr-400	1868	103	it	it	PRON
ftr-400	1868	104	arises	arise	VERB
ftr-400	1868	105	for	for	ADP
ftr-400	1868	106	individual	individual	ADJ
ftr-400	1868	107	taxpayers	taxpayer	NOUN
ftr-400	1868	108	with	with	ADP
ftr-400	1868	109	respect	respect	NOUN
ftr-400	1868	110	to	to	ADP
ftr-400	1868	111	the	the	DET
ftr-400	1868	112	income	income	NOUN
ftr-400	1868	113	tax	tax	NOUN
ftr-400	1868	114	.	.	PUNCT
ftr-400	1869	1	although	although	SCONJ
ftr-400	1869	2	the	the	DET
ftr-400	1869	3	schumacker	schumacker	PROPN
ftr-400	1869	4	case466	case466	PROPN
ftr-400	1869	5	was	be	AUX
ftr-400	1869	6	the	the	DET
ftr-400	1869	7	first	first	ADJ
ftr-400	1869	8	in	in	ADP
ftr-400	1869	9	this	this	DET
ftr-400	1869	10	line	line	NOUN
ftr-400	1869	11	of	of	ADP
ftr-400	1869	12	individual	individual	ADJ
ftr-400	1869	13	income	income	NOUN
ftr-400	1869	14	tax	tax	NOUN
ftr-400	1869	15	cases	case	NOUN
ftr-400	1869	16	,	,	PUNCT
ftr-400	1869	17	i	i	PRON
ftr-400	1869	18	will	will	AUX
ftr-400	1869	19	begin	begin	VERB
ftr-400	1869	20	by	by	ADP
ftr-400	1869	21	discussing	discuss	VERB
ftr-400	1869	22	the	the	DET
ftr-400	1869	23	wielockx	wielockx	NOUN
ftr-400	1869	24	case467	case467	PROPN
ftr-400	1869	25	as	as	SCONJ
ftr-400	1869	26	its	its	PRON
ftr-400	1869	27	fact	fact	NOUN
ftr-400	1869	28	pattern	pattern	NOUN
ftr-400	1869	29	is	be	AUX
ftr-400	1869	30	more	more	ADV
ftr-400	1869	31	analogous	analogous	ADJ
ftr-400	1869	32	to	to	ADP
ftr-400	1869	33	that	that	PRON
ftr-400	1869	34	of	of	ADP
ftr-400	1869	35	lunding	lunde	VERB
ftr-400	1869	36	.	.	PUNCT
ftr-400	1870	1	in	in	ADP
ftr-400	1870	2	wielockx	wielockx	NOUN
ftr-400	1870	3	,	,	PUNCT
ftr-400	1870	4	the	the	DET
ftr-400	1870	5	european	european	PROPN
ftr-400	1870	6	court	court	PROPN
ftr-400	1870	7	of	of	ADP
ftr-400	1870	8	justice	justice	PROPN
ftr-400	1870	9	dealt	deal	VERB
ftr-400	1870	10	with	with	ADP
ftr-400	1870	11	a	a	DET
ftr-400	1870	12	similar	similar	ADJ
ftr-400	1870	13	issue	issue	NOUN
ftr-400	1870	14	to	to	ADP
ftr-400	1870	15	that	that	PRON
ftr-400	1870	16	examined	examine	VERB
ftr-400	1870	17	in	in	ADP
ftr-400	1870	18	lunding	lunding	NOUN
ftr-400	1870	19	.	.	PUNCT
ftr-400	1871	1	mr	mr	PROPN
ftr-400	1871	2	.	.	PROPN
ftr-400	1871	3	wielockx	wielockx	PROPN
ftr-400	1871	4	,	,	PUNCT
ftr-400	1871	5	a	a	DET
ftr-400	1871	6	belgian	belgian	ADJ
ftr-400	1871	7	national	national	ADJ
ftr-400	1871	8	resident	resident	NOUN
ftr-400	1871	9	in	in	ADP
ftr-400	1871	10	belgium	belgium	PROPN
ftr-400	1871	11	,	,	PUNCT
ftr-400	1871	12	challenged	challenge	VERB
ftr-400	1871	13	the	the	DET
ftr-400	1871	14	inspector	inspector	NOUN
ftr-400	1871	15	of	of	ADP
ftr-400	1871	16	taxes	taxis	NOUN
ftr-400	1871	17	of	of	ADP
ftr-400	1871	18	the	the	DET
ftr-400	1871	19	netherlands	netherland	NOUN
ftr-400	1871	20	concerning	concern	VERB
ftr-400	1871	21	the	the	DET
ftr-400	1871	22	latter	latter	ADJ
ftr-400	1871	23	�	�	PROPN
ftr-400	1871	24	s	s	PART
ftr-400	1871	25	refusal	refusal	NOUN
ftr-400	1871	26	to	to	PART
ftr-400	1871	27	allow	allow	VERB
ftr-400	1871	28	a	a	DET
ftr-400	1871	29	deduction	deduction	NOUN
ftr-400	1871	30	for	for	ADP
ftr-400	1871	31	his	his	PRON
ftr-400	1871	32	contributions	contribution	NOUN
ftr-400	1871	33	to	to	ADP
ftr-400	1871	34	a	a	DET
ftr-400	1871	35	pension	pension	NOUN
ftr-400	1871	36	reserve.468	reserve.468	NOUN
ftr-400	1871	37	mr	mr	PROPN
ftr-400	1871	38	.	.	PROPN
ftr-400	1871	39	wielockx	wielockx	PROPN
ftr-400	1871	40	was	be	AUX
ftr-400	1871	41	self	self	NOUN
ftr-400	1871	42	-	-	PUNCT
ftr-400	1871	43	employed	employ	VERB
ftr-400	1871	44	and	and	CCONJ
ftr-400	1871	45	had	have	VERB
ftr-400	1871	46	a	a	DET
ftr-400	1871	47	physiotherapy	physiotherapy	NOUN
ftr-400	1871	48	practice	practice	NOUN
ftr-400	1871	49	in	in	ADP
ftr-400	1871	50	the	the	DET
ftr-400	1871	51	netherlands	netherlands	PROPN
ftr-400	1871	52	where	where	SCONJ
ftr-400	1871	53	he	he	PRON
ftr-400	1871	54	received	receive	VERB
ftr-400	1871	55	his	his	PRON
ftr-400	1871	56	entire	entire	ADJ
ftr-400	1871	57	income	income	NOUN
ftr-400	1871	58	.	.	PUNCT
ftr-400	1872	1	thus	thus	ADV
ftr-400	1872	2	,	,	PUNCT
ftr-400	1872	3	he	he	PRON
ftr-400	1872	4	had	have	VERB
ftr-400	1872	5	to	to	PART
ftr-400	1872	6	pay	pay	VERB
ftr-400	1872	7	income	income	NOUN
ftr-400	1872	8	tax	tax	NOUN
ftr-400	1872	9	in	in	ADP
ftr-400	1872	10	the	the	DET
ftr-400	1872	11	netherlands.469	netherlands.469	PROPN
ftr-400	1872	12	the	the	DET
ftr-400	1872	13	netherlands	netherlands	PROPN
ftr-400	1872	14	1964	1964	NUM
ftr-400	1872	15	law	law	NOUN
ftr-400	1872	16	on	on	ADP
ftr-400	1872	17	income	income	NOUN
ftr-400	1872	18	tax	tax	NOUN
ftr-400	1872	19	�	�	PROPN
ftr-400	1872	20	defines	define	NOUN
ftr-400	1872	21	�	�	PROPN
ftr-400	1872	22	national	national	ADJ
ftr-400	1872	23	taxpayers	taxpayer	NOUN
ftr-400	1872	24	�	�	PROPN
ftr-400	1872	25	as	as	ADP
ftr-400	1872	26	natural	natural	ADJ
ftr-400	1872	27	persons	person	NOUN
ftr-400	1872	28	resident	resident	NOUN
ftr-400	1872	29	in	in	ADP
ftr-400	1872	30	the	the	DET
ftr-400	1872	31	netherlands	netherlands	PROPN
ftr-400	1872	32	as	as	SCONJ
ftr-400	1872	33	opposed	oppose	VERB
ftr-400	1872	34	to	to	PART
ftr-400	1872	35	�	�	VERB
ftr-400	1872	36	foreign	foreign	ADJ
ftr-400	1872	37	taxpayers	taxpayer	NOUN
ftr-400	1872	38	,	,	PUNCT
ftr-400	1872	39	�	�	PROPN
ftr-400	1872	40	natural	natural	ADJ
ftr-400	1872	41	persons	person	NOUN
ftr-400	1872	42	who	who	PRON
ftr-400	1872	43	are	be	AUX
ftr-400	1872	44	not	not	PART
ftr-400	1872	45	resident	resident	ADJ
ftr-400	1872	46	in	in	ADP
ftr-400	1872	47	the	the	DET
ftr-400	1872	48	netherlands	netherlands	PROPN
ftr-400	1872	49	but	but	CCONJ
ftr-400	1872	50	who	who	PRON
ftr-400	1872	51	do	do	AUX
ftr-400	1872	52	receive	receive	VERB
ftr-400	1872	53	income	income	NOUN
ftr-400	1872	54	there.	there.	PROPN
ftr-400	1872	55	�	�	PROPN
ftr-400	1872	56	470	470	NUM
ftr-400	1872	57	a	a	DET
ftr-400	1872	58	voluntary	voluntary	ADJ
ftr-400	1872	59	pension	pension	NOUN
ftr-400	1872	60	-	-	PUNCT
ftr-400	1872	61	reserve	reserve	NOUN
ftr-400	1872	62	tax	tax	NOUN
ftr-400	1872	63	scheme	scheme	NOUN
ftr-400	1872	64	was	be	AUX
ftr-400	1872	65	adopted	adopt	VERB
ftr-400	1872	66	in	in	ADP
ftr-400	1872	67	1972	1972	NUM
ftr-400	1872	68	,	,	PUNCT
ftr-400	1872	69	allowing	allow	VERB
ftr-400	1872	70	self	self	NOUN
ftr-400	1872	71	-	-	PUNCT
ftr-400	1872	72	employed	employ	VERB
ftr-400	1872	73	persons	person	NOUN
ftr-400	1872	74	�	�	NOUN
ftr-400	1872	75	to	to	PART
ftr-400	1872	76	allocate	allocate	VERB
ftr-400	1872	77	a	a	DET
ftr-400	1872	78	proportion	proportion	NOUN
ftr-400	1872	79	of	of	ADP
ftr-400	1872	80	the	the	DET
ftr-400	1872	81	profits	profit	NOUN
ftr-400	1872	82	of	of	ADP
ftr-400	1872	83	their	their	PRON
ftr-400	1872	84	business	business	NOUN
ftr-400	1872	85	to	to	PART
ftr-400	1872	86	form	form	VERB
ftr-400	1872	87	a	a	DET
ftr-400	1872	88	pension	pension	NOUN
ftr-400	1872	89	reserve	reserve	NOUN
ftr-400	1872	90	.	.	PUNCT
ftr-400	1872	91	.	.	PUNCT
ftr-400	1872	92	.	.	PUNCT
ftr-400	1872	93	.	.	PUNCT
ftr-400	1873	1	�	�	PROPN
ftr-400	1873	2	471	471	NUM
ftr-400	1873	3	the	the	DET
ftr-400	1873	4	1964	1964	NUM
ftr-400	1873	5	law	law	NOUN
ftr-400	1873	6	provided	provide	VERB
ftr-400	1873	7	that	that	SCONJ
ftr-400	1873	8	�	�	PROPN
ftr-400	1873	9	national	national	PROPN
ftr-400	1873	10	taxpayers	taxpayer	NOUN
ftr-400	1873	11	�	�	PROPN
ftr-400	1873	12	(	(	PUNCT
ftr-400	1873	13	the	the	DET
ftr-400	1873	14	residents	resident	NOUN
ftr-400	1873	15	)	)	PUNCT
ftr-400	1873	16	�	�	PROPN
ftr-400	1873	17	are	be	AUX
ftr-400	1873	18	subject	subject	ADJ
ftr-400	1873	19	to	to	ADP
ftr-400	1873	20	tax	tax	NOUN
ftr-400	1873	21	on	on	ADP
ftr-400	1873	22	the	the	DET
ftr-400	1873	23	income	income	NOUN
ftr-400	1873	24	arising	arise	VERB
ftr-400	1873	25	from	from	ADP
ftr-400	1873	26	their	their	PRON
ftr-400	1873	27	business	business	NOUN
ftr-400	1873	28	profits	profit	NOUN
ftr-400	1873	29	,	,	PUNCT
ftr-400	1873	30	reduced	reduce	VERB
ftr-400	1873	31	by	by	ADP
ftr-400	1873	32	amounts	amount	NOUN
ftr-400	1873	33	2005	2005	NUM
ftr-400	1873	34	]	]	PUNCT
ftr-400	1873	35	tax	tax	NOUN
ftr-400	1873	36	discrimination	discrimination	NOUN
ftr-400	1873	37	115	115	NUM
ftr-400	1873	38	472	472	NUM
ftr-400	1873	39	.	.	PUNCT
ftr-400	1874	1	i	i	PRON
ftr-400	1874	2	d.	d.	PROPN
ftr-400	1874	3	¶	¶	PROPN
ftr-400	1874	4	5	5	NUM
ftr-400	1874	5	.	.	PUNCT
ftr-400	1874	6	�	�	PROPN
ftr-400	1875	1	[	[	X
ftr-400	1875	2	w]hen	w]hen	ADV
ftr-400	1875	3	the	the	DET
ftr-400	1875	4	taxpayer	taxpayer	NOUN
ftr-400	1875	5	reaches	reach	VERB
ftr-400	1875	6	the	the	DET
ftr-400	1875	7	age	age	NOUN
ftr-400	1875	8	of	of	ADP
ftr-400	1875	9	sixty	sixty	NUM
ftr-400	1875	10	-	-	PUNCT
ftr-400	1875	11	five	five	NUM
ftr-400	1875	12	,	,	PUNCT
ftr-400	1875	13	the	the	DET
ftr-400	1875	14	pension	pension	NOUN
ftr-400	1875	15	reserve	reserve	NOUN
ftr-400	1875	16	is	be	AUX
ftr-400	1875	17	to	to	PART
ftr-400	1875	18	be	be	AUX
ftr-400	1875	19	liquidated	liquidate	VERB
ftr-400	1875	20	.	.	PUNCT
ftr-400	1876	1	it	it	PRON
ftr-400	1876	2	is	be	AUX
ftr-400	1876	3	then	then	ADV
ftr-400	1876	4	treated	treat	VERB
ftr-400	1876	5	as	as	ADP
ftr-400	1876	6	income	income	NOUN
ftr-400	1876	7	and	and	CCONJ
ftr-400	1876	8	taxed	tax	VERB
ftr-400	1876	9	either	either	CCONJ
ftr-400	1876	10	once	once	ADV
ftr-400	1876	11	on	on	ADP
ftr-400	1876	12	the	the	DET
ftr-400	1876	13	total	total	ADJ
ftr-400	1876	14	capital	capital	NOUN
ftr-400	1876	15	or	or	CCONJ
ftr-400	1876	16	when	when	SCONJ
ftr-400	1876	17	periodic	periodic	ADJ
ftr-400	1876	18	payments	payment	NOUN
ftr-400	1876	19	are	be	AUX
ftr-400	1876	20	made	make	VERB
ftr-400	1876	21	from	from	ADP
ftr-400	1876	22	that	that	DET
ftr-400	1876	23	capital	capital	NOUN
ftr-400	1876	24	.	.	PUNCT
ftr-400	1877	1	�	�	PROPN
ftr-400	1878	1	i	i	PRON
ftr-400	1878	2	d.	d.	PROPN
ftr-400	1878	3	¶	¶	PROPN
ftr-400	1878	4	6	6	NUM
ftr-400	1878	5	.	.	PUNCT
ftr-400	1878	6	473	473	NUM
ftr-400	1878	7	.	.	PUNCT
ftr-400	1879	1	i	i	PRON
ftr-400	1879	2	d.	d.	PROPN
ftr-400	1879	3	¶	¶	PROPN
ftr-400	1879	4	7	7	NUM
ftr-400	1879	5	.	.	PUNCT
ftr-400	1879	6	474	474	NUM
ftr-400	1879	7	.	.	PUNCT
ftr-400	1880	1	i	i	PRON
ftr-400	1880	2	d.	d.	PROPN
ftr-400	1880	3	¶	¶	PROPN
ftr-400	1880	4	13	13	NUM
ftr-400	1880	5	.	.	PUNCT
ftr-400	1881	1	475	475	NUM
ftr-400	1881	2	.	.	PUNCT
ftr-400	1882	1	i	i	PRON
ftr-400	1882	2	d.	d.	PROPN
ftr-400	1882	3	¶	¶	PROPN
ftr-400	1882	4	14	14	NUM
ftr-400	1882	5	.	.	PUNCT
ftr-400	1883	1	476	476	NUM
ftr-400	1883	2	.	.	PUNCT
ftr-400	1884	1	case	case	NOUN
ftr-400	1884	2	c-204/90	c-204/90	PROPN
ftr-400	1884	3	,	,	PUNCT
ftr-400	1884	4	bachmann	bachmann	PROPN
ftr-400	1884	5	v.	v.	ADP
ftr-400	1884	6	belgium	belgium	PROPN
ftr-400	1884	7	,	,	PUNCT
ftr-400	1884	8	1992	1992	NUM
ftr-400	1884	9	e.c.r	e.c.r	PROPN
ftr-400	1884	10	.	.	PUNCT
ftr-400	1884	11	i-249	i-249	PROPN
ftr-400	1885	1	(	(	PUNCT
ftr-400	1885	2	accepting	accept	VERB
ftr-400	1885	3	the	the	DET
ftr-400	1885	4	necessity	necessity	NOUN
ftr-400	1885	5	of	of	ADP
ftr-400	1885	6	preserving	preserve	VERB
ftr-400	1885	7	the	the	DET
ftr-400	1885	8	fiscal	fiscal	ADJ
ftr-400	1885	9	cohesion	cohesion	NOUN
ftr-400	1885	10	of	of	ADP
ftr-400	1885	11	the	the	DET
ftr-400	1885	12	applicable	applicable	ADJ
ftr-400	1885	13	tax	tax	NOUN
ftr-400	1885	14	system	system	NOUN
ftr-400	1885	15	as	as	ADP
ftr-400	1885	16	a	a	DET
ftr-400	1885	17	justification	justification	NOUN
ftr-400	1885	18	for	for	ADP
ftr-400	1885	19	making	make	VERB
ftr-400	1885	20	the	the	DET
ftr-400	1885	21	deductibility	deductibility	NOUN
ftr-400	1885	22	of	of	ADP
ftr-400	1885	23	annuity	annuity	NOUN
ftr-400	1885	24	contributions	contribution	NOUN
ftr-400	1885	25	contingent	contingent	NOUN
ftr-400	1885	26	on	on	ADP
ftr-400	1885	27	their	their	PRON
ftr-400	1885	28	being	be	AUX
ftr-400	1885	29	paid	pay	VERB
ftr-400	1885	30	in	in	ADP
ftr-400	1885	31	that	that	DET
ftr-400	1885	32	state	state	NOUN
ftr-400	1885	33	)	)	PUNCT
ftr-400	1885	34	;	;	PUNCT
ftr-400	1885	35	see	see	VERB
ftr-400	1885	36	also	also	ADV
ftr-400	1885	37	supra	supra	PROPN
ftr-400	1885	38	note	note	PROPN
ftr-400	1885	39	325	325	NUM
ftr-400	1885	40	.	.	PUNCT
ftr-400	1886	1	477	477	NUM
ftr-400	1886	2	.	.	PUNCT
ftr-400	1887	1	wattel	wattel	NOUN
ftr-400	1887	2	,	,	PUNCT
ftr-400	1887	3	supra	supra	PROPN
ftr-400	1887	4	note	note	NOUN
ftr-400	1887	5	52	52	NUM
ftr-400	1887	6	,	,	PUNCT
ftr-400	1887	7	at	at	ADP
ftr-400	1887	8	239	239	NUM
ftr-400	1887	9	.	.	PUNCT
ftr-400	1887	10	478	478	NUM
ftr-400	1887	11	.	.	PUNCT
ftr-400	1887	12	case	case	NOUN
ftr-400	1887	13	c-80/94	c-80/94	PROPN
ftr-400	1887	14	,	,	PUNCT
ftr-400	1887	15	wielockx	wielockx	PROPN
ftr-400	1887	16	v.	v.	PROPN
ftr-400	1887	17	inspecteur	inspecteur	PROPN
ftr-400	1887	18	der	der	PROPN
ftr-400	1887	19	directe	directe	PROPN
ftr-400	1887	20	belastingen	belastingen	PROPN
ftr-400	1887	21	,	,	PUNCT
ftr-400	1887	22	1995	1995	NUM
ftr-400	1887	23	e.c.r	e.c.r	X
ftr-400	1887	24	.	.	PUNCT
ftr-400	1888	1	i-2493	i-2493	PROPN
ftr-400	1888	2	,	,	PUNCT
ftr-400	1888	3	¶	¶	PROPN
ftr-400	1888	4	16	16	NUM
ftr-400	1888	5	(	(	PUNCT
ftr-400	1888	6	citing	cite	VERB
ftr-400	1888	7	case	case	NOUN
ftr-400	1888	8	c-279/93	c-279/93	PROPN
ftr-400	1888	9	,	,	PUNCT
ftr-400	1888	10	finanzamt	finanzamt	VERB
ftr-400	1888	11	köln	köln	NOUN
ftr-400	1888	12	-	-	PUNCT
ftr-400	1888	13	altstadt	altstadt	PROPN
ftr-400	1888	14	v.	v.	PROPN
ftr-400	1888	15	schumacker	schumacker	PROPN
ftr-400	1888	16	,	,	PUNCT
ftr-400	1888	17	1995	1995	NUM
ftr-400	1888	18	e.c.r	e.c.r	PROPN
ftr-400	1888	19	.	.	PUNCT
ftr-400	1889	1	i-225	i-225	ADV
ftr-400	1889	2	,	,	PUNCT
ftr-400	1889	3	¶¶	¶¶	PROPN
ftr-400	1889	4	21	21	NUM
ftr-400	1889	5	,	,	PUNCT
ftr-400	1889	6	26	26	NUM
ftr-400	1889	7	)	)	PUNCT
ftr-400	1889	8	.	.	PUNCT
ftr-400	1890	1	479	479	NUM
ftr-400	1890	2	.	.	PUNCT
ftr-400	1891	1	i	i	PRON
ftr-400	1891	2	d.	d.	PROPN
ftr-400	1891	3	¶	¶	PROPN
ftr-400	1891	4	17	17	NUM
ftr-400	1891	5	.	.	PUNCT
ftr-400	1892	1	480	480	NUM
ftr-400	1892	2	.	.	PUNCT
ftr-400	1893	1	i	i	PRON
ftr-400	1893	2	d.	d.	PROPN
ftr-400	1893	3	¶	¶	PROPN
ftr-400	1893	4	19	19	NUM
ftr-400	1893	5	.	.	PUNCT
ftr-400	1894	1	481	481	NUM
ftr-400	1894	2	.	.	PUNCT
ftr-400	1895	1	i	i	PRON
ftr-400	1895	2	d.	d.	PROPN
ftr-400	1895	3	¶	¶	PROPN
ftr-400	1895	4	20	20	NUM
ftr-400	1895	5	.	.	PUNCT
ftr-400	1896	1	added	add	VERB
ftr-400	1896	2	to	to	ADP
ftr-400	1896	3	the	the	DET
ftr-400	1896	4	pension	pension	NOUN
ftr-400	1896	5	reserve	reserve	NOUN
ftr-400	1896	6	and	and	CCONJ
ftr-400	1896	7	increased	increase	VERB
ftr-400	1896	8	by	by	ADP
ftr-400	1896	9	amounts	amount	NOUN
ftr-400	1896	10	taken	take	VERB
ftr-400	1896	11	out	out	ADP
ftr-400	1896	12	of	of	ADP
ftr-400	1896	13	it.	it.	PROPN
ftr-400	1896	14	�	�	PROPN
ftr-400	1896	15	472	472	NUM
ftr-400	1896	16	under	under	ADP
ftr-400	1896	17	the	the	DET
ftr-400	1896	18	1964	1964	NUM
ftr-400	1896	19	law	law	NOUN
ftr-400	1896	20	,	,	PUNCT
ftr-400	1896	21	�	�	PROPN
ftr-400	1896	22	foreign	foreign	ADJ
ftr-400	1896	23	taxpayers	taxpayer	NOUN
ftr-400	1896	24	�	�	PROPN
ftr-400	1896	25	(	(	PUNCT
ftr-400	1896	26	the	the	DET
ftr-400	1896	27	nonresidents	nonresident	NOUN
ftr-400	1896	28	)	)	PUNCT
ftr-400	1896	29	�	�	NOUN
ftr-400	1896	30	are	be	AUX
ftr-400	1896	31	taxed	tax	VERB
ftr-400	1896	32	solely	solely	ADV
ftr-400	1896	33	on	on	ADP
ftr-400	1896	34	their	their	PRON
ftr-400	1896	35	�	�	NOUN
ftr-400	1896	36	taxable	taxable	ADJ
ftr-400	1896	37	national	national	ADJ
ftr-400	1896	38	income	income	NOUN
ftr-400	1896	39	,	,	PUNCT
ftr-400	1896	40	�	�	PROPN
ftr-400	1896	41	namely	namely	ADV
ftr-400	1896	42	their	their	PRON
ftr-400	1896	43	total	total	ADJ
ftr-400	1896	44	income	income	NOUN
ftr-400	1896	45	in	in	ADP
ftr-400	1896	46	the	the	DET
ftr-400	1896	47	netherlands	netherlands	PROPN
ftr-400	1896	48	during	during	ADP
ftr-400	1896	49	a	a	DET
ftr-400	1896	50	calendar	calendar	NOUN
ftr-400	1896	51	year	year	NOUN
ftr-400	1896	52	as	as	SCONJ
ftr-400	1896	53	reduced	reduce	VERB
ftr-400	1896	54	by	by	ADP
ftr-400	1896	55	losses.	losses.	NOUN
ftr-400	1896	56	�	�	NOUN
ftr-400	1896	57	473	473	NUM
ftr-400	1896	58	the	the	DET
ftr-400	1896	59	ecj	ecj	NOUN
ftr-400	1896	60	was	be	AUX
ftr-400	1896	61	asked	ask	VERB
ftr-400	1896	62	whether	whether	SCONJ
ftr-400	1896	63	article	article	NOUN
ftr-400	1896	64	52	52	NUM
ftr-400	1896	65	(	(	PUNCT
ftr-400	1896	66	now	now	ADV
ftr-400	1896	67	art	art	NOUN
ftr-400	1896	68	.	.	PUNCT
ftr-400	1897	1	43	43	NUM
ftr-400	1897	2	)	)	PUNCT
ftr-400	1897	3	prohibits	prohibit	VERB
ftr-400	1897	4	a	a	DET
ftr-400	1897	5	member	member	NOUN
ftr-400	1897	6	state	state	NOUN
ftr-400	1897	7	from	from	ADP
ftr-400	1897	8	permitting	permit	VERB
ftr-400	1897	9	residents	resident	NOUN
ftr-400	1897	10	to	to	PART
ftr-400	1897	11	deduct	deduct	VERB
ftr-400	1897	12	a	a	DET
ftr-400	1897	13	pension	pension	NOUN
ftr-400	1897	14	reserve	reserve	NOUN
ftr-400	1897	15	from	from	ADP
ftr-400	1897	16	their	their	PRON
ftr-400	1897	17	taxable	taxable	ADJ
ftr-400	1897	18	income	income	NOUN
ftr-400	1897	19	,	,	PUNCT
ftr-400	1897	20	while	while	SCONJ
ftr-400	1897	21	denying	deny	VERB
ftr-400	1897	22	such	such	DET
ftr-400	1897	23	a	a	DET
ftr-400	1897	24	deduction	deduction	NOUN
ftr-400	1897	25	to	to	ADP
ftr-400	1897	26	community	community	NOUN
ftr-400	1897	27	national	national	ADJ
ftr-400	1897	28	taxpayers	taxpayer	NOUN
ftr-400	1897	29	who	who	PRON
ftr-400	1897	30	,	,	PUNCT
ftr-400	1897	31	�	�	PROPN
ftr-400	1897	32	although	although	SCONJ
ftr-400	1897	33	resident	resident	NOUN
ftr-400	1897	34	in	in	ADP
ftr-400	1897	35	another	another	DET
ftr-400	1897	36	member	member	NOUN
ftr-400	1897	37	state	state	NOUN
ftr-400	1897	38	,	,	PUNCT
ftr-400	1897	39	receive	receive	VERB
ftr-400	1897	40	all	all	PRON
ftr-400	1897	41	or	or	CCONJ
ftr-400	1897	42	almost	almost	ADV
ftr-400	1897	43	all	all	PRON
ftr-400	1897	44	of	of	ADP
ftr-400	1897	45	their	their	PRON
ftr-400	1897	46	income	income	NOUN
ftr-400	1897	47	in	in	ADP
ftr-400	1897	48	the	the	DET
ftr-400	1897	49	first	first	ADJ
ftr-400	1897	50	state.	state.	PROPN
ftr-400	1897	51	�	�	PROPN
ftr-400	1897	52	474	474	PROPN
ftr-400	1897	53	is	be	AUX
ftr-400	1897	54	that	that	DET
ftr-400	1897	55	difference	difference	NOUN
ftr-400	1897	56	in	in	ADP
ftr-400	1897	57	treatment	treatment	NOUN
ftr-400	1897	58	�	�	NOUN
ftr-400	1897	59	justified	justify	VERB
ftr-400	1897	60	by	by	ADP
ftr-400	1897	61	the	the	DET
ftr-400	1897	62	fact	fact	NOUN
ftr-400	1897	63	that	that	SCONJ
ftr-400	1897	64	the	the	DET
ftr-400	1897	65	periodic	periodic	ADJ
ftr-400	1897	66	pension	pension	NOUN
ftr-400	1897	67	payments	payment	NOUN
ftr-400	1897	68	subsequently	subsequently	ADV
ftr-400	1897	69	drawn	draw	VERB
ftr-400	1897	70	out	out	ADP
ftr-400	1897	71	of	of	ADP
ftr-400	1897	72	a	a	DET
ftr-400	1897	73	pension	pension	NOUN
ftr-400	1897	74	reserve	reserve	NOUN
ftr-400	1897	75	by	by	ADP
ftr-400	1897	76	the	the	DET
ftr-400	1897	77	non	non	ADJ
ftr-400	1897	78	-	-	ADJ
ftr-400	1897	79	resident	resident	ADJ
ftr-400	1897	80	taxpayer	taxpayer	NOUN
ftr-400	1897	81	are	be	AUX
ftr-400	1897	82	not	not	PART
ftr-400	1897	83	taxed	tax	VERB
ftr-400	1897	84	in	in	ADP
ftr-400	1897	85	the	the	DET
ftr-400	1897	86	state	state	NOUN
ftr-400	1897	87	in	in	ADP
ftr-400	1897	88	which	which	PRON
ftr-400	1897	89	he	he	PRON
ftr-400	1897	90	works	work	VERB
ftr-400	1897	91	but	but	CCONJ
ftr-400	1897	92	in	in	ADP
ftr-400	1897	93	the	the	DET
ftr-400	1897	94	state	state	NOUN
ftr-400	1897	95	of	of	ADP
ftr-400	1897	96	residence	residence	NOUN
ftr-400	1897	97	.	.	PUNCT
ftr-400	1897	98	.	.	PUNCT
ftr-400	1897	99	.	.	PUNCT
ftr-400	1898	1	?	?	PUNCT
ftr-400	1898	2	�	�	NOUN
ftr-400	1898	3	475	475	NUM
ftr-400	1898	4	here	here	ADV
ftr-400	1898	5	the	the	DET
ftr-400	1898	6	netherlands	netherlands	PROPN
ftr-400	1898	7	was	be	AUX
ftr-400	1898	8	invoking	invoke	VERB
ftr-400	1898	9	the	the	DET
ftr-400	1898	10	bachmann	bachmann	PROPN
ftr-400	1898	11	justification,476	justification,476	PROPN
ftr-400	1898	12	that	that	SCONJ
ftr-400	1898	13	it	it	PRON
ftr-400	1898	14	is	be	AUX
ftr-400	1898	15	essential	essential	ADJ
ftr-400	1898	16	to	to	ADP
ftr-400	1898	17	the	the	DET
ftr-400	1898	18	cohesion	cohesion	NOUN
ftr-400	1898	19	of	of	ADP
ftr-400	1898	20	their	their	PRON
ftr-400	1898	21	tax	tax	NOUN
ftr-400	1898	22	system	system	NOUN
ftr-400	1898	23	to	to	PART
ftr-400	1898	24	maintain	maintain	VERB
ftr-400	1898	25	tax	tax	NOUN
ftr-400	1898	26	symmetry	symmetry	NOUN
ftr-400	1898	27	between	between	ADP
ftr-400	1898	28	the	the	DET
ftr-400	1898	29	deductibility	deductibility	NOUN
ftr-400	1898	30	of	of	ADP
ftr-400	1898	31	the	the	DET
ftr-400	1898	32	contributions	contribution	NOUN
ftr-400	1898	33	and	and	CCONJ
ftr-400	1898	34	the	the	DET
ftr-400	1898	35	taxability	taxability	NOUN
ftr-400	1898	36	of	of	ADP
ftr-400	1898	37	the	the	DET
ftr-400	1898	38	subsequent	subsequent	ADJ
ftr-400	1898	39	receipts	receipt	NOUN
ftr-400	1898	40	within	within	ADP
ftr-400	1898	41	the	the	DET
ftr-400	1898	42	same	same	ADJ
ftr-400	1898	43	tax	tax	NOUN
ftr-400	1898	44	jurisdiction.477	jurisdiction.477	NOUN
ftr-400	1898	45	while	while	SCONJ
ftr-400	1898	46	acknowledging	acknowledge	VERB
ftr-400	1898	47	that	that	SCONJ
ftr-400	1898	48	�	�	NOUN
ftr-400	1898	49	direct	direct	ADJ
ftr-400	1898	50	taxation	taxation	NOUN
ftr-400	1898	51	falls	fall	VERB
ftr-400	1898	52	within	within	ADP
ftr-400	1898	53	the	the	DET
ftr-400	1898	54	competence	competence	NOUN
ftr-400	1898	55	of	of	ADP
ftr-400	1898	56	the	the	DET
ftr-400	1898	57	member	member	NOUN
ftr-400	1898	58	states	state	NOUN
ftr-400	1898	59	.	.	PUNCT
ftr-400	1898	60	.	.	PUNCT
ftr-400	1899	1	.	.	PUNCT
ftr-400	1900	1	,	,	PUNCT
ftr-400	1900	2	�	�	PROPN
ftr-400	1900	3	the	the	DET
ftr-400	1900	4	court	court	NOUN
ftr-400	1900	5	reiterated	reiterate	VERB
ftr-400	1900	6	that	that	SCONJ
ftr-400	1900	7	member	member	NOUN
ftr-400	1900	8	states	state	NOUN
ftr-400	1900	9	must	must	AUX
ftr-400	1900	10	�	�	AUX
ftr-400	1900	11	avoid	avoid	VERB
ftr-400	1900	12	any	any	DET
ftr-400	1900	13	overt	overt	ADJ
ftr-400	1900	14	or	or	CCONJ
ftr-400	1900	15	covert	covert	ADJ
ftr-400	1900	16	discrimination	discrimination	NOUN
ftr-400	1900	17	by	by	ADP
ftr-400	1900	18	reason	reason	NOUN
ftr-400	1900	19	of	of	ADP
ftr-400	1900	20	nationality.	nationality.	NOUN
ftr-400	1900	21	�	�	PROPN
ftr-400	1900	22	478	478	NUM
ftr-400	1900	23	�	�	PROPN
ftr-400	1900	24	[	[	X
ftr-400	1900	25	d]iscrimination	d]iscrimination	NOUN
ftr-400	1900	26	arises	arise	VERB
ftr-400	1900	27	through	through	ADP
ftr-400	1900	28	the	the	DET
ftr-400	1900	29	application	application	NOUN
ftr-400	1900	30	of	of	ADP
ftr-400	1900	31	different	different	ADJ
ftr-400	1900	32	rules	rule	NOUN
ftr-400	1900	33	to	to	ADP
ftr-400	1900	34	comparable	comparable	ADJ
ftr-400	1900	35	situations	situation	NOUN
ftr-400	1900	36	or	or	CCONJ
ftr-400	1900	37	the	the	DET
ftr-400	1900	38	application	application	NOUN
ftr-400	1900	39	of	of	ADP
ftr-400	1900	40	the	the	DET
ftr-400	1900	41	same	same	ADJ
ftr-400	1900	42	rule	rule	NOUN
ftr-400	1900	43	to	to	ADP
ftr-400	1900	44	different	different	ADJ
ftr-400	1900	45	situations.	situations.	ADJ
ftr-400	1900	46	�	�	NOUN
ftr-400	1900	47	479	479	NUM
ftr-400	1900	48	a	a	DET
ftr-400	1900	49	difference	difference	NOUN
ftr-400	1900	50	in	in	ADP
ftr-400	1900	51	treatment	treatment	NOUN
ftr-400	1900	52	between	between	ADP
ftr-400	1900	53	resident	resident	NOUN
ftr-400	1900	54	and	and	CCONJ
ftr-400	1900	55	nonresident	nonresident	ADJ
ftr-400	1900	56	taxpayers	taxpayer	NOUN
ftr-400	1900	57	can	can	AUX
ftr-400	1900	58	not	not	PART
ftr-400	1900	59	�	�	VERB
ftr-400	1900	60	in	in	ADP
ftr-400	1900	61	itself	itself	PRON
ftr-400	1900	62	be	be	AUX
ftr-400	1900	63	categorized	categorize	VERB
ftr-400	1900	64	as	as	ADP
ftr-400	1900	65	discrimination	discrimination	NOUN
ftr-400	1900	66	within	within	ADP
ftr-400	1900	67	the	the	DET
ftr-400	1900	68	meaning	meaning	NOUN
ftr-400	1900	69	of	of	ADP
ftr-400	1900	70	the	the	DET
ftr-400	1900	71	treaty.	treaty.	NOUN
ftr-400	1900	72	�	�	PROPN
ftr-400	1900	73	480	480	NUM
ftr-400	1900	74	however	however	ADV
ftr-400	1900	75	,	,	PUNCT
ftr-400	1900	76	a	a	DET
ftr-400	1900	77	nonresident	nonresident	ADJ
ftr-400	1900	78	taxpayer	taxpayer	NOUN
ftr-400	1900	79	�	�	NOUN
ftr-400	1900	80	who	who	PRON
ftr-400	1900	81	receives	receive	VERB
ftr-400	1900	82	all	all	PRON
ftr-400	1900	83	or	or	CCONJ
ftr-400	1900	84	almost	almost	ADV
ftr-400	1900	85	all	all	PRON
ftr-400	1900	86	of	of	ADP
ftr-400	1900	87	his	his	PRON
ftr-400	1900	88	income	income	NOUN
ftr-400	1900	89	in	in	ADP
ftr-400	1900	90	the	the	DET
ftr-400	1900	91	state	state	NOUN
ftr-400	1900	92	where	where	SCONJ
ftr-400	1900	93	he	he	PRON
ftr-400	1900	94	works	work	VERB
ftr-400	1900	95	is	be	AUX
ftr-400	1900	96	objectively	objectively	ADV
ftr-400	1900	97	in	in	ADP
ftr-400	1900	98	the	the	DET
ftr-400	1900	99	same	same	ADJ
ftr-400	1900	100	situation	situation	NOUN
ftr-400	1900	101	.	.	PUNCT
ftr-400	1900	102	.	.	PUNCT
ftr-400	1901	1	.	.	PUNCT
ftr-400	1902	1	�	�	PROPN
ftr-400	1902	2	as	as	ADP
ftr-400	1902	3	a	a	DET
ftr-400	1902	4	resident	resident	NOUN
ftr-400	1902	5	of	of	ADP
ftr-400	1902	6	that	that	DET
ftr-400	1902	7	state	state	NOUN
ftr-400	1902	8	who	who	PRON
ftr-400	1902	9	also	also	ADV
ftr-400	1902	10	works	work	VERB
ftr-400	1902	11	there	there	ADV
ftr-400	1902	12	because	because	SCONJ
ftr-400	1902	13	both	both	PRON
ftr-400	1902	14	are	be	AUX
ftr-400	1902	15	taxed	tax	VERB
ftr-400	1902	16	in	in	ADP
ftr-400	1902	17	that	that	DET
ftr-400	1902	18	state	state	NOUN
ftr-400	1902	19	alone.481	alone.481	PROPN
ftr-400	1902	20	therefore	therefore	ADV
ftr-400	1902	21	,	,	PUNCT
ftr-400	1902	22	if	if	SCONJ
ftr-400	1902	23	a	a	DET
ftr-400	1902	24	nonresident	nonresident	ADJ
ftr-400	1902	25	taxpayer	taxpayer	NOUN
ftr-400	1902	26	is	be	AUX
ftr-400	1902	27	116	116	NUM
ftr-400	1902	28	florida	florida	PROPN
ftr-400	1902	29	tax	tax	NOUN
ftr-400	1902	30	review	review	NOUN
ftr-400	1902	31	[	[	X
ftr-400	1902	32	vol.7:2	vol.7:2	NOUN
ftr-400	1902	33	482	482	NUM
ftr-400	1902	34	.	.	PUNCT
ftr-400	1903	1	i	i	PRON
ftr-400	1903	2	d.	d.	PROPN
ftr-400	1903	3	¶	¶	PROPN
ftr-400	1903	4	21	21	NUM
ftr-400	1903	5	.	.	PUNCT
ftr-400	1904	1	483	483	NUM
ftr-400	1904	2	.	.	PUNCT
ftr-400	1905	1	i	i	PRON
ftr-400	1905	2	d.	d.	PROPN
ftr-400	1905	3	484	484	NUM
ftr-400	1905	4	.	.	PUNCT
ftr-400	1906	1	i	i	PRON
ftr-400	1906	2	d.	d.	PROPN
ftr-400	1906	3	¶	¶	PROPN
ftr-400	1906	4	22	22	NUM
ftr-400	1906	5	.	.	PUNCT
ftr-400	1906	6	485	485	NUM
ftr-400	1906	7	.	.	PUNCT
ftr-400	1907	1	case	case	NOUN
ftr-400	1907	2	c-204/90	c-204/90	PROPN
ftr-400	1907	3	,	,	PUNCT
ftr-400	1907	4	bachmann	bachmann	PROPN
ftr-400	1907	5	v.	v.	ADP
ftr-400	1907	6	belgium	belgium	PROPN
ftr-400	1907	7	,	,	PUNCT
ftr-400	1907	8	1992	1992	NUM
ftr-400	1907	9	e.c.r	e.c.r	PROPN
ftr-400	1907	10	.	.	PUNCT
ftr-400	1908	1	i-249	i-249	PROPN
ftr-400	1908	2	.	.	PUNCT
ftr-400	1909	1	486	486	NUM
ftr-400	1909	2	.	.	PUNCT
ftr-400	1909	3	case	case	NOUN
ftr-400	1909	4	c-80/94	c-80/94	PROPN
ftr-400	1909	5	,	,	PUNCT
ftr-400	1909	6	wielockx	wielockx	PROPN
ftr-400	1909	7	v.	v.	PROPN
ftr-400	1909	8	inspecteur	inspecteur	PROPN
ftr-400	1909	9	der	der	PROPN
ftr-400	1909	10	directe	directe	PROPN
ftr-400	1909	11	belastingen	belastingen	PROPN
ftr-400	1909	12	,	,	PUNCT
ftr-400	1909	13	1995	1995	NUM
ftr-400	1909	14	e.c.r	e.c.r	X
ftr-400	1909	15	.	.	PUNCT
ftr-400	1910	1	i-2493	i-2493	PROPN
ftr-400	1910	2	,	,	PUNCT
ftr-400	1910	3	¶	¶	PROPN
ftr-400	1910	4	23	23	NUM
ftr-400	1910	5	.	.	PUNCT
ftr-400	1911	1	the	the	DET
ftr-400	1911	2	bachmann	bachmann	PROPN
ftr-400	1911	3	judgment	judgment	NOUN
ftr-400	1911	4	has	have	AUX
ftr-400	1911	5	been	be	AUX
ftr-400	1911	6	severely	severely	ADV
ftr-400	1911	7	criticized	criticize	VERB
ftr-400	1911	8	for	for	ADP
ftr-400	1911	9	ignoring	ignore	VERB
ftr-400	1911	10	the	the	DET
ftr-400	1911	11	bilateral	bilateral	ADJ
ftr-400	1911	12	treaty	treaty	NOUN
ftr-400	1911	13	in	in	ADP
ftr-400	1911	14	effect	effect	NOUN
ftr-400	1911	15	between	between	ADP
ftr-400	1911	16	belgium	belgium	PROPN
ftr-400	1911	17	and	and	CCONJ
ftr-400	1911	18	germany	germany	PROPN
ftr-400	1911	19	.	.	PUNCT
ftr-400	1912	1	wattel	wattel	PROPN
ftr-400	1912	2	,	,	PUNCT
ftr-400	1912	3	supra	supra	PROPN
ftr-400	1912	4	note	note	NOUN
ftr-400	1912	5	52	52	NUM
ftr-400	1912	6	,	,	PUNCT
ftr-400	1912	7	at	at	ADP
ftr-400	1912	8	240	240	NUM
ftr-400	1912	9	.	.	PUNCT
ftr-400	1912	10	487	487	NUM
ftr-400	1912	11	.	.	PUNCT
ftr-400	1913	1	case	case	NOUN
ftr-400	1913	2	c-80/94	c-80/94	PROPN
ftr-400	1913	3	,	,	PUNCT
ftr-400	1913	4	wielockx	wielockx	PROPN
ftr-400	1913	5	v.	v.	PROPN
ftr-400	1913	6	inspecteur	inspecteur	PROPN
ftr-400	1913	7	der	der	PROPN
ftr-400	1913	8	directe	directe	PROPN
ftr-400	1913	9	belastingen	belastingen	PROPN
ftr-400	1913	10	,	,	PUNCT
ftr-400	1913	11	1995	1995	NUM
ftr-400	1913	12	e.c.r	e.c.r	X
ftr-400	1913	13	.	.	PUNCT
ftr-400	1914	1	i-2493	i-2493	PROPN
ftr-400	1914	2	,	,	PUNCT
ftr-400	1914	3	¶	¶	PROPN
ftr-400	1914	4	25	25	NUM
ftr-400	1914	5	.	.	PUNCT
ftr-400	1915	1	the	the	DET
ftr-400	1915	2	ecj	ecj	PROPN
ftr-400	1915	3	explained	explain	VERB
ftr-400	1915	4	:	:	PUNCT
ftr-400	1915	5	[	[	X
ftr-400	1915	6	t]he	t]he	ADJ
ftr-400	1915	7	effect	effect	NOUN
ftr-400	1915	8	of	of	ADP
ftr-400	1915	9	double	double	ADJ
ftr-400	1915	10	-	-	PUNCT
ftr-400	1915	11	taxation	taxation	NOUN
ftr-400	1915	12	conventions	convention	NOUN
ftr-400	1915	13	which	which	PRON
ftr-400	1915	14	,	,	PUNCT
ftr-400	1915	15	like	like	ADP
ftr-400	1915	16	the	the	DET
ftr-400	1915	17	one	one	NOUN
ftr-400	1915	18	referred	refer	VERB
ftr-400	1915	19	to	to	ADP
ftr-400	1915	20	above	above	ADV
ftr-400	1915	21	,	,	PUNCT
ftr-400	1915	22	follow	follow	VERB
ftr-400	1915	23	the	the	DET
ftr-400	1915	24	oecd	oecd	PROPN
ftr-400	1915	25	model	model	NOUN
ftr-400	1915	26	is	be	AUX
ftr-400	1915	27	that	that	SCONJ
ftr-400	1915	28	the	the	DET
ftr-400	1915	29	state	state	NOUN
ftr-400	1915	30	taxes	taxis	NOUN
ftr-400	1915	31	all	all	DET
ftr-400	1915	32	pensions	pension	NOUN
ftr-400	1915	33	received	receive	VERB
ftr-400	1915	34	by	by	ADP
ftr-400	1915	35	residents	resident	NOUN
ftr-400	1915	36	in	in	ADP
ftr-400	1915	37	its	its	PRON
ftr-400	1915	38	territory	territory	NOUN
ftr-400	1915	39	,	,	PUNCT
ftr-400	1915	40	whatever	whatever	PRON
ftr-400	1915	41	the	the	DET
ftr-400	1915	42	state	state	NOUN
ftr-400	1915	43	in	in	ADP
ftr-400	1915	44	which	which	PRON
ftr-400	1915	45	the	the	DET
ftr-400	1915	46	contributions	contribution	NOUN
ftr-400	1915	47	were	be	AUX
ftr-400	1915	48	paid	pay	VERB
ftr-400	1915	49	,	,	PUNCT
ftr-400	1915	50	but	but	CCONJ
ftr-400	1915	51	,	,	PUNCT
ftr-400	1915	52	conversely	conversely	ADV
ftr-400	1915	53	,	,	PUNCT
ftr-400	1915	54	waives	waive	VERB
ftr-400	1915	55	the	the	DET
ftr-400	1915	56	right	right	NOUN
ftr-400	1915	57	to	to	PART
ftr-400	1915	58	tax	tax	NOUN
ftr-400	1915	59	pensions	pension	NOUN
ftr-400	1915	60	received	receive	VERB
ftr-400	1915	61	abroad	abroad	ADV
ftr-400	1915	62	even	even	ADV
ftr-400	1915	63	if	if	SCONJ
ftr-400	1915	64	they	they	PRON
ftr-400	1915	65	derive	derive	VERB
ftr-400	1915	66	from	from	ADP
ftr-400	1915	67	contributions	contribution	NOUN
ftr-400	1915	68	paid	pay	VERB
ftr-400	1915	69	in	in	ADP
ftr-400	1915	70	its	its	PRON
ftr-400	1915	71	territory	territory	NOUN
ftr-400	1915	72	which	which	PRON
ftr-400	1915	73	it	it	PRON
ftr-400	1915	74	treated	treat	VERB
ftr-400	1915	75	as	as	ADP
ftr-400	1915	76	deductible	deductible	ADJ
ftr-400	1915	77	.	.	PUNCT
ftr-400	1916	1	fiscal	fiscal	ADJ
ftr-400	1916	2	cohesion	cohesion	NOUN
ftr-400	1916	3	has	have	AUX
ftr-400	1916	4	not	not	PART
ftr-400	1916	5	therefore	therefore	ADV
ftr-400	1916	6	been	be	AUX
ftr-400	1916	7	established	establish	VERB
ftr-400	1916	8	in	in	ADP
ftr-400	1916	9	relation	relation	NOUN
ftr-400	1916	10	to	to	ADP
ftr-400	1916	11	one	one	NUM
ftr-400	1916	12	and	and	CCONJ
ftr-400	1916	13	the	the	DET
ftr-400	1916	14	same	same	ADJ
ftr-400	1916	15	person	person	NOUN
ftr-400	1916	16	by	by	ADP
ftr-400	1916	17	a	a	DET
ftr-400	1916	18	strict	strict	ADJ
ftr-400	1916	19	correlation	correlation	NOUN
ftr-400	1916	20	between	between	ADP
ftr-400	1916	21	the	the	DET
ftr-400	1916	22	deductibility	deductibility	NOUN
ftr-400	1916	23	of	of	ADP
ftr-400	1916	24	contributions	contribution	NOUN
ftr-400	1916	25	and	and	CCONJ
ftr-400	1916	26	the	the	DET
ftr-400	1916	27	taxation	taxation	NOUN
ftr-400	1916	28	of	of	ADP
ftr-400	1916	29	pensions	pension	NOUN
ftr-400	1916	30	but	but	CCONJ
ftr-400	1916	31	is	be	AUX
ftr-400	1916	32	shifted	shift	VERB
ftr-400	1916	33	to	to	ADP
ftr-400	1916	34	another	another	DET
ftr-400	1916	35	level	level	NOUN
ftr-400	1916	36	,	,	PUNCT
ftr-400	1916	37	that	that	PRON
ftr-400	1916	38	of	of	ADP
ftr-400	1916	39	the	the	DET
ftr-400	1916	40	reciprocity	reciprocity	NOUN
ftr-400	1916	41	of	of	ADP
ftr-400	1916	42	the	the	DET
ftr-400	1916	43	rules	rule	NOUN
ftr-400	1916	44	applicable	applicable	ADJ
ftr-400	1916	45	in	in	ADP
ftr-400	1916	46	the	the	DET
ftr-400	1916	47	contracting	contracting	NOUN
ftr-400	1916	48	states	state	NOUN
ftr-400	1916	49	.	.	PUNCT
ftr-400	1917	1	i	i	PRON
ftr-400	1917	2	d.	d.	PROPN
ftr-400	1917	3	¶	¶	PROPN
ftr-400	1917	4	24	24	NUM
ftr-400	1917	5	.	.	PUNCT
ftr-400	1918	1	professor	professor	NOUN
ftr-400	1918	2	wattel	wattel	NOUN
ftr-400	1918	3	calls	call	VERB
ftr-400	1918	4	this	this	PRON
ftr-400	1918	5	the	the	DET
ftr-400	1918	6	invention	invention	NOUN
ftr-400	1918	7	of	of	ADP
ftr-400	1918	8	�	�	PROPN
ftr-400	1918	9	macro	macro	NOUN
ftr-400	1918	10	-	-	NOUN
ftr-400	1918	11	cohesion	cohesion	NOUN
ftr-400	1918	12	.	.	PUNCT
ftr-400	1919	1	�	�	PROPN
ftr-400	1919	2	wattel	wattel	PROPN
ftr-400	1919	3	,	,	PUNCT
ftr-400	1919	4	supra	supra	PROPN
ftr-400	1919	5	note	note	NOUN
ftr-400	1919	6	52	52	NUM
ftr-400	1919	7	,	,	PUNCT
ftr-400	1919	8	at	at	ADP
ftr-400	1919	9	238	238	NUM
ftr-400	1919	10	.	.	PUNCT
ftr-400	1920	1	488	488	NUM
ftr-400	1920	2	.	.	PUNCT
ftr-400	1921	1	case	case	NOUN
ftr-400	1921	2	c-80/94	c-80/94	PROPN
ftr-400	1921	3	,	,	PUNCT
ftr-400	1921	4	wielockx	wielockx	PROPN
ftr-400	1921	5	v.	v.	PROPN
ftr-400	1921	6	inspecteur	inspecteur	PROPN
ftr-400	1921	7	der	der	PROPN
ftr-400	1921	8	directe	directe	PROPN
ftr-400	1921	9	belastingen	belastingen	PROPN
ftr-400	1921	10	,	,	PUNCT
ftr-400	1921	11	1995	1995	NUM
ftr-400	1921	12	e.c.r	e.c.r	X
ftr-400	1921	13	.	.	PUNCT
ftr-400	1922	1	i-2493	i-2493	PROPN
ftr-400	1922	2	,	,	PUNCT
ftr-400	1922	3	¶	¶	PROPN
ftr-400	1922	4	27	27	NUM
ftr-400	1922	5	.	.	PUNCT
ftr-400	1923	1	489	489	NUM
ftr-400	1923	2	.	.	PUNCT
ftr-400	1924	1	case	case	NOUN
ftr-400	1924	2	c-279/93	c-279/93	PROPN
ftr-400	1924	3	,	,	PUNCT
ftr-400	1924	4	finanzamt	finanzamt	VERB
ftr-400	1924	5	köln	köln	NOUN
ftr-400	1924	6	-	-	PUNCT
ftr-400	1924	7	altstadt	altstadt	PROPN
ftr-400	1924	8	v.	v.	PROPN
ftr-400	1924	9	schumacker	schumacker	PROPN
ftr-400	1924	10	,	,	PUNCT
ftr-400	1924	11	1995	1995	NUM
ftr-400	1924	12	e.c.r	e.c.r	X
ftr-400	1924	13	.	.	PUNCT
ftr-400	1925	1	i225	i225	NUM
ftr-400	1925	2	.	.	PUNCT
ftr-400	1926	1	not	not	PART
ftr-400	1926	2	allowed	allow	VERB
ftr-400	1926	3	the	the	DET
ftr-400	1926	4	same	same	ADJ
ftr-400	1926	5	tax	tax	NOUN
ftr-400	1926	6	deductions	deduction	NOUN
ftr-400	1926	7	,	,	PUNCT
ftr-400	1926	8	his	his	PRON
ftr-400	1926	9	personal	personal	ADJ
ftr-400	1926	10	situation	situation	NOUN
ftr-400	1926	11	will	will	AUX
ftr-400	1926	12	not	not	PART
ftr-400	1926	13	be	be	AUX
ftr-400	1926	14	taken	take	VERB
ftr-400	1926	15	into	into	ADP
ftr-400	1926	16	account	account	NOUN
ftr-400	1926	17	in	in	ADP
ftr-400	1926	18	either	either	PRON
ftr-400	1926	19	state.482	state.482	NOUN
ftr-400	1926	20	�	�	NOUN
ftr-400	1926	21	consequently	consequently	ADV
ftr-400	1926	22	his	his	PRON
ftr-400	1926	23	overall	overall	ADJ
ftr-400	1926	24	tax	tax	NOUN
ftr-400	1926	25	burden	burden	NOUN
ftr-400	1926	26	will	will	AUX
ftr-400	1926	27	be	be	AUX
ftr-400	1926	28	greater	great	ADJ
ftr-400	1926	29	and	and	CCONJ
ftr-400	1926	30	he	he	PRON
ftr-400	1926	31	will	will	AUX
ftr-400	1926	32	be	be	AUX
ftr-400	1926	33	at	at	ADP
ftr-400	1926	34	a	a	DET
ftr-400	1926	35	disadvantage	disadvantage	NOUN
ftr-400	1926	36	compared	compare	VERB
ftr-400	1926	37	to	to	ADP
ftr-400	1926	38	a	a	DET
ftr-400	1926	39	resident.	resident.	ADJ
ftr-400	1926	40	�	�	NOUN
ftr-400	1926	41	483	483	NUM
ftr-400	1926	42	the	the	DET
ftr-400	1926	43	court	court	NOUN
ftr-400	1926	44	found	find	VERB
ftr-400	1926	45	that	that	SCONJ
ftr-400	1926	46	a	a	DET
ftr-400	1926	47	nonresident	nonresident	ADJ
ftr-400	1926	48	taxpayer	taxpayer	NOUN
ftr-400	1926	49	who	who	PRON
ftr-400	1926	50	�	�	PROPN
ftr-400	1926	51	receives	receive	VERB
ftr-400	1926	52	all	all	PRON
ftr-400	1926	53	or	or	CCONJ
ftr-400	1926	54	almost	almost	ADV
ftr-400	1926	55	all	all	PRON
ftr-400	1926	56	of	of	ADP
ftr-400	1926	57	his	his	PRON
ftr-400	1926	58	income	income	NOUN
ftr-400	1926	59	in	in	ADP
ftr-400	1926	60	the	the	DET
ftr-400	1926	61	state	state	NOUN
ftr-400	1926	62	where	where	SCONJ
ftr-400	1926	63	he	he	PRON
ftr-400	1926	64	works	work	VERB
ftr-400	1926	65	but	but	CCONJ
ftr-400	1926	66	who	who	PRON
ftr-400	1926	67	is	be	AUX
ftr-400	1926	68	not	not	PART
ftr-400	1926	69	entitled	entitle	VERB
ftr-400	1926	70	to	to	PART
ftr-400	1926	71	set	set	VERB
ftr-400	1926	72	up	up	ADP
ftr-400	1926	73	a	a	DET
ftr-400	1926	74	pension	pension	NOUN
ftr-400	1926	75	reserve	reserve	NOUN
ftr-400	1926	76	qualifying	qualify	VERB
ftr-400	1926	77	for	for	ADP
ftr-400	1926	78	deductions	deduction	NOUN
ftr-400	1926	79	under	under	ADP
ftr-400	1926	80	the	the	DET
ftr-400	1926	81	same	same	ADJ
ftr-400	1926	82	tax	tax	NOUN
ftr-400	1926	83	conditions	condition	NOUN
ftr-400	1926	84	as	as	SCONJ
ftr-400	1926	85	a	a	DET
ftr-400	1926	86	resident	resident	ADJ
ftr-400	1926	87	taxpayer	taxpayer	NOUN
ftr-400	1926	88	suffers	suffer	VERB
ftr-400	1926	89	discrimination.	discrimination.	PROPN
ftr-400	1926	90	�	�	PROPN
ftr-400	1926	91	484	484	NUM
ftr-400	1926	92	the	the	DET
ftr-400	1926	93	netherlands	netherlands	PROPN
ftr-400	1926	94	�	�	PROPN
ftr-400	1926	95	s	s	PART
ftr-400	1926	96	attempt	attempt	NOUN
ftr-400	1926	97	to	to	PART
ftr-400	1926	98	justify	justify	VERB
ftr-400	1926	99	this	this	DET
ftr-400	1926	100	discrimination	discrimination	NOUN
ftr-400	1926	101	based	base	VERB
ftr-400	1926	102	�	�	PROPN
ftr-400	1926	103	on	on	ADP
ftr-400	1926	104	the	the	DET
ftr-400	1926	105	principle	principle	NOUN
ftr-400	1926	106	of	of	ADP
ftr-400	1926	107	fiscal	fiscal	ADJ
ftr-400	1926	108	cohesion	cohesion	NOUN
ftr-400	1926	109	laid	lay	VERB
ftr-400	1926	110	down	down	ADP
ftr-400	1926	111	in	in	ADP
ftr-400	1926	112	.	.	PUNCT
ftr-400	1926	113	.	.	PUNCT
ftr-400	1927	1	.	.	PUNCT
ftr-400	1928	1	�	�	PROPN
ftr-400	1928	2	bachmann485	bachmann485	PROPN
ftr-400	1928	3	was	be	AUX
ftr-400	1928	4	dismissed	dismiss	VERB
ftr-400	1928	5	by	by	ADP
ftr-400	1928	6	the	the	DET
ftr-400	1928	7	court.486	court.486	NOUN
ftr-400	1928	8	the	the	DET
ftr-400	1928	9	court	court	NOUN
ftr-400	1928	10	held	hold	VERB
ftr-400	1928	11	that	that	SCONJ
ftr-400	1928	12	fiscal	fiscal	ADJ
ftr-400	1928	13	cohesion	cohesion	NOUN
ftr-400	1928	14	had	have	AUX
ftr-400	1928	15	been	be	AUX
ftr-400	1928	16	achieved	achieve	VERB
ftr-400	1928	17	by	by	ADP
ftr-400	1928	18	virtue	virtue	NOUN
ftr-400	1928	19	of	of	ADP
ftr-400	1928	20	the	the	DET
ftr-400	1928	21	bilateral	bilateral	ADJ
ftr-400	1928	22	convention	convention	NOUN
ftr-400	1928	23	concluded	conclude	VERB
ftr-400	1928	24	with	with	ADP
ftr-400	1928	25	belgium.487	belgium.487	PROPN
ftr-400	1928	26	the	the	DET
ftr-400	1928	27	discriminatory	discriminatory	ADJ
ftr-400	1928	28	treatment	treatment	NOUN
ftr-400	1928	29	could	could	AUX
ftr-400	1928	30	not	not	PART
ftr-400	1928	31	be	be	AUX
ftr-400	1928	32	�	�	NOUN
ftr-400	1928	33	justified	justify	VERB
ftr-400	1928	34	by	by	ADP
ftr-400	1928	35	the	the	DET
ftr-400	1928	36	fact	fact	NOUN
ftr-400	1928	37	that	that	SCONJ
ftr-400	1928	38	the	the	DET
ftr-400	1928	39	pension	pension	NOUN
ftr-400	1928	40	payments	payment	NOUN
ftr-400	1928	41	subsequently	subsequently	ADV
ftr-400	1928	42	drawn	draw	VERB
ftr-400	1928	43	out	out	ADP
ftr-400	1928	44	of	of	ADP
ftr-400	1928	45	the	the	DET
ftr-400	1928	46	pension	pension	NOUN
ftr-400	1928	47	reserve	reserve	NOUN
ftr-400	1928	48	by	by	ADP
ftr-400	1928	49	the	the	DET
ftr-400	1928	50	nonresident	nonresident	ADJ
ftr-400	1928	51	taxpayer	taxpayer	NOUN
ftr-400	1928	52	.	.	PUNCT
ftr-400	1928	53	.	.	PUNCT
ftr-400	1929	1	.	.	PUNCT
ftr-400	1930	1	�	�	PROPN
ftr-400	1930	2	would	would	AUX
ftr-400	1930	3	be	be	AUX
ftr-400	1930	4	taxed	tax	VERB
ftr-400	1930	5	in	in	ADP
ftr-400	1930	6	the	the	DET
ftr-400	1930	7	state	state	NOUN
ftr-400	1930	8	of	of	ADP
ftr-400	1930	9	residence	residence	NOUN
ftr-400	1930	10	pursuant	pursuant	ADJ
ftr-400	1930	11	to	to	ADP
ftr-400	1930	12	the	the	DET
ftr-400	1930	13	respective	respective	ADJ
ftr-400	1930	14	member	member	NOUN
ftr-400	1930	15	state	state	PROPN
ftr-400	1930	16	�	�	PROPN
ftr-400	1930	17	s	s	PART
ftr-400	1930	18	double	double	ADJ
ftr-400	1930	19	taxation	taxation	NOUN
ftr-400	1930	20	treaty.488	treaty.488	NOUN
ftr-400	1930	21	previously	previously	ADV
ftr-400	1930	22	in	in	ADP
ftr-400	1930	23	the	the	DET
ftr-400	1930	24	schumacker	schumacker	PROPN
ftr-400	1930	25	case,489	case,489	PROPN
ftr-400	1930	26	the	the	DET
ftr-400	1930	27	ecj	ecj	NOUN
ftr-400	1930	28	had	have	AUX
ftr-400	1930	29	closely	closely	ADV
ftr-400	1930	30	examined	examine	VERB
ftr-400	1930	31	the	the	DET
ftr-400	1930	32	distinction	distinction	NOUN
ftr-400	1930	33	drawn	draw	VERB
ftr-400	1930	34	in	in	ADP
ftr-400	1930	35	national	national	ADJ
ftr-400	1930	36	tax	tax	NOUN
ftr-400	1930	37	laws	law	NOUN
ftr-400	1930	38	between	between	ADP
ftr-400	1930	39	residents	resident	NOUN
ftr-400	1930	40	and	and	CCONJ
ftr-400	1930	41	nonresidents	nonresident	NOUN
ftr-400	1930	42	when	when	SCONJ
ftr-400	1930	43	a	a	DET
ftr-400	1930	44	belgian	belgian	ADJ
ftr-400	1930	45	national	national	NOUN
ftr-400	1930	46	challenged	challenge	VERB
ftr-400	1930	47	the	the	DET
ftr-400	1930	48	way	way	NOUN
ftr-400	1930	49	germany	germany	PROPN
ftr-400	1930	50	taxed	tax	VERB
ftr-400	1930	51	his	his	PRON
ftr-400	1930	52	earnings	earning	NOUN
ftr-400	1930	53	as	as	ADP
ftr-400	1930	54	2005	2005	NUM
ftr-400	1930	55	]	]	PUNCT
ftr-400	1930	56	tax	tax	NOUN
ftr-400	1930	57	discrimination	discrimination	NOUN
ftr-400	1930	58	117	117	NUM
ftr-400	1930	59	490	490	NUM
ftr-400	1930	60	.	.	PUNCT
ftr-400	1931	1	see	see	PROPN
ftr-400	1931	2	elizabeth	elizabeth	PROPN
ftr-400	1931	3	keeling	keeling	PROPN
ftr-400	1931	4	,	,	PUNCT
ftr-400	1931	5	some	some	DET
ftr-400	1931	6	observations	observation	NOUN
ftr-400	1931	7	on	on	ADP
ftr-400	1931	8	finanzamt	finanzamt	PROPN
ftr-400	1931	9	köln	köln	NOUN
ftr-400	1931	10	-	-	PUNCT
ftr-400	1931	11	altstadt	altstadt	PROPN
ftr-400	1931	12	v.	v.	PROPN
ftr-400	1931	13	schumacker	schumacker	PROPN
ftr-400	1931	14	,	,	PUNCT
ftr-400	1931	15	1	1	NUM
ftr-400	1931	16	ec	ec	PROPN
ftr-400	1931	17	tax	tax	NOUN
ftr-400	1931	18	j.	j.	PROPN
ftr-400	1931	19	135	135	NUM
ftr-400	1931	20	(	(	PUNCT
ftr-400	1931	21	1995	1995	NUM
ftr-400	1931	22	-	-	SYM
ftr-400	1931	23	96	96	NUM
ftr-400	1931	24	)	)	PUNCT
ftr-400	1931	25	.	.	PUNCT
ftr-400	1932	1	491	491	NUM
ftr-400	1932	2	.	.	PUNCT
ftr-400	1933	1	case	case	NOUN
ftr-400	1933	2	c-279/93	c-279/93	PROPN
ftr-400	1933	3	,	,	PUNCT
ftr-400	1933	4	finanzamt	finanzamt	VERB
ftr-400	1933	5	köln	köln	NOUN
ftr-400	1933	6	-	-	PUNCT
ftr-400	1933	7	altstadt	altstadt	PROPN
ftr-400	1933	8	v.	v.	PROPN
ftr-400	1933	9	schumacker	schumacker	PROPN
ftr-400	1933	10	,	,	PUNCT
ftr-400	1933	11	1995	1995	NUM
ftr-400	1933	12	e.c.r	e.c.r	X
ftr-400	1933	13	.	.	PUNCT
ftr-400	1934	1	i225	i225	PROPN
ftr-400	1934	2	,	,	PUNCT
ftr-400	1934	3	¶	¶	PROPN
ftr-400	1934	4	15	15	NUM
ftr-400	1934	5	.	.	PUNCT
ftr-400	1935	1	492	492	NUM
ftr-400	1935	2	.	.	PUNCT
ftr-400	1936	1	i	i	PRON
ftr-400	1936	2	d.	d.	PROPN
ftr-400	1936	3	¶	¶	PROPN
ftr-400	1936	4	16	16	NUM
ftr-400	1936	5	.	.	PUNCT
ftr-400	1937	1	493	493	NUM
ftr-400	1937	2	.	.	PUNCT
ftr-400	1938	1	i	i	PRON
ftr-400	1938	2	d.	d.	PROPN
ftr-400	1938	3	¶	¶	PROPN
ftr-400	1938	4	3	3	NUM
ftr-400	1938	5	.	.	PROPN
ftr-400	1938	6	494	494	NUM
ftr-400	1938	7	.	.	PUNCT
ftr-400	1939	1	i	i	PRON
ftr-400	1939	2	d.	d.	PROPN
ftr-400	1939	3	¶¶	¶¶	PROPN
ftr-400	1939	4	4	4	NUM
ftr-400	1939	5	,	,	PUNCT
ftr-400	1939	6	5	5	NUM
ftr-400	1939	7	.	.	NOUN
ftr-400	1939	8	495	495	NUM
ftr-400	1939	9	.	.	PUNCT
ftr-400	1940	1	i	i	PRON
ftr-400	1940	2	d.	d.	PROPN
ftr-400	1940	3	¶	¶	PROPN
ftr-400	1940	4	7	7	NUM
ftr-400	1940	5	.	.	PUNCT
ftr-400	1940	6	496	496	NUM
ftr-400	1940	7	.	.	PUNCT
ftr-400	1941	1	i	i	PRON
ftr-400	1941	2	d.	d.	PROPN
ftr-400	1941	3	497	497	NUM
ftr-400	1941	4	.	.	PUNCT
ftr-400	1942	1	i	i	PRON
ftr-400	1942	2	d.	d.	PROPN
ftr-400	1942	3	498	498	NUM
ftr-400	1942	4	.	.	PUNCT
ftr-400	1943	1	i	i	PRON
ftr-400	1943	2	d.	d.	PROPN
ftr-400	1943	3	¶	¶	PROPN
ftr-400	1943	4	17	17	NUM
ftr-400	1943	5	.	.	PUNCT
ftr-400	1944	1	499	499	NUM
ftr-400	1944	2	.	.	PUNCT
ftr-400	1945	1	i	i	PRON
ftr-400	1945	2	d.	d.	PROPN
ftr-400	1945	3	¶	¶	PROPN
ftr-400	1945	4	18	18	NUM
ftr-400	1945	5	.	.	PUNCT
ftr-400	1946	1	500	500	NUM
ftr-400	1946	2	.	.	PUNCT
ftr-400	1947	1	i	i	PRON
ftr-400	1947	2	d.	d.	PROPN
ftr-400	1947	3	¶	¶	PROPN
ftr-400	1947	4	12	12	NUM
ftr-400	1947	5	.	.	PUNCT
ftr-400	1947	6	501	501	NUM
ftr-400	1947	7	.	.	PUNCT
ftr-400	1948	1	see	see	VERB
ftr-400	1948	2	nils	nil	NOUN
ftr-400	1948	3	mattsson	mattsson	NOUN
ftr-400	1948	4	,	,	PUNCT
ftr-400	1948	5	does	do	AUX
ftr-400	1948	6	the	the	DET
ftr-400	1948	7	european	european	PROPN
ftr-400	1948	8	court	court	PROPN
ftr-400	1948	9	of	of	ADP
ftr-400	1948	10	justice	justice	PROPN
ftr-400	1948	11	understand	understand	VERB
ftr-400	1948	12	the	the	DET
ftr-400	1948	13	policy	policy	NOUN
ftr-400	1948	14	behind	behind	ADP
ftr-400	1948	15	tax	tax	NOUN
ftr-400	1948	16	benefits	benefit	NOUN
ftr-400	1948	17	based	base	VERB
ftr-400	1948	18	on	on	ADP
ftr-400	1948	19	personal	personal	ADJ
ftr-400	1948	20	and	and	CCONJ
ftr-400	1948	21	family	family	NOUN
ftr-400	1948	22	circumstances	circumstance	NOUN
ftr-400	1948	23	?	?	PUNCT
ftr-400	1948	24	,	,	PUNCT
ftr-400	1948	25	43	43	NUM
ftr-400	1948	26	eur	eur	NOUN
ftr-400	1948	27	.	.	PUNCT
ftr-400	1949	1	tax	tax	NOUN
ftr-400	1949	2	�	�	PROPN
ftr-400	1949	3	n	n	PART
ftr-400	1949	4	186	186	NUM
ftr-400	1949	5	(	(	PUNCT
ftr-400	1949	6	2003	2003	NUM
ftr-400	1949	7	)	)	PUNCT
ftr-400	1949	8	.	.	PUNCT
ftr-400	1950	1	an	an	DET
ftr-400	1950	2	employee.490	employee.490	PROPN
ftr-400	1950	3	mr	mr	PROPN
ftr-400	1950	4	.	.	PROPN
ftr-400	1950	5	schumacker	schumacker	PROPN
ftr-400	1950	6	earned	earn	VERB
ftr-400	1950	7	his	his	PRON
ftr-400	1950	8	income	income	NOUN
ftr-400	1950	9	in	in	ADP
ftr-400	1950	10	germany	germany	PROPN
ftr-400	1950	11	while	while	SCONJ
ftr-400	1950	12	living	live	VERB
ftr-400	1950	13	in	in	ADP
ftr-400	1950	14	belgium	belgium	NOUN
ftr-400	1950	15	with	with	ADP
ftr-400	1950	16	his	his	PRON
ftr-400	1950	17	wife	wife	NOUN
ftr-400	1950	18	who	who	PRON
ftr-400	1950	19	did	do	AUX
ftr-400	1950	20	not	not	PART
ftr-400	1950	21	work	work	VERB
ftr-400	1950	22	outside	outside	ADP
ftr-400	1950	23	the	the	DET
ftr-400	1950	24	home.491	home.491	NOUN
ftr-400	1950	25	pursuant	pursuant	ADJ
ftr-400	1950	26	to	to	ADP
ftr-400	1950	27	a	a	DET
ftr-400	1950	28	double	double	ADJ
ftr-400	1950	29	taxation	taxation	NOUN
ftr-400	1950	30	treaty	treaty	NOUN
ftr-400	1950	31	between	between	ADP
ftr-400	1950	32	belgium	belgium	PROPN
ftr-400	1950	33	and	and	CCONJ
ftr-400	1950	34	germany	germany	PROPN
ftr-400	1950	35	,	,	PUNCT
ftr-400	1950	36	germany	germany	PROPN
ftr-400	1950	37	was	be	AUX
ftr-400	1950	38	entitled	entitle	VERB
ftr-400	1950	39	to	to	PART
ftr-400	1950	40	tax	tax	VERB
ftr-400	1950	41	his	his	PRON
ftr-400	1950	42	income.492	income.492	NOUN
ftr-400	1950	43	under	under	ADP
ftr-400	1950	44	german	german	ADJ
ftr-400	1950	45	tax	tax	NOUN
ftr-400	1950	46	law	law	NOUN
ftr-400	1950	47	,	,	PUNCT
ftr-400	1950	48	different	different	ADJ
ftr-400	1950	49	tax	tax	NOUN
ftr-400	1950	50	regimes	regime	NOUN
ftr-400	1950	51	are	be	AUX
ftr-400	1950	52	applied	apply	VERB
ftr-400	1950	53	to	to	ADP
ftr-400	1950	54	persons	person	NOUN
ftr-400	1950	55	depending	depend	VERB
ftr-400	1950	56	on	on	ADP
ftr-400	1950	57	their	their	PRON
ftr-400	1950	58	residence.493	residence.493	NOUN
ftr-400	1950	59	residents	resident	NOUN
ftr-400	1950	60	of	of	ADP
ftr-400	1950	61	germany	germany	PROPN
ftr-400	1950	62	are	be	AUX
ftr-400	1950	63	subject	subject	ADJ
ftr-400	1950	64	to	to	ADP
ftr-400	1950	65	tax	tax	NOUN
ftr-400	1950	66	on	on	ADP
ftr-400	1950	67	all	all	DET
ftr-400	1950	68	their	their	PRON
ftr-400	1950	69	income	income	NOUN
ftr-400	1950	70	(	(	PUNCT
ftr-400	1950	71	�	�	PROPN
ftr-400	1950	72	unlimited	unlimited	ADJ
ftr-400	1950	73	taxation	taxation	NOUN
ftr-400	1950	74	�	�	PROPN
ftr-400	1950	75	)	)	PUNCT
ftr-400	1950	76	while	while	SCONJ
ftr-400	1950	77	individuals	individual	NOUN
ftr-400	1950	78	with	with	ADP
ftr-400	1950	79	no	no	DET
ftr-400	1950	80	permanent	permanent	ADJ
ftr-400	1950	81	residence	residence	NOUN
ftr-400	1950	82	in	in	ADP
ftr-400	1950	83	germany	germany	PROPN
ftr-400	1950	84	are	be	AUX
ftr-400	1950	85	subject	subject	ADJ
ftr-400	1950	86	to	to	ADP
ftr-400	1950	87	tax	tax	NOUN
ftr-400	1950	88	only	only	ADV
ftr-400	1950	89	on	on	ADP
ftr-400	1950	90	the	the	DET
ftr-400	1950	91	part	part	NOUN
ftr-400	1950	92	of	of	ADP
ftr-400	1950	93	their	their	PRON
ftr-400	1950	94	income	income	NOUN
ftr-400	1950	95	arising	arise	VERB
ftr-400	1950	96	from	from	ADP
ftr-400	1950	97	employment	employment	NOUN
ftr-400	1950	98	in	in	ADP
ftr-400	1950	99	germany	germany	PROPN
ftr-400	1950	100	(	(	PUNCT
ftr-400	1950	101	�	�	PROPN
ftr-400	1950	102	limited	limit	VERB
ftr-400	1950	103	taxation	taxation	NOUN
ftr-400	1950	104	�	�	PROPN
ftr-400	1950	105	).494	).494	NOUN
ftr-400	1950	106	to	to	PART
ftr-400	1950	107	calculate	calculate	VERB
ftr-400	1950	108	the	the	DET
ftr-400	1950	109	tax	tax	NOUN
ftr-400	1950	110	,	,	PUNCT
ftr-400	1950	111	�	�	PROPN
ftr-400	1950	112	employed	employ	VERB
ftr-400	1950	113	persons	person	NOUN
ftr-400	1950	114	subject	subject	ADJ
ftr-400	1950	115	to	to	ADP
ftr-400	1950	116	unlimited	unlimited	ADJ
ftr-400	1950	117	taxation	taxation	NOUN
ftr-400	1950	118	are	be	AUX
ftr-400	1950	119	divided	divide	VERB
ftr-400	1950	120	into	into	ADP
ftr-400	1950	121	several	several	ADJ
ftr-400	1950	122	taxation	taxation	NOUN
ftr-400	1950	123	categories	category	NOUN
ftr-400	1950	124	.	.	PUNCT
ftr-400	1950	125	.	.	PUNCT
ftr-400	1950	126	.	.	PUNCT
ftr-400	1951	1	.	.	PUNCT
ftr-400	1952	1	�	�	PROPN
ftr-400	1952	2	495	495	NUM
ftr-400	1952	3	married	married	ADJ
ftr-400	1952	4	individuals	individual	NOUN
ftr-400	1952	5	who	who	PRON
ftr-400	1952	6	are	be	AUX
ftr-400	1952	7	not	not	PART
ftr-400	1952	8	separated	separate	VERB
ftr-400	1952	9	may	may	AUX
ftr-400	1952	10	use	use	VERB
ftr-400	1952	11	the	the	DET
ftr-400	1952	12	�	�	NOUN
ftr-400	1952	13	splitting	splitting	NOUN
ftr-400	1952	14	�	�	PROPN
ftr-400	1952	15	tariff	tariff	NOUN
ftr-400	1952	16	provided	provide	VERB
ftr-400	1952	17	that	that	SCONJ
ftr-400	1952	18	both	both	DET
ftr-400	1952	19	spouses	spouse	NOUN
ftr-400	1952	20	are	be	AUX
ftr-400	1952	21	german	german	ADJ
ftr-400	1952	22	residents	resident	NOUN
ftr-400	1952	23	subject	subject	ADJ
ftr-400	1952	24	to	to	ADP
ftr-400	1952	25	unlimited	unlimited	ADJ
ftr-400	1952	26	taxation.496	taxation.496	NOUN
ftr-400	1952	27	the	the	DET
ftr-400	1952	28	�	�	NOUN
ftr-400	1952	29	splitting	splitting	NOUN
ftr-400	1952	30	�	�	PROPN
ftr-400	1952	31	tariff	tariff	NOUN
ftr-400	1952	32	was	be	AUX
ftr-400	1952	33	designed	design	VERB
ftr-400	1952	34	to	to	PART
ftr-400	1952	35	mitigate	mitigate	VERB
ftr-400	1952	36	the	the	DET
ftr-400	1952	37	progressive	progressive	ADJ
ftr-400	1952	38	nature	nature	NOUN
ftr-400	1952	39	of	of	ADP
ftr-400	1952	40	the	the	DET
ftr-400	1952	41	income	income	NOUN
ftr-400	1952	42	tax	tax	NOUN
ftr-400	1952	43	rates	rate	NOUN
ftr-400	1952	44	by	by	ADP
ftr-400	1952	45	aggregating	aggregate	VERB
ftr-400	1952	46	the	the	DET
ftr-400	1952	47	spouses	spouse	NOUN
ftr-400	1952	48	�	�	PROPN
ftr-400	1952	49	total	total	ADJ
ftr-400	1952	50	income	income	NOUN
ftr-400	1952	51	,	,	PUNCT
ftr-400	1952	52	attributing	attribute	VERB
ftr-400	1952	53	50	50	NUM
ftr-400	1952	54	%	%	NOUN
ftr-400	1952	55	to	to	ADP
ftr-400	1952	56	each	each	DET
ftr-400	1952	57	spouse	spouse	NOUN
ftr-400	1952	58	and	and	CCONJ
ftr-400	1952	59	then	then	ADV
ftr-400	1952	60	taxing	tax	VERB
ftr-400	1952	61	accordingly.497	accordingly.497	PROPN
ftr-400	1952	62	mr	mr	PROPN
ftr-400	1952	63	.	.	PROPN
ftr-400	1952	64	schumacker	schumacker	PROPN
ftr-400	1952	65	asked	ask	VERB
ftr-400	1952	66	the	the	DET
ftr-400	1952	67	finanzamt	finanzamt	NOUN
ftr-400	1952	68	to	to	PART
ftr-400	1952	69	calculate	calculate	VERB
ftr-400	1952	70	his	his	PRON
ftr-400	1952	71	tax	tax	NOUN
ftr-400	1952	72	on	on	ADP
ftr-400	1952	73	an	an	DET
ftr-400	1952	74	equitable	equitable	ADJ
ftr-400	1952	75	basis	basis	NOUN
ftr-400	1952	76	,	,	PUNCT
ftr-400	1952	77	by	by	ADP
ftr-400	1952	78	reference	reference	NOUN
ftr-400	1952	79	to	to	ADP
ftr-400	1952	80	the	the	DET
ftr-400	1952	81	�	�	PROPN
ftr-400	1952	82	splitting	splitting	NOUN
ftr-400	1952	83	�	�	PROPN
ftr-400	1952	84	tariff.498	tariff.498	PRON
ftr-400	1952	85	the	the	DET
ftr-400	1952	86	german	german	ADJ
ftr-400	1952	87	tax	tax	NOUN
ftr-400	1952	88	authority	authority	NOUN
ftr-400	1952	89	refused	refuse	VERB
ftr-400	1952	90	to	to	PART
ftr-400	1952	91	refund	refund	VERB
ftr-400	1952	92	the	the	DET
ftr-400	1952	93	extra	extra	ADJ
ftr-400	1952	94	taxes	taxis	NOUN
ftr-400	1952	95	deducted	deduct	VERB
ftr-400	1952	96	from	from	ADP
ftr-400	1952	97	his	his	PRON
ftr-400	1952	98	wages	wage	NOUN
ftr-400	1952	99	due	due	ADP
ftr-400	1952	100	to	to	ADP
ftr-400	1952	101	his	his	PRON
ftr-400	1952	102	tax	tax	NOUN
ftr-400	1952	103	classification	classification	NOUN
ftr-400	1952	104	as	as	ADP
ftr-400	1952	105	an	an	DET
ftr-400	1952	106	unmarried	unmarried	ADJ
ftr-400	1952	107	person.499	person.499	NOUN
ftr-400	1952	108	under	under	ADP
ftr-400	1952	109	the	the	DET
ftr-400	1952	110	legislation	legislation	NOUN
ftr-400	1952	111	in	in	ADP
ftr-400	1952	112	force	force	NOUN
ftr-400	1952	113	at	at	ADP
ftr-400	1952	114	the	the	DET
ftr-400	1952	115	time	time	NOUN
ftr-400	1952	116	,	,	PUNCT
ftr-400	1952	117	persons	person	NOUN
ftr-400	1952	118	subject	subject	ADJ
ftr-400	1952	119	to	to	ADP
ftr-400	1952	120	limited	limited	ADJ
ftr-400	1952	121	taxation	taxation	NOUN
ftr-400	1952	122	came	come	VERB
ftr-400	1952	123	within	within	ADP
ftr-400	1952	124	this	this	DET
ftr-400	1952	125	category	category	NOUN
ftr-400	1952	126	regardless	regardless	ADV
ftr-400	1952	127	of	of	ADP
ftr-400	1952	128	their	their	PRON
ftr-400	1952	129	family	family	NOUN
ftr-400	1952	130	circumstances.500	circumstances.500	NOUN
ftr-400	1952	131	consequently	consequently	ADV
ftr-400	1952	132	,	,	PUNCT
ftr-400	1952	133	they	they	PRON
ftr-400	1952	134	did	do	AUX
ftr-400	1952	135	not	not	PART
ftr-400	1952	136	qualify	qualify	VERB
ftr-400	1952	137	for	for	ADP
ftr-400	1952	138	the	the	DET
ftr-400	1952	139	tax	tax	NOUN
ftr-400	1952	140	benefit	benefit	NOUN
ftr-400	1952	141	of	of	ADP
ftr-400	1952	142	�	�	PROPN
ftr-400	1952	143	splitting	splitting	NOUN
ftr-400	1952	144	�	�	PROPN
ftr-400	1952	145	and	and	CCONJ
ftr-400	1952	146	nonresident	nonresident	ADJ
ftr-400	1952	147	married	married	ADJ
ftr-400	1952	148	employed	employ	VERB
ftr-400	1952	149	persons	person	NOUN
ftr-400	1952	150	were	be	AUX
ftr-400	1952	151	treated	treat	VERB
ftr-400	1952	152	in	in	ADP
ftr-400	1952	153	the	the	DET
ftr-400	1952	154	same	same	ADJ
ftr-400	1952	155	way	way	NOUN
ftr-400	1952	156	as	as	ADP
ftr-400	1952	157	unmarried	unmarried	ADJ
ftr-400	1952	158	persons	person	NOUN
ftr-400	1952	159	.	.	PUNCT
ftr-400	1953	1	schumacker	schumacker	PROPN
ftr-400	1953	2	appealed	appeal	VERB
ftr-400	1953	3	his	his	PRON
ftr-400	1953	4	case	case	NOUN
ftr-400	1953	5	to	to	ADP
ftr-400	1953	6	the	the	DET
ftr-400	1953	7	bundesfinanzhof	bundesfinanzhof	NOUN
ftr-400	1953	8	(	(	PUNCT
ftr-400	1953	9	federal	federal	ADJ
ftr-400	1953	10	tax	tax	NOUN
ftr-400	1953	11	court).501	court).501	VERB
ftr-400	1953	12	the	the	DET
ftr-400	1953	13	bundesfinanzhof	bundesfinanzhof	NOUN
ftr-400	1953	14	asked	ask	VERB
ftr-400	1953	15	for	for	ADP
ftr-400	1953	16	a	a	DET
ftr-400	1953	17	preliminary	preliminary	ADJ
ftr-400	1953	18	ruling	ruling	NOUN
ftr-400	1953	19	from	from	ADP
ftr-400	1953	20	the	the	DET
ftr-400	1953	21	ecj	ecj	NOUN
ftr-400	1953	22	with	with	ADP
ftr-400	1953	23	respect	respect	NOUN
ftr-400	1953	24	to	to	ADP
ftr-400	1953	25	the	the	DET
ftr-400	1953	26	following	follow	VERB
ftr-400	1953	27	questions	question	NOUN
ftr-400	1953	28	(	(	PUNCT
ftr-400	1953	29	as	as	SCONJ
ftr-400	1953	30	summarized	summarize	VERB
ftr-400	1953	31	):	):	PUNCT
ftr-400	1953	32	118	118	NUM
ftr-400	1953	33	florida	florida	PROPN
ftr-400	1953	34	tax	tax	NOUN
ftr-400	1953	35	review	review	NOUN
ftr-400	1953	36	[	[	X
ftr-400	1953	37	vol.7:2	vol.7:2	NOUN
ftr-400	1953	38	502	502	NUM
ftr-400	1953	39	.	.	PUNCT
ftr-400	1954	1	case	case	NOUN
ftr-400	1954	2	c-279/93	c-279/93	PROPN
ftr-400	1954	3	,	,	PUNCT
ftr-400	1954	4	finanzamt	finanzamt	VERB
ftr-400	1954	5	köln	köln	NOUN
ftr-400	1954	6	-	-	PUNCT
ftr-400	1954	7	altstadt	altstadt	PROPN
ftr-400	1954	8	v.	v.	PROPN
ftr-400	1954	9	schumacker	schumacker	PROPN
ftr-400	1954	10	,	,	PUNCT
ftr-400	1954	11	1995	1995	NUM
ftr-400	1954	12	e.c.r	e.c.r	X
ftr-400	1954	13	.	.	PUNCT
ftr-400	1955	1	i225	i225	PROPN
ftr-400	1955	2	,	,	PUNCT
ftr-400	1955	3	¶	¶	PROPN
ftr-400	1955	4	19	19	NUM
ftr-400	1955	5	.	.	PUNCT
ftr-400	1956	1	503	503	NUM
ftr-400	1956	2	.	.	PUNCT
ftr-400	1957	1	i	i	PRON
ftr-400	1957	2	d.	d.	PROPN
ftr-400	1957	3	¶	¶	PROPN
ftr-400	1957	4	24	24	NUM
ftr-400	1957	5	.	.	PUNCT
ftr-400	1957	6	504	504	NUM
ftr-400	1957	7	.	.	PUNCT
ftr-400	1958	1	i	i	PRON
ftr-400	1958	2	d.	d.	PROPN
ftr-400	1958	3	¶	¶	PROPN
ftr-400	1958	4	21	21	NUM
ftr-400	1958	5	(	(	PUNCT
ftr-400	1958	6	citing	cite	VERB
ftr-400	1958	7	case	case	NOUN
ftr-400	1958	8	c-246/89	c-246/89	PROPN
ftr-400	1958	9	,	,	PUNCT
ftr-400	1958	10	comm	comm	NOUN
ftr-400	1958	11	�	�	PROPN
ftr-400	1958	12	n	n	PROPN
ftr-400	1958	13	v.	v.	ADP
ftr-400	1958	14	united	united	PROPN
ftr-400	1958	15	kingdom	kingdom	PROPN
ftr-400	1958	16	,	,	PUNCT
ftr-400	1958	17	1991	1991	NUM
ftr-400	1958	18	e.c.r	e.c.r	NOUN
ftr-400	1958	19	.	.	PUNCT
ftr-400	1959	1	i-4585	i-4585	ADP
ftr-400	1959	2	,	,	PUNCT
ftr-400	1959	3	¶	¶	NOUN
ftr-400	1959	4	12	12	NUM
ftr-400	1959	5	)	)	PUNCT
ftr-400	1959	6	.	.	PUNCT
ftr-400	1960	1	505	505	NUM
ftr-400	1960	2	.	.	PUNCT
ftr-400	1961	1	i	i	PRON
ftr-400	1961	2	d.	d.	PROPN
ftr-400	1961	3	¶	¶	PROPN
ftr-400	1961	4	22	22	NUM
ftr-400	1961	5	.	.	PUNCT
ftr-400	1961	6	506	506	NUM
ftr-400	1961	7	.	.	PUNCT
ftr-400	1962	1	i	i	PRON
ftr-400	1962	2	d.	d.	PROPN
ftr-400	1962	3	¶	¶	PROPN
ftr-400	1962	4	23	23	NUM
ftr-400	1962	5	(	(	PUNCT
ftr-400	1962	6	citing	cite	VERB
ftr-400	1962	7	case	case	NOUN
ftr-400	1962	8	c-175/88	c-175/88	NOUN
ftr-400	1962	9	,	,	PUNCT
ftr-400	1962	10	biehl	biehl	NOUN
ftr-400	1962	11	v.	v.	ADP
ftr-400	1962	12	administration	administration	PROPN
ftr-400	1962	13	des	des	PROPN
ftr-400	1962	14	contributions	contribution	NOUN
ftr-400	1962	15	,	,	PUNCT
ftr-400	1962	16	1990	1990	NUM
ftr-400	1962	17	e.c.r	e.c.r	NOUN
ftr-400	1962	18	.	.	PUNCT
ftr-400	1963	1	i-1779	i-1779	NOUN
ftr-400	1963	2	,	,	PUNCT
ftr-400	1963	3	¶	¶	NOUN
ftr-400	1963	4	12	12	NUM
ftr-400	1963	5	)	)	PUNCT
ftr-400	1963	6	.	.	PUNCT
ftr-400	1964	1	507	507	NUM
ftr-400	1964	2	.	.	PUNCT
ftr-400	1965	1	i	i	PRON
ftr-400	1965	2	d.	d.	PROPN
ftr-400	1965	3	¶	¶	PROPN
ftr-400	1965	4	28	28	NUM
ftr-400	1965	5	.	.	PUNCT
ftr-400	1966	1	the	the	DET
ftr-400	1966	2	ecj	ecj	PROPN
ftr-400	1966	3	explained	explain	VERB
ftr-400	1966	4	:	:	PUNCT
ftr-400	1967	1	[	[	X
ftr-400	1967	2	n]ational	n]ational	ADJ
ftr-400	1967	3	rules	rule	NOUN
ftr-400	1967	4	.	.	PUNCT
ftr-400	1967	5	.	.	PUNCT
ftr-400	1967	6	.	.	PUNCT
ftr-400	1968	1	under	under	ADP
ftr-400	1968	2	which	which	PRON
ftr-400	1968	3	a	a	DET
ftr-400	1968	4	distinction	distinction	NOUN
ftr-400	1968	5	is	be	AUX
ftr-400	1968	6	drawn	draw	VERB
ftr-400	1968	7	on	on	ADP
ftr-400	1968	8	the	the	DET
ftr-400	1968	9	basis	basis	NOUN
ftr-400	1968	10	of	of	ADP
ftr-400	1968	11	residence	residence	NOUN
ftr-400	1968	12	in	in	ADP
ftr-400	1968	13	that	that	DET
ftr-400	1968	14	non	non	NOUN
ftr-400	1968	15	-	-	NOUN
ftr-400	1968	16	residents	resident	NOUN
ftr-400	1968	17	are	be	AUX
ftr-400	1968	18	denied	deny	VERB
ftr-400	1968	19	certain	certain	ADJ
ftr-400	1968	20	benefits	benefit	NOUN
ftr-400	1968	21	which	which	PRON
ftr-400	1968	22	are	be	AUX
ftr-400	1968	23	,	,	PUNCT
ftr-400	1968	24	conversely	conversely	ADV
ftr-400	1968	25	,	,	PUNCT
ftr-400	1968	26	granted	grant	VERB
ftr-400	1968	27	to	to	ADP
ftr-400	1968	28	persons	person	NOUN
ftr-400	1968	29	residing	reside	VERB
ftr-400	1968	30	within	within	ADP
ftr-400	1968	31	national	national	ADJ
ftr-400	1968	32	territory	territory	NOUN
ftr-400	1968	33	,	,	PUNCT
ftr-400	1968	34	are	be	AUX
ftr-400	1968	35	liable	liable	ADJ
ftr-400	1968	36	to	to	PART
ftr-400	1968	37	operate	operate	VERB
ftr-400	1968	38	mainly	mainly	ADV
ftr-400	1968	39	to	to	ADP
ftr-400	1968	40	the	the	DET
ftr-400	1968	41	detriment	detriment	NOUN
ftr-400	1968	42	of	of	ADP
ftr-400	1968	43	nationals	national	NOUN
ftr-400	1968	44	of	of	ADP
ftr-400	1968	45	other	other	ADJ
ftr-400	1968	46	1	1	NUM
ftr-400	1968	47	.	.	PUNCT
ftr-400	1969	1	does	do	AUX
ftr-400	1969	2	article	article	NOUN
ftr-400	1969	3	48	48	NUM
ftr-400	1969	4	of	of	ADP
ftr-400	1969	5	the	the	DET
ftr-400	1969	6	eec	eec	PROPN
ftr-400	1969	7	treaty	treaty	NOUN
ftr-400	1969	8	restrict	restrict	VERB
ftr-400	1969	9	the	the	DET
ftr-400	1969	10	right	right	NOUN
ftr-400	1969	11	of	of	ADP
ftr-400	1969	12	germany	germany	PROPN
ftr-400	1969	13	to	to	PART
ftr-400	1969	14	levy	levy	VERB
ftr-400	1969	15	income	income	NOUN
ftr-400	1969	16	tax	tax	NOUN
ftr-400	1969	17	on	on	ADP
ftr-400	1969	18	a	a	DET
ftr-400	1969	19	national	national	NOUN
ftr-400	1969	20	of	of	ADP
ftr-400	1969	21	another	another	DET
ftr-400	1969	22	member	member	NOUN
ftr-400	1969	23	state	state	NOUN
ftr-400	1969	24	?	?	PUNCT
ftr-400	1970	1	if	if	SCONJ
ftr-400	1970	2	so	so	ADV
ftr-400	1970	3	:	:	PUNCT
ftr-400	1970	4	2	2	X
ftr-400	1970	5	.	.	X
ftr-400	1970	6	does	do	AUX
ftr-400	1970	7	article	article	NOUN
ftr-400	1970	8	48	48	NUM
ftr-400	1970	9	allow	allow	VERB
ftr-400	1970	10	germany	germany	PROPN
ftr-400	1970	11	to	to	PART
ftr-400	1970	12	impose	impose	VERB
ftr-400	1970	13	a	a	DET
ftr-400	1970	14	higher	high	ADJ
ftr-400	1970	15	level	level	NOUN
ftr-400	1970	16	of	of	ADP
ftr-400	1970	17	income	income	NOUN
ftr-400	1970	18	tax	tax	NOUN
ftr-400	1970	19	on	on	ADP
ftr-400	1970	20	a	a	DET
ftr-400	1970	21	belgian	belgian	ADJ
ftr-400	1970	22	resident	resident	NOUN
ftr-400	1970	23	than	than	ADP
ftr-400	1970	24	on	on	ADP
ftr-400	1970	25	an	an	DET
ftr-400	1970	26	otherwise	otherwise	ADV
ftr-400	1970	27	comparable	comparable	ADJ
ftr-400	1970	28	person	person	NOUN
ftr-400	1970	29	resident	resident	NOUN
ftr-400	1970	30	in	in	ADP
ftr-400	1970	31	germany	germany	PROPN
ftr-400	1970	32	,	,	PUNCT
ftr-400	1970	33	if	if	SCONJ
ftr-400	1970	34	he	he	PRON
ftr-400	1970	35	commences	commence	VERB
ftr-400	1970	36	employment	employment	NOUN
ftr-400	1970	37	in	in	ADP
ftr-400	1970	38	germany	germany	PROPN
ftr-400	1970	39	without	without	ADP
ftr-400	1970	40	transferring	transfer	VERB
ftr-400	1970	41	his	his	PRON
ftr-400	1970	42	permanent	permanent	ADJ
ftr-400	1970	43	residence	residence	NOUN
ftr-400	1970	44	there	there	ADV
ftr-400	1970	45	?	?	PUNCT
ftr-400	1971	1	3	3	X
ftr-400	1971	2	.	.	X
ftr-400	1971	3	does	do	AUX
ftr-400	1971	4	it	it	PRON
ftr-400	1971	5	make	make	VERB
ftr-400	1971	6	any	any	DET
ftr-400	1971	7	difference	difference	NOUN
ftr-400	1971	8	if	if	SCONJ
ftr-400	1971	9	the	the	DET
ftr-400	1971	10	belgian	belgian	NOUN
ftr-400	1971	11	referred	refer	VERB
ftr-400	1971	12	to	to	ADP
ftr-400	1971	13	above	above	ADJ
ftr-400	1971	14	derives	derive	NOUN
ftr-400	1971	15	almost	almost	ADV
ftr-400	1971	16	all	all	PRON
ftr-400	1971	17	(	(	PUNCT
ftr-400	1971	18	that	that	PRON
ftr-400	1971	19	is	be	AUX
ftr-400	1971	20	over	over	ADP
ftr-400	1971	21	90	90	NUM
ftr-400	1971	22	%	%	NOUN
ftr-400	1971	23	)	)	PUNCT
ftr-400	1971	24	of	of	ADP
ftr-400	1971	25	his	his	PRON
ftr-400	1971	26	income	income	NOUN
ftr-400	1971	27	from	from	ADP
ftr-400	1971	28	germany	germany	PROPN
ftr-400	1971	29	and	and	CCONJ
ftr-400	1971	30	this	this	DET
ftr-400	1971	31	income	income	NOUN
ftr-400	1971	32	is	be	AUX
ftr-400	1971	33	only	only	ADV
ftr-400	1971	34	taxable	taxable	ADJ
ftr-400	1971	35	in	in	ADP
ftr-400	1971	36	germany	germany	PROPN
ftr-400	1971	37	,	,	PUNCT
ftr-400	1971	38	in	in	ADP
ftr-400	1971	39	accordance	accordance	NOUN
ftr-400	1971	40	with	with	ADP
ftr-400	1971	41	the	the	DET
ftr-400	1971	42	double	double	ADJ
ftr-400	1971	43	taxation	taxation	NOUN
ftr-400	1971	44	agreement	agreement	NOUN
ftr-400	1971	45	between	between	ADP
ftr-400	1971	46	germany	germany	PROPN
ftr-400	1971	47	and	and	CCONJ
ftr-400	1971	48	belgium	belgium	NOUN
ftr-400	1971	49	?	?	PUNCT
ftr-400	1972	1	4	4	NUM
ftr-400	1972	2	.	.	X
ftr-400	1972	3	is	be	AUX
ftr-400	1972	4	it	it	PRON
ftr-400	1972	5	contrary	contrary	ADJ
ftr-400	1972	6	to	to	ADP
ftr-400	1972	7	article	article	NOUN
ftr-400	1972	8	48	48	NUM
ftr-400	1972	9	for	for	SCONJ
ftr-400	1972	10	germany	germany	PROPN
ftr-400	1972	11	to	to	PART
ftr-400	1972	12	exclude	exclude	VERB
ftr-400	1972	13	nonresidents	nonresident	NOUN
ftr-400	1972	14	who	who	PRON
ftr-400	1972	15	derive	derive	VERB
ftr-400	1972	16	income	income	NOUN
ftr-400	1972	17	from	from	ADP
ftr-400	1972	18	employment	employment	NOUN
ftr-400	1972	19	in	in	ADP
ftr-400	1972	20	germany	germany	PROPN
ftr-400	1972	21	from	from	ADP
ftr-400	1972	22	the	the	DET
ftr-400	1972	23	benefit	benefit	NOUN
ftr-400	1972	24	of	of	ADP
ftr-400	1972	25	annual	annual	ADJ
ftr-400	1972	26	adjustment	adjustment	NOUN
ftr-400	1972	27	procedures	procedure	NOUN
ftr-400	1972	28	that	that	PRON
ftr-400	1972	29	are	be	AUX
ftr-400	1972	30	available	available	ADJ
ftr-400	1972	31	to	to	PART
ftr-400	1972	32	residents?502	residents?502	VERB
ftr-400	1972	33	after	after	ADP
ftr-400	1972	34	reviewing	review	VERB
ftr-400	1972	35	the	the	DET
ftr-400	1972	36	german	german	ADJ
ftr-400	1972	37	legislation	legislation	NOUN
ftr-400	1972	38	and	and	CCONJ
ftr-400	1972	39	rationale	rationale	NOUN
ftr-400	1972	40	,	,	PUNCT
ftr-400	1972	41	the	the	DET
ftr-400	1972	42	ecj	ecj	NOUN
ftr-400	1972	43	explained	explain	VERB
ftr-400	1972	44	that	that	SCONJ
ftr-400	1972	45	the	the	DET
ftr-400	1972	46	principle	principle	NOUN
ftr-400	1972	47	of	of	ADP
ftr-400	1972	48	free	free	ADJ
ftr-400	1972	49	movement	movement	NOUN
ftr-400	1972	50	of	of	ADP
ftr-400	1972	51	persons	person	NOUN
ftr-400	1972	52	within	within	ADP
ftr-400	1972	53	the	the	DET
ftr-400	1972	54	community	community	NOUN
ftr-400	1972	55	limits	limit	VERB
ftr-400	1972	56	the	the	DET
ftr-400	1972	57	right	right	NOUN
ftr-400	1972	58	of	of	ADP
ftr-400	1972	59	a	a	DET
ftr-400	1972	60	member	member	NOUN
ftr-400	1972	61	state	state	NOUN
ftr-400	1972	62	to	to	PART
ftr-400	1972	63	enforce	enforce	VERB
ftr-400	1972	64	discriminatory	discriminatory	ADJ
ftr-400	1972	65	provisions	provision	NOUN
ftr-400	1972	66	with	with	ADP
ftr-400	1972	67	respect	respect	NOUN
ftr-400	1972	68	to	to	ADP
ftr-400	1972	69	the	the	DET
ftr-400	1972	70	taxation	taxation	NOUN
ftr-400	1972	71	of	of	ADP
ftr-400	1972	72	a	a	DET
ftr-400	1972	73	national	national	NOUN
ftr-400	1972	74	of	of	ADP
ftr-400	1972	75	another	another	DET
ftr-400	1972	76	member	member	NOUN
ftr-400	1972	77	state.503	state.503	NOUN
ftr-400	1972	78	the	the	DET
ftr-400	1972	79	court	court	NOUN
ftr-400	1972	80	stated	state	VERB
ftr-400	1972	81	that	that	SCONJ
ftr-400	1972	82	although	although	SCONJ
ftr-400	1972	83	�	�	PROPN
ftr-400	1972	84	direct	direct	ADJ
ftr-400	1972	85	taxation	taxation	NOUN
ftr-400	1972	86	does	do	AUX
ftr-400	1972	87	not	not	PART
ftr-400	1972	88	as	as	ADV
ftr-400	1972	89	such	such	ADJ
ftr-400	1972	90	fall	fall	NOUN
ftr-400	1972	91	within	within	ADP
ftr-400	1972	92	the	the	DET
ftr-400	1972	93	purview	purview	NOUN
ftr-400	1972	94	of	of	ADP
ftr-400	1972	95	the	the	DET
ftr-400	1972	96	community	community	NOUN
ftr-400	1972	97	,	,	PUNCT
ftr-400	1972	98	the	the	DET
ftr-400	1972	99	powers	power	NOUN
ftr-400	1972	100	retained	retain	VERB
ftr-400	1972	101	by	by	ADP
ftr-400	1972	102	the	the	DET
ftr-400	1972	103	member	member	NOUN
ftr-400	1972	104	states	state	NOUN
ftr-400	1972	105	must	must	AUX
ftr-400	1972	106	nevertheless	nevertheless	ADV
ftr-400	1972	107	be	be	AUX
ftr-400	1972	108	exercised	exercise	VERB
ftr-400	1972	109	consistently	consistently	ADV
ftr-400	1972	110	with	with	ADP
ftr-400	1972	111	community	community	NOUN
ftr-400	1972	112	law	law	NOUN
ftr-400	1972	113	.	.	PUNCT
ftr-400	1972	114	.	.	PUNCT
ftr-400	1972	115	.	.	PUNCT
ftr-400	1972	116	.	.	PUNCT
ftr-400	1973	1	�	�	PROPN
ftr-400	1973	2	504	504	NUM
ftr-400	1973	3	additionally	additionally	ADV
ftr-400	1973	4	,	,	PUNCT
ftr-400	1973	5	�	�	NOUN
ftr-400	1973	6	article	article	NOUN
ftr-400	1973	7	48(2	48(2	NUM
ftr-400	1973	8	)	)	PUNCT
ftr-400	1973	9	(	(	PUNCT
ftr-400	1973	10	now	now	ADV
ftr-400	1973	11	art	art	NOUN
ftr-400	1973	12	.	.	PUNCT
ftr-400	1974	1	39(2	39(2	NUM
ftr-400	1974	2	)	)	PUNCT
ftr-400	1974	3	)	)	PUNCT
ftr-400	1974	4	requires	require	VERB
ftr-400	1974	5	the	the	DET
ftr-400	1974	6	abolition	abolition	NOUN
ftr-400	1974	7	of	of	ADP
ftr-400	1974	8	any	any	DET
ftr-400	1974	9	discrimination	discrimination	NOUN
ftr-400	1974	10	based	base	VERB
ftr-400	1974	11	on	on	ADP
ftr-400	1974	12	nationality	nationality	NOUN
ftr-400	1974	13	between	between	ADP
ftr-400	1974	14	workers	worker	NOUN
ftr-400	1974	15	of	of	ADP
ftr-400	1974	16	the	the	DET
ftr-400	1974	17	member	member	NOUN
ftr-400	1974	18	states	state	NOUN
ftr-400	1974	19	as	as	ADP
ftr-400	1974	20	regards	regard	NOUN
ftr-400	1974	21	,	,	PUNCT
ftr-400	1974	22	inter	inter	ADJ
ftr-400	1974	23	alia	alia	NOUN
ftr-400	1974	24	,	,	PUNCT
ftr-400	1974	25	remuneration.	remuneration.	NOUN
ftr-400	1974	26	�	�	PROPN
ftr-400	1974	27	505	505	NUM
ftr-400	1974	28	the	the	DET
ftr-400	1974	29	court	court	NOUN
ftr-400	1974	30	stated	state	VERB
ftr-400	1974	31	that	that	SCONJ
ftr-400	1974	32	�	�	VERB
ftr-400	1974	33	the	the	DET
ftr-400	1974	34	principle	principle	NOUN
ftr-400	1974	35	of	of	ADP
ftr-400	1974	36	equal	equal	ADJ
ftr-400	1974	37	treatment	treatment	NOUN
ftr-400	1974	38	with	with	ADP
ftr-400	1974	39	regard	regard	NOUN
ftr-400	1974	40	to	to	ADP
ftr-400	1974	41	remuneration	remuneration	NOUN
ftr-400	1974	42	would	would	AUX
ftr-400	1974	43	be	be	AUX
ftr-400	1974	44	rendered	render	VERB
ftr-400	1974	45	ineffective	ineffective	ADJ
ftr-400	1974	46	if	if	SCONJ
ftr-400	1974	47	it	it	PRON
ftr-400	1974	48	could	could	AUX
ftr-400	1974	49	be	be	AUX
ftr-400	1974	50	undermined	undermine	VERB
ftr-400	1974	51	by	by	ADP
ftr-400	1974	52	discriminatory	discriminatory	ADJ
ftr-400	1974	53	national	national	ADJ
ftr-400	1974	54	provisions	provision	NOUN
ftr-400	1974	55	on	on	ADP
ftr-400	1974	56	income	income	NOUN
ftr-400	1974	57	tax.	tax.	NOUN
ftr-400	1974	58	�	�	NOUN
ftr-400	1974	59	506	506	NUM
ftr-400	1974	60	with	with	ADP
ftr-400	1974	61	respect	respect	NOUN
ftr-400	1974	62	to	to	ADP
ftr-400	1974	63	questions	question	NOUN
ftr-400	1974	64	two	two	NUM
ftr-400	1974	65	and	and	CCONJ
ftr-400	1974	66	three	three	NUM
ftr-400	1974	67	,	,	PUNCT
ftr-400	1974	68	the	the	DET
ftr-400	1974	69	court	court	NOUN
ftr-400	1974	70	found	find	VERB
ftr-400	1974	71	that	that	SCONJ
ftr-400	1974	72	where	where	SCONJ
ftr-400	1974	73	a	a	DET
ftr-400	1974	74	distinction	distinction	NOUN
ftr-400	1974	75	is	be	AUX
ftr-400	1974	76	drawn	draw	VERB
ftr-400	1974	77	on	on	ADP
ftr-400	1974	78	the	the	DET
ftr-400	1974	79	basis	basis	NOUN
ftr-400	1974	80	of	of	ADP
ftr-400	1974	81	residence	residence	NOUN
ftr-400	1974	82	,	,	PUNCT
ftr-400	1974	83	the	the	DET
ftr-400	1974	84	rule	rule	NOUN
ftr-400	1974	85	is	be	AUX
ftr-400	1974	86	likely	likely	ADJ
ftr-400	1974	87	to	to	PART
ftr-400	1974	88	operate	operate	VERB
ftr-400	1974	89	to	to	ADP
ftr-400	1974	90	the	the	DET
ftr-400	1974	91	detriment	detriment	NOUN
ftr-400	1974	92	of	of	ADP
ftr-400	1974	93	nationals	national	NOUN
ftr-400	1974	94	of	of	ADP
ftr-400	1974	95	other	other	ADJ
ftr-400	1974	96	member	member	NOUN
ftr-400	1974	97	states.507	states.507	VERB
ftr-400	1974	98	indirect	indirect	ADJ
ftr-400	1974	99	discrimination	discrimination	NOUN
ftr-400	1974	100	2005	2005	NUM
ftr-400	1974	101	]	]	PUNCT
ftr-400	1974	102	tax	tax	NOUN
ftr-400	1974	103	discrimination	discrimination	NOUN
ftr-400	1974	104	119	119	NUM
ftr-400	1974	105	member	member	NOUN
ftr-400	1974	106	states	state	NOUN
ftr-400	1974	107	.	.	PUNCT
ftr-400	1975	1	non	non	NOUN
ftr-400	1975	2	-	-	NOUN
ftr-400	1975	3	residents	resident	NOUN
ftr-400	1975	4	are	be	AUX
ftr-400	1975	5	in	in	ADP
ftr-400	1975	6	the	the	DET
ftr-400	1975	7	majority	majority	NOUN
ftr-400	1975	8	of	of	ADP
ftr-400	1975	9	cases	case	NOUN
ftr-400	1975	10	foreigners	foreigner	NOUN
ftr-400	1975	11	.	.	PUNCT
ftr-400	1976	1	i	i	PRON
ftr-400	1976	2	d.	d.	PROPN
ftr-400	1976	3	508	508	NUM
ftr-400	1976	4	.	.	PUNCT
ftr-400	1977	1	i	i	PRON
ftr-400	1977	2	d.	d.	PROPN
ftr-400	1977	3	¶	¶	PROPN
ftr-400	1977	4	30	30	NUM
ftr-400	1977	5	.	.	PUNCT
ftr-400	1978	1	509	509	NUM
ftr-400	1978	2	.	.	PUNCT
ftr-400	1979	1	i	i	PRON
ftr-400	1979	2	d.	d.	PROPN
ftr-400	1979	3	¶	¶	PROPN
ftr-400	1979	4	41	41	NUM
ftr-400	1979	5	.	.	PUNCT
ftr-400	1980	1	510	510	NUM
ftr-400	1980	2	.	.	PUNCT
ftr-400	1981	1	i	i	PRON
ftr-400	1981	2	d.	d.	PROPN
ftr-400	1981	3	¶	¶	PROPN
ftr-400	1981	4	58	58	NUM
ftr-400	1981	5	.	.	PUNCT
ftr-400	1982	1	511	511	NUM
ftr-400	1982	2	.	.	PUNCT
ftr-400	1983	1	i	i	PRON
ftr-400	1983	2	d.	d.	PROPN
ftr-400	1983	3	512	512	NUM
ftr-400	1983	4	.	.	PUNCT
ftr-400	1984	1	farmer	farmer	NOUN
ftr-400	1984	2	,	,	PUNCT
ftr-400	1984	3	supra	supra	PROPN
ftr-400	1984	4	note	note	NOUN
ftr-400	1984	5	312	312	NUM
ftr-400	1984	6	,	,	PUNCT
ftr-400	1984	7	at	at	ADP
ftr-400	1984	8	77	77	NUM
ftr-400	1984	9	.	.	PUNCT
ftr-400	1985	1	513	513	NUM
ftr-400	1985	2	.	.	PUNCT
ftr-400	1986	1	lunding	lunde	VERB
ftr-400	1986	2	v.	v.	ADP
ftr-400	1986	3	n.y	n.y	PROPN
ftr-400	1986	4	.	.	PROPN
ftr-400	1986	5	tax	tax	PROPN
ftr-400	1986	6	app	app	PROPN
ftr-400	1986	7	.	.	PUNCT
ftr-400	1986	8	trib	trib	PROPN
ftr-400	1986	9	.	.	PROPN
ftr-400	1986	10	,	,	PUNCT
ftr-400	1986	11	522	522	NUM
ftr-400	1986	12	u.s	u.s	PROPN
ftr-400	1986	13	.	.	PROPN
ftr-400	1986	14	287	287	NUM
ftr-400	1986	15	,	,	PUNCT
ftr-400	1986	16	311	311	NUM
ftr-400	1986	17	(	(	PUNCT
ftr-400	1986	18	1998	1998	NUM
ftr-400	1986	19	)	)	PUNCT
ftr-400	1986	20	(	(	PUNCT
ftr-400	1986	21	citing	cite	VERB
ftr-400	1986	22	travis	travis	PROPN
ftr-400	1986	23	v.	v.	PROPN
ftr-400	1986	24	yale	yale	PROPN
ftr-400	1986	25	&	&	CCONJ
ftr-400	1986	26	towne	towne	PROPN
ftr-400	1986	27	mfg	mfg	PROPN
ftr-400	1986	28	.	.	PROPN
ftr-400	1986	29	co.	co.	PROPN
ftr-400	1986	30	,	,	PUNCT
ftr-400	1986	31	252	252	NUM
ftr-400	1986	32	u.s	u.s	PROPN
ftr-400	1986	33	.	.	PROPN
ftr-400	1986	34	60	60	NUM
ftr-400	1986	35	,	,	PUNCT
ftr-400	1986	36	80	80	NUM
ftr-400	1986	37	(	(	PUNCT
ftr-400	1986	38	1920	1920	NUM
ftr-400	1986	39	)	)	PUNCT
ftr-400	1986	40	)	)	PUNCT
ftr-400	1986	41	.	.	PUNCT
ftr-400	1987	1	514	514	NUM
ftr-400	1987	2	.	.	PUNCT
ftr-400	1988	1	i	i	PRON
ftr-400	1988	2	d.	d.	PROPN
ftr-400	1988	3	at	at	ADP
ftr-400	1988	4	313	313	NUM
ftr-400	1988	5	(	(	PUNCT
ftr-400	1988	6	citing	cite	VERB
ftr-400	1988	7	brief	brief	NOUN
ftr-400	1988	8	for	for	ADP
ftr-400	1988	9	state	state	NOUN
ftr-400	1988	10	of	of	ADP
ftr-400	1988	11	ohio	ohio	PROPN
ftr-400	1988	12	et	et	PROPN
ftr-400	1988	13	al	al	PROPN
ftr-400	1988	14	.	.	PROPN
ftr-400	1988	15	8)	8)	NUM
ftr-400	1988	16	.	.	PUNCT
ftr-400	1989	1	thus	thus	ADV
ftr-400	1989	2	,	,	PUNCT
ftr-400	1989	3	�	�	PRON
ftr-400	1989	4	the	the	DET
ftr-400	1989	5	taxpayer	taxpayer	NOUN
ftr-400	1989	6	would	would	AUX
ftr-400	1989	7	pay	pay	VERB
ftr-400	1989	8	roughly	roughly	ADV
ftr-400	1989	9	the	the	DET
ftr-400	1989	10	same	same	ADJ
ftr-400	1989	11	total	total	ADJ
ftr-400	1989	12	tax	tax	NOUN
ftr-400	1989	13	in	in	ADP
ftr-400	1989	14	the	the	DET
ftr-400	1989	15	two	two	NUM
ftr-400	1989	16	states	state	NOUN
ftr-400	1989	17	,	,	PUNCT
ftr-400	1989	18	the	the	DET
ftr-400	1989	19	only	only	ADJ
ftr-400	1989	20	difference	difference	NOUN
ftr-400	1989	21	being	be	AUX
ftr-400	1989	22	that	that	PRON
ftr-400	1989	23	[	[	X
ftr-400	1989	24	the	the	DET
ftr-400	1989	25	taxpayer	taxpayer	PROPN
ftr-400	1989	26	�	�	PROPN
ftr-400	1989	27	s	s	PART
ftr-400	1989	28	resident	resident	ADJ
ftr-400	1989	29	state	state	NOUN
ftr-400	1989	30	]	]	PUNCT
ftr-400	1989	31	would	would	AUX
ftr-400	1989	32	get	get	VERB
ftr-400	1989	33	more	more	ADJ
ftr-400	1989	34	and	and	CCONJ
ftr-400	1989	35	new	new	PROPN
ftr-400	1989	36	york	york	PROPN
ftr-400	1989	37	less	less	ADJ
ftr-400	1989	38	of	of	ADP
ftr-400	1989	39	the	the	DET
ftr-400	1989	40	revenue	revenue	NOUN
ftr-400	1989	41	.	.	PUNCT
ftr-400	1990	1	�	�	PROPN
ftr-400	1991	1	i	i	PRON
ftr-400	1991	2	d.	d.	PROPN
ftr-400	1991	3	does	do	AUX
ftr-400	1991	4	arise	arise	VERB
ftr-400	1991	5	when	when	SCONJ
ftr-400	1991	6	different	different	ADJ
ftr-400	1991	7	rules	rule	NOUN
ftr-400	1991	8	are	be	AUX
ftr-400	1991	9	applied	apply	VERB
ftr-400	1991	10	to	to	ADP
ftr-400	1991	11	comparable	comparable	ADJ
ftr-400	1991	12	situations.508	situations.508	NOUN
ftr-400	1991	13	because	because	SCONJ
ftr-400	1991	14	schumacker	schumacker	PROPN
ftr-400	1991	15	earned	earn	VERB
ftr-400	1991	16	a	a	DET
ftr-400	1991	17	major	major	ADJ
ftr-400	1991	18	part	part	NOUN
ftr-400	1991	19	of	of	ADP
ftr-400	1991	20	his	his	PRON
ftr-400	1991	21	income	income	NOUN
ftr-400	1991	22	in	in	ADP
ftr-400	1991	23	germany	germany	PROPN
ftr-400	1991	24	and	and	CCONJ
ftr-400	1991	25	was	be	AUX
ftr-400	1991	26	not	not	PART
ftr-400	1991	27	entitled	entitle	VERB
ftr-400	1991	28	to	to	ADP
ftr-400	1991	29	any	any	DET
ftr-400	1991	30	tax	tax	NOUN
ftr-400	1991	31	benefits	benefit	NOUN
ftr-400	1991	32	in	in	ADP
ftr-400	1991	33	belgium	belgium	NOUN
ftr-400	1991	34	on	on	ADP
ftr-400	1991	35	account	account	NOUN
ftr-400	1991	36	of	of	ADP
ftr-400	1991	37	his	his	PRON
ftr-400	1991	38	family	family	NOUN
ftr-400	1991	39	circumstances	circumstance	NOUN
ftr-400	1991	40	,	,	PUNCT
ftr-400	1991	41	he	he	PRON
ftr-400	1991	42	was	be	AUX
ftr-400	1991	43	comparably	comparably	ADV
ftr-400	1991	44	situated	situate	VERB
ftr-400	1991	45	to	to	ADP
ftr-400	1991	46	a	a	DET
ftr-400	1991	47	resident	resident	NOUN
ftr-400	1991	48	of	of	ADP
ftr-400	1991	49	germany	germany	PROPN
ftr-400	1991	50	.	.	PUNCT
ftr-400	1992	1	thus	thus	ADV
ftr-400	1992	2	,	,	PUNCT
ftr-400	1992	3	the	the	DET
ftr-400	1992	4	community	community	NOUN
ftr-400	1992	5	principle	principle	NOUN
ftr-400	1992	6	of	of	ADP
ftr-400	1992	7	equal	equal	ADJ
ftr-400	1992	8	treatment	treatment	NOUN
ftr-400	1992	9	requires	require	VERB
ftr-400	1992	10	that	that	SCONJ
ftr-400	1992	11	germany	germany	PROPN
ftr-400	1992	12	consider	consider	VERB
ftr-400	1992	13	his	his	PRON
ftr-400	1992	14	personal	personal	ADJ
ftr-400	1992	15	and	and	CCONJ
ftr-400	1992	16	family	family	NOUN
ftr-400	1992	17	circumstances	circumstance	NOUN
ftr-400	1992	18	and	and	CCONJ
ftr-400	1992	19	grant	grant	VERB
ftr-400	1992	20	him	he	PRON
ftr-400	1992	21	the	the	DET
ftr-400	1992	22	same	same	ADJ
ftr-400	1992	23	tax	tax	NOUN
ftr-400	1992	24	benefits	benefit	NOUN
ftr-400	1992	25	as	as	ADP
ftr-400	1992	26	residents.509	residents.509	NOUN
ftr-400	1992	27	as	as	ADP
ftr-400	1992	28	to	to	ADP
ftr-400	1992	29	the	the	DET
ftr-400	1992	30	fourth	fourth	ADJ
ftr-400	1992	31	question	question	NOUN
ftr-400	1992	32	,	,	PUNCT
ftr-400	1992	33	article	article	NOUN
ftr-400	1992	34	48	48	NUM
ftr-400	1992	35	of	of	ADP
ftr-400	1992	36	the	the	DET
ftr-400	1992	37	treaty	treaty	NOUN
ftr-400	1992	38	(	(	PUNCT
ftr-400	1992	39	now	now	ADV
ftr-400	1992	40	art	art	NOUN
ftr-400	1992	41	.	.	PUNCT
ftr-400	1993	1	39	39	NUM
ftr-400	1993	2	)	)	PUNCT
ftr-400	1993	3	mandates	mandate	VERB
ftr-400	1993	4	equal	equal	ADJ
ftr-400	1993	5	treatment	treatment	NOUN
ftr-400	1993	6	at	at	ADP
ftr-400	1993	7	the	the	DET
ftr-400	1993	8	procedural	procedural	ADJ
ftr-400	1993	9	level	level	NOUN
ftr-400	1993	10	for	for	ADP
ftr-400	1993	11	nonresident	nonresident	ADJ
ftr-400	1993	12	and	and	CCONJ
ftr-400	1993	13	resident	resident	NOUN
ftr-400	1993	14	eu	eu	PROPN
ftr-400	1993	15	nationals.510	nationals.510	ADV
ftr-400	1993	16	the	the	DET
ftr-400	1993	17	ecj	ecj	PROPN
ftr-400	1993	18	found	find	VERB
ftr-400	1993	19	that	that	SCONJ
ftr-400	1993	20	the	the	DET
ftr-400	1993	21	refusal	refusal	NOUN
ftr-400	1993	22	to	to	PART
ftr-400	1993	23	grant	grant	VERB
ftr-400	1993	24	these	these	DET
ftr-400	1993	25	nonresidents	nonresident	NOUN
ftr-400	1993	26	the	the	DET
ftr-400	1993	27	benefit	benefit	NOUN
ftr-400	1993	28	of	of	ADP
ftr-400	1993	29	the	the	DET
ftr-400	1993	30	annual	annual	ADJ
ftr-400	1993	31	adjustment	adjustment	NOUN
ftr-400	1993	32	procedures	procedure	NOUN
ftr-400	1993	33	that	that	PRON
ftr-400	1993	34	were	be	AUX
ftr-400	1993	35	available	available	ADJ
ftr-400	1993	36	to	to	ADP
ftr-400	1993	37	residents	resident	NOUN
ftr-400	1993	38	constituted	constitute	VERB
ftr-400	1993	39	unjustified	unjustified	ADJ
ftr-400	1993	40	discrimination.511	discrimination.511	PROPN
ftr-400	1993	41	note	note	NOUN
ftr-400	1993	42	that	that	SCONJ
ftr-400	1993	43	in	in	ADP
ftr-400	1993	44	both	both	CCONJ
ftr-400	1993	45	the	the	DET
ftr-400	1993	46	schumacker	schumacker	PROPN
ftr-400	1993	47	and	and	CCONJ
ftr-400	1993	48	wielockx	wielockx	PROPN
ftr-400	1993	49	cases	case	NOUN
ftr-400	1993	50	,	,	PUNCT
ftr-400	1993	51	the	the	DET
ftr-400	1993	52	court	court	NOUN
ftr-400	1993	53	examines	examine	VERB
ftr-400	1993	54	the	the	DET
ftr-400	1993	55	overall	overall	ADJ
ftr-400	1993	56	tax	tax	NOUN
ftr-400	1993	57	situation	situation	NOUN
ftr-400	1993	58	of	of	ADP
ftr-400	1993	59	the	the	DET
ftr-400	1993	60	taxpayer	taxpayer	NOUN
ftr-400	1993	61	(	(	PUNCT
ftr-400	1993	62	and	and	CCONJ
ftr-400	1993	63	only	only	ADV
ftr-400	1993	64	that	that	DET
ftr-400	1993	65	specific	specific	ADJ
ftr-400	1993	66	taxpayer	taxpayer	NOUN
ftr-400	1993	67	)	)	PUNCT
ftr-400	1993	68	and	and	CCONJ
ftr-400	1993	69	looks	look	VERB
ftr-400	1993	70	at	at	ADP
ftr-400	1993	71	the	the	DET
ftr-400	1993	72	home	home	NOUN
ftr-400	1993	73	state	state	NOUN
ftr-400	1993	74	position	position	NOUN
ftr-400	1993	75	as	as	ADV
ftr-400	1993	76	well	well	ADV
ftr-400	1993	77	as	as	ADP
ftr-400	1993	78	the	the	DET
ftr-400	1993	79	host	host	NOUN
ftr-400	1993	80	state	state	NOUN
ftr-400	1993	81	situation.512	situation.512	PROPN
ftr-400	1993	82	the	the	DET
ftr-400	1993	83	specific	specific	ADJ
ftr-400	1993	84	taxpayer	taxpayer	NOUN
ftr-400	1993	85	analysis	analysis	NOUN
ftr-400	1993	86	is	be	AUX
ftr-400	1993	87	disregarded	disregard	VERB
ftr-400	1993	88	in	in	ADP
ftr-400	1993	89	the	the	DET
ftr-400	1993	90	supreme	supreme	PROPN
ftr-400	1993	91	court	court	PROPN
ftr-400	1993	92	�	�	PROPN
ftr-400	1993	93	s	s	PART
ftr-400	1993	94	opinion	opinion	NOUN
ftr-400	1993	95	in	in	ADP
ftr-400	1993	96	lunding	lunde	VERB
ftr-400	1993	97	.	.	PUNCT
ftr-400	1994	1	instead	instead	ADV
ftr-400	1994	2	,	,	PUNCT
ftr-400	1994	3	the	the	DET
ftr-400	1994	4	supreme	supreme	PROPN
ftr-400	1994	5	court	court	PROPN
ftr-400	1994	6	takes	take	VERB
ftr-400	1994	7	a	a	DET
ftr-400	1994	8	more	more	ADV
ftr-400	1994	9	global	global	ADJ
ftr-400	1994	10	approach	approach	NOUN
ftr-400	1994	11	:	:	PUNCT
ftr-400	1995	1	[	[	X
ftr-400	1995	2	w]e	w]e	NOUN
ftr-400	1995	3	are	be	AUX
ftr-400	1995	4	not	not	PART
ftr-400	1995	5	satisfied	satisfied	ADJ
ftr-400	1995	6	by	by	ADP
ftr-400	1995	7	the	the	DET
ftr-400	1995	8	state	state	PROPN
ftr-400	1995	9	�	�	PROPN
ftr-400	1995	10	s	s	PART
ftr-400	1995	11	argument	argument	NOUN
ftr-400	1995	12	that	that	SCONJ
ftr-400	1995	13	it	it	PRON
ftr-400	1995	14	need	need	AUX
ftr-400	1995	15	not	not	PART
ftr-400	1995	16	consider	consider	VERB
ftr-400	1995	17	the	the	DET
ftr-400	1995	18	impact	impact	NOUN
ftr-400	1995	19	of	of	ADP
ftr-400	1995	20	disallowing	disallow	VERB
ftr-400	1995	21	nonresidents	nonresident	NOUN
ftr-400	1995	22	a	a	DET
ftr-400	1995	23	deduction	deduction	NOUN
ftr-400	1995	24	for	for	ADP
ftr-400	1995	25	alimony	alimony	NOUN
ftr-400	1995	26	paid	pay	VERB
ftr-400	1995	27	merely	merely	ADV
ftr-400	1995	28	because	because	SCONJ
ftr-400	1995	29	alimony	alimony	NOUN
ftr-400	1995	30	expenses	expense	NOUN
ftr-400	1995	31	are	be	AUX
ftr-400	1995	32	personal	personal	ADJ
ftr-400	1995	33	in	in	ADP
ftr-400	1995	34	nature	nature	NOUN
ftr-400	1995	35	,	,	PUNCT
ftr-400	1995	36	particularly	particularly	ADV
ftr-400	1995	37	in	in	ADP
ftr-400	1995	38	light	light	NOUN
ftr-400	1995	39	of	of	ADP
ftr-400	1995	40	the	the	DET
ftr-400	1995	41	inequities	inequity	NOUN
ftr-400	1995	42	that	that	PRON
ftr-400	1995	43	could	could	AUX
ftr-400	1995	44	result	result	VERB
ftr-400	1995	45	when	when	SCONJ
ftr-400	1995	46	a	a	DET
ftr-400	1995	47	nonresident	nonresident	NOUN
ftr-400	1995	48	with	with	ADP
ftr-400	1995	49	alimony	alimony	NOUN
ftr-400	1995	50	obligations	obligation	NOUN
ftr-400	1995	51	derives	derive	VERB
ftr-400	1995	52	nearly	nearly	ADV
ftr-400	1995	53	all	all	PRON
ftr-400	1995	54	of	of	ADP
ftr-400	1995	55	her	her	PRON
ftr-400	1995	56	income	income	NOUN
ftr-400	1995	57	from	from	ADP
ftr-400	1995	58	new	new	PROPN
ftr-400	1995	59	york	york	PROPN
ftr-400	1995	60	,	,	PUNCT
ftr-400	1995	61	a	a	DET
ftr-400	1995	62	scenario	scenario	NOUN
ftr-400	1995	63	that	that	PRON
ftr-400	1995	64	may	may	AUX
ftr-400	1995	65	be	be	AUX
ftr-400	1995	66	�	�	PROPN
ftr-400	1995	67	typical.	typical.	PROPN
ftr-400	1995	68	�	�	PROPN
ftr-400	1995	69	513	513	NUM
ftr-400	1995	70	however	however	ADV
ftr-400	1995	71	,	,	PUNCT
ftr-400	1995	72	the	the	DET
ftr-400	1995	73	supreme	supreme	PROPN
ftr-400	1995	74	court	court	PROPN
ftr-400	1995	75	rejected	reject	VERB
ftr-400	1995	76	an	an	DET
ftr-400	1995	77	attempt	attempt	NOUN
ftr-400	1995	78	by	by	ADP
ftr-400	1995	79	various	various	ADJ
ftr-400	1995	80	states	state	NOUN
ftr-400	1995	81	,	,	PUNCT
ftr-400	1995	82	as	as	SCONJ
ftr-400	1995	83	amici	amici	PROPN
ftr-400	1995	84	for	for	ADP
ftr-400	1995	85	respondents	respondent	NOUN
ftr-400	1995	86	,	,	PUNCT
ftr-400	1995	87	to	to	PART
ftr-400	1995	88	assert	assert	VERB
ftr-400	1995	89	that	that	SCONJ
ftr-400	1995	90	the	the	DET
ftr-400	1995	91	effect	effect	NOUN
ftr-400	1995	92	of	of	ADP
ftr-400	1995	93	new	new	PROPN
ftr-400	1995	94	york	york	PROPN
ftr-400	1995	95	�	�	PROPN
ftr-400	1995	96	s	s	PART
ftr-400	1995	97	statute	statute	NOUN
ftr-400	1995	98	was	be	AUX
ftr-400	1995	99	de	de	X
ftr-400	1995	100	minimis	minimis	NOUN
ftr-400	1995	101	given	give	VERB
ftr-400	1995	102	that	that	SCONJ
ftr-400	1995	103	�	�	PROPN
ftr-400	1995	104	states	state	NOUN
ftr-400	1995	105	imposing	impose	VERB
ftr-400	1995	106	an	an	DET
ftr-400	1995	107	income	income	NOUN
ftr-400	1995	108	tax	tax	NOUN
ftr-400	1995	109	typically	typically	ADV
ftr-400	1995	110	provide	provide	VERB
ftr-400	1995	111	a	a	DET
ftr-400	1995	112	deduction	deduction	NOUN
ftr-400	1995	113	or	or	CCONJ
ftr-400	1995	114	credit	credit	NOUN
ftr-400	1995	115	to	to	ADP
ftr-400	1995	116	their	their	PRON
ftr-400	1995	117	residents	resident	NOUN
ftr-400	1995	118	for	for	ADP
ftr-400	1995	119	income	income	NOUN
ftr-400	1995	120	taxes	taxis	NOUN
ftr-400	1995	121	paid	pay	VERB
ftr-400	1995	122	to	to	ADP
ftr-400	1995	123	other	other	ADJ
ftr-400	1995	124	states.	states.	PROPN
ftr-400	1995	125	�	�	NOUN
ftr-400	1995	126	514	514	NUM
ftr-400	1995	127	this	this	PRON
ftr-400	1995	128	was	be	AUX
ftr-400	1995	129	not	not	PART
ftr-400	1995	130	the	the	DET
ftr-400	1995	131	case	case	NOUN
ftr-400	1995	132	for	for	ADP
ftr-400	1995	133	mr	mr	PROPN
ftr-400	1995	134	.	.	PROPN
ftr-400	1995	135	lunding	lunding	PROPN
ftr-400	1995	136	,	,	PUNCT
ftr-400	1995	137	as	as	SCONJ
ftr-400	1995	138	connecticut	connecticut	PROPN
ftr-400	1995	139	imposed	impose	VERB
ftr-400	1995	140	no	no	DET
ftr-400	1995	141	income	income	NOUN
ftr-400	1995	142	120	120	NUM
ftr-400	1995	143	florida	florida	PROPN
ftr-400	1995	144	tax	tax	NOUN
ftr-400	1995	145	review	review	NOUN
ftr-400	1995	146	[	[	X
ftr-400	1995	147	vol.7:2	vol.7:2	ADP
ftr-400	1995	148	515	515	NUM
ftr-400	1995	149	.	.	PUNCT
ftr-400	1996	1	i	i	PRON
ftr-400	1996	2	d.	d.	PROPN
ftr-400	1996	3	at	at	ADP
ftr-400	1996	4	314	314	NUM
ftr-400	1996	5	(	(	PUNCT
ftr-400	1996	6	citing	cite	VERB
ftr-400	1996	7	reply	reply	NOUN
ftr-400	1996	8	brief	brief	NOUN
ftr-400	1996	9	for	for	ADP
ftr-400	1996	10	petitioners	petitioner	NOUN
ftr-400	1996	11	4	4	NUM
ftr-400	1996	12	n.1	n.1	NUM
ftr-400	1996	13	)	)	PUNCT
ftr-400	1996	14	.	.	PUNCT
ftr-400	1997	1	516	516	NUM
ftr-400	1997	2	.	.	PUNCT
ftr-400	1998	1	i	i	PRON
ftr-400	1998	2	d.	d.	PROPN
ftr-400	1998	3	at	at	ADP
ftr-400	1998	4	314	314	NUM
ftr-400	1998	5	(	(	PUNCT
ftr-400	1998	6	citing	cite	VERB
ftr-400	1998	7	austin	austin	PROPN
ftr-400	1998	8	v.	v.	PROPN
ftr-400	1998	9	new	new	PROPN
ftr-400	1998	10	hampshire	hampshire	PROPN
ftr-400	1998	11	,	,	PUNCT
ftr-400	1998	12	420	420	NUM
ftr-400	1998	13	u.s	u.s	PROPN
ftr-400	1998	14	.	.	PROPN
ftr-400	1998	15	656	656	NUM
ftr-400	1998	16	,	,	PUNCT
ftr-400	1998	17	668	668	NUM
ftr-400	1998	18	(	(	PUNCT
ftr-400	1998	19	1975	1975	NUM
ftr-400	1998	20	)	)	PUNCT
ftr-400	1998	21	)	)	PUNCT
ftr-400	1998	22	;	;	PUNCT
ftr-400	1998	23	see	see	VERB
ftr-400	1998	24	also	also	ADV
ftr-400	1998	25	travis	travis	PROPN
ftr-400	1998	26	,	,	PUNCT
ftr-400	1998	27	252	252	NUM
ftr-400	1998	28	u.s	u.s	PROPN
ftr-400	1998	29	.	.	PROPN
ftr-400	1998	30	at	at	ADP
ftr-400	1998	31	81	81	NUM
ftr-400	1998	32	-	-	SYM
ftr-400	1998	33	82	82	NUM
ftr-400	1998	34	.	.	PUNCT
ftr-400	1999	1	517	517	NUM
ftr-400	1999	2	.	.	PUNCT
ftr-400	2000	1	case	case	NOUN
ftr-400	2000	2	c-279/93	c-279/93	PROPN
ftr-400	2000	3	,	,	PUNCT
ftr-400	2000	4	finanzamt	finanzamt	VERB
ftr-400	2000	5	köln	köln	NOUN
ftr-400	2000	6	-	-	PUNCT
ftr-400	2000	7	altstadt	altstadt	PROPN
ftr-400	2000	8	v.	v.	PROPN
ftr-400	2000	9	schumacker	schumacker	PROPN
ftr-400	2000	10	,	,	PUNCT
ftr-400	2000	11	1995	1995	NUM
ftr-400	2000	12	e.c.r	e.c.r	X
ftr-400	2000	13	.	.	PUNCT
ftr-400	2001	1	i225	i225	PROPN
ftr-400	2001	2	,	,	PUNCT
ftr-400	2001	3	¶	¶	PROPN
ftr-400	2001	4	31	31	NUM
ftr-400	2001	5	;	;	PUNCT
ftr-400	2001	6	case	case	NOUN
ftr-400	2001	7	c-80/94	c-80/94	PROPN
ftr-400	2001	8	,	,	PUNCT
ftr-400	2001	9	wielockx	wielockx	PROPN
ftr-400	2001	10	v.	v.	PROPN
ftr-400	2001	11	inspecteur	inspecteur	PROPN
ftr-400	2001	12	der	der	PROPN
ftr-400	2001	13	directe	directe	PROPN
ftr-400	2001	14	belastingen	belastingen	PROPN
ftr-400	2001	15	,	,	PUNCT
ftr-400	2001	16	1995	1995	NUM
ftr-400	2001	17	e.c.r	e.c.r	X
ftr-400	2001	18	.	.	PUNCT
ftr-400	2002	1	i-2493	i-2493	PROPN
ftr-400	2002	2	,	,	PUNCT
ftr-400	2002	3	¶	¶	PROPN
ftr-400	2002	4	18	18	NUM
ftr-400	2002	5	.	.	PUNCT
ftr-400	2002	6	518	518	NUM
ftr-400	2002	7	.	.	PUNCT
ftr-400	2002	8	case	case	NOUN
ftr-400	2002	9	c-279/93	c-279/93	PROPN
ftr-400	2002	10	,	,	PUNCT
ftr-400	2002	11	finanzamt	finanzamt	VERB
ftr-400	2002	12	köln	köln	NOUN
ftr-400	2002	13	-	-	PUNCT
ftr-400	2002	14	altstadt	altstadt	PROPN
ftr-400	2002	15	v.	v.	PROPN
ftr-400	2002	16	schumacker	schumacker	PROPN
ftr-400	2002	17	,	,	PUNCT
ftr-400	2002	18	1995	1995	NUM
ftr-400	2002	19	e.c.r	e.c.r	X
ftr-400	2002	20	.	.	PUNCT
ftr-400	2003	1	i225	i225	PROPN
ftr-400	2003	2	,	,	PUNCT
ftr-400	2003	3	¶	¶	PROPN
ftr-400	2003	4	36	36	NUM
ftr-400	2003	5	;	;	PUNCT
ftr-400	2003	6	case	case	NOUN
ftr-400	2003	7	c-80/94	c-80/94	PROPN
ftr-400	2003	8	,	,	PUNCT
ftr-400	2003	9	wielockx	wielockx	PROPN
ftr-400	2003	10	v.	v.	PROPN
ftr-400	2003	11	inspecteur	inspecteur	PROPN
ftr-400	2003	12	der	der	PROPN
ftr-400	2003	13	directe	directe	PROPN
ftr-400	2003	14	belastingen	belastingen	PROPN
ftr-400	2003	15	,	,	PUNCT
ftr-400	2003	16	1995	1995	NUM
ftr-400	2003	17	e.c.r	e.c.r	X
ftr-400	2003	18	.	.	PUNCT
ftr-400	2004	1	i-2493	i-2493	PROPN
ftr-400	2004	2	,	,	PUNCT
ftr-400	2004	3	¶	¶	PROPN
ftr-400	2004	4	20	20	NUM
ftr-400	2004	5	.	.	PUNCT
ftr-400	2005	1	519	519	NUM
ftr-400	2005	2	.	.	PUNCT
ftr-400	2006	1	case	case	NOUN
ftr-400	2006	2	c-279/93	c-279/93	PROPN
ftr-400	2006	3	,	,	PUNCT
ftr-400	2006	4	finanzamt	finanzamt	VERB
ftr-400	2006	5	köln	köln	NOUN
ftr-400	2006	6	-	-	PUNCT
ftr-400	2006	7	altstadt	altstadt	PROPN
ftr-400	2006	8	v.	v.	PROPN
ftr-400	2006	9	schumacker	schumacker	PROPN
ftr-400	2006	10	,	,	PUNCT
ftr-400	2006	11	1995	1995	NUM
ftr-400	2006	12	e.c.r	e.c.r	X
ftr-400	2006	13	.	.	PUNCT
ftr-400	2007	1	i225	i225	PROPN
ftr-400	2007	2	,	,	PUNCT
ftr-400	2007	3	¶	¶	PROPN
ftr-400	2007	4	36	36	NUM
ftr-400	2007	5	;	;	PUNCT
ftr-400	2007	6	case	case	NOUN
ftr-400	2007	7	c-80/94	c-80/94	PROPN
ftr-400	2007	8	,	,	PUNCT
ftr-400	2007	9	wielockx	wielockx	PROPN
ftr-400	2007	10	v.	v.	PROPN
ftr-400	2007	11	inspecteur	inspecteur	PROPN
ftr-400	2007	12	der	der	PROPN
ftr-400	2007	13	directe	directe	PROPN
ftr-400	2007	14	belastingen	belastingen	PROPN
ftr-400	2007	15	,	,	PUNCT
ftr-400	2007	16	1995	1995	NUM
ftr-400	2007	17	e.c.r	e.c.r	X
ftr-400	2007	18	.	.	PUNCT
ftr-400	2008	1	i-2493	i-2493	PROPN
ftr-400	2008	2	,	,	PUNCT
ftr-400	2008	3	¶	¶	PROPN
ftr-400	2008	4	22	22	NUM
ftr-400	2008	5	.	.	PUNCT
ftr-400	2009	1	520	520	NUM
ftr-400	2009	2	.	.	PUNCT
ftr-400	2009	3	case	case	NOUN
ftr-400	2009	4	c-279/93	c-279/93	PROPN
ftr-400	2009	5	,	,	PUNCT
ftr-400	2009	6	finanzamt	finanzamt	VERB
ftr-400	2009	7	köln	köln	NOUN
ftr-400	2009	8	-	-	PUNCT
ftr-400	2009	9	altstadt	altstadt	PROPN
ftr-400	2009	10	v.	v.	PROPN
ftr-400	2009	11	schumacker	schumacker	PROPN
ftr-400	2009	12	,	,	PUNCT
ftr-400	2009	13	1995	1995	NUM
ftr-400	2009	14	e.c.r	e.c.r	X
ftr-400	2009	15	.	.	PUNCT
ftr-400	2010	1	i225	i225	PROPN
ftr-400	2010	2	,	,	PUNCT
ftr-400	2010	3	¶	¶	PROPN
ftr-400	2010	4	36	36	NUM
ftr-400	2010	5	;	;	PUNCT
ftr-400	2010	6	case	case	NOUN
ftr-400	2010	7	c-80/94	c-80/94	PROPN
ftr-400	2010	8	,	,	PUNCT
ftr-400	2010	9	wielockx	wielockx	PROPN
ftr-400	2010	10	v.	v.	PROPN
ftr-400	2010	11	inspecteur	inspecteur	PROPN
ftr-400	2010	12	der	der	PROPN
ftr-400	2010	13	directe	directe	PROPN
ftr-400	2010	14	belastingen	belastingen	PROPN
ftr-400	2010	15	,	,	PUNCT
ftr-400	2010	16	1995	1995	NUM
ftr-400	2010	17	e.c.r	e.c.r	X
ftr-400	2010	18	.	.	PUNCT
ftr-400	2011	1	i-2493	i-2493	PROPN
ftr-400	2011	2	,	,	PUNCT
ftr-400	2011	3	¶	¶	PROPN
ftr-400	2011	4	13	13	NUM
ftr-400	2011	5	.	.	PUNCT
ftr-400	2012	1	521	521	NUM
ftr-400	2012	2	.	.	PUNCT
ftr-400	2012	3	case	case	NOUN
ftr-400	2012	4	c-391/97	c-391/97	ADJ
ftr-400	2012	5	,	,	PUNCT
ftr-400	2012	6	gschwind	gschwind	NOUN
ftr-400	2012	7	v.	v.	ADP
ftr-400	2012	8	finanzamt	finanzamt	VERB
ftr-400	2012	9	aachen	aachen	PROPN
ftr-400	2012	10	-	-	PUNCT
ftr-400	2012	11	au$enstadt	au$enstadt	ADJ
ftr-400	2012	12	,	,	PUNCT
ftr-400	2012	13	1999	1999	NUM
ftr-400	2012	14	e.c.r	e.c.r	X
ftr-400	2012	15	.	.	PUNCT
ftr-400	2013	1	i-5451	i-5451	ADV
ftr-400	2013	2	.	.	PUNCT
ftr-400	2014	1	522	522	NUM
ftr-400	2014	2	.	.	PUNCT
ftr-400	2015	1	i	i	PRON
ftr-400	2015	2	d.	d.	PROPN
ftr-400	2015	3	¶¶	¶¶	PROPN
ftr-400	2015	4	2	2	NUM
ftr-400	2015	5	,	,	PUNCT
ftr-400	2015	6	9	9	NUM
ftr-400	2015	7	.	.	NOUN
ftr-400	2015	8	523	523	NUM
ftr-400	2015	9	.	.	PUNCT
ftr-400	2016	1	i	i	PRON
ftr-400	2016	2	d.	d.	PROPN
ftr-400	2016	3	¶¶	¶¶	PROPN
ftr-400	2016	4	9	9	NUM
ftr-400	2016	5	,	,	PUNCT
ftr-400	2016	6	10	10	NUM
ftr-400	2016	7	.	.	PUNCT
ftr-400	2016	8	524	524	NUM
ftr-400	2016	9	.	.	PUNCT
ftr-400	2017	1	i	i	PRON
ftr-400	2017	2	d.	d.	PROPN
ftr-400	2017	3	¶	¶	PROPN
ftr-400	2017	4	10	10	NUM
ftr-400	2017	5	.	.	PUNCT
ftr-400	2018	1	tax	tax	NOUN
ftr-400	2018	2	on	on	ADP
ftr-400	2018	3	earned	earn	VERB
ftr-400	2018	4	income	income	NOUN
ftr-400	2018	5	for	for	ADP
ftr-400	2018	6	the	the	DET
ftr-400	2018	7	year	year	NOUN
ftr-400	2018	8	in	in	ADP
ftr-400	2018	9	question.515	question.515	NOUN
ftr-400	2018	10	finally	finally	ADV
ftr-400	2018	11	,	,	PUNCT
ftr-400	2018	12	the	the	DET
ftr-400	2018	13	court	court	NOUN
ftr-400	2018	14	admonished	admonish	VERB
ftr-400	2018	15	that	that	SCONJ
ftr-400	2018	16	�	�	VERB
ftr-400	2018	17	the	the	DET
ftr-400	2018	18	constitutionality	constitutionality	NOUN
ftr-400	2018	19	of	of	ADP
ftr-400	2018	20	one	one	NUM
ftr-400	2018	21	state	state	NOUN
ftr-400	2018	22	�	�	PROPN
ftr-400	2018	23	s	s	PART
ftr-400	2018	24	statutes	statute	NOUN
ftr-400	2018	25	affecting	affect	VERB
ftr-400	2018	26	nonresidents	nonresident	NOUN
ftr-400	2018	27	[	[	X
ftr-400	2018	28	can	can	AUX
ftr-400	2018	29	not	not	PART
ftr-400	2018	30	]	]	PUNCT
ftr-400	2018	31	depend	depend	VERB
ftr-400	2018	32	upon	upon	SCONJ
ftr-400	2018	33	the	the	DET
ftr-400	2018	34	present	present	ADJ
ftr-400	2018	35	configuration	configuration	NOUN
ftr-400	2018	36	of	of	ADP
ftr-400	2018	37	the	the	DET
ftr-400	2018	38	statutes	statute	NOUN
ftr-400	2018	39	of	of	ADP
ftr-400	2018	40	another	another	DET
ftr-400	2018	41	state.	state.	PROPN
ftr-400	2018	42	�	�	PROPN
ftr-400	2018	43	516	516	NUM
ftr-400	2018	44	in	in	ADP
ftr-400	2018	45	schumacker	schumacker	NOUN
ftr-400	2018	46	and	and	CCONJ
ftr-400	2018	47	wielockx	wielockx	VERB
ftr-400	2018	48	the	the	DET
ftr-400	2018	49	taxpayers	taxpayer	NOUN
ftr-400	2018	50	won	win	VERB
ftr-400	2018	51	their	their	PRON
ftr-400	2018	52	cases	case	NOUN
ftr-400	2018	53	because	because	SCONJ
ftr-400	2018	54	although	although	SCONJ
ftr-400	2018	55	the	the	DET
ftr-400	2018	56	situations	situation	NOUN
ftr-400	2018	57	of	of	ADP
ftr-400	2018	58	residents	resident	NOUN
ftr-400	2018	59	and	and	CCONJ
ftr-400	2018	60	of	of	ADP
ftr-400	2018	61	nonresidents	nonresident	NOUN
ftr-400	2018	62	are	be	AUX
ftr-400	2018	63	not	not	PART
ftr-400	2018	64	,	,	PUNCT
ftr-400	2018	65	as	as	ADP
ftr-400	2018	66	a	a	DET
ftr-400	2018	67	rule	rule	NOUN
ftr-400	2018	68	,	,	PUNCT
ftr-400	2018	69	comparable,517	comparable,517	PROPN
ftr-400	2018	70	�	�	PROPN
ftr-400	2018	71	the	the	DET
ftr-400	2018	72	position	position	NOUN
ftr-400	2018	73	is	be	AUX
ftr-400	2018	74	different	different	ADJ
ftr-400	2018	75	where	where	SCONJ
ftr-400	2018	76	the	the	DET
ftr-400	2018	77	nonresident	nonresident	NOUN
ftr-400	2018	78	receives	receive	VERB
ftr-400	2018	79	no	no	DET
ftr-400	2018	80	significant	significant	ADJ
ftr-400	2018	81	income	income	NOUN
ftr-400	2018	82	in	in	ADP
ftr-400	2018	83	the	the	DET
ftr-400	2018	84	state	state	NOUN
ftr-400	2018	85	of	of	ADP
ftr-400	2018	86	his	his	PRON
ftr-400	2018	87	residence	residence	NOUN
ftr-400	2018	88	and	and	CCONJ
ftr-400	2018	89	obtains	obtain	VERB
ftr-400	2018	90	the	the	DET
ftr-400	2018	91	major	major	ADJ
ftr-400	2018	92	part	part	NOUN
ftr-400	2018	93	of	of	ADP
ftr-400	2018	94	his	his	PRON
ftr-400	2018	95	taxable	taxable	ADJ
ftr-400	2018	96	income	income	NOUN
ftr-400	2018	97	from	from	ADP
ftr-400	2018	98	an	an	DET
ftr-400	2018	99	activity	activity	NOUN
ftr-400	2018	100	performed	perform	VERB
ftr-400	2018	101	in	in	ADP
ftr-400	2018	102	the	the	DET
ftr-400	2018	103	state	state	NOUN
ftr-400	2018	104	of	of	ADP
ftr-400	2018	105	employment	employment	NOUN
ftr-400	2018	106	.	.	PUNCT
ftr-400	2018	107	.	.	PUNCT
ftr-400	2018	108	.	.	PUNCT
ftr-400	2018	109	.	.	PUNCT
ftr-400	2019	1	�	�	PROPN
ftr-400	2019	2	518	518	NUM
ftr-400	2019	3	because	because	SCONJ
ftr-400	2019	4	mr	mr	PROPN
ftr-400	2019	5	.	.	PROPN
ftr-400	2019	6	wielockx	wielockx	PROPN
ftr-400	2019	7	derived	derive	VERB
ftr-400	2019	8	all	all	PRON
ftr-400	2019	9	of	of	ADP
ftr-400	2019	10	his	his	PRON
ftr-400	2019	11	income	income	NOUN
ftr-400	2019	12	in	in	ADP
ftr-400	2019	13	the	the	DET
ftr-400	2019	14	netherlands	netherlands	PROPN
ftr-400	2019	15	and	and	CCONJ
ftr-400	2019	16	mr	mr	PROPN
ftr-400	2019	17	.	.	PROPN
ftr-400	2019	18	schumacker	schumacker	PROPN
ftr-400	2019	19	earned	earn	VERB
ftr-400	2019	20	90	90	NUM
ftr-400	2019	21	%	%	NOUN
ftr-400	2019	22	of	of	ADP
ftr-400	2019	23	his	his	PRON
ftr-400	2019	24	income	income	NOUN
ftr-400	2019	25	in	in	ADP
ftr-400	2019	26	germany	germany	PROPN
ftr-400	2019	27	,	,	PUNCT
ftr-400	2019	28	these	these	DET
ftr-400	2019	29	member	member	NOUN
ftr-400	2019	30	states	state	NOUN
ftr-400	2019	31	were	be	AUX
ftr-400	2019	32	not	not	PART
ftr-400	2019	33	justified	justify	VERB
ftr-400	2019	34	in	in	ADP
ftr-400	2019	35	treating	treat	VERB
ftr-400	2019	36	them	they	PRON
ftr-400	2019	37	differently	differently	ADV
ftr-400	2019	38	than	than	ADP
ftr-400	2019	39	residents	resident	NOUN
ftr-400	2019	40	with	with	ADP
ftr-400	2019	41	respect	respect	NOUN
ftr-400	2019	42	to	to	ADP
ftr-400	2019	43	the	the	DET
ftr-400	2019	44	tax	tax	NOUN
ftr-400	2019	45	treatment	treatment	NOUN
ftr-400	2019	46	of	of	ADP
ftr-400	2019	47	their	their	PRON
ftr-400	2019	48	personal	personal	ADJ
ftr-400	2019	49	and	and	CCONJ
ftr-400	2019	50	family	family	NOUN
ftr-400	2019	51	circumstances.519	circumstances.519	NOUN
ftr-400	2019	52	the	the	DET
ftr-400	2019	53	question	question	NOUN
ftr-400	2019	54	that	that	PRON
ftr-400	2019	55	naturally	naturally	ADV
ftr-400	2019	56	arose	arise	VERB
ftr-400	2019	57	next	next	ADV
ftr-400	2019	58	was	be	AUX
ftr-400	2019	59	what	what	PRON
ftr-400	2019	60	constitutes	constitute	VERB
ftr-400	2019	61	�	�	VERB
ftr-400	2019	62	the	the	DET
ftr-400	2019	63	major	major	ADJ
ftr-400	2019	64	part	part	NOUN
ftr-400	2019	65	�	�	PROPN
ftr-400	2019	66	of	of	ADP
ftr-400	2019	67	a	a	DET
ftr-400	2019	68	taxpayer	taxpayer	NOUN
ftr-400	2019	69	�	�	PROPN
ftr-400	2019	70	s	s	PART
ftr-400	2019	71	income.520	income.520	NUM
ftr-400	2019	72	this	this	DET
ftr-400	2019	73	question	question	NOUN
ftr-400	2019	74	was	be	AUX
ftr-400	2019	75	dealt	deal	VERB
ftr-400	2019	76	with	with	ADP
ftr-400	2019	77	in	in	ADP
ftr-400	2019	78	the	the	DET
ftr-400	2019	79	gschwind	gschwind	NOUN
ftr-400	2019	80	case.521	case.521	NOUN
ftr-400	2019	81	in	in	ADP
ftr-400	2019	82	gschwind	gschwind	NOUN
ftr-400	2019	83	,	,	PUNCT
ftr-400	2019	84	the	the	DET
ftr-400	2019	85	ecj	ecj	NOUN
ftr-400	2019	86	also	also	ADV
ftr-400	2019	87	interpreted	interpret	VERB
ftr-400	2019	88	an	an	DET
ftr-400	2019	89	article	article	NOUN
ftr-400	2019	90	48	48	NUM
ftr-400	2019	91	(	(	PUNCT
ftr-400	2019	92	now	now	ADV
ftr-400	2019	93	art	art	NOUN
ftr-400	2019	94	.	.	PUNCT
ftr-400	2020	1	39	39	NUM
ftr-400	2020	2	)	)	PUNCT
ftr-400	2020	3	question	question	NOUN
ftr-400	2020	4	raised	raise	VERB
ftr-400	2020	5	by	by	ADP
ftr-400	2020	6	a	a	DET
ftr-400	2020	7	dutch	dutch	ADJ
ftr-400	2020	8	national	national	NOUN
ftr-400	2020	9	regarding	regard	VERB
ftr-400	2020	10	taxes	taxis	NOUN
ftr-400	2020	11	assessed	assess	VERB
ftr-400	2020	12	on	on	ADP
ftr-400	2020	13	his	his	PRON
ftr-400	2020	14	income	income	NOUN
ftr-400	2020	15	from	from	ADP
ftr-400	2020	16	employment	employment	NOUN
ftr-400	2020	17	in	in	ADP
ftr-400	2020	18	germany.522	germany.522	PROPN
ftr-400	2020	19	mr	mr	PROPN
ftr-400	2020	20	.	.	PROPN
ftr-400	2020	21	gschwind	gschwind	PROPN
ftr-400	2020	22	lived	live	VERB
ftr-400	2020	23	in	in	ADP
ftr-400	2020	24	the	the	DET
ftr-400	2020	25	netherlands	netherlands	PROPN
ftr-400	2020	26	with	with	ADP
ftr-400	2020	27	his	his	PRON
ftr-400	2020	28	wife	wife	NOUN
ftr-400	2020	29	.	.	PUNCT
ftr-400	2021	1	in	in	ADP
ftr-400	2021	2	1991	1991	NUM
ftr-400	2021	3	and	and	CCONJ
ftr-400	2021	4	1992	1992	NUM
ftr-400	2021	5	,	,	PUNCT
ftr-400	2021	6	mr	mr	PROPN
ftr-400	2021	7	.	.	PROPN
ftr-400	2021	8	gschwind	gschwind	PROPN
ftr-400	2021	9	was	be	AUX
ftr-400	2021	10	employed	employ	VERB
ftr-400	2021	11	in	in	ADP
ftr-400	2021	12	germany	germany	PROPN
ftr-400	2021	13	earning	earn	VERB
ftr-400	2021	14	approximately	approximately	ADV
ftr-400	2021	15	58	58	NUM
ftr-400	2021	16	%	%	NOUN
ftr-400	2021	17	of	of	ADP
ftr-400	2021	18	the	the	DET
ftr-400	2021	19	couple	couple	NOUN
ftr-400	2021	20	�	�	PROPN
ftr-400	2021	21	s	s	PART
ftr-400	2021	22	total	total	ADJ
ftr-400	2021	23	income	income	NOUN
ftr-400	2021	24	while	while	SCONJ
ftr-400	2021	25	his	his	PRON
ftr-400	2021	26	wife	wife	NOUN
ftr-400	2021	27	was	be	AUX
ftr-400	2021	28	employed	employ	VERB
ftr-400	2021	29	in	in	ADP
ftr-400	2021	30	the	the	DET
ftr-400	2021	31	netherlands.523	netherlands.523	NOUN
ftr-400	2021	32	pursuant	pursuant	NOUN
ftr-400	2021	33	to	to	ADP
ftr-400	2021	34	the	the	DET
ftr-400	2021	35	income	income	NOUN
ftr-400	2021	36	tax	tax	NOUN
ftr-400	2021	37	treaty	treaty	NOUN
ftr-400	2021	38	between	between	ADP
ftr-400	2021	39	germany	germany	PROPN
ftr-400	2021	40	and	and	CCONJ
ftr-400	2021	41	the	the	DET
ftr-400	2021	42	netherlands	netherlands	PROPN
ftr-400	2021	43	,	,	PUNCT
ftr-400	2021	44	mr	mr	PROPN
ftr-400	2021	45	.	.	PROPN
ftr-400	2021	46	gschwind	gschwind	PROPN
ftr-400	2021	47	paid	pay	VERB
ftr-400	2021	48	income	income	NOUN
ftr-400	2021	49	tax	tax	NOUN
ftr-400	2021	50	on	on	ADP
ftr-400	2021	51	his	his	PRON
ftr-400	2021	52	earnings	earning	NOUN
ftr-400	2021	53	to	to	ADP
ftr-400	2021	54	germany	germany	PROPN
ftr-400	2021	55	and	and	CCONJ
ftr-400	2021	56	his	his	PRON
ftr-400	2021	57	wife	wife	NOUN
ftr-400	2021	58	paid	pay	VERB
ftr-400	2021	59	income	income	NOUN
ftr-400	2021	60	tax	tax	NOUN
ftr-400	2021	61	to	to	ADP
ftr-400	2021	62	the	the	DET
ftr-400	2021	63	netherlands.524	netherlands.524	PROPN
ftr-400	2021	64	2005	2005	NUM
ftr-400	2021	65	]	]	PUNCT
ftr-400	2021	66	tax	tax	NOUN
ftr-400	2021	67	discrimination	discrimination	NOUN
ftr-400	2021	68	121	121	NUM
ftr-400	2021	69	525	525	NUM
ftr-400	2021	70	.	.	PUNCT
ftr-400	2022	1	i	i	PRON
ftr-400	2022	2	d.	d.	PROPN
ftr-400	2022	3	¶	¶	PROPN
ftr-400	2022	4	4	4	NUM
ftr-400	2022	5	.	.	ADP
ftr-400	2022	6	526	526	NUM
ftr-400	2022	7	.	.	PUNCT
ftr-400	2023	1	i	i	PRON
ftr-400	2023	2	d.	d.	PROPN
ftr-400	2023	3	¶	¶	PROPN
ftr-400	2023	4	6	6	NUM
ftr-400	2023	5	.	.	PUNCT
ftr-400	2024	1	germany	germany	PROPN
ftr-400	2024	2	had	have	AUX
ftr-400	2024	3	amended	amend	VERB
ftr-400	2024	4	their	their	PRON
ftr-400	2024	5	income	income	NOUN
ftr-400	2024	6	tax	tax	NOUN
ftr-400	2024	7	law	law	NOUN
ftr-400	2024	8	in	in	ADP
ftr-400	2024	9	1995	1995	NUM
ftr-400	2024	10	in	in	ADP
ftr-400	2024	11	order	order	NOUN
ftr-400	2024	12	to	to	PART
ftr-400	2024	13	take	take	VERB
ftr-400	2024	14	into	into	ADP
ftr-400	2024	15	account	account	NOUN
ftr-400	2024	16	the	the	DET
ftr-400	2024	17	judgment	judgment	NOUN
ftr-400	2024	18	by	by	ADP
ftr-400	2024	19	the	the	DET
ftr-400	2024	20	ecj	ecj	NOUN
ftr-400	2024	21	in	in	ADP
ftr-400	2024	22	the	the	DET
ftr-400	2024	23	schumacker	schumacker	PROPN
ftr-400	2024	24	case	case	NOUN
ftr-400	2024	25	.	.	PUNCT
ftr-400	2025	1	see	see	VERB
ftr-400	2025	2	supra	supra	PROPN
ftr-400	2025	3	notes	note	NOUN
ftr-400	2025	4	48493	48493	NUM
ftr-400	2025	5	,	,	PUNCT
ftr-400	2025	6	495	495	NUM
ftr-400	2025	7	-	-	SYM
ftr-400	2025	8	502	502	NUM
ftr-400	2025	9	and	and	CCONJ
ftr-400	2025	10	accompanying	accompany	VERB
ftr-400	2025	11	text	text	NOUN
ftr-400	2025	12	.	.	PUNCT
ftr-400	2026	1	527	527	NUM
ftr-400	2026	2	.	.	PUNCT
ftr-400	2026	3	case	case	NOUN
ftr-400	2026	4	c-391/97	c-391/97	ADJ
ftr-400	2026	5	,	,	PUNCT
ftr-400	2026	6	gschwind	gschwind	NOUN
ftr-400	2026	7	v.	v.	ADP
ftr-400	2026	8	finanzamt	finanzamt	VERB
ftr-400	2026	9	aachen	aachen	PROPN
ftr-400	2026	10	-	-	PUNCT
ftr-400	2026	11	au$enstadt	au$enstadt	ADJ
ftr-400	2026	12	,	,	PUNCT
ftr-400	2026	13	1999	1999	NUM
ftr-400	2026	14	e.c.r	e.c.r	X
ftr-400	2026	15	.	.	PUNCT
ftr-400	2027	1	i-5451	i-5451	ADV
ftr-400	2027	2	,	,	PUNCT
ftr-400	2027	3	¶	¶	PROPN
ftr-400	2027	4	11	11	NUM
ftr-400	2027	5	.	.	PUNCT
ftr-400	2028	1	mr	mr	PROPN
ftr-400	2028	2	.	.	PROPN
ftr-400	2028	3	gschwind	gschwind	PROPN
ftr-400	2028	4	did	do	AUX
ftr-400	2028	5	not	not	PART
ftr-400	2028	6	request	request	VERB
ftr-400	2028	7	personal	personal	ADJ
ftr-400	2028	8	deductions	deduction	NOUN
ftr-400	2028	9	in	in	ADP
ftr-400	2028	10	germany	germany	PROPN
ftr-400	2028	11	but	but	CCONJ
ftr-400	2028	12	rather	rather	ADV
ftr-400	2028	13	only	only	ADV
ftr-400	2028	14	sought	seek	VERB
ftr-400	2028	15	the	the	DET
ftr-400	2028	16	splitting	splitting	NOUN
ftr-400	2028	17	benefit	benefit	NOUN
ftr-400	2028	18	.	.	PUNCT
ftr-400	2029	1	in	in	ADP
ftr-400	2029	2	the	the	DET
ftr-400	2029	3	tax	tax	NOUN
ftr-400	2029	4	regime	regime	NOUN
ftr-400	2029	5	of	of	ADP
ftr-400	2029	6	the	the	DET
ftr-400	2029	7	netherlands	netherlands	PROPN
ftr-400	2029	8	that	that	PRON
ftr-400	2029	9	seeks	seek	VERB
ftr-400	2029	10	to	to	PART
ftr-400	2029	11	avoid	avoid	VERB
ftr-400	2029	12	double	double	ADJ
ftr-400	2029	13	taxation	taxation	NOUN
ftr-400	2029	14	,	,	PUNCT
ftr-400	2029	15	mr	mr	PROPN
ftr-400	2029	16	.	.	PROPN
ftr-400	2029	17	gschwind	gschwind	PROPN
ftr-400	2029	18	lost	lose	VERB
ftr-400	2029	19	his	his	PRON
ftr-400	2029	20	basic	basic	ADJ
ftr-400	2029	21	allowance	allowance	NOUN
ftr-400	2029	22	and	and	CCONJ
ftr-400	2029	23	all	all	DET
ftr-400	2029	24	other	other	ADJ
ftr-400	2029	25	personal	personal	ADJ
ftr-400	2029	26	deductions	deduction	NOUN
ftr-400	2029	27	available	available	ADJ
ftr-400	2029	28	to	to	ADP
ftr-400	2029	29	residents	resident	NOUN
ftr-400	2029	30	.	.	PUNCT
ftr-400	2030	1	peter	peter	PROPN
ftr-400	2030	2	j.	j.	PROPN
ftr-400	2030	3	wattel	wattel	PROPN
ftr-400	2030	4	,	,	PUNCT
ftr-400	2030	5	progressive	progressive	ADJ
ftr-400	2030	6	taxation	taxation	NOUN
ftr-400	2030	7	of	of	ADP
ftr-400	2030	8	nonresidents	nonresident	NOUN
ftr-400	2030	9	and	and	CCONJ
ftr-400	2030	10	intra	intra	ADJ
ftr-400	2030	11	-	-	ADJ
ftr-400	2030	12	ec	ec	ADJ
ftr-400	2030	13	allocation	allocation	NOUN
ftr-400	2030	14	of	of	ADP
ftr-400	2030	15	personal	personal	ADJ
ftr-400	2030	16	tax	tax	NOUN
ftr-400	2030	17	allowances	allowance	NOUN
ftr-400	2030	18	:	:	PUNCT
ftr-400	2030	19	why	why	SCONJ
ftr-400	2030	20	schumacker	schumacker	NOUN
ftr-400	2030	21	,	,	PUNCT
ftr-400	2030	22	asscher	asscher	NOUN
ftr-400	2030	23	,	,	PUNCT
ftr-400	2030	24	gilly	gilly	ADV
ftr-400	2030	25	,	,	PUNCT
ftr-400	2030	26	and	and	CCONJ
ftr-400	2030	27	gschwind	gschwind	NOUN
ftr-400	2030	28	do	do	AUX
ftr-400	2030	29	not	not	PART
ftr-400	2030	30	suffice	suffice	VERB
ftr-400	2030	31	,	,	PUNCT
ftr-400	2030	32	40	40	NUM
ftr-400	2030	33	eur	eur	NOUN
ftr-400	2030	34	.	.	PUNCT
ftr-400	2031	1	tax	tax	NOUN
ftr-400	2031	2	�	�	PROPN
ftr-400	2031	3	n	n	NUM
ftr-400	2031	4	210	210	NUM
ftr-400	2031	5	,	,	PUNCT
ftr-400	2031	6	218	218	NUM
ftr-400	2031	7	(	(	PUNCT
ftr-400	2031	8	2000	2000	NUM
ftr-400	2031	9	)	)	PUNCT
ftr-400	2031	10	.	.	PUNCT
ftr-400	2032	1	528	528	NUM
ftr-400	2032	2	.	.	PUNCT
ftr-400	2032	3	case	case	NOUN
ftr-400	2032	4	c-391/97	c-391/97	ADJ
ftr-400	2032	5	,	,	PUNCT
ftr-400	2032	6	gschwind	gschwind	NOUN
ftr-400	2032	7	v.	v.	ADP
ftr-400	2032	8	finanzamt	finanzamt	VERB
ftr-400	2032	9	aachen	aachen	PROPN
ftr-400	2032	10	-	-	PUNCT
ftr-400	2032	11	au$enstadt	au$enstadt	ADJ
ftr-400	2032	12	,	,	PUNCT
ftr-400	2032	13	1999	1999	NUM
ftr-400	2032	14	e.c.r	e.c.r	X
ftr-400	2032	15	.	.	PUNCT
ftr-400	2033	1	i-5451	i-5451	ADV
ftr-400	2033	2	,	,	PUNCT
ftr-400	2033	3	¶¶	¶¶	PROPN
ftr-400	2033	4	12	12	NUM
ftr-400	2033	5	,	,	PUNCT
ftr-400	2033	6	13	13	NUM
ftr-400	2033	7	.	.	PUNCT
ftr-400	2034	1	the	the	DET
ftr-400	2034	2	question	question	NOUN
ftr-400	2034	3	referred	refer	VERB
ftr-400	2034	4	to	to	ADP
ftr-400	2034	5	the	the	DET
ftr-400	2034	6	court	court	NOUN
ftr-400	2034	7	was	be	AUX
ftr-400	2034	8	:	:	PUNCT
ftr-400	2034	9	is	be	AUX
ftr-400	2034	10	it	it	PRON
ftr-400	2034	11	contrary	contrary	ADJ
ftr-400	2034	12	to	to	ADP
ftr-400	2034	13	article	article	NOUN
ftr-400	2034	14	48	48	NUM
ftr-400	2034	15	of	of	ADP
ftr-400	2034	16	the	the	DET
ftr-400	2034	17	ec	ec	PROPN
ftr-400	2034	18	treaty	treaty	NOUN
ftr-400	2034	19	for	for	ADP
ftr-400	2034	20	paragraph	paragraph	NOUN
ftr-400	2034	21	1(3	1(3	NUM
ftr-400	2034	22	)	)	PUNCT
ftr-400	2034	23	,	,	PUNCT
ftr-400	2034	24	second	second	ADJ
ftr-400	2034	25	sentence	sentence	NOUN
ftr-400	2034	26	,	,	PUNCT
ftr-400	2034	27	in	in	ADP
ftr-400	2034	28	conjunction	conjunction	NOUN
ftr-400	2034	29	with	with	ADP
ftr-400	2034	30	paragraph	paragraph	NOUN
ftr-400	2034	31	1a1.2	1a1.2	NUM
ftr-400	2034	32	of	of	ADP
ftr-400	2034	33	the	the	DET
ftr-400	2034	34	einkomensteuergesetz	einkomensteuergesetz	ADJ
ftr-400	2034	35	(	(	PUNCT
ftr-400	2034	36	german	german	ADJ
ftr-400	2034	37	law	law	NOUN
ftr-400	2034	38	on	on	ADP
ftr-400	2034	39	income	income	NOUN
ftr-400	2034	40	tax	tax	NOUN
ftr-400	2034	41	)	)	PUNCT
ftr-400	2034	42	to	to	PART
ftr-400	2034	43	provide	provide	VERB
ftr-400	2034	44	that	that	SCONJ
ftr-400	2034	45	a	a	DET
ftr-400	2034	46	netherlands	netherlands	PROPN
ftr-400	2034	47	national	national	ADJ
ftr-400	2034	48	deriving	derive	VERB
ftr-400	2034	49	taxable	taxable	ADJ
ftr-400	2034	50	income	income	NOUN
ftr-400	2034	51	from	from	ADP
ftr-400	2034	52	employment	employment	NOUN
ftr-400	2034	53	in	in	ADP
ftr-400	2034	54	germany	germany	PROPN
ftr-400	2034	55	without	without	ADP
ftr-400	2034	56	having	have	VERB
ftr-400	2034	57	a	a	DET
ftr-400	2034	58	permanent	permanent	ADJ
ftr-400	2034	59	residence	residence	NOUN
ftr-400	2034	60	or	or	CCONJ
ftr-400	2034	61	usual	usual	ADJ
ftr-400	2034	62	abode	abode	NOUN
ftr-400	2034	63	there	there	ADV
ftr-400	2034	64	and	and	CCONJ
ftr-400	2034	65	his	his	PRON
ftr-400	2034	66	spouse	spouse	NOUN
ftr-400	2034	67	,	,	PUNCT
ftr-400	2034	68	who	who	PRON
ftr-400	2034	69	is	be	AUX
ftr-400	2034	70	not	not	PART
ftr-400	2034	71	permanently	permanently	ADV
ftr-400	2034	72	separated	separate	VERB
ftr-400	2034	73	from	from	ADP
ftr-400	2034	74	him	he	PRON
ftr-400	2034	75	and	and	CCONJ
ftr-400	2034	76	likewise	likewise	ADV
ftr-400	2034	77	has	have	VERB
ftr-400	2034	78	no	no	DET
ftr-400	2034	79	permanent	permanent	ADJ
ftr-400	2034	80	residence	residence	NOUN
ftr-400	2034	81	or	or	CCONJ
ftr-400	2034	82	usual	usual	ADJ
ftr-400	2034	83	abode	abode	NOUN
ftr-400	2034	84	in	in	ADP
ftr-400	2034	85	germany	germany	PROPN
ftr-400	2034	86	and	and	CCONJ
ftr-400	2034	87	earns	earn	VERB
ftr-400	2034	88	income	income	NOUN
ftr-400	2034	89	abroad	abroad	ADV
ftr-400	2034	90	,	,	PUNCT
ftr-400	2034	91	are	be	AUX
ftr-400	2034	92	not	not	PART
ftr-400	2034	93	to	to	PART
ftr-400	2034	94	be	be	AUX
ftr-400	2034	95	treated	treat	VERB
ftr-400	2034	96	as	as	ADP
ftr-400	2034	97	persons	person	NOUN
ftr-400	2034	98	subject	subject	ADJ
ftr-400	2034	99	to	to	ADP
ftr-400	2034	100	unlimited	unlimited	ADJ
ftr-400	2034	101	taxation	taxation	NOUN
ftr-400	2034	102	for	for	ADP
ftr-400	2034	103	the	the	DET
ftr-400	2034	104	purposes	purpose	NOUN
ftr-400	2034	105	of	of	ADP
ftr-400	2034	106	applying	apply	VERB
ftr-400	2034	107	paragraph	paragraph	NOUN
ftr-400	2034	108	26(1	26(1	NUM
ftr-400	2034	109	)	)	PUNCT
ftr-400	2034	110	,	,	PUNCT
ftr-400	2034	111	first	first	ADJ
ftr-400	2034	112	sentence	sentence	NOUN
ftr-400	2034	113	of	of	ADP
ftr-400	2034	114	the	the	DET
ftr-400	2034	115	einkommensteuergesetz	einkommensteuergesetz	NOUN
ftr-400	2034	116	(	(	PUNCT
ftr-400	2034	117	joint	joint	ADJ
ftr-400	2034	118	assessment	assessment	NOUN
ftr-400	2034	119	)	)	PUNCT
ftr-400	2034	120	on	on	ADP
ftr-400	2034	121	the	the	DET
ftr-400	2034	122	ground	ground	NOUN
ftr-400	2034	123	that	that	SCONJ
ftr-400	2034	124	the	the	DET
ftr-400	2034	125	combined	combined	ADJ
ftr-400	2034	126	income	income	NOUN
ftr-400	2034	127	of	of	ADP
ftr-400	2034	128	the	the	DET
ftr-400	2034	129	spouses	spouse	NOUN
ftr-400	2034	130	for	for	ADP
ftr-400	2034	131	the	the	DET
ftr-400	2034	132	calendar	calendar	NOUN
ftr-400	2034	133	year	year	NOUN
ftr-400	2034	134	in	in	ADP
ftr-400	2034	135	question	question	NOUN
ftr-400	2034	136	does	do	AUX
ftr-400	2034	137	not	not	PART
ftr-400	2034	138	fall	fall	VERB
ftr-400	2034	139	as	as	ADP
ftr-400	2034	140	to	to	ADP
ftr-400	2034	141	at	at	ADV
ftr-400	2034	142	least	least	ADV
ftr-400	2034	143	90	90	NUM
ftr-400	2034	144	%	%	NOUN
ftr-400	2034	145	within	within	ADP
ftr-400	2034	146	the	the	DET
ftr-400	2034	147	einkommensteuergesetz	einkommensteuergesetz	NOUN
ftr-400	2034	148	,	,	PUNCT
ftr-400	2034	149	or	or	CCONJ
ftr-400	2034	150	that	that	SCONJ
ftr-400	2034	151	the	the	DET
ftr-400	2034	152	income	income	NOUN
ftr-400	2034	153	not	not	PART
ftr-400	2034	154	subject	subject	ADJ
ftr-400	2034	155	to	to	ADP
ftr-400	2034	156	the	the	DET
ftr-400	2034	157	einkommensteuergesetz	einkommensteuergesetz	PROPN
ftr-400	2034	158	amounts	amount	VERB
ftr-400	2034	159	to	to	ADP
ftr-400	2034	160	more	more	ADJ
ftr-400	2034	161	than	than	ADP
ftr-400	2034	162	dem	dem	PROPN
ftr-400	2034	163	24	24	NUM
ftr-400	2034	164	000	000	NUM
ftr-400	2034	165	?	?	PUNCT
ftr-400	2035	1	i	i	PRON
ftr-400	2035	2	d.	d.	PROPN
ftr-400	2035	3	¶	¶	PROPN
ftr-400	2035	4	13	13	NUM
ftr-400	2035	5	.	.	PUNCT
ftr-400	2036	1	under	under	ADP
ftr-400	2036	2	the	the	DET
ftr-400	2036	3	german	german	ADJ
ftr-400	2036	4	income	income	NOUN
ftr-400	2036	5	tax	tax	NOUN
ftr-400	2036	6	code	code	PROPN
ftr-400	2036	7	,	,	PUNCT
ftr-400	2036	8	a	a	DET
ftr-400	2036	9	married	married	ADJ
ftr-400	2036	10	couple	couple	NOUN
ftr-400	2036	11	is	be	AUX
ftr-400	2036	12	able	able	ADJ
ftr-400	2036	13	to	to	PART
ftr-400	2036	14	apply	apply	VERB
ftr-400	2036	15	for	for	ADP
ftr-400	2036	16	a	a	DET
ftr-400	2036	17	joint	joint	ADJ
ftr-400	2036	18	assessment	assessment	NOUN
ftr-400	2036	19	and	and	CCONJ
ftr-400	2036	20	use	use	VERB
ftr-400	2036	21	a	a	DET
ftr-400	2036	22	splitting	splitting	NOUN
ftr-400	2036	23	procedure	procedure	NOUN
ftr-400	2036	24	that	that	PRON
ftr-400	2036	25	results	result	VERB
ftr-400	2036	26	in	in	ADP
ftr-400	2036	27	a	a	DET
ftr-400	2036	28	lower	low	ADJ
ftr-400	2036	29	tax	tax	NOUN
ftr-400	2036	30	liability.525	liability.525	NOUN
ftr-400	2036	31	however	however	ADV
ftr-400	2036	32	,	,	PUNCT
ftr-400	2036	33	for	for	ADP
ftr-400	2036	34	the	the	DET
ftr-400	2036	35	splitting	splitting	NOUN
ftr-400	2036	36	procedure	procedure	NOUN
ftr-400	2036	37	to	to	PART
ftr-400	2036	38	apply	apply	VERB
ftr-400	2036	39	to	to	ADP
ftr-400	2036	40	nonresident	nonresident	ADJ
ftr-400	2036	41	couples	couple	NOUN
ftr-400	2036	42	,	,	PUNCT
ftr-400	2036	43	90	90	NUM
ftr-400	2036	44	%	%	NOUN
ftr-400	2036	45	of	of	ADP
ftr-400	2036	46	the	the	DET
ftr-400	2036	47	couple	couple	NOUN
ftr-400	2036	48	�	�	PROPN
ftr-400	2036	49	s	s	PART
ftr-400	2036	50	total	total	ADJ
ftr-400	2036	51	income	income	NOUN
ftr-400	2036	52	must	must	AUX
ftr-400	2036	53	be	be	AUX
ftr-400	2036	54	taxable	taxable	ADJ
ftr-400	2036	55	in	in	ADP
ftr-400	2036	56	germany.526	germany.526	NOUN
ftr-400	2036	57	thus	thus	ADV
ftr-400	2036	58	,	,	PUNCT
ftr-400	2036	59	for	for	ADP
ftr-400	2036	60	the	the	DET
ftr-400	2036	61	1991	1991	NUM
ftr-400	2036	62	and	and	CCONJ
ftr-400	2036	63	1992	1992	NUM
ftr-400	2036	64	tax	tax	NOUN
ftr-400	2036	65	years	year	NOUN
ftr-400	2036	66	,	,	PUNCT
ftr-400	2036	67	mr	mr	PROPN
ftr-400	2036	68	.	.	PROPN
ftr-400	2036	69	gschwind	gschwind	PROPN
ftr-400	2036	70	was	be	AUX
ftr-400	2036	71	treated	treat	VERB
ftr-400	2036	72	as	as	SCONJ
ftr-400	2036	73	if	if	SCONJ
ftr-400	2036	74	he	he	PRON
ftr-400	2036	75	was	be	AUX
ftr-400	2036	76	single	single	ADJ
ftr-400	2036	77	and	and	CCONJ
ftr-400	2036	78	forced	force	VERB
ftr-400	2036	79	to	to	PART
ftr-400	2036	80	pay	pay	VERB
ftr-400	2036	81	an	an	DET
ftr-400	2036	82	additional	additional	ADJ
ftr-400	2036	83	tax	tax	NOUN
ftr-400	2036	84	liability.527	liability.527	PROPN
ftr-400	2036	85	after	after	SCONJ
ftr-400	2036	86	mr	mr	PROPN
ftr-400	2036	87	.	.	PROPN
ftr-400	2036	88	gschwind	gschwind	PROPN
ftr-400	2036	89	�	�	PROPN
ftr-400	2036	90	s	s	PART
ftr-400	2036	91	objection	objection	NOUN
ftr-400	2036	92	to	to	ADP
ftr-400	2036	93	his	his	PRON
ftr-400	2036	94	treatment	treatment	NOUN
ftr-400	2036	95	as	as	SCONJ
ftr-400	2036	96	an	an	DET
ftr-400	2036	97	unmarried	unmarried	ADJ
ftr-400	2036	98	person	person	NOUN
ftr-400	2036	99	was	be	AUX
ftr-400	2036	100	dismissed	dismiss	VERB
ftr-400	2036	101	,	,	PUNCT
ftr-400	2036	102	he	he	PRON
ftr-400	2036	103	appealed	appeal	VERB
ftr-400	2036	104	to	to	ADP
ftr-400	2036	105	the	the	DET
ftr-400	2036	106	tax	tax	NOUN
ftr-400	2036	107	court	court	NOUN
ftr-400	2036	108	of	of	ADP
ftr-400	2036	109	cologne	cologne	NOUN
ftr-400	2036	110	,	,	PUNCT
ftr-400	2036	111	which	which	PRON
ftr-400	2036	112	referred	refer	VERB
ftr-400	2036	113	the	the	DET
ftr-400	2036	114	question	question	NOUN
ftr-400	2036	115	to	to	ADP
ftr-400	2036	116	the	the	DET
ftr-400	2036	117	ecj	ecj	NOUN
ftr-400	2036	118	for	for	ADP
ftr-400	2036	119	a	a	DET
ftr-400	2036	120	preliminary	preliminary	ADJ
ftr-400	2036	121	ruling.528	ruling.528	NOUN
ftr-400	2036	122	essentially	essentially	ADV
ftr-400	2036	123	,	,	PUNCT
ftr-400	2036	124	the	the	DET
ftr-400	2036	125	issue	issue	NOUN
ftr-400	2036	126	was	be	AUX
ftr-400	2036	127	whether	whether	SCONJ
ftr-400	2036	128	article	article	NOUN
ftr-400	2036	129	48	48	NUM
ftr-400	2036	130	(	(	PUNCT
ftr-400	2036	131	2	2	NUM
ftr-400	2036	132	)	)	PUNCT
ftr-400	2036	133	of	of	ADP
ftr-400	2036	134	the	the	DET
ftr-400	2036	135	treaty	treaty	NOUN
ftr-400	2036	136	precludes	preclude	VERB
ftr-400	2036	137	the	the	DET
ftr-400	2036	138	application	application	NOUN
ftr-400	2036	139	of	of	ADP
ftr-400	2036	140	a	a	DET
ftr-400	2036	141	member	member	NOUN
ftr-400	2036	142	state	state	NOUN
ftr-400	2036	143	�	�	PROPN
ftr-400	2036	144	s	s	PART
ftr-400	2036	145	legislation	legislation	NOUN
ftr-400	2036	146	which	which	PRON
ftr-400	2036	147	grants	grant	VERB
ftr-400	2036	148	resident	resident	NOUN
ftr-400	2036	149	married	married	ADJ
ftr-400	2036	150	couples	couple	NOUN
ftr-400	2036	151	favourable	favourable	ADJ
ftr-400	2036	152	tax	tax	NOUN
ftr-400	2036	153	treatment	treatment	NOUN
ftr-400	2036	154	.	.	PUNCT
ftr-400	2036	155	.	.	PUNCT
ftr-400	2036	156	.	.	PUNCT
ftr-400	2037	1	,	,	PUNCT
ftr-400	2037	2	yet	yet	ADV
ftr-400	2037	3	makes	make	VERB
ftr-400	2037	4	the	the	DET
ftr-400	2037	5	same	same	ADJ
ftr-400	2037	6	treatment	treatment	NOUN
ftr-400	2037	7	of	of	ADP
ftr-400	2037	8	non	non	ADJ
ftr-400	2037	9	-	-	ADJ
ftr-400	2037	10	resident	resident	ADJ
ftr-400	2037	11	married	married	ADJ
ftr-400	2037	12	couples	couple	NOUN
ftr-400	2037	13	subject	subject	ADJ
ftr-400	2037	14	to	to	ADP
ftr-400	2037	15	the	the	DET
ftr-400	2037	16	condition	condition	NOUN
ftr-400	2037	17	that	that	SCONJ
ftr-400	2037	18	at	at	ADV
ftr-400	2037	19	least	least	ADV
ftr-400	2037	20	90	90	NUM
ftr-400	2037	21	%	%	NOUN
ftr-400	2037	22	of	of	ADP
ftr-400	2037	23	their	their	PRON
ftr-400	2037	24	total	total	ADJ
ftr-400	2037	25	income	income	NOUN
ftr-400	2037	26	must	must	AUX
ftr-400	2037	27	be	be	AUX
ftr-400	2037	28	subject	subject	ADJ
ftr-400	2037	29	to	to	ADP
ftr-400	2037	30	tax	tax	NOUN
ftr-400	2037	31	in	in	ADP
ftr-400	2037	32	that	that	DET
ftr-400	2037	33	member	member	NOUN
ftr-400	2037	34	state	state	NOUN
ftr-400	2037	35	or	or	CCONJ
ftr-400	2037	36	,	,	PUNCT
ftr-400	2037	37	.	.	PUNCT
ftr-400	2037	38	.	.	PUNCT
ftr-400	2038	1	.	.	PUNCT
ftr-400	2039	1	,	,	PUNCT
ftr-400	2039	2	122	122	NUM
ftr-400	2039	3	florida	florida	PROPN
ftr-400	2039	4	tax	tax	NOUN
ftr-400	2039	5	review	review	NOUN
ftr-400	2040	1	[	[	X
ftr-400	2040	2	vol.7:2	vol.7:2	NOUN
ftr-400	2040	3	529	529	NUM
ftr-400	2040	4	.	.	PUNCT
ftr-400	2041	1	i	i	PRON
ftr-400	2041	2	d.	d.	PROPN
ftr-400	2041	3	¶	¶	PROPN
ftr-400	2041	4	14	14	NUM
ftr-400	2041	5	.	.	PUNCT
ftr-400	2041	6	530	530	NUM
ftr-400	2041	7	.	.	PUNCT
ftr-400	2042	1	i	i	PRON
ftr-400	2042	2	d.	d.	PROPN
ftr-400	2042	3	¶	¶	PROPN
ftr-400	2042	4	32	32	NUM
ftr-400	2042	5	.	.	PUNCT
ftr-400	2043	1	531	531	NUM
ftr-400	2043	2	.	.	PUNCT
ftr-400	2044	1	i	i	PRON
ftr-400	2044	2	d.	d.	PROPN
ftr-400	2044	3	¶	¶	PROPN
ftr-400	2044	4	27	27	NUM
ftr-400	2044	5	.	.	PUNCT
ftr-400	2045	1	532	532	NUM
ftr-400	2045	2	.	.	PUNCT
ftr-400	2046	1	i	i	PRON
ftr-400	2046	2	d.	d.	PROPN
ftr-400	2046	3	¶	¶	PROPN
ftr-400	2046	4	29	29	NUM
ftr-400	2046	5	.	.	PUNCT
ftr-400	2047	1	533	533	NUM
ftr-400	2047	2	.	.	PUNCT
ftr-400	2047	3	case	case	NOUN
ftr-400	2047	4	c-403/03	c-403/03	PROPN
ftr-400	2047	5	,	,	PUNCT
ftr-400	2047	6	schempp	schempp	PROPN
ftr-400	2047	7	v.	v.	PROPN
ftr-400	2047	8	finanzamt	finanzamt	VERB
ftr-400	2047	9	munchen	munchen	PROPN
ftr-400	2047	10	v	v	PROPN
ftr-400	2047	11	,	,	PUNCT
ftr-400	2047	12	http://europa	http://europa	PRON
ftr-400	2047	13	.	.	PUNCT
ftr-400	2048	1	eu.int/index_en.htm	eu.int/index_en.htm	X
ftr-400	2048	2	(	(	PUNCT
ftr-400	2048	3	select	select	ADJ
ftr-400	2048	4	documents	document	NOUN
ftr-400	2048	5	tab	tab	NOUN
ftr-400	2048	6	;	;	PUNCT
ftr-400	2048	7	follow	follow	NOUN
ftr-400	2048	8	case	case	NOUN
ftr-400	2048	9	law	law	NOUN
ftr-400	2048	10	hyperlink	hyperlink	NOUN
ftr-400	2048	11	;	;	PUNCT
ftr-400	2048	12	then	then	ADV
ftr-400	2048	13	follow	follow	VERB
ftr-400	2048	14	case	case	NOUN
ftr-400	2048	15	law	law	NOUN
ftr-400	2048	16	since	since	SCONJ
ftr-400	2048	17	1997	1997	NUM
ftr-400	2048	18	(	(	PUNCT
ftr-400	2048	19	curia	curia	PROPN
ftr-400	2048	20	)	)	PUNCT
ftr-400	2048	21	hyperlink	hyperlink	NOUN
ftr-400	2048	22	)	)	PUNCT
ftr-400	2048	23	.	.	PUNCT
ftr-400	2049	1	534	534	NUM
ftr-400	2049	2	.	.	PUNCT
ftr-400	2050	1	i	i	PRON
ftr-400	2050	2	d.	d.	PROPN
ftr-400	2050	3	¶	¶	PROPN
ftr-400	2050	4	11	11	NUM
ftr-400	2050	5	.	.	PUNCT
ftr-400	2051	1	535	535	NUM
ftr-400	2051	2	.	.	PUNCT
ftr-400	2052	1	i	i	PRON
ftr-400	2052	2	d.	d.	PROPN
ftr-400	2052	3	¶	¶	PROPN
ftr-400	2052	4	4	4	NUM
ftr-400	2052	5	.	.	PUNCT
ftr-400	2052	6	536	536	NUM
ftr-400	2052	7	.	.	PUNCT
ftr-400	2053	1	i	i	PRON
ftr-400	2053	2	d.	d.	PROPN
ftr-400	2053	3	¶	¶	PROPN
ftr-400	2053	4	8	8	NUM
ftr-400	2053	5	.	.	PUNCT
ftr-400	2053	6	537	537	NUM
ftr-400	2053	7	.	.	PUNCT
ftr-400	2054	1	i	i	PRON
ftr-400	2054	2	d.	d.	PROPN
ftr-400	2054	3	¶	¶	PROPN
ftr-400	2054	4	9	9	NUM
ftr-400	2054	5	.	.	PUNCT
ftr-400	2055	1	that	that	SCONJ
ftr-400	2055	2	their	their	PRON
ftr-400	2055	3	income	income	NOUN
ftr-400	2055	4	from	from	ADP
ftr-400	2055	5	foreign	foreign	ADJ
ftr-400	2055	6	sources	source	NOUN
ftr-400	2055	7	not	not	PART
ftr-400	2055	8	subject	subject	ADJ
ftr-400	2055	9	to	to	ADP
ftr-400	2055	10	tax	tax	NOUN
ftr-400	2055	11	in	in	ADP
ftr-400	2055	12	that	that	DET
ftr-400	2055	13	state	state	NOUN
ftr-400	2055	14	must	must	AUX
ftr-400	2055	15	not	not	PART
ftr-400	2055	16	be	be	AUX
ftr-400	2055	17	above	above	ADP
ftr-400	2055	18	a	a	DET
ftr-400	2055	19	certain	certain	ADJ
ftr-400	2055	20	ceiling.529	ceiling.529	ADP
ftr-400	2055	21	the	the	DET
ftr-400	2055	22	ecj	ecj	NOUN
ftr-400	2055	23	concluded	conclude	VERB
ftr-400	2055	24	that	that	SCONJ
ftr-400	2055	25	the	the	DET
ftr-400	2055	26	treatment	treatment	NOUN
ftr-400	2055	27	of	of	ADP
ftr-400	2055	28	the	the	DET
ftr-400	2055	29	gschwind	gschwind	NOUN
ftr-400	2055	30	family	family	NOUN
ftr-400	2055	31	by	by	ADP
ftr-400	2055	32	the	the	DET
ftr-400	2055	33	german	german	ADJ
ftr-400	2055	34	tax	tax	NOUN
ftr-400	2055	35	authority	authority	NOUN
ftr-400	2055	36	was	be	AUX
ftr-400	2055	37	not	not	PART
ftr-400	2055	38	discriminatory	discriminatory	ADJ
ftr-400	2055	39	in	in	ADP
ftr-400	2055	40	violation	violation	NOUN
ftr-400	2055	41	of	of	ADP
ftr-400	2055	42	article	article	NOUN
ftr-400	2055	43	48	48	NUM
ftr-400	2055	44	(	(	PUNCT
ftr-400	2055	45	2	2	NUM
ftr-400	2055	46	)	)	PUNCT
ftr-400	2055	47	(	(	PUNCT
ftr-400	2055	48	now	now	ADV
ftr-400	2055	49	art	art	NOUN
ftr-400	2055	50	.	.	PUNCT
ftr-400	2056	1	39	39	NUM
ftr-400	2056	2	(	(	PUNCT
ftr-400	2056	3	2).530	2).530	NUM
ftr-400	2056	4	in	in	ADP
ftr-400	2056	5	order	order	NOUN
ftr-400	2056	6	for	for	ADP
ftr-400	2056	7	the	the	DET
ftr-400	2056	8	nonresident	nonresident	ADJ
ftr-400	2056	9	couple	couple	NOUN
ftr-400	2056	10	to	to	PART
ftr-400	2056	11	be	be	AUX
ftr-400	2056	12	protected	protect	VERB
ftr-400	2056	13	under	under	ADP
ftr-400	2056	14	the	the	DET
ftr-400	2056	15	schumacker	schumacker	PROPN
ftr-400	2056	16	doctrine	doctrine	NOUN
ftr-400	2056	17	,	,	PUNCT
ftr-400	2056	18	three	three	NUM
ftr-400	2056	19	elements	element	NOUN
ftr-400	2056	20	must	must	AUX
ftr-400	2056	21	be	be	AUX
ftr-400	2056	22	met	meet	VERB
ftr-400	2056	23	:	:	PUNCT
ftr-400	2056	24	(	(	PUNCT
ftr-400	2056	25	1	1	X
ftr-400	2056	26	)	)	PUNCT
ftr-400	2056	27	the	the	DET
ftr-400	2056	28	couple	couple	NOUN
ftr-400	2056	29	earns	earn	VERB
ftr-400	2056	30	no	no	DET
ftr-400	2056	31	significant	significant	ADJ
ftr-400	2056	32	income	income	NOUN
ftr-400	2056	33	in	in	ADP
ftr-400	2056	34	their	their	PRON
ftr-400	2056	35	state	state	NOUN
ftr-400	2056	36	of	of	ADP
ftr-400	2056	37	residence	residence	NOUN
ftr-400	2056	38	,	,	PUNCT
ftr-400	2056	39	(	(	PUNCT
ftr-400	2056	40	2	2	X
ftr-400	2056	41	)	)	PUNCT
ftr-400	2056	42	the	the	DET
ftr-400	2056	43	tax	tax	NOUN
ftr-400	2056	44	the	the	DET
ftr-400	2056	45	couple	couple	NOUN
ftr-400	2056	46	is	be	AUX
ftr-400	2056	47	required	require	VERB
ftr-400	2056	48	to	to	PART
ftr-400	2056	49	pay	pay	VERB
ftr-400	2056	50	in	in	ADP
ftr-400	2056	51	the	the	DET
ftr-400	2056	52	foreign	foreign	ADJ
ftr-400	2056	53	state	state	NOUN
ftr-400	2056	54	is	be	AUX
ftr-400	2056	55	higher	high	ADJ
ftr-400	2056	56	than	than	SCONJ
ftr-400	2056	57	a	a	DET
ftr-400	2056	58	resident	resident	ADJ
ftr-400	2056	59	couple	couple	NOUN
ftr-400	2056	60	would	would	AUX
ftr-400	2056	61	pay	pay	VERB
ftr-400	2056	62	,	,	PUNCT
ftr-400	2056	63	and	and	CCONJ
ftr-400	2056	64	(	(	PUNCT
ftr-400	2056	65	3	3	X
ftr-400	2056	66	)	)	PUNCT
ftr-400	2056	67	the	the	DET
ftr-400	2056	68	couple	couple	NOUN
ftr-400	2056	69	is	be	AUX
ftr-400	2056	70	similarly	similarly	ADV
ftr-400	2056	71	situated	situate	VERB
ftr-400	2056	72	to	to	ADP
ftr-400	2056	73	the	the	DET
ftr-400	2056	74	resident	resident	ADJ
ftr-400	2056	75	couple	couple	NOUN
ftr-400	2056	76	in	in	ADP
ftr-400	2056	77	that	that	PRON
ftr-400	2056	78	they	they	PRON
ftr-400	2056	79	derive	derive	VERB
ftr-400	2056	80	the	the	DET
ftr-400	2056	81	major	major	ADJ
ftr-400	2056	82	part	part	NOUN
ftr-400	2056	83	of	of	ADP
ftr-400	2056	84	their	their	PRON
ftr-400	2056	85	taxable	taxable	ADJ
ftr-400	2056	86	income	income	NOUN
ftr-400	2056	87	from	from	ADP
ftr-400	2056	88	activity	activity	NOUN
ftr-400	2056	89	in	in	ADP
ftr-400	2056	90	the	the	DET
ftr-400	2056	91	state	state	NOUN
ftr-400	2056	92	of	of	ADP
ftr-400	2056	93	employment.531	employment.531	PROPN
ftr-400	2056	94	in	in	ADP
ftr-400	2056	95	these	these	DET
ftr-400	2056	96	circumstances	circumstance	NOUN
ftr-400	2056	97	,	,	PUNCT
ftr-400	2056	98	the	the	DET
ftr-400	2056	99	state	state	NOUN
ftr-400	2056	100	of	of	ADP
ftr-400	2056	101	residence	residence	NOUN
ftr-400	2056	102	is	be	AUX
ftr-400	2056	103	not	not	PART
ftr-400	2056	104	in	in	ADP
ftr-400	2056	105	a	a	DET
ftr-400	2056	106	position	position	NOUN
ftr-400	2056	107	to	to	PART
ftr-400	2056	108	grant	grant	VERB
ftr-400	2056	109	tax	tax	NOUN
ftr-400	2056	110	benefits	benefit	NOUN
ftr-400	2056	111	resulting	result	VERB
ftr-400	2056	112	from	from	ADP
ftr-400	2056	113	the	the	DET
ftr-400	2056	114	taking	taking	NOUN
ftr-400	2056	115	into	into	ADP
ftr-400	2056	116	account	account	NOUN
ftr-400	2056	117	personal	personal	ADJ
ftr-400	2056	118	and	and	CCONJ
ftr-400	2056	119	family	family	NOUN
ftr-400	2056	120	circumstances	circumstance	NOUN
ftr-400	2056	121	.	.	PUNCT
ftr-400	2057	1	thus	thus	ADV
ftr-400	2057	2	,	,	PUNCT
ftr-400	2057	3	the	the	DET
ftr-400	2057	4	state	state	NOUN
ftr-400	2057	5	of	of	ADP
ftr-400	2057	6	employment	employment	NOUN
ftr-400	2057	7	must	must	AUX
ftr-400	2057	8	do	do	VERB
ftr-400	2057	9	so	so	ADV
ftr-400	2057	10	.	.	PUNCT
ftr-400	2058	1	in	in	ADP
ftr-400	2058	2	the	the	DET
ftr-400	2058	3	gschwinds	gschwind	NOUN
ftr-400	2058	4	�	�	PROPN
ftr-400	2058	5	case	case	NOUN
ftr-400	2058	6	,	,	PUNCT
ftr-400	2058	7	the	the	DET
ftr-400	2058	8	court	court	NOUN
ftr-400	2058	9	assumed	assume	VERB
ftr-400	2058	10	that	that	SCONJ
ftr-400	2058	11	the	the	DET
ftr-400	2058	12	netherlands	netherlands	PROPN
ftr-400	2058	13	would	would	AUX
ftr-400	2058	14	take	take	VERB
ftr-400	2058	15	into	into	ADP
ftr-400	2058	16	account	account	NOUN
ftr-400	2058	17	the	the	DET
ftr-400	2058	18	personal	personal	ADJ
ftr-400	2058	19	and	and	CCONJ
ftr-400	2058	20	family	family	NOUN
ftr-400	2058	21	circumstances	circumstance	NOUN
ftr-400	2058	22	of	of	ADP
ftr-400	2058	23	mr	mr	PROPN
ftr-400	2058	24	.	.	PROPN
ftr-400	2058	25	gschwind	gschwind	PROPN
ftr-400	2058	26	despite	despite	SCONJ
ftr-400	2058	27	his	his	PRON
ftr-400	2058	28	lack	lack	NOUN
ftr-400	2058	29	of	of	ADP
ftr-400	2058	30	income	income	NOUN
ftr-400	2058	31	in	in	ADP
ftr-400	2058	32	the	the	DET
ftr-400	2058	33	state	state	NOUN
ftr-400	2058	34	because	because	SCONJ
ftr-400	2058	35	of	of	ADP
ftr-400	2058	36	the	the	DET
ftr-400	2058	37	42	42	NUM
ftr-400	2058	38	%	%	NOUN
ftr-400	2058	39	of	of	ADP
ftr-400	2058	40	income	income	NOUN
ftr-400	2058	41	his	his	PRON
ftr-400	2058	42	wife	wife	NOUN
ftr-400	2058	43	brought	bring	VERB
ftr-400	2058	44	to	to	ADP
ftr-400	2058	45	the	the	DET
ftr-400	2058	46	couple	couple	NOUN
ftr-400	2058	47	�	�	NOUN
ftr-400	2058	48	s	s	PART
ftr-400	2058	49	combined	combined	ADJ
ftr-400	2058	50	income	income	NOUN
ftr-400	2058	51	in	in	ADP
ftr-400	2058	52	the	the	DET
ftr-400	2058	53	resident	resident	NOUN
ftr-400	2058	54	state.532	state.532	VERB
ftr-400	2058	55	because	because	SCONJ
ftr-400	2058	56	58	58	NUM
ftr-400	2058	57	%	%	NOUN
ftr-400	2058	58	of	of	ADP
ftr-400	2058	59	total	total	ADJ
ftr-400	2058	60	income	income	NOUN
ftr-400	2058	61	in	in	ADP
ftr-400	2058	62	state	state	NOUN
ftr-400	2058	63	of	of	ADP
ftr-400	2058	64	employment	employment	NOUN
ftr-400	2058	65	is	be	AUX
ftr-400	2058	66	not	not	PART
ftr-400	2058	67	enough	enough	ADJ
ftr-400	2058	68	to	to	PART
ftr-400	2058	69	earn	earn	VERB
ftr-400	2058	70	ecj	ecj	PROPN
ftr-400	2058	71	protection	protection	PROPN
ftr-400	2058	72	,	,	PUNCT
ftr-400	2058	73	one	one	PRON
ftr-400	2058	74	can	can	AUX
ftr-400	2058	75	conclude	conclude	VERB
ftr-400	2058	76	that	that	SCONJ
ftr-400	2058	77	the	the	DET
ftr-400	2058	78	ecj	ecj	NOUN
ftr-400	2058	79	also	also	ADV
ftr-400	2058	80	would	would	AUX
ftr-400	2058	81	not	not	PART
ftr-400	2058	82	have	have	AUX
ftr-400	2058	83	found	find	VERB
ftr-400	2058	84	in	in	ADP
ftr-400	2058	85	mr	mr	PROPN
ftr-400	2058	86	.	.	PROPN
ftr-400	2058	87	lunding	lunding	PROPN
ftr-400	2058	88	�	�	PROPN
ftr-400	2058	89	s	s	PART
ftr-400	2058	90	favor	favor	NOUN
ftr-400	2058	91	.	.	PUNCT
ftr-400	2059	1	however	however	ADV
ftr-400	2059	2	,	,	PUNCT
ftr-400	2059	3	evidence	evidence	NOUN
ftr-400	2059	4	that	that	SCONJ
ftr-400	2059	5	the	the	DET
ftr-400	2059	6	ecj	ecj	NOUN
ftr-400	2059	7	might	might	AUX
ftr-400	2059	8	protect	protect	VERB
ftr-400	2059	9	mr	mr	PROPN
ftr-400	2059	10	.	.	PROPN
ftr-400	2059	11	lunding	lunding	PROPN
ftr-400	2059	12	can	can	AUX
ftr-400	2059	13	be	be	AUX
ftr-400	2059	14	found	find	VERB
ftr-400	2059	15	in	in	ADP
ftr-400	2059	16	the	the	DET
ftr-400	2059	17	ecj	ecj	PROPN
ftr-400	2059	18	�	�	PROPN
ftr-400	2059	19	s	s	PART
ftr-400	2059	20	judgment	judgment	NOUN
ftr-400	2059	21	in	in	ADP
ftr-400	2059	22	the	the	DET
ftr-400	2059	23	schempp	schempp	NOUN
ftr-400	2059	24	case.533	case.533	VERB
ftr-400	2059	25	the	the	DET
ftr-400	2059	26	german	german	ADJ
ftr-400	2059	27	federal	federal	ADJ
ftr-400	2059	28	tax	tax	NOUN
ftr-400	2059	29	court	court	NOUN
ftr-400	2059	30	asked	ask	VERB
ftr-400	2059	31	for	for	ADP
ftr-400	2059	32	a	a	DET
ftr-400	2059	33	preliminary	preliminary	ADJ
ftr-400	2059	34	ruling	ruling	NOUN
ftr-400	2059	35	from	from	ADP
ftr-400	2059	36	the	the	DET
ftr-400	2059	37	ecj	ecj	NOUN
ftr-400	2059	38	with	with	ADP
ftr-400	2059	39	respect	respect	NOUN
ftr-400	2059	40	to	to	ADP
ftr-400	2059	41	whether	whether	SCONJ
ftr-400	2059	42	the	the	DET
ftr-400	2059	43	non	non	ADJ
ftr-400	2059	44	-	-	NOUN
ftr-400	2059	45	deductibility	deductibility	NOUN
ftr-400	2059	46	of	of	ADP
ftr-400	2059	47	maintenance	maintenance	NOUN
ftr-400	2059	48	payments	payment	NOUN
ftr-400	2059	49	from	from	ADP
ftr-400	2059	50	a	a	DET
ftr-400	2059	51	german	german	ADJ
ftr-400	2059	52	resident	resident	ADJ
ftr-400	2059	53	taxpayer	taxpayer	NOUN
ftr-400	2059	54	to	to	ADP
ftr-400	2059	55	his	his	PRON
ftr-400	2059	56	ex	ex	NOUN
ftr-400	2059	57	-	-	NOUN
ftr-400	2059	58	spouse	spouse	NOUN
ftr-400	2059	59	residing	residing	NOUN
ftr-400	2059	60	in	in	ADP
ftr-400	2059	61	austria	austria	PROPN
ftr-400	2059	62	constitutes	constitute	VERB
ftr-400	2059	63	tax	tax	NOUN
ftr-400	2059	64	discrimination	discrimination	NOUN
ftr-400	2059	65	based	base	VERB
ftr-400	2059	66	on	on	ADP
ftr-400	2059	67	articles	article	NOUN
ftr-400	2059	68	12	12	NUM
ftr-400	2059	69	and	and	CCONJ
ftr-400	2059	70	18.534	18.534	NUM
ftr-400	2059	71	maintenance	maintenance	NOUN
ftr-400	2059	72	payments	payment	NOUN
ftr-400	2059	73	by	by	ADP
ftr-400	2059	74	a	a	DET
ftr-400	2059	75	german	german	ADJ
ftr-400	2059	76	resident	resident	NOUN
ftr-400	2059	77	to	to	ADP
ftr-400	2059	78	a	a	DET
ftr-400	2059	79	divorced	divorce	VERB
ftr-400	2059	80	spouse	spouse	NOUN
ftr-400	2059	81	are	be	AUX
ftr-400	2059	82	generally	generally	ADV
ftr-400	2059	83	deductible	deductible	ADJ
ftr-400	2059	84	by	by	ADP
ftr-400	2059	85	the	the	DET
ftr-400	2059	86	payer	payer	NOUN
ftr-400	2059	87	and	and	CCONJ
ftr-400	2059	88	are	be	AUX
ftr-400	2059	89	also	also	ADV
ftr-400	2059	90	regarded	regard	VERB
ftr-400	2059	91	as	as	ADP
ftr-400	2059	92	taxable	taxable	ADJ
ftr-400	2059	93	income	income	NOUN
ftr-400	2059	94	to	to	ADP
ftr-400	2059	95	the	the	DET
ftr-400	2059	96	recipient.535	recipient.535	NOUN
ftr-400	2059	97	however	however	ADV
ftr-400	2059	98	,	,	PUNCT
ftr-400	2059	99	where	where	SCONJ
ftr-400	2059	100	the	the	DET
ftr-400	2059	101	ex	ex	NOUN
ftr-400	2059	102	-	-	NOUN
ftr-400	2059	103	spouse	spouse	NOUN
ftr-400	2059	104	resides	reside	VERB
ftr-400	2059	105	in	in	ADP
ftr-400	2059	106	another	another	DET
ftr-400	2059	107	member	member	NOUN
ftr-400	2059	108	state	state	NOUN
ftr-400	2059	109	,	,	PUNCT
ftr-400	2059	110	the	the	DET
ftr-400	2059	111	recipient	recipient	NOUN
ftr-400	2059	112	must	must	AUX
ftr-400	2059	113	prove	prove	VERB
ftr-400	2059	114	through	through	ADP
ftr-400	2059	115	production	production	NOUN
ftr-400	2059	116	of	of	ADP
ftr-400	2059	117	a	a	DET
ftr-400	2059	118	certificate	certificate	NOUN
ftr-400	2059	119	issued	issue	VERB
ftr-400	2059	120	by	by	ADP
ftr-400	2059	121	the	the	DET
ftr-400	2059	122	relevant	relevant	ADJ
ftr-400	2059	123	taxing	tax	VERB
ftr-400	2059	124	authorities	authority	NOUN
ftr-400	2059	125	that	that	SCONJ
ftr-400	2059	126	the	the	DET
ftr-400	2059	127	maintenance	maintenance	NOUN
ftr-400	2059	128	payments	payment	NOUN
ftr-400	2059	129	will	will	AUX
ftr-400	2059	130	be	be	AUX
ftr-400	2059	131	taxed.536	taxed.536	PROPN
ftr-400	2059	132	mr	mr	PROPN
ftr-400	2059	133	.	.	PROPN
ftr-400	2059	134	schempp	schempp	PROPN
ftr-400	2059	135	was	be	AUX
ftr-400	2059	136	unable	unable	ADJ
ftr-400	2059	137	to	to	PART
ftr-400	2059	138	produce	produce	VERB
ftr-400	2059	139	the	the	DET
ftr-400	2059	140	certificate	certificate	NOUN
ftr-400	2059	141	because	because	SCONJ
ftr-400	2059	142	austria	austria	PROPN
ftr-400	2059	143	does	do	AUX
ftr-400	2059	144	not	not	PART
ftr-400	2059	145	tax	tax	VERB
ftr-400	2059	146	maintenance	maintenance	NOUN
ftr-400	2059	147	payments.537	payments.537	NOUN
ftr-400	2059	148	2005	2005	NUM
ftr-400	2059	149	]	]	PUNCT
ftr-400	2059	150	tax	tax	NOUN
ftr-400	2059	151	discrimination	discrimination	NOUN
ftr-400	2059	152	123	123	NUM
ftr-400	2059	153	538	538	NUM
ftr-400	2059	154	.	.	PUNCT
ftr-400	2060	1	i	i	PRON
ftr-400	2060	2	d.	d.	PROPN
ftr-400	2060	3	;	;	PUNCT
ftr-400	2060	4	see	see	VERB
ftr-400	2060	5	also	also	ADV
ftr-400	2060	6	claudia	claudia	PROPN
ftr-400	2060	7	daiber	daiber	PROPN
ftr-400	2060	8	,	,	PUNCT
ftr-400	2060	9	multinational	multinational	ADJ
ftr-400	2060	10	tax	tax	NOUN
ftr-400	2060	11	cases	case	NOUN
ftr-400	2060	12	top	top	VERB
ftr-400	2060	13	ecj	ecj	PROPN
ftr-400	2060	14	agenda	agenda	NOUN
ftr-400	2060	15	,	,	PUNCT
ftr-400	2060	16	37	37	NUM
ftr-400	2060	17	tax	tax	NOUN
ftr-400	2060	18	notes	note	NOUN
ftr-400	2060	19	int	int	PROPN
ftr-400	2060	20	�	�	PROPN
ftr-400	2060	21	l	l	NOUN
ftr-400	2060	22	966	966	NUM
ftr-400	2060	23	,	,	PUNCT
ftr-400	2060	24	966	966	NUM
ftr-400	2060	25	-	-	SYM
ftr-400	2060	26	67	67	NUM
ftr-400	2060	27	(	(	PUNCT
ftr-400	2060	28	2005	2005	NUM
ftr-400	2060	29	)	)	PUNCT
ftr-400	2060	30	.	.	PUNCT
ftr-400	2061	1	539	539	NUM
ftr-400	2061	2	.	.	PUNCT
ftr-400	2061	3	case	case	NOUN
ftr-400	2061	4	c-403/03	c-403/03	PROPN
ftr-400	2061	5	,	,	PUNCT
ftr-400	2061	6	schempp	schempp	PROPN
ftr-400	2061	7	v.	v.	PROPN
ftr-400	2061	8	finanzamt	finanzamt	VERB
ftr-400	2061	9	munchen	munchen	PROPN
ftr-400	2061	10	v	v	PROPN
ftr-400	2061	11	,	,	PUNCT
ftr-400	2061	12	¶	¶	PROPN
ftr-400	2061	13	39	39	NUM
ftr-400	2061	14	,	,	PUNCT
ftr-400	2061	15	http://europa.eu.int/index_en.htm	http://europa.eu.int/index_en.htm	PROPN
ftr-400	2061	16	(	(	PUNCT
ftr-400	2061	17	select	select	ADJ
ftr-400	2061	18	documents	document	NOUN
ftr-400	2061	19	tab	tab	NOUN
ftr-400	2061	20	;	;	PUNCT
ftr-400	2061	21	follow	follow	NOUN
ftr-400	2061	22	case	case	NOUN
ftr-400	2061	23	law	law	NOUN
ftr-400	2061	24	hyperlink	hyperlink	NOUN
ftr-400	2061	25	;	;	PUNCT
ftr-400	2061	26	then	then	ADV
ftr-400	2061	27	follow	follow	VERB
ftr-400	2061	28	case	case	NOUN
ftr-400	2061	29	law	law	NOUN
ftr-400	2061	30	since	since	SCONJ
ftr-400	2061	31	1997	1997	NUM
ftr-400	2061	32	(	(	PUNCT
ftr-400	2061	33	curia	curia	PROPN
ftr-400	2061	34	)	)	PUNCT
ftr-400	2061	35	hyperlink	hyperlink	NOUN
ftr-400	2061	36	)	)	PUNCT
ftr-400	2061	37	.	.	PUNCT
ftr-400	2062	1	540	540	NUM
ftr-400	2062	2	.	.	PUNCT
ftr-400	2063	1	i	i	PRON
ftr-400	2063	2	d.	d.	PROPN
ftr-400	2063	3	¶	¶	PROPN
ftr-400	2063	4	47	47	NUM
ftr-400	2063	5	;	;	PUNCT
ftr-400	2063	6	daiber	daiber	ADJ
ftr-400	2063	7	,	,	PUNCT
ftr-400	2063	8	supra	supra	PROPN
ftr-400	2063	9	note	note	PROPN
ftr-400	2063	10	538	538	NUM
ftr-400	2063	11	,	,	PUNCT
ftr-400	2063	12	at	at	ADP
ftr-400	2063	13	967	967	NUM
ftr-400	2063	14	.	.	PUNCT
ftr-400	2064	1	541	541	NUM
ftr-400	2064	2	.	.	PUNCT
ftr-400	2065	1	case	case	NOUN
ftr-400	2065	2	c-403/03	c-403/03	PROPN
ftr-400	2065	3	,	,	PUNCT
ftr-400	2065	4	schempp	schempp	PROPN
ftr-400	2065	5	v.	v.	PROPN
ftr-400	2065	6	finanzamt	finanzamt	VERB
ftr-400	2065	7	munchen	munchen	PROPN
ftr-400	2065	8	v	v	PROPN
ftr-400	2065	9	,	,	PUNCT
ftr-400	2065	10	¶	¶	PROPN
ftr-400	2065	11	35	35	NUM
ftr-400	2065	12	,	,	PUNCT
ftr-400	2065	13	http://europa.eu.int/index_en.htm	http://europa.eu.int/index_en.htm	PROPN
ftr-400	2065	14	(	(	PUNCT
ftr-400	2065	15	select	select	ADJ
ftr-400	2065	16	documents	document	NOUN
ftr-400	2065	17	tab	tab	NOUN
ftr-400	2065	18	;	;	PUNCT
ftr-400	2065	19	follow	follow	NOUN
ftr-400	2065	20	case	case	NOUN
ftr-400	2065	21	law	law	NOUN
ftr-400	2065	22	hyperlink	hyperlink	NOUN
ftr-400	2065	23	;	;	PUNCT
ftr-400	2065	24	then	then	ADV
ftr-400	2065	25	follow	follow	VERB
ftr-400	2065	26	case	case	NOUN
ftr-400	2065	27	law	law	NOUN
ftr-400	2065	28	since	since	SCONJ
ftr-400	2065	29	1997	1997	NUM
ftr-400	2065	30	(	(	PUNCT
ftr-400	2065	31	curia	curia	PROPN
ftr-400	2065	32	)	)	PUNCT
ftr-400	2065	33	hyperlink	hyperlink	NOUN
ftr-400	2065	34	)	)	PUNCT
ftr-400	2065	35	.	.	PUNCT
ftr-400	2066	1	542	542	NUM
ftr-400	2066	2	.	.	PUNCT
ftr-400	2067	1	i	i	PRON
ftr-400	2067	2	d.	d.	PROPN
ftr-400	2067	3	¶¶	¶¶	PROPN
ftr-400	2067	4	34	34	NUM
ftr-400	2067	5	,	,	PUNCT
ftr-400	2067	6	36	36	NUM
ftr-400	2067	7	,	,	PUNCT
ftr-400	2067	8	43	43	NUM
ftr-400	2067	9	.	.	PUNCT
ftr-400	2067	10	543	543	NUM
ftr-400	2067	11	.	.	PUNCT
ftr-400	2068	1	i	i	PRON
ftr-400	2068	2	d.	d.	PROPN
ftr-400	2068	3	¶	¶	PROPN
ftr-400	2068	4	33	33	NUM
ftr-400	2068	5	.	.	PUNCT
ftr-400	2069	1	544	544	NUM
ftr-400	2069	2	.	.	PUNCT
ftr-400	2069	3	case	case	NOUN
ftr-400	2069	4	c-385/00	c-385/00	VERB
ftr-400	2069	5	,	,	PUNCT
ftr-400	2069	6	de	de	X
ftr-400	2069	7	groot	groot	X
ftr-400	2069	8	v.	v.	PROPN
ftr-400	2069	9	staatssecretaris	staatssecretaris	PROPN
ftr-400	2069	10	van	van	PROPN
ftr-400	2069	11	financien	financien	PROPN
ftr-400	2069	12	,	,	PUNCT
ftr-400	2069	13	2002	2002	NUM
ftr-400	2069	14	e.c.r	e.c.r	ADJ
ftr-400	2069	15	.	.	PUNCT
ftr-400	2070	1	i-11819	i-11819	NOUN
ftr-400	2070	2	.	.	NOUN
ftr-400	2071	1	545	545	NUM
ftr-400	2071	2	.	.	PUNCT
ftr-400	2072	1	i	i	PRON
ftr-400	2072	2	d.	d.	PROPN
ftr-400	2072	3	¶	¶	PROPN
ftr-400	2072	4	46	46	NUM
ftr-400	2072	5	.	.	PUNCT
ftr-400	2073	1	546	546	NUM
ftr-400	2073	2	.	.	PUNCT
ftr-400	2074	1	i	i	PRON
ftr-400	2074	2	d.	d.	PROPN
ftr-400	2074	3	¶	¶	PROPN
ftr-400	2074	4	27	27	NUM
ftr-400	2074	5	.	.	PUNCT
ftr-400	2075	1	schempp	schempp	PROPN
ftr-400	2075	2	argued	argue	VERB
ftr-400	2075	3	that	that	SCONJ
ftr-400	2075	4	he	he	PRON
ftr-400	2075	5	suffered	suffer	VERB
ftr-400	2075	6	discrimination	discrimination	NOUN
ftr-400	2075	7	because	because	SCONJ
ftr-400	2075	8	,	,	PUNCT
ftr-400	2075	9	had	have	VERB
ftr-400	2075	10	his	his	PRON
ftr-400	2075	11	former	former	ADJ
ftr-400	2075	12	wife	wife	NOUN
ftr-400	2075	13	been	be	VERB
ftr-400	2075	14	resident	resident	ADJ
ftr-400	2075	15	in	in	ADP
ftr-400	2075	16	germany	germany	PROPN
ftr-400	2075	17	,	,	PUNCT
ftr-400	2075	18	he	he	PRON
ftr-400	2075	19	would	would	AUX
ftr-400	2075	20	have	have	AUX
ftr-400	2075	21	been	be	AUX
ftr-400	2075	22	able	able	ADJ
ftr-400	2075	23	to	to	PART
ftr-400	2075	24	deduct	deduct	VERB
ftr-400	2075	25	these	these	DET
ftr-400	2075	26	maintenance	maintenance	NOUN
ftr-400	2075	27	payments.538	payments.538	NOUN
ftr-400	2075	28	this	this	PRON
ftr-400	2075	29	would	would	AUX
ftr-400	2075	30	be	be	AUX
ftr-400	2075	31	true	true	ADJ
ftr-400	2075	32	even	even	ADV
ftr-400	2075	33	though	though	SCONJ
ftr-400	2075	34	his	his	PRON
ftr-400	2075	35	spouse	spouse	NOUN
ftr-400	2075	36	would	would	AUX
ftr-400	2075	37	not	not	PART
ftr-400	2075	38	have	have	AUX
ftr-400	2075	39	actually	actually	ADV
ftr-400	2075	40	paid	pay	VERB
ftr-400	2075	41	any	any	DET
ftr-400	2075	42	german	german	ADJ
ftr-400	2075	43	income	income	NOUN
ftr-400	2075	44	tax	tax	NOUN
ftr-400	2075	45	,	,	PUNCT
ftr-400	2075	46	as	as	SCONJ
ftr-400	2075	47	her	her	PRON
ftr-400	2075	48	income	income	NOUN
ftr-400	2075	49	was	be	AUX
ftr-400	2075	50	less	less	ADJ
ftr-400	2075	51	than	than	ADP
ftr-400	2075	52	the	the	DET
ftr-400	2075	53	taxable	taxable	ADJ
ftr-400	2075	54	minimum.539	minimum.539	PROPN
ftr-400	2075	55	the	the	DET
ftr-400	2075	56	ecj	ecj	NOUN
ftr-400	2075	57	found	find	VERB
ftr-400	2075	58	that	that	SCONJ
ftr-400	2075	59	this	this	DET
ftr-400	2075	60	german	german	ADJ
ftr-400	2075	61	income	income	NOUN
ftr-400	2075	62	tax	tax	NOUN
ftr-400	2075	63	provision	provision	NOUN
ftr-400	2075	64	is	be	AUX
ftr-400	2075	65	not	not	PART
ftr-400	2075	66	incompatible	incompatible	ADJ
ftr-400	2075	67	with	with	ADP
ftr-400	2075	68	the	the	DET
ftr-400	2075	69	ec	ec	PROPN
ftr-400	2075	70	treaty.540	treaty.540	PROPN
ftr-400	2075	71	�	�	PROPN
ftr-400	2076	1	[	[	X
ftr-400	2076	2	t]he	t]he	ADV
ftr-400	2076	3	payment	payment	NOUN
ftr-400	2076	4	of	of	ADP
ftr-400	2076	5	maintenance	maintenance	NOUN
ftr-400	2076	6	to	to	ADP
ftr-400	2076	7	a	a	DET
ftr-400	2076	8	recipient	recipient	NOUN
ftr-400	2076	9	resident	resident	NOUN
ftr-400	2076	10	in	in	ADP
ftr-400	2076	11	germany	germany	PROPN
ftr-400	2076	12	can	can	AUX
ftr-400	2076	13	not	not	PART
ftr-400	2076	14	be	be	AUX
ftr-400	2076	15	compared	compare	VERB
ftr-400	2076	16	to	to	ADP
ftr-400	2076	17	the	the	DET
ftr-400	2076	18	payment	payment	NOUN
ftr-400	2076	19	of	of	ADP
ftr-400	2076	20	maintenance	maintenance	NOUN
ftr-400	2076	21	to	to	ADP
ftr-400	2076	22	a	a	DET
ftr-400	2076	23	recipient	recipient	NOUN
ftr-400	2076	24	in	in	ADP
ftr-400	2076	25	austria	austria	PROPN
ftr-400	2076	26	.	.	PUNCT
ftr-400	2077	1	the	the	DET
ftr-400	2077	2	recipient	recipient	NOUN
ftr-400	2077	3	is	be	AUX
ftr-400	2077	4	subject	subject	ADJ
ftr-400	2077	5	in	in	ADP
ftr-400	2077	6	each	each	PRON
ftr-400	2077	7	of	of	ADP
ftr-400	2077	8	those	those	DET
ftr-400	2077	9	two	two	NUM
ftr-400	2077	10	cases	case	NOUN
ftr-400	2077	11	,	,	PUNCT
ftr-400	2077	12	as	as	SCONJ
ftr-400	2077	13	regards	regard	VERB
ftr-400	2077	14	taxation	taxation	NOUN
ftr-400	2077	15	of	of	ADP
ftr-400	2077	16	the	the	DET
ftr-400	2077	17	maintenance	maintenance	NOUN
ftr-400	2077	18	payments	payment	NOUN
ftr-400	2077	19	,	,	PUNCT
ftr-400	2077	20	to	to	ADP
ftr-400	2077	21	a	a	DET
ftr-400	2077	22	different	different	ADJ
ftr-400	2077	23	tax	tax	NOUN
ftr-400	2077	24	system.	system.	NOUN
ftr-400	2077	25	�	�	NOUN
ftr-400	2077	26	541	541	NUM
ftr-400	2077	27	thus	thus	ADV
ftr-400	2077	28	,	,	PUNCT
ftr-400	2077	29	articles	article	NOUN
ftr-400	2077	30	12	12	NUM
ftr-400	2077	31	or	or	CCONJ
ftr-400	2077	32	18	18	NUM
ftr-400	2077	33	do	do	AUX
ftr-400	2077	34	not	not	PART
ftr-400	2077	35	prohibit	prohibit	VERB
ftr-400	2077	36	the	the	DET
ftr-400	2077	37	german	german	ADJ
ftr-400	2077	38	tax	tax	NOUN
ftr-400	2077	39	law	law	NOUN
ftr-400	2077	40	because	because	SCONJ
ftr-400	2077	41	the	the	DET
ftr-400	2077	42	criterion	criterion	NOUN
ftr-400	2077	43	used	use	VERB
ftr-400	2077	44	in	in	ADP
ftr-400	2077	45	the	the	DET
ftr-400	2077	46	tax	tax	NOUN
ftr-400	2077	47	law	law	NOUN
ftr-400	2077	48	relates	relate	VERB
ftr-400	2077	49	solely	solely	ADV
ftr-400	2077	50	to	to	ADP
ftr-400	2077	51	the	the	DET
ftr-400	2077	52	tax	tax	NOUN
ftr-400	2077	53	treatment	treatment	NOUN
ftr-400	2077	54	of	of	ADP
ftr-400	2077	55	the	the	DET
ftr-400	2077	56	maintenance	maintenance	NOUN
ftr-400	2077	57	payments	payment	NOUN
ftr-400	2077	58	in	in	ADP
ftr-400	2077	59	the	the	DET
ftr-400	2077	60	member	member	NOUN
ftr-400	2077	61	state	state	NOUN
ftr-400	2077	62	of	of	ADP
ftr-400	2077	63	the	the	DET
ftr-400	2077	64	recipient	recipient	NOUN
ftr-400	2077	65	�	�	PROPN
ftr-400	2077	66	s	s	PART
ftr-400	2077	67	residence	residence	NOUN
ftr-400	2077	68	and	and	CCONJ
ftr-400	2077	69	not	not	PART
ftr-400	2077	70	in	in	ADP
ftr-400	2077	71	any	any	DET
ftr-400	2077	72	way	way	NOUN
ftr-400	2077	73	to	to	ADP
ftr-400	2077	74	the	the	DET
ftr-400	2077	75	nationality	nationality	NOUN
ftr-400	2077	76	or	or	CCONJ
ftr-400	2077	77	residence	residence	NOUN
ftr-400	2077	78	of	of	ADP
ftr-400	2077	79	the	the	DET
ftr-400	2077	80	payer	payer	NOUN
ftr-400	2077	81	of	of	ADP
ftr-400	2077	82	the	the	DET
ftr-400	2077	83	maintenance	maintenance	NOUN
ftr-400	2077	84	payments.542	payments.542	ADP
ftr-400	2077	85	the	the	DET
ftr-400	2077	86	ecj	ecj	PROPN
ftr-400	2077	87	points	point	VERB
ftr-400	2077	88	out	out	ADP
ftr-400	2077	89	that	that	SCONJ
ftr-400	2077	90	,	,	PUNCT
ftr-400	2077	91	if	if	SCONJ
ftr-400	2077	92	mr	mr	PROPN
ftr-400	2077	93	.	.	PROPN
ftr-400	2077	94	schempp	schempp	PROPN
ftr-400	2077	95	�	�	PROPN
ftr-400	2077	96	s	s	PART
ftr-400	2077	97	former	former	ADJ
ftr-400	2077	98	wife	wife	NOUN
ftr-400	2077	99	moved	move	VERB
ftr-400	2077	100	to	to	ADP
ftr-400	2077	101	the	the	DET
ftr-400	2077	102	netherlands	netherlands	PROPN
ftr-400	2077	103	where	where	SCONJ
ftr-400	2077	104	maintenance	maintenance	NOUN
ftr-400	2077	105	allowances	allowance	NOUN
ftr-400	2077	106	are	be	AUX
ftr-400	2077	107	subject	subject	ADJ
ftr-400	2077	108	to	to	ADP
ftr-400	2077	109	taxation	taxation	NOUN
ftr-400	2077	110	,	,	PUNCT
ftr-400	2077	111	mr	mr	PROPN
ftr-400	2077	112	.	.	PROPN
ftr-400	2077	113	schempp	schempp	PROPN
ftr-400	2077	114	would	would	AUX
ftr-400	2077	115	be	be	AUX
ftr-400	2077	116	able	able	ADJ
ftr-400	2077	117	to	to	PART
ftr-400	2077	118	benefit	benefit	VERB
ftr-400	2077	119	fully	fully	ADV
ftr-400	2077	120	from	from	ADP
ftr-400	2077	121	the	the	DET
ftr-400	2077	122	maintenance	maintenance	NOUN
ftr-400	2077	123	payment	payment	NOUN
ftr-400	2077	124	deduction.543	deduction.543	ADV
ftr-400	2078	1	this	this	PRON
ftr-400	2078	2	is	be	AUX
ftr-400	2078	3	not	not	PART
ftr-400	2078	4	the	the	DET
ftr-400	2078	5	case	case	NOUN
ftr-400	2078	6	in	in	ADP
ftr-400	2078	7	lunding	lunding	NOUN
ftr-400	2078	8	,	,	PUNCT
ftr-400	2078	9	where	where	SCONJ
ftr-400	2078	10	the	the	DET
ftr-400	2078	11	deduction	deduction	NOUN
ftr-400	2078	12	of	of	ADP
ftr-400	2078	13	alimony	alimony	NOUN
ftr-400	2078	14	was	be	AUX
ftr-400	2078	15	clearly	clearly	ADV
ftr-400	2078	16	dependent	dependent	ADJ
ftr-400	2078	17	on	on	ADP
ftr-400	2078	18	the	the	DET
ftr-400	2078	19	residence	residence	NOUN
ftr-400	2078	20	of	of	ADP
ftr-400	2078	21	the	the	DET
ftr-400	2078	22	payer	payer	NOUN
ftr-400	2078	23	.	.	PUNCT
ftr-400	2079	1	a	a	DET
ftr-400	2079	2	resident	resident	NOUN
ftr-400	2079	3	of	of	ADP
ftr-400	2079	4	new	new	PROPN
ftr-400	2079	5	york	york	PROPN
ftr-400	2079	6	gets	get	VERB
ftr-400	2079	7	the	the	DET
ftr-400	2079	8	deduction	deduction	NOUN
ftr-400	2079	9	whereas	whereas	SCONJ
ftr-400	2079	10	a	a	DET
ftr-400	2079	11	nonresident	nonresident	NOUN
ftr-400	2079	12	does	do	AUX
ftr-400	2079	13	not	not	PART
ftr-400	2079	14	,	,	PUNCT
ftr-400	2079	15	regardless	regardless	ADV
ftr-400	2079	16	of	of	ADP
ftr-400	2079	17	the	the	DET
ftr-400	2079	18	tax	tax	NOUN
ftr-400	2079	19	circumstances	circumstance	NOUN
ftr-400	2079	20	of	of	ADP
ftr-400	2079	21	the	the	DET
ftr-400	2079	22	recipient	recipient	NOUN
ftr-400	2079	23	.	.	PUNCT
ftr-400	2080	1	the	the	DET
ftr-400	2080	2	de	de	PROPN
ftr-400	2080	3	groot	groot	PROPN
ftr-400	2080	4	case,544	case,544	PROPN
ftr-400	2080	5	however	however	ADV
ftr-400	2080	6	,	,	PUNCT
ftr-400	2080	7	demonstrated	demonstrate	VERB
ftr-400	2080	8	some	some	DET
ftr-400	2080	9	problems	problem	NOUN
ftr-400	2080	10	with	with	ADP
ftr-400	2080	11	the	the	DET
ftr-400	2080	12	schumacker	schumacker	PROPN
ftr-400	2080	13	doctrine	doctrine	NOUN
ftr-400	2080	14	.	.	PUNCT
ftr-400	2081	1	in	in	ADP
ftr-400	2081	2	this	this	DET
ftr-400	2081	3	case	case	NOUN
ftr-400	2081	4	,	,	PUNCT
ftr-400	2081	5	the	the	DET
ftr-400	2081	6	ecj	ecj	NOUN
ftr-400	2081	7	had	have	VERB
ftr-400	2081	8	to	to	PART
ftr-400	2081	9	tackle	tackle	VERB
ftr-400	2081	10	the	the	DET
ftr-400	2081	11	question	question	NOUN
ftr-400	2081	12	of	of	ADP
ftr-400	2081	13	whether	whether	SCONJ
ftr-400	2081	14	article	article	NOUN
ftr-400	2081	15	48	48	NUM
ftr-400	2081	16	(	(	PUNCT
ftr-400	2081	17	now	now	ADV
ftr-400	2081	18	art	art	NOUN
ftr-400	2081	19	.	.	PUNCT
ftr-400	2082	1	39	39	NUM
ftr-400	2082	2	)	)	PUNCT
ftr-400	2082	3	precludes	preclude	VERB
ftr-400	2082	4	a	a	DET
ftr-400	2082	5	national	national	ADJ
ftr-400	2082	6	tax	tax	NOUN
ftr-400	2082	7	law	law	NOUN
ftr-400	2082	8	system	system	NOUN
ftr-400	2082	9	that	that	PRON
ftr-400	2082	10	proportionally	proportionally	ADV
ftr-400	2082	11	decreases	decrease	VERB
ftr-400	2082	12	a	a	DET
ftr-400	2082	13	resident	resident	NOUN
ftr-400	2082	14	�	�	NOUN
ftr-400	2082	15	s	s	PART
ftr-400	2082	16	personal	personal	ADJ
ftr-400	2082	17	tax	tax	NOUN
ftr-400	2082	18	benefits	benefit	NOUN
ftr-400	2082	19	on	on	ADP
ftr-400	2082	20	account	account	NOUN
ftr-400	2082	21	of	of	ADP
ftr-400	2082	22	employment	employment	NOUN
ftr-400	2082	23	income	income	NOUN
ftr-400	2082	24	from	from	ADP
ftr-400	2082	25	other	other	ADJ
ftr-400	2082	26	member	member	NOUN
ftr-400	2082	27	states.545	states.545	NOUN
ftr-400	2082	28	mr	mr	PROPN
ftr-400	2082	29	.	.	PROPN
ftr-400	2082	30	de	de	PROPN
ftr-400	2082	31	groot	groot	PROPN
ftr-400	2082	32	was	be	AUX
ftr-400	2082	33	a	a	DET
ftr-400	2082	34	resident	resident	NOUN
ftr-400	2082	35	of	of	ADP
ftr-400	2082	36	the	the	DET
ftr-400	2082	37	netherlands	netherlands	PROPN
ftr-400	2082	38	but	but	CCONJ
ftr-400	2082	39	also	also	ADV
ftr-400	2082	40	earned	earn	VERB
ftr-400	2082	41	significant	significant	ADJ
ftr-400	2082	42	income	income	NOUN
ftr-400	2082	43	from	from	ADP
ftr-400	2082	44	germany	germany	PROPN
ftr-400	2082	45	,	,	PUNCT
ftr-400	2082	46	france	france	PROPN
ftr-400	2082	47	and	and	CCONJ
ftr-400	2082	48	the	the	DET
ftr-400	2082	49	united	united	PROPN
ftr-400	2082	50	kingdom.546	kingdom.546	PROPN
ftr-400	2082	51	he	he	PRON
ftr-400	2082	52	paid	pay	VERB
ftr-400	2082	53	taxes	taxis	NOUN
ftr-400	2082	54	in	in	ADP
ftr-400	2082	55	these	these	DET
ftr-400	2082	56	three	three	NUM
ftr-400	2082	57	124	124	NUM
ftr-400	2082	58	florida	florida	PROPN
ftr-400	2082	59	tax	tax	NOUN
ftr-400	2082	60	review	review	NOUN
ftr-400	2083	1	[	[	X
ftr-400	2083	2	vol.7:2	vol.7:2	NOUN
ftr-400	2083	3	547	547	NUM
ftr-400	2083	4	.	.	PUNCT
ftr-400	2084	1	i	i	PRON
ftr-400	2084	2	d.	d.	PROPN
ftr-400	2084	3	¶¶	¶¶	PROPN
ftr-400	2084	4	30	30	NUM
ftr-400	2084	5	-	-	SYM
ftr-400	2084	6	31	31	NUM
ftr-400	2084	7	.	.	PUNCT
ftr-400	2084	8	548	548	NUM
ftr-400	2084	9	.	.	PUNCT
ftr-400	2085	1	i	i	PRON
ftr-400	2085	2	d.	d.	PROPN
ftr-400	2085	3	¶	¶	PROPN
ftr-400	2085	4	21	21	NUM
ftr-400	2085	5	.	.	PUNCT
ftr-400	2086	1	549	549	NUM
ftr-400	2086	2	.	.	PUNCT
ftr-400	2087	1	i	i	PRON
ftr-400	2087	2	d.	d.	PROPN
ftr-400	2087	3	¶	¶	PROPN
ftr-400	2087	4	18	18	NUM
ftr-400	2087	5	.	.	PUNCT
ftr-400	2088	1	550	550	NUM
ftr-400	2088	2	.	.	PUNCT
ftr-400	2089	1	i	i	PRON
ftr-400	2089	2	d.	d.	PROPN
ftr-400	2089	3	¶¶	¶¶	PROPN
ftr-400	2089	4	29	29	NUM
ftr-400	2089	5	,	,	PUNCT
ftr-400	2089	6	36	36	NUM
ftr-400	2089	7	-	-	SYM
ftr-400	2089	8	37	37	NUM
ftr-400	2089	9	.	.	PUNCT
ftr-400	2090	1	551	551	NUM
ftr-400	2090	2	.	.	PUNCT
ftr-400	2091	1	i	i	PRON
ftr-400	2091	2	d.	d.	PROPN
ftr-400	2091	3	¶	¶	PROPN
ftr-400	2091	4	30	30	NUM
ftr-400	2091	5	.	.	PUNCT
ftr-400	2092	1	552	552	NUM
ftr-400	2092	2	.	.	PUNCT
ftr-400	2093	1	i	i	PRON
ftr-400	2093	2	d.	d.	PROPN
ftr-400	2093	3	¶	¶	PROPN
ftr-400	2093	4	48	48	NUM
ftr-400	2093	5	.	.	PUNCT
ftr-400	2094	1	553	553	NUM
ftr-400	2094	2	.	.	PUNCT
ftr-400	2095	1	i	i	PRON
ftr-400	2095	2	d.	d.	PROPN
ftr-400	2095	3	¶	¶	PROPN
ftr-400	2095	4	49	49	NUM
ftr-400	2095	5	.	.	PUNCT
ftr-400	2096	1	554	554	NUM
ftr-400	2096	2	.	.	PUNCT
ftr-400	2097	1	i	i	PRON
ftr-400	2097	2	d.	d.	PROPN
ftr-400	2097	3	555	555	NUM
ftr-400	2097	4	.	.	PUNCT
ftr-400	2098	1	i	i	PRON
ftr-400	2098	2	d.	d.	PROPN
ftr-400	2098	3	¶	¶	PROPN
ftr-400	2098	4	79	79	NUM
ftr-400	2098	5	.	.	PUNCT
ftr-400	2099	1	556	556	NUM
ftr-400	2099	2	.	.	PUNCT
ftr-400	2100	1	i	i	PRON
ftr-400	2100	2	d.	d.	PROPN
ftr-400	2100	3	¶	¶	PROPN
ftr-400	2100	4	98	98	NUM
ftr-400	2100	5	.	.	PUNCT
ftr-400	2101	1	as	as	SCONJ
ftr-400	2101	2	the	the	DET
ftr-400	2101	3	ecj	ecj	NOUN
ftr-400	2101	4	explained	explain	VERB
ftr-400	2101	5	:	:	PUNCT
ftr-400	2102	1	[	[	X
ftr-400	2102	2	t]he	t]he	ADJ
ftr-400	2102	3	mechanisms	mechanism	NOUN
ftr-400	2102	4	used	use	VERB
ftr-400	2102	5	to	to	PART
ftr-400	2102	6	eliminate	eliminate	VERB
ftr-400	2102	7	double	double	ADJ
ftr-400	2102	8	taxation	taxation	NOUN
ftr-400	2102	9	or	or	CCONJ
ftr-400	2102	10	the	the	DET
ftr-400	2102	11	national	national	ADJ
ftr-400	2102	12	tax	tax	NOUN
ftr-400	2102	13	systems	system	NOUN
ftr-400	2102	14	which	which	PRON
ftr-400	2102	15	have	have	VERB
ftr-400	2102	16	the	the	DET
ftr-400	2102	17	effect	effect	NOUN
ftr-400	2102	18	of	of	ADP
ftr-400	2102	19	eliminating	eliminate	VERB
ftr-400	2102	20	or	or	CCONJ
ftr-400	2102	21	alleviating	alleviate	VERB
ftr-400	2102	22	double	double	ADJ
ftr-400	2102	23	taxation	taxation	NOUN
ftr-400	2102	24	must	must	AUX
ftr-400	2102	25	permit	permit	VERB
ftr-400	2102	26	the	the	DET
ftr-400	2102	27	taxpayers	taxpayer	NOUN
ftr-400	2102	28	in	in	ADP
ftr-400	2102	29	the	the	DET
ftr-400	2102	30	states	state	NOUN
ftr-400	2102	31	concerned	concerned	ADJ
ftr-400	2102	32	to	to	PART
ftr-400	2102	33	be	be	AUX
ftr-400	2102	34	certain	certain	ADJ
ftr-400	2102	35	that	that	SCONJ
ftr-400	2102	36	,	,	PUNCT
ftr-400	2102	37	as	as	SCONJ
ftr-400	2102	38	the	the	DET
ftr-400	2102	39	end	end	NOUN
ftr-400	2102	40	result	result	NOUN
ftr-400	2102	41	,	,	PUNCT
ftr-400	2102	42	all	all	DET
ftr-400	2102	43	their	their	PRON
ftr-400	2102	44	personal	personal	ADJ
ftr-400	2102	45	and	and	CCONJ
ftr-400	2102	46	family	family	NOUN
ftr-400	2102	47	circumstances	circumstance	NOUN
ftr-400	2102	48	will	will	AUX
ftr-400	2102	49	be	be	AUX
ftr-400	2102	50	duly	duly	ADV
ftr-400	2102	51	taken	take	VERB
ftr-400	2102	52	into	into	ADP
ftr-400	2102	53	account	account	NOUN
ftr-400	2102	54	.	.	PUNCT
ftr-400	2102	55	.	.	PUNCT
ftr-400	2102	56	.	.	PUNCT
ftr-400	2102	57	.	.	PUNCT
ftr-400	2103	1	i	i	PRON
ftr-400	2103	2	d.	d.	PROPN
ftr-400	2103	3	¶	¶	PROPN
ftr-400	2103	4	101	101	NUM
ftr-400	2103	5	.	.	PUNCT
ftr-400	2104	1	countries	country	NOUN
ftr-400	2104	2	and	and	CCONJ
ftr-400	2104	3	also	also	ADV
ftr-400	2104	4	paid	pay	VERB
ftr-400	2104	5	tax	tax	NOUN
ftr-400	2104	6	in	in	ADP
ftr-400	2104	7	the	the	DET
ftr-400	2104	8	netherlands.547	netherlands.547	NOUN
ftr-400	2104	9	although	although	SCONJ
ftr-400	2104	10	the	the	DET
ftr-400	2104	11	netherlands	netherlands	PROPN
ftr-400	2104	12	exempted	exempt	VERB
ftr-400	2104	13	the	the	DET
ftr-400	2104	14	foreign	foreign	ADJ
ftr-400	2104	15	income	income	NOUN
ftr-400	2104	16	pursuant	pursuant	ADJ
ftr-400	2104	17	to	to	ADP
ftr-400	2104	18	the	the	DET
ftr-400	2104	19	respective	respective	ADJ
ftr-400	2104	20	tax	tax	NOUN
ftr-400	2104	21	treaties	treaty	NOUN
ftr-400	2104	22	with	with	ADP
ftr-400	2104	23	germany	germany	PROPN
ftr-400	2104	24	,	,	PUNCT
ftr-400	2104	25	france	france	PROPN
ftr-400	2104	26	and	and	CCONJ
ftr-400	2104	27	the	the	DET
ftr-400	2104	28	united	united	ADJ
ftr-400	2104	29	kingdom	kingdom	PROPN
ftr-400	2104	30	,	,	PUNCT
ftr-400	2104	31	the	the	DET
ftr-400	2104	32	foreign	foreign	ADJ
ftr-400	2104	33	income	income	NOUN
ftr-400	2104	34	was	be	AUX
ftr-400	2104	35	taken	take	VERB
ftr-400	2104	36	into	into	ADP
ftr-400	2104	37	account	account	NOUN
ftr-400	2104	38	for	for	ADP
ftr-400	2104	39	purposes	purpose	NOUN
ftr-400	2104	40	of	of	ADP
ftr-400	2104	41	computing	compute	VERB
ftr-400	2104	42	the	the	DET
ftr-400	2104	43	appropriate	appropriate	ADJ
ftr-400	2104	44	progressive	progressive	ADJ
ftr-400	2104	45	rate.548	rate.548	NOUN
ftr-400	2104	46	after	after	ADP
ftr-400	2104	47	calculating	calculate	VERB
ftr-400	2104	48	tax	tax	NOUN
ftr-400	2104	49	on	on	ADP
ftr-400	2104	50	total	total	ADJ
ftr-400	2104	51	income	income	NOUN
ftr-400	2104	52	,	,	PUNCT
ftr-400	2104	53	a	a	DET
ftr-400	2104	54	tax	tax	NOUN
ftr-400	2104	55	relief	relief	NOUN
ftr-400	2104	56	amount	amount	NOUN
ftr-400	2104	57	was	be	AUX
ftr-400	2104	58	calculated	calculate	VERB
ftr-400	2104	59	by	by	ADP
ftr-400	2104	60	multiplying	multiply	VERB
ftr-400	2104	61	the	the	DET
ftr-400	2104	62	tax	tax	NOUN
ftr-400	2104	63	by	by	ADP
ftr-400	2104	64	a	a	DET
ftr-400	2104	65	proportionality	proportionality	NOUN
ftr-400	2104	66	factor	factor	NOUN
ftr-400	2104	67	(	(	PUNCT
ftr-400	2104	68	foreign	foreign	ADJ
ftr-400	2104	69	gross	gross	ADJ
ftr-400	2104	70	income	income	NOUN
ftr-400	2104	71	divided	divide	VERB
ftr-400	2104	72	by	by	ADP
ftr-400	2104	73	total	total	ADJ
ftr-400	2104	74	gross	gross	ADJ
ftr-400	2104	75	income).549	income).549	NOUN
ftr-400	2104	76	as	as	ADP
ftr-400	2104	77	a	a	DET
ftr-400	2104	78	result	result	NOUN
ftr-400	2104	79	of	of	ADP
ftr-400	2104	80	this	this	DET
ftr-400	2104	81	calculation	calculation	NOUN
ftr-400	2104	82	,	,	PUNCT
ftr-400	2104	83	mr	mr	PROPN
ftr-400	2104	84	.	.	PROPN
ftr-400	2104	85	de	de	PROPN
ftr-400	2104	86	groot	groot	PROPN
ftr-400	2104	87	lost	lose	VERB
ftr-400	2104	88	a	a	DET
ftr-400	2104	89	proportionate	proportionate	ADJ
ftr-400	2104	90	share	share	NOUN
ftr-400	2104	91	of	of	ADP
ftr-400	2104	92	his	his	PRON
ftr-400	2104	93	tax	tax	NOUN
ftr-400	2104	94	deduction	deduction	NOUN
ftr-400	2104	95	(	(	PUNCT
ftr-400	2104	96	more	more	ADJ
ftr-400	2104	97	than	than	ADP
ftr-400	2104	98	60	60	NUM
ftr-400	2104	99	%	%	NOUN
ftr-400	2104	100	)	)	PUNCT
ftr-400	2104	101	,	,	PUNCT
ftr-400	2104	102	which	which	PRON
ftr-400	2104	103	included	include	VERB
ftr-400	2104	104	a	a	DET
ftr-400	2104	105	proportionate	proportionate	ADJ
ftr-400	2104	106	share	share	NOUN
ftr-400	2104	107	of	of	ADP
ftr-400	2104	108	his	his	PRON
ftr-400	2104	109	alimony	alimony	NOUN
ftr-400	2104	110	deduction.550	deduction.550	PRON
ftr-400	2104	111	neither	neither	CCONJ
ftr-400	2104	112	germany	germany	PROPN
ftr-400	2104	113	,	,	PUNCT
ftr-400	2104	114	france	france	PROPN
ftr-400	2104	115	,	,	PUNCT
ftr-400	2104	116	nor	nor	CCONJ
ftr-400	2104	117	the	the	DET
ftr-400	2104	118	united	united	PROPN
ftr-400	2104	119	kingdom	kingdom	PROPN
ftr-400	2104	120	took	take	VERB
ftr-400	2104	121	his	his	PRON
ftr-400	2104	122	alimony	alimony	NOUN
ftr-400	2104	123	deduction	deduction	NOUN
ftr-400	2104	124	into	into	ADP
ftr-400	2104	125	account	account	NOUN
ftr-400	2104	126	for	for	ADP
ftr-400	2104	127	purposes	purpose	NOUN
ftr-400	2104	128	of	of	ADP
ftr-400	2104	129	calculating	calculate	VERB
ftr-400	2104	130	his	his	PRON
ftr-400	2104	131	tax	tax	NOUN
ftr-400	2104	132	liability	liability	NOUN
ftr-400	2104	133	in	in	ADP
ftr-400	2104	134	each	each	PRON
ftr-400	2104	135	of	of	ADP
ftr-400	2104	136	these	these	DET
ftr-400	2104	137	countries.551	countries.551	PROPN
ftr-400	2104	138	mr	mr	PROPN
ftr-400	2104	139	.	.	PROPN
ftr-400	2104	140	de	de	PROPN
ftr-400	2104	141	groot	groot	PROPN
ftr-400	2104	142	observed	observe	VERB
ftr-400	2104	143	that	that	SCONJ
ftr-400	2104	144	the	the	DET
ftr-400	2104	145	free	free	ADJ
ftr-400	2104	146	movement	movement	NOUN
ftr-400	2104	147	of	of	ADP
ftr-400	2104	148	persons	person	NOUN
ftr-400	2104	149	provisions	provision	NOUN
ftr-400	2104	150	of	of	ADP
ftr-400	2104	151	the	the	DET
ftr-400	2104	152	ec	ec	PROPN
ftr-400	2104	153	treaty	treaty	NOUN
ftr-400	2104	154	are	be	AUX
ftr-400	2104	155	intended	intend	VERB
ftr-400	2104	156	to	to	PART
ftr-400	2104	157	preclude	preclude	VERB
ftr-400	2104	158	any	any	DET
ftr-400	2104	159	national	national	ADJ
ftr-400	2104	160	legislation	legislation	NOUN
ftr-400	2104	161	that	that	PRON
ftr-400	2104	162	would	would	AUX
ftr-400	2104	163	place	place	VERB
ftr-400	2104	164	community	community	NOUN
ftr-400	2104	165	citizens	citizen	NOUN
ftr-400	2104	166	at	at	ADP
ftr-400	2104	167	a	a	DET
ftr-400	2104	168	disadvantage	disadvantage	NOUN
ftr-400	2104	169	because	because	SCONJ
ftr-400	2104	170	they	they	PRON
ftr-400	2104	171	engage	engage	VERB
ftr-400	2104	172	in	in	ADP
ftr-400	2104	173	crossborder	crossborder	NOUN
ftr-400	2104	174	activities.552	activities.552	NOUN
ftr-400	2104	175	he	he	PRON
ftr-400	2104	176	claimed	claim	VERB
ftr-400	2104	177	that	that	SCONJ
ftr-400	2104	178	he	he	PRON
ftr-400	2104	179	was	be	AUX
ftr-400	2104	180	disadvantaged	disadvantaged	ADJ
ftr-400	2104	181	,	,	PUNCT
ftr-400	2104	182	comparing	compare	VERB
ftr-400	2104	183	his	his	PRON
ftr-400	2104	184	tax	tax	NOUN
ftr-400	2104	185	liability	liability	NOUN
ftr-400	2104	186	with	with	ADP
ftr-400	2104	187	the	the	DET
ftr-400	2104	188	tax	tax	NOUN
ftr-400	2104	189	he	he	PRON
ftr-400	2104	190	would	would	AUX
ftr-400	2104	191	pay	pay	VERB
ftr-400	2104	192	the	the	DET
ftr-400	2104	193	netherlands	netherlands	PROPN
ftr-400	2104	194	if	if	SCONJ
ftr-400	2104	195	he	he	PRON
ftr-400	2104	196	worked	work	VERB
ftr-400	2104	197	exclusively	exclusively	ADV
ftr-400	2104	198	in	in	ADP
ftr-400	2104	199	the	the	DET
ftr-400	2104	200	netherlands.553	netherlands.553	NOUN
ftr-400	2104	201	he	he	PRON
ftr-400	2104	202	received	receive	VERB
ftr-400	2104	203	a	a	DET
ftr-400	2104	204	smaller	small	ADJ
ftr-400	2104	205	tax	tax	NOUN
ftr-400	2104	206	deduction	deduction	NOUN
ftr-400	2104	207	because	because	SCONJ
ftr-400	2104	208	his	his	PRON
ftr-400	2104	209	employment	employment	NOUN
ftr-400	2104	210	income	income	NOUN
ftr-400	2104	211	was	be	AUX
ftr-400	2104	212	earned	earn	VERB
ftr-400	2104	213	from	from	ADP
ftr-400	2104	214	several	several	ADJ
ftr-400	2104	215	member	member	NOUN
ftr-400	2104	216	states.554	states.554	PROPN
ftr-400	2104	217	the	the	DET
ftr-400	2104	218	ecj	ecj	PROPN
ftr-400	2104	219	agreed	agree	VERB
ftr-400	2104	220	with	with	ADP
ftr-400	2104	221	de	de	X
ftr-400	2104	222	groot	groot	X
ftr-400	2104	223	and	and	CCONJ
ftr-400	2104	224	reasoned	reason	VERB
ftr-400	2104	225	that	that	SCONJ
ftr-400	2104	226	although	although	SCONJ
ftr-400	2104	227	�	�	PROPN
ftr-400	2104	228	the	the	DET
ftr-400	2104	229	rules	rule	NOUN
ftr-400	2104	230	on	on	ADP
ftr-400	2104	231	freedom	freedom	NOUN
ftr-400	2104	232	of	of	ADP
ftr-400	2104	233	movement	movement	NOUN
ftr-400	2104	234	for	for	ADP
ftr-400	2104	235	workers	worker	NOUN
ftr-400	2104	236	are	be	AUX
ftr-400	2104	237	intended	intend	VERB
ftr-400	2104	238	,	,	PUNCT
ftr-400	2104	239	in	in	ADP
ftr-400	2104	240	particular	particular	ADJ
ftr-400	2104	241	,	,	PUNCT
ftr-400	2104	242	to	to	PART
ftr-400	2104	243	secure	secure	VERB
ftr-400	2104	244	the	the	DET
ftr-400	2104	245	benefit	benefit	NOUN
ftr-400	2104	246	of	of	ADP
ftr-400	2104	247	national	national	ADJ
ftr-400	2104	248	treatment	treatment	NOUN
ftr-400	2104	249	in	in	ADP
ftr-400	2104	250	the	the	DET
ftr-400	2104	251	host	host	NOUN
ftr-400	2104	252	state	state	NOUN
ftr-400	2104	253	,	,	PUNCT
ftr-400	2104	254	they	they	PRON
ftr-400	2104	255	also	also	ADV
ftr-400	2104	256	preclude	preclude	VERB
ftr-400	2104	257	the	the	DET
ftr-400	2104	258	state	state	NOUN
ftr-400	2104	259	of	of	ADP
ftr-400	2104	260	origin	origin	NOUN
ftr-400	2104	261	from	from	ADP
ftr-400	2104	262	obstructing	obstruct	VERB
ftr-400	2104	263	the	the	DET
ftr-400	2104	264	freedom	freedom	NOUN
ftr-400	2104	265	of	of	ADP
ftr-400	2104	266	one	one	NUM
ftr-400	2104	267	of	of	ADP
ftr-400	2104	268	its	its	PRON
ftr-400	2104	269	nationals	national	NOUN
ftr-400	2104	270	to	to	PART
ftr-400	2104	271	accept	accept	VERB
ftr-400	2104	272	and	and	CCONJ
ftr-400	2104	273	pursue	pursue	VERB
ftr-400	2104	274	employment	employment	NOUN
ftr-400	2104	275	in	in	ADP
ftr-400	2104	276	another	another	DET
ftr-400	2104	277	member	member	NOUN
ftr-400	2104	278	state	state	NOUN
ftr-400	2104	279	.	.	PUNCT
ftr-400	2104	280	.	.	PUNCT
ftr-400	2104	281	.	.	PUNCT
ftr-400	2104	282	.	.	PUNCT
ftr-400	2105	1	�	�	PROPN
ftr-400	2105	2	555	555	NUM
ftr-400	2105	3	overruling	overrule	VERB
ftr-400	2105	4	accepted	accept	VERB
ftr-400	2105	5	tax	tax	NOUN
ftr-400	2105	6	principles	principle	NOUN
ftr-400	2105	7	,	,	PUNCT
ftr-400	2105	8	the	the	DET
ftr-400	2105	9	ecj	ecj	NOUN
ftr-400	2105	10	required	require	VERB
ftr-400	2105	11	the	the	DET
ftr-400	2105	12	state	state	NOUN
ftr-400	2105	13	of	of	ADP
ftr-400	2105	14	residence	residence	NOUN
ftr-400	2105	15	to	to	PART
ftr-400	2105	16	grant	grant	VERB
ftr-400	2105	17	all	all	PRON
ftr-400	2105	18	of	of	ADP
ftr-400	2105	19	the	the	DET
ftr-400	2105	20	personal	personal	ADJ
ftr-400	2105	21	allowances	allowance	NOUN
ftr-400	2105	22	regardless	regardless	ADV
ftr-400	2105	23	of	of	ADP
ftr-400	2105	24	the	the	DET
ftr-400	2105	25	fact	fact	NOUN
ftr-400	2105	26	that	that	SCONJ
ftr-400	2105	27	the	the	DET
ftr-400	2105	28	tax	tax	NOUN
ftr-400	2105	29	system	system	NOUN
ftr-400	2105	30	of	of	ADP
ftr-400	2105	31	the	the	DET
ftr-400	2105	32	netherlands	netherlands	PROPN
ftr-400	2105	33	exempted	exempt	VERB
ftr-400	2105	34	foreign	foreign	ADJ
ftr-400	2105	35	income	income	NOUN
ftr-400	2105	36	from	from	ADP
ftr-400	2105	37	taxation.556	taxation.556	NOUN
ftr-400	2105	38	with	with	ADP
ftr-400	2105	39	respect	respect	NOUN
ftr-400	2105	40	to	to	ADP
ftr-400	2105	41	the	the	DET
ftr-400	2105	42	argument	argument	NOUN
ftr-400	2105	43	that	that	SCONJ
ftr-400	2105	44	the	the	DET
ftr-400	2105	45	disadvantage	disadvantage	NOUN
ftr-400	2105	46	suffered	suffer	VERB
ftr-400	2105	47	by	by	ADP
ftr-400	2105	48	the	the	DET
ftr-400	2105	49	taxpayer	taxpayer	NOUN
ftr-400	2105	50	was	be	AUX
ftr-400	2105	51	compensated	compensate	VERB
ftr-400	2105	52	for	for	ADP
ftr-400	2105	53	by	by	ADP
ftr-400	2105	54	the	the	DET
ftr-400	2105	55	lack	lack	NOUN
ftr-400	2105	56	of	of	ADP
ftr-400	2105	57	a	a	DET
ftr-400	2105	58	progressive	progressive	ADJ
ftr-400	2105	59	tax	tax	NOUN
ftr-400	2105	60	rate	rate	NOUN
ftr-400	2105	61	being	be	AUX
ftr-400	2105	62	applied	apply	VERB
ftr-400	2105	63	by	by	ADP
ftr-400	2105	64	the	the	DET
ftr-400	2105	65	other	other	ADJ
ftr-400	2105	66	tax	tax	NOUN
ftr-400	2105	67	jurisdictions	jurisdiction	NOUN
ftr-400	2105	68	,	,	PUNCT
ftr-400	2105	69	the	the	DET
ftr-400	2105	70	ecj	ecj	NOUN
ftr-400	2105	71	2005	2005	NUM
ftr-400	2105	72	]	]	PUNCT
ftr-400	2105	73	tax	tax	NOUN
ftr-400	2105	74	discrimination	discrimination	NOUN
ftr-400	2105	75	125	125	NUM
ftr-400	2105	76	557	557	NUM
ftr-400	2105	77	.	.	PUNCT
ftr-400	2106	1	i	i	PRON
ftr-400	2106	2	d.	d.	PROPN
ftr-400	2106	3	¶	¶	PROPN
ftr-400	2106	4	97	97	NUM
ftr-400	2106	5	(	(	PUNCT
ftr-400	2106	6	citing	cite	VERB
ftr-400	2106	7	with	with	ADP
ftr-400	2106	8	respect	respect	NOUN
ftr-400	2106	9	to	to	ADP
ftr-400	2106	10	the	the	DET
ftr-400	2106	11	freedom	freedom	NOUN
ftr-400	2106	12	of	of	ADP
ftr-400	2106	13	establishment	establishment	NOUN
ftr-400	2106	14	,	,	PUNCT
ftr-400	2106	15	case	case	NOUN
ftr-400	2106	16	270/83	270/83	NUM
ftr-400	2106	17	,	,	PUNCT
ftr-400	2106	18	comm	comm	NOUN
ftr-400	2106	19	�	�	PROPN
ftr-400	2106	20	n	n	PART
ftr-400	2106	21	v.	v.	ADP
ftr-400	2106	22	french	french	ADJ
ftr-400	2106	23	republic	republic	NOUN
ftr-400	2106	24	,	,	PUNCT
ftr-400	2106	25	1986	1986	NUM
ftr-400	2106	26	e.c.r	e.c.r	X
ftr-400	2106	27	.	.	PUNCT
ftr-400	2107	1	273	273	NUM
ftr-400	2107	2	(	(	PUNCT
ftr-400	2107	3	avoir	avoir	PROPN
ftr-400	2107	4	fiscal	fiscal	PROPN
ftr-400	2107	5	)	)	PUNCT
ftr-400	2107	6	,	,	PUNCT
ftr-400	2107	7	¶	¶	PROPN
ftr-400	2107	8	21	21	NUM
ftr-400	2107	9	;	;	PUNCT
ftr-400	2107	10	case	case	NOUN
ftr-400	2107	11	c-107/94	c-107/94	NOUN
ftr-400	2107	12	,	,	PUNCT
ftr-400	2107	13	asscher	asscher	NOUN
ftr-400	2107	14	v.	v.	PROPN
ftr-400	2107	15	staatssecretaris	staatssecretaris	PROPN
ftr-400	2107	16	van	van	PROPN
ftr-400	2107	17	financien	financien	PROPN
ftr-400	2107	18	,	,	PUNCT
ftr-400	2107	19	1996	1996	NUM
ftr-400	2107	20	e.c.r	e.c.r	X
ftr-400	2107	21	.	.	PUNCT
ftr-400	2108	1	i-3089	i-3089	NOUN
ftr-400	2108	2	,	,	PUNCT
ftr-400	2108	3	¶	¶	PROPN
ftr-400	2108	4	53	53	NUM
ftr-400	2108	5	;	;	PUNCT
ftr-400	2108	6	case	case	NOUN
ftr-400	2108	7	c-307/97	c-307/97	PROPN
ftr-400	2108	8	,	,	PUNCT
ftr-400	2108	9	compagnie	compagnie	PROPN
ftr-400	2108	10	de	de	PROPN
ftr-400	2108	11	saint	saint	PROPN
ftr-400	2108	12	-	-	PUNCT
ftr-400	2108	13	gobain	gobain	PROPN
ftr-400	2108	14	,	,	PUNCT
ftr-400	2108	15	zweigniederlassung	zweigniederlassung	PROPN
ftr-400	2108	16	deutschland	deutschland	PROPN
ftr-400	2108	17	v.	v.	PROPN
ftr-400	2108	18	finanzamt	finanzamt	VERB
ftr-400	2108	19	aacheninnenstadt	aacheninnenstadt	PROPN
ftr-400	2108	20	1999	1999	NUM
ftr-400	2108	21	ecr	ecr	PROPN
ftr-400	2108	22	i-6161	i-6161	PROPN
ftr-400	2108	23	,	,	PUNCT
ftr-400	2108	24	¶	¶	PROPN
ftr-400	2108	25	54	54	NUM
ftr-400	2108	26	;	;	PUNCT
ftr-400	2108	27	with	with	ADP
ftr-400	2108	28	respect	respect	NOUN
ftr-400	2108	29	to	to	ADP
ftr-400	2108	30	the	the	DET
ftr-400	2108	31	freedom	freedom	NOUN
ftr-400	2108	32	to	to	PART
ftr-400	2108	33	provide	provide	VERB
ftr-400	2108	34	services	service	NOUN
ftr-400	2108	35	,	,	PUNCT
ftr-400	2108	36	case	case	NOUN
ftr-400	2108	37	c-294/97	c-294/97	PROPN
ftr-400	2108	38	,	,	PUNCT
ftr-400	2108	39	eurowings	eurowing	NOUN
ftr-400	2108	40	luftverkehrs	luftverkehr	VERB
ftr-400	2108	41	ag	ag	PROPN
ftr-400	2108	42	v.	v.	PROPN
ftr-400	2108	43	finanzamt	finanzamt	PROPN
ftr-400	2108	44	dortmund	dortmund	NOUN
ftr-400	2108	45	-	-	PUNCT
ftr-400	2108	46	unna	unna	NOUN
ftr-400	2108	47	,	,	PUNCT
ftr-400	2108	48	1999	1999	NUM
ftr-400	2108	49	e.c.r	e.c.r	X
ftr-400	2108	50	.	.	PUNCT
ftr-400	2109	1	i7447	i7447	NOUN
ftr-400	2109	2	,	,	PUNCT
ftr-400	2109	3	¶	¶	NOUN
ftr-400	2109	4	44	44	NUM
ftr-400	2109	5	;	;	PUNCT
ftr-400	2109	6	and	and	CCONJ
ftr-400	2109	7	,	,	PUNCT
ftr-400	2109	8	with	with	ADP
ftr-400	2109	9	respect	respect	NOUN
ftr-400	2109	10	to	to	ADP
ftr-400	2109	11	the	the	DET
ftr-400	2109	12	free	free	ADJ
ftr-400	2109	13	movement	movement	NOUN
ftr-400	2109	14	of	of	ADP
ftr-400	2109	15	capital	capital	NOUN
ftr-400	2109	16	,	,	PUNCT
ftr-400	2109	17	case	case	NOUN
ftr-400	2109	18	c-35/98	c-35/98	PROPN
ftr-400	2109	19	,	,	PUNCT
ftr-400	2109	20	staatssecretaris	staatssecretaris	PROPN
ftr-400	2109	21	van	van	PROPN
ftr-400	2109	22	financien	financien	PROPN
ftr-400	2109	23	v.	v.	ADP
ftr-400	2109	24	b.g.m	b.g.m	PROPN
ftr-400	2109	25	.	.	PUNCT
ftr-400	2110	1	verkooijen	verkooijen	NOUN
ftr-400	2110	2	,	,	PUNCT
ftr-400	2110	3	2000	2000	NUM
ftr-400	2110	4	e.c.r	e.c.r	X
ftr-400	2110	5	.	.	PUNCT
ftr-400	2111	1	i-4071	i-4071	PROPN
ftr-400	2111	2	,	,	PUNCT
ftr-400	2111	3	¶	¶	PROPN
ftr-400	2111	4	61	61	NUM
ftr-400	2111	5	)	)	PUNCT
ftr-400	2111	6	.	.	PUNCT
ftr-400	2112	1	558	558	NUM
ftr-400	2112	2	.	.	PUNCT
ftr-400	2113	1	see	see	VERB
ftr-400	2113	2	christian	christian	PROPN
ftr-400	2113	3	wimpissinger	wimpissinger	NOUN
ftr-400	2113	4	,	,	PUNCT
ftr-400	2113	5	gerritse	gerritse	NOUN
ftr-400	2113	6	case	case	NOUN
ftr-400	2113	7	addresses	address	NOUN
ftr-400	2113	8	source	source	NOUN
ftr-400	2113	9	taxation	taxation	NOUN
ftr-400	2113	10	as	as	ADP
ftr-400	2113	11	hindrance	hindrance	NOUN
ftr-400	2113	12	,	,	PUNCT
ftr-400	2113	13	31	31	NUM
ftr-400	2113	14	tax	tax	NOUN
ftr-400	2113	15	notes	note	NOUN
ftr-400	2113	16	int	int	PROPN
ftr-400	2113	17	�	�	PROPN
ftr-400	2113	18	l	l	NOUN
ftr-400	2113	19	624	624	NUM
ftr-400	2113	20	,	,	PUNCT
ftr-400	2113	21	626	626	NUM
ftr-400	2113	22	(	(	PUNCT
ftr-400	2113	23	2003	2003	NUM
ftr-400	2113	24	)	)	PUNCT
ftr-400	2113	25	.	.	PUNCT
ftr-400	2114	1	559	559	NUM
ftr-400	2114	2	.	.	PUNCT
ftr-400	2114	3	case	case	NOUN
ftr-400	2114	4	c-234/01	c-234/01	PROPN
ftr-400	2114	5	,	,	PUNCT
ftr-400	2114	6	gerritse	gerritse	PROPN
ftr-400	2114	7	v.	v.	ADP
ftr-400	2114	8	finanzamt	finanzamt	PROPN
ftr-400	2114	9	neukölln	neukölln	PROPN
ftr-400	2114	10	-	-	PUNCT
ftr-400	2114	11	nord	nord	PROPN
ftr-400	2114	12	,	,	PUNCT
ftr-400	2114	13	2003	2003	NUM
ftr-400	2114	14	e.c.r	e.c.r	PROPN
ftr-400	2114	15	.	.	PUNCT
ftr-400	2115	1	i5933	i5933	PROPN
ftr-400	2115	2	.	.	PROPN
ftr-400	2116	1	560	560	NUM
ftr-400	2116	2	.	.	PUNCT
ftr-400	2117	1	i	i	PRON
ftr-400	2117	2	d.	d.	PROPN
ftr-400	2117	3	¶	¶	PROPN
ftr-400	2117	4	24	24	NUM
ftr-400	2117	5	.	.	PUNCT
ftr-400	2118	1	561	561	NUM
ftr-400	2118	2	.	.	PUNCT
ftr-400	2119	1	i	i	PRON
ftr-400	2119	2	d.	d.	PROPN
ftr-400	2119	3	¶¶	¶¶	PROPN
ftr-400	2119	4	9	9	NUM
ftr-400	2119	5	-	-	SYM
ftr-400	2119	6	10	10	NUM
ftr-400	2119	7	.	.	PUNCT
ftr-400	2119	8	562	562	NUM
ftr-400	2119	9	.	.	PUNCT
ftr-400	2120	1	i	i	PRON
ftr-400	2120	2	d.	d.	PROPN
ftr-400	2120	3	¶	¶	PROPN
ftr-400	2120	4	3	3	NUM
ftr-400	2120	5	.	.	PROPN
ftr-400	2120	6	563	563	NUM
ftr-400	2120	7	.	.	PUNCT
ftr-400	2121	1	i	i	PRON
ftr-400	2121	2	d.	d.	PROPN
ftr-400	2121	3	¶¶	¶¶	PROPN
ftr-400	2121	4	3	3	NUM
ftr-400	2121	5	,	,	PUNCT
ftr-400	2121	6	8	8	NUM
ftr-400	2121	7	.	.	NUM
ftr-400	2121	8	564	564	NUM
ftr-400	2121	9	.	.	PUNCT
ftr-400	2122	1	i	i	PRON
ftr-400	2122	2	d.	d.	PROPN
ftr-400	2122	3	¶	¶	PROPN
ftr-400	2122	4	13	13	NUM
ftr-400	2122	5	.	.	PUNCT
ftr-400	2123	1	565	565	NUM
ftr-400	2123	2	.	.	PUNCT
ftr-400	2124	1	i	i	PRON
ftr-400	2124	2	d.	d.	PROPN
ftr-400	2124	3	¶	¶	PROPN
ftr-400	2124	4	24	24	NUM
ftr-400	2124	5	.	.	PUNCT
ftr-400	2124	6	found	find	VERB
ftr-400	2124	7	�	�	PROPN
ftr-400	2124	8	that	that	DET
ftr-400	2124	9	detrimental	detrimental	ADJ
ftr-400	2124	10	tax	tax	NOUN
ftr-400	2124	11	treatment	treatment	NOUN
ftr-400	2124	12	contrary	contrary	ADJ
ftr-400	2124	13	to	to	ADP
ftr-400	2124	14	a	a	DET
ftr-400	2124	15	fundamental	fundamental	ADJ
ftr-400	2124	16	freedom	freedom	NOUN
ftr-400	2124	17	can	can	AUX
ftr-400	2124	18	not	not	PART
ftr-400	2124	19	be	be	AUX
ftr-400	2124	20	justified	justify	VERB
ftr-400	2124	21	by	by	ADP
ftr-400	2124	22	the	the	DET
ftr-400	2124	23	existence	existence	NOUN
ftr-400	2124	24	of	of	ADP
ftr-400	2124	25	other	other	ADJ
ftr-400	2124	26	tax	tax	NOUN
ftr-400	2124	27	advantages	advantage	NOUN
ftr-400	2124	28	,	,	PUNCT
ftr-400	2124	29	even	even	ADV
ftr-400	2124	30	if	if	SCONJ
ftr-400	2124	31	those	those	DET
ftr-400	2124	32	advantages	advantage	NOUN
ftr-400	2124	33	exist	exist	VERB
ftr-400	2124	34	.	.	PUNCT
ftr-400	2124	35	.	.	PUNCT
ftr-400	2124	36	.	.	PUNCT
ftr-400	2124	37	.	.	PUNCT
ftr-400	2125	1	�	�	PROPN
ftr-400	2125	2	557	557	NUM
ftr-400	2125	3	however	however	ADV
ftr-400	2125	4	,	,	PUNCT
ftr-400	2125	5	in	in	ADP
ftr-400	2125	6	a	a	DET
ftr-400	2125	7	more	more	ADV
ftr-400	2125	8	recent	recent	ADJ
ftr-400	2125	9	direct	direct	ADJ
ftr-400	2125	10	tax	tax	NOUN
ftr-400	2125	11	decision	decision	NOUN
ftr-400	2125	12	with	with	ADP
ftr-400	2125	13	respect	respect	NOUN
ftr-400	2125	14	to	to	ADP
ftr-400	2125	15	the	the	DET
ftr-400	2125	16	free	free	ADJ
ftr-400	2125	17	movement	movement	NOUN
ftr-400	2125	18	of	of	ADP
ftr-400	2125	19	services	service	NOUN
ftr-400	2125	20	,	,	PUNCT
ftr-400	2125	21	the	the	DET
ftr-400	2125	22	ecj	ecj	NOUN
ftr-400	2125	23	confirmed	confirm	VERB
ftr-400	2125	24	the	the	DET
ftr-400	2125	25	generally	generally	ADV
ftr-400	2125	26	accepted	accept	VERB
ftr-400	2125	27	allocation	allocation	NOUN
ftr-400	2125	28	of	of	ADP
ftr-400	2125	29	the	the	DET
ftr-400	2125	30	right	right	NOUN
ftr-400	2125	31	to	to	PART
ftr-400	2125	32	tax	tax	VERB
ftr-400	2125	33	among	among	ADP
ftr-400	2125	34	residence	residence	NOUN
ftr-400	2125	35	and	and	CCONJ
ftr-400	2125	36	source	source	NOUN
ftr-400	2125	37	states.558	states.558	ADJ
ftr-400	2125	38	in	in	SCONJ
ftr-400	2125	39	gerritse,559	gerritse,559	NOUN
ftr-400	2125	40	the	the	DET
ftr-400	2125	41	ecj	ecj	NOUN
ftr-400	2125	42	had	have	VERB
ftr-400	2125	43	to	to	PART
ftr-400	2125	44	tackle	tackle	VERB
ftr-400	2125	45	the	the	DET
ftr-400	2125	46	question	question	NOUN
ftr-400	2125	47	of	of	ADP
ftr-400	2125	48	whether	whether	SCONJ
ftr-400	2125	49	article	article	NOUN
ftr-400	2125	50	59	59	NUM
ftr-400	2125	51	(	(	PUNCT
ftr-400	2125	52	now	now	ADV
ftr-400	2125	53	art	art	NOUN
ftr-400	2125	54	.	.	PUNCT
ftr-400	2126	1	49	49	NUM
ftr-400	2126	2	)	)	PUNCT
ftr-400	2126	3	precludes	preclude	VERB
ftr-400	2126	4	a	a	DET
ftr-400	2126	5	national	national	ADJ
ftr-400	2126	6	law	law	NOUN
ftr-400	2126	7	that	that	PRON
ftr-400	2126	8	taxes	tax	VERB
ftr-400	2126	9	gross	gross	ADJ
ftr-400	2126	10	income	income	NOUN
ftr-400	2126	11	when	when	SCONJ
ftr-400	2126	12	taxing	tax	VERB
ftr-400	2126	13	nonresidents	nonresident	NOUN
ftr-400	2126	14	,	,	PUNCT
ftr-400	2126	15	but	but	CCONJ
ftr-400	2126	16	net	net	ADJ
ftr-400	2126	17	income	income	NOUN
ftr-400	2126	18	when	when	SCONJ
ftr-400	2126	19	taxing	tax	VERB
ftr-400	2126	20	residents.560	residents.560	PROPN
ftr-400	2126	21	mr	mr	PROPN
ftr-400	2126	22	.	.	PROPN
ftr-400	2126	23	gerritse	gerritse	PROPN
ftr-400	2126	24	,	,	PUNCT
ftr-400	2126	25	a	a	DET
ftr-400	2126	26	citizen	citizen	NOUN
ftr-400	2126	27	and	and	CCONJ
ftr-400	2126	28	resident	resident	NOUN
ftr-400	2126	29	of	of	ADP
ftr-400	2126	30	the	the	DET
ftr-400	2126	31	netherlands	netherlands	PROPN
ftr-400	2126	32	,	,	PUNCT
ftr-400	2126	33	earned	earn	VERB
ftr-400	2126	34	approximately	approximately	ADV
ftr-400	2126	35	6,000	6,000	NUM
ftr-400	2126	36	dem	dem	NOUN
ftr-400	2126	37	,	,	PUNCT
ftr-400	2126	38	or	or	CCONJ
ftr-400	2126	39	10	10	NUM
ftr-400	2126	40	%	%	NOUN
ftr-400	2126	41	of	of	ADP
ftr-400	2126	42	his	his	PRON
ftr-400	2126	43	income	income	NOUN
ftr-400	2126	44	,	,	PUNCT
ftr-400	2126	45	for	for	ADP
ftr-400	2126	46	performing	perform	VERB
ftr-400	2126	47	as	as	ADP
ftr-400	2126	48	a	a	DET
ftr-400	2126	49	drummer	drummer	NOUN
ftr-400	2126	50	in	in	ADP
ftr-400	2126	51	berlin.561	berlin.561	ADJ
ftr-400	2126	52	german	german	ADJ
ftr-400	2126	53	income	income	NOUN
ftr-400	2126	54	tax	tax	NOUN
ftr-400	2126	55	law	law	NOUN
ftr-400	2126	56	distinguished	distinguish	VERB
ftr-400	2126	57	between	between	ADP
ftr-400	2126	58	residents	resident	NOUN
ftr-400	2126	59	,	,	PUNCT
ftr-400	2126	60	who	who	PRON
ftr-400	2126	61	are	be	AUX
ftr-400	2126	62	allowed	allow	VERB
ftr-400	2126	63	to	to	PART
ftr-400	2126	64	deduct	deduct	VERB
ftr-400	2126	65	business	business	NOUN
ftr-400	2126	66	expenses	expense	NOUN
ftr-400	2126	67	,	,	PUNCT
ftr-400	2126	68	and	and	CCONJ
ftr-400	2126	69	nonresidents	nonresident	NOUN
ftr-400	2126	70	like	like	ADP
ftr-400	2126	71	gerritse	gerritse	NOUN
ftr-400	2126	72	,	,	PUNCT
ftr-400	2126	73	who	who	PRON
ftr-400	2126	74	are	be	AUX
ftr-400	2126	75	not	not	PART
ftr-400	2126	76	allowed	allow	VERB
ftr-400	2126	77	to	to	PART
ftr-400	2126	78	deduct	deduct	VERB
ftr-400	2126	79	such	such	ADJ
ftr-400	2126	80	expenses.562	expenses.562	ADJ
ftr-400	2126	81	resident	resident	NOUN
ftr-400	2126	82	taxpayers	taxpayer	NOUN
ftr-400	2126	83	are	be	AUX
ftr-400	2126	84	taxed	tax	VERB
ftr-400	2126	85	on	on	ADP
ftr-400	2126	86	worldwide	worldwide	ADJ
ftr-400	2126	87	income	income	NOUN
ftr-400	2126	88	at	at	ADP
ftr-400	2126	89	progressive	progressive	ADJ
ftr-400	2126	90	tax	tax	NOUN
ftr-400	2126	91	rates	rate	NOUN
ftr-400	2126	92	with	with	ADP
ftr-400	2126	93	a	a	DET
ftr-400	2126	94	nontaxable	nontaxable	ADJ
ftr-400	2126	95	threshold	threshold	NOUN
ftr-400	2126	96	of	of	ADP
ftr-400	2126	97	12,095	12,095	NUM
ftr-400	2126	98	dem	dem	NOUN
ftr-400	2126	99	,	,	PUNCT
ftr-400	2126	100	whereas	whereas	SCONJ
ftr-400	2126	101	nonresident	nonresident	ADJ
ftr-400	2126	102	artists	artist	NOUN
ftr-400	2126	103	are	be	AUX
ftr-400	2126	104	taxed	tax	VERB
ftr-400	2126	105	at	at	ADP
ftr-400	2126	106	a	a	DET
ftr-400	2126	107	flat	flat	ADJ
ftr-400	2126	108	25	25	NUM
ftr-400	2126	109	%	%	NOUN
ftr-400	2127	1	rate.563	rate.563	PROPN
ftr-400	2127	2	mr	mr	PROPN
ftr-400	2127	3	.	.	PROPN
ftr-400	2127	4	gerritse	gerritse	PROPN
ftr-400	2127	5	argued	argue	VERB
ftr-400	2127	6	that	that	SCONJ
ftr-400	2127	7	if	if	SCONJ
ftr-400	2127	8	he	he	PRON
ftr-400	2127	9	were	be	AUX
ftr-400	2127	10	a	a	DET
ftr-400	2127	11	german	german	ADJ
ftr-400	2127	12	resident	resident	NOUN
ftr-400	2127	13	,	,	PUNCT
ftr-400	2127	14	he	he	PRON
ftr-400	2127	15	would	would	AUX
ftr-400	2127	16	not	not	PART
ftr-400	2127	17	have	have	AUX
ftr-400	2127	18	been	be	AUX
ftr-400	2127	19	required	require	VERB
ftr-400	2127	20	to	to	PART
ftr-400	2127	21	pay	pay	VERB
ftr-400	2127	22	taxes	taxis	NOUN
ftr-400	2127	23	on	on	ADP
ftr-400	2127	24	the	the	DET
ftr-400	2127	25	amount	amount	NOUN
ftr-400	2127	26	of	of	ADP
ftr-400	2127	27	income	income	NOUN
ftr-400	2127	28	earned	earn	VERB
ftr-400	2127	29	in	in	ADP
ftr-400	2127	30	berlin	berlin	PROPN
ftr-400	2127	31	,	,	PUNCT
ftr-400	2127	32	as	as	SCONJ
ftr-400	2127	33	that	that	DET
ftr-400	2127	34	amount	amount	NOUN
ftr-400	2127	35	was	be	AUX
ftr-400	2127	36	less	less	ADJ
ftr-400	2127	37	than	than	ADP
ftr-400	2127	38	the	the	DET
ftr-400	2127	39	nontaxable	nontaxable	NOUN
ftr-400	2127	40	threshold.564	threshold.564	NOUN
ftr-400	2127	41	the	the	DET
ftr-400	2127	42	german	german	ADJ
ftr-400	2127	43	court	court	NOUN
ftr-400	2127	44	referred	refer	VERB
ftr-400	2127	45	the	the	DET
ftr-400	2127	46	matter	matter	NOUN
ftr-400	2127	47	to	to	ADP
ftr-400	2127	48	the	the	DET
ftr-400	2127	49	ecj	ecj	PROPN
ftr-400	2127	50	,	,	PUNCT
ftr-400	2127	51	asking	ask	VERB
ftr-400	2127	52	whether	whether	SCONJ
ftr-400	2127	53	the	the	DET
ftr-400	2127	54	treaty	treaty	NOUN
ftr-400	2127	55	precludes	preclude	VERB
ftr-400	2127	56	a	a	DET
ftr-400	2127	57	german	german	ADJ
ftr-400	2127	58	tax	tax	NOUN
ftr-400	2127	59	law	law	NOUN
ftr-400	2127	60	that	that	PRON
ftr-400	2127	61	allows	allow	VERB
ftr-400	2127	62	no	no	DET
ftr-400	2127	63	business	business	NOUN
ftr-400	2127	64	deductions	deduction	NOUN
ftr-400	2127	65	and	and	CCONJ
ftr-400	2127	66	a	a	DET
ftr-400	2127	67	uniform	uniform	ADJ
ftr-400	2127	68	tax	tax	NOUN
ftr-400	2127	69	rate	rate	NOUN
ftr-400	2127	70	applied	apply	VERB
ftr-400	2127	71	to	to	ADP
ftr-400	2127	72	nonresidents	nonresident	NOUN
ftr-400	2127	73	,	,	PUNCT
ftr-400	2127	74	whereas	whereas	SCONJ
ftr-400	2127	75	residents	resident	NOUN
ftr-400	2127	76	are	be	AUX
ftr-400	2127	77	able	able	ADJ
ftr-400	2127	78	to	to	PART
ftr-400	2127	79	deduct	deduct	VERB
ftr-400	2127	80	business	business	NOUN
ftr-400	2127	81	expenses	expense	NOUN
ftr-400	2127	82	and	and	CCONJ
ftr-400	2127	83	are	be	AUX
ftr-400	2127	84	taxed	tax	VERB
ftr-400	2127	85	according	accord	VERB
ftr-400	2127	86	to	to	ADP
ftr-400	2127	87	a	a	DET
ftr-400	2127	88	progressive	progressive	ADJ
ftr-400	2127	89	tax	tax	NOUN
ftr-400	2127	90	table	table	NOUN
ftr-400	2127	91	,	,	PUNCT
ftr-400	2127	92	including	include	VERB
ftr-400	2127	93	a	a	DET
ftr-400	2127	94	nontaxable	nontaxable	ADJ
ftr-400	2127	95	threshold	threshold	NOUN
ftr-400	2127	96	amount.565	amount.565	PROPN
ftr-400	2127	97	because	because	SCONJ
ftr-400	2127	98	gerritse	gerritse	NOUN
ftr-400	2127	99	performed	perform	VERB
ftr-400	2127	100	services	service	NOUN
ftr-400	2127	101	in	in	ADP
ftr-400	2127	102	germany	germany	PROPN
ftr-400	2127	103	,	,	PUNCT
ftr-400	2127	104	the	the	DET
ftr-400	2127	105	main	main	ADJ
ftr-400	2127	106	issue	issue	NOUN
ftr-400	2127	107	126	126	NUM
ftr-400	2127	108	florida	florida	PROPN
ftr-400	2127	109	tax	tax	NOUN
ftr-400	2127	110	review	review	NOUN
ftr-400	2127	111	[	[	X
ftr-400	2127	112	vol.7:2	vol.7:2	NOUN
ftr-400	2127	113	566	566	NUM
ftr-400	2127	114	.	.	PUNCT
ftr-400	2128	1	i	i	PRON
ftr-400	2128	2	d.	d.	PROPN
ftr-400	2128	3	¶	¶	PROPN
ftr-400	2128	4	23	23	NUM
ftr-400	2128	5	.	.	PUNCT
ftr-400	2129	1	567	567	NUM
ftr-400	2129	2	.	.	PUNCT
ftr-400	2130	1	i	i	PRON
ftr-400	2130	2	d.	d.	PROPN
ftr-400	2130	3	¶	¶	PROPN
ftr-400	2130	4	28	28	NUM
ftr-400	2130	5	.	.	PUNCT
ftr-400	2131	1	568	568	NUM
ftr-400	2131	2	.	.	PUNCT
ftr-400	2132	1	i	i	PRON
ftr-400	2132	2	d.	d.	PROPN
ftr-400	2132	3	¶	¶	PROPN
ftr-400	2132	4	35	35	NUM
ftr-400	2132	5	.	.	PUNCT
ftr-400	2133	1	569	569	NUM
ftr-400	2133	2	.	.	PUNCT
ftr-400	2134	1	i	i	PRON
ftr-400	2134	2	d.	d.	PROPN
ftr-400	2134	3	¶	¶	PROPN
ftr-400	2134	4	53	53	NUM
ftr-400	2134	5	.	.	PUNCT
ftr-400	2135	1	570	570	NUM
ftr-400	2135	2	.	.	PUNCT
ftr-400	2136	1	i	i	PRON
ftr-400	2136	2	d.	d.	PROPN
ftr-400	2136	3	¶	¶	PROPN
ftr-400	2136	4	54	54	NUM
ftr-400	2136	5	.	.	PUNCT
ftr-400	2136	6	571	571	NUM
ftr-400	2136	7	.	.	PUNCT
ftr-400	2137	1	i	i	PRON
ftr-400	2137	2	d.	d.	PROPN
ftr-400	2137	3	¶¶	¶¶	PROPN
ftr-400	2137	4	54	54	NUM
ftr-400	2137	5	-	-	SYM
ftr-400	2137	6	55	55	NUM
ftr-400	2137	7	.	.	PUNCT
ftr-400	2137	8	572	572	NUM
ftr-400	2137	9	.	.	PUNCT
ftr-400	2138	1	i	i	PRON
ftr-400	2138	2	d.	d.	PROPN
ftr-400	2138	3	¶	¶	PROPN
ftr-400	2138	4	55	55	NUM
ftr-400	2138	5	.	.	PUNCT
ftr-400	2139	1	573	573	NUM
ftr-400	2139	2	.	.	PUNCT
ftr-400	2140	1	three	three	NUM
ftr-400	2140	2	new	new	ADJ
ftr-400	2140	3	tax	tax	NOUN
ftr-400	2140	4	cases	case	NOUN
ftr-400	2140	5	before	before	ADP
ftr-400	2140	6	the	the	DET
ftr-400	2140	7	ecj	ecj	PROPN
ftr-400	2140	8	,	,	PUNCT
ftr-400	2140	9	dec	dec	PROPN
ftr-400	2140	10	.	.	PROPN
ftr-400	2140	11	20	20	NUM
ftr-400	2140	12	,	,	PUNCT
ftr-400	2140	13	2004	2004	NUM
ftr-400	2140	14	,	,	PUNCT
ftr-400	2140	15	at	at	ADP
ftr-400	2140	16	http://www.allarts.nl/english/articles/2004	http://www.allarts.nl/english/articles/2004	PROPN
ftr-400	2140	17	(	(	PUNCT
ftr-400	2140	18	follow	follow	VERB
ftr-400	2140	19	�	�	PROPN
ftr-400	2140	20	three	three	NUM
ftr-400	2140	21	new	new	ADJ
ftr-400	2140	22	cases	case	NOUN
ftr-400	2140	23	ecj	ecj	PROPN
ftr-400	2140	24	.	.	PUNCT
ftr-400	2140	25	.	.	PUNCT
ftr-400	2141	1	.	.	PUNCT
ftr-400	2142	1	�	�	PROPN
ftr-400	2142	2	hyperlink	hyperlink	PROPN
ftr-400	2142	3	)	)	PUNCT
ftr-400	2142	4	(	(	PUNCT
ftr-400	2142	5	explaining	explain	VERB
ftr-400	2142	6	that	that	SCONJ
ftr-400	2142	7	the	the	DET
ftr-400	2142	8	ecj	ecj	NOUN
ftr-400	2142	9	will	will	AUX
ftr-400	2142	10	likely	likely	ADV
ftr-400	2142	11	expand	expand	VERB
ftr-400	2142	12	on	on	ADP
ftr-400	2142	13	the	the	DET
ftr-400	2142	14	gerritse	gerritse	NOUN
ftr-400	2142	15	decision	decision	NOUN
ftr-400	2142	16	in	in	ADP
ftr-400	2142	17	the	the	DET
ftr-400	2142	18	recently	recently	ADV
ftr-400	2142	19	referred	refer	VERB
ftr-400	2142	20	tax	tax	NOUN
ftr-400	2142	21	cases	case	NOUN
ftr-400	2142	22	of	of	ADP
ftr-400	2142	23	c-290/04	c-290/04	PROPN
ftr-400	2142	24	fkp	fkp	PROPN
ftr-400	2142	25	scorpio	scorpio	PROPN
ftr-400	2142	26	konzertproduktion	konzertproduktion	PROPN
ftr-400	2142	27	,	,	PUNCT
ftr-400	2142	28	c-345/04	c-345/04	PROPN
ftr-400	2142	29	centro	centro	PROPN
ftr-400	2142	30	equestro	equestro	VERB
ftr-400	2142	31	de	de	PROPN
ftr-400	2142	32	leziria	leziria	PROPN
ftr-400	2142	33	grande	grande	PROPN
ftr-400	2142	34	lda	lda	PROPN
ftr-400	2142	35	.	.	PUNCT
ftr-400	2143	1	and	and	CCONJ
ftr-400	2143	2	c-386/04	c-386/04	PROPN
ftr-400	2143	3	centro	centro	X
ftr-400	2143	4	di	di	PROPN
ftr-400	2143	5	musicologia	musicologia	PROPN
ftr-400	2143	6	walter	walter	PROPN
ftr-400	2143	7	stauffer	stauffer	PROPN
ftr-400	2143	8	,	,	PUNCT
ftr-400	2143	9	and	and	CCONJ
ftr-400	2143	10	rule	rule	VERB
ftr-400	2143	11	that	that	SCONJ
ftr-400	2143	12	member	member	NOUN
ftr-400	2143	13	states	state	NOUN
ftr-400	2143	14	can	can	AUX
ftr-400	2143	15	not	not	PART
ftr-400	2143	16	tax	tax	VERB
ftr-400	2143	17	nonresident	nonresident	ADJ
ftr-400	2143	18	artists	artist	NOUN
ftr-400	2143	19	and	and	CCONJ
ftr-400	2143	20	sportsmen	sportsman	NOUN
ftr-400	2143	21	more	more	ADV
ftr-400	2143	22	heavily	heavily	ADV
ftr-400	2143	23	than	than	ADP
ftr-400	2143	24	resident	resident	ADJ
ftr-400	2143	25	artists	artist	NOUN
ftr-400	2143	26	and	and	CCONJ
ftr-400	2143	27	sportsmen	sportsman	NOUN
ftr-400	2143	28	)	)	PUNCT
ftr-400	2143	29	.	.	PUNCT
ftr-400	2144	1	before	before	SCONJ
ftr-400	2144	2	the	the	DET
ftr-400	2144	3	court	court	NOUN
ftr-400	2144	4	concerned	concern	VERB
ftr-400	2144	5	the	the	DET
ftr-400	2144	6	freedom	freedom	NOUN
ftr-400	2144	7	to	to	PART
ftr-400	2144	8	provide	provide	VERB
ftr-400	2144	9	services	service	NOUN
ftr-400	2144	10	,	,	PUNCT
ftr-400	2144	11	rather	rather	ADV
ftr-400	2144	12	than	than	ADP
ftr-400	2144	13	the	the	DET
ftr-400	2144	14	freedom	freedom	NOUN
ftr-400	2144	15	of	of	ADP
ftr-400	2144	16	establishment.566	establishment.566	NOUN
ftr-400	2144	17	with	with	ADP
ftr-400	2144	18	respect	respect	NOUN
ftr-400	2144	19	to	to	ADP
ftr-400	2144	20	the	the	DET
ftr-400	2144	21	deductibility	deductibility	NOUN
ftr-400	2144	22	of	of	ADP
ftr-400	2144	23	the	the	DET
ftr-400	2144	24	business	business	NOUN
ftr-400	2144	25	expenses	expense	NOUN
ftr-400	2144	26	,	,	PUNCT
ftr-400	2144	27	the	the	DET
ftr-400	2144	28	ecj	ecj	NOUN
ftr-400	2144	29	ruled	rule	VERB
ftr-400	2144	30	that	that	SCONJ
ftr-400	2144	31	a	a	DET
ftr-400	2144	32	tax	tax	NOUN
ftr-400	2144	33	law	law	NOUN
ftr-400	2144	34	permitting	permit	VERB
ftr-400	2144	35	only	only	ADV
ftr-400	2144	36	residents	resident	NOUN
ftr-400	2144	37	to	to	PART
ftr-400	2144	38	deduct	deduct	VERB
ftr-400	2144	39	business	business	NOUN
ftr-400	2144	40	expenses	expense	NOUN
ftr-400	2144	41	constitutes	constitute	VERB
ftr-400	2144	42	indirect	indirect	ADJ
ftr-400	2144	43	discrimination	discrimination	NOUN
ftr-400	2144	44	on	on	ADP
ftr-400	2144	45	grounds	ground	NOUN
ftr-400	2144	46	of	of	ADP
ftr-400	2144	47	nationality	nationality	NOUN
ftr-400	2144	48	,	,	PUNCT
ftr-400	2144	49	contrary	contrary	ADJ
ftr-400	2144	50	to	to	ADP
ftr-400	2144	51	the	the	DET
ftr-400	2144	52	principles	principle	NOUN
ftr-400	2144	53	of	of	ADP
ftr-400	2144	54	articles	article	NOUN
ftr-400	2144	55	59	59	NUM
ftr-400	2144	56	and	and	CCONJ
ftr-400	2144	57	60	60	NUM
ftr-400	2144	58	(	(	PUNCT
ftr-400	2144	59	now	now	ADV
ftr-400	2144	60	arts	art	NOUN
ftr-400	2144	61	.	.	PUNCT
ftr-400	2145	1	49	49	NUM
ftr-400	2145	2	and	and	CCONJ
ftr-400	2145	3	50	50	NUM
ftr-400	2145	4	)	)	PUNCT
ftr-400	2145	5	of	of	ADP
ftr-400	2145	6	the	the	DET
ftr-400	2145	7	ec	ec	PROPN
ftr-400	2145	8	treaty.567	treaty.567	NOUN
ftr-400	2145	9	regarding	regard	VERB
ftr-400	2145	10	the	the	DET
ftr-400	2145	11	different	different	ADJ
ftr-400	2145	12	rates	rate	NOUN
ftr-400	2145	13	of	of	ADP
ftr-400	2145	14	taxation	taxation	NOUN
ftr-400	2145	15	,	,	PUNCT
ftr-400	2145	16	the	the	DET
ftr-400	2145	17	finanzamt	finanzamt	NOUN
ftr-400	2145	18	and	and	CCONJ
ftr-400	2145	19	the	the	DET
ftr-400	2145	20	finnish	finnish	ADJ
ftr-400	2145	21	government	government	NOUN
ftr-400	2145	22	attempted	attempt	VERB
ftr-400	2145	23	to	to	PART
ftr-400	2145	24	justify	justify	VERB
ftr-400	2145	25	the	the	DET
ftr-400	2145	26	difference	difference	NOUN
ftr-400	2145	27	by	by	ADP
ftr-400	2145	28	arguing	argue	VERB
ftr-400	2145	29	that	that	SCONJ
ftr-400	2145	30	the	the	DET
ftr-400	2145	31	obligation	obligation	NOUN
ftr-400	2145	32	to	to	PART
ftr-400	2145	33	consider	consider	VERB
ftr-400	2145	34	a	a	DET
ftr-400	2145	35	taxpayer	taxpayer	NOUN
ftr-400	2145	36	�	�	PROPN
ftr-400	2145	37	s	s	PART
ftr-400	2145	38	personal	personal	ADJ
ftr-400	2145	39	situation	situation	NOUN
ftr-400	2145	40	is	be	AUX
ftr-400	2145	41	the	the	DET
ftr-400	2145	42	responsibility	responsibility	NOUN
ftr-400	2145	43	of	of	ADP
ftr-400	2145	44	the	the	DET
ftr-400	2145	45	state	state	NOUN
ftr-400	2145	46	of	of	ADP
ftr-400	2145	47	residence	residence	NOUN
ftr-400	2145	48	and	and	CCONJ
ftr-400	2145	49	not	not	PART
ftr-400	2145	50	the	the	DET
ftr-400	2145	51	state	state	NOUN
ftr-400	2145	52	where	where	SCONJ
ftr-400	2145	53	the	the	DET
ftr-400	2145	54	income	income	NOUN
ftr-400	2145	55	is	be	AUX
ftr-400	2145	56	generated.568	generated.568	PROPN
ftr-400	2145	57	the	the	DET
ftr-400	2145	58	ecj	ecj	NOUN
ftr-400	2145	59	ruled	rule	VERB
ftr-400	2145	60	that	that	SCONJ
ftr-400	2145	61	although	although	SCONJ
ftr-400	2145	62	different	different	ADJ
ftr-400	2145	63	rates	rate	NOUN
ftr-400	2145	64	of	of	ADP
ftr-400	2145	65	taxation	taxation	NOUN
ftr-400	2145	66	for	for	ADP
ftr-400	2145	67	residents	resident	NOUN
ftr-400	2145	68	and	and	CCONJ
ftr-400	2145	69	nonresidents	nonresident	NOUN
ftr-400	2145	70	constitutes	constitute	VERB
ftr-400	2145	71	indirect	indirect	ADJ
ftr-400	2145	72	discrimination	discrimination	NOUN
ftr-400	2145	73	violating	violate	VERB
ftr-400	2145	74	article	article	NOUN
ftr-400	2145	75	60	60	NUM
ftr-400	2145	76	(	(	PUNCT
ftr-400	2145	77	now	now	ADV
ftr-400	2145	78	art	art	NOUN
ftr-400	2145	79	.	.	PUNCT
ftr-400	2146	1	50),569	50),569	NUM
ftr-400	2146	2	the	the	DET
ftr-400	2146	3	flat	flat	ADJ
ftr-400	2146	4	tax	tax	NOUN
ftr-400	2146	5	rate	rate	NOUN
ftr-400	2146	6	(	(	PUNCT
ftr-400	2146	7	in	in	ADP
ftr-400	2146	8	this	this	DET
ftr-400	2146	9	case	case	NOUN
ftr-400	2146	10	25	25	NUM
ftr-400	2146	11	%	%	NOUN
ftr-400	2146	12	)	)	PUNCT
ftr-400	2146	13	must	must	AUX
ftr-400	2146	14	be	be	AUX
ftr-400	2146	15	compared	compare	VERB
ftr-400	2146	16	to	to	ADP
ftr-400	2146	17	the	the	DET
ftr-400	2146	18	appropriate	appropriate	ADJ
ftr-400	2146	19	tax	tax	NOUN
ftr-400	2146	20	rate	rate	NOUN
ftr-400	2146	21	in	in	ADP
ftr-400	2146	22	the	the	DET
ftr-400	2146	23	progressive	progressive	ADJ
ftr-400	2146	24	rate	rate	NOUN
ftr-400	2146	25	table.570	table.570	NOUN
ftr-400	2146	26	in	in	ADP
ftr-400	2146	27	this	this	DET
ftr-400	2146	28	case	case	NOUN
ftr-400	2146	29	,	,	PUNCT
ftr-400	2146	30	germany	germany	PROPN
ftr-400	2146	31	�	�	PROPN
ftr-400	2146	32	s	s	PART
ftr-400	2146	33	flat	flat	ADJ
ftr-400	2146	34	rate	rate	NOUN
ftr-400	2146	35	was	be	AUX
ftr-400	2146	36	not	not	PART
ftr-400	2146	37	in	in	ADP
ftr-400	2146	38	violation	violation	NOUN
ftr-400	2146	39	of	of	ADP
ftr-400	2146	40	treaty	treaty	NOUN
ftr-400	2146	41	provisions	provision	NOUN
ftr-400	2146	42	because	because	SCONJ
ftr-400	2146	43	when	when	SCONJ
ftr-400	2146	44	the	the	DET
ftr-400	2146	45	tax	tax	NOUN
ftr-400	2146	46	-	-	PUNCT
ftr-400	2146	47	free	free	ADJ
ftr-400	2146	48	allowance	allowance	NOUN
ftr-400	2146	49	amount	amount	NOUN
ftr-400	2146	50	was	be	AUX
ftr-400	2146	51	added	add	VERB
ftr-400	2146	52	to	to	ADP
ftr-400	2146	53	his	his	PRON
ftr-400	2146	54	net	net	ADJ
ftr-400	2146	55	income	income	NOUN
ftr-400	2146	56	(	(	PUNCT
ftr-400	2146	57	as	as	SCONJ
ftr-400	2146	58	he	he	PRON
ftr-400	2146	59	had	have	AUX
ftr-400	2146	60	already	already	ADV
ftr-400	2146	61	received	receive	VERB
ftr-400	2146	62	the	the	DET
ftr-400	2146	63	benefit	benefit	NOUN
ftr-400	2146	64	of	of	ADP
ftr-400	2146	65	a	a	DET
ftr-400	2146	66	taxfree	taxfree	ADJ
ftr-400	2146	67	allowance	allowance	NOUN
ftr-400	2146	68	in	in	ADP
ftr-400	2146	69	his	his	PRON
ftr-400	2146	70	state	state	NOUN
ftr-400	2146	71	of	of	ADP
ftr-400	2146	72	residence	residence	NOUN
ftr-400	2146	73	)	)	PUNCT
ftr-400	2146	74	,	,	PUNCT
ftr-400	2146	75	germany	germany	PROPN
ftr-400	2146	76	would	would	AUX
ftr-400	2146	77	have	have	AUX
ftr-400	2146	78	applied	apply	VERB
ftr-400	2146	79	a	a	DET
ftr-400	2146	80	rate	rate	NOUN
ftr-400	2146	81	of	of	ADP
ftr-400	2146	82	tax	tax	NOUN
ftr-400	2146	83	of	of	ADP
ftr-400	2146	84	26.5	26.5	NUM
ftr-400	2146	85	%	%	NOUN
ftr-400	2146	86	using	use	VERB
ftr-400	2146	87	the	the	DET
ftr-400	2146	88	progressive	progressive	ADJ
ftr-400	2146	89	rate	rate	NOUN
ftr-400	2146	90	table.571	table.571	PROPN
ftr-400	2146	91	thus	thus	ADV
ftr-400	2146	92	,	,	PUNCT
ftr-400	2146	93	in	in	ADP
ftr-400	2146	94	this	this	DET
ftr-400	2146	95	case	case	NOUN
ftr-400	2146	96	,	,	PUNCT
ftr-400	2146	97	the	the	DET
ftr-400	2146	98	25	25	NUM
ftr-400	2146	99	%	%	NOUN
ftr-400	2146	100	flat	flat	ADJ
ftr-400	2146	101	rate	rate	NOUN
ftr-400	2146	102	was	be	AUX
ftr-400	2146	103	not	not	PART
ftr-400	2146	104	in	in	ADP
ftr-400	2146	105	excess	excess	NOUN
ftr-400	2146	106	of	of	ADP
ftr-400	2146	107	the	the	DET
ftr-400	2146	108	rate	rate	NOUN
ftr-400	2146	109	that	that	PRON
ftr-400	2146	110	would	would	AUX
ftr-400	2146	111	have	have	AUX
ftr-400	2146	112	been	be	AUX
ftr-400	2146	113	applied	apply	VERB
ftr-400	2146	114	to	to	ADP
ftr-400	2146	115	a	a	DET
ftr-400	2146	116	resident	resident	NOUN
ftr-400	2146	117	using	use	VERB
ftr-400	2146	118	the	the	DET
ftr-400	2146	119	progressive	progressive	ADJ
ftr-400	2146	120	rate	rate	NOUN
ftr-400	2146	121	table	table	NOUN
ftr-400	2146	122	after	after	ADP
ftr-400	2146	123	factoring	factor	VERB
ftr-400	2146	124	in	in	ADP
ftr-400	2146	125	the	the	DET
ftr-400	2146	126	tax	tax	NOUN
ftr-400	2146	127	-	-	PUNCT
ftr-400	2146	128	free	free	ADJ
ftr-400	2146	129	allowance.572	allowance.572	NUM
ftr-400	2146	130	three	three	NUM
ftr-400	2146	131	cases	case	NOUN
ftr-400	2146	132	recently	recently	ADV
ftr-400	2146	133	referred	refer	VERB
ftr-400	2146	134	to	to	ADP
ftr-400	2146	135	the	the	DET
ftr-400	2146	136	ecj	ecj	NOUN
ftr-400	2146	137	further	further	ADJ
ftr-400	2146	138	question	question	NOUN
ftr-400	2146	139	whether	whether	SCONJ
ftr-400	2146	140	or	or	CCONJ
ftr-400	2146	141	not	not	PART
ftr-400	2146	142	a	a	DET
ftr-400	2146	143	member	member	NOUN
ftr-400	2146	144	state	state	NOUN
ftr-400	2146	145	can	can	AUX
ftr-400	2146	146	tax	tax	VERB
ftr-400	2146	147	nonresident	nonresident	ADJ
ftr-400	2146	148	artists	artist	NOUN
ftr-400	2146	149	and	and	CCONJ
ftr-400	2146	150	sportsmen	sportsman	NOUN
ftr-400	2146	151	more	more	ADV
ftr-400	2146	152	heavily	heavily	ADV
ftr-400	2146	153	than	than	ADP
ftr-400	2146	154	resident	resident	ADJ
ftr-400	2146	155	artists	artist	NOUN
ftr-400	2146	156	and	and	CCONJ
ftr-400	2146	157	sportsmen.573	sportsmen.573	NOUN
ftr-400	2146	158	3	3	NUM
ftr-400	2146	159	.	.	PUNCT
ftr-400	2147	1	analysis	analysis	NOUN
ftr-400	2147	2	in	in	ADP
ftr-400	2147	3	the	the	DET
ftr-400	2147	4	area	area	NOUN
ftr-400	2147	5	of	of	ADP
ftr-400	2147	6	tax	tax	NOUN
ftr-400	2147	7	discrimination	discrimination	NOUN
ftr-400	2147	8	,	,	PUNCT
ftr-400	2147	9	both	both	CCONJ
ftr-400	2147	10	the	the	DET
ftr-400	2147	11	supreme	supreme	PROPN
ftr-400	2147	12	court	court	PROPN
ftr-400	2147	13	and	and	CCONJ
ftr-400	2147	14	the	the	DET
ftr-400	2147	15	european	european	PROPN
ftr-400	2147	16	court	court	PROPN
ftr-400	2147	17	of	of	ADP
ftr-400	2147	18	justice	justice	NOUN
ftr-400	2147	19	are	be	AUX
ftr-400	2147	20	engaged	engage	VERB
ftr-400	2147	21	in	in	ADP
ftr-400	2147	22	a	a	DET
ftr-400	2147	23	similar	similar	ADJ
ftr-400	2147	24	enterprise	enterprise	NOUN
ftr-400	2147	25	,	,	PUNCT
ftr-400	2147	26	balancing	balance	VERB
ftr-400	2147	27	well	well	ADV
ftr-400	2147	28	-	-	PUNCT
ftr-400	2147	29	established	establish	VERB
ftr-400	2147	30	tax	tax	NOUN
ftr-400	2147	31	principles	principle	NOUN
ftr-400	2147	32	against	against	ADP
ftr-400	2147	33	rights	right	NOUN
ftr-400	2147	34	provided	provide	VERB
ftr-400	2147	35	by	by	ADP
ftr-400	2147	36	a	a	DET
ftr-400	2147	37	constitution	constitution	NOUN
ftr-400	2147	38	or	or	CCONJ
ftr-400	2147	39	a	a	DET
ftr-400	2147	40	2005	2005	NUM
ftr-400	2147	41	]	]	PUNCT
ftr-400	2147	42	tax	tax	NOUN
ftr-400	2147	43	discrimination	discrimination	NOUN
ftr-400	2147	44	127	127	NUM
ftr-400	2147	45	574	574	NUM
ftr-400	2147	46	.	.	PUNCT
ftr-400	2148	1	tribe	tribe	NOUN
ftr-400	2148	2	,	,	PUNCT
ftr-400	2148	3	supra	supra	PROPN
ftr-400	2148	4	note	note	PROPN
ftr-400	2148	5	44	44	NUM
ftr-400	2148	6	,	,	PUNCT
ftr-400	2148	7	§	§	PROPN
ftr-400	2148	8	6	6	NUM
ftr-400	2148	9	-	-	SYM
ftr-400	2148	10	37	37	NUM
ftr-400	2148	11	,	,	PUNCT
ftr-400	2148	12	at	at	ADP
ftr-400	2148	13	1270	1270	NUM
ftr-400	2148	14	.	.	PUNCT
ftr-400	2149	1	575	575	NUM
ftr-400	2149	2	.	.	PUNCT
ftr-400	2150	1	i	i	PRON
ftr-400	2150	2	d.	d.	PROPN
ftr-400	2150	3	576	576	NUM
ftr-400	2150	4	.	.	PUNCT
ftr-400	2151	1	ec	ec	PROPN
ftr-400	2151	2	treaty	treaty	PROPN
ftr-400	2151	3	,	,	PUNCT
ftr-400	2151	4	supra	supra	PROPN
ftr-400	2151	5	note	note	PROPN
ftr-400	2151	6	15	15	NUM
ftr-400	2151	7	,	,	PUNCT
ftr-400	2151	8	art	art	NOUN
ftr-400	2151	9	.	.	PUNCT
ftr-400	2152	1	48	48	NUM
ftr-400	2152	2	(	(	PUNCT
ftr-400	2152	3	ex	ex	X
ftr-400	2152	4	art	art	NOUN
ftr-400	2152	5	.	.	PUNCT
ftr-400	2153	1	58	58	NUM
ftr-400	2153	2	)	)	PUNCT
ftr-400	2153	3	.	.	PUNCT
ftr-400	2154	1	577	577	NUM
ftr-400	2154	2	.	.	PUNCT
ftr-400	2155	1	case	case	NOUN
ftr-400	2155	2	c-55/94	c-55/94	NOUN
ftr-400	2155	3	,	,	PUNCT
ftr-400	2155	4	gebhard	gebhard	NOUN
ftr-400	2155	5	v.	v.	ADP
ftr-400	2155	6	consiglio	consiglio	PROPN
ftr-400	2155	7	dell	dell	PROPN
ftr-400	2155	8	�	�	PROPN
ftr-400	2155	9	ordine	ordine	PROPN
ftr-400	2155	10	degli	degli	NOUN
ftr-400	2155	11	avvocati	avvocati	PROPN
ftr-400	2155	12	e	e	PROPN
ftr-400	2155	13	procuratori	procuratori	PROPN
ftr-400	2155	14	di	di	PROPN
ftr-400	2155	15	milano	milano	PROPN
ftr-400	2155	16	,	,	PUNCT
ftr-400	2155	17	1995	1995	NUM
ftr-400	2155	18	e.c.r	e.c.r	X
ftr-400	2155	19	.	.	PUNCT
ftr-400	2156	1	i-4165	i-4165	PROPN
ftr-400	2156	2	,	,	PUNCT
ftr-400	2156	3	¶	¶	PROPN
ftr-400	2156	4	37	37	NUM
ftr-400	2156	5	(	(	PUNCT
ftr-400	2156	6	citing	cite	VERB
ftr-400	2156	7	case	case	NOUN
ftr-400	2156	8	c-19/92	c-19/92	PROPN
ftr-400	2156	9	,	,	PUNCT
ftr-400	2156	10	kraus	kraus	PROPN
ftr-400	2156	11	v.	v.	PROPN
ftr-400	2156	12	land	land	PROPN
ftr-400	2156	13	baden	baden	PROPN
ftr-400	2156	14	-	-	PUNCT
ftr-400	2156	15	wuerttemberg	wuerttemberg	PROPN
ftr-400	2156	16	,	,	PUNCT
ftr-400	2156	17	1993	1993	NUM
ftr-400	2156	18	e.c.r	e.c.r	X
ftr-400	2156	19	.	.	PUNCT
ftr-400	2157	1	i-1663	i-1663	NOUN
ftr-400	2157	2	,	,	PUNCT
ftr-400	2157	3	¶	¶	NOUN
ftr-400	2157	4	32	32	NUM
ftr-400	2157	5	)	)	PUNCT
ftr-400	2157	6	.	.	PUNCT
ftr-400	2158	1	578	578	NUM
ftr-400	2158	2	.	.	PUNCT
ftr-400	2159	1	i	i	PRON
ftr-400	2159	2	d.	d.	PROPN
ftr-400	2159	3	�	�	PROPN
ftr-400	2159	4	nothing	nothing	PRON
ftr-400	2159	5	in	in	ADP
ftr-400	2159	6	the	the	DET
ftr-400	2159	7	record	record	NOUN
ftr-400	2159	8	indicates	indicate	VERB
ftr-400	2159	9	that	that	SCONJ
ftr-400	2159	10	nonresidents	nonresident	NOUN
ftr-400	2159	11	use	use	VERB
ftr-400	2159	12	larger	large	ADJ
ftr-400	2159	13	boats	boat	NOUN
ftr-400	2159	14	or	or	CCONJ
ftr-400	2159	15	different	different	ADJ
ftr-400	2159	16	fishing	fishing	NOUN
ftr-400	2159	17	methods	method	NOUN
ftr-400	2159	18	than	than	ADP
ftr-400	2159	19	residents	resident	NOUN
ftr-400	2159	20	,	,	PUNCT
ftr-400	2159	21	that	that	SCONJ
ftr-400	2159	22	the	the	DET
ftr-400	2159	23	cost	cost	NOUN
ftr-400	2159	24	of	of	ADP
ftr-400	2159	25	enforcing	enforce	VERB
ftr-400	2159	26	the	the	DET
ftr-400	2159	27	laws	law	NOUN
ftr-400	2159	28	against	against	ADP
ftr-400	2159	29	them	they	PRON
ftr-400	2159	30	is	be	AUX
ftr-400	2159	31	appreciably	appreciably	ADV
ftr-400	2159	32	greater	great	ADJ
ftr-400	2159	33	,	,	PUNCT
ftr-400	2159	34	or	or	CCONJ
ftr-400	2159	35	that	that	SCONJ
ftr-400	2159	36	any	any	DET
ftr-400	2159	37	substantial	substantial	ADJ
ftr-400	2159	38	amount	amount	NOUN
ftr-400	2159	39	of	of	ADP
ftr-400	2159	40	the	the	DET
ftr-400	2159	41	state	state	NOUN
ftr-400	2159	42	�	�	PROPN
ftr-400	2159	43	s	s	PART
ftr-400	2159	44	general	general	ADJ
ftr-400	2159	45	funds	fund	NOUN
ftr-400	2159	46	is	be	AUX
ftr-400	2159	47	devoted	devote	VERB
ftr-400	2159	48	to	to	PART
ftr-400	2159	49	shrimp	shrimp	NOUN
ftr-400	2159	50	conservation	conservation	NOUN
ftr-400	2159	51	.	.	PUNCT
ftr-400	2160	1	�	�	PROPN
ftr-400	2160	2	toomer	toomer	PROPN
ftr-400	2160	3	v.	v.	CCONJ
ftr-400	2160	4	witsell	witsell	PROPN
ftr-400	2160	5	,	,	PUNCT
ftr-400	2160	6	334	334	NUM
ftr-400	2160	7	u.s	u.s	PROPN
ftr-400	2160	8	.	.	PROPN
ftr-400	2160	9	385	385	NUM
ftr-400	2160	10	,	,	PUNCT
ftr-400	2160	11	398	398	NUM
ftr-400	2160	12	(	(	PUNCT
ftr-400	2160	13	1948	1948	NUM
ftr-400	2160	14	)	)	PUNCT
ftr-400	2160	15	.	.	PUNCT
ftr-400	2161	1	579	579	NUM
ftr-400	2161	2	.	.	X
ftr-400	2162	1	tribe	tribe	PROPN
ftr-400	2162	2	,	,	PUNCT
ftr-400	2162	3	supra	supra	PROPN
ftr-400	2162	4	note	note	PROPN
ftr-400	2162	5	44	44	NUM
ftr-400	2162	6	,	,	PUNCT
ftr-400	2162	7	§	§	PROPN
ftr-400	2162	8	6	6	NUM
ftr-400	2162	9	-	-	SYM
ftr-400	2162	10	37	37	NUM
ftr-400	2162	11	,	,	PUNCT
ftr-400	2162	12	at	at	ADP
ftr-400	2162	13	1256	1256	NUM
ftr-400	2162	14	.	.	PUNCT
ftr-400	2163	1	580	580	NUM
ftr-400	2163	2	.	.	PUNCT
ftr-400	2164	1	lunding	lunde	VERB
ftr-400	2164	2	v.	v.	ADP
ftr-400	2164	3	n.y	n.y	PROPN
ftr-400	2164	4	.	.	PROPN
ftr-400	2164	5	tax	tax	PROPN
ftr-400	2164	6	app	app	PROPN
ftr-400	2164	7	.	.	PUNCT
ftr-400	2164	8	trib	trib	PROPN
ftr-400	2164	9	.	.	PROPN
ftr-400	2164	10	,	,	PUNCT
ftr-400	2164	11	522	522	NUM
ftr-400	2164	12	u.s	u.s	PROPN
ftr-400	2164	13	.	.	PROPN
ftr-400	2164	14	287	287	NUM
ftr-400	2164	15	,	,	PUNCT
ftr-400	2164	16	297	297	NUM
ftr-400	2164	17	(	(	PUNCT
ftr-400	2164	18	1998	1998	NUM
ftr-400	2164	19	)	)	PUNCT
ftr-400	2164	20	(	(	PUNCT
ftr-400	2164	21	citing	cite	VERB
ftr-400	2164	22	austin	austin	PROPN
ftr-400	2164	23	v.	v.	PROPN
ftr-400	2164	24	new	new	PROPN
ftr-400	2164	25	hampshire	hampshire	PROPN
ftr-400	2164	26	,	,	PUNCT
ftr-400	2164	27	420	420	NUM
ftr-400	2164	28	u.s	u.s	PROPN
ftr-400	2164	29	.	.	PROPN
ftr-400	2164	30	656	656	NUM
ftr-400	2164	31	,	,	PUNCT
ftr-400	2164	32	665	665	NUM
ftr-400	2164	33	(	(	PUNCT
ftr-400	2164	34	1975	1975	NUM
ftr-400	2164	35	)	)	PUNCT
ftr-400	2164	36	)	)	PUNCT
ftr-400	2164	37	.	.	PUNCT
ftr-400	2165	1	treaty	treaty	NOUN
ftr-400	2165	2	.	.	PUNCT
ftr-400	2166	1	in	in	ADP
ftr-400	2166	2	the	the	DET
ftr-400	2166	3	american	american	ADJ
ftr-400	2166	4	jurisprudence	jurisprudence	NOUN
ftr-400	2166	5	,	,	PUNCT
ftr-400	2166	6	there	there	PRON
ftr-400	2166	7	appear	appear	VERB
ftr-400	2166	8	to	to	PART
ftr-400	2166	9	be	be	AUX
ftr-400	2166	10	three	three	NUM
ftr-400	2166	11	different	different	ADJ
ftr-400	2166	12	tests	test	NOUN
ftr-400	2166	13	to	to	PART
ftr-400	2166	14	be	be	AUX
ftr-400	2166	15	applied	apply	VERB
ftr-400	2166	16	depending	depend	VERB
ftr-400	2166	17	on	on	ADP
ftr-400	2166	18	which	which	PRON
ftr-400	2166	19	constitutional	constitutional	ADJ
ftr-400	2166	20	right	right	NOUN
ftr-400	2166	21	is	be	AUX
ftr-400	2166	22	asserted	assert	VERB
ftr-400	2166	23	.	.	PUNCT
ftr-400	2167	1	matters	matter	NOUN
ftr-400	2167	2	are	be	AUX
ftr-400	2167	3	further	far	ADV
ftr-400	2167	4	unnecessarily	unnecessarily	ADV
ftr-400	2167	5	complicated	complicate	VERB
ftr-400	2167	6	by	by	ADP
ftr-400	2167	7	the	the	DET
ftr-400	2167	8	fact	fact	NOUN
ftr-400	2167	9	that	that	SCONJ
ftr-400	2167	10	corporations	corporation	NOUN
ftr-400	2167	11	may	may	AUX
ftr-400	2167	12	not	not	PART
ftr-400	2167	13	avail	avail	VERB
ftr-400	2167	14	themselves	themselves	PRON
ftr-400	2167	15	of	of	ADP
ftr-400	2167	16	protection	protection	NOUN
ftr-400	2167	17	under	under	ADP
ftr-400	2167	18	the	the	DET
ftr-400	2167	19	privileges	privilege	NOUN
ftr-400	2167	20	and	and	CCONJ
ftr-400	2167	21	immunities	immunity	NOUN
ftr-400	2167	22	clause.574	clause.574	VERB
ftr-400	2167	23	only	only	ADV
ftr-400	2167	24	individuals	individual	NOUN
ftr-400	2167	25	may	may	AUX
ftr-400	2167	26	assert	assert	VERB
ftr-400	2167	27	this	this	DET
ftr-400	2167	28	protection	protection	NOUN
ftr-400	2167	29	;	;	PUNCT
ftr-400	2167	30	corporations	corporation	NOUN
ftr-400	2167	31	must	must	AUX
ftr-400	2167	32	invoke	invoke	VERB
ftr-400	2167	33	either	either	CCONJ
ftr-400	2167	34	the	the	DET
ftr-400	2167	35	equal	equal	ADJ
ftr-400	2167	36	protection	protection	NOUN
ftr-400	2167	37	or	or	CCONJ
ftr-400	2167	38	the	the	DET
ftr-400	2167	39	commerce	commerce	NOUN
ftr-400	2167	40	clause.575	clause.575	NOUN
ftr-400	2167	41	in	in	ADP
ftr-400	2167	42	the	the	DET
ftr-400	2167	43	eu	eu	PROPN
ftr-400	2167	44	,	,	PUNCT
ftr-400	2167	45	however	however	ADV
ftr-400	2167	46	,	,	PUNCT
ftr-400	2167	47	the	the	DET
ftr-400	2167	48	treaty	treaty	NOUN
ftr-400	2167	49	requires	require	VERB
ftr-400	2167	50	that	that	SCONJ
ftr-400	2167	51	corporations	corporation	NOUN
ftr-400	2167	52	must	must	AUX
ftr-400	2167	53	be	be	AUX
ftr-400	2167	54	treated	treat	VERB
ftr-400	2167	55	like	like	ADP
ftr-400	2167	56	natural	natural	ADJ
ftr-400	2167	57	persons.576	persons.576	NOUN
ftr-400	2167	58	in	in	ADP
ftr-400	2167	59	addition	addition	NOUN
ftr-400	2167	60	,	,	PUNCT
ftr-400	2167	61	the	the	DET
ftr-400	2167	62	case	case	NOUN
ftr-400	2167	63	law	law	NOUN
ftr-400	2167	64	has	have	AUX
ftr-400	2167	65	evolved	evolve	VERB
ftr-400	2167	66	to	to	ADP
ftr-400	2167	67	the	the	DET
ftr-400	2167	68	extent	extent	NOUN
ftr-400	2167	69	that	that	SCONJ
ftr-400	2167	70	there	there	PRON
ftr-400	2167	71	is	be	VERB
ftr-400	2167	72	now	now	ADV
ftr-400	2167	73	a	a	DET
ftr-400	2167	74	uniform	uniform	ADJ
ftr-400	2167	75	approach	approach	NOUN
ftr-400	2167	76	that	that	PRON
ftr-400	2167	77	is	be	AUX
ftr-400	2167	78	followed	follow	VERB
ftr-400	2167	79	with	with	ADP
ftr-400	2167	80	respect	respect	NOUN
ftr-400	2167	81	to	to	ADP
ftr-400	2167	82	each	each	PRON
ftr-400	2167	83	of	of	ADP
ftr-400	2167	84	the	the	DET
ftr-400	2167	85	four	four	NUM
ftr-400	2167	86	freedoms	freedom	NOUN
ftr-400	2167	87	.	.	PUNCT
ftr-400	2168	1	in	in	ADP
ftr-400	2168	2	1995	1995	NUM
ftr-400	2168	3	,	,	PUNCT
ftr-400	2168	4	the	the	DET
ftr-400	2168	5	court	court	NOUN
ftr-400	2168	6	summarized	summarize	VERB
ftr-400	2168	7	this	this	DET
ftr-400	2168	8	approach	approach	NOUN
ftr-400	2168	9	in	in	ADP
ftr-400	2168	10	the	the	DET
ftr-400	2168	11	gebhard	gebhard	NOUN
ftr-400	2168	12	case	case	NOUN
ftr-400	2168	13	:	:	PUNCT
ftr-400	2168	14	it	it	PRON
ftr-400	2168	15	follows	follow	VERB
ftr-400	2168	16	,	,	PUNCT
ftr-400	2168	17	however	however	ADV
ftr-400	2168	18	,	,	PUNCT
ftr-400	2168	19	from	from	ADP
ftr-400	2168	20	the	the	DET
ftr-400	2168	21	court	court	NOUN
ftr-400	2168	22	�	�	PROPN
ftr-400	2168	23	s	s	PART
ftr-400	2168	24	case	case	NOUN
ftr-400	2168	25	-	-	PUNCT
ftr-400	2168	26	law	law	NOUN
ftr-400	2168	27	that	that	SCONJ
ftr-400	2168	28	national	national	ADJ
ftr-400	2168	29	measures	measure	NOUN
ftr-400	2168	30	liable	liable	ADJ
ftr-400	2168	31	to	to	PART
ftr-400	2168	32	hinder	hinder	VERB
ftr-400	2168	33	or	or	CCONJ
ftr-400	2168	34	make	make	VERB
ftr-400	2168	35	less	less	ADV
ftr-400	2168	36	attractive	attractive	ADJ
ftr-400	2168	37	the	the	DET
ftr-400	2168	38	exercise	exercise	NOUN
ftr-400	2168	39	of	of	ADP
ftr-400	2168	40	fundamental	fundamental	ADJ
ftr-400	2168	41	freedoms	freedom	NOUN
ftr-400	2168	42	guaranteed	guarantee	VERB
ftr-400	2168	43	by	by	ADP
ftr-400	2168	44	the	the	DET
ftr-400	2168	45	treaty	treaty	NOUN
ftr-400	2168	46	must	must	AUX
ftr-400	2168	47	fulfil	fulfil	VERB
ftr-400	2168	48	four	four	NUM
ftr-400	2168	49	conditions	condition	NOUN
ftr-400	2168	50	:	:	PUNCT
ftr-400	2168	51	they	they	PRON
ftr-400	2168	52	must	must	AUX
ftr-400	2168	53	be	be	AUX
ftr-400	2168	54	applied	apply	VERB
ftr-400	2168	55	in	in	ADP
ftr-400	2168	56	a	a	DET
ftr-400	2168	57	nondiscriminatory	nondiscriminatory	ADJ
ftr-400	2168	58	manner	manner	NOUN
ftr-400	2168	59	;	;	PUNCT
ftr-400	2168	60	they	they	PRON
ftr-400	2168	61	must	must	AUX
ftr-400	2168	62	be	be	AUX
ftr-400	2168	63	justified	justify	VERB
ftr-400	2168	64	by	by	ADP
ftr-400	2168	65	imperative	imperative	ADJ
ftr-400	2168	66	requirements	requirement	NOUN
ftr-400	2168	67	in	in	ADP
ftr-400	2168	68	the	the	DET
ftr-400	2168	69	general	general	ADJ
ftr-400	2168	70	interest	interest	NOUN
ftr-400	2168	71	;	;	PUNCT
ftr-400	2168	72	they	they	PRON
ftr-400	2168	73	must	must	AUX
ftr-400	2168	74	be	be	AUX
ftr-400	2168	75	suitable	suitable	ADJ
ftr-400	2168	76	for	for	ADP
ftr-400	2168	77	securing	secure	VERB
ftr-400	2168	78	the	the	DET
ftr-400	2168	79	attainment	attainment	NOUN
ftr-400	2168	80	of	of	ADP
ftr-400	2168	81	the	the	DET
ftr-400	2168	82	objective	objective	NOUN
ftr-400	2168	83	which	which	PRON
ftr-400	2168	84	they	they	PRON
ftr-400	2168	85	pursue	pursue	VERB
ftr-400	2168	86	;	;	PUNCT
ftr-400	2168	87	and	and	CCONJ
ftr-400	2168	88	they	they	PRON
ftr-400	2168	89	must	must	AUX
ftr-400	2168	90	not	not	PART
ftr-400	2168	91	go	go	VERB
ftr-400	2168	92	beyond	beyond	ADP
ftr-400	2168	93	what	what	PRON
ftr-400	2168	94	is	be	AUX
ftr-400	2168	95	necessary	necessary	ADJ
ftr-400	2168	96	in	in	ADP
ftr-400	2168	97	order	order	NOUN
ftr-400	2168	98	to	to	PART
ftr-400	2168	99	attain	attain	VERB
ftr-400	2168	100	it.577	it.577	PROPN
ftr-400	2168	101	thus	thus	ADV
ftr-400	2168	102	,	,	PUNCT
ftr-400	2168	103	the	the	DET
ftr-400	2168	104	ecj	ecj	NOUN
ftr-400	2168	105	is	be	AUX
ftr-400	2168	106	applying	apply	VERB
ftr-400	2168	107	a	a	DET
ftr-400	2168	108	very	very	ADV
ftr-400	2168	109	similar	similar	ADJ
ftr-400	2168	110	test	test	NOUN
ftr-400	2168	111	to	to	ADP
ftr-400	2168	112	the	the	DET
ftr-400	2168	113	supreme	supreme	PROPN
ftr-400	2168	114	court	court	PROPN
ftr-400	2168	115	�	�	PROPN
ftr-400	2168	116	s	s	PART
ftr-400	2168	117	substantial	substantial	ADJ
ftr-400	2168	118	equality	equality	NOUN
ftr-400	2168	119	test	test	NOUN
ftr-400	2168	120	where	where	SCONJ
ftr-400	2168	121	an	an	DET
ftr-400	2168	122	individual	individual	ADJ
ftr-400	2168	123	state	state	NOUN
ftr-400	2168	124	must	must	AUX
ftr-400	2168	125	demonstrate	demonstrate	VERB
ftr-400	2168	126	a	a	DET
ftr-400	2168	127	sufficient	sufficient	ADJ
ftr-400	2168	128	link	link	NOUN
ftr-400	2168	129	between	between	ADP
ftr-400	2168	130	the	the	DET
ftr-400	2168	131	legitimate	legitimate	ADJ
ftr-400	2168	132	interests	interest	NOUN
ftr-400	2168	133	served	serve	VERB
ftr-400	2168	134	and	and	CCONJ
ftr-400	2168	135	the	the	DET
ftr-400	2168	136	discrimination	discrimination	NOUN
ftr-400	2168	137	practiced578	practiced578	PROPN
ftr-400	2168	138	and	and	CCONJ
ftr-400	2168	139	that	that	DET
ftr-400	2168	140	less	less	ADV
ftr-400	2168	141	restrictive	restrictive	ADJ
ftr-400	2168	142	alternatives	alternative	NOUN
ftr-400	2168	143	were	be	AUX
ftr-400	2168	144	impractical.579	impractical.579	ADP
ftr-400	2168	145	the	the	DET
ftr-400	2168	146	supreme	supreme	PROPN
ftr-400	2168	147	court	court	PROPN
ftr-400	2168	148	has	have	AUX
ftr-400	2168	149	described	describe	VERB
ftr-400	2168	150	this	this	DET
ftr-400	2168	151	balance	balance	NOUN
ftr-400	2168	152	as	as	ADP
ftr-400	2168	153	�	�	PROPN
ftr-400	2168	154	a	a	DET
ftr-400	2168	155	rule	rule	NOUN
ftr-400	2168	156	of	of	ADP
ftr-400	2168	157	substantial	substantial	ADJ
ftr-400	2168	158	equality	equality	NOUN
ftr-400	2168	159	of	of	ADP
ftr-400	2168	160	treatment	treatment	NOUN
ftr-400	2168	161	�	�	PROPN
ftr-400	2168	162	for	for	ADP
ftr-400	2168	163	resident	resident	NOUN
ftr-400	2168	164	and	and	CCONJ
ftr-400	2168	165	nonresident	nonresident	ADJ
ftr-400	2168	166	taxpayers.580	taxpayers.580	NOUN
ftr-400	2168	167	in	in	ADP
ftr-400	2168	168	the	the	DET
ftr-400	2168	169	jurisprudence	jurisprudence	NOUN
ftr-400	2168	170	of	of	ADP
ftr-400	2168	171	the	the	DET
ftr-400	2168	172	ecj	ecj	PROPN
ftr-400	2168	173	,	,	PUNCT
ftr-400	2168	174	it	it	PRON
ftr-400	2168	175	is	be	AUX
ftr-400	2168	176	settled	settle	VERB
ftr-400	2168	177	law	law	NOUN
ftr-400	2168	178	that	that	PRON
ftr-400	2168	179	discrimination	discrimination	NOUN
ftr-400	2168	180	can	can	AUX
ftr-400	2168	181	arise	arise	VERB
ftr-400	2168	182	only	only	ADV
ftr-400	2168	183	through	through	ADP
ftr-400	2168	184	the	the	DET
ftr-400	2168	185	application	application	NOUN
ftr-400	2168	186	of	of	ADP
ftr-400	2168	187	different	different	ADJ
ftr-400	2168	188	rules	rule	NOUN
ftr-400	2168	189	to	to	PART
ftr-400	2168	190	comparable	comparable	ADJ
ftr-400	2168	191	128	128	NUM
ftr-400	2168	192	florida	florida	PROPN
ftr-400	2168	193	tax	tax	NOUN
ftr-400	2168	194	review	review	NOUN
ftr-400	2169	1	[	[	X
ftr-400	2169	2	vol.7:2	vol.7:2	NOUN
ftr-400	2169	3	581	581	NUM
ftr-400	2169	4	.	.	PUNCT
ftr-400	2169	5	case	case	NOUN
ftr-400	2169	6	c-279/93	c-279/93	PROPN
ftr-400	2169	7	,	,	PUNCT
ftr-400	2169	8	finanzamt	finanzamt	VERB
ftr-400	2169	9	köln	köln	NOUN
ftr-400	2169	10	-	-	PUNCT
ftr-400	2169	11	altstadt	altstadt	PROPN
ftr-400	2169	12	v.	v.	PROPN
ftr-400	2169	13	schumacker	schumacker	PROPN
ftr-400	2169	14	,	,	PUNCT
ftr-400	2169	15	1995	1995	NUM
ftr-400	2169	16	e.c.r	e.c.r	X
ftr-400	2169	17	.	.	PUNCT
ftr-400	2170	1	i225	i225	PROPN
ftr-400	2170	2	,	,	PUNCT
ftr-400	2170	3	¶	¶	PROPN
ftr-400	2170	4	30	30	NUM
ftr-400	2170	5	.	.	PUNCT
ftr-400	2171	1	582	582	NUM
ftr-400	2171	2	.	.	PUNCT
ftr-400	2171	3	see	see	VERB
ftr-400	2171	4	,	,	PUNCT
ftr-400	2171	5	e.g.	e.g.	ADV
ftr-400	2171	6	,	,	PUNCT
ftr-400	2171	7	i	i	PROPN
ftr-400	2171	8	d.	d.	PROPN
ftr-400	2171	9	¶	¶	PROPN
ftr-400	2171	10	31	31	NUM
ftr-400	2171	11	.	.	PUNCT
ftr-400	2172	1	583	583	NUM
ftr-400	2172	2	.	.	PUNCT
ftr-400	2173	1	i	i	PRON
ftr-400	2173	2	d.	d.	PROPN
ftr-400	2173	3	¶	¶	PROPN
ftr-400	2173	4	34	34	NUM
ftr-400	2173	5	.	.	PUNCT
ftr-400	2174	1	584	584	NUM
ftr-400	2174	2	.	.	PUNCT
ftr-400	2175	1	hellerstein	hellerstein	NOUN
ftr-400	2175	2	,	,	PUNCT
ftr-400	2175	3	supra	supra	PROPN
ftr-400	2175	4	note	note	PROPN
ftr-400	2175	5	201	201	NUM
ftr-400	2175	6	,	,	PUNCT
ftr-400	2175	7	at	at	ADP
ftr-400	2175	8	1332	1332	NUM
ftr-400	2175	9	n.104	n.104	NOUN
ftr-400	2175	10	.	.	PUNCT
ftr-400	2176	1	see	see	VERB
ftr-400	2176	2	also	also	ADV
ftr-400	2176	3	metro	metro	PROPN
ftr-400	2176	4	.	.	PUNCT
ftr-400	2177	1	life	life	NOUN
ftr-400	2177	2	ins	ins	PROPN
ftr-400	2177	3	.	.	PUNCT
ftr-400	2177	4	co.	co.	PROPN
ftr-400	2178	1	v.	v.	ADP
ftr-400	2178	2	ward	ward	PROPN
ftr-400	2178	3	,	,	PUNCT
ftr-400	2178	4	470	470	NUM
ftr-400	2178	5	u.s	u.s	PROPN
ftr-400	2178	6	.	.	PROPN
ftr-400	2178	7	869	869	NUM
ftr-400	2178	8	(	(	PUNCT
ftr-400	2178	9	1985	1985	NUM
ftr-400	2178	10	)	)	PUNCT
ftr-400	2178	11	(	(	PUNCT
ftr-400	2178	12	invalidating	invalidate	VERB
ftr-400	2178	13	alabama	alabama	PROPN
ftr-400	2178	14	statute	statute	PROPN
ftr-400	2178	15	that	that	PRON
ftr-400	2178	16	taxed	tax	VERB
ftr-400	2178	17	out	out	ADP
ftr-400	2178	18	-	-	PUNCT
ftr-400	2178	19	of	of	ADP
ftr-400	2178	20	-	-	PUNCT
ftr-400	2178	21	state	state	NOUN
ftr-400	2178	22	insurance	insurance	NOUN
ftr-400	2178	23	companies	company	NOUN
ftr-400	2178	24	at	at	ADP
ftr-400	2178	25	a	a	DET
ftr-400	2178	26	higher	high	ADJ
ftr-400	2178	27	rate	rate	NOUN
ftr-400	2178	28	than	than	ADP
ftr-400	2178	29	domestic	domestic	ADJ
ftr-400	2178	30	companies	company	NOUN
ftr-400	2178	31	because	because	SCONJ
ftr-400	2178	32	the	the	DET
ftr-400	2178	33	state	state	NOUN
ftr-400	2178	34	�	�	PROPN
ftr-400	2178	35	s	s	PART
ftr-400	2178	36	purposes	purpose	NOUN
ftr-400	2178	37	were	be	AUX
ftr-400	2178	38	not	not	PART
ftr-400	2178	39	legitimate	legitimate	ADJ
ftr-400	2178	40	to	to	PART
ftr-400	2178	41	pass	pass	VERB
ftr-400	2178	42	the	the	DET
ftr-400	2178	43	equal	equal	ADJ
ftr-400	2178	44	protection	protection	NOUN
ftr-400	2178	45	rational	rational	ADJ
ftr-400	2178	46	basis	basis	NOUN
ftr-400	2178	47	test	test	NOUN
ftr-400	2178	48	)	)	PUNCT
ftr-400	2178	49	;	;	PUNCT
ftr-400	2178	50	wheeling	wheel	VERB
ftr-400	2178	51	steel	steel	PROPN
ftr-400	2178	52	corp	corp	PROPN
ftr-400	2178	53	.	.	PROPN
ftr-400	2179	1	v.	v.	PROPN
ftr-400	2179	2	glander	glander	PROPN
ftr-400	2179	3	,	,	PUNCT
ftr-400	2179	4	337	337	NUM
ftr-400	2179	5	u.s	u.s	PROPN
ftr-400	2179	6	.	.	PROPN
ftr-400	2179	7	562	562	NUM
ftr-400	2179	8	(	(	PUNCT
ftr-400	2179	9	1949	1949	NUM
ftr-400	2179	10	)	)	PUNCT
ftr-400	2179	11	(	(	PUNCT
ftr-400	2179	12	holding	hold	VERB
ftr-400	2179	13	that	that	SCONJ
ftr-400	2179	14	where	where	SCONJ
ftr-400	2179	15	a	a	DET
ftr-400	2179	16	state	state	NOUN
ftr-400	2179	17	has	have	AUX
ftr-400	2179	18	permitted	permit	VERB
ftr-400	2179	19	a	a	DET
ftr-400	2179	20	foreign	foreign	ADJ
ftr-400	2179	21	corporation	corporation	NOUN
ftr-400	2179	22	to	to	PART
ftr-400	2179	23	enter	enter	VERB
ftr-400	2179	24	and	and	CCONJ
ftr-400	2179	25	transact	transact	VERB
ftr-400	2179	26	business	business	NOUN
ftr-400	2179	27	equal	equal	ADJ
ftr-400	2179	28	protection	protection	NOUN
ftr-400	2179	29	must	must	AUX
ftr-400	2179	30	be	be	AUX
ftr-400	2179	31	accorded	accord	VERB
ftr-400	2179	32	at	at	ADP
ftr-400	2179	33	least	least	ADJ
ftr-400	2179	34	to	to	ADP
ftr-400	2179	35	the	the	DET
ftr-400	2179	36	extent	extent	NOUN
ftr-400	2179	37	that	that	SCONJ
ftr-400	2179	38	their	their	PRON
ftr-400	2179	39	property	property	NOUN
ftr-400	2179	40	is	be	AUX
ftr-400	2179	41	entitled	entitle	VERB
ftr-400	2179	42	to	to	ADP
ftr-400	2179	43	an	an	DET
ftr-400	2179	44	equally	equally	ADV
ftr-400	2179	45	favorable	favorable	ADJ
ftr-400	2179	46	ad	ad	NOUN
ftr-400	2179	47	valorem	valorem	VERB
ftr-400	2179	48	tax	tax	NOUN
ftr-400	2179	49	basis	basis	NOUN
ftr-400	2179	50	)	)	PUNCT
ftr-400	2179	51	.	.	PUNCT
ftr-400	2180	1	585	585	X
ftr-400	2180	2	.	.	X
ftr-400	2180	3	see	see	AUX
ftr-400	2180	4	lehnhausen	lehnhausen	VERB
ftr-400	2180	5	v.	v.	ADP
ftr-400	2180	6	lake	lake	PROPN
ftr-400	2180	7	shore	shore	PROPN
ftr-400	2180	8	auto	auto	PROPN
ftr-400	2180	9	parts	parts	PROPN
ftr-400	2180	10	co.	co.	PROPN
ftr-400	2180	11	,	,	PUNCT
ftr-400	2180	12	410	410	NUM
ftr-400	2180	13	u.s	u.s	PROPN
ftr-400	2180	14	.	.	PROPN
ftr-400	2180	15	356	356	NUM
ftr-400	2180	16	,	,	PUNCT
ftr-400	2180	17	359	359	NUM
ftr-400	2180	18	-	-	SYM
ftr-400	2180	19	60	60	NUM
ftr-400	2180	20	(	(	PUNCT
ftr-400	2180	21	1973	1973	NUM
ftr-400	2180	22	)	)	PUNCT
ftr-400	2180	23	(	(	PUNCT
ftr-400	2180	24	holding	hold	VERB
ftr-400	2180	25	that	that	SCONJ
ftr-400	2180	26	an	an	DET
ftr-400	2180	27	illinois	illinois	PROPN
ftr-400	2180	28	constitutional	constitutional	ADJ
ftr-400	2180	29	amendment	amendment	NOUN
ftr-400	2180	30	authorizing	authorize	VERB
ftr-400	2180	31	ad	ad	NOUN
ftr-400	2180	32	valorem	valorem	VERB
ftr-400	2180	33	taxes	taxis	NOUN
ftr-400	2180	34	on	on	ADP
ftr-400	2180	35	personal	personal	ADJ
ftr-400	2180	36	property	property	NOUN
ftr-400	2180	37	of	of	ADP
ftr-400	2180	38	corporations	corporation	NOUN
ftr-400	2180	39	but	but	CCONJ
ftr-400	2180	40	not	not	PART
ftr-400	2180	41	with	with	ADP
ftr-400	2180	42	respect	respect	NOUN
ftr-400	2180	43	to	to	ADP
ftr-400	2180	44	personal	personal	ADJ
ftr-400	2180	45	property	property	NOUN
ftr-400	2180	46	of	of	ADP
ftr-400	2180	47	individuals	individual	NOUN
ftr-400	2180	48	did	do	AUX
ftr-400	2180	49	not	not	PART
ftr-400	2180	50	violate	violate	VERB
ftr-400	2180	51	the	the	DET
ftr-400	2180	52	equal	equal	ADJ
ftr-400	2180	53	protection	protection	NOUN
ftr-400	2180	54	clause	clause	NOUN
ftr-400	2180	55	because	because	SCONJ
ftr-400	2180	56	it	it	PRON
ftr-400	2180	57	was	be	AUX
ftr-400	2180	58	not	not	PART
ftr-400	2180	59	the	the	DET
ftr-400	2180	60	result	result	NOUN
ftr-400	2180	61	of	of	ADP
ftr-400	2180	62	invidious	invidious	ADJ
ftr-400	2180	63	discrimination	discrimination	NOUN
ftr-400	2180	64	and	and	CCONJ
ftr-400	2180	65	was	be	AUX
ftr-400	2180	66	within	within	ADP
ftr-400	2180	67	the	the	DET
ftr-400	2180	68	state	state	NOUN
ftr-400	2180	69	�	�	PROPN
ftr-400	2180	70	s	s	PART
ftr-400	2180	71	discretion	discretion	NOUN
ftr-400	2180	72	to	to	PART
ftr-400	2180	73	make	make	VERB
ftr-400	2180	74	classifications	classification	NOUN
ftr-400	2180	75	for	for	ADP
ftr-400	2180	76	tax	tax	NOUN
ftr-400	2180	77	purposes	purpose	NOUN
ftr-400	2180	78	)	)	PUNCT
ftr-400	2180	79	;	;	PUNCT
ftr-400	2180	80	see	see	VERB
ftr-400	2180	81	also	also	ADV
ftr-400	2180	82	allied	ally	VERB
ftr-400	2180	83	stores	store	NOUN
ftr-400	2180	84	of	of	ADP
ftr-400	2180	85	ohio	ohio	PROPN
ftr-400	2180	86	v.	v.	ADP
ftr-400	2180	87	bowers	bower	NOUN
ftr-400	2180	88	,	,	PUNCT
ftr-400	2180	89	358	358	NUM
ftr-400	2180	90	u.s	u.s	PROPN
ftr-400	2180	91	.	.	PROPN
ftr-400	2180	92	522	522	NUM
ftr-400	2180	93	,	,	PUNCT
ftr-400	2180	94	526	526	NUM
ftr-400	2180	95	-	-	SYM
ftr-400	2180	96	27	27	NUM
ftr-400	2180	97	(	(	PUNCT
ftr-400	2180	98	1959	1959	NUM
ftr-400	2180	99	)	)	PUNCT
ftr-400	2180	100	(	(	PUNCT
ftr-400	2180	101	holding	hold	VERB
ftr-400	2180	102	that	that	SCONJ
ftr-400	2180	103	an	an	DET
ftr-400	2180	104	ohio	ohio	PROPN
ftr-400	2180	105	statute	statute	NOUN
ftr-400	2180	106	imposing	impose	VERB
ftr-400	2180	107	an	an	DET
ftr-400	2180	108	ad	ad	NOUN
ftr-400	2180	109	valorem	valorem	VERB
ftr-400	2180	110	tax	tax	NOUN
ftr-400	2180	111	on	on	ADP
ftr-400	2180	112	property	property	NOUN
ftr-400	2180	113	stored	store	VERB
ftr-400	2180	114	by	by	ADP
ftr-400	2180	115	local	local	ADJ
ftr-400	2180	116	companies	company	NOUN
ftr-400	2180	117	while	while	SCONJ
ftr-400	2180	118	exempting	exempt	VERB
ftr-400	2180	119	out	out	ADV
ftr-400	2180	120	-	-	PUNCT
ftr-400	2180	121	of	of	ADP
ftr-400	2180	122	-	-	PUNCT
ftr-400	2180	123	state	state	NOUN
ftr-400	2180	124	owners	owner	NOUN
ftr-400	2180	125	of	of	ADP
ftr-400	2180	126	warehouses	warehouse	NOUN
ftr-400	2180	127	did	do	AUX
ftr-400	2180	128	not	not	PART
ftr-400	2180	129	deny	deny	VERB
ftr-400	2180	130	domestic	domestic	ADJ
ftr-400	2180	131	corporations	corporation	NOUN
ftr-400	2180	132	the	the	DET
ftr-400	2180	133	equal	equal	ADJ
ftr-400	2180	134	protection	protection	NOUN
ftr-400	2180	135	of	of	ADP
ftr-400	2180	136	the	the	DET
ftr-400	2180	137	law	law	NOUN
ftr-400	2180	138	)	)	PUNCT
ftr-400	2180	139	.	.	PUNCT
ftr-400	2181	1	586	586	NUM
ftr-400	2181	2	.	.	X
ftr-400	2181	3	nordlinger	nordling	ADJ
ftr-400	2181	4	v.	v.	PROPN
ftr-400	2181	5	hahn	hahn	PROPN
ftr-400	2181	6	,	,	PUNCT
ftr-400	2181	7	505	505	NUM
ftr-400	2181	8	u.s	u.s	PROPN
ftr-400	2181	9	.	.	PROPN
ftr-400	2181	10	1	1	NUM
ftr-400	2181	11	,	,	PUNCT
ftr-400	2181	12	10	10	NUM
ftr-400	2181	13	(	(	PUNCT
ftr-400	2181	14	1992	1992	NUM
ftr-400	2181	15	)	)	PUNCT
ftr-400	2181	16	.	.	PUNCT
ftr-400	2182	1	587	587	NUM
ftr-400	2182	2	.	.	PUNCT
ftr-400	2183	1	see	see	VERB
ftr-400	2183	2	united	united	PROPN
ftr-400	2183	3	states	states	PROPN
ftr-400	2183	4	r.r	r.r	PROPN
ftr-400	2183	5	.	.	PROPN
ftr-400	2183	6	ret	ret	PROPN
ftr-400	2183	7	.	.	PUNCT
ftr-400	2184	1	bd	bd	PROPN
ftr-400	2184	2	.	.	PROPN
ftr-400	2185	1	v.	v.	PROPN
ftr-400	2185	2	fritz	fritz	PROPN
ftr-400	2185	3	,	,	PUNCT
ftr-400	2185	4	449	449	NUM
ftr-400	2185	5	u.s	u.s	PROPN
ftr-400	2185	6	.	.	PROPN
ftr-400	2185	7	166	166	NUM
ftr-400	2185	8	,	,	PUNCT
ftr-400	2185	9	174	174	NUM
ftr-400	2185	10	,	,	PUNCT
ftr-400	2185	11	179	179	NUM
ftr-400	2185	12	(	(	PUNCT
ftr-400	2185	13	1980	1980	NUM
ftr-400	2185	14	)	)	PUNCT
ftr-400	2185	15	.	.	PUNCT
ftr-400	2186	1	588	588	X
ftr-400	2186	2	.	.	X
ftr-400	2186	3	see	see	VERB
ftr-400	2186	4	minnesota	minnesota	PROPN
ftr-400	2186	5	v.	v.	ADP
ftr-400	2186	6	clover	clover	PROPN
ftr-400	2186	7	leaf	leaf	PROPN
ftr-400	2186	8	creamery	creamery	PROPN
ftr-400	2186	9	co.	co.	PROPN
ftr-400	2186	10	,	,	PUNCT
ftr-400	2186	11	449	449	NUM
ftr-400	2186	12	u.s	u.s	PROPN
ftr-400	2186	13	.	.	PROPN
ftr-400	2186	14	456	456	NUM
ftr-400	2186	15	,	,	PUNCT
ftr-400	2186	16	464	464	NUM
ftr-400	2186	17	(	(	PUNCT
ftr-400	2186	18	1981	1981	NUM
ftr-400	2186	19	)	)	PUNCT
ftr-400	2186	20	.	.	PUNCT
ftr-400	2187	1	589	589	NUM
ftr-400	2187	2	.	.	PUNCT
ftr-400	2188	1	nordlinger	nordlinger	ADJ
ftr-400	2188	2	,	,	PUNCT
ftr-400	2188	3	505	505	NUM
ftr-400	2188	4	u.s	u.s	PROPN
ftr-400	2188	5	.	.	PROPN
ftr-400	2189	1	at	at	ADP
ftr-400	2189	2	11	11	NUM
ftr-400	2189	3	(	(	PUNCT
ftr-400	2189	4	citing	cite	VERB
ftr-400	2189	5	cleburne	cleburne	PROPN
ftr-400	2189	6	v.	v.	ADP
ftr-400	2189	7	cleburne	cleburne	PROPN
ftr-400	2189	8	living	living	PROPN
ftr-400	2189	9	ctr	ctr	PROPN
ftr-400	2189	10	.	.	PROPN
ftr-400	2189	11	,	,	PUNCT
ftr-400	2189	12	inc	inc	PROPN
ftr-400	2189	13	.	.	PROPN
ftr-400	2189	14	,	,	PUNCT
ftr-400	2189	15	473	473	NUM
ftr-400	2189	16	u.s	u.s	PROPN
ftr-400	2189	17	.	.	PROPN
ftr-400	2189	18	432	432	NUM
ftr-400	2189	19	,	,	PUNCT
ftr-400	2189	20	446	446	NUM
ftr-400	2189	21	(	(	PUNCT
ftr-400	2189	22	1985	1985	NUM
ftr-400	2189	23	)	)	PUNCT
ftr-400	2189	24	)	)	PUNCT
ftr-400	2189	25	.	.	PUNCT
ftr-400	2190	1	590	590	NUM
ftr-400	2190	2	.	.	PUNCT
ftr-400	2191	1	zinn	zinn	PROPN
ftr-400	2191	2	&	&	CCONJ
ftr-400	2191	3	reed	reed	PROPN
ftr-400	2191	4	,	,	PUNCT
ftr-400	2191	5	supra	supra	PROPN
ftr-400	2191	6	note	note	PROPN
ftr-400	2191	7	235	235	NUM
ftr-400	2191	8	,	,	PUNCT
ftr-400	2191	9	at	at	ADP
ftr-400	2191	10	92	92	NUM
ftr-400	2191	11	.	.	PUNCT
ftr-400	2192	1	situations	situation	NOUN
ftr-400	2192	2	or	or	CCONJ
ftr-400	2192	3	the	the	DET
ftr-400	2192	4	application	application	NOUN
ftr-400	2192	5	of	of	ADP
ftr-400	2192	6	the	the	DET
ftr-400	2192	7	same	same	ADJ
ftr-400	2192	8	rule	rule	NOUN
ftr-400	2192	9	to	to	ADP
ftr-400	2192	10	different	different	ADJ
ftr-400	2192	11	situations.581	situations.581	NOUN
ftr-400	2192	12	the	the	DET
ftr-400	2192	13	ecj	ecj	PROPN
ftr-400	2192	14	has	have	AUX
ftr-400	2192	15	consistently	consistently	ADV
ftr-400	2192	16	stated	state	VERB
ftr-400	2192	17	since	since	SCONJ
ftr-400	2192	18	the	the	DET
ftr-400	2192	19	schumacker	schumacker	PROPN
ftr-400	2192	20	judgment	judgment	NOUN
ftr-400	2192	21	that	that	SCONJ
ftr-400	2192	22	�	�	PROPN
ftr-400	2193	1	[	[	X
ftr-400	2193	2	i]n	i]n	ADJ
ftr-400	2193	3	relation	relation	NOUN
ftr-400	2193	4	to	to	PART
ftr-400	2193	5	direct	direct	ADJ
ftr-400	2193	6	taxes	taxis	NOUN
ftr-400	2193	7	,	,	PUNCT
ftr-400	2193	8	the	the	DET
ftr-400	2193	9	situations	situation	NOUN
ftr-400	2193	10	of	of	ADP
ftr-400	2193	11	residents	resident	NOUN
ftr-400	2193	12	and	and	CCONJ
ftr-400	2193	13	of	of	ADP
ftr-400	2193	14	nonresidents	nonresident	NOUN
ftr-400	2193	15	are	be	AUX
ftr-400	2193	16	not	not	PART
ftr-400	2193	17	,	,	PUNCT
ftr-400	2193	18	as	as	ADP
ftr-400	2193	19	a	a	DET
ftr-400	2193	20	rule	rule	NOUN
ftr-400	2193	21	,	,	PUNCT
ftr-400	2193	22	comparable.	comparable.	NOUN
ftr-400	2193	23	�	�	PROPN
ftr-400	2193	24	582	582	NUM
ftr-400	2193	25	thus	thus	ADV
ftr-400	2193	26	,	,	PUNCT
ftr-400	2193	27	a	a	DET
ftr-400	2193	28	member	member	NOUN
ftr-400	2193	29	state	state	NOUN
ftr-400	2193	30	�	�	PROPN
ftr-400	2193	31	s	s	PART
ftr-400	2193	32	failure	failure	NOUN
ftr-400	2193	33	to	to	PART
ftr-400	2193	34	grant	grant	VERB
ftr-400	2193	35	certain	certain	ADJ
ftr-400	2193	36	tax	tax	NOUN
ftr-400	2193	37	benefits	benefit	NOUN
ftr-400	2193	38	to	to	ADP
ftr-400	2193	39	a	a	DET
ftr-400	2193	40	nonresident	nonresident	NOUN
ftr-400	2193	41	that	that	SCONJ
ftr-400	2193	42	it	it	PRON
ftr-400	2193	43	grants	grant	VERB
ftr-400	2193	44	to	to	ADP
ftr-400	2193	45	a	a	DET
ftr-400	2193	46	resident	resident	NOUN
ftr-400	2193	47	is	be	AUX
ftr-400	2193	48	not	not	PART
ftr-400	2193	49	,	,	PUNCT
ftr-400	2193	50	as	as	ADP
ftr-400	2193	51	a	a	DET
ftr-400	2193	52	rule	rule	NOUN
ftr-400	2193	53	,	,	PUNCT
ftr-400	2193	54	discriminatory	discriminatory	ADJ
ftr-400	2193	55	because	because	SCONJ
ftr-400	2193	56	these	these	DET
ftr-400	2193	57	two	two	NUM
ftr-400	2193	58	categories	category	NOUN
ftr-400	2193	59	of	of	ADP
ftr-400	2193	60	taxpayers	taxpayer	NOUN
ftr-400	2193	61	are	be	AUX
ftr-400	2193	62	not	not	PART
ftr-400	2193	63	in	in	ADP
ftr-400	2193	64	a	a	DET
ftr-400	2193	65	comparable	comparable	ADJ
ftr-400	2193	66	situation.583	situation.583	NOUN
ftr-400	2193	67	this	this	DET
ftr-400	2193	68	analysis	analysis	NOUN
ftr-400	2193	69	resembles	resemble	VERB
ftr-400	2193	70	the	the	DET
ftr-400	2193	71	equal	equal	ADJ
ftr-400	2193	72	protection	protection	NOUN
ftr-400	2193	73	rational	rational	ADJ
ftr-400	2193	74	basis	basis	NOUN
ftr-400	2193	75	test	test	NOUN
ftr-400	2193	76	that	that	PRON
ftr-400	2193	77	is	be	AUX
ftr-400	2193	78	used	use	VERB
ftr-400	2193	79	in	in	ADP
ftr-400	2193	80	tax	tax	NOUN
ftr-400	2193	81	cases.584	cases.584	NOUN
ftr-400	2193	82	the	the	DET
ftr-400	2193	83	equal	equal	ADJ
ftr-400	2193	84	protection	protection	NOUN
ftr-400	2193	85	clause	clause	NOUN
ftr-400	2193	86	does	do	AUX
ftr-400	2193	87	not	not	PART
ftr-400	2193	88	prohibit	prohibit	VERB
ftr-400	2193	89	the	the	DET
ftr-400	2193	90	states	state	NOUN
ftr-400	2193	91	from	from	ADP
ftr-400	2193	92	making	make	VERB
ftr-400	2193	93	reasonable	reasonable	ADJ
ftr-400	2193	94	classifications	classification	NOUN
ftr-400	2193	95	among	among	ADP
ftr-400	2193	96	such	such	ADJ
ftr-400	2193	97	persons585	persons585	PROPN
ftr-400	2193	98	and	and	CCONJ
ftr-400	2193	99	�	�	PROPN
ftr-400	2193	100	requires	require	VERB
ftr-400	2193	101	only	only	ADV
ftr-400	2193	102	that	that	SCONJ
ftr-400	2193	103	the	the	DET
ftr-400	2193	104	classification	classification	NOUN
ftr-400	2193	105	rationally	rationally	ADV
ftr-400	2193	106	further	far	ADV
ftr-400	2193	107	a	a	DET
ftr-400	2193	108	legitimate	legitimate	ADJ
ftr-400	2193	109	state	state	NOUN
ftr-400	2193	110	interest.	interest.	NOUN
ftr-400	2193	111	�	�	NOUN
ftr-400	2193	112	586	586	NUM
ftr-400	2193	113	the	the	DET
ftr-400	2193	114	statute	statute	NOUN
ftr-400	2193	115	will	will	AUX
ftr-400	2193	116	be	be	AUX
ftr-400	2193	117	upheld	uphold	VERB
ftr-400	2193	118	as	as	ADV
ftr-400	2193	119	long	long	ADV
ftr-400	2193	120	as	as	SCONJ
ftr-400	2193	121	there	there	PRON
ftr-400	2193	122	is	be	VERB
ftr-400	2193	123	a	a	DET
ftr-400	2193	124	plausible	plausible	ADJ
ftr-400	2193	125	policy	policy	NOUN
ftr-400	2193	126	reason	reason	NOUN
ftr-400	2193	127	for	for	ADP
ftr-400	2193	128	the	the	DET
ftr-400	2193	129	classification,587	classification,587	ADJ
ftr-400	2193	130	plausible	plausible	ADJ
ftr-400	2193	131	legislative	legislative	ADJ
ftr-400	2193	132	facts	fact	NOUN
ftr-400	2193	133	on	on	ADP
ftr-400	2193	134	which	which	PRON
ftr-400	2193	135	a	a	DET
ftr-400	2193	136	rational	rational	ADJ
ftr-400	2193	137	legislator	legislator	NOUN
ftr-400	2193	138	could	could	AUX
ftr-400	2193	139	have	have	VERB
ftr-400	2193	140	relied,588	relied,588	PROPN
ftr-400	2193	141	and	and	CCONJ
ftr-400	2193	142	�	�	VERB
ftr-400	2193	143	the	the	DET
ftr-400	2193	144	relationship	relationship	NOUN
ftr-400	2193	145	of	of	ADP
ftr-400	2193	146	the	the	DET
ftr-400	2193	147	classification	classification	NOUN
ftr-400	2193	148	to	to	ADP
ftr-400	2193	149	its	its	PRON
ftr-400	2193	150	goal	goal	NOUN
ftr-400	2193	151	is	be	AUX
ftr-400	2193	152	not	not	PART
ftr-400	2193	153	so	so	ADV
ftr-400	2193	154	attenuated	attenuate	VERB
ftr-400	2193	155	as	as	SCONJ
ftr-400	2193	156	to	to	PART
ftr-400	2193	157	render	render	VERB
ftr-400	2193	158	the	the	DET
ftr-400	2193	159	distinction	distinction	NOUN
ftr-400	2193	160	arbitrary	arbitrary	ADJ
ftr-400	2193	161	or	or	CCONJ
ftr-400	2193	162	irrational.	irrational.	PROPN
ftr-400	2193	163	�	�	NOUN
ftr-400	2193	164	589	589	NUM
ftr-400	2193	165	however	however	ADV
ftr-400	2193	166	,	,	PUNCT
ftr-400	2193	167	unlike	unlike	ADP
ftr-400	2193	168	the	the	DET
ftr-400	2193	169	ecj	ecj	PROPN
ftr-400	2193	170	,	,	PUNCT
ftr-400	2193	171	the	the	DET
ftr-400	2193	172	supreme	supreme	PROPN
ftr-400	2193	173	court	court	PROPN
ftr-400	2193	174	has	have	AUX
ftr-400	2193	175	rarely	rarely	ADV
ftr-400	2193	176	invalidated	invalidated	ADJ
ftr-400	2193	177	state	state	NOUN
ftr-400	2193	178	tax	tax	NOUN
ftr-400	2193	179	laws	law	NOUN
ftr-400	2193	180	solely	solely	ADV
ftr-400	2193	181	on	on	ADP
ftr-400	2193	182	the	the	DET
ftr-400	2193	183	basis	basis	NOUN
ftr-400	2193	184	that	that	SCONJ
ftr-400	2193	185	they	they	PRON
ftr-400	2193	186	violate	violate	VERB
ftr-400	2193	187	the	the	DET
ftr-400	2193	188	equal	equal	ADJ
ftr-400	2193	189	protection	protection	NOUN
ftr-400	2193	190	clause.590	clause.590	PROPN
ftr-400	2193	191	legislatures	legislature	NOUN
ftr-400	2193	192	have	have	AUX
ftr-400	2193	193	been	be	AUX
ftr-400	2193	194	given	give	VERB
ftr-400	2193	195	broad	broad	ADJ
ftr-400	2193	196	latitude	latitude	NOUN
ftr-400	2193	197	in	in	ADP
ftr-400	2193	198	the	the	DET
ftr-400	2193	199	classifications	classification	NOUN
ftr-400	2193	200	and	and	CCONJ
ftr-400	2193	201	distinctions	distinction	NOUN
ftr-400	2193	202	created	create	VERB
ftr-400	2193	203	2005	2005	NUM
ftr-400	2193	204	]	]	PUNCT
ftr-400	2193	205	tax	tax	NOUN
ftr-400	2193	206	discrimination	discrimination	NOUN
ftr-400	2193	207	129	129	NUM
ftr-400	2193	208	591	591	NUM
ftr-400	2193	209	.	.	PUNCT
ftr-400	2194	1	regan	regan	PROPN
ftr-400	2194	2	v.	v.	ADP
ftr-400	2194	3	taxation	taxation	NOUN
ftr-400	2194	4	with	with	ADP
ftr-400	2194	5	representation	representation	NOUN
ftr-400	2194	6	,	,	PUNCT
ftr-400	2194	7	461	461	NUM
ftr-400	2194	8	u.s	u.s	PROPN
ftr-400	2194	9	.	.	PROPN
ftr-400	2194	10	540	540	NUM
ftr-400	2194	11	,	,	PUNCT
ftr-400	2194	12	547	547	NUM
ftr-400	2194	13	(	(	PUNCT
ftr-400	2194	14	1983	1983	NUM
ftr-400	2194	15	)	)	PUNCT
ftr-400	2194	16	.	.	PUNCT
ftr-400	2195	1	see	see	VERB
ftr-400	2195	2	also	also	ADV
ftr-400	2195	3	madden	madden	PROPN
ftr-400	2195	4	v.	v.	ADP
ftr-400	2195	5	kentucky	kentucky	PROPN
ftr-400	2195	6	,	,	PUNCT
ftr-400	2196	1	309	309	NUM
ftr-400	2196	2	u.s	u.s	PROPN
ftr-400	2196	3	.	.	PROPN
ftr-400	2196	4	83	83	NUM
ftr-400	2196	5	,	,	PUNCT
ftr-400	2196	6	88	88	NUM
ftr-400	2196	7	(	(	PUNCT
ftr-400	2196	8	1940	1940	NUM
ftr-400	2196	9	)	)	PUNCT
ftr-400	2196	10	(	(	PUNCT
ftr-400	2196	11	noting	note	VERB
ftr-400	2196	12	that	that	SCONJ
ftr-400	2196	13	legislatures	legislature	NOUN
ftr-400	2196	14	have	have	VERB
ftr-400	2196	15	the	the	DET
ftr-400	2196	16	greatest	great	ADJ
ftr-400	2196	17	freedom	freedom	NOUN
ftr-400	2196	18	with	with	ADP
ftr-400	2196	19	respect	respect	NOUN
ftr-400	2196	20	to	to	ADP
ftr-400	2196	21	classifications	classification	NOUN
ftr-400	2196	22	in	in	ADP
ftr-400	2196	23	the	the	DET
ftr-400	2196	24	tax	tax	NOUN
ftr-400	2196	25	area	area	NOUN
ftr-400	2196	26	)	)	PUNCT
ftr-400	2196	27	.	.	PUNCT
ftr-400	2197	1	one	one	NUM
ftr-400	2197	2	exception	exception	NOUN
ftr-400	2197	3	to	to	ADP
ftr-400	2197	4	this	this	DET
ftr-400	2197	5	deference	deference	NOUN
ftr-400	2197	6	exists	exist	VERB
ftr-400	2197	7	with	with	ADP
ftr-400	2197	8	respect	respect	NOUN
ftr-400	2197	9	to	to	ADP
ftr-400	2197	10	interstate	interstate	ADJ
ftr-400	2197	11	business	business	NOUN
ftr-400	2197	12	and	and	CCONJ
ftr-400	2197	13	classifications	classification	NOUN
ftr-400	2197	14	involving	involve	VERB
ftr-400	2197	15	residency	residency	NOUN
ftr-400	2197	16	usually	usually	ADV
ftr-400	2197	17	taking	take	VERB
ftr-400	2197	18	the	the	DET
ftr-400	2197	19	form	form	NOUN
ftr-400	2197	20	of	of	ADP
ftr-400	2197	21	a	a	DET
ftr-400	2197	22	�	�	NOUN
ftr-400	2197	23	domestic	domestic	ADJ
ftr-400	2197	24	preference	preference	NOUN
ftr-400	2197	25	tax	tax	NOUN
ftr-400	2197	26	.	.	PUNCT
ftr-400	2198	1	�	�	PROPN
ftr-400	2198	2	zinn	zinn	PROPN
ftr-400	2198	3	&	&	CCONJ
ftr-400	2198	4	reed	reed	PROPN
ftr-400	2198	5	,	,	PUNCT
ftr-400	2198	6	supra	supra	PROPN
ftr-400	2198	7	note	note	PROPN
ftr-400	2198	8	235	235	NUM
ftr-400	2198	9	,	,	PUNCT
ftr-400	2198	10	at	at	ADP
ftr-400	2198	11	92	92	NUM
ftr-400	2198	12	.	.	PUNCT
ftr-400	2198	13	592	592	NUM
ftr-400	2198	14	.	.	PUNCT
ftr-400	2199	1	metro	metro	PROPN
ftr-400	2199	2	.	.	PUNCT
ftr-400	2200	1	life	life	NOUN
ftr-400	2200	2	ins	ins	PROPN
ftr-400	2200	3	.	.	PUNCT
ftr-400	2200	4	co.	co.	PROPN
ftr-400	2201	1	v.	v.	ADP
ftr-400	2201	2	ward	ward	PROPN
ftr-400	2201	3	,	,	PUNCT
ftr-400	2201	4	470	470	NUM
ftr-400	2201	5	u.s	u.s	PROPN
ftr-400	2201	6	.	.	PROPN
ftr-400	2201	7	869	869	NUM
ftr-400	2201	8	,	,	PUNCT
ftr-400	2201	9	878	878	NUM
ftr-400	2201	10	(	(	PUNCT
ftr-400	2201	11	1985	1985	NUM
ftr-400	2201	12	)	)	PUNCT
ftr-400	2201	13	.	.	PUNCT
ftr-400	2202	1	593	593	NUM
ftr-400	2202	2	.	.	PUNCT
ftr-400	2203	1	i	i	PRON
ftr-400	2203	2	d.	d.	PROPN
ftr-400	2203	3	594	594	NUM
ftr-400	2203	4	.	.	PUNCT
ftr-400	2204	1	higher	high	ADJ
ftr-400	2204	2	tax	tax	NOUN
ftr-400	2204	3	liabilities	liability	NOUN
ftr-400	2204	4	that	that	PRON
ftr-400	2204	5	are	be	AUX
ftr-400	2204	6	the	the	DET
ftr-400	2204	7	result	result	NOUN
ftr-400	2204	8	of	of	ADP
ftr-400	2204	9	nondiscriminatory	nondiscriminatory	ADJ
ftr-400	2204	10	differences	difference	NOUN
ftr-400	2204	11	in	in	ADP
ftr-400	2204	12	each	each	DET
ftr-400	2204	13	state	state	NOUN
ftr-400	2204	14	�	�	PROPN
ftr-400	2204	15	s	s	PART
ftr-400	2204	16	tax	tax	NOUN
ftr-400	2204	17	rates	rate	NOUN
ftr-400	2204	18	do	do	AUX
ftr-400	2204	19	not	not	PART
ftr-400	2204	20	violate	violate	VERB
ftr-400	2204	21	the	the	DET
ftr-400	2204	22	free	free	ADJ
ftr-400	2204	23	movement	movement	NOUN
ftr-400	2204	24	of	of	ADP
ftr-400	2204	25	workers	worker	NOUN
ftr-400	2204	26	.	.	PUNCT
ftr-400	2205	1	see	see	VERB
ftr-400	2205	2	,	,	PUNCT
ftr-400	2205	3	e.g.	e.g.	ADV
ftr-400	2205	4	,	,	PUNCT
ftr-400	2205	5	case	case	NOUN
ftr-400	2205	6	c336/96	c336/96	PROPN
ftr-400	2205	7	,	,	PUNCT
ftr-400	2205	8	gilly	gilly	ADV
ftr-400	2205	9	v.	v.	PROPN
ftr-400	2205	10	directeur	directeur	PROPN
ftr-400	2205	11	des	des	PROPN
ftr-400	2205	12	services	services	PROPN
ftr-400	2205	13	fiscaux	fiscaux	PROPN
ftr-400	2205	14	du	du	PROPN
ftr-400	2205	15	bas	bas	PROPN
ftr-400	2205	16	-	-	PUNCT
ftr-400	2205	17	rhin	rhin	PROPN
ftr-400	2205	18	,	,	PUNCT
ftr-400	2205	19	1996	1996	NUM
ftr-400	2205	20	e.c.r	e.c.r	X
ftr-400	2205	21	.	.	PUNCT
ftr-400	2206	1	i-2793	i-2793	PROPN
ftr-400	2206	2	,	,	PUNCT
ftr-400	2206	3	¶¶	¶¶	NOUN
ftr-400	2206	4	30	30	NUM
ftr-400	2206	5	,	,	PUNCT
ftr-400	2206	6	47	47	NUM
ftr-400	2206	7	.	.	PUNCT
ftr-400	2206	8	595	595	NUM
ftr-400	2206	9	.	.	PUNCT
ftr-400	2207	1	case	case	NOUN
ftr-400	2207	2	c-136/00	c-136/00	NOUN
ftr-400	2207	3	,	,	PUNCT
ftr-400	2207	4	danner	danner	NOUN
ftr-400	2207	5	,	,	PUNCT
ftr-400	2207	6	2002	2002	NUM
ftr-400	2207	7	e.c.r	e.c.r	PROPN
ftr-400	2207	8	.	.	PUNCT
ftr-400	2208	1	i-8147	i-8147	PROPN
ftr-400	2208	2	,	,	PUNCT
ftr-400	2208	3	op	op	NOUN
ftr-400	2208	4	.	.	PUNCT
ftr-400	2209	1	¶	¶	PROPN
ftr-400	2209	2	38	38	NUM
ftr-400	2209	3	.	.	PUNCT
ftr-400	2210	1	by	by	ADP
ftr-400	2210	2	tax	tax	NOUN
ftr-400	2210	3	statutes.591	statutes.591	NOUN
ftr-400	2210	4	but	but	CCONJ
ftr-400	2210	5	legitimate	legitimate	ADJ
ftr-400	2210	6	state	state	NOUN
ftr-400	2210	7	interest	interest	NOUN
ftr-400	2210	8	does	do	AUX
ftr-400	2210	9	not	not	PART
ftr-400	2210	10	include	include	VERB
ftr-400	2210	11	a	a	DET
ftr-400	2210	12	state	state	NOUN
ftr-400	2210	13	favoring	favor	VERB
ftr-400	2210	14	�	�	NOUN
ftr-400	2210	15	its	its	PRON
ftr-400	2210	16	own	own	ADJ
ftr-400	2210	17	residents	resident	NOUN
ftr-400	2210	18	by	by	ADP
ftr-400	2210	19	taxing	tax	VERB
ftr-400	2210	20	foreign	foreign	ADJ
ftr-400	2210	21	corporations	corporation	NOUN
ftr-400	2210	22	at	at	ADP
ftr-400	2210	23	a	a	DET
ftr-400	2210	24	higher	high	ADJ
ftr-400	2210	25	rate	rate	NOUN
ftr-400	2210	26	solely	solely	ADV
ftr-400	2210	27	because	because	SCONJ
ftr-400	2210	28	of	of	ADP
ftr-400	2210	29	their	their	PRON
ftr-400	2210	30	residence	residence	NOUN
ftr-400	2210	31	.	.	PUNCT
ftr-400	2210	32	.	.	PUNCT
ftr-400	2210	33	.	.	PUNCT
ftr-400	2210	34	.	.	PUNCT
ftr-400	2211	1	�	�	PROPN
ftr-400	2211	2	592	592	NUM
ftr-400	2211	3	this	this	DET
ftr-400	2211	4	�	�	NOUN
ftr-400	2211	5	constitutes	constitute	VERB
ftr-400	2211	6	the	the	DET
ftr-400	2211	7	very	very	ADJ
ftr-400	2211	8	sort	sort	NOUN
ftr-400	2211	9	of	of	ADP
ftr-400	2211	10	parochial	parochial	ADJ
ftr-400	2211	11	discrimination	discrimination	NOUN
ftr-400	2211	12	that	that	SCONJ
ftr-400	2211	13	the	the	DET
ftr-400	2211	14	equal	equal	ADJ
ftr-400	2211	15	protection	protection	NOUN
ftr-400	2211	16	clause	clause	NOUN
ftr-400	2211	17	was	be	AUX
ftr-400	2211	18	intended	intend	VERB
ftr-400	2211	19	to	to	PART
ftr-400	2211	20	prevent.	prevent.	VERB
ftr-400	2211	21	�	�	PROPN
ftr-400	2211	22	593	593	NUM
ftr-400	2211	23	this	this	DET
ftr-400	2211	24	schumacker	schumacker	PROPN
ftr-400	2211	25	test	test	NOUN
ftr-400	2211	26	appears	appear	VERB
ftr-400	2211	27	to	to	PART
ftr-400	2211	28	function	function	VERB
ftr-400	2211	29	in	in	ADP
ftr-400	2211	30	the	the	DET
ftr-400	2211	31	simple	simple	ADJ
ftr-400	2211	32	cross	cross	ADJ
ftr-400	2211	33	-	-	ADJ
ftr-400	2211	34	border	border	ADJ
ftr-400	2211	35	employment	employment	NOUN
ftr-400	2211	36	situation	situation	NOUN
ftr-400	2211	37	where	where	SCONJ
ftr-400	2211	38	the	the	DET
ftr-400	2211	39	workers	worker	NOUN
ftr-400	2211	40	are	be	AUX
ftr-400	2211	41	earning	earn	VERB
ftr-400	2211	42	substantially	substantially	ADV
ftr-400	2211	43	all	all	PRON
ftr-400	2211	44	of	of	ADP
ftr-400	2211	45	their	their	PRON
ftr-400	2211	46	income	income	NOUN
ftr-400	2211	47	from	from	ADP
ftr-400	2211	48	the	the	DET
ftr-400	2211	49	host	host	NOUN
ftr-400	2211	50	state	state	NOUN
ftr-400	2211	51	.	.	PUNCT
ftr-400	2212	1	however	however	ADV
ftr-400	2212	2	,	,	PUNCT
ftr-400	2212	3	complications	complication	NOUN
ftr-400	2212	4	such	such	ADJ
ftr-400	2212	5	as	as	ADP
ftr-400	2212	6	a	a	DET
ftr-400	2212	7	spouse	spouse	NOUN
ftr-400	2212	8	earning	earn	VERB
ftr-400	2212	9	income	income	NOUN
ftr-400	2212	10	in	in	ADP
ftr-400	2212	11	a	a	DET
ftr-400	2212	12	different	different	ADJ
ftr-400	2212	13	member	member	NOUN
ftr-400	2212	14	state	state	NOUN
ftr-400	2212	15	,	,	PUNCT
ftr-400	2212	16	as	as	ADP
ftr-400	2212	17	in	in	ADP
ftr-400	2212	18	gschwind	gschwind	NOUN
ftr-400	2212	19	,	,	PUNCT
ftr-400	2212	20	or	or	CCONJ
ftr-400	2212	21	a	a	DET
ftr-400	2212	22	person	person	NOUN
ftr-400	2212	23	earning	earn	VERB
ftr-400	2212	24	income	income	NOUN
ftr-400	2212	25	from	from	ADP
ftr-400	2212	26	multiple	multiple	ADJ
ftr-400	2212	27	member	member	NOUN
ftr-400	2212	28	states	state	NOUN
ftr-400	2212	29	,	,	PUNCT
ftr-400	2212	30	as	as	ADP
ftr-400	2212	31	in	in	ADP
ftr-400	2212	32	de	de	X
ftr-400	2212	33	groot	groot	NOUN
ftr-400	2212	34	,	,	PUNCT
ftr-400	2212	35	could	could	AUX
ftr-400	2212	36	cause	cause	VERB
ftr-400	2212	37	an	an	DET
ftr-400	2212	38	individual	individual	NOUN
ftr-400	2212	39	to	to	PART
ftr-400	2212	40	be	be	AUX
ftr-400	2212	41	worse	bad	ADJ
ftr-400	2212	42	off	off	ADP
ftr-400	2212	43	by	by	ADP
ftr-400	2212	44	engaging	engage	VERB
ftr-400	2212	45	in	in	ADP
ftr-400	2212	46	cross	cross	ADJ
ftr-400	2212	47	-	-	ADJ
ftr-400	2212	48	border	border	ADJ
ftr-400	2212	49	activity	activity	NOUN
ftr-400	2212	50	.	.	PUNCT
ftr-400	2213	1	the	the	DET
ftr-400	2213	2	question	question	NOUN
ftr-400	2213	3	to	to	PART
ftr-400	2213	4	be	be	AUX
ftr-400	2213	5	addressed	address	VERB
ftr-400	2213	6	is	be	AUX
ftr-400	2213	7	how	how	SCONJ
ftr-400	2213	8	much	much	ADJ
ftr-400	2213	9	protection	protection	NOUN
ftr-400	2213	10	should	should	AUX
ftr-400	2213	11	be	be	AUX
ftr-400	2213	12	guaranteed	guarantee	VERB
ftr-400	2213	13	by	by	ADP
ftr-400	2213	14	the	the	DET
ftr-400	2213	15	european	european	PROPN
ftr-400	2213	16	union	union	PROPN
ftr-400	2213	17	or	or	CCONJ
ftr-400	2213	18	the	the	DET
ftr-400	2213	19	united	united	PROPN
ftr-400	2213	20	states	states	PROPN
ftr-400	2213	21	.	.	PUNCT
ftr-400	2214	1	does	do	AUX
ftr-400	2214	2	not	not	PART
ftr-400	2214	3	a	a	DET
ftr-400	2214	4	cross	cross	ADJ
ftr-400	2214	5	-	-	ADJ
ftr-400	2214	6	border	border	ADJ
ftr-400	2214	7	worker	worker	NOUN
ftr-400	2214	8	knowingly	knowingly	ADV
ftr-400	2214	9	disadvantage	disadvantage	VERB
ftr-400	2214	10	herself	herself	PRON
ftr-400	2214	11	every	every	DET
ftr-400	2214	12	time	time	NOUN
ftr-400	2214	13	she	she	PRON
ftr-400	2214	14	works	work	VERB
ftr-400	2214	15	in	in	ADP
ftr-400	2214	16	a	a	DET
ftr-400	2214	17	state	state	NOUN
ftr-400	2214	18	with	with	ADP
ftr-400	2214	19	a	a	DET
ftr-400	2214	20	higher	high	ADJ
ftr-400	2214	21	tax	tax	NOUN
ftr-400	2214	22	rate	rate	NOUN
ftr-400	2214	23	than	than	ADP
ftr-400	2214	24	her	her	PRON
ftr-400	2214	25	own?594	own?594	NOUN
ftr-400	2214	26	there	there	ADV
ftr-400	2214	27	has	have	VERB
ftr-400	2214	28	to	to	PART
ftr-400	2214	29	be	be	AUX
ftr-400	2214	30	a	a	DET
ftr-400	2214	31	balance	balance	NOUN
ftr-400	2214	32	struck	strike	VERB
ftr-400	2214	33	between	between	ADP
ftr-400	2214	34	the	the	DET
ftr-400	2214	35	encouragement	encouragement	NOUN
ftr-400	2214	36	of	of	ADP
ftr-400	2214	37	an	an	DET
ftr-400	2214	38	internal	internal	ADJ
ftr-400	2214	39	market	market	NOUN
ftr-400	2214	40	and	and	CCONJ
ftr-400	2214	41	the	the	DET
ftr-400	2214	42	compelling	compelling	ADJ
ftr-400	2214	43	needs	need	NOUN
ftr-400	2214	44	of	of	ADP
ftr-400	2214	45	the	the	DET
ftr-400	2214	46	states	state	NOUN
ftr-400	2214	47	and	and	CCONJ
ftr-400	2214	48	member	member	NOUN
ftr-400	2214	49	states	state	NOUN
ftr-400	2214	50	to	to	PART
ftr-400	2214	51	raise	raise	VERB
ftr-400	2214	52	the	the	DET
ftr-400	2214	53	revenues	revenue	NOUN
ftr-400	2214	54	necessary	necessary	ADJ
ftr-400	2214	55	for	for	ADP
ftr-400	2214	56	their	their	PRON
ftr-400	2214	57	governance	governance	NOUN
ftr-400	2214	58	.	.	PUNCT
ftr-400	2215	1	in	in	ADP
ftr-400	2215	2	the	the	DET
ftr-400	2215	3	danner	danner	NOUN
ftr-400	2215	4	case	case	NOUN
ftr-400	2215	5	,	,	PUNCT
ftr-400	2215	6	advocate	advocate	ADJ
ftr-400	2215	7	general	general	PROPN
ftr-400	2215	8	jacobs	jacobs	PROPN
ftr-400	2215	9	states	state	VERB
ftr-400	2215	10	that	that	SCONJ
ftr-400	2215	11	the	the	DET
ftr-400	2215	12	ecj	ecj	PROPN
ftr-400	2215	13	�	�	PROPN
ftr-400	2215	14	s	s	PART
ftr-400	2215	15	primary	primary	ADJ
ftr-400	2215	16	task	task	NOUN
ftr-400	2215	17	in	in	ADP
ftr-400	2215	18	preliminary	preliminary	ADJ
ftr-400	2215	19	rulings	ruling	NOUN
ftr-400	2215	20	is	be	AUX
ftr-400	2215	21	not	not	PART
ftr-400	2215	22	to	to	PART
ftr-400	2215	23	decide	decide	VERB
ftr-400	2215	24	specific	specific	ADJ
ftr-400	2215	25	cases	case	NOUN
ftr-400	2215	26	on	on	ADP
ftr-400	2215	27	the	the	DET
ftr-400	2215	28	basis	basis	NOUN
ftr-400	2215	29	of	of	ADP
ftr-400	2215	30	narrowly	narrowly	ADV
ftr-400	2215	31	distinguished	distinguish	VERB
ftr-400	2215	32	facts	fact	NOUN
ftr-400	2215	33	,	,	PUNCT
ftr-400	2215	34	or	or	CCONJ
ftr-400	2215	35	to	to	PART
ftr-400	2215	36	solve	solve	VERB
ftr-400	2215	37	a	a	DET
ftr-400	2215	38	problem	problem	NOUN
ftr-400	2215	39	for	for	ADP
ftr-400	2215	40	the	the	DET
ftr-400	2215	41	national	national	ADJ
ftr-400	2215	42	court	court	NOUN
ftr-400	2215	43	in	in	ADP
ftr-400	2215	44	the	the	DET
ftr-400	2215	45	particular	particular	ADJ
ftr-400	2215	46	case	case	NOUN
ftr-400	2215	47	,	,	PUNCT
ftr-400	2215	48	but	but	CCONJ
ftr-400	2215	49	to	to	PART
ftr-400	2215	50	state	state	VERB
ftr-400	2215	51	clearly	clearly	ADV
ftr-400	2215	52	and	and	CCONJ
ftr-400	2215	53	coherently	coherently	ADV
ftr-400	2215	54	for	for	ADP
ftr-400	2215	55	the	the	DET
ftr-400	2215	56	benefit	benefit	NOUN
ftr-400	2215	57	of	of	ADP
ftr-400	2215	58	everyone	everyone	PRON
ftr-400	2215	59	in	in	ADP
ftr-400	2215	60	the	the	DET
ftr-400	2215	61	community	community	NOUN
ftr-400	2215	62	what	what	PRON
ftr-400	2215	63	the	the	DET
ftr-400	2215	64	correct	correct	ADJ
ftr-400	2215	65	understanding	understanding	NOUN
ftr-400	2215	66	of	of	ADP
ftr-400	2215	67	the	the	DET
ftr-400	2215	68	law	law	NOUN
ftr-400	2215	69	is	be	AUX
ftr-400	2215	70	,	,	PUNCT
ftr-400	2215	71	and	and	CCONJ
ftr-400	2215	72	to	to	PART
ftr-400	2215	73	give	give	VERB
ftr-400	2215	74	rulings	ruling	NOUN
ftr-400	2215	75	of	of	ADP
ftr-400	2215	76	general	general	ADJ
ftr-400	2215	77	significance.595	significance.595	PROPN
ftr-400	2215	78	unfortunately	unfortunately	ADV
ftr-400	2215	79	,	,	PUNCT
ftr-400	2215	80	although	although	SCONJ
ftr-400	2215	81	much	much	ADJ
ftr-400	2215	82	guidance	guidance	NOUN
ftr-400	2215	83	has	have	AUX
ftr-400	2215	84	been	be	AUX
ftr-400	2215	85	given	give	VERB
ftr-400	2215	86	to	to	ADP
ftr-400	2215	87	the	the	DET
ftr-400	2215	88	member	member	NOUN
ftr-400	2215	89	states	state	NOUN
ftr-400	2215	90	,	,	PUNCT
ftr-400	2215	91	most	most	ADJ
ftr-400	2215	92	of	of	ADP
ftr-400	2215	93	the	the	DET
ftr-400	2215	94	recent	recent	ADJ
ftr-400	2215	95	cases	case	NOUN
ftr-400	2215	96	are	be	AUX
ftr-400	2215	97	adjudicating	adjudicate	VERB
ftr-400	2215	98	very	very	ADV
ftr-400	2215	99	similar	similar	ADJ
ftr-400	2215	100	issues	issue	NOUN
ftr-400	2215	101	to	to	ADP
ftr-400	2215	102	those	those	DET
ftr-400	2215	103	130	130	NUM
ftr-400	2215	104	florida	florida	PROPN
ftr-400	2215	105	tax	tax	NOUN
ftr-400	2215	106	review	review	NOUN
ftr-400	2216	1	[	[	X
ftr-400	2216	2	vol.7:2	vol.7:2	NOUN
ftr-400	2216	3	596	596	NUM
ftr-400	2216	4	.	.	PUNCT
ftr-400	2217	1	jonathan	jonathan	PROPN
ftr-400	2217	2	schwarz	schwarz	PROPN
ftr-400	2217	3	,	,	PUNCT
ftr-400	2217	4	personal	personal	ADJ
ftr-400	2217	5	taxation	taxation	NOUN
ftr-400	2217	6	under	under	ADP
ftr-400	2217	7	the	the	DET
ftr-400	2217	8	european	european	PROPN
ftr-400	2217	9	court	court	PROPN
ftr-400	2217	10	of	of	ADP
ftr-400	2217	11	justice	justice	PROPN
ftr-400	2217	12	microscope	microscope	PROPN
ftr-400	2217	13	,	,	PUNCT
ftr-400	2217	14	58	58	NUM
ftr-400	2217	15	bull	bull	NOUN
ftr-400	2217	16	.	.	PUNCT
ftr-400	2218	1	int	int	PROPN
ftr-400	2218	2	�	�	PROPN
ftr-400	2218	3	l	l	PROPN
ftr-400	2218	4	fisc	fisc	NOUN
ftr-400	2218	5	.	.	PUNCT
ftr-400	2219	1	doc	doc	PROPN
ftr-400	2219	2	.	.	PROPN
ftr-400	2219	3	12	12	NUM
ftr-400	2219	4	546	546	NUM
ftr-400	2219	5	,	,	PUNCT
ftr-400	2219	6	550	550	NUM
ftr-400	2219	7	(	(	PUNCT
ftr-400	2219	8	2004	2004	NUM
ftr-400	2219	9	)	)	PUNCT
ftr-400	2219	10	.	.	PUNCT
ftr-400	2220	1	597	597	X
ftr-400	2220	2	.	.	PUNCT
ftr-400	2221	1	since	since	SCONJ
ftr-400	2221	2	connecticut	connecticut	PROPN
ftr-400	2221	3	�	�	PROPN
ftr-400	2221	4	s	s	PART
ftr-400	2221	5	enactment	enactment	NOUN
ftr-400	2221	6	of	of	ADP
ftr-400	2221	7	an	an	DET
ftr-400	2221	8	individual	individual	ADJ
ftr-400	2221	9	income	income	NOUN
ftr-400	2221	10	tax	tax	NOUN
ftr-400	2221	11	in	in	ADP
ftr-400	2221	12	1992	1992	NUM
ftr-400	2221	13	,	,	PUNCT
ftr-400	2221	14	the	the	DET
ftr-400	2221	15	concern	concern	NOUN
ftr-400	2221	16	over	over	ADP
ftr-400	2221	17	under	under	ADP
ftr-400	2221	18	taxation	taxation	NOUN
ftr-400	2221	19	is	be	AUX
ftr-400	2221	20	relieved	relieve	VERB
ftr-400	2221	21	.	.	PUNCT
ftr-400	2222	1	instead	instead	ADV
ftr-400	2222	2	,	,	PUNCT
ftr-400	2222	3	the	the	DET
ftr-400	2222	4	question	question	NOUN
ftr-400	2222	5	becomes	become	VERB
ftr-400	2222	6	an	an	DET
ftr-400	2222	7	issue	issue	NOUN
ftr-400	2222	8	of	of	ADP
ftr-400	2222	9	how	how	SCONJ
ftr-400	2222	10	the	the	DET
ftr-400	2222	11	personal	personal	ADJ
ftr-400	2222	12	income	income	NOUN
ftr-400	2222	13	tax	tax	NOUN
ftr-400	2222	14	should	should	AUX
ftr-400	2222	15	be	be	AUX
ftr-400	2222	16	apportioned	apportion	VERB
ftr-400	2222	17	between	between	ADP
ftr-400	2222	18	new	new	PROPN
ftr-400	2222	19	york	york	PROPN
ftr-400	2222	20	and	and	CCONJ
ftr-400	2222	21	connecticut	connecticut	PROPN
ftr-400	2222	22	.	.	PUNCT
ftr-400	2223	1	after	after	ADP
ftr-400	2223	2	the	the	DET
ftr-400	2223	3	lunding	lunde	VERB
ftr-400	2223	4	decision	decision	NOUN
ftr-400	2223	5	,	,	PUNCT
ftr-400	2223	6	nonresident	nonresident	ADJ
ftr-400	2223	7	payers	payer	NOUN
ftr-400	2223	8	of	of	ADP
ftr-400	2223	9	alimony	alimony	NOUN
ftr-400	2223	10	will	will	AUX
ftr-400	2223	11	pay	pay	VERB
ftr-400	2223	12	less	less	ADJ
ftr-400	2223	13	new	new	PROPN
ftr-400	2223	14	york	york	PROPN
ftr-400	2223	15	tax	tax	NOUN
ftr-400	2223	16	,	,	PUNCT
ftr-400	2223	17	which	which	PRON
ftr-400	2223	18	results	result	VERB
ftr-400	2223	19	in	in	ADP
ftr-400	2223	20	a	a	DET
ftr-400	2223	21	smaller	small	ADJ
ftr-400	2223	22	credit	credit	NOUN
ftr-400	2223	23	against	against	ADP
ftr-400	2223	24	their	their	PRON
ftr-400	2223	25	connecticut	connecticut	NOUN
ftr-400	2223	26	taxes	taxis	NOUN
ftr-400	2223	27	.	.	PUNCT
ftr-400	2224	1	the	the	DET
ftr-400	2224	2	nonresident	nonresident	ADJ
ftr-400	2224	3	recipient	recipient	NOUN
ftr-400	2224	4	of	of	ADP
ftr-400	2224	5	alimony	alimony	NOUN
ftr-400	2224	6	will	will	AUX
ftr-400	2224	7	only	only	ADV
ftr-400	2224	8	pay	pay	VERB
ftr-400	2224	9	tax	tax	NOUN
ftr-400	2224	10	to	to	ADP
ftr-400	2224	11	connecticut	connecticut	NOUN
ftr-400	2224	12	,	,	PUNCT
ftr-400	2224	13	as	as	SCONJ
ftr-400	2224	14	is	be	AUX
ftr-400	2224	15	the	the	DET
ftr-400	2224	16	case	case	NOUN
ftr-400	2224	17	of	of	ADP
ftr-400	2224	18	a	a	DET
ftr-400	2224	19	former	former	ADJ
ftr-400	2224	20	spouse	spouse	NOUN
ftr-400	2224	21	of	of	ADP
ftr-400	2224	22	a	a	DET
ftr-400	2224	23	new	new	ADJ
ftr-400	2224	24	yorker	yorker	NOUN
ftr-400	2224	25	who	who	PRON
ftr-400	2224	26	now	now	ADV
ftr-400	2224	27	resides	reside	VERB
ftr-400	2224	28	in	in	ADP
ftr-400	2224	29	connecticut	connecticut	PROPN
ftr-400	2224	30	.	.	PUNCT
ftr-400	2225	1	thus	thus	ADV
ftr-400	2225	2	,	,	PUNCT
ftr-400	2225	3	the	the	DET
ftr-400	2225	4	current	current	ADJ
ftr-400	2225	5	effect	effect	NOUN
ftr-400	2225	6	of	of	ADP
ftr-400	2225	7	the	the	DET
ftr-400	2225	8	lunding	lunde	VERB
ftr-400	2225	9	decision	decision	NOUN
ftr-400	2225	10	is	be	AUX
ftr-400	2225	11	to	to	PART
ftr-400	2225	12	shift	shift	VERB
ftr-400	2225	13	tax	tax	NOUN
ftr-400	2225	14	revenues	revenue	NOUN
ftr-400	2225	15	to	to	ADP
ftr-400	2225	16	connecticut	connecticut	PROPN
ftr-400	2225	17	,	,	PUNCT
ftr-400	2225	18	a	a	DET
ftr-400	2225	19	decision	decision	NOUN
ftr-400	2225	20	new	new	PROPN
ftr-400	2225	21	york	york	PROPN
ftr-400	2225	22	had	have	AUX
ftr-400	2225	23	previously	previously	ADV
ftr-400	2225	24	made	make	VERB
ftr-400	2225	25	with	with	ADP
ftr-400	2225	26	respect	respect	NOUN
ftr-400	2225	27	to	to	ADP
ftr-400	2225	28	the	the	DET
ftr-400	2225	29	former	former	ADJ
ftr-400	2225	30	spouses	spouse	NOUN
ftr-400	2225	31	of	of	ADP
ftr-400	2225	32	new	new	PROPN
ftr-400	2225	33	york	york	PROPN
ftr-400	2225	34	residents	resident	NOUN
ftr-400	2225	35	.	.	PUNCT
ftr-400	2226	1	see	see	VERB
ftr-400	2226	2	mcintyre	mcintyre	PROPN
ftr-400	2226	3	&	&	CCONJ
ftr-400	2226	4	pomp	pomp	PROPN
ftr-400	2226	5	,	,	PUNCT
ftr-400	2226	6	supra	supra	PROPN
ftr-400	2226	7	note	note	PROPN
ftr-400	2226	8	172	172	NUM
ftr-400	2226	9	,	,	PUNCT
ftr-400	2226	10	for	for	ADP
ftr-400	2226	11	a	a	DET
ftr-400	2226	12	defense	defense	NOUN
ftr-400	2226	13	of	of	ADP
ftr-400	2226	14	the	the	DET
ftr-400	2226	15	new	new	PROPN
ftr-400	2226	16	york	york	PROPN
ftr-400	2226	17	taxing	tax	VERB
ftr-400	2226	18	scheme	scheme	NOUN
ftr-400	2226	19	for	for	ADP
ftr-400	2226	20	alimony	alimony	NOUN
ftr-400	2226	21	.	.	PUNCT
ftr-400	2227	1	598	598	NUM
ftr-400	2227	2	.	.	X
ftr-400	2227	3	lunding	lunde	VERB
ftr-400	2227	4	v.	v.	ADP
ftr-400	2227	5	n.y	n.y	PROPN
ftr-400	2227	6	.	.	PROPN
ftr-400	2227	7	tax	tax	PROPN
ftr-400	2227	8	app	app	PROPN
ftr-400	2227	9	.	.	PUNCT
ftr-400	2227	10	trib	trib	PROPN
ftr-400	2227	11	.	.	PROPN
ftr-400	2227	12	,	,	PUNCT
ftr-400	2227	13	522	522	NUM
ftr-400	2227	14	u.s	u.s	PROPN
ftr-400	2227	15	.	.	PROPN
ftr-400	2227	16	287	287	NUM
ftr-400	2227	17	,	,	PUNCT
ftr-400	2227	18	311	311	NUM
ftr-400	2227	19	(	(	PUNCT
ftr-400	2227	20	1998	1998	NUM
ftr-400	2227	21	)	)	PUNCT
ftr-400	2227	22	.	.	PUNCT
ftr-400	2228	1	599	599	NUM
ftr-400	2228	2	.	.	PUNCT
ftr-400	2229	1	i	i	PRON
ftr-400	2229	2	d.	d.	PROPN
ftr-400	2229	3	600	600	NUM
ftr-400	2229	4	.	.	PUNCT
ftr-400	2230	1	the	the	DET
ftr-400	2230	2	justices	justice	NOUN
ftr-400	2230	3	�	�	PROPN
ftr-400	2230	4	caseload	caseload	NOUN
ftr-400	2230	5	,	,	PUNCT
ftr-400	2230	6	at	at	ADP
ftr-400	2230	7	http://www.supremecourtus.gov/about/	http://www.supremecourtus.gov/about/	X
ftr-400	2230	8	justicecaseload.pdf	justicecaseload.pdf	X
ftr-400	2230	9	(	(	PUNCT
ftr-400	2230	10	last	last	ADJ
ftr-400	2230	11	visited	visit	VERB
ftr-400	2230	12	jan	jan	PROPN
ftr-400	2230	13	.	.	PROPN
ftr-400	2230	14	16	16	NUM
ftr-400	2230	15	,	,	PUNCT
ftr-400	2230	16	2006	2006	NUM
ftr-400	2230	17	)	)	PUNCT
ftr-400	2230	18	.	.	PUNCT
ftr-400	2231	1	that	that	PRON
ftr-400	2231	2	have	have	AUX
ftr-400	2231	3	been	be	AUX
ftr-400	2231	4	previously	previously	ADV
ftr-400	2231	5	decided.596	decided.596	NOUN
ftr-400	2231	6	the	the	DET
ftr-400	2231	7	use	use	NOUN
ftr-400	2231	8	of	of	ADP
ftr-400	2231	9	a	a	DET
ftr-400	2231	10	legislative	legislative	ADJ
ftr-400	2231	11	instrument	instrument	NOUN
ftr-400	2231	12	such	such	ADJ
ftr-400	2231	13	as	as	ADP
ftr-400	2231	14	a	a	DET
ftr-400	2231	15	directive	directive	NOUN
ftr-400	2231	16	would	would	AUX
ftr-400	2231	17	be	be	AUX
ftr-400	2231	18	more	more	ADV
ftr-400	2231	19	efficient	efficient	ADJ
ftr-400	2231	20	in	in	ADP
ftr-400	2231	21	establishing	establish	VERB
ftr-400	2231	22	appropriate	appropriate	ADJ
ftr-400	2231	23	tax	tax	NOUN
ftr-400	2231	24	law	law	NOUN
ftr-400	2231	25	.	.	PUNCT
ftr-400	2232	1	even	even	ADV
ftr-400	2232	2	though	though	SCONJ
ftr-400	2232	3	the	the	DET
ftr-400	2232	4	united	united	PROPN
ftr-400	2232	5	states	states	PROPN
ftr-400	2232	6	does	do	AUX
ftr-400	2232	7	not	not	PART
ftr-400	2232	8	have	have	VERB
ftr-400	2232	9	a	a	DET
ftr-400	2232	10	system	system	NOUN
ftr-400	2232	11	of	of	ADP
ftr-400	2232	12	preliminary	preliminary	ADJ
ftr-400	2232	13	rulings	ruling	NOUN
ftr-400	2232	14	,	,	PUNCT
ftr-400	2232	15	supreme	supreme	PROPN
ftr-400	2232	16	court	court	PROPN
ftr-400	2232	17	opinions	opinion	NOUN
ftr-400	2232	18	serve	serve	VERB
ftr-400	2232	19	the	the	DET
ftr-400	2232	20	same	same	ADJ
ftr-400	2232	21	function	function	NOUN
ftr-400	2232	22	by	by	ADP
ftr-400	2232	23	providing	provide	VERB
ftr-400	2232	24	the	the	DET
ftr-400	2232	25	state	state	NOUN
ftr-400	2232	26	courts	court	NOUN
ftr-400	2232	27	with	with	ADP
ftr-400	2232	28	judicial	judicial	ADJ
ftr-400	2232	29	guidance	guidance	NOUN
ftr-400	2232	30	.	.	PUNCT
ftr-400	2233	1	thus	thus	ADV
ftr-400	2233	2	,	,	PUNCT
ftr-400	2233	3	it	it	PRON
ftr-400	2233	4	follows	follow	VERB
ftr-400	2233	5	that	that	SCONJ
ftr-400	2233	6	the	the	DET
ftr-400	2233	7	u.s	u.s	PROPN
ftr-400	2233	8	.	.	PROPN
ftr-400	2233	9	supreme	supreme	PROPN
ftr-400	2233	10	court	court	PROPN
ftr-400	2233	11	should	should	AUX
ftr-400	2233	12	also	also	ADV
ftr-400	2233	13	give	give	VERB
ftr-400	2233	14	rulings	ruling	NOUN
ftr-400	2233	15	of	of	ADP
ftr-400	2233	16	general	general	ADJ
ftr-400	2233	17	significance	significance	NOUN
ftr-400	2233	18	.	.	PUNCT
ftr-400	2234	1	the	the	DET
ftr-400	2234	2	lunding	lunde	VERB
ftr-400	2234	3	majority	majority	NOUN
ftr-400	2234	4	did	do	AUX
ftr-400	2234	5	not	not	PART
ftr-400	2234	6	limit	limit	VERB
ftr-400	2234	7	their	their	PRON
ftr-400	2234	8	examination	examination	NOUN
ftr-400	2234	9	to	to	ADP
ftr-400	2234	10	mr	mr	PROPN
ftr-400	2234	11	.	.	PROPN
ftr-400	2234	12	lunding	lunding	PROPN
ftr-400	2234	13	�	�	PROPN
ftr-400	2234	14	s	s	PART
ftr-400	2234	15	particular	particular	ADJ
ftr-400	2234	16	fact	fact	NOUN
ftr-400	2234	17	pattern	pattern	NOUN
ftr-400	2234	18	,	,	PUNCT
ftr-400	2234	19	which	which	PRON
ftr-400	2234	20	was	be	AUX
ftr-400	2234	21	unsympathetic	unsympathetic	ADJ
ftr-400	2234	22	for	for	ADP
ftr-400	2234	23	the	the	DET
ftr-400	2234	24	tax	tax	NOUN
ftr-400	2234	25	year	year	NOUN
ftr-400	2234	26	in	in	ADP
ftr-400	2234	27	question	question	NOUN
ftr-400	2234	28	since	since	SCONJ
ftr-400	2234	29	connecticut	connecticut	PROPN
ftr-400	2234	30	had	have	VERB
ftr-400	2234	31	no	no	DET
ftr-400	2234	32	income	income	NOUN
ftr-400	2234	33	tax	tax	NOUN
ftr-400	2234	34	at	at	ADP
ftr-400	2234	35	that	that	DET
ftr-400	2234	36	point	point	NOUN
ftr-400	2234	37	and	and	CCONJ
ftr-400	2234	38	mr	mr	PROPN
ftr-400	2234	39	.	.	PROPN
ftr-400	2234	40	lunding	lunding	NOUN
ftr-400	2234	41	derived	derive	VERB
ftr-400	2234	42	only	only	ADV
ftr-400	2234	43	48	48	NUM
ftr-400	2234	44	%	%	NOUN
ftr-400	2234	45	of	of	ADP
ftr-400	2234	46	his	his	PRON
ftr-400	2234	47	income	income	NOUN
ftr-400	2234	48	from	from	ADP
ftr-400	2234	49	new	new	ADJ
ftr-400	2234	50	york.597	york.597	PROPN
ftr-400	2234	51	the	the	DET
ftr-400	2234	52	lunding	lunde	VERB
ftr-400	2234	53	majority	majority	NOUN
ftr-400	2234	54	was	be	AUX
ftr-400	2234	55	not	not	PART
ftr-400	2234	56	satisfied	satisfied	ADJ
ftr-400	2234	57	by	by	ADP
ftr-400	2234	58	the	the	DET
ftr-400	2234	59	state	state	PROPN
ftr-400	2234	60	�	�	PROPN
ftr-400	2234	61	s	s	PART
ftr-400	2234	62	argument	argument	NOUN
ftr-400	2234	63	that	that	SCONJ
ftr-400	2234	64	it	it	PRON
ftr-400	2234	65	need	need	AUX
ftr-400	2234	66	not	not	PART
ftr-400	2234	67	consider	consider	VERB
ftr-400	2234	68	the	the	DET
ftr-400	2234	69	impact	impact	NOUN
ftr-400	2234	70	of	of	ADP
ftr-400	2234	71	disallowing	disallow	VERB
ftr-400	2234	72	nonresidents	nonresident	NOUN
ftr-400	2234	73	a	a	DET
ftr-400	2234	74	deduction	deduction	NOUN
ftr-400	2234	75	for	for	ADP
ftr-400	2234	76	alimony	alimony	NOUN
ftr-400	2234	77	paid	pay	VERB
ftr-400	2234	78	merely	merely	ADV
ftr-400	2234	79	because	because	SCONJ
ftr-400	2234	80	alimony	alimony	NOUN
ftr-400	2234	81	expenses	expense	NOUN
ftr-400	2234	82	are	be	AUX
ftr-400	2234	83	personal	personal	ADJ
ftr-400	2234	84	in	in	ADP
ftr-400	2234	85	nature	nature	NOUN
ftr-400	2234	86	,	,	PUNCT
ftr-400	2234	87	particularly	particularly	ADV
ftr-400	2234	88	in	in	ADP
ftr-400	2234	89	light	light	NOUN
ftr-400	2234	90	of	of	ADP
ftr-400	2234	91	the	the	DET
ftr-400	2234	92	inequities	inequity	NOUN
ftr-400	2234	93	that	that	PRON
ftr-400	2234	94	could	could	AUX
ftr-400	2234	95	result	result	VERB
ftr-400	2234	96	when	when	SCONJ
ftr-400	2234	97	a	a	DET
ftr-400	2234	98	nonresident	nonresident	NOUN
ftr-400	2234	99	with	with	ADP
ftr-400	2234	100	alimony	alimony	NOUN
ftr-400	2234	101	obligations	obligation	NOUN
ftr-400	2234	102	derives	derive	VERB
ftr-400	2234	103	nearly	nearly	ADV
ftr-400	2234	104	all	all	PRON
ftr-400	2234	105	of	of	ADP
ftr-400	2234	106	her	her	PRON
ftr-400	2234	107	income	income	NOUN
ftr-400	2234	108	from	from	ADP
ftr-400	2234	109	new	new	PROPN
ftr-400	2234	110	york	york	PROPN
ftr-400	2234	111	,	,	PUNCT
ftr-400	2234	112	a	a	DET
ftr-400	2234	113	scenario	scenario	NOUN
ftr-400	2234	114	that	that	PRON
ftr-400	2234	115	may	may	AUX
ftr-400	2234	116	be	be	AUX
ftr-400	2234	117	�	�	PROPN
ftr-400	2234	118	typical	typical	ADJ
ftr-400	2234	119	�	�	PROPN
ftr-400	2234	120	.	.	PUNCT
ftr-400	2234	121	.	.	PUNCT
ftr-400	2235	1	.	.	PUNCT
ftr-400	2235	2	.598	.598	NUM
ftr-400	2236	1	the	the	DET
ftr-400	2236	2	lunding	lunde	VERB
ftr-400	2236	3	majority	majority	NOUN
ftr-400	2236	4	also	also	ADV
ftr-400	2236	5	expressed	express	VERB
ftr-400	2236	6	concern	concern	NOUN
ftr-400	2236	7	about	about	ADP
ftr-400	2236	8	the	the	DET
ftr-400	2236	9	nonresident	nonresident	NOUN
ftr-400	2236	10	who	who	PRON
ftr-400	2236	11	makes	make	VERB
ftr-400	2236	12	payments	payment	NOUN
ftr-400	2236	13	to	to	ADP
ftr-400	2236	14	a	a	DET
ftr-400	2236	15	new	new	PROPN
ftr-400	2236	16	york	york	PROPN
ftr-400	2236	17	resident	resident	NOUN
ftr-400	2236	18	and	and	CCONJ
ftr-400	2236	19	the	the	DET
ftr-400	2236	20	double	double	ADJ
ftr-400	2236	21	taxation	taxation	NOUN
ftr-400	2236	22	that	that	PRON
ftr-400	2236	23	would	would	AUX
ftr-400	2236	24	ensue.599	ensue.599	ADP
ftr-400	2236	25	the	the	DET
ftr-400	2236	26	supreme	supreme	PROPN
ftr-400	2236	27	court	court	PROPN
ftr-400	2236	28	only	only	ADV
ftr-400	2236	29	grants	grant	VERB
ftr-400	2236	30	certiorari	certiorari	NOUN
ftr-400	2236	31	in	in	ADP
ftr-400	2236	32	about	about	ADV
ftr-400	2236	33	100	100	NUM
ftr-400	2236	34	cases	case	NOUN
ftr-400	2236	35	of	of	ADP
ftr-400	2236	36	the	the	DET
ftr-400	2236	37	approximately	approximately	ADV
ftr-400	2236	38	7,000	7,000	NUM
ftr-400	2236	39	petitions	petition	NOUN
ftr-400	2236	40	filed	file	VERB
ftr-400	2236	41	per	per	ADP
ftr-400	2236	42	term.600	term.600	NOUN
ftr-400	2236	43	although	although	SCONJ
ftr-400	2236	44	the	the	DET
ftr-400	2236	45	court	court	NOUN
ftr-400	2236	46	�	�	NOUN
ftr-400	2236	47	s	s	PART
ftr-400	2236	48	recent	recent	ADJ
ftr-400	2236	49	2005	2005	NUM
ftr-400	2236	50	]	]	PUNCT
ftr-400	2236	51	tax	tax	NOUN
ftr-400	2236	52	discrimination	discrimination	NOUN
ftr-400	2236	53	131	131	NUM
ftr-400	2236	54	601	601	NUM
ftr-400	2236	55	.	.	PUNCT
ftr-400	2237	1	quirk	quirk	PROPN
ftr-400	2237	2	&	&	CCONJ
ftr-400	2237	3	shaver	shaver	PROPN
ftr-400	2237	4	,	,	PUNCT
ftr-400	2237	5	supra	supra	PROPN
ftr-400	2237	6	note	note	PROPN
ftr-400	2237	7	121	121	NUM
ftr-400	2237	8	,	,	PUNCT
ftr-400	2237	9	at	at	ADP
ftr-400	2237	10	650	650	NUM
ftr-400	2237	11	-	-	SYM
ftr-400	2237	12	51	51	NUM
ftr-400	2237	13	(	(	PUNCT
ftr-400	2237	14	citing	cite	VERB
ftr-400	2237	15	,	,	PUNCT
ftr-400	2237	16	e.g.	e.g.	ADV
ftr-400	2237	17	,	,	PUNCT
ftr-400	2237	18	citicorp	citicorp	PROPN
ftr-400	2237	19	n.	n.	PROPN
ftr-400	2237	20	am	am	PROPN
ftr-400	2237	21	.	.	PUNCT
ftr-400	2237	22	inc	inc	PROPN
ftr-400	2237	23	.	.	PROPN
ftr-400	2238	1	v.	v.	ADP
ftr-400	2238	2	franchise	franchise	PROPN
ftr-400	2238	3	tax	tax	PROPN
ftr-400	2238	4	bd	bd	PROPN
ftr-400	2238	5	.	.	PROPN
ftr-400	2238	6	,	,	PUNCT
ftr-400	2238	7	100	100	NUM
ftr-400	2238	8	cal	cal	NOUN
ftr-400	2238	9	.	.	PUNCT
ftr-400	2239	1	rptr	rptr	PROPN
ftr-400	2239	2	.	.	PUNCT
ftr-400	2240	1	2d	2d	PROPN
ftr-400	2240	2	509	509	NUM
ftr-400	2240	3	(	(	PUNCT
ftr-400	2240	4	cal	cal	PROPN
ftr-400	2240	5	.	.	PUNCT
ftr-400	2241	1	ct	ct	PROPN
ftr-400	2241	2	.	.	PUNCT
ftr-400	2242	1	app	app	PROPN
ftr-400	2242	2	.	.	PROPN
ftr-400	2242	3	2000	2000	NUM
ftr-400	2242	4	)	)	PUNCT
ftr-400	2242	5	,	,	PUNCT
ftr-400	2242	6	cert	cert	PROPN
ftr-400	2242	7	.	.	PUNCT
ftr-400	2243	1	denied	deny	VERB
ftr-400	2243	2	,	,	PUNCT
ftr-400	2243	3	533	533	NUM
ftr-400	2243	4	u.s	u.s	PROPN
ftr-400	2243	5	.	.	PROPN
ftr-400	2243	6	963	963	NUM
ftr-400	2243	7	(	(	PUNCT
ftr-400	2243	8	2001	2001	NUM
ftr-400	2243	9	)	)	PUNCT
ftr-400	2243	10	;	;	PUNCT
ftr-400	2244	1	kalama	kalama	PROPN
ftr-400	2244	2	chem	chem	PROPN
ftr-400	2244	3	.	.	PUNCT
ftr-400	2244	4	,	,	PUNCT
ftr-400	2244	5	inc	inc	PROPN
ftr-400	2244	6	.	.	PROPN
ftr-400	2244	7	v.	v.	PROPN
ftr-400	2244	8	washington	washington	PROPN
ftr-400	2244	9	,	,	PUNCT
ftr-400	2244	10	9	9	NUM
ftr-400	2244	11	p.3d	p.3d	NUM
ftr-400	2244	12	236	236	NUM
ftr-400	2244	13	(	(	PUNCT
ftr-400	2244	14	wash	wash	NOUN
ftr-400	2244	15	.	.	PUNCT
ftr-400	2245	1	app	app	PROPN
ftr-400	2245	2	.	.	PROPN
ftr-400	2245	3	2000	2000	NUM
ftr-400	2245	4	)	)	PUNCT
ftr-400	2245	5	,	,	PUNCT
ftr-400	2245	6	cert	cert	PROPN
ftr-400	2245	7	.	.	PUNCT
ftr-400	2245	8	denied	deny	VERB
ftr-400	2245	9	,	,	PUNCT
ftr-400	2245	10	533	533	NUM
ftr-400	2245	11	u.s	u.s	PROPN
ftr-400	2245	12	.	.	PROPN
ftr-400	2245	13	931	931	NUM
ftr-400	2245	14	(	(	PUNCT
ftr-400	2245	15	2001	2001	NUM
ftr-400	2245	16	)	)	PUNCT
ftr-400	2245	17	)	)	PUNCT
ftr-400	2245	18	.	.	PUNCT
ftr-400	2246	1	602	602	NUM
ftr-400	2246	2	.	.	PUNCT
ftr-400	2247	1	see	see	VERB
ftr-400	2247	2	supra	supra	PROPN
ftr-400	2247	3	note	note	VERB
ftr-400	2247	4	427	427	NUM
ftr-400	2247	5	for	for	ADP
ftr-400	2247	6	a	a	DET
ftr-400	2247	7	discussion	discussion	NOUN
ftr-400	2247	8	of	of	ADP
ftr-400	2247	9	the	the	DET
ftr-400	2247	10	different	different	ADJ
ftr-400	2247	11	approaches	approach	NOUN
ftr-400	2247	12	member	member	NOUN
ftr-400	2247	13	states	state	NOUN
ftr-400	2247	14	have	have	AUX
ftr-400	2247	15	taken	take	VERB
ftr-400	2247	16	with	with	ADP
ftr-400	2247	17	respect	respect	NOUN
ftr-400	2247	18	to	to	ADP
ftr-400	2247	19	the	the	DET
ftr-400	2247	20	finding	finding	NOUN
ftr-400	2247	21	of	of	ADP
ftr-400	2247	22	incompatibility	incompatibility	NOUN
ftr-400	2247	23	of	of	ADP
ftr-400	2247	24	cfc	cfc	PROPN
ftr-400	2247	25	legislation	legislation	NOUN
ftr-400	2247	26	.	.	PUNCT
ftr-400	2248	1	603	603	NUM
ftr-400	2248	2	.	.	PUNCT
ftr-400	2249	1	ec	ec	PROPN
ftr-400	2249	2	treaty	treaty	PROPN
ftr-400	2249	3	,	,	PUNCT
ftr-400	2249	4	supra	supra	PROPN
ftr-400	2249	5	note	note	PROPN
ftr-400	2249	6	15	15	NUM
ftr-400	2249	7	,	,	PUNCT
ftr-400	2249	8	art	art	NOUN
ftr-400	2249	9	.	.	PUNCT
ftr-400	2250	1	4	4	X
ftr-400	2250	2	.	.	X
ftr-400	2250	3	denials	denial	NOUN
ftr-400	2250	4	of	of	ADP
ftr-400	2250	5	certiorari	certiorari	NOUN
ftr-400	2250	6	show	show	VERB
ftr-400	2250	7	a	a	DET
ftr-400	2250	8	lack	lack	NOUN
ftr-400	2250	9	of	of	ADP
ftr-400	2250	10	enthusiasm	enthusiasm	NOUN
ftr-400	2250	11	for	for	ADP
ftr-400	2250	12	state	state	NOUN
ftr-400	2250	13	tax	tax	NOUN
ftr-400	2250	14	cases,601	cases,601	PROPN
ftr-400	2250	15	the	the	DET
ftr-400	2250	16	court	court	NOUN
ftr-400	2250	17	�	�	PROPN
ftr-400	2250	18	s	s	PART
ftr-400	2250	19	review	review	NOUN
ftr-400	2250	20	is	be	AUX
ftr-400	2250	21	particularly	particularly	ADV
ftr-400	2250	22	significant	significant	ADJ
ftr-400	2250	23	in	in	ADP
ftr-400	2250	24	a	a	DET
ftr-400	2250	25	constitutional	constitutional	ADJ
ftr-400	2250	26	challenge	challenge	NOUN
ftr-400	2250	27	to	to	ADP
ftr-400	2250	28	a	a	DET
ftr-400	2250	29	state	state	NOUN
ftr-400	2250	30	tax	tax	NOUN
ftr-400	2250	31	system	system	NOUN
ftr-400	2250	32	in	in	ADP
ftr-400	2250	33	order	order	NOUN
ftr-400	2250	34	to	to	PART
ftr-400	2250	35	send	send	VERB
ftr-400	2250	36	appropriate	appropriate	ADJ
ftr-400	2250	37	messages	message	NOUN
ftr-400	2250	38	to	to	ADP
ftr-400	2250	39	the	the	DET
ftr-400	2250	40	state	state	NOUN
ftr-400	2250	41	legislatures	legislature	NOUN
ftr-400	2250	42	.	.	PUNCT
ftr-400	2251	1	unfortunately	unfortunately	ADV
ftr-400	2251	2	when	when	SCONJ
ftr-400	2251	3	state	state	NOUN
ftr-400	2251	4	taxpayers	taxpayer	NOUN
ftr-400	2251	5	turn	turn	VERB
ftr-400	2251	6	to	to	ADP
ftr-400	2251	7	congress	congress	PROPN
ftr-400	2251	8	,	,	PUNCT
ftr-400	2251	9	the	the	DET
ftr-400	2251	10	result	result	NOUN
ftr-400	2251	11	is	be	AUX
ftr-400	2251	12	that	that	SCONJ
ftr-400	2251	13	no	no	DET
ftr-400	2251	14	one	one	NOUN
ftr-400	2251	15	pays	pay	VERB
ftr-400	2251	16	taxes	taxis	NOUN
ftr-400	2251	17	.	.	PUNCT
ftr-400	2252	1	vi	vi	X
ftr-400	2252	2	.	.	NOUN
ftr-400	2252	3	conclusion	conclusion	VERB
ftr-400	2252	4	the	the	DET
ftr-400	2252	5	judgments	judgment	NOUN
ftr-400	2252	6	of	of	ADP
ftr-400	2252	7	the	the	DET
ftr-400	2252	8	european	european	PROPN
ftr-400	2252	9	court	court	PROPN
ftr-400	2252	10	of	of	ADP
ftr-400	2252	11	justice	justice	PROPN
ftr-400	2252	12	have	have	AUX
ftr-400	2252	13	caused	cause	VERB
ftr-400	2252	14	some	some	DET
ftr-400	2252	15	coordination	coordination	NOUN
ftr-400	2252	16	of	of	ADP
ftr-400	2252	17	various	various	ADJ
ftr-400	2252	18	individual	individual	ADJ
ftr-400	2252	19	and	and	CCONJ
ftr-400	2252	20	corporate	corporate	ADJ
ftr-400	2252	21	tax	tax	NOUN
ftr-400	2252	22	laws	law	NOUN
ftr-400	2252	23	through	through	ADP
ftr-400	2252	24	negative	negative	ADJ
ftr-400	2252	25	integration	integration	NOUN
ftr-400	2252	26	.	.	PUNCT
ftr-400	2253	1	pure	pure	ADJ
ftr-400	2253	2	tax	tax	NOUN
ftr-400	2253	3	harmonization	harmonization	NOUN
ftr-400	2253	4	has	have	AUX
ftr-400	2253	5	not	not	PART
ftr-400	2253	6	resulted	result	VERB
ftr-400	2253	7	,	,	PUNCT
ftr-400	2253	8	in	in	SCONJ
ftr-400	2253	9	that	that	PRON
ftr-400	2253	10	a	a	DET
ftr-400	2253	11	finding	finding	NOUN
ftr-400	2253	12	of	of	ADP
ftr-400	2253	13	incompatibility	incompatibility	NOUN
ftr-400	2253	14	of	of	ADP
ftr-400	2253	15	a	a	DET
ftr-400	2253	16	tax	tax	NOUN
ftr-400	2253	17	law	law	NOUN
ftr-400	2253	18	with	with	ADP
ftr-400	2253	19	a	a	DET
ftr-400	2253	20	treaty	treaty	NOUN
ftr-400	2253	21	provision	provision	NOUN
ftr-400	2253	22	does	do	AUX
ftr-400	2253	23	not	not	PART
ftr-400	2253	24	guarantee	guarantee	VERB
ftr-400	2253	25	that	that	SCONJ
ftr-400	2253	26	all	all	DET
ftr-400	2253	27	member	member	NOUN
ftr-400	2253	28	states	state	NOUN
ftr-400	2253	29	will	will	AUX
ftr-400	2253	30	resolve	resolve	VERB
ftr-400	2253	31	the	the	DET
ftr-400	2253	32	problem	problem	NOUN
ftr-400	2253	33	in	in	ADP
ftr-400	2253	34	the	the	DET
ftr-400	2253	35	same	same	ADJ
ftr-400	2253	36	way	way	NOUN
ftr-400	2253	37	legislatively.602	legislatively.602	NOUN
ftr-400	2253	38	arguably	arguably	ADV
ftr-400	2253	39	,	,	PUNCT
ftr-400	2253	40	this	this	DET
ftr-400	2253	41	judicial	judicial	ADJ
ftr-400	2253	42	action	action	NOUN
ftr-400	2253	43	was	be	AUX
ftr-400	2253	44	necessary	necessary	ADJ
ftr-400	2253	45	during	during	ADP
ftr-400	2253	46	the	the	DET
ftr-400	2253	47	infancy	infancy	NOUN
ftr-400	2253	48	stage	stage	NOUN
ftr-400	2253	49	of	of	ADP
ftr-400	2253	50	the	the	DET
ftr-400	2253	51	internal	internal	ADJ
ftr-400	2253	52	market	market	NOUN
ftr-400	2253	53	.	.	PUNCT
ftr-400	2254	1	however	however	ADV
ftr-400	2254	2	,	,	PUNCT
ftr-400	2254	3	given	give	VERB
ftr-400	2254	4	the	the	DET
ftr-400	2254	5	progress	progress	NOUN
ftr-400	2254	6	made	make	VERB
ftr-400	2254	7	towards	towards	ADP
ftr-400	2254	8	the	the	DET
ftr-400	2254	9	internal	internal	ADJ
ftr-400	2254	10	market	market	NOUN
ftr-400	2254	11	,	,	PUNCT
ftr-400	2254	12	it	it	PRON
ftr-400	2254	13	is	be	AUX
ftr-400	2254	14	time	time	NOUN
ftr-400	2254	15	for	for	ADP
ftr-400	2254	16	a	a	DET
ftr-400	2254	17	more	more	ADV
ftr-400	2254	18	balanced	balanced	ADJ
ftr-400	2254	19	approach	approach	NOUN
ftr-400	2254	20	that	that	PRON
ftr-400	2254	21	takes	take	VERB
ftr-400	2254	22	into	into	ADP
ftr-400	2254	23	account	account	NOUN
ftr-400	2254	24	a	a	DET
ftr-400	2254	25	member	member	NOUN
ftr-400	2254	26	state	state	NOUN
ftr-400	2254	27	�	�	PROPN
ftr-400	2254	28	s	s	PART
ftr-400	2254	29	need	need	NOUN
ftr-400	2254	30	to	to	PART
ftr-400	2254	31	finance	finance	VERB
ftr-400	2254	32	its	its	PRON
ftr-400	2254	33	government	government	NOUN
ftr-400	2254	34	.	.	PUNCT
ftr-400	2255	1	this	this	PRON
ftr-400	2255	2	could	could	AUX
ftr-400	2255	3	be	be	AUX
ftr-400	2255	4	accomplished	accomplish	VERB
ftr-400	2255	5	through	through	ADP
ftr-400	2255	6	a	a	DET
ftr-400	2255	7	more	more	ADV
ftr-400	2255	8	judicious	judicious	ADJ
ftr-400	2255	9	use	use	NOUN
ftr-400	2255	10	of	of	ADP
ftr-400	2255	11	the	the	DET
ftr-400	2255	12	rule	rule	NOUN
ftr-400	2255	13	of	of	ADP
ftr-400	2255	14	reason	reason	NOUN
ftr-400	2255	15	,	,	PUNCT
ftr-400	2255	16	on	on	ADP
ftr-400	2255	17	occasion	occasion	NOUN
ftr-400	2255	18	exercising	exercise	VERB
ftr-400	2255	19	,	,	PUNCT
ftr-400	2255	20	like	like	ADP
ftr-400	2255	21	the	the	DET
ftr-400	2255	22	supreme	supreme	PROPN
ftr-400	2255	23	court	court	PROPN
ftr-400	2255	24	,	,	PUNCT
ftr-400	2255	25	an	an	DET
ftr-400	2255	26	extra	extra	ADJ
ftr-400	2255	27	dose	dose	NOUN
ftr-400	2255	28	of	of	ADP
ftr-400	2255	29	judicial	judicial	ADJ
ftr-400	2255	30	sympathy	sympathy	NOUN
ftr-400	2255	31	for	for	ADP
ftr-400	2255	32	the	the	DET
ftr-400	2255	33	member	member	NOUN
ftr-400	2255	34	state	state	PROPN
ftr-400	2255	35	�	�	PROPN
ftr-400	2255	36	s	s	PART
ftr-400	2255	37	taxing	tax	VERB
ftr-400	2255	38	power	power	NOUN
ftr-400	2255	39	.	.	PUNCT
ftr-400	2256	1	alternatively	alternatively	ADV
ftr-400	2256	2	,	,	PUNCT
ftr-400	2256	3	a	a	DET
ftr-400	2256	4	european	european	ADJ
ftr-400	2256	5	scholar	scholar	NOUN
ftr-400	2256	6	suggests	suggest	VERB
ftr-400	2256	7	reliance	reliance	NOUN
ftr-400	2256	8	on	on	ADP
ftr-400	2256	9	article	article	NOUN
ftr-400	2256	10	4	4	NUM
ftr-400	2256	11	of	of	ADP
ftr-400	2256	12	the	the	DET
ftr-400	2256	13	ec	ec	PROPN
ftr-400	2256	14	treaty	treaty	NOUN
ftr-400	2256	15	.	.	PUNCT
ftr-400	2257	1	because	because	SCONJ
ftr-400	2257	2	this	this	DET
ftr-400	2257	3	treaty	treaty	NOUN
ftr-400	2257	4	provision	provision	NOUN
ftr-400	2257	5	obligates	obligate	VERB
ftr-400	2257	6	the	the	DET
ftr-400	2257	7	member	member	NOUN
ftr-400	2257	8	states	state	NOUN
ftr-400	2257	9	to	to	PART
ftr-400	2257	10	avoid	avoid	VERB
ftr-400	2257	11	excessive	excessive	ADJ
ftr-400	2257	12	public	public	ADJ
ftr-400	2257	13	deficits,603	deficits,603	PROPN
ftr-400	2257	14	sound	sound	VERB
ftr-400	2257	15	tax	tax	NOUN
ftr-400	2257	16	policies	policy	NOUN
ftr-400	2257	17	that	that	PRON
ftr-400	2257	18	combat	combat	VERB
ftr-400	2257	19	anti	anti	ADJ
ftr-400	2257	20	-	-	ADJ
ftr-400	2257	21	avoidance	avoidance	ADJ
ftr-400	2257	22	conduct	conduct	NOUN
ftr-400	2257	23	would	would	AUX
ftr-400	2257	24	need	need	VERB
ftr-400	2257	25	to	to	PART
ftr-400	2257	26	be	be	AUX
ftr-400	2257	27	accepted	accept	VERB
ftr-400	2257	28	as	as	ADP
ftr-400	2257	29	justifications	justification	NOUN
ftr-400	2257	30	for	for	ADP
ftr-400	2257	31	infringements	infringement	NOUN
ftr-400	2257	32	of	of	ADP
ftr-400	2257	33	the	the	DET
ftr-400	2257	34	treaty	treaty	NOUN
ftr-400	2257	35	freedoms	freedom	VERB
ftr-400	2257	36	.	.	PUNCT
ftr-400	2258	1	on	on	ADP
ftr-400	2258	2	the	the	DET
ftr-400	2258	3	legislative	legislative	ADJ
ftr-400	2258	4	side	side	NOUN
ftr-400	2258	5	,	,	PUNCT
ftr-400	2258	6	the	the	DET
ftr-400	2258	7	council	council	NOUN
ftr-400	2258	8	is	be	AUX
ftr-400	2258	9	designed	design	VERB
ftr-400	2258	10	to	to	PART
ftr-400	2258	11	safeguard	safeguard	VERB
ftr-400	2258	12	the	the	DET
ftr-400	2258	13	economic	economic	ADJ
ftr-400	2258	14	interests	interest	NOUN
ftr-400	2258	15	of	of	ADP
ftr-400	2258	16	the	the	DET
ftr-400	2258	17	member	member	NOUN
ftr-400	2258	18	states	state	NOUN
ftr-400	2258	19	.	.	PUNCT
ftr-400	2259	1	the	the	DET
ftr-400	2259	2	finance	finance	NOUN
ftr-400	2259	3	minister	minister	NOUN
ftr-400	2259	4	�	�	PROPN
ftr-400	2259	5	s	s	PART
ftr-400	2259	6	acknowledged	acknowledge	VERB
ftr-400	2259	7	responsibility	responsibility	NOUN
ftr-400	2259	8	is	be	AUX
ftr-400	2259	9	to	to	PART
ftr-400	2259	10	look	look	VERB
ftr-400	2259	11	after	after	ADP
ftr-400	2259	12	the	the	DET
ftr-400	2259	13	member	member	PROPN
ftr-400	2259	14	state	state	PROPN
ftr-400	2259	15	�	�	PROPN
ftr-400	2259	16	s	s	PART
ftr-400	2259	17	interests	interest	NOUN
ftr-400	2259	18	in	in	ADP
ftr-400	2259	19	tax	tax	NOUN
ftr-400	2259	20	matters	matter	NOUN
ftr-400	2259	21	before	before	ADP
ftr-400	2259	22	the	the	DET
ftr-400	2259	23	council	council	NOUN
ftr-400	2259	24	.	.	PUNCT
ftr-400	2260	1	the	the	DET
ftr-400	2260	2	commission	commission	NOUN
ftr-400	2260	3	should	should	AUX
ftr-400	2260	4	refocus	refocus	VERB
ftr-400	2260	5	its	its	PRON
ftr-400	2260	6	energies	energy	NOUN
ftr-400	2260	7	on	on	ADP
ftr-400	2260	8	formulating	formulate	VERB
ftr-400	2260	9	community	community	NOUN
ftr-400	2260	10	tax	tax	NOUN
ftr-400	2260	11	policy	policy	NOUN
ftr-400	2260	12	,	,	PUNCT
ftr-400	2260	13	making	make	VERB
ftr-400	2260	14	proposals	proposal	NOUN
ftr-400	2260	15	to	to	ADP
ftr-400	2260	16	the	the	DET
ftr-400	2260	17	council	council	NOUN
ftr-400	2260	18	,	,	PUNCT
ftr-400	2260	19	and	and	CCONJ
ftr-400	2260	20	drafting	draft	VERB
ftr-400	2260	21	the	the	DET
ftr-400	2260	22	detailed	detailed	ADJ
ftr-400	2260	23	measures	measure	NOUN
ftr-400	2260	24	needed	need	VERB
ftr-400	2260	25	for	for	ADP
ftr-400	2260	26	their	their	PRON
ftr-400	2260	27	implementation	implementation	NOUN
ftr-400	2260	28	.	.	PUNCT
ftr-400	2261	1	the	the	DET
ftr-400	2261	2	commission	commission	NOUN
ftr-400	2261	3	should	should	AUX
ftr-400	2261	4	continue	continue	VERB
ftr-400	2261	5	to	to	PART
ftr-400	2261	6	push	push	VERB
ftr-400	2261	7	for	for	ADP
ftr-400	2261	8	a	a	DET
ftr-400	2261	9	move	move	NOUN
ftr-400	2261	10	to	to	ADP
ftr-400	2261	11	qualified	qualified	ADJ
ftr-400	2261	12	majority	majority	NOUN
ftr-400	2261	13	voting	voting	NOUN
ftr-400	2261	14	for	for	ADP
ftr-400	2261	15	certain	certain	ADJ
ftr-400	2261	16	tax	tax	NOUN
ftr-400	2261	17	issues	issue	NOUN
ftr-400	2261	18	.	.	PUNCT
ftr-400	2262	1	hopefully	hopefully	ADV
ftr-400	2262	2	,	,	PUNCT
ftr-400	2262	3	the	the	DET
ftr-400	2262	4	member	member	NOUN
ftr-400	2262	5	states	state	NOUN
ftr-400	2262	6	will	will	AUX
ftr-400	2262	7	soften	soften	VERB
ftr-400	2262	8	their	their	PRON
ftr-400	2262	9	opposition	opposition	NOUN
ftr-400	2262	10	as	as	SCONJ
ftr-400	2262	11	they	they	PRON
ftr-400	2262	12	experience	experience	VERB
ftr-400	2262	13	the	the	DET
ftr-400	2262	14	frustration	frustration	NOUN
ftr-400	2262	15	that	that	SCONJ
ftr-400	2262	16	eu	eu	PROPN
ftr-400	2262	17	enlargement	enlargement	NOUN
ftr-400	2262	18	has	have	AUX
ftr-400	2262	19	only	only	ADV
ftr-400	2262	20	exacerbated	exacerbate	VERB
ftr-400	2262	21	the	the	DET
ftr-400	2262	22	inability	inability	NOUN
ftr-400	2262	23	to	to	PART
ftr-400	2262	24	have	have	AUX
ftr-400	2262	25	agreement	agreement	NOUN
ftr-400	2262	26	on	on	ADP
ftr-400	2262	27	any	any	DET
ftr-400	2262	28	new	new	ADJ
ftr-400	2262	29	community	community	NOUN
ftr-400	2262	30	tax	tax	NOUN
ftr-400	2262	31	legislation	legislation	NOUN
ftr-400	2262	32	.	.	PUNCT
ftr-400	2263	1	at	at	ADP
ftr-400	2263	2	a	a	DET
ftr-400	2263	3	bare	bare	ADJ
ftr-400	2263	4	minimum	minimum	NOUN
ftr-400	2263	5	,	,	PUNCT
ftr-400	2263	6	the	the	DET
ftr-400	2263	7	commission	commission	NOUN
ftr-400	2263	8	can	can	AUX
ftr-400	2263	9	issue	issue	VERB
ftr-400	2263	10	recommendations	recommendation	NOUN
ftr-400	2263	11	,	,	PUNCT
ftr-400	2263	12	132	132	NUM
ftr-400	2263	13	florida	florida	PROPN
ftr-400	2263	14	tax	tax	NOUN
ftr-400	2263	15	review	review	NOUN
ftr-400	2263	16	[	[	X
ftr-400	2263	17	vol.7:2	vol.7:2	X
ftr-400	2263	18	which	which	PRON
ftr-400	2263	19	although	although	SCONJ
ftr-400	2263	20	not	not	PART
ftr-400	2263	21	legally	legally	ADV
ftr-400	2263	22	binding	bind	VERB
ftr-400	2263	23	,	,	PUNCT
ftr-400	2263	24	would	would	AUX
ftr-400	2263	25	be	be	AUX
ftr-400	2263	26	persuasive	persuasive	ADJ
ftr-400	2263	27	in	in	ADP
ftr-400	2263	28	pushing	push	VERB
ftr-400	2263	29	member	member	NOUN
ftr-400	2263	30	states	state	NOUN
ftr-400	2263	31	towards	towards	ADP
ftr-400	2263	32	more	more	ADJ
ftr-400	2263	33	tax	tax	NOUN
ftr-400	2263	34	coordination	coordination	NOUN
ftr-400	2263	35	.	.	PUNCT
ftr-400	2264	1	in	in	ADP
ftr-400	2264	2	contrast	contrast	NOUN
ftr-400	2264	3	to	to	ADP
ftr-400	2264	4	my	my	PRON
ftr-400	2264	5	eu	eu	PROPN
ftr-400	2264	6	recommendation	recommendation	NOUN
ftr-400	2264	7	,	,	PUNCT
ftr-400	2264	8	with	with	ADP
ftr-400	2264	9	respect	respect	NOUN
ftr-400	2264	10	to	to	ADP
ftr-400	2264	11	the	the	DET
ftr-400	2264	12	united	united	PROPN
ftr-400	2264	13	states	states	PROPN
ftr-400	2264	14	,	,	PUNCT
ftr-400	2264	15	i	i	PRON
ftr-400	2264	16	advocate	advocate	VERB
ftr-400	2264	17	less	less	ADV
ftr-400	2264	18	congressional	congressional	ADJ
ftr-400	2264	19	involvement	involvement	NOUN
ftr-400	2264	20	.	.	PUNCT
ftr-400	2265	1	the	the	DET
ftr-400	2265	2	recent	recent	ADJ
ftr-400	2265	3	u.s	u.s	PROPN
ftr-400	2265	4	.	.	PROPN
ftr-400	2265	5	experience	experience	NOUN
ftr-400	2265	6	with	with	ADP
ftr-400	2265	7	federal	federal	ADJ
ftr-400	2265	8	intervention	intervention	NOUN
ftr-400	2265	9	in	in	ADP
ftr-400	2265	10	state	state	NOUN
ftr-400	2265	11	tax	tax	NOUN
ftr-400	2265	12	legislation	legislation	NOUN
ftr-400	2265	13	demonstrates	demonstrate	VERB
ftr-400	2265	14	that	that	SCONJ
ftr-400	2265	15	congress	congress	PROPN
ftr-400	2265	16	is	be	AUX
ftr-400	2265	17	being	be	AUX
ftr-400	2265	18	too	too	ADV
ftr-400	2265	19	generous	generous	ADJ
ftr-400	2265	20	with	with	ADP
ftr-400	2265	21	the	the	DET
ftr-400	2265	22	states	state	NOUN
ftr-400	2265	23	�	�	PROPN
ftr-400	2265	24	money	money	NOUN
ftr-400	2265	25	.	.	PUNCT
ftr-400	2266	1	unlike	unlike	ADP
ftr-400	2266	2	the	the	DET
ftr-400	2266	3	council	council	NOUN
ftr-400	2266	4	of	of	ADP
ftr-400	2266	5	ministers	minister	NOUN
ftr-400	2266	6	,	,	PUNCT
ftr-400	2266	7	congress	congress	PROPN
ftr-400	2266	8	does	do	AUX
ftr-400	2266	9	not	not	PART
ftr-400	2266	10	represent	represent	VERB
ftr-400	2266	11	the	the	DET
ftr-400	2266	12	states	state	NOUN
ftr-400	2266	13	and	and	CCONJ
ftr-400	2266	14	there	there	PRON
ftr-400	2266	15	is	be	VERB
ftr-400	2266	16	increasing	increase	VERB
ftr-400	2266	17	temptation	temptation	NOUN
ftr-400	2266	18	to	to	PART
ftr-400	2266	19	enact	enact	VERB
ftr-400	2266	20	legislation	legislation	NOUN
ftr-400	2266	21	that	that	PRON
ftr-400	2266	22	benefits	benefit	VERB
ftr-400	2266	23	a	a	DET
ftr-400	2266	24	select	select	ADJ
ftr-400	2266	25	constituency	constituency	NOUN
ftr-400	2266	26	at	at	ADP
ftr-400	2266	27	a	a	DET
ftr-400	2266	28	revenue	revenue	NOUN
ftr-400	2266	29	cost	cost	NOUN
ftr-400	2266	30	to	to	ADP
ftr-400	2266	31	the	the	DET
ftr-400	2266	32	states	state	NOUN
ftr-400	2266	33	.	.	PUNCT
ftr-400	2267	1	at	at	ADP
ftr-400	2267	2	present	present	ADJ
ftr-400	2267	3	,	,	PUNCT
ftr-400	2267	4	the	the	DET
ftr-400	2267	5	united	united	PROPN
ftr-400	2267	6	states	states	PROPN
ftr-400	2267	7	is	be	AUX
ftr-400	2267	8	better	well	ADJ
ftr-400	2267	9	off	off	ADP
ftr-400	2267	10	with	with	ADP
ftr-400	2267	11	increased	increase	VERB
ftr-400	2267	12	judicial	judicial	ADJ
ftr-400	2267	13	oversight	oversight	NOUN
ftr-400	2267	14	,	,	PUNCT
ftr-400	2267	15	because	because	SCONJ
ftr-400	2267	16	in	in	ADP
ftr-400	2267	17	the	the	DET
ftr-400	2267	18	name	name	NOUN
ftr-400	2267	19	of	of	ADP
ftr-400	2267	20	reducing	reduce	VERB
ftr-400	2267	21	complexity	complexity	NOUN
ftr-400	2267	22	,	,	PUNCT
ftr-400	2267	23	the	the	DET
ftr-400	2267	24	congressional	congressional	ADJ
ftr-400	2267	25	answer	answer	NOUN
ftr-400	2267	26	seems	seem	VERB
ftr-400	2267	27	to	to	PART
ftr-400	2267	28	be	be	AUX
ftr-400	2267	29	that	that	SCONJ
ftr-400	2267	30	no	no	DET
ftr-400	2267	31	one	one	NOUN
ftr-400	2267	32	should	should	AUX
ftr-400	2267	33	pay	pay	VERB
ftr-400	2267	34	taxes	taxis	NOUN
ftr-400	2267	35	.	.	PUNCT
ftr-400	2268	1	i	i	PRON
ftr-400	2268	2	conclude	conclude	VERB
ftr-400	2268	3	with	with	ADP
ftr-400	2268	4	a	a	DET
ftr-400	2268	5	recommendation	recommendation	NOUN
ftr-400	2268	6	that	that	SCONJ
ftr-400	2268	7	the	the	DET
ftr-400	2268	8	supreme	supreme	PROPN
ftr-400	2268	9	court	court	PROPN
ftr-400	2268	10	should	should	AUX
ftr-400	2268	11	give	give	VERB
ftr-400	2268	12	priority	priority	NOUN
ftr-400	2268	13	to	to	ADP
ftr-400	2268	14	state	state	NOUN
ftr-400	2268	15	tax	tax	NOUN
ftr-400	2268	16	conflicts	conflict	NOUN
ftr-400	2268	17	and	and	CCONJ
ftr-400	2268	18	additional	additional	ADJ
ftr-400	2268	19	restraints	restraint	NOUN
ftr-400	2268	20	should	should	AUX
ftr-400	2268	21	be	be	AUX
ftr-400	2268	22	placed	place	VERB
ftr-400	2268	23	on	on	ADP
ftr-400	2268	24	the	the	DET
ftr-400	2268	25	ability	ability	NOUN
ftr-400	2268	26	of	of	ADP
ftr-400	2268	27	congress	congress	PROPN
ftr-400	2268	28	to	to	PART
ftr-400	2268	29	tamper	tamper	VERB
ftr-400	2268	30	with	with	ADP
ftr-400	2268	31	state	state	NOUN
ftr-400	2268	32	tax	tax	NOUN
ftr-400	2268	33	laws	law	NOUN
ftr-400	2268	34	.	.	PUNCT
ftr-400	2269	1	i	i	PRON
ftr-400	2269	2	recommend	recommend	VERB
ftr-400	2269	3	the	the	DET
ftr-400	2269	4	creation	creation	NOUN
ftr-400	2269	5	of	of	ADP
ftr-400	2269	6	a	a	DET
ftr-400	2269	7	committee	committee	NOUN
ftr-400	2269	8	of	of	ADP
ftr-400	2269	9	treasurers	treasurer	NOUN
ftr-400	2269	10	patterned	pattern	VERB
ftr-400	2269	11	after	after	ADP
ftr-400	2269	12	the	the	DET
ftr-400	2269	13	eu	eu	PROPN
ftr-400	2269	14	�	�	PROPN
ftr-400	2269	15	s	s	PART
ftr-400	2269	16	economic	economic	ADJ
ftr-400	2269	17	and	and	CCONJ
ftr-400	2269	18	social	social	ADJ
ftr-400	2269	19	committee	committee	NOUN
ftr-400	2269	20	or	or	CCONJ
ftr-400	2269	21	the	the	DET
ftr-400	2269	22	committee	committee	NOUN
ftr-400	2269	23	of	of	ADP
ftr-400	2269	24	the	the	DET
ftr-400	2269	25	regions	region	NOUN
ftr-400	2269	26	but	but	CCONJ
ftr-400	2269	27	in	in	ADP
ftr-400	2269	28	this	this	DET
ftr-400	2269	29	case	case	NOUN
ftr-400	2269	30	comprised	comprise	VERB
ftr-400	2269	31	of	of	ADP
ftr-400	2269	32	the	the	DET
ftr-400	2269	33	treasurers	treasurer	NOUN
ftr-400	2269	34	of	of	ADP
ftr-400	2269	35	the	the	DET
ftr-400	2269	36	fifty	fifty	NUM
ftr-400	2269	37	states	state	NOUN
ftr-400	2269	38	.	.	PUNCT
ftr-400	2270	1	this	this	DET
ftr-400	2270	2	committee	committee	NOUN
ftr-400	2270	3	of	of	ADP
ftr-400	2270	4	treasurers	treasurer	NOUN
ftr-400	2270	5	would	would	AUX
ftr-400	2270	6	have	have	VERB
ftr-400	2270	7	to	to	PART
ftr-400	2270	8	be	be	AUX
ftr-400	2270	9	consulted	consult	VERB
ftr-400	2270	10	with	with	ADP
ftr-400	2270	11	respect	respect	NOUN
ftr-400	2270	12	to	to	ADP
ftr-400	2270	13	any	any	DET
ftr-400	2270	14	federal	federal	ADJ
ftr-400	2270	15	intervention	intervention	NOUN
ftr-400	2270	16	in	in	ADP
ftr-400	2270	17	state	state	NOUN
ftr-400	2270	18	tax	tax	NOUN
ftr-400	2270	19	legislation	legislation	NOUN
ftr-400	2270	20	.	.	PUNCT